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

g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?nfO{

hf/L ul/Psf]

PsLs[t lgb]{zg – @)&)

ldlt @)&).)$.)! b]lv nfu" -PsLs[t lgb]{zg, @)^( / ;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf kl/kq÷lgb]{zg÷dfu{bz{g

;d]tnfO{ ;dfj]z u/L kl/dfh{g ul/Psf]_

g]kfn /fi6« a}+s s]Gb|Lo sfof{no

a}+s tyf ljQLo ;+:yf lgodg ljefu

@)&) c;f/

ljifo–;"rL

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

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

@= shf{÷;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yf #$

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

$= n]vf gLlt tyf ljQLo ljj/0fx?sf] 9fFrf ;DaGwL Joj:yf %&

%= sf/f]jf/df lglxt hf]lvd Go"gLs/0f ug]{ ;DjGwL] Joj:yf !)@

^= ;+:yfut ;'zf;g ;DaGwL Joj:yf !)*

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

*= nufgL ;DjGwL Joj:yf !@$

(= tYofÍ ljj/0f ;DjGwL Joj:yf !@*

!)= ;+:yfks z]o/ gfd;f/L jf v/Lb÷laqmL jf xs x:tfGt/0f ;DaGwL Joj:yf !%(

!!= ;x–ljQLos/0f shf{ ;DaGwL Joj:yf !^*

!@= shf{ ;"rgf tyf sfnf];"rL ;DaGwL Joj:yf !&#

!#= clgjfo{ df}Hbft÷a}wflgs t/ntf ;DjGwL Joj:yf !(#

!$= zfvf÷sfof{no vf]Ng] ;DaGwL Joj:yf !(*

!%= Aofhb/ ;DaGwL Joj:yf @)*

!^= ljQLo >f]t ;+sng ;DaGwL Joj:yf @!$

!&= ljkGg ju{df k|jfx ug'{ kg]{ shf{ ;DaGwL Joj:yf @!(

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

!(= ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ;DaGwL Joj:yf @#&

@)= ;xfos sDkgL ;DaGwL Joj:yf @%(

@!= On]S6«f]lgs dfWodaf6 x'g] a}lsË -O{–a}lsË_ ;]jf ;DaGwL Joj:yf @^@

@@= ljljw Joj:yf ;DaGwdf @^&

1



O=k|f=lgb]{zg g+= !÷)&)

ljifo M Go"gtd k"FhLsf]if ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] sfod ug'{ kg]{ Go"gtd k"FhLsf]if ;DjGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

!= sfod ug'{ kg]{ Go"gtd k"FhLsf]if Ohfhtkqk|fKt ;+:Yffn] cfˆgf] hf]lvd efl/t ;DklQsf] cfwf/df b]xfo jdf]lhd Go"gtd k"FhLsf]ifsf] cg'kft sfod ug'{ kg]{5 .

;+:yf hf]lvd efl/t ;DklQsf] cfwf/df sfod /fVg' kg]{ Go"gtd k"FhLsf]if -k|ltzt_

k|fylds k"FhL k"FhLsf]if æsÆ ju{ ^=) !)=) ævÆ / æuÆ ju{ %=% !!=)

@= k"FhLsf]if k"FhLsf]if eGgfn] k|fylds k"FhL / k"/s k"FhLsf] of]u ;Demg' kb{5 .

æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] xsdf k"FhLsf]ifsf] u0fgf o; a}+såf/f hf/L Capital Adequacy Framework 2007 (Updated July, 2008) cg';"rL !=! df tf]lsP jdf]lhd x'g]5 . ;fy} cfly{s jif{ @)^&÷^* b]lv /fli6«o:t/ sfo{If]q ePsf ævÆ ju{sf ljsf; a}+sx¿n] ;d]t ljBdfg Joj:yfsf cltl/Qm ;dfgfGt/ -Parallel_ ?kdf k"FhLsf]if kof{Kttf cg'kftsf ljj/0fx? tyf jflif{s ljj/0fx? pQm cg';"rL !=! df tf]lsP jdf]lhd lgoldt ?kdf ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .

#= k"FhLsf]ifsf] juL{s/0f kF"hLsf]if u0fgf k|of]hgsf] lgldQ Ohfhtkqk|fKt ;+:yfsf] k"FhLsf]ifnfO{ b]xfo adf]lhd @ efudf juL{s/0f ug'{

kg]{5 . != k|fylds k"FhL !=! b]xfosf zLif{sx?df /x]sf] /sd k|fylds k"FhLdf ;dfj]z÷u0fgf x'g]5 M–

-s_ r'Qmf k"FhL -;fwf/0f z]o/_ -v_ k|:tfljt jf]g; z]o/ -u_ z]o/ lk|ldod -3_ lkmtf{ gx'g] cu|flwsf/ z]o/ (Irredeemable Preference Share) -ª_ ;fwf/0f hu]8f sf]if -r_ ;l~rt gfkmf÷gf]S;fg -5_ k"FhL lkmtf{ hu]8f sf]if (Capital Redemption Reserve) -h_ k"FhL ;dfof]hg sf]if -em_ sN; Og P8\efG; -`_ cGo :jtGq sf]if

!=@ k|fylds k"FhL u0fgf ubf{ b]xfosf zLif{sx?df /x]sf] /sd 36fpg' kg{]5 M– -s_ Voflt (Goodwill),

-v_ o; a}+sn] tf]s]sf] ;LdfeGbf a9L x'g] u/L ;+ul7t ;+:yfsf] z]o/ tyf ;'/If0fkqx?df nufgL u/]sf]] /sd,

-u_ cfˆgf] ljQLo :jfy{ ePsf ;+ul7t ;+:yfx?sf] z]o/ tyf ;'/If0fkqdf u/]sf] ;Dk"0f{ nufgL /sd, -3_ cjf:tljs ;DklQ (Fictitious assets)

2

o; k|of]hgsf] nflu cg';Gwfg, ljsf; tyf sDKo"6/ ;ˆ6j]o/ afx]ssf cGo cjf:tljs vr{ ;Demg' k5{ .

-ª_ k|rlnt P]g tyf sfg'gn] k|ltaGw u/]sf JolQm tyf ;d"xnfO{ k|bfg u/]sf] shf{ tyf ;'ljwf . t/, pko'{Qm JolQm tyf ;d"xnfO{ shf{ tyf ;'ljwf k|bfg ubf{ k|rlnt P]g tyf sfg'gn] k|ltaGw

gu/]sf] cj:yfdf ;f] k|ltaGw nfu]sf] ! jif{ jf shf{sf] e'QmfgL cjlw ;dfKt x'g] ;dodWo] h'g cl3 x'G5 ;f] ;do;Dd of] Joj:yf nfu" x'g] 5}g .

-r_ o; a}+ssf] lgb]{zg kfngf gu/L :jMk|of]hgsf nflu 3/hUuf vl/b u/]sf] /sd . -5_ ;LdfeGbf a9L cfjf; ejg lgdf{0f tyf hUuf ljsf;df nufgL u/]sf] /sd . -h_ tf]lsPsf] ;doleq ljqmL ljt/0f ug{ g;s]sf] z]o/ k|Tofe"lt .

@= k"/s k"FhL k|fylds k"FhLeGbf a9L ;dfj]z ug{ gkfOg] u/L k"/s k"FhLdf lgDg zLif{sx? cGtu{t /x]sf /sdx?

;dfj]z ug'{ kg]{5 M– -s_ ;fdfGo shf{ gf]S;fgL Joj:yf

o; zLif{s cGt/ut c;n shf{sf] lgldQ Joj:yf ul/Psf] /sd dfq ;dfj]z ug'{ kg]{5 . c;n ;lxt cGo shf{sf nflu o; a}+saf6 tf]lsPsf] cg'kfteGbf a9L shf{ gf]S;fgL Joj:yf u/]sf] v08df To:tf] cltl/Qm shf{ gf]S;fgL Joj:yf u/]sf] k"/} /sd / k'g/;+/rgf / k'g/tflnsLs/0f u/]sf shf{x?df yk u/]sf] shf{ gf]S;fgL Joj:yf /sdnfO{ cltl/Qm shf{ gf]S;fgL Joj:yfdf ;dfj]z ug{ ;lsg] 5 . t/, pk/f]Qm zLif{sx?df /x]sf] s'n /sd a}+ssf] s'n hf]lvd efl/t ;DklQsf] !=@% k|ltzt eGbf a9L x'g] u/L k"/s k"FhLdf ;dfj]z ug{ kfOg] 5}g .

-v_ ;DklQ k"gd"{NofÍg sf]if k"/s k"FhL u0fgf ubf{ ;DklQ k"gd"{NofÍg sf]if jfktsf] /sd ;d]t ;dfj]z u/L lgl:sPsf] s'n k"/s k"FhLsf] @ k|ltzt;Dd u0fgf ug{ kfOg] 5 . o; sf]ifdf /x]sf] /sd jf s'n k"/s k"FhLsf] @ k|ltztdWo] h'g sd x'G5 ;f]xL /sd dfq ;dfj]z ug'{ kg]{5 .

-u_ xfOla|8 k"FhL pks/0fx? (Hybrid Capital Instruments) o; zLif{s cGtu{t b]xfosf pks/0fx? kg]{5g\ .

-!_ ljgf ;'/If0f, k"0f{ r'Qmf x'g], e'QmfgL lbg] k|fyldstf qmddf lgIf]kstf{ / ;fx'x?eGbf k5fl8 dfq e'QmfgL kfpg ;Sg] tyf 3f6fdf ;d]t ;xefuL x'g] jf ;fwf/0f k"FhLdf kl/0ft ug{ ;Sg] jf g;Sg] u/L hf/L u/]sf ;'/If0fkqx? .

-@_ o; a}+sn] :jLs[lt lbPdf afx]s wf/sn] cfˆgf] OR5f cg'?k e'QmfgL k|fKt ug{ g;Sg] u/L hf/L u/]sf pks/0fx? . t/, s'g} Ps Ohfhtkqk|fKt ;+:yfn] hf/L u/]sf] xfOla|8 k"FhL pks/0fx? (Hybrid Capital Instruments_ cGo Ohfhtkqk|fKt ;+:yfn] wf/0f -vl/b_ ug{ kfpg] 5}g .

-3_ ;'/If0f g/flvPsf] ;xfos cfjlws C0f (Subordinated Term Debt) kfFr jif{eGbf a9L e'QmfgL cjlw ePsf], lgIf]kstf{x?eGbf k5fl8 dfq e'QmfgL kfpg] u/L s'g} klg ;'/If0f g/fvL hf/L u/]sf] C0fkqx? / ;Lldt e'QmfgL cjlw ePsf÷cjlw tf]lsPsf lkmtf{ x'g ;Sg] cu|flwsf/ z]o/x? o; cGtu{t ;dfj]z x'g]5g\ . oL pks/0fx?sf] 36\bf] d"NonfO{ hgfpg Ohfhtkqk|fKt ;+:yfn] o:tf pks/0fx?sf] d"Nodf kl5Nnf] kfFr jif{b]lv aL; k|ltztn] 36fpb} n}hfg' kg]{5 . s'g} a}+s tyf ljQLo ;+:yfn] nfdf] cjlwkl5 jf ljleGg r/0fx?df ;fwf/0f z]o/df kl/0ft x'g] jf tf]lsPsf zt{x? k"/f u/]/ dfq lkmtf{ x'g] zt{df o:tf] pks/0f hf/L u/]sf] cj:yfdf ;fwf/0f z]o/df kl/0ft ePsf] /sd r'Qmf k"FhLdf / z]o/df kl/0ft gePsf] /sd o; cGt/ut /fvL k"/s k"FhLdf u0fgf ug{ ;lsg]5 . t/, o:tf pks/0fx? hf/L ubf{ cfˆgf] k|fylds k"FhLsf] krf; k|ltzteGbf a9L /sd p7fpg kfO{g] 5}g .

-ª_ ;6xL ;dLs/0f sf]if ljb]zL ljlgdosf] sf/f]jf/ ug]{ Ohfhtkqk|fKt ;+:yfn] sfod u/]sf] ;6xL ;dLs/0f sf]ifsf] /sd k"/s k"FhL k|of]hgsf nflu u0fgf ug{ ;lsg]5 .

3

-r_ nufgL ;dfof]hg sf]if lgb]{zg g+= * cGtu{t v8f ePsf] nufgL ;dfof]hg sf]ifsf] /sd k"/s k"FhL afkt u0fgf ug{ ;lsg]5 .

$= s'n hf]lvd efl/t ;DklQ k"FhLsf]if u0fgf ug]{ k|of]hgsf] nflu s'n hf]lvd efl/t ;DklQnfO{ lgDgfg';f/ b'O{ ju{df ljefhg ul/Psf] 5 . -!_ jf;nftleqsf] hf]lvd efl/t ;DklQ . -@_ jf;nftaflx/sf] hf]lvd efl/t sf/f]af/ .

%= jf;nft leqsf ;DklQ tyf jf;nftjflx/sf sf/f]af/x?df hf]lvd ef/ -!_ jf;nft leqsf ;DklQx?df hf]lvd ef/-ævÆ / æuÆ ju{sf] xsdf_M

k"FhLsf]if u0fgf ug]{ k|of]hgsf] nflu af;nft leqsf] ;DklQnfO{ lgDgfg';f/ ljefhg u/L 5'§f5'§} hf]lvd ef/ k|bfg ul/Psf] 5 . jf;nftdf b]lvPsf] ;DklQsf] /sdnfO{ ef/ lbOPsf] k|ltztn] u'0fg u/L s'n hf]lvd efl/t ;DklQsf] of]u lgsfNg' kg]{5 .

jf;nftleqsf zLif{s hf]lvd ef/ -k|ltzt_

gub df}Hbft 0 ;'g df}Hbft -ljlgdo of]Uo_ 0 g]kfn /fi6« a}+sdf /x]sf] df}Hbft 0g]kfn ;/sf/sf] ;'/If0fkqdf ul/Psf] nufgL 0g]kfn /fi6« a}+ssf] C0fkqdf u/]sf]] nufgL 0 cfˆg} d'2lt /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2lt /l;b lwtf] shf{ 0 ;/sf/L ;'/If0fkqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]]] shf{ 0;/sf/L ;'/If0fkqsf] kfpg' kg]{ Aofh /sd (Accrued Interest) 0ljkGg ju{ shf{ cGtu{t u0fgf x'g] o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifdf ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] hDdf u/]sf] /sd

0

:jb]zL a}+s÷ljQLo ;+:yfx?df /x]sf] df}Hbft÷d'2lt /l;bsf] bfjL (Claims)* 20 cGo a}+s tyf ljQLo ;+:yfx?sf] d'2lt /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2lt /l;b lwtf] shf{

20

ljb]zL a}+sx?df /x]sf] df}Hbft 20 dfu]sf] avt k|fKt x'g] /sd (Money at Call) 20cGt/f{li6«o >]0fLs[t (Rated)*/ ljb]zL Ohfhtkqk|fKt ;+:yfsf] Uof/]06Ldf uPsf] shf{ 20cGt/f{li6«o >]0fLs[t (Rated)*/ ljb]zL a}+sdf u/]sf] cGo nufgL 20 cGt/ a}+s ;fk6L 20 z]o/, l8j]~r/ Pj+ a08df ePsf] nufgL 100cGo nufgLx? -;fd'lxs nufgL sf]ifdf ePsf] nufgL ;d]t_ 100shf{, ;fk6 tyf ljN; vl/b÷l8:sfp06 ;d]t -s'n /sd_** 100 :yL/ ;DklQx? 100 kfpg' kg]{ cGo v'b Aofh /sd -s'n kfpg' kg]{ Aofh – ;/s./L C0fkq tyf jrt kqsf] Aofh– Aofh d'NtjL_

100

cGo ;a} ;DklQx? -v'b clu|d s/ bflvnf jfx]s_ 100;Ldf gf3]sf] l/on :6]6÷cfjf;Lo 3/ shf{ 150

l6Kk0fL

* PsxKtfsf] clu|d ;"rgfdf lkmtf{ lng ;lsg] u/L :jb]zL a}+s tyf ljQLo ;+:yfdf Ohfhtkqk|fKt ævÆ/ æuÆ ju{sf ljQLo ;+:yfx?n] /fv]sf] tLg dlxgf jf ;f] eGbf a9L cjlwsf d'2lt lgIf]k . o; k|of]hgsf] nflu lgIf]k /fVg] ;doeGbf l7s cl3Nnf] qodf;sf] k"FhL kof{Kttf -Capital Adequacy_ sf] cfwf/df tf]lsPsf] k"FhL kof{Kttf sfod u/]sf a}+s tyf ljQLo ;+:yfdf /flvPsf] d'2lt lgIf]knfO{ dfq dfGotf lbOg]5 .

*/ o; k|of]hgsf] lgldQ ;+o'Qm clw/fHo a]nfotsf] n08gaf6 k|sflzt The Banker klqsfn] k|To]s jif{ h'nfO{ dlxgfdf k|sfzg ug]{ Top Thousand World Banks sf] ;"rLdf l7s cl3Nnf] jif{ ;dfj]z ePsf a}+sx?nfO{ ;Demg' kg]{5 .

pQm Top Thousand World Banks sf] ;"lrdf gk/]sf] v08df zt k|ltzt hf]lvd ef/ sfod ug'{ kg]{5 .

** d'2lt /l;b, g]kfn /fi6« a}+s C0fkq / ;/sf/L ;'/If0fkqsf] lwtf]df k|jflxt shf{ / cGt/f{li6«o >]l0fs[t a}+ssf] hdfgtdf k|bfg ul/Psf] shf{ afx]s .

4

-@_ jf;nft aflx/sf] sf/f]jf/df hf]lvd ef/ -ævÆ / æuÆ ju{sf] xsdf_ k"FhLsf]if u0fgf ug]{ k|of]hgsf] nflu jf;nft aflx/sf sf/f]jf/x?nfO{ lgDgfg';f/ ljefhg u/L 5'§f5'§} hf]lvd ef/ k|bfg ul/Psf] 5 . jf;nft aflx/sf] sf/f]jf/sf] /sdnfO{ hf]lvd ef/n] u'0fg u/L s'n jf;nft aflx/sf] sf/f]jf/ lgsfNg' kg]{5 .

jf;nft aflx/sf sf/f]jf/x? hf]lvd ef/ -k|ltzt_laN; sn]S;g )clu|d ljb]zL ljlgdo ;Demf}tf (Forward Foreign Exchange Contract) !)

^ dlxgfeGbf sd cjlwsf] k|lttkq - dflh{g g36fO{ k"/} /sd _⊕ @)

cGt/f{li6«o >]0fLs[t (Rated)*/ ljb]zL Ohfhtkqk|fKt ;+:yfsf] sfp06/ Uof/]06Ldf hf/L ul/Psf] Uof/]06L @)

^ dlxgfeGbf a9L cjlwsf] k|ltt–kq -dflh{g g36fO{ k"/} /sd_⊕ %)

lj8a08, k/km/d]G; j08 / k|Tofe"lt (Underwriting) ;DjGwL k|ltj4tf %)k'gM vl/b ug]{ zt{df ljqmL ul/Psf] shf{ -Credit Purchase/Repurchase / Takeover) %)clu|d e'QmfgL Uof/]06L (Advance Payment Guarantee) !))ljQLo tyf cGo hdfgt (Financial and other Guarantee) !))ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment) !))cfos/ jfkt ;Defljt bfloTj !))Acceptance ;lxt cGo ;a} k|sf/sf ;Defljt bfloTjx? !))k"gM l8:sfpG6 ul/Psf ljnx¿ !))r'Qmf jf e'Qmfg x'g af+sL z]o/ nufgL !))e'QmfgLsf nflu bfjL k/]sf] hdfgt (Unpaid Guarantee Claims) @));+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] ;Defljt bfloTjx? @))

l6Kk0fL */ o; k|of]hgsf] lgldQ ;+o'Qm clw/fHo a]nfotsf] n08gaf6 k|sflzt The Banker klqsfn] k|To]s jif{ h'nfO{ dlxgfdf

k|sfzg ug]{ Top Thousand World Banks sf] ;"rLdf l7s cl3Nnf] jif{ ;dfj]z ePsf a}+sx?nfO{ ;Demg' kg]{5 . pQm Top Thousand World Banks sf] ;"rLdf gk/]sf] v08df zt k|ltzt hf]lvd ef/ sfod ug'{ kg]{5 . ⊕ k|lttkqsf] cjlw u0fgf ubf{ k|lttkq vf]n]sf] z'?sf] ldltb]lvsf] cjlwnfO{ g} u0fgf ug'{ kg]{5 .

^= ;+rfng hf]lvd ;DaGwL Joj:yf Ohfhtkqk|fKt ævÆ / æuÆ ju{sf ;+:yfn] k"FhLsf]if u0fgf ubf{ ;+rfng hf]lvd jfkt s'n ;DklQsf] %

k|ltzt /sd hf]lvd efl/t ;DklQsf] ?kdf yk ug'{kg]{ Joj:yf sfod ul/Psf] 5 . pk/f]Qm adf]lhd k"FhLsf]if u0fgf ubf{ b]xfo adf]lhdsf] ;od;Ldf cg';f/ sfof{Gjog ug]{ Joj:yf ul/Psf]

5 . -s_ @)&) cfiff9 d;fGtsf nflu @ k|ltzt -v_ @)&) >fj0f b]lv @)&! cfiff9 d;fGt;Dd $ k|ltzt -u_ @)&! >fj0f b]lv % k|ltzt &= k"FhLsf]if cg'kft lgwf{/0f ;"q k"FhLsf]if cg'kftsf] lgwf{/0f lgDgfg';f/ ug'{ kg]{5 .

-s_ k|fylds k"FhL cg'kft Ö k|fylds k"FhL × !)) hf]lvd efl/t ;DklQsf] of]u

-v_ k"FhLsf]if cg'kft Ö k|fylds k"FhL ± k"/s k"FhL × !)) hf]lvd efl/t ;DklQsf] of]u

hf]lvd efl/t ;DklQsf] of]u Ö jf;nftleqsf s'n hf]lvd efl/t ;DklQ ± jf;nft aflx/sf

s'n hf]lvd efl/t sf/f]af/

*= k"FhLsf]if ;DaGwdf k7fpg' kg]{ ljj/0fx? Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfx?n] h'g;'s} avt klg tf]lsPsf] cg'kftdf Go"gtd k"FhLsf]if sfod ug'{

kg]{5 . æsÆ ju{sf Ohfhtkqk|fKt ;+:yfn] Capital Adequacy Framework, 2007 (Updated July, 2008) sf] cg';"rL !=! df Joj:yf eP adf]lhd / ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] k|To]s dlxgfsf] d;fGtsf] ljQLo ljj/0fx?sf] cfwf/df ;+nUg lgb]{zg kmf=g+= !=! / !=@ adf]lhd k"FhLsf]if ;DaGwL ljj/0fx? tof/ u/L cfGtl/s n]vfk/LIfsaf6 k|dfl0ft u/fO{ o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu tyf ;DalGwt ;'kl/j]If0f ljefudf k|To]s dlxgf ;dfKt ePsf] ldltn] Ps dlxgf leq k7fO{ ;Sg'

5

kg]{5 . sy+sbflrt dfl;s ?kdf cfGtl/s n]vfk/LIf0f u/fP/ k]z ug{ g;s]df dfl;s ljj/0fdf ;f] Joxf]/f v'nfpg' kg]{5 . t/, qodf;sf] cGTosf] ljj/0f eg] clgjfo{?kdf cfGtl/s n]vfk/LIfsaf6 k|dfl0ft u/fP/ g} k]z ug'{ kg]{5 .

o; a}+sdf k7fpg' kg]{ Capital Adequacy Framework 2007 (updated July 2008) cg';f/sf kmf/fd g+= ! b]lv * ;Ddsf ljj/0fx?sf] Excel Format tof/ kf/L o; a}+ssf] j]j;fO6df /flvPsf] x'Fbf ;f]xL Format df tYof+s ljj/0fx? e/L o; a}+sdf k7fpg' kg]{ Joj:yf ul/Psf] 5 .

(= ICAAP dfu{bz{g ;DaGwdf o; a}+saf6 hf/L Capital Adequacy Framework 2007 adf]lhd æsÆ ju{sf Ohfhtkqk|fKt ;+:yfn]

klxrfg u/]sf hf]lvdsf cltl/Qm a}+s cg';f/sf] cGt/lglxt cGo hf]lvdx? ;d]t klxrfg u/L ;f] cg'?ksf] k"FhLsf]if sfod ug{ o;} ;fy ;+nUg Internal Capital Adequacy Assesment Process (ICAAP) Guidelines hf/L ul/Psf] 5 .

!)= n]vfk/LIf0f u/fpg ;lsg] k"FhLsf]if kof{Kt gePsf a}+s tyf ljQLo ;+:yfx?sf] Joj;flos cj:yfaf/] hfgsf/L lng o; a}+sn]

cfjZos 7fg]df d"Nof+sg n]vfk/LIf0f -Due Diligence Audit_ u/fpg ;Sg]5 / ;f] jfkt nfUg] vr{ ;DalGwt ;+:yfn] g} e'StfgL ug'{ kg]{5 .

!!= k"FhLsf]if ;DaGwL lgb]{zgx?sf] kfngf gePdf x'g] sf/jfxL -s_ Ohfhtkqk|fKt ;+:yfx?n] k"FhLsf]if ;DaGwL lgb]{zgx?sf] kfngf gu/]df zL3| ;'wf/fTds sf/jfxL

;DaGwL ljlgodfjnL, @)^$ -Prompt Corrective Action, 2007– PCA_ adf]lhdsf] sf/jfxL x'g]5 . -v_ Ohfhtkqk|fKt ;+:yfx?n] s'g} cfly{s jif{sf] jLrsf] s'g} cjlwdf tf]lsPsf] cg'kftdf Go"gtd

k"FhLsf]if sfod ug{ g;s]sf] ePtf klg ;f]xL cfly{s jif{sf] cGTodf tf]lsPsf] cg'kftdf Go"gtd k"FhLsf]if sfod ePsf] cfwf/df gub nfef+z tyf af]g; z]o/ ljt/0f ug{ kfO{g] 5}g . of] Joj:yfn] ;f] cfly{s jif{sf] cGTodf jfx\o n]vfk/LIfsaf6 k|dfl0ft ljQLo ljj/0faf6 tf]lsPsf] cg'kftdf Go"gtd k"FhLsf]if sfod ePsf] cfwf/df :jLs[t k"FhL of]hgf cg';f/sf] af]g; z]o/ 3f]if0ff÷ljt/0f ug{ afwf kg]{ 5}g .

-u_ Ohfhtkqk|fKt ;+:yfx?n] s'g} cfly{s jif{sf] cGTodf jfx\o n]vfk/LIfsaf6 k|dfl0ft ljQLo ljj/0faf6 tf]lsPsf] cg'kftdf Go"gtd k"FhLsf]if sfod ePtf klg ;f] cfly{s jif{ ;dfKt ePsf] ldltb]lv jflif{s ;fwf/0f ;efsf] :jLs[lt lng] ldlt;Ddsf] cjlwdf lz3| ;'wf/fTds sf/jfxL sfof{Gjog eO{ ;f] ldlt;Dd km's'jf gePsf] cj:yfdf nfef+z tyf af]g; z]o/ 3f]if0ff÷ljt/0f ug{ kfO{g] 5}g .

!@= vf/]hL / arfp -!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M– PsLs[t lgb]{zg, @)^( sf] Go"gtd k"FhLsf]if ;DaGwL Joj:yf O=k|f lgb]{zg g+= !÷)^( af6 hf/L

ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&) c;f/d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? .

-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;} lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

6

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

k"FhLsf]if tflnsf – v / u ju{sf] xsdf_ -?=xhf/df_

ljj/0f rfn" cjlw ut cjlw

-s_ k|fylds k"FhL !_ r'Qmf k"FhL -;fwf/0f z]o/_ @_ k|:tfljt jf]g; z]o/ #_ z]o/ lk|ldod $_ lkmtf{ gx'g] cu|flwsf/ z]o/ %_ ;fwf/0f hu]8f sf]if ^_ ;l~rt gfkmf÷-gf]S;fg_ &_ jf;nftdf b]vfO{Psf] rfn' cf=j=sf] gfkmf–gf]S;fg lx;fjsf] /sd *_ k"FhL lkmtf{ hu]8f sf]if (_ k"FhL ;dfof]hg sf]if !)_ sN; Og P8efG; !!_ cGo :jtGq sf]ifx?

36fpg] M — Voflt (Goodwill) jfktsf] /sd — ;LdfeGbf a9L z]o/,;'/If0fkqdf nufgL ul/Psf] /sd — ljQLo :jfy{ /x]sf] sDkgLsf] lwtf]kqdf nufgL u/]sf] /sd — cjf:tljs ;DklQ — o; a}+ssf] lgb]{zg kfngf gu/L :jk|of]hgsf nflu 3/hUuf vl/b

u/]sf] /sd — ;LdfeGbf a9L cfjf; ejg lgdf{0f tyf hUuf ljsf;df nufgL u/]sf]

/sd . — tf]lsPsf] ;doleq ljqmL ljt/0f ug{ g;s]sf] z]o/ k|Tofe"lt . — k|rlnt P]g tyf sfg'gn] k|ltaGw u/]sf JolQm tyf ;d"xx?nfO{ k|bfg

u/]sf]] shf{ tyf ;'ljwfx?

-v_ k"/s k"FhL !_ c;n shf{sf] nflu u/]sf] shf{ gf]S;fgL Joj:yf @_ cltl/Qm shf{ gf]S;fgL Joj:yf #_ xfOla|8 k"FhL pks/0fx? $_ ;'/If0f g/fv]sf] ;xfos cfjlws C0f %_ ;6xL ;lds/0f sf]if ^_ ;DklQ k"gd"{NofÍg sf]if &_ nufgL ;dfof]hg sf]if

-u_ hDdf k"FhLsf]if -s±v_ -3_ hf]lvd efl/t ;DklQsf] cfwf/df sfod ug'{ kg]{ Go"gtd k"FhLsf]if k"FhLsf]if - ================= k|ltzt_ k|fylds k"FhL -=================== k|ltzt_

k"FhLsf]if -clws÷Go"g_ - ================= k|ltztn]_ k|fylds k"FhL -clws÷Go"g_ - ================= k|ltztn]_

ldltM clws[t b:tvt

7

g]= /f= a}+s lgb]{zg kmf=g+= !=@ hf]lvd efl/t ;DklQ ljj/0f tflnsf –v / u ju{sf] xsdf _ -¿=====_

-s_ jf;nft leqsf ;DklQx?(On-Balance-Sheet Assets) ef/rfn' cjlw ut cjlw

/sdhf]lvd efl/t

;DklQ /sd

hf]lvd efl/t ;DklQ

gub df}Hbft 0 ;'g -ljlgdo of]Uo_ 0 g]kfn /fi6« a}+sdf /x]sf] df}Hbft 0 g]kfn ;/sf/sf] ;'/If0fkqdf u/]sf]] nufgL 0 g]kfn /fi6« a}+s C0fkqdf u/]sf]] nufgL 0 cfˆg} d'2lt /l;bsf] lwtf]df k"0f{ ;'/lIft x'g]u/L k|bfg u/]sf]] d'2lt /l;b lwtf] shf{ 0 ;/sf/L ;'/If0fkqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] shf{ 0 ;/sf/L ;'/If0fkqsf] kfpg' kg]{ Aofh /sd(Accrued Interest) 0 ljkGg ju{ shf{ cGtu{t u0fgf x'g] o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifdf hDdf u/]sf] /sd

0

:jb]zL a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbft÷d'2lt /l;bsf] bfjL (Claims) 20 cGo a}+s tyf ljQLo ;+:yfx?sf] d'2lt /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2lt /l;b lwtf] shf{

20

ljb]zL a}+sx?df /x]sf] df}Hbft 20 dfu]sf] avt k|fKt x'g] /sd(Money at Call) 20

cGt/f{li6«o >]0fLs[t(Rated)Ohfhtkqk|fKt ;+:yfsf] Uof/]06Ldf uPsf] shf{ 20

cGt/f{li6«o >]0fLs[t(Rated)a}+sdf u/]sf] cGo nufgL 20

cGt/ a}+s ;fk6L 20

z]o/, l8j]~r/ Pj+ a08df ePsf] nufgL-s'n /sd_ 100 cGo nufgLx? 100 shf{, ;fk6 tyf ljN; vl/b÷l8:sfp06 ;d]t -s'n /sd_ 100 :yL/ ;DklQx?-s'n /sd_ 100 Kffpg' kg]{ cGo v'b Aofh /sd -Aofh d'NtjL / ;/sf/L C0fkqsf] Aofh afx]s 100 v'b u}/a}+lsª ;DklQ 100 cGo ;a} ;DklQx? -v'b cu|Ld s/ bflvnf afx]s_ 100 ;Ldf gf3]sf] l/on :6]6÷cfjf;Lo 3/ shf{ 150

-s_ hDdf -v_ jf;nft aflx/sf sf/f]jf/x? (Off-balance sheet Items)

laN; sn]S;g ) km/jf8{ PS:r]~h sG6«fS6sf] af+sL bfloTjx¿ !) ^ dlxgfeGbf sd cjlwsf] k|ltt–kq -k"/} /sd_ @) cGt//fli6«o >]0fLs[t (Rated) ljb]zL Ohfhtkqk|fKt ;+:yfsf] sfp06/ Uof/]06Ldf hf/L u/]sf] Uof/]06L @) ^ dlxgfeGbf a9L cjlwsf] k|ltt–kq -k"/} /sd_ %) lj8a08, k/km/d]G; a08 / k|Tofe"lt (Underwriting) ;DjGwL k|ltj4tf %) k'gM vl/b ug]{ zt{df laqmL u/]sf] shf{ %) clu|d e'QmfgL Uof/]06L (Advance payment Guarantee) !)) ljQLo tyf cGo hdfgt (Financial and other Guarantee) !)) ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment) !)) cfos/ jfkt ;Defljt bfloTj !)) Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx? !)) k"gM l8:sfpG6 ul/Psf ljnx¿ !)) r'Qmf jf e'Qmfg x'g af+sL z]o/ nufgL !)) e'QmfgLsf] nflu bfjL k/]sf] hdfgt @)) ;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] ;Defljt bfloTjx? @))

-v_ hDdf

;+rfng hf]lvd jfkt sfod ug'{kg]{ /sd -u_ !)) s'n hf]lvd efl/t ;DklQ hDdf -s_ + -v_±-u_ b|i6JoM != pNn]lvt zLif{sx?dWo] Ohfhtkqk|fKt ;+:yfn] cfkm";Fu ;DjlGwt jf cfkm"n] ug{ kfpg] ljQLo sf/f]jf/x?;Fu ;DjlGwt

zLif{sx? dfq k|of]udf Nofpg' kg]{5 . @= cGt/f{li6«o >]0fLs[t cGtu{tTop Thousand World Bankssf] ;"rLdf gk/]sf] v08df zt k|ltzt hf]lvd ef/ sfod ug'{

kg]{5 .

8

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

2007 (updated July 2008)

1. INTRODUCTION 1.1 BACKGROUND:

Prior to 1988, there was no uniform international regulatory standard for setting bank capital requirements. In 1988, the Basel Committee on Banking Supervision (BCBS)1 developed the Capital Accord, which is known as Basel I, to align the capital adequacy requirements applicable especially to banks in G-10 countries. Basel I introduced two key concepts. First, it defined what banks could hold as capital, as well as designating capital as Tier 1 or Tier 2 according to its loss-absorbing or creditor-protecting characteristics. The second key concept introduced in Basel I was that capital should be held by banks in relation to the risks that they face. The major risks faced by banks relate to the assets held on balance sheet. Thus, Basel I calculated banks’ minimum capital requirements as a percentage of assets, which are adjusted in accordance to their riskiness and assigning risk weights to assets. Higher weights are assigned to riskier assets such as corporate loans, and lower weights are assigned to less risky assets, such as exposures to government. The BCBS released the "International Convergence of Capital Measurements and Capital Standards: Revised Framework", popularly known as Basel II, on June 26, 2004. This framework was updated in November 2005 and a comprehensive version of the framework was issued in June 2006. Basel II builds significantly on Basel I by increasing the sensitivity of capital to key bank risks. In addition, Basel II recognizes that banks can face a multitude of risks, ranging from the traditional risks associated with financial intermediation to the day-to-day risks of operating a business as well as the risks associated with the ups and downs of the local and international economies. As a result, the new framework more explicitly associates capital requirements with the particular categories of major risks that banks face. The new capital framework also recognizes that large, usually internationally active banks have already put in place sophisticated approaches to risk measurement and management based on statistical inference rather than judgement alone. Thus, the framework allows banks, under certain conditions, to use their own ‘internal’ models and techniques to measure the key risks that they face, the probability of loss, and the capital required to meet those losses. In developing the new framework, the Basel Committee wanted to incorporate many elements that help promote a sound and efficient financial system over and above the setting of minimum capital requirements. With this in mind, the Basel II framework incorporates three complementary ‘pillars’ that draw on the range of approaches to help ensure that banks are adequately capitalised in commensurate with their risk profile. The Basel Committees on Banking Supervision's (BCBS) recommendations on capital accord are important guiding framework for the regulatory capital requirement to the banking industry all over the world and Nepal is no exception. Realizing the significance of capital for ensuring the safety and soundness of the banks and the banking system, at large, Nepal Rastra Bank (NRB) has developed and enforced capital adequacy requirement based on international practices with appropriate level of customization based on domestic state of market developments. The existing regulatory capital is largely based on the Basel committee's 1988 recommendations. With a view of adopting the international best practices, NRB has already expressed its intention to adopt the Basel II framework, albeit in a simplified form. In line with the international development and thorough discussion with the stakeholders, evaluation and assessment of impact studies at various phases, this framework has been drafted. This framework provides the guidelines for the implementation of Basel II framework in Nepal. Reminiscent of the International convergence of capital measurements and capital standards, this framework also builds around three mutually reinforcing pillars, viz. minimum capital requirements, supervisory review process and disclosure requirements.

1.2 OBJECTIVE: The main objective of this framework is to develop safe and sound financial system by way of sufficient amount of qualitative capital and risk management practices. This framework is intended to ensure that each commercial banks maintain a level of capital which, (i) is adequate to protect its depositors and creditors. (ii) is commensurate with the risk associated activities and profile of the commercial bank. (iii) promotes public confidence in the banking system.

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

central bank governors of the Group of Ten countries in 1975. It consists of senior representatives of bank supervisory authorities and central banks from Belgium, Canada, France, Germany, Italy, Japan, Luxembourg, the Netherlands, Spain, Sweden, Switzerland, the United Kingdom, and the United States. It usually meets at the Bank for International Settlements in Basel, Switzerland where its permanent Secretariat is located.

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1.3 PRE-REQUISITES: The effective implementation of this framework is dependent on various factors. Some such pre-requisites are: (i) Implementation of Basel Core Principles for effective Banking Supervision (ii) Adoption of the sound practices for the management of Operational Risk (iii) Formulation and adoption of comprehensive risk management policy (iv) Adherence to high degree of corporate governance

1.4 RESPONSIBILITY: The board of directors of each bank shall be responsible for establishing and maintaining, at all times, an adequate level of capital. The capital standards herein are the minimum that is acceptable for banks that are fundamentally sound, well managed, and which have no material financial or operational weaknesses. Thus, the banks are generally expected to operate above the limits prescribed by this framework.

1.5 SCOPE OF APPLICATION: This framework shall be applicable to all "A" Class financial institutions licensed to conduct banking business in Nepal under the Bank and Financial Institution Act, 2063. This capital adequacy framework shall be applicable uniformly to all "A" class financial institutions on a stand-alone basis and as well as on a consolidated basis, where the bank is member of a consolidated banking group. For the purpose of capital adequacy, the consolidated bank means a group of financial entities, parent or holding company of which a bank is a subsidiary. All banking and other relevant financial activities (both regulated and unregulated) conducted within a group including a bank shall be captured through consolidation. Thus, majority owned or controlled financial entities should be fully consolidated. If any majority owned subsidiaries institutions are not consolidated for capital purposes, all equity and other regulatory capital investments in those entities attributable to the group will be deducted and the assets and liabilities, as well as third party capital investments in the subsidiary will be removed from the bank’s balance sheet for capital adequacy purposes.

1.6 APPROACHES TO IMPLEMENTATION: "International Convergence for Capital Measurements and Capital Standards: Revised Framework" alias Basel II under Pillar 1, provides three distinct approaches for computing capital requirements for credit risk and three other approaches for computing capital requirements for operational risk. These approaches for credit and operational risks are based on increasing risk sensitivity and allow banks to select an approach that is most appropriate to the stage of development of bank's operations. The product and services offered by the Nepalese Banks are still largely primitive and conventional, in comparison to other economies. This coupled with the various inherent limitations of our system like the absence of credit rating agencies makes the advanced approaches like Internal Ratings Based Approach or even Standardized Approach impractical and unfeasible. Thus, at this juncture, this framework prescribes Simplified Standardized Approach (SSA) to measure credit risk while Basic Indicator Approach and an indigenous Net Open Position Approach for measurement of Operational Risk and Market Risk respectively.

1.7 EFFECTIVE DATE: All banks within the scope of this framework should adopt the prescribed approaches by Mid July 2008 (Fiscal Year 2065/066).

1.8 PARALLEL RUN: In order to ensure a smooth transition to new approach prescribed by this framework, a parallel run for the whole year from Mid July 2007 (Fiscal Year 2064/065) was conducted. The returns submitted by the banks during this period was minutely reviewed to identify any anomalies. The identified shortcoming on the returns was advised to the bank management so that they could be rectified before we move onto full fledged implementation. Based on the findings of the parallel run, amendments and modifications have been incorporated in the framework wherever deemed necessary.

1.9 IMPLEMENTATION OF ADVANCED APPROACHES: This framework prescribes the most simplest of the available approaches at the initial phase with a vision to move onto more complex and risk sensitive approaches as the market gradually gains maturity. However, banks willing to adopt advanced approaches, even for internal purposes, should obtain prior written approval from Nepal Rastra Bank on providing evidences that they have the resource and the capability to adopt the proposed approaches. A bank will not be allowed to choose to revert to a simpler approach once it has been approved for a more advanced approach without supervisory approval. However, if a supervisor determines that a bank using a more advanced approach no longer meets the qualifying criteria for advanced approach, it may allow the bank to revert to a simpler approach for some or all of its operations, until it meets the conditions specified by the supervisor for returning to a more advanced approach.

2. ELIGIBLE CAPITAL FUNDS 2.1 DEFINITION OF CAPITAL:

Qualifying capital consists of Tier 1 (core) capital and Tier 2 (supplementary) capital elements, net of required deductions from capital. Thus, for the purpose of calculation of regulatory capital, banks are required to classify their capital into two parts as follows;

10

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

which comprises of equity capital and disclosed reserves. This key element of capital is the basis on which most market judgments of capital adequacy are made; and it has a crucial bearing on profit margins and a bank's ability to compete.

The BCBS has therefore concluded that capital, for supervisory purposes, should be defined in two tiers in a way, which will have the effect of requiring at least 50% of a bank's capital base to consist of a core element comprised of equity capital and published reserves from post-tax retained earnings.

In order to rank as Tier 1, capital must be fully paid up, have no fixed servicing or dividend costs attached to it and be freely available to absorb losses ahead of general creditors. Capital also needs to have a very high degree of permanence if it is to be treated as Tier 1.

b. Supplementary Capital (Tier 2) The Supplementary (Tier 2) Capital includes reserves which, though unpublished, have been passed through the profit and loss account and all other capital instruments eligible and acceptable for capital purposes. Elements of the Tier 2 capital will be reckoned as capital funds up to a maximum of 100 percent of Tier 1 capital arrived at, after making adjustments referred to in 2.4. In case, where the Tier 1 capital of a bank is negative, the Tier 2 capital for regulatory purposes shall be considered as zero and hence the capital fund, in such cases, shall be equal to the core capital.

2.2 ELEMENTS OF TIER 1 CAPITAL: a. Paid up Equity Capital. b. Irredeemable non-cumulative preference shares which are fully paid-up and with the capacity to absorb

unexpected losses. These instruments should not contain any clauses whatsoever, which permit redemption by the holder or issuer upon fulfillment of certain condition. Banks should obtain prior approval of NRB for this kind of instruments to qualify as a component of core capital.

c. Share Premium d. Proposed Bonus Equity Share e. Statutory General Reserve. f. Retained Earnings available for distribution to shareholders. g. Un-audited current year cumulative profit, after all provisions including staff bonus and taxes. Where

such provisions are not made, this amount shall not qualify as Tier 1 capital. h. Capital Redemption Reserves created in lieu of redeemable instruments. i. Capital Adjustment reserves created in respect of increasing the capital base of the bank. j. Dividend Equalization Reserves. k. Any other type of reserves notified by NRB from time to time for inclusion in Tier 1 capital

2.3 ELEMENTS OF TIER 2 CAPITAL: a. Cumulative and/or redeemable preference shares with maturity of five years and above. b. Subordinated term debt fully paid up with a maturity of more than 5 years; unsecured and subordinated to

the claim of other creditors, free of restrictive clauses and not redeemable before maturity. Since, subordinated term debt is not normally available to participate in the losses; the amount eligible for inclusion in the capital adequacy calculations is limited to 50% of core capital. Moreover, to reflect the diminishing value of these instruments as a continuing source of strength, a cumulative discount (amortization) factor of 20% per annum shall be applied for capital adequacy computations, during the last 5 years to maturity.

c. Hybrid capital instruments. Those instruments which combine certain characteristics of debt and certain characteristics of equity. Each such instrument has a particular feature, which can be considered to affect its quality as capital. Where these instruments have close similarities to equity, in particular when they are able to support losses on an ongoing basis without triggering liquidation, they may be included in Tier 2 capital with approval from Nepal Rastra Bank.

d. General loan loss provision limited to a maximum of 1.25% of total Risk Weighted Exposures. General loan loss provision refers to the provisions created in respect of Pass Loans only and it does not include provisions of rescheduled/restructured and classified loans. The additional loan loss provisions created in respect of Personal Guarantee loans and loans in excess of Single Obligor Limits are specific provisions and hence cannot be included under this category. Such provisions however can be deducted from the gross exposures while calculating risk weighted exposures for credit risk.

However, provisions created in excess of the regulatory requirements or provisions which is not attributable to identifiable losses in any specific loans shall be allowed to be included in the General Loan Loss Provision and shall be eligible for Tier II capital subject to a maximum of 1.25% of total risk weighted exposures.

e. Exchange equalization reserves created by banks as a cushion for unexpected losses arising out of adverse movements in foreign currencies.

11

f. Investment adjustment reserves created as a cushion for adverse price movements in bank's investments falling under “Available for Sale” category.

g. Revaluation reserves often serve as a cushion against unexpected losses but may not be fully available to absorb unexpected losses due to the subsequent deterioration in market values and tax consequences of revaluation. Therefore, revaluation reserves will be eligible up to 50% for treatment as Tier 2 capital and limited to a maximum of 2% of total Tier 2 capital subject to the condition that the reasonableness of the revalued amount is duly certified by the internal auditor of the bank.

h. Any other type of reserves notified by NRB from time to time for inclusion in Tier 2 capital 2.4 DEDUCTIONS FROM CORE (TIER 1) CAPITAL:

Banks shall be required to deduct the following from the Tier 1 capital for capital adequacy purposes. The claims that have been deducted from core capital shall be exempt from risk weights for the measurement of credit risk. a. Book value of goodwill. b. Miscellaneous expenditure to the extent not written off. e.g. VRS expense, preliminary expense, share

issue expense, deferred revenue expenditure, etc. However, software expenditure or software development expenditure, research and development expenditure, patents, copyrights, trademarks and lease hold developments booked as deferred revenue expenditure are subject to 100% risk weight and may not be deducted from Tier 1 capital.

c. Investment in equity of financial institutions licensed by Nepal Rastra Bank2. d. All Investments in equity of institutions with financial interest. e. Investments in equity of institutions in excess of the prescribed limits. f. Investments arising out of underwriting commitments that have not been disposed within a year from the

date of commitment. g. Reciprocal crossholdings of bank capital artificially designed to inflate the capital position of the bank. h. Any other items as stipulated by Nepal Rastra Bank, from time to time.

2.5 CAPITAL FUNDS: The capital fund is the summation of Tier 1 and Tier 2 capital. The sum total of the different components of the tier 2 capitals will be limited to the sum total of the various components of the Tier 1 capital net of deductions as specified in 2.4. In case the Tier 1 capital is negative, Tier 2 capital shall be considered to be "Nil" for regulatory capital adequacy purposes and hence, in such a situation, the capital fund shall be equal to the Tier 1 capital.

2.6 MINIMUM CAPITAL REQUIREMENTS: Unless a higher minimum ratio has been set by Nepal Rastra Bank for an individual bank through a review process, every bank shall maintain at all times, the capital requirement set out below: a. A Tier 1 (core) capital of not less than 6 per cent of total risk weighted exposure; b. A total capital fund of not less than 10 per cent of its total risk weighted exposure. The Capital Adequacy Ratio (CAR) is calculated by dividing eligible regulatory capital by total risk weighted exposure. The total risk weighted exposure shall comprise of risk weights calculated in respect of bank's credit, operational and market risks. The methodologies to calculate RWE for each of these risk categories are described in detail in subsequent chapters.

3. CREDIT RISK 3.1 GENERAL:

Credit risk is the major risk that banks are exposed to during the normal course of lending and credit underwriting. Within Basel II, there are two approaches for credit risk measurement: the standardized approach and the internal ratings based (IRB) approach. Due to various inherent constraints of the Nepalese banking system, the standardized approach in its simplified form, Simplified Standardized Approach (SSA), has been prescribed in the initial phase.

3.2 SIMPLIFIED STANDARDIZED APPROACH (SSA): In comparison to Basel I, SSA aligns regulatory capital requirements more closely with the key elements of banking risk by introducing a wider differentiation of risk weights and a wider recognition of credit risk mitigation techniques. The advantage of implementing this approach is twofold. This approach allows transitional advantage for countries like us by avoiding excessive complexities associated with the advanced approaches of Basel II while at the same time it will produce capital ratios more in line with the actual economic risks that banks are facing, compared to the present Accord.

2 Investment in shares of Rural Development Banks and other institutions, where the waiver has been explicitly provided by

NRB are subject to risk weight of 100% and shall not be deducted from Tier 1 capital.

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Under this approach commercial banks are required to assign a risk weight to their balance sheet and off-balance sheet exposures. These risk weights are based on a fixed weight that is broadly aligned with the likelihood of a counterparty default. As a general rule, the claims that have already been deducted from the core capital shall be exempt from risk weights for the measurement of credit risk. Claims on foreign government, their central banks as well as foreign corporates shall be generally risk-weighed on the basis of the consensus country risk scores of export credit agencies (ECA)3. Wherever there are claims relating to unrated countries, they shall generally be risk weighed at 100 percent. However, these claim shall be subject to supervisory review and higher risk weight shall be assigned where the review process deems appropriate. All kinds of claims including loans & advances as well as investments shall be risk weighed net of specific provisions. Generally provision related to any receivable or investment is not defined as general or specific. In such situation, the total provision against any claim/exposure (other than the loans and advances) shall be considered as specific provision. However, provisions eligible for the supplementary capital shall not be allowed for netting while calculating risk weighted exposures. In case of loans, advances and bills purchased the provisions created in lieu of Pass loans only are classified as General loan loss provision. All other provisions are components of specific loan loss provision. Hence, general loan loss provision doesn’t comprise provisions created in respect of rescheduled/restructured and non performing loans. It also doesn’t include additional provisions created for personal guarantee loans or lending in excess of Single Obligor Limits. However, provisions created in excess of the regulatory requirements and not attributable to identifiable losses in any specific loans shall be allowed to be included in the General Loan Loss Provision. In order to be consistent with the Basel-II framework, the credit risk for the regulatory capital purpose shall be computed by segregating the exposure in the following 11 categories. a) Claims on government & central bank b) Claims on other official entities c) Claims on banks d) Claims on corporate & securities firms e) Claims on regulatory retail portfolio f) Claims secured by residential properties g) Claims secured by commercial real state h) Past due claims i) High risk claims j) Other assets k) Off balance sheet items

3.3 RISK MEASUREMENT AND RISK WEIGHTS: a. Claims on government & central bank

1. All claims on Government of Nepal and Nepal Rastra Bank shall be risk weighed at 0 %. 2. Claims on foreign government and their central banks shall be risk-weighted on the basis of the

consensus country risk scores as follows: ECA risk scores 0-1 2 3 4 to 6 7 Risk weights 0% 20% 50% 100% 150%

b. Claims on other official entities 1. Claims on the Bank for International Settlements, the International Monetary Fund, the European

Central Bank and the European Community will receive a 0% risk weight. 2. Following Multilateral Development Banks (MDBs) will be eligible for a 0% risk weight.

• World Bank Group, comprised of the International Bank for Reconstruction and Development (IBRD) and the International Finance Corporation (IFC),

• Asian Development Bank (ADB), • African Development Bank (AfDB), • European Bank for Reconstruction and Development (EBRD), • Inter-American Development Bank (IADB), • European Investment Bank (EIB), • European Investment Fund (EIF), • Nordic Investment Bank (NIB), • Caribbean Development Bank (CDB),

3 The consensus country risk classification is available on the OECD’s website (http://www.oecd.org) in the Export Credit

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

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• Islamic Development Bank (IDB), and • Council of Europe Development Bank (CEDB).

3. The standard risk weight for claims on other Multilateral Development Banks will be 100%. 4. Claims on public sector entities (PSEs)4 will be risk-weighed as per the ECA country risk scores.

ECA risk scores 0-1 2 3 to 6 7 Risk weights 20% 50% 100% 150%

c. Claims on banks 1. All claims, irrespective of currency, excluding investment in equity shares and other instruments

eligible for capital funds, on domestic banks/financial institutions that fulfill Capital Adequacy Requirements will be risk weighed at 20% while for the rest, it will be 100%.

Banks should make use of the publicly available information of the immediately preceding quarter of the respective banks to gauge their status on capital adequacy.

2. Claims on a foreign bank excluding investment in equity shares and other instruments eligible for capital funds shall be risk weighed as per the ECA Country risk score subject to the floor of 20%. The primary basis for applying the ECA Country Risk score shall be the country of incorporation of the bank. Where the bank is a branch office, the ECA score of the country where the corporate office is located shall be used while in the case of a subsidiary the basis shall be the country where the subsidiary is incorporated.

ECA risk scores 0-1 2 3 to 6 7 Risk weights 20% 50% 100% 150%

However, the claims on foreign banks incorporated in the SAARC region and which operate with a buffer of 1% above their respective regulatory minimum capital requirements may be risk weighed at 20%. The banks shall be responsible to submit the latest capital adequacy position of such banks and demonstrate that they fulfill the eligibility requirements. Such capital adequacy position submitted by the banks should not be prior to more than one financial year. Moreover, such claims shall be subject to a supervisory review and supervisors may require the bank to risk weigh the claims on ECA country risk scores where the review process deems necessary.

d. Claims on corporate & securities firms 1. The risk weight for claims on domestic corporates, including claims on insurance companies and

securities firm will be 100%. The domestic corporates includes all firms and companies incorporated in Nepal as per prevailing Acts and regulations.

2. The claims on foreign corporate shall be risk weighed as per the ECA Country risk score subject to the floor of 20% as follows:

ECA risk scores 0-1 2 3 4 to 6 7 Risk weights 20% 50% 100% 100% 150%

e. Claims on regulatory retail portfolio 1. Claims5 that qualify all criteria listed below may be considered as regulatory retail portfolio and

risk weighed at 75%, except for past due loans. Such claims however, have to be in strict compliance with the Product paper developed by the bank and approved by their respective board of directors

Criteria: • Orientation criteria :- exposure is to an individual person or persons or to a small business.

Bank should obtain written declaration from the borrower to the effect that their indebtedness is within the threshold across all banks and FIs..

• Product criteria :- The exposure takes the form of any of the following: − Revolving credits and lines of credit, (including overdraft, hypothecation etc.) − Term loans and leases (e.g. hire purchase, auto loans and leases, student and educational

loans6) and, − Small business facilities and commitments, − Deprived sector loans upto a threshold of Rs.10 million (Ten Million only)

• Granularity criteria:- NRB must be satisfied that the regulatory retail portfolio is sufficiently diversified to a degree that reduces the risks in the portfolio, warranting the 75% risk weight.

4 Public sector entity (PSE) is one, which is owned or controlled by government or any other entity categorized as PSE by NRB. 5 Lending against securities (such as equities and bonds) whether listed or not, are specifically excluded from this category.

Likewise credit card receivables are excluded from this category. However, lending against personal guarantee and fully backed by guaranteed cash flow such as pension etc. that has negligible risk of failure can be included in this category.

6 Personal finance includes overseas employment loan, home loan (to the extent they do not qualify for treatment as claims secured by residential property), direct deprived sector loan.

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No aggregate exposure7 to one counterpart can exceed 0.5 % of the overall regulatory retail portfolio.

• Low value individual criteria :- The total aggregated exposure to one counterpart8 cannot exceed an absolute threshold of Rs.10 million (Nepalese Rupees Ten Million only)

2. Banks which have claims that fulfill all criterion except for granularity may risk weigh those claims at 100%

f. Claims secured by residential properties 1. Lending to individuals meant for acquiring or developing residential property which are fully

secured by mortgages on residential property, that is or will be occupied by the borrower or that is rented, will be risk-weighed at 60%. However, banks should ensure the existence of adequate margin of security over the amount of loan based on strict valuation rules.

Banks have to develop product paper and get it approved from the board of directors to regulate this kind of lending. The claims in order to be eligible for this category have to be in strict compliance with this product paper

2. Where the loan is not fully secured, such claims have to risk weighed at 150% 3. When claims secured by residential properties are or have been past due9 at any point of time

during the last two years, they shall be risk-weighed at 100%, net of specific provisions. g. Claims secured by commercial real estate

1. Claims secured by mortgages on commercial real estate, except past due, shall be risk-weighed at 100%. Commercial real estate hereby refers to mortgage of Office buildings, retail space, multi-purpose commercial premises, multi-family residential buildings, multi-tenanted commercial premises, industrial or warehouse space, hotels, land acquisition, development and construction etc.

h. Past due claims 1. Any loan, except for claim secured by residential property, which is or has been past due at any

point of time during the last two years, will be risk-weighed at 150% net of specific provision. i. High risk claims

1. 150% risk weight shall be applied for venture capital and private equity investments. 2. Exposures on Personal loan in excess of the threshold of regulatory retail portfolio and lending

against securities (bonds and shares) shall attract a risk weight of 150%. Similarly, exposures on credit card shall also warrant a risk weight of 150%.

3. Investments in the equity and other capital instruments of institutions, which are not listed in the stock exchange and have not been deducted from Tier 1 capital, shall be risk weighed at 150% net of provisions.

4. Investments in the equity and other capital instruments of institutions, which are listed in the stock exchange and have not been deducted from Tier 1 capital, shall be risk weighed at 100% net of provisions. Investments in mutual fund shall also be risk weighted at 100%.

5. The claims which are not fully secured or are only backed up by personal guarantee shall attract 150% risk weight.

6. Where loan cannot be segregated/or identified as regulatory retail portfolio or qualifying residential mortgage loan or under other categories, it shall be risk weighed at 150%.

j. Other assets 1. With regard to other assets, following provisions have been made;

• Interest receivable/claim on government securities will be risk-weighed at 0%. • Staff loan given as per Employee By-laws and secured by residential property, that is or will

be occupied by the staff or that is rented, will be risk-weighed at 60%. However, banks should ensure the existence of adequate margin of security over the amount of loan based on strict valuation rules.

• Investments in equity or regulatory capital instruments issued by securities firms will be risk-weighed at 100%.

• Cash in transit and other cash items in the process of collection will be risk-weighed at 20%. For this purpose, cash items shall include Cheque, Draft, and Travellers Cheques.

• Fictitious assets that have not been deducted from Tier 1 capital shall be risk weighed at 100%.

7 Aggregated exposure means gross amount (i.e. not taking any credit risk mitigation into account) of all forms of credit

exposures availed from the bank . 8 Counterpart refers to one or a group of borrowers defined by the NRB directives as a single obligor. 9 An exposure is past due if it falls into any other category other than Pass loan as per provisions of NRB directive on Loan

classification.

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• All Other assets will be risk-weighed at 100% net of specific provision. k. Off balance sheet items

1. Off-balance sheet items under the simplified standardized approach will be converted into equivalent risk weight exposure using risk weight as follows:

Off Balance Sheet Exposure Risk Weight

Any commitments those are unconditionally cancelable at any time by the bank without prior notice, or that effectively provide for automatic cancellation due to deterioration in a borrower’s creditworthiness (for example bills under collection)

0%

Forward exchange contracts. 10%

Short Term Trade-related contingencies Contingent liabilities arising from trade-related obligations, which are secured against an underlying shipment of goods for both issuing and confirming bank and are short term in nature. This includes documentary letters of credit, shipping guarantees issued and any other trade-related contingencies with an original maturity up to six months.

20%

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

Unsettled10 securities and foreign exchange transactions between bank to bank and between bank and customer 20%

Long Term Trade-related contingencies Contingent liabilities arising from trade-related obligations, which are secured against an underlying shipment of goods for both issuing and confirming bank and are long term in nature. This includes documentary letters of credit, shipping guarantees issued and any other trade-related contingencies with an original maturity of over six months. In case the usance letter of credit is discounted, the risk weight shall be calculated on net basis.

50%

Performance-related contingencies Contingent liabilities, which involve an irrevocable obligation to pay a third party in the event that counterparty fails to fulfill or perform a contractual non-monetary obligation, such as delivery of goods by a specified date etc. This includes issue of performance bonds, bid bonds, warranties, indemnities, underwriting commitments and standby letters of credit in relation to a non-monetary obligation of counterparty under a particular transaction.

50%

Long term irrevocable Credit Commitments Any un-drawn portion of committed credit lines sanctioned for a period of more than 1 year. This shall include all unutilized limits in respect of revolving working capital loans e.g. overdraft, cash credit, working capital loan etc. except for trade finance exposures.

50%

Short term irrevocable Credit Commitments Any un-drawn portion of committed credit lines sanctioned for a period of upto 1 year. This shall include all unutilized limits in respect of revolving working capital loans e.g. overdraft, cash credit, working capital loan etc. except for trade finance exposures.

20%

Repurchase agreements, securities lending, securities borrowing, reverse repurchase agreements and equivalent transactions This includes sale and repurchase agreements and asset sales with recourse, where the credit risk remains with the purchasing bank.

100%

Direct credit substitutes Any irrevocable off-balance sheet obligations which carry the same credit risk as a direct extension of credit, such as an undertaking to make a payment to a third party in the event that a counterparty fails to meet a financial obligation or an undertaking to a counterparty to acquire a potential claim on another party in the event of default by that party, constitutes a direct credit substitute. This includes potential credit exposures arising from the issue of financial guarantees and credit derivatives, confirmation of letters of credit (acceptances and endorsements), issue of standby letters of credit serving as financial guarantees for loans, securities and any other financial liabilities, and bills endorsed under bill endorsement lines (but which are not accepted by, or have the prior endorsement of, another bank).

100%

Unpaid portion of partly paid shares and securities 100%

Other Contingent Liabilities 100%

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

unsettled five business days after the due settlement date.

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3.4 CREDIT RISK MITIGATION: Banks may use a number of techniques to mitigate the risks to which they are exposed. The prime objective of this provision is to encourage the banks to manage credit risk in a prudent and effective manner. As such, credit risks exposures may be collateralized11 in whole or in part with cash or securities, or a loan exposure may be guaranteed by a third party. Where these various techniques meet the minimum conditions mentioned below, banks which take eligible financial collateral are allowed to reduce their credit exposure to counterparty when calculating their capital requirements to take account of the risk mitigating effect of the collateral. However, credit risk mitigation is allowed only on an account by account basis, even within regulatory retail portfolio. As a general rule, no secured claim should receive a higher capital requirement than an otherwise identical claim on which there is no collateral. Similarly, the effects of the CRM shall not be double counted and capital requirement will be applied to banks on either side of the collateralized transaction: for example, both repos and reverse repos will be subject to capital requirements. Those portions of claims collateralized by the market value of recognized collateral receive the risk weight applicable to the collateral instrument. The remainder of the claim should be assigned the risk weight appropriate to the counter party. Where the same security has been pledged for both the funded and non funded facilities, banks should clearly demarcate the value of security held for funded and non funded facility. In cases where the bank has obtained same security for various forms of facilities; banks are eligible to claim the CRM benefit across all such exposures upto the eligible value of CRM. a. Minimum conditions for eligibility:

In order to obtain capital relief towards credit risk mitigation, there are certain basic condition that needs to be fulfilled. Supervisors will monitor the extent to which banks satisfy these conditions, both at the outset of a collateralized transaction and on an on-going basis. 1. Legal certainty:- Collateral is effective only if the legal mechanism by which collateral is given is

robust and ensures that the lender has clear rights over the collateral to liquidate or retain it in the event of default. Thus, banks must take all necessary steps to fulfill local contractual requirements in respect of the enforceability of security interest. The collateral arrangements must be properly documented, with a clear and robust procedure for the timely liquidation of collateral. A bank's procedures should ensure that any legal conditions required for declaring the default of the customer and liquidating the collateral are observed. Where the collateral is held by a custodian, the bank must seek to ensure that the custodian ensures adequate segregation of the collateral instruments and the custodian's own assets. Besides that, banks must obtain legal opinions confirming the enforceability of the collateral arrangements in all relevant jurisdictions.

2. Low correlation with exposure:- In order for collateral to provide protection, the credit quality of the obligor and the value of the collateral must not have a material positive correlation. For example, securities issued by the collateral provider - or by any related group entity - would provide little protection and so would be ineligible.

3. Maturity Mismatch:- The maturity of the underlying exposure and the maturity of the hedge should both be defined conservatively. The effective maturity of the underlying should be gauged as the longest possible remaining time before the obligor is scheduled to fulfill its obligation. The collateral must be pledged for at least the life of the exposure. In case of mismatches in the maturity of the underlying exposure and the collateral, it shall not be eligible for CRM benefits.

4. Currency Mismatch:- Ideally the currency of the underlying exposure and the collateral should be the same. Where the credit exposure is denominated in a currency that differs from that in which the underlying exposure is denominated, there is a currency mismatch. Where mismatches occur, it shall be subject to supervisory haircut of 10%.

5. Risk Management:- While CRM reduces credit risk, it simultaneously may increase other risks to which a bank is exposed, such as legal, operational, liquidity and market risks. Therefore, it is imperative that banks employ robust procedures and processes to control these risks, including strategy; consideration of the underlying credit; valuation; policies and procedures; systems; control of roll-off risks; and management of concentration risk arising from the bank's use of CRM techniques and its effect with the bank's overall credit profile. In case where these requirements are not fulfilled, NRB may not recognize the benefit of CRM techniques.

6. Qualifying criteria for guarantee:- A guarantee (counter guarantee) to be eligible must represent a direct claim on the protection provider and must be explicitly referenced to specific exposures or a pool of exposures, so that the extent of the cover is clearly defined and irrefutable. Other than non-payment by a protection purchaser of money due in respect of the credit protection contract it must be irrevocable in that there must be no clause in the contract that would increase the effective cost

11 A collateralized transaction is one in which: a) banks have a credit exposure or potential credit exposure; and b) that credit

exposures or potential credit exposure is hedged in whole or in part by collateral posted by the counter party or by a third party on behalf of the counter party.

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of cover as a result of deteriorating credit quality in the hedged exposure. It must also be unconditional in that there should be no clause in the protection contract outside the control of the bank that could prevent the protection provider from being obliged to pay out in a timely manner in the event that the original counter party fails to make the payments due.

On the qualifying default or non-payment of the counter party, the bank may in a timely manner pursue the guarantor for any monies outstanding under the documentation governing the transaction. The guarantor may make one lump sum payment of all monies under such documentation to the bank, or the guarantor may assume the future payment obligations of the counter party covered by the guarantee. The bank must have the right to receive any such payments from the guarantor without first having to take legal actions in order to pursue the counter party payment.

b. Eligible Collaterals: 1. Cash deposit (as well as certificates of deposit or fixed deposits or other deposits) with the bank.

The banks may only claim these as CRM only if it has specific authority to recover the amount from this source in case of default.

2. Fixed Deposit Receipts/Certificates of deposits/other deposits of other Banks and FIs, who fulfill the capital adequacy requirements, subject to a 20% supervisory haircut.

3. Gold. 4. Securities issued by the Government of Nepal and Nepal Rastra Bank. 5. Guarantee of the Government of Nepal 6. Financial guarantee/counter guarantee of domestic banks and FIs who meet the minimum capital

adequacy requirements subject to a haircut of 20%. 7. Securities/Financial guarantee/Counter guarantee issued by sovereigns. 8. Securities/Financial guarantee/Counter guarantee issued by MDBs in the list specified in 3.3 b (3

& 4) 9. Securities/Financial guarantee/Counter guarantee issued by banks with ECA rating 2 or better. The

supervisory haircut shall be 20% and 50% for the banks with ECA rating of 0-1 and 2 respectively.

c. Methodology for using CRM Step 1: Identify the accounts eligible for capital relief under credit risk mitigation. Step 2: Assess the value of the exposure and the eligible collateral. The value of the eligible collateral is

the lower of the face value of the instrument or the outstanding amount of exposure Step 3: Adjust the value of the eligible collateral in respect of the supervisory haircut in terms of

currency mismatch and other eligibility requirements. Step 4: Compare the adjusted value of the collateral with the outstanding exposure. Step 5: The value of the eligible CRM is the lower of the adjusted value of the collateral and the

outstanding exposure. Step 6: Plot the eligible CRM in the appropriate category of credit risk. The sum total of net amount of eligible CRM as per “Form No.4 Exhibit of claims with eligible credit risk mitigants” shall be consistent with the “Form No.3 Eligible Credit Risk Mitigants” prescribed in this framework.

4. OPERATIONAL RISK 4.1 GENERAL:

Operational risk is the risk of loss resulting from inadequate internal processes, people, and systems, or from external events. Operational risk itself is not a new concept, and well run banks have been addressing it in their internal controls and corporate governance structures. However, applying an explicit regulatory capital charge against operational risk is a relatively new and evolving idea. Basel II requires banks to hold capital against the risk of unexpected loss that could arise from the failure of operational systems. The most important types of operational risk involve breakdowns in internal controls and corporate governance. Such breakdowns can lead to financial losses through error, fraud, or failure to perform in a timely manner or cause the interests of the bank to be compromised in some other way, for example, by its dealers, lending officers or other staff exceeding their authority or conducting business in an unethical or risky manner. Other aspects of operational risk include major failure of information technology systems or events such as major fires or other disasters.

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4.2 BASIC INDICATOR APPROACH: Under the basic indicator approach, banks must hold capital for operational risk equal to the average over the previous three years of a fixed percentage (denoted alpha) of positive annual gross income. The capital charge for operational risk may be expressed as follows: KBIA = [∑(GI1..n × α)]/N where:

KBIA = capital charge under the Basic Indicator Approach GI = annual gross income, where positive, over the previous three years N = number of the previous three years for which gross income is positive

α = 15 percent. NRB shall review the capital requirement produced by this approach for general credibility, especially in relation to a bank's peers and in the event that credibility is lacking, appropriate supervisory action under Review Process shall be considered. Figures for the year, in which annual gross income is negative or zero, should be excluded from both the numerator and denominator while calculating the average. In case where the gross income for all of the last three years is negative, 5% of total credit and investments net of specific provisions shall be considered as the capital charge for operational risk. For this purpose investments shall comprise of money at call, placements, investment in government securities and other investments irrespective of currency. Similarly, in case of new banks who have not completed an year of operation and hence whose average gross income cannot be measured reliably, they shall also be required to compute their capital charge for operational risk vide the same approach as prescribed for banks with negative gross income. These banks may use the gross income approach from second year onwards. But, based on the reasonableness of the so computed capital charge for Operation Risk, during the first three years of operation, review process may require additional proportion of capital charge if deemed necessary.

4.3 GROSS INCOME: Gross income is defined as "net Interest Income" plus "non interest income". It is intended that this measure should: a. be gross of any provisions (e.g. for unpaid interest) and write-offs made during the year; b. be gross of operating expenses, exclude reversal during the year in respect of provisions and write-offs

made during the previous year(s); c. exclude income/gain recognized from the disposal of items of movable and immovable property; d. exclude realized profits/losses from the sale of securities in the “held to maturity” category; e. exclude other extraordinary or irregular items of income and expenditure Thus, for the purpose of capital adequacy requirements, gross income shall be summation of: a. Total operating income as disclosed in Profit and Loss account prepared as per NRB directive no.4. The

total operating income comprises of: 1. Net Interest Income 2. Commission and Discount Income 3. Other Operating Income 4. Exchange Fluctuation Income

b. Addition/deduction in the Interest Suspense during the period. Banks shall use the annual audited financials of the last three years for the computation of gross income under this approach. Hence, the capital requirement for operational risk for a whole financial year shall remain constant. Until the accounts are finalized for the financial year, banks shall use the provisional figures for the period, which should be validated by the internal auditor of the bank.

4.4 COMPUTATION OF RISK WEIGHT: Operational risk-weighted assets are determined by multiplying the operational risk capital charge by 10 (i.e., the reciprocal of the minimum capital ratio of 10%) and adding together with the risk weighted exposures for credit risk.

5. MARKET RISK 5.1 DEFINITION OF MARKET RISK:

Market risk is defined as the risk of losses in on-balance sheet and off-balance sheet positions arising from adverse movements in market prices. The major constituents of market risks are: a. The risks pertaining to interest rate related instruments; b. Foreign exchange risk (including gold positions) throughout the bank; and c. The risks pertaining to investment in equities and commodities.

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5.2 SEGREGATION OF INVESTMENT PORTFOLIO: Banks will have to segregate their investment portfolio into any of following three categories: a. Held for Trading:

An investment that is made for the purpose of generating a profit from short term fluctuations in price should be classified under this category. An asset should be classified as held for trading even if it is a part of a portfolio of similar assets for which there is a pattern of trading for the purpose of generating a profit from short term fluctuations in price. These investments should be marked to market on a daily basis and differences reflected in the profit and loss account.

b. Held to Maturity: The investments made with positive intent and ability of the bank to hold till maturity should be classified as held to maturity investments. The bank does not have the positive intent to hold an investment to maturity, if any of the following conditions are met: 1. Bank has the intent and the ability to hold the asset for only an undefined period; or 2. Bank stands ready to sell the asset (other than if a situation arises that is non-recurring and could

not have been reasonably anticipated) in response to changes in market interest rates or risks, liquidity needs, changes in the availability of and the yield on alternative investments, changes in financing sources and terms, or changes in foreign currency risk.

The held to maturity investments should be valued at amortised cost i.e. the cost price less any impairments (if applicable). The impairments should be included in the profit and loss accounts for the period.

c. Available for Sale: All other investments that are neither "held for trading" nor "held to maturity" should be classified under this category. These investments should be marked to market on a regular basis and the difference to be adjusted through reserves. Banks are required to maintain Investment Adjustment Reserve (eligible as Tier 2 capital) to the extent of 2% of available for sale portfolio. The share investment on intitutions specified under Directives no. 8 shall be exempted for maitaining Investment Adjustment Reserve .

5.3 NET OPEN POSITION APPROACH: Out of the various components of market risk, foreign exchange risk is the predominant risk in our country. The effects of other forms of market risk are minimal. Thus, a net open position approach has been devised to measure the capital requirement for market risk. As evidenced by its name, this approach only addresses the risk of loss arising out of adverse movements in exchange rates. This approach will be consolidated over time to incorporate other forms of market risks as they start to gain prominence. The designated Net Open Position approach requires banks to allocate a fixed proportion of capital in terms of its net open position. The banks should allocate 5 percentage of their net open positions as capital charge for market risk.

5.4 NET OPEN POSITION: Net open position is the difference between the assets and the liability in a currency. In other words, it is the uncovered volume of asset or liability which is exposed to the changes in the exchange rates of currencies. For capital adequacy requirements the net open position includes both net spot positions as well as net forward positions. For capital adequacy purposes, banks should calculate their net open position in the following manner: a. Calculate the net open position in each of the foreign currencies. b. Convert the net open positions in each currency to NPR as per prevalent exchange rates. c. Aggregate the converted net open positions of all currencies, without paying attention to long or short

positions. d. This aggregate shall be the net open position of the bank.

5.5 COMPUTATION OF RISK WEIGHT: Risk-weighted assets in respect of market risk are determined by multiplying the capital charges by 10 (i.e., the reciprocal of the minimum capital ratio of 10%) and adding together with the risk weighted exposures for credit risk.

6. REVIEW PROCESS 6.1 GENERAL:

The supervisory review process of the framework is intended not only to ensure that banks have adequate capital to support all the risks in their business, but also to encourage banks to develop and use better risk management techniques in monitoring and managing their risks. It is the responsibility of the bank management in developing an internal capital assessment process and setting capital targets that are commensurate with the bank’s risk profile and control environment beyond the core minimum requirements.

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Nepal Rastra Bank recognizes the significance of the relationship between the amount of capital held by the bank against its risks and the strength and effectiveness of the bank’s risk management and internal control processes. However, increased capital should not be viewed as the only option for addressing increased risks confronting the bank. Other means for addressing risk, such as strengthening risk management, applying internal limits, strengthening the level of provisions and reserves, and improving internal controls, must also be considered. Furthermore, capital should not be regarded as a substitute for addressing fundamentally inadequate control or risk management processes. There are three main areas that is particularly suited to treatment under this process: risks considered under minimum capital requirements which are not fully captured it (e.g. credit concentration risk); those factors not taken into account by the minimum capital requirements (e.g. business and strategic risk); and factors external to the bank (e.g. business cycle effects). In order to achieve the objectives of the supervisory review process, this process has been broadly divided into three parts: a. Internal Capital Adequacy Assessment Process (ICAAP) b. Supervisory Review c. Supervisory Response

6.2 INTERNAL CAPITAL ADEQUACY ASSESSMENT PROCESS: The internal capital adequacy assessment process (ICAAP) is a comprehensive process which requires board and senior management oversight, monitoring, reporting and internal control reviews at regular intervals to ensure the alignment of regulatory capital requirement with the true risk profile of the bank and thus ensure long-term safety and soundness of the bank. The key components of an effective ICAAP are discussed below. a. Board and senior management oversight

Bank management is responsible for understanding the nature and level of risk being taken by the bank and how this risk relates to adequate capital levels. It is also responsible for ensuring that the formality and sophistication of the risk management processes is commensurate with the complexity of its operations. A sound risk management process, thus, is the foundation for an effective assessment of the adequacy of a bank’s capital position. The board of directors of the bank are responsible for setting the bank’s tolerance for risks. The board should also ensure that management establishes a mechanism for assessing various risks; develops a system to relate these risks to the bank’s capital level and sets up a method for monitoring compliance with internal policies. It is equally important that the board instills strong internal controls and thereby an effective control environment through adoption of written policies and procedures and ensures that the policies and procedures are effectively communicated throughout the bank. The analysis of a bank’s current and future capital requirements in relation to its strategic objectives is a vital element of the strategic planning process. The strategic plan should clearly outline the bank’s capital needs, anticipated capital expenditures, desirable capital level, and external capital sources. Senior management and the board should view capital planning as a crucial element in being able to achieve its desired strategic objectives.

b. Sound capital assessment Another crucial component of an effective ICAAP is the assessment of capital. In order to be able to make a sound capital assessment the bank should, at minimum, have the following: • Policies and procedures designed to ensure that the bank identifies, measures, and reports all

material risks; • A process that relates capital to the level of risk; • A process that states capital adequacy goals with respect to risk, taking account of the bank’s

strategic focus and business plan; and • A process of internal control, reviews and audit to ensure the integrity of the overall management

process. c. Comprehensive assessment of risks

All material risks faced by the bank should be addressed in the capital assessment process. Nepal Rastra Bank recognizes that not all risks can be measured precisely. However, bank should develop a process to estimate risks with reasonable certainties. In order to make a comprehensive assessment of risks, the process should, at minimum, address the following forms of risk. 1. Credit risk: Banks should have methodologies that enable them to assess the credit risk involved

in exposures to individual borrowers or counterparties as well as at the portfolio level. The credit review assessment of capital adequacy, at a minimum, should cover risk rating systems, portfolio analysis/aggregation, large exposures and risk concentrations.

Internal risk ratings are an important tool in monitoring credit risk. Internal risk ratings should be adequate to support the identification and measurement of risk from all credit exposures, and

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should be integrated into an institution’s overall analysis of credit risk and capital adequacy. The ratings system should provide detailed ratings for all assets, not only for problem assets.

2. Credit concentration risk: Risk concentrations are arguably the single most important cause of major problems in banks. A risk concentration is any single exposure or group of exposures with the potential to produce losses large enough (relative to a bank’s capital, total assets, or overall risk level) to threaten a bank’s health or ability to maintain its core operations.

Lending being the primary activity of most banks, credit risk concentrations are often the most material risk concentrations within a bank. However, risk concentrations can arise in a bank’s assets, liabilities, or off-balance sheet items, through the execution or processing of transactions (either product or service), or through a combination of exposures across these broad categories. Credit risk concentrations are based on common or correlated risk factors, which, in times of stress, have an adverse effect on the creditworthiness of each of the individual counterparties making up the concentration.

Such credit concentrations are not addressed in the minimum capital requirements for credit risk. Thus, Banks should have in place effective internal policies, systems and controls to identify, measure, monitor, and control their credit risk concentrations. Banks should explicitly consider the extent of their credit risk concentrations in their assessment of capital adequacy under review process. These policies should cover the different forms of credit risk concentrations to which a bank may be exposed to. Such concentrations include but are not limited to: • Significant exposures to an individual counterparty or group of related counterparty. Banks

might also establish an aggregate limit for the management and control of all of its large exposures as a group;

• Credit exposures to counterparties in the same economic sector or geographic region; • Credit exposures to counterparties whose financial performance is dependent on the same

activity or commodity; and • Indirect credit exposures arising from a bank’s CRM activities (e.g. exposure to a similar type

of collateral or credit protection provided by a single counterparty or same collateral in cases of multiple banking).

A bank’s framework for managing credit risk concentrations should be clearly documented and should include a definition of the credit risk concentrations relevant to the bank and how these concentrations and their corresponding limits are calculated. Limits should be defined in relation to a bank’s capital, total assets or, where adequate measures exist, its overall risk level. A bank’s management should conduct periodic stress tests of its major credit risk concentrations and review the results of those tests to identify and respond to potential changes in market conditions that could adversely impact the bank’s performance.

3. Operational risk: The failure to properly manage operational risk can result in a misstatement of an institution’s risk/return profile and expose the institution to significant losses. Gross income, used in the Basic Indicator Approach is only a proxy for the scale of operational risk exposure of a bank and can in some cases underestimate the need for capital. Thus, Banks should develop a framework for managing operational risk and evaluate the adequacy of capital as prescribed by this framework. The framework should cover the bank’s appetite and tolerance for operational risk, as specified through the policies for managing this risk, including the extent and manner in which operational risk is transferred outside the bank. It should also include policies outlining the bank’s approach to identifying, assessing, monitoring and controlling/mitigating the risk.

4. Market risk: The prescribed approach for the computation of capital charge for market risk is very simple and thus may not be directly aligned with the magnitude of risk. Likewise, the approach only incorporates risks arising out of adverse movements in exchange rates while ignoring other forms of risks like interest rate risk and equity risks. Thus, banks should develop a framework that addresses these various forms of risk and at the same time perform stress tests to evaluate the adequacy of capital.

The use of internal models by the bank for the measurement of market risk is highly encouraged. Wherever bank's make use of internal models for computation of capital charge for market risks, the bank management should ensure the adequacy and completeness of the system regardless of the type and level of complexity of the measurement system as the quality and reliability of the measurement system is largely dependent on the quality of the data and various assumptions used in the model.

5. Liquidity risk: Liquidity is crucial to the ongoing viability of any financial institution. The capital positions can have a telling effect on institution’s ability to obtain liquidity, especially in a crisis. Each bank must have adequate systems for measuring, monitoring and controlling liquidity risk. Banks should evaluate the adequacy of capital given their own liquidity profile and the liquidity of the markets in which they operate. Banks are also encouraged to make use of stress testing to determine their liquidity needs and the adequacy of capital.

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6. Other risks: Although the ‘other’ risks, such as reputational and strategic risk, are not easily measurable, banks are expected to take these into consideration as well while deciding on the level of capital.

d. Monitoring and reporting The bank should establish an adequate system for monitoring and reporting risk exposures and assessing how the bank’s changing risk profile affects the need for capital. The bank’s senior management or board of directors should, on a regular basis, receive reports on the bank’s risk profile and capital needs. These reports should allow senior management to: • Evaluate the level and trend of material risks and their effect on capital levels; • Evaluate the sensitivity and reasonableness of key assumptions used in the capital assessment

measurement system; • Determine that the bank holds sufficient capital against the various risks and is in compliance with

established capital adequacy goals; and • Assess its future capital requirements based on the bank’s reported risk profile and make necessary

adjustments to the bank’s strategic plan accordingly. e. Internal control review

The bank’s internal control structure is essential to a sound capital assessment process. Effective control of the capital assessment process includes an independent review and, where appropriate, the involvement of internal or external audits. The bank’s board of directors has a responsibility to ensure that management establishes a system for assessing the various risks, develops a system to relate risk to the bank’s capital level, and establishes a method for monitoring compliance with internal policies. The board should regularly verify whether its system of internal controls is adequate to ensure well-ordered and prudent conduct of business. The bank should conduct periodic reviews of its risk management process to ensure its integrity, accuracy, and reasonableness. Key areas that should be reviewed include: • Appropriateness of the bank’s capital assessment process given the nature, scope and complexity of

its activities; • Identification of large exposures and risk concentrations; • Accuracy and completeness of data inputs into the bank’s assessment process; • Reasonableness and validity of scenarios used in the assessment process; and • Stress testing and analysis of assumptions and inputs.

6.3 SUPERVISORY REVIEW: Nepal Rastra Bank shall regularly review the process by which a bank assesses its capital adequacy, risk positions, resulting capital levels, and quality of capital held by a bank. Supervisors shall also evaluate the degree to which a bank has in place a sound internal process to assess capital adequacy. The emphasis of the review should be on the quality of the bank’s risk management and controls and should not result in supervisors functioning as bank management. The periodic review can involve any or a combination of: • On-site examinations or inspections; • Off-site review; • Discussions with bank management; • Review of work done by external auditors (provided it is adequately focused on the necessary capital

issues); and • Periodic reporting. Some of the key areas which will be reviewed during the supervisory review process are discussed hereunder a. Review of adequacy of risk assessment

NRB shall assess the degree to which internal targets and processes incorporate the full range of material risks faced by the bank. Supervisors shall also review the adequacy of risk measures used in assessing internal capital adequacy and the extent to which these risk measures are also used operationally in setting limits, evaluating business line performance, and evaluating and controlling risks more generally. Supervisors shall consider the results of sensitivity analyses and stress tests conducted by the institution and how these results relate to capital plans.

b. Assessment of capital adequacy NRB shall review the bank’s processes to determine that: • Target levels of capital chosen are comprehensive and relevant to the current operating environment; • These levels are properly monitored and reviewed by senior management; and • The composition of capital is appropriate for the nature and scale of the bank’s business.

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NRB shall also consider the extent to which the bank has provided for unexpected events in setting its capital levels. This analysis should cover a wide range of external conditions and scenarios, and the sophistication of techniques and stress tests used should be commensurate with the bank’s activities.

c. Assessment of the control environment NRB shall consider the quality of the bank’s management information reporting and systems, the manner in which business risks and activities are aggregated, and management’s record in responding to emerging or changing risks. In all instances, the capital level at an individual bank should be determined according to the bank’s risk profile and adequacy of its risk management process and internal controls. External factors such as business cycle effects and the macroeconomic environment should also be considered.

d. Supervisory review of compliance with minimum standards In order to obtain relief as per this framework banks are required to observe number of requirements,

including risk management standards and disclosures. In particular, banks will be required to disclose features of their internal methodologies used in calculating minimum capital requirements. As part of the supervisory review process, supervisors must ensure that these conditions are being met on an ongoing basis. Likewise, the supervisors must ensure that qualifying criteria as specified in the framework are continuously being met as these criteria are developed as benchmarks that are aligned with bank management expectations for effective risk management and capital allocation.

e. Significance of risk transfer Securitization or credit sale agreements with recourse may be carried out for purposes other than credit

risk transfer (e.g. funding). Where this is the case, there might still be a limited transfer of credit risk. However, for an originating bank to achieve reductions in capital requirements, the risk transfer arising from a securitization or credit sale has to be deemed significant by the NRB. If the risk transfer is considered to be insufficient or non existent, NRB can require the application of a higher capital requirement or, alternatively, may deny a bank from obtaining any capital relief from the securitization or transfer agreements. Therefore, the capital relief that can be achieved will correspond to the amount of credit risk that is effectively transferred.

f. Credit Risk Mitigants In case when the eligibility requirements are not fulfilled, NRB will not consider Credit Risk Mitigants in

allocating capital. Similarly, CRM may give rise to residual risks, which may render the overall risk reduction less effective. Where, these risks are not adequately controlled by the bank, NRB may impose additional capital charges or take other appropriate supervisory actions.

g. Operational risk and Market Risk The framework prescribes simple approaches for allocating capital for operational and market risk which

may not be directly aligned with the volume and complexity of risk. Thus, the supervisor shall consider whether the capital requirements generated by the prescribed approaches gives a consistent picture of the individual bank's risk exposure in comparison with the peer group and the banking industry at large. Where NRB is convinced such is not the case, appropriate supervisory response is warranted.

h. Market Discipline The framework requires banks to disclose various key information about their business on a periodic

basis. It is imperative that the banks discharge their obligations under the disclosure requirements in order to be eligible to claim benefits of CRM. In line with the utmost significance of this requirement, the supervisor shall review the adequacy of the disclosures. As a part of this process itself, the supervisor shall regularly review the website of the banks and review the contents of the site. Wherever the review process identifies any shortcomings or non-compliances, appropriate supervisory response shall be initiated.

6.4 SUPERVISORY RESPONSE: Nepal Rastra Bank expects banks to operate above the minimum regulatory capital ratios. Wherever, NRB is not convinced about the risk management practices and the control environment, it has the authority to require banks to hold capital in excess of the minimum. a. Supervisory adjustments in risk weighted assets and capital

Having carried out the review process as described above, supervisors should take appropriate action if they are not satisfied with the results of the bank’s own risk assessment and capital allocation. In such a scenario, NRB shall be empowered to undertake any or combination of the following adjustments in the banks risk weighted assets and regulatory capital computations. 1. Shortfall in provisions made by the bank against adversely classified assets shall be deducted from

the Tier 1 capital. 2. The loans and facilities extended to Directors, Employees (other than loans given under Employee

rules), Shareholders holding more than 1% percent shares and related parties as well as loans, advances and facilities restricted by the prevailing rules and regulations shall be deducted from Tier 1 capital.

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3. In case the bank has provided loans and facilities in excess of its Single Obligor Limits, 10% of all such excess exposures shall be added to the risk weighted exposure for credit risk.

4. Where the bank has been involved in the sale of credit with recourse facility, 1% of the contract (sale) value shall be added to the risk weight for credit risk.

5. Where the banks do not have satisfactory Assets Liability Management policies and practices to effectively manage the market risks, an additional risk weight of 1% of Net Interest Income of immediate previous financial year shall be added to the risk weight for market risk.

6. Where the bank's net liquid asset to total deposit ratio is less than 20%, a risk weight of 1% (as given in the table below) of total deposit, for each percent or portion of percent shortfall in such ratio, is added to total of the Risk Weighted Exposures.

Net liquid asset to total deposit ratio A risk weight to be added to the Risk Weighted Exposures19% - less than 20% 1% of total deposit 18% - less than 19% 2% of total deposit 17% - less than 18% 3% of total deposit 16% - less than 17% 4% of total deposit 15% - less than 16% 5% of total deposit and so on.

For this purpose, liquid assets include cash and bank balances, money at call & short notice, placement upto 90 days and investment in government securities. Borrowings repayable upto 90 days is deducted from liquid assets to obtain net liquid assets. Note: Aforesaid Provision shall be effective from Falgun end 2066 BS.

7. Where the banks do not adopt sound practices for the management of operational risk, an additional capital charge of 2% to 5% of Gross Income of Immediate previous financial year shall be levied for operational risks.

8. Where the Gross Income determined for computation of capital charge of Operational Risk for all of the last three years is negative and where the banks themselves have not addressed the capital charge for operational risk, 5% of the total credit and investments net of specific provisions shall be the capital charge for operational risk.

New banks who have not completed an year of operation and hence whose gross income cannot be measured reliably and where the banks themselves have not addressed the capital charge for operational risk, shall also be required to compute their capital charge for operational risk vide the same approach as prescribed for banks with negative gross income. These banks may use the gross income approach from second year onwards. But, based on the reasonableness of the so computed capital charge for Operation Risk, during the first three years of operation, review process may require additional proportion of capital charge.

9. During the course of review, where the supervisor is not satisfied with the overall risk management policies and procedures of the bank, the total risk weighted exposures of the bank shall be increased up to 5%.

10. In case the bank has not achieved the desired level of disclosure requirements, the total risk weighted exposures of the bank shall be increased up to 3%.

11. Banks that do not meet the eligibility requirements to claim the benefit under credit risk mitigation techniques shall not be allowed the benefit of CRM.

b. Corrective Actions for Non-Compliances 1. The failure on part of the banks to meet the provisions of this framework shall be considered as a

violation of the NRB directives and shall attract stipulated actions. The nature of the enforcement action largely depends on degree of the capital adequacy of the bank. The trigger points and the prescribed action in case of non-compliance shall be as per the provisions of Prompt Corrective Action Byelaw 2064 propounded by Nepal Rastra Bank.

7. DISCLOSURE 7.1 GENERAL:

The purpose of disclosure requirements is to complement the minimum capital requirements and the review process by developing a set of disclosure requirements which will allow market participants to assess key pieces of information on the scope of application, capital, risk exposures, risk assessment processes, and hence the capital adequacy of the bank. It is believed that providing disclosures that are based on a common framework is an effective means of informing the market about a bank’s exposure to those risks and provides a consistent and comprehensive disclosure framework that enhances comparability. The importance of disclosure is more pronounced in cases of bank that rely on internal methodologies in assessing capital requirements.

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7.2 DISCLOSURE PRINCIPLES: Banks should have a formal disclosure policy approved by the Board of directors that addresses the bank’s approach for determining what disclosures it will make and the internal controls over the disclosure process. In addition, banks should implement a process for assessing the appropriateness of their disclosures, including validation and frequency. While deciding on the disclosure policy, the board should pay due attention to strike a balance between materiality and proprietary and confidential information. a. Materiality

Besides the minimum prescribed disclosure requirements, a bank should decide which additional disclosures are relevant for it based on the materiality concept. Information would be regarded as material if its omission or misstatement could change or influence the assessment or decision of a user relying on that information for the purpose of making economic decisions.

b. Proprietary and confidential information Proprietary information encompasses information (for example on products or systems), that if shared with competitors would render a bank’s investment in these products/systems less valuable, and hence would undermine its competitive position. Information about customers is often confidential, in that it is provided under the terms of a legal agreement or counterparty relationship. This has an impact on what banks should reveal in terms of information about their customer base, as well as details on their internal arrangements, for instance methodologies used, parameter estimates, data etc. The disclosure requirements set out below by NRB aims to strike an appropriate balance between the need for meaningful disclosure and the protection of proprietary and confidential information.

7.3 VALIDATION: The disclosures of the bank should be subjected to adequate validation. In addition, supplementary material (such as Management’s Discussion and Analysis) that is published should also be subjected to sufficient scrutiny (e.g. internal control assessments, etc.) to satisfy the validation issue. If material is not published under a validation regime, for instance in a stand alone report or as a section on a website, then management should ensure that appropriate verification of the information takes place, in accordance with the general disclosure principles.

7.4 DISCLOSURE REQUIREMENTS: Banks should at minimum, disclose the following information at the stipulated time intervals. At the same time, banks shall be free to disclose any other information they consider important for its stakeholders as and when they consider necessary, beyond the prescribed requirements. a. Banks should provide the following disclosures as at end of each financial year along with the annual

financial statements. 1. Capital structure and capital adequacy

o Tier 1 capital and a breakdown of its components; o Tier 2 capital and a breakdown of its components; o Detailed information about the Subordinated Term Debts with information on the outstanding

amount, maturity, amount raised during the year and amount eligible to be reckoned as capital funds.

o Deductions from capital; o Total qualifying capital; o Capital adequacy ratio; o Summary of the bank’s internal approach to assess the adequacy of its capital to support

current and future activities, if applicable; and o Summary of the terms, conditions and main features of all capital instruments, especially in

case of subordinated term debts including hybrid capital instruments. 2. Risk exposures

o Risk weighted exposures for Credit Risk, Market Risk and Operational Risk; o Risk Weighted Exposures under each of 11 categories of Credit Risk; o Total risk weighted exposure calculation table; o Amount of NPAs (both Gross and Net)

Restructure/Reschedule Loan Substandard Loan Doubtful Loan Loss Loan

o NPA ratios Gross NPA to gross advances Net NPA to net advances

o Movement of Non Performing Assets o Write off of Loans and Interest Suspense o Movements in Loan Loss Provisions and Interest Suspense o Details of additional Loan Loss Provisions

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o Segregation of investment portfolio into Held for trading, Held to maturity and Available for sale category

3. Risk Management Function o For each separate risk area (Credit, Market and Operational risk), banks must describe their

risk management objectives and policies, including: Strategies and processes; The structure and organization of the relevant risk management function; The scope and nature of risk reporting and/or measurement systems; and Policies for hedging and/or mitigating risk and strategies, and processes for monitoring

the continuing effectiveness of hedges/mitigants. o Types of eligible credit risk mitigants used and the benefits availed under CRM.

b. All commercial banks should make following disclosures on a quarterly basis on their respective websites. o Tier 1 capital and a breakdown of its components; o Tier 2 capital and a breakdown of its components; o Detailed information about the Subordinated Term Debts with information on the outstanding

amount, maturity, amount raised during the year and amount eligible to be reckoned as capital funds. o Deductions from capital; o Total qualifying capital; o Capital adequacy ratio; o Risk weighted exposures for Credit Risk, Market Risk and Operational Risk; o Risk Weighted Exposures under each of 11 categories of Credit Risk; o Total risk weighted exposure calculation table; o Amount of NPAs (both Gross and Net)

Restructure/Reschedule Loan Substandard Loan Doubtful Loan Loss Loan

o NPA ratios Gross NPA to gross advances Net NPA to net advances

o Movement of Non Performing Assets o Write off of Loans and Interest Suspense o Movements in Loan Loss Provisions and Interest Suspense o Details of Additional Loan Loss Provisions o Segregation of investment portfolio into Held for trading, Held to maturity and Available for sale

category o Summary of the bank’s internal approach to assess the adequacy of its capital to support current and

future activities, if applicable; and o Summary of the terms, conditions and main features of all capital instruments, especially in case of

subordinated term debts including hybrid capital instruments. c. Disclosure requirements under this framework should also be published in the respective websites of the

banks. Such disclosures of the banks should also be updated to reflect the capital adequacy position of the banks after the supervisory adjustments under the review process. Banks that do not host a website yet are required to make the necessary arrangements to host a website immediately.

d. Banks are required to report to NRB their capital adequacy computations, according to the format as specified in Annexure of this framework on a monthly basis within one month after the end of the month or as required by NRB from time to time. All such returns has to be validated by the internal auditor of the bank. If the monthly internal audit couldnot be carried out, it should be disclosed on the monthly returns. But, such returns at the end of the quarter must be submitted with the validation from the internal auditor of the bank.

Besides the returns specified above, a bank must inform NRB within 30 days of: 1. Any breach of the minimum capital adequacy requirements set out in this framework together with

an explanation of the reasons for the breach and the remedial measures it has taken to address those breaches.

2. Any concerns it has about its capital adequacy, along with proposed measures to address these concerns.

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

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FORM NO. 1 CAPITAL ADEQUACY TABLE

(Rs.In …..) 1. 1 Risk Weighted Exposures Current Period Previous Period a Risk Weighted Exposure for Credit Risk b Risk Weighted Exposure for Operational Risk c Risk Weighted Exposure for Market Risk Adjustments under Pillar II

Add: 3% of the total RWE due to non compliance to Disclosure

Requirement (6.4 a 10) Add: ….% of the total deposit due to insufficient Liquid Assets(6.4 a 6) Total Risk Weighted Exposures (After Bank's adjustments of Pillar II) 1.2 CAPITAL Current Period Previous Period

Core Capital (Tier 1) a Paid up Equity Share Capital b Irredeemable Non-cumulative preference shares c Share Premium d Proposed Bonus Equity Shares e Statutory General Reserves f Retained Earnings g Un-audited current year cumulative profit/(Loss) h Capital Redemption Reserve i Capital Adjustment Reserve j Dividend Equalization Reserves K Deferred Tax Reserve l Other Free Reserve m Less: Goodwill n Less: Fictitious Assets o Less: Investment in equity in licensed Financial Institutions p Less: Investment in equity of institutions with financial interests q Less: Investment in equity of institutions in excess of limits r Less: Investments arising out of underwriting commitments s Less: Reciprocal crossholdings t Less: Purchase of land & building in excess of limit & unutilized u Less: Other Deductions Adjustments under Pillar II Less: Shortfall in Provision (6.4 a 1)

Less: Loans and Facilities extended to Related Parties and Restricted lending (6.4 a 2)

Supplementary Capital (Tier 2) 0 0 a Cumulative and/or Redeemable Preference Share b Subordinated Term Debt c Hybrid Capital Instruments d General loan loss provision e Exchange Equalization Reserve f Investment Adjustment Reserve g Assets Revaluation Reserve h Other Reserves Total Capital Fund (Tier I and Tier II) 0 0 1.3 CAPITAL ADEQUACY RATIOS Current Period Previous Period

Tier 1 Capital to Total Risk Weighted Exposures (After Bank's adjustments of Pillar II) Tier 1 and Tier 2 Capital to Total Risk Weighted Exposures(After Bank's adjustments of Pillar II)

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FORM NO. 2: RISK WEIGHTED EXPOSURE FOR CREDIT RISK

(Rs.In …..)

A. Balance Sheet Exposures Book Value

Specific Provision

Eligible CRM Net Value Risk

Weight Risk Weighted

Exposures a b c d=a-b-c e f=d*e

Cash Balance 0 0 0 0% 0 Balance With Nepal Rastra Bank 0 0 0 0% 0 Gold 0 0 0 0% 0 Investment in Nepalese Government Securities 0 0 0 0% 0 All Claims on Government of Nepal 0 0 0 0% 0 Investment in Nepal Rastra Bank securities 0 0 0 0% 0 All claims on Nepal Rastra Bank 0 0 0 0% 0 Claims on Foreign Government and Central Bank (ECA 0-1) 0 0 0 0% 0 Claims on Foreign Government and Central Bank (ECA -2) 0 0 0 0 20% 0 Claims on Foreign Government and Central Bank (ECA -3) 0 0 0 0 50% 0 Claims on Foreign Government and Central Bank (ECA-4-6) 0 0 0 0 100% 0 Claims on Foreign Government and Central Bank (ECA -7) 0 0 0 0 150% 0

Claims On BIS, IMF, ECB, EC and on Multilateral Development Banks (MDB's) recognized by the framework 0 0 0 0% 0

Claims on Other Multilateral Development Banks 0 0 0 0 100% 0

Claims on Public Sector Entity (ECA 0-1) 0 0 0 0 20% 0

Claims on Public Sector Entity (ECA 2) 0 0 0 0 50% 0

Claims on Public Sector Entity (ECA 3-6) 0 0 0 0 100% 0

Claims on Public Sector Entity (ECA 7) 0 0 0 0 150% 0

Claims on domestic banks that meet capital adequacy requirements 0 0 0 0 20% 0

Claims on domestic banks that do not meet capital adequacy requirements 0 0 0 0 100% 0

Claims on foreign bank (ECA Rating 0-1) 0 0 0 0 20% 0 Claims on foreign bank (ECA Rating 2) 0 0 0 0 50% 0 Claims on foreign bank (ECA Rating 3-6) 0 0 0 0 100% 0 Claims on foreign bank (ECA Rating 7) 0 0 0 0 150% 0 Claims on foreign bank incorporated in SAARC region operating with a buffer of 1% above their respective regulatory capital requirement

0 0 0 0 20% 0

Claims on Domestic Corporates 0 0 0 0 100% 0 Claims on Foreign Corporates (ECA 0-1) 0 0 0 0 20% 0 Claims on Foreign Corporates (ECA 2) 0 0 0 0 50% 0 Claims on Foreign Corporates (ECA 3-6) 0 0 0 0 100% 0 Claims on Foreign Corporates (ECA 7) 0 0 0 0 150% 0 Regulatory Retail Portfolio (Not Overdue) 0 0 0 0 75% 0

Claims fulfilling all criterion of regulatory retail except granularity 0 0 0 0 100% 0

Claims secured by residential properties 0 0 0 0 60% 0 Claims not fully secured by residential properties 0 0 0 0 150% 0 Claims secured by residential properties (Overdue) 0 0 0 0 100% 0 Claims secured by Commercial real estate 0 0 0 0 100% 0 Past due claims (except for claim secured by residential properties) 0 0 0 0 150% 0

High Risk claims 0 0 0 0 150% 0 Investments in equity and other capital instruments of institutions listed in the stock exchange 0 0 0 0 100% 0

Investments in equity and other capital instruments of institutions not listed in the stock exchange 0 0 0 0 150% 0

Staff loan secured by residential property 0 0 0 0 60% 0 Interest Receivable/claim on government securities 0 0 0 0 0% 0 Cash in transit and other cash items in the process of collection 0 0 0 0 20% 0

Other Assets (as per attachment) 0 0 0 0 100% 0

TOTAL 0 0 0 0 0

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B. Off Balance Sheet Exposures

Gross Book Value

Specific Provision

Eligible CRM Net Value Risk

Weight Risk Weighted

Exposures

a b c d=a-b-c e f=d*e Revocable Commitments 0 0 0 0% 0

Bills Under Collection 0 0 0 0% 0 Forward Exchange Contract Liabilities 0 0 0 0 10% 0 LC Commitments With Original Maturity Upto 6 months 0 0 0 0 20% 0

domestic counterparty foreign counterparty (ECA Rating 0-1) 0 0 0 0 20% 0 foreign counterparty (ECA Rating 2) 0 0 0 0 50% 0 foreign counterparty (ECA Rating 3-6) 0 0 0 0 100% 0 foreign counterparty (ECA Rating 7) 0 0 0 0 150% 0

LC Commitments With Original Maturity Over 6 months 0 0 0 0 50% 0


Bid Bond, Performance Bond and Counter guarantee 0 0 0 0 50% 0


Underwriting commitments 0 0 0 0 50% 0 Lending of Bank's Securities or Posting of Securities as collateral 0 0 0 0 100% 0

Repurchase Agreements, Assets sale with recourse 0 0 0 0 100% 0 Advance Payment Guarantee 0 0 0 0 100% 0 Financial Guarantee 0 0 0 0 100% 0 Acceptances and Endorsements 0 0 0 0 100% 0 Unpaid portion of Partly paid shares and Securities 0 0 0 0 100% 0 Irrevocable Credit commitments (short term) 0 0 0 0 20% 0 Irrevocable Credit commitments (long term) 0 0 0 0 50% 0 Claims on foreign bank incorporated in SAARC region operating with a buffer of 1% above their respective regulatory capital requirement

0 0 0 0 20% 0

Other Contingent Liabilities 0 0 0 0 100% 0 Unpaid Guarantee Claims 0 0 0 0 200% 0 TOTAL 0 0 0 0 0 Total RWE for credit Risk Before Adjustment (A) +(B) 0 0 0 0 0

Adjustments under Pillar II

Add: 10% of the loan and facilities in excess of Single Obligor Limits(6.4 a 3) 0

Add: 1% of the contract(sale) value in case of the sale of credit with recourse (6.4 a 4)

Total RWE for credit Risk (After Bank's adjustments of Pillar II)

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FORM NO.3 ELIGIBLE CREDIT RISK MITIGANTS Credit exposures Deposits

with Bank

Deposits with other banks/FI

Gold Govt.& NRB

Securities

G'tee of Govt. of Nepal

Sec/G'tee of Other

Sovereigns

G'tee of domestic

banks

G'tee of MDBs

Sec/G'tee of Foreign

Banks

Total

(a) (b) (c) (d) (e) (f) (g) (h) (i) Balance Sheet Exposures

Claims on Foreign government and Central Bank (ECA -2)

0


0

Claims on Foreign government and Central Bank (ECA-4-6)

0


0

Claims on Other Multilateral Development Banks 0

Claims on Public Sector Entity (ECA 0-1) 0

Claims on Public Sector Entity (ECA 2) 0

Claims on Public Sector Entity (ECA 3-6) 0

Claims on Public Sector Entity (ECA 7) 0

Claims on domestic banks that meet capital adequacy requirements

0

Claims on domestic banks that do not meet capital adequacy requirements

0

Claims on foreign bank (ECA Rating 0-1) 0

Claims on foreign bank (ECA Rating 2) 0

Claims on foreign bank (ECA Rating 3-6) 0

Claims on foreign bank (ECA Rating 7) 0 Claims on foreign bank incorporated in SAARC region operating with a buffer of 1% above their respective regulatory capital requirement

Claims on Domestic Corporates 0

Claims on Foreign Corporates (ECA 0-1) 0

Claims on Foreign Corporates (ECA 2) 0

Claims on Foreign Corporates (ECA 3-6) 0

Claims on Foreign Corporates (ECA 7) 0

Regulatory Retail Portfolio (Not Overdue) 0

Claims fulfilling all criterion of regulatory retail except granularity

0

Claims secured by residential properties 0

Claims not fully secured by residential properties 0

Claims secured by residential properties (Overdue)

0

Claims secured by Commercial real estate 0 Past due claims (except for claim secured by residential properties)

0

High Risk claims 0

Investments in equity and other capital instruments of institutions listed in the stock exchange

0

Investments in equity and other capital instruments of institutions not listed in the stock exchange

0

Other Assets (as per attachment)

Total 0

31

Credit exposures Deposits with Bank

Deposits with other banks/FI

Gold Govt.& NRB

Securities

G'tee of Govt. of Nepal

Sec/G'tee of Other

Sovereigns

G'tee of domestic

banks

G'tee of MDBs

Sec/G'tee of Foreign

Banks

Total

(a) (b) (c) (d) (e) (f) (g) (h) (i) Off Balance Sheet Exposures Forward Exchange Contract Liabilities

LC Commitments With Original Maturity Upto 6 months domestic counterparty

0

foreign counterparty (ECA Rating 0-1) 0

foreign counterparty (ECA Rating 2) 0



LC Commitments With Original Maturity Over 6 months domestic counterparty

0




foreign counterparty (ECA Rating 7) 0 Bid Bond, Performance Bond and Counter guarantee domestic counterparty

0





Underwriting commitments 0 Lending of Bank's Securities or Posting of Securities as collateral

0

Repurchase Agreements, Assets sale with recourse

0

Advance Payment Guarantee 0

Financial Guarantee 0

Acceptances and Endorsements 0

Unpaid portion of Partly paid shares and Securities

0

Irrevocable Credit commitments (Short Term) 0

Irrevocable Credit commitments (Long Term)

Other Contingent Liabilities 0

Total

Grand Total

32

FORM NO.4 EXHIBIT OF CLAIMS WITH CREDIT RISK MITIGANTS (Rs.In …………….)

S.N. Counterparty Category Facility Outstanding Eligible CRM Nature Gross Amount Haircut Net Amount

FORM NO.5 OTHER ASSETS S.No. Assets Gross Amount Specific

Provision Net Balance

1 Cash and Cash Items in Transit 0 2 Miscellaneous Expenditure not written off 0 3 Fixed Assets 0 4 Interest Receivable on Other Investment 0 5 Interest Receivable on Loan 0 6 Non Banking Assets 0 7 Reconciliation Account 0 8 Draft Paid Without Notice 0 9 Sundry Debtors 0 10 Advance payment and Deposits 0 11 Staff Loan and Advance 0 12 Stationery 0 13 Other 0

TOTAL 0 0 0

FORM NO. 6: RISK WEIGHTED EXPOSURE FOR OPERATIONAL RISK Particulars FY ...... FY ...... FY ...... Net Interest Income Commission and Discount Income Other Operating Income Exchange Fluctuation Income Addition/Deduction in Interest Suspense during the period Gross income (a) Alfa (b) 15% 15% 15% Fixed Percentage of Gross Income [c=(a×b)] Capital Requirement for operational risk (d) (average of c)

Risk Weight (reciprocal of capital requirement of 10%) in times (e) 10 Equivalent Risk Weight Exposure [f=(d×e)] PILLAR-II ADJUSTMENTS If Gross Income for all the last three years is negative(6.4 a 8) Total Credit and Investment (net of Specific Provision) Capital Requirement for operational risk (5%) Risk Weight (reciprocal of capital requirement of 10%) in times 10 Equivalent Risk Weight Exposure [g] Equivalent Risk Weight Exposure [h=f+g)]

33

FORM NO.7 RISK WEIGHTED EXPOSURE FOR MARKET RISK S.No. Currency Open Position (FCY) Open Position (NPR) Relevant Open Position

1 INR

2 USD

3 GBP

4 EURO

5 THB

6 CHF

7 ......

8 .......

9 ....... Total Open Position (a) Fixed Percentage (b) 5% Capital Charge for Market Risk [c=(a×b)] Risk Weight (reciprocal of capital requirement of 10%) in times (d) Equivalent Risk Weight Exposure [e=(c×d)]

FORM NO. 8 NET LIQUID ASSETS TO TOTAL DEPOSIT RATIO (Rs.In …..)

Particulars Amount Total Deposit and Borrowing (A) Total Deposit(as per NRB Ni.Fa. 9.1) Total Borrowing(as per NRB Ni.Fa. 9.1) Liquid Assets (B) Cash(9.1) Bank Balance(9.1) Money at call and short notice (9.1) Investment in government Securities(9.1) Placement upto 90 days Borrowings payable upto 90 days ( C ) Net Liquid Assets (D)=(B-C) Net Liquid Assets to Total Deposit Shortfall in Ratio Amount to be added to Risk Weighted Exposures

34



O=k|f=lgb]{zg g+= @÷)&) ljifo M shf{÷;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf]Ohfhtkqk|fKt ;+:yfn] ug'{ kg]{ shf{ ;fk6sf] juL{s/0f / ;f]sf] ;+efljt gf]S;fgLdf sfod ug'{ kg]{ Joj:yf ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf]] lgb]{zg hf/L ul/Psf] 5 . != shf{ ;fk6sf] juL{s/0f

Ohfhtkqk|fKt ;+:yfn] k|jfx u/]sf] shf{÷;fk6sf] ;fFjf jf Aofh e'StfgL x'g' kg]{ efsf gf3]sf] cjlwsf cfwf/df ;Dk"0f{ shf{ ;fk6nfO{ b]xfo jdf]lhd juL{s/0f ug'{ kg]{5 . -s_ c;n (Pass) M efsf ggf3]sf / # dlxgf;Dd efsf gf3]sf shf{÷;fk6 . -v_ sd;n (Sub-standard) M # dlxgfb]lv a9Ldf ^ dlxgf;Dd efsf gf3]sf shf{÷;fk6 . -u_ z+sf:kb (Doubtful) M ^ dlxgfb]lv a9Ldf ! jif{;Dd efsf gf3]sf shf{÷;fk6 . -3_ v/fj (Loss) M ! jif{eGbf a9L cjlwn] efsf gf3]sf shf{÷;fk6 . c;n shf{nfO{ æ;ls|o shf{Æ (Performing Loan) / k'g/tflnsLs/0f÷k'g/;+/rgf u/]sf, sd;n, z+sf:kb tyf v/fa shf{nfO{ ælgis[o shf{Æ (Non-performing Loan) egL kl/efiff ul/Psf] 5 .

@= c;n shf{ ;DaGwL yk Joj:yf != b]xfosf shf{x?nfO{ c;n shf{df ;dfj]z ug{ ;lsg] 5 M -s_ ;'grfFbLsf] lwtf]df uPsf shf{ tyf ;fk6x?, -v_ d'2lt /l;bsf] lwtf]df uPsf shf{ tyf ;fk6x?, -u_ g]kfn ;/sf/sf] ;'/If0fkq tyf g]kfn /fi6« a}+s C0fkqsf] lwtf]df uPsf shf{ tyf ;fk6

t/, cltl/Qm lwtf] ;'/If0f jfkt d'2lt /l;b jf g]kfn ;/sf/sf] ;'/If0fkq jf g]kfn /fi6« a}+s C0fkq lwtf] /fvL shf{ k|jfx u/]df To:tf shf{ tyf ;fk6x?nfO{ eg] a'Fbf g+= ! df pNn]lvt lgb]{zg adf]lhd g} juL{s/0f ug'{ kg]{5 .

@= a9Ldf Ps jif{;Dd e'StfgL cjlw ePsf] rfn" k"FhL shf{nfO{ dfq gjLs/0f ubf{ c;n shf{df ;dfj]z ug{ ;lsg] 5 . rfn' k"FhL k|s[ltsf shf{x?df k|fKt x'g' kg]{ Aofh lgoldt gePsf] cj:yfdf To:tf] shf{nfO{ Aofh jSof}tf cjlwsf] cfwf/df juL{s/0f ug'{ kg]{5 .

#= v/fj shf{ ;DaGwL yk Joj:yf efsf gf3]sf] jf ggf3]sf] s'g} klg shf{df b]xfosf] s'g} s}lkmot b]lvPdf To:tf] shf{ tyf ;fk6nfO{ v/fj shf{df juL{s/0f ug'{ kg]{5 M– -s_ ;'/If0fsf] ahf/ d"Non] shf{sf] ;'/If0f x'g g;Sg] ePdf, -v_ C0fL 6f6 kN6]df jf 6f6 kN6]sf] 3f]if0ff ePdf, -u_ C0fL x/fPdf jf ufoj ePdf, -3_ k|lttkq, hdfgt tyf cGo ;Defljt bfloTjx? kmf];{ nf]g -Force Loan_ sf] ?kdf sf]ifdf cfwfl/t

shf{df kl/0ft ePsf] cj:yfdf To;/L shf{df kl/0ft ePsf] ldltn] gAa] lbg;Dd c;'nL gePdf, -ª_ vl/b jf l8:sfpG6 u/]sf] ljN;sf] e'QmfgL ldlt -due date_ n] gAa] lbg;Dd c;'nL gePdf, -r_ shf{ b'?kof]u ePdf, -5_ shf{ c;'n x'g g;sL lnnfdL k|lqmof z'? ePsf] 5 dlxgf gf3]df jf c;'nL k|lqmof cGtu{t

cbfntdf d'2f rln/x]sf] cj:yfdf, -h_ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf /x]sf C0fLnfO{ shf{ k|bfg u/]sf] cj:yfdf, -em_ kl/of]hgf÷Joj;fo ;+rfng x'g] cj:yf g/x]df, kl/of]hgf jf Joj;fo ;~rfngdf gePdf, -`_ Credit Card shf{ efsf gf3]sf] ldltn] gAa] lbg leq ckn]vg gePdf, -6_ l6=cf/=shf{ (Trust Receipt Loan) e'QmfgL ug]{ k|of]hgsf] nflu k|lttkq vf]Nbfsf avt pNn]v

gul/Psf] cGo s'g} gofF shf{ :jLs[t u/L k|jfx ePdf .

35

-7_ s'g} JolQm÷kmd{÷sDkgLsf] gfddf /x]sf] shf{ csf]{ JolQm÷kmd{÷sDkgLn] pkef]u u/]sf] cj:yfdf t/ Pp6} ;d"xdf kg]{ kmd{÷sDkgLsf] xsdf s'n ;Ldf sfod ug{ afwf k'Ug] 5}g .

l6Kk0fL M of] lgb]{zgsf] v08 -r_ sf] k|of]hgsf] nflu æb'?kof]uÆ eGgfn] k|of]hg v'nfO{ lnPsf] shf{ /sd ;DjlGwt k|of]hgdf k|of]u gu/]sf], kl/of]hgf ;~rfngdf g/x]sf], ;DjlGwt kl/of]hgf÷Joj;foaf6 cflh{t /sd C0f ltg{df gnufO{ cGo sfo{df k|of]u u/]sf], lg/LIf0f tyf ;'kl/j]If0fsf] qmddf ;'kl/j]Ifs, n]vf k/LIf0fsf] qmddf n]vfk/LIfsaf6 b'?kof]u ePsf] k|dfl0ft ePdf shf{ tyf ;'ljwfsf] b'?kof]u u/]sf] ;Demg' k5{ .

$= cfjlws shf{ ;DaGwL yk Joj:yf -!_ ls:tfaGbLdf k|jfx ul/Psf cfjlws shf{x? (Term Loan) sf] xsdf ;fFjfsf] ls:tfn] efsf gf3]df

;Dk"0f{ jSof}tf shf{ /sdnfO{ g} ls:Tff /sdsf] efsf gf3]sf] cjlwsf] cfwf/df juL{s/0f ug'{ kg]{5 . t/, clwljsif{ (Overdraft) sf] sf/f]jf/ ug]{ ;'ljwf gkfPsf Ohfhtkqk|fKt ;+:yfx?n] k|bfg u/]sf] cfjlws shf{sf] xsdf b]xfo adf]lhd shf{ gf]S;fgL Joj:yf sfod ug'{kg]{ 5 . -s_ ls:tf /sdn] ! jif{eGbf sd cjlwn] efsf gf3]sf] cj:yfdf To:tf] ls:tf /sdnfO{ dfq

v/fj shf{df juL{s/0f u/L shf{ gf]S;fgL Joj:yf sfod ug'{kg]{ 5 . t/, Ohfhtkqk|fKt ;+:yfn] ;Dk"0f{ shf{ /sdnfO{ g} v/fj shf{df juL{s/0f ug{ rfx]df of] Joj:yfn] jfwf k'u]sf] dflgg] 5}g .

-v_ ls:tf /sdn] ! jif{eGbf j9L cjlwn] efsf gf3]sf] cj:yfdf ;Dk"0f{ shf{ /sdnfO{ g} v/fj shf{df juL{s/0f u/L shf{ gf]S;fgL Joj:yf sfod ug'{kg]{ 5 .

-@_ hnljB't kl/of]hgf, ljB't k|;f/0f nfOg -Transmission Line_ / s]jnsf/ lgdf{0f kl/of]hgf shf{sf] xsdf s'g} ls:tfn] efsf gf3]df () lbg;Dd c;n shf{sf] ?kdf ! k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 / () lbgeGbf a9Ln] efsf gf3]df To:tf] ls:tf /sdnfO{ v/fj ju{df juL{s/0f u/L ls:tfsf] ztk|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .

l6Kk0fLM o; bkmfsf] k|of]hgsf nflu æcfjlws shf{Æ eGgfn] Ps jif{eGbf a9L e'QmfgL cjlw sfod u/L k|jfx ul/Psf] shf{ ;fk6nfO{ ;Demg' kb{5 .

%= ;'grfFbL shf{ ;DaGwL yk Joj:yf Ohfhtkqk|fKt ;+:yfx?n] b]xfosf Joj:yf tyf zt{x? k"/f u/L ;'grfFbL lwtf] /fvL shf{ k|bfg ug{ ;Sg]] 5g\ M– -s_ ;+:yfsf] shf{ gLlt÷ljlgodfjnLdf ;'grfFbL lwtf] lnO{ shf{ k|bfg ug{] Joj:yf pNn]v ePsf] x'g' kg]{, -v_ ;+:yfn] ;'grfFbLsf] shf{ sf/f]jf/ ug{' cufj} cfjZos ;'/Iff Joj:yf, ;'/If0fsf] d"Nofª\sg Joj:yf,

9's'6L jLdf tyf hfFrsL ;DjGwL Joj:yf u/]sf] x'g' kg]{, -u_ ljQLo ;+:yfsf] nflu ;'grfFbL shf{ pkof]uL / d'gfkmfbfos eP÷gePsf] af/] jflif{s?kdf cWoog

u/L ;~rfns ;ldltaf6 jflif{s cg'udg x'g' kg]{ . ^= cf]e/8«fˆ6 ;Ldf gf£g] u/L ;fFjf tyf Aofh c;'npk/ ug{ gkfOg]

cf]e/8«fˆ6 ;Ldf gf£g] u/L u|fxssf] rNtL vftfaf6 cf]e/8«g (Overdrawn) u/L shf{sf] ;fFjf tyf Aofh c;'npk/ ug{ kfOg] 5}g . t/, o; Joj:yfn] u|fxssf] vftfdf /x]sf] df}Hbft vr{ u/L ;fFjf tyf Aofh c;'npk/ ug{ aGb]h nufPsf] dflgg] 5}g . u|fxssf] vftf vr{ u/L ;fFjf tyf Aofh c;'npk/ ubf{ vftf cf]e/8«g (Overdrawn) eO{ lx;fj /fkm;fkm gePsf] v08df o;/L c;'npk/ gePsf shf{x?df cf]e/8«g u/]sf] ;fFjf /sd ;d]t aSof}tf shf{ /sddf ;dfj]z u/L To:tf shf{x? h'g ju{df kg]{ xf] ;f] eGbf Ps tx d'lgsf] ju{df ;dfj]z ug'{ kg]{5 . vftf vr{ ubf{ u|fxsnfO{ k|bfg ul/Psf] ;Ldf g3fP/ cf]e/8«g (Overdrawn) ug{ kfOg] 5}g .

&= u|]; cjlw ;DaGwL Joj:yf Ohfhtkqk|fKt ;+:yfx?n] cfjlws shf{ k|bfg ubf{ ;dfGotof Ps jif{eGbf j9L u|]; cjlw /fvL shf{ k|bfg ug{ kfOg] 5}g . ;f] eGbf a9L u|]; cjlw k|bfg ug'{kg]{ ePdf s] slt sf/0fn] / s'g s'g cfwf/df u|]; cjlw yk ug'{k/]sf] xf] ;f]sf] Joxf]/f v'nfO{ shf{ :jLs[ltsf] ;dodfg} ;f] shf{ :jLs[t ug{ clVtof/ k|fKt :t/ eGbf dflyNnf] :t/af6 :jLs[t u/fpg' kg]{5 . o; k|of]hgsf] nflu ;aeGbf dflyNnf] :t/ ;+rfns ;ldlt x'g]5 .

:ki6Ls/0fM u|]; cjlw eGgfn] shf{ k|jfx ldltb]lv shf{sf] ls:tf e'QmfgL ug{ ;"? x'g] ldlt a'em\g' kg]{5 .

36

*= shf{sf] k'g/tflnsLs/0f / k'g/;+/rgf ;DaGwL Joj:yf -!_ C0fLn] k]z u/]sf] lnlvt sfo{ of]hgfdf pNn]lvt b]xfosf cfwf/x?df Ohfhtkqk|fKt ;+:yf

ljZj:t ePdf shf{x?nfO{ k'g/tflnsLs/0f jf k'g/;+/rgf ug{ ;Sg] 5 . shf{ k'g/tflnsLs/0f jf k'g/;+/rgf ul/Psf :ki6 cfwf/x? k|To]s shf{ kmfOndf ;+nUg x'g' kg]{5 M– -s_ shf{ ;DaGwL sfuhft tyf ;'/If0fx? kof{Kt ePsf] k|df0f, -v_ k'g/tflnsLs/0f jf k'g/;+/rgf ePsf shf{ c;'n x'g] ;Defjgfjf/] Ohfhtkqk|fKt ;+:yf

ljZj;gLo ePsf] cfwf/x?, / -u_ shf{nfO{ k'g/tflnsLs/0f jf k'g/;+/rgf ug{ lnlvt sfo{ of]hgf k]z x'g'sf cltl/Qm To:tf]

shf{ k'g/tflnsLs/0f jf k'g/;+/rgf ubf{sf] lbg;Dd kfs]sf] AofhdWo] c;'n x'g afFsL Aofhsf] slDtdf kRrL; k|ltzt Aofh /sd c;'npk/ ePsf] .

-@_ g]kfn ;/sf/ cGt/ut /x]sf] ?U0f pBf]u k|f/lDes 5fgljg tyf l;kmfl/z ;ldltåf/f l;kmfl/z k|fKt pBf]ux?nfO{ uPsf] shf{ k'g/tflnsLs/0f jf k'g/;+/rgf ug'{ kg]{ cj:yfdf Go"gtd jfx| k|ltzt Aofh e'QmfgL eO{ cGo k|s[ofx? ;d]t k"/f u/]kl5 shf{ k'g/tflnsLs/0f jf k'g/;+/rgf ubf{ Go"gtd kRrL; k|ltzt shf{ gf]S;fgL Joj:yf ug'{ kg]{5 . t/, jfx| k|ltzt eGbf sd Aofh e'QmfgL eO{ shf{ k'g/tflnsLs/0f jf k'g/;+/rgf ul/Psf] cj:Yffdf ;fljssf] efsf gf3]sf] cjlwsf] cfwf/df k|rlnt Joj:yf adf]lhd shf{ gf]S;fgLsf] nflu Joj:yf ug'{ kg]{5 .

-#_ pka'Fbf -!_ / -@_ adf]lhd juL{s/0f ul/Psf shf{x?sf] laj/0f 5'§} tof/ ug'{ kg]{5 . l6Kk0fLM * o; k|of]hgsf] nflu æk'g/tflnsLs/0fÆ eGgfn] u|fxsn] lnPsf] shf{÷;'ljwfsf] e'QmfgL ug]{

cjlw÷;do a9fpg] k|lqmofnfO{ ;Demg' k5{ .

* æk'g/;+/rgfÆ eGgfn] shf{÷;'ljwfsf] k|s[lt jf zt{df kl/jt{g ug]{, aGb]hx? yk36 ug]{ jf ;do ;Ldfdf x]/km]/ ug]{ k|lqmofnfO{ ;Demg' k5{ .

(= shf{ gf]S;fgL jfkt sfod ug'{ kg]{ Joj:yf -!_ o; lgb]{zg adf]lhd juL{s/0f ul/Psf shf{ tyf laN; vl/bx?sf] nflu aSof}tf ;fFjf /sdsf]

cfwf/df b]xfo jdf]lhd shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 M– shf{ juL{s/0f Go"gtd shf{ gf]S;fgL Joj:yf -s_ c;n ! k|ltzt -v_ sd;n @% k|ltzt -u_ z+sf:kb %) k|ltzt -3_ v/fj÷sfnf];"rLdf k/]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfx?nfO{ k|bfg u/]sf] shf{ !)) k|ltzt

-@_ k'g/;+/rgf jf k'g/tflnsLs/0f u/]sf] shf{sf] xsdf ;f] jfkt b]xfo adf]lhd shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 . -s_ k'g/;+/rgf jf k'g/tflnsLs/0f ug]{ ;dodf c;n ju{df juL{s/0f e}/x]sf shf{x?nfO{

k'g/;+/rgf jf k'g/tflnsLs/0f ubf{ Go"gtd ;fF9] afx| -!@=%_ k|ltzt shf{ gf]S;fgL Joj:yf ug'{ kg]{5 . sd;n, z+sf:kb tyf v/fj ju{df juL{s/0f e};s]sf shf{x?nfO{ k'g/;+/rgf jf k'g/tflnsLs/0f ubf{ k"j{jt sfod ul/Psf] shf{ gf]S;fgL Joj:yfdf a'Fbf g+= !) -u_ sf] cj:yfdf afx]s s'g} ;dfof]hg ug{ kfO{g] 5}g .

ls:tfaGbL jf ;d dfl;s ls:tf -Equal Monthly Instalment, EMI) df k|bfg ul/Psf shf{x?sf] xsdf shf{sf] ;fFjf tyf Aofh lgoldt /x]sf] cj:yfdf b]xfosf] To:tf] shf{sf] nflu k'g/;+/rgf jf k'g/tflnsLs/0f ;/x yk shf{ gf]S;fgL Joj:yf sfod ug{' kg]{ 5}g . -c_ shf{sf] ls:tf clu|d e'StfgL ePsf] -Prepayment_ sf/0fn] ls:tfaGbLsf] /sd Pj+

ls:tf ;+Vof sd ePdf . -cf_ ahf/sf] cj:yf x]/L Aofhb/ kl/jt{g ul/Psf] sf/0faf6 shf{sf] ;dofjlw tyf ls:tf

/sd kl/jt{g ePdf . o; k|;+udf Aofhb/ a9]/ shf{sf] ;dofjlw tyf ls:tf ;+Vof ylkg uPdf shf{ :jLs[t ug]{ ;dodf lgwf{/0f ul/Psf ls:tf /sd 36fpg kfOg] 5}g . To:t}, Aofhb/ sd eO{ shf{sf] ;dofjlw tyf ls:tf ;+Vof 36\g uPdf klg shf{ :jLs[t ug]{ a]nfdf lgwf{l/t ls:tf /sd 36fpg kfOg] 5}g .

-v_ k'g/;+/rgf jf k'g/tflnsLs/0f ul/Psf shf{sf] ;fFjf ls:tf tyf Aofhsf] e'QmfgL nuftf/ b'O{ jif{;Dd lgoldt ePsf] cj:yfdf To:tf shf{x?nfO{ c;n shf{df kl/0ft ug{ ;lsg] 5 .

37

-u_ a}+s tyf ljQLo ;+:yfaf6 shf{ k|jfx ePsf kl/of]hgfx?sf] Aofhdf j[l4, cGo nfutdf j[l4 jf pTkfbg Ifdtfdf j[l4 eO{ z'?df tf]lsPsf] shf{ e'Qmfg ug]{ cjlw -Repayment Schedule_ df shf{ r'Qmf ug{ ;Sg] l:ylt g/x]sf C0fLx?dWo] /fli6«o k|fyldstfdf /x]sf xfO{8«f]kfj/, s]jnsf/ jf o:t} cGo k"jf{wf/ lgdf{0f ;DaGwL kl/of]hgfx?nfO{ b]xfosf b'j} cj:yf k"/f u/]sf] cj:yfdf ! k|ltzt dfq shf{ gf]S;fgL Joj:yf sfod ug{ ;Sg] u/L k'g/tflnsLs/0f÷k'g;{+/rgf ug{ ;lsg] 5 . o;/L k'g/tflnsLs/0f÷k'g;{+/rgf ul/Psf shf{x?nfO{ c;n shf{sf] ?kdf juL{s/0f ug{ ;lsg] 5 . -c_ Aofh /sd e'Qmfg u/]sf], /

-cf_ kl/of]hgf lgis[o geO{ lgoldt gub k|jfx ul//x]sf] jf kl/of]hgf ;Gtf]ifhgs /x]sf] . -3_ z]o/sf] lwtf]df k|bfg u/]sf] shf{x?nfO{ k'g/;+/rgf jf k'g/tflnsLs/0f ug{ kfOg] 5}g .

-#_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] k|jfx u/]sf] shf{ lgIf]k tyf shf{ ;'/If0f lgudaf6 ;'/If0f u/fPsf] jf jLdf u/fPsf] cj:yfdf To:tf] ;'/If0f u/]sf] shf{sf] nflu ug'{ kg]{{ shf{ gf]S;fgL Joj:yf -Loan Loss Provision_ df &% k|ltzt 5'6 lbO{ afFsL @% k|ltzt dfq Joj:yf u/] k'Ug] 5 .

-$_ a}+s tyf ljQLo ;+:yfx?n] z'? z]o/ lg:sfzg -Initial Public Offering - IPO_ x'Fbfsf] cj:yfdf z]o/ vl/bsf nflu a'emfOg] cfj]bgsf] cw{s6\6Lsf] ;'/If0fdf o; lgb]{zgsf] a'Fbf g+= !% df ePsf] Joj:yf ljkl/t s'g} lsl;dsf] shf{ k|jfx ug{ kfOg] 5}g . To:tf] shf{ k|afx u/]sf] xsdf ;DalGwt a}+s tyf ljQLo ;+:yfn] zt k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .

-%_ JolQmut÷;+:yfut hdfgLdf shf{ k|bfg ubf{ C0fLsf] JolQmut hdfgL /sd a/fa/sf] cGo s;}sf] bfjL gnfUg] ;DklQsf] laj/0f clgjfo{ ?kdf lng' kg]{5 . qm]l86 sf8{ afx]s JolQmut÷;+:yfut hdfgLdf dfq} k|jflxt shf{nfO{ klg pk/f]Qmfg';f/ juL{s/0f u/L c;n, sd;n / z+sf:kb shf{df kg]{ eP ;f] ju{df tf]lsPsf] k|ltztsf] cltl/Qm aL; k|ltzt yk u/L shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 . cGo ef}lts ;DklQsf] ;'/If0fn] gvfDg] eO{ yk ;'/If0f jfkt JolQmut÷;+:yfut hdfgt ;d]t lnO{ shf{ k|jfx u/]sf] cj:yfdf ;d]t dfly pNn]v eP adf]lhd yk shf{sf] nflu Joj:yf ug'{ kg]{5 . o:tf shf{x?sf] juL{s/0f laj/0f 5'§} tof/ ug'{ kg]{5 . t/ O=k|f=lgb]{zg g+= # sf] a'Fbf $ sf] v08 -v_ df plNnlvt ;+:yfx?, g]kfn cfon lgud lnld6]8 / g]kfn vfB ;+:yfgnfO{ k|bfg u/]sf] shf{ ;fk6Ldf cltl/Qm aL; k|ltzt shf{ gf]S;fgL Joj:Yff sfod ug'{ kg]{ 5}g .

-^_ Ohfhtkqk|fKt ;+:yfn] b]xfosf] cj:yfdf afx]s t];|f] kIfsf] lwtf]df dfq} k|jflxt shf{nfO{ o; lgb]{zg adf]lhd juL{s/0f u/L c;n, sd;n / z+sf:kb shf{df kg]{ eP ;f] ju{df tf]lsPsf] k|ltztsf] cltl/Qm aL; k|ltzt yk shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 . C0fLsf] cGo ef}lts ;DklQsf] ;'/If0fn] gvfDg] eO{ yk ;'/If0f jfkt t];|f] kIfsf] lwtf] ;d]t lnO{ shf{ k|jfx u/]sf] cj:yfdf ;d]t dfly pNn]v eP adf]lhd shf{sf] nflu yk Joj:yf ug'{ kg]{5 . o:tf shf{x?sf] juL{s/0f laj/0f 5'§} tof/ ug'{ kg]{5 . -c_ C0fL JolQm ePdf lghsf] Psf3/ kl/jf/sf ;b:osf] gfddf ePsf] lwtf] . -cf_ C0fL kmd{ ePdf ;f] kmd{sf] k|f]k|fO6/, ;fem]bf/ jf lghsf] Psf3/ kl/jf/sf ;b:osf] gfddf

ePsf] lwtf] . -O_ C0fL sDkgL ePdf ;f] sDkgLsf ;+:yfks, ;+rfns jf lghsf] Psf3/ kl/jf/sf ;b:osf]

gfddf ePsf] lwtf] . t/ o; cl3 -kl/kq hf/L ldlt @)^(.#.@(_ k|jflxt shf{sf] xsdf @)&! c;f/ d;fGt;Dd jf cfjlws shf{sf] xsdf clGtd ls:tf e'QmfgL cjlw;Dd o:tf] yk shf{ gf]S;fgL Joj:yf ug{ jfWo x'g] 5}g .

-&_ a}+s tyf ljQLo ;+:yfx?n] JolQmut hdfgLdf k|jfx eO/x]sf] lzIff shf{ tyf n3' ljQLo ;+:yf Pj+ ;xsf/L ;+:yfx?nfO{ ljkGg ju{ shf{ cGtu{t nufgL u/]sf] shf{df dfly pka'Fbf -%_ adf]lhd tf]lsPsf] shf{ gf]S;fgL Joj:yfdf cltl/Qm jL; k|ltzt yk shf{ gf]S;fgL Joj:yf ug'{ kg]{ 5}g .

-*_ Ohfhtkqk|fKt ;+:yfn] rfx]df dflyNnf] ju{sf] shf{ ;fk6x?nfO{ tNnf] ju{df juL{s/0f ug{ s'g} aGb]h nufOPsf] 5}g . pbfx/0fsf nflu sd;n shf{nfO{ z+sf:kb jf v/fa shf{df / z+sf:kbnfO{ v/fj shf{df juL{s/0f ug{ kfOg] 5 .

38

-(_ Ohfhtkqk|fKt ;+:yfn] cfˆgf] shf{sf] l:ylt x]/L o; lgb]{zgdf tf]lsPsf] Go"gtd shf{ gf]S;fgL Joj:yfsf] cltl/Qm yk shf{ gf]S;fgL Joj:yf sfod ug{ rfx]df To;/L yk shf{ gf]S;fgL ul/Psf shf{ vftfx? :ki6 v'nfpg' kg]{ 5 .

-!)_ shf{÷;fk6 eGgfn] ljN; vl/b tyf l8:sfp06 ;d]tnfO{ ;Demg' kg]{ 5 . l6Kk0fLM ;lqmo shf{sf] nflu ul/Psf] shf{ gf]S;fgL Joj:yfnfO{ æ;fdfGo shf{ gf]S;fgL Joj:yf (General

Loan Loss Provision)Æ / lgl:qmo shf{sf] nflu ul/Psf] shf{ gf]S;fgL Joj:yfnfO{ æljz]if shf{ gf]S;fgL Joj:yf (Specific Loan Loss Provision)Æ sf] ?kdf lnOg]] 5 .

!)= shf{ gf]S;fgL Joj:yfnfO{ ;dfof]hg ug{ kfpg] cj:yf shf{ gf]S;fgL Joj:yfnfO{ b]xfosf] cj:yf afx]s ;dfof]hg ug{ kfOg] 5}g M–

-s_ shf{ ckn]vg ePdf, -v_ shf{sf] e'QmfgL ls:tfjGbL jf cf+lzs ?kdf ePdf shf{ juL{s/0f cg'?ksf] shf{ gf]S;fgL Joj:yf

sfod ubf{ e'QmfgL ePsf] xb;Ddsf] shf{ jfkt ul/Psf] shf{ gf]S;fgL Joj:yfnfO{ Write back u/L ;dfof]hg ug{ ;lsg], /

-u_ shf{ k'g/tflnsLs/0f jf k'g/;+/rgf u/L shf{ k'g/juL{s/0f ePdf k'g/;+/rgf jf k'g/tflnsLs/0f ul/Psf shf{sf] ;fFjf tyf Aofhsf] e'QmfgL nuftf/ b'O{ jif{;Dd lgoldt ePdf .

o:tf shf{x?sf] ljj/0f cnUu} tof/ ug'{ kg]{5 . !!= u}/ a}+lsË ;DklQsf] gf]S;fgL Joj:yf / lnnfd laqmL ;DaGwdf

-!_ Ohfhtkqk|fKt ;+:yfx?n] ;sf/ u/]sf] u}/ a}+lsË ;DklQdf ;sf/ u/]s} ldltb]lv zt k|ltzt gf]S;fgL Joj:yf sfod ug'{ kg]{5 .

-@_ u}/ a}+lsË ;DklQ laqmL ePsf] cj:yfdf tTsfn To:tf] ;DklQsf nflu v8f ul/Psf] gf]S;fgL Joj:yfsf] cfjZos lx;fjldnfg ug{' kg]{5 .

-#_ Ohfhtkqk|fKt ;+:yfn] lwtf] ;'/If0fnfO{ u}/ a}+ls+Ë ;DklQsf] ?kdf ;sf/ ubf{ tyf ;sf/ u/]sf] u}/ a}+ls+Ë ;DklQ lnnfd ljqmL ug]{ ;DaGwdf b]xfo adf]lhd ug'{ kg]{5 M -s_ ?= @% nfveGbf a9L shf{ /sd aSof}tf /x]sf] u|fxssf] ;'/If0f ;DklQnfO{ u}/ a}+lsË ;DklQsf]

?kdf ;sf/ ubf{ ;DalGwt kIfnfO{ clgjfo{?kdf sfnf];"rLdf ;dfj]z ug'{ kg]{5 . -v_ cfˆgf] ;+:yfsf] gfddf /x]sf] u}/ a}+lsË ;DklQsf] lnnfd ug'{k"j{ :jtGq d"Nof+sgstf{af6

d"Nof+sg u/fpg' kg]{5 . clws÷Go"g d"Nof+sg u/fpg kfOg] 5}g . -u_ cfly{s k|zf;g ljlgodfjnLdf lwtf] ;'/If0f÷u}/ a}+ls+Ë ;DklQ lnnfd ;DaGwdf kf/bzL{ / :ki6

Joj:yf u/L a}+s tyf ljQLo ;+:yfsf] lxt ;+/If0f x'g] u/L laqmL ug'{ kg]{5 . -3_ o;/L u}/ a}+lsË ;DklQ ;sf/ u/L ln+bf lnnfd x'g g;s]sf] ;'/If0f jfkt /flvPsf] ;Dk"0f{

;DklQnfO{ g} lng' kg]{5, cf+lzs ?kdf dfq lng kfOg] 5}g . -ª_ o;/L ;sf/ u/L lnPsf] ;DklQnfO{ oyf;Dej l56f] ljqmL ug'{ kg]{5 . Ohfhtkqk|fKt ;+:yfsf]

cfˆg} k|of]hgnfO{ cfjZos ePdf ;f] sf] pkof]usf nflu ;+rfns ;ldltaf6 :jLs[t u/fO{ o; a}+snfO{ ;d]t hfgsf/L u/fpg' kg]{5 .

-r_ u}/ a}+ls+u ;DklQsf] ?kdf a}+s÷ljQLo ;+:yfn] ;sf/ u/]sf] ;DklQ lwtf] ;'/If0f wgL -u}/ a}+ls+u ;DklQdf cfpg' cl3sf] wgL_ nfO{ lkmtf{ ubf{ u}/ a}+ls+u ;DklQ n]vf+sg ubf{sf] d"Nodf g36\g] u/L ;DalGwt ;+:yf / ;DalGwt ;'/If0f wgLaLrsf] cfk;L jftf{åf/f ;DalGwt ;'/If0f wgLnfO{ dfq lwtf]÷;'/If0f lkmtf{ ug{ eg] of] lgb]{zgn] jfwf k'/\ofPsf] dflgg] 5}g .

!@= Credit Sale /Purchase/Re-purchase tyf Takeover ;DaGwL Joj:yf != o; a}+sn] tf]s]sf] k"FhLsf]if kof{Kt gePsf a}+s tyf ljQLo ;+:yfx?n] o; a}+ssf] k"j{ :jLs[lt glnO{

cGo s'g} klg a}+s tyf ljQLo ;+:yfx?af6 s'g} lsl;dsf] C0f, shf{ cflb vl/b u/L lng, Discount u/L lng tyf Credit Sale/Purchase/Re-purchase / Takeover (CS,CP,RP & TO) ug{ kfpg] 5}g .

@= o; a}+sn] tf]s]sf] k"FhLsf]if kof{Kt ePsf a}+s tyf ljQLo ;+:yfx?n] CS, CP, RP & TO ubf{ b]xfosf zt{ aGb]hsf] cwLgdf /xL ug{ ;Sg] 5g\ . -s_ a}+s÷ljQLo ;+:yfn] CS, CP, RP & TO u/L lng' cl3sf] cj:yfdf ;d]t o; a}+sn] tf]s]sf]

k"FhLsf]if sfod u/]sf] x'g' kg]{5 . -v_ CS CP, RP & TO u/L lng]÷lbg] ;DaGwdf a}+s÷ljQLo ;+:yfn] cfˆgf] shf{ gLltdf :ki6

Joj:yf ug'{ kg]{5 . cGoyf To:tf] sf/f]af/ ug{ kfOg] 5}g .

39

-u_ cfly{s jif{sf] clGtd dlxgfdf CS, CP, RP & TO ;DaGwL sfo{ ug{ kfO{g] 5}g . -3_ shf{ vl/b (Credit Purchase) ubf{ ;f] shf{ u|fxsaf6 c;'npk/ ug{ ;Sg] clwsf/ vl/b

ug]{n] lng' kg]{5 . ;f] sfo{sf] nflu ;DalGwt u|fxssf] ;xdlt ;d]t lng' kg]{5 . -c_ shf{ vl/b u/L lng]n] ;f] vl/b u/]sf] shf{nfO{ cfˆgf] lx;fadf ;DalGwt zLif{ssf]

shf{ ;fk6 pk–zLif{sdf n]vfÍg ug'{ kg]{5 . -cf_ shf{sf] zt{ / cj:yfsf] lj:t[t ljj/0f lnP/ dfq shf{ vl/b ug'{ kg]{5 . -O_ shf{ vl/b u/L lng] a}+s tyf ljQLo ;+:yfn] ;DalGwt C0fLn] shf{ lnPsf] ldlt,

shf{sf] lsl;d, e'QmfgL cj:yf, ljutsf] shf{ sf/f]jf/sf] cj:yf, hdfgtstf{sf] x}l;ot, shf{ juL{s/0fsf] l:ylt cflb ljj/0fx? lnlvt ?kdf lng' kg]{5 .

-O{_ shf{ vl/b ug]{ a}+s tyf ljQLo ;+:yfn] shf{ juL{s/0fsf] ljBdfg Joj:yf tyf shf{ gf]S;fgL Joj:yf adf]lhdsf] shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .

-p_ shf{ vl/b u/L ln+bf o:tf] shf{ ;'/lIft /x]sf] tyf ;+:yfnfO{ kmfObfhgs eP÷gePsf] af/] olsg x'g] cfwf/ v'Ng] sfuhftx? ;DalGwt shf{ kmfOndf cBfjlws ug'{ kg]{5 .

-pm_ shf{ gLltdf shf{ vl/b ;DaGwL Joj:yf /x]sf a}+s tyf ljQLo ;+:yfx?n] dfq shf{ vl/b u/L lnglbg ;Sg] 5g\ .

-ª_ CS, CP, RP & TO sf/f]jf/sf] cw{jflif{s ljj/0f cw{jflif{s cjlw ;dfKt ePsf] ldltn] !% lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

#= a}+s tyf ljQLo ;+:yfx?n] o;/L shf{ vl/b÷laqmL (Purchase and Sale) ubf{ sy+sbflrt vl/bstf{ ;+:yfn] shf{ p7fpg g;s]df ;f] shf{ k'gM cfkmF}n] vl/b ug]{ (Credit Repurchase) zt{ /x]sf] cj:yfdf laqmLstf{ ;+:yfn] To:tf] shf{ Repurchase gu?~h]n Contingent Liability sf] ?kdf cfˆgf] jf;nftdf b]vfpg'kg]{ / o:tf] Contingent Liability nfO{ k"FhLsf]if u0fgf ug]{ k|of]hgsf] nflu %) k|ltzt dfq hf]lvd ef/ k|bfg ug'{ kg]{5 .

$= s'g} a}+s tyf ljQLo ;+:yfx? aLr cGt/ a}+s sf/f]jf/ cGt/ut lbPsf] ;fk6L jf csf]{ a}+s jf ljQLo ;+:yfdf /fv]sf] lgIf]k ;dodf c;'n pk/ x'g g;s]sf] cj:yfdf To:tf] ;fk6L jf lgIf]ksf] ;fFjf tyf Jofh c;'n pk/ ug]{ k|of]hgsf] nflu ;fk6L jf lgIf]k lng] ;DalGwt a}+s jf ljQLo ;+:yfn] k|jfx u/]sf] shf{ vl/b ug{ OR5's ;fk6L lbg] jf lgIf]k /fVg] a}+s jf ljQLo ;+:yfn] o; a}+ssf] k"j{ :jLs[lt lnO{ b]xfosf k|s[of cjnDag u/L shf{ v/Lb ug{ ;Sg] 5M -s_ shf{ v/Lb ubf{ s'n c;'n pk/ ug{ afFsL ;fFjf tyf Jofh /sdsf] bf]Jj/ eGbf sd gx'g]

u/L shf{ v/Lb ug{' kg]{ 5 . -v_ shf{ vl/b ug]{ / shf{ ljqmL ug]{ ;+:yf aLr cfk;L ;dembf/Ldf oyfl:yltdf shf{ v/Lb

tyf ljqmL ug'{ kg]{ 5 . -u_ shf{ v/Lb ubf{ cf+lzs e'QmfgL ug{] u/L s'g} lsl;dn] shf{ v/Lb ug{ kfOg] 5}g .

!#= ljQLo hdfgtsf] cfwf/df shf{ lbg tyf lgIf]k :jLsf/ ug{ gkfpg] ;DaGwL Joj:yf :jb]zdf :yfkgf eO{ ;~rfngdf /x]sf a}+s tyf ljQLo ;+:yfx?n] hf/L u/]sf] ljQLo hdfgt (Financial Guarantee) sf cfwf/df s'g} klg a}+s tyf ljQLo ;+:yfx?n] shf{/;'lawf lbg tyf lgIf]k :jLsf/ ug{ kfpg] 5}g .

!$= lgIf]k /fVg tyf shf{sf] sf/f]jf/ ug{] ;DaGwdf != Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# afx]s cGo

k|rlnt sfg'g adf]lhd lgIf]k kl/rfng tyf shf{sf] sf/f]jf/ ul//x]sf ;+:yfx?df lgIf]k /fVg tyf shf{sf] sf/f]jf/ ug{ kfOg] 5}g .

@= a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# afx]s cGo k|rlnt sfg'g adf]lhd lgIf]k kl/rfng tyf shf{sf] sf/f]jf/ ul//x]sf ;+:yfx?n] o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfdf lgIf]k /fVg / lgIf]k /l;bsf] lwtf]df shf{ lng pk/f]Qm pka'Fbf ! sf] Joj:yfn] afwf k'Ug]5}g . t/, o;/L lgIf]k /l;bsf] lwtf]df shf{ lb+bf h'g a}+s÷ljQLo ;+:yfdf lgIf]k /fv]sf] xf] ;f]xL a}+s÷ljQLo ;+:yfaf6 dfq To:tf] shf{ k|bfg ug'{ kg]{5 . cfˆgf] lgIf]k /l;b /x]sf] ;+:yf afx]s cGo a}+s÷ljQLo ;+:yfaf6 o; cl3 k|jflxt shf{sf] xsdf e'QmfgL ldlt -Maturity Date_ kZrft gjLs/0f u/L shf{ k|jfx ug{ kfOg] 5}g .

#= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] lgIf]k /l;b -Deposit Receipt_ sf] lwtf]df shf{ k|jfx ubf{ c+lst Aofhb/ -Coupon Rate_ eGbf sd Aofhb/ gx'g] u/L ;+:yfsf] shf{ gLlt lgb]{lzsfsf]

40

kl/lwleq /x]/ shf{÷;fk6 pknAw u/fpg ;Sg]5g\ . t/, g]kfn ;/sf/n] hf/L u/]sf] C0fkq÷;'/If0fkqsf] lwtf]df shf{ k|jfx ubf{ pNn]lvt Joj:yf nfu" x'g] 5}g .

$= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] s'g} klg JolQm, kmd{, sDkgL / cGo ;+ul7t ;+3 ;+:yfx?af6 s'g} klg k|sf/sf] lgIf]k :jLsf/ ubf{ To:tf] lgIf]kdf lbOg] c+lst Aofhb/ -Coupon Rate_ afx]s cGo s'g} klg k|sf/sf] z'Ns÷sld;g jf o:t} cGo zLif{saf6 a}+s tyf ljQLo ;+:yfnfO{ Jooef/ kg]{ s'g} k|sf/sf] cfly{s ;'ljwf lbg kfOg] 5}g .

%= g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &^ / a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf @* adf]lhd Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf afx]s cGo s'g} klg ;+:yfn] lgIf]k tyf shf{sf] sf/f]jf/ ug{ gkfpg] k|i6 sfg'gL Joj:yf ePsf]df ljleGg Jofkf/ Joj;fo ug]{ k|fOe]6 sDkgLx?n] k|ToIf tyf ck|ToIf ?kdf a}+s tyf ljQLo ;+:yfx?;+u dWo:ytf u/L cfkm\gf u|fxsx?nfO{ xfo/ kr]{h nufot ljljw lsl;dsf C0fx? pknJw ug]{÷u/fpg] u/]sf] eGg] a'lemg cfPsf] x'Fbf To;/L C0f k|jfx gug'{ gu/fpg' x'g of] lgb]{zg hf/L ul/Psf] 5 .

!%= k|fylds z]o/ lgisfzgdf nufgL ug{sf nflu shf{ k|bfg ug]{ ;DaGwdf

klAns lnld6]8 sDkgLn] ;j{;fwf/0fdf k|fylds z]o/ lgisf;g -Initial Public Offering, IPO) sf]] nflu z]o/ laqmL v'Nnf u/]sf] klxnf]] ;ft sfo{lbg;Dd a}+s tyf ljQLo ;+:yfn] To:tf] z]o/ vl/b ug]{ k|of]hgsf nflu s'g} klg lsl;dsf] shf{ ;'ljwf k|bfg ug{ kfpg] 5}g . t/, To;/L cfXjfg u/]sf] klxnf] ;ft sfo{lbg ;Dddf klg dfu u/] adf]lhdsf] z]o/sf nflu cfj]bg gk/]df -Fully Subscribe gePdf_ ;f] sf] cf7f}F sfo{ lbgb]lv b]xfo adf]lhdsf zt{x?sf] cwLgdf /xL IPO sf nflu shf{ k|bfg ug{ ;Sg] 5g\ . s= IPO sf] sfo{ ;Dkfbg ug{ lgo'Qm ePsf] lgisfzg k|aGws -Issue Manager) o; a}+ssf]

Ohfhtkqk|fKt ;+:yfsf] ;xfos sDkgL ePdf ;f] ;+:yfn] s'g} klg JolQm÷kmd{÷sDkgLnfO{ IPO sf nflu shf{ k|bfg ug{ kfpg] 5}g .

v= a}+s tyf ljQLo ;+:yfn] IPO df nufgL ug]{ nufgLstf{x?nfO{ k|bfg ug]{ shf{sf] sDtLdf %) k|ltzt gub dflh{g /fv]/ dfq shf{ k|bfg ug'{ kg]{5 .

u= o;/L k|bfg ul/Psf] shf{sf] e'QmfgL cjlw a9Ldf lwtf]kq P]g, lgodfjnL / lwtf]kq;+u ;DalGwt lgod adf]lhd z]o/ afF8kmfF8 u/L /sd lkmtf{ ug]{ cjlw;Dd x'g]5 . o:tf] shf{sf] k'g/;+/rgf / k'g/tflnsLs/0f ug{ kfOg] 5}g .

3= o:tf] shf{ k|jfx ubf{ klg cGo shf{ k|bfg ubf{ cjnDag ug'{kg]{ ;Dk"0f{ k|s[of k"/f u/]sf] x'g' kg]{5 .

ª= o:f/L k|jfx ePsf] shf{ c;n shf{df /x]sf] cj:yf afx]s cGo cj:yfdf zt k|ltzt shf{ gf]S;fgL Joj:yf ug'{ kg]{5 .

!^= Margin Lending k|s[ltsf] z]o/ ;'/If0f /fvL k|jfx x'g] shf{sf ;DaGwdf

-s_ lwtf]kq ljlgdo ahf/df ;"rLs[t ;+:yfx?sf] z]o/sf] lwtf]df a}+s tyf ljQLo ;+:yfaf6 k|jfx x'g] Margin Lending k|s[ltsf]] shf{sf ;DaGwdf b]xfosf zt{x? kfngf u/]/ dfq ;f] cg';f/sf] shf{ k|bfg ug{ ;lsg] 5 . -!_ o;/L k|jfx x'g] shf{sf] xsdf ;'/If0f afkt /flvg] z]o/sf] d"NofÍg ubf{ g]kfn lwtf]kq

ljlgdo ahf/ lnld6]8af6 k|sflzt kl5Nnf] !*) sfo{ lbgsf] clGtd d"Nosf] cf};t d"No jf z]o/sf] k|rlnt ahf/ d"NodWo] h'g sd x'G5 ;f] /sdsf] cfwf/df a}+s tyf ljQLo ;+:yf cfkm}n] shf{df x'g] hf]lvd Go"gLs/0f x'g] u/L cfjZos dflh{g sfod u/]/ dfq z]o/ lwtf] shf{ k|jfx ug{ ;lsg] 5 . Psk6s k|jfx ul/;s]sf] o:tf] shf{sf] ;'/If0fdf /x]sf] z]o/sf] k'g/d"NofÍg u/L ;f]sf] cfwf/df yk shf{ ;Ldf sfod ug{ jf yk shf{ k|bfg ug{ kfOg] 5}g .

-@_ Margin Call ;DaGwL Joj:yf M -s_ z]o/sf] ahf/ d"Nodf x'g] kl/jt{gsf] sf/0fn] Margin Call ug{' k/]df ;DalGwt a}+s

tyf ljQLo ;+:yfn] ;f] sf] d"No cg'udg u/L a9Ldf & lbgleqdf lgb]{lzt ;Ldfleq Nofpg C0fL u|fxsnfO{ ;"lrt u/L Margin Call ug{' kg]{5 .

t/, ;'/If0fdf /flvPsf] z]o/sf] d"Nodf !) k|ltzt;Ddn] 36]sf] cj:yfdf Margin Call ug{ afWo x'g] 5}g .

41

-v_ v08 -s_ adf]lhd ;"rgf hf/L u/]kl5 ;DalGwt a}+s tyf ljQLo ;+:yfn] Margin Call u/]sf] ldltn] #% lbgleq ;DalGwt C0fL÷u|fxsaf6 Margin jfktsf] /sd hDdf u/fO{ ;Sg' kg]{5 .

-u_ v08 -v_ cg'?k gePdf To;kl5sf] & lbg leqdf To;/L ;'/If0f /flvPsf] z]o/ lwtf]kq ljlgdo ahf/ dfkm{t\ laqmL u/L shf{ c;'npk/ ul/;Sg' kg]{5 .

-3_ v08 -u_ cg'?k c;'npk/ gePdf To:tf] shf{sf] nflu ztk|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .

-#_ o;/L k|jfx ePsf] shf{sf] cjlw Ps jif{eGbf a9L x'g] 5}g . z]o/ lwtf] shf{ -Margin type Lending_ pkef]u ul//x]sf C0fLn] cfkm"n] lnPsf] shf{sf] ;Dk"0f{ aSof}tf Aofh e'QmfgL u/L shf{ lgoldt /x]sf] cj:yfdf To:tf] shf{ gjLs/0f ug{ ;lsg] 5 .

t/, cGo k|of]hgsf] nflu k|jfx ePsf] shf{sf] nflu yk ;'/If0f:j?k C0fLn] lbPsf] z]o/ lwtf]sf] xsdf of] Joj:yf nfu" x'g] 5}g . ;DalGwt a}+s÷ljQLo ;+:yfn] shf{ k|of]hgsf ;DaGwdf cfjZos ;"rgf, tYof+s / ljj/0f ;DalGwt shf{ kmfOndf cBfjlws u/]sf] x'g' kg]{5 . ;f] ;DaGwdf yk lwtf] ;'/If0f:j?k lnOg] To:tf] z]o/, cltl/Qm lwtf]sf] ?kdf dfq /xg] 5 .

-$_ b]xfosf cj:yfdf /x]sf ;+:yfx?sf] z]o/sf] lwtf]df shf{ k|bfg ug{ kfOg] 5}g . -s_ o; a}+ssf] lgb]{zg adf]lhd k"FhLsf]ifsf] cg'kft sfod gu/]sf a}+s tyf ljQLo

;+:yfx?, -v_ g]6jy{ C0ffTds ePsf ;+:yfx?, -u_ g]kfn lwtf]kq ljlgdo jhf/ lnld6]8n] ;"rLs/0faf6 x6fPsf (Delisted) ;+:yfx?, -3_ cfly{s jif{ ;dfKt ePsf] Ps jif{ cjlw k"/f x'Fbf ;d]t clGtd n]vfk/LIf0f gug]{

;+:yfx?, -%_ lwtf]kq ljlgdo ahf/df ;"lrs[t ;+:yfx?sf] z]o/sf] lwtf]df shf{ k|bfg ug]{ ;DaGwdf a}+s

tyf ljQLo ;+:yfsf] cfˆgf] shf{ gLlt÷lgb]{lzsfdf :ki6 Joj:yf eO{ cGo shf{ k|bfg u/] ;/x cjnDag ug'{ kg]{ ;Dk"0f{ k|ls|of k"/f u/]sf] x'g' kg]{5 .

-^_ o:f/L k|jfx ePsf] shf{ c;n shf{df /x]sf] cj:yfdf afx]s cGo cj:yfdf zt k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .

-&_ a}+s tyf ljQLo ;+:yfx?n] j9Ldf cfˆgf] k|fylds k"FhL (Core Capital) a/fa/sf] /sd;Dd dfq o; k|s[ltsf] shf{ k|jfx ug{ ;Sg]5 . ;fy}, o;/L shf{ k|bfg ubf{ a}+s tyf ljQLo ;+:yfn] Pp6f ;"rLs[t sDkgLsf] z]o/sf] xsdf cfˆgf] k|fylds k"FhL (Core Capital) sf] a9Ldf @% k|ltztdf ggf£g] u/L dfq shf{ k|jfx ug'{ kg]{5 .

o; k|of]hgsf] nflu k|fylds k"FhL (Core Capital) eGgfn] l7s cl3Nnf] qodf;sf] cfGtl/s n]vfk/LIf0f ePsf] ljQLo ljj/0fsf] cfwf/df sfod x'g cfPsf] k|fylds k"FhL ;Demg' kb{5 .

-*_ ljutdf cfˆgf] k|fylds k"FhL (Core Capital) eGbf a9L shf{ k|bfg u/]sf a}+s tyf ljQLo ;+:yfn] lgwf{l/t ;Ldfdf gcfP;Dd o:tf] k|s[ltsf] yk shf{ k|jfx ug{ kfOg] 5}g .

-(_ a}+s tyf ljQLo ;+:yfx?n] o:tf] shf{ k|jfx ubf{ z]o/sf] ;Ssn k|df0fkq lwtf] /fv]/ dfq shf{ k|bfg ug'{ kg]{5 .

t/, a|f]s/n] hdfgt lbg] ;DaGwL k|lqmof af/]df g]kfn lwtf]kq jf]8{ / g]kfn lwtf]kq ljlgdo ahf/ ln= n] cfjZos Joj:yf u/]sf] cfwf/df z]o/sf] ;Ssn} k|df0fkq k|fKt gePsf] cj:yfdf klg a|f]s/sf] hdfgt / z]o/ vl/b÷ljqmL /l;bsf cfwf/df cfjZos dflh{g sfod u/L a9Ldf Ps jif{sf] nflu shf{ k|bfg ug{ o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g . o:tf] shf{af6 ;[hgf x'g ;Sg] hf]lvd Go"gLs/0fsf] nflu Ohfhtkq k|fKt ;+:yfn] pko'Qm Joj:yf ldnfpg' kg]{5 .

-v_ a+}s tyf ljQLo ;+:Yffx?n]] lwtf] ;'/If0f lnPsf z]o/sf ;DaGwdf M != a}+s tyf ljQLo ;+:yfx?n] lwtf] ;'/If0f lnPsf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?sf]

z]o/ ;sf/ u/L shf{ c;'nL ug{ kfOg] 5}g . @= o; cl3 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] z]o/ ;sf/ u/L shf{ c;'nL u/]sf] ePdf

;sf/ ul/Psf z]o/x? clgjfo{ ?kn] laqmL ug{' kg]{5 . ljz]if sf/0fjz laqmL x'g g;sL afFsL /x]sf z]o/x?sf] xsdf z]o/ ;sf/ u/]sf] d"No a/fa/n] x'g cfpg] /sdsf] zt k|ltzt gf]S;fgL Joj:yf ug'{ kg]{5 .

!&= ;+:yfks z]o/ lwtf]aGws /fvL shf{ k|jfx ug{] ;DaGwdf

42

b]xfosf zt{x? k"/f u/L a}+s tyf ljQLo ;+:yfx?sf] ;+:yfks z]o/ lwtf]aGws /fvL shf{ k|jfx ug{ ;lsg] 5 M

-s_ ;+:yfks z]o/ lwtf] /fvL shf{ k|jfx ubf{ cfO{kg]{ hf]lvd lgoGq0f Pj+ Joj:yfkg ug{] cfjZos pkfox? cjnDag ug'{ kg]{5 .

-v_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ! k|ltzt eGbf a9L ;+:yfks z]o/ wf/0f u/]sf ;+:yfks÷;+:yfks ;d"xsf z]o/wgLx¿n] cfkm"n] wf/0f u/]sf] ;+:yfks z]o/dWo] %) k|ltzt eGbf a9L z]o/ lwtf] /fvL shf{ lng kfpg] 5}gg\ . o;k"j{ ;f] ;LdfeGbf a9L z]o/ lwtf] /fvL shf{ pkof]u ul//x]sfsf] xsdf pQm shf{sf] e'QmfgL ldlt jf @)^* cfiff9 d;fGtdWo] h'g klxn] x'G5, ;f] ;doleq tf]lsPsf] ;Ldfdf NofO;Sg'' kg]{5 .

-u_ ;+:yfks z]o/sf] lwtf]df shf{ k|jfx ug]{ k|of]hgsf nflu ;'/If0f afkt /flvg] z]o/sf] d"NofÍg ubf{ ;fwf/0f z]o/sf] +kl5Nnf] !*) sfo{ lbgsf] cf};t d"Nosf] a9Ldf %) k|ltzt d"No jf ;+:yfks z]o/sf] clGtd sf/f]jf/sf] d"NodWo] h'g sd x'G5 ;f] sf] cfwf/df d"No sfod ug'{ kg]{5 . o;/L sfod ul/Psf] d"Nosf] a9Ldf ^) k|ltzt /sd;Dd dfq shf{ lbg ;lsg] 5 . Psk6s k|jfx ul/;s]sf] o:tf] shf{sf] ;'/If0fdf /x]sf] z]o/sf] k'g/d"NofÍg u/L ;f] sf] cfwf/df yk shf{ ;Ldf sfod ug{ jf yk shf{ k|bfg ug{ kfOg] 5}g .

t/, ahf/ d"No sd eO{ shf{ c;'/lIft ePsf] cj:yfdf yk ;'/If0fsf] Joj:yf ug'{ kg]{5 .

-3_ ;+:yfks z]o/ lwtf]aGws /fvL shf{ k|jfx ubf{ To:tf] z]o/nfO{ u}/ a}+lsË ;DklQ (Non-Banking Asset) df n}hfg kfO{g] 5}g / o;/L lwtf]jGws /flvPsf] ;+:yfks z]o/ e'QmfgL cjlw gf3]sf] ^ dlxgfleq k|rlnt sfg'g / o; a}+ssf] lgb]{zgsf] clwgdf /xL ljqmL u/L ;Sg' kg]{5 .

-ª_ ;+:yfks z]o/ lwtf]aGws /fvL shf{ k|jfx ePsf] cj:yfdf To:tf] shf{sf] e'QmfgL cjlw ls6fg ug'{ kg]{5 / To:tf] cjlw Ps jif{ eGbf a9L x'g] 5}g .

-r_ ;+:yfks z]o/ lwtf] aGws /fvL shf{ k|jfx ubf{ To:tf] shf{sf] k'g/;+/rgf / k'g/tflnsLs/0f ug{ kfOg] 5}g .

-5_ ;+:yfks z]o/ lwtf]aGws /fvL shf{ k|jfx ubf{ c;n shf{ jfx]s cGo cj:yfdf ztk|ltzt shf{ gf]S;fgL Joj:yf ug'{ kg]{5 .

-h_ tf]lsPsf] e'QmfgL cjlwdf shf{ r'Qmf gu/]df ;+:yfks÷;~rfnsnfO{ @! lbgleq clgjfo{ ?kdf sfnf];"rL (Black Listing) df /fVg l;kmfl/z ug'{ kg]{5 . ;f] ;DjGwL Joj:Yff C0f k|jfx ubf{ g} C0fLnfO{ shf{ ;Demf}tf (Loan deed) df pNn]v ug'{ kg]{5 .

-em_ dfly -s_ b]lv -em_ ;Dd plNnlvt Joj:yfx? a}+s tyf ljQLo ;+:yfx?n] cfkm\gf] shf{ gLlt÷ ljlgoddf :ki6 ?kdf pNn]v ug'{ kg]{5 .

!*= a}+s hdfgt -Bank Guarantee_ ;DaGwdf -s_ a}+s tyf ljQLo ;+:yfx?n] k|ls|of k"/f u/L hf/L u/]sf a}s hdfgt -Bank Guarantee_ afktsf]

/sd s'g} sf/0f k/L Beneficiary nfO{ e'QmfgL lbg' kg]{ cj:yfdf dfu bfjL k/]sf] ;ft lbgleq e'QmfgL lbg]÷glbg] ;DaGwdf 6'Ëf] nufO;Sg' kg]{5 .

-v_ o:f/L bfjL k/]sf] ;ft lbgleqdf a}+s hdfgt hf/L ug]{ ;+:yfn] Beneficiary nfO{ e'QmfgL lbg' kg]{ cj:yfdf kof{Kt cfwf/ lagf e'QmfgL gu/]df ;DalGwt a+}s tyf ljQLo ;+:Yffsf] o; a}+sdf /x]]sf] vftf÷ o; a}+sn] cfb]z lbPsf] a}+ssf] vftfaf6 s§f u/L ;DalGwt Beneficiary nfO{ e'QmfgL ug{ ;lsg] 5 .

-u_ o;/L e'QmfgLsf nflu bfjL k/]sf] hdfgt afktsf] ;Defljt bfloTjnfO{ k"FhLsf]ifsf] cg'kft u0fgf ug]{ k|of]hgsf nflu @)) k|ltztn] hf]lvd ef/ k|bfg ug'{ kg]{5 .

!(= cGt/a}+s sf/f]jf/÷;fk6L÷nufgL ;DaGwdf o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?n] Pscfk;df k|bfg ug]{ ;fk6LnfO{ lgoldt shf{ ;fk6 -Regular Credit Facility_ sf] ?kdf geO{ cGt/a}+s sf/f]jf/÷;fk6L -Interbank Transactions/Borrowings_ sf] ?kdf dfq k|of]u ug{ kfOg]5 . cGt/a}+s ;fk6Lsf] cjlw a9Ldf & lbg;Dd dfq x'g]5 .

@)= :jLs[t ef}uf]lns sfo{If]qleq dfq shf{ k|jfx ug'{kg]{ ;DaGwdf Ohfhtkqk|fKt /fli6«o:t/sf a}+s tyf ljQLo ;+:yfx? afx]s cGo ;+:yfx?n] crn ;DklQ lwtf] /fvL shf{ k|jfx ubf{ To:tf] shf{sf] lwtf] / kl/of]hgf÷Joj;fo cfˆgf] ef}uf]lns sfo{If]qleq x'g'kg]{ 5 . xfo/ kr]{h cGtu{t shf{ k|jfx ug{ eg] o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .

43

t/, of] lgb]{zg hf/L x'g' cl3 k|jfx ePsf] shf{sf] xsdf @)&! c;f/ d;fGtleq lgoldt ul/;Sg' kg]{5 . cGoyf, To:tf] shf{ c;'nL geP;Dd zt k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 . ;fy}, o; cl3sf] lgb]{zg adf]lhd sfo{If]q aflx/sf] lwtf] lnO{ k|jfx ePsf] shf{df sfod ug'{kg]{ zt k|ltzt shf{ gf]S;fgL Joj:yf o; lgb]{zg adf]lhd ;dfof]hg ug{ kfOg] 5|}g .

@!= l6=cf/=shf{ (Trust Receipt Loan) ;DaGwdf 6«i6 l/l;K6 shf{ -TR Loan_ jf To:t} k|s[ltsf cfoft shf{ k|bfg ubf{ clwstd !@) lbg;Ddsf] cjlwsf] nflu dfq k|jfx ug{ kfOg]] 5 .

@@= r]ssf] lwtf]÷;'/If0fdf shf{ k|jfx ug{ gkfOg] ;DaGwdf

-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] s'g} klg lsl;dsf] r]ssf] lwtf]÷;'/If0fdf shf{ k|jfx ug{ kfOg] 5}g . t/, pka'Fbf -@_ sf] cj:yf afx]s k|rlnt gLltut Joj:yfsf] clwgdf /xL r]s -ljN;_ vl/b tyf l8:sfpG6 ug{ afwf k'u]sf] dflgg] 5}g .

-@_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] b]xfo adf]lhdsf r]s vl/b ug{ kfpg] 5}g .

-s_ cfˆgf] ;+:yfsf] ;+:yfks÷;~rfns÷sd{rf/L tyf gLhx?sf] Psf3/ kl/jf/sf] ;b:osf] r]s jf

-v_ r]s vl/b ug]{ ldlteGbf kl5sf] ldlt pNn]v ePsf] -Post dated_ s'g} klg r]s .

-#_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] vl/b u/]sf] r]s vl/b u/]sf] lbg ;d]t a9Ldf tLg sfo{lbgleq clgjfo{?kdf r]s sn]S;g jf ;dfzf]wgdf k7fpg' kg]{5 .

@#= Revolving k|s[ltsf JolQmut shf{sf] ;DaGwdf a}+s tyf ljQLo ;+:Yffx?n] Overdraft nufotsf Revolving k|s[ltsf JolQmut shf{x? k|jfx ubf{ ?= ! s/f]8;Dd dfq k|jfx ug{ ;Sg] 5g\ . t/ of] lgb]{zg hf/L x'g' cl3 ;Ldf eGbf a9L k|jfx ePsf To:tf shf{x? @)&! cfiff9 d;fGt;Ddsf nflu gljs/0f ug{ of] Joj:yfn] afwf k'/\ofPsf] dflgg] 5}g . a}+s tyf ljQLo ;+:yfx?n] Revolving k|s[ltsf JolQmut shf{df k|jflxt shf{sf] ljj/0f g]=/f=a}+s lgb]{zg kmf=g+= @=$ adf]lhdsf] 9fFrfdf tof/ u/L q}dfl;s ljj/0f o:tf] ;dofjwL ;dfKt ePsf] k}+lt; lbg leq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{kg]{5 .

@$= C0fLn] :yfoL n]vf gDa/ lnPsf] x'g'kg]{ ;DaGwdf a}+s tyf ljQLo ;+:yfx?n] 5'§f 5'§} jf Psd'i6 u/L ?= ! s/f]8 jf ;f] eGbf a9L /sdsf] shf{ s'g} JolQmnfO{ k|jfx ug'{ k/]df To:tf] JolQmn] clgjfo{ ?kdf :yfoL n]vf gDa/ -PAN_ lnPsf] x'g'kg]{ 5 .

@%= Risk taker -;+rfns, k|d'v sfo{sf/L clws[t jf Joj:yfkg txsf] kbflwsf/L_ nfO{ k|jfx x'g] shf{

;DaGwdf Ohfhtkqk|fKt ;+:yfn] csf]{ Ohfhtkqk|fKt ;+:yfsf ;+rfns, k|d'v sfo{sf/L clws[t jf Joj:yfkg txsf] kbflwsf/LnfO{ lzIff shf{, xfo/ kr]{h shf{, 3/ shf{ jf 3/fo;L k|of]hgsf ;fdu|L shf{ afx]s lghx?sf] JolQmut gfddf cGo s'g} lsl;dsf shf{ k|jfx ug{ ;Sg] 5}gg\ . t/ ;/sf/L C0fkqsf] lwtf]df jf Credit Card cGtu{t shf{ lng o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g . of] lgb]{zg hf/L x'g' k"j{ lnPsf] shf{ @)&! c;f/ d;fGtleq lgoldt ug'{ u/fpg' kg]{ 5 .

@^= PsfpG6k]oL r]s dfkm{t shf{ /sd lgsf;f ug'{ kg]{ ;DaGwdf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] s'g} klg sDkgL÷kmd{ jf ;+ul7t ;+3÷;+:yfnfO{ :jLs[t shf{sf] /sd lgsf;f ubf{ ;DalGwt a}+s÷ljQLo ;+:yfdf g} vftf vf]nL hDdf ug'{ kg]{5 . ;f] afx]ssf] cj:yfdf C0fL sDkgL÷kmd{ jf ;+ul7t ;+3÷;+:yfsf] gfddf PsfpG6k]oL r]s dfkm{t dfq shf{ /sd lgsf;f ug'{ kg]{5 .

@&= kof{j/0fLo k|efjsf] ljZn]if0f u/]/ dfq shf{ k|jfx ug]{ ;DjGwdf s'g} klg k|s[tLsf pBf]ux?df a}+s tyf ljQLo ;+:yfx?n] shf{ nufgL ug'{k"j{ clgafo{ ?kdf kof{j/0fLo

k|efjsf] ljZn]if0f u/L shf{ k|jfx ug'{kg]{ 5 . @*= e'QmfgL tflnsf ;DaGwdf

Ohfhtkqk|fKt;+:yfx?n] k|jfx u/]sf] ls:tf c;'nL ;DaGwL sfo{tflnsf lgdf{0f ubf{ ls;fgn] pTkfbg ug]{ afnL leq\ofpg] ;do / shf{sf] ls:tf e'QmfgL ug]{ ;do aLr ;s];Dd tfnd]n ldNg] lsl;dn] To:tf] sfo{ tflnsf lgdf{0f ug'{kg]{ 5 .

@(= hdfgt lbPsf] cj:yfdf hdfgLkqdf pNn]v u/]sf] /sd;Dd dfq lhDd]jf/ x'g]

44

hdfgt lbPsf] cj:yfdf hdfgLkqdf pNn]v u/]sf] /sdeGbf a9L /sdsf] nflu hdfgL lbg] JolQm÷kmd{÷ sDkgL÷;+:yfnfO{ s'g} klg cj:yfdf lhDd]jf/ gu/fpg hdfgLkq tof/ ubf{ g} hdfgL /sd, C0fsf] cjlw, C0fsf] k|of]hg, k|d'v C0fL, ;fIfL, hdfgtstf{sf] gfd, 7]ufgf, ;f] sf] ;gfvt nufotsf ljifox? :ki6 ?kdf pNn]v x'g' kg]{5 .

#)= clu|d e'QmfgL z'Ns ;DaGwdf shf{ lnFbfsf] avt tf]lsPsf] zt{ jf Jofhb/ kl/jt{g ePsf] sf/0f C0fLn] cfkm\gf] cfDbfgL jf >f]taf6 shf{ cu|Ld e'QmfgL ug{ rfx]df To:tf] clu|d e'QmfgL u/] jfkt s'g} lsl;dsf] z'Ns lng kfOg] 5}g .

#!= lwtf] km's'jf ;DaGwdf a}+s tyf ljQLo ;+:yfn] cfk'mn] u/]sf] shf{ nufgL adf]lhd c;'n pk/ ug'{ kg]{ ;Dk"0f{ /sd c;'n eO{ ;s]kl5 ;'/If0f jfkt /flvPsf] lwtf] tTsfn k'ms'jfsf] nflu ;DalGwt sfof{nodf n]vL k7fpg' kg]{5 .

#@= shf{ ;fk6sf] juL{s/0f ljj/0f k7fpg] ;DaGwdf Ohfhtkqk|fKt ;+:yfn] cfly{s jif{sf] cflZjg, kf}if, r}q / cfiff9 d;fGtdf shf{ juL{s/0f u/L ;+nUg lgb]{zg kmf=g+= @=!, @=@ / @=# cg';f/sf ljj/0fx? qodf; ;dfKt ePsf] Ps dlxgfleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

##= lgb]{zg kfngf gu/]df x'g ;Sg] sf/jfxL Ohfhtkqk|fKt ;+:yfn] of] lgb]{zg kfngf gu/]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) jdf]lhd sf/jfxL x'g]5 .

#$= vf/]hL / arfp -!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M– PsLs[t lgb]{zg, @)^( sf] shf{÷;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yf O=k|f lgb]{zg

g+= @÷)^( af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? .


45

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

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

-¿=bz nfvdf_

ut qodf;

ljj/0f

shf{ tyf ;fk6 vl/b tyf l8:sfpG6

ul/Psf laN;

:jb]zL ljb]zL hDdf :jb]zL ljb]zL hDdf

o; qodf;sf]

hDdf ljkGg ju{

cGoljldt cljldt

!= ;lqmo shf{ ;fk6 c;n shf{ @= lgl:qmo shf{ ;fk6 @=! k'g/;+/rgf÷k'gtf{lnsLs/0f

@=@ sd;n @=# z+sf:kb

@=$ v/fa

#= s'n shf{ ;fk6 -! ± @_ $= shf{ gf]S;fgL Joj:yf $=! c;n

$=@ k'g/;+/rgf÷k'gtf{lnsLs/0f $=# sd;n $=$ z+sf:kb $=% v/fj $=^ cltl/St $=& Psn u|fxs l;df gf3]sf] $=* JolQmut hdfgL÷t];|f]kIfsf] lwtf]df

k|jfx ePsf] shf{sf] nflu yk

%= ut qodf;;Ddsf] shf{ gf]S;fgL Joj:yf ^=! c;n

^=@ k'g/;+/rgf÷k'gtf{lnsLs/0f ^=# sd;n ^=$ z+sf:kb ^=% v/fj ^=^ cltl/St ^=& Psn u|fxs l;df gf3]sf] $=* JolQmut hdfgL÷t];|f]kIfsf] lwtf]df

k|jfx ePsf] shf{sf] nflu yk

^= o; qodf;sf] gf]S;fgL Joj:yf lkmtf{ &= o; qodf;sf] yk shf{ gf]S;fgL Joj:yf *= o; qodf;df yk÷lkmtf{ (= s'n shf{ gf]S;fgL Joj:yf -%-^±&_

v'b shf{ -#–$_

ldlt M clws[t b:tvt

46

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

u|fxslkR5] juL{s/0f ul/Psf] shf{x? tyf ;f]sf] gf]S;fgL Joj:yf ;DaGwL ljj/0f ===============;fn ==================d;fGt

zfvf ;d"x sf] gfd

C[0fL sf] gfd

nufgL÷ sf/f]jf/ ldlt

sf]ifdf cfwfl/t shf{ e'QmfgL ldlt

u}/ sf]ifdf cfwfl/t ;'ljwf

-?_

shf{ Joj:yf ljkGg ju{ /sd ?=

s}lkmot

shf{ k|sf/

:jLs[t ;Ldf -?_

afFsL ;fFjf -?_

afFsL Aofh -?_

Effvf gf3]sf]

;fFjf -?_

:jLs[t ;Ldf -?_

afFsL ;fFjf -?_

AfuL{s/0f Joj:yf -?_

s'n hDdf M–

ldlt clws[tsf] gfd b:tvt

b|i6Jo M– !_ ls:tfaGbLdf k|bfg ul/Psf cfjlws shf{x? (Term Loan) sf] xsdf klxnf] ls:tfn] efsf gf3]sf] ldlt g} e'QmfgL ldlt x'g]5 . olb s'g} shf{sf] e'QmfgL ldlt g} gePdf sf]ifdf cfwfl/t shf{ ;'ljwfdf kl/0ft ePsf] ldlt (Booking date) nfO{ g} e'QmfgL ldlt dfGg' kg]{5 . -h:t}M– Uof/]06L e'QmfgL, Forced L/C, rfn' vftf lagf lnld6 cf]e/8«g ePdf cflb_ .

@_ e'QmfgL ldlt lbg÷dlxgf÷;fn (day/month/year) cg';f/ /fVg' kg]{5 . #_ obL shf{x?nfO{ e'QmfgL ldlt eGbf leGg cfwf/df juL{s/0f ul/Pdf, juL{s/0f ul/Psf] sf/0f s}lkmot dxndf

pNn]v ug'{ kg]{5 . -pbfx/0fsf] nfluM C0fL sfnf];"rLdf ;dfj]z ePdf, Aoa;fo ;~rfng gePdf, shf{ b'?kof]u ePdf cflb_ .

$_ ljkGg ju{ shf{ ;DjlGw ljj/0fx? 5'§} ljj/0fsf] ?kdf s'n /sd ;lxt b]vfpg' kg]{5 . %_ of] shf{ ljj/0fdf Ps} ;d"xsf C0fLx?sf] ljj/0f 5'l§g] u/L k]z ug'{ kg]{5 . ^_ shf{ auL{s/0fdf c;n, k'g/tflnsLs/0f÷k'g/;+/rgf, sd;n, z+sf:kb tyf v/fj nfO{ qmdzM !, @, #, $ / %

pNn]v ug'{ kb{5 . &_ of] ljj/0fsf] OskL dfq k7fpg' kg]{5 . xf8{skL k7fpg'kg]{ 5}g .

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

u}/ a}+lsË ;DklQsf] gf]S;fgL Joj:yf ;DjGwL ljj/0f ===============;fn ==================d;fGt

qm=;+=

C0fL jf kf6L{sf] gfd 7]ufgf

u}/ a}+lsË ;DklQ ;sf/ u/]sf] ldlt

s'n u}/ a}+lsË ;DklQ /sd ?=

gf]S;fgL Joj:yf v'b u}/ a}+lsË ;DklQ /sd ?= k|ltzt /sd ?=

-!_ -@_ -#_ -$_ -%_ -^_ -$_—-^_ s"n hDdf

ldlt clws[tsf] gfd b:tvt

47

g]=/f= a}+s lgb]{zg kmf=g+=@=$ Revolving k|s[ltsf JolQmut shf{sf] ljj/0f

===============;fn ==================d;fGt

-?=bznfvdf_

l;=g+= C0fLsf] gfd shf{sf] k|sf/

:jLs[t ;Ldf

af+sL ;fFjf shf{ k|jfx ldlt

shf{ e'QmfgL ldlt

s}lkmot

! @ # === ===

48



O=k|f=lgb]{zg g+= #÷)&)

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

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfaf6 Pp6} u|fxs, kmd{, sDkgL jf cfk;L ;DaGw ePsf u|fxsx?sf] ;d"xnfO{ tyf cy{ Joj:yfsf] Ps} If]qdf k|jfx x'g] shf{sf ;DjGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 . != shf{ ;fk6 tyf ;'ljwfsf] ;Ldf lgwf{/0f

Ohfhtkqk|fKt ;+:yfn] Pp6} u|fxs, kmd{, sDkgL jf cfk;L ;DaGw ePsf u|fxsx?sf] ;d"xnfO{ sf]ifdf cfwfl/t (Fund Based) / u}/sf]ifdf cfwfl/t (Non-Fund Based) ;'ljwfx? ;d]t u/L cfˆgf] k|fylds k"FhLsf] a9Ldf @% k|ltzt;Dd k|bfg ug{ ;Sg]5g\ . b]zsf] pTkfbg, /f]huf/L nufotsf kIfnfO{ b[li6ut u/L lgof{t If]q, ;fgf tyf demf}nf pBf]u, cf}ifwL pTkfbg pBf]u, s[lif If]q, ko{6g pBf]u, l;d]G6 pBf]u, kmnfd pBf]u tyf cGo pTkfbgd"ns pBf]ux?df k|jfx x'g] shf{sf] Psn u|fxs shf{ ;Ldf clwstd #) k|ltzt sfod ul/Psf] 5 . o;/L shf{ ;fk6 tyf ;'ljwf k|bfg ubf{ Ohfhtkqk|fKt ;+:yfsf] nflu cfGtl/s n]vfk/LIfsn] k|dfl0ft u/]sf] l7s cl3Nnf] qodf;sf] jf;nftdf b]lvg] k|fylds k"FhLsf] cfwf/df k|ltu|fxs shf{ ;fk6 tyf ;'ljwfsf] ;Ldf lgwf{/0f ug'{ kg]{5 .

@= hnljB't kl/of]hgf, ljB't k|;f/0f nfOg (Transmission Line) / s]jnsf/ lgdf{0f kl/of]hgfdf shf{ k|jfx ug]{ ;DaGwdfM

-s_ Ohfhtkqk|fKt ;+:yfx?n] hnljB't kl/of]hgf, ljB't k|;f/0f nfOg -Transmission Line_ / s]jnsf/ lgdf{0f kl/of]hgfdf sf]ifdf cfwfl/t shf{ tyf u}/ sf]ifdf cfwfl/t ;'ljwf k|fylds k"FhLsf] a9Ldf %) k|ltzt;Dd k|jfx ug{ ;Sg] 5g\ . t/, hnljB't kl/of]hgfsf] xsdf k|fylds k"FhLsf] @% k|ltzteGbf a9L shf{ k|jfx ug'{ kg]{ cj:yfdf ;DalGwt lgsfo;Fu clgjfo{ ?kdf ljB't vl/b ;Demf}tf (Power Purchase Agreement) ePsf] x'g' kg]{5 .

-v_ o:tf kl/of]hgfsf] e'QmfgL tflnsf -Repayment Schedule_ tof/ ubf{ gub k|jfx tyf cGo k|df0fsf] cfwf/df k'li6 x'g] u/L ug'{ kg]{5 .

-u_ kl/of]hgf ljZn]if0f u/L ;DalGwt a}+s tyf ljQLo ;+:yfn] to u/]sf] Moratorium Period cyjf To:tf] kl/of]hgfjf6 ljB't pTkfbg x'g] ;dodWo] h'g ;do cufl8 x'G5 ;f]xL ldltaf6 ls:tf c;'n ug'{ kg]{5 .

-3_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] ljMz'4 hnljB't kl/of]hgf, ljB't k|zf/0f nfOg (Transmission Line) / s]jnsf/ lgdf{0f ;DaGwL kl/of]hgfx?df nufgL ubf{ dfq ljBdfg @% k|ltztsf] Psn u|fxs shf{ ;LdfnfO{ a[l4 u/L sf]ifdf cfwfl/t shf{ tyf u}/ sf]ifdf cfwfl/t ;'ljwf ;d]t u/L hDdf k|fylds k"FhLsf] a9Ldf %) k|ltzt;Dd nufgL ;Ldf sfod ul/Psf] 5 . t/, hnljB't kl/of]hgf, ljB't k|zf/0f nfOg (Transmission Line) / s]jnsf/ lgdf{0f ;DaGwL kl/of]hgf ;DaGwL u|fxsn] u}/ hnljB't÷ljB't k|zf/0f nfOg÷s]jnsf/ kl/of]hgfdf klg nufgL ug{ rfx]df %) k|ltztsf] ;Ldf ggf3\g] u/L sf]ifdf cfwfl/t shf{ tyf u}/ sf]ifdf cfwfl/t ;'ljwf ;d]t u/L a9Ldf @% k|ltzt;Dd dfq shf{÷;'ljwf k|jfx ug{ ;lsg] 5 .

-pbfx/0fsf] nflu, M sf]if tyf u}/ sf]ifdf cfwfl/t ;'ljwf ;d]t u/L hDdf k|fylds k"FhLsf] %) k|ltzt ljz'4 hnljB't kl/of]hgf÷ljB't k|;f/0f nfOg÷s]jnsf/ kl/of]hgfdf nufgL u/]df cGodf nufgL ug{ kfOg] 5}g . sf]if tyf u}/ sf]ifdf cfwfl/t ;'ljwf ;d]t u/L hDdf k|fylds k"FhLsf] $) k|ltzt dfq ljz'4 hnljB't kl/of]hgf÷ljB't k|zf/0f nfOg÷s]jnsf/ kl/of]hgfdf nufgL u/]df cGodf !) k|ltzt;Dd dfq nufgL ug{ kfOg] 5 . sf]if tyf u}/ sf]ifdf cfwfl/t

49

;'ljwf ;d]t u/L hDdf k|fylds k"FhLsf] ! k|ltztb]lv @% k|ltzt dfq ljz'4 hnljB't kl/of]hgf÷ljB't k|zf/0f nfOg÷s]jnsf/ kl/of]hgfdf nufgL u/]df cGodf @% k|ltzt;Dd dfq nufgL ug{ kfOg] 5 . _

sy+sbflrt, u}/ hnljB't÷ljB't k|zf/0f nfOg÷ s]jnsf/ kl/of]hgfdf tf]lsPsf] ;Ldf gf3L shf{ k|jfx u/]df ;Ldf gf3]sf] /sd a/fa/sf] shf{df ztk|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .

#= ;Ldf ;dfof]hg u|fxsn] jf;nft aflx/sf ;'ljwfx? Ps k6s pkof]u ul/;s] kl5 o:tf] ;'ljwf sf]ifdf cfwfl/t shf{df kl/0ft ePdf To:tf] u|fxssf] nflu ;Ldf lgwf{/0f ubf{ sf]ifdf cfwfl/t shf{ ;Ldf ;DaGwL lgb]{zg nfu" x'g]5 .

$= shf{ ;fk6 tyf ;'ljwfsf] ;Ldfdf 5'6 b]xfosf shf{ ;fk6 jf ;'ljwfsf] xsdf a''Fbf g+= ! df pNn]v ul/Psf] ;Ldf nfu" x'g] 5}g M– -s_ d'2lt /l;b, g]kfn ;/sf/sf] ;'/If0fkq, g]kfn /fi6« a}+s C0fkqsf] lwtf]df / ljZj a}+s, Pl;ofnL

ljsf; a}+s tyf cGt//fli6«o ljQ lgud nufotsf g]kfn ;b:o ePsf] cGt//fli6«o ax'kIfLo (Multilateral) ljQLo ;+:yfx? tyf cGt//fli6«o >]0fLs[t (Rated) a}+ssf] lgMzt{ hdfgtdf k|bfg ul/g] shf{ ;fk6 tyf ;'ljwfx? . ;fy}, ;DalGwt a}+s tyf ljQLo ;+:yfaf6 cg'/f]w eO{ cfPdf o; a}+sn] hf/L u/]sf] lgb]{zgdf pNn]v ePsf] Joj:yf ;d]t sfod /xg] u/L To:tf cGt//fli6«o ax'kIfLo ;+:yfn] hf/L ug]{ hdfgt (Guarantee) df cfwfl/t eO{ a}+s tyf ljQLo ;+:yfx?n] k|bfg ug]{ shf{df k"FhLsf]ifsf] cg'kft u0fgf ug]{ k|of]hgsf nflu z"Go hf]lvd ef/ (Zero Risk Weight) k|bfg ug{ ;lsg] 5 . :ki6Ls/0fM cGt//fli6«o >]0fLs[t (Rated) a}+s eGgfn] ;+o'Qm clw/fHo a]nfotsf] n08gaf6 k|sflzt The Banker klqsfn] k|To]s jif{ h'nfO{ dlxgfdf k|sfzg ug]{ Top Thousand World Banks sf] ;"rLdf l7s cl3Nnf] jif{ ;dfj]z ePsf a}+sx?nfO{ ;Demg' kg]{5 .

-v_ shf{;+u ;DalGwt hf]lvdaf6 ;'/lIft x'g] kof{Kt Joj:yf u/L b]xfosf ;+:yfx?nfO{ b]xfo adf]lhdsf j:t'x? v/Lb tyf cfoft ug{ æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?af6 k|bfg ul/g] shf{ ;fk6 tyf ;'ljwfx?

qm=;+= ;+:yf j:t'-!_ g]kfn cfon lgud ln= UofF; tyf k]6«f]lnod kbfy{ -@_ g]kfn vfB ;+:yfg vfBfGg -#_ s[lif ;fdu|L sDkgL ln= s[lif /f;folgs dn

%= ;+o'Qm nufgLstf{ a}+s tyf ljQLo ;+:yfx?sf] Uof/]06L tyf sfp06/ Uof/]06Ldf shf{ tyf ;'ljwf k|bfg ug{] Joj:yf ;+o'Qm nufgLdf ;~rfngdf cfPsf a}+s tyf ljQLo ;+:yfx?sf] ;+o'Qm nufgLstf{ a}+s tyf ljQLo ;+:yfx?sf] Uof/]06L tyf sfp06/ Uof/]06Ldf shf{ tyf ;'ljwf k|bfg ug{ s'g} afwf kg]{ 5}g . t/, o;/L k|bfg ul/Psf] shf{df k|ltu|fxs shf{ ;Ldfsf] Joj:yf eg] nfu" x'g]5 . To:tf ;+o'Qm nufgLstf{ a}+s tyf ljQLo ;+:yf cGt/f{li6«o >]0fLs[t (Rated) a}+s ePdf dfly a'Fbf g+ $ sf] -s_ df pNn]v eP adf]lhd s} Joj:yf nfu" x'g]5 .

^= cfk;L ;DaGw ePsf u|fxsx?nfO{ Pp6} ;d"x dflgg] Joj:yf shf{ ;fk6 tyf ;'ljwf ;Ldfsf] k|of]hgsf] lgldQ cfk;L ;DaGw ePsf u|fxsx?sf] ;d"xnfO{ b]xfosf cj:yfdf Pp6} ;d"x dflgg] 5 M– -s_ s'g} sDkgLn] csf]{ sDkgLsf] kRrL; k|ltzt jf ;f]eGbf a9L z]o/ lnPsf] eP To:tf b'j} sDkgLx?, -v_ s'g} JolQm, sDkgLsf] ;~rfns, k|fOe]6 lnld6]8 sDkgLsf z]o/wgL, ;fem]bf/L kmd{sf ;fem]bf/, kmd{sf

k|f]k|fO6/ tyf To:tf JolQm, ;~rfns, z]o/wgL, ;fem]bf/ jf k|f]k|fO6/sf Psf3/df a;f]af; u/L cfPsf jf 5'§fleGg ePsf klt jf kTgL, 5f]/f, 5f]/L, wd{k'q, wd{k'qL, afa', cfdf, ;f}t]gL cfdf / cfk"mn] kfngkf]if0f ug'{ kg]{ bfh', efO, tyf lbbL, alxgL,

-u_ v08 -v_ df plNnlvt JolQmx?n] PSn} jf ;+o'Qm?kdf csf]{ sDkgLsf] @% k|ltzt jf ;f] eGbf a9L z]o/ lnPsf] eP To:tf sDkgLx?,

-3_ v08 -v_ df plNnlvt JolQmx?n] PSn} jf ;+o'Qm ?kdf csf]{ sDkgLsf] kRrL; k|ltzt eGbf sd z]o/ lnPsf] eP tfklg To:tf] sDkgLsf] Joj:yfkgdf b]xfosf lsl;daf6 lgoGq0f ePsf To:tf sDkgLx?M–

50

-!_ ;~rfns ;ldltsf] cWoIf eO{, -@_ sDkgLsf] sfo{sf/L k|d'v eO{, jf -#_ sDkgLsf] ;~rfnsx?dWo] @% k|ltzteGbf a9L ;~rfnsx? lgo'Qm u/L .

-ª_ Ps} ;d"xsf egL cfj4 /x]sf kmd{, sDkgL jf To:tf ;d"xsf ;b:ox?, -r_ v08 -v_ adf]lhd Pp6f u|fxs jf sDkgLn] csf]{ u|fxs jf sDkgLnfO{ hdfgt lbPsf] eP To:tf u|fxs

jf sDkgLx? . t/ /fli6«o k|fyldstfk|fKt hnljB't cfof]hgfsf] xsdf s'g} u|fxsn] hdfgt lbPsf] cfwf/df dfq

cfk;L ;DaGw ePsf u|fxsx?sf] ;d"xdf gkg]{ u/L zt{x? tf]sL 5'6 lbg ;lsg] 5 . tf]lsPsf] ;dodf To:tf cfof]hgf ;DkGg gePdf o:tf] 5'6 :jtM /2 x'g]5 .

-5_ Pp6} lwtf]df PseGbf a9L JolQmx?nfO{ shf{ k|jfx u/]sf] eP To:tf JolQmx?, -h_ Ps cfk;df JolQmut hdfgL lbO{ Cross Guarantee /x]sf] 5 eg] To:tf] hdfgL lbg]÷lng] JolQmx?, -em_ kmd{, sDkgL afx]s cGo ;+:yfx?sf] xsdf ;f] ;+:yf ;+rfng, lgoGq0f jf Joj:yfkgdf k|ToIf ;+nUg

JolQm jf lghsf] Psf3/df a;f]af; u/L cfPsf jf 5'§fleGg ePsf klt jf kTgL, 5f]/f, 5f]/L, wd{k'q, wd{k'qL, afa', cfdf, ;f}t]gL cfdf / cfk"mn] kfngkf]if0f ug'{ kg]{ bfh', efO, tyf lbbL, alxgL .

&= cfk;L ;DaGw ePsf u|fxsx?sf] ljj/0f k7fpg' kg]{ Ohfhtkqk|fKt ;+:yfn] Pp6f u|fxs jf cfk;L ;DaGw ePsf u|fxsx?sf] clen]v cw{jflif{s ?kdf tof/ u/L Ps dlxgfleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu tyf ;DjlGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

*= cnu ;d"xsf] ?kdf lnOg] Joj:yf g]kfn ;/sf/sf] k"0f{ jf krf; k|ltzt eGbf a9L :jfldTj ePsf] ;+ul7t ;+:yf jf sDkgLnfO{ 5'§} -cnu_ ;d"xsf] ?kdf lnOg] 5 .

(= clws]lGb|t hf]lvd (Concentration Risk) Go"gLs/0f ug{] Joj:yf Ohfhtkqk|fKt ;+:yfn] s'g} Pp6f u|fxs, kmd{, sDkgL jf cfk;L ;DaGw ePsf u|fxsx?sf] ;d"xnfO{ a'Fbf g+= -!_ sf] pka'Fbf -!_ df tf]lsPsf] ;LdfeGbf a9L shf{ ;fk6 jf ;'ljwf k|bfg u/]df To;af6 pTkGg x'g] clws]lGb|t hf]lvd vfDgsf] nflu ;LdfeGbf a9L k|bfg ul/Psf] shf{ ;fk6 jf ;'ljwfsf] zt k|ltzt yk shf{ gf]S;fgL Joj:yf (Loan Loss Provision) sfod ug'{ kg]{5 .

!)= 7"nf C0fLx?sf] shf{ ljj/0f k]z ug'{ kg]{ o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf a}+sx?df /x]sf 7"nf C0fL -?= % s/f]8 eGbfa9L shf{ pkof]u ug]{_ sf] shf{nfO{ ;dod} cg'udg ug{ o; a}+saf6 pknAw Big Borrower Software cg';f/ b]xfosf] ljj/0f k7fpg' kg]{5 . != æsÆ ju{sf a}+sx?n] pQm Software df /x]sf ljj/0fx? tyf xfn /x]sf C0fLx?sf] ;d"xsf] gfd yk

ug'{k/]df jf kl/jt{g ug'{ k/]df ;f] ljj/0f cfˆgf ;j} zfvfx?sf] ;d]t ;dli6ut ?kdf tof/ u/L qodf; ;dfKt ePsf] ldltn] ! dlxgfleq a}+s ;'kl/j]If0f ljefudf cfOk'Ug] u/L e-mail jf Compact Disc dfkm{t clgjfo{ ?kdf k7fpg' kg]{5 .

@= Software df Data Entry ubf{ qodf;nfO{ qmdzM !, @, #, $ / cfly{s jif{nfO{ kl5Nnf @ c+s pNn]v u/L tof/ ug'{ kg]{5 .

!!= If]qut shf{ ;DaGwL Joj:yf -!_ hf]lvd lgoGq0f ug{sf] nflu Ohfhtkqk|fKt ;+:yfn] kof{Kt cfGtl/s gLlt lgodx?sf] Joj:yf u/L

If]qut shf{ ;3gtfsf] cg'udg ug'{ kg]{5 . t/, o; a}+sn] lgb]{zg lbPdf a'Fbf g+= ( adf]lhd yk shf{ gf]S;fgL Joj:yf ug{' kg]{5 . cy{ Joj:yfsf ljleGg If]qx?sf] ;"rL ;+nUg lgb]{zg kmf=g+= # df pNn]v ul/Psf] 5 .

-@_ If]qut ?kdf k|jfx ul/Psf] shf{ tyf ;'ljwfnfO{ Ohfhtkqk|fKt ;+:yfn] shf{ ;3gtf cg';f/ b]xfo adf]lhd b'O{ txdf 5'6ØfP/ cg'udg, lgoGq0f tyf ;"rgf k|0ffnLsf] Joj:yf ug'{ kg]{5 M– -kmf=g=+ (=# sf] 9fFrf cg';f/_ -s_ tx ! M k|fylds k"FhLsf] %) - !)) k|ltzt;Dd Pp6} If]qdf k|jflxt shf{ ;fk6 / ;'ljwf .

o:tf] shf{sf] dfkg / cg'udgsf] sfo{ljlw tyf ;"rgf k|0ffnLsf] Joj:yf Ohfhtkqk|fKt ;+:yf cfkm}n] u/L slDtdf q}dfl;s ?kdf cg'udg ug'{ kg]{5 .

-v_ tx @ M k|fylds k"FhLsf] zt k|ltzteGbf a9L Pp6} If]qdf k|jflxt shf{ ;fk6 / ;'ljwfsf ;DjGwdf o:tf] shf{sf] Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltaf6 ;d]t cg'df]bg

51

u/fOPsf] x'g' kg]{5 . Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] To:tf shf{x?sf] ;Ldf k|fylds k"FhLsf] zt k|ltzt eGbf a9L sfod /fVg] jf g/fVg] eGg] ;DaGwdf jflif{s ?kdf lg0f{o ug'{ kg]{5 / ;f] lg0f{osf] hfgsf/L o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

-#_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf -s'g} Ps cfly{s If]qdf dfq shf{ k|jfx ug{ :jLs[lt kfPsf ljQLo ;+:yf jfx]s_ n] s'g} Ps If]qdf cfkm\gf] s'n afFsL shf{ ;fk6sf] a9Ldf $) k|ltzt;Dd shf{ k|jfx ug{ kfOg] Joj:yf ul/Psf] 5 . o;k"j{ $) k|ltzteGbf sd ;Ldf tf]lsPsf If]qx¿df eg] ;f]xL adf]lhd x'g]5 . -gf]6MM If]qut shf{ ;DaGwL ljj/0f g]=/f=a}+s lgb]{zg kmf=g+= #=! sf] 9fFrfdf ;DalGwt ;'kl/j]If0f ljefudf dfl;s ?kdf dlxgf ;dfKt ePsf] ldltn] !% lblgleqdf k]z ug'{ kg]{5 . _

-$_ 3/hUuf tyf l/on :6]6 shf{ ;DaGwL Joj:yf M -s_ 3/hUuf tyf l/on :6]6sf] ;'/If0fdf k|jfx x'g] shf{sf] /sd lwtf] ;'/If0fdf /flvPsf] 3/hUuf

tyf l/on :6]6 ;DklQsf] Fair Market Value sf] ^) k|ltzt ggf£g] u/L dfq shf{ k|bfg ug'{ kg]{5 . t/, cfjf;Lo 3/ shf{ (Residential Real Estate) sf] xsdf Fair Market Value sf] b'O{ ltxfO{;Dd shf{ k|jfx ug{ ;lsg] 5 .

-v_ cfjf;Lo 3/ shf{, Joj;flos ejg tyf cfjf;Lo ckf6{d]06 lgdf{0f shf{, lgdf{0f ;DkGg eO{ cfo cfh{g ug{ yfn]sf] Jofkfl/s sDKn]S; shf{{ tyf cGo l/on :6]6 shf{ -hUufhdLg vl/b tyf Knl6+u shf{ ;d]t_ u/L s'n shf{sf] @% k|ltzteGbf a9L gx'g] u/L shf{ ;Ldf tf]lsPsf] 5 . ;fy}, cGo l/on :6]6 shf{ -hUufhdLg vl/b tyf Knl6+u shf{ ;d]t_ sf] nflu k|jfx x'g] shf{sf] ;Ldf s'n shf{sf] !) k|ltzt sfod ul/Psf] 5 .

-u_ of] lgb]{zg nfu" x'Fbf pQm ;LdfeGbf a9L shf{ k|jfx eO;s]sf] cj:yfdf To:tf Ohfhtkqk|fKt ;+:yfx?n] b]xfo adf]lhdsf] ;dofjlwleq b]xfo adf]lhdsf] ;Ldfleq NofO;Sg' kg]{5 .

zLif{s @)^* cfiff9 d;fGtdf @)&) cfiff9 d;fGtdf -c_ cfjf;Lo 3/ shf{

s'n shf{sf] a9Ldf #) k|ltzt

s'n shf{sf] a9Ldf @% k|ltzt

-cf_ Joj;flos ejg tyf cfjf;Lo ckf6{d]06 lgdf{0f shf{

-O_ lgdf{0f ;DkGg eO{ cfo cfh{g ug{ yfn]sf] Jofkfl/s sDKn]S; shf{

-O{_ cGo l/on :6]6 shf{ -hUufhdLg vl/b tyf Knl6+u shf{ ;d]t_

s'n shf{sf] a9Ldf !% k|ltzt s'n shf{sf] a9Ldf !) k|ltzt

hDdf [-c_, -cf_, -O_ / -O{_] s'n shf{sf] a9Ldf #) k|ltzt s'n shf{sf] a9Ldf @% k|ltzt

-!_ l/on :6]6 shf{ ;fk6 eGgfn] lgb]{zg g+= ( sf] lgb]{zg kmf= g+= (=# -s_ k|of]hg cg';f/sf] shf{ ;fk6df plNnlvt k|i6Ls/0fsf] l;=g+= % sf] l/on :6]6 shf{nfO{ a'emfpg] 5 .

-@_ shf{ k|jfx ubf{ tf]lsPsf] ;dofjlw cg';f/sf] ;Ldf gf£g]u/L Ohfhtkqk|fKt ;+:yfn] pQm k|of]hg÷Product x?df k|bfg u/]sf] shf{sf] k'g/;+/rgf jf gjLs/0f ug{ kfpg] 5}gg\ .

t/ o; kl/kqsf] ;+/rgf Pj+ efjgfnfO{ k|lts'n c;/ gkfg]{ u/L cGo ;Dk"0f{ Joj:yfnfO{ oyfjt sfod /fvL l/on :6]6 shf{ ;'ljwf pkef]u u/]sf C0fLn] ;Dk"0f{ aSof}tf Jofh e'QmfgL u/]sf] cj:yfdf @)&) cfiff9 d;fGt;Ddsf] nflu gjLs/0f ug{ ;lsg] 5 .

-#_ ;du| ;Ldf sfod ug]{ l;nl;nfdf s'g} shf{ ljz]ifnfO{ e'QmfgL Dofb cufj} c;'nL ug]{ u/L snAofs ug{ o; Joj:yfn] afWo u/fPsf] 5}g . Ohfhtkqk|fKt ;+:yfn] k|To]s shf{sf] ls:tfaGbLsf] cfwf/df sfod /fv]sf] e'QmfgL Dofb;Dd ;f] shf{nfO{ ;f]xL ls:tf adf]lhd shf{ c;'n ug{ ;lsg] 5 .

-$_ of] lgb]{zg k|yd k6s hf/L x'g' -ldlt @)^^÷)(÷)@_ cufj} pQm k|of]hg÷Product cGtu{tsf] shf{ ;Ldf :jLs[t eO{ Ohfhtkqk|fKt ;+:yfn] shf{ k|lta¢tf lbO;s]sf] xsdf ;f] k|lta¢tf cGtu{tsf] /sd a/fj/sf] shf{ k|jfx ug{ of] lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .

52

-%_ of] lgb]{zg k|yd k6s hf/L eP -ldlt @)^^÷)(÷)@_ kZrft k|bfg ul/Psf l/on :6]6 shf{ @)^* cfiff9 d;fGt / @)&) cfiff9 d;fGtsf nflu lgwf{/0f ul/Psf] ;Ldfleq gcfPdf of] lgb]{zgsf] pNnª\3g ePsf] dflgg] 5 . o;/L k|bfg ePsf] l/on :6]6 shf{ ;Ldf gf3]df gf3]hlt /sdsf] nflu s'n hf]lvd efl/t ;DklQsf] u0fgf ubf{ !%) k|ltztsf] hf]lvd ef/ k|bfg ug'{ kg]{5 .

-^_ ax'cfjf;Lo 3/sf nflu Ps dfq a}+sn] shf{ k|jfx ug]{ eP ;f]xL a}+s / ;xljQLos/0f cGtu{tsf] shf{ eP cu'jf a}+sdf ckf6{d]G6 vl/bstf{x?n] Down Payment jf a'lsË v'Nnf u/]kl5 hDdf u/]sf] /sd clgjfo{?kn] ;DalGwt a}+s jf cu'jf a}+sdf hDdf u/fOPsf] x'g' kg]{5 .

-%_ JolQmut cfjf;Lo 3/ shf{ -Home Loan_ ;DaGwL Joj:yf

-!_ a'Fbf g=+ $ sf] v08 -v_ / -u_ adf]lhd ;Ldf u0fgf ubf{ ?= ! -Ps_ s/f]8 jf ;f] eGbf sdsf] JolQmut cfjf;Lo 3/ shf{nfO{ ;dfj]z ug{'kg]{ 5}g .

-@_ JolQmut cfjf;Lo 3/ shf{ eGgfn] a}+s÷ljQLo ;+:yfn] u|fxssf] cfo>f]t x]/L ;f] >f]tn] kof{Kt wfGg] ls:tf sfod u/L pQm u|fxsn] cfkm}+ k|of]u ug]{ jf ef8fdf nufpg] p2]Zon] 3/ lgdf{0f, 3/÷ckf6{d]G6 vl/bsf] nflu k|jfx u/]sf] cfjf;Lo 3/ shf{ -Home Loan_ nfO{ dfq a'emfpg]5 .

-#_ of] v08 adf]lhdsf] JolQmut cfjf;Lo 3/ shf{ k|jfx ubf{ a}+s÷ljQLo ;+:yf cfkm}+n] Product Paper tof/ u/L ;DalGwt ;+:yfsf] ;+rfns ;ldltn] :jLs[t u/] kZrft dfq o:tf] k|s[ltsf] shf{ k|jfx ug'{ kg]{5 .

-$_ of] v08 adf]lhdsf] JolQmut cfjf;Lo 3/ shf{ Pp6f a}+s÷ljQLo ;+:yfaf6 Pp6f kl/jf/nfO{ Pp6f;Dd dfq k|bfg ug{ ;lsg] 5 .

l6Kk0fLM æPp6} If]qdf k|jflxt shf{Æ eGgfn] cy{Joj:yfsf] Ps} If]qsf u|fxsx?df k|jflxt shf{ ;fk6 / hdfgt, arga4tf, k|lttkq h:tf ;'ljwfx? ;Demg' k5{ .

!@= pTkfbgzLn If]q shf{ ;DjGwL Joj:yf -s_ s[lif, phf{, ko{6g, 3/]n' tyf ;fgf pBf]utkm{M

-!_ pTkfbgzLn / vf;u/L s[lif, phf{, ko{6g, 3/]n' tyf ;fgf pBf]utkm{ kof{Kt nufgL ;'lglZrt ug{ xfn tf]lsPsf pTkfbgzLn If]qdf sfod Industry Average sf] !) k|ltzt eGbf sd jf a9L nufgL ug]{ a}+sx¿n] tLg jif{leq cf};t shf{ nufgL Industry Average sf] @) k|ltzt k'¥ofpg' kg]{ Joj:yf cg';f/ tof/ ul/Psf] jflif{s sfo{of]hgfnfO{ cg'udg ug{ ;lsg] u/L x/]s jif{ cw{jflif{s nIo lgwf{/0f ug'{ kg]{5 .

-@_ pkbkmf -!_ adf]lhdsf] cw{jflif{s nIo cg';f/ shf{ nufgL eP gePsf] af/] ;+rfns ;ldltn] k|To]s ^.^ dlxgfdf ;dLIff ug'{ kg]{5 .

-#_ pkbkmf -@_ adf]lhdsf] ;dLIff ljj/0f lgb]{zg kmf= g+= #=@ adf]lhdsf] 9fFrfdf cw{jflif{s cjlw ;dfKt ePsf] Ps dlxgfleq a}+s ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .

-v_ s[lif / phf{ If]qtkm{M o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf a}+sx?n] s[lif / phf{ If]qdf s'n shf{ nufgLsf] Go"gtd !) k|ltzt shf{ nufgL ug'{kg]{ 5 . of] lgb]{zg hf/L x'g' cl3 pQm If]qx?df !) k|ltzt eGbf sd shf{ nufgL /x]sf] ePdf @)&! cfiff9 d;fGt;Dd Go"gtd !) k|ltzt k'¥ofpg] u/L @)^* cfiff9 d;fGtdf sfod /x]sf] shf{ nufgL k|ltztnfO{ cfwf/ lnO{ jflif{s @ k|ltzt ljGb'n] j[l4 ug'{ kg]{5 .

:kli6s/0fM -!_ …s[lif If]q… eGgfn] -s_ o; a}+saf6 hf/L g]= /f= a}+s lgb]{zg kmf=g+= #=! sf] qm=;+= ! / @ adf]lhdsf If]qx?, -v_ s[lif cf}hf/, -u_ dn, -3_ ljp–ljhg, -ª_ kz'k+IfL–bfgf, -r_ s[lif pTkfbg e08f/0f / -5_ lrof, slkm, cb'jf / kmnkm'n k|zf]wg tyf cfGtl/s s[lif pkhsf] k|fylds ?kdf x'g] k|zf]wgnfO{ hgfpg] 5 .

-@_ …phf{ If]q… eGgfn] o; a}+saf6 hf/L g]= /f= a}+s lgb]{zg kmf=g+= #=! sf] qm=;+= &=! adf]lhdsf] If]qx?nfO{ dfq hgfpg] 5 .

-#_ o; v08sf] k|of]hgsf] nflu s[lif tyf phf{ If]qdf ePsf] nufgL /sd tyf k|ltzt ;lxtsf] o;} ;fy ;+nUg lgb]{zg kmf= g+= #=# adf]lhdsf] dfl;s ljj/0f a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{kg]{ 5 .

53

!#= vf/]hL / arfp -!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M– PsLs[t lgb]{zg, @)^( sf] Psn u|fxs tyf If]qut shf{ ;fk6 / ;'ljwfsf] ;Ldf lgwf{/0f ;DaGwL

Joj:yf O=k|f lgb]{zg g+= #÷)^( af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? .


54

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

If]qut shf{ -?= bz nfvdf_

qm= ;+= pBf]u÷If]qx? /sd ?= k|fylds k'FhLsf] k|ltzt

s'n shf{ ;fk6sf] k|ltzt

! s[lif / jg ;DaGwL !=! cGgafnL !=@ t/sf/L afnL !=# lrof÷skmL !=$ ;'lt{ !=% ;gkf6 !=^ cGo gub] afnL !=& kmnkm"n tyf k'ik v]tL !=* zLt e08f/0f !=( dnvfb tyf ls6gfzs !=!) kz'kfng÷kz' awzfnf !=!! k+IfL kfng !=!@ dfx'/L kfng !=!# cGo s[lif tyf s[lif hGo ;]jfx? !=!$ l;rfO{ !=!% ag @ df5fkfng ;DaGwL # vfgL ;DaGwL #=! wft' tyf wfp -kmnfd, l;;f OToflb_ #=@ sf]Onf #=# r'g9'Ëf #=$ DofUg];fO6 #=% v/L #=^ t]n tyf Uof; k|zf]rg (Extraction) #=& vfgL ;DaGwL cGo $ s[lif, ag tyf k]okbfy{ pTkfbg ;DaGwL $=! vfB pTkfbg -Kofs ug]{, k|f];]l;Ë ug]{_ $=@ s[lif, jg k}bfjf/ pTkfbg $=@=! lrgL $=@=@ ;"lt{ k|zf]wg $=@=# lr/fg tyf sfi7 pTkfbg÷kmlg{r/ $=@=$ cGo $=# k]o kbfy{ -ljo/, dbL/f, ;f]8f OToflb_ $=#=! dlb/fhGo $=#=@ dlb/f/lxt % u}/vfB j:t' pTkfbg ;DaGwL %=! x:tsnf %=@ a'gfO{ (Textile) pTkfbg Pj+ tof/L kf]zfs %=# sfuh tyf ;Da4 pTkfbg %=$ 5kfO tyf k|sfzg %=% cf}ifwL %=^ k|zf]lwt t]n tyf sf]Onf pTkfbg %=& vf]6f] tyf tf/lkg %=* /a/sf] 6fo/ %=( 5fnf %=!) Knfli6s %=!! l;d]06 %=!@ kTy/, df6f] tyf l;;fsf pTkfbgx? %=!# cGo lgdf{0f ;fdu|L pTkfbg %=!$ wft' – cfwf/e"t kmnfd tyf l:6n Knf06 %=!% wft' – cGo KnfG6÷Hof;n %=!^ ljljw pTkfbg ^ lgdf{0f ^=! cfjf;Lo -3/fo;L k|of]hg_ ^=@ u}/ cfjf;Lo -Jofkfl/s k|of]hg_ ^=# a[xt (Heavy) lgdf{0f -/fhdfu{, k'n OToflb_ &= ljB't, Uof; / kfgL &=! phf{ &=!=! hnljB't &=!=@ gjLs/0fLo phf{ &=@ cGo ljB't ;]jf &=# UofF; tyf UofF; kfOk nfOg ;]jf &=$ kfgL

55

* wft'sf pTkfbgx?, d]l;g/L tyf On]S6«f]lgs cf}hf/ tyf h8fg *=! h8fg ul/Psf (Fabricated) wft'sf ;fdfgx? *=@ d]lzg cf}hf/ *=@=! s[lif hGo *=@=@ d]lzg/L – lgdf{0f, t]n If]q, vfgL ;DaGwL *=@=# d]lzg/L – clkm; Pj+ sDKo'l6Ë (Computing) *=@=$ d]lzg/L – cGo ;j} *=# ljB'tLo pks/0f *=$ 3/fo;L pks/0f Pj+ cGo vKg] ;fdfg *=% ;+rf/ pks/0f *=^ On]S6«f]lgs kf6{k"hf{ *=& lrlsT;f ;DaGwL pks/0f *=* h]g]/]6/x? *=( 3§ (Turbines) ( oftfoft , e08f/ / ;+rf/ (=! df]6/uf8L, kf6{k"hf tyf ;xfos ;fdu|Lx? (=@ h]6af]6÷hn oftfoft (=# jfo'ofg tyf jfo'ofgsf] kf6{k"hf{ (=$ oftfoft ;DaGwL cGo pTkfbgx? (=% /]ndfu{ tyf ;8s ofqL cf];f/k;f/sf ;fwgx? (=^ 6«s ;]jf tyf uf]bfd Joj:yf (=& cGo ;a} ;]jf !) yf]s tyf v'b|f ljq]mtf !)=! yf]s Jofkf/ – vKg] ;fdfg !)=@ yf]s Jofkf/ – gvKg] ;fdfg !)=# Automotive Dealer/franchise !)=$ cGo v'b|f Jofkf/ !)=% cfoft Jofkf/ !)=^ lgof{t Jofkf/ !! ljQ, jLdf tyf crn ;DklQ !!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !!=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx? !!=% art tyf C0f ;xsf/L ;+:yfx? !!=^ k]G;g sf]if tyf jLdf ;+:yfx? !!=& cGo ljQLo ;+:yf !!=* u}/ ljQLo ;/sf/L ;+:yfg !!=( lghL u}/ ljQLo ;+:yfgx? !!=!! cGo nufgL ;+:yfx? !!=!@ crn ;DklQ (Real Estate) !@ ko{6g ;]jf !@=! 6]«lsË, 6«fen Ph]G;L, kj{tf/f]x0f, l/;f]6{, /flˆ6Ë, SoflDkË cflb !@=@ xf]6n -cGo ;]jf ;d]t_ !@=# dgf]/+hg, l/lqmP;g, rnlrq !# cGo ;]jfx? !#=! lj1fkg ;]jf !#=@ Automotive ;]jf !#=# cGo ;j} ;]jf sDkgLx? !#=$ c:ktfn, lSnlgs OToflb !#=% lzIff ;]jf !$ pkef]Uo shf{ !$=! ;'g, rfFbL !$=@ d'2lt /l;b !$=# ;'/If0f kq !$=$ q]ml86 sf8{ !$=% xfo/ kr]{h -JolQmut pkof]u shf{_ !% :yfgLo ;/sf/ !^ cGo

hDdf gf]6 M pk/f]Qmfg';f/ plNnlvt zLif{sx?dWo] Ohfhtkqk|fKt ;+:Yffn] cfkm"n] ug{ kfpg] ljQLo sf/f]jf/x?;+u ;DjlGwt

zLif{sx? dfq k|of]udf Nofpg' kg]{5 . ldlt clws[t b:tvt

56

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

========================================== lnld6]8 pTkfbgzLn -s[lif, phf{, ko{6g, 3/]n' tyf ;fyf pBf]utkm{_ If]q shf{ nufgL

cw{jflif{s ;dLIff ljj/0f

-?= bz nfvdf_

qm=;+=

ljj/0f

cfly{s jif{ @)^*÷^( cfly{s jif{ @)^(÷&)

k|yd cw{jflif{s bf]>f] cw{jflif{s k|yd cw{jflif{s bf]>f] cw{jflif{s nIo pknJwL k|ltzt nIo pknJwL k|ltzt nIo pknJwL k|ltzt nIo pknJwL k|ltzt

! s[lif @ phf{ # ko{6g $

3/]n' tyf ;fgf pBf]u*

hDdf * 3/]n' pBf]u cGtu{t g]kfn cf}Bf]lus Joj;fo P]g, @)$( sf] cg';"rL ! df pNn]lvt pBf]ux? / ;fgf pBf]u

cGtu{t tLg s/f]8;Dd :yL/ h]yf ePsf pBf]ux? kg]{5g\ .

g]=/f= a}+s lgb]{zg kmf=g+= #=# ===================================== lnld6]8

s[lif / phf{ If]qdf ePsf] shf{ nufgLsf] dfl;s ljj/0f -?= bz nfvdf_

qm= ;+= ljj/0f /sd ?= ;+:yfsf] s'n shf{sf] cfwf/df

x'g] k|ltzt

s}lkmot

! s[lif If]q tkm{M !=! s[lif / jg ;DaGwL

!=@ df5fkfng ;DaGwL

!=# s[lif cf}hf/ !=$ dn !=% aLp–ljhg !=^ kz'k+IfL–bfgf !=& s[lif pTkfbg e08f/0f !=* lrof, slkm, cb'jf, kmnkm'n k|zf]wg tyf cfGtl/s

s[lif pkhsf] k|fylds ?kdf x'g] k|zf]wg

@= phf{ If]q tkm{M @=! hnljB't @=# gjLs/0fLo phf{

s'n hDdf

57



O=k|f=lgb]{zg g+= $÷)&)

ljifo M n]vf gLlt tyf ljQLo laj/0fx?sf] 9fFrf ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?n] kfngf ug'{ kg]{ n]vfgLlt tyf ljQLo ljj/0fx?sf] 9fFrf ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 . -!_ ljQLo laj/0f ;DaGwL dfu{bz{g

Ohfhtkqk|fKt ;+:yfx?n] b]xfo adf]lhdsf] dfu{bz{gleq /xL ljQLo ljj/0fx? tof/ ug'{ kg]{5 .

s= cfly{s jif{sf] kl/efiff

Ohfhtkqk|fKt ;+:yfx?n] >fj0f ! ut]b]lv cfiff9 d;fGt;Ddsf] cjlwnfO{ cfly{s jif{sf] ?kdf dfGg' kg]{5 . t/ ;+:yfkgf ePsf] jif{sf] nflu ;+:yfkgf ePsf] ldltb]lv cfiff9 d;fGt;Ddsf] cjlwnfO{ cfly{s jif{ dfGg' kg]{5 .

v= g]kfn /fi6« a}+sn] tf]s]sf] 9fFrfnfO{ j}wflgs 9fFrf (Statutory Form) sf] ?kdf lng' kg]{

Ohfhtkqk|fKt ;+:yfx?n] cfˆgf] jf;nft / gfkmf–gf]S;fg lx;fj, gub k|jfx laj/0f / cGo cg';"rL tyf ljj/0fx? o; a}+sn] tf]lslbPsf] 9fFrf / tl/sf cg';f/ tof/ ug'{ kg]{5 . o;k|sf/ tof/ ul/Psf] laj/0f ;fntdfd ePsf] % -kfFr_ dlxgfleq n]vfk/LIf0f ;DkGg u/fpg' kg]{5 .

u= k|rlnt n]vf dfkb08sf] cg'z/0f ug'{ kg]{

ljQLo ljj/0fx? o; a}+ssf] lgb]{zgdf tf]lsPs]f cj:Yffdf jfx]s g]kfn n]vf dfkb08 (NAS) cg';f/ tof/ ug'{ kg]{5 . g]kfn n]vf dfkb08n] ;dfj]z gu/]sf If]qx?df cGt/{fli6«o n]vf dfkb08 (IAS/IFRS) nfO{ cfwf/sf] ?kdf lng' kg]{5 .

3= ljQLo laj/0fx? k|sfzg ug'{ kg]{

Ohfhtkqk|fKt ;+:yfx?n] sfg'gL Joj:yf / tf]lsPsf] cjlwleq n]vfk/LIf0f ;DkGg eO;s]kl5 ;+nUg 9fFrf adf]lhdsf] jf;nft, gfkmf–gf]S;fg lx;fj / gub k|jfx laj/0fsf ;fy} oL ljQLo laj/0fx?;Fu ;DalGwt ;a} cg';"rLx? tyf laj/0fx? jflif{s k|ltj]bg k'l:tsfdf k|sflzt ug{' kg{]5 . ;fy}, ;j{;fwf/0fsf] hfgsf/Lsf] nflu jf;nft, gfkmf–gf]S;fg lx;fj, gub k|jfx laj/0f / o; lgb]{zgsf] k"FhLsf]if tflnsf -cg';"rL g+=$=#)÷$=#)-s!__ / k|d'v ;"rsfFÍ -cg';"rL g+= $=#!_ cg';f/sf] ljj/0f /fli6«o:t/sf ;+:yfsf] xsdf /fli6«o:t/ / If]qLo:t/sf ;+:yfsf] xsdf If]qLo jf lhNnf:t/sf klqsfdf clgjfo{?kdf k|sflzt ug'{ kg]{5 . ;fy}, ;Dk"0f{ jflif{s k|ltj]bgnfO{ cfˆgf] j]j;fO6df cBfjlws ug'{ kg]{5 .

o; a}+ssf] lgb]{zg adf]lhd o; a}+ssf] ljleGg ljefu tyf sfof{nox?df k]z ug'{ kg]{ ljleGg tYofÍ kmf/fdx? tyf k|sfzg ug'{ kg]{ u/L tf]lsPsf laj/0f ;DaGwL cGo s'g} klg lgb]{zgnfO{ o; lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g . -1_ a}+s tyf laQLo ;+:yfx?n] ;Dk')f{ zfvfx?sf] ;d]t sf/f]af/ ;dfj]z u/L jf:tljs PsLs[t ljQLo

laj/)f nufot k|d"v ljQLo kl/;'rsx? -Major Financial Indicators_ sf] ljj/)f x/]s qodf;sf]

dlxgf Joltt ePsf] ldltn] 35 lbgleq s"g} Ps /fli «̂o:t/sf] b}lgs klqsfdf clgjfo{ ?kdf

k|sflzt u/L ;f] sf] Ps k|lt a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;"kl/j]If)f

ljefunfO{ ;d]t pknAw u/fpg" kg]{% . -;+nUg g]=/f=a}+s cg";'rL 4=c_

-2_ a}+s tyf laQLo ;+:yfx?n] q}dfl;s laQLo laj/)f k|sfzg ubf{ clgjfo{ ?kdf cfGtl/s

n]vfk/LIfsaf^ k|dfl)ft u/fP/ dfq k|sfzg ug{" kg]{% .

58

-3_ x/]s cfly{s aif{sf] cGTodf ;DalGwt ;+:yfsf] ckl/is[t ljQLo ljj/)f / n]vfk/LIf)f ePsf] laQLo

laj/)faLr b]lvPsf] cGt/ ;DaGwdf sf/)f v"nfO{ tflnsfs} ?kdf ;+:yfsf] aflif{s k|ltj]bgsf]

cnUu} kfgfdf ;+nUg g]=/f=a}+s cg";'rL 4=35 sf] (f+rfdf k|sflzt ug{" kg{]% .

-4_ a}+s tyf laQLo ;+:yfx?n] laQLo laj/)f k|sflzt ubf{ pQm cjlwsf] sd{rf/L af]g;, cfos/

Aoj:yf nufotsf ;Dk')f{ vr{x?nfO{ ;dfj]z u/]/ dfq k|sflzt ug"{ kg{]% .

-5_ a}+s tyf laQLo ;+:yfx?n] ;j{;fwf/)fsf] hfgsf/Lsf] nflu ckl/is[t ljQLo ljj/)f k|sfzg ubf{

æ;"kl/j]If)f ug]{ lgsfo tyf jfX\o n]vfk/LIfsn] yk÷#^ ug{ lgb]{zg lbPdf kl/is[t ljQLo

ljj/)fdf km/s kg{ ;Sg]%Æ eGg] Joxf]/fsf] km"^gf]^ /fvL k|sfzg ug{" kg]{% .

-6_ P]g, gLlt, lgod tyf lgb{]zgdf :ki^ ul/Psf laifodf ;d]t a}+s Aoj:yfkgn] ;dod} ;dfof]hg

gu/L laQLo laj/)fdf km/s k/]sf] cj:yfdf ;DalGwt ;+:yfnfO{ cfjZos sf/afxL ul/g]% .

ª= cfGtl/s k|of]hgsf] lgldQ n]vf /fVg]

o; lgb]{zgn] ;DalGwt Ohfhtkqk|fKt ;+:yfx?sf] cfGtl/s k|of]hgsf] lgldQ tof/ ul/g] cGo n]vf laj/0fx?nfO{ afwf k'¥ofPsf] dflgg] 5}g .

r= g]kfn /fi6« a}+sn] tf]s]sf] 9fFrf / zLif{sdf s'g} kl/jt{g ug{ gkfOg]

jf;nft tyf gfkmf–gf]S;fg lx;fjsf] ;fy} cg';"rLx?df tf]lsPsf] s'g} zLif{s cGt/ut /sd g/x]sf] eP tfklg ;f] zLif{s sfod} /fvL o; a}+sn] tf]s]sf] 9fFrfdf s'g} kl/jt{g ug{ kfOg] 5}g . t/, cg';"rLx?df pNn]v ePsf] æcGoÆ zLif{sleq /xg] u/L cfjZostfg';f/ c? zLif{sx? ;dfj]z ug{ ;lsg]5 .

5= ljQLo ljj/0fx? k]z ug'{ kg]{

Ohfhtkqk|fKt ;Dk"0f{ a}+s tyf ljQLo ;+:yfx?n] cfˆgf] jflif{s lx;fasf] cfwf/df tof/ kf/]sf] ljQLo ljj/0f afXo n]vfk/LIfsaf6 k|f/lDes n]vfk/LIf0f sfo{ ;dfKt ePkl5 pQm k|f/lDes k|ltj]bg, ;f] k|ltj]bg pk/ Joj:yfkgsf] hjfkm tyf ;f]sf cfwf/df tof/ kfl/Psf] ljQLo ljj/0fx? -jf;nft, gfkmf gf]S;fg lx;fa, gub k|jfx ljj/0f tyf o; a}+ssf] lgb]{zg cg';f/sf ;Dk"0f{ cg';"rLx?, shf{ gf]S;fgL Joj:yfsf] ljj/0f ;d]t_ ;DalGwt ;'kl/j]If0f ljefudf :jLs[ltsf nflu k]z ug'{ kg]{5 . o; a}+saf6 pQm ljj/0fsf cfwf/df u}/:ynut ;'kl/j]If0f u/L s'g} ;+zf]wg ug'{ kg]{ b]lvPdf ;f]sf] ;dfof]hg cfly{s jif{sf] ljQLo ljj/0fdf ;dfj]z ug'{ kg]{ ul/Psf] 5 . o;/L ;dfof]lht ljQLo ljj/0fx?, n]vfk/LIfssf] clGtd k|ltj]bg tyf n+ukmd{ cl86 l/kf]6{ (Long Form Audit Report, LFAR) tf]lsPsf] cjlwleq n]vfk/LIf0f ;DkGg u/fO{ !% lbgleqdf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefux?df k]z ug'{ kg]{5 .

Ohfhtkqk|fKt ;+:yfn] jflif{s ;fwf/0f ;efdf :jLs[ltsf] nflu k]z ug]{ k|of]hgfy{ tof/ u/]sf] jflif{s lx;fa (Annual Accounts) o; a}+ssf] ;DalGwt ;'kl/j]If0fsf] ;xdlt lnP/ dfq ;fj{hlgs ug'{ kg]{5 .

-@_ k|d'v n]vf gLltx?

Ohfhtkqk|fKt ;+:yfx?n] ckgfpg' kg]{ n]vf gLltx?sf] ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf] 5 M

s= n]vf gLlt k|sflzt ug'{ kg]{

Ohfhtkqk|fKt ;+:yfsf] n]vf gLlt ;fdfGo n]vf l;4fGt / a}+lsË Joj;fodf k|rlnt n]vf gLlt tyf g]kfn n]vf dfkb08 (NAS) tyf cGt//fli6«o dfkb08nfO{ ;d]t cfwf/ dfgL tof/ ul/Psf] x'g' kg]{5 . ljQLo laj/0fx? tof/ ug]{ l;nl;nfdf Joj:yfkgn] ckgfPsf k|d'v n]vf gLltx?nfO{ cg';"rL $=#@ df ;dfj]z u/L jflif{s k|ltj]bgdf k|sflzt ug'{ kg]{5 .

v= n]vf gLlt cGtu{t v'nfpg tf]lsPsf zLif{sx?sf] ;+lIfKt JofVof

!= x|f;s§f gLlt

Ohfhtkqk|fKt ;+:yfn] ;fdfGotM :jLsfo{ n]vf l;4fGt (Generally Accepted Accounting Principles) adf]lhdsf] s'g} klg x|f;s§f gLlt ckgfpg ;Sg]5 . t/, h'g gLlt ckgfOPsf] xf], To;af/] n]vf gLltdf :ki6 hfgsf/L lbg' kg]{5 . k|rlnt sfg'gsf] clwgdf /xL x|f;s§f b/ sfod ug]{ clwsf/ ;DalGwt ;+:yfsf] Joj:yfkgdf /xg]5 .

59

@= cfos/ Joj:yf gLlt

gfkmf–gf]S;fg lx;fjdf n]lvPsf] vr{x?dWo] s'g} s'g} vr{ /sdx? cfos/ P]g tyf lgodfjnL cg';f/ cf+lzs jf k"/} ?kdf 5'6 gkfpg] x'g;Sg], ;fy} s'g} cfodf cfos/ 5'6 lbOPsf] x'g ;Sg] cflb sf/0fn] ubf{ gfkmf–gf]S;fg lx;fjn] b]vfPsf] v'b d'gfkmf / s/ of]Uo d'gfkmf (Taxable Profit) df km/s kg{ ;Sb5 . t;y{, cfos/ d"NofÍgsf] nflu Ohfhtkqk|fKt ;+:yfn] v'b d'gfkmfdf cfos/ P]g / ;f] P]g cGtu{t ag]sf] lgodfjnL adf]lhd vr{, cfDbfgLdf cfjZos yk36 u/L cnUu} s/ of]Uo cfDbfgL lgwf{/0f ug'{ kg]{5 . ;f]xL cg';f/ x'g] /sdsf] cfos/ Joj:yf ug]{ gLlt lnO{ n]vf gLlt cGtu{t hfgsf/L lbg' kg]{5 .

#= nufgL ;DaGwL gLlt

Ohfhtkqk|fKt ;+:yfn] Jofkfl/s nufgL (Held For Trade), ljqmLsf] nflu pknAw nufgL (Available for Sale) tyf e'QmfgL ldlt;Dd wf/0f ug]{ nufgL (Held to Maturity) u/L ltg efudf 5'§ofpg' kg]{5 . ;f] cg';f/ 5'§f5'§} zLif{sdf nufgLnfO{ b]vfpg' kg]{5 .

-s_ Jofkfl/s nufgL (Held for Trading): cNksfndf d"Nodf x'g] kl/jt{gaf6 gfkmf cfh{g ug]{ p2]Zon] ul/Psf nufgL tyf nufgL kf]6{kmf]lnof]df /x]sf Ps} k|s[ltsf ;DklQdf ePsf] nufgL o; ju{df kb{5g\ . o:tf nufgLnfO{ ahf/b/ cg'?k b}lgs?kdf d"NofÍg ug]{ (Marked to Market on Daily Basis) / d"Nodf x'g] leGgtfnfO{ gfkmf÷gf]S;fg lx;fj vftfdf b]vfpg' kg]{5 . o; ;DaGwL ljj/0f ;+nUg g]=/f=a}+=lgb]{zg kmf=g+= $=!@=! sf] 9fFrfdf tof/ ug'{ kg]{5 .

-v_ e'QmfgL ldlt;Dd wf/0f ug]{ nufgL (Held to Maturity): e'QmfgL ldlt;Dd wf/0f ug{] ;sf/fTds dg;fo (Positive Intent) / e'QmfgL ldlt;Dd wf/0f ug{ ;Sg] Ifdtf (Ability to Hold till Maturity) eO{ ul/Psf] nufgL o; ju{df kb{5 . b]xfosf cj:yfdf wf/0f ug]{ ;sf/fTds dg;fo ePsf] dflgg] 5}g .

!= c3f]lift ;do (Undefined Period) ;Dd wf/0f ug]{ dg;fo / Ifdtf ePdf .

@= gbf]xf]l/g] / cgk]lIft (Non-recurring and Unanticipated) cj:yfdf afx]s ahf/ Aofhb/ kl/jt{g jf hf]lvd, t/ntfsf] cfjZostf, a}slNks nufgLdf k|fKt x'g] cfo (Yield), ljQLo ;|f]t / zt{ jf ljb]zL d'b|f hf]lvddf x'g] kl/jt{gsf] sf/0fn] ;DklQ laqmL ug{ ;+:yf tTk/ ePdf .

e'QmfgL ldlt;Dd wf/0f ug]{ nufgL (Held to Maturity) nfO{ ckn]lvt nfut (Amortised Cost) df d"NofÍg ug'{ kb{5 . k/n d"No (Cost Price) af6 Iflt (Impairments) 36fP/ ckn]lvt nfut u0fgf ug'{ k5{ . IfltnfO{ ;DalGwt cjlwsf] gfkmf÷gf]S;fg lx;fj vftfdf ;dfj]z ug'{ kg]{5 . o; ;DaGwL ljj/0f ;+nUg g]=/f=a}+=lgb]{zg kmf=g+= $=!@=@ sf] 9fFrfdf tof/ ug'{ kg]{5 .

-u_ ljqmLsf] nflu pknAw nufgL (Available for Sale): Jofkfl/s nufgL (Held for Trading) / e'QmfgL ldlt;Dd wf/0f ug]{ nufgL (Held to Maturity) cGtu{t gkg]{ ;Dk"0f{ nufgLnfO{ o; ju{df /fVg] . o:tf nufgLnfO{ ahf/b/ cg'?k lgoldt ?kdf d"NofÍg (Marked to Market on Regular Basis) u/L leGgtfnfO{ hu]8f (Reserves) dfkm{t ;dfof]hg (Adjust) ug'{ kb{5 . ;+:yfx?n] ljqmLsf] nflu pknAw nufgL kf]6{kmf]lnof] (Available for Sale Portfolio) sf] @Ü ;Ddsf] /sd k'/s k"FhL (Supplementary or Tier 2 Capital) df u0fgf x'g] nufgL ;dfof]hg sf]if (Investment Adjustment Reserve) v8f u/L /fVg' kg]{5 . o; ;DaGwL ljj/0f ;+nUg g]=/f=a}+=lgb]{zg kmf=g+= $=!@=# sf] 9fFrfdf tof/ ug'{ kg]{5 .

t/ O=k|f= lgb]{zg g+= * cGtu{tsf] Joj:yfn] 5'6 lbPsf ;+:yfx?sf] z]o/df ul/Psf] nufgLsf xsdf dfly pNn]v eP cg';f/sf] @ Ü ;Ddsf] /sdn] u0fgf x'g] /sd nufgL ;dfof]hg sf]if v8f u/L /fVg' kg]{ ljBdfg Joj:yfdf 5'6 k|bfg ul/Psf] 5 .

lwtf]kq ljlgdo ahf/df ;"rLs[t gePsf / ;lqmo ahf/ (Active Market) gePsf Jofkfl/s nufgL (Held for Trading) tyf ljqmLsf] nflu pknAw nufgL (Available for Sale) x?sf] xsdf nfut d"No (Cost Price) df n]vfÍg u/L O=k|f=lgb]{zg g+= * jdf]lhd nufgL ;dfof]hg sf]ifsf]

60

Joj:yf u/L ;f] afktsf] v'b nufgL jf;nftdf k|:t't ug'{ kg]{5 . ;fy}, af]g; z]o/ k|fKt ePdf z]o/ ;+Vof dfq yk ug'{ kg]{5, o;nfO{ cfDbfgL hgfpg kfOg] 5}g .

$ ;6xL 36a9 ;dfof]hg gLlt

ljb]zL d'b|f;Fu ;DalGwt ;DklQ, bfloTj tyf ;6xL 36a9 cfDbfgL tyf vr{x?sf] n]vfÍg ug]{ tl/sfnfO{ Ohfhtkqk|fKt ;+:yfsf] n]vf gLlt cGtu{t v'nfpg' kg]{5 . ljb]zL d'b|f sf/f]af/af6 x'g] cfDbfgLdWo] vl/b ljqmLaf6 x'g] gfkmf÷gf]S;fg (Trading Profit/Loss) / ljb]zL d'b|fsf] k'g/d"NofÍgaf6 x'g] gfkmf÷gf]S;fg (Revaluation Gain/Loss) sf] :ki6 b]lvg] u/L 5'§f5'§} n]vf /fVg' kg]{5 . Ohfhtkqk|fKt ;+:yfn] ljb]zL ljlgdo b/df x'g] kl/jt{gsf] cfwf/df sDtLdf k|To]s d;fGtdf æ;6xL 36a9 lx;fjÆ nfO{ ;dfof]hg ug'{ kg]{5 / k|To]s ;fntdfddf ;dfof]lht v'b k'g/d"NofÍg gfkmf–gf]S;fgsf] olsg ug'{ kg]{5 . ;fntdfddf k'g/d"NofÍg gf]S;fg ePdf gfkmf gf]S;fg lx;fjdf vr{ hgfpg' kg]{5 . olb ;dfof]lht v'b k'g/d"NofÍg /sd gfkmf ePdf ;f]nfO{ gfkmf gf]S;fg lx;fjdf cfDbfgL hgfO{ pQm gfkmfsf] sDtLdf @% k|ltzt /sd gfkmf–gf]S;fg afF8kmfF8 lx;fj dfkm{t\ ;6xL 36a9 sf]if lx;fjdf ljlgof]lht ug'{ kg]{5 .

% u}/ a}+lsË ;DklQsf] n]vfÍg gLlt

Ohfhtkqk|fKt ;+:yfn] s'g} shf{ c;'nL gePdf ;'/If0fdf /x]sf] lwtf] j]rljvg u/L afFsL ;fFjf / Aofh p7fpg ;Sg]5 . ;+:yfn] shf{ c;'n ug]{ l;nl;nfdf lwtf] lnnfdL ubf{ lnnfd laqmL gePdf cfkm}n] ;sf/ ug{ ;Sg]5 . ;sf/ ubf{ lwtf]sf] k|rlnt ahf/ d"No jf lwtf] ;sf/ ug{ cl3Nnf] lbg ;Ddsf] ;Dk"0f{ n]gf /sd dWo] h'g sd x'G5 ;f]xL d"Nodf d"Nof+sg ug'{ kg]{5 . olb lwtf]sf] jhf/ d"No shf{sf] n]gf /sd eGbf sd ePdf sd ePhlt /sd ;f]xL cfly{s jif{df gfkmf÷gf]S;fg lx;fjdf vr{ n]vL ;f]xL Joxf]/f n]vf gLltdf pNn]v ug'{ kg]{5 .

t/, o;/L d"NofÍg ubf{ To:tf] u}/ a}+lsË ;+klQ jfktsf] /sd ;Dk"0f{ ?kdf lx;fj ldnfg geP;Dd n]gf /sddWo]sf] Aofh /sdnfO{ gfkmf÷gf]S;fg lx;fadf cfDbfgL hgfpg kfOg] 5}g / To:tf] /sdnfO{ u}/ a}+lsË ;+klQ jfktsf] gf]S;fgL Joj:yfdf ;fg'{ kg]{5 .

^ k"FhLs[t gul/g] ;DklQx? ;DaGwL n]vfÍg gLlt

Ohfhtkqk|fKt ;+:yfsf] Joj:yfkgn] s'g} lglZrt df]n;Dd kg]{ pks/0f, ;fdfgx? k"FhLs[t gug]{ gLlt lnPsf] 5 eg] ;f] s'/f n]vf gLlt cGtu{t ;dfj]z ug'{ kg]{5 .

& cfDbfgL÷vr{ n]vfÍg ug]{ gLlt

Ohfhtkqk|fKt ;+:yfn] s'g} klg cfo÷vr{nfO{ ;fdfGotof k|f]befjL cfwf/ (Accrual Basis) df cfo÷vr{ hgfpg'kg]{ 5 . t/ shf{÷;fk6sf] Aofh cfDbfgL hgfpg] ;DjGwdf gub k|fKtLsf] cfwf/df dfq hgfpg] Joj:yf ug'{ kg]{5 . o;/L Ohfhtkqk|fKt ;+:yfn] cfDbfgL÷vr{ hgfpg] ;DjGwdf lnPsf] gLltnfO{ cfˆgf] n]vf gLltdf :ki6 v'nfpg' kg]{5 .

;fy}, pk/f]Qm Joj:yf adf]lhd kl/of]hgf shf{ sf] u|]; -Moratorium_ cjlw df kfs]sf] JofhnfO{ k"FhLs/0f u/L cfDbfgL hgfpg kfOg] 5}g . t/, /fli6«o k|fyldstf k|fKt If]qdf nufgL ul/Psf] shf{sf] xsdf o; a}+ssf] k"j{ :jLs[tL lnO{ k"FhLs/0f u/L cfDbfgL hgfpg afwf k'u]sf] dflgg] 5}g .

* ;Defljt shf{ gf]S;fgL Joj:yf tyf c;'nL x'g g;Sg] shf{x?sf] ckn]vg gLlt

Ohfhtkqk|fKt ;+:yfx?n] o; a}+ssf] lgb]{zg cg';f/ ;Defljt shf{ gf]S;fgL Joj:yf sfod /fVg'kg]{] x'Fbf ;f]xL Joxf]/f n]vf gLltdf v'nfpg' kg]{5 . ;fy} c;'n x'g g;Sg] shf{x?sf] o; a}+sn] lbPsf] lgb]{zgsf] clwgdf /xL ckn]vg ug]{ / Ohfhtkqk|fKt ;+:yfåf/f clVtof/ u/]sf] gLlt ;d]t n]vf gLlt cGt/ut v'nfpg' kg]{5 . Ohfhtkqk|fKt ;+:yfn] shf{ ckn]vg ljlgodsf] cfwf/df /xL ckn]vg gLlt th'{df ug'{ kg]{5 .

( shf{sf] ;fFjf tyf Aofh c;'n ug]{ Joj:yf

Ohfhtkqk|fKt ;+:yfx?n] ;DjlGwt C0fLaf6 /sd c;'npk/ ubf{ To:tf] c;'n /sd dWo]af6 ;j{k|yd c;'n pk/ ug'{kg]{ Aofh /sd ;Dk"0f{ ?kdf c;'npk/ ePkl5sf] cj:yfdf dfq afFsL /sd ;fFjfdf cfjZos lx;fj ldnfg ug{ ;Sg]5 .

61

t/, k'g/;+/rgf / k'g/tflnsLs/0f ul/Psf v/fj shf{x?sf] ;Gbe{df pk/f]Qm Joj:yf nfu" x'g] 5}g .

!) cGo gLltx?

pko'{Qm k|d'v n]vf gLltx? afx]s jf;nft / gfkmf–gf]S;fg lx;fjnfO{ a'em\g / ljZn]if0f ug{ ;3fp k'Ug]u/L cGo s'g} n]vf gLltsf] hfgsf/L lbg cfjZos b]lvPdf ;f] Joxf]/f ;d]t n]vf gLltdf pNn]v ug'{ kg]{5 .

-#_ n]vf ;DaGwL l6Kk0fLx? o; cGtu{t sDtLdf lgDg ljifox? ;dfj]z u/L cg';"rL $=## df jflif{s n]vf laj/0fx?;Fu k|sflzt ug'{

kg]{5 . != jif{el/df k|jfx ePsf] shf{ ;fk6, c;'nL ePsf] / ldgfxf ul/Psf] ;fFjf tyf Aofhsf] laj/0f . @= lgIf]k bfloTj cGtu{t k|To]s zLif{sdf jif{el/df kl/jt{g -k|fKtL, e'QmfgL tyf jfFsL_ ePsf] /sd

. #= lgIf]k / shf{sf] efl/t cf}ift Aofh b/sf] cGt/ (Weighted Average Interest Rate Spread) . $= ckn]vg x'g afFsL vr{sf] laj/0f . %= Ohfhtkqk|fKt ;+:yfsf] ;DklQ / bfloTj;Fu ;DalGwt sf/f]af/ / jf;nft aflx/sf] sf/f]af/ s'g}

Ps JolQm kmd{, sDkgL jf ;+ul7t ;+:yf tyf s'g} Ps If]qdf tf]lsPsf] ;LdfeGbf a9L clws]lGb|t ePsf] laj/0f .

^= t/ntf ;DaGwL hf]lvd Go"gLs/0f ug{ Ohfhtkqk|fKt ;+:yfn] cfˆgf] bfloTj tyf ;DklQnfO{ e'QmfgL cjlw (Maturity Period) sf] cfwf/df ljleGg ;do cGt/fndf juL{s/0f ug'{ kg]{ ;DaGwdf o; a}+sn] lbPsf] lgb]{zg cg'?k ;DklQ / bfloTjsf] juL{s/0f ul/Psf] laj/0f .

&= Ohfhtkqk|fKt ;+:yfn] ;'/If0fsf ?kdf cfˆgf] ;DklQ lwtf] /fvL /sd lnPsf] 5 eg] ;f]sf] ljj/0f .

(= u}/ a}ls+u ;DklQ ;DalGw ljj/0f -ut jif{sf], o; jif{ :jLsf/÷ljqmL / v'b jfFsL /sd_ . !)= r'Qmf k"FhLdWo] clu|d e'QmfgL k|fKt (Paid in Advance), e'QmfgL k|fKt x'g afFsL (Calls in Arrears) /

hkmt ul/Psf t/ k'gM lgisfzg gul/;s]sf (Forfeited But Not issued) z]o/x? /x]sf] 5 eg] o; ;DaGwL ljj/0f .

!!= lnhxf]N8 ;DklQdf ut jif{;Dd / o; jif{ ckn]vg (Amortization) ul/Psf] /sdsf] ljj/0f . !@= ljQLo ljj/0fx?nfO{ a'e\mg / ljZn]if0f ug{ ;3fp k'Ug] hfgsf/L lbg cfjZos b]lvPsf cGo

laj/0f . !#= Ohfhtkqk|fKt ;+:yfsf] Ph]G;L df}Hbft cGtu{t cjlw cg';f/sf] -! jif{, !–# jif{, # jif{eGbf a9L_

lx;fa ldnfg x'g afFsL /sdsf] ljj/0f . -$_ jf;nftsf zLif{sx?sf] ;+lIfKt JofVof

k"FhL tyf bfloTjtk{m != z]o/ k"FhL o; zLif{sdf Ohfhtkqk|fKt ;+:yfsf] r'Qmf z]o/ k"FhL pNn]v x'g' kg]{5 . ;l~rt d'gfkmf jf hu]8f

/sdaf6 af]g; z]o/ hf/L ePdf o;/L hf/L u/L z]o/ k"FhLdf hDdf u/]sf] /sdnfO{ ;d]t cg';"rL $=! df pNn]v (Disclose) ug'{ kg]{5 . z]o/ k"FhL;Fu ;DalGwt laj/0f cg';"rL $=! adf]lhd x'g' kg]{5 / ;f]xL cg';"rLsf] qmd ;+Vof !=^ sf] s'n /sd jf;nftsf] o; zLif{sdf hgfpg' kg]{5 .

@= hu]8f tyf sf]ifx? Ohfhtkqk|fKt ;+:yfn] hu]8f sfod ug]{ l;nl;nfdf gfkmfaf6 afF8kmfF8 e} cfPsf jf cGo s'g}

k|lqmofaf6 ;[hgf ePsf tyf gfkmf–gf]S;fg lx;fjdf afF8kmfF8 gu/L ;+ro u/L /flvPsf] /sdx?nfO{ o; zLif{s -cg';"rL $=@_ df hgfpg' kg]{5 . o; zLif{sdf ;fdfGotM gfkmf–gf]S;fg afF8kmfF8 lx;fjdf vr{ hgfO{ hDdf ug'{ kg]{ / oL hu]8f k|of]u ubf{ ;DalGwt hu]8f tyf sf]if lx;fjdf vr{ hgfpg' kg]{5 . -s_ ;fwf/0f÷j}wflgs hu]8f sf]if ;fwf/0f hu]8f sf]if eg]sf] j}wflgs hu]8f sf]if (Statutory Reserve) xf] . o; cGtu{t a}+s

tyf ljQLo ;+:yf ;DaGwL P]g cg';f/ v'b d'gfkmf ljlgof]hgaf6 ;fl/Psf] /sd ;dfj]z ug{' kg]{5 . ;fwf/0f÷j}wflgs hu]8f sf]ifdf /x]sf] /sdaf6 s'g} klg k|sf/sf] nfef+z -gub jf af]g; z]o/_ ljt/0f ug{ kfOg] 5}g . pQm sf]ifdf /x]sf] /sd k|of]u ug{ o; a}+ssf] :jLs[lt lng' kg]{5 .

62

-v_ k"FhLut hu]8f sf]if k"FhLut hu]8f sf]if cGt{ut b]xfosf zLif{sx? /xg] 5g\ .

-c_ z]o/ lk|ldod Ohfhtkqk|fKt ;+:yfn] cfˆgf] z]o/ hf/L ubf{ z]o/sf] c+lst d"No eGbf a9L b/n] hf/L

u/]sf] /x]5 eg] pQm a9L /sd hlt o; lx;fjdf hDdf ug'{ kg]{5 . o; lx;fjdf /xg] /sd gub nfef+z ljt/0f k|of]hgsf] nflu of]Uo dflgg] 5}g .

-cf_ k"FhLut hu]8f o; cGt/ut lgDg /sdx? /fVg' kg]{5 . – r'Qmf gePsf] z]o/sf] afFsL /sd dfu ubf{ e'QmfgL gu/]sf] sf/0fn] pQm z]o/nfO{

hkmt u/L k|fKt x'g cfPsf] /sd . – kF'hLut cg'bfg jfkt k|fKt x'g cfPsf] lhG;L tyf gub /sd .

-O_ ;DklQ k'gd"{NofÍg hu]8f (Assets Revaluation Reserve) sDkgLn] ;DklQsf] k'g/d"NofÍg u/L ;[hgf x'g cfPsf] hu]8fnfO{ o; cGtu{t /fVg' kg]{ 5 .

-O{_ cGo k"FhLut hu]8f -u_ nfef+z ;dLs/0f sf]]]if nfef+zdf Ps?ktf sfod ug{] p2]Zon] gfkmf ePsf] cj:yfdf gfkmfaf6 o; vftfdf hDdf

ug{;lsGf] 5 . To:tf] cj:yfdf ;+rfns ;ldltsf] k|:tfj / ;fwf/0f ;efsf] cg'df]bgdf o; vftf vr{ u/L nfef+z lbg ;lsg] 5 .

-3_ ;l~rt gfkmf÷gf]S;fg o; cGtu{t gfkmf÷gf]S;fg afF8kmfF8 lx;fjdf b]lvPsf] ;l~rt gfkmf jf ;l~rt gf]S;fgnfO{

b]vfpg' kg]{ 5 . ;l~rt gf]S;fgnfO{ C0ffTds lrGx lbO{ jf sf]i7 -===_ leq b]vfpg' kg]{5 . -ª_ k"FhL ;dfof]hg sf]if o; a}+saf6 tf]lsPsf] Go"gtd r'Qmf k"FhL k'¥ofpg k"FhL ;dfof]hg sf]if v8f u/L /fv]sf] /sd

o; zLif{s cGtu{t /fVg' kg]{5 . -r_ cGo hu]8f sf]if s'g} vf; p2]Zo lnP/ jf glnO{sg cGo s'g} hu]8f sf]if -dfly pNn]lvt afx]s_ v8f u/]df

zLif{s vf]nL o; cGtu{t /fVg' kg]{5 . #= C0fkq tyf j08 Ohfhtkqk|fKt ;+:yfn] C0fkq tyf a08 hf/L u/L k"FhL p7fPsf] ePdf pQm /sdnfO{ o; zLif{s

cGtu{t cg';"rL $=# cGtu{t ;DalGwt pks/0fsf] gfd v'nfO{ pNn]v ug'{ kg]{5 . jf;nftsf] o; zLif{sdf hgfOg] /sd cg';"rL $=# sf] s'n /sd;Fu a/fa/ x'g' kg]{5 .

$= ltg{ afFsL shf{ -;fk6L_ Ohfhtkqk|fKt ;+:yf cfkm"n] shf{ ;fk6 lnO{ ltg{ afFsL /x]sf] s'n /sdnfO{ o; zLif{sdf hgfpg'

kg]{5 . o; zLif{s ;DjGwL ljj/0f cg';"rL $=$ df pNn]v ug'{ kg]{5 . %= e'QmfgL lbg' kg]{ ljnx?

-s_ o; cGtu{t Ohfhtkqk|fKt ;+:yfn] cfˆg} zfvfx?af6 Ps csf]{ zfvf pk/ lvlrPsf], :jb]zL tyf ljb]zL a}+s tyf ljQLo ;+:yfx?af6 cfkm" pk/ lvr]sf] 8«fˆ6, l6=l6=, d]n 6«fG;km/ tyf cGo k]–c8{/ dWo] e'QmfgL lbg afFsL /sd ;dfj]z ug'{ kg]{5 . cfk"m pk/ lvlrPsf] e'QmfgL cfb]zsf] ;"rgf jf ;]8\o'n jf cfb]z k|fKt x'g] ljlQs} ;DalGwt zfvf lx;fj jf Ph]G;L lx;fj 8]lj6 u/L of] lx;fj q]ml86 ug'{ kg]{5 .

-v_ Ohfhtkqk|fKt ;+:yfn] l8:sfp06 u/]sf ljnx?nfO{ olb cGo Ohfhtkqk|fKt ;+:yf;Fu k'gM l8:sfp06 u/]df ;f] ;+:yfn] ljn l8:sfp06 lx;fjnfO{ g} q]ml86 u/L l8:sfp06 lx;fj aGb ug{ jf k'gM l8:sfp06 ul/Psf ljn lx;fj egL leGb} vftf vf]nL o;df q]ml86 ug{ ;Sg]5 . of] lx;fjdf /x]sf] /sdnfO{ klg e'QmfgL lbg' kg]{ ljn cGtu{t g} Psd'i6 u/L b]vfpg' kg]{5 .

ljn l8:sfp06 lx;fjd} q]ml86 ug]{ eP Ohfhtkqk|fKt ;+:yfsf] lx;fj lstfjdf k'gM l8:sfp06 u/]sf] ;DaGwL s]xL bfloTj gb]lvg] x'G5 . t/, k'gM l8:sfp06 ljn ;DaGwL Ohfhtkqk|fKt ;+:yfsf] cb[Zo bfloTj /lx/xg] x'Fbf To:tf] /sdnfO{ jf;nftdf ;Defljt bfloTj cGtu{t hgfpg' kg]{5 .

63

^= lgIf]k bfloTj Ohfhtkqk|fKt ;+:yfn] lgIf]kstf{x?af6 kl/rfng u/]sf] s"n lgIf]k o; zLif{s cGt/ut b]vfpg'

kg]{5 . o; zLif{s ;DjGwL ljj/0f cg';"rL $=% adf]lhd x'g' kg]{5 . &= k|:tfljt tyf e'QmfgL lbg afF+sL nfef+z k|:tfljt tyf ;fwf/0f;efn] kfl/t u/]sf] t/ e'StfgL u/L g;s]sf] nfef+; /sd o; cGtu{t /fVg'

kg]{5 . *= cfos/ bfloTj ;+:yfn] o; zLif{s cGtu{t cfos/ P]g adf]lhd e'QmfgL ug'{ kg]{ cfos/ jfktsf] Joj:yf /sd

/fVg' kg]{5 . cu|Ld e'QmfgL ePsf] cfos/ /sd 36fP/ v"b ltg{ afFsL cfos/ eP dfq o; zLif{s cGtu{t /fVg'' kg]{5 . olb cfos/ bfloTj eGbf clu|d s/ e'QmfgL /sd a9L /x]df v'b /sd cGo ;DklQdf b]vfpg' kg]{5 .

(= cGo bfloTj ;+:yfsf] lx;fadf b]lvPsf dfly pNn]lvt k"FhL tyf bfloTjx? afx]ssf cGo s'g} klg lsl;dsf

bfloTjx? o; zLif{sdf b]vfpg' kg]{5 . o;df lbOPsf] pkzLif{sx? ;Lldt /x]sf] dflgPsf] 5}g / ;+:yfn] cfjZostf cg';f/ cGoq k|bz{g ug{ g;lsg] zLif{sx? o;df /fVg ;Sg]5 . -s_ e'QmfgL lbg aFfsL af]g; sd{rf/LnfO{ e'QmfgL lbg afFsL] af]g; /sd o; cGtu{t /fVg' kg]{5 . -v_ lgIf]kdf e'QmfgL lbg afF+sL Aofh lgIf]kdf e'QmfgL lbg afFsL] Aofh /sd o; cGtu{t /fVg' kg]{5 . -u_ shf{ tyf ;fk6Ldf e'QmfgL lbg aFfsL Aofh ;+:yfn] shf{ tyf ;fk6Ldf e'QmfgL lbg aFfsL Aofh /sd o; cGtu{t /fVg' kg]{5 . -3_ kfsL g;s]sf] sldzg ;+:yfn] s'g} ;]jf ul/lbP jfkt kfpg] sldzg b'O{ jf b'O{ eGbf a9L cfly{s jif{sf] nflu

k|bfg ug'{kg]{ ;]jf;Fu ;DalGwt 5 eg] k|bfg ug]{ ;]jfsf] cfwf/df b'O{ jf b'O{ eGbf a9L cflys jif{df cfDbfgL hgfpg' kg]{5 . cfDbfgL hgfpg aFfsL clu|d?kdf k|fKt sldzg /sd o; zLif{s cGtu{t /fVg' kg]{5 .

-ª_ ;08«L qm]l86;{ ;+:yfsf] b}lgs sfd sf/jfxLsf l;nl;nfdf e'QmfgL lbg' kg]{ t/ cGo zLif{s cGtu{t gkg]{

bfloTjx? o; zLif{s cGtu{t /fVg' kg]{5 . -r_ n]vfk/LIf0f z'Ns n]vfk/LIf0f sfo{ u/] afkt n]vfk/LIfsnfO{ e'QmfgL lbg aF+fsL /sd o; zLif{s cGtu{t /fVg'

kg]{5 . -5_ pkbfg sf]if ;+:yfn] cfˆgf] sd{rf/L lgodfjnL cg';f/ sd{rf/Lx?k|ltsf] pkbfg jfktsf] bfloTj /sd

o; zLif{s cGtu{t /fVg' kg]{5 . -h_ sd{rf/L ;+rosf]if ;+:yfn] sd{rf/LnfO{ ;+ros]fif Affkt k|bfg ug{sf] nflu sd{rf/Lsf] dfl;s tnaaf6 s§f

ul/Psf], ;+:yfn] yk u/]sf] / To; sf]ifn] cfh{g u/]sf] Aofh tyf cfDbfgL jfktsf] bfloTj /sd o; zLif{s cGtu{t /fVg' kg]{5 .

-em_ zfvf lx;fa ;+:yfsf] ljleGg zfvfsf] lx;fa ldnfgubf{ qm]l86 Jofn]G; cfPdf o; zLif{s cGtu{t k|:t't

ug{' kg]{5 .

;DklQtk{mM != gub df}Hbft Ohfhtkqk|fKt ;+:yfsf] cfˆgf] 9's'6Ldf :jb]zL Pj+ ljb]zL d'b|fdf /x]sf] s'n gub df}Hbft

/sd o; zLif{sdf pNn]v ug'{ kg]{5 . o; zLif{ssf] lj:t[t ljj/0f cg';"rL $=* df pNn]v ug'{ kg]{5 .

@= g]kfn /fi6« a}+sdf /x]sf] df}Hbft Ohfhtkqk|fKt ;+:yfn] g]kfn /fi6« a}+sdf Aofh k|fKt gx'g] u/L hDdf u/]sf] s'n /sdnfO{

o; zLif{sdf b]vfpg' kg]{5 .

64

#= a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft Ohfhtkqk|fKt ;+:yfn] :jb]zL tyf ljb]zL a}+s tyf ljQLo ;+:yfx?df Aofh k|fKt gx'g] u/L

hDdf u/]sf] s'n /sdnfO{ o; zLif{sdf b]vfpg' kg]{5 . o; zLif{ssf] /sd cg';"rL $=!) sf] s'n /sd;Fu a/fa/ x'g' kg]{5 .

:ki6Ls/0fM o; a}+saf6 Ohfhtkqk|fKt ljsf; a}+s tyf ljQ sDkgLx?n] Ps xKtfsf] clu|d ;"rgfdf lkmtf{ lng ;lsg] u/L :jb]zL a}+s tyf ljQLo ;+:yfdf Ohfhtkqk|fKt ævÆ, æuÆ / æ3Æ ju{sf ljQLo ;+:yfx?n] /fv]sf] ltg dlxgf jf ;f]eGbf a9L cjlwsf d'2lt lgIf]knfO{ ;d]t cg';"rL $=!) sf] a'Fbf g+= ! ævÆ cGtu{t b]vfpg' kg]{5 .

$= dfu tyf cNk ;"rgfdf k|fKt x'g] /sd o; zLif{sdf j9Ldf & lbg;Ddsf] e'QmfgL cjlw (Maturity Period) sfod u/L dfu ugf{;fy

jf 5f]6f] cjlwsf] ;"rgf -$* 306f_ df e'QmfgL k|fKt x'g] zt{df cGo Ohfhtkqk|fKt ;+:yf -:jb]zL jf ljb]zL_ df Aofh k|fKt x'g] u/L nufgL ul/Psf] /sd pNn]v ug'{ kg]{5 . o; zLif{ssf] /sd cg';"rL $=!! df pNn]v ug'{ kg]{5 .

%= nufgL -s_ Ohfhtkqk|fKt ;+:yfn] Jofkfl/s nufgL (Held For Trade), ljqmLsf] nflu pknAw

nufgL (Available for Sale) tyf e'QmfgL ldlt;Dd wf/0f ug]{ nufgL (Held to Maturity) u/L ltg efudf 5'§ofO b]vfpg' kg]{5 .

-v_ z]o/ nufgLaf6 k|fKt x'g] af]g; z]o/nfO{ z]o/ ;+Vofdf dfq j[l4 u/L k/ndf]ndf s'g} kl/jt{g gu/L nufgLsf] n]vfÍg ug'{ kg]{5 .

-u_ ;+:yfsf] z]o/ k"FhLdf nufgL ul/Psf] laj/0f cg';"rL $=!@ -s_ sf] z]o/ nufgL zLif{sdf b]vfpg' kg]{5 . pQm laj/0fdf lgDg s'/fx? :ki6 v'nfpg' kg]{5 . -!_ sDkgLsf] gfd -@_ z]o/sf] lsl;d -;fwf/0f jf lk|km/]G;_, lk|km/]G; z]o/df nfef+z b/ ;d]t . -#_ lnPsf] z]o/ lsQf -af]g; z]o/ kfPsf] eP ;f] ;d]t_ . -$_ k|lt z]o/ c+lst d"No -%_ k/n df]n dxndf Ohfhtkqk|fKt ;+:yfsf] nfut . -^_ :6s PS;r]Ghdf ;"rLs[t z]o/ eP jf;nftsf] lbgsf] ;"lrs[t d"No . -&_ Ohfhtkqk|fKt ;+:yfn] z]o/df nufgL u/]sf] s'g} sDkgLn] ljut # jif{ jf

;f]eGbf a9L ;dob]lv s'g} nfef+z 3f]if0ff u/]sf 5}gg\ eg] ;f] ;d]t v'nfpg' kg]{ .

-3_ sDkgLx?sf] l8j]Gr/ tyf j08df ul/Psf] nufgLsf] laj/0f cg';"rL $=!@ -s_ sf] l8j]Gr/ tyf j08 nufgL zLif{sdf b]vfpg' kg]{5 . -!_ sDkgLsf] gfd -@_ Aofhb/ -#_ l8j]Gr/÷j08sf] lsQf -$_ l8j]Gr/÷j08sf] c+lst d"No -%_ l8j]Gr/÷j08sf] e'QmfgL x'g] ldlt -^_ l8j]Gr/÷j08 vl/bsf] nfut d"No æk/n df]nÆ dxndf b]vfpg' kg]{ .

-ª_ lwtf]kq ljlgdo ahf/df ;"rLs[t z]o/, l8j]Gr/ tyf cGo lwtf]kq k/n d"NoeGbf ahf/ d"No sd ePdf To:tf k|To]s nufgLx?df xfgL gf]S;fgL jfkt Joj:yf ug'{ kg]{5 . ;f] Joj:yf ul/Psf] /sd nufgLsf] s'n /sddf 36fO{ v'b nufgL /sd o; zLif{sdf b]vfpg' kg]{5 . ;fy} cg';"rL $=!@ sf] qm=;+= * / ( sf] s'n /sd cg';"rL $=!@ -s_ sf] s'n nufgLsf] /sd;Fu a/fa/ x'g' kg]{5 .

-r_ cg';"rL $=!@ sf] qm=;+= ! b]lv ( ;Dd pNn]v eP jfx]ssf] nufgLnfO{ cGo nufgL cGtu{tsf] zLif{sdf b]vfpg' kg]{5 .

^= shf{ ;fk6 tyf ljn vl/b Ohfhtkqk|fKt ;+:yfn] k|bfg u/]sf] s'n shf{ ;fk6, vl/b tyf l8isfp06 ul/Psf ljnx? jfktsf] s'n jSof}tf (Outstanding) /sd Pj+ s'n shf{af6 shf{ gf]S;fgL jfkt Joj:yf u/]sf] /sd 36fO{ o; zLif{s cGtu{t v'b shf{ ;fk6sf] dxndf b]vfpg' kg]{5 . pQm /sd cg';"rL $=!# / $=!# -s_ cg';f/ b]vfpg' kg]{5 .

65

Ohfhtkqk|fKt ;+:yfsf] sd{rf/LnfO{ sd{rf/L ljlgodfjnL cg';f/ k|bfg ul/g] shf{ ;'ljwfnfO{ o; zLif{sdf gb]vfO{ jf;nftsf] ;DklQ / hfoh]yf tk{msf] cGo ;DklQ zLif{s cGtu{t b]vfpg' kg]{5 .

&= :yL/ ;DklQ Ohfhtkqk|fKt ;+:yfsf] :jfldTjdf /x]sf] :yfoL k|s[ltsf ;DklQx?sf] n]vfÍg o; zLif{sdf

u/L ;DklQsf] s'n d"Nodf x|f; s§f u/L afFsL /x]sf] /sdnfO{ jf;nftsf] o; zLif{sdf b]vfpg' kg]{5 . o; zLif{sdf hgfOg] /sd cg';"rL $=!$ df pNn]v ug'{ kg]{5 .

*= u}/ a}+lsu ;DklQ

o; zLif{s cGtu{t u}/ j}+lsu ;DklQ / ;f] sf] nflu ul/Psf] Joj:yf /sdsf] v'b cj:Yff b]vfpg' kb{5 . o; zLif{sdf hgfOg] /sd cg';"rL $=!% df pNn]v ug'{ kg]{5 .

(= cGo ;DklQ

dfly pNn]v ePsf afx]s cGo s'g} klg zLif{sdf /x]sf] ;DklQx? (Tangible or Intangible) o; zLif{sdf b]vfpg' kg]{5 . o;df /xg] /sdx?df d;nGb df}Hbft, Ohfhtkqk|fKt ;+:yfsf] sd{rf/LnfO{ sd{rf/L ljlgodfjnL cg';f/ k|bfg ul/g] ;fk6L tyf ;'ljwf, nufgLdf c;'n ug{ afFsL cfDbfgL, shf{df c;'n ug{ afFsL Aofh, ;08«L 8]6;{, dfu{:y ;DklQx?, ckn]vg x'g afFsL vr{ cflb kg]{5g\ . o; zLif{sdf b]vfOg] ;DklQx?df ul/Psf] ;Defljt gf]S;fgL Joj:yf 36fO{ cfpg] v'b /sd dfq cg';"rL $=!^ df pNn]v ug'{ kg]{5 .

shf{df c;'n ug{ jfFsL Aofhdf d'NtjL lx;fjdf ;fl/Psf] /sd 36fO{ cfpg] /sd qm=;+= # df b]vfpg' kb{5 .

;Defljt bfloTjx?

-s_ ;+:yfsf] ;Defljt bfloTjx?nfO{ ljQLo ljj/0fsf] cg';"rL $=!& df tf]lsPsf] 9fFrf cg';f/ laefhg u/L s'n /sd o; zLif{s cGtu{t /fVg' kg]{5 .

-v_ k|lttkq vf]lnP jfkt dflh{g /sd hlt Ohfhtkqk|fKt ;+:yfn] c;'n u/L;s]sf] x'Fbf k|lttkqsf] k"/} /sddf Ohfhtkqk|fKt ;+:yfsf] bfloTj /x]sf] lgZro klg x'Fb}g . tyflk of] bfloTj k|lttkq vf]Ng] kIfk|lt geO{ Ph]G;L ;+:yfk|lt /x]sf] x'Fbf k|lttkqsf] k"/} /sd bzf{pg' k5{ . o; zLif{s cGtu{t k|lttkq sf/f]jf/ jfkt bfloTjsf] k"/} /sd b]vfpg' kg]{5 .

-u_ k'gM l8isfp06 ul/Psf ljnx? o; zLif{s cGtu{t b]vfpg' kg]{5 .

-3_ Dofb gf3L g;s]sf hdfgt jfktsf k"/} /sdx?nfO{ ;Defljt bfloTjdf b]vfpg' kg]{5 .

-ª_ z]o/df nufgL u/]sf]df z]o/ jfkt e'QmfgL ug'{ kg]{ k"/} /sd e'QmfgL ePsf] /x]g5 eg] e'QmfgL lbg afFsL /sd o; zLif{sdf b]vfpg' k5{ .

-r_ Ohfhtkqk|fKt ;+:yfn] s'g} u|fxs;Fu Forward Exchange Contract u/]sf] 5 eg] Dofb gf3L g;s]sf] sG6«ofS6sf] k"/f /sd o; zLif{sdf b]vfpg' kg]{5 .

-5_ Ohfhtkqk|fKt ;+:yfn] d~h'/L tyf ;dy{g (Acceptence & Endorsement), k|Tofe"lt k|ltj4tf (Underwriting Commitment), shf{ k|ltj4tf (Loan Commitment) u/]sf] 5 eg] To:tf /sdx?nfO{ ;Defljt bfloTj cGtu{t b]vfpg' kg]{5 .

-h_ dfly pNn]lvt bfloTj afx]s Ohfhtkqk|fKt ;+:yfsf] cGo ;Defljt bfloTj 5g\ eg] ;f] ;d]tnfO{ cg';"rL $=!& cGtu{t b]vfpg' kg]{5 .

-%_ gfkmf–gf]S;fg lx;fjsf zLif{sx?sf] ;+lIfKt JofVof

!= Aofh cfDbfgL

Ohfhtkqk|fKt ;+:yfn] k|bfg u/]sf] shf{ ÷;fk6df k|fKt x'g' kg]{ AofhnfO{ gub k|fKtLsf] cfwf/df cfDbfgL jfFwL o; zLif{sdf b]vfpg' kg]{5 . ;+:yfsf] Aofh cfDbfgLnfO{ cg';"rL $=!* adf]lhd pNn]v ug'{ kg]{5 . t/ o; Joj:yfn] c;f/ dlxgf;Dddf kfs]sf] Jofh jiff{Gtkl5sf] ;fpg !% ut]leq k|fKt ePdf ;f] /sdnfO{ a}+s tyf ljQLo ;+:yfx?n] cf–cfkm\gf] cfDbfgL n]vfFsg ;DaGwL gLltdf :ki6 v'nfO{ ut cfly{s jif{sf] gfkmf gf]S;fg lx;fjdf cfDbfgL hgfpg jfwf k'u]sf] dflgg] 5}g .

66

@= Aofh vr{ Ohfhtkqk|fKt ;+:yfn] :jLsf/ u/]sf] lgIf]kdf tyf lnPsf] ;fk6Ldf pNn]lvt cjlwdf ltg'{ kg]{

Aofh /sdnfO{ æAofh vr{Æ lx;fj zLif{sdf vr{ n]Vg' kg]{5 . gfkmf–gf]S;fg lx;fjsf] o; zLif{sdf hgfO{g] s'n /sd cg';"rL $=!( df pNn]v ug'{ kg]{5 .

#= sldzg tyf l8isfp06

Ohfhtkqk|fKt ;+:yfn] cfˆgf] sf/f]jf/sf] l;nl;nfdf plNnlvt cjlwdf cfh{g u/]sf] sldzg, ;]jf z'Ns tyf l8isfp06sf] s'n /sdnfO{ o; zLif{sdf hgfO{ cg';"rL $=@) cg';f/ b]vfpg' kg]{5 .

$= cGo ;~rfng cfDbfgL

cfDbfgL zLif{stk{m Joj;fo ;~rfngaf6 dfly pNn]v ul/P jfx]s Ohfhtkqk|fKt ;+:yfn] cfh{g u/]sf] cGo s'g} klg cfDbfgLnfO{ o; zLif{sdf hgfO{ cg';"rL $=@! cg';f/ b]vfpg' kg]{5 .

%= ;6xL 36j9 cfDbfgL

Ohfhtkqk|fKt ;+:yfn] ljb]zL d'b|f sf/f]jf/ -a§f jfx]s_ jf6 ePsf] gfkmf tyf ljb]zL d'b|f ;6xL b/df ePsf] kl/jt{gsf] sf/0fn] x'g uPsf] gfkmf÷gf]S;fgnfO{ 5'§f5'§} zLif{sdf b]vfpg' kg]{5 . cg';"rL $=@@ sf] hDdf /sddf gfkmf b]lvPdf dfq ;f] /sd o; zLif{sdf pNn]v ug'{ kg]{5 . cg;"rL $=@@ sf] a'Fbf g+= -s_ ljlgdob/df ePsf] km/saf6 ePsf] s"n cfDbfgLsf] @%% k|To]s ;fn tdfddf gfkmf gf]S;fg jfF8kmfF8 lx;fj ljlgof]hgaf6 ;6xL 36j9 lx;fjdf hDdf ug'{ kg]{5 .

^= sd{rf/L vr{

Ohfhtkqk|fKt ;+:yfsf sd{rf/Lx?sf] lgldQ eP u/]sf] vr{x?sf] s'n /sd o; zLif{sdf hgfpg' kg]{5 . o; zLif{sdf ;dfj]z x'g] vr{x?df sd{rf/L tnj, eQf, k]G;g, pkbfg vr{, ;~rosf]if yk, tflnd vr{, kf]zfs vr{, jLdf cflb kg]{5g\ . o; zLif{sdf hgfO{g] /sd cg';"rL $=@# cg';f/ pNn]v ug'{ kg]{5 .

&= cGo ;~rfng vr{

Ohfhtkqk|fKt ;+:yfn] cfˆgf] sfof{no ;~rfngsf] l;nl;nfdf eP÷u/]sf cGo ;Dk"0f{ ;~rfng vr{x?sf] s'n /sd of] zLif{sdf hgfpg' kg]{5 . o; zLif{sdf pNn]v ul/g] /sd cg';"rL $=@$ df pNn]v ug'{ kg]{5 .

*= ;6xL 36j9 gf]S;fg

;6xL 36j9 cfDbfgL÷gf]S;fg lx;fjdf b]lvPsf] v'b df}Hbft C0ffTds /x]df of] zLif{sdf b]vfpg' kg]{ 5 .

(= ;Defljt gf]S;fgL Joj:yf

hf]lvdo'Qm ;DklQ (Risk assets) sf] nflu o; a}+ssf] lgb]{zg jdf]lhd /fVg'kg]{ Joj:yf (Provision) gfkmf÷gf]S;fg lx;fjsf] o; zLif{sdf vr{ hgfO{ cg';"rL $=@% cg';f/ pNn]v ug'{ kg]{5 . o:tf] Joj:Yffsf] cg'dfg q}dfl;s ?kdf ug'{ kg]{5 .

!)= u}/ ;~rfng cfDbfgL÷gf]S;fg

sf/f]jf/sf] l;nl;nfdf k|ToIf ?kn] ;~rfng;+u ;DjlGwt g/x]sf cfDbfgL tyf vr{x? o; zLif{s cg';f/ pNn]v ug'{ kg]{5 . o; zLif{sdf hgfOg] /sd cg';"rL $=@^ cg';f/ pNn]v ug'{ kb{5 .

!!= ;Defljt gf]S;fgL Joj:yfjf6 lkmtf{

hf]lvdo'Qm ;DklQx? (Risk assets) sf] nflu ul/Psf] Joj:yf /sd a9L ePdf a9L ePsf] /sd lkmtf{ cfDbfgL (Write back) ug'{ kg]{ cj:Yff cfPdf o; zLif{s cGtu{t b]vfO{ cg';"rL $=@& cg';f/ pNn]v ug'{ kg]{5 .

!@= c;fdfGo sf/f]jf/x?af6 ePsf] cfDbfgL÷vr{

c;fdfGo sf/f]jf/x?af6 ePsf] cfDbfgL÷vr{ cGtu{t dfly plNnlvt cGo zLif{sx? jfx]s v'b Aofh cfDbfgLsf] % k|ltzteGbf a9L /x]sf ;a} vr{ tyf cfDbfgLsf] nflu cg;"rL $=@* cg';f/ cnUu} zLif{sdf b]vfpg' kg]{5 .

67

!#= sd{rf/L af]g; Joj:yf sd{rf/L jf]g;sf] Joj:yf ubf{ gfkmf–gf]S;fg lx;fjsf] ;Dk"0f{ sf/f]jf/ kl5sf] v'b d'gfkmf -jf]g;

Joj:yf ;d]t_ nfO{ cfwf/ lng'kg]{ 5 . ljBdfg sfg'g jdf]lhd v'b gfkmfaf6 tf]lsPsf] k|ltztn] jf]g;sf]nflu 5'6Øfpg' kg]{ /sdnfO{ o; zLif{s dfkm{t gfkmf–gf]S;fg lx;fjdf vr{ hgfpg' kg]{5 .

!$= cfo s/ Joj:yf

v'b s/ of]Uo gfkmfdf nfUg] cfo s/ jfktsf] /sd o; zLif{sdf vr{ n]Vg' kg]{5 . Ohfhtkqk|fKt ;+:yfn] cfo s/ P]g tyf k|rlnt cfly{s sfg'gn]] 5'6 lbPsf / dfGotf glbOPsf vr{x?sf] lx;fj u/L s/ of]Uo gfkmf sfod ug'{kg]{ 5 / ;f]xL cg'dflgt s/ of]Uo gfkmfsf] cfwf/df cfo s/ ;DjGwL efjL bfloTj lgwf{/0f u/L o; zLif{s dfk{mt gfkmf–gf]S;fg lx;fjdf vr{ hgfpg' kg]{5 .

!%= v'b gfkmf÷gf]S;fg

o; zLif{sdf /x]sf] /sdnfO{ ;f]xL jif{sf]÷cjlwsf] ægfkmf–gf]S;fg jfF8kmfF8 lx;fjÆ sf] o; jif{sf] d'gfkmf jf o; jif{sf] gf]S;fg zLif{sdf b]vfpg' kg]{5 .

-^_ gfkmf–gf]S;fg jfF8kmfF8 lx;fj ;DaGwL zLif{sx?sf] ;+lIfKt JofVof

vr{ tk{msf] ljj/0f -Debit tkm{_ != ut jif{;Ddsf] ;l~rt gf]S;fg

Ohfhtkqk|fKt ;+:yfsf] lx;fjdf ut cfly{s jif{;Ddsf] ;l~rt 3f6f /x]sf] cj:yfdf o; zLif{sdf hgfpg' kg]{5 .

@= ;fwf/0f hu]8f sf]if

r'Qmfk"FhLsf] bf]Jj/ geP;Dd k|To]s jif{sf] v'b gfkmfaf6 sDtLdf jL; k|ltzt /sd ;fwf/0f hu]8f sf]ifdf jfF8kmfF8 ug'{ kg]{5 .

#= e}kl/ cfpg] hu]8f

cfˆgf] v'b gfkmfaf6 s]xL c+z 5'6\ofO{ æe}k/L cfpg] hu]8fÆ zLif{sdf /fVg] lg0f{o u/]df To:tf] /sd o; sf]ifdf afF8kmfF8 ug'{ kg]{5 .

$= ;+:yf ljsf; sf]if

cfˆgf] gfkmfnfO{ ;+:yf ljsf; sf]ifdf hDdf ug]{ u/L jfF8kmFf8 ug]{ lg0f{o u/]df ;f] jdf]lhdsf] /sd o; zLif{sdf b]vfpg' kg]{5 .

%= nfef+z ;lds/0f sf]if

;+:yfsf] gfkmfaf6 s]xL /sd cfufdL jif{x?df nfef+z ;lds/0f ug]{ p2]Zon] jfF8kmfF8 u/L 5'§} /fVg rfx]df To:tf] /sdnfO{ o; zLif{s dfkm{t jfF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .

^= sd{rf/L ;DjGwL hu]8fx?

;+:yfsf] sd{rf/Lx?;+u ;DjlGwt s'g} k|sf/sf sNof0fsf/L sf]if jf cGo s'g} lsl;dsf sf]ifx?df gfkmfsf] s]xL c+z jfF8kmfF8 ug]{ ePdf o; zLif{s dfk{mt jfF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .

&= k|:tfljt nfef+z

cfˆgf] gfkmfsf] s]xL c+z nfef+z ljt/0f ug{ k|:tfj u/]sf] ePdf ;f] /sdnfO{ o; zLif{ssf] afF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .

*= k|:tfljt jf]g; z]o/

cfˆgf] ;l~rt d'gfkmfnfO{ k"FhLs/0f u/L ljBdfg z]o/jfnfx?nfO{ af]g; z]o/ k|bfg ug]{ jf z]o/s} r'Qmf d"No a9fpg] lg0f{o u/]df ;f] jfktsf] /sddWo] ;l~rt d'gfkmfaf6 hlt k|of]u x'g] xf] ;f] /sdnfO{ gfkmf–gf]S;fg afF8kmfF8 lx;fadf vr{ n]vL o; zLif{sdf hDdf ug'{ kg]{5 .

(= ljz]if hu]8f sf]if

o; a}+ssf] lgb]{zg adf]lhd s'g} klg lsl;dsf] ljz]if hu]8f sf]ifx? v8f ug{ ;l~rt d'gfkmf k|of]u ug'{kbf{ o; zLif{s dfk{mt afF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .

!)= ;6xL 36a9 sf]if

ljb]zL d'b|fsf] k"gd"{NofÍgaf6 jif{e/Ldf ePsf] cfDbfgLdWo] ;6xL 36j9 ;DjlGw gLlt jdf]lhd pQm sf]ifdf ljlgof]hg ug'{ kg]{ /sd o; zLif{sdf b]vfpg' kg]{5 .

68

-&_ OlSj6Ldf ePsf] kl/jt{g ;DjlGw ljj/0f

Ohfhtkqk|fKt ;+:yfn] tf]lsPsf] 9fFrfdf cfjZos ljj/0fx? v'nfO{ g]kfn n]vf dfkb08 (NAS) sf] cfwf/df ljQLo ljj/0fsf] cleGg cËsf] ?kdf OlSj6Ldf ePsf] kl/jt{g ;DjlGw ljj/0f tof/ ug'{ kg]{5 .

-*_ gub k|jfx laj/0f

sDkgL P]g, @)^# sf] bkmf !)( adf]lhd x/]s sDkgLn] cfˆgf] jflif{s lx;fa laj/0fx? tof/ ubf{ gfkmf–gf]S;fg lx;fj tyf jf;nftsf] cnfjf gub k|jfx laj/0f klg tof/ ug'{ kg]{ Joj:yf u/]sf] 5 . o;y{ sDkgLsf] ?kdf btf{ ePsf ;a} Ohfhtkqk|fKt ;+:yfx?n] cfˆgf] jflif{s lx;fj ;+u} ægub k|jfx laj/0fÆ ;d]t tf]lsPsf] 9fFrfdf tof/ ug'{ kg]{5 .

-(_ ;+:yfks z]o/ lwtf] aGws ;DaGwdf

a}+s tyf ljQLo ;+:yfsf ;+:yfks z]o/wgLn] lnPsf] z]o/ cGo a}+s tyf ljQLo ;+:yfdf lwtf] aGws /fvL shf{ lnPsf] eP ;DalGwt a}+s÷ljQLo ;+:yfsf] jflif{s k|ltj]bgdf pNn]v -Disclose_ ug'{ kg]{ u/L cg';"rL $=#$ adf]lhdsf] ljj/0f k]z ug'{ kg]{5 .

-!)_ :yug s/ ;DaGwL Joj:yf

a}+s tyf ljQLo ;+:yfn] ljQLo ljj/0f k|sfzg ubf{ g]kfn n]vfdfg – ( -Nepal Accounting Standard - 9_ cg';f/ :yug s/ -Deferred Tax_ sf] n]vf+sg u/L ;f] ljifo ;d]t v'nfpg' -Disclose_ kg]{ 5 . pQm zLif{snfO{ ljQLo ljj/0fdf b]xfo adf]lhd x'g] u/L k|sfzg ug'{ kg]{{{]5 . != gfkmf gf]S;fg lx;fjdf cfos/ Joj:yf zLif{s cGtu{t xfn sfod /x]sf] lgoldt k|s[ltsf] s/ vr{

-Current Tax_ sf] cnfjf o; jif{sf] :yug s/ -Deferred Tax_ zLif{sdf cfDbfgL÷vr{ n]vf+sg ug{' kg]{ Joj:yf ldnfO{Psf] 5 .

@= :yug s/ cfDbfgL÷vr{ ;f]em} OlSj6Ldf n]vf+sg ug'{ kg]{ ePsf]n] æOlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0fÆ df z'? df}Hbft zLif{skl5 ;dfof]hg k|of]hgsf nflu æ:yug s/Æ pk–zLif{s yk u/L ;dfof]lht z'? df}Hbft b]vfpg' kg]{ Joj:yf ldnfO{Psf] 5 .

#= jf;nftdf :yug s/ ;DklQ Pj+ bfloTjsf] 5'§} zLif{s sfod ug'{kg]{ ePsf]n] o;nfO{ jf;nftsf] cGo bfloTj÷;DklQ ;DaGwL cg';"rLdf æcGoÆ eGbf dfly :yug s/ bfloTj÷;DklQ pk–zLif{s sfod ug'{ kg]{ Joj:yf ldnfO{Psf] 5 .

$ jflif{s k|ltj]bgsf] n]vf ;DaGwL l6Kk0fLdf :yug s/ u0fgfsf] nflu ckgfO{Psf] s/sf] b/ / ;f] ckgfpg'sf] cfwf/, s/of]Uo Pj+ s/ u0fgf ubf{ 36fpg ldNg] c:yfoL km/sx?, u0fgf ul/Psf] :yug s/ / ;f] jfkt ;[hgf x'g uPsf] ;DklQ tyf bfloTjsf] lj:t[t ljj/0f v'nfpg' kg]{ 5 .

%= :yug s/ ;DaGwL pk/f]St n]vf+sg lqmofsnfksf sf/0f ;DklQ ;[hgf ePdf ;f] /sd gfkmf gf]S;fg afF8kmfF8 lx;fjdf vr{ n]vL :yug s/ hu]8f sf]if v8f ug'{ kg]{5 . ;f] sf]ifsf] /sd :yug s/ afx]s cGo k|of]hgsf nflu k|of]u ug{ kfO{g] 5}g .

-!!_ 5'6 k|bfg ug{ ;lsg]

o; a}+saf6 Ohfhtkqk|fKt æ3Æ ju{sf ljQLo ;+:yfx?nfO{ sf/f]jf/sf] k|s[lt / cj:yf x]/L tof/ ug'{ kg]{ ljj/0f tyf ;dfj]z ug'{kg]{ ljQLo ljj/0fsf] ;DaGwdf cfjZostf cg';f/ 5'6 k|bfg ug{ ;lsg] 5 .

-!@_ vf/]hL / arfp

-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M– PsLs[t lgb]{zg, @)^( sf] n]vf gLlt tyf ljQLo laj/0fx?sf] 9fFrf ;DaGwL Joj:yf O=k|f lgb]{zg

g+=$÷)^( af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? .

-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf] lgb]{zg adf]lhd eP u/]sf sfd sf/jfxL o;} lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

69

=================lnld6]8

@)^=======;fn cfiff9 d;fGtsf] jf;nft

k"FhL tyf bfloTj cg;"rL o; jif{ ?

ut jif{ ?

!= z]o/ kF"hL $=! @= hu]8f tyf sf]ifx? $=@ #= C0fkq tyf aG8 $=# $= ltg{ afFsL shf{ ;fk6 $=$ %= lgIf]k bfloTj $=% ^= e'QmfgL lbg' kg]{ ljnx? $=^ &= k|:tfljt gub nfefFz *= cfos/ bfloTj ( cGo bfloTj $=&

s'n k"FhL tyf bfloTj

;DklQ cg;"rL o; jif{ ?

ut jif{ ?

!= gub df}Hbft $=* @= g]kfn /fi6« a}+sdf /x]sf] df}Hbft $=( #= a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft $=!) $= dfu tyf cNk ;"rgfdf k|fKt x'g] /sd $=!! %= nufgL $=!@ ^= shf{ ;fk6 tyf ljn vl/b $=!# &= :yL/ ;DklQ $=!$*= u}/–a}lsË ;DklQ $=!% (= cGo ;DklQ $=!^

s'n ;DklQ

;+efljt bfloTj cg';"rL 4=17 ;~rfnsx¿sf] #f]if)ff cg';"rL 4=29 k'+hLsf]if tflnsf cg';"rL 4=30 hf]lvd efl/t ;DklQ ljj/)f tflnsf cg";'rL 4=30-s_k|d"v ;"rsf°x¿ cg';"rL 4=31 k|d"v n]vf gLltx¿ cg';"rL 4=32 n]vf ;DaGwL l^Kk)fLx? cg';"rL 4=33

4=1 b]lv 4=17 ;Ddsf cg';"rLx¿ jf;nftsf cleGg c+u x'g\ .

70

=====================lnld6]8 ldlt ==============b]lv================;Dd

gfkmf gf]S;fg lx;fj ljj/0f cg';"rL o; jif{

? ut jif{

? != Aofh cfDbfgL $=!* @= Aofh vr{ $=!( v'b Aofh cfDbfgL #= sldzg tyf l8:sfp06 $=@) $= cGo ;~rfng cfDbfgL $=@! % ;6xL 36j9 cfDbfgL $=@@ s"n ;~rfng cfDbfgL ^= sd{rf/L vr{ $=@# &= cGo ;~rfng vr{ $=@$ *= ;6xL 36j9 gf]S;fg $=@@ ;Defljt gf]S;fgL Joj:yf cl3sf] ;~rfng d'gfkmf (= ;Defljt gf]S;fgL Joj:yfx? $=@% ;~rfng d'gfkmf !)= u}/ ;~rfng cfDbfgL÷vr{ $=@^ !!= ;Defljt gf]S;fgL Aoa:yf af6 lkmtf{ $=@& lgoldt sf/f]jf/jf6 ePsf] d'gfkmf !@= c;fdfGo sf/f]jf/x?af6 ePsf] cfDbfgL÷vr{ $=@* ;Dk"0f{ sf/f]jf/ ;dfj]z kl5sf] v'b d'gfkmf !#= sd{rf/L af]g; Aoa:yf !$ cfos/ Joj:yf • o; jif{sf] s/ Joj:yf • ljut jif{;Ddsf] s/ Joj:yf • o; jif{sf] :yug s/ cfDbfgL÷vr{

v'b gfkmf÷gf]S;fg 4=18 b]lv 4=28 ;Ddsf cg';"rLx¿ gfkmf gf]S;fg lx;fjsf cleGg c+u x'g\ .

71

=================== lnld ]̂* gfkmf gf]S;fg af+*kmf+* lx;fa

ldlt ============ b]lv =================;Dd ljj/0f cg';"rL o; jif{ ¿ ut jif{ ¿=

cfDbfgL 1= ut jif{;Ddsf] ;+lrt d"gfkmf 2= o; jif{sf] d"gfkmf 3= ;^xL #^a( sf]if

hDdfvr{ 1= ut jif{;Ddsf] ;+lrt gf]S;fg 2= o; jif{sf] gf]S;fg 3= ;fwf/)f hu]*fsf]if 4= e}k/L cfpg] hu]*f 5= ;+:yf ljsf; sf]if 6= nfef+z ;dLs/)f sf]if 7= sd{rf/L ;DaGwL hu]*fx¿ 8= k|:tfljt nfef+z 9= k|:tfljt af]g; z]o/ 10= ljz]if hu]*f sf]if 11= ;^xL #^a( sf]if 12= k'+hL lkmtf{ hu]*f sf]if 13= k'+hL ;dfof]hg sf]if 14= ==============================

hDdf

15= ;l~rt d'gfkmf÷-gf]S;fg_

=================== lnld ]̂* OlSj6Ldf ePsf] kl/jt{g ;DjlGw ljj/0f

cf=j= 20====÷======-?=_ ljj/0f Z]fo/

k"FhL ;l~rt Gff=gf]=

;fwf/0f hu]8f sf]if

k"Flhut hu]8f sf]if

z]o/ lk|ldod

;6xL 36a9 sf]if

:yug s/ hu]8f

cGo hu]8f tyf sf]if

s'n /sd

Z'f? df}Hbft

:yug s/

;dfof]lht z'? df}Hbft

;dfof]hg

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

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

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

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

clGtd df}Hbft

72

==========================lnld6]8 gub k|jfx ljj/0f

ldlt ============ b]lv ========== ;Dd ljj/)f o; jif{ ¿= ut jif{ ¿=

-s_ sf/f]af/ ;+rfngaf^ gub k|jfx1= gub k|flKt 1=1 Aofh cfDbfgL 1=2 sldzg tyf l*isfpG^ cfDbfgL 1=3 ljb]zL ljlgdo sf/f]jf/af^ cfDbfgL 1=4 ckn]lvt shf{sf] c;'nL 1=5 cGo cfDbfgL 2= gub e'QmfgL 2=1 Aofh vr{ 2=2 sd{rf/L vr{ 2=3 sfof{no ;+rfng vr{ 2=4 cfos/ e'QmfgL 2=5 cGo vr{

sfo{ut k'+hL ultljlw cl#sf] gub k|jfx

;~rfng ;DjGwL rfn" ;DklQdf sdL÷-j[l$_1= dfu tyf cNk ;"rgfdf k|fKt x"g] /sddf sdL÷-j[l$_ 2= cGo cNksfnLg nufgLdf sdL÷-j[l$_ 3= shf{ tyf ljN; vl/bdf sdL÷-j[l$_ 4= cGo ;DklQdf sdL÷-j[l$_

;~rfng ;DjlGw rfn" bfloTjdf -sdL_÷j[l$ 1= lgIf]k bfloTjdf -sdL_÷j[l$ 2= ;l {̂lkms]̂ ckm l*kf]lh^df -sdL_÷j[l$ 3= cNksfnLg ;fk^Ldf -sdL_ ÷j[l$ 4= cGo bfloTjdf -sdL_÷ j[l$

-v_ nufgL sf/f]jf/df gub k|jfx 1= bL#{sfnLg nufgLdf sdL÷-j[l$_ 2= :yL/ ;DklQdf sdL÷-j[l$_ 3= bL#{sfnLg nufgLdf Aofh cfDbfgL 4= nfef+z cfDbfgL 5= cGo

-u_ ljQLo >f]t sf/f]jf/af^ gub k|jfx 1= bL#{sfnLg C)F -j)*, l*j]Gr/ cflb_ df j[l$÷-sdL_ 2= z]o/ k'+hLdf j[l$÷-sdL_ 3= cGo bfloTjdf j[l$÷-sdL_ 4= g]kfn /fi «̂ a}+saf^ k|FKt ;x'lnot÷k'g/shf{df j[l$÷-sdL_

-#_ gub tyf a}s df}Hbftsf] ljlgdo b/df ePsf] km/saf^ cfDbfgL ÷ vr{

-ª_ o; jif{sf] ;Dk")f{ ultljlwaf^ gub k|jfx -r_ gub tyf a}+sdf /x]sf] z'? df}Hbft -%_ gub tyf a}+sdf /x]sf] clGtd df}Hbft

73

=================== lnld^]* z]o/ k'+hL tyf :jfldTj

- === === cfiff( d;fGt_ cg';"rL 4=1 ljj/)f o; jif{ ¿= ut jif{ ¿=

1= z]o/ k'+hL 1=1 clws[t k'+hL s_ ======= ;fwf/)f z]o/ k|lt z]o/ ¿= ======= n] v_ ====== gg\l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ======= n] u_ ======= l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ====n]

1=2 hf/L k'+hL s_ ======= ;fwf/)f z]o/ k|lt z]o/ ¿================= n] v_ ======= gg\l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ======= n] u_ ======= l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿=============n]

1=3 r'Qmf k'+hL s_ ========= ;fwf/)f z]o/ k|lt z]o/ ¿======================== n] v_ ========= gg\l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿========= n] u_ ===========l/l*d]jn lk|km/]G; z]o/ k|lt z]o/ ¿= ============n]

1=4 k|:tfljt af]g; z]o/ 1=5 sN; Og P*efG; 1=6 hDdf /sd -1=3+1=4+1=5_

z]o/ :jfldTj ljj/)f o; jif{ ¿= ut jif{ ¿= k|ltzt z]o/ k'+hL z]o/ k'+hL k|ltzt

1= :jb]zL :jfldTj 1=1 g]kfn ;/sf/ 1=2 æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx¿ 1=3 cGo Ohfhtkqk|fKt ;+:yfx¿ 1=4 cGo ;+:yfx¿ 1=5 ;j{;fwf/)f 1=6 cGo

2= j}b]lzs :jfldTj hDdf

gf]̂ Mdfly cg';"rLdf plNnlvt ljj/)f cGtu{t 0=5 k|ltzt jf ;f]eGbf a(L :jfldTj ePsf] JolQm÷;d"x÷kmd{÷sDkgL eP, lghx¿sf] gfd, k|ltzt / /sd :ki^ v'nfpg' kg]{% . k|ltzt pNn]v ubf{ z]o/ ;+Vofsf] cfwf/df u)fgf ug'{ kg]{% .

=================== lnld ]̂* hu]*f tyf sf]ifx¿

- === === cfiff( d;fGt _ cg';"rL 4=2 ljj/)f o; jif{ ¿= ut jif{ ¿=

1= ;fwf/)f÷a}wflgs hu]*f sf]if 2= k'+hLut hu]*f sf]if 3= k'+hL lkmtf{ hu]*f sf]if -Capital Redemption Reserve) 4= k'+hL ;dfof]hg sf]if 5= cGo hu]*f tyf sf]if 5=1= e}k/L cfpg] hu]*f 5=2= ;+:yf ljsf; sf]if 5=3= nfef+z ;lds/)f sf]if 5=4= ljz]if hu]*f sf]if 5=5= ;DklQ k'gd"{Nof°g sf]if 5=6= :yug s/ hu]*f 5=7= cGo :jtGq sf]if 5=8= cGo hu]*f sf]if 6= ;l~rt gfkmf÷gf]S;fg 7= ;^xL #^a( sf]if 8= hDdf

74

cg';"rL 4=3 =================== lnld ]̂* C)fkq tyf j)*

- === === cfiff( d;fGt _ ljj/)f o; jif{ ¿= ut jif{ ¿=

1 ====== k|ltzt j)*÷C)fkq k|lt j)*÷C)fkq ===== ¿= n] === ldlt ============== df hf/L ePsf] / ldlt ========df r'Qmf x'g] -xfn;Ddsf] Redemption Reserve /sd ¿= =========================_

2 ====== k|ltzt j)*÷C)fkq k|lt j)*÷C)fkq ===== ¿= n] === ldlt ============== df hf/L ePsf] / ldlt ========df r'Qmf x'g] -xfn;Ddsf] Redemption Reserve /sd ¿= =======================_+

3 ======= ========= 4= hDdf 1+2+3

gf]̂ M ;'/If)f /fvL C)fkq tyf j)* hf/L ul/Psf] ePdf ;'/If)fsf] laj/)f v'nfpg' kg]{% .

cg';"rL 4=4 =================== lnld ]̂* ltg{ af+sL shf{ -;fk^L_ - === === cfiff( d;fGt _

ljj/)f o; jif{ ¿= ut jif{ ¿= s= :jb]zL 1= g]kfn ;/sf/ 2= g]kfn /fi «̂ a}+s 3= l/kf] bfloTj 4= cGt/ a}+s tyf ljQLo ;+:yf 5= cGo ;+ul&t ;+:yfx¿ 6= cGo

hDdf v= ljb]zL 1= a}+sx¿ 2= cGo

hDdf u= hDdf -s®v_

75

cg';"rL 4=5 =================== lnld ]̂*

lgIf]k lx;fa - === === cfiff( d;fGt _

ljj/)f o; jif{ ¿= ut jif{ ¿=1= Aofh ltg'{ gkg]{ vftfx¿ s= rNtL lx;fa 1= :jb]zL d'b|fdf 1=1 g]kfn ;/sf/ 1=2 æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? 1=3 cGo Ohfhtkqk|fKt ljQLo ;+:yfx¿ 1=4 cGo ;+ul&t ;+:yfx¿ 1=5 JolQmut 1=6 cGo

2= ljb]zL d'b|fdf 2=1 g]kfn ;/sf/ 2=2 æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? 2=3 cGo Ohfhtkqk|fKt ljQLo ;+:yfx¿ 2=4 cGo ;+ul&t ;+:yfx¿ 2=5 JolQmut 2=6 cGo

v= dflh{g 1= sd{rf/L hdfgt 2= hdfgt dflh{g 3= k|lttkq dflh{g

u= cGo 1= :jb]zL d'b|fdf 1=1 ljQLo ;+:yfx¿ 1=2 cGo ;+ul&t ;+:yfx¿ 1=3 JolQmut

2= ljb]zL d"b|fdf 2=1 ljQLo ;+:yfx¿ 2=2 cGo ;+ul&t ;+:yfx¿ 2=3 JolQmut

Aofh ltg'{ gkg]{ vftfx¿sf] hDdf 2= Aofh ltg'{ kg]{ vftfx¿ s= art lx;fa 1= :jb]zL d'b|fdf 1=1 ;+# ;+:yfx¿ 1=2 JolQmut 1=3 cGo

2= ljb]zL d'b|fdf 2=1 ;+# ;+:yfx¿ 2=2 JolQmut 2=3 cGo

v= d'@lt lx;fa 1= :jb]zL d'b|fdf 1=1 ;+# ;+:yfx¿ 1=2 JolQmut 1=3 cGo

2= ljb]zL d'b|fdf 2=1 ;+# ;+:yfx¿ 2=2 JolQmut 2=3 cGo

76

u= dfu]sf] avt ltg'{ kg]{ lx;fa 1= :jb]zL d'b|fdf 1=1 s ju{sf Ohfhtkqk|fKt ;+:yfx?1=2 cGo O=k|f=ljQLo ;+:yfx¿ 1=3 cGo ;+ul&t ;+:yfx¿ 1=4 JolQmut 1=5 cGo

2= ljb]zL d'b|fdf 2=1 s ju{sf Ohfhtkqk|fKt ;+:yfx?2=2 cGo O=k|f= ljQLo ;+:yfx¿ 2=3 cGo ;+ul&t ;+:yfx¿ 2=4 JolQmut 2=5 cGo

#= ;l {̂lkms]̂ ckm l*kf]lh^ 1= ;+ul&t ;+:yf 2= JolQmut 3= cGo

Aofh ltg'{ kg]{ vftfx¿sf] hDdf -1®2_ hDdf lgIf]k

cg';"rL 4=6

=================== lnld ]̂* e'QmfgL lbg'kg]{ ljnx¿

- === === cfiff( d;fGt _

ljj/)f o; jif{ ¿= ut jif{ ¿= 1= :jb]zL d'b|f 2= ljb]zL d'b|f

hDdf

cg';"rL 4=7 =================== lnld ]̂*

cGo bfloTj - === === cfiff( d;fGt _

ljj/)f o; jif{ ¿= ut jif{ ¿= 1= k]G;g÷pkbfg sf]if 2= sd{rf/L ;~ro sf]if 3= sd{rf/L sNof)f sf]if 4= sd{rf/L jf]g; Joj:yf 5= lgIf]kdf e'QmfgL lbg af+sL Aofh 6= ;fk^Ldf e'QmfgL lbg af+sL Aofh 7= kfsL g;s]sf] l*:sfp)^ / sldzg 8= ;)*«L q]ml*^;{ 9= zfvf ldnfg lx;fj 10= :yug s/ bfloTj 11= e'QmfgL lbg af +sL nfef+z 12= cGo

hDdf

77

cg';"rL 4=8 =================== lnld ]̂*

gub df}Hbft - === === cfiff( d;fGt _

ljj/)f o; jif{ ¿= ut jif{ ¿= 1= :jb]zL d'b|f -l;Ssf ;d]t_ 2= ljb]zL d'b|f

hDdf

cg';"rL 4=9 =================== lnld ]̂*

g]kfn /fi «̂ a}+sdf /x]sf] df}Hbft - === === cfiff( d;fGt _

ljj/)f :jb]zL d'b|f

ljb]zL d'b|f ¿=df s'n ¿= ut jif{ ¿=

ef=¿= kl/jTo{ lj=d'= hDdf

1= g]kfn /fi «̂ a}+s

s= rNtL vftf v= cGo vftf

cg';"rL 4=10 =================== lnld ]̂*

a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft - === === cfiff( d;fGt _

ljj/)f :jb]zL d'b|f

ljb]zL d'b|f ¿=df s'n ¿= ut jif{ ¿=

ef=¿= kl/jTo{ lj=d'= hDdf 1= :jb]zL Ohfhtkqk|fKt ;+:yfx?

s= rNtL vftf v= cGo vftf

2= ljb]zL a}+sx¿ s= rNtL vftf v= cGo vftf

hDdf gf]̂ M ;DalGwt Ohfhtkqk|fKt ;+:yfx? ;dy{g kq cg';f/sf] s'n df}Hbft ¿= =================

cg';"rL 4=11 =================== lnld ]̂*

dfu tyf cNk;"rgfdf k|fKt x'g] /sdx¿ - === === cfiff( d;fGt _

ljj/)f o; jif{ ¿= ut jif{ ¿=

1= :jb]zL d'b|fdf 2= ljb]zL d'b|fdf

hDdf

78

cg';"rL 4=12 =================== lnld ]̂*

nufgL - === === cfiff( d;fGt _

ljj/)f k|of]hg o; jif{ ¿= ut jif{ ¿=

Jofkfl/s cGo! g]kfn ;/sf/sf] 6«]h/L ljn @ g]kfn ;/sf/sf] art kq # g]kfn ;/sf/sf] cGo C0fkq $ g]kfn /fi6« a}s C0f kq % lab]zL C0f kq ^ :ab]zL Ohfhtkqk|fKt ;+:yf & lab]zL a}s * ;+ul7t ;+:yfx?sf] z]o/ ( ;+ul7t ;+:yfx?sf] l8j]Gr/ tyf aG8 !) cGo nufgL

s'n nufgL Joj:yf

v'b nufgL

cg';"rL 4=12-s_

z]o/, l*j]Gr/ tyf j)*df nufgL

ljj/)f k/n df]n ¿=

ahf/ d'No cg";f/ ?=

Joj:yf /sd ?=

o; jif{ ?=

ut jif{ ?=

1= z]o/ nufgL 1=1 ====== sDkgL -k|f=ln=÷ln=_ ====== ;fwf/)f z]o/, k|lt z]o/ ====== n] r"Qmf 1=2 ====== sDkgL -k|f=ln=÷ln=_ ====== ;fwf/)f z]o/ -dWo]===jf]g; ;d]t_ k|lt z]o/====n] r"Qmf 1=3 ====== sDkgL -k|f=ln=÷ln=_ ====== k|ltzt ==== lk|km/]G; z]o/ k|lt z]o/ ¿= ===== n] r"Qmf

2= l*j]Gr/ tyf j)* nufgL 2=1 ====== sDkgL -k|f=ln=÷ln=_ ====== k|ltzt l*j]Gr/÷j)* k|lt l*j]Gr/÷a)* ===== ¿= n] === 2=2 ================= 2=3 ==================

s'n nufgL 3= hf]lvd ;DaGwL Joj:yf 3=1 ut jif{ ;Ddsf] Joj:yf 3=2 o; jif{sf] yk÷#^

s'n Joj:yf v'b nufgL

gf]̂ M 3 jif{ eGbfa(L ;dob]lv nfef+z #f]if)ff tyf ljt/)f gu/]sf sDkgLx¿ ePdf To:tf sDkgLx¿sf] gfd v'nfpg' kg]{% .

79

cg';"rL $=!@=! =================== lnld6]8

Jofkfl/s nufgL -Held for Trading_ - === ===== d;fGt_

ljj/0f k/n d"No

kl5Nnf] ahf/ d"No

-s_

xfnsf] ahf/

d"No -v_

o; jif{ gfkmf÷

-gf]S;fg_ /sd -v–s_

ut jif{ gfkmf÷ -gf]S;fg_ /sd

s}lkmot

!= g]kfn ;/sf/sf] 6«]h/L ljn

@= g]kfn ;/sf/sf] artkq

#= g]kfn ;/sf/sf] cGo C0fkq

$= g]=/f= a}s C0fkq

%= ljb]zL C0fkq

^= :jb]zL Ohfhtkqk|fKt ;+:yfsf] z]o/

&= :jb]zL Ohfhtkqk|fKt ;+:yfsf] l8j]Gr/ tyf a08

*= :jb]zL ;+ul7t ;+:yfsf] z]o/, l8j]Gr/ tyf a08

(= ljb]zL a}s nufgL -Placement_

!)= Interbank Lending

!!=cGo nufgL

s'n nufgL

cg';"rL $=!@=@ =================== lnld6]8

e'QmfgL ldlt;Dd wf/0f ug]{ nufgL -Held to Maturity_ - === === === d;fGt_

ljj/0f k/n d"No -s_

xfn;Ddsf] Iflt /sd

-v_

o;jif{sf] Iflt /sd

-u_

o; jif{ gfkmf÷

-gf]S;fg_ /sd

-s–v–u_

ut jif{ gfkmf÷

-gf]S;fg_ /sd

s}lkmot

!= g]kfn ;/sf/sf] 6«]h/L ljn @= g]kfn ;/sf/sf] artkq #= g]kfn ;/sf/sf] cGo C0fkq $= g]=/f= a}s C0fkq %= ljb]zL C0fkq ^= :jb]zL Ohfhtkqk|fKt ;+:yfsf] z]o/




!)= cGo nufgL s'n nufgL

80

cg';"rL $=!@=# =================== lnld6]8

laqmLsf] nflu pknAw nufgL -Available for Sale_ - === === === d;fGt_

ljj/0f k/n d"No

kl5Nnf] ahf/ d"No

-s_

xfnsf] ahf/

d"No -v_

o; jif{ sf]if ;dfof]hg /sd -v–s_

ut jif{ gfkmf÷

-gf]S;fg_ /sds}lkmot

!= g]kfn ;/sf/sf] 6«]h/L ljn

@= g]kfn ;/sf/sf] artkq

#= g]kfn ;/sf/sf] cGo C0fkq

$= g]=/f= a}s C0fkq

%= ljb]zL C0fkq ^= :jb]zL Ohfhtkqk|fKt ;+:yfsf] z]o/




!)= cGo nufgL

s'n nufgL

cg';"rL 4=13 =================== lnld ]̂*

shf{ ;fk^ tyf lan vl/b juL{s/)f / ;f]sf] nflu Joj:yf - === === cfiff( d;fGt _

ljj/)f

shf{ vl/b tyf l*isfpG^ ul/Psf lan

o; jif{ ¿=

utjif{ ¿=

:jb]zL ljb]zL

hDdf :jb]zL ljb]zL hDdf ljkGg ju{ cGo

ljldt cljldt1= ;lqmo shf{ ;fk^ (Performing Loan) c;n 2= lgl:qmo shf{ ;fk^

(Non Performing Loan)

@=! k'g/;+/rgf÷ k'gtf{lnsLs/0f 2=2 sd;n

2=3 z+sf:kb 2=4 v/fa

-s_ s"n shf{ 3= shf{ gf]S;fgL Joj:yf 3=1 c;n 3=2 k'g/;+/rgf÷k'gtf{lnsLs/0f 3=3 sd;n 3=4 z+sf:kb 3=5 v/fj

-v_ s"n Joj:yf 4= ut jif{;Ddsf] Joj:yf 4=1 c;n 4=2 k'g/;+/rgf ÷ k'gtf{lnsLs/0f 4=3 sd;n 4=4 z+sf:kb 4=5 v/fj

-u_ ut jif{;Ddsf] s"n Joj:yf -#_ ut aif{sf] Joj:yfaf^ lkmtf{ -*=_ o; aif{sf] yk Joj:yf o; jif{sf] v'b yk#^

v'b shf{ -s–v_

81

cg';"rL 4=13-s_ =================== lnld ]̂*

shf{, ;fk^ / ljN; vl/bsf] ;'/If)f - === === cfiff( d;fGt_

ljj/)f o; jif{ ¿= ut jif{ ¿=-s_ ;'/lIft 1= rn÷crn ;DklQsf] ;'/If)fdf 2= :jb]zL Ohfhtkqk|fKt ;+:yfsf] hdfgtdf 3= ;/sf/L hdfgtdf 4= cGt/f{li «̂o >])fLs[t a}+ssf] hdfgtdf 5= lgof{t sfuhft (Export Document) sf] ;'/If)fdf 6= d'@lt /l;bsf] ;'/If)fdf -s_ ;+:Yffsf] cfkm\g} d'@lt /l;bsf] ;'/If)f -v_ cGo Ohfhtkqk|fKt ;+:yfsf] d'@lt /l;bsf] ;'/If)f 7= ;/sf/L C)fkqsf] ;'/If)fdf 8= sfp)^/ hdfgtdf 9= JolQmut hdfgtdf 10= cGo ;'/If)fdf

-v_ c;'/lIft hDdf

cg;"rL 4=14 =================== lnld ]̂*

:yL/ ;DklQ - === === cfiff( d;fGt _

ljj/)f ;DklQ

o; jif{ ¿=

ut jif{

¿= ejg kl/jxg ;fwg d]lzg/L sfof{no ;fdfg cGo

1= k/ndf]n -s_ ut jif{sf] df}Hbft -v_ o; jif{ yk -u_ o; jif{ k"gd'{Nof°g÷k'gn]{vg -#_ o; jif{sf] ljqmL -ª_ o; jif{sf] ckn]vg

s'n -s®v®u®#®ª_ k/ndf]n 2= x|f; s§L -s_ ut jif{;Ddsf] -v_ o; jif{sf] -u_ x|f;s§L k'gd"{Nof°g÷k'gn]{vg -u_ x|f;s§L /sd ;dfof]hg÷lkmtf{

s'n x|f;s§L 3= a"s Eofn" (WDV*) -1−2_ 4= hUuf 5= k"FhLut lgdf{0f -k"FhLs/0f ul/g' kg]{_ 6= nLh xf]N* ;DklQ

hDdf -3®4®5®6_ *Written Down Value

82

cg;"rL 4=15 =================== lnld ]̂*

u}/ a}+lsË ;DklQ - === === cfiff( d;fGt _

C[0fL jf kf6L{sf] gfd 7]ufgf

u}/ a}+lsË ;DklQ ;sf/ u/]sf] ldlt

s'n u}/ a}+lsË ;DklQ /sd ?=

gf]S;fgL Joj:yf v'b u}/ j}+lsu ;DklQ ¿=

ut jif{ ¿=

k|ltzt /sd ?=

s"n hDdf

cg;"rL 4=16

=======================lnld^]* cGo ;DklQ

- === === cfiff( d;fGt _ laa/)F o; jif{ ¿= ut jif{ ¿=

1= d;nGb df}Hbft 2= nufgLdf c;"n ug{ af+sL cfDbfgL 3= shf{df c;"n ug{ af+sL Aofh Go"gM Aofh d"NtjL /sd 4= c;"n ug{ af+sL sldzg 5= ;G*«L *]̂ ;{ 6= sd{rf/L ;fk^L / k]ZsL 7= clu|d e"QmfgL 8= dfu{:y gub 9= dfu{:y cGo -r]s ;d]t_ 10= ljgf ;"rgf *«fk\m^sf] e"QmfgL 11= ckn]vg x"g af+sL vr{ 12= zfvf ldnfg lx;fj 13= :yug s/ ;DklQ 14= cGo

hDdf

cg';"rL 4=16-s_ =======================lnld^]* cGo ;DklQ -yk ljj/)f_ - === === cfiff( d;fGt _

ljj/)f o; jif{ ¿= ut jif{ ¿= 1

jif{;Dd 1 jif{b]lv dfly 3 jif{;Dd

3 jif{eGbf dfly

hDdf

1= shf{df c;'n ug{ af +sL Aofh 2= ljgf ;"rgf *«fkm\̂ sf] e'QmfgL 3= zfvf ldnfg lx;fj 4= :jb]zL ljbzL Ph]G;L lx;fa

83

cg';"rL 4=17 =======================lnld^]* ;Defljt bfloTjx¿

- === === cfiff( d;fGt _

ljj/)f o; jif{ ¿= ut jif{ ¿= 1= ;+:yf pk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf]2= k|lttkqx¿ -dflh{g g#^fO{ k'/f /sd_ -s_ 6 dlxgf eGbf sd cjlwsf] -v_ 6 dlxgf eGbf a(L cjlwsf] 3= k"gM l*:sfpG^ ul/Psf ljnx¿ 4= Dofb gfl# g;s]sf] Uof/]G^L÷a)* -s_ la* a)* -v_ k/km/d]G; a)* -u_ cGo Uof/])^L÷a)* 5= r'Qmf jf e'Qmfg x'g af+sL z]o/ nufgL 6= km/jf*{ PS:r]~h sG «̂fS^sf] af +sL bfloTjx¿ 7= sn]S;gdf /x]sf lanx¿ 8= d~h"/L tyf ;dy{g (Acceptence & Endorsement) 9= k|Tofe'lt k|ltj$tf (Underwriting Commitment) 10= ckl/jTo{ shf{ k|ltj$tf (Irrevocable Loan Commitment) 11= cGt/f{li «̂o >])fLs[t a}+ssf] sfp)^/ Uof/])^Ldf lbPsf] Uof/])^L 12= clu|d e"QmfgL Uof/])^L (Advance Payment Guarantee) 13= shf{ k|jfxsf] nflu ljQLo hdfgt (Financial Guarantee) 14= cfos/ jfkt ;Defljt bfloTj (Contingent Liabilities on Income Tax) 15= =======================

cg';"rL 4=18 =======================lnld^]*

Aofh cfDbfgL ldlt ==============b]lv =================;Dd ljj/)f o; jif{ ¿= ut jif{ ¿=

s= shf{ ;fk^ / clwljsif{df 1= shf{ ;fk^ 2= clwljsif{ v= nufgLdf 1= g]kfn ;/sf/sf] ;'/If)fkq -s_ ]̂«h/L laN; -v_ ljsf; C)fkq -u_ /fli «̂o art kq 2= ljb]zL C)fkq -s_ -v_ 3= g]kfn /fi «̂ a}+ssf] C)fkq 4= l*j]Gr/ tyf a)* 5= cGt/ a}+s nufgLdf Aofh -s_ a}+s÷ljQLo ;+:yfx¿ -v_ cGo ;+:yfx¿ u= Ph]G;L df}Hbftdf 1= :jb]zL a}+s÷ljQLo ;+:yfx¿ 2= ljb]zL a}+sx¿ #= dfu tyf cNk ;"rgfdf k|fKt x'g] df}Hbftdf 1= :jb]zL a}+s÷ljQLo ;+:yfx¿ 2= ljb]zL a}+sx¿ ª= cGodf 1= ;l {̂lkms]̂ ckm l*kf]lh^ 2= cGt/ a}+s÷ljQLo ;+:yf shf{ 3= cGo

hDdf

84

cg';"rL 4=19 =======================lnld^]*

Aofh vr{ ldlt==============b]lv=========== ;Dd

ljj/)f o; jif{ ¿= ut jif{ ¿=s= lgIf]k bfloTjdf

1= d'@lt lgIf]k 1=1 :jb]zL d"b|f 1=2 ljb]zL d'b|f 2= art lgIf]k 2=1 :jb]zL d"b|f 2=2 ljb]zL d'b|f 3= dfu]sf] avt ltg'{kg]{ lgIf]k 3=1 :jb]zL d'b|f 3=2 ljb]zL d'b|f 4= ;l {̂lkms]̂ ckm l*kf]lh \̂;\

v= shf{ ;fk^df 1= C)fkq tyf a)* 2= g]kfn /fi «̂ a}+saf^ k|fKt shf{ 3= cGt/ a}+s÷ljQLo ;+:yf shf{ 4= cGo ;+ul&t ;+:yf 5= cGo shf{

u= cGodf 1= ============= 2= ==============

hDdf

cg';"rL 4=20 ==================lnld ]̂* sldzg tyf l*:sfpG^

ldlt =============b]lv ============= ;Dd ljj/)f o; jif{ ¿= ut jif{ ¿=

s= laN; vl/b tyf l*:sfpG^1= :jb]zL 2= ljb]zL

v= sldzg 1= k|lttkq 2= hdfgtkq 3= sn]S;g kmL 4= /]ld ]̂G; kmL 5= q]ml*^ sf*{ 6= z]o/ k|Tofe'lt÷lgisfzg 7= ;/sf/L sf/f]af/ jfkt 8= O=k|f= sldzg jfkt 9= a§f cfDbfgL

u= cGo

hDdf

85

cg';"rL 4=21 ========================lnld^]* cGo ;~rfng cfDbfgL


1= ;]km l*kf]lh^ eN^sf] ef*f2= q]ml*^sf*{ lgisfzg tyf gjLs/)f 3= ATM sf*{ lgisfzg tyf gjLs/)f 4= ]̂n]S;÷l^=l^= 5= ;]jf z"Ns 6= gjLs/)f z'Ns 7= cGo

hDdf

cg';"rL 4=22

==========================lnld ]̂* ;^xL #^a( cfDbfgL÷gf]S;fg


-s_ ljlgdo b/df ePsf] km/saf^-v_ ljb]zL d'b|f sf/f]af/af^ -a§f afx]s_

hDdf cfDbfgL÷-gf]S;fg_

cg';"rL 4=23 =======================lnld^]*

sd{rf/L vr{ ldlt =============b]lv ============= ;Dd

ljj/)f o; jif{ ¿= ut jif{ ¿=1= tnj 2= eQf 3= ;~rosf]ifdf yk 4= tflnd vr{ 5= kf]zfs 6= cf}ifwf]krf/ 7= aLdf 8= k]G;g tyf pkbfg Joj:yf 9= cGo

hDdf

86

cg';"rL 4=24 =======================lnld^]* cGo ;~rfng vr{


1= #/ef*f 2= aQL ljh'nL / kfgL 3= dd{t tyf ;Def/ -s_ ejg ============= -v_ ;jf/L ;fwg ============= -u_ cGo ============== 4= aLdf 5= kf]i ]̂h, ]̂n]S;, ]̂lnkmf]g, k\mofS; 6= sfof{no pks/)f kmlg{r/ / ;Def/ 7= e|d)f eQf / vr{ 8= d;nGb / %kfO{ 9= kqklqsf tyf k':ts 10= lj!fkg 11= sfg'gL vr{ 12= rGbf 13= ;~rfns ;ldlt ;DaGwL vr{ -s_ a}&s eQf ============= -v_ cGo vr{ ============== 14= ;fwf/)f ;ef ;DaGwL vr{ 15= n]vf k/LIf)f ;DaGwL -s_ n]vf k/LIf)f z'Ns =============== -v_ cGo vr{ =============== 16= /sd :yfgfGt/)f sldzg 17= :yL/ ;DklQdf x|f; s§L 18= k"j{ ;~rfng vr{ ckn]vg 19= z]o/ lgisfzg vr{ 20= k|fljlws ;]jf zf]wegf{ 21= dgf]/~hg vr{ 22= ckn]vg vr{ 23= ;'/Iff vr{ 24= shf{ ;'/If)f lk|ldod 25= sldzg / l*:sfp)^ 26= cGo =====================

hDdf

gf]̂ M vr{x¿ hgfp+bf h'g k|of]hgsf] nflu vr{ ePsf] xf] ;f]xL zLif{sdf vr{ hgfpg' k%{ . cGo ;fdfGo zLif{sdf ufEg kfOg] %}g . h:tf] ;+rfns ;ldltsf] a}&ssf] l;nl;nfdf ePsf] oftfoft vr{, æ;+rfns ;ldlt ;DaGwL vr{Æ cGtu{t æcGo vr{Æ df hgfpg' kg]{% .

87

cg';"rL 4=25 ======================lnld ]̂* ;Defljt gf]S;fgL Aoa:yf


1= shf{ gf]S;fgL Aoj:yfdf ePsf] a[l$ 2= nufgL gf]S;fgL Aoj:yfdf ePsf] a[l$ 3= u}/ a}+lsu ;DklQ gf]S;fgL Aoj:yf 4= cGo ;DklQdf ul/Psf] Joj:yf

hDdf

cg';"rL 4=26 ======================lnld ]̂*

u}/ ;+rfng cfDbfgL÷gf]S;fg ldlt =============b]lv ============= ;Dd

ljj/)f o; jif{ ¿= ut jif{ ¿=1= nufgL laqmLaf^ cfDbfgL÷-gf]S;fg_ 2= ;DklQ laqmLaf^ cfDbfgL÷-gf]S;fg_ 3= nfef+z 4= g]kfn /fi «̂ a}+saf^ k|fKt ;x'lnot

s= tf]lsPsf] zfvfx¿sf] gf]S;fg jfkt Ifltk"lt{ v= Aofh Ifltk"lt{ u= ;^xL sfpG^/

5= cGo v'b u}/ ;+rfng cfDbfgL÷-gf]S;fg_

cg';"rL 4=27

======================lnld ]̂* ;Defljt gf]S;fgL Aoj:yfaf^ lkmtf{

-cfly{s jif{ ========÷=====_ ljj/)f o; jif{ ¿= ut jif{ ¿=

1= shf{ gf]S;fgL Aoj:yfdf af^ lkmtf{ 2= u}/ a}+lsu ;DklQ gf]S;fgL Aoj:yfaf^ lkmtf{ 3= nufgL Joj:yfjf^ lkmtf{ 4= cGo ;DklQsf] Joj:yfjf^ lkmtf{

hDdf

cg';"rL 4=28 ======================lnld ]̂*

c;fdfGo sf/f]jf/x?af6 ePsf] cfDbfgL/vr{ ldlt =============b]lv ============= ;Dd ljj/)f o; jif{ ¿= ut jif{ ¿=

1= ckn]vg ePsf] shf{sf] c;'nL 2= :j]lR%s cjsfz vr{ 3= c;'nL x'g g;Sg] shf{sf] ckn]vg -4=28 s_ 4= cGo vr{÷cfDbfgL 5= =================

hDdf

88

cg';"rL 4=28-s_ ======================lnld ]̂* ckn]lvt shf{sf] ljj/0f

-cfly{s jif{ ========÷=========_

qm=;+=

shf{ k|sf/

ckn]vg ul/Psf] /sd

lwtf]sf] k|sf/

tyf /sd

lwtf] d"Nof+sgsf] cfwf/

shf{ :jLs[t ug{]

clwsf/L÷tx

shf{ c;'nLsf nflu eP u/]sf k|of;

s}lkmot

1= rfn" k+'hL shf{ 2 kl/of]hgf shf{ 3= :yL/ k'+hL shf{ 4= JolQmut shf{ 5= cGo shf{ s"n shf{ gf]̂ M cfly{s jif{e/Ldf ckn]vg ul/Psf] shf{sf] ljj/)f dfly pNn]v ug'{ kg]{% .

cg';"rL 4=29

========================lnld ]̂* ;+rfns, sfo{sf/L k|d'v, ;+:yfks, sd{rf/L] z]o/xf]N8/x?nfO{ uPsf] shf{ ;fk6 ljj/0f

- ====================== cfiff( d;fGt_

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

af+sL o; jif{ c;'nL o;jif{

yk shf{ cfiff( d;fGt;Dd

af +sL k|d'vsf] gfd ;fjf+ Aofh ;fjf+ Aofh ;fjf+ Aofh

-s_ ;~rfns 1= 2= -v_ sfo{sf/L k|d'v 1= 2= -u_ ;+:yfks 1= 2=

-#_ sd{rf/L 1= 2=

-ª_ z]o/wgLx? 1= 2=

hDdf

89

cg';"rL 4=30

=======================lnld6]8 k"FhLsf]if tflnsf -ævÆ / æuÆ ju{sf] nflu_

-======================= cfiff( d;fGt_ -?=xhf/df_

ljj/0f o; jif{ ut jif{

-s_ k|fylds k"FhL !_ r'Qmf k"FhL -;fwf/0f z]o/_

@_ k|:tfljt jf]g; z]o/ #_ z]o/ lk|ldod $_ lkmtf{ gx'g] cu|flwsf/ z]o/ %_ ;fwf/0f hu]8f sf]if ^_ ;l~rt gfkmf÷-gf]S;fg_ &_ jf;nftdf b]vfO{Psf] rfn' cf=j=sf] gfkmf–gf]S;fg lx;fjsf] /sd *_ k"FhL lkmtf{ hu]8f sf]if (_ k"FhL ;dfof]hg sf]if !)_ sN; Og P8efG; !!_ cGo :jtGq sf]ifx? 36fpg]M

— Voflt (Goodwill) jfktsf] /sd — ;LdfeGbf a9L z]o/ , ;'/If0fkqdf nufgL ul/Psf] /sd — ljQLo :jfy{ /x]sf] sDkgLsf] lwtf]kqdf nufgL u/]sf] /sd — cjf:tljs ;DklQ — o; a}+ssf] lgb]{zg kfngf gu/L :jk|of]hgsf nflu 3/hUuf vl/b

u/]sf] /sd — ;LdfeGbf a9L cfjf; ejg lgdf{0f tyf hUuf ljsf;df nufgL u/]sf]

/sd . — tf]lsPsf] ;doleq ljqmL ljt/0f ug{ g;s]sf] z]o/ k|Tofe"lt . — k|rlnt P]g tyf sfg'gn] k|ltaGw u/]sf JolQm tyf ;d"xx?nfO{ k|bfg

u/]sf]] shf{ tyf ;'ljwfx?

-v_ k"/s k"FhL !_ c;n shf{sf] nflu u/]sf] shf{ gf]S;fgL Joj:yf @_ cltl/Qm shf{ gf]S;fgL Joj:yf #_ xfOla|8 k"FhL pks/0fx? $_ ;'/If0f g/fv]sf] ;xfos cfjlws C0f %_ ;6xL ;dLs/0f sf]if ^_ ;DklQ k"gd"{NofÍg sf]if &_ nufgL ;dfof]hg sf]if

-u_ hDdf k"FhLsf]if -s±v_

-3_ hf]lvd efl/t ;DklQsf] cfwf/df sfod ug'{ kg]{ Go"gtd k"FhLsf]if k"FhLsf]if - ================= k|ltzt_ k|fylds k"FhL -=================== k|ltzt_

k"FhLsf]if -clws÷Go"g_ - ================= k|ltztn]_ k|fylds k"FhL -clws÷Go"g_ - ================= k|ltztn]_

90

cg';"rL $=#) -s_ ===========================lnld6]8

hf]lvd efl/t ;DklQ ljj/0f tflnsf -ævÆ / æuÆ ju{sf] nflu_ - ====================== cfiff( d;fGt_

laa/0f ef/

o; jif{ ut jif{

/sdhf]lvd efl/t ;DklQ

/sdhf]lvd efl/t ;DklQ

-s_ jf;nft adf]lhdsf] ;DklQ (On-Balance-sheet Assets) gub df}Hbft 0 ;'g -ljlgdo of]Uo_ 0 g]kfn /fi6« a}+sdf /x]sf] df}Hbft 0 g]kfn ;/sf/sf] C0fkqdf u/]sf]] nufgL 0 g]kfn /fi6« a}+s C0fkqdf u/]sf]] nufgL 0 cfˆg} d'2lt /l;bsf] lwtf]df k"0f{ ;'/lIft x'g]u/L k|bfg u/]sf]] d'2lt /l;b lwtf] shf{ 0 ;/sf/L C0f kqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] shf{ 0 art kqsf] kfpg' kg]{ Aofh /sd (Accrued Interest) 0 ljkGg ju{ shf{ cGtu{t u0fgf x'g] o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifdf ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] hDdf u/]sf] /sd 0

:jb]zL a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbft÷d'2lt /l;bsf] bfjL (Claims) 20 cGo a}+s tyf ljQLo ;+:yfx?sf] d'2lt /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2lt /l;b lwtf] shf{ 20

ljb]zL a}+sx?df /x]sf] df}Hbft 20 dfu]sf] avt k|fKt x'g] /sd (Money at Call) 20 cGt/f{li6«o >]0fLs[t (Rated) Ohfhtkqk|fKt ;+:yfsf] Uof/]06Ldf uPsf] shf{ 20 cGt/f{li6«o >]0fLs[t (Rated) a}+sdf u/]sf] cGo nufgL 20 cGt/ a}+s ;fk6L 20 z]o/, l8j]~r/ Pj+ a08df ePsf] nufgL 100 cGo nufgLx? 100 shf{, ;fk6 tyf ljN; vl/b÷l8:sfp06 ;d]t -s'n /sd_ 100 :yL/ ;DklQx? 100 Kffpg' kg]{ cGo v'b Aofh /sd 100 cGo ;a} ;DklQx? -v'b cu|Ld s/ bflvnf jfx]s_ 100 ;Ldf gf3]sf] l/on :6]6÷cfjf;Lo 3/ shf{ 150

-s_ hDdf -v_ jf;nft aflx/sf sf/f]jf/x? (Off-balance sheet Items) laN; sn]S;g ) clu|d ljb]zL ljlgdo ;Demf}tf !) ^ dlxgfeGbf sd cjlwsf] k|ltt–kq -k"/} /sd_ @) cGt//fli6«o >]0fLs[t (Rated) ljb]zL Ohfhtkqk|fKt ;+:yfsf] sfp06/ Uof/]06Ldf hf/L u/]sf]] Uof/]06L

@)

^ dlxgfeGbf a9L cjlwsf] k|ltt–kq -k"/} /sd_ %) lj8a08, k/km/d]G; a08 / k|Tofe"lt (Underwriting) ;DjGwL k|ltj4tf %)

k'gM vl/b ug]{ zt{df laqmL u/]sf]] shf{ %) clu|d e'QmfgL Uof/]06L (Advance payment Guarantee) !)) ljQLo tyf cGo hdfgt (Financial and other Guarantee) !)) ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment) !)) cfos/ jfkt ;Defljt bfloTj !)) Acceptance ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx? !)) k"gM l8:sfpG6 ul/Psf ljnx¿ !)) r'Qmf jf e'Qmfg x'g af+sL z]o/ nufgL !)) e'QmfgLsf nflu bfjL k/]sf] hdfgt (Unpaid Guarantee Claims) @)) ;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] ;Defljt bfloTjx? @))

-v_ hDdf ;+rfng hf]lvd jfkt sfod ug'{kg]{ /sd -u_ !)) s'n hf]lvd efl/t ;DklQ hDdf -s_ + -v_ ± -u_

91

cg';"rL $=#) -s!_

================================lnld6]8 k"FhLsf]if tflnsf -æsÆ ju{sf] nflu_

===================cfiff9 /sd ? xhf/df

ljj/0f @)= cfiff9d;fGt ut cf= a=!=! hf]lvd efl/t ;DklQ s= shf{ hf]lvd v= ;+rfng hf]lvd u= jhf/ hf]lvd Pillar II cGt/utsf] ;dfof]hg hf]8M ^=$ -s_ -!)_ cg';f/ kof{Kt ;"rgf k|jfx gu/] afkt hf]lvd efl/t ;DklQsf] # k|ltzt

hf]8M ckof{Kt t/n ;DklQ afkt s'n lgIf]ksf] =====k|ltzts'n h.f]lvd efl/t ;DklQ -Pillar II cGt/utsf] ;dfof]hg kl5_!=@ k"FhL sf]if k|fylds k"FhL (Tier I)

s= r'Qmf k"FhL v= Ol/l8d]jn gg\ So'Do'n]l6e lk|km/]G; z]o/u= z]o/ lk|ldod 3= k|:tfljt jf]g; z]o/ ª= ;fwf/0f hu]8f sf]if r= ;+lrt gfkmf÷-gf]S;fg_ ut cf=j= ;Ddsf] 5= rfn" cf=j=sf] gfkmf÷-gf]S;fg_ h= k"FhL lkmtf{ ;dfof]hg sf]if dm= k"FhL ;dfof]hg sf]if `= nfef+z ;dLs/0f sf]if 6= C0fkq e'QmfgL sf]if 7= :yug s/ hu]8f 8= cGo :jtGq sf]ifx?

36fpg] M s= Voflt jfktsf] /sd v= ckn]vg gul/Psf ljljw ;DklQ u= Ohfht k|fKt ;+:yfdf ul/Psf] z]o/ nufgL 3= ljQLo :jfy{ /x]sf] sDkgLdf /x]sf] nufgL ª= ;LdfeGbf a9L nufgL

r= k|Tofe"lt (Underwriting) cGtu{t ul/Psf] nufgL 5= kf/:kl/s qm; xf]lN8+u h= k|of]udf gcfPsf] tyf ;Ldf eGbf al9 vl/b u/]sf] 3/ hUuf em= cGo

Pillar II cGt/utsf] ;dfof]hg 36fpg]M ^=$ -s_ -!_ cg';f/ ckof{Kt Joj:yf

36fpg]M ^=$ -s_ -@_ cGt/ut ;DalGwt kIfnfO{ tyf lgif]lwt If]qdf k|jflxt shf{ ;'ljwf k'/s k"FhL (Tier II)

s= So''Do'n]l6e / l/l8d]jn lk|km/]G; z]o/v= ;'/If0f g/flvPsf] ;xfos cfjlws C0fu= xfOla|8 k"FhL pks/0fx? 3= c;n shf{ gf]S;fgL Joj:yf ª= ;6xL ;dLs/0f sf]if r= nufgL ;dfof]hg sf]if 5= ;DklQ k"gd"{Nof°g sf]if h= cGo sf]if

!=# k"FhLsf]if cg'kft k|fylds k"FhL÷s"n hf]lvd efl/t ;DklQ (Tier I)k"FhL sf]if÷s'"n hf]lvd efl/t ;DklQ (Tier I & Tier II)

92

cg";'rL 4=30 -v_

============================================================lnld^]*

=================cfiff(sf]

shf{ hf]lvd -æsÆ ju{sf] nflu_ /sd ? xhf/df

;DklQ

20== cfiff( d;fGt ut cf=a=

lstfjL d'No

ljz]if Joj:yf

u)fgf ug{

;lsg]

CRM

v"b /sd

hf]lvd ef/ %

hf]lvd efl/t/sd

v'b/sd

hf]lvd efl/t/sd

jf;nftleqsf] sf/f]jf/ -s_ -v_ -u_ -#_= -s_--v_--u_

-ª_ -r_= -#_X

-ª_

gub df}Hbft 0 g]kfn /fi «̂ a}sdf /x]sf] df}Hbft 0 ;"g 0 g]kfn ;/sf/sf] C)fkqdf nufgL 0 g]kfn ;/sf/ pk/sf] ;Dk')f{ bfjL 0 g]kfn /fi «̂ a}+s C)fkqdf ul/Psf] nufgL 0 g]kfn /fi «̂ a}+s pk/sf] ;Dk')f{ bfjL 0 ljb]zL ;/sf/ tyf s]Gb|Lo a}+s pk/sf] bfjL (ECA rating 0-1) 0 ljb]zL ;/sf/ tyf s]Gb|Lo a}+s pk/sf] bfjL (ECA Rating -2) 20 ljb]zL ;/sf/ tyf s]Gb|Lo a}+s pk/sf] bfjL (ECA Rating -3) 50 ljb]zL ;/sf/ tyf s]Gb|Lo a}+s pk/sf] bfjL (ECA Rating 4-6) 100 ljb]zL ;/sf/ tyf s]Gb|Lo a}+s pk/sf] bfjL (ECA Rating-7) 150 BIS, IMF, ECB, EC / ax"kILfo ljsf; a}+sx? pk/sf] bfjL 0 cGo ax"klIfo ljsf; a}+sx? pk/sf] bfjL 100 ;fj{hlgs ;+:yf pk/sf] bfjL (ECA Rating 0-1) 20 ;fj{hlgs ;+:yf pk/sf] bfjL (ECA Rating -2) 50 ;fj{hlgs ;+:yf pk/sf] bfjL (ECA Rating 3-6) 100 ;fj{hlgs ;+:yf pk/sf] bfjL (ECA Rating -7) 150 tf]lsPsf] k"hLsf]if sfod ug]{ :jb]zL a}+s pk/sf] bfjL 20 tf]lsPsf] k"hLsf]if sfod gug]{ :jb]zL a}+s pk/sf] bfjL 100 ljb]zL a}+s pk/sf] bfjL (ECA Rating 0-1) 20 ljb]zL a}+s pk/sf] bfjL (ECA Rating -2) 50 ljb]zL a}+s pk/sf] bfjL (ECA Rating 3-6) 100 ljb]zL a}+s pk/sf] bfjL (ECA Rating -7) 150 tf]lsPsf] k'hLsf]ifdf 1 k|ltzt eGbf a(Ln]

k"hLsf]if sfod ug]{ SAARC If]qleq :yfkgf ePsf ljb]zL

a}+s pk/sf] bfjL

20

:jb]zL ;+# ;+:yfx? pk/sf] bfjL 100 ljb]zL ;+# ;+:yfx? pk/sf] bfjL (ECA Rating 0-1) 20 ljb]zL ;+# ;+:yfx? pk/sf] bfjL (ECA Rating -2) 50 ljb]zL ;+# ;+:yfx? pk/sf] bfjL (ECA Rating 3-6) 100 ljb]zL ;+# ;+:yfx? pk/sf] bfjL (ECA Rating -7) 150 pkef]Uo tyf ;fgf shf{ -Regulatory Retail Portfolio) -efsf ggf#]sf]]_ 75

u|fg'nfl/^L ;Ldf afx]s cGo zt{ kfngf u/]sf] pkef]Uo tyf

;fgf shf{ -Regulatory Retail Portfolio except for Granularity) 100

cfjfl;o #/hUufaf^ ;"/lIft bfjL 60 cfjf;Lo #/hUufaf^ k')f{ ;"/lIft gePsf] bfjL 150 cfjf;Lo #/hUufaf^ ;"/lIft bfjL -efsf gf#]sf]]_ 100 Jofkfl/s #/hUufaf^ ;"/lIft bfjL 100 e"QmfgL cjlw ;dfKt eO{;s]sf] bfjL -cfjf;Lo #/hUufaf^

;"/lIft bfjL jfx]s_ 150

pRr hf]lvdo"Qm bfjL 150

93

:^s PS;r]Ghdf ;'rLs[t sDkgLsf] z]o/ / cGo k'hLut

pks/)fdf ePsf] nufgL 100

:^s PS;r]Ghdf ;'rLs[t gePsf] sDkgLsf] z]o/ / cGo

k"¤hLut pks/)fdf ePsf] nufgL 150

cfjfl;o #/hUufaf^ ;"/lIft sd{rf/L shf{ 60 k|fKt x'g'kg]{ Jofh÷g]kfn ;/sf/sf] lwtf]kqdf bfjL 0 dfu{:y gub tyf e'QmfgL k|fKtx"g] qmddf /x]sf] cGo gub

;DklQ 20

cGo ;DklQ 100 hDdf

jf;nft jflx/sf] sf/f]jf/ h"g;"s} a]nf lkmtf{ lng ;lsg] k|lta$tf 0 ljN; sn]S;g 0 clu|d ljlgdo ;Demf}tf 10 6 dlxgfeGbf sd cjlwsf] k|ltt–kq :jb]zL sf/f]af/ kIf 20 ljb]zL sf/f]af/ kIf (counter party) (ECA 0-1) 20 ljb]zL sf/f]af/ kIf (counter party) (ECA -2) 50 ljb]zL sf/f]af/ kIf (counter party) (ECA 3-6) 100 ljb]zL sf/f]af/ kIf (counter party) (ECA -7) 150 6 dlxgfeGbf a(L cjlwsf] k|ltt–kq :jb]zL sf/f]af/ kIf 50 ljb]zL sf/f]af/ kIf (counter party) (ECA 0-1) 20 ljb]zL sf/f]af/ kIf (counter party) (ECA -2) 50 ljb]zL sf/f]af/ kIf (counter party) (ECA 3-6) 100 ljb]zL sf/f]af/ kIf (counter party) (ECA -7) 150 lj* j)*, k/km/d]G; j)*, sfp)^/ Uof/])^L :jb]zL sf/f]af/

kIf 50

ljb]zL sf/f]af/ kIf (counter party) (ECA 0-1) 20 ljb]zL sf/f]af/ kIf (counter party) (ECA -2) 50 ljb]zL sf/f]af/ kIf (counter party) (ECA 3-6) 100 ljb]zL sf/f]af/ kIf (counter party) (ECA -7) 150 k|Tofe'lt -Underwriting) ;DalGw k|lta$tf 50 a}+saf^ ;"/If)fsf] ?kdf k|bfg ul/Psf hdfgtx? -Lending of Bank's Securities or Posting of Securities as collateral) 100

k"gM vl/b ;Demf}tf cGtu{tsf] shf{ 100 clu|d e"QmfgL hdfgt 100 ljQLo hdfgt 100 :jLsf/ tyf b/lk& Acceptance and Endorsements 100 e"QmfgL gul/Psf] efu tyf cf+lzs e"QmfgL ul/Psf] z]o/

tyf ;"/If)f -Unpaid portion of Partly paid shares and Securities) 100

ckl/jTo{ shf{ k|lta$tf %f]^f] cjlw 20 ckl/jTo{ shf{ k|lta$tf nfdf] cjlw 50 cGo ;Defljt bfloTjx? 100 e"QmfgLsf] nflu bfjL k/]sf hdfgt afktsf] ;+efljt bfloTj 200

hDdf s'n shf{ hf]lvd

Pillar II cGt/utsf] ;dfof]hg hf]8M ^=$ -s_ -#_ cGtu{t k|lt u|fxs shf{ tyf ;'ljwf

;LdfeGbf a9L k|jflxt shf{ tyf ;'ljwfsf] !) k|ltzt

hf]8M ^=$ -s_ -$_ cGtu{t k'g :jLsf/ x'g]u/L ljqmL ul/Psf shf{x?sf] ! k|ltzt

s'n shf{ hf]lvd - Pillar II cGt/utsf] ;dfof]hg kl5_

94

cg";'rL 4=30-u_

============================================================lnld^]*

================cfiff(

Credit Risk Mitigation (CRM) sf] nflu of]Uo /sd -æsÆ ju{sf] nflu_ /sd ? xhf/df

shf{ /sd cfkm\gf]

a}+sdf

/x]sf]

lgIf]k

cGo

a}+sdf

/x]sf]

lgIf]k ;"g

;/sf/

tyf

g]kfn

/fi «̂

a}+s

g]kfn

;/sf/sf]

hdfgt

cGo

b]zsf]

;/sf/sf]

hdfgt

:jb]zL

a}+ssf]

hdfgt

lab]zL

ax"kIfLo

lasf;

a}+sx?

hdfgt

lab]zL

a}+ssf]

hdfgt

tyf

;"/If)f jf;nft leqsf]

jf;nft leqsf] sf/f]jf/

gub df}Hbft g]kfn /fi «̂ a}sdf /x]sf] df}Hbft ;"g g]kfn ;/sf/sf] C)fkqdf nufgL g]kfn ;/sf/ pk/sf] ;Dk')f{ bfjL g]kfn /fi «̂ a}+s C)fkqdf ul/Psf] nufgL g]kfn /fi «̂ a}+s pk/sf] ;Dk')f{ bfjL ljb]zL ;/sf/ tyf s]Gb|Lo a}+s pk/sf] bfjL

(ECA Rating 0-1) ljb]zL ;/sf/ tyf s]Gb|Lo a}+s pk/sf] bfjL

(ECA Rating -2) ljb]zL ;/sf/ tyf s]Gb|Lo a}+s pk/sf] bfjL

(ECA Rating -3) ljb]zL ;/sf/ tyf s]Gb|Lo a}+s pk/sf] bfjL

(ECA Rating 4-6) ljb]zL ;/sf/ tyf s]Gb|Lo a}+s pk/sf] bfjL

(ECA Rating-7) BIS, IMF, ECB, EC / ax"klIfo ljsf; a}+sx?

pk/sf] bfjL cGo ax"klIfo ljsf; a}+sx? pk/sf] bfjL ;fj{hlgs ;+:yf pk/sf] bfjL (ECA Rating 0-1) ;fj{hlgs ;+:yf pk/sf] bfjL (ECA Rating -2) ;fj{hlgs ;+:yf pk/sf] bfjL (ECA Rating 3-6) ;fj{hlgs ;+:yf pk/sf] bfjL (ECA Rating -7) tf]lsPsf] k+"hLsf]if sfod ug]{ :jb]zL a}+s

pk/sf] bfjL tf]lsPsf] k"FhLsf]if sfod gug]{ :jb]zL a}+s

pk/sf] bfjL ljb]zL a}+s pk/sf] bfjL (ECA Rating 0-1) ljb]zL a}+s pk/sf] bfjL (ECA Rating -2) ljb]zL a}+s pk/sf] bfjL (ECA Rating 3-6) ljb]zL a}+s pk/sf] bfjL (ECA Rating -7) tf]lsPsf] k"hLsf]ifdf 1 k|ltzt eGbf a(Ln]

k"hLsf]if sfod ug]{ SAARC If]qleq

:yfkgf ePsf ljb]zL a}+s pk/sf] bfjL :jb]zL ;+# ;+:yfx? pk/sf] bfjL ljb]zL ;+# ;+:yfx? pk/sf] bfjL (ECA Rating 0-1) ljb]zL ;+# ;+:yfx? pk/sf] bfjL (ECA Rating -2) ljb]zL ;+# ;+:yfx? pk/sf] bfjL (ECA Rating 3-6) ljb]zL ;+# ;+:yfx? pk/sf] bfjL (ECA Rating -7) pkef]Uo tyf ;fgf shf{ -Regulatory Retail

Portfolio) efsf ggf#]sf]]_ pkef]Uo tyf ;fgf shf{ (Regulatory Retail

95

Portfolio -efsf gf#]sf]]_

u|fg'nfl/^L ;Ldf afx]s cGo zt{ kfngf

u/]sf] pkef]Uo tyf ;fgf shf{ -Regulatory Retail Portfolio ) cfjfl;o #/hUufaf^ ;"/lIft bfjL cfjfl;o #/hUufaf^ k')f{ ;"/lIft gePsf] bfjL cfjfl;o #/hUufaf^ ;"/lIft bfjL -efsf

gf#]sf]]_ Jofkfl/s #/hUufaf^ ;"/lIft bfjL e"QmfgL cjlw ;dfKt eO{;s]sf] bfjL

-cfjfl;o #/hUufaf^ ;"/lIft bfjL jfx]s_ pRr hf]lvdo'Qm bfjL :^s PS;r]Ghdf ;"rLs[t sDkgLsf] z]o/ /

cGo k"hLut pks/)fdf ePsf] nufgL :^s PS;r]Ghdf ;'rLs[t gePsf] sDkgLsf]

z]o/ / cGo k"¤hLut pks/)fdf ePsf]

nufgL cGo ;DklQ

hDdf

jf;nft jflx/sf] sf/f]jf/ h"g;'s} a]nf lkmtf{ lng ;lsg] k|lta$tf ljN; sn]S;g clu|d ljlgdo ;Demf}tf 6 dlxgf eGbf sd cjlwsf] k|ltt–kq

:jb]zL sf/f]af/ kIf ljb]zL sf/f]af/ kIf (counter party) (ECA 0-1) ljb]zL sf/f]af/ kIf (counter party) (ECA -2) ljb]zL sf/f]af/ kIf (counter party) (ECA 3-6) ljb]zL sf/f]af/ kIf (counter party) (ECA -7) 6 dlxgf eGbf a(L cjlwsf] k|ltt–kq

:jb]zL sf/f]af/ kIf ljb]zL sf/f]af/ kIf (counter party) (ECA 0-1) ljb]zL sf/f]af/ kIf (counter party) (ECA -2) ljb]zL sf/f]af/ kIf (counter party) (ECA 3-6) ljb]zL sf/f]af/ kIf (counter party) (ECA -7) lj* j)*, k/km/d]G; j)*, sfp)^/ Uof/])^L

:jb]zL sf/f]af/ kIf ljb]zL sf/f]af/ kIf (counter party) (ECA 0-1) ljb]zL sf/f]af/ kIf (counter party) (ECA -2) ljb]zL sf/f]af/ kIf (counter party) (ECA 3-6) ljb]zL sf/f]af/ kIf (counter party) (ECA -7) bfjL k/]sf] tyf e"QmfgL gul/Psf hdfgt k|Tofe'lt (Underwriting) ;DalGw k|lta$tf a}+saf^ ;"/If)fsf] ?kdf k|bfg ul/Psf

hdfgtx? -Lending of Bank's Securities or Posting of Securities as collateral) k"g vl/b ;Demf}tf cGtu{tsf] shf{ clu|d e"QmfgL hdfgt ljQLo hdfgt :jLsf/ tyf b/lk& -Acceptance and Endorsements)

96

e"QmfgL gul/Psf] efu tyf cf+lzs e"QmfgL

ul/Psf] z]o/ tyf ;"/If)f -Unpaid portion of Partly paid shares and Securities) ckl/jTo{ shf{ k|lta$tf %f]^f] cjlw ckl/jTo{ shf{ k|lta$tf nfdf] cjlw tf]lsPsf] k"hLsf]ifdf 1 k|ltzt eGbf a(Ln]

k"hLsf]if sfod ug]{ SAARC If]qleq

:yfkgf ePsf ljb]zL a}+s pk/sf] bfjL cGo ;Defljt bfloTjx?

hDdf s'n shf{ hf]lvd

cg";'rL 4=30 -#_

============================================================lnld^]*

=================cfiff(

;~rfng hf]lvd -æsÆ ju{sf] nflu_ /sd ? xhf/df

ljj/)f 20== cfiff( d;fGtsf] cl#Nnf aif{x? 20== cfiff(

d;fGt cf= j= ====== cf= j= ====== cf= j= ====== v"b Aofh cfDbfgL sldzg tyf l*:sfp)^ cGo ;+rfng vr{ ;^xL #^a( cfDbfgL o; jif{sf] yk Aofh d"NtjL lx;fj s"n cfDbfgL -s_ tf]lsPsf] k|ltzt -v_ 15% 15% 15% tf]lsPsf] k|ltztn] x"g] s"n cfDbfgL -u_ = -s_x-v_ ;+rfng hf]lvdsf] nflu cfjZos k'hL -#_ = -u_ sf] cf}ift

hf]lvd ef/ (Reciprocal of capital requirement) -ª_ 10 ;+rfng hf]lvdsf] nflu hf]lvd efl/t /sd -r_= -#_x-ª_ Pillar II cGtu{tsf] ;dfof]hg

^=$ -c_ -*_ cg';f/ ut tLg jif{sf] s'n cfDbfgL C0ffTds ePdf s"n shf{ tyf nufgL -ljif]z Joj:yfsf] ;dfof]hg kl%_ ;+rfng hf]lvdsf] nflu cfjZos k'+hL hf]lvd ef/ (Reciprocal of capital requirement of 10%) -%_ 10 ;+rfng hf]lvdsf] nflu hf]lvd efl/t /sd -h_= -r_+-%_

97

cg";'rL 4=30 -ñ_

============================================================lnld^]*

========================cfiff(

ahf/ hf]lvd -æsÆ ju{sf] nflu_ /sd ? xhf/df

qm= ;+= ljj/)f

20== cfiff( d;fGt 20== cfiff( d;fGt lab]zL

d"b|fsf] ;fGble{s v'b cj:yf -g]=?=_

lab]zL d"b|fsf]

v'b cj:yf

-la=d'=_

lab]zL d"b|fsf]

v'b cj:yf

-g]=?=_

lab]zL d"b|fsf]

;fGble{s v'b

cj:yf -g]=?=_

1 ef/tLo ?lkof 2 cd]l/sL *n/ 3 o"/f] 4 kfpG* :^ln{* 5 l:j; km|}+s 6 c: ]̂«lnog *n/ 7 Sofg]l*og *n/ 8 l;+ufk"/ *n/ 9 hfkfgL o]g 10 lrlgof o"cfg 11 ;fpbL c/a l/ofn 12 stf/L l/ofn 13 yfO{ ef^ 14 ;+o"Qm c/a Old/]^ lb/fd 15 dn]l;og l/+lu^ 16 l:jl*; qmf]g/ 17 *]lg; qmf]g/ 18 x*sé *n/ 19 20

Total Open Position -s_ tf]lsPsf] k|ltzt -v_ 5% ahf/ hf]lvdsf] nflu cfjZos k"+hL -u_ = -s_x-v_

hf]lvd ef/ (Reciprocal of capital requirement) -#_ -100÷10_ 10

ahf/ hf]lvdsf] nflu hf]lvd efl/t /sd -ª_= -u_x-#_

98

cg';"rL $=#! ===============lnld6]8

k|d'v ;"rsfFÍ sDtLdf ljut % jif{sf kl/;"rsx¿

ljj/0f ;"rsfÍ cf=a= ==========

cf=a= ==========

cf=a= ==========

cf=a= ==========

cf=a= ==========

1= v'b gfkmf÷s'n cfDbfgL k|ltzt k|ltzt 2= k|lt z]o/ cfDbfgL ¿= 3= k|lt z]o/ ahf/ d"No ¿= 4= d"No cfDbfgL cg'kft (PE Ratio) cg'kft 5= z]o/ k"FhLdf nfef+z -jf]g; ;lxt_ k|ltzt 6= z]o/ k"FhLdf gub nfef+; e'QmfgL k|ltzt 7= Aofh cfDbfgL÷shf{ tyf ;fk6 k|ltzt 8= sd{rf/L vr{÷s'n ;~rfng vr{ k|ltzt 9= s'n lgIf]k tyf ;fk6Ldf Aofh vr{ k|ltzt 10= ;6xL 36a6 cfDbfgL÷s'n cfDbfgL k|ltzt 11= sd{rf/L af]g;÷s'n sd{rf/L vr{ k|ltzt 12= v'b gfkmf÷shf{ ;fk6 k|ltzt 13= v'b gfkmf÷s'n ;DklQ cg'kft 14= s'n shf{÷lgIf]k k|ltzt 15= s'n ;~rfng vr{÷s'n ;DklQ k|ltzt 16= hf]lvd efl/t ;DklQdf k"FhLsf]ifsf] kof{Kttf -s_ k|fylds k"FhL k|ltzt -v_ k"/s k"FhL k|ltzt -u_ s'n k"FhL sf]if k|ltzt 17= t/ntf (CRR) cg'kft 18= lgis[o shf{÷s'n shf{ k|ltzt 19= Aofh b/ cGt/ (Weighted Average Interest

Rate Spread)

20= a's g]6jy{ ¿= 21= s'n z]o/ ;+Vof 22= s'n sd{rf/L ;+Vof 23= cGo

cg';"rL $=#@

k|d'v n]vf gLltx?

jflif{s n]vf ljj/0fx?;Fu k|sflzt ug'{ kg]{ .

99

cg';"rL $=##

n]vf ;DaGwL l6Kk0fLx?

jflif{s n]vf laj/0fx?;Fu k|sflzt ug'{ kg]{ .

cg";'rL 4=34

============================================== lnld6]8 ;+:yfks÷;+:yfks ;d"xsf z]o/wgLn] cfkm\gf] :jfldTjdf /x]sf] z]o/ cGo a}+s tyf ljQLo

;+:yfdf lwtf] /fvL shf{ lnPsf] ljj/0f

qm= ;+=

;+:yfks÷;+:yfks ;d"x

cGtu{t kg]{ z]o/wgLsf]

gfd

;+:yfkssf] :jfldTjdf sfod /x]sf] z]o/ shf{ ljj/0f

s}lkmots"n lsQf ;+Vof

s"n r'Qmf k"FhLsf] k|ltzt

shf{ lnPsf] cGo a}+s÷ ljQLo ;+:yfsf]

gfdshf{ /sd lwtf]df /x]sf]

z]o/ lsQf ;+Vof

!= @=

100

cg";'rL 4=35

.......................................... Bank/Financial Institution Ltd. Comparison of Unaudited and Audited Financial Statement as of FY ...../...

Rs in '000

S.No. Particulars

As per Unaudited Financial Statement

As per Audited Financial Statement

Variance Reasons for

Variance In Amount In %

1 Total Capital and Liabilities (1.1 to 1.7) 1.1 Paid up Capital 1.2 Reserve and Surplus 1.3 Debenture and Bond 1.4 Borrowings 1.5 Deposits (a+b) a. Domestic Currency b. Foreign Currency 1.6 Income Tax Liability 1.7 Other Liabilities 2 Total Assets (2.1 to 2.7) 2.1 Cash and Bank Balance 2.2 Money at Call and Short Notice 2.3 Investments 2.4 Loans and Advances (a+b+c+d+e) a. Real Estate Loan

1. Residential Real Estate Loan (Except Personal Home Loan upto Rs. 1 crore)

2. Business Complex & Residential Apartment Construction Loan

3. Income generating Commercial Complex Loan

4. Other Real Estate Loan (Including Land purchase & Plotting)

b. Personal Home Loan of Rs. 1 crore or Less c. Margin Type Loan d. Term Loan e. Overdraft Loan/TR Loan/WC Loan f. Others 2.5 Fixed Assets 2.6 Non Banking Assets 2.7 Other Assets 3 Profit and Loss Account 3.1 Interest Income 3.2 Interest Expense A. Net Interest Income (3.1 - 3.2) 3.3 Fees, Commission and Discount 3.4 Other Operating Income 3.5 Foreign Exchange Gain/Loss (Net) B. Total Operating Income (A+3.3+3.4+3.5) 3.6 Staff Expenses 3.7 Other Operating Expenses C. Operating Profit Before Provision (B -3.6 - 3.7) 3.8 Provision for Possible Losses D. Operating Profit (C -3.8) 3.9 Non Operating Income/Expenses (Net) 3.10 Write Back of Provision for Possible Loss E. Profit from Regular Activities (D+3.9+3.10) 3.11 Extraordinary Income/Expenses (Net) F. Profit before Bonus and Taxes (E +3.11) 3.12 Provision for Staff Bonus 3.13 Provision for Tax G. Net Profit/Loss (F - 3.12 - 3.13)

101

cg";'lr $=c...................... Limited

Unaudited Financial Results (Quarterly) As at ........... Quarter (...../...../200...) of the Fiscal Year 200.../200...

Rs. in '000

S.No. Particulars This QuaterEnding

Previous Quarter Ending

Corresponding PrevisousYear Quarter Ending

1 Total Capital and Liabilities (1.1 to 1.7) 1.1 Paid up Capital 1.2 Reserve and Surplus 1.3 Debenture and Bond 1.4 Borrowings 1.5 Deposits (a+b) a. Domestic Currency b. Foreign Currency

1.6 Income Tax Liability 1.7 Other Liabilities 2 Total Assets (2.1 to 2.7)

2.1 Cash and Bank Balance 2.2 Money at Call and Short Notice 2.3 Investments 2.4 Loans and Advances (a+b+c+d+e)

a. Real Estate Loan 1. Residential Real Estate Loan (Except Personal Home Loan

upto Rs. 1 crore)

2. Business Complex & Residential Apartment Construction Loan

3. Income generating Commercial Complex Loan 4. Other Real Estate Loan (Including Land purchase & Plotting)

b. Personal Home Loan of Rs. 1 crore or Less c. Margin Type Loan d. Term Loan e. Overdraft Loan/TR Loan/WC Loan f. Others

2.5 Fixed Assets 2.6 Non Banking Assets 2.7 Other Assets

3 Profit and Loss Account Up to This Quarter

Up to Previous Quarter

Up to Corresponding Previous Year Quarter

3.1 Interest Income 3.2 Interest Expense

A. Net Interest Income (3.1 - 3.2) 3.3 Fees, Commission and Discount 3.4 Other Operating Income 3.5 Foreign Exchange Gain/Loss (Net)

B. Total Operating Income (A+3.3+3.4+3.5) 3.6 Staff Expenses 3.7 Other Operating Expenses

C. Operating Profit Before Provision (B -3.6 - 3.7) 3.8 Provision for Possible Losses

D. Operating Profit (C -3.8) 3.9 Non Operating Income/Expenses (Net)

3.1O Write Back of Provision for Possible Loss E. Profit from Regular Activities (D+3.9+3.10)

3.11 Extraordinary Income/Expenses (Net) F. Profit before Bonus and Taxes (E +3.11)

3.12 Provision for Staff Bonus 3.13 Provision for Tax

G. Net Profit/Loss (F - 3.12 - 3.13)

4 Ratios At the End

of This Quarter

At the End of Previous Quarter

At the End of Corresponding Previous

Year Quarter 4.1 Capital Fund to RWA 4.2 Non Performing Loan (NPL) to Total Loan 4.3 Total Loan Loss Provision to Total NPL 4.4 Cost of Funds 4.5 Credit to Deposit Ratio (Calculated as per NRB Directives) 4.6 Base Rate

102



O=k|f=lgb]{zg g+= %÷)&) ljifo: sf/f]jf/df lglxt hf]lvd Go"gLs/0f ug]{ ;DjGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] sf/f]af/df lglxt t/ntf, Aofhb/, ljb]zL ljlgdo tyf shf{ ;DaGwL hf]lvdnfO{ Go"gLs/0f ug]{ ;DjGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L of] lgb]{zg lbOPsf] 5 .

!= hf]lvd juL{s/0f

Ohfhtkqk|fKt ;+:yfx?n] cfkm\gf] sf/f]af/;Fu ;DalGwt hf]lvdnfO{ cg'udg ug]{ k|of]hgsf] nflu hf]lvdnfO{ b]xfo jdf]lhd juL{s/0f ug'{ kg]{5 M– -s_ t/ntf ;DaGwL hf]lvd . -v_ Aofhb/ ;DaGwL hf]lvd . -u_ ljb]zL ljlgdo ;DaGwL hf]lvd . -3_ shf{ tyf nufgL ;DaGwL hf]lvd .

@= t/ntf ;DaGwL hf]lvd Go"gLs/0f ug{ ug'{ kg]{ Joj:yf

-!_ t/ntf ;DaGwL hf]lvd Go"gLs/0f ug{ Ohfhtkqk|fKt ;+:yfn] cfˆgf] ;DklQ tyf bfloTjnfO{ e'QmfgL cjlw (Maturity Period) sf] cfwf/df ljleGg ;do cGt/fn (Time Interval) df juL{s/0f ug'{ kg]{5 . o; k|of]hgsf] lgldQ ;+nUg lgb]{zg kmf=g+= %=! adf]lhdsf] t/ntf laj/0f (Liquidity Profile) q}dfl;s ?kdf tof/ u/L qodf; -c;f]h, k';, r}t / c;f/ d;fGt_ ;dfKt ePsf] kGw| lbg leq o; a}+ssf] ;DjlGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

-@_ Ohfhtkqk|fKt ;+:yfn] ;DklQ tyf bfloTjsf] e'QmfgL cjlwsf] cfwf/df lgDgfg';f/ ;do cGt/fnsf] juL{s/0f ug'{ kg]{5 . -s_ gAa] lbg ;Ddsf] e'QmfgL cjlw ePsf ;DklQ tyf bfloTj . -v_ gAa] lbg eGbf a9L Ps;o c;L lbg;Ddsf] e'QmfgL cjlw ePsf ;DklQ tyf bfloTj . -u_ Ps;o c;L lbg eGbf a9L b'O{;o ;Q/L lbg;Ddsf] e'QmfgL cjlw ePsf ;DklQ tyf

bfloTj . -3_ b'O{;o ;Q/L lbg eGbf a9L Ps jif{ ;Ddsf] e'QmfgL cjlw ePsf ;DklQ tyf bfloTj . -ª_ Ps jif{ eGbfa9L e'QmfgL cjlw ePsf ;DklQ tyf bfloTj .

-#_ lglZrt e'QmfgL cjlw ePsf ;DklQ tyf bfloTjnfO{ pka'Fbf -@_ adf]lhdsf] ;do cGt/fndf ;dfj]z ug'{ kg]{5 .

-$_ Ohfhtkqk|fKt ;+:yfsf] lglZrt e'QmfgL cjlw gePsf rNtL tyf art lgIf]k h:tf bfloTj dWo] k|fylds lgIf]ksf] ?kdf /x]sf / Go"gtd sfod ug'{kg]{ df}Hbftsf] c+z;Ddsf] /sd Ps jif{ eGbf a9L cjlwsf] ;do cGt/fnleq ;dfj]z ug'{ kg]{5 . rNtL lgIf]ksf] pQm c+zsf] oyfy{ cg'dfg Ohfhtkqk|fKt ;+:yf :jo+n] ug'{ kg]{5 . ;fdfGotM :yfoL ?kdf /lx/xg] rNtL lgIf]ksf] c+znfO{ k|fylds lgIf]ksf] ?kdf lng' kg]{5 .

-%_ Ohfhtkqk|fKt ;+:yfx?sf] t/ntf ;DaGwL hf]lvdnfO{ Go"gLs/0f ug]{ p2]Zon] a}+s÷ljQLo ;+:yfx?sf] ;|f]t kl/rfng -:jb]zL d'b|fdf ePsf] lgIf]k tyf k|fylds k'\FhL_ df :jb]zL d'b|fdf k|jfx ePsf] shf{ ;fk6sf] c+z *) k|ltzt gf3\g gx'g] u/L ;Ldf tf]lsPsf] 5 . t/,

-s_ s'g} a}+s tyf ljQLo ;+:yfn] k'g/shf{ pkof]u u/]sf] ePdf ;f] /sd o; k|of]hgsf] nflu shf{ ;fk6af6 36fpg ;lsg]5 .

-v_ a}+s tyf ljQLo ;+:yfn] ljb]zL d'b|fdf tLg jif{ jf ;f] eGbf a9L cjlwsf] bL3{sfnLg C0f lnO{ shf{ k|jfx u/]sf] ePdf To:tf] bL3{sfnLg C0f /sdnfO{ o; v08sf]

103

k|of]hgsf] nflu ;|f]t kl/rfngdf u0fgf ug{ ;lsg] 5 .

-u_ tf]lsPsf] shf{ sfo{qmd ;+rfng ug{ a}+s tyf ljQLo ;+:yfn] g]kfn ;/sf/ jf cGt/f{li6«o lgsfoaf6 tLg jif{ jf ;f] eGbf a9L cjlwsf] nflu :jb]zL d'b|fdf k|fKt C0faf6 k|jfx ePsf] shf{ a/fa/sf] /sd o; v08sf] k|of]hgsf] nflu ;|f]t kl/rfngdf u0fgf ug{ ;lsg]5 .

#= Aofhb/ hf]lvd Go"gLs/0f ug'{ kg]{ Joj:yf

-!_ Ohfhtkqk|fKt ;+:yfn] Aofhb/af6 pTkGg x'g] hf]lvdnfO{ Go"gLs/0f ug{ b]xfo adf]lhdsf pkfox? cjnDag ug'{ kg]{5 M–

-s_ Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] ;+klQx? tyf bfloTjx? (Interest Sensitive Assets and Liabilities) nfO{ dfq ;DklQ tyf bfloTjdf ;dfj]z ug'{ kg]{5 .

-v_ ;fdfGotM ;DklQ tyf bfloTjsf] e'QmfgL cjlw ldnfg gx'g] (Maturity Mismatch) cj:yfsf] cGt/ ljZn]if0f -Gap Analysis_ ubf{ gub df}Hbft (Cash Balance) / Aofh e'QmfgL lbg' gkg]{ (Non-interest Bearing Account) vftfsf] /sd ;dfj]z ug{ kfOg] 5}g .

-u_ Ohfhtkqk|fKt ;+:yfn] Aofhb/ hf]lvdnfO{ Jojl:yt tyf Go"gLs/0f ug{ ;+nUg lgb]{zg kmf=g+=%=@ adf]lhdsf] laj/0f q}dfl;s -c;f]h, k';, r}t / c;f/ d;fGt_ ?kdf tof/ u/L qodf; ;dfKt ePsf] kGw| lbg leq o; a}+ssf] ;DjlGwt ;'kl/j]If0f ljefudf k]z ug{' kg]{5 .

-@_ Aofhb/ hf]lvdsf] cg'udg ug{ lnOg' kg]{ ;do cGt/fn (Time Interval) sf] juL{s/0f ubf{ bkmf @ cg';f/ ug'{ kg]{5 .

-#_ lglZrt e'QmfgL cjlw (Fixed Maturity Period) gePsf ;DklQ tyf bfloTjnfO{ b]xfo adf]lhd ;dfj]z ug'{ kg]{5 M–

-s_ lglZrt e'QmfgL cjlw gePsf ;DklQx?

-!_ cfjlws ?kdf Aofhb/ ;dfof]hg x'g] u/L k|jfx ul/Psf] shf{ (Floating rate loan with interest adjusted periodically) nfO{ h'g cjlwdf Aofhb/ ;dfof]hg ul/G5, ;f]xL ;do cGt/fn leq ;dfj]z ug'{ kg]{5 .

-@_ s'g} Aofhb/ ljz]if kl/jt{g;Fu ;dfof]hg x'g] -h:t}M 6]«h/L ljnsf] Aofhb/_ u/L k|jfx ul/Psf] cfjlws shf{nfO{ ;j}eGbf sd cjlwsf] ;do cGt/fn leq ;dfj]z ug'{ kg]{5 .

-v_ lglZrt e'QmfgL cjlw gePsf bfloTjx?

Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] lglZrt e'QmfgL cjlw gePsf bfloTjx? (Interest Sensitive, Floating Rate Liabilities) nfO{ dfq h'g cjlwdf Aofhb/ ;dfof]hg ul/G5, ;f]xL ;do cGt/fnleq ;dfj]z ug'{ kg]{5 .

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

-s_ ljleGg ;do cGt/fnsf s'n ;DklQaf6 s'n bfloTj 36fP/ ;f] ;do cGt/fnsf] ;DklQ tyf bfloTjsf] cGt/ (Gap) lgwf{/0f ug'{kg]{ 5 . pQm cGt/ (Gap) wgfTds (Positive) cyjf C0ffTds (Negative) b'j} x'g ;Sg]5 .

-v_ Aofhb/ hf]lvd Go"g ug]{ k|of]hgsf] lgldQ k|To]s ;do cGt/fnsf] ;l~rt cGt/ (Cumulative Gap) ;d]t lgwf{/0f ug'{kg]{ 5 . ;l~rt cGt/ lgwf{/0f ubf{ h'g ;do cGt/fnsf] ;l~rt cGt/ lgwf{/0f ug'{kg]{ xf] ;f] ;do cGt/fnsf] cGt/ (Gap) ;lxt ;f] eGbf cl3sf ;do cGt/fnsf cGt/nfO{ ;d]t hf]8]/ /fVg' kg]{5 .

-u_ Aofhb/df x'g ;Sg] ;Defljt kl/jt{gnfO{ cg'dfg (Estimate) ug'{kg]{ 5 . ;f] k|of]hgsf] nflu ;fdfGotof Ps k|ltztn] Aofhb/ kl/jt{gaf6 kg{ hfg] c;/nfO{ x]g{ ;lsg]5 .

-3_ kl/jt{g x'g] cg'dfg ul/Psf] Aofhb/ pkv08 -u_ adf]lhd k|To]s ;do cGt/fnsf] ;dofjlw;Fu ;dfof]lht x'g] u/L lgwf{/0f ug'{kg]{ 5 . ;f] k|of]hgsf] lgldQ Aofhb/df x'g] ;dfof]lht Aofhb/ (IRC) kl/jt{gnfO{ b]xfosf] cg'kftn] u'0fg ug'{ kg]{5 M–

;do cGt/fndf /x]sf lbg ÷#^% lbg

h:t} M— ! k|ltztn] Aofhb/ kl/jt{g ePdf, () lbgsf] ;do cGt/fn x'Fbf

Interest Rate Change (IRC) = ()÷#^%×)=)! = )=))@%

104

-ª_ Aofhb/df ePsf] kl/jt{gsf sf/0f a}+ssf] gfkmf–gf]S;fgdf kg{ uPsf] c;/nfO{ x]g{ ljleGg ;do cGt/fnsf] ;l~rt cGt/fn (Cumulative Gap) nfO{ pkv08 -3_ adf]lhd lgwf{/0f ul/Psf] Aofhb/n] u'0fg u/L lgwf{/0f ug'{ kg]{5 .

$= ljb]zL ljlgdo ;DaGwL hf]lvd Go"gLs/0f ug'{ kg]{ Joj:yf

-!_ ljb]zL ljlgdo b/df cfpg] ;Defljt kl/jt{gaf6 Ohfhtkqk|fKt ;+:yfsf] ljQLo cj:yfdf kg{ ;Sg] c;/nfO{ cg'udg ug]{ p2]Zon] ;+nUg lgb]{zg kmf=g+=%=# adf]lhdsf] laj/0f ;fKtflxs ?kdf ;Ktfx ljt]sf] ;ft lbg leq o; a}+ssf] ;DjlGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

-@_ Ohfhtkqk|fKt ;+:yfn] ljb]zL ljlgdo b/df cfpg] kl/jt{gaf6 pTkGg x'g;Sg]] hf]lvdnfO{ Go"gLs/0f ug{ o; a}+sn] hf/L u/]sf] n]vf ;DaGwL gLlt tyf ljQLo laj/0fx?sf] 9fFrf ;DaGwL lgb]{zg -O=k|f lgb]{zg g+= $_ df pNn]v eP adf]lhdsf] ;6xL 36j9 sf]if sfod /fVg' kg]{5 .

-#_ Ohfhtkqk|fKt ;+:yfn] cNksfnLg tyf bL3{sfnLg e'QmfgL cjlwsf cfwf/df ljb]zL ljlgdonfO{ d'b|fut ?kdf juL{s/0f u/L b'j} cjlwsf] v'b cj:yf (Net Position) b]vfpg' kg]{5 .

:ki6Ls/0f M o; k|of]hgsf] nflu æcNksfnLgÆ cjlw eGgfn] Ps dlxgf jf ;f]eGbf sd cjlw ;Demg' k5{ .

-$_ Ohfhtkqk|fKt ;+:yfsf] ljb]zL ljlgdosf] b}lgs v'b cj:yf a9Ldf k|fylds k"FhLsf] lt; k|ltzt;Dd x'g] u/L ;Ldf sfod ul/Psf] 5 . v'b cj:yf pQm ;Ldf eGbf a9L x'g uPdf Ohfhtkqk|fKt ;+:yf :jo+n] To:tf] cj:yfnfO{ ;Ldf leq Nofpg k|of; ug'{ kg]{5 . Ps dlxgfleq klg Ohfhtkqk|fKt ;+:yfn] v'b cj:yfnfO{ ;Ldfleq gNofPdf g]kfn /fi6« a}+s P]g, @)%* adf]lhd sf/jfxL x'g]5 . v'b cj:yf u0fgf ubf{ kl/jTo{ ljb]zL d'b|f lgIf]k bfloTj (Foreign Currency Deposit Liablility) tyf clu|d ljb]zL ljlgdo vl/b÷ljqmL /sd ;d]tnfO{ ;dfof]hg u/]sf] x'g' kb{5 .

%= shf{ tyf nufgL ;DaGwL hf]lvd Go"gLs/0f ug'{ kg]{ Joj:yf

o; a}+saf6 hf/L ul/Psf] æshf{ ;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yf - O=k|f=lgb]{zg g+= @ _Æ / æPsn u|fxs tyf If]qut shf{ ;fk6 / ;'ljwfsf] ;Ldf lgwf{/0f ;DaGwL Joj:yf - O=k|f=lgb]{zg g+= #_ tyf nufgL ;DjGwL Aoj:Yff -O=k|f=lgb]{zg g+= *_ nfO{ g} shf{ tyf nufgL ;DaGwL hf]lvd Go"gLs/0f ug]{ cfwf/sf] ?kdf lng' kg]{5 .

^= hf]lvd Joj:yfkg ;DaGwL dfu{bz{g

o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a+}sx?sf] hf]lvd Joj:yfkgnfO{ ;jn agfpg hf]lvd Joj:yfkg ;DaGwL dfu{bz{g -Risk Management Guidelines_ nfu" ul/Psf]n] tf]lsPsf] dfu{bz{g adf]lhd hf]lvd Joj:yfkg ug{'÷u/fpg' kg]{5 .

&= bjfa k/LIf0f ;DaGwL dfu{bz{g

o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf a+}sx?n] @)^* df3b]lv a}+s :jo+n] bjfa k/LIf0f -Stress Testing_ ug]{ Joj:yf ug{ tf]lsPsf] bjfa k/LIf0f dfu{bz{g -Stress Testing Guidelines_ adf]lhd sfof{Gjog ug{'÷u/fpg' kg]{5 . ;fy}, ;f] dfu{bz{g adf]lhd bjfj k/LIf0f ug]{ ;Gbe{df lgDg adf]lhdsf] yk Joj:yf ul/Psf] 5 . -s_ afl0fHo a}+sx?n] q}dfl;s ljQLo ljj/0fsf cfwf/df bjfa k/LIf0f u/L o:tf] k/LIf0fsf] kl/0ffd

af/] ;+rfns ;ldlt tyf pRr Joj:yfkgdf 5nkmn ug'{kg]{ 5 . -v_ o:tf] bjfa k/LIf0fsf] nflu o; a}+sn] tof/ u/]sf] Spreadsheet o; a}ssf] a}+s ;'kl/j]If0f ljefu,

u}/:ynut dxfzfvfdf ;Dks{ /fvL lng ;lsg]5 . -u_ v08 -v_ adf]lhdsf] Spreadsheet df plNnlvt bjfa k/LIf0f;Fu ;DalGwt tYof+s Pj+ kl/0ffd

x/]s qodf; ljt]sf] #) lbg leq a}+s ;'kl/j]If0f ljefusf] u}/:ynut dxfzfvfdf pknAw u/fpg' kg]{5 .

*= vf/]hL / arfp

-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M– PsLs[t lgb]{zg, @)^( sf] Ohfhtkqk|fKt ;+:yfsf] sf/f]jf/df lglxt hf]lvd Go"gLs/0f ug]{

;DaGwL Joj:yf O=k|f=lgb]{zg g+= %÷)^( adf]lhdsf] lgb]{zg tyf ;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? .


105

g]= /f= a}+s lgb]{zg kmf=g+= 5=1

Ohfhtkqk|fKt ;+:yfsf] gfd M cjlw M

;+/rgfut t/ntf -Structural Liquidity_ ljj/)f tflnsf

-?= nfvdf_

qm=;= ljj/)f 1 – 90 lbg

91 – 180 lbg

181 – 270 lbg

271 – 365 lbg

1 jif{ eGbf a(L

s"n /sd

;DklQ

1= gub df}Hbft

2= a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft

3= ljb]zL a}+sdf ul/Psf] nufgL

4= sn dlg

5= ;/sf/L ;"/If)fkq

6= g]=/f=a}+s C)fkq

7= cGt/ a}+s tyf ljQLo ;+:yf shf{

8= shf{ ;fk^

9= kfpg" kg]{ Aofh

10= l/e;{ l/kf]

11= k|lta$tf cGtu{t cGo ;+:yfx?af^ k|fKt x"g]

12= qm=;= 20, 21 / 22 sf ;"ljwfx?sf] e"QmfgL

13= cGo

s"n ;DklQ

bfloTj

14= rNtL lgIf]k

15= art lgIf]k

16= d"@lt lgIf]k

17= C)fkqx?

18= ;fk^L M

dfu÷cNk ;"rgf

cGt/ a}+s÷lj=;+:yf

k"g/shf{

cGo

19= cGo bfloTj tyf Joj:yfx? M

;)*«L qm]l*^;{

e"QmfgL lbg"kg]{ ljn

e"QmfgL lbg"kg]{ Aofh

Joj:yfx?

cGo

20= k|lta$tf cGtu{t cGo ;+:yfx?nfO{ lbg"kg]{

21= pkef]u e}g;s]sf] :jLs[t ;"ljwfx?

22= k|lttkq÷hdfgt -v"b_

23= l/kf]

24= qm=;= 11 cGtu{tsf] ;"ljwfsf] e"QmfgL

25= cGo

s"n bfloTj

v"b ;DklQ

;+lrt v"b ;DklQ

106

n]vf zLif{s cjlwsf] ljj/)f

;DklQ kfpg"kg]{ Aofh h"g ;dodf Aofh k|fKt x"g] xf], ;f]xL ;dosf] ;DjlGwt Bucket df /fVg] . l/e;{ l/kf] e"QmfgL cjlw cg";f/sf] ;DjlGwt Bucket df /fVg] .

k|lta$tf cGtu{t cGo

;+:yfx?af^ k|fKt x"g]

h"g ;dodf ;"ljwf k|fKt x"g] ck]Iff ul/Psf] % ;f]xL ;dosf] ;DjlGwt Bucket df /fVg] .

qm=;= 20, 21 / 22 sf

;"ljwfx?sf] e"QmfgL

hdfgt afx]s cGo ;"lawfx?sf] xsdf e"QmfgL cjlw cg";f/sf] ;DjlGwt Bucket df /

hdfgtsf] xsdf 1 aif{eGbf a(Lsf] Bucket df /fVg] . cGo zLif{sx? Plss[t lgb]{zgsf] lgb]{zg g+ 5 df Joj:yf ul/P jdf]lhd ug]{ .

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

e"QmfgL lbg"kg]{ ljn e"QmfgL cjlw cg";f/sf] ;DjlGwt Bucket df /fVg] .

e"QmfgL lbg"kg]{ Aofh e"QmfgL cjlw cg";f/sf] ;DjlGwt Bucket df /fVg] .

Joj:yfx?* lglZrt e"QmfgL cjlw ePsf] cj:yfdf ;f]xL adf]lhd / gePsf] cj:yfdf 1 b]lv 90 lbgsf]

Bucket df /fVg] . k|lta$tf cGtu{t cGo

;+:yfx?nfO{ lbg"kg]{

lautsf] Trend ljin]if)faf^ dfusf] Pattern cg"dfg u/L ;f]xL cg";f/sf] ;DjlGwt Bucket df

/fVg] .

pkef]u e}g;s]sf] :jLs[t

;"ljwfx?

lautsf] Trend ljin]if)faf^ dfusf] Pattern cg"dfg u/L ;f]xL cg";f/sf] ;DjlGwt Bucket df

/fVg] .

k|lttkq÷hdfgt -v"b_ k|lttkqsf] xsdf e"QmfgL cjlw cg";f/sf] ;DjlGwt Bucket df / hdfgtsf] xsdf lautsf]

Trend ljin]if)faf^ Claim Pattern :yflkt u/L cfpg] /sd hdfgtsf] cjlw ;dfKt x"g] Bucket df /fVg] .

l/kf] e"QmfgL cjlw cg";f/sf] ;DjlGwt Bucket df /fVg] .

qm=;= 11 cGtu{tsf]

;"ljwfsf] e"QmfgL

e"QmfgL cjlw cg";f/sf] ;DjlGwt Bucket df /fVg] .

cGo zLif{sx? Plss[t lgb]{zgsf] lgb]{zg g+ 5 df Joj:yf ul/P jdf]lhd ug]{ .

* ;Defljt gf]S;fgL jfkt sfod ul/Psf Joj:yfx? afx]ssf vr{ zLif{s;+u ;DjlGwt Joj:yfx? .

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

Aofhb/ ;DaGwL hf]lvd cg"udg tflnsf

Ohfhtkqk|fKt ;+:yfsf] gfdM cjlw M -¿=nfvdf_

cjlw laj/0f

! – () lbg

(! – !*) lbg

!*! – @&) lbg

@&! – #^% lbg

! jif{ eGbf a9L

s'n /sd

!= s'n ;DklQ* @= s'n bfloTj** #= cGt/fn -! — @_ $= ;l~rt cGt/fn %= ;dfof]lht Aofhb/ (IRC)*** ^= q}dfl;s d'gfkmf l:yltdf k|efj -;l~rt cGt/fn x IRC) &= ;l~rt d'gfkmf l:ylt km/s -qm=;+= ^ sf] hf]8 ub}{ hfg]_

* s'n ;+klQ cGtu{t Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] ;DklQ (Interest Sensitive Assets) dfq ;dfj]z ug'{ kg]{5 .

** s'n bfloTj cGtu{t Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] bfloTj (Interest Sensitive Liabilities) dfq ;dfj]z ug'{ kg]{5 .

*** Interest Rate Change

107

g]=/f= a}+s lgb]{zg kmf=g+=%=# ljb]zL ljlgdo ;DaGwL hf]lvd cg'udg tflnsf

Ohfhtkqk|fKt ;+:yfsf] gfd M

cjlwM -¿=nfvdf_

ljb]zL d'b|f cNksfnLg cNksfnLg

v'b cj:yf

bL3{sfnLg bL3{sfnLg v'b cj:yf

s'n v'b

cj:yf

v'b cj:yf÷ k|fylds k"FhL ;DklQ bfloTj ;DklQ bfloTj

o'= P;= 8n/

:6ln{Ë kfp08

hfkfgL o]g

o'/f]

cGo d'b|f

ef/tLo ?k}ofF

s'n

108



O=k|f=lgb]{zg g+= ^÷)&)

ljifo M ;+:yfut ;'zf;g ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] kfngf ug'{ kg]{ ;+:yfut ;'zf;g ;DaGwL Joj:yf ;DjGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

!= ;~rfnsn] kfngf ug'{ kg]{ cfr/0f ;DaGwL Joj:yf

-!_ Ohfhtkqk|fKt ;+:yfsf ;~rfnsn] Go"gtd :jLsf/of]Uo cfr/0f sfod ug'{ kg]{

-s_ ;~rfnsn] o; a}+sn] hf/L u/]sf] cfr/0f ;DaGwL Joj:yf kfngf ug]{ arga4tfkqdf x:tfIf/ ug'{ kg]{5 .

-v_ s'g} JolQm ;+rfnsdf lgo'Qm ePkl5 sfo{ef/ ;DxfNg'eGbf klxn] cfkm\gf] ;+:yf;+u ljQLo :jfy{ eP gePsf] s'/f ;~rfns ;ldltnfO{ lnlvt ?kdf hfgsf/L u/fpg' kg]{5 .

-u_ ;+rfnsn] a}+s jf ljQLo ;+:yfsf] Joj:yfkgsf] b}lgs sfdsf/jfxLdf x:tIf]k ug'{ xF'b}g .

-3_ ;~rfnsn]] cfkm\gf] clwsf/ If]q gf3L u/]sf] sfdsf/jfxLk|lt ;+rfns :jo+ hjfkmb]xL x'g' kg]{5 . To:tf] cj:yfdf ;+:yf pQ/bfoL x'g' kg]{ 5}g .

-@_ Ohfhtkqk|fKt ;+:yfsf] lxt ljkl/tsf ultljlwdf ;+nUg x'g gx'g]

-s_ ;~rfns k|ToIf jf ck|ToIf ?kdf ;+:yfsf] lxt ljkl/t x'g] s'g} klg lsl;dsf] ultljlwdf ;+nUg x'b}g .

-v_ ;~rfns lghsf] ljQLo :jfy{ /x]sf] u|fxs;Fusf] sf/f]af/df k|ToIf jf ck|ToIf ?kdf ;+nUg x'g' x'Fb}g . s'g} u|fxs;Fu To:tf] ;~rfnssf] s'g} klg lsl;dn] :jfldTj, ;fe]mbf/ jf hdfgtstf{ eO{ C0f lng] jf lbg] ljifodf ljQLo :jfy{ ufFl;Psf] 5 eg] lgh ;~rfns kbdf axfn /xg of]Uo dflgg] 5}g .

-u_ ;~rfns ;ldltn] lghsf] ljQLo :jfy{ ufFl;Psf] 5 egL k|dfl0ft gu/];Dd ;fj{hlgs ?kdf lgisfzg ul/Psf z]o/÷C0fkqx?sf] sf/f]af/sf] xsdf o; lsl;dsf] k|ltjGw nfu" x'g] 5}g .

-3_ sfo{sf/L k|d'vn] cfk"m cfj4 ePsf] Ohfhtkqk|fKt ;+:yfsf] Joj;fodf ;+nUg x'g'sf] cltl/Qm o; a}+saf6 Ohfhtkqk|fKt cGo s'g}klg ;+:yf;Fu ;DalGwt Joj;fo ;+rfng u/]df klg To;nfO{ ;+:yfsf] lxt ljkl/tsf] ultljlwsf] ?kdf lnOg] 5 .

-ª_ ;~rfnssf] Psf3/ kl/jf/sf ;b:on] lwtf]kq Joj;foL -bnfn, ahf/ lgdf{tf cflb_ sf] ?kdf :yflkt ;+ul7t ;+:yfsf] bz k|ltzteGbf a9L :jfldTj u|x0f u/L lwtf]kq sf/f]jf/df ;+nUg x'g kfOg] 5}g .

-r_ ;~rfns jf ! k|ltzteGbf a9L z]o/ lnPsf z]o/wgL jf lghsf] kl/jf/sf] :jfldTjdf /x]sf]÷ljQLo :jfy{ /x]sf] kmd{, sDkgL;+u 3/ ef8f lnO{ sf/f]]jf/ ug{ kfOg] 5}g .

-#_ PseGbf a9L Ohfhtkqk|fKt ;+:yfsf] ;~rfns x'g gkfOg]

Pp6f ;+:yfdf ;~rfns /x]sf] JolQm Ps}k6s csf]{ Ohfhtkqk|fKt ;+:yf tyf ;xsf/L P]g, @)$* cGtu{t ;+rflnt art tyf C0f ;xsf/L ;+:yf ;d]tsf] ;~rfns x'g kfOg] 5}g .

t/, b]xfo cg';f/ x'g o; lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .

-s_ g]kfn ;/sf/sf] nufgL ePsf Ohfhtkqk|fKt ;+:yfn] csf]{ Ohfhtkqk|fKt ;+:yfdf nufgL u/]sf] sf/0fn] To:tf] Ohfhtkqk|fKt ;+:yfdf ;~rfns dgf]gog ug'{ kbf{ g]kfn ;/sf/sf] :jLs[lt lnO{ cfˆgf] s'g} ;~rfns To:tf] csf]{ Ohfhtkqk|fKt ;+:yfsf] ;~rfnsdf dgf]gog x'g,

-v_ gfkmf sdfpg] p2]Zo gePsf ;fdflhs ;]jfdf ;+nUg ;+:yfx? h:t}M wfld{s, z}lIfs, ;f+:s[lts, k/f]ksf/L h:tf ;+:yfx?sf] lgodsf] kl/lwleq /xL ;~rfns x'g .

109

-$_ ;+/Ifssf] x}l;otdf /xg gx'g]

;~rfnsn] u|fxssf] hdLg tyf hfoh]yf ;DaGwL sf/f]af/df k|zf;s jf ;+/Ifssf] x}l;otn] ;+nUg x'g' x'Fb}g . olb o:tf] sfo{df ;+nUg eO{ u|fxssf] Ohfhtkqk|fKt ;+:yfdf /x]sf]] vftfdf x:tfIf/ ug]{ clwsf/ k|fKt u/]df ;~rfns ;ldltaf6 To;sf] lnlvt :jLs[lt lng' kg]{5 .

t/, Ohfhtkqk|fKt ;+:yfsf ;+rfnsx?n] n3'ljQ sf/f]jf/ ug]{ æ3Æ ju{sf] Ohfhtkqk|fKt ;+:yfdf ;+/Ifs jf ;Nnfxsf/sf] ?kdf dfq /xg jfwf k'u]sf] dflgg] 5}g .

-%_ kbsf] b'?kof]u ug{ gx'g]

;~rfnsn] cfˆgf] kb / gfd b'?kof]u u/L s'g} klg lsl;dsf] JolQmut kmfObf x'g] lqmofsnfkdf ;+nUg x'g kfOg] 5}g . Ohfhtkqk|fKt ;+:yfsf ;~rfns / lghsf kl/jf/n] ;d]t lgh axfn /x]sf] Ohfhtkqk|fKt ;+:yf;Fu sf/f]af/ ubf{ kfl/jfl/s ;DaGwnfO{ hf]8\g kfOg] 5}g . kl/jf/sf] ljj/0f v'nfO{ To:tf kl/jf/n] Ohfhtkqk|fKt ;+:yfaf6 shf{ lng] ePdf ;f] ;DaGwL 5nkmn / lg0f{odf efu lng kfOg] 5}g . ;fy}, ;fdfgx?sf] vl/b ljqmL ubf{ z]o/ nufot cGo k|Tofe"ltx?sf] sf/f]jf/df k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug{ kfOg] 5}g . o;}u/L ;'g, rfFbL, ljb]zL ljlgdo / ljb]zL ;'/If0fkqx?sf] ;§fk§f ubf{ kbLo k|efj kfg{ kfOg] 5}g .

-^_ clen]v / k|ltj]bg k"0f{ Pj+ b'?:t /fVg' kg]{

Ohfhtkqk|fKt ;+:yfsf] n]vf ;DaGwL clen]v / k|ltj]bg k"0f{ Pj+ b'?:t ?kdf /fv]sf] x'g' kg]{5 . ;~rfnsn] Ohfhtkqk|fKt ;+:yfsf] cflwsfl/s n]vf ;DaGwL clen]v / sfuhftdf JolQmut ?kdf yk36 ug{ kfOg] 5}g .

-&_ uf]klgotf sfod /fVg' kg]{

-s_ ;~rfnsn] u|fxssf] ;"rgf / sf/f]af/sf] uf]kgLotf sfod /fVg' kg]{5 . gLh ;~rfns kbaf6 lgj[Q eO;s] kl5 klg ;+:yfn] s'g} u|fxs;Fu u/]sf] uf]Ko sfo{ -Ohfhtkqk|fKt ;+:yfsf] lnlvt :jLs[lt gePsf]df_, k|ltlnlk clwsf/, cGo kqfrf/, n]vf / u|fxs;Fu ePsf] cGo sf/f]af/sf] laj/0f cfˆgf] ljQLo :jfy{sf] nflu k|of]u ug{ kfOg] 5}g .

-v_ s'g} u|fxssf] Joj;flos jf ljQLo ;"rgf u|fxssf] lnlvt :jLs[lt lnP/ cGo JolQm jf ;+:yfnfO{ lbg ;lsg] 5 .

t/, k|rlnt sfg'gsf] clwgdf /xL ljQLo sf/f]af/ ;DaGwL laj/0fx? t];|f] kIfnfO{ pknAw u/fpFbf uf]kgLotf e+u ePsf] dflgg] 5}g .

-*_ lgikIf / ;dfg Jojxf/ ug'{ kg]{

;~rfnsn] u|fxs;Fusf] ldqtf / ;DaGwaf6 k|efljt geO{ lgikIf Pj+ ;dfgtfsf] cfwf/df Jofj;flos Jojxf/ ug'{ kg]{5 .

-(_ lnlvt ?kdf hfgsf/L lbg' kg]{

Ohfhtkqk|fKt ;+:yfn] dfly n]lvP adf]lhdsf] cfr/0f ;DaGwL Joj:yf :jLsf/ u/L tyf cfjZos b]v]df cfˆgf] cfGtl/s sfo{ k|0ffnLsf] nflu yk cfr/0f ;DaGwL Joj:yf ;d]t tof/ u/L o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGWft ;'kl/j]If0f ljefunfO{ lnlvt ?kdf hfgsf/L lbg' kg]{5 .

-!)_ ljj/0f k]z ug'{ kg]{

;~rfnsn] o; lgb]{zgdf tf]lsPsf cfr/0fx? kfngf u/] gu/]sf] laj/0f cfly{s jif{ ;dfKt ePsf] kGw| lbgleq clgjfo{ ?kdf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 . s'g} ;~rfnsn] pQm cfr/0fx?sf] kfngf gu/]df ;f] kfngf gu/]sf] laj/0f / lghdfly ul/Psf] sf/jfxL o; a}+ssf pk/f]Qm ljefux?df t'?Gt k7fpg' kg]{5 .

-!!_ ;+rfns ;ldltsf] ;b:o ;ldltsf] a}7sdf lgoldt ?kdf pkl:ylt x'g' kg]{ 5 . dgfl;j dflkmssf] sf/0f tyf k"j{ ;"rgf ljgf nuftf/ # k6seGbf a9L ;ldltsf] a}7sdf cg'kl:yt ePdf To:tf] ;+rfnssf] kb :jtM l/Qm ePsf] dflgg] 5 .

-!@_ Ps eGbf a9L JolQm Ohfhtkqk|fKt ;+:yfsf] ;~rfns÷sfo{sf/L k|d'v x'g gkfOg] o; a}+saf6 Ohfhtkq k|fKt a+}s tyf ljQLo ;+:Yffdf Psf3/ kl/jf/, kmd{, sDkgL, ;+ul7t ;+:yf jf Pp6} ;d"xsf] sDkgLaf6 Ps eGbf a9L JolQm ;+rfns jf sfo{sf/L k|d'v kbdf dgf]gog÷lgjf{rg÷lgo'Qm x'g ;Sg] 5}g .

110

t/ n3'ljQ ljQLo sf/f]jf/ ug]{ æ3Æ ju{sf] ljQLo ;+:yfdf ;+rfns lgo'Qm ug{ / ;+ul7t ;+:yfn] z]o/ lnPsf] a}+s tyf ljQLo ;+:yfdf cfkm'n] lnPsf] z]o/ cg'kftdf ;+rfns lgo'Qm ug{ afwf k'/\ofPsf] dflgg] 5}g . Pp6f Ohfhtkqk|fKt ;+:yfn] csf]{ Ohfhtkqk|fKt ;+:yf -æ3Æ ju{ afx]s_ df z]o/ nufgL (Cross Holding) eO{ ;+rfns lgo'Qm ug{ of] Joj:yfn] 5'6 lbPsf] dflgg] 5}g .

-!#_ g]kfn ;/sf/af6 lgo'Qm kfPsf s'g} klg cf]xf]bfsf JolQm jf g]kfn ;/sf/sf] :jfldTj ePsf ;+3 ;+:yf jf g]kfn ;/sf/sf] cg'bfg k|fKt ljBfno jf z}lIfs ;+:yf nufotsf ;fj{hlgs ;+:yfgdf k"0f{sflng ?kdf sfo{/t /x]sf JolQm÷sd{rf/Lx? g]kfn ;/sf/ jf ;DalGwt ;+3÷;+:yfsf]tkm{af6 k|ltlglwTj x'g] b]lv afx]s cGo s'g} lsl;dn] ;+rfns ;ldltdf lgjf{lrt jf dgf]lgt x'g kfOg] 5}g .

t/ xfn sfod /x]sf ;+rfnsx?sf] xsdf cfkm\gf] kbfjlw k"/f ug{ o; Joj:yfn] jfwf k'¥ofPsf] dflgg] 5}g . o;}u/L ljZj ljBfnosf k|fWofks jf ;xk|fWofksnfO{ a}+s tyf ljQLo ;+:yfsf] ;+rfnssf] ?kdf lgo'Qm x'g o; Joj:yfn] afwf k'/\ofPsf] dflgg] 5}g .

@= ;~rfns÷;~rfns ;ldltsf] st{Jo / pQ/bfloTj ;j{;fwf/0faf6 lgIf]k ;+sng u/L To;sf] ;+/If0f ug]{ h:tf] dxTjk"0f{ sfo{df ;+nUg Ohfhtkqk|fKt

;+:yfsf ;~rfnsx?n] cfˆgf z]o/wgLx?sf] lxt dfq gx]/L lgIf]kstf{ nufotsf ;/f]sf/jfnf (Stakeholder) x?sf] lxt ;+/If0f ug{;Sg] u/L Ohfhtkqk|fKt ;+:yf ;+rfngdf lqmofzLn x'g' kg]{5 . ;~rfnsx?sf] c;n cfr/0f tyf lqmofsnfkaf6 ;DalGwt Ohfhtkqk|fKt ;+:yfsf ;fy} b]zsf] ;du| ljQLo k|0ffnLdf cg's"n k|efj kg{ hfg] x'Fbf To:tf ;+:yfsf ;~rfnsx?sf] lgo'lQm, lghx?n] kfngf ug'{ kg]{ st{Jo tyf axg ug'{ kg]{ pQ/bfloTj ;DaGwdf b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 M–

-s_ ;+:yfnfO{ bIf, ljj]sk"0f{ Pj+ Jofj;flos ?kdf ;+rfng ug{ pko'Qm lsl;dsf] sd{rf/L k|zf;g ljlgodfjnL tof/ u/L of]Uo tyf ;Ifd pRr kbflwsf/Lx?sf] 5gf}6 tyf lgo'lQm ug'{ kg]{5 .

-v_ cfGtl/s n]vfk/LIfsaf6 lgoldt ?kdf cfGtl/s n]vfk/LIf0f u/fpg' kg]{5 . cfGtl/s n]vfk/LIf0fsf] sfo{ Outsource ug]{ ePdf ;DalGwt ;+:yfn] cfkm\gf] Ps hgf clws[tnfO{ ;Dks{ clws[tsf] lhDd]jf/L tf]Sg' kg]{ 5 . cfGtl/s n]vfk/LIfsn] slDtdf q}dfl;s ?kdf cfkm\gf] k|ltj]bg l;w} n]vfk/LIf0f ;ldlt ;dIf k]z ug]{ Joj:yf ug'{ kg]{5 . pQm k|ltj]bgdf b]xfosf ljifox? ;d]t ;dfj]z ePsf] x'g' kg]{5M–

-c_ cfGtl/s n]vfk/LIf0fdf ;+nUg hgzlQmsf] ljj/0f .

-cf_ ;f] sfo{ ;DkGg ug{ nfu]sf] sfo{ lbg .

-u_ s'g} Pp6f ;+:yfsf] Internal Audit ;DjGwL sfo{ ug{ lhDd]jf/L tf]lsPsf] JolQm jf ;+:yf tyf ;f] ;+:yfsf ;fem]bf/ jf sd{rf/Ln] ;f] ;+:yfsf] Statutory Audit ;DaGwL sfo{df ;+nUg x'g kfpg] 5}g . To;}u/L s'g} Pp6f ;+:yfsf] Statutory Audit ;DaGwL sfo{ ug{ lhDd]jf/L tf]lsPsf] JolQm jf ;+:yf tyf ;f] ;+:yfsf ;fem]bf/ jf sd{rf/Ln] ;f] ;+:yfsf] Internal Audit ;DjGwL sfo{df ;+nUg x'g gkfpg] Joj:yf ;ldltn] ldnfpg\' kg]{5 .

-3_ ;+:yf ;j{;fwf/0fsf] /sd kl/rfng ug]{ ;+:yf ePsf] x'Fbf ;~rfnsx?n] ;+:yfsf] cg'udg tyf ;'kl/j]If0f sfo{ j9L ljj]sk"0f{ / ;Ifd t/Lsfn] ug'{ kg]{5 .

-ª_ ;+:yfsf sd{rf/Lx?nfO{ clVtof/ k|Tofof]hg u/] klg lghx?sf] lqmofsnfksf] clGtd bfloTj ;~rfnsx?n] g} axg ug'{ kg]{ x'Fbf ;~rfns ;ldltsf] a}7sdf sd{rf/Lx? dfly ul/Psf ;'kl/j]If0f tyf sf/jfO{ ;DaGwL clen]v /fVg' kg]{5 .

-r_ ;+:yfsf] nufgL tyf shf{ gLlt, ;DklQ tyf bfloTj Joj:yfkg, ah]l6Ë, of]hgf / cGo cfjZos ljifodf lnlvt gLlt tyf of]hgf th'{df u/L sd{rf/Lx?nfO{ kfng ug{ nufpg' kg]{5 .

-5_ ;~rfnsx?n] Ohfhtkqk|fKt ;+:yfsf] cj:yf Pj+ ultljlw / Joj:yfkgn] clVtof/ u/]sf gLlt ;DaGwdf lgoldt ?kdf hfgsf/L lnO{ cfjZostf cg';f/ ;'wf/fTds pkfo ckgfpg' kg]{5 .

-h_ ;~rfns ;ldltsf] a}7s k|rlnt sfg'gdf Joj:yf eP cg';f/ a:g' kg]{5 .

-em_ k|rlnt sfg'g / o; a}+saf6 hf/L ePsf gLlt lgb]{zg tyf lgodgsf] kl/kfngf gePdf ;~rfnsx? cfˆgf] kbaf6 avf{:t ;d]t x'g;Sg] x'gfn] To:tf sfg'g, gLlt lgb]{zg tyf lgodg ljifodf ;~rfnsx? k"0f{ hfgsf/ x'g'sf ;fy} Ohfhtkqk|fKt ;+:yfaf6 To:tf sfg'g, gLlt lgb]{zg tyf lgodg kfngf eP gePsf] ;DjGwdf lgoldt cg'udg ug'{ kg]{5 .

111

-`_ ;+:yfsf ;~rfnsx?n] lgIf]kstf{sf] xslxt ljkl/t sfo{ u/]df jf o; a}+sn] dfu u/]sf sfuhftx? pknAw gu/fPdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhd To:tf ;~rfns tyf kbflwsf/LnfO{ nufOPsf] hl/jfgf JolQmut ?kdf ltg'{ kg]{5 . o;/L JolQmut ?kdf lt/]sf] hl/jfgf /sdnfO{ ;DalGwt Ohfhtkqk|fKt ;+:yfn] cfˆgf] lx;fjdf vr{ n]vL e'QmfgL lbg kfpg] 5}g .

-6_ a}+s tyf ljQLo ;+:yfsf Joj;flos ;+rfns jf lghsf] kl/jf/n] ;DalGwt ;+:yfsf] ;+:yfks z]o/ wf/0f ug{ x'b}g . t/ o; k"j{ o:tf] z]o/ lnO;s]sf] ePdf of] kl/kq hf/L ePsf] ldltn] a9Ldf Ps jif{leq lgoldt ul/;Sg' kg]{ 5 .

-7_ k|rlnt sfg'gn] tf]s]sf] cj:yfdf afx]s Ohfhtkqk|fKt ;+:yfsf u}/ sfo{sf/L ;+rfns tyf cGo ;+rfnsx?n] k|d'v sfo{sf/L clws[tsf] cg'kl:yltdf k|d'v sfo{sf/L clws[tsf] x}l;otn] b}lgs sfo{;+rfng ug{ kfOg] 5}g . ;fy}, u}/ sfo{sf/L cWoIf tyf ;+rfnsx?n] cfkm\gf] ;+:yfsf] n]6/Kof8 tyf 5fk k|of]u u/L s'g} klg kqfrf/ ug{ kfOg] 5}g . t/ u}/ sfo{sf/L cWoIfnfO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf @$ sf] pkbkmf -^_ adf]lhd ;+rfnsn] a}+s tyf ljQLo ;+:yfsf] Joj:yfkgsf] b}lgs sfd sf/jfxLdf x:tIf]k ug'{ x'Fb}g eGg] Joj:yfsf] clwgdf /xL b}lgs sfo{;+rfng;+u ;DalGwt jfx]ssf ljifodf n]6/Kof8 tyf 5fk k|of]u u/L kqfrf/ ug{ eg] o; Joj:yfn] afwf kg]{ 5}g .

-8_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfkm\gf] ;~rfns ;ldltsf] a}7sdf ;~rfns afx]ssf ;b:ox?nfO{ cfdGq0f u/L ;~rfns ;/x a}7s eQf tyf cGo ;'ljwf k|bfg ug{ kfOg] 5}g . t/ a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltn] cfjZostf dxz'; u/]df vf;vf; ljifodf 7f]; /fo÷ k/fdz{sf nflu ljQLo :jfy{ gePsf] lj1 JolQmnfO{ ;~rfns ;ldltsf] a}7sdf cfdGq0f u/L cfjZos /fo÷k/fdz{ k|fKt u/L ;f] jfkt kfl/>lds k|bfg ug{ eg] of] Joj:yfn] jfwf k'¥ofPsf] dflgg] 5}g . -k|i6Ls/0f M o; k|of]hgsf nflu ;+rfns afx]s cGo kbflwsf/Ln] ;+rfns ;+of]hs jf ;b:o /xg] ;ldlt ÷pk;ldltdf a}7s eQf lng kfpg] 5}gg\ . t/, ;+rfns afx]ssf cGo ;b:o nufot ;lrjfno ;DalGw sfdsf] nflu 5'6\6} kfl/>lds lbg ;lsg] 5 . _

-9_ a}+s jf ljQLo ;+:yfdf lgjf{lrt÷dgf]gog ePsf] k|To]s ;+rfnsn] cfkm" lgjf{lrt jf dgf]lgt ePsf] ldltn] a9Ldf k}+tL; lbgleq kb tyf uf]klgotfsf] zky lnO ;Sg' kg]{5 . cGoyf, pQm ;+rfnssf] lgjf{rg÷ dgf]gog :jtM vf/]h x'g]5 .

-0f_ sfo{sf/L k|d'vsf] ;]jf ;'ljwfsf] lgwf{/0f tf]lsPsf] dfu{bz{g cg';f/ ug'{ kg]{ Ohfhtkqk|fKt a+}s tyf ljQLo ;+:Yffx?sf] nflu a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf]

bkmf *$ df ePsf] Joj:yf ;d]tsf] cfwf/df Joj:yfkg vr{ Pj+ sfo{sf/L k|d'vsf] tnj, eQf tyf cGo cfly{s ;'ljwfx? lgwf{/0f ug]{ ;DaGwdf o; a}+såf/f hf/L dfu{bz{gdf pNn]lvt dfkb08 cg';f/ ug'{ kg]{]{ 5 .

#= sfo{sf/L k|d'vsf] lgo'lQm ;DaGwL Joj:yf

-!_ Ohfhtkqk|fKt ;+:yfsf] ;+Rffns ;ldltn] k|rlnt sfg'g tyf ;+:yfsf] k|aGwkq / lgodfjnLsf] cwLgdf /xL sfo{sf/L k|d'vsf] lgo'lQm ug'{ kg]{5 . o;/L sfo{sf/L k|d'vsf] lgo'lQm ubf{ ;+:yfut ;'zf;g tyf cfGtl/s lgoGq0f Pj+ ;Gt'ngsf] b[li6sf]0fn] ;+rfns ;ldltsf] cWoIfnfO{ sfo{sf/L k|d'vsf] ?kdf lgo'Qm ug{ pko'Qm x'g] 5}g .

-@_ sfo{sf/L k|d'vsf] ?kdf lgo'Qm x'g] JolQmdf k|rlnt a}+s tyf ljQLo ;+:yf ;DjGwL sfg'gdf plNnlvt of]Uotf tyf cg'ejsf cltl/Qm b]xfosf yk of]Uotf, cg'ej tyf u'0fx? plNnlvt x'g' kg]{5 . -s_ a}+lsË sf/f]af/sf] nflu cfjZos kg]{ Joj;flos cg'ej, -v_ ;+:yfsf] b}lgs sfo{ ;Dkfbgdf cfGtl/s lgoGq0f / k|rlnt sfg'gsf] kl/kfngf ug]{ u/fpg]

;Ifdtf, -u_ a}+lsË jf ljQLo Joj;fosf] pRr txdf sfo{ u/]sf], -3_ 6f6 gkN6]sf] jf a]OdfgL jf hfn;fhLsf] cf/f]kdf ;hfo gkfPsf], -ª_ cfkm\gf] k"j{ sf/f]af/df o; a}+saf6 lgnDag gul/Psf] jf o; a}+saf6 ePsf] cg';Gwfgdf

z+sf:kb sf/f]af/df ;+nUg egL ls6fg gul/Psf] jf To:tf] lgnDjgjf6 km's'jf ePsf] kfFr jif{ k'u]sf] jf To:Tff] z+sf:kb sf/f]jf/sf] ;+nUgtfaf6 ;kmfO kfPsf],

-r_ sfnf];"rLdf ;dfj]z gePsf] jf To:tf] ;"rLaf6 k'ms'jf ePsf] ltg jif{ k'u]sf] .

112

-#_ ;+:yfn] sfo{sf/L k|d'vsf] lgo'lQm ubf{ / ;~rfns ;ldltdf x]/k]m/ x'Fbf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefunfO{ t'?Gt hfgsf/L lbg' kg]{5 .

-$_ sfo{sf/L k|d'v ;ft lbgeGbf a9L ;do ljbfdf a;]df, b]z aflx/ uPdf jf cfkm\gf] cf]xf]bfsf] sfo{ ug{ g;Sg] ePdf lghsf] :yfgdf sfd ug]{ JolQmsf] gfd o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefunfO{ k"j{ hfgsf/L lbg' kg]{5 .

-%_ ;+:yfsf] sfo{;~rfng, sf/f]af/, Jofj;flos of]hgf tyf d'gfkmfl:ylt ;d]tnfO{ b[li6ut u/L sfo{sf/L k|d'v, cGo kbflwsf/L tyf sd{rf/Lx?sf] tnj tyf ;'ljwf lgwf{/0f ug'{ kg]{5 . Ohfhtkqk|fKt ;+:yfaf6 sfo{sf/L k|d'vnfO{ k|bfg ul/g] tnj, eQf, af]g; tyf cGo ;'ljwf ;DaGwL laj/0f / ;f] ;DjGwdf ePsf] s'g} klg kl/jt{gsf] laj/0f o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefunfO{ cfly{s jif{ ;dfKt ePsf] Ps dlxgfleq pknJw u/fpg' kg]{5 .

-^_ cf+lzs ?kdf sfd ug{ gx'g]

Ohfhtkqk|fKt ;+:yfsf sfo{sf/L k|d'vn] cfk"m sfo{/t ;+:yf afx]s o; a}+saf6 Ohfhtkqk|fKt cGo s'g} klg ;+:yfdf cf+lzs ?kdf sfd ug{' x'Fb}g . t/, o; bkmfn] ;~rfns ;ldltsf] k"j{ :jLs[lt lnO{ Ohfhtkqk|fKt ;+:yfsf] lxt ljkl/t gx'g] u/L cGo Joj;flos ultljlwdf ;+nUg x'g eg] aGb]h nufPsf] dflgg] 5}g . ;+:yfsf] lxtdf k|lts"n c;/ gkg]{ ePdf dfq Ohfhtkqk|fKt ;+:yfn] lghnfO{ To:tf] :jLs[lt lbg ;Sg]5 .

-&_ Pp6f Ohfhtkqk|fKt ;+:yfsf] sfo{sf/L k|d'vn] csf]{ Ohfhtkqk|fKt ;+:yfdf kbflwsf/Lsf] ?kdf /xL sfo{ ug{ kfpg] 5}g .

-*_ ;+:yfsf] r'Qmf k"FhLsf] Ps k|ltzt jf ;f]eGbf a9L z]o/ wf/0f ug]{ z]o/wgL ;f] ;+:yfsf] ;~rfns tyf sfo{sf/L k|d'vsf] kbdf afx]s cGo s'g} txsf] kbdf lgo'Qm x'g of]Uo x'g] 5}g .

-(_ lhNnf:t/df s]Gb|Lo sfof{no jf skf]{/]6 sfof{no /x]sf a}+s tyf ljQLo ;+:yfsf sfo{sf/L k|d'v sfof{no sfdsf] l;nl;nfdf afx]s ;f]xL sfof{nodf lgoldt pkl:yt x'g' kg]{ 5 .

$= sd{rf/Lx?n] kfngf ug'{ kg]{ cfr/0f ;DaGwL Joj:yf

-!_ sd{rf/Lx?n] b]xfo adf]lhdsf Go"gtd :jLsf/of]Uo cfr/0fsf] :t/ sfod ug'{ kg]{5 M–

-s_ Ohfhtkqk|fKt ;+:yfsf sd{rf/Lx?n] o; a}+sn] hf/L u/]sf] cfr/0f ;DaGwL Joj:yf kfngf ug]{ arga4tf ;lxt x:tfIf/ ug'{ kg]{5 .

-v_ cfˆgf] dftxtsf sd{rf/Lx?nfO{ cfr/0fsf] ljifodf lgb]{zg lbg] / hfgsf/L lng] pQ/bfloTj ljefuLo k|d'vx?sf] x'g]5 . sd{rf/Ln] cg'zf;g jf lgod pNn+3g u/]df To;sf] k|ltj]bg ;DalGwt ljefuLo k|d'vn] sd{rf/L k|zf;g ljefunfO{ pknAw u/fpg' kg]{5 / k|zf;g ljefun] pQm k|ltj]bgsf] clen]v ;'kl/j]If0fsf] qmddf o; a}+ssf] ;'kl/j]If0f 6f]nLnfO{ pknAw u/fpg' kg]{5 .

-@_ sd{rf/Lx?n] Ohfhtkqk|fKt ;+:yfsf] lxt ljkl/tsf b]xfosf ultljlwdf ;+nUg x'g kfOg] 5}g M

-s_ sd{rf/Lx? k|ToIf jf ck|ToIf ?kdf Ohfhtkqk|fKt ;+:yfsf] lxt ljkl/t x'g] s'g} klg lsl;dsf] ultljlwdf ;+nUg x'g' x'Fb}g .

-v_ Ohfhtkqk|fKt ;+:yfsf] sd{rf/L cfˆgf] ljQLo :jfy{ /x]sf] u|fxs;Fusf] sf/f]af/df k|ToIf jf ck|ToIf ?kdf ;+nUg x'g' x'Fb}g .

-u_ Ohfhtkqk|fKt ;+:yfsf sd{rf/Lsf] cfˆgf u|fxs;Fu z]o/ :jfldTj, ;fe]mbf/, C0f lng] jf lbg] cflb s'g} lsl;dsf] ljQLo :jfy{ ufFl;Psf] 5 eg] lghn] cfˆgf lgs6td ;'kl/j]IfsnfO{ tTsfn} To; s'/fsf] hfgsf/L lbg' kg]{5 .

t/, lgs6td ;'kl/j]Ifsn] lghsf] ljQLo :jfy{ ufFl;Psf] 5 egL k|dfl0ft gu/];Dd ;fj{hlgs ?kdf lgisfzg ul/Psf z]o/÷C0fkqx?sf] sf/f]af/sf] xsdf o; lsl;dsf] k|ltjGw nfu" x'g] 5}g .

-3_ cfk"m sfo{/t /x]sf] Ohfhtkqk|fKt ;+:yfsf] cltl/Qm cGo s'g} klg :yfgdf k"0f{sfnLg ?kdf Joj;fo ;+rfng ug'{ x'Fb}g .

-#_ cf+lzs ?kdf sfd ug{ :jLs[lt lng' kg]{ sd{rf/Ln] ;f] ;++:yf afx]s cGo s'g} klg ;+:yfdf cf+lzs ?kdf sfd ug{' jf cGo Joj;flos ultljlwdf ;+nUg x'g'eGbf klxn] Ohfhtkqk|fKt ;+:yfsf] Joj:yfkgaf6 lnlvt :jLs[lt lng' kg]{5 . cfkm\gf] ;+:yfsf] lxtdf k|lts"n c;/ gkg]{ ePdf dfq lghnfO{ cf+lzs ?kdf sfd ug{ lnlvt :jLs[lt lbg ;Sg]5 .

113

-$_ sd{rf/L ;+rfns x'g kfpg] jf gkfpg] ;DaGwL Joj:yf

Ohfhtkqk|fKt ;+:yf jf To:tf] ;+:yfsf] clwsf+z :jfldTj jf lgoGq0fdf /x]sf] ;+:yfsf] axfnjfnf sd{rf/L s'g} klg Ohfhtkqk|fKt ;+:yfsf] ;~rfns÷;Nnfxsf/ x'g kfpg] 5}g .

t/, b]xfo adf]lhd x'g o; lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g M–

-s_ k|rlnt sfg'g adf]lhd Ohfhtkqk|fKt ;+:yfn] :yfkgf u/]sf] ;xfos sDkgLx?sf] ;~rfns x'g,

-v_ g]kfn ;/sf/sf] nufgL ePsf Ohfhtkqk|fKt ;+:yfn] csf]{ s'g} Ohfhtkqk|fKt ;+:yfdf nufgL u/]sf] sf/0fn] To:tf] Ohfhtkqk|fKt ;+:yfdf ;~rfns dgf]gog ug'{ kbf{ g]kfn ;/sf/sf] :jLs[lt lnO{ cfˆgf] s'g} sd{rf/L To:tf] csf]{ Ohfhtkqk|fKt ;+:yfsf] ;+rfnsdf dgf]gog x'g, jf

-u_ gfkmf sdfpg] p2]Zo gePsf ;fdflhs ;]jfdf ;+nUg ;+:yfx? h:t}M wfld{s, ;f+:s[lts, z}lIfs, k/f]ksf/L h:tf ;+:yfx?sf] lgodsf] kl/lwleq /xL ;~rfns x'g .

-%_ ;+/Ifssf] x}l;otdf /xg gx'g]

sd{rf/Lx?n] u|fxssf] hdLg tyf hfoh]yf ;DaGwL sf/f]af/df k|zf;s jf ;+/Ifssf] x}l;otn] ;+nUg x'g' x'Fb}g . t/ sy+sbflrt o:tf] sfo{df ;+nUg x'g' k/]df sfo{sf/L k|d'vaf6 To;sf] lnlvt :jLs[lt lng' kg]{5 .

-^_ kbsf] b'?kof]u ug{ gx'g]

sd{rf/Ln] cfˆgf] kb / gfd b'?kof]u u/L s'g} klg lsl;dsf] JolQmut kmfObf x'g] lqmofsnfkdf ;+nUg x'gkfOg] 5}g . sd{rf/L jf lghsf gft]bf/n] ;d]t lghx? axfn /x]sf] Ohfhtkqk|fKt ;+:yf;Fu sf/f]af/ ubf{ kfl/jfl/s ;DaGwsf] k|efj kfg{ kfOg] 5}g . ;fy}, ;fdfgx?sf] vl/b ljqmL ubf{, z]o/ nufot cGo k||Tofe"lt sf/f]jf/df k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug{ kfOg] 5}g . o;}u/L ;'g, rfFbL, ljb]zL ljlgdo / ljb]zL ;'/If0fkqx?sf] ;§fk§f ubf{ kbLo k|efj kfg{ kfOg] 5|}g .

-&_ ;"rgfsf] b'?kof]u ug{ gx'g]

sd{rf/Ln] Ohfhtkqk|fKt ;+:yfsf] sf/f]af/sf] l;nl;nfdf k|fKt s'g} klg ;"rgfsf] b'?kof]u ug{ tyf s'g} klg ;"rLs[t ePsf] sDkgL jf ;"rLs[t x'g afFsL /x]sf] sDkgLsf] lwtf]kq Joj;foLsf] ?kdf sf/f]af/df ;+nUg x'g kfOg] 5}g . lghx?n]] sfdsf] l;nl;nfdf afx]s cfk"m dftxtsf sd{rf/LnfO{ ;d]t uf]Ko /fVg' kg]{ ;"rgf tyf clen]vsf] hfgsf/L lbg' x'Fb}g .

-*_ clen]v / sf/f]af/sf] k|ltj]bg /fVg' kg]{

Ohfhtkqk|fKt ;+:yfsf] n]vf ;DaGwL clen]v / k|ltj]bg k"0f{ Pj+ b'?:t x'g'kg]{ 5 . sd{rf/Ln] cgflws[t ?kdf Ohfhtkqk|fKt ;+:yfsf] n]vf clen]v / sfuhftdf JolQmut ?kdf yk36 ug{ kfOg] 5}g . o:tf] u/]df gLh sd{rf/L k|rlnt sfg'g adf]lhd ;hfosf] efuLbf/ x'g]5 .

-(_ uf]klgotf sfod /fVg' kg]{ -s_ sd{rf/Ln] k|rlnt sfg'g adf]lhd u|fxssf] ;"rgf / u|fxs;+u ePsf] sf/f]af/sf] uf]kgLotf

sfod /fVg' kg]{5 . lgh ;]jfaf6 lgj[Q eO;s]kl5 klg To:tf] sf/f]jf/sf] uf]klgotf -k|ltlnlk clwsf/, cGo kqfrf/, n]vf / u|fxs;Fu ePsf] cGo sf/f]af/sf] laj/0f_ cfˆgf] jf c? s;}sf] ljQLo :jfy{sf] nflu k|of]u ug{ kfOg] 5}g .

-v_ s'g} u|fxssf] Joj;flos jf ljQLo ;"rgf u|fxssf] lnlvt :jLs[lt lnP/ cGo JolQm jf ;+:yfnfO{ lbg ;lsg] 5 .

t/, k|rlnt sfg'gsf] clwgdf /xL a}+lsË sf/f]af/ ;DaGwL laj/0fx? t];|f] kIfnfO{ pknAw u/fpFbf uf]kgLotf eË ePsf] dflgg] 5}g .

-!)_ lgikIf / ;dfg Jojxf/ ug'{ kg]{

sd{rf/Lx?n] u|fxs;Fusf] ldqtf / ;DaGwaf6 k|efljt geO{ lgikIf Pj+ ;dfgtfsf] cfwf/df Jofj;flos sf/f]af/ ug'{ kg]{5 .

-!!_ lnlvt ?kdf hfgsf/L lbg' kg]{

Ohfhtkqk|fKt ;+:yfn] dfly n]lvP adf]lhdsf] sd{rf/Ln] cfr/0f ;DaGwL Joj:yf :jLsf/ u/]sf] tyf cfjZos b]v]df cfˆgf] cfGtl/s sfo{ k|0ffnLsf] nflu yk cfr/0f ;DaGwL Joj:yf tof/ u/L ;f]

114

:jLsf/ u/]sf] hfgsf/L o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefunfO{ lnlvt ?kdf hfgsf/L lbg' kg]{5 .

-!@_ cfr/0f ;DaGwL Joj:yf kfngf eP÷gePsf] hfgsf/L lbg' kg]{

sd{rf/Ln] o; lgb]{zgdf tf]lsPsf cfr/0fx? clgjfo{ ?kdf kfngf u/] gu/]sf] laj/0f cfly{s jif{ ;dfKt ePsf] kGw| lbgleq clgjfo{ ?kdf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 . s'g} sd{rf/Ln] pQm cfr/0fx?sf] kfngf gu/]df ;f] ;DjGwL laj/0f / gLhdfly ul/Psf] sf/jfxL af/]sf] hfgsf/L o; a}+ssf pk/f]Qm ljefudf t'?Gt k7fpg' kg]{5 .

-!#_ sd{rf/LnfO{ shf{ k|bfg ug]{ ;DaGwdf

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cfˆgf sd{rf/LnfO{ sd{rf/L ljlgodfjnLdf plNnlvt ;fk6L÷;'ljwfsf cltl/Qm cfˆg} jf cGo s'g} a}+s tyf ljQLo ;+:yfdf /flvPsf] d'2lt /l;b, ;'grfFbL tyf g]kfn ;/sf/÷g]kfn /fi6« a}+sn] hf/L u/]sf] C0fkq÷artkqsf] lwtf]df shf{ k|bfg ug{ ;Sg]5 .

%= cfGtl/s ;ldlt÷pk;ldlt ;DaGwL Joj:yf

-!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf !$ tyf bkmf !% df ePsf] Joj:yf cg';f/ ;+rfns ;ldltn] cfkm\gf] hjfkmb]xLdf b]xfo adf]lhd x'g] u/L ;ldlt÷pk;ldlt u7g u/L sfd, st{Jo / clwsf/ ;d]t tf]Sg' kg]{5M . -s_ a}+s tyf ljQLo ;+:yfn] cfˆgf] sfdsf/jfxLnfO{ k|efjsf/L ?kdf ;+rfng ug{ ;+rfns

;+of]hs jf ;b:o x'g] u/L b]xfosf ljifo;+u ;DalGwt ;ldlt jf pk–;ldlt dfq u7g ug{ ;Sg]5 . • n]vfk/LIf0f • hf]lvd Joj:yfkg • sd{rf/L Joj:yfkg tyf ;]jf ;'ljwf

-v_ v08 -s_ df h'g;'s} s'/f n]lvPsf] ePtf klg s'g} vf; k|of]hgsf] nflu ;do tf]sL u}/ sfo{sf/L ;+rfnssf] ;+of]hsTjdf pk–;ldlt u7g ug{ eg] jfwf k'u]sf] dfgLg] 5}g .

-u_ ;+rfns ;ldltsf cWoIf ;+rfns ;ldlt afx]s cGo s'g} klg cfGtl/s ;ldlt jf pk–;ldltdf ;dfj]z x'g kfpg] 5}g .

-3_ v08 -s_ adf]lhd u7g x'g] ;ldltdf cfjZostf cg';f/ cfdGq0f ul/g] ljz]if1 JolQm ;lxt slDtdf # b]lv a9Ldf % hgf;Dd ;b:o x'g ;Sg] 5g\ .

-ª_ ;DalGwt ;+:yfn] ;a} ;~rfnsx?sf] of]Uotf / cg'ej v'n]sf] Profile tof/ u/L ;f]sf] cfwf/df ;+rfnsx?nfO{ pko'Qm ;ldltdf /fVg] Joj:yf ug'{ kg]{ 5 .

-r_ pk/f]Qm adf]lhd tLg j6f ;ldlt sfod x'g] u/L o; a}+saf6 kl/kq hf/L x'g' eGbf cufl8 ljleGg ljlgodfjnLx?df ePsf] Joj:yf cg';f/ ;+rfnsx?n] k|ltlglwTj ug]{ u/L u7g ePsf ;ldltnfO{ Joj:yfkg cGt/ut u7g ug]{ Joj:yf ldnfpg' kg]{ 5 .

-5_ ;ldltsf ;b:ox?sf] a}7s eQf ;+rfns ;ldltsf ;b:on] kfpg] a}7s eQf eGbf a9L gx'g] u/L tf]Sg' kg]{] 5 .

-h_ k|d'v sfo{sf/L eGbf tNnf] txsf sd{rf/Lsf] kbk"lt{ ;DaGwL sfo{ ug{ gfoj sfo{sf/L k|d'vsf] ;+of]hsTjdf kbk"lt{ ;ldlt u7g u/L Joj:yfkgnfO{ clVtof/ k|Tofof]hg ug'{ kg]{ 5 .

-em_ Pp6f ;ldltdf ;+of]hs /x]sf] ;+rfns csf]{ ;ldltdf ;+of]hs x'g kfpg] 5}g . -`_ cfGtl/s n]vfk/LIf0f ljefusf k|d'v / sd{rf/Lx?sf] sfo{;Dkfbg d"NofÍg qmdzM

n]vfk/LIf0f ;ldltn] / n]vfk/LIf0f ljefusf k|d'vn] ug]{ u/fpg] Joj:yf ug'{ kg]{5 .

-@_ n]vfk/LIf0f ;ldlt ;DaGwL Joj:yf ;~rfns ;ldltn] u}/ sfo{sf/L ;~rfnssf] dftxtdf Pp6f n]vfk/LIf0f ;ldlt u7g ug'{ kg]{5 .

;f] ;ldltsf] ;b:o–;lrj cfGtl/s n]vfk/LIf0f ljefusf] k|d'v x'g] 5 . ;f] ;ldltn] ;+:yfsf] cfly{s cj:yfsf] ;dLIff, cfGtl/s lgoGq0f, n]vfk/LIf0f ;DaGwL sfo{qmd / n]vfk/LIf0fsf] kl/0ffd ;DaGwdf lj:t[t 5nkmn u/L Ohfhtkqk|fKt ;+:yfsf] Joj:yfkgnfO{ cfjZos lgb]{zg lbg]5 . Ohfhtkqk|fKt ;+:yfsf cfGtl/s / jfx\o n]vfk/LIfsx?n] ;f] ;ldltdf l;w} kx'Fr /fVg ;Sg]5g\ . lghx?n] k]z ug]{ k|ltj]bg / o; ;ldltsf] k|ltj]bg pk/ Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] lj:t[t 5nkmn ug'{ kg]{5 . Ohfhtkqk|fKt ;+:yfdf u7g x'g] n]vfk/LIf0f ;ldltdf

115

sfo{sf/L k|d'vnfO{ ;b:osf] ?kdf /fVg kfOg] 5}g t/ cfjZostf k/]sf] cj:yfdf cfdlGqt ;b:osf] ?kdf af]nfpg jfwf k'u]sf] dflgg] 5}g . ;ldltsf] k|d'v pQ/bfloTj -s_ k|rlnt sfg'g adf]lhd Ohfhtkqk|fKt ;+:yfsf] ;du| ljQLo cj:yf, cfGtl/s lgoGq0f,

n]vfk/LIf0f of]hgf / cfGtl/s n]vfk/LIf0fdf cf}++NofOPsf ljifox?df cfjlws ?kdf ;dLIff u/L ;f] ;DaGwdf ckgfpg' kg]{ sbd af/] Joj:yfkgnfO{ cfjZos lgb]{zg lbg] / ;f] ;DaGwL ;'emfj ;~rfns ;ldltdf k]z ug]{ .

-v_ afx\o n]vfk/LIfsn] k]z u/]sf] n]vfk/LIf0f k|ltj]bgdf cf}+NofOPsf a'Fbf÷s}lkmotx? pk/ ;dLIff u/L ;'wf/fTds sbd rfNg Joj:yfkgnfO{ lgb]{zg lbg] .

-u_ g]kfn /fi6« a}+saf6 lg/LIf0f tyf ;'kl/j]If0f u/L k|ltj]bgdf cf}NofOPsf a'Fbf÷s}lkmotx?sf] sfof{Gjog eP÷gePsf] ;DaGwdf ;dLIff ug]{ tyf tL ljifox?sf] clen]v u/L ;+rfns ;ldltnfO{ hfgsf/L u/fpg] .

-3_ Ohfhtkqk|fKt ;+:yfsf] jflif{s ljQLo ljj/0fnfO{ ;xL / oyfy{ agfpg Joj:yfkgnfO{ ;xof]u ug]{ .

-ª_ Ohfhtkqk|fKt ;+:yfsf] sf/f]jf/sf] x/–lx;fj ;xL / oyfy{ ePsf] ;DaGwdf ;~rfns ;ldltnfO{ ljZj:t t'Nofpg'sf] ;fy} ;Defljt bfloTj / shf{ juL{s/0f u/L ;f]sf] nflu /fVg' kg]{ Joj:yf ;DaGwdf lgoldt ?kdf ;dLIff ug]{ .

-r_ k|rlnt sfg'g tyf g]kfn /fi6« a}+saf6 hf/L ul/Psf lgodg Joj:yfx? kfngf u/]÷gu/]sf] ;DaGwdf ;ldltn] ;dLIff ug'{sf ;fy} ;f] ;DjGwL Aoxf]/f cfˆgf] k|ltj]bgdf pNn]v ug'{ kg]{ .

-5_ cfGtl/s n]vfk/LIf0f ;DaGwL lj:t[t sfo{ k|0ffnL tof/ u/L ;f]sf] cfwf/df cfGtl/s n]vfk/LIf0f u/fpg' kg]{ .

-h_ Ohfhtkqk|fKt ;+:yfsf] sfd sf/jfxLdf lgoldttf, ldtJolotf, cf}lrTotf, k|efjsfl/tf h:tf s'/fx? cjnDjg eP÷gePsf] jf/] ;dLIff u/L ;+rfns ;ldltnfO{ cfjZos ;'emfj lbg] .

-em_ Ohfhtkqk|fKt ;+:yfsf] q}dfl;s ljQLo ljj/0fsf] ;dLIff u/L ;+rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ .

-`_ sDkgL P]g, @)^# sf] bkmf !^% df pNn]v ePsf sfo{x? ug]{ .

-#_ ;+rfns ;ldltn] sd{rf/L Joj:yfkg / ;]jf ;'ljwf ;ldlt tyf hf]lvd Joj:yfkg ;ldltsf] sfo{ ljj/0f o;} lgb]{zgsf] qmdzM cg";'rL – ^=! / cg";'rL – ^=@ df plNnlvt sfo{ ljj/0fnfO{ cfwf/ dfgL tf]lslbg' kg]{5 .

^= cfˆgf ;~rfns, z]o/wgL, sd{rf/L Pj+ lgh;Fu ;DalGwt kmd{nfO{ shf{ k|bfg ug{ aGb]h ;DaGwL Joj:yf

-s_ b]xfosf cj:yfdf Ohfhtkqk|fKt ;+:yfsf ;~rfnsnfO{ shf{ ;fk6L÷u}/ sf]ifdf cfwfl/t ;'ljwf k|bfg ug{ aGb]h ul/Psf] 5 M– -!_ ;~rfns / lghsf] Psf3/ kl/jf/sf ;b:onfO{, -@_ ;~rfns jf lghsf] Psf3/ kl/jf/sf ;b:o Joj:yfks, ;fe]mbf/, Ph]G6 jf hdfgtstf{

ePsf] jf lghsf] k|ToIf ljQLo :jfy{ ePsf] JolQm, kmd{, sDkgL jf ;+:yfnfO{, -#_ ;~rfns jf lghsf Psf3/ kl/jf/sf ;b:on] bz k|ltzteGbf a9L z]o/ lnPsf] kmd{,

sDkgLnfO{ / ;+:yfnfO{, -$_ ;~rfns jf lghsf Psf3/ kl/jf/sf ;b:o hdfgt a;]sf] JolQm, kmd{ sDkgLnfO{ jf

;+:yfnfO{ .

-v_ b]xfosf cj:yfdf Ohfhtkqk|fKt ;+:yfsf ;+:yfks, z]o/wgL tyf sd{rf/LnfO{ shf{ tyf u}/sf]ifdf cfwfl/t ;'ljwf k|bfg ug{ aGb]h ul/Psf] 5 M– -!_ ;+:yfks jf ;+:yfks ;d"xsf z]o/wgL jf ljqmL ePsf] s'n z]o/sf] Ps k|ltzteGbf a9L

z]o/ lnPsf z]o/wgL tyf lghsf kl/jf/sf ;b:o / sd{rf/LnfO{, l6Kk0fLM -c_ ;+:yfks, Ps k|ltzt jf ;f]eGbf a9L z]o/ lnPsf JolQm÷kmd{÷sDkgL÷;+:yf, sfo{sf/L

k|d'v, axfnjfnf n]vfk/LIfs tyf clws[t:t/sf sd{rf/L jf To:tf JolQmsf] kl/jf/sf ;b:o jf ;+rfns dgf]lgt jf lgo'lQm ug]{ clwsf/ kfPsf kmd{, sDkgL jf ;+:yfnfO{ shf{ jf ;'ljwf k|bfg ug{ kfOg] 5}g .

-cf_ s'n hf/L k'+hLsf] Ps k|ltzt eGbf a9L z]o/ wf/0f u/]sf JolQm÷kmd{÷sDkgL÷;+:yf,

116

Ohfhtkqk|fKt ;+:yfsf ;+:yfks jf ;+:yfks ;d"xsf z]o/wgLnfO{ o; a}+saf6 o; ;DjGwL lgb]{zg hf/L x'g' cufj} shf{ tyf u}/ sf]ifdf cfwfl/t ;'ljwf k|bfg eO{/x]sf] 5 eg] To:tf shf{ tyf ;'ljwf ;fljss} e'QmfgL tflnsf cg';f/ jf @)^& cfiff9dWo] h'g ldlt cufl8 k5{ ;f]xL ldltleq clgjfo{ ?kn] km5\of}{6 ug'{ kg]{5 .

-O_ ljutdf s'n hf/L k'+hLsf] Ps k|ltzt eGbf sd z]o/ wf/0f u/]sf Ohfhtkqk|fKt ;+:yfsf ;+:yfks jf ;+:yfks ;d"xsf z]o/wgLnfO{ k|bfg ePsf] shf{ tyf u}/ sf]ifdf cfwfl/t ;'ljwfsf] lj:t[t ljj/0f jfli{fs ljQLo ljj/0fdf v'nfpg' kg]{5 .

-@_ laqmL ePsf] z]o/sf] Ps k|ltzteGbf a9L z]o/ lnPsf] z]o/wgL / Ohfhtkqk|fKt ;+:yfsf sd{rf/L ;fem]bf/ ePsf] jf hdfgt a;]sf] jf cGo lsl;dsf] ljQLo :jfy{ ePsf] JolQm, kmd{, sDkgL jf ;+:yfnfO{,

-#_ o; a}+sn] lgb]{zg lbPsf]df afx]s Ohfhtkqk|fKt ;+:yfsf z]o/wgL / sd{rf/Ln] bz k|ltzteGbf a9L z]o/ lnO{ dtflwsf/ lnPsf] kmd{, sDkgL jf ;+:yfnfO{,

-u_ Ohfhtkqk|fKt ;+:yfsf ;+:yfks, ;~rfns, sfo{sf/L k|d'v / lghsf] kl/jf/sf ;b:ox?sf] :jfldTjdf /x]sf] ;DklQsf] lwtf]df ;f]xL ;+:yfaf6 lwtf] /fvL shf{ k|jfx ug{ kfOg] 5}g .

t/, Ohfhtkqk|fKt ;+:yfsf] cfˆg} d'2lt lgIf]k /l;b / ;'g rfFbLsf] lwtf]df shf{ k|bfg ug{, zt k|ltzt gub dflh{gdf hdfgt hf/L ug{ tyf g]kfn ;/sf/ tyf g]kfn /fi6« a}+s C0fkqsf] lwtf]df shf{ k|bfg ug{ o; v08df ePsf] s'g} klg Joj:yfn] afwf k'¥ofpg] 5}g .

-3_ sfo{sf/L k|d'v / Ohfhtkqk|fKt ;+:yfsf sd{rf/Lx?nfO{ Ohfhtkqk|fKt ;+:yfsf] sd{rf/L ljlgodfjnL cg';f/ ;'ljwfo'Qm ;fk6L k|bfg ug{ of] lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .

pk/f]Qm Joj:yfsf cltl/Qm ;/sf/sf] 3f]lift p2]Zo k"/f ug{ :yfkgf ePsf ljsf;d"ns ;+:yf jf sDkgLnfO{ shf{ k|bfg ug{ o; a}+sn] 5'6 lbg ;Sg]5 .

-ª_ Ohfhtkqk|fKt ;+:yfn] cfkm\gf] ;+:yfsf] ;+:yfks÷;~rfns÷sd{rf/L tyf lghsf] Psf3/ kl/jf/sf] ;b:osf] r]s vl/b ug{ kfOg] 5}g .

&= cfrf/;+lxtf tyf ;'zf;g ;DaGwL Joj:yf != Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?sf] ;d]t ;'zf;g sfod ug]{ sfo{df e"ldsf /x]sf] x'Fbf

;'zf;g P]gsf] efjgf cg';f/ cf–cfkm\gf] ;+:yfdf cfrf/;+lxtf lgdf{0f u/L nfu" ug'{ kg]{5 . @= cf–cfˆgf] ;+:yfdf ;'zf;g OsfO u7g u/L ;'zf;gsf] l:yltaf/] dfl;s ?kdf cg'udg ub}{ hfg'

kg]{5 . #= o; a}+ssf] lg/LIf0f k|ltj]bgdf p7fOPsf laifox?nfO{ tbf?stfsf ;fy sfof{Gjog ug'{ kg]{5 .

*= :j3f]if0ff ;DaGwL Joj:yf -s_ Ohfhtkqk|fKt ;+:yfsf ;+rfnsx?n] cfkm\gf] af/]df o;};fy ;+nUg :j3f]if0ff -Self-Declaration_

u/]÷u/fPsf] ljj/0f -cg';"rL ^=#_ ;lxtsf] hfgsf/L tyf ;DalGwt ;+:yfn] cfkm\gf ;+rfnsx?sf] ;DaGwdf tof/ u/]sf] btf{÷nut lstfjsf] 9fFrf -cg';"rL ^=$_ ;lxtsf] ljj/0f o; a}+sdf k]z ug'{ kg]{5 .

-v_ a}+s tyf ljQLo ;+:yfn] cfˆgf] ;+:yfsf] ;+rfnsn] cfkm" jf cfˆgf] kl/jf/sf ;b:o tyf cfˆgf] jf kl/jf/sf] :jfldTjdf /x]sf] kmd{÷sDkgLsf] gfddf ljleGg a}+s tyf ljQLo ;+:yfx?af6 lnPsf] shf{ ;DaGwL :j3f]if0ff ljj/0f jflif{s ?kdf cfly{s jif{ ;dfKt ePsf] ldltn] #% lbgleq ;+rfns ;ldltdf k]z u/L cBfjlws u/L /fVg' kg]{5 .

(= Ohfhtkqk|fKt ;+:Yffx?n] cfˆgf] lgodfjnLdf tf]lsP adf]lhd ;+rfns ;ldltsf] cWoIf, ;+rfns, j}slNks ;+rfns a}7sdf pkl:yt eP afkt kfpg] a}7s eQf, ;+rfns sfo{sf/L eO{ sfo{ u/]df kfl/>lds ;d]t / 6]lnkmf]g, df]jfOn tyf kqklqsf vr{ Pj+ ;+:yfsf] sfddf :jb]z / ljb]zdf e|d0f ubf{ nfUg] vr{ h:tf cGo ;'ljwf afx]s u}/sfo{sf/L cWoIf tyf cGo ;+rfnsx?n] JolQmut kmfObf x'g] cfly{s / u}/ cfly{s s'g} klg k|s[ltsf ;'ljwf lng kfOg] 5}g . o;/L cfly{s / u}/ cfly{s ;'ljwf lnPsf] v08df a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf @$ sf] pkbkmf -!_ sf] Joj:yf pNn+3g u/]sf] dflgg]5 . o;/L lnPsf] cfly{s tyf u}/ cfly{s ;'ljwf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf @! sf] pkbkmf -@_ adf]lhd s;"/ u/]sf] dfgL c;'npk/ ul/g]5 .

!)= Ohfhtkqk|fKt ug]{ qmddf /x]sf a}+s tyf ljQLo ;+:yfsf k|:tfljt ;+rfns÷jf k|jGw ;+rfnsx?n] ljQLo sf/f]jf/ ug]{ Ohfhtkqk|fKt gu/];Dd s'g} klg k|sf/sf] kfl/>lds, eQf tyf cGo cfly{s ;'ljwfx? lng kfOg] 5}g . k|:tfljt ;+:yfdf sfo{/t sd{rf/Lx?n] k|:tfljt ;+rfns ;ldltn] lg0f{o u/]

117

adf]lhdsf] kfl/>lds lng eg] afwfkg]{ 5}g . ljQLo sf/f]af/sf] Ohfhtkqk|fKt u/L ;s]sf t/ ;j{;fwf/0fdf ;fj{hlgs z]o/ lgisfzg gu/]sf ;+:yfsf ;+rfns, k|jGw ;+rfns tyf k|d'v sfo{sf/L clws[t nufotsf clwsf/Lx?n] k|fKt ug]{ kfl/>lds, eQf tyf cGo cfly{s ;'ljwfx? pQm ;+:yfsf] ;j{;fwf/0f z]o/wgLsf] k|ltlglwTj ePsf] k|yd ;fwf/0f;ef ;DkGg geP;Dd a[l4 ug{ kfO{g] 5}g .

!!= o; a}+sn] k|sflzt ug]{ u/]sf] Joj;flos ljz]if1 tyf n]vfk/LIfssf] ;"rLdf /x]sf JolQm tyf lgh ;xefuL x'g] jf ePsf] ;fem]bf/L kmd{, sDkgL tyf ;+:yfx? ;d]tnfO{ ljkIfL agfO{ clVtof/ k|fKt lgsfon] d'2f bfo/ u/]df :jtM o; a}+sn] k|sflzt ug]{ ;"rLaf6 x6fOg] 5 . ;kmfO{ kfPsf] v08df cflwsfl/s kq k|fKt eP kl5 :jtM ;"rLdf ;dfj]z ul/g] 5 . t/, d'2f bfo/ x'g'eGbf cufl8 a}+s tyf ljQLo ;+:yfx?sf] ;fwf/0f;efaf6 n]vfk/LIfs lgo'lQm ePsf] xsdf eg] sfd ;DkGg ug{ o; Joj:yfn] s'g} jfwf kg]{ 5}g .

!@= Ohfhtkqk|fKt ;+:yfsf ;+rfns, k|d'v sfo{sf/L clws[t jf Joj:yfkg txsf] kbflwsf/Ln] lzIff shf{, xfo/ kr]{h shf{, 3/ shf{ jf 3/fo;L k|of]hgsf ;fdu|L shf{ afx]s lghx?sf] JolQmut gfddf cGo s'g} lsl;dsf shf{ lng kfpg] 5}gg\ . t/ ;/sf/L C0fkqsf] lwtf]df jf Credit Card cGtu{t shf{ lng o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .

!#= a}+s tyf ljQLo ;+:yfsf] Ps k|ltzt jf ;f] eGbf a9L z]o/ wf/0f u/]sf z]o/wgL jf lghsf] JolQmut jf ;fem]bf/L kmd{n] ;DalGwt a}+s tyf ljQLo ;+:yfsf] C0fL kmd{÷sDkgL÷;+:yfsf] n]vfk/LIf0f ug{ kfO{g] 5}g .

!$= vf/]hL / arfp

-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M– PsLs[t lgb]{zg, @)^( sf] ;+:yfut ;'zf;g ;DaGwL Joj:yf O=k|f=lgb]{zg g+= ^÷)^( adf]lhdsf]

lgb]{zg tyf ;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? .


118

cg";'rL–^=! sd{rf/L Joj:yfkg / ;]jf ;'ljwf ;ldlt ;DaGwL Joj:yf

u7g Joj:yf ;~rfns ;ldltn] Ps hgf u}/ sfo{sf/L ;~rfnssf] ;+of]hsTjdf Pp6f æsd{rf/L Joj:yfkg / ;]jf ;'ljwf ;ldltÆ u7g ug{ ;Sg]5 . ;ldltsf] ;b:ox? dWo] n]vf ;DaGwL ljefusf ljefuLo k|d'v ;b:o, hgzlQm Joj:yfkg ljefusf ljefuLo k|d'v ;b:o ;lrj x'g]5g\ . ;ldltsf] sfd st{Jo / pQ/bfloTj -s_ Ohfhtkqk|fKt ;+:yfsf] ækfl/>lds lgwf{/0f gLltÆ th'{df ug{ ;+rfns ;ldltnfO{ cfjZos ;xof]u ug]{ . -v_ ;ldltn] ;do ;dodf ;Dk"0f{ sd{rf/Lx?sf] kfl/>lds ;+/rgfsf] cWoog tyf ljZn]if0f ug]{ / ahf/sf]

kfl/>lds ;+/rgfdf cfPsf] kl/jt{gn] Ohfhtkqk|fKt ;+:yfdf kfg]{ k|efjsf ;DaGwdf lgoldt ?kn] cWoog u/L ;+rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ .

-u_ Ohfhtkqk|fKt ;+:yfsf] ækfl/>lds lgwf{/0f gLltÆ adf]lhd k|rlnt sfg'g tyf gLlt lgb]{zgdf plNnlvt Joj:yfx?sf] kfngf x'g] u/L k|d'v sfo{sf/L clws[t nufot ;Dk"0f{ sd{rf/Lx?sf] kfl/>lds j[l4 ug'{ kg]{ b]lvPdf ;f]sf] cfwf/x? ;lxt ;+rfns ;ldltdf l;kmfl/z ug]{ .

-3_ Ohfhtkqk|fKt ;+:yfsf sd{rf/Lx?n] ;Dkfbg ug'{ kg]{ sfo{ ljj/0f, nIo / k|ult d"Nof+sgsf kl/;"rsx? ;d]t ljsf; u/L ;f] adf]lhd lghx?sf] sfo{;Dkfbg d"Nof+sg k|0ffnLsf] k'g/fjnf]sg ug]{ .

-ª_ hgzlQm Joj:Yffkg ;DaGwL sfo{x? egf{, 5gf}6, lgo'lQm, kb:yfkgf, ;?jf, a9'jf, j[lt ljsf;, sfo{;Dkfbg d"Nof+sg, k'/:sf/ tyf ;hfo / >d ;DaGw ;DaGwL of]hgf, gLlt tyf dfkb08x? tof/ u/L ;+rfns ;ldlt ;dIf k]z ug]{ .

-r_ sd{rf/L gLlt tyf sfo{/t sd{rf/L ;+/rgfsf] ;dLIff ug]{ / Succession Planning tof/ u/L :jLs[ltsf nflu ;+rfns ;ldlt ;dIf l;kmfl/z ug]{ .

119

cg";'rL–^=@ hf]lvd Joj:yfkg ;ldlt ;DaGwL Joj:yf

u7g Joj:yf

;~rfns ;ldltn] Ps hgf u}/ sfo{sf/L ;~rfnssf] ;+of]hsTjdf Pp6f hf]lvd Joj:yfkg ;ldlt u7g ug'{ kg]{5 . ;ldltsf] ;b:ox? dWo] ;Grfng -ck/];g_ ljefusf ljefuLo k|d'v ;b:o / shf{ ljefusf ljefuLo k|d'v jf hf]lvd Joj:yfkg ;DaGwL sfo{ ug]{ cnUu} OsfO{ ePdf ;f]sf] k|d'v ;b:o ;lrj x'g]5 . n]vfk/LIf0f ;ldltsf ;+of]hs hf]lvd Joj:yfkg ;ldltsf] kb]g ;b:o x'g]5 . ;ldltsf] a}7s tLg dlxgfdf slDtdf Ps k6s a:g' kg]{5 . ;ldltsf] sfd st{Jo / pQ/bfloTj

-s_ ljBdfg hf]lvd klxrfg tyf Joj:yfkg k|0ffnLsf] kof{Kttf / pko'Qmtf ;DaGwdf ;+rfns ;ldltnfO{ hfgsf/L u/fpg] / pko'Qm k|0ffnLsf] ljsf;sf nflu ;'emfj lbg] .

-v_ Joj;flos ultljlwdf lglxt hf]lvdsf] :t/, hf]lvd axg Ifdtf, hf]lvd Joj:yfkgsf] nflu ljsf; u/]sf] /0fgLlt, gLltut Joj:yf / dfu{bz{gsf] lgoldt k'g/fjnf]sg u/L ;f]sf] kof{Kttfsf ;DaGwdf ;+rfns ;ldltdf ;'emfj k]z ug]{ .

-u_ Joj:yfkgaf6 lgoldt ?kdf hf]lvd Joj:yfkg k|ltj]bg lnO{ hf]lvdsf] cf+sng, d"Nof+sg, lgoGq0f tyf cg'udg s] s;/L eO/x]sf] 5 ;f] ;DaGwdf 5nkmn ug]{ / ;+rfns ;ldltdf cfjZos ;'emfj k]z ug]{ .

-3_ hf]lvd ;DklQ cg';f/ k'+hLsf] kof{Kttf, cfGtl/s k'+hL ljZn]if0f k4lt -ICAAP_, Joj;flos /0fgLlt cg'?k gLltut Joj:Yffsf] kof{Kttf, ;+:yfn] lng ;Sg] clwstd hf]lvd ;DaGwdf lgoldt ?kdf 5nkmn tyf ljZn]if0f u/L ;+rfns ;ldltnfO{ cfjZos /fo, ;'emfj lbg] .

-ª_ hf]lvd Joj:yfkgsf nflu g]kfn /fi6« a}+saf6 hf/L ul/Psf lgb]{zg÷dfu{lgb]{zg, ;+:yfn] lgwf{/0f u/]sf cfGtl/s ;Ldf, pko'Qm k|rng cg'?k cfjZos gLlt Pj\d ;+/rgf ljsf; ug{sf nflu ;+rfns ;ldltnfO{ ;'emfj lbg] .

-r_ æsÆ ju{sf] a}+s / /fli6«o:t/sf] ævÆ ju{sf] ljsf; a}+sn] lgoldt ?kdf bjfj k/LIf0f -:6]«; 6]li6Ë_ u/L ;f]sf] kl/0ffd dfly 5nkmn u/L o;sf cfwf/df eljiodf ckgfpg'kg]{ cfjZos gLlt lgdf{0f jf lg0f{o k|lqmofsf nflu ;+rfns ;ldltdf ;'emfj k]z ug]{ .

-5_ ;+rfns ;ldltaf6 ePsf] clVtof/ k|Tofof]hgsf] ;Ldf tyf cf}lrTotf ljZn]if0f u/L ;+rfns ;ldltdf cfjZos ;'emfj ;lxtsf] k|ltj]bg k]z ug]{ .

-h_ Ohfhtkqk|fKt ;+:yfsf] ;DklQ ;+/rgf, tL ;DklQx? kl/rfngsf] cj:yf, To;af6 k|fKt ug{ ;lsg] cfo, ;DklQx?sf] u'0f:t/df x'g] j[l4÷¥xf; / ;DklQ bfloTj ;ldlt -ALCO_ af6 ePsf sfo{x?sf] ;DaGwdf q}dfl;s ?kdf ljZn]if0f÷;ldIff u/L ;Grfns ;ldltdf k|ltj]bg k]z ug]{ .

-em_ cy{tGqsf] s'g} If]qdf pTkGg x'g] ;d:of jf kl/jt{gn] ;+:yfsf] ljQLo cj:yfdf kfg{ ;Sg] c;/sf] ;DaGwdf cWoog u/L ;f]sf] lg/fs/0fsf] nflu s] s:tf] gLlt cjnDag ug'{ kg]{ xf] cfjZos ;'emfj ;lxt ;+rfns ;ldltdf k|ltj]bg k]z ug]{ .

120

cg';"rL – ^=#

>L ;~rfns ;ldlt, ldlt M @)^=====÷====÷====== ===================a}s÷ljQLo ;+:yf lnld6]8, =====================================.

laifo M hfgsf/L u/fPsf] af/] .

pk/f]Qm ;DaGwdf d ========================================================n] o; a}+s÷ljQLo ;+:yfsf] ;~rfnssf] kbdf ldlt @)^===÷====÷=====af6 jxfn u/]sf]n] a}s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf @@ jdf]lhd b]xfosf ljifox?sf] af/]df hfgsf/L u/fPsf] 5' . -!_ o; a}+s÷ljQLo ;+:yf;+u d jf d]/f] kl/jf/sf] s'g} ;b:on] s'g} lsl;dsf] s/f/ u/]sf] jf ug{ nfu]sf] 5}g . -@_ a}s÷ljQLo ;+:yfsf] sfo{sf/L k|d'v, k|jGw ;+rfns jf sDkgL ;lrj, n]vfk/LIfs tyf dxfk|aGwssf] lgo'lQmsf]

;DaGwdf d]/f] s'g} k|sf/sf] :jfy{ jf ;/f]sf/ 5}g . -#_ d / d]/f] kl/jf/sf] s'g} ;b:on] o; a+}s÷ljQLo ;+:yfsf] z]o/ ;+Vof===================lnPsf]] 5'÷5f}+, ;f] afx]s a}+ssf]

cGo z]o/ jf l8aGr/ lnPsf] 5}g . -$_ d o; afx]s g]kfn /fi6« a}saf6 :jLs[t k|fKt s'g} a}+s tyf ljQLo ;+:yfsf] ;+rfns 5}g . -%_ d]/f] kl/jf/sf] s'g} klg ;b:on] o; a}s÷ljQLo ;+:yfsf] kbflwsf/L÷sd{rf/Lsf] x}l;otn] sfd u/]sf 5g\÷5}gg\ . -/x]sf] eP v'nfpg] =========================================================================_ -^_ a+}s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf !*-ª_ adf]lhd d o; afx]s cGo s'g} klg k|sf/sf] lgIf]k

;DaGwL Aoj;fo ;+rfng ug]{ ;+:yfsf] -k|rlnt sfg'g adf]lhd jrt tyf C0fsf] sf/f]af/ ug]{ ;xsf/L ;+:yf ;d]tsf]_ ;+rfns, sd{rf/L jf axfnjfnf n]vfk/LIfs jf ;Nnfxfsf/sf] kbdf /x]sf] 5}g . ;fy}, o; ;+:yfsf] ;+rfns /x];Dd d cGo s'g} k|sf/sf] jrt tyf C0f ;DaGwL sf/f]af/ ug]{ ;+:yfsf] ;+rfns x'g] 5}g .

-&_ o; a}+s÷ljQLo ;+:yfsf] ;+:yfks z]o/ lwtf] /fvL shf{ lnPsf] 5÷5}g . olb 5 eg] ;f]sf] ljj/0f v'nfpg' kg]{ 5 . -*_ dfly 3f]if0ff ul/Psf÷k]z ul/Psf laj/0fx? l7s ;f+rf] xf], em'¶f 7xl/Pdf sfg'g adf]lhd ;x'Fnf a'emfpFnf . ;+rfnssf] b:tvtM gfd y/ afa'sf] gfdM afh]sf]÷kltsf] gfdM 7]ufgfM gful/stf lnPsf] lhNnf / gful/stf g+=

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

121

cg';"rL – ^=$ ==================a}+s÷ljQLo ;+:yf lnld6]8

;+rfnsx?sf] btf{÷nut lstfj

tof/ ug]{M k|dfl0ft ug]{M

s|=;+= ;+rfnssf] gfd afa'sf] gfdafh]sf]÷kltsf]

gfd k]zf,

Joj;fo ;+rfns lgo'Qm ePsf] ldlt

;+rfnsaf6 x6]sf] ldlt

122



O=k|f=lgb]{zg g+= &÷)&)

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

o; a}+sn] æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] lg/LIf0f tyf ;'kl/j]If0fsf] qmddf lbOPsf] lgb]{zgx?nfO{ b]xfo adf]lhd nfu" ug{÷u/fpg g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

!= lg/LIf0f k|ltj]bg pk/sf] k|lts[of

lg/LIf0f k|ltj]bg pk/sf] k|lts[of :ynut lg/LIf0f k|ltj]bg k|fKt ePsf] ldltn] a9Ldf tL; lbgleq Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] pQm k|ltj]bgdf plNnlvt s}lkmotx?sf] ;'wf/ tyf lbPsf lgb]{zgx?sf] kfngf u/L ;f] lg/LIf0f k|ltj]bgdf p7fOPsf a'Fbfx?sf] ;'wf/sf] l:ylt ;lxtsf] k|ltlqmof o; a}+ssf] ;DjlGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 . tf]lsPsf] ;doleq cfjZos ;'wf/ u/L k|ltlqmof k7fpg g;Sg] cj:Yff ePdf Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] :jLs[lt lnO{ k|fKt ePsf] cjlwleq pQm k|ltj]bg o; a}+sdf k]z ug'{ kg]{5 .

@= shf{ gf]S;fgL] Joj:yf

lg/LIf0f k|ltj]bg dfk{mt yk shf{ gf]S;fgL Joj:yf ug]{ lgb]{zg k|fKt ePdf rfn' q}dfl;s lx;fjdf yk shf{ gf]S;fgL Joj:yf u/L ;f]sf] hfgsf/L o; a}+sdf lbg' kg]{5 .

#= Loan Portfolio ;'wf/ of]hgf

lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] tL; lbgleq ;+:yfn] tLg dlxgfn] efsf gf3]sf æsÆ ju{sf Ohfhtkqk|fKt ;+:yfsf] xsdf Ps s/f]8 ?k}ofF jf ;f]eGbf dflysf / cGo ju{sf Ohfhtkqk|fKt ;+:yfsf] xsdf krf; nfv ?k}ofF jf ;f] eGbf dflysf ;a} shf{x?sf] l:ylt ;'wfg]{ of]hgf agfO{ o; a}+ssf ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 . ;f] cjlwleq o; a}+saf6 lg/LIf0f eO{ yk lgb]{zg k|fKt ePdf juL{s[t shf{x?sf] /sd / juL{s/0fdf cfPsf] kl/jt{g ;dfj]z ePsf] ;+zf]lwt of]hgf lt; lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .

$= k"FhLsf]ifsf] kof{Kttf

lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] a9Ldf k}+lt; lbgleq Ohfhtkqk|fKt ;+:yfn] kof{Kt k"FhLsf]if sfod /fVgsf] nflu cGo s'/fx?sf] cltl/Qm b]xfosf ljifox? ;d]t ;dfj]z ePsf] lnlvt k"FhL of]hgf o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 M–

-s_ kof{Kt k"FhLsf]if sfod ug{sf nflu xfn / eljiodf cfjZos kg]{ k"FhLsf] laj/0f,

-v_ juL{s[t tyf k'gMjuL{s[t ;DklQsf] laj/0f,

-u_ ;l~rt gfkmfsf] cg'dflgt /sd

-3_ o; ;DaGwL lgb]{zgdf Joj:yf eP cg';f/ eljiodf cfjZos kg]{ k"FhL k"/f ug{ Joj:yf ul/Psf] cltl/Qm ;|f]t / ;do tflnsf .

%= ;DklQ÷bfloTj Joj:yfkg

lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] lt; lbgleq Ohfhtkqk|fKt ;+:yfn] kof{Kt t/ntf sfod /fVg cfkm\gf] ;DklQ÷bfloTj Joj:yfkg gLlt tyf sfo{ljlwdf cfjZostf cg';f/ ;+zf]wg u/L b]xfosf ljifox? o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 . pQm ;+zf]wgdf cGo ljifox?sf] cltl/Qm b]xfosf s'/fx?df Wofg k'¥ofpg' kg]{5 M–

-s_ C0f lnOPsf] /sd (Borrowed Funds) sf] nfut tyf pkof]u,

-v_ e}kl/ cfpg] cfjZostf k"/f ug{ rflxg] t/n ;DklQsf] kl/df0f,

-u_ lgIf]ksf] ;Defljt ptf/–r9fjsf] nflu kof{Kt t/ntfsf] Joj:yf ug{ cNksfnLg ljQLo ;|f]tsf] Joj:yf,

123

-3_ shf{sf] kl/df0f / jf;nft aflx/sf sf/f]af/x?df nufgL ug{ cfjZos /sd / nufgLsf] ;|f]t aLrsf] tfnd]n

-ª_ Ohfhtkqk|fKt ;+:yfsf]] Joj:yfkgaf6 ;~rfns ;ldlt ;dIf lgoldt ?kdf ;DklQ÷bfloTj ;DaGwL k|ltj]bg k]z ug]{ Joj:yf .

^= cfGtl/s n]vfk/LIf0f tyf lgoGq0f

Ohfhtkqk|fKt ;+:yfn] ljBdfg gLlt, lgod tyf sfg'gL k|fjwfgsf] bfo/fleq sfo{ ;Dkfbg u/L cfGtl/s lgoGq0f k|0ffnLdf k|efjsf/Ltf Nofpg ;lsg] u/L sfo{ljlwsf] ljsf; ug'{ kg]{5 . pQm sfo{ljlw cGtu{t slDtdf b]xfosf ljifox? ;dfj]z ePsf] x'g' kg]{5 M–

-s_ ;+:yfsf]] oyfy{ cj:yfsf] lrq0f ug]{ tyf ;DklQ ;'/lIft x'g] u/L Ohfhtkqk|fKt ;+:yfsf]]] Joj:yfkg tyf n]vf lgoGq0f k|0ffnLsf] ;dLIff ;DaGwL sfo{ljlw .

-v_ tYofÍsf] ljZj;lgotf hfFr ug]{ sfo{ljlw .

-u_ shf{ k|jfx, sf]if ;+rfng (Treasury Operation), ljb]zL ljlgdo Joj:yfkg, t/ntf Joj:yfkg, k"FhLsf]ifsf] kof{Kttf, sd{rf/L, Joj:yfkg ;"rgf k|0ffnLsf ;fy} a}+lsË lgod sfg'gx?sf] kfngf ;DaGwL Jojxf/ hfFra'em ug]{ sfo{ljlw .

-3_ ;DklQsf] u'0f:t/ ;dLIff sfo{ljlw .

-ª_ ljQLo hf]lvd Joj:yfkg -t/ntf, ;DklQ÷bfloTj, ljb]zL d'b|f Joj:yfkg_ sf] ;dLIff ;DaGwL sfo{ljlw

&= of]hgf, gLlt tyf sfo{ljlwx?sf] sfof{Gjog

a'Fbf g+= # b]lv ^ ;Dd pNn]v eP adf]lhd lg/LIf0f k|ltj]bgn] dfu u/]sf] of]hgf, gLlt tyf sfo{ljlwx? ;dLIffsf] nflu o; a}+ssf] ;DjlGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .

*= k|ult laj/0fsf] cg'udg

o; a}+saf6 a}+s tyf ljQLo ;+:yfsf] sf/f]jf/ / k|ult ljj/0f ;DjGwdf lg/Gt/ ?kdf cg'udg ul/g] 5 . o; a}+sn]] ;DjlGwt Ohfhtkqk|fKt ;+:yfsf] k|To]s tLg dlxgfdf lqmofsnfk, of]hgf, gLlt tyf o; a}+sn] lbPsf] lgb]{zg sfof{Gjogsf] cg'udg u/L lbPsf] ;'emfj ;DalGwt ;+:yfn] sfof{Gjog ug'{ u/fpg' kg]{5 . ;fy} o; a}+sn] lgb]{zg lbPsf] cj:Yffdf q}dfl;s k|ult ljj/0f / lgb]{zgsf] sfof{Gjog l:yltsf] k|ltj]bg ;d]t tf]lsPsf] cjlwleq pknAw u/fpg' kg]{5 .

(= vf/]hL / arfp

-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–

PsLs[t lgb]{zg, @)^( sf] Ohfhtkqk|fKt ;+:yfsf] lg/LIf0f tyf ;'kl/j]If0fsf] qmddf lbOPsf lgb]{zgx? nfu" ug]{ sfo{ tflnsf ;DaGwL Joj:yf O=k|f=lgb]{zg g+= &÷)^( adf]lhdsf] lgb]{zg tyf ;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? .


124


a}+s tyf ljQLo ;+:yf lgodg ljefu O=k|f= lgb]{zg g+= *÷)&)

ljifo : nufgL ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] ljQLo ;|f]tsf] nufgLsf ;DjGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

!= nufgL gLlt tyf sfo{ljlw :jLs[t u/fP/ dfq nfu" ug'{ kg]{ Ohfhtkqk|fKt ;+:yfn] ;/sf/L ;'/If0fkq, g]kfn /fi6« a}+s C0fkq tyf ;+ul7t ;+:Yffx?sf] z]o/ tyf

l8a]~r/df nufgL ug]{ gLlt tyf sfo{ljlw ;~rfns ;ldltaf6 :jLs[t u/fP/ dfq nfu" ug'{ kg]{5 . @= ;/sf/L ;'/If0fkq / g]kfn /fi6« a}+s C0fkqdf nufgL ;DjGwL Joj:yf Ohfhtkqk|fKt ;+:yfnfO{ ;/sf/L ;'/If0fkq / g]kfn /fi6« a}+s C0fkqdf nufgL ug{ s'g} aGb]h nufOPsf]

5}g . #= ;+ul7t ;+:yfsf] z]o/ tyf l8a]~r/df tyf cGo nufgL ;DjGwL Joj:yf

-!_ Ohfhtkqk|fKt ;+:yfn] ;j{;fwf/0fdf z]o/ ljqmL u/L g]kfn lwtf]kq ljlgdo ahf/df ;"rLs[t eO;s]sf] ;+ul7t ;+:yfsf] z]o/ tyf l8a]~r/df dfq nufgL ug{' kg]{5 .

t/, Ohfhtkqk|fKt ;+:yfn] lwtf]kq ljlgdo ahf/df ;"rLs[t eO{g;s]sf] s'g} ;+ul7t ;+:yfsf] z]o/ tyf l8a]~r/df nufgL] u/]df nufgL u/]sf] ldltn] Ps jif{leq pQm z]o/ tyf l8a]~r/ ;"rLs[t gePsf] v08df nufgL eP a/fa/sf] /sd nufgL ;dfof]hg sf]if v8f u/L ;f] sf]ifdf hDdf ug'{ kg]{5 . To:tf] sf]ifdf /x]sf] /sd pQm z]o/ tyf l8a]~r/ ;"rLs[t geP;Dd cGo pkof]u ug{ kfOg] 5}g .

gofF v'n]sf ;+ul7t ;+:yfdf u/]sf]] nufgLsf] xsdf To:tf] sDkgL ;+rfngdf cfPsf] ldltn] @ jif{leq jf nufgL u/]sf] @ jif{ leqdf pQm z]o/ ;"rLs[t gePsf] v08df nufgL eP a/fa/sf] ;Dk"0f{ /sd nufgL ;dfof]hg sf]ifdf hDdf ug'{ kg]{5 .

t/, u|fdL0f ljsf; a}+s, ?/n dfOqmf]kmfOgfG; 8]enkd]06 ;]G6/ -RMDC_, shf{ ;"rgf s]Gb| ln=, Nepal Clearing House Ltd. / National Banking Training Institute sf] z]o/df nufgL ubf{ dfly pNn]v eP cg';f/sf] nufgL ;dfof]hg sf]if v8f ug'{ kg]{ ljBdfg Joj:yfdf 5'6 k|bfg ul/Psf] 5 .

-@_ ævÆ ju{sf] Ohfhhtkqk|fKt ;+:yfx?n] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf $& sf] pkbkmf -@_ sf] v08 -z_ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?n] ;f]xL P]gsf] ;f]xL bkmfsf] pkbkmf -#_ sf] v08 -k_ adf]lhd hUuf ljsf;, cfjf;Lo k|of]hgsf] nflu hUuf vl/b tyf 3/ lgdf{0f h:tf kl/of]hgf ;+rfng ug]{ / To:tf 3/hUufsf] laqmL ljt/0f tyf Joj:yfkg ug]{ u/fpg] ;DaGwL sfo{ ubf{ ;DalGwt Ohfhtkqk|fKt ;+:yfn] l7s cl3Nnf] dlxgf sfod k|fylds k"FhLsf] @% k|ltzt eGbf a9L nufgL ug{ kfOg] 5}g .

-#_ pk a'Fbf -@_ df pNn]lvt afx]ssf cGo Ohfhtkqk|fKt ;+:yfn] cfjf; ejg lgdf{0f tyf hUuf ljsf; (Housing and Land Development) kl/of]hgfdf nufgL ubf{ l7s cl3Nnf] dlxgf sfod k|fylds k"FhLsf]]] bz k|ltztdf ga9\g] u/L nufgL ug{ kfpg] 5 . t/ ;f] ;LdfeGbf a9L nufgL u/]sf] kfOPdf a9L nufgL ePsf] /sd j/fj/ k"FhLsf]if u0fgf ubf{ k|fylds k"‘hLaf6 36fO{ k"FhLsf]if sfod ul/g] 5 . o:tf] nufgL ubf{ klAns ln= sDkgLsf] ?kdf ;+:yfkgf ePsf cfjf; ejg lgdf{0f tyf hUuf ljsf; sDkgLdf dfq ug'{ kg]{5 .

-$_ Ohfhtkqk|fKt ;+:yfn] s'g} Ps ;+ul7t ;+:yfsf] z]o/, l8a]~r/ jf s'g} ;fd'lxs nufgL sf]ifdf nufgL ubf{ l7s cl3Nnf] qodf;df sfod k|fylds k"FhLsf]]] bz k|ltztdf ga9\g] u/L / ;j} ;+ul7t ;+:yfx?sf] z]o/, l8a]~r/ jf ;fd'lxs nufgL sf]ifdf a9Ldf cfkm\gf] k|fylds k"FhLsf]]]] lt; k|ltztdf ga9\g] u/L nufgL ug'{ kg]{5 . To;}u/L Ohfhtkqk|fKt ;+:yfn] ;+ul7t ;+:yfx?sf] z]o/ tyf l8a]~r/df nufgL ubf{ nufgL x'g] ;+:yfsf] r'Qmf k"FhLsf] !) k|ltzt;Dd tyf æ3Æ ju{sf] ljQLo ;+:yfdf u/]sf] nufgLsf] xsdf pQm ;+:yfsf] r'Qmf k"FhLsf] @% k|ltzt;Dd dfq nufgL ug'{

125

kg]{5 . nufgL ubf{sf] cj:yfdf tf]lsPsf] ;LdfeGbf a9L nufgL u/]sf] kfOPdf o;/L a9L nufgL ePsf] /sd j/fj/ k"FhLsf]if u0fgf ubf{ k|fylds k"FhLaf6 36fO{ k"FhLsf]if sfod ul/g]5 .

-%_ Ohfhtkqk|fKt ;+:yfn] cfkm\gf] ljQLo :jfy{ ePsf] sDkgLsf] xsdf cfkm\gf] k|fylds k"FhLsf] lj; k|ltzt;Dd nufgL ug{ ;Sg]5 . ljQLo :jfy{ ePsf] ;+ul7t ;+:yfx?sf] z]o/ tyf l8j]~r/df u/]sf] s'n nufgL /sdnfO{ k"FhLsf]if u0fgf ubf{ k|fylds k"FhLaf6 36fO{ k"FhLsf]if sfod ug'{ kg]{5 .

t/ k|rlnt sfg'gL Joj:yf adf]lhd ;fd'lxs nufgL sf]ifdf sf]if k|j4{ssf] tkm{af6 clgjfo{ ?kdf ljh k"FhL jfkt nufgL ug'{ kg]{ /sd k|fylds k"FhLaf6 36fpg clgjfo{ x'g] 5}g .

-^_ d'Vo sDkgLsf] ;+rfns ;ldlt jf ;+rfns ;ldltsf cWoIf÷;b:o ;xfos sDkgLsf] ;+rfns ;ldlt jf ;+rfns ;ldltsf] cWoIf÷;b:osf] ?kdf /xg kfpg] 5}gg\ . of] lgb]{zg hf/L -ldlt @)^&.@.!)_ x'g'k"j{ Ohfhtkqk|fKt ;+:yfsf ;+rfns ;xfos sDkgLsf] klg ;+rfns /x]sfsf] xsdf d'Vo sDkgLsf] cf;Gg klxnf] ;fwf/0f;ef jf of] kl/kq hf/L ePsf] ldltn] Ps jif{leqdWo] h'g klxn] x'G5, ;f] cjlwleqdf xl6;Sg' kg]{5 .

-&_ a}+s tyf ljQLo ;+:yfn] hnljB't kl/of]hgf, ljB't k|;f/0f nfOg / s]jnsf/ lgdf{0f kl/of]hgf ;+rfng ug{ :yflkt klAns lnld6]8 sDkgLsf] z]o/df nufgL u/]sf] /sd lwtf]kq ljlgdo ahf/df ;"rLs[t eOg;s]sf To:tf kl/of]hgfx?df nufgL u/]sf] /x]5 eg] To:tf] nufgL u/]sf] ldltn] tLg jif{leq pQm z]o/ tyf l8a]~r/ ;"rLs[t gePsf] v08df nufgL eP a/fa/sf] ;Dk"0f{ /sd nufgL ;dfof]hg sf]if v8f u/L ;f] sf]ifdf hDdf ug'{ kg]{5 . To:tf] sf]ifdf /x]sf] /sd pQm z]o/ tyf l8a]~r/ ;"rLs[t geP;Dd cGo s'g} klg k|of]hgsf] nflu pkof]u ug{ kfOg] 5}g .

$= z]o/ tyf l8j]~r/ k|Tofe"lt ;DjGwL Joj:yf -!_ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfnfO{ ;+ul7t ;+:yfsf] z]o/ tyf l8j]Gr/ k|Tofe"lt ug{ s'g} ;Ldf

nufOPsf] 5}g . ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfsf] xsdf b]xfo jdf]lhd ;Ldf;Dd dfq k|Tofe"lt ug{ ;Sg] u/L ;Ldf lgwf{/0f ul/Psf] 5 . Ohfhtkqk|fKt ;+:yf s'g} Ps ;+ul7t ;+:yf ;j} ;+ul7t ;+:yf

ævÆ ju{ cfkm\gf] k|fylds k"FhLsf] lj; k|ltzt;Dd

cfkm\gf] k|fylds k"FhLsf] zt k|ltzt;Dd

æuÆ ju{ cfkm\gf] k|fylds k"FhLsf] bz k|ltzt;Dd

cfkm\gf] k|fylds k"FhLsf] krf; k|ltzt;Dd

t/, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt ;+:yfsf] z]o/ tyf l8a]Gr/ k|Tofe"lt ug]{ ePdf cfkm\gf] k|fylds k"FhLsf] tf]lsPsf] ;Ldf;Dd dfq k|Tofe"lt ug{ ;Sg] Joj:yf clgjfo{ x'g] 5}g .

-@_ Ohfhtkqk|fKt ;+:yfn] pka'Fbf -!_ adf]lhd k|Tofe"lt u/]sf] z]o/ ljqmL ljt/0f geO{ cfkm}n] vl/b ug'{k/]df To;/L vl/b u/]sf] z]o/ æz]o/ k|Tofe"ltÆ u/]sf] ldltn] Ps jif{leq ljqmL ljt/0f u/L ;Sg' kg]{5 . tf]lsPsf] ;doleq ljqmL ljt/0f ug{ g;s]df tf]lsPsf] ;LdfeGbf a9L nufgL ePsf] /sd k"FhLsf]if u0fgf ubf{ k|fylds k"‘hLaf6 36fO{ k"FhLsf]if sfod ul/g] 5 .

%= nufgLsf] k'g/fjnf]sg ;DaGwL Joj:yf Ohfhtkqk|fKt ;+:yfn] cw{jflif{s?kdf cfkm\gf] nufgLsf] k'g/fjnf]sg ug]{ Joj:yf ug'{ kg]{5 . o;/L k'g/fjnf]sg ubf{ Ohfhtkqk|fKt ;+:yfsf] cfGtl/s n]vfk/LIfsaf6 ljBdfg nufgL gLlt tyf o; lgb]{zg adf]lhd nufgL ul/Psf] Joxf]/f k|dfl0ft u/fO{ cw{jflif{s cjlw ;dfKt ePsf]] Ps dlxgfleq ;+:yfsf] Joj:yfkgjf6 :jLs[t u/fpg' kg]{5 . o;/L ;+:yfsf] Joj:yfkgjf6 :jLs[t u/]sf] lg0f{osf] k|ltlnlk k|To]s jif{sf] kmfNu'0f !% / efb| !% ut]leq a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .

^= z]o/ tyf l8a]~r/sf] d"NofÍg Ohfhtkqk|fKt ;+:yfsf] z]o/ tyf l8a]~r/ sf/f]jf/nfO{ lgb]{zg kmf=g+= *=!, *=@ / *=# adf]lhd k|To]s

sDkgLsf] cnu\ cnu\ 5'6\ofO{ vl/b d"No jf ahf/ d"NodWo] h'g sd x'G5 To;sf] cfwf/df cw{jflif{s ?kdf d"NofÍg u/L cfkm\gf] ;DklQdf b]vfpg' kg]{5 .

t/, s'g} sDkgLsf] z]o/ tyf l8a]~r/sf] vl/b d"NoeGbf ahf/ d"No sd eO{ km/s kg{ cfPsf] /sdnfO{ gfkmf÷gf]S;fg lx;fadf vr{ n]vL nufgLdf æ;+efljt xfgL afkt Joj:yfÆ zLif{sdf hDdf ug'{ kg]{5 .

126

;fy}, nufgLsf] d"Nof+sg ubf{ O{=k|f= lgb]{zg $÷)&) sf] a'Fbf g+= @ =v=# -nufgL ;DaGwL gLlt_ df ePsf] Joj:yf adf]lhd g} d"Nof+sg ug]{ / o; ;DaGwL ljj/0f ;+nUg g]=/f=a}+=lgb]{zg kmf=g+= *=@ sf] 9fFrfdf tof/ ug'{ kg]{5 .

&= :jk|of]hgsf] nflu crn ;DklQ vl/b÷lgdf{0fsf] ;DaGwdf

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfˆgf] k|of]hgsf] lgldQ cfjZos k/]df afx]s crn ;DklQ vl/b ug{ u/fpg x'Fb}g . of] Joj:yfn] ævÆ / æuÆ ju{sf Ohfhtkq k|fKt ;+:yfn] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf $& sf] cwLgdf /xL 3/ hUufsf] vl/b laqmL, ljt/0f tyf Joj:yfkg ug{ afwf k'u]sf] dflgg] 5}g . Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfˆgf] k|of]hgsf] lgldQ hUuf, ejg jf b'j} cfjZos k/]df b]xfosf] zt{x?sf] clwgdf /xL vl/b jf lgdf{0f ug{ ;Sg] 5 .

-s_ a}+s÷ljQLo ;+:yf ;+:yfkgf ubf{sf] ;Dk"0f{ k"j{ ;~rfng vr{ (Pre operating expenses) ckn]vg eO{;s]sf] x'g'kg]{ 5 .

-v_ k|aGwkq÷lgodfjnLdf pNn]v eP adf]lhdsf] z]o/ ;j{;fwf/0fdf hf/L u/L ;s]kl5sf] klxnf] ;fwf/0f ;ef ;DkGg ePsf] x'g'kg]{ 5 .

-u_ ljut b'O{ jif{b]lv lg/Gt/ v'b d'gfkmfdf ;+rfng ePsf] x'g'kg]{ 5 . -3_ o; a}+sn] hf/L u/]sf] lgb]{zg adf]lhd k"FhLsf]if kof{Kt /x]sf] x'g'kg]{ 5 . -ª_ hUuf, ejg jf b'j} vl/b tyf ejg lgdf{0f ubf{ k|ltk6s cfˆgf] k|fylds k"FhLsf] !% k|ltztsf] ;Ldf

leq /xL ug'{kg]{ 5 . -r_ v08 -s_ b]lv -ª_ ;Dd pNn]lvt cj:yf k"/f gu/L hUuf, ejg jf b'j} vl/b jf lgdf{0f u/]df ;f]

a/fa/sf] /sd k|fylds k"FhLsf]if u0fgf ubf{ 36fpg' kg]{5 . -5_ hUuf, ejg jf b'j} vl/b u/]sf] jf ejg lgdf{0f ;DkGg ePsf] ldltaf6 # jif{;Dd cfˆgf] k|of]udf

gcfPdf ;f] a/fa/sf] /sd k|fylds k"FhLsf]if u0fgf ubf{ 36fpg' kg]{5 . -h_ To:tf] hUuf, ejg jf b'j} cfˆgf] k|of]hgdf gcfpg] b]lvPdf ljqmL ug'{kg]{ 5 .

*= nufgL ;DjGwL yk Joj:yf -!_ Ohfhtkqk|fKt ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf cGo ;+:yfx?åf/f hf/L

u/]sf z]o/ ;'/If0fkq tyf xfOlj|8 k"FhL pks/0fx?df nufgL ug{ kfO{g] 5}g . t/, o; a}+ssf] :jLs[lt lnP/ nufgL u/]sf] ;+:yfsf] z]o/ nufgLsf] xsdf of] Joj:Yff nfu" x'g] 5}g .

-@_ nufgL ;DaGwL lgb]{zgdf pNn]v ul/Psf] k|fylds k"FhL eGgfn] ljz]if pNn]v u/]sf]df afx]s l7s cl3Nnf] qodf;df sfod k|fylds k"FhLnfO{ a'emfpF5 .

(= nufgL ;DjGwL lgb]{zgsf] kfngf gu/]df x'g] sf/jfxL Ohfhtkqk|fKt ;+:yfn] nufgL ;DjGwL lgb]{zgsf] kfngf gu/]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ((

jf bkmf !)) df plNnlvt s'g} klg sf/jfxL ug{ ;lsg] 5 . !)= vf/]hL / arfp

-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M– PsLs[t lgb]{zg, @)^( sf] nufgL ;DjGwL Joj:yf O=k|f=lgb]{zg g+= *÷)^( adf]lhdsf] lgb]{zg

tyf ;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? .


127

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

;/sf/L C0fkq / g]kfn /fi6« a}s C0fkqdf ePsf] nufgL ljj/0f -dfl;s_ @) ======;fn ============dlxgf

-?=xhf/df_

qm=;+= ljj/0f /sd -?=_

s'n ldlt clws[t b:tvt

g]=/f= a}+s lgb]{zg kmf=g+= *=@ sDkgLsf] z]o/k"‘hLdf ePsf] nufgL ljj/0f -dfl;s_

@) ======;fn ============dlxgf -?=xhf/df_

qm=;+= sDkgLsf] gfd Z]fo/ ;+Vof k/n d"No ahf/ d"No gfkmf÷-gf]S;fg_ jf sf]if ;dfof]hg /sd

s'n ldlt clws[t b:tvt

g]=/f= a}+s lgb]{zg kmf=g+= *=# ;+ul7t ;+:yfx?sf] l8j]~r/df ePsf] nufgL ljj/0f -dfl;s_

@) ======;fn ============dlxgf

-?=xhf/df_

qm=;+= sDkgLsf] gfd nufgL ldlt /sd ?=

s'n

ldlt clws[t b:tvt

128


a}+s tyf ljQLo ;+:yf lgodg ljefu O=k|f=lgb]{zg g+= (÷)&)

ljifoM tYofÍ ljj/0f ;DjGwL Joj:yf .

b]zsf] cfly{s, df}lb|s l:ylt Pj+ ljQLo ultljlwsf] d"NofÍg Pj+ ljZn]if0f ug'{sf ;fy} Ohfhtkqk|fKt ;+:yfsf] u}/ :ynut ;'k/Lj]If0f ug]{ ;Gbe{df a}+lsË tyf ljQLo tYofÍsf] dxTjk"0f{ e"ldsf /xg] x'Fbf ;dod} To:tf tYofÍ ljj/0fx? ;xL Pj+ z'4 ?kdf pknAw u/fpg g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6« a}+sdf k]z ug'{ kg]{ tYofÍ ;DaGwL Joj:yf ;DaGwdf b]xfosf] lgb]{zg hf/L ul/Psf] 5 M–

!= Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf ;+:yfx?n] cfkm\gf zfvfx?sf] ;d]t ;dli6ut -Consolidated) ?kdf tof/ u/L PsLs[t ?kdf lgb]{zg kmf=g+= (=!, (=@, (=#, (=# -s_, (=$, (=&, (=*, (=(, (=!%, (=!^, (=!& / (=!* cg';f/sf ljj/0fx? dfl;s ?kdf, (=%, (=^, (=^=!, (=!), (=!! / (=!@ adf]lhdsf ljj/0fx? q}dfl;s ?kdf, (=!( adf]lhdsf] ljj/0f cw{jflif{s ?kdf sf/f]jf/ ;dfKt ePsf] ldltn] kGw| lbgleq / (=!$ cg';f/sf] ljj/0f q}dfl;s ?kdf sf/f]jf/ ;dfKt ePsf] ldltn] #%| lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

@= o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf a}+s / /fli6«o:t/sf ævÆ ju{sf ljsf; a}+sx?n] cGt/ a}+s sf/f]jf/ -Interbank transaction_ ;DaGwL lgb]{zg kmf=g+= (=!# adf]lhdsf] k|To]s lbgsf] sf/f]jf/ ljj/0f ;f]xL lbg sfof{no ;doleq o; ljefusf] Od]n 7]ufgf [email protected] df k7fpg' kg]{5 . sf/f]af/ gePdf ;d]t ;f]xL Joxf]/f pNn]v u/L k7fpg' kg]{5 .

#= o; lgb]{zgdf pNn]v ul/Psf] ljj/0f afx]s o; a}+ssf] ;DalGwt zfvf sfof{nodf k7fpg' kg]{ ljj/0fx? lgoldt ?kdf k7fpg' kg]{5 . ljQLo ;+:yfx?n] cfk"mn] k|of]u gug]{ k|s[ltsf sf/f]jf/x? ePdf ;+nUg kmf/ddf sf/f]jf/ gePsf] egL pNn]v u/L k7fpg' kg]{5 .

$= o; lgb]{zg cg'?k Ohfhtkqk|fKt ;+:yfx?n] pNn]lvt ;dodf tYofÍ gk7fPdf jf unt tYofÍ k7fPdf g]kfn /fi6« a}+s P]g, @)%* / a}+s tyf ljQLo ;+:yf ;DjGwL k|rlnt sfg'g jdf]lhd Ohfhtkqk|fKt ;+:yfsf] juL{s/0fsf] cfwf/df bzxhf/ ?k}ofFb]lv krf;xhf/ ?k}ofF;Dd hl/jfgf / cGo sf/jfxL x'g]5 .

%= Ohfhtkqk|fKt ;+:yfx?n] o; a}+sdf tYofÍ k7fpg] k|of]hgsf] nflu Pp6f 5'§} kbflwsf/L tf]Sg' kg]{5 . tYofÍ ljj/0f k7fp+bf tf]lsPsf] kbflwsf/Lx?sf] gfd, kmf]g g+= / Od]n 7]ufgf ;d]t pNn]v ug'{ kg]{5 . tf]lsPsf ljj/0fx? oyf;dodf k|fKt gePdf ;DjlGwt kbflwsf/Lx?nfO{ pQ/bfoL agfO{ o; a}+sn] lbPsf] lgb]{zg jdf]lhd sf/jfxL ug'{ kg]{5 .

^= pk/f]Qm tYof+sx? o; a}+ssf]]] lgDgfg';f/sf] Od]n 7]ufgfdf ;d]t On]S6«f]lgs dfWodaf6 k7fpg' kg]{5 . æsÆ ju{sf] nflu

ljefu Od]n 7]ufgf a}+s tyf ljQLo ;+:yf lgodg ljefu [email protected] a}+s ;'kl/j]If0f ljefu [email protected] cg';Gwfg ljefu [email protected]

ævÆ ju{sf] nflu a}+s tyf ljQLo ;+:yf lgodg ljefu [email protected] ljQLo ;+:yf ;'kl/j]If0f ljefu [email protected] cg';Gwfg ljefu [email protected]

æuÆ ju{sf] nflu a}+s tyf ljQLo ;+:yf lgodg ljefu [email protected] ljQLo ;+:yf ;'kl/j]If0f ljefu [email protected] cg';Gwfg ljefu [email protected]

129

;fy}, o; lgb]{zgdf pNn]v ePb]lv afx]s o; a}+ssf] cGo ljefu÷sfof{nodf k7fpg' kg]{ ljj/0fx? lgoldt ?kdf k7fpg' kg]{5 .

&= pk/f]Qm tYofÍx? On]S6«f]lgs dfWodaf6 k7fpFbf PS;]n l;6 dfkm{t k7fpg' kg]{5 . o; k|of]hgsf] nflu o; a}+ssf] j]j;fO6df /flvPsf] PS;]n l;6 Reporting Format df ePsf kmf/dx? e/L ;f]xL adf]lhd k7fpg' kg]{5 / gePsf kmf/fdx? 5'§} PS;]n l;6df agfO{ k7fpg' kg]{5 . lgwf{l/t 9fFrfdf cfk"mv';L s'g} yk36 ug{ kfOg] 5}g . tYofÍ ljj/0f a}+s tyf ljQLo ;+:yfx?n] clgjfo{ ?kdf ?= bz nfvdf (Rs. in million) pNn]v u/L k7fpg' kg]{5 . tYofÍ ljj/0f g]kfnL efiffdf k7fpFbf clgjfo{ ?kdf bishall km06af6 k7fpg' kg]{5 . o:tf] km06 o; a}+ssf] j]j;fO6 www.nrb.org.np af6 ;d]t 8fpgnf]8 ug{ ;lsg]5 .

*= vf/]hL / arfp

-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–

PsLs[t lgb]{zg, @)^( sf] Ohfhtkqk|fKt ;:yfx?n] g]kfn /fi6« a}+sdf k]z ug'{ kg]{ tYofÍ ljj/0f ;DjGwL Joj:yf O=k|f= lgb]{zg g+= (÷)^( af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? .


130

g]=/f=a}+s lgb]{zg kmf=g+=(=! ======================== lnld6]8

;DklQ / bfloTjsf] uf]Zjf/f lx;fj -dfl;s_ @) ===== ;fn =========== dlxgfsf] ljj/0f

-?=======_ k"FhL tyf bfloTj /sd ;DklQ /sd

!= k"FhL tyf hu]8f sf]ifx? != gub df}Hbft !=! r'Qmf k"FhL !=! :jb]zL d'b|f -l;Ssf ;d]t_ !=!=! ;fwf/0f z]o/ !=@ ljb]zL d'b|f !=!=@ gg\l/l8d]jn lk|km/]G; z]o/ !=@=! ef/tLo d'b|f !=!=#= l/l8d]jn lk|km/]G; z]o/ !=@=@ cGo ljb]zL d'b|f !=!=$ sGel6{jn lk|km/]G; z]o/ @= a}+s df}Hbft !=@ sn Og P8\efG; @=! :jb]zL d'b|f !=# k|:tfljt af]g; z]o/ @=!=! g]kfn /fi6« a}+sdf !=$ ;fwf/0f hu]8f @=!=@ æsÆ ju{sf] Ohfht kq k|fKt ;+:yfdf !=% z]o/ lk|ldod @=!=# ævÆ ju{sf] Ohfht kq k|fKt ;+:yfdf !=^ ;+lrt gfkmf÷gf]S;fg (Retained Earning) @=!=$ æuÆ ju{sf] Ohfht kq k|fKt ;+:yfdf !=& cGo hu]8f tyf sf]ifx?* @=!=% cGo ljQLo ;+:yfdf !=&=! e}k/L cfpg] hu]8f @=@ ljb]zL d'b|f !=&=@ ;DklQ k'gd"{NofÍg sf]if @=@=! g]kfn /fi6« a}+sdf !=&=# k"FhLut hu]8f sf]if @=@=@ æsÆ ju{sf] Ohfht kq k|fKt ;+:yfdf !=&=$ ;+:yf ljsf; sf]if @=@=# ævÆ ju{sf] Ohfht kq k|fKt ;+:yfdf !=&=% ljz]if hu]8f sf]if @=@=$ æuÆ ju{sf] Ohfht kq k|fKt ;+:yfdf !=&=^ nfef+z ;dLs/0f sf]if @=@=% cGo ljQLo ;+:yfdf !=&=& cGo :jtGq sf]if @=@=^ ljb]zL a}+sdf !=* k"FhL lkmtf{ hu]8f sf]if @=@=^=! ef/tdf !=( ;6xL 36a9 sf]if @=@=^=@ cGo ljb]zL d'n'sdf !=!) nufgL ;dfof]hg sf]if #= dfu]sf avt k|fKt x'g] /sd !=!! cGo sf]if #=! :jb]zL d'b|f @= ;fk6L #=!=! æsÆ ju{sf] Ohfht kq k|fKt ;+:yfdf @=! g]kfn /fi6« a}+saf6 ;fk6L #=!=@ ævÆ ju{sf] Ohfht kq k|fKt ;+:yfdf @=!=! k'g/shf{ #=!=# æuÆ ju{sf] Ohfht kq k|fKt ;+:yfdf @=!=@ l/kf]] shf{ #=!=$ cGo ljQLo ;+:yfdf @=!=# g]kfn /fi6« a}+saf6 k|fKt cGo ;fk6L #=@ ljb]zL d'b|f @=@ cGt/a}+s ;fk6L #=@=! g]kfn /fi6« a}+sdf @=@=! :jb]zL d'b|f #=@=@ æsÆ ju{sf] Ohfht kq k|fKt ;+:yfdf @=@=!=! æsÆ ju{sf] Ohfht kq k|fKt;+:yfaf6 #=@=# ævÆ ju{sf] Ohfht kq k|fKt ;+:yfdf @=@=!=@ ævÆ ju{sf] Ohfht kq k|fKt ;+:yfaf6 #=@=$ æuÆ ju{sf] Ohfht kq k|fKt ;+:yfdf @=@=!=# æuÆ ju{sf] Ohfht kq k|fKt ;+:yfaf6 #=@=% cGo ljQLo ;+:yfdf @=@=@ ljb]zL d'b|f #=@=^ ljb]zL a}+sdf @=@=@=! æsÆ ju{sf] Ohfht kq k|fKt;+:yfaf6 #=@=^=! ef/tdf @=# cGo ;fk6L #=@=^=@ cGo ljb]zL d'n'sdf @=#=! :jb]zL d'b|f $= C0fkqdf nufgL @=#=!=! æsÆ ju{sf] Ohfht kq k|fKt;+:yfaf6 $=! g]kfn ;/sf/ @=#=!=@ ævÆ ju{sf] Ohfht kq k|fKt ;+:yfaf6 $=!=! 6]«h/L ljn @=#=!=# æuÆ ju{sf] Ohfht kq k|fKt ;+:yfaf6 $=!=@ ljsf; C0fkq @=#=!=$ cGo ljQLo ;+:yf $=!=# /fli6«o art kq @=#=@ ljb]zL d'b|f $=!=$ ljz]if C0f kq @=#=@=! æsÆ ju{sf] Ohfht kq k|fKt;+:yfaf6 $=!=% l/e;{ l/kf] @=#=@=@ ljb]zL a}+s tyf ljQLo ;+:yf $=@ g]=/f=a}+s C0f kq @=#=@=@ cGo ljQLo ;+:yf $=# æ3Æ ju{sf] Ohfht kq k|fKt ;+:yfsf] C0fkq @=$ C0fkq tyf a08 $=$ ;/sf/L u}/ ljQLo ;+:yf @=% o'jf:j/f]huf/ sf]if $=% cGo u}/ ljQLo ;+:yf @=^ ul/aL lgjf/0f sf]if $=^ u}/ cfjf;Lo If]q (Non-Resident) @=& u|fdL0f :jfjnDag sf]if %= z]o/ tyf cGo nufgL @=* cGo sf]if %=! z]o/df nufgL # lgIf]k %=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? #=! rNtL %=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx? #=!=! :jb]zL d'b|fdf %=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx? #=!=!=! ;+:yfut %=!=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx? #=!=!=!=! æsÆ ju{ Ohfhtkqk|fKt;+:yfx? %=!=% art tyf C0f ;xsf/L ;+:yfx?

131

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

132

#=@=!=@ JolQmut ^=@=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx? #=@=!=@=! cfjf;Lo ^=@=!=$ cGo ljQLo ;+:yfx? #=@=!=@=@ u}/cfjf;Lo ^=@=!=% u}/ljQLo ;/sf/L ;+:yfx? #=@=@ ljb]zL d'b|fdf ^=@=!=% lghL u}/ljQLo ;+:yfx?

#=@=@=! ;+:yfut ^=@ JolQmut #=@=@=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? ^=@=! :jb]zL d'b|f #=@=@=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx? ^=@=@ ljb]zL d'b|f #=@=@=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx? ^=# u}/ cfjf;Lo If]q #=@=@=!=$ cGo ;+:yfx? ^=#=! :jb]zL d'b|f #=@=@=!=% ljb]zL a}+sx? ^=#=@ ljb]zL d'b|f #=@=@=!=^ ljb]zL ;+:yfx? ^=$ o'jf :j/f]huf/ sf]if #=@=@=!=& cGo cfjf;Lo If]q &= ljn vl/b #=@=@=!=* u}/cfjf;Lo If]q &=! :jb]zL ljn vl/b #=@=@=@ JolQmut &=!=! ;+:yfut #=@=@=@=! cfjf;Lo &=!=@ JolQmut #=@=@=@=@ u}/cfjf;Lo &=@ ljb]zL ljn vl/b #=# d'2tL &=@=! ef/tdf e'QmfgL x'g] #=#=! :jb]zL d'b|fdf &=!=! ;+:yfut #=#=!=! ;+:yfut &=!=@ JolQmut #=#=!=!=! æsÆ ju{ Ohfhtkqk|fKt;+:yfx? &=@=@ cGo d'n'sdf e'QmfgL x'g] #=#=!=!=@ ævÆ ju{ Ohfhtkqk|fKt;+:yfx? &=!=! ;+:yfut #=#=!=!=# æuÆ ju{ Ohfhtkqk|fKt;+:yfx? &=!=@ JolQmut #=#=!=!=$ æ3Æ ju{ Ohfhtkqk|fKt;+:yfx? &=# cfoft ljn vl/b #=#=!=!=% art tyf C0f ;xsf/L ;+:yfx? *= sn]S;gdf lnOPsf ljnx?df ;fk6 #=#=!=!=^ u}/;/sf/L ;+:yfx? *=! :jb]zL ljnsf] lwtf]df #=#=!=!=& sd{rf/L ;+ro sf]if *=@ ljb]zL ljnsf] lwtf]df #=#=!=!=* gful/s nufgL sf]if (= :yL/ ;DklQ #=#=!=!=( k]G;g sf]if tyf aLdf sDkgLx? (=! hUuf #=#=!=!=!) cGo ljQLo ;+:yfx? (=@ ejg #=#=!=!=!! g]kfnL ;]gf (=# kmlg{r/÷lkmS;r/ #=#=!=!=!@ g]kfn k|x/L (=$ ;jf/L ;fwg #=#=!=!=!# ;z:q k|x/L an (=% sDKo'6/ tyf d]zLg/L #=#=!=!=!$ :yfgLo ;/sf/ (=^ k"FhLut lgdf{0f vr{ #=#=!=!=!% cGo ;/sf/L lgsfo (=& lnh xf]N8 ;DklQ #=#=!=!=!^ u}/ ljQLo ;/sf/L ;+:yfx? (=* ;ˆ6j]o/ #=#=!=!=!& u}/ ljQLo lghL ;+:yfx? (=( cGo #=#=!=!=!* cGo ;+:yfx? !)= cGo ;DklQ #=#=!=!=!( ljb]zL a}+sx? !)=! c;'n ug{ afFsL Aofh #=#=!=!=@) ljb]zL ;+:yfx? !)=!=! nufgLdf #=#=!=!=@! cGo cfjf;Lo If]q !)=!=!=! ;/sf/L C0fkqdf #=#=!=!=@@ u}/cfjf;Lo If]q !)=!=!=@ cGo nufgLdf #=#=!=@ JolQmut !)=!=!=@=! :jb]zL d'b|fdf #=#=!=@=! cfjf;Lo !)=!=!=@=@ ljb]zL d'b|fdf #=#=!=@=@ u}/cfjf;Lo !)=!=@ shf{ ;fk6df #=#=@ ljb]zL d'b|fdf !)=!=#=! ;+:yfut #=#=@=! ;+:yfut !)=!=#=!=! :jb]zL d'b|fdf #=#=@=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !)=!=#=!=!=! æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx? #=#=@=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !)=!=#=!=!=@ cGo ju{sf Ohfhtkqk|fKt ;+:yfx? #=#=@=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !)=!=#=!=!=% art tyf C0f ;xsf/L #=#=@=!=$ cGo ;+:yfx? !)=!=#=!=!=^ k]G;g sf]if tyf aLdf sDkgLx? #=#=@=!=% ljb]zL a}+sx? !)=!=#=!=!=& cGo ljQLo ;+:yfx? #=#=@=!=^ ljb]zL ;+:yfx? !)=!=#=!=!=!) u}/ ljQLo ;/sf/L ;+:yfgx? #=#=@=!=& cGo cfjf;Lo If]q !)=!=#=!=!=!! lghL u}/ljQLo ;+:yf? #=#=@=!=* u}/cfjf;Lo If]q !)=!=#=!=@ ljb]zL d'b|fdf #=#=@=@ JolQmut !)=!=#=!=@=! Ohfhtkqk|fKt ;+:yfx? #=#=@=@=! cfjf;Lo !)=!=#=!=@=@ cGo ljQLo ;+:yfx? #=#=@=@=@ u}/cfjf;Lo !)=!=#=!=@=# lghL u}/ljQLo ;+:yfgx? #=$ dfu]sf] avt lbg'kg]{ /sd !)=!=#=@ JolQmut #=$=! :jb]zL d'b|fdf !)=!=#=@=! :jb]zL d'b|f #=$=!=! ;+:yfut !)=!=#=@=@ ljb]zL d'b|f #=$=!=!=! æsÆ ju{ Ohfhtkqk|fKt;+:yfx? !)=!=#=# u}/ cfjf;Lo If]q #=$=!=!=@ ævÆ ju{ Ohfhtkqk|fKt;+:yfx? !)=!=#=#=! :jb]zL d'b|f

133

#=$=!=!=# æuÆ ju{ Ohfhtkqk|fKt;+:yfx? !)=!=#=#=@ ljb]zL d'b|f #=$=!=!=$ æ3Æ ju{ Ohfhtkqk|fKt;+:yfx? !)=!=#=$ o'jf :j/f]huf/ sf]if #=$=!=!=% art tyf C0f ;xsf/L ;+:yfx? !)=!=$ cGo #=$=!=!=^ u}/;/sf/L ;+:yfx? !)=@ d;nGb df}Hbft #=$=!=!=& sd{rf/L ;+ro sf]if !)=# sd{rf/L ;fk6L÷k]ZsL #=$=!=!=* gful/s nufgL sf]if !)=$ ;08«L 8]6;{ #=$=!=!=( k]G;g sf]if tyf aLdf sDkgLx? !)=% clu|d e'QmfgL #=$=!=!=!) cGo ljQLo ;+:yfx? !)=^ lSnol/ª r]s #=$=!=!=!! g]kfnL ;]gf !)=^=! :jb]zL d'b|f #=$=!=!=!@ g]kfn k|x/L !)=^=@ ljb]zL d'b|f #=$=!=!=!# ;z:q k|x/L an !)=& dfu{:y gub (Cash in Transit) #=$=!=!=!$ :yfgLo ;/sf/ !)=* ljgf ;"rgf e'QmfgL lbOPsf 8«fˆ6 #=$=!=!=!% cGo ;/sf/L lgsfo !)=( clu|d s/ e'QmfgL #=$=!=!=!^ u}/ ljQLo ;/sf/L ;+:yfx? !)=!) Voflt #=$=!=!=!& u}/ ljQLo lghL ;+:yfx? !)=!@ cGo #=$=!=!=!* cGo ;+:yfx? !!= ckn]vg x'g afFsL vr{ #=$=!=!=!( ljb]zL a}+sx? !!=! k"j{ ;~rfng vr{ #=$=!=!=@) ljb]zL ;+:yfx? !!=@ dh{/ vr{ #=$=!=!=@! cGo cfjf;Lo If]q !!=# cGo #=$=!=!=@@ u}/cfjf;Lo If]q !@= u}/ a}+lsË ;DklQ #=$=!=@ JolQmut !#= lx;fj ldnfg #=$=!=@=! cfjf;Lo !# =! s]Gb|Lo sfof{no #=$=!=@=@ u}/cfjf;Lo !#=@ zfvf sfof{no #=$=@ ljb]zL d'b|fdf !#=# lgj[lQ e/0f #=$=@=! ;+:yfut !#=$ ;/sf/L sf/f]af/ #=$=@=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !#=% C0f sf]if #=$=@=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !$= sG6«f lx;fj #=$=@=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !$=! sn]S;gdf lnOPsf ljnx? #=$=@=!=$ cGo ;+:yfx? !$=!=! :jb]zL d'b|f #=$=@=!=% ljb]zL a}+sx? !$=!=!=! cfjf;Lo #=$=@=!=^ ljb]zL ;+:yfx? !$=!=!=@ u}/ cfjf;Lo #=$=@=!=& cGo cfjf;Lo If]q !$=!=@ ljb]zL d'b|f #=$=@=!=* u}/cfjf;Lo If]q !$=!=@=! cfjf;Lo #=$=@=@ JolQmut !$=!=@=@ u}/ cfjf;Lo #=$=@=@=! cfjf;Lo !%= gfkmf÷gf]S;fg lx;fj #=$=@=@=@ u}/cfjf;Lo !%=! ut dlxgf;Dds]f #=%= ;l6{lkms]6 ckm l8kf]lh6 !%=@ o; dlxgfsf] #=%=! ;+:yfut #=%=!=! cfjf;Lo #=%=!=@ u}/cfjf;Lo #=%=@ JolQmut #=%=@=! cfjf;Lo #=%=@=@ u}/cfjf;Lo #=^ dflh{g lx;fa #=^=! :jb]zL d'b|f #=^=!=! cfjf;Lo #=^=!=@ u}/cfjf;Lo #=^=@ ljb]zL d'b|f #=^=@=! cfjf;Lo #=^=@=@ u}/cfjf;Lo #=& vhfGrLsf] hdfgt #=* e'StfgL Dofb gf3]sf] d'2tL lgIf]k #=( cGo $= e'QmfgL lbg'kg]{ ljnx? $=! :jb]zL d'b|f $=!=! 8«fˆ6 $=!=!=! cfjf;Lo If]q $=!=!=@ u}/ cfj;Lo If]q $=!=@ e'QmfgL cfb]z (Pay order) $=!=@=! cfjf;Lo If]q $=!=@=@ u}/ cfj;Lo If]q $=@ ljb]zL d'b|f $=@=! 8«fˆ6

134

$=@=!=! cfjf;Lo If]q $=@=!=@ u}/ cfj;Lo If]q $=@=@ e'QmfgL cfb]z $=@=@=! cfjf;Lo If]q $=@=@=@ u}/ cfj;Lo If]q %= cGo bfloTj tyf Joj:yfx? %=! ;08«L q]ml86;{ %=@ k]G;g tyf pkbfg sf]if %=# sd{rf/L ;+rosf]if %=$ sd{rf/L sNof0fsf]if %=% sd{rf/L tflndsf]if %=^ sd{rf/L af]g; Joj:yf %=& k|:tfljt tyf e'QmfgL lbg afFsL nfef+z %=* cfos/ Joj:yf %=( shf{ gf]S;fgL Joj:yf %=(=! ;fdfGo shf{ gf]S;fgL Joj:yf %=(=@ ljz]if shf{ gf]S;fgL Joj:yf %=(=@=! k'g/;+/rgf÷k'g/tflnlss/0f shf{ %=(=@=@ sd;n shf{ %=(=@=# z+sf:kb shf{ %=(=@=$ v/fa shf{ %=(=@=% Psn u|fxs ;Ldf gf3]sf] shf{ %=(=@=^ JolQmut hdfgL÷t];|f]kIfsf] lwtf]df k|jfx

ePsf] shf{ -yk @) k|ltzt_

%=(=# cltl/Qm shf{ gf]S;fgL Joj:yf %=!) nufgL ;DaGwL gf]S;fgL Joj:yf %=!! u}/ a}+ls+u ;DklQ gf]S;fgL Joj:Yff %=!@ cGo ;DklQ gf]S;fgL Joj:yf %=!# Aofh d'NtjL lx;fj %=!#=! ut cjlw;Ddsf] %=!#=@ o; cjlwdf yk %=!#=# o; cjlwdf c;'nL ePsf] %=!$ lgIf]kdf lbg'kg]{ Aofh %=!$=! art %=!$=@= d'2lt %=!$=# cGo %=!% lgIf]k Aofhs/ %=!^ x|f; s§L sf]if %=!& kfls g;s]sf] cfDbfgL %=!* cGo ^= lx;fj ldnfg ^=! s]Gb|Lo sfof{no ^=@ If]qLo÷zfvf sfof{no ^=# lgj[lQ e/0f ^=$ ;/sf/L sf/f]af/ ^=% C0fsf]if &= sG6«f lx;fj &=! sn]S;gdf lnOPsf ljnx? &=!=! :jb]zL d'b|f &=!=!=! cfjf;Lo &=!=!=@ u}/ cfjf;Lo &=!=@ ljb]zL d'b|f &=!=@=! cfjf;Lo &=!=@=@ u}/ cfjf;Lo *= gfkmf gf]S;fg lx;fj *=! ut dlxgf;Ddsf] *=@ o; dlxgfsf]

hDdf hDdf gf]6M dfly tf]lsPsf] s'g} zLif{s cGt/ut /sd g/x]sf] eP tfklg ;f] zLif{s sfod} /fvL o; a}+sn] tf]s]sf] 9fFrfdf s'g} kl/jt{g ug{ kfOg] 5}g . o; kmf/fdsf pkzLif{sx?df ePsf sf/f]jf/x? lglb{i6 :yfgdf clgjfo{ ?kdf b]vfO{ To;sf] hf]8 k|To]s pk–zLif{s x'b} d"n zLif{s;Dd ug'{ kg]{5 .

135

jf;nft aflx/sf sf/f]af/ -;+efljt bfloTjx?_ M != sn]S;gdf /x]sf lanx?M s= :jb]zL d'b|f v= ljb]zL d'b|f @= km/jf8{ PS:r]~h sG6«fS6sf] af+sL bfloTjx¿ #= k|lttkqx? -dflh{g g36fO{ k"/f /sd_M s= ^ dlxgfeGbf sd cjlwsf] v= ^ dlxgfeGbf a9L cjlwsf] $= cGt//fli6«o >]0fLs[t (Rated) ljb]zL Ohfhtkqk|fKt ;+:yfsf] sfp06/ Uof/]06Ldf hf/L u/]sf] Uof/]06L %= Dofb gfl3g;s]sf] Uof/]06L a08M s= la8 a08 v= k/km/d]G; a08 ^= k|Tofe"lt ;DjGwL k|ltj4tf (Underwriting commitment) &= k'gM vl/b ug]{ zt{df laqmL u/]sf] shf{ *= clu|d e'QmfgL Uof/]06L (Advance Payment Guarantee) (= ljQLo tyf cGo hdfgt (Financial and other Guarantee) !)= ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment) !!= cfos/ jfkt ;Defljt bfloTj (Contingent Liabilities on Income Tax) !@= Acceptance, Endorsement ;lxt cGo ;j} k|sf/sf ;Defljt bfloTjx? !#= k'gM l8:sfpG6 ul/Psf ljnx¿ !$= r'Qmf jf e'Qmfg x'g af+sL z]o/ nufgL !%= e'QmfgLsf] nflu bfjL k/]sf] hdfgt !^= ;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] ;Defljt bfloTjx?

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

ljj/0f tof/ ug]{sf] ljj/0f k]z ug]{ clws[tsf] gfd M gfd M bhf{ M bhf{ M b:tvt M b:tvt M ldlt M ldlt M

136

g]=/f=a}+s lgb]{zg kmf=g+=(=@ ========================================== lnld6]8

gfkmf gf]S;fg lx;fj @) ====== b]lv @) ========= ;Dd -dfl;s_

-?=bz nfvdf_ vr{ o; dlxgf

;Ddsf] ¿=ut dlxgf ;Ddsf] ¿=

cfDbfgL o; dlxgf ;Ddsf] ¿=

ut dlxgf ;Ddsf] ¿=

!= Aofh vr{ !=! lgIf]k bfloTjdf !=!=! artdf !=!=@ d'2ltdf !=!=@=! # dlxgf;Ddsf] d'2ltdf !=!=@=@ # b]lv ^ dlxg;Ddsf] d'2ltdf !=!=@=# ̂ dlxgfb]lv ! jif{;Ddsf] d'2ltdf !=!=@=$ ! jif{eGbf dflysf] d'2ltdf !=!=# dfu]sf] avt ltg'{kg]{ lgIf]kdf !=!=$ ;l6{lkms]6 ckm l8kf]lh6df !=@ cGt/ a}+s/ ljQLo ;+:yf ;fk6L !=@=! g]kfn /fi6« a}+s !=@=@ cGt/ a}+s/ ljQLo ;+:yf !=@=# cGo ;fk6L @ sld;g vr{ #= sd{rf/L vr{ #=! tna eQf #=@ cGo vr{ $= ;+rfng vr{ $=! 3/ef8f $=@ x|f;s§L $=# d;nGb $=$ O+wg $=% cGo ;+rfng vr{ %= ;6xL 36a9 gf]S;fgL %=! ljlgdob/df ePsf] km/saf6 %=@ ljb]zL d'b|f sf/f]af/af6 -a§f afx]s_ ^= u}/ ;+rfng vr{ &= hf]lvd ;DaGwL Joj:yf &=! shf{ gf]S;fgL Joj:yf &=!=! ;fdfGo shf{ gf]S;fgL Joj:yf &=!=@ ljz]if shf{ gf]S;fgL Joj:yf &=!=@=! k'g/;+/rgf÷k'g/tflnlss/0f shf{

gf]S;fgL Joj:yf &=!=@=@ sd;n shf{ gf]S;fgL Joj:yf &=!=@=# z+sf:kb shf{ gf]S;fgL Joj:yf &=!=@=$ v/fa shf{ gf]S;fgL Joj:yf &=!=@=% Psn u|fxs ;Ldf gf3]sf] shf{sf] gf]S;fgL

Joj:yf &=!=@=^ JolQmtu hdfgL÷t];|f]kIfsf] lwtf]df k|jfx

ePsf] shf{sf] yk gf]S;fgL Joj:yf &=!=# cltl/Qm shf{ gf]S;fgL Joj:yf &=@ u}/ a}+lsu ;DklQ gf]S;fgL Joj:yf &=# nufgLdf ;Defljt gf]S;fgL Joj:yf &=$ nufgL ;dfof]hg sf]if &=% cGo ;DklQsf] gf]S;fgL Joj:yf *= c;'nL x'g g;Sg] shf{sf] ckn]vg (= c;fdfGo sf/f]jf/x?af6 ePsf] vr{ !)= sd{rf/L af]g; Joj:yf !!= cfos/ Joj:yf !@= v'b gfkmf

!= Aofh cfDbfgL !=! shf{ ;fk6df !=@ nufgLdf !=@=! g]kfn ;/sf/sf] ;'/If0fkq !=@=@ ljb]zL C0fkq !=@=# g]kfn /fi6« a}+ssf] C0fkq !=@=$ l8a]~r/ tyf a08 !=# Ph]G;L df}Hbftdf !=$ dfu tyf cNk ;"rgfdf k|fKt x'g]

df}Hbftdf !=% cGodf @= sld;g tyf l8isfp06 @=! ljn vl/b tyf l8isfp06 @=@ sldzg @=# cGo #= ;6xL 36a9 cfDbfgL #=! ljlgdob/df ePsf] km/saf6 #=@ ljb]zL d'b|f sf/f]af/af6 -a§f afx]s_ $= cGo ;~rfng cfDbfgL %= u}/ ;~rfng cfDbfgL ^= hf]lvd ;DaGwL Joj:yfaf6 lkmtf{ -

cfDbfgL_ ^=! ;fdfGo shf{ gf]S;fgL Joj:yf ^=@ ljz]if shf{ gf]S;fgL Joj:yf ^=@=! k'g/;+/rgf÷k'g/tflnlss/0f shf{

gf]S;fgL Joj:yf ^=@=@ sd;n shf{ gf]S;fgL Joj:yf ^=@=# z+sf:kb shf{ gf]S;fgL Joj:yf ^=@=$ v/fa shf{ gf]S;fgL Joj:yf ^=@=% Psn u|fxs ;Ldf gf3]sf] shf{sf]

gf]S;fgL Joj:yf ^=@=^ JolQmtu hdfgL÷t];|f]kIfsf] lwtf]df

k|jfx ePsf] shf{sf] yk gf]S;fgL Joj:yf

^=# cltl/Qm shf{ gf]S;fgL Joj:yf ^=$ u}/ a}+lsu ;DklQ gf]S;fgL Joj:yf ^=% nufgLdf ;Defljt gf]S;fgL Joj:yf ^=^ nufgL ;dfof]hg sf]if lkmtf{ ^=& cGo ;DklQsf] gf]S;fgL Joj:yf &= ckn]vg ePsf] shf{sf] c;'nL *= c;fdfGo sf/f]jf/x?af6 ePsf]

cfDbfgL (= v'b gf]S;fg

hDdf hDdf

ljj/0f tof/ ug]{ ljj/0f k]z ug]{ clws[t b:tvt M b:tvt M gfd M gfd M bhf{ M bhf{ M ldlt M ldlt M

gf]6 M !_ dfl;s ?kdf x|f; s§L vr{ / cGo vr{ ;DjlGwt vr{ zLif{s cGtu{t ;dfj]z x'g' kg]{5 . @_ x/]s qodf; cGtsf] gfkmf gf]S;fg lx;fj tof/ ubf{ clgjfo{ ?kn] shf{ gf]S;fgL Joj:yf nufot cGo gf]S;fgL

Joj:yfdf ePsf] yk jf 36 /sd oyfy{ lrq0f x'g] u/L n]vfÍg ug'{ kg]{5 . #_ sd{rf/L jf]g; / cfos/sf] nflu pko'{Qm cg'dfg u/L a}+s Joj:yfkgn] ;DjlGwt cjlwx?df Joj:yf ug]{ tyf

n]vf+sg ug{' kg]{5 .

137

g]=/f=a}+s lgb]{zg kmf=g+=(=# ========================================== lnld6]8

If]qut -k|of]hg_ cg';f/sf] shf{ tyf ;fk6sf] ljj/0f -dfl;s_ @) ======== ;fn =============== dlxgfsf] ljj/0f

-?= bz nfvdf_

qm;+= ut d;fGt;Ddsf]

afFsL o; dlxgfdf

ljtl/t o; dlxgfdf

c;"nL d;fGt;Dddf p7fpg afFsL

efsf gf3]sf]

;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf Aofh ;+Vof ;fFjf Aofh pBf]u÷If]qx? ! s[lif / jg ;DaGwL !=! cGgafnL !=@ t/sf/L afnL !=# lrof÷skmL !=$ ;'lt{ !=% ;gkf6 !=^ cGo gub] afnL !=& kmnkm"n tyf k'ik v]tL !=* zLt e08f/0f !=( dnvfb tyf ls6gfzs !=!) kz'kfng÷kz' awzfnf !=!! k+IfL kfng !=!@ dfx'/L kfng !=!# cGo s[lif tyf s[lif hGo ;]jfx? !=!$ l;rfO{ !=!% ag @ df5fkfng ;DaGwL # vfgL ;DaGwL #=! wft' tyf wfp -kmnfd, l;;f OToflb_ #=@ sf]Onf #=# r'g9'Ëf #=$ DofUg];fO6 #=% v/L #=^ t]n tyf Uof; k|zf]rg (Extraction) #=& vfgL ;DaGwL cGo $ s[lif, ag tyf k]okbfy{ pTkfbg ;DaGwL $=! vfB pTkfbg -Kofs ug]{, k|f];]l;Ë ug]{_ $=@ s[lif, jg k}bfjf/ pTkfbg $=@=! lrgL $=@=@ ;"lt{ k|zf]wg $=@=# lr/fg tyf sfi7 pTkfbg÷kmlg{r/ $=@=$ cGo $=# k]o kbfy{ -ljo/, dbL/f, ;f]8f OToflb_ $=#=! dlb/fhGo $=#=@ dlb/f/lxt % u}/vfB j:t' pTkfbg ;DaGwL %=! x:tsnf %=@ a'gfO{ (Textile) pTkfbg Pj+ tof/L kf]zfs %=# sfuh tyf ;Da4 pTkfbg %=$ 5kfO tyf k|sfzg %=% cf}ifwL %=^ k|zf]lwt t]n tyf sf]Onf pTkfbg %=& vf]6f] tyf tf/lkg %=* /a/sf] 6fo/ %=( 5fnf %=!) Knfli6s %=!! l;d]06 %=!@ kTy/, df6f] tyf l;;fsf pTkfbgx? %=!# cGo lgdf{0f ;fdu|L pTkfbg %=!$ wft' – cfwf/e"t kmnfd tyf l:6n Knf06 %=!% wft' – cGo KnfG6÷Hof;n %=!^ ljljw pTkfbg ^ lgdf{0f ^=! cfjf;Lo -3/fo;L k|of]hg_ ^=@ u}/ cfjf;Lo -Jofkfl/s k|of]hg_ ^=# a[xt (Heavy) lgdf{0f -/fhdfu{, k'n OToflb_ &= ljB't, Uof; / kfgL &=! phf{ &=!=! hnljB't

138

&=!=@ gjLs/0fLo phf{ &=@ cGo ljB't ;]jf &=# UofF; tyf UofF; kfOk nfOg ;]jf &=$ kfgL * wft'sf pTkfbgx?, d]l;g/L tyf On]S6«f]lgs cf}hf/

tyf h8fg

*=! h8fg ul/Psf (Fabricated) wft'sf ;fdfgx? *=@ d]lzg cf}hf/ *=@=! s[lif hGo *=@=@ d]lzg/L – lgdf{0f, t]n If]q, vfgL ;DaGwL *=@=# d]lzg/L – clkm; Pj+ sDKo'l6Ë (Computing) *=@=$ d]lzg/L – cGo ;j} *=# ljB'tLo pks/0f *=$ 3/fo;L pks/0f Pj+ cGo vKg] ;fdfg *=% ;+rf/ pks/0f *=^ On]S6«f]lgs kf6{k"hf{ *=& lrlsT;f ;DaGwL pks/0f *=* h]g]/]6/x? *=( 3§ (Turbines) ( oftfoft , e08f/ / ;+rf/ (=! df]6/uf8L, kf6{k"hf tyf ;xfos ;fdu|Lx? (=@ h]6af]6÷hn oftfoft (=# jfo'ofg tyf jfo'ofgsf] kf6{k"hf{ (=$ oftfoft ;DaGwL cGo pTkfbgx? (=% /]ndfu{ tyf ;8s ofqL cf];f/k;f/sf ;fwgx? (=^ 6«s ;]jf tyf uf]bfd Joj:yf (=& cGo ;a} ;]jf !) yf]s tyf v'b|f ljq]mtf !)=! yf]s Jofkf/ – vKg] ;fdfg !)=@ yf]s Jofkf/ – gvKg] ;fdfg !)=# Automotive Dealer/franchise !)=$ cGo v'b|f Jofkf/ !)=% cfoft Jofkf/ !)=^ lgof{t Jofkf/ !! ljQ, jLdf tyf crn ;DklQ !!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !!=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx? !!=% art tyf C0f ;xsf/L ;+:yfx? !!=^ k]G;g sf]if tyf jLdf ;+:yfx? !!=& cGo ljQLo ;+:yf !!=* u}/ ljQLo ;/sf/L ;+:yfg !!=( lghL u}/ ljQLo ;+:yfgx? !!=!! cGo nufgL ;+:yfx? !!=!@ crn ;DklQ (Real Estate) !@ ko{6g ;]jf !@=! 6]«lsË, 6«fen Ph]G;L, kj{tf/f]x0f, l/;f]6{, /flˆ6Ë,

SoflDkË cflb

!@=@ xf]6n -cGo ;]jf ;d]t_ !@=# dgf]/+hg, l/lqmP;g, rnlrq !# cGo ;]jfx? !#=! lj1fkg ;]jf !#=@ Automotive ;]jf !#=# cGo ;j} ;]jf sDkgLx? !#=$ c:ktfn, lSnlgs OToflb !#=% lzIff ;]jf !$ pkef]Uo shf{

!$=! ;'g, rfFbL

!$=@ d'2lt /l;b

!$=# ;'/If0f kq

!$=$ q]ml86 sf8{

!$=% xfo/ kr]{h -JolQmut pkof]u shf{_

!% :yfgLo ;/sf/

!^ cGo

hDdf

139

g]=/f=a}+s lgb]{zg kmf=g+=(=# -s_ ============================================== a}+s÷ljQLo ;+:yf k|of]hg cg';f/sf] Productwise shf{ ;fk6sf] ljj/0f

@)====÷==========dlxgf -dfl;s_ -/sd ?=nfvdf_

ut dlxgfsf] o; dlxgfsf] km08]8 ggkm08]8 s'n km08]8 ggkm08]8 s'n

!= cfjlws shf{ -s_ cf}Bf]lus ;+:yf

-v_ Jofkfl/s ;+:yf -u_ ;]jf Joj;fo ;+:yf -3_ cGo

@= cf]e/8«fˆ6 -s_ cf}Bf]lus ;+:yf


#= 6«i6 l/l;K6 shf{÷cfoft shf{ -s_ cf}Bf]lus ;+:yf


$= l8df08 tyf cGo rfn" k"FhL shf{ -s_ cf}Bf]lus ;+:yf


%= JolQmut cfjf;Lo 3/ shf{ -?= ! s/f]8;Ddsf]_ ^= l/on :6]6 shf{ ;fk6 -c_ cfjf;Lo 3/ shf{ -?= ! s/f]8;Ddsf]

JolQmut cfjf;Lo 3/ shf{ afx]s_

-cf_ Joj;flos ejg tyf cfjf;Lo ckf6{d]06 lgdf{0f shf{

-O_ lgdf{0f ;DkGg eO{ cfo cfh{g ug{ yfn]sf] Jofkfl/s sDKn]S; shf{

-O{_ cGo l/on :6]6 shf{ -hUufhdLg vl/b tyf Knl6+u shf{ ;d]t_

!= hUufhdLg vl/b tyf Knl6Ë shf{ @= s'g} k|of]hg gv'nfO{ hUuf, hldg lwtf] /fvL k|jfx ePsf ?=%) nfv jf ;f] eGbf j9L /sdsf Personal Loan, Mortgage Loan, Flexi Loan k|s[ltsf shf{

#= cGo &= Dfflh{g k|s[ltsf] shf{ -s_ ! s/f]8eGbf j9L /sdsf] shf{

-v_ ?=%) nfvb]lv ?=! s/f]8;Ddsf shf{ -u_ ?=@% nfvb]lv ?=%) nfv;Ddsf] shf{ -3_ ?=@% nfveGbf sd /sdsf] shf{ *= xfo/kr{]h shf{ -s_ Jofkfl/s k|of]hg

-v_ JolQmut k|of]hg (= ljkGg ju{ shf{ !)= ljN; vl/b !!= cGo k|f]8S6x? -s_ qm]l86 sf8{

-v_ z}lIfs shf{ -u_ ;fgf tyf demf}nf pBdL shf{ -3_ ======================================= -ª_ =======================================

s"n

140

k|li6s/0f M– != cfjlws shf{ M o; cGt/ut kg{] cfjlws shf{ (Term Loan) eGgfn] k'+hLut k|s[ltsf] vr{sf] nflu Ps jif{eGbf j9L cjlwsf]

nflu k|jfx ePsf] shf{nfO{ ;Demg' kb{5 . Ps jif{eGbf sd cjlwsf] cfjlws shf{ ePdf l8df08 tyf cGo rfn" k"FhL shf{ zLif{sdf hgfpg' kg{]5 . To;}u/L ls:tfjGbLdf jf Psd'i6 c;'n ug{] u/L k|jflxt s'g} klg cjlwsf] cfjf;Lo 3/ shf{, l/on :6]6 shf{, xfo/kr{]h shf{ nufotsf cGo zLif{sdf kg{] u/L k|jflxt cfjlws shf{ o; cGt/ut ghgfO{ ;DjlGwt zLif{sdf g} hgfpg' kg{]5 .

@= cf]e/8«fˆ6 shf{ M cf]e/8«fˆ6 ;'ljwf pknJw u/fpg kfpg] a}+s tyf ljQLo ;+:yfx?n] cfˆgf JolQmut jf ;+:yfut u|fxsx?nfO{

cf]e/8«fˆ6 ;Ldf k|bfg u/L jf rNtL lgIf]k vftfdf cf]e/8«g ;'ljwf pknJw u/fO{ shf{ k|jfx u/L jSof}tf /x]sf] /sd o; zLif{sdf hgfpg' kg{]5 .

#= 6«i6 l/l;K6 shf{÷cfoft shf{ M k|lttkq dfkm{t ;fdfg cfoft ug{] k|of]hgsf] nflu pknJw u/fOPsf] cfoft shf{nfO{ 6«i6 l/l;K6 shf{sf] ?kdf

hgfpg' kg{]5 eg] o; zLif{s cGt/ut cfoftsf] nflu k|jfx ul/Psf] cGo shf{x? ePdf To:tf cGo cfoft shf{x?nfO{ ;d]t ;dfj]z u/L o;} zLif{s cGt/ut hgfpg' kg{]5 . t/, :jb]zL k|lttkqdf o; k|sf/sf] shf{ k|bfg ug{ kfO{g] 5}g .

$= l8df08 tyf cGo rfn" k"FhL shf{ M l8df08 tyf cGo rfn" k"FhL shf{ cGt/ut Hypothecation, Working Capital, Short Term Loan, Demand

Loan, Time Loan, Cash Credit nufotsf cGo rfn" k"FhL k|s[ltsf ;a} shf{x? ;dfj]z x'g] 5g\ . %= l/on :6]6 shf{ ;fk6 M l/on :6]6sf] nflu k|jfx ul/Psf] shf{ ;fk6 eGgfn] lgDgfg';f/sf] shf{ ;fk6nfO{ ;Demg' kb{5 .

-c_ cfjf;Lo 3/ shf{ -Residential Real Estate_ -cf_ Joj;flos ejg tyf cfjf;Lo ckf6{d]06 lgdf{0f shf{ -l/on :6]6 sDkgLnfO{ k|jfx ul/Psf] ax'cfjf;Lo

ckf6{d]06 shf{ / JolQmut cfjf; sf]nf]gL shf{_ -O_ lgdf{0f ;DkGg eO{ cfo cfh{g ug{ yfn]sf] Jofkfl/s sDKn]S; shf{ . -O{_ cGo l/on :6]6 shf{ -hUufhdLg vl/b tyf Knl6+u shf{ ;d]t_

!= hUufhdLg vl/b tyf Knl6Ë shf{ @= s'g} k|of]hg gv'nfO{ hUuf, hldg lwtf] /fvL k|jfx ePsf ?=%) nfv jf ;f] eGbf j9L /sdsf

Personal Loan, Mortgage Loan, Flexi Loan k|s[ltsf shf{ #= cGo

t/, lgDglnlvt shf{nfO{ l/on :6]6 shf{ dflgg] 5}g . hUuf ljsf; tyf ejg lgdf{0fdf ;+nUg g/x]sf Jofkfl/s÷cf}Bf]lus kmd{÷sDkgLn] cfˆgf] lgoldt Jofkfl/s÷cf}Bf]lus shf{sf] nflu cGo ;'/If0fsf cltl/Qm 3/ hUuf lwtf] /fv]sf shf{x?,

?=! s/f]8;Ddsf JolQmut cfjf;Lo 3/ shf{ . cfjf;Lo 3/ shf{ eGgfn] a}+s÷ljQLo ;+:yfn] u|fxssf] cfo>f]t x]/L ;f] >f]tn] kof{Kt wfGg] ls:tf

sfod u/L 3/ lgdf{0f jf vl/bsf] nflu k|jfx u/]sf] cfjf;Lo 3/ shf{ -Residential Real Estate_ sf] jSof}tf /sdnfO{ ;Demg' kb{5 .

^= JolQmut cfjf;Lo 3/ shf{ ;fk6 M ?= ! s/f]8;Ddsf JolQmut cfjf;Lo 3/ shf{ eGgfn] a}+s÷ljQLo ;+:yfn] u|fxssf] cfo>f]t x]/L ;f] >f]tn]

kof{Kt wfGg] ls:tf sfod u/L pQm u|fxsn] cfkm} k|of]u ug]{ jf ef8fdf nufpg] u/L 3/ lgdf{0f, 3/÷ckf6{d]G6 vl/bsf] nflu k|jfx u/]sf] cfjf;Lo 3/ shf{÷Home Loan) sf] jSof}tf /sdnfO{ ;Demg' kb{5 .

&= dflh{g k|s[ltsf] shf{ ;fk6 M s'g} klg JolQm jf ;+:yfnfO{ shf{ ;fk6 k|jfx ubf{ s'g} ;"rLs[t sDkgLsf] z]o/ jf l8j]~r/ ;'/If0fsf] ?kdf lwtf] lnO{ k|jfx ePsf shf{nfO{ dflh{g k|s[ltsf] shf{ ;fk6sf] ?kdf lnOg] 5 . t/, cGo k|of]hgsf nflu k|jflxt shf{df yk jf cltl/Qm ;'/If0f:j?k ;"rLs[t sDkgLsf] z]o/ jf l8j]~r/ lwtf] /fv]sf] cj:yfdf To:tf] shf{nfO{ dflh{g k|s[ltsf] shf{ dflgg] 5}g .

*= xfo/kr{]h shf{ M o; cGt/ut Jofkfl/s lx;fjn] ef8fdf ;+rfng ug{] u/L jf k|of]u ug{] u/fpg] u/L s'g} ;jf/L ;fwg jf ;fdfg vl/b ug{ k|jfx ul/Psf] shf{nfO{ xfo/kr{]h shf{ cGt/utsf] Jofkfl/s k|of]hgdf hgfpg' kg{]5 eg] clGtd k|of]ustf{ (End User) cfkm}n] k|of]u ug{] u/L ;jf/L ;fwg jf ;fdfg vl/b ug{ ljQLo ;'ljwf pknJw u/fO{ jSof}tf /x]sf] /sd JolQmut xfo/kr{]h shf{ cGt/ut hgfpg' kg{]5 . xfo/ kr]{h k|s[ltsf t/ cGo k|f]8S6 -h:t}M Auto Loan, Vehicle Loan cflb_ cGtu{t k|jfx ePsf shf{ ;d]t o; zLif{sdf ;dfj]z ug'{ kg]{5 .

(= ljkGg ju{ shf{ M g]kfn /fi6« a}+ssf] lgb{]zgsf] clwgdf /xL k|jfx ug{' kg{] lgb{]lzt ljkGg ju{ shf{sf] jSof}tf /sd o; zLif{sdf hgfpg' kb{5

141

!)= ljN; vl/b M a}+s ljQLo ;+:yfn] vl/b u/L lnPsf] r]s, 8«fˆ6, lgof{t ljnsf] jSof}tf /sd o; zLif{sdf hgfpg' kb{5 .

!!= cGo k|f]8S6x? M a}+s tyf ljQLo ;+:yfn] k|of]udf NofPsf dfly pNn]v ePb]lv jfx]ssf cGo k|f]8S6x? ePdf o; zLif{s cGt/ut pNn]v ub{} hfg' kg{]5 . o;/L pk/f]Qm ! b]lv o; zLif{s;Ddsf] ;Dk"0f{ /sdsf] s'n of]u a}+s÷ljQLo ;+:yfsf] ;f] ldltsf] s'n shf{ ;fk6 /sd;+u d]n vfg' kg]{5 .

!@= cf}Bf]lus ;+:yf M s'g} klg j:t' pTkfbg ug{], cyf{t sRrf kbfy{ jf cw{tof/L ;fdfgsf] k|of]ujf6 lglZrt dfgj÷d]lzg/Lsf] k|of]u u/L d"No clej[l4 u/fO{ tof/L j:t' pTkfbg ug{] vfnsf ;+:yfnfO{ uPsf] shf{ ;fk6nfO{ o; pkzLif{sdf hgfpg' k5{ . h:tf] M– l:6n pBf]u, l;d]06 pBf]u, ljh'nL pTkfbg, h'6 pBf]u, jfo/ pBf]u, sfk{]6 pBf]u, ufd{]06 pBf]u cflb .

!#= Jofkfl/s ;+:yf M s'g} yk k|f];]l;+u gu/L tof/L ;fdfg vl/b÷ljqmL ug{] Joj;flos ;+:yfnfO{ uPsf shf{x?sf] aSof}tf /sd o; pkzLif{s cGt/ut hgfpg' kg{]5 . h:t}M– /fli6«o Jofkf/ lgud, ;fN6 6«]l8Ë ln=, hg/n 6«]l8+u cflb .

!$= ;]jf Joj;fo ;+:yf M s'g} klg j:t' pTkfbg ug{] jf vl/b ljqmL ug{] geO{ u|fxsnfO{ ;]jf k|bfg ug{] clek|fon] :yflkt ;+:yfnfO{ uPsf] shf{ ;fk6nfO{ o; pkzLif{s cGt/ut hgfpg' kg{]5 . o:tf ;+:yf gfkmfd'vL jf k/f]ksf/L ;+:yf b'a} x'g ;Sg] 5g\ . h:t}M b"/;+rf/, :s"n÷sn]h, gl;{Ë xf]d, xl:k6n, xf]6n cflb .

!%= ;fgf tyf demf}nf pBdM b]xfosf ;Dk"0f{ cj:yf Pj+ cfwf/ ljBdfg /x]sf] pBdnfO{ ;fgf tyf demf}nf pBd -SME_ sf] ?kdf kl/eflift ul/Psf] 5 .

-s_ a9Ldf ?= %) nfv;Dd r'Qmf k"FhL ePsf] . -v_ a9Ldf ?= % s/f]8;Ddsf] l:y/ ;DklQ ePsf] . -u_ pTkfbg jf ;]jfd'ns Joj;fodf ;+nUg ePsf] . -3_ pBdL :jo+ sf/f]jf/ tyf Joj;fodf ;+nUg ePsf] .

142

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

========================================== lnld6]8 ;'/If0f cg';f/sf] shf{ tyf ;fk6sf] ljj/0f -dfl;s_

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

-?= nfvdf_

;'/If0f ut d;fGtsf]

afFsL o; dlxgfdf

ljtl/t o; dlxgfdf

c;"nL d;fGt;Dddf p7fpg afFsL

efsf gf3]sf]

;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf Aofh ;+Vof ;fFjf Aofh! ;'g rfFbL @ ;/sf/L ;'/If0f kqx? # u}/ ;/sf/L ;'/If0f kqx? $ d'2lt /l;b $=! cfˆg} ;+:yfsf] $=@ cGo Ohfht kq k|fKt

;+:yfsf]

% ;DklQsf] ;'/If0f %=! :yL/ ;DklQ 5.1.1 3/hUuf 5.1.2 d]lzg/L tyf pks/0fx? 5.1.3 kmlg{r/ tyf lkmS;r/ 5.1.4 ;jf/L ;fwgx? 5.1.5 cGo :yL/ ;DklQx? %=@ rfn" ;DklQ %=@=! s[lif k}bfjf/ 5.2.2.1 wfg rfdn 5.2.2.2 ;g x}l;ot 5.2.2.3 cGo s[lif k}bfjf/ %=@=@ cGou}/ s[lif k}bfjf/ 5.2.2.1 sRrf kbfy{ 5.2.2.2 cw{ tof/L a:t'x? 5.2.2.3 tof/L a:t'x? 5.2.2.4 g"g, lrgL, £o", t]n 5.2.2.5 sk8f 5.2.2.6 cGo j:t'x? ^ ljnx?sf] ;'/If0fdf ^=! :jb]zL ljn ^=@ ljb]zL ljn 6.2.1 cfoft ljn / k|ltt kq 6.2.2 lgof{t ljn 6.2.3 lgof{t ljnsf] lwtf]df 6.2.4 cGo ljb]zL ljn & hdfgtdf k|jflxt &=! ;/sf/L hdfgL &=@ ;+:yfut hdfgL &=# JolQmut hdfgL &=$ ;fd"lxs hdfgL &=% cGt//fli6«o >]0fLs[t ljb]zL

a}+ssf] hdfgtdf

&=^ cGo hdfgtdf * qm]l86 ÷8]lj6 sf8{ ( cGo hDdf ljj/0f tof/ ug]{ M ljj/0f k]z ug]{ clws[t b:tvt M b:tvt M gfd M gfd M bhf{ M bhf{ M ldlt M ldlt M

143

g]=/f=a}+s lgb]{zg kmf=g+=(=% ========================================== lnld6]8

ljkGg ju{ shf{ ljj/0f -q}dfl;s_ @) ========== ;fn ================ dlxgfsf] ljj/0f

-?= nfvdf_

l;=g+= shf{ zLif{s ut qodf;sf]

afFsL o; qodf;df

ljtl/t o; qodf;df

c;"nL o; qodf;;Dddf p7fpg

afFsL efsf gf3]sf]

;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf Aofh ;+Vof ;fFjf Aofh != s'n shf{ ;fk6 -ljN; vl/b

tyf l8:sfp06 ;d]t_

@=

ljkGg ju{ shf{ -s_ k|ToIf nufgL ! s[lif @ 3/]n' pBf]u # ;]jf $= cGo -v_ ck|ToIf nufgL -c_ ;+:yfut nufgL yf]s shf{_ != @= -cf_ z]o/ nufgL

#= o'jf :j/f]huf/ shf{ hDdf ^ dlxgf cl3sf] s'n afFsL

shf{

^ dlxgf cl3sf] s'n afFsL shf{;+usf] cg'kft

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

ljj/0f tof/ ug]{ ljj/0f k]z ug]{ clws[t M b:tvt M b:tvt M gfd M gfd M bhf{ M bhf{ M ldlt M ldlt M

144

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

================================lnld6]8

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

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

-?= nfvdf_

;+:yfks÷;~rfns÷ sfo{sf/L

ut qodf;;Ddsf] af +sL

o; qodf;df c;'nL o; qodf;;Dd af+sL

k|d'vsf] gfd ;fjf + Aofh ;fjf + Aofh ;fjf+ Aofh-s_ ;~rfns 1= 2= -v_ sfo{sf/L k|d'v 1= 2= -u_ ;+:yfks 1= 2=

-#_ sd{rf/L 1= 2=

-ª_ z]o/xf]N*/x? 1= 2=

hDdf ljj/0f tof/ ug]{ ljj/0f k]z ug]{ clws[t M b:tvt M b:tvt M gfd M gfd M bhf{ M bhf{ M ldlt M ldlt M

145

g]=/f=a}+s lgb]{zg kmf=g+=9=6=1

============================================== lnld^]*

;+:yfks÷;+:yfks ;d"xsf] z]o/ cGo a}+s tyf ljQLo ;+:yfdf

lwtf] /fvL lnPsf] shf{ ljj/)f -q}dfl;s_

-20 ;fn dlxgfsf] ljj/)f_

ljj/0f tof/ ug]{ ljj/0f k]z ug]{ clws[t M b:tvt M b:tvt M gfd M gfd M bhf{ M bhf{ M ldlt M ldlt M

b|i6JoM 1. Ohfhtkqk|fKt ;+:yfsf ;+:yfks z]o/wgLn] pkef]u u/]sf] shf{ ;DjGwdf hfgsf/L lng shf{ k|jfx ug]{ ;+:yfn] z]o/

/f]Ssfsf] nflu ;DjlGwt ;+:yfdf n]vL k7fp+bf clgjfo{?kdf shf{ /sd ;d]t pNn]v u/L k7fpg' kg]{ / /f]Ssf /fVg] ;+:yfn] ;f]sf] ljj/0f cBfjlws ug'{ kg]{5 . ;fy}, z]o/ lwtf] km's'jfsf] hfgsf/L ;d]t & lbgleqdf ;DalGwt ;+:yfnfO{ pknAw u/fpg' kg]{5 .

2. z]o/ /lhi6«];g nufotsf sfo{ dr]{G6 a}+ls+u ;DaGwL sf/f]af/ ug]{ ;+:yfaf6 u/fOPsf] ePdf ;d]t Ohfhtkqk|fKt ;+:yfsf ;+rfns jf ;+:yfksx?n] k|rlnt gLltut Joj:yf adf]lhd z]o/ lwtf] /fvL lnPsf] shf{sf] clen]v ;DjlGwt ;+:yfn] ;d]t /fVg' kg]{5 .

qm=;+= ;+:yfks z]o/wgLsf]

gfd

:jfldTjdf /x]sf] z]o/

;+Vof

r'Qmfk"FhLsf] k|ltzt

shf{sf] lwtf]df /x]sf] z]o/

;+Vof

shf{ ljj/0f lwtf]df /x]sf] z]o/

-% df_

s}lkmot

shf{ /sd

shf{ k|jfx ug]{ ;+:yfsf]

gfd

s"n ;+:yfks z]o/ ;+Vof

146

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

================================= lnld6]8

;/sf/L ;+:yfgx?nfO{ uPsf] shf{sf] ljj/0f -dfl;s_ @) ======= ;fn ============= dlxgfsf] ljj/0f

-?= nfvdf_

;+:yfgsf] gfd shf{sf]

p2]Zo

ut d;fGt;Dds

f] afFsL

o; dlxgfdf ljtl/t

o; dlxgfdf c;'nL

d;fGt;Dddf p7fpg afFsL

efsf gf3]sf]

;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf Aofh ;+Vof ;fFjf Aofh!= cf}Bf]lus

;+:yfgx? -s_ -v_ -u_ -3_ -ª_

@= Jofkfl/s ;+:yfgx?

-s_ -v_ -u_ -3_ -ª_

#= ljQLo ;+:yfx? -s_ -v_ -u_ -3_ -ª_

$= ;]jf ;DaGwL ;+:yfgx?

-s_ -v_ -u_ -3_ -ª_

%= cGo ;/sf/L ;+:yfgx?

-s_ -v_ -u_ -3_ -ª_

hDdf ljj/0f tof/ ug]{ M ljj/0f k]z ug]{ clws[t M b:tvt M b:tvt M gfd M gfd M bhf{ M bhf{ M ldlt M ldlt M

147

g]=/f=a}+s lgb]{zg kmf=g+=(=* =============== lnld6]8

lgIf]ksf] ljj/0f -dfl;s_ @) ===== ;fn ======== dlxgfsf] ljj/0f

-?=nfvdf_

vftfjfnfsf] ljj/0f rNtL art d'2lt

dfu]sf] avt lbg' kg]{ /sd

;l6{lkms]6 ckm

l8kf]lh6 dflh{g cGo

hDdf -!_ b]lv -&_ ;Dd

-!_ -@_ -#_ -$_ -%_ -^_ -&_ -*_ -s_ :jb]zL d'b|fdf vf]lnPsf] vftf != ljb]zL ;+3 ;+:yf tyf JolQm !=! ljb]zL s'6g}lts / ;xfos lgof]ux? !=@ ljb]zL ;/sf/af6 ;+rflnt cfof]hgfx? !=# cGt/f{li6«o ;+:yfx? (UNO nufotsf_ !=$ cGo u}/ ;/sf/L ljb]zL ;+:yfx? !=$=! cfjf;Lo !=$=@ u}/ cfjf;Lo !=% ljb]zL a}+sx? !=^ cGo ljQLo ;+:yfx? !=& ljb]zL Po/nfOG;x? !=* ljb]zL ;/sf/sf] k]G;g SofDkx? !=*=! ef/tLo ;/sf/ !=*=@ la|l6; ;/sf/ !=( ljb]zL gful/sx? !=(=! cfjf;Lo !=(=@ u}/ cfjf;Lo !=!) cGo !=!)=! cfjf;Lo !=!)=@ u}/ cfjf;Lo

@= gu/kflnsf ,uf=lj=;=tyf lhNnf ljsf; ;ldltx? #= ljQLo ;+:yfx? #=! lgIf]k :jLsf/ ug]{ ljQLo ;+:yfx? #=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? -s[=lj= a}+ssf]

jfl0fHo a}+lsË sf/f]af/ ug]{ ;d]t_ #=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx? #=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx? #=!=% ;xsf/L ;+:yfx? -;Lldt a}+lsË sf/f]af/ ug]{_ #=!=^ u}/ ;/sf/L ;+:yfx? -;Lldt a}+lsË sf/f]af/ ug]{_ #=!=& x'nfs;]jf ljefuåf/f ;+rflnt x'nfs art a}+sx?

-art lgIf]k dfq_ #=@ cGo ljQLo ;+:yfx? #=@=! g]kfn cf}Bf]lus ljsf; lgud #=@=@ s[lif ljsf; a}+s -jfl0fHo a}+lsË sf/f]af/ ug]{ afx]s_

#=# lgIf]k :jLsf/ gug]{ ljQLo ;+:yfx? #=#=! jLdf ;+:yf tyf sDkgLx? #=#=@ sd{rf/L ;+rosf]if #=#=# gful/s nufgL sf]if #=#=$ ======================

#=$ cGo ;xfos ljQLo OsfOx? #=$=! u|fdL0f :jfjnDag sf]if #=$=@ dgL r]Gh/ #=$=# lwtf]kq bnfn #=$=$ lwtf]kq vl/b ljqmL s]Gb| #=$=% ======================

148

$= u}/ ljQLo ;+:yfx? $=! ;/sf/L ;+:yf tyf sDkgLx? $=!=! cf}Bf]lus $=!=@ Jofkfl/s $=!=# cGo $=@ u}/ ;/sf/L ;+:yf tyf sDkgLx? $=@=! cf}Bf]lus $=@=@ Jofkfl/s $=@=# cGo

%= d'gfkmf sdfpg] p2]Zo gePsf ;+:yfx? %=! ljBfno, dxfljBfno %=@ xl:k6n, gl;{Ë xf]d %=# cGo %=#=! cfjf;Lo %=#=@ u}/ cfjf;Lo

^= JolQmut ^=! cfjf;Lo ^=@ u}/ cfjf;Lo

&= cGo &=! cfjf;Lo &=@ u}/ cfjf;Lo

*= vhf~rLsf] hdfgt :jb]zL d'b|fdf vf]lnPsf] lgIf]ksf] hDdf -!–*_ -v_ ljb]zL d'b|fdf vf]lnPsf] vftf != ljb]zL ;+3 ;+:yf tyf JolQm !=! ljb]zL s'6g}lts / ;xfos lgof]ux? !=@ ljb]zL ;/sf/af6 ;+rflnt cfof]hgfx? !=# cGt/f{li6«o ;+:yfx? (UNO nufotsf_ !=$ cGo u}/ ;/sf/L ljb]zL ;+:yfx?

!=$=! cfjf;Lo !=$=@ u}/ cfjf;Lo

!=% ljb]zL a}+sx? !=^ cGo ljQLo ;+:yfx? !=& ljb]zL Po/nfOG;x? !=* ljb]zL ;/sf/sf] k]G;g SofDkx? !=*=! ef/tLo ;/sf/ !=*=@ la|l6; ;/sf/

!=( ljb]zL gful/sx? !=(=! cfjf;Lo !=(=@ u}/ cfjf;Lo

!=!) cGo !=!)=! cfjf;Lo !=!)=@ u}/ cfjf;Lo

@= :jb]zL ;+3;+:yf tyf sDkgLx? @=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? @=@ cGo cfjf;Lo If]q @=# u}x| cfjf;Lo If]q #= JolQmut #=! cfjf;Lo #=@ u}/ cfjf;Lo

ljb]zL d'b|fdf vf]lnPsf] lgIf]ksf] hDdf -! – #_ hDdf /sd -s_ ± -v_

hDdf vftf ;+Vof ljj/0f tof/ ug]{sf] ljj/0f k]z ug]{ clws[tsf] gfd M gfd M bhf{ M bhf{ M b:tvt M b:tvt M ldlt M ldlt

149

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

======================================= lnld6]8

a}b]lzs ;DklQsf] ljj/0f -dfl;s_

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

gub ljb]zL d'b|f

df}Hbft

ljb]zL a}+s

df}Hbft

:jb]zL a}+s ljQLo ;+:yf df}Hbft

a}s÷ljQLo ;+:YffnfO{ ;fk6L

dfu]sf] avt k|fKt x'g] /sd

vl/b/e'QmfgL ul/Psf] ljb]zL ljn

ljb]zL ;/sf/sf] 6]«h/L ljn

ljb]zL a08

;df;f]wgn]] b]vfPsf] 8]lj6

Jofn]G;

cGo

g]=/f= a}+s

s ju{{

v ju{

u ju{

s ju{{

v ju{

u ju{ ljb]z

s ju{{

v ju{

u ju{ ljb]z

! cd]l/sL 8n/

@ o"/f] # :jL;

k|m]Gs $ ci6«]lnog

8n/ % Sofg]l8og

8n/ ^ l;+ufk'/

8n/ & hfkfgL

o]]g * l:jl8;

qmf]g/ ( 8]lg;

qmf]g/ !) x+usË

8n/ !! ;fpbL

l/ofn !@ stf/

l/ofn !# lrlgof

o'cfg !# ef/tLo

?= hDdf b|Z6Jo M pko'{Qm ljb]zL ;DklQ ljj/0fx?nfO{ kmf/d g+= (=! sf

;DklQ tkm{ b]xfosf ;DjlGwt zLif{sx?df qmdzM k|ljli6 ug'{ kg]{5 . !=@=!

ef? !=@=@ cGo

@=^=! ef/t @=^=@ cGo

@=!=@

@=@=@

@=#=@

@=$=@

^=!=@

^=@=@

^=#=@

%=@=@=!)

#=!=@

#=@=@

#=#=@

#=%=! ef/t #=%=@ cGo

&=@=! ef/t &=@=@ cGo

$=^ $=^ %=@=@=!) %=@=@=!)

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

b:tvt M b:tvt M

gfd M gfd M

150

g]=/f=a}+s lgb]{zg kmf=g+=(=!) ======================== lnld6]8

7'nf lgIf]kstf{sf] ljj/0f -q}dfl;s_ @) ======= ;fn ======== dlxgfsf] ljj/0f

-?=bz nfvdf_

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

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

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

hDdf -v_ s / v sf] hDdf

ljj/0f tof/ ug]{ M ljj/0f k]z ug]{ clws[t M b:tvt M b:tvt M gfd M gfd M bhf{ M bhf{ M

151

g]=/f=a}+s lgb]{zg kmf=g+=(=!! ======================== lnld6]8

7"nf C0fLx?;Fu p7fpg afFsL shf{sf] ljj/0f -q}dfl;s_ @) ======= ;fn ======== dlxgfsf] ljj/0f

-?=nfvdf_

C0fLsf] gfd shf{sf] p2]Zo

k|jflxt s"n shf{{ tyf ;'ljwf

nufgLdf /lx/x]sf] s"n /sd ;'ljwf -ckm Jofn]lG;6 sf/f]af/_

p7fpg afFsL s"n shf{ /sd

p7fpg afFsL /sd dWo]

efsf gf3]sf] shf{ /sd

sf/f]af/sf]

lsl;d

:jLs[t ;Ldf

;'ljwfsf]

cjlw

pkof]u ePsf] /sd

;fFjf Aofh ;fFjf Aofh

hDdf b|i6JoM != 7"nf C0fLx? eGgfn] æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] xsdf ?= % s/f]8 / cGo Ohfhtkqk|fKt ;+:yfsf] xsdf ?= %)

nfv jf ;f] eGbf a9L shf{ lnPsf] C0fLnfO{ hgfpFb5 . @= Ps} ;d"xsf ljleGg sDkgLx?n] 5'§f5'§} nu]sf] shf{ Psd'i6 ubf{ pk/f]Qm ;Ldf gf3]df Ps} ;d"xsf sDkgL zLif{s cGtu{t

ljleGg sDkgLx?n] pkof]u u/]sf] shf{nfO{ 5'§f5'§} -;Ldf ggf3] klg_ o; ljj/0fdf b]vfpg' kg]{5 .

ljj/0f tof/ ug]{ ljj/0f k]z ug]{ clws[t b:tvt M b:tvt M gfd M gfd M bhf{ M bhf{ M

152

g]=/f=a}+s lgb]{zg kmf=g+=(=!@ ======================== lnld6]8

cjlw cg';f/ efsf gf3]sf] shf{ tyf ;fk6sf] ljj/0f -q}dfl;s_ @) ======= ;fn ======== dlxgfsf] ljj/0f

-?=bz nfvdf_

shf{ If]q

k|jflxt s'n shf{

c;n shf{ lgl:s|o shf{

efsf ggf3]sf]# dlxgf;Dd efsf gf3]sf]

k'g/;+/rgf tyf

k'g/tflnlss/0f

# b]lv ^ dlxgf;Dd

efsf gf3]sf]

^ dlxgfb]lv ! jif{ ;Dd efsf

gf3]sf]

! jif{eGbf a9Lcjlwn] efsf

gf3]sf]

efsf gf3]sf] s"n shf{

shf{ ;+Vof

/sdshf{ ;+Vof

/sdshf{ ;+Vof

/sdshf{ ;+Vof

/sdshf{ ;+Vof

/sdshf{ ;+Vof

/sd shf{ ;+Vof

/sdshf{ ;+Vof

/sd

!= s[lif / jg ;DaGwL @= df5fkfng ;DaGwL #= vfgL ;DaGwL $= s[lif, jg tyf k]o kbfy{

pTkfbg ;DaGwL %= u}/vfB j:t' pTkfbg

;DaGwL ^= lgdf{0f &= ljB't,UofF; tyf kfgL *= wft'sf pTkfbgx?, d]lzg/L

tyf On]S6«f]lgs cf}hf/ tyf h8fg

(= oftfoft, e+8f/ / ;+rf/ !)= yf]s tyf v'b|f ljq]mtf !!= ljQ, jLdf tyf crn

;DklQ !@= ko{6g ;]jf !#= cGo ;]jfx? !$= pkef]Uo shf{ !%= :yfgLo ;/sf/ !^= cGo

hDdf

ljj/0f tof/ ug]{ M ljj/0f k]z ug]{ clws[t b:tvt M b:tvt M gfd M gfd M bhf{ M bhf{ M

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

============================= lnld6]8

cGt/ a}+s sf/f]jf/ ljj/0f -b}lgs_ ?=xhf/df

sf/f]jf/ ldlt sf/f]jf/ ePsf] a}+ssf] gfd

;fk6L -Borrowing_

nufgL (Lending)

Aofhb/ cjlw s}lkmot

hDdf /sd

tof/ ug]{ k]z ug]{

153

g]=/f=a}+s lgb]{zg kmf=g+= (=!$ ============================= lnld6]8

q}dfl;s ljQLo ljj/0f

-?=xhf/df_ qm=;+= ljj/0f o; qodf; cl3Nnf] qodf; utjif{sf] ;DjlGwt qodf;1= s'n k"FhL tyf bfloTj - !=! b]lv !=& ;Dd _ 1=1 r'Qmf k"FhL 1=2 hu]8f tyf sf]ifx? 1=3 C0fkq tyf a08 1=4 ;fk6L 1=5 lgIf]k bfloTj -c + cf_ c= :jb]zL d'b|f cf= ljb]zL d'b|f 1=6 cfos/ bfloTj 1=7 cGo bfloTj 2= s'n ;DklQ -@=! b]lv @=& ;Dd_ 2=1 gub tyf a}+s df}Hbft 2=2 dfu tyf cNk ;"rgfdf k|fKt x'g] 2=3 nufgL 2=4 shf{ tyf ;fk6 c= l/on :6]6 shf{ ;fk6

!= cfjf;Lo 3/ shf{ -?= ! s/f]8;Ddsf] JolQmut cfjf;Lo 3/ shf{ afx]s_

@= Joj;flos ejg tyf cfjf;Lo ckf6{d]06 lgdf{0f shf{ #= lgdf{0f ;DkGg eO{ cfo cfh{g ug{ yfn]sf] Jofkfl/s sDKn]S;

shf{

$= cGo l/on :6]6 shf{ -hUufhdLg vl/b tyf Knl6+u shf{ ;d]t_ cf= ?= ! s/f]8;Ddsf] JolQmut cfjf;Lo 3/ shf{

O= dflh{g k|s[ltsf] shf{ O{= cfjlws shf{ p= clwlasif{÷l6=cf/=÷rfn' k"FhL shf{ pm= cGo shf{ 2=5 :yL/ ;DklQ 2=6 u}/a}lsÍ ;DklQ 2=7 cGo ;DklQ 3= gfkmf gf]S;fg lx;fj o; cl3Nnf] utjif{sf] ;DjlGwt qodf;;Dd3=1 Aofh cfDbfgL 3=2 Aofh vr{ s v'b Aofh cfDbfgL -#=! – #=@_ 3=3 lkm, sldzg / l8:sfp06 3=4 cGo ;~rfng cfDbfgL 3=5 ;6xL 36a9 cfDbfgL -v'b_ v s"n ;+rfng cfDbfgL -s+ #=# blv #=%_ 3=6 sd{rf/L vr{ 3=7 cGo ;~rfng vr{ u gf]S;fgL Joj:yf cl3sf] ;+rfng gfkmf -v – #=^ – #=&_ 3=8 ;Defljt gf]S;fgL Joj:yf # ;+rfng gfkmf -u – #=*_ 3=9 u}/;~rfng cfDbfgL÷vr{ v'b 3=10 ;Defljt gf]S;fgL Joj:yfaf6 lkmtf{ ª lgoldt ls|ofsnfkaf6 gfkmf -3 +#=( +#=!)_ 3=11 c;fdfGo sf/f]jf/af6 ePsf] cfDbfgL÷vr{ -v'b_ r jf]g; / s/ cl3sf] gfkmf -ª + #=!!_ 3=12 sd{rf/L af]g; Joj:yf 3=13 cfos/ Joj:yf % v'b gfkmf÷gf]S;fg -r – #=!@ – #=!#_ 4= cg'kftx? o; qodf; cl3Nnf] qodf; utjif{sf] ;DjlGwt qodf;4=1 k"FhLsf]if÷hf]lvd efl/t ;DklQ 4=2 lgis[o shf{÷s'n shf{ 4=3 ;Defljt gf]S;fgL Joj:yf÷s'n lgis[o shf{ 4=4 k"FhLsf] nfut -Cost of Funds_ 4=5 shf{ lgIf]k cg'kft -o; a}+ssf] lgb]{zg adf]lhdsf]_ 4=6 cfwf/ b/

154

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

=======================lnld6]8

On]S6«f]lgs a}+ls+u sf/f]af/ ;DaGwL laj/0f -dfl;s_

================d;fGt;Dd

tof/ ug]{ k]z ug]{

qm=;+ laj/0f ut cjlw;Dd

o; cjlwdf yk÷36

o; cjlwsf] cGtdf

s}lkmot

! zfvf /lxt a}+lsu ;]jf !=! zfvf/lxt a}+lsu ;]jf s]Gb| ;+Vof !=@ ;]jf lng] u|fxssf] ;+Vof !=# :jLs[t s]Gb|df ;]jf ;+rfng gePsf] jf x'g

afFsL eP ;f]sf] ;+Vof ;+rfng gx'g'sf]

sf/0f pNn]v ug]{!=$ s'n sf/f]jf/ ;+Vof !=% s'n sf/f]jf/ /sd @ df]jfOn a}+ls+u ;]jf @=! ;]jf lng] u|fxssf] ;+Vof @=@ s'n sf/f]jf/ ;+Vof @=# s'n sf/f]jf/ /sd # O{G6/g]6 a}+ls+u ;]jf #=! ;]jf lng] u|fxssf] ;+Vof #=@ s'n sf/f]jf/ ;+Vof #=# s'n sf/f]jf/ /sd $ O{–sf8{ ;]jf $=! ATM sf] s'n ;+Vof ATM ;+Vof

yk÷36 ePsf] v08df :yfg v'nfpg] .

$=@ 8]lj6 sf8{ tkm{ $=@=! sf8{ lng]sf] ;+Vof $=@=@ sf8{ dfkm{t ePsf] s'n sf/f]jf/ ;+Vof $=@=# sf8{ dfkm{t ePsf] s'n sf/f]jf/ /sd $=# qm]l86 sf8{ tkm{ $=#=! sf8{ lng]sf] ;+Vof $=#=@ sf8{ dfkm{t ePsf] s'n sf/f]jf/ ;+Vof $=#=# sf8{ dfkm{t ePsf] s'n sf/f]jf/ /sd $=$ lk|k]8 sf8{ tkm{ $=$=! sf8{ lng]sf] ;+Vof $=$=@ sf8{ dfkm{t ePsf] s'n sf/f]jf/ ;+Vof $=$=# sf8{ dfkm{t ePsf] s'n sf/f]jf/ /sd

155

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

================================================== lnld6]8

zfvf sfof{no ;DaGwL ljj/0f -dfl;s_ ====== ;fn ======== dlxgfsf] ljj/0f

qm=;+= zfvf sf]8

zfvfsf] gfd

zfvfsf] k|sf/

;~rfng ldlt

7]ufgf

kmf]g

ˆofS;

Od]n s'n shf{

;fk6 tyf lan vl/b

lgIf]k

lhNnf uf=lj=;= g= kf= j8f g+

6f]n rNtL art d'2tL cGo s'n

tof/ ug]{M k]z ug]{M ;xLM ;xLM gfdM gfdM bhf{M bhf{M ldltM ldltM

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

=========== a}+s lnld6]8 Aofhb/ cg';f/sf] lgIf]ksf] ljj/0f -dfl;s_

====== ;fn ======== dlxgfsf] ljj/0f -?=bz nfvdf_

qm=;+= lgIf]ksf] k|sf/ Jofhb/ -:jb]zL d'b|f lgIf]kdf_ Jofhb/ -ljb]zL d'b|f lgIf]kdf_

Go"gtd clwstd efl/t cf}ift /sd Go"gtd clwstd efl/t cf}ift /sd ! art @ d'2lt @=! ! dlxgf;Ddsf] @=@ ! b]lv # dlxgf @=# # b]lv ^ dlxgf @=$ ^ dlxgfb]lv ! jif{ @=% ! b]lv @ jif{ @=^ @ jif{eGbf a9L # sn

$ ;l6{lkms]6 ckm l8kf]lh6

% cGo ^ Jofh gnfUg] lgIf]k ^=! rNtL ^=@ dflh{g ^=# cGo

s'n tof/ ug]{M k]z ug]{M ;xLM ;xLM gfdM gfdM bhf{M bhf{M ldltM ldltM

156

g]=/f=a}+s lgb]{zg kmf g+= (=!* =========== lnld6]8

Aofhb/ cg';f/sf] shf{sf] ljj/0f -dfl;s_

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

If]qut shf{ -?=bz nfvdf_

qm= ;+= shf{

Aofhb/ -:jb]zL d'b|df_ Aofhb/ -ljb]zL d'b|df_

Go"gtd clwstdefl/t cf};t

/sd Go"gtd clwstd efl/t cf};t

/sd

1 s[lif / jg ;DaGwL 2 df5fkfng ;DaGwL 3 vfgL ;DaGwL

4 s[lif, ag tyf k]o kbfy{ pTkfbg ;DaGwL

5 u}/vfB j:t' pTkfbg ;DaGwL

6 lgdf{0f 7 ljB't, Uof; / kfgL

8 wft'sf pTkfbgx?, d]l;g/L tyf On]S6«f]lgs cf}hf/ tyf h8fg

9 oftfoft , e08f/ / ;+rf/ 10 yf]s tyf v'b|f ljq]mtf 11 ljQ, jLdf tyf crn ;DklQ 12 ko{6g ;]jf 13 cGo ;]jfx? 14 pkef]Uo shf{ 15 :yfgLo ;/sf/ 16 cGo hDdf

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

qm= ;+= shf{

Aofhb/ -:jb]zL d'b|df_ Aofhb/ -ljb]zL d'b|df_

Go"gtd clwstdefl/t cf};t

/sd Go"gtd clwstd efl/t cf};t

/sd

1 cfjlws shf{ 2 clwljsif{ shf{ 3 6«i6 l/l;K6 shf{÷cfoft shf{ 4 l8df08 tyf cGo rfn' k"FhL shf{

5 JolQmut cfjf;Lo 3/ shf{ -?= ! s/f]8 ;Ddsf]_

6 l/on :6]6 shf{ ;fk6 7 dflh{g k|s[ltsf] shf{x? 9 ljkGg ju{ shf{ 10 lan v/Lb 11 cGo shf{x? hDdf

157

g]=/f=a}+s lgb]{zg kmf=g+= (=!( ======================= lnld6]8

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

qm=;+= ljj/0f ;+Vof s}lkmot != s'n z]o/wgL ;+Vof ;+:yfks z]o/wgL ;fwf/0f z]o/wgL

@= s'n sd{rf/L ;+Vof clws[t :t/ ;xfos :t/ s/f/ sd{rf/L cGo #= s'n ns/ ;+Vof -lsl;d adf]lhd v'nfpg]_

158

Ohfhtkqk|fKt ;+:yfx?n] o; a}+sdf k7fpg' kg]{ tYofÍx? ;DaGwL ljj/0f

cg';"rL÷kmf/fd g+= ljifo tYofÍsf] lsl;d

k7fpg' kg]{ cjlw

tYofÍ k7fpg' kg]{ ljefusf] gfd

!=! / !=@ -v / u ju{sf] nflu_

k'+hLsf]if / hf]lvd efl/t ;DklQ

dfl;s Ps dlxgfleqa}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefu

kmd{ g+= ! b]lv * ;Dd

-s ju{sf] nflu_

k'+hLsf]if / hf]lvd efl/t ;DklQ

dfl;s Ps dlxgfleqa}+s ;'kl/j]If0f ljefu

@=!, @=@ / @=# shf{ ;fk6 / Joj:yf, u|fxs cg';f/ shf{ / u}/ a}ls+u ;DklQ

q}dfl;s Ps dlxgfleqa}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefu

lgb]{zg g+ # sf] a'Fbf & cg';f/

cfk;L ;DaGw ePsf u|fxssf] shf{ ljj/0f

c4{–jflif{s Ps dlxgfleqa}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefu

#=! If]qut shf{ ljj/0f dfl;s !% lbg leq ;DjlGwt ;'kl/j]If0f ljefu

#=@ pTkfbgzLn If]q shf{ ;dLIff ljj/0f

cw{jflif{s ! dlxgfleq ;DjlGwt ;'kl/j]If0f ljefu

%=! t/ntf cg'udg ljj/0f q}dfl;s !% lbg leq ;DjlGwt ;'kl/j]If0f ljefu %=@ Aofhb/ hf]lvd cg'udg

ljj/0f q}dfl;s !% lbg leq ;DjlGwt ;'kl/j]If0f ljefu

%=# ljb]zL ljlgdo cg'udg ljj/0f ;fKtflxs & lbgleq ;DjlGwt ;'kl/j]If0f ljefu (=!, (=@, (=#, (=#-s_, (=$, (=&, (=*, (=(, (=!%, (=!^, (=!& / (=!*

dfl;s tYofÍ ljj/0f dfl;s !% lbg leq a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefu

(=%, (=^, (=^=!, (=!), (=!! / (=!@

q}dfl;s tYofÍ ljj/0f q}dfl;s !% lbg leq a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefu

(=!# cGt/a}+s sf/f]af/ ljj/0f b}lgs

sfof{no ;doleq


(=!$ Quarterly Financial Highlight q}dfl;s #% lbg leq a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefu

(=!( cw{–jflif{s ljj/0f

cw{jflif{s !% lbg leq a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefu

!!=! ;x–ljQLos/0f shf{ ljj/0f q}dfl;s #) lbg leq

a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefu

!#=! clgjfo{ df}Hbft ljj/0f ;fKtflxs ;ft lbgleq ;DjlGwt ;'kl/j]If0f ljefu !#=# j}Bflgs t/ntf ljj/0f dfl;s !% lbg leq ;DjlGwt ;'kl/j]If0f ljefu

Aofhb/ ljj/0f q}dfl;s & lbg leq a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefu

!(=# ;Ldf sf/f]jf/ ljj/0f sf/f]jf/sf]

cfwf/df sf/f]jf/sf] ldltn] !% lbg leq

ljQLo hfgsf/L OsfO{

!(=$ z+sf:kb sf/f]jf/ ljj/0f sf/f]jf/sf]

cfwf/df z+sf:kb b]lvg] ljlQs}

ljQLo hfgsf/L OsfO{

gf]6M o; lgb]{zgdf pNn]v eP adf]lhdsf tYofÍ kmf/dx? Od]n dfkm{t k7fpFbf cg';Gwfg ljefunfO{ ;d]t k7fpg' kg]{5 . o; lgb]{zgdf pNn]v ePb]lv afx]s o; a}+ssf] cGo ljefu÷sfof{nodf k7fpg' kg]{ ljj/0fx? lgoldt ?kdf k7fpg' kg]{5 .

159



O=k|f= lgb]{zg g+= !)÷)&) ljifo M ;+:yfks z]o/ gfd;f/L jf v/Lb÷ljqmL jf xs x:tfGt/0f ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] ;+:yfks jf ;+:yfks ;d"xsf] z]o/ s'g} JolQm jf ;+:yfnfO{ gfd;f/L jf vl/b÷laqmL jf xs x:tfGt/0f ug]{ ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 . != ;+:yfks / ;+:yfks ;d"xsf] z]o/ lnPsf JolQmx?sf] d[To' ePdf jf k|rlnt sfg'g adf]lhd kfl/jfl/s

c+za08f ePdf k|rlnt sfg'gsf] l/t k'¥ofO{ lghx?sf] xsbf/ jf lghx?n] OR5fPsf] JolQmsf] gfddf gfd;f/L u/L ;f] sf] kGw| lbg leq o; a}+snfO{ hfgsf/L lbg' kg]{5 .

@= ;+:yfks tyf ;+:yfks ;d"xsf] z]o/ gfd;f/L jf laqmL ;DaGwdf k|rlnt sfg'gsf] clwgdf /xL ;+:yfks tyf ;+:yfks ;d"xsf] z]o/ lng] JolQm jf ;+:yfn] cfˆgf]

:jfldTjdf /x]sf] z]o/ b]xfo adf]lhd l/t k'¥ofO{ gfd;f/L jf laqmL ug{ ;Sg] 5g\ M– -s_ Ohfhtkqk|fKt ;+:yfn] cfkm\gf z]o/wgLsf] z]o/ vl/b÷laqmL jf gfd;f/L ug'{ k"j{ o; a}+ssf]

:jLs[lt lng' kg]{5 . :jLs[ltsf] nflu ;+rfns ;ldltsf] l;kmfl/; ;lxt o; a}+sdf cfj]bg ug'{kg]{ 5 .

-v_ v08 -s_ df h'g;'s} Joj:yf ePtf klg ;+:yfks ;+:yfks jLrdf z]o/ vl/b÷ljqmL ePdf k|rlnt sfg'gsf] l/t k'¥ofO{ vl/b÷ljqmL u/L ;f] sf] hfgsf/L !% lbg leq o; a}+snfO{ lbg' kg]{5 . t/, o; a}+saf6 Fit & Proper Test dfkg gePsf] ;+:yfksn] r'Qmf k"FhLsf] b'O{ -@_ k|ltzteGbf a9L x'g]u/L ;+:yfks z]o/ vl/b ug{ rfx]df ;+:yfks ;+:yfks jLrdf z]o/ vl/b÷ljqmL x'g] ePtf klg o; a}+ssf] :jLs[lt lng'kg]{ 5 .

-u_ d[To' eO{ jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zj08f eO{ xs x:tfGt/0f ePsf] afx]s cGo cj:yfdf ;+:yfksn] cfˆg} ;d"xsf ;+:yfksnfO{ dfq z]o/ gfd;f/L jf laqmL ug'{ kg]{5 .

-3_ v08 -u_ adf]lhd ;+:yfks ;d"xdf z]o/ gfd;f/L jf laqmL x'g g;Sg] cj:yf ePdf dfq cGo JolQm jf ;+:yfnfO{ o; lgb]{zgsf clwgdf /xL z]o/ gfd;f/L jf laqmL ug{ ;lsg] 5 . o;/L ;+:yfks ;d"xsf] z]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yf klg h'g ;d"xaf6 z]o/ gfd;f/L jf vl/b u/L lnPsf] xf] ;f]xL ;d"xdf ;dfj]z x'g]5g\ .

-ª_ b]xfosf] cj:yf ePsf] s'g} klg JolQm jf ;+:yfnfO{ ;+:yfksn] cfˆgf] :jfldTjsf] z]o/ gfd;f/L jf laqmL ug{ kfpg] 5}gg\ M– -!_ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf k/L ;f] ;"rLaf6 k'ms'jf ePsf] ldltn] sDtLdf tLg jif{

gk'u]sf], -@_ ;DalGwt Ohfhtkqk|fKt ;+:yfsf] cfGtl/s jf afXo n]vfk/LIfsdf lgo'Qm /x]sf], -#_ ;DalGwt Ohfhtkqk|fKt ;+:yfsf] sfg'gL jf cGo ;Nnfxsf/ kbdf axfn ePsf], -$_ ;DalGwt Ohfhtkqk|fKt ;+:yf;Fu s'g} lsl;dsf] 7]Ssf k§fdf lx:;]bf/ /x]sf], -%_ k|rlnt sfg'g adf]lhd s/ r'Qmf gu/]sf] jf :yfoL s/bftf n]vf gDj/ lgoldt gu/]sf], -^_ s'g} Ohfhtkqk|fKt ;+:yfsf] sfd sf/jfxLdf a]OdfgL jf ablgot u/]sf] s'/f cbfntaf6

k|dfl0ft ePsf], -&_ lwtf]kq bnfn jf ahf/ lgdf{tf, ;xsf/L ;+:yf, -*_ ;DjlGwt Ohfhtkqk|fKt ;+:yfaf6 shf{ lnPsf] jf ljQLo :jfy{ /x]sf] . t/, o; a}+saf6

Ohfhtkqk|fKt æ3Æ ju{sf ljQLo ;+:yfx?sf] xsdf of] k|fjwfg nfu" x'g] 5}g . -(_ Ohfhtkqk|fKt ;+:yfsf] r'Qmf k"FhLsf] kGw| k|ltzt eGbf sd z]o/ lnPsf] z]o/wgLn] yk

z]o/ gfd;f/L jf vl/b u/L ln+bf lghsf] :jfldTjdf pQm Ohfhtkqk|fKt ;+:yfsf] r'Qmf k"FhLsf] kGw| k|ltzt eGbf a9L z]o/ :jfldTj x'g] cj:yf ePsf], jf

160

-!)_ kmd{, sDkgLsf] xsdf ljut @ jif{b]lv ;+lrt d'gfkmfdf ;+rfngdf g/x]sf] . -!!_ a}+s tyf ljQLo ;+:yf ;DjGwL P]g, @)^# sf] bkmf ( / !! jdf]lhd tf]lsPsf] cjlw / zt{ k"/f

gu/]sf], -!@_ a}+s tyf ljQLo ;+:yfaf6 hf/L ePsf] z]o/sf] dfu /sd r'Qmf÷e'QmfgL gu/]sf], -!#_ ;+:yfks z]o/ vl/b÷ljqmL kl5 sfod x'g cfpg] s'n ;+:Yffksx?dWo] Ps ltxfO{ ;b:ox?

:gfts jf ;f] ;/xsf] of]Uotf k|fKt x'g'kg]{df ;f] cj:Yff ljBdfg /xg g;Sg] b]lvPsf], jf -!$_ o; a}+sn] ;do ;dodf Ohfhtkqk|fKt ;+:yfsf] ;+:yfks x'g tf]s]sf] Go"gtd of]Uotf / cg'ej

gePsf] -!^_ o; a}+sn] tf]s]sf] 9fFrf ;lxtsf] lgj]bg k]z gu/]sf / k|rlnt sfg'gn] cof]Uo 7x/ u/]sf] .

-r_ Ohfhtkqk|fKt ;+:yfsf] ;+:yfks jf ;+:yfks ;d"xsf] z]o/ vl/b ug]{ kmd{÷sDkgLsf] z]o/ :jfldTj s'g} klg lsl;dn] x:tfGt/0f ug{' cl3 ;f] kmd{ tyf sDkgLn] o; a}+saf6 :jLs[lt lng' kg]{5 . Ohfhtkqk|fKt ;+:yfsf] ;+:yfks jf ;+:yfks ;d"xsf] z]o/ vl/b ug]{ sDkgLsf] z]o/ csf]{ s'g} sDkgLn] vl/b u/]sf] ePdf To:tf] sDkgLsf] z]o/ klg s'g} klg lsl;dn] x:tfGt/0f ug'{cl3 o; a}+saf6 :jLs[lt lng' kg]{5 .

-5_ a}+s tyf ljQLo ;+:yfsf ;+:yfks÷;+:yfks ;d"xsf] z]o/ vl/b ubf{ ;+:yfks z]o/wgLx¿n] tf]lsPsf] 9fFrfdf -a}+s÷ljQLo ;+:yf ;+:yfkgf Pj+ ljQLo sf/f]jf/ ug{] Ohfhtkq ;DjGwL gLltut Pj+ k|s[ofut Aoj:yfM @)^# sf] ;+zf]lwt cg';"rL # sf] a'Fbf g+= !^ sf] ljj/0f_ nufgL x'g] /sdsf] cfo;|f]t;DaGwL ljj/0f clgjfo{ ¿kdf k]z ug'{ kg]{5 . ;f] sf] clen]v ;DalGwt a}+s tyf ljQLo ;+:yfn] cBfjlws u/L /fVg' kg]{ tyf ;f] ;DaGwL ;Dk"0f{ clen]vsf] k|ltlnlk o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefudf ;d]t k]z ug'{ kg]{5 .

#= ;+:yfks jf ;+:yfks ;d"xsf] z]o/ gfd;f/L jf vl/b u/L lng] cGo JolQm jf ;+:yfn] bkmf ! / @ df pNn]v ePsf] k|lqmof gk'¥ofO{ cfˆgf] :jfldTjsf] z]o/ gfd;f/L jf laqmL ug{ kfpg] 5}gg\ .

$= o; a}+sn] ;+:yfks ;d"xsf] z]o/ gfd;f/L jf laqmL ug{ :jLs[lt lbPsf] ldltn] tLg dlxgf leq cfˆgf] :jfldTjsf] z]o/ gfd;f/L jf laqmL u/L ;Sg' kg]{5 . ;f] cjlw kZrft\ ;+:yfks ;d"xsf] z]o/ laqmL ug{ lbOPsf] :jLs[lt :jtM /2 x'g]5 .

%= cfo;|f]t -Income Source_ ;DaGwdf h'g;'s} k|of]hgsf] nflu kF"[hL a[l4 ug]{ ;Gbe{df a}+s tyf ljQLo ;+:yfsf ;+:yfks÷;+:yfks ;d"xsf] z]o/

vl/b ubf{ ;+:yfks z]o/wgLx¿n] tf]lsPsf] 9fFrfdf -a}+s÷ljQLo ;+:yf ;+:yfkgf Pj+ ljQLo sf/f]jf/ ug{] Ohfhtkq ;DjGwL gLltut Pj+ k|s[ofut Aoj:yfM @)^# sf] ;+zf]lwt cg';"rL # sf] a'Fbf g+= !^ sf] ljj/0f _ nufgL x'g] /sdsf] cfo;|f]t;DaGwL ljj/0f clgjfo{ ¿kdf k]z ug'{ kg]{5 . ;f] sf] clen]v ;DalGwt a}+s tyf ljQLo ;+:yfn] cBfjlws u/L /fVg' kg]{ tyf ;f] ;DaGwL ;Dk"0f{ clen]vsf] k|ltlnlk o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefudf ;d]t k]z ug'{ kg]{5 .

^= ;+:yfks jf ;f] ;d"xsf] z]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yfn] o; lgb]{zg ljkl/t x'g] u/L cfˆgf] :jfldTjdf /x]sf] z]o/ gfd;f/L jf laqmL u/]df o;/L lgb]{zg ljkl/t cfˆgf] :jfldTjdf /x]sf] z]o/ gfd;f/L jf laqmL ug]{ JolQm jf ;+:yfx? lghx?n] cfˆgf] :jfldTjdf /x]sf] z]o/ gfd;f/L jf laqmL u/]sf] ldltn] sDtLdf kfFr jif{;Dd csf]{ s'g} Ohfhtkqk|fKt ;+:yfsf]] ;+:yfks x'g tyf s'g} klg Ohfhtkqk|fKt ;+:yfsf] ;+rfns x'g of]Uo x'g] 5}gg\ .

&= o; a}+såf/f hf/L a}+s÷ljQLo ;+:yf ;+:yfkgf Pj+ ljQLo sf/f]jf/ ug{] Ohfhtkq ;DjGwL gLltut Pj+ k|s[ofut Joj:yfM @)^# n] u/]sf] gLltut Joj:yf cg';f/ o; a}+saf6 Ohfhtkqk|fKt s'g} Ps a}+s tyf ljQLo ;+:yfsf] ;+:yfks z]o/df nufgL ubf{ r'Qmf k"FhLsf] a9Ldf !% k|ltzt / cGo a}+s tyf ljQLo ;+:yfx?df r'Qmf k"FhLsf] a9Ldf ! k|ltzt;Dd dfq nufgL ug{ ;lsg] 5 . ;fy}, æ3Æ ju{sf] ;+:yfsf] xsdf pk/f]Qm adf]lhdsf] ;LdfnfO{ qmdzM @% k|ltzt / !) k|ltzt sfod ul/Psf] 5 . plNnlvt nufgL ;Ldf g]kfn ;/sf/, g]kfn /fi6« a}+s / a}+s tyf ljQLo ;+:yfn] ;xfos sDkgLdf ;+:yfks eO{ nufgL ubf{ nfu" x'g] 5}g .

t/, g]kfn ;/sf/sf] %) k|ltzt jf ;f] eGbf a9L :jfldTj ePsf ljQLo If]q;Fu ;DalGwt ;+:yf sd{rf/L ;+ro sf]if, gful/s nufgL sf]if / /fli6«o aLdf ;+:yfgsf] xsdf a9Ldf @% k|ltzt;Dd o; a}+ssf] :jLs[lt lnO{ Ps eGbf a9L a}+s tyf ljQLo ;+:yfdf ;+:yfks z]o/ nufgL ug{ afwf k'u]sf] dflgg] 5}g .

pQm gLlt nfu" ePsf] ldltn] % jif{leq -cyf{t @)^* c;f/ d;fGtleq_ df tf]lsPsf] ;Ldfleq z]o/ :jfldTj sfod gug]{ tyf ;f] ;LdfeGbf a9L z]o/ wf/0f ug]{ ;+:yfks z]o/wgLx?sf] xsdf tf]lsPsf] ;Ldfleq

161

gcfP;Dd ;DalGwt a+}s tyf ljQLo ;+:Yffaf6 ljt/0f ul/g] gub nfef+; tyf af]g; z]o/ /f]Ssf /fvL ;DalGwt ;+:Yffaf6 hf/L ul/g] xsk|b z]o/df ;xefuL x'g aGb]h nufOPsf] 5 . ;fy} To:tf] a}+s tyf ljQLo ;+:yfnfO{ ufEg÷ufleg lgb]{zg lbg ;lsg]5 . t/ o; lgb]{zgn] ;DalGwt ;+:yfksx?n] rfx]sf] v08df xsk|b z]o/ xs x:tfGt/0f ug{ eg] afwf k'¥ofPsf] dflgg] 5}g .

dfly plNnlvt ;+:yfks z]o/wgLsf] z]o/ :jfldTj @)^* cfiff9 d;fGtdf tf]lsPsf] ;Ldfleq Nofpg' kg]{ Joj:yfnfO{ @)^( cfiff9 d;fGt;Dd sfod ul/Psf] / a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf !! adf]lhdsf kbflwsf/Lx?sf] xsdf s] s:tf] k|lqmof ckgfO{ ;Ldfleq Nofpg] xf] ;f] ;DaGwL sfo{of]hgf @)^* efb| d;fGtleq a}+s tyf ljQLo ;+:yf lgodg tyf ;DalGwt ;'kl/j]If0f ljefudf clgjfo{ ?kdf cfO{k'Ug] u/L k]z ug{'kg]{ Joj:yf ul/Psf] 5 .

*= k|rlnt sfg'g / o; a}+ssf] lgb]{zg kfngf ug]{÷u/fpg] ;Gbe{df a+}+s tyf ljQLo ;+:yfx?n] wf/0f u/]sf ;+:yfks z]o/, ;+:yfks – ;+:yfks jLrdf x:tfGt/0f ug'{ kg]{ cj:yf cfO{ k/]df o; a}+ssf] :jLs[lt lnO{ k|lt JolQm, kmd{, sDkgL, ;+:yf tyf ;d"xsf] !% k|ltztsf] ;LdfeGbf a9L ePdf ;d]t vl/b ljqmL ug{ jfwf k'u]sf] dflgg] 5}g . t/, o;/L wf/0f u/]sf z]o/ !% k|ltztsf] ;LdfeGbf a9L ePsf] cj:yfdf pQm z]o/ cfkm"n] wf/0f u/]sf] ldltn] % jif{ leq ljqmL ljt/0f u/L clgjfo{ ?kdf !% k|ltztsf] ;Ldf leq NofO{ ;Sg' kg]{5 .

pk/f]Qm tf]lsPsf] ;Ldfleq sfod g/x]sf a+}s tyf ljQLo ;+:yfsf ;+:Yffks z]o/wgLx?nfO{ pQm ;Ldfleq gcfP;Dd ;DalGwt a+}s tyf ljQLo ;+:Yffaf6 ljt/0f x'g] gub nfef+;, af]g; z]o/ / xsk|b z]o/df ;xefuL x'g aGb]h nufOPsf] 5 .

(= ;+:yfkssf] :jfldTjdf /x]sf] z]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yf klg ;+:yfksx?sf] ;d"xdf /xg] u/L Ohfhtkqk|fKt ;+:yfn] k|aGwkq / lgodfjnLdf clgjfo{ ?kdf ;+zf]wg ug]{ Joj:yf ug'{ kg]{5 .

!)= o; a}+saf6 :jLs[lt glnO{ Ohfhtkqk|fKt ;+:yfn] ;+:yfks ;d"xsf] z]o/ gfd;f/L jf laqmL u/]sf] nut s§f u/L lbPdf To:tf ;+:yfnfO{ g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhd sf/jfxL x'g]5 .

!!= Ohfhtkqk|fKt ;+:yfsf] ;+:yfks jf ;+:yfks ;d"xsf] z]o/df ;xsf/L ;+:yfx?af6 nufgL ug]{]{ ;DaGwdf o; a}+saf6 O{hfhtkq k|fKt u/]sf jf Ohfhtkqsf] nflu gofF lgj]bg k]z x'g] a}+s tyf ljQLo ;+:yfsf]

;+:yfks jf ;+:yfks ;d"xsf] z]o/df k|rlnt sfg'g jdf]lhd ;+:yflkt ;xsf/L ;+:yfx?n] ;+:yfut ?kdf nufgL ug{ kfpg] 5}gg\ .

!@= Ohfhtkqk|fKt ;+:yfn] ;j{;fwf/0fsf nflu z]o/ ljqmL cfJxfg u/L ljj/0fkq ;d]t hf/L u/L z]o/sf] z'? lg:sf;g -Initial Public Offering_ sf] dfWodaf6 z]o/ wf/0f u/L sfod x'g cfPsf z]o/wgLx? afx]s ;+:yfks, ;+:yfks ;d"x / Private Placement sf] dfWodaf6 :jb]zL jf ljb]zL JolQm jf ;+:yfn] wf/0f u/]sf]] z]o/ ;d]t o; a}+ssf] lgodg k|of]hgfy{ ;+:yfks÷;+:yfks ;d"xsf] z]o/ ;/x dflgg]] 5 .

!#= ;fj{hlgs lgisfzg ug{ egL 5'§ofOPsf] lwtf]kq ;DalGwt ;+:yfks, ;+rfns jf lghsf kl/jf/n] lng kfpg] 5}gg\ . t/, To:tf] lwtf]kqsf] b/vf:t v'Nnf /xg] egL tf]lsPsf] cjlwleq k"/f laqmL gePsf] cj:yfdf eg] of] k|ltaGw nfu" x'g] 5}g .

!$= ;+:yfks÷;+:yfks ;d"xsf] z]o/ wf/0f u/]sf z]o/wgLn] ;+:yfks ;d"x afx]s cGo ;d"xaf6 ;+rfnsdf pDd]b\jf/L lbg kfpg] 5}g .

!%= b'O{ k|ltzteGbf 36L z]o/ vl/b laqmL ;DaGwL ljz]if Joj:yf

Ohfhtkqk|fKt ;+:yfsf] r'Qmf k"FhLsf] b'O{ -@_ k|ltzt jf ;f]eGbf sd z]o/ lnPsf ;+:yfks z]o/wgLx?sf] gfddf /x]sf] ;+:yfks z]o/ k|rlnt P]g sfg'g tyf b]xfosf zt{x?sf] cwLgdf /xL ljBdfg ;+:yfksx?aLr jf cGo JolQm jf ;+:yfnfO{ vl/b÷ljqmL ug{sf] nflu o; a}+ssf] :jLs[lt lnO{ /xg' kg]{ 5}g . gofF ;+:yfksx?n] o; a}++sn] tf]s]sf] dfkb08 / Fit and Proper Test sf] Joj:yfnfO{ kl/kfngf u/]sf] x'g' kg]{5 . b'O{ k|ltzteGbf a9L z]o/ wf/0f u/]sf ;+:yfks z]o/wgLx?sf] xsdf eg] o; k|of]hgsf] nflu ;+:yfks z]o/ v08Ls[t u/L b'O{ k|ltzt jf ;f] eGbf sd u/L o:tf] ;'lawf pkof]u ug{ kfO{g] 5}g . -s_ ;+:yfks z]o/wgLx?sf] d[To' ePsf], jf k|rlnt sfg'g jdf]lhd kfl/jfl/s c+zj08f ePdf jf

cbfntsf] cfb]z ePsf] cj:yfdf ;DjlGwt xsjfnfnfO{ k|rlnt sfg'g jdf]lhd x:tfGt/0f ug{ ;lsg] 5 .

-v_ d[To' eO{ jf k|rlnt sfg'g jdf]lhd kfl/jfl/s c+zj08f xs x:tfGt/0f ePsf] cj:yfdf afx]s ;+:yfks z]o/wgLn] cfˆgf] ;+:yfks z]o/ x:tfGt/0f ubf{ ljBdfg ;+:yfks z]o/wgLnfO{ g} k|fyldstf lbg' kg]{5 . ljBdfg ;+:yfks z]o/wgLx?n] pQm z]o/ vl/b ug{ grfx]df ;f]sf] lnlvt

162

hfgsf/L lnO{ cGo ;d"x jf jfX\o JolQm÷;+:yfnfO{ j]rljvg ug{ ;lsg] 5 . ;Dk"0f{ ;+:yfksx?sf] lnlvt ;xdlt lng ;Dej gePdf ;DjlGwt a}+s÷ljQLo ;:yf dfkm{t /fli6«o:t/sf] klqsfdf sDtLdf #% lbgsf] ;fj{hlgs ;"rgf k|sfzg u/L hfgsf/L u/fpg] / ;f] cjlwleq s;}n] vl/b ug{ rfx]sf] lnlvt hfgsf/L k]z x'g gcfPdf dfq k|rlnt sfg'gsf] cwLgdf /xL cGo JolQm÷;+:yfnfO{ ljqmL ug{ ;lsg] 5 .

-u_ ;+:yfks ;d"xsf] z]o/ vl/b ug]{ JolQm÷;+:yfnfO{ ;f]xL ;+:yfks ;d"xdf ;dfj]z ug'{ kg]{5 . Pp6f a}+s tyf ljQLo ;+:yfsf] z]o/ o; a}sjf6 Ohfhtkqk|fKt cGo s, v / u ju{sf a}+s tyf ljQLo ;+:yfx? / ;xsf/L ;+:yfx?n] vl/b ug{ kfpg] 5}gg\ .

-3_ a'Fbf g+= @ sf] v08 -ª_ df pNn]lvt cof]Uotf ePsf] JolQm÷;+:yf ;+:yfks z]o/ vl/b÷laqmL ug]{ sfo{df ;xefuL x'g kfpg] 5}gg\ .

-ª_ ;+ul7t ;+:yfn] z]o/ vl/b ug]{ ePdf pQm ;+:yfsf] sfo{÷p2]Zodf z]o/ vl/b÷ljqmL ug{ kfpg]÷gkfpg] olsg u/L ljut @ cfly{s jif{b]lv ;+rfng d'gfkmfdf /x]sf] ljQLo ljj/0f Plsg u/]/ dfq ljqmL ug'{ kg]{5 . ;fy}, pQm ;+ul7t ;+:Yffsf] ;+rfnsx? ;d]t shf{ ;"rgf s]Gb| lnld6]8sf] sfnf];"rLdf ;dfj]z gePsf] x'g' kg]{5 .

-r_ s'g} JolQm kmd{, sDkgL, Psf3/ kl/jf/ jf ;+ul7t ;+:Yffjf6 ;+:Yffks z]o/df nufgL ubf{ o; a}+saf6 Ohfhtkqk|fKt s'g} Ps a+}s tyf ljQLo ;+:Yffdf a9Ldf !% k|ltzt / cGo a}+s tyf ljQLo ;+:yfx?df r'Qmf k"FhLsf] a9Ldf ! k|ltzt;Dd dfq nufgL ug{ ;Sg] Joj:yf /x]sf] x'Fbf ;f] ;DaGwL cj:yf ;DalGwt a}+s jf ljQLo ;+:yfn] osLg u/]kl5 dfq ;+:yfks z]o/ vl/b÷ljqmL sfo{ x'g ;Sg]5 .

-5_ dfly v08 3, ª / r df plNnlvt cj:Yff k"/f eP gePsf] jf/] ;DjlGwt a}+s÷ljQLo ;+:yfsf] ;+rfns ;ldltn] cfFk}m osLg u/]/ dfq ;+:yfksx?sf] :jfldTj nut lstfjdf kl/jt{g u/fpg' kg]{5 .

;+:yfks z]o/ vl/b÷laqmL ;DaGwL :jLs[lt ;DalGwt a}+s jf ljQLo ;+:yfsf] ;~rfns ;ldltn] g} k|bfg ug{ ;Sg] 5 .

-h_ z]o/wgLx?n] vl/b÷ljqmL ug]{ ;+:yfks z]o/sf] d"No / ;DjlGwt lgsfox?df nfUg] s/, b:t'/, ;]jf z'Ns k|rlnt sfg'g jdf]lhd x'g]5 .

-em_ r'Qmf k"FhLsf] @ k|ltzteGbf a9L ;+:yfks z]o/ wf/0f u/]sf] cj:yfdf To:tf] z]o/ 6'qmf 6'qmf u/L jf Psd'i6 ?kdf ;+:yfks ;d"xdf g/x]sf] JolQmnfO{ ljqmL ug{' k/]sf] v08df z]o/ ljqmL÷x:tfGt/0f jf gfd;f/L ug{ o; a}+ssf] :jLs[lt lng' kg]{5 .

-`_ s'g} a}+s jf ljQLo ;+:yfdf ;+:yfks z]o/ lwtf] /fvL shf{ lnPsf] cj:yfdf shf{ c;'nLsf kof{Kt pkfox? cjnDag ubf{ ;d]t pQm shf{ c;'npk/ x'g g;sL pQm ;+:yfks z]o/ g} hkmt ug'{ kg]{ cj:yf l;h{gf x'g uPsf] cj:yfdf / k|rlnt sfg'g adf]lhd a}+s jf ljQLo ;+:yfsf] ;+:yfks z]o/ laqmL ug'{kg]{ afWofTds cj:yfdf z]o/ ;+Vof / cf}lrTosf cfwf/df hkmt ul/Psf]÷afWofTds ?kdf ljqmL ug'{ kg]{ pQm ;+:yfks z]o/ ljqmL ug{sf nflu vl/bstf{sf] klxrfg ug]{ ;DaGwdf b]xfosf] k|s[of cjnDag ug{ ;lsg] 5 M

• ;+:yfks z]o/ ;fj{hlgs ;"rgf u/L af]nsaf]n -uf]Ko l;N86]08/_ sf] dfWodaf6 k|rlnt sfg'g / g]kfn /fi6« a}+ssf] gLlt Pj+ lgb{]zg ljkl/t gx'g] u/L ;DalGwt a}+s jf ljQLo ;+:yfsf ljBdfg ;+:yfks z]o/wgL nufot cGo OR5's JolQm, kmd{ sDkgL tyf ;+ul7t ;+:yfnfO{ ljqmL ug{ vl/bstf{ 5gf}6 ug{,

• k|rlnt sfg'g tyf ljBdfg lgb{]zgdf ePsf] Joj:yf adf]lhd o;/L ;+:yfks z]o/ vl/b ug{] vl/bstf{ ;+:yfks ;d"xdf g} kg{] Joxf]/f ;d]t hfgsf/L u/fpg] . ;+:yfks z]o/ vl/bstf{ klxrfg eO{;s]kl5 r'Qmf kF"hLsf] @ k|ltzteGbf 36L ;+:yfks z]o/ wf/0f ug]{ ;+:yfks z]o/wgLsf] ;+:yfks z]o/sf] xsdf dfly pNn]lvt k|s[of ckgfO{ z]o/ ljqmL jf gfd;f/L ug{' kg{] . t/, r'[Qmf k"FhLsf] @ k|ltzteGbf a9L z]o/ :jfldTj wf/0f u/]sf] cj:yfdf z]o/ ljqmL÷x:tfGt/0f jf gfd;f/L ;DaGwL k|s[of o; a}+saf6 :jLs[lt k|fKt ePkl5 dfq cl3 a9\g] .

-6_ ;+:yfks z]o/ laqm]tf shf{ ;"rgf s]Gb| lnld6]8sf] sfnf];"rLdf ;"rLs[t /lx/x]sf] eP To:tf] ;+:yfks z]o/ ljqmLaf6 k|fKt x'g cfpg] /sd clgjfo{ ?kdf shf{ r'Qmf ug]{ k|of]hgsf nflu pkof]u ug'{ kg]{5 .

-7_ plNnlvt Joj:yfsf] cwLgdf /xL z]o/ vl/b÷ljqmL u/L gofF sfod ePsf ;+:yfks z]o/wgLx? ;lxtsf] cBfjlws ljj/0f !% lbgleq o; a}+s ;dIf k]z ug'{ kg]{5 .

-8_ dfly pNn]lvt k|s[of gk'¥ofO{ ;+:yfks z]o/ vl/b÷laqmL ul/Psf] cj:Yffdf b]xfosf sf/jfxL x'g]5g\

163

• a}+s jf ljQLo ;+:yfM g]kfn /fi6« a}+s, P]g @)%* sf] bkmf !)) adf]lhd ;r]t u/fpg] nufotsf cGo sf/jfxL . ljqm]tf ;+:yfks z]o/wgLsf xsdf h'g a}+s jf ljQLo ;+:yfsf] ;+:yfks z]o/ xf] ;f]xL a}+s jf ljQLo ;+:yfn] hkmt ug{ ;Sg] .

• vl/b÷ljqmLstf{ MgofF ;+:yfkgf x'g] a}+s jf ljQLo ;+:yfsf] ;+:yfks z]o/df nufgL ug{ / s'g} klg Ohfhtkqk|fKt ;+:yfsf] ;~rfnssf] ?kdf /xg vl/b÷ljqmL u/]sf] ldltn] % jif{;Dd of]Uo gx'g] .

-9_ k|rlnt P]g, sfg'g / o; a}+saf6 hf/L ul/Psf gLlt lgb]{zgx?df s'g} kl/dfh{g ePdf ;f]xL adf]lhd plNnlvt Joj:Yffdf kl/dfh{g ePsf] dflgg] 5 .

!^= %! k|ltzteGbf a9Lsf] ;+:yfks ;d"xsf] z]o/ ljqmL ;DaGwdf a}+s tyf ljQLo ;+:yf ;DjGwL P]g, @)^# sf] bkmf (-@_ sf] k|of]hgsf] nflu b]xfodf plNnlvt zt{x?sf]

cwLgdf /xL %! k|ltzteGbf a9L ;+:yfks ;d"xsf] z]o/ :jfldTj /x]sf a}+s tyf ljQLo ;+:yfsf ;+:yfks z]o/wgLx?n] rfx]df ;+:yfks ;d"xsf] z]o/ :jfldTj slDtdf %! k|ltzt sfod /xg] u/L af+sL z]o/ ;j{;fwf/0f z]o/ ;/x bf];|f] k"FhL jhf/ -Secondary Capital Market_ dfkm{t sf/f]jf/ ug{ ;Sg]] 5g\ . -s_ a}+s tyf ljQLo ;+:yfx?sf] ljQLo sf/f]jf/ ;~rfng ePsf] % jif{ k"/f u/]sf] x'g' kg]{5 . -v_ ;+:yfks jf ;+:yfks ;d"xsf] z]o/ :jfldTj slDtdf %! k|ltzt sfod} /xg' kg]{5 . -u_ %! k|ltzteGbf a9L ePsf] z]o/ :jfldTj lwt]fkq ljlgdo ahf/ lnld6]8 dfkm{t vl/b÷

ljqmL÷kl/0ft ug{] k|of]hgsf] nflu ;+:yfksx?sf] z]o/ nufgLsf] cg'kftdf ;dfg'kflts ?kdf (Pro-rata basis) a9L x'g] z]o/ ;j{;fwf/0fdf kl/0ft u/L k|rlnt sfg'g jdf]lhd lwtf]kq ljlgdo jhf/ lnld6]8 dfkm{t\ vl/b÷ljqmL ug{ ;lsg] 5 . xfn ljQLo sf/f]jf/ ;~rfng ePsf] % jif{ k"/f u/]sf a}+s tyf ljQLo ;+:yfx?n] o; Joj:yf cg'?k z]o/ ljqmL ug{ ;Sg] 5g\ .

t/, s'g} ;+:yfks÷;+:yfks ;d"xdf /x]sf] z]o/wgLn] dfly pNn]v eP cg';f/sf] z]o/x? csf]{ ;d"xdf kl/0ft ug{ grfx]sf] egL :jM3f]if0ff ljj/0f k|fKt ePsf] cj:yf /x]5 eg] afFsL /x]sf ;b:ox?n] ;+:yfks÷;+:yfks ;d"xsf] z]o/ :jldTj %! k|ltzteGbf sd gx'g] u/L To:tf] z]o/ cg'kft pkof]u ug{ kfpg] 5g\ .

-3_ o; ;DjGwdf ;DjlGwt a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltsf] l;kmfl/; ;lxt o; a}+saf6 :jLs[lt k|fKt ug'{ kg]{5 . o;/L :jLs[lt k|fKt ePkl5 cfufdL ;fwf/0f ;efaf6 k|aGwkq tyf lgodfjnLdf cfjZos ;+zf]wg u/L ;f]xL adf]lhd z]o/ ;+/rgf ldnfpg' kg]{5 . ;f] adf]lhd k|aGwkq tyf lgodfjnLdf cfjZos ;+zf]wg geP;Dd o;/L vl/b÷ljqmL÷ kl/0ft x'g] z]o/sf] c+z ;+:yfks ;d"xdf g} /x]sf] dflgg] 5 .

-ª_ k|aGwkq tyf lgodfjnL ;+zf]wg ubf{ ;~rfns ;ldltdf klg z]o/ :jfldTj cg'?k k|ltlglwTj x'g] u/L ldnfpg' kg]{5 .

-r_ Psk6s ;j{;fwf/0f z]o/df kl/0ft e};s]sf] z]o/ k'gM ;+:yfks jf ;+:yfks ;d"xsf] z]o/df kl/0ft ug{ kfOg] 5}g .

-5_ ;+:yfks ;d"xdf /x]sf] z]o/ ;j{;fwf/0f z]o/df kl/0ft u/L laqmL ug]{ JolQm÷;+:yf sfnf];"rLdf /x]sf] ePdf lghsf] z]o/ a}+s tyf ljQLo ;+:yfsf] shf{ r'Qmf ug]{ k|of]hgsf] nflu dfq ljqmL ug{ kfOg] 5 . sfnf];"rLdf /x]÷g/x]sf] Joxf]/f ;DjlGwt a}+s tyf ljQLo ;+:yfn] g} osLg ug'{ kg]{5 .

-h_ o; Joj:yf cg'?k ljqmL÷kl/0ft ug]{ sfo{ Psk6s dfq ug{ kfOg] 5 . -em_ a}+s tyf ljQLo ;+:yfdf ;~rfnssf] kbdf axfn /x]sf] cj:Yffdf ;d]t ;+:yfks ;d"xsf] z]o/ o;

Joj:yf cg'?k ;j{;fwf/0fdf kl/0ft ug{ jfwfkg]{ 5}g . t/, vl/b÷ljqmL ;DaGwL k|lqmof k|rlnt sfg'gsf] cwLgdf /xL ug'{ kg]{5 .

!&= a}+s tyf ljQLo ;+:yfn] k"FhL j[l¢ Pj+ k"FhL ;+/rgf kl/jt{g ug{ rfx]df b]xfosf zt{sf] clwgdf /xL ug{ ;Sg] -s_ k"FhL j[l¢kl5 s'n k"FhLdf ;j{;fwf/0f z]o/ :jfldTjsf] cg'kft k"FhL j[l¢ cl3 sfod /x]sf]

;j{;fwf/0f z]o/ :jfldTjsf] cg'kfteGbf sdL gx'g] u/L dfq k"FhL j[l¢ ug'{ kg]{5 . -v_ o; a}+ssf] lgb]{zg adf]lhd cfly{s jif{ @)^$.^% b]lv @)&) cfiff9 d;fGt;Dddf tf]lsPsf] r'Qmf

k"FhL k"/f ug'{kg]{ ;+:yf afx]ssf a}+s tyf ljQLo ;+:yfn] tof/ u/L k]z u/]sf]] k"FhL of]hgf cg';f/ tf]lsPsf] Go"gtd r'Qmf k"FhL sfod ug{ Right Re-nounce ug]{ k|of]hg afx]s Ohfhkqk|fKt a}+s tyf ljQLo ;+:yfsf] k"FhL a[l4 ubf{ ;+:yfks ;d"xdf gofF z]o/wgL yk ug{ kfOg] 5}g .

-u_ a}+s tyf ljQLo ;+:yfsf] k"FhL j[l¢ Pj+ k"FhL ;+/rgfdf kl/jt{g ug{ k|rlnt sfg'g adf]lhd

164

;DjlGwt ;+:yfsf] jflif{s ;fwf/0f ;ef÷ljz]if ;fwf/0f ;efjf6 :jLs[t u/fpg' kg]{5 . -3_ o; sfo{sf nflu o; cl3 ;}¢flGts ;xdlt lbO;s]sf] cj:yfdf pQm ;}4flGts ;xdltdf

pNn]lvt zt{sf] clwgdf /xL sfof{Gjog ug{ eg] o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g . -ª_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)^^ sf]

O=k|f=lgb]{zg g+= !)÷)^^ sf] a'Fbf g+= !^ -a}=lj=lg=lj=÷gLlt÷kl/kq÷#÷)^%.^^ ldlt @)^%.$.@* sf] kl/kq_ df ePsf] Joj:yf adf]lhd ;+:yfks z]o/sf] cg'kft yk ug{ :jLs[lt k|fKt u/]sf a}+s tyf ljQLo ;+:yfn] o; lgb]{zgsf] a'Fbf g+= !^ cg';f/sf] ;+:yfks z]o/ ;j{;fwf/0fdf kl/jt{g÷ kl/0ft ug{ kfpg] 5}gg\ . ;fy}, ;f] sf] clen]vsf nflu z]o/ k'l:tsfdf clen]vLs/0f u/L k|To]s cfly{s jif{sf] jflif{s k|ltj]bgdf pQm ljifo v'nfpg' kg]{5 .

!*= Cross Holding u/L nufgL ul//x]sf] ;+:yfks z]o/ laqmL ;DaGwdf a}+s tyf ljQLo ;+:yf ;DjGwL P]g, @)^# sf] bkmf $* sf] pkbkmf -!_ -5_ sfof{Gjog ug]{÷u/fpg] l;nl;nfdf ;f]xL P]gsf] bkmf (-@_ sf] k|of]hgsf] nflu b]xfosf zt{x?df a}+s tyf ljQLo ;+:Yffx?n] cfk;df Cross-holding x'g] u/L nufgL u/]sf] ;+:yfks ;d"xsf] z]o/ lwtf]kq ljlgdo jhf/ dfkm{t vl/b÷laqmL ug{] ;DaGwdf b]xfo adf]lhd ug'{ kg]{5 . -!_ o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?n] cGo Ohfhtkqk|fKt ;+:yfdf nufgLdf /lx/x]sf] ;+:yfks÷

;+:yfks ;d"xsf] z]o/ g]kfn lwtf]kq ljlgdo jhf/ dfkm{t vl/b÷laqmL ug{ ;Sg] u/L 5'6 k|bfg ul/Psf] .

-@_ ;+:yfks z]o/ gfd;f/L jf ljqmL ubf{ ljBdfg ;+:yfks z]o/wgLx?sf] ?kdf /lx/x]sf cGo ;b:ox?nfO{ k|fyldstf lbg'kg]{ ljBdfg PsLs[t lgb]{zg g+= !) sf] Joj:Yff o; k|of]hgsf] nflu nfu" gx'g] .

-#_ g]kfn lwtf]kq ljlgdo jhf/ dfkm{t z]o/ vl/b ug]{ JolQm÷;+:yf ;d]t ;+:yfks ;d'xdf g} sfod /xg] .

-$_ ;+:Yffks ;d"xsf] z]o/ vl/bstf{ shf{ ;"rgf s]Gb| ln= sf] sfnf];"rLdf ;dfj]z gePsf] x'g'kg]{ / k|rlnt sfg'g tyf o; a}+saf6 hf/L ul/Psf lgb]{zg jdf]lhd ;+:yfks z]o/÷;+:yfks ;d"xsf] z]o/ vl/b ug{ cof]Uo gePsf] :jM3f]if0ff (Self Declaration) z]o/ vl/b ubf{sf] cj:Yffdf g} k]z ug'{ kg]{ .

-%_ a}+s tyf ljQLo ;+:yfx?n] o; lgb]{zg adf]lhd cGo a}+s tyf ljQLo ;+:yfx?df cfkm"n] nufgL u/]sf] ;+:yfks z]o/ o; lgb]{zg adf]lhd clgjfo{?kdf j]rljvg u/L ;Sg' kg]{ .

-^_ z]o/ vl/b ljqmL ;DjGwL cGo Aoj:yf tyf k|s[ofsf ;DjGwdf k|rlnt sfg'g cg';f/ g} x'g] . -&_ lwtf]kq ljlgod jhf/ dfkm{t Ohfhtkqk|fKt ;+:yfn] vl/b÷ljqmL u/]sf ;+:yfks z]o/x? lwtf]kq

ljlgdo ahf/ dfkm{t k'gM vl/b ljqmL ug ;lsg] . t/ o;/L z]o/ vl/b ug]{ JolQm÷;+:yfx? ;DalGwt ;+:yfks ;d"xd} /xg] .

-*_ o;/L JolQm tyf ;+:yfn] k'gM z]o/ vl/b÷ljqmL ug]{ ;DaGwdf dfly pNn]lvt pka'Fbf g+= % df pNn]v ePsf] Joj:yf afx]ssf cGo ;Dk"0f{ a'Fbfsf Joj:yfx? cfslif{t x'g] .

!(= Cross Holding ljqmL u/]kl5 dfq nfef+; km's'jf ug]{ !(=! Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cGo Ohfhkqk|fKt a}+s tyf ljQLo ;+:yfx?df u/]sf] ;+:yfks

z]o/ nufgL (Cross Holding) @)^% r}qd;fGtleq laqmL (Divest) u/L ;Sg'kg]{ Joj:yf ePsf]df pQm Joj:yfsf]] kfngf gu/]sf a}+s tyf ljQLo ;+:yfnfO{ b]xfo adf]lhdsf] sf/jfxL ul/g] 5 .

s= ;+:yfks z]o/ nufgL -Cross Holding_ cGTo ug]{ ;DaGwL gLltut Joj:yf kfngf gu/]sf a}+s tyf ljQLo ;+:yfn] xsk|b z]o/ vl/b ug{ gkfpg], gub nfef+;, af]g; z]o/nfO{ /f]Ssf /fVg] / /f]Ssf /flvPsf] jf]g; z]o/ nufot ;j} Cross Holding ljqmL -Divest_ u/]kl5 dfq gub nfef+; km's'jf ul/g] 5 .

v= tf]lsPsf] ;do leq klg a]rljvg gu/]sf ;+:yfnfO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf &$ adf]lhd sf/jfxL ul/g] 5 .

!(=@ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# afx]s cGo k|rlnt sfg'g adf]lhd :yfkgf eO{ lgIf]k kl/rfng tyf shf{sf] sf/f]jf/ ul//x]sf ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt ;+:yfsf] ;+:yfks z]o/df u/]sf] nufgL @)^% cfiff9 d;fGtleq ljqmL gu/]sf] ePdf To:tf] ;+:yfks z]o/df nufgL u/]sf ;+:yfnfO{ xsk|b

165

z]o/÷gub nfef+; ljt/0f ug{ gkfOg], af]g; z]o/nfO{ /f]Ssf /fVg] / /f]Ssf /flvPsf] jf]g; z]o/ nufot ;j} Cross Holding ljqmL -Divest_ u/]kl5 dfq gub nfef+; km's'jf ug'{ kg]{5 .

@)= xsk|b z]o/ ;DaGwdf

!= xsk|b z]o/ laqmL ;DaGwdf -s_ tf]lsPsf] k"FhLsf]if cg'kft sfod u/]sf a}+s tyf ljQLo ;+:yfx¿sf] xsdf xsk|b z]o/ hf/L ubf{

a}+s tyf laQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf & -!_ adf]lhd ;j{;fwf/0fnfO{ ljqmL ljt/0f ul/Psf] z]o/ wf/0f ug]{ s'g} z]o/wgLn] vl/b gu/]df jf z]o/ vl/b ug]{ xs c¿nfO{ laqmL jf x:tfGt/0f gu/]df To;/L laqmL x'g g;s]sf] xsk|b z]o/sf] c+z v08 -u_ df pNn]lvt cj:yfdf afx]s cGo cj:yfdf :jtM vf/]h ug'{ kg]{]5 .

-v_ v08 -s_ adf]lhd vf/]h ug'{ k/]sf] cj:yfdf k|To]s jif{ ;dfg'kflts ¿kdf r'Qmf k"FhL j[l4 ub]}{ n}hfg' kg]{ o; a}+ssf] k|fjwfg kfngf ug]{ k|of]hgsf nflu To:tf] vf/]hL ug'{ k/]sf] z]o/sf] /sdsf] xb;DdnfO{ cfufdL jif{df ;dfof]hg ug{ ;lsg] 5 .

-u_ v08 -s_ adf]lhd :jtM vf/]h ug'{k/]sf] sf/0faf6 k|rlnt sfg'gL tyf gLltut Joj:yf adf]lhd z]o/ :jfldTj ;+/rgfdf k|lts'n c;/ kg]{ cj:yf ePdf dfq To:tf] z]o/sf] c+z ;fj{hlgs ;"rgf dfkm{t ;fj{hlgs af]nsjf]nsf] cfwf/ (Public Auction Basis) df Go"gtd k|lt z]o/ d"No ?= !)) tf]sL ljqmL ug{ ;lsg] 5 . o;/L ;fj{hlgs af]nsjf]nsf] dfWodåf/f ljqmL ubf{ k|lt z]o/ ?= !)) eGbf a9L k|fKt x'g cfpg] /sd -Premium_ nfO{ ;DjlGwt a}+s tyf ljQLo ;+:yfn] 5'6\6} Share Premium zLif{s cGt{ut b]vfpg' kg]{5 .

-3_ ;+:yfks÷;+:yfks ;d"x cGtu{tsf] ljqmL x'g g;s]sf] o:tf] xsk|b z]o/sf] c+z k|rlnt Joj:yf cg'?k ljBdfg ;+:yfksx?nfO{ ljqmL ug{ ;lsg] 5 . k|rlnt sfg'g adf]lhd a}+s jf ljQLo ;+:yfsf] ;+:yfks z]o/ cGo JolQmnfO{ laqmL ug'{kg]{ afWofTds cj:yfdf z]o/ ;+Vof / cf}lrTosf cfwf/df afWofTds ?kdf ljqmL ug'{ kg]{ pQm ;+:yfks z]o/ ljqmL ug{sf nflu vl/bstf{sf] klxrfg ug]{ ;DaGwdf b]xfosf] k|s[of cjnDag ug{ ;lsg] 5 M • ;+:yfks z]o/ ;fj{hlgs ;"rgf u/L af]nsaf]n -uf]Ko l;N86]08/_ sf] dfWodaf6 k|rlnt

sfg'g / g]kfn /fi6« a}+ssf] gLlt Pj+ lgb{]zg ljkl/t gx'g] u/L ;DalGwt a}+s jf ljQLo ;+:yfsf ljBdfg ;+:yfks z]o/wgL nufot cGo OR5's JolQm, kmd{ sDkgL tyf ;+ul7t ;+:yfnfO{ ljqmL ug{ vl/bstf{ 5gf}6 ug{,

• k|rlnt sfg'g tyf ljBdfg lgb{]zgdf ePsf] Joj:yf adf]lhd o;/L ;+:yfks z]o/ vl/b ug{] vl/bstf{ ;+:yfks ;d"xdf g} kg{] Joxf]/f ;d]t hfgsf/L u/fpg] . ;+:yfks z]o/ vl/bstf{ klxrfg eO{;s]kl5 r'Qmf kF"hLsf] @ k|ltzteGbf 36L ;+:yfks z]o/ wf/0f ug]{ ;+:yfks z]o/wgLsf] ;+:yfks z]o/sf] xsdf a'Fbf g+= !% df pNn]lvt k|s[of ckgfO{ z]o/ ljqmL jf gfd;f/L ug{' kg{] . t/, r'[Qmf k"FhLsf] @ k|ltzteGbf a9L z]o/ :jfldTj wf/0f u/]sf] cj:yfdf z]o/ ljqmL÷x:tfGt/0f jf gfd;f/L ;DaGwL k|s[of o; a}+saf6 :jLs[lt k|fKt ePkl5 dfq cl3 a9\g] . o; k|s[ofaf6 z]o/ vl/b ug]{ JolQm÷;+:yf k|rlnt Joj:yf cg';f/ of]Uotf k'u]sf] x'g' kg]{5 .

-ª_ Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfn] xsk|b z]o/ lgisfzg ubf{ ;fljssf ;+:yfks z]o/wgLx?n] vl/b ug{ kfpg] xsk|b z]o/sf] ;Dk"0f{ jf cf+lzs xs x:tfGt/0f ug{ rfx]df k|rlnt sfg'g adf]lhd k|jGwkq tyf lgodfjnLdf Joj:yf u/L r'Qmf k"FhLsf] @ k|ltzt jf ;f]eGbf sd z]o/ lnPsf ;+:yfks z]o/wgLsf] xsdf ;DalGwt a}+s÷ljQLo ;+:yfn] b]xfosf zt{sf] clwgdf /xL] xs x:tfGt/0f ug{ ;Sg]] 5g\ . != ;+:yfks÷;+:yfks ;d"xsf] xsk|b z]o/sf] xs x:tfGt/0f cfˆg} ;d"x÷pk;d"xsf

;+:yfksnfO{ klxnf] k|fyldstf lbg' kg]{5 . o;/L xs x:tfGt/0f ubf{ cfˆg} ;d"x÷pk;d"xdf z]o/sf] xs x:tfGt/0f x'g g;s]sf] cj:yfdf ljBdfg cGo ;+:yfksnfO{ bf];|f] k|fyldstf lbO{ xs x:tfGt/0f ug{ ;Sg] 5 .

pko'{Qm adf]lhd ;+:yfks÷;+:yfks ;d"xsf] xsk|b z]o/sf] xs x:tfGt/0f cfˆg} ;d"x÷pk;d"xsf ;+:yfksnfO{ klxnf] k|fyldstf lbFbf b]xfo adf]lhdsf] k|lqmof ckgfpg' kg]{ u/L :ki6 ul/Psf] 5 M

• xsk|b z]o/sf] xs x:tfGt/0f ug{ rfxg] z]o/wgLn] laqmL d"No tf]sL xs x:tfGt/0f ug{ rfx]sf] lgj]bg a}+s tyf ljQLo ;+:yfdf k]z ug'{ kg]{5 .

166

• o;/L lgj]bg k]z u/]kl5 & lbgsf] ;do tf]sL ;+:yfn] klxnf] k|fyldstfdf k/]sf z]o/wgLnfO{ ;"rgf lbg' kg]{5 .

• o;/L klxnf] k|fyldstfdf k/]sf z]o/wgL]n] & lbgleq ;f] d"Nodf xs lng grfx]df cGo ;+:yfksnfO{ a}+sn] ;"rgf lbg' kg]{5 .

• tTkZrft cGo ;+:yfksnfO{ bf];|f] k|fyldstf lbO{ xs x:tfGt/0f ug{ ;lsg]5 . @= v08 -!_ adf]lhd ;+:yfks ;d"xdf z]o/sf] xs x:tfGt/0f x'g g;Sg] cj:yf ePdf

dfq cGo JolQm jf ;+:yfnfO{ o; lgb]{zgsf clwgdf /xL z]o/sf] xs x:tfGt/0f ug{ ;lsg] 5 . o;/L ;+:yfks ;d"xsf] z]o/sf] xs x:tfGt/0f u/L lng] JolQm jf ;+:yf klg h'g ;d"x÷pk;d"xaf6 z]o/sf] xs x:tfGt/0f u/L lnPsf] xf] ;f]xL ;d"x÷pk;d"xdf ;dfj]z x'g] 5 .

#= k|:tfljt ;+:yfks z]o/wgL o; a}+saf6 hf/L lgb]{zg cg';f/ ;+:yfks z]o/wgLsf] nflu tf]lsPsf] of]Uotf -Fit & Proper Test) k"/f ePsf] x'g' kg]{5 .

$= k|:tfljt ;+:yfks z]o/wgL shf{ ;"rgf s]Gb|sf] sfnf];"rLdf gk/]sf] x'g' kg]{5 . %= k|:tfljt ;+:yfks z]o/wgLn] cfkm\gf] nufgLsf] ;|f]t v'Ng] sfuhftsf ;fy} kl5Nnf]

cfly{s jif{sf] s/ r'Qmf k|df0fkq /÷jf s/ bflvnf u/]sf] lg:;f ;d]t k]z ug'{ kg]{5 . ^= plNnlvt Joj:yfsf] clwgdf /xL xsk|b z]o/sf] xs x:tfGt/0f u/]sf] ljj/0f o; a}+s

;dIf k]z ug'{ kg]{5 . -r_ v08 -s_ b]lv -ª_ ;Dd h'g;'s} s'/f n]lvPsf] ePtf klg a}Í jf ljQLo ;+:yfsf ;~rfns,

sfo{sf/L k|d'v, n]vfk/LIfs, ;lrj jf a}Í jf ljQLo ;+:yfsf] Joj:yfkg tyf n]vf ;DaGwL sfo{df k|ToIf ?kn] ;+nUg JolQmn] To:tf] kbdf axfn /xFbfsf avt jf To:tf] kb 5f8]sf] sDtLdf Ps jif{;Dd ;DalGwt a}Í jf ljQLo ;+:yf jf To;sf] ;xfos sDkgLsf] xsk|b z]o/ cGo s'g} klg JolQm jf ;+:yfnfO{ xs x:tfGt/0f ul/lbg jf cGo s'g} klg JolQm jf ;+:yfaf6 xs x:tfGt/0f :jLsf/ ul/lng x'Fb}g .

@= xsk|b z]o/df k"j{ nufgL ug]{ ;DaGwdf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] k"FhL kof{Kttf sfod ug]{ k|of]hgsf nflu ;+:yfksx?n] xsk|b

z]o/ -Right Share_ df k"j{nufgL ug{ rfx]df lgDg zt{x?sf] cwLgdf /xL ug{ ;Sg] 5g\ . -s_ k"FhL j[l4 ;DaGwL k|:tfj ;DjlGwt a}+s tyf ljQLo ;+:yfsf] ;fwf/0f;efaf6 lg0f{o eO;s]sf] x'g'

kg]{ . -v_ o; a}+ssf] lgb]{zg cg';f/ k"FhLsf]if cg'kft k'¥ofpg] k|of]hgsf] nflu ;+:yfks z]o/wgLx?af6

clu|d ?kdf ;+sng u/]sf] /sd Calls in Advance zLif{sdf hDdf ug'{ kg]{ / To;/L hDdf ul/Psf] /sdnfO{ a}s÷laQLo ;+:yfn] To;kl5sf] xsk|b z]o/ -Right Share_ hf/L ubf{sf] cj:yfdf clgjfo{ ?kdf ;dfof]hg ug'{ kg]{5 . To;}u/L, a}+s tyf ljQLo ;+:yfsf z]o/wgL -;+:yfks÷;j{;fwf/0f ;d"x_ x?n] o; a}+ssf] lgb]{zg adf]lhdsf] cfkm\gf] k"FhL of]hgf cg';f/ ;dfg'kflts ?kdf k"FhL k'/\ofpg' kg]{ ;DjlGwt cfly{s jif{ leqdf g} xsk|b z]o/ jfkt /sd hDdf ul/;s]sf] t/ z]o/ af+8kmf+8 gePsf] sf/0f ;DalGwt cfly{s jif{df r'Qmf k"FhL zLif{sdf ;dfof]hg x'g g;s]sf] cj:yfdf To:tf] /sdnfO{ ;d]t z]o/ jfkt clu|d ?kdf ;+sng u/]sf] /sdnfO{ Calls in Advance zLif{sdf b]vfpg ;lsg] 5 . o;/L cu|Ld ?kdf ;+slnt k"FhL /sdnfO{ o; a}+ssf] lgb]{zg cg';f/ ;dfg'kftLs ?kdf j[l4 ub}{ hfg' kg]{ r'Qmf k"FhLdf u0fgf ug{] k|of]hgsf nflu ;d]t ;dfa]z ug{ ;lsg] .

-u_ o;/L cu|Ld ?kdf z]o/df nufgL ubf{ ;DalGwt ;+:yfks z]o/wgLn] cfkm\gf] c+z -Share_ ;Dd dfq nufgL ug{ ;Sg] .

-3_ o:tf] Calls in Advance sf] ;6\6fdf s'g} k|sf/sf] ;'ljwf, C0f lbg jf lwtf] /fVg gkfOg] . -ª_ o:tf] Calls in Advance df s'g} k|sf/sf] Aofh lng÷lbg gkfOg] / z]o/ k"FhL jfkt ul/g]

To:tf] clu|d z]o/ nufgL /sdnfO{ s'g} klg cj:yfdf lkmtf{ e'Qmfg ug{, lemSg jf 36fpg -Divestment_ gkfOg] . ;fy}, o:tf] /sd r'Qmf k"FhLdf n]vf+sg geP;Dd o;df nfef+; lbg gkfOg] .

-r_ xsk|b z]o/df ul/g] k"j{ nufgL /sdnfO{ To;kl5sf] xsk|b z]o/ lgisf;g -Right Share Issue_ ;+u cfj4 -Tie- up_ ug'{ kg]{ .

-5_ o;/L cu|Ld ?kdf ;+slnt k"FhL /sdnfO{ Calls in Advance zLif{sdf b]vfpg' kg]{ / o;df

167

hDdf ePsf] /sdn] vfd]df zfvf vf]Ng] k|of]hgfy{ cfjZos kg]{ cltl/Qm k"FhLsf] k|of]hgsf] nflu ;d]t r'Qmf k"FhL ;/x g} dfGotf k|bfg ul/g] .

-h_ xsk|b z]o/df k"j{ nufgL eP klg xsk|b z]o/ lgZsf;g ubf{ k'/f ug'{ kg]{ ;Dk"0f{ k|s[of / ljBdfg Joj:yf kfngf u/]sf]] x'g' kg]{ .

@@= vf/]hL / arfp -!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M– PsLs[t lgb]{zg, @)^( sf] Ohfhtkqk|fKt ;+:yfsf] ;+:yfks z]o/ gfd;f/L jf laqmL ;DaGwL Joj:yf

O=k|f=lgb]{zg g+= !)÷)^( af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? .


168


a}+s tyf ljQLo ;+:yf lgodg ljefu O=k|f= lgb]{zg g+= !!÷)&)

ljifo M ;x–ljQLos/0f shf{ ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?n] ;x–ljQLos/0f (Consortium Financing) cGt/ut k|jfx ug]{ shf{nfO{ Jojl:yt / k|efjsf/L agfpgsf nflu g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 . != ;x–ljQLos/0f shf{sf] kl/efiff

ljifo jf k|;+un] csf]{ cy{ gnfu]df o; lgb]{zgdf ;x–ljQLos/0f shf{ eGgfn] b'O{ jf b'O{ eGbf a9L Ohfhtkqk|fKt ;+:yfx?n] cfk;L ;dembf/Lsf] cfwf/df ;+emf}tf u/L s'g} Pp6f u|fxs, kmd{, sDkgLnfO{ jf kl/of]hgfsf] nflu k|jfx ug{]] shf{ ;fk6 tyf ;'ljwfnfO{ ;Demg' k5{ .

@= ;xljQLos/0f -Consortium_ ;DaGwdf ;xljQLos/0f cGtu{t k|jfx ePsf shf{ pkef]u ug]{ kmd{÷sDkgLn] cu'jf a}+s tyf ;xefuL a}+sx?;Fu dfq a}+lsË sf/f]af/ ug'{ kg]{5 . of] Joj:yf Loose Consortium shf{df klg ;dfg?kn] nfu" x'g]5 . t/, Ps k6s ;xljQLos/0f ;d"x u7g eO;s]kl5 ;f] ;d"xsf] ;xdlt lnO{ gofF ;b:onfO{ k|j]z u/fpg of] Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g . Loose Consortium eGgfn] …;xljQLos/0f ;d"x u7g gu/L Pp6f kl/of]hgfsf] nflu kfl/kf;'sf] dfWodaf6 ;'/If0f sfod /xg] u/L b'O{ jf b'O{ eGbf a9L a}+s tyf ljQLo ;+:yfn] k|jfx u/]sf]÷ug]{ shf{ ;fk6 tyf ;'ljwfÚ eGg] ;Demg'k5{ .

#= ;x–ljQLos/0fdf ;xeflutfsf] nflu cfjZos zt{ -!_ o; a}+saf6 ljQLo sf/f]af/ ug{ Ohfhtkqk|fKt ;+:yfx?n] dfq ;x–ljQLos/0fdf efu lng kfpg]

5g\ . t/ sd{rf/L ;+ro sf]if, gful/s nufgL sf]if / aLdf sDkgLnfO{ o; a}+saf6 ljQLo sf/f]af/ ug{

Ohfhtkqk|fKt ;+:yf cu'jf ;+:yf x'g] u/L u7g x'g] ;x–ljQLos/0f ;d"xdf ;xefuL e} shf{ k|jfx ug{ of] Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .

:ki6Ls/0f:– o; lgb]{zgsf] k|of]hgsf]nflu æcu'jf ;+:yfÆ eGgfn] ;x–ljQLos/0f ;d"xn] cu'jf ;+:yf egL rog u/]sf] s'g} Ohfhtkqk|fKt ;+:yf ;Demg' k5{ .

-@_ pka'Fbf -!_ sf] k|ltjGwfTds jfSof+zdf plNnlvt ;+:yf afx]ssf cGo ljQLo ;+:yfnfO{ ;x–ljQLos/0fdf ;xefuL u/fOPdf o; a}+snfO{ hfgsf/L u/fpg' kg]{5 .

$= cGo ;+:yfn] C0f k|jfx ug{ / u|fxssf] vftf vf]Ng aGb]h -!_ ;x–ljQLos/0fdf ;xefuL gePsf] Ohfhtkqk|fKt ;+:yfn] ;x–ljQLos/0f ;d"xåf/f k|jflxt

shf{df yk x'g] u/L s'g} klg k|sf/sf] shf{ ;fk6 tyf ;'ljwf k|jfx ug{ kfpg] 5}g .

t/, ljz]if sf/0f k/]df ;x-ljQLos/0f ;d"xsf] :jLs[lt lnO{ To:tf] ;d"xdf ;xefuL gePsf] s'g}] Ohfhtkqk|fKt ;+:yfn] ;xljQLos/0f ;d"xåf/f k|jflxt shf{df yk x'g] u/L s'g} klg k|sf/sf] shf{ ;fk6 tyf ;'ljwf k|jfx ug{ kfpg]5 .

:ki6Ls/0f:- o; lgb]{zgsf] k|of]hgsf]nflu æ;x–ljQLos/0f ;d"xÆ eGgfn] ;x–ljQLos/0fdf ;xefuL ;+:yfx?sf] ;d"x ;Demg' k5{ .

-@_ ;x–ljQLos/0fsf] Joj:yf cGtu{t shf{ ;fk6 tyf ;'ljwf lnPsf]] s'g} u|fxs, kmd{, sDkgL jf kl/of]hgfsf] To:tf] shf{ ;fk6 tyf ;'ljwfsf] vftf ;x–ljQLos/0fdf ;xefuL ;b:o afx]ssf cGo Ohfhtkqk|fKt ;+:yfdf vf]Ng kfOg] 5}g .

t/, To:tf] vftf ljz]if sf/0fj; cGo Ohfhtkqk|fKt ;+:yfdf vf]Ng' kg]{ kl/l:ylt k/]df ;x–ljQLos/0f ;d"xsf] :jLs[lt lnO{ vf]Ng ;lsg]5 .

169

%= shf{ ljt/0fsf] lg0f{o ug]{ ;dofjlw shf{sf] nflu lgj]bg k/L ;x–ljQLos/0f ;d"x u7g eO{ cu'jf ;+:yfsf] rog ;d]t eO;s]kZrft\ gAa] lbgleq ;x–ljQLos/0fdf ;xefuL x'g] cu'jf ;+:yf tyf ;xefuL ;b:ox?n] shf{ ;fk6 tyf ;'ljwf k|jfx ug]{ jf gug]{ ;DaGwdf lg0f{o lbO ;Sg' kg]{5 .

^= ;xefuL Ohfhtkqk|fKt ;+:yfsf] rog ;x–ljQLos/0fdf ;xefuL x'g] cGo ;b:ox?sf] rog ug]{ clwsf/ C0fL / lghn] shf{ ;fk6 tyf ;'ljwfsf] nflu lgj]bg lbPsf] Ohfhtkqk|fKt ;+:yfnfO{ x'g]5 . t/, Psk6s ;x–ljQLos/0f ;d"x u7g eO{;s]kl5 ;f] ;d"xsf] ;xdlt lagf gofF ;b:onfO{ k|j]z u/fpg kfOg] 5}g .

&= ;xljQLos/0f ;d"xsf] u7g a'Fbf g+= % jdf]lhd rog ePsf ;Dk"0f{ Ohfhtkqk|fKt ;+:yfn] shf{ ;fk6 tyf ;'ljwf k|jfx ug{' cl3 ;x–ljQLos/0fdf ;xefuL x'g] Ohfhtkqk|fKt ;+:yfx?sf] ;x–ljQLos/0f ;d"x u7g ug'{ kg]{5 . ;f] ;d"xsf] cfGtl/s sfo{ljlw ;d"x :jo+n] lgwf{/0f u/] adf]lhd x'g]5 .

*= cu'jf ;+:yfsf] rog ;a}eGbf a9L shf{ ;fk6 tyf ;'ljwfsf] c+z nufgL ug{ OR5's, u|fxs;Fu nfdf] cjlwb]lv kl/lrt, ;x–ljQLos/0fdf cg'ej k|fKt tyf Jofj;flos ;Nnfx lbg] ;Ifdtf cflbsf] cfwf/df ;x–ljQLos/0f ;d"xsf ;b:on] cfkm"dWo]af6 s'g} Ps Ohfhtkqk|fKt ;+:yfnfO{ cu'jf ;+:yfsf] ?kdf rog ug'{ kg]{5 .

(= shf{ ljt/0f tyf c;'nL cu'jf ;+:yfaf6 ug'{ kg]{ ;x–ljQLos/0f cGtu{t shf{ ;fk6 tyf ;'ljwf k|jfx ubf{ / ;f]sf] ;fFjf / Aofh c;'nL ubf{ cu'jf ;+:yf

dfkm{t\ ug'{ kg]{5 . ls:tf ;fFjf tyf Aofh cfFlzs ?kdf c;'nL ePsf] cj:yfdf nufgLsf] cg'kftdf bfdf;fxLn] jfF8kmfF8 ug'{ kg]{5 .

!)= cu'jf ;+:yfsf] sfd, st{Jo / clwsf/ cu'jf ;+:yfsf] sfd, st{Jo / clwsf/ b]xfo adf]lhd x'g]5 M– -s_ ;x–ljQLos/0fdf ;xefuL ;b:ox?sf] cu'jf tyf k|ltlglw -Ph]G6_ sf] ?kdf sfd ug]{, -v_ ;x–ljQLos/0fdf ;xefuL ;b:ox?sf aLrdf ;dGjo ug]{ / cfjZos kqfrf/ ug]{, -u_ ;x–ljQLos/0f ;d"xsf] a}7s slDtdf ltg dlxgfdf Ps k6s clgjfo{ ?kdf af]nfpg], -3_ s'g} ljz]if sf/0f k/L ;x–ljQLos/0f ;d"xsf] s'g} ;b:on]] ;d"xsf] a}7s af]nfpg dfu u/]df kGw|

lbg leq a}7s af]nfpg], -ª_ kl/of]hgf ljZn]if0f ug{], k|ltj]bg tof/ ug]{ / ;f] k|ltj]bgsf] k|lt ;x–ljQLos/0fdf ;xefuL

;b:ox?nfO{ pknAw u/fpg], -r_ kl/of]hgfsf] nflu cNksfnLg shf{ dfu ePdf ;f]sf] cfjZostfsf] ljZn]if0f ug]{, -5_ ;x–ljQLos/0fdf ;xefuL ;b:ox?sf] ;xdltsf cfwf/df ;x–ljQLos/0f ;DaGwL ;+emf}tfsf

zt{x? tof/ ug]{ / To:tf zt{x?sf] Ps÷Ps k|lt ;a} ;xefuL ;b:ox?nfO{ pknAw u/fpg], -h_ shf{ ;fk6 tyf ;'ljwf k|jfx ug{sf nflu cfjZos sfuhft tof/ kfg]{, -em_ lwtf] /f]Ssf /fVg] Joj:yf ldnfpg] tyf jLdf nufotsf nufgL ;'/lIft ug]{ ;DaGwL ;Dk"0f{ sfo{x?

ug]{ , -`_ shf{ ;fk6 tyf ;'ljwf ;'/If0f ;DaGwL ;Dk"0f{ sfuhftx? ;'/lIft /fVg] / To:tf sfuhftx?sf]

k|ltlnlk ;a} ;xefuL ;b:ox?nfO{ pknAw u/fpg], -6_ ;do–;dodf C0fLaf6 cfjZos tYofÍ tyf cGo ;"rgfx? k|fKt ug]{ / ;f] ;"rgfx? ;a} ;xefuL

;b:ox?nfO{ pknAw u/fpg], -7_ ;do ;dodf ;xefuL ;b:ox?sf] ;xeflutfdf kl/of]hgfsf] :ynut lg/LIf0f ug]{ / lg/LIf0f

k|ltj]bg tof/ ug]{ tyf ;f] k|ltj]bgsf] k|ltlnlk ;a} ;xefuL ;b:ox?nfO{ pknAw u/fpg]], -8_ shf{ ;fk6 tyf ;'ljwf k|jfx ul/Psf] kl/of]hgfsf] ;do ;dodf sfo{;Dkfbgsf] d"NofÍg u/L

;f]sf] hfgsf/L ;a} ;b:ox?nfO{ u/fpg], -9_ ;x–ljQLos/0f ;DaGwL o; a}+sdf k7fpg' kg]{ ;Dk"0f{ ;"rgfx? k7fpg], ;x–ljQLos/0fsf jf/]df

cu'jf ;+:yfsf] ?kdf / cGo ;xefuL ;b:ox?sf] tk{maf6 ;d]t o; a}+sdf cfjZos kqfrf/ ug]{ / ;f]sf] hfgsf/L ;a} ;xefuL ;b:ox?nfO{ lbg],

170

-0f_ C0f gltg]{ C0fL pk/ s'g} lsl;dsf] sfg'gL sf/jfxL cufl8 a9fpg' kg]{ cj:yf cfPdf ;x–ljQLos/0f ;d"xsf]] a}7saf6 ;f]sf] lg0f{o u/fO{ cfjZos sfg'gL sf/jfxL cufl8 a9fpg],

-t_ cfˆgf] e"ldsf lgjf{x u/]afkt C0fL ;d]tsf] ;xdltdf ;x–ljQLos/0f ;d"xn] lg0f{o u/] adf]lhd ;]jf z'Ns lng ;Sg],

-y_ ;x–ljQLos/0f cGtu{t nufgL ug{ sa'n u/]sf] /sd s'g} ;b:oaf6 ljt/0f ug{ l9nfO{ e} ;f] /sd ;xefuL ;b:osf] tk{maf6 cu'jf ;+:yfn] cfkm\gf] k|ltu|fxs shf{ ;Ldfleq /xL k|jfx u/]df ;fFjf /sd / l9nfO{ u/]hlt cjlwsf] Aofh tyf ;xljQLos/0f ;d"x jLrsf] ;xdltdf lgwf{/0f ul/P adf]lhd xhf{gf ;d]t l9nfO{ ug]{ ;xefuL ;b:oaf6 c;'npk/ ug{;Sg],

-b_ ;x–ljQLos/0fsf] Joj:yf ldnfpFbf x'g] ljleGg vr{ nufot C0f gltg]{ C0fL pk/ sfg'gL sf/jfxL cufl8 a9fpFbf x'g] vr{ C0fLaf6 c;'n x'g g;s]df ;a} ;xefuL ;b:ox?af6 nufgL ul/Psf] shf{ /sdsf] cg'kftdf c;'npk/ ug{ ;Sg],

-w_ shf{ ;fk6 tyf ;'ljwf k|bfg ug'{ cl3 shf{ ;"rgf s]Gb|af6 C0fLsf ;DaGwdf cfjZos ;"rgf lng'kg]{ / o;/L ;"rgf lnFbf To:tf] C0fL sfnf] ;"rLdf k/]sf] jf lghn] s'g} shf{ oyf;dodf r'Qmf gu/]sf] ePdf shf{ k|jfx ug{ gkfOg],

-g_ ;x–ljQLos/0f ;DaGwL ;Demf}tfdf pNn]v eP adf]lhd C0fLnfO{ oyf;dodf shf{ ;fk6 tyf ;'ljwf pknAw u/fpg] .

-k_ o; a}+ssf] lgb]{zgsf] cwLgdf /xL ;x–ljQLos/0f ;d"xsf] a}7ssf] lg0f{ofg';f/ cGo cfjZos sfd sf/jfxL ug]{,

!!= ax'dtsf] lg0f{o dfGo x'g] ;x–ljQLos/0fdf ;xefuL ;b:ox?sf aLr s'g} ljifodf dt}Sotf x'g g;s]df ax'dtaf6 lg0f{o lng' kg]{5 / To:tf] dtsf] u0fgf ubf{ shf{ nufgLsf] k|ltztsf] cfwf/df ug'{ kg]{5 . sy+sbflrt dt a/fa/ ePdf cu'jf ;+:yfn] lg0ff{os dt lbg kfpg] 5 .

!@= ;x–ljQLos/0fdf ;xefuL ;b:ox?sf] bfloTj tyf st{Jo ;xefuL ;b:ox?sf] bfloTj tyf st{Jo b]xfo adf]lhd x'g]5 M–

-s_ cu'jf ;+:yfnfO{ cfˆgf] tk{maf6 ;x–ljQLos/0f ;DaGwL sfdsf/jfxL ug]{ :jLs[lt kq -d~h'/Lgfdf_ lbg],

-v_ cu'jf ;+:yfnfO{ cfˆgf] e"ldsf lgjf{x ug{ cfjZos kg]{ ;Dk"0f{ ;xof]u pknAw u/fpg], -u_ ;x–ljQLos/0f ;DaGwL a}7sdf ;qmLo?kn] efu lng], -3_ ;x–ljQLos/0f ;d"xsf] a}7saf6 cf}krfl/s ?kdf shf{, ;fk6 tyf ;'ljwf lbg] lg0f{o eO{ ;s]kl5

;x–ljQLos/0f ;DaGwL ;+emf}tfsf zt{x?df pNn]lvt ;Dk"0f{ zt{x?sf] kfngf ug]{, -ª_ ;x–ljQLos/0fsf] efjgfnfO{ sb/ u/L oyf;So ;a} lg0f{ox?df dt}So x'g] u/L cfk;L ljjfbx?

;dfwfg ug{ k|of; ug]{, -r_ s'g} Ps ;b:on] csf]{ ;b:osf] clxt x'g] u/L cfkm\gf] :jfy{ k"lt{ x'g] s'g} sfd sf/jfxL gug]{], -5_ cfk"mn] k|jfx ug]{ shf{ :jLs[t u/]kl5 cu'jf ;+:yfnfO{ hfgsf/L u/fO{ oyf;dodf ;f] /sd pknAw

u/fpg], -h_ ;x–ljQLos/0f ;DaGwL ;a} sfd sf/jfxL kf/bzL{?kdf u/L shf{ / C0fL;+u ;DalGwt s'g} klg

;"rgf Ps cfk;df cfbfg–k|bfg ug]{, -em_ ;x–ljQLos/0f ;d"xsf] a}7sn] u/]sf] lg0f{osf] sfof{Gjog oyfzL3| ug]{, -`_ s'g} klg ;b:on] s'g} kl/of]hgfdf tf]lsPsf] ;LdfeGbf a9L /sd nufgL ug{, PstkmL{ ?kdf shf{

c;'nL ;DaGwL sfd sf/jfxL ug{ / ;f] shf{sf] leGg lsl;dn] juL{s/0f ug{ gkfpg], -6_ ;x–ljQLos/0f ;DaGwL ;Demf}tfdf pNn]v eP adf]lhd C0fLnfO{ oyf;do shf{ ;fk6 tyf ;'ljwf

pknAw u/fpg' kg]{ . !#= yk shf{ ;DaGwL Joj:yf

;x–ljQLos/0f cGt/ut k|jflxt shf{df s'g} C0fLnfO{ yk shf{ k|bfg ug'{ k/]df b]xfosf cfwf/df ug'{ kg]{5 M– -s_ C0fLsf] cfjZostfsf] ljZn]if0f u/L ;x–ljQLos/0f ;d"xn] dfq yk shf{ ;fk6 tyf ;'ljwfsf

/sd k|bfg ug]{ ;DaGwdf lg0f{o ug{ ;Sg] . o;/L k|bfg ug{ lg0f{o ePsf] yk shf{ /sd ;a} ;b:ox?n] cf–cfkm"n] k"j{ k|jfx u/]sf] /sdsf] cg'kftdf k|bfg ug'{ kg]{ .

171

-v_ v08 -s_ adf]lhd yk shf{ k|bfg ug]{ lg0f{o eP kZrft\ s'g} ;xefuL ;b:on] cfkm"n] k|jfx ug'{ kg]{] yk /sd k|jfx ug{ c;dy{tf hgfPdf afFsL ;b:ox? Jff afFsL ;b:ox?sf] ;xdltaf6 cGo s'g} ;b:on] To:tf] af+sL /sd ;d]t k|jfx ug{ ;Sg] jf yk nufgLsf nflu ;x–ljQLos/0f ;d"xsf]] ;xdltdf C0fLsf] ;d]t ;xdlt lnO{ gofF ;b:onfO{ ;dfj]z ug{ ;lsg] .

-u_ C0fLnfO{ yk shf{ jf ;'ljwfsf] cfjZostf k/]sf] cj:yfdf ;x–ljQLos/0fdf ;+nUg ;+:yfx?n] shf{ jf ;'ljwf k|bfg ug{ g;Sg] cj:yf k/]df ;f] sf] lnlvt hfgsf/L C0fLnfO{ lbg' kg]{5 .

!$= ;x–ljQLos/0faf6 x6\g ;Sg] cj:yf -!_ kl/of]hgf ;+rfngdf cfO;s]kl5 b]xfosf] cj:yfdf dfq ;x–ljQLos/0f ;d"x 5f]8\g ;lsg] 5 M–

-s_ ;x–ljQLos/0f ;d"x 5f]8\g OR5's ;b:osf] lx:;f cGo ;b:on] lng d~h'/ u/]df,jf -v_ laBdfg ;b:ox?sf] ;xdltdf gofF ;b:onfO{ cfˆgf] lx:;f laqmL u/]df .

-@_ ;x–ljQLos/0f ;d"x 5f]8\g] ;b:osf] lx:;f :jLsf/ ug]{ s'g} klg ;b:on] k'/fgf] ;b:osf] ;Dk"0f{ bfloTj jxg ug'{kg]{ 5 . ;x–ljQLos/0f 5f]8\g rfxg] ;b:on] cfˆgf] lx:;f l8:sfp06 jf lk|ldoddf ;d]t laqmL ug{ ;Sg]5 .

-#_ pka'Fbf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg ;x–ljQLos/0f ;d"xdf k|j]z ul/;s]kl5 s'g} klg ;b:on] ;DalGwt kl/of]hgf ;+rfngdf cfpg'k"j{ ;f] ;d"xaf6 x6\g kfpg] 5}g .

!%= n]vfk/LIfs jf k/fdz{bftf lgol'Qm ug{ ;Sg] C0fLsf] ljQLo l:ylt ;do–;dodf d"NofÍg ug{ cfjZos b]lvPdf ;x–ljQLos/0f ;d"xn] cfˆgf] tk{maf6 :jtGq n]vfk/LIfs jf k/fdz{bftf lgo'Qm ug{ ;Sg]5 . o;/L lgo'Qm n]vfk/LIfs jf k/fdz{bftfsf] vr{ cfkm"n] k|jfx u/]sf] shf{ nufgLsf] cg'kftdf ;x–ljQLos/0f ;d"xsf k|To]s ;b:on] Joxf]g'{ kg]{5 .

!^= ;x–ljQLos/0f ;DaGwdf k7fpg' kg]{ ljj/0f cu'jf ;+:yfn] lgb]{zg kmf=g+= !!=! jdf]lhd ;x–ljQLos/0f ;DaGwL k|To]s cfly{s jif{sf] cflZjg, kf}if, r}q / cfiff9 d;fGtsf] ljj/0f qodf; ;dfKt ePsf] ldltn] tL; lbg leq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'k/Lj]If0f ljefudf clgjfo{ ?kdf k7fpg' kg]{5 .

!&= vf/]hL / arfp -!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M– PsLs[t lgb]{zg, @)^( sf] ;x–ljQLos/0f shf{ ;+aGwL Joj:yf O=k|f= lgb]{zg g+= !!÷)^( af6 hf/L

ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? .


172

g]= /f= a}+s lgb]{zg kmf=g+= !!=! ======================= lnld6]8 -cu'jf a}+s_

;x–ljQLos/0f shf{ ljj/0f @)^======== ;fn ===================== dlxgfsf] -q}dfl;s ljj/0f_

l;=g+=

;d"xsf] gfd C0fLsf] gfd, 7]ufgf

k|bfg u/]sf] shf{ e'StfgL ldlt

yk shf{ k|bfg c;'nL /sd afFsL /sd s}lkmot/sd ldlt /sd ldlt ;fFjf Aofh ;fFjf Aofh

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

173



O=k|f=lgb]{zg g+= !@÷)&)

ljifo M shf{ ;"rgf tyf sfnf];"rL ;DaGwL Joj:yf . o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?sf] shf{ k|jfxdf z'4tf / pko'Qmtf sfod ug]{ k|of]hgsf] nflu ;f] ;DaGwL ;"rgf Joj:yf / oyf;dodf shf{ gltg]{ C0fLx?sf] sfnf];"rL tof/ ug]{ sfo{nfO{ lgoldt tyf Jojl:yt u/L Pp6} :yfgaf6 ;"rgf k|fKt x'g] Joj:yf ug{ jf~5gLo ePsfn] g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ** sf] k|of]hgsf] nflu ;f]xL P]gsf] bkmf &( / g]kfn /fi6« a}+s shf{ ;"rgf ljlgodfjnL, @)%( sf] ljlgod & n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 . 1. shf{ ;"rgf s]Gb| ;DaGwL Joj:yf sDkgL P]g, @)^# cGtu{t ;+:yfkgf eO{ ;~rfngdf /x]sf] shf{ ;"rgf s]Gb| ln= nfO{ g} g]kfn /fi6« a}+s

P]g, @)%* sf] bkmf ** / g]kfn /fi6« a}+s shf{ ;"rgf ljlgodfjnL, @)%( sf] ljlgod # adf]lhdsf] shf{ ;"rgf s]Gb| -o;kl5 s]Gb| elgPsf]_ tf]lsPsf] 5 .

2. s]Gb|df C0fL -u|fxs_ ;DaGwL ljj/0f k7fpg' kg]{ @=! Ohfhtkqk|fKt ;+:yfn] s]Gb|df b]xfo cg';f/sf] shf{ ;DaGwL ljj/0f -s=;"=kmf=g+= ! / @_

dlxgf e'Stfg ePsf] !% lbgleq k7fpg' kg]{5M

-s_ cfkm"n] :jLs[t u/]sf] bz nfv ?k}ofF jf ;f] eGbf a9Lsf] shf{÷;'ljwf .

-v_ () lbg eGbf a9Ln] efvf gf3]sf bz nfv ?k}ofF jf ;f] eGbf a9Lsf] shf{÷;'ljwf . @=@ pko'{St ljj/0f tTkZrft\ k|To]s cfly{s jif{sf] qodf; ;dfKt ePsf] ldltn] !% lbgleq shf{

r'Qmf geP;Dd s]Gb|df k7fpg' kg]{5 . o;/L s]Gb|df k7fPsf] ljj/0fdf kl5 s'g} kl/jt{g ePdf jf shf{ r'Qmf ePdf, efsf gf3]sf] shf{ lgoldt ePdf jf efsf ldlt yk jf k'g/tflnsLs/0f ePdf ;f] sf] hfgsf/L ;d]t !% lbgleq clgjfo{ ?kdf s]Gb|nfO{ pknAw u/fpg' kg]{5 .

@=# s]Gb|Lo tyf If]qLo sfof{nox?n] ljj/0f k7fpg' kg]{M s'g} C0fLn] Pp6} Ohfhtkqk|fKt ;+:yfsf] ljleGg zfvf÷sfof{nox?af6 lnPsf] jf :jLs[lt ePsf]

shf{÷;'ljwf bz nfv ?k}ofF eGbf sd ePtf klg To:tf] u|fxsn] pkef]u u/]sf] shf{ ;'ljwfsf] of]u /sd bz nfv ?k}ofF jf ;f]eGbf a9L x'g] ePdf pQm ;+:yfn] s=;"=kmf=g+= ! / @ cg';f/sf] ljj/0f x/]s qodf; ;dfKt ePsf] ldltn] kGw| lbg leq shf{ ;"rgf s]Gb|df k7fpg' kg]{5 .

@=$ u|fxssf] ljj/0f lng' kg]{ Ohfhtkqk|fKt ;+:yfdf s'g} JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ b; nfv ?k}ofF jf ;f]eGbf

a9Lsf] shf{÷;'ljwfsf] nflu cfj]bg k/]df shf{ ljZn]if0fsf] nflu u|fxs÷C0fLsf] b]xfo adf]lhdsf] ljj/0f lng' kg]{5 M– -s_ JolQmut C0fL tyf hdfgt lbg] JolQmsf] xsdf lghsf] gful/stfsf] k|ltlnlk, :yfoL tyf

c:yfoL 7]ufgf, lghsf] tLgk':t] / Psf3/ kl/jf/sf ;b:ox?sf]] ljj/0f . -v_ k|f]k|fO{6/l;k÷;fem]bf/L kmd{sf] xsdf v08 -s_ df pNn]v eP cg'?ksf] k|f]k|fO6/÷

;fem]bf/x?sf] ljj/0f / kmd{sf] tk{maf6 sf/f]jf/ ug{ clVtof/k|fKt JolQmsf] gfd, y/, 7]ufgf, ;fem]bf/L ;Demf}tfsf] k|ltlnkL / ;f] ;DaGwL lg0f{o .

-u_ k|fOe]6 sDkgLsf] xsdf ;+rfns / ;f] sDkgLsf !% k|ltzt jf ;f] eGbf a9L z]o/ :jfldTj ePsf z]o/wgLx?sf] v08 -s_ df pNn]v eP cg'?ksf ljj/0f / sDkgLsf] tk{maf6 sf/f]jf/ ug]{ clVtof/k|fKt JolQmsf] gfd, y/, 7]ufgf / ;f] ;DjGwL lg0f{o .

-3_ klAns sDkgLsf] xsdf ;+rfnsx? / ;f] sDkgLsf !% k|ltzt jf ;f] eGbf a9L z]o/ :jfldTj ePsf z]o/wgLx?sf] v08 -s_ df pNn]v eP cg'?ksf ljj/0f, sDkgLsf] tk{maf6 sf/f]jf/ ug]{ clVtof/k|fKt JolQmsf] gfd, y/, 7]ufgf / ;f] ;DjGwL lg0f{o .

-ª_ lwtf] d"NofÍgstf{sf] gfd, y/, 7]ufgf / Ohfhtkq .

174

3. clgjfo{ ?kdf shf{ ;"rgf lng' kg]{ !_ Ohfhtkqk|fKt ;+:yfn] bz nfv ?k}ofF jf ;f]eGbf a9Lsf] shf{ k|jfx ug{, k'/fgf] shf{ gjLs/0f ug{,

k'g/;+/rgf jf k'g/tflnsLs/0f ug{' cufj} C0fL÷u|fxssf] af/]df s]Gb|af6 clgjfo{ ?kdf shf{ ;"rgf lng' kg]{5 . o;/L shf{ ;"rgf dfu ePdf s]Gb|n] a9Ldf # -ltg_ sfo{ lbg leqdf To:tf] ;"rgf lbg' kg]{5 .

@_ s'g} u|fxs÷C0fLnfO{ shf{÷;'ljwf k|bfg ubf{ s]Gb|af6 pkbkmf -!_ adf]lhd shf{ ;"rgf k|fKt u/L ;s]kl5 cGo lgsfoaf6 ;"rgf lng clgjfo{ x'g] 5}g .

#_ o; v08 adf]lhd s]Gb|af6 lnOPsf] shf{ ;"rgf afkt Ohfhtkqk|fKt ;+:yfn] s]Gb|n] tf]s]sf] shf{ ;"rgf ;]jf z'Ns s]Gb|nfO{ a'emfpg' kg]{5 .

$= sfnf];"rLdf ;dfj]z ug]{ k|s[of -!_ o; lgb]{zgdf pNn]lvt cj:yf k'u]kl5 Ohfhtkqk|fKt ;+:yfaf6 hlt;'s} kl/df0fsf] shf{, ;fk6

tyf ;'ljwf /sd lnO{ gltg]{ C0fLx?nfO{ sfnf];"rLdf /fVg ;DalGwt Ohfhtkqk|fKt ;+:yfn] shf{ ;"rgf s]Gb|nfO{ l;kmfl/; ug{ ;Sg]5 . o;/L sfnf];"rLdf ;dfj]z ug{ ;DalGwt Ohfhtkqk|fKt ;+:yfaf6 l;kmfl/; gfdfjnLnfO{ shf{ ;"rgf s]Gb|n] osLg ;d]t u/L kGw| lbgleq sfnf];"rLdf /fVg' kg]{5 .

-@_ o; lgb]{zgdf tf]lsPsf] cj:yf k'u]kl5 Ohfhtkqk|fKt a}+sx?af6 k|bfg ul/g] qm]l86 sf8{ ;'ljwf pkef]u u/L ;f] jfktsf] hlt;'s} /sd÷shf{ gltg]{ u|fxsx?nfO{ sfnf];"rLdf /fVg ;DalGwt a}+sn] shf{ ;"rgf s]Gb|nfO{ l;kmfl/z ug{ ;Sg]5 . o;/L sfnf];"rLdf ;dfj]z ug{ ;DalGwt a}+saf6 l;kmfl/; k|fKt ePkl5 ;f] gfdfjnLnfO{ kGw| lbgleq sfnf];"rLdf /fVg' kg]{5 / sfnf];"rLaf6 gfd x6fpg] ;DaGwL sf/jfxL ljBdfg gLltut tyf k|s[oft Joj:yf adf]lhd g} x'g]5 .

-#_ Ohfhtkqk|fKt ;+:yfn] bz nfv ?k}of jf ;f]eGbf a9Lsf] shf{ /sd sfnf];"rL ;DaGwL Joj:yf cGtu{t sfnf];"rLdf ;"rLs[t u/fPkl5 dfq h'g;'s} /sdsf] shf{ sfnf];"rLdf /fVg l;kmfl/; ug'{ kg]{5 .

%= C0fLx?sf] juL{s/0f Ohfhtkqk|fKt ;+:yfjf6 C0f lnO{ gltg]{ C0fLx?nfO{ b]xfo adf]lhd auL{s/0f ug'{ kg]{]5 M–

%=! lgotk"j{s C0f gltg]{ C0fLx? (Willful Defaulters): s_ e'QmfgLsf] efsf gf3]sf] ! jif{;Dd klg a}+ssf] ;Dks{df gcfPsf, C0f glt/L a]kQf ePsf jf

efu]sf, C0fsf] k'g/;+/rgf / k'g/tflnsLs/0f ;d]tsf] k|lqmof z'? gu/]sf / e'QmfgLsf] k|lta4tf hfx]/ gu/]sf .

v_ ;+:yfsf] shf{ aSof}tf /fkm;fkm ug{ lwtf] laqmL ug{ ;lsg] cj:yf x'Fbfx'Fb} klg laqmL ug{ gvf]Hg] jf glbg] cj:Yff l;h{gf ug]{ .

u_ PseGbf a9L Joj;fo ;+rfng u/L cflh{t k|ltkmn tyf cfkm";Fu ePsf] cGo ;DklQ C0f ltg{df k|of]u gug]{ .

3_ ;+:yfaf6 h'g kl/of]hgfsf] nflu C0f lnPsf] xf] pQm C0f To;df k|of]u gu/L cGo p2]Zodf k|of]u ug]{ (Diversion of Fund), Joj;foaf6 cflh{t /sd C0f ltg{df gnufO{ cGo sfo{df k|of]u ug]{ (Siphoning off), cGo ;DklQ l;h{Gff ug]{, cNksfnLg shf{af6 bL3{sfnLg pkof]u ug]{ tyf ;Demf}tf ljkl/t sDkgLaf6 ;xfos sDkgL jf cGo kmd{÷sDkgLdf ;fwg k|jfx ug]{ .

ª_ cfkm\gf] lgoGq0fdf /x]sf] kl/of]hgf jf Joj;fodf cGo JolQm jf t]>f] kIf h:t}M– sfdbf/, sd{rf/L cflbsf] gfd pkof]u u/L cfkm\gf] ;+nUgtf /x]sf] gb]vfpg] dg;fo /fvL C0f lnPsf .

r_ shf{sf] efsf gf3]kl5 ;+:yfn] dfu]sf] avt cGo yk ;'/If0f jf JolQmut hdfgL glbg] . 5_ lwtf] jf Joj;fosf] ;Gbe{df hfgLa'emL em'6f] ljj/0f k|bfg ug]{ . h_ C0f;Fu ;DjlGwt lwtf] lxgfldgf u/]sf] kfO{Pdf . em_ C0f k|bfg ug]{ ;+:yfsf sd{rf/L;Fu÷nfO{ ldnLdtf] u/L, b'?T;flxt u/L jf cGo u}/sfg'gL n]gb]g

u/L C0f lnPsf / gltg{sf nflu cjfl~5t bjfj lbg] . `_ kl/of]hgfsf] ljQLo, k|fljlws, Joj:yfksLo tyf dfu, cfk"lt{ jf ahf/kIfsf] unt ljZn]if0f u/L

k"FhLsf] nfut c:jfefljs ?kn] j[l4 (Overcapitalization) ug]{ nufgLstf{ .

175

%=@ kl/l:yltjzM C0f gltg]{ C0fLx? (Non-willful Defaulters): s_ C0f ltg]{ dg;fo x'Fbfx'Fb} klg sfa' aflx/sf] kl/l:ylt -åGå cflbsf sf/0f b]zdf pTkGg c;xh

cfly{s, Jofkfl/s tyf cf}Bf]lus cj:yf jf k|lts"n afx\o cj:yf_ sf sf/0f Joj;fo 3f6fdf uO{ jf ;d:ofu|:t agL C0f ltg{ g;s]sf .

v_ Dofbleq C0f ltg{ g;s]klg cfkm"n] C0f lnPsf] ;+:yfsf] ;Dks{df cfO{ shf{ k'g/;+/rgf jf k'g/tflnsLs/0fsf] k|lqmof k"/f u/L ;+:yfnfO{ dfGo x'g] tj/af6 e'QmfgLsf] k|lta4tf hfx]/ u/]sf .

^= sfnf];"rLdf ;dfj]z ePsf C0fLnfO{ Ohfhtkqk|fKt ;+:yfaf6 shf{ k|bfg ug{df aGb]h

o; lgb]{zg adf]lhd sfnf];"rLdf ;dfj]z ePsf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ Ohfhtkqk|fKt ;+:yfn] s'g} klg gofF shf{÷;'ljwf k|bfg ug{, shf{÷;'ljwf gjLs/0f ug{, yk shf{÷;'ljwf k|bfg ug{, ls:tfjGbLdf k|bfg ePsf] shf{sf] afFsL ls:tf k|bfg ug{ jf hdfgt :jLsf/ ug{ ;d]t kfpg] 5}gg\ .

t/,–

s_ sfod /x]sf] afFsL shf{nfO{ o; a}+ssf] lgb]{zgsf] kl/lwleq /xL k'g/tflnsLs/0f / k'g/;+/rgf ug{ eg] jfwf k'Ug] 5}g . To:t}, sfnf] ;"rLdf ;dfj]z ePsf C0fLsf] ;d"x;Fu ;DalGwt JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfx?dWo] lgoldt ?kdf shf{sf] ;fFjf tyf Aofh r'Qmf ug]{ JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfx?sf] xsdf a9Ldf 5 dlxgf;Dd of] aGb]h nfu" x'g] 5}g . To:tf C0fLnfO{ ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;+rfns ;ldltn] C0fLsf] dfu pko'Qm b]v]df csf]{ 5 dlxgfsf] Dofb yk lbg ;Sg]5 . sfnf];"rLdf ;dfj]z ePsf C0fLsf] ;d"x;Fu ;DalGwt JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfx?dWo] tf]lsPsf] efsfdf shf{sf] ;fFjf tyf Aofhsf] e'QmfgL gu/L efsf g3fpg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfn] To:tf] shf{nfO{ a9Ldf 5 dlxgfleq jf ;+rfns ;ldltn] lbPsf] yk Dofbleq lgoldt u/fO ;Sg' kg]{5 . cGoyf To:tf] C0fLsf] ;d"x;Fu ;DalGwt JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfdWo] lgoldt ?kdf shf{sf] ;fFjf tyf Aofh r'Qmf ug]{ JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ ;d]t gofF jf yk shf{ k|bfg ug{, gjLs/0f ug{ jf shf{sf] afFsL ls:tf k|bfg ug{ ;d]t kfOg] 5}g .

v_ qm]l86÷8]lj6 sf8{ cGt/ut x'g] sf/f]jf/sf] xsdf ;DjlGwt JolQm sfnf];"rLsf] bfo/fdf cfpg' cl3 g} hf/L ePsf] qm]l86÷8]lj6 sf8{sf] nflu To:tf] qm]l86÷8]lj6 sf8{sf] Dofbleq u|fxsn] vr{ u/]sf] /sd Ohfhtkqk|fKt ;+:Yffn] e'QmfgL ug{ afwf kg]{ 5}g .

u_ sfnf];"rLdf k/]sf JolQmx?;Fu ;DalGwt kl/jf/sf ;b:ox?nfO{ s'g} Ohfhtkqk|fKt ;+:yfn] shf{ k|bfg ug{ rfx]df ;+rfns ;ldltn] u/]sf] lg0f{o cg';f/ shf{ k|bfg ug{ ;Sg]5 . o;/L k|bfg ul/Psf] shf{sf] xsdf k|rlnt Joj:yfsf] bf]Aa/ shf{ gf]S;fgL Joj:yf ug'{ kg]{5 . t/ ;Dk"0f{ shf{x?sf] xsdf ztk|ltzteGbf a9L shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{ 5}g .

&= lwtf] d"NofÍgstf{ ;DaGwL ljz]if Joj:yf

-!_ s'g} Ohfhtkqk|fKt ;+:yfn] lwtf] lnnfdL ubf{ lwtf] d"NofÍgstf{n] d"NofÍg u/]sf] /sdsf] b'O{ ltxfO{ eGbf sd /sd dfq p7]df jf unt :yfg÷k|s[ltsf] lwtf]nfO{ ;xL xf] egL d"Nof+sg u/]df To:tf lwtf] d"NofÍgstf{nfO{ Ohfhtkqk|fKt ;+:yfsf] l;kmfl/zdf s]Gb|n] sfnf] ;"rLdf ;dfj]z ug{' kg]{5 . o;/L ;dfj]z ePsf lwtf] d"NofÍgstf{x?n] o; a}+saf6 Ohfhtkq kfPsf s'g} klg ;+:yfx?df lwtf] d"NofÍg ;DaGwL sfo{ ug{ kfpg] 5}gg\ .

-@_ s'g} Ohfhtkqk|fKt ;+:yfn] lwtf] lnnfd ubf{ ;f] lwtf]sf] d"NofÍg /sdsf] b'O{ ltxfO{ eGbf sd /sd dfq p7\g'df To:tf] d"NofÍgstf{sf] sfa' aflx/sf] cj:yf k/L lghsf] bf]if gb]lvPsf] eGg] ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;+rfns ;ldltnfO{ nfu]df To:tf]] d"NofÍgstf{nfO{ sfnf];"rLdf g/fVg] lg0f{o ug{ ;Sg]5 .

-#_ h'g shf{sf] lwtf] d"NofÍg ul/Psf] xf] ;f] shf{sf] C0fL sfnf];"rLaf6 x6]df To:tf] lwtf] d"NofÍg ug]{ d"NofÍgstf{nfO{ klg sfnf];"rLaf6 s]Gb|n] x6fpg' kg]{5 .

-$_ Ohfhtkqk|fKt ;+:yfn] s]Gb|af6 sfnf];"rLdf /x]÷g/x]sf] ;"rgf lnO{ lwtf] d"Nof+sgstf{sf] ;"rL sfod ug'{ kg]{5 .

*= n]vfk/LIfs ;DjGwL ljz]if Joj:yf C0fLsf] Joj;fo tyf kl/of]hgfsf] n]vfk/LIf0f ug]{ n]vfk/LIfsn] jf;nft, gfkmf gf]S;fg lx;fj, gub k|jfx

ljj/0f tyf cGo ljQLo ljj/0fx? k|dfl0ft ug]{ qmddf em'7f ljQLo ljj/0f k|dfl0ft ug]{ n]vfk/LIfsnfO{ sfg'g jdf]lhd sf/jfxL ug{ a}+s tyf ljQLo ;+:yfx?n] g]kfn rf6{8{ Psfp06]06 ;+:yfnfO{ l;kmfl/z ug'{kg]{5 .

176

(= /fxbfgL hkmt ug{ l;kmfl/z ug]{ sfnf];"rLdf k/]sf JolQmx?sf] gofF /fxbfgL hf/L ug{ tyf eO{/x]sf] /fxbfgL hkmt ug{ Ohfhtkqk|fKt ;+:yfn] g]kfn /fi6« a}+s dfkm{t g]kfn ;/sf/nfO{ l;kmfl/z ug{ ;Sg]5 . /fxbfgL hkmt ePsf JolQmx?n] a}+s tyf ljQLo ;+:yfx?df ;Dks{ /fvL ;+:yfnfO{ dfGo x'g] lsl;dn] cfkm"n] lnPsf] shf{ k'g/;+/rgf jf k'g/tflnsLs/0f u/]df To:tf JolQmx?sf] hkmt ePsf] /fxbfgL lkmtf{ ug{{ k'gM l;kmfl/; ug'{ kg]{5 .

!)= sfnf];"rL ;DaGwL Joj:yf !)=! sfnf];"rLdf ;dfj]z x'g] cj:yfx? Ohfhtkqk|fKt ;+:yfx?af6 bz nfv ?k}ofF jf ;f]eGbf a9Lsf] shf{÷;'ljwf lnPsf C0fLx? jf JolQmnfO{

b]xfosf s'g} Ps jf ;j} cj:yfdf sfnf];"rLdf /fVg' kg]{5M– -s_ shf{sf] ;fFjf jf ;fFjfsf] s'g} ls:tf jf Aofhsf] e'QmfgL ldlt Ps jif{ gf3]df -s'g} C0fLn] pkof]u

ul//x]sf] ljleGg shf{÷;'ljwfdWo] s'g} Pp6f dfq shf{sf] e'QmfgL ldlt gf3]df klg_, t/, ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;+rfns ;ldltn] cj:yf / cf}lrTo x]/L a9Ldf ltg

dlxgf;Dd yk ;do k|bfg ug{ ;Sg]5 . -v_ shf{ tyf ;'ljwfsf] b'?kof]u u/]sf] k|dfl0ft ePdf, o; k|of]hgsf] nflu æb'?kof]uÆ eGgfn] k|of]hg v'nfO{ lnPsf] shf{ /sd ;DjlGwt k|of]hgdf k|of]u

gu/]sf], kl/of]hgf ;~rfngdf g/x]sf], lg/LIf0f tyf ;'kl/j]If0fsf] qmddf ;'kl/j]Ifs, n]vfk/LIfsaf6 b'?kof]u ePsf] k|dfl0ft ePsf] cj:yfdf shf{ tyf ;'ljwfsf] b'?kof]u u/]sf] dflgg] 5 .

-u_ ;'/If0fdf /fv]sf] ;fdfg b'?kof]u u/]sf] k|dfl0ft ePdf, -3_ C0fL ufoj ePdf, -ª_ k|rlnt sfg'g jdf]lhd C0fL 6f6 kN6]df, -r_ Ohfhtkqk|fKt ;+:yfn] C0fL lj?4 cbfntdf d'2f bfo/ u/]sf] cj:yfdf, -5_ C0f c;'nL Gofoflws/0fdf ph'/L lbPsf] cj:yfdf,

!)=@ sfnf];"rLdf ;dfj]z x'g] cGo cj:yfx? -s_ gSsnL r]s, 8«fK6, ljb]zL d'b|f, qm]l86÷8]lj6 sf8{, ljN; cflb sfuhft tyf pks/0f k|of]u u/L

/sd 7uL u/]df . To:t} ;f]xL 7uL ug]{ k|of; u/]sf] ljifodf cbfntaf6 s;'/bf/ 7xl/Pdf, -v_ s'g} JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf ljQLo sf/f]jf/ ;DjGwL ck/fwdf ;+nUg ePsf] k|dfl0ft

ePdf, -u_ s'g} JolQm, kmd{, sDkgL jf ;+:yfn] Ohfhtkqk|fKt ;+:yf;+u lnPsf] shf{ ;f] shf{sf] lnvtsf]

efsfleq r'Qmf gu/L a}+s tyf ljQLo ;+:yf ;DaGwL P]g @)^# sf] bkmf %& adf]lhd c;'nLsf] sf/jfxL rnfpFbfsf] cj:yf,

-3_ Ohfhtkqk|fKt ;+:yfn] shf{ ckn]vg ug'{kbf{sf] cj:yfdf, -ª_ vftfdf df}Hbft ckof{Kt ePdf,

s'g} JolQm kmd{, sDkgL jf ;ul7t ;+:yfn] cfkm\gf] vftfdf kof{Kt df}Hbft geO{ hlt;'s} /sdsf] r]s hf/L u/]df a'Fbf g+= !)=! df h'g;'s} s'/f n]lvPsf] ePtfklg b]xfo jdf]hd x'g]5 M– -!_ Psk6s e'QmfgL geOsg lkmtf{ ePsf] r]ssf] xsdf e'QmfgL kfpg'kg]{ JolQmn] ;fj{hlgs

ljbf jfx]s sDtLdf b'O{ lbgsf] ;do lbO{ ;DjlGwt a}+s jf ljQLo ;+:yfdf k'gM r]s k]z ug{;Sg] 5 .

-@_ ;f] Dofb kZrft\ klg /sd e'QmfgL gePsf] v08df /sd e'QmfgL kfpg'kg]{ JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfn] r]ssf] /sd e'QmfgL ug'{kg]{ a}+s jf ljQLo ;+:yfdf lnlvt ?kdf hfgsf/L lbg ;Sg]5 .

-#_ v08 -@_ adf]lhd lnlvt hfgsf/L k|fKt ePkl5 ;DjlGwt a}+s jf ljQLo ;+:yfn] r]s hf/L ug]{ To:tf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ r]ssf] /sd e'QmfgL ug{ ;fj{hlgs ljbf jfx]s ;ft lbgsf] ;"rgf lbg'kg]{5 / ;f] ldltleq klg /sd e'QmfgL x'g g;s]df To:Tff] r]s lvRg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ pQm r]s hf/L ug]{ a}+s jf ljQLo ;+:yfn] clgjfo{ ?kdf sfnf];"rLdf ;"rLs[t ug{ shf{ ;"rgf s]Gb|df n]vL k7fpg' kg]{5 . ;f] cg';f/ gu/]df a}+s tyf ljQLo ;+:yfnfO{ o;} lgb]{zg adf]lhd sf/afxL x'g]5 .

177

-$_ s'g} JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfn] a}+s tyf ljQLo ;+:yfnfO{ To:tf] e'QmfgL gx'g] r]s lbPdf ;d]t o; v08 adf]lhd sfnf];"rLdf /fVg'kg]{ 5 . ;f] cg';f/ gu/]df a}+s tyf ljQLo ;+:yfnfO{ o;} lgb]{zg adf]lhd sf/afxL x'g]5 .

-%_ o; v08 adf]lhd sfnf];"rLdf /x]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfn] To:tf] ;"rLaf6 km's'jf geP;Dd cfkm\gf] vftfdf /sd hDdf ug]{ afx]s cGo s'g}klg lsl;dsf] a}+lsË sf/f]jf/ ug{ kfpg] 5}g .

-r_ vftfjfnfn] cfk'mn] hf/L u/]sf] r]ssf] /sd e'QmfgL gx'Fb} vftf aGb u/]sf] sf/0faf6 s'g} r]ssf] e'QmfgL x'g g;s]sf] hfgsf/L k|fKt x'gf;fy ;DalGwt a}+s jf ljQLo ;+:yfn] s'g} dfWodaf6 ;DalGwt vftfjfnfnfO{ k|rlnt sfg"gL Joj:yf cg';f/ hfgsf/L u/fpg' kg]{5 . o;/L hfgsf/L u/fPsf] cj:yfdf ;d]t pQm r]ssf] e'QmfgL x'g] Joj:yf gu/]sf] v08df To:tf] r]s hf/L ug]{ JolQm÷kmd{÷sDkgLnfO{ sfnf];"rLdf /fVg l;kmfl/z u/L k7fpg' kg]{ 5 .

-5_ g]kfn /fi6« a}+s P]g, @)%*, a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# tyf cGo gLltut Joj:yf adf]lhd o; a}+sn] lbPsf] lgb]{zgsf] kfngf gu/L gub hl/jfgfsf] sf/jfxLdf k/]sf a}+s tyf ljQLo ;+:yfsf ;+rfns, sfo{sf/L k|d'v tyf cGo sd{rf/Laf6 gub hl/jfgf e'QmfgL geP;Dd, :ki6Ls/0fM– o; v08sf] k|of]hgsf] nflu æk|dfl0ftÆ eGgfn] cbfnt jf ;DalGwt Ohfhtkqk|fKt ;+:yfsf] lg/LIf0f 6f]nL jf cfGtl/s jf jfXo n]vfk/LIfs jf o; a}+saf6 vl6Psf] lg/LIf0f 6f]nLn] k|dfl0ft u/]sf] ;Demg' k5{ .

!)=# sfnf];"rLdf ;dfj]z x'g] kIfx? s'g} jf ;a} cj:yf k/L sfnf];"rLdf ;dfj]z x'g] b]xfo jdf]lhdsf C0fL JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf / ;DalGwt cGo kIfx?nfO{;d]t sfnf];"rLdf ;dfj]z ug'{ kg]{5 . t/ s'g} C0fL sfnf];"rLdf k/]df To:tf C0fLsf] Psf3/ kl/jf/sf ;b:ox?nfO{ sfnf];"rLdf /fVg' kg]{ 5}g -s_ shf{÷;'ljwf pkof]u ug]{ JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf . -v_ k|f]k|fO6/;Lk kmd{sf k|f]k|fO6/ . -u_ ;fe]mbf/L kmd{sf ;fe]mbf/x? . -3_ shf{÷;'ljwfsf] nflu hdfgt lbg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf . t/, hdfgtbftfnfO{ sfnf];"rLdf ;dfj]z ug'{k"j{ lghn] hdfgL lbPsf] /sd r'Qmf ug{

Ohfhtkqk|fKt ;+:yfn] k}tL; lbgsf] lnlvt ;"rgf lbg' kg]{5 . lnlvt ;"rgfsf] kq ;DalGwt JolQmsf] 7]ufgfdf gk'u]df ;f] ;"rgf klqsfdf ;fj{hlgs ug'{ kg]{5 .

-ª_ sDkgL÷;+ul7t ;+:yfsf ;+rfnsx? . -r_ k|fOe]6 jf klAns sDkgLsf,

!_ ;+rfnsx/m, @_ kGw| k|ltzt jf ;f] eGbf a9L z]o/ :jfldTj ePsf z]o/wgLx?, t/, k|fOe]6 jf klAns sDkgLsf] !% k|ltzteGbf sd z]o/ lng] pQm k|fOe]6 jf klJns

sDkgLsf z]o/wgLx?sf]] s'g} klg lsl;dsf] ljQLo :jfy{ ePdf a}+s tyf ljQLo ;+:yfx?n] To:tf z]o/wgLx?nfO{ ;d]t sfnf];"rLdf ;dfj]z ug{ s'g} jfwf k'u]sf] dflgg] 5}g .

#_ ;~rfns dgf]gog ug]{ clwsf/ kfPsf] JolQm, kmd{, sDkgL, ;+ul7t ;+:yfx? . t/, o; a}+saf6 Ohfhtkqk|fKt ;+:yfn] k|jfx u/]sf] shf{ jfkt kbLo x}l;otn] ;f]xL shf{sf]

;'/Iffsf] nflu C0fL ;+:yfsf] ;+rfns ;ldltdf ;+rfnssf] x}l;otdf k|ltlglwTj ug]{ Ohfhtkqk|fKt ;+:yfsf] k|ltlglw ÷ sd{rf/LnfO{ sfnf];"rLdf ;dfj]z ug'{kg]{ 5}g .

-5_ sfnf];"rLdf k/]sf] s'g} JolQm jf ;+:yfsf] cGo s'g} kmd{÷sDkgL÷;+ul7t ;+:yfdf JolQmut jf ;+:yfut ?kdf kGw| k|ltzt jf ;f]eGbf a9L z]o/ :jfldTj ePdf To:tf] kmd{÷sDkgL÷ ;+ul7t ;+:yfsf] ;~rfns tyf sfo{sf/L k|d'v .

t/, Ps} ;d"x cGtu{tsf JolQm, kmd{, sDkgLsf] xsdf !% k|ltzteGbf sd z]o/ wf/0f u/]sf] ePtfklg s'n z]o/ nufgLdf !% k|ltzt gf3]sf] cj:yfdf To:tf ;d"x cGt/utsf JolQm, kmd{, sDkgLnfO{ sfn]f;"rLdf ;"rLs[t ug{ afwf k'u]sf] dflgg] 5}g .

-h_ sfnf];"rLdf k/]sf] s'g} JolQm jf ;+:yfsf] k|ltlglw cGo s'g} u}/ ;/sf/L kmd{÷sDkgL÷ ;+ul7t ;+:yfdf ;+rfns ePdf To:tf] kmd{÷sDkgL÷;+ul7t ;+:yf .

178

t/, b]xfosf] ;a} cj:yf k"/f ePdf sfnf] ;"rLdf k/]sf] JolQm jf ;+:yfsf] k|ltlglw ;+rfns /x]sf] u}/ ;/sf/L kmd{÷sDkgL÷;+ul7t ;+:yfnfO{ sfnf] ;"rLdf ;dfj]z ug'{ kg]{ 5}g M– -!_ sfnf];"rLdf k/]sf] JolQm jf ;+:yfsf] k|ltlglw ;+rfns /x]sf] u}/ ;/sf/L kmd{÷sDkgL÷

;+ul7t ;+:yfdf To:tf] ;+rfnssf] z]o/ !% k|ltzt eGbf sd x'g' kg]{ . -@_ sfnf];"rLdf k/]sf] JolQm jf ;+:yfsf] k|ltlglw ;+rfns /x]sf] u}/ ;/sf/L kmd{÷sDkgL

÷;+ul7t ;+:yfn] Ohfhtkqk|fKt ;+:yfnfO{ a'emfpg' kg]{ ;fFjf /÷jf Aofh jfktsf] /sd tf]lsPsf] ;do jf ;f] eGbf cufj} lgoldt ?kdf r'Qmf ul//x]sf] x'g' kg]{,

-#_ sfnf];"rLdf k/]sf] JolQm jf ;+:yfsf] k|ltlglw ;+rfns /x]sf] JolQmn] ;+rfns kbaf6 /flhgfdf u/]df jf To:tf] JolQm ;+rfns kbaf6 d'Qm ePdf .

-em_ o; a}+sn] hf/L u/]sf] lgb]{zg cg';f/ cfk;L ;DaGw eO{ Ps} ;d"xdf k/]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf .

-`_ u|fxsnfO{ Uof/]G6L lbg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf . t/, Uof/]06L / cf+lzs Uof/]G6L (Partial Guarantee) sf] xsdf eg] ;f] Uof/]G6Lsf] /sd r'Qmf u/]df

C0fLsf] cGo jSof}tfsf] nflu of] Joj:yf nfu" x'g] 5}g . -6_ C0fLsf] d[To' ePdf lghsf] ;DklQ :jLsf/ ug]{ JolQmx?nfO{ ;f] sf] bfloTj axg u/fP/ pQm bfloTj

axg u/]sf JolQmx?nfO{ Ohfhtkqk|fKt ;+:yfn] dgfl;j dflkmssf] ;do k|bfg ug{ ;Sg]5 . bfloTj jxg ug{ gdfg]df jf pQm Dofbleqdf klg shf{ r'Qmf jf lgoldt gu/]df To:tf] JolQmx?nfO{ klg sfnf];"rLdf ;dfj]z ug'{ kg]{5 .

-7_ s'g} C0f @ jif{eGbf a9L cjlwn] efsf gf3]sf] cj:yfdf ;d]t C0fLnfO{ sfnf];"rLdf ;dfj]z gul/Psf] eP ;f] sf] :kli6s/0f k|To]s cfly{s jif{ ;dfKt ePsf] Ps dlxgfleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefu ;dIf k]z ug'{ kg]{5 .

!)=$ sfnf];"rLdf ;dfj]z gx'g] cj:yfx? C0fLsf] sfa'eGbf aflx/sf] b]xfodf plNnlvt s'g} c;fdfGo kl/l:yltsf] sf/0faf6 pTkGg ;d:ofn] ubf{ ;dodf ;fFjf /÷jf Aofh r'Qmf ug{ g;s]sf] Joxf]/f C0fLn] cg'/f]w u/]df / To:tf] Joxf]/f dgfl;j b]lvPdf ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;+rfns ;ldltn] To:tf u|fxsnfO{ sfnf];"rLdf ;dfj]z gug]{ lg0f{o ug{ ;Sg]5 M– -s_ af9L, klx/f], e"sDk h:tf b}jL k|sf]k k/]df . -v_ sfnf];"rLdf ;dfj]z x'g' cufj} ?U0f pBf]u k'g?Tyfg ;ldltsf] l;kmfl/zdf k'g/shf{ k|bfg ul/Psf

C0fLnfO{ k'g/shf{sf] ;'ljwf pkof]u ug{ kfpg] cjlw;Dd . -u_ g]kfn ;/sf/n] u|fxssf] hfoh]yf tyf Joj;fo ;+rfngdf /x]sf] :yfg clwu|x0f u/]df . t/, To:tf] lg0f{o ubf{ cfwf/x? :ki6 ?kdf v'nfpg' kg]{5 .

!)=% sfnf];"rLaf6 gfd x6\g ;Sg] Joj:yf b]xfosf cj:yfdf sfnf];"rLdf /x]sf u|fxssf] gfd To:tf] ;"rLaf6 x6fpgsf nflu ;DalGwt Ohfhtkqk|fKt ;+:yfn] tLg lbgleq s]Gb|nfO{ l;kmfl/z u/L k7fpg' kg]{5 . o;/L k|fKt gfdgfd];L s]Gb|n] # sfo{ lbgleq cBfjlws ul/;Sg' kg]{5 . != efsf gf3]sf] shf{sf] ;fFjf Aofh r'Qmf u/]df, @= ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;+rfns ;ldltn] pko'Qm 7x¥ofO{ shf{sf] efsf yk u/]df jf

o; a}+ssf] lgb]{zgsf] clwgdf /xL shf{ k'gtf/lnsLs/0f jf k'g/;+/rgf u/]df, #= shf{ jf ;'ljwfsf] bfloTjsf] ;Ldf ls6fg u/L PseGbf a9L C0fL ;lDdlnt x'g] C0fsf] xsdf s'g}

C0fLaf6 p;sf] efusf] ;fFjf Aofh r'Qmf u/]sf] egL efsf yk u/]df jf o; a}+ssf] lgb]{zgsf] clwgdf /xL shf{ k'g/;+/rgf jf k'g/tflnsLs/0f u/]sf] egL ;DalGwt a}+s tyf ljQLo ;+:yfaf6 n]vL cfPdf To:tf C0fLsf] gfd sfnf] ;"rLaf6 x6fpg' kg]{ 5 . t/, ;+rfns jf sfo{sf/L kbflwsf/L eO{ sfdsfh ug]{ JolQmsf] ;DaGwdf of] Joj:yf nfu" x'g] 5}g .

$= shf{sf] bfloTj cGo JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfn] :jLsf/ ug]{ ;DaGwdf ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;+rfns ;ldltaf6 :jLs[lt ePdf o;/L sfnf];"rLaf6 x6fpFbf bfloTj :jLsf/ ug]{ JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ a9Ldf Ps jif{sf] Dofb lbg] / pQm Dofbleq shf{÷;'ljwf r'Qmf jf lgoldt gu/]df pQm gofF JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf;d]tnfO{ sfnf];"rLdf ;dfj]z ug'{ kg]{5 .

179

%= C0fLx?n] lnPsf] C0fdWo] cfkm\gf] bfloTj olsg u/L C0f÷;'ljwf lnPsf] cj:yfdf pQm /sd e'QmfgL u/]sf] egL a}+s tyf ljQLo ;+:yfx?af6 n]vL cfPdf shf{ ;"rgf s]Gb|n] sfnf];"rLaf6 x6fpg' kg]{5 . t/, ;f] Joj:yf ;+rfns tyf sfo{sf/L kbflwsf/Lx?sf] xsdf nfu" x'g] 5}g . tyflk ;+rfns tyf sfo{sf/L kbflwsf/Lx?sf] xsdf C0f c;'nL GofofwLs/0f tyf cGo ;DalGwt Goflos lgsfosf] cfb]z cg';f/ cfkm\gf] bfloTj cg'?k x'g cfpg] c+z j/fj/sf] /sd e'QmfgL u/]sf] egL a}+s tyf ljQLo ;+:yfx?af6 n]lvcfPdf lghnfO{ shf{ ;"rgf s]Gb|n] sfnf];"rLaf6 x6fpg s'g} afwf k'¥ofPsf] dflgg] 5}g .

^= a}+s tyf ljQLo ;+:yfx?n] kl/l:yltjz C0f gltg]{ C0fLx?nfO{ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf ;dfj]z u/]sf] ePtfklg olb s]xL ;do k|bfg u/]df C0fLn] k|of; u/L 5f]6f] cjlwdf C0f r'Qmf u5{ eGg] a}+s tyf ljQLo ;+:yfnfO{ nfu]df ^ dlxgfsf] nflu sfnf];"rLaf6 x6fpg] Joj:yf ug{ ;Sg]5 . t/, ^ dlxgfleq C0f r'Qmf gu/]df clgjfo{ ?kdf sfnf];"rLdf ;dfj]z ug{ s]Gb|nfO{ l;kmfl/; ug{' kg]{5 .

!!= ;xljQLos/0f shf{sf] ;DaGwdf !_ ;xljQLos/0f cGtu{t k|jfx x'g] shf{sf] ;DaGwdf o; lgb]{zgsf] clwgdf /xL cu'jf a}+s tyf

ljQLo ;+:yf (Lead Bank) n] ;xljQLos/0fsf] a}7sdf (Consortium Meeting) shf{÷nufgL cg'kftsf] cfwf/df ax'dtsf] lg0fo{af6 ;DalGwt C0fLnfO{ sfnf];"rLdf ;dfj]z ug{÷x6fpg s]Gb|nfO{ l;kmfl/z ug'{ kg]{5 . o;/L cu'jf a}+s tyf ljQLo ;+:yf (Lead Bank) sf] l;kmfl/z k|fKt ePkl5 s]Gb|n] ;DalGwt C0fLnfO{ sfnf];"rLdf ;dfj]z ug'{÷x6fpg' kg]{5 .

@_ olb s'g} cu'jf a}+s tyf ljQLo ;+:yf (Lead Bank) n] o; lgb]{zg cg';f/ s]Gb|nfO{ l;kmfl/z gu/L ;xefuL a}+s tyf ljQLo ;+:yfn] C0fLnfO{ sfnf];"rLdf ;dfj]z u/]sf] /x]5 eg] s]Gb|n] ;xefuL a}s tyf ljQLo ;+:yfsf] l;kmfl/; k|fKt ePkl5dfq ;DjlGwt C0fLnfO{ sfnf];"rLjf6 x6fpg' kg]{5 . o:tf] cj:yfdf cu'jf a}+sn] cfk"mn] k"/f ug'{ kg]{ bfloTj lgjf{x gu/]sf] 7x/L g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhd sf/jfxL ul/g] 5 .

#_ s'g} u|fxsn] ;xljQLos/0f shf{ ;'lawf cGt/ut / Ohfhtkqk|fKt ;+:yf;+u 5'6\6} bf]xf]/f] shf{ tyf ;'lawfsf] pkof]u u/L sfnf];"rLdf ;dfj]z ePsf] /x]5 eg] ;xljQLos/0f ;d"xsf] a}7sn] sfnf];"rLjf6 x6fpg] l;kml/; u/]tfklg afFsL v/fj shf{÷;'ljwfsf] /sd e'QmfgL gu/];Dd sfnf];"rLdf sfod} /xg] 5 .

!@= sfnf];"rLdf ;dfj]z ug'{k"j{ ;"rgf lbg' kg]{ s'g} klg C0fL jf C0f;Fu ;DalGwt cGo ;a} kIfnfO{ sfnf];"rLdf ;dfa]z ug'{k"j{ ;DalGwt Ohfhtkqk|fKt ;+:yfn] sfnf];"rLdf ;dfj]z ug'{kg]{ sf/0f;lxt slDtdf kl}t; lbg cufj} ;"rgf lbO{ ;f] sf] clen]v /fVg' kg]{5 . pQm ;"rgf k|bfg ubf{ tf]lsPsf] Dofbleq C0fLn] shf{ r'Qmf jf lgoldt gu/]df sfnf];"rLdf ;dfj]z ul/g] Joxf]/f pNn]v ePsf] x'g' kg]{5 . o:tf] ;"rgf ;DalGwt JolQm jf lghsf] kl/jf/sf ;b:o jf lghsf] sf/f]jf/;+u ;DalGwt ;+:yfdf a'emfPdf klg ;"rgf k|fKt ePsf] dflgg] 5 .

!#= C0fL tyf hdfgtstf{nfO{ lnvt u/fpg' kg]{ s'g} klg C0fLnfO{ shf{÷;'ljwf k|bfg ubf{ o; lgb]{zg adf]lhdsf] cj:yf k/L s]Gb|sf] sfnf];"rLdf gfd ;dfj]z u/]df d]/f] dGh"/L 5 egL ;DalGwt Ohfhtkqk|fKt ;+:yfn] ;DalGwt C0fL tyf hdfgLstf{nfO{ lnvt u/fpg' kg]{5 . t/, of] Joj:yfn] To:tf] lnvt ljgf klg C0fL tyf hdfgLstf{sf] gfd sfnf];"rLdf ;dfj]z ug{ afwf k'u]sf] dflgg] 5}g .

!$= s]Gb|n] ;"rgf tyf ljj/0fx? dfu ug{ ;Sg] g]kfn /fi6« a}+s P]g, @)%* sf] bkmf **, g]kfn /fi6« a}+s shf{ ;"rgf ljlgodfjnL, @)%( / o; lgb]{zgsf] p2]Zo sfof{Gjog ug]{ l;nl;nfdf o; lgb]{zgn] tf]s] afx]ssf cGo ;"rgf / ljj/0fx? s]Gb|n] Ohfhtkqk|fKt ;+:yf;Fu dfu ug{ ;Sg]5 . o;/L dfu u/]sf] ;"rgf / ljj/0fx? pknJw u/fpg' ;DalGwt Ohfhtkqk|fKt ;+:yfsf] st{Jo x'g]5 .

!%= s]Gb|n] lg/LIf0f ug{ ;Sg] Ohfhtkqk|fKt ;+:yfn] s]Gb|df lbg' kg]{ C0fLx?sf] ljj/0f ;dod} pknAw u/fP gu/fPsf], shf{ k|jfx ug'{ cl3 shf{ ;"rgf lnP glnPsf] tyf pknAw u/fPsf ljj/0fx? cBfjlws eP gePsf] ;DaGwdf s]Gb|n] Ohfhtkqk|fKt ;+:yfsf] cg'udg tyf lg/LIf0f ug{ ;Sg]5 / ;f]sf] k|ltj]bg o; a}+ssf] a}+s tyf ljQLo

180

;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]5 . s]Gb|n] o:tf] lg/LIf0f÷;'kl/j]If0f cfˆgf sd{rf/L v6fO{ :ynut tyf u}/ :ynut ?kdf ug{ ;Sg]5 .

!^= sfnf];"rLdf ;dflji6 C0fLx?sf] ljj/0f ;fj{hlgs ug'{ kg]{ o; lgb]{zg adf]lhd k|To]s cfiff9 / kf}if d;fGt;Dddf sfnf];"rLdf ;dfj]z eO{ Ps s/f]8 ?k}ofFeGbf a9L /sd ltg{ afFsL /x]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfsf] gfdfjnL cBfjlws u/L s]Gb|n] /fli6«o b}lgs klqsfdf qmdzM >fj0f / df3d;fGtleq ;j{;fwf/0fsf] hfgsf/Lsf] nflu k|sflzt ug'{ kg]{5 . ;f]] hfgsf/L o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu tyf ;DjlGwt ;'kl/j]If0f ljefu, sDkgL /lhi6«f/sf] sfof{no / lwtf]kq jf]8{nfO{ ;d]t pknAw u/fpg' kg]{5 . cGo JolQmx?sf] gfdfjnLsf] xsdf shf{ ;"rgf s]Gb|n] ;j{;fwf/0fnfO{ cfjZos k/L dfu u/]df z'Ns lnO{ jf glnO{ To:tf] ;"rgf pknAw u/fpg' kg]{5 . ;fy}, sfnf];"rLdf ;dflji6 JolQmx?sf] cBfjlws ;"rgf s]Gb|n] clgjfo{ ?kdf cfˆgf] j]j ;fO6df /fVg' kg]{5 .

!&= cGo Joj:yfx? !_ uf]kgLotf sfod ug'{ kg]{ Ohfhtkqk|fKt ;+:yf / s]Gb|aLr cfbfg k|bfg x'g] ;"rgf tyf cGo ljj/0f ;+j]bgzLn ePsf]n]]

To:tf ;"rgf tyf ljj/0f cfbfg k|bfg ubf{ jf clen]v /fVbf k"0f{ uf]kgLotf sfod /fVg' kg]{5 @_ JolQmut tyf ;+:yfut hdfgLdf k|jflxt shf{sf] ;DaGwdf Ohfhtkqk|fKt ;+:yfx?af6 s'g} klg lsl;dsf] JolQmut tyf ;+:yfut hdfgLdf k|bfg ePsf] shf{

tyf ;'ljwfx? lgwf{l/t ;dodf r'Qmf gu/]df hdfgL lbg] JolQm tyf ;+:yfx?nfO{ ;d]t o; lgb]{zgsf] clwgdf /xL sfnf];"rLdf ;dfj]z ug{' kg]{5 . To:tf hdfgLstf{x?n] u/]sf] hdfgL /sdsf] ;Ldf;Ddsf] /sd r'Qmf ePsf] ;DalGwt Ohfhtkqk|fKt ;+:yfaf6 hfgsf/L k|fKt x'g cfPdf hdfgLstf{sf] gfd sfnf];"rLaf6 x6fpg' kg]{5 .

#_ z]o/wgLsf] gfd kl/jt{g eO{ cfPdf sfnf];"rLdf ;dfj]z ePsf z]o/wgLx?n] cfˆgf] z]o/ cGo JolQmx?nfO{ x:tfGt/0f u/L lghsf]

bfloTj gofF z]o/wgLn] :jLsf/ u/]sf] cj:yfdf ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;+rfns ;ldltnfO{ pQm ljifo :jLsf/ u/L l;kmfl/z eO{ cfPdf klxn]sf z]o/wgLnfO{ sfnf];"rLaf6 x6fpg' kg]{5 .

Ohfhtkqk|fKt ;+:yfaf6 C0f lnPsf s'g} k|fOe]6 lnld6]8 jf ;j{;fwf/0fdf z]o/ hf/L u/L g;s]sf klAns lnld6]8 sDkgLsf kGw| k|ltzteGbf a9L z]o/ lng] z]o/wgLn] To:tf] sDkgLsf] cfˆgf] :jfldTjdf /x]sf] z]o/ ljqmL jf gfd;f/L ug'{k"j{ C0f k|bfg ug]{ ;DalGwt Ohfhtkqk|fKt ;+:yfsf] :jLs[lt lng' kg]{5 . o; k|of]hgsf] nflu ;DalGwt Ohfhtkqk|fKt ;+:yfsf] :jLs[lt glnO{ To:tf] C0fL sDkgLsf] z]o/ ljqmL jf gfd;f/L ug{ gkfpg] u/L C0f k|bfg ug]{ Ohfhtkqk|fKt ;+:yfn] clgjfo{ ?kdf sfuh u/fpg' kg]{5 . o;/L :jLs[lt glnO{ C0fL sDkgLsf] z]o/wgLsf] z]o/ gfd;f/L jf ljqmL u/]df ;fljssf z]o/wgLnfO{ sfnf];"rLdf /fVg' kg]{5 .

$_ ;/sf/L tyf cw{–;/sf/L lgsfoaf6 dgf]lgt ;+rfnsx?sf] ;DaGwdf o; lgb]{zgdf cGoq h'g;'s} s'/f n]lvPsf] ePtf klg o; a}+s, g]kfn ;/sf/ jf g]kfn ;/sf/sf]

k"0f{ jf clwsf+z :jfldTjdf /x]sf] ;+:yfaf6 dgf]lgt s'g} klg JolQm s'g} klg C0fL ;+:yfsf] ;+rfns eO{ To:tf] ;+:yf sfnf];"rLdf k/]df To;/L dgf]lgt ;+rfnsx? sfnf];"rLdf ;dfj]z x'g] 5}gg\ .

%_ Psf3/ kl/jf/sf] ;DaGwdf o; lgb]{zgsf] k|of]hgsf] nflu Psf3/ kl/jf/ eGgfn] ;DalGwt JolQmsf] klt jf kTgL, 5f]/f,

cljjflxtf 5f]/L, wd{k'q, cljjflxtf wd{k'qL, afa', cfdf, ;f}t]gL cfdf / cfkm"n] kfng kf]if0f ug'{ kg]{ bfh' efO / lbbL alxgL ;Demg' kg]{5 .

^_ shf{ ;"rgf OsfO{ Ohfhtkqk|fKt ;+:yfx?n] s]Gb|Lo ?kdf shf{ ;"rgf OsfO{ u7g u/L s]Gb| tyf cGo lgsfodf

k7fpg' kg]{ shf{;"rgf ;DaGwL ;Dk"0f{ sfo{x? ;f] OsfO{af6 dfq ug'{÷u/fpg' kg]{5 . s]Gb|;Fu ul/g] ;Dk"0f{ sfo{sf] nflu OsfO{sf hgzlQmnfO{ tf]Sg' kg]{5 / ;f]sf] hfgsf/L ;DalGwt Ohfhtkqk|fKt ;+:yfn] s]Gb|nfO{ pknAw u/fpg' kg]{5 . ;fy}, tf]lsPsf] OsfO{n] Ohfhtkqk|fKt ;+:yf / s]Gb|aLr x'g] kqfrf/sf] k|dfl0ft clen]v cBfjlws u/L /fVg' kg]{5 .

&_ e"nj; sfnf];"rLdf ;dfj]z ePsfx?sf] ;DaGwdf sfnf];"rLdf ;dfj]z gx'g' kg]{ s'g} JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf e"nj; sfnf];"rLdf

;dfj]z ul/Psf] /x]5 eg] o; ;DaGwdf ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;+rfns ;ldltaf6

181

l;kmfl/z eO{ cfPdf cljnDa To:tf] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ clen]v g} g/xg] u/L sfnf];"rLaf6 x6fpg' kg]{5 . o;/L sfnf];"rLdf ;dfj]z eO{ x6]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ sfnf];"rLdf ;dfj]z ePsf] dflgg] 5}g .

*_ s]Gb|sf] ;b:otf Ohfhtkqk|fKt ;+:yfx?n] shf{ ;"rgfsf] cfbfg k|bfg ug]{ / ;dodf shf{sf] ;fFjf÷Aofh gltg]{

C0fLnfO{ sfnf];"rLdf ;dfj]z ug]{ k|of]hgsf nflu clgjfo{ ?kdf s]Gb|sf] ;b:otf lng' kg]{5 . (_ 5'6 o; lgb]{zgdf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg g]kfn ;/sf/ jf g]kfn ;/sf/sf] k"0f{ jf

clwsf+z :jfldTj ePsf ;/sf/L ;+:yfgx?, o; a}+saf6 lgIf]k / shf{sf] sf/f]af/ ug{ Ohfhtkqk|fKt ;+:yfx?, j}b]lzs nufgL cGtu{t cfpg] ;fem]bf/ nufgLstf{, ljb]zL lgof]u, bft[;+:yf / ljsf; ;fem]bf/x?, låkIfLo jf jx'kIfLo ;DaGw ePsf cGt//fli6«o ;+3 ;+:yfx?nfO{ sfnf];"rLdf ;dfj]z ul/g] 5}g .

!)_ sfnf];"rL ljj/0f cBfjlws ug]{ o; lgb]{zg adf]lhd s]Gb|n] tof/ ug]{ sfnf];"rL cBfjlws u/L /fVg' kg]{5 . !!_ s]Gb|sf] sfnf];"rLdf ;"rLs[t Ohfhtkqk|fKt ;+:yfsf z]o/wgLx?n] k|fKt ug{ ;Sg] xsk|b z]o/ tyf

cu|flwsf/ z]o/, C0fkq / nfef+zsf ;DaGwdf b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 . -s_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf ;+:yfks z]o/wgLx?dWo] s]Gb|sf] sfnf];"rLdf

;"rLs[t eO{/x]sf ;+:yfks z]o/wgLn] cfkm" ;+:yfks /x]sf] a}+s÷ljQLo ;+:yfsf] xsk|b z]o/ tyf cu|flwsf/ z]o/ / C0fkq vl/b ug{ kfpg] 5}gg\ . t/, s]Gb|sf] sfnf];"rLaf6 x6]sf] k|df0f ;lxt ;DalGwt a}+s÷ljQLo ;+:yfsf ;+:yfks z]o/wgLn] cfkm" ;+:yfks /x]sf] a}+s÷ljQLo ;+:yfsf] xsk|b z]o/ tyf cu|flwsf/ z]o/ / C0fkq bfjL ug{ cfPdf k|rlnt sfg'g cg';f/ cGo JolQm÷;+:yfnfO{ a]rljvg÷afF8kmfF8÷hkmt ul/;lsPsf] cj:yf /x]g5 eg] ;fljss} ;+:yfks z]o/wgLn] k|fKt ug{ ;Sg]5g\ .

-v s]Gb|sf] sfnf];"rLdf ;"rLs[t C0fLsf] a}+s tyf ljQLo ;+:yfsf] ;+:yfks nufotsf cGo z]o/wgLsf x}l;otn] kfpg] nfef+z /sd cGo a}+s tyf ljQLo ;+:yfn] shf{ aSof}tfsf] k|df0f ;lxt e'StfgL dfu u/]df To:tf JolQm;+u c;'n ug'{kg]{ /sd lghn] kfpg] nfef+z /f]Ssf u/L ;DjlGwt ;+:yfn] pknAw u/fpg' kg]{5 . o:tf] Joj:yf cfˆg} a}+s tyf ljQLo ;+:yfsf] shf{ r'Qmf ug]{ k|of]hgsf nflu ;d]t nfu" x'g]5 .

!@_ sfnf];"rLdf /x]sf ;+:yfks z]o/wgLn] xsk|b z]o/df ;xefuL x'g / nfef+z lng gkfpg]M -s_ sfnf];"rLdf ;dfj]z ;+:yfks z]o/wgLn] o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo

;+:yfaf6 lgisfzg x'g] s'g} klg lsl;dsf] xsk|b z]o/df ;xefuL x'g kfpg] 5}g . -v_ sfnf];"rLdf ;dfj]z ;+:yfks z]o/wgLn] k|fKt ug]{ s'g} klg lsl;dsf] nfef+z C0f ltg]{

k|of]hg afx]s cGo lsl;dn] e'QmfgL lng÷lbg kfOg] 5}g . -u_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] sfnf];"rLdf ;"rLs[t cfkm\gf] ;+:yfsf] ;+:yfks

z]o/wgLx?sf] ljj/0f cBfjlws u/L /fVg' kg]{5 . !#_ o; a}+snfO{ hfgsf/L u/fpg' kg]{

pka'Fbf -(_ df pNn]v ePsf ;+:yf afx]s o; a}+saf6 Ohfhtkqk|fKt jf cg'dltkqk|fKt cGo ;+:yfnfO{ sfnf];"rLdf /fVg shf{ ;"rgf s]Gb|nfO{ l;kmfl/; ug{' k"j{ ;DalGwt Ohfhtkqk|fKt ;+:yfn] o; a}+snfO{ hfgsf/L u/fpg' kg]{5 .

!*= a}+s tyf ljQLo ;+:yfx?af6 shf{ lnO{ C0f gltg]{ C0fLx?dWo] cf=j= )^#÷^$ sf] ah]6 jQmJo dfkm{t C0fsf] k'g/tflnsLs/0f ug{ tf]lsPsf] @)^# efb| d;fGtleq k'g/tflnsLs/0f u/]sf, k'g/tflnsLs/0fsf] nflu sf/jfxL eO{ /x]sf C0fL / a}+ssf] ;+o'Qm k|of;df z'? ePsf] t/ ;DkGg eO{ g;s]sf afx]s ;DalGwt a}+sn] C0f r'Qmf ug]{ u/fpg] ;DaGwdf C0fLnfO{ k6s k6s cj;/ lb+bf klg j]jf:tf u/L a;]sf / ;DalGwt a}+sn] sf/jfxL cufl8 a9fpg pko'Qm 7x¥ofPsf C0fLx?nfO{ b]xfo adf]lhdsf] k|lqmof adf]lhd sf/jfxL cl3 a9fpg] . !_ ;fFjf C0f ?= kfFr s/f]8 eGbf a9L lnPsfx?dWo]af6 ;a}eGbf a9L C0f lng] C0fLx?nfO{

k|fyldstfsf] cfwf/df ;DalGwt a}+sn] qmdzM sf/jfxL cufl8 a9fpg] . ;DalGwt a}+sn] k|rlnt Joj:yf cg';f/ ug{ ;lsg] sf/jfxL cfk}m+ u/L ;f] sf] hfgsf/L o; a}+snfO{ u/fpg] cGoyf ug'{kg]{ sf/jfxLsf nflu l;kmfl/z;fy o; a}+snfO{ cg'/f]w ug]{ .

182

@_ o; cg';f/ sf/jfxLdf k/]sf C0fLn] C0f e'QmfgL jf k'g/;+/rgf÷k'g/tflnsLs/0f u/]df ;DalGwt a}+sn] ;DalGwt C0fLnfO{ ;fljsdf u/]sf sf/jfxL lkmtf{ ug{ t'?Gt kxn ug]{ .

#_ a}+s tyf ljQLo ;+:yfx?af6 To:tf C0fLx?sf] gfddf hf/L ul/Psf 8]lj6 sf8{, qm]l86 sf8{ h:tf ;'ljwfx? tTsfn /f]Ssf /fVg] Joj:yf ug]{ .

$_ ;DalGwt a}+sn] C0fsf] k|s[lt, pkef]usf] cj:yf, c;'nLsf] ;+efjgf, C0fLn] C0f e'QmfgL ug{ b]vfPsf] Jojxf/ tyf dg;fo cflb kIfx?nfO{ dWogh/df /fvL a'Fbf !* -!_ sf] kl/lwleq /xL lgotj; C0f gltg]{ sfnf];"rLdf k/]sf C0fLx? / To:tf C0fLx?nfO{ hdfgt lbg] JolQm, kmd{ jf sDkgL jf ;+:yfnfO{ b]xfodWo]sf Ps jf ;f]eGbf a9L sf/jfxL ug{ o; a}+snfO{ cg'/f]w ug]{ . -s_ lgotjz C0f gltg]{ C0fLx?sf /fxbfgL hkmt ug]{ / gofF hf/L ug{ /f]s nufpg] k|of]hgsf

nflu o; ;DaGwL ;"rgf k//fi6« dGqfno, u[x dGqfnonfO{ cfjZos sf/jfxLsf] nflu hfgsf/L u/fpg / ;fj{hlgs?kdf ;d]t ;"rgf k|sflzt ug{ .

-v_ lgotj; C0f gltg]{ C0fLx?nfO{ ;/sf/L jf ;+ul7t ;fj{hlgs lgsfodf lj1÷ k/fdz{bftf nufot ;fj{hlgs lhDd]jf/Lsf cf]xbf tyf /fhgLlts lgo'lQmsf kbx?df lgo'Qm gug{ / lgo'Qm eO{ sfo{/t /x]sf 5g\ eg] kbaf6 tTsfn cjsfz lbg .

-u_ dfg, kbjL, ;Ddfg jf /fHoaf6 lbOg] s'g} klg lsl;dsf] ;'ljwf, ;x'lnot jf ;Ddfg k|bfg gug{ .

-3_ sDkgL P]g cGtu{t btf{ ePsf jf x'g] s'g} klg sDkgLsf] ;+rfns x'g /f]s nufpg . -ª_ gofF pBf]u, kmd{ jf sDkgL btf{ ug{, ;/sf/L 7]Ssfk§fdf efu lng jf a}+sn] :jLs[lt lbPsf]

cj:yfdf C0f ltg]{ k|of]hgsf nflu afx]s To:tf C0fLsf] :jfldTjdf /x]sf] s'g} klg rn÷crn ;DklQ /f]Ssf /fVg] / o;sf] nflu ;DalGwt lgsfo -dfnkf]t sfof{no, oftfoft Joj:yf sfof{no, gu/kflnsf÷pkdxfgu/kflnsf÷dxfgu/kflnsf_ nfO{ lgb]{zg hf/L ug]{ Joj:yf ug{ .

-r_ ;/sf/L ;'/If0fkqx?df ePsf] nufgL hkmt u/L lnnfd ug]{ / To;/L k|fKt x'g cfpg] /sd shf{ r'Qmf ug]{ k|of]hgsf nflu pkof]u ug{ .

!(= b08 hl/jfgf tyf sf/jfxL ;DaGwL Joj:yf !_ Ohfhtkqk|fKt ;+:yfn] s]Gb|df e/L k7fpg' kg]{ C0fLx?sf] ljj/0f / sfnf];"rLdf /fVg' kg]{ C0fLx?sf]

gfd tyf ljj/0f ;dodf g} s]Gb|df pknAw gu/fPdf jf To:tf tYo n'sfP/ yk shf{ ;'ljwf k|bfg u/]sf] kfOPdf jf unt ;"rgf k|jfx u/]df jf sfnf];"rLdf ;dfj]z ePsf] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ shf{ k|jfx ePdf jf o; a}+ssf] lg/LIf0f tyf ;'kl/j]If0f k|ltj]bgdf To:tf] Joxf]/f pNn]v eO{ cfPdf ;DalGwt Ohfhtkqk|fKt ;+:yf jf ltgsf ;DalGwt ;+rfns, kbflwsf/L jf sd{rf/L ;d]tnfO{ o; a}+sn] g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhdsf] sf/jfxL ug{ ;Sg]5 .

@_ sfnf];"rLdf k/]sfnfO{ C0f ;'ljwf k|bfg u/]df hl/jfgf nufOg] sfnf];"rLdf k/]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfx?nfO{ s'g} klg a}+s tyf ljQLo ;+:yfn]

C0f÷;'ljwf k|jfx u/]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( -!_ ad]flhd pQm C0f ;'ljwf a/fa/sf] /sd ljuf] sfod u/L ;DjlGwt a}+s tyf ljQLo ;+:yfnfO{ hl/jfgf ul/g] 5 .

#_ sfnf];"rLdf /fVg l;kmfl/z gu/]df hl/jfgf nufOg] s'g} a}+s tyf ljQLo ;+:yfn] g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ s'g} JolQm, kmd{, sDkgL jf

;+ul7t ;+:yfnfO{ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf ;dfj]z ug{ l;kmfl/z ug'{kg]{df ;f] u/]sf] gkfO{Pdf To:tf] ;+:yfnfO{ g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( sf] pkbkmf -!_ adf]lhd To:tf] C0fL;+u p7fpg afFsL /x]sf] /sd a/fa/sf] ljuf] sfod u/L hl/jfgf nufOg] 5 .

$_ sfnf];"rLdf k/]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfx?nfO{ k|bfg u/]sf] shf{df ztk|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{ s_ sfnf];"rLdf /x]sf JolQm, kmd{, sDkgL tyf ;+ul7t ;+:yfaf6 s'g} shf{ c;'nL ug{ afFsL

/x]sf] eP To:tf] shf{sf nflu ztk|ltzt shf{ gf]S;fgL Joj:yf ug'{kg]{ / To;/L Joj:yf gu/]sf] kfO{Pdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) sf] pkbkmf -@_ sf] v08 -u_ adf]lhd ;DjlGwt sfo{sf/L k|d'vnfO{ kfFr nfv ?k}ofF;Dd gub hl/jfgf nufOg] 5 .

v_ s'g} C0fL cGo a}+s tyf ljQLo ;+:yf dfkm{t sfnf];"rLdf /fv]sf] ePtf klg To:tf C0fLnfO{ k|bfg ePsf] C0fsf] xsdf Ohfhtkqk|fKt ;+:yfn] cfkm"n] k|bfg u/]sf] shf{ jf ;'ljwfsf] juL{s/0fsf] cfwf/df shf{ gf]S;fgL Joj:Yff sfod ug{ ;lsg] 5 .

183

@)= vf/]hL / arfp -!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M– PsLs[t lgb]{zg @)^( sf] shf{ ;"rgf tyf sfnf];"rL ;DaGwL Joj:yf O=k|f lgb]{zg g+= !@÷)^(

af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DalGwt ;Dk"0f{ kl/kqx? .


184

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

JolQmut shf{sf] k|of]hgsf] nflu JolQmut tyf ;'/If0f ;DaGwL ljj/0f

@)=== ;fn ===========dlxgf == ut]

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

afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f

@= C0fLsf] Psf3/ kl/jf/sf] ljj/0f M– -o; k|of]hgsf] nflu Psf3/ kl/jf/ eGgfn] C0fLsf] klt jf kTgL, 5f]/f, a'xf/L,

cljjflxtf 5f]/L, wd{k'q, cljjflxtf wd{k'qL, afa', cfdf, ;f}t]gL cfdf / cfkm"n] kfng kf]if0f ug'{ kg]{ bfh', efO, lbbL / alxgLnfO{ a'emfp+5 ._

Psf3/ kl/jf/sf ;b:ox?sf] gfd gftf

#= clwsf/ k|fKt JolQmsf]

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

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

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

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

gfd 7]ufgf gful/stf g+= / /fxbfgL

g+=

gful/stf hf/L ePsf]

ldlt

gful/stf hf/L ePsf] lhNnf / /fxbfgL hf/L

ePsf] d'n's

hdfgt lbPsf] /sd

hdfgt lbPsf] shf{ zLif{s

185

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

%=@ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yf ePdf ;f]sf] ljj/0f M gfd 7]ufgf /lhi6«]zg g+=÷

kfg g+= hf/L ePsf]

ldlt hf/L u/]sf]

lgsfo hdfgt

lbPsf] /sd hdfgt lbPsf] shf{ zLif{s

%=@ -s_ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yfdf ;+nUg z]o/wgL tyf ;+rfnsx?sf] ljj/0f M

z]o/wgL /÷jf ;+rfnssf] gfd 7]ufgf z]o/wgL ÷;+rfns z]o/ nufgL k|ltzt

%=@ -v_ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yfsf] z]o/wgL / ;+rfnsx?sf] tLgk':t] ljj/0f M

z]o/wgL /÷jf ;+rfnssf] gfd

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

^= ;'/If0fdf /x]sf] hldg, 3/, kl/of]hgf cflb h:tf crn ;DklQsf] ljj/0f M lwtf]sf] k|sf/ lwtf]] /x]sf] :yfg

-j8f g+= ;lxt_ lwtf]wgLsf]

gfd d"Nof+lst /sd

d"Nofsg ldlt

d"Nof+sg stf{sf] gfd

lwtf] /flvPsf] shf{ zLif{s

&= ;'/If0fdf /x]sf] artkq, C0fkq, d'2lt /l;b, k|f]ld;/L gf]6, z]o/, ;fdfg lwtf] -xfOkf]lys]zg ;d]t_, cflb h:tf rn ;DklQsf] ljj/0f M lwtf]sf] k|sf/

lwtf]] /x]sf] :yfg

-j8f g+= ;lxt_

lwtf]wgLsf] gfd d"Nof+lst /sd d"Nofsg ldlt

d"Nof+sgstf{sf] gfd

lwtf] /flvPsf]] shf{ zLif{s

*= C0fL;+u ;DalGwt s}lkmot M– ================== ==================== ==================== tof/ ug]{ r]s ug]{ Aoj:yfks÷k|d'v

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

186

s=;"=kmf =g+=! -v_ ;+o'Qm shf{sf] k|of]hgsf] nflu

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

k|yd k6s shf{ :jLs[lt ubf{{÷efsf gf3]sf shf{sf] ljj/0f shf{ ;"rgf s]Gb|df of] kmf/d e/L k7fpg' kg]{ . ;fy},

o; kmf/ddf pNn]v ePsf] ljj/0fdf s'g} kl/jt{g ePdf ;f]sf] hfgsf/L of] kmf/fd e/L lbg' kg]{ . t/, rn ;DklQsf] d"Nof+sg /sddf dfq kl/jt{g ePdf k7fpg' gkg{] .

C0f k|bfg ug]{ a}+s÷ljQLo ;+:yfsf] gfd M– zfvf÷pk–zfvf M– ! ;+o'Qm C0fLx?sf] gfd M– !=! klxnf] C0fLsf]] gfd M– !=!=! gful/stf k|df0fkqdf pNn]v eP adf]lhdsf] 7]ufgf M– xfnsf] 7]ufgf M– lhNnf M– g=kf=÷uf=lj=;=M– lhNnf M– g=kf=÷uf=lj=;=M– j8f g+= M– 6f]n M– 3/ g+= M– j8f g+= M– 6f]n M– 3/ g+= M– !=!=@ gful/stf g+= M– hf/L u/]sf] ldlt M– hf/L u/]sf] lhNnf M– !=!=# dtbftf k|df0fkq g+= M– hf/L u/]sf] ldlt M– hf/L u/]sf] lhNnf M– !=!=$ ;jf/L rfns cg'dlt kq g+= M– hf/L u/]sf] lhNnf M– !=!=% /fxbfgL g= M– k|bfg u/]sf] d'n's M– !=!=^ :yfoL n]vf g+= M– hf/L u/]sf] ldlt M– ;+:yf sf]8 M– !=!=& kmf]g g M– df]afO{n g+= M– O{d]n 7]ufgf M– !=!=* klxnf] C0fLsf]] tLgk':t] ljj/0f M–


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


@= C0fLx?sf] Psf3/ kl/jf/sf] ljj/0f M– -o; k|of]hgsf] nflu Psf3/ kl/jf/ eGgfn] C0fLsf] klt jf kTgL, 5f]/f, a'xf/L, cljjflxtf 5f]/L, wd{k'q, cljjflxtf wd{k'qL, afa', cfdf, ;f}t]gL cfdf / cfkm"n] kfng kf]if0f ug'{ kg]{ bfh', efO, lbbL / alxgLnfO{ a'emfp+5 ._

C0fLx?sf] gfd Psf3/ kl/jf/sf ;b:ox?sf] gfd gftf

#= clwsf/ k|fKt JolQmsf]

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

187

$= sG;g{ ;DaGwL ljj/0f M– -C0fLx?sf] JolQmut ?kdf cGo s'g} kmd{, sDkgL jf ;+ul7t ;+:yfdf !% k|ltzt jf ;f]eGbf a9L z]o/ :jfldTj ePdf jf ;+rfns ePdf pNn]v ug{'kg{] _

C0fLsf]] gfd ;+nUg kmd{, sDkgL jf ;+ul7t ;+:yfsf] gfd

7]ufgf z]o/xf]N8/÷;+rfns z]o/ nufgL k|ltzt

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

%=! hdfgt lbg] JolQmM ePdf ;f]sf] ljj/0f M gfd 7]ufgf gful/stf g+=÷

/fxbfgL g+= gful/stf hf/L ePsf] ldlt

gful/stf hf/L ePsf] lhNnf ÷ /fxbfgL hf/L

ePsf] d'n's

hdfgt lbPsf] /sd

hdfgt lbPsf] shf{

zLif{s

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

gfd afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f

%=@ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yf ePdf ;f]sf] ljj/0f M

gfd 7]ufgf /lhi6«]zg g+= ÷kfg g+=

hf/L ePsf] ldlt

hf/L u/]sf] lgsfo

hdfgt lbPsf] /sd



z]o/wgL /÷jf ;+rfnssf] gfd 7]ufgf z]o/wgL÷;+rfns z]o/ nufgL k|ltzt

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

^= ;'/If0fdf /x]sf] hldg, 3/, kl/of]hgf cflb h:tf crn ;DklQsf] ljj/0f M lwtf]sf] k|sf/

lwtf]] /x]sf] :yfg -j8f g+= ;lxt_

lwtf]wgLsf] gfd

d"Nof+lst /sd

d"Nof+sg ldlt

d"Nof+sgstf{sf] gfd


&= ;'/If0fdf /x]sf] artkq, C0fkq, d'2lt /l;b, k|f]ld;/L gf]6, z]o/, ;fdfg lwtf] -xfOkf]lys]zg ;d]t_, cflb h:tf

rn ;DklQsf] ljj/0f M lwtf]sf] k|sf/


lwtf]wgLsf] gfd

d"Nof+lst /sd

d"Nof+sg ldlt

d"Nof+sgstf{sf] gfd


*= C0fL;+u ;DalGwt s}lkmot M– =================== =================== ======================= tof/ ug]{ r]s ug]{ Joa:yfks÷k|d'v


188

s=;"=kmf =g+=! -u_ kmd{, sDkgL jf ;+ul7t ;+:yfsf] shf{sf] k|of]hgsf] nflu

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

k|yd k6s shf{ :jLs[lt ubf{÷efsf gf3]sf shf{sf] ljj/0f shf{ ;"rgf s]Gb|df of] kmf/d e/L k7fpg' kg]{ . ;fy},

o; kmf/ddf pNn]v ePsf] ljj/0fdf s'g} kl/jt{g ePdf ;f]sf] hfgsf/L of] kmf/fd e/L lbg' kg]{ . t/, rn ;DklQsf] d"Nof+sg /sddf dfq kl/jt{g ePdf k7fpg' gkg{] .

C0f k|bfg ug]{ a}+s÷ljQLo ;+:yfsf] gfd M– zfvf÷pk–zfvf M– ! C[0fL kmd{, sDkgL jf ;+ul7t ;+:yfsf] gfd M– ;d"x M– !=! /lhi6/ k|df0fkq adf]lhdsf] 7]ufgf M sfof{nosf] 7]ufgf M lhNnf M– g=kf=÷uf=lj=;=M– lhNnf M– g=kf=÷uf=lj=;=M– j8f g+=M– 6f]n M– 3/ g=M– j8f g+=M– 6f]n M– 3/ g+=M– !=@ /lhi6«]zg g+=M– btf{ u/]sf] ldlt M– btf{ u/]sf] lgsfo M– !=# kmf]g g+=M– km\ofS; g+=M– O{d]n M– !=$ kfg g+=M– btf{ u/]sf] ldlt M– btf{ u/]sf] lhNnf M– @=-s_ k|f]k|fO6/, ;fem]bf/, z]o/xf]N8/ /÷jf ;+rfnsx?sf] ljj/0f M -k|fO{e]6 ln= s+= / klJns ln= s+= ePdf !% k|ltzt jf ;f]eGbf a9L z]o/ wf/0f ug]{ z]o/wgLx?sf] dfq gfd pNn]v ug]{ ._

k|f]k|fO6/, ;fem]bf/ / ;+rfnsdWo] h'g xf] ;f] df - _ lrGx nufpg]

s}lkmot k|f]k|fO6/ ;fem]bf/ ;+rfns

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

gfd gful/stf g+= / hf/L ldlt


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

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

;+nUg AolQmsf] gfd ;+nUg kmd{, sDkgL jf ;ul7t ;+:yfsf] gfd

7]ufgf z]o/xf]N8/÷;rfns z]o/ nufgL k|ltzt

189

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

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

gfd 7]ufgf gful/stf g+=÷/fxbfgL

g+=

gful/stf hf/L ePsf]

ldlt

gful/stf hf/L ePsf] lhNnf÷/fxbfgL hf/L

ePsf] d'n's

hdfgt lbPsf] /sd


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



gfd 7]ufgf /lhi6«]zg g+=÷ kfg g+=

hf/L ePsf] ldlt

hf/L u/]sf] lgsfo

hdfgt lbPsf] /sd




%=@ -v_ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yfsf] z]o/wgL / ;+rfnsx?sf] tLgk':t] ljj/0f M z]o/wgL /÷jf ;+rfnssf]

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


-j8f g+= ;lxt_ lwtf]wgLsf] gfd d"Nof+lst

/sd d"Nof+sg ldlt

d"Nofsgstf{sf] gfd


&= ;'/If0fdf /x]sf] artkq, C0fkq, d'2lt /l;b, k|f]ld;/L gf]6, z]o/, ;fdfg lwtf] -xfOkf]lys]zg ;d]t_, cflb h:tf

rn ;DklQsf] ljj/0f M lwtf]sf] k|sf/


lwtf]wgLsf] gfd

d"Nof+lst /sd

d"Nof+sg ldlt

d"Nof+sgstf{sf] gfd


*= C0fL;+u ;DalGwt s}lkmot M– =================== =================== =================== tof/ ug]{ r]s ug]{ Joa:yfks÷k|d'v


190

s=;"=kmf =g+=! -3_ kmd{, sDkgL jf ;+ul7t ;+:yfsf] shf{sf] k|of]hgsf] nflu

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

k|yd k6s shf{ :jLs[lt ubf{÷efsf gf3]sf shf{sf] ljj/0f shf{ ;"rgf s]Gb|df o; kmf/d e/L k7fpg' kg]{ .

;fy}, o; kmf/ddf pNn]v ePsf] ljj/0fdf s'g} kl/jt{g ePdf ;f]sf] hfgsf/L o; kmf/fd e/L lbg' kg]{ . t/, rn ;DklQsf] d"Nof+sg /sddf dfq kl/jt{g ePdf k7fpg' gkg{] .

C0f k|bfg ug]{ a}+s÷ljQLo ;+:yfsf] gfd M– zfvf÷pk–zfvf M– ! ;+o'Qm C[0fL kmd{, sDkgL jf ;+ul7t ;+:yfsf] gfd M– !=! klxnf] C0fLsf] gfd M– !=!=! /lhi68{ k|df0fkq adf]lhdsf] 7]ufgf M sfof{nosf] 7]ufgf M lhNnf M– g=kf=÷uf=lj=;=M– lhNnf M– g=kf=÷uf=lj=;=M– j8f g+=M– 6f]n M– 3/ g=M– j8f g+=M– 6f]n M– 3/ g+=M– !=!=@ /lhi6«]zg g+=M– btf{ u/]sf] ldlt M– btf{ u/]sf] lgsfo M– !=!=# kmf]g g+=M– km\ofS; g+=M– O{d]n M– !=!=$ kfg g+=M– btf{ u/]sf] ldlt M– btf{ u/]sf] lhNnf M– !=@ bf]>f]] C0fLsf] gfd M– !=@=! /lhi68{ k|df0fkq adf]lhdsf] 7]ufgf M sfof{nosf] 7]ufgf M lhNnf M– g=kf=÷uf=la=;=M– lhNnf M– g=kf=÷uf=la=;=M– j8f g+=M– 6f]n M– 3/ g=M– j8f g+=M– 6f]n M– 3/ g+=M– !=@=@ /lhi6«]zg g+=M– btf{ u/]sf] ldlt M– btf{ u/]sf] lgsfo M– !=@=# kmf]g g+=M– km\ofS; g+=M– O{d]n M– !=@=$ kfg g+=M– btf{ u/]sf] ldlt M– btf{ u/]sf] lhNnf M– @=-s_ klxnf] C0fLsf k|f]k|fO6/, ;fem]bf/, z]o/xf]N8/ /÷jf ;+rfnsx?sf] ljj/0f M -k|fO{e]6 ln= s+= / klJns ln= s+= ePdf !% k|ltzt jf ;f]eGbf a9L z]o/ wf/0f ug]{ z]o/wgLx?sf] dfq gfd pNn]v ug]{ ._

k|f]k|fO6/, ;fem]bf/ / ;+rfnsdWo] h'g xf] ;f]df - _ lrGx nufpg]

gfd 7]ufgf -gful/stf k|df0fkq adf]lhd_

z]o/ nufgL k|ltzt s}lkmot k|f]k|fO{6/ ;fem]bf/ ;+rfns

@=-v_ klxnf] C0fLsf k|f]k|fO6/, ;fem]bf/, z]o/xf]N8/ /÷jf ;+rfnsx?sf] tLgk':t] ljj/0f M

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

@=! -s_ bf];|f] C0fLsf k|f]k|fO6/, ;fem]bf/, z]o/xf]N8/ /÷jf ;+rfnsx?sf] ljj/0f M -k|fO{e]6 ln= s+= / klJns ln= s+= ePdf !% k|ltzt jf ;f]eGbf a9L z]o/ wf/0f ug]{ z]o/wgLx?sf] dfq gfd pNn]v ug]{ ._

k|f]k|fO6/, ;fem]bf/ / ;+rfnsdWo] h'g xf] ;f]df - _ lrGx nufpg]

gfd 7]ufgf -gful/stf k|df0fkq adf]lhd_

z]o/ nufgL k|ltzt s}lkmot k|f]k|fO6/ ;fem]bf/ ;+rfns

@=! -v_ bf];|f] C0fLsf k|f]k|fO6/, ;fem]bf/, z]o/xf]N8/ /÷jf ;+rfnsx?sf] tLgk':t] ljj/0f M

gfd gful/stf g+=

hf/L ldlt

hf/L lhNnf


191

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

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

;+nUg AolQmsf] gfd ;+nUg kmd{, sDkgL jf ;ul7t ;+:yfsf] gfd

7]ufgf z]o/wgL÷ ;rfns

z]o/ nufgL k|ltzt

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

gfd 7]ufgf gful/stf g+=÷ /fxbfgL

g+=

gful/stf hf/L ePsf]

ldlt

gful/stf hf/L ePsf] lhNnf÷/fxbfgL hf/L

ePsf] d'n's

hdfgt lbPsf] /sd

hdfgt lbPsf] shf{

zLif{s

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



gfd 7]ufgf /lhi6«]zg g+=÷ kfg g+=

hf/L ePsf] ldlt

hf/L u/]sf] lgsfo

hdfgt lbPsf] /sd




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


-j8f g+= ;lxt_ lwtf]wgLsf]

gfd d"Nof+lst /sd

d"Nof+sg ldlt

d"Nofsgstf{sf] gfd


&= ;'/If0fdf /x]sf] artkq, C0fkq, d'2lt /l;b, k|f]ld;/L gf]6, z]o/, ;fdfg lwtf] -xfOkf]lys]zg ;d]t_, cflb h:tf rn ;DklQsf] ljj/0f M

lwtf]sf] k|sf/


lwtf]wgLsf] gfd

d"Nof+lst /sd

d"Nof+sg ldlt

d"Nof+sgstf{sf] gfd


*= C0fL;+u ;DalGwt s}lkmot M– =================== =================== =================== tof/ ug]{ r]s ug]{ Joj:yfks÷k|d'v


192

s=;"=kmf=g+= @

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

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

-/sd ?=df_ C0f k|bfg ug]{ a}+s÷ljQLo ;+:yfsf] gfd M– zfvf÷pk–zfvf M– C0fLsf] gfd M–

shf{sf] lsl;d

shf{ :jLs[t shf{ nufgL shf{ g+=

vftfsf] :jfldTj

e'QmfgL x'g' kg]{ ls:tf÷shf{

e'QmfgL ljnDj ePsf] lbg

hDdf p7fpg afFls /sd

efsf gf3]sf] ls:tf÷shf{

/sd

ls:tf÷shf{ r'Qmf u/]sf]

ldlt

shf{sf] ;'/If0f

/sd ldlt /sd ldlt /sd ldlt

================= ============== ============================= tof/ ug]{ r]s ug]{ Joj:yfks÷k|d'v

193


a}+s tyf ljQLo ;+:yf lgodg ljefu O=k|f=lgb]{zg g+= !#÷)&)

ljifo M clgjfo{ df}Hbft÷a}wflgs t/ntf ;DjGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] cfˆgf] lgIf]k tyf ;fk6L bfloTjsf] cfwf/df sfod ug'{ kg]{ clgjfo{ df}Hbft tyf t/n ;DklQ Joj:yf ;DjGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 . != clgjfo{ df}Hbft ;DaGwL Joj:yf

-!_ o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf ;+:yfn] s"n lgIf]k bfloTjsf] ^=) k|ltzt, ævÆ ju{sf ljsf; a}+sn] %=% k|ltzt / æuÆ ju{sf ljQ sDkgLn] %=) k|ltzt clgjfo{ df}Hbft jfkt o; a}+sdf /fVg' kg]{5 .

t/, rNtL / sn vftf afx]ssf cGo lgIf]k dfq ;+sng ug]{ ævÆ ju{ / æuÆ ju{ Ohfhtkqk|fKt ;+:yfn] s"n lgIf]k bfloTjsf] b'O{ k|ltzt clgjfo{ df}Hbft /fVg' kg]{5 .

-@_ ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] sfof{no gePsf] :Yffgdf glhssf] æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf o; k|of]hgsf] nflu rNtL vftf vf]nL cfjZos /sd hDdf u/]df klg clgjfo{ df}Hbftdf u0fgf ul/g]5 .

t/, Aofh cfh{g x'g] u/L æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf hDdf u/]sf] /sdnfO{ clgjfo{ df}Hbftdf u0fgf ul/g] 5}g . o:tf] vftfsf] hfgsf/L o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf lbg' kg]{5 .

clgjfo{ df}Hbft k|of]hgsf nflu vf]lng] vftf ;DalGwt ljQLo ;+:yfsf] s]Gb|Lo sfof{no ePsf] :yfgdf dfq vf]Ng' kg]{5 .

;DalGwt ljQLo ;+:yfsf] s]Gb|Lo sfof{no /x]sf] :yfgdf g]kfn /fi6« a}+ssf] sfof{no gePsf] v08df glhssf] æsÆ ju{sf] Pp6} a}+sdf hDdf u/]sf] /sdnfO{ dfq clgjfo{ df}Hbftdf u0fgf ul/g]5 . o; a}+ssf] sfof{no afx]s PseGbf a9L a}s÷zfvfdf hDdf u/]sf] /sdnfO{ o; k|of]hgsf nflu of]Uo dflgg] 5}g .

clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf nflu vftf vf]lnPsf] a}+saf6 ;DalGwt ljQLo ;+:yfn] s'g} klg lsl;dsf] ;fk6L÷;'ljwf pkof]u ug{ kfpg] 5}g . t/, ljkGg ju{ shf{ pknAw ug{÷u/fpg o; lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .

-#_ pka'Fbf -!_ adf]lhd /fVg' kg]{ df}Hbft gk'u ePsf] cj:yfdf b]xfo jdf]lhd hl/jfgf nufOg] 5 M– -s_ klxnf] k6s clgjfo{ df}Hbft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt a}+s b/sf]

k|ltztn] . -v_ bf];|f] k6s clgjfo{ df}Hbft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt a}+s b/sf]

8]9L k|ltztn] . -u_ t];|f] k6s / ;f] eGbf kl5 hlt k6s gk'u eP klg gk'u eP hlt /sddf k|rlnt a}+s b/sf]

bf]Jj/ k|ltztn] . -$_ pka'Fbf -#_ sf] v08 -s_, -v_ / -u_ adf]lhd k6s sfod ubf{ k|To]s cfly{s jif{sf] nflu cnu cnu

k6s sfod ul/g] 5 . -%_ clgjfo{ df}Hbftdf gk'u eP hlt /sddf k|rlnt a}+s b/sf] k|ltztn] ;fKtflxs lx;fjdf xhf{gf

nufOg]5 / o;/L gk'u eP hltsf] /sdnfO{ a}+s b/sf] k|ltztn] u'0ff u/L jfpGgn] efu ul/g] 5 . -^_ clgjfo{ df}Hbft u0fgf ;DjGwL k|of]hgsf nflu b]xfosf] k|lqmof ckgfOg]5 M–

-s_ clgjfo{ df}Hbftsf] u0fgf ;fKtflxs -k|To]s cfOtjf/b]lv zlgjf/_ ?kdf ul/g] 5 . -v_ df}Hbftsf] u0fgf ubf{ b'O{ xKtf cl3sf] ;fKtflxs cf};t lgIf]k bfloTjsf] cfwf/df ul/g]5 .

s'g} xKtfdf k'/} lbg ljbf kg{ uPdf To:tf] xKtfsf] cf};t lgIf]k ln+bf l7s cl3Nnf] xKtfsf] cf};t lgIf]knfO{ lng' kg]{5 .

194

-u_ clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf] nflu s'n lgIf]k bfloTj / g]kfn /fi6« a+}s df}Hbftsf] cfOtjf/b]lv zlgaf/;Ddsf] b}lgs df}Hbftsf] s'n of]unfO{ ;ft cÍn] efu u/L ;fKtflxs ?kdf b}lgs cf};t lgwf{/0f ul/g] 5 . o;/L lgwf{/0f ubf{ ;Ktfxdf s'g} lbg ljbf k/]df cl3Nnf] lbgsf] df}HbftnfO{ g} ;f] lbgsf] df}Hbft sfod ul/g] 5 .

-3_ o; k|of]hgsf] nflu lgwf{l/t lgb]{zg kmf=g+= !#=! df cfOtjf/b]lv zlgaf/;Ddsf] ljj/0f - ljbfsf] lbgdf cl3Nnf] lbgsf] df}Hbft pNn]v ug'{kg]{_ e/L xKtf ljt]sf] ;ft lbg leq clgjfo{ ?kdf o; a}+ssf] ;DjlGwt ;'kl/j]If0f ljefudf cfOk'Ug] u/L k7fpg' kg]{5 .

-&_ o; p2]Zosf] nflu Ohfhtkqk|fKt ;+:yfsf] ;Dk"0f{ sfof{nox?nfO{ Pp6} OsfO{ dflgg] 5 . -*_ o; a}+sdf /x]sf] vftfdf hDDff x'g] u/L km08 6«fG;km/sf] l;nl;nfdf dfu{:y (Transit) df kg{

uPsf] :jb]zL d'b|fsf] /sdnfO{ o; a+}ssf] df}Hbftdf ;dfj]z u/fOg] 5 . :ki6Ls/0fM -!_ o; bkmfsf] k|of]hgsf] nflu æs"n lgIf]kÆ eGgfn] Ohfhtkqk|fKt ;+:yfsf] rNtL, sn, art

jf d'2lt vftfdf hDdf ePsf] /sd ;Demg' k5{ / ;f] zAbn] Ohfhtkqk|fKt ;+:yfn] o; a}+sn] tf]s]adf]lhdsf ljleGg ljQLo pks/0fsf] dfWodaf6 :jLsf/ ug]{ /sd ;d]tnfO{ hgfpF5 .

-@_ o; a}+ssf] ;fwf/0f vftfdf ePsf] df}HbftnfO{ dfq clgjfo{ df}Hbftdf u0fgf ul/g] 5 . o; a}+sdf ljz]if k|of]hgsf] nflu vf]lnPsf] ljz]if vftf tyf ljb]zL d'b|f vftfdf /x]sf] /sdnfO{ o; k|of]hgsf] nlfu u0fgf ul/g] 5}g .

l6Kk0fLM -!_ clgjfo{ df}Hbft u0fgf k|of]hgsf] nflu kl/jTo{ ljb]zL d'b|fsf] lgIf]k, sd{rf/L hdfgt tyf

dflh{g vftfdf /x]sf] /sd s"n lgIf]kdf ;dfj]z ul/g] 5}g . -@_ ærNtL vftfÆ eGgfn] dfu]sf] avt hlxn] klg lemSg kfpg] u/L a}+s jf ljQLo ;+:yfdf

/flvPsf] /sdsf] x/lx;fa n]lvPsf] vftf ;Demg' k5{ . -#_ æart vftfÆ eGgfn] a}+s jf ljQLo ;+:yfdf artsf] lgldQ /flvPsf] /sdsf] x/lx;fa

n]lvPsf] vftf ;Demg' k5{ . -$_ æd'2lt vftfÆ eGgfn] a}+s jf ljQLo ;+:yfdf lglZrt cjlw;Dd hDdf /xg] u/L /flvPsf]

/sdsf] x/lx;fa n]lvPsf] vftf ;Demg' k5{ . -%_ clgjfo{ df}Hbft u0fgf ug]{ k|of]hgfy{ g]kfn /fi6« a}+ssf] sfof{no gePsf :yfgx?df /fli6«o

afl0fHo a}+s ln= tyf g]kfn a}+s ln= df /x]sf] gf]6sf]ifdf hDdf x'g] dfu{:y gub -Cash in

Transit_ ;d]t ;dfj]z ug{ ;lsg]5 . gf]6sf]ifdf /sd /flvPdf jf gf]6sf]ifaf6 /sd lemlsPdf ;DalGwt a}+sn] To;sf] ljj/0f tTsfn d'b|f Joj:yfkg ljefu / ;DalGwt ;'kl/j]If0f ljefudf ;d]t k7fpg' kg]{5 .

@= clgjfo{ df}Hbft ;DjGwL cGo Joj:yf Ohfhtkqk|fKt ;+:yfx?sf] sfo{nfO{ lj:tfl/t, ;xh / ;'ljwfo'Qm agfpg ahf/ lgdf{tfx¿ afx]ssf o; a}+saf6 Ohfhtkqk|fKt ;+:yfn] klg ;/sf/L ;'/If0fkqsf] ;fFjf tyf Aofh e'QmfgL u/L ;f]sf] zf]wegf{sf] nflu o; a}+sdf dfu ug{ ;Sg]5g\ . o; a}+saf6 Ohfhtkqk|fKt ;+:yfx¿sf nflu g]kfn ;/sf/sf] ;'/If0fkqsf] ;fFjf e'QmfgL /sdsf] zf]wegf{ k|fKt gx'Fbf;Ddsf] cjlwsf] nflu pQm /sdnfO{ ;d]t clgjfo{ df}Hbft cg'kftdf u0fgf ul/g] 5 . ;fy}, ;fj{hlgs labf kg{ uO{ ;DalGwt a}+s tyf ljQLo ;+:yfnfO{ ;fFjf /sd e'QmfgL ug{ g;lsPsf] cj:yfdf ;f] labfsf] cjlwsf] nflu pQm ;fFjf /sdnfO{ o; a}+sdf /fVg' kg]{ clgjfo{ df}Hbft cg'kftdf u0fgf x'g]5 .

#= j}wflgs t/ntf cg'kft -Statutory Liquidity Ratio_ ;DaGwL Joj:yf

Ohfhtkqk|fKt æsÆ ju{sf a}+sn] s'n :jb]zL lgIf]ksf] !% k|ltzt, ævÆ ju{sf ljsf; a}+sn] !! k|ltzt, æuÆ ju{sf ljQ sDkgLn] !) k|ltzt tyf rNtL / sn lgIf]k ;+sng gug]{ ævÆ / æuÆ ju{sf ljQLo ;+:yfn] ^ k|ltzt j}wflgs t/ntf cg'kft sfod ug'{ kg]{5 . o; k|of]hgsf] nflu a}+s tyf ljQLo ;+:yfx¿sf] lgDgfg';f/sf] t/n ;DklQx? u0fgf ul/g] 5 M -s_ g]kfn ;/sf/sf] ;'/If0fkqdf u/]sf] nufgL, -v_ clgjfo{ df}Hbft k|of]hgsf nflu g]kfn /fi6« a}+sdf /flvPsf] /sd, -u_ cfkm\gf] 9's'6Ldf /x]sf] gub df}Hbft, -3_ ævÆ / æuÆ ju{sf ;+:yfsf] xsdf clgjfo{ df}Hbft k|of]hgsf nflu jfl0fHo a}+sx?df /x]sf] /sd,

195

-ª_ /fli6«o:t/ jfx]ssf ljQLo ;+:yfx?n] dfu]sf jvt k|fKt x'g] u/L cGo a}+s tyf ljQLo ;+:yfx?df /fv]sf] /sd,

-;+nUg cg';"rL !#=# adf]lhd_ Ohfhtkqk|fKt ;+:yfn] sfod ug'{kg]{ j}wflgs t/ntf cg'kft dWo] a'Fbf g+= ! sf] pka'Fbf -!_ df tf]lsP adf]lhdsf] clgjfo{ df}Hbft cg'kft sfod u/]sf] x'g' kg]{5 . j}wflgs t/ntf cg'kft u0fgf ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf] 5 . -!_ j}wflgs t/ntf cg'kft u0fgf ubf{ l7s cl3Nnf] dlxgfsf] cGTodf /x]sf] :jb]zL lgIf]k bfloTjnfO{

cfwf/ dflgg]5 . -@_ o:tf] cg'kft u0fgf u/L k|To]s dlxgfe/sf] j}wflgs t/ntf cg'kft /sdsf] ljj/0f lgb]{zg kmf=g+=

!#=# df pNn]v eP adf]lhd k]z ug'{ kg]{5 . -#_ pNn]lvt df}Hbft gk'u ePsf] cj:yfdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( sf] pkbkmf -!_

df ePsf] Joj:yfsf] cwLgdf /xL b]xfo jdf]lhd hl/jfgf nufOg] 5 M– -s_ klxnf] k6s j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt

a}+sb/sf] k|ltztn] . -v_ bf]>f] k6s j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt

a}+sb/sf] bf]Aj/ k|ltztn] . -u_ t]>f] k6s / ;f]eGbf kl5 hlt k6s gk'u eP klg gk'u eP hlt /sddf k|rlnt a+}s b/sf]

t]Aa/ k|ltztn] . -$_ pka'Fbf -#_ sf] v08 -s_, -v_ / -u_ adf]lhd k6s sfod ubf{ k|To]s cfly{s jif{sf] nflu cnu cnu

k6s sfod ul/g]5 . -%_ j}wflgs t/ntf cg'kft gk'u eP hlt /sddf k|rlnt a}+sb/sf] k|ltztn] dfl;s lx;fjdf xhf{gf

nufOg]5 / o;/L gk'u eP hltsf] /sdnfO{ a+}sb/sf] k|ltztn] u'0ff u/L afx|n] efu ul/g]5 . -^_ j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf hl/jfgfsf] k|of]hgsf nflu o; a}+sn] tf]s] adf]lhd

k|sflzt u/]sf] a}+sb/nfO{ g} cfwf/ lnOg]5 . b|i6JoM != o; bkmfsf] k|of]hgsf] nflu ;/sf/L ;'/If0fkq eGgfn] g]kfn ;/sf/n] hf/L u/]sf] artkq,

ljsf; C0fkq, 6«]h/L ljN; tyf o; a}+sn] tf]s]sf] cGo ;'/If0fkq ;Demg' k5{ . t/, ahf/ lgdf{tf -Market Maker_ sf] ?kdf sfo{ ul//x]sf a}+s tyf ljQLo ;+:yfx?n]

sf/f]af/ -Trading_ k|of]hgsf] nflu g]kfn /fi6« a}+s, /fi6« C0f Joj:yfkg ljefu cGt/utsf] ljz]if vftf -Special Account_ df /x]sf] ;/sf/L ;'/If0fkqsf] /sd lgtfGt sf/f]af/ -Trading_ k|of]hgsf] nflu dfq x'g] x'Fbf ;f] ;'/If0fkqsf] /sd j}wflgs t/ntf cg'kft (Statutory Liquidity Ratio, SLR) k|of]hgsf] nflu ;/sf/L ;'/If0fkqdf u0fgf ug{ kfOg] 5}g .

@= j}wflgs t/ntf cg'kft ljj/0f k|To]s dlxgf ;dfKt ePsf] kGw| lbgleq k7fpg' kg]{5 . $= vf/]hL / arfp

-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M– PsLs[t lgb]{zg, @)^( sf] clgjfo{ df}Hbft ;DjGwL Joj:yf O=k|f lgb]{zg g+= !#÷)^( af6 hf/L

ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf clgjfo{ df}Hbft÷j}wflgs t/ntf cg'kft;+u ;DjlGwt ;Dk"0f{ kl/kqx? .


196

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

æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] sfod /fVg' kg]{ clgjfo{ df}Hbft ;DaGwL

;fKtflxs ljj/0f **

ldlt @) ===== ;fn ======== dlxgf ====== ut]b]lv @) ====== ;fn ========= dlxgf======== ut];Ddsf] lgIf]k+ -?=xhf/df_

cfOtaf/ ;f]daf/ d+unaf/ a'waf/ ljxLaf/ z'qmaf/ zlgjf/ hDdf cf}ift

s'n lgIf]k bfloTj

-s_ g]kfn /fi6« a}+sdf /x]sf] df}Hbft -ldlt @)=== ;fn======dlxgfb]lv ====;DDf_

-g]kfn /fi6« a}+s /]s8{ cg';f/_ -v_* æsÆju{sf] Ohfhtkqk|fKt

a}+sdf rNtL vftfdf /x]sf] df}Hbft

-u_ v'b dfu{:y gub -!–@+#_ -!_ gf]6sf]ifdf hDdf ul/Psf]

/sd -@_ gf]6sf]ifaf6 lemlsPsf]

/sd -#_ cGo -3_ ;/sf/L C0fkq÷jrtkqsf]

;fFjf e'QmfgL /sd -ª_ clgjfo{ df}Hbft k|ltzt

-r_ ;fk6L lnPsf] s'n /sdsf] ljj/0f

* ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfsf] xsdf dfq .

+ b'O{ xKtf cl3sf] ;fKtflxs cf}ift lgIf]k bfloTj

ldltM @)^ . . ljj/0f k]z ug]{ clws[tsf] b:tvt M bhf{ M gfd / y/ M -s_ æs'n lgIf]kÆ eGgfn] rNtL, art / d'2lt vftfsf] /sd tyf dfu]sf avt e'QmfgL lbg' kg]{ /sd / ;l6{lkms]6 ckm

l8kf]lh6 ;Demg' k5{ . o; k|of]hgsf] nflu kl/jTo{ ljb]zL d'b|fsf] lgIf]k, sd{rf/L hdfgt tyf dflh{g vftfdf /x]sf] /sd ;dfj]z x'g] 5}g .

-v_ æd'2lt lgIf]kÆ eGgfn] lglZrt cjlw;Dd hDdf /xg] u/L /flvPsf] :jb]zL d'b|fsf] lgIf]k ;Demg' k5{ . -u_ ærNtL, sn / art lgIf]kÆ eGgfn] d'2lt lgIf]k afx]ssf ;a} k|sf/sf lgIf]k ;Demg' k5{ . -3_ o; a}+ssf] ;fwf/0f vftfdf ePsf] df}HbftnfO{ dfq clgjfo{ df}Hbftdf u0fgf ul/g] 5 . o; a}+sdf ljz]if k|of]hgsf] nflu

vf]lnPsf] ljz]if vftf tyf ljb]zL d'b|f vftfdf /x]sf] /sdnfO{ o; k|of]hgsf] nflu u0fgf ul/g] 5}g .

197

Ohfhtkqk|fKt ;+:yfsf nflu g]= /f a}+s lgb]{zg kmf=g+=!#=@

j}wflgs t/ntf cg'kft -SLR_ ;DaGwL ljj/0f

-dfl;s_

@) === ;fn ==================== dlxgf .

ut]

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

clgjfo{ df}Hbft k|of]hgfy{ g]kfn /fi6« a}+s÷ævÆ / æuÆ ju{sf ;+:yfsf] xsdf jfl0fHo a}+s ;d]tdf /x]sf] /sd **

9's'6Ldf

/x]sf] gub df}Hbft

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

***

s"n j}wflgs t/ntf

ut]

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

clgjfo{ df}Hbft k|of]hgfy{ g]kfn /fi6« a}+s÷ævÆ/ æuÆ ju{sf ;+:yfsf] xsdf jfl0fHo a}+s ;d]tdf /x]sf] /sd **

9's'6Ldf /x]sf] gub

df}Hbft

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

***

s"n j}wflgs t/ntf

! !&

@ !*

# !(

$ @)

% @!

^ @@

& @#

* @$

( @%

!) @^

!! @&

!@ @*

!# @(

!$ #)

!% #!

!^ #@

sfod u/]sf] cf};t j}wflgs t/ntf -s_

cl3Nnf] dlxgfsf] cGTodf /x]sf] :jb]zL lgIf]k bfloTj -v_

sfod ug'{ kg]{ j}wflgs t/ntf cg'kft -u_Ö-v_ * %

a9L÷gk'u /sd -3_ Ö -s_—-u_ **

o; a}+ssf] ;fwf/0f vftfdf ePsf] df}HbftnfO{ dfq clgjfo{ df}Hbftdf u0fgf ul/g] 5 . o; a}+sdf ljz]if k|of]hgsf] nflu vf]lnPsf] ljz]if vftf tyf ljb]zL d'b|f vftfdf /x]sf] /sdnfO{ o; k|of]hgsf] nflu u0fgf ul/g] 5}g . ;fy}, j}wflgs t/ntfdf clgjfo{ df}Hbft /sd u0fgf ubf{ dlxgfe/sf] cf};t df}Hbft /sd ;dfj]z ug'{ kg]{5 .

*** /fli6«o:t/ jfx]ssf ljQLo ;+:yfx?n] dfu]sf jvt k|fKt x'g] u/L cGo a}+s tyf ljQLo ;+:yfx?df /fv]sf] /sd eGg] a'em\g' kb{5 .

ldltM clws[tM

198


a}+s tyf ljQLo ;+:yf lgodg ljefu O=k|f=lgb]{zg g+= !$÷)&)

ljifo M zfvf÷sfof{no vf]Ng] ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] zfvf÷sfof{no vf]Ng] Joj:yfsf ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 M– != zfvf÷sfof{no vf]Ng] ;DaGwL Joj:yf

-s_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] zfvf sfof{no vf]Ng o; a}+ssf] k"j{ :jLs[lt lng' kg]{ 5 . -v_ b]xfosf] cj:yf k"/f u/]sf Ohfhtkqk|fKt ;+:Yffn] cfkm\gf] sfo{If]q leq gofF zfvf sfof{no vf]Ng

;Sg]5g\M -c_ zfvf lj:tf/ ug{sf nflu k|:tfljt :yfg ljQLo ?kn] ;DefJo /x]sf] :ynut cWoog

k|ltj]bg tof/ ug'{ kg]{ . -cf_ o; a}+ssf] gLltut Joj:yf tyf lgb]{zgn] tf]s]sf] Go"gtd r'Qmf k"FhL k"/f u/]sf] jf rfn'

cf=j= sf] nflu r'Qmf k"FhL k"/f ug{ ;do lbPsf]df ;f] ;doleq k"FhL j[l4 ug]{ u/L tof/ ul/Psf] k"FhL of]hgf jdf]lhdsf] sfo{ ;+kfbg e}/x]sf] Joxf]/f o; a}+s ;dIf k]z ul/;s]sf] .

-O_ o; a}sjf6 Ohfhtkq k|bfg ubf{ tf]lsPsf zt{x? k"/f ug{'sf ;fy} zfvf vf]Ng' cufl8sf] q}dfl;s ljQLo ljj/0fdf o; a}+sn] tf]s]sf] k"FhLsf]if k"/f u/]sf] .

-O{_ zfvf sfof{nodf ;"rgf cfbfg k|bfg ug{sf] nflu g]6jls{Ë (Networking) u/L jf ljB'tLo dfWodjf6 s]Gb|Lo sfof{nodf ;"rgf k|0ffnLdf tTsfn cfj4 x'g ;Sg] Joj:yf u/]sf] .

-p_ l7s cl3Nnf] qodf;df lgliqmo shf{{ (NPL) % k|ltzteGbf a9L gePsf] . -pm_ ;DalGwt ;+:yfsf] ;~rfns ;ldltaf6 zfvf sfof{no :yfkgf÷;+rfng ug]{ ;DaGwL lg0f{o

ePsf] x'g' kg]{ . ;~rfns ;ldltn] lg0f{o u/]sf] ldltn] !% lbgleq o; a}+s ;dIf ;+nUg cg';"rL !$=! adf]lhdsf] 9fFrfsf] kmf/d e/L :jLs[ltsf] nflu cfj]bg lbg' kg]{ . o; a}+saf6 :jLs[lt kfPsf] ldltn] 5 dlxgfleqdf zfvf sfof{no vf]nL sf/f]af/ ;~rfng ul/ ;Sg' kg]{ .

-P_ æuÆ ju{sf O{hfhtkqk|fKt ;+:yfsf] xsdf pkv08 -cf_ adf]lhdsf] Go"gtd r'Qmf k"FhL k"/f ug'{sf cltl/Qm k|lt zfvf ?= %) nfvsf b/n] cltl/Qm r'Qmf k"FhL yk ul/;s]sf] cj:yfdf sf7df08f}+ pkTosf jflx/ Pp6f / k|lt zfvf ?= @=)) s/f]8sf b/n] cltl/Qm r'Qmf k"FhL yk ul/;s]sf] cj:yfdf sf7df08f}+ pkTosfdf Pp6f gofF zfvf sfof{no vf]Ng ;Sg] . o; k|of]hgsf] nflu ;+:yfsf] Go"gtd r'Qmf k"FhL ?= @) s/]f8 jf @)^$ cfiff9 d;fGtdf sfod /x]sf] r'Qmf k"FhLnfO{ cfwf/ dfgL x/]s aif{ k"FhL of]hgf cg';f/ ;dfg'kflts ?kdf k'/\ofpg'kg]{ k"FhLsf cltl/Qm pk/f]Qm cg';f/sf] yk k"FhLsf] Joj:yf u/]df dfq zfvfsf] k|of]hgsf] nflu u0fgf ul/g] .

-P]_ pkv08 -P_ df h'g;'s} s'/f n]lvPsf] ePtf klg Ohfhtkq k|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yf jf ltgsf b'O{ jf ;f] eGbf sd zfvf /x]sf sf7df08f}+ pkTosf afx]ssf gu/kflnsf jf ufpF ljsf; ;ldlt jf a}+s tyf ljQLo ;+:yfx¿sf] pkl:ylt Go"g /x]sf tf]lsPsf #) lhNnfdf zfvf lj:tf/ u/]df cltl/Qm r'Qmf k"FhL yk ug'{ kg]{ Joj:yfdf 5'6 lbOg]5 .

-u_ s'g} lhNnfleq % jf ;f]eGbf a9L j}+lsË OsfO{ ePsf] cj:yf /x]tfklg s'g} ufFp ljsf; ;ldlt jf gu/kflnsfdf s'g} klg a}+lsË sf/f]jf/ ug]{ OsfO{ gePsf] ljz]if Joj:yf cGt/ut ;+:yfkgf eO{ ljQLo sf/f]jf/ ;+rfng ul//x]sf ljQLo ;+:yfx?n] zfvf sfof{no tyf cGo s'g} lsl;dsf] yk sfof{no vf]Ng kfpg] 5}g .

-3_ zfvf ÷sfof{no vf]Ng] lg0f{o ubf{ jf ;+rfngsf] ;dodf dfly plNnlvt zt{ tyf Joj:yfx? k"/f gePsf / Joj:yfkg ;'wf/sf] k|s[ofdf /x]sf ;+:yfx?n] laz]if cj:yfdf o; a}sn] tf]lslbPsf] zt{x?sf] clwgdf /xL zfvf sfof{no÷cGo sfof{no :yfkgf ug{ kfpg]5 .

-ª_ zfvf lj:tf/ ug{ :jLs[lt k|bfg ubf{ k|:tfljt If]qsf] Joj;flos sf/f]jf/, a}+lsË ;]jfsf] kx'Fr tyf pQm a}+s jf ljQLo ;+:yfaf6 s[lif, phf{, ko{6g / n3' pBdsf] If]qdf shf{ k|jfxdf x'g ;Sg]

199

j[l4sf] l:ylt emNsg] u/L k]z ul/Psf] ;DefJotf cWoog k|ltj]bg ;d]tnfO{ cfwf/ agfOg] 5 . zfvf :yfkgfsf] nflu k]z ul/g] ;DefJotf cWoog k|ltj]bgdf k|:tfljt zfvf :yfkgfsf nflu x'g] k"FhLut tyf cGo vr{x?, tLg jif{leqdf ;f]xL ;+:yfsf] cGt/zfvf Aofh cfDbfgL afx]ssf a}+lsË sf/f]af/af6 k|:tfljt zfvf d'gfkmfdf ;+rflnt x'g ;Sg] cfwf/ ;d]t ;dfj]z ug'{ kg]{ 5 .

-r_ æsÆ ju{ / /fli6«o:t/sf ævÆ ju{sf Ohfhtkqk|fKt ;++:yfx?n] a}+s tyf ljQLo ;+:yfx¿sf] pkl:ylt Go"g /x]sf tf]lsPsf #) lhNnfdf zfvf vf]n]df ;b/d'sfddf ?= %) nfv;Dd / ;b/d'sfdeGbf aflx/ ¿= ! s/f]8;Dd o; a}+saf6 z"Go Aofhb/df shf{ ;'lawf pknJw u/fpg ;lsg] 5 . t/, k|d'v /fhdfu{ / ;f];Fu hf]l8Psf uf=lj=;=÷gu/kflnsfdf vf]lng] zfvfsf] nflu o:tf] ;'ljwf pknAw u/fOg] 5}g . z"Go Aofhb/df shf{ k|jfx ;DaGwL k|s[ofut Aoj:yf, @)^& tyf td;'s cg';'rLdf ;+nUg ul/Psf] 5 .

o; Joj:yf adf]lhd z'Go Aofhb/df shf{ lng rfxg] jfl0fHo a}+sx?n] o; a}+saf6 hf/L lgb]{zg adf]lhd s[lif / phf{ If]qdf ug'{kg]{ nufgL k"/f u/]sf] cj:yfdf dfq o:tf] shf{ ;'ljwf pknAw u/fOg] 5 .

-h_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿sf] pkl:ylt Go"g /x]sf tf]lsPsf !& lhNnfdf sDtLdf Ps zfvf / sf7df08f} pkTosf aflx/ cGoq Ps zfvf u/L b'O{j6f zfvf vf]nL ;+rfngdf NofP kZrft dfq sf7df8f}+ pkTosfleq Ps zfvf vf]Ng :jLs[lt k|bfg ug{ ;lsg] 5 . pkTosf leq zfvf vf]Ng lgj]bg k]z ubf{ o;/L vf]lng] zfvfsf] nflu aflx/ vf]lnPsf zfvfx?sf] ljj/0f k]z ug'{kg]{ 5 .

t/, pko'{Qm Joj:yfn] b]xfo adf]lhdsf :yfgdf zfvf lj:tf/ ug{ jfwf k'/\ofPsf] dflgg] 5}g . /fli6«o:t/sf ;+:yfx? afx]ssf Ohfhtkqk|fKt ;+:yfx?sf] xsdf cfkm\gf] :jLs[t sfo{If]qleq

zfvf sfof{no :yfkgf ug{ . æsÆ ju{sf Ohfhtk|qk|fKt ;++:yfsf] ?kdf :yflkt gofF a}+ssf] sf7df08f}+ pkTosfleq s]Gb|Lo

sfof{no÷skf]{/]6 sfof{no / Pp6f zfvf sfof{no :yfkgf ug{ . cfoft lgof{t Jofkf/sf nflu k|d'v eG;f/ gfsf dflgPsf sfFs8le§f, lj/f6gu/, jL/u+h,

e}/xjf, g]kfnu+h / wgu9Ldf Ps÷Psj6f zfvf sfof{no :yfkgf ug{ . gf]6M k"j{ Joj:yf cg';f/ @)^& c;f/ d;fGt;Dddf ;+rfns ;ldltn] lg0f{o u/L ^ dlxgfleq sf7df08f} pkTosf jflx/ vf]lnPsf zfvf sfof{nox?nfO{ o; k|of]hgsf] nflu u0fgf ug{ kfOg] 5}g .

-em_ o; lgb]{zgsf] k|of]hgsf nflu ef]hk'/, vf]6fª, cf]vn9+'uf, /;'jf, dgfª, /f]Nkf, ?s'd, ;Nofg, h'Dnf, d'u', x'Dnf, sflnsf]6, 8f]Nkf, hfh/sf]6, aemfª, afh'/f, / bfr'{nf u/L !& lhNnfx?nfO{ a}+s tyf ljQLo ;+:yfx¿sf] pkl:ylt Go"g /x]sf lhNnfx? egL tf]lsPsf] 5 .

@= zfvf÷sfof{no aGb tyf :yfgfGt/0f ug]{ ;DaGwL Joj:yf -s_ Ohfhtkqk|fKt ;+:yfn]] o; a}+ssf] k"j{ :jLs[lt ljgf zfvf jf s'g} klg lsl;dsf] sfof{no aGb ug{

jf :yfgfGt/0f ug{ jf ufEg kfpg] 5}gg\ . -v_ Ohfhtkqk|fKt ;+:yfn]] dxfgu/kflnsf, pk– dxfgu/kflnsf / gu/kflnsfsf] ;f]xL j8fleq tyf

uf=lj=;=sf] xsdf ;f]xL uf=lj=;=leq zfvf sfof{no :yfgfGt/0f ug'{ k/]df Ohfhtkqk|fKt ;+:yfsf] ;+rfns ;ldltsf] lg0f{ofg';f/ :yfgfGt/0f u/L & lbgleq ;f]sf] hfgsf/L o; a}+snfO{ lbg' kg]{5 .

-Uf_ Ohfhtkqk|fKt ;+:yfn]]] s]Gb||Lo÷/lhi68{ sfof{no -skf]{/]6 sfof{no_ sf] 7]ufgf kl/jt{g ug{ jf :yfgfGt/0f ug{ rfx]df o; a}ssf] :jLs[lt lnO{ k|rlnt sfg'gsf] clwgdf /xL cfˆgf] k|jGwkq tyf lgodfjnLdf ;+zf]wg u/L ug{ ;Sg] 5g\ .

#= zfvf÷pkzfvfx? k"j{jt :yfgdf sfod ug]{ ;DaGwdf ljutdf ;'/Iffsf] sf/0faf6 o; a}+ssf] :jLs[lt lnO{÷glnO{ o; a}+snfO{ ;"rgf dfq lbP/ aGb ul/Psf÷ uflePsf zfvf÷pkzfvfx? k"j{jt ?kdf ;~rfng ug{ o; a}+ssf] :jLs[lt lnO/xg' kg]{ 5}g . To;/L k"j{jt ?kdf ;~rfng eP kl5 ;f] sf] hfgsf/L & lbg leq o; a}+snfO{ lbg' kg]{5 .

$= sfof{no ;do ;DjGwL Aoj:yf g]kfn /fi6« a}+s v'n]sf] lbg / ;dodf Ohfhtkqk|fKt ;+:yfx?n] clgjfo{ ?kdf cfˆgf] sfof{no ;~rfng ug'{ kg]{5 . t/, Ohfhtkqk|fKt ;+:yfx?n] g]kfn /fi6« a}+s v'n]sf] lbg / ;dosf cltl/Qm ;do tyf cGo ljbfsf lbg / ;dodf cfˆgf] sf/f]jf/ ;~rfng ug'{ k/]df o; a}ssf] a+}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf ;f]sf] k"j{ hfgsf/L lnlvt ?kdf lbO{ sf/f]jf/ ;+rfng ug{ ;Sg] 5g\ .

%= PS;6]G;g sfp06/ ;DjGwL Joj:yf Ohfhtkqk|fKt ;+:yfx?n] PS;6]G;g sfp06/ vf]Ng] ;DjGwdf b]xfo cg';f/sf] zt{x? k"/f ug'{ kg]{5 M–

200

-s_ o; a}+sn] tf]s]sf] Go"gtd k"FhLsf]if sfod u/]sf] . -v_ o; a}+sn] tf]s]sf zfvf sfof{no :yfkgfsf] nflu cfjZos kg]{ Go"gtd zt{x? h:t} k"FhL of]hgf

cg';f/sf] Go"gtd r'Qmf k"FhL, lgliqmo shf{ cg'kft nufotsf zt{x? k"/f u/]sf] . -u_ sf7df08f} pkTosf, dxfgu/kflnsf / pkdxfgu/kflnsf afx]ssf If]qdf dfq PS;6]G;g sfp06/

vf]Ng ;lsg] 5 . t/, Jofkfl/s pT;j, d]nf, k]G;g ljt/0f tyf cfjlws÷3'DtL ahf/ ;+rfng x'g] :yndf a9Ldf #% lbgsf] nflu lgIf]k ;+sng, r]ssf] e'QmfgL / ljb]zL d'b|fsf] ;6xL sfo{ dfq ug]{ u/L o; a}+snfO{ k"j{ hfgsf/L lbO{ To:tf] PS;6]G;g sfp06/ vf]Ng ;lsg]5 .

-3_ v08 -u_ df plNnlvt If]qafx]ssf :yfgdf Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] k"j{ :jLs[lt lnO{ PS;6]G;g sfp06/ vf]Ng ;Sg]5g\ o;/L vf]lnPsf PS;6]G;g sfp06/af6 lgIf]k ;+sng, /]ld6fG;sf] e'QmfgL / lgIf]k vftfaf6 e'QmfgL ug{] sfo{ dfq ug{ kfOg]5 . ljb]zL d'b|fsf] vl/b÷ljqmL sfo{sf] xsdf o; a}+ssf] ljb]zL ljlgdo ljefusf] Ohfhtkq cfjZos kg{]5 .

-ª_ æsÆ / ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfnfO{ o; a}ssf] k"j{ :jLs[lt k|fKt u/L cbfnt kl/;/, c:ktfn, ;}lgs Aof/]s, ljZjljBfno, cf}Bf]lus If]q, ljb]zL s'6g}lts lgof]ux?sf] xftfleq tyf ljb]zdf sfd ug]{ g]kfnLsf] nflu k]G;g ljt/0f tyf /fh:j ;+sng÷;/sf/L sf/f]jf/ ;~rfng ug]{ k|of]hgsf] nflu vf]lng] sfp06/x?af6 :jb]zL d'b|fdf lgIf]k ;+sng tyf e'QmfgL ug{ jfx]s cGo s'g} klg ljQLo sf/f]jf/ ug{ gkfOg] u/L PS;6]G;g sfp06/ ;~rfng ug{ :jLs[lt k|bfg ug{ ;lsg]5 . To:t} 6]lnkmf]g, ljB't, vfg]kfgL dxz'n tyf jLdf lk|ldod ;+sng ug]{ sfo{ dfq ug{ kfpg]] u/L To:tf] sfo{ ug]{ sfof{nosf] xftfleq PS;6]G;g sfp06/ ;~rfng ug{ :jLs[lt k|bfg ug{ ;lsg]5 .

;fy}, o;/L vf]l+ng] PS;6]G;g sfp06/ ;DjGwL :jLs[lt k|bfg ubf{ v08 -u_ sf] Joj:yf nfu" x'g] 5}g .

-r_ zfvf sfof{no :yfkgf÷lj:tf/ ug{ tf]lsPsf zt{x? k"/f u/]sf Ohfhtkqk|fKt ;+:yfx?n] o; a}+ssf] k"j{:jLs[lt k|fKt u/L j}b]lzs /]ld6\ofG; /sd e'QmfgL ug]{ k|of]hgsf] nflu /]ld6\ofG; e'QmfgL sfp06/ ;+rfng ug{ ;Sg]5g\ .

-5_ Ohfhtkqk|fKt ;+:yfn] PS:6]G;g sfp06/sf] nflu ;DalGwt zfvf tf]Sg' kg]{5 . -h_ rfn' tyf ljut cfly{s jif{df ljkGg ju{ shf{ ;DaGwL s'g} hl/jfgf÷sf/jfxL ul/Psf ;+:yfx?

PS;6]G;g sfp06/ :yfkgf ug{ cof]Uo x'g]5g\ . -em_ PS:6]G;g sfp06/ zfvfdf kl/jt{g x'g] ePdf zfvf :yfkgf ;DaGwL gLltut k|s[of k"/f ug'{

kg]{5 . -`_ Ohfhtkqk|fKt /fli6«o:t/sf æsÆ, ævÆ / æuÆ ju{sf ;+:yfnfO{ qmdzM a9Ldf %, % / # j6f;Dd

tyf /fli6«o:t/ afx]ssf ævÆ / æuÆ ju{sf ;+:yfnfO{ a9Ldf # j6f;Dd PS:6]G;g sfp06/ :yfkgf ug{ cg'dlt k|bfg ug{ ;lsg]5 . ;fy}, cl3Nnf] cf=j= df ? ! cj{eGbf a9Lsf] jfXo /]ld6\ofG; e'QmfgL ug]{ Ohfhtkqk|fKt ;+:yfx?nfO{ yk % :yfgdf PS;6]G;g sfp06/ :yfkgf ug{ cg'dlt k|bfg ug{ ;lsg] 5 . o; adf]lhdsf] ;Ldf v08 -ª_ cGtu{t vf]lng] sfp06/sf] xsdf nfu' x'g] 5}g .

-6_ o; a}+saf6 Ohfhtkqk|fKt cGo a}+s tyf ljQLo ;+:yfx?sf] pkl:ylt gePsf] :yfg÷a:tLdf PS:6]G;g sfp06/ vf]Ng k|fyldstf lbOg] 5 .

^= ;Dks{÷k|ltlglw sfof{no ;DjGwL Joj:yf b]xfosf cj:yf k'/f u/]sf æsÆ ju{sf a}+sx?n] o; a}+ssf] :jLs[lt lnO{ ljb]zdf ;Dks{÷k|ltlglw sfof{no vf]Ng ;Sg] 5g\M– -s_ o; a}+sn] tf]s]sf] Go"gtd r'Qmf k"FhL k"/f u/]sf] . -v_ ljut Ps jif{ b]lv lgoldt ?kdf o; a}+sn] tf]s]sf] k"FhLsf]if sfod u/]sf] . -u_ ljut tLg jif{b]lv lgis[o shf{ cg'kft % k|ltzteGbf sd /x]sf] . -3_ ;+:yf / ;+:yfsf ;+rfnsnfO{ o; a}{+saf6 s'g} sf/jfxL ul/Psf] eP To:tf] sf/jfxL ePsf] ^

dlxgf k"/f eO;s]sf] . dfly plNnlvt of]Uotf k'u]sf OR5"s a}+sn] ;j{k|yd ;}4flGts ;xdltsf] nflu o; a}+s ;dIf cfj]bg ug'{ kg]{ 5 . o;/L cfj]bg ubf{ b]xfo adf]lhdsf sfuhftx? k]z ug'{ kg]{ 5M -s_ ;+rfns ;ldltsf] lg0f{o . -v_ ;DalGwt b]zsf] lgofds lgsfosf] gLltut Joj:yf / ;f]sf] kfngf ug{ ;Sg] ;DaGwdf a}+ssf]

tkm{af6 ul/Psf] :j3f]if0ff .

201

-u_ ;+efJotf cWoog k|ltj]bg . -3_ ljut # jif{sf] jflif{s ljQLo ljj/0f . pk/f]Qm adf]lhd k]z x'g cfPsf] sfuhft cWoog u/L ;Dks{÷k|ltlglw sfof{no vf]Ng] ;}4flGts ;xdlt k|bfg ug{ dgfl;j b]lvPsf] v08df ^ dlxgfleq ;DalGwt b]zsf] lgofds lgsfoaf6 ;Dks{÷k|ltlglw sfof{no vf]Ng] :jLs[lt k|fKt u/L clGtd :jLs[ltsf] nflu o; a}+s ;dIf cfj]bg ug'{ kg]{ u/L cjlw tf]sL ;}4flGts ;xdlt k|bfg ul/g] 5 . clGtd :jLs[ltsf] nflu cfj]bg k]z x'g cfPdf a}+sn] cfjZos hfFra'em u/L b]xfosf zt{ tyf cGo cfjZos yk zt{ ;d]t tf]sL clGtd :jLs[lt k|bfg ug{] 5 . -s_ clGtd :jLs[lt k|fKt u/]sf] ^ dlxgfleq To:tf] ;Dks{÷k|ltlglw sfof{no vf]nL sfof{no ;+rfng

ul/;Sg' kg]{ 5 / ;f]sf] hfgsf/L o; a}+snfO{ lbg' kg]{ 5 . -v_ ;Dks{÷k|ltlglw sfof{no ;+rfngsf] nflu x'g] ljb]zL d'b|f vr{sf] nflu o; a}+ssf] ljb]zL

ljlgdo Joj:yfkg ljefuaf6 :jLs[lt lng' kg]{ 5 . &= 3'DtL a}+ls+u ;]jf ;DaGwL Joj:yf

Ohfhtkqk|fKt æsÆ ju{sf afl0fHo a}+s / /fli6«o:t/sf ævÆ ju{sf ljsf; a}+sx?n] a}+ls+u ;'ljwfsf] kx'Fr gePsf] :yfgdf b]xfosf] gLltut Joj:yf tyf zt{x?sf] clwgdf /xL ;jf/L ;fwgdf sfof{no /fv]/ 3'DtL a}+ls+u ;]jf ;+rfng ug{ ;Sg]] 5g\ . != 3'DtL a}+lsË ;]jf sf7df08f}+ pkTosfsf] dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsf afx]s

b]ze/ s'g} klg :yfgdf cfkm\gf] a}+ssf] s'g} glhssf] zfvfnfO{ ;Dks{÷lgoGq0f sfof{no tf]s]/ ;+rfng÷ sfof{Gjog ug'{ kg]{5 .

@= 3'DtL a}+ls+u ;]jfdf ;+nUg x'g] gub, dfu{:y gub -Cash in Transit_, ;jf/L ;fwg, sd{rf/L tyf cGo ;DklQsf] aLdf u/]sf] x'g' kg]{ 5 .

#= ;DalGwt a}+s tyf ljQLo ;+:yfn] of] ;]jf ;+rfng ubf{ cfOkg]{ ;'/Iff k|0ffnL nufotsf ;Dk"0f{ hf]lvd klxrfg / Joj:yfkg cfkm}+n] ug{' kg]{5 .

$= 3'DtL a}+ls+u ;]jf pknAw u/fP afkt ljBdfg k|rlnt ;]jf z'Ns afx]s cGo s'g}klg ;]jfz'Ns ;]jfu|fxL;+u lng kfOg] 5}g . sf/f]af/sf] ljj/0f / k|efj u|fxssf] vftfdf tTsfn emNsg] Joj:yf ug'{ kg]{5 .

%= 3'DtL a}+ls+u ;]jf pknAw u/fpg] :yfg cflbsf] ;DaGwdf cfjZostf cg';f/ g]kfn ;/sf/sf] ;DalGwt lgsfo jf clwsf/Lsf] :jLs[lt lng' kg]{5 . cfjZostfg';f/ :yfgLo k|x/L, k|zf;g;+u t'?Gt ;Dks{ ug{÷u/fpg ;Sg] u/L cfw'lgs ;+rf/ ;fwgsf] ;'ljwf x'g' kg]{5 .

^= ;'/Iff l:ylt tyf :yfg ljZf]if x]/L 3'DtL a}+ls+u ;]jf ;+rfng ug{ rfxg] ;+:yfn] sf/f]af/ /sdsf] ;Ldf cfkm}+ lgwf{/0f ug{ ;Sg] 5g\ .

&= 3'DtL a}+ls+usf] dfWodaf6 g]kfnL ?k}+ofdf dfq lgIf]k tyf e'QmfgL ;]jf k|bfg ug'{ kg]{5 . *= 3'DtL a}+ls+u ;]jf pknAw u/fOg] :yfgdf xltof/ ;lxtsf] ;'/Iff uf8{ x'g' kg]{5 . (= a}+ssf] cfGtl/s n]vfk/LIf0f ljefun] 3'DtL a}+ls+u sf/f]af/nfO{ ;'/lIft agfpg lglZrt dfkb08

agfO{ cfGtl/s n]vfk/LIf0fdf ;f] ;DaGwL sf/f]af/nfO{ ;d]t ;d]6\g' kg]{5 . !)= 3'DtL a}+ls+u ;]jf ;+rfng ug]{ ;+:yfn] u|fxssf] lgIf]k ;DaGwL sf/f]af/ tyf /]ld6\ofG; ;]jf pknAw

u/fpg] afx]ssf cGo ;]jf ;'ljwf k|bfg ug{ kfOg] 5}g . !!= ;DalGwt a}+s tyf ljQLo ;+:yfn] of] ;]jf ;+rfng ubf{ k|of]u ug]{ ;jf/L ;fwgdf cfjZos ;]jf

k|bfg ug{ k"jf{wf/ / ;"rgf k|0ffnL h8fg u/]sf] x'g' kg]{5 . !@= 3'DtL a}+ls+u ;]jfdf hfg] sd{rf/Ln] :jLs[t ef}uf]lns If]qdf dfq uPsf] k|dfl0ft x'g] ;jf/L

;fwgsf] nu a's tyf cGo sfuhft tof/ ug'{ kg]{5 . !#= a}+ssf] Network / Database k"0f{ ;'/lIft x'g' kg]{5 . k|fljlws Joj:yfkgdf s'g} ;d:of cfO{ lgIf]k

tyf e'QmfgL sf/f]af/ k|efljt eO{ Database Iflt ePdf ;f] Ifltsf] k"0f{ hjfkmb]lxtf ;DalGwt a}+s tyf ljQLo ;+:yfsf] g} x'g]5 .

!$= Software Data nfO{ ;+:yfsf] s]Gb|Lo ;"rgf k|0ffnLdf tTsfn k|jfx / ;"rgf ljlgdo ug{ Joj:yf ldnfpg' kg]{ 5 .

!%= 3'DtL a}+ls+u sf/f]af/ ug]{ ;DaGwL lg0f{o ;DalGwt a}+s tyf ljQLo ;+:yfsf] ;+rfns ;ldltaf6 ePsf] x'g' kg]{5 .

!^= dfly pNn]lvt zt{x?, cGo k|rlnt sfg'g / o; a}+ssf] lgb]{zgsf] clwgdf /xL o; a}+ssf] k"j{:jLs[lt lnP/ dfq 3'DtL a}+ls+u ;]jf k|bfg ug{ ;lsg] 5 .

202

*= ;Lldt a}+lsË OsfO{ -Limited Banking Outlets_ ;DaGwL Joj:yf Ohfhtkqk|fKt æsÆ ju{sf a}+s / /fli6«o:t/sf ævÆ ju{sf ljsf; a}+sx?n] ;Lldt a}+lsË OsfO{ -Limited Banking Outlets_ sf] ?kdf sfof{no -lgoldt ?kdf sd{rf/L v6fO{ jf tf]lsPsf] lbgdf sd{rf/L v6fO{ ;]jf k|bfg ug{]_ :yfkgf u/L b]xfosf] gLltut Joj:yf tyf zt{x?sf] clwgdf /xL a}+lsË ;]jfsf] kFx'r gk'u]sf -sf7df08f}+ pkTosf, b]zsf cGo pk–dxfgu/kflnsf÷gu/kflnsf afx]ssf_ If]qx?df ;Lldt a}+lsË OsfO{ dfkm{t a}+ls+u ;]jf k|bfg ug{ ;Sg] 5g\ .

gLltut Joj:yf tyf zt{x?M ;Lldt a}+lsË ;]jf pknAw u/fpg] ;DaGwL lg0f{o ;DalGwt ;+:yfsf] ;+rfns ;ldltaf6 ePsf] x'g'

kg]{5 . ;Lldt a}+lsË OsfO{ dfkm{t ;]jf k|bfg ug{ rfxg] ;+:yfn] sf/f]af/ /sdsf] ;Ldf cfkm}+ lgwf{/0f ug{

;Sg] 5g\ . ;DalGwt ;+:yfn] of] ;]jf ;+rfng ubf{ cfOkg]{ ;'/Iff k|0ffnL nufotsf ;Dk"0f{ hf]lvd klxrfg /

Joj:yfkg cfkm}+n] ug{' kg]{5 . ;Lldt a}+lsË ;]jf pknAw u/fOg] :yfgdf kof{Kt ;'/Iffsf] Joj:yf ug'{ kg]{5 . ;Lldt a}+lsË OsfO{ ;]jfdf ;+nUg x'g] gub, dfu{:y gub -Cash in Transit_, ;jf/L ;fwg, sd{rf/L

tyf cGo ;DklQsf] aLdf u/]sf] x'g' kg]{5 . ;Lldt a}+lsË OsfO{ dfkm{t ;]jf pknAw u/fP afkt ljBdfg k|rlnt ;]jf z'Ns afx]s cGo s'g}klg

;]jfz'Ns ;]jfu|fxL;+u lng kfOg] 5}g . sf/f]af/sf] ljj/0f / k|efj u|fxssf] vftfdf tTsfn emNsg] Joj:yf ug'{ kg]{5 .

;Lldt a}+lsË OsfO{sf] dfWodaf6 g]kfnL ?k}+ofdf dfq lgIf]k tyf e'QmfgL ;]jf k|bfg ug'{ kg]{5 / cGt/f{li6«o:t/df sf/f]jf/ -Cross Border Transaction_ ug{ / e'QmfgL ;]jfdf j}b]lzs d'b|fsf] k|of]u ug{ kfOg] 5}g .

;+:yfn] u|fxsnfO{ lgIf]k, e'QmfgL tyf shf{ ;DaGwL sf/f]af/ / cfGtl/s /]ld6\ofG; ;]jf pknAw u/fpg] afx]ssf cGo ;]jf ;'ljwf k|bfg ug{ kfOg] 5}g .

;+:yfsf] Network / Database k"0f{ ;'/lIft x'g' kg]{5 . k|fljlws Joj:yfkgdf s'g} ;d:of cfO{ lgIf]k tyf e'QmfgL sf/f]af/ k|efljt eO{ Database Iflt ePdf ;f] Ifltsf] k"0f{ hjfkmb]lxtf ;DalGwt ;+:yfsf] g} x'g]5 .

sf/f]jf/ ;DkGg eP kZrft ;DalGwt glhssf] zfvf jf Parent zfvf jf s]Gb|Lo sfof{nodf Software Data Transfer clgjfo{ u/L s]Gb|Lo ;"rgf k|0ffnLdf tTsfn k|jfx / ;"rgf ljlgdo ug{] Joj:yf Pj+ pko'Qm Backup sf] ;d]t Joj:yf u/]sf] x'g' kg]{5 .

o:tf] ;'ljwf tf]lsPsf] :yfgdf sDtLdf xKtfsf] @ lbg pknAw u/fpg' kg]{5 . ;+:yfsf] cfGtl/s n]vfk/LIf0f ljefun] ;Lldt a}+lsË sf/f]af/nfO{ ;'/lIft agfpg lglZrt dfkb08

agfO{ cfGtl/s n]vfk/LIf0fdf ;f] ;DaGwL sf/f]af/nfO{ ;d]t ;d]6\g' kg]{5 . sf/f]af/ ubf{ u|fxs klxrfg nufot ;DklQ z'l4s/0f ;DaGwL lgb]{zgsf] k"0f{ kl/kfngf u/]sf] x'g'

kg]{5 . dfly pNn]lvt zt{x?, cGo k|rlnt sfg'g / o; a}+ssf] lgb]{zgsf] clwgdf /xL o; a}+ssf]

k"j{:jLs[lt lnP/ dfq ;Lldt a}+lsË ;]jf pknAw u/fpg ;lsg] 5 . (= æsÆ ju{sf jfl0fHo a}+sx¿n] ljb]zdf zfvf sfof{no :yfkgf ug]{ ;DaGwdf

Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx¿n] lgDgfg';f/sf zt{ tyf dfkb08x¿sf] clwgdf /xL ljb]zdf zfvf sfof{no :yfkgf ug]{ ;DaGwdf b]xfosf] gLltut tyf k|s[ofut Joj:yf sfod ul/Psf]] 5 . zt{ tyf dfkb08x? -!_ zfvf lj:tf/ ug{sf nflu k|:tfljt :yfg ljQLo?kn] ;DefJo /x]sf] :ynut cWoog k|ltj]bg

(Feasibility Study Report) k|:tfljt Jofj;fosf] of]hgf, t'ngfTds nfut–nfe ljZn]if0f (Comparative Cost-benefit Analysis), Jofj;flos /0fgLlt tyf ;+rfng ug]{ sf/f]af/sf] lsl;d, cfGtl/s lgoGq0f, hf]lvd Joj:yfkg / Host Country ;+u g]kfnsf] låkIfLo ;DaGwsf] ljj/0f o; a}+s ;dIf k]z ug'{ kg]{5 .

-@_ æsÆ ju{sf] afl0fHo a}+sn] ljb]zdf zfvf vf]Ng cfj]bg k]z ubf{ Go"gtd r'Qmf k"FhL -xfn ?= @ ca{_ k'u]sf] x'g' kg]{5 .

-#_ h'g b]zdf zfvf sfof{no :yfkgf ul/g] xf], ;f] b]z (Host Country) sf] lgofds lgsfon] tf]s]sf] k"FhL -Assigned Capital_ k"/f ug'{ kg]{5 / ;f] k"FhLsf] Joj:yfkg ul/g] ;|f]t ;d]t v'n]sf] ljj/0f cfj]bgsf] ;fydf k]z ug'{ kg]{5 .

203

-$_ h'g b]zdf zfvf sfof{no :yfkgf ul/g] xf], pQm b]zaf6 nfef+; (Dividend)÷d'gfkmfsf] ?kdf ljb]zL d'b|fdf g]kfn leq\ofpg Pjd\ syd\sbflrt ljb]zl:yt zfvf sfof{no aGb ug'{ kg]{ cj:yf cfPdf tf]lsPsf] k"FhL -Assigned Capital_ h'g ljb]zL d'b|fdf nluPsf] xf], ;f]xL ljb]zL d'b|fdf jf kl/jTo{ ljb]zL d'b|fdf clgjfo{ ¿kdf :jb]zdf lkmtf{ ug'{ kg]{ x'Fbf ;f] ;d]tsf ljifodf Host Country sf] P]g tyf gLltut Joj:yfn] g/f]Sg] Joxf]/f k|dfl0ft x'g] sfuhft ;d]t k]z ug'{ kg]{5 .

-%_ o; a}saf6 Ohfhhkq k|bfg ubf{ tf]lsPsf zt{x? k"/f ug{'sf ;fy} ljb]zdf zfvf vf]Ng' cufl8sf] q}dfl;s ljQLo ljj/0fdf o; a}+sn] tf]s]sf] k"FhLsf]if k"/f u/]sf] x'g' kg]{5 .

-^_ ljb]zdf /x]sf] zfvf sfof{nodf ;"rgf cfbfg k|bfg ug{sf] nflu g]6jls{Ë (Networking) u/L jf ljB'tLo dfWodjf6 s]Gb|Lo sfof{nosf] ;"rgf k|0ffnLdf tTsfn cfj4 x'g ;Sg] Joj:yf u/]sf] x'g' kg]{5 .

-&_ l7s cl3Nnf] qodf;df lgliqmo shf{ (Non Performing Loan) kfFr k|ltzteGbf sd ePsf] x'g' kg]{5 .

-*_ ljb]zdf zfvf sfof{no :yfkgf÷;+rfng ug]{ ;DaGwL lg0f{o ;DalGwt a}+ssf] ;~rfns ;ldltaf6 ug'{ kg]{5 . ;~rfns ;ldltn] lg0f{o u/]sf] ldltn] !% lbg leq ;f]sf] hfgsf/L o; a}+snfO{ u/fpg' kg]{ 5 . o; a}+snfO{ hfgsf/L u/fPsf] Ps ;o aL; lbgleqdf :jLs[lt lbOg] 5 . ljb]zdf zfvf sfof{no :yfkgfsf] :jLs[lt k|fKt u/]sf] ldltn] ^ dlxgfleqdf zfvf sfof{no vf]nL sf/f]af/ ;~rfng ul/;Sg' kg]{5 . pQm tf]lsPsf] cjlwleq zfvf sfof{no ;+rfng ug{ g;s]÷gePdf :jLs[lt :jtM /2 x'g]5 / k'gM :yfkgf ug{] :jLs[ltsf] nflu gofF k|s[ofaf6 lgj]bg k]z ug'{ kg]{5 .

-(_ o; a]}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / a}+s ;'kl/j]If0f ljefudf k]z ug'{ kg]{ k|rlnt Joj:yf adf]lhd ljQLo ljj/0fx?df ljb]zdf ;+rflnt zfvf sfof{nosf] ljQLo ljj/0f PsLs[t -Consolidate_ tyf 5'§} -Separately_ ;d]t k]z ug'{ kg]{5 .

-!)_ ljb]zdf zfvf sfof{no :yfkgf ug]{ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfn]] o; a}+ssf] k"j{ :jLs[lt ljgf pQm zfvf sfof{no aGb ug{ jf :yfgfGt/0f ug{ jf ufEg kfpg] 5}gg\ .

-!!_ ljb]zdf zfvf sfof{no :yfkgf ug]{ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] ljb]zL zfvf sfof{nosf] 7]ufgf kl/jt{g ug{ jf :yfgfGt/0f ug{ rfx]df o; a}ssf] k"j{ :jLs[lt lng' kg]{5 .

-!@_ ljb]zdf zfvf vf]Ng rfxg] a}+sn] ;DalGwt Host Country n] tf]s]sf dfkb08 cg'?k No Objection Letter k|fKt eP kZrft o; a}+sn] tf]s]sf] zt{ tyf gLltut Joj:yfx?sf] kfngf u/]kl5 o; a}+sn] No Objection Letter k|bfg ug]{5 .

-!#_ ljb]zdf zfvf vf]Ng rfxg] a}+sn] ;DalGwt Host Country sf] lgofds ;+:yfsf] lgb]{zg / o; a}+sn] tf]s] adf]lhdsf] k"FhLsf] ljj/0f / k"FhL kof{Kttf ;b}j k"/f u/]sf] x'g' kg]{5 .

-!$_ ljb]zl:yt zfvfsf] k|of]hgsf] nflu tf]lsPsf] k"FhL -Assigned Capital_ afx]ssf] s'g} klg /sd jf kl/jTo{ ljb]zL d'b|f ljb]z n}hfg kfOg] 5}g .

-!%_ ljb]zl:yt zfvfn] u/]sf] Jofj;flos sfd sf/jfxLsf] ;Dk"0f{ bfloTj k"/f ug{ cfjZos x'g] /sd tyf cGo s'g} klg bfloTj /fi6« a}+sn] dfu u/]sf] avt pknAw u/fpg] 5f}+ egL g]kfndf /x]sf] d'Vo sDkgL -Parent Company_ sf] ;~rfns ;ldltn] u/]sf] lnlvt k|lta4tf o; a}+sdf k]z ug'{ kg]{5 .

-!^_ ljb]zl:yt zfvfsf] ;Dk"0f{ sf/f]jf/x?sf] lgodg / ;'kl/j]If0f ug]{ clwsf/ g]kfn /fi6« a}+s / Host Country sf] lgofds / ;'kl/j]Ifsdf cGtlg{lxt /xg]5 . k|rlnt Joj:yf adf]lhd To:tf zfvfx?sf] cfjlws ?kdf u}/ :ynut -Off-site_ tyf :ynut -On-site_ ;'kl/j]If0f sfo{ lgoldt ?kdf ul/g]5 . ;f] ;'kl/j]If0fsf] sfo{sf] nflu ;DalGwt a}+sn] ;+:yfut 9+un] g} ;'kl/j]IfsnfO{ ;xof]u ug'{ kg]{5 .

-!&_ g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf] lgb]{zg, kl/kq, dfu{bz{g OToflb -cGoyf pNn]v ul/Psf] cj:yfdf afx]s_ ljb]zl:yt zfvfsf] xsdf ;d]t nfu" x'g]5 . To:tf zfvfx?sf] nflu s'g} ljz]if Joj:yf ug'{ k/]df jf lgsfzf lbg' k/]df g]kfn /fi6« a}+sn] cfjZostfg';f/ ug{ ;Sg]5 . gLltut lgb]{zg tyf sfg'gsf] kfngf gu/]df k|rlnt /fli6«o tyf cGt/f{li6«o k|rng cg';f/ sf/jfxL / b08 hl/jfgf ul/g] 5 .

-!*_ ljb]zdf zfvf sfof{no :yfkgf ug]{ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfn]] o; k|of]hgsf] nflu cfj]bg lb+bf tf]lsPsf] 9fFrfdf kmf/fd e/L btf{ z'Ns afkt ?= b'O{ nfv -lkmtf{ gx'g]_ sf] g]=/f=a}+= gf=gf]=cf=lx;fadf hDdf u/]sf] ef}r/sf] cw{s§L ;d]t k]z u/L cfj]bg lbg' kg]{5 .

-!(_ ljb]zdf zfvf sfof{no ;+rfng ubf{ ckgfOg] a}+ls+u sfo{ljlw, shf{ lgb]{lzsf nufotsf sfuhft oyf;do o; a}+sdf k]z ug'{ kg]{5 . Host Country sf] lgofds jf ;'kl/j]Ifsn] nufPsf] b08,

204

h/Ljfgf tyf ;'zf;g ;DaGwL sf/jfxLsf] hfgsf/L !% lbgleq o; a}+ssf] lgodg ljefu / ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .

-@)_ ljb]zdf zfvf sfof{no ;+rfng ubf{ ;DklQ z'l4s/0f lgjf/0f P]gsf] kl/kfngf k"0f{ ?kn] ug'{÷u/fpg' kg]{5 .

!)= zfvf÷sfof{no ;DjGwL lgb]{zgsf] kfngf gu/]df x'g] sf/jfxL Ohfhtkqk|fKt ;+:yfn]] zfvf÷sfof{no ;DjGwL o; lgb]{zgsf] kfngf gu/L zfvf sfof{no vf]nL ;+rfng u/]df g]kfn /fi6« a}+s P]g, @)%* adf]lhd b]xfosf sf/jfxL ul/g]5, !_ k|s[of tyf zt{ k"/f gu/L vf]lnPsf zfvf tTsfn} aGb ul/g] / cfufdL @ jif{;Dd yk zfvf vf]Ng

gkfOg] . @_ k|s[of tyf zt{ k"/f gu/L zfvf sfof{no ;+rfng ug]{ lg0f{odf ;+NfUg ;+rfnsx?nfO{ g]kfn /fi6«

a}s P]g @)%*, sf] bkmf !)) -@_ jdf]lhdsf] sf/jfxL / ;hfo x'g] . #_ a}s tyf ljQLo ;+:yf ;DjGwL P]g, @)^# / k|rlnt cGo sfg'g jdf]lhd s'g} klg sf/jfxL ug{

;lsg] . !!= vf/]hL / arfp

-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M– PsLs[t lgb]{zg, @)^( sf] zfvf÷sfof{no ;DaGwL Joj:yf O=k|f=lgb]{zg g+= !$÷)^( af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DalGwt ;Dk"0f{ kl/kqx? .


205

cg';"rL !$=! zfvf÷sfof{no vf]Ng] a}+s tyf ljQLo ;+:yfn] g]kfn /fi6« a}+saf6 :jLs[ltsf] nflu k]z ug'{ kg]{ lgj]bgsf] 9fFrf

>L g]kfn /fi6« a}+s ldltM ======================= a}+s tyf ljQLo ;+:yf lgodg ljefu afn'jf6f/, sf7df8f}+ .

ljifoM zfvf sfof{no vf]Ng] :jLs[lt jf/] . dxfzo, To; a}+ssf] PsLs[t lgb]{zg g+= !$÷)&) n] tf]s]sf zt{x?sf] k"0f{ kfngf u/L b]xfo adf]lhdsf] :yfgdf zfvf sfof{no÷PS6]G;g sfof{no vf]Ng] u/L o; a}+ssf] ;+rfns ;ldltsf] lg0f{o g+= ===== ldlt =================== af6 lg0f{o ePsf] x'Fbf To+xfsf] :jLs[ltsf] nflu cg'/f]w ub{5f}+ . != a}+s÷ljQLo ;+:yfsf] gfd, 7]ufgf M @= k|:tfljt zfvf :yfkgf ul/g] :yfg, lhNnfsf] gfd, 7]ufgf M #= ;+:yfsf] ljj/0f

-s_ g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt ldlt M -v_ ljQLo sf/f]jf/ ;~rfng u/]sf] ldlt M -u_ ;+:yfsf] l7s cl3Nnf] qodf;sf] r'Qmf k"FhL M -3_ ;+:yfsf] s"n shf{ /sd M -ª_ kl5Nnf] cf=j= sf] clGtd n]vfk/LIfsjf6 k|dfl0ft s"n lgliqmo shf{ /sd / k|ltzt M -r_ xfn;Dd ;+rfngdf /x]sf zfvf ;+Vof M -5_ gofF zfvf sfof{no vf]n]kl5 x'g] zfvf ;+Vof M -h_ @)^$ r}q d;fGtkl5 vf]lnPsf zfvfsf] ljj/0f -qmdfg';f/_

c_ sf7df8f}+ pkTosf aflx/sf] ljj/0f M cf_ sf7df8f}+ pkTosfleqsf] ljj/0f M O_ tf]lsPsf !& lhNnfx¿dWo]sf] ljj/0f M O{_ u ju{sf] xsdf sf7df08f} pkTosf afx]ssf @ j6feGbf sd a}+ls+u OsfO{ ePsf] :yfgdf vf]n]sf zfvfsf]

ljj/0f M $= k|:tfljt zfvfsf] nflu tf]lsPsf] / yk u/L x'g] s'n r'Qmf k"FhLsf] ljj/0f -…uÚ ju{sf] nflu_ M %= k|:tfljt zfvfsf] nflu sf7df8f}+ pkTosf aflx/ vf]lnPsf zfvfsf] ljj/0f M s_ tf]lsPsf !& lhNnfx¿leq M v_ tf]lsPsf !& lhNnfx¿ afx]s cGoq M ^= zfvf sfof{no÷s]Gb|Lo sfof{no;Fu ;"rgf cfbfg k|bfgsf] nflu Joj:yf ul/Psf] ;"rgf k|ljlw (Networking) sf] ljj/0fM &= ;j{;fwf/0f z]o/ hf/L u/]sf] ldlt M *= q}dfl;s k"FhLsf]ifsf] k|ltzt M

qodf; k|fylds k"FhL k|ltzt k"FhLsf]if k|ltzt

@)^== cfiff9

@)^== cflZjg

@)^== kf}if

@)^== r}q

(= k"FhL of]hgf adf]lhd÷g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd kl5Nnf] cf=a= sf] cGTodf, -s_ k"/f x'g' kg]{ r'Qmf k"FhL M -v_ xfn sfod /x]sf] r'Qmf k"FhL M

!)= ;+:yfsf] sfo{If]qsf] ljj/0f M !!= zfvf sfof{no vf]Ng] lg0f{odf ;+nUg /x]sf kbflwsf/Lx?sf] ljj/0f,

-s_ ;+rfns ;ldltsf kbflwsf/Lx? M -v_ k|d'v sfo{sf/L clws[t÷sDkgL ;lrj M

gf]6M ;DefJotf cWoog k|ltj]bgdf lgb]{zgdf pNn]lvt ljifox? clgjfo{?kdf pNn]v ug'{ kg]{ . ;fy}, o; a}sn] zfvf sfof{no ;+rfng ug]{ ldltdf ;d]t dfly plNnlvt ;Dk"0f{ zt{ tyf Joj:yfx? kfngf ug]{5f} . dfly plNnlvt ljj/0fx? l7s ;fFrf] xf], s'g} ljj/0fdf km/s k/]df k|rlnt sfg'g tyf To; a}+ssf] PsLs[t lgb]{zg g+= !$÷)&) df tf]lsP adf]lhdsf] ;hfo÷sf/jfxL ePdf d~h'/L ePsf] Joxf]/f cjut u/fpFb5f}+ .

206

cg';"rL !$=@

z"Go Aofhb/df shf{ k|jfx ;DaGwL k|s[ofut Aoj:yf, @)^&

z"\Go Aofh b/df k|bfg ul/g] shf{ ;DaGwdf a}+s tyf ljQLo ;+:yfx?sf] pkl:ylt Go"g /x]sf tf]lsPsf !& lhNnfsf ;b/d'sfddf zfvf vf]n]df ?=%) nfv / ;b/d'sfd aflx/ vf]n]df ?=! s/f]8 shf{ lbg] ;DaGwdf b]xfo adf]lhdsf] k|s[ofut Aoj:yf th{'df ul/Psf] 5 .

!= lgj]bg;fy x'g'kg{] sfuhft / of]Uotf

-s_ a}+s tyf ljQLo ;+:yfx?sf] pkl:ylt Go"g /x]sf tf]lsPsf !& lhNnfsf ;b/d'sfd tyf ;b/d'sfdeGbf aflx/ :yfkgf x'g] zfvfx?sf] nflu dfq a}+s tyf ljQLo ;+:yfx?n] of] ;'ljwf dfu ug{ ;Sg]5g\ .

-v_ a}+s tyf ljQLo ;+:yfsf] ;+rfns ;ldltn] shf{ lng];DaGwdf u/]sf] lg0f{osf] k|dfl0ft k|ltlnlk k]z ug{' kg{]5 .

-u_ a}+s tyf ljQLo ;+:yfsf] ;DalGwt zfvfsf] kl5Nnf] ljQLo l:yltsf] ljj/0f k]z ug{' kg{]5 .

@= o:tf] shf{sf] ;'/If0f lgDglnlvt s'g} klg jf ;a} hfoh]yf tyf ;'/If0fkqx? /xg] 5g\ .

-s_ g]kfn ;/sf/af6 hf/L ePsf C0fkqx? .

-v_ ;f] ;+:yfsf] o; a}+ssf] yfkfynLl:yt a}+lsË sfof{no jf cGo sfof{nox?df k|of]hg v'nfO{ jf gv'nfO{ vf]lnPsf] a}+s vftfdf /x]sf] df}Hbft /sd .

-u_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] shf{ ln+bf tof/ ul/Psf] shf{ td;'s -cg";"rL !$=#_.

#= shf{sf] e'QmfgL ;DaGwL Joj:yf

-s_ o:tf] shf{sf] ;fFjfsf] e'QmfgL ;f] shf{ k|jfx ePsf] ldltn] ^ dlxgfleq clgjfo{?kdf ug'{kg]{5 .

-v_ shf{ ;'ljwf e'QmfgL cjlw cl3 g} k"j{–e'QmfgL (Pre-payment) ;d]t ug{ ;lsg] 5 .

-u_ of] shf{ pkef]u u/]sf a}+s tyf ljQLo ;+:yfx?n] ;fFjf e'StfgL Dofb ;dfKt ePsf] lbg ;f] /sd e'StfgL gu/]df g]kfn /fi6« a}+sl:yt ;DalGwt ;+:yfsf] h'g;'s} vftf vr{ n]vL shf{ c;'npk/ ul/lng / ;f] sf] vr{ -Debit_ ug]{ clVtof/L g]kfn /fi6« a}+snfO{ x'g]5 . o;df kl5 s'g} ph'/L jf bfjL nfUg] 5}g .

-3_ lgwf{l/t ;doleq shf{ e'StfgL gu/]df e'QmfgL x'g afFsL /sddf ;DalGwt a}+s tyf ljQLo ;+:yfn] ;f] cjlwdf k|sflzt u/]sf] shf{ tyf ;fk6sf] clwstd Aofhb/ g} k]gfn Aofhb/ x'g]5 .

$= ljljw Joj:yf

g]kfn /fi6« a}+sn] k|bfg u/]sf] z"Go Aofhb/sf] shf{ ;'ljwfsf] ;DaGwdf ;do ;dodf cGo ljj/0f dfu]sf] v08df tf]lsPsf] Dofbleq C0fL a}+sn] pknAw u/fpg' kg]{5 .

cg';"rL !$=#

207

-z"Go Aofhb/sf] shf{ td;'ssf] gd"gf_ lnlvtd wgLsf gfd sf=lh= sf=d=g=kf= j8f g+= !! yfkfynLl:yt g]kfn /fi6« a}+s, a}lsË sfof{no cfu] ;f] /sd C0f lng] C0fLsf] gfd ====================================s]Gb|Lo sfof{no /x]sf]========================================= lnld6]8n] g]kfn /fi6« a}+saf6 z"Go Aofhb/df shf{ k|bfg ug{] ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf $( n] u/]sf] Joj:yf cGtu{t g]kfn /fi6« a}+s;Fu cfhsf ldltdf ?= ============ ==========-cIf/]kL ================================================ ============== dfq_ shf{ lnPsf] l7s ;fFrf] xf] . pQm shf{ lnPsf] /sdafkt C0fLn] cfˆgf] lgDg adf]lhdsf]] a}+sn] shf{sf] nflu o; a}+snfO{ n]lvlbPsf] td;'snfO{ shf{ ;'ljwfsf] nflu lwtf] ;'/If0fsf] ?kdf /flvlbPsf 5f}+ . tkl;n adf]lhdsf] lwtf] ljj/0f tyf zt{x? / o; ;DaGwdf g]kfn /fi6« a}+saf6 hf/L ljBdfg gLltut Joj:yf tyf g]kfn /fi6« a}+sn] ;do ;dodf tf]s]sf] zt{÷dfkb08 kfngf ug]{5f}+ . zt{x? kfngf gu/]df pQm lwtf] tyf C0fL a}+ssf] cGo rn–crn ;DklQ ;d]taf6 pQm /sd c;'n u/L lng' egL a}+ssf] ;~rfns ;ldltsf] lg0f{o÷;xdlt ;d]t /x]sf]n] g]kfn /fi6« a}+s, a}+lsË sfof{no, yfkfynL, sf7df8f}+df a;L of] td;'s n]vL wgL g]kfn /fi6« a}+sdf r9fof}+ .

tkl;n zt{x?M != a}+s tyf ljQLo ;+:yfx?sf] pkl:ylt Go"g /x]sf tf]lsPsf !& lhNnfdf :yfkgf x'g] zfvfx?sf] nflu dfq

a}+s tyf ljQLo ;+:yfx?n] of] ;'ljwf pkof]u u/L ;+rfng vr{ k|of]hgsf nflu vr{ ug{ kfOg] 5 . @= z"Go Aofhb/sf] shf{ ;'ljwf cGtu{tsf] shf{sf] ;fFjf e'QmfgL shf{ k|fKt ePsf] ldltn] ^ dlxgfleq

clgjfo{?kdf ug'{kg]{5 . shf{ ;'ljwf e'QmfgL cjlw cl3 g} k"j{–e'QmfgL -Pre-payment_ ;d]t ug{ ;lsg] 5 . of] shf{ pkef]u u/]sf a}+s tyf ljQLo ;+:yfx?n] ;fFjf e'StfgL Dofb ;dfKt ePsf] lbg ;f] /sd e'StfgL gu/]df g]kfn /fi6« a}+sl:yt ;DalGwt ;+:yfsf] h'g;'s} vftf vr{ n]vL shf{ c;'npk/ ul/lng / ;f] sf] vr{ (Debit_ ug]{ clVtof/L g]kfn /fi6« a}+snfO{ lbOPsf] 5 . o;df kl5 s'g} ph'/L jf bfjL ul/g] 5}g .

#= lgwf{l/t ;doleq shf{ e'Stfg gu/]df e'Qmfg x'g afFsL /sddf ;DalGwt a}+s tyf ljQLo ;+:yfn] ;f] cjlwdf k|sflzt u/]sf] shf{ tyf ;fk6sf] clwstd Aofhb/ g} k]gfn Aofhb/ x'g]5 . g]kfn /fi6« a}+sn] C0fL a}+s jf ljQLo ;+:yfsf] s'g} klg vftf vr{ -Debit_ u/L /sd c;'npk/ ug{ ;Sg]5 .

$= z"Go Aofhb/sf] of] shf{sf] ;'/If0fjfkt g]kfn ;/sf/af6 hf/L ePsf C0fkqx?, /÷jf ;f] ;+:yfsf] o; a}+ssf] yfkfynLl:yt a}+lsË sfof{no jf cGo sfof{nox?df k|of]hg v'nfO{ jf gv'nfO{ vf]lnPsf] a}+s vftfdf /x]sf] df}Hbft /sd tyf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] shf{ ln+bf tof/ ul/Psf] shf{ td;'s .

%= g]kfn /fi6« a}+sn] k|bfg u/]sf] z"Go Aofhb/sf] shf{ ;'ljwfsf] ;DaGwdf ;do ;dodf cGo ljj/0f dfu]sf] v08df tf]lsPsf] Dofbleq C0fL a}+sn] pknAw u/fpg' kg]{5 .

^= C0f k|of]u ;DaGwdf o;};fy ;+nUg gLltut zt{ tyf dfkb08x? kfngf ug]{ k|lta4tf JoQm ul/Psf] 5 . ;f] adf]lhd gu/]df g]kfn /fi6« a}+s P]g, a}+s tyf ljQLo ;+:yf ;DaGwL P]g / cGo k|rlnt sfg"g cg';f/ ;hfo ePdf d~h'/L 5 .

g]kfn /fi6« a}+ssf] tk{maf6 a}+s÷ljQLo ;+:yfsf] tk{maf6 k|d'v sfo{sf/L clws[t b:tvt M b:tvt M gfd M gfd M kb M kb M 5fk M 5fk M ljefu÷sfof{no M ljefu÷sfof{no M

Olt ;Dat\ @)==== ;fn ============ dlxgf =======ut] /f]h ======= z'ed\––––––––––––––––––––––––––––––––––––––––––––––

208



O=k|f=lgb]{zg g+= !%÷)&) ljifo M Aofhb/ ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] lgIf]kdf k|bfg ug]{ / shf{ tyf ;fk6df lng] Aofhb/ ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 . != Aofhb/ ;DjGwL Joj:yf -s_ Ohfhtkqk|fKt æsÆ ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] lgIf]kdf lbg] / shf{ tyf ;fk6df

lng] Aofhb/, To:tf] Aofhb/sf] k|sf/ tyf sfo{ljlw cfkm+}n] lgwf{/0f ug{ ;Sg] 5g\ . -v_ æsÆ ju{sf Ohfhtkqk|fKt ;+:yfsf] xsdf b]xfo adf]lhd ljz]if Joj:yf sfod ul/Psf] 5MM

æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] shf{ tyf ;fk6sf] Jofhb/ lgwf{/0f ubf{ æcfwf/ b/Æ -Base Rate_ ;Fu cfj4 u/L lgwf{/0f ug'{ kg]{5 . cfwf/ b/ ;DaGwdf b]xfosf yk Joj:yfx? sfod ul/Psf] 5 . -c_ cfwf/ b/ u0fgf ug]{ k|of]hgsf nflu cg';"rL !%=! adf]lhdsf] æcfwf/ b/ lgwf{/0f ;DaGwL

sfo{ljlw, @)^(Æ hf/L ul/Psf] 5 . -cf_ cfwf/ b/sf] u0fgf slDtdf klg k|To]s dlxgfdf u/L ;f]sf] ljj/0f cfkm\gf] j]j;fO6df /fVg' kg]{

5 . k|To]s qodf;sf] ljQLo ljj/0f / Jofhb/ ;DaGwL ljj/0f k|sfzg ubf{ clgjfo{ ?kdf cfwf/ b/ ;d]t k|sfzg ug'{kg]{ 5 .

-O_ o; Joj:yf adf]lhd k|sfzg ul/Psf] cfwf/ b/ u0fgf ;DaGwL ljj/0f lgb]{zg kmf=g+= !%=! adf]lhdsf] 9fFrfdf e/L ;DalGwt ;'kl/j]If0f ljefu / cg';Gwfg ljefudf k]z ug'{kg]{ 5 .

-O{_ Ohfhtkqk|fKt ;+:yfn] k|jfx u/]sf] shf{ gjLs/0f, k'g/tflnsLs/0f jf k'g/;+/rgf ubf{ ;d]t cfwf/ b/nfO{ cfwf/ dfgL Jofhb/ lgwf{/0f ug'{kg]{ 5 .

-p_ Ohfhtkqk|fKt ;+:yfn] shf{ tyf ;fk6sf] Jofhb/ of] Joj:yfsf] clwgdf /xL lgwf{/0f ug'{kg]{ 5 .

@= ;db/df Aofhb/ tf]Sg aGb]h Ohfhtkqk|fKt ;+:yfn] shf{ tyf ;fk6df ;db/ (Flat rate) df Aofhb/ tf]Sg kfOg] 5}g . #= Aofhb/ lg0f{o u/fP/ nfu" ug'{ kg]{

Ohfhtkqk|fKt ;+:yfn] lgIf]kdf lbg] / shf{ tyf ;fk6df lng] Aofhb/, Aofh u0fgf ljlw, xhf{gf nufpg] ljlw, ;]jf z'Ns / sldzg b/ Ohfhtkqk|fKt ;+:yfn] lg0f{o u/fO{ nfu" ug'{ kg]{5 . Ohfhtkqk|fKt ;+:yfn] lgIf]kdf k|bfg ug]{ k|sflzt Aofhb/df z"Go bzdnj kfFr k|ltzt laGb';Dd a9fpg ;Sg]5g\ eg] shf{sf] Aofhb/sf] xsdf k|sflzt Aofhb/eGbf a9L b/ sfod ug{ kfOg] 5}g . t/, -s_ cIfosf]if jf % jif{ eGbfa9L e'QmfgL cjlw ePsf]] lgIf]kdf a}+s tyf ljQLo ;+:yf /

u|fxsjLrsf] cfk;L ;xdltsf] cfwf/df Aofhb/ sfod ug{ ;lsg] 5 . -v_ af]nsaf]n -Bidding_ sf] cfwf/df ;+sng x'g] ;+:yfut lgIf]ksf] xsdf k|sflzt Aofhb/sf]

Joj:yf nfu" x'g] 5}g . $= Aofhb/ ;DjGwL ljj/0f k7fpg' kg]{ Ohfhtkqk|fKt ;+:yfn] x/]s qodf; ;dfKt ePsf] ldltn] ;ft lbgleq lgIf]k tyf shf{sf] Aofh b/ o;

a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefudf clgjfo{?kdf k7fpg' kg]{5 . ;fy}, Ohfhtkqk|fKt ;+:yfn] a'Fbf g+ # df plNnlvt Aofhb/ ;DjGwL ;Dk"0f{ Aoj:Yff Pj+ ljlwx? z'?df nfu" ubf{ / To;kl5 k|To]s k6s ;+zf]wg ubf{ ;f]sf] k"0f{ ljj/0f ;ft lbgleq pknJw u/fpg' kg]{5 .

%= Aofhb/ ;fj{hlgs ug'{ kg]{ Ohfhtkqk|fKt ;+:yfn] lgIf]kdf lbg] / shf{ tyf ;fk6df lng] Aofhb/ ;+zf]wg ubf{ tyf a'Fbf g+ $

jdf]lhdsf] ljj/0f q}dfl;s ?kdf /fli6«o :t/sf ;+:yfx?n] /fli6«o b}lgs klqsf dfkm{t\ / If]qLo :t/sf ;+:yfn] If]qLo÷lhNnf :t/sf klqsf dfkm{t ;fj{hlgs ug'{ kg]{5 . ;fy}, Ohfhtkqk|fKt ;+:yfn] rNtL tyf

209

jrt vftfdf sfod ug'{ kg]{ Go"gtd df}Hbftsf] /sd yk36 u/]sf] cj:yfdf ;d]t klqsf dfkm{t ;fj{hlgs ;"rgf k|sfzg u/L ;j{;fwf/0fnfO{ hfgsf/L u/fpg' kg]{5 .

^= ljkGg ju{ shf{sf] Jofh b/df ;x'lnot lbg] o; a}+saf6 hf/L O=k|f lgb]{zg g++ !& -ljkGg ju{df k|jfx ug'{kg]{ shf{ ;DaGwL Joj:Yff_ adf]lhd blnt,

d'Qm sd}of, jfbL, xlnof, åGå lkl8t, Psn dlxnf, ckfË tyf h]i7 gful/sx?nfO{ a}+s tyf ljQLo ;+:yfx?af6 k|jfx x'g] ljkGg ju{ shf{df lng] Aofh b/df Ps k|ltzt laGb'n] ;x'lnot lbg] Joj:yf ug'{kg]{5 .

&= Aofh cfDbfgL hgfpg] Joj:Yff

Ohfhtkqk|fKt ;+:yfn] k|bfg u/]sf] shf{ ;fk6df k|fKt x'g'kg]{ AofhnfO{ gub k|flKtsf] cfwf/df dfq cfDbfgL hgfpg' kg]{5 . kfs]sf] t/ gubdf c;'n x'g g;s]sf] AofhnfO{ h'g jif{df c;'n ePsf] xf] ;f]xL jif{df dfq cfDbfgL jfFwL ;f] sf] lx;fj ldnfg ug'{ kg]{5 . ;DalGwt cjlwe/df kfs]sf] AofhnfO{ ækfpg' kg]{ Aofh lx;fjÆ df vr{ n]vL æAofh d'NtjL lx;fjÆ df hDdf ug'{ kg]{5 .

*= Aofh k|bfg ug]{ ;DaGwdf a}+s tyf ljQLo ;+:yfaf6 k|jflxt shf{÷;fk6df q}dfl;s ?kdf Aofh c;'n ug]{ u/]sf] cj:yfdf

lgIf]kstf{sf] artvftfdf klg sDtLdf #÷# dlxgfdf Aofh k|bfg ug]{ u/L hDdf u/fO{ lbg' kg]{5 .

lgIf]kstf{nfO{ lbg] Aofh ;DalGwt a}+s tyf ljQLo ;+:yfsf] lgIf]k bfloTjdf Aofh k|bfg ug]{ gLlt adf]lhd ;fKtflxs, dfl;s, q}dfl;s jf cGo h'g cjlwsf] cfwf/df Aofh u0fgf ug]{ xf] ;f] cjlwsf] sDtLdf cf};t df}Hbft -Average Deposit Balance_ df k|bfg ug'{ kg]{5 .

l6Kk0fLM– cf};t lgIf]k df}Hbft eGgfn] b}lgs sf/f]jf/ ;dflKt kZrft sfod x'g cfPsf] b}lgs clGtd df}Hbft -Closing Balance_ sf] cf};t eGg] ;Demg' k5{ . -pbfx/0fsf] nflu Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] shf{ tyf ;fk6sf] aSof}tf /sddf Aofh u0fgf ug]{ ljlw h;/L cjnDag u/]sf 5g\ ;f]xL ljlw adf]lhdsf] Aofh u0fgf ug{'÷u/fpg' kg]{5 . _

(= Aofhb/ ;DaGwL Joa:yf kfngf gu/]df x'g] sf/jfxL Ohfhtkqk|fKt ;+:yfn] Aofhb/;DjGwL lgb]{zgsf] kfngf gu/]df g]kfn /fi6« a}+s P]g, @)%* adf]lhd

sf/jfxL ug{ ;lsg] 5 . !)= vf/]hL / arfp

-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M– PsLs[t lgb]{zg, @)^( sf] Aofhb/ ;DaGwL O=k|f lgb]{zg g+= !%÷)^( af6 hf/L ul/Psf] lgb]{zg tyf

;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? .


210

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

!= cfwf/ b/sf] cjwf/0ff g]kfn /fi6« a}+s P]g, @)%* n] lglb{i6 u/] adf]lhd d"No tyf jfXo If]q :yfloTj sfod ug]{ lhDd]jf/L g]kfn /fi6« a}+sdf /x]sf] 5 . ljZjJofkL tyf If]qLo:t/df a]nfa]nfdf b]lvPsf ljQLo ;+s6 tyf ltgLx?af6 cy{tGqdf k/]sf]] IfltnfO{ dWogh/ u/L ljQLo If]q :yfloTjnfO{ klg s]lGb|o a}+sx?n] Ps k|d'v p2]Zosf] ?kdf clËsf/ ug{ nfu]sf]] ;Gbe{df g]kfn /fi6« a}+sn] klg ljQLo If]q :yfloTjnfO{ Ps k|d'v p2]Zosf] ?kdf cufl8 a9fPsf] 5 . Aofhb/df x'g] ptf/r9fjn] nfut tyf k|ltkmnsf] dfWodaf6 ljQLo If]qsf] :yfloTjdf k|ToIf k|efj kg]{ x'G5 . shf{ nufgLsf] Aofhb/ lgwf{/0f k|s[of kf/bzL{ ePdf o;af6 a}+s tyf ljQLo ;+:yfx?sf] sfo{s'zntf / k|lt:kwL{ Ifdtfdf ;sf/fTds k|efj kg'{sf ;fy} df}lb|s k|;f/0f ;+oGq ;'b[9 eO{ df}lb|s gLltsf] k|efjsfl/tfdf klg ;'wf/ x'g] ck]Iff ug{ ;lsG5 . t;y{, a}+s tyf ljQLo ;+:yfx?sf] shf{sf] Aofhb/ lgwf{/0f k|lt:kwL{ / kf/bzL{ ug{ clek|]l/t ug]{ p2]Zon] cfly{s jif{ @)^(÷&) sf] df}lb|s gLltdf cfwf/ b/ nfu" ug]{ pNn]v ul/Psf] 5 . a}+s tyf ljQLo ;+:yfx?n] cfˆgf u|fxsx?nfO{ shf{ k|jfx ubf{ shf{sf] Aofhb/ lgwf{/0f ug'{ kb{5 . o:tf] Aofhb/ l:y/ jf kl/jt{gzLn b'a} x'g ;S5 . a}+s tyf ljQLo ;+:yfx?af6 k|jfx ul/g] shf{sf] Aofhb/ lgwf{/0fdf ljleGg tTjx? ;dfj]z ePsf x'G5g\ . a}+s tyf ljQLo ;+:yfx?af6 shf{ pkef]u ug]{ C0fLx?df ;dfg ?kn] nfu" x'g] tyf :ki6;Fu klxrfg ug{ ;lsg] shf{sf] Aofhb/ lgwf{/0fsf tTjx? ;dfj]z ul/Psf] b/ g} cfwf/ Aofhb/ xf] . t;y{, cfwf/ b/ shf{ k|jfxsf] jf:tljs Aofhb/ geO{ Aofhb/ lgwf{/0f ug]{ cfwf/ b/ dfq xf] . cfwf/ b/sf tTjx?df lgIf]k nfut jf sf]if nfut ;a}eGbf dxTjk"0f{ x'G5 . o;afx]s ;+:yf ;+rfngsf] nflu ug'{kg]{ ;+rfng vr{ jfktsf] nfut, z"Go k|ltkmndf clgjfo{ gub cg'kft sfod ubf{ k/]sf] nfut, lgIf]k nfut eGbf sd k|ltkmn k|fKtx'g] u/L a}wflgs t/ntf cg'kft sfod ubf{sf] nfut / ;+:yfsf nufgLstf{x?sf]] k"FhLut nufgLsf] nflu k|bfg ug'{kg]{ ;fdfGo k|ltkmn shf{sf] cfwf/ b/sf k|d'v tTjx? x'g\ . cfwf/ Aofhb/df shf{df lglxt hf]lvd lk|ldod ;dfj]z gul/g] x'gfn] a}+s tyf ljQLo ;+:yfx?n] ;f] b/ eGbf sd Aofhb/df shf{ k|jfx ubf{ ;+:yf :jod\sf] bL3{sfnLg cl:tTj (Sustainability) sf ;fy} ;du| ljQLo If]q :yfloTjdf ;d]t k|lts"n k|efj kg{ ;Sg] ePsf]n] cfwf/ b/ eGbf sd Aofhb/df shf{ k|jfx ug'{ ;fdfGotof pko'Qm dflgb}g . a}+s tyf ljQLo ;+:yfx?n] shf{sf] Aofhb/ lgwf{/0f ubf{ cfwf/ b/nfO{ ;Gbe{b/ -Reference Rate_sf] ?kdf lnO{ u|fxs÷If]q ljz]if hf]lvd tyf shf{sf] cjlw ljz]if lk|ldod ;dfj]z u/L To:tf] Aofhb/ lgwf{/0f ug]{ ul/G5 . Jofhb/ ptf/r9fj ePsf] ljz]if kl/l:yltdf cfwf/ b/sf] u0fgf lgoldt ?kdf ug{ ;s]df o;af6 d'b|f ahf/sf] j:t'l:ylt cg';f/ Jofhb/ lgwf{/0f ug{ ;d]t ;xh x'g hfg] b]lvG5 . @= cfwf/ b/ u0fgf ljlwM cfwf/ b/ u0fgf ubf{ lgDgfg';f/sf] ljlw ckgfpg' kg]{5M cfwf/ b/ = sf]if nfut k|ltzt + clgjfo{ df}Hbft nfut k|ltzt + j}wflgs t/ntf nfut k|ltzt +

;+rfng nfut k|ltzt + ;DklQdf k|ltkmn k|ltzt

@=! sf]ifsf] nfut (Cost of Fund) sf]ifsf] nfut b]xfo adf]lhd u0fgf ug'{ kg]{5M

sf]if nfut k|ltzt = :jb]zL lgIf]k / C0f tyf ;fk6Lsf] efl/t cf};t Jofhb/

@=@ clgjfo{ df}Hbft nfut

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

nufgL of]Uo sf]ifsf] cf};t /sd

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

211

@=# j}wflgs t/ntf nfut j}wflgs t/ntf nfut u0fgf b]xfo adf]lhd ug'{ kg]{5M v'b j}wflgs t/ntf /sd x -sf]if nfut k|ltzt – ;/sf/L ;'/If0fkqsf]

efl/t cf};t Jofhb/_ j}wflgs t/ntf nfut k|ltzt = ----------------------------- -----------------------------------------

nufgL of]Uo sf]ifsf] cf};t /sd v'b j}wflgs t/ntf /sd = j}wflgs t/ntfsf] cf};t /sd - clgjfo{ df}Hbftsf] cf};t /sd @=$ ;+rfng nfut ;+rfng nfut u0fgf ubf{ b]xfo adf]lhd ug'{ kg]{5M s''n ;+rfng vr{ * x *%** ;+rfng nfut k|ltzt = -----------------------------------

nufgL of]Uo sf]ifsf] cf};t /sd @=% ;DklQdf k|ltkmn ;DklQdf k|ltkmn jfkt )=&% k|ltzt ljGb' tf]lsPsf] 5 . #= cfwf/ b/ u0fgf ;DaGwdf yk Joj:yfM #=! cfwf/ b/ u0fgf ubf{ kl5Nnf] cjlwsf] ljQLo ljj/0f tyf tYofÍnfO{ cfwf/ lnO{ u0fgf ug'{kg]{ 5 . dfl;s

tYof+s pknJw gx'g] jflif{s k|s[ltsf vr{nfO{ ;dfg'kflts ?kdf ?kfGt/0f u/L u0fgf ug'{ kg]{ 5 . #=@ j}wflgs t/ntfsf] cf};t /sd / clgjfo{ df}Hbftsf] cf};t /sd u0fgf ubf{ o; a}+saf6 hf/L lgb]{zg

adf]lhd sfod ug'{kg]{ Go"gtd /sdnfO{ lng' kg]{5 . #=# s'n ;+rfng vr{df o; a}+sn] tf]s]sf] ljQLo ljj/0fsf] gfkmf gf]S;fg vftf adf]lhdsf] sd{rf/L vr{ /

cGo ;+rfng vr{nfO{ lng' kg]{5 . gf]6M * kl5Nnf] cjlwsf] cfwf/df jflif{sLs/0f ul/Psf] . **;+rfng vr{ cGtu{t !% k|ltzt /sd u}x|sf]if ;+rfng vr{ cg'dfg ul/Psf] / ;f]sf] k"lt{ u}x|sf]if cfDbfgLaf6 g} x'g ;Sg] .

212

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

cfwf/ Aofhb/ ;DaGwL ljj/0f -dfl;s_ -cf= j= @) , =========dlxgfsf] ljj/0f_

-!_ cfwf/ Aofhb/ qm=;+= ljj/0f k|ltzt s}lkmot

-s_ sf]if nfut -v_ clgjfo{ df}Hbft nfut -u_ j}wflgs t/ntf nfut -3_ ;+rfng nfut -ª_ ;DklQdf k|ltkmn )=&% -5_ cfwf/ Aofhb/ -s b]lv ª ;Ddsf] of]u_

-@_ cfwf/ Aofhb/ ;DaGwL yk ljj/0f

ut] -s_ :jb]zL lgIf]k

-v_ :jb]zL C0f tyf ;fk6

-u_ Go"gtd sfod ug'{kg]{ clgjfo{

df}~bft

-3_ ;/sf/L ;'/If0fkqdf u/]sf] nufgL

-ª_ s'n ;DklQ

! @ # $ % ^ & * ( !) !! !@ !# !$ !% !^ !& !* !( @) @! @@ @# @$ @% @^ @& @* @* @( #) #! #@ s'n cf};t yk ljj/0fx? -r_ Go"gtd sfod ug'{kg]{ cf};t j}wflgs t/ntf /sd

213

-5_ nufgL of]Uo sf]ifsf] cf};t /sd --s_ ± -v_ – -r__

-h_ v'b j}wflgs t/ntf /sdsf] cf};t --r_ – -u__

-em_ s'n Jofh vr{ --c_ ± -cf__

-c_ :jb]zL lgIf]kdf ePsf] Jofh vr{

-cf_ :jb]zL C0f tyf ;fk6df ePsf] Jofh vr{

-`_ ;/sf/L ;'/If0fkqdf u/]sf] nufgLdf k|fKt s'n Aofh /sd

-6_ gfkmf gf]S;fg lx;fa adf]lhdsf] s'n ;+rfng vr{ --c_ ± -cf__

-c_ sd{rf/L vr{

-cf_ cGo ;+rfng vr{

-7_ cfwf/ Aofhb/ u0fgf k|of]hgsf] nflu s'n ;+rfng vr{ --c_ ± -cf__

-c_ sd{rf/L vr{

-cf_ cGo ;+rfng vr{

-8_ gfkmf gf]S;fg lx;fa adf]lhd kl5Nnf] dlxgfsf] v'b gfkmf÷-gf]S;fg_

-9_ ;DklQdf k|ltkmn k|ltzt --8_*!@*!))÷-ª__

gf]6M

-!_ o; k|of]hgsf] nflu kl5Nnf] dlxgfsf] dfq cfDbfgL / vr{sf] -vr{sf] xsdf jflif{sLs/0f jf cg'dfg ug'{ kg]{ eP ;f]xL adf]lhdsf] kl5Nnf] dlxgfsf] vr{_ /sdnfO{ o;} kmf/dsf] a'Fbf g+= -@_ cGtu{tsf] yk ljj/0fdf pNn]v u/L ;f]xL adf]lhd cfwf/ Jofhb/ u0fgf ug'{kg]{ 5 .

ldlt b:tvt

214


a}+s tyf ljQLo ;+:yf lgodg ljefu O=k|f=lgb]{zg g+= !^÷)&)

ljifo M ljQLo ;|f]t ;+sng ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] ;+sng ug{]{ ljQLo ;|f]t ;DjGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 . != ljQLo >f]t ;+sng ;Ldf

-!_ æsÆ ju{sf Ohfhtkqk|fKt ;+:yfnfO{ ljQLo >f]t ;+sng ;DaGwL s'g} ;Ldf nfUg] 5}g . t/, ;fk6Lsf] xsdf cfkm\gf] s'n lgIf]k bfloTjsf] a9Ldf Ps ltxfO;Dd kl/rfng ug{ ;Sg]5 .

-@_ ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] cfkm\gf] k|fylds k"FhLsf] a9Ldf lj; u'0ff;Dd ljQLo ;|f]t -Aofh jf ljgf Aofhdf :jLsf/ ul/g] s'g} klg k|sf/sf] lgIf]k, ;fk6L / ljleGg lsl;dsf C0f pks/0fx?_ ;+sng ug{ ;Sg]5 . t/, ;fk6Lsf] xsdf cfkm\gf] s'n lgIf]k bfloTjsf] a9Ldf Ps ltxfO;Dd kl/rfng ug{ ;Sg]5 .

-#_ æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] cfkm\gf] k|fylds k"FhLsf] a9Ldf kGw| u'0ff;Dd ljQLo ;|f]t -Aofh jf ljgf Aofhdf :jLsf/ ul/g] s'g} klg k|sf/sf] lgIf]k, ;fk6L / ljleGg lsl;dsf C0f pks/0fx?_ ;+sng ug{ ;Sg]5 . t/, ;fk6Lsf] xsdf cfkm\gf] s'n lgIf]k bfloTjsf] a9Ldf Ps ltxfO;Dd kl/rfng ug{ ;Sg]5 .

-$_ ljQLo ;|f]t ;+sng ;Ldf cg'udg ug]{ k|of]hgsf nflu l7s cl3Nnf] qodf;df sfod /x]sf] k|fylds k"FhLnfO{ cfwf/ dflgg]5 .

@= ;+:yfut lgIf]k ;+sng ;Ldf Ohfhtkqk|fKt ;+:yfn] s'g} Pp6f kmd{, sDkgL jf ;+ul7t ;+:yfaf6 cfkm\gf] s'n lgIf]ksf] a9Ldf aL;

k|ltzt;Ddsf] ;Ldfdf gj9\g] u/L ;+:yfut lgIf]k kl/rfng ug{ kfpg] 5 . # lgIf]k ;+sng tyf e'QmfgL ;DjGwL lgod tyf k|s[of agfO{ nfu" ug'{ kg]{

-!_ Ohfhtkqk|fKt ;+:yfn] :jLsf/ ug]{ lgIf]ksf] cjlw, k|sf/ cflb ;Dk"0f{ lgod tyf sfo{ljlwsf jf/]df Ohfhtkqk|fKt ;+:yf cfkm}n] lgod agfO{ nfu" ug{' kg]{5 / To:tf] lgod tyf sfo{ljlw o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .

-@_ Ohfhtkqk|fKt ;+:yfn] bz jif{b]lv rNtL gePsf tyf xs bfjL gk/]sf lgIf]k vftfx?sf] ljj/0f k|To]s cfly{s jif{sf] klxnf] dlxgfleq o; a}+sdf k7fpg' kg]{5 .

-#_ Ohfhtkqk|fKt ;+:yfn] nfef+z 3f]if0ff u/]sf] ldltn] kfFr jif{;Dd klg ;DalGwt z]o/wgL jf lghsf] xsjfnf ;f] nfef+z lng gcfPdf k|To]s cfly{s jif{ ;dfKt ePsf] Ps dlxgfleq z]o/wgLsf] gfd gfd];L ;lxtsf] ljj/0f /fli6«o:t/sf] kqklqsfdf sDtLdf Psk6s k|sfzg ug'{ kg]{ 5 . o:tf] ;"rgf k|sfzgkl5 klg nfef+zsf] e'QmfgL lng gcfPdf ;DalGwt ;+:yfdf æbfjL gePsf] nfef+z vftfÆ vf]nL /sdfGt/ ug'{ kg]{ 5 . o;/L /sdfGt/ ePsf] nfef+z /sdsf] ljj/0f clen]v u/L k|sfzg ubf{ Psd'i6 ?kdf k|sfzg ug{ ;lsg]5 . ;fy} k|sflzt ljj/0fsf] Ps k|lt o; a}+sdf k]z ug'{ kg]{ 5 .

-$_ Ohfhtkqk|fKt ;+:yfn] pka'Fbf -!_ jf -@_ adf]lhd rNtL gePsf jf bfjL gk/]sf lgIf]kx?sf] ljj/0f cfly{s jif{ ;dfKt ePsf] Ps dlxgfleq /fli6«o:t/sf] kqklqsfdf sDtLdf Psk6s lgIf]kstf{sf] gfd gfd];L ;lxt k|sfzg ug'{ kg]{5 .

-%_ Ohfhtkqk|fKt ;+:yfn]] k|fs[lts JolQm jf gfkmf sdfpg] p2]Zo g/fvL :yfkgf ePsf ;+3÷ ;+:yfx? -x'nfs art a}+s ;d]t_ sf] xsdf dfq art vftf vf]Ng ;Sg]5 . k|fs[lts JolQm÷gfkmf sdfpg] p2]Zo g/fvL :yflkt ;+:yfx? afx]s cGo ;+:yf÷lgsfojf6 art vftf vf]n]sf] cj:yfdf cljnDj aGb ug'{ kg]{5 . ;fy}, :jLsfo{ a}+lsË dfGotf cg'?k ;DalGwt ;+:yfn] r]sa's hf/L ug]{ vftf tyf hf/L gug]{ vftf 5'§ofO{ ;f]xL cfwf/df r]sa's hf/L ug]{ Joj:yf ug'{ kg]{5 .

t/, pQm Joj:yfn] k|fs[lts JolQm afx]ssf cGo ;+3, ;+:yf, sDkgL nufotsf ck|fs[lts JolQmn] Aofh cfh{g x'g] u/L art vftf afx]ssf cGo vftf vf]Ng afwf k'¥ofpg] 5}g .

215

$ ;fk6L lng ;Sg] -!_ Ohfhtkqk|fKt ;+:yfn] a'Fbf g+= ! df plNnlvt ;Ldfleq /xL Ohfhtkqk|fKt ;+:yf, JolQm, kmd{,

sDkgL tyf ;+ul7t ;+:yf;+u ;fk6L lng ;Sg] 5 . -@_ pka'Fbf -!_ df h'g;'s} s'/f n]lvPsf] ePtf klg ljb]zL ;/sf/ jf cGt//fli6«o ;+3÷;+:yfaf6 s'g}

cfly{s ;xfotf jf C0f lng'k/]df Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] :jLs[lt lng' kg]{5 . ljb]zL d'b|fdf cfly{s bfloTj gkg]{ u/L ljb]zL ;+:yf jf lghsf] g]kfn /fHodf :yflkt ;+:yf jf kl/of]hgfaf6 o; a}+saf6 k"j{ :jLs[lt lnO{ Ohfhtkqk|fKt ;+:yfn] :jb]zL d'b|fdf C0f tyf cg'bfg lng ;Sg]5g\ .

%= l8a]~r/ tyf cGo C0f pks/0fx? hf/L ug{] ;DaGwL Joj:yf b]xfodf plNnlvt zt{x? k"/f u/]sf] Ohfhtkqk|fKt ;+:yfn] a'Fbf g+= ! sf] clwgdf /xL a9Ldf cfkm\gf]

k|fylds k"FhLsf] krf; k|ltzt;Ddsf] l8a]~r/÷cGo C0f pks/0f hf/L ug{ :jLs[ltsf] nflu o; a}+sdf lgj]bg k]z ug'{ kg]{5 . To:tf] lgj]bg dfly cfjZos 5fgjLg u/L pko'Qm 7fg]df o; a}+sn] l8a]~r/ tyf cGo C0f pks/0f hf/L ug{] :jLs[lt lbg ;Sg]5 M– -!_ ljQLo sf/f]af/ k|f/De u/]sf] kfFr jif{ k"/f ePsf], -@_ ;j{;fwf/0fdf ljqmL ljt/0f ug'{ kg]{ z]o/ ljqmL ljt/0f u/L lwtf]kq ljlgdo ahf/df ;"rLs[t

eO;s]sf], -#_ ;+lrt gf]S;fgL afFsL g/x]sf] . t/, l8a]~r/ tyf cGo C0f pks/0f hf/L ug{ :jLs[lt lng] Ohfhtkqk|fKt ;+:yfx?n] Discount

Factor cGt/ut /fVg' kg]{ Capital Redemption Reserve clgjfo{ ?kdf /fVg' kg]{5 . ^= lgIf]k sf/f]jf/ ;DaGwdf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cGo k|rlnt sfg'g jdf]lhd lgIf]k kl/rfng tyf shf{sf]

sf/f]jf/ ul//x]sf ljQLo ;+:yfx?df lgIf]k /fVg tyf shf{sf] sf/f]jf/ ug{ kfOg] 5}g . &= Ohfhtkqk|fKt;+:yfn] Ps csf{df lgIf]k vftf vf]Ng] ;DaGwdf

-s_ Ohfhtkqk|fKt ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt cGo s'g} klg a}+s tyf ljQLo ;+:yf jf s'g} klg k|sf/sf] lgIf]k ;DaGwL sf/f]jf/ ug]{ ;+:yfdf Aofh k|fKt x'g] u/L s'g} klg k|sf/sf] :jb]zL lgIf]k vftf vf]Ng kfOg] 5}g .

-v_ t/, of] Joj:yfn] b]xfo adf]lhdsf /sdx? Aofh cfh{g x'g] u/L /fVg /f]s nufPsf] dflgg] 5}g . sd{rf/L cjsfz sf]if jfktsf] /sd, z'? ;fj{hlgs lgisf;g, k'gM ;fj{hlgs lgisf;g / xsk|b z]o/ lgisf;gaf6 ;+sng ePsf]

/sd hDdf u/L Aofh cfh{g x'g] c:yfoL k|s[ltsf lgIf]k vftf, ljb]zL d'b|fsf] vftf,

-u_ pko'{Qm a'Fbf g+= -v_ afx]ssf Aofh cfh{g x'g] u/L o; k"j{ vf]lnPsf d'2tL lgIf]k vftfx?sf xsdf ;f] sf] e'QmfgL cjlw -Maturity Period_ ;dfKt eP kZrft gjLs/0f ug{ kfOg] 5}g .

-3_ o; a'Fbfsf] v08 -s_ df h'g;'s} s'/f n]lvPsf] ePtf klg Ohfhtkqk|fKt ævÆ / æuÆ ju{sf ljQLo ;+:yfx?sf] xsdf æsÆ ju{sf jfl0fHo a}+sx?df Aofh k|fKt x'g] u/L dfu]sf] avt lkmtf{ kfpg] vftf vf]nL @)&! cfiff9 d;fGt;Dd /sd /fVg ;Sg] u/L 5'6 k|bfg ul/Psf] 5 . o;} u/L Ohfhtkqk|fKt ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] ;f]xL ju{sf ljQLo ;+:yfdf To:tf] vftf vf]ln /fVg kfpg] cjlw @)&) kf}if d;fGt;Dd dfq sfod ul/Psf] 5 .

*= ;LdfeGbf a9L ljQLo >f]t ;+sng u/]df ;Ldfleq Nofpg] ;dofjlw

…vÚ / …uÚ ju{sf Ohfhtkqk|fKt ;+:yfx?n] o; a}+ssf] lgb]{zgn] tf]s]sf] ljQLo ;|f]t ;+sng ;DaGwL Joj:yfsf] ;Ldf eGbf a9L x'g] u/L ;fk6L (Borrowings) lng] tyf kl/rfng u/] ePsf] ca:yfdf b]xfo cg';f/sf] Joj:yf sfod x'g] 5 M– -!_ ljQLo >f]t ;+sng ;DaGwL o; a}+ssf] lgb]{zgdf tf]lsPsf] ;LdfeGbf a9L ljQLo ;|f]t ;+sng

u/]sf] kfOPdf To;/L ;LdfeGbf a9L ;+sng ul/Psf] ljQLo ;|f]tdf To:tf] ;Ldfdf gcfP;Ddsf] cjlwsf] nfuL b}lgs ?kdf k|rlnt a}+sb/n] x'g cfpg] /sd xhf{gf :j?k ;DalGwt ;+:yfnfO{ nufpg ;lsg] 5 . ;fy}, To:tf] ;DalGwt ;+:yfsf] sfo{sf/L k|d'vnfO{ ;d]t ?= Ps nfv;Dd hl/jfgf nufpg ;lsg] 5 / o:tf] /sd sfo{sf/L k|d'vaf6 JolQmut ?kdf c;'npk/ ul/g] 5 .

-@_ o; k|of]hgsf] nflu n]vfk/LIf0f ePsf] ;a}eGbf kl5Nnf] ljQLo ljj/0faf6 sfod x'g cfpg] k|fylds k"FhLnfO{ cfwf/ lnO{ u0fgf ul/g] 5 .

216

-#_ ;fk6L ;DaGwL b}lgs ljj/0f xfn o; a}+s ;dIf k]z x'Fb} cfPsf] clgjfo{ df}Hbft ;DaGwL ;fKtflxs ljj/0f -lgb]{zg kmf=g+= !#=!_ df Pp6f 5'§} ;fk6L zLif{s sfod u/L ;fk6L lnOPsf] s'n /sd v'nfpg' kg]{5 .

(= ;fj{hlgs z]o/ lgisfzg ;DaGwdf

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] ;+rfngdf cfPsf] ldltn] tLg jif{leq ;j{;fwf/0fsf] nflu 5'6\ofOPsf] z]o/ laqmL ljt/0f u/L ;Sg' kg]{5 . ;fy}, k|rlnt lwtf]kq ;DaGwL sfg'gsf] clwgdf /xL ;fj{hlgs ?kdf k'gM z]o/ lgisfzg (Further Public Issue) ug{ ;Sg]5g\ .

!)= z]o/ lgIf]k of]hgf ;+rfng ug{ ;Sg]

Ohfhtkqk|fKt;+:yf n] b]xfo adf]lhdsf zt{ cGtu{t /xL z]o/ lgIf]k (Share Deposit_ of]hgfx? ;+rfng ug{ ;Sg]] 5g\ M– -s_ z]o/ lgIf]k of]hgf cGtu{t jrt ug]{ artstf{x¿n] pQm sDkgLsf] z]o/ vl/b ug{ -;+:yfks

;d"x_ rfx]sf] cj:yfdf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# tyf o; a}+saf6 hf/L ePsf] PsLs[t lgb]{zg tyf Ohfhtkq k|bfg ul/g] gLltdf pNn]v ePsf k|fjwfgx¿ cg';f/ ;+:yfks x'g tf]lsPsf] of]Uotfx¿ k"/f u/]sf] x'g' kg]{ .

-v_ z]o/ lgIf]k of]hgf cGtu{t hDdf ePsf] lgIf]knfO{ ;fwf/0f z]o/df -;+:yfks ;d"x_ kl/jt{g ug{ rfxg] lgIf]kstf{x¿n] lwtf]kq sf/f]jf/ ;DaGwL k|rlnt P]gdf pNn]v ePsf Joj:yf Pj+ k|lqmofx¿ kfngf ug'{ kg]{ / o;/L jrtstf{x¿nfO{ ;+:yfks ;d"xsf] z]o/ k|bfg ug]{ ;dodf a}+s tyf ljQLo ;+:yfn] g]kfn lwtf]kq af]8{af6 ;d]t clgjfo{ ?kdf :jLs[lt lnP/ dfq OR5's artstf{x?nfO{ ;+:yfks z]o/ lbg' kg]{ .

-u_ pQm of]hgf cGtu{t ;xefuL eO{ ;+:yfks z]o/ vl/b ug{ rfxg] artstf{x¿nfO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^#, o; a}+sn] hf/L u/]sf gLltut Joj:yfx¿ tyf cGo k|rlnt P]g, sfg'gsf] clwgdf /xL k|rlnt lwtf]kq ;DaGwL P]g, lgod, lgb]{lzsfsf] kfngf u/L cfjZos k|lqmof k"/f u/]/ dfq ;+:yfks ;d"xsf] z]o/ vl/b ug{ ;Sg] eGg] Joxf]/f ;fj{hlgs hfgsf/Lsf nflu k|sflzt x'g] ;fdu|L ;DalGwt sDkgLsf] cfGtl/s gLlt÷lgoddf ;d]t :ki6;Fu pNn]v x'g' kg]{ .

!!= ;xfos cfjlws C0fkq tyf e'QmfgL of]Uo ckl/jt{gLo cu|flwsf/ z]o/ hf/L ug{ ;Sg] a}+s tyf ljQLo ;+:yfn] ;'/If0f g/flvPsf] ;xfos cfjlws C0fkq (Subordinated Term Debt) / e'QmfgL

of]Uo ckl/jt{gLo cu|flwsf/ z]o/ (Redeemable Non-Convertible Preference Share) hf/L ubf{ o; ;DaGwL cGo Joj:yfsf cltl/Qm lgDg zt{x?sf] cwLgdf /xL ug{' kg]{]5 M–

-!_ C0fkq s'g} klg ;'/If0f g/fvL lgisfzg ug{' kg{],

-@_ C0fkqsf] cjlw tf]s]sf] x'g' kg]{,

-#_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ z]o/df k|bfg ul/g] Aofh÷nfef+; e'QmfgL ug]{ cjlw, jflif{s Aofhb/ k|ltztdf tf]Sg' kg{], Aofhb/ kl/jt{g ug{ gkfOg] / cflh{t Aofh /sddf cfos/ P]g cg';f/ cfos/ nfUg]÷nufpg] Joj:yf ug{' kg{],

-$_ a}+s lj36g ePsf] cj:yfdf C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ z]o/sf] e'QmfgL lgIf]kstf{eGbf kl5 dfq x'g],

-%_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ z]o/ hf/L ePsf] ldltn] ^ dlxgf leqdf g]kfn lwtf]kq ljlgdo ahf/df ;"rLs[t ug{'' kg{],

-^_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ z]o/ lgisfzg ug'{ cl3 tof/ ul/g] ljj/0fkq o; a}+ssf] ;xdlt lnP/ dfq k|sflzt ug{' kg{],

-&_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ z]o/sf] /sd e'QmfgL ug{ l;h{gf ul/g] k'FhL lkmtf{ hu]8f sf]if (Capital Redemption Reserve) sf] Joj:yf ug{ lgDgfg';f/ sf]if l;h{gf u/]sf] x'g' kg]{ .

-s_ lg:sfzg ul/Psf] cfly{s jif{ / e'QmfgL x'g] cfly{s jif{ To:tf] e'QmfgL sf]if (Redemption Reserve) df s'g} /sd ljlgof]hg gu/] klg x'g],

-v_ e'QmfgL cjlw afFsL /x];Dd To;kl5sf k|To]s jif{ aflif{s d'gfkmfaf6 sDtLdf ;dfg'kflts cfwf/df (Proportionate Basis) /sd 5'6\ofpg' kg]{,

217

-u_ v08 -v_ adf]lhd ;dfg'kflts cfwf/df 5'6\ofpg' kg]{ /sd eGbf a9L /sd 5'6\ofpg] ePdf s'g cfly{s jif{df slt /sd 5'6\ofpg] xf] :ki6 pNn]v ug{' kg{] .

-*_ Private Placement sf] cfwf/df laqmL ul/g] C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ z]o/sf] ;DaGwdf s'g} ;+3÷;+:yf;+u clu|d s'g} ;Demf}tf ePsf] eP ;f] ;Demf}tfsf] k|ltlnlk k]z ug{' kg{],

-(_ olb s'g} kIfn] ;f] kIfnfO{ 5'6\ofOPsf] C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ z]o/ vl/b gu/]df ;f] csf{] kIfnfO{ ljqmL ug{] Joj:yf ug'{ kg]{,

-!)_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ z]o/df cflh{t Aofh nufgLstf{x?nfO{ slxn] e'QmfgL ug]{ eGg] ljifodf ljj/0fkqsf] æAofh÷nfef+z e'QmfgL ug]{ ;do (Interest/Preferred Dividend Payment Timing)Æ zLif{s cGtu{t :ki6 pNn]v ug'{ kg]{,

-!!_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ z]o/df cfj]bg ug{] k|To]s cfj]bsnfO{ lghn] cfj]bg u/]sf] /sddf cfj]bg u/]sf] ldltb]lv afF8kmfF8 x'g] lbg;Ddsf] cjlwsf nflu k|rlnt ahf/sf] b/n] vl08t cjlwsf] Aofh (Broken Period Interest) k|bfg ug'{ kg]{ / ;f] ljifodf ljj/0fkqdf :ki6 pNn]v ug'{ kg]{,

-!@_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ z]o/ e'QmfgL u/]kl5 æe'QmfgL sf]if (Redemption Reserve)Æ df s'g} /sd afFsL /xg uPdf To:tf] /sdnfO{ ljz]if hu]8f (Special Reserve) lx;fjdf ;fg'{ kg]{ .

!@= aLdf of]hgf ;DaGwdf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] lgIf]k :jLsf/ ubf{sf] avtdf g} vftfx? jLdf x'g] Joj:yf ug]{

ePdf jLldt vftfsf Ps} k|s[ltsf lgIf]kstf{x?sf aLrdf s'g} lje]b gx'g] tyf lgIf]kstf{nfO{ yk Jooef/ gkg]{ u/L o:tf] of]hgf ;+rfng ug{ ;Sg] 5g\ . jLdfn]v -Insurance Policy_ df pNn]v ul/g] ;]jf, zt{ / ;'ljwfx?sf] ;DaGwdf jLldt lgIf]kstf{nfO{ lgIf]k :jLsf/ ubf{ s} avtdf :ki6 hfgsf/L u/fpg' kg]{5 .

!#= lgIf]k ;+sng sfo{nfO{ cfsif{s agfpg pkxf/ ;DaGwL sfo{qmd ;~rfng ug{ gkfO{g] ;DaGwdf a}+s tyf ljQLo ;+:yfx?n] lr6\7fdf cfwfl/t s'g} klg k|sf/sf] lgIf]k pkxf/ sfo{qmd ;~rfng ug{ kfOg]

5}g . t/, ;DalGwt a}+s÷ljQLo ;+:yfn] tf]s]sf lglZrt dfkb08x? cGtu{t kg]{ ;Dk"0f{ lgIf]kstf{x?sf aLrdf s'g} lje]b gu/L To:tf ;a} lgIf]kstf{x?n] lgIf]k /sdsf] cfwf/df ;dfg?kdf pkxf/ k|fKt ug]{ u/L lgIf]k pkxf/ sfo{qmd ;~rfng ug{ eg] o; Joj:yfn] s'g} afwf k'¥ofPsf] dflgg] 5}g .

!$= ;]jf z'Ns ;DaGwdf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] lgIf]k vftf ;+rfng u/] jfkt u|fxsaf6 s'g} lsl;dsf] ;]jf z'Ns lng kfOg] 5}g .

!%= lgIf]k ;'/If0f u/fpg] ;DaGwdf

o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cfkm\gf] ;+:yfdf k|fs[lts JolQmsf gfddf art tyf d'2lt vftfdf /x]sf] ? @ nfv;Ddsf] lgIf]k ……lgIf]k tyf shf{ ;'/If0f lgudÆ ;Fu ;'/If0f ug]{÷u/fpg] Joj:yf ug'{ kg]{ / ;f] /sdnfO{ j[l4 u/L qmdzM ? % nfv;Ddsf] lgIf]k ……lgIf]k tyf shf{ ;'/If0f lgudÆ ;Fu ;'/If0f u/fpg] cfjZos Joj:yf ldnfpg' kg]{5 .

;fy}, Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cfkm\gf] ;+:yfdf /x]sf] @ nfv ?k}ofF;Ddsf] JolQmut art tyf d'2tL lgIf]ksf] /sd / To:tf lgIf]kstf{sf] ;+VofTds ljj/0f q}dfl;s ?kdf qodf; ;dfKt ePsf] Ps dlxgf leq lgIf]k tyf shf{ ;'/If0f lgudnfO{ pknAw u/fpg' kg]{5 .

!^= ljb]zL nufgLaf6 cflh{t nfef+z /sdsf] lgIf]k vftf vf]Ng] ;DaGwdf

ljb]zL nufgLstf{n] g]kfnleq nufgL u/L cfh{g u/]sf nfef+z /sd ;DalGwt b]zsf] ;/sf/L lgsfo jf s]Gb|Lo a}+ssf] ;xdtLdf a}+s tyf ljQLo ;+:yfdf d'2tL vftf vf]nL hDdf ug{ ;Sg] / ;f] lgIf]k tyf lgIf]kaf6 cflh{t Aofhsf] l/Kof6«Lo;g b]xfosf] zt{df ljb]zL ljlgdo Joj:Yffkg ljefuaf6 :jLs[lt lnP/ dfq ug{ kfpg] Joj:yf sfod ul/Psf] 5 M–

zt{x?M -!_ ljlgdo b/, Jofhb/, nufotsf s'g} klg hf]lvd ;DalGwt nufgLstf{n] g} axg ug'{ kg]{ .

218

-@_ o:tf] d'2tL lgIf]ksf] cjlw slDtdf ! jif{sf] x'g' kg]{ / To:tf] lgIf]ksf] lwtf]df s'g} lsl;dsf] shf{ lng gkfpg] .

-#_ o:tf] lgIf]k vftf vf]Ng' cl3 o; a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefusf] k"j{ :jLs[lt lng'kg]{ . -$_ o:tf] lgIf]k tyf Jofhsf] cw{jflif{s ljj/0f o; a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefudf k]z

ug'{kg]{ .

!&= a}+s tyf ljQLo ;+:yfx?af6 Good for Payment gul/Psf r]sx? ;d]t e'QmfgL of]Uo Good Instrument x'Fbfx'Fb} klg wf/s -Holder_ n] yk lglZrttf -Assurance_ ug{ rfx]sf] v08df Good for Payment ug]{ k|of]hgsf] nflu b]xfosf] Joj:yf sfod ul/Psf] 5M

!= r]s Good for Payment ug]{ a}+s tyf ljQLo ;+:yfn] ;f] r]s a/fa/sf] /sd ;DalGwt vftfdf System af6 g} Ear-mark x'g] u/L System printed k|df0f r]sdf jf r]s;+u pknJw u/fpg] Joj:yf u/L ;f]sf] clen]v /fVg' kg]{ .

@= Good for Payment ul/g] r]ssf] ldlt Good for Payment u/]sf] ldlt eGbf kl5sf] -Post dated_ x'g gx'g] .

#= Good for Payment r]s hf/L ug]{ ;DaGwL cffGtl/s lgoGq0f tyf ;Gt'ngsf] Joj:yf u/L o:tf] r]s hf/L ePsf] ljj/0f k|d'v ;+rfng clws[tnfO{ pknJw ug]{ u/fpg] Joj:yf ldnfpg' kg]{ .

$= Good for Payment r]s lwtf] /fvL shf{ lng÷lbg gkfOg] .

%= Good for Payment r]s hf/L ubf{ hf/L ug]{ sfof{nosf slDtdf b'O{ hgf kbflwsf/Ln] cfkm\gf] sf]8 g+= ;lxt gfd, kb / ldlt v'nfO{ b:tvt u/L ;+:yfsf] 5fk ;d]t nufpg' kg]{ .

t/ g]kfn ;/sf/n] e'QmfgL kfpg] u/L k|rlnt gLltut Joj:yfsf] clwgdf /x]/ Good for Payment r]s hf/L ug{ dfly plNnlvt Joj:yfn] jfwf k'¥ofPsf] dflgg] 5}g .

!*= vf/]hL / arfp -!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M– PsLs[t lgb]{zg, @)^( sf] ljQLo >f]t ;+sng ;DaGwL Joj:yf O=k|f= lgb]{zg g+= !^÷)^( af6

hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? .


219



O=k|f=lgb]{zg g+= !&÷)&)

ljifo : ljkGg ju{df k|jfx ug'{ kg]{ shf{ ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] ljkGg ju{df k|jfx ug'{ kg]{ shf{x?sf] ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

1. Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a+}s tyf ljQLo ;+:yfx?n] cfkm\gf] s'n shf{ ;fk6 -laN; vl/b tyf l8:sfp06 ;d]t_ sf] qmdzM Go"gtd $=) k|ltzt, #=% k|ltzt / #=) k|ltzt ljkGg ju{df shf{ k|jfx ug'{ kg]{5 .

o; lgb]{zgsf] k|of]hgsf nflu æljkGg ju{Æ eGgfn] Go"g cfo ePsf / vf;u/L ;fdflhs ?kdf lk5l8Psf dlxnf, hghflt, blnt ju{, cGwf, alx/f, zfl//Ls ?kn] ckfË JolQmx?, ;LdfGtLs[t ;d'bfo tyf ;fgfls;fg, sflnu9, dhb"/ / e"ldxLg kl/jf/nfO{ ;Demg' kb{5 . ljkGg ju{sf] cfly{s tyf ;fdflhs pTyfgsf] nflu ;~rfng x'g] :j/f]huf/d"ns n3' pBdx? ;~rfng ug{ o; a}+såf/f tf]lsPsf] ;Ldf;Dd k|jfx x'g] n3' shf{nfO{ æljkGg ju{ shf{Æ elgPsf] 5 .

2. ljQLo sf/f]af/ ug{ Ohfhtkqk|fKt ;+:yf tyf gofF vf]lng] jf :t/f]Gglt eO{ sf/f]af/ ;~rfng u/]sf] ! jif{kl5sf] q}dfl;s cjlwdf ^ dlxgf cl3sf] s"n afFsL shf{ ;fk6sf] cfwf/df ljkGg ju{df clgjfo{ ?kn] shf{ k|jfx ug'{ kg]{5 .

3. Ohfhtkqk|fKt;+:yfn] lgDg cg';f/ k|ToIf ?kdf k|jfx u/]sf] shf{nfO{ ljkGg ju{df k|jfx ePsf] shf{df u0fgf ul/g]5 .

-s_ ljkGg jf Go"g cfo ePsf JolQmnfO{ n3' Joj;fo ;~rfng ug{ k|lt;d"x ;b:o÷JolQmnfO{ ;fd"lxs÷ JolQmut hdfgtdf k|bfg u/]sf] a9Ldf ;f7L xhf/ ?k}ofF;Ddsf] n3' shf{ .

-v_ gjLs/0fLo phf{ k|ljlw cGtu{t krf; lsnf]jf6;Ddsf] n3' hnljB't kl/of]hgf -Micro Hydropower Project_, 3/]n' ;f}o{ ljB't k|0ffnL -Solar Home System_, ;f}o{ r'nf] -Solar Cooker_, ;f}o{ 8f«o/ -Solar Dryer_, ;f}o{ ljB't kDk -Solar Pump_, afof]UofF; -Biogas_, ;'wfl/Psf] kfgL 36\6 -Improved Water Mill_, ;'wfl/Psf] r'nf] -Improved Cook Stoves_ / jfo' phf{ -Wind

Energy_ k|of]hgdf k|ltkl/jf/ ;f7L xhf/ ?k}ofFdf gj9\g] u/L k|jfx u/]sf] shf{ .

-u_ ljkGg jf Go"g cfo ePsf JolQmnfO{ n3' pBd ;+rfng ug{sf] nflu :jLsf/of]Uo lwtf]÷;fd"lxs hdfgLdf ;d"x ;b:onfO{ qmdzM a[l4 u/L k|ltJoj;fo Psnfv krf; xhf/ ?k}ofFdf gj9\g] u/L pknJw u/fPsf] n3' pBd shf{ .

-3_ j}b]lzs /f]huf/df hfg] JolQmx?nfO{ /f]huf/bftf /fi6«sf /f]huf/bftf sDkgLx?af6 /f]huf/L tyf ls:tfaGbLdf C0f c;'nL ul/lbg] ;DaGwL cfZjf;g kq (Assurance Letter) k]z ug{;Sg] Dofgkfj/ sDkgL / /f]huf/Ldf hfg] JolQmaLr lqkIfLo C0f ;Demf}tf u/L pknAw u/fPsf] k|ltJolQm ?= Psnfv krf; xhf/;Ddsf] shf{ .

-ª_ j}b]lzs /f]huf/df hfg] JolQmx?nfO{ lwtf] lnO{ jf glnO{ pknAw u/fPsf] k|ltJolQm ?= Psnfv krf; xhf/;Ddsf] shf{ .

-r_ g]kfn ;/sf/sf] o'jf :j/f]huf/ tyf /f]huf/ k|lzIf0f sfo{qmd cGtu{t j}b]lzs /f]huf/df hfg] sfdbf/nfO{ g]kfn ;/sf/n] tf]s]sf] a}+ssf] ;dGjodf s'g} klg æsÆ ju{sf Ohfhtkqk|fKt ;+:yfn] k|bfg u/]sf] j}b]lzs /f]huf/ shf{ .

-5_ ljkGg ju{ shf{ k|fKt ug{ of]Uo JolQm÷;d'bfon] Psn jf ;fd'lxs?kdf un}+rfsf] nflu cfjZos kg]{ pmg pTkfbg ug]{ k|of]hgfy{ e]8fkfng ug{ jf un+}rf a'Gg] tfg /fVgsf nflu a}+s tyf ljQLo ;+:yfx?jf6 :jLsf/of]Uo lwtf] lnO{ k|lt kl/jf/ ?=! nfv %) xhf/df ga9\g] u/L -ljut b'O{ jif{b]lv ljkGg ju{ shf{ pkef]u u/L c;n ju{df k/]sfsf] nflu ?= @ nfv x'g]_ k|jfx ePsf] shf{ .

220

To;}u/L, ljkGg ju{ shf{ k|fKt ug{ of]Uo ;LdfGtLs[t ;d'bfo tyf ;fgf ls;fg jf ls;fg ;d'bfon] dnvfb tyf jLpljhg vl/b, ;fd"lxs?kdf pTkfbg e08f/0fsf] nflu zLt e08f/ -Cold Storage_ lgdf{0f, pTkfbgsf] jhf/Ls/0f, ;fgf l;+rfO{ s'nf], :ofnf] 6\o'jj]n h8fgh:tf p2]Zosf nflu klg a}+s tyf ljQLo ;+:yfx?af6 :jLsf/of]Uo lwtf] lnO{ k|lt kl/jf/ ?=! nfv %) xhf/df ga9\g] u/L k|jfx ul/Psf] shf{ . ;fy}, kz'kfng, dT:okfng, df}/Lkfng h:tf Joj;fosf] nflu k|lt kl/jf/ ?= @ nfv %) xhf/ ¿k}ofF;Ddsf] shf{ .

-h_ dlxnfx?åf/f ;+rflnt n3' pBdnfO{ a}+s tyf ljQLo ;+:yfaf6 k|jfx ePsf] ?= # nfv;Ddsf] shf{ .

-em_ u|fdL0f If]qdf ul7t pkef]Qmf ;ldlt jf To:tf] If]qdf sfo{/t ;xsf/L ;+:yf dfkm{t ;fd'bflos l;+rfO{ k|0ffnL]df k|jfx u/]sf] shf{ tyf u|fdL0f If]qdf 6\ofS6/, y|];/ tyf cGo s[lif cf}hf/ vl/b ug]{ k|of]hgsf] nflu k|jfx ePsf] shf{ .

-`_ dfWolds tyf pRr dfWolds tx ;/xsf] k|fljlws tyf Joj;flos lzIff cWoogsf] nflu ljkGg kl/jf/sf o'jfx?nfO{ a}+s tyf ljQLo ;+:yfx?af6 lagf lwtf]df k|jfx x'g] ?=@ nfv;Ddsf] shf{ . o;/L k|jfx x'g] shf{sf] lgIf]k tyf shf{ ;'/If0f lgudaf6 clgjfo{ ?kdf ;'/If0f ug]{ u/fpg] Joj:yf ug'{ kg]{5 .

-6_ ;fd'bflos pkef]Qmf ;ldlt jf lghL If]q jf ;xsf/L ;+:yfn] %)) lsnf]jf6 Ifdtf;Ddsf] hnljB't cfof]hgfsf] s'n nfutsf] sDtLdf %) k|ltzt jf ;f] eGbf a9L nufgL ug]{ kl/of]hgfdf a}+s tyf ljQLo ;+:yfx?n] ;fd'bflos pkef]Qmf ;ldlt jf lghL If]q jf ;xsf/L ;+:yfnfO{ k|bfg ug]{ ?= ! s/f]8;Ddsf] shf{ tyf ;fk6 .

-7_ ;fgf ls;fg ju{n] cGgafnL ;+/If0f ug]{ k|of]hgfy{ ;fd"lxs :jfldTjdf sf]N8:6f]/]h :yfkgf ug{ rfx]df ;f]sf] nflu k|jfx x'g] k|lt kl/jf/ ¿= ! nfv %) xhf/;Ddsf] shf{ .

-8_ l/S;f ;~rfng x'g] t/fO{sf ;Dk"0f{ lhNnfx?df l/S;f rfnsx?nfO{ cfˆg} :jfldTjdf l/S;f vl/b u/L cfkm} ;+rfng ug]{ k|of]hgsf nflu pQm l/S;fs} lwtf]df k|jfx ePsf] shf{ .

-9_ u|fdL0f If]qdf sfo{/t ;xsf/L ;+:yfnfO{ s[lif ;DaGwL kf]i6 xfe]{i6 ;]jf pknAw u/fpg] kl/of]hgf ;Grfngsf] nflu a}+s tyf ljQLo ;+:yfx?n] k|bfg ug]{ ?= ! s/f]8;Ddsf] shf{ tyf ;fk6 .

-0f_ r]kfË h:tf lk5l8Psf cNk;+Vos hflt, ;'s'Djf;L, d'Qm sd}of, xlnof, sDn/L, jfbL ;d'bfo cflbnfO{ 3/ lgdf{0f ug{ a}+s tyf ljQLo ;+:yfn] ljgf lwtf] k|bfg u/]sf] ?=! nfv;Ddsf] shf{ .

-t_ art tyf C0f ;DaGwL sf/f]jf/ ug]{ ;xsf/L ;+:yfx? afx]s cGo ;DalGwt ljifout ;xsf/L ;+:yfn] ;d"x ;b:o dfkm{t ;fd'lxs v]tL tyf kz'÷k+IfLkfng ug]{ k|of]hgsf] nflu k|lt ;b:o ?=() xhf/ ggf3\g] u/L ;d"x ;b:o ;+Vofsf] cfwf/df shf{ ;Ldf sfod x'g] u/L k|jfx ePsf] clwstd ?= Ps s/f]8;Ddsf] shf{ .

o;/L k|jfx ePsf] shf{ b'?kof]u ePsf] kfOPdf To:tf] shf{nfO{ v/fj shf{df juL{s/0f u/L !%) k|ltzt hf]lvd ef/ sfod ug'{ kg]{ 5 .

4. Ohfhtkqk|fKt ;+:yfx?af6 lgDg cg';f/ ck|ToIf ?kdf k|jfx ePsf] shf{nfO{ ljkGg ju{df k|jfx ePsf] shf{df u0fgf ul/g] 5 . -s_ ljkGg ju{df shf{ k|jfx ug]{ zt{df o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt ;+:yfx? tyf ljQLo

dWo:ytfsf] sfd ug]{ ;+:yf ;DaGwL k|rlnt sfg'g adf]lhd n3' ljQ ;DaGwL sfo{ ug{ :yfkgf ePsf ;+:yfx?nfO{ ;+:yfut Ifdtf tyf ;+:yfut hdfgLdf k|jfx u/]sf] yf]s shf{ .

-v_ ul/jLsf] /]vfd'lg /x]sf, ljkGg jf Go"g cfo ePsf hgtfsf] cfo tyf /f]huf/ a9fpg o; a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] d"Nof+sg u/L of]Uo 7fg]sf u|fdL0f If]qdf :yfkgf eO{ sfo{/t ;xsf/L ;+:yfx?nfO{ ljkGg ju{df nufgL ug]{ u/L yf]s shf{ pknAw u/fpg ;Sg] / o;/L pknAw u/fPsf] shf{ ljkGg ju{df nufgL eP gePsf] ;DaGwdf ;DalGwt a}+s÷ljQLo ;+:yfaf6 g} cg'udg u/L ^÷^ dlxgfdf ;f]sf] ljj/0f o; a}+sdf k7fpg' kg]{ .

-u_ ;fgf ls;fg ;xsf/L ;+:yf Pj+ n3' ljQ sf/f]jf/ ug]{ ;+:yfx?nfO{ yf]s shf{ k|jfx ug]{ p2]Zon] :yfkgf ePsf æ3Æ ju{sf n3'ljQ ljsf; a}+snfO{ k|jfx ul/Psf] yf]s shf{ .

-3_ o; a}+saf6 Ohfhtkqk|fKt ljQLo ;+:yfx?n] æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfaf6 shf{ lnO{ j}b]lzs /f]huf/df hfg] sfdbf/nfO{ k|jfx u/]sf] ?= Ps nfv krf;xhf/ ;Ddsf] shf{ . pk/f]Qm shf{ ;DalGwt æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfsf] ljkGg ju{ shf{ nufgLdf dfq u0fgf ul/g] 5 .

;fy}, a}+s tyf ljQLo ;+:yfx?n] ljkGg ju{ shf{df u0fgf ug]{ k|of]hgsf nflu pknAw u/fPsf] yf]s shf{ k|fKt ug]{ ;+:yfaf6 k|To]s ^÷^ dlxgfdf shf{sf] k|of]u ljkGg ju{df g} eP÷gePsf]

221

;DaGwdf k|ult ljj/0f lng' kg]{ tyf o; a}+ssf] lg/LIf0fsf] qmddf To;/L pknJw u/fOPsf] yf]s shf{ b'?kof]u ePsf] kfOPdf b'?kof]u ePsf] shf{ a/fa/sf] /sd ljkGg ju{df u0fgf ul/g] 5}g .

%= ljut b'O{ jif{b]lv ljkGg ju{ shf{ pkef]u u/L c;n ju{df k/]sf k|lt ;d"x ;b:o÷JolQmnfO{ ;fd"lxs÷ JolQmut hdfgtdf k|jfx ug'{ kg]{ shf{sf] ljBdfg ;Ldf ?= ^) xhf/sf] ;§f ?= () xhf/ ul/Psf] 5 . o;}u/L n3' pBd shf{sf] ?= ! nfv %) xhf/sf] ;Ldfsf] ;§f ?= @ nfv sfod ul/Psf] 5 . t/, pQm dfkb08 k"/f gu/]sfsf] xsdf ljkGg ju{ shf{ ;Ldf k"j{ Joj:yf adf]lhd ?= ^) xhf/ / ?= ! nfv %) xhf/ g} x'g]5 .

^= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] æ3Æ ju{sf] ljQLo ;+:yfsf] z]o/df u/]sf] nufgLnfO{ ;d]t ck|ToIf ?kdf ljkGg ju{df k|jfx ul/Psf] shf{ ;/x u0fgf ul/g] 5 .

&= Ohfhtkqk|fKt ;+:yfx?af6 ljkGg ju{ shf{ cGt/ut n3'ljQ ljQLo ;+:yfx?n] k|fKt u/]sf] shf{ /sd zt k|ltzt ljkGg ju{df clgjfo{ ?kdf shf{ k|jfx ug'{ kg]{5 . ;f] cg'?k nufgL gePdf Ohfhtkqk|fKt ;+:yfx?af6 n3'ljQ ljQLo ;+:yfx?nfO{ k|jfx x'g] To:tf] s'n yf]s shf{ ljkGg ju{ shf{df u0fgf x'g] 5}g .

*= ljkGg ju{df k|jfx ul/Psf] shf{ u0fgf ubf{ ^ dlxgf cl3sf] s"n afFsL shf{ ;fk6 -laN; vl/b tyf l8:sfp06 ;lxt _ sf] cfwf/df k|To]s qodf;df cyf{t cflZjg, kf}if, r}q / cfiff9 d;fGtdf ul/g] 5 .

(= Ohfhtkqk|fKt jfl0fHo a}+s -æsÆ ju{ _, ljsf; a}+s -ævÆ ju{ _ / ljQ sDkgL -æuÆ ju{ _ af6 k|ToIf ?kdf lgDg zt{x?sf] cwLgdf /xL c:ktfnnfO{ k|jfx x'g] shf{nfO{ ljkGg ju{ shf{df u0fgf ul/g]5 . -s_ d'gfkmf ljt/0f gug]{ sDkgLsf] ?kdf To:tf] c:ktfn ;DalGwt lgsfodf btf{ ePsf] x'g' kg]{ . -v_ ;DalGwt a}+s÷ljQLo ;+:yfn] o; k|of]hgsf nflu cfˆgf] k|fylds k"FhL -Core Capital_ sf] a9Ldf %

k|ltzt ;Ddsf] shf{ /sd dfq k|jfx ug{ ;Sg] . -u_ ;DalGwt c:ktfnn] g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 ;+rfng :jLs[lt k|bfg ul/+bf tf]lsPsf

;Dk"0f{ zt{x?sf] k"0f{ kfngf u/]sf] x'g' kg]{ . -3_ ;DalGwt c:ktfnn] cfˆgf] s"n z}of Ifdtfsf] Go"gtd !) k|ltzt z}of lgMz'Ns ?kdf ljkGg

ju{sf hgtfx?nfO{ pknAw u/fpg] u/L cfjZos Joj:yf ldnfPsf] x'g' kg]{ . -ª_ dfly v08 -s_ b]lv -3_ ;Dd pNn]lvt zt{x? k"/f ePsf] osLg u/]/ dfq ;DalGwt a}+s tyf

ljQLo ;+:yfn] shf{ k|jfx u/]sf] x'g' kg]{ . -r_ pk/f]Qm dfkb08 k"/f u/]sf u|fdL0f If]qdf ;+rflnt ;fd'bflos c:ktfnnfO{ a}+s tyf ljQLo

;+:yfx¿af6 k|ToIf ¿kdf k|jfx x'g] ¿=! s/f]8;Ddsf] shf{nfO{ ;d]t ljkGg ju{ shf{df u0fgf ul/g]5 .

!)= Go"g nfut cfjf; -Low Cost Housing_ shf{nfO{ ljkGg ju{df u0fgf ug]{ ;DaGwdf a}+s tyf ljQLo ;+:yfx?af6 ljkGg ju{df u0fgf x'g of]Uo JolQmx?sf nflu dfq 3/hUuf vl/b tyf 3/ lgdf{0f shf{sf] cfjZostf k"/f ug]{ p2]Zon] b]xfo cg';f/sf] zt{sf] clwgdf /xL k|bfg ePsf] shf{nfO{ ;d]t ljkGg ju{sf] shf{df u0fgf ul/g] 5 . -s_ ;'/lIft lwtf] lnO{ ;fd'lxs jf JolQmut cfwf/df k|ToIf jf ck|ToIf ?kdf k|bfg x'g] ?= $

nfv;Ddsf] shf{ . -v_ ;DalGwt a}+s tyf ljQLo ;+:yfsf] cfkm\gf] shf{ gLltdf o;/L ljkGg ju{nfO{ 3/hUuf vl/b tyf

3/ lgdf{0f shf{ k|bfg ug]{ ;DaGwdf :ki6 ?kdf pNn]v u/]sf] x'g' kg]{ . -u_ o:tf] shf{ k|bfg ubf{ k|rlnt P]g, sfg'g tyf o; a}+ssf] gLlt lgb]{zg adf]lhdsf] ;Dk"0f{ k|s[of

k"/f u/]sf] x'g' kg]{ . -3_ ljkGg ju{ eGgfn] dfly a'Fbf g+= ! df pNn]lvt kl/efiff cg';f/ Go"g cfo ePsf / vf;u/L

;fdflhs ?kdf lk5l8Psf dlxnf, hghflt, blnt ju{, cGwf, alx/f, zf/Ll/s ?kn] ckfË JolQmx?, ;LdfGtLs[t ;d'bfo tyf ;fgf ls;fg, sflnu9, dhb"/ / e"ldxLg kl/jf/nfO{ ;Demg' kg]{ .

!!= o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if ;DaGwdf

!= a}+s tyf ljQLo ;+:yfn] ljkGg ju{df k|jfx ug'{ kg]{ # k|ltzt -æsÆ ju{_, !=% k|ltzt -ævÆ ju{_ / ! k|ltzt -æuÆ ju{_ /sdsf] Ps ltxfO /sd g]kfn ;/sf/, cy{ dGqfno, o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if -o;kl5 sf]if elgPsf]_ sf] gfddf cfˆg} ;+:yfdf vf]lnPsf] vftfdf hDdf ug'{ kg]{5 . a}+s tyf ljQLo ;+:yfn] pko'{Qm pNn]lvt /sdeGbf a9L /sd pSt vftfdf hDdf ug{ o; Joj:yfn] afwf k'u]sf] dflgg] 5}g . sf]ifdf hDdf ePsf] /sd ;DalGwt a}+s tyf ljQLo ;+:yfn]

222

sf]ifnfO{ k|jfx ul/Psf] shf{ dflgg]5 / o;/L hDdf ul/Psf] /sdnfO{ ljkGg ju{df u0fgf ul/g] 5 .

@= a}+s÷ljQLo ;+:yfn] pka'Fbf g+= ! cg';f/ k|jfx u/]sf] shf{ h'g;'s} cj:yfdf shf{÷;fk6sf] juL{s/0f / shf{ gf]S;fgL Joj:yfsf] k|of]hgsf] nflu c;n shf{df ;dfj]z ul/g]5 . o;}u/L a}+sn] o:tf shf{ kF"hL kof{Kttf (Capital Adequacy) BASEL II cGtu{t Claims on Government zLif{sdf /fVg ;Sg] / ævÆ / æuÆ ju{sf ljQLo ;+:yfn] o:tf shf{df z"Go hf]lvd ef/ k|bfg ug{ ;Sg] 5 .

#= vftf vf]Ng], vftf ;+rfng ug]{ / shf{ ;D´f}tfdf x:tfIf/ ug]{ clVtof/L ;lxtsf] sfuhft lnO{ æo'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifÆ sf] gfddf a}+s tyf ljQLo ;+:yfn] vftf vf]Ng' kg]{5 .

$= a}+s tyf ljQLo ;+:yfaf6 sf]ifnfO{ k|jfx ul/Psf] pka'Fbf g+= ! sf] /sd r'Qmf ug]{ bfloTj sf]ifsf] x'g]5 .

%= sf]if / a}+s tyf ljQLo ;+:yf larsf] ;D´f}tf cg';"rL !&=! df pNn]v eP adf]lhd ug'{ kg]{ 5 . o; k|of]hgsf] nflu pSt ;Demf}tf afx]s cGo s'g} sfuhft cfjZos kg]{ 5}g .

^= a}+s tyf ljQLo ;+:yfn] o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if -;+rfng_ lgodfjnL, @)^% cGtu{t o'jf tyf ;fgf Joj;foLx?nfO{ kl/of]hgf dfq lwtf] lnO{ b'O{ nfv;Ddsf] shf{ nufgL u/]df To:tf] shf{nfO{ ljkGg ju{df u0fgf ul/g]5 . t/, pka'Fbf g+= ! df pNn]v ePsf] hDdf ug'{ kg]{ /sddf s§f ug{ kfOg] 5}g . o:tf] shf{ k|jfx ubf{ b]xfo adf]lhdsf Joj:yfx? nfu" x'g] 5g\ M s= Joj;fosf] p2]Zo cg';f/ shf{ cjwL a9Ldf kfFr aif{;Ddsf]] x'g]5 / a}+s tyf ljQLo

;+:yfsf] lgodfg';f/ tf]s]sf] ls:tfdf a'´fpg' kg]{ u/L ;DalGwt a}+s tyf ljQLo ;+:yfn] ls:tf tf]Sg]5 / ;fFjf Aofh e'StfgL 5'6 cjlw (Grace Period) sf]ifn] tf]s] cg';f/ x'g]5 .

v= ;DalGwt JolStn] ug]{ :j/f]huf/d"ns Joj;fo;Fu ;DalGwt rn crn ;DklQ g} ;Dk"0f{ ;fFjf Aofh e'Stfg gx'Gh]n;Dd a}+s tyf ljQLo ;+:yfn] k|bfg u/]sf] shf{sf] lwtf] x'g]5 .

u= shf{ :jLs[t ug]{ jf gug]{ ;Dk"0f{ clwsf/ a}+s tyf ljQLo ;+:yfdf gLlxt /xg]5 . 3= pk/f]St adf]lhd shf{sf] hf]lvd tyf C0f c;'npk/ ug'{ kg]{ bfloTj ;DalGwt a}+s tyf

ljQLo ;+:yfdf /xg]5 . &= a}+s tyf ljQLo ;+:yfn] pka'Fbf g+= ^ adf]lhdsf] shf{ k|bfg ug{ o'jf tyf ;fgf Joj;foL

:j/f]huf/ sf]ifaf6 aflif{s & k|ltzt Aofhdf k'g/shf{ lng;Sg] 5 . *= sf]ifsf] ;+rfng o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if -;+rfng_ lgodfjnL, @)^%, shf{ tyf

jLdf Joj:yf ;DaGwL lgb]{lzsf, @)^% / o; a}+saf6 hf/L o;} lgb]{zgdf pNn]v eP adf]lhd x'g]5 .

(= dfly h'g;'s} s'/f n]lvPsf] ePtfklg Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf -æ3Æ ju{ afx]s_ n] ljkGg ju{df u0fgf x'g] o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifdf hDdf ug'{kg]{ /sd csf]{ kl/kqaf6 ;"rgf hf/L geP;Dd ldlt @)^^.!!.@^ sf] kl/kq cg';f/ @)^^ r}q d;fGtb]lv nfu" x'g] u/L pQm sf]ifdf /sd hDdf ug{'kg]{ 5}g . t/, o;/L o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifdf tTsfnnfO{ /sd hDdf ug'{ gk/]tfklg a}+s tyf ljQLo ;+:yfn] o;} lgb]{zgsf] a'Fbf g+= ! cg';f/sf] b/n] ljkGgju{df k|jfx ug'{ kg]{ /sd k"j{jt g} nufgL ug'{ kg]{5 .

!@= ljkGg ju{df k|jflxt shf{ ;DaGwL g]=/f= a}+s lgb]{zg kmf/fd g+= (=% cg';f/sf] q}dfl;s ljj/0f o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf qodf; ;dfKt ePsf] ldltn] !% lbg leq k]z ug'{ kg]{5 .

!#= ;DalGwt O{hfhtkq k|fKt ;+:yfn] ljkGg ju{df k|jfx ul/g] shf{ ;DaGwL gLltut Pj+ k|s[ofut Joj:yfnfO{ cfˆgf] shf{ gLltdf :ki6 ?kdf pNn]v ug'{ kg]{5 .

!$= cGo lgb]{zgdf h'g;'s} s'/f n]lvPsf] ePtfklg ;fd"lxs÷JolQmut÷;+:yfut hdfgLdf k|ToIf jf ck|ToIf ?kdf ljkGg ju{df u0fgf x'g] u/L k|jfx ul/Psf] shf{sf] nflu cltl/Qm la; k|ltzt yk shf{ gf]S;fgL Joj:yf ug'{ kg]{ 5}g .

!%= ljkGg ju{df k|jfx ug]{ u/L k|fKt ;fk6L /sdnfO{ nlIft ju{df k|jfx gu/L ;f] afktsf] /sd Jofh cfh{g x'g] u/L s'g} klg a}+s tyf ljQLo ;+:yfdf hDdf ug{ kfOg] 5}g . t/ o; Joj:yfn] æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfsf] xsdf shf{ ;Ldf -Line of Credit_ pkof]u ug{ jfwf k'/\ofPsf] dflgg] 5}g .

a}+s tyf ljQLo ;+:yfx?n] ljkGg ju{ shf{df u0fgf ug]{ k|of]hgsf nflu pknAw u/fPsf] yf]s shf{ k|fKt ug]{ ;+:yfaf6 k|To]s ^÷^ dlxgfdf shf{sf] k|of]u ljkGg ju{df g} eP÷gePsf] ;DaGwdf k|ult ljj/0f

223

lng' kg]{5 . o; a}+ssf] lg/LIf0fsf] qmddf To;/L pknJw u/fOPsf] yf]s shf{ nlIft ju{df k|jfx ePsf] gkfO{Pdf ;f] shf{ a/fa/sf] /sd ljkGg ju{df u0fgf ul/g] 5}g .

!^= dfly plNnlvt a'Fbf -!%_ adf]lhdsf] yf]s shf{ k|jfx ug]{ ;+:yfn] p2]Zo adf]lhd ;Dk"0f{ yf]s shf{ /sd k|jfx u/]÷gu/]sf] ljj/0f lnO{ ;f] sf] k|dfl0fs/0f u/L k|To]s cfly{s jif{sf] df3 / ;fpg d;fGtdf ;DjlGwt ;'kl/j]If0f ljefunfO{ hfgsf/L lbg' kg]{5 .

!&= Ohfhtkqk|fKt ;+:yfn] ljkGg ju{df k|jfx ug'{ kg]{ shf{ ;DjGwL lgb]{zg adf]lhdsf] shf{ k|jfx gu/]df jf sd k|jfx u/]df To;/L k|jfx gu/]sf] jf sd k|jfx u/]sf] /sddf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf *! adf]lhd ;DalGwt Ohfhtkqk|fKt ;+:yfn] ;f] u0fgf cjlwdf shf{df lng] clwstd Aofhb/n] x'g] /sd xhf{gf nufOg] 5 .

t/ clGtd C0fbftf ;DaGwL ;'ljwf pkof]u ug]{ Ohfhtkq k|fKt ;+:yfsf] xsdf ;f] shf{÷;'ljwf k|fKt u/]sf] ldlt b]lv ljkGg ju{ shf{ k|jfx gu/]sf] sf/0fn] ;f] shf{sf] ;Ldf gk'uL nfUg] xhf{gfdf plNnlvt clGtd C0fbftf ;'ljwf sfod /x];Dd 5'6 k|bfg ul/g] 5 .

o; a}+saf6 g]kfn /fi6« a}+s P]g, @)%* sf] bkmf *^v= adf]lhd ;d:ofu|:t 3f]if0ff ul/Psf] jf a}+s tyf ljQLo ;+:yfsf] zL3| ;'wf/fTds sf/jfxL ;DaGwL ljlgodfjnL, @)^$ sf] ljlgod # sf] v08 -v_ adf]lhdsf] sf/jfxLdf /x]sf a}+s tyf ljQLo ;+:yfx?nfO{ pQm cjlwe/ ljkGg ju{df k|jfx ug'{ kg]{ shf{ k|jfx gu/]sf] sf/0fn] nfUg] xhf{gfdf 5'6 k|bfg ul/g] 5 .

!*= vf/]hL / arfp

-!_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf b]xfosf lgb]{zgx?nfO{ vf/]h ul/Psf] 5 .

PsLs[t lgb]{zg, @)^( sf] ljkGg ju{df k|jfx ug'{ kg]{ shf{ ;DaGwL Joj:yf O=k|f= lgb]{zg g+= !&÷)^( af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&) c;f/d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? .


224

cg';"rLM !&=! a}+s÷ljQLo ;+:yf tyf sf]ifaLr x'g] ;Demf}tf

o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if -;+rfng_ lgodfjnL, @)^% adf]lhd :yflkt cy{ dGqfnosf] o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifsf tkm{af6 ldlt ============== sf] clVtof/ k|fKt ============= >L ========================= -o;kl5 sf]if elgPsf]_ / a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# adf]lhd :yflkt ======lhNnf===== g=kf= j8f g+= ===== l:yt ========================= sf tkm{af6 clVtof/ k|fKt ================>L ================ -o;kl5 a}+s÷ljQLo ;+:yf elgPsf]_ sf aLr tkl;nsf zt{x?sf clwgdf /xL b'a} kIfsf] dgf]dfg /fhLv'zLn] tkl;nsf ;fIfLx?sf /f]xj/df sf]ifsf] sfof{nodf a;L of] ;Demf}tf ul/Psf] 5 . tkl;n != a}+s÷ljQLo ;+:yfn] g]kfn /fi6« a}+s, a}+s tyf ljQLo ;+:yf lgodg ljefusf] lgb]{zg g+======== sf] a'Fbf g+======= tyf

;f]df ;do ;dodf x'g] ;+zf]wg cg';f/ sf]ifdf /sd hDdf ug]{5 . sf]ifdf hDdf ePsf] /sd ;DalGwt a}+s÷ljQLo ;+:yfn] sf]ifnfO{ k|jfx ul/Psf] shf{ dflgg]5 . a}+s÷ljQLo ;+:yfn] sf]ifdf x/]s q}df;df hDdf u/]sf] /sd / s'n shf{ jSof}tf /sd v'nfO{ sf]ifnfO{ lnlvt hfgsf/L lbg]5 . o;/L hfgsf/L lbPsf] & lbgleq a}+s÷ljQLo ;+:yfn] sf]ifaf6 s'g} cGoyf Joxf]/fsf] lnlvt ;"rgf k|fKt gu/]df pk/f]St adf]lhd hfgsf/L u/fOPsf] /sd g} sf]ifn] a}+s÷ljQLo ;+:yfaf6 lnPsf] shf{ /sd dflgg]5 .

@= a'Fbf g+= ! adf]lhd k|jfx ul/Psf] shf{ jfkt sf]ifn] a}+s÷ljQLo ;+:yfnfO{ q}dfl;s ?kdf e'Qmfg ug]{ u/L jflif{s % k|ltzt Aofh lbg]5 . sf]ifn] k|bfg ug]{ k'g/shf{df & k|ltzt Aofhb/ a}+s÷ljQLo ;+:yfn] q}dfl;s ?kdf sf]ifnfO{ e'Stfg ug'{kg]{ 5 . o:tf] Aofhb/, ahf/b/ / d'b|f:kmLltnfO{ dWogh/ /fvL b'j} kIfsf] lnlvt ;xdltdf ;do ;dodf k'g/fjnf]sg ul/g]5 .

#= sf]ifn] lnPsf] shf{ / a}+s tyf ljQLo ;+:yfx?n]] sf]if;+u lnPsf] k'g/shf{df nfUg] Aofh ltg]{ bfloTj sf]ifsf] / a}+s÷ljQLo ;+:yfx? b'j}sf] /xg]5 . lnPsf] shf{sf] a'´fpg'kg]{ Aofh /sd sf]ifn] / a}+s÷ljQLo ;+:yfn] q}dfl;s ?kdf cfiff9, cflZjg, kf}if / r}q d;fGtdf glt/]df ;Dk"0f{ ;fFjf tyf Aofh e'Stfg ug{ sf]if / a}+s÷ljQLo ;+:yf b'j} kIfn] ;"lrt ug{ ;Sg]5 . ;f] cg';f/ ;"rgf kfPdf & -;ft_ lbgleq sf]if jf a}+s÷ljQLo ;+:yfx?n] ;Dk"0f{ ;fFjf Aofh e'Stfg ug]{5 .

$= a'Fbf g+= # adf]lhd ;fFjf /÷jf Aofh e'Stfg gu/]df e'StfgL ug'{ kg]{ ldltb]lv e'StfgL x'g] ldlt;Ddsf] cjlwsf] nflu jflif{s !) k|ltzt / @ k|ltzt k]gfn Aofh ;lxt ;fFjf /÷jf Aofh sf]if jf a}+s÷ljQLo ;+:yfn] e'Stfg ug]{5 .

%= o; ;Demf}tfsf] cjlw cfhsf] ldltb]lv nfu" eO{ k|jfx u/]sf] shf{ r'Qmf geP;Ddsf] cjlwsf] nflu nfu" x'g]5 . ^= s'g} klg ;dodf sf]ifn] a}+s÷ljQLo ;+:yfnfO{ sDtLdf !% lbgsf] k"j{ ;"rgf lbO{ afFsL ;Dk"0f{ ;fFjf Aofh

a}+s÷ljQLo ;+:yfnfO{ lt/L a'emfO{ ;D´f}tf ;dfKt ug{ ;Sg]5 . &= ;Demf}tf cjlwe/ s'g} klg avt sf]if la36g ePdf cljnDa sf]ifn] ltg'{÷a'emfpg'kg]{ ;Dk"0f{ ;fFjf Aofh /sd

sf]ifn] a}+s÷ljQLo ;+:yfnfO{ ltg{÷a'emfpg kg]{5 . *= b'a} kIfsf] lnlvt ;xdltdf o; ;Demf}tfdf pNn]lvt zt{x? ;+zf]wg, km]/abn jf yk36 ug{ ;lsg]5 . (= a}+s÷ljQLo ;+:yfn] lgoldt shf{ c;'n ePsf] cj:yfdf l;w} ;x'lnot b/df nfUg] Aofhsf] ^) k|ltzt /sd

36fO{ u0fgf u/L lng]5 . Aofh lgoldt gePsf] v08df o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if -;+rfng_ lgodfjnL, @)^% adf]lhd c;'npk/ ug]{5 .

o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifsf a}+s÷ljQLo ;+:yfsf tkm{af6 clVtof/ k|fKt clVtof/ k|fKt gfd gfd kb kb x:tfIf/ x:tfIf/ 5fk 5fk ldlt ldlt ;fIfL ;fIfL ================================= ================================ Olt ;Dat\ @)^===;fn ======= dlxgf ====== ut] /f]h ===== z'ed\ ––––––––––––––––––––––––––––––––––––––––––

225



O=k|f=lgb]{zg g+= !*÷)&) ljifo M :t/f]Gglt x'g], sfo{If]q lj:tf/ jf ;+s'rg tyf ufEg]÷ufleg] ;DaGwL Joj:yf .

a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# adf]lhd tNnf] ju{sf] Ohfhtkqk|fKt ljQLo ;+:yf dflyNnf] ju{df kl/0ft x'gsf] nflu jf b'O{ jf b'O{ eGbf a9L Ohfhtkqk|fKt ;+:yf Ps cfk;df ufEg÷ufleg jf o;/L ufleO{ ;s]kl5 :t/f]Gglt x'g tyf xfnsf] ju{df g} /xL sfo{If]q lj:tf/ ug{ o; a}+sdf lgj]bg lbg] æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?sf] xsdf lgDgfg';f/sf] Joj:yf sfod ul/Psf] x'Fbf ;f]xL adf]lhd ug'{÷u/fpg' x'g g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L of] lgb]{zg hf/L ul/Psf] 5 .

-s_ :t/f]Gglt x'g] ;DaGwL Joj:yf

!= kl/efiffM o; lgb]{zg adf]lhd Æ:t/f]GgltÆ eGgfn] a'Fbf g+= -@_ adf]lhdsf] dfkb08 k"/f u/]sf o; a}+saf6

Ohfhtkqk|fKt /fli6«o:t/sf] sfo{If]q ePsf ÆuÆ jf ÆvÆ ju{sf ljQLo ;+:yf qmdzM ÆvÆ jf ÆsÆ ju{sf] ;+:yfdf kl/0ft x'g;Sg] cj:yf ;Demg' kb{5 .

@= :t/f]Gglt x'g] ;DaGwL dfkb08M a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf #^ adf]lhd o; a}+saf6 ævÆ jf æuÆ ju{sf]

Ohfhtkqk|fKt ljQLo ;+:yf :t/f]Gglt x'gsf] nflu b]xfosf k"j{of]Uotf÷dfkb08x? k"/f ePsf] jf u/]sf] x'g' kg]{5 M–

-s_ ;+:yfn] ;DalGwt ju{sf] ljQLo sf/f]jf/ ug{ Ohfhtkq k|fKt u/]sf] cjlw % jif{ k"/f u/]sf] . -v_ ;+:yf kl5Nnf] kfFr cfly{s jif{df nuftf/ ?kdf gfkmfdf /x]sf] . -u_ ;+:yf ;+lrt gf]S;fgLdf g/x]sf] . -3_ s'n lgis[o sh{f (Non performing loan) cg'kft % k|ltzt eGbf tn /x]sf] .

-ª_ dflyNnf] ju{sf] Ohfhtkqk|fKt ;+:yfsf nflu o; a}+sn] tf]s]sf] Go"gtd r'Qmf k"FhL k"/f ePsf] .

-r_ ;+:yfn] o; a}+såf/f hf/L k"FhL kof{Kttf, k|lt u|fxs shf{ ;Ldf, shf{ lgIf]k cg'kft, shf{ gf]S;fgL Joj:yf / ljQLo ;|f]t kl/rfng ;DaGwL lgb]{zgx? k"0f{ ?kdf kfngf u/]sf] .

-5_ ;+:yf jf ;+rfns ;ldlt÷kbflwsf/LnfO{ o; a}+saf6 ;'zf;g nufot v08 -r_ df plNnlvt lgb]{zgx? kfngf gu/]sf] ljifodf sf/jfxL ePsf] eP ;f] sf/jfxL km's'jf ePsf] cjlw # jif{ k"/f ePsf] .

-h_ zL3| ;'wf/fTds sf/jfxL ePsf] eP ;f] sf/jfxL km's'jf ePsf] # jif{ k"/f ePsf] .

-em_ ;+:yfn] cl3Nnf] cfly{s jif{;Ddsf] n]vfk/LIf0f ;DkGg u/]sf] .

-`_ /fli6«o:t/sf] sfo{If]q ePsf] ævÆ ju{af6 æsÆ ju{df :t/f]Gglt x'g rfxg] ;+:yfsf] cl3Nnf] cfly{s jif{df Joj;fosf] cfsf/ - lgIf]k tyf shf{sf] s'n of]u_] Go"gtd r'Qmf k"FhLsf] !% u'0ff -xfnsf] ju{sf]_ / u|fxs ;+Vof @% xhf/ -lgIf]kstf{ / C0fL_ ePsf] .

-6_ /fli6«o:t/sf] sfo{If]q ePsf] æuÆ ju{af6 ævÆ ju{df :t/f]Gglt x'g rfxg] ;+:yfsf] cl3Nnf] cfly{s jif{df Joj;fosf] cfsf/ -lgIf]k tyf shf{sf] s'n of]u_] Go"gtd r'Qmf k"FhLsf] !% u'0ff -xfnsf] ju{sf]_ / u|fxs ;+Vof !) xhf/ -lgIf]kstf{ / C0fL_ ePsf] .

#= :t/f]Ggltsf nflu lgj]bg lbg]M a'Fbf g+=@ adf]lhdsf dfkb08x? k"/f u/]sf] ;+:yfn] :t/f]Gglt x'g] ;}4flGts ;xdltsf nflu b]xfosf

sfuhft tyf ljj/0f;lxt o; a}+s ;dIf lgj]bg lbg ;Sg]5 M– -s_ ;}4flGts ;xdltsf] nflu cg';"rL –!*=! jdf]lhdsf] 9fFrfdf lgj]bg . -v_ o; a}+sn] tf]s]sf] Go"gtd r'Qmf k"FhL k'u]sf] Joxf]/f o; a}+ssf] ;"rLs[t n]vfk/LIfsaf6 k|dfl0ft

ePsf] ljj/0f .

226

-u_ :t/f]Gglt x'g] ;DjGwdf ;DjlGwt ;+:yfsf] jflif{s ;fwf/0f ;efn] u/]sf] lg0f{osf] 5ljlrq . -3_ ;+:yfsf] sDtLdf cfufdL % jif{sf] Joj;flos of]hgf tyf k|If]k0f (Business Plan and Projection) -ª_ cg';"rL –!*=@ / cg';"rL –!*=# adf]lhdsf] 9fFrfdf b'O{ k|ltzt jf ;f] eGbf a9L z]o/ wf/0f

u/]sf ;+:yfksx?sf] JolQmut ljj/0f . -r_ ;+:yfksx?n] ;DjlGwt ;+:yfaf6 shf{ glnPsf] :jM3f]if0ff kq . -5_ ;+:yfksx?n] cGo a}+s tyf ljQLo ;+:Yffx?af6 C0f lnO{ efsf ggf3]sf] jf shf{ ;"rgf s]Gb| ln=

sf] sfnf];"rLdf ;dfj]z gePsf] Joxf]/f pNn]v ePsf] :jM3f]if0ff kq . -h_ jt{dfg z]o/ k"FhL ;+/rgf / :jfldTj -;+:yfks ;d"x / ;j{;fwf/0f ;d"x_ ;DaGwL ljj/0f . -em_ ;+:yfksx?n] s'g} Ps a+}s tyf ljQLo ;+:Yffdf r'Qmf k"FhLsf] a9Ldf !% k|ltzt / cGo a}+s tyf

ljQLo ;+:yfx?df r'Qmf k"FhLsf] a9Ldf ! k|ltzt eGbf a9L nufgL gu/]sf] :jM3f]if0ff . -`_ o; a}+s ;dIf lgj]bg lb+bfsf jvt ;+:yfsf] s'n shf{sf] % k|ltzt eGbf sd lgis[o shf{ /x]sf]

k'i6\ofO{F x'g] sfuhft . -6_ ;+:yf ;+:yfkgf ubf{ vr{ ePsf] k"j{ ;~rfng vr{ k"0f{ ?kdf ckn]vg ePsf] k|dfl0ft x'g]

sfuhft . -7_ ;+:yf kl5Nnf] % jif{b]lv nuftf/ d'gfkmfdf ;~rfng e}/x]sf] k|dfl0ft x'g] n]vfk/LIf0f ePsf] ljut

% jif{sf] ljQLo ljj/0f . -8_ ;+:yfn] New Capital Adequacy Framework k"0f{ ?kdf nfu" ug{;Sg] of]hgf tyf ;+rfns

;ldltsf] k|ltj4tf . -9_ z]o/ vl/b ljqmL sf/f]jf/ /f]Ssf ePsf] Joxf]/fsf] lwtf]kq ljlgdo ahf/sf] kq . -0f_ k"FhL kof{Kttf, k|lt u|fxs shf{ ;Ldf, shf{ lgIf]k cg'kft, shf{ gf]S;fgL Joj:yf / ljQLo >f]t

kl/rfng ;DaGwL lgb]{zgx? k"0f{ ?kdf kfngf u/]sf] :jM3f]if0ff tyf ;f] k'i6\ofO{F x'g] sfuhft . -t_ ljut # jif{df zL3| ;'wf/fTds sfo{jfxL gePsf] :jM3f]if0ff . -y_ n]vfk/LIf0f ePsf] cl3Nnf] cfly{s jif{sf] ljQLo ljj/0fsf] cfwf/df Joj;fosf] cfsf/ -lgIf]k tyf

shf{sf] s'n of]u_ / u|fxs ;+Vof -lgIf]kstf{ / C0fL_ o; lgb]{zg adf]lhd /x]sf] k'i6\ofO{F x'g] sfuhft .

$= ;}4flGts ;xdltM -!_ a'Fbf g+= -#_ cg';f/ :t/f]Ggltsf nflu k]z x'g cfPsf] lgj]bgdfly o; a}+sn] a}++s tyf ljQLo ;+:yf

;DaGwL P]g, @)^# sf] bkmf #^, o;} lgb]{zgsf] a'Fbf g+= @ adf]lhdsf] k"j{of]Uotf tyf k]z x'g cfPsf sfuhft tyf ljj/0fx? d"NofÍg u/L dflyNnf] ju{sf] ljQLo sf/f]jf/ ug]{ cg'dlt k|bfg ug]{ k|s[ofut Joj:yf cjnDag ug]{5 / dflyNnf] ju{sf] ljQLo sf/f]jf/ ug{ rfxg] ;DalGwt ljQLo ;+:yfx?nfO{ plNnlvt Joxf]/f hfgsf/L u/fpg] 5 . o;/L hfgsf/L pknAw u/fp+bf b]xfosf zt{x? sfod u/L ;}4flGts ;xdlt k|bfg ug{ ;lsg]5 M– -s_ dflyNnf] ju{sf] ljQLo sf/f]jf/ ;+Rffngsf] nflu hf/L k"FhLsf] )=)@ k|ltztn] x'g] /sd o;

a}ssf] gf=gf]=cf=lx= km'6s/ zLif{sdf hDdf u/L ;Ssn ef}r/ ;lxt cg';"rL –!*=$ adf]lhdsf] 9fFrfdf lgj]bg lbg'kg]{ .

-v_ dflyNnf] ju{sf] ;+:yfn] ug]{ sfo{ ;dfj]z u/L sDkgL /lhi6«f/sf] sfof{noaf6 k|dfl0ft ;+zf]lwt k|jGwkq / lgodfjnLsf] k|ltlnlk k]z ug'{kg]{ .

-u_ ;+zf]lwt shf{ gLlt, cfly{s k|zf;g ljlgodfjnL, sd{rf/L k|zf;g ljlgodfjnL / shf{ ckn]vg ljlgodfjnL k]z ug'{kg]{ .

-3_ dflyNnf] ju{sf] ;+:yfsf] ;+u7gfTds ;+/rgf / kbflwsf/Lx?sf] ljj/0f k]z ug'{kg]{ . -ª_ ;"rgf k|ljlw tyf ;km\6j]o/ ;DaGwL ljj/0f k]z ug'{kg]{ .

-@_ :t/f]Ggltsf] nflu lgj]bg lbPkl5 ;DjlGwt ;'kl/j]If0f ljefu;+u ;dGjo u/L tof/ ul/Psf] ljz]if lg/LIf0f k|ltj]bg;d]tnfO{ cfwf/ dfgL :t/f]Ggltsf nflu ul7t l;kmfl/; ;ldltdf cfjZos 5nkmn u/L ;f] ;ldltsf] l;kmfl/;df dfq :jLs[lt k|bfg ul/g] 5 .

-#_ ;}4flGts ;xdlt k|bfg ePsf] ldltn] ^ dlxgfleq dflyNnf] ju{sf] ljQLo sf/f]jf/ ;+rfng ug{ cfj]bg ul/;Sg' kg]{5 . tf]lsPsf] ;doleq cfj]bg gu/]df o; a}+sn] k|bfg u/]sf] ;}4flGts ;xdlt /2 ug{ ;lsg]5 .

%= ;}4flGts ;xdlt lbg OGsf/ ug{ ;lsg]M -!_ o; lgb]{zgdf cGoq h'g;'s} s'/f pNn]v ul/Psf] eP tfklg o; a}+sn] b]xfosf] s'g} cj:yfdf

:t/f]Gglt x'g rfxg] ;+:yfnfO{ :t/f]Ggltsf] nflu ;}4flGts ;xdlt lbg OGsf/ ug{ ;Sg]5 M–

227

-s_ a}Í jf ljQLo If]qsf] ljBdfg cj:yf / ;DefJotfsf] cfwf/df dflyNnf] ju{sf] ljQLo sf/f]af/ ;~rfng ug{ yk a}Í jf ljQLo ;+:yfnfO{ Ohfhtkq lbg pko'St gb]lvPdf .

-v_ v08 -s_ sf] cj:yf x]/L lgIf]kstf{sf] lxt ;+/If0fsf] lgldQ dflyNnf] ju{sf] ljQLo sf/f]af/ ;~rfng ug{ Ohfhtkq lbg plrt gb]lvPdf .

-u_ Ohfhtkqk|fKt ;+:yfnfO{ dflyNnf] ju{sf] ljQLo sf/f]jf/ ug{ Ohfhtkq lbFbf ljQLo If]qdf c:j:y k|lt:kwf{sf] jftfj/0f l;h{gf x'g] jf s'g} Ohfhtkqk|fKt ;+:yfsf] Psflwsf/ jf lgolGqt cEof; sfod x'g;Sg] ;Defjgf b]lvPdf .

-3_ o; lgb]{zgdf tf]lsPsf zt{ tyf dfkb08x? k"/f ePsf] gb]lvPdf . -@_ pkbkmf -!_ adf]lhd s'g} ;+:yfnfO{ dflyNnf] ju{sf] ljQLo sf/f]jf/ ;~rfng ug{ ;}4flGts ;xdlt

lbg g;lsg] cj:yf ePdf o; a}+sn] ;f]sf] sf/0f v'nfO{ lgj]bg k/]sf] ldltn] Ps ;o aL; lbgleq ;DalGwt ;+:yfnfO{ ;"rgf lbg]5 . ;f] cjlwleq o; a}+sn] yk ljj/0f dfu u/]sf] eP To:tf] ljj/0f k|fKt ePsf] ldltn] gAa] lbgleq To:tf] ;"rgf lbg]5 .

^= :t/f]Ggltsf] nflu :jLs[lt k|bfg ug]{M -!_ :t/f]Gglt eO{ dflyNnf] ju{sf] sf/f]jf/ ;+rfngsf] nflu lgj]bg k|fKt ePkl5 sfuhftx?sf] k/LIf0f

tyf ef}lts k"jf{wf/ ;d]t lg/LIf0f u/L :jLs[lt lbg o; a}+s ;Gt'i6 ePdf cfj]bg u/]sf] tLg dlxgf leq :jLs[lt k|bfg ul/g] 5 . To:tf] :jLs[ltsf] nflu o; a}+sn] yk sfuhft dfu u/]sf] cj:yfdf To:tf] sfuhft k]z u/]sf] ldltn] :jLs[lt k|bfg ug]{ sfof{jlw u0fgf x'g]5 .

-@_ :t/f]Gglt eO{ dflyNnf] ju{sf] sf/f]jf/ ;+rfngsf] nflu :jLs[lt k|bfg ug'{ cl3 ;}4flGts ;xdlt k|bfg ubf{ tf]lsPsf ;Dk"0f{ zt{x? k"/f u/]sf] x'g' kg]{5 .

&= z]o/ vl/b laqmL sf/f]jf/ /f]Ssf ug'{ kg]{M dflyNnf] ju{sf] Ohfhtkqk|fKt ;+:yfsf] nflu cfjZos kg]{ k"FhL k"/f u/]/ ;}4flGts ;xdlt kfpF egL

lgj]bg lbg] ljQLo ;+:yfn] To:tf] lgj]bg ;fy ;f] ;DaGwdf o; a}saf6 clGtd 6'+uf] gnfu];Ddsf] cjlwsf] nflu To:tf] Ohfhtkqk|fKt ;+:yfsf] z]o/ lwtf]kq jhf/df ;"rLs[t /x]sf] cj:yfdf z]o/ vl/b laqmL sf/f]jf/ /f]Ssf ePsf] Joxf]/fsf] lwtf]kq ljlgdo ahf/sf] kq ;d]t k]z ug'{ kg]{5 .

*= ufEg]÷ufleg] eO{ :t/f]Gglt x'g] ;DaGwdfM -!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf ^( jdf]lhd Ohfhtkqk|fKt ;+:yf Ps cfk;df

ufEg]÷ufleg] eO{ ;f]xL P]gsf] bkmf #^ adf]lhd :t/f]Ggltsf] nflu o; a}+sdf lgj]bg k]z x'g cfPdf ;j{k|yd ufEg]÷ufleg] ;DaGwL k|s[of cjnDjg ug'{ kg]{ 5 / ;f] sf] 6+'uf] nfu] kl5 :t/f]Ggltsf] sf/jfxL cl3 a9fOg] 5 . o;/L ufEg]÷ufleg] eO{ :t/f]Ggltsf] nflu k]z x'g cfPsf] lgj]bgnfO{ k|fyldstf lbOg]5 .

-@_ pka'Fbf -!_ adf]lhd o; a}+sdf lgj]bg lb+bf ;f]sf] hfgsf/L ;DalGwt ;+:yfn] clgjfo{ ?kdf sDkgL /lhi6«f/sf] sfof{no, g]kfn lwtf]kq af]8{ / lwtf]kq ljlgdo ahf/ ;d]tnfO{ u/fpg' kg]{5 .

-v_ sfo{If]q lj:tf/ ;DaGwL Joj:yf != ævÆ ju{sf] ljQLo ;+:yfsf] xsdf sf7df8f}+ pkTosf afx]s clw/fHosf ;Lldt lhNnfsf] sf/f]jf/af6 yk lhNnfdf -! lhNnfaf6 hf]l8Psf] #

lhNnf, hf]l8Psf ! –# lhNNffaf6 $–!) lhNNff / $–!) lhNNffaf6 /fli6«o :t/df_ sf/f]jf/ ;+rfng ug{ rfxg] ævÆ ju{sf] ljQLo ;+:yfn] b]xfosf zt{x? k"/f u/L sf/f]jf/sf] If]q lj:tf/ ug{ :jLs[ltsf nflu Joj;flos of]hgf ;lxt o; a}+sdf lgj]bg lbg ;Sg]5 M -!_ o; a}+sn] tf]s]sf] Go"gtd r'Qmf k"FhL k"/f u/]sf] . -@_ lgoldt?kn] jflif{s n]vfk/LIf0f u/L ;fwf/0f ;ef ;DkGg u/]sf] . -#_ a}+s tyf ljQLo ;+:yfsf] # jif]{ sfo{ ;+rfng cjlwsf] ljQLo ;"rsx? ;+lrt gf]S;fgLdf g/x]sf] . -$_ o; a}+ssf] lgb]{zg cg'?k k"FhLsf]if (Capital Adequacy) kof{Kt /x]sf] . -%_ o; a}+ssf] lgb]{zg cg'?k shf{sf] juL{s/0f u/L ;f]sf] nflu kof{Kt shf{ gf]S;fgL Aoj:yf (Loan

Loss Provision) sfod u/]sf] . -^_ lgis[o shf{ (NPA) kfFr k|ltzt ggf3]sf] . -&_ Ohfht lb+bf tf]lsPsf zt{x? k"/f u/]sf] .

228

@= æuÆ ju{sf] ljQLo ;+:yfsf] xsdf sf7df8f}+ pkTosf afx]s clw/fHosf cGo lhNnfdf ;+:yfkgf ePsf] æuÆ ju{sf] ljQLo ;+:yfn]

/fli6«o:t/df sf/f]jf/ ;+rfng ug{ rfx]df b]xfosf zt{x? k"/f u/L sf/f]jf/ If]q lj:tf/ ug]{ :jLs[ltsf nflu Joj;flos of]hgf ;lxt o; a}+sdf lgj]bg lbg ;Sg]5 M— -!_ o; a}+sn] tf]s]sf] Go"gtd r'Qmf k"FhL k"/f u/]sf] . -@_ lgoldt?kn] jflif{s n]vfk/LIf0f u/L ;fwf/0f ;ef ;DkGg u/]sf] . -#_ a}+s tyf ljQLo ;+:yfsf] # jif]{ sfo{ ;+rfng cjlwsf] ljQLo ;"rsx? ;+lrt gf]S;fgLdf g/x]sf] . -$_ o; a}+ssf] lgb]{zg cg'?k k"FhLsf]if (Capital Adequacy) kof{Kt /x]sf] . -%_ o; a}+ssf] lgb]{zg cg'?k shf{sf] juL{s/0f u/L ;f]sf] nflu kof{Kt shf{ gf]S;fgL Aoj:yf -Loan

Loss Provision) sfod u/]sf] . -^_ lgis[o shf{ (NPA) kfFr k|ltzt ggf3]sf] . -&_ Ohfht lb+bf tf]lsPsf zt{x? k"/f u/]sf] .

#= sfo{If]q lj:tf/ ;DaGwL dfly plNnlvt Joj:yfsf] cltl/Qm lgDg yk Joj:yf sfod ul/Psf] 5 M— -s_ ! lhNnf sfo{If]q ePsf ævÆ ju{sf ;+:yf Psk6sdf Ps tx dfq cyf{t # lhNnf;Dd, #

lhNnf;Dd sfo{If]q ePsf ;+:yf Psk6sdf Ps tx dfq cyf{t !) lhNnf;Dd / !) lhNnf;Dd sfo{If]q ePsf ;+:yf Psk6sdf Ps tx dfq cyf{t /fli6«o:t/;Dd tyf sf7df8f}F pkTosf aflx/ sfo{If]q sfod /x]sf æuÆ ju{sf] ljQLo ;+:yfn] :yfkgf ePsf] jf sfo{If]q lj:tf/ u/]sf] # jif{kl5 dfq qmlds ?kdf -tx ggf£g] u/L_ yk sfo{If]q lj:tf/ ug{ ;Sg]5g\ .

pko{'Qm Joj:yf o;cl3 lgj]bg lbPsf ;+:yfx?sf] xsdf ;d]t nfu" x'g]5 . -v_ sfo{If]q lj:tf/sf nflu cfj]bg lbg] ;+:yfn] ljBdfg sfo{If]qleqsf k|To]s lhNnfdf slDtdf Ps–

Psj6f zfvf sfof{nox? :yfkgf ul/;s]sf] x'g' kg]{5 . -u_ ævÆ ju{sf] /fli6«o :t/df sfo{I]fq lj:tf/ ug]{ ;+:yfn] New Capital Adequacy Framework k"0f{ ?kdf

nfu' ug{ ;Sg] k|df0f k]z ug'{ kg]{5 . -ª_ sfo{If]q lj:tf/ ug]{ ;+:yfn] xfn sfo{/t sfo{If]qdf sDtLdf klg b'O{ cw{jflif{s cjlwdf lg/Gt/

?kn] O=k|f=lgb]{zg g+= !^ adf]lhd cfk"mn] ljQLo ;|f]t ;+sng ug{ kfpg] ;Ldfsf] ^) k|ltzt ljQLo ;|f]t ;+sng u/]sf] x'g' kg]{ 5 . To:tf] ljQLo ;|f]t ;+sngsf] u0fgf ubf{ k|fylds k"FhLsf]ifsf] ;§f xfn sfod /x]sf] sfo{If]qsf] nflu tf]lsPsf] Go"gtd r'Qmf k"FhLnfO{ cfwf/ lng ;lsg] 5 .

-r_ g]kfn /fi6« a}+saf6 ;+:yf jf ;+:yfsf] cWoIf, ;+rfns / sfo{sf/L k|d'v sf/jfxLdf k/]sf] eP ;f] sf/jfxL km's'jf ePsf] cjlw # jif{ k"/f ePsf] x'g' kg]{5 .

$= sfo{If]q lj:tf/sf nflu cfj]bg;fy lgDg sfuhftx? ;+nUg x'g' kg]{ M— -s_ ljBdfg ;+:yfks / ;+rfnsx?sf] ljj/0f . -v_ ljQLo ;+:yfsf] cfufdL % jif{sf] k|If]lkt ljQLo cj:yf, Joj;flos /0fgLlt, k|fljlws tyf

Joj:yfkg kIf / ahf/ ;+j]bgzLntf ljZn]if0f ;lxtsf] Joj;flos of]hgf . -u_ ljQLo sf/f]jf/ ;Grfngsf nflu skf]{/]6 sfof{no÷d'Vo zfvf sfof{no ljBdfg sfo{If]qb]lv cGo

:yfgdf ;Grfng ug]{ ePdf ;f] sfof{nosf] ef}lts k"jf{wf/, ;"rgf k|ljlw, jLdf tyf ;'/Iff Joj:yf, 3/ef8f s/f/gfdf, k|d'v sfo{sf/L clws[t nufot d'Vo sd{rf/Lx?sf] of]Uotf cg'ej ;DaGwL sfuhft .

-3_ sfo{If]q lj:tf/ eP kZrft sfod x'g] sfo{If]qnfO{ ;d]6]/ tof/ ul/Psf] shf{ gLlt, nufgL gLlt, lgIf]k kl/rfng gLlt, jf;nft aflx/sf] sf/f]jf/ ;+rfng gLlt, cfGtl/s n]vfk/LIf0f gLlt, u}/ a}lsË ;DklQ Joj:yfkg gLlt, ;DklQ bfloTj Joj:yfkg gLlt, ;"rgf k|ljlw gLlt / cfkm\gf] u|fxs klxrfg gLlt .

-ª_ sfo{If]q lj:tf/ ;DaGwdf ;fwf/0f ;efn] u/]sf] lg0f{osf] k|ltlnlk . %= sfo{If]q la:tf/sf ;DaGwdf ;+:yfsf] ;+rfns ;ldlt;Fu cGtlqm{of u/L sfuhft k"/f ePsf] ^) lbgleq

;f] ;DaGwL k|lqmofsf] 6'+uf] nufOg]5 . ^= sDtLdf !) lhNnf;Dd sfo{If]q ePsf] s'g} Ps ljQLo ;+:yf;+u cGo ævÆ jf æuÆ ju{sf] ljQLo ;+:yf

Ps cfk;df ufleO{ /fli6«o :t/df sfo{If]q lj:tf/ ug{ rfxg] ;+:yfnfO{ csf]{ Joj:yf geP;Dd ljz]if k|fyldstf lbOg]5 .

-gf]6M dfly a'Fbf ævÆ sf] k|of]hgsf] nflu æsfo{ If]q lj:tf/Æ eGgfn] yk lhNnfdf ;]jf lj:tf/ ug]{ Joj:Yff ;Demg' kb{5 ._ -u_ sfo{If]q ;+s'rg ;DaGwL Joj:yf -!_ Ohfhtkqk|fKt ævÆ / æuÆ ju{sf] ;+:yf k"FhL ckof{Kttfsf] sf/0faf6 ;f]xL ju{sf] Ohfhtkqk|fKt

;+:yfdf /xL sfo{If]q ;+s'rg ug{ rfx]df :jLs[ltsf nflu g]kfn /fi6« a}Ídf lgj]bg lbg ;Sg]5 . o;/L

229

k]z x'g cfPsf] lgj]bgsf] ;DaGwdf g]kfn /fi6« a}Ín] cfjZos hfFra'em u/L :jLs[lt k|bfg u/]df To:tf] ljQLo ;+:yfsf] sfo{If]q ;+s'rg x'g]5 .

-@_ b]xfosf] s'g} jf ;a} cj:yf k"/f gug]{ ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfnfO{ ;f]xL ju{df /xg] u/L pQm ;+:yfsf] sfo{If]q ;+s'rg u/fpg g]kfn /fi6« a}Ín] lgb]{zg lbg ;Sg]5 M–

-s_ g]kfn /fi6« a}Ín] tf]s]sf] cjlwleq tf]s] adf]lhdsf] k"FhL gk'¥ofPsf], -v_ ljut kfFr jif{b]lv nuftf/ gf]S;fgLdf /x]sf], -u_ g]kfn /fi6« a}Ín] lbPsf] lgb]{zg k6s k6s pNn+3g u/L sf/afxLdf k/]sf], -3_ g]kfn /fi6« a}Ín] tf]s] adf]lhd hf]lvd Joxf]g]{ sf]if sfod ug{ g;s]sf] . -#_ pka'Fbf g+= -@_ adf]lhd s'g} ljQLo ;+:yfnfO{ sf/afxL ug'{eGbf cufl8 g]kfn /fi6« a}Ín] To:tf] ljQLo

;+:yfnfO{ To:tf] sf/afxLsf] lj?4 ;kmfO{ k]z ug]{ dgfl;a dflkmssf] df}sf lbg]5 . -$_ pka'Fbf -!_ adf]lhd sfo{If]q ;+s'rg ubf{ b]xfo adf]lhd ug{ ;lsg] 5M– -s_ /fli6«o:t/af6 If]qLo:t/ jf $–!) lhNnf jf !–# lhNnf jf ! lhNnfdf . -v_ If]qLo:t/af6 $–!) lhNnf jf !–# lhNnf jf ! lhNnfdf . -u_ $–!) lhNnfaf6 !–# lhNnf jf ! lhNnfdf . -3_ !–# lhNnfaf6 ! lhNnfdf . -3_ ufEg]÷ufleg] ;DaGwL Joj:yf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf ^( jdf]lhd Ohfhtkqk|fKt ;+:yf Ps cfk;df ufEg]

jf ufleg] ;DaGwdf o; a}+saf6 hf/L a}+s tyf ljQLo ;+:yf Ps cfk;df ufEg] jf ufleg] ;DaGwL ljlgodfjnL, @)^* adf]lhd x'g]5 .

-ª_ vf/]hL / arfp -!_ o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)^( sf] ufEg]÷ufleg]

/ :t/f]Gglt x'g] ;DaGwdf O=k|f= lgb]{zg g+= !*÷)^( tyf ;f] kZrft @)&) c;f/ d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? vf/]h ul/Psf] 5 .


230

cg';"rL !*=!

>L g]kfn /fi6« a}+s s]Gb|Lo sfof{no a}+s tyf ljQLo ;+:yf lgodg ljefu afn'jf6f/, sf7df8f}+ .

ljifoM ======= ju{sf] Ohfhtkqk|fKt ;+:yfdf kl/0ft x'g] ;}4flGts ;xdlt kfpF .

dxf]bo, k|rlnt sDkgL P]g adf]lhd klAns lnld6]8 sDkgLsf] ?kdf g]kfn ;/sf/, sDkgL /lhi6«f/sf]

sfof{nodf btf{ u/fO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g adf]lhd ljut === jif{ b]lv ljQLo sf/f]jf/ ;+rfng

ub}{ cfPsf]df ;f]xL P]gsf] bkmf #^ adf]lhd dflyNnf] ju{sf] ;+:yf ==== ju{df kl/0ft ug]{ u/L ;+:yfsf] ;fwf/0f

;efaf6 lg0f{o ePsf]n] ;}4flGts ;xdlt kfpg To; a}+ssf] k"j{ :jLs[ltsf] nflu tf]lsPsf cfjZos sfuhft

;lxt of] lgj]bg k]z u/]sf 5f}+ .

cfjZos sfuhft yfg=======;+nUg 5g\ .

ejbLo,

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

-;+:yfsf] tkm{af6 cflwsfl/s JolQm_

gfdM

7]ufgfM

6]lnkmf]g g+ M

ˆofS; g+= M

Od]n 7]ufgf M

ldltM

;+:yfsf] 5fkM

231

cg';"rL !*=@

=================================================== ln=

ljQLo ;+:yfsf] ;+:yfks ;d"xdf /x]sf JolQmx?sf]

JolQmut ljj/0f

Kfmf]6f]

!= k"/f gfd y/ M @= hGd ldlt M #= hGd :yfg M $= gful/stf M %= k"/f 7]ufgf M

-s_ :yfoL M -!_ 6]lnkmf]g -@_ Od]n -#_ km\ofS; -v_ c:yfoL M -!_ 6]lnkmf]g -@_ Od]n -#_ km\ofS;

^= xfnsf] k]zf M -s_ kmd{ jf sfof{nosf] gfd M -v_ 7]ufgf M -u_ Joj;fosf] k|s[lt÷sfd M -3_ kbsf] gfd M -ª_ 6]lnkmf]g÷ ˆofS;÷O{d]n M

&= a}jflxs l:ylt M -s_ ljjflxt÷ cljjflxt÷ ;DaGw ljR5]b eO{ cnu a;]]sf] -v_ ljjflxtsf] xsdf klt÷kTgLsf] gfd M -u_ klt÷kTgLsf] k]zf M -3_ cfl>tx?sf] ljj/0f k"/f gfd ;DaGw pd]/

*= -s_ afa'sf] gfd M 7]ufgf M k]zf M

-v_ afh]sf] gfd M 7]ufgf M

232

(= z}lIfs of]Uotf M tx ;+:yfsf] gfd,

7]ufgf cWoog jif{ ljifo pkflw lnPsf] ldlt

:gfts :gftsf]Q/ ljBfjfl/lw Joj;flos :t/ tflnd ;]ldgf/ s_ v_ u_

!)= tkfO{;Fu s'g} Joj;flos (Professional) ljifodf sfd ug]{ Ohfht 5 < � 5 � 5}g olb 5 eg] -s_ Ohfhtsf] k|s[lt M -v_ Ohfht lnPsf] ldlt M -u_ Ohfht gDj/ M -3_ Ohfht lbg] ;+:yf / 7]ufgf M

!!= tkfO{ s'g} Joj;flos Ifdtfsf] cfwf/df, g]kfn /fi6« a}+saf6 lg/LIf0f, cg'udg ug'{ kg]{ ;+:yfdf sfd ug'{x'G5< -olb 5 eg], ;+:yfsf] gfd, 7]ufgf / sfdsf] k|s[lt pNn]v ug'{xf];\ . ;fy}, ;DjlGwt ;+:yfaf6 ;+:yfkg x'gsf nflu :jLs[lt kq k]z ug'{xf];\ _ .

!@= s'g} ;+ul7t ;+:yfdf tkfO{sf] s'g} ljQLo :jfy{ jf lxt ufFl;Psf] 5 eg] v'nfpg' xf];\ < !#= d}n] of] ljQLo ;+:yfdf b]xfo jdf]lhdsf] /sd nufgL u/]sf] 5' . != ;+:yfdf nufgL u/]sf] /sd ?====== ===== ======= -cIf/]kL=============== =============== ===_ . @= ;+:yfsf] s'n hf/L k"FhLsf] k|ltzt ================== . of] z]o/ o; a}+s÷ljQLo ;+:yfsf] r'Qmf k"FhLsf]

!% k|ltzteGbf a9L 5}g . !$= tkfO{ s'g} kmf}Hbf/L cleof]udf kg'{ ePsf] 5 <

� 5 � 5}g !%= tkfFO{+n] cGo a}+s tyf ljQLo ;+:yf;+u shf{ sf/f]jf/ ug'{ ePsf] 5 <

� 5 � 5}g -5 eg] lj:t[t ljj/0f v'nfpg' xf];\ <_ !^= lgDg k|Zgx?sf] hjfkm 5÷5}gdf lbg'xf];\ M

-s_ tkfO{+sf] lj?4df cbfntdf s'g} ck/flws sf/jfO{ lj?4 d'2f rn]sf] 5 < � 5 � 5}g -v_ tkfO{+n] sfg"g pNn+3g u/]sf] sf/0faf6 ;hfoF kfpg' ePsf] 5 < � 5 � 5}g -u_ tkfO{+ ;+nUg ePsf] s'g} ;+:yf 6f6 kN6]sf] 5 < � 5 � 5}g -3_ tkfO{+n] sfd u/]sf] jf ;+rfns ePsf] jf tkfO{+n] % -kfFr_ k|ltzt eGbf a9L z]o/ nufgL u/]sf]

;+:yf shf{ e'QmfgL ug{ g;s]sf] sf/0f slxNo} sfnf];"rLdf k/]sf] 5, 5}g . � 5 � 5}g

-ª_ u}/ sfg"gL ?kdf ljb]zL d'b|f sf/f]jf/df ;+nUg x'g' ePsf] 5 < � 5 � 5}g -r_ tkfO{+ ;+nUg ePsf] ;+:yf slxNo} ck/flws s[ofsnfkdf ;+nUg ePsf] 5 < � 5 � 5}g -5_ tkfO{nfO{+ a}+s tyf ljQLo ;+:yfsf] shf{ sf/f]jf/df b'?kof]u u/]sf] / ;Gtf]ifhgs gePsf] egL a}+s

tyf ljQLo ;+:yfaf6 s'g} clen]v u/]sf] 5 < � 5 � 5}g -h_ tkfO{ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf kg'{ ePsf] 5 < � 5 � 5}g

olb k/]sf] eP ;f] ;"rLaf6 k'ms'jf ePsf] ldltn] sDtLdf ltg jif{ k'/f ePsf] 5 < � 5 � 5}g

-em_ tkfO{+ cGo a}+s tyf ljQLo ;+:yfsf] axfnjfnf sd{rf/L, ;~rfns, n]vfk/LIfs sfg"gL jf cGo ;Nnfxsf/ x'g'x'G5 < � 5 � 5}g

233

-`_ tkfO{+ lwtf]kq bnfn jf ahf/ lgdf{tf /xg' ePsf]] 5 < � 5 � 5}g -6_ tkfO{ s'g} ;fj{hlgs ck/fw u/]sf], sfg"g pNn+3g u/]sf] jf k|rlnt sfg"g jdf]lhd lj36gdf

k/]sf] s'g} ;+:yfdf sd{rf/L jf ;NNffxsf/sf] ?kdf /xg' ePsf] 5 < � 5 � 5}g -7_ tkfO{ k|rlnt sfg"g jdf]lhd bfdf;flxdf kg'{ ePsf] 5 < � 5 � 5}g -8_ tkfO{n] s'g} /fhg}lts kbdf lgjf{lrt jf dgf]lgt k|ltlglwsf] ?kdf sfdsfh ul//xg' ePsf] 5 < � 5 � 5}g

-9_ tkfO{nfO{ k|rlnt sfg"g jdf]lhd s'g} k]zf jf Joj;fo ug{ /f]s nufOPsf] 5 < � 5 � 5}g -0f_ tkf+O{n] nufgL u/]sf] cGo kmd{÷sDkgL÷;+ul7t ;+:yf g]kfn /fi6« a}+sn] lg/LIf0f tyf ;'kl/j]If0f

ug{ rfx]df dGh'/ 5 . � 5 � 5}g -t_ tkfO{n] o; a}+saf6 Ohfhtkqk|fKt cGo a}+s tyf ljQLo ;+:yfdf ;+:yfkssf] x}l;otn] nufgL

ug'{ePsf] 5 < � 5 � 5}g -5 eg] lj:t[t ljj/0f v'nfpg' xf];_ !&= ;do ;dodf g]kfn /fi6« a}+sn] lgwf{/0f u/] cg'?k d]/f] a}+s÷ljQLo ;+:yfsf] k"FhL k'¥ofpg] k|ltj4tf

hfx]/ ub{5' . dfly pNn]v ul/Psf] ljj/0f l7s ;fFrf] xf] . oL s'g} klg ljifodf hfFra'em÷5fgljg tyf d}n] lbPsf]

ljj/0f ;fj{hlgs ug{ d]/f] d~h'/L 5 . e'm7f] ePdf o;}sf cfwf/df a}+s ;+:yfkgf ug]{ Ohfht glbPdf d]/f] d~h'/L 5 .

b:tvt M

gfd M

ldlt M

7]ufgf M

6]lnkmf]g M

234

cg";"rL !*=#

================================== ln=

ljQLo ;+:yfsf] ;+:yfks ;d"xdf /x]sf ;+:yf

-kmd{,sDkgL,;+ul7t ;+:yf_x?sf] ljj/0f

!= :jb]zL ;+:yf -kmd{, sDkgL tyf ;+ul7t ;+:yf_ M

-s_ ;+:yfsf] gfd M

-v_ ;+:yf btf{ ldlt M

-u_ k|ltlglwTj ug]{ JolQm

gfdM

kbM

@= ljb]zL nufgLsf] xsdf M

-s_ ;+:yfsf] gfd M

-v_ ;+:yf btf{ ldlt M

-u_ k|ltlglwTj ug]{ JolQm

gfdM

kbM

#= ;]jfsf] clen]v -ljut % jif{sf]_ a}+s tyf ljQLo ;+:yf jf s'g} klg k|sf/sf] lgIf]k ;DjGwL Jojzfo ;~rfng ug]{ ;+:yf eP ;f] sf] lj:t[t ljj/0f M ;+:yfsf] gfd, 7]ufgf cjlw kb lgs6td

;'kl/j]Ifssf] gfd sfd 5f]8\g'sf] sf/0f

$= ;+:yfsf] gfdaf6 s'g} Joj;flos (Professional) ljifodf sfd ug]{ Ohfht 5 < � 5 � 5}g olb 5 eg]

-s_ Ohfhtsf] k|s[lt M -v_ Ohfht lnPsf] ldlt M -u_ Ohfht gDj/ M -3_ Ohfht lbg] ;+:yf / 7]ufgf M

%= ;+:yf ljut b'O{ jif{ b]lv ;~rfng d'gfkmfdf /x]sf] 5÷5}g < � 5 � 5}g

;+:yfsf] b'O{ cf=j=sf] ljQLo ljj/0f o;};fy ;+nUg 5 .

^= ;+:yfaf6 nufgL u/L cGo kmd{, sDkgL, ;+ul7t ;+:yfdf s'g} ljQLo :jfy{ jf lxt ufFl;Psf] 5 eg] v''nfpg' xf]; .

&= of] ljQLo ;+:yfdf b]xfo jdf]lhdsf] /sd nufgL u/]sf 5f}+ . != ;+:yfdf nufgL u/]sf] /sd ?====== ===== ======= -cIf/]kL=============== =============== ===_ . @= ;+:yfsf] s'n hf/L k"FhLsf] k|ltzt ================== . of] z]o/ o; ljQLo ;+:yfsf] r'Qmf k"FhLsf] !%

k|ltzteGbf a9L /x]sf] 5}g .

*= ;+:yfsf] cGo a}+s tyf ljQLo ;+:yf;+u shf{ sf/f]jf/ 5 <

� 5 � 5}g -5 eg] lj:t[t ljj/0f v'nfpg' xf];\ <_

235

(= lgDg k|Zgx?sf] hjfkm 5÷5}gdf lbg'xf];\ M

-s_ ;+:yfsf] lj?4df cbfntdf s'g} ck/flws sf/jfO{ lj?4 d'2f rn]sf] 5 < � 5 � 5}g

-v_ ;+:yfn] sfg"g pNn+3g u/]sf] sf/0faf6 ;hfoF kfPsf] 5 < � 5 � 5}g

-u_ ;+:yfn] nufgL u/]sf] cGo s'g} ;+:yf 6f6 kN6]sf] 5 < � 5 � 5}g

-3_ ;+:yfn] sfd u/]sf] jf ;+rfns ePsf] jf ;+:yf+n] % -kfFr_ k|ltzt eGbf a9L z]o/ nufgL u/]sf] ;+:yf shf{ e'QmfgL ug{ g;s]sf] sf/0f slxNo} sfnf];"rLdf k/]sf] 5 < � 5 � 5}g

-ª_ ;+:yf u}/ sfg"gL ?kdf ljb]zL d'b|f sf/f]jf/df ;+nUg ePsf] 5 < � 5 � 5}g

-r_ tkfO{sf] ;+:yfnfO{+ a}+s tyf ljQLo ;+:yfsf] shf{ sf/f]jf/df b'?kof]u u/]sf] / ;Gtf]ifhgs gePsf] egL a}+s tyf ljQLo ;+:yfaf6 s'g} clen]v u/]sf] 5 < � 5 � 5}g

-5_ ;+:yf shf{ ;"rgf s]Gb|sf] sfnf];"rLdf k/]sf]] 5 < � 5 � 5}g olb k/]sf] eP ;f] ;"rLaf6 k'ms'jf ePsf] ldltn] sDtLdf tLg jif{ k"/f ePsf] 5 < � 5 �

5}g

-h_ ;+:yf cGo a}+s tyf ljQLo ;+:yfsf] ;~rfns, n]vfk/LIfs sfg"gL jf cGo ;Nnfxsf/ 5 < � 5 � 5}g

-em_ ;+:yf lwtf]kq bnfn jf ahf/ lgdf{tf /x]sf]]] 5 < � 5 � 5}g

-`_ ;+:yf s'g} ;fj{hlgs ck/fw u/]sf], sfg'g pNn+3g u/]sf] jf k|rlnt sfg'g jdf]lhd lj36gdf k/]sf] s'g} ;+:yfdf ;NNffxsf/sf] ?kdf /x]sf]] 5 < � 5 � 5}g

-6_ tkfO{sf] ;+:yf k|rlnt sfg'g jdf]lhd bfdf;flxdf k/]sf]] 5 < � 5 � 5}g

-7_ ;+:yfnfO{ k|rlnt sfg'g jdf]lhd s'g} k]zf jf Joj;fo ug{ /f]s nufOPsf] 5 < � 5 � 5}g

-8_ ;+:yfn]] nufgL u/]sf] cGo kmd{÷sDkgL÷;+ul7t ;+:yf g]kfn /fi6« a}+sn] lg/LIf0f tyf ;'kl/j]If0f ug{ rfx]df dGh'/ 5 . � 5 � 5}g

-9_ ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt cGo a}+s tyf ljQLo ;+:yfdf ;+:yfkssf] x}l;otn] nufgL u/]sf]] 5 < � 5 � 5}g -5 eg] lj:t[t ljj/0f v'nfpg' xf];_

!)= ;do ;dodf g]kfn /fi6« a}+sn] lgwf{/0f u/] cg'?k xfdLn] a}+s÷ljQLo ;+:yfsf] k"FhL k'¥ofpg] k|ltj4tf hfx]/ ub{5f}+ .

dfly pNn]v ul/Psf] ljj/0f l7s ;fFrf] xf] . oL s'g} klg ljifodf hfFra'em÷5fgljg tyf d}n] lbPsf] ljj/0f ;fj{hlgs ug{ d]/f] d~h'/L 5 . e'm7f] ePdf o;}sf cfwf/df dflyNnf] ju{df kl/0ft x'g] Ohfht glbPdf d]/f] d~h'/L 5 .

b:tvt M

gfd M

ldlt M

7]ufgf M

6]lnkmf]g M

236

cg';"rL !*=$

>L g]kfn /fi6« a}+s s]Gb|Lo sfof{no a}+s tyf ljQLo ;+:yf lgodg ljefu afn'jf6f/, sf7df8f}+ .

ljifoM dflyNnf] ju{sf] ljQLo sf/f]af/ ug]{ :jLs[lt kfpF .

dxf]bo, To; a}+ssf] k=;+= =================== ldlt =====================sf] kqaf6 ====== ju{sf] Ohfhtkqk|fKt ;+:yfsf

?kdf kl/0ft ug{ ;}4flGts ;xdlt k|fKt ePsf]df tf]lsPsf zt{x? k'/f u/L ;s]sf] x'Fbf cfjZos sfuhft Pj+

Ohfhtkq b:t'/ ;lxt a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf #^ adf]lhd ==== ju{sf] ;+:yfsf]

?kdf ljQLo sf/f]jf/ ug]{ Ohfhtkq kfpgsf] nflu of] lgj]bg k]z u/]sf 5f}+ .

cfjZos sfuhft yfg=======;+nUg 5g\ .

ejbLo,

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

-;+:yfsf] tkm{af6 cflwsfl/s JolQm_

gfdM

7]ufgfM

6]lnkmf]g g+ M

ˆofS; g+= M

Od]n 7]ufgf M

ldltM

;+:yfsf] 5fkM

237



O=k|f=lgb]{zg g+= !(÷)&)

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

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cfkm\gf] u|fxssf] klxrfg ug{] ;DaGwL :ki6 sfo{ljlw cjnDjg ug{ / ;DklQ z'4Ls/0f tyf cft+sjfbL s[ofsnfkdf nufgL ug]{ sfo{ lgjf/0f ug]{ ;DaGwdf ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ sf] bkmf $$v sf] k|of]hgsf nflu g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L] of]] lgb]{zg hf/L ul/Psf] 5 . != gLlt, k|lqmof / cEof;

-!_ ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DjGwL sfo{sf] lgoGq0f Pj+ lg/f]k0fsf nflu Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfn] ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$, ;DklQ z'4Ls/0f lgjf/0f lgodfjnL, @)^^ / o; lgb]{zgn] tf]s] adf]lhd cfjZos gLlt, k|lqmof / cEof;sf] th{'df u/L sfof{Gjo ug'{ kg]{5 .

-@_ pka'Fbf -!_ adf]lhdsf] gLlt, k|lqmof / cEof;df b]xfosf ljifodf cfjZos tyf pko'Qm Joj:yf ug'{ kg]{5M -s_ hf]lvddf cfwfl/t k|lqmof ;lxt u|fxssf] u|fxs klxrfg k4lt -Customer Due Deligince_

nfO{ cfjZostf cg';f/ nfu" ug]{, -v_ u|fxssf] cBfjlws clen]v sfod ug]{, -u_ sf/f]jf/ tyf cGo ljj/0f ;'/lIft /fVg], -3_ ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ tyf o; lgb]{zgsf] a'Fbf g+=!& cg';f/ ljQLo hfgsf/L

OsfO{df ;Ldf ;DjGwL sf/f]jf/ ljj/0f k7fpg], -ª_ ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$, tyf o; lgb]{zgn] tf]s] cg'?ksf z+sf:kb sf/f]jf/sf]

ljj/0f ljQLo hfgsf/L OsfO{df k7fpg], / -r_ o; lgb]{zgsf] kfngf ug{ cfjZos kg]{ cfGtl/s gLlt, k|lqmof, k|0ffnL / lgoGq0fsf

pkfox?sf] th{'df ug]{ . -#_ g]kfn aflx/ s'g} zfvf jf ;xfos sDkgL dfkm{t sf/f]jf/ u/L /x]sf Ohfhtkq k|fKt a}+s jf

ljQLo ;+:yfx?n] o; lgb]{zg tyf ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgoGq0f ;DjGwL k|rlnt sfg"g tyf lgodx?nfO{ To:tf sf/f]jf/sf ;DjGwdf klg nfu" ug'{ kg]{5 . To:tf] :yfgdf /x]sf zfvf jf ;xfos sDkgLnfO{ ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$, ;DklQ z'4Ls/0f lgjf/0f lgodfjnL, @)^^, o; lgb]{zgsf] sfof{Gjogdf s'g} k|ltjGw jf Jojwfg ePdf ;f]sf] hfgsf/L o; a}+snfO{ lbg' kg]{5 .

@= hf]lvddf cfwfl/t k|0ffnLsf] k|of]u u/L u|fxs klxrfg k4lt sfod ug]{ -!_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfn] cfkm\gf u|fxssf] klxrfg Pj+ d'NofÍgsf nflu k|of]u ug]{

u|fxs klxrfg k4lt -Customer Due Diligence_ n] b]xfosf s'/fx? ;dfj]z ug'{ kg]{5M -s_ u|fxs / u|fxssf] lxtflwsf/Lsf] klxrfg ug]{, -v_ u|fxs / u|fxssf] lxtflwsf/Lsf] af/]df cfjZos ;"rgf ;+sng ug]{ / cfjZostf cg';f/

u|fxssf] hf]lvd ljj/0f tof/ ug]{, -u_ gofF u|fxsx? l:jsf/ ug]{ gLlt nfu" ug]{, -3_ u|fxs / u|fxssf] lxtflwsf/Lsf] ;"rgf tyf ljj/0f lgoldt?kdf cBfjlws ug]{, / -ª_ u|fxssf] sf/f]jf/sf] ljj/0fnfO{ lgoldt?kdf cg'udg ug]{ .

-@_ hf]lvdsf cfwf/df cyf{t pRr hf]lvddf /x]sf u|fxssf] nflu kl/:s[t -Enhanced Customer Due Diligence_ tyf sd hf]lvddf /x]sf u|fxssf] nflu ;fdfGo u|fxs klxrfg k4ltsf] -Simplified Customer Due Diligence_ nfu" ug'{ kg]{5 .

#= u|fxssf] klxrfg -!_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] a]gfdL tyf sfNklgs gfddf s'g} klg vftf vf]Ng' jf

/fVg' x'b}g . -@_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] cfkm\gf u|fxs tyf lxtflwsf/Lsf] jf:tljs kl/ro yfxf

kfpg' kg]{5 . u|fxs eGgfn] b]xfosf -jf To:tf] ;DjGw :yfkgf ug{ vf]Hg]_ JolQmx?nfO{ hgfpF5M

238

-s_ Joj;flos ;DjGw ePsf, -v_ Ps k6s jf k6s] ?kdf o; lgb]{zgsf] a'Fbf !& sf] pka'Fbf -!_ df tf]lsPsf] ;Ldf jf ;f]

eGbf a9L sf/f]jf/ ug]{, -u_ o; lgb]{zgsf] a'Fbf !$ df pNn]v eP cg'?ksf] ljB'tLo dfWodaf6 :yfgfGt/0fsf] sfo{df

;+nUg, / -3_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] sf/f]jf/ ubf{ s'g} ;dodf ;f] JolQm ;DklQ

z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DjGwL sfo{df ;+nUg ePsf] jf x'g ;Sg] cf+zsf /x]sf] sf/f]jf/ jf Joj;fodf ;+nUg ePsf] .

-#_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] b]xfosf s'g} klg ;dodf u|fxssf] pko'Qm klxrfg sfod ug{ cfjZos kl/ro lng] / ;f]sf] plrt d"NofÍsg ug'{ kg]{5 . -s_ Joj;flos ;DjGwsf nflu cg'/f]w ubf{, -v_ lgZrt ;Ldf leqsf] k6s] sf/f]jf/ ubf{, -u_ ljB'tLo dfWodaf6 :yfgfGt/0f ubf{, -3_ s'g} JolQm ;+sf:kb sf/f]jf/ jf sfo{df ;+nUg ePsf] kfOPdf, / -ª_ s'g} JolQmsf] ;DaGwdf klxn] g} k|fKt ul/;s]sf] klxrfg ;DjGwL sfuhftdf s'g} lsl;dsf]

z+sf jf b'ljwf pTkGg ePdf . -$_ k|fs[lts JolQmsf] ;DjGwdf klxrfg sfod ubf{ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] o;

lgb]{zgsf] cg';"rL — !(=! df pNn]v u/] cg"?ksf sfuhft, tYofFÍ, ;"rgfx? k|fKt u/L ;f]nfO{ :jtGq / e/kbf]{ >f]taf6 k'i6L ug'[{ kg]{5 . t/, ;DalGwt a}+s tyf ljQLo ;+:yfn] kTofPsf] / Ps jf ;a} vftfdf u/L a9Ldf ?= % nfv;Ddsf] df}Hbft /xg] ;fgf artstf{sf] gofF vftf vf]nLlbg o; Joj:yfn] jfwf k'/\ofPsf] dflgg] 5}g . ;DalGwt a}+s tyf ljQLo ;+:yfn] cfjZos 7fg]df To:tf ;fgf artstf{;Fu cGo yk ljj/0f tyf sfuhft dfu ug{ ;Sg]5 .

-%_ sfg"gL JolQm jf ;+:yfkgfx?sf] ;DjGwdf klxrfg sfod ubf{ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] o; lgb]{zgsf] cg';"rL — !(=! df pNn]v u/] cg"?ksf sfuhft, tYofFÍ, ;"rgfx? k|fKt u/L To;nfO{ :jtGq / e/kbf]{ >f]taf6 k'i6L ug'{ kg]{5 .

-^_ ;j} k|fs[lts tyf sfg"gL JolQmsf] klxrfg :yflkt ug]{ sfuhft tyf hfgsf/Lx?sf] k|ltlnlk a'em\g ;lsg] lsl;dn] Jojl:yt u/L /fVg' kg]{5 .

-&_ a}+s tyf ljQLo ;+:yfn] cfkm\gf] k|To]s sfof{no÷zfvfdf cg';"rL – !(=! adf]lhdsf] sfuhft nufot cGo sfuhftx? sfof{Gjog clws[t jf tf]lsPsf] sd{rf/Laf6 k|dfl0ft u/fO{ /fVg' kg]{5 .

-*_ a}+s tyf ljQLo ;+:yfn] s'g} JolQm, kmd{, sDkgL jf ;+:yfnfO{ shf{ k|jfx ubf{ o;} ;fy ;+nUg cg';"rL – !(=@ adf]lhdsf] ljj/0f clgjfo{ ?kdf lng' kg]{5 .

$= u|fxssf] lxtflwsf/Lsf] lgwf{/0f -!_ s'g} u|fxsn] Ps jf Ps eGbf j9L lxtflwsf/Lsf] nflu sf/f]jf/ ul//x]sf] s'/f ;'lglZrt ug{sf

nflu Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] cfjZos dfkb08x? lgwf{/0f ug'{ kg]{5 . obL u|fxssf] lxtflwsf/L ePdf Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] To:tf lxtflwsf/Lsf] klxrfgsf] nflu cfkm" ;Gt'i6 x'g]u/L cfjZos ;"rgf tyf tYofFs ljleGg >f]taf6 k|fKt u/L ;f]sf] k'li6 ;d]t ug'{ kg]{5 . lxtflwsf/Lsf] ;DjGwdf k|fKt ul/g] ;"rgf o; lgb]{zgsf] cg';"rL — !(=! df tf]lsP cg'?k x'g]5 .

-@_ sfg"g4f/f lgodg ul/Psf lwtf]kq ahf/df ;'lrs[t klJns lnld6]8 sDkgL tyf ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgoGq0f ;DjGwL cGt//fli6«o dfkb08 nfu" u/]sf] d'n'ssf sfg"g4f/f lgodg tyf ;'kl/j]If0f ul/Psf lwtf]kq ahf/df ;"lrs[t ePsf ljb]zL sDkgLx?sf] xsdf o; lgb]{zgsf] cg';"rL — !(=! df pNn]v ePsf sfuhft / ljj/0fsf cltl/Qm cGo yk hfgsf/L cfjZos kg]{ 5}g . Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] To:tf] sDkgLsf] /lhi68{ sfof{no /x]sf] d'n'sn] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgoGq0f ;DjGwL cGt//fli6«o dfkb08 nfu" u/]÷gu/]sf] s'/f Financial Action Task Force (FATF), Asia/Pacific Group on Money Laundering (APG) h:tf / ;f]xL k|sf/sf cGo If]qLo ;+:yfx?, International Monetary Fund / World Bank h:tf cGt/f{li6«o ;+:yfx?4f/f cfkm\gf] j]j;fO6df k|sflzt l/kf]6{ tyf ljj/0fx?sf cfwf/df lgwf{/0f ug{ ;Sg]5g\ .

-#_ cGo sfg"gL JolQmsf ;Gbe{df Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] To:tf] u|fxssf] jf:tljs wgL jf lgoGq0fdf /fVg] k|fs[lts jf sfg"gL JolQmsf] af/]df b]xfo adf]lhdsf] hfgsf/L lng' kg]{5 M

239

-s_ o;} a'Fbfsf] pka'Fbf -!_ sf] Joj:yf cg'?k s'g} sDkgL, ;Lldt bfloTj ePsf] ;fem]bf/L kmd{, jf o:t} k|sf/sf] cGo ;+:yfx?sf ;DjGwdf b]xfo adf]lhdsf k|To]s k|fs[lts JolQmsf]] ljj/0fM -!_ bz k|ltzt jf ;f]eGbf j9L z]o/ vl/b u/]sf] jf dtbfgsf] clwsf/ k|fKt u/]sf], -@_ sDkgL, ;Lldt bfloTj ePsf] ;fem]bf/L kmd{, jf o:t} k|sf/sf] cGo ;+:yfx?sf]

Joj:yfkgdf ;+nUg, -#_ sfg"gL JolQmsf] lgoGq0f ug]{ jf lgoGq0fsf] clwsf/ k|of]u ug]{ .

-v_ u'7L jf o:t} k|sf/sf ;+:yfsf ;DjGwdf ;f]sf] ;~rfns, 6«i6L / lxtflwsf/Lsf] klxrfg sfod ug]{ .

-$_ z]o/ :jfy{sf] ck|ToIf :jfldTj b]xfo adf]lhd :yflkt ug'{ kg]{5M -s_ sDkgL, ;Lldt bfloTj ePsf] ;fem]bf/L kmd{, jf o:t} k|sf/sf] cGo ;+:yf / u'7Ln] wf/0f

u/]sf] z]o/df ;dfg'kflts ?kdf To:tf] ;+:yfsf] z]o/xf]N8/, ;fem]bf/ cyjf lxtflwsf/L, / -v_ kl/jf/sf] ;b:on] wf/0f u/]sf] z]o/sf] ;DjGwdf kl/jf/sf] k|To]s ;b:on] wf/0f u/]sf] z]o/

-kl/jf/ eGgfn] klt, kTgL, 5f]/f, 5f]/L, wd{k'q, wd{k'qL, afa', cfdf, ;f}t]gL cfdf, xh'/af, xh'/cfdf, bfh' efO{, lbbL alxgL / gftL gfltgfnfO{ hgfp+5 ._

-%_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] ;Dj4 ;j} ;"rgfsf] tyf hfgsf/Lx?sf] k|ltlnlk a'em\g ;lsg] lsl;dn] Jojl:yt u/L /fVg' kg]{5 .

:kli6s/0fM ælxtflwsf/LÆ eGgfn] s'g} u|fxssf] dflns jf clGtd?kdf lgoGq0f ug]{ k|fs[lts JolQm -h;sf] nfe x'g] u/L sf/f]jf/ ul/G5 ;f] JolQm_ ;Demg' kb{5 . of] zAbn] s'g} sfg"gL JolQm jf ;+:yfnfO{ lgoGq0fdf /fVg] clGtd clwsf/ k|of]u ug]{ JolQmnfO{ ;d]t hgfpF5 .

%= l9nf u/L k'i6L ug{ ;lsg] -!_ b]xfosf] cj:yfdf Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] o; lgb]{zgsf] a'Fbf g+= $ cg';f/

u|fxssf] ljj/0f tyf kl/rosf] k'i6L s]xL ;do l9nfu/L klg ug{ ;Sg]5g . -s_ Jojxfl/s?kdf t'?Gt} k'i6L ug{ ;Dej gePsf] cj:yfdf h'g ;dodf ;Dej 5 ;f] ;dodf, -v_ ;fdfGo ?kdf Joj;fosf] ;~rfngdf x:tIf]k ug{ gldNg] ;dodf, -u_ ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DjGwL hf]lvdnfO{ k|efjsf/L ?kdf

Jojl:yt u/]sf] ;dodf -@_ l9nfu/L u|fxssf] klxrfg k'i6L ug]{ cj:yfdf x'g ;Sg] hf]lvdnfO{ Jojl:yt ug{ Ohfhtkq k|fKt

a}+s tyf ljQLo ;+:yfx?n] To:tf u|fxsn] ug{ ;Sg] sf/f]jf/sf] ;Vof, /sd / k|sf/df cfjZos ;Ldf jGb]h nufpg ;Sg]5g .

^= u|fxssf] hf]lvd ljj/0f tof/ ug]{ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfn] cfkm\gf k|To]s u|fxsdf lglxt hf]lvdsf] juL{s/0f u/L -cTolws hf]lvd, dWod hf]lvd / sd hf]lvd_ ;f]xL cg'?k pgLx?sf] ljj/0f tof/ u/L /fVg' kg]{5 . o:tf] ljj/0fdf o; lgb]{zg cg'?ksf] u|fxs klxrfg k4lt k'/f ug{ ;lsg] kof{Kt ;"rgf tyf hfgsf/L x'g' kg]{5 . o:tf] ljj/0fdf u|fxs -lxtflwsf/L olb 5 eg]_sf] af/]df kof{Kt hfgsf/L lng'sf ;fy} pQm u|fxsn] Ohfhtkq k|fKt a}+s jf ljQLo ;+:yf;Fu /fVg vf]h]sf] ;DjGw / cfjZos eP /sd tyf ;DklQsf] >f]tsf] af/]df ;d]t pNn]v ug{' kg]{5 .

&= t];|f] kIfsf] k|of]u -!_ o; lgb]{zgsf] kfngsf] nflu t];|f] kIfsf] k|of]u ug]{ ePdf ;f]sf] hf]lvd ;d]t Go"gLs/0f x'g] u/L

o; ;DjGwdf cfjZos cfGtl/s gLlt / k|lqmof ;lxt a}+s tyf ljQLo ;+:yfn] t];|f] kIfaf6 ul/Psf] u|fxs klxrfg k4ltnfO{ cjnDag ug{ ;Sg]5 .

-@_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfn] ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ / cGo k|rlnt sfg"g cGt/ut o; a}+s jf ljQLo hfgsf/L OsfO{af6 lgodg ul/g] ;+:yfx?af6 ePsf] u|fxs klxrfg k4ltnfO{ klg dfGotf lbg ;Sg]5 .

-#_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfn] cfkm" ljZj:t ePdf o; lgb]{zg adf]lhdsf] u|fxs klxrfg k4lt k'/f ug'{ kg]{ u/L lgodgsf] bfo/fdf /x]sf] s'g} u}/ cfjfl;o t];|f] kIfn] u/]sf] u|fxs klxrfg k4ltnfO{ klg dfGotf lbg ;Sg]5 . o;/L dfGotf lbg u}/ cfj;Lo t];|f] kIf ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DjGwL cGt//fli6«o:t/sf dfkb08 cg'?ksf ;+oGq cGt/ut, Ohfhtkq k|fKt u/]sf] tyf ;'kl/j]If0f ul/g] To:tf dfkb08sf] pNn+3gsf sf/0f s'g} sf/jfxLdf gk/]sf] jf ;f] ;DjGwdf s'g} k|Zg gp7]sf] / ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DjGwL cGt//fli6«o dfkb08sf] sfof{Gjog u/L /x]sf] :yfgdf x'g' kg]{5 .

240

o;/L dfGotf lbFbf Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] lgj]bgsf ;DjGwdf k|fKt ;"rgf / ;DjlGwt ;+:yfn] pQm d'n'sdf ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DjGwL cGt//fli6«o dfkb08sf] sfof{Gjog u/]÷gu/]sf] lgwf{/0f ug'{ kg]{5 .

-$_ t];|f] kIfn] tof/ u/]sf] ljj/0fnfO{ cfwf/ lnFbf k|To]s k6s Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] ;DjlGwt ;+:yfsf] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DjGwL gLlt, k|lqmof / o; lgb]{zg cg'?ksf] u|fxs klxrfg k4lt ;DjGwL ;"rgf klg lng' kg]{5 . o;/L ;DjlGwt sfuhftsf] k|ltlnlk lng g;lsg] cj:yfdf Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx? To:tf u|fxssf] klxrfg ;DjGwL sfuhft tyf cGo ;"rgfsf] k|lt hlt ;Sof] l56f] k|fKt ug{ cfjZos sbd rfNg' kg]{5 / ljgf s'g} lanDj To:tf] ljj/0f lng ;Sg] s'/fdf cfkm" ljZj:t x'g' kg]{5 .

-%_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DjGwL cGt//fli6«o dfkb08sf] sfof{Gjog gug]{ elg o; a}+s jf ljQLo hfgsf/L OsfO{n] klxrfg u/]sf jf :jtGq ;"rgfx?sf] cfwf/df ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DjGwL cGt//fli6«o dfkb08sf] sfof{Gjog gu/]sf] elg ljZjf; ug'{ kg]{ kof{Kt cfwf/ / sf/0f /x]sf t];|f] kIfn] tof/ u/]sf] u|fxs klxrfg ;DjGwL ljj/0fnfO{ :jLsf/ ug{ x'b}g .

-^_ o; lgb]{zg cg'?ksf] u|fxs klxrfg k4lt k'/f ug'{ kg]{ clGtd bfloTj ;DjlGwt Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfsf] g} x'g]5 .

*= gofF u|fxssf] :jLsf/ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] o; lgb]{zg adf]lhd cfkm\gf] jf lxtflwsf/Lsf] kl/ro

v'nfpg jf k'i6L x'g g;Sg] jf hf]lvd ljj/0f tof/ ug{ kof{Kt ;"rgf ;+sng ug{ g;lsg] s'g} JolQmnfO{ u|fxssf] ?kdf :jLsf/ ug{ x'b}g . o:tf] cj:yfdf ljQLo hfgsf/L OsfO{n] hf/L u/]sf] lgb]{zg / o; lgb]{zgsf] a'Fbf !( sf] pka'Fbf -!_ cg';f/ z+sf:kb sf/f]jf/sf] ?kdf lnO{ ;f]sf] ljj/0f ljQLo hfgsf/L OsfO{df k7fpg' kg]{5 .

(= u|fxssf] ;"rgf lg/Gt/ ?kdf sfod /fVg] Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] cfkm\gf u|fxsx?sf] ;DjGwdf lg/Gt/ ?kdf cfjZos ;"rgf /

ljj/0f ;+sng u/L /fVg' kg]{5 . u|fxs klxrfg k4lt -CDD) k|lqmof cGt/ut ;+sng ul/Psf sfuhft, tYof+s, jf ;"rgfx? Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] lglZrt ;dodf cfjZos ;dLIff u/L Jojl:yt ?kdf /fVg' kg]{5 .

!)= u|fxssf] sf/f]jf/sf] lg/Gt/ ?kdf cg'udg ug]{ -!_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] cfkm\gf u|fxsx?sf] sf/f]jf/ / pgLx?;Fusf] ;DjGwsf]

lg/Gt/ ?kdf cg'udg ug'{ kg]{5 . o:tf] cg'udgn] Ohfhtkq k|fKt a}+s jf ljQLo ;+:yfx?n] klxrfg u/] cg'?k g} u|fxsn] sf/f]jf/ u/] gu/]sf] s'/f tyf u|fxssf] hf]lvd ljj/0f, cfjZostf cg';f/ /sd jf ;DklQsf] >f]t / klxn] g} lgwf{/0f ul/Psf] /sd jf sf/f]jf/sf] ;Ldf / k|sf/ ;d]tnfO{ ;d]6\g' kg]{5 .

-@_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] ;j} h6Ln sf/f]jf/, cfly{s / sfg"gL p2]Zo gePsf c:jfefljs ?kn] 7"nf b]lvg] jf c:jfefljs k|s[ltsf sf/f]jf/nfO{ ljif]z lgu/fgLsf ;fy x]g'{ kg]{5 . Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] o:tf sf/f]jf/sf] p2]Zo tyf cfwf/x? kQf nufO{ To:tf] hfgsf/L lnlvt ?kdf /fVg' kg]{5 . Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] o:tf] hfgsf/L ljQLo hfgsf/L OsfO{{, n]vfk/LIfs Pj+ cGo ;Ifd lgsfon] k/LIf0f ug{ ;Sg] u/L kfFr aif{;Dd ;'/lIft ?kdf /fVg' kg]{5 . Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfn] s'g} sf/f]jf/nfO{ cfly{s / sfg"gL p2]Zo gePsf c:jfefljs?kn] 7"nf jf c:jfefljs k|s[ltsf sf/f]jf/ egL kQf nufO{ ;s]kl5 To:tf] sf/f]jf/nfO{ ljQLo hfgsf/L OsfO{n] hf/L u/]sf] lgb]{zg / o; lgb]{zgsf] a'Fbf !( sf] pka'Fbf -!_ cg';f/ z+sf:kb sf/f]jf/sf] ?kdf k7fpg' kg]{]5 .

!!= u|fxs;Fusf] ;DjGwsf] ;dflKt Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] s'g} gofF u|fxssf] jf ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ nfu" x'g' klxn]sf u|fxssf] klg o; lgb]{zg cg'?ksf] u|fxs klxrfg k4lt ;Dkg ug{ g;Sg] cj:yf ljBdfg ePdf u|fxs;Fusf] ;DaGwnfO{ :ylut u/L To:tf] sf/f]jf/nfO{ o; lgb]{zgsf] a'Fbf g+= !( sf] pka'Fbf -!_ cg';f/ z+sf:kb sf/f]jf/sf] ?kdf klg k7fpg' kg]{5 .

!@= pRr hf]lvdo'Qm u|fxsx?sf nflu kl/is[t u|fxs klxrfg k4lt cjnDjg ug]{ -!_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL

;DjGwL ck/fwsf] pRr hf]lvddf /x]sf, pRr kb:y JolQm, /fhgLlts ?kdf k|efjzfnL JolQmx?

241

-PEPs_ / cfdg] ;fdg] geO{ sf/f]jf/ ug]{ u|fxsx?sf nflu kl/:s[t u|fxs klxrfg k4lt -Enhanced CDD_ cjnDjg ug'{ kg]{5 . kl/:s[t u|fxs klxrfg k4lt -Enhanced CDD_ n] cGo s'/fsf cltl/Qm ;DklQsf] >f]t / sf/f]jf/ /sdsf] >f]tnfO{ klg ;dfj]z ug'{ kg]{5 .

-@_ pRr hf]lvddf /x]sf u|fxsnfO{ klxrfg k|lqmofsf] x/]s r/0fdf kl/is[t u|fxs klxrfg k4lt -Enhanced CDD_ nfu" ug'{ kg]{5 .

-#_ Ohfhtkq k|fKt a}+s jf ljQLo ;+:yfsf] Joj:yfkg txsf] dflyNnf] clwsf/Ln] :jLs[lt glbP;Dd pRr hf]lvddf /x]sf u|fxsx?;Fu ;DjGw :yfkgf ug{ x'b}g .

-$_ b]xfosf] cfwf/df s'g} u|fxsnfO{ pRr hf]lvddf /x]sf] lgwf{/0f ug{' kg]{5M– -s_ cfdg] ;fdg] geO cGo tl/sfn] ;DjGw :yfkgf ePsf] u|fxs, -v_ u}/ cfjf;Lo, jf To:tf] JolQmsf] /fli6«otf, xfn j;f]jf; /x]sf] d'n's jf klxn]sf] j;f]jf;

/x]sf] d'n's ;d]tsf cfwf/df ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DjGwL ck/fwsf] pRr hf]lvddf /x]sf] :yfgsf u|fxs,

-u_ ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DjGwL ck/fwsf] lgoGq0fdf pko'Qm :t/ sfod ug{ g;s]sf] d'n's jf If]q;Fu ;DjlGwt,

-3_ /fhgLlts ?kdf k|efjzfnL JolQmx? -PEPs_ jf ltgsf kl/jf/sf ;b:o / ;DjlGwt JolQmx?,

-ª_ w]/} g]6jy{ ePsf], /sd jf ;DklQsf] >f]t :ki6 gePsf] jf lghL a}+lsË Joj;fodf ;+nUg ePsf] u|fxs,

-r_ ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ;DjGwL ck/fwdf ;+nUg x'g ;Sg] z+sf:kb Joj;fodf ;+nUg ePsf] u|fxs,

-5_ JolQmut ;DklQ wf/0f ug]{ ;fwgsf] ?kdf /x]sf] sfg"gL JolQm, -h_ :ki6 cfly{s tyf sfg"gL p2]Zo ljgf g} hl6n k|s[ltsf] :jfldTj ;+/rgf ePsf sfg"gL

JolQm, -em_ gf]ldgL z]o/xf]N8/ jf wf/s z]o/ ePsf] sDkgL, -`_ cTolws e|i6frf/ /x]sf] elg lrlgPsf] d'n's jf cGo cfwf/df pRr hf]lvddf /x]sf] If]qsf

u|fxs, / -6_ gubsf] j9L k|of]u x'g] Joj;foLs If]qsf] sf/f]jf/df ;+nUg ePsf u|fxs .

-%_ o;} a'Fbfsf] pka'Fbf -$_ df pNn]lvt cfdg] ;fdg] geO{ x'g] sf/f]jf/n] cGo s'/fsf cltl/Qm b]xfosf sf/f]jf/ ;Demg' k5{M -s_ OG6/g]6af6 :yflkt ;DjGw jf x'nfs dfkm{t :yflkt ;DjGw jf o:t} cGo k|sf/n] :yflkt

;DjGw, -v_ OG6/g]6af6 k|bfg ul/g] ;]jf tyf sf/f]jf/, -u_ ATM sf] k|of]u u/L ul/g] sf/f]jf/, -3_ 6]lnkmf]g a}+lsË, -ª_ km\ofS; jf cGo o:t} k|sf/sf dfWodaf6 lgb]{zg jf lgj]bg lbO ePsf sf/f]jf/, / -r_ klxn] g} e'QmfgL u/]sf, gljs/0f ug{ ldNg] jf s'g} vftf;Fu hf]l8Psf sf8{ dfkm{t ul/g]

/sd lgisf;g jf e'QmfgL ;DjGwL sf/f]jf/ . -^_ cfdg] ;fdg] geO{ x'g] sf/f]jf/df ul/g] kl/is[t u|fxs klxrfg k4ltdf b]xfosf ljifo ;d]6g' kg]{5

M -s_ gf]6/L jf cGo ljZjf; of]Uo JolQmn] k|dfl0ft u/]sf] sfuhft, -v_ k|ToIf?kdf sf/f]jf/ ul/g] u|fxs;Fu dfu ul/g] sfuhftsf cltl/Qm yk sfuhftsf] k|flKt, -u_ :jtGq?kdf k'li6 ug]{ jf u|fxs;Fu ;Dks{ :yfkgf ug]{ k|lqmofsf] ljsf; ePsf] k|0ffnL .

-&_ /fhgLlts ?kdf k|efjzfnL JolQmx? -PEPs_ sf] lgwf{/0f b]xfo adf]lhdsf] k|lqmofaf6 ug{' kg]{5M– -s_ ;Defljt u|fxs;Fu k|fKt ul/g] ;Dj4 ;"rgfsf] cfwf/df, -v_ ;fj{hlgs?kdf pknJw ;"rgfsf] cfwf/df, -u_ pknAw ePdf /fhgLlts ?kdf k|efjzfnL JolQmx? -PEPs_ sf] tYofFs -Data Base_ df

kx'Fr :yflkt u/]/ . -*+_ kl/is[t u|fxs klxrfg k4lt k|of]u ubf{ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] lnË, j0f{, /+Ë,

a}jflxs ;DjGw, wd{, jf /fli6«otfsf] cfwf/df u}/ sfg"gL e]befj x'g glbg] tkm{ cfjZos zt{stf ckgfpg' kg]{5 .

242

:ki6Ls/0fM æpRr kb:y JolQmÆ eGgfn] :jb]z jf s'g} ljb]zL d'n'sdf /fhg}lts, Joj;flos, ;fdflhs, ljQLo, k|zf;lgs, Jofkfl/s, cf}Bf]lus If]qdf pRr txdf sfo{/t jf sfo{ ul/;s]sf JolQm, pRr ;fj{hlgs lhDd]jf/Ldf /x]sf jf /lx;s]sf /fi6« k|d'v, ;/sf/ k|d'v, dGqL, g]kfn ;/sf/ jf g]kfn ;/sf/sf] k"0f{ :jfldTjdf ePsf] ;+:yfsf] k|yd >]0fL jf ;f] eGbf dflysf kbflwsf/L, /fhgLlts bnsf g]tfx?, lghL jf ;fdflhs If]qsf pRr kb:y kbflwsf/L ;Demg' kb{5 . of] zAbn] To:tf JolQmsf kl/jf/sf ;b:o tyf glhssf ;xof]uL ;d]tnfO{ hgfp5 .

!#= sd hf]lvdo'Qm u|fxsx?sf nflu ;/n u|fxs klxrfg k4lt cjnDjg ug{ ;Sg] -!_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] cfk"mn] u/]sf] lnlvt hf]lvd d"NofÍgsf cfwf/df sd

hf]lvd o'Qm u|fxssf] ;/n u|fxs klxrfg k4lt cjnDjg ug{ ;Sg]5g . Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] o:tf] k4lt cjnDjg ubf{ cfjZos kg]{ sfuhft / hf]lvd lgwf{/0fsf cfwf/x? af/]df o; a}+saf6 dfu eO{ cfPdf pknJw u/fpg' kg]{5 .

-@_ ;fdfGotof ;j} u|fxsx?sf nflu o; lgb]{zgdf pNn]lvt u|fxs klxrfg k4lt cjnDjg ug{' kg]{5 . Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] u/]sf] d"NofÍgdf ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ hf]lvd sd /x]sf], ;DjlGwt u|fxs / lxtflwsf/Lsf] jf/]df ;fj{hlgs ?kdf g} hfgsf/L pknJw ePsf], jf /fli6«o k|0ffnLdf pko'Qm lgoGq0f / k/LIf0fsf] Joj:yf /x]sf] cj:yfdf ;/n u|fxs klxrfg k4lt cjnDjg ug{ ;lsg]5 .

-#_ hf]lvd sd ePsf u|fxs jf sf/f]jf/x? pbfx/0fsf] ?kdf b]xfo adf]lhd /x]sf 5gM -s_ o; a}+sn] ;'kl/j]If0f ug]{ ;+:yfx? -v_ o; lgb]{zgsf] a'Fbf & sf] pka'Fbf -#_ df pNn]v eP cg'?k pko'Qm lgodg / ;'kl/j]If0f

cGt/ut /x]sf ljb]zL ljQLo ;+:yfx?, -u_ g]kfn lwtf]kq af]8{n] lgodg ug]{ :6s PS;r]Ghdf ;"lrs[t ePsf] klJns sDkgL / ljQLo

hfgsf/L OsfO{n] l:js[t u/]sf / k|sfzg -Disclosure_ ;DjGwL pko'Qm lgodg / ;'kl/j]If0f cGt/ut /x]sf ljb]zL :6s PS;r]Ghdf ;"lrs[t ePsf klJns sDkgLx?,

-3_ ? !,)),)))÷– eGbf sd jflif{s sf/f]jf/ ePsf art tyf rNtL vftfx? . -$_ o;} a'Fbfsf] pka'Fbf -#_ sf] v08 -v_ / -u_ df pNn]v ePsf u}/ cfjf;Lo tyf ljb]zL sDkgLx?sf]

xsdf To:tf sDkgLx? /x]sf] :yfg jf d'n'sn] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{nfO{ lgoGq0f ug]{ ;DjGwdf /x]sf cGt//fli6«o dfkb08x?sf] kfngf u/]sf] x'g' kg]{5 . Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] ;DjlGwt d'n'sn] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{nfO{ lgoGq0f ug]{ ;DjGwdf /x]sf cGt//fli6«o dfkb08x?sf] kfngf u/] gu/]sf] ;DjGwdf lgwf{/0f ubf{ g]kfn /fi6« a}+sn] k|sflzt u/]sf] ;"lr jf k|ltj]bg, FATF, APG, IMF, World Bank h:tf lgsfox?sf j]j;fO6df k|sfzg ePsf] cfwf/df ug'{ kg]{5 .

-%_ o; a}+sn] s'g} d'n's jf If]qn] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{nfO{ lgoGq0f ug]{ ;DaGwdf /x]sf cGt//fli6«o dfkb08x?sf] kfngf gu/]sf] elg hfgsf/L u/fPsf] jf lj:j:t :jtGq ;"rgfx?sf cfwf/df ;DjlGwt Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] g} ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{nfO{ lgoGq0f ug]{ ;DjGwdf /x]sf cGt//fli6«o dfkb08x?sf] kfngf gu/]sf] elg kQf nufPsf], jf cGo s'g} sf/0fn] ;f] ;DjGwL hf]lvd /x]sf] elg z+sf ug'{ kg]{ sf/0f ePsf :yfgsf u|fxssf] xsdf eg] ;/n u|fxs klxrfg k4lt nfu" ug{ x'b}g .

!$= ljB'tLo dfWodaf6 ul/g] :yfgfGt/0f -Wire Transfer_ ;DjGwL gLlt / k|lqmof -!_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] cfkm"n] ljB'tLo dfWodaf6 k|fKt ug]{ ;j} :yfgfGt/0fsf]

;DaGwdf pTklQstf{sf] k"0f{ ;"rgf k|fKt ug]{ / ;f]sf] ;Totf k'i6\ofO{ k|fKt ug{' kg]{5 . -@_ pTklQstf{sf] k"0f{ ;"rgfdf b]xfosf s'/fx? kg]{5gM

-s_ pTklQstf{sf] gfd, -v_ pTklQstf{sf] vftf gDj/ -vftf gDj/ gePsf] cj:yfdf 5'§} klxrfg gDj/_, -u_ pTklQstf{sf] kl/ro kq gDj/ jf 7]ufgf.

-#_ ;Ldf jf/kf/ x'g] ljB'tLo dfWodaf6 ul/g] :yfgfGt/0fx?sf] ;DjGwdf cfb]z lbg] Ohfhtkq k|fKt a}+s jf ljQLo ;+:yfn] ;fd'lxs :yfgfGt/0f ul/g] ljk|]if0fsf] nflu tf]lsPsf cj:yfx?df afx]s pTklQstf{sf] k"0f{ ljj/0f ;lxtsf] ;"rgf jf e'QmfgL] cfb]z k7fpg' kg]{5 .

-$_ :jb]zL ljB'tLo dfWodaf6 ul/g] :yfgfGt/0f ;DjGwdf cfb]z lbg] ;+:yfn] b]xfosf dWo] s'g} Ps ;dfj]z ug'{ kg]{5 .

243

-s_ pTklQstf{sf] k"0f{ ljj/0f ;lxtsf] ;"rgf jf e'QmfgL cfb]z, jf -v_ vftf gDj/ jf vftf gDj/ gePsf] u|fxssf] ;DjGwdf 5'§} klxrfg gDj/ ;lxtsf] ;"rgf jf

e'QmfgL cfb]z . -%_ qm]l86 sf8{ jf 8]lj6 sf8{ jf cGo s'g} lsl;dsf] sf8{x? dfkm{t x'g] /sd :yfgfGt/0fsf ;DaGwdf

Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] To:tf sf8{ hf/L ubf{ cGo ;+:yfx?åf/f hf/L sf8{x?dfkm{t e'QmfgL ubf{ To:tf sf8{sf wf/sx?sf] k"0f{ ;"rgf lnOPsf] x'g' kb{5 .

-^_ e'QmfgL lbg] ;+:yf jf ljQLo hfgsf/L OsfO{n] dfu u/]sf] tLg sfo{lbg leq pTklQstf{sf] k"0f{ ljj/0f pknJw u/fpg ;Sg] cj:yfdf dfq o;} a'Fbfsf] pka'Fbf -$_ sf] v08 -v_ adf]lhdsf] k|lqmof cjnDjg ug{ ;lsg]5 .

-&_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] k7fPsf] ;Ldf jf/kf/ ;fd'lxs ljB'tLo dfWodaf6 ul/g] :yfgfGt/0fn] :jb]zL ljB'tLo dfWodaf6 ul/g] :yfgfGt/0f ;DjGwdf tf]lsPsf k|lqmof k'/f u/]sf] cj:yfdf o;nfO{ :jb]zL ljB'tLo dfWodaf6 ul/g] :yfgfGt/0f h:t} u/L ug{ ;Sg]5g .

-*_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] u}/ tflnsfo'Qm sf/f]jf/x? h;n] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{sf] hf]lvdnfO{ a9fpg] ub{5g To:tfnfO{ ;fd'lxs :yfgfGt/0f ug{ lbg' x'b}g .

-(_ ;Dj4 ljB'tLo sf/f]jf/sf ;DjGwdf e'QmfgL k|lqmofdf ;+nUg x'g] ;j} dWo:y tyf e'QmfgL lbg] ;+:yfx?n] pTklQstf{sf] ;"rgf lng' kg]{5 .

-!)_ pTklQstf{sf] k"0f{ ljj/0f gePsf ljB'tLo ljk|]if0fsf] e'QmfgL lbg] Ohfhtkq k|fKt a}+s jf ljQLo ;+:yfn] To:tf] sf/f]jf/nfO{ ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{sf] hf]lvdo'Qm /x]sf] dfGg' kg]{5 . o:tf] cj:yfdf ;DjlGwt Ohfhtkq k|fKt a}+s jf ljQLo ;+:yfn] ;j eGbf klxn] cfb]z lbg] ;+:yfaf6 pTklQstf{sf] ;DjGwdf 5'6 ljj/0f dfu ug'{ kg]{5 . olb 5'6 ljj/0f k|fKt gePdf pTklQstf{sf] k"0f{ ljj/0fsf] cefjdf To:tf] sf/f]jf/nfO{ ;+sf:kb sf/f]jf/sf] ?kdf lnO{ ;f]sf] ljj/0f ljQLo hfgsf/L OsfO{nfO{ lbg' kg]{5 . o;sf cltl/Qm Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfn] To:tf] sf/f]jf/ ug{ OGsf/ klg ug{ ;Sg]5 . pko'{Qm cj:yfdf e'QmfgL lbg] ;+:yfn] o; lgb]{zgsf] kfngf gug]{ ;+:yf;Fu sf/f]jf/ ug{ k|ltjGw nufpg] jf ;DjGw ;dfKt ug{ klg ;Sg]5 . :ki6Ls/0fM != æljB'tLo dfWodaf6 :yfgfGt/0fÆ eGgfn] ljB'tLo dfWodsf] k|of]u u/L s'g} a}+s jf ljQLo ;+:yf

dfkm{t s'g} JolQmsf] /sd Ps :yfgaf6 csf]{ :yfgdf k7fpg] sfo{nfO{ ;Demg' kb{5 . o;/L /sd k7fpg] / k|fKt ug]{ JolQm Pp6} jf cnu cnu x'g ;Sb5g .

@= æpTklQstf{Æ eGgfn] vftfjfnf jf vftf geP klg s'g} a}+s jf ljQLo ;+:yfnfO{ Ps :yfgaf6 csf]{ :yfgdf ljB'tLo dfWodaf6 /sd :yfgfGt/0f ug{ cg'/f]w ug]{ JolQm ;Demg' kb{5 .

!%= ;Ldf jf/kf/ s/];kf]08]G6 a}lsË jf o:t} ;DjGw ;DjGwL gLlt / k|lqmof -!_ æsÆ ju{sf a}+s tyf /fli6«o:t/sf ævÆ ju{sf ljQLo ;+:yfx?n] s/];kf]08]G6 a}lsË ;DjGwdf

cfjZos gLlt, k|lqmof, tyf lgoGq0f k|0ffnLsf] th{'df u/L nfu" ug'{ kg]{5 . s/];kf]08]G6 a}lsË ;]jf k|bfg ug{] a}+s tyf ljQLo ;+:yfx?n] csf]{ kIfn] nfu" u/]sf ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{ ;DjGwL ;+oGq k|efjsf/L eP gePsf] d"NofÍg ug'{ kg]{5 . o;sf nflu a}+s tyf ljQLo ;+:yfn] csf]{ kIfsf] af/]df kof{Kt ;"rgf lnO{ p;sf] Joj;fosf] af/]df a'em\g' kg]{5 . ;fj{hlgs ?kdf pknJw ;"rgfsf cfwf/df To:tf] ;+:yfsf] ;fv lgwf{/0f ug]{, ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgoGq0f ;DjGwL ;+oGqsf] ;DjGwdf cg';Gwfg ePsf] jf lgodgsf/L lgsfosf] sf/jfxLdf k/] gk/]sf] ;d]t Plsg ug'{ kg]{5 . s'g} a}+s tyf /fli6«o:t/sf ævÆ ju{sf ljQLo ;+:yfx?n] s/];kf]08]G6 a}lsËsf] nflu s'g} ljb]zL a}+s;Fu ;DjGw :yflkt ubf{ jf lg/Gt/tf lb+bf csf]{ kIf ;DjlGwt clwsf/ k|fKt lgsfojf6 k|efjsf/L ?kdf ;'k/Lj]If0f eO/x]sf] s'/f lgZrt ug'{ kg]{5 .

-@_ s'g} a}+s tyf /fli6«o:t/sf ævÆ ju{sf ljQLo ;+:yfx?n] cfkm" btf{ ePsf] :yfgdf sfof{no g/x]sf] jf s'g} klg lgodgdf /x]sf ljQLo ;d"xdf g/x]sf] s'g} ljb]zL a}+s;Fu -;]n a}+s h:tf_ s/];kf]08]G6 a}lsËsf] ;DjGw :yflkt ug{ jf lg/Gt/tf lb+g x'b}g .

-#_ s/];kf]08]G6 a}lsËsf] nflu s'g} ljb]zL a}+ssf] af/]df hfgsf/L ln+bf cGo s'/fx?sf cltl/Qm ;DjlGwt a}+ssf] Joj:yfkg, d'Vo Joj;foLs lqmofsnfk /x]sf] :yfg, ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{ lgoGq0f ;DjGwL k|of;, ;DjlGwt d'n'ssf] lgodg tyf ;'kl/j]If0fsf] k|0ffnL / vftfsf] p2]Zo nufotsf ljifodf hfgsf/L lng' kg]{5 .

244

-$_ a}+s tyf /fli6«o:t/sf ævÆ ju{sf ljQLo ;+:yfx?n] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{ lgoGq0f ;DjGwL cGt//fli6«o dfkb08x?sf] kfngf gug]{ d'n'sdf btf{ ePsf] jf /x]sf] a}+s;Fu s/];kf]08]G6 a}lsËsf] nflu ;DjGw :yflkt ubf{ ljz]if Wofg lbg' kg]{5 . o:tf] cfj:yfdf kl/:s[t u|fxs klxrfg k4lt cjnDjg ug'{sf cltl/Qm To:tf] a}+ssf] dflns jf lxtflwsf/Lsf] af/]df / p;sf] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ sfo{ lgoGq0f ;DjGwL gLlt / k|lqmofsf] af/]df ;d]t hfgsf/L lng' kg]{5 .

-%_ a}+s tyf /fli6«o:t/sf ævÆ ju{sf ljQLo ;+:yfx?n] s/];kf]08]G6 vftfx? dfkm{t x'g] sf/f]jf/sf] lgoldt cg'udgsf nflu cfjZos gLlt, k|lqmof / lgoGq0f k|0ffnLsf] th'{df u/L nfu" ug'{ kg]{5 .

-^_ a}+s tyf /fli6«o:t/sf ævÆ ju{sf ljQLo ;+:yfx?n] s/];kf]08]G6 vftf dfkm{t x'g] sf/f]jf/df csf]{ kIfn] p;sf u|fxsn] g} s/];kf]08]G6 vftfx? -k]ojn y|' PsfpG6_ k|of]u ug{ kfpg] u/L ;'ljwf lbPsf] 5 eg] To:tf] cj:yfdf laz]if zts{tf ckgfpg' kg]{5 . o:tf] cj:yfdf csf]{ kIfn] cfkm\gf u|fxssf] o; lgb]{zg adf]lhdsf] klxrfg k4lt cjnDjg u/]sf] / cfkm'n] dfu]sf avt To:tf] u|fxssf] ljj/0f csf]{ kIfaf6 k|fKt x'g] s'/fsf] ;'lgZrttf ug'{ kg]{5 . :kli6s/0fM != æs/];\kf]G8]06 a}+lsËÆ eGgfn] csf]{ a}+ssf] k|ltlglwsf] ?kdf ljb]zdf lgIf]k, e'QmfgL, Sn]ol/ª

nufotsf ;]jf k|bfg ug]{ sfo{nfO{ ;Demg' kb{5 . @= æk]Pjn y|' PsfpG6 -Payable-through accounts)Æ eGgfn] t];|f] kIfn] sf/f]jf/ ug{ ;Sg] u/L

s'g} a}+s jf ljQLo ;+:yfdf vf]lnPsf]] vftf ;Demg' kb{5 . !^= clen]v ;'/lIft tl/sfn] /fVg]

-!_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] :jb]zL tyf ljb]zL ;j} sf/f]jf/ tyf ljQLo hfgsf/L OsfO{df k7fPsf o; lgb]{zg adf]lhdsf z+sf:kb tyf ;Ldf sf/f]jf/sf] clen]v sf/f]jf/ ePsf] ldltn] slDtdf kfFrjif{ -cflwsfl/s lgsfon] tf]s]sf] cj:yfdf ;f] eGbf a9L klg_ ;Dd ;'/lIft /fVg' kg]{5 . of] Joj:yf ;DjGw jf sf/f]jf/ rfn' /x]sf] jf ;dfKt ePsf] b'j} cj:yfdf nfu" x'g]5 .

-@_ k|To]s sf/f]jf/ k"0f{ klxrfg ug{ ;lsg] / cfjZos kbf{ kmf}hbf/L cleof]udf cleof]hg ubf{ k|df0fdf lng ;Sg] lsl;dn] sf/f]jf/sf] ljj/0f /fVg' kg]{5 . To:tf] sf/f]jf/ ljj/0fdf b]xfosf s'/fx? pNn]v ug'{ kg]{{5 . -s_ u|fxssf] -lxtflwsf/L ;d]tsf]_ gfd, 7]ufgf -klxrfg ;DjGwL cGo dWo:yåf/f /flvPsf]

ljj/0f_ -v_ sf/f]jf/sf] k|s[lt / ldlt, -u_ k|of]u ePsf] d'b|fsf] k|sf/ / dfqf, / -3_ sf/f]jf/df k|of]u ePsf] vftf gDj/ / ;f]sf] k|sf/ .

!&= ;Ldf sf/f]jf/ ljj/0f k7fpg' kg]{ -!_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfn] b]xfosf ;Ldf leqsf] ?k}ofF tyf ;f] j/fj/sf] ljb]zL

d'b|fsf] sf/f]jf/sf] ljj/0f To:tf] sf/f]jf/ ePsf] ldltn] !% lbg leq cg';'rL – !(=# sf] 9fFrfdf ljQLo hfgsf/L OsfO{ ;dIf k]z ug'{ kg]{5 . -s_ s'g} u|fxsn] Ps} k6s jf k6s k6s u/L Ps lbgdf u/]sf] ?= !) nfv jf ;f] eGbf j9L

/sdsf] gub sf/f]jf/, -v_ s'g} u|fxsnfO{ Ps} k6s jf k6s k6s u/L Ps lbgdf u/]sf] ?= !) nfv jf ;f] eGbf j9L

/sd a/fa/sf] ljb]zL d'b|fsf] e'QmfgL jf g]kfnsf] ;Ldf jf/kf/ x'g] u/L u/]sf] ljB'tLo jf cGo :yfgfGt/0f,

-u_ s'g} u|fxsn] Ps} k6s jf k6s k6s u/L Ps lbgdf u/]sf] ?= % nfv jf ;f] eGbf j9L /sdsf] d'b|f ;6xL sf/f]jf/ .

-@_ bz nfv jf ;f] eGbf a9Lsf] lgIf]k lng] ;DjGwdf Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] 5'6} sfo{ljlw tof/ u/L ;f]xL cg'?k ;~rfng / n]vf /fVg] Joj:yf ug'{ kg]{5 . ;fy}, To:tf] sf/f]jf/ jf /sdsf] >f]t ;d]t k|fKt u/L u|fxs klxrfg ljj/0fdf ;d]t cBfjlws u/L /fVg' kg]{5 . o; k|of]hgsf nflu u|fxssf] :jM3f]if0ff (self declaration) klg dfGo x'g]5 . ;fy}, s'g} lgIf]kstf{n] :jM3f]if0ff ubf{ To:tf] /sd cft+sjfb, nfu' kbfy{sf] sf/f]jf/, dfgj a]rljvg / ;+ul7t ck/fw nufotsf cj}w ;|f]taf6 cfh{g ePsf] xf]Og egL :jM3f]if0ff u/]df ;d]t dfGo x'g]5 .

-#_ olb s'g} sf/f]jf/ ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ p2]Zon] ul/Psf] elg s'g} Ohfhtkq k|fKt a}+s jf ljQLo ;+:yfnfO{ nfu]df To:tf] sf/f]jf/ dfly pNn]lvt ;Ldf eGbf

245

dflysf] eP jf geP klg o; lgb]{zgsf] a'Fbf !( sf] pka'Fbf -!_ cg';f/ z+sf:kb sf/f]jf/sf] ?kdf ljQLo hfgsf/L OsfO{df k7fpg' kg]{5 .

-$_ o:tf ljj/0fx? ljQLo hfgsf/L OsfO{n] tf]s] adf]lhd laB'tLo jf cGo dfWodaf6 k7fpg ;lsg]5 .

!*= ljj/0f k7fpg 5'6 -!_ o; lgb]{zgsf] a'Fbf !& sf] pka'Fbf -!_ df h'g;'s} s'/f n]lvPsf] eP tfklg Ohfhtkq k|fKt a}+s

tyf ljQLo ;+:yfx?n] b]xfosf ;/sf/L sfof{no, ;+:yf / JolQmx?n] u/]sf] sf/f]jf/sf] ljj/0f ljQLo hfgsf/L OsfO{df k7fpg kg]{ 5}g . -s_ g]kfn ;/sf/ jf g]kfn ;/sf/ cGtu{tsf] sfof{no jf lgsfon] u/]sf] sf/f]jf/, -v_ ljz]if P]g cGtu{t :yflkt lgsfon] u/]sf sf/f]jf/,♣ -u_ Ohfhtkq k|fKt a}+s jf ljQLo ;+:yfn] ;+:yfut ?kdf cfkm} jf cGo Ohfhtkq k|fKt a}+s

ljQLo ;+:yf jf ;/sf/L lgsfo;+u u/]sf] sf/f]jf/, -3_ klAns lnld6]8 sDkgLn] cGo klAns sDkgL, ;/sf/L jf cw{ ;/sf/L sfof{no, ;+3, ;+:yf,

sDkgL jf lgsfo, ljz]if sfg"g adf]lhd :yflkt lgsfo;+u u/]sf] sf/f]jf/, -ª_ k'g/jLdf Joj;fosf] sfd sf/f]jf/ ubf{ jLdf sDkgLn] u/]sf] sf/f]jf/, -r_ s'g} Ohfhtkq k|fKt a}+s jf ljQLo ;+:yfn] cfkm\gf] u|fxsnfO{ k|rlnt sfg"g adf]lhd shf{

;fk6L jf ;'lawf k|bfg u/]sf] sf/f]jf/, -5_ ;+o'Qm /fi6« ;+3, ;f] cGt{utsf sfof{no tyf o;sf lalzi6Ls[t lgsfo / cGt//fli6«o

;+:yfx?n] u/]sf] sf/f]jf/, -h_ s'g} a}+s tyf ljQLo ;+:yfn] cfkm\gf sd{rf/LnfO{ lbPsf] ;]jf ;'lawf jfktsf] sf/]fjf/, / -em_ a}+s tyf ljQLo ;+:yfx?n] hf/L u/]sf] r]sdfkm{t s'g} Ps a}+s jf ljQLo ;+:yfdf /x]sf]

vftfaf6 csf]{ a}+s jf ljQLo ;+:yfdf /x]sf] vftfdf g]kfnleq /sd 6«fG;km/ -gubdf afx]s_ ePsf] sf/f]jf/ .

-@_ a'Fbf !* sf] pka'Fbf -!_ n] k|bfg u/]sf] 5'6 Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ p2]Zon] ul/Psf] elg cfz+sf u/]sf] sf/f]jf/sf xsdf nfu" x'g] 5}g . To:tf sf/f]]jf/sf] ljj/0f ljQLo hfgsf/L OsfO{n] hf/L u/]sf] lgb]{zg cg'?k ljQLo hfgsf/L OsfO{df k7fpg' kg]{5 .

!(= z+sf:kb sf/f]jf/sf] ljj/0f k7fpg] -!_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfn] ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ sf] bkmf & cg'?k

s'g} /sd b]xfo adf]lhd /x]sf] z+sf nfu]df jf z+sf ug'{ kg]{ kof{Kt cfwf/ ePdf ;f]sf] ljj/0f ljQLo hfgsf/L OsfO{df k7fpg' kg]{5 . -s_ ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ n] tf]s]sf jf pQm P]g cGt{ut g]kfn ;/sf/n]

/fhkqdf ;"rgf k|sfzg u/L tf]s]sf ck/fw jf ck/flws cfh{g;Fu hf]l8Psf] jf ;DjlGwt /x]sf], jf

-v_ ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ n] tf]s] adf]lhd cft+safb, cft+sjfbL sfo{, cft+sjfbL ;+u7g, jf cft+sjfbL sfo{df nufgL;Fu hf]l8Psf] jf ;DjlGwt /x]sf], jf

-u_ ljQLo hfgsf/L OsfO{n] hf/L u/]sf] lgb]{zgdf tf]lsPsf cfwf/df z+sf:kb b]lvPsf] . -@_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfn] ;j} z+sf:kb sf/f]jf/ / sf/f]jf/sf] k|of; ;d]tsf] ljj/0f

ljQLo hfgsf/L OsfO{df k7fpg' kg]{5 . ljj/0f k7fpg] bfloTj cGo s'g} lsl;dn] ;Lldt x'g] 5}g . -#_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfn] z+sf:kb b]lvg] ljQLs} z+sf:kb sf/f]jf/sf] ljj/0f

oyfzSo rfF8f] k7fpg' kg]{5 . -$_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfn] z+sf:kb sf/f]jf/sf] ljj/0fdf ;j} sf/f]jf/sf] /sd /

;Dj4 hfgsf/L o; a}+sn] hf/L u/]sf] lgb]{zg cg'?k k7fpg' kg]{5 . -%_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfn] z+sf:kb sf/f]jf/sf] ljj/0f o; lgb]{zgsf] cg';"rL —

!(=$ df lbOPsf] 9fFrfdf k7fpg' kg]{5 . -^_ o; lgb]{zg adf]lhdsf ljj/0fx? g]kfn /fi6« a}+s, ljQLo hfgsf/L OsfO{, afn'jf6f/, sf7df08f}sf]

7]ufgfdf k7fpg' kg]{5 . o; lgb]{zg adf]lhd Od]naf6 ;d]t k7fpg' kg]{ ljj/0fx? ljQLo hfgsf/L OsfO{sf] Od]n 7]ufgf [email protected] dfkm{t k7fpg' kg]{5 . o; ;DaGwdf yk hfgsf/L lng'

♣ o; v08sf] k|of]hgsf nflu ljz]if P]g cGtu{t :yflkt lgsfo eGgfn] s'g} vf; lgsfo :yfkgf ug{ ag]sf] P]g cGt{ut

:yflkt lgsfo ;Demg' k5{ .

246

k/]df pQm OsfO{sf] kmf]g g+= $$!(*)$÷$$!(*)%÷$$!(*)& -Ext. $!$÷$!&÷$!*_ km\ofS;M g+= $$$!)%! df ;Dks{ ug{ ;lsg] 5 .

:ki6Ls/0fM æck/flws cfh{gÆ eGgfn] s'g} k|ToIf jf ck|ToIf?kdf s'g} ck/flws sfo{af6 k|fKt ePsf] ;DklQ jf cfly{s nfe ;Demg' kb{5 . ;fy} of] zAbn] To:tf] ;DklQaf6 a9] j9fPsf] jf k"0f{ jf cf+lzs?kn] :j?k kl/jt{g u/]sf] ;DklQnfO{ ;d]t hgfpF5 .

@)= cgflws[t JolQmnfO{ ;"rgf lbg k|ltjGw / bfloTjaf6 ;+/If0f -!_ ;"rgf lbg jf bfloTjaf6 ;+/If0f ug]{ ;DjGwdf b]xfo adf]lhd ug'{ kg]{5 M

-s_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yf, ;f]sf ;~rfns, kbflwsf/L / sd{rf/Lx? -:yfO{ / c:yfO{_ s;}n] klg ljQLo hfgsf/L OsfO{{df k7fPsf] ;Ldf sf/f]jf/ jf z+sf:kb sf/f]jf/ jf ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ ;DjGwL ck/fwsf] ;DjGwdf ePsf] jf eO{/x]sf] cg';Gwfg jf cGo ;Dj4 ;"rgfx? v08 -v_ df pNn]v ePsf] cj:yfdf / k|rlnt sfg"gn] tf]s]sf] cj:yfdf afx]s s'g} klg lsl;dn] JoQm ug{ jf k|s6 ug{ x'b}g .

-v_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfn] ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ sf] s'g} Joj:yfsf] sfof{Gjog ul//x]sf] lgsfon] dfu u/]sf avt To:tf] hfgsf/L k|s6 ug'{ kg]{5 .

-u_ s;}n] ;DklQ z'4Ls/0f lgjf/0f P]g, @)^$ sf] sfof{Gjogsf] nflu afx]s z+sf:kb sf/f]jf/sf] ljj/0f tof/ ug]{, ljQLo hfgsf/L OsfO{ jf cGo ;/sf/L lgsfonfO{ ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ ;DjGwL sfo{sf] af/]df ljj/0f k7fpg] JolQmsf] kl/ro v'Ng ;Sg] s'g} klg k|sf/n] k|s6 ug{ x'b}g .

-3_ s;}n] klg Gofosf] k|of]hgsf nflu cfjZos ePsf] elg Gofolwz jf d'2f x]g]{ clwsf/Ln] k|s6 ug{ cfb]z lbPsf]df afx]s z+sf:kb sf/f]jf/sf] ljj/0f jf ;f]df ;dfj]z ePsf cGo hfgsf/L To:tf] ljj/0f tof/ ug]{, To:tf] sf/f]jf/ ;DkGg ug]{, ljj/0f k7fpg] JolQmx?sf] kl/ro jf kl/ro v'Ng] u/L s'g} klg k|s6 ug{ x'b}g .

-@_ ;DklQ z'4Ls/0f lgjf/0f P]g, lgod / o; lgb]{zgsf] Joj:yf cg'?k c;n lgotn] ljj/0f k7fPsf] jf hfgsf/L lbPsf] sf/0fn] s'g} klg ;"rs ;+:yf jf To;sf ;~rfns, lk|G;Lkn, kbflwsf/L, ;fem]bf/, k]zfut Joj;foL jf sd{rf/LnfO{ a}+lsË jf cGo s'g} klg k]zfut uf]Kotf e+u u/]sf] cf/f]kdf o; a}+sn] s'g} klg sf/jfxL ug{] 5}g .

@!= cfGtl/s gLlt, k|lqmof, k|0ffnL / lgoGq0f -!_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] o; lgb]{zgsf] kfngf x'g] u/L cfjZos cfGtl/s gLlt,

k|lqmof tyf lgoGq0f k|0ffnLsf] th'{df u/L nfu" ug'{ kg]{5 . To:tf] k|0ffnLdf slDtdf ;DklQ z'4Ls/0f lgjf/0f P]g @)^$, ;DklQ z'4Ls/0f lgjf/0f lgodfjnL @)^^, o; lgb]{zgsf Joj:yfx?sf] sfof{Gjog ug]{ Joj:yfksLo :t/sf] sfof{Gjog clws[t lgo'Qm ug]{ Joj:yfx? ug'{ kg]{5 .

-@_ sfof{Gjog clws[t tyf cGo ;Dj4 sd{rf/Ln] u|fxs klxrfg tyf u|fxs klxrfg k4lt cg'?ksf ljj/0f, sf/f]jf/sf] ljj/0f, / cGo ;Dj4 hfgsf/Lx? ;dod} k|fKt ug{ ;Sg] Joj:yf ug'{ kg]{5 . sfof{Gjog clws[tn] :jtGq?kdf sfo{ ug]{ tyf p;sf] cfkm\gf] ;'kl/j]Ifs eGbf dflyNnf] txsf] clwsf/L jf ;~rfns ;ldlt jf ;dfg :t/sf] cGo s'g} ;ldlt ;dIfsf] kx'FrnfO{ ;'lglZrt ug'{ kg]{5 .

-#_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfn] sfof{Gjog clws[tsf] gfd, 7]ufgf, of]Uotf, ;Dks{ gDj/, Od]n nufotsf ljj/0f o; a}+s / ljQLo hfgsf/L OsfO{ ;dIf k7fpg' kg]{5 . sfof{Gjog clws[tsf] kl/jt{g jf cGo ljj/0fdf kl/jt{g ePdf ;f]sf] ;d]t hfgsf/L k7fpg' kg]{5 .

-$_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltn] slDtdf q}dfl;s ?kdf ;DklQ z'4Ls/0f lgjf/0f P]g @)^$, ;DklQ z'4Ls/0f lgjf/0f lgodfjnL @)^^, o; lgb]{zgsf Joj:yfx?sf] sfof{Gjogsf] cj:yfsf] af/]df ;dLIff ug'{ kg]{5 / cw{jflif{s ?kdf ;dLIff k|ltj]bg ljQLo hfgsf/L OsfO{df k]z ug'{ kg]{5 .

-%_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL ug]{ ;DjGwL ck/fwsf] lgoGq0f ;DjGwdf cfjZos ;"rgfx? cfk;df cfbfg k|bfg ug'{ kg]{5 .

-^_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] oL gLlt, k|lqmof tyf lgoGq0fsf ;+oGqx?sf] sfof{Gjog eP gePsf] k/LIf0f ug]{ ;DjGwdf cfjZos ;|f]t tyf :jtGq n]vfk/LIf0f -gd'gf k/LIf0f ;d]t_ ;DjGwL Joj:yf ug'{ kg]{5 .

-&_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df x'g] nufgL lgoGq0f ug{ ljsl;t eO{/x]sf ;+oGqx? / ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df k|of]u eO{/x]sf

247

tl/sf / k|j[lQx?, ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df x'g] nufgL ;DjGwL ck/fw lgoGq0f ug{ ag]sf sfg"gsf] sfof{Gjog ug{ k"/f ug'{ kg]{ bfloTj, u|fxs klxrfg k|lqmof / z+sf:kb sf/f]jf/sf] ljj/0f k7fpg] tl/sf ;d]tsf af/]df cfk\mgf sd{rf/Lx?nfO{ cfjZos tflnd Pj+ hfgsf/Lsf] Joj:yf lg/Gt/ ?kdf ug'{ kg]{5 .

-*_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] sd{rf/L 5gf}6 ubf{ pko'{Qm dfkb08 ;lxtsf] 5gf}6 k|lqmof cjnDjg ug'{ kg]{5 .

@@= gofF k|ljlwsf] b'?kof]u x'g glbg] u/L gLlt tyf k|lqmof th'{df u/L nfu" ug]{ -!_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df x'g] nufgL

;DjGwdf x'g ;Sg] k|ljlwsf] b'?kof]u /f]Sg cfjZos gLlt tyf k|lqmof th'{df u/L nfu" ug'{ kg]{5 . -@_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?sf] o:tf] gLlt tyf k|lqmofn] cfdg] ;fdg] geO{ x'g]

Joj;foLs ;DjGw jf sf/f]jf/;Fu ;DjlGwt ljz]if hf]lvdnfO{ ;d]t ;dfj]z ug'{ kg]{5 . o:tf] gLlt tyf k|lqmof u|fxs;Fu ;DjGw :yflkt ubf{ / u|fxssf] d"NofFsg k4lt cjnDjg u/L nfu" ug'{ kg]{5 .

@#= sf/jfxL / ;hfo -!_ o; lgb]{zgsf] s'g} klg Joj:yfsf] pNn+3g ug]{ sd{rf/L tyf kbflwsf/L sf/jfxLsf] efuLbf/ x'g]5 . -@_ o; lgb]{zgsf] Joj:yf sfof{Gjog gug]{ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yf / To:tf] a}+s tyf

ljQLo ;+:yfsf sd{rf/L tyf kbflwsf/Lx?nfO{ g]kfn /fi6« a}+s P]g, @)%* adf]lhdsf] sf/jfxL, hl/jfgf jf tf]lsPsf cGo sf/jfxL x'g]5 .

@$= vf/]hL / arfp -!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M– PsLs[t lgb]{zg, @)^( sf]] u|fxs klxrfg ;DaGwL Joj:yf O=k|f= lgb]{zg g+= !(÷)^( af6 hf/L

ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&) c;f/d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? .


248

cg';"rL – !(=! u|fxs klxrfg ;DaGwL Joj:yf

Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] s'g} klg u|fxssf] vftf vf]Nbf u|fxssf] k|s[lt cg';f/ b]xfosf ljj/0f tyf sfuhftx? lng' kg]{5 .

-s_ JolQmut vftf -g]kfnL gful/ssf] xsdf_ (1) gfd, y/ (2) hGd ldlt (3) :yfoL 7]ufgfM

lhNnf=============== g=kf=÷uf=lj=;================= j8f g+==== 6f]n÷ufFp===========3/ gDa/============ 6]lnkmf]g g+==================df]jfO{n g+=====================Od]n 7]ufgf======================

(4) xfnsf] 7]ufgfM lhNnf=============== g=kf=÷uf=lj=;================= j8f g+==== 6f]n÷ufFp===========3/ gDa/============ 6]lnkmf]g g+==================df]jfO{n g+=====================Od]n 7]ufgf======================

(5) gful/stfM gful/stf g+==================hf/L ug]{ lhNnf======================== hf/L ldlt================

(6) kf;kf]6{M kf;kf]6{ g+==================hf/L ug]{ lhNnf======================== hf/L ldlt================

(7) kl/rokqsf] xsdfM kl/rokqsf] lsl;d ====== kl/rokq g+====== =hf/L ug]{ lgsfo============ hf/L ldlt================

(8) :yfoL n]vf gDj/M (9) Psf3/ kl/jf/sf ;b:ox?sf] ljj/0fM

qm=;+ gftf gfd, y/ != klt÷klTg @= afa' #= cfdf $= afh] %= 5f]/f ^= 5f]/L &= a'xf/L -5f]/fsf] >Ldlt_ *= ;;'/f

-ljjflxt dlxnfsf] xsdf_

(10) ;+nUg /x]sf] k]zf÷Joj;foM -tLg j6f eGbf a9L ;+:yfdf ;+nUg ePdf 5'§} ljj/0f k]z ug{ ;lsg]_

qm=;+ ;+:yfsf] gfd 7]]ufgf kb cg'dflgt jflif{s cfDbfgL÷kfl/>lds

!= @= #=

(11) lgj]bsn] ;+nUg ug'kg]{ sfuhftx?M -c_ gful/stf jf /fxbfgL jf :yfoL n]vf gDa/sf] k|df0fkq jf ;/sf/L, ;fj{hlgs ;+:yf

tyf ;+u7Lt ;+:yfsf g]kfnL sd{rf/Lsf] xsdf lghsf] sd{rf/L kl/rokq jf g]kfn ;/sf/af6 cg'bfgk|fKt ljBfno, dxfljBfno tyf ljZjljBfnosf sd{rf/L, lzIfs jf k|fWofkssf] xsdf lghsf] sd{rf/L÷lzIfs÷k|fWofks kl/rokqsf] 5ljlrq

-cf_ xfn;fn} lvlrPsf] kf;kf]6{ ;fO{hsf] kmf]6f] (12) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

:kli6s/0fM -!_ 3/ g+=, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf, kf;kf]6{, k]zf Joj;fo, :yfoL n]vf gDj/ h:tf

ljj/0fx? gePsf lgj]bssf] xsdf To:tf ljj/0f pNn]v ug{ clgjfo{ x'g] 5}g . t/ ;f] ljj/0fx? cfkm';Fu g/x]sf] Joxf]/f :j3f]if0ff u/fpg' kg]{5 .

249

-@_ o; lgb]{zg adf]lhd kl/is[t u|fxs klxrfg k4lt -Enhanced CDD_ ckgfpg' kg]{ u|fxsx?sf] xsdf eg] Psf3/ kl/jf/sf lhljt ;b:ox?sf] gful/tfsf] 5ljlrq clgjfo{ ?kdf lng' kg]{5 .

-#_ z/0ffyL{sf] xsdf gful/stfsf] ;§f g]kfn ;/sf/ jf cGo cflwsfl/s lgsfon] lbPsf] kl/ro kqsf] 5ljlrqnfO{ cfwf/ lng ;lsg]5 .

-v_ ;fem]bf/L jf JolQmut kmd{sf] vftf (1) kmd{sf] gfd (2) btf{ x'Fbfsf] 7]ufgf -lhNnf, g=kf=÷uf=lj=;=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,

km\ofS; g+=_ (3) btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jlt{t 7]ufgf (4) btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt (5) :yfoL n]vf gDa/ (6) sf/f]jf/sf] lsl;d (7) sfo{If]q (8) zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg (9) jflif{s cg'dflgt sf/f]jf/ /sd (10) k|f]k|fO6/, ;fem]bf/ / vftf ;+rfnsx?sf] ljj/0f -kb, gfd, y/, klt÷klTg, afa', afh]sf] gfd,

:yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfO{n g+=, Od]n 7]ufgf_ (11) k|f]k|fO6/, ;fem]bf/ / vftf ;+rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf kf;kf]6{sf]

5ljlrq (12) n]vfk/LIf0f x'g] kmd{sf] xsdf kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f . gx'g]

kmd{sf] xsdf n]vfk/LIf0f gx'g] Joxf]/f k|f]k|fO6/, ;fem]bf/af6 :j3f]if0ff u/fpg' kg]{5 . (13) kmd{ /lhi6«]zgsf] k|df0fkq (14) :yfgLo lgsfo jf cGo ;/sf/L lgsfodf btf{ eO{ :yfoL n]vf gDa/ k|fKt u/]sf] k|df0fkq (15) kmd{sf ;fem]bf/ jLr ePsf] sa'lnotgfdf (16) ;fem]bf/ kmd{ eP cfly{s tyf k|zf;lgs sf/f]jf/ ug]{ ;DaGwdf lbPsf] clVtof/gfdf (17) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-u_ sDkgLsf] vftf (1) sDkgLsf] gfd (2) btf{ x'Fbfsf] 7]ufgf -lhNnf, g=kf=÷uf=lj=;=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,

km\ofS; g+=, Od]n 7]ufgf, j]j;fO6 7]ufgf_ (3) btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jlt{t 7]ufgf (4) btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_ (5) :yfoL n]vf gDa/ (6) sf/f]jf/sf] lsl;d (7) sfo{If]q (8) zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg (9) jflif{s cg'dflgt sf/f]jf/ /sd (10) ;+rfns, sfo{sf/L k|d'v / vftf ;+rfnsx?sf] ljj/0f -kb, gfd, y/, klt÷klTg, afa',

afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfO{n g+=, Od]n 7]ufgf_ (11) ;+rfns, sfo{sf/L k|d'v / vftf ;+rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf

kf;kf]6{sf] 5ljlrq (12) kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f (13) ljb]zL sDkgLsf] ;xfos sDkgL ePdf ljb]zL d'Vo sDkgLsf] gfd / 7]ufgf (14) ;+:yfkgf / u7g ;DaGwL k|df0fkq tyf sDkgLsf] k|aGwkq / lgodfjnL (15) vftf vf]Ng] / vftf ;~rfng ug]{ ;DaGwdf ;~rfns ;ldltn] u/]sf] lg0f{o / clVtof/L (16) ;~rfns ;ldltn] sfo{sf/L k|d'v / cGo clws[t sd{rf/LnfO{ cfly{s sf/f]jf/sf] ;DaGwdf

k|bfg u/]sf] clVtof/L (17) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

:kli6s/0fM -!_ ljz]if P]g cGt/ut :yfkgf ePsf ;+ul7t ;+:yfx?sf] xsdf btf{sf] k|df0fkq ;DaGwL ljj/0f

lng clgjfo{ x'g] 5}g .

250

-3_ Sna÷u}/;/sf/L ;+3÷;+:yfsf] vftf (1) Sna tyf u}/;/sf/L ;+3 ;+:yfsf] gfd (2) btf{ x'Fbfsf] 7]ufgf -lhNnf, g=kf=÷uf=lj=;=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,

km\ofS; g+=, Od]n 7]ufgf, j]j;fO6 7]ufgf_ (3) btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jlt{t 7]ufgf (4) btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_ (5) :yfoL n]vf gDa/ (6) sf/f]jf/sf] lsl;d (7) sfo{If]q (8) zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg (9) jflif{s cg'dflgt sf/f]jf/ /sd (10) sfo{ ;ldltsf ;b:o, sfo{sf/L k|d'v / vftf ;+rfnsx?sf] ljj/0f -kb, gfd, y/,

klt÷klTg, afa', afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfO{n g+=, Od]n 7]ufgf_

(11) sfo{ ;ldltsf ;b:o, sfo{sf/L k|d'v / vftf ;+rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf kf;kf]6{sf] 5ljlrq

(12) kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f (13) ;+:yf btf{ k|df0fkqsf] 5ljlrq (14) ljwfg (15) vftf vf]Ng] ;DaGwL sfo{ ;ldltsf] lg0f{o (16) vftf ;~rfng tyf cfly{s sf/f]jf/ ;DaGwL clVtof/L (17) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-ª_ ;xsf/L ;+:yfsf] vftf (1) ;+:yfsf] gfd (2) btf{ x'Fbfsf] 7]ufgf -lhNnf, g=kf=÷uf=lj=;=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,

km\ofS; g+=, Od]n 7]ufgf, j]j;fO6 7]ufgf_ (3) btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jlt{t 7]ufgf (4) btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_ (5) :yfoL n]vf gDa/ (6) sf/f]jf/sf] lsl;d (7) sfo{If]q (8) zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg (9) jflif{s cg'dflgt sf/f]jf/ /sd (10) ;+rfns, sfo{sf/L k|d'v / vftf ;+rfnsx?sf] ljj/0f -kb, gfd, y/, klt÷klTg, afa',

afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfO{n g+=, Od]n 7]ufgf_ (11) ;+rfns, sfo{sf/L k|d'v / vftf ;+rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf

kf;kf]6{sf] 5ljlrq (12) kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f (13) ;+:yfsf] ljlgod (14) ;+:yf btf{ ;DaGwL k|df0fkqsf] 5ljlrq (15) vftf vf]Ng] ;DaGwL ;+rfns ;ldltsf] lg0f{o / cfly{s sf/f]jf/ ug]{ ;DaGwL clVtof/L (16) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-r_ ;fj{hlgs u'7L jf lghL u'7Lsf] vftf (1) gfd (2) btf{ x'Fbfsf] 7]ufgf -lhNnf, g=kf=÷uf=lj=;=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,

km\ofS; g+=, Od]n 7]ufgf, j]j;fO6 7]ufgf_ (3) btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jlt{t 7]ufgf (4) btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_ (5) :yfoL n]vf gDa/ (6) sf/f]jf/sf] lsl;d (7) sfo{If]q

251

(8) zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg (9) jflif{s cg'dflgt sf/f]jf/ /sd (10) ;+rfns jf Joj:yfkg ;ldltsf ;b:o, sfo{sf/L k|d'v / vftf ;+rfnsx?sf] ljj/0f -kb,

gfd, y/, klt÷klTg, afa', afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfO{n g+=, Od]n 7]ufgf_

(11) ;+rfns jf Joj:yfkg ;ldltsf ;b:o, sfo{sf/L k|d'v / vftf ;+rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf kf;kf]6{sf] 5ljlrq

(12) kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f (13) ljwfg (14) u'7L :yfkgf ;DaGwL ePsf] sa'lnotgfdf (15) u'7L :yfkgf ;DaGwL k|df0fkqsf] k|dfl0ft 5ljlrq (16) vftf vf]Ng] ;DaGwL ;~rfns÷Joj:yfkg ;ldltsf] lg0f{o / cfly{s sf/f]jf/ ;DaGwL

clVtof/L (17) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-5_ :s"n jf SofDk;sf] vftf (1) :s"n jf SofDk;sf] gfd (2) btf{ x'Fbfsf] 7]ufgf -lhNnf, g=kf=÷uf=lj=;=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,

km\ofS; g+=, Od]n 7]ufgf, j]j;fO6 7]ufgf_ (3) btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jlt{t 7]ufgf (4) btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_ (5) :yfoL n]vf gDa/ (6) sf/f]jf/sf] lsl;d (7) sfo{If]q (8) zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg (9) jflif{s cg'dflgt sf/f]jf/ /sd (10) ;+rfns jf Joj:yfkg ;ldltsf ;b:o, sfo{sf/L k|d'v / vftf ;+rfnsx?sf] ljj/0f -kb,

gfd, y/, klt÷klTg, afa', afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfO{n g+=, Od]n 7]ufgf_

(11) ;+rfns jf Joj:yfkg ;ldltsf ;b:o, sfo{sf/L k|d'v / vftf ;+rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf kf;kf]6{sf] 5ljlrq

(12) kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f (13) k|aGwkq / lgodfjnL (14) ;+:yf :jLs[ltsf] k|df0fkqsf] k|dfl0ft 5ljlrq (15) ;~rfns÷Joj:yfkg ;ldltn] vftf vf]Ng] ;DaGwL u/]sf] lg0f{o / cfly{s sf/f]jf/ ;DaGwL

lbPsf] clVtof/L (16) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-h_ cGt//fli6«o u}/;/sf/L ;+:yfsf] vftf (1) ;+:yfsf] gfd (2) btf{ x'Fbfsf] 7]ufgf -lhNnf, g=kf=÷uf=lj=;=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,

km\ofS; g+=, Od]n 7]ufgf, j]j;fO6 7]ufgf_ (3) btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jlt{t 7]ufgf (4) btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_ (5) :yfoL n]vf gDa/ (6) sf/f]jf/sf] lsl;d (7) sfo{If]q (8) zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg (9) jflif{s cg'dflgt sf/f]jf/ /sd (10) ;+rfns, sfo{sf/L k|d'v, g]kfnsf nflu lgo"Qm k|ltlglw jf k|d'v / vftf ;+rfnsx?sf]

ljj/0f -kb, gfd, y/, klt÷klTg, afa', afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfO{n g+=, Od]n 7]ufgf_

(11) ;+rfns, sfo{sf/L k|d'v, g]kfnsf nflu lgo"Qm k|ltlglw jf k|d'v / vftf ;+rfnsx?sf]

252

kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf kf;kf]6{sf] 5ljlrq (12) kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f (13) ;dfh sNof0f kl/ifb\ / ;+:yf jLr s'g} ;Demf}tf ePsf] eP ;Demf}tfsf] k|ltlnkL (14) g]kfn ;/sf/;Fu s'g} ;Demf}tf ePsf] eP ;f] ;Demf}tf (15) ;DalGwt b]z jf ;f] b]zsf] /fhb"tfjf;sf] l;kmfl/z kq (16) ;+:yfsf] ljwfg (17) ;+:yfn] vftf vf]Ng lbPsf] clVtof/L / cfly{s sf/f]jf/ ug{ lbPsf] clVtof/L (18) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-em_ ljb]zL JolQmsf] vftf (1) k"/f gfd, y/ (2) ljb]zsf] 7]ufgf -:yfoL / c:yfoL_ (3) g]kfnsf] 7]ufgf (4) klt÷klTg, afa' / afh]sf] gfd (5) kf;kf]6{÷le;fM

kf;kf]6{ g+==========hf/L ug]{ b]z========== hf/L ldlt===============le;fsf] cjlw gf3\g] ldlt========== (6) Dofb ggf3]sf] le;fsf] k|dfl0ft 5ljlrq (7) kf;kf]6{sf] k|ltlnkL (8) sd{rf/L eP sfo{/t ;+:yfsf] l;kmfl/z kq (9) /fxbfgL gePsf ef/tLo gful/ssf] xsdf ef/tLo /fhb'tfjf;sf] kq (10) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-`_ ljb]zL sDkgLsf] vftf (1) sDkgLsf] gfd (2) ljb]zL sDkgLsf] ljb]zdf /x]sf] d'Vo sfof{nosf] 7]ufgf (3) ljb]zL sDkgLsf] g]kfn l:yt 7]ufgf (4) g]kfn l:yt sfof{nosf] lsl;d -zfvf, ;Dks{, kl/of]hgf jf cGo s'g}_ (5) ljb]zdf btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ b]z, btf{ ug]{ sfof{no, btf{ ldlt_ (6) g]kfndf btf{ ePsf] eP ;f] ;DaGwL ljj/0f tyf sfuhft (7) sf/f]jf/sf] lsl;d (8) sfo{If]q (9) zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg (10) jflif{s cg'dflgt sf/f]jf/ /sd (11) lab]zL sDkgL btf{ ePsf] sfuhft (12) sDkgLsf] k|aGwkq, lgodfjnL (13) j}b]lzs sDkgLn] vftf vf]Ng lbPsf] clVtof/L tyf sf/f]jf/ ug{ lbPsf] clVtof/L (14) j}b]lzs sDkgLsf] ;+rfns / sfo{sf/L k|d'vsf] ljj/0f -kb, gfd, y/, 7]ufgf, 6]lnkmf]g g+=,

df]jfO{n g+=, Od]n 7]ufgf_ (15) g]kfnsf nflu lgo'Qm ul/Psf] k|ltlglw / vftf ;+rfnssf] ljj/0f -kb, gfd, y/, klt÷klTg,

afa', afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfO{n g+=, Od]n 7]ufgf_ (16) j}b]lzs sDkgLsf] k|d'v b'O{ kbflwsf/L, g]kfnsf nflu lgo'Qm ul/Psf] k|ltlglw / vftf

;+rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f], gful/stf jf kf;kf]6{sf] 5ljlrq / tL JolQmx?sf] 7]ufgf k'i6L x'g] sfuhft

(17) kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f (18) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-6_ s'6g}lts lgof]u÷/fhb'tfjf;sf] vftf (1) lgof]u÷/fhb'tfjf;sf] kq (2) vftf ;~rfng ;DaGwL clVtof/L (3) vftf ;~rfnssf] gfd, y/, 7]ufgf, kmf]6f] tyf 7]ufgf k|dfl0ft x'g] sfuhft (4) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-7_ u}/cfjf;Lo g]kfnL gful/ssf] vftf (1) k"/f gfd, y/, 7]ufgf (2) afa' / afh]sf] gfd

253

(3) >Ldfg\÷>LdtLsf] gfd (4) cfo ;|f]t v'Ng] sfuhftx? (5) g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 hf/L u}/cfjf;Lo g]kfnL kl/ro kqsf] 5ljlrq (6) kf;kf]6{sf] k|dfl0ft 5ljlrq (7) g]kfnsf] k"/f 7]ufgf jf ;+ks{ :yfg (8) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

gf]6M -!_ ;DjlGwt ;+:yfn] cfjZos 7fg]df lgj]bs jf u|fxssf] cGt/jftf{ ;d]t lng ;Sg]5 . -@_ s'g} u|fxssf] vftfsf] lxtflwsf/L csf]{ JolQm÷kmd{÷sDkgL÷;+:yf x'g] ePdf ;f] ;DaGwL ljj/0f ;d]t

v'nfpg nufpg' kg]{5 . -#_ g]kfn ;/sf/ jf g]kfn ;/sf/ cGtu{tsf sfof{no jf lgsfox?, ljz]if P]g cGtu{t :yflkt lgsfo, g]kfn

;/sf/sf] :jfldTjdf /x]sf ;+ul7t ;+:yf, g]kfn /fi6« a}+saf6 Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?, ;+o'Qm /fi6« ;+3 ;f] cGtu{tsf sfof{no tyf ljlzli6s[t lgsfo Pj+ cGt/f{li6«o ;+:yfx? / ljb]zL /fhb'tfjf;x?sf] xsdf vftf ;+rfnsx?sf] dfq JolQmut ljj/0f k]z ug{ nufO{ vftf vf]Ng ;lsg] 5 .

254

cg';"rL – !(=@ a}+s tyf ljQLo ;+:yfdf C0fsf] nflu lgj]bg lb+bf v'nfpg'kg]{ laa/0fsf] 9fFrf

ldltM ==================== -?= xhf/df_

C0f lnPsf] cGo a}+s÷ljQLo ;+:yfsf] gfd aSof}tf /sd -ldlt_ Dofb gf3]sf] 5÷5}g

!= ======= a}+s÷ljQLo ;+:yf

rfn" k"FhL shf{

cfjlws shf{

cGo shf{

u}/sf]ifdf cfwfl/t ;'ljwf

hDdf

@= ======= a}+s÷ljQLo ;+:yf

rfn" k"FhL shf{

cfjlws shf{

cGo shf{

u}/sf]ifdf cfwfl/t ;'ljwf

hDdf

s'n hDdf

pk/f]Qm adf]lhd d÷xfdLn] 3f]if0ff u/]sf] ljj/0f 7Ls 5 e'mÝf 7x/] sfg'g adf]lhd sf/jfxL ePdf d~h'/L 5 egL ;xL ug]{M clwsf/ k|fKt clwsf/Lsf] b:tvtM

JolQmsf] gfd÷kmd{, sDkgL / ;+:yfsf] gfd / 5fkM

255

cg';"rL –!(=#

Threshold Transaction Report (TTR) Form for Banks and Financial Institutions

Name of Reporting Institution:

Signature : (Compliance Officer or authorized officer) Name : Designation : Phone : Email : Fax : Date :

S.N.

Name and address of the person holding account (including

legal)

Branch Date of Transaction

Nature of Transaction

Account Type and

No.

Amount Involved

Source of Fund Remarks

256

cg';"rL –!(=$

Suspicious Transaction Report (STR) Form for Banks and Financial Institutions

A. Reporting Institution : 1. Name of the Institution/Branch: B. Details of Customer : 1. 1. Name of the account holder/s/customer: 2. Address: 3. Profession(if applicable): 4. Nationality(if applicable): 5. Other account(s) number (if any): 6. Other business (if nay): 7. Father/Mother’s name (if applicable): 8. Date of birth/establishment: C. Account/Transaction Details : 1. Account Number/Transaction: 2. Nature of the account/transaction*: (Current/savings/loan/other, pls. specify) 3. Nature of ownership:

(Individual/proprietorship /partnership/company/other, pls. specify)

4. Date of opening/transaction: 5. Other account(s) number/transaction

(if any):

6. Amount: 7. Others:

*Cash/Transfer/Clearing/TT/etc. Add paper if necessary

257

D. Reasons for considering the transaction(s) as unusual/suspicious?

(Mention summery of suspicion and consequence of events)

a. Identity of clients b. Activity in account c. Background of client d. Multiple accounts e. Nature of transaction f. Value of transaction g. Other reason (Pls. Specify) E. Suspicious Activity Information Summary characterization of suspicious activity: a. Corruption/Gratuit

y e. False statement h. Structuring

b. Cheque fraud f. E or wire frauds

(debit/credit or other card)

i. Mysterious Disappearance/behavior

c. Tax evasion g. Identity Theft j. Counterfeit instrument d. Loan fraud h. Terrorist Financing k. Misuse of Position or Self F. Has the suspicious transaction/activity had a material impact on or otherwise affected the financial soundness of the bank/fI?

Yes No

G. Has the bank/FI taken any action in this context? If yes, give details.

Signature (Compliance Officer or authorized officer) : Name : Date: Phone : Email: Fax:

258

cg';"rL –!(=%

Internal Record Form of STR Submission for Banks and Financial Institutions Name of Reporting Institution:

S.N.

Name and address of the person holding account (including

legal)

Branch Date of Transaction

Nature of Transaction Amount Reasons to be

suspicious Rem. Signature

Signature : (Compliance Officer or authorized officer) Name : Designation : Phone : Email : Fax : Date :

259



O=k|f=lgb]{zg g+= @)÷)&)

ljifo M ;xfos sDkgL ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?n] ;xfos sDkgL vf]Ng] ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

!= æ3Æ ju{sf] n3'ljQ ;xfos sDkgL ;DaGwL Joj:yf != Ohfhtkqk|fKt ;+:yfn] cfkm\gf] :jfldTjdf Pp6f 5'§} æ3Æ ju{sf] n3'ljQ ljQLo ;+:yf vf]nL ;f]

;xfos sDkgL (Subsidiary Company) dfk{mt\ ljkGg ju{df shf{ k|jfx ug{ rfx]df b]xfosf gLltut tyf k|s[ofut Joj:yfx?sf] clwgdf /xL ug{ ;Sg] 5g\ . !=!= ;xfos sDkgLsf ?kdf :yflkt eO{ n3'ljQ sf/f]af/ ug]{ æ3Æ ju{sf] ljQLo ;+:yfsf] xsdf

Psf3/ kl/jf/, kmd{, sDkgL jf ;Ël7t ;+:yf jf Ps} ;d"xsf sDkgLsf] z]o/ nufgLsf] clwstd xb r'Qmf k"FhLsf] @% k|ltztdf 5'6 lbOg] gLlt cg'?k Ohfhtkqk|fKt æsÆ jf ævÆ jf æuÆ ju{sf ;+:yfsf] ;xfos sDkgL -æ3Æ ju{sf] n3'ljQ ;+:yf_ df ;+:yfks z]o/ :jfldTj r'Qmf k"FhLsf] Go"gtd %! k|ltzt tyf clwstd &) k|ltzt;Dd /xg ;Sg]5 .

!=@= d'Vo sDkgLn] cfkm\gf] ljQLo ljj/0f k]z ubf{ ;xfos sDkgLsf] ljQLo ljj/0fx? klg PsLs[t (Consolidated) ?kdf k]z ug'{ kg]{5 . ;f] k|of]hgfy{ n]vf gLlt / ljQLo ljj/0f O=k|f=lgb]{zg g+=$ sf] ;DalGwt yk cg';"rLdf tf]lsP adf]lhd k]z ug'{ kg]{5 . ;fy}, ;xfos sDkgLsf] n]vf gLlt, ;"rgf k|ljlw tyf cGo gLlt÷k|0ffnLx? (Policies, Procedures and Systems) d'Vo sDkgL;+u ;fd~h:otf sfod x'g] u/L Joj:yf ug'{ kg]{5 .

!=#= Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf ;+:yfn] cfkm\gf] tyf ;xfos sDkgLsf] k"FhL kof{Kttf ;DaGwL u0fgf 5'§f5'§} ?kdf / PsLs[t -Consolidated_ ?kdf ug'{ kg]{5 . PsLs[t -Consolidated_ ?kdf u0fgf u/Lg] k"FhLsf]if ;DalGwt ju{sf ljQLo ;+:yfnfO{ tf]s] adf]lhdsf] -æsÆ, ævÆ, æuÆ / æ3Æ ju{sf] nflu qmdzM !), !!, !! / * k|ltzt_ dfkb08 Pj+ lgb]{zg k"/f ug'{ kg]{5 .

!=$= d'Vo tyf ;xfos sDkgLlar x'g] sf/f]af/ k|lt:kwf{Tds ahf/ d"No (Arm's Length Transaction) df cfwfl/t x'g' kg]{5 . d'Vo tyf ;xfos sDkgLaLr x'g] sf/f]af/df kf/blz{tf sfod /fVg oL sDkgLx?aLr x'g] sf/f]jf/df ljQLo :jfy{ /xg] x'Fbf To:tf] sf/f]af/ (Related Party Transactions) nfO{ b'j} sDkgLn] ;DalGwt kIfaLr x'g] sf/f]af/ (Related Party Transactions) zLif{s cGt{ut v'nfpg -Disclose_ kg]{5 .

!=%= To:tf sf/f]jf/ eP kl5 lgoldt?kdf k|sflzt ug'{ kg]{ ljQLo ljj/0fdf ;f] sf/f]jf/af/] lj:t[t hfgsf/L k|bfg ug'{ kg]{5 . k|ltikwf{Tds ahf/ d"Nodf sf/f]af/ gu/]df /÷jf To:tf sf/f]jf/af/] lj:t[t ljj/0f lgb]{zgfg';f/ k|sflzt gu/]df g]kfn /fi6« a}+s P]g, @)%* sf] kl/R5]b !! adf]lhd hl/jfgf÷;hfo x'g]5 .

!=^= zfvf÷sfof{no :yfkgf tyf ;+rfngsf ;DaGwdf o; a}+saf6 hf/L lgb]{zg g+= !$ adf]lhd æsÆ, ævÆ / æuÆ ju{sf ljQLo ;+:yfn] ug'{ kg]{ b]xfosf Joj:yfx? ;xfos sDkgL :yfkgf ug]{ k|of]hgfy{ klg nfu" x'g]5 . -s_ o; a}+ssf] gLltut Joj:yf tyf lgb]{zgn] tf]s]sf] Go"gtd r'Qmf k"FhL k"/f u/]sf] . -v_ l7s cl3Nnf] dlxgfsf] ljQLo ljj/0fdf o; a}+sn] tf]s]sf] k+"hLsf]if k"/f u/]sf] . -u_ l7s cl3Nnf] qodf;df lgliqmo shf{ % k|ltzteGbf a9L gePsf] .

@= n3'ljQ sf/f]af/ ug]{ Ohfhtkqk|fKt æ3Æ ju{sf] ljQLo ;+:yf -;xfos sDkgL_ n] ljBdfg Joj:yf adf]lhd slDtdf #) k|ltzt z]o/ ;j{;fwf/0fsf] nflu laqmL ug'{ kg]{5 .

#= n3'ljQ sf/f]af/ ug]{ ;xfos sDkgL æ3Æ ju{sf] ljQLo ;+:yfsf] ?kdf /xg] x'gfn] Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfn] æ3Æ ju{sf] ljQLo ;+:yf -;xfos sDkgL_ df

260

u/]sf] ;+:yfks z]o/ nufgL tyf shf{ k|jfxnfO{ o; a}+ssf] lgb]{zg adf]lhd ljkGg ju{ shf{ cGtu{t u0fgf ul/g] 5 .

$= Ohfhtkqk|fKt o:tf] æ3Æ ju{sf] ljQLo ;+:yfdf u/]sf] z]o/ nufgL /sdnfO{ k|fylds k"FhLaf6 36fO{ k"FhLsf]if sfod ug'{ kg]{] ljBdfg k|fjwfgnfO{ ljkGg ju{df x'g] nufgLnfO{ k|f]T;flxt ug{ o; k|of]hgfy{ 5'6 lbOg] 5 . ;fy}, ;xfos sDkgLsf ?kdf :yflkt eO{ n3'ljQ sf/f]af/ ug]{ æ3Æ ju{sf] ljQLo ;+:yfdf nufgL eO{ ljQLo :jfy{ :yflkt ePsf] v08df ;d]t ljQLo :jfy{ ePsf] ;+ul7t ;+:yfx?df ul/Psf] z]o/ nufgL /sdnfO{ k|fylds k"FhLaf6 36fpg' kg]{ ljBdfg k|fjwfgnfO{ klg 5'6 lbOg] 5 .

%= n3'ljQ sf/f]af/ ug]{ æ3Æ ju{sf] ljQLo ;+:yfsf] xsdf Psf3/ kl/jf/, kmd{, sDkgL jf ;Ël7t ;+:yf jf Ps} ;d"xsf sDkgLsf] z]o/ nufgLsf] clwstd xb r'Qmf k"FhLsf] @% k|ltzt;Dd x'g;Sg] ljBdfg Joj:yf /x]sf]df o;/L ;xfos sDkgL :yfkgf ug{ Ohfhtkqk|fKt -æsÆ, ævÆ / æuÆ ju{sf_ a}+s tyf ljQLo ;+:yfaf6 cg'/f]w eO{ cfPdf To:tf] z]o/ nufgLsf] ;Ldfdf 5'6 lbO{g] 5 .

^= æ3Æ ju{sf] n3'ljQ sf/f]af/ ug{ Ohfhtkqsf] nflu k|:tfljt o:tf] ;xfos sDkgL o; a}+saf6 Ohfhtkqk|fKt æ3Æ ju{sf] 5'6\6} ljQLo ;+:yf -Separate Entity_ sf] ?kdf /xg] x'gfn] To:tf] ljQLo ;+:yfsf] lgodg, lg/LIf0f, ;'kl/j]If0f / cGo Joj:yfx? a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# tyf ljBdfg cGo Joj:yf cg'?k g} x'g] 5 .

&= ljQLo ;]jfsf] kx'Fr sd /x]sf dgfË, x'Dnf, 8f]Nkf, sflnsf]6, d'u', hfh/sf]6, aemfË, afh'/f / bfr'{nf u/L ( lhNnfdf k|wfg sfof{no /fvL pk/f]Qm lhNnf ;lxt cGo lhNnfx?df ;d]t ljQLo sf/f]jf/ ;Grfng ug]{ u/L afx]s æ3Æ ju{sf] ;xfos sDkgL vf]Ng Ohfhtkq lbg] sfo{ :ylut ul/Psf] 5 .

@= dr]{G6 a}+ls+u ;DaGwL sfo{ ug{] ;xfos sDkgL :yfkgf ;DaGwL Joj:yf Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?n] cfkm\gf] :jk"FhL -Equity_ nufgL u/]/ 5'§} ;xfos sDkgL dfkm{t g]kfn lwtf]kq af]8{af6 cg'dlt lnO{ nufgL ;DaGwL ljBdfg gLltut Joj:yf tyf cGo k|rlnt sfg"gL Joj:yfsf] clwgdf /xL dr]{G6 a}+ls+u ;DaGwL sfo{ ug{ sDtLdf %! k|ltzt :jfldTj x'g] ;xfos sDkgL -Subsidiary Company_ :yfkgf u/L sf/f]af/ ug{ ;Sg] Joj:yfsf ;DaGwdf b]xfo adf]lhdsf] gLltut Joj:yf sfod ul/Psf]] 5 . -!_ dr]{06 a}lsË ;DaGwL sfo{ ug]{ 5'§} ;xfos sDkgLdf nufgL ubf{ Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ

ju{sf a}+s tyf ljQLo ;+:yfsf] ljQLo :jfy{ :yflkt x'g] ePsf]n] pQm ;xfos sDkgLdf ul/Psf] s'n nufgL /sdnfO{ k"FhLsf]if u0fgf ubf{ k|fylds k"FhLaf6 36fO{ k"FhLsf]if sfod ug'{ kg]{]5 .

-@_ O=k|f= lgb]{zg g+= * df ePsf cGo Joj:yfnfO{ oyfjt sfod /fvL] æo;}u/L Ohfhtkqk|fKt ;+:yfn] ;+ul7t ;+:yfx?sf] z]o/ tyf l8a]~r/df nufgL ubf{ nufgL x'g] ;+:yfsf] r'Qmf k"FhLsf] !) k|ltztdf ggf3\g] u/L dfq nufgL ug'{ kg]{5 .Æ eGg] Joj:yf o; k|of]hgsf nflu 5'6 k|bfg ul/Psf] 5 .

-#_ ;xfos sDkgLsf] lgodg, lg/LIf0f, ;'kl/j]If0f / cGo Joj:yfx? g]kfn lwtf]kq af]8{n] to u/]sf] gLlt lgb]{zg tyf ljBdfg cGo Joj:yf cg'?k x'g]5 . o; Joj:yfaf6 pQm ;xfos sDkgLdf g]kfn /fi6« a}+ssf] tkm{af6 cfjZostf cg';f/ lg/LIf0f÷;'kl/j]If0f ug{ afwf k'u]sf] dflgg] 5}g .

-$_ o; a}+saf6 Ohfhtkqk|fKt d'Vo sDkgLn] cfkm\gf] ljQLo ljj/0f k]z ubf{ ;xfos sDkgLsf] ljQLo ljj/0fx? ;d]t PsLs[t?kdf k]z ug'{ kg]{5 . ;f] k|of]hgfy{ n]vf gLlt / ljQLo ljj/0f O=k|f=lgb]{zg g+=$ sf] ;DalGwt yk cg';"rLdf tf]lsP adf]lhd k]z ug'{ kg]{5 . ;fy}, ;xfos sDkgLsf] n]vf gLlt, ;"rgf k|ljlw tyf cGo gLlt÷k|0ffnLx? -Policies, Procedures and Systems) d'Vo sDkgL;+u ;fd~h:otf sfod x'g] u/L Joj:yf ug'{ kg]{5 .

-%_ d'Vo tyf ;xfos sDkgLaLr x'g] sf/f]af/df kf/blz{tf sfod /fVg oL sDkgLx?aLr x'g] sf/f]jf/df ljQLo :jfy{ /xg] x'Fbf To:tf] sf/f]af/ -Related Party Transactions_ nfO{ b'j} sDkgLn] ;DalGwt kIfaLr x'g] sf/f]af/ -Related Party Transactions_ zLif{s cGt{ut v'nfpg' -Disclose_ kg]{5 .

-^_ To:tf] sf/f]jf/ eP kl5 lgoldt?kdf k|sflzt ug'{ kg]{ ljQLo ljj/0fdf ;f] sf/f]jf/af/] lj:t[t hfgsf/L k|bfg ug'{ kg]{5 . k|lt:kwf{Tds ahf/ d"Nodf sf/f]af/ gu/]df /÷jf To:tf] sf/f]jf/ af/] lj:t[t ljj/0f lgb]{zgfg';f/ k|sflzt gu/]df g]kfn /fi6« a}+s P]g, @)%* sf] kl/R5]b !! adf]lhd h'g;'s} hl/jfgf÷;hfo x'g ;Sg]5 .

-&_ ;xfos sDkgLn] b]xfosf sfo{ ug{ ;Sg] 5}gg\ M -s_ lwtf]kq bnfnL ;DaGwL Joj;fo , -v_ cfkm"n] hf/L u/]sf] lwtf]kqsf] Jofkf/ .

261

-*_ ;xfos sDkgLn] ljQLo ;|f]t ;+sng ug]{ k|of]hgn] bfloTj:j?k lgisfzg ug]{ s'g} klg ;'/If0fkqx?df d'Vo sDkgL -Parent Company_ n] nufgL ug{ gkfpg] / ;f] ;'/If0fkqsf] lwtf]df shf{ k|jfx ;d]t ug{ kfpg] 5}g .

#= vf/]hL / arfp -!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M– PsLs[t lgb]{zg, @)^( sf]] ;xfos sDkgL ;DaGwL Joj:yf O=k|f= lgb]{zg g+= @)÷)^( af6 hf/L

ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? .


262



O=k|f=lgb]{zg g+= @!÷)&)

ljifo M On]S6«f]lgs dfWodaf6 x'g] a}lsË -O{–a}lsË_ ;]jf ;DaGwdf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?n] b]xfosf] Joj:yf kfngf u/L On]S6«f]lgs dfWodaf6 x'g] a}+lsË -O{–a}lsË_ ;]jfx? k|bfg ug{÷u/fpg x'g g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L of] lgb]{zg hf/L ul/Psf] 5 .

!= zfvf/lxt a}+ls+Ë ;]jf -Branchless Banking_ ;DaGwdf

-!_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] o; a}+ssf] :jLs[lt lnO{ cfkmgf] ;+:yfdf vftf ePsf u|fxsx?nfO{ cfk"m jf cfk"måf/f lgo'Qm Joj;flos cflwsfl/s k|ltlglw-Ph]G6_sf] ;xfotfn] Point of Transaction d]zLgsf] dfWodaf6 Smart Card/Magnetic Card k|of]u u/L b]xfo adf]lhdsf zfvf/lxt a}lsË ;]jfx? k|bfg ug{ ;Sg] 5g\M–

-s_ vftfdf gub hDdf ug]{, e'QmfgL k|bfg ug]{ / /sdfGt/ ug{] .

-v_ u|fxssf] vftfsf] df}Hbft jf sf/f]jf/ ljj/0f -:6]6d]06_ k|bfg ug{] .

-u_ :jLs[t shf{ /sd e'QmfgL lbg] tyf ls:tf /sd hDdf ug]{ .

-@_ zfvf/lxt a}lsË ;]jf ;Grfng ug]{ ePdf ;+rfns ;ldltaf6 ;f] ;DaGwL gLltut Joj:yf kf/Lt u/L k|lqmofut Joj:yf ;d]t u/]sf] x'g' kg]{5 .

-#_ zfvf/lxt a}lsË ;]jf ;Grfng ug]{ :jLs[ltsf] nflu o; a}+s ;dIf cfj]bg ubf{ ;+rfns ;ldltsf] lg0f{o ;lxt b]xfosf sfuhftx? ;+nUg u/]sf] x'g' kg]{5M–

-s_ k|fljlws k"jf{wf/ -Hardware, Software, Data Communication/Transmission Mechanism) ;DaGwL ljj/0f,

-v_ k|ltlglwdfkm{t ;Grfng ug]{ ePdf To:tf] k|ltlglw 5gf}6sf cfwf/x?, 5gf}6 ul/Psf] k|ltlglw;+u x'g] ;Demf}tfkq tyf pQm k|ltlglwnfO{ lbOg] tflnd cflb ;DaGwL ePsf] Joj:yf,

-u_ zfvf/lxt a}lsË ;]jf ;Grfng ug]{ :yfgsf] ;'/Iff / gubsf] jLdf ;DaGwdf ePsf Joj:yfx?,

-3_ ljBdfg ;+rf/ ;fwg (PSTN, Cellular Communications) sf] Industry Standard Security Features,

-ª_ zfvf/lxt a}lsË ;]jf ;Grfngsf] sfo{If]q / ;DalGwt zfvfx?sf] ljj/0f,

-r_ e'QmfgL ;DaGwL pTkGg ljjfb ;dfwfg ug]{ ;DaGwL k|fjwfg, lhDd]jf/L tyf Ifltk"lt{ ;DaGwL Joj:yfx?, /

-5_ ;DklQ z'4Ls/0f tyf cft+ssf/L ultljlwdf ljQLo nufgL lgoGq0fsf] nflu ckgfOg] Joj:yfx? .

-$_ a}+s tyf ljQLo ;+:yfn] cfk"m jf cfk'måf/f lgo'Qm Joj;flos cflwsfl/s k|ltlglw-Ph]G6_ dfkm{t ;d]t zfvf/lxt a}+lsË ;]jf ;Grfng ug{ ;Sg] 5g\ . Ph]G6dfkm{t To:tf] ;]jf ;+rfng ug]{ ePdf k|ltlglw 5gf}6sf] nflu k|ltlglwsf] ;Ifdtf k/LIf0f u/L låkIf aLr a'Fbf g+= & sf] clwgdf /xL ;Demf}tf ePsf] x'g' kg]{ 5 .

-%_ Zffvf/lxt a}+lsË ;]jf ;Grfngsf] :jLs[lt k|bfg ubf{ b]xfosf zt{x? tf]Sg ;lsg] 5M–

-s_ zfvf/lxt a}lsË ;]jf ;Grfngsf] :jLs[lt k|fKt u/]sf ldltn] ^ dlxgfleq tf]lsP adf]lhdsf] ;]jf ;Grfng ul/;Sg' kg]{ 5 . o:tf] sf/f]jf/ ;Grfng u/]kl5 ;f]sf] hfgsf/L o; ljefu / ;DalGwt ;'kl/j]If0f ljefunfO{ lbg' kg]{ 5 . sy+sbflrt tf]lsPsf] ;dofjlwleq To:tf] ;]jf ;Grfng ug{ g;s]df o; a}+saf6 k|bfg ul/Psf] :jLs[lt :jtM /2 ePsf] dflgg] 5 .

263

-v_ dxfgu/kflnsf÷pk–dxfgu/kflnsf÷gu/kflnsf afx]ssf If]qx?df dfq o:tf] ;]jf ;Grfng ug{ :jLs[lt lbOg] 5 .

-u_ zfvf/lxt a}lsË ;]jf pkef]u ug{ OR5's u|fxs;+u a}+s tyf ljQLo ;+:yfn] lnlvt cfj]bg lng' kg]{ 5 .

-3_ u|fxsn] u/]sf] k|To]s sf/f]af/sf] c;/ oyfzL3| u|fxssf] vftfdf b]lvg] u/L clen]v ;'/lIft u/L /fVg] / sf/f]jf/sf] uf]Kotf sfod x'g] Aoj:yf ug{' kg{] 5 .

-ª_ zfvf/lxt a}+lsË ;]jf ;DaGwL sf/f]jf/ g]kfnL ?k}ofdf dfq ug'{ kg]{5 .

-r_ u|fxsnfO{ :ki6 / ;/n g]kfnL efiffdf ;]jf ;DaGwL cfjZos hfgsf/L k|bfg ug]{ Aoj:yf ug'{ kg{] 5 .

-5_ sf/f]af/ ;DkGg u/]kl5 u|fxsn] :ki6 a'em\g] u/L ;f] sf] hfgsf/L k|bfg ug{] Aoj:yf ldnfpg' kg{] 5 .

-h_ o:tf] sf/f]jf/ ;DaGwL hf]lvdsf] Joj:yfkg ug]{ bfloTj ;DalGwt a}+s tyf ljQLo ;+:yfsf] x'g]5 .

-em_ k|rlnt sfg'g, ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f tyf o; a}+saf6 hf/L lgb]{zgsf] clwgdf /xL zfvf/lxt a}lsË ;]jf ;Grfng ug'{ kg]{ 5 .

-^_ a}+s tyf ljQLo ;+:yfn] zfvf/lxt a}lsË ;]jf k|bfg ug'{ k"j{ cfkm\gf u|fxs;+u a'Fbf g+= ^ sf] clwgdf /xL ;Demf}tf ug'{ kg]{ 5 .

-&_ dfly h'g;'s} s'/f n]lvPsf] ePtf klg /fli6«o:t/b]lv afx]ssf ævÆ / æuÆ ju{sf ljQLo ;+:yfnfO{ zfvf/lxt a}lsË ;]jf ;Grfngsf] :jLs[lt k|bfg ubf{ a}+sn] cGo zt{x? ;d]t yk ug{ ;Sg] 5 .

@= df]afO{n a}+lsË ;]jf ;DaGwdf

-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] o; a}+ssf] :jLs[lt lnO{ cfk\mgf u|fxsx?nfO{ tf]lsPsf zt{x?sf] clwgdf /xg] u/L b]xfo adf]lhdsf df]jfO{n a}lsË ;]jf k|bfg ug{ ;Sg]5g\ M–

-s_ u|fxssf] vftfdf /x]sf] df}Hbftsf] hfgsf/L k|bfg ug{] .

-v_ u|fxssf] cfb]z adf]lhd t];|f] kIfsf] vftfdf /sdfGt/ ug]{ .

-u_ sf/f]af/ ;DkGg ePkl5 P;PdP; dfkm{t ;ts{tf ;Gb]z -SMS Alert) k|bfg ug{] . -3_ u|fxssf] vftfsf] sf/f]jf/ ljj/0f -:6]6d]G6_ k|bfg ug{] .

-ª_ r]s a'ssf] lgldQ cg'/f]w :jLsf/ ug{] .

-r_ u|fxs;+u ePsf] lnlvt ;Demf}tf jf u|fxssf] cfb]z cg';f/ j:t' v/Lb jf ;]jf pkef]u u/] jfktsf] /sd e'QmfgL ug]{ .

-@_ a}+s tyf ljQLo ;+:yfn] df]jfOn a}+lsË sf/f]af/ ;Grfng ug'{ k"j{ ;+rfns ;ldltaf6 o; ;DaGwL gLltut Joj:yf kf/Lt u/L k|s[ofut Joj:yf ;d]t u/]sf] x'g' kg]{5 .

-#_ of] lgb]{zg hf/L x'g' cl3 g} o; ;DaGwL sf/f]jf/ ;+rfng ul//x]sf a}+s tyf ljQLo ;+:yfx?n] of] lgb]{zg hf/L ePsf] tLg dlxgf leq o; lgb{]zg adflhdsf] :jLs[lt lng' kg]{5 .

-$_ a}+s tyf ljQLo ;+:yfn] sf/f]jf/df lglxt hf]lvdsf] d"NofÍg u/L sf/f]jf/sf] ;Ldf lgwf{/0f ug'{ kg]{ 5 / ;f]sf] hfgsf/L o; a}+snfO{ lbg' kg]{ 5 .

-%_ cflwsfl/s k|ltlglw dfkm{t x'g] ;]jfsf] ;DaGwdfM

-s_ a}+s tyf ljQLo ;+:yfn] lgo'Qm u/]sf] Joj;flos cflwsfl/s k|ltlglwdfkm{t cfkm\gf u|fxsx?sf] nflu df]jfO{n kmf]gsf] dfWodaf6 gub hDdf tyf e'QmfgLsf] ;]jf k|bfg ug{ ;Sg] 5g\ .

-v_ v08 -s_ adf]lhd x'g] sf/f]af/sf] clen]v sf/f]jf/ ;DkGg x'g] ljlQs} -Real Time effect) sf cfwf/df a}+s tyf ljQLo ;+:yfdf /x]sf] ;DalGwt u|fxssf] vftfdf k|lji6 x'g] Joj:yf u/]sf] x'g' kg]{ 5 .

-u_ Joj;flos cflwsfl/s k|ltlglw dfkm{t ;]jf k|bfg ubf{ pTkGg x'g ;Sg] ;Dk"0f{ hf]lvdsf] clGtd bfloTj ;DalGwt a}+s tyf ljQLo ;+:yfsf] x'g]5 .

-3_ a}+s tyf ljQLo ;+:yfn] k|ltlglw dfkm{t ;]jf ;Grfng ug]{ :yfgx?sf] cfk;L b'/L sfod /fVg] ;DaGwL gLltut Joj:yf ;d]t kfl/t u/]sf] x'g'kg]{ 5 .

264

#= O{G6/g]6 a}+lsu ;]jf ;DaGwdf

-!_ o; a}+saf6 Ohfhtkqk|fKt;+:yfx?n] cfkm\gf] ;+:yfdf vftf ePsf u|fxsnfO{ tf]lsPsf zt{x?sf] clwgdf /xL OG6/g]6sf] dfWodaf6 b]xfosf ;]jfx? k|bfg ug{ ;Sg] 5g\M–

-s_ u|fxssf] vftfdf /x]sf] df}Hbft, a}+s :6]6d]G6 k|fKt ug]{÷u/fpg] .

-v_ r]sa's hf/L ug{ cfb]z lbg], vftf /f]Ssf /fVg], kf;j8{ kl/jt{g ug]{ h:tf cfb]z adf]lhdsf ;]jfx? k|bfg ug]{ .

-u_ a}+s tyf ljQLo ;+:yfaf6 cfjZos ;"rgf jf hfgsf/Lx? k|fKt ug]{÷u/fpg] .

-3_ u|fxssf] cfb]z cg';f/ cfkm\gf] u|fxssf] vftfdf /sd hDdf ug]{ jf 6«fG;km/ ug{]{÷u/fpg] .

-ª_ u|fxs;Fu ePsf] ;Demf}tf jf cfb]z cg';f/ j:t' v/Lb jf ;]jf pkef]u u/] jfktsf] /sd e'QmfgL ug]{÷u/fpg] .

-@_ a}+s tyf ljQLo ;+:yfn] OG6/g]6 a}+lsË ;]jf ;Grfng ug'{ k"j{ ;+rfns ;ldltaf6 o; ;DaGwL gLltut Joj:yf kfl/t u/L k|s[ofut Joj:yf ;d]t u/]sf] x'g' kg]{5 . o;sf] hfgsf/L o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefunfO{ u/fpg' kg]{5 . of] lgb]{zg hf/L x'g' k"j{ o; lsl;dsf] ;]jf ;Grfng ul/;s]sf a}+s tyf ljQLo ;+:yfn] To:tf] gLltut tyf k|s[ofut Joj:yf ;lxt b'O{ dlxgf leq ;f]sf] hfgsf/L o; a}+snfO u/fpg' kg]{ 5 .

-#_ OG6/g]6sf] dfWodaf6 x'g] ;a} lsl;dsf] a}+lsË sf/]fj/ g]kfnL ?k}ofdf dfq ug{ kfOg] 5 . t/ ljb]zL d'b|fdf vftf ePsf u|fxsnfO{ hfgsf/Ld"ns ;]jf lbg / g]kfnL ?k}ofdf /sdfGt/ ug{ o; Joj:yfn] jfwf k'¥ofPsf] dflgg] 5}g .

$= O{–sf8{ sf/f]jf/ ;]jf ;DaGwdf

Ohfhtkqk|fKt;+:yfn] u|fxs;+u ;Demf}tf u/L u|fxssf] cfb]zfg';f/ /sd e'QmfgL ug]{, hDdf ug]{ tyf /sdfGt/ ug]{, sf/f]jf/ ljj/0f k|fKt ug]{, cGo cfjZos ;"rgf tyf hfgsf/Lx? k|fKt ug]{, a:t' v/Lb tyf ;]jf pkef]u u/] jfktsf] /sd e'QmfgL ug{] k|of]hgsf] nflu b]xfosf zt{ tyf k|s[ofsf] clwgdf /xL cfkm\gf u|fxssf] gfddf 8]lj6 sf8{÷lk|k]8 sf8{÷qm]l86 sf8{ hf/L ug{ ;Sg]5g\M–

-s_ a}+s tyf ljQLo ;+:yfn] sf8{sf] dfWodaf6 sf/f]jf/ ;+rfng ug]{ ePdf ;+rfns ;ldltaf6 ;f] ;DaGwL gLltut Joj:yf kfl/t u/L k|s[ofut Joj:yf u/]sf] x'g' kg]{ 5 . ;f] ;DaGwL hfgsf/L o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefunfO{ u/fpg' kg]{ 5 .

-v_ of] lgb]{zg hf/L x'g'k"j{ o; lsl;dsf] ;]jf ;Grfng ul/;s]sf a}+s tyf ljQLo ;+:yfx?n] To:tf] gLltut tyf k|s[ofut Joj:yf ;lxt sf/f]jf/ ;+rfngsf] hfgsf/L b'O{ dlxgf leq o; a}+snfO{ u/fpg' kg]{ 5 .

-u_ sf/f]jf/ ;Grfng ubf{ pTkGg x'g] hf]lvd / ;f]sf] Joj:yfkg, u|fxs;+usf] ;Demf}tf, ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ;DaGwL hf/L lgb]{zgsf] kl/kfngf x'g] Joj:yf ;DalGwt Ohfhtkqk|fKt ;+:yfn] ldnfpg' kg]{ 5 .

-3_ o:tf] sf8{ ;DaGwL ;]jf ;+rfng ubf{ nfUg] ;a} lsl;dsf ;]jf z'Ns, Jofh tyf xhf{gf ;DaGwL Joj:yfx? u|fxs;+usf] ;Demf}tfkqdf pNn]v ug'{ kg]{ 5 .

%= a}+s tyf ljQLo ;+:yfsf] pQ/bfloTj / k|ltj4tf

o; lgb]{zgdf plNnlvt ;j} k|sf/sf On]S6«f]lgs a}+lsË sf/f]jf/ ;Grfng ug]{ ;DaGwdf gLltut tyf k|lqmofut Joj:yf tof/ ubf{ sf/f]af/ ;DaGwL pTkGg ljjfb tyf ;d:of ;dfwfgsf] clGtd pQ/bfloTj ;DalGwt a}+s tyf ljQLo ;+:yfsf] x'g]5 eGg] k|lta4tf ;lxt b]xfosf ljifo ;d]t :ki6 pNn]v ug'{' kg]{ 5 M–

-s_ On]S6«f]lgs a}+lsË sf/f]jf/ ;DaGwL ;]jf tyf z'Nssf] ;DaGwdf k|bfg u/]sf] cjf:tljs Pjd ck"0f{ hfgsf/Lsf sf/0f u|fxsn] a]xfg'{ kg{] gf]S;fgLsf] Ifltk"lt{ .

-v_ On]S6«f]lgs a}+lsË sf/f]jf/sf] nflu k|of]u x'g] k|ljlw, sDKo"6/ g]6js{, sf8{ lgdf{tf, df]jfOn kmf]g ;+rfns, POS/POT d]lzg nufotaf6 pTkGg ;d:of / ;f]af6 u|fxsdf x'g hfg] Iflt .

-u_ ;DklQ z'4Ls/0f tyf cft+sjfbL s[ofsnfkdf nufgL lgjf/0f ;DaGwL o; a}+saf6 hf/L lgb]{zgsf] kl/kfngf .

265

-3_ On]S6«f]lgs a}+lsË ;]jf lng] u|fxsnfO{ cflwsfl/s ?kdf dfGotf lbgsf nflu laleGg r/0fdf h:t}M l;:6ddf kx'Fr, sf/f]af/, cfb]z, nufotsf ;]jfdf kx'Frsf nflu k"/f ug'{ kg{] k|s[of .

-ª_ cgflws[t tyf u}/ sfg"gL ?kdf a}+s tyf ljQLo ;+:yfsf] klxrfg k|of]u u/L x'g] lqmofsnfk lj?4 ul/g] sf/afxL .

-r_ sf/f]af/sf] k|efjsfl/tf / cfGtl/s lgoGq0f k|0ffnLsf] ;Dk"0f{ lhDd]jf/L ;DalGwt a}+s jf laQLo ;+:yfsf] x'g] ;DaGwL s'/f .

-5_ On]S6«f]lgs a}lsË ;DaGwL sf/f]jf/df lgxLt /0fgLlts hf]lvd, ;~rfng tyf sf/f]af/ hf]lvd, Aoj;flos hf]lvd, k|fljlws hf]lvd, sfg"gL hf]lvd nufot ;j} k|sf/sf hf]lvd Joj:yfkg .

^= a}+s÷ljQLo ;+:yf / u|fxs aLrsf] ;Demf}tf

o; lgb]{zgdf plNnlvt On]S6«f]lgs a}+lsË sf/f]af/ ug{] a}+s tyf laQLo ;+:yfn] sDtLdf b]xfosf laifox? :ki6 u/L u|fxs;+u lnlvt ;Demf}tf ug'{ kg]{5 . u|fxsn] k]z u/]sf] cfj]bg kmf/fddf pNn]v ePsf] zt{ tyf jGb]hnfO{ ;d]t u|fxs;+u ;Demf}tf u/] ;/x dfGg ;lsg] 5 .

-s_ ;Demf}tf ;lhn} a'lemg] u/L :ki6 / bf]xf]/f] cy{ gnfUg] u/L g]kfnL efiffdf n]lvPsf] x'g' kg{]5 . s'g} u|fxsn] o:tf] ;Demf}tf c+u|]hL efiffdf ug{ rfx]df ;f] ug{ o; Joj:yfn] jfwf k'¥ofPsf] dflgg] 5}g .

-v_ On]S6«f]lgs a}lsË ;]jf k|bfos a}+s tyf ljQLo ;+:yf / ;]jf k|bfg ug{] clVtof/ k|fKt clestf{ jLr tyf ;]jf k|bfos / u|fxs jLrsf] sf/f]jf/ jfkt nfUg] z"Ns ;DaGwL hfgsf/L u/fpg' kg]{ 5 .

-u_ u|fxsnfO{ s] slt ;do oL ;]jfx? pknJw x'g ;S5g\ eGg] Joxf]/fsf] ;fy} s'g} kl/l:yltj; ;]jf k|bfg ug{ g;lsg] cj:yfdf ;f] sf] hfgsf/L k|bfg ug'{ kg{]5 .

-3_ s'g} klg sf/0fn] a}+sn] k|bfg u/]sf] ;]jfdf ;]jf k|bfos jf a}+s jf ljQLo ;+:yfsf] sdL sdhf]/L jf uNtLsf sf/0f u|fxsnfO{ x'g] gf]S;fgL / ;]jf pkof]ustf{af6 ePsf sdL sdhf]/Laf6 ;]jf k|bfosnfO{ x'g hfg] gf]S;fgLsf] Ifltk"lt{ ;DaGwdf :ki6 pNn]v ug'{ kg]{5 .

-ª_ u|fxsn] ug{] sf/f]af/df lglxt hf]lvdnfO{ sd ug{ cfjZos pkfox? h:t}M j]j;fO{6sf] k|of]u, POS/POT d]zLg, cfO{ l8, kf;j8{, kf;j8{ kl/jt{g nufotsf laz]iftf / ;'/Iffsf nflu cjnDag ug'{ kg{] laz]if Aoj:yfx? pNn]v x'g' kg]{ 5 .

-r_ u|fxssf] sf/f]af/ ;DaGwL uf]klgotf / a}+s tyf ljQLo ;+:yfleq ;fj{hlgs ug{ ;lsg] hfgsf/Lx? pNn]v x'g' kg]{ 5 .

-5_ u|fxs;Fu ul/Psf] sf/f]af/sf] hfgsf/L jf ;"rgf k|rlnt sfg"g adf]lhd afx]s cGo t];|f] kIfnfO{ ;fj{hlgs gul/g] k|lta4tf JoQm ePsf] x'g' kg]{ 5 .

-h _ u|fxsaf6 ;]jf ;DaGwdf cfPsf u'gf;f tyf ;d:ofx?nfO{ ;dfwfg ug{] k|s[of / ;DalGwt clwsf/Lsf] Joj:yf x'g' kg]{ 5 .

-em_ nfdf] ;do;Dd ;]jf glnPsf u|fxsx?sf] ;]jf lgis[o x'g] jf gx'g] ;DaGwdf pNn]v x'g' kg]{ 5 .

-`_ u|fxsn] ;fj{hlgs sDKo"6/ jf cGt/fli6«o g]6js{ k|of]u u/L sf/f]af/ ubf{ pTkGg x'g] hf]lvd ;DaGwL s'/f :ki6 ?kdf pNn]v x'g' kg]{5 .

-6_ a}+s tyf laQLo ;+:yf jf u|fxssf] tkm{af6 s'g} klg zt{ jf ;Demf}tfsf] pNn+3g x'g uPdf axg ug'{ kg{] bfloTj jf sf/afxL ;DaGwL Aoj:yf :ki6 ?kdf pNn]v x'g' kg]{5 .

-7_ cGo cfjZos s'/fx? .

&= cflwsfl/s Joj;flos k|ltlglw;+usf] ;Demf}tf ;DaGwdf

o; lgb]{zgdf plNnlvt On]S6«f]lgs a}lsË ;]jf cfk"måf/f lgo'Qm cflwsfl/s Joj;flos k|ltlglwdfkm{t ;Grfng ug{] k|of]hgsf] nflu ul/g] låkIfLo ;Demf}tfdf cGo ljifox?sf cltl/Qm b]xfosf ljifox?df :ki6 pNn]v x'g' kg]{ 5M–

-s_ ;]jf k|bfos a}+s tyf ljQLo ;+:yf, cflwsfl/s Joj;flos k|ltlglw / u|fxssf] If]qflwsf/, sfd, st{Ao / pQ/bfloTj, cGo a}+s tyf ljQLo ;+:yfsf] k|ltlglw x'g kfpg]÷gkfpg] ljifo, u|fxsaf6 k|fKt z"Ns tyf cfosf] afF8kmfF8 .

-v_ a}s jf laQLo ;+:yfn] cfkm" / Ph]06 aLr s'g} klg cj/f]w ;[hgf eO{ clws hf]lvd pTkGg x'g] cj:yfaf6 ;t{s /xg tof/ ul/Psf] cfsl:ds of]hgf .

-u_ u'gf;f] ;'g'jfO{, ljjfb ;dfwfg / e'QmfgL ;DaGwL ;d:of ;dfwfgsf] clGtd lhDd]jf/L .

266

-3_ sf/f]jf/nfO{ ;'/lIft / e/kbf]{ agfpg] ljifo h:t} ;km\6j]o/, j]j;fO{6sf] ;'/Iff, u|fxssf] cfOl8 / kf;j8{ tyf ;f]sf] kl/jt{g cflb .

-ª_ lgodgsf/L lgsfo jf tf]lsPsf] clwsf/Laf6 ul/g] lg/LIf0f tyf ;'kl/j]If0f cGtu{t cfjZos tYof+s laj/0f, ;"rgf tyf sfuhft pknAw u/fpg] ljifo .

-r_ ;Demf}tfsf] cjlw, ;Demf}tf gjLs/0f tyf ;Demf}tf ;+zf]wgsf Joj:yf .

*= k|ltlglw 5gf}6 ;DaGwL Joj:yf

a}+s tyf laQLo ;+:yfn] o; lgb]{zgdf pNn]v eP adf]lhdsf sfo{x? cfk"måf/f lgo'Qm k|ltlglw dfkm{t u/fpg] ePdf To:tf] k|ltlglw 5gf}6 ubf{ b]xfo adf]lhd ;Ifdtf k/LIf0f ug'{ kg{]5M–

-s_ On]S6«f]lgs a}lsË sf/f]jf/ ;DaGwL ;]jf ;Grfng ubf{ pTkGg x'g ;Sg] laleGg k|sf/sf hf]lvdnfO{ k"0f{ Aoj:yfkg ug{ ;Ifd k|ltlglwsf] klxrfg ug{] ;+oGqsf] lasf; ug'{ kg{]5 . ;+efljt hf]lvdnfO{ sd ug{sf nflu k|efjsf/L / k|df0fof]Uo k|s[of ;+:yf cfkm}n] canDag ug'{ kg{] 5 .

-v_ s'g} klg gofF k|ltlglw rog ug'{ cl3 Go"gtd cfwf/e"t dfkb08 tyf rog k|s[of to ug'{ kg]{ 5 .

-u_ k|ltlglwsf] k|efjsf/L Aoj:yfkgsf nflu ;DalGwt a}+s jf laQLo ;+:yf4f/f lglZrt ;dosf] cGt/fndf k|ltlglwsf] sfo{;Dkfbgsf] k/LIf0f ug{] Aoj:yf ug'{ kg{] 5 . o;sf nflu clu|d ?kdf r]tfjgLsf] k"j{;+s]t (Early Warning Signal) to u/L ;'wf/sf pkfox? cjnDag ug'{ kg{] 5 .

(= t];|f] kIf ;]jf k|bfossf] k|of]u

On]S6«f]lgs a}lsË sf/f]af/sf nflu cfjZos k|flalws ;]jf pkof]u ug{ o:tf] ;]jf k|bfg ug]{ t]:f|f] kIf;+u cnu} ;Demf}tf ug'{ kg{] 5 . o:tf] ;]jf k|bfg ug]{ l;nl;nfdf Operator nufot o; a}+sn] Ohfhtkq÷cg'dltdq glbPsf cGo kIfx?sf] ;d]t o; a}+sn] lg/LIf0f tyf ;'kl/j]If0f ug{ ;Sg] Joj:yf To:tf] ;Demf}tfdf v'nfpg' kg]{5 . t];|f] kIf rog ug'{ cl3 Go"gtd cfwf/e"t dfkb08 tyf rog k|s[of to ug'{ kg]{5 . k|fljlws ;]jf k|bfos;+u ;Demf}tf ubf{ k|ljlwdf cfPsf] ;d:ofaf6 a}+s÷ljQLo ;+:yf tyf u|fxsnfO{ k'Ug hfg] Iflt / ;f]sf] Ifltk"lt{ ug{] Joj:yf nufot To:tf] sDkgLsf] sfd, st{Jo / clwsf/ ;d]t :ki6 pNn]v ug'{ kg]{5 .

!)= ljj/0f k]z ug{]

Ohfhtkqk|fKt a}+s tyf laQLo ;+:yfn] g]=/f=a}+s lgb]{zg kmf=g+= (=!% adf]lhdsf] ljj/0f dfl;s ?kdf o; a}+s ;dIf k]z ug'{kg]{ 5 .

!!= lgb]{zg kfngf gu/]df x'g] sf/jfxL

On]S6«f]lgs a}lsË ;DaGwL o; lgb]{zgsf] kfngf gu/L ;f] ;DaGwL s'g} sfd sf/f]jf/ u/]df g]kfn /fi6« a}+s P]g, @)%* adf]lhd sf/jfxL x'g] 5 .

!@= vf/]hL / arfp

-!_ o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–

PsLs[t lgb]{zg, @)^( sf]] O{–a}lsË ;]jf ;DaGwL Joj:yf O=k|f= lgb]{zg g+= @!÷)^( af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf o;} ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? .


267



O=k|f=lgb]{zg g+= @@÷)&) ljifo M ljljw Joj:yf ;DaGwdf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] kfngf ug'{ kg]{ ljljw Joj:yf ;DjGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

!= jLdf clestf{sf] ?kdf sfo{ ug{ ;Sg] ;DaGwdf a}+s tyf ljQLo ;+:yf ;DjGwL P]g, @)^# sf] bkmf $& pkbkmf -!_ sf] v08 -;_, pkbkmf -@_ sf] v08 -if_, pkbkmf -#_ sf] v08 -km_ adf]lhd Ohfhtkqk|fKt ;+:yfx?n] æ/fi6« a}+sn] tf]s]sf cGo sfo{ ug]{Æ Joj:yf cGt/ut /xL Ohfhtkqk|fKt ;+:yfn] rfx]df k|rlnt sfg'g adf]lhd ;DjlGwt lgsfosf] :jLs[lt lnO{ cfkm\gf u|fxsx?sf] nflu dfq jLdf clestf{sf] ?kdf sfo{ ug{ ;Sg] 5g\ .

@= o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf a}+sx?n] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf $& sf] pkbkmf -!_ sf] v08 -;_ df plNnlvt /fi6« a}+sn] tf]s]sf cGo sfd ug]{ Joj:yf cGtu{t s]Gb|Lo lgIf]k ;]jf lgodfjnL, @)^& adf]lhd lgIf]k ;b:osf] ?kdf sfo{ ug{ ;Sg] 5g\ .

#= sDKo"6/ ;km\6j]o/sf] k|of]u÷vl/b ug{] ;DaGwdf k|ltlnlk clwsf/ P]g, @)%( n] sDKo"6/ ;km\6j]o/nfO{ af}l4s ;DklQsf] ?kdf JofVof u/]sf] Pj+ u}/ sfg'gL tyf gSsnL sDKo"6/ ;km\6j]o/sf] k|of]u sfg'gåf/f g} lgif]w u/]sf] x'Fbf a}+s tyf ljQLo ;+:yfx?n] gSsnL sDKo"6/ ;km\6j]o/af6 aRg ;fjwfgL Pj+ ;ts{tf ckgfpg' kg]{5 .

$= IT dfu{bz{g ;DaGwdf ;"rgf k|ljlwaf6 x'g ;Sg] hf]lvdnfO{ Go"gLs/0f ug]{ Joj:yfnfO{ a9L k|efjsf/L agfO{ ;f]sf] lg/LIf0f tyf ;'kl/j]If0fnfO{ Jojl:yt ug{ o;};fy ;+nUg Information Technology Guidelines hf/L ul/Psf] 5 .

%= k"FhL a[l4 ;DjGwdf a}+s÷ljQLo ;+:yf ;+:yfkgf Pj+ ljQLo sf/f]jf/ ug]{ Ohfhtkq ;DjGwL gLltut Pj+ k|s[ofut Joj:yf, @)^# df ul/Psf] Aoj:yf cg';f/ o; a}+ssf] ldlt @)^#÷!@÷!# df ePsf] lg0f{oeGbf cl3 ;~rfngdf /lx/x]sf a}+s tyf ljQLo ;+:yfx?n] b]xfo adf]lhd k"/f ug'{ kg]{ k"FhL of]hgf ;DaGwdf b]xfosf] Joj:yf ul/Psf] 5 . -!_ a}+s tyf ljQLo ;+:yfx?sf] juL{s/0f / Go"gtd r'Qmf k"FhL ;DaGwL Joj:yf

ju{ /fli6«o:t/ $–!) lhNnf* !–# lhNnf* æsÆ ?= @)) s/f]8 – – ævÆ ?= ^$ s/f]8 ?= #) s/f]8 a/

?= @) s/f]8 ?= #) s/f]8 a/

?= !) s/f]8 æuÆ ?= #) s/f]8 a/ – ?= #) s/f]8 a/

?= !) s/f]8 ?= @) s/f]8 –

* sf7df8f}+ pkTosf afx]s . o:tf ljQLo ;+:yfx?sf] sfo{ If]q÷kl/of]hgf tf]lsPsf lhNnfx?df ;Lldt /xg] .

a/ lnlhË sf/f]jf/ ug]{ ljQLo ;+:yfsf] xsdf dfq nfu" x'g] .

-@_ pko'{Qm ;dodf ;~rfngdf /lx/x]sf a}+s tyf ljQLo ;+:yfx¿n] @)&) cfiff9 d;fGtleq gofF Joj:yf ul/P cg';f/sf] r'Qmf k"FhL ;dfg'kflts ¿kdf afFsL jif{x¿df k"/f ug{ @)^$ cfiff9 d;fGtnfO{ cfwf/ jif{sf] ¿kdf lnO{ cf=j= @)^$.^% b]lv x/]s jif{ gk'u /sdsf] ;dfg'kflts b/n] a[l4 ub}{ n}hfg' kg]{ / ;f]xL adf]lhdsf] Jofj;flos of]hgf÷ k"FhL of]hgf (Capital Plan) k]z ug'{ kg]{5 . o;/L k"FhL k'¥ofpFbf plNnlvt k"FhLdf sDtLdf *) k|ltzt r'Qmf k"FhL / afFsL @) k|ltzt k|fylds k"FhLdf u0fgf x'g] cGo >f]taf6 ;d]t k"/f ug{ ;Sg] 5g\ .

268

t/, a}+s÷ljQLo ;+:yf ;+:yfkgf ;DaGwL gofF gLltut Pj+ k|s[ofut Joj:yfsf] ljz]if Joj:yf cGtu{t :yflkt Ps lhNn] ljQLo ;+:yfsf] xsdf !–# lhNnfsf nflu tf]lsPsf] r'Qmf k"FhL ;dfg'kflts ?kdf afFsL jif{x?df k'/\ofpg clgjfo{ x'g] 5}g .

-#_ lj=;+=@)&) cfiff9 d;fGtleq dfly plNnlvt k|fjwfg jdf]lhd tf]lsPsf] jif{sf] r'Qmf k"FhL k"/f gug]{ a}+s tyf ljQLo ;+:yfx?nfO{ b]xfo adf]lhdsf] sf/jfxL x'g] 5 . o; k|of]hgsf] nflu r'Qmf k"FhL k"/f gePsf] jif{nfO{ cfwf/ jif{sf] ?kdf lnOg] 5 . -s_ cf=j= @)^$.^% df tf]lsPsf] r'Qmf k"FhL gk'¥ofpg]nfO{ nfefFz /f]Ssf /fVg] . -v_ cf=j= @)^%.^^ df tf]lsPsf] r'Qmf k"FhL gk'¥ofpg]nfO{ lgIf]k ;+sng ug{ ;d]t k|ltjGw

nufO{g] . -u_ cf=j= @)^^.^& df tf]lsPsf] r'Qmf k"FhL gk'¥ofpg]nfO{ shf{ nufgLdf ;d]t k|ltjGw

nufO{g] . -3_ cf=j= @)^&.^* df tf]lsPsf] r'Qmf k"FhL gk'¥ofpg]nfO{ shf{ c;'nL tyf lgIf]k e'QmfgL

jfx]ssf ;Dk"0f{ sf/f]jf/df k|ltjGw nufO{g] . ;f] cjlwkl5 Ohfhtkq /2 ug]{tkm{ ;d]t sf/jfxL cufl8 a9fOg] .

-ª_ dfly plNnlvt r'Qmf k"FhL gk'u ePsf b'O{ jf ;f]eGbf a9L a}+s tyf ljQLo ;+:Yffx?n] plNnlvt cjlwleq cfk;df ufleg] u/L o; a}+s ;dIf k|:tfj k]z u/]df tL b'j} ;+:yfdf sfod /x]sf] k"FhLnfO{ hf]8L r'Qmf k"FhL k|of]hgsf] nflu u0fgf ul/g] .

-$_ s'g} JolQm kmd{, sDkgL, Psf3/ kl/jf/ jf ;+ul7t ;+:Yffjf6 ;+:Yffks z]o/df nufgL ubf{ o; a}+saf6 Ohfhtkq k|fKt s'g} Ps a+}s tyf ljQLo ;+:Yffdf a9Ldf !% k|ltzt / cGo a}+s tyf ljQLo ;+:yfx?df r'Qmf k"FhLsf] a9Ldf Ps k|ltzt;Dd dfq nufgL ug{ ;lsg]5 . ljutdf Ps eGbfa9L a}+s tyf ljQLo ;+:yfdf ;+:yfks jf ;+:yfks ;d"x eO{ nufgL u/]sf] /sd of] gLlt nfu" ePsf] ldltn] % jif{leq cfjZos k|lqmof k'¥ofO{ a]rljvg u/L÷x6fO{ plNnlvt ;Ldfleq ;Lldt x'g] Joj:yf sfod ug'{ kg]{5 .

-%_ ljutdf n3' ljQ ;+:yfx?sf] z]o/ k|lt JolQm Psf3/ kl/jf/, kmd{, sDkgL jf ;+ul7t ;+:yf jf Ps} ;d"xsf sDkgLn] @% k|ltzteGbf a9L z]o/ lnPsf] ePdf @)^* cfiff9 d;fGtleq @% k|ltztsf] ;Ldfleq Nofpg' kg]{5 .

^= a}+s tyf ljQLo ;+:yf ;+:yfkgf Pj+ ljQLo sf/f]jf/ ug]{ Ohfhtkq ;DaGwL gLltut Pj+ k|s[ofut Joj:yf, @)^# sf] a'Fbf !=# df pNn]v eP adf]lhdsf gofF a}+s tyf ljQLo ;+:yfx?n] tf]lsPsf] r'Qmf k"FhL k'¥ofpg] k|lta4tfsf] Dofb @)^& r}q d;fGt;Dd sfod ul/Psf] 5 .

o;/L @)^& r}q d;fGt;Dddf tf]lsPsf] r'\Qmf k"FhL gk'/\ofpg] To:tf ;+:yfx?nfO{ r'\Qmf kF'hL gk'u'Gh]n ;Ddsf nflu b]xfosf sf/jfxL ul/g] 5 M– -s_ zfvf lj:tf/ ug{ /f]s nufpg] -v_ gub nfef+z ljt/0f ug{ /f]s nufpg] .

&= Long Form Audit Report ;DaGwdf Long Form Audit Report nfO{ ;do ;fk]If / k|efjsf/L agfpg o;};fy ;+nUg 9fFrf -cg';"rL @!=*_

cg';f/ nfu" ul/Psf] 5 . pQm Long Form Audit Report nfO{ o; a}+ssf] web-site: www.nrb.org.np sf] a}+s tyf ljQLo ;+:yf lgodg ljefu cGt/ut /flvPsf] x'gfn] ;f]xL web-site af6 ;"rgf k|fKt u/L cfˆgf] ;+:yfsf] afXo n]vfk/LIfsaf6 ;f] Long Form Audit Report s} 9fFrfdf tof/ ul/Psf] clGtd n]vfk/LIf0f k|ltj]bgnfO{ ;f]em} o; a}+sdf cfOk'Ug] u/L k7fpg] Joj:yf ug'{ kg]{5 .

*= k"FhL of]hgf k]z ug]{ ;DaGwdf a'Fbf g+= $ adf]lhd ;~rfngdf /lx/x]sf a}+s tyf ljQLo ;+:yfx¿n] @)&) cfiff9 d;fGtleq gofF

Joj:yf ul/P cg';f/sf] r'Qmf k"FhL a[l4 ub}{ n}hfg' kg]{ ;Gbe{df x/]s jif{ gk'u /sdsf] ;dfg'kflts b/n] j[l4 ub}{ n}hfgsf] nflu k"FhL of]hgf (Capital Plan) agfO{ o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 . o; k|of]hgsf nflu …r'Qmf k"FhL… eGg] zAbn] ;fwf/0f z]o/ jfktsf] r'Qmf k"FhL -af]g; z]o/ tyf xsk|b z]o/_ nfO{ dfq a'emfpg] / ;f] r'Qmf k"FhLdf ;fwf/0f z]o/ afktsf] k|:tfljt af]g; z]o/nfO{ ;d]t ;dfj]z ug{ ;lsg] 5 .

269

(= shf{ ckn]vg ;DaGwL ljlgod agfpFbf cjnDag ug'{ kg]{ dfu{bz{g ;DaGwdf -!_ Ohfhtkqk|+fKt ;+:yfn] s] s:tf shf{ c;'n x'g g;Sg] x'g\ lgwf{/0f ug]{ cfwf/ tof/ u/L To:tf] shf{

ckn]vg ug]{ af/] cf–cfˆgf] ;~rfns ;ldltaf6 ljlgod th'{df u/L o; a}+saf6 :jLs[lt lnO{ nfu" ug'{ kg]{5 .

-@_ Ohfhtkqk|fKt ;+:yfx?n] b]xfosf k|lqmofx? k"/f u/L shf{ ckn]vg ug{ ;Sg]5g\ . -s_ shf{ v/fa au{df k/L !)) k|ltzt shf{ gf]S;fgL Aoj:yf eO{ ;s]sf] x'g'kg]{ . -v_ shf{ c;"nLsf] nflu k|rlnt P]g tyf gLlt adf]lhd lwtf] ;'/If0fsf] lnnfd laqmLsf] k|lqmof

;DkGg u/]sf] x'g'kg]{ . -u_ shf{sf] lwtf] ;'/If0f lnnfd laqmL x'g g;s]sf] cj:yfdf clgjfo{ ?kdf lwtf] ;sf/ u/]sf]

x'g'kg]{ . -#_ C0fL / C0f;Fu ;DjlGwt kIfx?nfO{ o; a}+ssf] lgb]{zg adf]lhd shf{ ;"rgf s]Gb| ln= sf]

sfnf];"rLdf ;dfj]z ul/;s]sf] x'g' kg]{5 . -$_ ckn]vg ul/Psf] shf{sf] xsdf To:tf] shf{ :jLs[t x'Fbf s'g tx jf s;sf] lg0f{oaf6 :jLs[t ePsf] xf]

< / To:tf] shf{sf] ;'/If0f afkt /flvPsf] lwtf]sf] d"Nof+sg s;/L ul/Psf] xf] < ;fy}, To:tf] shf{ c;'nLsf] nflu s] s:tf] k|of;x? ul/of] < o;/L ckn]vgdf hfg'kgf{sf] cf}lrTotf cflb af/] clen]vdf hgfpg' kg]{5 .

-%_ Ohfhtkqk|+fKt ;+:yfn] ckn]vg ul/Psf shf{sf] c;'nLsf nflu Pp6f 5'§} shf{ c;'nL OsfOsf] :yfkgf u/L To:tf] shf{x?sf] c;'nLsf nflu ;DjlGwt ;+:yfn] lg/Gt/ k|of; hf/L /fVg' kg]{5 .

-^_ Ohfhtkqk|+fKt ;+:yfn] ckn]vg u/]sf shf{x?sf] cBfjlws lja/0f 5'§} /lhi6/ v8f u/L /fVg' kg]{5 .

-&_ Ohfhtkqk|+fKt ;+:yfn] rfn' jif{df ckn]vg ul/Psf shf{x?sf] ljj/0f -dfly pka'Fbf g+= $ df pNn]lvt a'Fbfx? ;dfj]z u/L_ jflif{s k|ltj]bgdf clgjfo{ ?kn] pNn]v ug'{ kg]{5 .

-*_ Ohfhtkqk|+fKt ;+:yfn] shf{ ckn]vg ;DaGwdf sfg'gdf :ki6?kdf Joj:yf gu/L :ki6 dfu{lgb]{zg jf lgb]{lzsf ;d]tsf] cefjdf ldgfxf tyf ckn]vg sfo{ ubf{ lg0f{ostf{dfly cToflws clwsf/ /xg hfg] ;DefJotfnfO{ x[bo+ud u/L ljj]sflwsf/ k|of]u x'g glbg C0f /sd ldgfxf jf ckn]vgaf6 eljiodf kg{ ;Sg] k|efj ;d]tnfO{ dWogh/ /fvL ;f] ;DaGwdf :ki6 tyf kf/bzL{ gLltut Joj:yf ug'{ kg]{5 .

-(_ Ohfhtkqk|+fKt ;+:yfn] ckn]vg ul/Psf shf{x?sf] ljj/0f cfly{s aif{ ;dfKt ePsf] ldltn] !% lbgleq ;DalGwt ;'kl/j]If0f laefu / shf{ ;"rgf s]Gb| ln= df k7fpg' kg]{5 .

!)= a}+sb/ ;DaGwdfM o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?nfO{ k|rlnt P]gdf ePsf] Joj:yf cg';f/ pknJw u/fO{g] shf{sf] Jofhb/ -a}+sb/_ *=) k|ltzt sfod ul/Psf] 5 .

!!= :yfoL t/ntf ;'ljwf (SLF) ;DaGwdf o; a}+saf6 Ohfhtkqk|fKt ;+:yfsf] cf–cfˆgf] :jfldTjdf /x]sf] g]kfn ;/sf/sf] 6«]h/L laN; / ljsf; C0fkqsf] lwtf]df To:tf C0fkqx¿sf] c+lst d"Nosf] () k|ltzt;Ddn] x'g cfpg] /sd k|rlnt a}+sb/df cNksfnLg :yfoL t/ntf ;'ljwf -shf{_ o; a}+sn] pknJw u/fpg ;Sg] 5 .

!@= clGtd C0fbftf ;'ljwf ;DaGwdf cGt/a}+s / v'nf ahf/ tyf :yfoL t/ntf ;'ljwfaf6 cfjZos t/ntf cfk"lt{ x'g g;s]sf] cj:yfdf o; a}+sdf vftf /x]sf a}+s tyf ljQLo ;+:yfnfO{ a9Ldf ^ dlxgfsf] nflu k|rlnt a}+sb/df clGtd C0fbftf ;'ljwf lbOg] 5 . o; a}+sdf clgjfo{ df}Hbft sfod ug{sf] nflu /fv]sf] gub df}Hbft, g]kfn ;/sf/sf] ;'/If0fkq jf c;n shf{sf] lwtf]df o:tf] ;'ljwf k|bfg ul/g] 5 .

!#= l/kf] / l/e;{ l/kf] af]nsaf]n cjlw ;DaGwdf v'nf ahf/ sf/f]af/ cGtu{t l/kf] / l/e;{ l/kf] af]nsaf]nsf] clwstd cjlw @* lbg sfod ul/Psf] 5 .

!$= ljb]zL ljlgdo ;DjGwL sfo{ ug]{ ;DaGwdf b]xfo adf]lhdsf Ohfhtkqk|fKt ljQLo ;+:yfx?nfO{ o; a}+ssf] ljb]zL ljlgdo Joj:Yffkg ljefuaf6

:jLs[lt k|fKt u/L ljb]zL ljlgdo ;DjGwL b]xfo jdf]lhdsf yk sfo{ ug{ kfpg] Joj:yf ul/Psf] 5 . -s_ ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] lgodfg';f/ OHffhtkq k|fKt u/L Ogjf8{ /]ld6\ofG;

-Inward Remittance_ sf] sfo{ ug{ ;Sg] .

270

-v_ ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] ef/tLo d'b|fsf] vl/b tyf laqmL ;DaGwL sfo{x? ug{ ;Sg] -u_ /fli6«o:t/sf ævÆ ju{sf ljQLo ;+:yfx?n] ljb]zL d'b|fsf] lgIf]k :jLsf/ ug{ ;Sg] . -3_ /fli6«o:t/sf ævÆ ju{sf ljQLo ;+:yfx?n] ljb]zL d'b|fsf] vl/b÷ljqmL ug{, kf;kf]6{ afkt ;6xL

;'ljwf k|bfg ug{, ljb]zL d'b|fdf vftf vf]Ng tyf Nostro Account vf]Ng ;Sg] . -ª_ ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] :jLs[t k|fKt a}+ssf] ;xfos Ph]06 eO{ g]kfnL / ef/tLo

d'b|fsf] Debit / Credit sf8{ hf/L ug{ ;Sg] . -r_ /fli6«o:t/ afx]ssf ævÆ ju{sf ljQLo ;+:yfx?n] ;d]t ljb]zL d'b|f vl/b u/L g]kfn /fi6« a}+s jf

jfl0fHo a}+sx?nfO{ laqmL ug{ ;Sg] . -5_ a}+s tyf ljQLo ;+:yfx?sf] pkl:ylt Go"g /x]sf tf]lsPsf #) lhNnfdf vf]lnPsf æuÆ ju{sf

ljQLo ;+:yfsf zfvf sfof{nox?n] k|rlnt sfg"g adf]lhd ljb]zL ljlgdo ;6xL Ohfhtkq lnO{ ljb]zL d'b|f vl/b u/L g]kfn /fi6« a}+s jf jfl0fHo a}+sx?nfO{ laqmL ug{ ;Sg] .

!%= :jb]zL /sdfGt/sf] sf/f]af/ ;DaGwdf :jb]zL /sdfGt/sf] sf/f]af/ ug{ rfxg] Ohfhtkqk|fKt ævÆ / æuÆ ju{sf ljsf; a}+s tyf ljQ sDkgLx¿n] cfkm"n] :jb]zL /sdfGt/sf] sf/f]af/ ug{ rfx]sf] Ohfhtkqk|fKt æsÆ ju{sf] jfl0fHo a}+s;+u ;xdlt -Memorandum of Understanding_ u/L tyf Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfn] cfkm\g} zfvf jf cGo Ph]G;Lx? dfkm{t :jb]zL /sdfGt/sf] sf/f]af/ ug{ rfx]df /sdfGt/ ;DaGwL ;Dk"0f{ hf]lvd æsÆ ju{sf] jfl0fHo a}+sn] axg ug]{ u/L o; a}+ssf] :jLs[ltsf] nflu cg'/f]w u/]df :jLs[lt k|bfg ug{ ;lsg] 5 .

!^= lnvt g]kfnL efiffdf tof/ ug]{ ;DaGwdf -s_ a}+s tyf ljQLo ;+:yfx?n] h'g;'s} k|sf/sf] shf{ k|jfx ubf{ C0fL tyf hdfgtstf{ -JolQm÷kmd{÷sDkgL÷

;+:yf_ tyf sf/0fL -C0fL÷hdfgt lbg] ;d]t_ af6 tof/ ug]{÷u/fpg] sfuhftx? -h'g;'s} lnvt, hdfgLkq jf dGh'/Lgfdf_ k|rlnt P]g sfg'g adf]lhd b]jgfu/L lnkL g]kfnL efiffdf tof/ ug{' kg]{5 . t/ ;DjlGwt a}+s tyf ljQLo ;+:yfn] cfkm\gf] cfGtl/s k|of]hgsf] nflu To;/L g]kfnL efiffdf tof/ ul/Psf lnvtx? c+u|]hL efiffdf cg'jfb u/L clen]vdf /fVg eg] kfOg] 5 . ljb]zL gful/sx?;+u x'g] sf/f]jf/df / ljb]zL a}+ls+u sf/f]jf/df dfq k|of]u x'g] lnvtx?sf] xsdf eg] -h:t}M k|lttkq_ g]kfnL efiffdf tof/ ug{ clgjfo{ ul/Psf] 5}g . a}+s tyf ljQLo ;+:yfn] shf{;+u ;DalGwt C0f k|:tfj kq -Offer Letter_, shf{ td;'s -Loan Deed_, lwtf]aGws lnvt -Mortgage Deed_, Hypothecation Agreement / Trust Receipt Agreement clgjfo{?kdf b]jgfu/L lnkL g]kfnL efiffdf tof/ ug'{kg]{ / Consortium Loan Agreement, Letter of Assignment, Letter of Guarantee sf] xsdf xfnnfO{ c+u|]hL efiffdf ;d]t tof/ ug{ ;lsg] 5 . ;fy}, oL sfuhftx?nfO{ klg qmlds ?kdf g]kfnL efiffdf tof/ ub}{ hfg] gLltut Joj:yf ug'{ kg]{5 . lnvt÷hdfgLkq tof/ ubf{ hdfgL /sd, C0fsf] cjlw, C0fsf] k|of]hg, k|d'v C0fL, ;fIfL, hdfgtstf{sf] gfd, 7]ufgf, ;f] sf] ;gfvt nufotsf ljifox? tyf cGo k|sf/sf lnvtx?df ;d]t b]xfo adf]lhdsf ljifox?nfO{ oyf]lrt :yfgdf clgjfo{ ?kn]] pNn]v ug'{ kg]{5 .

lnvtdf :ki6;+u pNn]v x'g'kg]{ ljifox? • ;DalGwt JolQmsf] gfd, 7]ufgf, ldlt, JolQmsf] xsdf gful/stf÷kf;kf]6{ gDa/ tyf ltg k':t], • Dofb, cjlw, k|of]hg, • ;DalGwt JolQmsf] ;DaGwdf a}+s tyf ljQLo ;+:yfåf/f ;gfvt, • /sd, • ;fIfL -Witness_,

• x:tfIf/ klxrfg ug]{ k|of]hgsf] nflu ;DalGwt sf/0fLsf] gfd, • cGo cfjZos b]lvPsf ljifox? .

-v_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cGt/f{li6«o sf/f]jf/df k|of]u x'g] afx]ssf kqfrf/, r]s÷ef}r/ nufot cGo sfuhftx? b]jgfu/L lnkL g]kfnL efiffdf ;d]t pknJw x'g] Joj:yf clgjfo{ ?kdf ug'{ u/fpg' kg]{ 5 .

!&= ATM df CCTV sf] Joj:yf ;DaGwdf

271

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] Automated Teller Machine (ATM) x?df CCTV Sofd]/f nufot cGo ;'/Iff ;DaGwL k|jGwx? clgjfo{ ?kdf ug'{ u/fpg' kg]{ 5 .

!*= SWIFT Message sf] dfWodaf6 /sdfGt/ ug{] ;DaGwdf SWIFT (Society for Worldwide Interbank Financial Telecommunication) k|ljlw h8fg u/]sf a}+s tyf ljQLo ;+:yfx?n] SWIFT Message sf] dfWodaf6 o; a}+s;+u sf/f]jf/ ubf{ b]xfo adf]lhd ul/Psf] 5 M s= o:tf] sf/f]jf/sf nflu cfOtaf/b]lv laxLaf/;Dd ck/fGx @M)) jh];Dd /sdfGt/sf] nflu cg'/f]w

eO{ cfPdf ;f]xL lbg /sdfGt/ ul/g] . v= ck/fGx @M)) jh] kl5 /sdfGt/sf] nflu cg'/f]w eO{ cfPsf] cj:yfdf ;f] lbg kl5sf] csf]{

sfo{lbgdf /sdfGt/ ul/g] . u= z'qmaf/ lbgsf] !!M#) jh];Dd /sdfGt/sf] nflu cg'/f]w e} cfPdf ;f]xL lbg /sdfGt/ ul/g] . 3= z'qmaf/ lbgsf] !!M#) jh] kl5 /sdfGt/sf] nflu cg'/f]w eO{ cfPsf] cj:yfdf ;f] lbg kl5sf] csf]{

sfo{lbgdf /sdfGt/ ul/g] . !(= ljb]zL a}+s tyf ljQLo ;+:yfx?nfO{ k|fljlws ;]jf k|bfg ug{ ;lsg] ;DaGwdf g]kfnaf6 ljb]zdf k+"hLut nufgL ug]{ u/L k+"hL vftf v'Nnf gul/Ptf klg Ohfhtkqk|fKt æsÆ ju{sf

jfl0fHo a}+sx?n] cfˆgf] k|aGwkqdf pNn]lvt ljifodf o; a}+ssf] k"j{:jLs[lt lnO{ ljb]zdf k+"hLut nufgL gx'g] u/L ljb]zL a}+s tyf ljQLo ;+:yfx?nfO{ u}¥x sf]ifdf cfwfl/t laleGg k|fljlws ;]jf -Technical Service_ k|bfg ug{ ;Sg]5g\ .

@)= ;]km l8kf]lh6 eN6, ns/ ;]jf ;+rfng ;DaGwdf Ohfhtkqk|fKt /fli6«o:t/sf] æuÆ ju{sf ljQLo ;+:yfn] ;]km l8kf]lh6 eN6, ns/ ;]jf -Safe Deposit Vault,

Locker Service_ pknAw u/fpFbf b]xfo adf]lhdsf] zt{x?sf] clwgdf /xL ;+rfng ug{ ;Sg] 5g\ . != ;+:yfsf] r'Qmf k"FhL o; a}+sn] tf]s] adf]lhd k'u]sf] x'g' kg]{ . @= ;+:yfsf] ;]km l8kf]lh6 eN6 ;Grfngsf] nflu 5'§} lgb]{lzsf÷ljlgod x'g' kg]]{ . #= ;+:yfn] cfk"m;+u lgIf]k / shf{sf] sf/f]jf/ u/]sf cfkm\gf u|fxsx?nfO{ dfq ;]km l8kf]lh6 eN6sf]

;]jf pknJw u/fpg' kg]{ . $= ;]km l8kf]lh6 eN6 ;Grfng ug'{ cufj} ;'/Iffsf] nflu CCTV h8fg x'g'kg]{ ;fy} cnfd{ k4lt -

Alarm System) sf] Joj:yf u/L ;f] cnfd{ k4ltaf6 ;/sf/L ;'/Iff lgsfo;Dd ;"rgf k|jfx ug{ ;lsg] lsl;dsf] Joj:yf clgjfo{ ?kdf x'g'kg]{ / ;f]sf] hfgsf/L o; a}+snfO{ lbg' kg]{ .

%= ;fOhsf] cfwf/df ;]km l8kf]lh6 eN6sf] juL{s/0f u/L ;f]xL cg'?k clgjfo{ jLdf u/]sf] x'g' kg]{ @!= ATM ;+rfng ;DaGwdf

Ohfhtkqkqk|fKt ævÆ / æuÆ ju{sf ;+:yfx?n] b]xfosf] zt{x?sf] clwgdf /xL Automated Teller Machine (ATM) /fVg ;Sg]] 5g\ . != k"jf{wf/ tyf e'QmfgL k|0ffnLsf] ;'/Iffsf] k"0f{ bfloTj ;DalGwt ;+:yfsf] g} x'g]5 . @= ;]jf z'Ns ;DaGwL Joj:yf :ki6?kdf k|sflzt ug'{ kg]{5 . #= o;} lgb]{zgsf] a'Fbf g+= ( sf] v08 -ª_ cg';f/ o; a}+saf6 Ohfhtkqk|fKt afl0fHo a}+s;+u ;Dj4tf

sfod u/L ;Demf}tf u/]/ ;xfos Ph]06sf] ?kdf o:tf] sfo{ ug{ afwf kg]{ 5}g . $= /fli6«o:t/sf ævÆ / æuÆ ju{sf ;+:yf afx]s cGo ;+:yfn] cfkm\gf] :jLs[t sfo{If]qdf ;Lldt /xg]

u/L cfˆgf u|fxsx?nfO{ dfq ;]jf k|bfg ug{ cfkm\g} 5'§} ATM /fVg ;Sg] 5g\ . @@= lnnfdL ubf{ :jfldTj tyf ef]uflwsf/ x:tfGt/0f ;DaGwdf

Ohfhtkqk|fKt ;+:yfn] af]nsjf]nsf] dfWodaf6 lwtf] lnnfdL -Auction_ ubf{ ;DalGwt af]nsjf]njfnf -Bidder_ JolQm jf ;+:yfsf] gfddf g} pQm ;DklQsf] :jfldTj tyf ef]uflwsf/ -Ownership & Possession_ x:tfGt/0f ug'{ kg]{5 .

@#= ;fwf/0f÷;+:yfks z]o/x? hkmt ug]{ ;DaGwdf Ohfhtkqk|fKt ;+:yfx?sf] ;fwf/0f z]o/ tyf ;+:yfks z]o/df sf/jfxLdf k/]sf JolQm / lghsf] Psf3/ kl/jf/n] nufgL u/]sf] cj:yfdf To:tf ;fwf/0f÷;+:yfks z]o/x? hkmt u/L lnnfd ug]{ / To;/L k|fKt x'g cfpg] /sd shf{ r'Qmf ug]{ k|of]hgsf nflu pkof]u ug{' kg]{5 .

@$= ;fOgaf]8{ tyf n]6/Kof8 ;DaGwdf Ohfhtkqk|fKt ljQLo sf/f]jf/ ug]{ ;+:yfx?sf] ;fOgaf]8{ tyf n]6/Kof8 x]bf{ :ki6?kdf s'g ju{ tyf slt lhNnfdf sfo{ If]q ePsf] ljQLo ;+:yf xf] egL 5'6\ofpg sl7g eO{ ;j{;fwf/0f hgtfdf e|d kg{;Sg]

272

b]lvPsf] x'Fbf o; a}+saf6 Ohfhtkq k|fKt;+:yfx?n] cfˆgf] ;fOgaf]8{ tyf n]6/Kof8df ;+:yfsf] gfdsf] l7s tn clgjfo{?kdf sf]i7df b]xfo adf]lhdsf] jfSof+z pNn]v ug'{÷u/fpg' kg]{5 .

Ohfhtkqk|fKt ;+:yf pNn]v ug'{ kg]{ jfSof+z Ohfhtk|fKt …sÚ ju{sf ;+:yfx?n] g]kfn /fi6« a}+saf6 …sÚ ju{sf] Ohfhtkqk|fKt ;+:yf Ohfhtk|fKt …vÚ ju{sf ;+:yfx?n] g]kfn /fi6« a}+saf6 …vÚ ju{sf] Ohfhtkqk|fKt ;+:yf -===== lhNnf

sfo{ If]q ePsf]_ Ohfhtk|fKt …uÚ ju{sf ;+:yfx?n] g]kfn /fi6« a}+saf6 …uÚ ju{sf] Ohfhtkqk|fKt ;+:yf -===== lhNnf

sfo{ If]q ePsf]_gf]6M /fli6«:t/sf ljQLo ;+:yfx?n] sfo{If]q ;DaGwL ljj/0f pNn]v ug{ clgjfo{ x'g] 5}g .

@%= r]s dfkm{t\ sf/f]af/ ug]{ ;DaGwdf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] ;DklQ z'l4s/0f -dlg nfp08l/Ë_ lgjf/0f P]g, @)^$ sf] p2]ZonfO{ ;d]t ;xof]u k'¥ofpg ?=%) nfv jf ;f]eGbf a9Lsf] /sd e'QmfgL ubf{ clgjfo{ ?kdf PsfpG6k]oL r]s dfkm{t\ ug'{ kg]{]5 .

@^= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] k|fljlws ;]jf ;Demf}tf -Technical Service Agreement, TSA_ cGtu{t Seconded Staff sf] ?kdf cfPsf÷cfpg] u}/ g]kfnL gful/sx?sf] xsdf ljBdfg >d P]g tyf lgodfjnL cg';f/ >d :jLs[lt lng'kg]{ Joj:yf /x]sf]n] ;f]xL adf]lhd :jLs[lt lnP/ dfq sfo{ ug{'÷u/fpg' kg]{5 . Ohfhtkqk|fKt ;+o'Qm nufgL -Joint Venture_ sf a}+s tyf ljQLo ;+:yfx?n] k|fljlws ;]jf ;Demf}tf -TSA) ;DaGwdf a}+s tyf ljQLo ;+:yf / ljb]zL nufgLstf{aLr ;Demf}tf u/L k|ljlw x:tfGt/0f ubf{ …ljb]zL nufgL tyf k|ljlw x:tfGt/0f P]g, @)$(Ú sf] bkmf -#_ adf]lhd ljefu -ljefu eGgfn] g]kfn ;/sf/sf] pBf]u ljefu jf 3/]n' tyf ;fgf pBf]u ljefu eGg] ;Demg' k5{_ ;dIf :jLs[lt lng'kg]{ sfg'gL Joj:yf /x]sf]n] pQm sfg'gL Joj:yfsf] kl/kfngf ug{'÷u/fpg' kg]{5 .

@&= ?U0f pBf]u x]g]{ 8]:s ;DaGwdf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] ?U0f pBf]ux?sf] clen]v Joj:yfkg, cg'udg / ;d:of ;dfwfgdf ;3fp k'¥ofpg] k|of]hgsf nflu shf{ ljefu cGtu{t Pp6f 5'§} ?U0f pBf]u x]g]{ 8]:s tf]Sg' kg]{5 .

@*= a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf !( -v_ df ;+ul7t If]q;+u ;DalGwt lgsfosf] JofVof gePsf] t/ pQm If]qdf sfo{/t JolQmsf] sfof{g'ejn] a}+s tyf ljQLo ;+:yf ;+rfngdf ;xof]u k'uf]; eGg] x]t' o; a}+saf6 Ohfhtkqk|fKt ug]{ æsÆ ju{sf] jfl0fHo a}+s tyf ævÆ ju{sf] /fli6«o :t/sf] ljsf; a}+ssf] xsdf ;+ul7t If]q egL o; a}+saf6 Ohfhtkqk|fKt a}+s÷ljQLo ;+:yf÷;xsf/LnfO{ dfq dfGotf lbg ;lsg] 5 .

@(= Ohfhtkqk|fKt æsÆ ju{sf / /fli6«o :t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx?n] cf–cfˆgf] ;+rfns ;ldltn] tf]s]sf] dfkb08leq /xL Forward, Options, Swap , Futures h:tf ljleGg 8]l/e]l6E; -Derivatives_ pks/0f ;DaGwL sf/f]jf/x? ug{ ;Sg] 5g\ .

#)= n3' shf{ 8]:s :yfkgf ug{] ;DaGwdf

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] n3', ;fgf / demf}nf pBf]udf shf{ k|jfx tyf kx'Fr j[l4sf nflu shf{ ljefu cGtu{t Pp6f 5'§} 8]:s :yfkgf ug{' kg]{5 .

#!= ;fd'lxs nufgL sf]if ;+rfng ug{] ;DaGwdf

a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf $& sf] pkbkmf -!_ sf] v08 -;_ sf] k|of]hgsf nflu b]xfosf zt{x?sf] clwgdf /xL o; a}+saf6 Ohfhtkqk|fKt ÆsÆ ju{sf a+}sx?n] ;fd"lxs nufgL sf]if ;+rfng ug{ ;Sg]]]] 5g\ . zt{x?M -!_ of]hgf Joj:yfkg;Fu ;DalGwt sfo{sf nflu ;xfos sDkgL v8f ug'{kg]{ / To:tf] sDkgL v8f ubf{

x'g uPsf] nufgLnfO{ o; a}+sn] tf]s] cg';f/sf] hf]lvd ef/ k|bfg ug]{ . -@_ ljQLo sf/f]af/ ;~rfng ePsf] kfFr jif{ k"/f ePsf] x'g' kg]{ . -#_ kl5Nnf] tLg jif{b]lv nuftf/ d'gfkmf u/]sf] x'g' kg]{ . -$_ g]6jy{ wgfTds x'g' kg]{ . -%_ ;~rfns jf sfo{sf/L k|d'v o; a}+ssf] sf/afxLdf gk/]sf] / To:tf] sf/jfxLdf k/]sf] eP ;f]

km's'jf ePsf] # jif{ k'u]sf] x'g' kg]{ .

273

#@= k'g/shf{ pknJw u/fpg] ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf $( / %) df ePsf] Joj:yf cg';f/ Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?nfO{ tf]lsPsf zt{x?sf] clwgdf /xL b]xfo adf]lhd k|jfx ePsf] shf{df o; a}+saf6 k'g/shf{ ;'ljwf pknJw u/fOg] 5 . ;DalGwt cg';"rL –@@=!, @@=@, @@=# / @@=$ o;} ;fy ;+nUg ul/Psf] 5 .

-!_ ;fwf/0f k'g/shf{ -s_ @% d]ufjf6;Dd ljB't pTkfbg ug]{ hnljB't kl/of]hgf, s[lif If]q, kz'k+IfL tyf dT:okfng

Joj;fo, ljb]zdf /f]huf/L jf cWoog u/L kms]{sf o'jfx?n] ;+rfng ug]{ pBf]u–Joj;fo, pTkfbgd"ns pBf]u, ko{6g pBf]u / ef}lts k"jf{wf/ lgdf{0f pBf]udf k|jfx ePsf] c;n shf{sf] lwtf]df aflif{s ^=) k|ltzt Aofhb/df k'g/shf{ pknAw u/fOg] 5 . :kli6s/0fM != pTkfbgd"ns pBf]u eGgfn] r'/f]6, lj8L, l;+uf/, ;"tL{, v}gL nufot ;"lt{hGo pBf]u / dlb/f

tyf dlb/fhGo pBf]u afx]ssf pTkfbgd"ns pBf]ux?nfO{ hgfpg] 5 . @= ef}lts k"jf{wf/ lgdf{0f pBf]u eGgfn] ;8s, k'n, /f]kj], 6«nLa;, 6g]n, km\nfO{Ë a|Lh,

s]an sf/, ljB't k|zf/0f nfOg cflbnfO{ hgfpg] 5 . -v_ ;fwf/0f k'g/shf{ ;'ljwf pkof]u ubf{sf] cjlwdf a}+s tyf ljQLo ;+:yfx?n] ;DalGwt C0fLaf6

(=) k|ltzteGbf a9L Aofh lng kfpg] 5}gg\ . -@_ ljz]if k'g/shf{

-s_ ¿U0f pBf]u, 3/]n' tyf ;fgf pBf]u, j}b]lzs /f]huf/Lsf] nflu k|jfx ePsf] shf{sf] lwtf]df jflif{s !=% k|ltzt Jofhb/df k'g/shf{ pknJw u/fOg] 5 .

-v_ blnt, hghflt, pTkLl8t, dlxnf, ljkGg ju{ tyf ;d'bfosf JolQmåf/f ;+rflnt ;fgf Joj;fodf k|bfg ul/Psf] c;n shf{sf] lwtf] ;'/If0fdf jflif{s !=% k|ltzt Jofhb/df k'g/shf{ pknAw u/fOg] 5 .

-u_ ljz]if k'g/shf{ ;'ljwf pkof]u ubf{sf] cjlwdf a}+s tyf ljQLo ;+:yfx?n] ;DalGwt C0fLaf6 jflif{s $=% k|ltzteGbf a9L Aofh lng kfpg] 5}gg\ .

-#_ lgof{t k'g/shf{ -s_ lgof{t Joj;foL kmd{÷sDkgLnfO{ Export Documents sf] cfwf/df g]kfnL d'b|fdf k|jfx u/]sf] shf{

/ lgof{t k|j4{g pBf]unfO{ k|jfx ePsf] c;n shf{sf] lwtf]df jflif{s !=%) k|ltzt b/df lgof{t k'g/shf{ pknJw u/fOg] 5 .

-v_ lgof{t k'g/shf{ ;'ljwf pkof]u ubf{sf] cjlwdf a}+s tyf ljQLo ;+:yfx?n] ;DalGwt C0fLaf6 jflif{s $=% k|ltzteGbf a9L Aofh lng kfpg] 5}gg\ .

-u_ lgof{t cGtu{t ljb]zaf6 ljb]zL d'b|f cfDbfgL ePsf] cg'udg ;DalGwt a}+s tyf ljQLo ;+:yfn] ug'{ kg]{5 . ;fy} o:tf] e'QmfgL k|fKt ePsf] ldltn] rf/ sfo{lbgleq k'g/shf{sf] ;fFjf tyf Aofh Psd'i6 ?kdf e'QmfgL ug'{ kg]{5 .

-3_ lgof{t k'g/shf{sf] xsdf Deemed Exporter eO{ pTkfbg sfo{df ;d]t ;+nUg ePsf] v08df pTkfbg sfo{df lnPsf] shf{ jf lgof{tsf] nflu lnPsf] shf{ dWo] s'g} Ps txsf] shf{df dfq lgof{t k'g/shf{ pknJw u/fOg] 5 .

-$_ dlxnfåf/f ;+rflnt n3'pBddf k'g/shf{ -s_ a}+s tyf ljQLo ;+:yfaf6 dlxnfx¿åf/f ;+rflnt n3' pBdnfO{ k|jfx ePsf] ¿ # nfv;Ddsf]

c;n shf{sf] lwtf] ;'/If0fdf aflif{s ^=) k|ltzt Aofhb/df k'g/shf{ ;'ljwf pknAw u/fOg] 5 . -v_ o:tf] k'g/shf{ ;'ljwf pkof]u ubf{sf] cjlwdf a}+s tyf ljQLo ;+:yfx?n] ;DalGwt C0fLaf6 (=)

k|ltzteGbf a9L Aofh lng kfpg] 5}gg\ . -%_ k'g/shf{sf zt{x?

-!_ ?U0f pBf]unfO{ k|jfx x'g] k'g/shf{ afx]s cGo k'g/shf{ ;'ljwf c;n shf{sf] lwtf]df k|bfg ul/g] 5 .

-@_ o; a}+saf6 k|jfx x'g] s'n k'g/shf{ ;'ljwfsf] ;Ldf a}+s tyf ljQLo ;+:yfsf] k|fylds k'FhLsf] clwstd *) k|ltzt eGbf a9L x'g] 5}g .

-#_ k'g/shf{ ;'ljwf pkof]u ug]{ a}+s tyf ljQLo ;+:yfn] k'g/shf{ jfkt o; a}+ssf] gfddf tf]lsPsf] 9fFrfsf] td;'s ul/lbg' kg]{5 .

-$_ k'g/shf{ ;'ljwfdf tf]lsPsf] e'QmfgL cjlw cl3 g} k"j{–e'QmfgL x'g ;Sg] 5 . k'g/shf{ shf{ e'QmfgL ubf{ ;fFjf / Aofh ;lxt e'QmfgL ug'{ kg]{5 . o; a}+sn] C0fL a}+s jf ljQLo ;+:yfsf]

274

vftf vr{ -Debit_ u/L /sd c;'npk/ ug{ ;Sg] 5 . tf]lsPsf] cjlwdf ;fjfF÷Aofh c;'n pk/ x'g g;s]df tLg k|ltzt k]gfn Aofhb/ sfod u/L c;'n ul/g] 5 .

-%_ k'g/shf{sf] cjlw a9Ldf ^ dlxgfsf] x'g]5 . Ps k6s lnPsf] k'g/shf{ r'Qmf ul/;s]kl5 dfq k'gM k'g/shf{ dfu ug{ ;lsg]5 .

-^_ k'g/shf{ ;'ljwf k|fKt ul//x]sf a}+s tyf ljQLo ;+:yfx?n] k'g/shf{sf] dfl;s ljj/0f dlxgf;dfKt ePsf] ldltn] !% lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{ 5 .

##= Electronic Cheque Clearing ;DaGwdf o; a}+saf6 Ohfhtkqk|fKt a+}s tyf ljQLo ;+:yfx?sf] nflu g]kfn lSnol/Ë xfp;n] k]z u/]sf] Nepal Electronic Cheque Clearing (ECC) Rule Book, Nepal Electronic Cheque Clearing (ECC) Operating Rule / Cheque Standard & Specification nfu" ug]{ / g]kfn lSnol/Ë xfp; lnld6]8sf] lgodg, lg/LIf0f, sf/f]af/sf ;DaGwdf b]xfosf] lgodg hf/L ul/Psf]5 .

-!_ ECC sf] sf/f]af/ ;lsP kZrft ;]6nd]G6sf nflu ECC Rule Book df h'g';'s} s'/f n]lvPsf] ePtf klg g]kfn lSnol/Ë xfp; lnld6]8n] On]S6«f]lgs dfWodaf6 a}+s tyf ljQLo ;F:yfx¿sf] vr{ jf hDdf ug]{ /sdsf] clGtd ;f/f+z (Net Clearing Position) o; a}+ssf] a}+lsË sfof{nodf k7fpg] ;DaGwdf lgDg tLg ;qx¿nfO{ dfq k|f/lDes ?kdf ;~rfng ug]{ M–

-@_ ECC sf/f]af/sf] vr{ jf hDdf /sdsf] clGtd ;f/f+z (Net Clearing Position) o; a}+sdf cfPkl5 ;DalGwt ;b:ox¿sf] vftfdf vr{ jf hDdf (Debit or Credit) ug]{ l;nl;nfdf sy+sbflrt vftfdf /sd ck'u ePdf ;f]sf] Joj:yf ug{ o; a}+såf/f a}+s tyf ljQLo ;+:yfx¿sf nflu lx;fa ldnfg lbg (Business Settlement Day) sf nflu k|rlnt a}+sb/ cg'?k Aofh lnO{ /sd k"lt{ ug]{ Joj:yf sfod ug]{ / ;f] sf] ef]lnkN6 clgjfo{ ?kdf lx;fa ldnfg ug'{kg]{ . sy+sbflrt lx;fa ldnfg x'g g;s]sf] v08df bf];|f] lbg a}+sb/sf] bf]Aa/, t];|f] lbgb]lv t]Aa/ a}+s b/sf b/n] xhf{gf nufpg] .

-#_ ECC k"0f{ ;~rfngdf cfPkl5 o; a}+ssf] a}+lsË sfof{nodf e'QmfgL tyf lx;fa ldnfg s]Gb| (Payment & Settlement Centre) v8f u/L cfjZostf cg';f/ ;f] sfof{non] Payment & Settlement ;DaGwL sfo{sf] ;'kl/j]If0f ug]{ .

-$_ g]kfn lSnol/Ë xfp;df cfa4 eO{ ECC sfo{ ug{ rfxg] a}+s tyf ljQLo ;+:yfx?n] lgwf{l/t Standard sf r]sx¿ 5kfO{ u/L ldlt @)&) c;f]h d;fGt kZrft ;f] k|0ffnL dfkm{t sf/f]af/ ug]{ .

-%_ plNnlvt Nepal ECC Rule Book, Nepal ECC Operating Manual, and Cheque Standard & Specification df o; a}+saf6 cfjZostf cg';f/ ;+zf]wg x'g ;Sg] .

-^_ @)&) a}zfv ! ut] b]lv g]kfn /fi6« a}+ssf] jflif{s Sofn]08/ cg';f/sf /fli6«o ljbf, pkTosf leq / aflx/ x'g] ljbfsf lbgx? Affx]ssf cGo lbgdf dfq o; a}+saf6 clGtd lx;fa ldnfg x'g] .

-&_ plNnlvt Nepal ECC Rule Book, Nepal ECC Operating Manual / Cheque Standard & Specification o;};fy ;+nUg 5 .

#$= ljb]zL d'b|fsf] r]s lSnol/Ë ;DaGwdf g]kfn lSnol/Ë xfp;af6 ldlt @)^*.(.!$ b]lv On]S6«f]lgs r]s lSnol/Ë cGtu{t ljb]zL d'b|fsf] r]s lSnol/Ë x'g] ePsf] x'Fbf pQm ldltb]lv ljb]zL d'b|fsf] r]s lSnol/Ësf] sf/f]jf/ ;f]xL lSnol/Ë xfp; dfkm{t ug{'÷u/fpg' kg]{ 5 . g]kfn lSnol/Ë xfp;sf] ;b:otf lnO{ g;s]sf a}+s tyf ljQLo ;+:yfx?sf] xsdf xfnnfO{ k"j{jt Joj:yf cg'?k r]s lSnol/Ë ul/g] 5 .

lSnol/Ë ;q Net Clearing Position k|fKt ug]{ ;do

;]6nd]G6 x'g] ;do

lgoldt lSnol/Ë ;q (Regular Clearing Session)

lbpF;f] #M)) ah] lbpF;f] #M!) ah]

k'/fgf 9fFrfsf r]s÷8«fˆ6 lSnol/Ë ;q (Non-Standard Cheque/Draft Clearing Session)

lbpF;f] #M)) ah] lbpF;f] #M!) ah]

klxnf] PS;k|]; lSnol/Ë ;q (First Express Clearing Session)

laxfg !!M#) ah] laxfg !!M$) ah]

275

#%= g]kfnL d'b|fsf] r]s lSnol/Ë ;DaGwdf

-!_ g]kfn lSnol/Ë xfp; ln= af6 ldlt @)^*.!@.@& ut] b]lv On]S6«f]lgs dfWodaf6 g]kfnL d'b|fsf] r]s lSnol/Ë x'g] ePsf] x'Fbf pQm ldltb]lv g]kfnL d'b|fsf] r]s lSnol/Ësf] sf/f]jf/ ;f]xL lSnol/Ë xfp; dfkm{t ug{'÷u/fpg' kg]{ 5 .

-@_ On]S6«f]lgs dfWodaf6 x'g] r]s lSnol/Ësf] sf/f]jf/df ;DalGwt a}+s tyf ljQLo ;+:yfn] cfkm\gf u|fxsx?;+u s'g} lsl;dsf] z'Ns lng kfOg] 5}g .

-#_ g]kfn lSnol/Ë xfp; ln= sf] ;b:otf lnO{ g;s]sf a}+s tyf ljQLo ;+:yfx?sf] xsdf csf]{ Joj:yf geP;Dd k"j{jt Joj:yf cg'?k r]s lSnol/Ë ul/g] 5 .

#^= ljleGg kqklqsfx?df sd z'Nsdf a}+s Jofn]G; ;l6{lkms]6 pknJw u/fOg] 5 egL lj1fkg k|sflzt x'g] u/]sf] / o:tf] sfo{ k|rlnt sfg'g adf]lhd o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx? afx]s cGo JolQm jf ;+:yfn] ug{ gkfpg] Joj:yf /x]sf] x'Fbf a}+s tyf ljQLo ;+:yfx?n] cfkm\gf u|fxsx?nfO{ o; lsl;dsf] lj1fkg k|sflzt u/L a}+s a}n]G; ;l6{lkms]6 pknJw u/fpg] sfo{ gug]{÷gu/fpg] Joj:yf ug{ of] lgb]{zg hf/L ul/Psf] 5 . olb o;/L lj1fkg k|sfzg u/fO{ a}n]G; ;l6{lkms]6 hf/L ug]{ u/fpg] sfo{df a}+s tyf ljQLo ;+:yfx? k|ToIf jf ck|ToIf ?kdf ;+nUg /x]sf] kfOPdf g]kfn /fi6« a}+s P]g, @)%* adf]lhd sf/jfxL x'g]5 .

#&= vftf /f]Ssf÷km's'jf ;DaGwL ;"rgf÷lgb]{zg j]j;fO6af6 x]/L ug]{÷u/fpg] ;DaGwdf Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfx?df /x]sf JolQm÷kmd{÷sDkgL÷;+3 ;+:yfx?sf] vftf /f]Ssf÷km's'jf

;DaGwL ;"rgf÷lgb]{zgnfO{ o; a}+ssf] j]e ;fO6 http://bfr.nrb.org.np/acstatus df /flvg] Joj:yf /x]sf] 5 . pQm Website df /flvg] ;"rgf÷lgb]{zgdf a}+s÷ljQLo ;+:yfx?sf] kx'Frsf nflu User ID / Password a}+s tyf ljQLo ;+:yf lgodg ljefuaf6 k|bfg ug]{ Joj:yf ePsf]n] ;DalGwt ;+:yfn] To:tf] User ID / Password lnO{ o; a}+ssf] j]j;fO6sf] pQm 7]ufgfdf /flvg] ;"rgf÷lgb]{zgnfO{ cflwsfl/s dfgL sfo{jfxL ug'{kg]{ 5 . ;f] ;DaGwdf ˆofS; tyf kqfrf/ gul/g] / j]j;fO6df ePsf] ;"rgf cg';f/sf] sfdsf/jfxL gePdf ;DalGwt a}+s÷ljQLo ;+:yf g} lhDd]jf/ /xg] 5g\ .

#*= vf/]hL / arfp

-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M– PsLs[t lgb]{zg, @)^( sf] ljljw ;DaGwL Joj:yf O=k|f=lgb]{zg g+= @@÷)^( af6 hf/L ul/Psf] lgb]{zg

tyf ;f] kZrft ldlt @)&) c;f/ d;fGt;Dd hf/L ePsf pko{'Qm ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? .


b|i6JoM PsLs[t lgb]{zgsf] ljljw Joj:yf ;DaGwL lgb]{zgdf o; cl3 ;dfj]z ePsf sfnf];"rL ;DaGwL sf/jfxL / km's'jf ;DaGwL lgb]{zg÷kl/kq tyf cg';"rLx?, Tamil Rehabilitation Organization (TRO) ;DaGwL kl/kq tyf ;f] ;DaGwL cg';"rLx?, ;xsf/L / ljQLo dWo:ytf ug]{ u}/ ;/sf/L ;+:yfx?nfO{ hf/L lgb]{zg Pj+ Psk6s dfq k|of]udf cfO{ k|efj ;dfKt x'g] vfnsf kl/kqx? o; lgb]{zgaf6 x6fO{ ;DalGwt k"j{ kl/kq÷lgb]{zgx? -o; a}+ssf] Website: www.nrb.org.np sf] Archive df ;d]t pknAw ePsf]_ af6} nfu" x'g] Joj:yf sfod ul/Psf] 5 .

276

cg';"rL @@=!

k'g/shf{ td;'ssf] gd"gf

lnlvtd wgLsf gfd sf=lh= sf=d=g=kf= j8f g+= !! yfkfynLl:yt g]kfn /fi6« a}+s, a}lsË sfof{no cfu] ;f] /sd C0f lng]

C0fLsf] gfd ========, s]Gb|Lo sfof{no /x]sf]================ a}+s÷ljQLo ;+:yf lnld6]8n] g]kfn /fi6« a}+saf6 k'g/shf{ k|bfg ug{]

;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf $( n] u/]sf] Joj:yf cGtu{t g]kfn /fi6« a}+s;Fu cfhsf ldltdf ?= ============

==========-cIf/]kL ================================================ ============== dfq_ shf{ lnPsf] l7s ;fFrf] xf] . pQm shf{ lnPsf] /sd

afkt C0fLn] cfˆgf] lgDg adf]lhdsf] u|fxs C0fLnfO{ k|jfx u/]sf] shf{ dWo] ;+nUg ljj/0f cg';f/sf] shf{ / k'g/shf{sf]

nflu o; a}+snfO{ n]lvlbPsf] td;'s k'g/shf{ ;'ljwfsf] nflu lwtf] ;'/If0fsf] ?kdf /flvlbPsf 5f}+ . tkl;n adf]lhdsf] lwtf]

;'/If0fdf /flvPsf] shf{sf] ljj/0f tyf zt{x? / o; ;DaGwdf g]kfn /fi6« a}+saf6 hf/L ljBdfg gLltut Joj:yf tyf g]kfn

/fi6« a}+sn] ;do ;dodf tf]s]sf] zt{÷dfkb08 kfngf ug]{5f}+ . zt{x? kfngf gu/]df pQm lwtf] tyf C0fL a}+ssf] cGo rn–

crn ;DklQ ;d]taf6 pQm /sd c;'n u/L lng' egL a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltsf] lg0f{o÷;xdlt ;d]t

/x]sf]n] g]kfn /fi6« a}+s, a}+lsË sfof{no, yfkfynL, sf7df8f}+df a;L of] td;'s n]vL wgL g]kfn /fi6« a}+sdf r9fof}+ .

tkl;n s= lwtf]sf] ljj/0f kl/of]hgfsf] gfd lwtf] ;'/If0fdf /flvPsf] shf{sf] ljj/0f g]kfn /fi6« a}+saf6 k|fKt k'g/shf{

v= zt{x?M 1. a9Ldf ^ dlxgf cjlwsf nflu dfq of] k'g/shf{ ;'ljwf k|bfg ul/Psf] 5 . 2. k'g/shf{ afkt wgL a}+snfO{ jflif{s ;os8f == k|ltztsf b/n] Aofh;lxt Psd'i6 ?kdf ;fFjf Aofh a'emfpg' kg]{5 . 3. k'g/shf{ dfu ubf{ ;DalGwt a}+sn] shf{df lnPsf] Aofhb/ o; a}+sn] tf]s]sf] Aofhb/df a9Ldf === k|ltzt;Dd yk

Aofh sfod ug{ ;Sg]5 . 4. lgwf{l/t ;doleq k'g/shf{ e'Stfg gu/]df # k|ltzt k]gfn Aofhb/ nfUg] 5 . g]kfn /fi6« a}+sn] C0fL a}+s jf ljQLo

;+:yfsf] vftf vr{ -Debit_ u/L /sd c;'n pk/ ug{ ;Sg]5 . 5. k'g/shf{ pkef]u u/]sf a}+s tyf ljQLo ;+:yfx?n] ;fFjf÷Aofh e'StfgL Dofb ;dfKt ePsf] lbg

;f] /sd e'StfgL gu/]df g]kfn /fi6« a}+sl:yt ;DalGwt ;+:yfsf] h'g;'s} vftf vr{ n]vL shf{ c;"npk/ ul/ lng / ;f] sf] vr{ ug]{ clVtof/L g]kfn /fi6« a}+snfO{ lbOPsf] 5 . o;df kl5 s'g} ph'/L jf bflj ul/g] 5}g .

6. lwtf]sf] ?kdf g]kfn /fi6« a}+snfO{ lbO{Psf] td;'sdf pNn]lvt shf{sf] hf]lvdtf nufot ;a} lhDd]jf/L ;DalGwt a}+s÷ljQLo ;+:yfs} x'g]5 .

7. C0fL a}+sn] lwtf] :j?k /fv]sf] td;'sdf pNn]v ePsf] u|fxssf] rn–crn dfn a:t' / g]kfn /fi6« a}+saf6 shf{ lnO{ nufgL u/]sf] pBf]u tyf Joj;fo ;d]tsf] g]kfn /fi6« a}+sn] h'g;'s} avt lg/LIf0f ubf{ pknAw u/fpg' kg]{5 .

8. g]kfn /fi6« a}+sn] k|bfg u/]sf] k'g/shf{ ;'ljwfsf] ;DaGwdf ;do ;dodf ljj/0f dfu]sf] avt tf]lsPsf] Dofbleq C0fL a}+sn] pknAw u/fpg' kg]{5 .

9. lwtf] ;'/If0fdf lnOPsf] ;'/If0fdf klxnf] bfjL (First Charge) g]kfn /fi6« a}+ssf] x'g]5 . 10. C0f k|of]u ;DaGwdf o;};fy ;+nUg gLltut zt{ tyf dfkb08x? kfngf ug]{ k|lta4tf JoQm ul/Psf] 5 . ;f] adf]lhd

gu/]df k|rlnt g]kfn /fi6« a}+s P]g, @)%* tyf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# cg';f/ ;hfo ePdf d~h'/L 5 .

11. zt{ / dfkb08df cfjZostf cg';f/ g]kfn /fi6« a}+sn] kl/dfh{g jf ;+zf]wg ug{ ;Sg]5 .

g]kfn /fi6« a}+ssf] tk{maf6 clVtof/k|fKt JolQm =========a}+s÷ljQLo ;+:yfsf] tk{maf6 clVtof/k|fKt JolQm b:tvt M b:tvt M gfd M gfd M kb M 5fkM kb M 5fk M ljefu÷sfof{no M ljefu÷sfof{no M

Olt ;Dat\ @) == ;fn ============ dlxgf =======ut] /f]h ======= z'ed\

277

cg';"rL @@=@ shf{ ljj/0f

qm=;+= C0fLsf] gfd shf{

zLif{s shf{ k|jfx

ldlt e'QmfgL ldlt

shf{ juL{s/0f

shf{ /sd

;'/If0fsf] ljj/0f

;fwf/0f k'g/shf{sf] nfluM lgof{t k'g/shf{sf] nflu ljz]if k'g/shf{sf] nflu cGo k'g/shf{sf] nflu

dfly plNnlvt ljj/0fx? l7s ;fFrf] xf], em'7f 7x/] sfg'g adf]lhd ;xF'nf a'emfpFnf . sy+sbflrt lwtf]df /fv]sf] c;n shf{x? lgis[o shf{df kl/0ft eP ;f] sf] hfgsf/L g]kfn /fi6« a}+snfO{ pknAw u/fO{ ;f] sf] ;§fdf csf]{ c;n shf{ ;'/If0fsf ?kdf pknAw u/fpg] k|lta4tf JoSt ub{5f}+ .

========= a}+s÷ljQLo ;+:yfsf] tk{maf6

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278

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-k'g/shf{ ;'ljwf pkof]u ug]{ ;DalGwt a}+s÷ljQLo ;+:yfsf] n]6/Kof8df_

k'g/shf{ ;'ljwfsf] nflu k|lt1fkq -Promissory Note_ sf] gd"gf

======================, s]Gb|Lo sfof{no /x]sf] ======================= a}+s÷ljQLo ;+:yf lnld6]8n] g]kfn /fi6« a}+s P]g, @)%* sf] bkmf $(= n] u/]sf] Joj:yf cGtu{t g]kfn /fi6« a}+saf6 cfhsf ldltdf ?= ============ ========== -cIf/]lk ================================================ ============== dfq_ k'g/shf{ ;'ljwf k|fKt u/]sf] l7s ;fFrf] xf] . g]kfn /fi6« a}+s jf ;f] a}+sn] cfb]z u/]sf] kIfnfO{ dfu]sf] ;dodf =========== k|ltzt jf g]kfn /fi6« a}+sn] tf]s]sf] Aofhb/n] x'g cfpg] Aofh /sd / ;fjfF /sd ?= ============ ========== -cIf/]kL ================================================ ============== dfq_ ltg{ a'emfpg ======================= a}+s÷ljQLo ;+:yf lnld6]8 sj'n ub{5 / dfu u/]sf] avt glt/]df jf ga'emfPdf g]kfn /fi6« a}+sn] h'g;'s} tl/sfn] c;'npk/ u/L lnPdf o; a}+s÷ljQLo ;+:yfsf] dGh'/L 5 egL ;f] ;+:yfsf] tkm{af6 clVtof/k|fKt d÷xfdL of] k|lt1fkqsf] lnvtdf b:tvt ub{5'÷5f}+ .

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279

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shf{sf] ljj/0f

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shf{ zLif{s

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280

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LONG FORM AUDIT REPORT

Of ………………….…………………. LIMITED

For the year ended ….. Ashad 20…

(Corresponding to …..July 20…)

Auditor: …………………………………

M/s ………………………………… ……………………….

281

1. AUDIT APPROACH

1.1 Brief description of the Audit plan with focus on the following areas, at minimum: • Declaration of Independence of Audit Firm and Members • Standards followed • Composition of the audit team • Audit schedule

1.2 Brief description of the Audit process and procedures • Audit areas' Risk Assessment • Audit procedures adapted to mitigate identified Audit Risks • Quality control mechanism

1.3 Brief description of the Sampling Procedure and sample size • Sampling methodology • Sample size • Use of system based approaches

1.4 Remarks on the execution of audit plan • Execution of audit and the audit plan • Problems encountered during the audit, if any • Limitations of scope of Audit, if any.

2. RISK MANAGEMENT SYSTEMS Opinion on the following: 2.1 Credit Risk Management Systems

2.1.1 Brief description and comment on the adequacy of credit appraisal systems, 2.1.2 Brief description and comment on the adequacy of credit monitoring systems, 2.1.3 Brief description and comment on the adequacy of the credit recovery systems, 2.1.4 Adequacy of Policies and procedure for Write off of Loans, 2.1.5 Adequacy of Policies, guidelines and Controls over Off Balance Sheet Items. 2.1.6 Comment on the concentrations in the credit and investment portfolio, 2.1.7 Risk Management Committees and their effectiveness, 2.1.8 Overall audit opinion on Credit risk management.

2.2 Market Risk (Interest Rate, Liquidity and Foreign Exchange) Management Systems 2.2.1 Adequacy of policies, procedures and guidelines for the market risk management. 2.2.2 Adequacy of the system for measuring, monitoring and mitigation of Market risk. 2.2.3 Risk Management Committees and their effectiveness 2.2.4 Overall audit opinion on Market & liquidity risk management.

2.3 Operational Risk Management System 2.3.1 Adequacy of policies, procedures and guidelines for the Operational risk management. 2.3.2 Adequacy of the system for measuring, monitoring and mitigation of Operational Risk. 2.3.3 Risk Management Committees and their effectiveness 2.3.4 Overall audit opinion on Operational risk management.

3. INTERNAL CONTROL SYSTEMS Opinion on the following areas:

3.1 Effectiveness of the Audit committee 3.2 Effectiveness of the Internal Audit Function 3.3 Rectification of the deficiencies identified in the previous internal and external audit reports 3.4 Adequacy of the controls in Credit operations 3.5 Adequacy of the controls in Treasury operations 3.6 Adequacy of the controls in Branch operations 3.7 Adequacy of control over Nostro Bank Operations 3.8 Adequacy of the controls in procedures related to expenditure 3.9 Adequacy of the control over fixed assets. 3.10 Adequacy of the Management Information System (MIS) 3.11 Adequacy of controls over e-banking and Card Operations 3.12 Adequacy of controls in Information Technology and related support functions. 3.13 Effectiveness of the Inter-branch and agency Reconciliation function 3.14 Adequacy of controls to prevent and/or minimize Fraud and forgeries 3.15 Instances of Fraud and Forgery in the review period

282

3.16 Existence, adequacy & effectiveness of system audit 3.17 Other Control Issues, if any 3.18 Auditors overall assessment of the internal control system

4. COMPLIANCE WITH APPLICABLE RULES AND REGULATIONS Prevailing Statute, Act, Directive and Regulation, at minimum, in the following areas 4.1 Nepal Rastra Bank Act 2058 State whether the conditions as stipulated in Section 86 of Nepal Rastra Bank Act 2058

prevails, if yes please specify. 4.2 Bank and Financial Institution Act 2063

4.2.1 Whether fees and benefits of Chairman and board members are as specified in AOA/MOA

4.2.2 Appointment, qualification and benefits of the chief executive 4.2.3 Profit Appropriation to General Reserve 4.2.4 Appropriation to Exchange Fluctuation Reserve 4.2.5 Distribution of Dividend 4.2.6 Whether the activities are within the scope as defined by BAFIA? 4.2.7 Whether prohibited activities are being pursued? 4.2.8 Control & notification of dormant deposit accounts and unclaimed dividend

4.3 Foreign Exchange Rules and Regulations 4.3.1 Whether payments of goods imported and service import are made as per circulars. 4.3.2 Whether deposit accounts of foreign currency are opened and operated as per circulars. 4.3.3 Whether card transactions are done as per circulars. 4.3.4 Whether foreign exchange transactions are properly recorded and reported in a timely

manner. 4.3.5 Whether investment in foreign currency are made as per standard approved by the

Board of Directors. 4.3.6 Whether payments of exports are received and reported timely as per circulars. 4.3.7 Whether transactions of Indian currency are made as per circulars.

4.4 Minimum Capital fund (Directive No. 1) 4.4.1 Computation of Core Capital, Supplementary Capital and Capital Fund 4.4.2 Computation of Risk Weighted Assets 4.4.3 Comment on the Capital Plan 4.4.4 Overall opinion on capital adequacy

4.5 Loan Classification and Loan Loss Provisioning (Directive No.2) 4.5.1 Comment on the Assets Quality and Classification 4.5.2 Adequacy of Loan Loss Provisions 4.5.3 Whether the rescheduling/restructuring comply with the provisions of the directive 4.5.4 Loan Loss Provisions in case of restructuring and rescheduling of loans 4.5.5 Loan Classification and loan loss provision in respect of force loans 4.5.6 Loan Classification and loan loss provision in respect of loan against

personal/corporate guarantees 4.5.7 Whether the adjustment and Write back of loan loss provision comply with the

provisions of the directive 4.5.8 Overall opinion on Loan classification & provisioning

4.6 Single Obligor Limit & Sectoral Cedit Limit (Directive No.3) 4.6.1 Bank's procedures to identify a group of related borrowers 4.6.2 Comment on the Facilities in excess of Single Obligor Limits, if any 4.6.3 Loan Loss Provision in case of borrowers availing facilities in excess of the SOL 4.6.4 Review and ratification mechanisms for excessive exposures in respect of sectoral

credit. 4.6.5 Comments on any exceptions on loan to real estate sector.

4.7 Acounting Policy & Format of the Financial Statement (Directive No.4) 4.7.1 Comment on the Consistency of the Accounting Policies and financial reporting

framework. 4.7.2 Recognition of interest income from loans and advances

283

4.7.3 Reconciliation of Interest Receivable and Interest Suspense 4.7.4 Recognition of other interest, fees and commission and expenses. 4.7.5 Publication of annual accounts and periodical highlights 4.7.6 Non-compliance/deviations in accounting policies followed as compared to prescribed

accounting policies by NRB/Nepal Accounting Standard 4.8 Risk Minimization (Directive No 5)

4.8.1 Mechanisms to minimize liquidity risk 4.8.2 Use of GAP Analysis and other mechanisms to measure and manage interest rate risk 4.8.3 Mechanisms to minimize foreign exchange risk

4.9 Corporate Governance (Directive No.6) 4.9.1 Formulation and implementation of required plans, policies and guidelines 4.9.2 Code of conduct of Directors, Chief Executive and Employees 4.9.3 Cases of conflict of interest of Directors, Chief Executive and Employees 4.9.4 Mechanism to identify related parties promoters, directors or senior management. 4.9.5 Lending to directors, chief executive, employees (except as per employee rules) and

their related parties, if any 4.9.6 Level of Corporate governance and compliance of directives related to corporate

governance. 4.10 Implementation of Supervisory Findings (Directive No.7) Auditor's finding on the status of compliance of directions given by NRB based on its onsite

inspections and offsite supervision. 4.11 Investments (Directive No.8)

4.11.1 Investments in unlisted companies 4.11.2 Investment in companies with financial interest 4.11.3 Investment in shares of other bank/FIs 4.11.4 Investments arising out of Underwriting Commitments 4.11.5 Investment in shares and debentures exceeding the limits 4.11.6 Review of the investment portfolio 4.11.7 Adequacy of provisioning requirements 4.11.8 Adequacy of investmet adjustment fund requirements

4.12 Reporting Requirements (directive No.9) Comment upon the reliability of mechanism used for NRB reporting and the accuracy of such

returns 4.13 Sale or Transfer of Promoters Share (Directive No. 10)

4.13.1 Sale or transfer against the statutory requirements 4.13.2 Sale or pledge of promoter shares, during the lock-in period 4.13.3 Where the promoter of the Bank is an entity, unauthorized transfer of ownership of

such entity. 4.13.4 Where the promoter of the Bank is an entity, the availability of audited financial

statement of such entity for verification. 4.14 Consortium Financing (Directive No.11)

4.14.1 Formation and dissolution of consortium 4.14.2 Fulfillment of the specified duties of lead bank/member bank, where applicable. 4.14.3 Frequency of consortium meetings where it is lead bank/FI 4.14.4 Adherence to the spirits of consortium

4.15 Credit Information and Blacklisting (Directive No.12) 4.15.1 Periodic Submission of information to CIC 4.15.2 Mechanism to obtain required information from borrowers 4.15.3 Credit Information at the time of sanction/renewal/restructuring/rescheduling of

facilities 4.15.4 Recommending defaulted borrower to the CIC for blacklisting 4.15.5 Lending to individual/firm/company included in the blacklist

4.16 Cash Reserve/Statutory Liquidity Requirement (Directive No. 13) 4.16.1 Comment on any exceptions on the maintenance of CRR as stipulated by the directive 4.16.2 Comment on any exceptions on the maintenance of SLR as stipulated by the directive

4.17 New Branch/Office Operation (Directive No. 14) 4.17.1 Unauthorized branches/offices/extension counters/remittance counters 4.17.2 Unauthorized transactions

284

4.18 Interest Rates (Directive No. 15) 4.18.1 Interest rate determination procedures 4.18.2 Mechanism to determine cost of fund, yield on earning assets and interest spread 4.18.3 Publication of interest rates

4.19 Mobilization of Financial Resources (Directive No. 16) 4.19.1 Concentration of deposits 4.19.2 Resource mobilization beyond the limit 4.19.3 Issuance of debenture and other debt instruments

4.20 Deprived Sector Lending (Directive No.17) 4.20.1 Comment on the exceptions observed in the deprived sector lending 4.20.2 Whether the loans classified as deprived sector lending meet the stipulated pre-requisite

conditions 4.20.3 Monitoring mechanism for utilization of deprived sector lending on a half yearly basis

4.21 Merger, Acquisition and Upgradation (Directive No.18) 4.21.1 Fulfillment of the specified requirements for upgradation by the financial institution,

where applicable. 4.21.2 Whether the minimum capital, capital structure meet the stipulated pre-requisite

conditions for merger and/or acquisition, where applicable. 4.21.3 Trading status of stocks in the stock exchange. 4.21.4 Compliance of regulatory provisions on the Merger, Acquisition and Upgradation

including Fit & Proper Test mentioned in BAFIA, 2063 NRB Act, 2058 and Unified Directives.

4.21.5 Overall opinion on Merger, Acquisition and Upgradation. 4.22 AML/CFT (Directive No.19)

4.22.1 AML/CFT policies, procedures and practices formulated and followed. 4.22.2 Adequacy of mechanism, procedures and documents for customer due diligence. 4.22.3 Adequacy of risk based customer classification and monitoring. 4.22.4 Mechanism, procedures and documents for customer due diligence. 4.22.5 Protection of information and documents, including electronic data, of the customer till

the period stipulated in the Act and regulations. 4.22.6 Adequacy of filing and reporting of threshold transactions to Financial Information

Unit (FIU). 4.22.7 Adequacy of filing and reporting of the suspected cases to the internal management and

concerned supervisory authorities. Cases of reporting of money laundering and suspected financing to terrorism to FIU.

4.23 Subsidiary Company (Directive No.20) 4.23.1 Compliance of directives of Investment in shares and other securities of subsidiary(ies). 4.23.2 Adequacy of consolidation of transactions with the subsidiary(ies). 4.23.3 Harmonized implementation of policies, procedures and systems of holding company

in the subsidiary(ies). 4.23.4 Transactions not based on competitive market price or unauthorized transactions or

transactions not based on Arm's Length relation. 4.23.5 Overall level of disclosure of Related Party Transactions in the periodic financial

returns. 4.24 E-banking Directives (Directive No.21)

4.24.1 E-banking policies and procedures formulated and followed. 4.24.2 Adequacy of security maintained in the e-banking trasactions. 4.24.3 Adequacy of conditions on bilateral agreement with agents and third party.

4.25 Miscellaneous Directives (Directive No.22) 4.25.1 Whether insurance agency service offered to its clients. 4.25.2 Authenticity of computer software used. 4.25.3 Preparation of documents in the devnagari script of Nepali language as stipulated in the

directives. 4.25.4 Adequacy of security maintained in SWIFT transaction. 4.25.5 Compliance of taxation, including TDS, and mandatory provisions made by fiscal

policy of Government of Nepal. 4.25.6 Safe Deposit Vault, Locker Service availed. 4.25.7 Compliance of regulations and laws with respect to Auction.

285

4.25.8 Technical Service Agreement, TSA reached, where applicable. 4.25.9 Adequacy of policies, procedures and mechanism of transactions on derivative

products, where applicable. 4.25.10 Use of Refinancing Facilities availed by the NRB made as per the agreement.

4.26 Transparency and level of economy in the capital and operating expenditures.Whether Financial Administration Bye-laws is adhered to while incurring such expenditures.

4.27 Compliance with internal rules, regulations and guidelines Comment on the overall state of compliance with the internal rules, regulations and guidelines. 4.28 Overall compliance of laws, regulations, circulars, directives and guidelines. Comment on the overall state of compliance with the laws, regulations, circulars, directives &

guidelines. 5. OTHERS

5.1 Whether guarantees, all other contingent liabilities and off balance sheet exposures are properly recorded and disclosed

5.2 Whether banks have entered into any contracts with related parties including the promoters, directors, shareholders holding more than 1% and their undivided family

5.3 Compliance of pre-requisite conditions for Purchase of fixed assets 5.4 Any comments or issues, which the auditor feels appropriate to be communicated to the

supervisor and is not covered by the above. 6. CONCLUSION

6.1 Type of Audit opinion expressed in the final audit Report 6.1.1 Unqualified 6.1.2 Qualified 6.1.3 Adverse 6.1.4 Disclaimer

6.2 Main reason for the qualified, adverse or disclaimer opinion on the financial statement produced, where applicable.

6.3 Areas of operation where it is exposed to excessive risk 6.4 The risk areas where bank/FI has not been able to properly address these risks 6.4 Comment on the Major Problems faced by the Bank/FI 6.5 Overall opinion of the auditor on the operation and financial standing of the Bank/FI

286

g]kfn /fi6« a}+s a}+s tyf ljQLo ;+:yfsf] zL3| ;'wf/fTds sf/jfxL ;DaGwL ljlgodfjnL, @)^$

-klxnf] ;+zf]wg, @)^* ;lxt_

g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !!) sf] pkbkmf -@_ sf] v08 -0f_ n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6« a}+ssf] ;+rfns ;ldltn] b]xfosf ljlgodx? agfPsf] 5 . != ;+lIfKt gfd / k|f/DeM

-!_ oL ljlgodx?sf] gfd Æg]kfn /fi6« a}+s a}+s tyf ljQLo ;+:yfsf] zL3| ;'wf/fTds sf/jfxL ;DaGwL ljlgodfjnL, @)^$Æ /x]sf] 5 .

-@_ of] ljlgodfjnL @)^% sflt{s ! ut]b]lv nfu" x'g]5 . @= kl/efiffM ljifo jf k|;Ën] csf]{ cy{ gnfu]df o; ljlgodfjnLdf,—

-s_ æP]gÆ eGgfn] g]kfn /fi6« a}+s P]g, @)%* ;Demg' k5{ . -v_ æ/fi6« a}+sÆ eGgfn] P]gsf] bkmf # adf]lhd :yfkgf ePsf] g]kfn /fi6« a}+s ;Demg' k5{ . -u_ æ;ldltÆ eGgfn] P]gsf] bkmf !$ adf]lhd u7g ePsf] a}+ssf] ;~rfns ;ldlt ;Demg' k5{ . -3_ æueg{/Æ eGgfn] P]gsf] bkmf !% adf]lhd lgo'Qm a}+ssf] ueg{/ ;Demg' k5{ / ;f] zAbn] P]gsf] bkmf

@& adf]lhd sfod d'sfod d's// ePsf] ueg{/ ;d]tnfO{ hgfpF5 . -ª_ æ8]k'6L ueg{/Æ eGgfn] P]gsf] bkmf !^ adf]lhd lgo'Qm a}+ssf] 8]k'6L ueg{/ ;Demg' k5{ . -r_ ægLlt lgb]{zg sfof{Gjog ;ldltÆ eGgfn] g]kfn /fi6« a}+s, lg/LIf0f tyf ;'k/La]If0f ljlgodfjnL

@)%( sf] lgod #$ jdf]lhd ;DJflGwt 8]k'6L ueg{/sf] ;++of]hsTjdf ul7t ;ldltnfO{ ;Demg' k5{ . -5_ æ;'kl/a]If0f ljefuÆ eGgfn] /fi6« a}+ssf] a}+s ;'kl/a]If0f ljefu tyf ljQLo ;+:yf ;'kl/a]If0f ljefu

;Demg' k5{ . -h_ æa}+s÷ljQLo ;+:yfÆ eGgfn] /fi6« a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf ;Demg' k5{ . -em_ æsfo{sf/L k|d'vÆ eGgfn] a}+s tyf ljQLo ;+:yfsf] k|zf;sLo k|d'vsf] ?kdf sfdsfh ug{ lgo'Qm

JolQm ;Demg' k5{ . -`_ æk"FhLsf]ifÆ eGgfn] /fi6« a}+saf6 tf]lsPsf] k|fylds k"FhLsf]if jf s'n k"FhLsf]if nfO{ ;Demg' k5{ .

#= k"FhLsf]if ;DaGwL lgb]{zgx?sf] kfngf gePdf x'g] ;'wf/fTds sf/jfxLx?M Ohfhtkqk|fKt æsÆ,ævÆ / æuÆ ju{sf a}+s÷ljQLo ;+:yfx?n] /fi6« a}+sn] tf]s]sf] Go"gtd k"FhLsf]if sfod ug{ g;s]df b]xfo adf]lhdsf] ;'wf/fTds sf/jfxLx? tTsfn ug'{ kg]{5M– -s_ Ohfhtk|fKt ;+:yfsf] k"FhLsf]if, g]kfn /fi6« a}+såf/f tf]lsPsf] Go"gtd k"FhLsf]if cg'kfteGbf b'O{

k|ltzt;Ddsf] laGb'n] sd ePdf – -c_ ;'wf/ sfo{qmdx? ;DaGwdf a}+s÷ljQLo ;+:yfsf] pRr Joj:yfkg;Fu 5nkmn u/L 5nkmnsf

ljifo a:t'nfO{ clen]vsf] ?kdf /fVg] . -cf_ a}+s÷ljQLo ;+:yfsf] k"FhL a[l4 -l/–Soflk6nfO{h]zg_ ug{ k"FhL of]hgf dfu ug]{ . -O_ nfef+z tyf af]g; z]o/ 3f]if0ff ug{ /f]s nufpg] . -O{_ gofF zfvf vf]Ng /f]s nufpg] . -p_ lgIf]k kl/rfngsf] ;Ldf sfod ug]{ .

-v_ Ohfht k|fKt ;+:yfsf] k"FhLsf]if, g]kfn /fi6« a}+såf/f tf]lsPsf] Go"gtd k"FhLsf]if cg'kft eGbf b'O{b]lv rf/ k|ltzt;Ddsf] laGb'n] sd ePdf -c_ v08 -s_ adf]lhdsf sf/jfxLx? ug]{ . -cf_ shf{ sf/f]jf/sf] ;Ldf sfod ug]{ . -O_ vl/b jf lnh k|s[of dfkm{t yk :yL/ ;DklQ k|fKt ug'{ k"j{ /fi6« a}+ssf] :jLs[lt lng' kg]{ . -O{_ lgIf]k kl/rfng / shf{ tyf ;'ljwf k|jfx;Fu ;DalGwt gofF Jofa;flos s[ofsnfk -

ljhg]; nfO{g_ ;+rfng ug'{k"j{ /fi6« a}+ssf] :jLs[lt lng' kg]{ . -u_ Ohfht k|fKt ;+:yfsf] k"FhLsf]if, g]kfn /fi6« a}+såf/f tf]lsPsf] Go"gtd k"FhLsf]if cg'kfteGbf rf/b]lv

5 k|ltzt;Ddsf] laGb'n] sd ePdf -c_ v08 -v_ adf]lhdsf sf/jfxLx? ug]{ . -cf_ yk lgIf]k vftf vf]Ng k|ltaGw nufpg] .

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-O_ shf{ k|jfxdf k|ltaGw nufpg] . -O{_ vl/b jf lnh k|s[of dfkm{t yk :yL/ ;DklQ k|fKt ug{ k|ltaGw nufpg] . -p_ /fi6« a}+ssf] k"j{ :jLs[lt lagf a}+s÷ljQLo ;+:yfsf ;+rfns tyf sd{rf/Lx?nfO{ k|f]T;fxg

eQf, ;+:yf 5f]8\bf lbg] cGo ;'ljwf a[l4, Joj:yfkg z'Ns jf Joj:yfkgsf] thljhn] lbg ;Sg] cGo Ifltk"lt{ cflb k|bfg ug{ /f]s nufpg] .

-3_ Ohfht k|fKt ;+:yfsf] k"FhLsf]if, g]kfn /fi6« a}+såf/f tf]lsPsf] Go"gtd k"FhLsf]if cg'kfteGbf 5b]lv cf7 k|ltzt;Ddsf] laGb'n] sd ePdf -c_ v08 -u_ adf]lhdsf sf/jfxLx? ug]{ . -cf_ tna eQf tyf cGo cfly{s ;'ljwf a[l4, gofF sd{rf/L egf{ tyf a9'jf ug{df /f]s nufpg] . -O_ k"FhL kof{Kttf ;DaGwL sf/jfxL k|f/De ePsf] ldltn] 5 dlxgfleqdf tf]s]sf dfkb08

cg';f/sf] k"FhLsf]if sfod gePdf a}+s÷ljQLo ;+:yfsf ;+rfnsx? tyf sfo{sf/L k|d'vnfO{ P]gsf] bkmf !)) sf] pkbkmf -@_ adf]lhdsf sf/jfxLx? ug]{ .

-ª_ Ohfht k|fKt ;+:yfsf] k"FhLsf]if, g]kfn /fi6« a}+såf/f tf]lsPsf] Go"gtd k"FhLsf]if cg'kfteGbf cf7 k|ltzt jf a9L laGb'n] sd ePdf – -c_ v08 -3_ adf]lhdsf sf/jfxLx? ug]{ . -cf_ a}+s÷ljQLo ;+:yfnfO{ ;d:ofu|:t 3f]if0ff u/L P]gsf] bkmf *^ cg'?ksf] sf/jfxL k|f/De ug]{ . -O_ ;d:ofu|:t 3f]if0ff u/]sf] 5 dlxgf;Dddf klg k"FhLsf]if kof{Kt gePdf a}+s÷ljQLo ;+:yfsf]

Ohfhtkq /2 ug]{ jf vf/]hLsf] k|lqmof z'? ug]{ . -O{_ P]g /÷jf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# cg'?ksf cGo cfjZos sf/jfxLx? ug]{ .

$= sf/jfxLdf 5'6 x'g] cj:yfM ljlgod # cg';f/sf] ;'wf/fTds sf/jfxLx? æsÆ,ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?df ;dfg ?kdf nfu" x'g]5 .

t/ ljlgod # sf] v08 -3_ sf] pkv08 -cf_ afx]ssf ;'wf/fTds sf/jfxLx?df b]xfosf cj:yfx?df 5'6 k|bfg ug{ ;lsg]5M– -s_ nlIft ?kdf zfvf sfof{nox? :yfkgf ug'{kg]{ u|fdL0f O{nfsfx?df / k|lt:kwf{Tds ?kdf a}+s tyf

ljQLo ;+:yf gePsf :yfgdf zfvf la:tf/ ug{ . -v_ g]kfn ;/sf/n] cGt/f{li6«o bft[ lgsfox?sf] ;xof]u lnO{ /fi6« a}+s dfkm{t k'g/;+/rgfsf] k|s[of nfu"

u/]sf a}+s tyf ljQLo ;+:yfx?sf] xsdf . -u_ a}+s÷ljQLo ;+:yfsf] Joj:yfkg / ;+rfngnfO{ /fi6« a}++sn] k|ToIf lgoGq0fdf lnO{ ;'wf/fTds

sf/jfxL ;+rfng u/L /x]sf] cj:yfdf . -3_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf ^( Pjd\ a}+s tyf ljQLo ;+:yf Ps cfk;df

ufEg] jf ufleg] ;DaGwL ljlgodfjnL, @)^* df ePsf k|fjwfgx¿ k"/f u/L Ps cfk;df ufEg] ufleg] ;}4flGts ;xdltsf nflu o; a}+sdf lgj]bg k|fKt x'g cfPsf a}+s tyf ljQLo ;+:yfx¿sf xsdf . t/ Ps cfk;df ufEg÷ufleg lgj]bg lbg] a}+s tyf ljQLo ;+:yfx?sf] ljBdfg k"+hLsf]if hf]8\bf Go"gtd k"+hLsf]if gk'Ug] ;+:yfsf] xsdf of] 5'6 k|bfg x'g] 5}g . To;}u/L tf]lsPsf] cjlwleq ufEg]÷ufleg] sfo{ ;DkGg gu/]df ;f] cjlw kZrft\ of] 5'6 :jtM vf/]h ePsf] dflgg] 5 .♣

%= ;'g'jfO{sf] cj;/M ljlgod # cGtu{t sf] sf/jfxL ubf{ ;DaGwLt a}+s tyf ljQLo ;+:yfx?nfO{ ;'g'jfO{sf] cj;/ lbO{g] 5 .

^= sf/jfxL ug]{ clVtof/LM -!_ ljlgod # sf] v08 -s_ b]lv -3_ ;Ddsf zL3| ;'wf/fTds sf/jfxLx? ;DkGg ug]{ clVtof/L ueg{/nfO{ x'g]5 . ueg{/n] o; clVtof/L adf]lhd zL3| ;'wf/fTds sf/jfxLx? ;DkGg ubf{ gLlt lgb]{zg sfof{Gjog ;ldltsf] l;kmfl/;df sf/jfxLsf] cfjZos lg0f{o ug]{5g\ .

&= k|Tofof]lht clVtof/Lsf] k|of]uM o; ljlgodfjnL adf]lhd k|Tofof]lht clVtof/Lsf] k|of]u u/L sfo{ ubf{ ;DalGwt kbflwsf/Ln] k|rlnt P]g, gLlt, lgod tyf /fi6« a}+sn] hf/L u/]sf lgb]{zgx?sf] cwLgdf /xL ug'{ kg]{5 .

*= sfd sf/jfxLsf] ljj/0f k]z ug'{kg]{M ljlgod % adf]lhdsf sfd sf/jfxLsf] ljj/0f q}dfl;s ?kdf ;ldltsf] hfgsf/Lsf] nflu k]z ug'{ kg]{5 .

(= ljlgodfjnLsf] JofVof tyf ;+zf]wgM

♣ ;+rfns ;ldltsf]] $%÷@)^* cf}+ -ldlt @)^*÷ !@÷ !$_ tyf !÷@)^( cf}+ -ldlt @)^(.!.%_ sf] a}+7saf6 yk ul/Psf] .

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-!_ o; ljlgodfjnLsf] sfof{Gjogsf] qmddf s'g} låljwf pTkGg ePdf ;f]sf] JofVof ;ldltn] ug]{5 / ;ldltn] u/]sf] JofVof clGtd x'g]5 .

-@_ o; ljlgodfjnLdf s'g} ;+zf]wg ug'{ k/]df ;ldltn] ;+zf]wg ug]{5 . !)= afwf c8\rg k'ms'jfM o; ljlgodfjnLsf] sfof{Gjogsf] qmddf s'g} afwf c8\rg cfPdf ;f] afwf c8\rg

k'msfpg] clwsf/ ueg{/nfO{ x'g]5 . !!= aflemPdf lgis[o x'g]M o; ljlgodfjnLsf Joj:yfx? g]kfn /fi6« a}+s P]g, @)%*, a}+s tyf ljQLo ;+:yf

;DaGwL P]g, @)^# / ;f] cGtu{t ag]sf lgodx?;Fu aflemPdf aflemPsf] xb;Dd :jtM lgis[o x'g]5 . !@= arfpM o; ljlgodfjnL nfu" x'g'k"j{ a}+s tyf ljQLo ;+:yfsf] ;'wf/fTds sf/jfxLsf] ;Gbe{df eP u/]sf

sfd sf/jfxL o;} ljlgodfjnL adf]lhd eP u/]sf] dflgg] 5 .

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

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