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 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
l;=g+= lgb]{zg g+= ljBdfg Joj:yf ;+zf]lwt Joj:yf
1. O=k|f=lg=g+= !÷)&*, #=# 3.3 RISK MEASUREMENT AND RISK WEIGHTS: 3.3 RISK MEASUREMENT AND RISK WEIGHTS:
Capital Adequacy Product criteria: - The exposure takes the form of any of Product criteria: - The exposure takes the form of
Framework 2007/2015 the following: any of the following:
sf]
• Revolving credits and lines of credit, (including • Revolving credits and lines of credit,
3.3(e)(1) sf] Product overdraft, hypothecation etc.) (including cash credit, etc.)
criteria df ;+zf]wg . • Term loans and leases (e.g. hire purchase, auto loans • Term loans and leases (e.g. hire purchase,
and leases, student and educational loans) auto loans and leases, working capital term
loans, educational loans)
• Small business facilities and commitments,
• Small business facilities and commitments,
• Deprived sector loans up to a threshold of Rs.10
million (Ten Million only) • Deprived sector loans up to a threshold of
Rs.10 million (Ten Million only)
2. O=k|f=lg=g+= @÷)&& a'Fbf ;fFjf / Jofh lgoldt ?kdf e'QmfgL ePtf klg nuftf/ -O{_ ;fFjf / Aofh lgoldt ?kdf e'QmfgL ePtfklg
g+= !-s_ sf] pka'Fbf @ tLgjif{b]lv v'b gf]S;fgLdf /x]sf] jf g]6jy{ C0ffTds ePsf g]6jy{ C0ffTds ePsf jf nuftf/ tLgjif{b]lv v'b
sf] -O{_ df ;+zf]wg . kmd{, sDkgL jf ;+:yfnfO{ k|jflxt shf{ . gf]S;fgLdf /x]sf] kmd{, sDkgL jf ;+:yfnfO{ k|jflxt
t/, shf{ .
t/,
-s_ lgdf{0ffwLg cj:yfdf /x]sf kl/of]hgfnfO{ k|bfg ul/Psf -s_ lgdf{0ffwLg cj:yfdf /x]sf kl/of]hgfnfO{ k|bfg
shf{sf] xsdf kl/of]hgfn] Jofj;flos pTkfbg z'? u/] ul/Psf shf{sf] xsdf kl/of]hgfn] Jofj;flos
kZrft # k"0f{ cfl{y{s jif{sf] ljQLo ljj/0fsf] cfwf/df dfq pTkfbg z'? u/] kZrft # k"0f{ cfl{y{s jif{sf] ljQLo
of] Joj:yf nfu" x'g]5 . ljj/0fsf] cfwf/df dfq of] Joj:yf nfu" x'g]5 .
3. O=k|f=lg=g+= @÷)&* -C_ shf{ :jk'FhL cg'kft(Debt to Equity Ratio) *)M@) eGbf C_ shf{ :jk'FhL cg'kft (Debt to Equity Ratio)
a'Fbf g+= ! -s_ sf] a9L x'g] u/L k|jfx ePsf shf{ . *)M@) eGbf a9L x'g] u/L k|jfx ePsf shf{ .
pka'Fbf @ sf] -C_ df o; k|of]hgsf nflu ;DklQsf] k'gd{"Nof+sg ubf{ s'g}
;+zf]wg . klg kmd{, sDkgL, jf ;+:yfn]] ;DklQ k'gd{"Nof+sg
;DaGwL n]vfdfg dfkb08sf] k"0f{ kfngfsf cfwf/df
l;lh{t ;DklQ dfq :jk'FhLdf u0fgf ug{ kfpg] 5 .
4. O=k|f=lgb]{zg g+= @= c;n shf{ ;DaGwL yk Joj:yf @= c;n shf{ ;DaGwL yk Joj:yf
@÷)&* sf] a'Fbf @ df a9Ldf Ps jif{;Dd e'StfgL cjlw ePsf] rfn' k'FhL shf{nfO{ Ohfhtkqk|fKt ;+:yfn] C0fLsf] shf{ ltg{ ;Sg]
;+zf]wg . gjLs/0f ubf{ c;n shf{df ;dfj]z ug{ ;lsg] 5 . Ifdtf, efjL gub k|jfx, cfDbfgLsf] ;|f]t h:tf shf{
g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
Ohfhtkqk|fKt ;+:yfn] C0fLsf] shf{ ltg{ ;Sg] Ifdtf, efjL k|jfxsf Go"gtd cfwf/x?sf] ljZn]if0f kZrft shf{
gub k|jfx, cfDbfgLsf] ;|f]t h:tf shf{ k|jfxsf Go"gtd ;b'kof]usf] ;'lglZrttf x'g] u/L dfq shf{
cfwf/x?sf] ljZn]if0f kZrft shf{ ;b'kof]usf] ;'lglZrttf k|jfx÷gjLs/0f ug'{kg]{5 .
x'g] u/L dfq shf{ gjLs/0f ug'{kg]{5 .
5. O=k|f=lgb]{zg g+= efvf gf3]sf] jf ggf3]sf] s'g} klgshf{df b]xfosf] s'g} efvf gf3]sf] jf ggf3]sf] s'g} klg shf{÷;fk6nfO{
@÷)&* sf] a'Fbf g+= # s}lkmot b]lvPdf To:tf] shf{ tyf ;fk6nfO{ v/fa shf{df b]xfosf] s'g} klg cj:yfdf v/fa shf{df juL{s/0f
sf] klxnf] jfSodf juL{s/0f ug'{ kg]{5 M– ug'{ kg]{5 / ;f] sf] nflu a}+s tyf ljQLo ;+:yfn]
;+zf]wg . pko'Qm k|0ffnL Pjd\ k"jf{wf/sf] ljsf; ug'{kg]{5 M
6. O=k|f= lgb]{zg g++= %= ;'grfFbL shf{ ;DaGwL yk Joj:yf %= ;'grfFbL lwtf] shf{ ;DaGwL yk Joj:yf
@÷)&* sf] a'Fbf -%_
sf] zLif{sdf ;+zf]wg .
7. O=k|f= lgb]{zg g++= -u_ a}+s tyf ljQLo ;+:yfx?n] s'g} JolQmnfO{ ;'grfFbL -u_ s'g} JolQmnfO{ ;'grfFbL lwtf] shf{ k|jfx ubf{
@÷)&* sf] a'Fbf -%_ shf{ k|jfx ubf{ To:tf] C0fLn] lwtf] :j?klbPsf] ;'g jf rfFbL To:tf] C0fLn] lwtf]:j?k lbPsf] ;'g jf rfFbL hfFr
sf] pka'Fbf -u_ df hfFr u/L shf{ ;'/lIft /x]sf] olsg u/]/ dfqshf{ k|jfx ug{' u/L shf{ ;'/lIft /x]sf] olsg u/]/ dfq shf{ k|jfx
;+zf]wg . kg]{5 . o;/L shf{ k|jfx ubf{ C0fLn] lwtf] :j?k lbPsf] ;'g ug{' kg]{5 . o;/L shf{ k|jfx ubf{ C0fLn] lwtf]
jf rfFbL Pp6} y}nLdf /flvPsf] x'g'kg]{5 . sy+sbflrt\ s'g} :j?klbPsf] ;'g jf rfFbL Pp6} y}nLdf /flvPsf]
C0fLn] lbPsf] PseGbf a9L y}nLx? jf Ps eGbf a9L y}nLx? x'g'kg]{5 . sy+sbflrt\ s'g} C0fLn] lbPsf] PseGbf
/flvPsf] Pp6f y}nL dfq lwtf] /fvL jf ;'g rfFbLsf] k/LIf0f a9L y}nLx? jf PseGbf a9L y}nLx? /flvPsf] Pp6f
hfFr gu/L ;'g rfFbL shf{ k|jfx ePdf To:tf] shf{df y}nLdfq lwtf] /fvL jf ;'grfFbLsf] k/LIf0f hfFr gu/L
ztk|ltzt shf{ gf]S;fgL Joj:yf ug{' kg]{5 . ;'grfFbL lwtf] shf{ k|jfx ePdf To:tf] shf{df
ztk|ltzt shf{ gf]S;fgL Joj:yf ug{' kg]{5 .
8. O=k|f= lgb]{zg g++= &= u|]; cjlw ;DaGwL Joj:yf &= u|]; cjlw ;DaGwL Joj:yf
@÷)&* sf] a'Fbf -&_ -s_ ;fdfGotof Ps jif{eGbf j9L u|]; cjlw /fvL cfjlws -s_ ;fdfGotof Ps jif{eGbf j9L u|]; cjlw /fvL
sf] pka'Fbf -s_ df shf{ k|bfg ug{ kfOg] 5}g . t/ Joj;fo tyf kl/of]hgfsf] cfjlws shf{ k|bfg ug{ kfOg] 5}g . t/ Joj;fo
;+zf]wg . k|s[lt cg';f/ ;f] eGbf a9L u|]; cjlw k|bfg ug'{kg]{ ePdf s] tyf kl/of]hgfsf] k|s[lt cg';f/ ;f] eGbf a9L u|];
slt sf/0fn] / s'g s'g cfwf/df a9L u|]; cjlw sfod cjlw k|bfg ug'{kg]{ ePdf s] slt sf/0fn] / s'g s'g
ug'{k/]sf] xf] ;f]sf] Joxf]/f v'nfO{ :jLs[t ug]{ clVtof/ k|fKt cfwf/df a9L u|]; cjlw sfod ug'{k/]sf] xf] ;f]sf]
clwsf/Ln] C0fLn] k]z u/]sf]] Project Report / ;f]sf] Joxf]/f v'nfO{ :jLs[t ug]{ clVtof/ k|fKt clwsf/Ln]
cf}lRfTosf] cfwf/df lg0f{o ug{ ;Sg]5 / ;f] sf] cg'df]bg C0fLn] k]z u/]sf]] Project Report / ;f]sf]
shf{ :jLs[t ug{ clVtof/ k|fKt clwsf/L eGbf Ps tx cf}lRfTosf] cfwf/df lg0f{o ug{ ;Sg]5 / ;f] sf]
g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
dflyNnf] clwsf/Laf6 u/fpg' kg]{5 . o; k|of]hgsf] nflu cg'df]bg shf{ :jLs[t ug{ clVtof/ k|fKt clwsf/L
;aeGbf dflyNnf] :t/ ;~rfns ;ldlt x'g]5 . Ps k6s to eGbf Ps tx dflyNnf] clwsf/Laf6 u/fpg' kg]{5 .
ul/Psf] u|]; cjlw yk u/]df To:tf] shf{nfO{ o; k|of]hgsf] nflu ;aeGbf dflyNnf] :t/ ;~rfns
k'g/;+/rgf÷k'g/tflnsLs/0f u/]sf] dflgg] / ;f]lx adf]lhd ;ldlt x'g]5 .
shf{ gf]S;fgL Joj:yf sfod ug'{kg]{5 . -v_ Ps k6s to ul/Psf] u|]; cjlw yk u/]df
k|i6Ls/0fM u|]; cjlw eGgfn] shf{ k|jfx z'? ePsf] ldltb]lv To:tf] shf{nfO{ k'g/;+/rgf÷k'g/tflnsLs/0f u/]sf]
shf{sf] ls:tf e'QmfgL ug{ z'? x'g] ldlt a'em\g' kg]{5 . dflgg] / ;f]lx adf]lhd shf{ gf]S;fgL Joj:yf sfod
ug'{kg]{5 . t/, ljB't kl/of]hgfx?sf] kl/jlt{t
Required Commercial Operation Date
adf]lhd u|]; cjlw yk ePdf
k'g/;+/rgf÷k'g/tflnsLs/0f u/]sf] dflgg] 5}g .
k|i6Ls/0fM u|]; cjlw eGgfn] shf{ k|jfx z'? ePsf]
ldltb]lv shf{sf] ls:tf e'QmfgL ug{ z'? x'g] ldlt
a'em\g' kg]{5 .
9. O=k|f=lgb]{zg g+= -!_ C0fLn] k]z u/]sf] lnlvt sfo{ of]hgfdf plNnlvt !=æk'g/tflnsLs/0fÆ eGgfn] u|fxsn] lnPsf]
@÷)&* sf] a'Fbf g+= * b]xfosf cfwf/df Ohfhtkqk|fKt ;+:yf ljZj:t ePdf shf{÷;'ljwfsf] e'QmfgL ug]{ cjlw÷;do a9fpg]
sf] pka'Fbf -!_ tyf shf{nfO{ k'g/tflnsLs/0f jf k'g/;+/rgf ug{ ;Sg]5 M– k|lqmofnfO{ a'lemg]5 .
k|li6s/0fnfO{ ;+zf]wg -s_ shf{ ;DaGwL sfuhft tyf ;'/If0f kof{Kt ePsf] @= æk'g/;+/rgfÆ eGgfn] shf{÷;'ljwfsf] k|s[lt jf
u/L pka'Fbf -!_, k|df0f, zt{df kl/jt{g ug]{ jf aGb]hx? yk36 ug]{
-@_ / -#_ sfod ug]{ / k|lqmofnfO{ a'lemg]5 .
qmd;+Vof ldnfg . -v_ shf{ c;'n x'g] ;Defjgfaf/] Ohfhtkqk|fKt ;+:yf
ljZj:t ePsf] cfwf/, / #= C0fLsf] C0f ltg]{ Ifdtfdf x|f; cfPsf] s'g}
-u_shf{nfO{ k'g/tflnsLs/0f jf k'g/;+/rgf ug{ lnlvt cj:yf b]lvPdf a}+s tyf ljQLo ;+:yfdf C0fLn]
sfo{of]hgf k]z x'g'sf cltl/Qm To:tf] shf{ k]z u/]sf] lnlvt sfo{ of]hgfdf plNnlvt
k'g/tflnsLs/0f jf k'g/;+/rgf ubf{sf] lbg;Dd c;'n b]xfosf cfwf/df Ohfhtkqk|fKt ;+:yf ljZj:t
x'g afFsL Aofhsf] sDtLdf kRrL; k|ltzt Aofh /sd ePdf shf{nfO{ k'g/tflnsLs/0f /÷jf k'g/;+/rgf
c;'n pk/ ePsf] . ug{ ;Sg]5 M–
k|i6Ls/0fM -s_ shf{ ;DaGwL sfuhft tyf ;'/If0f
kof{Kt ePsf] k|df0f,
o; k|of]hgsf] nflu æk'g/tflnsLs/0fÆ eGgfn] u|fxsn]
lnPsf] shf{÷;'ljwfsf] e'QmfgL ug]{ cjlw÷;do a9fpg] -v_ shf{ c;'n x'g] ;Defjgfaf/]
Ohfhtkqk|fKt ;+:yf ljZj:t ePsf] cfwf/, tyf
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
k|lqmofnfO{ ;Demg' k5{ . k'g/tflnsLs/0f /÷jf k'g/;+/rgfdfkm{t
æk'g/;+/rgfÆ eGgfn] shf{÷;'ljwfsf] k|s[lt jf zt{df Joj;fosf] lg/Gt/tfsf ;DaGwdf ;+:yf cfZj:t
kl/jt{g ug]{, aGb]hx? yk36 ug]{ jf ;do ;Ldfdf x]/km]/ ePdf,
ug]{ k|lqmofnfO{ ;Demg' k5{ . -u_ shf{nfO{ k'g/tflnsLs/0f /÷jf
k'g/;+/rgf ug{ lnlvt sfo{of]hgf k]z x'g'sf
cltl/Qm To:tf] shf{ k'g/tflnsLs/0f /÷jf
k'g/;+/rgf ubf{sf] lbg;Dd c;'n x'g afFsL
Aofhsf] sDtLdf kRrL; k|ltzt Aofh /sd c;'n
pk/ ePsf] .
10. O=k|f=lgb]{zg g+= xfn gePsf] . $= C0fLsf] C0f ltg]{ Ifdtfdf x|f; cfPsf] a'lemg]
@÷)&* sf] a'Fbf g+= * cj:yfx?M b]xfosf s'g} Ps cj:yf ePdf C0fLsf]
sf] pka'Fbf -$_ yk u/L C0f ltg]{ Ifdtfdf x|f; cfPsf] dflgg] 5 M
qmd;+Vof ldnfg . 1. Cost Overrun, Time Overrun,
Cashfow Mismatch h:tf cNksflng
sf/0fn] cfDbfgLdf x|f; cfO{ shf{sf]
ls:tf jf Aofh lgwf{l/t efvfdf e'QmfgL
gePdf .
2. shf{sf] ls:tf jf Aofh lgwf{l/t
efvfdf e'QmfgL ePtfklg k|lts"n afXo
cj:yf jf cGo s'g} sf/0fn] C0fLsf]
eljiosf ls:tf jf Aofh lgwf{l/t efvfdf
e'QmfgL x'g g;Sg] cj:yf l;h{gf ePdf .
3. C0fL sDkgL g]kfn :6s PS;r]Gh
ln=af6 l8lnl:6-De list_ ePdf jf
l8lnl:6-De list_ x'g] k|lqmofdf /x]df .
4. shf{sf] ls:tf jf Aofh e'QmfgLsf] nflu
C0fLsf] jf:tljs ljQLo cj:yf jf
cg'dflgt ljQLo cj:yf kof{Kt gePdf .
11. O=k|f= lgb]{zg g++= -!_ o; lgb]{zg adf]lhd juL{s/0f ul/Psf shf{ tyf laN; -!_ o; lgb]{zg adf]lhd juL{s/0f ul/Psf shf{ tyf
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
@÷)&* sf] a'Fbf -(_ vl/bsf] nflu aSof}tf ;fFjf /sdsf] cfwf/df laN; vl/bsf] nflu aSof}tf ;fFjf /sdsf]
sf] pka'Fbf -!_ df b]xfoadf]lhd shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 M– cfwf/df b]xfoadf]lhd shf{ gf]S;fgL Joj:yf
;+zf]wg . shf{ juL{s/0f Go"gtd shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 M–
-s_ c;n ! k|ltzt shf{ juL{s/0f Go"gtd shf{ gf]S;fgL Joj:yf
-v_ ;'Id lgu/fgL % k|ltzt -s_ c;n !=# k|ltzt
-u_ sd;n @% k|ltzt -v_ ;'Id lgu/fgL % k|ltzt
-3_ z+sf:kb %) k|ltzt -u_ sd;n @% k|ltzt
-ª_ v/fa !)) k|ltzt -3_ z+sf:kb %) k|ltzt
-ª_ v/fa !)) k|ltzt
t/, sf]le8 !( dxfdf/Lsf] sf/0fn] a}+lsª
;DklQsf] u'0f:t/df k/]sf] k|efjnfO{ b[li6ut u/L
;du| ljQLo :yfloTj k|aw{g ug{ c;n au{df
juL{s/0f ePsf shf{sf] xsdf Ohfhtkqk|fKt a}+s
tyf ljQLo ;+:yfn] cf=j= @)&&÷&* sf] jflif{s
ljQLo ljj/0f tof/ ubf{b]lv ;fwf/0f shf{
gf]S;fgL Joj:yf ! k|ltztsf] cltl/Qm )=#
k|ltzt yk u/L s'n !=# k|ltzt shf{ gf]S;fgL
Joj:yf sfod ug'{ kg]{5 .
12. O=k|f= lgb]{zg g++= -@_ Ps jif{ eGbf a9L u|]; cjlw ePsf phf{ nufotsf -@_ Ps jif{ eGbf a9L u|]; cjlw ePsf phf{
@÷)&* sf] a'Fbf -(_ k"jf{wf/ lgdf{0f;Fu ;DalGwt kl/of]hgfx?df k|jflxt nufotsf k"jf{wf/ lgdf{0f;Fu ;DalGwt
sf] pka'Fbf -@_ df c;n shf{x?sf] u|]; cjlw;Dd k|To]s jif{ ;dfg'kflts kl/of]hgfx?df k|jflxt c;n shf{x?sf] u|];
;+zf]wg . ?kdf shf{ gf]S;fgL Joj:yf u/L clGtd jif{ ! k|ltzt cjlw;Dd k|To]s jif{ ;dfg'kflts ?kdf shf{
;fdfGo shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg] 5 . gf]S;fgL Joj:yf u/L clGtd jif{ !=# k|ltzt
pbfx/0fsf] nflu, s'g} shf{sf] u|]; cjlw $ jif{ /x]5 eg] ;fdfGo shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg]
To:tf] shf{sf] nflu klxnf] jif{ )=@% k|ltzt, bf];|f] jif{ 5.
)=%) k|ltzt, t]>f] jif{ )=&% k|ltzt / rf}yf] jif{b]lv ! pbfx/0fsf] nflu, s'g} shf{sf] u|]; cjlw $ jif{
k|ltzt ;fwf/0f shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg] /x]5 eg] To:tf] shf{sf] nflu klxnf] jif{ )=#@%
5. k|ltzt, bf];|f] jif{ )=^% k|ltzt , t]>f] jif{
)=(&% k|ltzt / rf}yf] jif{b]lv !=# k|ltzt
;fwf/0f shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg]
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
5.
13. O=k|f=lgb]{zg g+= -s_ k'g/;+/rgf jf k'g/tflnsLs/0f ug]{ ;dodf c;n ju{df -s_ k'g/;+/rgf /÷jf k'g/tflnsLs/0f ug]{ ;dodf
@÷)&* sf] a'Fbf g+= juL{s/0f e}/x]sf shf{nfO{ k'g/;+/rgf jf k'g/tflnsLs/0f ;lqmo ju{df juL{s/0f e}/x]sf shf{nfO{
(df pka'Fbf -$_ sf] ubf{ Go"gtd !@=% k|ltzt shf{ gf]S;fgL Joj:yf ug'{ b]xfoadf]lhdsf ;a} cj:yfsf] kfngf u/L
v08 -s_df ;+zf]wg kg]{5 . sd;n, z+sf:kb tyf v/fa ju{df juL{s/0f k'g/;+/rgf /÷jf k'g/tflnsLs/0f ul/Pdf
tyf qmd ;+Vof ldnfg . e};s]sf shf{x?nfO{ k'g/;+/rgf jf k'g/tflnsLs/0f ubf{ Go"gtd !@=% k|ltzt shf{ gf]S;fgL Joj:yf ug'{
k"j{jt\ sfod ul/Psf] shf{ gf]S;fgL Joj:yfdf nuftf/ kg]{5 M
b'O{ jif{;Dd lgoldt ePsf] cj:yfdf afx]s s'g} c= klxnf] k6s k'g/;+/rgf /÷jf
;dfof]hg ug{ kfOg] 5}g . k'g/tflnsLs/0f ul/Pdf .
ls:tfjGbL jf ;d dfl;s ls:tf (Equal Monthly cf=;dfg ls:tfdf e'QmfgL x'g]u/L k'g/;+/rgf
Installment, EMI) df k|bfg ul/Psf shf{sf] xsdf /÷jf k'g/tflnsLs/0f ul/Pdf .
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 O= a9Ldf Ps jif{;Dd u|]; cjlw /fvL shf{
yk shf{ gf]S;fgL Joj:yf sfod ug{' kg]{5}g . k'g/;+/rgf /÷jf k'g/tflnsLs/0f ul/Pdf .
-c_ shf{sf] ls:tf clu|d e'StfgL ePsf] - -v_ k'g/;+/rgf /÷jf k'g/tflnsLs/0f ug]{ ;dodf
Prepayment_ sf/0fn] ls:tfjGbLsf] /sd Pjd\ ls:tf ;lqmo ju{df juL{s/0f e}/x]sf shf{nfO{ dfly a'Fbf
;+Vof sd ePdf . g+= -s_ df pNn]lvt afx]ssf] cj:yfdf
k'g/;+/rgf /÷jf k'g/tflnsLs/0f ul/Pdf
-cf_ kl/jt{gzLn Aofhb/ ePsf shf{sf] Aofhb/ kl/jt{g Go"gtd @% k|ltzt shf{ gf]S;fgL Joj:yf ug'{
ePsf] sf/0faf6 shf{sf] ;dofjlw tyf ls:tf /sd kg]{5 . sd;n, z+sf:kb tyf v/fa ju{df
kl/jt{g ePdf . o; k|;Fudf Aofhb/ a9]/ shf{sf] juL{s/0f e};s]sf shf{x?nfO{ k'g/;+/rgf /÷jf
;dofjlw tyf ls:tf ;+Vof ylkg uPdf shf{ :jLs[t ug]{ k'g/tflnsLs/0f ubf{ k"j{jt\ sfod ul/Psf] shf{
;dodf lgwf{/0f ul/Psf ls:tf /sd 36fpg kfOg] 5}g . gf]S;fgL Joj:yf sfod /fVg' kg]{5 . k'g/;+/rgf
To:t}, Aofhb/ sd eO{ shf{sf] ;dofjlw tyf ls:tf /÷jf k'g/tflnsLs/0f ul/Psf shf{df sfod
;+Vof 36\g uPdf klg shf{ :jLs[t ug]{ a]nfdf lgwf{l/t shf{ gf]S;fgL Joj:yf nuftf/ b'O{jif{;Dd shf{
ls:tf /sd 36fpg kfOg] 5}g . lgoldt ePsf] cj:yfdf afx]s s'g} ;dfof]hg
ug{ kfOg] 5}g .
-u_ ls:tfjGbL jf ;d dfl;s ls:tf (Equal
Monthly Installment, EMI) df k|bfg ul/Psf
shf{sf] xsdf shf{sf] ;fFjf tyf Aofh lgoldt
/x]sf] cj:yfdf b]xfosf] To:tf] shf{sf] nflu
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
k'g/;+/rgf /÷jf k'g/tflnsLs/0f ;/x yk shf{
gf]S;fgL Joj:yf sfod ug{' kg]{5}g .
-c_ shf{sf] ls:tf clu|d e'StfgL ePsf] -
Prepayment_ sf/0fn] ls:tfjGbLsf] /sd Pjd\
ls:tf ;+Vof sd ePdf .
-cf_ kl/jt{gzLn Aofhb/ ePsf shf{sf] Aofhb/
kl/jt{g ePsf] sf/0faf6 shf{sf] ;dofjlw tyf
ls:tf /sd kl/jt{g ePdf . o; k|;Fudf Aofhb/
a9]/ shf{sf] ;dofjlw tyf ls:tf ;+Vof ylkg
uPdf shf{ :jLs[t ug]{ ;dodf lgwf{/0f ul/Psf
ls:tf /sd 36fpg kfOg] 5}g . To:t}, Aofhb/
sdeO{ 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 .
14. O=k|f=lgb]{zg g+= -v_ k'g/;+/rgf jf k'g/tflnsLs/0f ul/Psf shf{sf] -v_ k'g/;+/rgf /÷jf k'g/tflnsLs/0f ul/Psf
@÷)&* sf] a'Fbfg+= ( ;fFjf ls:tf tyf Aofhsf] e'QmfgL nuftf/ b'O{ jif{;Dd shf{sf] ;fFjf ls:tf tyf Aofhsf] e'QmfgL -u|];
df pka'Fbf -$_ sf] v08 lgoldt ePsf] cj:yfdf To:tf shf{nfO{ c;n shf{df cjlw ePsf] cj:yfdf u|]; cjlw ;lsP kZrft_
-v_ df ;+zf]wg . kl/0ft ug{ ;lsg] 5 . nuftf/ b'O{ jif{;Dd lgoldt ePsf] cj:yfdf To:tf
shf{nfO{ c;n shf{df kl/0ft ug{ ;lsg] 5 .
15. O=k|f= lgb]{zg g++= -u_ a}+s tyf ljQLo ;+:yfaf6 shf{ k|jfx ePsf -u_ a}+s tyf ljQLo ;+:yfaf6 shf{ k|jfx ePsf
@÷)&* sf] a'Fbf -(_ kl/of]hgfsf] Aofhdf j[l4, pTkfbg Ifdtf(Production kl/of]hgfsf] pTkfbg Ifdtf (Production
sf] pka'Fbf -$_ sf] v08 Capacity)lj:tf/ eO{ nufgLdf x'g] j[l4 jf cGonfutdf Capacity) lj:tf/ x'g] ;'lglZrt eO{ nufgLdf x'g]
-u_ df ;+zf]wg tyf j[l4 h:tf sf/0fn] z'?df tf]lsPsf] shf{ e'QmfgL ug]{ j[l4 jf cGo nfutdf j[l4 h:tf sf/0fn] z'?df
pkv08 -O_ yk . cjlw(Repayment Schedule) df shf{ r'Qmf ug{ ;Sg] tf]lsPsf] shf{ e'QmfgL ug]{ cjlw(Repayment
l:ylt g/x]sf C0fLdWo] /fli6«o k|fyldstfdf /x]sf Schedule) df shf{ r'Qmf ug{ ;Sg] l:ylt g/x]sf
xfO{8«f]kfj/, s]jnsf/, l;d]G6,tf/] xf]6njf cGo k"jf{wf/ C0fLdWo] /fli6«o k|fyldstfdf /x]sf xfO{8«f]kfj/,
lgdf{0f ;DaGwL kl/of]hgfx?nfO{ b]xfosf zt{ k'/f u/L s]jnsf/, l;d]G6, tf/] xf]6n jf cGo k"jf{wf/
k'g/tflnsLs/0f÷k'g/;+/rgf u/]sf] cj:yfdf ! lgdf{0f ;DaGwL kl/of]hgfx?nfO{ b]xfosf zt{ k'/f
k|ltztdfq shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg] 5 . u/L k'g/tflnsLs/0f /÷jf k'g/;+/rgf u/]sf]
o;/L k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf shf{nfO{ cj:yfdf !=# k|ltztdfq shf{ gf]S;fgL Joj:yf
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
c;n shf{sf] ?kdf juL{s/0f ug{ ;lsg] 5 . sfod ug{ ;lsg] 5 . o;/L k'g/tflnsLs/0f
t/, cfly{s jif{ @)&&÷&* b]vL pko'{Qm adf]lhd /÷jf k'g/;+/rgf ul/Psf shf{nfO{ c;n shf{sf]
k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf shf{x?dfshf{ ?kdf juL{s/0f ug{ ;lsg] 5 .
gf]S;fgL Joj:yf !=# k|ltzt sfod ug'{kg]{5 . -O_ a}+s tyf ljQLo ;+:yfaf6 kl/of]hgfsf] pTkfbg
Ifdtf (Production Capacity) lj:tf/ ePsf]
;'lglZrt ug'kg]{ .
16. O=k|f= lgb]{zg g++= -3_ a}+s tyf ljQLo ;+:yfn] s'v'/fkfng Joj;fosf nflu -3_ a}+s tyf ljQLo ;+:yfn] s'v'/fkfng Joj;fosf
@÷)&* sf] a'Fbf -(_ k|jfx u/]sf] shf{ a8{ˆn' /f]usf sf/0f ;fljssf] e'QmfgL nflu k|jfx u/]sf] shf{ a8{ˆn' /f]usf sf/0f
sf] pka'Fbf -$_ sf] v08 tflnsf jf zt{ adf]lhd r'Qmf ug{ g;Sg] eO{ shf{ ;fljssf] e'QmfgL tflnsf jf zt{ adf]lhd r'Qmf
-3_ df ;+zf]wg . k'g/;+/rgf jf k'g/tflnsLs/0f ug'{ k/]df Ps k6snfO{ ug{ g;Sg] eO{ shf{ k'g/;+/rgf jf
C0fLsf] C0f ltg]{ lnlvt of]hgf, lwtf] ;'/If0fsf] kof{Kttf k'g/tflnsLs/0f ug'{ k/]df Ps k6snfO{ C0fLsf]
/ eljiodf C0f ltg{ ;Sg] Ifdtfsf cfwf/df k'g;+/rgf C0f ltg]{ lnlvt of]hgf, lwtf] ;'/If0fsf] kof{Kttf
jf k'g/tflnsLs/0f u/]sf] cj:yfdf ! k|ltzt dfq shf{ / eljiodf C0f ltg{ ;Sg] Ifdtfsf cfwf/df
gf]S;fgL Joj:yf sfod ug{ ;Sg] u/L k'g;+/rgf jf k'g/tflnsLs/0f u/]sf] cj:yfdf
k'g/tflnsLs/0f÷k'g/;+/rgf ug{ ;lsg] 5 . o;/L !=# k|ltzt dfq shf{ gf]S;fgL Joj:yf sfod
k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf shf{x?nfO{ c;n ug{ ;Sg] u/L k'g/tflnsLs/0f /÷jf k'g/;+/rgf
shf{sf] ?kdf juL{s/0f ug{ ;lsg] 5 . ug{ ;lsg] 5 . o;/L k'g/tflnsLs/0f /÷jf
k'g/;+/rgf ul/Psf shf{x?nfO{ c;n shf{sf]
?kdf juL{s/0f ug{ ;lsg] 5 .
17. O=k|f=lg= g+= @÷)&* a'Fbf O=k|f= lgb]{zg g+= # sf] a'Fbf g+= # sf] v08 -v_ df plNnlvt O=k|f= lgb]{zg g+= # sf] a'Fbf g+= $ sf] v08 -v_ df
g+= ( sf] pka'Fbf g+= -^_ ;+:yfnfO{ k|bfg u/]sf] shf{ plNnlvt ;+:yfnfO{ k|bfg u/]sf] shf{
sf] v08 -v_df ;+zf]wg
.
18. O=k|f=lg=g+=@÷)&* -ª_ b]xfosf zt{ kfngf x'g] u/L k|jfx ePsf] ? -ª_ b]xfosf zt{ kfngf x'g] u/L k|jfx ePsf] ? !%
a'Fbf g+=( sf] pka'Fbf -^_ !%nfv;Ddsf] JolQmut shf{ . nfv;Ddsf] JolQmut shf{ .
sf] v08 -ª_sf] -O{_ df
;+zf]wg . -O{_ ;d dfl;s ls:tf -Equal Monthly Installment_ df -O{_ ;d dfl;s ls:tf -Equal Monthly Installment_
shf{ e'QmfgL x'g] u/L e'QmfgL tflnsf to x'g'kg]{ . o:tf] df shf{ e'QmfgL x'g] u/L e'QmfgL tflnsf to x'g'kg]{
shf{sf] clwstd ;dofjlw % jif{;Dd dfq x'g]5 . t/, . o:tf] shf{sf] clwstd ;dofjlw & jif{;Dd dfq
Ohfhtkqk|fKt ;+:yfn] rfx]df ?= !% nfvsf] ;Ldfleq /xL x'g]5 . t/, Ohfhtkqk|fKt ;+:yfn] rfx]df ? !%
a9Ldf ?= % nfv;Ddsf] Revolving k|s[ltsf] shf{ k|bfg nfvsf] ;Ldfleq /xL a9Ldf ?= % nfv;Ddsf]
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
ug{ ;Sg] 5g\ . overdraft shf{ k|bfg ug{ ;Sg] 5g\ .
19. O=k|f=lg= g+= @÷)&* a'Fbf sf]le8–!( af6 k|efljt ljleGg k]zfdf ;+nUg k]zfut sf]le8–!( af6 k|efljt ljleGg k]zfdf ;+nUg
g+= ( sf] pka'Fbf g+= -^_ Joj;foLx?nfO{ k|bfg ul/g] shf{ . k]zfut Joj;foLx?nfO{ ldlt @)&( df3 d;fGt
sf] v08 -ª_ sf] -p_ df ;Dddf k|bfg ul/Psf] shf{ .
;+zf]wg .
20. O=k|f=lgb]{zg g+= -*_ Ohfhtkqk|fKt ;+:yfn] rfx]df dflyNnf] ju{sf] shf{ -*_ Ohfhtkqk|fKt ;+:yfn] cy{tGqdf b]lvg]
@÷)&* sf] a'Fbf g+= ;fk6nfO{ tNnf] ju{df juL{s/0f ug{ s'g} aGb]h nufOPsf] c;xh cj:yf jf cGo s'g} sf/0fn] C0fLsf] shf{
(df pka'Fbf -*_ df 5}g . pbfx/0fsf nflu sd;n shf{nfO{ z+sf:kb jf v/fa ltg]{ Ifdtfdf x|f; cfpg] ljZn]if0f u/]df shf{
;+zf]wg . shf{df / z+sf:kbnfO{ v/fa shf{df juL{s/0f ug{ kfOg] 5 ;fk6nfO{ tNnf] ju{df juL{s/0f ug{ ;Sg]5g\ .
. pbfx/0fsf nflu sd;n shf{nfO{ z+sf:kb jf
v/fa shf{df / z+sf:kbnfO{ v/fa shf{df
juL{s/0f ug{ ;lsg] 5 .
21. O=k|f= lgb]{zg g++= cfˆgf] ;+:yfsf] gfddf /x]sf] u}/ a}+lsª ;DklQsf] lnnfd cfˆgf] ;+:yfsf] gfddf /x]sf] u}/ a}+lsª ;DklQsf]
@÷)&* sf] a'Fbf -!!_ ug'{k"j{ :jtGq d"NofÍgstf{af6 oyfy{k/s d"NofÍg u/fpg' lnnfd ug'{k"j{ :jtGq d"NofÍgstf{af6 oyfy{k/s
sf] pka'Fbf -$_ -v_ df kg]{5 . d"NofÍg u/fpg' kg]{5 .
;+zf]wg . t/, Pp6} d"NofÍgstf{af6 nuftf/ Psk6s eGbf
a9L ;f]xL ;DklQsf] d"NofÍg u/fpg kfOg] 5}g .
22. O=k|f= lgb]{zg g++= -#_ C0fL / C0f;Fu ;DalGwt kIfx?nfO{ o; a}+ssf] -#_ C0fL / C0f;Fu ;DalGwt kIfx?nfO{ o; a}+ssf]
@÷)&* sf] a'Fbf -!@_ lgb]{zgadf]lhd shf{ ;"rgf s]Gb| ln= sf] sfnf];"rLdf lgb]{zgadf]lhd shf{ ;"rgf s]Gb| ln= sf] sfnf];"rLdf
sf] pka'Fbf -#_ df ;dfj]z ul/;s]sf] x'g' kg]{5 . ;dfj]z ul/;s]sf] x'g' kg]{5 .
;+zf]wg . t/, pka'Fbf-!_ adf]lhd tof/ u/]sf] sfo{ljlwsf] Joj:yf t/, pka'Fbf -!_ adf]lhd tof/ u/]sf] sfo{ljlwsf]
cGtu{t x'g] u/L ?= %) xhf/ eGbf sd /sdsf] shf{ Joj:yf cGtu{t x'g] u/L ?= @ nfv eGbf sd
ckn]vg ubf{ pka'Fbf -@_ / of] Joj:yf clgjfo{ x'g] 5}g . /sdsf] shf{ ckn]vg ubf{ pka'Fbf -@_-v_, @-u_ /
of] Joj:yf clgjfo{ x'g] 5}g .
23. O=k|f= lgb]{zg g++= -!_ C0fLsf] gfddf /x]sf] z]o/sf] v08 -@_ adf]lhd -!_lwtf]sf] ?kdf /flvg] z]o/sf] v08 -@_ adf]lhd
@÷)&* sf] a'Fbf -!&_ d"Nof+sg u/L /f]Ssf u/] kZrftdfq o:tf] shf{ k|jfx d"Nof+sg u/L /f]Ssf u/] kZrft dfq o:tf] shf{
sf] pka'Fbf -s_ sf] v08 ug'{kg]{5 . k|jfx ug'{kg]{5 .
-!_ df ;+zf]wg .
24. O=k|f= lgb]{zg g++=@ sf] ljleGg a}+s tyf ljQLo ;+:yfaf6 k|of]hg gv'n]sf s'n ljleGg a}+s tyf ljQLo ;+:yfaf6 k|of]hg gv'n]sf
a'Fbf g+= @% sf] pkbkmf JolQmut clwljsif{ shf{ clwstd k|ltJolQm ?= %) s'n JolQmut clwljsif{ shf{ clwstd k|ltJolQm ?=
-cf_ df ;+zf]wg . nfv;Dddfq k|jfx ug{ ;lsg]5 . shf{ k|jfx ug]{ a}+s tyf %) nfv;Dddfq k|jfx ug{ ;lsg]5 . shf{ k|jfx ug]{
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
ljQLo ;+:yfn] shf{ k|jfx ubf{sf avt pQm ;Ldf ggf3]sf] a}+s tyf ljQLo ;+:yfn] shf{ k|jfx ubf{sf avt
olsg u/]/ dfq shf{ k|jfx ug'{ kg]{5 . o;cl3 ax'a}+lsª pQm ;Ldf ggf3]sf] olsg u/]/ dfq shf{ k|jfx ug'{
sf/f]af/ u/L pQm ;LdfeGbf a9L shf{ lnPsf C0fLx?n] kg]{5 . tf]lsPsf] ;Ldf gf3L shf{ k|jfx u/]df jf
@)&* c;f/ d;fGt;Dd s'n JolQmutclwljsif{ shf{ ?= %) @)&* c;f/ d;fGt;Dddf tf]lsPsf] ;Ldf sfod
nfv;Dd sfod ug'{ kg]{5 . tf]lsPsf] ;Ldf gf3L shf{ k|jfx gePsf] kfO{Pdf a}+s tyf ljQLo ;+:yfn] pQm
u/]df a}+s tyf ljQLo ;+:yfn] pQm shf{df ztk|ltzt shf{ shf{df zt k|ltzt shf{ gf]S;fgL Joj:yf sfod
gf]S;fgL Joj:yf sfod ug'{ kg]{5 . -pbfx/0fsf] nflu s'g} ug'{ kg]{5 . -pbfx/0fsf] nflu s'g} Ps JolQmn] s'g}
Ps JolQmn] s'g} Ps a}+s jf ljQLo ;+:yfaf6 ?= @) nfv Ps a}+s jf ljQLo ;+:yfaf6 ?= @) nfv JolQmut
JolQmut clwljsif{ shf{ lnPdf ;f]lx jf cGo s'g} a}+s jf clwljsif{ shf{ lnPdf ;f]lx jf cGo s'g} a}+s jf
ljQLo ;+:yfaf6 yk ?= #) nfv;Dd dfq JolQmut ljQLo ;+:yfaf6 yk ?= #) nfv;Dd dfq JolQmut
clwljsif{ shf{ lngkfOg] 5 ._ clwljsif{ shf{ lng kfOg] 5 ._
25. O=k|f= lgb]{zg g++=@ sf] a}+s tyf ljQLo ;+:yfn] @)&& c;f/ d;fGt;Dd o:tf] shf{ x6fOPsf] .
a'Fbf g+= @% sf] pkbkmf - pka'Fbf -c_ df tf]lsPsf] ;LdfeGbf a9L k|jfx u/]sf] ePdf
O_ df x6fO qmd;+Vof @)&* c;f/ d;fGtleq qmlds ?kdf tf]lsPsf] ;Ldfleq
ldnfg . NofO;Sg'kg]{5 .
26. O=k|f= lgb]{zg g++= #@= ;x'lnotk"0f{ shf{ ;DaGwL Joj:yfM #@= ;x'lnotk"0f{ shf{ ;DaGwL Joj:yfM
@÷)&* sf] a'Fbf - -s_ æ;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg ;DaGwL -s_ æ;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg
#@_df ;+zf]wg . PsLs[t sfo{l{jlw, @)&%Æ-sfo{ljlw @=@ df ;+nUg_adf]lhd ;DaGwL PsLs[t sfo{l{jlw, @)&%Æadf]lhd k|jflxt
k|jflxt shf{df g]kfn ;/sf/af6 k|bfg ul/Psf] cg'bfg shf{df g]kfn ;/sf/af6 k|bfg ul/Psf] cg'bfg
/sd o; a}+sn] pknJw u/fpg] 5 . pQm sfo{ljlw /sd o; a}+sn] pknJw u/fpg] 5 . pQm sfo{ljlw
adf]lhd shf{ k|jfx u/L g]kfn ;/sf/af6 kfpg' kg]{ Aofh adf]lhd shf{ k|jfx u/L g]kfn ;/sf/af6 kfpg'
cg'bfgjfktsf] /sdnfO{ kF'hLsf]if cg'kft u0fgf k|of]hgsf kg]{ Aofh cg'bfg jfktsf] /sdnfO{ kF'hLsf]if
nflu ;/sf/ dflysf] bfjL ;/x z"Go k|ltzt hf]lvdef/ cg'kft u0fgf k|of]hgsf nflu ;/sf/ dflysf]
k|bfg ug{ ;lsg]5 . bfjL ;/x z"Go k|ltzt hf]lvdef/ k|bfg ug{
-v_ o; sfo{ljlwdf plNnlvt ;x'lnotk"0f{ shf{x? dWo] ;lsg]5 .
s[lif tyf kz'kG5L shf{ afx]s cGo shf{ zLif{sdf u|fdL0f -v_ a}+s tyf ljQLo ;+:yfn] ;x'lnotk"0f{ shf{ k|fKt
OnfsfnfO{ k|fyldstfdf /fvL @)&* c;f/ d;fGt ;Dddf u/]sf C0fLsf] ljj/0f cfkm\gf] j]a;fO6dfkm{t
jfl0fHo a}+sn] %)) jf Go"gtd k|lt zfvf !) tyf q}dfl;s ?kdf ;fj{hlgs ug'{ kg]{5 .
/fli6«o:t/sf ljsf; a}sn] #)) jf Go"gtd k|ltzfvf %
dWo] h'g a9L x'G5 ;f]xLadf]lhd ;x'lnotk"0f{ shf{ k|bfg
ug'{ kg]{5 . /fli6«o:t/afx]ssf ljsf; a}s tyf ljQ
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
sDkgLn] qmdzMGo"gtd @)) / !)) j6f ;x'lnotk"0f{ shf{
k|bfg ug'{ kg]{5 .

-u_ a}+s tyf ljQLo ;+:yfn] ;x'lnotk"0f{ shf{ k|fKt u/]sf

C0fLsf] ljj/0f cfkm\gf] j]a;fO6dfkm{t q}dfl;s ?kdf
;fj{hlgs ug'{ kg]{5 .
27. O=k|f= lgb]{zg g++= #$= qm]l86 /]l6Ë #$= qm]l86 /]l6Ë
@÷)&* sf] a'Fbf -#$_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] ?= %) s/f]8 jf ;f] Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] ?= %) s/f]8
df ;+zf]wg . eGbf a9Lsf] shf{ pkof]u ug]{ C0fLnfO{ shf{ k|jfx ubf{ C0fL jf ;f] eGbf a9Lsf] shf{ pkof]u ug]{ C0fLnfO{ shf{
;+:yfsf] qm]l86 /]l6Ë Ph]G;Laf6 ul/Psf] /]l6ËnfO{ shf{ k|jfx jf gjLs/0f ubf{ C0fL ;+:yfsf] qm]l86 /]l6Ë
d"NofÍgsf] cfwf/sf] ?kdf lng'kg]{] 5 / o:tf] /]l6Ë k|To]s @ Ph]G;Laf6 ul/Psf] /]l6ËnfO{ shf{ d"NofÍgsf]
jif{df cBfjlws ug'{kg]{ 5 . cfwf/sf] ?kdf lng'kg]]{ 5 .
28. O=k|f=lgb]{zg g+= xfn gePsf] . a}+s tyf ljQLo ;+:yfn] Aofh cfDbfgLsf] n]vf+sg
@÷)&* sf] a'Fbf g+= #* ubf{ o; a}+saf6 hf/L ePsf] Guideline on
yk u/L qmd;+Vof Recognition of Interest Income, 2019 adf]lhd ug'{
ldnfg . kg]5{ .
29. O=k|f= lgb]{zg g++= -@_ Ohfhtkqk|fKt ;+:yfn] ?= @ s/f]8 ;Ddsf] vfBfGg -@_ Ohfhtkqk|fKt ;+:yfn] ?= @ s/f]8 ;Ddsf]
@÷)&* sf] a'Fbf -#*_ pTkfbg, kz'k+IfL, dT:okfng, lgof{thGo pBf]u, vfBfGg pTkfbg, kz'k+IfL, dT:okfng, lgof{thGo
sf] pka'Fbf -@_ df ztk|ltzt :jb]zL sRrf kbfy{df cfwfl/t pTkfbgd"ns pBf]u, x:tsnf tyf ;Lkd"ns Joj;fo, pBd
;+zf]wg . pBf]u, x:tsnf tyf ;Lkd"ns Joj;fo Pjd\ pBd Joj;fo -cfoft ;DaGwL Joj;fo afx]s_ /
Joj;fo -cfoft;DaGwL Joj;foafx]s_ ;~rfngsf nflu ztk|ltzt :jb]zL sRrf kbfy{df cfwfl/t
shf{ k|jfx ubf{ cfwf/ b/df @ k|ltzt;Dddfq yk u/L pTkfbgd"ns pBf]u ;~rfngsf nflu shf{ k|jfx
C0fsf] Aofh tf]Sg' kg]{5 . ? @) nfv ;Ddsf o:tf shf{ ubf{ cfwf/ b/df @ k|ltzt;Dd dfq yk u/L
k|jfxubf{ df]6/ af6f] gePsf] v]tLof]Uo hldgnfO{ klg a}+s C0fsf] Aofh tf]Sg' kg]{5 . ? @) nfv ;Ddsf
tyf ljQLo ;+:yfn] lwtf]sf] ?kdf :jLsf/ ug{ ;Sg]5g\ / o:tf shf{ k|jfx ubf{ df]6/ af6f] gePsf] v]tLof]Uo
k|To]s zfvfn] o;k|sf/sf] shf{;DaGwL lgj]bg k|fKt ePsf] hldgnfO{ klg a}+s tyf ljQLo ;+:yfn] lwtf]sf]
;ft sfo{ lbgleq :jLs[t ug'{kg]{ / :jLs[t x'g g;Sg] ?kdf :jLsf/ ug{ ;Sg]5g\ / k|To]s zfvfn] o;
ePdf ;f]sf] :ki6 sf/0f ;d]t pNn]v u/L ;DalGwt k|sf/sf] shf{;DaGwL lgj]bg k|fKt ePsf] ;ft sfo{
u|fxsnfO{ lnlvt ?kdf lbg'kg]{ 5 . lbgleq :jLs[t ug'{kg]{ / :jLs[t x'gg;Sg] ePdf
;f]sf] :ki6 sf/0f ;d]t pNn]v u/L ;DalGwt
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
u|fxsnfO{ lnlvt ?kdf lbg'kg]{ 5 .
30. O=k|f= lgb]{zg g++= skmL, ;'Gtnf, lrof h:tf s[lif pTkfbgd"ns Joj;fo / skmL, ;'Gtnf, lrof h:tf s[lif pTkfbgd"ns
@÷)&* sf] a'Fbf #( kz'kfng tyf b'UwhGo pTkfbgd"ns Joj;fosf nflu ?= % Joj;fo / kz'kfng tyf b'UwhGo pTkfbgd"ns
df ;+zf]wg . s/f]8 nfv;Ddsf] shf{ k|jfx ubf{ ;DefAotfsf cfwf/df Joj;fosf nflu ?= % s/f]8 ;Ddsf] shf{ k|jfx ubf{
kl/of]hgfs} lwtf]df shf{ k|jfx ug{ ;lsg] 5 . o; ;DaGwdf ;DefJotfsf cfwf/df kl/of]hgfs} lwtf]df shf{
s'g} u'gf;f] ePdf ;DalGwt u|fxsn] :ki6 Joxf]/f v'nfO{ o; k|jfx ug{ ;lsg] 5 . o; ;DaGwdf s'g} u'gf;f]
a}+sdf u'gf;f] ug{;Sg] 5g\ . ePdf ;DalGwt u|fxsn] :ki6 Joxf]/f v'nfO{ o;
a}+sdf u'gf;f] ug{;Sg] 5g\ .
31. O=k|f= lgb]{zg g++= $)= shf{ c;'nL ;DaGwL sf/jfxL ;DaGwdf $)= shf{ c;'nL ;DaGwL sf/jfxL ;DaGwdf
@÷)&* sf] a'Fbf $) Ps jif{ eGbf a9L cjlwsf] nflu k|jfx ePsf] shf{ c;'nLsf] -!_ Ps jif{ eGbf a9L cjlwsf] nflu k|jfx ePsf]
df ;+zf]wg . nflu ;fj{hlgs ;"rgf tyf lwtf] lnnfdLsf] sf/afxL ;'? ug'{ shf{ c;'nLsf] nflu ;fj{hlgs ;"rgf tyf lwtf]
cl3 shf{n] efvf gf3]sf] sDtLdf ^ dlxgf Joltt eO{ lnnfdLsf] sf/afxL ;'? ug'{ cl3 shf{n] efvf
sDtLdf z+sf:kb ju{df juL{s/0f ePsf] x'g' kg]{5 . gf3]sf] sDtLdf ^ dlxgf Joltt eO{ z+sf:kb ju{df
juL{s/0f ePsf] x'g' kg]{5 .
-@_ shf{ c;'nLsf] nflu ;fj{hlgs ;"rgf k|sflzt
ubf{ k|fs[lts JolQmsf] tl:j/ k|sfzg ug{ kfO{g] 5}g
.
32. O=k|f=lg=g+=@÷)&* $@= Aofh k'FhLs/0f ug]{ ;DaGwdf $@= Aofh k'FhLs/0f ug]{ ;DaGwdf
a'Fbf g+= -$@_ df ;+zf]wg -!_ kl/of]hgf shf{sf] u|]; -Moratorium_ cjlwdf kfs]sf] -!_ kl/of]hgf shf{sf] u|]; ÷ Moratorium
. AofhnfO{ k'FhLs/0f ug{ kfOg] 5}g . t/, b]xfoadf]lhdsf cjlwdf kfs]sf] AofhnfO{ k'FhLs/0f ug{ kfOg] 5}g .
/fli6«o k|fyldstf k|fKt If]qdf nufgL ul/Psf shf{sf] xsdf t/, b]xfoadf]lhdsf k|fyldstf k|fKt If]qdf
o; a}+ssf] k"j{ :jLs[lt lnO{ k'FhLs/0f ug{ afwf k'u]sf] dflgg] cfjZostf Pj+ cf}lrTosf cfwf/df Aofh k'FhLs/0f
5}g . ug{ afwf k'u]sf] dflgg] 5}g .
-s_ hnljB't pTkfbg, k|zf/0f tyf ljt/0f nufotsf s_ hnljB't pTkfbg, k|zf/0f tyf ljt/0f
phf{d"ns pBf]u, nufotsf phf{d"ns pBf]u,
-v_ :jb]zL sRrf kbfy{ k|of]u x'g] lSnÍ/ tyf l;d]G6 -v_ :jb]zL sRrf kbfy{ k|of]u x'g] lSnÍ/ tyf
pTkfbg ;DaGwL pBf]u, l;d]G6 pTkfbg ;DaGwL pBf]u,
-u_ cf}iflw pBf]u, -u_ cf}iflw pBf]u,
-3_ s]a'nsf/ pBf]u, -3_ s]a'nsf/ pBf]u,
-ª_ lrgL pTkfbg ;DaGwL pBf]u, -ª_ lrgL pTkfbg ;DaGwL pBf]u,
-r_ b"Uw hGo j:t' pTkfbg pBf]u, -r_ b'Uw hGo j:t' pTkfbg pBf]u,
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
-5_ g]kfn ;/sf/sf] ;DalGwt lgsfojf6 dg;fo kq k|fKt -5_ g]kfn ;/sf/sf] ;DalGwt lgsfojf6 dg;fo
u/]sf d]l8sn sn]hx? / kq k|fKt u/]sf d]l8sn sn]hx? /
-h_ kl/jTo{ ljb]zL d'b|f cfh{g ug]{ ko{6s :t/Lo xf]6nx? -h_ ko{6s :t/Lo tf/] xf]6nx?
-em_ c:ktfn -em_ c:ktfn
-`_ kmnkm"n, d;nf, hl8a'6L nufotsf bL3{sfnLg s[lif -`_ kmnkm"n, d;nf, hl8a'6L nufotsf bL3{sfnLg
kl/of]hgfx? . s[lif kl/of]hgfx?
t/, -6_ :jb]zL sRrf kbfy{ k|of]u x'g] n]bf] /]zf -kNk_
-c_ lgdf{0ffwLg cfof]hgfdf k|jflxt shf{sf] u|]; cjlwdf tyf sfuh pBf]u .
kfs]sf] Aofh k'FhLs/0f ug{ o; a}+saf6 k"j{ :jLs[lt
kfO;s]sf shf{sf] xsdf @)&( c;f/ d;fGt;Dd k'FhLs/0f -@_ hnljB't\ cfof]hgf ;DkGg eO{ pTkfbg
ug{ o; a}+ssf] :jLs[lt cfjZos kg]{ 5}g . k|f/De u/]tfklg k|;f/0f nfO{g lgdf{0f gePsf] sf/0f
-cf_ Aofh kF'hLs/0fsf] nflu o; a}+saf6 :jLs[lt k|fKt k"0f{ Ifdtfdf ;~rfng x'g g;s]sf cfof]hgfsf]
ul/;s]sf ljB't kl/of]hgfx?sf] Required Commercial xsdf k|;f/0f nfOg lgdf{0f eO{ ;~rfngdf
Operation Date kl/jt{g ePdf kl/jlt{t calw;Ddsf] Aofh gcfpFbf;Ddsf] nflu Aofh /sdnfO{ v'b laqmL
k'FhLs/0f ug{ o; a}+ssf] :jLs[lt cfjZos kg]{ 5}g . cfDbfgLn] gwfg]sf] xb;Dd cf+lzs ?kdf k'FhLs/0f
-O_ hnljB't\ cfof]hgf ;DkGg eO{ pTkfbg k|f/De ug{ ;lsg]5 .
u/]tfklg k|;f/0f nfO{g lgdf{0f gePsf] sf/0f k"0f{ Ifdtfdf -#_ o;/L Aofh k"FhLs/0f ug{ ;DalGwt a}+s tyf
;~rfng x'g g;s]sf cfof]hgfsf] xsdf k|;f/0f nfOg ljQLo ;+:yfsf] ;~rfns ;ldltn] lg0f{o ug'{ kg]{5 .
lgdf{0f eO{ ;~rfngdf gcfpFbf;Ddsf] nflu Aofh /sdnfO{ -$_ k'g/;+/rgf jf k'g/tflnsLs/0f ul/Psf]] shf{sf]
v'b laqmL cfDbfgLn] gwfg]sf] xb;Dd cf+lzs ?kdf k'FhLs/0f AofhnfO{ k'FhLs/0f ug{ kfOg] 5}g .
ug{ o; a}+ssf] :jLs[lt lng' cfjZos kg]{ 5}g . -%_ u|]; ÷ Moratorium cjlwsf] AofhnfO{
-@_ Aofh k"FhLs/0fsf nflu a}+s tyf ljQLo ;+:yfsf] k'FhLs/0f ubf{ k'FhLs[t Aofh /sdnfO{ Interest
;~rfns ;ldltn] lg0f{o u/L shf{sf] klxnf] ls:tf k|bfg Capitalized Term Loan (ICTL) zLif{sdf 5'§}
u/]sf] #) lbgleq o; a}+sdf k'FhLs/0fsf nflu lgj]bg k]z n]vf+sg ug'{ kg{]5 .
ug'{kg]{5 . -^_ kl/of]hgfsf] gub k|jfx ljZn]if0f u/L ICTL sf]
e'QmfgL cjlw ;DalGwt a}+s tyf ljQLo ;+:yfn]
tf]Sg ;Sg]5 .
33. O=k|f= lgb]{zg g++= $#= C0f e'QmfgL cfDbfgL cg'kft (Debt Service to Gross $#= C0f e'QmfgL cfDbfgL cg'kft (Debt Service to
@÷)&* sf] a'Fbf $# Income Ratio) sfod ug]{ ;DaGwdf M Gross Income Ratio)sfod ug]{ ;DaGwdf M
sf] pka'Fbf v df -v_ C0fLn] a'Fbf g+=-s_ adf]lhd k]z u/]sf] cfDbfgLdWo] s/ -v_ C0fLn] a'Fbf g+=-s_ adf]lhd k]z u/]sf]
;+zf]wg . ltg'{ kg]{ cfosf] xsdf s/ r'Qmf÷bflvnf u/]sf] /÷jf cfDbfgLdWo] s/ ltg'{ kg]{ cfosf] xsdf s/
cBfjlws s/r'Qmf k|df0fkqsf] cfwf/df C0fLsf] jflif{s r'Qmf÷bflvnf u/]sf] /÷jf cBfjlws s/ r'Qmf
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
s'ncfo -Gross Income_ u0fgf ug'{ kg]{5 . k|df0fkqsf] cfwf/df C0fLsf] jflif{s s'n cfo -
Gross Income_ u0fgf ug'{ kg]{5 . ;fy}, shf{ cjlwe/
cfDbfgL;Fu ;DalGwt s/ bflvnf/r'Qmf k|df0fkq
jflif{s ?kdf lnO{ C0fLsf] C0f e'QmfgL cfDbfgL
cg'kft (Debt Service to Gross Income Ratio)
cBfjlws ug'{kg]{5 .
34. O=k|f= lgb]{zg g++= $$= ls:tf /sd sd ug]{ ;DaGwdf M x6fOPsf] .

@÷)&* sf] a'Fbf -$$_ a}+s tyf ljQLo ;+:yfx?n] shf{ k|jfx u/]sf
x6fO{ qmd;+Vof ldnfg . C0fLx?dWo] sf]le8–!( sf] sf/0f ljQLo cj:yf tyf
gub k|jfxdf gsf/fTds c;/ k/]sf C0fLx?nfO{ a}+s
tyf ljQLo ;+:yf :jod\n] ljZn]if0f u/L ls:tf /sd
36fO{ e'QmfgL cjlw yk ug{ ;Sg]5g\ . o; lsl;dsf]
kl/jt{gnfO{ shf{sf] k'g/;+/rgf jf k'g/tflnsLs/0f
dflgg] 5}g .
35. O=k|f= lgb]{zg g++= #÷)&* xfn gePsf] . -!_Psn u|fxs shf{ ;LdfM
sf] a'Fbf -!_yk u/L s'g} Ps Ohfhtkqk|fKt ;+:yfn] Pp6} u|fxs, kmd{,
qmd;+Vof ldnfg . sDkgL jf cfk;L ;DaGw ePsf u|fxsx?sf]
;d"xnfO{ k|bfg ug{;Sg] shf{sf] tf]lsPsf] clwstd
;LdfnfO{ Psn u|fxs shf{ ;Ldf (Single Obligor
Limit) elgG5 .

36. O=k|f= lgb]{zg g++= #÷)&* shf{ ;fk6 tyf ;'ljwfsf] ;Ldflgwf{/0fM shf{ ;fk6 tyf ;'ljwfsf] ;LdfM
sf] a'Fbf -!_ sf] klxnf] Ohfhtkqk|fKt ;+:yfn] Pp6} u|fxs, kmd{, sDkgL jf cfk;L Ohfhtkqk|fKt ;+:yfn] Pp6} u|fxs, kmd{, sDkgL
cg'R5]bdf ;+zf]wg . ;DaGw ePsf u|fxsx?sf] ;d"xnfO{ sf]ifdf cfwfl/t (Fund jf cfk;L ;DaGw ePsf u|fxsx?sf] ;d"xnfO{
Based) shf{ ;fk6 / u}/sf]ifdf cfwfl/t (Non-Fund Based) sf]ifdf cfwfl/t (Fund Based) shf{ ;fk6 / u}/
;'ljwfx? ;d]t u/L cfˆgf] k|fylds k'FhLsf] a9Ldf @% sf]ifdf cfwfl/t (Non-Fund Based) ;'ljwfx? ;d]t
k|ltzt;Ddsf] ;Ldf sfod u/L k|bfg ug{ ;Sg]5g\ . u/L cfˆgf] k|fylds k'FhLsf] a9Ldf @%
k|ltzt;Ddsf] Psn u|fxs shf{ ;Ldf sfod u/L
k|bfg ug{ ;Sg]5g\ .
37. O=k|f= lgb]{zg g++= #÷)&* ;+o'Qm nufgLdf ;~rfngdf cfPsf a}+s tyf ljQLo ;+:yfx?sf] ;+o'Qm nufgLdf ;~rfngdf cfPsf a}+s tyf ljQLo
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
sf] a'Fbf -%_df ;+zf]wg . ;+o'Qm nufgLstf{ a}+s tyf ljQLo ;+:yfx?sf] Uof/]06L tyf ;+:yfx?sf] ;+o'Qm nufgLstf{ a}+s tyf ljQLo
sfp06/ Uof/]06Ldf shf{ tyf ;'ljwfk|bfg ug{ s'g} afwf kg]{5}g ;+:yfx?sf] Uof/]06L tyf sfp06/ Uof/]06Ldf shf{ tyf
. t/, o;/L k|bfg ul/Psf] shf{df k|ltu|fxs shf{ ;Ldfsf] ;'ljwf k|bfg ug{ s'g} afwf kg]{5}g . t/, o;/L k|bfg
Joj:yfeg] nfu" x'g]5 . To:tf ;+o'Qm nufgLstf{ a}+s tyf ul/Psf] shf{df Psn u|fxs shf{ ;Ldfsf] Joj:yf eg]
ljQLo ;+:yf cGt/f{li6«o >]0fLs[t(Rated)a}+s ePdf dfly a'Fbf g+ nfu" x'g]5 . To:tf ;+o'Qm nufgLstf{ a}+s tyf ljQLo
# sf] -s_ df pNn]v ePadf]lhd s} Joj:yf nfu" x'g]5 . ;+:yf cGt/f{li6«o >]0fLs[t(Rated)a}+s ePdf dflya'Fbf g+
$ sf] -s_ df pNn]v ePadf]lhd s} Joj:yf nfu"
x'g]5 .
38. O=k|f= lgb]{zg g++= #÷)&* s'g} Pp6f u|fxs, kmd{, sDkgL jf cfk;L ;DaGw ePsf s'g} Pp6f u|fxs, kmd{, sDkgL jf cfk;L ;DaGw
sf] a'Fbf -(_df ;+zf]wg . u|fxsx?sf] ;d"xnfO{ a'Fbf g+= -!_ sf] pka'Fbf -!_ df tf]lsPsf] ePsf u|fxsx?sf] ;d"xnfO{ tf]lsPsf] Psn u|fxs
;LdfeGbf a9L shf{ ;fk6 jf ;'ljwf k|bfg u/]df o; shf{ ;LdfeGbf a9L shf{ ;fk6 jf ;'ljwf k|bfg
lgb]{zgsf] pNn+3g ePsf] dflgg]5 / To:tf] cj:yfaf6 u/]df o; lgb]{zgsf] pNn+3g ePsf] dflgg]5 /
pTkGg x'g ;Sg] clws]lGb|t hf]lvd vfDgsf] nflu ;LdfeGbf To:tf] cj:yfaf6 pTkGg x'g ;Sg] clws]lGb|t
a9L k|bfg ul/Psf] shf{ ;fk6 jf ;'ljwfsf] ztk|ltzt yk hf]lvd vfDgsf] nflu ;LdfeGbf a9L k|bfg ul/Psf]
shf{ gf]S;fgL Joj:yf (Loan Loss Provision) sfod ug'{ kg]{5 shf{ ;fk6 jf ;'ljwfsf] ztk|ltzt yk shf{
. gf]S;fgL Joj:yf(Loan Loss Provision) sfod ug'{
kg]{5 .
39. O=k|f= lgb]{zg g++= #÷)&* -!_hf]lvd lgoGq0f ug{sf] nflu Ohfhtkqk|fKt ;+:yfn] -!_hf]lvd lgoGq0f ug{sf] nflu Ohfhtkqk|fKt
sf] a'Fbf -!!_ sf] pka'Fbf kof{Kt cfGtl/s gLltlgodsf] Joj:yf u/L If]qut shf{ ;+:yfn] kof{Kt cfGtl/s gLltlgodsf] Joj:yf u/L
-!_ df ;+zf]wg . ;3gtfsf] cg'udg ug'{ kg]{5 . t/, o; a}+sn] lgb]{zg If]qut shf{ ;3gtfsf] cg'udg ug'{ kg]{5 . t/,
lbPdf a'Fbf g+= * adf]lhd yk shf{ gf]S;fgL Joj:yf ug{' o; a}+sn] lgb]{zg lbPdf ;f]lx adf]lhd yk shf{
kg]{5 . cy{ Joj:yfsf ljleGg If]qx?sf] ;"rL ;+nUg gf]S;fgL Joj:yf ug{' kg]{5 . cy{ Joj:yfsf ljleGg
lgb]{zgkmf=g+= #=! df pNn]v ul/Psf] 5 . If]qx?sf] ;"rL ;+nUg lgb]{zg kmf=g+= #=! df pNn]v
ul/Psf] 5 .
40. O=k|f=lg=g+=$÷)&* -c_ Ohfhtkqk|fKt ;+:yfsf] n]vfgLlt adf]lhd n]vfÍg -c_ -!_ Ohfhtkqk|fKt ;+:yfsf] n]vfgLlt adf]lhd
a'Fbf g+= -#_ sf] pka'Fbf- ul/Psf] shf{sf] Aofh cfDbfgLdWo] o; a}+ssf] lgb]{zg n]vfÍg ul/Psf] shf{sf] Aofh cfDbfgLdWo] o;
v_ sf] v08 -c_df adf]lhd k|f]befjL cfwf/ (Accrual Basis) df n]vfÍg a}+ssf] lgb]{zg adf]lhd k|f]befjL cfwf/
;+zf]wg u/L v08 ! / @ ul/g] Aofh cfDbfgL -h:t}M o; a}+ssf] k"j{ :jLs[lt lnO{ (Accrual Basis) df n]vfÍg ul/g] Aofh
sfod . /fli6«o k|fyldstfk|fKt If]qdf nufgL ul/Psf] shf{df cfDbfgLdWo] cfly{s jif{ ;dfKt ePsf] !%
k'FhLs/0f ul/Psf] Aofh /sd tyf cfly{s jif{ ;dfKt lbgleq k|fKt ePsf] Aofh /sd afx]ssf cGo
ePsf] !% lbgleq k|fKt ePsf] Aofh /sd_ afx]ssf k|fKt x'g afFsL Aofh cfDbfgL a/fa/sf] /sddf
g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
cGo k|fKt x'g afFsL Aofh cfDbfgL a/fa/sf] /sddf k|rlnt lgodfg';f/sf] cfos/ tyf sd{rf/L
k|rlnt lgodfg';f/sf] cfos/ tyf sd{rf/L af]g; af]g; s6\6f u/L afFsL] /sdnfO{ ;l~rt
s6\6f u/L afFsL] /sdnfO{ ;l~rt d'gfkmf (Retained d'gfkmf (Retained Earning) nfO{ vr{ u/L
Earning) nfO{ vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{ lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . pQm
kg]{5 . pQm Aofh /sd k|fKt x'g cfPdf lgodgsf/L Aofh /sd k|fKt x'g cfPdf lgodgsf/L
sf]ifaf6 ;l~rt d'gfkmf(Retained Earning) df lkmtf{ ug{ sf]ifaf6 ;l~rt d'gfkmf (Retained Earning) df
;lsg]5 . t/, @)&* c;f/ d;fGt leqdf c;'n x'g'kg]{ lkmtf{ ug{ ;lsg]5 .
Aofh /sd @)&* ebf} !% ut] leq k|fKt ePdf To:tf] -@_ a}+s tyf ljQLo ;+:yfn] of] lgb]{zg hf/L ePsf]
/sdnfO{ @)&* c;f/ d;fGtsf] cfDbfgLdf n]vfª\sg ldlt @)&(÷!)÷@^ kZrft :jLs[t x'g] tyf
ug{ ;lsg]5 . Financial Closure x'g] shf{sf] Aofh
k"FhLs/0fsf] n]vf+sg ;DaGwdf b]xfoadf]lhd
ug'{kg]{5 M
k|f]befjL cfwf/ (Accrual Basis) df n]vf+sg
ul/Psf] u|]; cjlw ÷Moratorium Period sf]
AofhnfO{ k'FhLs/0f ubf{ k'FhLs[t Aofh /sdnfO{
Interest Capitalized Term Loan (ICTL)
zLif{sdf 5'§} n]vf+sg ug'{ kg{]5 .

ICTL df n]vf+sg ePsf] k'FhLs[t Aofh

a/fa/sf] /sddf k|rlnt lgodfg';f/sf]
cfos/ tyf sd{rf/L af]g; s6\6f u/L afFsL]
/sdnfO{ ;l~rt d'gfkmf (Retained Earning)
vr{ u/L Interest Capitalized Reserve (ICR)
vftfdf n]vf+sg ug'{ kg]{5 . o;/L n]vf+sg
ePsf] Interest Capitalized Reserve (ICR) nfO{
lgodgsf/L sf]if (Regulatory Reserve) cGtu{t
/fVg'kg]{5 . ICTL df n]vf+sg ePsf] k'FhLs[t
Aofh /sd k|fKt ePkZrft pQm /sdnfO{ ICR
af6 36fO{ ;+lrt d'gfkmf lx;fadf ;fb]{
nfg'kb{5 .
o;;Fu ;DalGwt n]vf k|lji6Lx? b]xfoadf]lhd
/x]sf 5g\ M
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
1. At the time of Income Recognition
Accrued Interest Receivable a/c Dr
To Interest Income Cr

2. At the time of Interest Capitalization

Interest Capitalized Term Loan (ICTL) a/c Dr
To Accrued Interest Receivable (AIR) a/c Cr

Retained Earnings a/c Dr

To Interest Capitalized Reserve(ICR) a/c Cr
3. At the time of Recovery
Cash/Bank a/c Dr
To ICTL a/c Cr

ICR a/c Dr
To Retained Earning a/c Cr

41. O=k|f=lgb]{zg g+= $÷)&* -p_ ljQLo cj:yfsf] ljj/0fdf /x]sf] :yug s/ ;DklQ -p_ ljQLo ljj/0fsf] ;l~rt d'gfkmf /÷jf cGo
a/fa/sf] /sd ;l~rt d'gfkmf vftfnfO{ vr{ u/L ljt/0f of]Uo d'gfkmf ;+u ;DalGwt v'b :yug s/
a'Fbf g+ #-v_-p_ df lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . :yug s/sf] k'g u0fgf ;DklQ a/fa/sf] /sd ;l~rt d'gfkmf vftfnfO{ vr{
;+zf]wg . ubf{ :yug s/ ;DklQsf] d"No (Carrying Amount) df sdL u/L lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . :yug
cfPsf] jif{df sdLcfPsf] a/fa/sf] /sd lgodgsf/L sf]ifaf6 s/sf] k'g u0fgf ubf{ :yug s/ ;DklQsf]
;l~rt d'gfkmf vftfdf lkmtf{ ug{ ;lsg]5 . d"No(Carrying Amount) df sdL cfPsf] jif{df sdL
cfPsf] a/fa/sf] /sd lgodgsf/L sf]ifaf6 ;l~rt
d'gfkmf vftfdf lkmtf{ ug{ ;lsg]5 .
42. O=k|f=lgb]{zg g+= xfn gePsf] $=Uffleg] tyf k|flKt -Merger & Acquisition_ sf]
$÷)&* df a'Fbf g+ $ n]vfÍg ;DaGwdf M
yk ul/ qmd ;+Vof b'O{ jf b'O{eGbf a9L ;+:yfx? Ps cfk;df ufleO{ jf
ldnfg . Ps ;+:yfn] csf]{ ;+:yfnfO{ k|flKt ubf{ ufEg] jf k|flKt
ug]{ ;+:yfn] ufleg] jf k|flKt x'g] ;+:yfsf] ;DklQ,
bfloTj tyf OlSj6Lsf] n]vfÍg ubf{ b]xfo adf]lhd
ug'{kg]{5 .
g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
1. Uffleg] tyf k|flKt ;DaGwL n]vfÍg ubf{ NFRS 3
Business Combination tyf g]kfn rf6{8
PsfpG6]G6\; ;+:yfn] ldlt @)&(.)$.!% df
hf/L u/]sf] Explanatory Note on Accounting
for Business Combination sf] Joj:yf cg'?k
ug'{kg]{5 .
2. o;/L n]vfÍg ubf{ Explanatory Note sf] a'Fbf g+=
* sf] Joj:yfadf]lhd Other Component of
Equity cGtu{t ufleg] jf k|flKt eO{ cfpg]
;+:yfsf] Acquisition Date df sfod /x]sf]
ljleGg lzif{ssf sf]ifx? -;l~rt d'gfkmf ;lxt_
ufEg] jf k|flKt ug{] ;+:yfsf] ;DalGwt sf]ifsf]
lzif{sdf /xg] u/L n]vfÍg ug'{kg]{5 .
3. ufEg] ufleg] jf k|flKt -PlSjlhzg_ df ;+nUg
;+:yfx?sf] r'Qmf k"FhLsf] s'n of]u eGbf ufleP/
jf k|flKt -PlSjlhzg_ kZrft sfod x'g]
;+:yfsf] r'Qmf k"FhL sd x'g] ePdf r'Qmf k"FhLdf
km/s x'g cfpg] /sd -art_ nfO{ k"FhLut
hu]8f sf]if -Capital Reserve_ df n]vfÍg ug'{
kg]{5 . o:tf] /sdaf6 z]o/wgLx?nfO{ gub
nfef+z afF8\g kfOg] 5}g .
4. Other Component of Equity dWo] pk/f]Qm a'Fbf
g+= @ / # adf]lhd n]vfÍg ePsf] sf]ifx?
afx]sklg /sd afFsL x'g cfPdf ;f] /sdnfO{
Merger/Acquisition Reserve df n]vfÍg ug'{kg]{5
. o; l/he{df ePsf] /sdaf6 z]o/wgLx?nfO{
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
nfef+z af8\g kfO{g] 5}g . t/ ufleg] jf k|flKt
eO{ pTkGg ePsf] Goodwill sf] xfgL gf]S;fgL
(Impairment Loss) gfkmf gf]S;fg lx;fadf vr{
n]vfÍg eP a/fa/sf] /sd nfef+z ljt/0f ug{
o; Joj:yfn] afwf k'u]sf] dflgg] 5}g .
5. df n]vfÍg ul/Psf]
Merger/Acquisition Reserve
/sd lgodgsf/L sf]ifdf hDdf ug'{kg]{5 . o;/L
Goodwill a/fa/sf] /sd Merger/Acquisition
Reserve dfkm{t lgodgsf/L sf]ifdf hDdf ePsf]
cj:yfdf pQm /sd k'FhLsf]if u0fgf ug]{
k|of]hgsf nflu CET 1 af6 36fpg cfjZos
x'g]5}g .
43. O=k|f=lg=g+=$÷)&* Statement Of Distributable Profit or Loss
For the year end of …………..

-;DalGwt cg';"rL_ (As per NRB Regulation)

Bank

afflif{s ljQLo ljj/0fsf] Current Year Previous Year

9fFRff cGtu{t Details Net profit or (loss) as per statement of profit or loss
Appropriations:
a. General reserve
about the b. Foreign exchange fluctuation fund
c. Capital redemption reserve

distributable d. Corporate social responsibility fund

e. Employees' training fund
f. Other
profit sf] 9fFrfdf Profit or (loss) before regulatory adjustment
Regulatory adjustment :
- -

;+zf]wg . a. Interest receivable (-)/previous accrued interest received (+)

b. Short loan loss provision in accounts (-)/reversal (+)
c. Short provision for possible losses on investment (-)/reversal (+)
d. Short loan loss provision on Non Banking Assets (-)/resersal (+)
e. Deferred tax assets recognised (-)/ reversal (+)
f. Goodwill recognised (-)/ impairment of Goodwill (+)
g. Bargain purchase gain recognised (-)/resersal (+)
h. Actuarial loss recognised (-)/reversal (+)
i. Other
Net Profit for the year end ………… available for distirubtion - -
Opening Retained Earning as on Shrawan 1…… -
Adjustment (+/-)
Distribution:
Bonus shares issued
Cash Dividend Paid
Total Distributable profit or (loss) as on year end date
Annualised Distributable Profit/Loss per share
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
44. O=k|f=lg=g+=$÷)&* Statement Of Distributable Profit or Loss
For the Qtr end of …………..

-;DalGwt cg';"rL_ (As per NRB Regulation)

Bank

q}dfl;s ljQLo Current Year Previous Year

Correspondng Qtr

ljj/0fsf] 9fFRff cGtu{t Net profit or (loss) as per statement of profit or loss
Upto this Qtr YTD YTD

Appropriations:
Details about the a. General reserve
b. Foreign exchange fluctuation fund

distributable c. Capital redemption reserve

d. Corporate social responsibility fund
e. Employees' training fund
profit sf] 9fFrfdf f. Other
Profit or (loss) before regulatory adjustment - -

;+zf]wg . Regulatory adjustment :

a. Interest receivable (-)/previous accrued interest received (+)
b. Short loan loss provision in accounts (-)/reversal (+)
c. Short provision for possible losses on investment (-)/reversal (+)
d. Short loan loss provision on Non Banking Assets (-)/resersal (+)
e. Deferred tax assets recognised (-)/ reversal (+)
f. Goodwill recognised (-)/ impairment of Goodwill (+)
g. Bargain purchase gain recognised (-)/resersal (+)
h. Actuarial loss recognised (-)/reversal (+)
i. Other
Net Profit for the Qtr end ………… available for distirubtion - -
Opening Retained Earning as on Shrawan 1…… -
Adjustment (+/-)
Distribution:
Bonus shares issued
Cash Dividend Paid
Total Distributable profit or (loss) as on Qtr end date
Annualised Distributable Profit/Loss per share

45. O=k|f=lg=g+=$÷)&* Statement Of Distributable Profit or Loss

For the Qtr end of …………..

-;DalGwt cg';"rL_ (As per NRB Regulation)

Bank

q}dfl;s ljQLo
Current Year Previous Year
Correspondng Qtr
Upto this Qtr YTD YTD
ljj/0fsf] 9fFRff cGtu{t Net profit or (loss) as per statement of profit or loss
Appropriations:
statement of a. General reserve
b. Foreign exchange fluctuation fund
c. Capital redemption reserve
distributable d. Corporate social responsibility fund
e. Employees' training fund

profit or loss sf] f. Other

Profit or (loss) before regulatory adjustment - -

9fFrfdf ;+zf]wg . Regulatory adjustment :

a. Interest receivable (-)/previous accrued interest received (+)
b. Short loan loss provision in accounts (-)/reversal (+)
c. Short provision for possible losses on investment (-)/reversal (+)
d. Short loan loss provision on Non Banking Assets (-)/resersal (+)
e. Deferred tax assets recognised (-)/ reversal (+)
f. Goodwill recognised (-)/ impairment of Goodwill (+)
g. Bargain purchase gain recognised (-)/resersal (+)
h. Actuarial loss recognised (-)/reversal (+)
i. Other
Net Profit for the Qtr end ………… available for distirubtion - -
Opening Retained Earning as on Shrawan 1…… -
Adjustment (+/-)
Distribution:
Bonus shares issued
Cash Dividend Paid
Total Distributable profit or (loss) as on Qtr end date
Annualised Distributable Profit/Loss per share
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
46. O=k|f=lg=g+=$÷)&*
Deferred Tax 4.15
Group Bank
Current Year Current Year
Deferred Tax 4.15 Net Deferred
Deferred Tax Deferred Tax Net Deferred Tax
Group Bank Particulars Deferred Tax Assets/ Deferred Tax
Liabilities Liabilities Assets/ (Liabilities)
Tax Assets (Liabilities) Assets

-;DalGwt cg';"rL_
Current Year Current Year

(Liabilities)

(Liabilities)
Tax Assets/

Tax Assets/
Tax Assets
Liabilities

Liabilities
Deferred

Deferred

Deferred

Deferred

Deferred

Deferred
Deferred tax on temporary differences on following items

Assets
Tax

Tax

Tax
Net

Net
Loan and Advance to B/FIs
Loans and advances to customers
Investment properties

aflif{s ljQLo ljj/0fsf]

Investment securities
Deferred tax on temporary differences on following items Property & equipment
Loan and Advance to B/FIs Employees' defined benefit plan
Loans and advances to customers Lease liabilities
Investment properties Provisions

9fFRff cGtu{t :yug

Other temporary differences
Investment securities
Deferred tax on temporary differences
Property & equipment
Deferred tax on carry forward of unused tax losses
Employees' defined benefit plan
Deferred tax due to changes in tax rate
Lease liabilities
Net Deferred tax asset/(liabilities) as on year end of ……………….
Provisions Recognised in profit or loss

s/;Fu ;DalGwt
Other temporary differences Recognised in other comprehensive income
Deferred tax on temporary differences Recognised directly in equity
Deferred tax asset/(liabilities) as on Shrawan 1, ……….
Deferred tax on carry forward of unused tax losses
Origination/(Reversal) during the year
Deferred tax due to changes in tax rate
Net Deferred tax asset/(liabilities) as on year end of …….. Deferred tax expense/(income) recognised in profit or loss

cg';"rL $=!% df
Deferred tax (asset)/liabilities as on sawan 1, …….. Deferred tax expense/(income) recognised in other comprehensive income
Origination/(Reversal) during the year Deferred tax expense/(income) recognised directly in equity

Previous Year Previous Year

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

;+zf]wg .
Deferred tax expense/(income) recognized in other comprehensive income Particulars Deferred Tax Assets/
Tax Assets Liabilities Assets Liabilities Assets/ (Liabilities)
Deferred tax expense/(income) recognized in directly in equity (Liabilities)
Deferred tax on temporary differences on following items
Loan and Advance to B/FIs
Loans and advances to customers
Investment properties
Previous Year Previous Year Investment securities

(Liabilities)

(Liabilities)
Tax Assets/

Tax Assets/
Tax Assets

Tax Assets
Property & equipment

Liabilities

Liabilities
Deferred

Deferred

Deferred

Deferred

Deferred

Deferred
Tax

Tax
Net

Net
Employees' defined benefit plan
Lease liabilities
Provisions
Deferred tax on temporary differences on following items Other temporary differences
Loan and Advance to B/FIs Deferred tax on temporary differences
Loans and advances to customers Deferred tax on carry forward of unused tax losses
Investment properties Deferred tax due to changes in tax rate
Investment securities Net Deferred tax asset/(liabilities) as on year end of …………..
Property & equipment Recognised in profit or loss
Recognised in other comprehensive income
Employees' defined benefit plan
Recognised directly in equity
Lease liabilities
Deferred tax asset/(liabilities) as on Shrawan 1, …………..
Provisions
Origination/(Reversal) during the year
Other temporary differences
Deferred tax on temporary differences Deferred tax expense/(income) recognised in profit or loss
Deferred tax on carry forward of unused tax losses Deferred tax expense/(income) recognised in other comprehensive income
Deferred tax expense/(income) recognised directly in equity -

47. O=k|f=lg=g+=$÷)&* xfn gePsf] . 5.11 Variations between audited and unaudited
-;DalGwt cg';"rL_ Financial Statements alongwith reason for the same.
afflif{s ljQLo ljj/0fsf]
9fFRff cGtu{t Disclosure
& Additional Information
df a'Fbf g+= 5.11 yk u/L
qmd ;+Vof ldnfg .
48. O=k|f=lg=g+=%÷)&* sf] xfn gePsf] . Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] Unique
a'Fbf g+= -$_ -!@_ Document Identification Number-UDIN_ pNn]v
yk . ePsf] n]vfkl/If0f k|ltj]bg dfq :jLsf/ ug'{kg]{5 .
g]kfn rf6{8{ PsfpG6]G6\; ;+:yfsf] j]a;fO{6df /x]sf]
UDIN portal af6 k]z ul/Psf] ljj/0f oyfy{ /x]sf]
olsg u/]sf] Joxf]/f shf{ kmfOndf :ki6 ?kdf
pNn]v ug'{kg]{5 .
49. O=k|f=lgb]{zg g+=%÷)&* ;"rgf k|ljlwaf6 x'g ;Sg] ;~rfng hf]lvdnfO{ Go"gLs/0f x6fO{Psf] .
sf] a'Fbf g+ %-u_ x6fO{ ug]{ Joj:yfnfO{ a9L k|efjsf/L agfO{ ;f]sf] lg/LIf0f tyf
qmd;+Vof ldnfg . ;'kl/j]If0fnfO{ Jojl:yt ug{ ;"rgf k|ljlw ;DaGwL dfu{bz{g
-Information Technology Guideline_ adf]lhd ;"rgf
k|0ffnLsf] n]vfk/LIf0f u/fpg' kg]{5 / ;f]sf] k|ltj]bg o;
a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg{]5 .
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
50. O=k|f= lgb]{zg g++= ^ sf] -#_ PseGbf a9L Ohfhtkqk|fKt ;+:yfsf] ;~rfns, -#_ PseGbf a9L Ohfhtkqk|fKt ;+:yfsf]
a'Fbf g= ! sf] v08 # df ;Nnfxsf/ jf sfo{sf/L clwsf/ k|of]u ug]{ cGo s'g} kbdf ;~rfns, ;Nnfxsf/ jf sfo{sf/L clwsf/ k|of]u
;+zf]wg . /xg gkfOg] ug]{ cGo s'g} kbdf /xg gkfOg]
Pp6f ;+:yfdf ;~rfns /x]sf] JolQm Ps}k6s csf]{ Pp6f ;+:yfdf ;~rfns /x]sf] JolQm Ps}k6s csf]{
Ohfhtkqk|fKt ;+:yf nufot ;xsf/L P]g, @)$* cGtu{t Ohfhtkqk|fKt÷cg'dltk|fKt÷:jLs[ltk|fKt ;+:yf
;+rflnt art tyf C0f ;xsf/L ;+:yf tyf aLdf ;DaGwL nufot ;xsf/L P]g, @)$* cGtu{t ;+rflnt art
Joj;fo ;~rfng ug]{ ;+ul7t ;+:yf ;d]tsf] ;~rfns, tyf C0f ;xsf/L ;+:yf tyf aLdf ;DaGwL Joj;fo
;Nnfxsf/ jf s'g} klg kbdf /xg kfOg] 5}g . ;~rfng ug]{ ;+ul7t ;+:yf ;d]tsf] ;~rfns,
;Nnfxsf/ jf s'g} klg kbdf /xg kfOg] 5}g .
51. O=k|f= lgb]{zg g++=^ sf] ;+:yfnfO{ bIf, ljj]sk"0f{ Pjd\ Jofj;flos ?kdf;+:yfnfO{
;~rfngbIf, ;+:yfnfO{ bIf, ljj]sk"0f{ Pjd\ Jofj;flos ?kdf
a'Fbf g+= @ sf] pkbkmf s ug{ pko'Qm lsl;dsf] sd{rf/L k|zf;g ljlgodfjnL tof/ ;~rfng ug{ pko'Qm lsl;dsf] sd{rf/L ;]jf
df ;+zf]wg . u/L of]Uo tyf ;Ifd pRr kbflwsf/Lx?sf] 5gf}6 tyf ljlgodfjnL tof/ u/L of]Uo tyf ;Ifd pRr
lgo'lQm ug'{ kg]{5 . kbflwsf/Lx?sf] 5gf}6 tyf lgo'lQm ug'{ kg]{5 .
52. O=k|f= lgb]{zg g++=^ sf] cfˆgf] dftxtsf sd{rf/LnfO{ cfr/0fsf] ljifodf lgb]{zg cfˆgf] dftxtsf sd{rf/LnfO{ cfr/0fsf] ljifodf
a'Fbf g+= % sf] pkbkmf ! lbg] / hfgsf/L lng] pQ/bfloTj ljefuLo k|d'vx?sf] x'g]5 . lgb]{zg lbg] / hfgsf/L lng] pQ/bfloTj ljefuLo
v df ;+zf]wg . sd{rf/Ln] cg'zf;g jf lgod pNn+3g u/]df To;sf] k|d'vx?sf] x'g]5 . sd{rf/Ln] cg'zf;g jf lgod
k|ltj]bg ;DalGwt ljefuLo k|d'vn] sd{rf/L k|zf;g pNn+3g u/]df To;sf] k|ltj]bg ;DalGwt ljefuLo
ljefunfO{ pknAw u/fpg' kg]{5 / k|zf;g ljefun] pQm k|d'vn] hgzlQm Joj:yfkg ljefunfO{ pknAw
k|ltj]bgsf] clen]v ;'kl/j]If0fsf] qmddf o; a}+ssf] u/fpg' kg]{5 / k|zf;g ljefun] pQm k|ltj]bgsf]
;'kl/j]If0f 6f]nLnfO{ pknAw u/fpg' kg]{5 . clen]v ;'kl/j]If0fsf] qmddf o; a}+ssf] ;'kl/j]If0f
6f]nLnfO{ pknAw u/fpg' kg]{5 .
53. O=k|f= lgb]{zg g++=^ sf] Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cfˆgf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cfˆgf
a'Fbf g+= % sf] pkbkmf !# sd{rf/LnfO{ sd{rf/L ljlgodfjnLdf plNnlvt====== sd{rf/LnfO{ sd{rf/L ;]jf ljlgodfjnLdf plNnlvt======
df ;+zf]wg .
54. O=k|f= lgb]{zg g++= ^ sf] Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfkm\gf sd{rf/Lsf]] Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfkm\gf
a'Fbf g= ^ df ;+zf]wg . bIftf clej[l4sf nflu k|To]s jif{ ut cfly{s jif{sf] s'n sd{rf/Lsf]] bIftf clej[l4sf nflu k|To]s jif{ ut
tnaeQfvr{sf] Go"gtd # k|ltzt /sd tflnd tyf cfly{s jif{sf] s'n tnaeQf vr{sf] Go"gtd #
j[lQljsf;df vr{ ug'{ kg]{5 . t/, of] Joj:yf cfly{s jif{ k|ltzt /sd tflnd tyf j[lQ ljsf;df vr{ ug'{
@)&&÷&* sf] nflu clgjfo{ x'g] 5}g . kg]{5 .
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
55. O=k|f= lgb]{zg g++= ^ sf] dxfdf/Lsf] xfnsf] ljifd kl/l:yltnfO{ b[li6ut u/L a}+s tyf a}+s tyf ljQLo ;+:yfn] clS;hg l;ln08/,
a'Fbf g= !^ sf] pka'Fbf ljQLo ;+:yfn] clS;hg l;ln08/, clS;hg sG;G6]«6/, hLjg clS;hg sG;G6]«6/, hLjg /Ifs EoflS;g, cf}ifwL
-s_ sf] % df ;+zf]wg /Ifs EoflS;g, cf}ifwL cflbsf] ;xh cfk"lt{sf] nflu k|ToIf cflbsf] ;xh cfk"lt{sf] nflu k|ToIf ?kdf u/]sf] vr{
?kdf u/]sf] vr{ Pj+ ;+:yfdf sfo{/t sd{rf/Lsf] nflu Pj+ ;+:yfdf sfo{/t sd{rf/Lsf] nflu ljZjJofkL
sf]le8–!( h:tf dxfdf/LhGo /f]uaf6 ;'/lIft /fVg, /f]syfd dxfdf/Laf6 ;'/lIft /fVg, /f]syfd ug{ tyf pkrf/
ug{ tyf pkrf/ ubf{ nfUg] -jf:tljs lan adf]lhdsf]_ vr{ . ubf{ nfUg] -jf:tljs lan adf]lhdsf]_vr{ .
56. O=k|f=lgb]{zg g+= ^ sf] xfn gePsf] j}b]lzs /f]huf/Ldf hfg] g]kfnLsf] ljk|]if0f -
aF'bf g+=!^ sf] pka'Fbf ( /]ld6ofG;_ art vftfdf a}+s tyf ljQLo ;+:yfsf
yk u/L qmd;+Vof ldnfg tkm{af6 hDdf ul/Psf] k|lt vftf ?=!)) -cIf/]kL
. Ps ;o dfq_ ;Ddsf] vr{ /sd .
57. O=k|f=lgb]{zg g+= ^ sf] -5_ jfl0fHo a}+s tyf /fli6«o :t/sf ljQLo ;+:yfx?n] -5_ jfl0fHo a}+s tyf /fli6«o :t/sf ljQLo
aF'bf g+=!^ sf] pka'Fbf 5 ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf 5'6\ofPsf] /sdnfO{ ;+:yfx?n] ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf
df ;+zf]wg . ljQLo ;fIf/tf k|j4{g ug]{ nufotsf lqmofsnfknfO{ 5'6\ofPsf] /sdnfO{ ljQLo ;fIf/tf k|j4{g ug]{
k|f]T;flxt ug{ k|To]s k|b]zdf Go"gtd !) k|ltzt x'g]u/L vr{ nufotsf lqmofsnfknfO{ k|f]T;flxt ug{ k|To]s
ug'{kg]{5 . k|b]zdf Go"gtd !) k|ltzt x'g]u/L vr{ ug'{kg]{5 .
o;/L ul/Psf] vr{sf] lj:t[t ;+:yfut ljj/0f k|To]s
cfly{s jif{ ;dfKt ePsf] ! dlxgfleq cfˆgf]
j]a;fO6df k|sfzg ug'{kg]{5 .
58. O=k|f=lgb]{zg g+= *÷)&* t/, k|rlnt sfg'gadf]lhd ;"rLs[t x'ggkg]{ ;+:yfdf t/, k|rlnt sfg'g adf]lhd ;"rLs[t x'g gkg]{
sf] a'Fbf # sf] pka'Fbf ! Ohfhtkqk|fKt ;+:yfsf] PsfpGg k|ltzt jf ;f] eGbf a9L ;+:yfdf Ohfhtkqk|fKt ;+:yfsf] PsfpGg k|ltzt
sf] k|ltaGwfTds nufgL /x]sf] cj:Yffdf / shf{ ;"rgf s]Gb| lnld6]8, Nepal jf ;f] eGbf a9L nufgL /x]sf] cj:Yffdf / shf{
jfSof+zdf ;+zf]wg . Clearing House Ltd., National Banking Institute tyf k"jf{wf/ ;"rgf s]Gb| lnld6]8, Nepal Clearing House Ltd.,
ljsf; a}+ssf] ;]o/df u/]sf] nufgLdf nufgL ;dfof]hg National Banking Institute, Nepal Stock Exchange
sf]if sfod ug{ clgjfo{ x'g] 5}g . ;fy}, g]kfnsf] e'QmfgL Ltd tyf k"jf{wf/ ljsf; a}+ssf] ;]o/df u/]sf]
k|0ffnLsf] cfw'lgsLs/0fsf nflu k"jf{wf/ tof/ ug{ d2t nufgLdf nufgL ;dfof]hg sf]if sfod ug{ clgjfo{
k'¥ofpg sDtLdf !% j6f a}+s tyf ljQLo ;+:yfsf] ;+o'Qm x'g] 5}g . ;fy}, g]kfnsf] e'QmfgL k|0ffnLsf]
nufgLåf/f k|jl4{t Payment Switch sf] sfo{ ug]{ sDkgLdf cfw'lgsLs/0fsf nflu k"jf{wf/ tof/ ug{ d2t
ul/Psf] nufgLsf] xsdf ;d]t nufgL ;dfof]hg sf]if sfod k'¥ofpg a}+s tyf ljQLo ;+:yfsf] ;+o'Qm nufgLåf/f
ug'{ kg]{ 5}g . k|jl4{t Payment Switch sf] sfo{ ug]{ sDkgLdf
ul/Psf] nufgLsf] xsdf ;d]t nufgL ;dfof]hg
sf]if sfod ug'{ kg]{ 5}g .
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
59. O=k|f= lgb]{zg g++ * sf] O=k|f=lg= g+= !& sf] a'Fbf g+ % adf]lhd ljkGg ju{ shf{df O=k|f=lg= g+= !& sf] a'Fbf g+ % adf]lhd ljkGgju{
a'Fbf g # sf] pkbkmf % u0fgf ug]{ k|of]hgsf] nflu afx]s …3Ú ju{sf] n3'ljQ ljQLo shf{df u0fgf ug]{ k|of]hgsf] nflu afx]s …3Ú ju{sf]
df ;+zf]wg . ;+:yfsf] z]o/df nufgL ug{ kfOg] 5}g . o;cl3 -ldlt n3'ljQ ljQLo ;+:yfsf] z]o/df nufgL ug{ kfOg]
@)&*.)@.!) ;Dd_ To:tf] z]o/ v/Lb u/]sf] eP @)&* k'; 5}g .
d;fGtleq laqmL÷ljlgj]z ul/;Sg'kg]{5 .
60. O=k|f= lgb]{zg g++ * sf] Ohfhtkqk|fKt ;+:yfn] k|fylds k'FhLsf] @% k|ltztsf] * -ª_ Ohfhtkqk|fKt ;+:yfn] cfjZos gLlt th'{df
a'Fbf g * -ª_ df ;+zf]wg ;Ldfleq /xL hUuf, ejg jf b'j} vl/b jf ejg lgdf{0f u/L k|fylds k'FhLsf] @% k|ltztsf] ;Ldfleq /xL
. ug'{kg]{5 . hUuf, ejg jf b'j} vl/b jf ejg lgdf{0f ug'{kg]{5 .
61. g]=/f=a}+s lgb]{zg kmf=g+= != cfjlws shf{ M != cfjlws shf{ M
(=# s sf] k|li6s/0f sf] o; cGtu{t kg{] cfjlws shf{ (Term Loan) eGgfn] o; cGtu{t kg{] cfjlws shf{ (Term Loan)
! df ;+zf]wg ug]{ / ;f]lx k'FhLut k|s[ltsf] vr{sf] nflu Ps jif{eGbf j9L cjlwsf] eGgfn] k'FhLut k|s[ltsf] vr{sf] nflu Ps jif{eGbf
adf]lhd kmf/ddf nflu k|jfx ePsf] shf{nfO{ ;Demg' kb{5 . Ps jif{eGbf sd j9L cjlwsf] nflu k|jfx ePsf] shf{nfO{ ;Demg'
;+zf]wg . cjlwsf] cfjlws shf{ ePdf l8df08 tyf cGo rfn' k'FhL kb{5 . Ps jif{eGbf sd cjlwsf] cfjlws shf{
shf{ zLif{sdf hgfpg' kg{]5 . To;}u/L ls:tfjGbLdf jf ePdf cNksflng cjlwsf] shf{ zLif{sdf hgfpg'
Psd'i6 c;'n ug{] u/L k|jflxt s'g} klg cjlwsf] cfjf;Lo kg{]5 . To;}u/L ls:tfjGbLdf jf Psd'i6 c;'n
3/ shf{, l/on :6]6 shf{, xfo/kr{]h shf{ nufotsf cGo ug{] u/L k|jflxt s'g} klg cjlwsf] cfjf;Lo 3/
zLif{sdf kg{] u/L k|jflxt cfjlws shf{ o; cGtu{t shf{, l/on :6]6 shf{, xfo/kr{]h shf{ nufotsf
ghgfO{ ;DalGwt zLif{sdf g} hgfpg' kg{]5 . cGo zLif{sdf kg{] u/L k|jflxt cfjlws shf{ o;
cGtu{t ghgfO{ ;DalGwt zLif{sdf g} hgfpg'
kg{]5 .
62. g]=/f=a}+s lgb]{zg kmf=g+= @= cf]e/8«fˆ6 shf{ M @= cf]e/8«fˆ6 shf{ M
(=# s sf] k|li6s/0f sf] cf]e/8«fˆ6 ;'ljwf pknAw u/fpg kfpg] a}+s tyf ljQLo k|fs[lts JolQmnfO{ k|bfg ul/Psf] cf]e/8«fˆ6 shf{sf]
@ df ;+zf]wg ug]{ / ;+:yfx?n] cfˆgf JolQmut jf ;+:yfut u|fxsx?nfO{ jSof}tf /sd o; zLif{sdf hgfpg' kg{]5 .
;f]lx adf]lhd kmf/ddf cf]e/8«fˆ6 ;Ldf k|bfg u/L jf rNtL lgIf]k vftfdf
;+zfwg . cf]e/8«g ;'ljwf pknAw u/fO{ shf{ k|jfx u/L jSof}tf
/x]sf] /sd o; zLif{sdf hgfpg' kg{]5 .
63. g]=/f=a}+s lgb]{zg kmf=g+= xfn gePsf] . #= Sof; qm]l86 shf{
(=# s sf] k|li6s/0f df cf}Bf}lus Pjd\ Jofkfl/s sDkgL÷kmd{÷;+:yfsf] rfn"
# yk u/L qmd;+Vof ;DklQ Joj:yfkgsf nflu ;f]xL rfn" ;DklQ lwtf]nfO{
ldnfg ug]{ . ;f]lx b[li6aGws -Hypothecation_ /÷jf w/f}6 aGws -
adf]lhd kmf/ddf Pledge_ /fvL a}+s tyf ljQLo ;+:yfn] k|bfg ug]{
;+zfwg . gjLs/0fof]Uo shf{sf] jSof}tf /sd o; zLif{sdf
hgfpg' kg{]5 .
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
64. g]=/f=a}+s lgb]{zg kmf=g+= $= l8df08 tyf cGo rfn' k'FhL shf{ M $= cNksflng cjlwsf] shf{ M
(=# s sf] k|li6s/0f sf] l8df08 tyf cGo rfn' k'FhL shf{ cGtu{t Hypothecation, cf}Bf}lus Pjd\ Jofkfl/s sDkgL÷kmd{÷;+:yfsf]
$ df ;+zf]wg / ;f]lx Working Capital, Short Term Loan, Demand Loan, Time cNksfnLg rfn"k"FhLsf] cfjZostfnfO{ k"lt{ ug{
Loan, Cash Credit nufotsf cGo rfn' k'FhL k|s[ltsf ;a} ;f]xL rfn" ;DklQ lwtf]nfO{ b[li6aGws -
adf]lhd kmf/ddf
shf{x? ;dfj]z x'g] 5g\ . Hypothecation_ /÷jf w/f}6 aGws -Pledge_
;+zfwg .
/÷jf lwtf]aGws -Mortgage_ u/L lglZrt cjlw
tf]sL Psd'i6 shf{ k|jfx / Psd'i6 e'QmfgL x'g]
u/L a}+s tyf ljQLo ;+:yfn] k|bfg ug]{ shf{ tyf
Ps jif{;Dddf e'QmfgL x'g] u/L k|jfx ePsf
cfjlws shf{ o; lzif{sdf ;dfj]z x'g] 5g\ .
65. g]=/f=a}+s lgb]{zgkmf=g+= %=l/on :6]6 shf{ ;fk6 M %=l/on :6]6 shf{ ;fk6 M
(=# s sf] k|li6s/0f sf] l/on :6]6sf] nflu k|jfx ul/Psf] shf{ ;fk6 eGgfn] l/on :6]6sf] nflu k|jfx ul/Psf] shf{ ;fk6 eGgfn]
% sf] c df ;+zf]wg . lgDgfg';f/sf] shf{ ;fk6nfO{ ;Demg' kb{5 . lgDgfg';f/sf] shf{ ;fk6nfO{ ;Demg' kb{5 .
-c_ ? ! s/f]8 %) nfv;Ddsf cfjf;Lo 3/ shf{ -Residential -c_ ? ! s/f]8 %) nfveGbf a9Lsf cfjf;Lo 3/
Real Estate_ shf{ -Residential Real Estate_
66. g]=/f=a}+s lgb]{zgkmf=g+= &= dflh{g k|s[ltsf] shf{ ;fk6 M &= dflh{g k|s[ltsf] shf{ ;fk6 M
(=# s sf] k|li6s/0f sf] s' g } klg JolQm jf ;+:yfnfO{ shf{ ;fk6 k|jfx ubf{ s'g} ;"rLs[t s'g} klg JolQm jf ;+:yfnfO{ shf{ ;fk6 k|jfx ubf{ s'g}
& df ;+zf]wg . sDkgLsf] ;]o/ jf l8j]~r/ ;'/If0fsf] ?kdf lwtf] lnO{ k|jfx ;"rLs[t sDkgLsf] ;]o/ jf l8j]~r/ ;'/If0fsf] ?kdf
ePsf shf{nfO{ dflh{g k|s[ltsf] shf{ ;fk6sf] ?kdf lnOg] 5 . lwtf] lnO{ z]o/ jf l8a]~r/ vl/b ug{ k|jfx ePsf
t/, cGo k|of]hgsf nflu k|jflxt shf{df yk jf cltl/Qm shf{nfO{ dflh{g k|s[ltsf] shf{ ;fk6sf] ?kdf lnOg] 5 .
;'/If0f:j?k ;"rLs[t sDkgLsf] ;]o/ jf l8j]~r/ lwtf] /fv]sf] t/, cGo k|of]hgsf nflu k|jflxtshf{df ykjfcltl/Qm
cj:yfdf To:tf] shf{nfO{ dflh{g k|s[ltsf] shf{ dflgg] 5}g . ;'/If0f:j?k ;"rLs[t sDkgLsf] ;]o/ jf l8j]~r/ lwtf]
/fv]sf] cj:yfdf To:tf] shf{nfO{ dflh{g k|s[ltsf] shf{
dflgg] 5}g .
67. O=k|f=lg=g+=(÷)&* yk ug'{kg]{ –
-;DalGwt cg';"rL_ gePsf] #=!=* k'jf{wf/ ljsf; a}+s
g]=/f=a}+s
lgb]{zgkmf=g+=(=* sf]
9fFrf df ;+zf]wg .
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .

68. O=k|f= lgb]{zg g++= !! sf] *= cu'jf ;+:yfsf] rog ;a}eGbf a9L shf{ ;fk6 tyf *= cu'jf ;+:yfsf] rog ;a}eGbf a9L shf{
a'Fbf g+= * df ;+zf]wg . ;'ljwfsf] c+znufgL ug{ OR5's, u|fxs;Fu nfdf] cjlwb]lv ;fk6 tyf ;'ljwfsf] c+z nufgL ug{ OR5's,
kl/lrt, ;x– ljQLos/0fdf cg'ej k|fKt tyf Jofj;flos u|fxs;Fu nfdf] cjlwb]lv kl/lrt, ;x–
;Nnfx lbg] ;Ifdtf cflbsf] cfwf/df ;x–ljQLos/0f ljQLos/0fdf cg'ej k|fKt tyf Jofj;flos
;d"xsf ;b:on] cfkm"dWo]af6 s'g} Ps Ohfhtkqk|fKt ;Nnfxlbg] ;Ifdtf cflbsf] cfwf/df ;x–
;+:yfnfO{ cu'jf ;+:yfsf] ?kdf rog ug'{ kg]{5 ljQLos/0f ;d"xsf ;b:on] cfkm"dWo]af6 s'g} Ps
Ohfhtkqk|fKt ;+:yfnfO{ cu'jf ;+:yfsf] ?kdf rog
ug'{ kg]{5 . ;fy}, cfjZos ePdf ;xljQLos/0f
;Demf}tfdf sfd, st{Jo pNn]v u/L ;x cu'jf (Co-
lead) ;+:yfsf] Joj:yf ug{ ;lsg] 5 .
69. lgb]{zg g+= !@÷)&* sf] o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt
klxnf] cg'R5]bdf ;+:yfx?sf] shf{ k|jfxdf z'4tf / pko'Qmtf sfod ug]{ ;+:yfsf] shf{ ljZn]if0fnfO{ k|efjsf/L agfpg
;+zf]wg . k|of]hgsf] nflu ;f] ;DaGwL ;"rgf Joj:yf / oyf;dodf shf{;DaGwL ;"rgfsf] Joj:yf / a}+lsª k|of]hgsf
shf{ gltg]{ C0fLx?sf] sfnf];"rL tof/ ug]{ sfo{nfO{ lgoldt nflu sfnf];"rL tof/ ug]{ sfo{nfO{ lgoldt tyf
tyf Jojl:yt u/L Pp6} :yfgaf6 ;"rgf k|fKt x'g] Joj:yf Jojl:yt ug{ jf~5gLo ePsf]n] g]kfn /fi6« a}+s P]g,
ug{ jf~5gLo ePsfn] g]kfn /fi6« a}+s P]g, @)%* sf] bkmf @)%* sf] bkmf ** sf] k|of]hgsf] nflu ;f]xL P]gsf]
** sf] k|of]hgsf] nflu ;f]xL P]gsf] bkmf &( / g]kfn /fi6« bkmf &( / g]kfn /fi6« a}+s shf{ ;"rgf ljlgodfjnL,
a}+s shf{ ;"rgf ljlgodfjnL, @)%( sf] ljlgod & n] lbPsf] @)%( sf] ljlgod & n] lbPsf] clwsf/ k|of]u u/L
clwsf/ k|of]u u/L b]xfosf lgb]{zg hf/L ul/Psf] 5 . of] lgb]{zg hf/L ul/Psf] 5 .
70. lgb]{zg g+= !@÷)&* sf] # jfl0fHo a}+s, ljsf; a}+s / ljQ sDkgLn] ;d]t x6fO{Psf] .
a'Fbf g+= @ sf] pka'Fbf # n3'ljQ ;DaGwL sf/f]af/ u/]sf] eP To:tf] sf/f]af/sf] pka'Fbf
x6fO{ qmd;+Vof ldnfg . g+= @=! / pka'Fbf g+= @=@ adf]lhdsf] 5'§} ;"rgf shf{ ;"rgf
s]Gb|nfO{ pknAw u/fpg' kg]{5 .
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
71. lgb]{zg g+= !@÷)&* sf] $ u|fxssf] ljj/0f lng' kg]{ $ u|fxssf] ljj/0f lng' kg]{
a'Fbf g+= @ sf] pka'Fbf $ Ohfhtkqk|fKt ;+:yfdf s'g} JolQm, kmd{, sDkgL jf ;+ul7t Ohfhtkqk|fKt ;+:yfdf s'g} JolQm, kmd{, sDkgL jf
sf] Joj:yf lgb]{zg g+= ;+:yfaf6 shf{÷;'ljwfsf] nflu cfj]bg k/]df shf{ ;+ul7t ;+:yfaf6 shf{÷;'ljwfsf] nflu cfj]bg k/]df
!(÷)&* sf] cg';"rL ljZn]if0fsf] nflu u|fxs÷C0fLsf] b]xfo adf]lhdsf] ljj/0f shf{ ljZn]if0fsf] nflu u|fxs÷C0fLsf] b]xfo
!(=! sf] -9_ df lng' kg]{5 M– adf]lhdsf] ljj/0f lng' kg]{5 M–
:yfgfGt/0f u/L -s_ JolQmut C0fL tyf hdfgt lbg] JolQmsf] xsdf -s_ JolQmut C0fL tyf hdfgt lbg] JolQmsf]
qmd;+Vof ldnfg . lghsf] gful/stfsf] k|ltlnlk, :yfoL tyf c:yfoL 7]ufgf, xsdf lghsf] gful/stfsf] k|ltlnlk, :yfoL tyf
lghsf] tLgk':t] / Psf3/ kl/jf/sf ;b:ox?sf]] ljj/0f . c:yfoL 7]ufgf, lghsf] tLgk':t] / Psf3/ kl/jf/sf
-v_ k|f]k|fO{6/l;k÷;fem]bf/L kmd{sf] xsdf v08 -s_ df ;b:ox?sf]] ljj/0f .
pNn]v eP cg'?ksf] k|f]k|fO6/÷ ;fem]bf/x?sf] ljj/0f / -v_ k|f]k|fO{6/l;k÷;fem]bf/L kmd{sf] xsdf v08 -
kmd{sf] tk{maf6 sf/f]af/ ug{ clVtof/k|fKt JolQmsf] gfd, y/, s_ df pNn]v eP cg'?ksf] k|f]k|fO6/÷ ;fem]bf/x?sf]
7]ufgf, ;fem]bf/L ;Demf}tfsf] k|ltlnlk / ;f];DaGwL lg0f{o . ljj/0f / kmd{sf] tk{maf6 sf/f]af/ ug{ clVtof/k|fKt
-u_ k|fOe]6 sDkgLsf] xsdf ;~rfns / ;f] sDkgLsf JolQmsf] gfd, y/, 7]ufgf, ;fem]bf/L ;Demf}tfsf]
!) k|ltzt jf ;f] eGbf a9L ;]o/ :jfldTj ePsf k|ltlnlk / ;f];DaGwL lg0f{o .
;]o/wgLx?sf] v08 -s_ df pNn]v eP cg'?ksf ljj/0f / -u_ k|fOe]6 sDkgLsf] xsdf ;~rfns / ;f]
sDkgLsf] tk{maf6 sf/f]af/ ug]{ clVtof/k|fKt JolQmsf] gfd, sDkgLsf !) k|ltzt jf ;f] eGbf a9L ;]o/ :jfldTj
y/, 7]ufgf / ;f] ;DaGwL lg0f{o . ePsf ;]o/wgLx?sf] v08 -s_ df pNn]v eP
-3_ klAns sDkgLsf] xsdf ;~rfnsx? / ;f] sDkgLsf cg'?ksf ljj/0f / sDkgLsf] tk{maf6 sf/f]af/ ug]{
!) k|ltzt jf ;f] eGbf a9L ;]o/ :jfldTj ePsf clVtof/k|fKt JolQmsf] gfd, y/, 7]ufgf / ;f]
;]o/wgLx?sf] v08 -s_ df pNn]v eP cg'?ksf ljj/0f, ;DaGwL lg0f{o .
sDkgLsf] tk{maf6 sf/f]af/ ug]{ clVtof/k|fKt JolQmsf] gfd, -3_ klAns sDkgLsf] xsdf ;~rfnsx? / ;f]
y/, 7]ufgf / ;f] ;DaGwL lg0f{o . sDkgLsf !) k|ltzt jf ;f] eGbf a9L ;]o/ :jfldTj
-ª_ lwtf] d"NofÍgstf{sf] gfd, y/, 7]ufgf / ?= !) ePsf ;]o/wgLx?sf] v08 -s_ df pNn]v eP
nfveGbf dflysf] xsdf Ohfhtkq . cg'?ksf ljj/0f, sDkgLsf] tk{maf6 sf/f]af/ ug]{
clVtof/k|fKt JolQmsf] gfd, y/, 7]ufgf / ;f]
;DaGwL lg0f{o .
-ª_ lwtf] d"NofÍgstf{sf] gfd, y/, 7]ufgf / ?=
!) nfveGbf dflysf] xsdf Ohfhtkq .
72. lgb]{zg g+= !@÷)&* sf] !_ shf{ k|jfx ug{, k'/fgf] shf{ gjLs/0f ug{, !_ shf{ k|jfx ug{, k'/fgf] shf{ gjLs/0f ug{,
a'Fbf g+= # k'g/;+/rgf jf k'g/tflnsLs/0f ug{' cufj} C0fL÷u|fxssf] k'g/;+/rgf jf k'g/tflnsLs/0f ug{' cufj}
sf] pka'Fbf ! sf] af/]df s]Gb|af6 clgjfo{ ?kdf shf{ ;"rgf lng' kg]{5 . o;/L C0fL÷u|fxssf] af/]df s]Gb|af6 clgjfo{ ?kdf shf{
Joj:yfdf ;+zf]wg . shf{ ;"rgf dfu ePdf s]Gb|n] a9Ldf # -ltg_ sfo{ ;"rgf lng' kg]{5 . t/, ;'grfFbL, d'2tL /l;b /
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
lbgleqdf To:tf] ;"rgf lbg' kg]{5 . ;/sf/L ;'/If0fkq lwtf] shf{, ? # nfv ;Ddsf]
t/, ;'grfFbL, d'2tL /l;b / ;/sf/L ;'/If0fkq lwtf] shf{, ? Credit Card shf{ / ;+lIfKt k|lqmof k"/f u/L ljB'tLo
@ nfv ;Ddsf] Credit Card shf{ / ;+lIfKt k|lqmof k'/f u/L dfWodaf6 :jLs[t x'g] ?=% nfv;Ddsf] shf{df eg]
ljB'tLo dfWodaf6 :jLs[t x'g] ?=@ nfv;Ddsf] shf{df eg] of] Joj:yf clgjfo{ x'g] 5}g .
of] Joj:yf clgjfo{ x'g] 5}g .
73. lgb]{zg g+ !@÷)&* sf] xfn gePsf] . Ohfhtkqk|fKt ;+:yfn] s'g} klg vftf vf]Ng'k"j{ shf{
a'Fbf g+ # sf] pk a'Fbf $ ;"rgf s]Gb|sf] ljj/0f cg';f/ lgIf]kstf{ sfnf];"rLdf
yk . g/x]sf] osLg u/]/ dfq vftf vf]Ng' kg]{5 . o;
jfkt ;+:yfn] u|fxs;Fu s'g} z'Ns lng kfpg] 5}g .
74. O=k|f= lgb]{zg g+= !@ sf] n]vfk/LIfs ;DaGwL ljz]if Joj:yf n]vfk/LIfs ;DaGwL ljz]if Joj:yf
a'Fbf g+= (-*_ sf] Joj:yf C0fLsf] Joj;fo tyf kl/of]hgfsf] n]vfk/LIf0f ug]{
O=k|f= lgb]{zg g++=@! sf] C0fLsf] Joj;fo tyf kl/of]hgfsf] n]vfk/LIf0f ug]{ n]vfk/LIfsn] jf;nft, gfkmf gf]S;fg lx;fj, gub
a'Fbf g+= $! yk u/L qmd n]vfk/LIfsn] jf;nft, gfkmf gf]S;fg lx;fj, gub k|jfx k|jfx ljj/0f tyf cGo ljQLo ljj/0fx? k|dfl0ft
;+Vof ldnfg . ljj/0f tyf cGo ljQLo ljj/0fx? k|dfl0ft ug]{ qmddf em'¶f ug]{ qmddf em'¶f ljQLo ljj/0f k|dfl0ft ug]{
ljQLo ljj/0f k|dfl0ft ug]{ n]vfk/LIfsnfO{ sfg'g adf]lhd n]vfk/LIfsnfO{ sfg'g adf]lhd sf/jfxL ug{ a}+s
sf/jfxL ug{ a}+s tyf ljQLo ;+:yfx?n] g]kfn rf6{8{ tyf ljQLo ;+:yfx?n] g]kfn rf6{8{ Psfp06]06
Psfp06]06 ;+:yfnfO{ l;kmfl/; ug'{kg]{5 . ;+:yfnfO{ l;kmfl/; ug'{kg]{5 .
75. lgb]{zg g+= !@÷)&* sf] -3_ Ohfhtkqk|fKt ;+:yfn] shf{ ckn]vg ug'{kbf{sf] -3_ Ohfhtkqk|fKt ;+:yfn] shf{ ckn]vg
a'Fbf g+=!) cj:yfdf, ug'{kbf{sf] cj:yfdf,
sf] pka'Fbf @-3_ sf] t/, Ohfhtkqk|fKt ;+:yfn] O=k|f= lgb]{zg g+= @÷)&& a'Fbf g+= t/, Ohfhtkqk|fKt ;+:yfn] O=k|f= lgb]{zg g+= @ sf]
Joj:yfdf ;+zf]wg . !@ sf] pka'Fbf -#_ adf]lhd tof/ u/]sf] sfo{ljlwsf] Joj:yf a'Fbf g+= !@ sf] pka'Fbf -#_ adf]lhd tof/ u/]sf]
cGtu{t x'g]u/L ?= %) xhf/ eGbf sdsf] shf{ ckn]vg ubf{ sfo{ljlwsf] Joj:yf cGtu{t x'g]u/L ?= @ nfveGbf
;DalGwt kIfnfO{ sfnf] ;"rLdf ;dfj]z gu/L shf{ ckn]vg sdsf] shf{ ckn]vg ubf{ ;DalGwt kIfnfO{ sfnf]
ug{ ;Sg]5g\ . ;"rLdf ;dfj]z gu/L shf{ ckn]vg ug{ ;Sg]5g\ .
76. lgb]{zg g+= !@÷)&* sf] != efvf gf3]sf] shf{sf] ;fFjf Aofh r'Qmf u/]df jf cfˆgf] != efvf gf3]sf] shf{sf] ;fFjf Aofh r'Qmf u/]df jf
a'Fbf g+=!) vftfdf kof{Kt df}Hbft geO{ r]s hf/L u/]sf] JolQm cfˆgf] vftfdf kof{Kt df}Hbft geO{ r]s hf/L
sf] pka'Fbf %-!_ sf] sfnf];"rLdf ;dfj]z ePsf]df ;f] JolQmn] pQm r]ssf] u/]sf] JolQm sfnf];"rLdf ;dfj]z ePsf]df ;f]
Joj:yfdf ;+zf]wg . /sd r]s hf/L u/]sf] JolQmnfO{ e'Qmfg u/]df, JolQmn] pQm r]ssf] /sd r]s hf/L u/]sf]
JolQmnfO{ e'Qmfg u/]df jf ;DalGwt JolQm jf
;+:yfnfO{ e'QmfgL lbg] u/L /sd earmark u/L
/fv]df .
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
77. lgb]{zg g+= !@÷)&* sf] (_ 5'6 (_ 5''6
a'Fbf g+= !* sf] pka'Fbf ( o; lgb]{zgdf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg g]kfn o; lgb]{zgdf cGoq h'g;'s} s'/f n]lvPsf] eP
sf] Joj:yfdf ;+zf]wg . ;/sf/ jf g]kfn ;/sf/sf] k"0f{ jf clwsf+z :jfldTj ePsf tfklg g]kfn ;/sf/ jf g]kfn ;/sf/sf] k"0f{ jf
;/sf/L ;+:yfgx?, o; a}+saf6 lgIf]k / shf{sf] sf/f]af/ ug{ clwsf+z :jfldTj ePsf ;/sf/L ;+:yfgx?, o;
Ohfhtkqk|fKt ;+:yfx?, j}b]lzs nufgL cGtu{t cfpg] a}+saf6 lgIf]k / shf{sf] sf/f]af/ ug{ Ohfhtkqk|fKt
;fem]bf/ nufgLstf{, ljb]zL lgof]u, bft[;+:yf / ljsf; ;+:yfx?, j}b]lzs nufgL cGtu{t cfpg] ;fem]bf/
;fem]bf/x?, låkIfLo jf jx'kIfLo ;DaGw ePsf cGt/f{li6«o nufgLstf{, ljb]zL lgof]u, bft[;+:yf / ljsf;
;+3 ;+:yfx?nfO{ sfnf];"rLdf ;dfj]z ul/g] 5}g . ;fem]bf/x?, låkIfLo jf jx'kIfLo ;DaGw ePsf
cGt/f{li6«o ;+3 ;+:yfx?nfO{ / %) k|ltzteGbf a9L
ljb]zL nufgL /x]sf ;+:yfx?n] Private Equity
Venture Capital (PEVC) dfkm{t nufgL u/]sf] ;fgf
tyf demf}nf pBf]u sfnf];'rLdf k/]sf sf/0fn] dfq
(PEVC) ;~rfng ug]{ ;+:yfnfO{ sfnf];"rLdf
;dfj]z ul/g] 5}g .
78. O=k|f= lgb]{zg g++= !# sf] clgjfo{ df}Hbftdf gk'uePhlt /sddf k|rlnt a}+s b/sf] clgjfo{ df}Hbftdf gk'u ePhlt /sddf k|rlnt a}+s
a'Fbf g+= ! sf] pka'Fbf % k|ltztn] b'O{ xKtfsf] lx;fadf hl/jfgf nufOg]5 / o;/L b/sf] k|ltztn] b'O{ xKtfsf] lx;fadf hl/jfgf
df ;+zf]wg . gk'u ePhltsf] /sdnfO{ a}+s b/sf] k|ltztn] u'0ff u/L nufOg]5 / o;/L gk'u ePhltsf] /sdnfO{ a}+s b/sf]
5lAa;n] efu ul/g] 5 . Pp6} cjlw -b'O{ xKtfsf]_ df Go"gtd k|ltztn] u'0ff u/L ;f]xL cfly{s aif{sf] s'n clgjfo{
b}lgs df}Hbft tyf clgjfo{ df}Hbft b'j}df gk'u ePdf nfUg] df}Hbft u0fgf x'g] cjlw-b'OxKtfsf] Ps cjlw_ n] efu
hl/jfgfdWo] h'g a9L x'G5 ;f] dfq nfUg] 5 . ul/g] 5 . Pp6} cjlw -b'O{xKtfsf]_ df Go"gtd b}lgs
df}Hbft tyf clgjfo{ df}Hbft b'j}df gk'u ePdf nfUg]
hl/jfgfdWo] h'g a9L x'G5 ;f] dfq nfUg] 5 .
79. O=k|f= lgb]{zg g++= !# sf] o; k|of]hgsf] nflu lgwf{l/t lgb]{zg kmf=g+= !#=! adf]lhdsf] x6fOPsf] .
a'Fbf g+= ! sf] pka'Fbf ^ ljj/0f e/L xKtf lat]sf] ;ft lbgleq clgjfo{ ?kdf o;
sf] ª df ;zf]wg . a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf cfOk'Ug] u/L k7fpg'
kg]{5 .
80. O=k|f= lgb]{zg g++= !$ sf] -p_ 7Ls cl3Nnf] qodf;df lgliqmo shf{{ (NPL) % x6fOPsf] .
a'Fbf g+= ! sf] pka'Fbf - k|ltzteGbf a9L gePsf] .
v_ sf] v08 -p_ x6fO{
qmd;+Vof ldnfg .
81. O=k|f= lgb]{zg g++= !$ sf] -cf_ lgliqmo shf{ cg'kft % k|ltzt eGbf a9L gePsf], x6fOPsf] .
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
a'Fbf g+= $ sf] pka'Fbf -
v_ sf] v08 -cf_
x6fpg] / qmd;+Vof
ldnfg .
82. O=k|f= lgb]{zg g++= !$ sf] -s_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] sf7df08f} s_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n]
a'Fbf g+= $ sf] pka'Fbf s pkTosf / dxfgu/kflnsfdf PS;6]G;g sfp06/ vf]Ng o; sf7df08f} pkTosf, dxfgu/kflnsf / pk
df ;zf]wg . a}+ssf] :jLs[lt lng'kg]{5 . dxfgu/kflnsfdf PS;6]G;g sfp06/ vf]Ng o;
a}+ssf] :jLs[lt lng'kg]{5 .
83. O=k|f= lgb]{zg g++= !% -!_lgIf]kdf lbg]] Aofhb/ dfl;s ?kdf dfq kl/jt{g ug{ -!_lgIf]kdf lbg]] Aofhb/ dfl;s ?kdf dfq kl/jt{g
sf] a'Fbf -!_ sf] pka'Fbf ! ;lsg]5 . cfufdL dlxgfsf] nflu lgIf]kdf -:jb]zL tyf ug{ ;lsg]5 . cfufdL dlxgfsf] nflu lgIf]kdf -
df ;+zf]wg . ljb]zL d'b|f_ nfu' x'g] Aofhb/;DaGwL ;"rgf g]kfnL dlxgf :jb]zL tyf ljb]zL d'b|f_ nfu' x'g] Aofhb/;DaGwL
z'? x'g' k"j{ k|sflzt ul/;Sg'kg]{ 5 . t/, g]kfn /fi6« a}+sn] ;"rgf g]kfnLdlxgf z'? x'g' k"j{ k|sflzt ul/;Sg'kg]{
to ug]{ a}+s b/ tyf gLltut b/ kl/jt{g ePdf tTsfn 5 . o;/L Aofhb/ k|sfzg ubf{ u|fxsdf s'g}
Aofhb/ kl/jt{g u/L k|sfzg ug{ ;lsg]5 . lsl;dsf] e|d l;h{gf gx'g] u/L clgjfo{ ?kdf
jflif{s Aofhb/ k|ltzt k|sflzt ug'{ kg]{5 . t/,
g]kfn /fi6« a}+sn] to ug]{ a}+s b/ tyf gLltut b/
kl/jt{g ePdf tTsfn Aofhb/ kl/jt{g u/L k|sfzg
ug{ ;lsg]5 .
84. O=k|f= lgb]{zg g++= !% -@_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] lgIf]kdf -@_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn]
sf] a'Fbf -!_ sf] pka'Fbf @ k|bfg ug]{ Aofhb/ lgwf{/0f tyf k|sfzgubf{ ;DalGwt ju{sf lgIf]kdf k|bfg ug]{ Aofhb/ lgwf{/0f tyf k|sfzg
df ;+zf]wg . ;a} ;+:yfn] cl3Nnf] dlxgf k|sfzg u/]sf] clwstd Aofhb/ ubf{ ;DalGwt ju{sf ;a} ;+:yfn] cl3Nnf] dlxgf
-pka'Fbf % sf] k|ltaGwfTdsjfSof+z / pka'Fbf & n] tf]s]sf k|sfzg u/]sf] clwstd Aofhb/ -;fdflhs ;'/Iff
vftfafx]s_ sf] cf};t tyf Go"gtd Aofhb/ -snlgIf]k eQf jfktsf] /sddfq hDdf x'g] JolQmut lgIf]k
afx]s_ sf] cf};tdf a9Ldf !) k|ltztn] dfq kl/jt{g u/L vftf, cIfosf]if afktsf] /sd hDdf x'g] d'2lt
Aofhb/ lgwf{/0f ug{ ;Sg]5g\ . o;/L Aofhb/ lgwf{/0f ubf{ lgIf]k vftf tyf ljk|]if0f /sddfq hDdf x'g] lgIf]k
sfod x'g] clwstd / Go"gtd Aofhb/ aLrsf] cGt/ pkaF'bf vftfafx]s_ sf] cf};t tyf Go"gtd Aofhb/ -
% sf] Joj:yfsf] ;LdfeGbf a9L x'guPdf clwstd jf snlgIf]k afx]s_ sf] cf};tdf a9Ldf !) k|ltztn]
Go"gtddWo] Ps b/ ;f]xL sfod u/L cGo b/x? ;dfof]hg dfq kl/jt{g u/L Aofhb/ lgwf{/0f ug{ ;Sg]5g\ .
ug'{kg]{ 5 . o;/L Aofhb/ lgwf{/0f ubf{ sfodx'g] clwstd /
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
Go"gtd Aofhb/ aLrsf] cGt/ o; lgb]{zgn] tf]s]sf]
;LdfeGbf a9L x'g uPdf clwstd jf Go"gtd dWo]
Ps b/ ;f]xLsfod u/L cGo b/x? ;dfof]hg ug'{kg]{
5.
85. O=k|f= lgb]{zg g++= !% Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] pka'Fbf -@_ / -#_ x6fOPsf] .
sf] a'Fbf -!_ sf] pka'Fbf adf]lhdsf] Joj:yf @)&* sflQs dlxgfsf] nflu k|sflzt
$ x6fO{ qmd;+Vof ldnfg eO{;s]sf] Jofhb/df ;d]t ;+zf]wg u/L ldlt @)&*÷)&÷)#
. leq cfk\mgf] j]a;fO6 dfk{mt ;fj{hlgs u/L ;f]xL ldltaf6
nfu" ug'{ kg]{5 . o:tf] Aofhb/ ldlt @)&*÷)&÷)% leq
b}lgs klqsfdf ;d]t k|sfzg ug'{kg]{5 .
86. O=k|f= lgb]{zg g++= !% -&_ j}b]lzs /f]huf/Ldf /x]sf g]kfnLsf] a}+lsË k|0ffnLaf6 -&_ j}b]lzs /f]huf/Ldf /x]sf g]kfnLsf] a}+lsË
sf] a'Fbf -!_ sf] pka'Fbf k|fKt x'g] ljk|]if0f /sd a}+s tyf ljQLo ;+:yfx?df lgIf]k k|0ffnLaf6 k|fKtx'g] ljk|]if0f /sd a}+s tyf ljQLo
& df ;+zf]wg . /fv]df Go"gtd ! k|ltzt laGb' yk u/L Aofhb/ k|bfg ug{' ;+:yfx?df vf]lnPsf] jf vf]lng] ljk|]if0f -/]ld6ofG;_
kg]{5 . o:tf] lgIf]ksf] Jofhb/ pka'Fbf % / pka'Fbf ^ df art vftfdf lgIf]k /fv]df Go"gtd ! k|ltzt laGb'
pNn]lvt Jofhb/ aLrsf] cGt/ u0fgf ubf{ 5'6 k|bfg ul/Psf] yk u/L Aofhb/ k|bfg ug{' kg]{5 . o:tf] lgIf]ksf]
5. Jofhb/ pka'Fbf % / pka'Fbf ^ df pNn]lvt Aofhb/
aLrsf] cGt/ u0fgf ubf{ 5'6 k|bfg ul/Psf] 5 .
87. O=k|f= lgb]{zg g++= !% tLg dlxgf eGbf sd ;dofjlwsf] d'2tL lgIf]k :jLsf/ ug{
# dlxgf eGbf sd ;dofjlwsf] Joltmut d'2tL
sf] a'Fbf -!_ sf] pka'Fbf kfOg] 5}g . ;fy}, d'2tL lgIf]ksf] ;dofjlw ;dfKt gx'b}
lgIf]k tyf ^ dlxgf eGbf sd ;dofjlwsf] ;+:yfut
!) df ;+zf]wg . k"j{lgwf{l/t Aofhb/ sfod /xg] u/L u|fxsn] rfx]sf] jvt
d'2tL lgIf]k :jLsf/ ug{ kfOg] 5}g . ;fy}, d'2tL
hlxn]klg lemSg kfpg] u/L d'2tL lgIf]k :jLsf/ ug{ kfOg]
lgIf]ksf] ;dofjlw ;dfKt gx'b} k"j{lgwf{l/t Aofhb/
5}g . sfod /xg] u/L u|fxsn] rfx]sf] jvt hlxn]klg
lemSg kfpg] u/L d'2tL lgIf]k :jLsf/ ug{ kfOg] 5}g
. ;+:yfut d'2tL lgIf]ksf] xsdf ^ dlxgf Joltt x'g'
cufj} s'g} klg /sd e'QmfgL÷ lkmtf{ (Pre mature)
ug{ kfOg] 5}g .
88. O=k|f= lgb]{zg g++= !% shf{ k|jfx ubf{ C0fL;Fu ul/g] ;Demf}tfdf jflif{s k]gfn shf{ k|jfx ubf{ C0fL;Fu ul/g] ;Demf}tfdf jflif{s
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
sf] a'Fbf -#_ sf] pka'Fbf @ Aofhb/ @ k|ltzt ljGb' eGbf a9L gx'g] u/L pNn]v ug'{kg]{5 k]gfn Aofhb/ @ k|ltzt ljGb' eGbf a9L gx'g] u/L
sf] klxnf] cg'R5]bdf . k]gfn Aofh u0fgf ubf{ Dofb gf3]sf] ;fFjf /sddf jflif{s pNn]v ug'{kg]{5 . k]gfn Aofh u0fgf ubf{ Dofb
;+zf]wg . k]gfn Aofhb/n] ljnDa ePsf] ;dofjlwsf nflu sfod x'g gf3]sf] ls:tfsf] ;fFjf /sddf jflif{s k]gfn
cfpg] /sdeGbf a9L lng / k]gfn Aofhdf Aofh nfUg] u/L Aofhb/n] ljnDa ePsf] ;dofjlwsf nflu sfod x'g
/sd c;'n pk/ ug{ kfOg] 5}g . cfpg] /sdeGbf a9L lng / k]gfn Aofhdf Aofh
nfUg] u/L /sd c;'n pk/ ug{ kfOg] 5}g .
89. O=k|f= lgb]{zg g++= !% Aofhb/ k|sfzg ubf{ shf{ zLif{s cg';f/ cfwf/ b/df yk Aofhb/ k|sfzg ubf{ shf{ zLif{s cg';f/ cfwf/
sf] a'Fbf -#_ sf] pka'bF f # ul/g] lk|ldod b/ :ki6 ?kdfpNn]v ug'{ kg]{5 . k|sflzt b/df yk ul/g] lk|ldod b/ :ki6 ?kdf pNn]v ug'{
df ;+zf]wg . lk|ldod b/ kl/jt{g ubf{ cw{jflif{s ?kdf kl/jt{g ug{ kg]{5 . k|sflzt lk|ldod b/ j[l¢ ubf{ cw{jflif{s
;lsg]5 . t/, lk|ldod b/ 36fpg' kg]{ ePdf cw{jflif{s ?kdf ug{ ;lsg]5 . t/, lk|ldod b/ 36fpg' kg]{
eGbf sd ;dofjlwdf klg k|sflzt lk|ldod b/ kl/jt{g ePdf cw{jflif{s eGbf sd ;dofjlwdf klg
ug{ ;lsg]5 . k|sflzt lk|ldod b/ 36fpg ;lsg]5 .
90. O=k|f=lg=g+=!%÷)&* -&_ Psk6s lk|ldod b/ lgwf{/0f u/L C0fLnfO{ lbOg] shf{ -&_ Psk6s lk|ldod b/ lgwf{/0f u/L C0fLnfO{ lbOg]
a'Fbf g+= # -&_ k|:tfj kqdf pNn]v u/L shf{ k|jfx u/] kZrft\ lk|ldod b/ shf{ k|:tfjkqdf pNn]v u/L shf{ :jLs[t u/]
df ;+zf]wg . a[l4 ug{ jf s'g} lsl;dsf] l8:sfpG6 k|bfg u/L k'gM :jtM kZrft\ lk|ldod b/ a[l4 ug{ jf s'g} lsl;dsf]
a[l4 x'g] h:tf of]hgf nfu" ug{ kfOg] 5}g . t/, C0fLn] h'g l8:sfpG6 k|bfg u/L k'gM :jtM a[l4 x'g] h:tf
p2]Zosf nflu shf{ lnPsf] xf] ;f] p2]Zodf shf{ k|of]u of]hgf nfu" ug{ kfOg] 5}g . t/, C0fLn] h'g
gu/]sf] / lwtf] ;DklQdf xfgL gf]S;fgL k'¥ofpg] sfo{ u/]sf] p2]Zosf nflu shf{ lnPsf] xf] ;f] p2]Zodf shf{
kfOPdf pk a'Fbf @ adf]lhdsf] xhf{gf b/ yk ug{ of] k|of]u gu/]sf] / lwtf] ;DklQdf xfgL gf]S;fgL
Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g . k'¥ofpg] sfo{ u/]sf] kfOPdf o;} lgb]{zgadf]lhdsf]
xhf{gf b/ yk ug{ of] Joj:yfn] afwf k'¥ofPsf]
dflgg] 5}g .
91. O=k|f=lg=g+=!%÷)&* C0fLn] lng] yk shf{ jf a}+s tyf ljQLo ;+:yfn] k|jfx ug]{ C0fLsf] shf{ ;Ldf yk ubf{ jf a}+s tyf ljQLo
a'Fbf g+= # -*_ gofF shf{sf] xsdf gofF k|sflzt lk|ldod b/ nfu" x'g]5 . ;+:yfn] k|jfx ug]{ gofF shf{sf] xsdf gofF k|sflzt
df ;+zf]wg . lk|ldod b/ nfu" x'g]5 .
92. O=k|f= lgb]{zg g++= !% a}+s tyf ljQLo ;+:yfn] pka'Fbf g+= @ adf]lhdsf] cf};t a}+s tyf ljQLo ;+:yfn]] cf};t Jofhb/ cGt/ dfl;s
sf] a'Fbf -$_ sf] pka'Fbf Jofhb/ cGt/ dfl;s ?kdf sfod ug{'kg]{ 5 / ;f] gu/]df ?kdf sfod ug{'kg]{ 5 / ;f] gu/]df b]xfoadf]lhdsf]
# sf] klxnf] jfSodf b]xfoadf]lhdsf] ;a} sf/afxL x'g]5M M ;a} sf/afxL x'g]5M
;+zf]wg .
t/ ;d:ofu|:t 3f]if0ff ul/Psf ;+:yfx?sf] xsdf
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
pQm ;+:yf ;d:ofu|:t /xFbf jf ;d:ofu|:taf6
x6]sf] @ jif{;Dd of] Joj:yf adf]lhd sf/jfxL x'g]
5}g .
93. O=k|f= lgb]{zg g++= !% -%_ pka'Fbf g+= -#_ df h'g;'s} s'/f n]lvPsf] ePtfklg x6fO{Psf] .
sf] a'Fbf -$_ sf] pka'Fbf b]xfoadf]lhdsf cj:yfdf pka'Fbf g+= -#_ adf]lhdsf] sf/afxL
% x6fO{Psf] . x'g] 5}g .
-s_ o; a}+saf6 ;d:ofu|:t 3f]if0ff ul/Psf ;+:yfx?sf]
xsdf pQm ;+:yf ;d:ofu|:t /xbf jf ;d:ofu|:taf6 x6]sf]
@ jif{;Dd .
94. O=k|f=lg= g+= !^÷)&* -$_ jfl0fHo a}+sn] cfˆgf] r'Qmfk'FhLsf] Go"gtd @% k|ltzt -$_ jfl0fHo a}+sn] cfˆgf] r'Qmfk'FhLsf] Go"gtd @%
a'Fbf g+=% -$_ df ;+zf]wg a/fa/ clgjfo{ ?kdf C0f kq hf/L ug'{ kg]{ 5 . o:tf] k|ltzt a/fa/ clgjfo{ ?kdf C0fkq hf/L ug'{ kg]{
. C0fkq @)&( c;f/ d;fGtleq hf/L gu/]df 5 . o:tf] C0fkq @)&( c;f/d;fGtleq hf/L
b]xfoadf]lhdsf] sf/jfxL x'g]5 . gu/]df b]xfoadf]lhdsf] sf/jfxL x'g]5 . Ps k6s
r'Qmfk'FhLsf] @% k|ltzt a/fa/ C0fkq hf/L u/]sf]
cj:yfdf kl5 r'Qmfk'FhL a[l¢ ePsf] sf/0fn] yk
C0fkq hf/L ug{ clgjfo{ x'g] 5}g .
95. O=k|f=lg= g+= !^÷)&* s[lif If]qdf bL3{sfnLg ;fwgsf] pknAwtf ;xh agfpg s[lif s[lif If]qdf bL3{sfnLg ;fwgsf] pknAwtf ;xh
a'Fbf g+= % sf] pka'Fbf - ljsf; a}+sn] ;DalGwt lgsfoaf6 :jLs[lt lnO{ s[lif C0fkq agfpg pQm If]qdf nufgLsf] cg'ej xfl;n u/]sf
%_ (Agricultural Bond) hf/L ug{ ;Sg]5 . jfl0fHo a}+sx?n] ;DalGwt lgsfoaf6 :jLs[lt lnO{
df ;+zf]wg . s[lif C0fkq (Agricultural Bond) hf/L ug{ ;Sg]5g\ .
96. O=k|f=lg= g+= !^÷)&* xfn gePsf] o;/L hf/L ul/Psf] s[lif tyf phf{ C0fkqaf6
a'Fbf g+= % df pka'Fbf -&_ ;+slnt /sd C0fkq hf/L ePsf] ldltn] # jif{ leq
yk . ;DalGwt If]qdf shf{ k|jfx ul/;Sg' kg]{5 . shf{
nufgL ubf{ klxnf] jif{ ;+slnt /sdsf] Go"gtd #)
k|ltzt, bf];|f] jif{;Dd ;+slnt /sdsf] Go"gtd ^)
k|ltzt tyf t];|f] jif{;Dddf afFsL ;Dk"0f{ ;+slnt
/sd nufgL ug'{ kg]{5 .
97. O=k|f=lg= g+= !^÷)&* xfn gePsf] . s[lif tyf phf{ C0fkq hf/L u/]sf a}+s tyf ljQLo
a'Fbf g+= % df -*_ yk ;+:yfx?n] C0fkqjfkt ;+slnt ;Dk"0f{ /sd
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
u/L qmd;+Vof ldnfg . ;DalGwt If]qdf nufgL gu/];Dd cGo ;+:yfx?n]
hf/L u/]sf] ;f]xL k|s[ltsf] C0fkq vl/b ug{ kfOg]
5}g .
98. O=k|f=lg= g+= !&÷)&* -!_…s[lif If]qÚeGgfn] cf}Bf]lus Joj;fo P]g, @)&^ sf] -!_…s[lif If]qÚ eGgfn] cf}Bf]lus Joj;fo P]g, @)&^
a'Fbf g+= !& -!_ cg';"rL $ adf]lhd x'g]5 . sf] cg';"rL $ sf pNn]lvt pBf]usf cltl/Qm dn,
:kli6s/0f df ;+zf]wg . s[lif ;fdfu|L, l;+rfO{;Fu ;DalGwt pBf]u ;d]t
x'g]5 .
99. O=k|f= lgb]{zg g++=!& sf] -s_ ljkGg jf Go"g cfo ePsf JolQmnfO{ n3' pBd jf x6fO{Psf] .
a'Fbf g+= # sf] pka'Fbf - Joj;fo ;~rfng ug{ ;fd"lxs hdfgLdf k|lt
s_ x6fO{ qmd;+Vof ;b:o÷JolQmnfO{ k|bfg u/]sf] a9Ldf tLg nfv
ldnfg . ?k}ofF;Ddsf] n3' shf{ . ljut b'O{ jif{b]lv shf{ pkef]u
u/L c;n ju{df k/]sf ;d"x ;b:o÷JolQmsf] xsdf kfFr
nfv ?k}of;Dd k|bfg u/]sf] n3' shf{ .
100. O=k|f= lgb]{zg g++=!& sf] -h_ u|fdL0f If]qdf ul7t pkef]Qmf ;ldlt jf To:tf] -h_u|fdL0f If]qdf ul7t pkef]Qmf ;ldlt jf To:tf]
a'Fbf g+= # sf] pka'Fbf - If]qdf sfo{/t ;xsf/L ;+:yf dfkm{t ;fd'bflos l;+rfO{ If]qdf sfo{/t ljifout ;xsf/L ;+:yf dfkm{t
h_ df ;+zf]wg . k|0ffnL]df k|jfx u/]sf] shf{ tyf u|fdL0f If]qdf 6«ofS6/, ;fd'bflos l;+rfO{ k|0ffnL]df k|jfx u/]sf] shf{ tyf
y|];/ tyf cGo s[lif cf}hf/ vl/b ug]{ k|of]hgsf] nflu u|fdL0f If]qdf 6«ofS6/, y|];/ tyf cGo s[lif cf}hf/
k|jfx ePsf] shf{ . vl/b ug]{ k|of]hgsf] nflu k|jfx ePsf] shf{ .
101. O=k|f= lgb]{zg g++=!& sf] -7_ rfnsx?nfO{ cfˆg} :jfldTjdf l/S;f, ljB'tLo l/S;f, c6f] x6fO{Psf] .
a'Fbf g+= # sf] pka'Fbf -7_ l/S;f, ljB'tLo 6]Dkf] vl/b u/L cfkm} ;~rfng ug]{
x6fO{Psf] . k|of]hgsf nflu pQm l/S;fs} lwtf]df k|jfx ePsf] shf{ .
102. O=k|f= lgb]{zg g++=!& sf] -8_u|fdL0f If]qdf sfo{/t ;xsf/L ;+:yfnfO{ s[lif ;DaGwL kf]i6 -8_u|fdL0f If]qdf sfo{/t ljifout ;xsf/L ;+:yfnfO{
a'Fbf g+= # sf] pka'Fbf -8_ xfe]{i6 ;]jf pknAw u/fpg] kl/of]hgf ;~rfngsf] nflu s[lif ;DaGwL kf]i6 xfe]{i6 ;]jf pknAw u/fpg]
df ;+zf]wg . a}+s tyf ljQLo ;+:yfx?n] k|bfg ug]{ ?= ! s/f]8;Ddsf] kl/of]hgf ;~rfngsf] nflu a}+s tyf ljQLo
shf{ tyf ;fk6 ;+:yfx?n] k|bfg ug]{ ?= ! s/f]8;Ddsf] shf{ tyf
;fk6 .
103. O=k|f= lgb]{zg g++=!& sf] -5_ dlxnfx?åf/f ;~rflnt n3' pBdnfO{ a}+s tyf -5_ x6fO{Psf] .
a'Fbf g+= # sf] pka'Fbf - ljQLo ;+:yfaf6 k|jfx ePsf] ?= $ nfv;Ddsf] shf{ . ;fy},
5_ x6fO{ qmd;+Vof dlxnfx?åf/f ;~rflnt n3' pBdnfO{ a}+s tyfljQLo
ldnfg / pka'Fbf -g_ df ;+:yfaf6 ;DalGwt kl/of]hgfsf] lwtf]df k|jfxePsf] ?= &
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
;+zf]wg . nfv;Ddsf] kl/of]hgf shf{ . o;/L shf{ k|jfxubf{ k|rlnt
sfg'gsf] cwLgdf /xL kl/of]hgfsf] lwtf]df k|jfx ug'{kg]{ 5
/ lgIf]k tyf shf{ ;'/If0f lgudaf6 clgjfo{ ?kdf ;'/If0f
ug]{ u/fpg] Joj:yf ;d]t ldnfO{ k|jfx ug'{ kg]{5 . -g_Dflxnf pBdLåf/f n3' pBd tyf
:j/f]huf/d"ns Joj;fo ;~rfng ug{ kl/of]hgfsf]
-g_ Dflxnf pBdLåf/f n3' pBdtyf :j/f]huf/d"ns lwtf]df k|jfx x'g] ?= @) nfv;Ddsf] shf{{ . o:tf]
Joj;fo ;~rfng ug{ kl/of]hgfsf] lwtf]df k|jfx x'g] ?= Joj;fosf] clgjfo{ ?kdf aLdf ug'{ kg]{ 5 .
@) nfv;Ddsf] shf{{ . o:tf] shf{sf] clgjfo{ ?kdf aLdf
ug'{ kg]{ 5 .
104. O=k|f= lgb]{zg g++=!& sf] -k_ jf:tljs s[lifJoj;foLnfO{ ?= @) nfv;Dd -k_ jf:tljs s[lif Joj;foLnfO{ ?= @) nfv;Dd
a'Fbf g+= # sf] pka'bF f -k_ s[lifJoj;fo ;~rfng ug{ kl/of]hgfsf] lwtf]df k|jfx x'g] s[lif Joj;fo ;~rfng ug{ kl/of]hgfsf] lwtf]df
df ;+zf]wg . shf{{ . o:tf] shf{sf] clgjfo{ ?kdf aLdf ug'{ kg]{5 . k|jfx x'g] shf{{ . o:tf Joj;fosf] clgjfo{ ?kdf
aLdf ug'{ kg]{5 .
105. O=k|f= lgb]{zg g++=!& sf] -v_ ul/jLsf] /]vfd'lg /x]sf, ljkGg jf Go"g cfo ePsf x6fOPsf] .
a'Fbf g+= $ sf] pka'Fbf - hgtfsf] cfo tyf /f]huf/ a9fpg o; a}+saf6
v_ x6fO{ qmd;+Vof Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt
ldnfg . ;+:yfn] d"NofÍg u/L of]Uo 7fg]sf u|fdL0f If]qdf :yfkgf
eO{ sfo{/t ;xsf/L ;+:yfx?nfO{ ljkGg ju{df nufgL ug]{
u/L yf]s shf{ pknAw u/fpg ;Sg]5g\ .
106. O=k|f= lgb]{zg g++=!& sf] -u_ ;fgf ls;fg ;xsf/L ;+:yf Pjd\ n3' ljQ sf/f]af/ ug]{ -u_ ;fgf ls;fg ;xsf/L ;+:yf Pjd\ n3' ljQ
a'Fbf g+= $ sf] pka'Fbf - ;+:yfx?nfO{ yf]s shf{ k|jfx ug]{ p2]Zon] :yfkgf ePsf sf/f]af/ ug]{ ;+:yfx?nfO{ yf]s shf{ k|jfx ug]{
u_ df ;+zf]wg . æ3Æ ju{sf n3'ljQ ljsf; a}+snfO{ k|jfx ul/Psf] yf]s p2]Zon] :yfkgf ePsf æ3Æ ju{sf n3'ljQ ljQLo
shf{ . ;+:yfnfO{ ;+:yfut Ifdtf tyf ;+:yfut hdfgLdf
k|jfx ul/Psf] cfjlws k|s[ltsf] yf]s shf{ .
107. O=k|f= lgb]{zg g++=!& sf] :yfgfGt/0f ul/Psf] . Ohfhtkqk|fKt jfl0fHo a}+s -æsÆju{ _, ljsf; a}+s -
a'Fbf g+= * sf] ævÆju{ _ / ljQ sDkgL -æuÆju{ _ af6 k|ToIf ?kdf
Joj:yfnfO{ a'Fbf g+= # sf] lgDg zt{sf] cwLgdf /xL c:ktfnnfO{ k|jfx x'g]
pka'Fbf -km_ df shf{
:yfgfGt/0f . -s_ d'gfkmf ljt/0f gug]{ sDkgLsf] ?kdf To:tf]
c:ktfn ;DalGwt lgsfodf btf{ ePsf] x'g' kg]{
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
.
-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}Yof Ifdtfsf]
Go"gtd !) k|ltzt z}Yof lgMz'Ns ?kdf ljkGg
ju{sf hgtfx?nfO{ pknAw u/fpg] u/L
cfjZos Joj:yf ldnfPsf] x'g' kg]{ .
-ª_ dfly v08 -s_ b]lv -3_ ;Dd plNnlvt zt{x?
k'/f ePsf] olsg u/]/ dfq ;DalGwt a}+s tyf
ljQLo ;+:yfn] shf{ k|jfx u/]sf] x'g' kg]{ .
-r_ pko{'Qm dfkb08 k'/f u/]sf u|fdL0f If]qdf
;+rflnt ;fd'bflos c:ktfnnfO{ a}+s tyf
ljQLo ;+:yfx¿af6 k|ToIf ¿kdf k|jfx x'g] ¿=!
s/f]8;Ddsf] shf{nfO{ ;d]t ljkGg ju{ shf{df
u0fgf ul/g]5 .
108. O=k|f= lgb]{zg g++=!& sf] :yfgfGt/0f ul/Psf] Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] æ3Æ ju{sf]
a'Fbf g+= % sf] ljQLo ;+:yfsf] ;+:yfks ;]o/df u/]sf] nufgLnfO{
Joj:yfnfO{ a'Fbf g+= $ ;d]t ck|ToIf ?kdf ljkGg ju{df k|jfx ul/Psf]
sf] pka'Fbf -5_ df shf{ ;/x u0fgf ul/g] 5 .
:yfgfGt/0f .
109. O=k|f= lgb]{zg g++=!* sf] em_ ;+:yfn] cl3Nnf] cfly{s jif{;Ddsf] n]vfk/LIf0f ;DkGg em_ ;+:yfn] cl3Nnf] cfly{s jif{;Ddsf] n]vfk/LIf0f
a'Fbf g+= -s_ sf] pka'Fbf u/]sf] . ;DkGg u/]sf] / ;f] n]vfk/LIf0f k|ltj]bgdf
@ -em_ df ;+zf]wg . n]vfk/LIfsn] s}lkmot /lxtsf]] /fo JoQm u/]sf]] .
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
110. O=k|f= lgb]{zg g++=!* sf] -!@_ jfl0fHo a}+sx? Ps cfk;df ufEg]÷ufleg] jf k|flKt -!@_ jfl0fHo a}+sx? Ps cfk;df ufEg]÷ufleg] jf
a'Fbf g+= -u_ sf] pka'Fbf k|lqmofdf ;+nUg eO{ @)&( k'; d;fGtleq PsLs[t sf/f]af/ k|flKt k|lqmofdf ;+nUg eO{ @)&( k'; d;fGtleq
!@ df ;+zf]wg . ;~rfng u/]df o; a}+saf6 tf]lsPsf] s'n lgIf]kdf ;/sf/L PsLs[t sf/f]af/ ;~rfng u/]df o; a}+saf6
;+:yf Pjd\ ;+:yfgx?, klAns lnld6]8 sDkgLx?, art tf]lsPsf] s'n lgIf]kdf ;/sf/L ;+:yf Pjd\
tyf C0f ;xsf/L ;+:yf tyf To:tf ;+:yf Pjd\ ;+:yfg ;+:yfgx?, klAns lnld6]8 sDkgLx?, art tyf
dftxt ;+rflnt sf]ifx?sf] lgIf]ksf] c+z k|lt ;+:yf !) C0f ;xsf/L ;+:yf tyf To:tf ;+:yf Pjd\ ;+:yfg
k|ltzt laGb'n] yk ul/g]5 . dftxt ;+rflnt sf]ifx?sf] lgIf]ksf] c+z !)
k|ltzt laGb'n] yk ul/g]5 .
111. O=k|f= lgb]{zg g+ !( sf] xfn gePsf] ljk|]if0f -/]ld6ofG;_ art vftf ;DaGwdf .
aF'bf g+=&v= yk ug]{ . g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 >d
:jLs[ltk|fKt u/L j}b]lzs /f]huf/Ldf hfg] jf xfn
j}b]lzs /f]huf/df /x]sf g]kfnLsf] a}+s vftf vf]Ng]
k|of]hgsf nflu b]xfoadf]lhdsf] dfkb08÷k|lqmof
cjnDag ug'{ kg{]5 M
-c_ o; Joj:yfadf]lhd vftf vf]Nbf u|fxssf] cGo
;+:yfdf ljk|]if0f -/]ld6ofG;_ art vftf
gePsf] :jM3f]if0ff lng' kg]{5 .
-cf_ o; Joj:yf adf]lhd vf]lng] a}+s vftfsf
nflu ;/nLs[t u|fxs klxrfgsf] k|lqmof
cjnDag ug{ ;lsg]5 .
-O_ o; Joj:yf adf]lhd vf]lnPsf vftfdf a}+s
tyf ljQLo ;+:yfn] cfˆgf] tkm{af6 k|ltvftf
?=!))-cIf/]kL Ps ;o dfq_ hDdf ug{
;Sg]5g .
-O{_ pQm vftfdf g]kfnaf6 ;f]xL vftfdf /x]sf]
/sdsf] Aofh, ljk|]if0f d'2tL lgIf]k vftfaf6
/sdfGt/ x'g] /sd / ;/sf/L lgsfoaf6
k|fKt x'g] e'QmfgLafx]s cGo s'g} klg /sd
hDdf jf /sdfGt/ ug{ kfOg] 5}g\ .
112. O=k|f= lgb]{zg g+= !( sf] z+sf:kb sf/f]af/sf] klxrfg ug]{ ;+oGq÷k|0ffnL gePdf z+sf:kb sf/f]af/sf] klxrfg ug]{ ;+oGq÷k|0ffnL
a'Fbf g+= @)pka'Fbf -!#_ tyf z+sf:kb sf/f]jf/ k|ltj]bg tf]lsPsf] 9fFrf / ;dodf gePdf tyf z+sf:kb sf/f]jf/ k|ltj]bg tf]lsPsf]
df ;+zf]wg . k]z gu/]df 9fFrf / ;dodf ljQLo hfgsf/L O{sfOdf k]z gu/]df
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
113. O=k|f= lgb]{zg g++ xfn gePsf] . cfkm\gf u|fxsaf6 k|fKt u'gf;f]÷ph'/Lsf] ;dfwfg ug]{
@)÷)&* sf] a'Fbf g+ (- bfloTj ;DalGwt a}+s jf ljQLo ;+:yfsf] x'g]5 .
s_ yk u/L qmd;+Vof o;/L k|fKt u'gf;f]÷ph'/Lsf] ;dfwfgsf] nflu ;+:yfn]
ldnfg . u/]sf] sfd sf/jfxLsf] clen]v /fVg' kg]{5 .
114. O=k|f= lgb]{zg g++ ;]jfu|fxLnfO{ kg]{ c;'ljwf tyf ;j{;fwf/0fsf] u'gf;f] ;'g'jfO{ ;]jfu|fxLnfO{ kg]{ c;'ljwf tyf ;j{;fwf/0fsf] u'gf;f]
@)÷)&* sf] a'Fbf g+ (- ug{ Ohfhtkq k|fKt ;+:yfn] æ;"rgf tyf u'gf;f] ;'g'jfO{ ;'g'jfO{ ug{ Ohfhtkq k|fKt ;+:yfn] æ;"rgf tyf
s_ df ;+zf]wg . 8]:sÆ :yfkgf u/L sDtLdf jl/i7 Joj:yfks jf ;f] eGbf u'gf;f] ;'g'jfO{ 8]:sÆ :yfkgf u/L jl/i7 Joj:yfks
dflysf] clwsf/LnfO{ u'gf;f] ;'Gg] clwsf/L tf]Sg' kg]{5 . jf ;f] eGbf dflysf] clwsf/LnfO{ u'gf;f] ;'Gg]
To:tf] clwsf/L tf]lsPsf] ;DaGwdf ;fj{hlgs hfgsf/L clwsf/L tf]Sg' kg]{5 . Ohfhtkqk|fKt ;+:yfn] pQm
lbg'kg]{5 / Ohfhtkqk|fKt ;+:yfn] pQm clwsf/Lsf] gfd, kb clwsf/Lsf] gfd, kb, kmf]g gDa/, df]afOn gDa/ /
/ df]afOn gDa/ j]a;fO6df /fVg'kg]{5 . Od]n 7]ufgf j]a;fO6sf] cu| efudf /fVg' kg]{5 .
115. O=k|f= lgb]{zg g++ @) sf] -u_ a}+s tyfljQLo ;+:yfsfsfd sf/jfxL ;DaGwL u'gf;f]sf] -u_ a}+s tyf ljQLo ;+:yfsf sfd sf/jfxL ;DaGwL
a'Fbf g+ (-u_ df ;+zf]wg ;'g'jfO{ ;xh agfpg a}+s tyf ljQLo ;+:yfn] o; a}+ssf] u'gf;f]sf] ;'g'jfO{ ;xh agfpg a}+s tyf ljQLo
. u'gf;f] kf]6{n gunaso.nrb.org.np sf] lnÍ cfˆgf] j]a;fO6df ;+:yfn] o; a}+ssf] u'gf;f] kf]6{n
@)&* ebf} d;fGtleq /flv;Sg' kg]{5 . gunaso.nrb.org.np sf] lnÍ cfˆgf] j]a;fO6df
/fVg'kg]{5 .
116. O=k|f= lgb]{zg g++ @) sf] -3_ Ohfhtkqk|fKt ;+:yfn] u|fxssf] u'gf;f] ;'g'jfO{sf -3_ Ohfhtkq k|fKt ;+:yfn] u|fxssf] u'gf;f]
a'Fbf g+ (-3_ df ;+zf]wg nflu cfkm\gf] j]a;fO6df cgnfO{g kf]6{nsf] ;d]t Joj:yf ;'g'jfO{sf nflu cfkm\gf] j]a;fO6df cgnfO{g
. ug'{ kg]{5 / kf]6{ndf s'g tx af6 u'gf;f] ;Daf]wg x'g] xf] kf]6{nsf] ;d]t Joj:yf ug'{ kg]{5 / o;sf] ln+s
;f] sf] hfgsf/L ;d]t pknAw x'g'kg]{5 . cfkm\gf] j]a;fO6sf] cu| efudf /fVg' kg]{5 . ;fy},
kf]6{ndf s'g tx af6 u'gf;f] ;Daf]wg x'g] xf] ;f]sf]
hfgsf/L ;d]t pknAw x'g'kg]{5 .
117. O=k|f= lgb]{zg g++ @) sf] Ohfhtkq k|fKt ;+:yfn] u|fxsaf6 k|fKt ePsf] u'gf;f] / Ohfhtkqk|fKt ;+:yfn] u|fxsaf6 k|fKt ePsf]
a'Fbf g+ (-ª_ df ;+zf]wg lg?k0fsf] cj:yf cw{jflif{s -c;f/, k';_ ?kdf cjlw u'gf;f] / ;f]sf] lg?k0f ;DaGwL tYofÍ -cg';"rL
. ;dfKt ePsf] !% lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf ! adf]lhd_ o; a}+ssf] Od]n
lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{sf [email protected] df k7fpg' kg]{5 .
;fy} cfˆgf] jflif{s k|ltj]bgdf ;d]t k|sfzg ug'{ kg]{5 . ;fy}, u|fxsaf6 k|fKt ePsf] u'gf;f] / ;f]sf]
lg?k0fsf] cj:yf cw{jflif{s -c;f/, k'';_ ?kdf
cjlw ;dfKt ePsf] !% lbgleq o; a}+ssf]
ljQLo ;dfj]lztf tyf u|fxs ;+/If0f dxfzfvfdf
/ ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{sf ;fy}
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
cfkm\gf] jflif{s k|ltj]bgdf ;d]t k|sfzg ug'{
kg]{5 .
118. O=k|f=lg=g+= @)÷)&* a}+s tyf ljQLo ;+:yfn] u|fxsnfO{ k|bfg ug]{ ;]jf ;DaGwL a}+s tyf ljQLo ;+:yfn] u|fxsnfO{ k|bfg ug]{ ;]jf
a'Fbf g+= !@ df ;+zf]wg . hfgsf/L Audio Notice Board af6 ;d]t pknAw u/fpg' ;DaGwL hfgsf/L 24×7 Call Centre jf Audio
kg]{5 . o:tf] ;]jf pknAw u/fP jfkt u|fxs;+u s'g} Notice Board af6 ;d]t pknAw u/fpg' kg]{5 .
lsl;dsf] z'Ns lng kfOg] 5}g . o:tf] ;]jf pknAw u/fPjfkt u|fxs;+u s'g}
lsl;dsf] z'Ns lng kfOg] 5}g .
119. O=k|f= lgb]{zg g++ @) sf] a}+s tyf ljQLo ;+:yfn] clgjfo{ ?kdf cfˆgf] j]j;fO6 /fVg' a}+s tyf ljQLo ;+:yfn] clgjfo{ ?kdf cfˆgf]
a'Fbf g+ !# df ;+zf]wg . kg]{ 5 . a]j;fO6dfkm{t xfn ;fj{hlgs ePsf ;fdfu|L @)&^ j]j;fO6 /fVg' kg]{ 5 . a]j;fO6dfkm{t ;fj{hlgs x'g]
kf}ifd;fGt;Dddf g]kfnLefiffdf ;fj{hlgs ug'{sf ;fy} ca ;fdu|L g]kfnL efiffdf ;fj{hlgs ug]{ Joj:yf ug'{
pk|fGt ;fj{hlgs x'g] ;fdfu|L ;d]t g]kfnL efiffdf kg]{ 5 .
;fj{hlgs ug]{ Joj:yf ug'{ kg]{ 5 .
120. O=k|f= lgb]{zg g++ @) sf] Ohfhtkqk|fKt ;+:yfn] u|fxsaf6 k|fKt ePsf] u'gf;f] / Ohfhtkqk|fKt ;+:yfn] u|fxsaf6 k|fKtePsf] u'gf;f]
a'Fbf g+ (-ª_ df ;+zf]wg lg?k0fsf] cj:yf cw{jflif{s -c;f/,k';_ ?kdf cjlw ;dfKt / lg?k0fsf] cj:yf cw{jflif{s -c;f/,k';_ ?kdf
. ePsf] !% lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg cjlw ;dfKt ePsf] !% lbgleq o; a}+ssf] ueg{/sf]
ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{sf ;fy} sfof{no cGtu{t ljQLo ;dfj]lztf tyf u|fxs
cfkm\gf] jflif{s k|ltj]bgdf ;d]t k|sfzg ug'{ kg]{5 . ;+/If0f dxfzfvf / ;DalGwt ;'kl/j]If0f ljefudf
k]z ug'{sf ;fy} cfkm\gf] jflif{s k|ltj]bgdf ;d]t
k|sfzg ug'{ kg]{5 .
121. O=k|f=lgb]{zgg+= @!÷)&* -s_ o; a}+saf6 ;d:ofu|:t 3f]if0ff eO{ @)&$ c;f/ -s_ o; a}+saf6 ;d:ofu|:t 3f]if0ff eO{
sf] a'Fbf $sf] pkaF'bf #- d;fGt;Dddf ;d:ofu|:t cj:yfaf6 d'Qm eO{;s]sf a}+s ;d:ofu|:t cj:yfaf6 d'Qm eO{;s]sf a}+s tyf
s_ df ;+zf]wg . tyf ljQLo ;+:yfx?n] @)&^ c;f/ d;fGtleq ljQLo ;+:yfx?n] ;d:ofu|:taf6 d'Qm ePsf] @
tf]lsPadf]lhdsf] r'Qmfk'FhL k'¥ofO{ ;Sg' kg]{5 . jif{leq tf]lsPadf]lhdsf] r'Qmf k'FhL k'¥ofO{ ;Sg'
kg]{5 .
122. O=k|f= lgb]{zg g++ @! sf] k|fljlws ;]jf ;Demf}tf adf]lhd ;DalGwt Ohfhtkqk|fKt k|fljlws ;]jf ;Demf}tf adf]lhd ;DalGwt
a'Fbf g+ @#-$_ df a}+s jf ljQLo ;+:yfdf Joj:yfkg ;]jfsf nflu vl6O{ cfpg] Ohfhtkqk|fKt a}+s jf ljQLo ;+:yfdf Joj:yfkg
;+zf]wg . u}/ g]kfnL gful/ssf] ;+Vof b]xfoadf]lhd x'g]5 M ;]jfsf nflu vl6O{ cfpg] u}/ g]kfnL gful/ssf]
-s_ @) b]lv %) k|ltzt;Dd ljb]zL nufgL /x]sf] ;+Vof b]xfoadf]lhd x'g]5 M
cj:yfdf a9Ldf % hgf;Dd . -s_ @) b]lv %) k|ltzt;Dd ljb]zL nufgL
-v_ %) k|ltzt eGbf a9L ljb]zL nufgL /x]sf] cj:yfdf /x]sf] cj:yfdf a9Ldf # hgf;Dd .
a9Ldf & hgf;Dd . -v_ %) k|ltzt eGbf a9L ljb]zL nufgL /x]sf]
cj:yfdf a9Ldf % hgf;Dd .
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
123. O=k|f= lgb]{zg g++ @! sf] k|fljlws ;]jf ;Demf}Tffsf] cjlw % jif{sf] x'g]5 / ;f]nfO{ k|fljlws ;]jf ;Demf}Tffsf] cjlw % jif{sf] x'g]5 /
a'Fbf g+ @#-%_ df ;+zf]wg gjLs/0f ug{ ;lsg]5 . ;f] ;Demf}tf cGtu{t Joj:yfkg ;f]nfO{ gjLs/0f ug{ ;lsg]5 . ;f] ;Demf}tf cGtu{t
. ;]jfdf lgo'Qm eO{ cfpg] u}/ g]kfnL gful/ssf] ;]jf cjlw @ Joj:yfkg ;]jfdf lgo'Qm eO{ cfpg] u}/ g]kfnL
jif{ eGbf a9L x'g] 5}g . lghsf] kfl/>lds k|fljlws ;]jf gful/ssf] ;]jf cjlw # jif{ eGbf a9L x'g] 5}g .
z'Nsaf6 Joxf]g{ ;lsg]5 . ;DalGwt Ohfhtkqk|fKt a}+s jf lghsf] kfl/>lds k|fljlws ;]jf z'Nsaf6 Joxf]g{
ljQLo ;+:yfn] g} lghsf] kfl/>lds Joxf]g]{ ;Demf}tf ePdf ;lsg]5 . ;DalGwt Ohfhtkqk|fKt a}+s jf ljQLo
ljBdfg Joj:yf cg'?k x'g] u/L to ug'{ kg]{5 . ;+:yfn] g} lghsf] kfl/>lds Joxf]g]{ ;Demf}tf ePdf
ljBdfg Joj:yf cg'?k x'g] u/L to ug'{ kg]{5 .
124. O=k|f= lgb]{zg g++ @! sf] vftf /f]Ssf÷km's'jf ;DaGwL ;"rgf÷lgb]{zg j]a;fO6af6 x]/L vftf /f]Ssf÷km's'jf ;DaGwL ;"rgf÷lgb]{zg
a'Fbf g+ @* df ;+zf]wg . ug]{÷u/fpg] ;DaGwdf M j]a;fO6af6 x]/L ug]{÷u/fpg] ;DaGwdf M
Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfdf /x]sf Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfdf /x]sf
JolQm÷kmd{÷sDkgL÷;+3 ;+:yfsf] vftf /f]Ssf÷km's'jf JolQm÷kmd{÷sDkgL÷;+3 ;+:yfsf] vftf
;DaGwL ;"rgf÷lgb]{zgnfO{ o; a}+ssf] j]a;fO6 /f]Ssf÷km's'jf ;DaGwL ;"rgf÷lgb]{zgnfO{ o; a}+ssf]
http://bfr.nrb.org.np/acstatus df /flvg] Joj:yf j]a;fO6 http://acstatus.nrb.org.np df /flvg]
/x]sf] 5 . pQm j]a;fO6df /flvg] ;"rgf÷lgb]{zgdf Joj:yf /x]sf] 5 . pQm j]a;fO6df /flvg]
a}+s÷ljQLo ;+:yfx?sf] kx'Frsf nfluUser ID / ;"rgf÷lgb]{zgdf a}+s÷ljQLo ;+:yfx?sf] kx'Frsf
Password a}+s tyfljQLo ;+:yf lgodg ljefuaf6 k|bfg nflu User ID / Password a}+s tyfljQLo
ug]{ Joj:yf ePsf]n] ;DalGwt ;+:yfn] To:tf] User ID / ;+:yflgodg ljefuaf6 k|bfg ug]{ Joj:yfePsf]n]
;DalGwt ;+:yfn] To:tf] User ID / Password lnO{
Password lnO{ o; a}+ssf] j]a;fO6sf] pQm 7]ufgfdf o; a}+ssf] j]a;fO6sf] pQm 7]ufgfdf /flvg]
/flvg] ;"rgf÷lgb]{zgnfO{ cflwsfl/s dfgL j]a;fO6df ;"rgf÷lgb]{zgnfO{ cflwsfl/s dfgL j]a;fO6df
/flvPs} lbg sfof{Gjog ug'{kg]{5 . ;f] ;DaGwdf ˆofS; tyf /flvPs} lbg ;+nUgkqfg';f/sf] sfd sf/afxL
kqfrf/ gul/g] / j]a;fO6df ePsf] ;"rgf cg';f/sf] sfd ;Dkfbg u/L ;f] sf] ljj/0f ;DalGwt lgsfodf
sf/jfxL ;f]xL lbg ;Dkfbg gePdf ;DalGwt a}+s÷ljQLo k7fpg' kg]{ 5 . vftf /f]Ssf ubf{ ;DalGwt JolQm
;+:yf tyf lhDd]jf/ clwsf/L hjfkmb]xL x'g] 5g\ . ÷kmd{÷ sDkgLsf] ;Dk"0f{ vftfx? /f]Ssf ug'{kg]{5 .
t/ s'g} jf s]xL vftfdfq /f]Ssf ug{ tf]lsPsf] xsdf
;f]xL vftfdfq /f]Ssf ug'{kg]{ 5 . ;f] ;DaGwdf
ˆofS; tyf kqfrf/ gul/g] / j]a;fO6df ePsf]
;"rgfdf ;+nUgcg';f/sf] sfdsf/jfxL ;f]xLlbg
;Dkfbg gePdf ;DalGwt a}+s÷ljQLo ;+:yf tyf
lhDd]jf/ clwsf/L hjfkmb]xL x'g] 5g\ .
125. O=k|f= lgb]{zg g++=@! sf] @@ r]s lSnol/Ë tyf e'QmfgL ;DaGwL Joj:yfM @@ r]s lSnol/Ë tyf e'QmfgL ;DaGwL Joj:yfM
 g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
a'Fbf g+= @@ sf] pka'Fbf ! != Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] ?= !) nfv jf != Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] ?= !)
sf] v08 v x6fO{Psf] . ;f]eGbf a9Lsf] /sd e'QmfgL ubf{ clgjfo{ ?kdf nfv jf ;f]eGbf a9Lsf] /sd e'QmfgL ubf{
PsfpG6k]oL r]s dfkm{t\ jf ;DalGwt JolQmsf] vftfdf clgjfo{ ?kdf PsfpG6k]oL r]s dfkm{t\ jf
dfq e'QmfgL ug'{ kg]{]5 . ;fy}, kmd{, sDkgL, ;+:yf jf ;DalGwt JolQmsf] vftfdf dfq e'QmfgL ug'{
sfof{nosf] gfddf lvlrPsf r]sx?sf] e'QmfgL ;d]t kg]{]5 . ;fy}, kmd{, sDkgL, ;+:yf jf sfof{nosf]
PsfpG6k]oL x'g' kg]{5 . t/, b]xfosf] cj:yfdf pNn]lvt gfddf lvlrPsf r]sx?sf] e'QmfgL ;d]t
;LdfeGbf a9Lsf] /sd gub e'QmfgL ug{ afwf kg]{ 5}gM PsfpG6k]oL x'g' kg]5 { . t/, b]xfosf] cj:yfdf
pNn]lvt ;LdfeGbf a9Lsf] /sd gub e'QmfgL
-v_ ljQLo ;+:yfaf6 lnPsf] shf{, To;sf] ;fFjf tyf Aofh ug{ afwf kg]{ 5}gM
e'QmfgL ug{, / -v_ x6fOPsf] .
126. O=k|f=lgb]{zg g+=@!÷)&* $@= sf]le8 !( sf] hf]lvd lgoGq0f Pj+ o; dxfdf/Laf6 x6fOPsf] .
sf] a'Fbf g+ $@ x6fO{ cy{tGqdf k/]sf] k|efjaf6 ljQLo If]qdf k/]sf]÷kg{
qmd;+Vof ldnfg . ;Sg] c;/ Go"gLs/0f ug{ o; a}+saf6 hf/L ul/Psf
kl/kq tyf ;"rgfx? cg';"lr @!=@ df Pslqt ul{/Psf]
5.
127. O=k|f=lgb]{zg g+=@!÷)&* sf]le8–!( af6 k|efljt C0fLsf] xsdf ^ dlxgfeGbf a9Lsf]
sf] a'Fbf g+ $& x6fO{ Aofh aSof}tf g/x]sf] cj:yfdf lwtf] lnnfdL k|lqmof @)&* x6fOPsf] .
qmd;+Vof ldnfg . c;f/ d;fGt ;Ddsf nflu :yug ug'{ kg]{5 . o; k|of]hgsf
nflu, sf]le8–!( af6 k|efljt C0fLn] cfk\mgf] pBf]u
Joj;fo tyf cfo>f]taf6 ;Dk'0f{ ls:tf e'Qmfg ug{ g;ls
Aofh aSof}tf dfq r'Qmf ug{ rfx]df ;f]sf] ljj/0f tyf
lj:t[t hfgsf/L lnlvt ?kdfdfu u/L a}+s tyf ljQLo
;+:yfn] ls:tfsf] Aofh dfq c;"n pk/ ug]{ Joj:yf ldnfpg'
kg]{5 .
128. cg';"rL @!=@ x6fO{Psf] sf]le8 !( ;Fu ;DalGwt PsLs[t kl/kq / ;"rgf -ldlt x6fOPsf] .
. @)&*÷)%÷)* ;Dd_
g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
ljBdfg Joj:yf

4.7.1: Analysis of loan and advances - By Product

Group Bank

Current Previous Current Previous

Year Year Year Year

Product

Term loans

Overdraft

Trust receipt/Import loans

Demand and other working capital loans

Personal residential loans

Real estate loans

Margin lending loans

Hire purchase loans

Deprived sector loans

Bills purchased

Staff loans
g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
Other

Sub total

Interest receivable

Grand total

;+zf]lwt Joj:yf
4.7.1: Analysis of loan and advances - By Product

Group Bank

Current Previous Current Previous

Year Year Year Year

Product

Long Term loans

Personal

Business

Working Capital

Overdraft (Personal)

Trust receipt/Import loans

Cash Credit Loan

g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .
Short Term WC/Demand Loan

Personal residential loans

Real estate loans

Margin lending loans

Hire purchase loans

Auto Loan

Deprived sector loans

Bills purchased

Staff loans

Other

Sub total

Interest receivable

Grand total
2
1
2
1

SN
SN

;+zf]lwt Joj:yf
ljBdfg Joj:yf

Code
Code

Name
Name

Branch Branch
Branch Branch
Long Term Loan
(Personal) Long Term Loan
Long Term Loan
(Business) Overdraft
Long Term Loan
(Working capital)
Trust Receipt/Import Loan
Overdraft (Personal)
Cash Credit
Cash credit Loan

Trust receipt/Import Other Working Capital

loans Loan (Short Term; Demand,
Etc.)
Loans & Advances
Loans & Advances

Margin Loan
Margin Loan

Credit Card
Bills Purchased
========================== lnld6]8

Funded - Others Credit Card

@) ======= ;fn ======== dlxgfsf] ljj/0f
lgIf]k / shf{sf] zfvfut ljj/0f -dfl;s_

Funded - Others

Current Current
@)&* df ;+zf]wg÷kl/dfh{g÷yk ;DaGwdf .

Saving Saving

Fixed Fixed

Money at Call Money at Call

Deposit
Deposit

Certificate Of Deposit Certificate Of Deposit

Margin Margin

Others Others

Total Total
g]=/f=a}+s lgb]{zg kmf=g+=(=!^s
g]kfn /fi6« a}+saf6 Ohfhtkqk|fKtæsÆ, ævÆ / æuÆju{sf a}+s tyf ljQLo ;+:yfnfO{ hf/L ul/Psf] PsLs[t lgb]{zg,