Final Report
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yamkumar.hitangFinal Report
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yamkumar.hitangcf7f}+ jflif{s k|ltj]bg
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;~rfns ;ldlt
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-sDkgL P]g, @)^# bkmf &! sf] pkbkmf -#_ ;“u ;DalGwt_
k|ltlglw -k|fS] ;L_ kmf/d
>L ;~rfns ;ldlt
zfOg /];'·f 8]enkd]06 a}+s lnld6]8
a'6jn, ?kGb]xL .
ljifoM k|ltlglw lgo'Qm u/]sf] af/] .
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==================== lhNnf ============================================ pk–dxf=g=kf=÷g=kf=÷uf=lj=;=, j8f g+= === j:g]d÷xfdL
==================================================================== n] To; sDkgLsf] z]o/wgLsf] x}l;otn] lj=;+= @)&# ;fn
d+l;/ @( ut] a'wjf/sf lbg x'g] cf7f}+ jflif{s ;fwf/0f ;efdf d÷xfdL :jo+ pkl:yt eO{ 5nkmn tyf lg0f{odf
;xefuL x'g g;Sg] ePsf]n] pQm ;efdf d]/f]÷xfd|f] tkm{af6 efu lng tyf dtbfg ug{sf nflu =================
lhNnf =========================== pk–dxf=g=kf=÷g=kf=÷uf=lj=;=, j8f g+= ==== j:g] To; sDkgLsf z]o/wgL
>L ======================================================================== nfO{ d]/f]÷xfd|f] k|ltlglw dgf]lgt u/L k7fPsf 5' ÷ 5f+} .
k|ltlglw lgo'Qm ePsf] JolQmsf] lgj]bs
b:tvt gd"gf M b:tvt M
gfd M gfd M
z]o/wgL g+=M 7]ufgf M
z]o/ k|df0fkq g+=M z]o/ k|df0fkq g+= M
lxtu|fxL vftf g+= M lxtu|fxL vftf g+= M
ldlt M z]o/ ;+Vof M
b|i6JoM of] lgj]bg ;fw/0f ;ef x'g'eGbf slDtdf $* 306f cufj} sDkgLsf] s]Gb|Lo sfof{nodf k]z ul/;Sg' kg]{5 .
zfOg /];'·f 8]enkd]06 a}+s lnld6]8
cf7f}+ jflif{s ;fwf/0f ;efdf pkl:ylt x'g hf/L ul/Psf]
k|j]z–kq
z]o/wgLsf] gfd ============================================================================== z]o/wgL g+= ============================
z]o/ k|df0fkq g+=÷lxtu|fxL vftf g+= M ================================================= z]o / ;+Vof =============================
ldlt M @)&# ;fn d+l;/ @( ut] a'wjf/sf lbg x'g] zfOg /];'·f 8]enkd]06 a}+s lnld6]8sf] cf7f}+ jflif{s ;fwf/0f ;efdf
pkl:yt x'g hf/L ul/Psf] k|j]z–kq .
b|i6JoM
!= z]o/wgLx?n] dfly pNn]lvt ;Dk"0f{ ljj/0f clgjfo{ ?kdf eg'{ x'g cg'/f]w 5 .
@= ;efsIfdf k|j]z ug{ of] k|j]z–kq clgjfo{ 5 .
==================
sDkgL ;lrj
3
4
zfOg /];'·f 8]enkd]06 a}+s lnld6]8
cf7f}+ aflif{s ;fwf/0f ;ef ;DaGwL ;"rgf
>L cfb/0fLo z]o/wgL dxfg'efjx?,
o; zfOg /];'Ëf 8]enkd]06 a}+s lnld6]8sf] ldlt @)&# d+l;/ % ut] a;]sf] ;~rfns ;ldltsf] !%@cf}+ a}7ssf]
lg0f{ofg';f/ a}+ssf]cf7f}+jflif{s ;fwf/0f ;ef lgDg ldlt, :yfg / ;dodf lgDg ljifox?df 5nkmn u/L lg0f{o ug{ a:g]
ePsf]x'+bf sDkgL P]g, @)^# sf]bkmf ^& cg';f/ ;Dk"0f{ z]o/ wgL dxfg'efjx?sf]hfgsf/L tyf pkl:ytLsf nflu of]
;"rgf k|sflzt ul/Psf]5 .
;ef x'g]ldlt, :yfg / ;do M
ldlt M @)&# ;fn d+l;/ @( ut]a'wjf/ -!$ l8;]Da/, @)!^_ .
:yfg M cd|kfnL s6]h P08 /]i6'/]06 k|f=ln=, a'6jn, ?kGb]xL .
;do M ljxfg !! M #) ah].
s= ;fdfGo k|:tfjx? M
!= cf=a= @)&@÷)&# sf];~rfns ;ldltsf]aflif{s k|ltj]bg pk/ 5nkmn u/L kfl/t ug]{.
@= n]v fk/LIfssf] k|ltj]bg ;lxtsf] @)&# ;fn cfiff9 d;fGtsf] jf;nft tyf ;f]xL ldltdf ;dfKt cf=j=
@)&@÷)&# sf]gfkmf gf]S;fg lx;fj / ;f]xL cjlwsf]gfkmf gf]S;fg afF8kmfF8 lx;fj, gub k|jfx ljj/0f
nufotsf ;Dk"0f{ ljQLo ljj/0fx? kfl/t ug]{ .
#= sDkgL P]g, @)^# sf]bkmf !!! cg';f/ cfly{s aif{ @)&#÷)&$ sf]nflu n]vfk/ LIfssf]lgo'QmL /
lghsf]kfl/>lds lgwf{/0f ug]{.
$= a}+ssf] ;~rfns ;ldltdf ;+:yfks z]o/wgLx?sf] tkm{jf6 k|ltlglwTj ug]{ æsÆ ;d"xjf6 % hgf /
;j{;fwf/0f z]o/ wgLx?sf]tkm{jf6 k|ltlglwTj ug]{ævÆ ;d"xjf6 # hgf ;~rfnsx?sf]lgjf{rg ug]{.
v= ljz]if k|:tfjx? M
!= cf=a= @)&@÷)&# sf] nflu ;~rfns ;ldltn] k|:tfj u/]adf]lhd r'Qmf k"FhLsf] @& k|ltztn] x'g]
?= @#,$$,&#,@)*÷– -cIf/]kL t]O{; s/f]8 rjfln; nfv lqxQ/ xhf/ b'O{ ;o cf7 dfq_ af]gz z]o/
ljt/0f ug{ :jLs[t ug]{.
@= a}+ssf] clws[t, hf/L tyf r'Qmf k"+hL a[l4 ug]{ / ;f]xL adf]lhd k|aGwkqdf ;+zf]wg ug]{ .
#= k|jGw–kq tyf lgodfjnL ;+zf]wg ;DaGwL ljz]if k|:tfj kfl/t ug]{.
$= a}+ssf]k|aGwkq tyf lgodfjnLdf ;+zf]wg ug{ tyf ;+zf]wgsf]:jLs[lt ln+bf jf clen]v ubf{ u/fp+bf
s]xL ;fdfGo x]/km]/ ug{, ;+zf]wg ;DaGwL sfuhft k|dfl0ft ug{ nufotsf sfo{x? ug{ ;~rfns
;ldltnfO{ clVtof/L k|bfg ug]{.
%= zfOg /];'Ëf 8]enkd]06 a}+s lnld6]8 / cGo a}+s tyf ljQLo ;+:yf -x?_ Ps cfk;df ufEg]÷ufleg]
-dh{/_ tyf k|fKtL÷;dflxt -PSjlhzg_ ;+u ;DalGwt cfjZos sfo{ ug{sf nflu ;~rfns ;ldltnfO{
clVtof/ lbg];DaGwL laz]if k||:tfj kfl/t ug]{.
u= ljljw
;~rfns ;ldltsf] cf1fn],
sDkgL ;lrj
5
;fwf/0f ;ef ;DaGwL hfgsf/L
!= z]o/wgL dxfg'efjx?n] cfkm\gf] kl/ro lbg] cflwsfl/s kl/rokq tyf ;fwf/0f;ef k|of]h
gfy{ hf/L k|j]z kq
jf gful/stfsf]k|df0fkq jf z]o/ k|df0fkq lnO{ cfpg' x'g cg'/f]w ul/G5 . ;ef z'? x'g' eGbf Ps 306f cufj}
;efsIfdf pkl:yt e} lbg'x'g ;d]t z]o/wgL dxfg'efjx?nfO{ cg'/fw] ul/G5 .
@= gfjfns z]o/wgLx?sf]tkm{jf6 ;+/Ifsn];efdf efu lng, 5nkmn ug{, k|ltlglw lgo'Qm ug{ / dt lbg ;d]t
;Sg]5g\ . z]o/wgLsf] btf{ lstfjdf ;+/Ifssf] ?kdf gfd n]lvPsf] JolQmnfO{ dfq ;+/Ifs dflgg]5 .
#= ;+o'Qm ?kdf z]o/ u|x0f ug]{ z]o/wgLx?sf] xsdf z]o/wgLx?sf] lstfjdf h;sf] gfd klxn] pNn]v ePsf] 5
;f]JolQm jf ;+o'Qm z]o/ wgLx?sf];j{;Ddltjf6 cfkm"x? dWo]lgo'Qm JolQmn]dfq ;efdf efu lng, 5nkmn
ug{, k|ltlglw lgo'Qm ug{, dt lbg ;Sg]5g\ .
$= ;efdf efu lng k|ltlglw lgo'Qm ug{ rfxg] z]o/wgL dxfg'efjn] a}+ssf] csf]{ z]o/wgLnfO{ dfq k|ltlglw lgo'Qm
ug{ ;Sg'x'g]5 / ;f];DaGwL k|f]S;L kmf/d ;ef z'? x'g' eGbf $* 306f cufj}a}+ssf]s]lGb|o sfof{no, a'6jndf
a'emfO{ ;Sg'kg]{5 . k|f]S;L kmf/d o; a}+ssf] Website jf6 Download ug{ ;lsg]5 .
%= ;efdf efu lng k|ltlglw lgo'Qm u/L k|f]S;L a}+sdf a'emfO{ ;s]kl5 ;f] k|f]S;L ab/ u/L csf]{ lbg rfx]df ;f]sf]
;"rgf ;ef z'? x'g'eGbf $* 306f cufj}a}+s sf]s]lGb|o sfof{nodf k'Ug' kg]{5 / gof+ k|f]S;Lsf]xsdf lgod
-$_ df n]lvP adf]lhd x'g]5 .
^= z]o/wgLn] Ps eGbf a9L k|ltlglw lgo'Qm u/]sf] cj:yfdf h;sf] lgo'lQm ;a} eGbf klxn] k|fKt ePsf] xf] dfly
-%_ df n]lvP adf]lhd ab/ ul/Pdf afx]s p;}nfO{ k|ltlglw dflgg]5
/ ;efdf ;DalGwt z]o/wgL cfkm}pkl:yt
x'g cfPdf z]o/wgLn] ul/lbPsf] k|f]S;L :jtM ab/ x'g]5 .
&= aflif{s ;fwf/0f ;efnfO{ Wofgdf /fvL ldlt @)&#÷)*÷!% b]lv @)&#÷)*÷@( ut];Dd a}+s sf]z]o/wgL
btf{ lstfj aGb /xg]5 . g]kfn :6s PS;r]Gh lnld6]8df ldlt @)&#÷)*÷!$ ;Dd sf/f]jf/ eO{ k|rlnt
sfg"g adf]lhd o; a}+ssf] z]o/ /lhi6«f/ PgcfO{laPn Soflk6n dfs]{6\; lnld6]8, nflhDkf6, sf7df08f}+df k|fKt
z]o/ gfd;f/L lnvtsf] cfwf/df z]o/wgL btf{ lstfadf sfod z]o/wgLn] ;f] ;efdf efu lng / af]gz z]o/
kfpg]5g\ .
*= ;~rfns ;ldltsf]lgjf{rg ;DaGwL lj:t[t ljj/0f tyf tflnsf ;~rfnsx?sf]lgjf{rg lgb]{lzsf adf]lhd
lgjf{rg clws[tn] lgwf{/0f u/] adf]lhd x'g]5 .
(= yk hfgsf/Lsf]nflu o; a}+s
sf]s]Gb|Lo sfof{no, a'6jn, ?kGb]xLdf ;Dks{ /fVg ;Sg' x'g5
] .
6
zfOg /];'·f 8]enkd]06 a}+s lnld6]8sf]
cf7f}+aflif{s ;fwf/0f ;efsf nflu
;~rfns ;ldltsf] k|ltj]bg
cfly{s aif{ @)&@÷)&#
cfb/0fLo z]o /wgL dxfg'efjx?,
zfOg /];'Ëf 8]enkd]06 a+}s lnld6]8sf] o; cf7f}+ jflif{s ;fwf/0f ;efdf pkl:yt ;Dk"0f{ z]o/wgL dxfg'efjx¿nfO{
;~rfns ;ldltsf]tkm{jf6 Pj+ d]/f]JolQmut tkm{af6 xflb{s :jfut clejfbg ub{5' . o; cj;/df oxfFx? ;dIf o;
a}+ssf]cf7f}+aflif{s k|ltj]bg k|:t't ug{ kfpFbf xfdLnfO{ cToGt v';L nfu]sf]5 . k|:t't cfly{s aif{ @)&@÷)&# sf]
aflif{s k|ltj]bg oxfFx? ;dIf k7fO;lsPsf]5 . @)&# cfiff9 d;fGtsf]jf;nft, @)&@÷)&# sf]gfkmf gf]S;fg lx;fa,
gfkmf gf]S;fg
af8kmf+8 lx;fa, gub k|jfx ljj/0f tyf cGo ljQLo ljj/0fx? :jLs[ltsf nflu o; ul/dfdo ;efdf
k|:t't ub{5' .
k|:t't cfly{s aif{df a}+sn] xfl;n u/]sf] pknlJw ;DaGwL ljj/0f o;} k|ltj]bgdf pNn]v ul/Psf] 5 . a}+ssf] ;kmn
;~rfngdf k|efjsf/Ltf Nofpg oxf+x?jf6 k|fKt ;'emfj, ;xof]u / dfu{ lgb]{zgx? k|lt cfef/ k|s6 ub]{eljiodf ;d]t
k|fKt x'g5
] eGg]df
xfdLx? ljZj:t 5f}+.
-s_ ljut aif{sf] sf/f]af/sf] l;+xfjnf]sg M
k|:t't cfly{s aif{df o; a}+sn]xfl;n u/]sf d'Vo pknlJwx? b]xfo
adf]lhd /xsf
] 5g .
-!_ k|d'v ljQLo kl/;"rsx?
-?= xhf/df_
cf=j= cf=j= kl/jt{g
ljj/0f km/s a[lå -sdL_
@)&!÷)&@ @)&@÷)&# -k|ltzt_
z]o/ k'+hL 804,329 1,102,892 298,563 37=12 ∞
hu]*f tyf sf]ifx? 121,320 195,027 73,707 60=75 ∞
s"n ;DklQ 7,226,748 9,759,164 2,532,416 35=04 ∞
s"n lgIf]k 6,243,993 8,386,759 2,142,766 34=32 ∞
s"n shf{ tyf ;fk^ 5,260,088 7,288,976 2,028,888 38=57 ∞
;~rfng d"gfkmf 286,493 426,515 140,022 48=87 ∞
cfos/ Joj:yf 78,213 118,096 39,883 51=00 ∞
v"b d"gfkmf 182,235 269,644 87,409 47=97 ∞
k|:t't cf=j=df ;fljssf] uf}d'vL ljsf; a}+s lnld6]8 o; a}+sdf uflePsf] / a}+sn] @& k|ltzt af]gz
z]o/ ljt/0fsf nflu o; ul/dfdo ;efdf k|:tfj u/]adf]lhd
r'Qmf k"+hLdf #&=!@ k|ltztn]a[l4 eO{
! ca{ !) s/f]8 @* nfv (@ xhf/ k'u]sf]5 .
a}+ssf]s'n ;DklQdf #%=)$ k|ltztn]a[l4 eO{ ( ca{ &% s/f]8 (! nfv ^$ xhf/, s'n lgIf]k #$=#@
k|ltztn]a[l4 eO{ * ca{ #* s/f8] ^& nfv %( xhf/, s'n shf{ tyf ;fk6L #*=%& k|ltztn]a[l4 eO{
& ca{ @* s/f]8 *( nfv &^ xhf/ k'u]sf]5 eg]v'b d'gfkmfdf $&=(& k|ltztn]a[l4 eO{ @^ s/f]8
(^ nfv $$ xhf/ k'usf]] 5 .
cf=j= @)&@÷)&# df ;du| a}+s tyf ljQLo ;+:yfsf]lgIf]k kl/rfng !(=)$ k|ltztn]a[l4 ePsf]
5 . pQm cjwLdf ljsf; a}+sx¿sf] lgIf]k kl/rfngdf !^=% k|ltztn] a[l4 ePsf]df o; a}+ssf] lgIf]k
kl/rfngdf #$=#@ k|ltztn]a[l4 ePsf]5 . To:t}, ;du| a}+s tyf ljQLo ;+:yfx¿sf]shf{ tyf ;fk6df
@#=& k|ltztn]a[l4 ePsf]5 . pQm cjwLdf lasf; a}+sx¿sf]shf{ tyf ;fk6df @)=# k|ltztn]a[l4
ePsf]df o; a}+s
sf]shf{ tyf ;fk6df #*=%& k|ltztn]a[l4 ePsf]5 .
7
-@_ a}+sn] ;~rfngdf NofPsf ljleGg ;]jf tyf sfo{qmdx? M
-s_ lgIf]k of]hgf
lgIf]k kl/rfngnfO{ k|efjsf/L ?kdf ;~rfng ul/ k|ltikwf{Tds ahf/df cfkm\gf] dfs]{6 z]o/
a[l4 ug]{gLlt cg'?k ljleGg k|sf/sf art lgIf]k of]hgf,
d'4tL lgIf]k of]hgf
tyf rNtL
vftfx? ;~rfngdf NofPsf]5 . lgIf]k of]hgfx?df plrt k|ltkmnsf ;fy}ljleGg k|sf/sf
cltl/Qm ;'ljwfx? k|bfg ul/ u|fxssf]cfjZostfnfO{ pRr k|fyldstfdf /flvPsf]5 .
-v_ shf{ tyf ;fk6
a}+sn] pTkfbglzn If]qsf] shf{ nufgLdf ljz]if Wofg s]lGb|t u/]sf] 5 . shf{ nufgLdf
ljljlws/0f ul/ If]q ut clws]lGb|t hf]lvdnfO{ Go"gLs/0f ul/ shf{ nufgL ug]{ ul/Psf] 5 .
a}+ssf clwsf+z zfvf sfof{nox? u|fld0f If]qdf /x]sf]x'+bf ljkGg ju{, ;fgf tyf demf}nf
Joj;fo, s[ifL tyf pTkfbglzn If]q cGtu{tsf shf{x?nfO{ pRr k|fyldstfdf /flvPsf]5 .
g]kfn /fi6« a}sn] a}+s tyf ljQLo ;+:yfx?nfO{ hfl/ u/]sf] Plss[t lgb]{lzsf cg';f/ ljsf;
a}+sx¿n]cfˆgf]s'n shf{sf]Go"gtd !% k|ltzt s[lif tyf pTkfbgd"ns If]qdf shf{ k|jfx
ug'{kg]{ Aoj:yf /x]sf]df o; a}+sn] pQm If]qdf !*=@( k|ltzt shf{ k|jfx u/]sf] Joxf]/f ;efnfO{
hfgsf/L u/fpFb5' .
-u_ ljk|]if0f (Remittance) ;DaGwL sfo{
o; a}+sn]ljutsf aif{x?df h:t}k|:t't cfly{s aif{df ;d]t ljleGg ljk|]if0f sDkgLx? dfkm{t
ljb]zjf6 k7fPsf] /sdsf] e'QmfgL lbg] Joj:yf ldnfPsf] 5 eg] cfGtl/s ?kdf ;d]t clwsfz+
:yfgdf /sd k7fpg]tyf k7fPsf]/sd e'QmfgL lng]Joj:yf ldnfPsf]5 .
-3_ ;"rgf k|lalw tyf sDKo"6/ ;6j]o/sf]k|of]u
a}+sn] k"0f{?kdf a}+lsË ;ˆ6j]o/ (Pumori Plus IV) sf] 8f6fa];nfO{ s]lGb|s[t (Centralize) u/L
zfvfx¿nfO{ s]Gb|Ls[t ;~hfndf cfa4 u/]sf] 5 . Mobile Banking, SMS Banking, Any Branch
Banking Service dfkm{t u|fxsx?nfO{ cfw'lgs k|ljwL;+u hf]8]sf] 5 . a}+sn] Disaster Recovery
Site df Realtime Data Backup x'g] Joj:yf ;d]t ldnfPsf] 5 .
-ª_ zfvf ;~hfn
a}+ssf] ?kGb]xL lhNnfdf s]lGb|o sfof{no, $ j6f zfvf sfof{no / ! j6f PS;6]G;g sfpG6/
/x]sf 5g\ eg]u'NdL lhNnfdf & a6f zfvf sfof{no, c3f{vf+rL lhNnfdf # a6f zfvf sfof{no
/ ! j6f PS;6]G;g sfpG6/, Ko"7fg lhNnfdf ^ j6f zfvf sfof{no, slkna:t' lhNnfdf !
j6f, gjnk/f;L lhNnfdf ! j6f, kfNkf lhNnfdf ! j6f, bf· lhNnfdf ! / jfUn'‹ lhNnfdf !
j6f zfvf sfof{no ul/ s]Gb|Lo sfof{no ;lxt s'n @* j6f sfof{no dfkm{t a}sn] ;]jf k|bfg
ul//xs
] f] 5 .
k|:t't cfly{s aif{df a}+sn] kfNkfsf] tfg;]g, bf·sf] 3f]/fxL / c3f{vf+rLsf] vgbxdf ul/ # j6f
gof+ zfvf sfof{nox? :yfkgf u/]sf] 5 eg] ;fljssf] uf}d'vL ljsf; a}+s lnld6]8;+usf] dh{/
kZrft Ko"7fgdf ^ j6f zfvf sfof{nox? ePsf 5g\ . cf=j= @)&#÷)&$ df yk # j6f gof+
zfvf sfof{no vf]Ng] nIo a}+sn] lnPsf] 5 .
-r_ ns/ ;'lawf
a}+sn] s]Gb|Lo sfof{no, a'6jnaf6 dfq ns/ ;'ljwf k|bfg ub}{ cfO/x]sf]5 eg] u|fxs
dxfg'efjx?sf]cfjZostfnfO{ Wofgdf /fvL cGo zfvf sfof{nox?df ;d]t ns/ ;'ljwf yk
ug]{ ;DaGwdf cfjZos u[xsfo{ eO{ /x]sf] Aoxf]/f cg'/f]w ub{5' .
-v_ /fli6«o tyf cGt/fli6«o kl/l:yltaf6 sDkgLsf] sf/fa] f/nfO{ k/]sf] c;/
nufgLsf] If]q tyf bfo/f ;f+3'/f] ePsfn] a}lsË If]q lgs} k|lt:kwL{ ePsf] 5 . >f]tsf] nfut sd ePsf jfl0fHo
a}+sx¿n] lgs} sd Jofhb/df shf{ nufgL ul//x]sf] x'bf+ >f]tsf] nfut a9L ePsf ljsf; a}+sx¿nfO{ shf{ lj:tf/
tyf u|fxs l/6G] ;g r'gf}tLk"0f{ ePsf] 5 . t/ntfsf] ptf/r9fj, 6]«h /L lansf] Aofhb/ sd x'g'n] klg sf/f]jf/df
8
c;/ kf/]sf] 5 . cl:y/ /fhg}lts cj:yf, l56f] l56f] kl/jt{g x'g] gLlt lgodn] ubf{ d'n'sdf nufgLsf] ;'lglZrt
jftfj/0f aGg ;s]sf] 5}g . k"jf{wf/x¿sf] ljsf; gx'gfn] u|fld0f If]qdf Jofj;flos sfo{qmdx¿sf ;fy} a}lsË
;]jfx¿ lj:tf/ x'g ;s]sf] 5}g\ . b]zdf laB'tsf] cfk'lt{ sd x'g' / laB'tsf] ljsNkdf k|of]u ePsf] k]6«f]lnod
kbfy{sf] d"Nosf] sf/0f ;~rfng vr{df a[l4 ePsf]] 5 .
-u_ rfn' cfly{s aif{sf]pknlAw / eljiosf ;DaGwdf ;~rfns ;ldltsf]wf/0ff
rfn' cfly{s aif{sf]klxnf]qodf; @)&# cflZjg d;fGt;Ddsf]ckl/is[t ljQLo ljj/0f cg';f/ a} +ssf]
shf{ nufgL * ca{ @ s/f]8 %@ nfv /x]sf]5 eg]lgIf]k kl/rfng ( ca{ % s/f]8 ## nfv /x]sf] 5 .
;~rfng d'gfkmf !) s/f]8 ^^ nfv ^( xhf/ /x]sf]5, h'g ut cfly{s jif{sf];f]xL cjlwsf]d'gfkmf eGbf
$^=*$ k|ltztn]a9L xf]. rfn' cfly{s aif{sf];f]xL cjwLdf k"+hLsf]if cg'kft !$=*! k|ltzt, lgIf]k tyf k"FhLdf
shf{ nufgL cg'kft &&=!@ k|ltzt /x]sf] 5 . a}+sn] pknJw nufgLof]Uo >f]tsf] k"0f{ kl/rfng u/]sf] 5 eg]
shf{ c;'nL sfo{nfO{ cToGt k|efjsf/L agfPsf]5 . x/]s ;"rsfÍx?n];jn / ;'b[9 ljQLo ;+:yf /xsf] ] k'li6
u/]sf 5g\ .
rfn' cfly{s aif{df lgDgfg';f/sf sfo{qmdx¿ ;+rfng ug{ nfluPsf] Joxf]/f z]o/wgL dxfg'efjx?nfO{ hfgsf/L
u/fpFb5f} M
!= xfd|f] nIo /fli6«o:t/sf] ljsf; a}+sdf :t/f]GgtL x'g] /x]sf] 5 . xfn o; a}+ssf] sfo{If]q !) lhNnf
/x]sf] 5 eg] g]kfn /fi6« a}+sn] !) lhNnf sfo{If]q ePsf ljsf; a}+sx?sf] Go"td r'Qmf k"+hL ?= !@)
s/f]8 sfod u/]sfn] ;do;Ldfleq o; a}+sn] pQm k"+hL af]gz z]o/ dfkm{t k'¥ofpg] of]hgf agfPsf]
5 . /fli6«o:t/sf] ljsf; a}+sdf :t/f]GgtL x'gsf nfuL dh{/÷PSjLlhzg, jf]gz z]o/ tyf xsk|b z]o/
dfkm{t k"+hL a[l4 ug]{of]hgf agfOPsf]5 .
@= o; a}+ssf] s]lGb|o sfof{nosf nfuL skf]{/]6 ejg lgdf{0f ug{ sflnsfgu/, a'6jndf hUuf vl/b ul/
ejg lgdf{0f sfo{ cuf8L a9fOPsf]5 . pQm skf]{/]6 ejgsf]gSzf a'6jn pkdxf gu/kflnsfsf]
sfof{nojf6 l:js[t u/fO{ OR5's lgdf{0fstf{x?jf6 lznaGbL af]nkq dfu ul/Psf]5 .
#= g]kfnsf] 7"nf] hg;+Vof ljQLo If]q eGbf aflx/ /x]sfn] ljQLo kx'+rsf ;fy} ljQLo ;fIf/tf tyf ljQLo
hfu/0fdf ljz]if Wofg s]lGb|t ul/ clwsQd hgtf dfem a}ls+u ;]jf k'/\ofpg] of]hgf a}+sn] agfPsf] 5,
h; cGtu{t o; a}+ssf] ;d]t ;xefuLtfdf ?kGb]xLsf] ?b|k'/df ePsf] /fli6«o ljQLo hfu/0f cleofgsf]
;d'b\3f6g g]kfn /fi6« a}+ssf >Ldfg\ ue{g/ 8f= lr/+hLjL g]kfn Ho"jf6 ePsf]lyof].
$= o; a}+sn] k|of]udf NofPsf] ;"rgf k|lalwnfO{ ;dofg's'n cBfalws ub}{ n}hfg], ;'/lIft / ;do;fk]If
cfw'lgs ;]jf k|bfg ug]{gLlt cg'?k u|fxssf]cfjZostf, ;DefJotf tyf cf}lrTotfsf]cfwf/df ATM
;]jf k|bfg ul/g]5 .
%= o; a}+snfO{ ;'zfl;t / ;Ifd ;+:yfsf]?kdf :yflkt u/fpg xfdL k|lta4 /lx/xg]5f}+.
^= o; a}+ssf]sfo{If]q cGtu{tsf ;DefAo :yfgx?df zfvf lj:tf/sf]nflu ;DefAotf cWoog u/L zfvf
sfof{no lj:tf/ ug]{tkm{ hf]8 lbOg]5 . u'NdLsf]vHof{Ë ahf/df zfvf sfof{no lgdf{0fflwg cj:yfdf
/x]sf] 5 eg] lrtjg lhNnfdf ;d]t lgs6 eljiodf zfvf sfof{no vf]Ng u}/x]sf] Joxf]/f cg'/f]w ub{5f}+ .
-3_ sDkgLsf] cf}Bf]lus Pj+ Jofj;foLs ;DaGw
o; ;+:yfn]cfˆgf]sf/f]af/;+u ;DalGwt u|fxsx¿, Jojf;flos Pa+ cf}Bf]lus k|lti7fg, ;+3 ;+:yfx¿ tyf
laleGg lgofds lgsfox¿;+u ;f}xfb{ k"0f{ / Jofj;flos ;DaGw sfod /fVb}cfPsf]5 . ;+:yfn]Jofj;foLs
sf/f]jf/sf] l;nl;nfdf u|fxsx¿nfO{ ;'lawf k'uf]; eGg] p2]Zon] ljleGg a}+s tyf ljQLo ;+:yfx¿;+u ;xsfo{
u/L Ps csf{sf]u|fxsnfO{ ;]jf ;'lawf k'¥ofpg]Joj:yf ldnfOPsf]5 . a}+s tyf ljQLo ;+:yfx¿ larsf];DaGw
tyf Jofj;foLs k|lt:kw{fdf :jR5tf clea[l4 ug{ a}+s ;b}a k|oTgzLn /x]sf]5 .
-ª_ ;~rfns ;ldltdf ePsf] x]/km]/ / ;f]s
f] sf/0f
ldlt @)&# h]i7 @( ut];fljssf]uf}d'vL ljsf; a}+s lnld6]8 o; ;+:yfdf ufleP kZrft zfOg /];'Ëf
8]enkd]06 a}+ssf] tkm{af6 k|ltlglwTj ub}{ cfpg' ePsf ;~rfns >L lbnLk/fh df:s] dh{/sf] ;~rfns kbdf
g/xg' ePsf] / lghsf] :yfgdf uf}d'vL ljsf; a}+s lnld6]8sf] tkm{af6 k|ltlglwTj ub} >L d]3/fh sIfklt
9
;~rfns x'g' ePsf]5 .
lgjt{dfg ;~rfns >L lbnLk/fh df:s]nfO{ ;~rfns kbdf /xL sfo{ ubf{ ;+:yfsf]k|ult / pGgltsf]nflu lbg'
ePsf];Nnfx, ;'emfj / of]ubfgsf]
nflu xflb{s wGoafb 1fkg ub{5f}+.
-r_ sf/fa] f/nfO{ c;/ kfg]{ d'Vo s'/fx¿
a}lsË Joj;fodf a9\b} uPsf] k|lt:kwf{, b]zsf] cl:y/ /fhg}lts cj:yf, t/ntfdf cfPsf] 36j9, ljB't cfk"lt{,
OGwg cfk"lt{ nufot cGt{/fli6«o k|efj h:tf s'/fx? /x]sf 5g .
-5_ n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP ;f] pk/ ;+rfns ;ldltsf] k|ltlqmof M
;+:yfsf] lgoldt sf/f]jf/sf] l;nl;ndf b]lvPsf ;fdfGo l6Kk0fL afx]s cGo s'g} s}lkmot pNn]v gePsf] .
-h_ nfef+z af+8kmf+8 ug{ l;kmfl/; ul/Psf] /sd
o; a}+ssf] ;~rfns ;ldltsf] ldlt @)&# cflZjg )^ ut] a;]sf] a}7sn] ldlt @)&# cfiff9 d;fGt ;Ddsf]
;l~rt d'gfkmfaf6 ljQLo ljj/0f :jLs[t ug]{ldlt;Dddf sfod /xsf] ] r'Qmf k"FhL *^ s/f]8 *$ nfv !( xhf/
(@ ?k}+ofsf] @& k|ltztn] x'g cfpg] /sd ?= @# s/f]8 $$ nfv &# xhf/ @ ;o * ?k}+of a/fa/sf] af]g; z]o/
ljt/0f ug]{ lg0f{o ePcg';f/ k|:tfj k]z ul/Psf] 5 .
ldlt @)&# h]i7 @( ut] zfOg /];'Ëf 8]enkd]06 a}+s lnld6]8df ;fljssf] uf}d'vL ljsf; a}+s lnld6]8 uflePsfn]
cfos/ P]g, @)%* sf]bkmf $& s -%_ df ePsf]Joj:yf cg'?k b'O{ ljQLo ;+:yfx? uflePsf]cj:yfdf sfod
/x]sf] z]o/wgLx?nfO{ uflePsf] ldltn] @ jif{;Dd ljt/0f u/]sf] nfef+zdf s/ cfslif{t gx'g] x'gfn] ;f]sf] Joj:yf
ul/Psf]5}g\ . ;fy}, b'O{ ljQLo ;+:yf ufleP kZrft ljsf; a}+s sf];fwf/0f ;ef k|of]hgsf
nflu z]o/ wgL btf{
lstfj aGb x'g]ldlt;Dd sfod x'g]gofF z]o/ wgLx?sf]xsdf cfslif{t x'g]nfef+z s/ ;DalGwt z]o/ wgLx?af6
c;'n pk/ ul/g] 5 .
-em_ sDkgL P]g, @)^# sf]bkmf !)( sf]pkbkmf $ ;Fu ;DjlGwt ;~rfns ;ldltsf]k|ltljbgdf v'nfpg' kg]{cf=a=
@)&@÷)&# sf]cGo ljj/0f M o;} k|ltj]bgsf] cg';"rL–! df k|:t't ul/Psf] 5 .
-`_ cGo cfjZos s'/fx? M
!= k"+hLsf]i fsf] kof{Kttf M
o; a}+ssf]@)&# cfiff9 d;fGtsf]ljQLo ljj/0f cg';f/ r'Qmf k"+hL, ;fwf/0f hu]8f sf]if, ;+lrt
d'gfkmf / k|:tfljt af]g; z]o/ u/L k|fylds k+"hL ?= ! cj{ @( s/f]8 !@ nfv *# xhf/ /xsf]] 5 . pQm
/sddf :yug s/ hu]8 f sf]if / :jM k|of]h gsf nflu 3/hUuf v/Lbdf ul/Psf] nufgL Go"g ubf{ k|fylds
k"+hL ?= ! cj{ @* s/f]8 %! nfv $ xhf/ x'G5 . k|fylds k"+hLdf k"/s k"+hL ?= * s/f]8 @ nfv ^%
xhf/ ;dfj]z ubf{ s'n k"+hLsf]if ?= ! ca{ #^ s/f]8 %# nfv &) xhf/ ePsf]5 . g]kfn /fi6« a}+s sf]
lgb]{zg cg';f/ ævÆ ju{sf] ljQLo ;+:yfx¿n] cfˆgf] hf]lvd efl/t ;DklQsf] cfwf/df sfod ug'{kg]{]
k|fylds k"+hL / k"/s k"+hL ;lxtsf]k"+hLsf]if slDtdf qmdz %=% / !! k|ltzt x'g'kg]{df o; ;+:yfsf]
k|fylds k"+hL / k"/s k"+hL ;lxtsf]k"+hLsf]if qmdz !%=$% / !$=%$ k|ltzt /xsf] ] 5 . o;af6 ldlt
@)&# ;fn cfiff9 d;fGtdf ;+:yfsf] hf]lvd efl/t ;DklQsf] cfwf/df sfod u/]sf] k"+hLsf]if kof{Kt
/x]sf] Joxf]/f cg'/f]w ub{5f}+ .
@= n]vfk/LIfssf] lgo'QmL M
;ftf}+ aflif{s ;fwf/0f ;efaf6 lgo'Qm Pr sfˆn] P08 Pzf]l;o6\;sf rf6{8{ Psfp06]06\; x]ds'df/
sfˆn]n]ut cf=a= @)&@÷)&# sf]n]vfk/LIf0fsf]sfo{ ;DkGg ug'{ ePsf]5 . lghn]nuftf/ ljut #
cfly{s aif{sf]n]vfk/LIf0f sfo{ ;DkGg ul/;s]sf]
x'+bf sDkgL P]g, @)^# sf]bkmf !!! adf]lhd o;
ul/dfdo ;fwf/0fjf6 cf=a= @)&#÷)&$ sf] nflu gof+ n]v fkl/Ifssf] lgo'lQm / gLhsf] kfl/>lds
lgwf{/0f ug]{ k|:tfj k]z ul/Psf] 5 .
10
#= dfgj ;+zfwg M
ldlt @)&# cfiff9 d;fGtdf ;+:yfdf k|d'v sfo{sf/L clws[t ;lxt s'n @!& hgf sd{rf/L sfo{/t /x]sf
5g\ . u|fxsju{nfO{ ;xh?kdf ;a{;'ne, l56f]/ u'0f:t/Lo ;]jf pknAw u/fO{ Joj;foLs p2]Zo k|flKt
ug{ sd{rf/Lx¿sf]bIftf clea[l4 ug{ cfjZos tflndx¿ lbOb}+cfPsf]5 . ;+:yfsf sd{rf/Lx¿nfO{
sfd k|lt clek|l/ ]t ug{ tyf ;+:yfk|lt ckgTj hfu[t u/fpg]p2]Zon]
pTs[i6 sd{rf/LnfO{ k'/is[t ug]{
/ sdhf]/ sd{rf/LnfO{ ;Ifd agfpg laleGg k|sf/sf tflndx¿ lbg] sfo{nfO{ Pp6f lgoldt k|s[ofsf]
?kdf lnPsf 5f}+. dfga ;+zfwg lasf;sf nflu ah]6sf] laz]if Joj:yf ul/g'sf ;fy}sfo{;Dkfbg
d"NofÍgaf6 sd{rf/L bIftf lasf;sf]cfjZos klxrfg ul/Psf]5 .
$= ;+:yfut ;fdflhs pQ/bfloTj (Corporate Social Responsibility) M
;Dk"0f{ :6]sxf]N8;{sf] lxtdf a}+s eGg] xfd|f] dfGotf /x]sf] 5 . ;dfh;+u a}+s cGtu{t ;dfhdf x'g]
ljleGg sfo{qmddf g}lts, ef}lts tyf cfly{s ;xof]u k'/ofpb} cfPsf 5f}+ . ;fljssf] uf}d'vL ljsf; a}+s
ln=;+u dh{/ Plss[t sf/fj] f/ z'ef/De ;df/fx] df g]kfn /fi6« a}+s
sf >Ldfg\ ue{g/ 8f= lr/+hLjL g]kfn
Ho"sf] s/sdnjf6 :ju{4f/L dlGb/nfO{ ?= %) xhf/ ;xof]u ul/Psf] lyof] . ?kGb]x Lsf] a'6jnnfO{ x/fe/f
;'Gb/ zx/ lgdf{0f ug{ /f6] /L Snj ckm a'6n ;fpy;+u ;xsfo{ ul/ a'6jn a;kfs{ b]v L ldngrf]s ;Dd
a[Iff/f]k0f ul/Psf] 5 eg] pQm If]qsf] ;/;kmfOsf] lhDd]jf/L ;d]t o; a}+sn] lnPsf] Joxf]/f cg'/f]w ug{
rfxG5' . u'NdL, c3f{vf+rL, gjn/f;L, slkna:t' / ?kGb]xLdf To; If]qsf] ;du| ljsf;sf nfuL e}/xsf ]
d]nf k|b{zgLx?df ;d]t xfd|f] cToGt dxTjk"0f{ ;xsfo{ /x]sf] 5 .
%= ;DalGwt kIf ljj/0f (Related Parties Disclosure) M
;+:yfn] cfˆgf] ;~rfns ;ldltsf] ljQLo :jfy{ ePsf] s'g}klg kIf;+u ljQLo sf/f]jf/ u/]sf] 5}g .
;~rfns tyf sfo{sf/L k|d'vsf] ljj/0f / lghx¿nfO{ pknAw u/fOPsf] ;'lawf o;} k|lta]bgsf] cg';"lr
! sf]aF'bf g+ !@ df pNn]v ul/Psf]5 .
^= lwtf]
kq btf{ tyf lgisfzg lgodfjnL, @)^% sf]lgod @@ sf]pklgod ! ;Fu ;DjlGwt
yk ljj/0fx? M pk/f]Qm cg';f/sf] ljj/0f o;} k|ltj]bgsf] cg';"rL–@ df pNn]v ul/Psf] 5 .
&= wGojfb 1fkg
o; a}+ssf];~rfngdf cd"No ;xof]u tyf ;'emfa lbg' x'g];Dk"0f{ z]o/ wgL dxfg'efjx¿, ;~rfns
ldqx?, u|fxsju{, z'e]R5'sx¿, g]kfn /fi6« a}+s, g]kfn lwtf]kq af]8{, sDkgL /lhi6«f/sf] sfof{no, g]kfn
:6s PS;r]~h lnld6]8, z]o/ /lhi6«f/ sDkgL, g]k fn lSnol/Ë xfp; lnld6]8 , l;l8P; P08 lSnol/Ë
lnld6]8 , sfg"gL ;Nnfxsf/, cfGt/Ls tyf afXo n]v fk/LIfs, ;~rf/ hut nufot a}+s ;Fu ;DalGwt
;Dk"0f{ :6]sxf]
N8;{ k|lt xflb{s cfef/ tyf s[t1tf JoQm ub{5' .
cGTodf, k|d'v sfo{sf/L clws[t nufot ;Dk"0f{ sd{rf/L kl/jf/k|lt cfef/ k|s6 ub{5' .
wGojfb .
yfg]Zj/ kf}8]n
cWoIf
;~rfns ;ldlt
11
cg';"rL – !
;~rfns ;ldltsf]k|lta]bg;+
u ;DalGwt yk ljifox¿ M
sDkgL P]g, @)^# sf]bkmf !)( sf]pkbkmf $ ;+u ;DalGwt yk ljj/0f
!= z]o/ hkmt ePsf] eP ;f]sf] ljj/0f M
cfly{s aif{ @)&@÷)&# df s'g}klg z]o/ hkmt u/]sf] 5}g .
@= ljut cf=j=df sDkgL / o;sf];xfos sDkgLn]u/]sf]k|ult M
o; ;+:yfn] u/]sf] k|ultsf af/]df o;} k|lta]bgsf] laleGg a'+bfx¿df k|:t't ul/Psf] 5 . o; ;+:yfsf]
c? s'g}klg ;xfos sDkgL /x]sf 5}g .
#= sDkgL / o;sf] ;xfos sDkgLn] u/s ] f] k|d'v sf/fj] f/ / dxTjk"0f{ kl/jt{g M
o; ;+:yfn] u/s] f] k|d'v sf/f]jf/ / dxTjk"0f{ kl/jt{gsf] ljj/0f o;} k|lta]b gdf pNn]v ul/Psf]
5 . o; ;+:yfsf]c? s'g}klg ;xfos sDkgL 5}g .
$= sDkgLsf] cfwf/e't z]o /wgLn] pknAw u/fPsf] hfgsf/L M
o; ;+:yfsf cfwf/e't z]o /wgLx¿af6 s'gk} lg hfgsf/L k|fKt ePsf] 5}g .
%= laut cfly{s jif{df sDkgLsf ;+rfns tyf kbflwsf/Lx¿n] lnPsf] z]o/sf] :jfldTjsf] ljj/0f
/ sDkgLsf] z]o/ sf/fj] f/df lghx¿ ;+nUg /xs
] f] eP ;f] ;DaGwdf lghx¿af6 k|fKt hfgsf/L M
ut cfly{s jif{ e/Ldf o; ;+:yfsf ;+rfns tyf kbflwsf/Lx¿n] ;+:yfn] hf/L u/s ] f] af]g z z]o/ afx]s
o; ;+:yfsf] z]o/ vl/b÷laqmL gug'{ ePsf]n] lghx¿sf] z]o/sf] :jfldTjdf s'g} kl/jt{g ePsf] 5}g\ .
;+:yfsf] z]o/ sf/f]jf/df lghx¿sf] ;+nUgtf eP÷gePsf] ;DaGwdf lghx¿af6 ;+:yfnfO{ s'g} k|sf/sf]
hfgsf/L k|fKt ePsf] 5}g .
^= sDkgL;+u ;DalGwt ;Demf}tfx¿df s'g};+rfns tyf lghsf cfkmGtsf]AolQmut :jfy{ ;DaGwL hfgsf/L M
o:tf] s'g} hfgsf/L k|fKt ePsf] 5}g .
&= cfkmgf] z]o/ cfkm}n] vl/b u/]sf] eP ;f] sf] ljj/0f M ;+:yfn] cfˆgf] z]o/ cfkm}n] vl/b u/]sf] 5}g .
*= cfGtl/s lgoGq0f Aoj:yf M
Joj;fodf lglxt hf]lvdnfO{ Go"g ug]{ / cfGtl/s lgoGq0f k|0ffnLnfO{ alnof] agfpg] p2]Zon] g]kfn
/fi6« a}+ssf]lgb]{zgsf]clwgdf /lx laleGg k|sf/sf gLlt, lgod, lgb]{lzsf, ljlgodfjnL agfO{ nfu'
ug'{sf ;fy};+rfns ;ldlt afx]s ljleGg ;ldlt tyf pk–;ldltx¿sf]u7g u/L sfo{ ub}{cfPsf]5 .
ljleGg pk–;ldltx¿n];Dkfbg u/]sf sfo{x¿sf ;DaGwdf lgDgfg';f/ ;+If]kdf k|:t't ul/Psf]5 .
-s_ cfGtl/s n]v fk/LIf0f ;ldlt M
a}+sdf u}/sfo{sf/L ;~rfns >L /fh]Gb|k|;fb >]i7sf] ;+of]hsTjdf ;+rfns >L uf]kfnk|;fb
kf08] ;b:o / ljQ ljefu k|d'v e'jgk|;fb kGy ;b:o ;lrj /x]sf] cfGtl/s n]v fk/LIf0f
;ldlt /x]sf] 5 . pQm ;ldltn] ;+:yfsf] n]vfk/LIf0f sfo{qmd tof/ ug]{, jflif{s ah]6 tyf
sfo{qmd lgdf{0f ug{ ;xof]u ug]{, jflif{s lx;fa tof/ ug{ ;xof]u ug]{, cfGtl/s n]vfk/LIf0fsf]
12
sfo{ ug{ cfGt/Ls n]v fk/LIfssf] lgo'QmL / kfl/>lds lgwf{/0fsf] nflu l;kmfl/; ug]{, clGtd
n]vfk/LIf0fsf] sfo{ ug{ g]kfn /fi6« a}+ssf] :jLs[t n]vfk/LIfssf] ;"rLdf /x]sf n]vfk/LIfs
dWo]af6 n]vfk/LIfssf] lgo'QmL tyf lghsf] kfl/>ldssf] nflu l;kmfl/; ug]{, cfGtl/s tyf
afXo n]vfk/LIfsaf6 k|:t't k|lta]bgdf cf}NofOPsf s}lkmotx¿sf] af/]df 5nkmn u/L ;'wf/sf
nflu Joj:yfkgnfO{ lgb]{zg lbg], ljQLo l:ylt, rfn' cf=a=sf]k|ult, zfvf sfof{nox¿sf]
k|ult, t/ntfsf]cj:yf, ;du| a}+lsË Joj;fodf b]lvPsf ;d:ofx¿, cfGtl/s lgoGq0f k|0ffnL,
hf]lvd Joj:yfkg tyf ;DklQsf] u'0f:t/ cfbLaf/] ;dLIff tyf k'g/fjnf]sg ug]{ u/]sf] 5 .
pQm ;ldltn] g]kfn /fi6« a}+s ljsf; a}+s ;'kl/j]If0f ljefuaf6 :ynut lg/LIf0f u/L k]z u/]sf]
k|lta]bgdf cf}NofOPsf s}lkmotx¿ / pQm s}lkmot ;'wf/ ug{ lbOPsf lgb]{zg tyf ;'emfax¿sf]
cWoog u/L ;'wf/ ug{ Joj:yfkgnfO{ lgb]{z g lbg]sfd ub{5 . k|:t't cf=a= df cfGtl/s
n]vfk/LIf0f ;ldltsf]^ j6f a}7s a;]sf] 5 . ;ldltsf ;+of]hs / ;b:onfO{ k|lt JolQm k|lt
a}7s ?= @,))) sf b/n]eQf pknAw u/fOPsf]5 eg];b:o ;lrjnfO{ s'g}k|sf/sf];'ljwf
pknAw u/fO{Psf] 5}g\ .
cfGt/Ls n]v fk/LIf0f sfo{nfO{ cem a9L k|efjsf/L, r':t b'?:t agfpg, ;du| sf/f]jf/sf]
lg/LIf0f ug{ / hf]l vdnfO{ Go"gLs/0f ug{ n]vfk/LIf0f ljefu cGtu{t Pshgf rf6{8{ Psfp06]06sf]
g]t[Tjdf cfjZos sd{rf/Lsf] Joj:yf ul/Psf] 5 .
-v_ hf]lvd Joj:yfkg ;ldlt
a}+sdf u}/sfo{sf/L ;+rfns >L e'jg e08f/Lsf] ;+of]h
sTjdf ;b:ox¿ n]vfk/LIf0f ;ldltsf
;+of]hs >L /fh]Gb| k|;fb >]i7, shf{ ljefu k|d'v x'dgfy 1jfnL ;b:o / gfoj dxfk|jGws
;fh{g e§/fO{ ;b:o ;lrj /x]sf] hf]lvd Joj:yfkg ;ldlt /x]sf] 5 . pQm ;ldltn] g]kfn /fi6«
a}+saf6 ljQLo ;+:yfx¿nfO{ hf]lvd Joj:yfkg ug{ lbPsf]lgb]{zg cg';f/ gLlt lgod agfpg],
a}+lsË Joj;fodf x'g] hf]lvdx¿ h:t} Aofhb/ hf]lvd, t/ntf hf]lvd, shf{sf] u'0f:t/ hf]lvd,
k"+hLsf]ifsf] kof{Kttf, ;"rgf k|lalwsf] k|of]un] Nofpg] ;d:of, ahf/ hf]lvd, ;~rfng hf]lvd
h:tf hf]lvdx¿ ;DaGwdf 5nkmn ug{'sf ;fy}hf]lvd Go"gLs/0f ug]{;DaGwdf Joj:yfkgaf6
ePu/]sf sfo{x¿sf] cWoog ug]{, ljleGg gLlt lgodx¿sf] ;'wf/sf] ;fy} sd{rf/Lx¿sf] Ifdtf
a[l4 ug]{sfd;+u ;DalGwt tflnd k|bfg ug{ lgb{]zg ub{5 . k|:t't cf=a=df pQm ;ldltsf]
$ j6f a}7s a;]sf]5 . ;+rfns ;ldltsf ;b:ox¿ ;+of]hs >L e'jg e08f/L / ;b:o
>L /fh]Gb|k|;fb >]i7nfO{ dfq pQm ;ldltsf]a}7sdf pkl:yt ePjfkt k|lt JolQm k|lt a}7s
?= @,))) sf b/n]eQf pknAw u/fOPsf]5 .
-u_ sd{rf/L ;]jf ;'lawf ;ldlt M
sd{rf/L ;]jf ;'ljwf ;ldltsf ;+of]hs
>L s[i0fk|;fb e08f/L ldlt @)&@ h]i7 @$ ut]kfl/jfl/s
e]63f6sf nflu cd]l/sf hfFbf ldlt @)&@÷)@÷)$ df a;]sf] ;~rfns ;ldltsf] a}7s g+=
!#@ af6 lghsf]cg'kl:ytLdf ;~rfns >L df]xg rfkfuf+O{nfO{ o; ;ldltsf];+of]hsdf
lgo'Qm ul/Psf]tyf ljQ ljefu k|d'v / dfgj ;+zfwg ljefu k|d'vnfO{ oyfjt ;b:o / ;b:o
;lrjdf /flvPsf]df ldlt @)&@ kf}if & ut] a;]sf] ;~rfns ;ldltsf] a}7s g+= !#( af6
>L df]xg rfkfuf+O{sf]:yfgdf >L s[i0fk|;fb e08f/LnfO{ ;+of]hs
agfO{ cGo kbflwsf/L oyfjt
/flvPsf]5 . pQm ;ldltn]sd{rf/L ;]jf
;'lawf ;DaGwdf cWoog u/L ;+rfns ;ldltnfO{
l;kmfl/; ug{]sfd ub5{ . ;ldltsf ;+of]hsnfO{
dfq ;+rfns ;ldltsf ;b:ox¿n]kfpg]a}7s
eQf ;/x a}7sdf
pkl:yt ePjfkt k|lt a}7s ?= @,))) a}7s eQf pknAw u/fOPsf]5 .
13
-3_ Joj:yfkg shf{ pk–;ldlt M
shf{ k|zf;gdf ;xhtf, ;/ntf, l56f], 5l/tf] / lgoGq0f k|0ffnL k|efjsf/L agfpg] p2]Zon]
k|d'v sfo{sf/L clws[tsf];+of]hsTjdf shf{ pk–;ldlt /x]sf] 5 . pQm pk–;ldltdf gfoj
dxfk|jGws, shf{ ljefu k|d'v, shf{ ljZn]if0f ljefu k|d'v, sfg'g ljefu k|d'v ;b:o /xsf ]
5g\ . o; ;ldltsf] a}7s cfjZostf cg';f/ a:g] ub{5 eg] s'g}klg ;b:ox¿nfO{ a}7s eQfsf]
Joj:yf ul/Psf] 5}g\ .
-ª_ ;DklQ bfloTj Joj:yfkg (ALCO) pk–;ldlt M
;+:yfsf];DklQ / bfloTjsf]plrt Joj:yfkg ug{, t/ntf Joj:yfkg ug{, shf{ tyf lgIf]ksf]
Aofhb/ lgwf{/0f ug{, ahf/sf] cj:yf x]/L Aofhb/ kl/jt{g ug{, e'QmfgL cawLsf] cfwf/df
;DklQ / bfloTjsf cWoog u/L Maturity Profile tof/ ug{, nufgLsf If]q x¿sf] cWoog u/L
;/sf/L C0fkq, artkq, 6«]h/L lan, ljleGg ;+ul7t ;+:yfx¿sf] z]o/, l8a]G r/ tyf Do"r'on
km08x¿df nufgL ug{, ;+:yfsf] q}dfl;s k|lta]bgsf] cWoog tyf laZn]if0f ug]{ nufotsf
sfo{x¿ ug]{ p2]Zon] gfoj dxfk|jGwssf] ;+of]hsTjdf ;DklQ bfloTj Joj:yfkg (ALCO)
pk–;ldlt u7g ePsf]5 . pQm pk–;ldltdf shf{ ljefu k|d'v, ;+rfng ljefu k|d'v, shf{
ljZn]if0f ljefu k|d'v ;b:o / ljQ ljefu k|d'v ;b:o ;lrj /xsf ] 5g\ . pQm pk–;ldltdf
;+of]hs nufot s'g}klg ;b:ox¿nfO{ a}7s eQfsf] Joj:yf ul/Psf] 5}g\ .
xfn ;+:yfdf dfyL pNn]v ul/P afx]s
kbk"lt{ ;ldlt, v/Lb ;ldlt, cfly{s lgb]{z
g ;ldlt,
sfuh w'Nofpg];ldlt / shf{ ckn]vg pk–;ldlt u7g eO{ s[oflzn /x]sf]5 .
(= cfly{s aif{ @)&@÷)&# sf]s'n Joj:yfkg vr{sf]ljj/0f M
cfly{s aif{ @)&@÷)&# df ePsf]s"n Aoj:yfkg vr{ b]xfo adf]lhd
/x]sf]5 .
sd{rf/L vr{ M ?= %*,!@%,$#%=*%
sfof{no ;~rfng vr{ M ?= %*,)#!,#*!=!#
s"n Aoj:yfkg vr{ M ?= !!^,!%^,*!^=(*
\!)= n]vfk/LIf0f ;ldltsf ;b:ox¿sf]gfd, pgLx¿sf]sfd st{Jo / ;'ljwf M
n]vfk/LIf0f ;ldltsf ;b:ox¿sf]gfd, pgLx¿sf]sfd st{Jo / ;'ljwf ;DaGwdf dfyL cfGt/Ls lgoGq0f
Joj:yf cGtu{t cfGt/Ls n]v fk/LIf0f ;ldlt pk–lzif{sdf pNn]v
ul/Psf] 5 .
!!= ;~rfns, sfo{sf/L k|d'v, ;+:yfsf cfwf/e"t z]o /wgL jf lghsf cfkmGtn] sDkgLnfO{ a'emfpg af+sL /xs
] f] /sd M
s]xL gePsf] .
!@= ;+rfns, k|d'v sfo{sf/L clws[t, gfoj dxfk|aGws tyf Joj:yfksx¿nfO{ e'QmfgL ul/Psf]kfl/>lds, eQf tyf
;'ljwfsf] ljj/0f M
s= ;+rfnsx¿
>L yfg]Zj/ kf}8]n M cWoIf >L /fh]Gb| k|;fb >]i7 M ;~rfns
>L e'jg e08f/L M ;~rfns >L s[i0f k|;fb e08f/L M ;~rfns
>L d]3/fh sIfklt M ;~rfns >L df]xg rfkfuf+O{ M ;~rfns
>L l8NnL/fh e';fn M ;~rfns >L uf]kfn k|;fb kf08] M ;~rfns
14
ljsf; a}+ssf]lgodfjnL, @)^$ sf]lgod #@ sf]pklgod @ -v_ adf]lhd ;~rfns ;ldltsf]
a}7sdf pkl:yt ePjfkt ;~rfns ;ldltsf cWoIfnfO{ ?= %,)))÷– / ;~rfnsx?nfO{ k|lt a}7s
?= $,)))÷– a}7s eQf k|bfg ul/Psf]]5 . ;fy}, lgodfjnLsf]lgod #@ sf]pklgod @ -u_ adf]lhd b}lgs
tyf e|d0f eQf ?= #,)))÷– / oftfoft vr{ jfkt ljn cg';f/sf]jf:tljs /sd pknAw u/fOPsf]5 .
;dLIff cjlwdf ;~rfnsx?nfO{ a}7s eQf jfkt s'n /sd ?= $,*$,)))÷– / cGo vr{ jfkt s'n /sd
?= #,%!,(@$÷*) u/L hDdf /sd ?= *,#%,(@$÷*) e'QmfgL ul/Psf]5 .
v= k|d'v sfo{sf/L clws[t
cfly{s aif{ @)&@÷)&# df tna, eQf, bz}+, af]g;,
;+rosf]if tyf ljbf jfktsf]tna u/L hDdf /sd
?= %@,^(,)#)÷– -cIf/]kL afpGg nfv pGg;Q/L xhf/ tL; ?k}+ofdfq_ e'QmfgL ul/Psf]5 . ;fy},
;l~rt labf jfkt ?= @,)$,)))÷– Joj:yf ul/Psf]5 . k|d'v sfo{sf/L clws[tn]g}sDkgL ;lrjsf]
lhDd]jf/L axg ul//xs
] f] .
u= gfoj dxfk|jGws tyf Joj:yfksLo clws[tx?
cGo Joj:yfksLo clws[t cGtu{t gfoj dxfk|jGws tyf k|jGwsx?sf]tnj, eQf tyf cGo ;Dk"0f{
;'ljwfx? cGtu{t ?= (#,#(,%^*÷– -cIf/]kL lqofgAa]nfv pGgrfnL; xhf/ kfFr ;o c8;¶L ?k}+of
dfq_ e'QmfgL ul/Psf]5 . ;fy}, ;l~rt labf jfkt ?= $,$(,!(@÷– Aoj:yf ul/Psf]5 .
!#= z]o/wgLx?n] a'lemlng af+sL /xs ] f] nfef+z /sd M
cf=a= @)^&÷^* sf]d'gfkmfjf6 lat/Lt gub nfef+z dWo]?= %,^),%(%÷–, cf=a= @)&)÷)&! sf]d'gfkmfjf6
lat/Lt gub nfef+z dWo]?= @^,$&,%@&÷^& / ;fljssf]/];'Ëf ljsf; a}+s lnld68sf]cf=j= @)^&÷)^* sf]
d'gfkmfjf6 latl/t gub nfef+z dWo]?= @,%),!))÷– u/L s"n ?= #$,%*,@@&÷^& z]o/wgLx?n]a'lemlng
afFsL /x]sf]. pNn]lvt af]gz /sd dWo]cf=a= @)^&÷^* sf]?= %,^),%(%÷– / cf=a= @)&)÷)&! sf]?=
#,&^,#^$÷*^ u/L s"n /sd ?= (,#^,(%(÷*^ a}+s df /x]sf] / pQm /sd a}+ssf] cf=j= @)&@÷)&# sf] jf;nftdf
cGo bfloTj lzif{sdf b]vfOPsf]5 eg]af+sL /sd ?=@%,@!,@^&÷*! a}+ssf]z]o/ /lhi6«f/ PgcfOlaPn Soflk6n
dfs]{6\; lnld6]8;+u /x]sf] 5 .
!$= bkmf !$! adf]lhd ;DklQ vl/b jf laqmL u/s ] f] s'/fsf] ljj/0f M
sDkgL P]g, @)^# sf] bkmf !$! adf]lhd n]vfk/LIf0f ePsf] kl5Nnf] jflif{s cfly{s ljj/0fdf pNn]v ePsf]
cfˆgf];DklQsf]!% k|ltzt eGbf a9L x'g]u/L s'g}klg ;DklQ vl/b gePsf]/ kl5Nnf]lx;fa lstfjdf pNn]v
ePsf]s/ ltg{' eGbf cuf8Lsf]d'gfkmfsf]!% k|ltzt eGbf a9L x'g]u/L s'g}klg ;DklQ laqmL u/L cfDbfgL gePsf].
!%= bkmf !&% adf]lhd ;Da4 sDkgL lar ePsf] sf/fj] f/sf] ljj/0f M
of] ;+:yfsf] cGo s'g}klg sDkgLx¿;+u ;Da4 gePsf] .
!^= o; P]g tyf k|rlnt sfg"g adf]lhd
;~rfns ;ldltsf]k|ltj]bgdf v'nfpg'kg]{cGo s'g}s'/fsf]ljj/0f M
sDkgL P]g cg';f/ v'nfpg' kg]{cfjZos s'/fx¿ o;}k|lta]bgdf
dfly pNn]v u/L ;lsPsf]5 .
!&= cGo cfjZos s'/fx¿ M
s]xL gePsf] .
15
cg';"rL – @
lwtf]kq
btf{ tyf lgisfzg lgodfjnL @)^% sf]lgod @@ sf]pk–lgod -!_ ;+u
;Dalwt yk ljj/0fx¿ lgDgfg';f/ k|:t't ul/Psf] 5 M
!= sfg'gL sf/jfxL ;DjGwL ljj/0f
-s_ ;dLIff cjlwdf ;+ul7t ;+:yfn]jf ;+:yfsf]la?4 s'g}d'2f bfo/ ePsf]eP M gePsf] .
-v_ ;+ul7t ;+:yfsf];+:yfks jf ;~rfnsn]jf ;+:yfks ;+~rfnssf]la?4df k|rnLt lgodsf]cj1f jf
] f] ;DjGwdf s'g} d'2f bfo/ u/]sf] jf ePsf] eP M gePsf] .
kmf}Hbf/L ck/fw u/s
-u_ s'g};+:yfks jf ;~rfnssf]lj?4 cfly{s ck/fw u/]sf];DjGwdf s'g}d'2f bfo/ ePsf]eP M gePsf] .
@= ;+ul7t ;+:yfsf] z]o/ sf/f]jf/ tyf k|ultsf] laZn]if0f
-s_ lwtf]kq jhf/df ;+ul7t ;+:yfsf]z]o/ sf/f]jf/sf ;DjGwdf Aoj:yfkgsf]wf/0ff M
lwtf]k q ahf/df z]o / sf/f]jf/df x'g] ptf/ r9fjdf v'Nnf jhf/n] to u/s
] f] d"Nosf] cfwf/df x'g]
ePsf]n] o;nfO{ a}+s Aoj:yfkgn] :jefljs ?kdf lnPsf] 5 / ;f] ;DaGwdf a}+s Aoj:yfkg Pj+
;~rfnsx?sf] wf/0ff t6:y /x]sf] 5 .
-v_ cf=j= @)&@÷)&# df g]kfn :6s PS;r]~haf6 a}+ssf] z]o/ sf/f]jf/ ePsf]df z]o/sf] clwstd d'No ?=
%@%÷– / Go"gtd d'No ?= #^)÷– /xL s'n !@*,&)& lsQf z]o/ sf/faf/
] ePsf]5 . ;flassf]uf}d'vL
lasf; a}+s lnld6]8;Fusf] dh{/sf] sf/0f ldlt @)&@ cflZjg @$ b]vL aGb /x]sf] z]o/ sf/f]jf/ ldlt
@)&# efb| * ut]jf6 v'Nnf ePsf]5 .
#= ;d:of tyf r'gf}tL
a}+lsË If]qdf a9\b} uPsf] k|lt:kwf{sf] sf/0fjf6 d'gfkmfdf k/]sf] c;/, lbg k|ltlbg ;~rfng nfutdf ePsf]
a[l4nfO{ cfGtl/s ;d:of tyf r'gf}tLsf] ?kdf lnOPsf] 5 eg] b]zsf] cl:y/ /fhg}lts cj:yf, nufgLsf] If]q tyf
cj;/df /x]sf]sld h:tf ;d:ofnfO{ a}+sn]afXo ;d:of tyf r'gf}tLsf]?kdf lnPsf]5 . cfGtl/s tyf afXo
;d:of tyf r'gf}tLsf]] ;dfwfgsf] nflu shf{ nufgLsf] gofF gofF If]qsf] klxrfg, u|fxsd'vL ;]jf, Jofj;flos
laljwLs/0f u/L bIf hgzlQmsf]dfWodjf6 :t/Lo a}+lsË ;'ljwf pknAw u/fpb}hfg]gLlt lnPsf]5 .
g]kfn /fi6« a}+s
af6 a}+s tyf ljQLo ;+:yfx?nfO{ ;DklQ z'l4s/0f -dgL nfp08l/·_ lgjf/0f ug]{;DaGwdf ljQLo
hfgsf/L OsfO{åf/f hf/L lgb]{z
g g+= ! -(_ -#_ adf]lhdsf] ;+lIfKt hfgsf/L
;DklQ z'l4s/0f -dgL nfp08l/Ë_ lgjf/0f P]g, lgod tyf cGo ;DalGwt sfg"g adf]lhd
hf/L ePsf ;Dk"0f{ lgb]{z
g,
cfb]z tyf kl/kqx?sf] o; ljsf; a}+såf/f kfngf ub}{ cfPsf] 5 .
16
b]zsf] jt{dfg cfly{s cj:yf
g]kfn
/fi6« a}+saf6 k|fKt cf=j= @)&@÷)&# sf]jflif{s tYofÍdf cfwfl/t ljj/0f cg';f/ d'Vo d'Vo ;"rsfÍnfO{
lgDgfg';f/ k|:t't ul/Psf] 5 .
!= s'n ufx{:Yo pTkfbg
cfly{s aif{ @)&@÷&# df s]Gb|Lo tYofÍ ljefusf]k|f/lDes cg'dfg cg';f/ s'n ufx{:Yo pTkfbg j[l4b/
cfwf/e"t d"Nodf cl3Nnf]cf=j= sf]@=# k|ltztsf]t'ngfdf )=* k|ltzt /x]sf]5 . To;}u/L pTkfbssf]d"Nodf
s'n ufx{:Yo pTkfbg j[l4b/ cl3Nnf]jif{sf]@=& k|ltztsf]t'ngfdf ;dLIff jif{df )=^ k|ltzt /xsf] ] cg'dfg 5 .
;dLIff jif{df s'n ufx{:Yo pTkfbgsf]sl/a ## k|ltzt c+z /x]sf]s[lif If]qsf] j[l4b/ !=# k|ltzt / u}/–s[lif
If]qsf] j[l4b/ )=^ k|ltzt /x]sf] 5 . cl3Nnf] jif{ s[lif If]q )=* k|ltzt tyf u}/–s[lif If]q #=! k|ltztn] j[l4
ePsf] lyof] .
@= s'n /fli6«o vr{of]Uo
cfo, pkef]u, art tyf nufgL
cfly{s jif{ @)&@÷&# df s'n /fli6«o vr{of]Uo cfo (Gross National Disposable Income) *=! k|ltztn] j[l4 ePsf]
cg'dfg 5 . cl3Nnf]jif{ o:tf]cfo (=) k|ltztn]j[l4 ePsf]lyof]. cfly{s jif{ @)&@÷&# df s'n ufx{:Yo
pTkfbgdf s'n pkef]usf]c+z ($=& k|ltzt / s'n artsf]c+z %=# k|ltzt /x]sf]5 . cl3Nnf]jif{ o:tf]
c+z qmdzM (!=@ k|ltzt tyf *=* k|ltzt /x]sf]lyof]. ;dLIff jif{df s'n ufx{:Yo pTkfbgdf s'n nufgLsf]
cg'kft #$=) k|ltzt /xsf] ] 5 . cl3Nnf]jif{ o:tf]cg'kft #*=* k|ltzt /x]sf]lyof]. To;}u/
L, ;dLIff jif{df
s'n ufx{:Yo pTkfbgdf /fli6«o artsf]cg'kft $@=( k|ltzt /x]sf]5 . cl3Nnf]jif{ o:tf]cg'kft $#=( k|ltzt
lyof] .
#= d'b|f k|bfo Pj+ s'n cfGtl/s shf{
cfly{s jif{ @)&@÷&# df lj:t[t d'b|fk|bfo !(=% k|ltztn]a9]sf] 5 . cl3Nnf]jif{ pQm d'b|fk|bfo !(=( k|ltztn]
a9]sf]
lyof]. ;dLIff jif{df ljk|if0f
] cfk|jfxdf j[l4 ePsf]tyf cfoft lj:tf/ gePsf sf/0f v'b j}b] lzs ;DklQ
-ljb]zL ljlgdo d"NofÍg gfkmf÷gf]S;fg ;dfof]lht_ ?= !** ca{ (% s/f]8 -@%=# k|ltzt_ n] a9]sf] 5 . cl3Nnf]
jif{ pQm ;DklQ ?= !$% ca{ $ s/f]8 -@$=@ k|ltzt_ n]a9]sf] lyof]. ;dLIff jif{df ;l~rt d'b|f $=^ k|ltztn]
a9]sf] 5 . cl3Nnf] jif{ o:tf] d'b|f !(=* k|ltztn] a9]sf] lyof] .
cfly{s jif{ @)&@÷&# df s'n cfGtl/s shf{ !&=$ k|ltztn]a9]sf]5 . cl3Nnf]jif{ pQm shf{ !^=@ k|ltztn]
a9]sf] lyof] . ;dLIff jif{df df}lb|s If]qsf] lghL If]qdflysf] bfjL @#=@ k|ltztn] a9]sf] 5 . cl3Nnf] jif{ o:tf]
bfjL !(=$ k|ltztn] a9]sf] lyof] .
$= j}b]lzs Jofkf/ ÷ zf]wgfGt/ l:ylt
cfly{s aif{ @)&@÷&# df s'n j:t' lgof{t !&=* k|ltztn]x|f; cfO{ ?= &) ca{ !@ s/f]8df ;Lldt ePsf]5 .
cl3Nnf]jif{ o:tf]lgof{t &=# k|ltztn]36]sf]lyof]. ;dLIff aif{df ef/ttkm{ @(=# k|ltzt / rLgtkm{ @$=^
k|ltztn]lu/fj6 cfPsf]lgof{t cGo d'n'stkm{ eg]^=# k|ltztn]a9]sf]5 . s'n j:t' lgof{tsf]s'n ufx{:y
pTkfbg;Fusf] cg'kft #=! k|ltztdf em/]sf] 5 . cl3Nnf] cfly{s aif{ o:tf] cg'kft $ k|ltzt /x]sf] lyof] .
j:t'ut cfwf/df ;dLIff jif{df d'Votof pmgL un}Fr f, cn}+rL, klZdgf, tof/L kf]zfs,
lkgf nufotsf j:t'x?sf]
lgof{t a9]sf] 5 eg]lhÍ zL6, lh=cfO{= kfOk, kf]lni6/ ofg{, nQfsk8f, h'; nufotsf j:t'x¿sf]lgof{t 36]sf]
5 . k]6«f]lnod kbfy{sf] cfoft pRr b/n] 36]sf]n] s'n j:t' cfoft )=! k|ltztn] 36]/ ?= &&# ca{ ^) s/f]8
k'u]sf] 5 . cl3Nnf] jif{ o:tf] cfoft *=$ k|ltztn] j[l4 ePsf] lyof] . k]6«f]lnod kbfy{ afx]ssf] cfoft eg] ^=$
k|ltztn]a9]sf]5 . ;dLIff jif{df rLgaf6 ePsf]cfoft !%=% k|ltztn]a9]sf] 5 eg]ef/t / cGo d'n'saf6
17
ePsf]cfoft qmdzM @=( k|ltzt / !=@ k|ltztn]36]sf]5 . s'n j:t' cfoftsf]s'n ufx{:y pTkfbg;Fusf]
cg'kft #$=$ k|ltztdf em/]sf]5 . cl3Nnf]cfly{s aif{ o:tf]cg'kft #^=% k|ltzt /xsf]
] lyof]. ;dLIff jif{df
lgof{t–cfoft cg'kft (=! k|ltzt cyf{t lgof{tsf]cfsf/sf]t'ngfdf cfoftsf]cfsf/ sl/a !! u'0ff 7"nf]/x]sf]
5 . cl3Nnf] jif{ o:tf] cg'kft !! k|ltzt /x]sf] lyof] .
;dLIff jif{df Pkm=cf]=lj= d"Nodf cfwfl/t j:t' Jofkf/ 3f6f a9]sf] tyf v'b ;]jf / cfo k|flKt art 36]sf]
ePklg v'b 6«fG;km/ cfk|jfx a9]sf]sf/0f rfn" vftf ;dLIff aif{df ?= !$) ca{ $@ s/f8n] ] artdf /xsf] ] 5 .
cl3Nnf]jif{ ?= !)* ca{ #@ s/f]8n]artdf /x]sf]lyof]. To;}u/ L, rfn" vftf artsf ;fy}k'FhL cfk|jfx
a9]sf] sf/0f ;dLIff aif{df ?= !** ca{ (% s/f]8n] zf]wgfGt/ artdf /x]sf] 5 . cl3Nnf] jif{ o:tf] art
?= !$% ca{ $ s/f]8 /x]sf]lyof]. ;dLIff jif{df k'FhLut 6«fG;km/ ?= !^ ca{ (( s/f]8 / k|ToIf j}b] lzs nufgL
cfk|jfx ?= % ca{ (@ s/f]8 /x]sf]5 . cl3Nnf]jif{ k'FhLut 6«fG;km/ ?= !$ ca{ *! s/f]8 / k|ToIf j}b]lzs
nufgL ?= $ ca{ #* s/f]8 /x]sf]lyof]. g]kfn
/fi6« a}+saf6 :jLs[ltaf6 k|ToIf j}b] lzs nufgLdf ?= ^ ca{ @%
s/f]8 nfef+z e'QmfgL ePsf]5 . ut cfly{s jif{df k|ToIf j}blzs nufgLsf]nfef+z :j¿k ?= & ca{ @! s/f]8
e'QmfgL ePsf] lyof] .
%= ;/sf/L /fh:j / j}b ]lzs nufgL
cfly{s jif{ @)&@÷&# df g]kfn ;/sf/sf]/fh:j !*=( k|ltztn]j[l4 eO{ ?= $*@ ca{ &% s/f]8 k'u]sf]5 .
pQm /fh:j jflif{s ah]6 nIo ?= $&% ca{ ! s/f]8sf]!)!=^ k|ltzt x'g cfpF5 . cl3Nnf]jif{ ;/sf/sf]
/fh:j !#=* k|ltztn]j[l4 eO{ ?= $)% ca{ *% s/f]8 k'u]sf]lyof]. ;dLIff jif{df /fh:j÷s'n ufx{:Yo pTkfbg
cg'kft @!=% k|ltzt k'u]sf]5 . cfly{s jif{ @)&!÷&@ df o:tf]cg'kft !(=! k|ltzt /xsf] ] lyof]. /fh:jsf
zLif{sx¿dWo]d"No clej[l4 s/ /fh:j ;dLIff jif{df *=^ k|ltztn]j[l4 eO{ ?= !@@ ca{ & s/f]8 kl/rfng
ePsf]5 . cl3Nnf]jif{ ;f]/fh:j !!=# k|ltztn]j[l4 eO{ ?= !!@ ca{ #* s/f]8 k'u]sf]lyof]. ;dLIff jif{df
cfos/ /fh:j #@=$ k|ltztn]j[l4 eO{ ?= !!& ca{ !# s/f8] k'u]sf]5 . cl3Nnf]jif{ o:tf]s/ /fh:j #)=#
k|ltztn]j[l4 eO{ ?= ** ca{ $^ s/f]8 k'u]sf]lyof]. ;dLIff jif{df eG;f/ dx;"naf6 k|fKt x'g]/fh:j !)=(
k|ltztn]j[l4 eO{ ?= *@ ca{ *! s/f]8 k'u]sf]5 . cl3NNff]jif{ ;f]/fh:j $=@ k|ltztn]x|f; eO{ ?= &$ ca{ ^&
s/f]8 /x]sf]lyof]. ;dLIff jif{df cGtMz'Ns kl/rfng @(=* k|ltztn]j[l4 eO{ ?= ^( ca{ $% s/f]8 k'u]sf]5 .
cl3Nnf]jif{ cGtMz'Ns !&=( k|ltztn]j[l4 eO{ ?= %# ca{ %# s/f]8 k'usf] ] lyof]. ;dLIff jif{df s'n /fh:jdf
s/ /fh:jsf] c+z *&=# k|ltzt / u}/–s/ /fh:jsf] c+z !@=& k|ltzt /x]sf] 5 . To:t}, s/ /fh:jdf k|ToIf s/
/fh:jsf] c+z #$=( k|ltzt / ck|ToIf s/ /fh:jsf] c+z ^%=! k|ltzt /x]sf] 5 . cl3Nnf] jif{ s'n /fh:jdf
s/ /fh:jsf] c+z *&=& k|ltzt / u}/–s/ /fh:jsf] c+z !@=# k|ltzt /x]sf] lyof] eg] s/ /fh:jdf k|ToIf s/
/fh:jsf] c+z #@=$ k|ltzt / ck|ToIf s/ /fh:jsf] c+z ^&=^ k|ltzt /x]sf] lyof] .
cfly{s jif{ @)&@÷&# df k|ToIf j}b]lzs nufgL k|ltj4tf /sddf &&=% k|ltztn]x|f; cfpg'sf ;fy}j}b]lzs
nufgLsf kl/of]hgfsf];+Vofdf klg &=# k|ltztn]sdL cfPsf]5 . ;dLIff jif{df pBf]u ljefun]?= !% ca{
!$ s/f]8sf]j}b]lzs nufgL k|ltj4tf ePsf s'n #$! j6f ljb]zL ;+o'Qm nufgLsf kl/of]hgfx?nfO{ :jLs[lt
k|bfg u/]sf]5 . ljefun]cl3Nnf]jif{ ?= ^& ca{ $@ s/f]8sf]j}b] lzs nufgL k|ltj4tf ePsf s'n #^* j6f
kl/of]hgfx?nfO{ :jLs[lt k|bfg u/]sf] lyof] . cl3Nnf] jif{sf] t'ngfdf ;dLIff jif{df ;]jf ;DaGwL kl/of]hgfsf]
;+Vofdf j[l4 ePsf]5 eg]pTkfbg, ko{6g / phf{ ;DaGwL kl/of]hgfx?sf] ;+Vofdf sdL cfPsf]5 . b]zut
?kdf ljZn]if0f ubf{ ;dLIff jif{df ;a}eGbf a9L rLgaf6 !@%, blIf0f sf]l/ofaf6 %%, ;+o'Qm /fHo cd]l/sfaf6
$), ef/taf6 @#, hfkfgaf6 !*, ;+o'Qm clw/fHoaf6 !! / cGo b]zx?af6 ^( u/L s'n #$! kl/of]h gfx?nfO{
:jLs[lt k|bfg ul/Psf]5 . :jLs[t kl/of]hgfx?af6
s'n !!$@^ hgfn]k|ToIf /f]huf/L kfpg]cg'dfg ul/Psf]5 .
18
^= a}+ls· ultljwLx? M
-s_ a}+s tyf ljQLo ;+:yfx?sf] lgIf]k kl/rfng
;dLIff jif{df a}+s ljQLo ;+:yfx?sf] lgIf]k !(=$ k|ltztn] a9]sf] 5 . cl3NNff] jif{ pQm lgIf]k @)=!
k|ltztn] a9]sf] lyof] . ;dLIff jif{df jfl0fHo a}+s / ljsf; a}+sx?sf] lgIf]k qmdzM @)=& k|ltzt /
!^=% k|ltztn] a9]sf] 5 eg] ljQ sDkgLx?sf] lgIf]k !@ k|ltztn] 36]sf] 5 . cl3Nnf] jif{ jfl0fHo a}+s
/ ljsf; a}+sx?sf] lgIf]k qmdzM @!=$ k|ltzt / !%=@ k|ltztn] a9]sf] lyof] eg] !!ljQ sDkgLx?sf]
lgIf]k )=^ k|ltztn] 36]sf] lyof] . ;dLIff cjlwdf dh{/sf] kl/0ffd:j?k ljQ sDkgLx?sf] lgIf]k 36\g
uPsf] xf] .
-v_ a}+s tyf ljQLo ;+:yfx?sf]shf{ k|jfx
cfly{s jif{ @)&@÷&# df a}+s tyf ljQLo ;+:yfaf6 lghL If]qdf k|jflxt shf{ @#=& k|ltztn]a9]sf]
5 . cl3Nnf] jif{ o:tf] shf{ !(=* k|ltztn] a9]sf] lyof] . ;dLIff jif{sf] rf}yf] qodf;b]lv cfly{s
ultljlw rnfodfg ePsf sf/0f lghL If]qtkm{sf]shf{ lj:tf/ ePsf]xf]. lghL If]qtk{m k|jflxt shf{dWo]
jfl0fHo a}+s / ljsf; a}+sx?sf]shf{ k|jfx qmdzM @^=% k|ltzt / @)=# k|ltztn]a9]sf] 5 eg]ljQ
sDkgLx?sf] shf{ k|jfx !@=% k|ltztn] 36]sf] 5 .
a}+s tyf ljQLo ;+:yfx?af6 oftfoft, ;~rf/ tyf ;fj{hlgs ;]jftkm{sf] shf{ #(=* k|ltztn] a9]sf]
5 . cl3Nnf] jif{ pQm shf{ @& k|ltztn] a9]sf] lyof] . To;}u/L, yf]s tyf v'b|f Jofkf/ If]qtkm{sf] shf{
@%=* k|ltzt / ljQLo, jLdf tyf l:y/ ;DklQtkm{sf]shf{ @%=( k|ltztn]a9]sf]5 . cl3Nnf]jif{ yf]s
tyf v'b|f Jofkf/tkm{sf]shf{ @!=* k|ltzt / ljQLo, jLdf tyf l:y/ ;DklQtkm{sf]shf{ !*=# k|ltztn]
a9]sf], s[lif If]qtkm{sf] shf{ @* k|ltztn] a9]sf]df ;dLIff jif{df pQm shf{ @)=( k|ltztn] a9]sf] jif{
cf}Bf]lus pTkfbg If]qtkm{sf] shf{ !$=* k|ltztn] a9]sf]df ;dLIff jif{df pQm shf{ !%=( k|ltztn]
a9]sf] 5 . @)&# c;f/ d;fGtdf nufgLdf /lx/x]sf] shf{dWo] ^)=* k|ltzt shf{ 3/ hUufsf] lwtf]df
/ !%=@ k|ltzt shf{ rfn" ;DklQ -s[lif tyf u}/–s[lifhGo j:t' sf]lwtf]df k|jfx ePsf]5 . cl3Nnf]
jif{sf] ;f]xL cjlwdf o:tf] lwtf]df k|jflxt shf{sf] cg'kft qmdzM %(=^ k|ltzt / !@=* k|ltzt /x]sf]
lyof]. @)&# c;f/ d;fGtdf a}+s tyf ljQLo ;+:yfx¿sf]s'n nufgLdf /x]sf]shf{dWo]3/hUuf (Real
Estate) If]qdf ?= @%) ca{ *& s/f]8 -k|lt u|fxs ! s/f]8eGbf sdsf]?= !$@ ca{ *! s/f]8sf]cfjf;Lo
3/shf{ ;d]t_ /x]sf]5 . pQm shf{ a}+s tyf ljQLo ;+:yfx¿af6 k|jflxt s'n shf{sf]!$=( k|ltzt
x'g cfpF5 . @)&# c;f/ d;fGtdf a}+s ljQLo ;+:yfx¿n] ;]o/sf] lwtf]df k|jfx u/]sf] dflh{g k|s[ltsf]
shf{ s'n shf{sf]@=@ k|ltzt -?= #& ca{ ^^ s/f]8_ /xsf] ] 5 eg]jfl0fHo a}+s
x¿af6 ;fgf tyf demf}nf
Joj;fodf k|jflxt shf{ (SME Loan) s'n shf{sf]@=^ k|ltzt -?= #% ca{ *& s/f]8_ 5 .
-u_ a}+s tyf ljQLo ;+:yfsf]pkl:ylt, dh{/÷k|fKtL tyf l/hf]n';g
dh{/ tyf PSjLlhzgsf]kl/0ffd:j?k a}+s tyf ljQLo ;+:yfx?sf];+Vof @)&# c;f/ d;fGtdf !&(
/x]sf]5 . o; cg';f/ @)&# c;f/ d;fGtdf @* jfl0fHo a}+s , ^& ljsf; a}+s, $@ ljQ sDkgL / $@
n3'ljQ ljsf; a}+s x? ;+rfngdf /x]sf 5g\ . a}+s ljQLo ;+:yfx?sf];+Vofdf sdL cfPtfklg zfvf
;~hfn lj:tf/ ePsf]5 . @)&# c;f/ d;fGtdf oL ;+:yfx?sf]zfvf ;+Vof $@&@ k'usf] ] 5 .
ljQLo :yfloTj clej[l4 ug{ cjnDag ul/Psf]dh{/ gLlt sfof{Gjogdf cfP;Fu}dh{ x'g]a}+s ljQLo
;+:yfx¿sf];+Vof a9\b}uPsf]5 . a}+s tyf ljQLo ;+:yf Ps cfk;df ufEg]÷ufleg];DaGwL ljlgodfjnL,
@)^* sfof{Gjogdf cfPkl5 @)&# c;f/ d;fGt;Dddf !)* j6f ljQLo ;+:yfx¿ Ps cfk;df dh{
eO{ $# j6f ;+:yf ag]sf 5g\ . To:t}, b'O{ jfl0fHo a}+sn]rf/j6f ljQ sDkgLx¿ / Ps ljsf; a}+sn]
csf]{ Ps ljsf; a}+s k|flKt (Acquisition) u/]sf 5g\ .
@)&# c;f/ d;fGtdf !! j6f ;+:yfx¿ -@ ljsf; a}+s / ( ljQ sDkgLx¿_ l/hf]n' ;gsf]k|lqmofdf
/x]sf 5g\ . pQm ;+:yfx¿df lgIf]k ?= # ca{ $ s/f]8 /x]sf]5 eg]shf{ nufgL ?= ^ ca{ $@ s/f]8
/x]sf]5 . oL ;+:yfx¿sf]v/fj shf{ sl/a (&=# k|ltzt /x]sf]5 eg];du| k'FhLsf]if s/La ##=(
k|ltztn]C0ffTds 5 .
19
&= pkef]Qmf / yf]s d'b|f:kmLlt
@)&@÷&# df jflif{s cf};t pkef]Qmf d'b|f:kmLlt (=( k|ltzt /x\of]. cl3Nnf]jif{ ;f]d'b|f:kmLlt &=@ k|ltzt
/x]sf]lyof]. jflif{s laGb'ut cfwf/df @)&# c;f/ dlxgfdf pkef]Qmf d'b|f:kmLlt !)=$ k|ltzt /x]sf]5 . cl3Nnf]
jif{sf] ;f]xL cjlwdf o:tf] d'b|f:kmLlt &=^ k|ltzt /x]sf] lyof] . t/fO{ cfGbf]ng, ;Ldf–gfsf cj/f]w / cfk"lt{
c;xhtf h:tf k|lts"n kl/l:yltsf sf/0f ;dLIff cjlwdf d"Nodf rfk k/]sf]xf]. ;dLIff jif{df bnxg tyf
u]8fu'8L, £o" tyf t]n, nQf sk8f tyf h'Qf, d;nf, 3/fo;L ;fdfg tyf ;]jfsf]d"No j[l4b/ pRr /x]sfn];du|
pkef]Qmf d'b|f:kmLltdf rfk kg{ uPsf]xf]. vfB tyf k]o kbfy{ ;d"x / u}/vfB tyf ;]jf ;d"xsf]cf};t d"No
j[l4b/ qmdzM !)=( k|ltzt / (=@ k|ltzt /x]sf]5 . cl3Nnf]jif{ oL ;d"xsf]cf};t a[l4b/ qmdzM (=^ k|ltzt
/ %=@ k|ltzt /x]sf]lyof]. bnxg tyf u]8fu'8Lsf]d"No #@=& k|ltzt, £o" tyf t]nsf]d"No !(=% k|ltzt /
d;nfsf] d"No !#=% k|ltztn] a9]sf]n] vfB ;d'xsf] d'b|f:kmLltb/ bf]xf]/f] c+sdf k'u]sf] xf] . To:t}, nQf sk8f
tyf h'Qf / 3/fo;L ;fdfg tyf ;]jfsf] d"Nodf qmdzM !$=@ k|ltzt / !@=& k|ltztn]j[l4 ePsf]5 . If]qut
cfwf/df ljZn]if0f ubf{ pkTosfdf !!=^ k|ltzt, kxf8df !)=$ k|ltzt, lxdfndf *=* k|ltzt / t/fO{df *=^
k|ltzt /x]sf]5 . cl3Nnf]jif{ o:tf]j[l4b/ sf7df8f}+pkTosfdf &=@ k|ltzt, kxf8df &=# k|ltzt / t/fO{df
&=! k|ltzt /x]sf] lyof] .
cfly{s jif{ @)&@÷&# df jflif{s cf};t yf]s d'b|f:kmLlt ^=# k|ltzt /x]sf]5 . cl3Nnf]jif{ d'b|f:kmLlt ^=!
k|ltzt /x]sf]lyof]. ;dLIff jif{df yf]s
d"NocGtu{t s[lifhGo j:t'x?sf]jflif{s cf};t
d"No ;"rsfÍ !)=%
k|ltztn]/ :jb]zdf pTkflbt j:t'x?sf]jflif{s cf};t d"No ;"rsfÍ ^=@ k|ltztn]j[l4 ePsf]5 eg]cfoftLt
j:t'x?sf]jflif{s cf};t d"No ;"rsfÍ @=( k|ltztn]36]sf]5 . cl3NNff]jif{ oL ;"rsfÍsf]j[l4b/ qmdzM *=*
k|ltzt, %=^ k|ltzt / )=& k|ltzt /x]sf]lyof].
*= k"FhL ahf/
g]K;];"rsfÍ @)&# c;f/ d;fGtdf !,&!*=@ ljGb'df k'u]sf]5 . cl3Nnf]jif{sf];f]xL cjlwdf ;"rsfÍ (^!=@
ljGb' /x]sf] lyof] . a}+s tyf ljQLo ;+:yfx?sf] k'FhL j[l4 ul/g] gLlt cufl8 ;fl/Psf], @)&@ df3b]lv sfuh/lxt
z]o/ -l8Dof6_ k|0ffnLaf6 dfq sf/f]af/ ePsf]tyf nufgLstf{x?df /fhgLlts ;+qmd0f cGTo x'g]ck]Iff a9\b}
uPsf] sf/0f z]o/ ahf/ kl/;"rs pRrb/df a9]s f] xf] .
cfly{s jif{ @)&@÷&# df s'n z]o/ sf/f]af/ /sd cl3Nnf]cfly{s jif{sf]t'ngfdf !%! k|ltztn]j[l4 eO{ ?=
!^# ca{ (^ s/f]8 k'u]sf] 5 . l8Dof6 k|0ffnLaf6 sf/f]af/ eO{ :6ssf] t/ntf a9]sf] tyf g]K;] ;"rsfÍdf p5fn
cfPsf sf/0f s'n sf/fa] f/ /sddf pNn]V o j[l4 b]lvPsf] xf] .
20
a}+s ;DaGwL ;+lIfKt hfgsf/L
!= sDkgLsf] ljj/0f M
sDkgLsf]k|sf/ M klAns lnld6]8 sDkgL
sDkgL btf{ ldlt M @)^%÷)%÷@^ -zfOg 8]enkd]06 a}+s lnld6]8_
sDkgL btf{ gDa/ M !)*)÷)^%÷)^^
/lhi68{ sfof{no M l;4fy{/f]8–*, a'6jn, ?kGb]xL
:yfoL n]vf gDa/ M #)#@*&#$)
g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt ldlt M @)^%÷!!÷)(
ljQLo sf/f]af/ z'ef/De u/]sf] ldlt M @)^%÷!!÷!!
/];'Ëf lasf; a}+s lnld6]8;Fu dh{/ kZrft
PsLs[t sf/f]a f/ z'ef/De ldlt M @)^(÷!@÷)$
uf}d
'vL lasf; a}+s
lnld6]8;Fu dh{/ kZrft
PsLs[t sf/f]af/ z'efDe ldlt M @)&#÷)@÷@(
sfo{If]q lhNnfx? M !) lhNnf -?kGb]xL, c3f{vfFrL, gjnk/f;L, bfË
u'NdL, slkna:t', afUn'Ë, kfNkf, Ko'7fg / lrtjg_
zfvf ;+Vof ÷ PS;6]G;g sfp06/ M @^ j6f ÷ @ j6f
s'n sd{rf/L ;+Vof M @!&
@= k"FhL ;+/rgf M
clws[t k"FhL M ?= !,@),)),)),)))÷–
hf/L k"FhL -af]gz
z]o/ ;lxt_ M ?= !,!),@*,(@,#))÷–
r'Qmf k"FhL -af]gz z]o/ ;lxt_ M ?= !,!),@*,(@,#))÷–
z]o/ ;+/rgf
;+:yfks ;d"x M ^#=@@ k|ltzt -s'n !!# hgf_
;a{;fwf/0f ;d"x M #^=&* k|ltzt -s'n (,(*! hgf_
#= d'Vo ljQLo ;'rsf°x? M
s'n lgIf]
k M ?= *,#*,^&,%*,^()÷–
s'n shf{ tyf ;fk6 M ?= &,@*,*(,&^,%&)÷–
21
s'n nufgL -vl/b d'Nodf_ M ?= @,&(,*#,*#)÷–
v'b d'gfkmf M ?= @^,(^,$$,@$%÷–
k|lt z]o/ cfDbfgL M ?= #!=)%÷–
k|lt z]o/ ahf/ d'No -clwstd_ M ?= ^%)÷–
vftf ;+Vof -lgIf]k_ M !,!&,)&#
vftf ;+Vof -shf{_ M &,))^
t/ntf cg'kft M @&=&$ k|ltzt
lgis[o shf{ M )=#! k|ltzt
$= g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd o; a}+sn] sfod u/]sf] ljlQo cg'kft
g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd sfod o; a}+sn]
qm=;+= ljj/0f
ug'{kg]{ cg'kft sfod u/]sf]
! kF"hLsf]if cg'kft hf]lvd efl/t ;DklQsf] Go'gtd !!Ü !%=$% Ü
@ cfk;L ;DaGw ePsf u|fxsnfO{ k|jfx ePsf] clwNnf] q}df;sf] k|fylds kF"hLsf] a9Ldf @%Ü !%=@( Ü
shf{ tyf ;'ljwf ;Ldf
# If]qut shf{ tyf ;'ljwf ;Ldf s'n afFsL shf{ tyf ;fk6sf]a9Ldf $)Ü @#=*$ Ü
$ cfjf;Lo 3/ shf{, Jofj;flos ejg tyf s'n afFsL shf{ tyf ;fk6sf]a9Ldf @%Ü (=$& Ü
cfjf;Lo ckf6{d]06 lgdf{0f shf{ -hUuf
hldg vl/b tyf Knl6+u shf{ ;lxt_
$=! hUuf hldg vl/b tyf Knl6+u shf{ s'n afFsL shf{ tyf ;fk6sf]a9Ldf !)Ü ^=&( Ü
$=@ cfjf;Lo 3/ shf{, Jofj;flos ejg tyf s'n afFsL shf{ tyf ;fk6sf]a9Ldf !%Ü @=^* Ü
cfjf;Lo ckf6{d]06 lgdf{0f shf{
% shf{ lgIf]k cg'kft s'n lgIf]k tyf k|fylds k"FhLsf]a9Ldf *)Ü &%=#^ Ü
^ z]o/df nufgL -Pp6f ;"lrs[t sDkgLdf_ clwNnf] q}df;sf] cfkm\gf] k|fylds kF"hLsf] !=^) Ü
a9Ldf !)Ü
& z]o/
df nufgL -;a};"lrs[t sDkgLx?df_ clwNnf] q}df;sf] cfkm\gf] k|fylds kF"hLsf] !=^# Ü
a9Ldf #)Ü
* clgjfo{ gub df}Hbft s"n lgIf]k bfloTjsf] Go'gtd %Ü %=#) Ü
( j}wflgs t/ntf cg'kft s"n lgIf]k bfloTjsf] Go'gtd (Ü !#=%@ Ü
!) ljQLo >f]t ;+sng clwNnf] q}df;sf] k|fylds kF"hLsf] a9Ldf @) u'0ff &+=%( u'0ff
!! ltg{ afFsL shf{ -;fk6L_ s'n lgIf]k bfloTjsf]a9Ldf Ps ltxfO{;Dd g/x]sf]
!@ ;+:yfut lgIf]k -Pp6f ;+:yfsf]_ s'g}Pp6f ;+:yfaf6 cfˆgf]s'n lgIf]ksf]
a9Ldf @) Ü )=*& Ü
!# ;+:yfut lgIf]k -;Dk"0f{ ;+:yfx?sf]_ s'n lgIf]kdf
;+:yfut lgIf]k a9Ldf ^) Ü ^=#^ Ü
!$ ljkGg ju{ shf{ nufgL cg'kft s'n shf{ ;fk6sf]Go'gtd $=% Ü $=%^ Ü
!% tf]lsPsf pTkfbgzLn If]q shf{ s'n shf{ nufgLsf]Go'gtd !% Ü !*=@( Ü
22
ljutb]lv jt{dfg ;Dd
• @*=$@ k|ltzt nfefz+ ljt/0f zfvf zfvf • uf}d'vL lasf; a}+s;Fu dh{ ul/ ldlt @)&#÷)@÷@(
@& k|ltzt af]g; z]o/ !& @^ af6 zfOg /];'·f 8]enkd]06 a}+s lnld6]8sf] gfdaf6
!=$@ k|ltzt gub s/ k|of]hg Plss[t sf/f]af/ z'ef/De
@& k|ltzt af]gz z]o/ ljt/0f
• /];'·f lasf; a}+s;Fu dh{ ul/ ldlt @)^(÷!@÷)$ af6 zfOg
/];'·f 8]enkd]06 a}+s lnld6]8sf] gfdaf6 Plss[t sf/f]af/ z'ef/De zfvf
23
• cf=a=@)^(÷@)&) df g]kfn ;/sf/nfO{ a9L s/ a'emfpg] !$ • @M! xsk|b z]o/ lgisfzg
s/bftfsf] ?kdf cfGtl/s /fhZj ljefuaf6 ;Ddflgt zfvf • @@ k|ltzt nfefz+ ljt/0f
• @) k|ltzt af]g; z]o/ ljt/0f !& !) k|ltzt af]g; z]o/
!@ k|ltzt gub -s/ k|of]hg ;lxt_
• ;+:yfks z]o/sf] !M! xsk|b z]o/ lgisfzg zfvf
• ;a{;fwf/0fsf nflu z]o/ lgisfzg (IPO) ^
• !% k|ltzt gub nfefz+ ljt/0f
zfvf • !&=*( k|ltzt nfefz+ ljt/0f
& !& k|ltzt af]g; z]o/
)=*( k|ltzt gub s/ k|of]hg
zfvf
@
zfvf
• ?kGb]xL lhNnfdf yk @ zfvf lj:tf/
$
k'k'“h“hLL ;+;+//rgf
rgf
;j{
;a{;;fwf/)f
fwf/)f
36=78%
36=78 Ü
;+;+::yfks
yfks
63=22%
63=22 Ü
lgIf]ksf] ;ld>0f
dflh{g
0=01%
0=01 Ü
rNtL d"$tL
lt
1=61%Ü
1=61 13=96
13=96%Ü
sn
sn
7=47%
7=47 Ü
art
76=95%Ü
76=95
24
shf{ssf] ;ld>0f
shf{ f] ;ld>0f
cGo
cGo
6=90%
6=90 Ü
pkef]Uo
pkef]Uo
14=38%Ü
14=38
Jofkf/
Jofkf/
23=58%Ü
23=58
ljkGg
ljkGgÜ
4=15
4=15%
pBf] u
pBf]u
7=25
7=25%Ü
xfo/ kh{]h
xfo/ kh]{h
11=64% ;];]jjff
11=64 Ü 9=13%
9=13 Ü
s[ls[iflif
cfjf; tyf
cfjf; tyf l/on
l/on:^]:^]
^^
15=27% 7=70
7=70% Ü
15=27 Ü
;f|f]t
cfDbfgLsf] ;|
sldzgtyf
sldzg tyfl*:sfpG^
l*:sfpG^
1=81 Ü
1=81%
cGo cfDbfgL
8=20%
8=20 Ü
Aofh cfDbfgL
Aofh cfDbfgL
90=00%
90=00 Ü
25
cfDbfgLsf]
cfDbfgLsf]pkof]
pkof]uu
v"v"
b bgfkmf
gfkmf
31=37 Ü
31=37%
Aofh vr{
Aofh vr{
34=94%Ü
34=94
cfos/
cfos/Joj:yf
Joj:yf
13=74%
13=74 Ü
sd{rrf/L
sd{ f/L af]
af]ggzz
sd{
sd{rrf/Lf/Lvr{
vr{
4=51 Ü
4=51% ;+;+rrfng
fng vr{
vr{
shf{ gf]
shf{ gf]SS;fgL
;fgL Joj:yf
Joj:yf 6=766=76% Ü
1=91 6=75 Ü
6=75%
1=91%Ü
lgIf]lgIf]
k÷shf{
k ÷ shf{ljj/0f
ljj/)f
9,000
8,387
8,000
7,000 7,289
6,244
6,000
4,906
5,000
?= bz nfvdf
5,260
lgIf]k
4,013
shf{ ;fk^
4,000 4,301
3,000
3,120
1,925
2,000
1,279
1,597
1,000 731
315 868
522
0 238
065÷066 066÷067 067÷068 068÷069 069÷070 070÷071 071÷072 072÷073
26
z]o/wgL
z]o/wgL sf]sf]ififljj/0f
ljj/)f
1,200
1,103
1,000
804
800
?= bz nfvdf
607
600 k'z]+h
oL/
k“'hL
hu]]*f tyf
hu] 8 f tyfsf]sf]
if if
384
400
234
200
200 195
121
60 60 93
57
13 10 21
0 1
065÷066 066÷067 067÷068 068÷069 069÷070 070÷071 071÷072 072÷073
nfefz+ ljt/0f
nfefz+ ljt/)f
30.00
28.42
27.00
25.00
22.00
20.00
20.00
17.89
15.00
k|ltztdf
15.00
nfefz+ ljt/)f
10.00
5.00
0.00 0.00
0.00
065÷066 066÷067 067÷068 068÷069 069÷070 070÷071 071÷072 072÷073
27
k|lt z]k|olt/z]ocfDbfgL
/ cfDbfgL
35
31
30 30
29
27
25
23
21
20
?k}+ofdf
k|lt z]o/ cfDbfgL
15
13
10
1
0
065÷066 066÷067 067÷068 068÷069 069÷070 070÷071 071÷072 072÷073
sd{rf/Lsd{tyf zfvf
rf/L tyf zfvf ;+
;+VV
ofof
250
217
200
150
150
138
131
;+Vofdf
sd{rf/L ;+Vof
zfvf ;+Vof
100
81
60
50 40
26
20 17 17
14
4 6 7
2
0
065÷066 066÷067 067÷068 068÷069 069÷070 070÷071 071÷072 072÷073
28
zfOg 8]enkd]06 a}+s lnld6]8sf] ;d'b\3f6g ;df/f]x .
zfOg 8]enkd]06 a}+s lnld6]8 / /];'·f ljsf; a}+s lnld6]8sf] PsLs[t sf/f]af/ z'ef/De
29
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 / uf}d'vL ljsf; a}+s lnld6]8sf] PsLs[t sf/f]af/ z'ef/De
30
H. Kafle & Associates Anamnagar-32, Kathmandu, Nepal
Phone No.: 977-1-4239261
E-mail : [email protected]
Chartered Accountants
zfOg /];'·f 8]enkd]06 a}+s lnld6]8sf
z]o/wgL dxfg'efjx¿ ;dIf k]z ul/Psf] :jtGq n]vfk/LIfssf] k|ltj]bg
xfdLn] zfOg /];'·f 8]enkd]06 a}+s lnld6]8 sf] o;};fy ;+nUg @)&# cfiff9 #! sf] jf;nft, ;f]xL ldltdf ;dfKt cfly{s jif{sf] gfkmf
gf]S;fg lx;fa, gub k|jfx ljj/0f / OlSo'6Ldf ePsf] kl/jt{g tyf gub k|jfx ljj/0f tyf dxTjk"0f{ n]vf gLlt ;lxtsf] cfly{s jif{
@)&@÷&# sf] ljlQo ljj/0fsf] n]vfk/LIf0f ;DkGg u/]sf 5f}+ .
ljQLo ljj/0fk|lt Joj:yfkgsf] pQ/bfloTj
g]kfn n]vfdfg tyf g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ plrt tyf oyfy{ lrq0f ug]{ ljQLo ljj/0fx¿ tof/ ug]{ pQ/bfloTj sDkgLsf]
Joj:yfkgdf /x]sf] 5 h; cGt{ut ;f/e"t lsl;dn] q'6L/lxt ljQLo ljj/0f tof/ ug]{, cGtl/s lgoGq0f k|0ffnLsf] th'df{, sfof{Gjog /
;~rfng ug]{, n]vf gLltx?sf]5gf]6 tyf nfu" ug]{tyf kl/:yLlt cg';f/ n]vf ;DalGw dxTjk"0f{ cg'dfg ug'{kb{5 .
n]vfk/LIfssf] pQ/bfloTj
Joj:yfkgn] tof/ u/]sf tL ljQLo ljj/0fx¿ pk/ n]vfk/LIf0fsf] cfwf/df cfkm\gf] dGtJo hf/L ug{' xfd|F] pQ/bfloTj xf] . xfdLn]
g]kfn n]vfk/LIf0fdfg tyf n]vfk/LIf0fsf] ;j{dfGo l;2fGtsf] cfwf/df n]vfk/LIf0f ;DkGg u/]sf 5f}+ . ljQLo ljj/0fsf] ;f/e"t ¿kdf
unt cf+s8f/lxt 5 eGg] s'/fdf ljZj:t x'gsf nflu tL n]vfk/LIf0f dfg cg';f/ of]hgf tof/ u/L tb\cg';f/ n]vfk/LIf0f ;DkGg
ug'{ kb{5 . ljQLo ljj/0fdf pNn]lvt /sd / v'nfOPsf cGo ljj/0fnfO{ k'i6\ofO{ ug]{ k|df0fsf] 58\s] k/LIf0f ;d]t n]vfk/LIf0fdf
;dfj]z x'G5 . sDkgLn] cjnDag u/]sf n]vf l;4fGt, Joj:yfkgn] u/]sf dxTjk"0f{ cg'dfg Pj+ ljQLo ljj/0f k|:t'ltsf] ;du| l:yltsf]
d"Nof°g klg n]vfk/LIf0fdf ;dfj]z x'G5 . n]vfk/LIf0fn] xfd|f] dGtJonfO{ kof{Kt cfwf/ k|bfg ug]{ s'/fdf xfdL ljZj:t 5f}+ .
sDkgL P]g, @)^# / a}+s tyf ljQLo ;+:yf P]g @)^#, adf]lhd b]xfo cg';f/ k|ltj]bg k]z ub{5f}+ .
s_ n]vfk/LIf0fsf] ;DaGwdf ;f]wgL tyf s}lkmot tna u/]sf s'/fx¿sf] hjfkm oyfzL3| kfof}+ .
v_ xfdLn] n]vfk/LIf0f u/]sf >]:tfx¿sf] cfwf/df sDkgLsf] lx;fa lstfa k|rlnt sfg"g adf]lhd 7Ls;“u
/flvPsf] 5 .
u_ sDkgLsf] zfvfx¿af6 k|fKt ljj/0f -;Dk"0f{ zfvfx¿sf] :jtGq n]vfk/LIf0f gul/Psf] ePtfklg_ xfd|f] n]vfk/LIf0fsf]
nflu kof{Kt lyof] .
3_ o; k|ltj]bg;“u ;DalGwt af;nft, gfkmf, gf]S;fg lx;fa, gub k|jfx ljj/0f tyf OSjL6Ldf ePsf] kl/jt{g Pj+ tT;DalGw
cg';"rLx¿ ;lxtsf] ljlQo ljj/0f g]kfn /fi6« a}+sn] tf]s]sf] 9f+rf / pQm ljj/0fx¿ sDkgLn] /fv]sf] n]vf;“u b'?:t /x]sf] 5 .
ª_ xfd|f] /fodf tyf xfdLnfO{ k|fKt hfgsf/L Pj+ lbOPsf :kli6s/0f / sDkgLsf] lx;fa lstfasf] k/LIf0faf6 ;~rfns
;ldlt jf ;f]sf s'g} ;b:o jf s'g} sd{rf/Ln] sfg"gL Joj:yf ljk/Lt sfdsfh u/]sf] jf sDkgLnfO{ xfgL gf]S;fgL
u/]sf] jf lxgfldgf u/]sf] kfOPg tyf g]kfn /fi6« a}+ssf] lgb]{zgsf] pNn3+g u/]sf] jf sDkgL tyf nuflg stf{x?sf]
xs jf ;'/Iff ljkl/t x'g] s'g} sfd u/]sf] / n]vf ;DalGw s'g} hfn;fhL u/]sf] hfgsf/Ldf cfPg .
r_ xfdL n]vfk/LIf0f u/]sf >]itfx?sf] cfwf/df sDkgLsf] sf/f]jf/ ;Gtf]ifhgs /x]sf] tyf cfkm\gf] sfo{IF]q leq /lx g]kfn
/fi6« a}+sn] lbPsf] lgb]{zg cg'?k u/]sf] kfO{of] .
5_ xfd|f] /fodf xfdL n]vfk/LIf0f >]itfx?sf] cfwf/df sDkgLn] g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd k|ofKt k"“hLsf]if /fv]sf]
tyf ;DklQdf ;Defljt gf]S;fgLsf] nflu k|of{Kt Joj:yf u/]sf]5 .
/fo
xfd|f] /fo tyf xfdLnfO{ k|fKt ;'rgf tyf lbOPsf :ki6Ls/0f cg';f/ ;+nUg ljQLo ljj/0fx¿n] k|rlnt sfg'gsf clwgdf /xL nfu'
ug{ ;lsg] xb;Dd g]kfn n]vdfg tyf n]vfsf ;j{dfGo l;4fGtx? cg';f/ zfOg /];'·f 8]enkd]06 a}+s lnld6]8sf] @)&# cfiff9 #!
ut]sf] ljQLo l:ylt, ;f]xL ldltdf ;dfKt ePsf] cfly{s jif{sf] ;~rfng glthf / gub k|jfx l:ylt tyf OSjL6Ldf ePsf] kl/jt{g
tyf n]vf gLltsf] ;du|df plrt tyf oyfy{ lrq0f ub{5 / oL ljj/0fx¿ sDkgL P]g @)^#, a}+s tyf ljQLo ;+:yf ;DaGwL P]g @)^#
/ g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ l7s;“u tof/ ul/Psf] 5 .
ldltM @)&#÷)^÷)^ l;P=, x]d s'df/ sfkm\n]
:yfgM sf7df08f}+ Pr sfkm\n] P08 Pzf]l;o6\;
rf6{8{ Psfp06]06\;
31
zfOg /];'·f 8]enkd]06 a}+s lnld6]8
@)&# ;fn cfiff9 d;fGtsf]
jf;nft
k"“hL tyf bfloTj cg';"rL o; jif{ ¿= ut jif{ ¿=
!= z]o / k"“hL $=! 1,102,892,300=00 804,329,300=00
@= hu]8f tyf sf]ifx? $=@ 195,027,429=49 121,320,213=79
#= C0fkq tyf a08 $=# – –
$= ltg{ af“sL shf{ ;fk6 $=$ – –
%= lgIf]k bfloTj $=% 8,386,758,690=26 6,243,993,088=59
^= e'QmfgL lbg'kg]{ ljnx? $=^ – –
&= k|:tfljt gub nfef+z – 8,999,958=00
*= cfos/ bfloTj 4,991,385=37 –
(= cGo bfloTj $=& 69,494,546=95 48,106,351=57
s"n k"“hL tyf bfloTj (,&%(,!^$,#%@=)& &,@@^,&$*,(!!=(%
;DklQ cg';"rL o; jif{ ¿= ut jif{ ¿=
!= gub df}Hbft $=* 317,098,265=00 221,319,874=00
@= g]kfn /fi6« a}+sdf /x]sf] df}Hbft $=( 438,977,050=49 319,612,189=96
#= a}s÷ljQLo ;+:yfdf /x]sf] df}Hbft $=!) 10,298,113=20 14,541,785=76
$= dfu tyf cNk ;"rgfdf k|fKt x'g] /sd $=!! 1,550,457,275=27 1,289,834,906=02
%= nufgL $=!@ 34,260,117=00 29,012,708=14
^= shf{ ;fk6 tyf ljn v/Lb $=!# 7,199,362,535=19 5,172,938,645=15
&= l:y/ ;DklQ $=!$ 140,226,205=28 123,897,539=00
*= u}/ a}ls· ;DklQ $=!% – –
(= cGo ;DklQ $=!^ 68,484,790=64 55,591,263=92
s"n ;DklQ (,&%(,!^$,#%@=)& &,@@^,&$*,(!!=(%
;Defljt bfloTj cg';"rL $=!&
;~rfnsx?sf] 3f]if0ff cg';"rL $=@(
k"“hLsf]if tflnsf cg';"rL $=#)
hf]lvd efl/t ;DklQ ljj/0f tflnsf cg';"rL $=#) -s_
k|d'v ;"rsf°x? cg';"rL $=#!
k|d'v n]vf gLltx? cg';"rL $=#@
n]vf;DaGwL l6Kk0fLx? cg';"rL $=##
$=! b]lv $=!& ;Ddsf cg';"rLx? jf;nftsf cleGg c+u x'g\ =
xfd|f] cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
e'jg k|;fb kGy k|sfz kf}8]n yfg]Zj/ kf}8]n
ljQ k|d'v k|d'v sfo{sf/L clws[t cWoIf
l;P=, x]d s'df/ sfkm\n]
/fh]Gb| k|;fb >]i7 e'jg e08f/L s[i0f k|;fb e08f/L Pr sfkm\n] P08 Pzf]l;o6\;
;~rfns ;~rfns ;~rfns rf6{8{ Psfp06]06\;
d]3/fh sIfktL df]xg rfkfufO{ l8NnL/fh e';fn uf]kfn k|;fb kf08]
;~rfns ;~rfns ;~rfns ;~rfns ldltM cflZjg ^, @)&#
32
zfOg /];'·f 8]enkd]06 a}+s lnld6]8
ldlt @)&@ >fj0f ! b]lv @)&# cfiff9 #! ;Ddsf]
gfkmf gf]S;fg lx;fa
ljj/0f cg';"rL o; jif{ ?= ut jif{ ?=
!= Jofh cfDbfgL $=!* 773,472,821=04 656,665,895=17
@= Jofh vr{ $=!( 300,310,532=22 289,308,522=18
v'b Jofh cfDbfgL $&#,!^@,@**=*@ #^&,#%&,#&@=((
#= sldzg tyf l8:sfp06 $=@) 15,527,268=79 16,375,920=49
$= cGo ;+rfng cfDbfgL $=@! 47,933,326=28 34,948,739=30
%= ;6xL 36a9 cfDbfgL $=@@ – –
s"n ;~rfng cfDbfgL %#^,^@@,**#=*( $!*,^*@,)#@=&*
^= sd{rf/L vr{ $=@# 58,125,435=85 50,429,743=50
&= cGo ;~rfng vr{ $=@$ 58,031,381=13 46,313,943=90
*= ;6xL 36a9 gf]S;fg $=@@ – –
;Defljt gf]S;fgL Joj:yf cl3sf] ;~rfng d'gfkmf $@),$^^,)^^=(! #@!,(#*,#$%=#*
(= ;Defljt gf]S;fgL Joj:yfx? $=@% 16,454,186=58 40,406,577=21
;~rfng d'gfkmf $)$,)!!,**)=## @*!,%#!,&^*=!&
!)= u}/ ;+rfng cfDbfgL÷vr{ $=@^ 593,942=00 143,717=00
!!= ;Defljt gf]S;fgL Joj:yfaf6 lkmtf{ $=@& 21,909,401=79 4,817,863=32
lgoldt sf/f]jf/af6 ePsf] d'gfkmf $@^,%!%,@@$=!@ @*^,$(#,#$*=$(
!@= c;fdfGo sf/f]jf/x¿af6 ePsf] cfDbfgL÷vr{ $=@* – –
;Dk"0f{ sf/f]jf/ ;dfj]z kl5sf] v'b d'gfkmf $@^,%!%,@@$=!@ @*^,$(#,#$*=$(
!#= sd{rf/L af]g; Joj:yf 38,774,111=00 26,044,849=86
!$= cfos/ Joj:yf !!*,)(^,*^&=^^ &*,@!#,)*)=)$
o; jif{sf] s/ Aoj:yf 118,130,135=00 79,350,149=00
laut jif{;Ddsf] s/ Aoj:yf 1,776,189=66 102,980=04
o; jif{sf] :yug s/ vr{÷-cfDbfgL_ -1,809,457=00_ -1,240,049=00_
v'b gfkmf÷gf]S;fg @^(,^$$,@$%=$^ !*@,@#%,$!*=%(
$=!* b]lv $=@* ;Ddsf cg';"rLx? gfkmf gf]S;fg lx;fjsf cleGg c+u x'g\ .
xfd|f] cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
e'jg k|;fb kGy k|sfz kf}8]n yfg]Zj/ kf}8]n
ljQ k|d'v k|d'v sfo{sf/L clws[t cWoIf
l;P=, x]d s'df/ sfkm\n]
/fh]Gb| k|;fb >]i7 e'jg e08f/L s[i0f k|;fb e08f/L Pr sfkm\n] P08 Pzf]l;o6\;
;~rfns ;~rfns ;~rfns rf6{8{ Psfp06]06\;
d]3/fh sIfktL df]xg rfkfufO{ l8NnL/fh e';fn uf]kfn k|;fb kf08]
;~rfns ;~rfns ;~rfns ;~rfns ldltM cflZjg ^, @)&#
33
zfOg /];'·f 8]enkd]06 a}+s lnld6]8
gfkmf gf]S;fg af“8kmf“8 lx;fa
ldlt @)&@ >fj0f ! b]lv @)&# cfiff9 #! ;Ddsf]
ljj/0f cg';"rL o; jif{ ?= ut jif{ ?=
cfDbfgL
!= ut jif{;Ddsf] ;+lrt d'gfkmf 3,703,249=09 13,793,499=86
@= o; jif{sf] d'gfkmf 269,644,245=46 182,235,418=59
#= k'+hLut hu]8fsf]ifaf6 k|fKt /sd 7,121,088=00 –
$= z]o/ lk|ldodaf6 ;+slnt /sd 7,695,095=00 25,714,506=64
%= ;6xL 36a9 sf]if – –
^= uf}d'vL ljsf; a}+ssf] ;lGrt gfkmfaf6 :yfGt/0f 10,083,971=84 –
hDdf @(*,@$&,^$(=#( @@!,&$#,$@%=)(
vr{
!= ut jif{;Ddsf] ;+lrt gf]S;fg – –
@= o; jif{sf] gf]S;fg – –
#= ;fwf/0f hu]8f sf]if 53,928,849=00 36,447,084=00
$= e}k/L cfpg] hu]8f – –
%= ;+:yf ljsf; sf]if – –
^= nfef+z ;dLs/0f sf]i f – –
&= sd{rf/L ;DaGwL hu]8fx? – –
*= k|:tfljt nfef+z – 8,999,958=00
(= k|:tfljt af]g; z]o/ 234,473,208=00 170,999,200=00
!)= ljz]if hu]8f sf]if – –
!!= ;6xL 36a9 sf]if – –
!@= k"“hL lkmtf{ hu]8f sf]if – –
!#= k"“hL ;dfof]hg sf]if – –
!$= :yug s/ hu]8f – 1,240,049=00
!%= nufgL ;dfof]hg sf]if -994,208=00_ 353,885=00
hDdf @*&,$)&,*$(=)) @!*,)$),!&^=))
!^= ;+lrt d'gfkmf÷-gf]S;fg_ !),*#(,*))=#( #,&)#,@$(=)(
xfd|f] cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/ =
e'jg k|;fb kGy k|sfz kf}8]n yfg]Zj/ kf}8]n
ljQ k|d'v k|d'v sfo{sf/L clws[t cWoIf
l;P=, x]d s'df/ sfkm\n]
/fh]Gb| k|;fb >]i7 e'jg e08f/L s[i0f k|;fb e08f/L Pr sfkm\n] P08 Pzf]l;o6\;
;~rfns ;~rfns ;~rfns rf6{8{ Psfp06]06\;
d]3/fh sIfktL df]xg rfkfufO{ l8NnL/fh e';fn uf]kfn k|;fb kf08]
;~rfns ;~rfns ;~rfns ;~rfns ldltM cflZjg ^, @)&#
34
zfOg /];'·f 8]enkd]06 a}+s lnld6]8
gub k|jfx ljj/0f
ldlt @)&@ >fj0f ! b]lv @)&# cfiff9 #! ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
-s_ sf/fj] f/ ;~rfngaf6 gub k|jfx 148,475,508=38 @%&,$!#,(*@=!@
!= gub k|flKt 836,533,416=10 &)&,($@,##%=(^
!=! Aofh cfDbfgL 773,072,821=03 656,617,676=17
!=@ sldzg tyf l8isfp06 cfDbfgL 15,527,268=79 16,375,920=49
!=# ljb]zL ljlgdo sf/f]af/af6 cfDbfgL – –
!=$ ckn]lvt shf{sf] c;'nL – –
!=% cGo cfDbfgL 47,933,326=28 34,948,739=30
@= gub e'QmfgL %%),)@&,*(!=#^ $*@,&^(,@&&=(^
@=! Jofh vr{ 309,448,098=28 288,882,167=66
@=@ sd{rf/L vr{ 52,649,839=91 46,251,596=00
@=# sfof{no ;~rfng vr{ 47,612,557=70 37,352,502=08
@=$ cfos/ e'QmfgL 114,272,545=61 87,118,147=88
@=% cGo vr{ 26,044,849=86 23,164,864=34
sfo{ut k"“hL (Working Capital) ultljlw cl3sf] gub k|jfx @*^,%)%,%@$=&$ @@%,!&#,)%*=))
;~rfng ;DaGwL rfn' ;DklQdf sdL÷-j[l¢_ -@,#)!,@#$,@&%=&$_ -!,@(#,@*!,(&(=&%_
!= dfu tyf cNk ;"rgfdf k|fKt x'g] /sddf sdL÷-j[l¢_ -260,622,369=25_ -356,123,381=79_
@= cGo cNksfnLg nufgLdf sdL÷-j[l¢_ – –
#= shf{ tyf ljN; v/Lbdf sdL÷-j[l¢_ -2,028,887,635=05_ -958,678,222=38_
$= cGo ;DklQdf sdL÷-j[l¢_ -11,724,271=44_ 21,519,624=42
;~rfng ;DjGwL rfn' bfloTjdf -sdL_÷j[l¢ @,!^#,@)$,@%(=#* !,#@%,%@@,()#=*&
!= lgIf]k bfloTjdf -sdL_÷j[l¢ 2,142,765,601=67 1,337,975,698=04
@= ;l6{lkms]6 ckm l8kf]lh6df -sdL_÷j[l¢ – –
#= cNksfnLg ;fk6Ldf -sdL_÷j[l¢ – –
$= cGo bfloTjdf -sdL_÷j[l¢ 20,438,657=71 -12,452,794=17_
-v_ nufgL sf/f]jf/df gub k|jfx -@%,)$#,!$&=&)_ -!)(,@#),($)=*@_
!= bL3{sfnLg nufgLdf sdL÷-j[l¢_ 1,260,400=00 -27,694,230=00_
@= l:y/ ;DklQdf sld÷-j[l¢_ -26,703,547=71_ -81,698,929=82_
#= bL3{sfnLg nufgLdf Jofh cfDbfgL 400,000=01 48,219=00
$= nfef+z cfDbfgL – 114,000=00
%= cGo – –
-u_ ljQLo >f]t sf/fj] f/df gub k|jfx *&,$^&,@!*=#) -!&,%!#,$$%=#&_
!= bL3{sfnLg C0f -j08, l8j]~r/ cflb_ df j[l¢÷-sdL_ – –
@= z]o / k"“hLdf j[l¢÷-sdL_ 64,089,792=00 25,862,600=00
#= cGo bfloTjdf j[l¢÷-sdL_ -9,200,943=08_ -43,376,045=37_
$= g]kfn /fi6« a}+saf6 k||fKt ;x'lnot÷k"g/shf{df j[l¢÷-sdL_ 32,578,369=38 –
%= g]k fn /fi6« a}+s af6 k|fKt ;x'lnot÷k''g/shf{df j[l4÷-sdL_ –
-3_ gub tyf a}+s df}Hbftsf] ljlgdo b/df ePsf] km/saf6 cfDbfgL÷vr{ – –
-ª_ o; jif{sf] ;Dk"0f{ ultljlwaf6 gub k|jfx @!),*((,%&*=(& !#),^^(,%(%=(#
-r_ gub tyf a}+sdf /x]sf] z'? df}}Hbft %%%,$&#,*$(=&@ $@$,*)$,@%#=&(
-5_ gub tyf a}+sdf /x]sf] clGtd df}Hbft &^^,#&#,$@*=^( %%%,$&#,*$(=&@
xfd|f] cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
e'jg k|;fb kGy k|sfz kf}8]n yfg]Zj/ kf}8]n
ljQ k|d'v k|d'v sfo{sf/L clws[t cWoIf
l;P=, x]d s'df/ sfkm\n]
/fh]Gb| k|;fb >]i7 e'jg e08f/L s[i0f k|;fb e08f/L Pr sfkm\n] P08 Pzf]l;o6\;
;~rfns ;~rfns ;~rfns rf6{8{ Psfp06]06\;
d]3/fh sIfktL df]xg rfkfufO{ l8NnL/fh e';fn uf]kfn k|;fb kf08]
;~rfns ;~rfns ;~rfns ;~rfns ldltM cflZjg ^, @)&#
35
zfOg /];'·f 8]enkd]06 a}+s lnld6]8
OSjL6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f
cf=j= @)&@÷&# -?_
;6xL
;fwf/0f hu]8f k"“hLut hu]8f nufgL ;dfof]hg cGo :jtGq
ljj/0f z]o/ k"“hL ;l~rt gf= gf]= z]o/ lk|ldod 36a9 s"n /sd -?=_
sf]if sf]if sf]if sf]i f
sf]if
z'? df}Hbft 804,329,300=00 3,703,249=09 112,568,253=56 1,672,363=14 3,376,348=00 925,649,513=79
uf}d'vL ljsf; a}+s ln= af6 ;fl/Psf] 64,089,792=00 10,083,971=84 7,569,112=54 7,121,088=00 7,695,095=00 96,559,059=38
:yug s/ 109,102=00 109,102=00
;dfof]hLt z'? df}Hbft *^*,$!(,)(@=)) !#,&*&,@@)=(# !@),!#&,#^^=!) &,!@!,)**=)) &,^(%,)(%=)) !,^&@,#^#=!$ #,$*%,$%)=)) !,)@@,#!&,^&%=!&
;dfof]hg
xsk|b z]o/ hf/L
;j{;fwf/0f z]o / hf/L
o; cf=j=sf] v'b cfDbfgL 269,644,245=46 269,644,245=46
36
:yug s/ ;dfof]h g
nufgL ;dfof]hg sf]if 994,208=00 4,963,600=86 5,957,808=86
k|:tfljt gub nfef+;
k|:tfljt jf]g; z]o/ 234,473,208=00 -234,473,208=00_
z]o/ lk|ldodjf6 k|fKt 7,695,095=00 -7,695,095=00_
k"+hLut hu]8f sf]if 7,121,088=00 -7,121,088=00_
-53,928,849=00_ 53,928,849=00
clGtd df}Hbft !,!)@,*(@,#))=)) !),*#(,*))=#( !&$,)^^,@!%=!) ^,^#%,(^$=)) #,$*%,$%)=)) !,@(&,(!(,&@(=$(
xfd|f] cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
e'jg k|;fb kGy k|sfz kf}8]n yfg]Zj/ kf}8]n /fh]Gb| k|;fb >]i7 e'jg e08f/L s[i0f k|;fb e08f/L
ljQ k|d'v k|d'v sfo{sf/L clws[t cWoIf ;~rfns ;~rfns ;~rfns l;P= x]d s'df/ sfkm\n]
Pr sfkm\n] P08 Pzf]l;o6\;
d]3/fh sIfktL rf6{8{ Psfp06]06\;
df]xg rfkfufO{ l8NnL/fh e';fn uf]kfn k|;fb kf08]
;~rfns ;~rfns ;~rfns ;~rfns ldltM cflZjg ^, @)&#
zfOg /];'·f 8]enkd]06 a}+s lnld6]8
cg';"rL $=!
z]o/ k"+hL tyf :jfldTj
@)&# cfiff9 d;fGt
ljj/0f o; jif{ ?= ut jif{ ?=
!= z]o/ k"“hL – –
!=! clws[t k"“hL !,@)),))),)))=)) ^$),))),)))=))
-s !@,))),))) ;fwf/0f z]o/ k|lt z]o/ ?= !)) n] 1,200,000,000=00 640,000,000=00
-v_ =======gg\l/l8d]jn lk|km/]G; z]o/ k|lt z]o/ ?=========n] – –
-u_ =========l/l8d]jn lk|km/]G; z]o/ k|lt z]o/ ?===========n] – –
!=@ hf/L k"“hL *^*,$!(,)(@=)) ^##,##),!))=))
-s_ *,^*$,!()=(@ ;fwf/0f z]o/ k|lt z]o/ ?= !)) n] 868,419,092=00 633,330,100=00
-v_ ========gg\l/l8d]jn lk|km/]G; z]o/ k|lt z]o/ ?=========n] – –
-u_ =========l/l8d]jn lk|km/]G; z]o/ k|lt z]o/ ?============n] – –
!=# r'Qmf k"“hL *^*,$!(,)(@=)) ^##,##),!))=))
-s_ *,^*$,!()=(@ ;fwf/0f z]o/ k|lt z]o/ ?= !)) sf] b/n] 868,419,092=00 633,330,100=00
-v_ ========gg\l/l8d]jn lk|km/]G; z]o/ k|lt z]o/ ?=========n] – –
-u_ =========l/l8d]jn lk|km/]G; z]o/ k|lt z]o/ ?============n] – –
!=$ k|:tfljt af]g; z]o/ @#$,$&#,@)*=)) !&),(((,@))=))
!=% sN; Og P8efG; – –
!=^ hDdf /sd -!=#±!=$±!=%_ !,!)@,*(@,#))=)) *)$,#@(,#))=))
z]o/ :jfldTj
o; jif{ ?= ut jif{ ?=
z]o/ :jfldTj ljj/0f
k|ltzt z]o/ k"“hL z]o/ k"[“hL k|ltzt
!= :jb]zL :jfldTj !))=)) *#*,$!(,)(@=)) ^##,##),!))=)) !))
!=! g]kfn ;/sf/ – – – –
!=@ æsÆ au{sf Ohfhtkqk|fKt ;+:yfx? – – – –
!=# cGo Ohfhtkqk|fKt ;+:yfx? – – – –
!=$ cGo ;+:yfx? – – – –
!=$ ;j{;fwf/0f 36=78 319,378,038=00 236,334,200=00 37=32
!=^ cGo -;+:yfks_ 63=22 549,041,054=00 396,995,900=00 62=68
@= j}b]lzs :jfldTj – – – –
hDdf !)) *^*,$!(,)(@=)) ^##,##),!))=)) !))
37
dfly cg';"rLdf pNn]lvt ljj/0f cGtu{t )=%) k|ltzt jf ;f] eGbf a9L z]o/ :jfldTj ePsf]
JolQm÷;d"x÷kmd{÷sDkgLsf] ljj/0f
qm=;+= z]o/wlgx?sf] gfd z]o/ ;+Vof z]o/ k"“hL ?= wf/0f k|ltzt
! yfg]Zj/ kf}8]n 88,262 8,826,200 1=02∞
@ e'jg e08f/L 82,378 8,237,800 0=95∞
# >Ls[i0f kf]v/]n 111,799 11,179,900 1=29∞
$ lblnk/fh df:s] 136,922 13,692,200 1=58∞
% s]zj/fh df:s] 82,378 8,237,800 0=95∞
^ nIdL kf7s -e08f/L_ 47,073 4,707,300 0=54∞
& u0f]z rGb| kf]v/]n 72,083 7,208,300 0=83∞
* 3gZofd clwsf/L 75,013 7,501,300 0=86∞
( 3gZofd kf08] 47,073 4,707,300 0=54∞
!) r'/fd0fL v/n ] 47,073 4,707,300 0=54∞
!! Hof]tL e08f/L 47,073 4,707,300 0=54∞
!@ 6+s]Zj/ vgfn 82,378 8,237,800 0=95∞
!# 7fs'/ k|;fb kf}8]n 96,348 9,634,800 1=11∞
!$ 9'08L/fh e08f/L 47,073 4,707,300 0=54∞
!% t]h axfb'/ >]i7 47,073 4,707,300 0=54∞
!^ t'N;L/fd kf08] 47,073 4,707,300 0=54∞
!& bfg axfb'/ s'j/ If]q L 82,378 8,237,800 0=95∞
!* 4fl/sf k|;fb >]i 7 47,073 4,707,300 0=54∞
!( b'uf{bQ e08f/L 64,725 6,472,500 0=75∞
@) wd{bQ 1jfnL 47,073 4,707,300 0=54∞
@! wg]Gb| sfsL{ 136,922 13,692,200 1=58∞
@@ gf/fo0f x/L l3ld/] 47,073 4,707,300 0=54∞
@# kbd k|;fb >]i7 47,073 4,707,300 0=54∞
@$ jfns[i0f cof{n 47,073 4,707,300 0=54∞
@% jfns[i0f e';fn 136,922 13,692,200 1=58∞
@^ e'jg]Zj/ k|;fb e08f/L 47,073 4,707,300 0=54∞
@& e]if/fh kf08] 60,699 6,069,900 0=70∞
@* e"kfnWjh s]=;L= 47,073 4,707,300 0=54∞
@( lddnfn >]i7 47,073 4,707,300 0=54∞
#) ldgf s'df/L e08f/L 47,073 4,707,300 0=54∞
#! dx]zdfg l;+x 82,378 8,237,800 0=95∞
#@ dx]Zj/ k|;fb >]i7 82,378 8,237,800 0=95∞
## ldg k|;fb Gof}kfg] 44,128 4,412,800 0=51∞
#$ o1 k|;fb kf]v/]n 96,348 9,634,800 1=11∞
#% of]u]z l3ld/] 47,073 4,707,300 0=54∞
38
#^ /fh s'df/ k|wfg 50,996 5,099,600 0=59∞
#& /fh]Gb| k|;fb >]i7 131,037 13,103,700 1=51∞
#* /dz] e08f/L 50,996 5,099,600 0=59∞
#( /fd axfb'/ >]i 7 47,073 4,707,300 0=54∞
$) dfwj k|;fb vgfn 82,378 8,237,800 0=95∞
$! n]vgfy v/]n 47,073 4,707,300 0=54∞
$@ nIdL s8]+n 47,073 4,707,300 0=54∞
$# nfn k|;fb e§/fO{ 64,725 6,472,500 0=75∞
$$ ;Kt/fh r's] 82,378 8,237,800 0=95∞
$% zf]e fs/ cof{n 47,073 4,707,300 0=54∞
$^ z]if /fh s'df/ zdf{ -e§/fO{_ 47,073 4,707,300 0=54∞
$& z+s/ e§/fO{ 47,073 4,707,300 0=54∞
$* z'ifdf vgfn 72,571 7,257,100 0=84∞
$( xl/ k|;fb k|wfg 96,147 9,614,700 1=11∞
%) xl/ k|;fb u}/] 47,073 4,707,300 0=54∞
%! cr{gf l;+x l;hfklt 64,137 6,413,700 0=74∞
%@ cof]Wof k|;fb >]i7 83,964 8,396,400 0=97∞
%# O{Zj/L k|;fb kf}8 \ofn 83,964 8,396,400 0=97∞
%$ s[i0f k|;fb kf]v/]n 83,964 8,396,400 0=97∞
%% s[i0f k|;fb e08f/L 108,661 10,866,100 1=25∞
%^ uf]d/fh >]i7 83,964 8,396,400 0=97∞
%& 3gZofd kf}8]n zdf{ 83,964 8,396,400 0=97∞
%* hgs k|wfg 97,655 9,765,500 1=12∞
%( tf/f k|;fb e';fn 83,964 8,396,400 0=97∞
^)= gGb/fd e';fn 83,964 8,396,400 0=97∞
^!= z'ifdf If]qL 83,964 8,396,400 0=97∞
^@= la/G] b| e';fn 83,964 8,396,400 0=97∞
^#= d[u]Gb| k|;fb >]i7 103,718 10,371,800 1=19∞
^$= ;'/]Gb| k|;fb >]i7 83,964 8,396,400 0=97∞
^%= d]3/fh sIfktL 80,111 8,011,100 0=92∞
^^= s]bf/dfg sIfktL 80,112 8,011,200 0=92∞
^&= /laG;g sIfktL 64,089 6,408,900 )=&$∞
39
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=@
hu]8f tyf sf]ifx?
@)&# cfiff9 d;fGt
ljj/0f o; jif{ ?= ut jif{ ?=
!= ;fwf/0f/j}wflgs hu]8f sf]if !&$,)^^,@!%=!) !!@,%^*,@%#=%^
@= k"“hLut hu]8f sf]if – –
#= k"“hL lkmtf{ hu]8f sf]if (Capital Redemption Reserve) – –
$= k"“hL ;dfof]hg sf]if – –
%= cGo hu]8f tyf sf]if !),!@!,$!$=)) %,)$*,&!!=!$
%=! e}k/L cfpg] hu]8f – –
%=@ ;+:yf ljsf; sf]if – –
%=# nfef+z ;lds/0f sf]if – –
%=$ ljz]if hu]8f sf]if – –
%=% ;DklQ k'gd{"Nof°g sf]if – –
%=^ :yug s/ hu]8f – –
%=& cGo :jtGq sf]if 3,485,450=00 3,376,348=00
%=* nufgL ;dfof]hg sf]if 6,635,964=00 1,672,363=14
^= ;l~rt gfkmf÷-gf]S;fg_ !),*#(,*))=#( #,&)#,@$(=)(
&= ;6xL 36a9 sf]if – –
hDdf !(%,)@&,$@(=$( !@!,#@),@!#=&(
40
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=#
C0fkq tyf a08
@)&# cfiff9 d;fGt
ljj/0f o; jif{ ?= ut jif{ ?=
!= ================= C0f k|ltzt a08÷C0fkq k|lt
a08÷C0fkq=========?= n]=======ldlt=============df
– –
hf/L ePsf] / ldlt================df r'Qmf x'g] xfn;Ddsf]
Redemption Reserve /sd ?==============_
@= ==========================k|ltzt a08÷C0fkq k|lt a08
÷C0fkq================?= n]=======ldlt==================== – –
df hf/L ePsf] / ldlt==============df r'Qmf x'g]
-xfn;Ddsf] Redemption Reserve /sd ?==============_
hDdf !±@±# – –
cg';"rL $=$
ltg{ af“sL shf{ tyf ;fk6L
@)&# cfiff9 d;fGt
ljj/0f o; jif{ ?= ut jif{ ?=
s= :jb]zL
!= g]kfn ;/sf/ – –
@= g]kfn /fi6« a}+s – –
#= l/kf] bfloTj – –
$= cGt/ a}+s tyf ljQLo ;+:yf – –
%= cGo ;+ul7t ;+:yfx? – –
^= cGo – –
hDdf – –
v= ljb]zL – –
!= a}+s+x? – –
@ cGo – –
hDdf – –
hDdf -s+v_ – –
41
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=%
lgIf]k lx;fa
@)&# cfiff9 d;fGt
ljj/0f o; jif{ ?= ut jif{ ?=
!= Aofh ltg'{ gkg]{ vftfx?
s= rNtL lx;fa !#%,)&!,*)!=^# !)&,^!@,#%@=$!
!= :jb]zL d'b|fdf !#%,)&!,*)!=^# !)&,^!@,#%@=$!
!=! g]kfn ;/sf/ – –
!=@ æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? – –
!=# cGo Ohfhtkqk|fKt ljQLo ;+:yfx? 264,903=17 8,941,711=11
!=$ cGo ;+ul7t ;+:yfx? 134,806,898=46 98,670,641=30
!=% JolQmut – –
!=^ cGo – –
@= ljb]zL d'b|fdf – –
@=! g]k fn ;/sf/ – –
@=@ æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? – –
@=# cGo Ohfhtkqk|fKt ljQLo ;+:yfx? – –
@=$ cGo ;+ul7t ;+:yfx? – –
@=% JolQmut – –
@=^ cGo – –
v= dflh{g !,!$#,)%)=)) !,!!*,!))=))
! sd{rf/L hdfgt – –
@ hdfgt dflh{g !,!$#,)%)=)) !,!!*,!))=))
# k|lttkq dflh{g – –
u= cGo – –
!= :jb]zL d'b|fdf – –
!=! ljQLo ;+:yfx? – –
!=@ cGo ;+ul7t ;+:yfx? – –
!=# JolQmut – –
@= ljb]zL d'b|fdf – –
@=!= ljQLo ;+:yfx? – –
@=@= cGo ;+ul7t ;+:yfx? – –
@=#= JolQmut – –
Aofh ltg'{ gkg]{ vftfx?sf] hDdf !#^,@!$,*%!=^# !)*,&#),$%@=$!
42
ljj/0f o; jif{ ?= ut jif{ ?=
!= Aofh ltg'{ kg]{ vftfx?
s= art lx;fa ^,$%#,@)),%@*=&) $,^@),#*@,$%%=!!
!= :jb]zL d'b|fdf ^,$%#,@)),%@*=&) 4,620,382,455=11
!=! ;+3 ;+:yfx? – –
!=@ JolQmut ^,$%#,@)),%@*=&) 4,620,382,455=11
!=# cGo – –
@= ljb]zL d'b|fdf – –
@=! ;+3 ;+:yfx? – –
@=@ JolQmut – –
@=# cGo – –
v= d'2tL lx;fa !,!&),%!(,(!@=($ !,)$^,*#$,#!&=@#
!= :jb]zL d'b|fdf 1,170,519,912=94 1,046,834,317=23
!=! ;+3 ;+:yfx? 110,720,400=00 155,052,000=00
!=@ JolQmut 1,059,799,512=94 891,782,317=23
!=# cGo – –
@= ljb]zL d'b|fdf – –
@=! ;+3 ;+:yfx? – –
@=@ JolQmut – –
@=# cGo – –
u= dfu]sf] avt ltg'{kg]{ lx;fa ^@^,*@#,#(^=(( $^*,)$%,*^#=*$
!= :jb]zL d'b|fdf ^@^,*@#,#(^=(( $^*,)$%,*^#=*$
!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx¿ – –
!=@ cGo Ohfhtkqk|fKt ljQLo ;+:yfx¿ 152,059,681=27 117,425,232=35
!=# cGo ;+ul7t ;+:yfx? 474,763,715=72 350,620,631=49
!=$ JolQmut – –
!=% cGo – –
@= ljb]zL d'b|fdf – –
@=! æsÆ ju{sf Ohfhtkq k|fKt ;+:yfx¿ – –
@=@ cGo Ohfhtkq k|fKt ljQLo ;+:yfx? – –
@=# cGo ;+ul7t ;+:yfx? – –
@=$ JolQmut – –
@=% cGo – –
3 ;l6{lkms]6 ckm l8kf]lh6 – –
! ;+ul7t ;+:yf – –
@ JolQmut – –
# cGo – –
Jofh ltg'{kg]{ vftfx?sf] hDdf *,@%),%$#,*#*=^# ^,!#%,@^@,^#^=!*
-!±@_ hDdf lgIf]k *,#*%,&%*,^()=@^ ^,@$#,((#,)**=%(
43
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=^
e'QmfgL lbg'kg]{ ljnx?
@)&# cfiff9 d;fGt
ljj/0f o; jif{ ?= ut jif{ ?=
!= :jb]zL d'b|f – –
@= ljb]zL d'b|f – –
hDdf – –
cg';"rL $=&
cGo bfloTj
@)&# cfiff9 d;fGt
ljj/0f o; jif{ ?= ut jif{ ?=
!= k]G;g÷pkbfg sf]if 6,589,159=00 3,954,025=00
@= sd{rf/L ;~ro sf]if – –
#= sd{rf/L sNof0f sf]if – –
$= sd{rf/L af]g ; Joj:yf 40,524,497=00 26,044,849=86
%= lgIf]kdf e'QmfgL lbg af“sL Aofh – 2,470,143=90
^= ;fk6Ldf e'QmfgL lbg af“sL Aofh – –
&= kfsL g;s]sf] l8:sfp06 / sldzg 304,047=75 686,012=65
*= ;08«L qm]l86;{ 5,931,986=21 4,047,344=66
(= zfvf ldnfg lx;fa – –
!)= :yug s/ bfloTj – –
!!= e'QmfgL lbg af“sL nfef+z 936,959=86 1,124,752=61
!@= cGo !%,@)&,*(&=!# (,&&(,@@@=*(
s= sd{rf/L ljbf jfkt Joj:yf 8,915,504=95 4,853,149=00
v= n]v fk/LIf0f z'Ns 969,031=00 451,274=33
u= cGo -clu|d s/ s§L_ 5,323,361=18 4,474,799=56
hDdf ^(,$($,%$^=(% $*,!)^,#%!=%&
44
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=*
gub df}Hbft
@)&# cfiff9 d;fGt
ljj/0f o; jif{ ?= Uft jif{ ?=
!= :jb]zL d'b|f -l;Ssf ;d]t_ #!&,)(*,@^%=)) @@!,#!(,*&$=))
@= ljb]zL d'b|f – –
hDdf #!&,)(*,@^%=)) @@!,#!(,*&$=))
cg';"rL $=(
g]kfn /fi6« a}+sdf /x]sf] df}Hbft
@)&# cfiff9 d;fGt
ljb]zL d'b|f ?= df
ljj/0f :jb]zL d'b|f kl/jTo{ o; jif{ ?= ut jif{ ?=
ef= ?= hDdf
lj=d'=
! g]kfn /fi6« a}+s $#*,(&&,)%)=$( – – – $#*,(&&,)%)=$( #!(,^!@,!*(=(^
s= rNtL vftf $#*,(&&,)%)=$( – – – $#*,(&&,)%)=$( #!(,^!@,!*(=(^
v= cGo vftf – – – – – –
cg';"rL $=!)
a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft
@)&# cfiff9 d;fGt
ljb]zL d'b|f ?=df
ljj/0f :jb]zL d'b|f kl/jTo{ o; jif{ ?= ut jif{ ?
ef= ?= hDdf
lj=d"=
!= :jb]zL Ohfhtkqk|fKt ;+:yfx? !),@(*,!!#=@) – – – !),@(*,!!#=@) !$,%$!,&*%=&^
s= rNtL vftf !),@(*,!!#=@) – – – !),@(*,!!#=@) !$,%$!,&*%=&^
v= cGo vftf – – – – – –
@= ljb]zL a}+sx? – – – – – –
s= rNtL vftf – – – – – –
v= cGo vftf – – – – – –
hDdf !),@(*,!!#=@) – – – !),@(*,!!#=@) !$,%$!,&*%=&^
gf]6M ;DalGwt Ohfhtkqk|fKt ;+:yfx¿sf] ;dy{g kq cg';f/sf] s"n df}Hbft ?= !),@(*,!!#=@) /x]sf] 5 .
45
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=!!
dfu tyf cNk ;"rgfdf k|fKt x'g] /sdx?
@)&# cfiff9 d;fGt
ljj/0f o; jif{ ?= Uft jif{ ?=
!= :jb]zL d'b|fdf !,%%),$%&,@&%=@& !,@*(,*#$,()^=)@
@= ljb]zL d'b|fdf – –
hDdf !,%%),$%&,@&%=@& !,@*(,*#$,()^=)@
cg';"rL $=!@
nufgL
@)&# cfiff9 d;fGt
k|of]hg
ljj/0f o; jif{ ?= ut jif{ ?=
Jofkfl/s cGo
!= g]kfn ;/sf/sf] 6«]h/L lan – – – –
@= g]kfn ;/sf/sf] jrtkq – – – –
#= g]kfn ;/sf/sf] cGo C0fkq – !),))),)))=)) !),))),)))=)) !),))),)))=))
$= g]kfn /fi6« a}+s C0fkq – – – –
%= ljb]zL C0fkq – – – –
^= :jb]zL Ohfhtkqk|fKt ;+:yf – – – –
&= ljb]zL a}+s – – – –
*= ;+ul7t ;+:yfx?sf] z]o/ – @$,@^),!!&=)) @$,@^),!!&=)) !(,)!@,&)*=!$
(= ;+ul7t ;+:yfx?sf] l8j]Gr/ tyf a08 – – – –
!)= cGo nufgL – – – –
s"n nufgL – #$,@^),!!&=)) #$,@^),!!&=)) @(,)!@,&)*=!$
Joj:yf – – – –
v"b nufgL – #$,@^),!!&=)) #$,@^),!!&=)) @(,)!@,&)*=!$
46
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg;"rL $=!@ -s_
z]o/, l8j]~ r/ tyf aG8df nufgL
@)&# cfiff9 d;fGt
ahf/ Joj:yf /sd
ljj/0f k/n df]n ?= o; jif{ ?= ut jif{ ?=
d"Nofg';f/ ?= ?=
!= z]o/ nufgL !&,(*#,*#)=)) @$,@^),!!&=)) – @$,@^),!!&=)) !(,)!@,&)*=!$
!=! u|f]d/ dr]{G6 a}+s/ lnld6]8 – – – – 1,000,000=00
!),))) ;fwf/0f z]o/, k|lt z]o/ ?= !)) n] r'Qmf
!=@ l;4fy{ Do'r'cn km08 -l;4fy{ OSjL6L cf]l/o]G6]8 :sLd_ – – – – –
!,&^(,#@# OsfO{ z]o/ k|lt OsfO{ ?= !) n]r'Qmf 17,693,230=00 23,001,199=00 – 23,001,199=00 18,011,708=14
!=# a?0f xfO8«fk] fj/ sDkgL ln= –
!) ;fwf/0f z]o /, k|lt z]o / ?= !)) n] r'Qmf 1,000=00 4,950=00 – 4,950=00 1,000=00
47
!=$ xfO8«f]kfj/ 8]enkd]06 sDkgL lnld6]8
@,*(^ ;fwf/0f z]o /, k|lt z]o / ?= !)) n] r'Qmf 289,600=00 1,253,968=00 1,253,968=00 –
@= l8j]~r/ tyf jG8 nufgL – – – – –
s"n nufgL !&,(*#,*#)=)) @$,@^),!!&=)) – @$,@^),!!&=)) !(,)!@,&)*=!$
#= hf]lvd ;DaGwL Joj:yf – – – –
#=! ut jif{;Ddsf Joj:yf – – – – –
#=@ o; jif{sf] yk÷36 – – – – –
s"n Aoj:yf – – – – –
v"b nufgL !&,(*#,*#)=)) @$,@^),!!&=)) – @$,@^),!!&=)) !(,)!@,&)*=!$
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=!@=!
Jofkfl/s nufgL (Held For Trading)
@)&# cfiff9 d;fGt
kl5Nnf] ahf/ xfnsf] ahf/ o; jif{ gfkmf÷ ut jif{ gfkmf÷
ljj/0f k/n d"No s}lkmot
d"No -s_ d"No -v_ -gf]S;fg_ /sd -v–s_ -gf]S;fg_ /sd
!= g]kfn ;/sf/sf] 6«]h/L ljn – – – – – –
@= g]kfn ;/sf/sf] artkq – – – – – –
#= g]kfn ;/sf/sf] cGo C0fkq – – – – – –
$= g]kfn /fi6« a}+s C0fkq – – – – – –
%= ljb]zL C0fkq – – – – – –
^= :jb]zL Ohfhtkqk|fKt ;+:yfsf] z]o/ – – – – – –
&= :jb]zL Ohfhtkqk|fKt ;+:yfsf] l8a]Gr/ tyf a08 – – – – – –
48
*= :jb]zL ;+ul7t ;+:yfsf] z]o/, l8a]Gr/ tyf a08 – – – – – –
(= lab]zL a}s nufgL (Placement) – – – – – –
!)= Inter Bank Lending – – – – – –
!!= cGo nufgL – – – – – –
s"n nufgL – – – – – –
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=!@=@
e'QmfgL ldlt;Dd wf/0f ug{] nufgL (Held To Maturity)
@)&# cfiff9 d;fGt
k/n d"No -s_ xfn;Ddsf] Iflt o; jif{sf] Iflt o; jif{ gfkmf÷ ut jif{ gfkmf÷ s}lkmot
ljj/0f /sd -v_ /sd -u_ -gf]S;fg_ /sd -gf]S;fg_ /sd
-s–v–u_
!= g]kfn ;/sf/sf] 6«]h/L ljn – – – – – –
@= g]kfn ;/sf/sf] artkq !),))),)))=)) – – – – –
#= g]kfn ;/sf/sf] cGo C0fkq – – – – – –
$= g]kfn /fi6« a}+s C0fkq – – – – – –
%= ljb]zL C0fkq – – – – – –
49
^= :jb]zL Ohfhtkqk|fKt ;+:yfsf] z]o/ – – – – – –
&= :jb]zL Ohfhtkqk|fKt ;+:yfsf] l8a]Gr/ tyf a08 – – – – – –
*= :jb]zL ;+ul7t ;+:yfsf] z]o/, l8a]Gr/ tyf a08 – – – – – –
(= lab]zL a}s nufgL -Placement_ – – – – – –
!)= cGo nufgL – – – – – –
s"n nufgL !),))),)))=)) – – – – –
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=!@=#
laqmLsf] nflu pknAw nufgL (Available for Sale)
@)&# cfiff9 d;fGt
k/n d"No kl5Nnf] ahf/ xfnsf] ahf/ o; jif{ sf]if ut jif{ gfkmf÷ s}lkmot
ljj/0f
d"No -s_ d"No -v_ ;dof]hg /sd -v–s_ -gf]S;fg_ /sd
!= g]kfn ;/sf/sf] 6«]h/L ljn – – – – – –
@= g]kfn ;/sf/sf] artkq – – – – – –
#= g]k fn ;/sf/sf] cGo C0fkq – – – – – –
$= g]kfn /fi6« a}+s C0fkq – – – – – –
%= ljb]zL C0fkq – – – – – –
50
^= :jb]zL Ohfhtkqk|fKt ;+:yfsf] z]o/ – – – – – –
&= :jb]zL Ohfhtkqk|fKt ;+:yfsf] l8a]Gr/ tyf a08 – – – – – –
*= :jb]zL ;+ul7t ;+:yfsf] z]o/, l8a]Gr/ tyf a08 !&,(*#,*#)=)) !*,#)@,#)*=!$ @$,@^),!!&=)) %,(%&,*)*=*^ #!*,$&*=!$ –
(= lab]zL a}s nufgL -Placement_ – – – – – –
!)= cGo nufgL – – – – – –
s"n nufgL !&,(*#,*#)=)) !*,#)@,#)*=!$ @$,@^),!!&=)) %,(%&,*)*=*^ #!*,$&*=!$ –
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=!#
shf{, ;fk6, tyf lan vl/b juL{s/0f / ;f] sf] nflu Joj:yf
@)&# cfiff9 d;fGt
v/Lb tyf l8:sfpG6
shf{ ul/Psf ljN;
ljj/0f :jb]zL o; jif{ ?= ut jif{ ?=
ljkGg ju{ ljb]zL hDdf :jb]zL ljb]zL hDdf
cGo
ljldt cljldt
!= ;lqmo shf{ ;fk6 (Performing) – #)),&%),%@%=!) ^,(^%,%#$,@(*=*& – &,@^^,@*$,*@#=(& – – – &,@^^,@*$,*@#=(& %,@!!,$)%,#&%=*)
!=! c;n – 296,917,871=46 6,937,145,665=34 – 7,234,063,536=80 – – – 7,234,063,536=80 5,173,373,849=82
@=@ ;'Id lgu/fgL 3,832,653=64 28,388,633=53 32,221,287=17 32,221,287=17 38,031,525=98
@= lgl:qmo shf{ ;fk6 (Non Performing) – @,!^$,@#@=*$ @),%@&,%!#=(% – @@,^(!,&$^=&( – – – @@,^(!,&$^=&( $*,^*#,%%(=(!
@=! k'g/tflnsLs/0f÷k'g;+/rgf – – – – – – – – – –
@=@ sd;n 611,788=24 7,269,096=31 7,880,884=55 7,880,884=55 11,614,138=97
@=# z+sf:kb – 158,358=61 1,434,710=72 – 1,593,069=33 – – – 1,593,069=33 10,634,068=27
@=$ v/fa – 1,394,085=99 11,823,706=92 – 13,217,792=91 – – – 13,217,792=91 26,435,352=67
-s_ s"n shf{ – #)@,(!$,&%&=($ ^,(*^,)^!,*!@=*@ – &,@**,(&^,%&)=&^ – – – &,@**,(&^,%&)=& %,@^),)**,(#%=&!
# shf{ gf]S;fgL Joj:yf
51
#=! c;n – 2,969,178=71 69,371,456=65 – 72,340,635=36 – – – 72,340,635=36 51,733,738=50
#=@ ;'Id lgu/fgL – 153,306=15 1,135,545=34 – 1,288,851=49 – – – 1,288,851=49 760,630=51
#=# k'g/tflnsLs/0f÷k'g/;+/rgf – – – – – – – – – –
#=$ sd;n – 152,947=06 1,817,274=08 – 1,970,221=14 – – – 1,970,221=14 2,903,534=74
#=% z+sf:kb – 79,179=31 717,355=36 – 796,534=67 – – – 796,534=67 5,317,034=14
#=^ v/fa 1,394,085=99 11,823,706=92 13,217,792=91 13,217,792=91 26,435,352=67
-v_ s"n Joj:yf – $,&$*,^(&=@@ *$,*^%,##*=#% – *(,^!$,)#%=%& – – – *(,^!$,)#%=%& *&,!%),@()=%^
$ ut jif{;Ddsf] Joj:yf
$=! c;n – 2,077,393=79 49,656,344=71 – 51,733,738=50 – – – 51,733,738=50 42,850,049=38
$=@ ;'Id lgu/fgL – 75,235=55 685,394=96 – 760,630=51 – – – 760,630=51
$=# k'g/tflnsLs/0f÷k'g/;+/rgf – – – – – – – – – –
$=$ sd;n – 308,822=29 2,594,712=46 – 2,903,534=75 – – – 2,903,534=75 1,943,013=73
$=% z+sf:kb – 572,606=13 4,744,428=01 – 5,317,034=14 – – – 5,317,034=14 1,865,208=44
$=^ v/fa 1,167,818=01 25,267,534=66 26,435,352=67 26,435,352=67 4,903,305=13
-u_ ut jif{;Ddsf] s"n Joj:yf – $,@)!,*&%=&& *@,($*,$!$=*) – *&,!%),@()=%& – – – *&,!%),@()=%& %!,%^!,%&^=^*
-3_ o;jif{sf] Joj:yfaf6 lkmtf{ – – -21,909,401=79_ – -21,909,401=79_ – – – -21,909,401=79_ -4,817,863=32_
-ª_ o; jif{sf] yk Aoj:yf – 272,710=09 16,181,476=49 – 16,454,186=58 – – – 16,454,186=58 40,406,577=21
-r_ o; jif{sf] yk36 -3–ª_ – -272,710=09_ -5,727,925=30_ – -5,455,215=21_ – – – -5,455,215=21_ 35,588,713=88
v"b shf{ -s–v_ – @(*,!^^,)^)=&@ ^,()!,!(^,$&$=$& – &,!((,#^@,%#%=!( – – – &,!((,#^@,%#%=!( %,!&@,(#*,^$%=!%
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=!# -s_
shf{ ;fk6 tyf ljN; v/Lbsf] ;'/If0f
@)&# cfiff9 d;fGt
ljj/0f o; jif{ ?= ut jif{ ?=
-s_ ;'/lIft &,#!),&(*,&!(=@^ %,@(%,^@$,(#%=&!
!= rn÷crn ;DklQsf] ;'/If0fdf 7,229,947,515=78 4,434,709,613=61
@= :jb]zL Ohfhtkqk|fKt ;+:yfsf] hdfgtdf – –
#= ;/sf/L hdfgtdf – –
$= cGt/f{li6«o >]0fLs[t a}+ssf] hdfgtdf – –
%= lgof{t sfuhft (Export Document) sf] ;'/If0fdf – –
^= d'2tL /l;bsf] ;'/If0fdf 21,822,148=50 35,536,000=00
-s_ ;+:yfsf] cfkm\g} d'2tL /;Lbsf] ;'/If0f 21,822,148=50 35,536,000=00
-v_ cGo Ohfhtkqk|fKt ;+:yfsf] d'2tL /;Lbsf] ;'/If0f – –
&= ;/sf/L C0fkqsf] ;'/If0fdf – –
*= sfp06/ hdfgtdf – –
(= JolQmut hdfgtdf – –
!)= cGo ;'/If0fdf 37,206,906=48 789,843,322=10
-v_ c;'/lIft – –
hDdf &,@**,(&^,%&)=&^ %,@^),)**,(#%=&!
52
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=!$
l:y/ ;DklQ
@)&# cfiff9 d;fGt
;DklQ
ljj/0f o; jif{ ?= ut jif{ ?=
ejg kl/jxg ;fwg d]l zg/L sfof{no ;fdfg cGo
!= k/ndf]n
-s_ ut jif{sf] df}Hbft – 12,111,959=00 15,925,844=24 25,226,548=33 7,342,715=50 60,607,067=07 57,376,013=81
-v_ o; jif{ yk – 1,169,415=00 6,528,351=24 9,007,694=85 3,273,926=00 19,979,387=09 4,276,297=82
-u_ o; jif{ k'gd"{Nof°g÷k'gn]{vg – – – – – – –
-3_ o; jif{sf] laqmL – 464,700=00 – – – 464,700=00 374,800=00
-ª_ o; jif{sf] ckn]vg – – 1,146,892=00 378,184=63 940,476=00 2,465,552=63 670,444=56
s"n -s±v±u±3±ª_ k/ndf]n – !@,*!^,^&$=)) @!,#)&,#)#=$* ##,*%^,)%*=%% (,^&^,!^%=%) &&,^%^,@)!=%# ^),^)&,)^&=)&
@= x|f; s§L
53
-s_ ut jif{ ;Ddsf] – 4,891,414=00 6,156,066=24 13,788,543=33 4,576,323=50 29,412,347=07 22,178,859=81
-v_ o; jif{sf] – 1,526,852=00 1,887,182=24 3,770,922=06 999,819=00 8,184,775=30 7,948,882=82
-u_ x|f; s§L k'gd"{Nof°g÷k"gn]{vg – – – – – – –
-3_ x|f; s§L /sd ;dfof]hg÷lkmtf{ – 303,642=00 828,825=00 308,170=85 – 1,440,637=85 715,395=56
s"n x|f; s§L – ^,!!$,^@$=)) &,@!$,$@#=$* !&,@%!,@($=%$ %,%&^,!$@=%) #^,!%^,$*$=%@ @(,$!@,#$&=)&
#= a's Eofn' -WDV*_ -!-@_ – ^,&)@,)%)=)) !$,)(@,**)=)) !^,^)$,&^$=)! $,!)),)@#=)) $!,$((,&!&=)! #!,!($,&@)=))
$= hUuf – – – – – 77,052,000=00 77,052,000=00
%= k"“hLut lgdf{0f -k"“hLs/0f ul/g' kg]{_ – – – – – – –
^= nLh xf]N8 ;DklQ – – – – – 21,674,488=27 15,650,819=00
hDdf -#±$±%±^_ – ^,&)@,)%)=)) !$,)(@,**)=)) !^,^)$,&^$=)! $,!)),)@#=)) !$),@@^,@)%=@* !@#,*(&,%#(=))
* Written Down Value
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=!%
u}/ a}+ls· ;DklQ
@)&# cfiff9 d;fGt
C0fL jf kf6L{sf] u}/ a}+ls· ;DklQ s'n u}/ a}+ls· gf]S;fgL Joj:yf v"b u}/ a}+ls· ;DklQ ?= ut jif{ ?=
gfd 7]ufgf ;sf/ u/]sf] ldlt ;DklQ /sd ? k|ltzt /sd ?=
– – – – – –
– – – – – –
– – – – – –
– – – – – –
s"n hDdf – – – – – –
54
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=!^
cGo ;DklQ
@)&# cfiff9 d;fGt
ljj/0f o; jif{ ?= ut jif{ ?=
!= d;nGb df}Hbft 1,848,108=04 2,325,024=69
@= nufgLdf c;'n ug{ af+sL cfDbfgL 50,410=96 48,219=00
#= shf{df c;'n ug{ af+sL Jofh 6,744,060=29 – 4,180,597=53
Go'gM Aofh d"NtjL /sd -6,744,060=29_ – -4,180,597=53_
$= c;'n ug{ af“sL sldzg –
%= ;08«L 8]6;{ 29,363,993=81 29,226,662=81 21,100,668=44
Go"gM Joj:yf -137,331=00_ – -137,331=00_
^= sd{rf/L ;fk6L / k]ZsL 27,499,214=56 27,384,996=11
&= cu|Ld e'QmfgL 2,970,000=00 85,170=00
* dfu{:y gub – –
(= dfu{:y cGo -r]s ;d]t_ – –
!)= ljgf ;"rgf 8«fkm\6sf] e"QmfgL – –
!!= ckn]vg x'g af“sL vr{ – –
!@= zfvf ldnfg lx;fa – –
!#= :yug s/ ;DklQ 5,567,164=00 3,376,348=00
!$= cGo 1,323,230=27 1,408,168=68
-s_ w/f}6L 115,000=00 – 77,500=00
-v_ v'b clu|d cfos/ – – 642,393=68
-u_ cGo 1,208,230=27 688,275=00
hDdf ^*,$*$,&()=^$ %%,%(!,@^#=(@
cg';"rL $=!^ -s_
cGo ;DklQ -yk ljj/0f_
@)&# cfiff9 d;fGt
o; jif{ ?=
ljj/0f ! Jfif{ b]lv dfly # jif{ eGbf
! Jfif{ ;Dd hDdf ? ut jif{ ?
# jif{;Dd dfly
!= shf{df c;'n ug{ af+sL Aofh 2,647,853=39 4,096,206=90 – 6,744,060=29 4,180,597=53
@= ljgf ;"rgf 8«fkm\6sf] e'QmfgL – – –
#= zfvf ldnfg lx;fa – – –
$= :jb]zL ljb]zL Ph]G;L lx;fa – – –
55
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=!&
;Defljt bfloTjx?
@)&# cfiff9 d;fGt
ljj/0f o; jif{ ? ut jif{ ?=
!= ;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] – –
@= k|lttkqx? -k"/f /sd_ – –
-s_ ^ dlxgf eGbf sd cjlwsf] – –
-v_ ^ dlxgf eGbf a9L cjlwsf] – –
#= k'gM l8:sfp06 ul/Psf ljnx? – –
$= Dofb gfl3 g;s]sf] Uof/]G6L÷a08 !&,(%),)))=)) ^),#!),)))=))
-s_ la8 a08 – 50,000=00
-v_ k/km/d]G; a08 17,950,000=00 60,260,000=00
-u_ cGo Uof/]G6L÷a08 – –
%= r'Qmf jf e"QmfgL x'g af“sL z]o / nufgL – –
^= km/jf8{ PS:r]~r sG6«fS6sf] af“sL bfloTjx? – –
&= sn]S;gdf /x]sf lanx? – –
*= d~h'/L tyf ;dy{g (Acceptance & Endorsement) – –
(= k|Tofe"lt k|ltj4tf (Underwriting Commitment) – –
!)= ckl/jTo{ shf{ k|ltj4tf (Irrevocable Loan Commitment) 520,583,150=00 137,413,210=00
!!= cGt/fli6«o >0fLs[t a}+ssf] sfpG6/ Uof/]G6Ldf lbPsf] Uof/]G6L – –
!@= clu|d e'QmfgL Uof/]G6L (Advance Payment Guarantee) 6,500,000=00 12,500,000=00
!#= shf{ k|jfxsf] nfuL ljQLo hdfgt (Financial Guarantee) – –
!$= cfos/ jfkt ;Defljt bfloTj (Contingent Liabilities on Income Tax) – –
hDdf %$%,)##,!%)=)) @!),@@#,@!)=))
56
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=!*
Aofh cfDbfgL
ldlt @)&@ >fj0f ! b]lv @)&# cfiff9 #! ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
s= shf{ ;fk6 / clwljsif{df &@^,*(^,###=%^ ^!!,&&(,*)&=!$
!= shf{ ;fk6 499,391,475=36 496,164,468=78
@= clwljsif{ 227,504,858=20 115,615,338=36
v= nufgLdf $)@,!(!=(& $*,@!(=))
!= g]kfn ;/sf/sf] C0fkq 402,191=97 48,219=00
s_ 6«h ] /L laN; – –
v_ ljsf; C0fkq 402,191=97 48,219=00
u_ /fli6«o artkq – –
@= ljb]zL C0fkq – –
-s_ – –
-v_ – –
#= g]kfn /fi6« a}+ssf] C0fkq – –
$= l8j]G r/ tyf a08 – –
%= cGt/ a}+s nufgLdf Aofh – –
s_ a}+s ÷ljQLo ;+:yfx? – –
v_ cGo ;+:yfx? – –
u= Ph]G;L df}Hbftdf – –
!= :jb]zL a}+s÷ljQLo ;+:yfx? – –
@= ljb]zL a}+sx? – –
3= dfu tyf cNk;"rgfdf k|fKt x'g] df}Hbftdf $#,(%%,$@$=@) $@,%%%,*@$=)&
!= :jb]zL a}+s÷ljQLo ;+:yfx? 43,955,424=20 42,555,824=07
@= ljb]zL a}+sx? – –
ª= cGodf @,@!*,*&!=#! @,@*@,)$$=(^
!= ;l6{lkms]6 ckm l8kf]lh6 – –
@= cGt/ a}+s÷ljQLo ;+:yf shf{ – –
#= cGo -sd{rf/L ;fk6Ldf_ 2,218,871=31 2,282,044=96
hDdf &&#,$&@,*@!=)$ ^%^,^^%,*(%=!&
57
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=!(
Jofh vr{
ldlt @)&@ >fj0f ! b]lv @)&# cfiff9 #! ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
s= lgIf]k bfloTjdf #)),#!),%#@=@@ @*(,#)*,%@@=!*
!= d'2tL lgIf]k *$,&@(,$$*=)( &*,)&$,)^*=%(
!=! :jb]zL d'b|f 84,729,448=09 78,074,068=59
!=@ ljb]zL d'b|f – –
@= art lgIf]k !($,((*,(#%=!% !**,)(^,)@%=%@
@=! :jb]zL d'b|f 194,998,935=15 188,096,025=52
@=@ ljb]zL d'b|f – –
#= dfu]sf] avt ltg'{kg]{ lgIf]k @),%*@,!$*=(* @#,!#*,$@*=)&
#=! :jb]zL d'b|f 20,582,148=98 23,138,428=07
#=@ ljb]zL d'b|f – –
$= ;l6{lkms]6 ckm l8kf]lh6;\ – –
v= shf{ ;fk6df – –
!= C0fkq tyf aG8 – –
@= g]kfn /fi6« a}+saf6 k|fKt shf{ – –
#= cGt/ a}s÷ljQLo ;+:yf shf{ – –
$= cGo ;+ul7t ;+:yf – –
%= cGo shf{ tyf k'g/shf{ – –
u= cGodf – –
hDdf #)),#!),%#@=@@ @*(,#)*,%@@=!*
58
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=@)
sldzg tyf l8isfp06
ldlt @)&@ >fj0f ! b]lv @)&# cfiff9 #! ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
s= ljN; v/Lb tyf l8:sfp06 – –
!= :jb]zL – –
@= ljb]zL – –
v= sldzg !$,)$!,%#%=*$ !#,@@(,$@(=*(
!= k||lttkq – –
@= hdfgtkq 1,015,993=23 1,046,169=53
#= sn]S;g kmL – 133,375=87
$= /]ld6]G; kmL 13,025,542=61 12,049,884=49
%= qm]l86÷8]lj6 sf8{ – –
^= z]o / k|Tofe"lt÷lgisfzg – –
&= ;/sf/L sf/f]jf/ jfkt – –
*= O=k|f= sldzg jfkt – –
(= a§f cfDbfgL – –
u= cGo !,$*%,&#@=(% #,!$^,$()=^)
hDdf !%,%@&,@^*=&( !^,#&%,(@)=$(
cg';"rL $=@!
cGo ;~rfng cfDbfgL
ldlt @)&@ >fj0f ! b]lv @)&# cfiff9 #! ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= ;]km l8kf]lh6 eN6sf] ef8f 68,000=00 63,000=00
@= qm]l86 sf8{ lg:sfzg tyf gjLs/0f – –
#= ATM sf8{ lg:sfzg tyf gjLs/0f – –
$= 6]n]S;÷l6=l6= – –
%= ;]jf z'Ns 39,722,618=00 29,768,239=29
^= gjLs/0f z'Ns – –
&= cGo 8,142,708=28 5,117,500=01
hDdf $&,(##,#@^=@* #$,($*,&#(=#)
59
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=@@
;6xL 36a9 cfDbfgL÷gf]S;fgL
ldlt @)&@ >fj0f ! b]lv @)&# cfiff9 #! ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= ljlgdo b/df ePsf] km/saf6 – –
@= ljb]zL d'b|f sf/f]af/af6 -a§f afx]s_ – –
hDdf cfDbfgL÷-gf]S;fg_ – –
cg';'rL $=@#
sd{rf/L vr{
ldlt @)&@ >fj0f ! b]lv @)&# cfiff9 #! ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= tna 32,911,931=00 27,585,880=70
@= eQf 13,171,245=00 12,470,840=00
#= ;~rosf]ifdf yk 2,384,258=00 1,936,287=00
$= tflnd vr{ 338,327=00 186,595=00
%= kf]zfs 1,011,586=98 1,016,693=00
^= cf}ifwf]krf/ 2,154,356=00 1,842,816=00
&= aLdf 115,482=61 107,304=80
*= k]G;g tyf pkbfg Joj:yf 2,207,389=47 1,550,695=00
(= cGo #,*#),*%(=&( #,&#@,^#@=))
-s_ ;l~rt labf jfktsf] Joj:yf 3,821,559=49 3,498,544=00
-v_ cGo 9,300=30 234,088=00
hDdf %*,!@%,$#%=*% %),$@(,&$#=%)
60
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=@$
cGo ;~rfng vr{
ldlt @)&@ >fj0f ! b]lv @)&# cfiff9 #! ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= 3/ef8f 6,504,555=49 5,332,102=25
@= aQL, lah'nL / kfgL 1,815,231=64 1,668,152=28
#= dd{t tyf ;Def/ !,$$(,^&%=(& !,%@*,#!#=@!
-s_ ejg – –
-v_ ;jf/L ;fwg 615,156=33 67 6,566=32
-u_ cGo 834,519=64 851,746=89
$= aLdf 6,893,472=90 6,039,726=02
%= kf]i6]h, 6]n]S;, 6]lnkmf]g, km\ofS; 1,748,774=55 1,359,028=48
^= sfof{no pks/0f kmlg{r/ / ;Def/ 136,195=00 88,394=98
&= e|d0f eQf / vr{ 498,477=00 295,269=00
*= d;nGb / 5kfO{ 4,797,275=15 3,357,464=47
(= kqklqsf tyf k':ts 106,237=00 96,710=00
!)= lj1fkg 635,890=00 600,230=51
!!= sfg"gL vr{ 587,688=00 292,055=00
!@= rGbf 65,500=00 20,000=00
!#= ;~rfns ;ldlt ;DaGwL vr{ *#%,(@$=*) ^^$,$^!=!(
-s_ a}7s eQf 484,000=00 456,000=00
-v_ cGo vr{ 351,924=80 208,461=19
!$= ;fwf/0f ;ef ;DaGwL vr{ 564,929=00 542,073=00
!%= n]vfk/LIf0f ;DaGwL !,*!!,(&&=)) !,)&(,*!(=&&
-s_ n]vfk/LIf0f z'Ns 1,186,500=00 582,000=00
-v_ cGo vr{ 625,477=00 497,819=77
!^= /sd :yfgfGt/ sldzg 54,225=00 166,595=00
!&= l:y/ ;DklQdf x|f; s§L 9,090,266=64 8,761,875=82
!*= k"j{ ;~rfng vr{ ckn]vg – –
!(= z]o/ lgisfzg vr{ 50,242=00 284,541=40
@)= k|fljlws ;]jf ;f]wegf{ 3,176,028=05 2,908,303=31
@!= dgf]/Ghg vr{ 1,103,568=04 1,014,033=00
@@= ckn]vg vr{ 1,328,556=79 199,566=00
@#= ;'/Iff vr{ 4,565,923=20 3,156,598=00
@$= shf{ ;'/If0f lk|ldod – –
@%= sldzg / l8:sfpG6 – –
@^= cGo !),@!),&^&=(! ^,*%*,^#!=@!
-s_ OGwg vr{ 3,120,969=28 2,906,956=05
-v_ ;b:o z'Ns 311,210=00 48,611=00
-u_ Joj;fo k|j4{g 1,371,607=60 814,654=97
-3_ z]o / /lhi6«f/ vr{ 592,978=90 1,060,507=72
-ª_ ;fdflhs pQ/bfloTj;+u ;DalGwt vr{ 105,006=00 300,000=00
-r_ k"“hLs/0f gu/LPsf] ;DkQLdf ePsf] vr{ 910,125=89 461,336=75
-5_ df]afOn a}+lsª vr{ 516,040=35 356,218=48
-h_ aflif{s pT;j vr{ 318,446=00 –
-em_ dh{/ ;DaGwL vr{ 1,915,083=25 –
-`_ ljljw vr{ 1,049,300=64 910,346=24
hDdf %*,)#!,#*!=!# $^,#!#,($#=()
61
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=@%
;Defljt gf]S;fgL Joj:yf
ldlt @)&@ >fj0f ! b]lv @)&# cfiff9 #! ;Ddsf]
ljj/0f o; jif{ ut jif{ ?=
!= shf{ gf]S;fgL Joj:yfdf ePsf] a[4L !^,$%$,!*^=%* $),$)^,%&&=@!
@= nufgL gf]S;fgL Joj:yfdf ePsf] a[4L – –
#= u}/ a}+ls· ;DklQ gf]S;fgL Joj:yf – –
$= cGo ;DklQdf ul/Psf] Joj:yf – –
hDdf !^,$%$,!*^=%* $),$)^,%&&=@!
cg';"rL $=@^
u}/ ;~rfng cfDbfgL÷gf]S;fg
ldlt @)&@ >fj0f ! b]lv @)&# cfiff9 #! ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= nufgL laqmLaf6 cfDbfgL÷-gf]S;fg_ 550,000=00 –
@= ;DklQ laqmLaf6 cfDbfgL÷-gf]S;fg_ 43,942=00 29,717=00
#= nfe+fz – 114,000=00
$= g]kfn /fi6« a}+saf6 k|fKt ;x'lnot – –
s= tf]lsPsf] zfvfx?sf] gf]S;fg jfkt Ifltk"lt{ – –
v= Aofh Ifltk"lt{ – –
u= ;6xL sfpG6/ – –
%= cGo – –
v"b u}/ ;~rfng cfDbfgL÷-gf]S;fg_ %(#,($@=)) !$#,&!&=))
cg';"rL $=@&
;Defljt gf]S;fgL Joj:yfaf6 lkmtf{
ldlt @)&@ >fj0f ! b]lv @)&# cfiff9 #! ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= shf{ gf]S;fgL Joj:yfaf6 lkmtf{ @!,()(,$)!=&( $,*!&,*^#=#@
@= u}/ a}+ls· ;DklQ gf]S;fgL Joj:yfaf6 lkmtf{ – –
#= nufgL Joj:yfaf6 lkmtf{ – –
$= cGo ;DklQsf] Joj:yfaf6 lkmtf{ – –
hDdf @!,()(,$)!=&( $,*!&,*^#=#@
62
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=@*
c;fdfGo sf/fj] f/x¿af6 ePsf] cfDbfgL÷vr{
ldlt @)&@ >fj0f ! b]lv @)&# cfiff9 #! ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= ckn]vg ePsf] shf{sf] c;'nL – –
@= :j]lR5s cjsfz vr{ – –
#= c;'nL x'g g;Sg] shf{sf] ckn]vg -$=@* s_ – –
$= cGo vr{÷cfDbfgL – –
hDdf – –
cg';"rL $=@* -s_
ckn]lvt shf{sf] ljj/0f
cfly{s jif{ @)&@÷&#
ckn]vg lwtf]sf] k|sf/ lwtf] d"Nof°gsf] shf{ :jLs[t shf{ c;"nLsf nflu
qm=;+= shf{ k|sf/ s}lkmot
ul/Psf] /sd tyf /sd cfwf/ ug]{ clwsf/L÷tx eP u/]sf k|of;
!= rfn' k"“hL – – – – – –
@= kl/of]hgf – – – – – –
#= l:y/ k"“hL – – – – – –
$= AolQmut – – – – – –
%= cGo – – – – – –
s"n – – – – – –
63
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=@(
;+rfns, sfo{sf/L k|d'v, ;+:yfks, sd{rf/L / z]o
/xf]N 8/x?nfO{ uPsf] shf{ ;fk6 ljj/0f
@)&# cfiff9 d;fGt
vl/b tyf l8:sfpG6 ul/Psf lanx? / shf{, ;fk6 tyf clwljsif{df k|jflxt s"n /sd dWo] ;~rfns, sfo{sf/L k|d'v, ;+:yfks, sd{rf/L, z]o / xf]N 8/x¿
/ lghx¿sf] kl/jf/sf ;b:o jf To:tf JolQm hdfgL a;]sf] jf Dofg]lh· Ph]G6 ePsf] s'g} ;+:yf jf sDkgLnfO{ uPsf] /sdsf] ljj/0f b]xfo adf]lhd 5 .
ut jif{;Ddsf] jfFsL o; jif{ c;'nL o; jif{ ;Ddsf] af“sL
;+:yfks÷;~rfns÷sfo{sf/L k|d'vsf] gfd o; jif{ yk
;f“jf Jofh ;f“jf Jofh ;f“jf Jofh
-s_ ;~rfns – – – – – – –
-v_ sfo{sf/L k|d'v – – – – – – –
-u_ ;+:yfks – – – – – – –
64
-3_ sd{rf/L – – – – – – –
-ª_ z]o/wgLx? – – – – – – –
hDdf – – – – – – –
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=#)
k"“hLsf]if tflnsf
@)&# cfiff9 d;fGt
-?= xhf/df_
ljj/0f o; jif{ ut jif{
-s_ k|fylds k"“hL !,@*%,!)$=^) (@#,#^%=!%
!_ r'Qmf k"“hL -;fwf/0f z]o/_ 868,419=09 633,330=10
@_ k|:tfljt af]g; z]o/ 234,473=21 170,999=20
#_ z]o / lk|ldod – –
$_ lkmtf{ gx'g] cu|lwsf/ z]o/ – –
%_ ;fwf/0f hu]8f sf]if 174,066=22 112,568=25
^_ ;l~rt gfkmf÷-gf]S;fg_ 10,839=80 3,703=25
&_ jf;nftdf b]vfOPsf]rfn' cf=j=sf]gfkmf gf]S;fg lx;fasf]/sd – –
*_ k"“hL lkmtf{ hu]8f sf]if – –
(_ k"“hL ;dfof]hg sf]if – –
!)_ sN; Og P8efG; – –
!!_ cGo :jtGq sf]ifx? 3,485=45 3,376=35
36fpg]M – –
- Voflt (Goodwill) jfktsf] /sd – –
- :yug s/ ;DklQ (Deferred Tax Assets) 5,567=16 –
- ;Ldf eGbf a9L z]o/, ;'/If0fkqdf nufgL ul/Psf] /sd – –
- ljQLo :jfy{ /x]sf] sDkgLsf] lwtf]kqdf nufgL ul/Psf] /sd – –
- cjf:tljs ;DklQ (Fictitious Assets) – –
- g]=/f= a}+s lgb{]zg kfngf gu/L :j=k|of]hgsf nflu 3/hUuf vl/b u/]sf] /sd 612=00 612=00
- ;LdfeGbf a9L cfjf; ejg lgdf{0f tyf hUuf lasf;df nufgL u/]sf] /sd – –
- tf]lsPsf] ;doleq laqmL ljt/0f ug{] g;s]sf] z]o/ k|Tofe"lt – –
- k|rlnt P]g tyf sfg"gn] k|ltaGw u/]sf] JolQm tyf ;d"xx¿nfO{ k|bfg – –
u/]sf] shf{ tyf ;'ljwfx?
-v_ k"/s k“"hL *),@^%=$% %$,!^^=&#
!_ c;n shf{sf] nflu ul/Psf] shf{ gf]S;fgL Joj:yf 73,629=49 52,494=37
@_ cltl/Qm shf{ gf]S;fgL Aoj:yf – –
#_ xfOlj|8 k"“hL pks/0fx? – –
$_ ;'/If0f g/flvPsf] ;xfos cfjlws C0f – –
%_ ;6xL ;dLs/0f sf]if – –
^_ ;DklQ k'gd{"Nof°g sf]if – –
&_ nufgL ;dfof]hg sf]if 6,635=96 1,672=36
-u_ hDdf k“"+hLsf]if -s ± v_ !,#^%,#&)=)% (&&,%#!=**
-3_ hf]lvd efl/t ;DklQsf] cfwf/df sfod ug'{kg{] Go"gtd k"“hLsf]if
k"“hLsf]if -!! k|ltzt_ 972,414=42 685,195=54
k|fylds k"“hL -%=% k|ltzt_ 486,207=21 342,597=77
k"“hLsf]if -clws÷Go"g_ -$=$% k|ltztn]clws_ 392,955=63 292,336=34
k|fylds k"“hL -clws÷Go"g_ -(=)$ k|ltztn]clws_ 798,897=39 580,767=38
65
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=#) -s_
hf]lvd efl/t ;DklQ laj/0f tflnsf
@)&# cfiff9 d;fGt
o; jif{ ut jif{
jf;nft adf]lhdsf ;DklQ (On-Balance Sheet Assets) ef/
/sd hf]lvd efl/t ;DklQ /sd hf]lvd efl/t ;DklQ
-s_ jf;nft adf]lhdsf] ;DklQ -On-Balance Sheet Assets)
gub df}Hbft )% 317,098,265=00 – 221,319,874=00 –
;'g -ljlgdo of]Uo_ )% – – – –
g]kfn /fi6« a}+sdf /x]sf] df}Hbft )% 438,977,050=49 – 319,612,189=96 –
g]k fn ;/sf/sf] C0fkqdf ul/Psf] nufgL )% 10,000,000=00 – 10,000,000=00 –
g]kfn /fi6« a}ssf] C0fkqdf ul/Psf] nufgL )% – – – –
cfg}d'2tL /;Lbsf]lwtf]df k"0f{ ;'/lIft x'g]u/L k|bfg ul/Psf]d'2tL /;Lb lwtf]shf{ )% 21,822,148=50 – 35,536,000=00 –
;/sf/L C0fkqsf] lwtf]df k"0f{ ;/lIft x'g] u/L k|bfg ul/Psf] shf{ )% –
66
art kqsf] kfpg' kg{] Jofh /sd -Accrued Interest_ )% – – – –
ljkGg ju{ shf{ cGtu{t u0fgf x'g] o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifdf v /
u ju{sf Ohfhtkq k|fKt ;+:yfn] hDdf u/]sf] /sd )% – – – –
:jb]zL a}+s tyf ljQLo ;+:yfx¿df /x]sf] df}Hbft∕ d'2tL /;Lbsf] bfaL (Claim) @)% 10,298,113=20 2,059,622=64 14,541,785=76 2,908,357=15
cGo a}+s tyf ljQLo ;+:yfx¿sf] d'2tL /;Lbsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg
ul/Psf] d'2tL /l;b lwtf] shf{ @)% –
ljb]zL a}+sx¿df /x]sf] df}Hbft @)%
dfu]sf] avt k|fKt x'g] /sd -Money at Call ) @)% 1,550,457,275=27 310,091,455=05 1,289,834,906=02 257,966,981=20
cGt/fli6«o >]0fLs[t (Rated) Ohfhtkqk|fKt ;+:yfsf] Uof/]G6Ldf uPsf] shf{ @)%
cGt/fli6«o >]0fLs[t (Rated) a}+sdf u/]sf] cGo nufgL @)% – – – –
cGt/ a}+s ;fk6L @)% –
z]o/, l8a]G r/ Pj+ j08df ePsf] nufgL !))% 24,260,117=00 24,260,117=00 19,012,708=14 19,012,708=14
cGo nufgLx¿ !))% – – –
shf{ ;fk6 tyf laN; v/Lb÷l8:sfp06 ;d]t -s"n /sd_ !))% 7,267,154,422=26 7,267,154,422=26 5,224,552,935=71 5,224,552,935=71
l:y/ ;DklQx? !))% 139,614,205=28 139,614,205=28 123,285,539=00 123,285,539=00
kfpg'kg{] cGo v"b Aofh /sd !))% 50,410=96 50,410=96 48,219=00 48,219=00
cGo ;a} ;DklQx? -v"b cu|Ld s/ bflvnf afx]s_ !))% 68,434,379=68 68,434,379=68 55,543,044=92 55,543,044=92
;Ldf gf3]sf] l/on :6]6÷cfjf;Lo 3/ shf{ !%)% – – – –
-s_ hDdf (,*$*,!^^,#*&=^$ &,*!!,^^$,^!@=*& &,#!#,@*&,@)@=%! %,^*#,#!&,&*%=!#
-v_ jf;nft aflx/sf] sf/f]jf/ (Off-Balance Sheet Items) – – – –
laN; sng]S;g )% – – – –
clu|d ljb]zL ljlgdo ;Demf}tf !)% – – – –
^ dlxgf eGbf sd calwsf] k|ltt–kq -k'/} /sd_ @)% – – – –
cGt/fli6«o >]0fLs[t -Rated_ ljb]zL Ohfhtkqk|fKt ;+:yfsf] sfpG6/ Uof/]6Ldf hf/L ul/Psf] Uof/]06L @)% – – – –
^ dlxgf eGbf a9L cjlwsf] k|ltt–kq -k'/} /sd_ %)% – – – –
lj8j08, k/k/d]G; j08, k|Tofe"lt (Underwriting) ;DaGwL k|lta4tf %)% 17,950,000=00 8,975,000=00 60,310,000=00 30,155,000=00
k'gM v/Lb ug{] zt{df laqmL u/]sf] shf{ %)% – – – –
67
clu|d e'StfgL (Advance Payment Guarantee) !))% 6,500,000=00 6,500,000=00 12,500,000=00 12,500,000=00
ljQLo tyf cGo hdfgt (Financial and Other Guarantee) !))% – – – –
ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment) !))% 520,583,150=00 520,583,150=00 137,413,210=00 137,413,210=00
cfos/ jfkt ;Defljt bfloTj !))% – – – –
Acceptance ;lxt cGo ;a} k|sf/sf ;Defljt bfloTjx¿ !))% – – – –
k'g l8:sf06 ul/Psf lanx? !))% – – – –
r'SQf jf e'Qfg x'g afsL z]o/ nuflg !))% – – – –
e'QmfgLsf nflu bfjL k/]sf] hfdgt (Unpaid Guarantee Claims) @))% – – – –
;+:yf pk/ bfla k/]sf]t/ ;+:yfn]bfloTj l:jsf/ gu/]sf];Defljt bfloTjx? @))% – – – –
-v_ hDdf 545,033,150=00 536,058,150=00 210,223,210=00 180,068,210=00
;~rfng hf]lvd jfkt sfod ug'{ kg]{ /sd -u_ !))% 492,408,319=38 492,408,319=38 365,664,360=13 365,664,360=13
s'n hf]lvd efl/t ;DklQ hDdf -s_ ±-v_ ±-u_ 10,885,607,857=02 8,840,131,082=26 7,889,174,772=64 6,229,050,355=26
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=#!
k|d'v ;"rsf°
sDtLdf ljut % jif{sf] kl/;"rsx¿
cfly{s jif{
ljj/0f ;"rfsf°
@)^*÷)^( @)^(÷)&) @)&)÷)&! @)&!÷)&@ @)&@÷)&#
! v"b gfkmf÷s"n cfDbfgL k|ltzt k|ltzt 17=25∞ 20=92∞ 26=90∞ 25=74∞ 32=22∞
@ k|lt z]o/ cfDbfgL ?= 23=38 27=22 29=53 28=77 31=05
# k|lt z]o/ ahf/ d"No ?= 297=00 – 450=00 360=00 *650=00
$ d"No cfDbfgL cg'kft -PE Ratio_ cg'kft 12=70 – 15=24 12=51 *20=93
% z]o/ k"“hLdf nfef+z -af]g; ;lxt_ k|ltzt 17=89∞ 20=00∞ 22=00∞ 28=42∞ 27=00∞
^ z]o/ k"“hLdf gub nfef+z e'QmfgL k|ltzt 0=89∞ 0=00∞ 12=00∞ 1=42∞ 0=00∞
& Aofh cfDbfgL÷shf{ tyf ;fk6 k|ltzt 17=04∞ 15=16∞ 13=83∞ 12=80∞ 11=58∞
* sd{rf/L vr{÷s"n ;~rfng vr{ k|ltzt 52=94∞ 53=91∞ 59=05∞ 62=28∞ 62=54∞
( s"n lgIf]k tyf ;fk6Ldf Aofh vr{ k|ltzt 9=86∞ 7=42∞ 6=01∞ 5=19∞ 4=11∞
!) ;6xL 36a9 cfDbfgL÷s"n cfDbfgL k|ltzt – – – – –
!! sd{rf/L af]g;÷s"n sd{rf/L vr{ k|ltzt 48=32∞ 60=08∞ 68=39∞ 51=65∞ 66=71∞
68
!@ v"b gfkmf÷shf{ ;fk6 k|ltzt 2=93∞ 2=79∞ 3=77∞ 3=46∞ 3=70∞
!# v"b gfkmf÷s"n ;DklQ cg'kft 2=13∞ 1=94∞ 2=83∞ 2=52∞ 2=76∞
!$ s"n shf{÷lgIf]k k|ltzt 82=96∞ 77=75∞ 87=68∞ 84=24∞ 86=91∞
!% s"n ;~rfng vr{÷s"n ;DklQ k|ltzt 1=46∞ 1=09∞ 1=28∞ 1=34∞ 1=19∞
!^ hf]lvd efl/t ;DklQdf k"“hLsf]ifsf]kof{Kttf
-s_ k|fylds k"“hL k|ltzt 14=28∞ 12=25∞ 13=99∞ 14=82∞ 14=54∞
-v_ k"/s k"“hL k|ltzt 0=95∞ 0=93∞ 0=88∞ 0=87∞ 0=91∞
-u_ s"n k"“hLsf]if k|ltzt 15=23∞ 13=18∞ 14=87∞ 15=69∞ 15=45∞
!& t/ntf (CRR) cg'kft 5=08∞ 5=56∞ 4=77∞ 5=28∞ 5=30∞
!* lgis[o shf{÷s"n shf{ k|ltzt 0=03∞ 0=51∞ 0=38∞ 0=93∞ 0=31∞
!( cfwf/ Aofhb/ (Base Rate) k|ltzt N/A N/A 9=65∞ 8=14∞ 6=63∞
@) Aofhb/ cGt/ (Weighted Average Interest Rate Spread) k|ltzt 4=84∞ 5=25∞ 5=90∞ 5=95∞ 5=93∞
@! a's g]6jy{ ?= 255,003,076 441,178,480 700,518,468 925,649,514 1,297,919,729
@@ s"n z]o/ ;+Vof 2,000,000 3,198,636 5,498,920 6,333,301 8,684,191
@# s"n sd{rf/L ;+Vof 81 131 150 138 217
@$ cGo – – – – –
* ;fljs uf}d'lv ljsf; a}+s lnld6]8;+usf] dh{/sf sf/0f g]kfn :6s PS;r]Gh lnld6]8df aGb /x]sf z]o/ sf/f]af/ ldlt @)&# efb| * ut]af6 v'Nnf ePsf] / pNn]lvt z]o/ d'No ldlt @)&# cflZjg $ ut]sf] /x]sf] .
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=#$
;+:yfks÷;+:yfks ;d"xsf z]o/ wgLn] cfkm\gf] :jfldTjdf /x]sf] z]o/ cGo a}+s tyf ljQLo ;+:yfdf lwtf] /fvL shf{ lnPsf] ljj/0f
qm=;+= ;+:yfks÷;+:yfks ;d"x ;+:yfkssf] :jfldTjdf sfod /x]sf] z]o/ shf{ ljj/0f s}lkmot
cGtu{t kg{] z]o/wgLsf] gfd
s"n lsQf ;+Vof s"n r"Qmf k"“hLsf] shf{ lnPsf] cGo a}s÷ljQLo shf{ /sd lwtf]df /x]sf] z]o/
k|ltzt ;+:yfsf] gfd lsQf ;+Vof
!=
@=
#=
69
cg';"rL $=#%
Shine Resunga Development Bank Ltd.
Comparison of Unaudited and Audited Financial Statement
For Fiscal Year 2072/073
Rs. In '000
S. As per Unaudited As per Audited Variance
Particulars Reasons for Variance
No. Financial Statement Financial Statement In Amount %
1. Total Capital and Liabilities (1.1 to 1.7) 9,846,131 9,848,778 2,647 0.03%
1.1 Paid Up Capital 868,419 1,102,892 234,473 21.26% Due to Proposed Bonus share
Due to Changed in profitability & Proposed Bonus
1.2 Reserve and Surplus 423,623 195,027 (228,596) -117.21%
Share
1.3 Debenture and Bond - - - -
1.4 Borrowings - - - -
1.5 Deposits (a+b) 8,386,759 8,386,759 0 -
a. Domestic Currency 8,386,759 8,386,759 0 -
b. Foreign Currency - - - -
Due to Changed in Profitability & Final Tax
1.6 Income Tax Liability 5,350 4,991 (359) -7.19%
Calculation
70
1.7 Other Liabilities 161,980 159,109 (2,872) -1.80% Due to Adjustment of Bank Reconcilation
2. Total Assets (2.1 to 2.7) 9,846,131 9,848,778 2,647 0.03%
2.1 Cash and Bank Balance 767,536 766,373 (1,162) -0.15% Due to Adjustment of Bank Reconcilation
2.2 Money at Call and Short Notice 1,550,777 1,550,457 (320) -0.02% Due to Adjustment of Bank Reconcilation
2.3 Investments 28,302 34,260 5,958 17.39% Due to accounting of investment at market value
2.4 Loans and Advances (a+b+c+d+e+f) 7,288,977 7,288,977 - 0.00%
a. Real Estate Loan 690,727 690,727 -
1. Residental Real Estate Loan (Except
195,616 195,616 -
Personal Home Loan upto Rs. 1 coror
2. Business Complex & Residental apartment
- - -
Constructuion Loan
3. Income Generating Commercial Complex Loan - - -
4. Other Realestate Loan (Including Land
495,111 495,111 -
Purchase and Plotting)
b. Personal Home Loan of Rs. 1 coror or less 634,705 634,705 -
c. Margin Type Loan 6,600 6,600 -
d. Term Loan 896,061 896,061 -
e. Overdraft Loan/TR Loan/WC Loan 3,006,549 3,006,549 -
f. Others 2,054,336 2,054,336 -
2.5 Fixed Assets 141,104 140,226 (877.77) -0.63% Due to software writeoff
S. As per Unaudited As per Audited Variance
Particulars Reasons for Variance
No. Financial Statement Financial Statement In Amount %
2.6 Non Banking Assets - - - -
2.7 Other Assets 69,436 68,485 (951) -1.39% Due to Adjustment of Bank Reconcilation
3. Profit and Loss Account
3.1 Interest Income 773,473 773,473 0.00 0.00
3.2 Interest Expenses 300,311 300,311 0.00 0.00
A. Net Interest Income (3.1 – 3.2) 473,162 473,162 (0) 0.00%
Due to adjustment of TDS on remittance
3.3 Fees, Commission and Discount 15,398 15,527 129 0.83%
commission
3.4 Other Operating Income 47,933 47,933 (0) 0.00%
3.5 Foreign Exchange Gain/Loss (Net) - - - -
B. Total Operating Income (A+3.3+3.4+3.5) 536,494 536,623 129 0.02%
3.6 Staff Expenses 58,093 58,125 33 0.06%
Due to write off of software & other audit
3.7 Other Operating Expenses 57,186 58,031 845 1.46%
adjustment
C. Operating Profit Before Provision (B-3.6 – 3.7) 421,215 420,466 (749) -0.18%
3.8 Provision for Possible Losses 16,453 16,454 1 0.01% Due to Adjustment of Loan Loss Provision
71
D. Operating Profit (C – 3.8) 404,762 404,012 (750) -0.19%
3.9 Non Operating Income/Expenses (Net) 594 594 0 -
Due to reversal of investment adjustment fund to P
3.10 Write Back of Provision for Possible Loss 22,909 21,909 (1,000) -
& L Appropriation
E. Profit From Regular Activities (D+3.9+3.10) 428,265 426,515 (1,750) -0.41%
3.11 Extraordinary Income/Expenses (Net) - - - -
F. Profit before Bonus and Taxes 428,265 426,515 (1,750) -0.41%
3.12 Provision for Staff Bonus 38,933 38,774 (159) -0.41% Due to Changed in profitability
3.13 Provision for Tax 118,580 118,097 (483) -0.41% Due to Changed in profitability
G. Net Profit/Loss (F–3.12–3.13) 270,752 269,644 (1,108) -0.41%
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=#@
cfly{s jif{ @)&@÷)&#
ljQLo ljj/0f;“u ;DalGwt k|d'v n]v
f gLltx¿
!= ;fdfGo hfgsf/L
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 -h;nfO{ o; kZrft ljsf; a}+s elg ;Daf]wg ul/Psf] 5_ g]kfndf :yflkt
l;ldt bfloTj ePsf] sDkgL xf] . ljsf; a}+ssf] /lhi68{ sfof{no ?kGb]xL lhNnfsf] a'6jn pk–dxfgu/kflnsf
jf8{ g+= * l;4fy{/f]8df /x]sf] 5 . ljsf; a}+sn] ævÆ ju{sf] If]qLo:t/sf] ljQLo ;+:yfsf] ?kdf ljQLo sf/f]jf/ ug{
cfjZos :jLs[tL k|fKt u/L kmfNu'0f !!, @)^% b]lv cfgf] sf/f]jf/ ;~rfng ub}{ cfPsf] 5 . ljsf; a}+ssf]]
sfo{If]q ?kGb]xL, c3f{vf“rL, gjnk/f;L, kfNkf, u'NdL, slknj:t', afUn'·, bf·, Ko'7fg / lrtjg u/L !) -bz_ lhNnf
/x]sf] 5 .
uf}d'lv ljsf; a}+s lnld6]8 uflePsf] hfgsf/L
cfly{s aif{ @)&@÷&# df o; ljsf; a}+sdf Ko'7fg lhNnfsf] lah'jf/df s]Gb|Lo sfof{no /x]sf] If]lqo:t/sf] laQLo ;+:yf
uf}d'vL ljsf; a}+s lnld6]8 uflePsf] 5 . uf}d'vL ljsf; a}+s lnld6]8 o; ljsf; a}+s;+u uflegsf nfuL g]kfn /fi6«
a}+sjf6 ldlt @)&@ df3 $ ut]sf] kq dfkm{t l:js[tL k|fKt ePsf] lyof] eg] @)&# h]i7 !@ ut] sDkgL /lhi6«f/sf]
sfof{non] l:js[tL k|bfg u/]sf] lyof] .
pk/f]Qm b'O{ ljQLo ;+:yfx? Ps cfk;df ufleO ldlt @)&# h]i7 @( ut]jf6 zfOg /];'·f 8]enkd]06 a}+s lnld6]8sf]
gfdaf6 Plss[t sf/f]jf/ ;'ef/De ePsf] lyof] . uflePsf] sf/0f cfly{s jif{ @)&@÷&# df o; ljsf; a}+ssf]
lqmofsnfkdf d'ne"t ?kdf s'g} kl/jt{g gePtf klg Jofj;flos cfsf/, k"+hL cg'kft / zfvf ;~hfndf eg] a[l4
ePsf] 5 .
ufleP kZrft ljsf; a}+ssf] s]Gb|Lo sfof{no, @% j6f zfvf sfof{no / @ j6f PS;6]G;g sfp06/ u/L s'n @* j6f
sfof{no dfkm{t ljQLo ;]jf ;~rfng ul//x]sf] 5 . dh{/ k|of]hgsf nfuL g]kfn :6s PS;r]Gh lnld6]8df aGb /x]sf]
z]o/ sf/f]jf/ ldlt @)&# efb| * ut]af6 v'Nnf ePsf]] 5 .
@= ;~rfns ;ldltaf6 ljQLo ljj/0fsf] :jLs[lt M
ljsf; a}+ssf] o;} ;fy ;+nUg cfly{s jif{ @)&@÷)&# sf] ljQLo ljj/0f ;~rfns ;ldltsf] ldlt @)&#÷)^÷)^ ut]sf]
a}7saf6 :jLs[t ePsf] 5 .
#= k|d'v lqmofsnfk M
k|rlnt sfg'g, g]kfn /fi6« a+}ssf] lgb{]zgx? tyf a+}s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# n] :jLs[lt k|bfg
u/]adf]lhd o; ljsf; a}+sn] If]qLo:t/sf] ævÆ -!) lhNnf sfo{If]q /x]sf]_ ju{sf] ljlQo ;+:yfsf] ?kdf lqmofsnfkx?
tyf ljQ Jofkf/, ljk|]if0f nufotsf cGo ljQLo ;]jfx? ;d]t k|bfg ub}{ cfPsf] 5 . oL ;]jfx? k|bfg ubf{ a}wflgs
cfjZostfx? tyf g]kfn /fi6« a}+s af6 hf/L ul/Psf lgb]{z
gx? Kffngf ul/Psf 5g\ .
$= ljQLo ljj/0fx? tof/Lsf] cfwf/ M
ljsf; a}+ssf] ljQLo ljj/0f g]kfn /fi6« a}+ssf] lgb]{lzsf cg';f/ tof/ ul/Psf] 5 . pNn]lvt n]vf gLltx? dh{/
kZrft ;+:yfsf] ;+o'Qm Joj;fo ;~rfngdf lg/Gt/ ?kdf nfu' /xs ] f 5g .
72
;fljssf] uf}d'vL ljsf; a}+sn] ufleg' eGbf klxn] cjnDag u/]sf] n]vf gLltx? pQm ljsf; a}+ssf] ufleg' eGbf cl3Nnf]
ldlt @)&# h]i7 @* ut];Ddsf] ljQLo ljj/0fdf pNn]v ul/Psf] 5 .
%= k|d'v n]vf gLltx?sf] ;f/f+z tyf k|:t'tLs/0fsf] cfwf/ M
s= ljQLo ljj/0fx? tof/ kfbf{ cfwf/ dflgPsf n]vf gLltx? tn pNn]v ul/Psf 5g\ . cGoyf pNn]v ul/Psf]df afx]s
oL gLltx?sf] kfngf lg/Gt/ ?kdf ul/Psf] 5 .
v= ljQLo ljj/0fx? cGoyf pNn]v ul/Psf]d f afx]s P]ltxfl;s d"No cjwf/0ff cg'?k tof/ ul/Psf 5g .
u= cGoyf pNn]v ul/Psf]df afx]s ljQLo sf/f]af/x? k|f]befjL cfwf/ (Accrual Basis) df n]vf°g u/L ;f]xL
cg'?k ljQLo ljj/0fx? tof/ ul/Psf] 5 .
^= ljQLo ljj/0fsf] n]vf°gsf cfwf/ M
ljQLo ljj/0fx? tof/ ubf{ g]kfn /fi6« a}+sn] hf/L u/]sf cfly{s jif{ @)&@÷)&# nfO{ nfu' x'g] lgb]{zgx?, g]kfn
n]vfdfg af]8{åf/f hf/L g]kfn n]vfdfgx? -nfu" x'g] xb;Dd_, ;fdfGotof :jLs[t n]vf l;¢fGtx?, a}+ls· If]qdf ljBdfg
n]vf gLltx?, sDkgL P]g @)^# tyf a}+s tyf laQLo ;+:yf ;DaGwL P]g, @)^# adf]lhd tof/ ul/Psf 5g\ .
&= l:y/ ;DklQ tyf x|f;s§L M
s= l:y/ ;DklQx?nfO{ P]ltxfl;s nfut cjwf/0ffsf] (Historical Cost Concept) cfwf/df n]vf·g ug]{ gLlt cjnDag
ul/Psf] 5 .
v= l:y/ ;DklQx?df Xf;s§L cfos/ P]g , @)%* cg';f/ ejg, ;jf/L ;fwg, sfof{no ;fdfg, d]l;g/L tyf cGo ;DkQL
u/L kf“r ;d'xdf juL{s/0f u/L cfos/ P]gdf tf]lsPsf] b/ tyf k|lqmof jdf]lhd x|f;s§L u/LPsf] 5, h'g g]kfn
n]vfdfgsf] k|fjwfg jdf]lhd 5}g . x|f;s§Lsf] k|sf/ lgDg jdf]lhd /x]sf 5g\ .
;DklQsf] k|s[lt x|f; b/
s= ejg % k|ltzt
v= ;jf/L ;fwg @) k|ltzt
u= sfof{no pks/0fx? @% k|ltzt
3= d]l;g/L !% k|ltzt
ª= cGo ;DklQ vl/b u/]sf] ldltn] % aif{df ;dfg'kflts b/df
u= cb[Zo ;DklQx? h:t} M sDKo"6/ ;km\6j]o/ cfbLnfO{ % aif{df ;dfg'kflts b/df x|f;s§L ug]{ gLlt /x]sf] 5 .
t/, ;fljssf] uf}d'vL ljsf; a}+s lnld6]8n] o; ljsf; a}+sdf ufleg' eGbf cl3 k|of]u u/]sf] ;km\6j]o/
Pumori III nfO{ ufleP kZrft Pumori IV df :t/fG] gtL ul/Psfn] pQm ljsf; a}+saf6 /sdfGt/0f ul/Psf]
sDKo"6/ ;km\6j]o/sf] v'b d"No ?= (,$),$&^÷)) nfO{ ckn]vg ul/Psf] 5 .
3= sDkgLn] k§fdf lnPsf] ejgdf x'g] l:y/ k|s[ltsf] lgdf{0f -Lease Hold Assets_ sf] dfyL pNn]lvt æ;d'x sÆ
df pNn]lvt b/df x|f;s§L ug]{ gLlt /x]sf] 5 .
73
*= k"“hLs[t gul/g] ;DklQx? ;DaGwL n]vf°g gLlt M
?= %,)))÷– ;Ddsf l:y/ ;DklQx?nfO{ k"+“hLs[t gu/L vr{ n]Vg] gLlt lnOPsf] 5 .
(= cfos/ Joj:yf gLlt M
ljsf; a}+sn] k|rlnt cfos/ P]g tyf lgodfjnL adf]lhd s/of]Uo cfosf] u0fgf u/L ;f]xL adf]lhd cfos/ Joj:yf ug]{
gLlt lnPsf] 5 / clGtd s/ lgwf{/0f x'“bf ;f] Joj:yf /sd leGg ePdf ;f]xL cg'?k ;DalGwt jif{df cfjZos ;dfof]hg ul/g]5
cfos/ P]g, @)%* cg';f/ s/ bfloTj u0fgf u/L ;f]x L cg'?k cfos/ Joj:yf ul/Psf] 5 . :yug s/ bfloTj÷;DklQsf]
lgwf{/0f g]kfn n]vfdfg )( cg'?k ljQLo ljj/0fdf pNn]lvt jf;nftdf b]vfOPsf] d"No tyf cfos/ P]g cg';f/ lgwf{l/t
;DklQ÷bfloTjdf ePsf] km/s cg';f/ ul/Psf] 5 . :yug s/ bfloTj÷;DklQnfO{ gfkmf gf]S ;fg vftfdf vr{÷cfDbfgL hgfO{
jf;nftdf cGo bfloTj÷;DklQ lzif{sdf b]vfpg] gLlt lnOPsf]] 5 . :yug s/ u0fgfsf] ljj/0f n]vf ;DaGwL l6Kk0fLdf
v'nfOPsf] 5 .
!)= nufgL n]vf°g gLlt M
s= ljsf; a}+ssf] ;Dk"0f{ nufgLnfO{ Jofkfl/s nufgL “Held for Trading”, e'QmfgL ldlt;Dd wf/0f ug]{ nufgL “Held
to Maturity” tyf ljqmLsf] nfuL pknAw nufgL “Available for Sale” u/L # -tLg_ j6f ju{df juL{s/0f ug]{ gLlt
cjnDag ul/Psf] 5 .
v= Jofkfl/s nufgL “Held for Trading” cGtu{t cNksfndf d'Nodf x'g] kl/jt{gaf6 gfkmf cfh{g ug]{ p2]Zon] ul/Psf
nufgL ;dfj]z ul/Psf] 5, h;nfO{ ljQLo ljj/0fsf] cg';"rL $=!@=! df b]vfOPsf] 5 . o; ju{df juL{s/0f ul/Psf
nufgLnfO{ ahf/b/ cg'?k b}l gs ?kdf d"Nof°g ug]{ (Marked to Market on Daily Basis) / d"Nodf x'g] leGgtfnfO{
gfkmf÷gf]S;fg lx;fj vftfdf b]vfpg] gLlt cjnDag ul/Psf] 5 .
u= e'QmfgL ldlt;Dd wf/0f ug]{ nufgL (Held to Maturity) nfO{ k/n d"No (Cost Price) af6 Iflt (Impairments) 36fP/
cfpg] ckn]lvt nfutdf (Amortized Cost) df d"Nof°g ug]{ ul/Psf] 5 . IfltnfO{ ;DalGwt cjlwsf] gfkmf÷gf]S;fg
lx;fj vftfdf vr{ n]Vg] gLlt cjnDag ul/Psf] 5 . o; au{df jlu{s[t ul/Psf nufgLnfO{ ljQLo ljj/0fsf] cg';"rL
$=!@=@ df b]vfOPsf] 5 .
3= Aofkfl/s nufgL (Held for Trading) / e'QmfgL ldlt;Dd wf/0f ug]{ nufgL (Held For Maturity) df gkg]{ ;Dk'0f{
nufgLnfO{ ljqmLsf] nflu pknAw nufgL (Available for Sale) cGt{ut jlu{s/0f ul/Psf] 5, h;nfO{ ljQLo ljj/0fsf]
cg';"rL $=!@=# df b]v fOPsf] 5 . o; ju{df jlu{s[t ul/Psf nufgLnfO{ ahf/b/ cg'?k jflif{s ?kdf d"Nof°g
(Marked to Market on Annual Basis) u/L leGgtfnfO{ nufgL ;dfof]hg sf]if (Investment Adjustment Reserve)
dfkm{t ;dfof]hg ug]{ ul/Psf] 5 eg] nfut d"No eGbf ahf/ d"No sd ePsf] v08df sd eP ;Ddsf] /sdnfO{
gfkmf gf]S;fg lx;fadf vr{ n]vL Aoj:yf ul/Psf] 5 .
ljqmLsf] nflu pknAw nufgL kf]6{kmf]lnof] (Available for Sale Portfolio) sf] @ k|ltzt ;Ddsf] /sd nufgL ;dfof]hg
sf]if (Investment Adjustment Reserve) v8f u/L /fVg] gLlt cjnDag ul/Psf] 5 . t/, g]kfn /fi6« a}+s
sf] PsLs[t
lgb]{zgsf] O=k|f= lgb]{zg g+= * df ePsf] Aoj:yf cGtu{t ;"rLs[t gePsf sDkgLx?sf] z]o/df ul/Psf] nufgLdf
ztk|ltzt nufgL ;dfof]hg sf]if v8f ul/Psf] 5 .
!!= ;6xL 36a9 ;dfof]hg gLlt M
ljsf; a}+sn] s'g}klg ljb]zL d'b|fsf] ;6xL sf/f]jf/sf] Ohfht lnPsf] 5}g .
74
!@= u}/ a}+ls· ;DklQsf] n]vf°g gLlt M
g]kfn /fi6« a}+ssf] u}/ a}+ls· ;DklQ ;DaGwL n]vf°g gLlt cg'?k u}/ a}+ls· ;DklQ sa'n ubf{sf] ;dodf ;Dk"0f{ n]gf
/sd cyjf lwtf] /x]sf] ;DklQsf] k|rlnt ahf/ d"No (Fair Market Price) dWo] h'g sd 5 ;f]xL /sddf u}/ a}+ls·
;DklQsf] n]vf°g ug]{ gLlt /x]sf] 5 . obL lwtf]sf] ahf/ d'No shf{sf] n]gf /sd eGbf sd ePdf sd eP hlt /sd
;f]xL cfly{s aif{df gfkmf gf]S;fg lx;fadf vr{ n]Vg] gLlt /x]sf] 5 . u}/ a}+lsª ;DklQ n]vf°g u/]sf] aif{df g} ;Dk"0f{
/sdsf] gf]S;fgL Aoj:yf ul/g] gLlt /x]sf] 5 .
lasf; a}+s sf]o; cfly{s jif{ ;Dddf u}/ a}ls· ;DkQL >[hgf ePsf]5}g .
!#= cfDbfgL÷vr{ n]vf°g ug]{ gLlt M
s= Aofh u0fgfsf] cfwf/ M Aofh lbg'kg]{lgIf]k / ;fk6L vftfx?df Aofh lb+bf / shf{ ;fk6df Aofh ln+bf #^% lbgnfO{
! jif{sf] cfwf/ dfgL u0fgf ug]{ gLlt /x]sf] 5 . To:t} nufgLdf kfpg] AofhnfO{ #^% lbgsf] ! jif{sf] cfwf/ dfgL
u0fgf ug]{ gLlt /x]sf] 5 .
v= Aofh cfDbfgL M g]kfn /fi6« a}+såf/f hf/L lgb]{zg adf]lhd shf{ tyf ;fk6df gubdf k|fKt AofhnfO{ gub k|flKtsf]
cfwf/df n]vf+sg ug]{ gLlt lnO{Psf] 5 . gub k|flKtsf cfwf/df Aofh cfDbfgL hgfpg] of] gLltn] g]kfn n]vfdfg
– )& "Revenue" ;+u ;fdfGh:otf /fVb}g .
u= nufgL af6 cfDbfgL M nufgLaf6 k|fKt Aofh cfDbfgLnfO{ k|fbefjL ] cfwf/ -Accrual Basis_ df n]vf°g ug]{ gLlt /x]sf]] 5 .
3= sldzg cfDbfgL M hdfgt tyf cGo sld;g cfDbfgLnfO{ k|fbefjL ] cfwf/ -Accrual Basis_ df n]vf°g ul/Psf] 5 .
ª= Aofh vr{ M Aofh ltg'{kg]{ lgIf]k bfloTj tyf shf{ ;fk6df ltg'{ kg]{ Aofh /sdnfO{ k|f]befjL cfwf/ -Accrual Basis_
df n]vf°g ug]{ gLlt /x]sf] 5 .
r= cGo cfDbfgL tyf vr{x? M cGo cfDbfgL tyf sd{rf/L tyf sfof{no ;~rfng vr{ nufot cGo ;Dk"0f{ vr{x?nfO{
k|f]befjL cfwf/df -Accrual Basis_ n]vf°g ug]{ gLlt /x]sf]] 5 .
!$= shf{ ;fk6 tyf lan vl/bsf] ;f+jf tyf Jofh c;'n ug]{ gLlt M
g]kfn /fi6« a}+s
sf] lgb]{z
g cg';f/ k'g/;+/rgf / k'g/tflnsLs/0f ul/Psf shf{ afx]s
ljsf; a}+s
n] ;DalGwt C0fLaf6
/sd c;'n pk/ ubf{ To:tf] c;'n /sd dWo]a f6 ;j{k|yd c;'npk/ ug{'kg]{ b:t'/, z'Ns, h/Ljfgf / Aofh /sd ;Dk'0f{
?kdf c;'npk/ eP kl5sf] cj:yfdf dfq af+sL /sd ;fFjfdf cfjZos lx;fa ldnfg ug]{ gLlt /x]sf] 5 .
!%= shf{ gf]S;fgL Joj:yf tyf c;'nL x'g g;Sg] shf{x?sf] ckn]vg gLlt M
g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ ljQLo ;+:yfsf] s'n shf{ tyf ;fk6LnfO{ juL{s/0f u/L ;f]lx cg';f/ hf]lvd Aoxf]g]{
sf]ifdf hDdf ug]{ gLlt lnOPsf] 5 . q}dfl;s ?kdf shf{ gf]S;fgL Aoj:yfdf ;dfof]hg u/L yk÷36 ug]{ ul/Psf] 5 .
shf{, ;fk6 tyf ljn v/LbnfO{ jf;nftdf shf{ gf]S;fgL Aoj:yf kl5sf] v'b d"Nodf b]vfOPsf] 5 .
c;'n x'g g;Sg] shf{ /sd ckn]vg ubf{ g]kfn /fi6« a}+sn] hf/L u/]sf] lgb]{zg tyf ljsf; a}+ssf] shf{ ckn]vg
gLltsf] clwgdf /xL ;+rfns ;ldltsf] :jLs[ltaf6 dfq shf{ ckn]vg ug]{ gLlt lnOPsf] 5 .
!^= ;fwf/0f hu]8f sf]ifdf af“8kmf“8 gLlt M
a}+s tyf ljlQo ;+:yf ;DalGw P]g, @)^# cg'?k gfkmf÷gf]S;fg lx;fjaf6 b]lvPsf] v'b gfkmfsf] @) k|ltzt /sdnfO{
;fwf/0f hu]8f sf]ifdf af“8kmf“8 ug]{ gLlt cjnDjg ul/Psf] 5 .
75
!&= sd{rf/L pkbfg, labf tyf cGo ;'ljwf jfkt Joj:yf gLlt M
s= sd{rf/Lsf] pkbfg ;DaGwdf sd{rf/L ;]j f ljlgodfjnL, @)&! df Aoj:yf eP cg';f/ :yfoL sd{rf/Lx?sf] nfuL
pkbfg jfktsf] Joj:yf ug]{ ul/Psf] 5 .
v= ;+lrt labfsf] xsdf @)&# cfiff9 d;fGt;Dd ;+:yfdf sfo{/t sd{rf/Lx?sf] ;+lrt ljbf u0fgf u/L ;f] jfktsf]
/sd Joj:yf ul/Psf] 5 .
u= sd{rf/Laf6 tnasf] !) k|ltzt ;+rosf]if afkt s6fO{ ;f]lx a/fj/sf] /sd yk u/L :jLs[t cjsf; sf]ifdf hDdf
ug]{ ul/Psf] 5 .
3= ljsf; a}+sdf sfo{/t :yfoL tyf c:yfoL sd{rf/Lx?nfO{ sd{rf/L ;]jf ljlgodfjnL, @)&! adf]lhd cf}ifwf]krf/
;'lawf pknAw u/fpg] gLlt lnPsf] 5 .
ª= sd{rf/L af]g; Joj:yf af]g; P]g, @)#! ad=]lhd ;Dk"0f{ sf/f]jf/ ;dfj]z kl5sf] v'b d'gfkmf -sd{rf/L af]g; ;d]t
Go'g kl5sf]_ !) k|ltztsf] b/n] x'g] /sd jf]g; jfkt lx;fj u/L 5'§ofOPsf] 5 .
!*= sd{rf/L ;fk6L M
sd{rf/L ;]jf ljlgodfjnL, @)&! cGtu{t sd{rf/LnfO{ lbOg] shf{ ;fk6LnfO{ cGo ;DklQ zLif{sdf n]vf+sg u/L
jf;nftsf] cg';"rL $=!^ df b]vfOPsf] 5 .
!(= d;nGb df}Hbft M
vl/b u/]sf d;nGb tyf 5kfO{ ;fdfu|Lx? pkof]lutf tyf vktsf] cfwf/df First In First Out (FIFO) k|0ffnLaf6 x'g
cfpg] /sd vr{ n]vL df}Hbftdf /x]sf] d;nGb ;fdfgnfO{ cGo ;DklQdf n]vf°g ul/Psf] 5 .
@)= ;Defljt bfloTj M
o; cfly{s aif{ ;Dddf k|jfx u/]sf] Dofb ggf3]sf hdfgt, lj8 j08, k/km/d]G; a08, ckl/jTo{ shf{ k|lta4tf /
clu|d e'QmfgL Uof/G] 6L nufotsf ;Dk'0f{ bfloTj /sdnfO{ ;Defljt bfloTj cGtu{t k|:t't ul/Psf] 5 .
@!= k'g{;d"xs/0f tyf k'g{jlu{s/0f (Regrouping and Reclassification) :
;xh t'ngfsf nfuL ut jif{sf] /sdx?nfO{ cfjZostf cg';f/ k'g{;d"xs/0f tyf k'g{jlu{s/0f ul/Psf] 5 .
76
zfOg /];'·f 8]enkd]06 a}+s lnld6]8 cg';"rL $=##
cfly{s jif{ @)&@÷&#
n]vf ;DaGwL l6Kk0fLx¿
!= ;dLIff jif{df ljt/0f, c;'nL tyf ckn]vg ePsf] shf{sf] ljj/0f
s= ;dLIff cfly{s aif{df ePsf]shf{ k|jfx, shf{ c;'nL, ldgfx ul/Psf];f“jfsf]ljj/0f lgDg cg';f//xs
] f]5 .
ljj/0f /sd -?=_
>fj0f !, @)&@ sf] z'? df}Hbft 5,260,088,935=71
o; jif{sf] shf{ ljt/0f 4,738,169,382=63
uf}d'vL lasf; a}+s lnld6]8jf6 ;fl/Psf] /sd 666,555,835=25
o; jif{sf] shf{ c;'nL 3,375,837,582=83
clGtd df}Hbft 7,288,976,570=76
o; jif{sf] ;F“jf shf{ ckn]vg –
v= ;dLIff cfly{s jif{df c;'n ug{ af“sL Aofh, Aofh c;'nL, ldgfx ul/Psf]Jofhsf]ljj/0f lgDg adf]lhd /x]sf]5 .
ljj/0f /sd -?=_
>fj0f !, @)&@ sf] z'? df}Hbft 4,180,597=53
o; jif{sf] Jofh cfDbfgL 707,067,463=98
uf}d'vL lasf; a}+s lnld6]8jf6 ;fl/Psf] /sd 8,904,211=76
o; jif{sf] Jofh c;'nL 726,896,333=56
clGtd df}Hbft 6,744,060=29
o; jif{sf] Jofh ckn]vg –
@= r'Qmf k+"hL, z]o/ lk|ldod tyf k"“hLut hu]8fdf ePsf] kl/jt{gsf] ljj/0f
s= ;dLIff cfly{s aif{df r'Qmf k"“hL, z]o /lk|ldod tyf k"+hLut hu]8fsf]ifdf ePsf]kl/jt{gsf]ljj/0f lgDg cg';f//x]sf]5 .
ljj/0f /sd -?=_
>fj0f !, @)&@ sf]r'Qmf k"“hL 633,330,100=00
cfly{s jif{ @)&!÷&@ sf] jf]g; z]o/ -@& k|ltztn]_ 170,999,200=00
uf}d'vL lasf; a}+s lnld6]8jf6 ;fl/Psf] /sd 64,089,792=00
cfiff9 d;fGt, @)&# df sfod /x]sf]r'Qmf k"“hL 868,419,092=00
v= o; ljsf; a}+sdf uf}d 'vL ljsf; a}+s lnld6]8 uflebf ;flassf]uf}d'vL ljsf; a}+s lnld6]8
sf z]o/3gLx?n]pQm
a}+ssf] ! z]o/ a/fa/ zfOg /];'·f 8]enkd]06 a}+s lnld6]8sf] )=() z]o/ k|fKt ug]{ z]o/ cfbfg k|bfg cg'kft (Share
Swap Ratio) sfod ul/Psf]d f ;fljssf]uf}d'vL ljsf; a}+s sf]r'Qmf k“"hL ?= 71,210,880=00 sf]() k|ltzt
lnld6]8
/sd ?= 64,089,792=00 r'Qmf k"“hLdf ;dfj]z ul/l8:sfpG6 ul/Psf]!) k|ltzt /sd ?= 7,121,088=00 nfO{
k"“hLut hu]8fsf]ifdf n]vf+sg ul/Psf]df jf;nftsf] ldltdf pQm /sd af]g; z]o/ hf/L ug]{ k|of]hgsfnfuL ljQLo
ljj/0fsf]gfkmf gf]S;fg af+8kmf+8 lx;fadf cfDbfgL hgfOPsf]5 .
77
u= ;flassf]uf}d'vL ljsf; a}+s sf]xsk|b z]o/hf/L ubf{ ;+slnt z]o /lk|ldod /sd ?= 7,695,095.00 nfO{
lnld6]8
hu]8fsf]if cGtu{t z]o/ lk|ldod lzif{sdf n]vf+sg ul/Psf]df jf;nftsf] ldltdf pQm /sd af]g; z]o/ hf/L ug]{
k|of]hgsfnfuL ljQLo ljj/0fsf]gfkmf gf]S;fg af+8kmf+8 lx;fadf cfDbfgL hgfOPsf]5 .
#= lgIf]k bfloTjdf ePsf] kl/jt{gsf] ljj/0f
ljj/0f rfn' jif{ -?_ ut jif{ -?_ kl/jt{g -?_
rNtL lgIf]k 135,071,801=63 107,612,352=41 27,459,449=22
dflh{g lgIf]k 1,143,050=00 1,118,100=00 24,950=00
art lgIf]k 6,453,200,528=70 4,620,382,455=11 1,832,818,073=59
dfu]sf] avt ltg'{kg]{ lgIf]k 626,823,396=99 468,045,863=84 158,777,533=15
d'2tL lgIf]k 1,170,519,912=94 1,046,834,317=23 123,685,595=71
hDdf *,#*^,&%*,^()=@^ ^,@$#,((#,)**=%( @,!$@,&^%,^)!=^&
o; cfly{s jif{sf]lgIf]k bfloTjdf ePsf]kl/jt{g cGtu{t ;fljssf]uf}d'vL lasf; a}+s lnld6]8sf]ldlt @)&# h]i7 @*
ut];Dd sfod /x]sf]lgIf]k /sd ?= *)(,#)%,*#^÷!$ nfO{ ;dfj]z ul/Psf]5 .
$= efl/t cf}ift Jofhb/
ljj/0f /sd -?=_
shf{ / nufgLsf] cf}ift cg'kft 10=04
lgIF]k cf};t cg'kft 4=11
v'b cGt/ %=(#
%= ckn]vg x'g af“sL vr{
o; ljsf; a}+s sf];Dk"0f{ b[Zo tyf cb[Zo -sDKo"6/ ;k\m6j]o/ ;lxt_ ;DkQLx?nfO{ l:y/ ;DkQL cGtu{t jlu{s[t ul/
ljQLo ljj/0fsf] cg';"rL !$ df k|:t't ul/Psf]5 . pk/f]Qm ;DkQL afx]s ckn]vg x'g af“sL vr{x? g/x]sf] .
rfn' cfly{s jif{df ckn]vg ul/Psf l:y/ ;DkQLsf] ljj/0f b]xfo jdf]lhd /x]sf] 5 .
/sd ?= df
ckn]vg ul/Psf] ldlt ckn]vg ul/Psf] lstfaL d"No
l:y/ ;DkQL lzif{s vl/b d'No
;Ddsf] x|f;s§L
d]lzg/L 1,146,892=00 828,825=00 318,067=00
sfof{no ;fdfg 378,184=63 308,170=85 70,013=79
sDKo"6/ ;km\6j]o / 940,476=00 – 940,476=00
hDdf /sd !,#@*,%%^=&(
^= clws]lGb|t hf]lvdsf] ljj/0f
ljsf; a}+ssf] ;DklQ / bfloTj;+u ;DalGwt sf/f]jf/ / jf;nft jflx/sf] sf/f]jf/ s'g} Ps AolQm, kmd{ / sDkgL jf
;+ul7t ;+:yf tyf s'g} ! -Ps_ If]qdf tf]lsPsf] ;LdfeGbf a9L clws]Gb|Lt ePsf] 5}g, h;sf] ljj/0f lgDgcg';f/
/x]sf] 5 .
78
s= shf{ tyf ;fk6 sf/fa] f/sf] cfwf/df
ljj/0f /sd -?=_
r}q d;fGt @)&@ sf] k|fylds k"“hL 1,104,607,785=52
cfiff9 d;fGt @)&# df Ps OsfO{df ePsf] pRrtd PS;kf]h/ 162,122,058=11
! -Ps_ OsfO{df ePsf] pRrtd PS;kf]h/ -k|ltzt_ 14=68
v= lgIf]k ;~rfngsf] cfwf/df
ljj/0f /sd -?=_
cfiff9 d;fGt @)&# sf]s'n lgIf]k ;~rfng 8,386,758,690=26
cfiff9 d;fGt @)&# df Ps OsfO{af6 kl/rfng ul/Psf]]clwstd /sd 732,03,009=33
! -Ps_ OsfO{df ePsf]pRrtd PS;kf]h/ -k|ltzt_ 0=87
&= e'QmfgL cjlwsf] cfwf/df ;DklQ tyf bfloTjsf] jlu{s/0f
-/sd ?= nfvdf_
!–() lbg (!–!*) lbg !*!–@&) lbg @&!–#^% lbg ! jif{ eGbf a9L s"n /sd
;DklQ
gub df}Hbft 3170=80 – – – – 3170=80
a}+s tyf ljQLo ;+:yf df}Hbft 5004=04 – – – – 5004=04
ljb]zL a}+sdf ul/Psf] nufgL – – – – – –
dfu]sf] avt kfpg' kg]{ /sd 14961=89 – – – – 14961=89
g]kfn ;/sf/sf] C0fkq – – – – 100=00 100=00
g]kfn /fi6« a}+s C0fkq – – – – – –
cGt/ a}+s tyf ljQLo ;+:yfdf – – – – – –
nufgL
shf{ ;fk6 13178=24 15514=83 11187=90 17386=40 15622=39 72889=76
kfpg'kg]{ Jofh 22=73 8=31 8=31 3=10 24=83 67=30
cGo 705=85 1182=76 – – – 1888=62
s"n ;DklQ 37043=66 16705=90 11196=21 17389=51 15747=22 98082=51
bfloTj
;fk6L – – – – – –
rNtL lgIf]k 1362=14 – – – – 1362=14
art lgIf]k 23393=19 12828=90 10413=30 13896=41 10268=43 70800=23
d'2tL lgIf]k 2168=22 2532=28 1970=81 1544=06 3489=81 11705=19
C0fkqx¿ – – – – – –
e'QmfgL lbg'kg]{ 164=28 – – – – 164=28
Jofh lbg'kg]{ – – – – – –
shf{ gf]S;fgL Joj:yf 893=94 – – – – 893=94
cGo 405=18 – – – 65=89 471=07
s"n bfloTj 28386=97 15361=18 12384=11 15440=47 13824=14 85396=88
v'b ljQLo ;DklQ 8656=68 1344=71 -1187=89 1949=03 1923=07 12685=62
;l~rt v'b ljQLo ;DklQ 8656=68 10001=40 8813=5 10762=54 12685=62 –
79
*= ljsf; a}+sn] ;'/If0fsf ?kdf cfkm\gf] ;DklQ lwtf] /fvL /sd lnPsf] 5 eg] ;f]sf] ljj/0f
rfn' cfly{s jif{df ljsf; a}+sn] ;'/If0fsf ?kdf cfkm\gf] ;DklQ lwtf] /fvL /sd lnPsf] 5}g .
(= u}/ a}+ls· ;DklQ
ljsf; a}+sn] xfn;Dd s'g} u}/ a}+ls· ;DklQ :jLsf/ u/]sf] 5}g .
!)= r'Qmf k"“hL dWo] clu|d e'QmfgL k|fKt (Paid in Advance), e'QmfgL k|fKt x'g af“sL (Calls in Arrears) / hkmt ul/Psf
t/ k'gM lgisfzg gul/;s]sf (Forfeited But Not Issued) z]o/x¿
cfiff9 d;fGt @)&# df lasf; a}+ssf]r'Qmf k"+hL dWo]clu|d e'QmfgL k|fKt (Paid in Advance), e'QmfgL k|fKt x'g af+sL
(Calls in Arrears) / hkmt ul/Psf t/ k'gM lgisfzg gul/;s]sf (Forfeited But Not Issued) z]o/x? g/x]sf] .
!!= lnhxf]N8 ;DklQdf ljj/0f
o; jif{sf] ljqmL tyf o; cfly{s jif{sf]
z'? df}Hbft /sd ?= o; jif{sf] yk ?= o; jif{sf] x|f; vr ?=
ckn]vg ?= cGTodf /x]sf] df}Hbft ?=
16,550,819=00 6,929,160=63 905,491=36 – 21,674,488=27
!@= cfos/
-s_ o; jif{sf] cfos/
o; jif{sf] cfos/ Joj:yf cfos/ P]g @)%* cg';f/ ul/Psf]5 .
-v_ :yug s/
g]kfn n]vfdfg (NAS 9 Income Taxes) cg';f/ ;do cGt/fn (Timing Difference) af6 x'g cfpg]sf] :yug s/ ;DklQ
(Deferred Tax Asset) nfO{ cGo ;DklQdf b]vfOPsf]5 . o; aif{ >[hgf ePsf]:yug s/ ;DklQsf]ljj/0f lgDg adf]l hd /x]sf]5 .
ljj/0f ljQLo ljj/0f cg';f/ -?_ cfos/ P]g cg';f/ -?_ km/s -?_
l:y/ ;DklQ 63,174,205=28 66,226,754=11 3,052,548=83
sd{rf/L pkbfg jfkt Joj:yf 6,589,159=00 6,589,159=00
sd{rf/L ljbf jfkt Joj:yf 8,915,504=95 8,915,504=95
v'b c:yfoL cGt/ 18,557,212=78
:yug s/ ;DklQ @ #)∞ 5,567,164=00
ut cfly{s jif{;Ddsf] :yug s/ ;DklQ÷-bfloTj_ 3,376,348=00
uf}d'vL ljsf; a}+saf6 /sdfGt/0f ul/Psf] /sd 381,359=00
o; cfly{s jif{sf] :yug s/ cfDbfgL÷-vr{_ !,*)(,$%&=))
!#= Aofh cfDbfgL
g]kfn /fi6« a}+ssf] lgb]{lzsf cg';f/ shf{ tyf ;fk6af6 cflh{t Aofh cfDbfgLnfO{ gub k|flKtsf] cfwf/df cfDbfgL
hgfOPsf] 5 .
!$= ;fwf/0f hu]8f sf]if
a}+s tyf ljQLo ;+:yf ;DaGwL P]g,
@)^# sf]Joj:yf adf]lhd cfly{s aif{ @)&@÷)&# sf]v'b d'gfkmf ?= @^(,^$$,@$%=$^ sf]
@) k|ltztn] x'g] ?= %#,(@*,*$(=)) gfkmf gf]S;fg jf“8kmf“8 lx;faaf6 ;dfof]hg u/L ;fwf/0f hu]8fsf]ifdf ;fl/Psf] 5 .
80
!%= ;DalGwt JolQm÷kf6L{
Joj:yfkgsf d'Vo clwsf/Lx?df ;~rfns ;ldltsf cWoIf tyf ;b:ox? / k|d'v sfo{sf/L clws[t ;dfj]z 5g\, h'g
lgDgfg';f/ /xs
] f]5
.
l;=g+= gfd kb ;d'x
!= >L yfg]
Zj/ kf}
*n cWoIf ;+:yfks z]
o/
wgL
@= >L /
fh]
Gb| k|;fb >]
i& ;~rfns ;+:yfks z]
o/
wgL
#= >L e'jg e)*f/
L ;~rfns ;+:yfks z]
o/
wgL
$= >L s[i)f k|;fb e)*f/
L ;~rfns ;+:yfks z]
o/
wgL
%= >L d]
#/
fh sIfktL ;~rfns ;+:yfks z]
o/
wgL
^= >L l*NnL/
fh e';fn ;~rfns ;j{;fwf/
)f z]
o/
wgL
&= >L df]
xg rfkfufO{ ;~rfns ;j{;fwf/
)f z]
o/
wgL
*= >L uf]
kfn k|;fb kf)*] ;~rfns ;j{;fwf/
)f z]
o/
wgL
(= >L k|sfz kf}
*]
n k|d'v sfo{sf/
L clws[t
d'Vo Joj:yfkg clwsf/L;+u ePsf] sf/f]af/
s= cfly{s jif{ @)&@÷&# df k|d'v sfo{sf/L clws[tnfO{ kfl/>lds, eQf tyf sfo{ ;Dkfbgdf cfwfl/t b]xfo
adf]lhd kfl/>lds pknAw u/fOPsf] 5 M
qm=;= ljj/0f /sd -?_
!= s'n jflif{s tnj, eQf 3,120,000=00
sfo{ ;Dkfbgdf cfwfl/
t kfl/
>lds
@= 1= sd{rf/
L af]
g; &@),)))=))
2= cGo /
sd !),#$,)#)=))
#= cGo ;'ljwfx? #,(%,)))=))
$= cGo /
sd –
%= s'n /sd %@,^(,)#)=))
v= cfly{s jif{ @)&@÷&# df cGo Aoj:yfklso clws[tx?nfO{ kfl/>lds, eQf tyf sfo{ ;Dkfbgdf cfwfl/t b]xfo
adf]lhd
kfl/>lds pknAw u/fOPsf]5 M
qm=;= ljj/0f /sd -?_
!= s'n jflif{s tnj, eQf 5,915,406=00
sfo{ ;Dkfbgdf cfwfl/
t kfl/
>lds
@= 1= sd{rf/
L af]
g; !),%(,)^)=))
2= cGo /
sd !%,@),(^^=))
#= cGo ;'ljwfx? *,$$,!#^=))
$= cGo /
sd –
%= s'n /sd (#,#(,%^*=))
81
u= ljsf; a}+ssf ;~rfns ;ldltsf ;b:ox? lar ePsf] sf/f]af/sf] lgldQ lgDg vr{x? e'QmfgL ul/Psf] 5 .
sf/fa] f/sf] lsl;d o; jif{
a}7s eQfsf] e'QmfgL $*$,)))=))
cGo a}7s vr{x? #%!,(@$=*)
!^= lx;fa ldnfgsf] cj:yf
sf/f]af/ ! jif{ ;Dd ! b]vL
# jif{ ;Dd # jif{ b]vL dfly hDdf
zfvf lx;fa – – – –
g]kfn /fi6« a}+s !,!^@,$))=)) – – –
Ph]G;L lx;fa -v'b_ %^#,*)%=@# – – –
;Dk'0f{ zfvf, a}+s tyf cGo ;a} Ph]G;Lx?;+u /fkm;fkm x'g af+sL /sd jf;nft l:js[t ePsf] ldltdf /fkm;fkm e} ;s]sf] 5 .
!&= sd{rf/Lx?nfO{ k|bfg ePsf] ;fk6L tyf k]ZsLsf] ljj/0f
ljsf; a}+ssf sd{rf/Lx?nfO{ k|bfg ul/Psf] sd{rf/L ;fk6L tyf k]ZsLsf] ljj/0f lgDg adf]lhd /x]sf]5 M
ljj/0f o; jif{ ut jif{
sd{rf/
L cfjf; shf{ 26,241,615=88 26,136,219=44
sd{rf/
L ;jf/
L ;fwg ;'ljwf shf{ 1,188,415=32 1,248,776=67
sd{rf/
L ;fdflhs shf{ 69,183=36 –
cGo k]
ZsL – –
hDdf /sd @&,$((,@!$=%^ @&,#*$,((^=!!
!*= ;Defljt bfloTjsf] ljj/0f
ljsf; a}+ssf] @)&# cfiff9 d;fGtdf sfod /x]sf] ;Defljt bfloTjnfO{ ljQLo ljj/0fsf] cg';"rL $=!& df ;dfj]z
ul/Psf] 5 .
!(= sd{rf/L af]g;sf] nflu Joj:yf
af]g; P]g @)#) adf]lhd cfos/ clwsf] gfkmfdf !) k|ltztn] af]g;sf] u0fgf ul/Psf] 5 . rfn' cfly{s jif{sf] ljsf;
a}+ssf] s/ clwsf] v'b d'gfkmf /sd ?= #*&,&$!,!!#=!@ sf] !) k|ltztn] x'g] /sd ?= #*,&&$,!!!=)) sd{rf/L
af]g;sf] nflu Joj:yf ul/Psf] 5 .
@)= jf;nft kl5sf 36gfx?
s= k|:tfljt af]g; z]o/
ljsf; a}+ssf] ;~rfns ;ldltsf] ldlt @)&#÷)^÷)^ df a;]sf] a}7sn] cfiff9 d;fGt, @)&# sf] ;lGrt
d'gfkmfjf6 ljQLo ljj/0f :jLs[t ug]{ldltdf sfod /x]sf]r'Qmf k"“hL ?= *^ s/f]8 *$ nfv !( xhf/ (@ ?k}of
sf] @& k|ltztn] x'g cfpg] /sd ?= @# s/f]8 $$ nfv &# xhf/ @ ;o * a/fj/ af]gz z]o/ ljt/0f ug]{ k|:tfj u/s
] f] 5 .
82
cfos/ P]g, @)%* sf]bkmf $& s -%_ df ePsf]Joj:yf cg'?k b'O{ ljQLo ;+:yfx? uflePsf]cj:yfdf sfod
/x]sf] z]o/wgLnfO{ uflePsf] ldltn] @ -b'O{_ jif{ leq ljt/0f u/]sf] nfef+zdf s/ cfslif{t gx'g] x'gfn] ;f]sf] Joj:yf
ul/Psf] 5}g . ;fy}, b'O{ ljQLo ;+:yf ufleP kZrft ljsf; a}+ssf] ;fwf/0f;ef k|of]hgsf nflu z]o/wgL btf{ lstfj
aGb x'g] ldlt;Dd sfod x'g] gof“ z]o/wgLx?sf] xsdf cfslif{t x'g] nfef+z s/ ;DalGwt z]o/wgLx?af6
c;'npk/ ul/g] 5 .
v= pk/f]Qm afx]s jf;nft ldlt kZrft\ ljsf; a}+ssf] ljQLo ljj/0fx?nfO{ k|efj kfg]{ ul/ s'g} klg dxTjk"0f{ 36gfx?
36]sf 5}g\g .
@!= cGo
s= pkbfg Joj:yf
ljsf; a}+s sf]sd{rf/L ;]jf ljlgodfjnL, @)&! cg';f/ cfiff9 d;fGt @)&# ;Dddf :yfoL ePsf sd{rf/Lx?sf]
;]jf cjwLsf] cfwf/df pkbfg /sd u0fgf u/L ?= ^% nfv *( xhf/ ! ;o %( ?k}of Joj:yf u/L jf;nftsf]
cg';"rL $=& cGtu{t cGo bfloTjdf b]vfOPsf] 5 .
v= labf jfktsf] Joj:yf
ljsf; a}+s df sfo{/t sd{rf/Lx?sf]@)&# cfiff9 d;fGt;Ddsf];l~rt ljbf jfktsf]bfloTj /sd ?= *( nfv !%
xhf/ % ;o $ ?k}of (% k};f Aoj:yf u/L jf;nftsf]cg';"rL $=& cGtu{t cGo bfloTjdf b]vfOPsf] 5 .
@@= k'g{;d"xs/0f tyf k'g{jlu{s/0f (Regrouping and Reclassification)
;xh t'ngfsf nfuL ut jif{sf] /sdx?nfO{ cfjZostf cg';f/ k'g{;d"xs/0f tyf k'g{jlu{s/0f ul/Psf] 5 .
83
zfOg /];'·f 8]enkd]06 a}+s lnld6]8
k|jGw–kqdf ul/Psf] ;+zf]wg tyf yk -tLg dxn]_
xfnsf] Aoj:yf k|:tfljt Joj:yf ;+zf]wg ug'{sf] cf}lrTo
bkmf % M lasf; a}+s sf]p2]Zo k|fKt ug{ ul/g]sfdx? bkmf % M lasf; a}+ssf]p2]Zo k|fKt ug{ ul/g]sfdx?
-5_ /fi6«« a}+sn] lbPsf] lgb]{zgsf] clwgdf /xL -5_ x6fOPsf] . lwtf]kq P]g, @)^#
dr]{06 a}+lsË sf/f]jf/ ug]{. adf]lhd ;+zf]wg ug{
cfjZos ePsf]n] .
-ss_ xfn g/x]sf] . -ss_] d'gfkmf cfh{g ug]{ . a}+s gfkmfd'ns sDkgL
ePsfn] yk ug{
cfjZos ePsf]n] .
bkmf ^ M a}+ssf] k"FhLsf] ;+/rgf bkmf ^ M a}+ssf] k"FhLsf] ;+/rgf
-s_ lasf; a}+ssf]clws[t k"FhL ?= !,@),)),)),)))÷– -s_ lasf; a}+s sf]clws[t k"FhL ?=@,%),)),)),)))÷– /fli6«o:t/sf] ljsf;
-Ps cj{ la; s/f]8 ?k}+of dfq_ x'g5] . ;f]k"FhLnfO{ -b'O{ cj{ krf; s/f]8 dfq_ x'g]5 . ;f]k"FhLnfO{ a}+ssf] nfuL k'/ofpg'
k|lt z]o/
?= !))÷– b/n]!,@),)),))) k|lt z]o/ ?= !))÷– b/n]@,%),)),))) -b'O{ kg]{ Go"gtd k"+hL
-Ps s/f]8 la; nfv_ yfg ;fwf/0f z]o /df s/f]8 krf; nfv_ yfg ;fwf/0f z]o /df ePsfn] .
ljefhg ul/Psf]5 . ljefhg ul/Psf]5 .
-v_ ljsf; a}+sn]hf/L z]o/ k"FhL ?= *^,*$,!(,)(@ -v_ ljsf; a}+s sf]hf/Lk"FhL ?= !,!),@*,(@,#))÷– af]gz z]o/ ljt/0f
-5of;L s/f] 8 rf} /f;L nfv pGgfO; xhf/ -Ps cj{ bz s/f] 8 c7fO; nfv aofgAa] kZrft r'Qmf k"FhL
aofgAa] ?k}+of dfq_ x'g]5 . ;f] k"FhLnfO{ k|lt xhf/ tLg ;o ?k}+of dfq_ x'g]5 . ;f]k"FhLnfO{ a[l4 x'g] x'Fbf ;+zf]wg
z]o/ ?= !))÷– b/n] *^,*$,!()=(@ k|lt z]o/ ?= !))÷– b/n] !,!),@*,(@# cfjZos ePsf] .
-5of;L nfv rf} /f;L xhf/ Ps ;o gAa] -Ps s/f]8 bz nfv cÝfO; xhf/ gf};o
bzdnj aofgAa]_ yfg ;fwf/0f z]o/df t]O;_ yfg ;fwf/0f z]o/df ljefhg ul/Psf]5 .
ljefhg ul/Psf]5 .
-u_ ljsf; a}+ssf]r'Qmf k"FhL ?= *^,*$,!(,)(@÷– -u_ ljsf; a}+s sf]r'Qmf k"FhL ?= !,!),@*,(@,#))÷–
-5of;L s/f] 8 rf} /f;L nfv pGgfO{; xhf/ -Ps cj{ bz s/f] 8 c7fO; nfv aofgAa]
aofgAa]?k}+of dfq_ x'g]5 . ;f]k"FhLnfO{ k|lt xhf/ tLg ;o ?k}+of dfq_ x'g]5 . ;f]k"FhLnfO{
z]o/ ?= !))÷– b/n] *^,*$,!()=(@ k|lt z]o/ ?= !))÷– b/n] !,!),@*,(@#
-5of;L nfv rf}/f;L xhf/ Ps ;o gAa] -Ps s/f]8 bz nfv cÝfO; xhf/ gf};o
bzdnj aofgAa]_ yfg ;fwf/0f z]o/df t]O;_ yfg ;fwf/0f z]o/df ljefhg ul/Psf]5 .
ljefhg ul/Psf]5 .
lgodfjnLdf ul/Psf] ;+zf]wg tyf yk -tLg dxn]_
xfnsf] Aoj:yf k|:tfljt Joj:yf ;+zf]wg ug'{sf] cf}lrTo
lgod !# z]o/ k|df0fkq M ljsf; a}+sn] hf/L lgod !# z]o/ k|df0fkq M ljsf; a}+sn] hf/L sDkgL P]g @)^#
ug]{ z]o/sf] k|df0fkqdf ;~rfns jf ljsf; ug]{ z]o/sf] k|df0fkqdf ;~rfns jf sfo{sf/L adf]lhd ;+zf]wg ug{
a}+ssf] sfo{sf/L k|d'v dWo] Ps / ljsf; a}+ssf] k|d'v dWo] jf sDkgL ;lrj dWo] s'g} b'O{ hgfsf]] cfjZos /x]sf]n] .
;lrjn] b:tvt ug]{ 5 . b:tvt /xg]5 .
84
85
zfOg /];'·f 8]enkd]06 a}+s lnld6]8
g]kfn /fi6« a}+s
n]aflif{s ljQLo ljj/0f :jLs[lt k|bfg ubf{ k|fKt lgb]{zgx?sf ;DaGwdf a}+ssf];~rfns
;ldltsf]ldlt @)&#÷)*÷)% ut]a;]sf]a}7s g+= !%@ n]u/]sf]lg0f{o
!= O=k|f= lgb]{zg g+= !( sf]a'“bf @! -$_ df ePsf Joj:yf, ;DklQ z'4Ls/0f lgjf/0f P]g @)^$ /;DklQ z'4Ls/0f
lgjf/0f lgodfjnL, @)^^ df ePsf Joj:yfx?sf]k"0f{?kdf sfof{Gjog eP gePsf];DaGwdf lglZrt ;dofjwLdf
;dLIff ul/g]k|lta4tf AoQm ub{5f}{.
@= O=k|f= lgb]{zg g+= @! sf]Joj:yf adf]lhd ljQLo u|fxs ;+/If0f tyf ljQLo ;fIf/tf ;DaGwL lgb]{z
gsf]k"0f{ kfngf
x'g] Aoj:yf ldnfOPsf] Aoxf]/f cg'/f]w ub{5f}+ .
#= cfGtl/s tyf af≈o n]vfk/LIfsn]cf}+NofPsf s}lkmotx? ;'wf/ug'{sf ;fy}s}lkmotx? k'gM gbf]xf]l/g]Joj:yf ldnfpg
Joj:yfkgnfO{ lgb]{z
g lbg]lg0f{o ul/of].
86
Khagendra & Associates G.P.O. 13867
Old Baneshwor-10, Kathmandu
Tel. : 4467567
Chartered Accountants E-mail : [email protected]
uf}d'vL lasf; a}+s lnld6]8sf
z]o/wgL dxfg'efjx¿ ;dIf k]z ul/Psf] :jtGq n]vfk/LIfssf] k|ltj]bg
xfdLn] uf}d'vL lasf; a}+s lnld6]8 sf] o;};fy ;+nUg @* h]i7 @)&# jf;nft, ;f]xL ldltdf ;dfKt cfly{s jif{sf] gfkmf gf]S;fg
lx;fa, gub k|jfx ljj/0f / OlSo'6Ldf ePsf] kl/jt{g tyf gub k|jfx ljj/0f tyf dxTjk"0f{ n]v f gLlt ;lxtsf] cfly{s jif{ @)&@÷&#
sf] ljlQo ljj/0fsf] n]vfk/LIf0f ;DkGg u/]sf 5f}+ .
ljQLo ljj/0fk|lt Joj:yfkgsf] pQ/bfloTj
g]kfn n]vfdfg tyf g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ plrt tyf oyfy{ lrq0f ug]{ ljQLo ljj/0fx¿ tof/ ug]{ pQ/bfloTj sDkgLsf]
Joj:yfkgdf /x]sf] 5 h; cGt{ut ;f/e"t lsl;dn] q'6L/lxt ljQLo ljj/0f tof/ ug]{, cGtl/s lgoGq0f k|0ffnLsf] th'df{, sfof{Gjog /
;~rfng ug]{, n]vf gLltx?sf] 5gf]6 tyf nfu" ug]{ tyf kl/:yLlt cg';f/ n]vf ;DalGw dxTjk"0f{ cg'dfg ug'{kb{5 .
n]vfk/LIfssf] pQ/bfloTj
Joj:yfkgn] tof/ u/]sf tL ljQLo ljj/0fx¿ pk/ n]vfk/LIf0fsf] cfwf/df cfkm\gf] dGtJo hf/L ug{' xfd|F] pQ/bfloTj xf] . xfdLn]
g]kfn n]vfk/LIf0fdfg tyf n]vfk/LIf0fsf] ;j{dfGo l;2fGtsf] cfwf/df n]vfk/LIf0f ;DkGg u/]sf 5f}+ . ljQLo ljj/0fsf] ;f/e"t ¿kdf
unt cf+s8f/lxt 5 eGg] s'/fdf ljZj:t x'gsf nflu tL n]vfk/LIf0f dfg cg';f/ of]hgf tof/ u/L tb\cg';f/ n]vfk/LIf0f ;DkGg
ug'{ kb{5 . ljQLo ljj/0fdf pNn]lvt /sd / v'nfOPsf cGo ljj/0fnfO{ k'i6\ofO{ ug]{ k|df0fsf] 58\s] k/LIf0f ;d]t n]v fk/LIf0fdf
;dfj]z x'G5 . sDkgLn] cjnDag u/]sf n]vf l;4fGt, Joj:yfkgn] u/]sf dxTjk"0f{ cg'dfg Pj+ ljQLo ljj/0f k|:t'ltsf] ;du| l:yltsf]
d"Nof°g klg n]vfk/LIf0fdf ;dfj]z x'G5 . n]vfk/LIf0fn] xfd|f] dGtJonfO{ kof{Kt cfwf/ k|bfg ug]{ s'/fdf xfdL ljZj:t 5f}+ .
sDkgL P]g, @)^# / a}+s tyf ljQLo ;+:yf P]g @)^#, adf]lhd b]xfo cg';f/ k|ltj]bg k]z ub{5f}+ .
s_ n]vfk/LIf0fsf] ;DaGwdf ;f]wgL tyf s}lkmot tna u/]sf s'/fx¿sf] hjfkm oyfzL3| kfof}+ .
v_ xfdLn] n]vfk/LIf0f u/]sf >]:tfx¿sf] cfwf/df sDkgLsf] lx;fa lstfa k|rlnt sfg"g adf]lhd 7Ls;“u
/flvPsf] 5 .
u_ sDkgLsf] zfvfx¿af6 k|fKt ljj/0f -;Dk"0f{ zfvfx¿sf] :jtGq n]vfk/LIf0f gul/Psf] ePtfklg_ xfd|f] n]vfk/LIf0fsf]
nflu kof{Kt lyof] .
3_ o; k|ltj]bg;“u ;DalGwt af;nft, gfkmf, gf]S;fg lx;fa, gub k|jfx ljj/0f tyf OSjL6Ldf ePsf] kl/jt{g Pj+ tT;DalGw
cg';"rLx¿ ;lxtsf] ljlQo ljj/0f g]kfn /fi6« a}+sn] tf]s]sf] 9f+rf / pQm ljj/0fx¿ sDkgLn] /fv]sf] n]vf;“u b'?:t /x]sf] 5 .
ª_ xfd|f] /fodf tyf xfdLnfO{ k|fKt hfgsf/L Pj+ lbOPsf :kli6s/0f / sDkgLsf] lx;fa lstfasf] k/LIf0faf6 ;~rfns
;ldlt jf ;f]sf s'g} ;b:o jf s'g} sd{rf/Ln] sfg"gL Joj:yf ljk/Lt sfdsfh u/]sf] jf sDkgLnfO{ xfgL gf]S;fgL
u/]sf] jf lxgfldgf u/]sf] kfOPg tyf g]kfn /fi6« a}+ssf] lgb]{zgsf] pNn3+g u/]sf] jf sDkgL tyf nuflg stf{x?sf]
xs jf ;'/Iff ljkl/t x'g] s'g} sfd u/]sf] / n]vf ;DalGw s'g} hfn;fhL u/]sf] hfgsf/Ldf cfPg .
r_ xfdL n]vfk/LIf0f u/]sf >]itfx?sf] cfwf/df sDkgLsf] sf/f]jf/ ;Gtf]ifhgs /x]sf] tyf cfkm\gf] sfo{IF]q leq /lx g]kfn
/fi6« a}+sn] lbPsf] lgb]{zg cg'?k u/]sf] kfO{of] .
5_ xfd|f] /fodf xfdL n]vfk/LIf0f >]itfx?sf] cfwf/df sDkgLn] g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd k|ofKt k"“hLsf]if /fv]sf]
tyf ;DklQdf ;Defljt gf]S;fgLsf] nflu k|of{Kt Joj:yf u/]sf] 5 .
/fo
xfd|f] /fo tyf xfdLnfO{ k|fKt ;'rgf tyf lbOPsf :ki6Ls/0f cg';f/ ;+nUg ljQLo ljj/0fx¿n] k|rlnt sfg'gsf clwgdf /xL nfu'
ug{ ;lsg] xb;Dd g]kfn n]vdfg tyf n]vfsf ;j{dfGo l;4fGtx? cg';f/ uf}d'vL lasf; a}+s lnld6]8sf] @)&# h]i7 @* ut]sf]
ljQLo l:ylt, ;f]xL ldltdf ;dfKt ePsf] cfly{s jif{sf] ;~rfng glthf / gub k|jfx l:ylt tyf OSjL6Ldf ePsf] kl/jt{g tyf n]vf
gLltsf] ;du|df plrt tyf oyfy{ lrq0f ub{5 / oL ljj/0fx¿ sDkgL P]g @)^#, a}+s tyf ljQLo ;+:yf ;DaGwL P]g @)^# / g]kfn
/fi6« a}+ssf] lgb]{zg cg';f/ l7s;“u tof/ ul/Psf] 5 .
ldltM @)&#÷)%÷@@ l;P=, vu]Gb| e§/fO{
:yfgM sf7df08f}+, g]kfn vu]Gb| P08 Pzf]l;o6\;
rf6{8{ Psfp06]06\;
87
uf}d'vL ljsf; a}+s lnld6]8
@)&# ;fn h]i7 @* ut] ;Ddsf]
jf;nft
k"“hL tyf bfloTj cg';"rL o; jif{ ¿= ut jif{ ¿=
!= z]o/ k"“hL $=! 71,210,880=00 59,283,870=00
@= hu]8f tyf sf]ifx? $=@ 25,457,281=38 5,533,878=89
#= C0fkq tyf a08 $=# – –
$= ltg{ af“sL shf{ ;fk6 $=$ – –
%= lgIf]k bfloTj $=% 809,305,836=14 712,484,180=20
^= e'QmfgL lbg'kg]{ ljnx? $=^ – –
&= k|:tfljt gub nfef+z – 496,572=63
*= cfos/ bfloTj – –
(= cGo bfloTj $=& 10,459,694=29 3,528,700=51
s"n k"“hL tyf bfloTj (!^,$##,^(!=*! &*!,#@&,@)@=@#
;DklQ cg';"rL o; jif{ ¿= ut jif{ ¿=
!= gub df}Hbft $=* 25,486,288=00 63,498,253=00
@= g]kfn /fi6« a}+sdf /x]sf] df}Hbft $=( 36,260,700=00 28,260,700=00
#= a}s÷ljQLo ;+:yfdf /x]sf] df}Hbft $=!) 4,956,359=90 15,258,431=32
$= dfu tyf cNk ;"rgfdf k|fKt x'g]/sd $=!! 176,776,649=40 160,266,293=06
%= nufgL $=!@ – –
^= shf{ ;fk6 tyf ljn v/Lb $=!# 658,636,875=04 506,635,339=11
&= l:y/ ;DklQ $=!$ 5,022,436=93 5,974,938=81
*= u}/ a}ls· ;DklQ $=!% – –
(= cGo ;DklQ $=!^ 9,294,382=54 1,433,246=93
s"n ;DklQ (!^,$##,^(!=*! &*!,#@&,@)@=@#
;Defljt bfloTj cg';"rL $=!&
;~rfnsx?sf] 3f]if0ff cg';"rL $=@(
k"“hLsf]if tflnsf cg';"rL $=#)
hf]lvd efl/t ;DklQ ljj/0f tflnsf cg';"rL $=#) -s_
k|d'v ;"rsf°x? cg';"rL $=#!
k|d'v n]vf gLltx? cg';"rL $=#@
n]vf;DaGwL l6Kk0fLx? cg';"rL $=##
$=! b]lv $=!&, $=#@ tyf $=## cg';"rLx? jf;nftsf cleGg c+u x'g\ .
xfd|f] cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
e'jg k|;fb kGy k|sfz kf}8]n yfg]Zj/ kf}8]n
ljQ k|d'v k|d'v sfo{sf/L clws[t cWoIf
l;P=, vu]Gb| e§/fO{
/fh]Gb| k|;fb >]i7 e'jg e08f/L s[i0f k|;fb e08f/L vu]Gb| P08 Pzf]l;o6\;
;~rfns ;~rfns ;~rfns rf6{8{ Psfp06]06\;
d]3/fh sIfktL df]xg rfkfufO{ l8NnL/fh e';fn uf]kfn k|;fb kf08]
;~rfns ;~rfns ;~rfns ;~rfns ldltM efb| @@, @)&#
88
uf}d'vL ljsf; a}+s lnld6]8
ldlt @)&@ >fj0f ! b]lv @)&# h]i7 @* ut] ;Ddsf]
gfkmf gf]S;fg lx;fa
ljj/0f cg';"rL o; jif{ ?= ut jif{ ?=
!= Jofh cfDbfgL $=!* 67,749,508=67 66,017,375=47
@= Jofh vr{ $=!( 36,176,672=28 39,839,287=11
v'b Jofh cfDbfgL #!,%&@, *#^=#( 26,178,088=36
#= sldzg tyf l8:sfp06 $=@) 3,427,734=34 3,320,301=50
$= cGo ;+rfng cfDbfgL $=@! 5,334,030=87 7,226,687=63
%= ;6xL 36a9 cfDbfgL $=@@ – –
s"n ;~rfng cfDbfgL $),##$,^)!=^) #^,&@%,)&&=$(
^= sd{rf/L vr{ $=@# 9,719,720=80 7,804,880=91
&= cGo ;~rfng vr{ $=@$ 9,014,442=74 8,521,458=34
*= ;6xL 36a9 gf]S;fg $=@@ – –
;Defljt gf]S;fgL Joj:yf cl3sf] ;~rfng d'gfkmf @!,^)),$#*=#^ @),#(*,&#*=@$
(= ;Defljt gf]S;fgL Joj:yfx? $=@% 2,524,456=57 1,656,557=08
;~rfng d'gfkmf !(,)&%,(*!=$( !*,&$@,!*!=!^
!)= u}/ ;+rfng cfDbfgL÷vr{ $=@^ – –
!!= ;Defljt gf]S;fgL Joj:yfaf6 lkmtf{ $=@& 178,269=10 342,459=72
lgoldt sf/fj] f/af6 ePsf] d'gfkmf 19,254,250=59 19,084,640=88
!@= c;fdfGo sf/f]jf/x¿af6 ePsf] cfDbfgL÷vr{ $=@* – –
;Dk"0f{ sf/f]jf/ ;dfj]z kl5sf] v'b d'gfkmf !(,@%$,@%)=%( !(,)*$,^$)=**
!#= sd{rf/L af]g; Joj:yf 1,750,386=00 1,734,967=35
!$= cfos/ Joj:yf %,@&%,%%&=!) %,@%$,%^$=(%
o; jif{sf]s/ Aoj:yf 5,527,779=00 5,346,762=95
laut jif{;Ddsf]s/ Aoj:yf 20,035=10 –
o; jif{sf]:yug s/ vr{÷-cfDbfgL_ -272,257=00_ -92,198=00_
v'b gfkmf÷gf]S;fg !@,@@*,#)&=$( !@,)(%,!)*=%*
$=!* b]lv
$=@*, $=#@ tyf $=## cf}+ cg';"rLx? gfkmf gf]S;fg
lx;fjsf cleGg c+u x'g\ .
xfd|f] cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
e'jg k|;fb kGy k|sfz kf}8]n yfg]Zj/ kf}8]n
ljQ k|d'v k|d'v sfo{sf/L clws[t cWoIf
l;P=, vu]Gb| e§/fO{
/fh]Gb| k|;fb >]i7 e'jg e08f/L s[i0f k|;fb e08f/L vu]Gb| P08 Pzf]l;o6\;
;~rfns ;~rfns ;~rfns rf6{8{ Psfp06]06\;
d]3/fh sIfktL df]xg rfkfufO{ l8NnL/fh e';fn uf]kfn k|;fb kf08]
;~rfns ;~rfns ;~rfns ;~rfns ldltM efb| @@, @)&#
89
uf}d'vL ljsf; a}+s lnld6]8
gfkmf gf]S;fg af“8kmf“8 lx;fa
ldlt @)&@ >fj0f ! b]lv @)&# h]i7 @* ut] ;Ddsf]
ljj/0f cg';"rL o; jif{ ?= ut jif{ ?=
cfDbfgL
!= ut jif{;Ddsf] ;+lrt d'gfkmf 301,325=35 512,723=12
@= o; jif{sf] d'gfkmf 12,228,307=49 12,095,108=58
#= ;6xL 36a9 sf]if – –
hDdf 12,529,632=84 !@,^)&,*#!=&)
vr{
!= ut jif{;Ddsf] ;+lrt gf]S;fg – –
@= o; jif{sf] gf]S;fg – –
#= ;fwf/0f hu]8f sf]if 2,445,661=00 2,419,021=72
$= e}k/L cfpg] hu]8f – –
%= ;+:yf ljsf; sf]if – –
^= nfef+z ;dLs/0f sf]if – –
&= sd{rf/L ;DaGwL hu]8fx? – –
*= k|:tfljt nfef+z – 496,572=63
(= k|:tfljt af]g; z]o/ – 9,434,880=00
!)= ljz]if hu]8f sf]if – –
!!= ;6xL 36a9 sf]if – –
!@= k"“hL lkmtf{ hu]8f sf]if – –
!#= k"“hL ;dfof]hg sf]if – –
!$= :yug s/ hu]8f – -43,968=00_
!%= nufgL ;dfof]hg sf]if – –
hDdf @,$$%,^^!=)) !@,#)^,%)^=#%
!^= ;+lrt d'gfkmf÷-gf]S;fg_ !),)*#,(&!=*$ #)!,#@%=#%
xfd|f] cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/ .
e'jg k|;fb kGy k|sfz kf}8]n yfg]Zj/ kf}8]n
ljQ k|d'v k|d'v sfo{sf/L clws[t cWoIf
l;P=, vu]Gb| e§/fO{
/fh]Gb| k|;fb >]i7 e'jg e08f/L s[i0f k|;fb e08f/L vu]Gb| P08 Pzf]l;o6\;
;~rfns ;~rfns ;~rfns rf6{8{ Psfp06]06\;
d]3/fh sIfktL df]xg rfkfufO{ l8NnL/fh e';fn uf]kfn k|;fb kf08]
;~rfns ;~rfns ;~rfns ;~rfns ldltM efb| @@, @)&#
90
uf}d'vL ljsf; a}+s lnld6]8
gub k|jfx ljj/0f
ldlt @)&@ >fj0f ! b]lv @)&# h]i7 @* ut] ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
-s_ sf/fj] f/ ;~rfngaf6 gub k|jfx -59,186,696=14_ -69,521,219=57_
!= gub k|flKt 76,511,273=88 76,906,824=32
!=! Aofh cfDbfgL 67,749,508=67 66,017,375=47
!=@ sldzg tyf l8isfp06 cfDbfgL 3,427,734=34 3,320,301=50
!=# ljb]zL ljlgdo sf/f]af/af6 cfDbfgL – –
!=$ ckn]lvt shf{sf] c;'nL – #$@,$%(=&@
!=% cGo cfDbfgL 5,334,030=87 7,226,687=63
@= gub e'QmfgL 54,812,124=91 63,383,142=52
@=! Jofh vr{ 29,514,478=04 39,839,287=11
@=@ sd{rf/L vr{ 9,157,903=88 7,804,880=91
@=# sfof{no ;~rfng vr{ 7,499,472=61 7,092,885=12
@=$ cfos/ e'QmfgL 6,938,999=15 –
@=% cGo vr{ 1,701,271=23 8,646,089=38
sfo{ut k"“hL (Working Capital) ultljlw cl3sf] gub k|jfx 21,699,148=97 13,523,681=80
;~rfng ;DaGwL rfn' ;DklQdf sdL÷-j[l¢_ -!&&,#%@,!&^=%&_ -#!$,#@^,@^)=$@_
!= dfu tyf cNk ;"rgfdf k|fKt x'g]/sddf sdL÷-j[l¢_ -16,510,356=34_ -160,266,293=06_
@= cGo cNksfnLg nufgLdf sdL÷-j[l¢_ – –
#= shf{ tyf ljN; v/Lbdf sdL÷-j[l¢_ -154,415,652=43_ -149,026,533=58_
$= cGo ;DklQdf sdL÷-j[l¢_ -6,426,167=80_ -5,033,433=78_
;~rfng ;DjGwL rfn' bfloTjdf -sdL_÷j[l¢ (^,$^^,##!=$^ 231,281,359=05
!= lgIf]k bfloTjdf -sdL_÷j[l¢ 96,821,655=94 228,075,706=21
@= ;l6{lkms]6 ckm l8kf]lh6df -sdL_÷j[l¢ – –
#= cNksfnLg ;fk6Ldf -sdL_÷j[l¢ – -1,071,428=58_
$= cGo bfloTjdf -sdL_÷j[l¢ -355,324=48_ 4,277,081=42
-v_ nufgL sf/f]jf/df gub k|jfx -@^^,)^$=((_ -1,107,778=54_
!= bL3{sfnLg nufgLdf sdL÷-j[l¢_ – –
@= l:y/ ;DklQdf sld÷-j[l¢_ -266,064=99_ -1,107,778=54_
#= bL3{sfnLg nufgLdf Jofh cfDbfgL – –
$= nfef+z cfDbfgL – –
%= cGo – –
-u_ ljQLo >f]t sf/f]jf/df gub k|jfx 19,138,724=70 4,920,990=00
!= bL3{sfnLg C0f -j08, l8j]~r/ cflb_ df j[l¢÷-sdL_ – –
@= z]o/ k"“hLdf j[l¢÷-sdL_ 11,927,010=00 4,920,990=00
#= z]o/ lk|ldodaf6 k|fKt /sd -j[l4÷sdL_ 7,695,095=00
#= cGo bfloTjdf j[l¢÷-sdL_ -483,380=30 –
$= g]kfn /fi6« a}+saf6 k||fKt ;x'lnot÷k"g/shf{df j[l¢÷-sdL_ – –
-3_ gub tyf a}+s df}Hbftsf] ljlgdo b/df ePsf] km/saf6 cfDbfgL – –
-ª_ o; jif{sf] ;Dk"0f{ ultljlwaf6 gub k|jfx -$),#!$,)#^=$#_ -^%,&)*,))*=!!_
-r_ gub tyf a}+sdf /x]sf] z'? df}}Hbft 107,017,384=32 172,725,392=44
-5_ gub tyf a}+sdf /x]sf] clGtd df}Hbft 66=703,347=79 107,017,384=33
xfd|f] cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
e'jg k|;fb kGy k|sfz kf}8]n yfg]Zj/ kf}8]n
ljQ k|d'v k|d'v sfo{sf/L clws[t cWoIf
/fh]Gb| k|;fb >]i7 e'jg e08f/L l;P=, vu]Gb| e§/fO{
s[i0f k|;fb e08f/L
;~rfns ;~rfns ;~rfns vu]Gb| P08 Pzf]l;o6\;
uf]kfn k|;fb kf08]
rf6{8{ Psfp06]06\;
d]3/fh sIfktL df]xg rfkfufO{ l8NnL/fh e';fn
;~rfns ;~rfns ;~rfns ;~rfns ldltM efb| @@, @)&#
91
uf}d'vL ljsf; a}+s lnld6]8
OSjL6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f
cf=j= @)&@÷&#
k"“hLut ;6xL
;l~rt gf= gf]= ;fwf/0f hu]8f z]o/ nufgL ;dfof]hg cGo :jtGq
ljj/0f z]o/ k"“hL -?=_ hu]8f sf]if ;lds/0f s"n /sd -?=_
-?=_ sf]if -?=_ lk|ldod-?=_ sf]i f -?=_ sf]if -?=_
-?=_ sf]if -?=_
z'? df}Hbft 59,283,870=00 301,325=35 5,123,451=54 – – – – 109,102=00 64,817,748=89
:yug s/ – – – – – – – – –
;dfof]hLt z'? df}Hbft %(,@*#,*&)=)) #)!,#@%=#% %,!@#,$%!=%$ – – – – !)(,!)@=)) ^$,*!&,&$*=*(
;dfof]hg –
xsk|b z]o/ hf/L 11,927,010=00 – – – – – – – 11,927,010=00
;j{;fwf/0f z]o/ hf/L – – – – – – – – –
o; cf=j=sf] v'b cfDbfgL – 12,228,307=49 – – – – – – 12,228,307=49
:yug s/ ;dfof]hg – – – – – – – – –
nufgL ;dfof]hg sf]if – – – – – – – – –
92
k|:tfljt gub nfef+; – – – – – – – – –
k|:tfljt jf]g; z]o/ – – – – – – – – –
z]o/ lk|ldodjf6 k|fKt – – – – 7,695,095=00 – – – 7,695,095=00
;fwf/0f hu]8f sf]ifdf /sdfGt/ – -@,$$%,^^!=))_ @,$$%,^^!=)) – – – – – –
clGtd df}Hbft &!,@!),**)=)) !),)*#,(&!=*$ &,%^(,!!@=%$ – &,^(%,)(%=)) – – !)(,!)@=)) (^,^^*,!^!=#*
xfd|f] cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
e'jg k|;fb kGy k|sfz kf}8]n yfg]Zj/ kf}8]n /fh]Gb| k|;fb >]i7 e'jg e08f/L s[i0f k|;fb e08f/L
ljQ k|d'v k|d'v sfo{sf/L clws[t cWoIf ;~rfns ;~rfns ;~rfns l;P=, vu]Gb| e§/fO{
vu]Gb| P08 Pzf]l;o6\;
lblnk/fh df:s] rf6{8{ Psfp06]06\;
df]xg rfkfufO{ l8NnL/fh e';fn uf]kfn k|;fb kf08]
;~rfns ;~rfns ;~rfns ;~rfns ldltM efb| @@, @)&#
uf}d'vL ljsf; a}+s lnld6]8
cg';"rL $=!
z]o/ k"+hL tyf :jfldTj
@)&# h]i7 @* ut] ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= z]o / k"“hL
!=! clws[t k"“hL !)),))),)))=)) !)),))),)))=))
-s !),)),))) ;fwf/0f z]o/ k|lt z]o/ ?= !)) n] 100,000,000=00 100,000,000=00
-v_ =======gg\l/l8d]jn lk|km/]G; z]o/ k|lt z]o/ ?=========n] – –
-u_ =========l/l8d]jn lk|km/]G; z]o/ k|lt z]o/ ?===========n] – –
!=@ hf/L k"“hL &!,@!),**)=)) $$,(@*,)))=))
-s_ &!@,!)*=*) ;fwf/0f z]o/ k|lt z]o/ ?= !)) n] 71,210,880=00 44,928,000=00
-v_ ========gg\l/l8d]jn lk|km/]G; z]o/ k|lt z]o/ ?=========n] – –
-u_ =========l/l8d]jn lk|km/]G; z]o/ k|lt z]o/ ?============n] – –
!=# r'Qmf k"“hL &!,@!),**)=)) $$,(@*,)))=))
-s_ &!@,!)*=*) ;fwf/0f z]o/ k|lt z]o/ ?= !)) sf] b/n] 71,210,880=00 44,928,000=00
-v_ ========gg\l/l8d]jn lk|km/]G; z]o/ k|lt z]o/ ?=========n] – –
-u_ =========l/l8d]jn lk|km/]G; z]o/ k|lt z]o/ ?============n] – –
!=$ k|:tfljt af]g; z]o/ – 9,434,880=00
!=% sN; Og P8efG; – 4,920,990=00
!=^ hDdf /sd -!=#±!=$±!=%_ &!,@!),**)=)) %(,@*#,*&)=))
z]o/ :jfldTj
o; jif{ ut jif{
z]o/ :jfldTj ljj/0f
∞ z]o/ k"“hL z]o/ k"[“hL ∞
!= :jb]zL :jfldTj !))=)) &!,@!),**)=)) $$,(@*,)))=)) !))
!=! g]kfn ;/sf/ – – – –
!=@ æsÆ au{sf Ohfhtkqk|fKt ;+:yfx? – – – –
!=# cGo Ohfhtkqk|fKt ;+:yfx? – – – –
!=$ cGo ;+:yfx? – – – –
!=$ ;j{;fwf/0f #)% 21,363,264=00 13,478,400=00 #)%
!=^ cGo -;+:yfks_ &)% 49,847,616=00 31,449,600=00 &)%
@= j}b]lzs :jfldTj – – – –
hDdf !)) &!,@!),**)=)) $$,(@*,)))=)) !))
93
dfly cg';"rLdf pNn]lvt ljj/0f cGtu{t )=% k|ltzt jf ;f] eGbf a9L z]o/ :jfldTj ePsf] JolQm÷;d"x÷kmd{÷sDkgLsf] ljj/0f
qm=;+= z]o/wlgx?sf] gfd z]o/ ;+Vof z]o/ k"“hL ?= wf/0f k|ltzt
! >L emk]Gb| /fh a}B 10,873 1,087,300=00 1=53%
@ >L t'N;L/fd l/hfn 7,121 712,100=00 1=00%
# l6sf/fd l/hfn 7,111 711,100=00 1=00%
$ gf/fo0f a}B 9,890 989,000=00 1=39%
% d]3/fh sIfktL 89,012 8,901,200=00 12=50%
^ s]bf/dfg sIfktL 89,013 8,901,300=00 12=50%
& /lag;g sIfktL 71,210 7,121,000=00 10=00%
* 6f]k s'df/ Gof}kfg] 7,121 712,100=00 1=00%
( km0ff{w/ e08f/L 3,560 356,000=00 0=50%
!) /f]rs ;'j]bL 7,121 712,100=00 1=00%
!! u'dfg/fh k'nfdL 10,682 1,068,200=00 1=50%
!@ afnk|;fb sdf{rfo{ 14,243 1,424,300=00 2=00%
!# s]za sdf{rfo{ 16,243 1,624,300=00 2=28%
!$ cf]d k|sf; >]i7 9,121 912,100=00 1=28%
!% >Ldlt ;/:jtf ;'jbL ] 7,120 712,000=00 1=00%
!^ ch''{g s'df/ sIfklt 7,121 712,100=00 1=00%
!& gd a= yfkf 7,120 712,000=00 1=00%
!* lza/fh kl08t 5,436 543,600=00 0=76%
!( w'|j s];L 7,121 712,100=00 1=00%
@) /fh s'df/ >]i 7 7,121 712,100=00 1=00%
@! >L u0f]; ;'j]bL 7,121 712,100=00 1=00%
@@ >L lai0ff uf}td 7,121 712,100=00 1=00%
@# >L eut axfb'/ sdf{rfo{ 19,802 1,980,200=00 2=78%
@$ >L afn s[i0f /fhe08f/L 7,121 712,100=00 1=00%
@% >L k|d] k|;fb kl08t 5,936 593,600=00 0=83%
@^ >LdtL /df ljZjsdf{ 4,076 407,600=00 0=57%
@& >L 8f= cfgGb s'df/ >]i7 14,243 1,424,300=00 2=00%
@* >L gljg kf]v|]n 7,121 712,100=00 1=00%
@( >L g]]qdl0f cfrfo{ 7,121 712,100=00 1=00%
#) >L /f]a/ l;+x lh= l;= 7,120 712,000=00 1=00%
#! >L nf]s axfb'/ a:g]t 4,077 407,700=00 0=57%
#@ >L ef]h axfb'/ a:g]t 7,121 712,100=00 1=00%
## >L /fd s[i0f cfrfo{ 7,121 712,100=00 1=00%
#$ >L k'|8]lG;on Soflk6n Dofg]hd]06 ln= 25,866 2,586,600=00 3=63%
94
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=@
hu]8f tyf sf]ifx?
@)&# h]i7 @* ut];Ddsf]
ljj/0f o; jif{ -?=_ ut jif{ -?=_
!= ;fwf/0f/j}wflgs hu]8f sf]if 7,569,112=54
5,123,451=54
@= k"FhLut hu]8f sf]if 7,695,095=00 –
@=! z]o/ lk|ldod 7,695,095=00 –
#= k"FhL lkmtf{ hu]8f sf]if (Capital Redemption – –
Reserve)
$= k"FhL ;dfof]hg sf]if – –
%= cGo hu]8f tyf sf]if 109,102=00 109,102=00
%=! e}k/L cfpg] hu]8f – –
%=@ ;+:yf ljsf; sf]if – –
%=# nfef+z ;lds/0f sf]if – –
%=$ ljz]if hu]8f sf]if – –
%=% ;DklQ k'gd{"Nof°g sf]if – –
%=& cGo :jtGq sf]if 109,102=00 109,102=00
%=* nufgL ;dfof]hg sf]if – –
^= ;l~rt gfkmf÷-gf]S;fg_ 10,083,971=84
301,325=35
&= ;6xL 36a9 sf]if – –
hDdf @%,$%&,@*!=#* %,%##,*&*=*(
cg';"rL $=#
C0fkq tyf a08
@)&# h]i7 @* ut];Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= ================= C0f k|ltzt a08÷C0fkq k|lt
a08÷C0fkq=========?= n]=======ldlt=============df
– –
hf/L ePsf]/ ldlt================df r'Qmf x'g]-xfn;Ddsf]
Redemption Reserve /sd ?==============_
@= ==========================k|ltzt a08÷C0fkq k|lt a08
÷C0fkq================?= n]=======ldlt==================== – –
df hf/L ePsf] / ldlt==============df r'Qmf x'g]
-xfn;Ddsf] Redemption Reserve /sd ?==============_
hDdf !±@±# – –
95
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=$
ltg{ af“sL shf{ tyf ;fk6L
@)&# h]i7 @* ut];Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
s= :jb]zL
!= g]kfn ;/sf/ – –
@= g]kfn /fi6« a}+s – –
#= l/kf] bfloTj – –
$= cGt/ a}+s tyf ljQLo ;+:yf – –
%= cGo ;+ul7t ;+:yfx? – –
^= cGo – –
hDdf – –
v= ljb]zL – –
!= a}+s+x? – –
@ cGo – –
hDdf – –
hDdf -s+v_ – –
96
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=%
lgIf]k lx;fa
@)&# h]i7 @* ut];Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= Aofh ltg'{ gkg]{ vftfx?
s= rNtL lx;fa %,@$%,@&#=^& #,$%&,*)@=&#
!= :jb]zL d'b|fdf %,@$%,@&#=^& #,$%&,*)@=&#
!=! g]kfn ;/sf/ – –
!=@ æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? – –
!=# cGo Ohfhtkqk|fKt ljQLo ;+:yfx? 746,628=22 1,444,091=73
!=$ cGo ;+ul7t ;+:yfx? 2,177,902=56 601,980=91
!=% JolQmut 2,320,742=89 1,411,730=09
!=^ cGo – –
@= ljb]zL d'b|fdf – –
@=! g]kfn ;/sf/ – –
@=@ æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? – –
@=# cGo Ohfhtkqk|fKt ljQLo ;+:yfx? – –
@=$ cGo ;+ul7t ;+:yfx? – –
@=% JolQmut – –
@=^ cGo – –
v= dflh{g – 10,000=00
! sd{rf/L hdfgt – –
@ hdfgt dflh{g – 10,000=00
# k|lttkq dflh{g – –
u= cGo *,*%@,$^)=&! !),%@),**&=!$
!= :jb]zL d'b|fdf *,*%@,$^)=&! !),%@),**&=!$
!=! ljQLo ;+:yfx? – –
!=@ cGo ;+ul7t ;+:yfx? 2,772,944=79 2,632,873=60
!=# JolQmut 6,079,515=92 7,888,013=54
@= ljb]zL d'b|fdf – –
@=!= ljQLo ;+:yfx? – –
@=@= cGo ;+ul7t ;+:yfx? – –
@=#= JolQmut – –
Aofh ltg'{ gkg]{ vftfx?sf] hDdf !$,)(&,&#$=#* !#,(**,^*(=*&
97
ljj/0f o; jif{ ?= ut jif{ ?=
!= Aofh ltg'{ kg]{ vftfx?
s= art lx;fa &!$,@#),$%(=%@ ^@%,)!*,&#&=%#
!= :jb]zL d'b|fdf 714,230,459=52 625,018,837=53
!=! ;+3 ;+:yfx? 63,517,190=11 25,922,693=60
!=@ JolQmut 650,713,269=41 580,584,719=58
!=# cGo – 18,511,424=35
@ ljb]zL d'b|fdf – –
@=! ;+3 ;+:yfx? – –
@=@ JolQmut – –
@=# cGo – –
v= d'2tL lx;fa &#,#@),^$*=$# ^^,%^&,#^$=$#
! :jb]zL d'b|fdf 73,320,648=43 66,567,364=43
!=! ;+3 ;+:yfx? 18,709,287=43 11,000,000=00
!=@ JolQmut 53,219,558=00 45,390,976=00
!=# cGo 1,391,803=00 10,176,388=43
@ ljb]zL d'b|fdf – –
@=! ;+3 ;+:yfx? – –
@=@ JolQmut – –
@=# cGo – –
u= dfu]sf] avt ltg'{kg]{ lx;fa &,^%^,((#=*! ^,()(,@**=#&
! :jb]zL d'b|fdf 7,656,993=81 6,909,288=37
!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx¿ – –
!=@ cGo Ohfhtkqk|fKt ljQLo ;+:yfx¿ 1,532,609=23 1,194,191=74
!=# cGo ;+ul7t ;+:yfx? 6,108,993=09 5,653,927=57
!=$ JolQmut – –
!=% cGo 15,391=49 61,169=06
@ ljb]zL d'b|fdf – –
@=! æsÆ ju{sf Ohfhtkq k|fKt ;+:yfx¿ – –
@=@ cGo Ohfhtkq k|fKt ljQLo ;+:yfx? – –
@=# cGo ;+ul7t ;+:yfx? – –
@=$ JolQmut – –
@=% cGo – –
3 ;l6{lkms]6 ckm l8kf]lh6 – –
! ;+ul7t ;+:yf – –
@ JolQmut – –
# cGo – –
Jofh ltg'{kg]{ vftfx?sf] hDdf &(%,@)*,!)!=&^ ^(*,$(%,$()=##
-!±@_ hDdf lgIf]k *)(,#)%,*#^=!$ &!@,$*$,!*)=@)
98
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=^
e'QmfgL lbg'kg]{ ljnx?
@)&# h]i7 @* ut] ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= :jb]zL d'b|f – –
@= ljb]zL d'b|f – –
hDdf – –
cg';"rL $=&
cGo bfloTj
@)&# h]i7 @* ut] ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= k]G;g÷pkbfg sf]if 427,744=53 46,479=45
@= sd{rf/L ;~ro sf]if 258,509=48 7,831=31
#= sd{rf/L sNof0f sf]i f – –
$= sd{rf/L af]g; Joj:yf 1,784,082=12 1,734,967=35
%= lgIf]kdf e'QmfgL lbg af“sL Aofh 6,667,422=16 5,227=92
^= ;fk6Ldf e'QmfgL lbg af“sL Aofh – –
&= kfsL g;s]sf] l8:sfp06 / sldzg – –
*= ;08«L qm]l86;{ 482,924=22 317,475=12
(= zfvf ldnfg lx;fa – –
!)= :yug s/ bfloTj – –
!!= e'QmfgL lbg af“sL nfef+z 13,192=33 –
!@= cGo *@%,*!(=$% !,$!^,&!(=#^
s= sd{rf/L ljbf jfkt Joj:yf 794,149=48 613,597=64
v= n]vfk/ LIf0f z'Ns 31,669=97 –
u= cGo -clu|d s/ s§L_ – 803,121=72
hDdf !),$%(,^($=@( #,%@*,&))=%!
99
uf}d'vL a}+s lnld6]8 cg';"rL $=*
gub df}Hbft
@)&# h]i7 @* ut];Ddsf]
ljj/0f o; jif{ ?= Uft jif{ ?=
!= :jb]zL d'b|f -l;Ssf ;d]t_ 25,486,288=00 63,275,637=00
@= ljb]zL d'b|f – 222,616=00
hDdf 25,486,288=00 63,498,253=00
cg';"rL $=(
g]kfn /fi6« a}+sdf /x]sf] df}Hbft
@)&# h]i7 @* ut];Ddsf]
ljb]zL d'b|f ?= df
ljj/0f :jb]zL d'b|f kl/jTo{ o; jif{ ?= ut jif{ ?=
ef= ?= hDdf
lj=d'=
! g]kfn /fi6« a}+s #@,@^),&))=)) – – – #@,@^),&))=)) @*,@^),&))=))
s= rNtL vftf 36,260,700=00 – – – 36,260,700=00 28,260,700=00
v= cGo vftf – – – – – –
cg';"rL $=!)
a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft
@)&# h]i7 @* ut];Ddsf]
ljb]zL d'b|f ?=df
ljj/0f :jb]zL d'b|f kl/jTo{ o; jif{ ?= ut jif{ ?
ef= ?= hDdf
lj=d"=
!= :jb]zL Ohfhtkqk|fKt ;+:yfx? $,(%^,#%(=)) – – – $,(%^,#%(=)) !%,@%*,$#!=#@
s= rNtL vftf 4,956,359=90 – – – 4,956,359=90 15,258,431=32
v= cGo vftf – – – – – –
@= ljb]zL a}+sx? – – – – – –
s= rNtL vftf – – – – – –
v= cGo vftf – – – – – –
hDdf $,(%^,#%(=)) – – – $,(%^,#%(=)) !%,@%*,$#!=#@
gf]6M @)&# h]i7 @* ut] ;DalGwt a}+s÷ljQLo ;+:yfx¿sf] ;dy{g kq cg';f/sf] s"n df}Hbft ?=$(,%^,#%(=() /x]sf] 5 .
100
uf}d'vL a}+s lnld6]8 cg';"rL $=!!
dfu tyf cNk ;"rgfdf k|fKt x'g] /sdx?
@)&# h]i7 @* ut];Ddsf]
ljj/0f o; jif{ ?= Uft jif{ ?=
!= :jb]zL d'b|fdf 176,776,649=40 160,266,293=06
@= ljb]zL d'b|fdf – –
hDdf !&^,&&^,^$(=$) !^),@^^,@(#=)^
cg';"rL $=!@
nufgL
@)&# h]i7 @* ut];Ddsf]
k|of]hg
ljj/0f o; jif{ ?= ut jif{ ?=
Jofkfl/s cGo
!= g]kfn ;/sf/sf] 6«]h/L lan – – – –
@= g]kfn ;/sf/sf] jrtkq – – – –
#= g]kfn ;/sf/sf] cGo C0fkq – – – –
$= g]kfn /fi6« a}+s C0fkq – – – –
%= ljb]zL C0fkq – – – –
^= :jb]zL Ohfhtkqk|fKt ;+:yf – – – –
&= ljb]zL a}+s – – – –
*= ;+ul7t ;+:yfx?sf] z]o/ – – – –
(= ;+ul7t ;+:yfx?sf] l8j]Gr/ tyf a08 – – – –
!)= cGo nufgL – – – –
s"n nufgL – – – –
Joj:yf – – – –
v"b nufgL – – – –
101
uf}d'vL ljsf; a}+s lnld6]8 cg;"rL $=!@ -s_
z]o/, l8j]~ r/ tyf aG8df nufgL
@)&# h]i7 @* ut];Ddsf]
ahf/
ljj/0f k/n df]n
?= Joj:yf /sd ?= o; jif{ ?= ut jif{ ?=
d"Nofg';f/ ?=
!= z]o/ nufgL – – – –
@= l8j]~r/ tyf jG8 nufgL – – – – –
s"n nufgL – – – –
#= hf]lvd ;DaGwL Joj:yf – – – –
#=! ut jif{;Ddsf Joj:yf – – – – –
#=@ o; jif{sf]yk÷36 – – – – –
s"n Aoj:yf – – – –
v"b nufgL –
102
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=!@=!
Jofkfl/s nufgL (Held For Trading)
@)&# h]i7 @* ut];Ddsf]
o; jif{ gfkmf÷
kl5Nnf] ahf/ xfnsf] ahf/ ut jif{ gfkmf÷
ljj/0f k/n d"No -gf]S;fg_ /sd -v– s}lkmot
d"No -s_ d"No -v_ -gf]S;fg_ /sd
s_
!= g]kfn ;/sf/sf] 6«]h/L ljn – – – – – –
@= g]kfn ;/sf/sf] artkq – – – – – –
#= g]kfn ;/sf/sf] cGo C0fkq – – – – – –
$= g]kfn /fi6« a}+s C0fkq – – – – – –
%= ljb]zL C0fkq – – – – – –
^= :jb]zL Ohfhtkqk|fKt ;+:yfsf] z]o/ – – – – – –
&= :jb]zL Ohfhtkqk|fKt ;+:yfsf] l8a]Gr/ tyf a08 – – – – – –
103
*= :jb]zL ;+ul7t ;+:yfsf] z]o/, l8a]Gr/ tyf a08 – – – – – –
(= lab]zL a}s nufgL (Placement) – – – – – –
!)= Inter Bank Lending – – – – – –
!!= cGo nufgL – – – – – –
s"n nufgL – – – – – –
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=!@=@
e'QmfgL ldlt;Dd wf/0f ug{] nufgL (Held To Maturity)
@)&# h]i7 @* ut] ;Ddsf]
k/n d"No -s_ xfn;Ddsf] o; jif{sf] Iflt o; jif{ gfkmf÷ ut jif{ gfkmf÷ s}lkmot
ljj/0f Iflt /sd -v_ /sd -u_ -gf]S;fg_ /sd -s– -gf]S;fg_ /sd
v– u_
!= g]kfn ;/sf/sf] 6«]h/L ljn – – – – – –
@= g]kfn ;/sf/sf] artkq – – – – – –
#= g]kfn ;/sf/sf] cGo C0fkq – – – – – –
$= g]kfn /fi6« a}+s C0fkq – – – – – –
%= ljb]zL C0fkq – – – – – –
104
^= :jb]zL Ohfhtkqk|fKt ;+:yfsf] z]o/ – – – – – –
&= :jb]zL Ohfhtkqk|fKt ;+:yfsf] l8a]Gr/ tyf a08 – – – – – –
*= :jb]zL ;+ul7t ;+:yfsf] z]o/, l8a]Gr/ tyf a08 – – – – – –
(= lab]zL a}s nufgL -Placement_ – – – – – –
!)= cGo nufgL – – – – – –
s"n nufgL – – – – – –
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=!@=#
laqmLsf] nflu pknAw nufgL (Available for Sale)
@)&# h]i7 @* ut];Ddsf]
k/n d"No kl5Nnf] ahf/ xfnsf] ahf/ o; jif{ sf]if ut jif{ gfkmf÷ s}lkmot
ljj/0f d"No -s_ d"No -v_ ;dof]hg /sd -v– -gf]S;fg_ /sd
s_
!= g]kfn ;/sf/sf] 6«]h/L ljn – – – – – –
@= g]kfn ;/sf/sf] artkq – – – – – –
#= g]kfn ;/sf/sf] cGo C0fkq – – – – – –
$= g]kfn /fi6« a}+s C0fkq – – – – – –
%= ljb]zL C0fkq – – – – – –
105
^= :jb]zL Ohfhtkqk|fKt ;+:yfsf] z]o/ – – – – – –
&= :jb]zL Ohfhtkqk|fKt ;+:yfsf] l8a]Gr/ tyf a08 – – – – – –
*= :jb]zL ;+ul7t ;+:yfsf] z]o/, l8a]Gr/ tyf a08 – – – – – –
(= lab]zL a}s nufgL -Placement_ – – – – – –
!)= cGo nufgL – – – – – –
s"n nufgL – – – – – –
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=!#
shf{, ;fk6, tyf lan vl/b juL{s/0f / ;f] sf] nflu Joj:yf
@)&# h]i7 @* ut];Ddsf]
v/Lb tyf l8:sfpG6
shf{ ul/Psf ljN;
ljj/0f :jb]zL o; jif{ ?= ut jif{ ?=
ljkGg ju{ ljb]zL hDdf :jb]zL ljb]zL hDdf
cGo
ljldt cljldt
!= ;lqmo shf{ ;fk6 (Performing) – @&,$!!,!#^=!* ^#&,#*!,%%(=&) – ^^$,&(@,^(%=** – – – ^^$,&(@,^(%=** %!!,&)&,)%@=%!
!=! c;n – 27,411,136=18 619,338,294=930 – 646,749,431=11 – – – 646,749,431=11 511,690,414=70
@=@ ;'Id lgu/fgL 18,043,264=77 – 18,043,264=77 – – – 18,043,264=77 16,637=81
@= lgl:qmo shf{ ;fk6 (Non Performing) – – !,&^#,!#(=#& – !,&^#,!#(=#& – – – !,&^#,!#(=#& $##,!#)=#!
@=! k'g/tflnsLs/0f÷k'g;+/rgf – – – – – – – – – –
@=@ sd;n – 880,535=87 – 880,535=87 – – – 880,535=87 60,698=02
@=# z+sf:kb – – 746,004=32 – 746,004=32 – – – 746,004=32
@=$ v/fa – – 136,599=18 – 136,599=18 – – – 136,599=18 372,432=29
-s_ s"n shf{ – @&,$!!,!#^=!* ^#(,!$$,^((=)& ^^^,%%%,*#%=@% ^^^,%%%,*#%=@% %!@,!$),!*@=*@
# shf{ gf]S;fgL Joj:yf
#=! c;n – – – – –
106
274,111=36 6,193,382=95 6,467,494=31 6,467,494=31 5,116,904=15
#=@ ;'Id lgu/fgL – – 721,730=59 – 721,730=59 – – – 721,730=59 332=76
#=# k'g/tflnsLs/0f÷k'g/;+/rgf – – – – – – – – – –
#=$ sd;n – – 220,133=97 – 220,133=97 – – – 220,133=97 15,174=51
#=% z+sf:kb – – 373,002=16 – 373,002=16 – – – 373,002=16
#=^ v/fa – 136,599=18 – 136,599=18 – – – 136,599=18 372,432=29
-v_ s"n Joj:yf – @&$,!!!=#^ &,^$$,*$*=*% &,(!*,(^)=@! – – – &,(!*,(^)=@! %,%)$,*$#=&!
$ ut jif{;Ddsf] Joj:yf
$=! c;n – 201,318=13 4,915,586=01 – 5,116,904=14 – – – 5,116,904=14 3,608,411=83
$=@ ;'Id lgu/fgL – – – – – – – –
$=# k'g/tflnsLs/0f÷k'g/;+/rgf – – 332=76 – 332=76 – – – 332=76 –
$=$ sd;n – – 15,174=51 – 15,174=51 – – – 15,174=51 125,344=81
$=% z+sf:kb – – – – – – – – – –
$=^ v/fa 192,933=08 179,499=21 – 372,432=29 – – – 372,432=29 523,468=08
-u_ ut jif{;Ddsf] Joj:yf – #($,@%!=@! %,!!),%(@=$( %,%)$,*$#=&) – – – %,%)$,*$#=&) $,@%&,@@$=&@
-3_ o;jif{sf] Joj:yfaf6 lkmtf{ – – 110,340=06 – 110,340=06 – – – 110,340=06 342,459=72
-ª_ o; jif{sf] yk Aoj:yf – -120,139=85_ 2,644,596=42 2,524,456=57 2,524,456=57 1,588,628=04
-r_ o; jif{sf] yk36 -3–ª_ -!@),!#(=*%_ @,%#$,@%^=#^ – @,$!$,!!^=%! – – – @,$!$,!!^=%! !,@$^,!^*=#@
v"b shf{ -s– v_ @&,!#&,)@$=*@ ^#!,$((,*%)=@@ – ^%*,^#^,*&%=)$ – – – ^%*,^#^,*&%=)$ %)^,^#%,##(=!!
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=!# -s_
shf{ ;fk6 tyf ljN; v/Lbsf] ;'/If0f
@)&# h]i7
@* ut];Dd
ljj/0f o; jif{ ?= ut jif{ ?=
-s_ ;'/lIft ^^^,%%%,*#%=@% %!@,!$),!*@=*@
!= rn÷crn ;DklQsf] ;'/If0fdf 661,905,516=38 505,886,016=95
@= :jb]zL Ohfhtkqk|fKt ;+:yfsf] hdfgtdf – –
#= ;/sf/L hdfgtdf – –
$= cGt/f{li6«o >]0fLs[t a}+ssf] hdfgtdf – –
%= lgof{t sfuhft (Export Document) sf] ;'/If0fdf – –
^= d'2tL /l;bsf] ;'/If0fdf 2,030,815=21 2,819,372=38
-s_ ;+:yfsf] cfkm\g} d'2tL /;Lbsf] ;'/If0f 2,030,815=21 2,819,372=38
-v_ cGo Ohfhtkqk|fKt ;+:yfsf] d'2tL /;Lbsf] ;'/If0f – –
&= ;/sf/L C0fkqsf] ;'/If0fdf – –
*= sfp06/ hdfgtdf – –
(= JolQmut hdfgtdf – –
!)= cGo ;'/If0fdf 2,619,503=66 3,434,793=49
-v_ c;'/lIft – –
hDdf ^^^,%%%,*#%=@% %!@,!$),!*@=*@
107
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=!$
l:y/ ;DklQ
@)&# h]i7 @* ut] ;Ddsf]
;DklQ
ljj/0f o; jif{ ?= ut jif{ ?=
ejg kl/jxg ;fwg d]l zg/L sfof{no ;fdfg cGo
!= k/ndf]n
-s_ ut jif{sf] df}Hbft – 140,000=00 1,786,848=50 6,494,211=60 2,176,047=01 10,597,107=11 9,942,454=51
-v_ o; jif{ yk – – – 266,065=00 – 266,065=00 654,652=60
-u_ o; jif{ k'gd"{Nof°g÷k'gn]{vg – – – – – – –
-3_ o; jif{sf] laqmL – – – – – – –
-ª_ o; jif{sf] ckn]vg – – 81,569=00 414,902=78 – 496,471=78 –
s"n -s±v±u±3±ª_ k/ndf]n – !$),)))=)) !,&)%,@&(=%) ^,#$%,#&#=*@ @,!&^,)$&=)! !),#^^,&))=## !),%(&,!)&=!!
@= x|f; s§L
108
-s_ ut jif{ ;Ddsf] – 86,478=93 776,100=70 4,063,633=18 939,626=84 5,865,839=65 4,666,507=65
-v_ o; jif{sf] – 9,678=07 135,217=39 599,132=21 180,855=22 924,882=89 1,199,331=98
-u_ x|f; s§L k'gd"{Nof°g÷k"gn]{vg – – – – – – –
-3_ x|f; s§L /sd ;dfof]hg÷lkmtf{ – – 53,112=57 324,191=57 – 377,304=14 –
s"n x|f; s§L – (^,!%&=)) *%*,@)%=%@ $,##*,%&#=*@ !,!@),$*@=)^ ^,$!#,$!*=$) %,*^%,*#(=^#
#= a's Eofn' -WDV*_ -!-@_ – $#,*$#=)) *$&,)&#=(* @,))^,*))=)) !,)%%,%^$=(% #,(%#,@*!=(# $,&#!,@^&=$*
$= hUuf – – – – – – –
%= k"“hLut lgdf{0f -k"“hLs/0f ul/g' kg]{_ – – – – – – –
^= nLh xf]N8 ;DklQ – – – – – 1,069,155=00 1,243,671=33
hDdf -#±$±%±^_ – $#,*$#=)) *$&,)&#=(* @,))^,*))=)) !,)%%,%^$=(% %,)@@,$#^=(# %,(&$,(#*=*!
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=!%
u}/ a}+ls· ;DklQ
@)&# h]i7 @* ut] ;Ddsf]\
C0fL jf kf6L{sf] u}/ a}+ls· ;DklQ s'n u}/ a}+ls· gf]S;fgL Joj:yf v"b u}/ a}+ls· ;DklQ ?= o; jif{ ?=
gfd 7]ufgf ;sf/ u/s ] f] ldlt ;DklQ /sd ? k|ltzt /sd ?=
– – – – – –
– – – – – –
– – – – – –
– – – – – –
s"n hDdf – – – – – –
109
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=!^
cGo ;DklQ
@)&# h]i7 @* ut] ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= d;nGb df}Hbft 230,998=07 384,551=80
@= nufgLdf c;'n ug{ af+sL cfDbfgL – –
#= shf{df c;'n ug{ af+sL Jofh 8,904,211=76 – 547,947=85
Go'gM Aofh d"NtjL /sd -8,904,211=76_ – -547,947=85_
$= c;'n ug{ af“sL sldzg –
%= ;08«L 8]6;{ – 6,779,599=82 340,778=85
^= sd{rf/L ;fk6L / k]ZsL 176,000=00 135,430=07
&= cu|Ld e'QmfgL 210,405=50 42,145=83
* dfu{:y gub – –
(= dfu{:y cGo -r]s ;d]t_ – –
!)= ljgf ;"rgf 8«fkm\6sf]e"QmfgL – –
!!= ckn]vg x'g af“sL vr{ – 296,403=28
!@= zfvf ldnfg lx;fa – –
!#= :yug s/ ;DklQ 381,359=00 109,102=00
!$= cGo 1,516,020=15 124,835=10
-s_ w/f}6L – 36,000=00 36,000=00
-v_ v'b clu|d cfos/ – 1,480,020=15 88,835=10
-u_ cGo – –
hDdf (,@($,#*@=%$ !,$##,@$^=(#
cg';"rL $=!^ -s_
cGo ;DklQ -yk ljj/0f_
@)&# h]i7 @* ut] ;Ddsf]
o; jif{ ?=
ljj/0f
! Jfif{ ;Dd ! Jfif{ b]lv dfly # jif{;Dd # jif{ eGbf dfly
!= shf{df c;'n ug{ af+sL Aofh *,()$,@!!=&^ – –
@= ljgf ;"rgf 8«fkm\6sf] e'QmfgL – – –
#= zfvf ldnfg lx;fa – – –
$= :jb]zL ljb]zL Ph]G;L lx;fa – – –
110
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=!&
;Defljt bfloTjx?
@)&# h]i7 @* ut] ;Ddsf]
ljj/0f o; jif{ ? ut jif{ ?=
!= ;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] – –
@= k|lttkqx? -k"/f /sd_ – –
-s_ ^ dlxgf eGbf sd cjlwsf] – –
-v_ ^ dlxgf eGbf a9L cjlwsf] – –
#= k'gM l8:sfp06 ul/Psf ljnx? – –
$= Dofb gfl3 g;s]sf] Uof/]G6L÷a08 ^,!)),)))=)) $,^)),)))=))
-s_ la8 a08
-v_ k/km/d]G; a08 ^,!)),)))=)) $,^)),)))=))
-u_ cGo Uof/]G6L÷a08 – –
%= r'Qmf jf e"QmfgL x'g af“sL z]o / nufgL – –
^= km/jf8{ PS:r]~r sG6«fS6sf] af“sL bfloTjx? – –
&= sn]S;gdf /x]sf lanx? – –
*= d~h'/L tyf ;dy{g (Acceptance & Endorsement) – –
(= k|Tofe"lt k|ltj4tf (Underwriting Commitment) – –
!)= ckl/jTo{ shf{ k|ltj4tf (Irrevocable Loan Commitment) 66,793,421=08 16,703,936=65
!!= cGt/fli6«o >0fLs[t a}+ssf] sfpG6/ Uof/]G6Ldf lbPsf] Uof/]G6L – –
!@= clu|d e'QmfgL Uof/]G6L (Advance Payment Guarantee) – –
!#= shf{ k|jfxsf] nfuL ljQLo hdfgt (Financial Guarantee) – –
!$= cfos/ jfkt ;Defljt bfloTj (Contingent Liabilities on Income Tax) – –
hDdf &@,*(#,$@!=)* @!,#)#,(#^=^%
111
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=!*
Aofh cfDbfgL
ldlt @)&@ >fj0f ! b]lv @)&# h]i7 @* ut];Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
s= shf{ ;fk6 / clwljsif{df ^#,&&*,)%#=)) ^#,@*@,#*#=#@
!= shf{ ;fk6 46,461,756=41 46,352,340=01
@= clwljsif{ 17,316,296=59 16,930,043=31
v= nufgLdf – –
!= g]k fn ;/sf/sf] C0fkq – –
s_ 6«h/ ] L laN; – –
v_ ljsf; C0fkq – –
u_ /fli6«o artkq – –
@= ljb]zL C0fkq – –
#= g]kfn /fi6« a}+ssf] C0fkq – –
$= l8j]G r/ tyf a08 – –
%= cGt/ a}+s nufgLdf Aofh – –
s_ a}+s÷ljQLo ;+:yfx? – –
v_ cGo ;+:yfx? – –
u= Ph]G;L df}Hbftdf #,(&!,$%%=^& @,&#$,((@=!%
!= :jb]zL a}+s÷ljQLo ;+:yfx? 3,971,455=67 2,734,992=15
@= ljb]zL a}+sx? – –
3= dfu tyf cNk;"rgfdf k|fKt x'g] df}Hbftdf – –
!= :jb]zL a}+s÷ljQLo ;+:yfx? –
@= ljb]zL a}+sx? – –
ª= cGodf – –
!= ;l6{lkms]6 ckm l8kf]lh6 – –
@= cGt/ a}+s÷ljQLo ;+:yf shf{ – –
#= cGo –
hDdf ^&,&$(,%)*=^& ^^,)!&,#&%=&&
112
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=!(
Jofh vr{
ldlt @)&@ >fj0f ! b]lv @)&# h]i7 @* ut] ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
s= lgIf]k bfloTjdf #^,!&^,^&@=@* #(,&(*,)$&=%$
!= d'2tL lgIf]k ^,)#),$!@=$$ ^,&(),#@)=*%
!=! :jb]zL d'b|f 6,030,412=44 6,790,320=85
!=@ ljb]zL d'b|f – –
@= art lgIf]k @(,()(,(%^=#@ ##,))&,&@^=^(
@=! :jb]zL d'b|f 29,909,956=32 33,007,726=69
@=@ ljb]zL d'b|f – –
#= dfu]sf] avt ltg'{kg]{ lgIf]k @#^,#)#=%@ –
#=! :jb]zL d'b|f 236,303=52 –
#=@ ljb]zL d'b|f – –
$= ;l6{lkms]6 ckm l8kf]lh6;\ – –
v= shf{ ;fk6df – $!,@#(,%&
!= C0fkq tyf aG8 – –
@= g]kfn /fi6« a}+saf6 k|fKt shf{ – –
#= cGt/ a}s÷ljQLo ;+:yf shf{ – –
$= cGo ;+ul7t ;+:yf – –
%= cGo shf{ tyf k'g/shf{ – 41,239=57
u= cGodf – –
hDdf #^,!&^,^&@=@* #(,*#(,@*&=!!
113
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=@)
sldzg tyf l8isfp06
ldlt @)&@ >fj0f ! b]lv @)&# h]i7 @* ut] ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
s= ljN; v/Lb tyf l8:sfp06 – –
!= :jb]zL – –
@= ljb]zL – –
v= sldzg #,$@&,&#$=#$ #,#@),#)!=%)
!= k||lttkq – –
@= hdfgtkq 51,000=00 66,000=00
#= sn]S;g kmL –
$= /]ld6]G; kmL 3,376,734=34 3,254,301=50
%= qm]l86÷8]lj6 sf8{ – –
^= z]o/ k|Tofe"lt÷lgisfzg – –
&= ;/sf/L sf/f]jf/ jfkt – –
*= O=k|f= sldzg jfkt – –
(= a§f cfDbfgL – –
u= cGo –
hDdf #,$@&,&#$=#$ #,#@),#)!=%)
cg';"rL $=@!
cGo ;~rfng cfDbfgL
ldlt @)&@ >fj0f ! b]lv @)&# h]i7 @* ut] ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= ;]km l8kf]lh6 eN6sf] ef8f – –
@= qm]l86 sf8{ lg:sfzg tyf gjLs/0f – –
#= ATM sf8{ lg:sfzg tyf gjLs/0f – –
$= 6]n]S;÷l6=l6= – –
%= ;]jf z'Ns 3,823,760=00 5,487,965=02
^= gjLs/0f z'Ns 1,085,152=00 1,055,092=00
&= cGo 425,118=87 683,630=61
hDdf %,##$,)#)=*& &,@@^,^*&=^#
114
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=@@
;6xL 36a9 cfDbfgL÷gf]S;fgL
ldlt @)&@ >fj0f ! b]lv @)&# h]i7 @* ut] ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= ljlgdo b/df ePsf] km/saf6 – –
@= ljb]zL d'b|f sf/f]af/af6 -a§f afx]s_ – –
hDdf cfDbfgL÷-gf]S;fg_ – –
cg';'rL $=@#
sd{rf/L vr{
ldlt @)&@ >fj0f ! b]lv @)&# h]i7 @* ut] ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= tna 5,972,181=47 5,305,550=19
@= eQf 1,723,732=53 1,584,522=98
#= ;~rosf]ifdf yk 347,498=20 284,436=99
$= tflnd vr{ 2,964=00 –
%= kf]zfs 311,309=00 222,105=00
^= cf}ifwf]krf/ – –
&= aLdf 106,852=27 128,777=75
*= k]G;g tyf pkbfg Joj:yf 381,265=08 75,940=27
(= cGo *&#,(!*=@% @)#,%$&=&#
-s_ ;l~rt labf jfktsf]Joj:yf 180,551=84 112,647=57
-v_ labf afktsf]vr{ 285,366=72 81,700=16
-v_ cGo 407,999=69 9,200=00
hDdf (,&!(,&@)=)) &,*)$,**)=(!
115
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=@$
cGo ;~rfng vr{
ldlt @)&@ >fj0f ! b]lv @)&# h]i7 @* ut] ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= 3/ef8f 967,739=00 1,008,392=00
@= aQL, lah'nL / kfgL 138,088=00 131,997=00
#= dd{t tyf ;Def/ !)%,!&!=)) &$,)$(=(*
-s_ ejg – –
-v_ ;jf/L ;fwg 5,330=00 3,600=00
-u_ cGo 99,841=00 70,449=98
$= aLdf 867,237=01 906,293=68
%= kf]i6]h, 6]n]S;, 6]lnkmf]g, km\ofS; 383,945=00 424,269=00
^= sfof{no pks/0f kmlg{r/ / ;Def/ 43,135=00 130,843=00
&= e|d0f eQf / vr{ 160,789=00 211,216=00
*= d;nGb / 5kfO{ 522,175=78 547,742=70
(= kqklqsf tyf k':ts 13,720=00 29,351=00
!)= lj1fkg 61,102=00 175,346=00
!!= sfg"gL vr{ – –
!@= rGbf 29,800=00 65,211=00
!#= ;~rfns ;ldlt ;DaGwL vr{ !(%,!))=)) !^^,&))=))
-s_ a}7s eQf 159,000=00 144,300=00
-v_ cGo vr{ 36,100=00 22,400=00
!$= ;fwf/0f ;ef ;DaGwL vr{ 211,895=01 135,761=75
!%= n]vfk/LIf0f ;DaGwL #^*,($)=)) @@^,$()=))
-s_ n]v fk/LIf0f z'Ns 197,750=00 139,450=00
-v_ cGo vr{ 171,190=00 87,040=00
!^= /sd :yfgfGt/ sldzg 1,028,899=00 862,465=24
!&= l:y/ ;DklQdf x|f; s§L 1,093,184=22 1,199,331=98
!*= k"j{ ;~rfng vr{ ckn]vg – –
!(= z]o/ lgisfzg vr{ 440,590=84 248,531=60
@)= k|fljlws ;]jf ;f]wegf{ 67,122=00 187,810=00
@!= dgf]/Ghg vr{ – 13,801=00
@@= ckn]vg vr{ 421,785=91 229,241=24
@#= ;'/Iff vr{ – 10,500=00
@$= lgIf]k tyf shf{ ;'/If0f lk|ldod 729,419=62 527,119=66
@%= sldzg / l8:sfpG6 21,125=40 3,935=00
@^= cGo !,!$#,$&*=(% !,))%,)%(=%!
-s_ OGwg vr{ 123,482=00 138,961=00
-v_ Joj;fo k|jw{g 66,417=20 178,405=04
-u_ z]o/ /lhi6«f/ vr{ 250,000=00 –
-3_ dh{/;“u ;DalGwt vr{ 235,985=00 –
-ª_ btf{ gjLs/0f z'Ns 268,010=00 331,311=00
-r_ ljljw vr{ 199,584=75 356,382=47
hDdf (,)!$,$$@=&$ *,%@!,$%*=#$
116
uf}d'vL a}+s lnld6]8 cg';"rL $=@%
;Defljt gf]S;fgL Joj:yf
ldlt @)&@ >fj0f ! b]lv @)&# h]i7 @* ut] ;Ddsf]
ljj/0f o; jif{ ut jif{ ?=
!= shf{ gf]S;fgL Joj:yfdf ePsf] a[4L 2,524,456=57 1,588,628=04
@= nufgL gf]S;fgL Joj:yfdf ePsf] a[4L – –
#= u}/ a}+ls· ;DklQ gf]S;fgL Joj:yf – –
$= cGo ;DklQdf ul/Psf] Joj:yf – 67,929=04
hDdf @,%@$,$%^=%& !,^%^,%%&=)*
cg';"rL $=@^
u}/ ;~rfng cfDbfgL÷gf]S;fg
ldlt @)&@ >fj0f ! b]lv @)&# h]i7 @* ut] ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= nufgL laqmLaf6 cfDbfgL÷-gf]S;fg_ – –
@= ;DklQ laqmLaf6 cfDbfgL÷-gf]S;fg_ – –
#= nfe+fz – –
$= g]kfn /fi6« a}+saf6 k|fKt ;x'lnot – –
s= tf]lsPsf] zfvfx?sf] gf]S;fg jfkt Ifltk"lt{ – –
v= Aofh Ifltk"lt{ – –
u= ;6xL sfpG6/ – –
%= cGo – –
v"b u}/ ;~rfng cfDbfgL÷-gf]S;fg_ – –
cg';"rL $=@&
;Defljt gf]S;fgL Joj:yfaf6 lkmtf{
ldlt @)&@ >fj0f ! b]lv @)&# h]i7 @* ut] ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= shf{ gf]S;fgL Joj:yfaf6 lkmtf{ 110,340=06 342,459=72
@= u}/ a}+ls· ;DklQ gf]S;fgL Joj:yfaf6 lkmtf{ – –
#= nufgL Joj:yfaf6 lkmtf{ – –
$= cGo ;DklQsf] Joj:yfaf6 lkmtf{ 67,929=04 –
hDdf !&*,@^(=!) #$@,$%(=&@
117
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=@*
c;fdfGo sf/fj] f/x¿af6 ePsf] cfDbfgL÷vr{
ldlt @)&@ >fj0f ! b]lv @)&# h]i7 @* ut] ;Ddsf]
ljj/0f o; jif{ ?= ut jif{ ?=
!= ckn]vg ePsf] shf{sf] c;'nL – –
@= :j]lR5s cjsfz vr{ – –
#= c;'nL x'g g;Sg] shf{sf] ckn]vg -$=@* s_ – –
$= cGo vr{÷cfDbfgL – –
hDdf – –
cg';"rL $=@* -s_
ckn]lvt shf{sf] ljj/0f
cfly{s jif{ @)&@÷&# h]i7
@* ut];Ddsf]
ckn]vg lwtf]sf] k|sf/
lwtf] d"Nof°gsf] shf{ :jLs[t shf{ c;"nLsf nflu
qm=;+= shf{ k|sf/ ul/Psf] /sd tyf /sd s}lkmot
cfwf/ -?_ ug]{ clwsf/L÷tx eP u/s
] f k|of;
-?_ -?_
!= rfn' k"“hL – – – – – –
@= kl/of]hgf – – – – – –
#= l:y/ k"“hL – – – – – –
$= AolQmut – – – – – –
%= cGo – – – – – –
s"n – – – – – –
118
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=@(
;+rfns, sfo{sf/L k|d'v, ;+:yfks, sd{rf/L / z]o
/xf]N 8/x?nfO{ uPsf] shf{ ;fk6 ljj/0f
@)&# h]i7
@* ut];Dd
vl/b tyf l8:sfpG6 ul/Psf lanx? / shf{, ;fk6 tyf clwljsif{df k|jflxt s"n /sd dWo] ;~rfns, sfo{sf/L k|d'v, ;+:yfks, sd{rf/L, z]o/ xf]N8/x¿
/ lghx¿sf] kl/jf/sf ;b:o jf To:tf JolQm hdfgL a;]sf] jf Dofg]lh· Ph]G6 ePsf] s'g} ;+:yf jf sDkgLnfO{ uPsf] /sdsf] ljj/0f b]xfo adf]lhd 5 .
ut jif{;Ddsf] jfFsL o; jif{ c;'nL o; jif{ ;Ddsf] af“sL
;+:yfks÷;~rfns÷sfo{sf/L k|d'vsf] gfd o; jif{ yk -?_
;f“jf -?_ Jofh -?_ ;f“jf -?_ Jofh -?_ ;f“jf -?_ Jofh -?_
-s_ ;~rfns – – – – – – –
-v_ sfo{sf/L k|d'v – – – – – – –
-u_ ;+:yfks – – – – – – –
-3_ sd{rf/L – – – – – – –
119
-ª_ z]o/wgLx? – – – – – – –
hDdf – – – – – – –
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=#)
k"“hLsf]if tflnsf
@)&# h]i7 @* ut];Dd
-?= xhf/df_
ljj/0f o; jif{ ut jif{
-s_ k|fylds k"“hL (^,@*^=*) ^$,$!@=@$
!_ r'Qmf k"“hL -;fwf/0f z]o/_ 71,210=88 44,928=00
@_ k|:tfljt af]g; z]o/ – 9,434=88
#_ z]o/ lk|ldod 7,695=10 –
$_ lkmtf{ gx'g] cu|lwsf/ z]o/ – –
%_ ;fwf/0f hu]8f sf]if 7,569=11 5,123=45
^_ ;l~rt gfkmf÷-gf]S;fg_ 10,083=97 512=72
&_ k"“hL lkmtf{ hu]8f sf]if – -211=40_
*_ k"“hL ;dfof]hg sf]if – –
(_ sN; Og P8efG; – 4,920=99
!)_ :yug s/ sf]if 109=10 –
!!_ cGo :jtGq sf]ifx? – –
36fpg]M – –
- Voflt (Goodwill) jfktsf] /sd 381=36 –
– :yug s/ ;DklQ -Deferred Tax Assets) – –
- ;Ldf eGbf a9L z]o/, ;'/If0fkqdf nufgL ul/Psf] /sd – –
- ljQLo :jfy{ /x]sf] sDkgLsf] lwtf]kqdf nufgL ul/Psf] /sd – 296=40
- cjf:tljs ;DklQ (Fictitious Assets) – –
- g]=/f= a}+s lgb{]zg kfngf gu/L :jk|of]h gsf nflu 3/hUuf vl/b u/]sf] /sd – –
- ;LdfeGbf a9L cfjf; ejg lgdf{0f tyf hUuf lasf;df nufgL u/]sf] /sd – –
- tf]lsPsf] ;doleq laqmL ljt/0f ug{] g;s]sf] z]o/ k|Tofe"lt – –
- k|rlnt P]g tyf sfg"gn] k|ltaGw u/]sf] JolQm tyf ;d"xx¿nfO{ k|bfg
u/]sf] shf{ tyf ;'ljwfx?
-v_ k"/s k“"hL &,!*(=@@ %,!!&=@$
!_ c;n shf{sf] nflu ul/Psf] shf{ gf]S;fgL Joj:yf 7,189=22 5,117=24
@_ cltl/Qm shf{ gf]S;fgL Aoj:yf – –
#_ xfOlj|8 k"“hL pks/0fx? – –
$_ ;'/If0f g/flvPsf] ;xfos cfjlws C0f – –
%_ ;6xL ;dLs/0f sf]if – –
^_ ;DklQ k'gd{"Nof°g sf]if – –
&_ nufgL ;dfof]hg sf]if – –
-u_ hDdf k“"+hLsf]if -s ± v_ !)#,$&^=)# ^(,%@(=$*
-3_ hf]lvd efl/t ;DklQsf] cfwf/df sfod ug'{kg{] Go"gtd k"“hLsf]if
k"“hLsf]if -!! k|ltzt_ 91,266=50 67,109=48
k|fylds k"“hL -%=% k|ltzt_ 45,633=25 33,554=74
k"“hLsf]if -clws÷Go"g_ -!=$& k|ltztn]clws_ 12,209=53 2,420=00
k|fylds k"“hL -clws÷Go"g_ -^=!! k|ltztn]clws_ 50,653=55 30,857=50
120
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=#) -s_
hf]lvd efl/t ;DklQ laj/0f tflnsf
@)&# h]i7 @* ut] ;Dd
o; jif{ ut jif{
jf;nft adf]lhdsf ;DklQ (On Balance - Sheet Assets) ef/
/sd hf]lvd efl/t ;DklQ /sd hf]lvd efl/t ;DklQ
gub df}Hbft )% 25,486,288=00 – 63,498,253=00 –
;'g -ljlgdo of]Uo_ )% – – – –
g]kfn /fi6« a}+sdf /x]sf] df}Hbft )% 36,260,700=00 – 28,260,700=00 –
g]kfn ;/sf/sf] C0fkqdf ul/Psf] nufgL )% – – – –
g]kfn /fi6« a}ssf] C0fkqdf ul/Psf] nufgL )% – – – –
cfg}d'2tL /;Lbsf]lwtf]df k"0f{ ;'/lIft x'g]u/L k|bfg ul/Psf]d'2tL /;Lb lwtf]shf{ )% 2,030,815=21 – 2,819,372=38 –
;/sf/L C0fkqsf] lwtf]d f k"0f{ ;/lIft x'g] u/L k|bfg ul/Psf] shf{ )% – – – –
art kqsf] kfpg' kg{] Jofh /sd -Accrued Interest_ )% – – –
ljkGg ju{ shf{ cGtu{t u0fgf x'g] o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifdf v / u
ju{sf Ohfhtkq k|fKt ;+:yfn] hDdf u/]sf] /sd )% – – – –
121
:jb]zL a}+s tyf ljQLo ;+:yfx¿df /x]sf] df}Hbft∕ d'2tL /;Lbsf] bfaL (Claim) @)% 4,956,359=90 991,271=98 175,524,724=38 35,104,944=88
cGo Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿sf] d'2tL /;Lbsf] lwtf]df k"0f{ ;'/lIft x'g]
u/L k|bfg ul/Psf] d'2tL /l;b lwtf] shf{ @)% – – – –
ljb]zL a}+sx¿df /x]sf] df}Hbft @)% – – – –
dfu]sf] avt k|fKt x'g] /sd -Money at Call ) @)% 176,776,649=40 35,355,329=88 – –
cGt/fli6«o >]0fLs[t (Rated) a}+ssf] Uof/]G6Ldf uPsf] shf{ @)% – – – –
cGt/fli6«o >]0fLs[t (Rated) a}+sdf u/]sf] cGo nufgL @)% – – – –
cGt/ a}+s ;fk6L @)% –
z]o/, l8a]Gr/ Pj+ j08df ePsf] nufgL !))% – – – –
cGo nufgLx¿ !))% – – – –
shf{ ;fk6 tyf laN; v/Lb÷l8:sfp06 ;d]t -s"n /sd_ !))% 664,525,020=04 664,525,020=04 509,320,810=44 509,320,810=44
l:y/ ;DklQx? !))% 5,022,436=93 5,022,436=93 5,974,938=80 5,974,938=80
kfpg'kg{] cGo v"b Aofh /sd !))% – – – –
cGo ;a} ;DklQx? -v"b cu|Ld s/ bflvnf afx]s_ !))% 7,814,362=39 7,814,362=39 1,344,411=83 1,344,411=83
;Ldf gf3]sf] l/on :6]6÷cfjf;Lo 3/ shf{ !%)% – – – –
-s_ hDdf (@@,*&@,^#!=*& &!#,&)*,$@!=@@ &*^,&$#,@!)=*# %%!,&$%,!)%=(%
-v_ jf;nft aflx/sf] sf/f]jf/ (Off-Balance Sheet Items)
laN; sng]S;g )% – – – –
km/jf8{ ljb]zL ljlgdo ;Demf}tf !)% – – – –
^ dlxgf eGbf sd calwsf] k|ltt– kq -k'/} /sd_ @)% – – – –
cGt/fli6«o >]0fLs[t -Rated_ ljb]zL a}+ssf] sfpG6/df hf/L ul/Psf] Uof/]G6L @)% – – – –
^ dlxgf eGbf a9L cjlwsf] k|ltt– kq -k'/} /sd_ %)% – – – –
lj8j08, k/k/d]G; j08, k|Tofe"lt (Underwriting) ;DaGwL k|lta4tf %)% 6,100,000.00 3,050,000.00 4,600,000.00 2,300,000.00
k'gM v/Lb ug{] zt{df laqmL u/]sf] shf{ %)% – – – –
clu|d e'StfgL (Advance Payment Guarantee) !))% – – – –
ljQLo tyf cGo hdfgt (Financial and Other Guarantee) !))% – – – –
122
ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment) !))% 66,793,421.08 66,793,421.08 16,703,936.65 16,703,936.65
cfos/ jfkt ;Defljt bfloTj !))% – – – –
Acceptance ;lxt cGo ;a} k|sf/sf ;Defljt bfloTjx¿ !))% – – – –
k'g l8:sfp06 ul/Psf lanx? !))% – – –
r'Qmf jf e'Qmfg x'g af“sL z]o/ nufgL !))% – – – –
e'QmfgLsf nflu bfjL k/]sf] hfdgt (Unpaid Guarantee Claims) @))% – – – –
;+:yf pk/ bfla k/]s
f t/ ;+:yfn] bfloTj l:jsf/ gu/]s
f ;+Defljt bfloTjx? @))% – – – –
-v_ hDdf &@,*(#,$@!=)* ^(,*$#,$@!=)* @!,#)#,(#^=^% !(,))#,#(^=^%
;~rfng hf]lvd jfkt sfod ug'{ kg]{ /sd -u_ !))% $^,!$#,^#!=%( $^,!$#,^#!=%( #(,##&,!^)=%$ #(,##&,!^)=%$
s'n hf]lvd efl/t ;DklQ hDdf -s_ ±-v_ ±-u_ !,)$!,()(,^*$=% $ *@(,^(%,$&#=*( *$&,#*$,#)*=)@ ^!),)*^,@)#=!$
uf}d'vL ljsf; a}+s lnld6]8 cg';"rL $=#!
k|d'v ;"rsf°
sDtLdf ljut % jif{sf] kl/;"rsx¿
cfly{s jif{
ljj/0f ;"rfsf°
@)^*÷)^( @)^(÷)&) @)&)÷)&! @)&!÷)&@ @)&@÷)&#
! v"b gfkmf÷s"n cfDbfgL k|ltzt k|ltzt 7=51 13=70 12=00 15=80 15=98
@ k|lt z]o/ cfDbfgL ?= 5=70 12=41 15=72 26=92 17=17
# k|lt z]o/ ahf/ d"No ?= – – – 422=00 –
$ d"No cfDbfgL cg'kft -PE Ratio_ cg'kft – – – 15=68 –
% z]o/ k"“hLdf nfef+z -af]g; ;lxt_ k|ltzt – 4=00 8=00 21=00 –
^ z]o/ k"“hLdf gub nfef+z e'QmfgL k|ltzt – – 4=00 1=11 –
& Aofh cfDbfgL÷shf{ tyf ;fk6 k|ltzt 10=05 11=95 13=76 12=36 12=04
* sd{rf/L vr{÷s"n ;~rfng vr{ k|ltzt 19=42 16=74 14=12 13=90 55=99
( s"n lgIf]k tyf ;fk6Ldf Aofh vr{ k|ltzt 5=32 6=32 7=10 5=59 5=29
!) ;6xL 36a9 cfDbfgL÷s"n cfDbfgL k|ltzt – – – – –
!! sd{rf/L af]g;÷s"n sd{rf/L vr{ k|ltzt 4=39 12=91 14=94 22=23 18=01
123
!@ v"b gfkmf÷shf{ ;fk6 k|ltzt 1=04 2=06 1=95 2=36 2=04
!# v"b gfkmf÷s"n ;DklQ cg'kft 0=01 0=01 0=01 0=02 1=48
!$ s"n shf{÷lgIf]k k|ltzt 79=26 80=05 68=01 65=92 82=36
!∞ s"n ;~rfng vr{÷s"n ;DklQ k|ltzt 8=10 8=18 8=99 7=35 2=04
!^ hf]lvd efl/t ;DklQdf k"“hLsf]ifsf] kof{Kttf
-s_ k|fylds k"“hL k|ltzt 14=38 14=40 11=18 10=56 11=61
-v_ k"/s k"“hL k|ltzt 0=88 0=85 0=85 0=84 0=87
-u_ s"n k"“hLsf]if k|ltzt 15=26 15=25 12=03 11=40 12=47
!& t/ntf (CRR) cg'kft 4=52 5=51 4=51 5=01 5=18
!* lgis[o shf{÷s"n shf{ k|ltzt 0=66 0=29 0=28 0=08 0=26
!(= cfwf/ Jofh b/ - Base rate_ k|ltzt N/A N/A 12=30 10=04 8=65
@) Aofhb/ cGt/ (Weighted Average Interest Rate Spread) k|ltzt 6=58 7=06 8=04 8=10 6=75
@! a's g]6jy{ ?= 20,310=43 42,447=73 47,700=55 64,817=75 96,668,161=38
@@ s"n z]o/ ;+Vof 227,650=00 416,000=00 449,280=00 449,280=00 712,108=80
@# s"n sd{rf/L ;+Vof 39 40 47 56 55
@$ cGo – – – – –
cg';"rL $=#$
uf}d'vL ljsf; a}+s lnld6]8
;+:yfks÷;+:yfks ;d"xsf z]o/ wgLn] cfkm\gf] :jfldTjdf /x]sf] z]o/ cGo a}+s tyf ljQLo ;+:yfdf lwtf] /fvL shf{ lnPsf] ljj/0f
qm=;+= ;+:yfks÷;+:yfks ;d"x ;+:yfkssf] :jfldTjdf sfod /x]sf] z]o/ shf{ ljj/0f s}lkmot
cGtu{t kg{] z]o/wgLsf] gfd
s"n lsQf ;+Vof s"n r"Qmf k"“hLsf] shf{ lnPsf] cGo a}s÷ljQLo shf{ /sd lwtf]df /x]sf] z]o/
k|ltzt ;+:yfsf] gfd lsQf ;+Vof
124
cg';"rL $=#@
uf}d'vL lasf; a}+s lnld6]8
lah'jf/ ^, Ko"7fg
cfly{s jif{ @)&@÷&# h]i7 @* ut];Ddsf]
ljQLo ljj/0f;+u ;DalGwt k|d'v n]vf gLltx?
!= ;fdfGo hfgsf/L M
uf}d'vL lasf; a}+s lnld6]8 -h;nfO{ o;kZrft ljsf; a}+s elg ;Daf]wg ul/Psf]5_ g]kfndf
:yflkt l;ldt
bfloTj ePsf]sDkgLsf]?kdf Ko"7fg lhNnfdf ! lhNnf sfo{If]q ePsf]ævÆ ju{sf]ljQLo ;+:yfsf]?kdf ljQLo
sf/f]jf/ ug{ Ohfhtkqk|fKt u/L df3 !!, @)^^ b]lv cfˆgf]sf/fjf/ ] ;~rfng ub}{cfPsf]df ldlt h]i7 @*, @)&#
;Dddf o; ljsf; a}+s n]Ko"7fg lhNnf lah'jf/ uf=lj=;= j8f g+= ^ cjl:yt /lhi68{ sfof{no tyf d'Vo zfvfsf
;fy} Ko"7fg lhNnfsf] le+u[, vn+uf, axfg], a/f}nf / afUb'Nnf zfvfaf6 ;]jf ;~rfng ub}{ cfPsf] lyof] . ldlt
h]i7 @(, @)&# af6 o; ljsf; a}+s a'6jn pkdxfgu/kflnsf, ?kGb]xL lhNnfdf s]Gb|Lo sfof{no /xL !) lhNnf
sfo{If]q /x]sf] ævÆ ju{sf] If]qLo:t/sf] ljQLo ;+:yfsf ?kdf sfo{ ;~rfng ul//x]sf] zfOg /];'·f 8]enkd]06 a}+s
lnld6]8 ;+u ufleO{ pQm ljsf; a}+s sf]gfdaf6 PsLs[t sf/f]af/ ub}+cfPsf]5 .
ljsf; a}+ssf] z]o/ g]kfn lwtf]kq ljlgod ahf/ lnld6]8df ;"rLs[t /x]sf] lyof] .
@= ;~rfns ;ldltaf6 ljQLo ljj/0fsf]:jLs[lt M
ljsf; a}+ssf] cfly{s jif{ @)&@÷)&# h]i7 @*, @)&# ;Ddsf] ljQLo ljj/0f pk/f]Qm b'O{ ljsf; a}+s ufleO{ ag]sf]
zfOg /];'Ëf 8]enkd]06 a}+s lnld6]8sf] ;~rfns ;ldltsf] ldlt @)&#÷)%÷@@ ut]sf] a}7saf6 :jLs[t ePsf]
5.
#= k|d'v lqmofsnfk M
k|rlnt sfg'g, g]kfn /fi6« a+}ssf]lgb{]zgx? tyf a+s} tyf ljlQo ;+:yf ;DaGwL P]g, @)^# n]:jLs[lt k|bfg
u/]adf]lhd o; ljsf; a}+sn] If]qLo:t/sf] ævÆ ju{sf] ljlQo ;+:yfsf] ?kdf lqmofsnfkx? tyf ljQ Jofkf/,
ljk|]if0f nufotsf cGo ljQLo ;]jfx? ;d]t k|bfg ub}{ cfPsf] lyof] . oL ;]jfx? k|bfg ubf{ a}wflgs cfjZostfx?
tyf g]kfn /fi6« a}+saf6 hf/L ul/Psf lgb]{zgx? Kffngf ul/Psf 5g\ .
$= ljQLo ljj/0fx? tof/Lsf] cfwf/ M
o; ljsf; a}+snfO{ ;+rfng /x]s} cj:yfdf zfOg /];'Ëf 8]enkd]06 a}+sdf ;Dk'0f{ ;DklQ tyf bfloTj ;g]{ u/L
ldlt @)&#÷)@÷@* ut]b]lv uflePsf] Pj+ of] ;+:yf 5'§} lgsfosf] ?kdf sfo{/t g/x]sf] ePtfklg 5'§} pNn]v
u/]sf]afx]s ;fljs gLltx? cjnDjg u/L ljQLo ljj/0fx? tof/ ul/Psf 5g\ . ljQLo ljj/0fx? g]kfnL
?k}oF fdf
k|:t't ul/Psf]5 .
%= k|d'v n]vf gLltx?sf];f/f+z tyf k|:t'tLs/0fsf]cfwf/ M
-s_ ljQLo ljj/0fx? tof/ ubf{ cfwf/ dflgPsf n]vf gLltx? tn pNn]v ul/Psf 5g\ . cGoyf pNn]v
ul/Psf]df
afx]s oL gLltx?sf]kfngf lg/Gt/ ?kdf ul/Psf]5 .
-v_ ljQLo ljj/0fx? cGoyf pNn]v ul/Psf]df
afx]s P]ltxfl;s d"No cjwf/0ff cg'?k tof/ ul/Psf 5g\ .
-u_ cGoyf pNn]v ul/Psf]df afx]s ljQLo sf/f]jf/x? k|f]befjL cfwf/ -Accrual Basis_ df n]vfÍg u/L ;f]xL
cg'?k ljQLo ljj/0fx? tof/ ul/Psf] 5 .
125
^= ljQLo ljj/0fsf] n]vfª\sgsf cfwf/ M
ljQLo ljj/0fx? tof/ ubf{ g]kfn /fi6« a}+sn] hf/L u/]sf cfly{s jif{ @)&@÷)&# nfO{ nfu' x'g] lgb]{zgx?, g]kfn
n]vfdfg af]8{åf/f hf/L g]kfn n]vfdfgx? -nfu" x'g] xb;Dd_, ;fdfGotof :jLs[t n]vf l;¢fGtx?, a}+lsË If]qdf
ljBdfg n]vf gLltx?, sDkgL P]g @)^# tyf a}+s tyf laQLo ;+:yf ;DaGwL P]g @)^# adf]lhd tof/ ul/Psf
5g\ .
&= l:y/ ;DklQ tyf x|f;s§L n]vf°g
gLlt M
-s_ l:y/ ;DklQx?nfO{ P]ltxfl;s nfut cjwf/0ffsf] (Historical Cost Concept) cfwf/df n]vfÍg ug]{ gLlt
cjnDag ul/Psf]5 .
-v_ l:y/ ;DklQx?df Xf;s§L cfos/ P]g, @)%* cg';f/ ejg, ;jf/L ;fwg, sfof{no ;fdfg, d]l;g/L tyf cGo
;DkQL u/L kFfr ;d'xdf juL{s/0f u/L cfos/ P]gdf tf]lsPsf]
b/ tyf k|lqmof jdf]lhd
x|f;s§L u/LPsf]5
h'g g]kfn n]vfdfgsf] k|fjwfg jdf]lhd 5}g . x|f;s§Lsf] k|sf/ lgDg jdf]lhd /x]sf 5g .
;DklQsf] k|s[lt x|f; b/
ejg %Ü
;jf/L ;fwg @)Ü
sfof{no pks/0fx? @%Ü
kmlg{r/ lkmSr;{ OTofbL @%Ü
cGo ;DklQ !%Ü
-u_ cb[Zo ;DklQx? h:t}sDKo"6/ ;ˆ6j]o/ cfbLnfO{ ^=% aif{df ;dfg'kflts b/df x|f;s§L ug]{gLlt /x]sf]5 .
-3_ sDkgLn] k§fdf lnO{Psf] ejgdf x'g] l:y/ k|s[ltsf] lgdf{0f -Lease Hold Assets_ sf] ckn]vg !) aif{df
;dfg'kflts b/df x|f;s§L ug]{gLlt /x]sf]5 .
*= k"+hLs[t gul/g];DklQx? ;DaGwL n]vfª\sg gLlt M
?= %,)))÷– ;Ddsf l:y/ ;DklQx?nfO{ k"+FhLs[t gu/L vr{ n]Vg]gLlt lnOPsf]5 .
(= cfos/ Joj:yf gLlt M
ljsf; a}+sn] k|rlnt cfos/ P]g tyf lgodfjnL adf]lhd s/of]Uo cfosf] u0fgf u/L ;f]xL adf]lhd cfos/
Joj:yf ug]{gLlt lnPsf]5 / clGtd s/ lgwf{/0f x'Fbf ;f]Joj:yf /sd leGg ePdf ;f]xL cg'?k ;DalGwt jif{df
cfjZos ;dfof]hg ul/g]5 .
cfos/ ljj/0f tyf ljQLo ljj/0f aLr ;DklQ bfloTjdf x'g cfpg]c:yfoL km/ssf]u0fgf u/L eljiodf
;dfof]hg x'g]km/sx¿nfO{ xfn sfod s/sf]b/df :yug s/ Joj:yf ug]{gLlt /x]sf]5 . :yug s/ u0fgfsf]
ljj/0f n]vf ;DaGwL l6Kk0fLdf v'nfO{Psf]5 .
!)= nufgL n]vf°g gLlt M
-s_ ljsf; a}+s sf];Dk"0f{ nufgLnfO{ Jofkfl/s nufgL “Held for Trading”, e'QmfgL ldlt;Dd wf/0f ug]{
nufgL “Held to Maturity” tyf ljqmLsf]nfuL pknAw nufgL “Available for Sale” u/L tLgj6f ju{df
juL{s/0f ug]{gLlt cjnDag ul/Psf]5 .
-v_ Jofkfl/s nufgL “Held for Trading” cGtu{t cNksfndf d'Nodf x'g]kl/jt{gaf6 gfkmf cfh{g ug]{
p2]Zon] ul/Psf nufgL ;dfj]z ul/Psf] 5 h;nfO{ ljQLo ljj/0fsf] cg';"rL $=!@=! df b]vfO{Psf] 5 .
?kdf d"NofÍg ug]{(Marked to Market on
o; ju{df juL{s/0f ul/Psf nufgLnfO{ ahf/b/ cg'?k b}lgs
126
Daily Basis) / d"Nodf x'g]leGgtfnfO{ gfkmf÷gf]S;fg
lx;fj vftfdf b]vfpg]
gLlt cjnDag ul/Psf]5 .
-u_ e'QmfgL ldlt;Dd wf/0f ug]{nufgL (Held to Maturity) nfO{ k/n d"No (Cost Price) af6 Iflt
(Impairments) 36fP/ cfpg] ckn]lvt nfutdf (Amortized Cost) df d"NofÍg ug]{ul/Psf]5 . IfltnfO{
;DalGwt cjlwsf]gfkmf÷gf]S;fg lx;fj vftfdf vr{ n]Vg] gLlt cjnDag ul/Psf]5 = o; au{df juL{s[t
ul/Psf nufgLnfO{ ljQLo ljj/0fsf] cg';"rL $=!@=@ df b]vfO{Psf] 5 .
-3_ Aofkfl/s nufgL (Held for Trading) / e'QmfgL ldlt;Dd wf/0f ug]{nufgL (Held For Maturity) df
gkg]{;Dk'0f{ nufgLnfO{ ljqmLsf]nflu pknAw nufgL (Available for Sale) cGt{ut juL{s/0f ul/Psf] 5,
h;nfO{ ljQLo ljj/0fsf]cg';"rL $=!@=# df b]vfOPsf]5 = o; ju{df juL{s[t ul/Psf nufgLnfO{ ahf/ b/
cg'?k jflif{s ?kdf d"NofÍg (Marked to Market on Annual Basis) u/L leGgtfnfO{ nufgL ;dfof]hg
sf]if (Investment Adjustment Reserve) dfkm{t ;dfof]hg ug]{ ul/Psf] 5 eg] nfut d"No eGbf ahf/
d"No sd ePsf]v08df sd eP;Ddsf]/sdnfO{ gfkmf gf]S;fg lx;fadf vr{ n]vL Aoj:yf ul/Psf]5 .
ljqmLsf] nflu pknAw nufgL kf]6{kmf]lnof] (Available for Sale Portfolio) sf]@ k|ltzt ;Ddsf]/sd
nufgL ;dfof]hg sf]if (Investment Adjustment Reserve) v8f u/L /fVg]gLlt cjnDag ul/Psf]5 .
t/, g]kfn /fi6« a}+ssf]PsLs[t lgb]{zgsf]O=k|f= lgb]{zg g+= * df ePsf]Aoj:yf cGtu{t ;"rLs[t gePsf
sDkgLx?sf] z]o/df ul/Psf] nufgLdf ztk|ltzt nufgL ;dfof]hg sf]if v8f ul/Psf] 5 .
;/sf/L C0fkq, lasf; C0fkq tyf 6«]h/L ljndf ePsf]nufgLnfO{ nfut d"Nodf n]vfÍg
ug]{gLlt /xsf]
] 5 .
o; jif{ h]i7 @*, @)&# sf] cGTodf sDkgLsf] o; zLif{s cGtu{t s'g} sf/f]jf/ g/x]sf] .
!!= ;6xL 36a9 ;dfof]hg
gLlt M
sDkgLn]ef/tLo d'b|fsf];6xL sf/f]jf/sf]dfq Ohfht lnPsf]5 . o; jif{ h]i7 @*, @)&# df ljb]zL ljlgdodf
;DklQ tyf bfloTj g/x]sf] .
!@= u}/ a}+ls· ;DkQLsf] n]vfª\sg gLlt M
g]kfn /fi6« a}+ssf] u}/ a}+lsË ;DklQ ;DaGwL n]vfÍg gLlt cg'?k u}/ a}+lsË ;DklQ sa'n ubf{sf] ;dodf ;Dk"0f{
n]gf /sd cyjf lwtf] /x]sf] ;DklQsf] k|rlnt ahf/ d"No (Fair Market Price) dWo]h'g sd 5 ;f]xL /sddf
u}/ a}+lsË ;DklQsf] n]vfÍg ug]{ gLlt /x]sf] 5 . u}/ a}+lsË ;DklQ n]vfÍg u/]sf] aif{df g} ;Dk"0f{ /sdsf] gf]S;fgL
Aoj:yf ul/g] gLlt /x]sf] 5 .
o; jif{ h]i7 @*, @)&# ;Dddf ljsf; a}+ssf] u}/ a}+lsË ;DklQ /x]sf] 5}g .
!#= Aofh tyf cGo cfDbfgL u0fgf tl/sf M
-s_ Aofh u0fgfsf] cfwf/ M Aofh lbg'kg]{lgIf]k / ;fk6L vftfx?df Aofh lb+bf / shf{ ;fk6df Aofh ln+bf #^%
lbgnfO{ ! jif{sf]cfwf/ dfgL u0fgf ug]{gLlt /x]sf]5 . To:t}nufgLdf kfpg]AofhnfO{ #^% lbgsf]! jif{sf]
cfwf/ dfgL u0fgf ug]{gLlt /x]sf]5 .
-v_ Aofh cfDbfgL M Jofh cfDbfgLnfO{ g]kfn /fi6« a}+ssf] PsLs[t lgb{]lzsf adf]lhd gub k|fKtLsf] cfwf/df
n]vfÍg ul/Psf] 5, h'g g]kfn n]vfdfgdfkb08 (NAS 07) cg'?k 5}g .
-u_ nufgL af6 cfDbfgL M nufgLaf6 k|fKt Aofh cfDbfgLnfO{ k|f]befjL cfwf/ -Accrual Basis_ df n]vfÍg ug]{
gLlt /x]sf]] 5 .
-3_ sldzg cfDbfgL M hdfgt tyf cGo sldzg cfDbfgLnfO{ gub k|fKtLsf]cfwf/ -Cash Basis_ df n]vfÍg
ul/Psf] 5 h'g g]kfn n]vfdfgdfkb08 (NAS 07) cg'?k 5}g .
-ª_ Aofh vr{ M Aofh ltg'{kg]{lgIf]k bfloTj tyf shf{ ;fk6df ltg'{ kg]{Aofh /sdnfO{ k|f]befjL cfwf/ -Accrual
Basis_ df n]vfÍg ug]{ gLlt /x]sf] 5 .
127
-r_ cGo cfDbfgL tyf vr{x? M cGo cfDbfgL tyf sd{rf/L tyf sfof{no ;~rfng vr{ nufot cGo ;Dk"0f{
vr{x?nfO{ k|fbefjL
] cfwf/df -Accrual Basis_ n]vfÍg ug]{ gLlt /x]sf]] 5 .
!$= shf{ ;fk6 tyf lan vl/bsf];f+jf tyf Aofh c;'n ug]{gLlt M
g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ k'g/;+/rgf / k'g/tflnsLs/0f ul/Psf shf{ afx]s
ljsf; a}+s
n] ;DalGwt
C0fLaf6 /sd c;'n pk/ ubf{ To:tf]c;'n /sd dWo]af6 ;j{k|yd c;'n pk/ ug{'kg]{b:t'/, z'Ns, h/Ljfgf /
Aofh /sd ;Dk'0f{ ?kdf c;'n pk/ ePkl5sf]cj:yfdf dfq af+sL /sd ;fFjfdf cfjZos lx;fa ldnfg ug]{gLlt /x]sf]5 .
!%= shf{ gf]S;fgL Aoj:yf tyf c;'nL x'g g;Sg]shf{x?sf]ckn]vg gLlt M
g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ ljsf; a}+ssf] s'n shf{ tyf ;fk6LnfO{ juL{s/0f u/L ;f]xL cg';f/ hf]lvd
Aoxf]g]{ sf]ifdf hDdf ug]{ gLlt lnOPsf] 5 . q}dfl;s ?kdf shf{ gf]S;fgL Aoj:yfdf ;dfof]hg u/L yk36 ug]{
ul/Psf]5 . shf{, ;fk6 tyf ljn v/LbnfO{ jf;nftdf shf{ gf]S;fgL Aoj:yf kl5sf]v'b d"Nodf b]vfOPsf]5 .
c;'n x'g g;Sg] shf{ /sd ckn]vg ubf{ g]kfn /fi6« a}+sn] hf/L u/]sf] lgb]{zg tyf ljsf; a}+ssf] shf{ ckn]vg
gLltsf]clwgdf /xL ;~rfns ;ldltsf]:jLs[ltaf6 dfq shf{ ckn]vg ug]{gLlt lnOPsf]5 .
!^= ;fwf/0f hu]8f
sf]ifdf
afF8kmfF8 gLlt M
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# cg'?k gfkmf÷gf]S;fg
lx;fjaf6 b]lvPsf]
v'b gfkmfsf]@) k|ltzt
/sdnfO{ ;fwf/0f hu]8f sf]ifdf afF8kmfF8 ug]{gLlt cjnDjg ul/Psf]5 .
!&= sd{rf/L pkbfg tyf cGo ;'ljwf jfkt Joj:yf gLlt M
-s_ ljsf; a}+ssf]sd{rf/L lgodfjnL cg';f/ sd{rf/Lx?nfO{ pkbfg sf]ifsf] Joj:yf ul/Psf]5 . o; cf=j=
@)&@÷)&# df sDkgLn]pkbfg Joj:yf jfkt ?= #,*!,@^%÷)* vr{ hgfOPsf]5 . pkbfg sf]if jfktsf]
vr{nfO{ cg';"rL @# cGtu{t k]G;g tyf pkbfg Joj:yf zLif{sdf b]vfO{ Psf]5 .
-v_ ;+lrt labfsf]xsdf @)&# h]i7 @* ;Dd ;+:yfdf sfo{/t sd{rf/Lx?sf];+lrt ljbf u0fgf u/L ;f]jfktsf]
/sd Joj:yf ul/Psf] 5 .
-u_ sd{rf/Laf6 tnasf]!) k|ltzt ;+rosf]if afkt s6fO{ ;f]xL a/fj/sf]/sd yk u/L :jLs[t cjsf; sf]ifdf
hDdf ug]{ ul/Psf] 5 .
-3_ sd{rf/L af]g; Joj:yf cGtu{t af]g; P]g adf]lhd
;Dk'0f{ sf/f]jf/kl5 tyf cfos/ Joj:Yff clwsf]v'b
gfkmfaf6 !) k|ltztsf]b/n]x'g]/sd jf]g; jfkt lx;fj u/L 5'§ofOg]gLlt cjnDag ul/sf]5 .
!*= sd{rf/L ;fk6L M
ljsf; a}+ssf]sd{rf/L ;]jf ljlgodfjnL cGtu{t sd{rf/LnfO{ lbOg]shf{ ;fk6LnfO{ cGo ;DklQ zLif{sdf n]vf+
sg
u/L jf;nftsf]cg';"rL $=!^ df b]vfOPsf]5 .
!(= d;nGb df}Hbft M
v/Lb u/]
sf d;nGb tyf 5kfO{ ;fdfu|Lx? pkof]lutf tyf vktsf]cfwf/df First In First Out (FIFO)
k|0ffnLaf6 x'g cfpg]/sd vr{ n]vL
df}Hbftdf
/x]sf]d;nGb ;fdfgnfO{ cGo ;DklQdf n]vfÍg ul/Psf]5 .
@)= ;Defljt bfloTj M
o; cfly{s aif{sf]h]i7 @* ut];Dd
k|jfx u/]sf]Dofb ggf3]sf hdfgt, lj8 j08, k/km/d]G; a08, ckl/jTo{
shf{ k|lta4tf / clu|d e'QmfgL Uof/]G6L nufotsf ;Dk'0f{ bfloTj /sdnfO{ ;Defljt bfloTj cGtu{t k|:t't ul/Psf]5 .
@!= k'g{;d"xs/0f tyf k'g{jlu{s/0f (Regrouping and Reclassification) :
ut jif{sf] /sdx?nfO{ cfjZostf cg';f/ k'g{;d"xs/0f tyf k'g{jlu{s/0f ul/Psf] 5 .
128
cg';'rL $=##
uf}d'vL lasf; a}+s lnld6]8
cfly{s jif{ @)&@÷&# h]i7 @* ut];Ddsf]
lah'jf/ ^, Ko"7fg
n]vf ;DjGwL l6Kk0fLx?
!= ;dLIff cjlwdf shf{ tyf ;fk6sf]e'QmfgL, c;'nL tyf ;fFjf / Aofhsf]ckn]vg ;DaGwL ljj/0f M
s_ ;dLIff cjlwdf ePsf]shf{ k|jfx, shf{ c;'nL, ldgfx ul/Psf];fFjfsf]ljj/0f lgDg cg';f/ /x]sf 5g\ .
lja/0f /sd -?=_
@)&@ >fj0f ! ut]sf] z'? df}Hbft 512,140,182=82
o; jif{sf]shf{ ljt/0f 356,494,900=00
o; jif{sf]shf{ c;'nL 202,079,247=57
@)&# h]i7 @* ut]sf] df}Hbft 666,555,835=25
o; jif{sf] ;Ffjf shf{ ckn]vg -
-v_ ;dLIff jif{df ePsf]c;'n ug{ afFsL Aofh, Aofh c;'nL, ldgfx ul/Psf]Jofhsf]ljj/0f lgDg adf]lhd
/x]sf 5g\ .
lja/0f /sd -?=_
@)&@ >fj0f ! ut]sf] z'? df}Hbft 547,947=85
o; jif{sf]Jofh cfDbfgL 72,359,519=32
o; jif{sf]Jofh c;'nL 63,778,053=00
@)&# h]i7 @* ut]sf] df}Hbft 8,904,211=76
o; jif{sf] Jofh ckn]vg 225,202=41
@= r'Qmf k"FhLdf ePsf]kl/jt{gsf]ljj/0f M
lja/0f /sd -?=_
@)&@ >fj0f ! ut]sf]r'Qmf kF"hL 44,928,000=00
@)&@ >fj0f ! ut]sf]sn Og P8efG; 4,920,990=00
cfly{s jif{ @)&!÷&@ sf] k|:tfljt jf]g; z]o/ 9,434,880=00
cfly{s jif{ @)&!÷&@ sf]ljQLo ljj/0fdf ;dfj]if r'Qmf kF"hL 59,283,870=00
xsk|b z]o/ jfkt rfn' cfly{s jif{ @)&@÷&# ;+slnt /sd 11,927,010=00
h]i7 @*, @)&# df sfod /x]sf]r'Qmf k"FhL 71,210,880=00
#= lgIf]k bfloTjdf ePsf]kl/jt{gsf];+lIfKt ljj/0f M
/sd ?=df
ljj/0f Rffn' aif{sf] ut aif{sf] km/s
rNtL lx;fj, dflh{g / cGo 14,097,734=38 13,988,689=87 109,044=51
jrt lx;fa 714,230,459=52 625,018,837=53 89,211,621=99
d'2tL lx;fa 73,320,648=43 66,567,364=43 6,753,284=00
dfu]sf] avt ltg'{kg]{ lx;fa 7,656,993=81 6,909,288=37 747,705=44
hDdf lgIf]k *)(,#)%,*#^=!$ &!@,$*$,!*)=@) (^,*@!,^%%=($
129
$= efl/t cf}ift
Aofh b/sf]cGt/ M
laa/0f k|ltzt
shf{df efl/t cf}ift Aofh b/ !@=)$
lgIf]kdf efl/t cf}ift Aofh b/ %=@(
Vf'b efl/t cf}i ft Aofh b/ cGt/ ^=&%
%= ckn]vg x'g afFsL vr{x? M
@)&# h]i7 @* df sfod /x]sf] ckn]vg ug{ afFsL vr{sf] ljj/0f lgDgfg';f/ /x]sf] 5 .
/sd ?= df
ckn]vg ut aif{ ckn]vg o;
ljj/0f s'n vr{ ckn]vg ug{ afFsL
;Ddsf] aif{sf]
;km\6j]o/ ;DaGwL vr{ 444,604=88 148,201=63 296,403=25 –
lnhxf]N8 vr{ 1,472,912=56 229,241=23 174,516=33 1,069,155=00
hDdf !,(!&,%!&=$$ #&&,$$@=*^ $&),(!(=%* !,)^(,!%%=))
^= clws]lGb|t hf]lvd cj:yf M
ljsf; a}+ssf];DklQ / bfloTj;+u ;DalGwt sf/f]jf/ / jf;nft jflx/sf]sf/fjf/] s'g}Ps AolQm, kmd{ / sDkgL jf
;+ul7t ;+:yf tyf s'g} Ps If]qdf tf]lsPsf] ;LdfeGbf a9L clws]Gb|Lt ePsf] 5}g h;sf] ljj/0f lgDgcg';f/ /x]sf] 5 .
/ sd ?=df
ljj/0f hDdf /sd Ps u|fxs;Fusf] clwstd sf/f]af/ /sd k|ltzt
lgIf]k bfloTjdf *)(,#)%,*#^=!$ !),((&,^((=$* !=#^
shf{ tyf ;fk6df ^^^,%%%,*#%=@% !%,%)),)))=)) @=##
&= e'QmfgL cjlwsf]cfwf/df ;DklQ tyf bfloTjsf]juL{s/0f M
ljj/0f (!– !*) !*!– @&) @&!– #^%
!– () lbg ! jif{ eGbf a9L s'n /sd
;DklQ lbg lbg lbg
gub df}Hbft 25486=29 25486=29
a}+s tyf ljlQo 4,956=36 4,956=36
;+:yfdf /x]sf] df}Hbft
ljb]zL a}+sdf
ul/Psf] nufgL
sn dlg 176,776=65 176,776=65
;/sf/L ;'/If0fkq
g]= /f=a}s C0fkq
cGt/ a}s tyf
ljQLo ;+:yf shf{
shf{ ;fk6 1066489=34 1019830=43 998500=64 941843=40 2638894=55 6665558=35
Kffpg'kg]{ Aofh 8904=21 8904=21
l/e;{ l/kf]
k|ltj4tf cGtu{t
cGo ;+:yfx?af6
k|fKt x'g]
qm=;+ @),@! / @@
sf ;'ljwfx:sf]
e'QmfgL
130
cGo 7507=83 6995=13 14502=96
s"n ;DklQ 1284586=03 1019830=43 998500=64 941843=40 2686750=38 6931510=88
bfloTj
rNtL lgIf]k 12960=05 1137=69 14097=73
art lgIf]k 122923=66 115692=86 108462=06 101231=25 274770=54 723080=37
d'2tL lgIf]k 3606=39 2885=11 2163=83 1442=55 62029=85 72127=73
C0fkqx¿
;fk6L M
dfu÷cNk ;"rgf
cGt/ a}s tyf
ljQLo ;+:yf
k'gshf{
cGo
cGo bfloTj tyf
1212=56 459=42 6793=92 8465=90
Aoj:yfx? M
;08«L qm]l86;{ 308=79 308=79
e'QmfgL lbg'kg]{ lan
e'QmfgL lbg'kg]{
Aofh
Aoj:yfx? 459=42 6114=93 6574=36
cGo 903=76 678=99 1582=75
k|ltj4tf cGtu{t cGo
;+:yfx?nfO{ lbg'kg]{
pkef]u e}g;s]sf]
:jLs[t ;'ljwfx?
k|lttkq÷hdfgt -v'b_
l/kf]
qm=;+ !!
cGtu{tsf]
;'ljwfsf] e'QmfgL
cGo
s'n bfloTj 140702=65 119037=39 110625=89 102673=81 344732=00 817771=74
v'b ljQLo ;DklQ 1143883=37 900793=04 887874=75 839169=59 2342018=38 6113739=14
;+lrt v'b ljQLo
1143883=37 2044676=41 2932551=16 3771720=75 6113739=14
;DklQ
*= ljsf; a}+sn] ;'/If0fsf ?kdf cfkm\gf] ;DklQ lwtf] /fvL /sd lnPsf] 5 eg] ;f]sf] ljj/0f M
k|:t't cfly{s jif{df shf{ pknAw ug{ jf C0fkq hf/L ug{ lasf; a}+sn]cfˆgf];DklQ ;'/If0fsf]nflu k|bfg u/]sf]
jf lwtf] /fv]sf] 5}g .
(= u}/ j}+ls· ;DklQsf] ljj/0f M
ljsf; a}+sn] xfn;Dd s'g} u}/ a}+lsË ;DklQ ;sf/ u/]sf] 5}g .
!)= r'Qmf k"+hL dWo]clu|d e'QmfgL k|fKt (Paid in Advance), e'QmfgL k|fKt x'g af+sL (Calls in Arrears) / hkmt
ul/Psf t/ k'gM lgisfzg gul/;s]sf (Forfeited But Not Issued) z]o/x?
sf]r'Qmf k"+hL dWo]clu|d e'QmfgL k|fKt (Paid in Advance), e'QmfgL k|fKt x'g af+sL (Calls
h]i7 @*, @)&# df lasf; a}+s
in Arrears) / hkmt ul/Psf t/ k'gM lgisfzg gul/;s]s f (Forfeited But Not Issued) z]o/x? g/x]sf] .
131
!!= cfos/ M
-s_ o; jif{sf]cfos/
o; jif{sf]cfos/ Joj:yf cfos/ P]g, @)%* cg';f/ ul/Psf]5 .
-v_ :yug s/
g]kfn n]vfdfg (NAS 9 - Income Taxes) cg';f/ ;do cGt/fn (Timing Difference) af6 x'g cfpg]sf]
:yug s/ ;DklQ (Deferred Tax Asset) nfO{ cGo ;DklQdf b]vfOPsf]5 . o; aif{ >[hgf ePsf]:yug
s/ ;DklQsf] ljj/0f lgDg adf]lhd /x]sf] 5 M
cfos/ cg';f/ km/s /sd :yug s/ ;DklQ÷
n]vf cg';f/ cfwf/
ljj/0f cfwf/ -?_ -bfloTj_ -km/s /sd
(A) ?=
(B) ?= sf]#) Ü -?_
-
labf jfktsf] Joj:yf &($,!$(=$* &($,!$(=$* @#*,@$%=))
-
pkbfg Joj:yf $@&,&$$=%# $@&,&$$=%# !@*,#@#=))
l:y/ ;DklQ %,)@@,$#^=(# %,)&!,&#*=*! $(,#)!=** !$,&(!=))
v"b /sd !,@^(,^!@=#^ #*!,#%(=))
ut aif{;Ddsf]:yug s/ ;DklQ ÷-bfloTj_ !)(,!)@=))
o; aif{sf]:yug s/ cfDbfgL ÷ -vr{_ @&@,@%&=))
!@= Jofh cfDbfgL M
g]kfn /fi6« a}+ssf]lgb]{lzsf cg';f/ shf{ tyf ;fk6af6 cflh{t Aofh cfDbfgLnfO{ gub k|flKtsf]cfwf/df cfDbfgL
hgfO{Psf] 5 .
!#= ;fwf/0f hu]8f
M
a}+s tyf ljQLo ;+:yf ;DaGwL P]g,
@)^# sf]Joj:yf adf]lhd k|:t't aif{sf]v"b gfkmf ?= !@,@@*,#)&=$( sf]@)
k|ltztn]x'g]?= @,$$%,^^!=)) gfkmf gf]S;fg jfF8kmfF8 lx;faaf6 ;dfof]hg
u/L ;fwf/0f hu]8fdf ;fl/Psf]5 .
!$= ;DalGwt JolQm÷kf6L{ M
Joj:yfkgsf d'Vo clwsf/Lx?df k|d'v sfo{sf/L clws[t tyf ;~rfns ;ldltsf ;~rfnsx? ;dfj]z 5g\ h'g
lgDgfg';f/ 5g\ .
>L gf/fo0f j}B cWoIf
>L d]3/ fh sIfklt ;+rfns
>L /fj/
] l;+x lh=l;= ;+rfns
>L s]zj sdf{rfo{ ;+rfns
>L huGgfy l/hfn ;+rfns
>L lzj/fh >]i7 ;+rfns
>L d]3/fh kf]]v|]n lg= k|d'v sfo{sf/L clws[t
Gff]6 M ljsf; a}+s ldlt @)&# h]i7 @( ut]af6 zfOg /];'Ëf 8]enkd]06 a}+s lnld6]8;u+ ufleP kZrft\ pNn]lvt
;~rfns ;ldlt :jtM lju7g ePsf]tyf g]kfn /fi6« a}s + jf6 dh{/ ;DjGwL ;}4flGts ;xdtL k|bfg eP kZrft
k|d'v sfo{sf/L clws[tn]cjsfz lng' ePsf].
132
d'Vo Joj:yfkg clwsf/L;+u ePsf] sf/f]af/ M
s= k|:t't cfly{s jif{ @)&@÷&# h]i7 @* ut];Dddf k|d'v sfo{sf/L clws[tnfO{ kfl/>lds, eQf tyf sfo{
;Dkfbgdf cfwfl/t lgDg kfl/>lds pknAw u/fO{Psf 5g\ M
qm=z= ljj/0f /sd -?_
!= s"n jflif{s tnj, eQfM 452,200=00
sfo{ ;Dkfbgdf cfwfl/t kfl/>lds
@= != sd{rf/L af]g; 150,000=00
–
@= cGo /sd
cGo ;'ljwfx? M
!= ;+rosf]ifdf yk 37,500=00
#= 48,265=80
@= cf}iflw pkrf/ -ljdf_ 231,090=46
#= ljbf afkt\sf]e'QmfgL
$= cjsfzdf pknAw u/fO{Psf] /sd 408,000=00
%=s'n /sd !,#@&,)%^=@^
v= k|d'v sfo{sf/L clws[t afx]ssf Joj:yfks tyf ;f]eGbf dflyNnf]:t/sf sd{rf/Lx?nfO{ ljsf; a}+sdf
sfo{/t g/x]sf] .
u= ljsf; a}+s sf ;~rfns ;ldltsf ;b:ox? lar ePsf]sf/f]af/sf]lgldQ lgDg vr{x? e'QmfgL ul/Psf]5 .
/
sd ?= df
sf/f]jf/sf] lsl;d o; jif{
a}7s eQfsf] e'QmfgL !%(,)))=))
cGo a}7s vr{x? #^,!))=))
3= pk/f]Qm afx]s o; ljsf; a}+ssf] rfn' cfly{s jif{df cGo ;DalGwt JolQm jf kf6L{;+u s'g} sf/f]af/ u/]sf] 5}g .
!%= lx;fj ldnfgsf]cj:yf M
sf/f]jf/ Ps aif{ ;Dd ! b]vL
# aif{ ;Dd # aif{ b]vL dfly HfDdf
Zffvf lx;fa – – – –
g]kfn /fi6« a}ª\s – – – –
Ph]G;L lx;fa -v"b_ !,*!$,!&*=&* – – –
;Dk'0f{ zfvf, a}+s tyf cGo ;a}Ph]G;Lx? ;+u /fkm;fkm x'g afFsL /sd ;~rfns ;ldtLjf6 ljQLo ljj/0f l:js[t
x'g] ldltdf /fkm;fkm e} ;s]sf] 5 .
!^= sd{rf/Lx?nfO{ k|bfg ePsf];fk6L tyf k]ZsLsf]
ljj/0f M
k|:t't cjwLdf sd{rf/Lx?nfO{ k|bfg ePsf]sd{rf/L ;fk6L tyf k]ZsLsf]
ljj/0f lgDg adf]lhd
/x]sf]5
.
ljj/0f o; jif{ ut jif{
sd{rf/L cfjf; shf{ – –
sd{rf/L ;jf/L ;fwg ;'ljwf shf{ 176,000=00 135,430=07
sd{rf/L ;fdflhs shf{ – –
cGo k]ZsL – –
hDdf /sd !&^,)))=)) !#%,$#)=)&
133
!&= ;Defljt bfloTjsf]ljj/0f M
ljsf; a}+ssf] ldlt @)&# h]i7 @* ut]sf] ;Defljt bfloTjnfO{ ljQLo ljj/0fsf] cg';"rL $=!& df ;dfj]z ul/Psf]
5.
!*= sd{rf/L af]g;sf]
nflu Joj:yf M
af]g; P]g @)#) adf]lhd cfos/ clwsf] gfkmfdf !) k|ltztn] af]g;sf] u0fgf ul/Psf]5 . rfn' cfly{s jif{sf] @)&#
h]i7 @* ut] ;Ddsf] ljsf; a}+ssf] s/ clwsf] v'b d'gfkmf /sd ?= !&,%)#,*^$=%( sf] bz k|ltztn] x'g] /sd
?= 1,750,386.00 sd{rf/L af]g;sf] nflu Joj:yf ul/Psf] 5 .
!(= jf;nft kl5sf 36gfx? M
s_ ljsf; a}+s ldlt 2073 h]i7 @( ut]af6 zfOg /];'Ëf 8]enkd]06 a}+sdf ufleO{ pQm a}+ssf] gfdaf6 PsLs[t
sf/f]j f/ cf/De u/]s f] 5 .
v_ ljsf; a}+s ldlt 2073 h]i7 @( ut]af6 zfOg /];'Ëf 8]enkd]06 a}+sdf ufleO{ pQm a}+ssf] gfddf PsLs[t
sf/f]jf/ cf/De u/]sf] x'gfn] ljsf; a}+ssf] ;~rfns ;ldlt pQm ldltb]lv :jtM vf/]h ePsf] 5 .
u_ pk/f]Qm k|;+u afx]s jf;nft ldlt kZrft ljQLo ljj/0fdf ;dfof]hg ug'{kg]{jf k|:t't ug'{kg]{u/L cGo
s'gklg
} dxTjk"0f{ 36gfx? >[hgf ePsf 5}gg\ .
@)= ;xh t'ngfsf]nflu ljut aif{sf c+sx? cfjZostfg';f/ k'gM juL{s/0f÷k'gM ;d'xLs/0f ul/Psf 5g\ .
134
l6kf]6 M
135
136
l6kf]6 M
137
138
Joj:yfkg ;d"x
" tyf laefuLo kd
| 'vx?
k|sfz kf}8]n
k|d'v sfo{sf/L clws[t
;fh{g e§/fO{ x'dgfy 1jfnL ozf]wg kf08]o e'jg k|;fb kGy ls/0f k|;fb zdf{ g]kfn
gfoa dxfk|jGws shf{ cfGt/Ls n]vf k/LIf0f ljQ, n]vf tyf sf]if shf{ ljin]if0f
uf]kfn vgfn a'l4 lhjg e';fn /fh]z uf}td b]lj k|;fb kf}8]n
sfg'g tyf shf{ c;"nL dfgj ;+zfwg shf{ ljin]if0f ;"rgf k|ljlw
tyf ;fdfGo k|zf;g -zfvf sfof{no_
sfof{no k|d'vx?
gd|tf yfkf nfnd0fL kGyL lbks kf]v|]n d]3/fh kf]v|]n
d'Vo zfvf, a'6jn td3f; zfvf, u'NdL ;lGwvs{ zfvf, c3f{vf“rL ljh'jf/ zfvf, Ko"7fg
/fh]Gb| s'df/ jfUn] n]vgfy kf}8]n pd]z 1jfnL k|sfz >]i7 lbks kf08]
d+unfk'/ zfvf, ?kGb]xL ?b|k"/ zfvf, ?kGb]xL e"dxL zfvf,gjnk/f;L a'lt{jf· zfvf, afUn'· v}/]gL zfvf, u'NdL
cg'/fu kf08] afa'/fd kGyL g/x/L kf}8]n lbj; >]i7 lbk]Gb| axfb'/ yfkf
hLtk"/ zfvf,slknj:t' an]6S;f/ zfvf, u'NdL 3f]/fxL zfvf, bf· jfdL zfvf, u'NdL le+u[ zfvf, Ko"7fg
dgf]h s'df/ >]i7 lbks kf08] ;f]efv/ sfkm\n] gf/fo0f kGyL e'jg >]i7
vn·f zfvf, Ko"7fg tfg;]g zfvf,kfNkf vgbx zfvf,c3f{vf“rL cd/fO{ zfvf, c3f{vf“rL l;dn6f/L zfvf, u'NdL
;lrg >]i7 ;ltz s'df/ låj]bL s[i0fxl/ e08f/L gljg yfkf ;'o{ axfb'/ la= s=
zflGtk"/ zfvf,u'NdL l;4fy{gu/ zfvf, ?kGb]xL dh'jf zfvf, u'NdL of]lus'6L zfvf, ?kGb]xL afxfg] zfvf, Ko"7fg
laGh'g j:g]t s[i0f axfb'/ s]= ;L= sljtf kf7s cGhnL s]= ;L=
a/f}nf zfvf, Ko"7fg afUb'nf zfvf, Ko"7fg Hof]tLgu/ PS:6]Gzg sfp06/, r'qfa];L PS:6]Gzg sfp06/,
?kGb]xL c3f{vf“rL
139
/lhi68{ sfof{no M
a'6jn pk–dxfgu/kflnsf–)*, l;4fy{/f]8, ?kGb]xL, kmf]g M )&!–%%!%)), %%!$(*, ˆofS; M )&!–%%!$(&, %$$$(&
zfvf sfof{nox? M
d'Vo zfvf, a'6jn kmf]g M )&!–%%!%)), %%!$(* td3f;, u'NdL kmf]g M )&(–%@)&!%, km\ofS;M %@)@$*
;lGwvs{, c3f{vf“rL kmf]g M )&&–$@)&@&,km\ofS;M $@)&@* of]uLs'6L, ?kGb]xL kmf]g M )&!–$!(@%&
d+unfk'/, ?kGb]xL kmf]g M )&!–%^@&@), km\ofS;M %^@&!( ?b|k'/, ?kGb]xL kmf]g M )&!–^@)$*)
e'dxL, gjnk/f;L kmf]g M )&*–$!%!%), $!%!%! cd/fO{, c3f{vf“rL kmf]g M )&!–^@)$*%
jfdL6S;f/, u'NdL kmf]g M )&!–^@)))% zflGtk'/, u'NdL kmf]g M (&%&)))(@#, (&%&)))((%
v}/]gL, u'NdL kmf]g M (&%&))!)$*, )&!–^@)%*) an]6S;f/, u'NdL kmf]g M )&(–$!))^^, $!))^&
dh'jf, u'NdL kmf]g M (&%&))!)$^ l;dn6f/L, u'NdL kmf]g M (&$&)^!#$%, )&!–^(*@$@
l;4fy{gu/, ?kGb]xL kmf]g M )&!–%@@)@%, %@@)@^ hLtk'/, slkna:t' kmf]g M )&^–%%)#!), %%)#!@
a'lt{af·, afUn'· kmf]g M )^*–$!))!), $!)))!! tfg;]g, kfNkf kmf]g M )&%–%@!%*(, %@!%()
3f]/fxL, bf· kmf]g M )*@–%^#*^! vgbx, c3f{vf“rL kmf]g M )&!–^@)@!@
lah'jf/, Ko"7fg kmf]g M )*^–$^)#@$ le+u[, Ko"7fg kmf]g M )*^–$)))$&, $)))$*
vn·f, Ko"7fg kmf]g M )*^–$@)@*$ jfxfg], Ko"7fg kmf]g M ((–$*^)!@*
a/f}nf, Ko"7fg kmf]g M )*@–^(!)&# afUb'nf, Ko"7fg kmf]g M )*^–$^)^%(
PS;6]G;g sfp06/x? M
r'qfj]zL, c3f{vf“rL kmf]g M )&&–$@)&*( Hof]tLgu/, ?kGb]xL kmf]g M )&!–$!^@@!
lz3|| ;~rfngdf
vHof{· zfvf, u'NdL
140
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