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#=! k|ltzt g} /xg] cg'dfg 5 .* ;g\ @)!$ df eg] ljZjsf] cfly{s j[l4b/ #=* k|ltzt /xg]]
cGt/f{li6o d'b|f sf]ifsf] k|If]k0f /x]sf] 5 . ljsl;t b]zsf] ;du| pTkfbg ;g\ @)!# / @)!$ df
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^=% k|ltzt /x]sf]df ;g\ @)!# df o:tf] j[l4b/ ;LdfGt b/n] a9L ^=( k|ltzt /xg] cg'dfg ul/Psf]
5 . l5d]sL /fi6 ef/t / rLgsf] cfly{s j[l4b/ ;g\ @)!@ df qmdzM #=@ k|ltzt / &=* k|ltzt
/x]sf]df ;g\ @)!# df o:tf] j[l4b/ qmdzM %=^ k|ltzt / &=* k|ltzt /xg] cg'dfg 5 .
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k|ltzt /x]sf]df ;g\ @)!# df ljsl;t tyf ljsf;f]Gd'v b]zx?sf] d'b|f:kmLltb/ qmdzM !=% k|ltzt
/ ^ k|ltzt /xg] cg'dfg 5 . ;g\ @)!$ Dff ljsl;t b]zx?sf] d'b|f:kmLltb/ !=( k|ltzt /
pbLodfg tyf ljsf;f]Gd'v b]zx?sf] d'b|f:kmLltb/ %=% k|ltzt /xg] k|If]k0f /x]sf] 5 .
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% k|ltztn] j[l4 eof] . To;}u/L, ;f]xL cjlwdf ljsl;t b]zx? / pbLodfg tyf ljsf;f]Gd'v
b]zx?sf]] lgof{t qmdzM @ k|ltzt / #=^ k|ltztn] a9\of] . ;g\ @)!# df ljsl;t b]zx? / pbLodfg
tyf ljsf;f]Gd'v b]zx?sf] cfoft qmdzM !=$ k|ltzt / ^ k|ltztn] j[l4 x'g] cg'dfg 5 . To;}u/L,
;f]xL cjlwdf ljsl;t b]zx? / pbLodfg tyf ljsf;f]Gd'v b]zx?sf] lgof{t qmdzM @=$ k|ltzt /
$=# k|ltztn] j[l4 x'g] cg'dfg /x]sf] 5 .
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1
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lyof] . ;dLIff jif{df ;]jf If]qsf]
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tyf pBf]u If]qsf] j[l4b/df ;+s'rg cfPsf] 5 .
1=6 ;dLIff jif{df s[lif If]q !=# k|ltztn] / u}/s[lif If]q % k|ltztn] lj:tf/ ePsf] 5 . cl3Nnf] jif{
s[lif If]q % k|ltztn] / u}/s[lif If]q $=@ k|ltztn] j[l4 ePsf] lyof] .
1=7 ;dLIff jif{df u}/s[lif If]q cGtu{t pBf]u tyf ;]jf If]qsf] j[l4b/ qmdzM !=^ k|ltzt tyf ^
k|ltzt /x]sf] 5 . cl3Nnf] jif{ o:tf] j[l4b/ qmdzM # k|ltzt tyf $=% k|ltzt /x]sf] lyof] .
s'n ufx{:Yo pTkfbgsf] If]qut ;+/rgf
1=8 s'n ufx{:Yo pTkfbgdf ;]jf If]qsf]
c+z cl3Nnf] jif{sf] t'ngfdf ;LdfGt
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If]qsf] c+z 36]sf] 5 . s[lif If]q
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/ ds}sf] c+zdf / pBf]u If]q cGtu{t
pTkfbgd"ns pBf]u, lgdf{0f pBf]u /
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tyf /]i6'/]06 ;d"xsf] c+z a9]sf] 5 .
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;dLIff jif{df oyfy{ s'n ufx{:Yo pTkfbgdf k|fylds -s[lif tyf jg, dT:okfng / vfgL tyf
pTvgg_, ltLo -pTkfbgd"ns pBf]u, ljB't, Uof; tyf kfgL / lgdf{0f_ tyf t[tLo -;]jf_ If]qsf]
c+z qmdzM #$=* k|ltzt, !$=^ k|ltzt / %)=^ k|ltzt /x]sf] 5 . cl3Nnf] jif{ s'n ufx{:Yo
pTkfbgdf oL If]qx?sf] c+z qmdzM #%=^ k|ltzt, !$=( k|ltzt / $(=% k|ltzt /x]sf] lyof] .
1=5

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1=10 s]Gb|Lo tYof ljefusf] k|f/lDes cg'dfg cg';f/ cfly{s jif{ @)^(&) df k|d'v vfBfGg
afnLx?dWo] wfg tyf ds}sf] pTkfbg ;"rsfdf qmdzM !!=@ k|ltzt / *=# k|ltztn] x|f; cfPsf]
5 . df};dL k|lts"ntfsf sf/0f oL afnLx?sf] pTkfbgdf x|f; cfPsf] xf] . cl3Nnf] jif{ wfg tyf
ds}sf] pTkfbg ;"rsf qmdzM !#=& k|ltzt / !=% k|ltztn] j[l4 ePsf] lyof] . ;dLIff jif{df
kmnkm"n, g6\;, k]o tyf d;nf ;d"xsf] pTkfbg ;"rsf @)=! k|ltztn] j[l4 ePsf] 5, h'g cl3Nnf]
jif{ !)=( k|ltztn] j[l4 ePsf] lyof] . To;}u/L, ;dLIff jif{df kz'hGo pTkfbg ;"rsf !=!
k|ltztn] j[l4 ePsf] 5 . clwNnf] jif{ o; ;d"xsf] pTkfbg ;"rsf !=* k|ltztn] j[l4 ePsf] lyof] .
1=11 ;dLIff jif{df vfB tyf cGo afnLsf] pTkfbg ;"rsfdf $=# k|ltztn] x|f; cfPsf] 5 . cl3Nnf]
jif{ o:tf] ;"rsf ^=# k|ltztn] a9]sf] lyof] . To;}u/L, ;dLIff jif{df t/sf/L, afujfgL tyf g;{/L
;d"xsf] pTkfbg ;"rsf @=# k|ltztn] j[l4 ePsf] 5 h'g clwNnf] jif{ !=# k|ltztn] j[l4 ePsf]
lyof] . jghGo pTkfbg ;"rsf cl3Nnf] jif{sf] @=^ k|ltzt j[l4sf] t'ngfdf ;dLIff jif{df *=(
k|ltztn] a9]sf] 5 .
1=12 cfly{s jif{ @)^(&) df cf};teGbf lgs} sd jiff{ x'g'sf ;fy} jiff{sf] ljt/0f ;d]t /fd|f] gePsf
sf/0f k|d'v vfB afnL wfg, ds} cflbsf] pTkfbgdf gsf/fTds k|efj k/]sf] 5 . ;fdfGotof h'gsf]
bf];|f] xKtfdf z'? x'g] dg;'g ;dLIff jif{df s]xL l9nf z'? x'g'sf ;fy} afnL nufpg] ;dodf sdhf]/
/x]sf sf/0f pTkfbgdf lu/fj6 cfPsf] xf] .
pBf]u If]q
1=13 ;dLIff jif{df cf}Bf]lus If]qsf] j[l4b/df ;+s'rg cfPsf] 5 . ;dod} k"0f{ ah]6 gcfpg', phf{ ;d:of
sfod /xg', cf}Bf]lus >d ;DaGwdf ;'wf/ x'g g;Sg' nufotsf ;+/rgfut cj/f]wsf sf/0f pBf]u
If]qdf ck]lIft lj:tf/ cfpg g;s]sf] xf] . ;dLIff jif{df pBf]u If]q cGtu{t pTkfbgd"ns pBf]u
If]qsf] j[l4b/ !=( k|ltztdf ;Lldt /x]sf] cg'dfg 5 . cl3Nnf] jif{ o; If]qsf] j[l4b/ #=^ k|ltzt
/x]sf] lyof] . cl3Nnf] jif{ *=$ k|ltztn] j[l4 ePsf] ljB't, Uof; tyf kfgLsf] pTkfbg ;dLIff jif{df
)=@ k|ltztsf] ;LdfGt b/n] j[l4 ePsf] 5 . To;}u/L, ;dLIff jif{df lgdf{0f If]qsf] j[l4b/ !=^
k|ltzt /x]sf] 5 . cl3Nnf] jif{ o; If]qsf] j[l4b/ )=@ k|ltzt /x]sf] lyof] .
1=14 cfly{s jif{ @)^(&) df ;du| cf}Bf]lus pTkfbg ;"rsf #=( k|ltztn] j[l4 ePsf] 5 . cl3Nnf]
jif{ o:tf] ;"rsf #=* k|ltztn] a9]sf] lyof] . k|d'v cf}Bf]lus j:t'x?sf] ;d"xut ?kdf ljZn]if0f
ubf{ ;dLIff jif{df jg:klt t]n tyf o", b'Uw kbfy{, cGg tyf kz'bfgf, cGo vfB kbfy{, k]o kbfy{,
;'lt{hGo j:t', nQf sk8f, cGo nQf sk8f, nufpg] sk8f, 5fnf / 5fnfsf ;fdfg, sf7 tyf
sf7sf ;fdfg, sf7sf] pTkfbg, sfuh tyf sfuhsf pTkfbg, d'Vo /f;folgs kbfy{, cGo
3
/f;folgs kbfy{, Knfli6ssf ;fdfg, u}/wft' vlghhGo pTkfbg, km]la|s]6 wft'sf ;fdfg, lah'nLsf
pks/0f / kmlg{r/ ;d"xsf] pTkfbg ;"rsfdf j[l4 ePsf] 5 eg] k|zf]lwt k]6f]lnod kbfy{, wft'sf
pks/0f / cGo km]la|s]6 wft'sf ;fdfg ;d"xsf] pTkfbg ;"rsfdf x|f; cfPsf] 5 .
1=15 cfly{s jif{ @)^(&) df j}b]lzs nufgL] k|ltj4tfdf pNn]Vo j[l4 ePsf] 5 . ;dLIff jif{df j}b]lzs
nufgLsf kl/of]hgfx?sf] ;+Vofdf cl3Nnf] jif{sf] t'ngfdf #@=@ k|ltztn] j[l4 ePsf] 5 eg] nufgL
/sddf !&!=& k|ltztn] j[l4 ePsf] 5 . o; cjlwdf 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] .
1=16 ;dLIff jif{df btf{ ePsf s'n #)) kl/of]hgfx?dWo] ko{6g ;DaGwL *&, ;]jf ;DaGwL *%, pTkfbg
;DaGwL &&, s[lif ;DaGwL $@, phf{ ;DaGwL $, vfgL ;DaGwL $ / lgdf{0f ;DaGwL ! /x]sf 5g\ .
;dLIff jif{df s[lif, pTkfbg tyf ko{6g ;DaGwL kl/of]hgf ;+Vof tyf nufgL /sd b'a}df pNn]vgLo
j[l4 ePsf] 5 . ;]jf ;DaGwL kl/of]hgfdf eg] ;+VofTds ?kdf s]xL sdL cfPsf] ePtfklg nufgL
/sddf eg] j[l4 ePsf] 5 .
1=17 b]zut ?kdf ljZn]if0f ubf{ ;dLIff cjlwdf ;a}eGbf a9L rLgaf6 (^, ef/taf6 #&, blIf0f
sf]l/ofaf6 @$, ;+o'Qm /fHo cd]l/sfaf6 @@ / afFsL cGo b]zx?af6 !@! u/L s'n #))
kl/of]hgfx?nfO{ :jLs[lt k|bfg ul/Psf] 5 . :jLs[t kl/of]hgfx?af6 s'n !$,*(% hgfn] k|ToIf
/f]huf/L kfpg] cg'dfg ul/Psf] 5 .
;]jf If]q
1=18 ;dLIff jif{df yf]s tyf v'b|f Jofkf/, xf]6n tyf /]i6'/]G6, oftfoft, e08f/0f tyf ;+rf/, ljQLo
dWo:ytf h:tf If]qx?df cfPsf] lj:tf/sf sf/0f ;dLIff jif{df ;du| ;]jf If]qsf] j[l4b/df ;'wf/
cfPsf]] 5 .
1=19 ;]jf If]q cGtu{t yf]s tyf v'b|f Jofkf/ If]q cl3Nnf] jif{ #=! k|ltztn] lj:tf/ ePsf]df ;dLIff
jif{df (=% k|ltztn] j[l4 ePsf] cg'dfg 5 . To;}u/L, ;dLIff jif{df xf]6n tyf /]i6'/]G6 If]q cl3Nnf]
jif{sf] ^ k|ltztsf] t'ngfdf ^=* k|ltztn] lj:tf/ ePsf] cg'dfg 5 . oftfoft, ;+rf/ tyf e08f/0f
If]q cl3Nnf] jif{sf] %=& k|ltzt j[l4sf] t'ngfdf ;dLIff jif{df ^=& k|ltztn] lj:tf/ ePsf] cg'dfg
5 . ;dLIff jif{df ljQLo dWo:ytf, l/on :6]6 tyf Jofj;flos ;]jf / ;fj{hlgs k|zf;g tyf /Iff
If]q qmdzM ^=& k|ltzt, !=^ k|ltzt tyf #=# k|ltztn] j[l4 ePsf] cg'dfg 5 . cl3Nnf] jif{ oL
If]qx?sf] j[l4b/ qmdzM #=% k|ltzt, # k|ltzt tyf % k|ltzt /x]sf] lyof] . cl3Nnf] jif{ %
k|ltztn] j[l4 ePsf] lzIff If]q ;dLIff jif{df $=! k|ltztn] lj:tf/ ePsf] cg'dfg 5 . To;}u/L,
;dLIff jif{df :jf:Yo tyf ;fdflhs sfo{ / cGo ;fd'bflos, ;fdflhs tyf JolQmut ;]jf If]qsf]
j[l4b/ qmdzM & k|ltzt tyf %=@ k|ltzt /x]sf] cg'dfg 5 . cl3Nnf] jif{ oL If]qx?sf] j[l4b/
qmdzM (=( k|ltzt tyf ^=& k|ltzt /x]sf] lyof] .
1=20 cl3Nnf] jif{ xjfO{dfu{af6 % nfv (% xhf/ @ ;o ^@ ko{6sn] g]kfn e|d0f u/]sf]df cfly{s jif{
@)^(&) df of] ;+Vofdf !=$ k|ltztn] x|f; cfO{ % nfv *^ xhf/ ^ ;o ^* sfod x'g k'u]sf] 5,
h;df ef/tLo ko{6ssf] c+z @$=$ k|ltzt tyf cGo d'n'saf6 cfpg] ko{6ssf] c+z &%=^ k|ltzt
/x]sf] 5 .
1=21 ko{6s cfudgnfO{ b]zut ?kdf ljZn]if0f ubf{ ef/tLo ko{6ssf] ;+Vof cl3Nnf] jif{ @( k|ltztn]
j[l4 ePsf]df ;dLIff jif{df !%=! k|ltztn] x|f; cfO{ ! nfv $# xhf/ ! ;o (^ /x]sf] 5 . To;}u/L,
cGo d'n'saf6 g]kfn cfpg] ko{6ssf] ;+Vof cl3Nnf] jif{ !%=# k|ltztn] j[l4 ePsf]df ;dLIff jif{df
#=( k|ltztn] j[l4 eO{ $ nfv $# xhf/ $ ;o &@ k'u]sf] 5 .
pkef]u, nufgL tyf art
1=22 cl3Nnf] jif{ s'n ufx{:Yo pTkfbgdf s'n pkef]usf] c+z **=% k|ltzt /x]sf]df ;dLIff jif{df ()=&
k|ltzt k'u]sf]] cg'dfg 5 . h;cg';f/ s'n ufx{:Yo pTkfbgdf ufx{:Yo artsf] c+z (=# k|ltzt
4
1=23
/x]sf] 5 . cl3Nnf] jif{ o:tf] cg'kft !!=% k|ltzt /x]sf] lyof] . cl3Nnf] jif{ ;/sf/L tyf lghL
If]qsf] pkef]u qmdzM @%=^ k|ltzt tyf !$=# k|ltztn] j[l4 ePsf]df ;dLIff jif{df o:tf] pkef]u
qmdzM !=@ k|ltzt / !%=# k|ltztn] a9]sf] 5 . To;}u/L, cl3Nnf] jif{ s'n nufgL / s'n ufx{:Yo
pTkfbgaLrsf] cg'kft #$=( k|ltzt /x]sf]df ;dLIff jif{df #&=* k|ltzt /x]sf] 5 . cl3Nnf] jif{
s'n ufx{:Yo pTkfbgsf] @) k|ltzt /x]sf] s'n l:y/ k"FhL lgdf{0f ;dLIff jif{df @!=@ k|ltzt k'u]sf]
5.
cl3Nnf] jif{ k|rlnt d"Nodf !!=# k|ltztn] j[l4 ePsf] s'n cfGtl/s dfu ;dLIff jif{df !%=#
k|ltztn] j[l4 ePsf] 5 . To;}u/L, cl3Nnf] jif{ !=^ k|ltztn] j[l4 ePsf] s'n nufgL ;dLIff jif{df
@) k|ltztn] j[l4 ePsf] cg'dfg 5 . t/ ;dLIff jif{df j:t' tyf ;]jfsf] v'b lgof{t #$=*
k|ltztn] 36]sf] cg'dfg 5 . cl3Nnf] jif{ o:tf] lgof{t (=$ k|ltztn] 36]sf] lyof] .
tflnsf !=@
pkef]u, nufgL, cfGtl/s dfu tyf s'n /fli6o vr{of]Uo cfo -k|rlnt ahf/ d"Nodf_
ljj/0f
@)^&^*
s'n pkef]u
s'n nufgL
cfGtl/s dfu
v'b lgof{t
s'n ufx{:Yo pTkfbg
v'b ;fwg (Factor) cfo
v'b 6fG;km/
?= s/f]8df
@)^*^(
@)^(&)
k|ltzt kl/jt{g
@)^*^( @)^(&)
117603.0
135953.9
154232.9
15.6
13.4
52726.8
53554.5
64291.0
1.6
20.0
170329.8
189508.4
218523.9
11.3
15.3
-32834.5
-35908.4
-48404.5
-9.4
-34.8
137495.3
153600.0
170119.4
11.7
10.8
754.9
1478.5
779.6
95.9
-47.3
30785.9
42277.2
48683.7
37.3
15.2
169036.2
197355.7
219582.7
16.8
11.3

1=24 cfly{s jif{ @)^(&) df s'n /fli6o 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] . ;dLIff
jif{df s'n ufx{:Yo pTkfbgdf s'n /fli6o vr{of]Uo cfosf] cg'kft !@(=! k|ltzt sfod ePsf]
cg'dfg 5 . cl3Nnf] jif{ o:tf] cg'kft !@*=% k|ltzt /x]sf] lyof] .

pkef]Qmf d'b|f:kmLlt
1=25
cfly{s jif{ @)^(&) df jflif{s cf};t pkef]Qmf d'b|f:kmLlt (=( k|ltzt /x]sf] 5 . cfly{s jif{
@)^*^( df o:tf] d'b|f:kmLlt *=# k|ltzt /x]sf] lyof] . ;dLIff jif{df vfB tyf k]o kbfy{ ;d"xsf]
d"No ;"rsf (=^ k|ltztn] j[l4 ePsf] / u}/vfB tyf ;]jf ;d"xsf] d"No ;"rsf !) k|ltztn]
j[l4 ePsf]n] ;du|df jflif{s cf};t pkef]Qmf d'b|f:kmLlt cl3Nnf] cfly{s jif{sf] t'ngfdf s]xL j[l4
x'g uPsf] xf] . cl3Nnf] cfly{s jif{df oL ;d"xx?sf] d"No ;"rsfsf] cf};t j[l4b/ qmdzM &=&
k|ltzt / ( k|ltzt /x]sf] lyof] .
1=26
1=27
1=28
;dLIff jif{df vfB tyf k]okbfy{ ;d"xdf kg]{ j:t'x?dWo] df5fdf;' pk;d"xsf] jflif{s cf};t
d"Noj[l4b/ ;a}eGbf a9L !$=$ k|ltzt /x]sf] 5 . cl3Nnf] cfly{s jif{df o; pk;d"xsf] d"No
;"rsfsf] jflif{s cf};t j[l4b/ &=% k|ltzt /x]sf] lyof] . o;}u/L, ;dLIff jif{df l3p tyf t]n /
;"lt{hGo kbfy{ b'a} pk;d"xsf] d"No ;"rsfsf] jflif{s cf};t j[l4b/ !#=* k|ltzt /x]sf] 5 .
cl3Nnf] cfly{s jif{df oL pk;d"xx?sf] j[l4b/ qmdzM !$=$ k|ltzt / !)=* k|ltzt /x]sf] lyof] .
cl3Nnf] cfly{s jif{ (=@ k|ltztn] j[l4 ePsf] lrgL tyf ld7fO{ pk;d"xsf] jflif{s cf};t d"No
;"rsfdf ;dLIff jif{df !#=& k|ltztn] j[l4 ePsf] 5 . ;dLIff jif{df bnxg pk;d"xsf] d"No
;"rsfdf !@=% k|ltztn] j[l4 ePsf] 5 . cl3Nnf] cfly{s jif{df o; pk;d"xsf] d"No ;"rsfdf
s'g} j[l4 ePsf] lyPg .
;dLIff jif{df u}/vfB j:t' tyf ;]jf ;d"xsf j:t'x?dWo] kmlg{l; tyf 3/fo;L pks/0fsf]] jflif{s
cf};t d"No ;"rsf !#=# k|ltztn] j[l4 ePsf] 5 . cl3Nnf] cfly{s jif{df pQm pk;d"xsf] j[l4b/
!#=$ k|ltzt /x]sf] lyof] . To:t}, ;dLIff jif{df nQfsk8f tyf h'QfrKkn / lzIff pk;d"xx?sf]
d"No ;"rsf ;dfg b/ !@=! k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{ o:tf] j[l4b/ qmdzM !$=*
k|ltzt / (=* k|ltzt /x]sf] lyof] . cl3Nnf] jif{ *=@ k|ltztn] x|f; ePsf] ;+rf/ pk;d"xsf]
jflif{s cf};t d"No ;"rsfdf ;dLIff jif{df klg @ k|ltztn] x|f; cfPsf] 5 .
;dLIff jif{df t/fO{, sf7df8f}} pkTosf / kxf8sf] jflif{s cf};t d"No ;"rsf qmdzM !)=@ k|ltzt,
(=& k|ltzt / (=% k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{ o:tf] j[l4b/ qmdzM *=! k|ltzt, &=$
k|ltzt / (=& k|ltzt /x]sf] lyof] .
yf]s d'b|f:kmLlt
1=29
cfly{s jif{ @)^(&) df jflif{s

cf};t /fli6o yf]s d"No ;"rsf (
k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{
o:tf] j[l4b/ ^=$ k|ltzt /x]sf]
lyof] . yf]s d"No cGtu{t s[lifhGo
j:t'x?, cfofltt j:t'x? / :jb]zdf
pTkflbt j:t'x?sf] jflif{s cf};t
d"No ;"rsf qmdzM !)=^ k|ltzt,
*=$ k|ltzt / %=@ k|ltztn] j[l4
ePsf] 5 . cl3Nnf] jif{ oL
;"rsfx?sf] j[l4b/ qmdzM @=%
k|ltzt, !@=! k|ltzt / (=^ k|ltzt
/x]sf] lyof] .
1=30
1=31
1=32
s[lifhGo j:t' cGtu{t cl3Nnf] jif{ !$ k|ltztn] j[l4 ePsf] gub]afnLsf] jflif{s cf};t d"No
;"rsf ;dLIff cjlwdf @%=^ k|ltztn] j[l4 ePsf] 5 . ;dLIff cjlwdf kz'k+IfLsf] yf]s d"No
;"rsfsf] j[l4b/ !# k|ltzt /x]sf] 5 . cl3Nnf] jif{ o:tf] j[l4b/ # k|ltzt dfq /x]sf] lyof] .
;dLIff jif{df :jb]zdf pTkflbt j:t'x?dWo] vfBfGg pk;Df"x tyf lgdf{0f ;fdfu|L pk;d"xsf]
jflif{s cf};t d"No ;"rsfdf qmdzM *=$ k|ltzt / $=# k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{
pQm ;"rsfx?df qmdzM !)=* k|ltzt / %=# k|ltztn] j[l4 ePsf] lyof] .
;dLIff jif{df cfofltt ;d"xtkm{ k]6f]lnod kbfy{ tyf sf]Onf pk;d"x / /f;folgs dn tyf
/f;folgs kbfy{ pk;d"xsf] jflif{s cf};t d"No ;"rsfdf qmdzM !*=& k|ltzt / &=( k|ltztn]
j[l4 ePsf] 5 . cl3Nnf] jif{ oL ;d"xx?df qmdzM @!=@ k|ltzt / $=@ k|ltztn] j[l4 ePsf] lyof] .

1=33
cfly{s jif{ @)^(&) df jflif{s cf};t /fli6o tna tyf Hofnfb/ ;"rsf (=@ k|ltztn] j[l4
ePsf]] 5 . cl3Nnf] jif{ o:tf] j[l4b/ @&=$ k|ltzt /x]sf] lyof] . ;dLIff jif{df tna ;"rsfdf s'g}
j[l4 gePtfklg Hofnfb/ ;"rsfsf] jflif{s cf};t j[l4b/ !!=% k|ltzt /x]sf] 5 . cl3Nnf] jif{ tna
tyf Hofnfb/ ;"rsfsf] j[l4b/ qmdzM !(=# k|ltzt / @(=^ k|ltzt /x]sf] lyof] . ;dLIff jif{df
s[lif dhb'/, cf}Bf]lus dhb'/ / lgdf{0f dhb'/x?sf] Hofnfb/ ;"rsfsf] j[l4b/ qmdzM !@=* k|ltzt,
!)=# k|ltzt / &=@ k|ltzt /x]sf] 5 .
jfo If]q
;du| jfXo If]q l:ylt
1=34
cfly{s jif{ @)^(&) df d'n'ssf] jfXo If]qsf] sf/f]af/ ;du|df ;fdfGo /x]tfklg j:t' lgof{tsf]
Go"g j[l4 tyf cfoftsf] pRr j[l4sf sf/0f j:t' Jofkf/ 3f6f pRr /xg uof] . ;]jf e'QmfgLdf
ePsf] pNn]Vo j[l4 tyf ljk|]if0f cfosf] j[l4b/ cl3Nnf] jif{sf] t'ngfdf sd /x]sf] sf/0f rfn' vftf
art ut jif{sf] t'ngfdf sd /Xof] .
j}b]lzs Jofkf/sf] l:ylt

1=35
1=36
1=37
1=38
cfly{s jif{ @)^(&) df s'n j:t' lgof{t #=^ k|ltzt -?= @ ca{ ^% s/f]8_ n] j[l4 eO{ ?= &^ ca{
(@ s/f]8 k'Uof] . cl3Nnf] jif{ o:tf] lgof{t !%=$ k|ltztn] a9]sf] lyof] . s'n lgof{tsf] s'n ufx{:Yo
pTkfbg;Fusf] cg'kft cl3Nnf] jif{ $=* k|ltzt /x]sf]df ;dLIff jif{df $=% k|ltzt /Xof] .
ef/ttk{msf] lgof{t cl3Nnf] jif{ !$=$ k|ltztn] j9]sf] t'ngfdf ;dLIff jif{df @=* k|ltzt -?= !
ca{ #* s/f]8_ n]] j[l4 eO{ ?= %! ca{ k'Uof] . ;dLIff jif{df ef/ttk{m d'VotofM lh=cfO{=kfO{k,
tfdfsf] kftf, h'6sf] af]/f, kf]ln:6/ wfuf], cb'jf / tf/ nufotsf j:t'x?sf] lgof{tdf j[l4 ePsf]
5.
;dLIff jif{df cGo d'n'stk{msf] lgof{t %=@ k|ltzt -?= ! ca{ @& s/f]8_ n] j[l4 eO{ ?= @% ca{ (!
s/f]8 k'Uof] . cl3Nnf] jif{ o:tf] lgof{t !&=% k|ltztn] a9]sf] lyof] . cd]l/sL 8n/df cGo
d'n'stkm{sf] j:t' lgof{t cl3Nnf] jif{ %=@ k|ltztn] a9]sf]df ;dLIff jif{df #=* k|ltztn] x|f; cfO{
cd]l/sL 8n/ @( s/f]8 #& nfvdf ;Lldt ePsf] 5 . ;dLIff jif{df cGo d'n'stk{m d'VotofM
k|zf]lwt 5fnf, bfn, tof/L 5fnfsf ;fdfu|L / ;f]af6 ag]sf ;fdfg nufotsf j:t'sf] lgof{tdf j[l4
ePsf] 5 .
cfly{s jif{ @)^(&) df s'n j:t' cfoft @)=^ k|ltzt -?= (% ca{ & s/f]8_ n] j[l4 eO{ ?= %%^
ca{ &$ s/f]8 k'Uof] . cl3Nnf] jif{ o:tf] cfoft !^=% k|ltztn] dfq a9]sf] lyof] . s'n cfoftsf]
s'n ufx{:Yo pTkfbg;Fusf] cg'kft cl3Nnf] jif{sf] #)=! k|ltztaf6 j[l4 eO{ #@=& k|ltzt k'u]sf]
5 . ;dLIff jif{df k]6f]lnod kbfy{sf] ;fy} oftfoftsf ;fwg tyf kf6{k"hf{sf] cfoft pRr b/n]
a9]sf] sf/0f ;du| cfoftsf] j[l4b/ pRr /xg uPsf] xf] .
1=39 s'n cfoftdWo] ef/taf6 ePsf] cfoft cl3Nnf] jif{ !$=# k|ltztn] a9]sf]df ;dLIff jif{ @@=^
k|ltzt -?= ^& ca{ ^$ s/f]8_ n] j[l4 eO{ ?= #^& ca{ # s/f]8 k'Uof] . ;dLIff jif{df ef/taf6
d'VotofM k]6f]lnod kbfy{, oftfoftsf ;fwg tyf kf6{k"hf{, l;d]G6, rfdn, /f;folgs dn nufotsf
j:t'x?sf] cfoftdf j[l4 ePsf] 5 . kl/jTo{ ljb]zL d'b|f e'QmfgL u/L cfoft x'g] Joj:yf cGtu{t
ef/taf6 ;dLIff jif{df s'n ?= #( ca{ ^( s/f]8 -ef/taf6 x'g] cfoftsf] !)=* k|ltzt_ sf ;fdfg
cfoft eof] . cl3Nnf] jif{ o:tf] Joj:yf cGtu{t ?= ^) ca{ ^* s/f]8 -ef/taf6 x'g] cfoftsf]
@)=# k|ltzt_ sf] ;fdfg cfoft ePsf] lyof] .
1=40 cGo d'n'saf6 ePsf] cfoft cl3Nnf] jif{ @)=( k|ltztn] j[l4 ePsf]df ;dLIff jif{ !^=( k|ltzt
-?= @& ca{ $# s/f]8_ n] j[l4 eO{ ?= !*( ca{ &! s/f]8 k'Uof] . cd]l/sL 8n/df cGo d'n'stkm{sf]
j:t' cfoft cl3Nnf] jif{sf] &=( k|ltzt j[l4sf] t'ngfdf ;dLIff jif{df &=! k|ltztn] a9]/ cd]l/sL
8n/ @ ca{ !% s/f]8 k'u]sf] 5 . ;dLIff jif{df cGo d'n'saf6 ljz]ifu/L ;+rf/sf pks/0fx?, rfFbL,
tof/L kf]zfs kfO{k tyf kfO{k lkml6;, /f;folgs kbfy{ nufotsf] cfoftdf j[l4 ePsf] 5 .
1=41 cl3Nnf] jif{ s'n Jofkf/ 3f6f !^=& k|ltztn] j[l4 ePsf] t'ngfdf ;dLIff jif{df o:tf] 3f6f @#=(
k|ltztn] a9L ?= $&( ca{ *@ s/f]8 k'Uof] . kmn:j?k, Jofkf/ 3f6fsf] s'n ufx{:Yo pTkfbg;Fusf]
cg'kft cl3Nnf] jif{sf] @%=@ k|ltztaf6 j[l4 eO{ ;dLIff jif{df @*=@ k|ltzt k'Uof] . ef/t;Fusf]
Jofkf/ 3f6f cl3Nnf] jif{sf] !$=# k|ltzt j[l4sf] t'ngfdf ;dLIff jif{df @^=% k|ltztn] j[l4 eO{
?= #!^ ca{ # s/f]8 k'Uof] . cl3Nnf] jif{ @!=% k|ltztn] j[l4 ePsf] cGo d'n's;Fusf] Jofkf/ 3f6f
;dLIff jif{df !(=) k|ltztn] j[l4 eO{ ?= !^# ca{ &( s/f]8 k'Uof] .
1=42 s'n Jofkf/ cl3Nnf] jif{sf] !^=$ k|ltzt j[l4sf] t'ngfdf ;dLIff jif{df !*=@ k|ltztn] j[l4 eO{ ?=
^## ca{ ^^ s/f]8 k'Uof] . s'n Jofkf/sf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft cl3Nnf] jif{ #$=(
k|ltzt /x]sf]df ;dLIff jif{df o:tf] cg'kft #&=@ k|ltzt k'Uof] . s'n Jofkf/df ef/t;Fusf] Jofkf/
cl3Nnf] jif{ !$=# k|ltztn] j[l4 ePsf] t'ngfdf ;dLIff jif{df !(=* k|ltztn] j[l4 eO{ ?= $!*
ca{ # s/f]8 sfod /Xof] . cGo d'n's;Fusf] o:tf] Jofkf/ cl3Nnf] jif{sf] @)=$ k|ltzt j[l4sf]
t'ngfdf ;dLIff jif{df !%=$ k|ltztn] j[l4 eO{ ?= @!% ca{ ^@ s/f]8 k'Uof] .
1=43 cl3Nnf] jif{ lgof{tcfoft cg'kft !^=! k|ltzt /x]sf]df ;dLIff jif{df cfoftsf] t'ngfdf lgof{tsf]
Go"g j[l4b/sf sf/0f o:tf] cg'kft !#=* k|ltztdf ;Lldt /Xof] . s'n lgof{tdf ef/tsf] c+z
cl3Nnf] jif{ ^^=* k|ltzt /x]sf]df ;dLIff jif{df ^^=# k|ltzt /Xof] . s'n cfoftdf ef/tsf] c+z
cl3Nnf] jif{ ^$=* k|ltzt /x]sf]df ;dLIff jif{df o:tf] c+z ^%=( k|ltzt /Xof] . s'n Jofkf/
3f6fdf ef/tsf] c+z cl3Nnf] jif{ ^$=% k|ltzt /x]sf]df ;dLIff jif{df o:tf] c+z ^%=( k|ltzt
/Xof] . s'n j}b]lzs Jofkf/df ef/tsf] c+z cl3Nnf] jif{ ^%=! k|ltzt /x]sf]df ;dLIff jif{df ;LdfGt
b/n] a9L ^^=) k|ltzt k'Uof] .
zf]wgfGt/ l:ylt
1=44
1=45
Pkm=cf]=aL= -lk|m cg af]8{_* d"Nodf cfwfl/t s'n lgof{t cfly{s jif{ @)^(&) df %=% k|ltztn]
j[l4 eO{ ?= *% ca{ (( s/f]8 k'Uof] . cl3Nnf] jif{ o:tf] lgof{t !*=^ k|ltztn] a9]sf] lyof] . To:t},
;dLIff jif{df Pkm=cf]= lj= d"Nodf cfwfl/t s'n cfoft @)=$ k|ltztn] j[l4 eO{ ?= %$& ca{ @(
s/f]8 k'Uof] . o; k|sf/ j:t' Jofkf/ 3f6f cl3Nnf] jif{ !^=& k|ltztn] j[l4 ePsf] t'ngfdf ;dLIff
jif{df @#=^ k|ltztn] j[l4 eO{ ?= $^! ca{ #) s/f]8 /xg uof] .
cl3Nnf] jif{ #^=% k|ltztn] j[l4 ePsf] s'n ;]jf cfo ;dLIff jif{df #!=^ k|ltztn] j[l4 eO{ ?= (%
ca{ !( s/f]8 k'Uf]sf] 5 . o;dWo] ko{6g cfo cl3Nnf] jif{ @$=* k|ltztn] a9]sf]df ;dLIff jif{df
!!=$ k|ltztn] j[l4 eO{ ?= #$ ca{ @! s/f]8 k'Uf]sf] 5 eg] cGo ;]jf cfo #$=( k|ltztn] a9]sf]
j}b]lzs Jofkf/sf] tYofnfO{ zf]wgfGt/ k|of]hgfy{ Pkm=cf]=aL= d"Nodf kl/dfh{g ubf{ ef8fe/f}6 / aLdf afktsf] /sdnfO{
36fpg] ug]{ ul/G5 .
8
5 . ;dLIff jif{df oftfoft vr{ $(=# k|ltzt / e|d0f vr{ %#=& k|ltztsf] pRr b/n] j[l4 ePsf]n]
s'n ;]jf e'QmfgL %)=# k|ltztsf] pRr b/n] j[l4 eO{ ?= *& ca{ ^! s/f]8 /xg uof] . cl3Nnf] jif{
s'n ;]jf e'QmfgLdf %=% k|ltztn] x|f; cfPsf] lyof] . o;k|sf/ v'b ;]jf cfo cl3Nnf] jif{ ?= !$
ca{ ^ s/f]8n] artdf /x]sf]df ;dLIff jif{df ?= & ca{ %* s/f]8n] artdf /Xof] .
1=46 ;dLIff jif{df cfo zLif{s tkm{sf] k|flKt #=% k|ltztn] a9L ?= @# ca{ #@ s/f]8 /Xof] . To:t}, cfo
zLif{s tkm{sf] e'QmfgL )=! k|ltztn] dfq j[l4 eO{ ?= !) ca{ @$ s/f]8 /Xof] . kmn:j?k, cl3Nnf]
jif{ v'b cfo ^@=* k|ltztn] a9]sf] t'ngfdf ;dLIff jif{df ^=$ k|ltztn] dfq j[l4 eO{ ?= !# ca{ &
s/f]8 art /xg uof] .
1=47 cl3Nnf] jif{ $)=% k|ltztn] a9]sf] j}b]lzs cg'bfg ;dLIff jif{df %=^ k|ltztn] 36]/ ?= #$ ca{
!* s/f]8 /Xof] . lghL If]qsf] ljk|]if0f cl3Nnf] jif{ $!=* k|ltztn] a9]sf] t'ngfdf ;dLIff jif{df
@)=( k|ltztn] j[l4 eO{ ?= $#$ ca{ %* s/f]8 k'Uof] . cd]l/sL 8n/df ljk|]if0f cfo cl3Nnf] jif{
@%=* k|ltztn] j[l4 ePsf]df ;dLIff jif{df !!=& k|ltztn] j[l4 eO{ $ ca{ (# s/f]8 k'u]sf] 5 .
;dLIff cjlwdf k]G;g cfo @$=^ k|ltztn] j[l4 eO{ ?= #% ca{ ## s/f]8 k'Uof] . cl3Nnf] jif{ %@=^
k|ltztn] j[l4 ePsf] 6fG;km/ e'QmfgL ;dLIff jif{ $^=$ k|ltztn] j[l4 eof] . To;}u/L, cl3Nnf] jif{
#&=% k|ltztn] a9]sf] s'n 6fG;km/ cfo ;dLIff jif{df !*=! k|ltztn] j[l4 eof] . cl3NNff] jif{ #&=#
k|ltztn] j[l4 ePsf] v'b 6fG;km/ ;dLIff jif{df !&=& k|ltztn] j[l4 eO{ ?= $(& ca{ &) s/f]8
/xg uof] . oL cfwf/df ;dLIff jif{df rfn' vftf ?= %& ca{ ^ s/f]8n] artdf /Xof] . of] art s'n
ufx{:Yo pTkfbgsf] #=$ k|ltzt x'g cfp5 . cl3Nnf] jif{ rfn" vftf art ?= &% ca{ (* s/f]8
-s'n ufx{:Yo pTkfbgsf] $=( k|ltzt_ /x]sf] lyof] .
1=48 k"FhL vftftkm{sf] 6fG;km/ cl3Nnf] jif{ ?= !* ca{ @$ s/f]8n] jrtdf /x]sf]df ;dLIff jif{df $#=#
k|ltztn] x|f; cfO{ ?= !) ca{ #% s/f]8n] dfq artdf /Xof] . ljQLo vftftkm{ ;dLIff jif{df ?= (
ca{ * s/f]8 k|ToIf j}b]lzs nufgL lelqPsf] 5 . cfly{s jif{ @)^(&) df ;/sf/L C0f cfk|jfx ?=
!# ca{ &) s/f]8 /Xof] eg] ;fFjf e'QmfgL ?= !$ ca{ (@ s/f]8 /Xof] .
1=49 jfXo If]qsf] pk/f]Qm sf/f]af/sf] cfwf/df ;dLIff jif{df ;du| zf]wgfGt/ art ?= ^* ca{ ($
s/f]8 /xg uof] . cl3Nnf] jif{ ?= !#! ca{ ^# s/f]8sf] zf]wgfGt/ art ePsf] lyof] . cl3Nnf] jif{
zf]wgfGt/ art s'n ufx{:Yo pTkfbg cg'kft *=^ k|ltzt /x]sf]df ;dLIff jif{df o:tf] cg'kft $=!
k|ltzt /Xof] .

1=50
@)^( c;f/ d;fGtsf] t'ngfdf @)&) c;f/ d;fGtdf s'n ljb]zL ljlgdo ;+lrlt @!=$ k|ltztn]
j[l4 eO{ ?= %## ca{ #) s/f]8 k'Uof] . s'n ;+lrltdWo] g]kfn /fi6 a}+s;Fu /x]sf] ;+lrlt @)=^
k|ltztn] j[l4 eO{ ?= $%@ ca{ (( s/f]8 /xg uof] . s'n ljb]zL ljlgdo ;+lrltdf g]kfn /fi6
a}+s;Fu /x]sf] ljb]zL ljlgdo ;+lrltsf] c+z ;dLIff jif{df *$=( k|ltzt /x]sf] 5 . cl3Nnf] jif{sf]
;f]xL cjlwdf o:tf] ;+lrlt &^=@ k|ltztn] j[l4 eO{ ?= #&% ca{ %@ s/f]8 /x]sf] lyof] h;dWo]
g]kfn /fi6 a}+s;Fu /x]sf] ;+lrltsf] c+z *%=% k|ltzt /x]sf] lyof] . cd]l/sL 8n/df eg] @)^(
c;f/ d;fGtb]lv @)&) c;f/ d;fGt;Dddf s'n ;+lrlt !#=@ k|ltztn] j[l4 eO{ % ca{ ^! s/f]8
k'Uof] . cl3Nnf] jif{sf] ;f]xL cjlwdf o:tf] ;+lrlt @(=# k|ltztn] j[l4 ePsf] lyof] . ;fdfGotof ^
dlxgfsf] j:t' tyf ;]jfsf] cfoft wfGg kof{Kt ljb]zL ljlgdo ;+lrltsf] :t/nfO{ ;'ljwfhgs
dflgG5 eg] cfly{s jif{ @)^(&) sf] cfoftnfO{ cfwf/ dfGbf g]kfnsf] ljb]zL ljlgdo ;+lrltsf]
ljBdfg :t/n]] !!=& dlxgfsf] j:t' cfoft / !)=! dlxgfsf] j:t' tyf ;]jf cfoft wfGg ;Sg]
b]lvG5 .
tflnsf !=#
;+lrlt kof{Kttf kl/;"rsx? (Reserve Adequacy Indicators)

2068/69
8.4
7.3
11.6
10.3
11.7
10.1
29.5
116.2
19.8
38.9
137.6
28.6
40.5
150.6
31.3
Jofkf/ kl/;"rs -dlxgfdf_

cfoft wfGg] Ifdtf -j:t' dfq_
cfoft wfGg] Ifdtf -j:t' tyf ;]jf_
2069/70
2067/68
df}lb|s kl/;"rs -k|ltztdf_
s'n ljb]zL ljlgdo ;+lrltlj:t[t d'b|f k|bfo

s'n ljb]zL ljlgdo ;+lrlt;+lrt d'b|f
s'n ljb]zL ljlgdo ;+lrlts'n ufx{:Yo pTkfbg
c M ckl/is[t
1=51
@)&) c;f/ d;fGtdf s'n ljb]zL ljlgdo ;+lrltsf] lj:t[t d'b|f k|bfo, ;+lrt d'b|f / s'n ufx{:Yo
pTkfbg;Fusf] cg'kft qmdzM $)=% k|ltzt, !%)=^ / #!=# k|ltzt /x]sf] 5 . cl3Nnf] jif{ pQm
cg'kftx? qmdzM #*=( k|ltzt, !#&=^ k|ltzt / @*=^ k|ltzt /x]sf lyP .
ljlgdo b/
1=52
cfly{s jif{ @)^(&) df klg g]kfnL ?k}ofFsf] ef/tLo ?k}ofF;Fusf] ljlgdo b/ l:y/ /Xof] . ;dLIff
jif{df g]kfnL ?k}ofF cd]l/sL 8n/ nufot kfp08 :6ln{ / o"/f];Fu cjd"Nog eof] eg] hfkgL o]g;Fu
clwd"Nog eof] . @)^( c;f/ d;fGtsf] t'ngfdf @)&) c;f/ d;fGtdf g]kfnL ?k}ofF cd]l/sL
8n/;Fu ^=& k|ltztn], kfp08 :6ln{;Fu $=* k|ltztn] / o"/f];Fu !#=) k|ltztn] cjd"Nog eof]
eg] hfkfgL o]g;Fu !^=& k|ltztn] clwd"Nog eof] .
tflnsf !=$
ljlgdo b/ k|j[lQ
v/Lb b/ -g]kfnL ?k}ofFdf_
ljb]zL d'b|f
! cd]l/sL 8n/
! Kffp08 :6ln{
! o"/f]
!) hfkfgL o]g
c;f/ d;fGt
clwd"Nog(+)/cjd"Nog(-)
-k|ltztdf_
2068
70.95
2069
88.60
2070
95.00
2069
-19.9
2070
-6.7
114.54
136.62
143.56
-16.2
-4.8
100.34
107.98
124.08
-7.1
-13.0
9.00
11.20
9.60
-19.6
16.7
;/sf/L ljQ l:ylt

1=53
d'n'ssf] ;+qmd0fsfnLg /fhgLlts cj:yfsf] sf/0f cfly{s jif{ @)^(&) df ;dodf g} lgoldt
jflif{s ah]6 k|:t't x'g ;s]g . cfly{s jif{ @)^(&) sf nflu @)^( c;f/ #! ut] cfly{s jif{
@)^*^( df ePsf] s'n Joosf] Ps t[tLof+z a/fa/ vr{ ug]{ clwsf/ ;lxtsf] cWofb]z hf/L
eof] . cfoJoo ljj/0f ;lxtsf] jflif{s ah]6 k|:t't x'g g;s]sf]n] k'gM @)^( d+;L/ % ut]
@)^(&) df ;+rfng ul/g] ;]jf / sfo{x?sf nflu cfly{s jif{ @)^*^( sf] s'n Joo a/fa/sf]
/sd ;+lrt sf]ifaf6 lemSg] tyf ljlgof]hg u/L vr{ ug]{ clwsf/sf] Joj:yf ug{ cWofb]z hf/L eO{
;f]xL cg'?k ;fj{hlgs vr{ Joj:yfkg ul/of] . oL cWofb]zsf Joj:yfx?n] ubf{ cl3Nnf] jif{s} gLlt,
sfo{qmd / cfof]hgfx? dfq ;+rfng ug'{kg]{ ;Ldf /Xof] . cfly{s jif{ @)^(&) sf]] gjf}+ dlxgfdf
10
dfq /fh:j / Joo ;lxtsf] k"0f{ cfsf/sf] ah]6 k|:t't ePsf]n] ;/sf/L vr{sf] j[l4b/ ck]Iff cg'?k
x'g ;s]g . vf;u/L k"FhLut vr{sf] j[l4b/ Go"g /Xof] .
;/sf/L /fh:j
1=54
1=55
1=56
1=57
1=58
1=59
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]6sf] nIo ?=
@*( ca{ ^! s/f]8sf]
!)@=@ k|ltzt x'gcfpF5 .
cl3Nnf] jif{ o:tf] /fh:j
@@=# k|ltztn] j[l4 eO{
?= @$$ ca{ #& s/f]8
k'u]sf] lyof] . ;dLIff
jif{df /fh:js'n ufx{:Yo
pTkfbg cg'kft !&=$
k|ltzt k'u]sf] 5 . cfly{s
jif{ @)^*^( df o:tf]
cg'kft !%=( k|ltzt
/x]sf] lyof] . ljz]if u/L cfoftdf ePsf] pNn]Vo j[l4sf sf/0f eG;f/ /fh:jsf] j[l4b/df cfPsf]
lj:tf/, cfos/sf] a9\bf] j[l4b/, s/ r'xfj6 lgoGq0f Pjd\ /fh:j k|zf;gdf ePsf] ;du| ;'wf/sf
sf/0f /fh:j ;+sngdf pNn]Vo j[l4 ePsf] xf] .
/fh:jsf zLif{sxdWo] d"No clej[l4 s/ cfly{s jif{ @)^(&) df !%=& k|ltztn] j[l4 eO{ ?= *#
ca{ %! s/f]8 k'u]sf] 5 . cl3NNff] jif{ pQm /fh:j !&=! k|ltztn] j[l4 ePsf] lyof] . cfoft dfkm{t
k|fKt x'g] d"No clej[l4 s/sf] j[l4b/df lj:tf/ cfPtfklg cfGtl/s pTkfbg, ljqmL tyf ;]jftkm{sf]
d"No clej[l4 s/sf] j[l4b/df sdL cfPsf] sf/0f d"No clej[l4 s/ /fh:jsf] j[l4b/df ;fdfGo sdL
cfPsf] xf] .
cfly{s 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] dfq j[l4 ePsf] lyof] . pRr eG;f/ b/
nfUg] ;jf/L ;fwgx? tyf kf6k"hf{x?sf] cfoft nufot ;du| cfoftdf j[l4 x'g'sf ;fy} g]kfnL
?k}ofF cd]l/sL 8n/;Fu sdhf]/ x'g uPsf] sf/0f ;d]t eG;f/ /fh:jdf j[l4 b]lvPsf] xf] .
cfly{s jif{ @)^(&) df cfos/ @*=! k|ltztn] j[l4 eO{ ?= ^& ca{ @ s/f]8 ;+sng ePsf] 5 .
cl3Nnf] jif{ o:tf] s/ @%=% k|ltztn] j[l4 eO{ ?= %@ ca{ ## s/f]8 k'u]sf] lyof] . cfos/
k|zf;gdf ePsf] ;'wf/, s/ r'xfj6 lgoGq0f / s/bftf lzIffsf] ;sf/fTds k|efjsf sf/0f cfos/
/fh:jdf j[l4 ePsf] xf] .
;dLIff jif{df cGtMz'Nsdf @)=^ k|ltztn] j[l4 eO{ ?= #^ ca{ ^^ s/f]8 ;+sng ePsf] 5 . cl3Nnf]
jif{ ;f] /fh:j !%=@ k|ltztn] j[l4 ePsf] lyof] . pRr cGtMz'Ns b/ ePsf ;jf/L ;fwgsf]
cfoftdf j[l4nufot s/ k|zf;gdf ul/Psf] ;'wf/ tyf r'xfj6 lgoGq0fdf ul/Psf] s8fO{sf sf/0f
cGtMz'Ns /fh:jdf j[l4 ePsf] xf] .
;dLIff jif{df s'n /fh:j kl/rfngdf d"No clej[l4 s/sf]] c+z ;a}eGbf a9L cyf{t\ @*=@ k|ltzt
/x]sf] 5 . To;kl5 qmdzM cfos/ -@@=^ k|ltzt_, eG;f/ -!(=@ k|ltzt_ / cGtMz'Ns -!@=$
k|ltzt_ sf] c+z /x]sf] 5 . cl3Nnf] jif{ oL cg'kftx? qmdzM @(=^ k|ltzt, @!=$ k|ltzt, !&=*
k|ltzt / !@=% k|ltzt /x]sf lyP .
11

1=60
1=61
;dLIff jif{df u}/s/ /fh:j kl/rfngdf #=& k|ltztn] sdL cfO{ ?= #^ ca{ $) s/f]8 k'u]sf] 5 .
cl3Nnf] jif{ u}/s/ /fh:jdf #% k|ltztn] j[l4 ePsf] lyof] . s]xL ;fj{hlgs ;+:yfgx?af6
;/sf/nfO{ k|fKt x'g] Aofh Pjd\ nfef+zdf cl3Nnf] jif{sf] t'ngfdf sdL cfPsf] sf/0f u}/s/
/fh:jsf] j[l4b/df sdL cfPsf] xf] .
;dLIff jif{df s'n /fh:jdf s/ /fh:jsf] c+z *&=& / u}/s/ /fh:jsf] c+z !@=# k|ltzt /x]sf]
5 . To:t}, s/ /fh:jdf k|ToIf s/ /fh:jsf] c+z #!=& / ck|ToIf s/ /fh:jsf] c+z ^*=# k|ltzt
/x]sf] 5 . cl3Nnf] jif{ s'n /fh:jdf s/ /fh:jsf] c+z *$=% / 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] .
j}b]lzs gub cg'bfg

1=62
cfly{s jif{ @)^(&) df gub k|jfxdf cfwfl/t j}b]lzs cg'bfg ?= @$ ca{ $# s/f]8 k|fKt ePsf]
5 . cl3Nnf] jif{ o:tf] j}b]lzs cg'bfg ?= $^ ca{ %& s/f]8 k|fKt ePsf] lyof] .
;/sf/L vr{
1=63
1=64
1=65
1=66
cfly{s jif{ @)^(&) df gub k|jfxdf cfwfl/t s'n ;/sf/L vr{ !@=! k|ltztn] j[l4 eO{ ?= #%*
ca{ ^% s/f]8 k'u]sf] 5 . cl3Nnf] jif{ s'n ;/sf/L vr{ !%=@ k|ltztn] j[l4 eO{ ?= #!( ca{ *%
s/f]8 k'u]sf] lyof] . cfly{s jif{ AotLt ePsf] gjf}+ dlxgfdf dfq k"0f{ cfsf/sf] ah]6 k|:t't ePsf]n]
;/sf/L vr{sf] j[l4b/df sdL cfPsf] xf] .
cfly{s jif{ @)^(&) df gub k|jfxdf cfwfl/t rfn" vr{ cl3Nnf] jif{sf] t'ngfdf #=! k|ltztn]
j[l4 eO{ ?= @$# ca{ %# s/f]8 k'u]sf] 5 . rfn" vr{ ah]6 cg'dfgsf] *&=# k|ltzt ePsf] 5 .
;dLIff jif{df gub k|jfxdf cfwfl/t k"FhLut vr{ cl3Nnf] jif{sf] t'ngfdf !@=@ k|ltztn] j[l4 eO{
?= %) ca{ (( s/f]8 k'u]sf] 5 . k"FhLut vr{ ah]6 cg'dfgsf] &&=! k|ltzt ePsf] 5 . ;dLIff
jif{df ;dodf g} ah]6 k|:t't geO{ 7]Ssfk6\6f nufotsf k|lqmofut sfo{x? ;DkGg ug{ l9nfO{ x'g
uPsf sf/0f k"FhLut vr{df ck]lIft j[l4 x'g g;s]sf] xf] .
cfly{s jif{ @)^(&) df gub
k|jfxdf cfwfl/t s'n ;/sf/L
vr{df rfn" vr{sf] c+z ^&=(
k|ltzt, k"FhLut vr{sf] c+z
!$=@ k|ltzt, ljQLo Joj:yf
cGtu{tsf] vr{sf] c+z !$=%
k|ltzt / k|mLh vr{sf] c+z #=$
k|ltzt /x]sf] 5 . cl3Nnf] jif{
rfn" vr{sf] c+z &#=( k|ltzt,
k"FhLut vr{sf] c+z !$=@
k|ltzt,
ljQLo
Joj:yf
cGtu{tsf] vr{sf] c+z !)=$
k|ltzt / km|Lh vr{sf] c+z !=%
k|ltzt /x]sf] lyof] .
ah]6 3f6fart
1=67
cfly{s jif{ @)^(&) df gub k|jfxdf cfwfl/t tYof cg';f/ ah]6 3f6f cl3Nnf] jif{sf] t'ngfdf
#*=@ k|ltztn] a9L ?= #) ca{ ** s/f]8 k'u]sf] 5 . cfly{s jif{ @)^*^( df o:tf] ah]6 3f6f ?=
@@ ca{ #$ s/f]8 /x]sf] lyof] . cfly{s jif{ @)^(&) df s'n ufx{:Yo pTkfbg;Fu gub k|jfxdf
cfwfl/t ah]6 3f6fsf] cg'kft !=* k|ltzt /x]sf] 5 . cfly{s jif{ @)^*^( df o:tf] cg'kft !=%
k|ltzt /x]sf] lyof] .
12
ah]6 3f6f k"lt{sf ;|f]tx?

1=68
1=69
1=70
1=71
cfly{s jif{ @)^(&) df ah]6 3f6f k"lt{sf] pkfosf] kdf s'n cfGtl/s C0f ?= !( ca{ $ s/f]8
kl/rfng ePsf] 5 . s'n ufx{:Yo pTkfbg;Fu s'n cfGtl/s C0fsf] cg'kft !=! k|ltzt /x]sf] 5 .
cl3Nnf] jif{ ?= #^ ca{ $@ s/f]8 a/fa/sf] cfGtl/s C0f kl/rfng ePsf] lyof] .
;dLIff jif{df ?= @! ca{ !^ s/f]8 cfGtl/s C0fsf] e'StfgL ePsf] 5 . ;dLIff jif{df g]kfn
;/sf/n] g]kfn /fi6 a}+s;Fu /x]sf] df}Hbftaf6 ?= ! ca{ *$ s/f]8 pkof]u u/]sf]n] @)&) c;f/
d;fGtdf g]kfn ;/sf/sf] g]kfn /fi6 a}+s;Fu ?= %! s/f]8 ^! nfv gub df}Hbft /x]sf] 5 .
cfly{s jif{ @)^(&) sf] c;f/ d;fGt;Dddf g]kfn ;/sf/sf] cfGtl/s C0f ?= @)& ca{ /x]sf]df
g]kfn ;/sf/sf] g]kfn /fi6 a}+s;Fu /x]sf] df}Hbft ?= %! s/f]8 ^! nfv ;dfof]hg ubf{ s'n
cfGtl/s C0f ?= @)^ ca{ $* s/f]8 /x]sf] 5 .
Go"g ljQ k"lt{sf] ;|f]tsf] ?kdf lnOg] j}b]lzs gub C0f cfly{s jif{ @)^(&) df ?= ( ca{ %$
s/f]8 k|fKt ePsf] 5 . cl3Nnf] jif{ o:tf] C0f ?= % ca{ &% s/f]8 dfq /x]sf] lyof] .
s/ ;DaGwL gLltut Joj:yf

1=72
cfly{s jif{ @)^(&) df cfly{s jif{sf] z'?df g} /fh:j / Joo cg'dfg ;lxtsf] k"0f{ cfsf/sf]
ah]6 cfpg g;s]sf]n] /fh:j ;DjGwL gofF gLltut Joj:yf cfpg ;s]g . cfly{s jif{ JotLt ePsf]
gjf}+ dlxgfdf dfq k|:t't k"0f{ cfsf/sf] ah]6n] /fh:j ;+sng ug]{ ljlw, k|lqmof tyf /fh:jsf b/x?
cfly{s P]g, @)^* jdf]lhd g} x'g] Joj:yf cfly{s cWofb]z, @)^( df ul/Psf]n] cl3Nnf] jif{s} s/
;DjGwL gLltut Joj:yfnfO{ ;dLIff jif{df klg lg/Gt/tf lbOPsf] lyof] .
s/sf b/x?
1=73
cfoft dx;"ntkm{ cfly{s jif{ @)^*^( df %, !), !%, @), #) / *) k|ltzt u/L 5 j6f b/x?
sfod /x]sf]df cfly{s jif{ @)^(&) df s'g} kl/jt{g ePg . lgsf;L dx;"ntkm{ &) / @))
k|ltztsf b/x?nfO{ oyfjt sfod /flvPsf] 5 . To:t}, cGtMz'Nstkm{ cfly{s jif{ @)^*^( df %,
!), !%, #), #%, $), %), %% / ^) k|ltzt u/L gf} j6f b/x? sfod /x]sf]df cfly{s jif{
@)^(&) df oyfjt sfod /flvPsf] 5 .
13

tflnsf !=%
s/sf b/x?
zLif{s
!= k}7f/L dx;'n -k|ltztdf_
@= lgsf;L dx;'n -k|ltztdf_
@)^*^(
%, !), !%, @), #), *)
&), @))
#= cGtMz'Ns -k|ltztdf_
$= d"No clej[l4 s/ -k|ltztdf_
%= cfos/
-s_ cfos/ gnfUg] xb
-!_ JolQmsf] nflu
-@_ bDklQ jf kl/jf/sf] nflu
-v_ cfos/sf] b/ -k|ltztdf_
-!_ /f]huf/Lsf] s/of]Uo cfosf] 5'6 ;Ldf;Dd
-@_ klxnf] ?= !)),))). df
-#_ To;kl5 afFsL /sddf
-$_ ?= @% nfveGbf a9L cfodf nfUg]
@% k|ltzt s/df cltl/Qm
;+:yfut s/
-s_ skf]{/]6 v'b cfodf ;db/n]
-!_ a+}s, ljQ sDkgL nufot ljQLo ;+:yfx?
-@_ cGo
-v_ ;fem]bf/L kmd{
3/hUuf axfn s/
ldl6 eQf
sld;g
lr6\7f, pkxf/, k'/:sf/
Aofh s/
;+rosf]if tyf k]G;g
;/sf/L C0fkq
nfef+z s/
@)^(&)
%, !), !%, @), #), *)
&), @))
%, !), !%, #), #%, $), %, !), !%, #), #%, $),
%), %%, ^),
%), %%, ^),
!# k|ltzt
!# k|ltzt
?= !^),))).
?= @)),))).
?= !^),))).
?= @)),))).
! k|ltzt
!% k|ltzt
@% k|ltzt
! k|ltzt
!% k|ltzt
@% k|ltzt
$) k|ltzt
$) k|ltzt
#) k|ltzt
@% k|ltzt
@% k|ltzt
!) k|ltzt
!% k|ltzt
!% k|ltzt
@% k|ltzt
% k|ltzt
% k|ltzt
% k|ltzt
% k|ltzt
#)
@%
@%
!)
!%
!%
@%
%
%
%
%
k|ltzt
k|ltzt
k|ltzt
k|ltzt
k|ltzt
k|ltzt
k|ltzt
k|ltzt
k|ltzt
k|ltzt
k|ltzt
;fj{hlgs ;+:yfgx?sf] l:ylt

1=74 cfly{s
jif{ @)^&^* df ;+:yfgx?sf] v'b d'gfkmf ?= ^ ca{ ^( s/f]8 @ nfv /x]sf] lyof] eg]
cfly{s jif{ @)^*^( df ?= # ca{ $( s/f]8 %( nfv v'b gf]S;fg /x]sf] 5 . ;j}eGbf a9L g]kfn
ljB't\ k|flws/0fsf] ?= ( ca{ ($ s/f]8 &( nfv / g]kfn cfon lgudsf] ?= ( ca{ %@ s/f]8 %%
nfv gf]S;fgL x'g'n] ;du| ;+:yfgxsf] v'b gf]S;fgL a9\g uPsf] xf] . ;fy}, cl3Nnf] cfly{s jif{df
v'b d'gfkmf cfh{g u/]sf * j6f ;fj{hlgs ;+:yfgx?n] cfly{s jif{ @)^*^( df gf]S;fgL Aoxf]g'{
k/]sf] / gfkmfd} ;+rfng ePsf ;+:yfgx?sf] ;d]t d'gfkmf /sd 36\g uPsf] 5 .
1=75 cfly{s jif{ @)^*^( df ;fj{hlgs ;+:yfgx?df g]kfn ;/sf/sf] z]o/ nufgL !!=! k|ltztn] j[l4
eO{{ ?= !)@ ca{ $! s/f]8 #& nfv /x]sf] 5 . cl3Nnf] jif{ o:tf] nufgL ?= (@ ca{ !( s/f]8 !^
nfv /x]sf] lyof] . ;/sf/L :jfldTjdf ;+rflnt ;+:yfgx?df ;/sf/sf] C0f nufgL ^=$ k|ltztn]
j[l4 eO{ cfly{s jif{ @)^*^( df ?= !)! ca{ @# s/f]8 ^& nfv k'u]sf] 5 . cl3Nnf] jif{ o:tf]
nufgL ?= (% ca{ !^ s/f]8 (@ nfv /x]sf] lyof] . ;/sf/n] ;fj{hlgs ;+:yfgx?df cfly{s jif{
@)^*^( df k|jfx u/]sf] C0f -?= ^ ca{ ^ s/f]8 &% nfv_ s'n ;/sf/L vr{sf] !=* k|ltzt /x]sf]
5 eg] k"FhLut vr{sf] !!=* k|ltzt /x]sf] b]lvG5 . cfly{s jif{ @)^*^( sf] cGTo;Dddf s'n C0f
nufgLdWo] cfGtl/s ;|f]taf6 ?= @^ ca{ *^ s/f]8 %@ nfv / afXo ;|f]taf6 ?= &$ ca{ #& s/f]8
!$ nfv nufgL ePsf] 5 .
14

1=76
1=77
;fj{hlgs ;+:yfgx?af6 cfly{s jif{ @)^*^( df ;/sf/nfO{ ?= ^ ca{ @^ s/f]8 @# nfv nfef+z
k|fKt ePsf] 5 . cl3Nnf] jif{ o:tf] nfef+z ?= % ca{ $( s/f]8 &@ nfv k|fKt ePsf] lyof] . cfly{s
jif{ @)^*^( df ;/sf/nfO k|fKt nfef+z s'n /fh:jsf] @=%^ k|ltzt /x]sf] 5 . ;+:yfgdf
;/sf/n] u/]sf] z]o/ nufgLsf] cg'kftdf k|fKt k|ltkmn cyf{t\ nfef+z ^=!! k|ltzt dfq ePsf]n]
k|ltkmn b/ k|rlnt Aofhb/ eGbf Go"g b]lvG5 .
;fj{hlgs ;+:yfgx?sf] k|lt:kwf{ tyf Jofj;flostf clej[l4 ub}{ ;dGjofTds 9af6 ;+rfng ug]{
p2]Zon] g]kfn ;/sf/sf] ldlt @)^*)*!% sf] lg0f{ofg';f/ ;fj{hlgs ;+:yfg lgb]{zg af]8{ -u7g
tyf sfo{;+rfng_ cfb]z, @)^* -g]kfn /fhkqdf k|sflzt ldlt @)^*(!@_ hf/L eO{ af]8{n]
sfo{;+rfng ub}{ cfPsf] 5 .

df}lb|s l:ylt
cfly{s jif{ @)^(&) df lj:t[t d'b|fk|bfo !^=$ k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{ pQm
d'b|fk|bfo @@=& k|ltztn] j[l4 ePsf] lyof] . ;dLIff jif{df v'b j}b]lzs ;Dkltsf] j[l4b/ cl3Nnf]
jif{sf] t'ngfdf sd /x]sf]n] lj:t[t d'b|fk|bfosf] j[l4b/df ;+s'rg cfPsf] xf] . To;}u/L, cl3Nnf] jif{
!*=^ k|ltztn] j[l4 ePsf] ;+s'lrt d'b|fk|bfo ;dLIff jif{df !$=$ k|ltztn] a9]sf] 5 .
1=79 ;dLIff jif{df ;+s'lrt d'b|f cGt{utsf] rngrNtLdf /x]sf] d'b|f !$=( k|ltztn] a9]sf] 5 . cl3Nnf]
jif{ o:tf] d'b|f @)=! k|ltztn] a9]sf] lyof] . cl3Nnf] jif{ !%=$ k|ltztn] j[l4 ePsf] rNtL lgIf]k
;dLIff jif{df !(=* k|ltztn] j[l4 ePsf] 5 . To:t}u/L, ;dLIff jif{df art, d'4lt tyf sn
lgIf]kx? qmdzM !*=@ k|ltzt, !$=# k|ltzt tyf @)=& k|ltztn] j[l4 ePsf 5g\ . cl3Nnf] jif{ oL
lgIf]kx? qmdzM #!=# k|ltzt, !#=& k|ltzt tyf #@=$ k|ltztn] a9]sf lyP .
1=80 ;dLIff jif{df v'b j}b]lzs ;Dklt -ljb]zL ljlgdo d"Nofg gfkmfgf]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] . cl3Nnf] jif{sf] t'ngfdf cfoft pRr ?kn] a9]sf]], j}b]lzs cg'bfg 36]sf]
tyf ljk|]if0f cfk|jfxsf] j[l4b/df ;d]t s]xL ;+s'rg cfPsf]n] ;dLIff jif{df v'b j}b]lzs ;DklQsf]
j[l4b/ sd /xg uPsf] xf] .
1=81 ;dLIff jif{df s'n cfGtl/s shf{ !&=@ k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{ pQm shf{ (=#
k|ltztn] dfq a9]sf] lyof] . ;dLIff jif{df lghL If]qtkm{sf] shf{ pRr b/n] a9]sf] tyf ljQLo ;+:yf
Pjd\ u}/ljQLo ;/sf/L ;+:yfgx?tkm{sf] shf{ ;d]t a9]sf]n] s'n cfGtl/s shf{ lj:tf/ pRr /x]sf]
xf] .
1=82 ;dLIff jif{df g]kfn ;/sf/dflysf] v'b bfjL @=* k|ltzt -?= $ ca{ %& s/f]8_ n] a9]sf] 5 .
cl3Nnf] jif{ o:tf] bfjL )=# k|ltztn] 36]sf] lyof] . vf;u/L ;/sf/sf] ;fwg kl/rfngsf] t'ngfdf
vr{ sd eO{ o; a}+sdf pNn]Vo ?kdf art sfod /x]sf]n] ;dLIff jif{df ;/sf/ dflysf] v'b bfjL
36]sf] xf] . ;dLIff jif{sf] cGTodf g]kfn /fi6 a}+sdf g]kfn ;/sf/sf] ?= %! s/f]8 ^! nfv gub
df}Hbft /x]sf] lyof] .
1=83 ;dLIff jif{df lghL If]qtkm{sf] shf{ @)=@ k|ltzt -?= !^# ca{ @) s/f]8_ n] a9]sf] 5 . cl3Nnf] jif{
o:tf] shf{ !!=# k|ltztn] a9]sf] lyof] . ;dLIff jif{df t/ntfsf] cj:yf ;xh /x]sf] tyf o; a}+sn]
pTkfbgzLn If]qtk{m shf{ k|jfx lj:tf/ ug{ cjnDag u/]sf gLltut k|of;x?sf] sf/0f lghL
If]qtkm{sf] shf{ pRr b/n] lj:tf/ ePsf] xf] .
1=84 ;dLIff jif{df ;+lrt d'b|f !)=( k|ltztn] j[l4 ePsf]] 5 . cl3Nnf] jif{ o:tf] d'b|f #^=$ k|ltztn]
a9]sf] lyof] . ;dLIff jif{df v'b j}b]lzs ;Dkltsf] j[l4b/ cl3Nnf] jif{sf] t'ngfdf sd /x]sf]n] ;+lrt
d'b|fsf] j[l4b/df sdL cfPsf] xf] .
1=78
15
:yfoL t/ntf ;'ljwfsf] pkof]u / cGt/a}+s sf/f]af/sf] l:ylt

1=85 ;dLIff cjlwdf ?= %$ ca{ (* s/f]8sf] :yfoL t/ntf ;'ljwf pkof]u ePsf] 5 . cl3NNff] jif{ ?= %
ca{ %& s/f]8sf] :yfoL t/ntf ;'ljwf pkof]u ePsf] lyof] . cfly{s jif{ @)^(&) df jfl0fHo
a}+sx?n] ?= &@% ca{ && s/f]8 / cGo ljQLo ;+:yfx -ljsf; a}+s / ljQ sDkgLx?_ n] ?= !*$
ca{ %* s/f]8 a/fa/sf] cGt/a}+s sf/f]af/ u/]sf 5g\ . cl3Nnf] jif{ jfl0fHo a}+sx? / cGo ljQLo
;+:yfxn] qmdzM ?= @!@ ca{ && s/f]8 / ?= !&@ ca{ () s/f]8 a/fa/sf] o:tf] sf/f]af/ u/]sf
lyP .
cNksfnLg Aofhb/
1=86 cfly{s jif{ @)^(&) df (!lbg] 6]h/L ljN;sf] efl/t cf};t Aofhb/ !=&$ k|ltzt sfod ePsf]
5 . cl3Nnf] jif{ pQm Aofhb/ !=#! k|ltzt /x]sf] lyof] . cl3Nnf] jif{{ efl/t cf};t
cGt/a}+s Aofhb/ !=@* k|ltzt /x]sf]df ;dLIff jif{df @=&@ k|ltzt sfod ePsf] 5 . ;dLIff
jif{df jfl0fHo a}+s nufot ;du| ljQLo If]qdf t/ntfsf] l:ylt ;xh /x]sf] lyof] .
1=87 @)&) sf] c;f/ dlxgfdf jfl0fHo a}+sx?sf] lgIf]ksf] efl/t cf};t Aofhb/ %=@% k|ltzt /x]sf]
lyof] eg] shf{sf] efl/t cf};t Aofhb/ !@=)( k|ltzt /x]sf] 5 . ;f] cg';f/, lgIf]k / shf{ aLrsf]
Aofhb/ cGt/ ^=*% k|ltzt /x]sf] b]lvG5 . To;}u/L, jfl0fHo a}+sx?sf] cf};t cfwf/ b/ @)&)
c;f/ dlxgfdf (=*# k|ltzt sfod x'g cfPsf] 5 .
ljb]zL ljlgdo sf/f]af/
1=88 cfly{s jif{ @)^(&) df g]kfn /fi6 a}+sn] ljb]zL ljlgdo ahf/ -jfl0fHo a}+sx?_ af6 cd]l/sL
8n/ # ca{ @@ s/f]8 v'b vl/b u/L ?= @*% ca{ # s/f]8 a/fa/sf] v'b t/ntf k|jfx u/]sf]] 5 .
cl3Nnf] jif{ ljb]zL ljlgdo ahf/af6 cd]l/sL 8n/ # ca{ !( s/f]8 v'b vl/b u/L ?= @%* ca{
@* s/f]8sf]] v'b t/ntf k|jfx ePsf]] lyof] . ;dLIff jif{df cd]l/sL 8n/ # ca{ !@ s/f]8 laqmL u/L
?= @&$ ca{ $$ s/f]8 a/fa/sf] ef=?= vl/b ePsf] 5 . cl3Nnf] jif{sf] ;f]xL cjlwdf cd]l/sL 8n/
@ ca{ ^^ s/f]8 laqmL u/L ?= @!# ca{ (% s/f]8 a/fa/sf] ef=?= vl/b ePsf] lyof] . ;dLIff jif{df
k]6f]lnod kbfy{sf] cfoft pRr /xg uO{ ef/t;Fusf] Jofkf/ 3f6f a9\g uPsf]n] ef=?= vl/b a9\g
uPsf] 5 .
a}+s tyf ljQLo ;+:yfx?sf] ;fwgsf] ;|f]t tyf pkof]usf] l:ylt

1=89
1=90
1=91
jfl0fHo a}+s
cfly{s jif{ @)^(&) df jfl0fHo a}+sx?sf] s'n ;DklQbfloTj !*=! k|ltzt -?= !() ca{ $#
s/f]8_ n] j[l4 ePsf] 5 . cl3Nnf] jif{ o:tf] ;DklQbfloTj @#=# k|ltzt -?= !(* ca{ (^ s/f]8_
n] a9]sf] lyof] .
cfly{s jif{ @)^(&) df jfl0fHo a}+sx?sf] s'n lgIf]k kl/rfng !&=( k|ltzt -?= !%# ca{ *(
s/f]8_ n] j[l4 eO{ @)&) c;f/ d;fGtdf ?= !)!% ca{ %* s/f]8 k'u]sf] 5 . cl3Nnf] jif{ jfl0fHo
a}+sx?sf] s'n lgIf]k kl/rfng @^=& k|ltzt -?= !*! ca{ $^ s/f]8_ n] a9]sf] lyof] . ;dLIff
jif{df jfl0fHo a}+sx?sf] rNtL, art tyf d'2tL lgIf]k bfloTj qmdzM !&=& k|ltzt, !&=* k|ltzt
/ !^=! k|ltztn] j[l4 ePsf] 5 . cl3Nnf] jif{ o:tf lgIf]k bfloTjx?sf] j[l4b/ qmdzM !^=%
k|ltzt, #@=! k|ltzt / !* k|ltzt /x]sf] lyof] . cfly{s j[l4 sdhf]/ /xg'sf ;fy} cl3Nnf]
cfly{s jif{sf] t'ngfdf v'b j}b]lzs ;DklQsf] j[l4b/ sd /x]sfn] lgIf]k kl/rfngsf] j[l4b/df s]xL
sdL cfPsf] xf] .
ljQLo ;fwgsf] pkof]utkm{ jfl0fHo a}+sx?sf] shf{ tyf nufgL ;dLIff jif{df !(=! k|ltzt -?=
!%) ca{ #% s/f]8_ n] j[l4 eO{ @)&) c;f/ d;fGtdf ?= (#* ca{ !) s/f]8 k'u]sf] 5 . cl3Nnf]
jif{ oL a}+sx?sf] shf{ tyf nufgL !& k|ltztn] a9]sf] lyof] . shf{ tyf nufgLsf c+zx?dWo]
cl3Nnf jif{x?df e}+m lghL If]qdflysf] bfjL pRr /x]sf] 5 . o:tf] bfjL @)&) c;f/ d;fGtdf
s'n ufx{:Yo pTkfbgsf] $% k|ltzt /x]sf] 5 .
16

1=92
1=93
1=94
1=95
1=96
1=97
1=98
;dLIff jif{df jfl0fHo a}+sx?af6 lghL If]qdf k|jflxt shf{ @!=^ k|ltzt -?= !#@ ca{ %^ s/f]8_
n] a9]sf] 5 . cl3Nnf] jif{ pQm If]qtkm{sf] shf{ !&=* k|ltzt -?= (@ ca{ %& s/f]8_ n] a9]sf]
lyof] . lghL If]qtkm{sf] shf{dWo] pTkfbgd"ns If]qtkm{sf] shf{ @@=& k|ltzt -?= #@ ca{ ^(
s/f]8_ n] a9]sf] 5 . cl3Nnf] jif{ pQm If]qtkm{sf] shf{ @%=) k|ltztn] a9]sf] lyof] . pTkfbg
If]qtkm{ vfBfGg, jg k}bfj/ tyf kmlg{r/, /a/ 6fo/, l;d]G6 / k]o kbfy{x?sf] pTkfbgdf shf{
k|jfxsf] lj:tf/ pRr /x]sf] 5 . ;dLIff jif{df s[lif If]qtkm{sf] shf{ #$=& k|ltzt -?= * ca{ !@
s/f]8_ n] a9]sf] 5 . ;dLIff jif{df yf]s tyf v'b|f Jofkf/, ljQ, aLdf tyf l:y/ ;DklQ / ;]jf
If]qtkm{sf] shf{ qmdzM @%=) k|ltzt -?= #@ ca{ #$ s/f]8_, ^=# k|ltzt -?= # ca{ *( s/f]8_ /
@$=! k|ltzt -?= !! ca{ $ s/f]8_ n]] a9]sf] 5 . cl3Nnf] jif{sf] o;} cjlwdf pQm If]qx?sf]
shf{df qmdzM !*=# k|ltzt, &=# k|ltzt / @%=% k|ltztsf] j[l4 ePsf]] lyof] . To;}u/L, 3/hUuf
Ifqsf] shf{ cl3Nnf] jif{ &=^ k|ltzt -?= & ca{ $( s/f]8_ n] lj:tf/ ePsf]df ;dLIff jif{df $=*
k|ltzt -?= % ca{ ! s/f]8_ n] a9]sf] 5 .
;dLIff jif{df jfl0fHo a}+sx?n] ;/sf/L C0fkqdf u/]sf] nufgL !$=! k|ltzt -?= !* ca{ @$
s/f]8_ n] j[l4 eO{ @)&) c;f/ d;fGtdf ?= !$& ca{ @# s/f]8 k'u]sf] 5 . cl3Nnf] jif{ pQm
nufgL @!=* k|ltztn] a9]sf] lyof] .
@)&) c;f/ d;fGtdf jfl0fHo a}+sx?sf] t/n ;DklQ ?= #^! ca{ (% s/f]8 /x]sf] 5 . o:tf]
;DklQ s'n lgIf]ksf] #%=^ k|ltzt x'g cfpF5 . cl3Nnf] jif{ pQm cg'kft #^=^ k|ltzt /x]sf]
lyof] . t/n ;DklQsf c+zx?dWo] t/n sf]if ;dLIff cjlwdf !%=# k|ltztn] a9]sf] 5 . jfl0fHo
a}+sx?sf] ljb]zL a}+s df}Hbft ut jif{sf] t'ngfdf @(=% k|ltzt -?= !& ca{ ^@ s/f]8_ n] a9]/ ?=
&& ca{ @& s/f]8 k'u]sf]] 5 eg] g]kfn /fi6 a}+sdf /x]sf] df}Hbft &=@ k|ltzt -?= & ca{ @@
s/f]8_ n] j[l4 eO{ ?= !)& ca{ #% s/f]8 k'u]sf] 5 .
ljsf; a}+s
;dLIff jif{df ljsf; a}+sx?sf] s'n ;fwg kl/rfng @$=& k|ltztn] j[l4 eO{ @)&) c;f/
d;fGtdf ?= !(( ca{ (% s/f]8 k'u]sf] 5 . ;fwgsf] k|d'v ;|f]tsf] ?kdf /x]sf] s'n lgIf]k ;dLIff
jif{df @&=! k|ltztn] j[l4 eO{ ?= !%% ca{ @@ s/f]8 k'u]sf] 5 . To;}u/L, k"FhLsf]if !)=@
k|ltztn] j[l4 ePsf] 5 .
;dLIff jif{df ljsf; a}+sx?sf] shf{ tyf nufgL @#=# k|ltzt -?= ## ca{ @) s/f]8_ n] j[l4 eO{
@)&) c;f/ d;fGtdf ?= !&% ca{ *( s/f]8 k'u]sf] 5 . cl3Nnf] jif{ shf{ tyf nufgL @#=^
k|ltztn] a9]sf] lyof] . shf{ tyf nufgLsf c+zx?dWo] lghL If]qdflysf] bfjL @&=# k|ltztn] j[l4
eO{ @)&) c;f/ d;fGtdf ?= !#! ca{ %* s/f]8 k'u]sf] 5 h'g s'n ufx{:Yo pTkfbgsf] &=&
k|ltzt x'g cfp5 .
ljQ sDkgL
;dLIff jif{df ljQ sDkgLx?sf] ;dli6ut ljQLo ;fwg cl3Nnf] aif{sf] t'ngfdf *=! k|ltztn]
x|f; cfO{ @)&) c;f/ d;fGtdf ?= !)) ca{ *^ s/f]8 sfod ePsf] 5 . ;dLIff jif{df & j6f
ljQ sDkgLx? ljsf; a}+sdf uflePsf] sf/0f oL sDkgLx?sf] shf{ tyf nufgL nufotsf
kl/;"rsx?df sdL b]lvPsf] xf] . cl3Nnf] jif{ oL sDkgLx?sf] s'n ;fwg &=% k|ltztn] x|f;
cfPsf] lyof] . ;dLIff jif{df oL sDkgLx?sf] ljQLo ;fwgsf] k|d'v ;|f]tsf] ?kdf /x]sf] lgIf]k
kl/rfngdf (=^ k|ltztn] x|f; cfO{ ?= ^* ca{ !^ s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] lgIf]kdf
&=% k|ltztn] x|f; cfPsf] lyof] . To;}u/L, oL sDkgLx?sf] k"FhLsf]ifdf ^=$ k|ltztn] x|f; cfO{ ?=
!^ ca{ #@ s/f]8 sfod x'g k'u]sf] 5 .
;dLIff jif{df ljQ sDkgLx?sf] shf{ tyf nufgL %=* k|ltzt -?= % ca{ %@ s/f]8_ n] x|f; eO{
@)&) c;f/ d;fGtdf ?= *( ca{ %! s/f]8 k'u]sf] 5 . cl3Nnf] jif{ shf{ tyf nufgL !)=^
k|ltztn] x|f; cfPsf] lyof] . shf{ tyf nufgLsf c+zx?dWo] lghL If]qdflysf] bfjL @=* k|ltztn]
a9L @)&) c;f/ d;fGtdf ?= &) ca{ %$ s/f]8 k'u]sf] 5 h'g s'n ufx{:Yo pTkfbgsf] $=!
k|ltzt x'g cfp5 .
17
1=99
1=100
1=101
1=102
1=103
1=104
1=105
1=106
n3'ljQ ;+:yf
n3'ljQ ;DaGwL sf/f]af/ ug]{ 3 ju{sf ljQLo ;+:yfxsf] s'n ;DklQbfloTj @)&) c;f/
d;fGtdf @)^( c;f/ d;fGtsf] t'ngfdf @) k|ltztn] j[l4 eO{ ?= #% ca{ && s/f]8 k'u]sf] 5 .
@)&) c;f/ d;fGtdf oL ;+:yfxsf] s'n lgIf]k / ;fk6L qmdzM ?= & ca{ @@ s/f]8 / ?= @)
ca{ @@ s/f]8 k'u]sf] 5 eg] s'n shf{ / nufgL qmdzM ?= @# ca{ $@ s/f]8 / ?= @ ca{ (^
s/f]8 k'u]sf] 5 .
;xsf/L tyf u}/;/sf/L ;+:yf
o; a}saf6 ;Lldt a}+ls sf/f]af/ ug{ Ohfhtkqk|fKt ;xsf/L ;+:yfx?sf] s'n ;DklQbfloTj
@)&) c;f/ d;fGt;Dddf ?= !% ca{ $@ s/f]8 /x]sf] 5 . @)&) c;f/ d;fGt;Dddf oL
;+:yfxsf] lgIf]k ;+sng ?= !! ca{ $) s/f]8 k'u]sf] 5 eg] shf{ tyf ;fk6L ?= ( ca{ $^
s/f]8 k'u]sf] 5 . oL ;+:yfxn] @)&) c;f/ d;fGt;Dddf ;/sf/L lwtf]kq, d'2tL vftf / cGodf
u/L ?= ! ca{ % s/f]8 nufgL u/]sf 5g\ .
g]kfn /fi6 a}saf6 ljQLo dWo:ytfsf] sf/f]af/ ug{ Ohfhtkqk|fKt u}/;/sf/L ;+:yfxsf]
@)&) c;f/ d;fGtdf s'n ;fwgpkof]u ?= % ca{ %^ s/f]8 /x]sf] 5 .
aLdf sDkgL
aLdf ;ldltaf6 k|fKt tYof cg';f/ aLdf sDkgLx?sf] s'n ;DklQbfloTj @)^( c;f/
d;fGtsf] t'ngfdf @)&) c;f/ d;fGtdf !$=& k|ltztn] j[l4 eO{ ?= *$ ca{ ^% s/f]8 k'u]sf]
5 . @)&) c;f/ d;fGtdf aLdf sDkgLx?sf] jflif{s lk|ldod ;+sng ?= @$ ca{ *% s/f]8 /fli6o aLdf ;+:yfg afx]s_ k'u]sf] cg'dfg 5 . cl3Nnf] jif{ of] /sd ?= @! ca{ (# s/f]8 /x]sf]
lyof] .
sd{rf/L ;~ro sf]if
g]kfn ;/sf/, cy{ dGqfno cGtu{t /x]sf] sd{rf/L ;~ro sf]ifsf] ;DklQbfloTj @)&) c;f/df
cl3Nnf] jif{sf] ;f]xL cjlwsf] t'ngfdf !%=% k|ltztn] j[l4 eO{ ?= !$% ca{ @* s/f]8 k'u]sf] 5 .
cl3Nnf] jif{ ;f] /sd ?= !@% ca{ &% s/f]8 /x]sf] lyof] . ;+rostf{x?sf] ;+lrlt /sd @)^(
c;f/df ?= !@! ca{ $$ s/f]8 /x]sf]df @)&) c;f/ d;fGtdf !%=& k|ltztn] a9]/ ?= !$) ca{
%! s/f]8 k'u]sf] 5 .
gful/s nufgL sf]if
@)&) c;f/ d;fGtdf gful/s nufgL sf]ifsf] ;DklQbfloTj ut jif{sf] ;f]xL cjlwsf] t'ngfdf
!@=# k|ltztn] j[l4 eO{ ?= $@ ca{ &% s/f]8 k'u]sf] 5 . ut jif{ o:tf] ;DklQ ?= #* ca{ &
s/f]8 /x]sf] lyof] . o; sf]ifsf] bfloTjtkm{ dxTjk"0f{ c+z cf]u6]sf] sf]if ;+sng cl3Nnf] jif{ ?= #!
ca{ #( s/f]8 /x]sf]df @)&) c;f/df @*=% k|ltztn] j[l4 eO{ ?= $) ca{ #@ s/f]8 k'u]sf] 5 .
cl3Nnf] jif{ ?= ( ca{ ^^ s/f]8 /x]sf] ;DklQtkm{sf] shf{ ;fk6 @)&) c;f/ d;fGtdf ?= !! ca{
&$ s/f]8 k'u]sf] 5 .
x'nfs art a}+s
g]kfn ;/sf/, x'nfs ;]jf ljefuf/f ;+rflnt x'nfs art a}+saf6 lgIf]k ;+sng ug]{ :jLs[lt
kfPsf !!& sfof{nodWo] @)&) c;f/ d;fGtsf] ljj/0f x]bf{ ^* j6f sfof{nox?n] dfq lgIf]k
;+sng u/]sf 5g\ . @)&) c;f/ d;fGtdf x'nfs art a}+ssf] s'n lgIf]k ?= ! ca{ #( s/f]8 &@
nfv k'u]sf] 5 . o;}u/L, s'n vftf ;+Vof ^)$@$ k'u]sf] 5 . @)&) c;f/ d;fGtdf o; a}+ssf
%( j6f nufgL ug]{ sfof{nox? dfkm{t ?= %) s/f]8 &# nfv nufgL ul/Psf] 5 .
lgIf]k tyf shf{ ;'/If0f lgud k|f=ln= n] k|fyldstfk|fKt If]q nufot kz'wg ;'/If0f, t/sf/L
afnL ;'/If0f, j}b]lzs /f]huf/ shf{ ;'/If0f, n3' tyf ljkGg ju{ shf{ ;'/If0f / ;fgf tyf demf}nf
18
1=107
pBd shf{ ;'/If0f h:tf sfo{x? ub}{ cfPsf] 5 . o; lgudn] @)&) c;f/ d;fGt;Dd ?= %$
s/f]8 ( nfvsf] shf{ / ?= @ va{ #) ca{ (^ s/f]8 lgIf]k ;'/If0f u/]sf] 5 .
shf{ ;"rgf s]Gb| lnld6]8
shf{ ;"rgf s]Gb| lnld6]8af6 k|fKt ljj/0f cg';f/ @)&) c;f/ d;fGt;Dddf sfnf];"rLdf
;"rLs[tx?sf] ;+Vof $$&% /x]sf] 5 . cfly{s jif{ @)^(&) df ^() hgf C0fLx? sfnf];"rLdf
yk ePsf lyP eg] !$& hgf sfnf];"rLaf6 x6]sf lyP .
ljQLo ;+/rgf
1=108
a}+s tyf ljQLo ;+:yfx?sf] s'n ;DklQbfloTj ;+/rgfdf @)&) c;f/df jfl0fHo a}+sx?sf] c+z
;jf{lws %!=^ k|ltzt /x]sf] 5 . To;}u/L, g]kfn /fi6 a}+ssf] @@=@ k|ltzt, ljsf; a}+sx?sf] *=#
k|ltzt, sd{rf/L ;~ro sf]ifsf] ^=) k|ltzt, ljQ sDkgLx?sf] $=@ k|ltzt / gful/s nufgL
sf]ifsf] !=* k|ltzt /x]sf] 5 .
1=109
@)&) c;f/ d;fGtdf a}+ls If]q / ;Demf}tfd"ns art kl/rfng ug]{ ;+:yfx?sf] s'n
;DklQbfloTj / s'n ufx{:Yo pTkfbg cg'kft !$!=^ k|ltzt /x]sf] 5 .
ljQLo ;+:yf tyf zfvf ;+hfn

1=110
1=111
g]kfn /fi6 a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?sf] ;+Vof @)^( c;f/ d;fGtsf] @^^
af6 36]/ @)&) c;f/ d;fGtdf @%$ sfod /x]sf] 5 . ;dLIff aif{df Vf ju{sf # ljsf; a}+s /
3 ju{sf & n3'ljQ ;+:yf u/L yk !) gofF ljQLo ;+:yfx? ;+rfngdf cfPsf ePklg @ j6f
jfl0fHo a}+sx? ufleP/ Pp6f ag]sf], Pp6f jfl0fHo a}+sdf @ j6f ljsf; a}+sx? uflePsf, !)
ljsf; a}+s / !@ ljQ sDkgLx? Ps cfk;df ufleP/ & ljsf; a}+s / @ ljQ sDkgL ag]sf tyf
% u}/;/sf/L ;+:yfx?sf] Ohfhtkq vf/]h ul/Psf]n] a}+s tyf ljQLo ;+:yfx?sf] s'n ;+Vof 36\g
uPsf] xf] . h; cg';f/ @)&) c;f/ d;fGtdf jfl0fHo a}+sx?sf] ;+Vof #! /x]sf] 5 eg] ljsf;
a}+s, ljQ sDkgLx?sf] ;+Vof qmdzM *^ / %( /x]sf] 5 . s, v / u ju{sf ljQLo
;+:yfx?df lgIf]k vftf ;+Vof sl/a ! s/f]8 !! nfv / C0fL ;+Vof sl/a * nfv $% xhf/ /x]sf
5g\ .
n3'ljQ ljQLo ;+:yfx?tkm{ ;dLIff cjlwdf ( j6f 3 ju{sf n3'ljQ ljQLo ;+:yfx?nfO{ ljQLo
sf/f]af/ ;+rfng ug]{ Ohfhtkq k|bfg ul/Psf] ePklg & j6f ;+:yfn] ljQLo sf/f]jf/ z'? u/]sf]n]
19
1=112
1=113
xfn n3'ljQ ;+:yfsf] ;+Vof #! k'u]sf] 5 . n3'ljQ ;+:yfx?df sl/a !! nfv ^$ xhf/ lgIf]kstf{
/ * nfv $( xhf/ C0fL ;+Vof k'u]sf 5g\ . oL n3'ljQ ;+:yfx?n] ^% lhNnfdf ;]jf k'ofO/x]sf
5g\ .
;dLIff cjlwdf # j6f u}/;/sf/L ;+:yfx?sf] ljQLo dWo:ytfsf] sfd ug]{ cg'dltkq vf/]h
ul/Psf], Pp6f ;+:yfn] cfjZos sfuhft k]z ug{ g;s]sf] sf/0f gjLs/0f x'g g;s]sf] / Pp6f
;+:yfn] :j]lR5s vf/]hLsf] cfj]bg btf{ u/]sf]n] o:tf u}/;/sf/L ;+:yfx?sf] ;+Vof #! Sfod /x]sf]
5 . To;}u/L, g]kfn /fi6 a}+saf6 Ohfhtk|fKt ;xsf/L ;+:yfx?sf] ;+Vof !^ /x]sf] 5 .
@)&) c;f/ d;fGt;Dddf aLdf sDkgLx? @% tyf sd{rf/L ;+rosf]if, gful/s nufgL sf]if /
x'nfs art a}+s ;d]t u/L] s'n @*@ a}+s tyf ljQLo ;+:yfx? ;+rfngdf /x]sf 5g\ .
tflnsf !=^
a}+s tyf ljQLo ;+:yfx?sf] ;+Vof

@)^( c;f/ d;fGt
jfl0fHo a}+s
#@
ljsf; a}+s
**
ljQ sDkgL
&)
n3'ljQ sf/f]af/ ug]{ ;+:yfx?
@$
g]kfn /fi6 a}+saf6 Ohfhtkqk|fKt ;xsf/L ;+:yfx?
!^
-;Lldt a}+ls sf/f]af/ ug]{_
g]kfn /fi6 a}+saf6 Ohfhtkqk|fKt u}/;/sf/L ;+:yfx?
#^
-;Lldt a}+ls sf/f]af/ ug]{_
aLdf sDkgL
@%
sd{rf/L ;+rosf]if
!
gful/s nufgL sf]if
!
x'nfs art a}+s
!
hDdf
@($
1=114
@)&) c;f/ d;fGt

#!
*^
%(
#!
!^
#!
@%
!
!
!
@*@
a}+s tyf ljQLo ;+:yfx?sf] zfvf ;+Vofdf ;dLIff jif{df pNn]vgLo ?kdf j[l4 ePsf] 5 . @)^(
c;f/ d;fGt;Dddf jfl0fHo a}+sx?sf] zfvf ;+Vof !$@%, ljsf; a}+s, ljQ sDkgL / n3'ljQ
ljQLo ;+:yfx?sf] zfvf ;+Vof qmdzM ^*&, @(@ / %%) /x]sf]df @)&) c;f/ d;fGt;Dddf pQm
;+Vof a9]/ jfl0fHo a}+sx?sf] zfvf ;+Vof !$*^ k'u]sf] 5 eg] ljsf; a}+s, ljQ sDkgL tyf
n3'ljQ ljQLo ;+:yfx?sf] zfvf ;+Vof qmdzM &^$, @$@ / ^#$ k'u]sf] 5 . o;af6 k|lt a}+s tyf
ljQLo ;+:yf zfvfaf6 cf};tdf sl/a *$&% hg;+Vofn] ;]jf k|fKt u/]sf] b]lvG5 .
tflnsf !=&
a}+s tyf ljQLo ;+:yfx?sf] zfvf ;+Vof

ljsf; a}+s
ljQ sDkgL
n3'ljQ ljsf; a}+s
ljsf; a}+s
hDdf
20
@)^( c;f/ d;fGt
@)&) c;f/ d;fGt
!$@%
^*&
@(@
%%)
@(%$
!$*^
&^$
@$@
^$^
#!#*
lwtf]kq ahf/
1=115
cfly{s jif{ @)^(&) df lwtf]kq ahf/df pNn]Vo ;'wf/ ePsf] 5 . g]K;] ;"rsf jflif{s ljGb'ut
cfwf/df ## k|ltztn] j[l4 eO{ @)&) c;f/ d;fGtdf %!*=# ljGb'df k'u]sf] 5 . ;f] ;"rsf
cl3Nnf] jif{sf] ;f]xL cjlwdf &=$ k|ltztn] j[l4 eO{ @)^( c;f/ d;fGtdf #*(=& sfod ePsf]
lyof] . @)^( c;f/ d;fGtdf (*=* /x]sf] g]K;] ;]lG;l6e ;"rsf @)&) c;f/ d;fGtdf !#)=#
k'u]sf] 5 . To;}u/L] NEPSE Float Index !&=! k|ltztn] j[l4 eO{ @)^( c;f/ d;fGtsf] #)=^
af6 @)&) c;f/ d;fGtdf #%=* sfod /x]sf] 5 .
1=116
cfly{s jif{ @)^(&) df lwtf]kq sf/f]af/ /sddf klg pNn]Vo j[l4 ePsf] 5 . g]kfn :6s
PS;r]Gh lnld6]8df cfly{s jif{ @)^*^( df ?= !) ca{ @* s/f]8 a/fa/sf]] lwtf]kq sf/f]af/
ePsf]df cfly{s aif{ @)^(&) df o:tf] sf/f]af/df !!$=% k|ltztsf] pRr j[l4 eO{ ?= @@ ca{
% s/f]8 a/fa/sf] sf/f]af/ ePsf] 5 .
@)&) c;f/ d;fGtdf ahf/ k"+FhLs/0f jflif{s ljGb'ut cfwf/df #(=& k|ltztn] j[l4 eO{
?= %!$ ca{ $( s/f]8 k'u]sf] 5 . kl/0ffd:j?k @)&) c;f/ d;fGtdf ahf/ k"+FhLs/0fsf] s'n
ufx{:Yo pTkfbg;+Fusf] cg'kft #)=@ k|ltzt /x]sf] 5 . @)^( c;f/ d;fGtdf o:tf] cg'kft @$
k|ltzt /x]sf] lyof] . ahf/ k"+FhLs/0fdf a}+s tyf ljQLo ;+:yfx? -aLdf sDkgL ;d]t_ sf] &!=&
k|ltzt, pTkfbg tyf k|zf]wg If]qsf] # k|ltzt, xf]6nx?sf] !=& k|ltzt, Jofkfl/s ;+:yfx?sf] )=@
k|ltzt, hnljB'tsf] ^ k|ltzt / cGosf] !&=$ k|ltzt c+z /x]sf] 5 .
g]kfn :6s PS;r]Gh lnld6]8df ;"rLs[t ePsf sDkgLx?sf] ;+Vof @)&) c;f/ d;fGtdf @#)
k'u]sf] 5 . @)^( c;f/ d;fGtdf of] ;+Vof @!^ /x]sf] lyof] . ;"rLs[t sDkgLx?dWo] !(* j6f
a}+s tyf ljQLo ;+:yf -aLdf sDkgL ;d]t_, !* j6f pTkfbg / k|zf]wg ug]{ pBf]u, $ j6f xf]6n,
$ j6f Jofkfl/s ;+:yf $ j6f hnljB't sDkgL / @ j6f cGo ;d"xsf /x]sf 5g\ .
;"rLs[t sDkgLx?sf] r'Qmf k"+FhLsf] jflif{s j[l4b/ !$ k|ltzt /xL @)&) c;f/ d;fGtdf ?= !@^
ca{ ^ s/f]8 k'u]sf] 5 . cfly{s aif{ @)^(&) df ?= * ca{ @$ s/f]8 ^! nfv a/fj/sf] ;fwf/0f
z]o/, ?= $ ca{ @ s/f]8 @$ nfv a/fa/sf] af]g; z]o/ / ?= @* s/f]8 !) nfv a/fa/sf] xsk|b
z]o/ g]kfn :6s PS;r]Gh lnld6]8df yk ;"rLs[t ePsf sf/0f r'Qmf k+"FhLdf j[l4 ePsf] xf] .
o;}u/L, ;dLIff jif{df ! ca{ @) s/f]8 a/fa/sf] jfl0fHo a}+sx?n] hf/L u/]sf] C0fkq / ?= &%
s/f]8 a/fa/sf] Do"r'jn km08 klg g]kfn :6s PS;r]Gh lnld6]8df ;"rLs[t ePsf] 5 .
1=117
1=118
1=119
21
tflnsf !
ljZjsf] cfly{s j[l4, d"No tyf Jofkf/

-jflif{s k|ltzt kl/jt{g_
k|If]k0f
2011
pTkfbg
ljZj pTkfbg
ljsl;t b]zx?
cd]l/sf
o"/f] If]q
hfkfg
pbLodfg tyf ljsf;f]Gd'v b]zx?
ljsf;f]Gd'v Plzof
rLg
ef/t
d"No
j:t' d"No
OGwg (Fuel)
u}/OGwg (Non-fuel)
pkef]Qmf d"No
ljsl;t b]z
Jofkf/
cfoft
ljsl;t b]zx?
lgof{t
ljsl;t b]zx?
;|f]t M
2013
2014
3.8
3.9
3.1
3.1
1.7
1.2
1.2
2.1
1.8
2.2
1.7
2.7
1.5
-0.6
-0.6
0.9
-0.6
1.9
2.0
1.2
6.2
4.9
5.0
5.4
7.8
6.5
6.9
7.0
9.3
7.8
7.8
7.7
6.3
3.2
5.6
6.3
31.6
1.0
-4.7
-4.7
17.9
-9.9
-1.8
-4.3
2.7
2.0
1.5
1.9
7.1
6.1
6.0
5.5
4.7
1.1
1.4
4.3
8.7
5.0
6.0
7.3
5.6
2.0
2.4
4.7
6.4
3.6
4.3
6.3
World Economic Outlook, July 2013, International Monetary Fund
22
2012

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15.0
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20.1
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45.6
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23
4.9
11.7
3.7
10.8
4.5
11.1
3.6
10.3
12.2
10.2
15.6
13.4
1.6
20.0
19.4
6.4
5.0
17.1
-11.3
16.8
18.6
22.7
9.3
14.1
15.4
16.5
61.5
22.3
15.2
8.3
6.4
-10.0
11.3
14.4
16.4
17.2
14.3
3.6
20.6
21.4
21.1
8.7
9.9
9.0
88.5
34.9
40.0
20.0
11.5
128.5
17.2
73.6
64.8
22.2
4.8
30.1
28.6
15.9
20.8
1.5
2.4
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4.9
20.1
90.7
37.8
38.4
21.2
9.3
129.1
17.7
77.3
68.5
22.9
4.5
32.7
31.3
17.4
20.4
1.1
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4.5
5.0
1.3
4.5
4.9
1.2
5.9
7.5
4.0
3.6
4.2
5.0
4.3
3.0
1.6
2.0
5.0
5.5
4.1
3.6
1.8
4.4
8.4
0.2
4.8
0.2
1.6
3.4
4.5
6.0
1.4
3.0
9.5
6.2
6.0
6.8
5.2
5.7
6.7
3.3
3.5
6.6
2.3
3.0
1.6
3.9
5.0
3.3
3.0
5.0
4.1
5.0
9.9
7.0
5.2
7.1
6.6
3.8
4.5
3.6
3.4
4.9
3.7

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49.41
20.75
6.88
7.14
1.37
0.22
4.67
1.24
0.17
0.06
0.19
4.42
2.29
9.71
9.70
0.01
7.10
0.97
1.56
0.40
0.42
1.79
0.05
0.00
1.85
23.25
4.42
3.24
12.36
3.23
2.43
0.50
0.67
0.81
0.35
0.11
8.10
100.00
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2067/68
125.73
105.78
144.70
127.55
110.27
94.79
190.91
122.90
87.96
31.16
162.10
128.47
104.34
190.67
190.78
187.93
187.23
239.98
147.24
228.41
134.27
259.27
262.7
451.12
208.79
127.13
134.46
136.69
137.96
113.83
168.55
117.61
250.93
138.79
183.48
87.46
74.77
133.46
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25
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2068/69
133.68
120.30
146.84
134.03
114.78
80.56
193.09
132.47
87.99
36.17
161.82
129.11
103.70
193.15
193.26
188.18
207.72
216.07
215.65
323.96
144.47
271.92
282.1
477.53
206.57
129.38
137.86
138.28
140.54
113.83
180.70
119.94
284.66
146.03
184.11
86.5
76.73
140.05
k|f=
2069/70
127.95
106.83
134.69
140.31
111.33
85.32
197.18
131.12
88.00
36.17
165.26
132.16
106.86
197.57
197.68
191.29
249.53
216.07
352.99
351.08
149.17
294.55
291.44
488.76
219.85
130.85
139.89
136.51
142.53
113.83
190.81
125.89
298.89
157.92
184.74
86.06
83.55
141.75
k|ltzt kl/jt{g
2068/69
6.3
13.7
1.5
5.1
4.1
-15.0
1.1
7.8
0.0
16.1
-0.2
0.5
-0.6
1.3
1.3
0.1
10.9
-10.0
46.5
41.8
7.6
4.9
7.4
5.9
-1.1
1.8
2.5
1.2
1.9
0.0
7.2
2.0
13.4
5.2
0.3
-1.1
2.6
4.9
2069/70
-4.3
-11.2
-8.3
4.7
-3.0
5.9
2.1
-1.0
0.0
0.0
2.1
2.4
3.0
2.3
2.3
1.7
20.1
0.0
63.7
8.4
3.3
8.3
3.3
2.4
6.4
1.1
1.5
-1.3
1.4
0.0
5.6
5.0
5.0
8.1
0.3
-0.5
8.9
1.2

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k|ltzt kl/j{tg
@)^&^*
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@)^(&)k|f=
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9.62
94.81
84.43
90.42
-10.9
7.1
5.72
71.74
55.68
60.46
-22.4
8.6
15.7
@)^(&)
1.32
99.08
119.89
138.66
21.0
2.57
143.94
130.14
132.25
-9.6
1.6
1.91
108.17
110.02
110.55
1.7
0.5
1.91
108.17
110.02
110.55
1.7
0.5
9.35
99.08
111.28
112.11
12.3
0.7
7.79
97.42
108.81
108.98
11.7
0.2
1.39
105.57
123.73
128.70
17.2
4.0
0.16
122.83
123.11
120.25
0.2
-2.3
6.45
107.77
123.29
136.00
14.4
10.3
23.8
0.94
94.57
76.72
95.00
-18.9
1.07
128.12
145.10
139.74
13.3
-3.7
1.82
117.06
132.49
154.94
13.2
16.9
0.73
100.65
107.56
140.84
6.9
30.9
1.17
110.50
157.29
145.69
42.3
-7.4
29.6
0.72
74.07
89.10
115.45
20.3
6.71
135.84
146.08
154.85
7.5
6.0
2.21
132.94
144.93
127.33
9.0
-12.1
2.38
152.88
153.23
188.63
0.2
23.1
2.13
119.78
139.26
145.62
16.3
4.6
6.66
125.08
119.15
121.72
-4.7
2.2
6.66
125.08
119.15
121.72
-4.7
2.2
6.31
70.84
70.52
71.98
-0.4
2.1
1.50
55.97
68.69
69.36
22.7
1.0
4.81
75.47
71.09
72.80
-5.8
2.4
4.17
92.90
102.32
102.64
10.1
0.3
2.91
78.76
91.29
83.83
15.9
-8.2
1.26
125.57
127.80
146.08
1.8
14.3
1.17
116.74
96.87
120.10
-17.0
24.0
1.17
116.74
96.87
120.10
-17.0
24.0
0.53
100.87
81.45
89.54
-19.3
9.9
0.53
100.87
81.45
89.54
-19.3
9.9
0.67
58.66
52.96
56.96
-9.7
7.6
0.67
58.66
52.96
56.96
-9.7
7.6
0.60
116.30
106.48
118.11
-8.4
10.9
0.60
116.30
106.48
118.11
-8.4
10.9
2.57
77.30
83.96
89.40
8.6
6.5
0.57
68.96
80.55
91.20
16.8
13.2
2.00
79.69
84.94
88.88
6.6
4.6
1.04
111.57
98.44
92.88
-11.8
-5.6
1.04
111.57
98.44
92.88
-11.8
-5.6
1.19
106.51
80.28
101.14
-24.6
26.0
26.0
1.19
106.51
80.28
101.14
-24.6
5.35
110.65
121.08
133.95
9.4
10.6
0.75
149.93
172.70
197.15
15.2
14.2
1.63
113.34
128.94
147.71
13.8
14.6
2.97
99.26
103.73
110.43
4.5
6.5
5.74
94.10
112.57
116.73
19.6
3.7
5.74
94.10
112.57
116.73
19.6
3.7
7.92
133.63
122.98
128.59
-8.0
4.6
1.62
77.48
93.59
106.17
20.8
13.4
5.28
161.66
135.16
136.68
-16.4
1.1
0.76
40.54
92.54
106.03
128.3
14.6
15.1
0.26
186.46
147.75
170.08
-20.8
11.71
111.53
112.57
119.32
0.9
6.0
5.54
110.46
110.78
115.20
0.3
4.0
6.17
112.49
114.18
123.03
1.5
7.8
0.86
115.51
118.31
110.94
2.4
-6.2
-5.0
0.31
84.39
87.47
83.09
3.6
0.55
133.05
135.68
126.64
2.0
-6.7
7.17
110.69
135.94
122.32
22.8
-10.0
7.17
110.69
135.94
122.32
22.8
-10.0
1.74
138.31
154.13
159.05
11.4
3.2
1.74
138.31
154.13
159.05
11.4
3.2
0.56
104.37
103.66
114.19
-0.7
10.2
0.56
104.37
103.66
114.19
-0.7
10.2
100.00
107.49
111.62
115.98
3.84
3.91
26

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s'n ;"rsf
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2068/69
2069/70
k|ltzt kl/jt{g
2067/68
2068/69
100.00
152.7
2069/70
165.4
46.82
181.3
195.2
181.7
8.3
9.9
214.0
7.7
14.81
175.1
175.7
191.6
0.3
9.6
9.1
2.01
193.0
192.9
217.0
0.0
12.5
5.65
217.0
269.6
285.0
24.2
5.7
5.70
186.3
200.3
229.2
7.5
14.4
5.01
170.7
193.9
210.6
13.6
8.6
2.70
146.7
167.9
191.0
14.4
13.8
2.23
184.7
216.0
229.5
16.9
6.3
1.36
212.3
231.9
263.7
9.2
13.7
1.46
215.7
196.0
205.8
-9.1
5.0
0.96
168.5
176.0
195.4
4.4
11.0
1.72
142.1
148.6
160.5
4.6
8.0
0.85
172.7
191.4
217.8
10.8
13.8
2.35
189.7
212.3
237.5
11.9
11.9
53.18
131.5
143.4
157.8
9.0
10.0
8.49
141.4
162.3
182.0
14.8
12.1
10.87
134.1
142.3
157.4
6.1
10.6
4.89
143.4
162.6
184.2
13.4
13.3
3.25
122.7
128.3
137.0
4.6
6.8
6.01
136.1
157.3
174.4
15.6
10.8
-2.0
3.64
89.5
82.2
80.5
-8.2
5.39
120.1
129.4
140.1
7.8
8.2
8.46
142.7
132.1
156.6
175.6
9.8
12.1
145.2
159.8
9.9
10.1
2.17
pkef]Qmf d"No ;"rsf sf7df8f} pkTosf
s'n ;"rsf
vfB tyf k]o kbfy{
100.0
158.9
170.6
187.2
7.4
9.7
49.7
187.5
201.4
221.4
7.4
9.9
50.3
135.7
145.7
158.0
7.4
8.4
10.2
pkef]Qmf d"No ;"rsf t/fO{
s'n ;"rsf
vfB tyf k]o kbfy{
100.0
147.7
159.7
176.0
8.1
44.5
176.8
188.4
204.9
6.6
8.7
55.5
128.3
140.2
156.6
9.3
11.7
s'n ;"rsf
vfB tyf k]o kbfy{
100.0
154
168.9
185.0
9.7
9.5
47.3
182.2
199.3
217.5
9.4
9.1
52.7
132.5
145.9
161.0
10.1
10.4
pkef]Qmf d"No ;"rsf kxf8
27

tflnsf &
/fli6o yf]s d"No ;"rsf

jflif{s cf};t
-@)%^%& !))_
;d"xpk;d"xx?
s'n ;"rsf
s[lif;DaGwL j:t'x?
vfBfGg j:t'x?
gub] afnL
bnxg
kmnkm"n tyf t/sf/L
d;nfx?
kz'hGo pTkfbg
:jb]zdf pTkflbt cf}Bf]lus j:t'x?
vfBhGo j:t'x?
k]o tyf ;'tL{hGo j:t'x?
lgdf{0f ;fdu|L
cGo
cfoftLt j:t'x?
k]6f]lnod kbfy{ tyf sf]O{nf
/f;folgs dn tyf /f;folgs j:t'x?
oftfoftsf ;fwg tyf d]lzg/L j:t'x?
On]lS6s tyf On]S6f]lgs j:t'x?
cf}ifwL
sk8fhGo j:t'x?
cGo j:t'x?
ef/
k|ltztdf
cfly{s jif{
2067/68
2068/69
100.0
222.8
49.6
16.6
6.1
3.8
11.2
1.9
10.0
20.4
6.1
5.7
4.5
4.1
30.0
5.4
2.5
7.0
1.9
2.7
3.1
7.4
246.7
28
k|ltzt kl/jt{g
2069/70
2068/69
237.0
258.3
6.4
2069/70
9.0
252.8
279.6
2.5
10.6
214.0
203.7
222.7
-4.8
9.3
245.4
279.7
351.3
14.0
25.6
275.6
266.1
299.7
-3.4
12.6
225.4
251.3
253.3
11.5
0.8
273.4
229.7
237.1
-16.0
3.2
309.3
318.7
360.3
3.0
13.0
195.2
213.9
224.9
9.6
5.2
183.0
202.7
219.8
10.8
8.4
207.4
231.4
238.4
11.6
3.0
238.3
250.9
261.7
5.3
4.3
148.8
165.3
173.1
11.1
4.7
202.1
226.6
245.6
12.1
8.4
364.0
441.2
523.6
21.2
18.7
198.3
206.7
223.0
4.2
7.9
172.4
185.9
188.4
7.8
1.4
-0.4
99.9
111.2
110.8
11.3
134.4
138.1
146.1
2.8
5.8
135.7
167.3
171.3
23.3
2.4
192.0
202.1
206.4
5.2
2.1

tflnsf *

-@)^!^@ = !))_
1.
1.1
1.2
1.3
1.4
1.5
1.6
2.
2.1
2.2
2.3
;d"x tyf pk;d"x

s'n ;"rsf
tna ;"rsf
clws[t :t/
;xfos :t/
lghfdtL ;]jf
clws[t :t/
;xfos :t/
;fj{hlgs ;+:yfgx?
clws[t :t/
;xfos :t/
a}+s tyf ljQLo
;+:yfx?
clws[t :t/
;xfos :t/
;}lgs tyf k|x/L
;]jfx?
clws[t :t/
;xfos :t/
lzIff
clws[t :t/
;xfos :t/
lghL ;+u7gx?
clws[t :t/
;xfos :t/
Hofnfb/ ;"rsf
s[lif dhb"/
k'?if
dlxnf
cf}Bf]lus dhb"/
pRr bIf
bIf
cw{bIf
cbIf
lgdf{0f dhb"/
8sdL{
ef/
cfly{s jif{
k|ltzt kl/jt{g
2066/67
2067/68
2068/69
2069/70
2068/69
2069/70
100.00
169.2
199.7
254.4
277.9
27.4
9.2
26.97
157.0
157.0
187.3
187.3
19.3
0.0
9.80
150.2
150.2
177.7
177.7
18.3
0.0
17.17
2.82
160.9
160.9
192.7
192.8
19.8
0.1
199.3
199.3
236.5
236.5
18.7
0.0
0.31
171.5
171.5
215.4
215.4
25.6
0.0
2.51
202.7
202.7
239.1
239.1
18.0
0.0
1.14
164.1
164.1
208.6
210.0
27.1
0.7
0.19
161.0
161.0
186.5
187.3
15.8
0.4
0.95
164.7
164.7
213.0
214.5
29.3
0.7
0.55
204.1
204.1
290.6
290.6
42.4
0.0
0.10
182.3
182.3
250.0
250.0
37.1
0.0
0.45
209.0
209.0
299.9
299.9
43.5
0.0
4.01
180.2
180.2
227.9
227.9
26.5
0.0
0.17
152.2
152.2
194.8
194.8
28.0
0.0
3.84
181.5
181.5
229.4
229.4
26.4
0.0
10.55
174.5
174.5
207.8
207.8
19.1
0.0
6.80
164.5
164.5
194.7
194.7
18.4
0.0
3.75
192.8
192.8
231.6
231.6
20.1
0.0
0.0
7.90
102.5
102.5
111.3
111.3
8.6
2.24
101.4
101.4
115.3
115.3
13.7
0.0
5.66
102.9
102.9
109.7
109.7
6.6
0.0
73.03
173.8
215.5
279.2
311.4
29.6
11.5
39.49
187.3
247.8
320.0
360.9
29.1
12.8
20.49
190.3
251.8
322.4
354.5
28.0
10.0
19.00
25.25
184.0
243.4
317.4
367.6
30.4
15.8
158.3
173.3
225.0
248.2
29.8
10.3
6.31
144.8
169.5
214.0
233.8
26.3
9.3
6.31
155.1
168.6
220.4
242.2
30.7
9.9
6.31
161.5
169.5
221.8
246.9
30.9
11.3
6.32
8.29
171.7
185.6
243.7
269.8
31.3
10.7
156.6
189.9
250.3
268.2
31.8
7.2
2.76
151.3
179.2
235.3
248.9
31.3
5.8
bIf
cbIf
1.38
1.38
149.9
152.8
177.0
181.3
226.1
244.5
240.6
257.1
27.7
34.9
6.4
5.2
2.76
144.6
169.8
227.5
243.6
34.0
7.1
bIf
cbIf
1.38
1.38
141.4
147.7
167.0
172.0
217.7
237.2
235.0
252.2
30.4
37.9
7.9
6.3
2.77
173.8
220.0
288.1
312.0
31.0
8.3
1.38
1.39
171.6
176.0
221.7
219.5
292.2
283.9
315.3
308.7
31.8
29.3
7.9
8.7
l;sdL{
HofdL
k'?if
dlxnf
29

tflnsf (
j}b]lzs Jofkf/ l:ylt*

-?= s/f]8df_
ljj/0f
s'n lgof{t
ef/t
cGo d'n's
s'n cfoft
ef/t
cGo d'n's
Jofkf/ ;Gt'ng
ef/t
cGo d'n's
s'n Jofkf/
ef/t
cGo d'n's
!= lgof{t cfoftsf] cg'kft
ef/t
cGo d'n's
@= s'n lgof{tdf c+z
ef/t
cGo d'n's
#= s'n cfoftdf c+z
ef/t
cGo d'n's
$= Jofkf/ ;+t'ngdf c+z
ef/t
cGo d'n's
%= s'n Jofkf/df c+z
ef/t
cGo d'n's
^= lgof{t tyf cfoftsf] s'n Jofkf/df c+z
lgof{t
cfoft
* eG;f/ tYofdf cfwfl/t
c M ckl/is[t
2067/68
2068/69
2069/70
k|ltzt kl/jt{g
2068/69
2069/70
6433.9
7426.1
7691.7
15.4
3.6
4336.0
4961.6
5100.0
14.4
2.8
2097.8
2464.5
2591.7
17.5
5.2
39617.6
46166.8
55674.0
16.5
20.6
26192.5
29939.0
36703.1
14.3
22.6
13425.0
16227.8
18970.9
20.9
16.9
-33183.7
-38740.7
-47982.3
16.7
23.9
-21856.5
24977.3
-31603.2
14.3
26.5
-11327.2
-13763.3
-16379.2
21.5
19.0
46051.4
53592.9
63365.7
16.4
18.2
30528.6
34900.6
41803.1
14.3
19.8
15522.8
18692.3
21562.6
20.4
15.4
16.2
16.1
13.8
16.6
16.6
13.9
15.6
15.2
13.7
67.4
66.8
66.3
32.6
33.2
33.7
66.1
64.8
65.9
33.9
35.2
34.1
65.9
64.5
65.9
34.1
35.5
34.1
66.3
65.1
66.0
33.7
34.9
34.0
14.0
13.9
12.1
86.0
86.1
87.9
30

tflnsf !)
ef/ttkm{ lgof{t ul/Psf k|d'v j:t'x?*

j:t'sf] gfd
s_ k|d'v j:t'x?
kf]lni6/ wfuf]
nQfsk8f**
wfuf]
h'6sf] af]/f
lh+s lz6
h';
vo/
cn}+rL
tf/
Pd=P;= kfOk
d~hg
tfdfsf] tf/
rfprfp
h'Qf tyf rKkn
hL=cfO{=kfOk
h'6sf] 8f]/L
lkgf
;fa'g
9'+uf tyf afn'jf
h'6sf] af
vf]6f]
cb'jf
PNd'lgod v08
tof/L kf]zfs
5fnf
h8La'6L
Knfli6ssf ;fdfg
rf]s/
cf}iflw -cfo'a]{lbs_
9'6f]sf] t]n
l3p -Sn]l/kmfO8_
6k]{G6fOg
kfl6{sn af]8{
a|fG;
sRrf ;gkf6
klZdgf
s'rf]
sfuh
hLljt hgfj/
dfa{n :Nofa
bfn
bfnlrgL
/f;folgs kbfy{
t/sf/L
x:tsnfsf ;fdfg
tf]/L tyf ;:o{'
l3p -jg:ktL_
kmnkm"n
a];f/
lj:s'6
v_ cGo
s'n hDdf
2067/68
3460.6
264.1
373.4
335.1
186.6
389.5
236.3
111.4
191.5
163.8
94.3
97.3
30.3
51.8
76.6
80.7
123.8
51.0
37.2
57.5
89.4
21.0
30.5
37.9
37.3
34.1
17.2
61.0
6.4
57.6
7.7
32.2
9.8
10.1
5.1
0.0
4.7
0.8
0.7
6.6
5.3
0.9
3.5
14.8
3.6
2.0
2.6
1.9
0.0
0.1
0.1
875.4
4336.0
cfly{s jif{
2068/69
4146.8
365.7
2069/70c
4610.0
474.2
513.0
262.8
210.2
334.3
302.7
100.3
327.6
181.0
79.8
109.9
121.3
45.8
134.1
159.3
86.8
64.3
24.4
90.6
109.5
31.5
38.7
31.2
38.6
38.2
9.0
72.1
8.3
84.8
19.1
37.1
8.1
18.4
7.1
0.0
4.2
7.5
0.6
24.9
0.2
20.3
6.3
0.9
6.8
7.3
0.6
0.0
0.3
0.2
0.0
814.8
4961.6
561.8
10.5
367.3
494.8
380.2
0.0
385.0
272.8
0.0
93.6
118.4
35.7
169.6
356.3
43.5
63.8
6.2
72.4
0.0
111.8
131.2
38.0
14.8
23.0
31.3
98.6
2.7
67.1
13.4
13.6
24.1
18.7
18.8
4.4
5.5
0.3
0.0
41.0
15.2
0.1
5.0
0.0
7.2
2.2
0.3
0.0
1.0
1.2
0.1
490.0
5100.0
* eG;f/ tYof+sdf cfwfl/t

** kL=kL= km]lj|s ;lxt
c M ckl/is[t
31
-?= s/f]8df_
k|ltzt kl/jt{g
2068/69
19.8
38.5
2069/70
11.2
29.7
37.4
-21.6
12.7
-14.2
28.1
-10.0
71.1
10.5
-15.4
13.0
300.9
-11.5
75.2
97.5
-29.9
25.9
-34.4
57.6
22.5
50.3
26.9
-17.6
3.6
12.0
-47.7
18.2
30.8
47.3
146.9
15.3
-17.6
82.1
39.1
-10.5
884.2
-12.3
279.3
-96.4
2150.0
79.8
-94.2
90.8
271.6
-76.1
-100.0
800.0
69.2
-100.0
-6.9
14.4
9.5
-96.0
74.7
48.0
25.6
-100.0
17.5
50.8
-100.0
-14.8
-2.4
-22.0
26.4
123.6
-49.8
-0.8
-74.5
-20.0
-100.0
254.6
239.0
21.6
-61.6
-39.9
248.6
36.8
-68.1
-20.9
-29.9
-63.4
197.0
1.8
166.0
32.9
-96.5
-92.3
64.7
7902.8
-99.6
-21.1
-98.0
6.4
-69.7
-54.4
266.1
429.7
-39.9
2.8

tflnsf !!
ef/taf6 cfoft ul/Psf k|d'v j:t'x?*

j:t'sf] gfd
s_ k|d'v j:t'x?
k]6f]lnod kbfy{
;jf/L ;fwg tyf :k]o/ kf6{k"hf{
Pd=P;=ljn]6
cGo d]lzg/L tyf kf6{k"hf{
cf}iflw
sf]N8/f]N8 lz6 Og SjfOn
Pd=P;=jfo/
ljB'QLo pks/0f
x6 /f]N8 lz6 Og SjfOn
l;d]G6
s[lif pks/0f tyf kf6{k"hf{
/f;folgs kbfy{
wfuf]
/f;folgs dn
nQfsk8f
sf]Onf
;'tL{
t/sf/L
;f}Gbo{sf ;fdfg
sfuh
rfdn
tof/L kf]zfs
Unf; lz6 tyf Unf; j]o;{
PNd'lgod Ot tyf /8
6fo/, 6\o'A; tyf km\n]K;
/]l8of], l6eL, 8]s tyf kf6{k"hf{
Ogfd]n tyf cGo k]G6\;
lstfa tyf klqsf
lz;' cfxf/ tyf b'Uw pTkfbg
lrgL
kfOk tyf kfOk lkml6+u
OG;]lS6;fO8
g"g
cnsqf
tf/sf ;fdfg
kmnkm"n
;]gL6/L j]o;{
cGo :6]zg/L ;fdfg
lh/f tyf dl/r
8fO ;]n Aof6L
h'Qf tyf rKkn
Knfli6ssf efF8fs'8f
cu/aQL
vfgfksfpg] r'nf]
hLljt hgfj/
sRrf skf;
lrof
df]nfl;; ;'u/
l:6n lz6
v_ cGo
s'n hDdf
-?= s/f]8df_
k|ltzt kl/jt{g
cfly{s jif{
2067/68
2068/69
2069/70c
20969.7
23711.6
29679.0
2068/69
13.1
2069/70
7508.1
9225.6
10713.9
22.9
16.1
2068.1
1705.1
2629.8
-17.6
54.2
1833.7
1943.7
2230.4
6.0
14.7
979.3
834.2
1201.4
-14.8
44.0
980.8
1038.3
1333.7
5.9
28.4
823.6
746.8
269.2
-9.3
-64.0
500.4
676.1
409.0
35.1
-39.5
722.4
701.0
657.4
-3.0
-6.2
545.9
554.3
568.9
1.5
2.6
437.3
330.0
942.5
-24.5
185.6
316.2
414.6
738.0
31.1
78.0
312.4
407.3
255.9
30.4
-37.2
25.2
285.5
413.3
388.8
44.7
-5.9
307.3
450.7
848.5
46.6
88.3
196.6
241.1
290.0
22.6
20.3
311.9
555.0
701.0
78.0
26.3
184.7
191.7
206.8
3.8
7.9
209.7
259.0
454.9
23.5
75.7
-39.0
164.7
194.5
118.7
18.1
207.4
227.8
367.8
9.8
61.5
195.4
426.7
845.6
118.3
98.2
170.1
299.1
280.1
75.9
-6.4
167.7
169.3
257.4
0.9
52.1
118.2
129.0
161.5
9.1
25.3
121.6
178.0
286.7
46.3
61.1
97.2
101.6
115.3
4.5
13.5
25.1
88.7
106.5
133.2
20.0
104.0
80.2
133.6
-22.9
66.6
99.9
97.9
360.0
-2.0
267.6
967.6
78.6
9.9
106.1
-87.4
87.5
80.1
85.4
-8.5
6.6
85.6
94.2
110.3
10.1
17.0
37.2
72.1
93.6
93.7
29.8
53.7
51.8
61.2
-3.5
18.3
64.7
80.7
86.2
24.6
6.8
65.2
85.8
130.5
31.6
52.2
91.6
114.0
237.6
24.3
108.5
48.9
46.1
25.1
-5.7
-45.7
49.9
70.2
116.0
40.7
65.2
82.1
144.6
290.0
76.1
100.6
20.3
33.8
42.4
66.5
25.7
46.4
29.4
172.7
-36.5
487.1
20.6
27.2
55.4
32.4
103.3
13.5
16.5
15.7
22.1
-4.8
49.0
42.3
100.6
-13.7
137.9
480.3
9.1
6.2
35.7
-32.6
2.7
2.9
5.0
7.0
72.4
4.2
5.0
7.5
18.9
50.0
0.0
0.9
2.0
128.1
5222.8
6227.3
7024.1
19.2
12.8
26192.5
29939.0
36703.1
14.3
22.6
c M ckl/is[t
32

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2067/68
2068/69
2069/70
2068/69
2069/70
-s_ k|d'v j:t'x?
1523.7
1915.3
1547.1
25.7
-19.2
un}+rf
486.0
693.8
607.5
42.7
-12.4
bfn
335.8
249.7
267.1
-25.6
7.0
tof/L kf]zfs
306.3
400.6
308.3
30.8
-23.0
klZdgf
227.3
323.0
165.5
42.1
-48.8
x:tsnfsf ;fdfgx? -sfi7 tyf wft'_
45.8
51.0
21.4
11.5
-58.0
g]kfnL sfuh tyf To;af6 lgld{t j:t'
39.9
58.7
24.4
47.2
-58.4
5fnf
43.4
72.4
100.6
66.6
39.0
h8La'6L
12.6
19.8
0.9
57.3
-95.5
;"grf+bLsf uxgf
9.1
11.0
7.6
21.5
-30.6
10
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14.6
25.2
22.5
72.5
-10.7
11
5fnfsf tof/L j:t'
3.0
10.1
21.2
239.9
111.1
0.0
0.0
0.0
574.2
549.2
1044.6
-4.3
90.2
2097.8
2464.5
2591.7
17.5
5.2
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c M ckl/is[t
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33

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cfly{s jif{
2067/68
2068/69
2068/69
2069/70
10899.7
1135.8
949.3
640.9
650.6
470.1
617.8
650.8
421.5
213.5
196.5
372.6
194.3
247.2
30.0
609.7
213.4
131.3
166.0
294.2
11953.1
2577.0
845.9
719.8
731.2
578.7
615.0
996.2
285.9
197.6
163.9
437.1
188.7
140.6
28.9
421.1
258.8
187.5
168.2
261.5
14560.3
2611.4
1348.9
813.1
579.5
452.5
454.3
1062.7
359.1
263.4
277.5
878.3
162.1
206.3
3.6
339.1
320.4
122.9
226.2
414.3
9.7
126.9
-10.9
12.3
12.4
23.1
-0.5
53.1
-32.2
-7.5
-16.6
17.3
-2.9
-43.1
-3.7
-30.9
21.3
42.8
1.3
-11.1
21.8
1.3
59.5
13.0
-20.7
-21.8
-26.1
6.7
25.6
33.3
69.3
100.9
-14.1
46.7
-87.4
-19.5
23.8
-34.4
34.5
58.5
178.9
260.9
425.6
78.4
66.3
91.3
175.8
127.5
104.7
119.8
97.1
65.7
172.9
259.5
545.5
107.6
96.8
105.0
-1.7
-51.1
-75.4
52.8
46.4
-28.0
-1.6
103.5
420.8
-10.2
-0.3
59.8
90.8
70.6
236.8
48.7
166.9
79.5
90.8
108.5
229.1
279.4
57.0
55.9
93.5
78.8
483.9
260.6
0.0
91.0
0.0
53.7
-3.2
474.1
-65.9
-29.6
3.0
-27.4
111.2
-6.7
-100.0
62.7
36.0
148.9
60.3
38.3
42.5
189.6
0.9
9.7
28.1
84.5
2.5
34.0
15.6
22.7
17.9
14.8
17.4
10.7
18.2
30.4
1.2
18.9
10.0
6.2
5.7
2.9
1.4
0.0
7.3
20.0
1.4
1.9
0.0
2525.3
13425.0
31.3
42.7
12.6
41.4
58.5
8.8
13.6
23.5
44.8
77.6
2.6
44.3
21.1
25.2
22.1
28.7
27.1
30.1
15.3
17.2
3.5
0.9
20.7
4.4
6.3
5.4
0.0
0.0
2.0
4.6
1.9
0.5
0.0
4274.7
16227.8
35.3
206.3
272.4
38.3
62.7
14.1
141.3
9.5
39.4
58.3
1.3
71.5
43.4
37.0
25.4
60.3
34.0
20.7
29.5
45.2
4.5
23.2
19.5
13.8
8.9
8.6
3.1
14.8
2.5
20.9
2.5
1.5
0.0
4410.6
18970.9
-13.2
-71.4
-79.1
8.0
37.7
-95.4
1458.6
143.0
59.5
-8.2
1.2
30.3
35.3
11.2
23.3
94.0
55.3
180.0
-15.8
-43.5
183.7
-95.4
106.7
-29.6
11.5
88.2
-100.0
-73.2
-76.8
41.9
-73.3
69.3
20.9
13.0
383.6
2060.5
-7.4
7.2
59.9
942.2
-59.4
-11.9
-24.8
-51.0
61.7
105.6
46.6
15.3
110.3
25.5
-31.2
92.8
163.0
29.2
2566.6
-5.7
218.0
41.4
58.9
27.0
349.6
30.7
205.8
-89.3
3.2
16.9

c M ckl/is[t
34
2069/70c
k|ltzt kl/jt{g

tflnsf !$
zf]wgfGt/ l:ylt
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c M ckl/is[t
2067/68
-1293.6
6870.2
0.0
6870.2
-38837.1
-7507.6
-31329.5
-31967.0
-867.5
5301.3
2461.1
553.5
2286.7
-6168.7
-1860.5
-2764.3
-716.7
-115.5
-1428.5
-32834.5
754.9
1750.4
-995.5
-32079.5
30785.9
31115.7
2578.0
25355.2
2899.3
283.2
-329.8
1590.6
297.0
321.3
643.7
0.0
-2576.2
-613.3
-1962.9
2253.8
1829.3
261.2
263.2
1384.9
-1121.8
-2.0
123.2
-0.8
124.0
40.1
618.2
-86.1
532.1
-532.1
-491.9
-943.8
452.0
-40.3
-409.0
35
2068/69
7597.9
8151.2
0.0
8151.2
-45465.3
-9225.6
-36239.8
-37314.1
1405.7
7235.2
3070.4
1007.1
3157.6
-5829.5
-2229.2
-2577.0
-637.2
-156.6
-866.6
-35908.4
1229.1
2252.1
-1023.0
-34679.3
42277.2
42780.6
3622.7
35955.4
2834.4
368.1
-503.4
1824.2
9422.1
2891.3
919.5
0.0
-1572.0
-513.7
-1058.2
3543.7
2644.2
103.7
104.8
1344.5
-1239.8
-1.1
844.6
3.7
840.9
-48.8
12313.4
1693.9
14007.3
-14007.3
-13958.8
-13478.7
-480.1
-48.5
-13162.7
2069/70c
5706.1
8599.0
0.0
8599.0
-54729.4
-10713.9
-44015.5
-46130.5
758.6
9519.1
3421.1
1839.0
4259.1
-8760.5
-3327.7
-3961.2
-950.9
-117.8
-1353.9
-45371.9
1307.9
2332.0
-1024.1
-44064.0
49770.1
50506.8
3418.1
43458.2
3532.7
97.9
-736.8
1034.8
6740.9
1249.6
908.2
0.0
-2284.6
-514.7
-1769.9
2626.1
1443.5
-128.2
-121.9
1370.1
-1492.0
-6.3
1430.1
-1.2
1431.3
-119.3
7990.5
333.5
8324.1
-8324.1
-8204.9
-6576.3
-1628.6
-119.2
-6894.0
2068/69
-687.3
18.6
18.6
17.1
22.9
15.7
16.7
-262.0
36.5
24.8
82.0
38.1
-5.5
19.8
-6.8
-11.1
35.7
-39.3
9.4
62.8
28.7
2.8
8.1
37.3
37.5
40.5
41.8
-2.2
30.0
52.6
14.7
3072.7
800.0
42.9
-39.0
-16.2
-46.1
57.2
44.6
-60.3
-60.2
-2.9
10.5
-44.9
585.7
-574.4
578.4
-221.6
1891.7
-2067.7
2532.3
2532.3
2737.9
1328.1
-206.2
20.4
3118.5
2069/70
-24.9
5.5
5.5
20.4
16.1
21.5
23.6
-46.0
31.6
11.4
82.6
34.9
50.3
49.3
53.7
49.2
-24.8
56.2
26.4
6.4
3.5
0.1
27.1
17.7
18.1
-5.6
20.9
24.6
-73.4
46.4
-43.3
-28.5
-56.8
-1.2
45.3
0.2
67.3
-25.9
-45.4
-223.6
-216.4
1.9
20.3
482.4
69.3
-131.6
70.2
144.3
-35.1
-80.3
-40.6
-40.6
-41.2
-51.2
239.2
145.7
-47.6

tflnsf !%

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2068
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kl/jTo{
2069
2070
k|ltzt kl/jt{g
2068/69
2069/70
21309.5
37552.5
45299.5
76.2
20.6
16525.8
28568.2
33994.0
72.9
19.0
ckl/jTo{
jfl0fHo a}+s
kl/jTo{
4783.8
8984.3
11305.4
87.8
25.8
5905.8
6393.2
8030.3
8.3
25.6
5550.3
5714.4
7408.0
3.0
29.6
ckl/jTo{
s'n ;+lrlt
kl/jTo{
355.5
678.8
622.3
91.0
-8.3
27215.3
43945.7
53329.7
61.5
21.4
22076.1
34282.6
41402.0
55.3
20.8
ckl/jTo{
5139.2
9663.1
11927.7
88.0
23.4
s/f]8 8n/df
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kl/jTo{
ckl/jTo{
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kl/jTo{
k|ltzt kl/jt{g
300.3
423.8
476.8
41.1
12.5
232.9
322.4
357.8
38.4
11.0
67.4
101.4
119.0
50.4
17.4
17.1
83.2
72.2
84.5
-13.3
78.2
64.5
78.0
-17.6
20.9
ckl/jTo{
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5.0
7.7
6.6
52.9
-14.5
383.6
496.0
561.4
29.3
13.2
311.1
386.9
435.8
24.4
12.6
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72.4
109.1
125.6
50.6
15.1
c M ckl/is[t
36

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2067/68
2068/69
27625.2
32735.1
34668.3
18.5
23983.4
24354.4
1.5
4848.9
5112.2
5.4
4331.5
4501.2
3.9
517.3
611.0
18.1
3902.8
5201.7
33.3
3846.3
5148.0
33.8
s= cfGtl/s ;fwg>f]t / C0f

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519.5
27105.7
655.8
27761.5
22710.9
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2069/70
2068/69
2069/70
5.9
56.5
53.7
-5.0
1232.3
14.7
137.2
-98.8
356.4
1.8
-99.5
304.2
12.9
-95.8
571.8
0.0
31502.8
34653.6
16.2
10.0
23627.0
24352.6
3.1
4544.7
5099.3
12.2
3331.1
5201.7
56.2
482.2
1211.6
-26.5
151.3
145.3
342.1
135.5
337.0
297.7
-11.7
0.0
571.8
31985.0
35865.2
15.2
12.1
31.0
10.2
29750.6
32777.6
29094.5
32037.1
24437.2
4657.4
29594.3
2442.9
531.0
698.1
31.5
10.0
8.0
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10.1
21.1
-47.5
7.5
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-157.1
25.4
8.0
-68.4
82.3
30.6
-62.8
-5050.6
-2234.4
-3087.6
-55.8
38.2
5050.6
2234.4
3087.6
-55.8
38.2
4557.2
1640.7
2057.9
-64.0
25.4
3368.0
3641.9
1904.3
8.1
-47.7
1499.7
1728.3
1900.0
15.2
9.9
800.0
1400.0
0.0
75.0
1068.0
500.0
0.0
-53.2
0.0
12.7
0.0
0.3
0.9
4.3
1288.9
-2312.5
184.4
-279.4
-108.0
-99.7
311.4
-30.8
-412.3
-109.9
0.0
18.7
75.5
493.4
574.9
954.2
394.2
303.7
16.5
66.0
!= g]]kfn /fi6 a}+ssf * sfof{nox?, /fli6o jfl0fHo a}+ssf ;/sf/L sf/f]af/ ug]{ ^^ zfvfdWo] ^^ j6f zfvfx?, g]kfn a}+s lnld6]8sf ;/sf/L sf/f]af/
ug]{ $$ zfvf dWo] $$ j6f zfvfx?, Pe/]i6 a}+s lnld6]8sf % j6f zfvfx? , g]kfn j+unfb]z a}+s lnld6]8sf] ! zfvfx? / Unf]jn a}+s lnld6]8sf]
! zfvfaf6 k|fKt ljj/0fsf] cfwf/df tof/ ul/Psf] .
++ = cfGtl/s C0f tyf jfXo C0f e'QmfgL tyf nufgL .
# = uf=lj=;= . lh=lj=;= nfO{ ljt/0f ePsf]] /sddWo] vr{ geO{ afFsL /x]sf] /sd kl/jt{g .
+ = C0ffTds lrGx (-) n] art hgfpF5 .
@ = g]kfn ;/sf/sf] C0fkq sf/f]af/af6 cflh{t cGo /sd .
gf]6M ;/sf/L ljQ l:ylt cf= j= @)^*^( jf6 ;/sf/L ljQLo tYof @))! cg';f/ k|:t't ul/Psf]n] cl3Nnf aif{x?;+u
37
consistent
gx'g ;S5g\ .

tflnsf !&
g]kfn ;/sf/sf] s'n cfGtl/s C0f

l;=
g+=
C0fkqx? tyf :jfldTj
! 6]h/L laN;
s= a}+ls If]q
c= g]kfn /fi6 a}+s

cf= jfl0fHo a}+sx?
2068/69
2069/70
2068/69
13646.8
1128.3
484.4
9.4
2069/70
3.7
11464.0
12712.2
13446.0
1248.2
733.8
10.9
5.8
-48.3
1296.9
-310.6
-1210.4
-11.0
1558.8
1944.2
18.0
19.1
570.1
450.2
200.8
-119.9
-249.4
-21.0
-55.4
176.1
279.5
140.6
103.4
-138.9
58.7
-49.7
92.2
166.5
55.2
74.2
-111.3
80.5
-66.8
301.7
4.3
5.0
-297.5
0.8
-98.6
17.6
ljsf; C0fkq
s= a}+ls If]q
4351.9
5751.9
5161.1
1400.0
-590.8
32.2
-10.3
1967.0
2716.3
2605.8
749.2
-110.5
38.1
-4.1
34.8
38.2
31.9
3.4
-6.3
9.7
-16.4
1932.2
2678.1
2573.9
745.8
-104.2
38.6
-3.9
v= u}/a}+ls If]q
2384.9
3035.7
2555.3
650.8
-480.4
27.3
-15.8
-12.2
/fli6o artkq
s= a}+ls If]q
v= u}/a}+ls If]q
c= ljsf; a}+sx?
cf= ljQ sDkgLx?
O= cGo
gful/s artkq
s= a}+ls If]q
c= g]kfn /fi6 a}+s-bf];|f] ahf/_
cf= jfl0fHo a}+sx?
v= u}/a}+ls If]q
c= ljsf; a}+sx?
cf= ljQ sDkgLx?
O= cGo
-h;dWo] j}b]lzs /f]huf/ artkq_
ljz]if C0fkq
s= g]kfn /fi6 a}+s

v= jfl0fHo a}+sx?-/f=jf=a}+ sf]
!) jif]{ C0f kq_
v= cGo
5f]6f] cjlwsf] shf{ tyf

;fk6
g]kfn /fi6 a}+s
&
2069/70
13162.4
12149.1
c= g]kfn /fi6 a}+s

cf= jfl0fHo a}+sx?
2068/69
12034.1
2507.3
c= ljsf; a}+sx?
cf= ljQ sDkgLx?
O= cGo
2067/68
10204.9
c= g]kfn /fi6 a}+s

cf= jfl0fHo a}+sx?
k|ltzt kl/jt{g
8646.1
v= u}/a}+ls If]q
-?= s/f]8df_
/sd kl/jt{g
2817.9
c= ljsf; a}+sx?
cf= ljQ sDkgLx?
O= cGo
@
/sd
s'n hDdf
s= a}+ls If]q
c= g]kfn /fi6 a}+s

cf= jfl0fHo a}+sx?
v= u}/a}+ls If]q
c= ljsf; a}+sx?
cf= ljQ sDkgLx?
O= cGo
81.4
171.2
150.4
89.8
-20.9
110.3
146.3
187.3
155.1
41.0
-32.1
28.0
-17.1
2157.2
2677.2
2249.8
520.0
-427.4
24.1
-16.0
1068.0
1568.0
1568.0
500.0
0.0
0.0
0.8
1.5
1.7
0.7
0.2
16.0
16.0
0.8
1.5
1.7
0.7
0.2
0.0
0.0
0.0
0.0
0.0
1067.2
1566.5
1566.3
499.3
-0.2
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1067.2
1566.5
1566.3
499.3
-0.2
0.0
463.0
413.9
324.3
-49.1
-89.6
-10.6
-21.7
313.7
275.3
241.1
-38.3
-34.2
-12.2
-12.4
313.7
275.3
241.1
-38.3
-34.2
-12.2
-12.4
0.0
0.0
0.0
0.0
0.0
149.4
138.6
83.2
-10.8
-55.4
-7.2
-40.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
1.3
0.0
1.3
149.4
138.6
81.8
-10.8
-56.8
-7.2
-41.0
0.7
1.6
5.9
0.9
4.3
116.2
268.1
15.8
15.8
0.0
0.0
-15.8
-0.3
-100.0
0.0
0.0
0.0
0.0
0.0
15.8
15.8
0.0
0.0
-15.8
0.0
-100.0
0.0
0.0
0.00
0.0
0.00
-100.0
2076.5
-236.0
-51.6
-2312.5
184.4
-111.4
-78.1
2076.5
-236.0
-51.6
-2312.5
184.4
-111.4
-78.1
20009.3
20676.0
20648.6
666.7
-27.4
3.3
-0.1
15837.7
15485.1
16243.1
-352.7
758.0
-2.2
4.9
5243.6
2586.3
1520.1
-2657.3
-1066.3
-50.7
-41.2
10594.1
12898.7
14723.0
2304.7
1824.3
21.8
14.1
4171.6
5191.0
4405.5
1019.3
-785.5
24.4
-15.1
257.5
450.7
291.0
193.2
-159.8
75.0
-35.4
238.5
353.7
211.6
115.2
-142.1
48.3
-40.2
3675.6
4386.6
3902.9
711.0
-483.7
19.3
-11.0
38

tflnsf !*
df}lb|s ;e]{If0f
!= v'b j}b]lzs ;DklQ

!=! j}b]lzs ;DklQ
!=@ j}b]lzs bfloTj
-s_ ljb]zL d'b|f lgIf]k
-v_ cGo j}b]lzs bfloTj
@= v'b cfGtl/s ;DklQ
@=! s'n cfGtl/s shf{
-s_ ;/sf/nfO{ uPsf] v'b shf{
;/sf/dflysf] bfjL
;/sf/L lgIf]k
-v_ u}/ljQLo ;/sf/L
;+:yfgx?nfO{ uPsf] shf{
-u_ ljQLo ;+:yfx?nfO{ uPsf] shf{
;/sf/L ;+:yfgx?
u}/;/sf/L ;+:yfx?
-3_ lghL If]qnfO{ uPsf] shf{
@=@ v'b cdf}lb|s bfloTj
#= lj:t[t d'b|f k|bfo -Pd@_
#=! d'b|f k|bfo -Pd!_
-s_ d'b|f k|bfo -Pd!_
rngrNtLdf /x]sf] d'b|f
rNtL lgIf]k
-v_ art tyf sn lgIf]k
#=@ cfjlws lgIf]k
$= lj:t[t df}lb|s t/ntf -Pd#_
2068
2069
c;f/
c;f/
-?= s/f]8df_
2070
k|f=
c;f/
jflif{s kl/jt{g
@)^*^(
/sd
@)^(&)
k|ltzt
/sd
k|ltzt
22126.55
38377.21
46823.80
13162.661
59.5
6,893.962
28411.02
45597.68
55409.35
17186.66
60.5
9,811.67
18.0
21.5
6284.47
7220.47
8585.56
936.00
14.9
1,365.09
18.9
5233.64
6046.56
7433.23
812.92
15.5
1,386.67
22.9
1050.82
1173.91
1152.32
123.08
11.7
-21.58
-1.8
70005.46
74653.02
84713.83
7735.561
11.0
11,613.442
15.6
91022.49
99469.15
116553.47
8446.66
9.3
17,084.32
17.2
16343.94
16288.21
16745.67
-55.73
-0.3
457.46
2.8
16343.94
16525.48
16797.28
181.55
1.1
271.79
1.6
0.00
237.28
51.61
237.28
-185.67
-78.2
637.64
1009.94
1138.91
372.30
58.4
128.97
12.8
1308.67
1188.42
1366.28
-120.25
-9.2
177.87
15.0
222.63
127.60
131.74
-95.03
-42.7
4.14
3.2
1086.04
1060.82
1234.55
-25.22
-2.3
173.73
16.4
72732.24
80982.58
97302.61
8250.34
11.3
16,320.02
20.2
21017.03
24816.13
31839.64
711.101
3.4
5,470.882
22.0
92132.01
113030.23
131537.63
20898.22
22.7
18,507.40
16.4
62232.60
78926.93
92546.91
16694.33
26.8
13619.98
17.3
22235.14
26370.57
30159.02
4135.43
18.6
3788.45
14.4
14193.15
17049.17
19587.42
2856.02
20.1
2538.25
14.9
8041.99
9321.40
10571.59
1279.42
15.9
1250.19
13.4
39997.45
52556.36
62387.89
12558.90
31.4
9831.53
18.7
29899.42
34103.30
38990.71
4203.88
14.1
4887.41
14.3
97365.66
119076.79
138970.86
21711.13
22.3
19894.07
16.7
c M cg'dflgt
!= ljb]zL ljlgdo b/ d"Nofg gfkmf ?= #)**=)) s/f]8 ;dfof]hg ul/Psf]
@= ljb]zL ljlgdo b/ d"Nofg gfkmf ?= !%%@=^# s/f]8 ;dfof]hg ul/Psf]
39

tflnsf !(
jfl0fHo a}+sx?sf] ;DklQ / bfloTjsf] ljj/0f
!= s'n lgIf]k
!=! rNtL lgIf]k
-s_ :jb]zL
-v_ ljb]zL
!=@ art lgIf]k
-s_ :jb]zL
-v_ ljb]zL
!=# d'4lt lgIf]k
-s_ :jb]zL
-v_ ljb]zL
!=$ sn lgIf]k
-s_ :jb]zL
-v_ ljb]zL
!=% dflh{g lgIf]k
@= g]kfn /fi6 a}+saf6 ;fk6L
#= j}b]lzs bfloTj
$= cGo bfloTj
$=! k"[FhL sf]if
$=@ hu]8f sf]ifx?
$=# cGo bfloTj
;DklQ = bfloTj
%= t/n sf]ifx?
%=! gub df}Hbft
%=@ g]kfn /fi6 a}+sdf /x]sf] df}Hbft
%=# ljb]zL d'b|f df}Hbft
%=$ ljb]zdf /x]sf] df}Hbft
%=% dfu{:y /sd
^= shf{ tyf nufgL
^=! ;/sf/dflysf] bfaL
^=@ u}/ljQLo ;/sf/L ;+:yfgdflysf] bfaL
^=# ljQLo ;+:yfdflysf] bfaL
;/sf/L
u}/;/sf/L
^=$ lghL If]qdflysf] bfaL
-s_ ;fFjf
-v_ Aofh
^=% vl/b / l8:sfp06 u/]sf] ljb]zL lan
&= cGo ;DklQ
2068
2069
c;f/
c;f/
2070
k|f=
c;f/
-?= s/f]8df_
jflif{s kl/jt{g
@)^*^(
/sd
68023.01
86169.00
101557.80
18145.99
7820.36
9113.52
10730.98
6793.32
8100.93
9360.40
@)^(&)
k|ltzt
/sd
k|ltzt
26.7
15388.81
1293.16
16.5
1617.46
17.9
17.7
1307.61
19.2
1259.46
15.5
1027.04
1012.59
1370.58
-14.45
-1.4
357.99
35.4
23069.31
30471.23
35880.46
7401.92
32.1
5409.23
17.8
22501.94
29888.32
35173.69
7386.38
32.8
5285.37
17.7
567.37
582.90
706.77
15.54
2.7
123.86
21.2
25213.73
29762.57
34564.19
4548.84
18.0
4801.62
16.1
22215.95
26364.08
30528.25
4148.13
18.7
4164.17
15.8
2997.78
3398.49
4035.94
400.71
13.4
637.45
18.8
11405.87
16163.69
19493.35
4757.83
41.7
3329.65
20.6
10790.64
15119.36
18163.15
4328.72
40.1
3043.79
20.1
615.23
1044.33
1330.19
429.10
69.7
285.86
27.4
513.74
657.98
888.83
144.24
28.1
230.84
35.1
524.65
47.33
218.76
-477.32
-91.0
171.43
362.2
186.81
217.58
295.43
30.78
16.5
77.84
35.8
16614.59
18811.16
22216.14
2196.57
13.2
3404.98
18.1
5829.49
6598.33
7754.85
768.85
13.2
1156.51
17.5
2237.04
3563.54
4417.40
1326.50
59.3
853.85
24.0
8548.06
8649.28
10043.90
101.22
1.2
1394.62
16.1
85349.05
105245.07
124288.14
19896.02
23.3
19043.06
18.1
13151.87
18618.27
21472.33
5466.41
41.6
2854.06
15.3
1978.64
2539.80
2912.01
561.16
28.4
372.21
14.7
5427.75
10013.78
10735.57
4586.04
84.5
721.78
7.2
50.03
62.89
80.09
12.86
25.7
17.20
27.4
5679.48
5965.38
7727.39
285.90
5.0
1762.01
29.5
15.97
36.41
17.27
20.45
128.1
-19.15
-52.6
67311.10
78774.77
93810.26
11463.67
17.0
15035.49
19.1
10594.09
12898.74
14723.02
2304.65
21.8
1824.28
14.1
622.30
976.28
1107.40
353.98
56.9
131.12
13.4
1496.08
1214.64
1108.75
-281.45
-18.8
-105.89
-8.7
211.23
116.20
108.35
-95.03
-45.0
-7.85
-6.8
1284.85
1098.44
1000.40
-186.42
-14.5
-98.04
-8.9
54425.17
63336.08
76632.72
8910.91
16.4
13296.65
21.0
52086.20
61343.43
74599.96
9257.23
17.8
13256.54
21.6
2338.97
1992.65
2032.76
-346.32
-14.8
40.11
2.0
173.46
349.04
238.37
175.58
101.2
-110.67
-31.7
4886.09
7852.04
9005.55
2965.95
60.7
1153.51
14.7
c M cg'dflgt
40

tflnsf @)
ljsf; a}+sx?sf] ;DklQ / bfloTjsf] ljj/0f
!= s'n lgIf]k
!=! rNtL lgIf]k
-s_ :jb]zL
-v_ ljb]zL
!=@ art lgIf]k
-s_ :jb]zL
-v_ ljb]zL
!=# d'4lt lgIf]k
-s_ :jb]zL
-v_ ljb]zL
!=$ sn lgIf]k
-s_ :jb]zL
-v_ ljb]zL
!=% dflh{g lgIf]k
#= j}b]lzs bfloTj
$= cGo bfloTj
$=! k"[FhL sf]if
$=@ hu]8f sf]ifx?
$=# cGo bfloTj
;DklQ = bfloTj
%= t/n sf]ifx?
%=! gub df}Hbft
%=% dfu{:y /sd
^= shf{ tyf nufgL
;/sf/L
u}/;/sf/L
-s_ ;fFjf
-v_ Aofh
&= cGo ;DklQ
2068
2069
c;f/
c;f/
2070
@)^*^(
k|f=
c;f/
-?= s/f]8df_
jflif{s kl/jt{g
/sd
9111.35
12212.80
15522.49
3101.45
204.95
325.09
308.37
203.68
323.73
306.84
@)^(&)
k|ltzt
/sd
k|ltzt
34.0
3309.69
120.15
58.6
-16.72
27.1
-5.1
120.05
58.9
-16.89
-5.2
1.27
1.36
1.53
0.10
7.8
0.17
12.4
4294.01
6076.73
8294.56
1782.71
41.5
2217.84
36.5
4284.13
6072.23
8286.19
1788.10
41.7
2213.97
36.5
9.88
4.50
8.37
-5.38
-54.5
3.87
86.1
21.1
3033.87
3717.84
4502.83
683.97
22.5
784.99
2996.44
3695.16
4476.01
698.72
23.3
780.85
21.1
37.43
22.68
26.82
-14.75
-39.4
4.14
18.2
1561.56
2075.34
2391.38
513.78
32.9
316.04
15.2
1532.04
2073.52
2384.86
541.48
35.3
311.34
15.0
29.52
1.82
6.52
-27.70
-93.8
4.70
257.7
16.96
17.79
25.34
0.83
4.9
7.55
42.4
243.37
0.00
57.00
-243.37
57.00
35.98
33.21
0.00
-2.77
-7.7
-33.21
3571.04
3790.02
4415.99
218.97
6.1
625.98
16.5
2100.68
2139.97
2357.68
39.30
1.9
217.70
10.2
506.38
610.76
734.09
104.38
20.6
123.33
20.2
963.99
1039.28
1324.23
75.29
7.8
284.95
27.4
12961.74
16036.02
19995.48
3074.28
23.7
3959.46
24.7
646.61
985.03
1183.04
338.42
52.3
198.01
20.1
242.70
360.66
478.14
117.96
48.6
117.48
32.6
364.78
599.10
677.32
234.32
64.2
78.22
13.1
3.80
3.71
5.09
-0.09
-2.3
1.38
37.2
33.91
21.38
21.93
-12.54
-37.0
0.56
2.6
1.43
0.19
0.57
-1.24
-86.8
0.38
202.4
11544.54
14269.59
17589.38
2725.05
23.6
3319.79
23.3
257.50
450.72
290.96
193.22
75.0
-159.76
-35.4
-14.0
10.23
28.17
24.23
17.94
175.3
-3.94
2007.44
3457.63
4116.10
1450.19
72.2
658.47
0.00
0.00
0.00
0.00
0.00
0.00
19.0
0.00
2007.44
3457.63
4116.10
1450.19
72.2
658.47
9269.36
10333.07
13157.64
1063.70
11.5
2824.57
27.3
8946.75
10054.08
12903.93
1107.32
12.4
2849.85
28.3
322.61
278.99
253.71
-43.62
-13.5
-25.28
-9.1
0.00
0.00
0.45
770.59
781.40
1223.05
10.81
1.4
441.65
56.5
c M cg'dflgt
41
19.0

tflnsf @!
ljQ sDkgLx?sf] ;DklQ / bfloTjsf] ljj/0f
!= s'n lgIf]k
!=! rNtL lgIf]k
-s_ :jb]zL
-v_ ljb]zL
!=@ art lgIf]k
-s_ :jb]zL
-v_ ljb]zL
!=# d'4lt lgIf]k
-s_ :jb]zL
-v_ ljb]zL
!=$ sn lgIf]k
-s_ :jb]zL
-v_ ljb]zL
!=% dflh{g lgIf]k
#= j}b]lzs bfloTj
$= cGo bfloTj
$=! k"[FhL sf]if
$=@ hu]8f sf]ifx?
$=# cGo bfloTj
;DklQ = bfloTj
%= t/n sf]ifx?
%=! gub df}Hbft
%=% dfu{:y /sd
^= shf{ tyf nufgL
;/sf/L
u}/;/sf/L
-s_ ;fFjf
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&= cGo ;DklQ
2068
2069
c;f/
c;f/
8155.43
7539.89
6816.51
-615.54
336.42
448.52
541.02
336.42
448.52
541.02
0.00
0.00
0.00
3025.34
3415.89
3025.30
3415.89
0.04
0.00
4588.60
4588.47
2070
@)^*^(
k|f=
c;f/
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jflif{s kl/jt{g
/sd
@)^(&)
k|ltzt
/sd
k|ltzt
-7.5
-723.38
112.10
33.3
92.50
20.6
-9.6
112.10
33.3
92.50
20.6
2893.03
390.55
12.9
-522.86
-15.3
2893.03
390.59
12.9
-522.86
-15.3
0.00
-0.04
-100.0
0.00
3606.61
3289.62
-981.98
-21.4
-316.99
-8.8
3606.61
3289.62
-981.85
-21.4
-316.99
-8.8
0.13
0.00
0.00
-0.13
-100.0
0.00
200.63
64.58
91.32
-136.05
-67.8
26.74
41.4
200.63
64.58
91.32
-136.05
-67.8
26.74
41.4
0.00
0.00
0.00
0.00
-3.6
-2.76
-64.5
4.45
4.29
1.52
-0.16
64.75
0.00
0.00
-64.75
0.00
0.00
0.00
0.00
3637.65
3428.86
3269.16
-208.79
-5.7
-159.70
1940.41
1743.40
1632.38
-197.01
-10.2
-111.02
-6.4
777.35
504.44
691.06
-272.92
-35.1
186.62
37.0
919.88
1181.02
945.72
261.14
28.4
-235.30
-19.9
-7.5
-883.08
-8.1
-71.37
-13.5
-28.1
11857.82
10968.75
10085.67
-889.08
373.00
528.81
457.43
155.81
41.8
-4.7
121.82
134.94
97.06
13.12
10.8
-37.88
241.00
389.54
360.10
148.55
61.6
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-7.6
0.17
2.21
0.03
2.04
1225.2
-2.18
-98.8
9.93
1.84
0.03
-8.09
-81.5
-1.81
-98.6
0.09
0.28
0.22
0.19
205.5
-0.05
-18.9
10626.77
9502.62
8950.88
-1124.14
-10.6
-551.75
-5.8
248.71
353.70
211.63
104.99
42.2
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-40.2
2.22
2.60
4.18
0.38
17.2
1.57
60.4
1780.36
2284.71
1681.52
504.36
28.3
-603.19
-26.4
0.00
0.00
0.00
0.00
1780.36
2284.71
1681.52
504.36
28.3
-603.19
-26.4
8595.48
6861.61
7053.55
-1733.88
-20.2
191.94
2.8
8406.95
6528.75
6614.32
-1878.21
-22.3
85.57
1.3
188.53
332.86
439.23
144.33
76.6
106.36
32.0
79.26
9.2
-259.96
-27.7
0.00
0.00
0.00
858.05
937.32
677.36
0.00
c M cg'dflgt
tflnsf @@
a}+s tyf ljQLo ;+:yfx?nfO{ g]kfn /fi6 a}+saf6 pknAw u/fO{Psf]

k'g/shf{sf] ljj/0f
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qm=;+
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%=
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u|fdL0f ljsf; a}+sx?
cGo ljsf; a}+sx?
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42
cfly{s jif{ @)^(&)
42.84
217.76
0.00
0.00
0.00
0.00
0.00
1.00
0.00
57.00
42.84
275.76

tflnsf @#
n3'ljQ ;+:yfx?sf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f
ljj/0f
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;fwg
k"FhL sf]if
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cGo
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pkof]u
t/n sf]if
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cGo
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c M ckl/is[t
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-?= s/f]8df_
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227.96
281.09
380.13
23.3
35.2
354.37
512.79
721.84
44.7
40.8
1303.84
1657.50
2022.45
27.1
22.0
154.46
472.38
368.99
205.8
-21.9
45.66
57.79
84.08
26.6
45.5
2086.29
2981.55
3577.49
42.9
20.0
319.34
564.85
643.07
76.9
13.8
181.71
219.06
296.36
20.6
35.3
1468.45
1770.00
2342.04
20.5
32.3
104.92
415.89
282.84
296.4
-32.0
11.87
11.75
13.18
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12.2
tflnsf @$
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c
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67.29
80.93
117.67
20.3
45.4
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558.47
872.77
1140.27
56.3
30.6
;fk6L
38.43
48.39
93.76
25.9
93.8
131.78
125.03
145.79
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16.6
19.09
38.12
44.02
99.7
15.5
815.06
1165.24
1541.51
43.0
32.3
t/n sf]if
131.3
333.29
374.27
153.8
12.3
nufgL
25.35
77.46
114.69
205.6
48.1
554.31
655.81
945.84
18.3
44.2
96.91
91.86
104.52
-5.2
13.8
7.19
6.82
2.19
-5.1
-67.9
k"FhL sf]if
cGo
gfkmf gf]S;fg lx;fj
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shf{ tyf ;fk6L

cGo
gfkmf gf]S;fg lx;fj
c M ckl/is[t
43

tflnsf @%
aLdf sDkgLx?sf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f

c;f/ d;fGt
ljj/0f
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r'Qmf k"FhL
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cGo bfloTj
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a}+s tyf gub df}Hbft
nufgL
l:y/ ;DklQ
cGo ;DklQ
c M ckl/is[t
-?= s/f]8df_
@)^*^(
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/sd
kl/jt{g
@)^(&)
k|ltzt
kl/jt{g
/sd kl/jt{g
k|ltzt
kl/jt{g
@)^*
@)^(
409.34
5087.00
625.00
6121.34
434.28
5998.14
950.08
7382.50
459.6
6869.20
1136.29
8465.04
24.94
911.14
325.08
1261.16
6.1
17.9
52.0
20.6
25.27
871.04
186.23
1082.54
5.8
14.5
19.6
14.7
165.00
5269.34
317.00
370.00
270.64
6086.62
245.38
779.86
391.77
6939.50
280.58
853.19
105.64
817.28
-71.62
409.86
64.0
15.5
-22.6
110.8
121.13
852.88
35.20
73.33
44.8
14.0
14.3
9.4
;|f]t M aLdf ;ldlt
tflnsf @^
sd{rf/L ;+rosf]ifsf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f

c;f/ d;fGt
ljj/0f
;fwg
;+rosf]if
hu]8f sf]if
cGo bfloTj tyf Joj:yf
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c M ckl/is[t
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kl/jt{g
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10232.82
12143.97
14050.73
1911.15
18.7
1906.76
15.7
315.11
297.13
332.81
-17.98
-5.7
35.68
12.0
110.52
134.18
144.80
23.66
21.4
10.62
7.9
10658.45
12575.28
14528.34
1916.83
18.0
1953.06
15.5
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237.54
473.92
289.76
236.38
99.5
-184.16
4091.56
4140.15
4425.46
48.59
1.2
285.31
6.9
2598.00
2388.00
2778.48
-210.00
-8.1
390.48
16.4
1347.13
1495.05
1380.05
147.92
11.0
-115.00
-7.7
0.10
0.07
0.04
-0.03
-25.1
-0.03
-44.1
111.85
219.79
219.85
107.94
96.5
0.06
0.0
34.48
37.24
47.04
2.76
8.0
9.80
26.3
6137.73
7737.04
9508.60
1599.31
26.1
1771.56
22.9
633.48
1073.83
1561.72
440.35
69.5
487.89
45.4
5504.25
6663.21
7946.88
1158.96
21.1
1283.67
19.3
0.00
47.83
36.73
47.83
-11.10
-23.2
191.62
176.34
267.79
-15.26
91.44
51.9
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44
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tflnsf @&
gful/s nufgL sf]ifsf] ;fwgsf] ;|f]t tyf pkof]usf] ljj/0f

ljj/0f
;fwg
!= r'Qmf k"FhL
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c M ckl/is[t
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783.46
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28.5
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2690.54
3806.85
4275.36
1116.31
41.5
468.51
12.3
70.00
280.00
118.52
210.00
300.0
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1898.66
1834.78
2729.34
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48.8
436.38
965.71
1174.11
529.33
121.3
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253.398
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154.4
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45

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145039.22
31969.26
85349.05
12961.74
11857.82
88
19.4
51.7
7.9
7.2
105.5 181979.28
23.3 45582.65
62.1 105245.07
9.4
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1.3
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0.5
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88
22.1
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213534.07
53489.79
124288.14
19995.48
10085.67
88.6
22.2
51.6
8.3
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125.5
31.4
73.1
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2981.55
1.4
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1.5
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0.6
1165.24
0.6
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0.6
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0.3
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0.2
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0.2
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12
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12
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2690.54
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100.0
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100.0
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100.0
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x'nfs art
a}+s
hDdf
46

tflnsf @(
z]o/ ahf/ kl/;"rs

qm=
;+=
ljj/0f
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s'n ahf/ k"FhLs/0f -?=s/f]8df_
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2065/66
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159
176
209
216
230
6114.00
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10023.80
11061.00
12606.40
51293.90
37687.14
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2168.10
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666.53
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sf/f]af/ ePsf] lbg
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31171.9
311.7
21.5
1805.2
18.1
0.7
7408.6
74.1
5.1
15014.7
150.1
5.8
8258.7
82.6
5.7
0.0
0.0
0.0
0.0
0.0
0.0
2984.9
29.8
1.2
3581.9
3.6
0.2
66.1
0.7
0.0
0.0
0.0
0.0
6138.1
74.3
2.9
4435.6
44.4
3.1
150565.2
1505.7
58.1
125617.9
131.2
9.0
251677.1
2592.7
100.0
246321.5
1449.9
100.0
34449.0
357.4
13.8
123860.8
824.6
56.9
23986.5
239.9
9.3
2809.9
28.1
1.9
42141.7
421.4
16.3
43450.8
402.2
27.7
150000.0
1500.0
57.9
0.0
0.0
0.0
400.0
4.0
0.2
0.0
0.0
0.0
700.0
70.0
2.7
1200.0
120.0
8.3
0.0
0.0
0.0
75000.0
75.0
5.2
251677.1
2592.7
100.0
246321.5
1450.0
100.0
;|f]t M g]kfn :6s PS;r]~h lnld6]8
48
cg';"rL !=!
ljQLo sf/f]af/ ug{ :jLs[lt k|fKt a}+s tyf ljQLo ;+:yfx?sf] gfdfjnL
-@)&) c;f/ d;fGt_
-!_ jfl0fHo a}+sx?

qm=;+=
!
@
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
gfd
s]Gb|Lo sfof{no
g]kfn a}+s ln=

/fli6o jfl0fHo a}+s ln=
gljn a}+s ln=
g]kfn OGe]i6d]06 a}+s ln
:6f088{ rf6{8{ a}+s g]kfn ln=
lxdfnog a}+s ln=
g]kfn P;=lj=cfO{= a}+s ln=
g]kfn a+unfb]z a}+s ln
Pe/]i6 a}+s ln=
a}+s ckm sf7df08' ln=
g]kfn qm]l86 P08 sd;{ a}+s ln=
n'lDagL a}+s ln=
Pg cfO{ ;L Plzof a}+s ln=!
df5fk'R5] a}+s ln=
s'df/L a}+s ln
nIdL a}+s ln=
l;4fy{ a}+s ln=
s[lif ljsf; a}+s ln=
Unf]an cfOPdO{ a}+s ln=@
l;l6hG; a}+s OG6/g]zgn lNf=
k|fOd sdl;{on a}+s ln=
;g/fOh a}+s ln=
u|f08 a}+s g]kfn ln=
PgPdaL a}+s ln=
lsi6 a}+s ln=
hgtf a}+s g]kfn ln=
d]uf a}+s g]kfn ln=
sdh{ P08 6:6 a}+s g]kfn ln=
l;len a}+s ln=
;]Gr'/L sdl;{on a}+s ln=
;flgdf a+}s ln=
wd{ky, sf7df08f}
l;+xb/af/Knfhf, sf7df08f}
sflGtky, sf7df08f}
b/af/dfu{, sf7df08f}
gofFafg]Zj/, sf7df08f}
7d]n, sf7df08f}}+
xflQ;f/, sf7df08f}
nflhDkf6, sf7df08f}
sdnfbL, sf7df08f}
l;4fy{gu/, ?kGb]xL
gf/fo0fu9, lrtjg
la/f6gu/, df]/
k[YjLrf]s, kf]v/f, sf:sL
cfbz{gu/, jL/u~h, k;f{
sdnfbL, sf7df08f}
/fdzfxky, sf7df08f}
aL/u~h, k;f{
sdnfbL, sf7df08f}
gofF;8s, sf7df08f}
u}/Lwf/f, sf7df08f}
sdnfbL, sf7df08f}
aa/dxn, sf7df08f}
cgfdgu/, sf7df08f}
sflGtky, sf7df08f}
sdnfbL, sf7df08f}
sdnfbL, sf7df08f}
k'tnL;8s, sf7df08f}
gfukf]v/L, sf7df08f}
;+Rffng ldlt
r'Qmfk"FhL#
-?= bz
nfvdf_
1994.07.30
1772.83
2022.10.10
8502.40
2041.03.29
2436.84
2042.11.26
3768.01
2043.10.16
1853.90
2049.10.05
2760.00
2050.03.23
2355.74
2051.02.23
2009.40
2051.07.01
1761.13
2051.11.28
1684.40
2053.06.28
1400.00
2055.04.01
1601.60
2055.04.05
2311.60
2057.06.17
2478.79
2057.12.21
1603.80
2058.12.21
1694.08
2059.09.09
1619.24
2024.10.07
9474.30
2063.09.18
2418.10
2064.01.07
2101.84
2064.06.07
2342.72
2064.06.25
2015.00
2065.02.12
2000.00
2065.02.20
2000.00
2066.01.24
2000.00
2066.12.23
2000.00
2067.04.07
1631.00
2067.06.04
2000.00
2067.08.10
2000.00
2067.11.26
1080.00
2068.11.03
2016.00
;fljssf] g]kfn O08li6on P08 sdl;{on a}+s ln= df a}+s ckm Pl;of g]kfn ln= ufleO{ sfod ePsf] .
;fljssf] Unf]an cfO{=Pd=O{= a}+s ln= df u'NdL ljsf; a}+s ln= / ;f]l;on 8]enkd]G6 a}+s ln= ufleO{ sfod ePsf] .
-@_ ljsf; a}+sx?

qm=;+=
1.
2.
3.
4.
gfd
s]Gb|Lo sfof{no
Pg=cfO{=l8=l;= 8]enkd]G6 a}+s ln=

dflnsf ljsf; a}+s ln=
l;4fy{ 8]enkd]G6 a}+s ln=
otL 8]enkd]G6 a}+s ln=3
wgu9L, s}nfnL
tLgs'g], sf7df08f}
49
;+Rffng ldlt
2016.03.01
r'Qmfk"FhL#
-?= bz
nfvdf_
415.82
2056.07.25
210.00
2057.03.11
645.00
2058.03.05
1386.20

5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
55.
56.
gf/fo0fL 8]enkd]G6 a}+s ln=

o'gfO6]8 ljsf; a}+s ln=
klZrdf~rn 8]enkd]G6 a}+s ln=
;xof]uL ljsf; a}+s ln=
PlS;; 8]enkd]G6 a}+s ln =
s0ff{nL ljsf; a}+s ln=
lqj]0fL ljsf; a}+s ln=
e[s'6L ljsf; a}+s ln=
;'lk|d 8]enkd]G6 a}+s ln=
z'e]R5f ljsf; a}+s ln=
afu]Zj/L 8]enkd]G6 a}+s ln=
uf}/Lz+s/ 8]enkd]G6 a}+s ln=
uf]/vf 8]enkd]G6 a}s -g]kfn_ ln=
u08sL 8]enkd]G6 a+}s ln=
OGk|mf:6Sr/ 8]enkd]G6 a+}s ln=
lahg]z o'lge;{n 8]enkd]G6 a+}s ln=
lj/f6nIdL ljsf; a}s ln=
PS;]n 8]enkd]G6 a+}s ln=
j]:6g{ 8]enkd]G6 a+}s ln=
Pr P08 la 8]enkd]G6 a+}s ln
c/lgsf] 8]enkd]G6 a+}s ln=4
Pgl8OkL 8]enkd]G6 a}s ln=
lSng OghL{ 8]enkd]G6 a}s ln=
ldt]/L 8]enkd]G6 a}+s ln=
ltgfp ljsf; a}+s ln=
/fOlh 8]enkd]G6 a}+s ln=
d'lQmgfy ljsf; a}+s ln=
;]jf ljsf; a}+s ln=
sgsfO{ ljsf; a}s ln=
klAns 8]enkd]G6 a}+s ln=
P; 8]enkd]G6 a}+s ln=
dxfsfnL ljsf; a}+s ln=
;f+lu|nf 8]enkd]G6 a}+s ln=
efu{j ljsf; a}+s ln=
sfdgf ljsf; a}+s ln=
k|f]km];gn lbofnf] ljsf; a}+s ln=5
sG6L 8]enkd]G6 a}+s ln=
lejf]/ ljsf; a}+s ln=
cNkfOg 8]enkd]G6 a}+s ln=
lgnlu/L ljsf; a}+s ln=
sfi7d08k 8]enkd]G6 a}+s ln=
skf]{/]6 8]enkd]G6 a}+s ln=
l;6L 8]enkd]G6 a}+s ln=
ljZj ljsf; a}+s ln=
kflye/f ljsf; a}+s ln=
ul/df ljsf; a}+s ln=
sfa]nL ljsf; a}+s ln=
k"l0f{df ljsf; a}+s ln=
Hof]lt ljsf; a}+s ln=
zfOg /];'f 8]enkd]G6 a}+s ln=
afUdtL 8]enkd]G6 a}+s ln=
xfd|f] ljsf; a}+s ln=
/Tggu/, lrtjg
lhtk'/, af/f
a'6jn, ?kGb]xL
hgsk'/wfd, wg'iff
xfQL;f/, sf7df08f}
g]kfnu~h, afFs]
gf/fo0fu9, lrtjg
a'6jn, kGb]xL
tLgs'g], sf7df08f}
gf/fo0fu9, lrtjg
g]kfnu~h, afFs]
sfjf;f]tL, gjnk/f;L
k'tnL;8s, sf7df08f}
kf]v/f, sf:sL
306f3/df]8, sf7df08f}
cgfdgu/, sf7df08f}
lj/f6gu/, df]/
latf{df]8, emfkf
3f]/fxL, bf
sdnfbL, sf7df08f}
w'lnv]n, sfe|]
nfnb/af/dfu{, sf7df08f}
;LtfkfOnf, sf7df08f}
w/fg, ;'g;/L
a'6jn, ?kGb]xL
u}F8fsf]6, gjnk/f;L
kf]v/f, sf:sL
a'6jn, ?kGb]xL
bds, emfkf
aL/u~h , k;f{
gf/fo0frf}/, sf7df08f}
dx]Gb|gu/, s~rgk'/
kf]v/f, sf:sL
g]kfnu~h, afFs]
kf]v/f, sf:sL
ag]kf, sfe|]
ag]kf, sfe|]
lqk'/]Zj/, sf7df08f}
x]6f}F8f, dsjfgk'/
a]gL, DofUbL
Go"/f]8, sf7df08f}
aL/u~h, k;f{
kf]v/f, sf:sL
kf]v/f, sf:sL
pnf{af/L, df]/
kf]v/f, sf:sL
wgs'6fahf/, wgs'6f
l;4fy{gu/, ?kGb]xL
sdnfbL, sf7df08f}
tD3f;, u'NdL
xl/cf}g, ;nf{xL
af/, g'jfsf]6
50
2058.07.01
55.57
2058.01.23
80.40
2059.12.20
336.52
2060.07.06
113.40
2060.10.01
718.17
2060.11.06
80.00
2061.04.29
248.06
2061.05.18
353.14
2061.05.20
772.00
2061.06.10
118.68
2061.07.13
242.20
2061.08.17
211.92
2061.08.20
660.82
2061.10.12
250.00
2062.01.26
827.53
2062.01.27
842.06
2062.01.28
173.36
2062.04.06
100.00
2062.05.30
60.00
2062.07.21
897.93
2063.03.22
212.60
2063.04.01
582.45
2063.05.22
1088.00
2063.06.27
108.35
2063.07.15
115.00
2063.09.03
200.00
2063.09.19
245.00
2063.11.13
191.49
2064.01.20
100.00
2064.02.24
150.00
2064.04.30
797.82
2064.05.01
40.00
2064.05.09
320.00
2064.05.13
100.00
2064.07.12
200.00
2064.06.30
200.00
2064.06.17
320.00
2064.06.17
916.77
2064.06.18
100.00
2064.06.25
57.50
2064.06.25
651.93
2064.07.21
200.00
2064.07.02
253.73
2064.09.05
252.00
2064.08.05
100.00
2064.07.18
220.00
2064.09.01
22.00
2065.02.07
100.00
2065.04.09
740.00
2065.11.11
319.86
2065.12.10
50.00
2066.01.06
42.07

57.
58.
59.
60.
61.
62.
63.
64.
65.
66.
67.
68.
69.
70.
71.
72.
73.
74.
75.
76.
77.
78.
79.
80.
81.
82.
83.
84.
85.
86.
#=
$=
%=
^=
&=
sfFqm]laxf/ ljsf; a}+s ln=

Kofl;lkms 8]enkd]G6 a}+s ln=
l;les 8]enkd]G6 a}+s ln=
OG6/g];gn 8]enkd]G6 a}+s ln=
s~rg 8]enkd]G6 a}+s ln=
a|fO6 8]enkd]G6 a}+s ln=
dft[el"d ljsf; a}+s ln=
OGgf]e]l6e 8]enkd]G6 a}+s ln=
lemds ljsf; a}+s ln=
d]6f] 8]enkd]G6 a}+s ln=
/fKtLe]/L ljsf; a}+s ln=
uf}d'vL ljsf; a}+s ln=
g]kfn sGh'd/ 8]enkd]G6 a}+s ln=
vfFbjf/L 8]enkd]G6 a}+s ln=
6'l/h\d 8]enkd]G6 a}+s ln=
ld;g 8]enkd]G6 a}+s ln=
dfp06 dsfn' 8]enkd]G6 a}+s ln=
l;Gw' ljsf; a}+s ln=
;xf/f ljsf; a}+s ln=
g]kfn sDo'lg6L 8]enkd]G6 a}+s ln=
s;d; 8]enkd]G6 a}+s ln=
dgf:n' ljsf; a}+s ln=
Pstf ljsf; a}+s ln=
sflnGrf]s 8]enkd]G6 a}+s ln=
s}nfz ljsf; a}+s ln=
;fnkf ljsf; a}+s ln=
;Ktsf]zL 8]enkd]G6 a}+s ln=
;femf ljsf; a}+s ln=
k|e' ljsf; a}+s ln=6
Pk]S; 8]enkd]G6 a}+s ln=7
;fljssf]
;fljssf]
;fljssf]
;fljssf]
;fljssf]
ePsf] .
-#_
qm=;+=
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
aL/]Gb|gu/ ,;'v]{t
a];Lzx/, ndh'
wflba];L, wflb
6]s', sf7df08f}
dx]Gb|gu/, s~rgk'/
kgf}tL, sfe|]
l;Gw'nLdf9L, l;Gw'nL
l;4fy{gu/, ?kGb]xL
afUb'nf, Ko'7fg
kf]v/f, sf:sL
g]kfnu~h, afFs]
lah'jf/, Ko"7fg
kf]v/f, sf:sL
vfFbaf/L, ;+v'jf;ef
gofFjfg]Zj/, sf7df08f}
a'6jn, ?kGb]xL
a;Gtk'/, t]x|y'd
afx|la;], l;Gw'kfNrf]s
dn+ujf, ;nf{xL
a'6jn, ?kGb]xL
zlQmrf]s, uf]/vf
a;kfs{, uf]/vf
a'6jn, ?kGb]xL
rl/sf]6, bf]nvf
k'tnL;8s, sf7df08f}
lbQm]n, vf]6f
6+lsl;gjf/L, df]/
wgu9L, s}nfnL
n}+grf}/, sf7df08f}
2066.02.01
30.00
2066.04.11
60.00
2066.04.29
40.00
2066.05.19
640.00
2066.06.03
100.00
2066.06.22
140.00
2066.06.23
28.60
2066.07.27
100.00
2066.08.29
12.00
2066.09.01
106.00
2066.10.01
75.01
2066.10.11
28.00
2066.10.22
200.00
2066.11.21
50.00
2066.12.05
640.00
2067.03.01
70.00
2067.04.05
14.00
2067.05.24
51.00
2067.07.10
14.00
2067.07.17
70.00
2067.08.01
17.50
2067.08.28
84.00
2068.07.07
60.00
2068.08.05
51.00
2069.01.12
707.62
2069.04.01
14.00
2069.06.16
60.00
2070.01.17
51.00
2070.03.30
766.00
2070.03.31
666.60
dgsfdgf 8]enkd]G6 a}+s ln= df otL kmfOgfg; ln= / EofnL kmfOgfG; ln= ufleO{ sfod ePsf] .
c/lgsf] 8]enkd]G6 a}+s ln= df ;"o{ 8]enkd]G6 a}+s ln= ufleO{ sfod ePsf] .
lbofnf] ljsf; a}+s ln= df k|f]k]m;gn ljsf; a}+s ln= ufleO{ sfod ePsf] .
k|e' kmfOgfG; sDkgL ln= df ;Dj[l4 ljsf; a}+s ln= / j}ej kmfOgfG; ln= ufleO{ :t/f]Gglt ;d]t ePsf] .
/f]on dr]{G6 a}+ls P08 kmfOgfG; ln= df /f/f ljsf; a}+s ln= / ckL kmfOgfG; ln= ufleO{ :t/f]Gglt ;d]t
ljQ sDkgLx?
gfd
s]Gb|Lo sfof{no
g]kfn cfjf; kmfOgfG; ln=

g]kfn kmfOgfG; ln=
Pg=cfO=l8=;L=Soflk6n dfs]{6\; ln=
gf/fo0fL g]zgn kmfOgfG; ln=
g]kfn z]o/ dfs]{6\; P08 kmfOgfG; ln=
lkkN; kmfOgfG; ln=
sf7df08f} kmfOgfG; ln=
lxdfno kmfOgfG; ln=
o'lgog kmfOgfG; ln=
klZrdfGrn kmfOgfG; sDkgL ln=
g]kfn xfplh P08 dr]{06 kmfOgfG; ln=
lah'nLahf/, sf7df08f}
sdnfbL, sf7df08f}
sdnkf]v/L, sf7df08f}
sflnsf:yfg, sf7df08f}
/fdzfxky, sf7df08f}
dxfaf}, sf7df08f}
l8NnLahf/, sf7df08f}
;'gwf/f, sf7df08f}
sdnfbL, sf7df08f}
a'6jn, ?kGb]xL
51
;+Rffng ldlt
r'Qmfk"FhL #
-?= bz
nfvdf_
2049.04.19
176.10
2049.09.22
135.80
2049.11.28
233.56
2050.01.25
647.48
2050.07.03
2034.29
2051.01.02
289.01
2051.07.24
154.66
2051.07.25
140.00
2051.08.26
176.58
2051.12.26
235.64
2051.12.28
220.30

12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
32.
33.
34.
35.
36.
37.
38.
39.
40.
41.
42.
43.
44.
45.
46.
47.
48.
49.
50.
51.
52.
53.
54.
55.
56.
57.
58.
59.
*
;Demgf kmfOgfG; sDkgL ln=8

u'8ljn kmfOgfG; ln=
l;4fy{ kmfOgfG; ln=
>LOGe]i6d]06 P08 kmfOgfG; sDkgL ln=
n'lDagL kmfOgfG; P08 lnlh sDkgL ln=
O06/g]zgn lnlh P08 kmfOgfG; sDkgL ln=
dxfnIdL kmfOgfG; ln=
nlntk'/ kmfOgfG; ln=
o'gfO6]8 kmfOgfG; ln=
hg/n kmfOgfG; ln=
k|f]u]|l;e kmfOgfG; sDkgL ln=
gjb'uf{ kmfOgfG; sDkgL ln=
hfgsL kmfOgfG; sDkgL ln=
kf]v/f kmfOgfG; ln=
;]G6n kmfOgfG; ln=
lk|ldo/ kmfOgfG; sDkgL ln=
c?0f kmfOgfG; ln=
dN6Lkk{; lkmgfG; sDkgL ln
l;ghL{ kmfOgfG; ln=
;[hgf kmfOgfG; ln=
cf]d kmfOgfG; ln=
jN8{ dr]{06 a}+ls P08 kmfOgfG; sDkgL ln=
Soflk6n dr]{06 a}ls P08 kmfOgfG; ln=
lqmi6n kmfOgfG; ln=
u'x]Zj/L dr]{06 a}ls P08 kmfOgfG; ln=
kf6g kmfOgfG; ln=
km]jf kmfOgfG; ln=
Pe/]i6 kmfOgfG; ln=
k'|8]lG;on kmfOgfG; sDkgL ln=
cfO=l;=Pkm=l;= kmfOgfG; ln=
;u/dfyf dr]{06 a}+ls P08 kmfOgfG; ln=
l;len dr]{G6 ljQLo ;+:yf ln=
ODk]l/on kmfOgfG; ln=
s'j]/ dr]{G6 kmfOgfG; ln=
g]kfn PS;k|]; kmfOgfG; ln=
;]tL kmfOgfG; ln=
xfdf dr]{06 P08 kmfOgfG; ln=
l/nfoan kmfOgfG; ln=
gd:t] ljQLo ;+:yf ln=
sf:sL kmfOgfG; ln=
h]lgy kmfOgfG; ln=
o'lgs kmfOgflG;on OlGi6Ro"zg ln=
d~h'>L kmfOgflG;on OlGi6Ro"zg ln=
z'enIdL kmfOgfG; ln=
h]laN; kmfOgfG; ln=
l/nfoG; kmfOgfG; ln=
nf]6; OGe]i6d]G6 kmfOgfG; ln=
eQmk'/ kmfOgfG; sDkgL ln=
ag]kf, sfe|]
xfQL;f/, sf7df08f}
l;4fy{gu/, ?kGb]xL
7d]n, sf7df08f}
k'tnL;8s, sf7df08f}
nugv]n, nlntk'/
rfalxn, sf7df08f}
Go"/f]8, sf7df08f}
Otf5]+, eQmk'/
hgsk'/wfd, wg'iff
kf]v/f, sf:sL
s'k08f]n, nlntk'/
s'df/Lkf6L, nlntk'/
w/fg, ;'g;/L
/fhlj/fh, ;Kt/L
a'6jn, ?kGb]xL
la/f6gu/, df]/
kf]v/f, sf:sL
x]6f+}8f, dsjfgk'/
alQ;k'tnL, sf7df08f}
yfkfynL, sf7df08f}}
k'Nrf]s, nlntk'/
k'Nrf]s, nlntk'/
kf]v/f, sf:sL
l;4fy{gu/, ?kGb]xL
gfukf]v/L, sf7df08f}
ef6e6]gL, sf7df08f}
dfgejg, nlntk'/
s'n]Zj/, sf7df08f}
yfkfynL, sf7df08f}
sdnkf]v/L, sf7df08f}
;'Gwf/f, sf7df8f}
l6sfk'/, s}nfnL
lqk'/]Zj/, sf7df08f}
;'gwf/f, sf7df8f}
3f]/fxL, bf
kf]v/f, sf:sL
Go"/f]8, sf7df08f}
k'tnL;8s, sf7df08f}
gS;fn, sf7df08f}
Go"/f]8, sf7df08f}
k|bz{gLdfu{, sf7df08f}
Go"/f]8, sf7df08f}
RofDxfl;+x, eQmk'/
vf/]hLsf] k|lqmofdf /x]sf] .
52
2052.01.20
2052.02.01
310.50
2052.02.11
181.00
2052.02.18
160.00
2052.03.12
294.94
2052.07.14
2008.80
2052.08.15
420.00
2052.08.28
187.95
2052.10.12
350.80
2052.10.18
132.23
2052.11.14
120.00
2053.10.27
179.38
2053.11.24
146.25
2053.12.03
312.00
2054.01.02
168.36
2054.02.26
127.01
2054.05.01
150.00
2055.01.02
25.00
2055.03.07
474.41
2056.08.28
28.00
2057.06.01
271.43
2058.04.26
181.98
2058.10.19
935.07
2058.11.01
70.00
2059.02.30
179.34
2059.03.09
110.00
2060.01.17
300.30
2060.03.18
84.21
2061.02.24
483.13
2061.03.31
356.19
2062.05.13
165.00
2062.06.02
149.50
2062.11.24
149.73
2062.12.11
150.00
2063.01.21
178.48
2063.02.04
40.00
2063.03.02
200.00
2063.06.08
241.93
2064.03.25
15.00
2064.04.14
240.74
2064.06.21
205.31
2064.06.25
200.00
2064.06.30
225.00
2064.07.15
200.00
2066.07.11
102.00
2066.08.18
200.00
2067.01.02
120.00
2067.10.25
125.00
-$_ n3'ljQ ljsf; a}+sx?

qm=;+
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23,.
24.
25.
26.
27.
28.
29.
30.
31.
gfd
s]Gb|Lo sfof{no
k"jf{~rn u|fdL0f ljsf; a}+s ln=

;'b"/ klZrdf~rn u|fdL0f ljsf; a}+s ln=
klZrdf~rn u|fdL0f ljsf; a}+s ln=
dWo klZrdf~rn u|fdL0f ljsf; a}+s ln=
dWodf~rn u|fdL0f ljsf; a}+s ln=
lgw{g pTyfg a}+s ln=
?/n dfOqmf] kmfOgfG; 8]enkd]G6 ;]G6/ ln=
l8k|f]S; n3' ljQ ljsf; a}+s ln=
l5d]s n3' ljQ ljsf; a}+s ln=
:jfjnDag n3' ljQ ljsf; a}+s
;fgf ls;fg ljsf; a}+s ln=
g]?8] n3' ljQ ljsf; a}+s ln=
GfofF g]kfn n3' ljQ ljsf; a}+s ln=
;ld6 dfOs|f] kmfOgfG; 8]enkd]G6 a}+s ln=
:j/f]huf/ n3' ljQ ljsf; a}+s ln=
km:6{ dfOs|f]kmfOgfG; 8]enkd]G6 a}+s ln=
gfuj]nL n3' ljQ ljsf; a}+s ln=
sflnsf dfOqmf]qm]l86 8]enkd]G6 a}+s ln=
ldld{/] dfOs|f]kmfOgfG; 8]enkd]G6 a}+s ln=
hgpTyfg ;fd'bflos n3'ljQ ljsf; a}+s,
ldlynf n3' ljQ ljsf; a}+s ln=
jf]dL dfOs|f] kmfOgfG; ljQLo ;+:yf ln=
nIdL n3'laQ ljQLo ;+:yf ln=
cfO Pn Pkm ;L cf] n3'ljQ ljQLo ;+:yf ln=
dlxnf ;xofqf dfOs|f] kmfOgfG; ljQLo ;+:yf ln=
ljho n3'ljQ ljQLo ;+:yf ln=
ls;fg dfOqmf] kmfOgfG; ljQLo ;+:yf ln=
lSng len]h dfOqmf] kmfOgfG; ljQLo ;+:yf ln=
kmjf{8 sDo'lgl6 dfOqmf] kmfOgfG; ljQLo ;+:yf ln=
l/nfoan dfOs|f] kmfOgfG; ljQLo ;+:yf ln=
dx'nL ;fd'bflos n3'ljQ ljQLo ;+:yf ln=
la/f6gu/, df]/
wgu9L, s}nfnL
a'6jn, ?kGb]xL
g]kfnu~h, afFs]
hgsk'/, wg'iff
l;4fy{gu/, ?kGb]xL
k'tnL;8s, sf7df08f}
/Tggu/, lrtjg
x]6f}+8f, dsjfgk'/
hgsk'/, wg'iff
;'ljwfgu/, sf7df08f}
la/f6gu/, df]/
w'lnv]n, sfe|]
cgf/dgL, emfkf
jg]kf, sfe|]
1fg]Zj/, sf7df08f}
cgf/dgL, emfkf
jfln, :ofhf
ag]kf, sfe|]
a'6jn, ?kGb]xL
9Ns]j/, wg'iff
vfgLvf]nf, wflb
r"Rr]kf6L, sf7df08f}}
lrtnf, dsjfgk'/
/hx/, gjnk/f;L
sdnahf/, c5fd
x]Shf, sf:sL
b'xjL, ;'g;/L
a]]zLzx/, ndh'
auw'jf, ;Kt/L
;+Rffng ldlt
2049.11.17
60.00
2049.11.17
58.50
2051.12.28
100.00
2051.12.28
73.57
2053.03.24
100.00
2055.12.30
200.00
2056.08.20
364.00
2058.03.19
106.14
2058.08.25
157.62
2058.10.01
124.78
2058.11.02
140.00
2064.03.01
64.40
2065.12.07
14.00
2066.02.06
25.00
2066.08.16
15.70
2066.09.13
100.00
2066.10.21
10.01
2067.04.05
30.00
2067.06.07
14.00
2067.07.23
11.00
2066.01.16
16.50
2068.11.25
10.20
2069.02.22
70.00
2069.03.21
60.00
2069.08.14
77.00
2069.12.15
98.00
2069.10.03
12.00
2069.12.18
14.00
2070.02.3
70.00
2070.02.5
14.00
2070.03.1
14.00
-%_ ;xsf/L ;+:yf M -;Lldt a}+ls sf/f]af/ dfq_

qm=;+=
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
gfd
s]Gb|Lo sfof{no
>L gjhLjg sf]ck/]l6E; lnld6]8

;u'g ;xsf/L ;+:yf ln
g]kfn ;xsf/L ljQLo ;+:yf ln=
b ;xf/f nf]g ;]lj sf] ck/]l6e;\ ;f];fO6L ln=
ljGbjfl;gL jrt tyf C0f ;xsf/L ;+:yf ln=
dlxnf ;xsf/L ;+:yf ln=
g]kfn jx'p2]ZoLo ;xsf/L ;+:yf ln=
;xsf/L ljQLo ljsf; ;+:yf ln=
>L dgsfdgf ;xsf/L ;+:yf ln=
e]/L ;xsf/L ljQLo ;+:yf ln=
ljs' jrt tyf C0f ;xsf/L ;+:yf ln=
ls;fg jx'p2]ZoLo ;xsf/L ;+:yf ln
lxdfno ;xsf/L ;+:yf ln
wgu9L, s}nfnL
If]qkf6L, sf7df08f}
gofFjfg]Zj/, sf7df08f}
dn+ujf, ;nf{xL
vf]kf;L, sfe|]
s'n]Zj/, sf7df08f}
d]rLgu/ !), emfkf
g]kfnu~h, afFs]
ag]kf, sfe|]
g]kfnu~h, afFs]
u}8fsf]6 , gjnk/f;L
nDsL, s}nfnL
k'/fgf]jfg]Zj/, sf7df08f}
53
r'Qmfk"FhL#
-?= bz
nfvdf_
;+Rffng ldlt
2050.08.30
r'Qmfk"FhL#
-?= xhf/df_
71117.00
2051.06.23
11317.00
2051.09.15
56741.00
2052.01.02
76124.00
2052.03.07
79952.00
2052.06.11
22725.00
2052.09.10
101948.00
2053.03.02
17424.00
2053.11.07
12252.00
2053.11.22
11198.00
2054.04.27
47811.00
2054.09.14
28366.00
2055.01.16
51242.00

14.
15.
:6f/ jx'p2]ZoLo jrt tyf C0f ;xsf/L ;+:yf ln=

pksf/ jrt tyf C0f ;xsf/L ;+:yf ln=
lj/f6gu/ !$, df]/

jfln , :ofhf
2055.01.01
16762.00
2056.12.08
38288.00
-^_ u}/;/sf/L ;+:yf M -n3'shf{ sf/f]af/ ug]{_

qm=;+
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
-&_
qm=;+
1.
2.
3.
gfd
g]kfn l;sf/f u|fdL0f ljsf; sfo{qmd
rf/tf/] o'jf Snj
o'lgs g]kfn
;fd'bflos dlxnf ljsf; s]Gb| -:j]8]s_
u|fdL0f hfu/0f dGr
wf}nflu/L ;fd'bflos >f]t ljsf; s]Gb|
ljsf;sf nflu :yfgLo :jo+ ;]jsx?sf] k|of;
dlxnf clwsf/ tyf ljsf; s]Gb|
dfg'ifL
hLjg ljsf; ;dfh
dlxnf cfbz{ ;]jf s]Gb|
kf6g ljlhg]; P08 k|f]km];gn jLd]g
dlxnf :jfjnDag ;dfh
g]kfn dlxnf pTyfg s]Gb|
eujfg o'jf Snj
>[hgfTds dlxnf jftfj/0f ljsf; ;+:yf
;[hgf ljsf; s]Gb|
3/]n' tyf ;fgf pBf]u ;+3
cfbz{ o'js Snj
;f];n cku|]8 Og k|f]u|]; ckm Ph's]zgn l/hg
g]kfn dlxnf ;fd'bflos ;]jf s]Gb|
u|fdL0f dlxnf ljsf; ;+:yf
u|fdL0f dlxnf pTyfg s]Gb|
u|fdL0f ;]jf g]kfn
dlxnf pksf/ d~r
ljsf; cfof]hgf ;]jf s]Gb|- l8k|f]S;g]kfn _
u|fdL0f :jo+ ;]js ;dfh
>[hgf ;fd'bflos ljsf; s]Gb|
/fli6o z}lIfs tyf ;fd'bflos ljsf; ;+:yf
g]kfn u|fdL0f ljsf; ;+:yf
g]kfn dlxnf pBdL ;+3
s]Gb|Lo sfof{no
e08f/f, lrtjg
ltTof, jfUn',
gofFufp,jlb{of
/fhlj/fh ;Kt/L
dx]Gb|ky, jfUn'
jfUn' g=kf=, jfUn'
wgs'6f g=kf=!^, wgs'6f
sf7df8f} kf]=j=g+=!)(%
sf7df8f} kf]=j=g+=!!#%
jl/oftL #, df]/
k'Nrf]s, nlntk'/
e/tk'/ !# , lrtjg
nlntk'/, kf]=j=g+=!#%
cfnfkf]6, sf7df08f}
dxf/fhu+h, sf7df08f}}
kf]v/f , sf:sL
rfjlxn, sf7df08f}
l7dL , eQmk'/
t'n;Lk'/ g=kf=%, bf
lqe'jg g=kf=,bf
lqe'jg g=kf=!! bf
lqe'jg g=kf=!!, bf
ehgL, s}nfnL
sf]xnk'/, afFs]
yfkfynL, sf7df08f}
xl/cf}g (, ;nf{xL
rf]xjf{, l;/xf
s'Zdf, kj{t
hdn, sf7df8f}+
k'tnL;8s, sf7df8f}+
;+Rffng ldlt
2057.02.23
2057.02.23
2057.03.15
2057.03.20
2057.05.26
2057.08.06
2058.03.26
2058.12.30
2059.01.20
2059.03.04
2059.03.18
2059.03.18
2059.03.20
2059.03.28
2059.04.07
2059.04.08
2059.05.06
2059.05.17
2059.05.21
2059.07.12
2059.07.13
2060.01.10
2060.03.04
2060.06.08
2060.07.12
2061.07.16
2062.08.05
2069.08.03
2069.08.03
2062.08.28
2069.09.20
cGo ;+:yf
;+:yfsf] gfd
/fli6o ;xsf/L a}+s ln=
>L dz/]sa}+s kL=P;=;L=
hnljB't nufgL tyf ljsf; sDkgL ln=
sfof{no
afg]Zj/, sf7df08f}
b''aO{ o'PO{
aa/dxn, sf7df08f}
;Dks{ sfof{no
afg]Zj/, sf7df08f}
yfkfynL, sf7df8f}+
aa/dxn, sf7df8f}+}
:jLs[lt k|bfg
ePsf] ldlt
2067.04.04
2067.06.26
2069.03.26
# r'Qmfk"FhL @)^( r}t d;fGtsf] ljQLo ljj/0fsf] cfwf/df /flvPsf] / UfflePsf a}+s tyf ljQLo ;:+yfx?sf] xsdf
ufleP kZrft\ sfod ePsf] .
54
efu
@
cfly{s jif{ @)^*^( sf] df}lb|s gLlt

n3'ljQ
ljQLo If]q ;'wf/, ljQLo kx'r lj:tf/ tyf lgodg
a}+s tyf ljQLo ;+:yf ;'kl/j]If0f
d'b|f Joj:yfkg
ljljw
tflnsfx?
cg';"rLx?
%%
%*
^)
^!
^$
^%
^^
&^
*&
efu
@
cfly{s jif{ @)^(&) sf] df}lb|s gLlt
2=1
2=2
g]kfn /fi6 a}+s P]g, @)%* adf]lhd d"No l:y/tf / jfXo tyf ljQLo If]q :yfloTj sfod ug'{sf
;fy} ;j{;fwf/0fdf ljQLo kx'Fr clej[l4sf nflu ljQLo k|0ffnLsf] ;Da4{g u/L pRr Pjd\ lbuf]
cfly{s j[l4 xfl;n ug{ ;xh jftfj/0f lgdf{0f ug]{ d"ne"t p2]Zo ;lxt o; a}+sn] k|To]s jif{ df}lb|s
gLltsf] th'{df / sfof{Gjog ub}{ cfO/x]sf] 5 . g]kfn ;/sf/sf] k"0f{ ah]6 ;dod} cfpg g;s]sf]
ePtfklg ;dli6ut cfly{s :yfloTj, cfly{s j[l4, /f]huf/L j[l4, ;fdflhs ;'/Iff / ;dfj]zL
ljsf;sf nIo xfl;n ug{ lqjifL{o of]hgf nufot g]kfn ;/sf/n] cjnDag u/]sf kl5Nnf cfly{s
gLlt tyf sfo{qmdx?nfO{ Wofgdf /fvL cfly{s jif{ @)^(&) sf] df}lb|s gLlt @)^( ;fpg !) ut]
;fj{hlgs u/L sfof{Gjogdf NofOPsf] lyof] .
zf]wgfGt/ art pRr /xg uO{ ljb]zL d'b|f ;+lrltsf] :t/ ;'ljwfhgs /x]sf] ePklg cGt/f{li6o
ahf/df vfB Pjd\ k]6f]lnod kbfy{sf] d"Nodf a9\bf] cl:y/tf / cd]l/sL 8n/;Fu g]kfnL d'b|fsf]
cjd"Nogn] d'b|f:kmLltdf yk rfk kg]{ cj:yfdf nlrnf] df}lb|s gLltn] d"Nodf rfk kfg]{ / sl;nf]
gLltn] cfly{s ultljlwnfO{ ;+s'rgtkm{ n}hfg] tYok|lt ;r]t /xL df}lb|s gLltsf] sfo{lbzfnfO{ ;hu
/ ;Gt'lnt agfOPsf] lyof] .
p2]Zo tyf nIox?

2=3
2=4
2=5
cfly{s jif{ @)^(&) sf] df}lb|s gLltsf d'Vo p2]Zox?df d'b|f:kmLlt lgoGq0f ug]{], e'QmfgL ;Gt'ng
sfod ug]{ / ljQLo kx'Fr clej[l4 ug'{sf ;fy} pTkfbgzLn If]qdf shf{ k|jfx a9fO{ %=%
k|ltzt;Ddsf] cfly{s j[l4 xfl;n ug{ ;3fp k'ofpg] /x]sf lyP .
cfly{s jif{ @)^(&) df d'b|f:kmLltnfO{ &=% k|ltztdf /fVg]] nIo lgwf{/0f ul/Psf]df jflif{s cf};t
d"No j[l4b/ (=( k|ltzt /xg uof] . ;dLIff jif{df df};dL k|lts"ntfsf] sf/0fn] vfBfGg pTkfbgdf
cfPsf] x|f;, sdhf]/ cfk"lt{ cj:yf, pmhf{ ;+s6, kl/jTo{ ljb]zL d'b|f;Fu g]kfnL d'b|fsf] cjd"Nog,
k]6f]lnod kbfy{sf] d"No j[l4 / ef/tLo d'b|f:kmLltsf]] sf/0f vfB tyf k]o kbfy{ ;d"xsf] d"No
;"rsf / u}/vfB tyf ;]jf ;d"xsf] d"No ;"rsfdf j[l4 ePsf]n] ;du| d"No :t/df yk rfk kg{
uPsf] xf] .
e'QmfgL ;Gt'ng sfod /fVg slDtdf * dlxgfsf] j:t' tyf ;]jf cfoft wfGg cfjZos ljb]zL d'b|f
;+lrlt sfod ug]{ df}lb|s gLltsf] csf]{ nIo /x]sf]] lyof] . cfly{s jif{ @)^(&) df ?= ^* ca{ ($
s/f]8sf] zf]wgfGt/ art sfod eO{ @)&) c;f/ d;fGtdf s'n ljb]zL ljlgdo ;+lrlt ?= %## ca{
#) s/f]8 k'u]sf] 5 . ;dLIff jif{sf] cfoftnfO{ cfwf/ dfGbf ljb]zL ljlgdo ;+lrltsf] pQm :t/n]
!!=& dlxgfsf] j:t' cfoft / !)=! dlxgfsf] j:t' tyf ;]jf cfoft wfGg kof{Kt /x]sf] 5 .
55

tflnsf @=!
d'b|f:kmLlt tyf zf]wgfGt/ art

@)^*^( sf]
oyfy{
d'b|f:kmLlt -k|ltztdf_
zf]wgfGt/ art -?= ca{df_
@)^(&)
nIo
oyfy{
*=#
&=%
(=(
!#!=^#
#)=))
^*=($
df}lb|s gLltsf] cGtl/d tyf ;+rfng nIo

2=6
2=7
2=8
ef/tLo ?k}ofF;Fu g]kfnL ?k}ofFsf] ljlgdob/ l:y/ /x]sf] ;Gbe{df ljlgdob/nfO{ df}lb|s gLltsf]
cGtl/d nIosf] ?kdf lnO{Psf] lyof] . ;f];Fu tfbDotf sfod u/L lj:t[t d'b|f k|bfo j[l4b/ !%
k|ltzt sfod ug]{ nIo lnOPsf] lyof] . ;dLIff jif{df ef/tLo ?k}ofF;Fu l:y/ ljlgdob/ sfod}
/x]sf] 5 eg] lj:t[t d'b|f k|bfosf] j[l4b/ !^=$ k|ltzt /Xof] .
cfly{s jif{ @)^(&) sf] df}lb|s gLltdf t/ntf cg'udg tyf k|If]k0f ;+/rgfsf] cfwf/df tof/
kfl/g] a}+s tyf ljQLo ;+:yfx?sf] clws t/ntf Pjd\ a}+s tyf ljQLo ;+:yfx?af6 lghL If]qdf
k|jfx x'g] shf{nfO{ df}lb|s gLltsf] sfof{Gjog nIosf] ?kdf lnOPsf] lyof] . o;sf nflu a}+ls
If]qsf] t/ntf dfkg a9L oyfy{k/s agfpg o; a}+ssf] ;fKtflxs jf;nftsf] cfwf/df tof/ kfl/g]
t/ntf cg'udg tyf k|If]k0f ;+/rgfdf jfl0fHo a}+sx?sf] cltl/Qm ljsf; a}+s / ljQ sDkgLx?sf]
lgIf]knfO{ ;d]t ;dfj]z u/L t/ntf cg'udg tyf k|If]k0f ug]{ sfo{nfO{ lg/Gt/tf lbg'sf ;fy}
jfl0fHo a}+s nufot ljsf; a}+s / ljQ sDkgLx?;Fusf] lgIf]k, shf{, gub df}Hbft / cGt/a}+s
Aofhb/ ;DaGwL ljj/0f ;d]t ;+sng u/L t/ntf l:yltsf] cg'udg ul/of] .
cfly{s jif{ @)^(&) df s'n cfGtl/s shf{ !^ k|ltztn] j[l4 x'g] k|If]k0f ul/Psf]df !&=@
k|ltztn] j[l4 ePsf] lyof] . ;dLIff jif{df lghL If]qtkm{sf] shf{ pNn]Vo ?kdf a9]sf]n] s'n
cfGtl/s shf{sf] j[l4 ck]lIft :t/df /xg uPsf] xf] . ;dLIff jif{df a}+s tyf ljQLo ;+:yfx?af6
lghL If]qdf k|jfx x'g] shf{sf] j[l4b/ !^ k|ltzt /xg] k|If]k0f ul/Psf]df oyfy{df o:tf] shf{ j[l4b/
@)=@ k|ltzt /Xof] . To;}u/L, ;/sf/L vr{ / cfGtl/s C0f kl/rfng ;DaGwL ;/sf/sf] ah]6
cg'dfgnfO{ b[li6ut u/L cfly{s jif{ @)^(&) df ;/sf/tkm{ k|jfx x'g] shf{sf] j[l4b/ !%=*
k|ltzt /xg] k|If]k0f ul/Psf]df ;fwg kl/rfngsf] t'ngfdf ;/sf/L vr{df sdL cfPsf]n] ;dLIff
jif{df o:tf] shf{ !=^ k|ltztn] dfq j[l4 eof] .
tflnsf @=@
d'b|f k|bfo tyf cfGtl/s shf{

@)^*^(
sf] oyfy{
lj:t[t d'b|f k|bfosf] j[l4b/ -k|ltztdf_
@@=&
!%=)
!^=$
;+s'lrt d'b|f k|bfosf] j[l4b/ -k|ltztdf_
!*=^
!$=%
!$=$
(=#
!^=)
!&=@
cfGtl/s shf{sf] j[l4b/ -k|ltztdf_

2=9
@)^(&)
nIo
oyfy{
nlIft cfly{s j[l4b/, zf]wgfGt/ art / Aofhb/sf] ;+/rgfaf6 lgIf]k kl/rfngdf kg]{ ;sf/fTds
k|efj ;d]tsf] cfwf/df cfly{s jif{ @)^(&) df a}+s tyf ljQLo ;+:yfx?;Fusf] s'n lgIf]k
kl/rfng !%=! k|ltztn] j[l4 eO{ sl/a ?= !!^) ca{ k'Ug] k|If]k0f ul/Psf]df oyfy{df !&=$
k|ltzt -?=!&^ ca{ @& s/f]8_ n] j[l4 eO{ s'n ?= !!** ca{ ( s/f]8 k'Uof] .
56
df}lb|s gLltsf pks/0fx?

2=10
2=11
2=12
a}+sb/ (Bank rate) nfO{ d'b|f ahf/sf] k|efjsf/L pks/0fsf] ?kdf k|of]u ug{ o;nfO{ clGtd
C0fbftf ;'ljwf tyf ;'/If0fkqx?sf] l8:sfp06 ug]{ k|of]hgsf nflu k|of]u x'g] Joj:yf u/L :yfoL
t/ntf ;'ljwf a}+sb/ -* k|ltzt_ d} pknAw u/fpg] Joj:yf ul/of] .
cfly{s jif{ @)^(&) df t/ntf l:yltdf cfPsf] ;'wf/;Fu} d'b|fk|bfonfO{ jfl~5t ;Ldfdf /fVg a}+s
tyf ljQLo ;+:yfn] sfod ug'{ kg]{ clgjfo{ gub df}HbftdWo] jfl0fHo a}+s tyf ljsf; a}+sx?n]
/fVg' kg]{ clgjfo{ gub df}Hbftdf j[l4 u/L s ju{sf] nflu ^ k|ltzt, v ju{sf] nflu %=%
k|ltzt / u ju{sf] nflu % k|ltzt sfod ul/of] .
pTkfbgzLn If]qdf shf{ k|jfx a9fpg] p2]Zon] a9Ldf ^ dlxgf cjlwsf] nflu c;n shf{sf] lwtf]df
a}+s tyf ljQLo ;+:yfxnfO{ pknAw u/fOg] k'g/shf{sf ;fy} tf]lsPsf cGo pTkfbgzLn If]qsf]
nflu ^ k|ltztsf] Psn k'g/shf{b/ sfod ul/of] / o:tf] k'g/shf{sf] xsdf u|fxsaf6 ( k|ltzt
eGbf a9L Aofh c;'n ug{ gkfpg] Joj:yf ul/of] . k'g/shf{ b/df s6f}tL u/]sf]n] cfly{s jif{
@)^(&) o:tf] shf{sf] pkof]u pNn]Vo ?kdf a9]sf] 5 . ;dLIff jif{df c;n shf{sf] lwtf]df
pTkfbgd"ns If]qtkm{ shf{ k|jfx a9fpg a}+s tyf ljQLo ;+:yfx?nfO{ ?= @ ca{ &$ s/f]8 a/fj/sf]
k'g/shf{ ;'ljwf k|bfg ul/of] . cl3Nnf] cfly{s jif{df ?= *^ s/f]8 *^ nfv a/fa/sf] dfq k'g/shf{
;'ljwf k|bfg ul/Psf] lyof] . ;fy}, ;dLIff jif{df ?= &!=#^ s/f]8sf] lgof{t k'g/shf{ ;'ljwf ;d]t
pknAw u/fOPsf] 5 .
tflnsf @=#
cfly{s jif{ @)^(&) df sfod /x]sf] a}+sb/ tyf k'g/shf{b/x?

zLif{s
a}+sb/
;fwf/0f k'g/shf{b/
ljz]if k'g/shf{b/ (lgof{t pBf]u, ?U0f pBf]u, ;fgf tyf 3/]n'
pBf]u, j}b]lzs /f]huf/L / dlxnf tyf tf]lsPsf ju{ jf
;d'bfof/f ;+rflnt ;fgf Joj;fo)
ljb]zL d'b|fdf pknAw u/fOg] lgof{t k'g/shf{b/
b/ -k|ltztdf_
*=)
^=)
!=%
nfO{af]/ b/ )=@%
cl3Nnf] jif{sf] df}lb|s gLltdf jfl0fHo a}+s, ljsf; a+}s / ljQ sDkgLx?n] cfufdL # jif{;Dd ljkGg
ju{ shf{ qmdzM a9fpb} hfg' kg]{ gLltut Joj:yf eP adf]lhd cfly{s jif{ @)^(&) df jfl0fHo
a}+s, ljsf; a+}s / ljQ sDkgLx?n] o:tf] cg'kft qmdzM $ k|ltzt, #=% k|ltzt / # k|ltzt
k'ofpg' kg]{ Joj:yf ul/of] . cfly{s jif{ @)^(&) sf] cGTo;Dddf jfl0fHo a}+sx?n] cfgf] s'n
shf{sf] $=^ k|ltzt, ljsf; a}+sx?n] $=# k|ltzt, ljQ sDkgLx?n] # k|ltzt shf{ ljkGg ju{ shf{
cGt/ut k|jfx u/]sf 5g\ .
2=14 jfl0fHo a}+sx?n] s[lif, pmhf{, ko{6g, 3/]n' tyf ;fgf pBf]u h:tf pTkfbgzLn If]qdf s'n shf{
tyf nufgLsf] Go"gtd @) k|ltzt / s[lif tyf phf{ If]qdf Go"gtd !) k|ltzt shf{ nufgL ug'{ kg]{
Joj:yf ul/of] .
2=15 a}+s tyf ljQLo ;+:yfx?sf] lgIf]k j[l4;Fu} pgLx?sf] ;DklQ ;+/rgfdf :jtM ;dfof]hg eO{ t/ntf
Joj:yfkgdf ;d:of gcfcf];\ eGg] p2]Zon] sfod ul/Psf] j}wflgs t/ntf cg'kft ;DaGwL
Joj:yfnfO{ lg/Gt/tf lbOof] .
2=16 o; a}+sn] v'nf ahf/ sf/f]af/nfO{ df}lb|s Joj:yfkgsf] k|d'v pks/0fsf] ?kdf k|of]u ub}{ cfPsf]
5 . v'nf ahf/ sf/f]af/sf pks/0fx?dWo] ;f]em} laqmL tyf vl/b af]nsaf]n / l/kf] tyf l/e;{ l/kf]
af]nsaf]n ;+rfng ul/g] Joj:yfnfO{ cfly{s jif{ @)^(&) df ;d]t lg/Gt/tf lbOof] . ljutdf
t/ntf ;+s'rg ePsf] cj:yfdf l/kf] / l/e;{ l/kf] af]nsaf]nsf] cjlwnfO{ a9fO{ clwstd $% lbg
2=13
57
2=17
k'ofOPsf]df d'b|f ahf/df t/ntfsf] l:ylt ;xh x'Fb} cfPsf]n] oL pks/0fsf] cjlwnfO{ k'gM @* lbg
g} sfod ul/of] .
cfly{s jif{ @)^(&) df v'nf ahf/ sf/f]af/ cGtu{t ;f]em} laqmL af]nsaf]n dfkm{t\ ?= * ca{ %)
s/f]8sf]] t/ntf k|zf]rg ePsf] 5 . cl3Nnf] jif{ laqmL af]nsaf]n dfkm{t\ ?= * ca{ $) s/f]8
t/ntf k|zf]rg ePsf] lyof] eg] l/kf] af]nsaf]n dfkm{t\ ?= &$ s/f]8 #& nfv t/ntf k|jfx ePsf]
lyof] . ;dLIff jif{sf] z'?df vf;u/L cl3Nnf] cfly{s jif{sf] cGTodf ;/sf/L vr{ j[l4 eO{ a}+s tyf
ljQLo ;+:yfx?sf] t/ntfsf] l:ylt ;'ljwfhgs /x]sf]n] v'nf ahf/ sf/f]af/af6 t/ntf k|zf]rg
ul/Psf] lyof] .
n3'ljQ
n3'ljQ ;DaGwL sf/f]af/ ug]{ 3 ju{sf ljQLo ;+:yfx cGt/ut % j6f u|fdL0f ljsf; a}+s, @#
j6f u|fdL0f a}+ls k4lt cg'z/0fstf{ / # j6f n3'ljQ ;DaGwL yf]s sf/f]af/ ug]{ ;d]t u/L hDdf
#! j6f ;+:yfx /x]sf 5g\ .
2=19 ;xsf/L ;+:yf tyf u}/;/sf/L ;+:yfx?nfO{ yf]s shf{ pknAw u/fpg] u/L lj=;+= @)$& ;fndf
:yflkt u|fdL0f :jfjnDag sf]ifsf] nufgLsf] bfo/fnfO{ km/flsnf] agfpg] p2]Zon] u|fdL0f :jfjnDag
sf]if ;+rfng lgb]{lzsf, @)^( nfu" ul/Psf] 5 . g]kfn ;/sf/af6 hDdf ?= @( s/f]8 / g]kfn /fi6
a}+saf6 ?= @% s/f]8 #$ nfv u/L sf]ifsf] s'n k"FhL ?= %$ s/f]8 #$ nfv k'u]sf] 5 . sf]if;Fu
cfj4 ;+:yfxnfO{ ;DalGwt ;+:yfxsf] k|fylds k"FhL -z]o/ k"FhL, ;fwf/0f hu]8f / gfkmf /sd_ sf]
klxnf] shf{ @) u'0ff;Dd, bf]>f] / t]>f] shf{sf] xsdf !% u'0ff;Dd x'g] u/L klxnf] k6s ?= @% nfv,
bf]>f] k6s ?= #) nfv / t]>f] k6s ?= #% nfv;Ddsf] shf{ ls:tfaGbLdf pknAw u/fpFb} cfPsf]
5.
2=20 u|fdL0f :jfjnDag sf]ifaf6 ljkGg ju{sf] cfly{s pTyfgsf nflu k|lt ;b:o a9Ldf ?= () xhf/;Dd
;xsf/Lu}/;/sf/L ;+:yfx dfk{mt\ n3'shf{ pknAw u/fpg ;lsg] Joj:yf /x]sf] 5 . ;fd"lxs
n3'pBd kl/of]hgf shf{ cGtu{t bf];|f] k6ssf] shf{ ;b'kof]u u/L /fd|f] VoftL sdfPsf C0fL
;b:on] ;fd"lxs ?kdf s'g} n3'pBd ;+rfng ug{ rfx]df o:tf] ;fd"lxs kl/of]hgfsf nflu k|lt
kl/of]hgf a9Ldf ?= ! nfv %) xhf/;Dd shf{ pknAw u/fpg ;lsg] Joj:yf ;d]t /x]sf] 5 .
o;}u/L, cfly{s jif{ @)%(^) b]lv bL3{sfnLg k"FhLsf] cfjZostf kg]{ Joj;fox vf;u/L lrof,
cn}+rL, sf]N8:6f]/sf nflu cfjZos kg]{ k"FhLsf] Joj:yf ug{ s[lif ljsf; a}+s / n3'ljQ ;DaGwL sfo{
ug]{ ljsf; a}+sxnfO{ sf]ifaf6 yf]s shf{ pknAw u/fpg] Joj:yf ul/Psf] 5 .
2=18
tflnsf @=$
u|fdL0f :jfjnDag sf]ifsf] sf/f]af/ ljj/0f -bL3{sfnLg C0f ;d]t_

ljj/0f
@)^( c;f/
@)&) c;f/
62
66
shf{ ljt/0f ePsf] lhNnf ;+Vof
709
720
shf{ ljtl/t ;+:yf ;+Vof
32,240
40,004
nfeflGjt kl/jf/ ;+Vof
91=93
121=08
ljtl/t shf{ /sd -?= s/f]8df_
48=40
67=45
c;'n ePsf] /sd -?= s/f]8df_
43=53
53=63
nufgLdf /lx/x]sf] /sd -?= s/f]8df_
5=58
3=56
efvf gf3]sf] shf{ -c;'n x'g'kg]{ /sdsf] k|ltzt_
94=42
96=44
shf{ c;'nL -k|ltzt_
2=21
@)&) c;f/ d;fGt;Dddf sf]ifn] ^^& j6f ;xsf/L ;+:yf / %# j6f u}/;/sf/L ;+:yf u/L s'n
&@) j6f ;+:yfxnfO{ ?= ! ca{ % s/f]8 !^ nfv %! xhf/ C0f nufgL u/]sf]df ?= %( s/f]8 *@
nfv *% xhf/ c;"nL eO{ ?= $% s/f]8 ## nfv ^^ xhf/ nufgLdf /lx/x]sf] 5 . ;f]xL cjlw;Dddf
bL3{sfnLg C0ftkm{ hDdf ?= !% s/f]8 (@ nfv nufgL u/L ?= & s/f]8 ^! nfv *) xhf/ c;'nL
eO{ ?= * s/f]8 #) nfv ^^ xhf/ nufgLdf /lx/x]sf] 5 . xfn pQm bL3{sfnLg shf{ /sd s[lif
ljsf; a}+s lnld6]8df dfq nufgLdf /lx/x]sf] 5 .
58

tflnsf @=%
u|fdL0f :jfjnDjg sf]ifsf] shf{ k|jfx l:ylt

-@)&) c;f/ d;fGt;Dd_
ljj/0f
shf{ k|jfx
-s_ ;+:yf ;+Vof
-v_ shf{ /sd -?= xhf/df_
-u_ nfeflGjt kl/jf/ ;+Vof
shf{ c;"nL
-s_ ;fFjf /sd -?= xhf/df_
-v_ Aofh /sd -?= xhf/df_
nufgLdf /lx/x]sf]
-s_ ;+:yf ;+Vof
-v_ ;fFjf /sd -?= xhf/df_
efvf gf3]sf]
-s_ ;+:yf ;+Vof
-v_ ;fFjf /sd -?= xhf/df_
u}/;/sf/L ;+:yf
;xsf/L ;+:yf
hDdf
53
22476
4004
667
1029175
36000
720
1051651
40004
20457
2761
577828
74521
598285
77282
17
2019
437
451347
454
453366
15
2019
70
22848
85
24867
b]zsf u|fdL0f If]qdf /x]sf ;xsf/L tyf u}/;/sf/L ;+:yfx?sf] kx'Fr sf]if;Dd k'ofpg] p2]Zon]
ljleGg uf]i7L tyf sfo{qmd ;+rfng u/L k|rf/ k|;f/sf] sfdnfO{ lg/Gt/tf lbOPsf] 5 .
2=23 PlzofnL ljsf; a}+s, dlgnfsf] cg'bfg ;xof]udf ;+rfngdf /x]sf] Raising Income of Small and
Medium Farmer's Project (RISMFP) af6 k|fKt ?= *$,#*,)&!.&! ;xfotfdWo] ?= %,)),))).
;'b"/ klZrdf~rn ljsf; If]qdf /x]sf ;xsf/Lx?nfO{ nufgL ul/Psf] 5 .
2=24 u|fdL0f ljsf; a}+sxsf] ljQLo ;'b[9Ls/0f tyf ;jnLs/0fsf nflu kfFrj6} u|fdL0f ljsf;
a}+sx?nfO{ cfk;df ufe]/ /fli6o :t/sf] u|fdL0f ljsf; a}+s agfpg] ;f]rsf ;fy sfo{ cufl8
al9/x]sf] 5 .
2=25 n3'ljQ ;+:yfx?sf] lgodg, lg/LIf0f tyf ;'kl/j]If0f sfo{sf nflu Second Tier Institution sf]
?kdf n3'ljQ k|flws/0fsf] :yfkgf ug]{ k|of]hgsf nflu n3'ljQ k|flws/0f P]g hf/L ug{ / o; a}+ssf]
n3'ljQ k|j4{g tyf ;['kl/j]If0f ljefuf/f ;+rflnt u|fdL0f :jfjnDag sf]ifnfO{ /fli6o n3'ljQ
ljsf; sf]ifsf ?kdf Ps 5'} lgsfo ;+:yfkg ug]{ k|of]hgsf nflu ;f] ;DaGwL P]gsf d:of}bfx?
tof/ u/L g]kfn ;/sf/ ;dIf k]z ul/;lsPsf] 5 .
2=26 n3'ljQ ;+:yfx?sf] lg/LIf0f tyf ;'kl/j]If0fnfO{ yk k|efjsf/L agfOPsf] 5 . cfly{s jif{ @)^(&)
df @@ j6f n3'ljQ ljsf; a}+sx?, & j6f ;Lldt a}+ls sf/f]jf/ ug]{ ;xsf/L ;+:yfx? / * j6f
ljQLo dWo:ytfsf] sf/f]jf/ ug]{ u}/;/sf/L ;+:yfx?sf] :ynut lg/LIf0f ul/Psf] 5 . o;} cjlwdf
^ j6f n3'ljQ ljsf; a}+sx?sf] ljz]if lg/LIf0f ;DkGg ul/Psf] 5 eg] !! j6f ;Lldt a}+ls
sf/f]jf/ ug]{ ;xsf/L / ljQLo dWo:ytfsf] sf/f]jf/ ug]{ u}/;/sf/L ;+:yfsf] ljz]if lg/LIf0f
ul/;lsPsf] 5 .
2=22
59

2=27
2=28
2=29
2=30
2=31
2=32
2=33
2=34
2=35
2=36
ljb]zL ljlgdosf] sf/f]jf/ ug{ Ohfhtk|fKt kmd{sDkgL jf ;+:yfx?sf] :ynut Pjd\ u}/:ynut
lg/LIf0f tyf ;'kl/j]If0f sfo{nfO{ yk k|efjsf/L agfpg lg/LIf0f sfo{ljlw th'{df u/L nfu" ul/Psf]
5 . @)&) c;f/ d;fGt;Dd #%# j6f ;+:yfx?sf] lgoldt tyf ljz]if lg/LIf0f ;DkGg ul/Psf] 5 .
;'g cfoft tyf laqmL ljt/0f sfo{ljlw, @)^* df ;d;fdlos ;+zf]wg u/L a}+sx?n] ;'gsf] laqmL
d'No sfod ubf{ nfUg] k|ToIf nfutdf clwstd )=%) k|ltzt eGbf a9L dfs{ck afx]s s'g} klg
z'Ns lng gkfpg] tyf ;'grfFbL Joj;foL ;+3x?n] cfk"m cGt/utsf ;b:ox?nfO{ ;'g ljt/0fsf]
l;kmfl/z ubf{ s'g} z'Ns lng gkfOg] Joj:yf ul/Psf] 5 . ;fy}, cfoft ug{ ;lsg] ;'gsf] b}lgs
kl/df0fnfO{ ;'gsf] pRr dfu x'g] dlxgfx?sf] lgldQ @) lsnf]u|fd / cGo dlxgfx?sf] lgldQ !%
lsnf]u|fd sfod ul/Psf] 5 .
ljk|]if0f ;DaGwL sfo{ ug]{ / d'b|f ;6xL ;DaGwL sfo{ ug]{ ;+:yfx?nfO{ ;DklQ z'4Ls/0f tyf
cft+sjfbL sfo{df ljQLo nufgL lgjf/0fsf ;DaGwdf 5'f5'} lgb]{zg hf/L u/L nfu" ul/Psf] 5 .
lghL tyf cf}krfl/s tj/n] ljb]z -ef/t afx]s_ e|d0fdf hfg] g]kfnL gful/snfO{ /fxbfgL afkt
k|lt k6s cd]l/sL 8n/ @,%)) ;Dd ;6xL ;'ljwf lbg] Joj:yf ul/Psf] 5 . To:t}, ljb]zdf
Joj;fo k|j4{g, Jofkf/ d]nf / Jofkf/ uf]i7Ldf hfg] g]kfnL gful/snfO{ /fxbfgL jfkt k|lt k6s
cd]l/sL 8n/ %,))) ;Ddsf] ;6xL ;'ljwf k|bfg ug]{ Joj:yf ldnfOPsf] 5 .
ljleGg k|of]hgsf] nflu JolQm tyf ;+3;+:yfx?n] sfuhftsf] cfwf/df ljb]zL d'b|fsf] sf/f]af/ ug{
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?af6 cd]l/sL 8n/ ^,))) ;Ddsf] ;6xL ug{ kfpg] Joj:yf
/x]sf]df o:tf] ;6xL ;'ljwfsf] ;Ldf j[l4 u/L cd]l/sL 8n/ !),))) k'ofOPsf] 5 .
lgof{tstf{nfO{ ljb]zL d'b|fdf k|bfg ug]{] Pre-shipment shf{ ;DaGwL ljBdfg Joj:yfnfO{
;/nLs/0f u/L cfoftstf{ / lgof{tstf{aLr ePsf] vl/blaqmL ;Demf}tf ;DaGwL sfuhftsf
cfwf/df lbPsf] shf{nfO{ cd]l/sL 8n/ !,)),))) jf ;f]sf] dlN6kndf k'g/shf{ pknAw u/fpg]
Joj:yf ul/Psf] 5 .
/fli6o:t/sf ljsf; a}+sx?nfO{ lglZrt dfkb08 k"/f u/L k|tLtkq vf]Ng lbg] Joj:yf ul/Psf] 5 .
;fy}, kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L ef/tafx]s cGo d'n'sx?jf6 ul/g] cfoftsf nflu
vf]lng] k|tLtkq sf/f]af/ ;DaGwdf ePsf ljljw Joj:yfx?nfO{ PsLs[t u/L kl/kq hf/L ul/Psf]
5 . To;}u/L, ef/t afx]s t]>f] d'n'sx?af6 8f66L=6L=sf] dfWodaf6 j:t' cfoft ubf{ Psk6sdf
a9Ldf cd]l/sL 8n/ @%,))) a/fa/;Dd dfq e'QmfgL lbg kfOg] Joj:yf /x]sf]df ;f] ;LdfnfO{ j[l4
u/L cd]l/sL 8n/ #),))) k'ofOPsf] 5 .
kl/jTo{ ljb]zL d'b|f e'QmfgL x'g] u/L ef/taf6 cfoft ug{ kfOg] j:t'sf] ;"rLdf Doff] kNknfO
;dfj]; u/L o:tf j:t'sf] ;+Vof !^! k'ofOPsf] 5 . ;fy}, s'g} ef/tLo pTkfbgstf{ kmd{sDkgLn]
cfk"mn] pTkfbg u/]sf] ;fdfg cfk}mn] a]Rg] geO{ cfgf] Sole Agent af6 dfq laqmL ljt/0fsf] sfo{
ug]{ u/]sf] cj:yfdf To:tf Sole Agent af6 klg kl/jTo{ ljb]zL d'b|fdf ef/taf6 tf]lsPsf j:t'x?
cfoft ug{ ;lsg] Joj:yf ul/Psf] 5 .
cfjZos ef/tLo d'b|f ;6xL sfo{nfO{ ;xh agfpg ;j{;fwf/0fsf] lgj]bgsf] cfwf/df ef=?=
@%,))) ;Dd / ef/tl:yt lgof]u;+3;+:yfsDkgL;Fu lng] ljleGg ;]jf z'Ns e'QmfgLsf] nflu
ef=?= !,)),))) ;Dd sfuhftsf cfwf/df a}+sljQLo ;+:yfn] ;6xL ;'ljwf lbg] Joj:yf /x]sf]df
g]kfnl:yt ;+3;+:yfsDkgLn] ;DalGwt lgofds lgsfosf] ;xdlt:jLs[ltl;kmfl/;sf cfwf/df
ljljw ;]jf ;'ljwfsf] e'QmfgLsf nflu ef=?= #),)),))) ;Dd a}+sljQLo ;+:yfaf6} ;6xL ;'ljwf
lbg] Joj:yf ul/Psf] 5 .
tof/L kf]zfs, un}rf, kl:dgf, x:tsnf nufotsf j:t' lgof{tstf{xnfO{ kl/jTo{ ljb]zL d'b|fdf
lk|lzkd]G6 (Pre-shipment) tyf kf]i6lzkd]G6 (Post-shipment) shf{ pknAw u/fpg] ;DaGwdf
a}+s tyf ljQLo ;+:yfx?af6 k'gs{hf{ dfu ePsf] lbgdf g} kl/jTo{ ljb]zL d'b|fdf k'gs{hf{ pknAw
60
2=37
2=38
2=39
2=40
u/fpg] Joj:yf ul/Psf] 5 . o; cGt/ut @)&) c;f/ d;fGt;Dd ljb]zL ljlgdo Joj:yfkg
ljefuaf6 o"=P;=8n/ $! nfvsf] k'g/shf{sf] :jLs[lt k|bfg ul/Psf] 5 .
lgof{t clej[l4 u/L Jofkf/ 3f6f sd ub{} zf]wgfGt/ l:yltdf ;'wf/ Nofpg] p2]Zon] g]kfn
;/sf/f/f lgof{t ug]{ pBf]unfO{ lgof{t u/]/ k|fKt ePsf] kl/jTo{ ljb]zL d'b|f a}+s bflvnf ePsf]
k|df0fsf] cfwf/df gub k|f]T;fxg pknJw u/fpg] Joj:yf ul/Psf]df @)&) c;f/ d;fGt;Dddf
?= @& s/f]8 (& nfv %% xhf/ gub k|f]T;fxg jfkt ;f]wegf{ k|bfg ul/Psf] 5 . ;fy}, lgof{tdf
gub k|f]T;fxg ;DaGwL sfo{ljlw, @)^* vf/]h u/L gofF sfo{ljlw, @)&) nfu" ul/Psf] 5 .+
jfl0fHo a}+sx?n] cfgf] ljb]zL Ph]G;L a}+sx?df /x]sf] df}Hbftaf6 cfgf] b}lgs t/ntfdf k|lts"n
c;/ gkg]{ u/L df}Hbftdf /x]sf] /sdsf] a9Ldf #) k|ltzt;Dd @ jif]{ cjlw;Ddsf] sn l8kf]lh6,
;l6{lkms]6 ckm l8kf]lh6 jf o:t} cGo hf]lvd ePsf pks/0fx?df nufgL ug{ ;Sg] Joj:yf
ul/Psf] 5 .
ljb]zL ljlgdo ;+lrltsf] :t/df k|fKt pknJwLnfO{ b[li6ut u/L o;sf] ;'/Iff Pjd\ d"NonfO{
k|fyldstf lbO{ clwstd k|ltkmn k|fKt ug]{ p2]Zon] nufgLnfO{ ;'g nufotsf pks/0fdf tyf
d'b|fut ?kdf ;d]t ljljlws/0f ul/Psf] 5 .
@)&) c;f/ d;fGt;Dd ljb]zL d'b|fsf] sf/f]af/ ug{ :jLs[lt lnPsf kmd{sDkgLx?sf] ;+Vof
xf]6]ntkm{ #)%, 6\]lstkm{ !#*(, 6fen Ph]G;Ltkm{ !%&*, ljb]zL Pc/nfOG;sf lh=P;=P=
lk=P;=P=tkm{ %$, sfuf]{s'l/P/tkm{ #)! / ljleGg ;+3;+:yftkm{ &! j6f k'u]sf] 5 . To;}u/L,
ljk|]if0f ;DaGwL sfo{ ug]{ kmd{ tyf sDkgLx?sf] ;+Vof $& / sf7df8f} pkTosfdf dlgr]Gh/
;DaGwL sfo{ ug]{ kmd{ tyf sDkgLx?sf] ;+Vof !^% sfod /x]sf] 5 .
ljQLo If]q ;'wf/, ljQLo kx'r lj:tf/ tyf lgodg

2=41
2=42
2=43
2=44
g]kfn a}+s lnld6]8sf] k'g/;+/rgf ug]{ p2]Zon] pQm a}+snfO{ g]kfn /fi6 a}+s P]g, @)%* sf] bkmf
*^ u sf] pkbkmf -!_ sf] v08 -0f_ cg';f/ o; a}+ssf] lgoGq0fdf lnOPsf]df To:tf] lgoGq0fsf]
cjlw yk u/L @)&) k'; d;fGt;Dd sfod ul/Psf] 5 . pQm a}+ssf] Joj:yfkg ;ldlt k'g/u7g
u/L csf]{ Joj:yf geP;Dd o; a}+saf6 g} sd{rf/L v6fO{ a}+s ;+rfng ug]{ sfo{nfO{ lg/Gt/tf
lbOPsf] 5 . pQm a}+ssf] k"FhL of]hgfdf plNnlvt sfo{x?dWo] xsk|b z]o/ afkt g]kfn ;/sf/sf]
tk{maf6 k|fKt ug{'kg{] /sd a}+sdf hDdf e};s]sf], sd{rf/LnfO{ cf]6L;L dfs{]6af6 z]o/ x:tfGt/0f
ug{], a}+ssf] oyfy{ n]vfk/LIf0f ug{] tyf g]kfn :6s PS;r]Gh lnld6]8af6 z]o/ sf/f]af/sf] nflu
z]o/ ;"rLs[t ug{] nufotsf sfo{x? ;DkGg u/L ;j{;fwf/0f z]o/wgLsf] nflu xsk|b z]o/ hf/L
ePkZrft a}+ssf] r'Qmf k"FhL ?= # ca{ &! s/f]8 ^$ nfv $# xhf/ k'u]sf] 5 .
/fli6o afl0fHo a}+s lnld6]8sf] k"FhL of]hgfdf plNnlvt sfo{x?dWo] g]kfn ;/sf/sf]tk{maf6 gub}
yk ug'{kg{] /sd a}sn] k|fKt ul/;s]sf] 5 . g]kfn ;/sf/n] ljQLo If]q kl/of]hgf cGtu{t a}+snfO{
pknAw u/fPsf] C0f /sdnfO{ a}+ssf] z]o/ k"FhLdf kl/0ft ul/;lsPsf] 5 h;af6 a}+ssf] r'Qmf k"FhL
?= * ca{ %* s/f]8 *( nfv &@ xhf/ k'u]sf] 5 .
C0ffTds k"FhLsf]if /x]sf sf/0f o; a}+saf6 tf]lsPsf] k"FhLsf]if sfod ug{ kF"hL of]hgf sfof{Gjogsf
qmddf /x]sf g]kfn a}+s lnld6]8 / /fli6o jfl0fHo a}+s lnld6]8 b'j}sf] lgIf]k pNn]Vo ?kdf a[l4
ePsf], lgis[o shf{sf] dfqf qmdzM 36\b} uPsf] tyf ;dLIff cjlwdf a}+sx? d'gfkmfdf ;+rfngdf
/x]sf] sf/0f ;du|df b'j} a}+ssf] ljQLo cj:yf ;Gtf]ifhgs /x]sf] b]lvG5 .
ljQLo ;+:yfx?sf] ;~hfn lj:tf/;Fu} ljQLo kx'Fr a9fpg] tyf ljQLo ;]jf ljs]Gb|Ls/0f ug]{ sfo{
cl3 a9\b} uPsf] 5 . ljQLo ;]jfsf] kx'Fr sd ePsf ef}uf]lns If]qxdf a}+s tyf ljQLo
;+:yfx?nfO{ zfvf vf]Ng k|f]T;fxg u/L ljQLo ;dfj]zLs/0fnfO{ clej[l4 ub}{ n}hfg] p2]Zo cg'?k
o; a}+sf/f tf]lsPsf !& lhNnfdf zfvf vf]n]df ;b/d'sfddf ?= %) nfv;Dd / ;b/d'sfdeGbf
aflx/ zfvf vf]n]df ?= ! s/f]8;Dd lgAof{hL ;fk6L lglZrt cjlwsf] nflu pknAw u/fpg] Joj:yf
ul/Psf] 5 . To;}u/L, tf]lsPsf ( lhNnfdf 3 ju{sf ljQLo ;+:yfn] zfvf vf]nL ljQLo ;]jfsf]
61
2=45
2=46
sfo{qmd ;+rfng u/]df zfvf ;+rfngsf nflu ?= !% nfv;Dd z"Go Aofhb/df ;fk6L pknAw
u/fOg] Joj:yfnfO{ lg/Gt/tf lbO{Psf] 5 . o; Joj:yf cGtu{t cfly{s jif{ @)^(&) df ljQLo
kx'Fr sd /x]sf] Ps lhNnfsf] ;b/d'sfd aflx/ Ps zfvf sfof{no vf]n] jfkt Pp6f jfl0fHo
a}+snfO{ ?= ! s/f]8 z"Go Aofhb/df ;fk6L pknAw u/fOPsf] 5 .
ljQLo If]qdf ;"rgf k|ljlwsf] pkof]u a9fpFb} ;xh ;]jf lj:tf/ ug]{ sfo{ cl3 al9/x]sf] 5 . o;
cGtu{t u|fdL0f If]qx?df POT d]lzgsf] dfWodaf6 zfvf/lxt a}+ls ;]jf ;+rfng ug]{ p2]Zo
cg'?k xfn;Dd !! jfl0fHo a}+sx?n] !($ s]Gb|x? (Spot) af6 pQm ;]jf k|bfg ul//x]sf 5g\ .
gofF jfl0fHo a}+sx?nfO{ Ohfht lbg] sfo{ :ylut /flvPsf] 5 eg] ljQLo kx'Fr a9fpg ;xof]u k'Ug]
k|sf/n] cGo ljQLo ;+:yfx? :yfkgfdf hf]8 lbOPsf] 5 . o; cg';f/ ljQLo sf/f]af/ ug]{
Ohfhtkqsf] nflu k"j{ gLltut Joj:yf cGt/ut k]z x'g cfPsf cfj]bgx?dWo] ;dLIff cjlwdf
v ju{sf # j6f ljsf; a}+s / 3 ju{sf ( j6f n3'ljQ ljQLo ;+:yfx?nfO{ ljQLo sf/f]af/ ug]{
Ohfhtkq k|bfg ul/Psf] 5 . pQm ( j6f n3'ljQ ljQLo ;+:yfx?dWo] @ j6f a}+s tyf ljQLo
;+:yfsf ;xfos sDkgLsf] ?kdf :yfkgf ePsf 5g\ eg] @ j6f ljQLo dWo:ytfsf] sf/f]af/ ug]{
cg'dltkq k|fKt u}/;/sf/L ;+:yfaf6 ?kfGtl/t ePsf 5g\ .
tflnsf @=^
Ohfhtkq k|bfg ul/Psf a}+s tyf ljQLo ;+:yfx?

l;=g+=
!=
@=
#=
!=
@=
#=
$=
%=
^=
&=
*=
(=
2=47
2=48
;+:yfsf] gfd
cGo ljj/0f
v ju{
>L ;fnkf ljsf; a}+s lnld6]8
sfo{If]q ! lhNnf
>L ;Ktsf]zL 8]enkd]06 a}+s lnld6]8
sfo{If]q # lhNnf
>L ;femf ljsf; a}+s lnld6]8
sfo{If]q # lhNnf
3 ju{
>L dlxnf ;xofqf dfOqmf]kmfO{gfG; ljQLo ;+:yf lnld6]8
>L ljho n3'ljQ ljQLo ;+:yf lnld6]8
ls;fg dfOqmf]kmfOgfG; ljQLo ;+:yf lnld6]8
SnLg OghL{ 8]enkd]G6 a}+ssf]
lSng len]h dfOqmf]kmfOgfG; ljQLo ;+:yf lnld6]8
;xfos sDkgL
km/jf8{ sDo"lg6L dfOqmf]kmfOgfG; ljQLo ;+:yf lnld6]8
l/nfojn kmfOgfG; lnld6]8sf]
l/nfojn dfOqmf]kmfOgfG; ljQLo ;+:yf lnld6]8
;xfos sDkgL
dx'nL ;fd'bflos n3'ljQ ljQLo ;+:yf lnld6]8,
;"of]{bo n3'ljQ ljQLo ;+:yf lnld6]8
d]/f] dfOqmf]kmfOgfG; ljQLo ;+:yf lnld6]8
;dLIff cjlwdf n3'ljQ ljQLo ;+:yftkm{ k|fKt cfj]bgx?dWo] % j6f k|:tfljt n3'ljQ ljQLo
;+:yfx? ;dtf dfOqmf]kmfOgfG; ljQLo ;+:yf lnld6]8, cf/P;l8;L n3'ljQ ljQLo ;+:yf lnld6]8,
g]zgn dfOqmf]kmfOgfG; ljQLo ;+:yf lnld6]8, g]kfn ;]jf n3'ljQ ljQLo ;+:yf lnld6]8 /
;fd'bflos n3'ljQ ljQLo ;+:yf lnld6]8nfO{ ;+:yfkgfsf] nflu ;}4flGts ;xdtL k|bfg ul/Psf] 5
eg] o; cjlwdf @ j6f n3'ljQ ;+:yfx?n] ;}4flGts ;xdlt k|fKt eP kZrft ;+:yf ;+rfngsf]
c;dy{tf hgfO{ cfj]bg /2 u/]sf 5g\ .
ljQLo ;'wf/sf] Ps /0fgLlt cGtu{t a}+s tyf ljQLo ;+:yfx?nfO{ Pscfk;df ufEgufleg
k|f]T;flxt ug]{] o; a}+ssf] gLlt cg'?k a}+s tyf ljQLo ;+:yf Ps cfk;df ufEg] jf ufleg] ;DaGwL
ljlgodfjnL, @)^* sfof{Gjogdf cfPkl5 $# j6f a}+s tyf ljQLo ;+:yfx? Ps cfk;df ufleP/
!* j6f ;+:yfx? ag]sf 5g\ eg] !# j6f a}+s tyf ljQLo ;+:yfx? Ps cfk;df ufleP/ % j6f
;+:yf aGg ;}4flGts ;xdlt k|fKt u/]sf 5g\ .
62

2=49
2=50
2=51
2=52
2=53
2=54
2=55
o; a}+saf6 Ohfhtkqk|fKt ljQLo ;+:yfx?nfO{ :t/f]Gglt x'gsf nflu :ki6 dfkb08 agfO{ ;f]
dfkb08df /x]sf ;+:yf dfq :t/f]Gglt x'g] Joj:yf ul/Psf] 5 . ;f] cg'?k >L d'lQmgfy ljsf; a}+s
lnld6]8, >L l;6L 8]enkd]G6 a}+s lnld6]8, >L sfdgf ljsf; a}+s lnld6]8 / >L lqj]0fL ljsf; a}+s
lnld6]8nfO{ # lhNnfaf6 !) lhNnfdf sfo{If]q lj:tf/ ug{ :jLs[lt lbOPsf] 5 eg] >L dsf{G6fOn
kmfOgfG; lnld6]8sf]] Ohfhtkq vf/]h ul/Psf] 5 .
a}+s tyf C0fLaLrsf] sf/f]af/df s'g} klg kIfnfO{ dsf{ kg{ uPdf To:tf] dsf{sf] ;'g'jfOsf] nflu
g]kfn ;/sf/ -dlGqkl/ifb_ sf] ldlt @)^#*@( sf] lg0f{ofg';f/ 8]k'6L ueg{/sf] ;+of]hsTjdf
ul7t u'gf;f] Joj:yfkg ;ldltdf @)&) c;f/ d;fGt;Dddf ^## j6f ph'/L pk/ ;'g'jfO
eO;s]sf] 5 . pQm ;ldltdf ;dLIff jif{df ^& j6f u'gf;f] tyf ph'/Lx? k/]sf]df @$ j6fdf
;'g'jfO e};s]sf] 5 eg] @) j6f ph'/Lsf] ;DaGwdf ;DalGwt a}+s tyf ljQLo ;+:yf;Fu cfjZos
kqfrf/ eO/x]sf] 5 . afFsL @# j6f u'gf;f] af/] lgjb]s tyf ;DalGwt kIf;Fu ;dGjo u/fO{ ;xdlt
ug{ kxn ul/Psf] 5 . ;ldltdf ljz]if u/L shf{sf] ;dofjlw yk ug{], Aofh xhf{gf ldgfxf ug]{,
k|s[of gk'ofO{ lwtf]df /flvPsf] ;DklQ lnnfdL ul/Psf]n] lnnfdL /f]Sg], t];|f] kIfn] shf{ ckrng
u/L lwtf] km's'jf gu/]sf]n] ;f] km's'jf ug{] nufotsf ljifodf u'gf;f]sf] cfj]bg k/]sf] 5 .
a}+s tyf ljQLo ;+:yfx?af6 shf{ sf/f]af/ u/L ;dodf shf{ r'Qmf gu/]sf sf/0f g]kfn ;/sf/f/f
/fxbfgL hkmt nufotsf sf/afxLdf k/]sf #%% hgf C0fLx?dWo] @)&) c;f/ d;fGt;Dddf %*
hgf C0fLx? pk/ ul/Psf] sf/afxL km's'jf ul/Psf] 5 . ;dLIff cjlwdf yk & hgf C0fLx? pk/
/fxbfgL hkmt nufotsf sf/afxLsf] nflu g]kfn ;/sf/ ;dIf cg'/f]w ul/Psf] 5 .
?U0f pBf]u ;DaGwL cWoog ug{ /fli6o of]hgf cfof]usf dfggLo pkfWoIfsf] ;+of]hsTjdf ul7t
?U0f pBf]u k'g?Tyfg pRr:t/Lo sfo{bn tyf pk;ldltdf o; a}+saf6 ;d]t k|ltlglwTj eO/x]sf]
5 . ?U0f pBf]unfO{ k|bfg ePsf] shf{df o; a}+saf6 k|bfg ul/g] k'g/shf{ ;DaGwL Joj:yfnfO{
k|efjsf/L agfpg gLltut tyf k|lqmofut Joj:yfnfO{ ;/nLs/0f u/L ?U0f pBf]u x]g]{ 8]:s tf]sL
cfjZos sfo{x? x'Fb} cfO/x]sf] 5 . ;fy}, o; a}+saf6 ?U0f pBf]u k'g?Tyfg ;DaGwL :ki6 / kf/bzL{
gLltut Joj:Yff ug]{ ;Gbe{df ljQLo If]qaf6 x'g;Sg] ;'lawf ;DaGwL sfo{ljlw, @)&) sf] d:of}bfdf
;/f]sf/jfnf lgsfox?sf] ;'emfj tyf k|ltlqmofsf nflu o; a}+ssf] j]a;fO{6df /flvPsf]df ;f]
;DaGwdf k|ltlqmofx? ;+sng Pjd\ cWoog sfo{ ;d]t eO/x]sf] 5 .
;+rfng ;DaGwL pRr hf]lvd ePsf s ju{sf a}+sx?nfO{ o; a}+sn] ut cfly{s jif{sf] s'n
gfkmfsf] @ b]lv % k|ltzt;Dd yk k"FhL sfod ug{ lgb]{zg lbg;Sg] Joj:yf ul/Psf] 5 . To;}u/L,
Ohfhtkqk|fKt v / u ju{sf ;+:yfx?sf] xsdf ;+:yfx?n] k"FhLsf]if u0fgf ubf{ s'n ;DklQsf]
@ k|ltzt @)&) c;f/ d;fGt;Dd, $ k|ltzt @)&! c;f/ d;fGt;Dd / % k|ltzt @)&@ c;f/
d;fGt;Dd hf]lvd efl/t ;DklQsf] ?kdf yk ug'{kg]{ Joj:yf sfod ul/Psf] 5 .
jfl0fHo a}+sx?n] k|jfx ug]{ shf{sf] Aofhb/ lgwf{/0f k|s[ofnfO{ kf/bzL{ agfpg cfwf/ b/ (Base
Rate) u0fgf u/L k|sflzt ug'{ kg]{ Joj:yf ul/Psf] 5 . o;af6 a}+s tyf ljQLo ;+:yfx?sf]
sfo{s"zntf / k|lt:kwL{ Ifdtf clej[l4 x'g'sf ;fy} df}lb|s k|;f/0f ;+oGq ;'b[9 eO{ df}lb|s gLltsf]
k|efjsfl/tfdf klg ;'wf/ x'g] ck]Iff /x]sf] 5 . o:tf] b/eGbf sd x'g] u/L shf{ k|jfx ubf{ a}+s tyf
ljQLo ;+:yfx?sf] bL3{sfnLg cl:tTjsf ;fy} ;du| ljQLo If]q :yfloTjdf ;d]t k|lts"n k|efj kg{
;Sg] ePsf]n] cfwf/ b/eGbf sd Aofhb/df shf{ k|jfx ug'{ pko'Qm x'Fb}g . t;y{, ;DalGwt ;+:yfn]
;f] b/df cfkm\gf] hf]lvd lk|ldod ;dfj]z u/L shf{sf] Aofhb/ lgwf{/0f ug{'kg]{ x'G5 . o:tf] cfwf/
b/sf] u0fgf slDtdf klg k|To]s dlxgfdf u/L ;f]sf] ljj/0f cfgf] j]a;fO6df /fVg'kg]{ Joj:yf
ul/Psf] 5 .
Gf]kfnsf] ;du| ljQLo k|0ffnLsf] :yfloTj sfod /fVgsf nflu cfjZos kg]{ gLltx?sf] th'{df,
ltgsf] sfof{Gjog / cg'udg tyf k[i7kf]if0f nufotsf] sfo{nfO{ k|efjsf/L agfpg o; a}+ssf
jl/i6 8]k'6L ueg{/sf] cWoIftfdf Ps Financial Stability Oversight Committee / lgoldt ?kdf
cGt/;DalGwt ljQLo :yfloTj ;DaGWfL ljifox?df 5nkmn u/L ljQLo :yfloTj Kf|ltj]bg (Financial
Stability Report) tof/ ug{sf nflu nflu ljQLo :yfloTj pk;ldlt (Financial Stability Sub-
63

Committee) ;d]t u7g eO{ sfo{/t /x]sf 5g\ . @)^( c;f/ / @)^( k'; dlxgfsf] tYofdf
cfwfl/t b'O{ j6f ljQLo :yfloTj k|ltj]bg k|sfzg ul/;lsPsf] 5 .
a}+s tyf ljQLo ;+:yf ;'kl/j]IF0f

2=56
2=57
2=58
2=59
2=60
2=61
2=62
2=63
2=64
a}+s tyf ljQLo ;+:yfx?sf] k|To]s jif{ slDtdf Ps k6s ;dli6ut :ynut lg/LIf0f (Corporate
Level On-site Inspection) ug{] nIo cg'?k cfly{s jif{ @)^(&) df #) j6f jfl0fHo a}+sx?, *^
j6f ljsf; a}+sx? / %* j6f ljQ sDkgLx?sf] ;dli6ut :ynut lg/LIf0f ul/Psf] 5 . ;fy}, !(
j6f jfl0fHo a}+sx?, @% j6f ljsf; a}+sx? / @^ j6f ljQ sDkgLx?sf] ljz]if lg/LIf0f ;d]t
ul/Psf] 5 eg] @! j6f ljQ sDkgLx?sf] cg'udg lg/LIf0f ul/Psf] 5 . :ynut lg/LIf0f qmddf
b]lvPsf sdLsdhf]/Lx?nfO{ ;'wf/ ug{ nufpg] tyf k|fKt ljj/0fsf] cfwf/df a}+s tyf ljQLo
;+:yfx?sf] d"Nofg ug]{ sfo{nfO{ lg/Gt/tf lbOPsf] 5 .
a}+s tyf ljQLo ;+:yfx?sf] jf;nft tyf cGo ljQLo ljj/0fx?sf] lgoldt u}/:ynut cg'udg
ug'{sf ;fy} o; a}+saf6 hf/L ePsf gLlt lgb{]zgx?sf] kfngf ;DaGwdf lg/LIf0f u/L cfjZos
lgb]{zg lbOPsf] 5 .
a}+ls If]qdf k|rlnt cGt/f{li6o ;'kl/j]IfsLo dfGotfx? cfTd;ft ub}{ g]kfnsf] kl/k|]Ifdf pQm
dfGotfx? nfu" ub}{ hfg] gLlt lnOPsf] 5 . o;} qmddf ljsf; ul/Psf] gofF k"FhLsf]if;DaGwL
dfkb0* (New Capital Adequacy Framework 2008) nfO{ cfly{s jif{ @)^%^^ b]lv jfl0fHo
a}+sx?df k"0f{ ?kdf nfu" ul/Psf]df a}+sx? cfkm}+n] hf]lvdsf] ljZn]if0f u/L hf]lvdsf] dfqf / hf]lvd
Joj:yfkgsf] kof{Kttfsf] cfwf/df yk k"hL Joj:yfkg ug{ ICAAP Guidelines hf/L ul/Psf] 5 .
u}/:ynut ;'kl/j]If0faf6 k|fKt ;"rgfsf] ljZn]if0fsf] cfwf/df CAELS Rating ul/g'sf ;fy} k"j{
r]tfjgL ;+s]tx? tof/ u/L ;DalGwt a}+s tyf ljQLo ;+:yfx?nfO{ ;dod} ;r]t u/fpg] sfo{nfO{
lg/Gt/tf lbOPsf] 5 .
a}+ls+ If]qdf dxTjk"0f{ dflgPsf] t/ntf ;DaGwL hf]lvdnfO{ ;dod} klxrfg u/L gLltut lg0f{o ug{
;xof]u k'uf];\ eGg] clek|fon] b}lgs tyf lgoldt cGt/fndf a}+ls If]qsf] t/ntf cg'udg ug]{
sfo{ ul/Psf] 5 . ;fy}, cy{tGqsf Ps} If]q tyf k|of]hgdf a}+sx?n] k|jfx ug]{ shf{df /x]sf]
clws]lGb|t hf]lvdsf] cg'udg ug]{ sfonfO{ lg/Gt/tf lbO{Psf]] 5 .
a}+s tyf ljQLo ;+:yfx?n] ;fKtflxs ?kdf sfod ug'{kg]{ clgjfo{ gub df}Hbft, dfl;s ?kdf
sfod ug'{kg]{ j}wflgs t/ntf cg'kft / ljkGg ju{df k|jfx ug'{ kg]{ shf{sf]] cg'udg ug]{ sfo{nfO{
lg/Gt/tf lbOPsf] 5 . cfly{s jif{ @)^(&) df clgjfo{ gub df}Hbft sfod gu/]sf] sf/0fn] Ps
j6f jfl0fHo a}+s / # j6f ljsf; a}+sx?nfO{, j}wflgs t/ntf cg'kft sfod gu/]sf]n] @ j6f
ljsf; a}+sx?nfO{ / ljkGg ju{ If]qdf tf]lsP adf]lhd Go"gtd shf{ k|jfx gu/]sf] sf/0f Ps j6f
jfl0fHo a}+s / & j6f ljsf; a}}sx?nfO{ xhf{gf nufOPsf] 5 .
jfl0fHo a}+sx?sf] ;du| hf]lvd Joj:yfkgsf] nflu hf]lvd Joj:yfkg dfu{bz{g :jLs[t u/L nfu"
ul/Psf] 5 . ;'kl/j]IfsLo ;fwg >f]tsf] clwstd pkof]u ug{ hf]lvddf cfwfl/t ;'kl/j]If0f ljlw
nfu" ug{ cGt/f{li6o d'b|fsf]ifsf] ;xof]udf Risk-based Supervision Onsite Manual tof/ ul/Psf]
5.
a}+s tyf ljQLo ;+:yfdf cf;Gg hf]lvdsf] klxrfg / Joj:yfkg ug{ ;xof]u k'ofpg] p2]Zon] b'O{
ca{ ?k}ofFeGbf a9L lgIf]k kl/rfng ug]{ a}+s tyf ljQLo ;+:yfx? :jod\n] o; a}+ssf] dfu{bz{g
cg'?k cfcfgf] bjfj k/LIf0f (Stress Test) u/L ;f] ;DaGwL ljj/0f lgoldt ?kdf o; a}+sdf k]z
ug'{kg]{ Joj:yf ul/Psf] 5 .
g]kfndf BASEL d"n l;4fGtx?sf] sfof{Gjogsf] cj:yf d"Nofg u/L ;f] ;DaGwL efjL /0fgLlt to
ug{] p2]Zon] BASEL d"n l;4fGtx?sf] sfof{Gjog cj:yfsf] :jd"Nofg (BASEL Core Principle
Self Assessment) ug{ Ps sfo{bn u7g u/L :jd"Nofg ug]{ sfo{ eO/x]sf] 5 .
64

2=65
2=66
2=67
2=68
2=69
2=70
2=71
2=72
2=73
a}+s ;+rfngdf Forward Looking Approach sf] cjwf/0ff cg';f/ ?= @ ca{eGbf al9 lgIf]k ;+sng
ug]{ a}+s tyf ljQLo ;+:yfx?n] q}dfl;s ?kdf cfcfgf] bjfj k/LIf0f u/L ;f]sf] ljj/0f a'emfpg'
kg]{ Aoj:yf ul/Psf] 5 . To;}u/L, ljZj a}+ssf] k|fljlws ;xfotfdf Problem Bank Resolution
Framework tof/ ul/Psf] 5 eg] ;f] sf] sfof{Gjog k|lqmof clGtd r/0fdf k'u]sf]] 5 .
cGt/f{li6o d'b|fsf]if Pjd\ ljZj a}+s nufotsf cGt/f{li6o lgsfox?sf] k/fdz{df o; a}+ssf]
lg/LIf0f tyf ;'kl/j]If0f k4ltnfO{ ;'b[9 t'Nofpg hf]lvd Joj:yfkg, ;+:yfut ;'zf;g, sf/f]af/sf]
cGt/:fDaGw Pjd\ 3/hUufdf k|jflxt shf{sf] kl/df0f h:tf ljifosf] cfwf/df 5gf]6df k/]sf
a}+sx?sf] cGj]if0ffTds ;dLIff (Diagnostic Review) ;DkGg ul/Psf] 5 .
/fli6o :t/sf ljsf; a}+sx?nfO{ BASEL II sf] Framework leq Nofpg] tof/Lsf] qmddf cfly{s
jif{ @)^&^* b]lv BASEL II ;DaGwL cg'udg sfo{{ k|f/De ul/Psf]df pQm sfo{nfO{ cfly{s jif{
@)^(&) df klg lg/Gt/tf lbOPsf] 5 .
lg/LIf0f tyf ;'kl/j]If0fsf] k|lqmofnfO{ shf{sf] ;b'kof]lutf Pjd\ ;DklQsf] u'0f:t/ k/LIf0ftkm{
clws]lGb|t u/L :ynut lg/LIf0fsf] qmddf 7"nf C0fLx?sf] shf{ kmfOn cWoog tyf ;f];Fu
;DalGwt lwtf] Pjd\ kl/of]hgfsf] ;d]t :ynut lg/LIf0f ug{] sfo{nfO{ cufl8 a9fOPsf]] 5 .
;d:ofu|:t 3f]if0ff ul/Psf] uf]vf{ 8]enkd]G6 a}+ssf] ljQLo cj:yfdf ck]lIft ;'wf/ x'g g;s]sf]n]
o; a}+sn] pQm ;+:yfsf] Aoj:yfkg cfgf] lgoGq0fdf lnO{ lgo'Qm clwsf/L -Aoj:yfkg ;d"x_
dfkm{t ;+:yfsf]] Resolution k|lqmofnfO{ 6'f]df k'ofpg] sfo{of]hgf ;lxt ;f] ;+:yfsf] Aoj:yfkg
tyf sf/f]af/ ;+rfngsf] lhDd]jf/L lnPsf] 5 .
o'gfO{6]8 ljsf; a}+s ln= Aoj;flos 9+un] k|lt:kwf{Tds ljQLo ahf/df ;+rfng x'g ;Sg] 7f];
cfwf/ gb]lvPsf]n] vf/]hL k|s[ofdf n}hfg k'g/fj]bg cbfnt x]6f}8fdf d'2f btf{ ul/Psf]] 5 .
gf/fo0fL 8]enkd]06 a}+s ln= n] o; a}+sn] tf]s] adf]lhdsf] k"FhLsf]if sfod ug{ g;s]sf]n] ldlt
@)^()@@$ b]lv zL3| ;'wf/fTds sf/afxL ul/Psf] 5 .
cfly{s jif{ @)^(&) df lqmi6n kmfOgfG; ln=, s'j]/ dr]{06 kmfOgfG; s+= ln=, lxdfno kmfOgfG;
ln=, Soflk6n dr]{G6 a}+ls P08 kmfOgfG; ln=, jN8{ dr]{G6 a}+ls P08 kmfOgfG; ln= / hg/n
kmfOgfG; ln= u/L ^ j6f ljQ sDkgLx?nfO{ ;d:ofu|:t 3f]if0ff ul/Psf] 5 .
a}+s tyf ljQLo ;+:yfx?sf] ;dli6ut ;'kl/j]If0f tyf ljQLo l:yltsf] ljZn]if0f ;lxt ;d;fdlos
ljifoj:t'x? ;d]6]/ tof/ kfl/Psf cfly{s jif{ @)^*^( sf jflif{s ;'kl/j]If0f k|ltj]bgx?
k|sflzt ul/Psf 5g\ .
d'b|f Joj:yfkg
2=74
2=75
2=76
e'QmfgL k|ljlwdf cfPsf] ljsf; ;Fu;Fu} u}/df}lb|s e'QmfgL k|s[of (Non-cash Payment Mode_ df
j[l4 eO/x]sf] ePtfklg gf]6sf] dfudf klg pNn]Vo dfqfdf j[l4 ePsf] 5 . d'b|fsf] dfudf ePsf]
j[l4nfO{ Wofgdf /fvL a}+sn] ;fwf/0ftM # jif{sf] nflu kof{Kt x'g] u/L gf]6 tyf l;Ssf df}Hbft
Joj:yfkg ub}{ cfPsf] 5 .
o; cfly{s jif{df 5kfO eO{ cfPsf ?= !))) b/sf $ s/f]8 yfg gf]6x? a}+s 9's'6Ldf bflvnf
eO;s]sf] 5 . cfly{s jif{ @)^(&) df gf]6 5kfO / l;Ssf 6sd/Ldf qmdzM ?= %(=#@ s/f]8 /
?= !)=!^ s/f]8 vr{ ePsf] 5 eg] ?= % b/sf] @) s/f]8, ?= !) b/sf] @& s/f]8, ?= @) b/sf]
!* s/f]8, ?= %) b/sf] !$ s/f]8, ?= !)) b/sf] !! s/f]8 / ?= %)) b/sf] !$ s/f]8 yfg gf]6
5kfO{sf] nflu ljleGg sDkgLx?;Fu ;Demf}tf ePsf] 5 .
cfly{s jif{ @)^(&) df ljleGg b/sf] u/L hDff ?= $& ca{ !) s/f]8 ^% nfv /sd a/fa/sf
gf]6x? gf]6 :6saf6 lgisfzg u/L rngrNtLdf k7fOPsf] 5 .
65

2=77
@)^( c;f/ d;fGt;Dd ljleGg b/sf u/L ?= @)! ca{ @% s/f]8 a/fa/sf gf]6 rngrNtLdf
/x]sf]df @)&) c;f/ d;fGt;Dddf rng rNtLdf /x]sf] d'b|fdf !^ k|ltztn] j[l4 eO{ ?= @## ca{
$^ s/f]8 k'u]sf] 5 . lgisflzt gf]6sf] nflu ;'/If0f jfkt ljb]zL d'b|f df}Hbft (#=#! k|ltzt /
afFsL ljb]zL ;/sf/L 6]h/L ljN;x? /flvPsf] 5 .
b/ -?=_
!
@
%
!)
@)
@%
%)
!))
@%)
%))
!)))
2=78
2=79
2=80
tflnsf @=&
rngrNtLdf /x]sf] gf]6sf] ljj/0f -@)&) c;f/ d;fGt_
rngrNtLdf /x]sf gf]6 -yfg nfvdf_
/sd -?= s/f]8df_
!,^@!=(%
!^=@@
($*=**
!*=(*
@,^&#=)^
!##=^%
!,(#&=^!
!(#=&^
!,!@#=@^
@@$=^%
@$=#)
^=)*
&^)=$)
#*)=@)
*(@=)%
*(@=)%
#=%@
*=*)
!,@%*=)@
^,@()=!!
!,%!*=!%
!%,!*!=%)
s'n /sd
@#,#$^=))
g]kfne/L g]kfnL d'b|fsf] cfk"lt{ Joj:yf ;xh / k|efjsf/L agfpg o; a}+ssf] pkTosfdf !,
pkTosf aflx/sf sfof{nox?df &, /fli6o jfl0fHo a}+s lnld6]8sf $# / g]kfn a}+s lnld6]8sf
@$ zfvf sfof{nox?df ;d]t u/L &% j6f gf]6sf]ifx? dfk{mt g]kfnL gf]6sf] cfk"lt{ ug]{ /
rngrNtLdf k7fpg of]Uo gePsf gf]6x? o; a}+sdf lvRg] sfo{ x'Fb} cfPsf] 5 . lghL If]qsf cGo
jfl0fHo a}+sx?nfO{ ;d]t gf]6sf]if sf/f]af/df kx'Fr x'g] Joj:yf ul/Psf] 5 . ;fy} gf]6sf]ifx?sf]
lgoldt lg/LIf0f tyf cg'udg ;d]t ug]{ ul/Psf] 5 .
cfly{s jif{ @)^(&) df klg ;kmf gf]6 gLlt sfof{GjognfO{ lg/Gt/tf lbOPsf] 5 . xfn gf]6sf]
Pp6f kfs]6df Ps dfq l:6r nufpg] / ;DalGwt a}+s tyf ljQLo ;+:yfsf] Pp6f dfq n]jn
nufpg] gLlt sfof{Gjog eO/x]sf] 5 . g]kfnL gf]6nfO{ ;'/Iff;fy rngrNtLdf Nofpg] / gf]6sf]
lxkmfht ug]{ ;DaGwL ;r]tgf hufpg] p2]Zon] uf]i7L tyf >Job[Zo ;fdfu|L pkof]u ul/Psf] 5 .
jfl0fHo a}+sx?df /x]sf e'mqf tyf lgisfzgdf k7fpg cof]Uo gf]6x? lvrL gi6 ug]{ sfo{sf]
l;nl;nfdf cfly{s jif{ @)^(&) df ljleGg b/sf ?= @^ ca{ (% s/f]8 ^& nfv a/fa/sf
gf]6x? hnfg ul/Psf] 5 . @)&) c;f/ d;fGt;Dddf o;/L hnfg ul/Psf gf]6x?sf] s'n /sd
?= @$( ca{ $$ s/f]8 $# nfv k'u]sf] 5 .
ljljw
hgzlQm Joj:yfkg
2=81
@)&) c;f/ d;fGt;Dddf a}+sdf k|zf;gtkm{ !,@!$ / k|fljlwstkm{ !&$ u/L s'n !,#** hgf
:yfoL sd{rf/Lx? sfo{/t /x]sf 5g\ . s'n sfo{/t hgzlQmdWo] clws[ttkm{ *%*, ;xfostkm{
#^$ / >]0fL ljlxg ;xof]uLtkm{ !^^ hgf /x]sfn] clws[t / ;xfos tyf ;xof]uL >]0fL sd{rf/L
aLrsf] cg'kft !M)=^@ sfod x'g cfPsf] 5 . cl3Nnf] jif{ o:tf] cg'kft !M)=&# /x]sf] lyof] .
To;}u/L, @)&) c;f/ d;fGtdf ;'/Ifftkm{ (@ hgf, :jf:Yotkm{ !! / cGo ## u/L hDdf !#^
hgf JolQmx? s/f/df sfo{/t /x]sf 5g\ .
66

tflnsf @=*
sfo{/t hgzlQm ;DaGwL ljj/0f

sfo{/t hgzlQm 2070 c;f/
k|zf;g
k|fljlws
hDdf
tx
clws[t
clws[t
clws[t
clws[t
11
47
152
569
ljlzi^
k|yd
ltLo
t[tLo
hDdf
;xfos
;xfos
;xfos
;xfos
;xfos
k|yd
ltLo
t[tLo
rt"y{
k+rd
hDdf
>])fL
>])fL
>])fL
>])fL
ljlxg
ljlxg
ljlxg
ljlxg
sfof{no
sfof{no
sfof{no
sfof{no
;xof]uL
;xof]uL
;xof]uL
;xof]uL
k|yd
ltLo
t[tLo
rt"y{
hDdf
s'n hDdf
2=82
2=83
21
58
11
47
173
627
779
79
858
78
89
92
10
24
41
29
1
102
130
121
11
269
95
364
42
51
28
45
42
51
28
45
166
166
1,214
174
1,388
cfly{s jif{ @)^(&) df %) hgf sd{Rff/Ln] cjsfz lnPsf, # hgfsf] /flhgfdf :jLs[t ePsf]
/ ^ hgfsf] c;fdlos lgwg ePsf] ;d]t u/L s'n %( hgf sd{rf/Lx? a}+s ;]jfaf6 cnu ePsf
5g\ .
clws[t t[tLo:t/ tyf ;xfos ltLo:t/sf hgzlQmnfO{ v'Nnf k|ltof]lutfaf6 a}+s ;]jfdf k|j]z
u/fpg] k|lqmof cl3 a9fOPsf]df !* hgfnfO{ clws[t t[tLodf lgo'lQm lbO{Psf] 5 eg] sf7df8f}+
pkTosf aflx/sf sfof{nox?df $% hgf ;xfos ltLo egf{ ug]{ sfo{ hf/L /x]sf] 5 . cfly{s jif{
@)^(&) df ul/Psf] kbk"lt{ ;DaGwL ljj/0f b]xfo adf]lhd /x]sf] 5 .
tflnsf @=(
cfly{s jif{ @)^(&) df ePsf] kbk"lt{ ;DaGwL ljj/0f

l;=g+=
1
2
3
4
5
6
7
8
kb
clws[t k|yd
clws[t ltLo
clws[t ltLo
clws[t t[tLo
;xfos k|yd
;xfos ltLo
;xfos t[tLo
;xfos t[tLo
hDdf
;]jf
k|zf;g
k|zf;g
k|fljlws
k|zf;g
k|fljlws
k|zf;g
k|fljlws
k|zf;g
67
v'nf
k|ltof]lutfaf6
d"Nofg
a9'jfaf6
cfGtl/s
k|ltof]lutfaf6
!*
$%
^#
#
!$
@
%$
(
#
@
*&
!
^
(
^
$
#
@(

2=84
2=85
2=86
;dLIff cjlwdf g]kfn /fi6 a}+s sd{rf/L ;]jf ljlgodfjnL, @)^* df ;d;fdlos kl/dfh{g
ul/Psf] 5 . a}+sdf sfo{/t sd{rf/Lx?nfO{ k|bfg ul/+b} cfPsf] s]Gb|Lo a}+s eQf tyf cGo cfly{s
;'ljwfx?df k'g/fjnf]sg ul/Psf] 5 .
cfly{s jif{ @)^(&) df ljleGg txsf hDdf %^^ hgf sd{rf/Lx?n] j}b]lzs tflnd lnPsf 5g\
eg] $ hgf sd{rf/Lx? :jb]z tyf ljb]zdf cWoog sfhljbfdf uPsf 5g\ . To;}u/L, % hgf
sd{rf/Lx? cWoog k"/f u/L a}+sdf kmls{Psf 5g\ .
sd{rf/Lx? ;DaGwL cfjZos ;"rgf, tYof tyf clen]vx?nfO{ cem a9L Aojl:yt u/L hgzlQm
Aoj:yfkgsf] sfo{nfO{ k|efjsf/L 9+un] cufl8 a9fpgsf] nflu vl/b ul/Psf] Human Resource
Management Information System Software (HRMISS) cfly{s jif{ @)&)&! leq k"0f{?kn]
sfof{Gjogdf Nofpg] nIo cg'?k Master Data Setup, Data Entry, Software Customization Pjd\
Development sf] sfo{ tbf?stfsf ;fy eO/x]sf] 5 .
ah]6 Joj:yfkg, ;+:yfut hf]lvd Go"gLs/0f tyf /0fgLlts of]hgf

2=87
2=88
2=89
2=90
2=91
2=92
a}+ssf] cfly{s jif{ @)&)&! sf] ah]6 tyf sfo{qmd sfof{Gjog ubf{ ah]6 k|0ffnLnfO{ oyfy{k/s,
Jojl:yt, ldtJooL, kl/0ffdd'vL Pjd\ k|efjsf/L agfpgsf nflu cfjZos lgb]{zgx? ;lxt
;Dk"0f{ ljefu, dxfzfvf / sfof{nox?sf] jflif{s sfo{qmd tyf ah]6 :jLs[t ul/Psf] 5 .
q}dfl;s ?kdf ul/+b} cfPsf] ah]6 ;dLIff cGtu{t cfly{s jif{ @)^(&) sf] t]>f] qodf;;Ddsf]
ah]6 tyf sfo{qmdsf] ;dLIff sfo{ ;DkGg ePsf] 5 .
hf]lvd Joj:yfkgsf] sfo{nfO{ k|efjsf/L agfpg hf]lvd ljj/0fsf] clen]v /fVg] tyf cw{jflif{s
?kdf hf]lvd ljj/0f k|ltj]bg tof/ ug]{ sfo{ eO/x]sf] 5 .
xfn sfof{Gjogsf] qmddf /x]sf] a}+ssf] bf];|f] kfFrjif]{ /0fgLlts of]hgf -@)!@@)!^_ n] a}+ssf]
b"/b[li6 / nIo xfl;n ug{sf] nflu cfly{s jif{ @)!%!^ ;Dddf a}+sn] ug'{kg]{ k|d'v sfo{x?sf]
klxrfg u/L tL sfo{x?nfO{ ;ftj6f /0fgLlts :tDe (Strategic Pillars) cGtu{t ;d]6]sf] 5 .
/0fgLlts of]hgfnfO{ k|efjsf/L ?kdf sfof{Gjog ug{ k|To]s pNn]lvt sfo{sf] nflu sfo{;Dkfbg
;"rs / sfo{ ;Dkfbg ug]{ ;dofjlw tf]lsPsf] 5 .
rfn" /0fgLlts of]hgfsf] cw{jflif{s ;dLIff -@)^( k'; d;fGt;Dd_ ;DkGg ePsf] 5 . ;f]
cjlw;Dddf !^! j6f sfo{x? ;+rfng x'g'kg]{df $# j6f sfo{x? k"0f{ ?kdf ;DkGg ePsf, !)#
j6f sfo{x? sfof{Gjogsf] r/0fdf /x]sf / !% j6f sfo{x? ;+rfngdf cfpg afFsL /x]sf 5g\ .
cGt/f{li6o ;DaGw ljsf; u/L cfk;L ;xof]u / Ifdtf clej[l4 ug{ ueg{/sf] sfof{nodf
International Relations Division / ;+:yfut of]hgf ljefusf] dftxt /xg] u/L Technical
Cooperation Unit u7g ul/Psf] 5 eg] Customer Service Unit ;DaGwL cWoog sfo{
sfof{Gjogsf] r/0fdf /x]sf] 5 .
;"rgf k|ljlw
2=93
2=94
a}+sdf gofF GL System sfof{Gjogsf] l;nl;nfdf a}+ssf] ;"rgf k|ljlw ljefusf k|fljlwsx?f/f
ljleGg ljefu tyf sfof{nox?df User Training ;+rfng ug{] sfo{ ;DkGg eO{ @)&) a}zfv @
ut]b]lv pQm GL System ;+rfngdf cfPsf] 5 . of] ;Fu} ;"rgf k|ljlwsf b[li6sf]0fn] g]kfn /fi6 a}+s
cfw'lgs s]Gb|Lo a}+ssf] ?kdf ?kfGtl/t x'g ;s]sf] 5 . To;}u/L, ;fdfGo ;]jf ljefu cGtu{t
Fixed Asset and Inventory Management Software sf] User Acceptance Test sf] nflu hgzlQm
Joj:yfkg ljefuaf6 ldlt @)^((@& df sld6L u7g eO{ Testing sfo{ clGtd r/0fdf /x]sf]
5.
Internet ;]jfsf] Bandwidth sf] Ifdtf yk ul/g'sf ;fy} Bandwidth ljt/0fnfO{ Jojl:yt ug{
cfjZos Configuration ;d]t ul/;lsPsf] 5 . o;}u/L, a}+ssf sfof{nox?aLr ;'/lIft / e/kbf]{
Communication Network/ Mechanism :yfkgf ug{ NRB WAN Connectivity Implementation
Project ;DkGg ul/Psf] 5 .
68

2=95
2=96
2=97
Paperless Environment sf] nflu gLlt lgdf{0f ug{ k|fljlws kIfsf] cWoog u/L k|ltj]bg tof/ ug]{
sfo{ eO/x]sf] 5 eg] Official Documents ;'/lIft tj/n] Digital Form df Jojl:yt ug]{ k|lqmof
cufl8 a9fOPsf] 5 . To;}u/L, Disaster Recovery Site (DRS) sf] Joj:yfsf nflu cfjZos
cWoog u/L k|ltj]bg tof/ ul/Psf]] 5 eg] ICT Research and Development Unit sf] :yfkgf ug{
k|fljlws kIfsf] cWoog sfo{ eO/x]sf] 5 . ;fy}, Online Data Reporting System :yfkgf, Data
Warehouse sf] :yfkgf / IT Training Lab nfO{ Upgrade ug{ tyf Real Time Gross Settlement
(RTGS) sfof{Gjogsf] nflu ;DefJotf cWoog ug{ k|fljlws kIfsf] cWoog eO/x]]sf] 5 .
;"rgf k|ljlwaf6 x'g ;Sg] hf]lvdnfO{ Go"gLs/0f ug]{ Joj:yfnfO{ a9L k|efjsf/L agfO{ ;f]sf]
lg/LIf0f tyf ;'kl/j]If0fnfO{ Jojl:yt ug{ Information Technology Guidelines hf/L ul/Psf] 5 .
a}+sdf @)^( df3 ! ut]b]lv pkTosfleq / ldlt @)^( r}t !% ut]b]lv aL/u~h sfof{noaf6
Electronic cheque clearing sfo{ ;'? ul/Psf] 5 . o;af6 cfwf/e"t a}+ls ;]jfnfO{ b|'t, r':t /
b'?:t t'Nofpg ;xof]u k'u]sf] 5 .
ljQLo hfgsf/L ;DaGwL sfo{

;"rs ;+:yfx?af6 lgoldt?kdf ;Ldf sf/f]af/ / z+sf:kb sf/f]af/sf] ljj/0f k|fKt ug]{ Joj:yf
ul/Psf] 5 . k|fKt ePsf ### j6f z+sf:kb sf/f]af/x?dWo] cfjZos ljZn]if0f sfo{ ;DkGg u/L
!#* j6f sf/f]af/x?nfO{ yk cg';Gwfg tyf txlssft ug{ ;DklQ z'4Ls/0f cg';Gwfg ljefu
nufotsf cGo sfg"g sfof{Gjog lgsfox? ;dIf k7fO{Psf] 5 . afFsL !(% z+sf:kb sf/f]af/x?sf]
cWoog eO{/x]sf] 5 .
2=99 Financial Action Task Force sf] International Cooperation Review Group n] cf+}NofPsf
s}lkmotx? x6fpg] tyf kl/dflh{t cGt/f{li6o dfkb08 cg's"n x'g] u/L ;DklQ z'4Ls/0f lgjf/0f
P]g, @)^$ sf] bf]>f] ;+zf]wg cWofb]zsf?kdf nfu" ePsf] 5 .
2=100 Financial Action Task Force sf] International Cooperation Review Group tyf ;DklQ z'4Ls/0f
lgjf/0f ;DaGwdf sfo{/t ljleGg cGt/f{li6o ;+3;+:yfx?;Fu k|ToIf ;Dks{df /xL g]kfnn] o;
ljifodf xfl;n u/]sf k|ultx? cjut u/fpg / g]kfnnfO{ sfnf] ;"rLdf kg{af6 arfpg Financial
Action Task Force sf] Pl;of k|zfGt If]qLo l/Eo" u|'kn] cfof]hgf ug]{ km]; 6' km]; a}7sx?df
cfjZos kxn ;d]t ePsf] 5 .
2=101 Pl;of Kofl;lkms u|'k cg dgL nfp08l/n] ;g\ @)!! b]lv g]kfnnfO{ Enhanced follow-up
k|lqmofdf /fv]sf]df o; a}+s ;d]tsf] ;+nUgtf / kxndf xfl;n ul/Psf gLltut, ;+:yfut tyf
Jofjxfl/s sfof{Gjog ;DaGwL k|ultsf cfwf/df ;g\ @)!# sf] h'nfO{ kl5 g]kfnnfO{ Regular
follow-up k|lqmofdf /fVg] lg0f{o u/]sf] 5 . o; lg0f{oaf6 ;DklQ z'4Ls/0f lgjf/0f ;DaGwdf
g]kfnsf] cGt/f{li6o 5ljdf :t/f]GgtL ePsf] 5 .
2=102 ;DklQ z'4Ls/0f lgjf/0f ;DaGwdf cfjZos /fli6o ;dGjosf] nflu /fli6o ;dGjo ;ldltsf]
;lrjfnosf] lhDd]jf/L jxg ul/Psf] / ;DklQ z'4Ls/0f tyf cftjfbL lqmofsnfkdf ljQLo
nufgL lgjf/0f ;DaGwL /0fgLlt @)^*&# sf] sfof{Gjogdf ;d]t o; a}+sn] ;dGjofTds e"ldsf
lgjf{x u/]sf] 5 . pQm /0fgLlt sfof{Gjog ug]{ qmddf ;/f]sf/jfnf ;/sf/L lgsfo tyf lgofds
lgsfox?sf] ;+nUgtfdf ljZj a}+ssf] ;xfotfdf # lbg] /fli6o hf]lvd d"Nofg uf]i7L cfof]hgf u/L
pQm uf]i7L kZrft ljZj a}+sn] ljsf; u/]sf] hf]lvd d"Nofg ljlwnfO{ k|of]u ub}{ /fli6o hf]lvd
d"Nofg ug]{ sfo{nfO{ o; a}+ssf] ;+of]hgdf If]qut sfo{ ;ldltx? dfkm{t cl3 a9fO{Psf] 5 .
2=103 ;DklQ z'4Ls/0f lgjf/0f P]g tyf lgb]{zgx?sf] kl/kfngf ;DaGwdf cfly{s jif{ @)^(&) df !@
;xsf/L ;+:yf, $ aLdf sDkgL / $ lwtf]kq Joj;foLx?sf] :ynut lg/LIf0f tyf ;'kl/j]If0f sfo{
;DkGg ul/Psf] 5 .
2=98
69
sfg"g d:of}bf;+zf]wg, ax;k}/jL

2=104 g]kfn
/fi6 a}+s P]g, @)%* sf] bf];|f] ;+zf]wg d:of}bf clGtd 5nkmndf /x]sf] 5 . o;}u/L, g]kfn
/fi6 a}+s vl/b ljlgodfjnL, @)^$ / lgb]{zg ;+zf]wg ;DaGwL d:of}bf nfu" eO;s]sf]] 5 eg]
ljlgd]o clwsf/kq P]g, @)#$ / a}ls s;"/ tyf ;hfoF P]g, @)^$ df ;d;fdlos ;'wf/ ug]{
k|of]hgsf nflu ljleGg ;/f]sf/jfnfx?sf] /fo;'emfj ;+sng u/L tof/ ePsf d:of}bfx?
5nkmnsf] qmddf /x]sf 5g\ .
2=105 o; a}+ssf] lgb]{zg pNn+3g u/]sf] sf/0faf6 a}+s tyf ljQLo ;+:yf / To;sf kbflwsf/Lx?nfO{ o;
a}+sn] sf/afxLsf] nflu u/]sf] laleGg ldltsf] lg0f{odf lrQ ga'emfO{ k'g/fj]bg u/]sf / o; a}snfO{
;d]t ljkIfL agfO{ ljleGg cbfntx?df cl3Nnf jif{x?df d'2f bfo/ eO{ km:of}{6 x'g afFsL /x]sf #$
tyf o; cfly{s jif{df btf{ ePsf #) j6f ;d]t u/L hDdf ^$ j6f d'2fx?dWo] @$ j6f d'2fsf]
km};nfclGtd cfb]z ePsf]df !( j6f a}+ss} kIfdf km};nf ePsf], # j6f a}+ssf] ljkIfdf km};nf
ePsf] / @ j6f d'2f tfd]nLdf uPsf 5g\ eg] afFsL d'2fsf] ax; k}/jL ug]{ / gofF d'2fsf] d:of}bf
tyf ax; k}/jL ug]{ sfo{ eO/x]sf] 5 .
2=106 g]kfn ljsf; a}+s / ;Demgf kmfOgfG; sDkgLnfO{ bfdf;fxLdf k/]sf] 3f]if0ff u/L sDkgL vf/]hLsf]
nflu k'g/fj]bg cbfnt kf6g / o'gfO6]8 ljsf; a}+snfO{ k'g/fj]bg cbfnt x]6f}8fdf lgj]bg btf{
u/L sf/afxLsf] k|lqmof cuf8L a9fOPsf]df g]kfn ljsf; a}+s / ;Demgf kmfOgfG; sDkgLsf] xsdf
k'g/fj]bg cbfntaf6 lnSjL8]6/ lgo'Qm eO{ vf/]hLsf] k|lqmof k|f/De eO;s]sf] 5 eg] o'gfO6]8
ljsf; a}+ssf] xsdf k'g/fj]bg cbfnt x]6f}8faf6 bfdf;fxL P]g, @)^# adf]lhd hfFra'em clwsf/L
lgo'Qm eO{ lghsf] k|ltjb]g cbfnt ;dIf k]z eO{ xfn sf/afxLsf] cj:yfdf /x]sf] 5 .
cfGtl/s n]vfk/LIf0f
2=107 ljleGg
ljefu, dxfzfvf nufot pkTosf aflx/sf sfof{nox?df ;du| ;'zf;g sfod ug]{ Pjd\
cfGtl/s lgoGq0f k|0ffnL r':t u/fpg] p2]Zon] ljlgof]lht ah]6sf] ;d'lrt pkof]u Pjd\
sfof{Gjog ePgePsf], sfof{non] ;Dkfbg ug'{kg]{ sfo{x? ;dodf l56f]5l/tf], k|efjsf/L /
ldtJooL ?kdf ePgePsf] ;DaGwdf tyf hgzlQm Joj:Yffkg, ef}lts ;DklQ Joj:yfkg, xflh/L
tyf ljbfsf] /]s8{ nufot sfof{nosf cGo lgoldt sfo{x?sf] ;DaGwdf a}+ssf] cfGtl/s
n]vfk/LIf0f ljefuaf6 lg/LIf0f tyf k/LIf0f ul/Psf] 5 .
2=108 Risk Based/Performance Audit cGt/ut cfoft e'QmfgL Joj:Yffkg, cjsf; x'Fbf ul/g] e'QmfgL,
lg/LIf0f lgb]{lzsf] kfngf l:ylt, gf]6 5kfO tyf l;Ssf 6sd/L, k|lttkq sf/f]af/ Joj:yf tyf
gLlt lgb]{lzsfsf] kfngf l:ylt ;DaGwdf n]vfk/LIf0f ul/Psf] 5 . ;fy}, j08 tyf 6]h/L ljnx?sf]
lgisfzg, sd{rf/Lx?sf] k]G;g, aLdf / cf}ifwL ;DaGwL Joj:Yffkg, ;/sf/L sf/f]af/, gf]6sf]if
;+rfng, vl/b tyf lgdf{0f ePsf ljifodf klg ljz]if n]vfk/LIf0f ul/Psf] 5 .
2=109 n]vfk/LIf0f ;ldltsf] cfly{s jif{ @)^*^( sf] jflif{s k|ltj]bgdf p7fOPsf s}lkmotx? kfngf
u/fpg ;DalGwt ljefu / sfof{nox?nfO{ lgb]{zg lbOPsf] 5 . ;fy}, cGt/f{li6o dfkb08 adf]lhd
cfGtl/s n]vfk/LIf0f k|ltj]bgsf] 9fFrf tof/ ul/Psf] 5 .
;fdfGo ;]jf
2=110
a}ssf] s]Gb|Lo sfof{no ejg lgdf{0f ug{ tyf cGo ef}lts ;+/rgfx?sf] Joj:yfkg ug{ ;'fj lbg]
p2]Zon] 8]k'6L ueg{/sf] cWoIftfdf u7g ePsf] cfw'lgs ejg tyf k"jf{wf/ ljsf; ;DaGwL
pRr:t/Lo ;ldlt cGtu{t xfn ejg lgdf{0fsf] nflu hUufsf] ;xL pkof]u ug]{ u/L u'? of]hgf
(Master Plan) agfpg] sfo{sf] nflu k|fKt k|:tfjsf] d"Nofg ug]{ sfo{ ;dfKt ePsf] 5 .
yfkfynLl:yt sfof{no ejg agfpgsf] nflu Location klxrfg u/L Master Plan tof/ ug{ s/f/
;Df}tf u/]sf k/fdz{bftfaf6 k|f/lDes k|ltj]bg k]z ePsf] 5 . ;fy}, eQmk'/ l7dLdf /x]sf] a}+ssf]
hUufsf] ;xL pkof]u ug]{ u/L Master Plan agfpg] sfo{sf nflu s/f/ ;Df}tf ug]{ sfo{ ;DkGg
ePsf] 5 .
70

2=111
2=112
Af}+ssf] ef}lts ;DklQx? sfg"gL sfuhftx? agfO{ Jojl:yt ug]{ ;DaGwdf ul7t ;ldltn]] k|ltj]bg
k]z ul/;s]sf] 5 . ;fy}, pQm sfg"gL sfuhftx? sfg"g dxfzfvf dfkm{t Jojl:yt ug]{ sfo{ klg
;DkGg ePsf] 5 .
a}+ssf] s]Gb|Lo sfof{no tyf a}ls sfof{no yfkfynLdf !)!) j6f ;f}o{ aQL
(Street/Garden Lamp) h8fg ug]{ sfo{ ;DkGg ePsf] 5 . ;fy}, s]Gb|Lo sfof{nosf] ;"rgf k|ljlw
ljefusf] ;e{/ ?d nufot ;a} ljefudf s]xL sDKo"6/ / lk|06/ rNg ;Sg] tyf aQLx? AfNg ;Sg]
Ifdtfsf] ;f}o{ ljB't k|0ffnL h8fg ;DaGwdf a}slNks phf{ k|j4{g s]Gb|sf] k|fljlws ;xof]udf
;DefJotf cWoog sfo{ eO/x]sf] 5 .
;/sf/L C0f Joj:yfkg

cfGtl/s C0f
2=113 cfly{s jif{{ @)^(&) df g]kfn /fi6 a}+sn] g]kfn ;/sf/sf] nflu 6]h/L lan dfkm{t ?= !( ca{ /
/ j}b]lzs /f]huf/ artkq dfkm{t ?= $ s/f]8 @* nfv %% xhf/ u/L hDdf ?= !( ca{ $ s/f]8
@* nfv %% xhf/ cfGtl/s C0f p7fOPsf] 5 . cfly{s jif{{ @)^*^( df ?= #^ ca{ $@
s/f]8sf] cfGtl/s C0f p7fOPsf] lyof] .
tflnsf @=!)
jflif{s cfGtl/s C0f lgisf;g

l;=
g+=
1=
2=
3=
4=
5=
C)fkqsf]
lsl;d
6]h/L lan
ljsf; C0fkq
/fli6o artkq
gful/s artkq
j}b]lzs /f]huf/
artkq
hDdf
2=114
206768
/sd
c+z
149966.00
44.53
206869
/sd
c+z
172834.25
47.46
-?= nfvdf_
206970
/sd
c+z
190000 99.77
k|ltzt kl/jt{g
206869
206970
15.25
9.93
80000.00
23.75
140000
38.44
75.00
106800.00
31.71
50000
13.73
-53.18
1265.66
0.35
0.35
33.80
0.01
86.60
0.02
428.55
0.23
156.21
394.86
8.13
-47.71
336799.80
100
364186.51
100
190428.55
100
cfly{s jif{{ @)^*^( df g]kfn ;/sf/sf] s'n cfGtl/s C0f blfoTj !^=^ k|ltztn] j[l4 ePsf]
t'ngfdf cfly{s jif{ @)^(&) df ! k|ltztn] 36\g uO{ ?= @)& ca{ !& nfv ( xhf/ sfod
ePsf] 5 . pk/f]Qm kl/df0fsf] cfGtl/s C0f cfly{s jif{{ @)^(&) sf] s'n ufx{:Yo pTkfbg
-k|f/lDes cg'dfg_ sf] !@=!& k|ltzt /x]sf] b]lvG5 . cfly{s jif{ @)^(&) sf] cGTo;Dddf
bfloTjsf] ?kdf /x]sf] cfGtl/s C0fdWo] 6]h/L lantkm{ ^%=( k|ltzt, ljsf; C0fkqdf @$=(
k|ltzt, gful/s artkqtkm{ !=% k|ltzt, j}b]lzs /f]huf/ artkqdf )=)# k|ltzt, /fli6o
artkqdf &=^ k|ltzt /x]sf] b]lvG5 .
tflnsf @=!!
g]kfn ;/sf/sf] s'n cfGtl/s C0f bfloTj
-?= nfvdf_
206768
/sd
c+z
206869
/sd
c+z
206970
/sd
c+z
k|ltzt kl/jt{g
206869 206970
1203406.83 67.1063
1316241.07 62.9418
1364681.07
65.9261
9.38
3.68
l;=g+=
C)fkqsf] lsl;d
1=
6]h/L lan
2=
ljsf; C0fkq
435194.00 24.2680
575194.00 27.5054
516109.00
24.9326
32.17
-10.27
3=
/fli6o artkq
106800.00
5.9556
156800.00
7.4981
156800.00
7.5748
46.82
4=
gful/s artkq
46228.94
2.5779
41230.57
1.9716
31838.07
1.5381
-10.81
-22.78
5=
j}b]lzs /f]huf/
artkq
73.80
0.0041
160.40
0.0077
588.95
0.0285
117.34
267.18
6=
ljz]if C0fkq
1580.33
0.0881
1576.00
0.0754
-0.27
100 2091202.04
100
2070017.09
100
16.61
-1.01
hDdf
1793283.90
71
cfGtl/s C0fsf] :jfldTj ;+/rgf

2=115
cfly{s jif{{ @)^(&) sf] cGTo;Dddf e'QmfgL x'g afFsL s'n cfGtl/s C0f ?= @)& ca{ !& nfv
( xhf/dWo] ;+:yfut :jfldTj ;+/rgf x]bf{ ;a}eGbf a9L :jfldTj jfl0fHo a}+s ;d"xsf]] b]lvPsf]
5 . jfl0fHo a}+sx?;Fu s'n C0f bfloTjsf] &!=@ k|ltzt c+z /x]sf] 5 eg] bf];|f] pRr :jfldTj &=^ k|ltzt_ g]kfn /fi6 a}+s;Fu /x]sf] 5 . o; jfx]s sd{rf/L ;+rosf]if;Fu ^=% k|ltzt / aLdf
sDkgLsf] :jfldTjdf ^=($ k|ltzt /x]sf] 5 . o;}u/L, ljsf; a}sx?;Fu !=$ k|ltzt, ljQ
sDkgLx?;Fu !=! k|ltzt, cjsfz sf]if;Fu )=( k|ltzt / ;j{;fwf/0f;Fu )=( k|ltzt :jfldTj
/x]sf] b]lvG5 .
tflnsf @=!@
cfGtl/s C0fsf] ;+:yfut :jfldTjsf] ljj/0f

:jfldTj
g]kfn /fi6 a}+s
jfl0fHo a}s
lasf; a+}s
ljQ s+kgL
;+ro s]fif
gf=n=sf]if
g]kfn 6]lnsd
cjsf; sf]if
aLdf sDkgL
;j{;fwf/0f
cGo
hDdf
2=116
2=117
ljsf;
C)fkq
c+z
k|ltzt
j}bl] zs
/f]huf/
artkq
c+z
k|ltzt
3191.75
0.62
0.10
0.02
257387.25
49.87
^h
] /L lan
129689.32
9.50
1214914.25 89.03
1.03
5517.50
0.40
c+z
k|ltzt
24112.48
-
15035.75
2.91
3.01
66698.00
12.92
0.02
14060.00
gfu/Ls
artkq
15513.75.
0.10
c+z
k|ltzt
131.64
75.73
0.42
-?= nfvdf_
/fli^o
artkq
c+z
k|ltzt
173.60
1436.89
-
0.11
0.92
-
s'n
c+z
k|ltzt
157167.25
7.59
1473738.39
71.19
29095.75
1.41
824.48
0.53
21987.47
1.06
67506.12
43.05
134204.12
6.48
0.92
4325.00
0.84
14660.60
9.35
18985.60
23912.75
4.63
13000.0
8.29
36912.75
1.78
18574.75
3.60
18574.75
0.90
98751.00
19.13
146.75
12572.25
516109.00
0.03 588.75
2.44
100 588.95
99.96
500.00
0.04
100
1364681.07
100
7593.95
31838.07
44904.68
28.64
143655.68
6.94
9459.79
6.03
17789.24
0.86
4833.84
3.08
17906.09
0.87
100 156800.00 100.00 2070017.09
100
23.85
-
pks/0fut :jfldTj ;+/rgftk{m x]bf{ s'n 6]h/L lan ?= !#^ ca{ $^ s/f]8 *! nfv & xhf/dWo]
;j}eGbf a9L jfl0fHo a}+sx?sf] :jfldTjdf ?= !@! ca{ $( s/f]8 !$ nfv -*(=) k|ltzt_ /x]sf]
5 eg] g]kfn /fi6 a}+ssf] :jfldTjdf ?= !@ ca{ (^ s/f]8 *( nfv #@ xhf/ -(=% k|ltzt_ /x]sf]
b]lvG5 . ljsf; C0fkq tkm{sf] s'n bfloTj ?= %! ca{ ^! s/f]8 ( nfvdWo] jfl0fHo a}+s ;d"xs}
pRr :jfldTjsf] l:ylt /x]sf] b]lvG5 . jfl0fHo a}+sx?;Fu ljsf; C0fkqsf] :jfldTj ?= @% ca{
&# s/f]8 *& nfv @% xhf/ -$(=( k|ltzt_ /x]sf] 5 . aLdf sDkgL / ;+rosf]ifsf] :jfldTj
qmdzM !(=! k|ltzt / !@=( k|ltzt /x]sf] b]lvG5 .
gful/s artkqtkm{sf] bfloTj ?= # ca{ !* s/f]8 #* nfv & xhf/dWo] ;j{;fwf/0f gful/s;Fu
?= &% s/f]8 (# nfv (% xhf/ -@#=* k|ltzt_ / g]kfn /fi6 a}+s;Fu ?= @ ca{ $! s/f]8 !@
nfv $* xhf/ -&%=& k|ltzt_ /x]sf] 5 . To;}u/L, j}b]lzs /f]huf/ artkq dfkm{t laqmL ePsf]
?= % s/f]8 ** nfv (% xhf/ /sddWo] ;j{;fwf/0fsf] :jfldTjdf ?= % s/f]8 ** nfv &%
xhf/, ljQ sDkgL / g]kfn /fi6 a}+s, bf];|f] ahf/sf] :jfldTjdf qmdzM !)!) xhf/ /x]sf] 5 .
g]kfn /fi6 a}+ssf] :jfldTjdf /x]sf] ;/sf/L C0fkq

2=118
g]kfn /fi6 a}+ssf] :jfldTjdf /x]sf] C0fkq cfly{s jif{ @)^(&) df $$=# k|ltzt -?= !@ ca{
%) s/f]8 ^$ nfv *^ xhf/_ n] 36\g uO{ ?= !% ca{ &! s/f]8 ^& nfv @% xhf/ /x]sf] 5 .
pks/0f cg';f/ gful/s artkqtkm{sf] :jfldTjdf !@=$ k|ltztn]], 6]h/L landf $*=# k|ltztn],
ljsf; C0fkqtkm{ !^=$ k|ltztn] :jfldTjdf x|f; cfPsf] 5 . bf];|f] ahf/ sf/f]af/sf qmddf
ahf/ lgdf{tfx?n] ;j{;fwf/0faf6 vl/b u/]sf] artkqx? ;+:yfsf] ljz]if vftfdf hDdf x'g] /
;f]xL vftfdfkm{t ;DalGwt ahf/ lgdf{tfx?sf] cg'/f]wdf g]kfn /fi6 a}+sn] vl/b ul/lbg] Joj:yf
/x]sf], ;fy} bf];|f] ahf/ sf/f]af/sf nflu ;d]t cGo pks/0fx? vl/b ul/lbg'kg]{ nufotsf
sf/0fn] g]kfn /fi6 a}+ssf] :jfldTjdf /x]sf] /fli6o artkqsf] kl/df0fdf eg] j[l4 x'g uPsf] 5 .
72

tflnsf @=!#
g]kfn /fi6 a}+ssf] :jfldTjdf /x]sf] ;/sf/L C0fkqsf] ljj/0f

l;=g+=
1=
2=
3=
4=
C0fkqsf] lsl;d
ljsf; C0fkq
/fli6o artkq
6]h/L lan
gful/s artkq
hDdf
206768
/sd
c+z
3481.50
1.10
206869
/sd
c+z
3820.00
1.35
-?= nfvdf_
206970
/sd
c+z
3191.75
2.03
k|ltzt kl/jt{g
206869 206970
9.72
-16.45
75.60
0.02
149.60
0.05
173.60
0.11
97.88
16.04
281789.33
88.97
250729.32
88.84
129689.32
82.52
-11.02
-48.28
31366.73
9.90
27533.19
9.76
24112.48
15.34
-12.22
-12.42
316713.16
100
282232.11
100
157167.25
100
-10.89
-44.31
;/sf/L C0fkqsf] ;fFjf / Aofh e'QmfgL

2=119
g]kfn ;/sf/af6 ljut jif{x?df lgisf;g eO{ e'QmfgL cjlw ;dfKt ePsf C0fkqx?sf] ;fFjf
tyf Aofh jfktsf] e'QmfgL bfloTj lg/Gt/ j[l4 eO/x]sf] 5 . cfly{s jif{ @)^*^( df e'QmfgL
ul/Psf] ;fFjf tyf Aofh /sdsf] kl/df0fdf !%=$ k|ltztn] j[l4 ePsf] t'ngfdf cfly{s jif{
@)^(&) df eg] ^(=@ k|ltztn] j[l4 ePsf] 5 . cfly{s jif{ @)^(&) df 6]h/L lantkm{sf]
bfloTj jfkt ut cfly{s jif{ @)^*^( sf] t'ngfdf ##=% k|ltztn] a9L e'QmfgL ul/Psf] 5 .
o; afx]s ljsf; C0fkqsf] ;fFjf tyf Aofh bfloTjsf] e'QmfgLdf !(! k|ltztn] / /fli6o
artkqsf] ;fFjf tyf Aofh bfloTjsf] e'QmfgL $@=% k|ltztn] j[l4 ePsf] 5 .
tflnsf @=!$
;fFjf tyf Aofh e'QmfgL ljj/0f

l;=g+=
1=
2=
3=
4=
5=
6=
C0fkqsf] lsl;d
-?= nfvdf_
206768
ljsf; C0fkq
/fli6o artkq
6]h/L lan
gful/s artkq
ljz]if C0fkq
j}b]lzs /f]huf/ artkq
hDdf
k|ltzt kl/jt{g
206869
206970
28758.53
36333.03
87.7
10580.00
105743.55
15080.00
125107.34
131471.71
175513.74
9070.79
9946.05
20849.99
256.15
115.73
1686.32
3.90
7.45
16.11
163280.51
188453.97
318889.71
9.6
15.42
69.21
cfGtl/s C0f Joj:yfkgsf] z'Ns tyf sldzg

2=120
g]kfn ;/sf/sf] tkm{af6 ljleGg C0fkqx?sf] lgisf;g u/L cfGtl/s C0fsf] Joj:yfkg u/] jfkt
g]kfn /fi6 a}snfO{ Kf|fKt ePsf] Joj:yfkg z'Ns / sldzg /sd cfly{s jif{ @)^*^( df ?= (
s/f]8 *@ nfv (* xhf/ /x]sf]df cfly{s jif{ @)^(&) df o;df *!=^ k|ltztn] sdL eO{ ?=
!s/f]8 *! Nfv $ xhf/ sfod ePsf] 5 .
tflnsf @=!%
cfGtl/s C0f Joj:yfkgsf] z'Ns tyf sldzg

qm=;+=
sld;gz'Ns
b/
-?= nfvdf_
206768
206869
206970
g]kfn /fi6 a}+ssf] Joj:yfkg z'Ns
s'n /sdsf] )=)# k|ltzt
721.07
941.64
137.06
k|fylds lgisf;gsf] laqmL bnfnL sld;g
s'n /sdsf] )=@% k|ltzt
14.981
4.65
s'n /sdsf] )=@% k|ltzt
25.25
36.69
41.20
s'n /sdsf] )=^% k|ltzt
0.169
2.78
761.47
19.06
982.98
29.09
181.04
-81.58
#
$
g]kfn /fi6 a}sf/f a}+s ljQLo ;+:yf / ahf/

lgdf{tf{nfO{ lbPsf] Aofh e'QmfgL jfktsf] sld;gsf]
j}b]lzs /f]huf/ artkqsf] k|fylds lgisf;g ljqmL
bnfnL sldzg
hDdf
k|ltzt kl/jt{g
73
ahf/ lgdf{tf Ohfht, lg/LIf0f tyf k|rf/k|;f/

2=121
2=122
cfly{s jif{{ @)^(&) df ;j{;fwf/0fsf nflu hf/L ul/g] dWod tyf bL3{sfnLg k|s[ltsf
artkqx?sf] k|fylds lgisf;g tyf bf];|f] ahf/ sf/f]af/sf nflu &% j6f a}+s tyf ljQLo ;+:yf
nufotsf ;+:yfx?nfO{ Ohfht k|bfg ul/Psf] 5 h;dWo] ^) j6f pkTosfleq tyf !% j6f
pkTosf aflx/ /x]sf 5g\ -cg';"rL @=$_ . o;}u/L, @)^(&) sf] aflif{s sfo{of]hgf cg';f/
pkTosfleqsf !@ j6f, pkTosf aflx/sf !@ j6f ahf/ lgdf{tfx?sf] lg/LIf0f sfo{ ;DkGg
ul/Psf] 5 .
C0fkqx?af/] ;r]tgf a9fpg tyf C0fkqsf] kx'Fr u|fdL0f If]q;Dd k'ofpg krf{x? tof/ u/L
Website df /flvPsf] / pkTosf aflx/sf ;Dk"0f{ sfof{no dfk{mt k|rf/k|;f/ ul/Psf] 5 .
To;}u/L, Scripless Securities Settlement System / Primary Dealer Joj:yf ;DaGwL ;DefJotf
cWoog sfo{ ;DkGg eO;s]sf] 5 eg] /fi6 C0f Joj:yfkg;Fu ;DalGwt lgodfjnLdf ;d;fdlos
kl/dfh{gsf] nflu 5nkmn eO/x]sf] 5 .
tflnd, uf]i7L, ;]ldgf/, e|d0f tyf cGt/lqmof sfo{qmd

2=123
2=124
2=125
2=126
2=127
2=128
2=129
2=130
o; a}+ssf ;fy} cGo a}+s tyf ljQLo ;+:yfdf sfo{/t sd{rf/Lx?df 1fg, ;Lk / Ifdtf clea[l4
ug]{ clek|fon] cfly{s jif{ @)^(&) df a}+s;{ k|lzIf0f s]Gb|f/f #$ j6f tflnd sfo{qmd / @
j6f uf]i7Lx? ;+rfng ul/Psf lyP h;df o; a}+ssf %$) / cGo ;+:yfx?sf @@@ hgf u/L
hDdf &^@ hgf ;xefuL ePsf lyP .
ljb]zL ljlgdo sf/f]af/nfO{ Jojl:yt tyf k|efjsf/L agfpg l;4fy{gu/, g]kfnu~h, lj/f6gu/
tyf kf]v/f If]qdf ljb]zL ljlgdo ;DaGwL cGt/lqmof sfo{qmd ;DkGg ul/Psf] 5 .
;dLIff jif{df ljb]zL ljlgdo Joj:yfkg ljefuaf6 RBI's Single Account System and
Settlement Procedures of GOI, Treasury Bills / ACU Standing Technical Committee ljifos
;]ldgf/a}7s sfo{qmd ;+rfng ul/Psf] 5 .
ljQLo If]qdf ;+:yfut ;'zf;g sfod /fVg r'gf}tL b]vf kg{ yfn]sf] kl/k|]Iodf ;+:yfut ;'zf;g
kIfsf] ;'kl/j]If0fdf klg ljz]if Wofg lb+b} ;+:yfut ;'zf;g / cfGtl/s lgoGq0f ;DjGwL ljifodf
ljsf; a}+ssf ;+rfns tyf sfo{sf/L k|d'vx?;Fu k"jf{~rnsf] lj/f6gu/df, klZrdf~rnsf]
l;4fy{gu/df / dWoklZrdf~rnsf] g]kfnu~hdf cGt/lqmof sfo{s|d ;DkGg ul/Psf] 5 .
a}+s tyf ljQLo ;+:yfx?sf] cfGtl/s n]vfk/LIf0f tyf lgoGq0f k|0ffnL k|efjsf/L agfpg]
k|of]hgsf] nflu cfGtl/s tyf jfx\o n]vfk/LIfsnfO{ a9L lhDd]jf/ agfpg cfGtl/s tyf jfXo
n]vfk/LIfsx?;Fu !! j6f cGt/lqmof sfo{qmd ;DkGg ul/Psf] 5 .
a}+sx?sf] cfGtl/s lgoGq0f / ;+:yfut ;'zf;gdf cfGtl/s n]vfk/LIfssf] e"ldsf, dxTj /
cfjZostf ;d]6]/ a}+ssf cfGtl/s n]vfk/LIf0f ljefusf k|d'vx?;Fu Ps lbg] cGt/lqmof sfo{qmd
;+rfng ul/Psf] 5 . To;}u/L, o; a}+sn] hf/L u/]sf] IT Guidelines sf] kfngf ;DaGwdf jfl0fHo
a}+ssf IT k|d'vx?;Fu Ps lbg] cGt/lqmof sfo{qmd ;+rfng ul/Psf] 5 .
a}+s tyf ljQLo ;+:yfx?af6 ;dodf z'4 tYof k|fKt ug]{ sfo{nfO{ k|efjsf/L agfpg] p2]Zon]
Reporting sfo{df ;+nUg a}+s tyf ljQLo ;+:yfsf sd{rf/Lx?nfO{ ;xefuL u/fO{ tLg j6f tYof
uf]i7Lx? cfof]hgf ul/Psf] 5 .
;DklQ z'4Ls/0f tyf cftjfbL lqmofsnfkdf ljQLo nufgL lgjf/0f ;DaGwL oy]i7 ;r]tgf
ePdf dfq ;"rs ;+:yfx?af6 u'0f:t/Lo ljj/0fx? k|fKt x'g]x'Fbf ;"rs ;+:yfsf ?kdf /x]sf
jfl0fHo a}ssf k|d'v sfo{sf/L clws[tx?;Fu cGt/s[of ;+rfng ug'{sf ;fy} ljleGg ;"rs
;+:yfx?sf sfof{Gjog clws[tx?sf nflu sf7df8f}df tLg / g]kfnu~hdf Ps tflnd sfo{qmd
cfof]hgf ul/Psf] 5 .
cWoog sfo{x?
2=131
a}+s tyf ljQLo ;+:yfsf ;+:yfks z]o/ wgLx?sf] jx'Jofj;flos nufgLsf] l:ylt ;DaGwL
hfgsf/L k|fKt u/L To:tf nufgLfaf6 cy{tGqdf cfpg;Sg] hf]lvdx?sf] d"Nofg ug]{ p2]Zon]
74
2=132
2=133
2=134
2=135
2=136
"Bank and Financial Institution Investors' Survey" ljifos cWoog ;DkGg ul/Psf] 5 . o;af6
pko'Qm gLlt lgdf{0f u/L jx'Jofj;flos nufgLaf6 cy{tGqdf cfpg;Sg] hf]lvd Go"lgs/0f ug{
;xof]u k'Ug] ck]Iff ul/Psf] 5 .
ljQLo If]qnfO{ ;jn, ;Ifd / e/kbf]{ agfpgsf] nflu cfly{s jif{ @)^(&) sf] df}lb|s gLltdf
pNn]v eP adf]lhd ljQLo If]q ljsf; /0fgLlt (Financial Sector Development Strategy) tof/
ug{sf] nflu cfjZos k|f/lDes sfo{ ;DkGg ul/Psf] 5 .
Nepal Macroeconomic Model cWofjlws ul/Psf] 5 eg] df}lb|s If]q, ;/sf/L ljQ If]q, jfXo
If]q, jf:tljs If]q / d"No ;DaGwL 5'f5'} Sectoral Model agfpg] sfo{ ;d]t ;DkGg eO;s]sf]
5 . To;}u/L, DSGE Model tof/ ug]{ ;DaGwdf 5nkmnx? cufl8 a9]sf] 5 .
k"jf{~rn If]qdf cn}+rL, lrof / h'6;Fu ;DalGwt Joj;foaf6 :yfgLo cy{tGqdf k'u]sf] of]ubfgsf]
t'ngfTds cWoog, kfNkf lhNnfdf t]hkftbfnlrgL v]tLsf] ;Defjgf, gf/fo0fL c~rndf cf}iflw
pBf]usf] cj:yf / k|j{gsf pkfox?, a]gLhf]d;f]dnf]dfGyf ;8sn] To; If]qsf] s[lifdf kf/]sf]
k|efj ljifos ljz]if cWoogx? ;DkGg ul/Psf] 5 . To;}u/L, bf lhNnfdf df}/Lkfng Joj;fosf]
cj:yf tyf ;Defjgfx? / ef/tsf] pQ/ k|b]zdf kg]{ ax/fO{r tyf nvgpm lhNnfsf] a}ls
ultljlw tyf Aofhb/ ;DaGwdf cWoog ul/Psf] 5 .
g]kfn /fi6 a}+saf6 k|sflzt x'g] "NRB Economic Review" sf] :t/f]Gglt ul/g'sf ;fy} o;
cGtu{t z'?b]lv xfn;Dd k|sfzg ul/Psf n]vx?nfO{ g]kfn /fi6 a}+ssf] j]a;fO6df /flvPsf] 5 .
g]kfnsf pTkfbgx?sf] ef/ttk{msf] lgof{tdf b]lvPsf Jojwfgx?, Agricultural Production Cost
Differences between Nepal and India / Cross-border Financial Flows between Nepal and
India ljifos tLgj6f cWoog sfo{x? cl3 a9fOPsf] 5 .
;+rfns ;ldltsf] a}7s

2=137
cfly{s jif{ @)^(&) df ;+rfns ;ldltsf] a}7s $! k6s a:of] . cl3Nnf] jif{ o:tf] a}7s $#
k6s a;]sf] lyof] .
sf7df8f}+ pkTosf aflx/sf sfof{nox?sf] ultljlw

2=138
2=139
2=140
2=141
cfly{s jif{ @)^(&) df sf7df8f}+ pkTosf aflx/sf & sfof{no cGtu{t /x]sf %@ gf]6sf]ifx?df
hDdf %#* k6s u/L s'n ?= *& ca{ ($ s/f]8 ^* nfv tf]8f rnfg (Fund Transfer) ul/Psf]
lyof] eg] gf]6sf]if /x]sf zfvf sfof{nox?af6 &$ k6sdf ?= % ca{ !! s/f]8 $) nfv ?k}ofF
bflvnf ePsf] lyof] . cfly{s jif{ @)^(&) df gf]6sf]ifsf] ;+Vof oyfjt /x]tfklg gf]6sf]if aLdf
/sd cl3Nnf] jif{sf] ?= ( ca{ !$ s/f]8af6 j[l4 u/L ;dLIff jif{df ?= ( ca{ *@ s/f]8
k'ofOPsf] 5 .
cfly{s jif{ @)^*^( df ef=?= sf]ifsf] ;+Vof @! /x]sf]df cfly{s jif{ @)^(&) df #! k'u]sf]
5 . To;}u/L, ef=?= sf]if aLdf /sd cl3Nnf] jif{sf] ?= * s/f]8af6 j[l4 u/L ;dLIff jif{df ?= (
s/f]8 $) nfv k'ofOPsf] 5 . pkTosf aflx/sf g]kfn /fi6 a}+ssf sfof{nox?af6 #^ k6s u/L
s'n ?= #* s/f]8 $^ nfv a/fa/sf] ef=?= /sd ef=?= sf]if ;+rfng u/]sf a}+s zfvfx?df rnfg
ul/Psf] lyof] eg] !% k6s u/L ?= # ca{ $ s/f]8 ?k}ofF a/fa/sf] ef=?= bflvnf x'g cfPsf]
lyof] .
;dLIff jif{df pkTosf aflx/sf sfof{nox?af6 s'n ?= #& s/f]8 %$ nfv a/fa/sf] ef=?= vl/b
ePsf] lyof] eg] ?= ! ca{ !& s/f]8 #@ nfv a/fa/sf] ef=?= laqmL ePsf] lyof] . To:t}, cGo
ljb]zL d'b|ftk{m ?= @ ca{ #& s/f]8 @# nfv a/fa/sf] vl/b ePsf] lyof] .
ldlt @)^( r}t !% ut]b]lv aL/u~h sfof{noaf6 Electronic cheque clearing sfo{ ;'? ul/Psf]
5.
75

tflnsf #!
rngrNtLdf /x]sf ljleGg b/sf gf]6x?

-?= s/f]8df_
c;f/ d;fGt
b/
@)^*
/sd
#=!)
^=#)
@#=()
%%=()
$*=^)
#*=^)
##!=()
!,)))=!)
!)=()
$,^@^=))
!),^!^=*)
!^,&^@=))
!
@
%
!)
@)
@%
%)
!))
@%)
%))
!)))
hDdf
@)^(
k|ltzt
)=))
)=))
)=!)
)=#)
)=#)
)=#)
@=))
^=))
)=!)
@&=^)
^#=#)
!))=))
/sd
!^=@)
!(=!)
!#!=^)
!**=#)
@@(=$)
^=!)
#&^=!)
*(!=!)
*=*)
^,!$^=&)
!@,!!!=^)
@),!@%=))
@)&)
/sd
)=!)
)=!)
)=&)
)=()
!=!)
)=))
!=()
$=$)
)=!)
#)=%)
^)=@)
!))=))
k|ltzt
!^=@@
!*=(*
!##=^%
!(#=&^
@@$=^%
^=)*
#*)=@)
*(@=)%
*=*)
^,@()=!!
!%,!*!=%)
@#,#$^=))
/sd
)=)&
)=)*
)=%&
)=*#
)=(^
)=)#
!=^#
#=*@
)=)$
@^=($
^%=)#
!))=))
tflnsf #@
gf]6sf] ;'/If0f
-?= s/f]8df_
c;f/
d;fGt
;'g
rfFbL
ljb]zL d'b|f
/ l;So'l/6L
-!_
-@_
-#_
hDdf
-!@#_
-$_
;/sf/L
C0fkqx?
lgisfl;t
gf]6sf] ;'/If0f
-%_
-^_
hDdf ;'/If0fdf ljb]zL

d'b|f tyf ;'g rfFbLsf]
k|ltzt
-$^_ !))
-&_
2063
70.3
7975.6
8045.9
417.2
8463.1
95.1
2064
8713.8
8713.8
417.2
9131.0
95.4
2065
10877.8
10877.8
417.2
11295.0
96.3
2066
13703.8
13703.8
417.2
14121.0
97.0
2067
15712.8
15712.8
417.2
16130.0
97.4
2068
16344.8
16344.8
417.2
16762.0
97.5
2069
19707.8
19707.8
417.2
20125.0
97.9
2070
23346.0
23346.0
23346.0
100.0
76

tflnsf ##
:jb]zdf ;+rflnt tflndx?

S.No.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
Subject
Double Tax Avoidance Agreement
Enhance your Administrative Skills Good to Great Be a DIY
pkTosf aflx/sf sfof{nox?n] ug]{ cfly{s ultljlw cWoog

Liquidity Management
Training of Trainers
Management Training for woman Manager
Training of Trainers' Program
International Taxation & Transfer Pricing
Seminar on International Financial Reporting Standards (IFRSs)
Follow up Program on "Eviews and Macroeconomic Model"
Financial Transaction Analysis
National Conference on Improving Performance of Rural Tourism for Increasing
Employment and Improving Income in Nepal
Confedaration of Asia Pacific Chambers of Commerce and Industry (CACCI)
Workshop Program on Innovate Human Resources Planning Management and Excellance
Managing Change for Better Performance
Workshop on Government Finance Stastics
Workshop on Internal Capital Adequacy Assessment Process and Supervisory Review
( Pillar II Under Basel Accord)
Financial Analysis and Strategic Planning for MFLs
Management Information System for MFLs
Management Confab Programme on Learning Train: Financial Services and Banking
Progress Review Program with 17 Partner Financial Services Providers of Enhancing
Access to financial Services Project
Cash Operation NRB End Users
hL=Pn= ;+rfng ;DaGwL O08 o'h/

cGt/f{li6o ljQLo k|ltj]bgdfgsf] cGt/f{li6o ;Dd]ng
;fj{hlgs lgsfosf clws[tx?sf] sfg"gL ;dsIftf clej[l4
Public Finance
Financial Literacy Training of Trainers
u|fdL0f :jfjnDag sf]ifsf] sf/f]jf/ k"j{ ;DefJotf nufgL Pjd\ nufgL cg'udg
Effective Purchasing Inventory
Modern Human Resource Management System
Information System Audit (ISA)
#@ cf}+ /fli6o Joj:yfkg clwj]zg tyf jflif{s ;fwf/0f ;ef

cGt/lqmof sfo{qmd
NHCL-ECC
Training on Conflict Sensitivity Tools and Techniques
3rd Micro-Finance Summit Nepal 2013
Child and Youth Finance Dissemination Workshop
Training cum Workshop on Learning of Public Organization
vl/b Ifdtf clej[l4

Trainers' Training
RBI's Single Account System and Settlement Procedures of GOI Treasury Bill
Regulation and Supervision of Microfinance In Nepal
Regulation and Supervision of Microfinance Institution in SAARC Region
Official Documents Writing Training
Computer Assisted Auditing Technique
Wide Area Network Training
Public Private Dialogue
Training on Strategic Management for Public Organization
Training cum Workshop on Emotional Inteligence at Work
IFRS cGt/f{li6o ljQLo k|ltj]bgdfg IFRS
IFRS Jokf/ ;xhLs/0fdf eG;f/ cfw'lgsLs/0f INCO Terms g]kfn ef/t /]n ;]jf ;Demf}tf e"ldsf
E-Learning Course on Knowledge Management for Public Sector Organization
Personal Assistant Skill Enhance Training
Risk Management Training program
Training Of Ttrainer
Training Cum Workshop on Strategic Human Resource Management
Total
77
Officer/Non
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Training
Days
1
7
1
2
18
6
3
1
3
3
3
No. 0f
Participants
3
1
14
2
1
2
1
1
1
1
2
Officer
Officer
Officer
Officer
Officer
2
4
5
2
4
1
1
6
Officer
Officer
Officer
Officer
2
5
3
3
4
1
Officer
Officer
Both
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Both
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
9
3-6
1
7
2
4
3
4
2
12
1
1
6
4
3
1
3
3
2
1
3
3
3
10
5
2
7
4
4
1
4
6
3
3
4
26
484
10
5
1
2
21
1
2
5
1
1
14
4
5
3
1
1
15
11
5
1
3
2
14
2
1
1
2
2
2
3
4
5
1
714

tflnsf #$
a}+s;{ k|lzIf0f s]Gb|af6 ;+rflnt tflndx?

S.No.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
Subject
Level
Skill Development Training on Financial & Economic

News Reporting
Training for Risk Officer
IT Infrastructure: User Training
Risk Based Approach in Banks/FIs Supervision
Procurement Management
AML/CFT Conceptual Framework and Supervision
Risk Management Process & Internal Control Mechanism
Monetary and Financial Sector Data Reporting
Pre-Service Training for Newly Recruited Officer
Primary & Secondary Market Operation and Management
Problemed Bank/Financial Institution: Identification and
Resolution
NRB: Accounting with IAS, NAS Auditing.
Monetary and Fiscal Management
Customer Service Orientation
Officer/
Non-Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
15. Microfinance Management

16. Monetary and Financial Sector Data Reporting
17. Government A/C Transaction
18.
19.
20.
21.
22.
23.
24.
25.
26.
27.
28.
29.
30.
31.
Planning and Budgeting in NRB

BOP Statistics
Regualatory Framework on Supervison of MFIs.
Central Banking (Refresher)
Financial Literacy
Information Security Management System
BOP Statistics
Macro Prudential Regulation and Supervision of BFI's
Management Development Program
System Audit and IT
Forex Transaction, Inspection, Supervision and Data
Collection
Notekosh Inspection, Fund Transfer and A/C Settlement
TOT(Training of Trainers)
Macroeconomic Analysis and Forecasting Technique
33. Advanced Leadership Course: Managing Change

Skill Enhancement of Economic Journalist on Financial
34.
and Economic Data Analysis & News Reporting
Total
No. of Participants
2069/4/15-16
19
2069/4/16-17
2069/4/21-23
2069/4/28-31
2069/5/3-5
2069/5/14-15
2069/5/20-23
2069/5/24-25
2069/6/4-10
2069/6/21-23
25
25
25
20
21
25
23
29
22
Officer
2069/7/22-24
22
Officer
Officer
Non-Officer
Officer/
Non-Officer
Officer/
Non-Officer
Officer/NonOfficer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
Officer
2069/8/5-8
2069/8/10-15
2069/8/27-29
22
22
20
2069/9/1-6
22
2069/9/16-17
22
2069/9/18-20
24
2069/9/18-20
2069/9/22-24
2069/9/25-27
2069/10/10-12
2069/10/17-18
2069/10/21-23
2069/11/9-11
2069/11/1-4
2069/11/13-18
2069/11/30-12/2
22
22
22
22
21
22
21
21
22
21
2069/12/4-6
21
2069/12/18-19
2069/12/21-23
2070/01/08-13
23
14
22
2070/02/13-14
22
2070/02/23-25
22
2070/03/20-21
34
Officer
32. Reporting Under Basel II
Date
Officer
Officer
Officer
Officer/NonOfficer
Officer
762
78

tflnsf #%
ljb]zdf ;+rflnt tflnd, ;]ldgf/, a}7s tyf uf]i7Lx?

ljifo
;xefuL
;+Vof
cfof]hs ;+:yf
:yfg
Colombo, Sri-Lanka
National Asset-Liability Management Conference
SAARC Finance Public Debt Managers' Forum

Macroeconomic Management and Financial Sector Issues
(MMF)
6th SEACEN-CeMCoA/BOJ Intermediate Course on
"Macroeconomic and Monetary Policy Management"
24th SEACEN-FSI Regional Seminar on "Financial Stability
and Macroprudential Policies"
Central Bankers Course on "Monetary Policy in
Developing Countries"
14th SEACEN Conference of Directors of Supervision of the
Asia Pacific Economies and 25th Meeting of SEACEN
Directors of Supervision
Central Banking Events

Singapore
Central Bank of Sri Lanka
IMF-STI
Singapore
The SEACEN Centre
Manila, Philippines
The SEACEN Centre
Phuket, Thailand
Study Center Gerzensee
Gerzensee, Switzerland
The SEACEN Centre
Phuket, Thailand
IMF-ITP Course on "Financial Soundness Indicators (FSI)
16
BIS Banking Seminar 2012 on Reserve Management

3rd Meeting of SEACEN Deputy Governors and 3rd
SEACEN High Level Seminar for Deputy Governors on
Financial Stability
Course on "Government Finance Statistics
Manual Update (GFS-M)"
BNM-IFSB-CGAP Financial Inclusion Advisers Programme
and Seminar on Islamic Microfinance
Course on "Human Resources Management"
Central Bankers Course on "Advanced Topics in
Monetary Economics"
Workshop on "Broadening Investor Base For Local Currency
Bonds"
Seminar on "Cross Border Supervision and Enforcement"
17
7th Regional Non-Resident Nepali (NRN) Conference 2012
18
19
16th SAARCFINANCE Coordinators' Meeting

34th Meeting of SEACEN Directors of Research and Training
1
2
20
The "Field Based Observation/Study Visit of

Micro Finance System"
21
Course on "Central Banking & Financial Sector Legal

Frameworks"
IMF-STI
Singapore
22
Course on "Economic Policies for Financial Stability"
IMF-STI
Singapore
23
Course on "Economic Policies for Financial Stability"

ADB Training Course on "Regional Economic
and Financial Monitoring"
IMF-STI
Singapore
ADB
Shanghai, China
Financial Action Task Forec

(FATF), (RRG)
Sydney, Australia
FSI-BIS
Beatenberg, Switzerland
3
4
5
6
7
10
11
12
13
14
15
24
25
Regional Review Group Face to Face Meeting
28
FSI Seminar on "Applied Risk Management-Credit

Risk and Asset Securitisation"
IMF-ITP Course on "Macroeconomic Management
and Fiscal Policy"
Programme on "Currency Management"
29
26
27
30
31
Joint India-IMF Training

Program in Pune
FSI-BIS
Beatenberg, Switzerland
The SEACEN Centre
Siem Reap, Cambodia
IMF-STI
Singapore
Bank Negara Malaysia
Kuala Lumpur, Malaysia
Pune, India
Deutsche Bundesbank
Frankfurt, Germany
Study Center Gerzensee
Gerzensee, Switzerland
ADB
Bangkok, Thailand
APEC FRTI
Non Resident Nepali
Association (NRNA), Sydney,
Australia
Maldives Monetary Authority
The SEACEN Centre
Rural Microfinance
Development Centre Ltd.
Nepal
Bangkok, Thailand
Sydney, Australia
Male, Maldives
Indonesia

Program in Pune
Bank for International
Settlements
Lanai Kijang, Malaysia
Seoul, Busan, Korea
APRACA / The SEACEN

Centre
CICTAB
Colombo, Sri-Lanka
2
4
1
Sub-committee meeting on the drafting of the

APRACA Strategic Plan / 11th SEACEN Executive
Committee (EXCO) Meeting and Seminar
Programme on "Development of Cooperatives
and Rural Financing Institutions and Agencies"
(Focused on Trainers Training)
Singapore
Pune, India
Basel, Switzerland
32

Settlements
Basel, Switzerland
33
Training Program on "Banknote Design, Product Design,

Manufacturing Techniques, Know-Hows"
KOMSCO, Korea
Seoul, Korea
79
ljifo
34
35
36
37
38
;xefuL
;+Vof
g]zgn a}+ls 6]lg O{lG:6Ro"6 (NBTI) sf] ;+rfns

;ldltsf ;b:oHo"x?sf] e|d0fsf] sfo{qmd
Second Regional Forum on Investment Management of

Foreign Exchange Reserves
Parallels Summit 2012 APAC

11th SEACEN Executive Committee (EXCO) Meeting and
Seminar
FSI-EMEAP Renional Seminar on "Basel III Application"
Singapore
The SEACEN Centre
Busan, South Korea
FSI-BIS
Beijing, China
International Banking and

Finance Institute (IBFI)
Marne-la-Vallee, France
40
34th Intermediate Central Banking Course
41
Strategic Analysis Course
44
45
46
47
48
Hong Kong, China
Parallels Software Pte Ltd.
43
Mumbai, India
6]lg O{lG:6Ro"6f/f k|fKt_

ADB -cy{ dGqfno dfkm{t
k|fKt_
Seminar on "Governance in a Central Bank"
Second SEACEN Research Workshop on "Role of

Payment and Settlement System in Monetary Policy
and Financial Stability"
Programming on "Cyber Security in Banks"
(Focus: Cyber Threats and Countermeasures)
"Knowledge Management Conference 2012" "Strengthening
Organisational Performance Through KM"
SEACEN-IMF Course on "Macroeconomic Diagnostics"
International Central Banking Course: Workshop on
Public Relations
Training Program for NRB's GL Replacement Project
Regional Seminar on "Basel III and Supervision of
Systemically Important Banks"
:yfg
39
42
cfof]hs ;+:yf
Indian Institute of Banking &
Finance, India -g]zgn a}+ls

The World Bank/The Egmont
Group
The SEACEN Centre
National Institute of Bank

Management
Pune, India
The SEACEN Centre
Colombo, Sri Lanka
Bangkok, Thailand
Deutsche Bundes Bank
Frankfurt, Germany
ERI Bancaire Luxemborg, SA
Geveva, Switzerland
FSI-BIS
Mumbai, India
49
Boards of Governors 2012 Annual Meeting of IMF
IMF/The World Bank
Tokyo, Japan
50
Invitation to United Overseas Bank for Office Visit and

Banknotes Vault
United Overseas Bank,

Singapore
Singapore
51
Programme on "Development of Managerial Skills for

Agricultural Co-operatives and Rural Financing Institutions"
CICTAB
Gurgaon, Haryana, India
52
Workshop on "Balance of Payments and International

Investment Position Manual (BPM 6)"
IMF
Bangkok, Thailand
53
Risk Based Supervision & Basel II Implementation

Programme
54
National Economic Development Strategy

Program for Nepal
Korea International
Cooperation Agency (KOICA)
South, Korea
55
Project Team Member (PTM) for SEACEN

Research Project on "Basel III Implementation: Challenges
and Opportunities"
The SEACEN Centre
56
IMF-ITP Course on "Financial Market Analysis (FMA)"

Program in Pune
Pune, India
FSI-BIS
Basel, Switzerland
Munich. Germany
IMF-STI
Govt. of India,
Entrepreneurship
Development Institute of India
Enhancing Access to Financial
Services Project
Central Bank of Sri Lanka,
Centre for Banking Studies
Singapore
59
FSI Seminar on "Effective Implementation of

Supervision and Regulation"
5th Central Bank Online Communications
Group Conference (CBOCG)
Course on Monetary and Financial Statistics
60
Business Research Methods & Data Analysis
61
Banking Sector Reform and Developtment
62
NRB Training Programme on "Central Banking"
34
63
ef/taf6 ljk]|if0f leq\ofpgsf] nflu g]kfn d"b|f ljk]|if0f

;+3n] dfu u/]sf] ljk]|if0f leq\ofpg] k|lqmof / o:tf]
k|lqmofdf ;+nUg ;+:yfx? tyf cGo cfjZos ljifoj:t'
;DaGwL cWoog
Foreign Exchange
Management Department
Delhi, Mumbai, India
64
SEACEN-CCBS/BOE Workshop on "Model Building and

Development Using DSGE Models"
The SEACEN Centre
Seoul, Korea
57
58
80
Ahmedabad, India
Seoul, Korea
Colombo, Sri Lanka
ljifo
65
;xefuL
;+Vof
Seminar on "Green Poser Empower Nepal - A Trade and

Investment Opportunity in Nepal"
cfof]hs ;+:yf
:yfg
Federation of Nepalese
Chambers of Commerce &
Industry (FNCCI)
The SEACEN Centre
Mint of Finland
Taipei, Taiwan
Finland
Lanai Kijang, Malaysia
ADB
Frankfurt, Germany
FSI-BIS
Basel, Switzerland
The SEACEN Centre
The SEACEN Centre
Seoul, Korea
FSI-BIS Jointly SEANZA
Port Moresby, Papua New

Guinea
The SEACEN Centre
Punta del Este, Uruguay
Seoul, Korea
SEACEN Course on "Assessing Market Risk of a Bank"

Witness the Destruction Process of the Rs. 2 Coins
4th Credit Reporting and Risk Management Training
APEC FRTI Regional Seminar on "Market Surveillance of
Derivatives Market"
Course on "Payment and Securities Settlement Systems"
6th Biennial Conference on "Risk Management and
Supervision"
SEACEN-CeMCoA/BOJ High-Level Seminar on
"Finding Asia's New Sustainable Growth Model Post
GFC: The Role of the Central Banks"
Resource Person for SEACEN-CCBS/BOE Workshop on
"Model Building and Development using DSGE Models"
FSI-SEANZA Regional Seminar on "Financial Stability
and Macroprudential Supervision"
2nd CEMLA-SEACEN Conference - "The Role of
Central Banks in Macroeconomic and Financial Stability:
The Challenges in an Uncertain and Volatile World"
12 SPC Meeting
Course on "Price and Volume Indices in Official
Statistics-Theory and Practice"
3
2
5
78
Typologies Workshop and Capacity Building Workshop
79
Mobile Money Global 2012

Programme on "Application of Information Technology for
Development of Agricultural Cooperatives and Rural
Financing Institutions (Focused on Trainers Training)"
Asia Pacific Group on Money

Laundering (APG)
Integrated Solutions Pvt. Ltd.
CICTAB
Pune, India
Seminar on "Procurement Management in Banking Industry"
PHFR Consulting Asia PTE.

LTD
Singapore
Bank of Mongolia
Ulaanbaatar, Mongolia
66
67
68
69
70
71
72
73
74
75
76
77
80
81
Bangladesh Bank
Dhaka, Bangladesh
Frankfurt, Germany
83
84
48th SEACEN Governors' Conference/High-Level Seminar

and 32nd Meeting of SEACEN Board of Governors
Enhanching Access to Finance
SAARCFINANCE Website
85
Financial Programming and Policies (FPP)
86
The Valuation of Partial Acquisitions
87
88
Course on "Payment and Securities Settlement Systems"

Exposure Visit Programme on "SHG/JLG, Farmers Club, etc"
1
4
89
16th MAS Banking Supervisors Training Programme
90
SBI Supervisory College Meet, 2012

ASEAN Bankers Forum 2012 and Study Visit to
Central Bank of Sri Lanka
Study Visit to Central Bank of Sri Lanka
FSI Seminar on "Financial Stability and the Revised Core
Principles for Effective Banking Supervision"
Programme on "Women's Development Through MicroFinance"
Treasury Operations and Asset & Liability Management
Official Visit and Meeting Programme
82
91
92
93
94
95
96
97
1
2
2
1
1
a}+ssf ;+rfnssf x}l;otn] a}+s g]u/f dn]l;of / l;of;g

;]G6/sf] cjnf]sg ty dn]l;ofaf6 g]kfndf x'g] ljk]|if0fsf]
cj:yf af/] hfgsf/L lng]
MOF/NBTI
Indonesia and Thailand
Reserve Bank of India
Maharastra, Pune, India
Pune, India
Program in Pune
The International Right of
Way Association (IRWA) and
Bangkok, Thailand
Thai Real Estate Business
School (TREBS)
Frankfurt, Germany
CICTAB
Pune, India
Monetary Authority of
Singapore
Singapore
RBI
Mumbai, India
IDG Vietnam and Central for Ho Chi Minh City, Vietnam
Banking Studies, Sri Lanka
and Colombo, Sri Lanka
Colombo, Sri Lanka
FSI-BIS
Basel, Switzerland
CICTAB
Pune, India
6
2

Peoples Bank of China
Colombo, Sri Lanka

Beijing, China
NRB
Malaysia
CIMB Bank, Singapore
Singapore
101 The Future of Regulatory Data and Analytics
81
Dubai, UAE
Visit to Regional Cash Processing Center in Singapore and

Training Session on Counterfiet Detection
Workshop on "Reserve Management and Operations of
99
Various Markets"
100 Third STI Meeting on Training
98
Hanoi, Vietnam
Standard Chartered Bank,

Singapore
IMF-STI
Centre for Central Banking
Studies, Bank of England
Singapore and Hong Kong

Singapore
London, England
ljifo
;xefuL
;+Vof
cfof]hs ;+:yf
:yfg
AML /CFT ;DaGwdf Asia Pacific Group/APG sf] Face to

102 Face Meeting "Advance Programme for Central Bankers and
Regulators on Basel III"
103 Training of Traners Program
104 Seminar on "Liquidity Risk"
Asia Pacific Group / APG tyf

Institute of Global Economics
and Finance The Chinese
University of Hong Kong
Indian Institute of Banking &
Finance (IIBF)
FSI-BIS
105 Market Risk Analysis Seminar
New Delhi, India
106 Bank Stress Testing

S. Korea sf] Korean Deposit Insurance Corporation /
107
Thailand sf] Deposit Protection Agency cWoog e|d0f
Macroeconomic Management and Financial Sector Issues
108
(MMF)
Second Annual Conference on Economic Transformation and
Inclusive Growth in Frontier and Developing Asia tyf
109
hgj/L @(, @)!# df Bank of Thailand sf] cfof]hgfdf Bank
of Thailand sf] Visit
110 X-12-ARIMA -Seasonal Adjustment of Economic Data
111 Supervisory Effectiveness in the Post Crisis World
Financial Stability, Systemic Risk and Macro-Prudential
112
Policy (FSMP)
Training Techniques for Trainers of Co-operative and
113
Rural Financing Institutions
Seminar on "Principles for Financial Market Infrastructures
114
and Innovations in Retail Payments"
The SEACEN Centre
Singapore

k|f= ln=
South Korea & Thailand

Program
Pune, India
IMF & JICA, Bank of

Thailand
Bangkok, Thailand
Frankfurt, Germany
Mumbai, India
CICTAB
New Delhi, India
RBI
New Delhi, India
Office of the Regional

Economic Integration (OREI),
ADB APECFRTI
Sydney, Australia
The SEACEN Centre
Jakarta, Indonesia
Regional Seminar on "Technology Risk Supervision Under

the Asia-Pacific Economic Cooperation (APEC)"
116
SEACEN Course on "Crisis Preparedness in Interconnected

Markets"
g]kfna+unfb]z ;x;lrj:t/Lo k|fljlws ;ldltsf] j}7s
118 FATF Plenary and Working Group Meetings

119
120
121
122
123
124
125
126
127
128
Workshop on Performance Management of Service Sector

Organization
Programme on Skill Development of Trainers in the Area of
Promotion and Financing of Self-help Groups and Joint
Liability Groups for Financial Inclusion of Rural Poor
Monetary Policy and the Financial System
Risk Management for Banking Institutions
BCBS-FSI-EMEAP High Level Meeting Key Regulatory and
Supervisory Issues in a Basel III World
Programme on "Women's Development Through Income
Generation Activities (Focused on Trainers Training)"
11th SEACEN-CPSS Advance Course on Payment and
Settlement Systems for Emerging Economics "Assessing
PFMI Observance for Effective Oversight"
62th Executive Committee Meeting of APRACA
Guest Speaker at UNDP's Global MGD Conference (GMC)
Managing Non Performing Advances (NPA) and
Recovery Through Litigation
129 SAARCFINANCE Staff Exchange Training Programme

130
131
132
133
134
Programm on "Development of Cooperatives and Rural

Financing Institutions"
Foreign Reserve Management
Course on "Balance of Payments and International Investment
Position Statistics (IIP)"
IMF-ITP Course on "Monetary and Financial
Statistics (MFS-I)"
India-OECD-World Bank Regional Conference on
Financial Education
135 Workshop on "Basel III Monitoring"
82
Mumbai, India
Basel, Switzerland

Program
1
3
115
117
Hong Kong, China
g]kfn ;/sf/, jfl0fHo tyf

cfk"lt{ dGqfno
Pune, India
Dhaka, Bangladesh
Financial Action Task Forec

(FATF)
Paris, France
PlzofnL pTkfbsTj ;+u7gsf]

;+of]hsTjdf
Islamabad, Pakistan
CICTAB
Lucknow, India
1
8

Frankfurt, Germany
Colombo, Sri Lanka
FSI-BIS
Seoul, S. Korea
CICTAB
NIBM, Pune, India
The SEACEN Centre
Sasana Kijang, Kuala

Lumpur, Malaysia
2
1
APRACA
UNDP
Bangkok, Thailand
Bogota, Colombia
10
Centre For Banking Studies
Colombo, Sri Lanka
20
Bangladesh Bank Training

Academy
Dhaka, Bangladesh
CICTAB
Thimphu, Bhutan
Deutsche Bundesbank
Frankfurt, Germany
IMF-STI
Singapore

Program in Pune
Pune, India
RBI
New Delhi, India
FSI-BIS
Basel, Switzerland
ljifo
;xefuL
;+Vof
cfof]hs ;+:yf
:yfg
Financial Information Unit,

Bangladesh Financial
Intelligence Unit (BFIU)
Dhaka, Bangladesh
The SEACEN Centre
Alliance for Financial

Inclusion
Bangkok, Thailand
The SEACEN Centre
South African Mint Company

(Pty) Ltd.
Pretoria, South Africa
South African Mint Company

(Pty) Ltd.
Pretoria, South Africa
The SEACEN Centre
Centre For Banking Studies
Colombo, Sri Lanka
Deutsche Bundesbank
Frankfurt, Germany
IMF-STI
Singapore
The SEACEN Centre
WorldHostingDays GMbH
Europa-Park in Rust,
Germany
APG & IMF
Singapore
The SEACEN Centre
Siem Reap, Combodia
1
1
APRACA
IMF-STI
Bangkok, Thailand
Singapore
136 5th BIMSTEC Subgroup Meeting

Visiting Research Economist SEACEN Research Studies for
137 Analytical Framework in Assessing Systemic Financial
Market Infrastructure (MIs) Visiting Research Economists
Building a Peer Learning Agenda for National
138
Strategies and SME Finance
Mortgage Finance and Consumer Credit: Implications on
139
Financial Stability Team Members (PTM)
Supply of 1 Rupees Coins and Discuss Future Business
140 Prospects between Nepal Rastra Bank and South African
Mint Company (Pty) Ltd. and Die Destruction Process
Destruction of the Surplus Production Dies used on Contract
141
for the Manufacture
Project Team Member for First Research Workshop on
142 Analytical Framework in Assessing Systemic Financial
Market Infrastructure (FMLs)
143 Workshop on Deposit Mobilization
Banking Supervision Under the Framework of Basel II and
144
Basel III - Basic
145 Local Staff Training
25th SEACEN-FSI Regional Seminar on "The Basel
146
Framework - Supervisory Review Process"
147 WHD Global 2013
FATF Standard Workshop and National Risk Assesment
Workshop
7th SEACEN-CeMcoA/BOJ Intermediate Course on
149
Macroeconomic and Monetary Policy Management
150 Inception Workshop
151 Financial Market Analysis (FMA)
148
152
Workshop on "Three-year Technical Assistance Project in

Government Finance Statistics (GFS) for the Asian Region"
IMF
Bangkok, Thailand
153
Strategic Thinking and Goal Setting for Superior

Organizational Performance
Colombo, Sri Lanka
Mashreqbank
Dubai, UAE
The SEACEN Centre
156 Financial Stability and Central Banks
Centre for Central Banking

Studies
London, England
157 BIS Asian Reserve Management Workshop
BIS
Kunming, China
158 Central Bank Accounting and Budget
Banque de France
Marne-la-vallee, France

Program in Pune
Pune, India
APEC / FRTI
Manila, Philippines
Deutsche Bundesbank
Frankfurt, Germany
The Bank of Korea
Seoul, Korea
BBVA Corporate &

Investment Banking
La Moraleja (Madrid),
Spain
154 Training Program

155
159
160
161
162
163
164
165
166
167
168
SEACEN-Toronto Centre-CGAP Course on "Supervision of

Deposit Taking Microfinance Institutions"
Budgetary Forecasting Under Severe Data Constraints And

Macroeconomic Volatility
APEC FRTI Regional Seminar on "Bank Analysis and
Examination School"
"Private Cash Recycling: The Challenges for Central Bank
Cash Management"
Monetary Policy
BBVA Central Banks and Sovereign Wealth Funds
Seminar: Seminar on Investment Opportunities for
International Reserve Management
De La Rue South Asia Users' Conference
FIS-SEANAZ Regional Seminar on
Risk-Based Supervision
Institution of Training Institute
Advisor Position Southeast Asia Voting Group's Office of
the Executive Director
ESCAP, on The Ministerial Roundtable 2013
83
De La Rue
Cochin, Mumbai, India
RBI
Mumbai, India
National Banking Training

Institute (NBIT)
Bhutan
IMF
Washington D.C., USA
UN-ESCAP
Bangkok, Thailand
ljifo
;xefuL
;+Vof
169
The Second Annual Child and Youth Finance International

Summit & Award Ceremony
170
BIS Banking Seminars 2013 on Asset Management
171
Konwledge Exchange Visit
cfof]hs ;+:yf
Child & Youth Finance
International, The
Netherlands
Settlements
Inclusion (AFI)
:yfg
Istanbul, Turkey
Lucerne, Switzerland
Peru and Brazil
174
175
Course on "Macroeconomic Management and Financial

Sector Issues (MMF)"
BNM-AFI Access to Financial Services for the Micro,
Small and Medium Enterprise Sector (MSME)
SEACEN-IMF Course on "External Sector Issues"
Personal Financial Services
176
Face to Face Metting
Seminar on "Financial Stability"

International Central Banking Course on Controlling at
Central Banks
De Nederlandsche Bank
Amsterdam, Netherland
Deutsche Bundesbank
Frankfurt, Germany
ADB sf] Regional

Economic Integration
(OREI)
Shanghai, China
FSI - BIS
Basel, Switzerland
5
1
1

The Bank of Korea
Standard Chartered Bank
Colombo, Sri Lanka

Seoul, Korea
New York, USA
The SEACEN Centre
Darussalam, Brunei
Central Bank of Sri-Lanka
Colombo,
Sri-Lanka
ADB
Bali, Indonesia
IMF-STI
Singapore
APG
FSI-BIS
Monetary Authority of
Singapore
172
173
177
178
179
180
181
182
183
184
185
186
Regional Economic and Financial Monitoring

FSI Seminar on "Supervision and Regulation of
Systemically Important Banks (SIBs)"
Workshop on "Fund Management"
Financial Stability
Standard Chartered Bank Insights: Transaction Banking
SEACEN-Deutsche Bundesbank Course on Consolidated
Supervision
Observation Visit on Human Resource Management
190
APEC FRTI Regional Seminar on "Macroprudential

Supervision"
Macroeconomic Management for Senior Officials
(MMSO)
FATF Revised Standards and Risk Assesment / Strategic
Implementation Planning (SIP) Floow-up Workshops
FSI Seminar on "Financial Stability and Stress Testing"
191
17th MAS Banking Supervisors Training Programme
187
188
189
192
193
194
195
196
IMF-STI
Singapore
3
6
The SEACEN Centre

Financial Action Task
Force /ICRG/RRG and Anti
Money Laundering Office,
Thailand
Bangkok, Thailand
Colombo, Sri Lanka
8th SEACEN-CeMCoA/BOJ Intermediate Course on

"Payment and Settlement Systems for Emerging
Economics"
Meetings of the Managing Committee & General Council
of CICTAB
Governance and Organisational Development
Visa APCEMEA Security Summit 2013
Practical Training on "How to Determine Cost-Covering
Interest Rate on Loans of MFLs"
The SEACEN Centre
Bangkok, Thailand
Colombo,
Sri-Lanka
Basel, Switzerland
Singapore
Hanoi, Vietnam
CICTAB
New Delhi, India
4
2

Himalayan Bank Limited
Camboida Microfinance
Association
Settlements

Bangkok, Thailand
The World Bank
197
BIS Banking Seminars 2013 on Portfolio Analytics
198
13th Annual International Seminar on "Policy Challenges

for the Financial Sector"
Phnom Penh, Cambodia

Brunnen, Switzerland
6
3
The SEACEN Centre
202
Legislation Relating to Banking and Financial Institutions

7th SEACEN Advanced Leadership Course (Signature
Programme): Central Banking Leadership-Leading
Transformation in Times of Uncertainty
Conference on "Monetary Policy in the New Normal"
Jointly organized by the

Financial Stability Institute
and the Toronto Centre
203
Plenary Meeting of Financial Action Task Force (FATF)

Financial Action Task
Force (FATF)
204
SAARCFINANCE Group Meeting, Governors'

Symposium ACU Meetings
State Bank of Pakistan
Islamabad, Pakistan
199
200
201
Seminar on "Systemic Risk, Crisis Management and

Resolution Frameworks"
84
Basel, Switzerland
Colombo, Sri Lanka
Oslo, Norway

ljifo
;xefuL
;+Vof
cfof]hs ;+:yf
:yfg
Banque de France
Marnela-vallee, France
APEC/FRTI
Bangkok, Thailand
1
2
The Bank of Korea

The SEACEN Centre
Seoul, Korea
Colombo,
Sri Lanka
Chennai, India
207
208
Assessment and Control of Credit Risk (Joint Seminar

with the Federal Reserve Bank)
APEC / FRTI Regional Siminar on Enforcement Including
Cross-Border Transactions
Financial System
SEACEN Bank Management School
209
Financial Statement Analysis
210
International Program on "Central Banking"

AFI Transation to Independence: "Invitation to Join the
Sub-Committee on Host Country Evaluation"
Monetary and Financial Statistics (MFS) HQ 13.06
Invitation to the APEC FRTI Regional Seminar on
"Regulation of New Products Including Over-The-Counter
and Derivatives"
Capacity Building Programme on Financial Inclusion
International Banking Seminar
Monetary and Exchange Rate Policy (MERP) ST 13.10
15th SEACEN Conference of Directors of Supervision of
the Asia Pacific Economies and 26th Meeting of SEACEN
Directors of Supervision / Meeting of SEACEN Advisory
Group (SEAG) for Financial Stability and Supervision
Programme on "Customer Relationship Management"
Training Programme on "Better Industrial Relationship in
Nepal Rastra Bank"
Local Staff Training on the Newly Revamped Expense
Reporting (ERS)
Exposure Study Tour on "Risk Management in Rural
Finance in Agriculture"
2013 Mobile Money for the Unbanked Global Event"
Capacity Development Training Programme on "Central
Banking and Organisation Development"
Courtesy Meeting and Observation
Refresher Programme on "Restructuring and Strengthening
of Agricultural and Rural Financing Institutions for the
Trainers of CICTAB Member Institutions"
" APG's 16th Annual Meeting and Technical Assistance
Forum" ljifos Meeting df efu lng Shanghai tyf PBC
/ FIU ;Fusf] a}7sdf efu lng Beijing
Economic Forecasting
2
1
1

Inclusion (AFI)
IMF
APEC Financial Regulators
Training Initiative (FRTI)
Secretariat, ADB
CICTAB
Mashreq Bank
IMF-STI
The SEACEN Centre
Bali, Indonesia

National Institute of Bank
Management
Colombo, Sri Lanka
IMF
Bangkok, Thailand
APRACA
Bangkok, Thailand
GSMA
Nairobi, Kenya
35
AIT Extension
Bangkok, Thailand
People's Bank of China
Beijing, China
CICTAB
Pune, India
205
206
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
1
1
5
12
4
1
Total
566
85
Asia/Pacific Group on
Money Laundering
(APGML)
The Bank of Korea
Frankfurt, Germany
Seoul, Korea
Mangalore, India
Shanghai, China
Singapore
Pune, India
Shanghai and Beijing,

China
Seoul, Korea
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a}+saf6 k'g/shf{ ;'ljwf pknJw u/fOg] gLltut Joj:yf sfod ul/Psf] 5 .
-!_ ;fwf/0f k'g/shf{ M o; cGtu{t @% d]ufjf6;Dd ljB't pTkfbg ug]{ hnljB't kl/of]hgf, s[lif If]q,
kz'k+IfL tyf dT:okfng Joj;fo, ljb]zdf /f]huf/L jf cWoog u/L kms]{sf o'jfx?n] ;+rfng ug]{ pBf]u
Joj;fo, pTkfbgd"ns pBf]u, ko{6g pBf]u / ef}lts k"jf{wf/ lgdf{0f pBf]udf k|jfx ePsf] c;n shf{sf]
lwtf]df jflif{s ^=) k|ltzt Aofhb/df k'g/shf{ pknAw u/fOg] / o; k|sf/sf] k'g/shf{ ;'ljwf pkof]u
ubf{sf] cjlwdf a}+s tyf ljQLo ;+:yfx?n] ;DalGwt C0fLaf6 (=) k|ltzteGbf a9L Aofh lng gkfpg]
Joj:yf ul/Psf] 5 .
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shf{sf] lwtf]df tyf blnt, hghflt, pTkLl8t, dlxnf, ljkGg ju{ tyf ;d'bfosf JolQmf/f ;+rflnt
;fgf Joj;fodf k|bfg ul/Psf] c;n shf{sf] lwtf] ;'/If0fdf jflif{s !=% k|ltzt Jofhb/df k'g/shf{
pknJw u/fOg] / o; k|sf/sf] k'g/shf{ ;'ljwf pkof]u ubf{sf] cjlwdf a}+s tyf ljQLo ;+:yfx?n]
;DalGwt C0fLaf6 jflif{s $=% k|ltzteGbf a9L Aofh lng kfpg] 5}gg\ .
-#_ lgof{t k'g/shf{ M lgof{t Joj;foL kmd{sDkgLnfO{ Export Documents sf] cfwf/df g]kfnL d'b|fdf
k|jfx u/]sf] shf{ / lgof{t k|j4{g pBf]unfO{ k|jfx ePsf] c;n shf{sf] lwtf]df jflif{s !=% k|ltzt b/df
lgof{t k'g/shf{ pknJw u/fOg] / o; k|sf/sf] k'g/shf{ ;'ljwf pkof]u ubf{sf] cjlwdf a}+s tyf ljQLo
;+:yfx?n] ;DalGwt C0fLaf6 jflif{s $=% k|ltzteGbf a9L Aofh lng kfpg] 5}gg\ . lgof{t cGtu{t
ljb]zaf6 ljb]zL d'b|f cfDbfgL ePsf] cg'udg ;DalGwt a}+s tyf ljQLo ;+:yfn] ug'{ kg]{5 . o:tf]
e'QmfgL k|fKt ePsf] ldltn] rf/ sfo{lbgleq k'g/shf{sf] ;fFjf tyf Aofh Psd'i6 ?kdf e'QmfgL ug'{ kg]{5
;fy} lgof{t k'g/shf{sf] xsdf Deemed Exporter eO{ pTkfbg sfo{df ;d]t ;+nUg ePsf] v08df
pTkfbg sfo{df lnPsf] shf{ jf lgof{tsf] nflu lnPsf] shf{dWo] s'g} Ps txsf] shf{df dfq lgof{t
k'g/shf{ pknJw u/fOg] 5 .
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pBdnfO{ k|jfx ePsf] ?= # nfv;Ddsf] c;n shf{sf] lwtf] ;'/If0fdf aflif{s ^=) k|ltzt Aofhb/df
k'g/shf{ ;'ljwf pknAw u/fOg] / o:tf] k'g/shf{ ;'ljwf pkof]u ubf{sf] cjlwdf a}+s tyf ljQLo
;+:yfx?n] ;DalGwt C0fLaf6 (=) k|ltzteGbf a9L Aofh lng kfpg] 5}gg\ .
o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{ k|rlnt P]gdf ePsf] Joj:yf cg';f/ pknJw
u/fO{g] shf{sf] Aofhb/ -a}+sb/_ ldlt @)^()$#@ b]lv *=) k|ltzt sfod ul/Psf] 5 .
Ohfhtkqk|fKt ;+:yfsf] cfcfgf] :jfldTjdf /x]sf] g]kfn ;/sf/sf] 6]h/L laN; / ljsf; C0fkqsf]
lwtf]df k|rlnt a}+sb/df cNksfnLg :yfoL t/ntf ;'ljwf -shf{_ o; a}+sn] pknJw u/fpg ;Sg] 5 .
o; a}+sdf vftf /x]sf a}+s tyf ljQLo ;+:yfnfO{ a9Ldf ^ dlxgfsf] nflu k|rlnt a}+sb/df clgjfo{
df}Hbft sfod ug{sf] nflu /fv]sf] gub df}Hbft, g]kfn ;/sf/sf] ;'/If0fkq jf c;n shf{sf] lwtf]df
clGtd C0fbftf ;'ljwf lbOg] Joj:yf ul/Psf] 5 .
Ohfhtkqk|fKt s, v / u ju{sf a+}s tyf ljQLo ;+:yfx?n] cfkm\gf] s'n shf{ ;fk6sf] qmdzM
Go"gtd $=) k|ltzt, #=% k|ltzt / #=) k|ltzt ljkGg ju{df shf{ k|jfx ug'{ kg]{ lgb]{zg hf/L+ ePsf] /
o:tf] shf{ cGtu{t k|jfx ug'{ kg]{ Go"gtd shf{ cg'kftdf j[l4 x'g uPsf] )=%) k|ltzt ljGb'dWo] @)^(
k'; d;fGtleq )=@% k|ltzt / @)&) c;f/ d;fGtleq )=@% k|ltzt ljGb'n] j[l4 u/L tf]lsPsf] cg'kft
sfod ug'{kg]{ lgb]{zg ePsf] 5 .
o; a}+saf6 Ohfhtkqk|fKt s v / u ju{sf ;+:yfx?n] s'n lgIf]k bfloTjsf] qmdzM ^=) k|ltzt,
%=% k|ltzt / %=) k|ltzt clgjfo{ df}Hbft jfkt o; a}+sdf /fVg' kg]{ Joj:yf sfod ul/Psf] 5 .
v'nf ahf/ sf/f]af/ cGtu{t l/kf] / l/e;{ l/kf] af]nsaf]nsf] clwstd cjlw @* lbg sfod ul/Psf] 5 .
Ohfhtkqk|fKt ;+:yfx?n] Pscfk;df k|bfg ug]{ ;fk6LnfO{ lgoldt shf{ ;fk6 (Regular Credit
Facility_ sf] ?kdf geO{ cGt/a}+s sf/f]jf/;fk6L (Interbank Transactions/Borrowings) sf] ?kdf
dfq k|of]u ug{ kfOg] Joj:yf ul/Psf] / o:tf] cGt/a}+s ;fk6Lsf] cjlw a9Ldf & lbg;Dd dfq x'g]
Joj:yf sfod ul/Psf] 5 .
87
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sfod ug{ Internal Capital Adequacy Assessment Process (ICAAP) Guidelines hf/L ul/Psf] tyf
pQm dfu{bz{g adf]lhd jfl0fHo a}+sx?n] ICAAP Policy tof/ u/L @)^( k'; d;fGtleq o; a}+ssf]
a}+s ;'kl/j]If0f ljefudf k]z ul/;Sg lgb]{zg hf/L ul/Psf] 5 .
;"rgf k|ljlwaf6 x'g ;Sg] hf]lvdnfO{ Go"gLs/0f ug]{ Joj:yfnfO{ a9L k|efjsf/L agfO{ ;f]sf] lg/LIf0f tyf
;'kl/j]If0fnfO{ Jojl:yt ug{ Information Technology Guidelines hf/L ul/Psf] 5 .
a}+s tyf ljQLo ;+:yfx?n] 5'f 5'} jf Psd'i6 u/L ?= ! s/f]8 jf ;f] eGbf a9L /sdsf] shf{ s'g}
JolQmnfO{ k|jfx ug'{ k/]df To:tf] JolQmn] clgjfo{ ?kdf :yfoL n]vf gDa/ -PAN_ lnPsf] x'g'kg]{ lgb]{zg
hf/L ul/Psf] 5 .
3 ju{sf Ohfhtkqk|fKt ;+:yfn] ljkGg tyf Go"g cfo ePsf JolQmnfO{ ;fd'lxs hdfgLdf n3'pBd jf
Joj;fo ;+rfng ug{ k|lt ;d"x ;b:o qmdzM j[l4 u/L a9Ldf Ps nfv ?k}of;Dd tyf :jLsf/of]Uo lwtf]
lnO{ k|lt ;d'x ;b:o ?= tLg nfv ?k}of;Dd n3'shf{ pknJw u/fpg ;lsg] / gjLs/0fLo pmhf{ k|ljlw
cGtu{t Solar Home Systems /jf Bio-gas k|of]hgsf] nflu k|lt kl/jf/ a9Ldf ;fLxhf/ ?k}ofF;Dd
n3'shf{ pknJw u/fpg ;lsg] Joj:yf ul/Psf] t/ ;d"xdf cfj4 gePsf ljkGg tyf Go"g cfo ePsf
JolQmnfO{ kof{Kt lwtf] lnO{ a9Ldf ?= ;f7L xhf/;Ddsf] n3'shf{ k|bfg ug{ ;lsg] Joj:yf ul/Psf] 5 .
o; a}+saf6 Ohfhtkqk|fKt s ju{sf a}+sx?n] s]Gb|Lo lgIf]k ;]jf lgodfjnL, @)^& adf]lhd lgIf]k
;b:osf] ?kdf sfo{ ug{ ;Sg] Joj:yf ul/Psf] 5 .
l6=cf/=shf{ (Trust Receipt Loan) e'QmfgL ug]{ k|of]hgsf] nflu k|lttkq vf]Nbfsf avt pNn]v
gul/Psf] cGo s'g} gofF shf{ :jLs[t u/L k|jfx ePsf] shf{nfO{ v/fj shf{df juL{s/0f ug{'kg]{ ;+zl]wt
Joj:yf ul/Psf] 5 .
ljb]zL a}+s tyf ljQLo ;+:yfsf] ;xeflutfdf ;+:yfkgf ePsf a}+s tyf ljQLo ;+:yfsf] xsdf k|jGwkq
tyf lgodfjnLdf pNn]v eP adf]lhd To:tf] ljb]zL a}+s tyf ljQLo ;+:yfsf] tkm{af6 PseGbf a9L
;+rfns jf sfo{sf/L k|d'v kbdf dgf]goglgjf{rglgo'Qm x'g kfOg] Joj:yf ul/Psf] 5 .
g]kfn ;/sf/sf] %) k|ltzt jf ;f] eGbf a9L :jfldTj ePsf ljQLo If]q;Fu ;DalGwt ;+:yf sd{rf/L
;+ro sf]if, gful/s nufgL sf]if / /fli6o aLdf ;+:yfgsf] xsdf a9Ldf @% k|ltzt;Dd o; a}+ssf]
:jLs[lt lnO{ PseGbf a9L a}+s tyf ljQLo ;+:yfdf ;+:yfks z]o/ nufgL ug{ ldNg] Joj:yf ul/Psf] 5 .
Ohfhtkqk|fKt ;+:yfn] csf]{ Ohfhtkqk|fKt ;+:yfsf ;+rfns, k|d'v sfo{sf/L clws[t jf Joj:yfkg
txsf] kbflwsf/LnfO{ lzIff shf{, xfo/ kr]{h shf{, 3/ shf{ jf 3/fo;L k|of]hgsf ;fdu|L shf{ afx]s
lghx?sf] JolQmut gfddf cGo s'g} lsl;dsf shf{ k|jfx ug{ gldNg] Joj:yf cGtu{t ;/sf/L C0fkq
jf Credit Card cGtu{t shf{ lng ldNg] Joj:yf ul/Psf] 5 .
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf afx]s cGo ljleGg Jofkf/ Joj;fo ug]{ k|fOe]6 sDkgLx?n] k|ToIf tyf
ck|ToIf ?kdf a}+s tyf ljQLo ;+:yfx?;+u dWo:ytf u/L cfkm\gf u|fxsx?nfO{ xfo/ kr]{h nufot ljljw
lsl;dsf C0fx? pknJw ug]{u/fpg] gkfpg] lgb]{zg hf/L ul/Psf] 5 .
Ohfhtkqk|fKt 3 ju{sf n3'ljQ ljQLo ;+:yfn] rfx]df k|rlnt sfg'g adf]lhd ;DalGwt lgsfosf] :jLs[lt
lnO{ jLdf lk|ldod afx]s cGo yk z'Ns lng gkfpg] u/L cfkm\gf C0fL ;b:ox?sf] jLdf clestf{sf] ?kdf
sfo{ ug{ ;Sg] Joj:yf ul/Psf] 5 .
a}+s tyf ljQLo ;+:yfsf] Ps k|ltzt jf ;f] eGbf a9L z]o/ wf/0f u/]sf z]o/wgL jf lghsf] JolQmut jf
;fem]bf/L kmd{n] ;DalGwt a}+s tyf ljQLo ;+:yfsf] C0fL kmd{sDkgL;+:yfsf] n]vfk/LIf0f ug{ gkfO{g]
Joj:yf ul/Psf] 5 .
o; a}+saf6 hf/L PsLs[t lgb]{zg @)^( sf] lgb]{zg g+= ! sf] cg';"rL !=! -Capital Adequacy
Framework 2007_ sf] a'Fbf g+= @=# -b_ sf] clGtd jfSo "The banks should obtain written approval
of NRB for including any subordinated debt instruments (like Debenture/Bonds) in
supplementary (Tier-2) capital" nfO{ x6fOPsf] 5 .
Ohfhtkqk|fKt /fli6o:t/sf a}+s tyf ljQLo ;+:yfx? afx]s cGo ;+:yfx?n] crn ;DklQ lwtf] /fvL shf{ xfo/ kr]{h afx]s_ k|jfx ubf{ To:tf] shf{sf] lwtf] / kl/of]hgfJoj;fo cfgf] ef}uf]lns sfo{If]qleq x'g'kg]{
Joj:yf ul/Psf] 5 .
a}+s tyf ljQLo ;+:yfx?sf] pkl:ylt Go"g /x]sf tf]lsPsf #) lhNnfx?sf] ;f ef]hk'/, vf]6f, cf]vn9+'uf,
/;'jf, dgf, /f]Nkf, ?s'd, ;Nofg, h'Dnf, d'u', x'Dnf, sflnsf]6, 8f]Nkf, hfh/sf]6, aemf, afh'/f, / bfr'{nf u/L
!& lhNnfx? sfod ul/Psf] 5 .
ljQLo ;]jfsf] kx'Fr sd /x]sf dgf, x'Dnf, 8f]Nkf, sflnsf]6, d'u', hfh/sf]6, aemf, afh'/f / bfr'{nf u/L (
lhNnfdf k|wfg sfof{no /fvL pk/f]Qm lhNnf ;lxt cGo lhNnfx?df ;d]t ljQLo sf/f]jf/ ;+rfng ug]{ u/L
afx]s 3 ju{sf] ;xfos sDkgL vf]Ng Ohfhtkq lbg] sfo{ :ylut ul/Psf] 5 .
88
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Ohfhtkqk|fKt 3 ju{sf n3'ljQ ljQLo ;+:yfx?n] o; a}+ssf] :jLs[lt lnO{ ljQLo ;]jfsf] kx'Fr sd /x]sf
dgf, x'Dnf, 8f]Nkf, sflnsf]6, d'u', hfh/sf]6, aemf, afh'/f / bfr'{nf u/L ( lhNnfdf dfq sfo{If]q /xg] u/L
vf]lnPsf 3 ju{sf Ohfhtkqk|fKt ;+:yfn] cfkm\gf] ;+:yfsf] k|fylds k"FhLsf] a9Ldf % u'0ff;Dd
;j{;fwf/0faf6 lgIf]k ;+sng ug{ ;Sg] Joj:yf ul/Psf] 5 .
Psn u|fxs shf{ cGtu{t /fli6o k|fyldstfk|fKt hnljB't cfof]hgfsf] xsdf s'g} u|fxsn] hdfgt lbPsf]
cfwf/df dfq cfk;L ;DaGw ePsf u|fxsx?sf] ;d"xdf gkg]{ u/L zt{x? tf]sL 5'6 lbg ;lsg] Joj:yf
ul/Psf] 5 .
Ohfhtkqk|fKt s ju{sf ;+:yfn] a9Ldf % j6f PS:6]G;g sfp06/ :yfkgf ug{ Joj:yf /x]sf]df o:tf
a}+sn] /fhZj ;+sng ug]{ k|of]hgsf] nflu vf]Ng] PS:6]G;g sfp06/sf] xsdf o:tf] ;Ldfdf 5'6 k|bfg ug{
;lsg] Joj:yf ul/Psf] 5 .
o; a}+saf6 Ohfhtkqk|fKt a+}s tyf ljQLo ;+:Yffx?nfO{ j8f bz}+ kj{sf] ;fj{hlgs ljbfsf] sf/0fn] ubf{
clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf nflu ldlt @)^( ;fn sflt{s % ut]b]lv @)^( ;fn sflt{s !*
ut];Ddsf] cjlwnfO{ xKtf sfod ul/Psf] 5 .
s ju{sf] Ohfhtkqk|fKt ;+:yfn] shf{ tyf ;fk6sf] Jofhb/ lgwf{/0f ubf{ cfwf/ b/ -Base Rate_ ;Fu cfj4
u/L lgwf{/0f ug'{ kg]{ Joj:yf ul/Psf] tyf cfwf/ b/ u0fgf ug]{ k|of]hgsf nflu cfwf/ b/ lgwf{/0f ;DaGwL
sfo{ljlw, @)^( hf/L ul/Psf] / o:tf] cfwf/ b/sf] u0fgf slDtdf klg k|To]s dlxgfdf u/L ;f]sf] ljj/0f cfkm\gf]
j]j;fO6df /fVg' kg]{ Joj:yf ul/Psf] 5 .
Ohfhtkqk|fKt ;+:yfn] shf{ ;'rgf s]Gb|df k7fpg] shf{ ;DaGwL ljj/0f / sfnf];'rfLdf /fVg] Joj:yfdf shf{sf]
/sd @% nfvsf] ;f !) nfv ul/Psf] / cfkm"n] :jLs[t u/]sf] kRrL; nfvsf] ;f bz nfv ?k}ofF jf ;f] eGbf
a9Lsf] shf{;'ljwf tyf () lbgeGbf a9Ln] efsf gf3]sf bz nfv ?k}ofF jf ;f] eGbf a9Lsf] shf{;'ljwf dlxgf
e'Stfg ePsf] !% lbgleq k7fpg' kg]{ Joj:yf ul/Psf] 5 . o;sf ;fy} s]]Gb|Lo tyf If]qLo sfof{nox?n] s'g} C0fLn]
Pp6} Ohfhtkqk|fKt ;+:yfsf] ljleGg zfvfsfof{nox?af6 lnPsf] jf :jLs[lt ePsf] shf{;'ljwf bz nfv ?k}ofF
eGbf sd ePtf klg To:tf] u|fxsn] pkef]u u/]sf] shf{ ;'ljwfsf] of]u /sd bz nfv ?k}ofF jf ;f]eGbf a9L x'g]
ePdf pQm ;+:yfn] ;f] sf] ljj/0f x/]s qodf; ;dfKt ePsf] ldltn] kGw| lbg leq shf{ ;"rgf s]Gb|df k7fpg' kg]{
Joj:yf ul/Psf] 5 .
s, v / u ju{sf ;+:yfn] g]kfn cfon lgud lnld6]8, g]kfn vfB ;+:yfg / s[lif ;fdu|L sDkgL ln nfO{
k|bfg u/sf] shf{ tyf ;'ljwfsf] Psn u|fxs l;dfdf 5'6 lbO{g] Joj:yf ul/Psf] 5 .
df]jfOn a}ls ;]jf cGtu{t a}+s tyf ljQLo ;+:yfn] lgo'Qm u/]sf] Joj;flos cflwsfl/s k|ltlglwdfkm{t
cfkm\gf u|fxsx?sf] nflu df]jfO{n kmf]gsf] dfWodaf6 gub hDdf tyf e'QmfgLsf] ;]jf k|bfg ug{ ;Sg] /
o:tf] sf/f]jf/sf] clen]v sf/f]jf/ ;DkGg x'g] ljlQs} (Real Time Effect) sf cfwf/df a}+s tyf ljQLo
;+:yfdf /x]sf] ;DalGwt u|fxssf] vftfdf k|lji6 x'g] Joj:yf u/]sf] x'g' kg]{ / o:f lsl;dsf] sf/f]jf/ ubf{
pTkGg x'g ;Sg] ;Dk"0f{ hf]lvdsf] clGtd bfloTj ;DalGwt a}+s tyf ljQLo ;+:yfsf] x'g] Joj:yf ul/Psf]
5.
Cheque Standards and Specifications ;DaGwL Joj:yfdf ;+zf]wg ePsf] 5 .
k"FhLsf]if u0fgf ug]{ k|of]hgsf] nflu ;fd'lxs nufgL sf]ifdf ul/Psf] nufgLnfO{ !)) k|ltzt hf]lvd ef/ k|bfg
u/L hf]lvd efl/t ;DklQsf] u0fgf ug'{ kg]{ Joj:yf ul/Psf] 5 .
Ohfhtkqk|fKt ;+:yfn] cfkm\gf] ljQLo :jfy{ ePsf] sDkgLsf] xsdf cfkm\gf] k|fylds k"FhLsf] lj; k|ltzt;Dd
nufgL ug{ ;Sg] / o:tf] nufgL /sdnfO{ k"FhLsf]if u0fgf ubf{ k|fylds k"FhLaf6 36fO{ k"FhLsf]if sfod ug'{ kg]{
Joj:yf ul/Psf] t/ k|rlnt sfg'gL Joj:yf adf]lhd sf]if k|j4{ssf] tkm{af6 clgjfo{ ?kdf ljh k"FhL jfkt
nufgL ug'{ kg]{ /sd k|fylds k"FhLaf6 36fpg clgjfo{ gx'g] Joj:yf ul/Psf] 5 .
a}+s tyf ljQLo ;+:yfx?af6 Good for Payment ul/Psf r]sx?sf] yk lglZrttfsf] nflu o; ;DaGwL yk
gLltut Joj:yf ul/Psf] / o; cGtu{t ;DalGwt ;+:yfn] o:tf] r]s a/fa/sf] /sd ;DalGwt vftfdf
System af6 g} Earmark x'g] u/L System printed k|df0f pknJw u/fpg] Joj:yf u/L ;f]sf] clen]v /fVg'
kg]{, o:tf] r]ssf] ldlt Good for Payment u/]sf] ldlteGbf kl5sf] -Post dated_ x'g gx'g], o; ;DaGwL
ljj/0f k|d'v ;+rfng clws[tnfO{ pknJw ug]{ u/fpg] Joj:yf ldnfpg' kg]{, o:tf] r]s lwtf] /fvL shf{
lnglbg gkfOg] / o:tf] r]s hf/L ubf{ hf/L ug]{ sfof{nosf slDtdf b'O{ hgf kbflwsf/Ln] cfkm\gf] sf]8 g+=
;lxt gfd, kb / ldlt v'nfO{ b:tvt u/L ;+:yfsf] 5fk ;d]t nufpg' kg]{ Joj:yf ul/Psf] t/ g]kfn
;/sf/n] e'QmfgL kfpg] Good for Payment r]ssf] xsdf oL Joj:yf nfu' gx'g] Joj:yf ul/Psf] 5 .
s ju{sf a}+sx?n] o; a}+ssf] :jLs[lt lnO{ o; a}+sn] tf]s]sf] Go"gtd r'Qmf k"FhL k"/f u/L / cGo zt{sf clwgdf
/xL ljb]zdf ;Dks{k|ltlglw sfof{no vf]Ng ;Sg] Joj:yf ul/Psf] 5 .
89
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Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cGt/f{li6o sf/f]jf/df k|of]u x'g] afx]ssf kqfrf/, r]sef}r/ nufot
cGo sfuhftx? b]jgfu/L lnkL g]kfnL efiffdf ;d]t pknJw x'g] Joj:yf clgjfo{ ?kdf ug'{ u/fpg' kg]{ Joj:yf
ul/Psf] 5 .
o; a}+saf6 hf/L u|fxssf] klxrfg ;DaGwL Joj:yfnfO{ ;+zf]wg ul/Psf] / ;f] adf]lhdsf] u|fxs klxrfg ;DaGwL
Joj:yf gofF u|fxssf] xsdf tTsfn nfu" ug'{kg]{ / k'/fgf u|fxsx?sf] xsdf @)&) c;f/ d;fGtleq qmlds ?kdf
cBfjlws ug'{ kg]{ Joj:yf ul/Psf] 5 .
;+rfng ;DalGw hf]lvd pRr ePsf s ju{sf a}+sx?sf] ;+rfng hf]lvd cGtu{tsf] kF"hL yk @ k|ltztnfO{
j[l4 u/L % k|ltzt sfod ul/Psf] / Ohfhtkqk|fKt v / u ju{sf ;+:yfx?sf] xsdf @)^( r}t d;fGt
b]lv k"FhLsf]if u0fgf ubf{ ;+rfng hf]lvd jfkt s'n ;DklQsf] % k|ltzt /sd hf]lvd efl/t ;DklQsf] ?kdf
yk ug'{kg]{ Joj:yf sfod ul/Psf] 5 .
g]kfn ;/sf/af6 lgo'Qm kfPsf s'g} klg cf]xf]bfsf JolQm jf g]kfn ;/sf/sf] :jfldTj ePsf ;+3 ;+:yf jf
g]kfn ;/sf/sf] cg'bfg k|fKt ljBfno jf z}lIfs ;+:yf nufotsf ;fj{hlgs ;+:yfgdf k"0f{sflng ?kdf
sfo{/t /x]sf JolQmsd{rf/Lx? g]kfn ;/sf/ jf ;DalGwt ;+3;+:yfsf]tkm{af6 k|ltlglwTj x'g]b]lv afx]s
cGo s'g} lsl;dn] ;+rfns ;ldltdf lgjf{lrt jf dgf]lgt x'g gkfOg] Joj:yf ul/Psf] 5 .
o; a}+sn] a9Ldf ?= %) nfv;Dd r'Qmf k"FhL, a9Ldf ?= % s/f]8;Ddsf] l:y/ ;DklQ, pTkfbg jf ;]jfd'ns
Joj;fodf ;+nUgtf / pBdL :jo+ sf/f]jf/ tyf Joj;fodf ;+nUg ePsf] Joj;fonfO{ ;fgf tyf demf}nf
pBd (SME) nfO{ kl/eflift ul/Psf] 5 .
o; a}+saf6 hf/L u|fxssf] klxrfg ;DaGwL Joj:yfdf plNnlvt Joj:yfx? Ps jf ;a} vftfdf u/L a9Ldf
?=% nfv;Ddsf] df}Hbft /xg] ;fgf artstf{sf] gofF vftfsf] xsdf a}+sn] rfx] adf]lhd x'g] Joj:yf ul/Psf]
5.
O=k|f= lgb]{zg g+= ^ sf] a'Fbf g+=! sf] pka'Fbf g+= -!#_ -Ps eGbf a9L JolQm Ohfhtkqk|fKt ;+:yfsf]
;+rfnssfo{sf/L k|d'v x'g gkfOg]_ Joj:yfdf n3'ljQ ljQLo sf/f]jf/ ug]{ 3 ju{sf] ljQLo ;+:yfdf
;+rfns lgo'Qm ug{ / ;+ul7t ;+:yfn] z]o/ lnPsf] a}+s tyf ljQLo ;+:yfdf cfkm'n] lnPsf] z]o/
cg'kftdf ;+rfns lgo'Qm ug{ / Pp6f Ohfhtkqk|fKt ;+:yfn] csf]{ Ohfhtkqk|fKt ;+:yf -3 ju{
afx]s_ df z]o/ nufgL (Cross Holding) eO{ ;+rfns lgo'Qm ug{ of] Joj:yfn] 5'6 lbPsf] dflgg] 5}g .
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eGg] k|ltaGwfTds jfSof+z yk ul/Psf] 5 .

On]S6f]lgs r]s lSnol/ ;DaGwL Joj:yfdf @)&) a}zfv ! ut] b]lv g]kfn /fi6 a}+ssf] jflif{s Sofn]08/
cg';f/sf /fli6o ljbf, pkTosf leq / aflx/ x'g] ljbfsf lbgx? Affx]ssf cGo lbgdf dfq o; a}+saf6 clGtd
lx;fa ldnfg x'g] Joj:yf ul/Psf] 5 .
a}+sn] tf]s] adf]lhd Standard sf r]sx? 5kfO{ u/L ECC dfkm{t sf/f]jf/ ug]{ ;do ;Ldf @)&) c;f/
d;fGt;Dd sfod ul/Psf] 5 .
;+rfng ;DalGw pRr ePsf s ju{sf a}+sx?n] ;~rfng hf]lvd cGtu{tsf] kF"hL ykdf k'g ;+zf]wg eO{ o:tf]
k"hL yk @ k|ltztb]lv % k|ltzt sfod ul/Psf] / Ohfhtkqk|fKt v / u ju{sf ;+:yfx?sf] xsdf o; cl3s}
Joj:yfdf yk :ki6tf ul/Psf] 5 .
ljZj ljBfnosf k|fWofks jf ;xk|fWofksnfO{ a}+s tyf ljQLo ;+:yfsf] ;+rfnssf] ?kdf lgo'Qm ug{ ldNg]
Joj:yfnfO{ :ki6 ul/Psf] 5 .
Capital Adequacy Framework 2007 (updated July 2008) adf]lhdsf kmf/fdx? dWo] Form No. 1,
Form No. 2 / Form No. 3 nfO{ ;+zf]wg ul/Psf] 5 .
ljBdfg Joj:yf adf]lhd o; a}+sdf k7fpg' kg]{ Capital Adequacy Framework 2007 (updated July
2008) cg';f/sf kmf/fd g+= ! b]lv * ;Ddsf ljj/0fx?sf] Excel Format tof/ kf/L o; a}+ssf] j]j;fO6df
/flvPsf] / ;f]xL Format df tYof+s ljj/0fx? e/L o; a}+sdf k7fpg' kg]{ Joj:yf ul/Psf] 5 . ;fy}, pQm
kmf/dx? eg]{ tyf k7fpg] ;DaGwL hfgsf/L ;d]t j]j;fO6df /flvPsf] 5 .
g]kfn ;/sf/f/f ul/Psf] sf/afxLdf k/]sf g]kfn a}+s lnld6]8sf tLg j6f C0fLx? km's'jf ul/Psf] 5 .
o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)^( tyf ;f] kZrft
cfly{s jif{ @)^(&) df hf/L ul/Psf kl/kq tyf ;+zf]wgx? PsLs[t u/L o; a}+saf6 3 ju{sf
Ohfhtkqk|fKt ljQLo ;+:yfx?sf] nflu dfq nfu" x'g] u/L n3'ljQ ljQLo ;+:yf ;DaGwL lgb]{zg, @)&) ldlt
@)&))$)! b]lv nfu" x'g] u/L hf/L ul/Psf] 5 .
o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)^( tyf ;f] kZrft
cfly{s jif{ @)^(&) df hf/L ul/Psf kl/kq tyf ;+zf]wgx? PsLs[t u/L tof/ kfl/Psf] PsLs[t lgb]{zg,
@)&) ldlt @)&))$)! b]lv nfu" x'g] u/L hf/L ul/Psf] 5 .
90
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cfly{s jif{ @)^(&) df :ynut lg/LIf0f ul/Psf jfl0fHo a}+ssf zfvfx?

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:6\of088{ rf6{8{ a}+s g]kfn ln=
lxdfnog a}+s ln=
g]kfn P;jLcfO{ a}+s ln=
g]kfn a+unfb]z a}+s ln=
Pe/]i6 a}+s ln=
a}+s ckm sf7df08' ln=
g]kfn qm]l86 P08 sd;{ a}+s ln=
n'lDjgL a}+s ln=
df5fk'R5] a}+s ln=
s'df/L a}+s ln=
nIdL a}+s ln=
l;4fy{ a}+s ln=
Unf]jn a}+s ln=
l;l6hG; a}+s OG6/g];gn ln=
;g/fOh a}+s ln=
K|ffOd sdl;{on a}+s ln=
u|f08 a}+s ln=
PgPdla a}+s ln=
lsi6 a}+s ln=
hgtf a}+s ln=
d]uf a}+s ln=
sdh{ P08 6i6 a}+s g]kfn ln=
l;len a}s ln=
;]Gr'/L sdlz{on a}+s ln=
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lg/LIf0f ul/Psf zfvf ;+Vof

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cg';"rL @=#
cfly{s jif{ @)^(&) df ;dli6ut lg/LIf0f ul/Psf ljsf; a}+s tyf ljQ sDkgLx?
-s_
:ynut lg/LIf0f
ljsf; a}+sx?
Pg=cfO{=8L=;L=8]enkd]06 a}+s ln=, b/jf/dfu{, sf7df8f}+
lalhg]z o'lge;{n 8]enkd]06 a}+s ln=, cgfdgu/,
sf7df8f}+
;'lk|d 8]enkd]06 a}}+s ln=, jfg]Zj/, sf7df8f}+
;f]l;on 8]enkd]06 a}}+s ln=, gS;fn, sf7df8f}+
l;4fy{ 8]enkd]06 a}}+s ln=, ltgs'g], sf7df8f}+
leaf]/ ljsf; a}+s ln=, lqk'/]Zj/, sf7df8f}+
uf]vf{ 8]enkd]06 a}+s -g]kfn_ ln=, k'tnL;8s, sf7df8f}+
lbofnf] ljsf; a}+s ln=, ag]kf
;]jf ljsf; a}+s ln=, a'6jn
Kofl;lkms 8]enkd]06 a}+s ln=, ndh'
ul/df ljsf; a}+s ln=, kf]v/f
gLnlu/L 8]enkd]06 a}+s ln=, DofUbL
s;d; 8]enkd]06 a}+s ln=, uf]/vf
dgf:n' ljsf; a}+s ln=, uf]/vf
k|f]km]zgn ljsf; a}+s ln=, ag]kf, sfe|]knf~rf]s
d'lQmgfy ljsf; a}}+s ln=, kf]v/f, sf:sL
uf}/Lzs/ 8]enkd]06 a}+s ln=, sfjf;f]tL, gjnk/f;L
s}nfz ljsf; a}+s ln=, k'tnL;8s, sf7df8f}+
lj/f6nIdL ljsf; a}+s ln=, lj/f6gu/, df]/
/f/f ljsf; a}+s ln=, jL/]Gb|gu/, ;'v]{t
sfFj|m]ljxf/ ljsf; a}+s ln=, jL/]Gb|gu/, ;'v]{t
ldt]/L 8]enkd]06 a}+s ln=, w/fg, ;'g;/L
/fOlh 8]enkd]06 a}+s ln=, gf/fo0fu9, lrtjg
/];'f ljsf; a}}+s ln=, tD3f;, u'NdL
u'NdL ljsf; a}+s ln=, tD3f;, u'NdL
kflye/f ljsf; a}+s ln=, pnf{af/L, df]/
sGsfO{ ljsf; a}+s ln=, bds, emfkf
sfdgf ljsf; a}}+s ln=, n]vgfy, sf:sL
;dj[l4 ljsf; a}=s ln=, uh'/L wflb
l;les 8]enkd]06 a}+s ln=, wflbj]+;L, wflb
u08sL ljsf; a}}+s ln=, kf]v/f sf:sL
PS;]n 8]enkd]06 a}+s ln=,cgf/dgL, emfkf
c/lgsf] 8]enkd]06 a}+s ln=,w'lnv]n, sfe|]
6'l/hd\ 8]enkd]06 a}=s ln=, 7d]n, sf7df8f}+
dflnsf ljsf; a}}+s ln=, wgu9L, s}nfnL
afudtL 8]enkd]06 a}+s ln=,xl/jg,;nf{xL
;xf/f ljsf; a}+s ln=,dnjf,;nf{xL
Ogk|mf:6Sr/ 8]enkd]06 a}+s ln=, sf7df8f}+
gf/fo0fL 8]enkd]06 a}}+s ln=, /Tggu/, lrtjg
j]i6g{ 8]enkd]06 a}+s ln=, 3f]/fxL, bf
efu{j ljsf; a}=s ln=, g]kfnu~h, afFs]
lSng OghL{ 8]enkd]06 a}+s ln=,l;tfkfOnf, sf7df8f}+
92
afu]Zj/L 8]enkd]06 a}+s ln=, g]kfnu~h, afFs]

/fKtLe]/L ljsf; a}+s ln=, g]kfnu~h, afFs]
dft[e"ld ljsf; a}}+s ln=, l;Gw'nLdf9L, l;Gw'nL
;xof]uL ljsf; a}+s ln=, hgsk'/wfd, wg'iff
e[s'6L ljsf; a}+s ln=, a'6jn, ?kGb]xL
OGgf]e]l6e 8]enkd]06 a}+s ln=, l;4fy{gu/, ?kGb]xL
k"l0f{df ljsf; a}+s ln=, l;4fy{gu/, ?kGb]xL
sfi7d08k 8]enkd]06 a}+s ln=, Go"/f]8, sf7df8f}+
Pr P08 aL 8]ened]06 a}+s ln=, sdnfbL, sf7df8f}+
skf]{/]6 8]enkd]06 a}+s ln=, jL/u~h, k;f{
PlS;; 8]enkd]06 a}+s, sf7df8f}+
ltgfp ljsf; a}+s ln=, a'6jn
g]kfn sDo'lg6L 8]enkd]06 a}+s ln=, a'6jn
sG6L 8]enkd]06 a}+s ln=, ag]kf, sfe|]knf~rf]s
;fnkf ljsf; a}+s ln=, vf]6f++u, lbSt]n
dgsfdgf 8]enkd]06 a}+s ln=, b/jf/dfu{, sf7df8f}
xfd|f] lasf; a}+s g'jfsf]6, lq;'nL
sfa]nL ljsf; a}+s wgs'6f
dxfsfnL lasf; a}+s s~rgk'/, dx]Gb|gu/
dfp06 dsfn' 8]enkd]06 a}+s a;Gtk'/, t]x|y'd
cNkfOg 8]enkd]06 a}+s x]6f}8f, dsjfgk'/
Pstf lasf; a}+s a'6jn, ?kGb]xL
s~rg 8]enkd]06 a}+s s~rgk'/, dx]Gb|gu/
uf}d'vL lasf; a}+s ljh'jf/, Ko"7fg
lemd?s lasf; a}+s ljh'jf/, Ko"7fg
g]kfn s~h'd/ 8]enkd]06 a}+s k]fv/f, sf:sL
;f+u|Lnf 8]enkd]06 a}+s k]fv/f, sf:sL
d]6f] 8]enkd]06 a}+s k]fv/f, sf:sL
zfOg /];'+uf 8]enkd]06 a}+s tD3f;, u'NdL
;'e]R5f lasf; a}+s gf/fo0fu9, lrtjg
l;Gw' lasf; a}+s afx|lj;], l;Gw'kfNrf]s
P; 8]enkd]06 a}+s sf7df8f},gf/fo0frf}/
Pg\8LOkL 8]enkd]06 a}+s sf7df8f},sdnfbL
l;6L 8]enkd]06 a}+s k]fv/f, sf:sL
klZrdf~rn 8]enkd]06 a}+s a'6jn, ?kGb]xL
klAns 8]enkd]06 a}+s k;f{, lj/u~h
s0ff{nL lasf; a}+s g]kfnu~h, afFs]
ld;g 8]enkd]06 a}+s a'6jn, ?kGb]xL
OG6/g]zgn 8]enkd]06 a}+s sf7df8f}, 6]s"
Hof]tL lasf; a}+s sf7df8f}{, sdnfbL
;"o{ 8]enkd]06 a}+s rl/sf]6, bf]nvf
sfln~rf]s 8]enkd]06 a}+s rl/sf]6, bf]nvf

vf+bjf/L lasf; a}+s ;+v'jf;ef, vfFbjf/L
a|fO{6 8]enkd]06 a}+s ln=, kgf}tL, sfe|]knf~rf]s
ljQ sDkgLx?
xfdf dr]{06 P08 kmfOgfG; ln=
;]G6n kmfOgfG; ln=
g]kfn PS;k|]; kmfOgfG; ln=
kf6g kmfOgfG; ln=
u'8ljn kmfOgfG; ln=
k|e' kmfOgfG; ln=
a}ej kmfOgfG; ln=
eQmk'/ kmfOgfG; sDkgL ln=
km]jf kmfOgfG; ln=
;]tL kmfOgfG; ln=
c?0f kmfOgfG; ln=
;[hgf kmfOgfG; ln=
k|f]u]|l;e kmfOgfG; sDkgL ln=
u'x]Zj/L dr]{06 a}ls P08 kmfOgfG; ln=
klZrdf~rn kmfOgfG; sDkgL ln=
s'j]/ dr]{06 kmfOgfG; ln=
lxdfno kmfOgfG; ln=
olt kmfOgfG; ln=
lk|ldo/ lkmgfG; ln=
l;len dr]{06 ljQLo ;+:yf ln=
uf]/vf kmfOgfG; ln=
;u/dfyf dr]{06 a}+ls P08 kmfOgfG; ln=
-v_

gjb'uf{ kmfOgfG; sDkgL ln=
h]laN; kmfOgfG; ln=
d~h'>L kmfOgflG;on OlGi6Ro"zg ln=
h]lgy kmfOgfG; ln=
gd:t] ljQLo ;+:yf ln=
clk kmfOgfG; ln=
g]kfn kmfOgfG; ln=
l;ghL{ kmfOgfG; ln=
cf]d kmfOgfG; ln=
l/nfoG; kmfOgfG; ln=
l/nfoan kmfOgfG; ln=
EofnL kmfOgfG; ln=
cfO=l;=Pkm=l;= kmfOgfG; ln=
o'lgog kmfOgfG; ln=
o'lgs kmfOgfG; ln=
sf:sL kmfOgfG; ln=
g]kfn cfjf; kmfOgfG; ln=
>LOGe]i6d]06 P08 kmfOgfG; sDkgL ln=
Pe/]i6 kmfOgfG; ln=
nf]6; OGe]i6d]G6 kmfOgfG; ln=
dN6Lkk{; lkmgfG; sDkgL ln
l;4fy{ kmfOgfG; ln=
kf]v/f kmfOgfG; ln=
/f]on dr]{06 a}+ls P08 kmfOgfG; ln=
nlIft lg/LIf0f
ljsf; a}+sx?
;fnkf ljsf; a}+s ln=, lbQm]n, vf]6f
-u_
ljz]if lg/LIf0f
ljsf; a}+sx?
dgsfdgf 8]enkd]06 a}+s ln=, sf7df8f}+ -@ k6s_
klZrdf~rn 8]enkd]06 a}+s ln=, a''6jn
s}nfz ljsf; a}+s ln=, k'tnL;8s

s}nfz ljsf; a}+s ln=,k'tnL;8s, sf7df8f}+
dgf:n' ljsf; a}+s ln=, uf]/vf
OG6/g]zgn 8]enkd]06 a}+s ln=,6]s', sf7df8f}+
-@ k6s_
;f]l;on 8]enkd]06 a}}+s ln=, gS;fn, sf7df8f}+
Uff}/Lz+s/ 8]enkd]06 a}}+s ln= sfjf;f]lt, gjnk/f;L
l;6L 8]enkd]06 a}+s ln=, kf]v/f, sf:sL

lqj]0fL 8]enkd]06 a}+s ln=, e/tk'/, lrtjg
6'l/hd\ 8]enkd]06 a}=s ln=, 7d]n, sf7df8f}+
lahg]z o'lge;{n 8]enkd]06 a}=s ln=
93

P; 8]enkd]06 a}+s ln=,gS;fn sf7df8f}+
klAns 8]enkd]06 a}+s ln=, k;f{, jL/u+h
ljZj ljsf; a]+s ln=, zfvf sfof{no, gf/fo0fu9
Pg=cfO{=8L=;L=8]enkd]06 a}+s ln=, b/jf/dfu{, sf7df8f}+
Pr P08 aL 8]ened]06 a}+s ln=, sdnfbL, sf7df8f}+
gf/fo0fL 8]enkd]06 a}}+s ln= /Tggu/, lrtjg

/fOlh+u 8]enkd]06 a}}+s ln= e/tk'/, lrtjg
-# k6s_
OFGk|mf:6Sr/ 8]enkd]06 a}}+s ln= 306f3/, sf7df8f}
ljZj ljsf; a}+s, kf]v/f, sf:sL
ljQ sDkgLx?
a}ej kmfOgfG; ln= -@ k6s_
l;len dr]{06 ljQLo ;+:yf ln=
lqmi6n kmfOgfG; ln=
hg/n kmfOgfG; ln= -# k6s_
lxdfno kmfOgfG; ln=
nlntk'/ kmfOgfG; ln=
-3_
gf/fo0fL g]zgn kmfOgfG; ln= -@ k6s_

g]kfn z]o/ dfs]{6\; P08 kmfOgfG; ln= -@ k6s_
klZrdf~rn kmfOgfG; sDkgL ln=
lkkN; kmfOgfG; ln=
o'lgs kmfOgfG; ln=
EofnL kmfOgfG; ln=
jN8{ dr]{06 a}+ls P08 kmfOgfG; sDkgL ln=
cg'udg lg/LIf0f
ljsf; a}+sx?
g]kfn sDo'lg6L 8]enkd]06 a}+s ln, a'6jn, ?kGb]xL
ljQ sDkgLx?
c?0f kmfOgfG; ln=
l;ghL{ kmfOgfG; ln=
;]G6n kmfOgfG; ln=
lqmi6n kmfOgfG; ln=
hg/n kmfOgfG; ln= -@ k6s_
nlntk'/ kmfOgfG; ln= -# k6s_
-_

g]kfn kmfOgfG; ln=
g]kfn z]o/ dfs]{6\; P08 kmfOgfG; ln= -@ k6s_
EofnL kmfOgfG; ln=
jN8{ dr]{06 a}+ls P08 kmfOgfG; sDkgL ln=-@ k6s_
ef}lts k"jf{wf/ lg/LIf0f

ljsf; a}+sx?
;Ktsf]zL 8]enkd]06 a}+s ln=, 6+sL l;gjf/L, df]/
OGk|mf:6Sr/ 8]enkd]06 a}+s ln=, sf7df8f}+
94
cg';"rL @=$
cfly{s jif{ @)^(&) df ;/sf/L C0fkqsf] ahf/ lgdf{tfsf] sfo{ ug]{ Ohfht k|fKt
l;=g+=
!=
@=
#=
$=
%=
^=
&=
*=
(=
!)=
!!=
!@=
!#=
!$=
!%=
!^=
!&=
!*=
!(=
@)=
@!=
@@=
@#=
@$=
@%=
@^=
@&=
@*=
@(=
#)=
#!=
#@=
##=
#$=
#%=
#^=
#&=
#*=
ahf/ lgdf{tfsf] gfd

df5fk'R5] a}+s lnld6]8
cfO{=;L=Pkm=;L= kmfOgfG; ln=
;g\/fOh a}+s lnld6]8
n'lDagL a}+s lnld6]8
P; 8]enkd]G6 a}+s ln=
;f]l;on 8]enkd]G6 a}+s ln=
;flgdf a}+s ln=
k|'8]lG;on kmfOgfG; ln=
k|e' kmfOgfG; s+= ln=
n'lDagL kmfOgfG; P08 lnlh s+=ln=
d]uf a}+s g]kfn ln=
efh'/g kmf=P08 ;]le s+=ln=-ljQLo ;+:yf+
l;Pdlj kmfOgfG; ln=
/f]on dr]{G6 a}+ls P08 kmfOgfG; ln=
Pgl8Olk 8]enkd]G6 a}+s ln=
PgcfOl8;L 8]enkd]G6 a}+s ln=
l;len a}+s ln=
g]kfn O08li6on P08 sdl;{on a}+s ln=
glan a}+s ln=
l;4fy{ a}+s ln=
nIdL a}+s ln=
u'8ljn kmfOgfG; s+=ln=-ljQLo ;+:yf_
uf]/vf kmfOgfG; ln=
Pg=cfO+=l8=;L=Soflk6n dfs]{6\; ln=
u|f08 a}+s g]kfn ln=
o'lgo; kmfOgfG; ln=
g]kfn kmfOgfG; ln=-g]lkmG:sf]_
;]~r'/L sdl;{on a}+s ln=
d~h'>L kmfOgfG;Lon OlGi6Ro"6 ln=
;'lk|d 8]enkd]G6 a}+s ln=
OG6/g]zgn lnlh P08 kmfOgfG; ln=
hgtf a}+s g]kfn ln=
gful/s nufgL sf]if
g]
kfn a+
unfb]
z a}
s ln=
+
PgPdlj a}
s ln=
+
lsi6 a}+s ln=
lSng Oglh{ 8]enkd]G6 a}+s ln=
l;=g+=
#(=
$)=
$!=
$@=
$#=
$$=
$%=
$^=
$&=
$*=
$(=
%)=
%!=
%@=
%#=
%$=
%%=
%^=
%&=
%*=
%(=
^)=
^!=
^@=
^#=
^$=
^%=
^^=
^&=
^*=
^(=
&)=
&!=
&@=
&#=
&$=
&%=
95
ahf/ lgdf{tfsf] gfd

>L OGe]i6d]G6 P08 kmfOgfG; ln=
gf/fo0fL g]zgn kmfOgfG; lnld6]8
o'lgs kmfOgfG; ln=
lqmi6n kmfOgfG; ln=
g]kfn PS;k|]; kmfOgfG; lnld6]8
k|f]u|]l;e kmfOgfG; lnld6]8
h]ljN; kmfOgfG; ln=
sfi7d08k 8]enkd]G6 a}+s ln=
l;len dr]{G6 ljQLo ;+:yf ln=
OG6/g]zgn 8]enkd]G6 a}+s ln=
xfd|f dr]{G6 a}+ls P08 kmfOgfG; ln=
lejf]/ lasf; a}+s ln=
ODkf]l/on kmfOgfG; lnld6]8
;]G6n kmfOgfG; ln=
u'x]Zj/L dr]{G6 a}+ls P08 kmfO{gfG; ln
;u/dfyf dr]{G6 a}+ls P08 kmfO{gfG; ln
lk|ldo/ lkmgfG; sDkgL ln=
nlntk'/ kmfOgfG; lnld6]8
l;4fy{ 8]enkd]G6 a}+s ln=
gjb'uf{ kmfOgfG; sDkgL lnld6]8
l;Gw' ljsf; a}+s ln=
lj/f6nIdL ljsf; a}+s lnld6]8
afudtL 8]enkd]G6 a}+s ln=
;xof]uL ljsf; a}+s ln=
klJns 8]enkd]G6 a}+s ln=
cGgk'0f{ kmfOgfG; sDkgL lnld6]8
l;6L 8]enkd]G6 a}+s ln=
km]jf kmfOgfG; lnld6]8
s}nfz ljsf; a}+s ln=
klZrdf~rn 8]enkd]G6 a}+s lnld6]8
a'6jn kmfOgfG; lnld6]8
u'NdL ljsf; a}+s lnld6]8
afu]Zj/L 8]enkd]G6 a}+s lnld6]8
dflnsf ljsf; a}+s ln=
cg';"rL @=%
;+rfns ;ldlt
-@)&) c;f/ d;fGt_

8f= o'j/fh vltj8f, ueg{/
cWoIf
>L zfGt/fh ;'j]bL, ;lrj, cy{ dGqfno
;b:o
>L uf]kfnk|;fb sfn], 8]k'6L ueg{/
;b:o
>L dxfk|;fb clwsf/L, 8]k'6L ueg{/
;b:o
k|f= 8f= >L/fd kf}8]n
;b:o
8f= /fdxl/ cof{n
;b:o
>L afns[i0fdfg l;+x
;b:o
cg';"rL @=^
ljlzi6 >]0fL / k|yd >]0fL clws[tx?sf] gfdfjnL

-@)&) c;f/ d;fGt_
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>L lnnfk|sfz l;6f}nf

>L lji0f' g]kfn
>L /fdhL /]UdL
>L efis/dl0f 1jfnL
>L dgdf]xgs'df/ >]i7
>L nf]saxfb'/ v8\sf
>L k|bLk/fh kf08]
>L xl/k|;fb sfn]
>L lqnf]rg k+u]gL
8f= dLgaxfb'/ >]i7
>L dx]z e/fO{
>L lzj/fh >]i7
>L g/]z 9sfn
>L gf/fo0fk|;fb kf}8]n
>L g/axfb'/ yfkf
8f= ljgf]b cfq]o
>L hgsaxfb'/ clwsf/L
>L k"0f{axfb'/ vqL
>L leid/fh 9'+ufgf
>L lrGtfd0fL l;jfsf]6L
>L nIdLk|kGg lg/f}nf
8f= z+s/k|;fb cfrfo{
clws[t ljlzi6
sfo{sf/L lgb]{zs, ljb]zL ljlgdo Joj:yfkg ljefu
sfo{sf/L lgb]{zs, ljsf; a}+s ;'kl/j]If0f ljefu
sfo{sf/L lgb]{zs, ljQ Joj:yfkg ljefu
sfo{sf/L lgb]{zs, a}+s tyf ljQLo ;+:yf lgodg ljefu
sfo{sf/L lgb]{zs, ljQ sDkgL ;'kl/j]If0f ljefu
sfo{sf/L lgb]{zs, a}+s ;'kl/j]If0f ljefu
sfo{sf/L lgb]{zs, a}+s;{ k|lzIf0f s]Gb|
sfo{sf/L lgb]{zs, a}+ls sfof{no
sfo{sf/L lgb]{zs, cfGtl/s n]vfk/LIf0f ljefu
sfo{sf/L lgb]{zs, cg';Gwfg ljefu
sfo{sf/L lgb]{zs, ;+:yfut of]hgf ljefu
sf=d'= sfo{sf/L lgb]{zs, ;fdfGo ;]jf ljefu
sf=d'= sfo{sf/L lgb]{zs, d'b|f Joj:yfkg ljefu
sf=d'= sfo{sf/L lgb]{zs, n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefu
sf=d'= sfo{sf/L lgb]{zs, /fi6 C0f Joj:yfkg ljefu
clws[t k|yd
lgb]{zs, ;+:yfut of]hgf ljefu
lgb]{zs, hgzlQm Joj:yfkg ljefu
lgb]{zs, a}+s tyf ljQLo ;+:yf lgodg ljefu
lgb]{zs, ljb]zL ljlgdo Joj:yfkg ljefu
lgb]{zs, n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefu
lgb]{zs, ljsf; a}+s ;'kl/j]If0f ljefu
Joj:yfks, g]kfn /fi6 a}+s, aL/u~h sfof{no
96

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>L wd{/fh ;fksf]6f

>L /fhgljqmd zfx
>L hulbZj/k|;fb clwsf/L
>L kj{ts'df/ sfsL{
>L lzjgfy kf08]
>L Vofdgf/fo0f 9sfn
>L e'jg sF8]n
>L /d]zs'df/ kf]v/]n
8f= g]lkmndftl df:s]
>L lbksaxfb'/ yfkf
>L pk]Gb|s'df/ kf}8]n
>L PlhGb|k|;fb n'O{6]n
8f= e'jg]zk|;fb kGt
8f= afdb]j l;Ub]n
>L jf;'b]j clwsf/L
>L k|B'Dgs'df/ e/fO{
8f= uf]kfnk|;fb e
>L gLnd 9'+ufgf -ltlD;gf_
>L emns zdf{ cfrfo{{
>L ch'{gaxfb'/ clwsf/L
>L z]/h+u /fgf
>L b]js'df/ 9sfn
>L a;Gtaxfb'/ zfSo
>L d's'Gbs'df/ If]qL
>L ls/0f lji6
>L an/fd k/fh'nL
>L /d]z bxfn -s_
>L xl/z/0f s]=;L=
>L lktfDa/ e08f/L
>L /fh]Gb| kl08t
>L ;'lgn pbf;
>L Clifs]z e
>L d's'Gb dxt
k|bLk/fh kf}8\ofn
8f= u'0ffs/ e
>L g/]z zfSo
>L ;'dgs'df/ clwsf/L
lgb]{zs, sfg"g ljefu

lgb]{zs, a}+ls sfof{no
lgb]{zs, a}+s;{ k|lzIf0f s]Gb|
lgb]{zs, a}+s ;'kl/j]If0f ljefu
lgb]{zs, ljQ sDkgL ;'kl/j]If0f ljefu
lgb]{zs, cg';Gwfg ljefu
lgb]{zs, ueg{/sf] sfof{no
Joj:yfks, g]kfn /fi6 a}+s, lj/f6gu/ sfof{no
lgb]{zs, kfFrf}+ kfl/jfl/s ah]6 ;e]{If0f cfof]hgf sfof{no
lgb]{zs, a}+ls sfof{no
lgb]{zs, n3'ljQ k|j4{g tyf ;'kl/j]If0f ljefu
lgb]{zs, ljQ Joj:yfkg ljefu
lgb]{zs, /fi6 C0f Joj:yfkg ljefu
lgb]{zs, hgzlQm Joj:yfkg ljefu
lgb]{zs, ljQ Joj:yfkg ljefu
lgb]{zs, d'b|f Joj:yfkg ljefu
Joj:yfks, g]kfn /fi6 a}+s, g]kfnu~h sfof{no
lgb]{zs, ueg{/sf] sfof{no
Joj:yfks, g]kfn /fi6 a}+s, l;4fy{gu/ sfof{no
lgb]{zs, ljb]zL ljlgdo Joj:yfkg ljefu
lgb]{zs, ;fdfGo ;]jf ljefu
Joj:yfks, g]kfn /fi6 a}+s, kf]v/f sfof{no
lgb]{zs, ljQLo hfgsf/L OsfO{
Joj:yfks, g]kfn /fi6 a}+s, hgsk'/ sfof{no
Joj:yfks, g]kfn /fi6 a}+s, wgu9L sfof{no
sf=d'= lgb]{zs, ljQ Joj:yfkg ljefu
sf=d'= lgb]{zs, 6S;f/ dxfzfvf
cGo lgsfodf sfhdf /x]sf k|yd >]0fL clws[tx?

!=
@=
lgb]{zs, >L dx]Zj/nfn >]i7

sf=d'= lgb]{zs, >L Zofdk|;fb vgfn
g]kfn a}+s lnld6]8 -sfh_

clVtof/ b'?kof]u cg';Gwfg cfof]u -sfh_
97
efu
#
;DklQ tyf bfloTj

cfo ljj/0f
ljQLo ljj/0fx?
(*
((
!)!
efu
#
g]kfn /fi6 a}+ssf] jflif{s ljQLo ljj/0f -ckl/is[t_
;DklQ tyf bfloTj
3=1
3=2
3=3
@)&) c;f/ d;fGtsf] jf;nft cg';f/ g]kfn /fi6 a}+ssf] ;DklQ tyf bfloTj @)^* c;f/
d;fGtsf] t'ngfdf !*=$ k|ltztn] j[l4 eO{ ?= %#& ca{ $& s/f]8 %@ nfv %$ xhf/ k'u]sf] 5 .
cl3Nnf] jif{ s'n ;DklQ tyf bfloTj $!=% k|ltztn] j[l4 eO{ @)^( c;f/ d;fGtdf ?= $%# ca{
*% s/f]8 #( nfv *) xhf/ k'u]sf] lyof] .
@)&) c;f/ d;fGtdf sfod s'n ;DklQdf ljb]zL d'b|f ;DklQsf] c+z **=# k|ltzt / :jb]zL d'b|f
;DklQsf] c+z !!=& k|ltzt /x]sf] 5 . @)^( c;f/ d;fGtdf pko'{Qm ;DklQx?sf] c+z qmdzM *&=!
k|ltzt / !@=( k|ltzt /x]sf] lyof] .
@)&) c;f/ d;fGtsf] s'n bfloTj tyf OlSj6Ldf :jb]zL d'b|f bfloTjsf] c+z &*=! k|ltzt,
OlSj6Lsf] c+z !*=@ k|ltzt tyf ljb]zL d'b|f bfloTjsf] c+z #=& k|ltzt /x]sf] 5 . @)^( c;f/
d;fGtdf pko'{Qm bfloTjx?sf] c+z qmdzM &*=@ k|ltzt, !&=^ k|ltzt / $=@ k|ltzt /x]sf] lyof] .
98

3=4
3=5
3=6
3=7
3=8
@)^( c;f/ d;fGtsf] t'ngfdf @)&) c;f/ d;fGtdf ljb]zL d'b|f ;DklQ @)=! k|ltztn] j[l4 EfO{
?= $&$ ca{ $# s/f]8 ^@ nfv %$ xhf/ k'u]sf] 5 . o;dWo] nufgLsf] c+z (@=( k|ltzt /x]sf] 5
eg] gub tyf a}+s df}Hbftsf] c+z %=^ k|ltzt, cGt/f{li6o d'b|f sf]if;Fusf] P;8Lcf/ ;+lrltsf] c+z
!=$ / cGo )=! k|ltzt /x]sf] 5 .
@)^( c;f/ d;fGtsf] t'ngfdf :jb]zL d'b|f ;DklQ &=# k|ltztn] a9]/ @)&) c;f/ d;fGtdf
?= ^# ca{ # s/f]8 () nfv k'u]sf] 5 . @)&) c;f/ d;fGtdf sfod s'n :jb]zL d'b|f ;DklQdf
;/sf/L ;'/If0fkqdf nufgLsf] c+z $&=$ k|ltzt, cGo nufgLsf] c+z @#=! k|ltzt, gub tyf a}+s
df}Hbftsf] c+z &=$ k|ltzt / shf{, k'gs{hf{ nufot cGo ;DklQsf] c+z @@=@ k|ltzt /x]sf] 5 .
ljb]zL d'b|f bfloTj @)^( c;f/ d;fGtsf] t'ngfdf #=( k|ltztn] a9\g uO{ @)&) c;f/ d;fGtdf
?= @) ca{ ! s/f]8 ^^ nfv $ xhf/ k'u]sf] 5 . @)&) c;f/ d;fGtsf] ljb]zL d'b|f bfloTjdf
cGt/f{li6o d'b|f sf]if;Fu ;DalGwt bfloTj / a}+s tyf cGo ;+:yfx?sf] lgIf]ksf] c+z qmdzM (!=^
k|ltzt / *=) k|ltzt /x]sf] 5 .
@)^( c;f/ d;fGtsf] t'ngfdf s'n :jb]zL d'b|f bfloTj !*=@ k|ltztn] j[l4 eO{ @)&) c;f/
d;fGtdf ?= $!( ca{ ^@ s/f]8 !& nfv $& xhf/ k'u]sf] 5 . :jb]zL d'b|f bfloTj cGtu{t
rngrNtLdf /x]sf] gf]6 !^=) k|ltztn] j[l4 eO{ ?= @## ca{ $^ s/f]8 k'u]sf] 5 . To;}u/L, lgIf]k
bfloTj @!=& k|ltztn], sd{rf/L ;DaGwL bfloTj @=^ k|ltztn], g]kfn ;/sf/nfO{ e'QmfgL ug'{kg]{
gfkmf #)=! k|ltztn] / cGt/f{li6o d'b|f sf]if;Fu ;DalGwt :jb]zL d'b|f bfloTj !(=^ k|ltztn] a9]sf]
5.
@)^( c;f/ d;fGtsf] t'ngfdf @)&) c;f/ d;fGtdf s'n OlSj6L @@=* k|ltztn] j[l4 ePsf] 5 .
o; cGtu{t hu]8f sf]if @#=& k|ltztn] j[l4 eO{ ?= ($ ca{ *# s/f]8 ^( nfv # xhf/ k'u]sf] 5
eg] z]o/ k"FhL ?= # ca{ /x]sf] 5 .
cfo ljj/0f
3=9
@)^( ;fpg ! ut]b]lv @)&) c;f/ #! ut];Ddsf] cfo ljj/0f cg';f/ cfly{s jif{ @)^(&) df
g]kfn /fi6 a}+ssf] hDdf v'b ;+rfng cfDbfgL cl3Nnf] jif{sf] t'ngfdf ^=( k|ltztn] 36L ?= !! ca{
^( s/f]8 @% nfv ($ xhf/ sfod ePsf] 5 . cfly{s jif{ @)^(&) sf] v'b ;+rfng cfDbfgLdf
:jb]zL d'b|f ljQLo ;DklQaf6 k|fKt v'b cfDbfgL ?= ! ca{ && s/f]8 *@ nfv !) xhf/ cyf{t\ !%=@
k|ltzt, ljb]zL d'b|f ljQLo ;DklQaf6 k|fKt cfDbfgL ?= ( ca{ $@ s/f]8 *# nfv #) xhf/ cyf{t\
*)=^ k|ltzt / cGo ;+rfng cfDbfgL ?= $* s/f]8 ^) nfv %# xhf/ cyf{t\ $=@ k|ltzt /x]sf]
5.
99
ljb]zL d'b|f ljQLo ;DklQaf6 k|fKt cfDbfgL ut jif{sf] t'ngfdf *=) k|ltztn] j[l4 eO{ ?= ( ca{
$$ s/f]8 @& nfv (! xhf/ k'u]sf] 5 eg] ljb]zL d'b|f ljQLo bfloTjtkm{sf] vr{ ?= !$ s/f]8 $^
nfv ! xhf/ /x]sf] 5 . kmn:j?k, ljb]zL d'b|faf6 v'b cfDbfgL ut jif{sf] t'ngfdf ;dLIff jif{df
*=! k|ltztn] j[l4 eO{ ?= ( ca{ $@ s/f]8 *# nfv #) xhf/ k'u]sf] 5 .
3=11 ;dLIff jif{df ljb]zL d'b|f ljQLo ;DklQaf6 k|fKt cfDbfgLdf Aofh cfDbfgLsf] c+z ((=% k|ltzt /
sldzg cfDbfgLsf] c+z )=% k|ltzt /x]sf] 5 . ljb]zL d'b|f ljQLo bfloTj tkm{sf] vr{dWo] Aofh
vr{sf] c+z $*=$ k|ltzt / Ph]G;L tyf ;]jf z'Nssf] c+z %!=^ k|ltzt /x]sf] 5 .
3=12 :jb]zL d'b|f ljQLo ;DklQaf6 k|fKt cfDbfgL ut jif{sf] t'ngfdf $@=$ k|ltztn] x|f; cfO{ ?= @ ca{
!( s/f]8 !# nfv %! xhf/ k'u]sf] 5 eg] :jb]zL d'b|f ljQLo bfloTj tkm{sf] vr{ @)=! k|ltztn]
36]/ ?= $! s/f]8 #! nfv $) xhf/ sfod ePsf] 5 . kmn:j?k, :jb]zL d'b|faf6 v'b cfDbfgL
cl3Nnf] jif{sf] t'ngfdf $%=( k|ltztn] x|f; cfO{ ?= ! ca{ && s/f]8 *@ nfv !) xhf/ sfod
ePsf] 5 .
3=13 :jb]zL d'b|f ljQLo ;DklQaf6 k|fKt cfDbfgLdf Aofh cfDbfgLsf] c+z (&=* k|ltzt /x]sf] 5 eg]
sldzg cfDbfgLsf] c+z @=@ k|ltzt dfq /x]sf] 5 . :jb]zL d'b|f ljQLo bfloTj vr{df Aofh vr{sf]
c+z @&=* k|ltzt / Ph]G;L tyf ;]jf z'Nssf] c+z &@=@ k|ltzt /x]sf] 5 .
3=14 ;dLIff jif{df ;fwf/0f vr{, k|zf;lgs vr{ tyf Joj:yf (Provisions) zLif{sdf cl3Nnf] jif{sf]
t'ngfdf %!=@ k|ltztn] x|f; cfO{ ?= # ca{ @* s/f]8 !* nfv @) xhf/ sfod ePsf]n] cfly{s jif{
@)^(&) sf] d'gfkmf -ljb]zL ljlgdo tyf k'gd"{Nofg nfexfgL ;dfof]hg cl3_ cl3Nnf] jif{sf]
t'ngfdf $$=# k|ltztn] j[l4 eO{ ?= * ca{ $! s/f]8 & nfv &$ xhf/ k'u]sf] 5 .
3=15 ;dLIff jif{sf] ljb]zL ljlgdo tyf k'gd"{Nofg nfe ;dfof]hg ubf{ v'b gfkmf ?= @# ca{ !& s/f]8
@& nfv *@ xhf/ /x]sf]df cGo cfDbfgL (Other Comprehensive Income) ?= $* s/f]8 &$ nfv
( xhf/ ;d]t u/L s'n cfDbfgL (Total Comprehensive Income) ?= @# ca{ ^^ s/f]8 ! nfv (!
xhf/ sfod ePsf] 5 . ut jif{ o:tf] cfDbfgL ?= #* ca{ $@ s/f]8 !# nfv !# xhf/ /x]sf] lyof] .
3=10
100
NEPAL RASTRA BANK

Statement of Financial Position
As on 31st Asadh, 2070 (15th July, 2013)
Note
PARTICULARS
As on 31-3-2070
As on 31-3-2069
NRs.
NRs.
ASSETS
Foreign Currency Financial Assets
Cash and Bank Balances
IMF Related Assets : Special Drawing Right Holdings
Investments
Other Receivables
Total Foreign Currency Assets
1
2
Local Currency Financial Assets

Investments in Government Securities
GON Overdraft
Investments in Financial and Other Institutions
Other Investments
Loans & Receivables and Refinance
Other Receivables
Sub-Total
Other Assets
Gold and Silver
Other Inventories
Property, Plant & Equipment
Intangible Assets
Other Assets
Sub-Total
Total Local Currency Assets
3
4
5
6
7
8
9
10
11
Total Assets
Contingent Assets
26,624,082,225
6,636,028,947
440,643,635,517
532,506,856
474,436,253,545
21,779,942,504
7,368,831,080
364,600,510,228
1,360,298,093
395,109,581,905
4,635,398,459
29,856,287,801
458,574,420
14,556,510,000
6,940,638,486
4,069,624,116
4 069 624 116
60,517,033,282
2,167,533,092
33,686,043,566
205,380,100
10,795,805,000
4,586,972,914
4,401,259,546
4 401 259 546
55,842,994,218
413,618,489
1,294,026,939
542,780,222
227,842,133
43,698,988
2,521,966,771
63,039,000,053
292,612,967
1,859,346,980
541,146,807
150,094,134
58,203,275
2,901,404,163
58,744,398,381
537,475,253,598
453,853,980,286
22c
Notes 1 to 22 are integral parts of the Statement of Financial Position

As per our report of the even date.
..
Ramji Regmi
(Executive Director)
..
(Bimala Subedi)
D t Auditor
Deputy
A dit General
G
l
Board of Directors:-
..
Dr. Yuba Raj Khatiwada
(Governor)
..
Maha Prasad Adhikari
(Dy. Governor)
..
Shanta Raj Subedi
Gopal Prasad Kaphle

(Dy. Governor)
..
(CA. Komal Bahadur Chitrakar)
Chartered Accountant
Kathmandu
Dr. Sri Ram Poudyal
.
(CA. Gopal Prasad Rajbahak)
Kathmandu
..
Dr. Ram Hari Aryal
..
Bal Krishna Man Singh
Date : 2070.07.28
Place : Kathmandu
101
NEPAL RASTRA BANK

As on 31st Asadh, 2070 (15th July, 2013)
PARTICULARS
Note
As on 31-3-2070
NRs.
As on 31-3-2069
NRs.
LIABILITIES
Foreign Currency Financial Liabilities
Deposit from Banks and Other Agencies
IMF Related Liabilities
Other Liabilities
Total Foreign Currency Liabilities
Local Currency Financial Liabilities
IMF Related Deposit Liabilities
GON Deposit
Deposit and Other Balances
Bills Payable
Staff Liabilities
Other Payables
12
13
14
1,594,020,488
18,343,388,194
79,195,123
20,016,603,805
1,000,369,226
18,261,630,791
2,373,189
19,264,373,206
15
7,030,604,523
516,084,944
147,549,387,334
734,091,342
8,753,722,429
219,815,394
164,803,705,966
5,880,083,908
10,989,296,158
121,241,187,353
850,219,745
8,532,806,680
233,460,746
147,727,054,590
20
233,460,000,000
5,500,000,000
15,858,041,251
254,818,041,251
419,621,747,217
201,250,000,000
4,227,000,000
1,708,840,609
207,185,840,609
354,912,895,199
21
3,000,000,000
94,836,902,576
97,836,902,576
3,000,000,000
76,676,711,881
79,676,711,881
537,475,253,598
453,853,980,286
16
17
18
Sub-Total
Other Liabilities
Currency in Circulation
Surplus Payable to GoN
Sundry Liabilities
19
Sub-Total
Total Local Currency Liabilities
EQUITY
Capital
Reserves
Total Equity
Total Liabilities and Equity

Contingent Liabilities and Commitments
Notes 1 to 22 are integral parts of the Statement of Financial Position
22b
..
Ramji Regmi
..
(Bimala Subedi)
Deputy Auditor General
Board of Directors:..
(Governor)
Gopal Prasad Kaphle

(Dy. Governor)
..
(Dy. Governor)
Dr. Sri Ram Poudyal
..
Sh
Shanta
Rajj S
Subedi
b di
..
Kathmandu
.
Kathmandu
..
Dr. Ram Harii Aryal
A l
...
Date : 2070.07.28
Place : Kathmandu
102
NEPAL RASTRA BANK

Statement of Comprehensive Income
FOR THE YEAR ENDED 31ST ASHADH, 2070 (15TH JULY, 2013)
For the Year Ended

31-3-2070
NRs.
For the Year Ended

31-3-2069
NRs.
23
24
9,398,346,054
44,444,998
9,442,791,052
8,500,428,740
244,800,337
8,745,229,077
25
26
7,004,816
7,455,852
14,460,668
9,428,330,384
18,158,791.00
6,089,191.00
24,247,982
8,720,981,095
23
24
2,144,092,714
47,257,816
2,191,350,530
3,802,294,858
4,268,845
3,806,563,703
25
26
114,884,495
298,255,610
413,140,105
1,778,210,425
176,437,818
340,824,841
517,262,659
3,289,301,044
Other Operating Income

Total Net Operating Income
27
486,053,470
11,692,594,279
542,656,795
12,552,938,934
General, Administrative Expenses & Provisions

Profit before Foreign Exhange and Revaluation Gain/(Loss)
Net Foreign Exchange Gain
Net Gold and Silver Revaluation Gain/(Loss)
Securities Revaluation Gain
NET PROFIT FOR THE YEAR
28
3,281,820,417
8,410,773,862
15,562,870,559
(1,653,891,818)
853,028,937
23,172,781,540
6,726,240,588
5,826,698,346
30,764,828,683
1,706,448,801
2,449,259
38,300,425,089
PARTICULARS
Note
Operating Income:
Income from Foreign Currency Financial Assets
Interest Income
Commission Income
Sub Total
Expenses on Foreign Currency Financial Liabilities
Interest Expenses
Agency and Service Charge
Sub Total
Net Income from Foreign Currency
Income from Local Currency Financial Assets
Interest Income
Commission Income
Sub Total
Expenses on Local Currency Financial Liabilities
Interest Expenses
Sub Total
Net Income from Local Currency Financial assets
Other Comprehensive Income

Changes in Fair Value of Investment in Equity Instruments
Actuary Gain on Defined Benefit Plan of Employee Benefit
Other Comprehensive Income for the Year
TOTAL COMPREHENSIVE INCOME
209,851,320
277,557,837
487,409,157
23,660,190,697
120,887,600
120,887,600
38,421,312,689
Notes 23 to 28 are integral parts of the Statement of Comprehensive Income

..
Ramji Regmi

..
(Bimala Subedi)
(Governor)
..
(Dy. Governor)
Gopal Prasad Kaphle

(Dy. Governor)
..
.
(CA. Komal Bahadur Chitrakar) (CA. Gopal Prasad Rajbahak)
Dr. Sri Ram Poudyal
Kathmandu
Kathmandu
..
Shanta Raj Subedi
..
Dr. Ram Hari Aryal
...
Date : 2070.07.28
Place : Kathmandu
103
NEPAL RASTRA BANK

STATEMENT OF CASH FLOWS
PARTICULARS
Cash Flow From Operating Activities:
Total Comrehensive Income for the Year
Adjustments:
Gold and Silver Revaluation (gain)/loss (Net)
Revaluation (Gain) or Loss on Foreign Exchange
Actuarial Gain/Loss
Depreciation & Amortisation
Note Printing Expenses
Dividend Income
Provisions no Longer Required Written Back
Grant Income
Profit from Sale of Assets/ Investments
Assets Written Off
Interest paid on PRGF Loan & ACU
Provision for Doubtful Sundry Accruals
Provision for Doubtful Investment
Provision Others
Cash Flow From Operation Before Inc / Dec in Operating Assets
(Increase)/Decrease in Operating Assets
Refinance & Loans
Gold & Silver
Inventories
Other Receivable
Increase/(Decrease) in Operating Liabilities
Government Deposit
SDR Allocation
Deposit Liabilities
Bills Payable
Deferred Staff Liabilities
Other Liabilities
Sundry Liabilities
Total (A)
Net Cash Flow From Operating Activities (A)
Cash Flow From Investing Activities:
Net Decrease in Government Securities and Bank Deposits
Sale/Purchase of Investment in Financial Institutions
Purchase of Investments-Other
Purchase of Property, Plant & Equipment
Sale of Property, Plant & Equipment
Purchase of Intangible Assets
Dividend Income
Total (B)
Net Cash Flow From Investing Activities (B)
Cash Flow From Financing Activities:
Bank Note Issued
Increase/Decrease in PRGF Loan & ACU
Interest Paid on PRGF Loan & ACU
Surplus Paid to GON
Total (C)
Net Cash Flow From Financing Activities (C)
Net Cash Flow for the Year (A+B+C)
Revaluation Gain or Loss on Foreign Exchange
Cash and Cash Equivalent at the Beginning of the Year
Cash and Cash Equivalent at the end of the Year (Note - 30)
For the Year Ended

31-3-2070
NRs.
For the Year Ended

31-3-2069
NRs.
23,660,190,697
38,309,243,399
1,653,891,818
(15,562,870,559)
(1,062,880,257)
(277,557,837)
67,581,918
593,176,992
(6,408,531)
(62,250,227)
(245,380)
(4,245,354)
635,846
6,962,045
3,775,258
9,009,756,427
(6,329,558,751)
(2,353,665,572)
(5,118,191,923)
(31,632,209)
1,173,930,953
32,779,721,116
(10,473,211,214)
679,565,898
28,052,371,859
(112,314,158)
498,473,586
(14,365,498)
14,149,200,643
35,459,918,793
(1,706,448,801)
(30,767,277,942)
57,979,367
649,863,713
(639,395)
195,822
18,137,209
10,329,878
247,900,000
3,352,949
6,822,636,199
5,179,388,064
10,367,932,624
(2,724,349,388)
(872,706,364)
(1,591,488,807)
84,282,897,869
20,764,094,278
1,391,819,604
59,138,591,673
143,618,391
2,837,528,109
(319,590,142)
326,835,956
96,284,922,132
(113,512,249,751)
(43,343,000)
(3,698,454,773)
(64,133,054)
4,744,121
(83,719,513)
6,408,531
(117,390,747,438)
2,996,449,954
19,591,464
(229,777,141)
639,395
2,786,903,671
32,210,000,000
(597,808,495)
(6,962,045)
(4,227,000,000)
27,378,229,460
(54,552,599,185)
15,562,870,559
374,043,295,908
335,053,567,282
33,630,000,000
913,995,664
(18,137,209)
(3,220,000,000)
31,305,858,455
130,377,684,258
30,767,277,942
212,898,333,708
374,043,295,908
Note 32 is the integral part of the Statement of Cash Flows

..
Ramji Regmi
..
(Bimala Subedi)
(Governor)
Gopal Prasad Kaphle

(Dy. Governor)
..
(Dy. Governor)
Dr. Sri Ram Poudyal
..
Shanta Raj Subedi
..
Dr. Ram Hari Aryal
....
..
Kathmandu
.
Kathmandu
Date : 2070.07.28
Place : Kathmandu
104
NEPAL RASTRA BANK

Statement of Changes in Equity
NRs
PARTICULARS
Capital
Balance as on 1st Shrawan 2068

Adjustment for Prior Period Income
Restated Balance
Net Profit for the year
Appropriation of Profit:
To General Reserve
To Monetary Liability Reserve
To Exchange Equilisation Fund
To Gold & Silver Equilisation Reserve
To Revaluation Reserve
To Other Reserve
Inter Fund Transfer:
Gold & Silver to General Reserve
Other Reserve to General Reserve
Balance Profit Transfer to Government
3,000,000,000

To General Reserve
To Other Reserve
Balance as on 31st Asadh 2070
3,000,000,000
Statutory Reserve
Monetary
Exchange
General Reserve
Liability
Equilisation
Reserve
Fund
14,307,172,070
1,798,600,000
11,761,771,035
14,307,172,070
1,798,600,000
11,761,771,035
Gold & Silver

Equilisation
Reserve
Fair Value
Reserve
Revaluation
Reserve
Actuary
Gain/Loss
Reserve
Other Reserves
5,368,797,475
9,239,632,101
5,368,797,475
9,239,632,101
Retained
Earning
Total
6,426,511
6,426,511
38,300,425,089
45,475,972,681
6,426,511
45,482,399,192
38,300,425,089
120,887,600
(593,866,400)
(282,378,400)
(30,764,828,683)
(1,706,448,801)
(2,449,259)
(732,691,881)
(4,227,000,000)
79,676,711,881
23,172,781,540
487,409,157
(5,500,000,000)
97,836,902,577
120,887,600
593,866,400
282,378,400
30,764,828,683
1,706,448,801
2,449,259
732,691,881
232,727,266
1,358,438,040
3,000,000,000
16,492,203,776
(232,727,266)
(1,358,438,040)
2,080,978,400
42,526,599,718
6,842,519,010
120,887,600
2,449,259
8,613,885,942
(4,227,000,000)
(2,811,824)
23,172,781,540
209,851,320
277,557,837
1,357,537,200
420,398,100
15,562,870,559
(1,653,891,818)
853,028,937
1,130,026,738
1,149,768,420
3,000,000,000
18,999,509,396
(1,357,537,200)
(420,398,100)
(15,562,870,559)
1,653,891,818
(853,028,937)
(1,130,026,738)
(1,149,768,420)
2,501,376,500
58,089,470,277
5,188,627,192
330,738,920
855,478,196
277,557,837
8,594,144,260
(5,500,000,000)
-
Boar od Directos:
..
(Governor)
Gopal Prasad Kaphle

(Dy. Governor)
..
(Dy. Governor)
Dr. Sri Ram Poudyal
..
Shanta Raj Subedi
..
Dr. Ram Hari Aryal
.
Ramji Regmi
Executive Director
..
(Bimala Subedi)
..
Kathmandu
....
105
.
Kathmandu
Date : 2070.07.28
Place : Kathmandu
NEPAL RASTRA BANK

For the Year Ended

31-3-2070
NRs.
For the Year Ended

31-3-2069
NRs.
23
24
9,398,346,054
44,444,998
9,442,791,052
8,500,428,740
244,800,337
8,745,229,077
25
26
7,004,816
7,455,852
14,460,668
9,428,330,384
18,158,791.00
6,089,191.00
24,247,982
8,720,981,095
23
24
2,144,092,714
47,257,816
2,191,350,530
3,802,294,858
4,268,845
3,806,563,703
25
26
114,884,495
298,255,610
413,140,105
1,778,210,425
176,437,818
340,824,841
517,262,659
3,289,301,044
Other Operating Income

Total Net Operating Income
27
486,053,470
11,692,594,279
542,656,795
12,552,938,934
General, Administrative Expenses & Provisions

Profit before Foreign Exhange and Revaluation Gain/(Loss)
Net Foreign Exchange Gain
Net Gold and Silver Revaluation Gain/(Loss)
NET PROFIT FOR THE YEAR
28
3,281,820,417
8,410,773,862
15,562,870,559
(1,653,891,818)
853,028,937
23,172,781,540
6,726,240,588
5,826,698,346
30,764,828,683
1,706,448,801
2,449,259
38,300,425,089
PARTICULARS
Note
Operating Income:
Income from Foreign Currency Financial Assets
Interest Income
Commission Income
Sub Total
Expenses on Foreign Currency Financial Liabilities
Interest Expenses
Sub Total
Net Income from Foreign Currency
Income from Local Currency Financial Assets
Interest Income
Commission Income
Sub Total
Expenses on Local Currency Financial Liabilities
Interest Expenses
Sub Total
Net Income from Local Currency Financial assets

Changes in Fair Value of Investment in Equity Instruments
Actuary Gain on Defined Benefit Plan of Employee Benefit
Other Comprehensive Income for the Year
TOTAL COMPREHENSIVE INCOME
209,851,320
277,557,837
487,409,157
23,660,190,697
120,887,600
120,887,600
38,421,312,689
Notes 23 to 28 are integral parts of the Statement of Comprehensive Income

..
Ramji Regmi

..
(Bimala Subedi)
(Governor)
..
(Dy. Governor)
Gopal Prasad Kaphle

(Dy. Governor)
..
.
(CA. Komal Bahadur Chitrakar) (CA. Gopal Prasad Rajbahak)
Dr. Sri Ram Poudyal
Kathmandu
Kathmandu
..
Shanta Raj Subedi
..
Dr. Ram Hari Aryal
...
Date : 2070.07.28
Place : Kathmandu
103
NEPAL RASTRA BANK

STATEMENT OF CASH FLOWS
PARTICULARS
Cash Flow From Operating Activities:
Total Comrehensive Income for the Year
Adjustments:
Gold and Silver Revaluation (gain)/loss (Net)
Revaluation (Gain) or Loss on Foreign Exchange
Actuarial Gain/Loss
Depreciation & Amortisation
Note Printing Expenses
Dividend Income
Provisions no Longer Required Written Back
Grant Income
Profit from Sale of Assets/ Investments
Assets Written Off
Interest paid on PRGF Loan & ACU
Provision for Doubtful Sundry Accruals
Provision for Doubtful Investment
Provision Others
Cash Flow From Operation Before Inc / Dec in Operating Assets
(Increase)/Decrease in Operating Assets
Refinance & Loans
Gold & Silver
Inventories
Other Receivable
Increase/(Decrease) in Operating Liabilities
Government Deposit
SDR Allocation
Deposit Liabilities
Bills Payable
Deferred Staff Liabilities
Other Liabilities
Sundry Liabilities
Total (A)
Net Cash Flow From Operating Activities (A)
Cash Flow From Investing Activities:
Net Decrease in Government Securities and Bank Deposits
Sale/Purchase of Investment in Financial Institutions
Purchase of Investments-Other
Purchase of Property, Plant & Equipment
Sale of Property, Plant & Equipment
Purchase of Intangible Assets
Dividend Income
Total (B)
Net Cash Flow From Investing Activities (B)
Cash Flow From Financing Activities:
Bank Note Issued
Increase/Decrease in PRGF Loan & ACU
Interest Paid on PRGF Loan & ACU
Surplus Paid to GON
Total (C)
Net Cash Flow From Financing Activities (C)
Net Cash Flow for the Year (A+B+C)
Revaluation Gain or Loss on Foreign Exchange
Cash and Cash Equivalent at the Beginning of the Year
Cash and Cash Equivalent at the end of the Year (Note - 30)
For the Year Ended

31-3-2070
NRs.
For the Year Ended

31-3-2069
NRs.
23,660,190,697
38,309,243,399
1,653,891,818
(15,562,870,559)
(1,062,880,257)
(277,557,837)
67,581,918
593,176,992
(6,408,531)
(62,250,227)
(245,380)
(4,245,354)
635,846
6,962,045
3,775,258
9,009,756,427
(6,329,558,751)
(2,353,665,572)
(5,118,191,923)
(31,632,209)
1,173,930,953
32,779,721,116
(10,473,211,214)
679,565,898
28,052,371,859
(112,314,158)
498,473,586
(14,365,498)
14,149,200,643
35,459,918,793
(1,706,448,801)
(30,767,277,942)
57,979,367
649,863,713
(639,395)
195,822
18,137,209
10,329,878
247,900,000
3,352,949
6,822,636,199
5,179,388,064
10,367,932,624
(2,724,349,388)
(872,706,364)
(1,591,488,807)
84,282,897,869
20,764,094,278
1,391,819,604
59,138,591,673
143,618,391
2,837,528,109
(319,590,142)
326,835,956
96,284,922,132
(113,512,249,751)
(43,343,000)
(3,698,454,773)
(64,133,054)
4,744,121
(83,719,513)
6,408,531
(117,390,747,438)
2,996,449,954
19,591,464
(229,777,141)
639,395
2,786,903,671
32,210,000,000
(597,808,495)
(6,962,045)
(4,227,000,000)
27,378,229,460
(54,552,599,185)
15,562,870,559
374,043,295,908
335,053,567,282
33,630,000,000
913,995,664
(18,137,209)
(3,220,000,000)
31,305,858,455
130,377,684,258
30,767,277,942
212,898,333,708
374,043,295,908
Note 32 is the integral part of the Statement of Cash Flows

..
Ramji Regmi
..
(Bimala Subedi)
(Governor)
Gopal Prasad Kaphle

(Dy. Governor)
..
(Dy. Governor)
Dr. Sri Ram Poudyal
..
Shanta Raj Subedi
..
Dr. Ram Hari Aryal
....
..
Kathmandu
.
Kathmandu
Date : 2070.07.28
Place : Kathmandu
104
NEPAL RASTRA BANK

Statement of Changes in Equity
NRs
PARTICULARS
Capital

Adjustment for Prior Period Income
Restated Balance
To General Reserve
To Other Reserve
3,000,000,000

To General Reserve
To Other Reserve
Balance as on 31st Asadh 2070
3,000,000,000
Statutory Reserve
Monetary
Exchange
General Reserve
Liability
Equilisation
Reserve
Fund
14,307,172,070
1,798,600,000
11,761,771,035
14,307,172,070
1,798,600,000
11,761,771,035
Gold & Silver

Equilisation
Reserve
Fair Value
Reserve
Revaluation
Reserve
Actuary
Gain/Loss
Reserve
Other Reserves
5,368,797,475
9,239,632,101
5,368,797,475
9,239,632,101
Retained
Earning
Total
6,426,511
6,426,511
38,300,425,089
45,475,972,681
6,426,511
45,482,399,192
38,300,425,089
120,887,600
(593,866,400)
(282,378,400)
(30,764,828,683)
(1,706,448,801)
(2,449,259)
(732,691,881)
(4,227,000,000)
79,676,711,881
23,172,781,540
487,409,157
(5,500,000,000)
97,836,902,577
120,887,600
593,866,400
282,378,400
30,764,828,683
1,706,448,801
2,449,259
732,691,881
232,727,266
1,358,438,040
3,000,000,000
16,492,203,776
(232,727,266)
(1,358,438,040)
2,080,978,400
42,526,599,718
6,842,519,010
120,887,600
2,449,259
8,613,885,942
(4,227,000,000)
(2,811,824)
23,172,781,540
209,851,320
277,557,837
1,357,537,200
420,398,100
15,562,870,559
(1,653,891,818)
853,028,937
1,130,026,738
1,149,768,420
3,000,000,000
18,999,509,396
(1,357,537,200)
(420,398,100)
(15,562,870,559)
1,653,891,818
(853,028,937)
(1,130,026,738)
(1,149,768,420)
2,501,376,500
58,089,470,277
5,188,627,192
330,738,920
855,478,196
277,557,837
8,594,144,260
(5,500,000,000)
-
Boar od Directos:
..
(Governor)
Gopal Prasad Kaphle

(Dy. Governor)
..
(Dy. Governor)
Dr. Sri Ram Poudyal
..
Shanta Raj Subedi
..
Dr. Ram Hari Aryal
.
Ramji Regmi
Executive Director
..
(Bimala Subedi)
..
Kathmandu
....
105
.
Kathmandu
Date : 2070.07.28
Place : Kathmandu
Nepal Rastra Bank

Notes on the Financial Statements: NFY 2069/70 (2012/13 AD)
A.
1.
General Information
Incorporation
Nepal Rastra Bank (NRB), the Central Bank of Nepal, was incorporated under Nepal
Rastra Bank Act, 2012 as superseded by NRB Act 2058. The Bank is domiciled in
Nepal and its central office is located at Baluwatar, Kathmandu. The Banks jurisdiction
is spread throughout the country. The main activities of the Bank include:
Formulating necessary monetary and foreign exchange policies.

Issuing of currency in circulation.
Promoting stability and liquidity required in banking and financial sector.
Developing a secure, healthy and efficient system of payment.
Regulating, inspecting, supervising and monitoring the banking and financial system.
Promoting entire banking and financial system of Nepal.
2.
Fiscal Year
The financial statements relate to the fiscal year 2069/70 i.e.1st Shrawan 2069 to 31st
Ashadh 2070 corresponding to Gregorian calendar 16th July 2012 to 15th July 2013.
The previous year was 1st Shrawan 2068 to 31st Ashadh 2069 (17th July 2011 to 15th
July 2012). The corresponding information presented in the financial statements for the
previous year has been rearranged and reclassified in accordance with IAS 8
"Accounting Policies, Changes in Accounting Estimates and Errors", wherever
necessary.
3.
Directors Responsibility Statement

The Board of Directors of the Bank is responsible for preparation and presentation of
the banks financial statements and for the estimates and judgments used in them. The
Board has approved the financial statements for the year ended 31st Ashadh 2070 on
Kartik 28, 2070 (November 14, 2013).
4.
Controlling Body
The controlling body of the Bank is the Government of Nepal (GoN) holding 100
percent of its capital. In the normal course of its operations, the Bank enters into
following transactions with GoN and state controlled enterprises/entities:
Acting as the fiscal agent and financial advisor of the government;
Acting as a banker to the government;
Acting as the agent of government or its agencies and institutions, provide
guarantees, participate in loans to government and related institutions;
Acting as agent of government, the Bank issues securities of government, purchases
unsubscribe portion of any issue and amounts set aside for the Bank;
Acting as the agent of government, the Bank manages public debt and foreign
reserves.
106
The Bank does not ordinarily collect any commission, fees or other charges for services,
which it renders, to the government or related entities except where agreement states
otherwise.
Transactions with the government and state controlled enterprises/entities, outstanding
balances and commitments are not disclosed in consonance with IAS 24.25.
5.
Basis of Preparation
The significant accounting policies applied in the preparation of financial statements are
set out below. These policies are consistently applied to all the years presented, except
for the changes in accounting policies presented in para 7 below.
Financial statements components and presentation
The financial statements comprise the Statement of Financial Position, Statement of
Comprehensive Income shown in one single statement, the Statement of Changes in
Equity, the Statement of Cash flows and the notes to the accounts.
The financial statements are prepared, as far as possible, in accordance with the
International Financial Reporting Standards (IFRS). The deviations, if any, from IFRS
are noted wherever applicable. The standards that are not fully complied with included
IAS 39 Financial Instruments Recognition and Measurement, IAS 28 Investment in
associates, IAS 27 Consolidated and Separate Financial statements, IAS 16
Property, Plant and Equipment and IAS 36 Impairment of Assets.
Assets and liabilities are presented in the Statement of Financial Position in the order of
their liquidity. Expenses are classified as per their nature.
Cash flow information is prepared, on a cash basis, using the indirect method
Basis of Recognition and Measurement
The financial statements are prepared on an accrual basis of accounting and interest
income is recognized in the effective interest rate method.
The financial statements are prepared on the historical cost measurement basis except
for the following material items in the Statement of Financial Position.
Non-derivative financial instruments at fair value through profit or loss are measured
at fair value
Available for Sale financial assets, except for equity investments whose fair value
are not available, are measured at fair value
Derivative financial instruments are measured at fair value
Inventories are measured at cost or net realizable value whichever is lower.
Gold investment assets other than Inventories are measured at fair value
Gratuity and Pension Fund; and Staff Security Fund are measured at present value of
Defined Benefits Obligation.
Functional and Presentation Currency
The financial statements are presented in Nepalese Rupee, which is the Bank's
functional currency. The figures are rounded to nearest integer, except otherwise
indicated.
Use of Estimates and Judgments
The preparation of financial statements requires management to make critical
judgments, estimates and assumptions that affect the application of accounting policies
107
and reported amounts of the assets, liabilities, incomes and expenses. The actual result
may differ from these estimates. Management believes that the underlying assumptions
are appropriate and that the financial statements present the financial position and
results fairly.
Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to
accounting estimates are recognized in the period in which the estimates are revised and
in any future period affected. Information about assumptions and estimation that have a
significant risk of resulting in a material adjustment within the next financial year are:
6.
Key assumptions used in discounted cash flow projections

Measurement of defined benefit obligations
Provisions and contingencies
Determination of net realizable value
Determination of useful life of the property, plants and equipment
Determination of capitalization value of the intangible assets
Significant Accounting Policies

i.
Revenue recognition
Revenue is recognized when it is probable that the economic benefits associated with
the transaction will flow to the Bank and the amount of revenue can be measured
reliably. Revenue is not recognized during the period in which its recoverability of
income is not probable. Accordingly, interest income from certain banks and financials
which are declared as problematic and receipt of interest from which is not forthcoming.
Interest incomes are recognized on effective interest rate method whereas other incomes
are recognized on an accrual basis of accounting.
ii. Financial Instruments
The financial instruments, consisting of financial assets and financial liabilities, are
segregated between foreign currency and local currency items. Financial assets and
liabilities are set off and net amount presented in the Statement of Financial Position
when and only when, the Bank has a legal right to offset the amount and intends either
to settle it on a net basis or to realize the asset and settle the liability simultaneously.
a. Financial Assets
All financial assets are recognized initially on trade date, which is the date when the
Bank becomes a party to the contractual provisions of the instruments except for Loans
and advances which is recognized on the date of origination. Financial assets are
derecognized when the contractual rights to the cash flows from the asset expire, or the
right to receive the contractual cash flow in which substantially all risk and rewards of
the ownership of the financial assets is transferred. Any interest in such transferred
financial assets that are created or retained by the Bank is recognized as a separate asset
or liability.
Financial assets (Non-derivative) are classified into the following categories: (a)
Financial assets at fair value through profit or loss, (b) Held to maturity, (c) Loans and
advances and (d) Available for sale.
108
Financial assets at fair value through profit or loss

Financial assets are designated as at fair value through profit or loss if the Bank
manages such investments and make purchase and sale decisions based on its fair value
in accordance with investment strategy. Attributable transaction costs and changes in
value are taken to revenue.
Held-to-Maturity Financial Assets
Held-to-maturity asset are financial assets with fixed or determinable payments and
fixed maturity (e.g., debt securities) that the Bank has the positive intent and ability to
hold till maturity. Held to maturity financial assets are recognized initially at fair value
plus any directly attributable transaction cost. Subsequent to initial recognition, held to
maturity financial assets are measured at amortized cost using effective interest rate
method less any impairment losses.
Loans and Receivables
Loans and receivables are non-derivative financial assets with fixed or determinable
payments that are not quoted in an active market. They typically arise when the Bank
provides loans; investment in debt instruments and deposits held in other banks with no
intention of trading or making short-term profit and comprise loans and advances
including bonds purchased at original issuance. They are initially recognized at fair
value plus any directly attributable transaction cost. Subsequent to initial recognition,
held to maturity financial assets are measured at amortized cost using effective interest
rate method less any impairment losses. Loans and receivables comprise cash and cash
equivalents, trade and other receivables, loans provided to employees.
Available-for-Sale Financial Assets
Available-for-sale financial assets are non-derivative financial assets that are designated
as available-for-sale or not classified in any of the above category. Available-for-sale
financial assets are recognized initially at fair value plus any directly attributable
transaction cost. Subsequent to initial recognition, available-for-sale financial assets are
measured at fair value and changes therein, other than impairment losses which are
recognized in other comprehensive income and presented in the fair value reserve in
equity. When an investment is derecognized, gain or loss accumulated in equity is
reclassified to profit or loss. Available-for-sale financial assets comprise investment in
equity instruments.
b. Financial Liabilities
All other financial liabilities are recognized initially on the trade date, which is the date
that the bank becomes a party to the contractual provisions of the instrument except for
Debt securities which are initially recognized on the date that they are issued. A
financial liability is derecognized when its contractual obligations are discharged,
cancelled or expires. Non derivatives financial liabilities are classified into the other
financial category. Such financial liabilities are recognized initially at fair value less any
directly attributable transaction cost. Subsequent to initial recognition, these financial
liabilities are measured at amortized costs using effective interest method.
c. Fair value
The fair value of a financial instrument is the amount for which an asset could be
exchanged, or a liability settled, between knowledgeable, willing parties at an arms
length transaction. Quoted market values represent fair value when a financial
instrument is traded in an organized and liquid market. Where quoted market values are
109
not available, fair values are estimated by other techniques such as discounted cash
flows etc.
d. Impairment Losses
The Bank recognizes the impairment of financial assets in case there is objective
evidence that the assets have been impaired. Impairment of an individual asset is tested
at each balance sheet date.
iii.
Currency in circulation
Currency in circulation represents notes issued by the Bank as a sole currency issuing
authority in Nepal. Currency notes issued by the Bank are legal tender under the NRB
Act 2058. This represents the liability of the Bank towards the holder of the currency
note. The liability for notes in circulation is recorded at face value in the balance sheet.
These liabilities are supported by assets including foreign currency, foreign securities and
government securities etc. as permitted by Nepal Rastra Bank Act 2058.
The Bank also issues coins of various denominations for circulation. However, currency
circulation liability does not include the liability on account of coins in circulation
because the bank does not bear any obligation towards the holder of such coins.
iv.
Transactions on Repurchase Obligations (Repo) and Reverse Repo
Repurchase (Repo) and reverse repo of securities are recorded as follows:

a) Securities sold subject to repurchase arrangements (Repo) are recorded as
investment in government securities. The obligation to repurchase is shown as
liabilities for securities sold under agreement to repurchase and the difference
between the sale and repurchase value is accrued on a pro rata basis and recorded as
expense.
b) Securities purchased under agreements to resell (reverse repos) are recorded as
loans and advances to other banks or customers, as appropriate. The difference
between sale and repurchase price is treated as interest and accrued over the life of
the agreements using the effective interest method. Securities lent to counterparties
are also retained in the statement of financial position.
v.
Foreign Currency transactions and balances translations
Income and expenditure denominated in foreign currency are translated into Nepalese
Rupees on the basis of exchange rate prevailing on the value date. Assets and liabilities
in foreign currencies as at the yearend are translated into Nepalese Rupees on buying
exchange rate prevailing on the balance sheet date. Exchange differences are taken to
revenue. An amount equivalent to the net exchange gain /loss during the year is
transferred to/from Exchange Equalization Fund through Statement of Comprehensive
Income.
vi.
Gold Replacement Fund
Gold Replacement Fund is created for the for the purpose of replenishing the stock of
gold and silver sold. An amount equivalent to the cost price of the gold or silver
purchased is transferred from Gold Replacement Fund to General Reserve account.
110
vii. Gold and Silver (other than inventory)

Gold and Silver other than those held as inventory is stated at market value and any
appreciation or depreciation with respect to the cost is taken to/from Gold and Silver
Equalization Reserve through Statement of comprehensive Income.
viii. Gold and Silver Stock and Other Inventories
Gold and silver stock and other inventories are carried at cost or net realizable value
whichever is less. Cost for gold and silver is determined on the basis of specific
identification of their individual cost (IAS 2.23). Cost for other inventories is
determined under the weighted average method. Other stores except dispensary stock,
various coin/metal stocks as well as printed notes are charged directly to Statement of
Comprehensive Income. Durable goods with unit cost of twenty five thousand rupees or
less are expensed through Statement of Comprehensive income at the time of purchase.
ix.
Property, Plant and Equipment are measured at cost less accumulated depreciation less
accumulated impairment loss if any. Cost comprises purchase price including
nonrefundable duties and taxes; and any directly attributable cost incurred in bringing
the asset to their present location and condition necessary for it being capable of
operating in the manner intended by the management but excluding trade discounts and
rebates. Subsequent expenditure is capitalized only when it is probable that future
economic benefits associated with the expenditure will flow to the Bank. Ongoing
repair and maintenance are expensed as incurred.
Land is not depreciated. All other property, plant and equipment are depreciated from
the date they are available for use or in respect of self-constructed assets, from the date
that the construction is completed and ready for use. Depreciation is charged on
straight-line method over and the estimated useful lives of current and comparative
years of significant items of property, plant and equipment. Useful lives and residual
values are reviewed on each reporting date and adjusted if appropriate.
Useful life of the various classes of assets is estimated as per below.
Class of Assets
Buildings
Furniture and Fixture
Vehicles
Office and Computer Equipment
Machinery Equipment
Others
x.
Useful Life
Over 33 Years
10 Years
5 Years
5 Years
5 Years
5 Years
Intangible Assets
Intangible assets include software purchased by the bank. The intangible assets that are
acquired by the Bank and have definite useful lives are measured at cost less
accumulated amortization and any impairment losses. Software, useful life of which
have been defined by terms of contract or conditions for use are amortized on straightline basis over the useful life of asset.
Software, useful lives of which have not been clearly defined by terms of contract or
condition of use as well have a definite useful lives due to technological obsolescence
111
and are amortized on straight-line basis over estimated useful life of ten years and five
years respectively for business application software and other software.
Subsequent expenditure is capitalized only when it increases the future economic
benefits embodied in the specific asset to which it relates. All other expenditure,
including expenditure on internally generated goodwill and brands are recognized in
profit or loss as incurred.
xi.
Assets Received in Grant
Equipment acquired under grant is recognized as "Grant Assets" and included under
respective head of property, plant and equipment with corresponding credit to "Deferred
Grant Income" under the head of Other Liabilities.
xii. Employee Benefits
a.
Short Term Employees Benefit

Short term employees' benefits obligations are measured on an undiscounted basis
and are expensed as the related service is provided. A liability is recognized for the
amount expected to be paid under short term cash bonus or profit sharing plans if
the Bank has a present legal of constructive obligation to pay this amount as a result
of past service provided by the employee and the obligation can be estimated
reliably.
b. Defined Contribution Plan

A defined contribution plan is a post-employment benefit plan under which an
entity pays fixed contributions into separate entity and has no legal or constructive
obligation to pay future amounts. Obligations for contributions to defined
contribution plans are recognized as employee benefit expense in profit or loss in
the periods during which the related service are rendered by employees. Pre-paid
contributions are recognized as an asset to the extent that cash refund or reduction
in future payments is available. Contributions to a defined contribution plan being
due for more than 12 months after the end of the period in which the employee
render the service are discounted at their present value. The following are the
defined contribution plan provided by the bank to its employees:
1) Contributory Retirement Fund
All permanent employees are entitled for participation in employees provident
fund (now Retirement Fund) wherein the employees contribute at various rates
of their current drawn salaries. The bank contributes 10% of basic salary to this
fund, which is separately administered as a defined contribution plan as per
Nepal Rastra Bank Staff By-Law 2068: Rule 78 Sub-rule 1(a) & 1(c). The
Bank's obligations for contributions to the above Fund are recognized as an
expense in profit or loss as the related services are rendered.
2) Welfare Provident Fund
Certain amounts as prescribed by the Board are annually transferred to this
fund, which is meant to be a defined contribution scheme for the welfare of the
employees, as per Nepal Rastra Bank Staff By-Law 2068: Rule 78 Sub-rule
1(b) and 1(c). Contributions by the Bank are expensed in profit or loss as the
related services are rendered.
112
3) Staff Medical Fund

Employees are eligible for medical benefits based on the specified slabs as per
medical rules, last drawn salary and completed years of service, as per Nepal
Rastra Bank Staff By-Law 2068: Rule 78 Sub-rule 1(d). Incremental liability is
provided for and transferred to this Fund.
c. Defined Benefit Plan
A defined benefit plan is a post-employment benefit plan other than a defined
contribution plan. The Banks net obligation in respect of defined benefit plans is
calculated separately for each plan by estimating the amount of future benefit that
employees have earned in return for their service in current and prior periods. That
benefit is discounted to determine its present value. Any unrecognized past service costs
and the fair value of any plan assets are deducted. The discount rate is the yield at the
reporting date on corporate bonds, that have maturity dates approximating the terms of
the Bank's obligation and that are denominated in the currency in which the benefits are
expected be paid. The calculation of obligation is performed annually by a qualified
actuary using projected unit credit method.
The Bank recognizes all actuarial gains and losses arising from defined benefit plans
immediately in other comprehensive income and all expenses related to defined benefits
plans in employee benefit are expensed in profit or loss.
The following are the defined benefit plans provided by the bank to its employees:
1) Gratuity and Pension Scheme
Gratuity and Pension Scheme is a defined benefit obligation under which employees
having service period for five years or more but less than twenty years are eligible for
gratuity, which is based on last pay-scale of staffs existing designation and completed
years of service. Similarly, employees having service period of twenty years or more are
eligible for pension, which is based on last pay-scale of staffs existing designation and
completed years of service. The bank measures the obligation of this plan as valuated by
a qualified actuary using projected credit method. All expenses related to defined
benefits plans in employee benefit are expensed in profit or loss
2) Staff Security Fund
Staff Security Fund is defined benefit plan under which all the permanent employees are
entitled to staff security fund at the time of retirement, death or termination from the
service by any other circumstances at the predetermined factor prescribed by the bank,
which is based on last drawn salary and completed years of service as per Nepal Rastra
Bank Staff By-Law 2068: Rule 78 Sub-rule 1(e). Employees having service period of
thirty years are eligible for maximum sixty months' salary. The bank measures the
obligation of this plan as valuated by a qualified actuary using projected credit method.
All expenses related to defined benefits plans in employee benefit are expensed in profit
or loss
3) Leave Encashment
The employees are entitled to en-cash their un-utilized accumulated leave at their
retirement or after vesting of certain period. Home leave and Sick leave are defined
benefit plans which are recognized when the leave does not occur. Provision is created
113
for liability on employees' leave based on obligation dischargeable to employees at

balance sheet date
xiii. Taxation
Income of the NRB is exempted from taxes under section 8 of the NRB Act, 2058 as
well as Income Tax Act, 2058 and as such no provision in this respect has been made.
xiv. Cash and cash equivalents
Cash and cash equivalents include cash at vault and agency bank account balances,
short-term and highly liquid investments maturing within 3 months from the date of its
acquisition and are readily convertible to cash, which are subject to an insignificant risk
of changes in value.
xv. Inter-office transactions
The balance of inter-office transactions under reconciliation is presented as General
Account under Sundry Liabilities.
xvi. Unclaimed account
Unclaimed account under Sundry Liabilities represents amount that remained unclaimed
and outstanding for more than two years. Amount outstanding for more than three years
in unclaimed account is transferred to miscellaneous income in Statement of
Comprehensive Income.
xvii. Impairment
a. Impairment of Financial Assets
The Bank assesses at each reporting date that whether there is objective evidence that a
financial asset or group of financial assets is impaired. A financial asset or a group of
financial assets is impaired and impairment losses are incurred only if there is objective
evidence of impairment as a result of one or more events that occurred after the initial
recognition of the asset and that loss event has an impact on the estimated future cash
flows of the financial assets or group of financial assets that can be reliably estimated.
The criteria used to determine that there is objective evidence of an impairment loss
include:
Significant financial difficulty of the issuer or obligor;
Breach of contract, such as default or delinquency in interest or principal payments
It becomes probable that the borrower or issuer will enter bankruptcy or other
financial reorganization;
the Bank, for economic or legal reasons relating to the financial difficulties, grant to
the borrower a concession that the lender would not otherwise considers;
Disappearance of an active market for that financial asset because of financial
difficulties; etc.
The amount of loss is measured as the difference between the asset's carrying amount
and amount the management considers it as recoverable on the basis of financial
position of the borrower or issuer and appropriate estimation made by the management.
Appropriate provisions for possible losses on investments in shares, fixed deposits; and
114
loans and advances have been made. Receivables considered as bad and irrecoverable
are written off from the books of account and directly charged to Statement of
comprehensive income.
b. Impairment of Non-financial Assets
Non-financial assets are reviewed for impairment whenever events or changes in
circumstances indicate that the carrying amount may not be recoverable. An impairment
loss is recognized for the amount by which the assets carrying amount exceeds its
recoverable amount. The recoverable amount is the higher of an asset's fair value less
cost to less and value in use. Provision for the assets such as Numismatic and Medallion
coins and Non-moving metals are made on as per the indication of impairment. An
impairment loss is recognized in Statement of Comprehensive Income. Provisions
against impairment are reviewed at each balance sheet date and adjusted to reflect the
current best estimates. Changes in the provisions are recognized as income/expense in
the statement of comprehensive income. Impairment loss for un-issuable note stock has
been recognized during the year.
xviii. Bills payable and Bills Receivable
The Bank carries out the function of repayment of government securities and interest
thereon on behalf of the GON. Bills Payable primarily represents the year-end undisbursed or unadjusted amount of payments received from GON in respect of interest /
repayment liabilities of such securities. The year-end balance of Bills Purchased
represents the amounts paid by the Bank to the security holders but the corresponding
claim adjustment with Bills Payable is pending.
xix. Consolidation of project accounts
The Bank manages, runs and implements various projects, which are helpful in attaining
its objectives, on its own by entering into project agreement with the funding agencies or
subsidiary loan agreements with Government of Nepal or on behalf of Government of
Nepal (GON).
The projects for which the Bank has entered in to separate subsidiary loan agreements
with Government or has entered into separate project agreements with other funding
agencies are consolidated with the Bank's account. For projects which are implemented
by the bank on behalf of the GON, the accounts of these projects are not consolidated
with banks financial statements as the Bank has no obligation towards such projects or
any other counter party and there is no rights of the Bank in assets, liabilities, equity,
income and expense of such projects. However, disclosures of financial and other
information of such projects is given in the notes.
7.
Changes in Accounting Policies and estimates

The Bank changed this year the accounting policies on measurement and presentation of
the following assets:
a) Measurement of Available for Sale Financial Assets
In the prior periods, the investment in shares that were classified as available for sale
and have an active market was measured at cost price. The accounting policy was
changed this year to measure the investment at fair value and the resulting change in
115
value was taken as other comprehensive income in accordance with IAS 39

"Recognition and Measurement of Financial Instruments".
b) Depreciation on Property, Plant & Equipment
In the prior periods, full depreciation was charged for the assets put to use within first
nine months, no depreciation was charged on the other later addition, and no
depreciation was charged on disposed asset. The accounting estimate was changed
prospectively to charge depreciation on assets from the date of available to use and on
disposed asset up to last day of the month preceding the month of disposal.
The management considers the changes have no material impact on the financial
statements and the comparative information has not been restated.
c) Prior Period Errors
In the prior periods, total amount of prior period errors was presented as a separate line
item in the financial statements as and when discovered. During the year, the prior
period errors are presented by restating the comparative information in accordance with
IAS 8: "Accounting Policies, Changes in Accounting Estimates and Errors".
d) Grant Assets
In the prior periods, the value of grant assets capitalized was credited to "Grant Assets
Reserve" under the head of Capital Reserve. Depreciation charged on grant assets was
transferred from grant assets reserve as income in Statement of Comprehensive Income.
During the year, the balance of the assets is represented by "Deferred Grant Income"
under the head of Other Liabilities.
B. Significant Disclosures
8.
Gold and Silver

A sum of Rs. 175,675,657 (P.Y. Rs 187,950,550) was appropriated out of net profit this
year to the "Gold Replacement Fund''. During the current year, the Bank bought
103,806.32 fine troy ounces of gold with cost price of Rs. 12,985,963,139. The amount
of Rs. 1,149,768,420 was transferred from Gold Replacement Fund to General Reserve
Account. The quantity and market value of gold and silver held as inventory at the
yearend were as follows:
As on 31st Ashadh 2070
Particulars
Weight
(Kg, Gm,
Mg)
Gold (Investment)
Gold held in Stock
Silver held in Stock
Total
3633.300.459
2333.789.250
125,755.94
Total Market
Value

Weight
(Kg, Gm,
Mg)
Total Market Value
14,202,571,494 2389.161.378
9,122,782,178 2338.888.025
9,004,064,730 125990.408.691
32,329,418,402
10,858,431,055
10,283,688,158
10,854,073,709
31,996,192,922
Market value for gold and silver was based on the closing rate prevailing in London
Market and Nepal Gold & Silver Dealers Association respectively.
116
9.
Yearend exchange rates

The year-end exchange rates in Rupees for major currencies used for reinstating the
balances of foreign currency assets and liabilities were as per below.
S.N.
1
2
3
4
5
6
7
8
9
10
11
10.
Currency
US Dollar
Sterling Pound
Euro
Swiss Franc
Australian Dollar
Canadian Dollar
Japanese Yen
Singapore Dollar
SDR
Chinese Yen
Indian Rupees
Current year
95.00
143.56
124.08
100.36
85.96
91.39
0.96
75.26
143.73
15.58
1.60
Previous year
88.60
136.62
107.98
89.91
89.96
86.97
1.118
69.74
133.748
13.98
1.60
Investment in Shares
The investment in shares in some cases exceeded the statutory limit (ten percent of the
paid up capital of respective company) as such investments were made before the
enactment of the Nepal Rastra Bank Act 2058. The Bank is in the process of offloading
the excessive investments. Further disclosures relating to the investments in shares are
as per below.
The investment in shares of Citizen Investment Trust was measured as fair value. As
the market value of the other shares was not available, they were measured at cost.
Impairment loss was recognized on the basis of objective evidence.
Investment in Citizen's Investment Trust included 288,260 bonus shares out of total
288,360 shares with market value of Rs. 1,147 each (P.Y. 213,600 shares with
market value of Rs. 566 each).
Investment in Rastriya Beema Sansthan (Life-Insurance) included 41,667 bonus
shares out of total 51,667 shares.
Investment in Deposit and Credit Guarantee Corporation included 612,638 bonus
shares and additional investment 412,000 shares during the year out of total
1,229,638 shares. (P.Y. 817,638 shares).
Investment in Credit Information Centre Limited included 14,400 bonus shares out
of 49,400 shares (PY 49,400 shares).
Nepal Development Bank Ltd. and Agricultural Project Services Center were in
liquidation.
The Bank did not exercise control or significant influence on the entities except for
regulatory purposes.
117
11.
Related parties
11.1 Key Management Personnel Compensation
The key management personnel are those persons having authority and responsibility of
planning, directing and controlling the activities of the entity, directly or indirectly
including any director. The key management of the Bank includes members of its Board
of Directors and Special Class Officers. The name of the key management personnel
who were holding the position in office during the year with their position are as
follows:
S.N.
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Name of the Key Management Personnel

Yuba Raj Khatiwada
Gopal Prasad Kafle
Santa Raj Subedi
Dr. Sri Ram Poudyal
Dr. Ram Hari Aryal
B.K. Man Singh
Lila Prakash Sitaula
Ashwini Kumar Thakur
Rameshwori Pant ( retired w.e.f. 2069/06/03)
Shambhu Thapa ( retired w.e.f. 2070/01/11)
Bishnu Nepal
Ramjee Regmi
Bhaskar Mani Gyawali
Manmohan Kumar Shrestha
Lok Bahadur Khadka
Pradeep Raj Pandey
Hari Prasad Kaphle
Trilocahn Pangeni
Dr. Min Bahadur Shretha
Mahesh Bhattarai
Naresh Dhakal ( promoted w.e.f. 2069/04/24)
Shiba Raj Shrestha
Narayan Prasad Paudel (promoted w.e.f. 2069/06/07)
Nara Bahadur Thapa (promoted w.e.f. 2070/03/03)
Post
Governor
Deputy Governor
Deputy Governor
Non-Executive Director
Special Class Officer
In addition to salaries, non- cash benefits were provided to special class officers and the
Board members. Special class officers and three of Board members were entitled to
termination benefits including pension. The data relating to compensation paid to key
management personnel were as follows:
Particulars
Current Year (Rs.)
Short term employee benefits

Post-employment benefits
Other long term benefits
Termination benefits
Share based payments
Total
22,921,478
10,869,596
3,143,993
36,935,067
Previous Year (Rs.)
22,162,627
9,653,577
4,149,137
35,965,341
The transactions, if any, with director-related or key management personnel related

entities which occurred in the normal course of NRBs operations were conducted on
terms no more favorable than similar transactions with other clientele.
118
12.
Transactions with Related Parties

The transactions with the related parties and the status of yearend balances with them
were as per below.
Current Year (Rs.)
Previous Year (Rs.)
Subsidiaries Associates
Key
Subsidiaries Associates
Key
Management
Management
Personnel
Personnel
Employees Benefits
Sitting Fees/ Incidental
Expenses to Directors
Insurance Premium paid
Balances as on 31st Ashadh
- Staff Loan (net of premium
collection)
Provision for Diminution in
Value of Investment
13.
36,935,067
35,965,341
2,945,161
29,55,222
57,355,126
66,376,685
21,895,784
45,050,000
23,282,715
45,050,000
Assets received in grant

The various assets in grant under the Financial Sector Restructuring Project (FSTAP
phase I and II) was valued at Rs. 11,585,586, out of which there was a written down
balance of Rs. 477,219 at the yearend. During the year no grant assets were received.
Depreciation recognized on grant assets during the year was Rs. 245,380 (P.Y.
Rs.245,459).
14.
Financial Instruments
Financial Risk Management-Overview
The Bank has exposure to the following risk arising from financial instruments
Credit Risk
Liquidity Risk
Market Risk
Risk Management Framework
The Bank's Board of Directors has overall responsibility for the establishment and
oversight of the Bank risk management framework. The Board of Directors has
established the Risk Management Committee, which is responsible for developing and
monitoring the Bank's risk management policies. The committee reports regularly to the
Board of Directors on its activities.
The Bank's risk management policies are established to identify and analyze the risk
faced by the Bank, to set appropriate risk limits and control, and to monitor risks and
adherence to the limit. Risk management policies and systems are reviewed regularly to
reflect the changes in market conditions and the Bank's activities. The Bank through its
training and management standards and procedures, aims to develop a disciplined and
constructive control environment in which all employees understand their role and
obligations.
The Bank Audit Committee oversees how management monitors compliance with the
Bank risk management policies and procedures and reviews the adequacy of the risk
management framework in relation to the risks faced by the Bank. The Audit
119
Committee is assisted its oversight role by Internal Audit. Internal Audit undertakes
both regular and ad hoc review of risk management controls and procedures, the results
of which are reported to the Audit Committee.
A. Credit Risk
Credit Risk is risk of financial loss to a party if a customer or counterparty to a financial
instrument fails to meet its contractual obligation. The Bank's credit risks in relation to a
financial instrument is the risk that its customer or counter party fails to discharge its
obligation in accordance with agreed terms and cause the Bank to incur a financial loss.
The Bank's credit risk arises principally from the Bank's investment securities and
receivable from customers. The credit risk in the bank's foreign exchange reserve is
monitored and reviewed by using credit limits based on credit ratings by international
rating agency.
Exposure to Credit Risk
The maximum exposure to credit risk at the yearend was as follows:
a) By nature of assets
Current year Rs.
Previous year Rs.
US Government Treasury Notes

Investment in Mid Term Instruments (BIS)
Term Deposit Investments
Investment in Gold Instruments
Government of Nepal Securities
949,449,048
8,389,781,637
134,427,403,708
14,201,725,639
29,856,287,801
885,878,443
10,129,211,498
10,795,805,000
10,858,431,055
33,686,043,566
Investments in Equity Instruments

Loans and Refinance
Other Receivables
Cash and Cash Equivalent
458,574,420
6,940,638,486
4,602,130,972
335,053,567,805
205,380,100
4,586,972,914
5,761,557,639
374,043,295,908
Total Financial Assets
534,879,558,992
450,952,576,122
b)
By geographical region:
Current year Rs.
226,804,744,210
64,469,055,067
27,458,675,590
26,744,652,322
37,359,215,104
13,890,329,893
16,276,702,297
100,601,709
7,135,492,887
1,965,544,374
10,490,235,445
9,069,371,506
9,096,268,329
11,213,899,821
72,878,498,273
462,074,788,554
India
USA
Germany
Switzerland
United Kingdom
France
Japan
Denmark
Australia
Singapore
Canada
Sweden
Hong Kong
U.A.E
Nepal
Total
120
Previous year Rs.

138,068,903,523
75,443,270,263
34,702,624,317
25,685,402,624
21,740,770,606
19,720,206,836
9,849,865,374
10,036,952,580
9,494,829,175
8,711,076,932
582,846,837
96,915,827,058
450,952,576,123
c)
By nature of the entity:

Current year Rs.
Central Banks
Bank for International Settlement
Foreign Government
International Monetary Fund
Foreign Commercial Banks
Domestic Banks and FIs
Government of Nepal
Equity Instruments
Cash in Hand
Other Parties
Total
56,556,059,448
19,236,148,248
104,558,659,210
6,636,028,947
264,945,477,217
17,304,134,256
29,856,287,801
458,574,420
11,281,120,698
24,120,796,582
534,953,286,827
Previous year Rs.

53,551,104,541
16,498,559,306
89,659,191,421
7,368,831,080
185,598,764,625
11,255,785,000
33,686,043,566
205,380,100
4,224,340,839
48,904,575,646
450,952,576,123
Government Securities
Investment in Government securities included Nepal Government securities like
treasury bills, saving certificates and bonds; and US Government treasury notes. These
investments stands for around 6% of the total financial assets and these investments are
risk free investments.
Cash and Cash Equivalent
Cash and cash equivalent comprises cash in hand, balance in demand deposit and call
account of foreign banks; and treasury bills and term deposit with original maturity
period of up to three months. Cash in hand and balance with bank in demand deposit
and call account is classified as loans and receivables and treasury bills and term
deposits are classified as held to maturity financial assets and measured at amortized
cost. Cash and cash equivalent of the Banks stands for around 63% of the total financial
assets. The Cash and cash equivalent held with central banks of foreign countries; and
bank and financial institutions, which are rated A to AAA, based on credit rating of
agency ratings.
Impairment Losses
The Bank recognizes the impairment of financial assets in case there is objective
evidence that the assets have been impaired. Impairment of an individual asset is tested
at each balance sheet date and the movement in the allowances for impairment in
respect of financial assets during the year is as follows:
Particulars
Allowances for
Diminution in
Value of Equity
Investment
Allowances for
Doubtful
Investment in
Fixed Deposit
Allowances
for
Doubtful
Refinance
Allowances
for
Doubtful
Receivables

Impairment Loss Recognized
Amount Written Off
Reversal of Impairment Loss
61,050,000
-
1,030,705,000
247,900,000
-
13,297,869
(3,297,869)
10329878
-
Balance as on 31st Ashadh 2069

Impairment Loss Recognized
Amount Written Off
Reversal of Impairment Loss
61,050,000
-
1,278,605,000
(62,250,227)
10,000,000
-
10,329,878
-
61,050,000
1,216,354,773
10,000,000
10,329,878
121
The Bank believes that the un-impaired amounts that are past due by more than 30 days
are still recoverable in full. The un-impaired past dues amount includes some loans
provided to employees and other receivables.
The credit quality of counterparty of the financial assets is assessed based on credit
policy (Investment Directives) established by the Board of Directors. Investment is
made in the foreign counterparty whose credit rating is within the expectable standard.
In case of domestic investment, investment is made in the counterparty whose meet the
minimum standard level set by the credit policy like nonperforming assets of the
counter party should be within the limit of 5% of the total loans and advances made by
the counterparty, not declared as problematic by the Bank etc. An analysis of credit
quality of financial assets not impaired is as follows:
Counterparties
External Credit Rating at least A/BBBfrom credit rating agency
Non Rated Counterparties
Central Banks
Bank for International Settlement
Foreign Government
International Monetary Fund
Government of Nepal
Financial Assets with Other
Counterparties:
- Party with Normal Risk
- Party with High Risk
Total
As on 31st Ashadh
2070
318,013,500,757
18,685,509,678
19,236,148,248
89,361,185,440
6,636,028,947
29,856,287,801
40,585,770,607
1,297,734,651
523,672,166,129
As on 31st Ashadh
2069
185,598,764,625
53,551,104,541
16,498,559,306
89,659,191,421
7,368,831,080
33,686,043,566
59,005,755,868
1,359,984,878
446,728,235,285
B. Liquidity Risk
Liquidity Risk is the risk that the Bank will encounter difficulty in meeting the
obligation associated with the financial liabilities that are settled by delivering cash or
other financial assets. The Bank approach to managing liquidity risk is to ensure as far
as possible, that it will always have sufficient liquidity to meet its liabilities when due;
to provide finance to maintain liquidity in financial market and to provide for foreign
exchange to finance import of the country under both the normal and stressed
conditions, without incurring unacceptable losses or risking damage to the Bank
reputation. In order to control liquidity risk, the bank has maintained sufficient balance
in the current account with the other central banks; demand and call deposit with foreign
banks and investment in highly liquid securities. The Bank maintains cash and cash
equivalents and other highly marketable securities in excess of expected cash flows on
financial liabilities and other obligation as of central bank. In addition to cash and cash
equivalent, the Bank also holds balance in term deposit with maturity period of 6
months in foreign banks.
Further, the bank has credit arrangement for Rapid Credit Facilities (RCF) and
Extended Credit Facilities (ECF) provided by International Monetary Fund in case of
stressed condition like deficit of Balance of Payment of the country. The Government of
Nepal provides credit facility to the Bank in case of financial crisis.
122
Assets held for managing liquidity risk

The Bank holds a diversified portfolio of cash, balances with foreign banks and highquality highly-liquid securities to support payment obligations and contingent funding
in a stressed market environment. The Banks assets held for managing liquidity risk
comprise:
Cash and balances with foreign banks in the form of demand and call deposit.
Balance with foreign central banks and banks for international settlement
Government of Nepal and foreign Governments' bonds and other securities that are
readily acceptable in repurchase agreements with central banks; and
A secondary source of liquidity in the form of highly liquid instruments in the Bank's
trading portfolios.
Financial liabilities
The followings are the remaining contractual maturities and other forms of financial
liabilities including estimated interest payments at the end of the reporting:
Particulars
Deposit from Banks
and Other Agencies
IMF Related Deposit
GON Deposit
Bills Payable
Staff Liabilities
Other Payables
Other Liabilities
Total
Carrying
Amount
147,549,387,334
18,343,388,194
7,030,604,523
516,084,944
734,091,342
8,753,722,429
219,815,394
79,195,123
183,226,289,283
Contractual and Other Cash Flows

2 Months or
2 -12 Months
1 -5 Year
Less
143,996,012,938
734,091,342
89,111,187
36,635,899
79,195,123
144,935,046,489
516,084,944
803,844,187
183,179,495
1,223,108,626
3,553,374,396
2,827,346,249
6,226,710,006
More than 5
Year
7,030,604,523
5,033,420,806
12,498,035,968

Particulars
Deposit from Banks
and Other Agencies
IMF Related Deposit
GON Deposit
Bills Payable
Staff Liabilities
Other Payables
Other Liabilities
Total
Carrying
Amount
122,241,556,579
18,261,630,791
5,880,083,908
10,989,296,158
850,219,745
8,532,806,680
233,460,746
2,373,189
166,991,427,796
Contractual and Other Cash Flows

2 Months
2 -12 Months
1 -5 Year
or Less
118,450,540,516
10,989,296,158
850,219,745
823,112,340
38,910,124
2,373,189
131,154,452,072
732,848,257
194,550,622
927,398,879
3,791,016,063
389,483,832
4,180,499,895
More than 5
Year
5,880,083,908
6,587,362,251
12,467,446,159
C. Market Risk
Market risk is the risk that changes in market prices, such as foreign exchange rates,
interest rates and equity prices and other assets prices that will affect the Bank income
or the value of its holding of financial instruments. Market risk arises from open
position in interest rates, currency and equity products all of which are exposed to
123
general and specific market movement and changes in the level of volatility of the
market rates or interest rates, foreign exchange rates and equity prices. The objective of
market risk management is to manage and control market risk exposure within the
acceptable parameters, while optimizing the return.
i) Currency Risk:
Currency risk is the risk, where the value of financial instruments will fluctuate due to
changes in foreign exchange rates. Foreign currency activities result mainly from the
Bank's holding of foreign currency assets under its foreign exchange reserves
management function. The investment committee reviews the currency composition of
the reserve and monitors the Bank's compliance with the limits established for foreign
currency positions by the board. The major holding of foreign currency assets are
denominated in USD, INR, GBP, EURO and AUD.
The summary quantitative data about the Bank's exposure to currency risk at the
reporting period was as follows:
Particulars
USD
AUD
EUR
GBP
CNY
CAD
SDR
51.55%
4,454,743
7.51%
120,465
6.31%
757,030
4.97%
177,855
2.41%
1,191,353
1.68%
247,145
Demand Deposits
Time Deposit
Govt. & Other
Debt Securities
Other Investments
SDR Holdings
473,614,877
1,757,854,068
27,426,106
315,995,115
33,466,588
206,705,316
22,630,895
141,410,785
735,309,984
11,876,664
74,714,650
159,985,721
24,982,918
-
69,990,745
-
46,171,067
Bills Purchased
Other Receivables
18,100
3,775,756
1,170,332
179,461
87,341
1,618,165
115,031
11,681,332
2,436,367,515
414,702,763
241,108,395
164,306,876
738,119,502
86,953,490
46,171,067
14,370,646
108,616
1,199,798
360,251
6,039
26,427,821
68,099,599
59,527,000
40,820,717
108,616
1,199,798
360,251
127,626,599
2,395,546,798
414,594,147
239,908,597
163,946,625
738,119,502
86,953,490
-81,455,532
Cash Balances
Gold Investment
Total Financial
Assets
Deposit of Banks &
FIs
Deposit of Other
Organizations
SDR Allocation
Loan from IMF
Other Liabilities
Bills Payables
Total Financial
Liabilities
Net Financial
Position Exposure
1.40%
-
16,211
Majority of foreign currency reserve is also denominated in Indian currency which

stands for 23.83% of total foreign currency reserve. The foreign currency reserve
denominated in currencies other than stated above and INR amounted to 1.74% of the
total foreign currency reserve.
124
Sensitivity Analysis of Currency Risk

A strengthening (weakening) of USD, AUD, EUR, GBP, CNY, CAD and SDR against
Nepalese rupee at the end of reporting period would have been affected in measurement
of financial instruments denominated in a foreign currency and increased (decreased) in
profit or loss by the amount shown below. This analysis is based on foreign exchange
rate variances that the Bank considered to be reasonably possible at the end of the
reporting period. This analysis assumes that all other variables, in particular interest
rates, remain constant and ignore any impact of forecast cash flows.
Impact on Profit or Loss
In case of Strengthening or Weakening of Currency by 10%
For the Year Ended 2070
For the Year Ended 2069
Strengthening
Weakening
Strengthening
Weakening
USD
24,315,316,008
(24,315,316,008)
18,205,081,953
(18,205,081,953)
AUD
EUR
GBP
CNY
CAD
3,563,851,282
2,976,785,877
2,353,617,748
1,142,608,990
794,667,940
(3,563,851,282)
(2,976,785,877)
(2,353,617,748)
(1,142,608,990)
(794,667,940)
3,555,394,693
3,383,047,662
2,159,560,843
(3,555,394,693)
(3,383,047,662)
(2,159,560,843)
415,631,221
(415,631,221)
SDR
(1,170,735,925)
1,170,735,925
(173,935,409)
173,935,409
Total
33,976,111,922
(33,976,111,922)
27,544,780,963
(27,544,780,963)
ii) Interest Rate Risk:

Interest rate risk is the risk that the value of financial assets will fluctuate due to change
in market interest rate. Cash flow interest rate risk is the risk that the future cash flows
of a financial instrument will fluctuate because of changes in market interest rates. Fair
value interest rate risk is the risk that the value of a financial instrument will fluctuate
because of changes in market interest rates.
The Bank takes on exposure to the effects of fluctuations in the prevailing levels of
market interest rates on both its fair value and cash flow risks. Interest margins may
increase as a result of such changes but may reduce losses in the event that unexpected
movements arise. The Board sets limits on the level of mismatch of interest rate repricing which is monitored daily by the Bank Treasury.
The Bank has kept substantial investments on short-term loans thereby controlling the
interest rate risk to significant extent.
At the end of the reporting period the interest rate profile of the Bank's interest bearing
financial instruments was as below:
125
Weighted
Average
Interest
Rate %
Particulars
Interest Sensitive Financial Assets
Bank Balance
Investment in Foreign Currency
IMF Related Assets
0.25
2.57
0.12
Other Investments
Refinance & Loans
Total Interest Sensitive Financial Assets
Interest Sensitive Financial Liabilities
0.12
Total Interest Sensitive Financial Liabilities

Net Interest Sensitive Financial Position
As on 31st
Ashadh 2070
As on 31st
Ashadh 2069
43,144,986,902
424,122,730,840
6,636,028,947
16,481,630,353
21,779,942,504
364,600,510,228
7,368,831,080
28,785,520,416
10,363,495,770
6,940,638,486
10,795,805,000
459,980,000
507,689,511,298
433,790,589,228
18,343,388,194
18,343,388,194
18,261,630,791
18,261,630,791
489,346,123,104
415,528,958,437
iii) Other Market Prices Risk

Equity price risk arises from available-for-sale equity securities as well as investment as
fair value through profit or loss. The Bank monitors the mix of debt and equity
securities in its investment portfolio based on market indices. Material investments
within the portfolio are managed on individual basis. The bank objective for investment
in equity instruments is to promote overall financial system of the country. These
investments have been made under the specific directives or policies of the Government
of Nepal and other relevant statutes. At the end of reporting period, the Bank has
investment in equity instrument of 13 different institutions. Out of these institutions,
equity instruments of only one institution is listed in stock exchange and measured at
fair value. All other investments are measured at cost.
Accounting Classification and Fair Value
The fair value of financial assets and liabilities together with the carrying amounts
shown in the Statement of financial position are as follows:
126

Particulars
Cash and Bank Balance
SDR of IMF
Foreign Government Securities
GON Securities
Equity Instruments:
Measured at Fair Value
Measured at Cost
Gold Investment
Other Investment:
Measured at Amortized Cost
Loans and Refinance
Other Receivables
Bank & Other Agencies Deposit
Liability towards IMF
IMF Related Deposit
GON Deposit
Other Deposit
Staff Liabilities
Bills Payables
Other Liabilities
Total Financial Liabilities
Net Financial Position
Fair Value
through P/L
Available for
Sale
Held to Maturity
Loans &
Receivable
Financial
Liabilities
47,780,385,361
6,636,028,947
91,186,224,227
15,688,050,488
14,919,094,923
793,579,865
47,780,385,361
6,636,028,947
106,105,319,150
29,856,287,801
13,374,657,448
330,748,920
127,825,500
330,748,920
127,825,500
14,201,725,639
14,201,725,639
37,107,129,476
8,389,781,637
272, 621,884,938
51,308,855,115
51,308,855,115
129,924,356,411
129,924,356,411
Total Carrying
Amount
325,441,689,202
325,441,689,202
127
253,400,000
6,940,638,486
4,602,130,972
79,587,241,214
79,587,241,214
145,579,073,926
18,343,388,194
7,030,604,523
516,084,944
3,564,333,896
8,753,722,429
734,091,342
299,010,517
184,820,309,771
(184,820,309,771)
45,496,911,113
272,875,284,938
6,940,638,486
4,602,130,972
534,953,286,827
145,579,073,926
8,343,388,194
7,030,604,523
516,084,944
3,564,333,896
8,753,722,429
734,091,342
299,010,517
184,820,309,771
350,132,977,055
Fair Value
47,780,385,361
6,636,028,947
106,105,319,150
29,856,287,801
330,748,920
NA
14,201,725,639
45,496,911,113
272,875,284,938
NA
4,602,130,972
145,579,073,926
18,343,388,194
7,030,604,523
516,084,944
3,564,333,896
8,753,722,429
734,091,342
299,010,517
184,820,309,771
24,692,317,018

Particulars
SDR of IMF
Foreign Government Securities
GON Securities
Equity Instruments:
Measured at Cost
Gold Investment
Other Investment:
Measured at Amortized Cost
Loans and Refinance
Other Receivables
Bank & Other Agencies Deposit
Liability towards IMF
IMF Related Deposit
GON Deposit
Other Deposit
Staff Liabilities
Bills Payables
Other Liabilities
Net Financial Position
Fair Value
through P/L
Available for
Sale
Held to Maturity
Loans &
Receivable
Financial
Liabilities
Total Carrying
Amount
23,947,475,596
7,368,831,080
23,033,736,538
27,967,848,265
87,668,050,160
817,672,151
23,947,475,596
7,368,831,080
110,701,786,698
33,686,043,566
4,900,523,150
120,897,600
84,482,500
10,858,431,055
43,891,046,088
10,129,211,498
199,562,469,889
54,749,477,144
54,749,477,144
72,194,607,455
72,194,607,455
331,939,208,288
331,939,208,288
128
253,400,000
4,586,972,914
5,761,557,639
46,818,760,379
46,818,760,379
18,261,630,791
5,880,083,908
10,989,296,158
3,800,545,063
8,532,806,680
850,219,745
235,833,935
166,991,427,796
(166,991,427,796)
120,897,600
84,482,500
10,858,431,055
54,020,257,586
199,815,839,885
4,586,972,914
5,761,557,639
450,952,576,122
118,441,011,516
18,261,630,791
5,880,083,908
10,989,296,158
3,800,545,063
8,532,806,680
850,219,745
235,833,935
166,991,427,796
283,961,148,326
Fair Value
23,947,475,596
7,368,831,080
110,701,786,698
33,686,043,566
120,897,600
NA
10,858,431,055
10,129,211,498
243,706,885,977
NA
5,761,557,639
118,441,011,516
18,261,630,791
5,880,083,908
10,989,296,158
3,800,545,063
8,532,806,680
850,219,745
235,833,935
166,991,427,796
D. Capital Management
The Bank policy is to maintain strong capital base to meet the legal requirement of the
capital and maintain currency in circulation holder, creditors, Government and market
confidence and sustain future development of the bank. Capital consists of capital and
reserves under different heading. Annually, 10% of the profit is allocated to general
reserve to increase the capital base of the bank and 5% of the profit is allocated to
monetary liabilities reserve in order to meet financial liabilities. Foreign exchange gain
or losses are allocated to foreign exchange fluctuation reserve. In addition to the above
allocation, amounts are also allocated to different reserve and fund as designated by the
Board of Directors of the Bank for its capital expansion. The Board of Directors also
monitors the return on capital as well as level of distributions of surplus to the
Government.
15.
Employees Benefits
(I)
Defined Benefit Plans
The Bank currently offers three defined benefit post-employment plans to its
employees, based on length of service and level of compensation. These postemployment benefits plans are Gratuity or Pension Plan, Staff Security Plan and
Leave Encashment Plan. A defined benefit plan is postemployment benefit plan other
than a defined contribution plan. The bank's net obligation in respect of defined benefits
plans is calculated separately for each plan by estimating the amount of future benefit
that employees have earned in return for their service in current and prior period; that
benefit is discounted to determine its present value. The bank determine the net interest
expense (income) on the net defined benefit liability (asset) for the period by applying
discount rate used to measure the defined benefit obligation at the beginning of the
period to the net defined liability (asset). The obligation under Gratuity or Pension
Plan and Staff Security Plan is calculated by a qualified actuary once in every three
years using projected unit credit method. The previous actuarial valuation of the
obligations was done in 2010 and accordingly during the year the obligation is
calculated by a qualified actuary. The discount rate used is the yield at the reporting date
on high quality Government Bond having maturity dates approximating the terms of the
obligations and are denominated in the Nepalese rupee in which the benefits are
expected to be paid.
In case of the Leave Encashment Plan, employees are entitled to accumulate
maximum of 120 days leave which shall be paid at the retirement and leave excess of
120 days is en-cashed by employees during the year in which the related service is
rendered. The obligation in respect of leave encashment is measured by the
management on the basis of best estimation.
The gratuity or pension plan and staff security plan are funded plan wherein the bank
makes earmarked investment out of fund created for these plans. Interest income on
gratuity or pension plan is credited the fund whereas interest income of staff security
plan is recognized as income of the bank. Leave encashment is not a funded plan.
Followings are other disclosure in respect of defined benefit plans.
129
The amount recognized in the statement of financial position
Particulars
Present
Value
of
Obligations
Fair Value of Plan
Assets
Net Asset /(Liability)

Pension or
Staff
Leave
Pension or
Staff
Leave
Gratuity
Security
Encashment Gratuity Plan
Security
Encashmen
Plan
Fund
Plan
Fund
t Plan
Funded
Unfunded
Funded
Unfunded
5,919,408,145 1,468,349,389
715,584,569
6,333,263,487 1,084,937,844 607,072,254
6,509,211,932 1,008,401,869
589,803,787
3,683,430,000
689,090,000
(459,947,520) (715,584,569) (2,649,833,487) (395,847,844) (607,072,254)
Changes in Fair Value of Defined Benefit Obligation

Particulars
Opening Obligation
Current Service Cost
Interest Cost
Actuarial
Losses
(Gains)
Losses (Gains) on
Curtailments
Benefits Paid
Closing Obligation
For the Year Ended 31st Ashadh 2070

Pension or
Staff Security
Leave
Gratuity
Fund
Encashment
Plan
Plan
Funded
Unfunded
6,333,263,487 1,084,937,844 607,072,254
84,770,830
85,966,148 132,164,065
489,396,086
82,673,336
54,636,503
(556,397,423)
317,814,348
-

Pension or
Staff Security
Leave
Gratuity
Fund
Encashment
Plan
Plan
Funded
Unfunded
3,560,217,718
752,691,243 517,541,102
2,443,952,922
357,611,944 134,244,512
320,419,595
67,742,212
46,578,699
-
(431,624,835)
5,919,408,145
(103,042,287)
1,468,349,389
(78,288,252)
715,584,569
6,333,263,487
93,107,555
1,084,937,844
(91,292,059)
607,072,254
Changes in Fair Value of Plan Assets

Particulars
Opening Fair Value
Expected Return
Actuarial Gains (Losses)
Distribution on Settlements
Contribution by Employer
Benefits Paid
Closing Fair Value

Pension or
Staff Security
Gratuity Plan
Fund
Funded
3,683,430,000
686,090,000
387,984,307
67,779,675
105,049,943
(67,779,675)
2,764,372,517
425,354,156
(431,624,835)
(103,042,287)
6,509,211,932
1,008,401,869

Pension or
Staff Security
Gratuity Plan
Fund
Funded
2,510,384,231
656,142,300
40,8768,288
1,164,372,517
125,354,156
(400,095,036)
(95,406,456)
3,683,430,000
686,090,000
Amount recognized in the Statement of Comprehensive Income

Particulars
Current Service Cost
Interest Cost
Expected Return on
Plan Asset
Past Service Cost
Curtailments
&
Settlements
Total
Employee
Benefit Expense

Staff Security
Leave
Pension or
Fund
Encashment
Gratuity
Plan
Plan
Funded
Unfunded
84,770,830
85,966,148 132,164,065
489,396,086
82,673,336
54,636,503
(387,984,307)
(67,779,675)
-

Staff Security
Leave
Pension or
Fund
Encashment
Gratuity
Plan
Plan
Funded
Unfunded
2,443,952,922
357,611,944 134,244,512
320,419,595
67,742,212
46,578,699
-
186,182,609
100,859,809
186,800,587
2,764,372,517
425,354,156
180,823,211
130
Amount recognized in the Other Comprehensive Income

Particulars
Actuarial gain/(loss) on Obligation
Actuarial (gain)/loss on Plan Assets
Total (gain) / loss for the year
For the Year Ended 31st

Ashadh 2070
Pension or
Staff Security
Gratuity Plan
Fund
Funded
556,397,423
(317,814,348)
(105,049,943)
67,779,675
(661,447,366)
385,594,023

Ashadh 2069
Pension or
Staff Security
Gratuity Plan
Fund
Funded
-
Major categories of Plan Assets as a percentage of total plans

Particulars
Government of Nepal Securities
High quality Corporate Bonds
Equity shares of listed Companies
Property
Fixed Deposit of Banks and FIs
Others
Total

Ashadh 2070
Pension or
Staff Security
Gratuity Plan
Fund
Funded
0%
0%
0%
0%
0%
0%
0%
0%
99.49%
98.08%
0.41%
1.92%
100%
100%

Ashadh 2069
Pension or
Staff Security
Gratuity Plan
Fund
Funded
0%
0%
0%
0%
0%
0%
0%
0%
100%
100%
0%
0%
100%
100%
Principal Actuarial Assumption at the end of the reporting period

Particulars
Discount Rate
Expected Return on Plan Asset
Future Salary Increases
Future Pension Increases
Withdrawal Rate
16.

Ashadh 2070
Pension or
Staff Security
Gratuity Plan
Fund
Funded
8%
8%
8%
8%
7.5%
7.5%
5%
5%
0.05%
0.05%

Ashadh 2069
Pension or
Staff Security
Gratuity Plan
Fund
Funded
9%
9%
9%
9%
5%
5%
3.33%
3.33%
0.05%
0.05%
Reserves
The Bank has maintained different reserves and fund. Some of the Reserves are
statutory and maintained as per the requirement of the Nepal Rastra Bank Act 2058. The
purpose of these funds is specified in the Act and they shall be utilized for the said
purpose. Besides these statutory funds, different other reserve and fund are maintained
and an amount annually allocated by the Board of Directors out the each year's profit to
that reserves and funds. The Board of Directors is authorized by Nepal Rastra Bank Act
to allocate a part of profit to these reserves and funds. The details of statutory and other
reserve and funds are as follows:
I.
Statutory Reserves:
a)
Monetary Liability Reserve
This reserve is maintained as per section 41 (1) (ka) of the NRB Act and as per the
provision of the section an amount equal to five percent of the net profit of each year
shall be allocated from the profit and kept in such reserve unless the amount kept
reaches to five percent of the total monetary liability of the Bank shown in the balance
sheet. Accordingly, an amount equal to five percent of net profit available for
131
appreciation has been allocated to the reserve. The amount deposited in such reserve
shall be used only for the purpose of fulfilling the financial liability of the Bank.
b)
General Reserve
This reserve is maintained as per section 41 (1) (kha) of the NRB Act and as per the
provision of the section, an amount prescribed by the Board not less than ten percent of
the net profit of the Bank shall be allocated in the general reserve fund established by
the Bank. While allocating an amount in the general reserve, an additional amount shall
be appropriated to cover the capital expenditure referred to in the annual budget of the
Bank. Accordingly, the Board of Directors has appropriated an amount equals to 10% of
the net profit available for appropriated plus amount of capital budget of the Bank for
the year. The amount allocated to this reserve shall be used only for the purpose of
recovering the loss.
c)
Exchange Equalization Fund
This fund has been maintained as per section 41 (1) (gha) of the NRB Act and per the
provision of the section the amount equal to the revaluation profit shall be kept in the
revaluation reserve fund. Represents net exchange gains on various foreign currency
assets and liabilities. An amount equivalent to net exchange gain/loss is appropriated
from/to net profit to this fund.
d)
Gold and Silver Equalization Reserve
This fund has also been maintained as per section 41 (1) (gha) of the NRB Act. This
reserve represents the gain or loss on the revaluation of gold and silver. Any
appreciation or depreciation on revaluation of gold and silver is taken to/from this
reserve out of net profit of the year.
II.
Other Reserve and Funds
Board of Directors of the Bank is authorized by section 41 (2) of the NRB Act to
appropriate the remaining profit in other funds as may be necessary and pay the remaining
amount to Government of Nepal. Accordingly, the Bank has maintained different reserve
and fund as per Accounts Directive 2065 of the Bank and the Board of Directors appropriate
some part of the net profit available for distribution to these reserves and fund annually. The
amount kept under these reserves and funds shall be utilized for the purpose the reserve or
fund as mentioned in the Account Directive 2065. The following reserves/funds have been
maintained:
a)
Development Fund
This is the specific fund created as per Account Directive in order to provide support for
loans and refinances to banks and Financial Institutions as well as to make investment in the
shares and debentures of these Institutions. Earmarked investment of this fund has been
made. Annually, the amount appropriated by Board of Directors has kept under this fund.
Accordingly an amount of Rs. 6,400,000,000 (P.Y. Rs. 40,000,000) has been allocated to
this fund during the year.
b)
Banking Development Fund:
This fund was created to meet the expenses relating to feasibility survey to open new banks
in the priority area, to provide interest free loans to such banks, to compensate the losses
incurred by those banks for specified period and expenses relating to banking promotion,
132
work-shops and seminars. The Board of Directors of the Bank annually appropriates a part
of profit to this fund. Accordingly, an amount of Rs. 74,070,681 (P.Y. Rs. 68,783,806) has
been allocated to this fund during the year. Earmarked investment of this fund has been
made.
c)
Development Finance Project Mobilization Fund:
This fund was created as a cushion to meet the probable loss on project loan. An amount
equivalent to the projects' profits are appropriated and transferred to this fund. An amount
equals to net profit of the projects is allocated to this fund annually. Accordingly, an amount
of Rs. 14,918,300 (P.Y. Rs. 15,537,500) has been allocated to this fund during the year.
Earmarked investment of this fund has been made.
d)
Mechanization Fund:
This fund was created to meet the amount required to develop and install modern software,
hardware and allied mechanization system. An amount as required for mechanization is
allocated by Board of Directors to this fund annually. Accordingly, an amount of Rs.
200,000,000 (P.Y. Rs. 400,000,000) has been allocated to this fund during the year.
e)
Scholarship Fund:
This fund was created to meet the amount required from time to time for the development of
skilled manpower by way of providing training and higher studies to the employees of the
Bank. No amount has been allocated to this fund during the year. Earmarked investment of
this fund has been made.
f)
Mint Development Fund:
This fund was created to meet the heavy capital expenditure required from time to time for
construction of factory building and installation of machinery for minting activities.
However, no amount has been allocated to this fund during the year. Earmarked investment
of this fund has been made.
g)
Gold Replacement Fund:
This fund has been created for replacing the gold / silver sold during the year. An amount
equals to profit from sale of gold and silver is appropriated to this fund annually and the
amount kept under this fund is utilized for replacement of gold. Accordingly, an amount of
Rs. 175,675,657 (P.Y. Rs. 187,950,550) has been allocated to this fund during the year.
h)
Rural Self Reliance Fund (GS Kosh):
This fund was created as per the NRB Monetary Policy to meet the fund required for long
term refinancing in tea, cardamom plantation and production as well as construction of cold
storage etc. No amount has been appropriated to this fund during the year. Earmarked
investment of this fund has been made.
i)
Employees welfare fund:
This fund was created in Nepali FY 2015/16 for the welfare of the employees who have
suffered financial and other losses due to unprecedented events and any other reasons.
17.
Prior Period Errors

As stated in para 7 (c) of the significant accounting policy, the bank has corrected prior
period errors discovered during the year by restating the comparative figures of previous
years which resulted into excess booking of expense in previous year by Rs. 2,811,824
133
than by the reported figure of the previous year expense. This has ultimately resulted
into decrease in profit of previous year by the said amount and has been shown in
previous year reserve account as deficit due to restatement of prior period errors and has
been adjusted with current year profit available for appropriation.
18.
The currency in circulation at the end of the reporting period includes cash in hand of Rs
4438,298,077 (P.Y. Rs. 2,088,238,302). The denomination wise amounts of currency note
issued by the bank and are in circulation at the balance sheet date is as follows:
Denomination
1
2
5
10
20
25
50
100
250
500
1000
Total
As on 31st Ashadh
2070
161,796,166
188,203,704
1,511,094,650
2,205,019,320
2,495,754,660
59,515,500
3,999,580,550
9,657,201,200
87,836,250
63,628,178,000
149,465,820,000
233,460,000,000
As on 31st Ashadh
2069
162,329,011
190,308,574
1,316,166,325
1,883,219,030
2,294,215,860
61,003,275
3,761,416,000
8,910,495,300
88,034,375
61,466,678,250
121,116,134,000
201,250,000,000
The above liability is backed by securities as mentioned in Note 19

19.
Foreign Exchange Reserve

As per section 66 of Nepal Rastra Bank Act 2058, the Bank shall maintain a Foreign
Exchange Reserve. As per the provision of the section, such reserve shall be
denominated in the respective foreign exchange and shall consists of Gold and Other
Precious Metals, Foreign Currencies and Securities denominated in Foreign currency,
Special Drawing Rights, Bill of exchange, promissory note, certificate of deposit, bonds,
and other debt instrument payable in convertible foreign currencies etc. The Bank also
maintains record of the foreign exchange reserve held by the licensed Banks and
Financial Institutions. The gross foreign exchange reserve holding of the Banking
System of Nepal at the end of the reporting period is as follows:
134
(Rs. in Billion)
Particulars
Foreign Exchange Reserve:
(a) Held by Nepal Rastra Bank
Convertible Foreign Currency
Non-Convertible Foreign Currency
Gold Reserve
Special Drawing Rights
Sub Total
(b) Held by Banks and Financial Institutions
Convertible Foreign Currency
Non-Convertible Foreign Currency
Sub Total
Total Foreign Exchange Reserve of Banking System
As on 31st Ashadh
2070
As on 31st Ashadh
2069
340.83
112.17
14.20
6.64
473.84
285.68
89.83
10.85
7.37
393.73
72.32
6.23
78.55
552.39
59.16
5.20
64.36
458.09
Instrument wise Investment of Foreign Exchange Reserve of the Banking System in

terms of percentage of total reserve are as follows:
Particulars
Foreign Exchange Reserve:
US Treasury Bills
Indian Treasury Bills
BIS FIXBIS
Bonds/Notes
Mid Term Instrument
Call Deposits
Time Deposit
Gold Deposit
Special Drawing Rights
Total
20.
As on 31st Ashadh
2070 (in %)
As on 31st Ashadh
2069 (in %)
6.15
18.49
0.95
0.25
2.81
15.67
51.65
2.85
1.20
100.00
3.15
19.75
1.67
0.21
1.85
13.22
55.40
3.14
1.61
100.00
Projects' Asset and Liability

The assets, liabilities, equity, income and expense of five projects namely Poverty
Alleviation Project in Western Terai (PAPWT), Micro-Credit Project for Women
(MCPW), Production Credit for Rural Women Project (PCRW), Third Livestock
Development Project (TLDP) and Raising Income of Small and Medium Farmers
Project (RISMFP) which were run, during the reporting period, under subsidiary loan
agreements with GON or project agreements with other funding agencies were
consolidated with the Bank's financial statements.
The two projects namely; Community Ground water Irrigation Sector Project (CGISP)
and Rural Self Reliance Fund (RSRF) which were run by the bank on behalf of the
GON. The assets, liabilities, equity, income and expense of such projects were not
consolidated in the accounts of the Bank. The Financial Position and Income statements
of these projects are as below:
135

Particulars
Equity
Capital Contribution **
Surplus
Financial Risk Fund
Long- term Liabilities
Loan from ADB - Non-Current Portion
Current Liabilities and Provision
Loan from ADB - Current Portion
Service Charge due on Loan from ADB
Loan Loss Provision
Accounts Payable
Total Equity & Liabilities
Assets
Non Current Assets
Fixed Assets
Loan to PFI- Non Current Portion
Investment
Current Assets
Interest Receivables
Loan to PFI-current portion
Cash and cash equivalents
Total Assets

CGISP
RSRF
17,548,370
84,575,251
5,200,000
443,400,000
117,820,278

CGISP
RSRF
17,548,370
74,695,056
5,200,000
443,400,000
111,003,585
157,229,351
163,919,961
43,488,969
14,951,427
1,294,384
324,944
324,612,697
25,988,317
47,512,647
634,721,242
36,798,359
12,944,244
1,551,076
342,044
312,999,109
83,730
106,449,668
189,466
453,367,139
111,640
132,485,502
339,609
97,026,405
60,000,000
300
22,988,774
195,090,226
324,612,697
18,852,496
83,020,213
79,291,928
634,721,242
456,552
22,622,049
157,323,367
312,999,109
11,616,726
338,985,455
102,189,983
610,158,178
21,251,324
34,503,269
610,158,178
** Capital Contribution in case of RSRF includes, contribution of the Bank amounting to Rs.
253,400,000 which was shown by way of Other investment under schedule 8 of the financial
statements.

Particulars
A. Income
Interest Income:
From Loan to PFIs
On deposit with banks
On Investment
Loan Loss Provision Written back
Total Incomes
B. Expenditure
Administrative Expenses
Provision for Service Charge
Loan Loss Provision
Depreciation
Total Expenses
Surplus (Deficit) (A-B)

CGISP
RSRF
11,751,679
7,351,358
4,400,322
256,691
12,008,370
93,082
2,007,183
27,910
2,128,175
9,880,195
136

CGISP
RSRF
31,798,270
21,596,766
7,838,376
2,363,128
118,529
31,916,799
18,267,463
8,482,212
9,785,251
20,212,968
107,430
2,007,183
27,910
2,142,523
16,376,185
4,736,944
150,143
25,100,105
6,816,694
251,245
18,518,708
35,749,333
19,372,439
10,356,347
6,020,547
48,771
35,798,104
16,263,646
3,474,282
84,902
19,822,830
15,975,274
21.
Government of Nepal Treasury Position

Balance of Government of Nepal as of 31st Ashadh 2070 as records of the bank was a
surplus balance of Rs. 516,084,944 (P.Y. Rs. 10,989,296,158.6). The balance is yet to
be confirmed by Comptroller General's office of GON. However, based on past
experience management believes that difference if any, between records of the bank and
Comptroller General's office shall be insignificant and will not have material impact on
financial position.
22.
Transaction with the International Monetary Fund (IMF)

The Bank transacts with IMF as an agent of the government in respect of quota where in
case of Special Drawing Rights (SDRs), Loans etc. from them it transacts in its own
right. The IMF revalues quota at the end of April every year and gains or losses arising
from such revaluation relating to quota are borne by government. In case of other
transactions such gain/losses are borne by NRB. The Basic policies followed by the
NRB on such accounts are as follows:
Country's quota with the IMF is recorded by the Bank as depository of the
Government and exchange gain/loss arising on quota are borne by government.
Exchange gains or losses in respect of borrowings under ECF and other facilities of
the IMF, allocation of SDRs and holding of SDRs are recognized in the Income
Statement.
The position of Nepal's account with the IMF account is presented as below:
Financial Position in the Fund
Particulars
SPECIAL DRAWING RIGHT:
Net cumulative allocation
Holdings

Local
SDR
Currency
Equivalents
(NRs.)

Local
SDR
Currency
Equivalents
(NRs.)
9,787,751,065
68,099,599
9,108,185,167
68,099,599
6,636,028,947
46,171,067
7,368,831,080
55,094,888
OUTSTANDING PURCHASES & LOANS:

RCF Loans
4,099,094,040
ECF Arrangements
4,456,543,089
28,520,000
31,007,000
3,814,492,960
5,338,952,664
28,520,000
39,918,000
100.00
99.98
0.03
Per cent of
Quota
71,300,000
71,283,862
21,774
OTHER INFORMATION
Quota
Currency Holding
Reserve Tranche Position
Per cent of
Quota
100.00
99.98
0.03
71,300,000
71,283,862
21,774
The SDR is converted into Nepalese rupees at conversion rate of NRs 143.727 (P.Y.
Nrs. 133.748) per SDR.
Financial position in the IMF as on April 30, 2013 and comparative position as on April
30, 2012 has not been presented. However, such information is available in IMF website
(www.imf.org).
137
23.
Number of Employees
The number of employees holding office at the end of the reporting period was as
follows:
2070 ASHADH
1388
24.
2069 ASHADH
1388
Events occurred after Balance Sheet Date

i.
The change in exchange rates of various foreign currencies results in decline in net
foreign currency assets, exchange equalization fund and net profit/ (loss) for the
period of the bank. The decrease is estimated to be around Rs. 2,374,526,710.
ii. The estimated financial impact of changes in market price of Gold investment
(other than inventories) after the balance sheet date is shown below:
Market Price (Rs. per gram)
S.No.
1
Particular
Gold investment
Total
28th Kartik
2070
4206.64
Increase /
31st Ashadh (Decrease)
2070
3908.70
297.94
Estimated
Financial
Statements
Impact
1,082,519,565
The change in price results in increase in foreign currency financial assets (Gold),
reserve (Gold and Silver equalization Reserve) and net profit/(loss) for the period of
the bank. The impact is estimated to be around Rs. 1,082,519,565.
iii. The estimated financial impact of changes in market price of investment in equity
shares of Citizen Investment Trust is increase in value of investments in shares by
Rs. 228,669,480 and an increase in the Fair value reserve by the equivalent amount.
iv. In addition to above, there was no material event occurred subsequent to the
balance sheet date that requires adjustments or disclosure in the financial
statements.
138
NEPAL RASTRA BANK

Notes Forming Part of the Statement of Financial Position
As on 31-3-2070
NRs.
PARTICULARS
As on 31-3-2069
NRs.
NOTE - 1: CASH AND BANK BALANCES

Cash in Hand
Balance with Banks in Demand Deposits
Asian Clearing Union
Total
6,645,722,239
19,978,359,986
19
978 359 986
26,624,082,225
2,056,807,747
19,556,818,001
19
556 818 001
166,316,756
21,779,942,504
i. Treasury Bills
y Bills
US Government Treasury
GOI Treasury Bills
Sub -Total
14,249,194,400
107,427,580,379
121,676,774,779
22,147,858,095
87,668,050,160
109,815,908,255
ii. Other
US Government Treasury Notes/Bond
Investment in Mid Term Instrument
Investment in Fixbis
Investment in Repurchase Agreement (Repo)
Balance with Banks in Time Deposits
Gold
Sub -Total
Grand Total
949,449,048
8,389,781,637
7,575,023,362
37,107,129,476
250 743 751 576
250,743,751,576
14,201,725,639
318,966,860,737
440,643,635,517
885,878,443
10,129,211,498
3,420,298,346
43,891,046,088
185 599 736 543
185,599,736,543
10,858,431,055
254,784,601,973
364,600,510,228
Above investments are classified as follows:

Loans and receivables
Held-for-trading
Held-to-maturity
Available-for-sale
Total
51,308,855,115
375,085,586,002
14,249,194,400
440,643,635,517
54,749,477,144
287,703,174,989
22,147,858,095
364,600,510,228
Government Treasury Bills

Saving Certificates
Government Bond
Development Bond 2071 Gha
Other Bonds and securities
Total
12,968,932,488
2,719,118,000
13 374 657 448
13,374,657,448
793,579,865
29,856,287,801
24,846,244,265
3,121,604,000
4 900 523 150
4,900,523,150
817,672,151
33,686,043,566
Above investments are classified as follows:

Loans and receivables
Held-for-trading
y
Held-to-maturity
Available-for-sale
Total
13,374,657,448
, ,
793,579,865
15,688,050,488
29,856,287,801
4,900,523,150
, ,
817,672,151
27,967,848,265
33,686,043,566
NOTE - 2: INVESTMENTS
NOTE - 3: INVESTMENTS IN GOVERNMENT SECURITIES
139
NEPAL RASTRA BANK

As on 31-3-2070
NRs.
PARTICULARS
As on 31-3-2069
NRs.
NOTE - 4: INVESTMENTS IN FINANCIAL AND OTHER INSTITUTIONS

% of holding
(a) Investment in shares of Subsidiaries
Sudur Pashchimanchal GBB
Agricultural Project Services Center
Rastriya Beema Sansthan - Life Insurance
Sub-Total
68.46
62.50
55.56
40,050,000
5,000,000
1,000,000
46,050,000
40,050,000
5,000,000
1,000,000
46,050,000
(b) Investment in shares of Associates

Nepal Stock Exchange Ltd.
National Productivity and Economic Development
Sub-Total
34.60
31.52
12,080,500
2,500,000
14,580,500
12,080,500
2,500,000
14,580,500
10.00
10.00
6.58
10.00
5.00
10.25
13.35
10.00
61,700,000
15,000,000
21,045,000
6,000,000
16,000,000
3,500,000
330,748,920
5,000,000
458,993,920
519,624,420
61,050,000
458,574,420
20,500,000
12,857,000
21,045,000
6,000,000
16,000,000
3,500,000
120,897,600
5,000,000
205,799,600
266,430,100
61,050,000
205,380,100
15,519,464,773
1,216,354,773
14,303,110,000
11,821,010,000
1,278,605,000
10,542,405,000
253,400,000
253,400,000
14,556,510,000
253,400,000
253,400,000
10,795,805,000
(c) Other Investments

Shares:
Deposit & Credit Guarantee Corporation
Nepal Clearing House
Rural Microfinance Development Centre
Pashchimanchal GBB
Nepal Development Bank
Credit Information Bereau
Citizen Investment Trust
National Banking Training Centre
Sub-Total
Total
Less: Provision for diminution in the value
Total
NOTE - 5: OTHER INVESTMENTS

Investment of funds:
Fixed deposits with commercial banks and Financial Institutions
Less: Provision for doubtful Investment
Sub Total
Other Investments:
Investment in Rural Self Reliance Fund
Sub Total
Grand Total
140
NEPAL RASTRA BANK

As on 31-3-2070
NRs.
PARTICULARS
As on 31-3-2069
NRs.
NOTE - 6: LOANS & RECEIVABLES AND REFINANCE

LOANS AND RECEIVABLES
Loans to Employees
Sub-Total
REFINANCE
Refinance to Commercial Banks
Securities purchased under resale agreement
Refinance to Financial Institutions
Less: Provision for doubtful Loans
Sub-Total
Total
4,193,014,230
4,193,014,230
4,126,992,914
4,126,992,914
2,177,624,256
580,000,000
2,757,624,256
10,000,000
2,747,624,256
6,940,638,486
458,480,000
11,500,000
469,980,000
10,000,000
459,980,000
4,586,972,914
1,143,366,819
310,165,695
, ,
833,201,124
2,852,741,559
10,329,878
2,842,411,681
1,672,504
392,338,808
4,069,624,116
2,919,924,329
182,366,083
2,737,558,246
, , ,
1,201,871,064
10,329,878
1,191,541,185
1,664,504
470,495,611
4,401,259,546
350,689,509
62,928,980
413,618,489
244,182,691
48,430,276
292,612,967
594,126,034
687,462,911
13,542,739
33,473,187
379,121
1,328,983,991
1,014,932,586
820,688,275
29,774,421
24,665,244
468,248
1,890,528,774
(22,465,794)
(8,716,000)
(3,775,258)
1,294,026,939
(22,465,794)
(8,716,000)
1,859,346,980
NOTE - 7: OTHER RECEIVABLE

Interest Accrued
Less: Provision for doubtful amounts
Less: Interest suspense
Net Interest Accrued
Advances Recoverable
Less: Provision for doubtful amounts
Net Advance Recoverable
Deposits
Bills Purchased
Total
NOTE - 8: GOLD & SILVER STOCK

Gold held in Stock
Silver held in Stock
Total Gold and silver stock
NOTE - 9: OTHER INVENTORIES

Security Note Stock
Coin Stock
Numismatic and Medallion coins
Other Metal Stock
Dispensory stock
Total Inventories
Less: Provisions for:
Non-moving Numismatic and Medallion coins
Non-moving Other Metal stock
Unissuable Note Stock
Total Inventories net of Provisions
141
NEPAL RASTRA BANK

NOTE - 10 : STATEMENT OF PROPERTY, PLANT & EQUIPMENT
Particulars
Land
Building
Accumultaed
Original Cost
Depreciation
Depreciation Rate
3%
st
Balance as on 1 Shrawan 2068
31,349,239
Addition during the Year
Disposal/Write Off/Adjustment
st
Balance as on 31 Ashadh 2069
31,349,239
Computer &
Accessories
Vehicles
Machinery
Equipment
Other
Assets
Capital Work
in Progress
20%
20%
10%
20%
141,987,071
174,095,275
70,821,912
85,933,917
53,431,824
4,730,257
3,488,487
6,244,403
18,076,333
34,144,000
8,358,431
12,527,785
1,133,858
32,001
28,433
84,524
30,727,821
208,712
(34,054,913)
(49,456)
(3,932,619)
20%
Furniture
and Fixture
561,449,546
(367,944)
20%
Office
Equipment
(3,488,487)
Total Assets
1,127,287,528
80,545,244
(10,872,362)
567,326,005
156,130,785
208,323,799
109,908,164
98,670,413
20,510,769
4,712,802
28,433
st
184,439,206
112,084,733
127,100,417
62,349,725
71,922,388
44,375,774
4,180,972
606,453,214
Depreciation for the Year
16,701,857
13,101,536
14,997,197
4,946,974
5,880,453
668,117
320,611
56,616,745
84,524
27,012,775
(1,814,768) (28,316,370)
(49,455)
142,182,138
94,309,474
75,988,073
(304,407)
200,836,655
(3,868,656)
121,317,613
16,727,521
4,452,129
1,196,960,410
(7,256,356)
655,813,603
31,349,239
366,489,350
34,813,173
66,141,661
15,598,690
22,682,340
3,783,248
260,673
28,433
541,146,807
st
31,349,239
567,326,005
156,130,785
208,323,799
109,908,164
98,670,413
20,510,769
4,712,802
28,433
1,196,960,410
3,650,545
31,486,307
2,865,000
8,522,771
1,238,395
55,000
15,541,035
(5,780,657)
(20,503,118)
Accumultaed
Original Cost
Depreciation
Net Book Value as on 31st Ashadh 2069

st
(14,686)
774,000
(1,318,141)
(4,794,866)
(184,622)
(132,065)
64,133,054
(33,436,828)
570,267,876
181,836,436
190,685,681
109,364,023
102,398,319
21,564,542
4,635,737
200,836,655
121,317,613
142,182,138
94,309,474
75,988,073
16,727,521
4,452,129
Depreciation for the Year
16,848,119
13,087,224
20,604,980
4,491,057
5,890,348
746,699
108,658
61,777,084
(6,683,185)
(19,863,108)
(5,049,516)
(81,655)
(73,999)
(32,714,274)
st
st

st
Net Book Value as on 31 Ashadh 20670
31,334,553
(708,673)
31,334,553
(439,097)
(523,714)
217,245,676
127,721,653
142,924,009
98,276,817
76,828,905
17,392,566
4,486,788
353,022,200
54,114,783
47,761,671
11,087,206
25,569,414
4,171,976
148,950
Allowances for obsolescences has been made for Rs. 3,352,949 on Building under Construction which is presented under Capital Work in Progress
142
15,569,468
1,227,656,636
655,813,603
15,569,468
684,876,413
542,780,223
NEPAL RASTRA BANK

NOTE - 11 : INTANGIBLE ASSETS

Computer Software
Particulars
Finite Useful
Life
Accumultaed
Original Cost
Amortisation
Depreciation Rate
20%
st
Total Assets
10%
3,627,717
3,288,653
2,813,035
370,495
st
6,440,752
3,659,148
st
2,794,089
2,086,037
4,880,126
726,533
881,548
1,608,081
3,520,622
2,920,130
2,967,585
691,563
6,440,752
3,659,148
472,340
290,000
229,272,935
6,913,092
3,949,148
229,272,935
st
3,520,622
2,967,585
Amortisation for the Year
1,323,794
659,825
6,916,370
146,315,762
149,499,292
146,315,762
156,415,662
Amortisation for the Year
st
st
Net Book Value as on 31 Ashadh 2069
Accumultaed
Original Cost
Amortisation
Capital Work
in Progress
Infenite Useful Life
st

st
146,315,762
146,315,762
156,415,662
82,957,173
312,992,448
(229,272,935)
(229,272,935)
3,821,216
-
6,488,207
149,927,455
240,135,175
6,488,207
5,804,834
st
4,844,416
3,627,410
3,821,216
12,293,042
Net Book Value as on 31st Ashadh 2070
2,068,676
321,738
225,451,719
227,842,133
143
NEPAL RASTRA BANK

As on 31-3-2070
NRs.
PARTICULARS
NOTE - 12: DEPOSIT FROM BANKS AND OTHER AGENCIES

Deposit from Banks and Financial Institutions
Foreign Diplomatic Missions and other agencies
Total
NOTE - 13: IMF RELATED LIABILITIES

Special Drawing Right Allocation
Interest Bearing Loan :
Loan under Extended Credit Facility (ECF)
Loan under Rapid Credit Facility (RCF)
Total
NOTE - 14: OTHER LIABILITIES

Interest Payable
y
Bills Payable
Total
NOTE -15: IMF Related Deposit Liabilities

IMF Account No 1
IMF Account No 2
Total
NOTE -16: DEPOSIT AND OTHER BALANCES

Deposits from Banks and Financial Insitutions
Balances of Other Insitutions
Earnest Money
Money Changer
Margin against LCs
Total
As on 31-3-2069
NRs.
1,593,446,797
573,691
1,594,020,488
922,928,956
77,440,270
1,000,369,226
9,787,751,065
9,108,185,167
4,099,094,040
4,456,543,089
18,343,388,194
5,338,952,664
3,814,492,960
18,261,630,791
1,653,043
3,814,245
,
,
73,727,835
79,195,123
2,373,189
2,373,189
7,029,851,169
753,354
7,030,604,523
5,879,421,428
662,480
5,880,083,908
138,593,070,857
5,391,982,581
20,598,830
10,959,500
3,532,775,567
147,549,387,334
99,218,954,797
18,221,687,493
15,497,758
9,529,000
3,775,518,306
121,241,187,353
Balances of Banks and Financial institutions also include the Cash Reserve Ratio (CRR) required to be maintained by
commercial banks. Balances of Other Institutions include deposit of government corporations, companies and local
authorities etc.
144
NEPAL RASTRA BANK

PARTICULARS
NOTE - 17: STAFF LIABILITIES
Medical Fund (Includes Medical earning fund, interest, etc)
Welfare Provident Fund
Gratuity and Pension Fund
Staff Security Fund
Liability for Staff Leave Encashment
Liability for Retired staff insurance premium
Other payable to staff
Total
NOTE - 18: OTHER PAYABLES

Insurance Premium collected from Staff
Less: Advance Insurance Premium paid on behalf of Staff
Other Payables of Project
Total
As on 31-3-2070
NRs.
As on 31-3-2069
NRs.
434,010,639
58,749,140
5,920,434,512
1,468,349,389
715,584,569
156,594,181
8,753,722,429
408,603,533
56,925,542
6,333,263,487
1,084,937,844
607,072,254
24,362,620
17,641,400
8,532,806,680
219,088,414
726,980
219,815,394
1,590,360,703
(1,357,833,938)
933,981
233,460,746
NOTE -19: CURRENCY IN CIRCULATION

233,460,000,000
201,250,000,000
217,852,268,000
15,607,732,000
233,460,000,000
181,470,568,000
15,607,732,000
4,171,700,000
201,250,000,000
The Currency in Circulation liabilities are supported by following securities :

Foreign currency balance held abroad
Foreign Securities
Total
145
NEPAL RASTRA BANK

Notes forming part of the statement of financial position
PARTICULARS
For the Year Ended

31-3-2070
NRs.
For the Year Ended

31-3-2069
NRs.
2,780,050,000
3,657,045
747,014,354
3,253,468
NOTE - 20: SUNDRY LIABILITIES

Sundry creditors
Unclaimed
Bills Collection
Less: Bills Lodged
Pension Payable to NRB Ex-Staff
General Account
Note Kosh account
Deferred Grand Income
Other Liabilities
Total
5,340,899
5,340,899
146
39,842,185
484,130,342
477,219
12,549,884,460
15,858,041,251
11,043,569
11,043,569
162,526,670
445,019,987
(12,417,072)
722,599
362,720,603
1,708,840,609
NEPAL RASTRA BANK

As on 31-3-2070
NRs.
PARTICULARS
As on 31-3-2069
NRs.
NOTE - 21: RESERVES

Capital Reserve:
Gold and Silver Equalization Reserve
Statutory Reserve:
General Reserve
Monetary Liabilites Reserve
Exchange Equalization Fund
Other Reserves and Funds:
Development Fund
Banking Development Fund
Development Finance Project Mob. Fund
Liquidity Stabilization fund
Mechanisation Fund
Scholarship Fund
Mint Development Fund
Investment Revaluation Reserve
Rural Self Reliance Fund (GS Kosh)
Fair Value Reserve for Equity Instruments
Actuarial
i l Gain/Loss
i /
Fundd
Project Split Interest Reserve Fund
Deficit due to Restatement of Prior Period Errors
Total Reserves and Funds
5,188,627,188
6,842,519,010
17,849,740,978
2,501,376,500
58,089,470,277
16,492,203,776
2,080,978,400
42,526,599,718
5,687,503,358
781,941,806
203,766,088
87,000,000
791,316,414
61,594,504
547,712,943
1,325,444,077
855,478,196
253,400,000
330,738,920
277,557,837
4,233,489
94,836,902,576
5,047,503,359
707,871,125
188,485,688
62,000,000
591,316,414
61,594,504
547,712,943
1,149,768,420
2,449,259
253,400,000
120,887,600
4,233,489
(2,811,824)
76,676,711,881
The Board of Directors of the Bank has appropriated the following amount to different fund during the year
Transfer (to)/from Exchange Equalisation Fund
Transfer (to)/from Gold & Silver Equalisation Reserve
Securities Revaluation Fund
Surplus/(Deficit) due to Restatement of Prior Period Errors
Profit available for distribution
General Reserve
Monetary Liability Reserve
Development Fund
Dev. Fin. Projects Mob. Fund
Liquidity Stabilization Fund
Mechanization Fund
Banking Development Fund
Surplus to be transferred to GON
Deficit due to Restatement of Prior Period Errors
Total
147
23,172,781,540
(15,562,870,559)
1,653,891,818
(853,028,937)
(2,811,824)
8,407,962,038
1,357,537,200
420,398,100
640,000,000
15,280,400
25,000,000
200,000,000
74,070,681
175,675,657
5,500,000,000
8,407,962,038
38,300,425,089
(30,764,828,683)
(1,706,448,801)
(2,449,259)
6,426,511
5,833,124,857
593,866,400
282,378,400
40,000,000
15,957,525
20,000,000
400,000,000
68,783,806
187,950,550
4,227,000,000
(2,811,824)
5,833,124,857
NEPAL RASTRA BANK

NOTE - 22a : Movement of Provisions.
Particulars
Leave encashment
Gratuity and Pension Fund
Staff Security Fund
Staff Medical Earning Fund
Diminution in value of investment in Shares
Provision for advance recoverable
Provision for doubtful loans
Nuismatic and Medallion Coins
Provision for non moving metal stock
Provision for Unissuable Note Stock
Provision for other investments
Provision for building in construction
Total
As on 31-3-2069
607,072,254
6,333,263,488
1,084,937,843
389,483,832
61,050,000
10,329,878
10,000,000
22,465,793
8,716,000
1,278,605,000
3,352,949
9,809,277,037
Addition
186,800,567
186,182,609
100,859,809
3,775,258
477,618,243
PARTICULARS
Withdrawn
(78,288,253)
(431,624,835)
(103,042,287)
(62,250,227)
(675,205,602)
Adjustment
(167,386,750)
385,594,024
218,207,274
As on 31-3-2070
715,584,569
5,920,434,512
1,468,349,389
434,010,639
61,050,000
10,329,878
10,000,000
22,465,793
8,716,000
3,775,258
1,216,354,773
3,352,949
9,874,423,759
As on 31-3-2070
NRs.
As on 31-3-2069
NRs.
39,749,417,595
100,066,715
29,061,255
39,878,545,565
1,233,905,787
24,849,373
100,066,715
31,088,411
1,389,910,286
NOTE - 22b: Contingent Liabilities and Commitments

Letters of Credit
Guarantees Issued
Unclaimed account transfer to P/L account
Capital Commitment
Total
1. Contingent liabilities in respect of Letter of Credit (L/C) are determined on the basis of LCs remaining unexpired at the Balance sheet
date after adjusting therefrom the margin retained by the bank. In addition to above, Letter of Credit opened for various projects of Nepal
Government for which grants is received from various donor agencies, liability of such letter of credit is met directly by the donor
agencies, hence it is not shown as contingent liabilities of the bank.
148
NEPAL RASTRA BANK

Notes forming part of the Income Statement
For the Year Ended
31-3-2070
NRs.
PARTICULARS
For the Year Ended

31-3-2069
NRs.
NOTE - 23: INTEREST INCOME

Treasury bills & Deposits
SDR Holding & Asian Clearing Union
Subtotal
Investment in financial and other institutions
Overdraft to Government
Loans and Refinance
Subtotal
Total interest income from financial assets
9,392,957,675
5,388,379
9,398,346,054
8,484,984,205
15,444,535
8,500,428,740
1,417,911,882
669,404,505
56,776,327
2,144,092,714
11,542,438,768
98,003,065
3,479,167,403
94,696,476
130,427,914
3,802,294,858
12,302,723,598
44,444,998
244,800,337
47,257,816
91,702,814
4,268,845
249,069,182
6,962,045
42,771
7,004,816
18,137,209
21,582
18,158,791
114,884,495
114,884,495
121,889,310
176,437,818
176,437,818
194,596,609
7,455,852
7,455,852
6,089,191
6,089,191
298,255,610
298,255,610
305,711,462
340,824,841
340,824,841
346,914,032
NOTE - 24: COMMISSION INCOME

On Currency exchange
Government transaction & Other services
Total Commission income from financial assets
NOTE - 25: INTEREST EXPENSES

Foreign Currency Financial Liabilities
SDR Allocation & PRGF Loan
Others
Sub Total
Sub Total
Total Interest Expense on Financial Liabilities
NOTE - 26: AGENCY AND SERVICE CHARGE

Foreign Currency Liabilities
Service Charge
Commission
Sub Total
Local Currency Liabilities
Agency Expenses
Sub Total
Total Agency and Service Charge
Agency Expenses includes agency commission paid to the following banks for operating government accounts.
Nepal Bank Ltd.
Rastriya Banijya Bank
Nepal Bangladesh Bank
Everest Bank Ltd
Total
105,000,000
177,600,000
2,700,000
1,200,000
286,500,000
149
116,100,000
197,100,000
2,700,000
1,200,000
317,100,000
NEPAL RASTRA BANK

Notes forming part of the Income Instatement
For the Year Ended
31-3-2070
PARTICULARS
NRs.
For the Year

Ended
31-3-2069
NRs.
NOTE - 27: OTHER OPERATING INCOME

Income from Mint (Sale of coin)
Gain from Sale of Precious Metals and Coins
Fine/Penalty Charge
Profit from Sale of Assets
Dividend Income
Provision on Investment Wtitten Back (Net)
Project Income
Grant Income
Miscellaneous
Total
110,845,928
175,675,657
13,468,650
4,245,354
6,408,531
62,250,227
14,803,545
245,380
98,110,197
486,053,470
150
145,036,677
187,950,532
29,109,763
639,395
15,957,464
245,459
163,717,505
542,656,795
NEPAL RASTRA BANK

Notes forming part of the Income Statement
PARTICULARS
Note
For the Year Ended

31-3-2070
NRs.
For the Year Ended

31-3-2069
NRs.
NOTE - 28: GENERAL, ADMINISTRATIVE EXPENSES & PROVISIONS

Staff Costs
Depreciation and amortization
Directors Fees and Expenses
Note Printing charges
Mint Expenses
Security charges
Remittance charges
Travelling expenses
Insurance charges
Repair & Maintenance
Provisions on loans & advances, Investments, etc.
Miscellaneous
Total
28 a
28 b
28 c
28 a Staff Costs
Salary
Allowances
Provident Fund Contribution
Staff Welfare (Including Medical fund contribution)
Staff Welfare Provident Fund
Pension & Gratuity Fund
Staff Security Fund
Staff leave compensations
Others
Total
1,835,851,032
67,581,918
2,945,161
593,176,992
97,314,884
18,538,741
53,750,817
168,663,749
57,355,126
21,360,449
3,775,258
361,506,289
3,281,820,417
4,939,823,824
58,224,826
2,955,222
649,863,713
256,043,131
18,503,842
59,404,083
132,009,655
66,376,685
23,099,503
265,076,010
254,860,094
6,726,240,588
482,934,742
389,188,792
49,622,143
62,322,546
280,000,000
186,182,609
100,859,809
186,800,567
97,939,824
1,835,851,032
504,378,885
325,637,822
43,568,752
348,586,158
260,000,000
2,764,372,517
425,354,156
180,823,211
87,102,323
4,939,823,824
3,775,258
3,775,258
3,493,183
261,582,827
265,076,010
28 b Provision on loans & advances, Investments, etc.

Provision for doubtful Loans & Advances
Provision for Diminution in the value of Investments
Provision for Provision for Unissuable Note Stock
Provision for retired Staff Insurance Premium
Provision for Doubtful investment and Others
Provision for sundry Accrued
Total
28 c Miscellaneous Expenses
Banking Promotion
Audit Fees and Expenses
Sundry Balances Written Off
Assets Written Off
Others
Total
22,616,260
1,606,998
635,846
336,647,185
361,506,289
151
26,560,244
1,142,826
195,822
226,961,202
254,860,094
NEPAL RASTRA BANK

As on 31-3-2070
NRs.
PARTICULARS
NOTE - 29: CASH AND CASH EQUIVALENT
Foreign currency cash and bank balance
Foreign currency time deposits
Local currency in hand
SDR holdings
Investment in Treasury Bills/Notes
Investment in Fixbis
Investment in repurchase agreement (Repo)
Total
26,550,354,390
130,872,857,869
4,635,398,459
6,636,028,947
121,676,774,779
7,575,023,362
37,107,129,476
335,053,567,282
152
As on 31-3-2069
NRs.
21,779,942,504
185,599,736,543
2,167,533,092
7,368,831,080
109,815,908,255
3,420,298,346
43,891,046,088
374,043,295,908
NEPAL RASTRA BANK

Table 1 : Interest Rate Risk and Maturity Profile (Foreign Currency)
Weighted
Average
Interest
Rate %
Particulars
Interest Sensitive Foreign Currency Finanacial Assets

IMF Related Assets
Total Interest Sensitive Foreign Currency Finanacial Assets
Non Interest Sensitive Foreign Currency Finanacial Assets
Other Receivable
Other Securities
Total Non Interest Sensitive Foreign Currency Finanacial Assets
Total Foreign Currecny Financial Assets
Interest Sensitive Foreign Currency Finanacial Liabilities
Total Interest Sensitive Foreign Currency Finanacial Liabilities
Non Interest Sensitive Foreign Currency Finanacial Liabilities
Deposit from banks and other agencies
Other Liabilities
Total Non Interest Sensitive Foreign Currency Finanacial Liabilities
Total Foreign Currecny Financial Liabilities
0.25
2.57
0.12
A
Amount in Rs.
Upto 6 Months NRs.
26,624,082,225
440,643,635,517
6,636,028,947
473,903,746,689
26,624,082,225
406,040,859,857
6,636,028,947
439,300,971,029
532,506,856
0
532,506,856
532,506,856
0
532,506,856
474,436,253,545
439,833,477,885
0.12
18,343,388,194
18,343,388,194
1,594,020,488
79,195,123
1,673,215,611
Foreign Currency Interest Rate Sensitivity Gap (A-C)

Total Gap (B-D)
6 to 12 Months
NRs.
Above 12 Months
NRs.
14,711,712,482
19,891,063,178
.
14,711,712,482
19,891,063,178
-
0
0
14,711,712,482
19,891,063,178
18,343,388,194
18,343,388,194
1,594,020,488
79,195,123
1,673,215,612
20,016,603,805
1,673,215,612
455,560,358,495
454,419,649,740
439,300,971,029
438,160,262,273
18,343,388,194
14,711,712,482
14,711,712,482
1,547,674,984
1,547,674,984
Table 1 : Interest Rate Risk and Maturity Profile (Foreign Currency)

Particulars
Interest Sensitive Foreign Currency Finanacial Assets

IMF Related Assets
Total Interest Sensitive Foreign Currency Finanacial Assets
Non Interest Sensitive Foreign Currency Finanacial Assets
Other Receivable
Other Securities
Total Non Interest Sensitive Foreign Currency Finanacial Assets
Total Foreign Currecny Financial Assets
Interest Sensitive Foreign Currency Finanacial Liabilities
Total Interest Sensitive Foreign Currency Finanacial Liabilities
Non Interest Sensitive Foreign Currency Finanacial Liabilities
Other Liabilities
Total Non Interest Sensitive Foreign Currency Finanacial Liabilities
Total Foreign Currecny Financial Liabilities
Weighted
Average
Interest
Rate %
0.15
2.63
0.12
A
Amount in Rs.
Upto 6 Months NRs.
21,779,942,504
364,600,510,228
7,368,831,080
393,749,283,812
21,779,942,504
343,612,867,675
7,368,831,080
372,761,641,259
1,360,298,093
1,360,298,093
1,360,298,093
1,360,298,093
395,109,581,905
374,121,939,352
0.12
18,261,630,791
18,261,630,791
1,000,369,226
0
2,373,189
1,002,742,415
Foreign Currency Interest Rate Sensitivity Gap (A-C)

Total Gap (B-D)
153
1,000,369,226
2,373,189
1,002,742,415
6 to 12 Months
NRs.
Above 12 Months
NRs.
9,444,818,055.24
11,542,824,497
.
9,444,818,055
11,542,824,497
-
9,444,818,055
11,542,824,497
18,261,630,791
18,261,630,791
19,264,373,206
1,002,742,415
375,487,653,021
375,845,208,699
372,761,641,259
373,119,196,937
9,444,818,055
9,444,818,055
18,261,630,791
(6,718,806,294)
(6,718,806,294)
NEPAL RASTRA BANK

Table 1: Interest Rate Risk and Maturity Profile (Local Currency)
Weighted
Average
2011-12 Total NRs. Upto 6 Months NRs.
Interest
Rate %
Particulars
Interest Sensitive Local Currency Finanacial Assets

Investment in Government Securities
GON Overdraft
Other Investments
Refinance & Loans
Total Interest Sensitive Local Currency Finanacial Assets
Non Interest Sensitive Local Currency Finanacial Assets
Cash in Hand
Investment in Financial & Other Institutions
Refinance & Loans (Loans to employees)
Other Receivables
Total Non Interest Sensitive Local Currency Finanacial Assets
Total Local Currecny Financial Assets
7.42
E
Interest Sensitive Local Currency Finanacial Liabilities

Total Interest Sensitive Local Currency Finanacial Liabilities
Non Interest Sensitive Local Currency Finanacial Liabilities
Bills Payable
Staff Liabilities
Other Payables
Total Non Interest Sensitive Local Currency Finanacial Liabilities
Total Local Currecny Financial Liabilities
Local Currency Interest Rate Sensitivity Gap (E-G)

Total Gap (F-H)
16,481,630,353
0
10,363,495,770
6,940,638,486
33,785,764,609
19,350,822,141
6,940,638,486
26,291,460,627
4,635,398,459
13,374,657,448
458,574,420
4,193,014,230
4,069,624,116
26,731,268,673
4,635,398,459
4,464,752,096
9,100,150,555
60,517,033,282
35,391,611,182
155,096,076,801
734,091,342
8,753,722,429
219,815,394
164,803,705,966
155,096,076,801
734,091,342
219,815,394
156,049,983,537
164,803,705,966
156,049,983,537
33,785,764,609
(104,286,672,684)
26,291,460,627
(120,658,372,355)
6 to 12 Months
NRs.
793,579,865
793,579,865
793,579,865
793,579,865
793,579,865
Above 12 Months
NRs.
2,719,118,000
10,363,495,770
13,082,613,770
13,374,657,448
458,574,420
4,193,014,230
18,026,246,098
31,108,859,868
8,753,722,429
8,753,722,429
8,753,722,429
13,082,613,770
22,355,137,439
Table 1: Interest Rate Risk and Maturity Profile (Local Currency)

Particulars
Interest Sensitive Local Currency Finanacial Assets

GON Overdraft
Other Investments
Refinance & Loans
Total Interest Sensitive Local Currency Finanacial Assets
Non Interest Sensitive Local Currency Finanacial Assets
Cash in Hand
Investment in Financial & Other Institutions
Refinance & Loans (Loans to employees)
Other Receivables
Total Non Interest Sensitive Local Currency Finanacial Assets
Total Local Currecny Financial Assets
Interest Sensitive Local Currency Finanacial Liabilities
Total Interest Sensitive Local Currency Finanacial Liabilities
Non Interest Sensitive Local Currency Finanacial Liabilities
Bills Payable
Staff Liabilities
Other Payables
Total Non Interest Sensitive Local Currency Finanacial Liabilities
Total Local Currecny Financial Liabilities
Weighted
Average
2010-11 Total NRs. Upto 6 Months NRs.
Interest
Rate %
5.58
9.66
6.70
E
F
G
Local Currency Interest Rate Sensitivity Gap (E-G)

Total Gap (F-H)
154
28,785,520,416
0
10,795,805,000
459,980,000
40,041,305,416
19,350,822,141
459,980,000
19,810,802,141
2,167,533,092
4,900,523,150
205,380,100
4,126,992,914
4,401,259,546
15,801,688,802
2,167,533,092
4,401,259,546
6,568,792,638
55,842,994,218
26,379,594,779
138,224,548,212
729,902,615
8,532,806,680
232,526,765
147,719,784,272
138,224,548,212
729,902,615
232,526,765
139,186,977,592
147,719,784,272
139,186,977,592
40,041,305,416
(91,876,790,054)
19,810,802,141
(112,807,382,813)
6 to 12 Months
NRs.
6,138,319,333
6,138,319,333
6,138,319,333
6,138,319,333
6,138,319,333
Above 12 Months
NRs.
3,296,378,942
10,390,905,000
13,687,283,942
4,900,523,150
205,380,100
4,126,992,914
9,232,896,164
22,920,180,106
8,532,806,680
8,532,806,680
8,532,806,680
13,687,283,942
14,387,373,426
NEPAL RASTRA BANK

Table 2 : Foreign Exchange Exposure by Credit Rating
Credit
Particulars
Rating

% Financial
NRs.
Assets

% Financial
NRs.
Assets
A-
47,522,779,189
10.55%
NR *
160,070,040,288
474,436,253,545
29.92%
88.69%
105,592,002,676
395,109,581,906
23.43%
87.62%
NR *
60,517,033,282
11.31%
55,842,994,218
12.32%
60,517,033,282
11.31%
55,842,994,218
12.38%
534,953,286,827
100.00%
450,952,576,124
100.00%
BBB-
Total Foreign Currency Financial Assets
Total Local Currency Financial Assets

NR represents not rated.
**ICRA represents Indian Credit Rating Agency
155
5.38%
5.85%
7.03%
0.00%
9.78%
10.12%
0.14%
0.00%
0.00%
10,036,952,580
2.23%
17.02%
BBB
BBB+
3.43%
18,372,840,461
28,799,501,065
31,321,126,522
37,580,890,300
52,309,216,106
54,152,438,724
758,807,434
91,071,392,644
A1(ICRA)
A+
A
AA
AA+
AAAAA
BB
23870373049
23,591,166,000
55,224,277,668
36,211,647,194
93,060,383,549
0.00%
5.30%
5.24%
12.25%
0.00%
0.00%
8.04%
20.65%
0.00%
0.00%
0.00%
NEPAL RASTRA BANK

Table 3a : Concentrations of Funding
The Bank's significant end-of-year concentrations of funding as at 31st Ashadh 2070 were as follows:
Total
NRs.
Foreign Currency
Financial Assets
26,624,082,225
6,636,028,947
SDR holdings - with IMF
440,643,635,517
Investments in Foreign Currency
532,506,856
Other receivables
Total Foreign Currency Assets 474,436,253,545
Local Currency
Financial Assets
Cash in hand
GON Overdraft
Investments in Financial and Other Ins
Other Investments
Refinance & Loans
Other Receivables
Sub-Total
Other Assets
Gold & Silver
Other Inventories
Intangible Assets
Other Assets
Sub-Total
Total Assets
4,635,398,459
29,856,287,801
458,574,420
14,556,510,000
6,940,638,486
4,069,624,116
60,517,033,282
413,618,489
1,294,026,939
542,780,222
227,842,133
43,698,988
2,521,966,771
GON
NRs.
Domestic Bills
NRs.
29,856,287,801
29,856,287,801
Employees
NRs.
392,338,808
392,338,808
4,193,014,230
4,193,014,230
Banks & F.I.

NRs.
197,100,382
458,574,420
14,556,510,000
2,747,624,256
17,959,809,058
Foreign Bank
NRs.
Foreign Govt.
NRs.
19,978,359,986
318,017,411,690
337,995,771,676
122,626,223,827
122,626,223,827
Supernational F.I.
NRs.
6,636,028,947
6,636,028,947
Others
NRs.
6,645,722,239
532,506,856
7,178,229,095
4,438,298,077
3,677,285,308
8,115,583,385
413,618,489
1,294,026,939
542,780,222
227,842,133
43,698,988
2,521,966,771
10,637,550,156
63,039,000,053
29,856,287,801
392,338,808
4,193,014,230
17,959,809,058
537,475,253,598
29,856,287,801
392,338,808
4,193,014,230
17,959,809,058
156
337,995,771,676
122,626,223,827
6,636,028,947
17,815,779,251
NEPAL RASTRA BANK

Table 3a : Concentrations of Funding
The Bank's significant end-of-year concentrations of funding as at 31st Ashadh, 2069 were as follows:
Total
NRs.
Foreign Currency
Financial Assets
21,779,942,504
7,368,831,080
SDR holdings - with IMF
364,600,510,228
Investments in Foreign Currency
1,360,298,093
Other receivables
Total Foreign Currency Assets 395,109,581,905
Local Currency
Financial Assets
Cash in hand
GON Overdraft
Investments in Financial and Other Ins
Other Investments
Refinance & Loans
Other Receivables
Sub-Total
Other Assets
Gold & Silver
Other Inventories
Intangible Assets
Other Assets
Sub-Total
Total Assets
2,167,533,092
33,686,043,566
205,380,100
10,795,805,000
4,586,972,914
4,401,259,546
55,842,994,218
292,612,967
1,859,346,980
541,146,807
150,094,134
58,203,275
2,901,404,163
GON
NRs.
Domestic Bills
NRs.
33,686,043,566
33,686,043,566
Employees
NRs.
470,495,611
470,495,611
4,126,992,914
4,126,992,914
Banks & F.I.

NRs.
79,344,789
205,380,100
10,795,805,000
459,980,000
11,540,509,889
Foreign Bank
NRs.
Foreign Govt.
NRs.
19,723,134,757
253,898,723,530
273,621,858,287
110,701,786,698
110,701,786,698
Supernational F.I.
NRs.
7,368,831,080
7,368,831,080
Others
NRs.
2,056,807,747
1,360,298,093
3,417,105,840
2,088,188,303
3,930,763,935
6,018,952,238
292,612,967
1,859,346,980
541,146,807
150,094,134
58,203,275
2,901,404,163
8,920,356,401
58,744,398,381
33,686,043,566
470,495,611
4,126,992,914
11,540,509,889
453,853,980,286
33,686,043,566
470,495,611
4,126,992,914
11,540,509,889
157
273,621,858,287
110,701,786,698
7,368,831,080
12,337,462,241
NEPAL RASTRA BANK

Table 3b : Concentrations of Funding
The Bank's significant end-of-year concentrations of funding as at 31st Ashadh 2070 were as follows:
Total
NRs.
Foreign currency
Financial Liabilities
Others
Total Foreign Currency Financial
Liabilities
GON
NRs.
Public
NRs.
Comm.Banks & FI
NRs.
Supernational F.I.
NRs.
Others
NRs.
1,594,020,488
18,343,388,194
79,195,123
1,593,446,797
79,195,123
18,343,388,194
-
573,691
-
20,016,603,805
1,672,641,920
18,343,388,194
573,691

GON Deposit
Bills Payable
Staff Liabilities
Other Payables
Total Local Currency Financial
Liabilities
7,030,604,522
516,084,944
147,549,387,334
734,091,342
8,753,722,429
219,815,394
164,803,705,965
516,084,944
-
734,091,342
138,593,070,857
-
7,030,604,523
-
8,956,316,477
8,753,722,429
219,815,394
516,084,944
734,091,342
138,593,070,857
7,030,604,523
17,929,854,300
184,820,309,770
516,084,944
734,091,342
140,265,712,777
25,373,992,717
17,930,427,991
Other Liabilities
Surplus payable to GON
Sundry Liabilities
Total Other Liabilities
233,460,000,000
5,500,000,000
15,858,041,251
254,818,041,251
5,500,000,000
5,500,000,000
229,021,701,923
229,021,701,923
Total Liabilities
439,638,351,021
6,016,084,944
229,755,793,265
140,265,712,777
25,373,992,717
4,438,298,077
15,858,041,251
20,296,339,328
38,226,767,319

Comparative figures as at 31st Ashadh 2069 for significant end-of-year concentration of funding were as follows:
Foreign currency
Financial Liabilities
Others
Total Foreign Currency Financial
Liabilities
GON Deposit
Bills Payable
Staff Liabilities
Other Payables
Total Local Currency Financial
Liabilities
Total
GON
Public
Comm.Banks & FI
Supernational F.I.
Others
NRs.
NRs.
NRs.
NRs.
NRs.
NRs.
1,000,369,226
18,261,630,791
2,373,189
922,928,956
2,373,189
18,261,630,791
-
77,440,270
-
19,264,373,206
925,302,145
18,261,630,791
77,440,270
5,880,083,908
-
5,880,083,908
10,989,296,158
121,241,187,353
850,219,745
8,532,806,680
233,460,746
10,989,296,158
-
850,219,745
99,218,954,797
-
147,727,054,590
10,989,296,158
850,219,745
99,218,954,797
5,880,083,908
30,788,499,982
166,991,427,796
10,989,296,158
850,219,745
100,144,256,942
24,141,714,699
30,865,940,252
Other Liabilities
Surplus payable to GON
Sundry Liabilities
Total Other Liabilities
201,250,000,000
4,227,000,000
1,708,840,609
207,185,840,609
4,227,000,000
4,227,000,000
199,161,811,697
199,161,811,697
Total Liabilities
374,177,268,405
15,216,296,158
200,012,031,442
158
100,144,256,942
24,141,714,699
22,022,232,556
8,532,806,680
233,460,746
2,088,188,303
1,708,840,609
3,797,028,912
34,662,969,164

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