-PsLs[t lgb]{zg, @)& / ;f] kZrft ldlt @)&$ ;fpg ( ut];Dd hf/L ePsf … · 2018-10-15 · x'g] ;dodWo] h'g cl3 x'G5 ;f] ;do;Dd of] Joj:yf nfu" x'g] 5}g . -5_ o; a}+ssf] lgb]{zg kfngf

$Page 1: -PsLs[t lgb]{zg, @)& / ;f] kZrft ldlt @)&$ ;fpg ( ut];Dd hf/L ePsf … · 2018-10-15 · x'g] ;dodWo] h'g cl3 x'G5 ;f] ;do;Dd of] Joj:yf nfu" x'g] 5}g . -5_ o; a}+ssf] lgb]{zg kfngf$
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt

;+:yfx?nfO{ hf/L ul/Psf ]

PsLs[t lgb]{zg – @)&$

-PsLs[t lgb]{zg, @)&# / ;f] kZrft ldlt @)&$ ;fpg ( ut];Dd hf/L ePsf

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

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no

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

@)&$ ;fpg

ljifo–;"rL

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

1 Go"gtd k"+hLsf]if ;DaGwL Joj:yf . 1

2 shf{÷;fk^sf] juL{s/)f / shf{ gf]S;fgL ;DaGwL Joj:yf . 85

3 Psn u|fxs tyf If]qut shf{ ;fk^ / ;"ljwfsf] ;Ldf lgwf{/)f ;DaGwL Joj:yf . 117

4 n]vf gLlt tyf ljQLo laj/)fx?sf] (f¤rf ;DaGwL Joj:yf . 124

5 sf/f]af/df lglxt hf]lvd Go"gLs/)f ug]{ ;DaGwL Joj:yf . 172

6 ;+:yfut ;"zf;g ;DaGwL Joj:yf . 179

7 ;"kl/j]IfsLo lgb]{zg nfu" ug]{ sfo{ tflnsf ;DaGwL Joj:yf . 198

8 nufgL ;DaGwL Joj:yf . 200

9 tYof° ljj/)f ;DaGwL Joj:yf . 204

10 ;+:yfks ;]o/ gfd;f/L jf vl/b÷laqmL jf xs x:tfGt/)f ;DaGwL Joj:yf . 235

11 ;x–ljQLos/)f shf{ ;DaGwL Joj:yf . 244

12 shf{ ;'rgf tyf sfnf];'rL ;DaGwL Joj:yf . 249

13 clgjfo{ df}Hbft÷a}wflgs t/ntf ;DaGwL Joj:yf . 269

14 zfvf÷sfof{no vf]Ng] ;DaGwL Joj:yf . 275

15 Aofhb/ ;DaGwL Joj:yf . 288

16 ljQLo ;|f]t ;+sng ;DaGwL Joj:yf . 297

17 ljkGg ju{ tyf tf]lsPsf pTkfbgzLn If]qdf k|jfx ug"{kg]{ shf{ ;DaGwL Joj:yf . 303

18 :t/f]Gglt x"g], sfo{If]q lj:tf/ jf ;+s"rg tyf ufEg]÷ufleg] ;DaGwL Joj:yf . 313

19 ;DklQ z"$Ls/)f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/)f ;DaGwL Joj:yf . 326

20 ;xfos sDkgL ;DaGwL Joj:yf . 347

21 On]S «̂f]lgs dfWodaf^ x"g] a}lsé -O{–a}lsé_ ;]jf ;DaGwdf . 350

22 ljQLo u|fxs ;+/If)f tyf ljQLo ;fIf/tf ;DaGwL Joj:yf 354

23 ljljw Joj:yf ;DaGwdf . 358

1

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= !÷)&$

Go"gtd k"+hLsf]if ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] sfod ug'{ kg]{ Go'gtd k'FhLsf]if ;DaGwdf

g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

!= sfod ug'{ kg]{ Go'gtd k'FhLsf]if

Ohfhtkqk|fKt ;+:Yffn] cfˆgf] s'n hf]lvd efl/t ;DklQsf] cfwf/df b]xfo adf]lhd Go'gtd k'FhLsf]if

cg'kft sfod ug'{ kg]{5 .

;+:yf

hf]lvd efl/t ;DklQsf] cfwf/df sfod /fVg' kg]{ Go'gtd k'FhLsf]if

-k|ltzt_

k|fylds k'FhL k'FhLsf]if

æsÆ ju{ Capital Adequacy Framework, 2015 adf]lhd

/fli6«o:t/sf ævÆ ju{ Capital Adequacy Framework, 2007 (Updated July 2008) adf]lhd

cGo ævÆ / æuÆ ju{ %=% !!=)

@= k'FhLsf]if

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

æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?n] k'FhLsf]ifsf] u0fgf ;+nUg cg';"rL !=! df Joj:yf ePsf] Capital

Adequacy Framework, 2015 adf]lhd ug'{ kg]{5 . /fli6«o:t/sf ævÆ ju{sf Ohfhtkqk|fKt ;+:yfn]

k'FhLsf]ifsf] u0fgf ;+nUg cg';"rL !=@ df Joj:yf ePsf] Capital Adequacy Framework, 2007 (Updated

July 2008) cg';f/ ug'{ kg]{5 . cGo ævÆ tyf ;Dk"0f{ æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?n] k'FhLsf]ifsf]

u0fgf ;+nUg lgb]{zg kmf=g+= !=! / !=@ df tf]lsP adf]lhd ug'{ kg]{5 . t/, /fli6«o:t/sf æuÆ ju{sf ljQ

sDkgLx¿n] k'FhLsf]if kof{Kttf cg'kftsf ljj/0fx? tyf jflif{s ljj/0fx? Capital Adequacy

Framework, 2007 (Updated July 2008) cg';f/ ;d]t ;dfgfGt/ -Parallel_ ?kdf tof/ u/L ;DalGwt

;'kl/j]If0f ljefudf lgoldt ?kdf k]z ug'{ kg]{5 .

#= k'FhLsf]ifsf] juL{s/0f -/fli6«o:t/ afx]ssf ævÆ ju{ / ;Dk"0f{ æuÆ ju{sf ljQLo ;+:yfx?sf] xsdf_M

kF"hLsf]if u0fgf k|of]hgsf] lgldQ Ohfhtkqk|fKt ;+:yfsf] k'FhLsf]ifnfO{ b]xfo adf]lhdsf zLif{sx? /xg] u/L @

efudf juL{s/0f ug'{ kg]{5 .

!= k|fylds k'FhL

-s_ r'Qmf k'FhL -;fwf/0f ;]o/_

-v_ k|:tfljt af]g; ;]o/

-u_ ;]o/ lk|ldod

-3_ lkmtf{ gx'g] cu|flwsf/ ;]o/ (Irredeemable Preference Share)

-ª_ ;fwf/0f hu]8f sf]if

-r_ ;l~rt gfkmf÷gf]S;fg

-5_ k'FhL lkmtf{ hu]8f sf]if (Capital Redemption Reserve)

-h_ k'FhL ;dfof]hg sf]if

-em_ sN; Og P8\efG;

-`_ cGo :jtGq sf]if

2

k|fylds k'FhL u0fgf ubf{ b]xfosf zLif{sx?df /x]sf] /sd 36fpg' kg{]5 M–

-s_ Voflt (Goodwill),

-v_ :yug s/ ;DklQ (Deferred Tax Assets)

-u_ o; a}+sn] tf]s]sf] ;LdfeGbf a9L x'g] u/L ;+ul7t ;+:yfsf] ;]o/ tyf ;'/If0fkqdf nufgL

u/]sf]] /sd,

-3_ cfˆgf] ljQLo :jfy{ ePsf ;+ul7t ;+:yfx?sf] ;]o/ tyf ;'/If0fkqdf u/]sf] ;Dk"0f{

nufgL /sd,

-ª_ cjf:tljs ;DklQ (Fictitious assets)

o; k|of]hgsf] nflu cg';Gwfg, ljsf; tyf sDKo'6/ ;ˆ6j]o/ afx]ssf cGo

cjf:tljs vr{ ;Demg' k5{ .

-r_ k|rlnt P]g tyf sfg'gn] k|ltaGw u/]sf JolQm tyf ;d'xnfO{ k|bfg u/]sf] shf{ tyf

;'ljwf .

t/, pko'{Qm JolQm tyf ;d'xnfO{ shf{ tyf ;'ljwf k|bfg ubf{ k|rlnt P]g tyf sfg'gn]

k|ltaGw gu/]sf] cj:yfdf ;f] k|ltaGw nfu]sf] ! jif{ jf shf{sf] e'QmfgL cjlw ;dfKt

x'g] ;dodWo] h'g cl3 x'G5 ;f] ;do;Dd of] Joj:yf nfu" x'g] 5}g .

-5_ o; a}+ssf] lgb]{zg kfngf gu/L :jMk|of]hgsf nflu 3/hUuf vl/b u/]sf] /sd lgb]{zgdf

tf]lsP adf]lhdsf] zt{ ;Ldfleq gcfP;Dd .

-h_ ;+:yf cfkm}n] ;LdfeGbf a9L cfjf; ejg lgdf{0f tyf hUuf ljsf;df nufgL u/]sf]

/sd .

-em_ tf]lsPsf] ;doleq laqmL ljt/0f ug{ g;s]sf] ;]o/ k|Tofe"lt .

@= k'/s k'FhL

k|fylds k'FhLeGbf a9L ;dfj]z ug{ gkfOg] u/L k'/s k'FhLdf lgDg zLif{sx? cGtu{t /x]sf /sdx?

;dfj]z ug'{ kg]{ 5 M–

-s_ ;fdfGo shf{ gf]S;fgL Joj:yf

o; zLif{s cGtu{t ;lqmo shf{sf] lgldQ Joj:yf ul/Psf] /sd dfq ;dfj]z ug'{ kg]{5 .

;lqmo ;lxt cGo shf{sf nflu o; a}+saf6 tf]lsPsf] cg'kfteGbf a9L shf{ gf]S;fgL Joj:yf

u/]sf] v08df To:tf] cltl/Qm shf{ gf]S;fgL Joj:yf u/]sf] k'/} /sd / k'g/;+/rgf /

k'g/tflnsLs/0f u/]sf shf{x?df yk u/]sf] shf{ gf]S;fgL Joj:yf /sdnfO{ cltl/Qm shf{

gf]S;fgL Joj:yfdf ;dfj]z ug{ ;lsg] 5 .

t/, pko{'Qm zLif{sx?df /x]sf] s'n /sd a}+ssf] s'n hf]lvd efl/t ;DklQsf] !=@% k|ltzt

eGbf a9L x'g] u/L k'/s k'FhLdf ;dfj]z ug{ kfOg] 5}g .

-v_ ;DklQ k'gd"{NofÍg sf]if

k'/s k'FhL u0fgf ubf{ ;DklQ k'gd"{NofÍg sf]if jfktsf] /sd ;d]t ;dfj]z u/L lgl:sPsf] s'n

k'/s k'FhLsf] @ k|ltzt;Dd u0fgf ug{ kfOg] 5 . o; sf]ifdf /x]sf] /sd jf s'n k'/s k'FhLsf]

@ k|ltztdWo] h'g sd x'G5 ;f]xL /sd dfq ;dfj]z ug'{ kg]{ 5 . o;/L ;DklQ k'gd"{NofÍg

sf]ifsf] /sd ;dfj]z ubf{ ;DalGwt Ohfhtkqk|fKt ;+:yfn] ;f] ;DaGwdf :ki6 gLltut

Joj:Yff u/L ;~rfns ;ldltaf6 lg0f{o u/fP/ dfq To:tf] sf]if v8f u/]sf] x'g' kg]{ 5 .

-u_ xfOla|8 k'FhL pks/0fx? (Hybrid Capital Instruments)

-!_ lagf ;'/If0f, k"0f{ r'Qmf x'g], e'QmfgL lbg] k|fyldstf qmddf lgIf]kstf{ / ;fx'x?eGbf

k5fl8 dfq e'QmfgL kfpg ;Sg] tyf 3f6fdf ;d]t ;xefuL x'g] jf ;fwf/0f k'FhLdf

kl/0ft ug{ ;Sg] jf g;Sg] u/L hf/L u/]sf ;'/If0fkqx? .

-@_ o; a}+sn] :jLs[lt lbPdf afx]s wf/sn] cfˆgf] OR5f cg'?k e'QmfgL k|fKt ug{ g;Sg] u/L

hf/L u/]sf pks/0fx? .

3

-3_ ;'/If0f g/flvPsf] ;xfos cfjlws C0f (Subordinated Term Debt)

kfFr jif{eGbf a9L e'QmfgL cjlw ePsf], lgIf]kstf{x?eGbf k5fl8 dfq e'QmfgL kfpg] u/L s'g}

klg ;'/If0f g/fvL hf/L u/]sf] C0fkqx? / ;Lldt e'QmfgL cjlw ePsf÷cjlw tf]lsPsf lkmtf{

x'g ;Sg] cu|flwsf/ ;]o/x? o; cGtu{t ;dfj]z x'g] 5g\ . oL pks/0fx?sf] 36\bf] d"NonfO{

hgfpg Ohfhtkqk|fKt ;+:yfn] o:tf pks/0fx?sf] d"Nodf kl5Nnf] kfFr jif{b]lv la; k|ltztn]

36fpFb} n}hfg' kg]{ 5 . s'g} a}+s tyf ljQLo ;+:yfn] nfdf] cjlwkl5 jf ljleGg r/0fx?df

;fwf/0f ;]o/df kl/0ft x'g] jf tf]lsPsf zt{x? k'/f u/]/ dfq lkmtf{ x'g] zt{df o:tf] pks/0f

hf/L u/]sf] cj:yfdf ;fwf/0f ;]o/df kl/0ft ePsf] /sd r'Qmf k'FhLdf / ;]o/df kl/0ft

gePsf] /sd o; cGtu{t /fvL k'/s k'FhLdf u0fgf ug{ ;lsg] 5 .

t/, o:tf pks/0fx? hf/L ubf{ cfˆgf] k|fylds k'FhLsf] krf; k|ltzteGbf a9L /sd

p7fpg kfO{g] 5}g .

-ª_ ;6xL ;dLs/0f sf]if

ljb]zL ljlgdosf] sf/f]af/ ug]{ Ohfhtkqk|fKt ;+:yfn] sfod u/]sf] ;6xL ;dLs/0f sf]ifsf]

/sd k'/s k'FhL k|of]hgsf nflu u0fgf ug{ ;lsg] 5 .

-r_ nufgL ;dfof]hg sf]if

lgb]{zg g+= * cGtu{t v8f ePsf] nufgL ;dfof]hg sf]ifsf] /sd k'/s k'FhL jfkt u0fgf ug{

;lsg] 5 .

$= s'n hf]lvd efl/t ;DklQ -/fli6«o:t/ afx]ssf ævÆ ju{ / ;Dk"0f{ æuÆ ju{sf ljQLo ;+:yfx?sf] xsdf_M

k'FhLsf]if u0fgf ug]{ k|of]hgsf] nflu s'n hf]lvd efl/t ;DklQnfO{ lgDgfg';f/ tLg ju{df ljefhg

ul/Psf] 5 .

-!_ jf;nftleqsf] hf]lvd efl/t ;DklQ .

-@_ jf;nftaflx/sf] hf]lvd efl/t sf/f]af/ .

-#_ ;~rfng hf]lvd jfktsf] hf]lvd efl/t /sd .

%= jf;nft leqsf ;DklQ tyf jf;nftjflx/sf sf/f]af/x?df hf]lvd ef/ -/fli6«o:t/ afx]ssf ævÆ ju{ /

;Dk"0f{ æuÆ ju{sf ljQLo ;+:yfx?sf] xsdf_M

-!_ jf;nft leqsf ;DklQx?df hf]lvd ef/

k'FhLsf]if u0fgf ug]{ k|of]hgsf] nflu af;nft leqsf] ;DklQnfO{ lgDgfg';f/ ljefhg u/L 5'§f5'§}

hf]lvd ef/ k|bfg ul/Psf] 5 . jf;nftdf b]lvPsf] ;DklQsf] /sdnfO{ ef/ lbOPsf] k|ltztn] u'0fg

u/L s'n hf]lvd efl/t ;DklQsf] of]u lgsfNg' kg]{5 .

jf;nftleqsf zLif{s hf]lvd

ef/ -

k|ltzt_

gub df}Hbft 0

;'g df}Hbft -ljlgdo of]Uo_ 0

g]kfn /fi6« a}+sdf /x]sf] df}Hbft 0

g]kfn ;/sf/sf] ;'/If0fkqdf ul/Psf] nufgL 0

g]kfn /fi6« a}+ssf] C0fkqdf u/]sf]] nufgL 0

cfˆg} d'2lt /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2lt /l;b lwtf] shf{ 0

;/sf/L ;'/If0fkqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]]] shf{ 0

;/sf/L ;'/If0fkqsf] kfpg' kg]{ Aofh /sd (Accrued Interest) 0

ljkGg ju{ shf{ cGtu{t u0fgf x'g] o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifdf ævÆ / æuÆ ju{sf

Ohfhtkqk|fKt ;+:yfn] hDdf u/]sf] /sd

0

:jb]zL a}+s÷ljQLo ;+:yfx?df /x]sf] df}Hbft÷d'2lt /l;bsf] bfjL (Claims)* 20

cGo a}+s tyf ljQLo ;+:yfx?sf] d'2lt /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2lt /l;b

lwtf] shf{ 20

ljb]zL a}+sx?df /x]sf] df}Hbft 20

dfu]sf] avt k|fKt x'g] /sd (Money at Call) 20

4

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

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

cGt/ a}+s ;fk6L 20

;]o/, l8j]~r/ Pjd\ aG8df ePsf] nufgL 100

cGo nufgLx? -;fd'lxs nufgL sf]ifdf ePsf] nufgL ;d]t_ 100

shf{, ;fk6 tyf laN; vl/b÷l8:sfp06 ;d]t -s'n /sd_** 100

l:y/ ;DklQx? 100

kfpg' kg]{ cGo v'b Aofh /sd -s'n kfpg' kg]{ Aofh – ;/s./L C0fkq tyf artkqsf] Aofh– Aofh

d'NtaL_

100

u}/ a}lsË ;DklQ 100

cGo ;a} ;DklQx? -v'b clu|d s/ bflvnf afx]s_ 100

;Ldf gf3]sf] l/on :6]6÷cfjf;Lo 3/ shf{ 150

l6Kk0fL

* PsxKtfsf] clu|d ;'rgfdf lkmtf{ lng ;lsg] u/L :jb]zL a}+s tyf ljQLo ;+:yfdf Ohfhtkqk|fKt ævÆ/ æuÆ

ju{sf ljQLo ;+:yfx?n] /fv]sf] tLg dlxgf jf ;f] eGbf a9L cjlwsf d'2lt lgIf]k . o; k|of]hgsf] nflu lgIf]k

/fVg] ;doeGbf 7Ls cl3Nnf] qodf;sf] k'FhL kof{Kttf -Capital Adequacy_ sf] cfwf/df tf]lsPsf] k'FhL

kof{Kttf sfod u/]sf a}+s tyf ljQLo ;+:yfdf /flvPsf] d'2lt lgIf]knfO{ dfq dfGotf lbOg]5 .

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

dlxgfdf k|sfzg ug]{ Top Thousand World Banks sf] ;"rLdf 7Ls cl3Nnf] jif{ ;dfj]z ePsf a}+sx?nfO{

;Demg' kg]{5 .

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

** d'2lt /l;b, g]kfn /fi6« a}+s C0fkq / ;/sf/L ;'/If0fkqsf] lwtf]df k|jflxt shf{ / cGt/f{li6«o >]0fLs[t a}+ssf]

hdfgtdf k|bfg ul/Psf] shf{ afx]s .

-@_ jf;nft aflx/sf] sf/f]af/df hf]lvd ef/

k'FhLsf]if u0fgf ug]{ k|of]hgsf] nflu jf;nft aflx/sf sf/f]af/x?nfO{ lgDgfg';f/ ljefhg u/L 5'§f5'§}

hf]lvd ef/ k|bfg ul/Psf] 5 . jf;nft aflx/sf] sf/f]af/sf] /sdnfO{ hf]lvd ef/n] u'0fg u/L s'n

jf;nft aflx/sf] sf/f]af/ lgsfNg' kg]{5 .

jf;nft aflx/sf sf/f]af/x? hf]lvd

ef/

-k|ltzt_

laN; sn]S;g )

clu|d ljb]zL ljlgdo ;Demf}tf (Forward Foreign Exchange Contract) !)

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

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

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

lj8aG8, k/km/d]G; jG8 / k|Tofe"lt (Underwriting) ;DaGwL k|ltj4tf %)

k'gM vl/b ug]{ zt{df laqmL ul/Psf] shf{ -Credit Purchase/Repurchase / Takeover) !))

clu|d e'QmfgL Uof/]06L (Advance Payment Guarantee) !))

ljQLo tyf cGo hdfgt (Financial and other Guarantee) !))

ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment) !))

cfos/ jfkt ;Defljt bfloTj !))

Acceptance ;lxt cGo ;a} k|sf/sf ;Defljt bfloTjx? !))

k"gM l8:sfpG6 ul/Psf lanx¿ !))

r'Qmf jf e'Qmfg x'g afFsL ;]o/ nufgL !))

e'QmfgLsf nflu bfjL k/]sf] hdfgt (Unpaid Guarantee Claims) @))

;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] ;Defljt bfloTjx? @))

l6Kk0fL

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

k|sfzg ug]{ Top Thousand World Banks sf] ;"rLdf 7Ls cl3Nnf] jif{ ;dfj]z ePsf a}+sx?nfO{ ;Demg' kg]{5 .

5

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

k|lttkqsf] cjlw u0fgf ubf{ k|lttkq vf]n]sf] z'?sf] ldltb]lvsf] cjlwnfO{ g} u0fgf ug'{ kg]{5 .

^= ;~rfng hf]lvd ;DaGwL Joj:yf -/fli6«o:t/ afx]ssf ævÆ ju{ / ;Dk"0f{ æuÆ ju{sf ljQLo ;+:yfx?sf]

xsdf_M

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

k|ltzt /sd hf]lvd efl/t ;DklQsf] ?kdf yk ug'{kg]{ Joj:yf sfod ul/Psf] 5 .

&= k'FhLsf]if cg'kft lgwf{/0f ;"q -/fli6«o:t/ afx]ssf ævÆ ju{ / ;Dk"0f{ æuÆ ju{sf ljQLo ;+:yfx?sf]

xsdf_M

k'FhLsf]if cg'kftsf] lgwf{/0f lgDgfg';f/ ug'{ kg]{5 .

-s_ k|fylds k'FhL cg'kft Ö k|fylds k'FhL

!)) hf]lvd efl/t ;DklQsf] of]u

-v_ k'FhLsf]if cg'kft Ö k|fylds k'FhL ± k'/s k'FhL

!)) hf]lvd efl/t ;DklQsf] of]u

-u_ hf]lvd efl/t ;DklQsf] Ö

of]u

jf;nftleqsf s'n hf]lvd efl/t ;DklQ ± jf;nft

aflx/sf s'n hf]lvd efl/t ;DklQ ± ;~rfng hf]lvdsf

nflu hf]lvd efl/t /sd

*= k'FhLsf]if ;DaGwdf k7fpg' kg]{ ljj/0fx?

Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfx?n] h'g;'s} avt klg tf]lsPsf] cg'kftdf Go'gtd k'FhLsf]if sfod ug'{

kg]{5 . æsÆ ju{sf Ohfhtkqk|fKt ;+:yfn] Capital Adequacy Framework, 2015 sf] cg';"rL !=! df

Joj:yf eP adf]lhd, /fli6«o:t/sf ævÆ ju{sf Ohfhtkqk|fKt ;+:yfn] Capital Adequacy Framework,

2007(Updated July 2008) sf] cg';"rL !=@ df Joj:yf eP adf]lhd / cGo ævÆ / æuÆ ju{sf

Ohfhtkqk|fKt ;+:yfn] k|To]s dlxgfsf] d;fGtsf] ljQLo ljj/0fx?sf] cfwf/df ;+nUg lgb]{zg kmf=g+= !=!

/ !=@ adf]lhd k'FhLsf]if ;DaGwL ljj/0fx? tof/ u/L cfGtl/s n]vfkl/Ifsaf6 k|dfl0ft u/fO{ o; a}+ssf]

a}+s tyf ljQLo ;+:yf lgodg ljefu tyf ;DalGwt ;'kl/j]If0f ljefudf k|To]s dlxgf ;dfKt ePsf]

ldltn] & lbgleq k7fO{ ;Sg' kg]{5 . sy+sbflrt dfl;s ?kdf cfGtl/s n]vfk/LIf0f u/fP/ k]z ug{

g;s]df dfl;s ljj/0fdf ;f] Joxf]/f v'nfpg' kg]{5 . t/, qodf;sf] cGTosf] ljj/0f eg] clgjfo{?kdf

cfGtl/s n]vfkl/Ifsaf6 k|dfl0ft u/fP/ g} k]z ug'{ kg]{5 .

o; a}+sdf k7fpg' kg]{ Capital Adequacy Framework 2015 cg';f/sf kmf/fd g+= ! b]lv ( / Capital

Adequacy Framework 2007 (updated July 2008) cg';f/sf kmf/fd g+= ! b]lv * ;Ddsf ljj/0fx?sf]

Excel Format tof/ kf/L o; a}+ssf] j]j;fO6df /flvPsf] x'Fbf ;f]xL Format df tYof+s ljj/0fx?

e/L o; a}+sdf k7fpg' kg]{ Joj:yf ul/Psf] 5 .

;fy}, /fli6«o :t/sf ljQ sDkgLx?n] kF"hL u0fgf ubf{ Capital Adequacy Framework 2007 (Updated

2008) ;dfgfGt/ ?kdf nfu' u/L cg';"rL !=@ df Joj:yf eP adf]lhdsf] k"FhLsf]if ;DaGwL

ljj/0fx? ;d]t ljQ sDkgL ;'kl/j]If0f ljefudf k|To]s dlxgf ;dfKt ePsf] ldltn] & lbgleq

k7fpg' kg]{5 .

(= ICAAP dfu{bz{g ;DaGwdf

o; a}+saf6 hf/L Capital Adequacy Framework adf]lhd æsÆ ju{ / /fli6«o:t/sf ævÆ ju{sf

Ohfhtkqk|fKt ;+:yfn] klxrfg u/]sf hf]lvdsf cltl/Qm a}+s cg';f/sf] cGt/lglxt cGo hf]lvdx? ;d]t

klxrfg u/L ;f] cg'?ksf] k'FhLsf]if sfod ug{ o;} ;fy ;+nUg Internal Capital Adequacy Assesment

Process (ICAAP) Guidelines hf/L ul/Psf] 5 . o;/L hf/L ul/Psf] ICAAP Guidelines kfngf ug'{

;DalGwt a}+ssf] st{Jo x'g]5 .

6

!)= n]vfk/LIf0f u/fpg ;lsg]

k'FhLsf]if kof{Kt gePsf a}+s tyf ljQLo ;+:yfx?sf] Jofj;flos cj:yfaf/] hfgsf/L lng o; a}+sn]

cfjZos 7fg]df d"NofÍg n]vfk/LIf0f -Due Diligence Audit_ u/fpg ;Sg]5 / ;f] jfkt nfUg] vr{

;DalGwt ;+:yfn] g} e'StfgL ug'{ kg]{ 5 .

!!= k'FhLsf]if ;DaGwL lgb]{zgx?sf] kfngf gePdf x'g] sf/jfxL

-s_ Ohfhtkqk|fKt ;+:yfx?n] k'FhLsf]if ;DaGwL lgb]{zgx?sf] kfngf gu/]df lz3| ;'wf/fTds sf/jfxL

;DaGwL ljlgodfjnL, @)&# adf]lhdsf] sf/jfxL x'g]5 .

-v_ Ohfhtkqk|fKt ;+:yfx?n] s'g} cfly{s jif{sf] aLrsf] s'g} cjlwdf tf]lsPsf] cg'kftdf Go'gtd

k'FhLsf]if sfod ug{ g;s]sf] eP tfklg ;f]xL cfly{s jif{sf] cGTodf tf]lsPsf] cg'kftdf Go'gtd

k'FhLsf]if sfod ePsf] cfwf/df gub nfef+z tyf af]g; ;]o/ ljt/0f ug{ kfO{g] 5}g . of] Joj:yfn]

;f] cfly{s jif{sf] cGTodf afx\o n]vfkl/Ifsaf6 k|dfl0ft ljQLo ljj/0faf6 tf]lsPsf] cg'kftdf

Go'gtd k'FhLsf]if sfod ePsf] cfwf/df o; a}+ssf] :jLs[lt lnO{ af]g; ;]o/ 3f]if0ff÷ljt/0f ug{

afwf kg]{ 5}g . o;/L af]gz z]o/ ljt/0f ubf{ s/ k|of]hgsf nflu cfjZos kg]{ /sd dfq gub

nfef+z 3f]if0ff ug{ jf ljt/0f ug{ :jLs[lt lbg ;lsg]5 .

-u_ Ohfhtkqk|fKt ;+:yfx?n] s'g} cfly{s jif{sf] cGTodf afx\o n]vfkl/Ifsaf6 k|dfl0ft ljQLo

ljj/0faf6 tf]lsPsf] cg'kftdf Go'gtd k'FhLsf]if sfod eP tfklg ;f] cfly{s jif{ ;dfKt ePsf]

ldltb]lv jflif{s ;fwf/0f ;efsf] :jLs[lt lng] ldlt;Ddsf] cjlwdf lz3| ;'wf/fTds sf/jfxL

sfof{Gjog eO{ ;f] ldlt;Dd km's'jf gePsf] cj:yfdf nfef+z tyf af]g; ;]o/ 3f]if0ff÷ljt/0f ug{

kfO{g] 5}g .

!@= vf/]hL / arfpm

-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–

PsLs[t lgb]{zg, @)&# sf] Go'gtd k'FhLsf]if ;DaGwL Joj:yf O=k|f lgb]{zg g+= !÷)&# af6 hf/L

ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&$ ;fpg ( ut] ;Dd hf/L ePsf o;} ljifo;Fu

;DalGwt ;Dk"0f{ kl/kqx? .

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

lgb]{zg adf]lhd eP u/]sf] dflgg]5 .

7

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

k'FhLsf]if tflnsf -/fli6«o:t/ afx]ssf ævÆ ju{ / ;Dk"0f{ æuÆ ju{sf ljQLo ;+:yfx?sf] xsdf_M

-?=xhf/df_

ljj/0f rfn' cjlw ut cjlw

-s_ k|fylds k'FhL

!_ r'Qmf k'FhL -;fwf/0f ;]o/_

@_ k|:tfljt af]g; ;]o/

#_ ;]o/ lk|ldod

$_ lkmtf{ gx'g] cu|flwsf/ ;]o/

%_ ;fwf/0f hu]8f sf]if

^_ ;l~rt gfkmf÷-gf]S;fg_

&_ jf;nftdf b]vfO{Psf] rfn' cf=j=sf] gfkmf–gf]S;fg lx;fjsf] /sd

*_ k'FhL lkmtf{ hu]8f sf]if

(_ k'FhL ;dfof]hg sf]if

!)_ sN; Og P8efG;

!!_ cGo :jtGq sf]ifx?

36fpg] M

— Voflt (Goodwill) jfktsf] /sd

— :yug s/ ;DklQ (Deferred Tax Assets)

— ;LdfeGbf a9L ;]o/, ;'/If0fkqdf nufgL ul/Psf] /sd

— ljQLo :jfy{ /x]sf] sDkgLsf] lwtf]kqdf nufgL u/]sf] /sd

— cjf:tljs ;DklQ

— o; a}+ssf] lgb]{zg kfngf gu/L :jk|of]hgsf nflu 3/hUuf vl/b

u/]sf] /sd

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

/sd .

— tf]lsPsf] ;doleq laqmL ljt/0f ug{ g;s]sf] ;]o/ k|Tofe"lt .

— k|rlnt P]g tyf sfg'gn] k|ltaGw u/]sf JolQm tyf ;d'xx?nfO{ k|bfg

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

-v_ k'/s k'FhL

!_ c;n shf{sf] nflu u/]sf] shf{ gf]S;fgL Joj:yf

@_ cltl/Qm shf{ gf]S;fgL Joj:yf

#_ xfOla|8 k'FhL pks/0fx?

$_ ;'/If0f g/fv]sf] ;xfos cfjlws C0f

%_ ;6xL ;dLs/0f sf]if

^_ ;DklQ k'gd"{NofÍg sf]if

&_ nufgL ;dfof]hg sf]if

-u_ hDdf k'FhLsf]if -s±v_

-3_ hf]lvd efl/t ;DklQsf] cfwf/df sfod ug'{ kg]{ Go'gtd k'FhLsf]if

k'FhLsf]if - ================= k|ltzt_

k|fylds k'FhL -=================== k|ltzt_

k'FhLsf]if -clws÷Go'g_ - ================= k|ltztn]_

k|fylds k'FhL -clws÷Go'g_ - ================= k|ltztn]_

ldltM clws[t

b:tvt

8

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

hf]lvd efl/t ;DklQ ljj/0f tflnsf -/fli6«o:t/ afx]ssf ævÆ ju{ / ;Dk"0f{ æuÆ ju{sf ljQLo ;+:yfx?sf] xsdf_M

-¿ xhf/df_

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

rfn' cjlw ut cjlw

/sd hf]lvd efl/t

;DklQ /sd

hf]lvd efl/t

;DklQ

gub df}Hbft 0

;'g -ljlgdo of]Uo_ 0


g]kfn ;/sf/sf] ;'/If0fkqdf u/]sf]] nufgL 0

g]kfn /fi6« a}+s C0fkqdf u/]sf]] nufgL 0

cfˆg} d'2lt /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] d'2lt /l;b lwtf] shf{ 0

;/sf/L ;'/If0fkqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] shf{ 0

;/sf/L ;'/If0fkqsf] kfpg' kg]{ Aofh /sd (Accrued Interest) 0

ljkGg ju{ shf{ cGtu{t u0fgf x'g] o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifdf hDdf

u/]sf] /sd

0

:jb]zL a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbft÷d'2lt /l;bsf] bfjL (Claims) 20

cGo a}+s tyf ljQLo ;+:yfx?sf] d'2lt /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg

u/]sf]] d'2lt /l;b lwtf] shf{ 20



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

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

cGt/ a}+s ;fk6L 20

;]o/, l8j]~r/ Pjd\ aG8df ePsf] nufgL -s'n /sd_ 100

cGo nufgLx? 100

shf{, ;fk6 tyf laN; vl/b÷l8:sfp06 ;d]t -s'n /sd_ 100

l:y/ ;DklQx?-s'n /sd_ 100

Kffpg' kg]{ cGo v'b Aofh /sd -Aofh d'NtaL / ;/sf/L C0fkqsf] Aofh afx]s 100

u}/a}+lsª ;DklQ 100

cGo ;a} ;DklQx? -v'b cu|Ld s/ bflvnf afx]s_ 100


-s_ hDdf

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

laN; sn]S;g )

km/jf8{ PS;r]~h sG6«fS6sf] afFsL bfloTjx¿ !)

^ dlxgfeGbf sd cjlwsf] k|lttkq -k'/} /sd_ @)

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

^ dlxgfeGbf a9L cjlwsf] k|lttkq -k'/} /sd_ %)

lj8aG8, k/km/d]G; aG8 / k|Tofe"lt (Underwriting) ;DaGwL k|lta4tf %)

k'gM vl/b ug]{ zt{df laqmL u/]sf] shf{ !))

clu|d e'QmfgL Uof/]06L (Advance payment Guarantee) !))





k'gM l8:sfpG6 ul/Psf lanx¿ !))


e'QmfgLsf] nflu bfjL k/]sf] hdfgt @))

;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] ;Defljt bfloTj @))

-v_ hDdf

;~rfng hf]lvd jfkt sfod ug'{kg]{ /sd -u_ !))

s'n hf]lvd efl/t ;DklQ -s_ + -v_±-u_

b|i6JoM != plNnlvt zLif{sx?dWo] Ohfhtkqk|fKt ;+:yfn] cfkm";Fu ;DalGwt jf cfkm"n] ug{ kfpg] ljQLo sf/f]af/x?;Fu ;DalGwt zLif{sx?

dfq k|of]udf Nofpg' kg]{5 .

@= cGt/f{li6«o >]0fLs[t cGtu{t Top Thousand World Banks sf] ;"rLdf gk/]sf] v08df ztk|ltzt hf]lvd ef/ sfod ug'{ kg]{5 .

9

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

2015

1. INTRODUCTION

1.1 BACKGROUND:

Prior to 1988, there was no uniform international regulatory standard for setting bank capital requirements.

In 1988, the Basel Committee on Banking Supervision (BCBS)1 developed the Capital Accord, which is

known as Basel I, to align the capital adequacy requirements applicable especially to banks in G-10

countries. Basel I introduced two key concepts. First, it defined what banks could hold as capital, as well as

designating capital as Tier 1 or Tier 2 according to its loss-absorbing or creditor-protecting characteristics.

The second key concept introduced in Basel I was that capital should be held by banks in relation to the

risks that they face. The major risks faced by banks relate to the assets held on balance sheet. Thus, Basel I

calculated banks‟ minimum capital requirements as a percentage of assets, which are adjusted in accordance

with their riskiness and assigning risk weights to assets. Higher weights are assigned to riskier assets such

as corporate loans, and lower weights are assigned to less risky assets, such as exposures to government.

The BCBS released the "International Convergence of Capital Measurements and Capital Standards:

Revised Framework", popularly known as Basel II, on June 26, 2004. This framework was updated in

November 2005 and a comprehensive version of the framework was issued in June 2006. Basel II builds

significantly on Basel I by increasing the sensitivity of capital to key bank risks. In addition, Basel II

recognizes that banks can face a multitude of risks, ranging from the traditional risks associated with

financial intermediation to the day-to-day risks of operating a business as well as the risks associated with

the ups and downs of the local and international economies. As a result, the framework more explicitly

associates capital requirements with the particular categories of major risks that banks face.

The Basel II capital framework also recognizes that large, usually internationally active banks have already

put in place sophisticated approaches to risk measurement and management based on statistical inference

rather than judgment alone. Thus, the framework allows banks, under certain conditions, to use their own

„internal‟ models and techniques to measure the key risks that they face, the probability of loss, and the

capital required to meet those losses. In developing the new framework, the Basel Committee incorporated

many elements that help to promote a sound and efficient financial system over and above the setting of

minimum capital requirements. Keeping this in mind, the Basel II framework incorporates three

complementary „pillars‟ that draw on the range of approaches to help ensure that banks are adequately

capitalized in commensurate with their risk profile.

Again, the Basel Committee on Banking Supervision (BCBS) released a comprehensive reform package

entitled “Basel III: A global regulatory framework for more resilient banks and banking systems” (known as

Basel III capital regulations) in December 2010. Basel III reforms are the response of the Basel Committee

on Banking Supervision (BCBS) to improve the banking sector‟s ability to absorb shocks arising from

financial and economic stress, whatever the source, thus reducing the risk of spill over from the financial

sector to the real economy. Basel III reforms strengthen the bank-level i.e. micro prudential regulation, with

the intention to raise the resilience of individual banking institutions in periods of stress. Besides, the

reforms have a macro prudential focus also, addressing system wide risks, which can build up across the

banking sector, as well as the procyclical amplification of these risks over time. These new global

regulatory and supervisory standards mainly seek to raise the quality and level of capital (Pillar 1) to ensure

that banks are better able to absorb losses on both a going concern and a gone concern basis, increase the

risk coverage of the capital framework, introduce leverage ratio to serve as a backstop to the risk-based

capital measure, raise the standards for the supervisory review process (Pillar 2) and public disclosures

(Pillar 3) etc. The macro prudential aspects of Basel III are largely enshrined in the capital buffers. Both the

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

central bank governors of the Group of Ten countries in 1975. It consists of senior representatives of bank supervisory authorities

and central banks from Belgium, Canada, France, Germany, Italy, Japan, Luxembourg, the Netherlands, Spain, Sweden,

Switzerland, the United Kingdom, and the United States. It usually meets at the Bank for International Settlements in Basel,

Switzerland where its permanent Secretariat is located.

10

buffers i.e. the capital conservation buffer and the countercyclical buffer are intended to protect the banking

sector from periods of excess credit growth.

The Basel Committees on Banking Supervision's (BCBS) recommendations on capital accord are important

guiding frameworks for the regulatory capital requirement to the banking industry all over the world and

Nepal is no exception. Realizing the significance of capital for ensuring the safety and soundness of the

banks and the banking system, at large, Nepal Rastra Bank (NRB) has developed and enforced capital

adequacy requirement based on international practices with an appropriate level of customization based on

domestic state of market developments.

With a view of adopting the international best practices, NRB has already issued the Basel III

implementation action plan and expressed its intention to adopt the Basel III framework, albeit in a

simplified form. In line with the international development and thorough discussion with the stakeholders,

evaluation and assessment of impact studies at various phases, this framework has been drafted. This

framework provides the guidelines for the implementation of Basel III framework in Nepal. The Basel III

capital regulations continue to be based on three-mutually reinforcing Pillars, viz. minimum capital

requirements, supervisory review of capital adequacy, and market discipline of the Basel II capital

adequacy framework.

1.2 OBJECTIVE:

The main objective of this framework is to develop safe and sound financial system by way of

sufficient amount of qualitative capital and risk management practices. This framework is intended to

ensure that each banks maintain a level of capital which,

(i) is adequate to protect its depositors and creditors.

(ii) is commensurate with the risk associated activities and profile of the banks.

(iii) promotes public confidence in the banking system.

1.3 PRE-REQUISITES:

The effective implementation of this framework is dependent on various factors. Some such pre-

requisites are:

(i) Implementation of Basel Core Principles for effective Banking Supervision

(ii) Adoption of the sound practices for the management of Operational Risk

(iii) Formulation and adoption of comprehensive risk management policy

(iv) Adherence to high degree of corporate governance

1.4 RESPONSIBILITY:

The board of directors of each bank shall be responsible for establishing and maintaining, at all times,

an adequate level of capital. The capital standards herein are the minimum that is acceptable for banks

that are fundamentally sound, well managed, and which have no material financial or operational

weaknesses. Thus, the banks are generally expected to operate above the limits prescribed by this

framework.

1.5 SCOPE OF APPLICATION:

This framework shall be applicable to all "A" Class financial institutions2 licensed to conduct banking

business in Nepal under the Bank and Financial Institution Act, 2073.

This capital adequacy framework shall be applicable uniformly to all "A" class financial institutions

on a stand-alone basis and as well as on a consolidated basis, where the bank is member of a

consolidated banking group. For the purpose of capital adequacy, the consolidated bank means a

group of financial entities, parent or holding company of which a bank is a subsidiary. All banking

and other relevant financial activities (both regulated and unregulated) conducted within a group

including a bank shall be captured through consolidation. Thus, majority owned or controlled

financial entities should be fully consolidated. If any majority owned subsidiaries institutions are not

consolidated for capital purposes, all equity and other regulatory capital investments in those entities

2 “A” class financial institutions refers to “Commercial Banks”

11

attributable to the group will be deducted and the assets and liabilities, as well as third party capital

investments in the subsidiary will be removed from the bank‟s balance sheet for capital adequacy

purposes.

1.6 APPROACHES TO IMPLEMENTATION:

"International Convergence for Capital Measurements and Capital Standards: Revised Framework"

alias Basel II under Pillar 1, provides three distinct approaches for computing capital requirements for

credit risk and three other approaches for computing capital requirements for operational risk. These

approaches for credit and operational risks are based on increasing risk sensitivity and allow banks to

select an approach that is most appropriate to the stage of development of banks‟ operations.

The product and services offered by the Nepalese Banks are still largely primitive and conventional,

in comparison with other economies. This coupled with the various inherent limitations of our system

like the limitation of credit rating practices makes the advanced approaches like Internal Ratings

Based Approach or even Standardized Approach impractical and unfeasible. Thus, at this juncture,

this framework prescribes Simplified Standardized Approach (SSA) to measure credit risk while

Basic Indicator Approach and an indigenous Net Open Position Approach for measurement of

Operational Risk and Market Risk respectively.

1.7 IMPLEMENTATION OF ADVANCED APPROACHES:

This framework prescribes the simplest of the available approaches at the initial phase with a vision

to move onto more complex and risk sensitive approaches as the market gradually gains maturity.

However, banks willing to adopt advanced approaches, even for internal purposes, should obtain prior

written approval from Nepal Rastra Bank on providing evidences that they have the resource and the

capability to adopt the proposed approaches.

A bank will not be allowed to choose to revert to a simpler approach once it has been approved for a

more advanced approach without supervisory approval. However, if a supervisor determines that a

bank using a more advanced approach no longer meets the qualifying criteria for an advanced

approach, it may allow the bank to revert to a simpler approach for some or all of its operations, until

it meets the conditions specified by the supervisor for returning to a more advanced approach.

1.8 TRANSITIONAL ARRANGEMENTS

In order to ensure smooth migration to Basel III without aggravating any near term stress, appropriate

transitional arrangements have been made. The transitional arrangements for capital ratios will begin

from Mid July, 2016 (Shrawan 2073). Capital ratios and deductions from Common Equity will be

fully phased-in and implemented as on Mid July, 2019. The phase-in arrangements for banks are

indicated in the following Table:

BASEL III in Nepal

Transition Period

( Mid July)

2015 2016 2017 2018 2019

Minimum Common Equity Capital Ratio 4.00% 4.50% 4.50% 4.50% 4.50%

Capital Conservation Buffer 1.00% 1.25% 1.50% 2.00% 2.50%

Minimum common equity plus capital

conservation buffer 5.00% 5.75% 6.00% 6.50% 7.00%

Minimum Tier 1 Capital

(Excluding conservation buffer) 6.00% 6.00% 6.00% 6.00% 6.00%

Minimum Total Capital

Excluding conservation buffer) 10.00% 9.75% 9.50% 9.00% 8.50%

Minimum Total Capital (including

conservation buffer ) 11.00% 11.00% 11.00% 11.00% 11.00%

Counter Cyclical Buffers

Introduce

minimum

standard

0-2.5% 0-2.5% 0-2.5% 0-2.5%

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Leverage Ratio

Introduce

minimum

standard

Offsite Monitoring

4.00%

Migration

to

Pillar 1

Liquidity coverage ratio Review Existing

Framework LCR 100%

LCR

100%

LCR

100%

Net stable funding ratio

Observation

and Parallel Run

Introduce

minimum

standard

Implemented

SIFI Measures NRB shall issue the regulation.

1.9 EFFECTIVE DATE:

All banks within the scope of this framework should adopt the prescribed approaches from Mid July

2016 (Fiscal Year 2073/74). In order to ensure smooth transition to new approach prescribed by this

framework, a parallel run from Mid January 2016 (Poush End, 2072) to Mid July 2016 (Asar End,

2073) will be conducted. The banks are required to submit their capital adequacy report to the Bank

Supervision Department on a monthly basis. Based on the findings of the parallel run, further

amendments and modification will be incorporated in the framework wherever deemed necessary.

2. REQUIREMENTS FOR CAPITAL FUNDS

2.1 DEFINITION OF CAPITAL:

The qualifying regulatory capital shall consist of the sum of the following components:

a. Tier 1 Capital (Core Capital)

A. Common Equity Tier 1 (CET1)

B. Additional Tier 1 (AT1)

b. Tier 2 Capital (Supplementary Capital)

The detailed description of the components of regulatory capital and their elements are as follows:

I. Tier 1 Capital (Core Capital)

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

capital, which comprises of equity capital and disclosed reserves. This key element of capital is

the basis on which most market judgments of capital adequacy are made; and it has a crucial

bearing on profit margins and a bank's ability to compete.

The BCBS has therefore concluded that capital, for supervisory purposes, should be defined in

two tiers in a way, which will have the effect of requiring at least 50% of a bank's capital base to

consist of a core element comprised of equity capital and published reserves from post-tax

retained earnings.

In order to rank as Tier 1, capital must be fully paid up, have no fixed servicing or dividend costs

attached to it and be freely available to absorb losses ahead of general creditors. Capital also needs

to have a very high degree of permanence if it is to be treated as Tier 1.

Tier 1 Capital shall consist of Common Equity Tier 1 Capital and Additional Tier 1 Capital and

the sum of these two capital shall be total Tier 1 Capital.

A. Common Equity Tier 1Capital

Common Equity is recognized as the highest quality component of capital and is the primary form

of funding which ensures that a bank remains solvent. Common Equity Tier 1 Capital consists of

the sum of the following elements:

(i) Common shares issued by the bank that meet the criteria for classification as common

shares for regulatory purposes;

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(ii) Stock surplus (share premium) resulting from the issue of instruments included in Common

Equity Tier 1;

(iii) Statutory General Reserve;

(iv) Retained Earnings available for distribution to shareholders;

(v) Un-audited current year cumulative profit, after all provisions including staff bonus and

taxes. Where such provisions are not made, this amount shall not qualify as Common

Equity Tier 1 capital,

(vi) Capital Redemption Reserves created in lieu of redeemable instruments

(vii) Capital Adjustment reserves created in respect of increasing the capital base of the bank

(viii) Dividend Equalization Reserves;

(ix) Other free reserves if any

(x) Any other type of instruments notified by NRB from time to time for inclusion in Common

Equity Tier 1 capital; and

(xi) Less: Regulatory adjustments / deductions applied in the calculation of Common Equity

Tier 1 capital.

Criteria for common shares issued by the bank for inclusion in Common Equity:

Common shares must meet the following criteria to be included in Common Equity Tier 1 Capital:

1. All common shares should be the voting shares.

2. Represents the most subordinated claim in liquidation of the bank.

3. Entitled to a claim on the residual assets which is proportional to its share of paid up

capital, after all senior claims have been repaid in liquidation (i.e. has an unlimited and

variable claim, not a fixed or capped claim).

4. Principal is perpetual and never repaid outside of liquidation (except discretionary

repurchases / buy backs or other means of effectively reducing capital in a discretionary

manner with the prior approval of NRB which is allowable under relevant law as well as

guidelines, if any, issued by NRB in the matter).

5. The bank does nothing to create an expectation at issuance that the instrument will be

bought back, redeemed or cancelled nor do the statutory or contractual terms provide any

feature which might give rise to such an expectation.

6. Distributions are paid out of distributable items. The level of distributions is not in any way

tied or linked to the amount paid up at issuance and is not subject to a contractual cap

(except to the extent that a bank is unable to pay distributions that exceed the level of

distributable items). As regards „distributable items‟, it is clarified that the dividend on

common shares will be paid out of the current year‟s profit and retained earnings only.

7. There are no circumstances under which the distributions are obligatory. Non-payment is

therefore not an event of default.

8. Distributions are paid only after all legal and contractual obligations have been met and

payments on more senior capital instruments have been made. This means that there are no

preferential distributions, including in respect of other elements classified as the highest

quality issued capital.

9. It is the paid up capital that takes the first and proportionately greatest share of any losses

as they occur. Within the highest quality capital, each instrument absorbs losses on a going

concern basis proportionately and pari passu with all the others.

10. The paid up amount is classified as equity capital (i.e. not recognised as a liability) for

determining balance sheet insolvency.

11. The paid up amount is classified as equity under the relevant accounting standards.

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12. It is directly issued and paid up and the bank cannot directly or indirectly have funded the

purchase of the instrument. Banks should also not extend loans against their own shares.

13. The paid up amount is neither secured nor covered by a guarantee of the issuer or related

entity nor subject to any other arrangement that legally or economically enhances the

seniority of the claim.

14. Paid up capital is only issued with the approval of the owners of the issuing bank, either

given directly by the owners or, if permitted by applicable law, given by the Board of

Directors or by other persons duly authorized by the owners.

15. Paid up capital is clearly and separately disclosed in the bank‟s balance sheet.

B. Additional Tier 1 Capital

Additional Tier 1 Capital mainly include the instruments either classified as equity under relevant

accounting standards but are not the common equity share and hence not includible in common

equity tier 1 or the instrument which are classified as liabilities under relevent accounting

standards, however it is includible in additional tier 1 capital. Under Basel III non-common equity

elements to be included in Tier 1 capital should absorb losses while the bank remains a going

concern. Towards this end, one of the important criteria for Additional Tier 1 instruments is that

these instruments should have principal loss absorption through either (i) conversion into common

shares at an objective pre-specified trigger point or (ii) a write-down mechanism which allocates

losses to the instrument at a pre-specified trigger point. Banks should not issue Additional Tier 1

capital instruments to the retail investors.

Additional Tier 1 capital consists of the sum of the following elements:

(i) Perpetual Non Cumulative Preference Share (PNCPS) and Perpetual Debt Instruments

(PDI) issued by the bank that meet the criteria for inclusion in Additional Tier 1 capital;

(ii) Stock surplus (share premium) resulting from the issue of PNCPS instruments included in

Additional Tier 1 capital; and

(iii) Less: Regulatory adjustments / deductions applied in the calculation of Additional Tier 1

capital.

Criteria for Instruments issued by the bank for inclusion in Additional Tier 1:

Perpetual Non Cumulative Preference Share (PNCPS) and Perpetual Debt Instruments (PDI) issued by the bank must meet the following criteria to be included in Additional Tier 1 Capital:

1. The instruments should be issued by the Bank (i.e. not by any „Special Purpose Vehicle‟ etc.

set up by the bank for this purpose) and fully paid up.

2. The claim of investors of the instruments shall be:

(A) In case of Perpetual Non Cumulative Preference Share:

(i) Superior to the claims of investors in equity shares; and

(ii) Subordinated to the claims of PDIs, all Tier 2 regulatory capital instruments,

depositors and general creditors of the bank.

(B) In case of Perpetual Debt Instruments:

(i) Superior to the claims of investors in equity shares and perpetual non-cumulative

preference shares;

(ii) Subordinated to the claims of depositors, general creditors and subordinated debt of

the bank;

3. The instruments should be neither secured nor covered by a guarantee of the issuer or related

entity or other arrangement that legally or economically enhances the seniority of the claim

vis-à-vis bank creditors

4. The instruments should be perpetual, ie there is no maturity date and there are no step-ups or

other incentives to redeem

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5. The Instruments may be callable at the initiative of the issuer. This means that the

instruments shall not be issued with “Put Option”. However, banks may issue instruments

with a “Call Option” at a particular date subject to following conditions:

a) The call option on the instrument is permissible after ten years of issuance;

b) To exercise a call option a bank must receive prior approval of NRB; and

c) A bank must not do anything which creates an expectation that the call will be

exercised.; and

d) Banks must not exercise a call unless:

i. The bank replaces the called instrument with capital of the same or better quality

and the replacement of this capital is done at conditions which are sustainable for

the income capacity of the bank; or

ii. The bank demonstrates that its capital position is well above the minimum capital

requirements after the call option is exercised.

6. Any repayment of principal (eg through repurchase, buy-back or redemption) must be with

prior approval of NRB and banks should not assume or create market expectations that

supervisory approval will be given. Banks may repurchase / buy-back / redeem the

instruments only if:

(a) The bank replaces such instrument with capital of the same or better quality and the

replacement of this capital is done at conditions which are sustainable for the income

capacity of the bank; or

(b) The bank demonstrates that its capital position is well above the minimum capital

requirements after the repurchase / buy-back / redemption.

7. Dividend/coupon discretion:

a. the bank must have full discretion at all times to cancel distributions/payments

b. cancellation of discretionary payments must not be an event of default

c. banks must have full access to cancelled payments to meet obligations as they fall due

d. cancellation of distributions/payments must not impose restrictions on the bank except in

relation to distributions to common stockholders.

8. Dividends/coupons must be paid out of „distributable items‟:

As regards „distributable items‟, it is clarified that the dividend on perpetual non-

cumulative preference shares (PNCPS) will be paid out of current year‟s profit only.

In case of coupon on perpetual debt instruments (PDI), it is clarified that if the payment of

coupons on perpetual debt instrument (PDI) is likely to result in losses in the current year,

their declaration should be precluded to that extent.

Dividend on PNCPS and coupons on PDI should not be paid out of retained earnings /

reserves. In other words, payment of dividend/coupons should not have the effect of

reducing retained earnings / reserves.

9. The instrument cannot have a credit sensitive dividend/coupon feature, that is a

dividend/coupon that is reset periodically based in whole or in part on the banking

organization's credit standing.

10. The dividend/coupon shall not be cumulative. i.e., dividend/coupon missed in a year will not

be paid in future years, even if adequate profit is available and the level of CAR conforms to

the regulatory minimum. When dividend/coupon is paid at a rate lesser than the prescribed

rate, the unpaid amount will not be paid in future years, even if adequate profit is available

and the level of CAR conforms to the regulatory minimum.

11. The instrument cannot contribute to liabilities exceeding assets if such a balance sheet test

forms part of requirement to prove insolvency by any law or otherwise.

12. Instruments classified as liabilities for accounting purposes must have principal loss

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absorption through either (i) conversion to common shares at an objective pre-specified

trigger point or (ii) a write-down mechanism which allocates losses to the instrument at a pre-

specified trigger point. The write-down will have the following effects:

a. Reduce the claim of the instrument in liquidation;

b. Reduce the amount re-paid when a call is exercised; and

c. Partially or fully reduce coupon/dividend payments on the instrument.

13. Neither the bank nor a related party over which the bank exercises control or significant

influence (as defined under relevant Nepal Financial Reporting Standards) can have

purchased the instrument, nor can the bank directly or indirectly have funded the purchase of

the instrument

14. The instrument cannot have any features that hinder recapitalization, such as provisions that

require the issuer to compensate investors if a new instrument is issued at a lower price

during a specified time frame.

II. Tier 2 (Supplementary) Capital

The Supplementary (Tier 2) Capital includes reserves which have been passed through the profit

and loss account and all other capital instruments eligible and acceptable for capital purposes.

Elements of the Tier 2 capital will be reckoned as capital funds up to a maximum of 100 percent of

Tier 1 capital arrived at, after making regulatory adjustments/deductions. In case, where the Tier 1

capital of a bank is negative, the Tier 2 capital for regulatory purposes shall be considered as zero

and hence the capital fund, in such cases, shall be equal to the core capital.

The Tier 2 Capital consists of the sum of the following elements:

(i) Preference Share Capital Instruments [Perpetual Cumulative Preference Shares (PCPS) /

Redeemable Non-Cumulative Preference Shares (RNCPS) / Redeemable Cumulative

Preference Shares (RCPS)] issued by the bank with the maturity of 5 years or above;

(ii) Subordinated term debt fully paid up with a maturity of 5 years or above; unsecured and

subordinated to the claim of other creditors, free of restrictive clauses and not redeemable

before maturity. Since, subordinated term debt is not normally available to participate in the

losses; the amount eligible for inclusion in the capital adequacy calculations is limited to

50% of core capital. Moreover, to reflect the diminishing value of these instruments as a

continuing source of strength, a cumulative discount (amortization) factor of 20% per

annum shall be applied for capital adequacy computations, during the last 5 years to

maturity.

(iii) Hybrid capital instruments combine certain characteristics of debt and certain

characteristics of equity. Each such instrument has a particular feature, which can be

considered to affect its quality as capital. Where these instruments have close similarities to

equity, in particular when they are able to support losses on an ongoing basis without

triggering liquidation, they may be included in Tier 2 capital with approval from Nepal

Rastra Bank.

(iv) Stock surplus (share premium) resulting from the issue of instruments included in Tier 2

capital;

(v) General loan loss provision limited to a maximum of 1.25% of total Credit Risk Weighted

Exposures. General loan loss provision refers to provisions or loan- loss reserves held

against future, presently unidentified losses are freely available to meet losses which

subsequently materialize and therefore the provisions created in respect of Performing

Loans only qualify for inclusion in Tier 2 Capital. Provisions ascribed to identified

deterioration of particular assets or loan liabilities, whether individual or grouped, should

be excluded. Accordingly, for instances provision on rescheduled/restructured and

classified loans, both an individual account and portfolio level shall be excluded. The

additional loan loss provisions created in respect of Personal Guarantee loans, third party

collateral loans and loans in excess of Single Obligor Limits are specific provisions and

hence cannot be included under this category. Such provisions however can be deducted

from the gross exposures while calculating risk weighted exposures for credit risk.

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However, provisions created in excess of the regulatory requirements or provisions which

are not attributable to identifiable losses in any specific loans shall be allowed to be

included in the General Loan Loss Provision.

(vi) Exchange equalization reserves created by banks as a cushion for unexpected losses arising

out of adverse movements in foreign currencies.

(vii) Investment adjustment reserves created as a cushion for adverse price movements in banks‟

investments falling under “Available for Sale” category.

(viii) Revaluation reserves often serve as a cushion against unexpected losses but may not be

fully available to absorb unexpected losses due to the subsequent deterioration in market

values and tax consequences of revaluation. Therefore, revaluation reserves will be eligible

up to 50% for treatment as Tier 2 capital and limited to a maximum of 2% of total Tier 2

capital subject to the condition that the reasonableness of the revalued amount is duly

certified by the internal auditor of the bank.

(ix) Any other type of instruments notified by NRB from time to time for inclusion in Tier 2

capital

(x) Less: Regulatory adjustments / deductions applied in the calculation of Tier 2 capital .

Criteria for Instruments issued by the bank for inclusion in Tier 2 Capital:

Preference Share Capital Instruments [Perpetual Cumulative Preference Shares (PCPS) /

Redeemable Non-Cumulative Preference Shares (RNCPS) / Redeemable Cumulative Preference

Shares (RCPS)], Subordinated Term Debt and Hybrid Capital Instrument issued by the bank must

meet the following criteria to be included in Tier 2 Capital:

1. The instruments should be issued by the Bank (i.e. not by any „Special Purpose Vehicle‟ etc.

set up by the bank for this purpose) and fully paid up.

2. These instruments could be either perpetual or dated with a maturity period of minimum 5

years or more and there should be no step-ups or other incentives to redeem. The perpetual

instruments shall be cumulative. The dated instruments could be cumulative or non-

cumulative.

3. The dated instruments (both cumulative and non-cumulative) shall be subjected to a

progressive discount for capital adequacy purposes over the last five years of their tenor, as

they approach maturity as indicated in the table below for being eligible for inclusion in Tier

2 capital.

Remaining Maturity of Instruments Rate of Discount

(%)

Less than one year 100

One year and more but less than two years 80

Two years and more but less than three years 60

Three years and more but less than four years 40

Four years and more but less than five years 20

4. Dividend/Coupon/Rate of Interest

(i) The dividend/coupon payable to the investors may be either at a fixed rate or at a floating rate referenced to a market determined rupee interest benchmark rate.

(ii) The instrument cannot have a credit sensitive coupon feature, i.e. a coupon that is reset periodically based in whole or in part on the banks‟ credit standing.

5. The claims of the investors in instruments shall be:

(i) senior to the claims of investors in instruments eligible for inclusion in Tier 1 capital;

(ii) subordinate to the claims of all depositors and general creditors of the bank; and

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(iii) Neither secured nor covered by a guarantee of the issuer or related entity or other

arrangement that legally or economically enhances the seniority of the claim vis-à-

vis bank creditors.

6. The instruments shall not be issued with “Put Option”. However, the Instruments may be

callable at the initiative of the issuer. Banks may issue instruments with a “Call Option” at a

particular date subject to the following conditions:

(i) The call option on the instrument is permissible after five years of issuance;

(ii) To exercise a call option a bank must receive prior approval of NRB; and

(iii) A bank must not do anything which creates an expectation that the call will be

exercised; and

(iv) Banks must not exercise a call unless:

(a) The bank replaces the called instrument with capital of the same or better

quality and the replacement of this capital is done on conditions which are

sustainable for the income capacity of the bank; or

(b) The bank demonstrates that its capital position is well above the minimum

capital requirements after the call option is exercised.

7. Treatment in Bankruptcy / Liquidation

The investor must have no rights to accelerate the repayment of future scheduled payments

(coupon or principal) except in bankruptcy and liquidation

8. Prohibition on Purchase / Funding of Instruments

Neither the bank nor a related party over which the bank exercises control or significant

influence (as defined under relevant Nepal Financial Reporting Standards) should purchase

the instrument, nor can the bank directly or indirectly should fund the purchase of the

instrument. Banks should also not grant advances against the security of the debt instruments

issued by them.

2.2 LOSS ABSORPTION OF ADDITIONAL TIER 1 INSTRUMENTS (AT1) AT THE PRE-

SPECIFIED TRIGGER

I. Level of Pre-specified Trigger and Amount of Equity to be Created by Conversion / Write-

down

1. As a bank‟s capital conservation buffer falls to 0.625% of RWE, it will be subject to 100%

profit retention requirements. One of the important objectives of capital conservation buffer

is to ensure that a bank always operates above minimum Common Equity Tier 1 (CET1)

level. Therefore, a pre-specified trigger for loss absorption through conversion / write-down

of the level of Additional Tier 1 (AT1) instruments (PNCPS and PDI) at CET1 of 5.125%

of RWEs (minimum CET1 of 4.5% + 25% of capital conservation buffer of 2.5% i.e.

0.625%) has been fixed.

2. The write-down / conversion must generate CET1 under applicable Nepal Financial

Reporting Standards equal to the written-down / converted amount net of tax, if any.

3. The aggregate amount to be written-down / converted for all such instruments on breaching

the trigger level must be at least the amount needed to immediately return the bank‟s CET1

ratio to the trigger level or, if this is not sufficient, the full principal value of the

instruments. Further, the issuer should have full discretion to determine the amount of AT1

instruments to be converted/written-down subject to the amount of conversion/write-down

not exceeding the amount which would be required to bring the total Common Equity ratio

to 7% of RWEs (minimum CET1 of 4.5% + capital conservation buffer of 2.5%).

4. The conversion / write-down of AT1 instruments are primarily intended to replenish the

equity in the event it is depleted by losses. Therefore, banks should not use conversion /

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write-down of AT1 instruments to support expansion of balance sheet by incurring further

obligations / booking assets. Accordingly, a bank whose total Common Equity ratio slips

below 7% due to losses and is still above 5.125% i.e. trigger point, should seek to expand

its balance sheet further only by raising fresh equity from its existing shareholders or

market and the internal accruals. However, fresh exposures can be taken to the extent of

amortization of the existing ones. If any expansion in exposures, such as due to drawdown

of sanctioned borrowing limits, is inevitable, this should be compensated within the

shortest possible time by reducing other exposures. The bank should maintain proper

records to facilitate verification of these transactions by its internal auditors, statutory

auditors and supervisors.

II. Types of Loss Absorption Features

5. Banks may issue AT1 instruments with conversion / write-down features. Further, banks

may issue single AT1 instrument having both conversion and write-down features with the

option for conversion or write-down to be exercised by the bank. However, whichever

option is exercised, it should be exercised across all investors of a particular issue.

6. When a bank breaches the pre-specified trigger of loss absorbency of AT1 and the equity is

replenished either through conversion or write-down, such replenished amount of equity

will be excluded from the common equity tier 1 of the bank for the purpose of determining

the proportion of earnings to be paid out as dividend in terms of rules laid down for

maintaining capital conservation buffer. However, once the bank has attained a total

Common Equity ratio of 7% without counting the replenished equity capital, that point

onwards, the bank may include the replenished equity capital for all purposes.

7. The conversion / write-down may be allowed more than once in case a bank hits the pre-

specified trigger level subsequent to the first conversion / write-down which was partial.

III. Treatment of AT1 Instruments in the event of Liquidation, Merger, Acquisition of the Bank

8. If a bank goes into liquidation before the AT1 instruments have been written-down/

converted, these instruments will absorb losses in accordance with the order of seniority

indicated in the offer document, and legal provisions governing priority of charges. The

order of seniority indicated in the offer document should be in compliance with the

provision of Banking Act.

9. If a bank goes into liquidation after the AT1 instruments have been written-down, the

holders of these instruments will have no claim on the proceeds of liquidation.

10. If a bank is merged with/acquired by any other bank before the AT1 instruments have been

written-down/converted, these instruments will become part of the corresponding

categories of regulatory capital of the new bank emerging after the merger/acquisition.

11. If a bank is merged with any other bank after the non-equity regulatory capital instruments

have been written-down, these cannot be written-up by the merged entity.

IV. Fixation of Conversion Price, Capping of Number of Shares / Voting Rights

12. Banks may issue AT1 instruments with conversion features either based on price fixed at

the time of issuance or based on the market price prevailing at the time of conversion.

13. There will be a possibility of the debt holders receiving a large number of shares in the

event the share price is very low at the time of conversion. Thus, debt holders will end up

holding the number of shares and attached voting rights exceeding the legally permissible

limits. Banks should therefore, always keep sufficient headroom to accommodate the

additional equity due to conversion without breaching any of the statutory / regulatory

ceilings especially that for maximum shareholdings and maximum voting rights per

investors / group of related investors. In order to achieve this, banks should cap the number

of shares and / or voting rights in accordance with relevant laws and regulations on

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Ownership and Governance of banks. Banks should adequately incorporate these features

in the terms and conditions of the instruments in the offer document.

V. Order of Conversion / Write-down of Various Types of AT1 Instruments

14. The instruments should be converted / written-down in order in which they would absorb

losses in a gone concern situation. Banks should indicate in the offer document clearly the

order of conversion / write-down of the instrument in question vis-à-vis other capital

instruments which the bank has already issued or may issue in future.

2.3 DEDUCTIONS FROM CORE (TIER 1) CAPITAL:

Banks shall be required to deduct the following from the Common Equity Tier 1 capital for capital

adequacy purposes. The claims that have been deducted from Common Equity Tier 1 capital shall be

exempt from risk weights for the measurement of credit risk.

a. Book value of goodwill and all other intangible assets.

Goodwill and all other intangible assets should be deducted from Common Equity Tier 1

capital including any goodwill included in the valuation of significant investments in the capital

of banking, financial and insurance entities which are outside the scope of regulatory

consolidation.

The full amount of the intangible assets is to be a deducted net of any associated deferred tax

liabilities which would be extinguished if the intangible assets become impaired or

derecognized under the relevant accounting standards. For this purpose, the definition of

intangible assets would be in accordance with the Nepal Financial Reporting Standards.

b. Deferred Tax Assets

Deferred Tax Assets computed as under should be deducted from Common Equity Tier 1

(i) Deferred Tax Assets associated with the accumulated tax losses

(ii) Deferred Tax Assets other than associated with the accumulated tax losses, net of Deferred

Tax Liabilities, if any. Where the Deferred Tax Liabilities is in excess of the Deferred

Tax Assets (excluding Deferred Tax Assets associated with accumulated losses), the

excess shall neither be adjusted against item (i) nor added to Common Equity Tier 1

capital.

c. Miscellaneous expenditure to the extent not written off. e.g. VRS expense, preliminary

expense, share issue expense, deferred revenue expenditure, etc.

d. Investment in Securities of financial institutions licensed by Nepal Rastra Bank3.

e. All Investments in equity of institutions with financial interest.

f. Investments in equity of institutions in excess of the prescribed limits.

g. Investments arising out of underwriting commitments that have not been disposed within a year

from the date of commitment.

h. Reciprocal crossholdings of bank capital artificially designed to inflate the capital position of

the bank.

i. Cash Flow Hedge Reserve

The amount of the cash flow hedge reserve which relates to the hedging of items that are not

fair valued on the balance sheet (including projected cash flows) should be derecognized in the

calculation of Common Equity Tier 1. This means that positive amounts should be deducted

and negative amounts should be added back. This treatment specifically identifies the element

of the cash flow hedge reserve that is to be derecognized for prudential purposes. It removes the

element that gives rise to artificial volatility in Common Equity, as in this case the reserve only

3 Investment in shares of institutions, where the waiver has been explicitly provided by NRB are subject to risk weight of 100%

and shall not be deducted from Tier 1 capital.

21

reflects one half of the picture (the fair value of the derivative, but not the changes in fair value

of the hedged future cash flow).

j. Defined Benefit Pension Fund Assets and Liabilities

Defined benefit pension fund liabilities, as included on the balance sheet, must be fully

recognized in the calculation of Common Equity Tier 1 capital (i.e. Common Equity Tier 1

capital cannot be increased through derecognizing or unrecognition of these liabilities). For

each defined benefit pension fund that is an asset on the balance sheet, the asset should be

deducted in the calculation of Common Equity Tier 1 net of any associated deferred tax liability

which would be extinguished if the asset should become impaired or derecognized under the

relevant accounting standards.

k. Any other instruments as stipulated by Nepal Rastra Bank, from time to time.

2.4 CAPITAL FUNDS:

The capital fund is the summation of Tier 1 and Tier 2 capital and Tier 1 capital is the total of

common equity Tier 1 and additional Tier 1 capital. A bank should compute capital ratios in the

following manner:

Common Equity tier 1 capital ratio = Common equity tier 1 Capital

Total Risk Weighted Exposure*

Tier 1 capital ratio = Eligible tier 1 Capital .

Total Risk Weighted Exposure

Total Capital (CAR#) = Eligible Total Capital

.

Total Risk Weighted Exposure

*Total Risk Weighted Exposure = Credit Risk RWE¥+Market Risk RWE+ Operational Risk

RWE + Supervisory Adjustment under Pillar II

¥ RWE= Risk weighted Exposure;

# Capital Adequacy Ratio

(i) Banks shall maintain a minimum total capital (MTC) of 8.5% of total risk weighted assets

(RWAs) i.e. capital to risk weighted assets (CRAR).

(ii) Common Equity Tier 1 (CET1) capital must be at least 4.5% of risk-weighted assets

(RWAs) i.e. for credit risk + market risk + operational risk on an ongoing basis.

(iii) Tier 1 capital must be at least 6% of RWAs on an ongoing basis. Thus, within the minimum

Tier 1 capital, Additional Tier 1 capital can be admitted maximum at 1.5% of RWAs.

(iv) Total Capital (Tier 1 Capital plus Tier 2 Capital) must be at least 8.5% of RWAs on an

ongoing basis. The sum total of the different components of the tier 2 capitals will be

limited to the sum total of the various components of the Tier 1 capital net of deductions as

specified in paragraph 2.3. In case the Tier 1 capital is negative, Tier 2 capital shall be

considered to be "Nil" for regulatory capital adequacy purposes and hence, in such a

situation, the capital fund shall be equal to the Tier 1 capital.

(v) If a bank has complied with the minimum Common Equity Tier 1 and Tier 1 capital ratios,

then the excess Additional Tier 1 capital can be admitted for compliance with the minimum

CRAR of 8.5% of RWAs.

(vi) In addition to the minimum Common Equity Tier 1 capital of 4.5% of RWAs, banks are

also required to maintain a capital conservation buffer (CCB) of 2.5% of RWAs in the form

of Common Equity Tier 1 capital.

22

Thus, with full implementation of capital ratios and CCB the capital requirements are

summarized as follows:

Regulatory Capital As % to

RWAs

(i) Minimum Common Equity Tier 1 Ratio 4.5

(ii) Capital Conservation Buffer ( Comprised of Common Equity) 2.5

(iii) Minimum Common Equity Tier 1 Ratio plus Capital Conservation

Buffer [(i)+(ii)]

7.0

(iv) Minimum Tier 1 Capital Ratio 6.0

(v) Minimum Total Capital Ratio ( MTC) 8.5

(vi) Minimum Total Capital Ratio plus Capital Conservation Buffer 11.0

For the purpose of all prudential exposure limits linked to capital funds, the „capital funds‟

will exclude the applicable capital conservation buffer and countercyclical capital buffer as

and when activated, but include Additional Tier 1 capital and Tier 2 capital. It may be

noted that the term „Common Equity Tier 1 capital‟ does not include capital conservation

buffer and countercyclical capital buffer.

2.5 CAPITAL CONSERVATION BUFFER

A. Objective

1. The capital conservation buffer (CCB) is designed to ensure that banks build up capital buffers

during normal times (i.e. outside periods of stress) which can be drawn down as losses are

incurred during a stressed period. The requirement is based on simple capital conservation rules

designed to avoid breaches of minimum capital requirements.

2. Outside the period of stress, banks should hold buffers of capital above the regulatory minimum.

When buffers have been drawn down, one way banks should look to rebuild them is through

reducing discretionary distributions of earnings. Banks may also choose to raise new capital from

the market as an alternative to conserving internally generated capital. However, if a bank decides

to make payments in excess of the constraints imposed as explained above, the bank, with the

prior approval of NRB, would have to use the option of raising capital from the market equal to

the amount above the constraint which it wishes to distribute.

3. The capital conservation buffer can be drawn down only when a bank faces a systemic or

idiosyncratic stress. A bank should not choose in normal times to operate in the buffer range

simply to compete with other banks and win market share. This aspect would be specifically

looked into by NRB during the Supervisory Review and Evaluation Process. If, at any time, a

bank is found to have allowed its capital conservation buffer to fall in normal times, particularly

by increasing its risk weighted assets without a commensurate increase in the Common Equity

Tier 1 Ratio (although adhering to the restrictions on distributions), this would be viewed

seriously. In addition, such a bank will be required to bring the buffer to the desired level within a

time limit prescribed by NRB. The banks which draw down their capital conservation buffer

during a stressed period should also have a definite plan to replenish the buffer as part of its

Internal Capital Adequacy Assessment Process and strive to bring the buffer to the desired level

within a time limit agreed to with NRB during the Supervisory Review and Evaluation Process.

4. The framework of capital conservation buffer will strengthen the ability of banks to withstand

adverse economic environment conditions, will help increase banking sector resilience both going

into a downturn, and provide the mechanism for rebuilding capital during the early stages of

economic recovery. Thus, by retaining a greater proportion of earnings during a downturn, banks

will be able to help ensure that capital remains available to support the ongoing business

operations / lending activities during the period of stress. Therefore, this framework is expected to

help reduce pro-cyclicality.

23

B. The Framework

5. Banks are required to maintain a capital conservation buffer of 2.5%, comprised of Common

Equity Tier 1 capital, above the regulatory minimum capital requirement of 8.50%. Banks should

not distribute capital (i.e. pay dividends or bonuses in any form) in case capital level falls within

this range. However, they will be able to conduct business as normal when their capital levels fall

into the conservation range as they experience losses. Therefore, the constraints imposed are

related to the distributions only and are not related to the operations of banks. The distribution

constraints imposed on banks when their capital levels fall into the range increase as the banks‟

capital levels approach the minimum requirements. The Table below shows the minimum capital

conservation ratios a bank must meet at various levels of the Common Equity Tier 1 capital

ratios.

Minimum capital conservation standards for individual bank

Common Equity Tier 1 Ratio Minimum Capital Conservation Ratios

(expressed as a percentage of earnings)

4.5% - 5.125% 100%

>5.125% - 5.75% 80%

>5.75% - 6.375% 60%

>6.375% - 7.0% 40%

>7.0% 0%

For example, a bank with a Common Equity Tier 1 capital ratio in the range of 5.125% to 5.75%

is required to conserve 80% of its earnings in the subsequent financial year (i.e. payout no more

than 20%).

6. The capital conservation buffer will be phased in between mid July 2016 and becoming fully

effective on mid July 2019. It will begin at 1.25% of RWEs on mid July 2016, 1.5% on mid July

2017 and increase each subsequent year by an additional 0.50 percentage points, to reach its final

level of 2.5% of RWAs on mid July 2019. The minimum capital conservation standards apply

with reference to the applicable minimum CET1 capital and applicable CCB. Therefore, during

the transition period, banks may refer to the following Table for meeting the minimum capital

conservation ratios at various levels of the Common Equity Tier 1 capital ratios:

Minimum capital conservation standards for individual bank

Common Equity Tier 1 Ratio after including the current periods retained

earnings

Minimum

Capital

Conservation

Ratios

(expressed as

% of earnings)

Mid July, 2016 Mid July, 2017 Mid July, 2018

4.50% - 4.81% 4.5% - 4.875% 4.5% - 5.00% 100%

>4.81% - 5.13% >4.875% - 5.25% >5.00% - 5.50% 80%

>5.13% - 5.44% >5.25% - 5.625% >5.50% - 6.00% 60%

>5.44% - 5.75% >5.625% - 6.00% >6.00% - 6.50% 40%

>5.75% >6.00% >6.50% 0%

Banks that already meet the minimum ratio requirement during the transition period but remain

below the 7% Common Equity Tier 1 target (minimum of 4.5% plus conservation buffer of 2.5%)

should maintain prudent earnings retention policies with a view to meeting the conservation

buffer as soon as reasonably possible. However, NRB may consider accelerating the build-up of

the capital conservation buffer and shorten the transition periods, if the situation warrants so.

7. The Common Equity Tier 1 ratio includes amounts used to meet the minimum Common Equity

Tier 1 capital requirement of 4.5%, but excludes any additional Common Equity Tier 1 needed to

24

meet the 7% Tier 1 and 8.5% Total Capital requirements. For example, a bank maintains

Common Equity Tier 1 capital of 8.5% and has no Additional Tier 1 or Tier 2 capital. Therefore,

the bank would meet all minimum capital requirements, but would have a zero conservation

buffer and therefore, the bank would be subjected to 100% constraint on distributions of capital

by way of dividends, share-buybacks and discretionary bonuses.

8. The following represents other key aspects of the capital conservation buffer requirements:

(i) Elements subject to the restriction on distributions: Dividends and share buybacks,

discretionary payments on other Tier 1 capital instruments and discretionary bonus

payments to staff would constitute items considered to be distributions. Payments which do

not result in depletion of Common Equity Tier 1 capital, (for example includes certain scrip

dividend) are not considered distributions.

(ii) Definition of earnings: Earnings are defined as distributable profits before the deduction

of elements subject to the restriction on distributions mentioned at (i) above. Earnings are

calculated after the tax which would have been reported had none of the distributable items

been paid. As such, any tax impact of making such distributions are reversed out. If a bank

does not have positive earnings and has a Common Equity Tier 1 ratio less than 7%, it

should not make positive net distributions.

(iii) Additional supervisory discretion: Supervisors have the additional discretion to impose

time limits on banks operating within the buffer range on a case-by-case basis. In any case,

supervisors should ensure that the capital plans of banks seek to rebuild buffers over an

appropriate timeframe.

2.6 COUNTERCYCLICAL BUFFER

A. Introduction

1. Losses incurred in the banking sector can be extremely large when a downturn is preceded by a

period of excess credit growth. These losses can destabilise the banking sector and spark a vicious

circle, whereby problems in the financial system can contribute to a downturn in the real

economy that then feeds back on to the banking sector. These interactions highlight the particular

importance of the banking sector building up additional capital defences in periods where the

risks of system-wide stress are growing markedly.

2. The countercyclical buffer aims to ensure that banking sector capital requirements take account of

the macro-financial environment in which banks operate. The primary aim of the countercyclical

capital buffer requirement is to use a buffer of capital to achieve the broader macroprudential goal

of protecting the banking sector from periods of excess aggregate credit growth that have often

been associated with the build up of system-wide risk. Protecting the banking sector in this

context is not simply ensuring that individual banks remain solvent through a period of stress, as

the minimum capital requirement and capital conservation buffer are together designed to fulfill

this objective. Rather, the aim is to ensure that the banking sector in aggregate has the capital on

hand to help maintain the flow of credit in the economy without its solvency being questioned,

when the broader financial system experiences stress after a period of excess credit growth.

Therefore, excess aggregate credit growth is judged to be associated with a build-up of system-

wide risk to ensure the banking system has a buffer of capital to protect it against future potential

losses.

3. The countercyclical buffer regime consists of the following elements:

a) Nepal Rastra Bank will monitor credit growth and other indicators that may signal a buildup

of system-wide risk and make assessments of whether credit growth is excessive and is

25

leading to the buildup of system-wide risk. Based on this assessment Nepal Rastra Bank will

put in place a countercyclical buffer requirement when circumstances warrant. This

requirement will be released when system-wide risk crystallises or dissipates.

b) The countercyclical buffer requirement to which a bank is subject will extend the size of the

capital conservation buffer. Banks will be subject to restrictions on distributions if they do not

meet the requirement.

B. Countercyclical buffer requirements

Nepal Rastra Bank has adopted the Credit to GDP ratio, macro-economic vairable, as guide for

reference point for taking buffer decisions. Nepal Rastra Bank will monitor Credit to GDP ratio

at least annually and calculate Credit to GDP gap, i.e. the gap between Credit to GDP ratio and

its Trend. The intensity of Credit to GDP gap shall be the indication of the extent of the buildup

of system-wide risk i.e. If the credit-to-GDP ratio is significantly above its trend (ie there is a

large positive gap) then this is an indication that credit may have grown to excessive levels

relative to GDP. The Credit to GDP gap shall be calculated as follows:

Credit to GDP Gap(t) = Credit to GDP Ratio(t) – Trend(t)

The countercyclical buffer requirement will vary between zero and 2.5% of risk weighted assets,

depending on the extent of the build up of system-wide risk. The credit to GDP gap of 5 points

shall be taken as cut off points of excess credit growth level. The increase by additional 1 point of

credit to GDP gap in excess of 5 point shall require buffer requirement of 0.5% i.e. each increase

in every one points in credit to GDP gap in excess of 5 points shall require to raise the buffer

requirement by each 0.5%. For this purpose trend is defined as average of credit to GDP ratio of

past 10 years. The following table shows the countercyclical buffer requirement in case of excess

credit growth:

Countercyclical Buffer Requirement

Credit to GDP Gap Buffer Requirement in Terms of CET 1

Up to 5 points 0%

5 to 6 points 0.5%

6 to 7 points 1.0%

7 to 8 points 1.5%

8 to 9 points 2.0%

above 9 points 2.5%

The banks are required to raise level of the buffer by up to 12 months, but shall be allowed

to decrease the level of the buffer with immediate effect. The bank, not being able to

maintain the countercyclical buffer requirement, shall not be allowed to distribute its earning.

2.7 LEVERAGE RATIO

A. Rationale and Objective

One of the underlying features of the crisis was the build-up of excessive on- and off-balance

sheet leverage in the banking system. In many cases, banks built up excessive leverage while still

showing strong risk based capital ratios. During the most severe part of the crisis, the banking

sector was forced by the market to reduce its leverage in a manner that amplified downward

pressure on asset prices, further exacerbating the positive feedback loop between losses, declines

in bank capital, and contraction in credit availability. Therefore, under Basel III, a simple,

transparent, non-risk based leverage ratio has been introduced. The leverage ratio is calibrated to

act as a credible supplementary measure to the risk based capital requirements. The leverage ratio

is intended to achieve the following objectives:

a) constrain the build-up of leverage in the banking sector, helping avoid destabilising

deleveraging processes which can damage the broader financial system and the economy; and

26

b) reinforce the risk based requirements with a simple, non-risk based “backstop” measure.

B. Definition and Calculation of the Leverage Ratio

a) The provisions relating to leverage ratio are intended to serve as the basis for testing the

leverage ratio during the parallel run period. Banks are required to maintain minimum Tier 1

leverage ratio of 4% during the parallel run period from Mid July, 2016 to mid July, 2018.

After the parallel run final leverage ratio requirement might be revised by NRB after taking

into account the prescriptions given by the Basel Committee.

b) The leverage ratio shall be maintained on a quarterly basis. The Leverage Ratio shall be

calculated as:

Leverage Ratio = Capital Measure

Exposure Measure

I. Capital Measure

a) The capital measure for the leverage ratio should be based on the definition of Tier 1

capital as set out in paragraph 2.1

b) Items that are deducted completely from capital do not contribute to leverage, and should

therefore also be deducted from the measure of exposure.

II. Exposure Measure

The exposure measure for the leverage ratio should generally follow the accounting measure

of exposure. In order to measure the exposure consistently with financial accounts, the

following should be applied by banks:

a) on-balance sheet, non-derivative exposures will be net of specific provisions and

valuation adjustments (e.g. prudent valuation adjustments for Available For Sale (AFS)

and Held For Trading (HFT) positions, credit valuation adjustments);

b) physical or financial collateral, guarantees or credit risk mitigation purchased is not

allowed to reduce on-balance sheet exposures; and

c) netting of loans and deposits is not allowed.

Component of Exposure Measure

(i) On-Balance Sheet Items

Banks should include all items of assets reported in their accounting balance sheet for the

purposes of calculation of the leverage ratio. In addition, the exposure measure should

include the following treatments for Securities Financing Transactions (e.g. repo and reverse

repo agreements, CBLO) and derivatives.

(ii) Repurchase agreements and securities finance

Securities Financing Transactions (SFTs) are a form of secured funding and therefore, an

important source of balance sheet leverage that should be included in the leverage ratio.

Therefore, banks should calculate SFT for the purposes of the leverage ratio by applying:

(a) the accounting measure of exposure; and

(b) without netting various long and short positions with the same counterparty.

(iii) Derivatives

Derivatives create two types of exposure: an “on-balance sheet” present value reflecting the

fair value of the contract (often zero at outset but subsequently positive or negative depending

on the performance of the contract), and a notional economic exposure representing the

27

underlying economic interest of the contract. Banks should calculate exposure in respect of

derivatives, including where a bank sells protection using a credit derivative, for the purposes

of the leverage ratio by applying:

(a) the accounting measure of exposure (positive Marked to Market (MTM) value) plus an

add-on for Potential Future Exposure (PFE) calculated according to the Current Exposure

Method; and

(b) without netting the MTM values and PFEs in respect of various long and short positions

with the same counterparty.

(iv) Other Off-Balance Sheet Items

Banks should calculate the off balance sheet items . These include commitments (including

liquidity facilities), unconditionally cancellable commitments, direct credit substitutes,

acceptances, standby letters of credit, trade letters of credit, failed transactions and unsettled

securities. The off balance sheet items are source of the potentially significant leverage.

Therefore, bank should calculate the above off balance sheet items for the purposes of the

leverage ratio by applying a uniform 100% credit conversion factor (CCF).

3. CREDIT RISK

3.1 GENERAL:

Credit risk is the major risk that banks are exposed to during the normal course of lending and credit

underwriting. There are two approaches for credit risk measurement: the standardized approach and

the internal ratings based (IRB) approach. Due to various inherent constraints of the Nepalese

banking system, the standardized approach in its simplified form, Simplified Standardized Approach

(SSA), has been prescribed in the initial phase.

3.2 SIMPLIFIED STANDARDIZED APPROACH (SSA):

In comparison to Basel I, SSA aligns regulatory capital requirements more closely with the key

elements of banking risk by introducing a wider differentiation of risk weights and a wider

recognition of credit risk mitigation techniques. The advantage of implementing this approach is

twofold. This approach allows transitional advantage for countries like us by avoiding excessive

complexities associated with the advanced approaches of Basel II while at the same time it will

produce capital ratios more in line with the actual economic risks that banks are facing, compared to

the present Accord.

Under this approach commercial banks are required to assign a risk weight to their balance sheet and

off-balance sheet exposures. These risk weights are based on a fixed weight that is broadly aligned

with the likelihood of a counterparty default. As a general rule, the claims that have already been

deducted from the core capital shall be exempt from risk weights for the measurement of credit risk.

Claims on foreign government, their central banks as well as foreign corporates shall be generally

risk-weighed on the basis of the consensus country risk scores of export credit agencies (ECA)4.

Wherever there are claims relating to unrated countries, they shall generally be risk weighed at 100

percent. However, these claims shall be subject to supervisory review and higher risk weight shall be

assigned where the review process is deemed appropriate.

All kinds of claims including loans & advances as well as investments shall be a risk weighed net of

specific provisions. Generally provision related to any receivable or investment is not defined as

general or specific. In such a situation, the total provision against any claim/exposure (other than the

loans and advances) shall be regarded as specific provision. However, provisions eligible for the

supplementary capital shall not be allowed for netting while calculating risk weighted exposures.

In case of loans, advances and bills purchased the provisions created in lieu of Pass loans only are

classified as General loan loss provision. All other provisions are components of specific loan loss

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

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

risk score.

28

provision. Hence, general loan loss provision doesn‟t comprise provisions created in respect of

rescheduled/restructured and non performing loans. It also doesn‟t include additional provisions

created for personal guarantee loans or lending in excess of Single Obligor Limits. However,

provisions created in excess of the regulatory requirements and not attributable to identifiable losses

in any specific loans shall be allowed to be included in the General Loan Loss Provision.

In order to be consistent with the Basel framework, the credit risk for the regulatory capital purpose

shall be computed by segregating the exposure in the following 11 categories.

a) Claims on government & central bank

b) Claims on other official entities

c) Claims on banks

d) Claims on corporate & securities firms

e) Claims on regulatory retail portfolio

f) Claims secured by residential properties

g) Claims secured by commercial real state

h) Past due claims

i) High risk claims

j) Other assets

k) Off balance sheet items

3.3 RISK MEASUREMENT AND RISK WEIGHTS:

a. Claims on government & central bank

1. All claims on Government of Nepal and Nepal Rastra Bank shall be risk weighed at 0 %.

2. Claims on foreign government and their central banks shall be risk-weighted on the basis of

the consensus country risk scores as follows:

ECA risk scores 0-1 2 3 4 to 6 7

Risk weights 0% 20% 50% 100% 150%

b. Claims on other official entities

1. Claims on the Bank for International Settlements, the International Monetary Fund, the

European Central Bank and the European Community will receive a 0% risk weight.

2. Following Multilateral Development Banks (MDBs) will be eligible for a 0% risk weight.

World Bank Group, comprised of the International Bank for Reconstruction and

Development (IBRD) and the International Finance Corporation (IFC),

Asian Development Bank (ADB),

African Development Bank (AfDB),

European Bank for Reconstruction and Development (EBRD),

Inter-American Development Bank (IADB),

European Investment Bank (EIB),

European Investment Fund (EIF),

Nordic Investment Bank (NIB),

Caribbean Development Bank (CDB),

Islamic Development Bank (IDB), and

Council of Europe Development Bank (CEDB).

29

3. The standard risk weight for claims on other Multilateral Development Banks will be

100%.

4. Claims on public sector entities (PSEs)5

i. Claims on domestic public sector entities:

The risk weight for claims on domestic pubic sector entitiesw will be 100%.

ii. Claims on foreign public sector entities will be risk-weighed as per the ECA country

risk scores.

ECA risk scores 0-1 2 3 to 6 7

Risk weights 20% 50% 100% 150%

c. Claims on banks

1. All claims, irrespective of currency, excluding investment in equity shares and other

instruments eligible for capital funds, on domestic banks/financial institutions that fulfill

Capital Adequacy Requirements will be risk weighed at 20% while for the rest, it will be

100%.

Banks should make use of the publicly available information of the immediately

preceding quarter of the respective banks to gauge their status on capital adequacy.

2. Claims on a foreign bank excluding investment in equity shares and other instruments

eligible for capital funds shall be risk weighed as per the ECA Country risk score subject

to the floor of 20%. The primary basis for applying the ECA Country Risk score shall be

the country of incorporation of the bank. Where the bank is a branch office, the ECA

score of the country where the corporate office is located shall be used while in the case

of a subsidiary the basis shall be the country where the subsidiary is incorporated.


Risk weights 20% 50% 100% 150%

However, the claims on foreign banks incorporated in the SAARC region and which

operate with a buffer of 1% above their respective regulatory minimum capital

requirements may be risk weighed at 20%. The banks shall be responsible to submit the

latest capital adequacy position of such banks and demonstrate that they fulfill the

eligibility requirements. Such capital adequacy position submitted by the banks should

not be prior to one financial year. Moreover, such claims shall be subject to a supervisory

review and supervisors may require the bank to risk-weigh the claims on ECA country

risk scores where the review process is deemed necessary.

d. Claims on corporate & securities firms

1. The risk weight for claims on domestic corporate, including claims on insurance

companies and securities firm will be 100%. The domestic corporate includes all firms

and companies incorporated in Nepal as per prevailing Acts and regulations.

2. The claims on foreign corporate shall be risk weighed as per the ECA Country risk score

subject to the floor of 20% as follows:


Risk weights 20% 50% 100% 150%

e. Claims on regulatory retail portfolio

1. Claims6 that qualify all criteria listed below may be considered as regulatory retail

portfolio and risk weighed at 75%, except for past due loans. Such claims however, have

5 Public sector entity (PSE) is one, which is owned or controlled by government or any other entity categorized as PSE by NRB.

30

to be in strict compliance with the Product paper developed by the bank and approved by

their respective board of directors

Criteria:

Orientation criteria :- exposure is to an individual person or persons or to a small

business. Bank should obtain written declaration from the borrower to the effect that

their indebtedness is within the threshold across all banks and FIs..

Product criteria :- The exposure takes the form of any of the following:

Revolving credits and lines of credit, (including overdraft, hypothecation etc.)

Term loans and leases (e.g. hire purchase, auto loans and leases, student and

educational loans7) and,

Small business facilities and commitments,

Deprived sector loans up to a threshold of Rs.10 million (Ten Million only)

Granularity criteria:- NRB must be satisfied that the regulatory retail portfolio is

sufficiently diversified to a degree that reduces the risks in the portfolio, warranting

the 75% risk weight. No aggregate exposure8 to one counterpart can exceed 0.5 % of

the overall regulatory retail portfolio.

Low value individual criteria :- The total aggregated exposure to one counterpart9

cannot exceed an absolute threshold of Rs.10 million (Nepalese Rupees Ten Million

only)

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

those claims at 100%

f. Claims secured by residential properties

1. Lending to individuals meant for acquiring or developing residential property which are

fully secured by mortgages on residential property, that is or will be occupied by the

borrower or that is rented, will be risk-weighted at 60%. However, banks should ensure

the existence of adequate margin of security over the amount of loan based on strict

valuation rules.

Banks have to develop product paper and get it approved from the board of directors to

regulate this kind of lending. The claims in order to be eligible for this category have to

be in strict compliance with this product paper

2. Where the loan is not fully secured, such claims have to risk weighed at 150%

3. When claims secured by residential properties are or have been past due10

at any point of

time during the last two years, they shall be risk-weighted at 100%, net of specific

provisions.

g. Claims secured by commercial real estate

1. Claims secured by mortgages on commercial real estate, except past due, shall be risk-

weighed at 100%. Commercial real estate hereby refers to mortgage of Office buildings,

retail space, multi-purpose commercial premises, multi-family residential buildings,

multi-tenanted commercial premises, industrial or warehouse space, hotels, land

acquisition, development and construction etc.

6 Lending against securities (such as equities and bonds) whether listed or not, are specifically excluded from this category.

Likewise credit card receivables are excluded from this category. However, lending against personal guarantee and fully

backed by guaranteed cash flow such as pension etc. that has negligible risk of failure can be included in this category. 7 Personal finance includes overseas employment loan, home loan (to the extent they do not qualify for treatment as

claims secured by residential property), direct deprived sector loan. 8 Aggregated exposure means gross amount (i.e. not taking any credit risk mitigation into account) of all forms of credit

exposures availed from the bank . 9 Counterpart refers to one or a group of borrowers defined by the NRB directives as a single obligor.

10 An exposure is past due if it falls into any other category other than Performing loan as per provisions of NRB directive on

Loan classification.

31

h. Past due claims

1. Any loan, except for claim secured by residential property, which is or has been past due

at any point of time during the last two years, will be risk-weighted at 150% net of

specific provision.

i. High risk claims

1. 150% risk weight shall be applied for venture capital and private equity investments.

2. Exposures on Personal loan in excess of the threshold of regulatory retail portfolio and

lending against securities (bonds and shares) shall attract a risk weight of 150%.

Similarly, exposures on credit card shall also warrant a risk weight of 150%.

3. Investments in the equity and other capital instruments of institutions, which are not

listed in the stock exchange and have not been deducted from Tier 1 capital, shall be risk

weighed at 150% net of provisions.

4. Investments in the equity and other capital instruments of institutions, which are listed in

the stock exchange and have not been deducted from Tier 1 capital, shall be risk weighed

at 100% net of provisions. Investments in mutual fund shall also be risk weighted at

100%.

5. The claims which are not fully secured or are only backed up by personal guarantee shall

attract 150% risk weight.

6. Where loan cannot be segregated/or identified as regulatory retail portfolio or qualifying

residential mortgage loan or under other categories, it shall be risk weighed at 150%.

j. Other assets

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

Interest receivable/claim on government securities will be risk-weighed at 0%.

Staff loan given as per Employee By-laws and secured by residential property, that is

or will be occupied by the staff or that is rented, will be risk-weighed at 60%.

However, banks should ensure the existence of adequate margin of security over the

amount of loan based on strict valuation rules.

Investments in equity or regulatory capital instruments issued by securities firms will

be risk-weighed at 100%.

Cash in transit and other cash items in the process of collection will be risk-weighed

at 20%. For this purpose, cash items shall include Cheque, Draft, and Travellers

Cheques.

Fictitious assets that have not been deducted from Tier 1 capital shall be risk weighed

at 100%.

All Other assets will be risk-weighed at 100% net of specific provision.

k. Off balance sheet items

1. Off-balance sheet items under the simplified standardized approach will be converted

into equivalent risk weight exposure using risk weight as follows:

Off Balance Sheet Exposure Risk

Weight

Any commitments those are unconditionally cancelable at any time by the bank without prior

notice, or that effectively provide for automatic cancellation due to deterioration in a borrower‟s

creditworthiness (for example bills under collection)

0%

Forward exchange contracts. 10%

Short Term Trade-related contingencies

Contingent liabilities arising from trade-related obligations, which are secured against an

underlying shipment of goods for both issuing and confirming bank and are short term in nature.

This includes documentary letters of credit, shipping guarantees issued and any other trade-

20%

32

related contingencies with an original maturity up to six months.

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

Unsettled11

securities and foreign exchange transactions between bank to bank and between

bank and customer

20%

Long Term Trade-related contingencies

Contingent liabilities arising from trade-related obligations, which are secured against an

underlying shipment of goods for both issuing and confirming bank and are long term in nature.

This includes documentary letters of credit, shipping guarantees issued and any other trade-

related contingencies with an original maturity of over six months. In case the usance letter of

credit is discounted, the risk weight shall be calculated on net basis.

50%

Performance-related contingencies

Contingent liabilities, which involve an irrevocable obligation to pay a third party in the event

that counterparty fails to fulfill or perform a contractual non-monetary obligation, such as

delivery of goods by a specified date etc. This includes issue of performance bonds, bid bonds,

warranties, indemnities, underwriting commitments and standby letters of credit in relation to a

non-monetary obligation of counterparty under a particular transaction.

50%

Long term irrevocable Credit Commitments

Any un-drawn portion of committed credit lines sanctioned for a period of more than 1 year.

This shall include all unutilized limits in respect of revolving working capital loans e.g.

overdraft, cash credit, working capital loan etc. except for trade finance exposures.

50%

Short term irrevocable Credit Commitments

Any un-drawn portion of committed credit lines sanctioned for a period of upto 1 year. This

shall include all unutilized limits in respect of revolving working capital loans e.g. overdraft,

cash credit, working capital loan etc. except for trade finance exposures.

20%

Repurchase agreements, securities lending, securities borrowing, reverse repurchase agreements

and equivalent transactions

This includes sale and repurchase agreements and asset sales with recourse, where the credit

risk remains with the purchasing bank.

100%

Direct credit substitutes

Any irrevocable off-balance sheet obligations which carry the same credit risk as a direct

extension of credit, such as an undertaking to make a payment to a third party in the event that a

counterparty fails to meet a financial obligation or an undertaking to a counterparty to acquire a

potential claim on another party in the event of default by that party, constitutes a direct credit

substitute. This includes potential credit exposures arising from the issue of financial guarantees

and credit derivatives, confirmation of letters of credit (acceptances and endorsements), issue of

standby letters of credit serving as financial guarantees for loans, securities and any other

financial liabilities, and bills endorsed under bill endorsement lines (but which are not accepted

by, or have the prior endorsement of, another bank).

100%

Unpaid portion of partly paid shares and securities 100%

Unpaid Guarantee Claim 200%

Other Contingent Liabilities 100%

3.4 CREDIT RISK MITIGATION:

Banks may use a number of techniques to mitigate the risks to which they are exposed. The prime

objective of this provision is to encourage the banks to manage credit risk in a prudent and effective

manner. As such, credit risks exposures may be collateralized12

in whole or in part with cash or

11

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

unsettled five business days after the due settlement date.

12

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

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

on behalf of the counter party.

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securities, or a loan exposure may be guaranteed by a third party. Where these various techniques

meet the minimum conditions mentioned below, banks which take eligible financial collateral are

allowed to reduce their credit exposure to counterparty when calculating their capital requirements to

take account of the risk mitigating effect of the collateral. However, credit risk mitigation is allowed

only on an account by account basis, even within regulatory retail portfolio.

As a general rule, no secured claim should receive a higher capital requirement than an otherwise

identical claim on which there is no collateral. Similarly, the effects of the CRM shall not be double

counted and capital requirement will be applied to banks on either side of the collateralized

transaction: for example, both repos and reverse repos will be subject to capital requirements.

Those portions of claims collateralized by the market value of recognized collateral receive the risk

weight applicable to the collateral instrument. The remainder of the claim should be assigned the risk

weight appropriate to the counter party.

Where the same security has been pledged for both the funded and non funded facilities, banks should

clearly demarcate the value of security held for funded and non funded facilities. In cases where the

bank has obtained the same security for various forms of facilities; banks are eligible to claim the

CRM benefit across all such exposures upto the eligible value of CRM.

a. Minimum conditions for eligibility:

In order to obtain capital relief towards credit risk mitigation, there are certain basic conditions

that need to be fulfilled. Supervisors will monitor the extent to which banks satisfy these

conditions, both at the outset of a collateralized transaction and on an on-going basis.

1. Legal certainty:- Collateral is effective only if the legal mechanism by which collateral

given is robust and ensures that the lender has clear rights over the collateral to liquidate

or retain it in the event of default. Thus, banks must take all necessary steps to fulfill

local contractual requirements in respect of the enforceability of security interest. The

collateral arrangements must be properly documented, with a clear and robust procedure

for the timely liquidation of collateral. A bank's procedures should ensure that any legal

conditions required for declaring the default of the customer and liquidating the collateral

are observed. Where the collateral is held by a custodian, the bank must seek to ensure

that the custodian ensures adequate segregation of the collateral instruments and the

custodian's own assets. Besides that, banks must obtain legal opinions confirming the

enforceability of the collateral arrangements in all relevant jurisdictions.

2. Low correlation with exposure:- In order for collateral to provide protection, the credit

quality of the obligor and the value of the collateral must not have a material positive

correlation. For example, securities issued by the collateral provider - or by any related

group entity - would provide little protection and so would be ineligible.

3. Maturity Mismatch:- The maturity of the underlying exposure and the maturity of the

hedge should both be defined conservatively. The effective maturity of the underlying

should be gauged as the longest possible remaining time before the obligor is scheduled

to fulfill its obligation. The collateral must be pledged for at least the life of the exposure.

In case of mismatches in the maturity of the underlying exposure and the collateral, it

shall not be eligible for CRM benefits.

4. Currency Mismatch:- Ideally the currency of the underlying exposure and the collateral

should be the same. Where the credit exposure is denominated in a currency that differs

from that in which the underlying exposure is denominated, there is a currency mismatch.

Where mismatches occur, it shall be subject to supervisory haircut of 10%.

5. Risk Management:- While CRM reduces credit risk, it simultaneously may increase other

risks to which a bank is exposed, such as legal, operational, liquidity and market risks.

Therefore, it is imperative that banks employ robust procedures and processes to control

these risks, including strategy; consideration of the underlying credit; valuation; policies

and procedures; systems; control of roll-off risks; and management of concentration risk

arising from the bank's use of CRM techniques and its effect with the bank's overall

credit profile. In case where these requirements are not fulfilled, NRB may not recognize

the benefit of CRM techniques.

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6. Qualifying criteria for guarantee:- A guarantee (counter guarantee) to be eligible must

represent a direct claim on the protection provider and must be explicitly referenced to

specific exposures or a pool of exposures, so that the extent of the cover is clearly defined

and irrefutable. Other than non-payment by a protection purchaser of money due in

respect of the credit protection contract it must be irrevocable in that there must be no

clause in the contract that would increase the effective cost of cover as a result of

deteriorating credit quality in the hedged exposure. It must also be unconditional in that

there should be no clause in the protection contract outside the control of the bank that

could prevent the protection provider from being obliged to pay out in a timely manner in

the event that the original counter party fails to make the payments due.

On the qualifying default or non-payment of the counter party, the bank may in a timely

manner pursue the guarantor for any monies outstanding under the documentation

governing the transaction. The guarantor may make one lump sum payment of all monies

under such documentation to the bank, or the guarantor may assume the future payment

obligations of the counter party covered by the guarantee. The bank must have the right

to receive any such payments from the guarantor without first having to take legal actions

in order to pursue the counter party payment.

b. Eligible Collaterals:

1. Cash deposit (as well as certificates of deposit or fixed deposits or other deposits) with

the bank. The banks may only claim these as CRM only if it has specific authority to

recover the amount from this source in case of default.

2. Fixed Deposit Receipts/Certificates of deposits/other deposits of other Banks and FIs,

who fulfill the capital adequacy requirements, subject to a 20% supervisory haircut.

3. Gold.

4. Securities issued by the Government of Nepal and Nepal Rastra Bank.

5. Guarantee of the Government of Nepal

6. Financial guarantee/counter guarantee of domestic banks and FIs who meet the minimum

capital adequacy requirements subject to a haircut of 20%.

7. Securities/Financial guarantee/Counter guarantee issued by sovereigns.

8. Securities/Financial guarantee/Counter guarantee issued by MDBs in the list specified in

3.3 b (3 & 4)

9. Securities/Financial guarantee/Counter guarantee issued by banks with ECA rating 2 or

better. The supervisory haircut shall be 20% and 50% for the banks with ECA rating of 0-

1 and 2 respectively.

c. Methodology for using CRM

Step 1: Identify the accounts eligible for capital relief under credit risk mitigation.

Step 2: Assess the value of the exposure and the eligible collateral.

Step 3: Adjust the value of the eligible collateral in respect of the supervisory haircut in terms

of currency mismatch and other eligibility requirements.

Step 4: Compare the adjusted value of the collateral with the outstanding exposure.

Step 5: The value of the eligible CRM is the lower of the adjusted value of the collateral and

the outstanding exposure.

Step 6: Plot the eligible CRM in the appropriate category of credit risk.

The sum total of net amount of eligible CRM as per “Form No.4 Exhibit of claims with eligible

credit risk mitigants” shall be consistent with the “Form No.3 Eligible Credit Risk Mitigants”

prescribed in this framework.

35

4. OPERATIONAL RISK

4.1 GENERAL:

Operational risk is the risk of loss resulting from inadequate internal processes, people, and systems,

or from external events. Operational risk itself is not a new concept, and well run banks have been

addressing it in their internal controls and corporate governance structures. However, applying an

explicit regulatory capital charge against operational risk is a relatively new and evolving idea. Basel

II requires banks to hold capital against the risk of unexpected loss that could arise from the failure of

operational systems.

The most important types of operational risk involve breakdowns in internal controls and corporate

governance. Such breakdowns can lead to financial losses through error, fraud, or failure to perform

in a timely manner or cause the interests of the bank to be compromised in some other way, for

example, by its dealers, lending officers or other staff exceeding their authority or conducting

business in an unethical or risky manner. Other aspects of operational risk include major failure of

information technology systems or events such as major fires or other disasters.

4.2 BASIC INDICATOR APPROACH:

Under the basic indicator approach, banks must hold capital for operational risk equal to the average

over the previous three years of a fixed percentage (denoted alpha) of positive annual gross income.

The capital charge for operational risk may be expressed as follows:

KBIA = [∑(GI1..n α)]/N

where:

KBIA = capital charge under the Basic Indicator Approach

GI = annual gross income, where positive, over the previous three years

N = number of the previous three years for which gross income is positive

α = 15 percent.

NRB shall review the capital requirement produced by this approach for general credibility,

especially in relation to a bank's peers and in the event that credibility is lacking, appropriate

supervisory action under Review Process shall be considered.

Figures for the year, in which annual gross income is negative or zero, should be excluded from both

the numerator and denominator while calculating the average. In case where the gross income for all

of the last three years is negative, 5% of total credit and investments net of specific provisions shall

be considered as the capital charge for operational risk. For this purpose investments shall comprise

of money at call, placements, investment in government securities and other investments irrespective

of currency.

Similarly, in case of new banks who have not completed a year of operation and hence whose

average gross income cannot be measured reliably, they shall also be required to compute their capital

charge for operational risk vide the same approach as prescribed for banks with negative gross

income. These banks may use the gross income approach from the second year onwards. But, based

on the reasonableness of the so computed capital charge for Operation Risk, during the first three

years of operation, review process may require additional proportion of capital charge if deemed

necessary.

4.3 GROSS INCOME:

Gross income is defined as "net Interest Income" plus "non interest income". It is intended that this

measure should:

a. be gross of any provisions (e.g. for unpaid interest) and write-offs made during the year;

b. be gross of operating expenses, exclude reversal during the year in respect of provisions and

write-offs made during the previous year(s);

36

c. exclude income/gain recognized from the disposal of items of movable and immovable

property;

d. exclude realized profits/losses from the sale of securities in the “held to maturity” category;

e. exclude other extraordinary or irregular items of income and expenditure

Thus, for the purpose of capital adequacy requirements, gross income shall be summation of:

a. Total operating income as disclosed in Profit and Loss account prepared as per NRB directive

no.4. The total operating income comprises of:

1. Net Interest Income

2. Commission and Discount Income

3. Other Operating Income

4. Exchange Fluctuation Income

b. Addition/deduction in the Interest Suspense during the period.

Banks shall use the annual audited financials of the last three years for the computation of gross

income under this approach. Hence, the capital requirement for operational risk for a whole financial

year shall remain constant. Until the accounts are finalized for the financial year, banks shall use the

provisional figures for the period, which should be validated by the internal auditor of the bank.

4.4 COMPUTATION OF RISK WEIGHT:

Operational risk-weighted assets are determined by multiplying the operational risk capital charge by

10 and adding together with the risk weighted exposures for credit risk.

5. MARKET RISK

5.1 DEFINITION OF MARKET RISK:

Market risk is defined as the risk of losses in on-balance sheet and off-balance sheet positions arising

from adverse movements in market prices. The major constituents of market risks are:

a. The risks pertaining to interest rate related instruments;

b. Foreign exchange risk (including gold positions) throughout the bank; and

c. The risks pertaining to investment in equities and commodities.

5.2 SEGREGATION OF INVESTMENT PORTFOLIO:

Banks will have to segregate their investment portfolio into any of following three categories:

a. Held for Trading:

An investment that is made for the purpose of generating a profit from short term

fluctuations in price should be classified under this category. An asset should be classified as

held for trading even if it is a part of a portfolio of similar assets for which there is a pattern of

trading for the purpose of generating a profit from short term fluctuations in price. These

investments should be marked to market on a daily basis and differences reflected in the profit

and loss account.

b. Held to Maturity:

The investments made with positive intent and ability of the bank to hold till maturity should be

classified as held to maturity investments. The bank does not have the positive intent to hold an

investment to maturity, if any of the following conditions are met:

1. Bank has the intent and the ability to hold the asset for only an undefined period; or

2. Bank stands ready to sell the asset (other than if a situation arises that is non-recurring

and could not have been reasonably anticipated) in response to changes in market interest

rates or risks, liquidity needs, changes in the availability of and the yield on alternative

investments, changes in financing sources and terms, or changes in foreign currency risk.

37

The held to maturity investments should be valued at amortised cost i.e. the cost price less any

impairments (if applicable). The impairments should be included in the profit and loss accounts

for the period.

c. Available for Sale:

All other investments that are neither "held for trading" nor "held to maturity" should be

classified under this category. These investments should be marked to market on a regular basis

and the difference to be adjusted through reserves. Banks are required to maintain Investment

Adjustment Reserve (eligible as Tier 2 capital) to the extent of 2% of available for sale

portfolio.

The share investment on intitutions specified under Directives no. 8 shall be exempted for

maitaining Investment Adjustment Reserve .

5.3 NET OPEN POSITION APPROACH:

Out of the various components of market risk, foreign exchange risk is the predominant risk in our

country. The effects of other forms of market risk are minimal. Thus, a net open position approach

has been devised to measure the capital requirement for market risk. As evidenced by its name, this

approach only addresses the risk of loss arising out of adverse movements in exchange rates. This

approach will be consolidated over time to incorporate other forms of market risks as they start to

gain prominence.

The designated Net Open Position approach requires banks to allocate a fixed proportion of capital in

terms of its net open position. The banks should allocate 5 percentage of their net open positions as

capital charge for market risk.

5.4 NET OPEN POSITION:

Net open position is the difference between the assets and the liability in a currency. In other words, it

is the uncovered volume of asset or liability which is exposed to the changes in the exchange rates of

currencies. For capital adequacy requirements the net open position includes both net spot positions

as well as net forward positions.

For capital adequacy purposes, banks should calculate their net open position in the following

manner:

a. Calculate the net open position in each of the foreign currencies.

b. Convert the net open positions in each currency to NPR as per prevalent exchange rates.

c. Aggregate the converted net open positions of all currencies, without paying attention to long

or short positions.

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


Risk-weighted assets in respect of market risk are determined by multiplying the capital charges by

10 and adding together with the risk weighted exposures for credit risk.

6. REVIEW PROCESS

6.1 GENERAL:

The supervisory review process of the framework is intended not only to ensure that banks have

adequate capital to support all the risks in their business, but also to encourage banks to develop and

use better risk management techniques in monitoring and managing their risks. It is the responsibility

of the bank management in developing an internal capital assessment process and setting capital

targets that are commensurate with the bank‟s risk profile and control environment beyond the core

minimum requirements.

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Nepal Rastra Bank recognizes the significance of the relationship between the amount of capital held

by the bank against its risks and the strength and effectiveness of the bank‟s risk management and

internal control processes. However, increased capital should not be viewed as the only option for

addressing increased risks confronting the bank. Other means for addressing risk, such as

strengthening risk management, applying internal limits, strengthening the level of provisions and

reserves, and improving internal controls, must also be considered. Furthermore, capital should not be

regarded as a substitute for addressing fundamentally inadequate control or risk management

processes.

There are three main areas that is particularly suited to treatment under this process: risks considered

under minimum capital requirements which are not fully captured it (e.g. credit concentration risk);

those factors not taken into account by the minimum capital requirements (e.g. business and strategic

risk); and factors external to the bank (e.g. business cycle effects).

In order to achieve the objectives of the supervisory review process, this process has been broadly

divided into three parts:

a. Internal Capital Adequacy Assessment Process (ICAAP)

b. Supervisory Review

c. Supervisory Response

6.2 INTERNAL CAPITAL ADEQUACY ASSESSMENT PROCESS:

The internal capital adequacy assessment process (ICAAP) is a comprehensive process which

requires board and senior management oversight, monitoring, reporting and internal control reviews

at regular intervals to ensure the alignment of regulatory capital requirement with the true risk profile

of the bank and thus ensure long-term safety and soundness of the bank. The key components of an

effective ICAAP are discussed below.

a. Board and senior management oversight

Bank management is responsible for understanding the nature and level of risk being taken by

the bank and how this risk relates to adequate capital levels. It is also responsible for ensuring

that the formality and sophistication of the risk management processes is commensurate with

the complexity of its operations. A sound risk management process, thus, is the foundation for

an effective assessment of the adequacy of a bank‟s capital position.

The board of directors of the bank are responsible for setting the bank‟s tolerance for risks. The

board should also ensure that management establishes a mechanism for assessing various risks;

develops a system to relate these risks to the bank‟s capital level and sets up a method for

monitoring compliance with internal policies. It is equally important that the board instills

strong internal controls and thereby an effective control environment through adoption of

written policies and procedures and ensures that the policies and procedures are effectively

communicated throughout the bank.

The analysis of a bank‟s current and future capital requirements in relation to its strategic

objectives is a vital element of the strategic planning process. The strategic plan should clearly

outline the bank‟s capital needs, anticipated capital expenditures, desirable capital level, and

external capital sources. Senior management and the board should view capital planning as a

crucial element in being able to achieve its desired strategic objectives.

b. Sound capital assessment

Another crucial component of an effective ICAAP is the assessment of capital. In order to be

able to make a sound capital assessment the bank should, at minimum, have the following:

Policies and procedures designed to ensure that the bank identifies, measures, and reports

all material risks;

A process that relates capital to the level of risk;

A process that states capital adequacy goals with respect to risk, taking account of the

bank‟s strategic focus and business plan; and

39

A process of internal control, reviews and audit to ensure the integrity of the overall

management process.

c. Comprehensive assessment of risks

All material risks faced by the bank should be addressed in the capital assessment process.

Nepal Rastra Bank recognizes that not all risks can be measured precisely. However, bank

should develop a process to estimate risks with reasonable certainties. In order to make a

comprehensive assessment of risks, the process should, at minimum, address the following

forms of risk.

1. Credit risk: Banks should have methodologies that enable them to assess the credit risk

involved in exposures to individual borrowers or counterparties as well as at the portfolio

level. The credit review assessment of capital adequacy, at a minimum, should cover risk

rating systems, portfolio analysis/aggregation, large exposures and risk concentrations.

Internal risk ratings are an important tool in monitoring credit risk. Internal risk ratings

should be adequate to support the identification and measurement of risk from all credit

exposures, and should be integrated into an institution‟s overall analysis of credit risk and

capital adequacy. The ratings system should provide detailed ratings for all assets, not

only for problem assets.

2. Credit concentration risk: Risk concentrations are arguably the single most important

cause of major problems in banks. A risk concentration is any single exposure or group of

exposures with the potential to produce losses large enough (relative to a bank‟s capital,

total assets, or overall risk level) to threaten a bank‟s health or ability to maintain its core

operations.

Lending being the primary activity of most banks, credit risk concentrations are often the

most material risk concentrations within a bank. However, risk concentrations can arise

in a bank‟s assets, liabilities, or off-balance sheet items, through the execution or

processing of transactions (either product or service), or through a combination of

exposures across these broad categories. Credit risk concentrations are based on common

or correlated risk factors, which, in times of stress, have an adverse effect on the

creditworthiness of each of the individual counterparties making up the concentration.

Such credit concentrations are not addressed in the minimum capital requirements for

credit risk. Thus, Banks should have in place effective internal policies, systems and

controls to identify, measure, monitor, and control their credit risk concentrations. Banks

should explicitly consider the extent of their credit risk concentrations in their assessment

of capital adequacy under review processes. These policies should cover the different

forms of credit risk concentrations to which a bank may be exposed to. Such

concentrations include but are not limited to:

Significant exposures to an individual counterparty or group of related counterparty.

Banks might also establish an aggregate limit for the management and control of all

of its large exposures as a group;

Credit exposures to counterparties in the same economic sector or geographic region;

Credit exposures to counterparties whose financial performance is dependent on the

same activity or commodity; and

Indirect credit exposures arising from a bank‟s CRM activities (e.g. exposure to a

similar type of collateral or credit protection provided by a single counterparty or

same collateral in cases of multiple banking).

A bank‟s framework for managing credit risk concentrations should be clearly

documented and should include a definition of the credit risk concentrations relevant to

the bank and how these concentrations and their corresponding limits are calculated.

Limits should be defined in relation to a bank‟s capital, total assets or, where adequate

measures exist, its overall risk level. A bank‟s management should conduct periodic

stress tests of its major credit risk concentrations and review the results of those tests to

40

identify and respond to potential changes in market conditions that could adversely

impact the bank‟s performance.

3. Operational risk: The failure to properly manage operational risk can result in a

misstatement of an institution‟s risk/return profile and expose the institution to significant

losses. Gross income, used in the Basic Indicator Approach is only a proxy for the scale

of operational risk exposure of a bank and can in some cases underestimate the need for

capital. Thus, Banks should develop a framework for managing operational risk and

evaluate the adequacy of capital as prescribed by this framework. The framework should

cover the bank‟s appetite and tolerance for operational risk, as specified through the

policies for managing this risk, including the extent and manner in which operational risk

is transferred outside the bank. It should also include policies outlining the bank‟s

approach to identifying, assessing, monitoring and controlling/mitigating the risk.

4. Market risk: The prescribed approach for the computation of capital charge for market

risk is very simple and thus may not be directly aligned with the magnitude of risk.

Likewise, the approach only incorporates risks arising out of adverse movements in

exchange rates while ignoring other forms of risks like interest rate risk and equity risks.

Thus, banks should develop a framework that addresses these various forms of risk and at

the same time perform stress tests to evaluate the adequacy of capital.

The use of internal models by the bank for the measurement of market risk is highly

encouraged. Wherever bank's make use of internal models for computation of capital

charge for market risks, the bank management should ensure the adequacy and

completeness of the system regardless of the type and level of complexity of the

measurement system as the quality and reliability of the measurement system is largely

dependent on the quality of the data and various assumptions used in the model.

5. Liquidity risk: Liquidity is crucial to the ongoing viability of any financial institution.

The capital positions can have a telling effect on institution‟s ability to obtain liquidity,

especially in a crisis. Each bank must have adequate systems for measuring, monitoring

and controlling liquidity risk. Banks should evaluate the adequacy of capital given their

own liquidity profile and the liquidity of the markets in which they operate. Banks are

also encouraged to make use of stress testing to determine their liquidity needs and the

adequacy of capital.

6. Other risks: Although the „other‟ risks, such as reputational and strategic risk, are not

easily measurable, banks are expected to take these into consideration as well while

deciding on the level of capital.

d. Monitoring and reporting

The bank should establish an adequate system for monitoring and reporting risk exposures and

assessing how the bank‟s changing risk profile affects the need for capital. The bank‟s senior

management or board of directors should, on a regular basis, receive reports on the bank‟s risk

profile and capital needs. These reports should allow senior management to:

Evaluate the level and trend of material risks and their effect on capital levels;

Evaluate the sensitivity and reasonableness of key assumptions used in the capital

assessment measurement system;

Determine that the bank holds sufficient capital against the various risks and is in

compliance with established capital adequacy goals; and

Assess its future capital requirements based on the bank‟s reported risk profile and make

necessary adjustments to the bank‟s strategic plan accordingly.

e. Internal control review

The bank‟s internal control structure is essential to a sound capital assessment process.

Effective control of the capital assessment process includes an independent review and, where

appropriate, the involvement of internal or external audits. The bank‟s board of directors has a

responsibility to ensure that management establishes a system for assessing the various risks,

develops a system to relate risk to the bank‟s capital level, and establishes a method for

41

monitoring compliance with internal policies. The board should regularly verify whether its

system of internal controls is adequate to ensure well-ordered and prudent conduct of business.

The bank should conduct periodic reviews of its risk management process to ensure its

integrity, accuracy, and reasonableness. Key areas that should be reviewed include:

Appropriateness of the bank‟s capital assessment process given the nature, scope and

complexity of its activities;

Identification of large exposures and risk concentrations;

Accuracy and completeness of data inputs into the bank‟s assessment process;

Reasonableness and validity of scenarios used in the assessment process; and

Stress testing and analysis of assumptions and inputs.

6.3 SUPERVISORY REVIEW:

Nepal Rastra Bank shall regularly review the process by which a bank assesses its capital adequacy,

risk positions, resulting capital levels, and quality of capital held by a bank. Supervisors shall also

evaluate the degree to which a bank has in place a sound internal process to assess capital adequacy.

The emphasis of the review should be on the quality of the bank‟s risk management and controls and

should not result in supervisors functioning as bank management. The periodic review can involve

any or a combination of:

On-site examinations or inspections;

Off-site review;

Discussions with bank management;

Review of work done by external auditors (provided it is adequately focused on the necessary

capital issues); and

Periodic reporting.

Some of the key areas which will be reviewed during the supervisory review process are discussed

hereunder

a. Review of adequacy of risk assessment

NRB shall assess the degree to which internal targets and processes incorporate the full range

of material risks faced by the bank. Supervisors shall also review the adequacy of risk measures

used in assessing internal capital adequacy and the extent to which these risk measures are also

used operationally in setting limits, evaluating business line performance, and evaluating and

controlling risks more generally. Supervisors shall consider the results of sensitivity analyses

and stress tests conducted by the institution and how these results relate to capital plans.

b. Assessment of capital adequacy

NRB shall review the bank‟s processes to determine that:

Target levels of capital chosen are comprehensive and relevant to the current operating

environment;

These levels are properly monitored and reviewed by senior management; and

The composition of capital is appropriate for the nature and scale of the bank‟s business.

NRB shall also consider the extent to which the bank has provided for unexpected events in

setting its capital levels. This analysis should cover a wide range of external conditions and

scenarios, and the sophistication of techniques and stress tests used should be commensurate

with the bank‟s activities.

c. Assessment of the control environment

NRB shall consider the quality of the bank‟s management information reporting and systems,

the manner in which business risks and activities are aggregated, and management‟s record in

42

responding to emerging or changing risks. In all instances, the capital level at an individual

bank should be determined according to the bank‟s risk profile and adequacy of its risk

management process and internal controls. External factors such as business cycle effects and

the macroeconomic environment should also be considered.

d. Supervisory review of compliance with minimum standards

In order to obtain relief as per this framework banks are required to observe a number of

requirements, including risk management standards and disclosures. In particular, banks will be

required to disclose features of their internal methodologies used in calculating minimum

capital requirements. As part of the supervisory review process, supervisors must ensure that

these conditions are being met on an ongoing basis. Likewise, the supervisors must ensure that

qualifying criteria as specified in the framework are continuously being met as these criteria are

developed as benchmarks that are aligned with bank management expectations for effective risk

management and capital allocation.

e. Significance of risk transfer

Securitization or credit sale agreements with recourse may be carried out for purposes other

than credit risk transfer (e.g. funding). Where this is the case, there might still be a limited

transfer of credit risk. However, for an originating bank to achieve reductions in capital

requirements, the risk transfer arising from a securitization or credit sale has to be deemed

significant by the NRB. If the risk transfer is considered to be insufficient or non existent, NRB

can require the application of a higher capital requirement or, alternatively, may deny a bank

from obtaining any capital relief from the securitization or transfer agreements. Therefore, the

capital relief that can be achieved will correspond to the amount of credit risk that is effectively

transferred.

f. Credit Risk Mitigants

In case when the eligibility requirements are not fulfilled, NRB will not consider Credit Risk

Mitigants in allocating capital. Similarly, CRM may give rise to residual risks, which may

render the overall risk reduction less effective. Where, these risks are not adequately controlled

by the bank, NRB may impose additional capital charges or take other appropriate supervisory

actions.

g. Operational risk and Market Risk

The framework prescribes simple approaches for allocating capital for operational and market

risk which may not be directly aligned with the volume and complexity of risk. Thus, the

supervisor shall consider whether the capital requirements generated by the prescribed

approaches gives a consistent picture of the individual bank's risk exposure in comparison with

the peer group and the banking industry at large. Where NRB is convinced such is not the case,

appropriate supervisory response is warranted.

h. Market Discipline

The framework requires banks to disclose various key informations about their business on a

periodic basis. It is imperative that the banks discharge their obligations under the disclosure

requirements in order to be eligible to claim benefits of CRM. In line with the utmost

significance of this requirement, the supervisor shall review the adequacy of the disclosures. As

a part of this process itself, the supervisor shall regularly review the website of the banks and

review the contents of the site. Wherever the review process identifies any shortcomings or

non-compliances, appropriate supervisory response shall be initiated.

6.4 SUPERVISORY RESPONSE:

Nepal Rastra Bank expects banks to operate above the minimum regulatory capital ratios. Wherever,

NRB is not convinced about the risk management practices and the control environment, it has the

authority to require banks to hold capital in excess of the minimum.

a. Supervisory adjustments in risk weighted assets and capital

Having carried out the review process as described above, supervisors should take appropriate

action if they are not satisfied with the results of the bank‟s own risk assessment and capital

43

allocation. In such a scenario, NRB shall be empowered to undertake any or combination of the

following adjustments in the banks risk weighted assets and regulatory capital computations.

1. Shortfall in provisions made by the bank against adversely classified assets shall be

deducted from the Tier 1 capital.

2. The loans and facilities extended to Directors, Employees (other than loans given under

Employee rules), Shareholders holding more than 1% percent shares and related parties

as well as loans, advances and facilities restricted by the prevailing rules and regulations

shall be deducted from Tier 1 capital.

3. In case the bank has provided loans and facilities in excess of its Single Obligor Limits,

10% of all such excess exposures shall be added to the risk weighted exposure for credit

risk.

4. Where the bank has been involved in the sale of credit with recourse facility, 1% of the

contract (sale) value shall be added to the risk weight for credit risk.

5. Where the banks do not have satisfactory Assets Liability Management policies and

practices to effectively manage the market risks, an additional risk weight of 1% of Net

Interest Income of the immediate previous financial year shall be added to the risk weight

for market risk.

6. Where the bank's net liquid asset to total deposit ratio is less than 20%, a risk weight of

1% (as given in the table below) of total deposit, for each percent or portion of percent

shortfall in such ratio, is added to total of the Risk Weighted Exposures.

Net liquid asset to total deposit

ratio

A risk weight to be added to the Risk Weighted

Exposures

19% - less than 20% 1% of total deposit




15% - less than 16% 5% of total deposit and so on.

For this purpose, liquid assets include cash and bank balances, money at call & short

notice, placement up to 90 days and investment in government securities. Borrowings

repayable up to 90 days is deducted from liquid assets to obtain net liquid assets.

7. Where the banks do not adopt sound practices for the management of operational risk, an

additional capital charge of 2% to 5% of Gross Income of Immediate previous financial

year shall be levied for operational risks.

8. Where the Gross Income determined for computation of capital charge of Operational

Risk for all of the last three years is negative and where the banks themselves have not

addressed the capital charge for operational risk, 5% of the total credit and investments

net of specific provisions shall be the capital charge for operational risk.

New banks who have not completed a year of operation and hence whose gross income

cannot be measured reliably and where the banks themselves have not addressed the

capital charge for operational risk, shall also be required to compute their capital charge

for operational risk vide the same approach as prescribed for banks with negative gross

income. These banks may use the gross income approach from the second year onwards.

But, based on the reasonableness of the so- computed capital charge for Operation Risk,

during the first three years of operation, review process may require additional proportion

of capital charge.

9. During the course of review, where the supervisor is not satisfied with the overall risk

management policies and procedures of the bank, the total risk weighted exposures of the

bank shall be increased up to 5%.

10. In case the bank has not achieved the desired level of disclosure requirements, the total

risk weighted exposures of the bank shall be increased up to 3%.

44

11. Banks that do not meet the eligibility requirements to claim the benefit under credit risk

mitigation techniques shall not be allowed the benefit of CRM.

b. Corrective Actions for Non-Compliances

1. The failure on part of the banks to meet the provisions of this framework shall be

considered as a violation of the NRB directives and shall attract stipulated actions. The

nature of the enforcement action largely depends on degree of the capital adequacy of the

bank. The trigger points and the prescribed action in case of non-compliance shall be as

per the provisions of Prompt Corrective Action Byelaw 2064 propounded by Nepal

Rastra Bank.

7. DISCLOSURE

7.1 GENERAL:

The purpose of disclosure requirements is to complement the minimum capital requirements and the

review process by developing a set of disclosure requirements which will allow market participants to

assess key pieces of information on the scope of application, capital, risk exposures, risk assessment

processes, and hence the capital adequacy of the bank. It is believed that providing disclosures that

are based on a common framework is an effective means of informing the market about a bank‟s

exposure to those risks and provides a consistent and comprehensive disclosure framework that

enhances comparability. The importance of disclosure is more pronounced in cases of banks that rely

on internal methodologies in assessing capital requirements.

7.2 DISCLOSURE PRINCIPLES:

Banks should have a formal disclosure policy approved by the Board of directors that addresses the

bank‟s approach for determining what disclosures it will make and the internal controls over the

disclosure process. In addition, banks should implement a process for assessing the appropriateness of

their disclosures, including validation and frequency. While deciding on the disclosure policy, the

board should pay due attention to strike a balance between materiality and proprietary and

confidential information.

a. Materiality

Besides the minimum prescribed disclosure requirements, a bank should decide which

additional disclosures are relevant for it based on the materiality concept. Information would be

regarded as material if its omission or misstatement could change or influence the assessment

or decision of a user relying on that information for the purpose of making economic decisions.

b. Proprietary and confidential information

Proprietary information encompasses information (for example on products or systems), that if

shared with competitors would render a bank‟s investment in these products/systems less

valuable, and hence would undermine its competitive position. Information about customers is

often confidential, in that it is provided under the terms of a legal agreement or counterparty

relationship. This has an impact on what banks should reveal in terms of information about

their customer base, as well as details on their internal arrangements, for instance

methodologies used, parameter estimates, data etc. The disclosure requirements set out below

by NRB aims to strike an appropriate balance between the need for meaningful disclosure and

the protection of proprietary and confidential information.

7.3 VALIDATION:

The disclosures of the bank should be subjected to adequate validation. In addition, supplementary

material (such as Management‟s Discussion and Analysis) that is published should also be subjected

to sufficient scrutiny (e.g. internal control assessments, etc.) to satisfy the validation issue. If material

is not published under a validation regime, for instance in a stand alone report or as a section on a

website, then management should ensure that appropriate verification of the information takes place,

in accordance with the general disclosure principles.

45

7.4 DISCLOSURE REQUIREMENTS:

Banks should at minimum, disclose the following information at the stipulated time intervals. At the

same time, banks shall be free to disclose any other information they consider important for its

stakeholders as and when they consider necessary, beyond the prescribed requirements.

a. Banks should provide the following disclosures as at the end of each financial year along with

the annual financial statements.

1. Capital structure and capital adequacy

o Tier 1 capital and a breakdown of its components;


o Detailed information about the Subordinated Term Debts with information on the

outstanding amount, maturity, amount raised during the year and amount eligible to

be reckoned as capital funds.

o Deductions from capital;

o Total qualifying capital;

o Capital adequacy ratio;

o Summary of the bank‟s internal approach to assess the adequacy of its capital to

support current and future activities, if applicable; and

o Summary of the terms, conditions and main features of all capital instruments,

especially in case of subordinated term debts including hybrid capital instruments.

2. Risk exposures

o Risk weighted exposures for Credit Risk, Market Risk and Operational Risk;

o Risk Weighted Exposures under each of 11 categories of Credit Risk;

o Total risk weighted exposure calculation table;

o Amount of NPAs (both Gross and Net)

Restructure/Reschedule Loan

Substandard Loan

Doubtful Loan

Loss Loan

o NPA ratios

Gross NPA to gross advances

Net NPA to net advances

o Movement of Non Performing Assets

o Write off of Loans and Interest Suspense

o Movements in Loan Loss Provisions and Interest Suspense

o Details of additional Loan Loss Provisions

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

Available for sale category

3. Risk Management Function

o For each separate risk area (Credit, Market and Operational risk), banks must

describe their risk management objectives and policies, including:

Strategies and processes;

The structure and organization of the relevant risk management function;

The scope and nature of risk reporting and/or measurement systems; and

46

Policies for hedging and/or mitigating risk and strategies, and processes for

monitoring the continuing effectiveness of hedges/mitigants.

o Types of eligible credit risk mitigants used and the benefits availed under CRM.

b. All commercial banks should make following disclosures on a quarterly basis on their

respective websites.



o Detailed information about the Subordinated Term Debts with information on the

outstanding amount, maturity, amount raised during the year and amount eligible to be

reckoned as capital funds.









Substandard Loan

Doubtful Loan

Loss Loan

o NPA ratios






o Details of Additional Loan Loss Provisions

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

for sale category

o Summary of the bank‟s internal approach to assess the adequacy of its capital to support

current and future activities, if applicable; and

o Summary of the terms, conditions and main features of all capital instruments, especially in

case of subordinated term debts including hybrid capital instruments.

c. Disclosure requirements under this framework should also be published in the respective

websites of the banks. Such disclosures of the banks should also be updated to reflect the

capital adequacy position of the banks after the supervisory adjustments under the review

process. Banks that do not host a website yet are required to make the necessary arrangements

to host a website immediately.

d. Banks are required to report to NRB their capital adequacy computations, according to the

format as specified in Annexure of this framework on a monthly basis within one month after

the end of the month or as required by NRB from time to time. All such returns has to be

validated by the internal auditor of the bank. If the monthly internal audit couldnot be carried

out, it should be disclosed on the monthly returns. But, such returns at the end of the quarter

must be submitted with the validation from the internal auditor of the bank.

47

Besides the returns specified above, a bank must inform NRB within 30 days of:

1. Any breach of the minimum capital adequacy requirements set out in this framework

together with an explanation of the reasons for the breach and the remedial measures it has

taken to address those breaches.

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

these concerns.

e. Full compliance of these disclosure requirements is a pre-requisite before banks can obtain any

capital relief (i.e., adjustments in the risk weights of collateralized or guaranteed exposures) in

respect of any credit risk mitigation techniques.

48

FORM NO. 1 CAPITAL ADEQUACY TABLE (Summary)

(Rs.In …..)

Particulars Current Period Previous Period

Common Equity Tier 1 Capital

Tier 1 Capital

Tier 2 Capital

Total Capital

Risk-Weighted Exposures

Regulatory Ratios Current Period Previous Period

Leverage Ratio

Common Equity Tier 1 to Risk Weighted Exposure Ratio

Tier 1 to Risk Weighted Exposure Ratio

Total Capital to Risk Weighted Exposure Ratio

FORM NO. 1A CAPITAL ADEQUACY TABLE

(Rs.In …..)

1. 1 Risk Weighted Exposures Current Period Previous Period

a Risk Weighted Exposure for Credit Risk

b Risk Weighted Exposure for Operational Risk

c Risk Weighted Exposure for Market Risk

Adjustments under Pillar II

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

Requirement (6.4 a 10)

Add: ….% of the total deposit due to insufficient Liquid

Assets(6.4 a 6)

Total Risk Weighted Exposures (After Bank's adjustments of Pillar II)

1.2 CAPITAL Current Period Previous Period

Tier 1 Capital (Core Capital) (CET1 +AT1) 0 0

Common Equity Tier 1 (CET 1) 0 0

a Paid up Equity Share Capital

b Equity Share Premium

c Proposed Bonus Equity Shares

d Statutory General Reserves

e Retained Earnings

f Un-audited current year cumulative profit/(Loss)

g Capital Redemption Reserve

h Capital Adjustment Reserve

i Dividend Equalization Reserves

j Other Free Reserve

k Less: Goodwill

l Less: Intangible Assets

m Less: Deferred Tax Assets

n Less: Fictitious Assets

o Less: Investment in equity in licensed Financial Institutions

p Less: Investment in equity of institutions with financial interests

q Less: Investment in equity of institutions in excess of limits

r Less: Investments arising out of underwriting commitments

s Less: Reciprocal crossholdings

t Less: Purchase of land & building in excess of limit &

49

unutilized

u Less: Cash Flow Hedge

v Less: Defined Benefit Pension Assets

w Less: Un recognized Defined Benefit Pension Liabilities

x Less: Other Deductions


Less: Shortfall in Provision (6.4 a 1)

Less: Loans and Facilities extended to Related Parties and

Restricted lending (6.4 a 2)

Additional Tier 1 (AT1)

a Perpetual Non Cumulative Preference Share Capital

b Perpetual Debt Instruments

c Stock Premium

Supplementary Capital (Tier II) 0 0

a Cumulative and/or Redeemable Preference Share

b Subordinated Term Debt

c Hybrid Capital Instruments

d Stock Premium

e General loan loss provision

f Exchange Equalization Reserve

g Investment Adjustment Reserve

h Assets Revaluation Reserve

i Other Reserves

Total Capital Fund (Tier I and Tier II) 0 0

1.3 CAPITAL ADEQUACY RATIOS Current Period Previous Period

Common Equity Tier 1 Capital to Total Risk Weighted Exposures

(After Bank's adjustments of Pillar II)

Tier 1 Capital to Total Risk Weighted Exposures (After Bank's

adjustments of Pillar II)

Tier 1 and Tier 2 Capital to Total Risk Weighted Exposures(After

Bank's adjustments of Pillar II)

FORM NO. 2: RISK WEIGHTED EXPOSURE FOR CREDIT RISK

(Rs.In …..)

A. Balance Sheet Exposures

Book

Value

Specific

Provision

Eligible

CRM Net Value

Risk

Weight

Risk

Weighted

Exposures

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

Cash Balance 0 0 0 0% 0 Balance With Nepal Rastra Bank 0 0 0 0% 0 Gold 0 0 0 0% 0

Investment in Nepalese Government

Securities 0 0 0 0% 0

All Claims on Government of Nepal 0 0 0 0% 0

Investment in Nepal Rastra Bank securities 0 0 0 0% 0

All claims on Nepal Rastra Bank 0 0 0 0% 0

Claims on Foreign Government and Central

Bank (ECA 0-1) 0 0 0 0% 0


Bank (ECA -2) 0 0 0 0 20% 0


Bank (ECA -3) 0 0 0 0 50% 0

50


Bank (ECA-4-6) 0 0 0 0 100% 0


Bank (ECA -7) 0 0 0 0 150% 0

Claims On BIS, IMF, ECB, EC and on

Multilateral Development Banks (MDB's)

recognized by the framework

0 0 0 0% 0

Claims on Other Multilateral Development

Banks 0 0 0 0 100% 0

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

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



Claims on domestic banks that meet capital

adequacy requirements 0 0 0 0 20% 0

Claims on domestic banks that do not meet

capital adequacy requirements 0 0 0 0 100% 0

Claims on foreign bank (ECA Rating 0-1) 0 0 0 0 20% 0

Claims on foreign bank (ECA Rating 2) 0 0 0 0 50% 0



Claims on foreign bank incorporated in

SAARC region operating with a buffer of

1% above their respective regulatory capital

requirement

0 0 0 0 20% 0

Claims on Domestic Corporates 0 0 0 0 100% 0

Claims on Foreign Corporates (ECA 0-1) 0 0 0 0 20% 0

Claims on Foreign Corporates (ECA 2) 0 0 0 0 50% 0



Regulatory Retail Portfolio (Not Overdue) 0 0 0 0 75% 0

Claims fulfilling all criterion of regulatory

retail except granularity 0 0 0 0 100% 0

Claims secured by residential properties 0 0 0 0 60% 0

Claims not fully secured by residential

properties 0 0 0 0 150% 0

Claims secured by residential properties

(Overdue) 0 0 0 0 100% 0

Claims secured by Commercial real estate 0 0 0 0 100% 0

Past due claims (except for claim secured by

residential properties) 0 0 0 0 150% 0

High Risk claims 0 0 0 0 150% 0

Investments in equity and other capital

instruments of institutions listed in the stock

exchange

0 0 0 0 100% 0


instruments of institutions not listed in the

stock exchange

0 0 0 0 150% 0

Staff loan secured by residential property 0 0 0 0 60% 0

Interest Receivable/claim on government

securities 0 0 0 0 0% 0

Cash in transit and other cash items in the

process of collection 0 0 0 0 20% 0

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

TOTAL 0 0 0 0 0

51

B. Off Balance Sheet Exposures

Gross

Book

Value

Specific

Provision

Eligible

CRM Net Value

Risk

Weight

Risk

Weighted

Exposures


Revocable Commitments 0 0 0 0% 0

Bills Under Collection 0 0 0 0% 0

Forward Exchange Contract Liabilities 0 0 0 0 10% 0

LC Commitments With Original Maturity

Upto 6 months 0 0 0 0 20% 0

domestic counterparty

foreign counterparty (ECA Rating 0-1) 0 0 0 0 20% 0

foreign counterparty (ECA Rating 2) 0 0 0 0 50% 0




Over 6 months 0 0 0 0 50% 0






Bid Bond, Performance Bond and Counter

guarantee 0 0 0 0 50% 0






Underwriting commitments 0 0 0 0 50% 0

Lending of Bank's Securities or Posting of

Securities as collateral 0 0 0 0 100% 0

Repurchase Agreements, Assets sale with

recourse 0 0 0 0 100% 0

Advance Payment Guarantee 0 0 0 0 100% 0

Financial Guarantee 0 0 0 0 100% 0

Acceptances and Endorsements 0 0 0 0 100% 0

Unpaid portion of Partly paid shares and

Securities 0 0 0 0 100% 0

Irrevocable Credit commitments (short term) 0 0 0 0 20% 0

Irrevocable Credit commitments (long term) 0 0 0 0 50% 0




requirement

0 0 0 0 20% 0

Other Contingent Liabilities 0 0 0 0 100% 0

Unpaid Guarantee Claims 0 0 0 0 200% 0

TOTAL 0 0 0 0 0

Total RWE for credit Risk Before

Adjustment (A) +(B) 0 0 0 0 0


Add: 10% of the loan and facilities in excess

of Single Obligor Limits(6.4 a 3) 0

Add: 1% of the contract(sale) value in case

of the sale of credit with recourse (6.4 a

4)

52

Total RWE for credit Risk (After Bank's


FORM NO.3 ELIGIBLE CREDIT RISK MITIGANTS

Credit exposures Deposits

with Bank

Deposits

with

other

banks/FI

Gold Govt.

&

NRB

Securit

ies

G'tee

of

Govt.

of

Nepal

Sec/

G'tee of

Other

Soverei

gns

G'tee of

domest

ic

banks

G'tee

of

MD

Bs

Sec/

G'tee of

Foreign

Banks

Total

(a) (b) (c) (d) (e) (f) (g) (h) (i)

Balance Sheet Exposures

Claims on Foreign government and

Central Bank (ECA -2)

0



0


Central Bank (ECA-4-6)

0



0


Banks

0

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

Claims on Public Sector Entity (ECA 2) 0



Claims on domestic banks that meet

capital adequacy requirements

0



0

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

Claims on foreign bank (ECA Rating 2) 0





1% above their respective regulatory

capital requirement

Claims on Domestic Corporates 0

Claims on Foreign Corporates (ECA 0-1) 0

Claims on Foreign Corporates (ECA 2) 0



Regulatory Retail Portfolio (Not Overdue) 0


retail except granularity

0

Claims secured by residential properties 0


properties

0


(Overdue)

0

Claims secured by Commercial real estate 0

Past due claims (except for claim secured

by residential properties)

0

High Risk claims 0


instruments of institutions listed in the

0

53


with Bank

Deposits

with

other

banks/FI

Gold Govt.

&

NRB

Securit

ies

G'tee

of

Govt.

of

Nepal

Sec/

G'tee of

Other

Soverei

gns

G'tee of

domest

ic

banks

G'tee

of

MD

Bs

Sec/

G'tee of

Foreign

Banks

Total

(a) (b) (c) (d) (e) (f) (g) (h) (i)

stock exchange



stock exchange

0

Other Assets (as per attachment)

Total 0

Off Balance Sheet Exposures

Forward Exchange Contract Liabilities


Upto 6 months


0

foreign counterparty (ECA Rating 0-

1)

0

foreign counterparty (ECA Rating 2) 0

foreign counterparty (ECA Rating 3-6) 0



Over 6 months


0






guarantee


0





Underwriting commitments 0


Securities as collateral

0


recourse

0

Advance Payment Guarantee 0

Financial Guarantee 0

Acceptances and Endorsements 0


Securities

0

Irrevocable Credit commitments (Short

Term)

0

Irrevocable Credit commitments (Long

Term)

Other Contingent Liabilities 0

Total

Grand Total

54

FORM NO.4 EXHIBIT OF CLAIMS WITH CREDIT RISK MITIGANTS

(Rs.In …………….)

S.N

.

Counterparty Categor

y

Facility Outstandin

g

Eligible CRM

Nature Gross

Amount

Haircut Net

Amount

FORM NO.5 OTHER ASSETS

S.No. Assets Gross Amount Specific

Provision

Net

Balance

1 Cash and Cash Items in Transit 0

2 Miscellaneous Expenditure not written off 0

3 Fixed Assets 0

4 Interest Receivable on Other Investment 0

5 Interest Receivable on Loan 0

6 Non Banking Assets 0

7 Reconciliation Account 0

8 Draft Paid Without Notice 0

9 Sundry Debtors 0

10 Advance payment and Deposits 0

11 Staff Loan and Advance 0

12 Stationery 0

13 Other 0

TOTAL 0 0 0

FORM NO. 6: RISK WEIGHTED EXPOSURE FOR OPERATIONAL RISK

Particulars FY ...... FY ...... FY ......

Net Interest Income

Commission and Discount Income

Other Operating Income

Exchange Fluctuation Income

Addition/Deduction in Interest Suspense during the period

Gross income (a)

Alfa (b) 15% 15% 15%

Fixed Percentage of Gross Income [c=(a×b)]

Capital Requirement for operational risk (d) (average of c)

Risk Weight (reciprocal of capital requirement of 10%) in times

(e) 10

Equivalent Risk Weight Exposure [f=(d×e)]

PILLAR-II ADJUSTMENTS

If Gross Income for all the last three years is negative(6.4 a 8)

Total Credit and Investment (net of Specific Provision)

Capital Requirement for operational risk (5%)

Risk Weight (reciprocal of capital requirement of 10%) in times 10

Equivalent Risk Weight Exposure [g]

Equivalent Risk Weight Exposure [h=f or g)

55

FORM NO.7 RISK WEIGHTED EXPOSURE FOR MARKET RISK

S.No. Currency Open Position (FCY) Open Position (NPR) Relevant Open Position

1 INR

2 USD

3 GBP

4 EURO

5 THB

6 CHF

7 ......

8 .......

9 .......

Total Open Position (a)

Fixed Percentage (b) 5%

Capital Charge for Market Risk [c=(a×b)]

Risk Weight (reciprocal of capital requirement of 10%) in times (d)

Equivalent Risk Weight Exposure [e=(c×d)]

FORM NO. 8 NET LIQUID ASSETS TO TOTAL DEPOSIT RATIO

(Rs. In …..)

Particulars Amount

Total Deposit and Borrowing (A)

Total Deposit(as per NRB Ni.Fa. 9.1)

Total Borrowing(as per NRB Ni.Fa. 9.1)

Liquid Assets (B)

Cash(9.1)

Bank Balance(9.1)

Money at call and short notice (9.1)

Investment in government Securities(9.1)

Placement upto 90 days

Borrowings payable upto 90 days ( C )

Net Liquid Assets (D)=(B-C)

Net Liquid Assets to Total Deposit

Shortfall in Ratio

Amount to be added to Risk Weighted Exposures

56

FORM NO.: 9 Leverage Ratio

(Rs.In …..)

Particulars Amount

A Exposure Measure -

1. On balance sheet Assets(net of specific provisioning)

2. Repurchase agreements and securities finance

3. Derivatives

4. Off balance sheet exposure

B Capital Measure -

1. Common Equity Tier 1 Capital (After regulatory Adjustment)

2. Additional Tier 1 Capital

%

C Leverage Ratio

Note (if any):

57

cg';"rL g+= !=@

Capital Adequacy Framework

2007

(Updated July 2008)

1. INTRODUCTION

1.1 BACKGROUND:

Prior to 1988, there was no uniform international regulatory standard for setting bank capital requirements. In

1988, the Basel Committee on Banking Supervision (BCBS)13

developed the Capital Accord, which is known

as Basel I, to align the capital adequacy requirements applicable especially to banks in G-10 countries. Basel I

introduced two key concepts. First, it defined what banks could hold as capital, as well as designating capital as

Tier 1 or Tier 2 according to its loss-absorbing or creditor-protecting characteristics. The second key concept

introduced in Basel I was that capital should be held by banks in relation to the risks that they face. The major

risks faced by banks relate to the assets held on balance sheet. Thus, Basel I calculated banks‟ minimum capital

requirements as a percentage of assets, which are adjusted in accordance to their riskiness and assigning risk

weights to assets. Higher weights are assigned to riskier assets such as corporate loans, and lower weights are

assigned to less risky assets, such as exposures to government.

The BCBS released the "International Convergence of Capital Measurements and Capital Standards: Revised

Framework", popularly known as Basel II, on June 26, 2004. This framework was updated in November 2005

and a comprehensive version of the framework was issued in June 2006. Basel II builds significantly on Basel I

by increasing the sensitivity of capital to key bank risks. In addition, Basel II recognizes that banks can face a

multitude of risks, ranging from the traditional risks associated with financial intermediation to the day-to-day

risks of operating a business as well as the risks associated with the ups and downs of the local and international

economies. As a result, the new framework more explicitly associates capital requirements with the particular

categories of major risks that banks face.

The new capital framework also recognizes that large, usually internationally active banks have already put in

place sophisticated approaches to risk measurement and management based on statistical inference rather than

judgement alone. Thus, the framework allows banks, under certain conditions, to use their own „internal‟

models and techniques to measure the key risks that they face, the probability of loss, and the capital required to

meet those losses. In developing the new framework, the Basel Committee wanted to incorporate many

elements that help promote a sound and efficient financial system over and above the setting of minimum

capital requirements. With this in mind, the Basel II framework incorporates three complementary „pillars‟ that

draw on the range of approaches to help ensure that banks are adequately capitalised in commensurate with

their risk profile.

The Basel Committees on Banking Supervision's (BCBS) recommendations on capital accord are important

guiding framework for the regulatory capital requirement to the banking industry all over the world and Nepal

is no exception. Realizing the significance of capital for ensuring the safety and soundness of the banks and the

banking system, at large, Nepal Rastra Bank (NRB) has developed and enforced capital adequacy requirement

based on international practices with appropriate level of customization based on domestic state of market

developments. The existing regulatory capital is largely based on the Basel committee's 1988 recommendations.

With a view of adopting the international best practices, NRB has already expressed its intention to adopt the

Basel II framework, albeit in a simplified form. In line with the international development and thorough

discussion with the stakeholders, evaluation and assessment of impact studies at various phases, this framework

has been drafted. This framework provides the guidelines for the implementation of Basel II framework in

Nepal. Reminiscent of the International convergence of capital measurements and capital standards, this

framework also builds around three mutually reinforcing pillars, viz. minimum capital requirements,

supervisory review process and disclosure requirements.

13

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

the central bank governors of the Group of Ten countries in 1975. It consists of senior representatives of bank supervisory

authorities and central banks from Belgium, Canada, France, Germany, Italy, Japan, Luxembourg, the Netherlands, Spain,

Sweden, Switzerland, the United Kingdom, and the United States. It usually meets at the Bank for International Settlements in

Basel, Switzerland where its permanent Secretariat is located.

58

1.2 OBJECTIVE:

The main objective of this framework is to develop safe and sound financial system by way of sufficient amount

of qualitative capital and risk management practices. This framework is intended to ensure that each

commercial banks maintain a level of capital which,

(iv) is adequate to protect its depositors and creditors.

(v) is commensurate with the risk associated activities and profile of the commercial bank.

(vi) promotes public confidence in the banking system.

1.3 PRE-REQUISITES:

The effective implementation of this framework is dependent on various factors. Some such pre-requisites are:

(v) Implementation of Basel Core Principles for effective Banking Supervision

(vi) Adoption of the sound practices for the management of Operational Risk

(vii) Formulation and adoption of comprehensive risk management policy

(viii) Adherence to high degree of corporate governance

1.4 RESPONSIBILITY:

The board of directors of each bank shall be responsible for establishing and maintaining, at all times, an

adequate level of capital. The capital standards herein are the minimum that is acceptable for banks that are

fundamentally sound, well managed, and which have no material financial or operational weaknesses. Thus, the

banks are generally expected to operate above the limits prescribed by this framework.

1.5 SCOPE OF APPLICATION:

This framework shall be applicable to all "B" Class national level financial institutions licensed to conduct

banking business in Nepal under the Bank and Financial Institution Act, 2063.

This capital adequacy framework shall be applicable uniformly to national level all "B" class national level

financial institutions on a stand-alone basis and as well as on a consolidated basis, where the bank is member of

a consolidated banking group. For the purpose of capital adequacy, the consolidated bank means a group of

financial entities, parent or holding company of which a bank is a subsidiary. All banking and other relevant

financial activities (both regulated and unregulated) conducted within a group including a bank shall be

captured through consolidation. Thus, majority owned or controlled financial entities should be fully

consolidated. If any majority owned subsidiaries institutions are not consolidated for capital purposes, all equity

and other regulatory capital investments in those entities attributable to the group will be deducted and the

assets and liabilities, as well as third party capital investments in the subsidiary will be removed from the bank‟s

balance sheet for capital adequacy purposes.

1.6 APPROACHES TO IMPLEMENTATION:

"International Convergence for Capital Measurements and Capital Standards: Revised Framework" alias Basel

II under Pillar 1, provides three distinct approaches for computing capital requirements for credit risk and three

other approaches for computing capital requirements for operational risk. These approaches for credit and

operational risks are based on increasing risk sensitivity and allow banks to select an approach that is most

appropriate to the stage of development of bank's operations.

The product and services offered by the Nepalese Banks are still largely primitive and conventional, in

comparison to other economies. This coupled with the various inherent limitations of our system like the

absence of credit rating agencies makes the advanced approaches like Internal Ratings Based Approach or even

Standardized Approach impractical and unfeasible. Thus, at this juncture, this framework prescribes Simplified

Standardized Approach (SSA) to measure credit risk while Basic Indicator Approach and an indigenous Net

Open Position Approach for measurement of Operational Risk and Market Risk respectively.

1.7 EFFECTIVE DATE:

All financial institutions within the scope of this framework should adopt the prescribed approaches by Mid

July 2016 (Fiscal Year 2073/074).

1.8 PARALLEL RUN:

In order to ensure a smooth transition to new approach prescribed by this framework, a parallel run was

arranged for all "B" Class national level financial institutions after Mid-July 2010 i.e. from fiscal year 2067/68

along with the existing framework. The returns submitted by the banks during this period was minutely

reviewed to identify any anomalies. The identified shortcoming on the returns was advised to the bank

management so that they could be rectified before we move onto full fledged implementation. Based on the

59

findings of the parallel run, amendments and modifications have been incorporated in the framework wherever

deemed necessary.

1.9 IMPLEMENTATION OF ADVANCED APPROACHES:

This framework prescribes the most simplest of the available approaches at the initial phase with a vision to

move onto more complex and risk sensitive approaches as the market gradually gains maturity. However,

banks willing to adopt advanced approaches, even for internal purposes, should obtain prior written approval

from Nepal Rastra Bank on providing evidences that they have the resource and the capability to adopt the

proposed approaches.

A bank will not be allowed to choose to revert to a simpler approach once it has been approved for a more

advanced approach without supervisory approval. However, if a supervisor determines that a bank using a more

advanced approach no longer meets the qualifying criteria for advanced approach, it may allow the bank to

revert to a simpler approach for some or all of its operations, until it meets the conditions specified by the

supervisor for returning to a more advanced approach.

2. ELIGIBLE CAPITAL FUNDS

2.1 DEFINITION OF CAPITAL:

Qualifying capital consists of Tier 1 (core) capital and Tier 2 (supplementary) capital elements, net of required

deductions from capital. Thus, for the purpose of calculation of regulatory capital, banks are required to classify

their capital into two parts as follows;

a Core Capital (Tier 1)

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

which comprises of equity capital and disclosed reserves. This key element of capital is the basis on

which most market judgments of capital adequacy are made; and it has a crucial bearing on profit

margins and a bank's ability to compete.

The BCBS has therefore concluded that capital, for supervisory purposes, should be defined in two tiers

in a way, which will have the effect of requiring at least 50% of a bank's capital base to consist of a core

element comprised of equity capital and published reserves from post-tax retained earnings.

In order to rank as Tier 1, capital must be fully paid up, have no fixed servicing or dividend costs attached

to it and be freely available to absorb losses ahead of general creditors. Capital also needs to have a very

high degree of permanence if it is to be treated as Tier 1.

b. Supplementary Capital (Tier 2)

The Supplementary (Tier 2) Capital includes reserves which, though unpublished, have been passed

through the profit and loss account and all other capital instruments eligible and acceptable for capital

purposes. Elements of the Tier 2 capital will be reckoned as capital funds up to a maximum of 100 percent

of Tier 1 capital arrived at, after making adjustments referred to in 2.4. In case, where the Tier 1 capital of

a bank is negative, the Tier 2 capital for regulatory purposes shall be considered as zero and hence the

capital fund, in such cases, shall be equal to the core capital.

2.2 ELEMENTS OF TIER 1 CAPITAL:

a. Paid up Equity Capital.

b. Irredeemable non-cumulative preference shares which are fully paid-up and with the capacity to absorb

unexpected losses. These instruments should not contain any clauses whatsoever, which permit

redemption by the holder or issuer upon fulfillment of certain condition. Banks should obtain prior

approval of NRB for this kind of instruments to qualify as a component of core capital.

c. Share Premium

d. Proposed Bonus Equity Share

e. Statutory General Reserve.

f. Retained Earnings available for distribution to shareholders.

g. Un-audited current year cumulative profit, after all provisions including staff bonus and taxes. Where

such provisions are not made, this amount shall not qualify as Tier 1 capital.

h. Capital Redemption Reserves created in lieu of redeemable instruments.

i. Capital Adjustment reserves created in respect of increasing the capital base of the bank.

j. Dividend Equalization Reserves.

k. Any other type of reserves notified by NRB from time to time for inclusion in Tier 1 capital

2.3 ELEMENTS OF TIER 2 CAPITAL:

a. Cumulative and/or redeemable preference shares with maturity of five years and above.

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b. Subordinated term debt fully paid up with a maturity of more than 5 years; unsecured and subordinated to

the claim of other creditors, free of restrictive clauses and not redeemable before maturity. Since,

subordinated term debt is not normally available to participate in the losses; the amount eligible for

inclusion in the capital adequacy calculations is limited to 50% of core capital. Moreover, to reflect the

diminishing value of these instruments as a continuing source of strength, a cumulative discount

(amortization) factor of 20% per annum shall be applied for capital adequacy computations, during the

last 5 years to maturity.

c. Hybrid capital instruments. Those instruments which combine certain characteristics of debt and certain

characteristics of equity. Each such instrument has a particular feature, which can be considered to affect

its quality as capital. Where these instruments have close similarities to equity, in particular when they

are able to support losses on an ongoing basis without triggering liquidation, they may be included in

Tier 2 capital with approval from Nepal Rastra Bank.

d. General loan loss provision limited to a maximum of 1.25% of total Risk Weighted Exposures. General

loan loss provision refers to the provisions created in respect of Performing Loans only and it does not

include provisions of rescheduled/restructured and classified loans. The additional loan loss provisions

created in respect of Personal Guarantee loans, third party collateral loan and loans in excess of Single

Obligor Limits are specific provisions and hence cannot be included under this category. Such provisions

however can be deducted from the gross exposures while calculating risk weighted exposures for credit

risk.

However, provisions created in excess of the regulatory requirements or provisions which is not

attributable to identifiable losses in any specific loans shall be allowed to be included in the General

Loan Loss Provision and shall be eligible for Tier II capital subject to a maximum of 1.25% of total risk

weighted exposures.

e. Exchange equalization reserves created by banks as a cushion for unexpected losses arising out of

adverse movements in foreign currencies.

f. Investment adjustment reserves created as a cushion for adverse price movements in bank's investments

falling under “Available for Sale” category.

g. Revaluation reserves often serve as a cushion against unexpected losses but may not be fully available to

absorb unexpected losses due to the subsequent deterioration in market values and tax consequences of

revaluation. Therefore, revaluation reserves will be eligible up to 50% for treatment as Tier 2 capital and

limited to a maximum of 2% of total Tier 2 capital subject to the condition that the reasonableness of the

revalued amount is duly certified by the internal auditor of the bank.

h. Any other type of reserves notified by NRB from time to time for inclusion in Tier 2 capital

2.4 DEDUCTIONS FROM CORE (TIER 1) CAPITAL:

Banks shall be required to deduct the following from the Tier 1 capital for capital adequacy purposes. The

claims that have been deducted from core capital shall be exempt from risk weights for the measurement of

credit risk.

l. Book value of goodwill.

m. Deferred Tax Assets

n. Miscellaneous expenditure to the extent not written off. e.g. VRS expense, preliminary expense, share

issue expense, deferred revenue expenditure, etc. However, software expenditure or software

development expenditure, research and development expenditure, patents, copyrights, trademarks and

lease hold developments booked as deferred revenue expenditure are subject to 100% risk weight and

may not be deducted from Tier 1 capital.

o. Investment in equity of financial institutions licensed by Nepal Rastra Bank14

.

p. All Investments in equity of institutions with financial interest.

q. Investments in equity of institutions in excess of the prescribed limits.

r. Investments arising out of underwriting commitments that have not been disposed within a year from the

date of commitment.

s. Reciprocal crossholdings of bank capital artificially designed to inflate the capital position of the bank.

t. Any other items as stipulated by Nepal Rastra Bank, from time to time.

2.5 CAPITAL FUNDS:

The capital fund is the summation of Tier 1 and Tier 2 capital. The sum total of the different components of the

tier 2 capitals will be limited to the sum total of the various components of the Tier 1 capital net of deductions

14

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

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

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as specified in 2.4. In case the Tier 1 capital is negative, Tier 2 capital shall be considered to be "Nil" for

regulatory capital adequacy purposes and hence, in such a situation, the capital fund shall be equal to the Tier 1

capital.

2.6 MINIMUM CAPITAL REQUIREMENTS:

Unless a higher minimum ratio has been set by Nepal Rastra Bank for an individual bank through a review

process, every bank shall maintain at all times, the capital requirement set out below:

a. A Tier 1 (core) capital of not less than 6 per cent of total risk weighted exposure;

b. A total capital fund of not less than 10 per cent of its total risk weighted exposure.

The Capital Adequacy Ratio (CAR) is calculated by dividing eligible regulatory capital by total risk weighted

exposure. The total risk weighted exposure shall comprise of risk weights calculated in respect of bank's credit,

operational and market risks. The methodologies to calculate RWE for each of these risk categories are

described in detail in subsequent chapters.

3. CREDIT RISK

3.1 GENERAL:

Credit risk is the major risk that banks are exposed to during the normal course of lending and credit

underwriting. Within Basel II, there are two approaches for credit risk measurement: the standardized approach

and the internal ratings based (IRB) approach. Due to various inherent constraints of the Nepalese banking

system, the standardized approach in its simplified form, Simplified Standardized Approach (SSA), has been

prescribed in the initial phase.

3.2 SIMPLIFIED STANDARDIZED APPROACH (SSA):

In comparison to Basel I, SSA aligns regulatory capital requirements more closely with the key elements of

banking risk by introducing a wider differentiation of risk weights and a wider recognition of credit risk

mitigation techniques. The advantage of implementing this approach is twofold. This approach allows

transitional advantage for countries like us by avoiding excessive complexities associated with the advanced

approaches of Basel II while at the same time it will produce capital ratios more in line with the actual

economic risks that banks are facing, compared to the present Accord.

Under this approach commercial banks are required to assign a risk weight to their balance sheet and off-

balance sheet exposures. These risk weights are based on a fixed weight that is broadly aligned with the

likelihood of a counterparty default. As a general rule, the claims that have already been deducted from the core

capital shall be exempt from risk weights for the measurement of credit risk.

Claims on foreign government, their central banks as well as foreign corporates shall be generally risk-weighed

on the basis of the consensus country risk scores of export credit agencies (ECA)15

. Wherever there are claims

relating to unrated countries, they shall generally be risk weighed at 100 percent. However, these claim shall be

subject to supervisory review and higher risk weight shall be assigned where the review process deems

appropriate.

All kinds of claims including loans & advances as well as investments shall be risk weighed net of specific

provisions. Generally provision related to any receivable or investment is not defined as general or specific. In

such situation, the total provision against any claim/exposure (other than the loans and advances) shall be

considered as specific provision. However, provisions eligible for the supplementary capital shall not be

allowed for netting while calculating risk weighted exposures.

In case of loans, advances and bills purchased the provisions created in lieu of Pass loans only are classified as

General loan loss provision. All other provisions are components of specific loan loss provision. Hence, general

loan loss provision doesn‟t comprise provisions created in respect of rescheduled/restructured and non

performing loans. It also doesn‟t include additional provisions created for personal guarantee loans or lending in

excess of Single Obligor Limits. However, provisions created in excess of the regulatory requirements and not

attributable to identifiable losses in any specific loans shall be allowed to be included in the General Loan Loss

Provision.

In order to be consistent with the Basel-II framework, the credit risk for the regulatory capital purpose

shall be computed by segregating the exposure in the following 11 categories.

l) Claims on government & central bank

m) Claims on other official entities

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

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

risk score.

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n) Claims on banks

o) Claims on corporate & securities firms

p) Claims on regulatory retail portfolio

q) Claims secured by residential properties

r) Claims secured by commercial real state

s) Past due claims

t) High risk claims

u) Other assets

v) Off balance sheet items

3.3 RISK MEASUREMENT AND RISK WEIGHTS:

a. Claims on government & central bank

3. All claims on Government of Nepal and Nepal Rastra Bank shall be risk weighed at 0 %.

4. Claims on foreign government and their central banks shall be risk-weighted on the basis of the

consensus country risk scores as follows:

ECA risk scores 0-1 2 3 4 to 6 7

Risk weights 0% 20% 50% 100% 150%

b. Claims on other official entities

1. Claims on the Bank for International Settlements, the International Monetary Fund, the European

Central Bank and the European Community will receive a 0% risk weight.

2. Following Multilateral Development Banks (MDBs) will be eligible for a 0% risk weight.

World Bank Group, comprised of the International Bank for Reconstruction and Development

(IBRD) and the International Finance Corporation (IFC),

Asian Development Bank (ADB),

African Development Bank (AfDB),

European Bank for Reconstruction and Development (EBRD),

Inter-American Development Bank (IADB),

European Investment Bank (EIB),

European Investment Fund (EIF),

Nordic Investment Bank (NIB),

Caribean Development Bank (CDB),

Islamic Development Bank (IDB), and

Council of Europe Development Bank (CEDB).

3. The standard risk weight for claims on other Multilateral Development Banks will be 100%.

4. Claims on public sector entities (PSEs)16

will be risk-weighed as per the ECA country risk scores.


Risk weights 20% 50% 100% 150%

c. Claims on banks

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

eligible for capital funds, on domestic banks/financial institutions that fulfill Capital Adequacy

Requirements will be risk weighed at 20% while for the rest, it will be 100%.

Banks should make use of the publicly available information of the immediately preceding quarter

of the respective banks to gauge their status on capital adequacy.

2. Claims on a foreign bank excluding investment in equity shares and other instruments eligible for

capital funds shall be risk weighed as per the ECA Country risk score subject to the floor of 20%.

The primary basis for applying the ECA Country Risk score shall be the country of incorporation

of the bank. Where the bank is a branch office, the ECA score of the country where the corporate

office is located shall be used while in the case of a subsidiary the basis shall be the country where

the subsidiary is incorporated.


Risk weights 20% 50% 100% 150%

16

Public sector entity (PSE) is one, which is owned or controlled by government or any other entity categorized as PSE by NRB.

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However, the claims on foreign banks incorporated in the SAARC region and which operate with

a buffer of 1% above their respective regulatory minimum capital requirements may be

risk weighed at 20%. The banks shall be responsible to submit the latest capital adequacy position

of such banks and demonstrate that they fulfill the eligibility requirements. Such capital adequacy

position submitted by the banks should not be prior to more than one financial year. Moreover,

such claims shall be subject to a supervisory review and supervisors may require the bank to risk

weigh the claims on ECA country risk scores where the review process deems necessary.

d. Claims on corporate & securities firms

1. The risk weight for claims on domestic corporates, including claims on insurance companies and

securities firm will be 100%. The domestic corporates includes all firms and companies

incorporated in Nepal as per prevailing Acts and regulations.

2. The claims on foreign corporate shall be risk weighed as per the ECA Country risk score subject

to the floor of 20% as follows:


Risk weights 20% 50% 100% 150%

e. Claims on regulatory retail portfolio

1. Claims17

that qualify all criteria listed below may be considered as regulatory retail portfolio and

risk weighed at 75%, except for past due loans. Such claims however, have to be in strict

compliance with the Product paper developed by the bank and approved by their respective board

of directors

Criteria:

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

Bank should obtain written declaration from the borrower to the effect that their indebtedness

is within the threshold across all banks and FIs..

Product criteria :- The exposure takes the form of any of the following:

Revolving credits and lines of credit, (including overdraft, hypothecation etc.)

Term loans and leases (e.g. hire purchase, auto loans and leases, student and educational

loans18

) and,

Small business facilities and commitments,

Deprived sector loans upto a threshold of Rs.10 million (Ten Million only)

Granularity criteria:- NRB must be satisfied that the regulatory retail portfolio is sufficiently

diversified to a degree that reduces the risks in the portfolio, warranting the 75% risk weight.

No aggregate exposure19

to one counterpart can exceed 0.5 % of the overall regulatory retail

portfolio.

Low value individual criteria :- The total aggregated exposure to one counterparty20

cannot

exceed an absolute threshold of Rs.10 million (Nepalese Rupees Ten Million only)

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

claims at 100%

f. Claims secured by residential properties

1. Lending to individuals meant for acquiring or developing residential property which are fully

secured by mortgages on residential property, that is or will be occupied by the borrower or that is

rented, will be risk-weighed at 60%. However, banks should ensure the existence of adequate

margin of security over the amount of loan based on strict valuation rules.

Banks have to develop product paper and get it approved from the board of directors to regulate

17

Lending against securities (such as equities and bonds) whether listed or not, are specifically excluded from this category.

Likewise credit card receivables are excluded from this category. However, lending against personal guarantee and fully

backed by guaranteed cash flow such as pension etc. that has negligible risk of failure can be included in this category. 18

Personal finance includes overseas employment loan, home loan (to the extent they do not qualify for treatment as

claims secured by residential property), direct deprived sector loan. 19

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

exposures availed from the bank . 20

Counterparty refers to one or a group of borrowers defined by the NRB directives as a single obligor.

64

this kind of lending. The claims in order to be eligible for this category have to be in strict

compliance with this product paper

2. Where the loan is not fully secured, such claims have to risk weighed at 150%

3. When claims secured by residential properties are or have been past due21

at any point of time

during the last two years, they shall be risk-weighed at 100%, net of specific provisions.

g. Claims secured by commercial real estate

1. Claims secured by mortgages on commercial real estate, except past due, shall be risk-weighed at

100%. Commercial real estate hereby refers to mortgage of Office buildings, retail space, multi-

purpose commercial premises, multi-family residential buildings, multi-tenanted commercial

premises, industrial or warehouse space, hotels, land acquisition, development and construction

etc.

h. Past due claims

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

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

i. High risk claims

1. 150% risk weight shall be applied for venture capital and private equity investments.

2. Exposures on Personal loan in excess of the threshold of regulatory retail portfolio and lending

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

credit card shall also warrant a risk weight of 150%.

3. Investments in the equity and other capital instruments of institutions, which are not listed in the

stock exchange and have not been deducted from Tier 1 capital, shall be risk weighed at 150% net

of provisions.

4. Investments in the equity and other capital instruments of institutions, which are listed in the stock

exchange and have not been deducted from Tier 1 capital, shall be risk weighed at 100% net of

provisions. Investments in mutual fund shall also be risk weighted at 100%.

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

150% risk weight.

6. Where loan cannot be segregated/or identified as regulatory retail portfolio or qualifying

residential mortgage loan or under other categories, it shall be risk weighed at 150%.

j. Other assets

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

Interest receivable/claim on government securities will be risk-weighed at 0%.

Staff loan given as per Employee By-laws and secured by residential property, that is or will

be occupied by the staff or that is rented, will be risk-weighed at 60%. However, banks should

ensure the existence of adequate margin of security over the amount of loan based on strict

valuation rules.

Investments in equity or regulatory capital instruments issued by securities firms will be risk-

weighed at 100%.

Cash in transit and other cash items in the process of collection will be risk-weighed at 20%.

For this purpose, cash items shall include Cheque, Draft, and Travellers Cheques.

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

100%.

All Other assets will be risk-weighed at 100% net of specific provision.

k. Off balance sheet items

1. Off-balance sheet items under the simplified standardized approach will be converted into

equivalent risk weight exposure using risk weight as follows:

Off Balance Sheet Exposure Risk

Weight

21

An exposure is past due if it falls into any other category other than Pass loan as per provisions of NRB directive on Loan

classification.

65

Any commitments those are unconditionally cancelable at any time by the bank without prior notice, or

that effectively provide for automatic cancellation due to deterioration in a borrower‟s creditworthiness

(for example bills under collection)

0%

Forward exchange contracts. 10%

Short Term Trade-related contingencies

Contingent liabilities arising from trade-related obligations, which are secured against an underlying

shipment of goods for both issuing and confirming bank and are short term in nature. This includes

documentary letters of credit, shipping guarantees issued and any other trade-related contingencies with an

original maturity up to six months.

20%

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

Unsettled22 securities and foreign exchange transactions between bank to bank and between bank and

customer

20%

Long Term Trade-related contingencies

Contingent liabilities arising from trade-related obligations, which are secured against an underlying

shipment of goods for both issuing and confirming bank and are long term in nature. This includes

documentary letters of credit, shipping guarantees issued and any other trade-related contingencies with an

original maturity of over six months. In case the usance letter of credit is discounted, the risk weight shall

be calculated on net basis.

50%

Performance-related contingencies

Contingent liabilities, which involve an irrevocable obligation to pay a third party in the event that

counterparty fails to fulfill or perform a contractual non-monetary obligation, such as delivery of goods by

a specified date etc. This includes issue of performance bonds, bid bonds, warranties, indemnities,

underwriting commitments and standby letters of credit in relation to a non-monetary obligation of

counterparty under a particular transaction.

50%

Long term irrevocable Credit Commitments

Any un-drawn portion of committed credit lines sanctioned for a period of more than 1 year. This shall

include all unutilized limits in respect of revolving working capital loans e.g. overdraft, cash credit,

working capital loan etc. except for trade finance exposures.

50%

Short term irrevocable Credit Commitments

Any un-drawn portion of committed credit lines sanctioned for a period of upto 1 year. This shall include

all unutilized limits in respect of revolving working capital loans e.g. overdraft, cash credit, working

capital loan etc. except for trade finance exposures.

20%

Repurchase agreements, securities lending, securities borrowing, reverse repurchase agreements and

equivalent transactions

This includes sale and repurchase agreements and asset sales with recourse, where the credit risk remains

with the purchasing bank.

100%

Direct credit substitutes

Any irrevocable off-balance sheet obligations which carry the same credit risk as a direct extension of

credit, such as an undertaking to make a payment to a third party in the event that a counterparty fails to

meet a financial obligation or an undertaking to a counterparty to acquire a potential claim on another

party in the event of default by that party, constitutes a direct credit substitute. This includes potential

credit exposures arising from the issue of financial guarantees and credit derivatives, confirmation of

letters of credit (acceptances and endorsements), issue of standby letters of credit serving as financial

guarantees for loans, securities and any other financial liabilities, and bills endorsed under bill

endorsement lines (but which are not accepted by, or have the prior endorsement of, another bank).

100%

Unpaid portion of partly paid shares and securities 100%

Other Contingent Liabilities 100%

3.4 CREDIT RISK MITIGATION:

Banks may use a number of techniques to mitigate the risks to which they are exposed. The prime objective of

this provision is to encourage the banks to manage credit risk in a prudent and effective manner. As such, credit

risks exposures may be collateralized23

in whole or in part with cash or securities, or a loan exposure may be

guaranteed by a third party. Where these various techniques meet the minimum conditions mentioned below,

banks which take eligible financial collateral are allowed to reduce their credit exposure to counterparty when

calculating their capital requirements to take account of the risk mitigating effect of the collateral. However,

credit risk mitigation is allowed only on an account by account basis, even within regulatory retail portfolio.

As a general rule, no secured claim should receive a higher capital requirement than an otherwise identical

claim on which there is no collateral. Similarly, the effects of the CRM shall not be double counted and capital

requirement will be applied to banks on either side of the collateralized transaction: for example, both repos and

reverse repos will be subject to capital requirements.

22

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

unsettled five business days after the due settlement date.

23

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

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

on behalf of the counter party.

66

Those portions of claims collateralized by the market value of recognized collateral receive the risk weight

applicable to the collateral instrument. The remainder of the claim should be assigned the risk weight

appropriate to the counter party.

Where the same security has been pledged for both the funded and non funded facilities, banks should clearly

demarcate the value of security held for funded and non funded facility. In cases where the bank has obtained

same security for various forms of facilities; banks are eligible to claim the CRM benefit across all such

exposures upto the eligible value of CRM.

a. Minimum conditions for eligibility:

In order to obtain capital relief towards credit risk mitigation, there are certain basic condition that needs

to be fulfilled. Supervisors will monitor the extent to which banks satisfy these conditions, both at the

outset of a collateralized transaction and on an on-going basis.

1. Legal certainty:- Collateral is effective only if the legal mechanism by which collateral is given is

robust and ensures that the lender has clear rights over the collateral to liquidate or retain it in the

event of default. Thus, banks must take all necessary steps to fulfill local contractual requirements

in respect of the enforceability of security interest. The collateral arrangements must be properly

documented, with a clear and robust procedure for the timely liquidation of collateral. A bank's

procedures should ensure that any legal conditions required for declaring the default of the

customer and liquidating the collateral are observed. Where the collateral is held by a custodian,

the bank must seek to ensure that the custodian ensures adequate segregation of the collateral

instruments and the custodian's own assets. Besides that, banks must obtain legal opinions

confirming the enforceability of the collateral arrangements in all relevant jurisdictions.

2. Low correlation with exposure:- In order for collateral to provide protection, the credit quality of

the obligor and the value of the collateral must not have a material positive correlation. For

example, securities issued by the collateral provider - or by any related group entity - would

provide little protection and so would be ineligible.

3. Maturity Mismatch:- The maturity of the underlying exposure and the maturity of the hedge

should both be defined conservatively. The effective maturity of the underlying should be gauged

as the longest possible remaining time before the obligor is scheduled to fulfill its obligation. The

collateral must be pledged for at least the life of the exposure. In case of mismatches in the

maturity of the underlying exposure and the collateral, it shall not be eligible for CRM benefits.

4. Currency Mismatch:- Ideally the currency of the underlying exposure and the collateral should be

the same. Where the credit exposure is denominated in a currency that differs from that in which

the underlying exposure is denominated, there is a currency mismatch. Where mismatches occur,

it shall be subject to supervisory haircut of 10%.

5. Risk Management:- While CRM reduces credit risk, it simultaneously may increase other risks to

which a bank is exposed, such as legal, operational, liquidity and market risks. Therefore, it is

imperative that banks employ robust procedures and processes to control these risks, including

strategy; consideration of the underlying credit; valuation; policies and procedures; systems;

control of roll-off risks; and management of concentration risk arising from the bank's use of CRM

techniques and its effect with the bank's overall credit profile. In case where these requirements

are not fulfilled, NRB may not recognize the benefit of CRM techniques.

6. Qualifying criteria for guarantee:- A guarantee (counter guarantee) to be eligible must represent a

direct claim on the protection provider and must be explicitly referenced to specific exposures or a

pool of exposures, so that the extent of the cover is clearly defined and irrefutable. Other than non-

payment by a protection purchaser of money due in respect of the credit protection contract it must

be irrevocable in that there must be no clause in the contract that would increase the effective cost

of cover as a result of deteriorating credit quality in the hedged exposure. It must also be

unconditional in that there should be no clause in the protection contract outside the control of the

bank that could prevent the protection provider from being obliged to pay out in a timely manner

in the event that the original counter party fails to make the payments due.

On the qualifying default or non-payment of the counter party, the bank may in a timely manner

pursue the guarantor for any monies outstanding under the documentation governing the

transaction. The guarantor may make one lump sum payment of all monies under such

documentation to the bank, or the guarantor may assume the future payment obligations of the

counter party covered by the guarantee. The bank must have the right to receive any such

payments from the guarantor without first having to take legal actions in order to pursue the

counter party payment.

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b. Eligible Collaterals:

10. Cash deposit (as well as certificates of deposit or fixed deposits or other deposits) with the bank.

The banks may only claim these as CRM only if it has specific authority to recover the amount

from this source in case of default.

11. Fixed Deposit Receipts/Certificates of deposits/other deposits of other Banks and FIs, who fulfill

the capital adequacy requirements, subject to a 20% supervisory haircut.

12. Gold.

13. Securities issued by the Government of Nepal and Nepal Rastra Bank.

14. Guarantee of the Government of Nepal

15. Financial guarantee/counter guarantee of domestic banks and FIs who meet the minimum capital

adequacy requirements subject to a haircut of 20%.

16. Securities/Financial guarantee/Counter guarantee issued by sovereigns.

17. Securities/Financial guarantee/Counter guarantee issued by MDBs in the list specified in 3.3 b (3

& 4)

18. Securities/Financial guarantee/Counter guarantee issued by banks with ECA rating 2 or better. The

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

respectively.

c. Methodology for using CRM

Step 1: Identify the accounts eligible for capital relief under credit risk mitigation.

Step 2: Assess the value of the exposure and the eligible collateral. The value of the eligible collateral is

the lower of the face value of the instrument or the outstanding amount of exposure

Step 3: Adjust the value of the eligible collateral in respect of the supervisory haircut in terms of

currency mismatch and other eligibility requirements.

Step 4: Compare the adjusted value of the collateral with the outstanding exposure.

Step 5: The value of the eligible CRM is the lower of the adjusted value of the collateral and the

outstanding exposure.

Step 6: Plot the eligible CRM in the appropriate category of credit risk.

The sum total of net amount of eligible CRM as per “Form No.4 Exhibit of claims with eligible credit

risk mitigants” shall be consistent with the “Form No.3 Eligible Credit Risk Mitigants” prescribed in this

framework.

4. OPERATIONAL RISK

4.1 GENERAL:

Operational risk is the risk of loss resulting from inadequate internal processes, people, and systems, or from

external events. Operational risk itself is not a new concept, and well run banks have been addressing it in their

internal controls and corporate governance structures. However, applying an explicit regulatory capital charge

against operational risk is a relatively new and evolving idea. Basel II requires banks to hold capital against the

risk of unexpected loss that could arise from the failure of operational systems.

The most important types of operational risk involve breakdowns in internal controls and corporate governance.

Such breakdowns can lead to financial losses through error, fraud, or failure to perform in a timely manner or

cause the interests of the bank to be compromised in some other way, for example, by its dealers, lending

officers or other staff exceeding their authority or conducting business in an unethical or risky manner. Other

aspects of operational risk include major failure of information technology systems or events such as major fires

or other disasters.

4.2 BASIC INDICATOR APPROACH:

Under the basic indicator approach, banks must hold capital for operational risk equal to the average over the

previous three years of a fixed percentage (denoted alpha) of positive annual gross income.

The capital charge for operational risk may be expressed as follows:

KBIA = [∑(GI1..n α)]/N

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where:

KBIA = capital charge under the Basic Indicator Approach

GI = annual gross income, where positive, over the previous three years

N = number of the previous three years for which gross income is positive

α = 15 percent.

NRB shall review the capital requirement produced by this approach for general credibility, especially in

relation to a bank's peers and in the event that credibility is lacking, appropriate supervisory action under

Review Process shall be considered.

Figures for the year, in which annual gross income is negative or zero, should be excluded from both the

numerator and denominator while calculating the average. In case where the gross income for all of the last

three years is negative, 5% of total credit and investments net of specific provisions shall be considered as the

capital charge for operational risk. For this purpose investments shall comprise of money at call, placements,

investment in government securities and other investments irrespective of currency.

Similarly, in case of new banks who have not completed an year of operation and hence whose average gross

income cannot be measured reliably, they shall also be required to compute their capital charge for operational

risk vide the same approach as prescribed for banks with negative gross income. These banks may use the gross

income approach from second year onwards. But, based on the reasonableness of the so computed capital

charge for Operation Risk, during the first three years of operation, review process may require additional

proportion of capital charge if deemed necessary.

4.3 GROSS INCOME:

Gross income is defined as "net Interest Income" plus "non interest income". It is intended that this measure

should:

a. be gross of any provisions (e.g. for unpaid interest) and write-offs made during the year;

b. be gross of operating expenses, exclude reversal during the year in respect of provisions and write-offs

made during the previous year(s);

c. exclude income/gain recognized from the disposal of items of movable and immovable property;

d. exclude realized profits/losses from the sale of securities in the “held to maturity” category;

e. exclude other extraordinary or irregular items of income and expenditure

Thus, for the purpose of capital adequacy requirements, gross income shall be summation of:

a. Total operating income as disclosed in Profit and Loss account prepared as per NRB directive no.4. The

total operating income comprises of:

1. Net Interest Income

2. Commission and Discount Income

3. Other Operating Income

4. Exchange Fluctuation Income

b. Addition/deduction in the Interest Suspense during the period.

Banks shall use the annual audited financials of the last three years for the computation of gross income under

this approach. Hence, the capital requirement for operational risk for a whole financial year shall remain

constant. Until the accounts are finalized for the financial year, banks shall use the provisional figures for the

period, which should be validated by the internal auditor of the bank.


Operational risk-weighted assets are determined by multiplying the operational risk capital charge by 10 (i.e.,

the reciprocal of the minimum capital ratio of 10%) and adding together with the risk weighted exposures for

credit risk.

5. MARKET RISK

5.1 DEFINITION OF MARKET RISK:

Market risk is defined as the risk of losses in on-balance sheet and off-balance sheet positions arising from

adverse movements in market prices. The major constituents of market risks are:

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a. The risks pertaining to interest rate related instruments;

b. Foreign exchange risk (including gold positions) throughout the bank; and

c. The risks pertaining to investment in equities and commodities.

5.2 SEGREGATION OF INVESTMENT PORTFOLIO:

Banks will have to segregate their investment portfolio into any of following three categories:

a. Held for Trading:

An investment that is made for the purpose of generating a profit from short term fluctuations in price

should be classified under this category. An asset should be classified as held for trading even if it is a

part of a portfolio of similar assets for which there is a pattern of trading for the purpose of generating a

profit from short term fluctuations in price. These investments should be marked to market on a daily

basis and differences reflected in the profit and loss account.

b. Held to Maturity:

The investments made with positive intent and ability of the bank to hold till maturity should be

classified as held to maturity investments. The bank does not have the positive intent to hold an

investment to maturity, if any of the following conditions are met:

1. Bank has the intent and the ability to hold the asset for only an undefined period; or

2. Bank stands ready to sell the asset (other than if a situation arises that is non-recurring and could

not have been reasonably anticipated) in response to changes in market interest rates or risks,

liquidity needs, changes in the availability of and the yield on alternative investments, changes in

financing sources and terms, or changes in foreign currency risk.

The held to maturity investments should be valued at amortised cost i.e. the cost price less any

impairments (if applicable). The impairments should be included in the profit and loss accounts for the

period.

c. Available for Sale:

All other investments that are neither "held for trading" nor "held to maturity" should be classified under

this category. These investments should be marked to market on a regular basis and the difference to be

adjusted through reserves. Banks are required to maintain Investment Adjustment Reserve (eligible as

Tier 2 capital) to the extent of 2% of available for sale portfolio.

The share investment on intitutions specified under Directives no. 8 shall be exempted for maitaining

Investment Adjustment Reserve .

5.3 NET OPEN POSITION APPROACH:

Out of the various components of market risk, foreign exchange risk is the predominant risk in our country. The

effects of other forms of market risk are minimal. Thus, a net open position approach has been devised to

measure the capital requirement for market risk. As evidenced by its name, this approach only addresses the risk

of loss arising out of adverse movements in exchange rates. This approach will be consolidated over time to

incorporate other forms of market risks as they start to gain prominence.

The designated Net Open Position approach requires banks to allocate a fixed proportion of capital in terms of

its net open position. The banks should allocate 5 percentage of their net open positions as capital charge for

market risk.

5.4 NET OPEN POSITION:

Net open position is the difference between the assets and the liability in a currency. In other words, it is the

uncovered volume of asset or liability which is exposed to the changes in the exchange rates of currencies. For

capital adequacy requirements the net open position includes both net spot positions as well as net forward

positions.

For capital adequacy purposes, banks should calculate their net open position in the following manner:

a. Calculate the net open position in each of the foreign currencies.

b. Convert the net open positions in each currency to NPR as per prevalent exchange rates.

c. Aggregate the converted net open positions of all currencies, without paying attention to long or short

positions.

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

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Risk-weighted assets in respect of market risk are determined by multiplying the capital charges by 10 (i.e., the

reciprocal of the minimum capital ratio of 10%) and adding together with the risk weighted exposures for credit

risk.

6. REVIEW PROCESS

6.1 GENERAL:

The supervisory review process of the framework is intended not only to ensure that banks have adequate

capital to support all the risks in their business, but also to encourage banks to develop and use better risk

management techniques in monitoring and managing their risks. It is the responsibility of the bank management

in developing an internal capital assessment process and setting capital targets that are commensurate with the

bank‟s risk profile and control environment beyond the core minimum requirements.

Nepal Rastra Bank recognizes the significance of the relationship between the amount of capital held by the

bank against its risks and the strength and effectiveness of the bank‟s risk management and internal control

processes. However, increased capital should not be viewed as the only option for addressing increased risks

confronting the bank. Other means for addressing risk, such as strengthening risk management, applying

internal limits, strengthening the level of provisions and reserves, and improving internal controls, must also be

considered. Furthermore, capital should not be regarded as a substitute for addressing fundamentally inadequate

control or risk management processes.

There are three main areas that is particularly suited to treatment under this process: risks considered under

minimum capital requirements which are not fully captured it (e.g. credit concentration risk); those factors not

taken into account by the minimum capital requirements (e.g. business and strategic risk); and factors external

to the bank (e.g. business cycle effects).

In order to achieve the objectives of the supervisory review process, this process has been broadly divided into

three parts:

a. Internal Capital Adequacy Assessment Process (ICAAP)

b. Supervisory Review

c. Supervisory Response

6.2 INTERNAL CAPITAL ADEQUACY ASSESSMENT PROCESS:

The internal capital adequacy assessment process (ICAAP) is a comprehensive process which requires board

and senior management oversight, monitoring, reporting and internal control reviews at regular intervals to

ensure the alignment of regulatory capital requirement with the true risk profile of the bank and thus ensure

long-term safety and soundness of the bank. The key components of an effective ICAAP are discussed below.

a. Board and senior management oversight

Bank management is responsible for understanding the nature and level of risk being taken by the bank

and how this risk relates to adequate capital levels. It is also responsible for ensuring that the formality

and sophistication of the risk management processes is commensurate with the complexity of its

operations. A sound risk management process, thus, is the foundation for an effective assessment of the

adequacy of a bank‟s capital position.

The board of directors of the bank are responsible for setting the bank‟s tolerance for risks. The board

should also ensure that management establishes a mechanism for assessing various risks; develops a

system to relate these risks to the bank‟s capital level and sets up a method for monitoring compliance

with internal policies. It is equally important that the board instills strong internal controls and thereby an

effective control environment through adoption of written policies and procedures and ensures that the

policies and procedures are effectively communicated throughout the bank.

The analysis of a bank‟s current and future capital requirements in relation to its strategic objectives is a

vital element of the strategic planning process. The strategic plan should clearly outline the bank‟s capital

needs, anticipated capital expenditures, desirable capital level, and external capital sources. Senior

management and the board should view capital planning as a crucial element in being able to achieve its

desired strategic objectives.

b. Sound capital assessment

Another crucial component of an effective ICAAP is the assessment of capital. In order to be able to

make a sound capital assessment the bank should, at minimum, have the following:

Policies and procedures designed to ensure that the bank identifies, measures, and reports all

material risks;

71

A process that relates capital to the level of risk;

A process that states capital adequacy goals with respect to risk, taking account of the bank‟s

strategic focus and business plan; and

A process of internal control, reviews and audit to ensure the integrity of the overall management

process.

c. Comprehensive assessment of risks

All material risks faced by the bank should be addressed in the capital assessment process. Nepal Rastra

Bank recognizes that not all risks can be measured precisely. However, bank should develop a process to

estimate risks with reasonable certainties. In order to make a comprehensive assessment of risks, the

process should, at minimum, address the following forms of risk.

1. Credit risk: Banks should have methodologies that enable them to assess the credit risk involved

in exposures to individual borrowers or counterparties as well as at the portfolio level. The credit

review assessment of capital adequacy, at a minimum, should cover risk rating systems, portfolio

analysis/aggregation, large exposures and risk concentrations.

Internal risk ratings are an important tool in monitoring credit risk. Internal risk ratings should be

adequate to support the identification and measurement of risk from all credit exposures, and

should be integrated into an institution‟s overall analysis of credit risk and capital adequacy. The

ratings system should provide detailed ratings for all assets, not only for problem assets.

2. Credit concentration risk: Risk concentrations are arguably the single most important cause of

major problems in banks. A risk concentration is any single exposure or group of exposures with

the potential to produce losses large enough (relative to a bank‟s capital, total assets, or overall

risk level) to threaten a bank‟s health or ability to maintain its core operations.

Lending being the primary activity of most banks, credit risk concentrations are often the most

material risk concentrations within a bank. However, risk concentrations can arise in a bank‟s

assets, liabilities, or off-balance sheet items, through the execution or processing of transactions

(either product or service), or through a combination of exposures across these broad categories.

Credit risk concentrations are based on common or correlated risk factors, which, in times of

stress, have an adverse effect on the creditworthiness of each of the individual counterparties

making up the concentration.

Such credit concentrations are not addressed in the minimum capital requirements for credit risk.

Thus, Banks should have in place effective internal policies, systems and controls to identify,

measure, monitor, and control their credit risk concentrations. Banks should explicitly consider the

extent of their credit risk concentrations in their assessment of capital adequacy under review

process. These policies should cover the different forms of credit risk concentrations to which a

bank may be exposed to. Such concentrations include but are not limited to:

Significant exposures to an individual counterparty or group of related counterparty. Banks

might also establish an aggregate limit for the management and control of all of its large

exposures as a group;

Credit exposures to counterparties in the same economic sector or geographic region;

Credit exposures to counterparties whose financial performance is dependent on the same

activity or commodity; and

Indirect credit exposures arising from a bank‟s CRM activities (e.g. exposure to a similar type

of collateral or credit protection provided by a single counterparty or same collateral in cases

of multiple banking).

A bank‟s framework for managing credit risk concentrations should be clearly documented and

should include a definition of the credit risk concentrations relevant to the bank and how these

concentrations and their corresponding limits are calculated. Limits should be defined in relation

to a bank‟s capital, total assets or, where adequate measures exist, its overall risk level. A bank‟s

management should conduct periodic stress tests of its major credit risk concentrations and review

the results of those tests to identify and respond to potential changes in market conditions that

could adversely impact the bank‟s performance.

3. Operational risk: The failure to properly manage operational risk can result in a misstatement of

an institution‟s risk/return profile and expose the institution to significant losses. Gross income,

used in the Basic Indicator Approach is only a proxy for the scale of operational risk exposure of a

bank and can in some cases underestimate the need for capital. Thus, Banks should develop a

framework for managing operational risk and evaluate the adequacy of capital as prescribed by

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this framework. The framework should cover the bank‟s appetite and tolerance for operational

risk, as specified through the policies for managing this risk, including the extent and manner in

which operational risk is transferred outside the bank. It should also include policies outlining the

bank‟s approach to identifying, assessing, monitoring and controlling/mitigating the risk.

4. Market risk: The prescribed approach for the computation of capital charge for market risk is

very simple and thus may not be directly aligned with the magnitude of risk. Likewise, the

approach only incorporates risks arising out of adverse movements in exchange rates while

ignoring other forms of risks like interest rate risk and equity risks. Thus, banks should develop a

framework that addresses these various forms of risk and at the same time perform stress tests to

evaluate the adequacy of capital.

The use of internal models by the bank for the measurement of market risk is highly encouraged.

Wherever bank's make use of internal models for computation of capital charge for market risks,

the bank management should ensure the adequacy and completeness of the system regardless of

the type and level of complexity of the measurement system as the quality and reliability of the

measurement system is largely dependent on the quality of the data and various assumptions used

in the model.

5. Liquidity risk: Liquidity is crucial to the ongoing viability of any financial institution. The capital

positions can have a telling effect on institution‟s ability to obtain liquidity, especially in a crisis.

Each bank must have adequate systems for measuring, monitoring and controlling liquidity risk.

Banks should evaluate the adequacy of capital given their own liquidity profile and the liquidity of

the markets in which they operate. Banks are also encouraged to make use of stress testing to

determine their liquidity needs and the adequacy of capital.

6. Other risks: Although the „other‟ risks, such as reputational and strategic risk, are not easily

measurable, banks are expected to take these into consideration as well while deciding on the level

of capital.

d. Monitoring and reporting

The bank should establish an adequate system for monitoring and reporting risk exposures and assessing

how the bank‟s changing risk profile affects the need for capital. The bank‟s senior management or board

of directors should, on a regular basis, receive reports on the bank‟s risk profile and capital needs. These

reports should allow senior management to:

Evaluate the level and trend of material risks and their effect on capital levels;

Evaluate the sensitivity and reasonableness of key assumptions used in the capital assessment

measurement system;

Determine that the bank holds sufficient capital against the various risks and is in compliance with

established capital adequacy goals; and

Assess its future capital requirements based on the bank‟s reported risk profile and make necessary

adjustments to the bank‟s strategic plan accordingly.

e. Internal control review

The bank‟s internal control structure is essential to a sound capital assessment process. Effective control

of the capital assessment process includes an independent review and, where appropriate, the

involvement of internal or external audits. The bank‟s board of directors has a responsibility to ensure

that management establishes a system for assessing the various risks, develops a system to relate risk to

the bank‟s capital level, and establishes a method for monitoring compliance with internal policies. The

board should regularly verify whether its system of internal controls is adequate to ensure well-ordered

and prudent conduct of business.

The bank should conduct periodic reviews of its risk management process to ensure its integrity,

accuracy, and reasonableness. Key areas that should be reviewed include:

Appropriateness of the bank‟s capital assessment process given the nature, scope and complexity of

its activities;

Identification of large exposures and risk concentrations;

Accuracy and completeness of data inputs into the bank‟s assessment process;

Reasonableness and validity of scenarios used in the assessment process; and

Stress testing and analysis of assumptions and inputs.

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6.3 SUPERVISORY REVIEW:

Nepal Rastra Bank shall regularly review the process by which a bank assesses its capital adequacy, risk

positions, resulting capital levels, and quality of capital held by a bank. Supervisors shall also evaluate the

degree to which a bank has in place a sound internal process to assess capital adequacy. The emphasis of the

review should be on the quality of the bank‟s risk management and controls and should not result in supervisors

functioning as bank management. The periodic review can involve any or a combination of:

On-site examinations or inspections;

Off-site review;

Discussions with bank management;

Review of work done by external auditors (provided it is adequately focused on the necessary capital issues);

and

Periodic reporting.

Some of the key areas which will be reviewed during the supervisory review process are discussed hereunder

a. Review of adequacy of risk assessment

NRB shall assess the degree to which internal targets and processes incorporate the full range of material

risks faced by the bank. Supervisors shall also review the adequacy of risk measures used in assessing

internal capital adequacy and the extent to which these risk measures are also used operationally in

setting limits, evaluating business line performance, and evaluating and controlling risks more generally.

Supervisors shall consider the results of sensitivity analyses and stress tests conducted by the institution

and how these results relate to capital plans.

b. Assessment of capital adequacy

NRB shall review the bank‟s processes to determine that:

Target levels of capital chosen are comprehensive and relevant to the current operating environment;

These levels are properly monitored and reviewed by senior management; and

The composition of capital is appropriate for the nature and scale of the bank‟s business.

NRB shall also consider the extent to which the bank has provided for unexpected events in setting its

capital levels. This analysis should cover a wide range of external conditions and scenarios, and the

sophistication of techniques and stress tests used should be commensurate with the bank‟s activities.

c. Assessment of the control environment

NRB shall consider the quality of the bank‟s management information reporting and systems, the manner

in which business risks and activities are aggregated, and management‟s record in responding to

emerging or changing risks. In all instances, the capital level at an individual bank should be determined

according to the bank‟s risk profile and adequacy of its risk management process and internal controls.

External factors such as business cycle effects and the macroeconomic environment should also be

considered.

d. Supervisory review of compliance with minimum standards

In order to obtain relief as per this framework banks are required to observe number of requirements,

including risk management standards and disclosures. In particular, banks will be required to disclose

features of their internal methodologies used in calculating minimum capital requirements. As part of the

supervisory review process, supervisors must ensure that these conditions are being met on an ongoing

basis. Likewise, the supervisors must ensure that qualifying criteria as specified in the framework are

continuously being met as these criteria are developed as benchmarks that are aligned with bank

management expectations for effective risk management and capital allocation.

e. Significance of risk transfer

Securitization or credit sale agreements with recourse may be carried out for purposes other than credit

risk transfer (e.g. funding). Where this is the case, there might still be a limited transfer of credit risk.

However, for an originating bank to achieve reductions in capital requirements, the risk transfer arising

from a securitization or credit sale has to be deemed significant by the NRB. If the risk transfer is

considered to be insufficient or non existent, NRB can require the application of a higher capital

requirement or, alternatively, may deny a bank from obtaining any capital relief from the securitization or

transfer agreements. Therefore, the capital relief that can be achieved will correspond to the amount of

credit risk that is effectively transferred.

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f. Credit Risk Mitigants

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

allocating capital. Similarly, CRM may give rise to residual risks, which may render the overall risk

reduction less effective. Where, these risks are not adequately controlled by the bank, NRB may impose

additional capital charges or take other appropriate supervisory actions.

g. Operational risk and Market Risk

The framework prescribes simple approaches for allocating capital for operational and market risk which

may not be directly aligned with the volume and complexity of risk. Thus, the supervisor shall consider

whether the capital requirements generated by the prescribed approaches gives a consistent picture of the

individual bank's risk exposure in comparison with the peer group and the banking industry at large.

Where NRB is convinced such is not the case, appropriate supervisory response is warranted.

h. Market Discipline

The framework requires banks to disclose various key information about their business on a periodic

basis. It is imperative that the banks discharge their obligations under the disclosure requirements in

order to be eligible to claim benefits of CRM. In line with the utmost significance of this requirement, the

supervisor shall review the adequacy of the disclosures. As a part of this process itself, the supervisor

shall regularly review the website of the banks and review the contents of the site. Wherever the review

process identifies any shortcomings or non-compliances, appropriate supervisory response shall be

initiated.

6.4 SUPERVISORY RESPONSE:

Nepal Rastra Bank expects banks to operate above the minimum regulatory capital ratios. Wherever, NRB is

not convinced about the risk management practices and the control environment, it has the authority to require

banks to hold capital in excess of the minimum.

a. Supervisory adjustments in risk weighted assets and capital

Having carried out the review process as described above, supervisors should take appropriate action if

they are not satisfied with the results of the bank‟s own risk assessment and capital allocation. In such a

scenario, NRB shall be empowered to undertake any or combination of the following adjustments in the

banks risk weighted assets and regulatory capital computations.

1. Shortfall in provisions made by the bank against adversely classified assets shall be deducted from

the Tier 1 capital.

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

rules), Shareholders holding more than 1% percent shares and related parties as well as loans,

advances and facilities restricted by the prevailing rules and regulations shall be deducted from

Tier 1 capital.

3. In case the bank has provided loans and facilities in excess of its Single Obligor Limits, 10% of all

such excess exposures shall be added to the risk weighted exposure for credit risk.

4. Where the bank has been involved in the sale of credit with recourse facility, 1% of the contract

(sale) value shall be added to the risk weight for credit risk.

5. Where the banks do not have satisfactory Assets Liability Management policies and practices to

effectively manage the market risks, an additional risk weight of 1% of Net Interest Income of

immediate previous financial year shall be added to the risk weight for market risk.

6. Where the bank's net liquid asset to total deposit ratio is less than 20%, a risk weight of 1% (as

given in the table below) of total deposit, for each percent or portion of percent shortfall in such

ratio, is added to total of the Risk Weighted Exposures.

Net liquid asset to total deposit ratio A risk weight to be added to the Risk Weighted

Exposures





15% - less than 16% 5% of total deposit and so on.

For this purpose, liquid assets include cash and bank balances, money at call & short notice,

placement upto 90 days and investment in government securities. Borrowings repayable upto 90

days is deducted from liquid assets to obtain net liquid assets.

Note: Aforesaid Provision shall be effective from Falgun end 2066 BS.

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7. Where the banks do not adopt sound practices for the management of operational risk, an

additional capital charge of 2% to 5% of Gross Income of Immediate previous financial year shall

be levied for operational risks.

8. Where the Gross Income determined for computation of capital charge of Operational Risk for all

of the last three years is negative and where the banks themselves have not addressed the capital

charge for operational risk, 5% of the total credit and investments net of specific provisions shall

be the capital charge for operational risk.

New banks who have not completed an year of operation and hence whose gross income cannot be

measured reliably and where the banks themselves have not addressed the capital charge for

operational risk, shall also be required to compute their capital charge for operational risk vide the

same approach as prescribed for banks with negative gross income. These banks may use the gross

income approach from second year onwards. But, based on the reasonableness of the so computed

capital charge for Operation Risk, during the first three years of operation, review process may

require additional proportion of capital charge.

9. During the course of review, where the supervisor is not satisfied with the overall risk

management policies and procedures of the bank, the total risk weighted exposures of the bank

shall be increased up to 5%.

10. In case the bank has not achieved the desired level of disclosure requirements, the total risk

weighted exposures of the bank shall be increased up to 3%.

11. Banks that do not meet the eligibility requirements to claim the benefit under credit risk mitigation

techniques shall not be allowed the benefit of CRM.

b. Corrective Actions for Non-Compliances

1. The failure on part of the banks to meet the provisions of this framework shall be considered as a

violation of the NRB directives and shall attract stipulated actions. The nature of the enforcement

action largely depends on degree of the capital adequacy of the bank. The trigger points and the

prescribed action in case of non-compliance shall be as per the provisions of Prompt Corrective

Action Byelaw 2064 propounded by Nepal Rastra Bank.

7. DISCLOSURE

7.1 GENERAL:

The purpose of disclosure requirements is to complement the minimum capital requirements and the review

process by developing a set of disclosure requirements which will allow market participants to assess key pieces

of information on the scope of application, capital, risk exposures, risk assessment processes, and hence the

capital adequacy of the bank. It is believed that providing disclosures that are based on a common framework is

an effective means of informing the market about a bank‟s exposure to those risks and provides a consistent and

comprehensive disclosure framework that enhances comparability. The importance of disclosure is more

pronounced in cases of bank that rely on internal methodologies in assessing capital requirements.

7.2 DISCLOSURE PRINCIPLES:

Banks should have a formal disclosure policy approved by the Board of directors that addresses the bank‟s

approach for determining what disclosures it will make and the internal controls over the disclosure process. In

addition, banks should implement a process for assessing the appropriateness of their disclosures, including

validation and frequency. While deciding on the disclosure policy, the board should pay due attention to strike a

balance between materiality and proprietary and confidential information.

a. Materiality

Besides the minimum prescribed disclosure requirements, a bank should decide which additional

disclosures are relevant for it based on the materiality concept. Information would be regarded as

material if its omission or misstatement could change or influence the assessment or decision of a user

relying on that information for the purpose of making economic decisions.

b. Proprietary and confidential information

Proprietary information encompasses information (for example on products or systems), that if shared

with competitors would render a bank‟s investment in these products/systems less valuable, and hence

would undermine its competitive position. Information about customers is often confidential, in that it is

provided under the terms of a legal agreement or counterparty relationship. This has an impact on what

banks should reveal in terms of information about their customer base, as well as details on their internal

arrangements, for instance methodologies used, parameter estimates, data etc. The disclosure

requirements set out below by NRB aims to strike an appropriate balance between the need for

meaningful disclosure and the protection of proprietary and confidential information.

76

7.3 VALIDATION:

The disclosures of the bank should be subjected to adequate validation. In addition, supplementary material

(such as Management‟s Discussion and Analysis) that is published should also be subjected to sufficient

scrutiny (e.g. internal control assessments, etc.) to satisfy the validation issue. If material is not published under

a validation regime, for instance in a stand alone report or as a section on a website, then management should

ensure that appropriate verification of the information takes place, in accordance with the general disclosure

principles.

7.4 DISCLOSURE REQUIREMENTS:

Banks should at minimum, disclose the following information at the stipulated time intervals. At the same time,

banks shall be free to disclose any other information they consider important for its stakeholders as and when

they consider necessary, beyond the prescribed requirements.

a. Banks should provide the following disclosures as at end of each financial year along with the annual

financial statements.

1. Capital structure and capital adequacy



o Detailed information about the Subordinated Term Debts with information on the outstanding

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

funds.




o Summary of the bank‟s internal approach to assess the adequacy of its capital to support

current and future activities, if applicable; and

o Summary of the terms, conditions and main features of all capital instruments, especially in

case of subordinated term debts including hybrid capital instruments.

2. Risk exposures






Substandard Loan

Doubtful Loan

Loss Loan

o NPA ratios






o Details of additional Loan Loss Provisions

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

sale category

3. Risk Management Function

o For each separate risk area (Credit, Market and Operational risk), banks must describe their

risk management objectives and policies, including:

Strategies and processes;

The structure and organization of the relevant risk management function;

The scope and nature of risk reporting and/or measurement systems; and

Policies for hedging and/or mitigating risk and strategies, and processes for monitoring

the continuing effectiveness of hedges/mitigants.

77

o Types of eligible credit risk mitigants used and the benefits availed under CRM.

b. All commercial banks should make following disclosures on a quarterly basis on their respective

websites.



o Detailed information about the Subordinated Term Debts with information on the outstanding

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









Substandard Loan

Doubtful Loan

Loss Loan

o NPA ratios






o Details of Additional Loan Loss Provisions

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

category

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

future activities, if applicable; and

o Summary of the terms, conditions and main features of all capital instruments, especially in case of

subordinated term debts including hybrid capital instruments.

c. Disclosure requirements under this framework should also be published in the respective websites of the

banks. Such disclosures of the banks should also be updated to reflect the capital adequacy position of

the banks after the supervisory adjustments under the review process. Banks that do not host a website

yet are required to make the necessary arrangements to host a website immediately.

d. Banks are required to report to NRB their capital adequacy computations, according to the format as

specified in Annexure of this framework on a monthly basis within one month after the end of the month

or as required by NRB from time to time. All such returns has to be validated by the internal auditor of

the bank. If the monthly internal audit couldnot be carried out, it should be disclosed on the monthly

returns. But, such returns at the end of the quarter must be submitted with the validation from the internal

auditor of the bank.

Besides the returns specified above, a bank must inform NRB within 30 days of:

1. Any breach of the minimum capital adequacy requirements set out in this framework together with

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

breaches.

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

concerns.

e. Full compliance of these disclosure requirements is a pre-requisite before banks can obtain any capital

relief (i.e., adjustments in the risk weights of collateralized or guaranteed exposures) in respect of any

credit risk mitigation techniques.

78

FORM NO. 1 CAPITAL ADEQUACY TABLE

(Rs.In …..)

1. 1 Risk Weighted Exposures Current Period Previous Period

a Risk Weighted Exposure for Credit Risk

b Risk Weighted Exposure for Operational Risk

c Risk Weighted Exposure for Market Risk


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

Requirement (6.4 a 10)

Add: ….% of the total deposit due to insufficient Liquid Assets(6.4 a 6)

Total Risk Weighted Exposures (After Bank's adjustments of Pillar II)

1.2 CAPITAL Current Period Previous Period

Core Capital (Tier 1)

a Paid up Equity Share Capital

b Irredeemable Non-cumulative preference shares

c Share Premium

d Proposed Bonus Equity Shares

e Statutory General Reserves

f Retained Earnings

g Un-audited current year cumulative profit/(Loss)

h Capital Redemption Reserve

i Capital Adjustment Reserve

j Dividend Equalization Reserves

l Other Free Reserve

m Less: Goodwill

n Less: Deferred Tax Assets

o Less: Fictitious Assets

p Less: Investment in equity in licensed Financial Institutions

q Less: Investment in equity of institutions with financial interests

r Less: Investment in equity of institutions in excess of limits

s Less: Investments arising out of underwriting commitments

t Less: Reciprocal crossholdings

u Less: Purchase of land & building in excess of limit & unutilized

v Less: Other Deductions


Less: Shortfall in Provision (6.4 a 1)

Less: Loans and Facilities extended to Related Parties and Restricted

lending (6.4 a 2)

Supplementary Capital (Tier II) 0 0

a Cumulative and/or Redeemable Preference Share

b Subordinated Term Debt

c Hybrid Capital Instruments

d General Loan Loss Provision

e Exchange Equalization Reserve

f Investment Adjustment Reserve

g Assets Revaluation Reserve

h Other Reserves

Total Capital Fund (Tier I and Tier II) 0 0

1.3 CAPITAL ADEQUACY RATIOS Current Period Previous Period

Tier 1 Capital to Total Risk Weighted Exposures (After Bank's adjustments of

Pillar II)

Tier 1 and Tier 2 Capital to Total Risk Weighted Exposures(After Bank's


79

FORM NO. 2: RISK WEIGHTED EXPOSURE FOR CREDIT RISK

(Rs.In …..)

A. Balance Sheet Exposures

Book

Value

Specific

Provision

Eligibl

e CRM

Net

Value

Risk

Weight

Risk

Weighted

Exposures


Cash Balance 0 0 0 0% 0

Balance With Nepal Rastra Bank 0 0 0 0% 0

Gold 0 0 0 0% 0

Investment in Nepalese Government Securities 0 0 0 0% 0

All Claims on Government of Nepal 0 0 0 0% 0

Investment in Nepal Rastra Bank securities 0 0 0 0% 0

All claims on Nepal Rastra Bank 0 0 0 0% 0

Claims on Foreign Government and Central Bank (ECA 0-1) 0 0 0 0% 0

Claims on Foreign Government and Central Bank (ECA -2) 0 0 0 0 20% 0


Claims on Foreign Government and Central Bank (ECA-4-6) 0 0 0 0 100% 0


Claims On BIS, IMF, ECB, EC and on Multilateral

Development Banks (MDB's) recognized by the framework 0 0 0 0% 0

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





Claims on domestic banks that meet capital adequacy

requirements 0 0 0 0 20% 0

Claims on domestic banks that do not meet capital adequacy

requirements 0 0 0 0 100% 0





Claims on foreign bank incorporated in SAARC region operating with a buffer of 1% above their respective

regulatory capital requirement

0 0 0 0 20% 0

Claims on Domestic Corporates 0 0 0 0 100% 0





Regulatory Retail Portfolio (Not Overdue) 0 0 0 0 75% 0

Claims fulfilling all criterion of regulatory retail except

granularity 0 0 0 0 100% 0

Claims secured by residential properties 0 0 0 0 60% 0

Claims not fully secured by residential properties 0 0 0 0 150% 0

Claims secured by residential properties (Overdue) 0 0 0 0 100% 0

Claims secured by Commercial real estate 0 0 0 0 100% 0

Past due claims (except for claim secured by residential

properties) 0 0 0 0 150% 0

High Risk claims 0 0 0 0 150% 0

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

0 0 0 0 100% 0

Investments in equity and other capital instruments of

institutions not listed in the stock exchange 0 0 0 0 150% 0

Staff loan secured by residential property 0 0 0 0 60% 0

Interest Receivable/claim on government securities 0 0 0 0 0% 0

Cash in transit and other cash items in the process of

collection 0 0 0 0 20% 0

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

TOTAL 0 0 0 0 0

80

B. Off Balance Sheet Exposures

Gross

Book

Value

Specific

Provision

Eligible

CRM

Net

Value

Risk

Weight

Risk

Weighted

Exposures


Revocable Commitments 0 0 0 0% 0

Bills Under Collection 0 0 0 0% 0

Forward Exchange Contract Liabilities 0 0 0 0 10% 0

LC Commitments With Original Maturity Upto 6

months 0 0 0 0 20% 0

Domestic counterparty

Foreign counterparty (ECA Rating 0-1) 0 0 0 0 20% 0

Foreign counterparty (ECA Rating 2) 0 0 0 0 50% 0



LC Commitments With Original Maturity Over 6

months 0 0 0 0 50% 0






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






Underwriting commitments 0 0 0 0 50% 0

Lending of Bank's Securities or Posting of Securities

as collateral 0 0 0 0 100% 0

Repurchase Agreements, Assets sale with recourse 0 0 0 0 100% 0

Advance Payment Guarantee 0 0 0 0 100% 0

Financial Guarantee 0 0 0 0 100% 0

Acceptances and Endorsements 0 0 0 0 100% 0

Unpaid portion of Partly paid shares and Securities 0 0 0 0 100% 0

Irrevocable Credit commitments (Short Term) 0 0 0 0 20% 0

Irrevocable Credit commitments (Long Term) 0 0 0 0 50% 0

Claims on foreign bank incorporated in SAARC

region operating with a buffer of 1% above their

respective regulatory capital requirement

0 0 0 0 20% 0

Other Contingent Liabilities 0 0 0 0 100% 0

Unpaid Guarantee Claims 0 0 0 0 200% 0

TOTAL 0 0 0 0 0

Total RWE for Credit Risk Before Adjustment

(A) +(B) 0 0 0 0 0


Add: 10% of the loan and facilities in excess of

Single Obligor Limits(6.4 a 3) 0

Add: 1% of the contract(sale) value in case of

the sale of credit with recourse (6.4 a 4)

Total RWE for credit Risk (After Bank's


81

FORM NO.3 ELIGIBLE CREDIT RISK MITIGANTS


with

Bank

Deposits

with

other

banks/FI

Gold Govt.&

NRB

Securiti

es

G'tee

of

Govt.

of

Nepal

Sec/G'tee

of Other

Sovereign

s

G'tee of

domestic

banks

G'tee

of

MDBs

Sec/G'tee

of

Foreign

Banks

Total

(a) (b) (c) (d) (e) (f) (g) (h) (i)

Balance Sheet Exposures

Claims on Foreign government and Central

Bank (ECA -2)

0


Bank (ECA -3)

0


Bank (ECA-4-6)

0


Bank (ECA -7)

0


Banks

0





Claims on domestic banks that meet capital

adequacy requirements

0



0








requirement

Claims on Domestic Corporates 0





Regulatory Retail Portfolio (Not Overdue) 0


retail except granularity

0

Claims secured by residential properties 0


properties

0


(Overdue)

0

Claims secured by Commercial real estate 0

Past due claims (except for claim secured

by residential properties)

0

High Risk claims 0


instruments of institutions listed in the stock

exchange

0



stock exchange

0

Other Assets (as per attachment)

Total 0

Off Balance Sheet Exposures

Forward Exchange Contract Liabilities


Upto 6 months


0

Foreign counterparty (ECA Rating 0-

1)

0

Foreign counterparty (ECA Rating 2) 0

Foreign counterparty (ECA Rating 3-6) 0

82


with

Bank

Deposits

with

other

banks/FI

Gold Govt.&

NRB

Securiti

es

G'tee

of

Govt.

of

Nepal

Sec/G'tee

of Other

Sovereign

s

G'tee of

domestic

banks

G'tee

of

MDBs

Sec/G'tee

of

Foreign

Banks

Total

(a) (b) (c) (d) (e) (f) (g) (h) (i)



Over 6 months


0






guarantee


0





Underwriting commitments 0


Securities as collateral

0


recourse

0

Advance Payment Guarantee 0

Financial Guarantee 0

Acceptances and Endorsements 0


Securities

0

Irrevocable Credit commitments (Short

Term)

0

Irrevocable Credit commitments (Long

Term)

Other Contingent Liabilities 0

Total

Grand Total

83

FORM NO.4 EXHIBIT OF CLAIMS WITH CREDIT RISK MITIGANTS

(Rs.In …………….)

S.N

.

Counterparty Category Facility Outstanding Eligible CRM

Nature Gross Amount Haircut Net Amount

FORM NO.5 OTHER ASSETS

S.No. Assets Gross Amount Specific

Provision

Net Balance

1 Cash and Cash Items in Transit 0

2 Miscellaneous Expenditure not written off 0

3 Fixed Assets 0

4 Interest Receivable on Other Investment 0

5 Interest Receivable on Loan 0

6 Non Banking Assets 0

7 Reconciliation Account 0

8 Draft Paid Without Notice 0

9 Sundry Debtors 0

10 Advance payment and Deposits 0

11 Staff Loan and Advance 0

12 Stationery 0

13 Other 0

TOTAL 0 0 0

FORM NO. 6: RISK WEIGHTED EXPOSURE FOR OPERATIONAL RISK

Particulars FY ...... FY ...... FY ......

Net Interest Income

Commission and Discount Income

Other Operating Income

Exchange Fluctuation Income

Addition/Deduction in Interest Suspense during the period

Gross income (a)

Alfa (b) 15% 15% 15%

Fixed Percentage of Gross Income [c=(a×b)]

Capital Requirement for Operational Risk (d) (average of c)

Risk Weight (reciprocal of capital requirement of 10%) in times (e) 10

Equivalent Risk Weight Exposure [f=(d×e)]

PILLAR-II ADJUSTMENTS

If Gross Income for all the last three years is negative(6.4 a 8)

Total Credit and Investment (net of Specific Provision)

Capital Requirement for Operational Risk (5%)

Risk Weight (reciprocal of capital requirement of 10%) in times 10

Equivalent Risk Weight Exposure [g]

Equivalent Risk Weight Exposure [h=f or g)

84

FORM NO.7 RISK WEIGHTED EXPOSURE FOR MARKET RISK

S.No. Currency Open Position (FCY) Open Position (NPR) Relevant Open Position

1 INR

2 USD

3 GBP

4 EURO

5 THB

6 CHF

7 ......

8 .......

9 .......

Total Open Position (a)

Fixed Percentage (b) 5%

Capital Charge for Market Risk [c=(a×b)]

Risk Weight (reciprocal of capital requirement of 10%) in times (d)

Equivalent Risk Weight Exposure [e=(c×d)]

FORM NO. 8 NET LIQUID ASSETS TO TOTAL DEPOSIT RATIO

(Rs.In …..)

Particulars Amount

Total Deposit and Borrowing (A)

Total Deposit(as per NRB Ni.Fa. 9.1)

Total Borrowing(as per NRB Ni.Fa. 9.1)

Liquid Assets (B)

Cash(9.1)

Bank Balance(9.1)

Money at call and short notice (9.1)

Investment in government Securities(9.1)

Placement upto 90 days

Borrowings payable upto 90 days ( C )

Net Liquid Assets (D)=(B-C)

Net Liquid Assets to Total Deposit

Shortfall in Ratio

Amount to be added to Risk Weighted Exposures

85

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= @÷)&$

shf{÷;fk^sf] juL{s/)f / shf{ gf]S;fgL ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] k|jfx u/]sf] shf{ ;fk6sf] juL{s/0f / ;f]sf]

;+efljt gf]S;fgLdf sfod ug'{ kg]{ Joj:yfsf ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf]

clwsf/ k|of]u u/L b]xfosf]] lgb]{zg hf/L ul/Psf] 5 .

!= shf{ ;fk6sf] juL{s/0f

Ohfhtkqk|fKt ;+:yfn] k|jfx u/]sf] shf{÷;fk6sf] ;fFjf jf Aofh e'StfgL x'g' kg]{ efvf gf3]sf] cjlwsf

cfwf/df ;Dk"0f{ shf{ ;fk6nfO{ b]xfo adf]lhd juL{s/0f ug'{ kg]{5 M

-s_ c;n (Pass) M efvf ggf3]sf / # dlxgf;Dd efvf gf3]sf shf{÷;fk6 .

-v_ ;'Id lgu/fgL (Watch List) M c;n ju{df k/]sf t/ b]xfosf] a'Fbf g+= !=! df plNnlvt cj:yf

/x]sf shf{÷;fk6 .

-u_ sd;n (Sub-standard) M # dlxgfb]lv a9Ldf ^ dlxgf;Dd efvf gf3]sf shf{÷;fk6 .

-3_ z+sf:kb (Doubtful) M ^ dlxgfb]lv a9Ldf ! jif{;Dd efvf gf3]sf shf{÷;fk6 .

-ª_ v/fj (Loss) M ! jif{eGbf a9L cjlwn] efvf gf3]sf shf{÷;fk6 .

c;n / ;'Id lgu/fgL df /x]sf shf{nfO{ æ;ls|o shf{Æ (Performing Loan) /

k'g/tflnsLs/0f÷k'g/;+/rgf u/]sf, sd;n, z+sf:kb tyf v/fa shf{nfO{ ælgliqmo shf{Æ (Non-

performing Loan) egL kl/efiff ul/Psf] 5 .

!=! ;'Id lgu/fgL (Watch List) cGtu{t juL{s/0f ug'{kg]{ cj:yfx? M

a}+s tyf ljQLo ;+:yfn] o; lgb]{zg adf]lhd ;lqmo shf{sf] ?kdf /x]sf shf{÷;fk6df b]xfosf s'g}

s}lkmot jf cj:yf /x]df To:tf shf{÷;fk6nfO{ ;'Id lgu/fgL cGtu{t juL{s/0f u/L ;'Id lgu/fgL jf

cg'udgsf] Joj:yf ldnfpg' kg]{ 5 .

-s_ ;fFjf jf Aofh tf]lsPsf] cjlwleq e'Qmfg geO{ ! dlxgf eGbf a9L cjlwn] aSof}tf /x]sf shf{ .

-v_ gjLs/0f geO{ c:yfoL ?kdf e'QmfgL cjlw a9fO{ sfod /x]sf cNksfnLg jf rfn'k"FhL shf{ .

-u_ s'g}klg a}+s jf ljQLo ;+:yfdf /x]sf] shf{ lgliqmo shf{df juL{s/0f ePsf] C0fLnfO{ k|jflxt shf{ .

-3_ ;fFjf / Jofh lgoldt ?kdf e'QmfgL ePtfklg nuftf/ b'O{ jif{ b]lv v'b gf]S;fgLdf /x]sf jf g]6jy{

C0ffTds /x]sf kmd{, sDkgL jf ;+:yfnfO{ k|jflxt cNksfnLg jf rfn'k"FhL shf{ . t/ lgdf{0ffwLg

cj:yfdf /x]sf kl/of]hgfnfO{ k|bfg ul/Psf] shf{sf] xsdf kl/of]hgfn] Jofj;flos pTkfbg z''? u/]

kl5 dfq of] Joj:yf nfu' x'g]5 .

-ª_ o; O=k|f= lgb]{zgsf] a'Fbf g+= ## adf]lhd ;x–ljQLos/0f shf{df kl/0ft gePsf ax'a}+lsË shf{x? .

-r_ o; a}+sn] lgl/If0f ubf{ C0fLsf] gub k|jfx tyf kl/of]hgf ;~rfngsf] cj:yf sdhf]/ ePsf]

cfwf/df ;'Id lgu/fgLdf /fVg] egL lgb]{zg lbPsf shf{ .

@= c;n shf{ ;DaGwL yk Joj:yf

!= b]xfosf shf{x?nfO{ c;n shf{df ;dfj]z ug{ ;lsg] 5 M

86

-s_ d'2lt /l;bsf] lwtf]df uPsf shf{ tyf ;fk6x?,

-v_ g]kfn ;/sf/sf] ;'/If0fkq tyf g]kfn /fi6« a}+s C0fkqsf] lwtf]df uPsf shf{ tyf ;fk6

t/, cltl/Qm lwtf] ;'/If0f jfkt d'2lt /l;b jf g]kfn ;/sf/sf] ;'/If0fkq jf g]kfn /fi6« a}+s

C0fkq lwtf] /fvL shf{ k|jfx u/]df To:tf shf{ tyf ;fk6x?nfO{ eg] a'Fbf g+= ! df plNnlvt

lgb]{zg adf]lhd g} juL{s/0fug'{ kg]{5 .

@= a9Ldf Ps jif{;Dd e'StfgL cjlw ePsf] rfn' k'FhL shf{nfO{ gjLs/0f ubf{ c;n shf{df ;dfj]z

ug{ ;lsg] 5 . Ohfhtkqk|fKt ;+:yfn] C0fLsf] shf{ ltg{ ;Sg] Ifdtf, efjL gub k|jfx, cfDbfgLsf]

;|f]t h:tf shf{ k|jfxsf Go'gtd cfwf/x?sf] ljZn]if0f kZrft shf{ ;b'kof]usf] ;'lglZrttf x'g]

u/L dfq shf{ gjLs/0f ug'{kg]{5 . rfn' k'FhL k|s[ltsf shf{x?df k|fKt x'g' kg]{ Aofh lgoldt

gePsf] cj:yfdf To:tf] shf{nfO{ Aofh jSof}tf cjlwsf] cfwf/df juL{s/0fug'{ kg]{5 .

#= v/fj shf{ ;DaGwL yk Joj:yf

efvf gf3]sf] jf ggf3]sf] s'g} klg shf{df b]xfosf] s'g} s}lkmot b]lvPdf To:tf] shf{ tyf ;fk6nfO{ v/fj

shf{df juL{s/0fug'{ kg]{5 / To:tf] shf{ c;'nLsf] k|s[of tTsfn cufl8 a9fpg' kg]{5 M–

-s_ C0fL 6f6 kN6]df jf 6f6 kN6]sf] 3f]if0ff ePdf,

-v_ C0fL x/fPdf jf ufoj ePdf,

-u_ shf{ b'?kof]u ePdf,

-3_ kl/of]hgf÷Joj;fo ;~rfng x'g] cj:yf g/x]df, kl/of]hgf jf Joj;fo ;~rfngdf gePdf,

-ª_ k|lttkq, hdfgt tyf cGo ;Defljt bfloTjx? kmf];{ nf]g -Force Loan_ sf] ?kdf sf]ifdf cfwfl/t

shf{df kl/0ft ePsf] cj:yfdf To;/L shf{df kl/0ft ePsf] ldltn] gAa] lbg;Dd c;'nL gePdf,

-r_ shf{ c;'n x'g g;sL lnnfdL k|lqmof z'? ePsf] !*) lbg gf3]df jf c;'nL k|lqmof cGtu{t

cbfntdf d'2f rln/x]sf] cj:yfdf,

-5_ shf{ ;'rgf s]Gb|sf] sfnf];"rLdf sfod /x]sf C0fLnfO{ shf{ k|bfg u/]sf] cj:yfdf,

-h_ ;'/If0fsf] ahf/ d"Non] shf{sf] ;'/If0f x'g g;Sg] ePdf,

-em_ vl/b jf l8:sfpG6 u/]sf] laN;sf] e'QmfgL ldlt -due date_ n] gAa] lbg;Dd c;'nL gePdf,

-`_ s'g} JolQm÷kmd{÷sDkgLsf] gfddf /x]sf] shf{ csf]{ JolQm÷kmd{÷sDkgLn] pkef]u u/]sf] cj:yfdf, t/

Pp6} ;d'xdf kg]{ kmd{÷sDkgLsf] xsdf s'n ;Ldf sfod ug{ afwf k'Ug] 5}g,

-6_ l6=cf/=shf{ (Trust Receipt Loan) e'QmfgL ug]{ k|of]hgsf] nflu k|lttkq vf]Nbfsf avt pNn]v

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

-7_ Credit Card shf{ efvf gf3]sf] ldltn] gAa] lbgleq ckn]vg gePdf .

-8_ C0fLn] Pp6} ldlt jf cjlwsf] cnu cnu ljQLo ljj/0f k]z u/]sf] cj:yfdf .

l6Kk0fL M of] lgb]{zgsf] v08 -r_ sf] k|of]hgsf] nflu æb'?kof]uÆ eGgfn] k|of]hg v'nfO{ lnPsf] shf{ /sd

;DalGwt k|of]hgdf k|of]u gu/]sf], kl/of]hgf ;~rfngdf g/x]sf], ;DalGwt kl/of]hgf÷Joj;foaf6

cflh{t /sd C0f ltg{df gnufO{ cGo sfo{df k|of]u u/]sf], lg/LIf0f tyf ;'kl/j]If0fsf] qmddf ;'kl/j]Ifs,

n]vf k/LIf0fsf] qmddf n]vfkl/Ifsaf6 b'?kof]u ePsf] k|dfl0ft ePdf shf{ tyf ;'ljwfsf] b'?kof]u u/]sf]

;Demg' k5{ .

$= cfjlws shf{ ;DaGwL yk Joj:yf

-!_ ls:tfjGbLdf k|jfx ul/Psf cfjlws shf{x? (Term Loan) sf] xsdf ;fFjfsf] ls:tfn] efvf gf3]df

;Dk"0f{ jSof}tf shf{ /sdnfO{ g} ls:Tff /sdsf] efvf gf3]sf] cjlwsf] cfwf/df juL{s/0fug'{

kg]{5 .

t/, clwljsif{ (Overdraft) sf] sf/f]af/ ug]{ ;'ljwf gkfPsf Ohfhtkqk|fKt ;+:yfx?n] k|bfg u/]sf]

cfjlws shf{sf] xsdf b]xfo adf]lhd shf{ gf]S;fgL Joj:yf sfod ug'{kg]{5 .

-s_ ls:tf /sdn] ! jif{eGbf sd cjlwn] efvf gf3]sf] cj:yfdf To:tf] ls:tf /sdnfO{ dfq

v/fj shf{df juL{s/0fu/L shf{ gf]S;fgL Joj:yf sfod ug'{kg]{5 . t/, Ohfhtkqk|fKt

;+:yfn] ;Dk"0f{ shf{ /sdnfO{ g} v/fj shf{df juL{s/0fug{ rfx]df of] Joj:yfn] afwf k'u]sf]

dflgg] 5}g .

87

-v_ ls:tf /sdn] ! jif{eGbf j9L cjlwn] efvf gf3]sf] cj:yfdf ;Dk"0f{ shf{ /sdnfO{ g} v/fj

shf{df juL{s/0f u/L shf{ gf]S;fgL Joj:yf sfod ug'{kg]{5 .

-@_ hnljB't kl/of]hgf, ljB't k|;f/0f nfOg -Transmission Line_ / s]jnsf/ lgdf{0f kl/of]hgf

shf{sf] xsdf s'g} ls:tfn] () lbgeGbf a9Ln] efvf gf3]df To:tf] ls:tf /sdnfO{ v/fj ju{df

juL{s/0f u/L ls:tfsf] ztk|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .

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

ul/Psf] shf{ ;fk6nfO{ ;Demg' kb{5 .

%= ;'grfFbL shf{ ;DaGwL yk Joj:yf

Ohfhtkqk|fKt ;+:yfx?n] b]xfosf Joj:yf tyf zt{x? k'/f u/L ;'grfFbL lwtf] /fvL shf{ k|bfg ug{ ;Sg]]

5g\ M–

-s_ ;+:yfsf] shf{ gLlt÷ljlgodfjnLdf ;'grfFbL lwtf] lnO{ shf{ k|bfg ug{] Joj:yf pNn]v ePsf] x'g' kg]{,

-v_ ;+:yfn] ;'grfFbLsf] shf{ sf/f]af/ ug{' cufj} cfjZos ;'/Iff Joj:yf, ;'/If0fsf] d"Nofª\sg Joj:yf,

9's'6L aLdf tyf hfFrsL ;DaGwL Joj:yf u/]sf] x'g' kg]{,

-u_ a}+s tyf ljQLo ;+:yfx?n] s'g} JolQmnfO{ ;'grfFbL shf{ k|jfx ubf{ To:tf] C0fLn] lwtf]:j?k lbPsf]

;'g jf rfFbL hfFr u/L shf{ ;'/lIft /x]sf] olsg u/]/ dfq shf{ k|jfx ug{' kg]{5 . o;/L shf{ k|jfx

ubf{ C0fLn] lwtf] :j?k lbPsf] ;'g jf rfFbL Pp6} y}nLdf /flvPsf] x'g'kg]{5 . sy+sbflrt\ s'g}

C0fLn] lbPsf] PseGbf a9L y}nLx? jf PseGbf a9L y}nLx? /flvPsf] Pp6f y}nL dfq lwtf] /fvL jf

;'grfFbLsf] k/LIf0f hfFr gu/L ;'grfFbL shf{ k|jfx ePdf To:tf] shf{df ztk|ltzt shf{ gf]S;fgL

Joj:yf ug{' kg]{5 .

^= cf]e/8«fˆ6 ;Ldf gf£g] u/L u|fxssf] vftfaf6 ;fFjf tyf Aofh c;'npk/ ug{ gkfOg]

cf]e/8«fˆ6 ;Ldf gf£g] u/L u|fxssf] rNtL vftfaf6 cf]e/8«g (Overdrawn) u/L shf{sf] ;fFjf tyf Aofh

c;'npk/ ug{ kfOg] 5}g .

u|fxssf] vftf vr{ u/L ;fFjf tyf Aofh c;'npk/ ubf{ vftf cf]e/8«g (Overdrawn) eO{ lx;fj /fkm;fkm

gePsf] v08df o;/L c;'npk/ gePsf shf{x?df cf]e/8«g u/]sf] ;fFjf /sd ;d]t aSof}tf shf{

/sddf ;dfj]z u/L To:tf shf{x? h'g ju{df kg]{ xf] ;f] eGbf Ps tx d'lgsf] ju{df ;dfj]z ug'{ kg]{5 .

t/, o; Joj:yfn] u|fxssf] vftfdf /x]sf] df}Hbft vr{ u/L ;fFjf tyf Aofh c;'npk/ ug{ aGb]h

nufPsf] dflgg] 5}g .

&= u|]; cjlw ;DaGwL Joj:yf

;fdfGotof Ps jif{eGbf j9L u|]; cjlw /fvL cfjlws shf{ k|bfg ug{ kfOg] 5}g . ;f] eGbf a9L u|];

cjlw k|bfg ug'{kg]{ ePdf s] slt sf/0fn] / s'g s'g cfwf/df a9L u|]; cjlw sfod ug'{k/]sf] xf] ;f]sf]

Joxf]/f v'nfO{ shf{ :jLs[ltsf] ;dodfg} ;f] shf{ :jLs[t ug{ clVtof/ k|fKt clwsf/L eGbf Ps tx

dflyNnf] clwsf/Laf6 :jLs[t u/fpg' kg]{5 . o; k|of]hgsf] nflu ;aeGbf dflyNnf] :t/ ;~rfns ;ldlt

x'g]5 .

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

*= shf{sf] k'g/tflnsLs/0f / k'g/;+/rgf ;DaGwL Joj:yf

-!_ C0fLn] k]z u/]sf] lnlvt sfo{ of]hgfdf plNnlvt b]xfosf cfwf/x?df Ohfhtkqk|fKt ;+:yf

ljZj:t ePdf shf{x?nfO{ k'g/tflnsLs/0f jf k'g/;+/rgf ug{ ;Sg] 5 . shf{ k'g/tflnsLs/0f jf

k'g/;+/rgf ul/Psf :ki6 cfwf/x? k|To]s shf{ kmfOndf ;+nUg x'g' kg]{5 M–

-s_ shf{ ;DaGwL sfuhft tyf ;'/If0fx? kof{Kt ePsf] k|df0f,

-v_ k'g/tflnsLs/0f jf k'g/;+/rgf ePsf shf{ c;'n x'g] ;Defjgfaf/] Ohfhtkqk|fKt ;+:yf

ljZj;gLo ePsf] cfwf/x?, /

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

shf{ k'g/tflnsLs/0f jf k'g/;+/rgf ubf{sf] lbg;Dd kfs]sf] AofhdWo] c;'n x'g afFsL

Aofhsf] sDtLdf kRrL; k|ltzt Aofh /sd c;'npk/ ePsf] .

88

-@_ g]kfn ;/sf/n] g]kfn /fhkqdf k|sflzt ?U0f pBf]usf] k'g:yf{kgf tyf pko'Qm lgsf;sf] nflu o;

a}+sn] hf/L u/]sf] ?U0f pBf]usf ;DaGwdf ljQLo If]qaf6 x'g;Sg] ;'ljwf ;DaGwL sfo{lalw, @)&)

-sfo{ljlw –@=!_ adf]lhd x'g] u/L shf{ k'g/tflnsLs/0f jf k'g/;+/rgf ubf{ Go'gtd kRrL;

k|ltzt shf{ gf]S;fgL Joj:yf ug'{ kg]{5 .

-#_ pka'Fbf -!_ / -@_ adf]lhd juL{s/0ful/Psf shf{x?sf] ljj/0f 5'§} tof/ ug'{ kg]{5 .

l6Kk0fLM * o; k|of]hgsf] nflu æk'g/tflnsLs/0fÆ eGgfn] u|fxsn] lnPsf] shf{÷;'ljwfsf] e'QmfgL ug]{

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

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

;Ldfdf x]/km]/ ug]{ k|lqmofnfO{ ;Demg' k5{ .

(= shf{ gf]S;fgL jfkt sfod ug'{ kg]{ Joj:yf

-!_ o; lgb]{zg adf]lhd juL{s/0f ul/Psf shf{ tyf laN; vl/bx?sf] nflu aSof}tf ;fFjf /sdsf]

cfwf/df b]xfo adf]lhd shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 M–

shf{ juL{s/0f Go'gtd shf{ gf]S;fgL Joj:yf

-s_ c;n ! k|ltzt

-v_ ;'Id lgu/fgL (Watch List) % k|ltzt

-u_ sd;n @% k|ltzt

-3_ z+sf:kb %) k|ltzt

-ª_ v/fj !)) k|ltzt

;'Id lgu/fgL cGtu{t juL{s/0f ug{'kg]{ cfwf/÷s}lkmotx? ;'wf/ ePsf] cj:yfdf shf{df sfod

gf]S;fgL Joj:yfnfO{ ;dfof]hg u/L c;n ju{df juL{s/0f ug{ ;lsg] 5 .

-@_ k'g/;+/rgf jf k'g/tflnsLs/0f u/]sf] shf{sf] xsdf ;f] jfkt b]xfo adf]lhd shf{ gf]S;fgL

Joj:yf sfod ug'{ kg]{5 M

-s_ k'g/;+/rgf jf k'g/tflnsLs/0f ug]{ ;dodf c;n ju{df juL{s/0f e}/x]sf shf{x?nfO{

k'g/;+/rgf jf k'g/tflnsLs/0f ubf{ Go'gtd ;fF9] afx| -!@=%_ k|ltzt shf{ gf]S;fgL Joj:yf

ug'{ kg]{5 . sd;n, z+sf:kb tyf v/fj ju{df juL{s/0f e};s]sf shf{x?nfO{ k'g/;+/rgf jf

k'g/tflnsLs/0f ubf{ k'j{jt sfod ul/Psf] shf{ gf]S;fgL Joj:yfdf nuftf/ b'O{jif{;Dd

lgoldt ePsf] cj:yfdf afx]s s'g} ;dfof]hg ug{ kfOg] 5}g .

ls:tfjGbL jf ;d dfl;s ls:tf (Equal Monthly Installment, EMI) df k|bfg ul/Psf

shf{x?sf] xsdf shf{sf] ;fFjf tyf Aofh lgoldt /x]sf] cj:yfdf b]xfosf] To:tf] shf{sf]

nflu k'g/;+/rgf jf k'g/tflnsLs/0f ;/x yk shf{ gf]S;fgL Joj:yf sfod ug{' kg]{5}g .

-c_ shf{sf] ls:tf clu|d e'StfgL ePsf] -Prepayment_ sf/0fn] ls:tfjGbLsf] /sd Pjd\

ls:tf ;+Vof sd ePdf .

-cf_ kl/jt{gzLn Aofhb/ ePsf shf{sf] Aofhb/ kl/jt{g ePsf] sf/0faf6 shf{sf]

;dofjlw tyf ls:tf /sd kl/jt{g ePdf . o; k|;Fudf Aofhb/ a9]/ shf{sf]

;dofjlw tyf ls:tf ;+Vof ylkg uPdf shf{ :jLs[t ug]{ ;dodf lgwf{/0f ul/Psf

ls:tf /sd 36fpg kfOg] 5}g . To:t}, Aofhb/ sd eO{ shf{sf] ;dofjlw tyf ls:tf

;+Vof 36\g uPdf klg shf{ :jLs[t ug]{ a]nfdf lgwf{l/t ls:tf /sd 36fpg kfOg]

5}g .

-v_ k'g/;+/rgf jf k'g/tflnsLs/0f ul/Psf shf{sf] ;fFjf ls:tf tyf Aofhsf] e'QmfgL nuftf/

b'O{ jif{;Dd lgoldt ePsf] cj:yfdf To:tf shf{x?nfO{ c;n shf{df kl/0ft ug{ ;lsg] 5 .

-u_ a}+s tyf ljQLo ;+:yfaf6 shf{ k|jfx ePsf kl/of]hgfx?sf] Aofhdf j[l4, cGo nfutdf j[l4

jf pTkfbg Ifdtfdf j[l4 eO{ z'?df tf]lsPsf] shf{ e'Qmfg ug]{ cjlw -Repayment Schedule_

df shf{ r'Qmf ug{ ;Sg] l:ylt g/x]sf C0fLx?dWo] /fli6«o k|fyldstfdf /x]sf xfO{8«f]kfj/,

s]jnsf/, l;d]G6 jf cGo k"jf{wf/ lgdf{0f ;DaGwL kl/of]hgfx?nfO{ b]xfosf zt{x? k'/f u/L

89

k'g/tflnsLs/0f÷k'g/;+/rgf u/]sf] cj:yfdf ! k|ltzt dfq shf{ gf]S;fgL Joj:yf sfod

ug{ ;lsg] 5 . o;/L k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf shf{x?nfO{ c;n shf{sf] ?kdf

juL{s/0f ug{ ;lsg] 5 .

-c_ kl/of]hgf lgliqmo geO{ ;~rfng d} /x]sf] jf ;~rfng z'? x'g] qmddf /x]sf] x'g'kg]{, /

-cf_ z'?df shf{ k|jfx ubf{ lgwf{/0f ul/Psf] u|]; -Moratorium_ cjlw eGbf kl5sf] cjlwdf

kfs]sf] Aofh k'FhLs[t u/L cfDbfgL afWg gkfOg] .

-3_ a}+s tyf ljQLo ; +:yfx?n] s'v'/fkfng Joj;fosf nflu k|jfx u/]sf] shf{ a8{ˆn' /f]usf

sf/0f ;fljssf] e'QmfgL tflnsf jf zt{ adf]lhd r'Qmf ug{ g;Sg] eO{ shf{ k'g/;+/rgf jf

k'g/tflnsLs/0f ug'{ k/]df Ps k6snfO{ C0fLsf] C0f ltg]{ lnlvt of]hgf, lwtf] ;'/If0fsf]

kof{Kttf / eljiodf C0f ltg{ ;Sg] Ifdtfsf cfwf/df k'g;+/rgf jf k'g/tflnsLs/0f u/]sf]

cj:yfdf ! k|ltzt dfq shf{ gf]S;fgL Joj:yf sfod ug{ ;Sg] u/L

k'g/tflnsLs/0f÷k'g/;+/rgf ug{ ;lsg] 5 . o;/L k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf

shf{x?nfO{ c;n shf{sf] ?kdf juL{s/0f ug{ ;lsg] 5 .

-ª_ ;]o/sf] lwtf]df k|bfg u/]sf] shf{x?nfO{ k'g/;+/rgf jf k'g/tflnsLs/0f ug{ kfOg] 5}g .

-#_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] k|jfx u/]sf] shf{ lgIf]k tyf shf{ ;'/If0f sf]ifaf6

;'/If0f u/fPsf] jf aLdf u/fPsf] cj:yfdf To:tf] ;'/If0f u/]sf] shf{sf] nflu ug'{ kg]{{ shf{

gf]S;fgL Joj:yf -Loan Loss Provision_ df &% k|ltzt 5'6 lbO{ afFsL @% k|ltzt dfq Joj:yf

u/] k'Ug] 5 .

-$_ a}+s tyf ljQLo ;+:yfx?n] z'? ;]o/ lgisfzg -Initial Public Offering - IPO_ x'Fbfsf] cj:yfdf

;]o/ vl/bsf nflu a'emfOg] cfj]bgsf] cw{s§Lsf] ;'/If0fdf o; lgb]{zgsf] a'Fbf g+= !% df ePsf]

Joj:yf ljkl/t s'g} lsl;dsf] shf{ k|jfx ug{ kfOg] 5}g . To:tf] shf{ k|jfx u/]sf] xsdf ;DalGwt

a}+s tyf ljQLo ;+:yfn] zt k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .

-%_ JolQmut÷;+:yfut hdfgLdf shf{ k|bfg ubf{ C0fLsf] JolQmut hdfgL /sd a/fa/sf] cGo s;}sf]

bfjL gnfUg] ;DklQsf] laj/0f clgjfo{ ?kdf lng' kg]{5 . JolQmut÷;+:yfut hdfgLdf dfq} k|jflxt

shf{nfO{ klg pk/f]Qmfg';f/ juL{s/0f u/L c;n, sd;n / z+sf:kb shf{df kg]{ eP ;f] ju{df

tf]lsPsf] k|ltztsf] cltl/Qm aL; k|ltzt yk u/L shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 . cGo

rn, crn ;DklQsf] ;'/If0fn] gvfDg] eO{ yk ;'/If0f jfkt JolQmut÷;+:yfut hdfgt ;d]t lnO{

shf{ k|jfx u/]sf] cj:yfdf ;'/If0fn] gvfd]sf] shf{df ;d]t cltl/Qm aL; k|ltzt shf{ gf]S;fgL

Joj:yf ug'{kg]{5 .

t/, JolQmut÷;+:yfut hdfgLdf k|jfx ePsf b]xfosf shf{x?df yk shf{ gf]S;fgL Joj:yf sfod

ug{ clgjfo{ x'g] 5}gM

-s_ qm]l86 sf8{ shf{ .

-v_ O=k|f= lgb]{zg g+= # sf] a'Fbf g+= # sf] v08 -v_ df plNnlvt ;+:yfx?nfO{ k|bfg u/]sf] shf{ .

-u_ b]xfosf zt{x?sf] kfngf x'g] u/L k|jfx ePsf] ? !% nfv;Ddsf] JolQmut shf{ .

-c_ Ohfhtkq k|fKt ;+:yfsf] shf{ gLltdf o; lsl;dsf shf{ k|jfx, cg'udg tyf c;'nL

;DaGwdf :ki6 pNn]v u/]sf] x'g'kg]{ .

-cf_ o; lsl;dsf shf{ k|jfxsf nflu Ohfhtkq k|fKt ;+:yfsf] ;~rfns ;ldltaf6 5'6\6}

k|f]8S6 k]k/ :jLs[t u/fO{ nfu' u/]sf] x'g' kg]{ / shf{ k|jfx ubf{ k|f]8S6 k]k/ k"0f{ kfngf

u/]sf] x'g'kg]{ .

-O_ C0fLsf] cfDbfgLsf] ;|f]tn] shf{ e'QmfgL ug{ ;Sg] :ki6 cfwf/ x'g'kg]{ . To:tf]

cfDbfgLsf] ;|f]t C0fLsf] a}+s tyf ljQLo ;+:yfdf /x]sf] vftfaf6 osLg u/]sf] x'g'kg]{ .

;fy}, C0fLn] clgjfo{?kdf :yfoL n]vf gDa/ (PAN) lnPsf] x'g'kg]{ .

-O{_ ;d dfl;s ls:tf -Equal Monthly Installment_ df shf{ e'QmfgL x'g] u/L e'QmfgL

tflnsf to x'g'kg]{ / o:tf] shf{sf] clwstd ;dofjlw % jif{ ;Dd dfq x'g] .

-p_ o:tf] shf{ s'n shf{sf] % k|ltzteGbf a9L k|jfx ug{ gkfO{g] .

90

-3_ v08 -s_ / -u_ adf]lhdsf shf{x? gAa] lbg eGbf a9L cjlwn] efsf gf3]df v/fa ju{df

juL{s/0f u/L zt k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{kg]{ .

-ª_ o:tf shf{x?sf] ljj/0f 5'§} tof/ ug'{kg]{ 5 .

-^_ Ohfhtkqk|fKt ;+:yfn] b]xfosf] cj:yfdf afx]s t];|f] kIfsf] lwtf]df dfq} k|jflxt shf{nfO{ o;

lgb]{zg adf]lhd juL{s/0f u/L c;n, sd;n / z+sf:kb shf{df kg]{ eP ;f] ju{df tf]lsPsf]

k|ltztsf] cltl/Qm aL; k|ltzt yk shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 . C0fLsf]

cGo;DklQsf] ;'/If0fn] gvfDg] eO{ yk ;'/If0f jfkt t];|f] kIfsf] lwtf] ;d]t lnO{ shf{ k|jfx u/]sf]

cj:yfdf ;d]t dfly pNn]v eP adf]lhd shf{sf] nflu yk Joj:yf ug'{ kg]{5 . o:tf shf{x?sf]

juL{s/0f ljj/0f 5'§} tof/ ug'{ kg]{5 .

-c_ C0fL JolQm ePdf lghsf] Psf3/ kl/jf/sf ;b:osf] gfddf ePsf] lwtf] .

-cf_ C0fL kmd{ ePdf ;f] kmd{sf] k|f]k|fO6/, ;fem]bf/ jf lghsf] Psf3/ kl/jf/sf ;b:osf] gfddf

ePsf] lwtf] .

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

gfddf ePsf] lwtf] .

t/ o; cl3 -kl/kq hf/L ldlt @)^(.#.@(_ k|jflxt shf{sf] xsdf @)&! c;f/ d;fGt;Dd jf

cfjlws shf{sf] xsdf clGtd ls:tf e'QmfgL cjlw;Dd o:tf] yk shf{ gf]S;fgL Joj:yf ug{ jfWo

x'g] 5}g .

-&_ a}+s tyf ljQLo ;+:yfx?n] JolQmut hdfgLdf k|jfx eO/x]sf] lzIff shf{ tyf n3' ljQLo ;+:yf

Pjd\ ;xsf/L ;+:yfx?nfO{ ljkGg ju{ shf{ cGtu{t nufgL u/]sf] shf{df dfly pka'Fbf -%_ adf]lhd

tf]lsPsf] shf{ gf]S;fgL Joj:yfdf cltl/Qm jL; k|ltzt yk shf{ gf]S;fgL Joj:yf ug'{ kg]{5}g .

-*_ Ohfhtkqk|fKt ;+:yfn] rfx]df dflyNnf] ju{sf] shf{ ;fk6x?nfO{ tNnf] ju{df juL{s/0f ug{ s'g}

aGb]h nufOPsf] 5}g . pbfx/0fsf nflu sd;n shf{nfO{ z+sf:kb jf v/fa shf{df / z+sf:kbnfO{

v/fj shf{df juL{s/0f ug{ kfOg] 5 .

-(_ Ohfhtkqk|fKt ;+:yfn] cfˆgf] shf{sf] l:ylt x]/L o; lgb]{zgdf tf]lsPsf] Go'gtd shf{ gf]S;fgL

Joj:yfsf] cltl/Qm yk shf{ gf]S;fgL Joj:yf sfod ug{ rfx]df To;/L yk shf{ gf]S;fgL ul/Psf

shf{ vftfx? :ki6 v'nfpg' kg]{5 .

-!)_ shf{÷;fk6 eGgfn] laN; vl/b tyf l8:sfp06 ;d]tnfO{ ;Demg' kg]{5 .

l6Kk0fLM ;lqmo shf{sf] nflu ul/Psf] shf{ gf]S;fgL Joj:yfnfO{ æ;fdfGo shf{ gf]S;fgL Joj:yf

(General Loan Loss Provision)Æ / lgliqmo shf{sf] nflu ul/Psf] shf{ gf]S;fgL Joj:yfnfO{

æljz]if shf{ gf]S;fgL Joj:yf (Specific Loan Loss Provision)Æ sf] ?kdf lnOg]] 5 .

!)= shf{ gf]S;fgL Joj:yfnfO{ ;dfof]hg ug{ kfpg] cj:yfM shf{ gf]S;fgL Joj:yfnfO{ b]xfosf] cj:yf afx]s

;dfof]hg ug{ kfOg] 5}g M–

-s_ shf{ ckn]vg ePdf,

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

sfod ubf{ e'QmfgL ePsf] xb;Ddsf] shf{ jfkt ul/Psf] shf{ gf]S;fgL Joj:yf,

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

lgoldt ePdf /

-3_ shf{ r'Qmf ePdf .

!!= u}/ a}+lsË ;DklQsf] gf]S;fgL Joj:yf / lnnfd laqmL ;DaGwdf

-!_ Ohfhtkqk|fKt ;+:yfx?n] ;sf/ u/]sf] u}/ a}+lsË ;DklQdf ;sf/ u/]s} ldltb]lv zt k|ltzt

gf]S;fgL Joj:yf sfod ug'{ kg]{5 .

-@_ u}/ a}+lsË ;DklQ laqmL ePsf] cj:yfdf tTsfn To:tf] ;DklQsf nflu v8f ul/Psf] gf]S;fgL

Joj:yfsf] cfjZos lx;fjldnfg ug{' kg]{5 .

91

-#_ Ohfhtkqk|fKt ;+:yfn] lwtf] ;'/If0fnfO{ u}/ a}+ls+Ë ;DklQsf] ?kdf ;sf/ ubf{ tyf ;sf/ u/]sf] u}/

a}+ls+Ë ;DklQ lnnfd laqmL ug]{ ;DaGwdf b]xfo adf]lhd ug'{ kg]{5 M

-s_ ?= @% nfveGbf a9L shf{ /sd aSof}tf /x]sf] u|fxssf] ;'/If0f ;DklQnfO{ u}/ a}+lsË ;DklQsf]

?kdf ;sf/ ubf{ ;DalGwt kIfnfO{ clgjfo{?kdf sfnf];"rLdf ;dfj]z ug'{ kg]{5 . t/, ?= @%

nfv ;Ddsf] shf{sf] xsdf ;DalGwt a}+s jf ljQLo ;+:yfn] g} lg0f{o u/L sfnf];"rLdf

;dfj]z ug{ ;Sg]5 .

-v_ cfˆgf] ;+:yfsf] gfddf /x]sf] u}/ a}+lsË ;DklQsf] lnnfd ug'{k'j{ :jtGq d"NofÍgstf{af6

oyfy{k/s d"NofÍg u/fpg' kg]{5 .

-u_ lwtf] ;'/If0f÷u}/ a}+ls+Ë ;DklQ lnnfd ;DaGwdf Ohfhtk|fKt ;+:yfn] kf/bzL{ / :ki6

Joj:yf u/L a}+s tyf ljQLo ;+:yfsf] lxt ;+/If0f x'g] u/L laqmL ug'{ kg]{5 .

-3_ o;/L u}/ a}+lsË ;DklQ ;sf/ u/L ln+bf lnnfd x'g g;s]sf] ;'/If0f jfkt /flvPsf] ;Dk"0f{

;DklQnfO{ g} lng' kg]{5, cf+lzs ?kdf dfq lng kfOg] 5}g .

-ª_ o;/L ;sf/ u/L lnPsf] ;DklQnfO{ oyf;Dej l56f] laqmL ug'{ kg]{5 . Ohfhtkqk|fKt ;+:yfsf]

cfˆg} k|of]hgnfO{ cfjZos ePdf ;f] sf] pkof]usf nflu ;~rfns ;ldltaf6 :jLs[t u/fO{ o;

a}+snfO{ ;d]t hfgsf/L u/fpg' kg]{5 .

-r_ u}/ a}+lsË ;DklQsf] ?kdf a}+s÷ljQLo ;+:yfn] ;sf/ u/]sf] ;DklQ lwtf] ;'/If0f wgL -u}/ a}+lsË

;DklQdf cfpg' cl3sf] wgL_ nfO{ lkmtf{ ubf{ u}/ a}+lsË;DklQ n]vf+sg ubf{sf] d"Nodf g36\g]

u/L ;DalGwt ;+:yf / ;DalGwt ;'/If0f wgLaLrsf] cfk;L jftf{åf/f ;DalGwt ;'/If0f wgLnfO{

dfq lwtf]÷;'/If0f lkmtf{ ug{ eg] of] lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .

!@= Credit Sale /Purchase/Re-purchase tyf Takeover ;DaGwL Joj:yf

!= o; a}+sn] tf]s]sf] k'FhLsf]if kof{Kt gePsf a}+s tyf ljQLo ;+:yfx?n] o; a}+ssf] k'j{ :jLs[lt glnO{

cGo s'g} klg a}+s tyf ljQLo ;+:yfx?af6 s'g} lsl;dsf] C0f, shf{ cflb vl/b u/L lng,

Discount u/L lng tyf Credit Sale/Purchase/Re-purchase / Takeover (CS,CP,RP & TO) ug{

kfpg] 5}g .

@= o; a}+sn] tf]s]sf] k'FhLsf]if kof{Kt ePsf a}+s tyf ljQLo ;+:yfx?n] CS, CP, RP & TO ubf{

b]xfosf zt{ aGb]hsf] clwgdf /xL ug{ ;Sg] 5g\ .

-s_ a}+s÷ljQLo ;+:yfn] CS, CP, RP & TO u/L lng' cl3sf] cj:yfdf ;d]t o; a}+sn] tf]s]sf]

k'FhLsf]if sfod u/]sf] x'g' kg]{5 .

-v_ CS CP, RP & TO u/L lng]÷lbg] ;DaGwdf a}+s÷ljQLo ;+:yfn] cfˆgf] shf{ gLltdf :ki6

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

-u_ cfly{s jif{sf] clGtd dlxgfdf CS, CP, RP & TO ;DaGwL sfo{ ug{ kfO{g] 5}g .

-3_ shf{ vl/b (Credit Purchase) ubf{ ;f] shf{ u|fxsaf6 c;'npk/ ug{ ;Sg] clwsf/ vl/b

ug]{n] lng' kg]{5 . ;f] sfo{sf] nflu ;DalGwt u|fxssf] ;xdlt ;d]t lng' kg]{5 .

-c_ shf{ vl/b u/L lng]n] ;f] vl/b u/]sf] shf{nfO{ cfˆgf] lx;fadf ;DalGwt zLif{ssf]

shf{ ;fk6 pk–zLif{sdf n]vfÍg ug'{ kg]{5 .

-cf_ shf{sf] zt{ / cj:yfsf] lj:t[t ljj/0f lnP/ dfq shf{ vl/b ug'{ kg]{5 .

-O_ shf{ vl/b u/L lng] a}+s tyf ljQLo ;+:yfn] ;DalGwt C0fLn] shf{ lnPsf] ldlt,

shf{sf] lsl;d, e'QmfgL cj:yf, ljutsf] shf{ sf/f]af/sf] cj:yf, hdfgtstf{sf]

x}l;ot, shf{ juL{s/0fsf] l:ylt cflb ljj/0fx? lnlvt ?kdf lng' kg]{5 .

-O{_ shf{ vl/b ug]{ a}+s tyf ljQLo ;+:yfn] shf{ juL{s/0fsf] ljBdfg Joj:yf tyf shf{

gf]S;fgL Joj:yf adf]lhdsf] shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .

-p_ shf{ vl/b u/L ln+bf o:tf] shf{ ;'/lIft /x]sf] tyf ;+:yfnfO{ kmfObfhgs eP÷gePsf]

af/] olsg x'g] cfwf/ v'Ng] sfuhftx? ;DalGwt shf{ kmfOndf cBfjlws ug'{ kg]{5 .

92

-pm_ shf{ gLltdf shf{ vl/b ;DaGwL Joj:yf /x]sf a}+s tyf ljQLo ;+:yfx?n] dfq shf{

vl/b u/L lnglbg ;Sg] 5g\ .

-ª_ CS, CP, RP & TO sf/f]af/sf] cw{jflif{s ljj/0f cw{jflif{s cjlw ;dfKt ePsf] ldltn] !%

lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

#= a}+s tyf ljQLo ;+:yfx?n] o;/L shf{ vl/b÷laqmL (Purchase and Sale) ubf{ sy+sbflrt

vl/bstf{ ;+:yfn] shf{ p7fpg g;s]df ;f] shf{ k'gM cfkmF}n] vl/b ug]{ (Credit Repurchase) zt{

/x]sf] cj:yfdf laqmLstf{ ;+:yfn] To:tf] shf{ Repurchase gu?~h]n Contingent Liability sf]

?kdf cfˆgf] ljQLo ljj/0fsf] ;Defljt bfloTj / n]vf ;DaGwL l6Kk0fLsf] cg';'rLdf b]vfpg'kg]{ /

o:tf] Contingent Liability nfO{ k'FhLsf]if u0fgf ug]{ k|of]hgsf] nflu !)) k|ltzt dfq hf]lvd ef/

k|bfg ug'{ kg]{5 .

$= s'g} a}+s tyf ljQLo ;+:yfx?aLr cGt/ a}+s sf/f]af/ cGtu{t lbPsf] ;fk6L jf csf]{ a}+s jf ljQLo

;+:yfdf /fv]sf] lgIf]k ;dodf c;'n pk/ x'g g;s]sf] cj:yfdf To:tf] ;fk6L jf lgIf]ksf] ;fFjf

tyf Aofh c;'n pk/ ug]{ k|of]hgsf] nflu ;fk6L jf lgIf]k lng] ;DalGwt a}+s jf ljQLo ;+:yfn]

k|jfx u/]sf] shf{ vl/b ug{ OR5's ;fk6L lbg] jf lgIf]k /fVg] a}+s jf ljQLo ;+:yfn] ;DalGwt

u|fxssf] ;xdltdf o; a}+ssf] k'j{ :jLs[lt lnO{ b]xfosf k|lqmof cjnDag u/L shf{ vl/b ug{ ;Sg]

5M

-s_ shf{ vl/b ubf{ s'n c;'n pk/ ug{ afFsL ;fFjf tyf Aofh /sdsf] bf]Jj/ eGbf sd gx'g]

u/L shf{ vl/b ug{' kg]{5 .

-v_ shf{ vl/b ug]{ / shf{ laqmL ug]{ ;+:yf aLr cfk;L ;dembf/Ldf oyfl:yltdf shf{ vl/b

tyf laqmL ug'{ kg]{5 .

-u_ shf{ vl/b ubf{ cf+lzs e'QmfgL ug{] u/L s'g} lsl;dn] shf{ vl/b ug{ kfOg] 5}g .

!#= ljQLo hdfgtsf] cfwf/df shf{ lbg tyf lgIf]k :jLsf/ ug{ gkfpg] ;DaGwL Joj:yf

:jb]zdf :yfkgf eO{ ;~rfngdf /x]sf a}+s tyf ljQLo ;+:yfx?n] hf/L u/]sf] ljQLo hdfgt (Financial

Guarantee) sf cfwf/df s'g} klg a}+s tyf ljQLo ;+:yfx?n] shf{/;'ljwf lbg tyf lgIf]k :jLsf/ ug{

kfpg] 5}g .

!$= lgIf]k /fVg tyf shf{sf] sf/f]af/ ug{] ;DaGwdf

!= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# afx]s cGo

k|rlnt sfg'g adf]lhd art kl/rfng tyf shf{sf] sf/f]af/ ul//x]sf ;+:yfx?df lgIf]k /fVg tyf

shf{sf] sf/f]af/ ug{ kfOg] 5}g .

@= a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# afx]s cGo k|rlnt sfg'g adf]lhd art kl/rfng tyf

shf{sf] sf/f]af/ ul//x]sf ;+:yfx?n] o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfdf lgIf]k

/fVg / lgIf]k /l;bsf] lwtf]df shf{ lng pko{'Qm pka'Fbf ! sf] Joj:yfn] afwf k'Ug]5}g . t/, o;/L

lgIf]k /l;bsf] lwtf]df shf{ lb+bf h'g a}+s÷ljQLo ;+:yfdf lgIf]k /fv]sf] xf] ;f]xL a}+s÷ljQLo

;+:yfaf6 dfq To:tf] shf{ k|bfg ug'{ kg]{5 . cfˆgf] lgIf]k /l;b /x]sf] ;+:yf afx]s cGo a}+s÷ljQLo

;+:yfaf6 o; cl3 k|jflxt shf{sf] xsdf e'QmfgL ldlt -Maturity Date_ kZrft gjLs/0f u/L

shf{ k|jfx ug{ kfOg] 5}g .

#= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] lgIf]k /l;b -Deposit Receipt_ sf] lwtf]df shf{ k|jfx ubf{

c+lst Aofhb/ -Coupon Rate_ eGbf sd Aofhb/ gx'g] u/L ;+:yfsf] shf{ gLlt lgb]{lzsfsf]

kl/lwleq /x]/ shf{÷;fk6 pknAw u/fpg ;Sg]5g\ . t/, g]kfn ;/sf/n] hf/L u/]sf]

C0fkq÷;'/If0fkqsf] lwtf]df shf{ k|jfx ubf{ plNnlvt Joj:yf nfu" x'g] 5}g .

$= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] s'g} klg JolQm, kmd{, sDkgL / cGo ;+ul7t ;+3

;+:yfx?af6 s'g} klg k|sf/sf] lgIf]k :jLsf/ ubf{ To:tf] lgIf]kdf lbOg] c+lst Aofhb/ -Coupon

Rate_ afx]s cGo s'g} klg k|sf/sf] z'Ns÷sld;g jf o:t} cGo zLif{saf6 a}+s tyf ljQLo

;+:yfnfO{ Jooef/ kg]{ s'g} k|sf/sf] cfly{s ;'ljwf lbg kfOg] 5}g .

93

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

klAns lnld6]8 sDkgLn] ;j{;fwf/0fdf ;fj{hlgs ;]o/ lgisf;g -Initial/Further Public Offering,

IPO/FPO) sf]] nflu ;]o/ laqmL v'Nnf u/]sf] klxnf]] ;ft sfo{lbg;Dd a}+s tyf ljQLo ;+:yfn] To:tf]

;]o/ vl/b ug]{ k|of]hgsf nflu s'g} klg lsl;dsf] shf{ ;'ljwf k|bfg ug{ kfpg] 5}g . t/, To;/L cfXjfg

u/]sf] klxnf] ;ft sfo{lbg ;Dddf klg dfu u/] adf]lhdsf] ;]o/sf nflu cfj]bg gk/]df -Fully

Subscribe gePdf_ ;f]sf] cf7f}F sfo{ lbgb]lv b]xfo adf]lhdsf zt{x?sf] clwgdf /xL IPO/FPO sf nflu

shf{ k|bfg ug{ ;Sg] 5g\ .

s= IPO/FPO sf] sfo{ ;Dkfbg ug{ lgo'Qm ePsf] lgisfzg k|aGws -Issue Manager) o; a}+ssf]

Ohfhtkqk|fKt ;+:yfsf] ;xfos sDkgL ePdf ;f] ;+:yfn] s'g} klg JolQm÷kmd{÷sDkgLnfO{

IPO/FPO sf nflu shf{ k|bfg ug{ kfpg] 5}g .

v= a}+s tyf ljQLo ;+:yfn] IPO/FPO df nufgL ug]{ nufgLstf{x?nfO{ k|bfg ug]{ shf{sf] sDtLdf %)

k|ltzt gub dflh{g /fv]/ dfq shf{ k|bfg ug'{ kg]{5 .

u= o;/L k|bfg ul/Psf] shf{sf] e'QmfgL cjlw a9Ldf lwtf]kq P]g, lgodfjnL / lwtf]kq;Fu ;DalGwt

lgod adf]lhd ;]o/ afF8kmfF8 u/L /sd lkmtf{ ug]{ cjlw;Dd x'g]5 . o:tf] shf{sf] k'g/;+/rgf /

k'g/tflnsLs/0f ug{ kfOg] 5}g .

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

kg]{5 .

ª= o:f/L k|jfx ePsf] shf{ c;n shf{df /x]sf] cj:yf afx]s cGo cj:yfdf zt k|ltzt shf{

gf]S;fgL Joj:yf ug'{ kg]{5 .

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

-s_ lwtf]kq ljlgdo ahf/df ;'rLs[t ;+:yfx?sf] ;]o/sf] lwtf]df a}+s tyf ljQLo ;+:yfaf6 k|jfx x'g]

Margin Lending k|s[ltsf]] shf{sf ;DaGwdf b]xfosf zt{x? kfngf u/]/ dfq ;f] cg';f/sf] shf{

k|bfg ug{ ;lsg] 5 .

-!_ o;/L k|jfx x'g] shf{sf] xsdf ;'/If0f afkt /flvg] ;]o/sf] d"NofÍg ubf{ g]kfn lwtf]kq

ljlgdo ahf/ lnld6]8af6 k|sflzt kl5Nnf] !*) sfo{ lbgsf] clGtd d"Nosf] cf};t d'No jf

;]o/sf] k|rlnt ahf/ d"NodWo] h'g sd x'G5, ;f] /sdsf] a9Ldf %) k|ltzt /sd;Dd dfq

;]o/ lwtf] shf{ k|jfx ug{ ;lsg] 5 . Psk6s k|jfx ul/;s]sf] o:tf] shf{sf] ;'/If0fdf /x]sf]

;]o/sf] k'g/d"NofÍg u/L ;f]sf] cfwf/df yk shf{ ;Ldf sfod ug{ jf yk shf{ k|bfg ug{

kfOg] 5}g .

-@_ Margin Call ;DaGwL Joj:yf M

-s_ ;]o/sf] ahf/ d"Nodf x'g] kl/jt{gsf] sf/0fn ] Margin Call ug{' k/]df ;DalGwt a}+s

tyf ljQLo ;+:yfn] ;f] sf] d'No cg'udg u/L a9Ldf & lbgleqdf lgb]{lzt ;Ldfleq

Nofpg C0fL u|fxsnfO{ ;"lrt u/L Margin Call ug{' kg]{5 .

t/, ;'/If0fdf /flvPsf] ;]o/sf] d"Nodf !) k|ltzt;Ddn] 36]sf] cj:yfdf

Margin Call ug{ afWo x'g] 5}g . ;fy}, ;'/If0fdf /flvPsf] ;]o/sf] d'No s'n shf{

aSof}tf /sdsf] 8]9 u'0ff eGbf a9L ePsf] cj:yfdf o:tf] Margin Call ug'{ kg]{5}g .

-v_ v08 -s_ adf]lhd ;'rgf hf/L u/]kl5 ;DalGwt a}+s tyf ljQLo ;+:yfn] Margin Call

u/]sf] ldltn] #% lbgleq ;DalGwt C0fL÷u|fxsaf6 Margin jfktsf] /sd hDdf u/fO{

;Sg' kg]{5 .

-u_ v08 -v_ cg'?k gePdf To;kl5sf] & lbgleqdf To;/L ;'/If0f /flvPsf] ;]o/ lwtf]kq

ljlgdo ahf/ dfkm{t\ laqmL u/L shf{ c;'npk/ ul/;Sg' kg]{5 .

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

Joj:yf sfod ug'{ kg]{5 .

94

-#_ o;/L k|jfx ePsf] shf{sf] cjlw Ps jif{eGbf a9L x'g] 5}g . ;]o/ lwtf] shf{ -Margin type

Lending_ pkef]u ul//x]sf C0fLn] cfkm"n] lnPsf] shf{sf] ;Dk"0f{ aSof}tf Aofh e'QmfgL u/L

shf{ lgoldt /x]sf] cj:yfdf To:tf] shf{ gjLs/0f ug{ ;lsg] 5 .

t/, cGo k|of]hgsf] nflu k|jfx ePsf] shf{sf] nflu yk ;'/If0f:j?k C0fLn] lbPsf] ;]o/

lwtf]sf] xsdf of] Joj:yf nfu" x'g] 5}g . ;DalGwt a}+s÷ljQLo ;+:yfn] shf{ k|of]hgsf

;DaGwdf cfjZos ;'rgf, tYof+s / ljj/0f ;DalGwt shf{ kmfOndf cBfjlws u/]sf] x'g'

kg]{5 . ;f] ;DaGwdf yk lwtf] ;'/If0f:j?k lnOg] To:tf] ;]o/, cltl/Qm lwtf]sf] ?kdf dfq

/xg] 5 .

-$_ b]xfosf cj:yfdf /x]sf ;+:yfx?sf] ;]o/sf] lwtf]df shf{ k|bfg ug{ kfOg] 5}g .

-s_ o; a}+saf6 ;d:ofu|:t 3f]if0ff ePsf jf lgb]{zg adf]lhd k'FhL sf]if cg'kft sfod gu/]sf

a}+s tyf ljQLo ;+:yfx?

-v_ g]6jy{ C0ffTds ePsf ;+:yfx?,

-u_ g]kfn lwtf]kq ljlgdo ahf/ lnld6]8n] ;"rLs/0faf6 x6fPsf (Delisted) ;+:yfx?,

-3_ cfly{s jif{ ;dfKt ePsf] Ps jif{ cjlw k'/f x'Fbf ;d]t clGtd n]vfk/LIf0f gug]{

;+:yfx?,

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

tyf ljQLo ;+:yfsf] cfˆgf] shf{ gLlt÷lgb]{lzsfdf :ki6 Joj:yf eO{ cGo shf{ k|bfg u/]

;/x cjnDag ug'{ kg]{ ;Dk"0f{ k|ls|of k'/f u/]sf] x'g' kg]{5 .

-^_ o:f/L k|jfx ePsf] shf{ c;n shf{df /x]sf] cj:yfdf afx]s cGo cj:yfdf zt k|ltzt

shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .

-&_ a}+s tyf ljQLo ;+:yfx?n] j9Ldf cfˆgf] k|fylds k'FhL (Core Capital) a/fa/sf] /sd;Dd

dfq o; k|s[ltsf] shf{ k|jfx ug{ ;Sg]5 . ;fy}, o;/L shf{ k|bfg ubf{ a}+s tyf ljQLo

;+:yfn] Pp6f ;'rLs[t sDkgLsf] ;]o/sf] xsdf cfˆgf] k|fylds k'FhL (Core Capital) sf]

a9Ldf @% k|ltztdf ggf£g] u/L dfq shf{ k|jfx ug'{ kg]{5 .

o; k|of]hgsf] nflu k|fylds k'FhL (Core Capital) eGgfn] 7Ls cl3Nnf] qodf;sf] cfGtl/s

n]vfk/LIf0f ePsf] ljQLo ljj/0fsf] cfwf/df sfod x'g cfPsf] k|fylds k'FhL ;Demg' kb{5 .

-*_ ljutdf cfˆgf] k|fylds k'FhL (Core Capital) eGbf a9L shf{ k|bfg u/]sf a}+s tyf ljQLo

;+:yfn] lgwf{l/t ;Ldfdf gcfP;Dd o:tf] k|s[ltsf] yk shf{ k|jfx ug{ kfOg] 5}g .

-(_ a}+s tyf ljQLo ;+:yfx?n] o:tf] shf{ k|jfx ubf{ ef}lts z]o/sf] xsdf ;Ssn k|df0fkq lwtf]

/fv]/ / cef}lts z]o/sf] xsdf k|rlnt Joj:yf adf]lhd lwtf] aGwsL ePsf] k|df0f lnP/

shf{ k|bfg ug'{ kg]{5 .

t/, a|f]s/n] hdfgt lbg] ;DaGwL k|lqmof af/]df g]kfn lwtf]kq jf]8{ / g]kfn lwtf]kq ljlgdo

ahf/ ln= n] cfjZos Joj:yf u/]sf] cfwf/df z]o/sf] ;Ssn} k|df0fkq k|fKt gePsf]

cj:yfdf klg a|f]s/sf] hdfgt / z]o/ vl/b÷ljqmL /l;bsf cfwf/df cfjZos dflh{g sfod

u/L a9Ldf Ps jif{sf] nflu shf{ k|bfg ug{ o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g . o:tf]

shf{af6 ;[hgf x'g ;Sg] hf]lvd Go"gLs/0fsf] nflu Ohfhtkq k|fKt ;+:yfn] pko'Qm Joj:yf

ldnfpg' kg]{5 .

-v_ a+}s tyf ljQLo ;+:Yffx?n]] lwtf] ;'/If0f lnPsf ;]o/sf ;DaGwdf M

!= a}+s tyf ljQLo ;+:yfx?n] lwtf] ;'/If0f lnPsf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?sf]

;]o/ ;sf/ u/L shf{ c;'nL ug{ kfOg] 5}g .

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

;sf/ ul/Psf ;]o/x? clgjfo{ ?kn] laqmL ug{' kg]{5 . ljz]if sf/0fjz laqmL x'g g;sL

afFsL /x]sf ;]o/x?sf] xsdf ;]o/ ;sf/ u/]sf] d'No a/fa/n] x'g cfpg] /sdsf] zt k|ltzt


95

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

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

-s_ ;+:yfks ;]o/ lwtf] /fvL shf{ k|jfx ubf{ cfO{kg]{ hf]lvd lgoGq0f Pjd\ Joj:yfkg ug{] cfjZos

pkfox? cjnDag ug'{ kg]{5 .

-v_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ! k|ltzt eGbf a9L ;+:yfks ;]o/ wf/0f u/]sf

;+:yfks÷;+:yfks ;d'xsf ;]o/wgLx¿n] cfkm"n] wf/0f u/]sf] ;+:yfks ;]o/dWo] %) k|ltzt eGbf

a9L ;]o/ lwtf] /fvL shf{ lng kfpg] 5}gg\ . o;k'j{ ;f] ;LdfeGbf a9L ;]o/ lwtf] /fvL shf{

pkof]u ul//x]sfsf] xsdf pQm shf{sf] e'QmfgL ldlt jf @)^* c;f/ d;fGtdWo] h'g klxn] x'G5,

;f] ;doleq tf]lsPsf] ;Ldfdf NofO;Sg' kg]{5 . lwtf] /f]Ssf u/L clen]v /fVg] j}+s jf ljQLo

;+:yfn] o; Joj:yfsf] kfngf x'g] ul/dfq lwtf] /f]Ssf /fVg'kg]{5 .

-u_ ;+:yfks ;]o/sf] lwtf]df shf{ k|jfx ug]{ k|of]hgsf nflu ;'/If0f afkt /flvg] ;]o/sf] d"NofÍg ubf{

;fwf/0f ;]o/sf] +kl5Nnf] !*) sfo{ lbgsf] cf};t d"Nosf] a9Ldf %) k|ltzt d'No jf ;+:yfks

;]o/sf] clGtd sf/f]af/sf] d"NodWo] h'g sd x'G5, ;f]sf] cfwf/df d'No sfod ug'{ kg]{5 . o;/L

sfod ul/Psf] d"Nosf] a9Ldf %) k|ltzt /sd;Dd dfq shf{ lbg ;lsg] 5 . Psk6s k|jfx

ul/;s]sf] o:tf] shf{sf] ;'/If0fdf /x]sf] ;]o/sf] k'g/d"NofÍg u/L ;f] sf] cfwf/df yk shf{ ;Ldf

sfod ug{ jf yk shf{ k|bfg ug{ kfOg] 5}g . t/, ahf/ d'No sd eO{ shf{ c;'/lIft ePsf]

cj:yfdf yk ;'/If0fsf] Joj:yf ug'{ kg]{5 .

-3_ ;+:yfks ;]o/ lwtf]aGws /fvL shf{ k|jfx ubf{ To:tf] ;]o/nfO{ u}/ a}+lsË ;DklQ (Non-Banking

Asset) df n}hfg kfO{g] 5}g / o;/L lwtf]jGws /flvPsf] ;+:yfks ;]o/ e'QmfgL cjlw gf3]sf] ^

dlxgfleq k|rlnt sfg'g / o; a}+ssf] lgb]{zgsf] clwgdf /xL laqmL u/L ;Sg' kg]{5 .

-ª_ ;+:yfks ;]o/ lwtf]aGws /fvL shf{ k|jfx ePsf] cj:yfdf To:tf] shf{sf] e'QmfgL cjlw ls6fg

ug'{ kg]{5 / To:tf] cjlw Ps jif{ eGbf a9L x'g] 5}g .

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

kfOg] 5}g .

-5_ ;+:yfks ;]o/ lwtf]aGws /fvL shf{ k|jfx ubf{ c;n shf{ afx]s cGo cj:yfdf ztk|ltzt shf{


-h_ tf]lsPsf] e'QmfgL cjlwdf shf{ r'Qmf gu/]df ;+:yfks÷;~rfnsnfO{ sfnf] ;'rLdf ;dfj]z ug'{kg]{

sf/0f ;lxt #% lbgsf] ;'rgf lbO{ & lbg leq clgjfo{ ?kdf sfnf];"rL (Black Listing) df /fVg

l;kmfl/z ug'{ kg]{5 . ;f] ;DaGwL Joj:Yff C0f k|jfx ubf{ g} C0fLnfO{ shf{ ;Demf}tf (Loan deed)

df pNn]v ug'{ kg]{5 .

-em_ dfly -s_ b]lv - h_ ;Dd plNnlvt Joj:yfx? a}+s tyf ljQLo ;+:yfx?n] cfˆgf] shf{ gLlt÷

ljlgoddf :ki6 ?kdf pNn]v ug'{ kg]{5 .

!*= a}+s hdfgt -Bank Guarantee_ ;DaGwdf

-s_ a}+s tyf ljQLo ;+:yfx?n] hf/L u/]sf a}s hdfgt (Bank Guarantee) afktsf] /sd Beneficiary nfO{ e'QmfgL lbg' kg]{ cj:yfdf dfu bfjL k/]sf] ;ft sfo{ lbgleq e'QmfgL lbg]÷glbg] ;DaGwdf

6'Ëf] nufO;Sg' kg]{5 . ;fy}, International Chamber of Commerce, Uniform Rules for Demand

Guarantee (URDG) cGtu{t hf/L a}+s hdfgtx?sf] xsdf eg] URDG df ePsf Joj:yfx?sf]

clwgdf /xL e'QmfgL ;DjGwL lg0f{o ug'{ kg]{5 .

-v_ o:f/L bfjL k/]sf] ;ft sfo{ lbgleqdf a}+s hdfgt hf/L ug]{ ;+:yfn] Beneficiary nfO{ e'QmfgL lbg'

kg]{ cj:yfdf kof{Kt cfwf/ lagf e'QmfgL gu/]df ;DalGwt a+}s tyf ljQLo ;+:Yffsf] o; a}+sdf

/x]]sf] vftf÷ o; a}+sn] cfb]z lbPsf] a}+ssf] vftfaf6 s§f u/L ;DalGwt Beneficiary nfO{ e'QmfgL

ug{ ;lsg] 5 .

-u_ o;/L e'QmfgLsf nflu bfjL k/]sf] hdfgt afktsf] ;Defljt bfloTjnfO{ k'FhLsf]ifsf] cg'kft u0fgf

ug]{ k|of]hgsf nflu @)) k|ltztn] hf]lvd ef/ k|bfg ug'{ kg]{5 .

96

!(= cGt/a}+s sf/f]af/÷;fk6L÷nufgL ;DaGwdf

o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?n] Pscfk;df k|bfg ug]{ ;fk6LnfO{ lgoldt shf{ ;fk6 -Regular

Credit Facility_ sf] ?kdf geO{ cGt/a}+s sf/f]af/÷;fk6L -Interbank Transactions/Borrowings_ sf]

?kdf dfq k|of]u ug{ kfOg]5 . cGt/a}+s ;fk6Lsf] cjlw a9Ldf & lbg;Dd dfq x'g]5 .

@)= :jLs[t ef}uf]lns sfo{If]qleq dfq shf{ k|jfx ug'{kg]{ ;DaGwdf

Ohfhtkqk|fKt ;+:yfx?n] xfo/kr]{h shf{ afx]s crn ;DklQ lwtf] /fvL shf{ k|jfx ubf{ To:tf] shf{sf]

lwtf] / kl/of]hgf÷Joj;fo cfˆgf] ef}uf]lns sfo{If]qleq x'g'kg]{5 . ef}uf]lns sfo{If]q aflx/ ePsf] To:tf]

shf{ c;'nL geP;Dd zt k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .

@!= l6=cf/=shf{ (Trust Receipt Loan) ;DaGwdf

6«i6 l/l;K6 shf{ (TR Loan), laN; l8:sfplG6Ë jf To:t} k|s[ltsf cfoft shf{ k|bfg ubf{ clwstd

!@) lbg;Ddsf] cjlwsf] nflu dfq shf{ k|jfx ug{ kfOg]] 5 . t/, @)&$ c;f/ d;fGt;Ddsf nflu

o:tf] cjlw !%) lbg sfod ul/Psf] 5 .

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

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] s'g} klg lsl;dsf] r]ssf] lwtf]÷;'/If0fdf shf{ k|jfx ug{ kfOg]

5}g . ;fy,} :jb]zL r]ssf] lSnol/Ë ;f]lx lbg ug{ ;lsg] ePsf]n] o:tf r]s vl/b ug{ kfOg] 5}g .

@#= Revolving k|s[ltsf JolQmut shf{sf] ;DaGwdf

a}+s tyf ljQLo ;+:Yffx?n] Overdraft nufotsf Revolving k|s[ltsf JolQmut shf{x? k|jfx ubf{ ?= &%

nfv;Dd dfq k|jfx ug{ ;Sg] 5g\ . of] lgb]{zg hf/L x'g' cl3 k|jflxt To:tf shf{sf] xsdf @)&$ c;f/

d;fGtleq pQm ;Ldfdf NofO{;Sg' kg]{5 . a}+s tyf ljQLo ;+:yfx?n] Revolving k|s[ltsf JolQmut

shf{df k|jflxt shf{sf] ljj/0f g]=/f=a}+s lgb]{zg kmf=g+= @=$ adf]lhdsf] 9fFrfdf tof/ u/L q}dfl;s

ljj/0f o:tf] ;dofjwL ;dfKt ePsf] k}+lt; lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z

ug'{kg]{5 .

t/, Ohfhtkqk|fKt ;+:yfsf] cfˆg} d'2lt lgIf]k /l;b / ;'g rfFbLsf] lwtf]df shf{ k|bfg ug{, zt k|ltzt

gub dflh{gdf hdfgt hf/L ug{ tyf g]kfn ;/sf/ tyf g]kfn /fi6« a}+s C0fkqsf] lwtf]df shf{ k|bfg

ug{ Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .

@$= C0fLn] :yfoL n]vf gDa/ lnPsf] x'g'kg]{ ;DaGwdf

a}+s tyf ljQLo ;+:yfx?n] 5'§f 5'§} jf Psd'i6 u/L ?= ! s/f]8 jf ;f] eGbf a9L /sdsf] shf{ s'g}

JolQmnfO{ k|jfx ug'{ k/]df To:tf] JolQmn] clgjfo{ ?kdf :yfoL n]vf gDa/ -PAN_ lnPsf] x'g'kg]{5 . ;fy}

PsLs[t lgb]{zgsf] lgb]{zg g+ # sf] j'bf g+ ^ cg';f/ C0fL Pp6} ;d'x cGtu{t kg]{ ePdf To:tf] ;d'xn] ?

! s/f]8 jf ;f] eGbf a9L /sdsf] shf{ lnPsf] cj:yfdf pQm ;d'x cGtu{tsf] s'g} JolQmnfO{ ? ! s/f]8

eGbf sd /sdsf] shf{ k|jfx ug'{k/]sf] cj:yfdf ;d]t clgjfo{ ?kdf :yfoL n]vf gDa/ -PAN_ lnPsf]

x'g'kg]{5 .

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

;DaGwdf

-!_ Ohfhtkqk|fKt ;+:yfn] csf]{ Ohfhtkqk|fKt ;+:yfsf ;~rfns, k|d'v sfo{sf/L clws[t jf Joj:yfkg

txsf] kbflwsf/LnfO{ lzIff shf{, xfo/ kr]{h shf{, 3/ shf{ jf 3/fo;L k|of]hgsf ;fdu|L shf{ afx]s

lghx?sf] JolQmut gfddf cGo s'g} lsl;dsf shf{ k|jfx ug{ ;Sg] 5}gg\ .

t/ ;/sf/L C0fkq, d'4lt /l;b, ;'grfFbLsf] lwtf]df jf Credit Card cGtu{t shf{ lng o;

Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g . of] lgb]{zg hf/L x'g' k'j{ lnPsf] shf{ @)&! c;f/ d;fGtleq

lgoldt ug'{ u/fpg' kg]{5 .

-@_ Ohfhtkqk|fKt ;+:yfn] s'g}klg Ohfhtkqk|fKt ;+:yfsf sfo{sf/L k|d'v jf Joj:yfkg txsf]

kbflwsf/Lsf] clwsf+z :jfldTj /x]sf] kmd{, sDkgL jf ;+:yfdf s'g} klg lsl;dsf] shf{ k|jfx ug{

;Sg] 5}gg\ . of] lgb]{zg hf/L x'g'k"j{ k|jfx eO{;s]sf] shf{sf] xsdf e'QmfgL cjlw ;dfKt eO{ ;s]kl5

97

gjLs/0f ug{ kfOg] 5}g . o; k|of]hgsf] nflu clwsf+z :jfldTj eGgfn] %) k|ltzt eGbf a9L

:jfldTj ePsf] kmd{, sDkgL jf ;+:yf ;Demg' kb{5 .

@^= PsfpG6k]oL r]s dfkm{t shf{ /sd lgsf;f ug'{ kg]{ ;DaGwdf

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] s'g} klg sDkgL÷kmd{ jf ;+ul7t ;+3÷;+:yfnfO{ :jLs[t shf{sf]

/sd lgsf;f ubf{ ;DalGwt a}+s÷ljQLo ;+:yfdf g} vftf vf]nL hDdf ug'{ kg]{5 . ;f] afx]ssf] cj:yfdf

C0fL sDkgL÷kmd{ jf ;+ul7t ;+3÷;+:yfsf] gfddf PsfpG6k]oL r]s÷kq÷ljB'tLo dfWodaf6 ;f]e}m

;DalGwt C0fLsf] vftfdf hDdf x'g] u/L shf{ /sd lgsf;f ug'{ kg]{5 .

@&= kof{j/0fLo k|efjsf] ljZn]if0f u/]/ dfq shf{ k|jfx ug]{ ;DaGwdf

s'g} klg k|s[ltsf pBf]ux?df a}+s tyf ljQLo ;+:yfx?n] shf{ nufgL ug'{k'j{ clgafo{ ?kdf kof{j/0fLo

k|efjsf] ljZn]if0f u/L shf{ k|jfx ug'{kg]{5 .

@*= e'QmfgL tflnsf ;DaGwdf

Ohfhtkqk|fKt ;+:yfx?n] k|jfx u/]sf] ls:tf c;'nL ;DaGwL sfo{tflnsf lgdf{0f ubf{ ls;fgn] pTkfbg

ug]{ afnL leq\ofpg] ;do / shf{sf] ls:tf e'QmfgL ug]{ ;do aLr ;s];Dd tfnd]n ldNg] lsl;dn] To:tf]

sfo{ tflnsf lgdf{0f ug'{kg]{5 .

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

hdfgt lbPsf] cj:yfdf hdfgLkqdf pNn]v u/]sf] /sdeGbf a9L /sdsf] nflu hdfgL lbg]

JolQm÷kmd{÷ sDkgL÷;+:yfnfO{ s'g} klg cj:yfdf lhDd]jf/ gu/fpg hdfgLkq tof/ ubf{ g} hdfgL

/sd, C0fsf] cjlw, C0fsf] k|of]hg, k|d'v C0fL, ;fIfL, hdfgtstf{sf] gfd, 7]ufgf, ;f] sf] ;gfvt

nufotsf ljifox? :ki6 ?kdf pNn]v x'g' kg]{5 .

#)= æJoj;flos s[lif tyf kz'kG5L shf{df k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{ljlw, @)&#Æ -sfo{ljlw

@=@ df ;+nUg_ adf]lhd k|jflxt shf{df g]kfn ;/sf/af6 k|bfg ul/Psf] cg'bfg /sd o; a}+sn] pknJw

u/fpg] 5 . pQm sfo{ljlw adf]lhd shf{ k|jfx u/L g]kfn ;/sf/af6 kfpg' kg]{ Jofh cg'bfg jfktsf]

/sdnfO{ kF'hLsf]if cg'kft u0fgf k|of]hgsf nflu ;/sf/ dflysf] bfjL ;/x z"Go k|ltzt hf]lvd ef/

k|bfg ug{ ;lsg]5 .

#!= lwtf] km's'jf ;DaGwdf

a}+s tyf ljQLo ;+:yfn] cfk'mn] u/]sf] shf{ nufgL adf]lhd c;'n pk/ ug'{ kg]{ ;Dk"0f{ /sd c;'n eO{

;s]kl5 ;'/If0f jfkt /flvPsf] lwtf] tTsfn k'ms'jfsf] nflu ;DalGwt sfof{nodf n]vL k7fpg' kg]{5 .

#@= rfn'k'FhL k|s[ltsf shf{ ;DaGwL Joj:yfM

-!_ o; a}+saf6 Ohfhtkqk|fKt æsÆ, / ævÆ ju{sf ;+:yfn] k|jfx ug]{ rfn' k'FhL k|s[ltsf shf{ -

cf]e/8«fkm\6 shf{, rfn' k"FhL shf{, Sof; s|]8L6 shf{, l8df08 nf]g, 6«i6 l/l;K6 shf{, cNksfnLg shf{

cflb / æsÆ ju{sf ;+:yfsf] xsdf xfOkf]lys];g shf{ ;d]t_ pkof]u ug]{ u|fxsx?af6 x'g] ax'a}+lsË -

Multiple Banking_ sf/f]jf/nfO{ Jojl:yt ug{ b]xfosf] Joj:yf hf/L ul/Psf] 5 M–

-s_ Ohfhtkqk|fKt ;+:yfn] shf{ k|jfx jf gjLs/0f ug'{k'j{ u|fxsaf6 clgjfo{ ?kn] shf{ sf/f]af/

;DaGwL :jM3f]if0ff g]=/f=a}+s lgb]{zg kmf=g+= @=^ adf]lhdsf] 9fFrfdf lnO{ pQm :jM3f]if0ff cg';f/sf]

ljj/0f / shf{ ;'rgf s]Gb| lnld6]8af6 k|fKt ljj/0f le8fO{ u|fxsn] lnPsf] shf{ olsg ug'{kg]{5 .

-v_ Ohfhtkqk|fKt ;+:yfn] ?=! s/f]8 jf ;f] eGbf a9L /sdsf] rfn' k'FhL k|s[ltsf shf{ k|jfx tyf

gjLs/0f ubf{ b]xfo adf]lhdsf zt{ tyf aGb]hsf] clwgdf /xL ug'{ kg]{5 .

-c_ u|fxsn] Ps eGbf al9 Ohfhtkqk|fKt ;+:yfaf6 rfn' k'FhL k|s[ltsf shf{ pkof]u ug]{÷u/]sf]

b]lvPdf To; lsl;dsf shf{ k|jfx÷gjLs/0f ug'{cl3 pQm u|fxsnfO{ shf{ k|jfx ug]{

;+:yfx? aLr Ps cfk;df kf/Lkf;' ;Demf}tf ug'{kg]{5 .

To:tf] ;Demf}tfdf ;DalGwt ;+:yfn] k|jfx ug]{ shf{ /sdsf] c+z, lwtf]sf] ljj/0f tyf

u|fxsn] k|bfg ug]{ lwtf]df ;DalGwt ;+:yfsf] :jfldTjsf] c+z ;d]t v'nfpg' kg]{5 .

sy+sbflrt shf{ c;'nL gePdf ckgfOg] shf{ c;'nL, lwtf] lnnfdL tyf ljjfb ;dfwfg

;DaGwL Joj:yf ;d]t pQm ;Demf}tfdf pNn]v ug'{ kg]{5 .

98

-cf_ ;DalGwt ;+:yfn] u|fxsnfO{ k|jfx ug]{ shf{sf] c+z lgwf{/0f ubf{ Stock tyf Receivables

nfO{ cfwf/ dfgL k|rlnt sfg'g tyf cfˆgf] shf{ gLltdf /x]sf] k|fjwfg adf]lhd shf{ ;Ldf

sfod ug{ ;Sg]5g .

-O_ Ohfhtkqk|fKt ;+:yfn] o; lsl;dsf] ax'a}+lsË sf/f]af/ u/L shf{ pkef]u ug]{ u|fxsx?sf]

ljj/0f g]=/f=a}+s lgb]{zg kmf=g+= @=% adf]lhdsf] 9fFrfdf a}+s ;'kl/j]If0f ljefudf q}dfl;s

?kdf k]z ug'{ kg]{5 .

-u_ Ohfhtkqk|fKt ;+:yfn] ?=! s/f]8 eGbf sd /sdsf] rfn' k'FhL k|s[ltsf shf{ k|jfx÷gjLs/0f ug'{

cl3 ;d]t cGo Ohfhtkqk|fKt ;+:yfaf6 To:tf] shf{ lnP glnPsf] olsg u/L To:tf] shf{ lnPsf]

cj:yfdf shf{ lbg] cGo Ohfhtkqk|fKt ;+:yfaf6 clgjfo{ ?kn] No Objection Letter lnP/ dfq

shf{ k|jfx÷gjLs/0f ug{'kg]{5 .

-@_ a}+s tyf ljQLo ;+:yfn] rfn' k'FhL k|s[ltsf shf{ k|bfg u/]sf] cj:yfdf ;DalGwt u|fxsaf6 cfˆgf]

Stock tyf Receivables sf] ljj/0f sDtLdf k|To]s tLg÷tLg dlxgfdf k|fKt ug'{ kg]{5 . ;f] ljj/0f

k|fKt eP kl5 Ohfhtkqk|fKt ;+:yfn] u|fxssf] Stock tyf Receivables sf] lg/LIf0f u/L Stock tyf

Ageing ;lxtsf] Receivables lg/LIf0f k|ltj]bg tof/ ug'{kg]{5 / ;f] k|ltj]bg ax'a}+lsËsf] xsdf

kf/Lkf;'df ;dfj]z Ohfhtkqk|fKt ;+:yfx? aLr cfk;df cfbfg k|bfg ug]{ Joj:yf ldnfpg' kg]{5 .

Stock tyf Receivables lg/LIf0f ubf{ s'n shf{ ;Ldfsf] nflu cfjZos kg]{ Stock tyf Receivables

sf] d'No sd x'g uPdf Ohfhtkqk|fKt ;+:yfn] To:tf] u|fxssf] shf{ ;Ldf k'g/fjnf]sg u/L gofF

shf{ ;Ldf sfod ug'{ kg]{5 . k|jfx e};s]sf] /sd a9L b]lvPdf ;Ldfleq Nofpg' kg]{5 .

;fy} Stock sf] lwtf]df shf{ k|jfx ug{] ePdf C0f k'0f{ ?kdf ;'/lIft x'g] u/L lwtf]df /x]]sf] ;DklQsf]

aLdf clgjfo{ ?kn] u/fpg' kg]{5 .

-#_ Ohfhtkqk|fKt ;+:yfn] u|fxssf] shf{ ;Ldf lgwf{/0f ubf{ ut jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f,

sDtLdf cfufdL # jif{;DDfsf] cg'dflgt ljQLo ljj/0f, u|fxsn] k]z u/]sf] Jofj;flos of]hgf cflbsf]

cfwf/df cfjZos rfn' k'FhL shf{sf] ;Ldf lgwf{/0f ug'{ kg]{5 .

t/ kl5Nnf] cf=j= sf] n]vfk/LIf0f ;DkGg x'g afFsL ePsf] :ki6 sf/0f ;lxt u|fxsn] To:tf] ljQLo

ljj/0f k]z x'g g;Sg] lgj]bg lbPdf Ohfhtkqk|fKt ;+:yfn] To:tf] ljQLo ljj/0f k]z ug{ dgfl;j

dflkmssf] ;do lbg ;Sg]5 / n3', 3/]n' tyf ;fgf pBf]u÷Joj;fonfO{ ?=@% nfv ;Ddsf] rfn' k'FhL

k|s[tLsf] shf{ k|jfx ubf{ cg'dflgt ljQLo ljj/0f lng clgjfo{ x'g] 5}g .

-$_ æuÆ au{sf ljQLo ;+:yfx?n] xfOkf]lys]zg tyf clwljsif{ shf{ k|jfx ug]{ kfpg] 5}gg\ .

##= Ohfhtkqk|fKt ;+:yfn] ?= ! ca{ jf ;f] eGbf a9L /sdsf] ax'–a}+lsË shf{ pkef]u ug]{÷ul//x]sf

C0fLx?sf] shf{ ;xljQLos/0f shf{df kl/0ft ug'{ kg]{5 . o; Joj:yf adf]lhd ;xljQLos/0f shf{df

kl/0ft gePsf ax'a}+lsË shf{nfO{ @)&$ c;f/ d;fGtb]lv ;'Id lgu/fgL ju{df juL{s/0f u/L ;f]xL

adf]lhdsf] shf{ gf]S;fgL Joj:yf ug'{ kg]{5 . t/, æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt a}+s tyf

ljQLo ;+:yfx?n] ljkGg ju{ shf{ cGtu{t n3'ljQ ljQLo ;+:yfx?nfO{ k|jfx ug]{ shf{sf] xsdf of]

Joj:yf adf]lhd ;xljQLos/0f shf{df kl/0ft ug{ clgjfo{ x'g] 5}g .

#$= Jofj;flos s[lif tyf kz'kfng, ;fgf tyf demf}nf Joj;fo Pjd\ e"sDkaf6 k|efljt If]qdf cfod"ns

lqmofsnfknfO{ k|f]T;flxt ug{ C0fLsf] C0f ltg{;Sg] Ifdtfsf cfwf/df a9Ldf ?= !) nfv;Ddsf] shf{

k|jfx ubf{ df]6/ af6f] gePsf] v]tLof]Uo hldgnfO{ klg a}+s tyf ljQLo ;+:yfn] lwtf]sf] ?kdf :jLsf/ ug{

;Sg]5g\ .

#%= skmL, ;'Gtnf, lrof h:tf s[lif pTkfbgd"ns Joj;fo / kz'kfng tyf b'UwhGo pTkfbgd"ns Joj;fosf

nflu ?= !) nfv;Ddsf] shf{ k|jfx ubf{ ;DefAotfsf cfwf/df kl/of]hgfs} lwtf]df shf{ k|jfx ug{ ;lsg]

5 . o; ;DaGwdf s'g} u'gf;f] ePdf ;DalGwt u|fxsn] :ki6 Joxf]/f v'nfO{ o; a}+sdf u'gf;f] ug{

;Sg]5 .

#^= cfly{s jif{ @)&@÷&# sf] ah]6 jQmJo tyf df}lb|s gLltdf Joj:yf eP adf]lhd …cfly{s k'g?4f/ sf]if

-:yfkgf / ;~rfng_ sfo{ljlw, @)&@Ú g]kfn ;/sf/ -dlGqkl/ifb\_ af6 :jLs[t eO{ sfof{Gjogdf cfPsf]

xF'bf o; a}+ssf] kq ;+Vof M a}=lj=lg=lj=÷gLlt÷kl/kq÷svu÷!#÷)&@÷&# ldltM @)&@÷!)÷!) ut] hf/L

ul/Psf] lgb]{zg adf]lhd a}+s tyf ljQLo ;+:yfx?n] pQm sfo{ljlwsf] sfof{Gjog ug{'kg]{5 .

99

#&= shf{ ;fk6sf] juL{s/0f ljj/0f k7fpg] ;DaGwdf

Ohfhtkqk|fKt ;+:yfn] cfly{s jif{sf] c;f]h, k';, r}t / c;f/ d;fGtdf shf{ juL{s/0f u/L ;+nUg

lgb]{zg kmf=g+= @=!, @=@ / @=# cg';f/sf ljj/0fx? qodf; ;dfKt ePsf] !% lbgleq o; a}+ssf] a}+s

tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

#*= lgb]{zg kfngf gu/]df x'g ;Sg] sf/jfxL

Ohfhtkqk|fKt ;+:yfn] of] lgb]{zg kfngf gu/]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhd

sf/jfxL x'g]5 .

#(= vf/]hL / jrfpm


PsLs[t lgb]{zg, @)&# sf] shf{÷;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yf O=k|f lgb]{zg

g+= @÷)&# af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&$ ;fpg ( ut] ;Dd hf/L ePsf

o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .



100

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

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

- === === === === === d;fGt _

-¿=bz nfvdf_

ut

qodf; ljj/0f

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

ul/Psf laN;

:jb]zL

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

o;

qodf;sf]

hDdf

ljkGg ju{ cGo

ljldt cljldt

!= ;lqmo shf{ ;fk6

c;n shf{

;'Id lgu/fgL

@= lgliqmo shf{ ;fk6

@=! k'g/;+/rgf÷k'g/tflnsLs/0f

@=@ sd;n

@=# z+sf:kb

@=$ v/fa

#= s'n shf{ ;fk6 -! ± @_

$= shf{ gf]S;fgL Joj:yf

$=! c;n

$=@ ;'Id lgu/fgL

$=# k'g/;+/rgf÷k'g/tflnsLs/0f

$=$ sd;n

$=% z+sf:kb

$=^ v/fj

$=& cltl/St

$=* Psn u|fxs ;Ldf gf3]sf]

$=( JolQmut hdfgL÷t];|f]kIfsf] lwtf]df

k|jfx ePsf] shf{sf] nflu yk

%= ut qodf;;Ddsf] shf{ gf]S;fgL Joj:yf

%=! c;n

%=@ ;'Id lgu/fgL

%=# k'g/;+/rgf÷k'g/tflnsLs/0f

%=$ sd;n

%=% z+sf:kb

%=^ v/fj

%=& cltl/St

%=* Psn u|fxs ;Ldf gf3]sf]

%=( JolQmut hdfgL÷t];|f]kIfsf] lwtf]df

k|jfx ePsf] shf{sf] nflu yk

^= o; qodf;sf] gf]S;fgL Joj:yf lkmtf{

&= o; qodf;sf] yk shf{ gf]S;fgL Joj:yf

*= o; qodf;df yk÷lkmtf{

(= s'n shf{ gf]S;fgL Joj:yf -%±^±&_

v'b shf{ -#–$_

ldlt M clws[t b:tvt

101

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

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

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

zfvf ;d'x

sf]

gfd

C[0fL

sf]

gfd

nufgL÷

sf/f]af/

ldlt

sf]ifdf cfwfl/t shf{ e'QmfgL

ldlt

u}/ sf]ifdf

cfwfl/t ;'ljwf

-?_

shf{ Joj:yf ljkGg

ju{

/sd

?=

s}lkmot

shf{

k|sf/

:jLs[t

;Ldf

-?_

afFsL

;fFjf

-?_

afFsL

Aofh

-?_

Effvf

gf3]sf]

;fFjf -?_

:jLs[t

;Ldf

-?_

afFsL

;fFjf

-?_

AfuL{s/0f Joj:yf

-?_

s'n hDdf M–

ldlt clws[tsf] gfd

b:tvt

b|i6Jo M– !_ ls:tfjGbLdf k|bfg ul/Psf cfjlws shf{x? (Term Loan) sf] xsdf klxnf] ls:tfn] efvf gf3]sf] ldlt g}

e'QmfgL ldlt x'g]5 . olb s'g} shf{sf] e'QmfgL ldlt g} gePdf sf]ifdf cfwfl/t shf{ ;'ljwfdf kl/0ft ePsf] ldlt

(Booking date) nfO{ g} e'QmfgL ldlt dfGg' kg]{5 . -h:t}M– Uof/]06L e'QmfgL, Forced L/C, rfn' vftf lagf lnld6

cf]e/8«g ePdf cflb_ .

@_ e'QmfgL ldlt lbg÷dlxgf÷;fn (day/month/year) cg';f/ /fVg' kg]{5 .

#_ olb shf{x?nfO{ e'QmfgL ldlt eGbf leGg cfwf/df juL{s/0f ul/Pdf, juL{s/0f ul/Psf] sf/0f s}lkmot dxndf

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

ePdf cflb_ .

$_ ljkGg ju{ shf{ ;DjlGw ljj/0fx? 5'§} ljj/0fsf] ?kdf s'n /sd ;lxt b]vfpg' kg]{5 .

%_ of] shf{ ljj/0fdf Ps} ;d'xsf C0fLx?sf] ljj/0f 5'l§g] u/L k]z ug'{ kg]{5 .

^_ shf{ auL{s/0fdf c;n, ;'Id lgu/fgL, k'g/tflnsLs/0f÷k'g/;+/rgf, sd;n, z+sf:kb tyf v/fjnfO{ qmdzM !,

!=!, @, #, $ / % pNn]v ug'{ kb{5 .

&_ of] ljj/0fsf] O–skL dfq k7fpg' kg]{5 . xf8{skL k7fpg'kg]{5}g .

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

u}/ a}+lsË ;DklQsf] gf]S;fgL Joj:yf ;DaGwL ljj/0f

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

qm=;+=

C0fL jf kf6L{sf]

gfd 7]ufgf

u}/ a}+lsË ;DklQ

;sf/ u/]sf] ldlt

s'n u}/ a}+lsË

;DklQ /sd ?=

gf]S;fgL Joj:yf v'b u}/ a}+lsË ;DklQ

/sd ?= k|ltzt /sd ?=

-!_ -@_ -#_ -$_ -%_ -^_ -$_—-^_

s'n hDdf

ldlt clws[tsf] gfd

b:tvt

102

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

Revolving k|s[ltsf JolQmut shf{sf] ljj/0f

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

-?=bznfvdf_

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

ax'a}+lsË sf/f]af/ ug]{ u|fxsx?sf] ljj/0f

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

-?= bznfvdf_

l;=g= u|fxssf] gfd shf{sf] k|sf/ s'n shf{

;Ldf ?=

aSof}bf shf{

/sd

kf/Lkf;'df ;xefuL

Ohfhtkqk|fKt

;+:yfx?

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

a}+s tyf ljQLo ;+:yfdf C0fsf] nflu lgj]bg lb+bf v'nfpg'kg]{ laa/0fsf] 9fFrf

ldltM ====================

-?= xhf/df_

C0f lnPsf] cGo a}+s÷ljQLo ;+:yfsf] gfd aSof}tf /sd -ldlt_ Dofb gf3]sf] 5÷5}g

!= ======= a}+s÷ljQLo ;+:yf

rfn' k'FhL shf{

cfjlws shf{

cGo shf{

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

hDdf

@= ======= a}+s÷ljQLo ;+:yf

rfn' k'FhL shf{

cfjlws shf{

cGo shf{

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

hDdf

s'n hDdf

pko{'Qm adf]lhd d÷xfdLn] 3f]if0ff u/]sf] ljj/0f 7Ls 5 e'mÝf 7x/] sfg'g adf]lhd sf/jfxL ePdf d~h'/L 5

egL ;xL ug]{M

clwsf/ k|fKt clwsf/Lsf] b:tvtM

JolQmsf] gfd÷kmd{, sDkgL / ;+:yfsf] gfd / 5fkM

l;=g+= C0fLsf] gfd shf{sf]

k|sf/

:jLs[t

;Ldf

afFsL ;fFjf shf{ k|jfx

ldlt

shf{ e'QmfgL

ldlt

s}lkmo

t

!

@

#

===

===

103

sfo{ljlw @=!

?U0f pBf]usf ;DaGwdf ljQLo If]qaf6 x'g;Sg]

;'ljwf ;DaGwL sfo{lalw, @)&)

!= cjwf/0ff M

pBf]u If]qsf] ljsf;n] /fli6«o cfo, /f]huf/Lsf cj;/ l;h{gf, k|ltJolQm cfodf j[l4, k'FhL lgdf{0f,

nufgLsf yk cj;/sf] l;h{gf, cf}Bf]lus Jofj;flos ;+:s[ltsf] ljsfz ub}{ /fli6«o pTkfbgdf j[l4sf ;fy}

j}b]lzs Jofkf/df ;Gt'ng sfod u/L e'QmfgL ;Gt'ng ;sf/fTds /fVgdf cxd\ e'ldsf v]Ng] s'/f lglj{jfb 5 .

pBf]ux? ?U0f x'g'[df cfGtl/s / jfXo sf/0fx? b'j} plQs} k|efjL x'G5g\ . sdhf]/ Joj:yfkg, cj}1flgs d'No

lgwf{/0f, kl/of]hgf nfut j[l4, ;fwg / ;|f]tsf] plrt kl/rfng / ;Def/ gx'g', rfn' k'FhLsf] cefj, sd;n

u'0f:t/ / cWoog cg';Gwfgsf] sdL cflb cfGtl/s sf/0fdf x'g\ eg] cfly{s dGbL, tLj| k|lt:kwf{, :t/o'Qm

sRrf kbfy{ / hgzlQmsf] cefj, ;Da4 gLlt÷P]g÷lgod cflbdf cl:y/tf jf ;do cg';f/ kl/jt{g x'g g;Sg'

k|ljlw kl/jt{g, u|fxssf] ?lrdf kl/jt{g, ljB't tyf OGwg cfk"lt{df sdL, C0f k|flKtdf l9nfO{, x8\tfn Pjd\

tfnfaGbL, k|fs[lts k|sf]k cflb pBdLsf sfa' aflx/sf kl/l:ylt jfXo sf/0fdf lng ;lsG5 .

pko{'Qm ;fgf tyf 7"nf c;xh kl/l:yltsf sf/0f pBf]ux? lbg÷k|lt lbg ?U0f x'+b} uO{/x]sf 5g\ . o;/L

pBf]ux? ?U0f x'+bf To:tf pBf]ux?;Fu k|ToIf ?kdf ;+nUg cGo pBf]ux? ;d]t ?U0f x'g] nufot /f]huf/Lsf

cj;/x? ;d]t u'Dg] x'gfn] cfly{s, ;fdflhs tyf k|fs[lts jftfj/0fdf ;d]t k|lts'n k|efj kl//x]sf] 5 .

h;sf sf/0f ;Dk"0f{ cf}Bf]lus If]q g} lg/Gt/ vl:sFbf] cj:yfdf 5 . o;/L cfly{s ;Dj[l4sf nflu 6]jf lbg]

cf}Bf]lus If]q vl:sFb} hfFbf b]zn] 7"nf] sl7gfO{ ef]Ug' kg]{ cj:yf cfO{/x]sf] 5 . d'n'ssf] ;du| cf}Bf]lus k|j4{g

/ cfly{s ;Dj[l4df gsf/fTds c;/ k/L d'n'sleq nufgLsf] cg's'n jftfj/0f aGg ;s]sf] 5}g .

jt{dfg cj:yfdf ;/sf/L Pjd\ lghL If]qsf ?U0f pBf]ux?df c/af}+sf] k'FhL kmFl;/x]sf] cj:yf 5 . o;df

klg ;/sf/L Pjd\ lghL If]qaf6 ;+rflnt a}+s Pjd\ ljQLo ;+:yfaf6 shf{ pknAw u/fO{Psf]df ;fFjf, Aofh,

xhf{gf cflb p7\g g;Sg] l:yltdf k'u]sf], lwtf]af6 shf{ /fkm;fkm x'g] l:ylt gePsf] tyf d'2fdfldnf cflbsf

sf/0f lwtf] ;d]t a]rlavg x'g g;s]sf] sf/0f a}+s÷Aoa;foL b'j} ;d:ofdf /x]]sf] cj:yf 5 . pBf]u ?U0f ePsf

sf/0f pBdL–Joj;foLsf cltl/Qm a}+s tyf ljQLo ;+:yfx?, /f]huf/L kfPsf >lds sd{rf/L ;d]t ?U0ftfsf]

df/df k/]sf 5g\ . Psflt/ 7"nf] dfqfdf k'FhL 8'a]sf] / cfˆgf] hfoh]yf lwtf]df kmF:g k'u]sf] sf/0fn]

pBf]ukltx?df lg/fzf 5fpg uO{ pBdzLntf u'Db} uPsf] 5 eg] csf{]lt/ a}+s ljQLo ;+:yfx?sf] jf;nftdf

cg'Tkfbs ;DklQ -Non-Performing Assets) sf] ?kdf aiff}{+b]lv lhDd]jf/L ;fg]{ sfd dfq ePsf] kfOG5 .

cfGtl/s tyf afXo sf/0fx?n] ubf{ b]zdf pTkGg x'g;Sg] cfly{s dGbLsf] c;xh kl/l:yltsf] df/af6

b]zsf pBf]uwGbf / Joj;fodf kg]{ k|lts'n c;/ sd u/fpg g]kfn ;/sf/n] cf=j= @)%*.%( b]lv g} ?U0f

pBf]u ;DaGwL gLlt / sfo{s|dx? NofPsf]df pQm gLltnfO{ yk 6]jf k'¥ofpg o; a}+sn] ;d]t ljutb]lv g}

k'gs{hf{ nufot cGo gLltut Joj:yfx?df ;/nLs/0f u/L ?U0f pBf]u k'g?Tyfgdf ;xof]u k'¥ofpFb} cfPsf] 5 .

ljutdf ?U0f pBf]u k'g?Tyfg sfo{s|d cGtu{t k'gs{hf{, shf{ k'g/tflnsLs/0f / Aofh xhf{gf 5'6 nufotsf

;'ljwfaf6 ljz]iftM xf]6]n tyf cGo s]xL pBf]ux? nfeflGjt ePsf lyP .

pko'{Qm k[i7e"lddf lghL If]qaf6 ?U0f pBf]usf] k'g?Tyfg jf k'g:yf{kgfsf] dfu p7\b} cfPsf] ;Gbe{ tyf

g]kfn ;/sf/af6 x'g;Sg] k'g?Tyfg sfo{s|dx?;Fu} b]zsf] s]Gb|Lo a}+ssf] gftfn] o; a}+saf6 ;d]t ?U0f pBf]u

k'g?Tyfg ;DaGwL sfo{s|d 3f]if0ff ug]{ ;Gbe{df o;sf k|lqmofx? :ki6 / kf/bzL{ agfpg of] sfo{lalw tof/

ul/Psf] 5 .

@= ?U0f pBf]u ;DaGwL df}h'bf gLlt tyf sfg'gL Joj:yf M

-s_ cf}Bf]lus Joj;fo P]g @)$(, sf] bkmf @%=-s_ df ?U0f pBf]u ;DaGwdf ePsf] Joj:yf M

ænuftf/ % jif{b]lv 3f6fdf ;~rfng eO{ s'n pTkfbg Ifdtfsf] @) k|ltzt jf ;f] eGbf sd

pTkfbg ug]{ pBf]unfO{ g]kfn ;/sf/n] plrt b]v]df g]kfn /fhkqdf ;'rgf k|sfzg u/L ?U0f

pBf]u 3f]if0ff ug{ ;Sg]5 .

104

To:tf pBf]un] To:tf] pBf]u lj:tf/ tyf ljljlws/0f ug{sf] nflu cfoft ul/g] d]l;g/Ldf s'g}

dx;"n, z'Ns tyf s/ nfUg] 5}g .Æ

-v_ ?U0f pBf]u k'gs{hf{ lgb]{lzsf, @)^) df ?U0f pBf]usf ;DaGwdf ePsf] kl/efiff M

Go'gtd # jif{b]lv ;~rfngdf /xL nuftf/ @ jif{b]lv gub 3f6fdf uPsf] .

nuftf/ @ jif{b]lv kf/ljGb' (Break even) df ;~rfng x'g g;s]sf] .

?=@% nfveGbf sd C0f lng] pBf]usf ;Gbe{df ljut # jif{sf] sf/f]af/ (Turn over) qmdzM

@% k|ltztsf] b/n] 36]sf] .

-u_ cf}Bf]lus gLlt, @)^& df ?U0f pBf]usf] k'g?Tyfg tyf k'glg{df{0f ;DaGwdf ePsf] Joj:yf M

æ?U0f pBf]usf] k'g?Tyfg tyf k'glgdf{0f ;DaGwL Joj:yfdf ;a} :t/sf ?U0f pBf]usf] klxrfg

/ k'g?Tyfg tyf k'glgdf{0f ug{ sfg'gdf Joj:yf u/L ;DalGwt If]qsf ljz]if1x? /x]sf] Ps

clwsf/ ;DkGg / pRr:tl/o Goflos clwsf/ ;lxtsf] cfof]u u7g u/L ?U0f pBf]u ;DaGwL

;d:ofsf] ;dfwfg ul/g]5 . cfof]usf] ;+/rgf, sfd, st{Jo / clwsf/ sfg'gn] lgwf{/0f u/]

adf]lhd x'g]5 .

#= ?U0f pBf]usf] nflu ul7t pRr :t/Lo sfo{bnsf] l;kmfl/z M

?U0f pBf]u k'g?Tyfg pRr:t/Lo sfo{bn, @)^* sf] k|ltj]bgsf] a'Fbf $ df ?U0f pBf]unfO{ k|bfg x'g]

;'ljwf k|fljlws ;ldltsf] cWoog, cg';Gwfg kZrft ePsf] l;kmfl/zsf] cfwf/df dfq ;DalGwt pBf]un] k|fKt

ug]{ Aoxf]/f pNn]v u/]sf] tyf ?U0f pBf]unfO{ k"0f{ ?U0f pBf]u, ?U0f pBf]u Pjd\ ?U0fpGd'v pBf]u egL tLg

efudf ljefhg u/L To:tf k|s[ltsf pBf]unfO{ k|bfg ug'{kg]{ ;]jf ;'ljwfx? k|:tfj u/]sf] 5 .

$= dlGqkl/ifbsf] lg0f{oM

g]kfn ;/sf/, k|wfgdGqL tyf dlGqkl/ifb\sf] sfo{fnoaf6 ldlt @)^*.%.@# df hf/L ul/Psf] tTsfn

/fxt sfo{j|md, @)^* sf] bkmf (=@ sf] Joj:yf adf]lhd ?U0f pBf]usf] k'g?Tyfg u/L cf}Bf]lus pTkfbg j[l4,

/f]huf/L l;h{gf / cfoft k|lt:yfkg ug{sf nflu To:tf pBf]usf] klxrfg, pBf]un] ef]lu/x]sf] ;d:of / To;sf

;dfwfgsf pkfo tyf ;/sf/n] pknAw u/fpg' kg]{ ;'ljwf / ;x'lnotsf ;DaGwdf ?U0f pBf]u k'g?Tyfg

pRr:t/Lo sfo{bn, @)^* n] cWoog u/L ldlt @)^* d+;L/df ;'emfj ;lxtsf] k|ltj]bg k]z u/] cg';f/

dlGqkl/ifb\sf] ldlt @)^(.(.!( sf] a}7saf6 pQm k|ltj]bgnfO{ ;}4flGts tyf gLltut tj/df :jLs[t ub}{ ;f]

k|ltj]bgdf plNnlvt l;kmfl/zx?sf] sfof{Gjogsf ;DaGwdf cfjZos sfg'gL, gLltut, ;+:yfut tyf ;|f]t

;fwgsf] pknAwtf ;DaGwL Joj:yf cGo ;Da4 lgsfox?;Fu ;dGjo u/L ldnfpg] eGg] lg0f{o sfof{Gjogdf

;3fp k'¥ofpg of] sfo{ljlw ;xfos x'g] o; a}+ssf] wf/0ff /x]sf] 5 .

%= ?U0f pBf]usf ;DaGwdf ljQLo If]qaf6 pknAw x'g;Sg] ;'ljwfsf af/]df g]kfn /fi6« a}+sn] b]xfosf] sfo{ljlw

tof/ u/]sf] 5 M

o;/L pko'{Qm ljBdfg P]g, sfg'g tyf cf}Bf]lus gLltsf] clwgdf /xL g]]kfn ;/sf/åf/f ul7t ?U0f

pBf]u k'g?Tyfg pRr:t/Lo sfo{bnn] l;kmfl/z u/]sf] cfwf/df ;d]t g]kfn ;/sf/n] ?U0f pBf]u k'g?Tyfgsf]

nflu to u/]sf] ;+oGqsf] dfWodaf6 cWoog ljZn]if0f u/L ;d:ofdf /x]sf pBf]ux? ?U0f pBf]usf] ?kdf 3f]lift

x'g;Sg] cj:yf /x]sf] 5 . g]kfn ;/sf/n] ?U0f pBf]usf] ?kdf /fhkq dfkm{t 3f]if0ff u/]sf To:tf pBf]usf]

k'g:yf{kgf tyf pko'Qm lgsf;sf] nflu ljQLo If]qaf6 klg ;do;fk]If ;xfotf k|bfg ug'{kg]{ cfjZostf dxz';

u/L of] sfo{ljlw tof/ u/L nfu" ul/Psf] 5 .

-s_ ljQLo If]qaf6 k|bfg ul/g] ;xof]u÷;'ljwf k|of]hgsf nflu ?U0f pBf]usf] juL{s/0f

!= xfn rfn' jf aGb cj:yfdf /xL k'g:yf{kgf x'g;Sg] ?U0f pBf]u

@= k'g:yf{kgf x'gg;Sg], t/ ;Dks{df /xL ljQLo lgsfz vf]Hg rfxg] ?U0f pBf]u

of] sfo{ljlw tof/ ug]{ qmddf g]kfn /fi6« a}+sn] ldlt @)&)÷)#÷@# df sfo{ljlwsf] d:of}bf j]e;fO{6df ;fj{hlgs u/L ;'emfj

;+sng u/]sf] / o; ljifodf g]kfn ;/sf/ pBf]u dGqfno-?U0f pBf]u OsfO{_, g]kfn a}+sz{ ;+3, g]kfn pBf]u jfl0fHo dxf;+3

nufotsf lgsfox?af6 k|fKt ;'emfjx?df ;d]t 5nkmn eO{ tof/ ul/Psf] 5 .

105

-v_ ljQLo If]qaf6 pknAw x'g;Sg] ;xof]u÷;'ljwf

!= xfn rfn' jf aGb cj:yfdf /xL k'g:yf{kgf x'g;Sg] ?U0f pBf]u

s_ ?U0f pBf]usf] Jofj;flos of]hgfnfO{ cfwf/ dfgL shf{ k'g/;+/rgf ug]{ .

v_ a}+ssf] ;fFjf tyf AofhdWo] xhf{gf AofhnfO{ ldgfxf x'g;Sg] Joj:yf u/L ;fwf/0f AofhnfO{

k'FhLs[t gu/L 5'6\6} /fvL lglZrt cjlwkl5 c;'n ug{] Joj:yf ug]{ .

t/ s'g} ?U0f pBf]u k'g/pTyfg ul/ ;~rfngdf cfpg] ljifo /fli6«o cy{tGqsf] nflu dxTjk'0f{

/x]sf] ;Gbe{df shf{ nufgL ug]{ ;DalGwt a}+s jf ;xljQLos/0fn] a}+ssf] p7\g ;Sg] /sd c;'n

pk/ ug{sf nflu cfjZostf / cf}lrTotfsf cfwf/df ;fwf/0f Jofh ;d]t ldgfxf u/L Joj;flos

lg0f{o ug{ o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .

u_ a}+sn] ?U0f pBf]usf] nflu k'gs{hf{ lng rfx]df g]kfn /fi6« a}+sn] lgWff{/0f u/]adf]lhdsf]

Aofhb/df pknAw u/fpg] .

3_ s'g} klg a}+sn] cfˆgf] C0fL -?U0f pBf]u_ sf nflu k'gs{hf{sf] ;'ljwf lng grfx]df cfˆgf] cfwf/

b/ (Base Rate) nfO{ cfwf/ dfgL lk|ldod yk gu/L shf{ sf/f]af/nfO{ lg/Gt/tf lbg] .

ª_ shf{ k'g;+{/rgf ePsf] ;doaf6 a}+ssf] gofF c;'nL tflnsf lg/Gt/ @ jif{;Dd lgoldt ePdf

juL{s/0fnfO{ lgoldt dfgL ! k|ltzt dfq shf{ gf]S;fgL Joj:yf ug{ ;Sg] Joj:yf ug]{ .

@= k'g:yf{kgf x'g g;Sg], t/ ;Dks{df /xL ljQLo lgsfz vf]Hg] ?U0f pBf]ux?sf] nflu M

o:tf pBf]ux?sf] lwtf]df /x]sf] ;DklQ ;fdfGo ?kdf lnnfdLdf hfFbf d'No sd x'g ;Sg]

hf]lvdnfO{ b[li6ut u/L C0fL pBf]un] lglZrt ;doleq ;DklQ ljs|L ug{ u|fxs vf]hL Value

Maximization x'g;Sg] of]hgf a}+sdf k]z u/]df a}+s;Fusf] ;dGjodf ljs|L Joj:yfkg u/L C0f

;N6fpg lgsfz vf]h]df a9Ldf ! jif{;Ddsf] ;do k|bfg ug]{]{ . o; k|of]hgsf nflu ;DalGwt

C0fLn] cf}lrTotf k'i6L x'g] sfuhft ;lxtsf] lgj]bg ;DalGwt a}+s tyf ljQLo ;+:yfdf k]z ug'{

kg]{5 .

-u_ ljQLo If]qaf6 k|fKt x'g] ;'ljwfsf] k|lqmof

!= ;DalGwt C0fLn] ljQLo If]qaf6 k|fKt ug{ ;Sg] ;'ljwfsf nflu cfjZos sfuhft ;lxtsf] lgj]bg

;DalGwt a}+s jf ljQLo ;+:yfdf k]z ug'{kg]{ .

@= k|fKt lgj]bg tyf sfuhftsf cfwf/df ;DalGwt a}+s jf ljQLo ;+:yfn] k|rlnt sfg'g tyf o;

sfo{ljwLsf] clwgdf /xL 5'6 tyf ;'ljwf k|bfg ug{ ;Sg] .

#= ;DalGwt a}+s jf ljQLo ;+:yfn] k'gs{hf{sf] ;'ljwfsf] nflu cfjZos sfuhft ;lxt o; a}+sdf

lgj]bg lbg ;Sg] .

$= k'gs{hf{sf] nflu k|fKt lgj]bg tyf sfuhftsf cfwf/df o; a}+sn] k'gs{hf{ k|bfg ug{;Sg] .

-3_ ljQLo If]qaf6 pknAw x'g;Sg] ;'ljwfsf] nflu cfjZos sfuhft

!=pBf]unfO{ ?U0f pBf]u 3f]if0ff u/]sf] g]kfn ;/sf/sf] lg0f{o -/fhkq_

@=?U0f pBf]u k'g:yf{kgf ;ldltsf] l;kmfl/zsf] cfwf/df pBf]u dGqfnosf] kq

#=pBf]u ;~rfng x'gsf] nflu k'j{zt{sf] ?kdf /x]sf cGo lgsfoaf6 x'g'kg]{ sfo{x?sf] nflu ;xdlt

k|fKt ePsf] ljj/0f .

$=?U0f pBf]u eljiodf Ps Going Concern sf] ?kdf Jofj;flos ;+:yfsf] ?kdf ;~rfng x'g;Sg]

l:ylt ;lxtsf] ;DalGwt ;fx' a}+sdf k]z ePsf] Jofj;flos of]hgf .

% ?U0f pBf]u ;~rfng x'g g;Sg] cj:yfdf /x]sf]df lgsfzsf] nflu dfly a'Fbf -@_, -#_ / -$_ sf] ;§f

;f] Aoxf]/f v'nfO{ C0fL pBf]usf] ;~rfns ;ldltn] tf]lsPsf] ;doleq ;fx' a}+s ;d]tsf] ;xdltdf

lwtf] ;DklQsf] ;'ls|ljs|L u/L C0f /fkm;fkm ug]{ ;DaGwL :jM3f]if0ff .

106

sfo{ljlw @=@

Joj;flos s[lif tyf kz'kG5L shf{df k|bfg ul/g] Aofh

cg'bfg;DaGwL sfo{ljlw, @)&#

k|:tfjgfM–

g]kfn ;/sf/sf] cfly{s jif{ @)&!÷&@ sf] ah]6 jQmJosf] a'Fbf g+=&^ / cfly{s jif{ @)&#÷&$ sf] ah]6

jQmJosf] a'Fbf g+=!)( df pNn]v ePadf]lhd a9\bf] a]/f]huf/L / d'n'saf6 o'jfx? knfog x'g] ;d:ofnfO{

;Daf]wg ug{ tyf o'jfx?nfO{ s[lifdf cfslif{t ug{ u|dL0f If]qdf ul/g] Jofj;flos t/sf/L, kz'kG5Lkfng,

hl8j'6L, t/sf/L tyf kmnkm"n v]tL, b'Uw Joj;fo, dT:okfng, Rofp v]tL, hl8a'6L, s[lif e08f/0f, kz' awzfnf

Pj+ df;'hGo Joj;fosf nflu ljQLo ;|f]tsf] kl/rfng ub}{ lgjf{xd'vL s[lif k|0ffnLnfO{ cfw'lgsLs/0f,

ljljlws/0f / Joj;foLs/0f u/L /fli6«o cy{tGqdf ;sf/fTds of]ubfg k'¥ofpg g]kfn ;/sf/ -dlGqkl/ifb_ n]

b]xfoadf]lhdsf] sfo{ljlw agfO{ nfu' u/]sf] 5 .

!= ;+lIfKt gfd / k|f/DeM -!_ o; sfo{ljlwsf] gfd æJoj;flos s[lif tyf kz'kG5L shf{df k|bfg ul/g] Aofh

cg'bfg;DaGwL sfo{ljlw, @)&#Æ /x]sf] 5 .

-@_ of] sfo{ljlw t'?Gt k|f/De x'g]5 .

@= kl/efiffM ljifo jf k|;Ën] csf]{ cy{ gnfu]df o; sfo{ljlwsf] k|of]hgsf nflu–

-s_ “a}+s tyf ljQLo ;+:yf” eGgfn] o; sfo{ljlw cg';f/ s[lif tyf kz'kG5L shf{ k|jfx ug]{ a}+s

tyf ljQLo ;+:yf ;Demg' kb{5 .

-v_ “s[lif tyf kz'kG5L Joj;foL” eGgfn] o; sfo{ljlw adf]lhd shf{ lnPsf o; sfo{ljlwsf]

cg;"lr–! df pNn]lvt s[lif tyf kz'kG5L Joj;fo ;~rfng ug]{ JolQm jf ;+:yfnfO{ ;Demg'k5{ .

-u_ “u|fdL0f If]q” eGgfn] ufFpkflnsf / gu/kflnsfnfO{ ;Demg'k5{ . ;fy}, ;f] zAbn] s]Gb|Lo ;dGjo

;ldltn] bkmf !) adf]lhd tf]s]sf dxfgu/kflnsf / pk–dxfgu/kflnsfsf u|fdL0f If]qnfO{ ;d]6

;Demg'k5{ .

-3_ “s[lif tyf kz'kG5L Joj;fo” eGgfn] o; sfo{ljlwsf]] cg';'rL–! df pNn]v ul/Psf If]qx?df

>d tyf k"FhL nufgL u/L ul/Psf] Joj;fo ;Demg'kb{5 .

-8=_ “s[lif tyf kz'kG5L shf{” eGgfn] o; sfo{ljlwsf] cg';"lr–! df pNn]v ul/Psf If]qx?df a}+s

tyf ljQLo ;+:yfx?n] k|jfx u/]sf] shf{ ;Demg'kb{5 .

-r_ “s[lif e08f/0f’’ eGgfn] k|fylds s[lif pkh -t/sf/L, kmnkm"n, hl8j'6L, b'Uw kbfy{ tyf df5f_

pTkfbg u/L e08f/0f ug]{ sfo{ ;Demg' kb{5 . ;f] zAbn] :jb]zdf pTkfbg ePsf k|fylds s[lif

pkh -t/sf/L, kmnkm"n, hl8j'6L, b'Uw kbfy{ tyf df5f_ v/Lb u/L e08f/0f ug]{ sfonfO{ ;d]t

hgfpFb5 .

#= s[lif tyf kz'kG5L shf{df k|bfg ul/g] Aofh cg'bfg;DaGwL Joj:yf M -!_ s[lif tyf kz'kG5L

Joj;foLx?nfO{ o; sfo{ljlwsf] cg';"rL–! df tf]lsPsf If]qx?df cfslif{t ug{ a}+s tyf ljQLo ;+:yfaf6

s[lif tyf kz'kG5L Joj;fosf nflu k|jflxt shf{df g]kfn ;/sf/n] % k|ltzt Aofh cg'bfg pknJw

u/fpg]5 .

-@_ o:tf] Jofh cg'bfg of] sfo{ljlw nfu' ePkl5 shf{ lng] Cl0fx?nfO{ dfq pknAw x'g]5 .

-#_ pkbkmf -!_ adf]lhdsf] Joj;fo u|fdL0f If]qdf :Yffkgf eO{ ;~rfngdf /x]sf] x'g' kg]{5 . o:tf]

shf{df a}+s tyf ljQLo ;+:yfn] C0fLaf6 Jofh cg'bfg jfx]s % k|ltzt eGbf a9L Aofhb/ glng]

107

u/L shf{ nufgL ug'{ kg]{5 . ;fy}, o:tf] shf{df lnOg] Aofhdf cGo lgsfonfO{ lbg'kg]{ aLdf

z'Ns, shf{ ;'rgf ;DaGwL z'Ns h:tf z'Ns afx]s cGo s'g} klg k|sf/sf] ;]jf z'Ns lng kfO{g]

5}g .

-$_ pkbkmf -!_ adf]lhd Joj;fosf nflu k|jfx ug]{ shf{sf] clwstd ;Ldf ;ft s/f]8 /xg]5 . t/,

k|lt u|fxs kfFr s/f]8 ?k}of eGbf a9Lsf] xsdf s]Gb|Lo ;dGjo tyf cg'udg ;ldlt ;dIf

:jLs[ltsf nflu k]z ug'{kg]{5 . ;f] ;ldltn] kl/of]hgfsf] cfjZostf tyf cf}lrTotfsf] cfwf/df

pQm ;LdfeGbf a9L shf{ k|jfx ug{ :jLs[lt lbg ;Sg]5 . o:tf] shf{sf] ;fFjf tyf Aofh e'QmfgL

cjlw tLg dlxgf eGbf sd x'g] 5}g .

-%_ o; sfo{ljlw adf]lhd k|To]s a}+s tyf ljQLo ;+:yfnfO{ Aofh cg'bfg k|fKt x'g] u/L k|jfx ug]{

shf{sf] z'? ;Ldf tLg ca{ ?k}of x'g]5 . ;f] ;Ldf eGbf a9L shf{ nufgL ug'{k/]df ;DalGwt a}+s

tyf ljQLo ;+:yfn] yk ;Ldfsf nflu g]kfn /fi6« a}+s, a}+s tyf ljQLo ;+:yf lgodg ljefu

;dIf cu|Ld :jLs[ltsf nflu k]z ug'{kg]{5 . ljefun] cfjZostf tyf cf}lrTotf x]/L :jLs[lt

lbg]5 .

-^_ o; sfo{ljlwadf]lhd Aofh cg'bfg lbOg] shf{sf] e'QmfgL cjlw a9Ldf % jif{sf] x'g]5 . t/,

ljz]if k|s[ltsf] kl/of]hgfsf] xsdf ;dGjo tyf cg'udg ;ldltn] cfjZostf tyf cf}lrTotf

x]/L shf{sf] e'QmfgL cjlw a9Ldf @ jif{ yk ug{ ;Sg]5 . C0fLn] cg'bfg kfpg] Aofh /sd

afx]s c? nfu]sf] ;Dk"0f{ Aofh /sd ;DalGwt a}+s tyf ljQLo ;+:yfnfO{{ e'QmfgL u/]kl5 dfq

Aofh cg'bfgsf nflu of]Uo dflgg]5 .

-&_ o; sfo{ljlwdf pNn]lvt Aofhb/ cg'bfgsf] k|ltzt tyf cGo Joj:yfx?df s]Gb|Lo ;dGjo tyf

cg'udg ;ldltsf] l;kmfl/zdf g]kfn ;/sf/n] cfjZostf cg';f/ k'g/fjnf]sg ug{ ;Sg]5 .

-*_ a}+s tyf ljQLo ;+:yfx?n] s[lif tyf kz'kG5L shf{ k|jfx ubf{ s[lif tyf kz'kG5L pTkfbgdf

k|of]u ul/g] hdLg lwtf] lnO{ jf s[lif afnLsf] lwtf]df shf{ k|jfx ug{ jf ?=!) nfv;Dd ;fd"lxs

hdfgLsf cfwf/df shf{ k|jfx ug{ ;Sg]5g\ . s[lif afnL lwtf] lnO{ shf{ k|jfx ubf{ s[lif afnLsf]

aLdf ug'{kg]{5 / aLdf /sdn] vfDg] ;Ldf;Dd dfq shf{ k|jfx ug{ ;lsg]5 . o; sfo{ljlw

adf]lhdsf] s'g} klg shf{ k|jfx ubf{ kl/of]hgfsf] ;DefJotfnfO{ d'Vo cfwf/sf] ?kdf lng' kg]{5 .

$= s[lif tyf kz'kG5L shf{df k|bfg ul/g] Aofh cg'bfg /sdsf] e'QmfgL k|lqmof M -!_ Aofh cg'bfg :j?k

k|bfg ul/g] /sd pknAw u/fpg] k|of]hgsf] nflu g]kfn ;/sf/n] g]kfn /fi6« a}+ssf] ;DalGwt ljefuaf6

;~rfng x'g] u/L a+}lsË sfof{nodf “s[lif shf{ Aofh cg'bfg zf]wegf{” gfdsf] Pp6f vftf vf]Ng]5 .

-@_ pkbkmf -!_ adf]lhdsf] vftfdf g]kfn ;/sf/, cy{ dGqfnon] ? %) s/f]8 clu|d ?kdf hDdf

ug]{5 . pQm /sdn] gk'u ePdf jf Aofh cg'bfg lg/Gt/ ?kdf k|bfg ug'{k/]df s]Gb|Lo ;dGjo

tyf cg'udg ;ldltsf] l;kmfl/zdf g]kfn ;/sf/, cy{ dGqfnon] cfjZos /sd yk ug]{5 .

-#_ a}+s tyf ljQLo ;+:yfx?n] o; sfo{ljlw adf]lhd k|jflxt shf{sf] ;b'kof]lutf osLg u/L C0fLn]

q}dfl;s cjlwdf e'QmfgL ug'{kg]{ shf{ /sd e'QmfgL u/]sf] k|df0f ;lxt o; sfo{ljlwsf] cg';"rL–

# df plNnlvt 9frfFdf g]kfn /fi6« a}+sdf Aofh cg'bfgsf nflu lgj]bg lbg' kg]{5 .

-$_ pkbkmf -#_ adf]lhd k|fKt lgj]bgsf cfwf/df g]kfn /fi6« a}+sn] ;DalGwt a}+s tyf ljQLo

;+:yfx?nfO{ Jofhdf lbg' kg]{ cg'bfg /sdsf] zf]wegf{ s[lif shf{ Aofh cg'bfg ;f]wegf{ vftfaf6

g]kfn /fi6« a}+ssf] sfof{nox?df /x]sf vftf dfkm{t jf ;DalGwt a}+s tyf ljQLo ;+:yfsf] dfu

cg'?k s'g} csf]{ ljQLo ;+:yfdf /x]sf] vftf dfkm{t zf]wegf{ lbOg] 5 .

-%_ pkbkmf -$_ adf]lhd ;f]wegf{ lbPsf] /sd pkbkmf -@_ adf]lhdsf] /sdn] gvfd]df g]kfn /fi6«

a}+sn] rf}dfl;s ?kdf g]kfn ;/sf/jf6 k|fKt ug{] 5 .

%= shf{ juL{s/0f tyf hf]lvd ;DaGwL Joj:Yff M -!_ o; sfo{ljlw adf]lhd cg'bfg k|fKt ug]{ shf{x?sf]

juL{s/0f g]kfn /fi6« a}+sn] a}+s tyf ljQLo ;+:yfnfO{ hf/L u/]sf] PsLs[t lgb]{zg adf]lhd x'g]5 .

k|rlnt sfg"g, g]kfn /fi6« a}+ssf] lgodg / lgb]{zgsf] kl/lwleq /xL o:tf] shf{sf] nufgL, cg'udg,

;'/If0f, aLdf tyf c;'nL ;DaGwdf ;DalGwt a}+s tyf ljQLo ;+:yfn] :ki6 gLlt / k|lqmof agfO{ nfu'

ug'{ kg]{5 .

108

-@_ C0fLn] ;fFjf Aofh lgoldt u/]sf] cj:yfdf ;DalGwt a}+s tyf ljQLo ;+:yfn]] g]kfn ;/sf/af6

kfpg' kg]{ Aofh /sd ;d]t ;f]xL cjlwsf] Aofh cg'bfg cfDbfgLdf u0fgf ug{ ;lsg]5 . g]kfn

;/sf/af6 kfpg'kg]{ Aofh cg'bfg jfktsf] o:tf] /sdnfO{ k'FhLsf]if cg'kft u0fgf k|of]hgsf

nflu ;/sf/ dflysf] bfjL ;/x z'Go k|ltzt hf]lvd ef/ k|bfg ug{ ;Sg]5g\ .

^= s[lif tyf kz'kG5L Joj;fo u/L o; sfo{ljlw adf]lhd Aofh cg'bfg /sd dfu ug]{ C0fLn] ug'{ kg]{ sfo{

M s[lif tyf kz'kG5L shf{df Aofh cg'bfg /sd dfu ug]{ C0fLn] b]xfo adf]lhd sfo{ ug{'kg]{5 M–

-s_ o; sfo{ljlwdf tf]lsPsf] k|lqmof adf]lhd Aofh cg'bfg ;lxtsf] s[lif tyf kz'kG5L shf{ lngsf]

nflu o; sfo{ljlwsf] cg';"rL–@ adf]lhdsf] 9fFrfdf ;DalGwt a}+s tyf ljQLo ;+:yf ;dIf

lgj]bg k]z ug]{ .

-v_ cfkm'n] lnPsf] shf{sf] ;f+jf Aofh /sd ;dod} e'QmfgL ug]]{, shf{ ;'/lIft ug{sf nflu a}+s tyf

ljQLo ;+:yfx?n] dfu]sf ljj/0f pknAw u/fpg] / tf]s]sf zt{x?sf] kfngf ug]{ .

-u_ h'g p2]Zosf] nflu shf{ lnPsf] xf] ;f]xL p2]Zosf nflu dfq shf{ nufgL ug'{ kg]{5 . pQm shf{

;b'kof]u ePsf] gkfO{Pdf Jofh cg'bfg lbO{g] 5}g .

&= ;DalGwt a}+s tyf ljQLo ;+:yfsf] sfd, st{Ao / clwsf/ M s[lif tyf kz'kG5L shf{df Aofh cg'bfgsf]

zf]wegf{ lng] k|of]hgsf] nflu ;DalGwt a}+s tyf ljQLo ;+:yfn] ug'{kg]{ sfd, st{Ao / clwsf/ b]xfo

adf]lhd x'g]5M–

-s_ s[lif tyf kz'kG5L shf{df Aofh cg'bfg /sd k|fKt ug{] u/L Joj;foLn] shf{sf] nflu lgj]bg

lbPdf kl/of]hgfsf] ;DefJotf tyf shf{sf] ;b'kof]u x'g] cfwf/df shf{ k|jfx ug]{ . shf{ k|jfx

ug{ g;lsg] ePdf shf{ nufgL ug{ g;lsg] :ki6 sf/0f ;lxt ;DalGwt Joj;foLnfO{ hfgsf/L

lbg] .

-v_ s[lif tyf kz'kG5L shf{df Aofh cg'bfg /sd k|fKt ug{sf nflu o; sfo{ljlwsf] cg';"lr–# df

pNn]lvt lgj]bgsf] 9fFrfdf C0fLn] cg'bfg kfpg] Jofh /sd afx]s c? Jofh /sd c;'n u/]sf]

k|df0f ;lxt g]kfn /fi6« a}+s;Fu zf]wegf{ dfu ug]{ .

-u_ v08 -s_ adf]lhd Aofh cg'bfg k|fKt x'g] u/L k|bfg ul/Psf] shf{ ;DaGwL q}dfl;s ljj/0f

cg';'lr–$, cg';'lr–% / cg';"lr–^ adf]lhdsf] 9fFrfdf !% lbgleq g]kfn /fi6« a}+snfO{ pknAw

u/fpg] .

-3_ clgjfo{ ?kdf ;b'kof]lutf lg/LIf0f u/L ;f] sf] clen]v cBfjlws u/L /fVg] .

-ª_ o; cGtu{t nufgL u/]sf] shf{sf] Aofhb/ nufgL cjlwe/ a[l4 ug{ kfO{g] 5}g .

-r_ g]kfn ;/sf/ jf g]kfn /fi6« a}+saf6 cg'udg ubf{ shf{ ;b'kof]u ePsf] gkfO{Pdf Aofh cg'bfg

lbPsf] /sd a}+s tyf ljQLo ;+:yfnfO{ ;f]wegf{ lbO{g] 5}g .

*= g]kfn /fi6« a}+ssf] sfd, st{Ao / clwsf/ M g]kfn /fi6« j}+ssf] sfd, st{Ao / clwsf/ b]xfo adf]lhd

x'g]5M–

-s_ a}+s tyf ljQLo ;+:yfaf6 s[lif tyf kz'kG5L shf{df k|bfg ul/g] Aofh cg'bfg /sd dfu eO{

cfPdf æs[lif shf{ Aofh cg'bfg zf]wegf{Æ vftfaf6 ;DalGwt a}+s tyf ljQLo ;+:yfnfO{ zf]wegf{

/sd pknAw u/fpg] .

-v_ v08 -s_ adf]lhd a}+s tyf ljQLo ;+:yfnfO{ zf]wegf{ pknAw u/fOPsf] /sdsf] q}dfl;s ljj/0f

cy{ dGqfnonfO{ pknAw u/fpg] .

-u_ of] sfo{ljlwsf] k|efjsf/L ?kn] sfof{Gjog ug{sf nflu cfjZos lgodg, lg/LIf0f tyf ;'kl/j]If0f

ug]{ .

-3_ shf{ lg/LIf0f ubf{ p2]Zocg'?k ePsf] gkfO{Pdf k|rlnt sfg"g tyf g]kfn /fi6« a}+sn] hf/L u/]sf]

lgb]{zg adf]lhd ;DalGwt kIfnfO{ sf/afxL ug]{ .

109

(= s]Gb|Lo ;dGjo tyf cg'udg ;ldltsf] u7g / sfd st{Jo tyf clwsf/ M -!_ s[lif tyf kz'kG5L shf{df

k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{sf] s]Gb|Lo :t/df ;dGjo tyf cg'udg ug{ b]xfo adf]lhdsf]

Pp6f s]GbLo ;dGjo tyf cg'udg ;ldlt u7g x'g]5–

-s_ 8]k'6L ueg{/, g]kfn /fi6« a}+s – ;+of]hs

-a}+s tyf ljQLo ;+:yf lgodg ljefu x]g]{_

-v_ sfo{sf/L lgb]{zs, g]kfn /fi6« a}+s – ;b:o

-a}+s tyf ljQLo ;+:Yff lgodg ljefu_

-u_ ;x–;lrj, cy{ dGqfno – ;b:o

-3_ ;x–;lrj, s[lif ljsf; dGqfno – ;b:o

-ª_ ;x–;lrj, kz'kG5L ljsf; dGqfno – ;b:o

-r_ cWoIf, g]kfn a}+sz{ Pzf]l;Pzg – ;b:o

-5_ lgb]{zs, g]kfn /fi6« a}+s – ;b:o ;lrj

-a}+s tyf ljQLo ;+:Yff lgodg ljefu_

-@_ ;ldltn] cfjZos k/]df a9Ldf b'O{hgf lj1nfO{ a}7sdf cfdlGqt ug{ ;Sg]5 . ;ldltsf] ;lrjfno

g]kfn /fi6« a}+s, a}+s tyf ljQLo ;+:yf lgodg ljefudf /xg]5 .

-#_ ;lrjfnon] ;ldltn] tf]s]sf sfo{x? ug]{5 .

!)= s]Gb|Lo ;dGjo tyf cg'udg ;ldltsf] sfd, st{Jo / clwsf/ M -!_ s[lif tyf kz'kG5L shf{df k|bfg

ul/g] Aofh cg'bfg;DaGwL Joj:yfsf] k|efjsf/L ?kdf sfof{Gjogsf nflu cfjZos ;dGjo tyf

cg'udg ug]{, lg/LIf0f u/fpg], sfo{ljlwsf] sfof{Gjogdf s'g} afwf c8sfp pTkGg ePdf afwf c8sfp

km'sfpg], sfo{ljlw tyf cg';"lrsf] JofVof ug]{ tyf sfo{ljlwdf ePsf Joj:yfx?df x]/km]/ ug'{ k/]df

k'g/fjnf]sgsf nflu g]kfn ;/sf/, cy{ dGqfno ;dIf l;kmfl/z ug]{ sfo{ s]Gb|Lo ;dGjo tyf cg'udg

;ldltn] ug{ ;Sg]5 .

-@_ ;ldltsf] a}7s sDtLdf q}dfl;s ?kdf a:g]5 .

!!= lhNnf:t/Lo ;dGjo tyf cg'udg ;ldltsf] Joj:yf M -!_ s[lif tyf kz'kG5L shf{df k|bfg ul/g] Jofh

cg'bfg;DjGwL Joj:yfsf] k|efjsf/L sfof{Gjogsf nflu lgDgfg';f/sf] lhNnf :t/Lo ;dGjo tyf

cg'udg ;ldlt /xg]5 –

-s_ lhNnf s[lif ljsf; sfof{no k|d'v – ;+of]hs

-v_ lhNnf kz' ;]jf sfof{no k|d'v – ;b:o

-u_ g]kfn /fi6« a}+ssf] ;DalGwt lhNnfl:yt sfof{nosf

cg';Gwfg OsfO{ k|d'v -cfkm\gf] sfof{no /x]sf] lhNnfdf dfq_ – ;b:o

-3_ /fli6«o jfl0fHo a}+s÷g]kfn a}+s ln=÷s[lif ljsf; a}+s dWo]af6

Pshgf zfvf sfof{no k|d'v – ;b:o

-ª_ cGo a}+s tyf ljQLo ;+:yfdWo]af6 Pshgf zfvf sfof{no k|d'v – ;b:o

-r_ k|d'v, sf]if tyf n]vf lgoGqs sfof{no – ;b:o

-5_ k|ltlglw, :yfgLo tx – ;b:o

-@_ pko'{Qm adf]lhd ul7t lhNnf :t/Lo ;dGjo tyf cg'udg ;ldltsf] ;lrjfno lhNnf s[lif ljsf;

sfof{nodf /xg]5 / ;b:o ;lrj ;+of]hsn] tf]Sg]5 . ;f] ;lrjfnon] ;ldltsf ;a} ;b:ox?sf]

ljj/0f ;+sng u/L g]kfn ;/sf/, s[lif ljsf; dGqfno, kz'k+5L ljsf; dGqfno / s]Gb|Lo ;dGjo

tyf cg'udg ;ldltsf] ;lrjfnodf k7fpg' kg{]5 .

110

!@= lhNnf :t/Lo ;dGjo tyf cg'udg ;ldltsf] sfd, st{Jo / clwsf/ M -!_ lhNnf:t/Lo ;dGjo tyf

cg'udg ;ldltsf] sfd, st{Jo / clwsf/ b]xfo adf]lhd /xg]5–

-s_ s[lif tyf kz'kG5L shf{sf] k|efjsf/L ljt/0fsf nflu cfd s[ifsx? ;dIf o;sf] hfgsf/L u/fpg

:YffgLo ?kdf k|rf/ k|;f/ ug]{ .

-v_ lhNnfdf s[lif tyf kz'kG5L shf{nfO{ ;xh kfg{ ;d'lrt Joj:yf ldnfpg] .

-u_ s[lif tyf kz'kG5L shf{ ljt/0fsf qmddf lhNnfl:yt s[ifsx?sf u'gf;fx?nfO{ oyf]lrt ?kdf

;Daf]wg ug{ kxn ug]{ .

-3_ lhNnfdf k|jfx ePsf] s[lif tyf kz'kG5L shf{sf] ljj/0f tof/ u/L s]Gb|Lo ;dGjo tyf cg'udg

;ldltdf k]z ug]{ .

-ª_ s]Gb|Lo ;dGjo tyf cg'udg ;ldltsf] lg0f{ofg';f/ k|fKt lgb]{zgx? kfngf ug]{÷u/fpg] .

-r_ ;ldltsf] a}7s sDtLdf q}dfl;s ?kdf a:g] .

-5_ s]Gb|Lo ;dGjo tyf cg'udg ;ldltn] tf]ssf cGo sfo{x? ug]{ .

!#= u'gf;f] ;DaGwL Joj:yf M o; sfo{ljlwsf] sfof{Gjogsf qmddf a}+s tyf ljQLo ;+:yfn] shf{ k|jfx

gu/]sf], s[lif tyf kz'kG5L Joj;foLn] ;]jf ;'ljwf gkfPsf] tyf C0fsf] ;b'kof]u gePsf] nufotsf

u'gf;f] ;'Gg] tyf ;f]sf cfwf/df cfjZos sfd sf/jfxL cuf8L a9fpg] sfo{ s]Gb|Lo ;dGjo tyf

cg'udg ;ldlt tyf lhNnf:t/Lo ;dGjo tyf cg'udg ;ldltn] ug]{5 .

!$= ;+zf]wg tyf x]/km]/ M g]kfn ;/sf/, cy{ dGqfnon] s[lif ljsf; dGqfno / kz'k+5L ljsf; dGqfnosf]

;dGjodf o; sfo{ljlwsf] cg';"lr–! df cfjZostfcg';f/ ;+zf]wg Pj+ x]/km]/ ug{ ;Sg]5 .

!%= vf/]hL tyf arfpm M -!_ g]kfn ;/sf/, cy{ dGqfnoaf6 hf/L ul/Psf] æo'jfx?nfO{ Jo;flos s[lif shf{df

k|bfg ul/g] Aofh cg'bfg ;DaGwL, @)&! vf/]h ul/Psf] 5 .

-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf] sfo{ljlw adf]lhd eP u/]sf sfd sf/afxL o;} sfo{ljlw

adf]lhd eP u/]sf] dflgg]5 .

111

cg';"rL – !

-bkmf # sf] pkbkmf -!_ ;F+u ;DalGwt_

g]kfn ;/sf/n] pknAw u/fpg] Aofh cg'bfgsf nflu of]Uo s[lif Joj;fox?

1= t/sf/L pTkfbg, pTkfbg, k|zf]wg tyf e08f/0f,

2= ljp ljhg pTkfbg, k|zf]wg tyf e08f/0f, ljqmL ljt/0f

3= k'ik Joj;fo,

4= kz'k+IfLkfng,

5= cli6«r, 6sL{ / xfF; kfng, ;f]sf] df;' tyf c08fsf] e08f/0f tyf k|zf]wg tyf ljqmL ljt/0f,

6= kmnkm"n pTkfbg, pTkflbt kmnkm'nsf] k|zf]wg tyf e08f/0f, ljqmL ljt/0f

7= b'Uw pTkfbg, k|zf]wg / ljqmL ljt/0f

8= dT:okfng, pTkflbt df5fsf] e08f/0f tyf ljqmL ljt/0f,

9= Rofp pTkfbg, k|zf]wg tyf e08f/0f, ljqmL ljt/0f

10= kz'awzfnf Pj+ df;'hGo pTkfbg Joj;fo, ;f]sf] e08f/0f tyf k|;f]wg, ljqmL ljt/0f

11= hl8j'6L pTkfbg, k|zf]wg / e08f/0f tyf ljqmL ljt/0f

12= pv' v]tL, skmL v]tL, lrof v]tL, cn}rL v]tL, cb'jf v]tL, a];f/ v]tL, h}t'g v]tL, ;'o{d'vL v]tL cNnf]

pTkfbg, nf]Stf v]tL / To;sf] e08f/0f tyf k|zf]wg / ljqmL ljt/0f,

13= df}/L kfng Joj;fo,

14= hf}, kmfk/, l;nfd, pTkfbg, k|zf]wg / ljqmL ljt/0f,

15= g]kfn ;/sf/n] ;do–;dodf yk u/]sf cGo s[lif Joj;fox? .

112

cg';"rL–@

-bkmf ^ sf] v08 æsÆ ;F+u ;DalGwt_

C0fLn] Aofh cg'bfg ;lxtsf] s[lif tyf kz'kG5L shf{sf nflu a}+sdf lbg] lgj]bgsf] 9fFrf

ldltM @)&== ÷ == ÷ ==

>L ================================ a}+s ln=

============================================= .

ljifoM Aofh cg'bfg ;lxtsf] s[lif tyf kz'kG5L shf{ af/] .

dxfzo,

pko'{Qm ;DaGwdf g]kfn ;/sf/n] cf=j= @)&!÷&@ tyf ;f] kZrft\sf ah]6 jQmJox? dfkm{t\ 3f]if0ff

u/L Joj;flos s[lif tyf kz'kG5L shf{df k|bfg ul/g] Aofh cg'bfg;DaGwL sfo{ljlw, @)&# adf]lhd shf{

pkef]u ug{sf nflu dnfO{÷d]/f] -kmd{, sDkgL, ;+:yf_ ==========nfO{ ================ k|of]hgsf nflu shf{ k|bfg

ul/lbg x'g of] lgjb]g k]z u/]sf] 5' . ;fy}, To; a}+sn] tf]s]sf sfuhft tyf ljj/0f ;d]t o;} lgjb]g ;fy

;+nUg u/L k]z u/]sf 5'÷5f}+ . d}n] k|rlnt sfg'g, g]kfn /fi6« a}+saf6 hf/L ul/Psf lgodg, lgb]{zg / kl/kq

tyf wgL a}+saf6 tf]lsPsf zt{x?sf] clwgdf /xL shf{sf] ;xL ;b'kof]u u/L shf{sf] ;fFjf tyf Aofh ;dod}

e'QmfgL ug]{5' .

gfdM

7]ufgf M

;Dks{ 6]lnkmf]g g+=

kmd{, sDkgL, ;+:yf, pBf]u eP,

gfdM

5fkM

7]ufgfM

;Dks{ 6]lnkmf]g g+=

113

cg';"rL – #

-bkmf $ sf] pkbkmf -#_ / bkmf & sf] v08 ævÆ ;Fu ;DalGwt_

================================ a}+s ln=

ldltM @)&== ÷ == ÷ ==

>L g]kfn /fi6« a}+s,

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

====================== .

ljifo M– s[lif tyf kz'kG5L shf{df k|bfg ul/g] Aofh rfn' cf=j======= sf] ======== q}df;sf] cg'bfg af/] .

dxfzo,

o; a}+sn] Joj;flos s[lif tyf kz'kG5L shf{df k|bfg ul/g] Aofh cg'bfg;DaGwL sfo{ljlw, @)&#

cg'?k k|jfx u/]sf] shf{df o;};fy ;+nUg ljj/0f -cg';"rL–$_ adf]lhdsf C0fLx?n] cg'bfg kfpg] afx]ssf]

Aofh /sd hDdf u/]sf] / ;f] shf{sf] ;b'kof]u ub}{ cfPsf]n] pQm shf{x?df kfpg] Aofh cg'bfg jfktsf] /sd

s'n ? ==============-cIf]/]kL ?======================_ txfFsf] a}lsË sfof{no l:yt o; a}+ssf] vftf g+= ========== df

hDdf x'g] u/L pknAw u/fO{ lbg' x'g cg'/f]w ub{5f}+ . ;fy}, pk/f]Qm cjlwdf ;DalGwt C0fx?af6 Aofh jfkt

/sd ? ==============-cIf]/]kL ?=======================_ c;'n pk/ eO;s]sf] Joxf]/f ;d]t cg'/f]w 5 . ;fy}, pko'{Qm

s[lif tyf kz'kG5L shf{x? ;b'kof]u ePsf] Joxf]/f ;d]t cg'/f]w 5 .

===================== a}+s÷ljQLo ;+:yf sf] tk{maf6

b:tvtM

gfd M

kb M

5fk M

ljefu÷sfof{no M

a}+sn] !) k|ltzt Aofhb/df s[ifsnfO{ C0f nufgL u/]sf] cj:yfdf % k|ltzt Aofh s[ifsaf6 lnPkZrft\ %

k|ltzt Aofh cg'bfgsf] ?kdf g]kfn /fi6« a}+s;Fu bfaL ug]{ . To;}u/L a}+sn] ( k|ltzt Aofhb/df s[ifsnfO{ C0f

nufgL u/]sf] cj:yfdf $ k|ltzt Aofh s[ifsaf6 lnPkZrft\ % k|ltzt Aofh cg'bfgsf] ?kdf g]kfn /fi6«

a}+s;Fu bfaL ug]{ .

114

cg';"rL – $

-bkmf & sf] v08 æuÆ ;Fu ;DalGwt_

ldltM @)&== ÷ == ÷ ==

>Ldfg\ sfo{sf/L lgb]{zsHo",

g]kfn /fi6« a}+s,


sf7df08f}+ .

ljifo M Aofhdf cg'bfg k|bfg ul/Psf s[lif tyf kz'kG5L shf{sf] ======== q}df;sf] ljj/0f .

dxf]bo\,

Joj;flos s[lif tyf kz'kG5L shf{df k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{ljlw, @)&# n] u/]sf]

Joj:yfcg';f/ o; ;+:yfn] ljleGg zLif{sdf k|jfx ePsf] shf{sf] q}dfl;s ljj/0f b]xfo adf]lhd /x]sf] 5 .

zf]wegf{ kfpg'kg]{ shf{sf] ========== q}df;sf] ljj/0f

qm=;+= C0fLsf]

gfd

shf{

zLif{s

shf{

k|jfx

ldlt

shf{ k|jfx

ldlt

shf{

aSof}tf

-?_

shf{

e'QmfgL

ldlt

o; cjlwdf

C0fLaf6 c;'n

x'g'kg]{ Aofh

/sd -?_

Aofh

cg'bfg

/sd -?_ s}lkmo

t

hDdf

zf]wegf{ kfpg'kg]{ hDdf /sd ?=================== cIf]/]kL ?==================

===================== a}+ssf] tk{maf6

b:tvtM

gfd M

kb M

5fk M

ljefu÷sfof{no M

115

cg';"rL – %


ldltM @)&== ÷ == ÷ ==


g]kfn /fi6« a}+s,


sf7df08f}+ .

ljifo M Aofhdf cg'bfg cGtu{t k|jfx eO{ lgoldt gePsf shf{sf] ==========q}dfl;s ljj/0f .

dxf]bo\

Joj;flos s[lif tyf kz'kG5L shf{df k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{ljlw, @)&# n] u/]sf]

Joj:yf cg';f/ o; ;+:yfn] ljleGg zLif{sdf k|jfx eO{ lgoldt gePsf shf{sf] q}dfl;s ljj/0f b]xfo adf]lhd

/x]sf] 5 .

lgoldt gePsf shf{sf] =========== q}df;sf] ljj/0f

qm=;+= C0fLsf]

gfd

shf{

zLif{s

shf{

k|jfx

ldlt

shf{

;fFjf

aSof}tf

-?_

shf{

e'QmfgL

ldlt

o; cjlwdf

C0fLaf6 c;'n

x'g'kg]{ Aofh /sd

-?_

Aofh

cg'bfgsf]

cg'dflgt

/sd -?_

s}lkmot

hDdf

c;'n x'g afFsL hDdf ;fFjf Aofh /sd ?=================== cIf]/]kL ?==================

===================== a}+ssf] tk{maf6

b:tvtM

gfd M

kb M

5fk M

ljefu÷sfof{no M

116

cg';"lr – ^


ldlt M @)&===÷====÷====


g]kfn /fi6« a}+s,


sf7df8f}+ .

laifo M Aofh cg'bfg cGtu{t k|jfx ePsf shf{sf] If]qut q}dfl;s ljj/0f .

dxf]bo,

Joj;flos s[lif tyf kz'kG5L shf{df k|bfg ul/g] Aofh cg'bfg;DaGwL sfo{ljlw, @)&# df ePsf]

Joj:yf adf]lhd o; ;+:yfn] k|jfx u/]sf shf{x?sf] If]qut q}dfl;s ljj/0f b]xfo adf]lhd /x]sf] 5 .

If]qut shf{sf] ============q}dfl;s ljj/0f

qm=;+= ljsf; If]q lhNnf xfn;Dd k|jflxt

shf{ -?_

xfnsf] ;fFjf

aSof}tf -?_

xfn;Dd k|bfg ul/Psf] s"n

Aofh cg'bfg /sd -?_

o; q}df;df k|bfg ul/g]

Aofh cg'bfg /sd -?_

!= k"jf{~rn

@= k"jf{~rn

=== k"jf{~rn

hDdf

!= dWodf~rn

@= dWodf~rn

=== dWodf~rn

hDdf

===

===

s'n

ejbLo,

b:tvt M

gfd M

kb M

ljefu÷sfof{no M

a}+ssf] 5fk M

117

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= #÷)&$

Psn u|fxs tyf If]qut shf{ ;fk^ / ;"ljwfsf] ;Ldf lgwf{/)f ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfaf6 Pp6} u|fxs, kmd{, sDkgL jf cfk;L

;DaGw ePsf u|fxsx?sf] ;d'xnfO{ tyf cy{ Joj:yfsf] Ps} If]qdf k|jfx x'g] shf{sf ;DaGwdf g]kfn /fi6« a}+s

P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

!= shf{ ;fk6 tyf ;'ljwfsf] ;Ldf lgwf{/0fM

Ohfhtkqk|fKt ;+:yfn] Pp6} u|fxs, kmd{, sDkgL jf cfk;L ;DaGw ePsf u|fxsx?sf] ;d'xnfO{ sf]ifdf

cfwfl/t (Fund Based) shf{ ;fk6 / u}/sf]ifdf cfwfl/t (Non-Fund Based) ;'ljwfx? ;d]t u/L

cfˆgf] k|fylds k'FhLsf] a9Ldf @% k|ltzt;Ddsf] ;Ldf sfod u/L k|bfg ug{ ;Sg]5g\ .

b]zsf] pTkfbg, /f]huf/L nufotsf kIfnfO{ b[li6ut u/L lgof{t If]q, ;fgf tyf demf}nf pBf]u, cf}ifwL

pTkfbg pBf]u, s[lif If]q, ko{6g pBf]u, l;d]G6 pBf]u, kmnfd pBf]u tyf cGo pTkfbgd"ns pBf]ux?df

k|jfx x'g] shf{sf] Psn u|fxs shf{ ;Ldf clwstd #) k|ltzt sfod ul/Psf] 5 . o;/L shf{ ;fk6 tyf

;'ljwfsf] ;Ldf :jLs[t ubf{ Ohfhtkqk|fKt ;+:yfsf] nflu cfGtl/s n]vfkl/Ifsn] k|dfl0ft u/]sf] 7Ls

cl3Nnf] qodf;sf] jf;nftdf b]lvg] k|fylds k'FhLsf] cfwf/df k|ltu|fxs shf{ ;fk6 tyf ;'ljwfsf] ;Ldf

lgwf{/0f ug'{ kg]{5 .

s'g} u|fxs ;d'xdf pko{'Qm adf]lhdsf b'j} k|sf/sf ;Ldf sfod ug'{kg]{ k|s[ltsf pBf]u, Joj;fox? /x]sf]

cj:yfdf To:tf] u|fxs ;d'xnfO{ s'n shf{ ;fk6 tyf ;'ljwfsf] ;Ldf #) k|ltzt sfod ug'{kg]{5 . t/

To:tf] s'n shf{ ;fk6 tyf ;'ljwf cGtu{t #) k|ltzt shf{ ;Ldf sfod ug'{kg]{ egL dfly pNn]v

ul/Psf pBf]u afx]ssf shf{ ;fk6 tyf ;'ljwfsf] ;Ldf eg] @% k|ltzt eGbf a9L x'g] 5}g .

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

k|jfx ug]{ ;DaGwdfM

-s_ Ohfhtkqk|fKt ;+:yfx?n] hnljB't kl/of]hgf, ljB't k|;f/0f nfOg -Transmission Line_ /

s]jnsf/ lgdf{0f kl/of]hgfdf sf]ifdf cfwfl/t shf{ tyf u}/ sf]ifdf cfwfl/t ;'ljwf k|fylds

k'FhLsf] a9Ldf %) k|ltzt;Dd k|jfx ug{ ;Sg] 5g\ .

t/, hnljB't kl/of]hgfsf] xsdf k|fylds k'FhLsf] @% k|ltzteGbf a9L shf{ k|jfx ug'{ kg]{

cj:yfdf ;DalGwt lgsfo;Fu clgjfo{ ?kdf ljB't vl/b ;Demf}tf (Power Purchase Agreement)

ePsf] x'g' kg]{5 .

-v_ o:tf kl/of]hgfsf] e'QmfgL tflnsf -Repayment Schedule_ tof/ ubf{ gub k|jfx tyf cGo

k|df0fsf] cfwf/df k'i6L x'g] u/L ug'{ kg]{5 .

-u_ kl/of]hgf ljZn]if0f u/L ;DalGwt a}+s tyf ljQLo ;+:yfn] to u/]sf] Moratorium Period cyjf

To:tf] kl/of]hgfjf6 ljB't pTkfbg x'g] ;dodWo] h'g ;do cufl8 x'G5 ;f]xL ldltaf6 ls:tf

c;'n ug'{ kg]{5 .

-3_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] ljz'4 hnljB't kl/of]hgf, ljB't k|zf/0f nfOg

(Transmission Line) / s]jnsf/ lgdf{0f ;DaGwL kl/of]hgfx?df nufgL ubf{ dfq ljBdfg @%

k|ltztsf] Psn u|fxs shf{ ;LdfnfO{ j[l4 u/L sf]ifdf cfwfl/t shf{ tyf u}/ sf]ifdf cfwfl/t

;'ljwf ;d]t u/L hDdf k|fylds k'FhLsf] a9Ldf %) k|ltzt;Dd nufgL ;Ldf sfod ul/Psf] 5 .

118

t/, hnljB't kl/of]hgf, ljB't k|zf/0f nfOg (Transmission Line) / s]jnsf/ lgdf{0f ;DaGwL

kl/of]hgf ;DaGwL u|fxsn] u}/ hnljB't÷ljB't k|zf/0f nfOg÷s]jnsf/ kl/of]hgfdf klg nufgL

ug{ rfx]df %) k|ltztsf] ;Ldf ggf£g] u/L sf]ifdf cfwfl/t shf{ tyf u}/ sf]ifdf cfwfl/t ;'ljwf

;d]t u/L a9Ldf @% k|ltzt;Dd dfq shf{÷;'ljwf k|jfx ug{ ;lsg] 5 .

-pbfx/0fsf] nflu, M sf]if tyf u}/ sf]ifdf cfwfl/t ;'ljwf ;d]t u/L hDdf k|fylds k'FhLsf] %)

k|ltzt ljz'4 hnljB't kl/of]hgf÷ljB't k|;f/0f nfOg÷s]jnsf/ kl/of]hgfdf nufgL u/]df

cGodf nufgL ug{ kfOg] 5}g . sf]if tyf u}/ sf]ifdf cfwfl/t ;'ljwf ;d]t u/L hDdf k|fylds

k'FhLsf] $) k|ltzt dfq ljz'4 hnljB't kl/of]hgf÷ljB't k|zf/0f nfOg÷s]jnsf/ kl/of]hgfdf

nufgL u/]df cGodf !) k|ltzt;Dd dfq nufgL ug{ kfOg] 5 . sf]if tyf u}/ sf]ifdf cfwfl/t

;'ljwf ;d]t u/L hDdf k|fylds k'FhLsf] ! k|ltztb]lv @% k|ltzt dfq ljz'4 hnljB't

kl/of]hgf÷ljB't k|zf/0f nfOg÷s]jnsf/ kl/of]hgfdf nufgL u/]df cGodf @% k|ltzt;Dd dfq

nufgL ug{ kfOg] 5 . _

sy+sbflrt, u}/ hnljB't÷ljB't k|zf/0f nfOg÷ s]jnsf/ kl/of]hgfdf tf]lsPsf] ;Ldf gf3L shf{

k|jfx u/]df ;Ldf gf3]sf] /sd a/fa/sf] shf{df ztk|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{

kg]{5 .

#= shf{ ;fk6 tyf ;'ljwfsf] ;Ldfdf 5'6

b]xfosf shf{ ;fk6 jf ;'ljwfsf] xsdf a''Fbf g+= ! df pNn]v ul/Psf] ;Ldf nfu" x'g] 5}g M–

-s_ d'2lt /l;b, g]kfn ;/sf/sf] ;'/If0fkq, g]kfn /fi6« a}+s C0fkqsf] lwtf]df / ljZj a}+s, Pl;ofnL

ljsf; a}+s tyf cGt/f{li6«o ljQ lgud nufotsf g]kfn ;b:o ePsf] cGt/f{li6«o ax'kIfLo

(Multilateral) ljQLo ;+:yfx? tyf cGt/f{li6«o >]0fLs[t (Rated) a}+ssf] lgMzt{ hdfgtdf k|bfg

ul/g] shf{ ;fk6 tyf ;'ljwfx? .

;fy}, ;DalGwt a}+s tyf ljQLo ;+:yfaf6 cg'/f]w eO{ cfPdf o; a}+sn] hf/L u/]sf] lgb]{zgdf

pNn]v ePsf] Joj:yf ;d]t sfod /xg] u/L To:tf cGt/f{li6«o ax'kIfLo ;+:yfn] hf/L ug]{ hdfgt

(Guarantee) df cfwfl/t eO{ a}+s tyf ljQLo ;+:yfx?n] k|bfg ug]{ shf{df k'FhLsf]ifsf] cg'kft

u0fgf ug]{ k|of]hgsf nflu z'Go hf]lvd ef/ (Zero Risk Weight) k|bfg ug{ ;lsg] 5 .

:ki6Ls/0fM cGt/f{li6«o >]0fLs[t (Rated) a}+s eGgfn] ;+o'Qm clw/fHo a]nfotsf] n08gaf6 k|sflzt

The Banker klqsfn] k|To]s jif{ h'nfO{ dlxgfdf k|sfzg ug]{ Top Thousand World Banks sf] ;"rLdf

7Ls cl3Nnf] jif{ ;dfj]z ePsf a}+sx?nfO{ ;Demg' kg]{5 .

-v_ shf{;Fu ;DalGwt hf]lvdaf6 ;'/lIft x'g] kof{Kt Joj:yf u/L b]xfosf ;+:yfx?nfO{ b]xfo

adf]lhdsf j:t'x? vl/b tyf cfoft ug{ æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?af6 k|bfg ul/g] shf{

;fk6 tyf ;'ljwfx?

qm=;+= ;+:yf j:t'

-!_ g]kfn cfon lgud ln= UofF; tyf k]6«f]lnod kbfy{

-@_ g]kfn vfB ;+:yfg vfBfGg

-#_ s[lif ;fdu|L sDkgL ln= s[lif /f;folgs dn

$= ;+o'Qm nufgLstf{ a}+s tyf ljQLo ;+:yfx?sf] Uof/]06L tyf sfp06/ Uof/]06Ldf shf{ tyf ;'ljwf k|bfg ug{]

Joj:yf

;+o'Qm nufgLdf ;~rfngdf cfPsf a}+s tyf ljQLo ;+:yfx?sf] ;+o'Qm nufgLstf{ a}+s tyf ljQLo ;+:yfx?sf]

Uof/]06L tyf sfp06/ Uof/]06Ldf shf{ tyf ;'ljwf k|bfg ug{ s'g} afwf kg]{5}g . t/, o;/L k|bfg ul/Psf]

shf{df k|ltu|fxs shf{ ;Ldfsf] Joj:yf eg] nfu" x'g]5 . To:tf ;+o'Qm nufgLstf{ a}+s tyf ljQLo ;+:yf

cGt/f{li6«o >]0fLs[t (Rated) a}+s ePdf dfly a'Fbf g+ # sf] -s_ df pNn]v eP adf]lhd s} Joj:yf nfu"

x'g]5 .

%= cfk;L ;DaGw ePsf u|fxsx?nfO{ Pp6} ;d'x dflgg] Joj:yf

shf{ ;fk6 tyf ;'ljwf ;Ldfsf] k|of]hgsf] lgldQ cfk;L ;DaGw ePsf u|fxsx?sf] ;d'xnfO{ b]xfosf

cj:yfdf Pp6} ;d'x dflgg] 5 M–

119

-s_ s'g} sDkgLn] csf]{ sDkgLsf] kRrL; k|ltzt jf ;f]eGbf a9L ;]o/ lnPsf] eP To:tf b'j} sDkgLx?,

-v_ s'g} JolQm, sDkgLsf] ;~rfns, k|fOe]6 lnld6]8 sDkgLsf ;]o/wgL, ;fem]bf/L kmd{sf ;fem]bf/, kmd{sf

k|f]k|fO6/ tyf To:tf JolQm, ;~rfns, ;]o/wgL, ;fem]bf/ jf k|f]k|fO6/sf Psf3/df a;f]af; u/L cfPsf

jf 5'§fleGg ePsf klt jf kTgL, 5f]/f, 5f]/L, wd{k'q, wd{k'qL, afa', cfdf, ;f}t]gL cfdf / cfk"mn]

kfngkf]if0f ug'{ kg]{ bfh', efO, tyf lbbL, alxgL,

-u_ v08 -v_ df plNnlvt JolQmx?n] PSn} jf ;+o'Qm?kdf csf]{ sDkgLsf] @% k|ltzt jf ;f] eGbf a9L

;]o/ lnPsf] eP To:tf sDkgLx?,

-3_ v08 -v_ df plNnlvt JolQmx?n] PSn} jf ;+o'Qm ?kdf csf]{ sDkgLsf] kRrL; k|ltzt eGbf sd ;]o/

lnPsf] eP tfklg To:tf] sDkgLsf] Joj:yfkgdf b]xfosf lsl;daf6 lgoGq0f ePsf To:tf sDkgLx?M–

-!_ ;~rfns ;ldltsf] cWoIf eO{,

-@_ sDkgLsf] sfo{sf/L k|d'v eO{, jf

-#_ sDkgLsf] ;~rfnsx?dWo] @% k|ltzteGbf a9L ;~rfnsx? lgo'Qm u/L .

-ª_ Ps} ;d'xsf egL cfj4 /x]sf kmd{, sDkgL jf To:tf ;d'xsf ;b:ox?,

-r_ v08 -v_ adf]lhd Pp6f u|fxs jf sDkgLn] csf]{ u|fxs jf sDkgLnfO{ hdfgt lbPsf] eP To:tf

u|fxs jf sDkgLx? .

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

cfk;L ;DaGw ePsf u|fxsx?sf] ;d'xdf gkg]{ u/L zt{x? tf]sL 5'6 lbg ;lsg] 5 . tf]lsPsf]

;dodf To:tf cfof]hgf ;DkGg gePdf o:tf] 5'6 :jtM /2 x'g]5 .

-5_ Pp6} lwtf]df PseGbf a9L JolQmx?nfO{ shf{ k|jfx u/]sf] eP To:tf JolQmx?,

-h_ kmd{, sDkgL afx]s cGo ;+:yfx?sf] xsdf ;f] ;+:yf ;~rfng, lgoGq0f jf Joj:yfkgdf k|ToIf ;+nUg

JolQm jf lghsf] Psf3/df a;f]af; u/L cfPsf jf 5'§fleGg ePsf klt jf kTgL, 5f]/f, 5f]/L, wd{k'q,

wd{k'qL, afa', cfdf, ;f}t]gL cfdf / cfk"mn] kfngkf]if0f ug'{ kg]{ bfh', efO, tyf lbbL, alxgL .

^= cfk;L ;DaGw ePsf u|fxsx?sf] ljj/0f k7fpg' kg]{

Ohfhtkqk|fKt ;+:yfn] Pp6f u|fxs jf cfk;L ;DaGw ePsf u|fxsx?sf] clen]v cw{jflif{s ?kdf tof/

u/L Ps dlxgfleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu tyf ;DalGwt ;'kl/j]If0f ljefudf

k7fpg' kg]{5 .

&= cnu ;d'xsf] ?kdf lnOg] Joj:yf

g]kfn ;/sf/sf] k"0f{ jf krf; k|ltzt eGbf a9L :jfldTj ePsf] ;+ul7t ;+:yf jf sDkgLnfO{ 5'§} -cnu_

;d'xsf] ?kdf lnOg] 5 .

*= clws]lGb|t hf]lvd (Concentration Risk) Go'gLs/0f ug{] Joj:yf

Ohfhtkqk|fKt ;+:yfn] s'g} Pp6f u|fxs, kmd{, sDkgL jf cfk;L ;DaGw ePsf u|fxsx?sf] ;d'xnfO{ a'Fbf

g+= -!_ sf] pka'Fbf -!_ df tf]lsPsf] ;LdfeGbf a9L shf{ ;fk6 jf ;'ljwf k|bfg u/]df o; lgb]{zgsf]

pNn+3g ePsf] dflgg]5 / To:tf] cj:yfaf6 pTkGg x'g ;Sg] clws]lGb|t hf]lvd vfDgsf] nflu ;LdfeGbf

a9L k|bfg ul/Psf] shf{ ;fk6 jf ;'ljwfsf] zt k|ltzt yk shf{ gf]S;fgL Joj:yf (Loan Loss

Provision) sfod ug'{ kg]{5 .

(= 7"nf C0fLx?sf] shf{ ljj/0f k]z ug'{ kg]{M

o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf a}+sdf /x]sf 7"nf C0fL -?= @ s/f]8 eGbf a9L shf{ pkof]u ug]{_

sf] shf{ ;DaGwL ljj/0f j]j;fO{6df pNn]v ePsf] 9fFrfdf ;dli6ut ?kdf tof/ u/L o; a}+saf6

pknAw Web Address df q}dfl;s ?kdf qodf; ;dfKt ePsf] ldltn] ! dlxgfleq b]xfo adf]lhd x'g]

u/L Upload ug{' kg]{5 . a}+sn] Web Address cg';f/ u|fxssf] ljj/0f, 7"nf C0fLsf] ;d'xsf]] ljj/0f,

sf]ifdf cfwfl/t shf{ / u}/sf]ifdf cfwfl/t shf{ ;DaGwL ljj/0f Upload ubf{ x/]s u|fxsnfO{ ;DalGwt

;d'xdf g} /fVg' kg]{5 .

120

!)= If]qut shf{ ;DaGwL Joj:yf

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

If]qut shf{ ;3gtfsf] cg'udg ug'{ kg]{5 . t/, o; a}+sn] lgb]{zg lbPdf a'Fbf g+= * adf]lhd yk

shf{ gf]S;fgL Joj:yf ug{' kg]{5 . cy{ Joj:yfsf ljleGg If]qx?sf] ;"rL ;+nUg lgb]{zg kmf=g+= # df

pNn]v ul/Psf] 5 .

-@_ If]qut ?kdf k|jfx ul/Psf] shf{ tyf ;'ljwfnfO{ Ohfhtkqk|fKt ;+:yfn] shf{ ;3gtf cg';f/

b]xfo adf]lhd b'O{ txdf 5'6ØfP/ cg'udg, lgoGq0f tyf ;'rgf k|0ffnLsf] Joj:yf ug'{ kg]{5 M– -

kmf=g=+ (=# sf] 9fFrf cg';f/_

-s_ tx ! M k|fylds k'FhLsf] %) - !)) k|ltzt;Dd Pp6} If]qdf k|jflxt shf{ ;fk6 / ;'ljwf .

o:tf] shf{sf] dfkg / cg'udgsf] sfo{ljlw tyf ;'rgf k|0ffnLsf] Joj:yf Ohfhtkqk|fKt

;+:yf cfkm}n] u/L sDtLdf q}dfl;s ?kdf cg'udg ug'{ kg]{5 .

-v_ tx @ M k|fylds k'FhLsf] zt k|ltzteGbf a9L Pp6} If]qdf k|jflxt shf{ ;fk6 / ;'ljwfsf

;DaGwdf o:tf] shf{sf] Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltaf6 ;d]t cg'df]bg

u/fOPsf] x'g' kg]{5 . Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] To:tf shf{x?sf] ;Ldf

k|fylds k'FhLsf] zt k|ltzt eGbf a9L sfod /fVg] jf g/fVg] eGg] ;DaGwdf jflif{s ?kdf

lg0f{o ug'{ kg]{5 / ;f] lg0f{osf] hfgsf/L o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu /

;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

-#_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf -s'g} Ps cfly{s If]qdf dfq shf{ k|jfx ug{ :jLs[lt kfPsf

ljQLo ;+:yf afx]s_ n] s'g} Ps If]qdf cfˆgf] s'n afFsL shf{ ;fk6sf] a9Ldf $) k|ltzt;Dd

shf{ k|jfx ug{ kfOg] Joj:yf ul/Psf] 5 . o;k'j{ $) k|ltzteGbf sd ;Ldf tf]lsPsf If]qx¿df

eg] ;f]xL adf]lhd x'g]5 .

-gf]6MM If]qut shf{ ;DaGwL ljj/0f g]=/f=a}+s lgb]{zg kmf=g+= #=! sf] 9fFrfdf ;DalGwt ;'kl/j]If0f

ljefudf dfl;s ?kdf dlxgf ;dfKt ePsf] ldltn] !% lbgleqdf k]z ug'{ kg]{5 . _

-$_ 3/hUuf tyf l/on :6]6 shf{ ;DaGwL Joj:yf M

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

3/hUuf tyf l/on :6]6 ;DklQsf] Fair Market Value sf] a9Ldf %) k|ltzt ;Dd dfq shf{

k|bfg ug'{ kg]{5 . t/, cfjf;Lo 3/ shf{ (Residential Real Estate) sf] xsdf Fair Market

Value sf] ^) k|ltzt ;Dd shf{ k|jfx ug{ ;lsg] 5 . .

-v_ cfjf;Lo 3/ shf{, Jofj;flos ejg tyf cfjf;Lo ckf6{d]06 lgdf{0f shf{, lgdf{0f ;DkGg eO{

cfo cfh{g ug{ yfn]sf] Jofkfl/s sDKn]S; shf{{ tyf cGo l/on :6]6 shf{ -hUufhdLg vl/b

tyf Knl6+u shf{ ;d]t_ u/L s'n shf{sf] @% k|ltzteGbf a9L gx'g] u/L shf{ ;Ldf tf]lsPsf]

5 . ;fy}, cGo l/on :6]6 shf{ -hUufhdLg vl/b tyf Knl6+u shf{ ;d]t_ sf] nflu k|jfx x'g]

shf{sf] ;Ldf s'n shf{sf] !) k|ltzt sfod ul/Psf] 5 . 3/hUuf tyf l/on :6]6 shf{

;DaGwdf b]xfo adf]lhd ug'{kg]{5 M

-!_ l/on :6]6 shf{ ;fk6 eGgfn] lgb]{zg g+= ( sf] lgb]{zg kmf= g+= (=# -s_ k|of]hg

cg';f/sf] shf{ ;fk6df plNnlvt k|i6Ls/0fsf] l;=g+= % sf] l/on :6]6 shf{nfO{ a'emfpg]

5 .

-@_ shf{ k|jfx ubf{ dfly plNnlvt ;Ldf gf£g]u/L Ohfhtkqk|fKt ;+:yfn] pQm

k|of]hg÷Product x?df k|bfg u/]sf] shf{sf] k'g/;+/rgf jf gjLs/0f ug{ kfpg] 5}gg\ .

-#_ ;du| ;Ldf sfod ug]{ l;nl;nfdf s'g} shf{ ljz]ifnfO{ e'QmfgL Dofb cufj} c;'nL ug]{

u/L snAofs ug{ o; Joj:yfn] afWo u/fPsf] 5}g . Ohfhtkqk|fKt ;+:yfn] k|To]s

shf{sf] ls:tfjGbLsf] cfwf/df sfod /fv]sf] e'QmfgL Dofb;Dd ;f] shf{nfO{ ;f]xL ls:tf

adf]lhd shf{ c;'n ug{ ;lsg] 5 .

-$_ of] lgb]{zg k|yd k6s hf/L x'g' -ldlt @)^^÷)(÷)@_ cufj} pQm k|of]hg÷Product

cGtu{tsf] shf{ ;Ldf :jLs[t eO{ Ohfhtkqk|fKt ;+:yfn] shf{ k|lta¢tf lbO;s]sf] xsdf

121

;f] k|lta¢tf cGtu{tsf] /sd a/fj/sf] shf{ k|jfx ug{ of] lgb]{zgn] afwf k'¥ofPsf] dflgg]

5}g .

-%_ o; Joj:Yff cGtu{t sfod ulPsf] shf{ ;Ldf gf3]df gf3]hlt /sdsf] nflu s'n hf]lvd

efl/t ;DklQsf] u0fgf ubf{ !%) k|ltztsf] hf]lvd ef/ k|bfg ug'{ kg]{5 .

-^_ ax'cfjf;Lo 3/sf nflu Ps dfq a}+sn] shf{ k|jfx ug]{ eP ;f]xL a}+s / ;x–ljQLos/0f

cGtu{tsf] shf{ eP cu'jf a}+sdf ckf6{d]G6 vl/bstf{x?n] Down Payment jf a'lsË

v'Nnf u/]kl5 hDdf u/]sf] /sd clgjfo{?kn] ;DalGwt a}+s jf cu'jf a}+sdf hDdf

u/fOPsf] x'g' kg]{5 .

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

-!_ pka'Fbf g+= $ sf] v08 -v_ adf]lhd ;Ldf u0fgf ubf{ ?= ! -Ps_ s/f]8 jf ;f] eGbf sdsf]

JolQmut cfjf;Lo 3/ shf{nfO{ ;dfj]z ug{'kg]{5}g .

-@_ JolQmut cfjf;Lo 3/ shf{ eGgfn] a}+s÷ljQLo ;+:yfn] u|fxssf] cfo;|f]t x]/L ;f] ;|f]tn]

kof{Kt wfGg] ls:tf sfod u/L pQm u|fxsn] cfkm}+ k|of]u ug]{ jf ef8fdf nufpg] p2]Zon] 3/

lgdf{0f, 3/÷ckf6{d]G6 vl/bsf] nflu k|jfx u/]sf] cfjf;Lo 3/ shf{ -Home Loan_ nfO{ dfq

a'emfpg]5 .

-#_ of] v08 adf]lhdsf] JolQmut cfjf;Lo 3/ shf{ k|jfx ubf{ a}+s÷ljQLo ;+:yf cfkm}+n]

Product Paper tof/ u/L ;DalGwt ;+:yfsf] ;~rfns ;ldltn] :jLs[t u/] kZrft dfq

o:tf] k|s[ltsf] shf{ k|jfx ug'{ kg]{5 .

-$_ of] v08 adf]lhdsf] JolQmut cfjf;Lo 3/ shf{ Pp6f a}+s÷ljQLo ;+:yfaf6 Pp6f

kl/jf/nfO{ Pp6f;Dd dfq k|bfg ug{ ;lsg] 5 .

-^_ 3/÷ejg lgdf{0f ;DaGwL Joj:yf M

-s_ a}+s tyf ljQLo ;+:yfx?n] gu/kflnsf If]q leqsf] 3/÷ejgsf] ;'/If0fdf jf 3/÷ejg

lgdf{0fsf] nflu shf{ k|jfx ubf{ 3/÷ejg lgdf{0f ;DaGwdf ;DalGwt sfof{noaf6 hf/L

dfkb08x? k'/f u/]÷gu/]sf] olsg u/L ;f] ;DaGWfL sfuhftx? h:t} gS;fkf;, cfjZostf

cg';f/ cGo lgsfosf] :jLs[lt, 3/÷ejg lgdf{0f ;DkGg k|df0fkq nufotsf sfuhftx?

lng] Joj:yf ug{' kg]{5 .

-v_ 3/÷ejg lgdf{0fsf] nflu shf{ k|bfg ubf{ dxfgu/kflnsf, pkdxfgu/kflnsf, gu/kflnsf /

g]kfn ;/sf/n] g]kfn /fhkqdf ;'rgf k|sfzg u/L /fli6«o ejg ;+lxtf nfu" u/]sf

uf=lj=;=x?df /fli6«o ejg ;+lxtf cg';/0f u/L lgdf{0f ul/g] ejgx?df shf{ k|jfx ug'{

kg]{5 .

l6Kk0fLM æPp6} If]qdf k|jflxt shf{Æ eGgfn] cy{Joj:yfsf] Ps} If]qsf u|fxsx?df k|jflxt shf{ ;fk6 / hdfgt,

jrgj4tf, k|lttkq h:tf ;'ljwfx? ;Demg' k5{ .

-&_ lghL k|of]hgsf ;jf/L ;fwg shf{ ;DaGwL Joj:yf M

Ohfhtkqk|fKt ;+:yfn] k|fs[lts JolQmnfO{ JolQmut k|of]hgsf nflu ;jf/L ;fwg vl/b ug{ shf{

k|jfx ubf{ ;f] ;jf/L ;fwgsf] d"Nosf] clwstd %) k|ltzt;Dd dfq ug{' kg]{5 . t/ ;fj{hlgs

oftfoft, lgdf{0f sfo{ Pjd\ ko{6g, lzIff, :jf:Yo / 9'jfgL h:tf ;]jfsf nflu k|of]u x'g] ;jf/L

;fwgsf] xsdf of] ;Ldf nfu" x'g] 5}g . ;fy}, ldlt @)&#÷!!÷!( ;Dddf :jLs[t shf{x?sf] xsdf

of] Joj:yf nfu' x'g] 5}g .

!!= vf/]hL / jrfpm M


PsLs[t lgb]{zg, @)&# sf] Psn u|fxs tyf If]qut shf{ ;fk6 / ;'ljwfsf] ;Ldf lgwf{/0f ;DaGwL

Joj:yf O=k|f lgb]{zg g+= #÷)&# af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&$ ;fpg (

ut] ;Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .



122

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

If]qut shf{

-?= bz nfvdf_

qm=

;+=

pBf]u÷If]qx? /sd ?= k|fylds k'FhLsf] k|ltzt s'n shf{ ;fk6sf]

k|ltzt

! s[lif / jg ;DaGwL

!=! cGgafnL

!=@ t/sf/L afnL

!=# lrof÷skmL

!=$ ;'lt{

!=% ;gkf6

!=^ cGo gub] afnL

!=& kmnkm"n tyf k'ik v]tL

!=* zLt e08f/0f

!=( dnvfb tyf ls6gfzs

!=!

)

kz'kfng÷kz' awzfnf

!=!

!

k+IfL kfng

!=!

@

dfx'/L kfng

!=!

#

cGo s[lif tyf s[lif hGo ;]jfx?

!=!

$

l;+rfO{

!=!

%

jg

@ df5fkfng ;DaGwL

# vfgL ;DaGwL

#=! wft' tyf wfp -kmnfd, l;;f OToflb_

#=@ sf]Onf

#=# r'g9'Ëf

#=$ DofUg];fO6

#=% v/L

#=^ t]n tyf Uof; k|zf]rg (Extraction)

#=& vfgL ;DaGwL cGo

$ s[lif, ag tyf k]okbfy{ pTkfbg ;DaGwL

$=! vfB pTkfbg -Kofs ug]{, k|f];]l;Ë ug]{_

$=@ s[lif, jg k}bfjf/ pTkfbg

$=@

=!

lrgL

$=@

=@

;"lt{ k|zf]wg

$=@

=#

lr/fg tyf sfi7 pTkfbg÷kmlg{r/

$=@

=$

cGo

$=# k]o kbfy{ -ljo/, dbL/f, ;f]8f OToflb_

$=#

=!

dlb/fhGo

$=#

=@

dlb/f/lxt

% u}/vfB j:t' pTkfbg ;DaGwL

%=! x:tsnf

%=@ a'gfO{ (Textile) pTkfbg Pjd\ tof/L kf]zfs

%=# sfuh tyf ;Da4 pTkfbg

%=$ 5kfO tyf k|sfzg

%=% cf}ifwL

%=^ k|zf]lwt t]n tyf sf]Onf pTkfbg

%=& vf]6f] tyf tf/lkg

%=* /a/sf] 6fo/

%=( 5fnf

%=!

)

Knfli6s

%=!

!

l;d]06

%=!

@

kTy/, df6f] tyf l;;fsf pTkfbgx?

%=!

#

cGo lgdf{0f ;fdu|L pTkfbg

%=!

$

wft' – cfwf/e"t kmnfd tyf l:6n Knf06

%=!

%

wft' – cGo KnfG6÷Hof;n

%=!

^

ljljw pTkfbg

^ lgdf{0f

^=! cfjf;Lo -3/fo;L k|of]hg_

^=@ u}/ cfjf;Lo -Jofkfl/s k|of]hg_

^=# a[xt (Heavy) lgdf{0f -/fhdfu{, k'n OToflb_

&= ljB't, Uof; / kfgL

&=! phf{

&=!

=!

hnljB't

&=!

=@

gjLs/0fLo phf{

&=@ cGo ljB't ;]jf

&=# UofF; tyf UofF; kfOk nfOg ;]jf

123

&=$ kfgL

* wft'sf pTkfbgx?, d]l;g/L tyf On]S6«f]lgs cf}hf/ tyf h8fg

*=! h8fg ul/Psf (Fabricated) wft'sf ;fdfgx?

*=@ d]lzg cf}hf/

*=@

=!

s[lif hGo

*=@

=@

d]lzg/L – lgdf{0f, t]n If]q, vfgL ;DaGwL

*=@

=#

d]lzg/L – clkm; Pjd\ sDKo'l6Ë (Computing)

*=@

=$

d]lzg/L – cGo ;a}

*=# ljB'tLo pks/0f

*=

$

3/fo;L pks/0f Pjd\ cGo vKg] ;fdfg

*=% ;+rf/ pks/0f

*=^ On]S6«f]lgs kf6{k"hf{

*=& lrlsT;f ;DaGwL pks/0f

*=

*

h]g]/]6/x?

*=( 3§ (Turbines)

( oftfoft , e08f/ / ;+rf/

(=! df]6/uf8L, kf6{k"hf tyf ;xfos ;fdu|Lx?

(=@ h]6af]6÷hn oftfoft

(=# jfo'ofg tyf jfo'ofgsf] kf6{k"hf{

(=$ oftfoft ;DaGwL cGo pTkfbgx?

(=% /]ndfu{ tyf ;8s ofqL cf];f/k;f/sf ;fwgx?

(=^ 6«s ;]jf tyf uf]bfd Joj:yf

(=& cGo ;a} ;]jf

!) yf]s tyf v'b|f ljq]mtf

!)=

!

yf]s Jofkf/ – vKg] ;fdfg

!)=

@

yf]s Jofkf/ – gvKg] ;fdfg

!)=

#

Automotive Dealer/franchise

!)=

$

cGo v'b|f Jofkf/

!)=

%

cfoft Jofkf/

!)=

^

lgof{t Jofkf/

!! ljQ, aLdf tyf crn ;DklQ

!!=

!

æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

!!=

@

ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

!!=

#

æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

!!=

$

æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?

!!=

%

art tyf C0f ;xsf/L ;+:yfx?

!!=

^

k]G;g sf]if tyf aLdf ;+:yfx?

!!=

&

cGo ljQLo ;+:yf

!!=

*

u}/ ljQLo ;/sf/L ;+:yfg

!!=

(

lghL u}/ ljQLo ;+:yfgx?

!!=

!!

cGo nufgL ;+:yfx?

!!=

!@

crn ;DklQ (Real Estate)

!@ ko{6g ;]jf

!@=

!

6]«lsË, 6«fen Ph]G;L, kj{tf/f]x0f, l/;f]6{, /flˆ6Ë, SoflDkË cflb

!@=

@

xf]6n -cGo ;]jf ;d]t_

!@=

#

dgf]/+hg, l/lqmP;g, rnlrq

!# cGo ;]jfx?

!#=

!

lj1fkg ;]jf

!#=

@

Automotive ;]jf

!#=

#

cGo ;a} ;]jf sDkgLx?

!#=

$

c:ktfn, lSnlgs OToflb

!#=

%

lzIff ;]jf

!$ pkef]Uo shf{

!$=

!

;'g, rfFbL

!$=

@

d'2lt /l;b

!$=

#

;'/If0f kq

!$=

$

q]ml86 sf8{

!$=

%

xfo/ kr]{h -JolQmut pkof]u shf{_

!% :yfgLo ;/sf/

!^ cGo

hDdf

gf]6 M pko'{Qmfg';f/ plNnlvt zLif{sx?dWo] Ohfhtkqk|fKt ;+:Yffn] cfkm"n] ug{ kfpg] ljQLo sf/f]af/x?;Fu ;DalGwt

zLif{sx? dfq k|of]udf Nofpg' kg]{5 .

ldlt clws[t b:tvt

124

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= $÷)&$

n]vf gLlt tyf ljQLo laj/)fx?sf] (f¤rf ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?n] kfngf ug'{ kg]{ n]vfgLlt tyf ljQLo

ljj/0fx?sf] 9fFrf ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf]

lgb]{zg hf/L ul/Psf] 5 .

-!_ ljQLo ljj/0f ;DaGwL dfu{bz{g

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

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

Ohfhtkqk|fKt ;+:yfx?n] ;fpg ! ut]b]lv c;f/ d;fGt;Ddsf] cjlwnfO{ cfly{s jif{sf] ?kdf

dfGg' kg]{5 . t/ ;+:yfkgf ePsf] jif{sf] nflu ;+:yfkgf ePsf] ldltb]lv c;f/ d;fGt;Ddsf]

cjlwnfO{ cfly{s jif{ dfGg' kg]{5 .

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

Ohfhtkqk|fKt ;+:yfx?n] cfˆgf] jf;nft / gfkmf–gf]S;fg lx;fj, gub k|jfx ljj/0f / cGo

cg';"rL tyf ljj/0fx? o; a}+sn] tf]lslbPsf] 9fFrf / tl/sf cg';f/ tof/ ug'{ kg]{5 . o;k|sf/

tof/ ul/Psf] ljj/0f ;fntdfd ePsf] % -kfFr_ dlxgfleq n]vfk/LIf0f ;DkGg u/fpg' kg]{5 .

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

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

(IAS/IFRS) nfO{ cfwf/sf] ?kdf lng' kg]{5 .

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

Ohfhtkqk|fKt ;+:yfx?n] sfg'gL Joj:yf / tf]lsPsf] cjlwleq n]vfk/LIf0f ;DkGg eO;s]kl5

;+nUg 9fFrf adf]lhdsf] jf;nft, gfkmf–gf]S;fg lx;fj / gub k|jfx ljj/0fsf ;fy} oL ljQLo

ljj/0fx?;Fu ;DalGwt ;a} cg';"rLx? tyf ljj/0fx? jflif{s k|ltj]bg k'l:tsfdf k|sflzt ug{'

kg{]5 . ;fy}, ;j{;fwf/0fsf] hfgsf/Lsf] nflu jf;nft, gfkmf–gf]S;fg lx;fj, gub k|jfx ljj/0f /

o; lgb]{zgsf] k'FhLsf]if tflnsf -cg';"rL g+=$=#)÷$=#)-s!__ / k|d'v ;"rsfFÍ -cg';"rL g+= $=#!_

cg';f/sf] ljj/0f /fli6«o:t/sf ;+:yfsf] xsdf /fli6«o:t/ / If]qLo:t/sf ;+:yfsf] xsdf If]qLo jf

lhNnf:t/sf klqsfdf cfly{s jif{ ;dfKt ePsf] gf} dlxgfleq clgjfo{?kdf k|sflzt ug'{ kg]{5 .

;fy}, ;Dk"0f{ jflif{s k|ltj]bgnfO{ cfˆgf] j]j;fO6df cBfjlws ug'{ kg]{5 .

o; a}+ssf] lgb]{zg adf]lhd o; a}+ssf] ljleGg ljefu tyf sfof{nox?df k]z ug'{ kg]{ ljleGg

tYofÍ kmf/fdx? tyf k|sfzg ug'{ kg]{ u/L tf]lsPsf ljj/0f ;DaGwL cGo s'g} klg lgb]{zgnfO{ o;

lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .

-1_ a}+s tyf ljQLo ;+:yfx?n] ;Dk"0f{ zfvfx?sf] ;d]t sf/f]af/ ;dfj]z u/L jf:tljs PsLs[t

ljQLo ljj/0f nufot k|d"v ljQLo kl/;'rsx? -Major Financial Indicators_ sf] ljj/0f

x/]s qodf;sf] dlxgf Joltt ePsf] ldltn] !% lbgleq s"g} Ps /fli6«o:t/sf] b}lgs

klqsfdf clgjfo{ ?kdf k|sflzt u/L ;f] sf] Ps k|lt a}+s tyf ljQLo ;+:yf lgodg ljefu

125

/ ;DalGwt ;'kl/j]If0f ljefunfO{ ;d]t pknAw u/fpg" kg]{5 . -;+nUg g]=/f=a}+s cg';"rL

4=c_

-2_ a}+s tyf ljQLo ;+:yfx?n] q}dfl;s ljQLo ljj/0f k|sfzg ubf{ clgjfo{ ?kdf cfGtl/s

n]vfkl/Ifsaf6 k|dfl0ft u/fP/ dfq k|sfzg ug{' kg]{5 .

-3_ x/]s cfly{s jif{sf] cGTodf ;DalGwt ;+:yfsf] ckl/is[t ljQLo ljj/0f / n]vfk/LIf0f ePsf]

ljQLo ljj/0faLr b]lvPsf] cGt/ ;DaGwdf sf/0f v"nfO{ tflnsfs} ?kdf ;+:yfsf] aflif{s

k|ltj]bgsf] cnUu} kfgfdf ;+nUg g]=/f=a}+s cg';"rL $Ö#% sf] 9fFrfdf k|sflzt ug{' kg{]5 .

-4_ a}+s tyf ljQLo ;+:yfx?n] ljQLo ljj/0f k|sflzt ubf{ pQm cjlwsf] sd{rf/L af]g;, cfos/

Joj:yf nufotsf ;Dk"0f{ vr{x?nfO{ ;dfj]z u/]/ dfq k|sflzt ug"{ kg{]5 .

-5_ a}+s tyf ljQLo ;+:yfx?n] ;j{;fwf/0fsf] hfgsf/Lsf] nflu ckl/is[t ljQLo ljj/0f k|sfzg

ubf{ æ;'kl/j]If0f ug]{ lgsfo tyf afx\o n]vfkl/Ifsn] yk÷36 ug{ lgb]{zg lbPdf kl/is[t

ljQLo ljj/0fdf km/s kg{ ;Sg]5Æ eGg] Joxf]/fsf] km"6gf]6 /fvL k|sfzg ug{' kg]{5 .

-6_ P]g, gLlt, lgod tyf lgb{]zgdf :ki6 ul/Psf laifodf ;d]t a}+s Joj:yfkgn] ;dod}

;dfof]hg gu/L ljQLo ljj/0fdf km/s k/]sf] cj:yfdf ;DalGwt ;+:yfnfO{ cfjZos

sf/afxL ul/g]5 .

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

o; lgb]{zgn] ;DalGwt Ohfhtkqk|fKt ;+:yfx?sf] cfGtl/s k|of]hgsf] lgldQ tof/ ul/g] cGo

n]vf ljj/0fx?nfO{ afwf k'¥ofPsf] dflgg] 5}g .

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

jf;nft tyf gfkmf–gf]S;fg lx;fjsf] ;fy} cg';"rLx?df tf]lsPsf] s'g} zLif{s cGtu{t /sd g/x]sf]

eP tfklg ;f] zLif{s sfod} /fvL o; a}+sn] tf]s]sf] 9fFrfdf s'g} kl/jt{g ug{ kfOg] 5}g . t/,

cg';"rLx?df pNn]v ePsf] æcGoÆ zLif{sleq /xg] u/L cfjZostfg';f/ c? zLif{sx? ;dfj]z ug{

;lsg]5 .

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

Ohfhtkqk|fKt ;Dk"0f{ a}+s tyf ljQLo ;+:yfx?n] cfˆgf] jflif{s lx;fasf] cfwf/df tof/ kf/]sf]

ljQLo ljj/0f afXo n]vfkl/Ifsaf6 k|f/lDes n]vfk/LIf0f sfo{ ;dfKt ePkl5 tof/ ePsf]

k|f/lDes k|ltj]bg, ;f] k|ltj]bg pk/ Joj:yfkgsf] hjfkm tyf ;f]sf cfwf/df tof/ kfl/Psf] ljQLo

ljj/0fx? -jf;nft, gfkmf gf]S;fg lx;fa, gub k|jfx ljj/0f tyf o; a}+ssf] lgb]{zg cg';f/sf

;Dk"0f{ cg';"rLx?, shf{ gf]S;fgL Joj:yfsf] ljj/0f ;d]t_ cfly{s jif{ ;dfKt ePsf] # dlxgfleq

;DalGwt ;'kl/j]If0f ljefudf :jLs[ltsf nflu k]z ug'{ kg]{5 . pQm ljj/0fx?sf cfwf/df o;

a}+ssf] u}/:ynut ;'kl/j]If0faf6 s'g} ;+zf]wg ug'{ kg]{ laifodf lgb]{zg ePdf ;f] adf]lhd cfly{s

jif{sf] ljQLo ljj/0fdf ;dfof]hg u/L cfly{s jif{ ;dfKt ePsf] $ dlxgf leq -Dofb yk ePsf]

cj:yfdf a9Ldf yk b'O{ dlxgfleq_ n]vfk/LIf0f sfo{ ;DkGg ug'{ kg]{5 . ;fy}, ;dfof]lht ljQLo

ljj/0fx?, n]vfkl/Ifssf] clGtd k|ltj]bg tyf n+ukmd{ cl86 l/kf]6{ (Long Form Audit

Report, LFAR) n]vfk/LIf0f ;DkGg ePsf] !% lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f

ljefux?df k]z ug'{ kg]{5 .

Ohfhtkqk|fKt ;+:yfn] jflif{s ;fwf/0f ;efdf :jLs[ltsf] nflu k]z ug]{ k|of]hgfy{ tof/ u/]sf]

jflif{s lx;fa (Annual Accounts) o; a}+ssf] ;DalGwt ;'kl/j]If0fsf] ;xdlt lnP/ dfq ;fj{hlgs

ug'{ kg]{5 .

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

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

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

Ohfhtkqk|fKt ;+:yfsf] n]vf gLlt ;fdfGo n]vf l;4fGt / a}+lsË Joj;fodf k|rlnt n]vf gLlt

tyf g]kfn n]vf dfkb08 (NAS) tyf cGt/f{li6«o dfkb08nfO{ ;d]t cfwf/ dfgL tof/ ul/Psf] x'g'

126

kg]{5 . ljQLo ljj/0fx? tof/ ug]{ l;nl;nfdf Joj:yfkgn] ckgfPsf k|d'v n]vf gLltx?nfO{

cg';"rL $=#@ df ;dfj]z u/L jflif{s k|ltj]bgdf k|sflzt ug'{ kg]{5 .

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

!= x|f;s§f gLlt

Ohfhtkqk|fKt ;+:yfn] ;fdfGotM :jLsfo{ n]vf l;4fGt (Generally Accepted Accounting

Principles) adf]lhdsf] s'g} klg x|f;s§f gLlt ckgfpg ;Sg]5 . t/, h'g gLlt ckgfOPsf]

xf], To;af/] n]vf gLltdf :ki6 hfgsf/L lbg' kg]{5 . k|rlnt sfg'gsf] clwgdf /xL x|f;s§f

b/ sfod ug]{ clwsf/ ;DalGwt ;+:yfsf] Joj:yfkgdf /xg]5 .

@= cfos/ Joj:yf gLlt

gfkmf–gf]S;fg lx;fjdf n]lvPsf] vr{x?dWo] s'g} s'g} vr{ /sdx? cfos/ P]g tyf

lgodfjnL cg';f/ cf+lzs jf k'/} ?kdf 5'6 gkfpg] x'g;Sg], ;fy} s'g} cfodf cfos/ 5'6

lbOPsf] x'g ;Sg] cflb sf/0fn] ubf{ gfkmf–gf]S;fg lx;fjn] b]vfPsf] v'b d'gfkmf / s/ of]Uo

d'gfkmf (Taxable Profit) df km/s kg{ ;Sb5 . t;y{, cfos/ d"NofÍgsf] nflu

Ohfhtkqk|fKt ;+:yfn] v'b d'gfkmfdf cfos/ P]g / ;f] P]g cGtu{t ag]sf] lgodfjnL

adf]lhd vr{, cfDbfgLdf cfjZos yk36 u/L cnUu} s/ of]Uo cfDbfgL lgwf{/0f ug'{ kg]{5 .

;f]xL cg';f/ x'g] /sdsf] cfos/ Joj:yf ug]{ gLlt lnO{ n]vf gLlt cGtu{t hfgsf/L lbg'

kg]{5 .

#= nufgL ;DaGwL gLlt

Ohfhtkqk|fKt ;+:yfn] Jofkfl/s nufgL (Held For Trade), laqmLsf] nflu pknAw nufgL

(Available for Sale) tyf e'QmfgL ldlt;Dd wf/0f ug]{ nufgL (Held to Maturity) u/L ltg

efudf 5'§ofpg' kg]{5 . ;f] cg';f/ 5'§f5'§} zLif{sdf nufgLnfO{ b]vfpg' kg]{5 .

-s_ Jofkfl/s nufgL (Held for Trading): cNksfndf d"Nodf x'g] kl/jt{gaf6 gfkmf cfh{g

ug]{ p2]Zon] ul/Psf nufgL tyf nufgL kf]6{kmf]lnof]df /x]sf Ps} k|s[ltsf ;DklQdf

ePsf] nufgL o; ju{df kb{5g\ . o:tf nufgLnfO{ ahf/b/ cg'?k b}lgs?kdf d"NofÍg

ug]{ (Marked to Market on Daily Basis) / d"Nodf x'g] leGgtfnfO{ gfkmf÷gf]S;fg

lx;fj vftfdf b]vfpg' kg]{5 . o; ;DaGwL ljj/0f ;+nUg g]=/f=a}+=lgb]{zg kmf=g+=

$=!@=! sf] 9fFrfdf tof/ ug'{ kg]{5 .

a}+s tyf ljQLo ;+:yfx?n] ug{] nufgL dWo] Trading Book Activities df x'g] nufgL

a9\b} uPsf] / o;n] ;+:yfsf] nufgLdf lglxt hf]lvd a9fpg] b]lvPsf]n] ;DalGwt

;+:yfn] To:tf sfo{x?af6 x'g ;Sg] hf]lvdsf] Go"gLs/0fsf nflu cfjZos pkfox?

cjnDag u/]/ dfq nufgL ug'{kg]{ 5 . ;fy}, a}+s tyf ljQLo ;+:yfn] Jofkfl/s

nufgLdf (Held for Trading) cfˆgf] k|fylds k'FhLsf] Ps k|ltzt;Dd dfq nufgL ug{

;Sg]5g\ . of] lgb]{zg hf/L x'g' cl3 k|fylds k'FhLsf] Ps k|ltzt eGbf a9L x'g] u/L

nufgL u/]sf] eP To:tf] nufgLnfO{ @)&@ c;f/ d;fGt;Dddf lgwf{l/t ;Ldfleq NofO{

;Sg' kg]{5 .

-v_ e'QmfgL ldlt;Dd wf/0f ug]{ nufgL (Held to Maturity): e'QmfgL ldlt;Dd wf/0f ug{]

;sf/fTds dg;fo (Positive Intent) / e'QmfgL ldlt;Dd wf/0f ug{ ;Sg] Ifdtf

(Ability to Hold till Maturity) eO{ ul/Psf] nufgL o; ju{df kb{5 . b]xfosf

cj:yfdf wf/0f ug]{ ;sf/fTds dg;fo ePsf] dflgg] 5}g .

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

@= gbf]xf]l/g] / cgk]lIft (Non-recurring and Unanticipated) cj:yfdf afx]s

ahf/ Aofhb/ kl/jt{g jf hf]lvd, t/ntfsf] cfjZostf, a}slNks nufgLdf

k|fKt x'g] cfo (Yield), ljQLo ;|f]t / zt{ jf ljb]zL d'b|f hf]lvddf x'g]

kl/jt{gsf] sf/0fn] ;DklQ laqmL ug{ ;+:yf tTk/ ePdf .

e'QmfgL ldlt;Dd wf/0f ug]{ nufgL (Held to Maturity) nfO{ ckn]lvt nfut

(Amortised Cost) df d"NofÍg ug'{ kb{5 . k/n d'No (Cost Price) af6 Iflt

127

(Impairments) 36fP/ ckn]lvt nfut u0fgf ug'{ k5{ . IfltnfO{ ;DalGwt cjlwsf]

gfkmf÷gf]S;fg lx;fj vftfdf ;dfj]z ug'{ kg]{5 . o; ;DaGwL ljj/0f ;+nUg

g]=/f=a}+=lgb]{zg kmf=g+= $=!@=@ sf] 9fFrfdf tof/ ug'{ kg]{5 .

-u_ laqmLsf] nflu pknAw nufgL (Available for Sale): Jofkfl/s nufgL (Held for

Trading) / e'QmfgL ldlt;Dd wf/0f ug]{ nufgL (Held to Maturity) cGtu{t gkg]{

;Dk"0f{ nufgLnfO{ o; ju{df /fVg] . o:tf nufgLnfO{ ahf/b/ cg'?k lgoldt ?kdf

d"NofÍg (Marked to Market on Regular Basis) u/L leGgtfnfO{ hu]8f (Reserves)

dfkm{t ;dfof]hg (Adjust) ug'{ kb{5 . ;+:yfx?n] laqmLsf] nflu pknAw nufgL

kf]6{kmf]lnof] (Available for Sale Portfolio) sf] @Ü ;Ddsf] /sd k'/s k'FhL

(Supplementary or Tier 2 Capital) df u0fgf x'g] nufgL ;dfof]hg sf]if (Investment

Adjustment Reserve) v8f u/L /fVg' kg]{5 . o; ;DaGwL ljj/0f ;+nUg

g]=/f=a}+=lgb]{zg kmf=g+= $=!@=# sf] 9fFrfdf tof/ ug'{ kg]{5 .

t/ O=k|f= lgb]{zg g+= * cGtu{tsf] Joj:yfn] 5'6 lbPsf ;+:yfx?sf] ;]o/df ul/Psf]

nufgLsf xsdf dfly pNn]v eP cg';f/sf] @ Ü ;Ddsf] /sdn] u0fgf x'g] /sd nufgL

;dfof]hg sf]if v8f u/L /fVg' kg]{ ljBdfg Joj:yfdf 5'6 k|bfg ul/Psf] 5 .

lwtf]kq ljlgdo ahf/df ;'rLs[t gePsf / ;lqmo ahf/ (Active Market) gePsf Jofkfl/s

nufgL (Held for Trading) tyf laqmLsf] nflu pknAw nufgL (Available for Sale) x?sf]

xsdf nfut d'No (Cost Price) df n]vfÍg u/L O=k|f=lgb]{zg g+= * adf]lhd nufgL ;dfof]hg

sf]ifsf] Joj:yf u/L ;f] afktsf] v'b nufgL jf;nftdf k|:t't ug'{ kg]{5 . ;fy}, af]g; ;]o/

k|fKt ePdf ;]o/ ;+Vof dfq yk ug'{ kg]{5, o;nfO{ cfDbfgL hgfpg kfOg] 5}g .

$ ;6xL 36a9 ;dfof]hg gLlt

ljb]zL d'b|f;Fu ;DalGwt ;DklQ, bfloTj tyf ;6xL 36a9 cfDbfgL tyf vr{x?sf] n]vfÍg

ug]{ tl/sfnfO{ Ohfhtkqk|fKt ;+:yfsf] n]vf gLlt cGtu{t v'nfpg' kg]{5 . ljb]zL d'b|f

sf/f]af/af6 x'g] cfDbfgLdWo] vl/b laqmLaf6 x'g] gfkmf÷gf]S;fg (Trading Profit/Loss) /

ljb]zL d'b|fsf] k'g/d"NofÍgaf6 x'g] gfkmf÷gf]S;fg (Revaluation Gain/Loss) sf] :ki6 b]lvg]

u/L 5'§f5'§} n]vf /fVg' kg]{5 . Ohfhtkqk|fKt ;+:yfn] ljb]zL ljlgdo b/df x'g] kl/jt{gsf]

cfwf/df sDtLdf k|To]s d;fGtdf æ;6xL 36a9 lx;fjÆ nfO{ ;dfof]hg ug'{ kg]{5 / k|To]s

;fntdfddf ;dfof]lht v'b k'g/d"NofÍg gfkmf–gf]S;fgsf] olsg ug'{ kg]{5 . ;fntdfddf

k'g/d"NofÍg gf]S;fg ePdf gfkmf gf]S;fg lx;fjdf vr{ hgfpg' kg]{5 . olb ;dfof]lht v'b

k'g/d"NofÍg /sd gfkmf ePdf ;f]nfO{ gfkmf gf]S;fg lx;fjdf cfDbfgL hgfO{ pQm gfkmfsf]

sDtLdf @% k|ltzt /sd gfkmf–gf]S;fg afF8kmfF8 lx;fj dfkm{t\ ;6xL 36a9 sf]if lx;fjdf

ljlgof]lht ug'{ kg]{5 .

% u}/ a}+lsË ;DklQsf] n]vfÍg gLlt

Ohfhtkqk|fKt ;+:yfn] s'g} shf{ c;'nL gePdf ;'/If0fdf /x]sf] lwtf] a]rlavg u/L afFsL

;fFjf / Aofh p7fpg ;Sg]5 . ;+:yfn] shf{ c;'n ug]{ l;nl;nfdf lwtf] lnnfdL ubf{ lnnfd

laqmL gePdf cfkm}n] ;sf/ ug{' kg]{]5 . ;sf/ ubf{ lwtf]sf] k|rlnt ahf/ d'No jf lwtf] ;sf/

ug{ cl3Nnf] lbg ;Ddsf] ;Dk"0f{ n]gf /sd dWo] h'g sd x'G5 ;f]xL d"Nodf d"NofÍg ug'{

kg]{5 . olb lwtf]sf] ahf/ d'No shf{sf] n]gf /sd eGbf sd ePdf sd ePhlt /sd ;f]xL

cfly{s jif{df gfkmf÷gf]S;fg lx;fjdf vr{ n]vL ;f]xL Joxf]/f n]vf gLltdf pNn]v ug'{ kg]{5 .

t/, o;/L d"NofÍg ubf{ To:tf] u}/ a}+lsË ;DklQ jfktsf] sd ;Dk"0f{ ?kdf lx;fj ldnfg

geP;Dd n]gf /sddWo]sf] Aofh /sdnfO{ gfkmf÷gf]S;fg lx;fadf cfDbfgL hgfpg kfOg]

5}g / To:tf] /sdnfO{ u}/ a}+lsË ;DklQ jfktsf] gf]S;fgL Joj:yfdf ;fg'{ kg]{5 .

^ k'FhLs[t gul/g] ;DklQx? ;DaGwL n]vfÍg gLlt

Ohfhtkqk|fKt ;+:yfsf] Joj:yfkgn] s'g} lglZrt df]n;Dd kg]{ pks/0f, ;fdfgx? k'FhLs[t

gug]{ gLlt lnPsf] 5 eg] ;f] s'/f n]vf gLlt cGtu{t ;dfj]z ug'{ kg]{5 .

128

& cfDbfgL÷vr{ n]vfÍg ug]{ gLlt

Ohfhtkqk|fKt ;+:yfn] s'g} klg cfo÷vr{nfO{ ;fdfGotof k|f]befjL cfwf/ (Accrual Basis) df

cfo÷vr{ hgfpg'kg]{5 . t/ shf{÷;fk6sf] Aofh cfDbfgL hgfpg] ;DaGwdf gub k|fKtLsf]

cfwf/df dfq hgfpg] Joj:yf ug'{ kg]{5 . o;/L Ohfhtkqk|fKt ;+:yfn] cfDbfgL÷vr{

hgfpg] ;DaGwdf lnPsf] gLltnfO{ cfˆgf] n]vf gLltdf :ki6 v'nfpg' kg]{5 .

;fy}, pko{'Qm Joj:yf adf]lhd kl/of]hgf shf{ sf] u|]; -Moratorium_ cjlw df kfs]sf]

AofhnfO{ k'FhLs/0f u/L cfDbfgL hgfpg kfOg] 5}g . t/, /fli6«o k|fyldstf k|fKt If]qdf

nufgL ul/Psf] shf{sf] xsdf o; a}+ssf] k'j{ :jLs[tL lnO{ k'FhLs/0f u/L cfDbfgL hgfpg

afwf k'u]sf] dflgg] 5}g .

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

Ohfhtkqk|fKt ;+:yfx?n] o; a}+ssf] lgb]{zg cg';f/ ;Defljt shf{ gf]S;fgL Joj:yf sfod

/fVg'kg]{] x'Fbf ;f]xL Joxf]/f n]vf gLltdf v'nfpg' kg]{5 . ;fy} c;'n x'g g;Sg] shf{x?sf] o;

a}+sn] lbPsf] lgb]{zgsf] clwgdf /xL ckn]vg ug]{ / Ohfhtkqk|fKt ;+:yfåf/f clVtof/ u/]sf]

gLlt ;d]t n]vf gLlt cGtu{t v'nfpg' kg]{5 . Ohfhtkqk|fKt ;+:yfn] shf{ ckn]vg

ljlgodsf] cfwf/df /xL ckn]vg gLlt th'{df ug'{ kg]{5 .

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

Ohfhtkqk|fKt ;+:yfx?n] ;DalGwt C0fLaf6 /sd c;'npk/ ubf{ To:tf] c;'n /sd

dWo]af6 ;j{k|yd c;'n pk/ ug'{kg]{ Aofh /sd ;Dk"0f{ ?kdf c;'npk/ ePkl5sf] cj:yfdf

dfq afFsL /sd ;fFjfdf cfjZos lx;fj ldnfg ug{ ;Sg]5 .

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

ug{ clgjfo{ x'g] 5}g .

!) cGo gLltx?

pko'{Qm k|d'v n]vf gLltx? afx]s jf;nft / gfkmf–gf]S;fg lx;fjnfO{ a'em\g / ljZn]if0f ug{

;3fp k'Ug]u/L cGo s'g} n]vf gLltsf] hfgsf/L lbg cfjZos b]lvPdf ;f] Joxf]/f ;d]t n]vf

gLltdf pNn]v ug'{ kg]{5 .

-#_ n]vf ;DaGwL l6Kk0fLx?

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

kg]{5 .

!= jif{el/df k|jfx ePsf] shf{ ;fk6, c;'nL ePsf] / ldgfxf ul/Psf] ;fFjf tyf Aofhsf] ljj/0f .

@= lgIf]k bfloTj cGtu{t k|To]s zLif{sdf jif{el/df kl/jt{g -k|fKtL, e'QmfgL tyf jfFsL_ ePsf] /sd .

#= lgIf]k / shf{sf] efl/t cf}ift Aofh b/sf] cGt/ (Weighted Average Interest Rate Spread) .

$= ckn]vg x'g afFsL vr{sf] ljj/0f .

%= Ohfhtkqk|fKt ;+:yfsf] ;DklQ / bfloTj;Fu ;DalGwt sf/f]af/ / jf;nft aflx/sf] sf/f]af/ s'g}

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

ePsf] ljj/0f .

^= t/ntf ;DaGwL hf]lvd Go'gLs/0f ug{ Ohfhtkqk|fKt ;+:yfn] cfˆgf] bfloTj tyf ;DklQnfO{

e'QmfgL cjlw (Maturity Period) sf] cfwf/df ljleGg ;do cGt/fndf juL{s/0f ug'{ kg]{ ;DaGwdf

o; a}+sn] lbPsf] lgb]{zg cg'?k ;DklQ / bfloTjsf] juL{s/0f ul/Psf] ljj/0f .

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

ljj/0f .

(= u}/ a}lsË ;DklQ ;DalGw ljj/0f -ut jif{sf], o; jif{ :jLsf/÷laqmL / v'b jfFsL /sd_ .

129

!)= r'Qmf k'FhLdWo] clu|d e'QmfgL k|fKt (Paid in Advance), e'QmfgL k|fKt x'g afFsL (Calls in Arrears)

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

o; ;DaGwL ljj/0f .

!!= lnhxf]N8 ;DklQdf ut jif{;Dd / o; jif{ ckn]vg (Amortization) ul/Psf] /sdsf] ljj/0f .

!@= ljQLo ljj/0fx?nfO{ a'‰g / ljZn]if0f ug{ ;3fp k'Ug] hfgsf/L lbg cfjZos b]lvPsf cGo

ljj/0f .

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

lx;fa ldnfg x'g afFsL /sdsf] ljj/0f .

-$_ jf;nftsf zLif{sx?sf] ;+lIfKt JofVof

k'FhL tyf bfloTjtk{m

!= ;]o/ k'FhL

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

/sdaf6 af]g; ;]o/ hf/L ePdf o;/L hf/L u/L ;]o/ k'FhLdf hDdf u/]sf] /sdnfO{ ;d]t cg';"rL

$=! df pNn]v (Disclose) ug'{ kg]{5 . ;]o/ k'FhL;Fu ;DalGwt ljj/0f cg';"rL $=! adf]lhd x'g'

kg]{5 / ;f]xL cg';"rLsf] qmd ;+Vof !=^ sf] s'n /sd jf;nftsf] o; zLif{sdf hgfpg' kg]{5 .

@= hu]8f tyf sf]ifx?

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

k|lqmofaf6 ;[hgf ePsf tyf gfkmf–gf]S;fg lx;fjdf afF8kmfF8 gu/L ;+ro u/L /flvPsf] /sdx?nfO{

o; zLif{s -cg';"rL $=@_ df hgfpg' kg]{5 . o; zLif{sdf ;fdfGotM gfkmf–gf]S;fg afF8kmfF8 lx;fjdf

vr{ hgfO{ hDdf ug'{ kg]{ / oL hu]8f k|of]u ubf{ ;DalGwt hu]8f tyf sf]if lx;fjdf vr{ hgfpg'

kg]{5 .

-s_ ;fwf/0f÷j}wflgs hu]8f sf]if

;fwf/0f hu]8f sf]if eg]sf] j}wflgs hu]8f sf]if (Statutory Reserve) xf] . o; cGtu{t a}+s

tyf ljQLo ;+:yf ;DaGwL P]g cg';f/ v'b d'gfkmf ljlgof]hgaf6 ;fl/Psf] /sd ;dfj]z ug{'

kg]{5 . ;fwf/0f÷j}wflgs hu]8f sf]ifdf /x]sf] /sdaf6 s'g} klg k|sf/sf] nfef+z -gub jf

af]g; ;]o/_ ljt/0f ug{ kfOg] 5}g . pQm sf]ifdf /x]sf] /sd k|of]u ug{ o; a}+ssf] :jLs[lt

lng' kg]{5 .

-v_ k'FhLut hu]8f sf]if

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

-c_ ;]o/ lk|ldod

Ohfhtkqk|fKt ;+:yfn] cfˆgf] ;]o/ hf/L ubf{ ;]o/sf] c+lst d'No eGbf a9L b/n] hf/L

u/]sf] /x]5 eg] pQm a9L /sd hlt o; lx;fjdf hDdf ug'{ kg]{5 . o; lx;fjdf /xg]

/sd gub nfef+z ljt/0f k|of]hgsf] nflu of]Uo dflgg] 5}g .

-cf_ k'FhLut hu]8f

o; cGtu{t lgDg /sdx? /fVg' kg]{5 .

– r'Qmf gePsf] ;]o/sf] afFsL /sd dfu ubf{ e'QmfgL gu/]sf] sf/0fn] pQm ;]o/nfO{

hkmt u/L k|fKt x'g cfPsf] /sd .

– kF'hLut cg'bfg jfkt k|fKt x'g cfPsf] lhG;L tyf gub /sd .

-O_ ;DklQ k'gd"{NofÍg hu]8f (Assets Revaluation Reserve)

sDkgLn] ;DklQsf] k'g/d"NofÍg u/L ;[hgf x'g cfPsf] hu]8fnfO{ o; cGtu{t /fVg'

kg]{5 .

-O{_ cGo k'FhLut hu]8f

130

-u_ nfef+z ;dLs/0f sf]]]if

nfef+zdf Ps?ktf sfod ug{] p2]Zon] gfkmf ePsf] cj:yfdf gfkmfaf6 o; vftfdf hDdf

ug{;lsGf] 5 . To:tf] cj:yfdf ;~rfns ;ldltsf] k|:tfj / ;fwf/0f ;efsf] cg'df]bgdf o;

vftf vr{ u/L nfef+z lbg ;lsg] 5 .

-3_ ;l~rt gfkmf÷gf]S;fg

o; cGtu{t gfkmf÷gf]S;fg afF8kmfF8 lx;fjdf b]lvPsf] ;l~rt gfkmf jf ;l~rt gf]S;fgnfO{

b]vfpg' kg]{5 . ;l~rt gf]S;fgnfO{ C0ffTds lrGx lbO{ jf sf]i7 -===_ leq b]vfpg' kg]{5 .

-ª_ k'FhL ;dfof]hg sf]if

Ohfhtkq k|fKt ;+:yfsf] r'Qmf k'FhL j[l4 ug]{ k|of]hgsf] nflu ;[hgf ul/Psf jf cGo sf]ifaf6

o:tf] k|of]hgfy{ /sdfGt/ ul/Psf /sdnfO{ o; zLif{s cGtu{t /fVg' kg]{5 . k'FhL lkmtf{

hu]8f sf]ifdf afFsL /x]sf] /sd ;d]t o; sf]ifdf /sdfGt/ ug'{kg]{5 . o; sf]ifdf /x]sf] /sd

k'FhL j[l4 ug{ af]g; z]o/ hf/L ug]{ k|of]hg afx]s cGo s'g} k|of]hgsf nflu /sdfGt/ ug{

kfOg] 5}g .

-r_ cGo hu]8f sf]if

s'g} vf; p2]Zo lnP/ jf glnO{sg cGo s'g} hu]8f sf]if -dfly plNnlvt afx]s_ v8f u/]df

zLif{s vf]nL o; cGtu{t /fVg' kg]{5 .

#= C0fkq tyf jG8

Ohfhtkqk|fKt ;+:yfn] C0fkq tyf aG8 hf/L u/L k'FhL p7fPsf] ePdf pQm /sdnfO{ o; zLif{s

cGtu{t cg';"rL $=# cGtu{t ;DalGwt pks/0fsf] gfd v'nfO{ pNn]v ug'{ kg]{5 . jf;nftsf] o;

zLif{sdf hgfOg] /sd cg';"rL $=# sf] s'n /sd;Fu a/fa/ x'g' kg]{5 .

$= ltg{ afFsL shf{ -;fk6L_

Ohfhtkqk|fKt ;+:yf cfkm"n] shf{ ;fk6 lnO{ ltg{ afFsL /x]sf] s'n /sdnfO{ o; zLif{sdf hgfpg'

kg]{5 . o; zLif{s ;DaGwL ljj/0f cg';"rL $=$ df pNn]v ug'{ kg]{5 .

%= e'QmfgL lbg' kg]{ lanx?

-s_ o; cGtu{t Ohfhtkqk|fKt ;+:yfn] cfˆg} zfvfx?af6 Ps csf]{ zfvf pk/ lvlrPsf],

:jb]zL tyf ljb]zL a}+s tyf ljQLo ;+:yfx?af6 cfkm" pk/ lvr]sf] 8«fˆ6, l6=l6=, d]n

6«fG;km/ tyf cGo k]–c8{/ dWo] e'QmfgL lbg afFsL /sd ;dfj]z ug'{ kg]{5 . cfk"m pk/

lvlrPsf] e'QmfgL cfb]zsf] ;'rgf jf ;]8\o'n jf cfb]z k|fKt x'g] ljlQs} ;DalGwt zfvf

lx;fj jf Ph]G;L lx;fj 8]lj6 u/L of] lx;fj q]ml86 ug'{ kg]{5 .

-v_ Ohfhtkqk|fKt ;+:yfn] l8:sfp06 u/]sf lanx?nfO{ olb cGo Ohfhtkqk|fKt ;+:yf;Fu k'gM

l8:sfp06 u/]df ;f] ;+:yfn] lan l8:sfp06 lx;fjnfO{ g} q]ml86 u/L l8:sfp06 lx;fj aGb

ug{ jf k'gM l8:sfp06 ul/Psf lan lx;fj egL leGb} vftf vf]nL o;df q]ml86 ug{ ;Sg]5 .

of] lx;fjdf /x]sf] /sdnfO{ klg e'QmfgL lbg' kg]{ lan cGtu{t g} Psd'i6 u/L b]vfpg' kg]{5 .

lan l8:sfp06 lx;fjd} q]ml86 ug]{ eP Ohfhtkqk|fKt ;+:yfsf] lx;fj lstfadf k'gM

l8:sfp06 u/]sf] ;DaGwL s]xL bfloTj gb]lvg] x'G5 . t/, k'gM l8:sfp06 lan ;DaGwL

Ohfhtkqk|fKt ;+:yfsf] cb[Zo bfloTj /lx/xg] x'Fbf To:tf] /sdnfO{ jf;nftdf ;Defljt

bfloTj cGtu{t hgfpg' kg]{5 .

^= lgIf]k bfloTj

Ohfhtkqk|fKt ;+:yfn] lgIf]kstf{x?af6 kl/rfng u/]sf] s'n lgIf]k o; zLif{s cGtu{t b]vfpg'

kg]{5 . o; zLif{s ;DaGwL ljj/0f cg';"rL $=% adf]lhd x'g' kg]{5 .

&= k|:tfljt tyf e'QmfgL lbg afF+sL nfef+z

k|:tfljt tyf ;fwf/0f;efn] kfl/t u/]sf] t/ e'StfgL u/L g;s]sf] nfef+z /sd o; cGtu{t /fVg'

kg]{5 .

131

*= cfos/ bfloTj

;+:yfn] o; zLif{s cGtu{t cfos/ P]g adf]lhd e'QmfgL ug'{ kg]{ cfos/ jfktsf] Joj:yf /sd

/fVg' kg]{5 . cu|Ld e'QmfgL ePsf] cfos/ /sd 36fP/ v"b ltg{ afFsL cfos/ eP dfq o; zLif{s

cGtu{t /fVg'' kg]{5 . olb cfos/ bfloTj eGbf clu|d s/ e'QmfgL /sd a9L /x]df v'b /sd cGo

;DklQdf b]vfpg' kg]{5 .

(= cGo bfloTj

;+:yfsf] lx;fadf b]lvPsf dfly plNnlvt k'FhL tyf bfloTjx? afx]ssf cGo s'g} klg lsl;dsf

bfloTjx? o; zLif{sdf b]vfpg' kg]{5 . o;df lbOPsf] pkzLif{sx? ;Lldt /x]sf] dflgPsf] 5}g /

;+:yfn] cfjZostf cg';f/ cGoq k|bz{g ug{ g;lsg] zLif{sx? o;df /fVg ;Sg]5 .

-s_ e'QmfgL lbg aFfsL af]g;

sd{rf/LnfO{ e'QmfgL lbg afFsL] af]g; /sd o; cGtu{t /fVg' kg]{5 .

-v_ lgIf]kdf e'QmfgL lbg afF+sL Aofh

lgIf]kdf e'QmfgL lbg afFsL] Aofh /sd o; cGtu{t /fVg' kg]{5 .

-u_ shf{ tyf ;fk6Ldf e'QmfgL lbg aFfsL Aofh

;+:yfn] shf{ tyf ;fk6Ldf e'QmfgL lbg aFfsL Aofh /sd o; cGtu{t /fVg' kg]{5 .

-3_ kfsL g;s]sf] sldzg

;+:yfn] s'g} ;]jf ul/lbP jfkt kfpg] sldzg b'O{ jf b'O{ eGbf a9L cfly{s jif{sf] nflu

k|bfg ug'{kg]{ ;]jf;Fu ;DalGwt 5 eg] k|bfg ug]{ ;]jfsf] cfwf/df b'O{ jf b'O{ eGbf a9L

cflys jif{df cfDbfgL hgfpg' kg]{5 . cfDbfgL hgfpg aFfsL clu|d?kdf k|fKt sldzg /sd

o; zLif{s cGtu{t /fVg' kg]{5 .

-ª_ ;08«L qm]l86;{

;+:yfsf] b}lgs sfd sf/jfxLsf l;nl;nfdf e'QmfgL lbg' kg]{ t/ cGo zLif{s cGtu{t gkg]{

bfloTjx? o; zLif{s cGtu{t /fVg' kg]{5 .

-r_ n]vfk/LIf0f z'Ns

n]vfk/LIf0f sfo{ u/] afkt n]vfkl/IfsnfO{ e'QmfgL lbg aF+fsL /sd o; zLif{s cGtu{t /fVg'

kg]{5 .

-5_ pkbfg sf]if

;+:yfn] cfˆgf] sd{rf/L ;]jf ljlgodfjnL cg';f/ sd{rf/Lx?k|ltsf] pkbfg jfktsf] bfloTj /sd

o; zLif{s cGtu{t /fVg' kg]{5 .

-h_ sd{rf/L ;+rosf]if

;+:yfn] sd{rf/LnfO{ ;+ros]fif Affkt k|bfg ug{sf] nflu sd{rf/Lsf] dfl;s tnaaf6 s§f

ul/Psf], ;+:yfn] yk u/]sf] / To; sf]ifn] cfh{g u/]sf] Aofh tyf cfDbfgL jfktsf] bfloTj

/sd o; zLif{s cGtu{t /fVg' kg]{5 .

-em_ zfvf lx;fa

;+:yfsf] ljleGg zfvfsf] lx;fa ldnfgubf{ qm]l86 Jofn]G; cfPdf o; zLif{s cGtu{t k|:t't

ug{' kg]{5 .

;DklQtk{mM

!= gub df}Hbft

Ohfhtkqk|fKt ;+:yfsf] cfˆgf] 9's'6Ldf :jb]zL Pjd \ ljb]zL d'b|fdf /x]sf] s'n gub df}Hbft

/sd o; zLif{sdf pNn]v ug'{ kg]{5 . o; zLif{ssf] lj:t[t ljj/0f cg';"rL $=* df pNn]v

ug'{ kg]{5 .

132

@= g]kfn /fi6« a}+sdf /x]sf] df}Hbft

Ohfhtkqk|fKt ;+:yfn] g]kfn /fi6« a}+sdf Aofh k|fKt gx'g] u/L hDdf u/]sf] s'n /sdnfO{

o; zLif{sdf b]vfpg' kg]{5 .

#= a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft

Ohfhtkqk|fKt ;+:yfn] :jb]zL tyf ljb]zL a}+s tyf ljQLo ;+:yfx?df Aofh k|fKt gx'g] u/L

hDdf u/]sf] s'n /sdnfO{ o; zLif{sdf b]vfpg' kg]{5 . o; zLif{ssf] /sd cg';"rL $=!)

sf] s'n /sd;Fu a/fa/ x'g' kg]{5 .

:ki6Ls/0fM o; a}+saf6 Ohfhtkqk|fKt ljsf; a}+s tyf ljQ sDkgLx?n] Ps xKtfsf] clu|d

;'rgfdf lkmtf{ lng ;lsg] u/L :jb]zL a}+s tyf ljQLo ;+:yfdf Ohfhtkqk|fKt ævÆ, æuÆ /

æ3Æ ju{sf ljQLo ;+:yfx?n] /fv]sf] ltg dlxgf jf ;f]eGbf a9L cjlwsf d'2lt lgIf]knfO{

;d]t cg';"rL $=!) sf] a'Fbf g+= ! ævÆ cGtu{t b]vfpg' kg]{5 .

$= dfu tyf cNk ;'rgfdf k|fKt x'g] /sd

o; zLif{sdf j9Ldf & lbg;Ddsf] e'QmfgL cjlw (Maturity Period) sfod u/L dfu ugf{;fy

jf 5f]6f] cjlwsf] ;'rgf -$* 306f_ df e'QmfgL k|fKt x'g] zt{df cGo Ohfhtkqk|fKt ;+:yf -

:jb]zL jf ljb]zL_ df Aofh k|fKt x'g] u/L nufgL ul/Psf] /sd pNn]v ug'{ kg]{5 . o;

zLif{ssf] /sd cg';"rL $=!! df pNn]v ug'{ kg]{5 .

%= nufgL

-s_ Ohfhtkqk|fKt ;+:yfn] Jofkfl/s nufgL (Held For Trade), laqmLsf] nflu pknAw

nufgL (Available for Sale) tyf e'QmfgL ldlt;Dd wf/0f ug]{ nufgL (Held to

Maturity) u/L ltg efudf 5'§ofO b]vfpg' kg]{5 .

-v_ ;]o/ nufgLaf6 k|fKt x'g] af]g; ;]o/nfO{ ;]o/ ;+Vofdf dfq j[l4 u/L k/ndf]ndf s'g}

kl/jt{g gu/L nufgLsf] n]vfÍg ug'{ kg]{5 .

-u_ ;+:yfsf] ;]o/ k'FhLdf nufgL ul/Psf] ljj/0f cg';"rL $=!@ -s_ sf] ;]o/ nufgL

zLif{sdf b]vfpg' kg]{5 . pQm ljj/0fdf lgDg s'/fx? :ki6 v'nfpg' kg]{5 .

-!_ sDkgLsf] gfd

-@_ ;]o/sf] lsl;d -;fwf/0f jf lk|km/]G;_, lk|km/]G; ;]o/df nfef+z b/ ;d]t .

-#_ lnPsf] ;]o/ lsQf -af]g; ;]o/ kfPsf] eP ;f] ;d]t_ .

-$_ k|lt ;]o/ c+lst d'No

-%_ k/n df]n dxndf Ohfhtkqk|fKt ;+:yfsf] nfut .

-^_ :6s PS;r]Ghdf ;'rLs[t ;]o/ eP jf;nftsf] lbgsf] ;"lrs[t d'No .

-&_ Ohfhtkqk|fKt ;+:yfn] ;]o/df nufgL u/]sf] s'g} sDkgLn] ljut # jif{ jf

;f]eGbf a9L ;dob]lv s'g} nfef+z 3f]if0ff u/]sf 5}gg\ eg] ;f] ;d]t v'nfpg'

kg]{ .

-3_ sDkgLx?sf] l8j]~r/ tyf jG8df ul/Psf] nufgLsf] ljj/0f cg';"rL $=!@ -s_ sf]

l8j]~r/ tyf jG8 nufgL zLif{sdf b]vfpg' kg]{5 .

-!_ sDkgLsf] gfd

-@_ Aofhb/

-#_ l8j]~r/÷jG8sf] lsQf

-$_ l8j]~r/÷jG8sf] c+lst d"No

-%_ l8j]~r/÷jG8sf] e'QmfgL x'g] ldlt

-^_ l8j]~r/÷jG8 vl/bsf] nfut d'No æk/n df]nÆ dxndf b]vfpg' kg]{ .

-ª_ lwtf]kq ljlgdo ahf/df ;'rLs[t ;]o/, l8j]~r/ tyf cGo lwtf]kq k/n d"NoeGbf ahf/

d'No sd ePdf To:tf k|To]s nufgLx?df xfgL gf]S;fgL jfkt Joj:yf ug'{ kg]{5 . ;f]

Joj:yf ul/Psf] /sd nufgLsf] s'n /sddf 36fO{ v'b nufgL /sd o; zLif{sdf b]vfpg'

kg]{5 . ;fy} cg';"rL $=!@ sf] qm=;+= * / ( sf] s'n /sd cg';"rL $=!@ -s_ sf] s'n

nufgLsf] /sd;Fu a/fa/ x'g' kg]{5 .

133

-r_ cg';"rL $=!@ sf] qm=;+= ! b]lv ( ;Dd pNn]v eP afx]ssf] nufgLnfO{ cGo nufgL

cGtu{tsf] zLif{sdf b]vfpg' kg]{5 .

^= shf{ ;fk6 tyf lan vl/b

Ohfhtkqk|fKt ;+:yfn] k|bfg u/]sf] s'n shf{ ;fk6, vl/b tyf l8isfp06 ul/Psf lanx?

jfktsf] s'n jSof}tf (Outstanding) /sd Pjd\ s'n shf{af6 shf{ gf]S;fgL jfkt Joj:yf

u/]sf] /sd 36fO{ o; zLif{s cGtu{t v'b shf{ ;fk6sf] dxndf b]vfpg' kg]{5 . pQm /sd

cg';"rL $=!# / $=!# -s_ cg';f/ b]vfpg' kg]{5 .

Ohfhtkqk|fKt ;+:yfsf] sd{rf/LnfO{ sd{rf/L ljlgodfjnL cg';f/ k|bfg ul/g] shf{

;'ljwfnfO{ o; zLif{sdf gb]vfO{ jf;nftsf] ;DklQ / hfoh]yf tk{msf] cGo ;DklQ zLif{s

cGtu{t b]vfpg' kg]{5 .

&= l:y/ ;DklQ

Ohfhtkqk|fKt ;+:yfsf] :jfldTjdf /x]sf] :yfoL k|s[ltsf ;DklQx?sf] n]vfÍg o; zLif{sdf

u/L ;DklQsf] s'n d"Nodf x|f; s§f u/L afFsL /x]sf] /sdnfO{ jf;nftsf] o; zLif{sdf

b]vfpg' kg]{5 . o; zLif{sdf hgfOg] /sd cg';"rL $=!$ df pNn]v ug'{ kg]{5 .

*= u}/ a}+lsË ;DklQ

o; zLif{s cGtu{t u}/ j}+lsu ;DklQ / ;f] sf] nflu ul/Psf] Joj:yf /sdsf] v'b cj:Yff

b]vfpg' kb{5 . o; zLif{sdf hgfOg] /sd cg';"rL $=!% df pNn]v ug'{ kg]{5 .

(= cGo ;DklQ

dfly pNn]v ePsf afx]s cGo s'g} klg zLif{sdf /x]sf] ;DklQx? (Tangible or Intangible) o;

zLif{sdf b]vfpg' kg]{5 . o;df /xg] /sdx?df d;nGb df}Hbft, Ohfhtkqk|fKt ;+:yfsf]

sd{rf/LnfO{ sd{rf/L ljlgodfjnL cg';f/ k|bfg ul/g] ;fk6L tyf ;'ljwf, nufgLdf c;'n ug{

afFsL cfDbfgL, shf{df c;'n ug{ afFsL Aofh, ;08«L 8]6;{, dfu{:y ;DklQx?, ckn]vg x'g afFsL

vr{ cflb kg]{5g\ . o; zLif{sdf b]vfOg] ;DklQx?df ul/Psf] ;Defljt gf]S;fgL Joj:yf 36fO{

cfpg] v'b /sd dfq cg';"rL $=!^ df pNn]v ug'{ kg]{5 .

shf{df c;'n ug{ jfFsL Aofhdf d'NtaL lx;fjdf ;fl/Psf] /sd 36fO{ cfpg] /sd qm=;+= # df

b]vfpg' kb{5 .

;Defljt bfloTjx?

-s_ ;+:yfsf] ;Defljt bfloTjx?nfO{ ljQLo ljj/0fsf] cg';"rL $=!& df tf]lsPsf] 9fFrf cg';f/

laefhg u/L s'n /sd o; zLif{s cGtu{t /fVg' kg]{5 .

-v_ k|lttkq vf]lnP jfkt dflh{g /sd hlt Ohfhtkqk|fKt ;+:yfn] c;'n u/L;s]sf] x'Fbf

k|lttkqsf] k'/} /sddf Ohfhtkqk|fKt ;+:yfsf] bfloTj /x]sf] lgZro klg x'Fb}g . tyflk of]

bfloTj k|lttkq vf]Ng] kIfk|lt geO{ Ph]G;L ;+:yfk|lt /x]sf] x'Fbf k|lttkqsf] k'/} /sd bzf{pg'

k5{ . o; zLif{s cGtu{t k|lttkq sf/f]af/ jfkt bfloTjsf] k'/} /sd b]vfpg' kg]{5 .

-u_ k'gM l8isfp06 ul/Psf lanx? o; zLif{s cGtu{t b]vfpg' kg]{5 .

-3_ Dofb gf3L g;s]sf hdfgt jfktsf k'/} /sdx?nfO{ ;Defljt bfloTjdf b]vfpg' kg]{5 .

-ª_ ;]o/df nufgL u/]sf]df ;]o/ jfkt e'QmfgL ug'{ kg]{ k'/} /sd e'QmfgL ePsf] /x]g5 eg]

e'QmfgL lbg afFsL /sd o; zLif{sdf b]vfpg' k5{ .

-r_ Ohfhtkqk|fKt ;+:yfn] s'g} u|fxs;Fu Forward Exchange Contract u/]sf] 5 eg] Dofb gf3L

g;s]sf] sG6«ofS6sf] k'/f /sd o; zLif{sdf b]vfpg' kg]{5 .

-5_ Ohfhtkqk|fKt ;+:yfn] d~h'/L tyf ;dy{g (Acceptence & Endorsement), k|Tofe"lt

k|ltj4tf (Underwriting Commitment), shf{ k|ltj4tf (Loan Commitment) u/]sf] 5 eg]

To:tf /sdx?nfO{ ;Defljt bfloTj cGtu{t b]vfpg' kg]{5 .

134

-h_ dfly plNnlvt bfloTj afx]s Ohfhtkqk|fKt ;+:yfsf] cGo ;Defljt bfloTj 5g\ eg] ;f]

;d]tnfO{ cg';"rL $=!& cGtu{t b]vfpg' kg]{5 .

-%_ gfkmf–gf]S;fg lx;fjsf zLif{sx?sf] ;+lIfKt JofVof

!= Aofh cfDbfgL

Ohfhtkqk|fKt ;+:yfn] k|bfg u/]sf] shf{ ÷;fk6df k|fKt x'g' kg]{ AofhnfO{ gub k|fKtLsf] cfwf/df

cfDbfgL jfFwL o; zLif{sdf b]vfpg' kg]{5 . ;+:yfsf] Aofh cfDbfgLnfO{ cg';"rL $=!* adf]lhd

pNn]v ug'{ kg]{5 .

t/ o; Joj:yfn] cfiff9dlxgf;Dddf kfs]sf] Aofh jiff{Gtkl5sf] ;fpg !% ut]leq k|fKt ePdf ;f]

/sdnfO{ a}+s tyf ljQLo ;+:yfx?n] cf–cfˆgf] cfDbfgL n]vfÍg ;DaGwL gLltdf :ki6 v'nfO{ ut

cfly{s jif{sf] gfkmf gf]S;fg lx;fjdf cfDbfgL hgfpg afwf k'u]sf] dflgg] 5}g .

@= Aofh vr{

Ohfhtkqk|fKt ;+:yfn] :jLsf/ u/]sf] lgIf]kdf tyf lnPsf] ;fk6Ldf plNnlvt cjlwdf ltg'{ kg]{

Aofh /sdnfO{ æAofh vr{Æ lx;fj zLif{sdf vr{ n]Vg' kg]{5 . gfkmf–gf]S;fg lx;fjsf] o; zLif{sdf

hgfO{g] s'n /sd cg';"rL $=!( df pNn]v ug'{ kg]{5 .

#= sldzg tyf l8isfp06

Ohfhtkqk|fKt ;+:yfn] cfˆgf] sf/f]af/sf] l;nl;nfdf plNnlvt cjlwdf cfh{g u/]sf] sldzg,

;]jf z'Ns tyf l8isfp06sf] s'n /sdnfO{ o; zLif{sdf hgfO{ cg';"rL $=@) cg';f/ b]vfpg'

kg]{5 .

$= cGo ;~rfng cfDbfgL

cfDbfgL zLif{stk{m Joj;fo ;~rfngaf6 dfly pNn]v ul/P afx]s Ohfhtkqk|fKt ;+:yfn] cfh{g

u/]sf] cGo s'g} klg cfDbfgLnfO{ o; zLif{sdf hgfO{ cg';"rL $=@! cg';f/ b]vfpg' kg]{5 .

%= ;6xL 36j9 cfDbfgL

Ohfhtkqk|fKt ;+:yfn] ljb]zL d'b|f sf/f]af/ -a§f afx]s_ jf6 ePsf] gfkmf tyf ljb]zL d'b|f ;6xL

b/df ePsf] kl/jt{gsf] sf/0fn] x'g uPsf] gfkmf÷gf]S;fgnfO{ 5'§f5'§} zLif{sdf b]vfpg' kg]{5 .

cg';"rL $=@@ sf] hDdf /sddf gfkmf b]lvPdf dfq ;f] /sd o; zLif{sdf pNn]v ug'{ kg]{5 .

cg;"rL $=@@ sf] a'Fbf g+= -s_ ljlgdob/df ePsf] km/saf6 ePsf] s'n cfDbfgLsf] @%% k|To]s

;fn tdfddf gfkmf gf]S;fg jfF8kmfF8 lx;fj ljlgof]hgaf6 ;6xL 36j9 lx;fjdf hDdf ug'{ kg]{5 .

^= sd{rf/L vr{

Ohfhtkqk|fKt ;+:yfsf sd{rf/Lx?sf] lgldQ eP u/]sf] vr{x?sf] s'n /sd o; zLif{sdf hgfpg'

kg]{5 . o; zLif{sdf ;dfj]z x'g] vr{x?df sd{rf/L tnj, eQf, k]G;g, pkbfg vr{, ;~rosf]if

yk, tflnd vr{, kf]zfs vr{, aLdf cflb kg]{5g\ . o; zLif{sdf hgfO{g] /sd cg';"rL $=@#

cg';f/ pNn]v ug'{ kg]{5 .

&= cGo ;~rfng vr{

Ohfhtkqk|fKt ;+:yfn] cfˆgf] sfof{no ;~rfngsf] l;nl;nfdf eP÷u/]sf cGo ;Dk"0f{ ;~rfng

vr{x?sf] s'n /sd of] zLif{sdf hgfpg' kg]{5 . o; zLif{sdf pNn]v ul/g] /sd cg';"rL $=@$ df

pNn]v ug'{ kg]{5 .

*= ;6xL 36j9 gf]S;fg

;6xL 36j9 cfDbfgL÷gf]S;fg lx;fjdf b]lvPsf] v'b df}Hbft C0ffTds /x]df of] zLif{sdf b]vfpg'

kg]{5 .

(= ;Defljt gf]S;fgL Joj:yf

hf]lvdo'Qm ;DklQ (Risk assets) sf] nflu o; a}+ssf] lgb]{zg adf]lhd /fVg'kg]{ Joj:yf

(Provision) gfkmf÷gf]S;fg lx;fjsf] o; zLif{sdf vr{ hgfO{ cg';"rL $=@% cg';f/ pNn]v ug'{

kg]{5 . o:tf] Joj:Yffsf] cg'dfg q}dfl;s ?kdf ug'{ kg]{5 .

135

!)= u}/ ;~rfng cfDbfgL÷gf]S;fg

sf/f]af/sf] l;nl;nfdf k|ToIf ?kn] ;~rfng;Fu ;DalGwt g/x]sf cfDbfgL tyf vr{x? o;

zLif{s cg';f/ pNn]v ug'{ kg]{5 . o; zLif{sdf hgfOg] /sd cg';"rL $=@^ cg';f/ pNn]v ug'{

kb{5 .

!!= ;Defljt gf]S;fgL Joj:yfjf6 lkmtf{

hf]lvdo'Qm ;DklQx? (Risk assets) sf] nflu ul/Psf] Joj:yf /sd a9L ePdf a9L ePsf] /sd

lkmtf{ cfDbfgL (Write back) ug'{ kg]{ cj:Yff cfPdf o; zLif{s cGtu{t b]vfO{ cg';"rL $=@&

cg';f/ pNn]v ug'{ kg]{5 .

!@= c;fdfGo sf/f]af/x?af6 ePsf] cfDbfgL÷vr{

c;fdfGo sf/f]af/x?af6 ePsf] cfDbfgL÷vr{ cGtu{t dfly plNnlvt cGo zLif{sx? afx]s v'b

Aofh cfDbfgLsf] % k|ltzteGbf a9L /x]sf ;a} vr{ tyf cfDbfgLsf] nflu cg;"rL $=@* cg';f/

cnUu} zLif{sdf b]vfpg' kg]{5 .

!#= sd{rf/L af]g; Joj:yf

sd{rf/L af]g;sf] Joj:yf ubf{ gfkmf–gf]S;fg lx;fjsf] ;Dk"0f{ sf/f]af/ kl5sf] v'b d'gfkmf -af]g;

Joj:yf ;d]t_ nfO{ cfwf/ lng'kg]{5 . ljBdfg sfg'g adf]lhd v'b gfkmfaf6 tf]lsPsf] k|ltztn]

af]g;sf]nflu 5'6Øfpg' kg]{ /sdnfO{ o; zLif{s dfkm{t gfkmf–gf]S;fg lx;fjdf vr{ hgfpg' kg]{5 .

!$= cfo s/ Joj:yf

v'b s/ of]Uo gfkmfdf nfUg] cfo s/ jfktsf] /sd o; zLif{sdf vr{ n]Vg' kg]{5 . Ohfhtkqk|fKt

;+:yfn] cfo s/ P]g tyf k|rlnt cfly{s sfg'gn]] 5'6 lbPsf / dfGotf glbOPsf vr{x?sf] lx;fj

u/L s/ of]Uo gfkmf sfod ug'{kg]{5 / ;f]xL cg'dflgt s/ of]Uo gfkmfsf] cfwf/df cfo s/ ;DaGwL

efjL bfloTj lgwf{/0f u/L o; zLif{s dfk{mt gfkmf–gf]S;fg lx;fjdf vr{ hgfpg' kg]{5 .

!%= v'b gfkmf÷gf]S;fg

o; zLif{sdf /x]sf] /sdnfO{ ;f]xL jif{sf]÷cjlwsf] ægfkmf–gf]S;fg jfF8kmfF8 lx;fjÆ sf] o; jif{sf]

d'gfkmf jf o; jif{sf] gf]S;fg zLif{sdf b]vfpg' kg]{5 .

-^_ gfkmf–gf]S;fg jfF8kmfF8 lx;fj ;DaGwL zLif{sx?sf] ;+lIfKt JofVof

vr{ tk{msf] ljj/0f -Debit tkm{_

!= ut jif{;Ddsf] ;l~rt gf]S;fg

Ohfhtkqk|fKt ;+:yfsf] lx;fjdf ut cfly{s jif{;Ddsf] ;l~rt 3f6f /x]sf] cj:yfdf o; zLif{sdf

hgfpg' kg]{5 .

@= ;fwf/0f hu]8f sf]if

r'Qmfk'FhLsf] bf]Jj/ geP;Dd k|To]s jif{sf] v'b gfkmfaf6 sDtLdf jL; k|ltzt /sd ;fwf/0f hu]8f

sf]ifdf jfF8kmfF8 ug'{ kg]{5 .

#= e}kl/ cfpg] hu]8f

cfˆgf] v'b gfkmfaf6 s]xL c+z 5'6\ofO{ æe}k/L cfpg] hu]8fÆ zLif{sdf /fVg] lg0f{o u/]df To:tf] /sd

o; sf]ifdf afF8kmfF8 ug'{ kg]{5 .

$= ;+:yf ljsf; sf]if

cfˆgf] gfkmfnfO{ ;+:yf ljsf; sf]ifdf hDdf ug]{ u/L jfF8kmFf8 ug]{ lg0f{o u/]df ;f] adf]lhdsf] /sd

o; zLif{sdf b]vfpg' kg]{5 .

%= nfef+z ;lds/0f sf]if

;+:yfsf] gfkmfaf6 s]xL /sd cfufdL jif{x?df nfef+z ;lds/0f ug]{ p2]Zon] jfF8kmfF8 u/L 5'§} /fVg

rfx]df To:tf] /sdnfO{ o; zLif{s dfkm{t jfF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .

136

^= sd{rf/L ;DaGwL hu]8fx?

;+:yfsf] sd{rf/Lx?;Fu ;DalGwt s'g} k|sf/sf sNof0fsf/L sf]if jf cGo s'g} lsl;dsf sf]ifx?df

gfkmfsf] s]xL c+z jfF8kmfF8 ug]{ ePdf o; zLif{s dfk{mt jfF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .

&= k|:tfljt nfef+z

cfˆgf] gfkmfsf] s]xL c+z nfef+z ljt/0f ug{ k|:tfj u/]sf] ePdf ;f] /sdnfO{ o; zLif{ssf]

afF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .

*= k|:tfljt af]g; ;]o/

cfˆgf] ;l~rt d'gfkmfnfO{ k'FhLs/0f u/L ljBdfg ;]o/jfnfx?nfO{ af]g; ;]o/ k|bfg ug]{ jf ;]o/s}

r'Qmf d'No a9fpg] lg0f{o u/]df ;f] jfktsf] /sddWo] ;l~rt d'gfkmfaf6 hlt k|of]u x'g] xf] ;f]

/sdnfO{ gfkmf–gf]S;fg afF8kmfF8 lx;fadf vr{ n]vL o; zLif{sdf hDdf ug'{ kg]{5 .

(= ljz]if hu]8f sf]if

o; a}+ssf] lgb]{zg adf]lhd s'g} klg lsl;dsf] ljz]if hu]8f sf]ifx? v8f ug{ ;l~rt d'gfkmf k|of]u

ug'{kbf{ o; zLif{s dfk{mt afF8kmfF8 lx;fjdf vr{ hgfpg' kg]{5 .

!)= ;6xL 36a9 sf]if

ljb]zL d'b|fsf] k'gd"{NofÍgaf6 jif{e/Ldf ePsf] cfDbfgLdWo] ;6xL 36j9 ;DjlGw gLlt adf]lhd

pQm sf]ifdf ljlgof]hg ug'{ kg]{ /sd o; zLif{sdf b]vfpg' kg]{5 .

-&_ OlSj6Ldf ePsf] kl/jt{g ;DjlGw ljj/0f

Ohfhtkqk|fKt ;+:yfn] tf]lsPsf] 9fFrfdf cfjZos ljj/0fx? v'nfO{ g]kfn n]vf dfkb08 (NAS) sf]

cfwf/df ljQLo ljj/0fsf] cleGg cËsf] ?kdf OlSj6Ldf ePsf] kl/jt{g ;DjlGw ljj/0f tof/ ug'{ kg]{5 .

-*_ gub k|jfx ljj/0f

sDkgL P]g, @)^# sf] bkmf !)( adf]lhd x/]s sDkgLn] cfˆgf] jflif{s lx;fa ljj/0fx? tof/ ubf{ gfkmf–

gf]S;fg lx;fj tyf jf;nftsf] cnfjf gub k|jfx ljj/0f klg tof/ ug'{ kg]{ Joj:yf u/]sf] 5 . o;y{

sDkgLsf] ?kdf btf{ ePsf ;a} Ohfhtkqk|fKt ;+:yfx?n] cfˆgf] jflif{s lx;fj ;Fu} ægub k|jfx ljj/0fÆ

;d]t tf]lsPsf] 9fFrfdf tof/ ug'{ kg]{5 .

-(_ ;+:yfks ;]o/ lwtf] aGws ;DaGwdf

a}+s tyf ljQLo ;+:yfsf ;+:yfks ;]o/wgLn] lnPsf] ;]o/ cGo a}+s tyf ljQLo ;+:yfdf lwtf] aGws /fvL

shf{ lnPsf] eP ;DalGwt a}+s÷ljQLo ;+:yfsf] jflif{s k|ltj]bgdf pNn]v -Disclose_ ug'{ kg]{ u/L cg';"rL

$=#$ adf]lhdsf] ljj/0f k]z ug'{ kg]{5 .

-!)_ :yug s/ ;DaGwL Joj:yf

a}+s tyf ljQLo ;+:yfn] ljQLo ljj/0f k|sfzg ubf{ g]kfn n]vfdfg – ( -Nepal Accounting Standard -

9_ cg';f/ :yug s/ -Deferred Tax_ sf] n]vf+sg u/L ;f] ljifo ;d]t v'nfpg' -Disclose_ kg]{5 . pQm

zLif{snfO{ ljQLo ljj/0fdf b]xfo adf]lhd x'g] u/L k|sfzg ug'{ kg]{{{]5 .

!= gfkmf gf]S;fg lx;fjdf cfos/ Joj:yf zLif{s cGtu{t xfn sfod /x]sf] lgoldt k|s[ltsf] s/ vr{

-Current Tax_ sf] cnfjf o; jif{sf] :yug s/ -Deferred Tax_ zLif{sdf cfDbfgL÷vr{ n]vf+sg ug{'

kg]{ Joj:yf ldnfO{Psf] 5 .

@= jf;nftdf :yug s/ ;DklQ Pjd\ bfloTjsf] 5'§} zLif{s sfod ug'{kg]{ ePsf]n] o;nfO{ jf;nftsf]

cGo bfloTj÷;DklQ ;DaGwL cg';"rLdf æcGoÆ eGbf dfly :yug s/ bfloTj÷;DklQ pk–zLif{s

sfod ug'{ kg]{ Joj:yf ldnfO{Psf] 5 .

#= jflif{s k|ltj]bgsf] n]vf ;DaGwL l6Kk0fLdf :yug s/ u0fgfsf] nflu ckgfO{Psf] s/sf] b/ / ;f]

ckgfpg'sf] cfwf/, s/of]Uo Pjd\ s/ u0fgf ubf{ 36fpg ldNg] c:yfoL km/sx?, u0fgf ul/Psf]

:yug s/ / ;f] jfkt ;[hgf x'g uPsf] ;DklQ tyf bfloTjsf] lj:t[t ljj/0f v'nfpg' kg]{5 .

137

-!!_ 5'6 k|bfg ug{ ;lsg]

o; a}+saf6 Ohfhtkqk|fKt æ3Æ ju{sf ljQLo ;+:yfx?nfO{ sf/f]af/sf] k|s[lt / cj:yf x]/L tof/ ug'{ kg]{

ljj/0f tyf ;dfj]z ug'{kg]{ ljQLo ljj/0fsf] ;DaGwdf cfjZostf cg';f/ 5'6 k|bfg ug{ ;lsg]5 .

-!@_ vf/]hL / jrfpm M


PsLs[t lgb]{zg, @)&# sf] n]vf gLlt tyf ljQLo ljj/0fx?sf] 9fFrf ;DaGwL Joj:yf O=k|f lgb]{zg

g+=$÷)&# af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&$ ;fpg ( ut] ;Dd hf/L ePsf


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

eP u/]sf] dflgg]5 .

138

=================lnld6]8

@)&=======;fn c;f/ d;fGtsf] jf;nft

;DklQ cg;"rL o; jif{

?

ut jif{

?

!= gub df}Hbft $=*

@= g]kfn /fi6« a}+sdf /x]sf] df}Hbft $=(

#= a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft $=!)

$= dfu tyf cNk ;"rgfdf k|fKt x'g] /sd $=!!

%= nufgL $=!@

^= shf{ ;fk6 tyf ljn vl/b $=!#

&= :yL/ ;DklQ $=!$

*= u}/–a}lsË ;DklQ $=!%

(= cGo ;DklQ $=!^

s'n ;DklQ

;+efljt bfloTj cg';"rL 4=17

;~rfnsx¿sf] #f]if)ff cg';"rL 4=29

k'+hLsf]if tflnsf cg';"rL 4=30

hf]lvd efl/t ;DklQ ljj/)f tflnsf cg";'rL 4=30-s_

k|d"v ;"rsf°x¿ cg';"rL 4=31

k|d"v n]vf gLltx¿ cg';"rL 4=32

n]vf ;DaGwL l^Kk)fLx? cg';"rL 4=33

4=1 b]lv 4=17 ;Ddsf cg';"rLx¿ jf;nftsf cleGg c+u x'g\ .

k'FhL tyf bfloTj cg;"rL

o; jif{

?

ut jif{

?

!= ;]o/ kF"hL $=!

@= hu]8f tyf sf]ifx? $=@

#= C0fkq tyf aG8 $=#

$= ltg{ afFsL shf{ ;fk6 $=$

%= lgIf]k bfloTj $=%

^= e'QmfgL lbg' kg]{ lanx? $=^

&= k|:tfljt gub nfef+z

*= cfos/ bfloTj

( cGo bfloTj $=&

s'n k'FhL tyf bfloTj

139

=====================lnld6]8

ldlt ==============b]lv================;Dd

gfkmf gf]S;fg lx;fj

ljj/0f cg';"rL o; jif{

?

ut jif{

?

!= Aofh cfDbfgL $=!*

@= Aofh vr{ $=!(

v'b Aofh cfDbfgL

#= sldzg tyf l8:sfp06 $=@)

$= cGo ;~rfng cfDbfgL $=@!

% ;6xL 36j9 cfDbfgL $=@@

s'n ;~rfng cfDbfgL

^= sd{rf/L vr{ $=@#

&= cGo ;~rfng vr{ $=@$

*= ;6xL 36j9 gf]S;fg $=@@

;Defljt gf]S;fgL Joj:yf cl3sf] ;~rfng d'gfkmf

(= ;Defljt gf]S;fgL Joj:yfx? $=@%

;~rfng d'gfkmf

!)= u}/ ;~rfng cfDbfgL÷vr{ $=@^

!!= ;Defljt gf]S;fgL Aoa:yf af6 lkmtf{ $=@&

lgoldt sf/f]af/jf6 ePsf] d'gfkmf

!@= c;fdfGo sf/f]af/x?af6 ePsf] cfDbfgL÷vr{ $=@*

;Dk"0f{ sf/f]af/ ;dfj]z kl5sf] v'b d'gfkmf

!#= sd{rf/L af]g; Aoa:yf

!$ cfos/ Joj:yf

• o; jif{sf] s/ Joj:yf

• ljut jif{;Ddsf] s/ Joj:yf

• o; jif{sf] :yug s/ cfDbfgL÷vr{

v'b gfkmf÷gf]S;fg

4=18 b]lv 4=28 ;Ddsf cg';"rLx¿ gfkmf gf]S;fg lx;fjsf cleGg c+u x'g\ .

140

=================== lnld^]*

gfkmf gf]S;fg af +*kmf +* lx;fa

ldlt ============ b]lv =================;Dd ljj/0f cg';"rL o; jif{ ¿ ut jif{ ¿=

cfDbfgL

1= ut jif{;Ddsf] ;l~rt d'gfkmf

2= o; jif{sf] d'gfkmf

3= ;^xL #â( sf]if

hDdf

vr{

1= ut jif{;Ddsf] ;l~rt gf]S;fg

2= o; jif{sf] gf]S;fg

3= ;fwf/)f hu]*fsf]if

4= e}k/L cfpg] hu]*f

5= ;+:yf ljsf; sf]if

6= nfef+z ;dLs/)f sf]if

7= sd{rf/L ;DaGwL hu]*fx¿

8= k|:tfljt nfef+z

9= k|:tfljt af]g; ;]o/

10= ljz]if hu]*f sf]if

11= ;^xL #â( sf]if

12= k'FhL lkmtf{ hu]*f sf]if

13= k'FhL ;dfof]hg sf]if

14= ==============================

hDdf

15= ;l~rt d'gfkmf÷-gf]S;fg_

=================== lnld^]*

OlSj6Ldf ePsf] kl/jt{g ;DjlGw ljj/0f

cf=j= 20====÷======-?=_

ljj/0f Z]fo/

k'FhL

;l~rt

Gff=gf]=

;fwf/0f

hu]8f

sf]if

k"Flhut

hu]8f

sf]if

;]o/

lk|ldod

;6xL

36a9

sf]if

:yug s/

hu]8f

sf]if

cGo

hu]8f

tyf sf]if

s'n /sd

Z'f? df}Hbft

:yug s/

;dfof]lht z'?

df}Hbft

;dfof]hg

====================

====================

====================

====================

clGtd df}Hbft

141

==========================lnld6]8

gub k|jfx ljj/0f

ldlt ============ b]lv ========== ;Dd ljj/)f o; jif{ ¿= ut jif{ ¿=

-s_ sf/f]af/ ;~rfngaf^ gub k|jfx

1= gub k|flKt

1=1 Aofh cfDbfgL

1=2 sldzg tyf l*isfpG^ cfDbfgL

1=3 ljb]zL ljlgdo sf/f]af/af^ cfDbfgL

1=4 ckn]lvt shf{sf] c;'nL

1=5 cGo cfDbfgL

2= gub e'QmfgL

2=1 Aofh vr{

2=2 sd{rf/L vr{

2=3 sfof{no ;~rfng vr{

2=4 cfos/ e'QmfgL

2=5 cGo vr{

sfo{ut k'FhL ultljlw cl#sf] gub k|jfx

;~rfng ;DaGwL rfn' ;DklQdf sdL÷-j[l$_

1= dfu tyf cNk ;'rgfdf k|fKt x'g] /sddf sdL÷-j[l$_

2= cGo cNksfnLg nufgLdf sdL÷-j[l$_

3= shf{ tyf laN; vl/bdf sdL÷-j[l$_

4= cGo ;DklQdf sdL÷-j[l$_

;~rfng ;DjlGw rfn' bfloTjdf -sdL_÷j[l$

1= lgIf]k bfloTjdf -sdL_÷j[l$

2= ;l {̂lkms]^ ckm l*kf]lh^df -sdL_÷j[l$

3= cNksfnLg ;fk^Ldf -sdL_÷j[l$

4= cGo bfloTjdf -sdL_÷j[l$

-v_ nufgL sf/f]af/df gub k|jfx

1= bL#{sfnLg nufgLdf sdL÷-j[l$_

2= l:y/ ;DklQdf sdL÷-j[l$_

3= bL#{sfnLg nufgLdf Aofh cfDbfgL

4= nfef+z cfDbfgL

5= cGo

-u_ ljQLo ;|f]t sf/f]af/af^ gub k|jfx

1= bL#{sfnLg C)F -j)*, l*j]Gr/ cflb_ df j[l$÷-sdL_

2= ;]o/ k'FhLdf j[l$÷-sdL_

3= cGo bfloTjdf j[l$÷-sdL_

4= g]kfn /fi «̂ a}+saf^ k|FKt ;x'lnot÷k'g/shf{df j[l$÷-sdL_

-#_ gub tyf a}s df}Hbftsf] ljlgdo b/df ePsf] km/saf^

cfDbfgL÷vr{

-ª_ o; jif{sf] ;Dk")f{ ultljlwaf^ gub k|jfx

-r_ gub tyf a}+sdf /x]sf] z'? df}Hbft

-%_ gub tyf a}+sdf /x]sf] clGtd df}Hbft

142

=================== lnld^]*

;]o/ k'FhL tyf :jfldTj

- === === c;f/ d;fGt_ cg';"rL 4=1

ljj/)f o; jif{ ¿= ut jif{ ¿=

1= ;]o/ k'FhL

1=1 clws[t k'FhL

s_ ======= ;fwf/)f ;]o/ k|lt ;]o/ ¿= ======= n]

v_ ====== gg\l/l*d]jn lk|km/]G; ;]o/ k|lt ;]o/ ¿= ======= n]

u_ ======= l/l*d]jn lk|km/]G; ;]o/ k|lt ;]o/ ¿= ====n]

1=2 hf/L k'FhL

s_ ======= ;fwf/)f ;]o/ k|lt ;]o/ ¿================= n]

v_ ======= gg\l/l*d]jn lk|km/]G; ;]o/ k|lt ;]o/ ¿= ======= n]

u_ ======= l/l*d]jn lk|km/]G; ;]o/ k|lt ;]o/ ¿=============n]

1=3 r'Qmf k'FhL

s_ ========= ;fwf/)f ;]o/ k|lt ;]o/ ¿======================== n]

v_ ========= gg\l/l*d]jn lk|km/]G; ;]o/ k|lt ;]o/ ¿========= n]

u_ ===========l/l*d]jn lk|km/]G; ;]o/ k|lt ;]o/ ¿= ============n]

1=4 k|:tfljt af]g; ;]o/

1=5 sN; Og P*efG;

1=6 hDdf /sd -1=3+1=4+1=5_

;]o/ :jfldTj ljj/)f o; jif{ ¿= ut jif{ ¿=

k|ltzt ;]o/ k'FhL ;]o/ k'FhL k|ltzt

1= :jb]zL :jfldTj

1=1 g]kfn ;/sf/

1=2 æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx¿

1=3 cGo Ohfhtkqk|fKt ;+:yfx¿

1=4 cGo ;+:yfx¿

1=5 ;j{;fwf/)f

1=6 cGo

2= j}b]lzs :jfldTj

hDdf

gf]^Mdfly cg';"rLdf plNnlvt ljj/)f cGtu{t 0=5 k|ltzt jf ;f]eGbf a(L :jfldTj ePsf] JolQm÷;d'x÷kmd{÷sDkgL eP,

lghx¿sf] gfd, k|ltzt / /sd :ki^ v'nfpg' kg]{% . k|ltzt pNn]v ubf{ ;]o/ ;+Vofsf] cfwf/df u)fgf ug'{ kg]{% .

=================== lnld^]*

hu]*f tyf sf]ifx¿

- === === c;f/ d;fGt _ cg';"rL 4=2 ljj/)f o; jif{ ¿= ut jif{ ¿=

1= ;fwf/)f÷a}wflgs hu]*f sf]if

2= k'FhLut hu]*f sf]if

3= k'FhL lkmtf{ hu]*f sf]if -Capital Redemption Reserve)

4= k'FhL ;dfof]hg sf]if

5= cGo hu]*f tyf sf]if

5=1= e}k/L cfpg] hu]*f

5=2= ;+:yf ljsf; sf]if

5=3= nfef+z ;lds/)f sf]if

5=4= ljz]if hu]*f sf]if

5=5= ;DklQ k'gd"{Nof°g sf]if

5=6= cGo :jtGq sf]if

5=7= cGo hu]*f sf]if

6= ;l~rt gfkmf÷gf]S;fg

7= ;^xL #â( sf]if

8= hDdf

143

cg';"rL 4=3

=================== lnld^]*

C)fkq tyf j)*

- === === c;f/ d;fGt _


1 ====== k|ltzt jG*÷C)fkq k|lt jG*÷C)fkq ===== ¿= n] ===

ldlt ============== df hf/L ePsf] / ldlt ========df r'Qmf x'g]

-xfn;Ddsf] Redemption Reserve /sd ¿= =========================_

2 ====== k|ltzt jG*÷C)fkq k|lt jG*÷C)fkq ===== ¿= n] ===

ldlt ============== df hf/L ePsf] / ldlt ========df r'Qmf x'g]

-xfn;Ddsf] Redemption Reserve /sd ¿= =======================_+

3 ======= =========

4= hDdf 1+2+3

gf]^M ;'/If)f /fvL C)fkq tyf jG* hf/L ul/Psf] ePdf ;'/If)fsf] laj/)f v'nfpg' kg]{% .

cg';"rL 4=4

=================== lnld^]*

ltg{ afFsL shf{ -;fk^L_

- === === c;f/ d;fGt _


s= :jb]zL

1= g]kfn ;/sf/

2= g]kfn /fi «̂ a}+s

3= l/kf] bfloTj

4= cGt/ a}+s tyf ljQLo ;+:yf

5= cGo ;+ul&t ;+:yfx¿

6= cGo

hDdf

v= ljb]zL

1= a}+sx¿

2= cGo

hDdf

u= hDdf -s®v_

144

cg';"rL 4=5

=================== lnld^]*

lgIf]k lx;fa

- === === c;f/ d;fGt _


1= Aofh ltg'{ gkg]{ vftfx¿

s= rNtL lx;fa

1= :jb]zL d'b|fdf

1=1 g]kfn ;/sf/

1=2 æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

1=3 cGo Ohfhtkqk|fKt ljQLo ;+:yfx¿

1=4 cGo ;+ul&t ;+:yfx¿

1=5 JolQmut

1=6 cGo

2= ljb]zL d'b|fdf

2=1 g]kfn ;/sf/

2=2 æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

2=3 cGo Ohfhtkqk|fKt ljQLo ;+:yfx¿


2=5 JolQmut

2=6 cGo

v= dflh{g

1= sd{rf/L hdfgt

2= hdfgt dflh{g

3= k|lttkq dflh{g

u= cGo

1= :jb]zL d'b|fdf

1=1 ljQLo ;+:yfx¿


1=3 JolQmut

2= ljb]zL d"b|fdf

2=1 ljQLo ;+:yfx¿


2=3 JolQmut

Aofh ltg'{ gkg]{ vftfx¿sf] hDdf

2= Aofh ltg'{ kg]{ vftfx¿

s= art lx;fa

1= :jb]zL d'b|fdf

1=1 ;+# ;+:yfx¿

1=2 JolQmut

1=3 cGo

2= ljb]zL d'b|fdf

2=1 ;+# ;+:yfx¿

2=2 JolQmut

2=3 cGo

v= d'@lt lx;fa

1= :jb]zL d'b|fdf

1=1 ;+# ;+:yfx¿

1=2 JolQmut

1=3 cGo

2= ljb]zL d'b|fdf

2=1 ;+# ;+:yfx¿

2=2 JolQmut

2=3 cGo

145

u= dfu]sf] avt ltg'{ kg]{ lx;fa

1= :jb]zL d'b|fdf

1=1 s ju{sf Ohfhtkqk|fKt ;+:yfx?

1=2 cGo O=k|f=ljQLo ;+:yfx¿


1=4 JolQmut

1=5 cGo

2= ljb]zL d'b|fdf

2=1 s ju{sf Ohfhtkqk|fKt ;+:yfx?

2=2 cGo O=k|f= ljQLo ;+:yfx¿


2=4 JolQmut

2=5 cGo

#= ;l {̂lkms]^ ckm l*kf]lh^

1= ;+ul&t ;+:yf

2= JolQmut

3= cGo

Aofh ltg'{ kg]{ vftfx¿sf] hDdf

-1®2_ hDdf lgIf]k

cg';"rL 4=6

=================== lnld^]*

e'QmfgL lbg'kg]{ lanx¿

- === === c;f/ d;fGt _


1= :jb]zL d'b|f

2= ljb]zL d'b|f

hDdf

cg';"rL 4=7

=================== lnld^]*

cGo bfloTj

- === === c;f/ d;fGt _


1= k]G;g÷pkbfg sf]if

2= sd{rf/L ;~ro sf]if

3= sd{rf/L sNof)f sf]if

4= sd{rf/L af]g; Joj:yf

5= lgIf]kdf e'QmfgL lbg afFsL Aofh

6= ;fk^Ldf e'QmfgL lbg afFsL Aofh

7= kfsL g;s]sf] l*:sfp)^ / sldzg

8= ;)*«L q]ml*^;{

9= zfvf ldnfg lx;fj

10= :yug s/ bfloTj

11= e'QmfgL lbg afFsL nfef+z

12= cGo

hDdf

146

cg';"rL 4=8

=================== lnld^]*

gub df}Hbft

- === === c;f/ d;fGt _


1= :jb]zL d'b|f -l;Ssf ;d]t_

2= ljb]zL d'b|f

hDdf

cg';"rL 4=9

=================== lnld^]*

g]kfn /fi^« a}+sdf /x]sf] df}Hbft

- === === c;f/ d;fGt _

ljj/)f :jb]zL

d'b|f

ljb]zL d'b|f ¿=df s'n ¿= ut jif{

¿=

ef=¿= kl/jTo{ lj=d'= hDdf

1= g]kfn /fi^« a}+s

s= rNtL vftf

v= cGo vftf

cg';"rL 4=10

=================== lnld^]*

a}+s÷ljQLo ;+:yfdf /x]sf] df}Hbft

- === === c;f/ d;fGt _

ljj/)f :jb]zL

d'b|f

ljb]zL d'b|f ¿=df s'n ¿= ut jif{ ¿=

ef=¿= kl/jTo{ lj=d'= hDdf

1= :jb]zL Ohfhtkqk|fKt

;+:yfx?

s= rNtL vftf

v= cGo vftf

2= ljb]zL a}+sx¿

s= rNtL vftf

v= cGo vftf

hDdf

gf]^M ;DalGwt Ohfhtkqk|fKt ;+:yfx? ;dy{g kq cg';f/sf] s'n df}Hbft ¿= =================

cg';"rL 4=11

=================== lnld^]*

dfu tyf cNk;'rgfdf k|fKt x'g] /sdx¿

- === === c;f/ d;fGt _


1= :jb]zL d'b|fdf

2= ljb]zL d'b|fdf

hDdf

147

cg';"rL 4=12

=================== lnld^]*

nufgL

- === === c;f/ d;fGt _

ljj/)f k|of]hg o; jif{ ¿= ut jif{ ¿=

Jofkfl/s cGo

! g]kfn ;/sf/sf] 6«]h/L lan

@ g]kfn ;/sf/sf] art kq

# g]kfn ;/sf/sf] cGo C0fkq

$ g]kfn /fi6« a}s C0fkq

% ljb]zL C0fkq

^ :jb]zL Ohfhtkqk|fKt ;+:yf

& ljb]zL a}s

* ;+ul7t ;+:yfx?sf] ;]o/

( ;+ul7t ;+:yfx?sf] l8j]~r/ tyf aG8

!) cGo nufgL

s'n nufgL

Joj:yf

v'b nufgL

cg';"rL 4=12-s_

;]o/, l*j]Gr/ tyf j)*df nufgL

ljj/)f

k/n

df]n

¿=

ahf/

d'No

cg";f/

?=

Joj:y

f

/sd

?=

o;

jif{

?=

ut

jif{

?=

1= ;]o/ nufgL

1=1 ====== sDkgL -k|f=ln=÷ln=_

====== ;fwf/)f ;]o/, k|lt ;]o/ ====== n] r"Qmf

1=2 ====== sDkgL -k|f=ln=÷ln=_

====== ;fwf/)f ;]o/ -dWo]===af]g; ;d]t_ k|lt ;]o/====n] r"Qmf

1=3 ====== sDkgL -k|f=ln=÷ln=_

====== k|ltzt ==== lk|km/]G; ;]o/ k|lt ;]o/ ¿= ===== n] r"Qmf

2= l*j]Gr/ tyf j)* nufgL

2=1 ====== sDkgL -k|f=ln=÷ln=_

====== k|ltzt l*j]Gr/÷j)* k|lt l*j]Gr/÷a)* ===== ¿= n] ===

2=2 =================

2=3 ==================

s'n nufgL

3= hf]lvd ;DaGwL Joj:yf

3=1 ut jif{ ;Ddsf] Joj:yf

3=2 o; jif{sf] yk÷#^

s'n Joj:yf

v'b nufgL

gf]^M 3 jif{ eGbfa(L ;dob]lv nfef+z #f]if)ff tyf ljt/)f gu/]sf sDkgLx¿ ePdf To:tf sDkgLx¿sf] gfd v'nfpg' kg]{% .

148

cg';"rL $=!@=!

=================== lnld6]8

Jofkfl/s nufgL -Held for Trading_

- === ===== d;fGt_

ljj/0f k/n

d"No

kl5Nnf]

ahf/ d'No

-s_

xfnsf]

ahf/

d'No -

v_

o; jif{

gfkmf÷

-gf]S;fg_

/sd

-v–s_

ut jif{

gfkmf÷

-gf]S;fg_

/sd

s}lkmo

t

!= g]kfn ;/sf/sf] 6«]h/L lan

@= g]kfn ;/sf/sf] artkq

#= g]kfn ;/sf/sf] cGo C0fkq

$= g]=/f= a}s C0fkq

%= ljb]zL C0fkq

^= :jb]zL Ohfhtkqk|fKt ;+:yfsf] ;]o/

&= :jb]zL Ohfhtkqk|fKt ;+:yfsf] l8j]~r/ tyf aG8

*= :jb]zL ;+ul7t ;+:yfsf] ;]o/, l8j]~r/ tyf aG8

(= ljb]zL a}s nufgL -Placement_

!)= Interbank Lending

!!=cGo nufgL

s'n nufgL

cg';"rL $=!@=@

=================== lnld6]8

e'QmfgL ldlt;Dd wf/0f ug]{ nufgL -Held to Maturity_

- === === === d;fGt_

ljj/0f

k/n

d'No

-s_

xfn;Ddsf]

Iflt /sd

-v_

o;jif{sf]

Iflt /sd

-u_

o; jif{

gfkmf÷

-gf]S;fg_

/sd

-s–v–u_

ut jif{

gfkmf÷

-gf]S;fg_

/sd

s}lkmot




$= g]=/f= a}s C0fkq

%= ljb]zL C0fkq


&= :jb]zL Ohfhtkqk|fKt ;+:yfsf]

l8j]~r/ tyf aG8

*= :jb]zL ;+ul7t ;+:yfsf] ;]o/,

l8j]~r/ tyf aG8


!)= cGo nufgL

s'n nufgL

149

cg';"rL $=!@=#

=================== lnld6]8

laqmLsf] nflu pknAw nufgL -Available for Sale_

- === === === d;fGt_

ljj/0f k/n

d"No

kl5Nnf]

ahf/ d'No

-s_

xfnsf]

ahf/

d'No -v_

o; jif{

sf]if ;dfof]hg

/sd -v–s_

ut jif{

gfkmf÷

-gf]S;fg_ /sd

s}lkmot




$= g]=/f= a}s C0fkq

%= ljb]zL C0fkq


&= :jb]zL Ohfhtkqk|fKt ;+:yfsf] l8j]~r/ tyf aG8

*= :jb]zL ;+ul7t ;+:yfsf] ;]o/, l8j]~r/ tyf aG8


!)= cGo nufgL

s'n nufgL

cg';"rL 4=13

=================== lnld ]̂*

shf{ ;fk^ tyf lan vl/b juL{s/)f / ;f]sf] nflu Joj:yf

- === === c;f/ d;fGt _

ljj/)f

shf{ vl/b tyf l*isfpG^

ul/Psf lan

o; jif{

¿=

utjif{

¿=

:jb]zL

ljb]zL

hDdf :jb]zL ljb]zL hDdf ljkGg ju{ cGo

ljldt cljldt

1= ;lqmo shf{ ;fk^ (Performing Loan)

!=! c;n

!=@ ;'Id lgu/fgL

2= lgliqmo shf{ ;fk^

(Non Performing Loan)

@=! k'g/;+/rgf÷ k'g/tflnsLs/0f 2=2 sd;n

2=3 z+sf:kb

2=4 v/fa

-s_ s'n shf{

3= shf{ gf]S;fgL Joj:yf

3=1 c;n

3=2 ;'Id lgu/fgL

3=2 k'g/;+/rgf÷k'g/tflnsLs/0f 3=3 sd;n

3=4 z+sf:kb

3=5 v/fj

-v_ s'n Joj:yf

4= ut jif{;Ddsf] Joj:yf

4=1 c;n

4=2 ;'Id lgu/fgL

4=2 k'g/;+/rgf ÷ k'g/tflnsLs/0f

4=3 sd;n

4=4 z+sf:kb

4=5 v/fj

-u_ ut jif{;Ddsf] s'n Joj:yf

-#_ ut jif{sf] Joj:yfaf^ lkmtf{

150

-*=_ o; jif{sf] yk Joj:yf

o; jif{sf] v'b yk#^

v'b shf{ -s–v_

cg';"rL 4=13-s_

=================== lnld^]*

shf{, ;fk^ / laN; vl/bsf] ;'/If)f

- === === c;f/ d;fGt_


-s_ ;'/lIft

1= rn÷crn ;DklQsf] ;'/If)fdf

2= :jb]zL Ohfhtkqk|fKt ;+:yfsf] hdfgtdf

3= ;/sf/L hdfgtdf

4= cGt/f{li «̂o >])fLs[t a}+ssf] hdfgtdf

5= lgof{t sfuhft (Export Document) sf] ;'/If)fdf

6= d'@lt /l;bsf] ;'/If)fdf

-s_ ;+:Yffsf] cfkm\g} d'@lt /l;bsf] ;'/If)f

-v_ cGo Ohfhtkqk|fKt ;+:yfsf] d'@lt /l;bsf] ;'/If)f

7= ;/sf/L C)fkqsf] ;'/If)fdf

8= sfp)^/ hdfgtdf

9= JolQmut hdfgtdf

10= cGo ;'/If)fdf

-v_ c;'/lIft

hDdf

cg;"rL 4=14

=================== lnld^]*

l:y/ ;DklQ

- === === c;f/ d;fGt _

ljj/)f

;DklQ o; jif{

¿=

ut jif{

¿= ejg kl/jxg ;fwg d]lzg/L sfof{no

;fdfg cGo

1= k/ndf]n

-s_ ut jif{sf] df}Hbft

-v_ o; jif{ yk

-u_ o; jif{ k'gd'{Nof°g÷k'gn]{vg

-#_ o; jif{sf] laqmL

-ª_ o; jif{sf] ckn]vg

s'n -s®v®u®#®ª_ k/ndf]n

2= x|f; s§L

-s_ ut jif{;Ddsf]

-v_ o; jif{sf]

-u_ x|f;s§L k'gd"{Nof°g÷k'gn]{vg

-u_ x|f;s§L /sd ;dfof]hg÷lkmtf{

s'n x|f;s§L

3= a's Eofn" (WDV*) -1 2_

4= hUuf

5= k'FhLut lgdf{0f -k'FhLs/0f ul/g' kg]{_

6= nLh xf]N* ;DklQ

hDdf -3®4®5®6_

*Written Down Value

151

cg;"rL 4=15

=================== lnld^]*

u}/ a}+lsË ;DklQ

- === === c;f/ d;fGt _

C[0fL jf kf6L{sf]

gfd 7]ufgf

u}/ a}+lsË ;DklQ

;sf/ u/]sf] ldlt

s'n u}/ a}+lsË

;DklQ /sd ?=

gf]S;fgL Joj:yf v'b u}/ j}+lsu

;DklQ ¿=

ut jif{ ¿=

k|ltzt /sd ?=

s'n hDdf

cg;"rL 4=16

=======================lnld^]*

cGo ;DklQ

- === === c;f/ d;fGt _

laa/)F o; jif{ ¿= ut jif{ ¿=

1= d;nGb df}Hbft

2= nufgLdf c;"n ug{ afFsL cfDbfgL

3= shf{df c;"n ug{ afFsL Aofh

Go'gM Aofh d"NtjL /sd

4= c;"n ug{ afFsL sldzg

5= ;G*«L *]^;{

6= sd{rf/L ;fk^L / k]ZsL

7= clu|d e"QmfgL

8= dfu{:y gub

9= dfu{:y cGo -r]s ;d]t_

10= lagf ;'rgf *«fk\m^sf] e"QmfgL

11= ckn]vg x"g afFsL vr{

12= zfvf ldnfg lx;fj

13= :yug s/ ;DklQ

14= cGo

hDdf

cg';"rL 4=16-s_

=======================lnld^]*

cGo ;DklQ -yk ljj/)f_

- === === c;f/ d;fGt _

ljj/)f o; jif{ ¿= ut jif{

¿= 1

jif{;Dd

1 jif{b]lv dfly

3 jif{;Dd

3 jif{eGbf

dfly

hDdf

1= shf{df c;'n ug{ afFsL Aofh

2= lagf ;'rgf *«fkm\̂ sf] e'QmfgL

3= zfvf ldnfg lx;fj

4= :jb]zL ljbzL Ph]G;L lx;fa

152

cg';"rL 4=17

=======================lnld^]*

;Defljt bfloTjx¿

- === === c;f/ d;fGt _


1= ;+:yf pk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf]

2= k|lttkqx¿ -dflh{g g#^fO{ k'/f /sd_

-s_ 6 dlxgf eGbf sd cjlwsf]

-v_ 6 dlxgf eGbf a(L cjlwsf]

3= k'gM l*:sfpG^ ul/Psf lanx¿

4= Dofb gfl# g;s]sf] Uof/]G^L÷aG*

-s_ la* aG*

-v_ k/km/d]G; aG*

-u_ cGo Uof/])^L÷aG*

5= r'Qmf jf e'Qmfg x'g afFsL ;]o/ nufgL

6= km/jf*{ PS:r]~h sG «̂fS^sf] afFsL bfloTjx¿

7= sn]S;gdf /x]sf lanx¿

8= d~h'/L tyf ;dy{g (Acceptence & Endorsement)

9= k|Tofe'lt k|ltj$tf (Underwriting Commitment)

10= ckl/jTo{ shf{ k|ltj$tf (Irrevocable Loan Commitment)

11= cGt/f{li «̂o >])fLs[t a}+ssf] sfp)^/ Uof/])^Ldf lbPsf] Uof/])^L

12= clu|d e'QmfgL Uof/])^L (Advance Payment Guarantee)

13= shf{ k|jfxsf] nflu ljQLo hdfgt (Financial Guarantee)

14= cfos/ jfkt ;Defljt bfloTj (Contingent Liabilities on Income Tax)

15= =======================

cg';"rL 4=18

=======================lnld^]*

Aofh cfDbfgL

ldlt ==============b]lv =================;Dd


s= shf{ ;fk^ / clwljsif{df

1= shf{ ;fk^

2= clwljsif{

v= nufgLdf

1= g]kfn ;/sf/sf] ;'/If)fkq

-s_ ]̂«h/L laN;

-v_ ljsf; C)fkq

-u_ /fli «̂o art kq

2= ljb]zL C)fkq

-s_

-v_

3= g]kfn /fi «̂ a}+ssf] C)fkq

4= l*j]~r/ tyf aG*

5= cGt/ a}+s nufgLdf Aofh

-s_ a}+s÷ljQLo ;+:yfx¿

-v_ cGo ;+:yfx¿

u= Ph]G;L df}Hbftdf

1= :jb]zL a}+s÷ljQLo ;+:yfx¿

2= ljb]zL a}+sx¿

#= dfu tyf cNk ;'rgfdf k|fKt x'g] df}Hbftdf

1= :jb]zL a}+s÷ljQLo ;+:yfx¿

2= ljb]zL a}+sx¿

ª= cGodf

1= ;l {̂lkms]^ ckm l*kf]lh^

153

2= cGt/ a}+s÷ljQLo ;+:yf shf{

3= cGo

hDdf

cg';"rL 4=19

=======================lnld^]*

Aofh vr{

ldlt==============b]lv=========== ;Dd


s= lgIf]k bfloTjdf

1= d'@lt lgIf]k

1=1 :jb]zL d"b|f

1=2 ljb]zL d'b|f

2= art lgIf]k

2=1 :jb]zL d"b|f

2=2 ljb]zL d'b|f

3= dfu]sf] avt ltg'{kg]{ lgIf]k

3=1 :jb]zL d'b|f

3=2 ljb]zL d'b|f

4= ;l^{lkms]^ ckm l*kf]lh^\;\

v= shf{ ;fk^df

1= C)fkq tyf a)*

2= g]kfn /fi^« a}+saf^ k|fKt shf{

3= cGt/ a}+s÷ljQLo ;+:yf shf{

4= cGo ;+ul&t ;+:yf

5= cGo shf{

u= cGodf

1= =============

2= ==============

hDdf

cg';"rL 4=20

==================lnld^]*

sldzg tyf l*:sfpG^

ldlt =============b]lv ============= ;Dd


s= laN; vl/b tyf l*:sfpG^

1= :jb]zL

2= ljb]zL

v= sldzg

1= k|lttkq

2= hdfgtkq

3= sn]S;g kmL

4= /]ld^]G; kmL

5= q]ml*^ sf*{

6= ;]o/ k|Tofe'lt÷lgisfzg

7= ;/sf/L sf/f]af/ jfkt

8= O=k|f= sldzg jfkt

9= a§f cfDbfgL

u= cGo

hDdf

154

cg';"rL 4=21

========================lnld^]*

cGo ;~rfng cfDbfgL

ldlt =============b]lv ============= ;Dd


1= ;]km l*kf]lh^ eN^sf] ef*f

2= q]ml*^sf*{ lgisfzg tyf gjLs/)f

3= ATM sf*{ lgisfzg tyf gjLs/)f

4= ^]n]S;÷l^=l^=

5= ;]jf z'Ns

6= gjLs/)f z'Ns

7= cGo

hDdf

cg';"rL 4=22

==========================lnld^]*

;^xL #â( cfDbfgL÷gf]S;fg

ldlt =============b]lv ============= ;Dd


-s_ ljlgdo b/df ePsf] km/saf^

-v_ ljb]zL d'b|f sf/f]af/af^ -a§f afx]s_

hDdf cfDbfgL÷-gf]S;fg_

cg';"rL 4=23

=======================lnld^]*

sd{rf/L vr{

ldlt =============b]lv ============= ;Dd


1= tnj

2= eQf

3= ;~rosf]ifdf yk

4= tflnd vr{

5= kf]zfs

6= cf}ifwf]krf/

7= aLdf

8= k]G;g tyf pkbfg Joj:yf

9= cGo

hDdf

155

cg';"rL 4=24

=======================lnld^]*

cGo ;~rfng vr{

ldlt =============b]lv ============= ;Dd


1= #/ef*f

2= aQL ljh'nL / kfgL

3= dd{t tyf ;Def/

-s_ ejg =============

-v_ ;jf/L ;fwg =============

-u_ cGo ==============

4= aLdf

5= kf]i^]h, ^]n]S;, ^]lnkmf]g, k\mofS;

6= sfof{no pks/)f kmlg{r/ / ;Def/

7= e|d)f eQf / vr{

8= d;nGb / %kfO{

9= kqklqsf tyf k':ts

10= lj!fkg

11= sfg'gL vr{

12= rGbf

13= ;~rfns ;ldlt ;DaGwL vr{

-s_ a}&s eQf =============

-v_ cGo vr{ ==============

14= ;fwf/)f ;ef ;DaGwL vr{

15= n]vf k/LIf)f ;DaGwL

-s_ n]vf k/LIf)f z'Ns ===============

-v_ cGo vr{ ===============

16= /sd :yfgfGt/)f sldzg

17= l:y/ ;DklQdf x|f; s§L

18= k'j{ ;~rfng vr{ ckn]vg

19= ;]o/ lgisfzg vr{

20= k|fljlws ;]jf zf]wegf{

21= dgf]/~hg vr{

22= ckn]vg vr{

23= ;'/Iff vr{

24= shf{ ;'/If)f lk|ldod

25= sldzg / l*:sfp)^

26= cGo =====================

hDdf

gf]^M vr{x¿ hgfp +bf h'g k|of]hgsf] nflu vr{ ePsf] xf] ;f]xL zLif{sdf vr{ hgfpg' k%{ . cGo

;fdfGo zLif{sdf ufEg kfOg] %}g . h:tf] ;~rfns ;ldltsf] a}&ssf] l;nl;nfdf ePsf] oftfoft vr{,

æ;~rfns ;ldlt ;DaGwL vr{Æ cGtu{t æcGo vr{Æ df hgfpg' kg]{% .

156

cg';"rL 4=25

======================lnld^]*

;Defljt gf]S;fgL Aoa:yf

ldlt =============b]lv ============= ;Dd


1= shf{ gf]S;fgL Joj:yfdf ePsf] a[l$

2= nufgL gf]S;fgL Joj:yfdf ePsf] a[l$

3= u}/ a}+lsé ;DklQ gf]S;fgL Joj:yf

4= cGo ;DklQdf ul/Psf] Joj:yf

hDdf

cg';"rL 4=26

======================lnld^]*

u}/ ;~rfng cfDbfgL÷gf]S;fg

ldlt =============b]lv ============= ;Dd


1= nufgL laqmLaf^ cfDbfgL÷-gf]S;fg_

2= ;DklQ laqmLaf^ cfDbfgL÷-gf]S;fg_

3= nfef+z

4= g]kfn /fi^« a}+saf^ k|fKt ;x'lnot

s= tf]lsPsf] zfvfx¿sf] gf]S;fg jfkt Ifltk"lt{

v= Aofh Ifltk"lt{

u= ;^xL sfpG^/

5= cGo

v'b u}/ ;~rfng cfDbfgL÷-gf]S;fg_

cg';"rL 4=27

======================lnld^]*

;Defljt gf]S;fgL Joj:yfaf^ lkmtf{

-cfly{s jif{ ========÷=====_


1= shf{ gf]S;fgL Joj:yfdf af^ lkmtf{

2= u}/ a}+lsË ;DklQ gf]S;fgL Joj:yfaf^ lkmtf{

3= nufgL Joj:yfjf^ lkmtf{

4= cGo ;DklQsf] Joj:yfjf^ lkmtf{

hDdf

cg';"rL 4=28

======================lnld^]*

c;fdfGo sf/f]af/x?af6 ePsf] cfDbfgL/vr{

ldlt =============b]lv ============= ;Dd


1= ckn]vg ePsf] shf{sf] c;'nL

2= :j]lR%s cjsfz vr{

3= c;'nL x'g g;Sg] shf{sf] ckn]vg -4=28 s_

4= cGo vr{÷cfDbfgL

5= =================

hDdf

157

cg';"rL 4=28-s_

======================lnld ]̂*

ckn]lvt shf{sf] ljj/0f

-cfly{s jif{ ========÷=========_

qm=;+=

shf{ k|sf/

ckn]vg

ul/Psf]

/sd

lwtf]sf]

k|sf/

tyf /sd

lwtf]

d'NofÍgsf]

cfwf/

shf{ :jLs[t

ug{]

clwsf/L÷tx

shf{ c;'nLsf

nflu eP

u/]sf k|of;

s}lkmot

1= rfn' k+'hL shf{

2 kl/of]hgf shf{

3= l:y/ k'FhL shf{

4= JolQmut shf{

5= cGo shf{

s'n shf{

gf]^M cfly{s jif{e/Ldf ckn]vg ul/Psf] shf{sf] ljj/)f dfly pNn]v ug'{ kg]{% .

cg';"rL 4=29

========================lnld^]* ;~rfns, sfo{sf/L k|d'v, ;+:yfks, sd{rf/L] ;]o/xf]N8/x?nfO{ uPsf] shf{ ;fk6 ljj/0f

- ====================== c;f/ d;fGt_

vl/b tyf l*:sfpG^ ul/Psf lanx¿ / shf{, ;fk^ tyf clwljsif{df k|jflxt s'n /sddWo] ;~rfns,

sfo{sf/L k|d'v, ;+:yfks, sd{rf/L, ;]o/ xf]N*/x? / lghx¿sf] kl/jf/sf ;b:o jf To:tf JolQm hdfgL

a;]sf] jf Dofg]lhé Ph]G^ ePsf] s'g} ;+:yf jf sDkgLnfO{ uPsf] /sdsf] ljj/)f b]xfo adf]lhd % .

;+:yfks÷;~rfns÷sfo{sf/L ut jif{;Ddsf]

afFsL

o; jif{ c;'nL o;jif{

yk shf{

c;f/ d;fGt;Dd

afFsL

k|d'vsf] gfd ;fjf + Aofh ;fjf + Aofh ;fjf + Aofh

-s_ ;~rfns

1=

2=

-v_ sfo{sf/L k|d'v

1=

2=

-u_ ;+:yfks

1=

2=

-#_ sd{rf/L

1=

2=

-ª_ ;]o/wgLx?

1=

2=

hDdf

158

cg';"rL 4=30

=======================lnld6]8

k'FhLsf]if tflnsf -ævÆ / æuÆ ju{sf] nflu_

-======================= c;f/ d;fGt_

-?=xhf/df_

ljj/0f o; jif{ ut jif{

-s_ k|fylds k'FhL

!_ r'Qmf k'FhL -;fwf/0f ;]o/_

@_ k|:tfljt af]g; ;]o/

#_ ;]o/ lk|ldod

$_ lkmtf{ gx'g] cu|flwsf/ ;]o/

%_ ;fwf/0f hu]8f sf]if

^_ ;l~rt gfkmf÷-gf]S;fg_

&_ jf;nftdf b]vfO{Psf] rfn' cf=j=sf] gfkmf–gf]S;fg lx;fjsf] /sd

*_ k'FhL lkmtf{ hu]8f sf]if

(_ k'FhL ;dfof]hg sf]if

!)_ sN; Og P8efG;

!!_ cGo :jtGq sf]ifx?

36fpg]M

— Voflt (Goodwill) jfktsf] /sd

— :yug s/ ;DklQ -Deferred Tax Assets_

— ;LdfeGbf a9L ;]o/, ;'/If0fkqdf nufgL ul/Psf] /sd

— ljQLo :jfy{ /x]sf] sDkgLsf] lwtf]kqdf nufgL u/]sf] /sd

— cjf:tljs ;DklQ

— o; a}+ssf] lgb]{zg kfngf gu/L :jk|of]hgsf nflu 3/hUuf vl/b u/]sf]

/sd

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

.

— tf]lsPsf] ;doleq laqmL ljt/0f ug{ g;s]sf] ;]o/ k|Tofe"lt .

— k|rlnt P]g tyf sfg'gn] k|ltaGw u/]sf JolQm tyf ;d'xx?nfO{ k|bfg

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

-v_ k'/s k'FhL

!_ c;n shf{sf] nflu u/]sf] shf{ gf]S;fgL Joj:yf

@_ cltl/Qm shf{ gf]S;fgL Joj:yf

#_ xfOla|8 k'FhL pks/0fx?

$_ ;'/If0f g/fv]sf] ;xfos cfjlws C0f

%_ ;6xL ;dLs/0f sf]if

^_ ;DklQ k"gd"{NofÍg sf]if

&_ nufgL ;dfof]hg sf]if

-u_ hDdf k'FhLsf]if -s±v_

-3_ hf]lvd efl/t ;DklQsf] cfwf/df sfod ug'{ kg]{ Go'gtd k'FhLsf]if

k'FhLsf]if - ================= k|ltzt_

k|fylds k'FhL -=================== k|ltzt_

k'FhLsf]if -clws÷Go'g_ - ================= k|ltztn]_

k|fylds k'FhL -clws÷Go'g_ - ================= k|ltztn]_

159

cg';"rL $=#) -s_

===========================lnld6]8

hf]lvd efl/t ;DklQ ljj/0f tflnsf -ævÆ / æuÆ ju{sf] nflu_

- ====================== c;f/ d;fGt_

laa/0f ef/

o; jif{ ut jif{

/sd

hf]lvd

efl/t

;DklQ

/sd

hf]lvd

efl/t

;DklQ

-s_ jf;nft adf]lhdsf] ;DklQ (On-Balance-sheet Assets)

gub df}Hbft 0

;'g -ljlgdo of]Uo_ 0


g]kfn ;/sf/sf] C0fkqdf u/]sf]] nufgL 0

g]kfn /fi6« a}+s C0fkqdf u/]sf]] nufgL 0

cfˆg} d'2lt /l;bsf] lwtf]df k"0f{ ;'/lIft x'g]u/L k|bfg u/]sf]] d'2lt /l;b lwtf] shf{ 0

;/sf/L C0f kqsf] lwtf]df k"0f{ ;'/lIft x'g] u/L k|bfg u/]sf]] shf{ 0

art kqsf] kfpg' kg]{ Aofh /sd (Accrued Interest) 0

ljkGg ju{ shf{ cGtu{t u0fgf x'g] o'jf tyf ;fgf Joj;foL :j/f]huf/

sf]ifdf ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] hDdf u/]sf] /sd

0

:jb]zL a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbft÷d'2lt /l;bsf] bfjL (Claims) 20

cGo a}+s tyf ljQLo ;+:yfx?sf] d'2lt /l;bsf] lwtf]df k"0f{ ;'/lIft x'g] u/L

k|bfg u/]sf]] d'2lt /l;b lwtf] shf{ 20



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

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

cGt/ a}+s ;fk6L 20

;]o/, l8j]~r/ Pjd\ aG8df ePsf] nufgL 100

cGo nufgLx? 100

shf{, ;fk6 tyf laN; vl/b÷l8:sfp06 ;d]t -s'n /sd_ 100

l:y/ ;DklQx? 100

Kffpg' kg]{ cGo v'b Aofh /sd 100

cGo ;a} ;DklQx? -v'b cu|Ld s/ bflvnf afx]s_ 100


-s_ hDdf

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

laN; sn]S;g )

clu|d ljb]zL ljlgdo ;Demf}tf !)

^ dlxgfeGbf sd cjlwsf] k|ltt–kq -k'/} /sd_ @)

160

cGt/f{li6«o >]0fLs[t (Rated) ljb]zL Ohfhtkqk|fKt ;+:yfsf] sfp06/

Uof/]06Ldf hf/L u/]sf]] Uof/]06L

@)

^ dlxgfeGbf a9L cjlwsf] k|ltt–kq -k'/} /sd_ %)

lj8aG8, k/km/d]G; aG8 / k|Tofe"lt (Underwriting) ;DaGwL k|ltj4tf %)

k'gM vl/b ug]{ zt{df laqmL u/]sf]] shf{ %)

clu|d e'QmfgL Uof/]06L (Advance payment Guarantee) !))





k"gM l8:sfpG6 ul/Psf lanx¿ !))


e'QmfgLsf nflu bfjL k/]sf] hdfgt (Unpaid Guarantee Claims) @))

;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] ;Defljt bfloTjx? @))

-v_ hDdf

;~rfng hf]lvd jfkt sfod ug'{kg]{ /sd -u_ !))

s'n hf]lvd efl/t ;DklQ hDdf -s_ + -v_ ± -u_

cg';"rL $=#) -s!_

================================lnld6]8

k'FhLsf]if tflnsf -æsÆ ju{sf] nflu_

===================c;f/

/sd ? xhf/df

ljj/0f @)= cfiff9d;fGt ut cf= a=

!=! hf]lvd efl/t ;DklQ s= shf{ hf]lvd v= ;~rfng hf]lvd u= ahf/ hf]lvd Pillar II cGtu{tsf] ;dfof]hg hf]8M ^=$ -s_ -!)_ cg';f/ kof{Kt ;'rgf k|jfx gu/] afkt hf]lvd efl/t ;DklQsf] # k|ltzt

hf]8M ckof{Kt t/n ;DklQ afkt s'n lgIf]ksf] =====k|ltzt s'n h.f]lvd efl/t ;DklQ -Pillar II cGtu{tsf] ;dfof]hg kl5_ !=@ k'FhL sf]if k|fylds k'FhL (Tier I)

s= r'Qmf k'FhL v= Ol/l8d]jn gg\ So'Do'n]l6e lk|km/]G; ;]o/ u= ;]o/ lk|ldod 3= k|:tfljt af]g; ;]o/ ª= ;fwf/0f hu]8f sf]if r= ;l~rt gfkmf÷-gf]S;fg_ ut cf=j= ;Ddsf] 5= rfn' cf=j=sf] gfkmf÷-gf]S;fg_ h= k'FhL lkmtf{ ;dfof]hg sf]if dm= k'FhL ;dfof]hg sf]if `= nfef+z ;dLs/0f sf]if 6= C0fkq e'QmfgL sf]if

8= cGo :jtGq sf]ifx?

36fpg] M s= Voflt jfktsf] /sd

v= :yug s/ ;DklQ

161

u= ckn]vg gul/Psf ljljw ;DklQ 3= Ohfht k|fKt ;+:yfdf ul/Psf] ;]o/ nufgL ª = ljQLo :jfy{ /x]sf] sDkgLdf /x]sf] nufgL r= ;LdfeGbf a9L nufgL

5= k|Tofe"lt (Underwriting) cGtu{t ul/Psf] nufgL h= kf/:kl/s qm; xf]lN8+u em= k|of]udf gcfPsf] tyf ;Ldf eGbf al9 vl/b u/]sf] 3/ hUuf `= cGo

Pillar II cGtu{tsf] ;dfof]hg 36fpg]M ^=$ -s_ -!_ cg';f/ ckof{Kt Joj:yf

36fpg]M ^=$ -s_ -@_ cGtu{t ;DalGwt kIfnfO{ tyf lgif]lwt If]qdf k|jflxt shf{ ;'ljwf k'/s k'FhL (Tier II) s= So''Do'n]l6e / l/l8d]jn lk|km/]G; ;]o/ v= ;'/If0f g/flvPsf] ;xfos cfjlws C0f u= xfOla|8 k'FhL pks/0fx? 3= c;n shf{ gf]S;fgL Joj:yf ª= ;6xL ;dLs/0f sf]if r= nufgL ;dfof]hg sf]if 5= ;DklQ k"gd"{Nof°g sf]if h= cGo sf]if

!=# k'FhLsf]if cg'kft k|fylds k'FhL÷s'n hf]lvd efl/t ;DklQ (Tier I) k'FhL sf]if÷s'"n hf]lvd efl/t ;DklQ (Tier I & Tier II)

162

cg';"rL 4=30 -v_

============================================================lnld^]*

=================c;f/sf]

shf{ hf]lvd -æsÆ ju{sf] nflu_

/sd ? xhf/df

u)fgf ug{

;lsg]

CRM %

= -

-

= X

gub df}Hbft 0 g]kfn /fi^« a}sdf /x]sf] df}Hbft 0 ;"g 0 g]kfn ;/sf/sf] C)fkqdf nufgL 0 g]kfn ;/sf/ pk/sf] ;Dk')f{ bfjL 0 g]kfn /fi^« a}+s C)fkqdf ul/Psf] nufgL 0 g]kfn /fi^« a}+s pk/sf] ;Dk')f{ bfjL 0 ljb]zL ;/sf/ tyf s]Gb|Lo a}+s pk/sf] bfjL (ECA rating 0-1) 0 ljb]zL ;/sf/ tyf s]Gb|Lo a}+s pk/sf] bfjL (ECA Rating -2) 20 ljb]zL ;/sf/ tyf s]Gb|Lo a}+s pk/sf] bfjL (ECA Rating -3) 50 ljb]zL ;/sf/ tyf s]Gb|Lo a}+s pk/sf] bfjL (ECA Rating 4-6) 100 ljb]zL ;/sf/ tyf s]Gb|Lo a}+s pk/sf] bfjL (ECA Rating-7) 150 BIS, IMF, ECB, EC / ax"kILfo ljsf; a}+sx? pk/sf] bfjL 0 cGo ax"klIfo ljsf; a}+sx? pk/sf] bfjL 100 ;fj{hlgs ;+:yf pk/sf] bfjL (ECA Rating 0-1) 20 ;fj{hlgs ;+:yf pk/sf] bfjL (ECA Rating -2) 50 ;fj{hlgs ;+:yf pk/sf] bfjL (ECA Rating 3-6) 100 ;fj{hlgs ;+:yf pk/sf] bfjL (ECA Rating -7) 150 tf]lsPsf] k"hLsf]if sfod ug]{ :jb]zL a}+s pk/sf] bfjL 20 tf]lsPsf] k"hLsf]if sfod gug]{ :jb]zL a}+s pk/sf] bfjL 100 ljb]zL a}+s pk/sf] bfjL (ECA Rating 0-1) 20 ljb]zL a}+s pk/sf] bfjL (ECA Rating -2) 50 ljb]zL a}+s pk/sf] bfjL (ECA Rating 3-6) 100 ljb]zL a}+s pk/sf] bfjL (ECA Rating -7) 150 tf]lsPsf] k'FhLsf]ifdf 1 k|ltzt eGbf a(Ln]

k"hLsf]if sfod ug]{ SAARC If]qleq :yfkgf ePsf ljb]zL

a}+s pk/sf] bfjL

20

:jb]zL ;+# ;+:yfx? pk/sf] bfjL 100 ljb]zL ;+# ;+:yfx? pk/sf] bfjL (ECA Rating 0-1) 20 ljb]zL ;+# ;+:yfx? pk/sf] bfjL (ECA Rating -2) 50 ljb]zL ;+# ;+:yfx? pk/sf] bfjL (ECA Rating 3-6) 100 ljb]zL ;+# ;+:yfx? pk/sf] bfjL (ECA Rating -7) 150 pkef]Uo tyf ;fgf shf{ -Regulatory Retail Portfolio)

-efvf ggf#]sf]]_ 75

u|fg'nfl/^L ;Ldf afx]s cGo zt{ kfngf u/]sf] pkef]Uo tyf

;fgf shf{ -Regulatory Retail Portfolio except for Granularity) 100

cfjfl;o #/hUufaf^ ;"/lIft bfjL 60 cfjf;Lo #/hUufaf^ k')f{ ;"/lIft gePsf] bfjL 150 cfjf;Lo #/hUufaf^ ;"/lIft bfjL -efvf gf#]sf]]_ 100 Jofkfl/s #/hUufaf^ ;"/lIft bfjL 100 e"QmfgL cjlw ;dfKt eO{;s]sf] bfjL -cfjf;Lo #/hUufaf^

;"/lIft bfjL afx]s_ 150

pRr hf]lvdo"Qm bfjL 150

163

:^s PS;r]Ghdf ;'rLs[t sDkgLsf] ;]o/ / cGo k'hLut

pks/)fdf ePsf] nufgL 100

:^s PS;r]Ghdf ;'rLs[t gePsf] sDkgLsf] ;]o/ / cGo

k"¤hLut pks/)fdf ePsf] nufgL 150

cfjfl;o #/hUufaf^ ;"/lIft sd{rf/L shf{ 60 k|fKt x"g"kg]{ Aofh÷g]kfn ;/sf/sf] lwtf]kqdf bfjL 0 dfu{:y gub tyf e"QmfgL k|fKt x"g] qmddf /x]sf] cGo gub

;DklQ 20

cGo ;DklQ 100

h"g;"s} a]nf lkmtf{ lng ;lsg] k|lta$tf 0 laN; sn]S;g 0 clu|d ljlgdo ;Demf}tf 10 6 dlxgfeGbf sd cjlwsf] k|ltt–kq :jb]zL sf/f]af/ kIf 20 ljb]zL sf/f]af/ kIf (counter party) (ECA 0-1) 20 ljb]zL sf/f]af/ kIf (counter party) (ECA -2) 50 ljb]zL sf/f]af/ kIf (counter party) (ECA 3-6) 100 ljb]zL sf/f]af/ kIf (counter party) (ECA -7) 150 6 dlxgfeGbf a(L cjlwsf] k|ltt–kq :jb]zL sf/f]af/ kIf 50 ljb]zL sf/f]af/ kIf (counter party) (ECA 0-1) 20 ljb]zL sf/f]af/ kIf (counter party) (ECA -2) 50 ljb]zL sf/f]af/ kIf (counter party) (ECA 3-6) 100 ljb]zL sf/f]af/ kIf (counter party) (ECA -7) 150 lj* j)*, k/km/d]G; j)*, sfp)^/ Uof/])^L :jb]zL sf/f]af/

kIf 50

ljb]zL sf/f]af/ kIf (counter party) (ECA 0-1) 20 ljb]zL sf/f]af/ kIf (counter party) (ECA -2) 50 ljb]zL sf/f]af/ kIf (counter party) (ECA 3-6) 100 ljb]zL sf/f]af/ kIf (counter party) (ECA -7) 150 k|Tofe'lt -Underwriting) ;DalGw k|lta$tf 50 a}+saf^ ;"/If)fsf] ?kdf k|bfg ul/Psf hdfgtx? -Lending of

Bank's Securities or Posting of Securities as collateral) 100

k"gM vl/b ;Demf}tf cGtu{tsf] shf{ 100 clu|d e"QmfgL hdfgt 100 ljQLo hdfgt 100 :jLsf/ tyf b/lk& Acceptance and Endorsements 100 e"QmfgL gul/Psf] efu tyf cf+lzs e"QmfgL ul/Psf] ;]o/

tyf ;"/If)f -Unpaid portion of Partly paid shares and Securities) 100

ckl/jTo{ shf{ k|lta$tf %f]^f] cjlw 20 ckl/jTo{ shf{ k|lta$tf nfdf] cjlw 50 cGo ;Defljt bfloTjx? 100 e"QmfgLsf] nflu bfjL k/]sf hdfgt afktsf] ;+efljt bfloTj 200

Pillar II cGtu{tsf] ;dfof]hg hf]8M ^=$ -s_ -#_ cGtu{t k|lt u|fxs shf{ tyf ;'ljwf

;LdfeGbf a9L k|jflxt shf{ tyf ;'ljwfsf] !) k|ltzt

hf]8M ^=$ -s_ -$_ cGtu{t k'g :jLsf/ x'g]u/L laqmL

ul/Psf shf{x?sf] ! k|ltzt

Pillar II cGtu{tsf] ;dfof]hg kl5_

164

cg';"rL 4=30-u_

============================================================lnld^]*

================c;f/

Credit Risk Mitigation (CRM) sf] nflu of]Uo /sd -æsÆ ju{sf] nflu_ /sd ? xhf/df

cfˆgf]

a}+sdf

/x]sf]

lgIf]k

cGo

a}+sdf

/x]sf]

lgIf]k ;"g

;/sf/

tyf

g]kfn

/fi «̂

a}+s

g]kfn

;/sf/sf]

hdfgt

cGo

b]zsf]

;/sf/sf]

hdfgt

:jb]zL

a}+ssf]

hdfgt

ljb]zL

ax"kIfLo

lasf;

a}+sx?

hdfgt

ljb]zL

a}+ssf]

hdfgt

tyf

;"/If)f

gub df}Hbft

g]kfn /fi^« a}sdf /x]sf] df}Hbft

;"g

g]kfn ;/sf/sf] C)fkqdf nufgL

g]kfn ;/sf/ pk/sf] ;Dk')f{ bfjL

g]kfn /fi^« a}+s C)fkqdf ul/Psf] nufgL

g]kfn /fi^« a}+s pk/sf] ;Dk')f{ bfjL

ljb]zL ;/sf/ tyf s]Gb|Lo a}+s pk/sf] bfjL

(ECA Rating 0-1)


(ECA Rating -2)


(ECA Rating -3)


(ECA Rating 4-6)


(ECA Rating-7)

BIS, IMF, ECB, EC / ax"klIfo ljsf; a}+sx?

pk/sf] bfjL

cGo ax"klIfo ljsf; a}+sx? pk/sf] bfjL

;fj{hlgs ;+:yf pk/sf] bfjL (ECA Rating 0-1)

;fj{hlgs ;+:yf pk/sf] bfjL (ECA Rating -2)

;fj{hlgs ;+:yf pk/sf] bfjL (ECA Rating 3-6)

;fj{hlgs ;+:yf pk/sf] bfjL (ECA Rating -7)

tf]lsPsf] k'FhLsf]if sfod ug]{ :jb]zL a}+s

pk/sf] bfjL

tf]lsPsf] k'FhLsf]if sfod gug]{ :jb]zL a}+s

pk/sf] bfjL

ljb]zL a}+s pk/sf] bfjL (ECA Rating 0-1)

ljb]zL a}+s pk/sf] bfjL (ECA Rating -2)

ljb]zL a}+s pk/sf] bfjL (ECA Rating 3-6)

ljb]zL a}+s pk/sf] bfjL (ECA Rating -7)

tf]lsPsf] k"¤hLsf]ifdf 1 k|ltzt eGbf a(Ln]

k"¤hLsf]if sfod ug]{ SAARC If]qleq

:yfkgf ePsf ljb]zL a}+s pk/sf] bfjL

:jb]zL ;+# ;+:yfx? pk/sf] bfjL

ljb]zL ;+# ;+:yfx? pk/sf] bfjL (ECA Rating 0-1)

ljb]zL ;+# ;+:yfx? pk/sf] bfjL (ECA Rating -2)

ljb]zL ;+# ;+:yfx? pk/sf] bfjL (ECA Rating 3-6)

165

ljb]zL ;+# ;+:yfx? pk/sf] bfjL (ECA Rating -7)

pkef]Uo tyf ;fgf shf{ -Regulatory Retail

Portfolio) efvf ggf#]sf]]_

pkef]Uo tyf ;fgf shf{ (Regulatory Retail

Portfolio -efvf gf#]sf]]_

u|fg'nfl/^L ;Ldf afx]s cGo zt{ kfngf

u/]sf] pkef]Uo tyf ;fgf shf{ -Regulatory

Retail Portfolio )

cfjfl;o #/hUufaf^ ;"/lIft bfjL

cfjfl;o #/hUufaf^ k')f{ ;"/lIft gePsf] bfjL

cfjfl;o #/hUufaf^ ;"/lIft bfjL -efvf

gf#]sf]]_

Jofkfl/s #/hUufaf^ ;"/lIft bfjL

e"QmfgL cjlw ;dfKt eO{;s]sf] bfjL

-cfjfl;o #/hUufaf^ ;"/lIft bfjL afx]s_

pRr hf]lvdo'Qm bfjL

:^s PS;r]Ghdf ;'rLs[t sDkgLsf] ;]o/ /

cGo k"hLut pks/)fdf ePsf] nufgL

:^s PS;r]Ghdf ;'rLs[t gePsf] sDkgLsf]

;]o/ / cGo k"¤hLut pks/)fdf ePsf]

nufgL

cGo ;DklQ

h"g;"s} a]nf lkmtf{ lng ;lsg] k|lta$tf

laN; sn]S;g

clu|d ljlgdo ;Demf}tf

6 dlxgf eGbf sd cjlwsf] k|ltt–kq

:jb]zL sf/f]af/ kIf

ljb]zL sf/f]af/ kIf (counter party) (ECA 0-1)

ljb]zL sf/f]af/ kIf (counter party) (ECA -2)



6 dlxgf eGbf a(L cjlwsf] k|ltt–kq

:jb]zL sf/f]af/ kIf





lj* j)*, k/km/d]G; j)*, sfp)^/ Uof/])^L

:jb]zL sf/f]af/ kIf





bfjL k/]sf] tyf e"QmfgL gul/Psf hdfgt

k|Tofe'lt (Underwriting) ;DalGw k|lta$tf

a}+saf^ ;"/If)fsf] ?kdf k|bfg ul/Psf

hdfgtx? -Lending of Bank's Securities or Posting

of Securities as collateral)

k"g vl/b ;Demf}tf cGtu{tsf] shf{

clu|d e"QmfgL hdfgt

ljQLo hdfgt

166

:jLsf/ tyf b/lk& -Acceptance and

Endorsements)

e"QmfgL gul/Psf] efu tyf cf+lzs e"QmfgL

ul/Psf] ;]o/ tyf ;"/If)f -Unpaid portion of

Partly paid shares and Securities)

ckl/jTo{ shf{ k|lta$tf %f]^f] cjlw

ckl/jTo{ shf{ k|lta$tf nfdf] cjlw

tf]lsPsf] k"hLsf]ifdf 1 k|ltzt eGbf a(Ln]

k"hLsf]if sfod ug]{ SAARC If]qleq

:yfkgf ePsf ljb]zL a}+s pk/sf] bfjL

cGo ;Defljt bfloTjx?

cg';"rL 4=30 -#_

============================================================lnld^]*

=================c;f/

;~rfng hf]lvd -æsÆ ju{sf] nflu_

/sd ? xhf/df

v"b Aofh cfDbfgL sldzg tyf l*:sfp)^ cGo ;~rfng vr{ ;^xL #â( cfDbfgL o; jif{sf] yk Aofh d"NtjL lx;fj

15% 15% 15%

= x =

(Reciprocal of capital requirement) 10 = x

Pillar II cGtu{tsf] ;dfof]hg

^=$ -c_ -*_ cg';f/ ut tLg jif{sf] s'n cfDbfgL C0ffTds ePdf

k'FhL (Reciprocal of capital requirement of 10%) 10

= +

167

cg';"rL 4=30 -ñ_

============================================================lnld^]*

========================c;f/

ahf/ hf]lvd -æsÆ ju{sf] nflu_

/sd ? xhf/df

ljb]zL d"b|fsf]

v"b cj:yf

-la=d'=_

ljb]zL d"b|fsf]

v"b cj:yf

-g]=?=_

ljb]zL d"b|fsf]

;fGble{s v"b

cj:yf -g]=?=_

1 ef/tLo ?lkof 2 cd]l/sL *n/ 3 o"/f] 4 kfpG* :^ln{* 5 l:j; km|}+s 6 c:^]«lnog *n/ 7 Sofg]l*og *n/ 8 l;+ufk"/ *n/ 9 hfkfgL o]g 10 lrlgof o"cfg 11 ;fpbL c/a l/ofn 12 stf/L l/ofn 13 yfO{ ef^ 14 ;+o"Qm c/a Old/]^ lb/fd 15 dn]l;og l/+lu^ 16 l:jl*; qmf]g/ 17 *]lg; qmf]g/ 18 x*sé *n/ 19 20

Total Open Position 5%

k'FhL = x (Reciprocal of capital requirement) 10

= x

168

cg';"rL $=#!

===============lnld6]8

k|d'v ;'rsfFÍ

sDtLdf ljut % jif{sf kl/;"rsx¿

ljj/0f ;'rsfÍ cf=a=

==========

cf=a=

==========

cf=a=

==========

cf=a=

==========

cf=a=

==========

1= v'b gfkmf÷s'n cfDbfgL k|ltzt k|ltzt

2= k|lt ;]o/ cfDbfgL ¿=

3= k|lt ;]o/ ahf/ d"No ¿=

4= d'No cfDbfgL cg'kft (PE Ratio) cg'kft

5= ;]o/ k'FhLdf nfef+z -af]g; ;lxt_ k|ltzt

6= ;]o/ k'FhLdf gub nfef+z e'QmfgL k|ltzt

7= Aofh cfDbfgL÷shf{ tyf ;fk6 k|ltzt

8= sd{rf/L vr{÷s'n ;~rfng vr{ k|ltzt

9= s'n lgIf]k tyf ;fk6Ldf Aofh vr{ k|ltzt

10= ;6xL 36a6 cfDbfgL÷s'n cfDbfgL k|ltzt

11= sd{rf/L af]g;÷s'n sd{rf/L vr{ k|ltzt

12= v'b gfkmf÷shf{ ;fk6 k|ltzt

13= v'b gfkmf÷s'n ;DklQ cg'kft

14= s'n shf{÷lgIf]k k|ltzt

15= s'n ;~rfng vr{÷s'n ;DklQ k|ltzt

16= hf]lvd efl/t ;DklQdf k'FhLsf]ifsf] kof{Kttf

-s_ k|fylds k'FhL k|ltzt

-v_ k'/s k'FhL k|ltzt

-u_ s'n k'FhL sf]if k|ltzt

17= t/ntf (CRR) cg'kft

18= lgliqmo shf{÷s'n shf{ k|ltzt

19= cfwf/ Aofhb/ -Base Rate_ k|ltzt

20= Aofh b/ cGt/ (Weighted Average Interest

Rate Spread)

k|ltzt

21= a's g]6jy{ ¿=

22= s'n ;]o/ ;+Vof

23= s'n sd{rf/L ;+Vof

24= cGo

169

cg';"rL $=#@

k|d'v n]vf gLltx?

jflif{s n]vf ljj/0fx?;Fu k|sflzt ug'{ kg]{ .

cg';"rL $=##

n]vf ;DaGwL l6Kk0fLx?

jflif{s n]vf ljj/0fx?;Fu k|sflzt ug'{ kg]{ .

cg';"rL 4=34

============================================== lnld6]8

;+:yfks÷;+:yfks ;d'xsf ;]o/wgLn] cfˆgf] :jfldTjdf /x]sf] ;]o/ cGo a}+s tyf ljQLo

;+:yfdf lwtf] /fvL shf{ lnPsf] ljj/0f

qm=

;+=

;+:yfks÷;+:ks

;d'x cGtu{t

kg]{ ;]o/wgLsf]

gfd

;+:yfkssf] :jfldTjdf

sfod /x]sf] ;]o/ shf{ ljj/0f

s}lkmot s'n

lsQf

;+Vof

s'n r'Qmf

k'FhLsf]

k|ltzt

shf{ lnPsf] cGo

a}+s÷ ljQLo ;+:yfsf]

gfd

shf{ /sd lwtf]df /x]sf]

;]o/ lsQf ;+Vof

!=

@=

170

cg';"rL 4=35

.......................................... Bank/Financial Institution Ltd.

Comparison of Unaudited and Audited Financial Statement as of FY ...../...

Rs in '000

S.No. Particulars

As per

Unaudited

Financial

Statement

As per Audited

Financial

Statement

Variance

Reasons for

Variance In Amount In %

1 Total Capital and Liabilities (1.1 to 1.7)

1.1 Paid up Capital

1.2 Reserve and Surplus

1.3 Debenture and Bond

1.4 Borrowings

1.5 Deposits (a+b)

a. Domestic Currency

b. Foreign Currency

1.6 Income Tax Liability

1.7 Other Liabilities

2 Total Assets (2.1 to 2.7)

2.1 Cash and Bank Balance

2.2 Money at Call and Short Notice

2.3 Investments

2.4 Loans and Advances (a+b+c+d+e)

a. Real Estate Loan

1. Residential Real Estate Loan (Except

Personal Home Loan upto Rs. 1 crore)

2. Business Complex & Residential

APartment Construction Loan

3. Income Generating Commercial

Complex Loan

4. Other Real Estate Loan (Including Land

purchase & Plotting)

b. Personal Home Loan of Rs. 1 crore or Less

c. Margin Type Loan

d. Term Loan

e. Overdraft Loan/TR Loan/WC Loan

f. Others

2.5 Fixed Assets

2.6 Non Banking Assets

2.7 Other Assets

3 Profit and Loss Account

3.1 Interest Income

3.2 Interest Expense

A. Net Interest Income (3.1 - 3.2)

3.3 Fees, Commission and Discount

3.4 Other Operating Income

3.5 Foreign Exchange Gain/Loss (Net)

B. Total Operating Income (A+3.3+3.4+3.5)

3.6 Staff Expenses

3.7 Other Operating Expenses

C. Operating Profit Before Provision (B -3.6 - 3.7)

3.8 Provision for Possible Losses

D. Operating Profit (C -3.8)

3.9 Non Operating Income/Expenses (Net)

3.10 Write Back of Provision for Possible Loss

E. Profit from Regular Activities (D+3.9+3.10)

3.11 Extraordinary Income/Expenses (Net)

F. Profit before Bonus and Taxes (E +3.11)

3.12 Provision for Staff Bonus

3.13 Provision for Tax

G. Net Profit/Loss (F - 3.12 - 3.13)

171

cg";'lr $=c

...................... Limited

Unaudited Financial Results (Quarterly)

As at ........... Qujrter (...../...../200...) of the Fiscal Year 200.../200...

Rs. in '000

S.No. Particulars This Quater

Ending

Previous Quarter

Ending

Corresponding Previsous

Year Quarter Ending

1 Total Capital and Liabilities (1.1 to 1.7)

1.1 Paid up Capital

1.2 Reserve and Surplus

1.3 Debenture and Bond

1.4 Borrowings

1.5 Deposits (a+b)

a. Domestic Currency

b. Foreign Currency

1.6 Income Tax Liability

1.7 Other Liabilities

2 Total Assets (2.1 to 2.7)

2.1 Cash and Bank Balance

2.2 Money at Call and Short Notice

2.3 Investments

2.4 Loans and Advances (a+b+c+d+e)

a. Real Estate Loan

1. Residential Real Estate Loan (Except Personal Home Loan

upto Rs. 1 crore)

2. Business Complex & Residential APartment Construction

Loan

3. Income generating Commercial Complex Loan

4. Other Real Estate Loan (Including Land purchase & Plotting)

b. Personal Home Loan of Rs. 1 crore or Less

c. Margin Type Loan

d. Term Loan

e. Overdraft Loan/TR Loan/WC Loan

f. Others

2.5 Fixed Assets

2.6 Non Banking Assets

2.7 Other Assets

3 Profit and Loss Account Up to This

Quarter

Up to Previous

Quarter

Up to Corresponding

Previous Year Quarter

3.1 Interest Income

3.2 Interest Expense

A. Net Interest Income (3.1 - 3.2)

3.3 Fees, Commission and Discount

3.4 Other Operating Income

3.5 Foreign Exchange Gain/Loss (Net)

B. Total Operating Income (A+3.3+3.4+3.5)

3.6 Staff Expenses

3.7 Other Operating Expenses

C. Operating Profit Before Provision (B -3.6 - 3.7)

3.8 Provision for Possible Losses

D. Operating Profit (C -3.8)

3.9 Non Operating Income/Expenses (Net)

3.1O Write Back of Provision for Possible Loss

E. Profit from Regular Activities (D+3.9+3.10)

3.11 Extraordinary Income/Expenses (Net)

F. Profit before Bonus and Taxes (E +3.11)

3.12 Provision for Staff Bonus

3.13 Provision for Tax

G. Net Profit/Loss (F - 3.12 - 3.13)

4 Ratios

At the End

of This

Quarter

At the End of

Previous Quarter

At the End of

Corresponding Previous

Year Quarter

4.1 Capital Fund to RWA

4.2 Non Performing Loan (NPL) to Total Loan

4.3 Total Loan Loss Provision to Total NPL

4.4 Cost of Funds

4.5 Credit to Deposit Ratio (Calculated as per NRB Directives)

4.6 Base Rate

172

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= %÷)&$

sf/f]af/df lglxt hf]lvd Go"gLs/)f ug]{ ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] sf/f]af/df lglxt t/ntf, Aofhb/, ljb]zL

ljlgdo tyf shf{ ;DaGwL hf]lvdnfO{ Go'gLs/0f ug]{ ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n]

lbPsf] clwsf/ k|of]u u/L of] lgb]{zg lbOPsf] 5 .

!= hf]lvd juL{s/0f

Ohfhtkqk|fKt ;+:yfx?n] cfˆgf] sf/f]af/;Fu ;DalGwt hf]lvdnfO{ cg'udg ug]{ k|of]hgsf] nflu

hf]lvdnfO{ b]xfo adf]lhd juL{s/0f ug'{ kg]{5 M–

-s_ t/ntf ;DaGwL hf]lvd .

-v_ Aofhb/ ;DaGwL hf]lvd .

-u_ ljb]zL ljlgdo ;DaGwL hf]lvd .

-3_ shf{ tyf nufgL ;DaGwL hf]lvd .

-ª_ ;~rfng hf]lvd .

@= t/ntf ;DaGwL hf]lvd Go'gLs/0f ug{ ug'{ kg]{ Joj:yf

-!_ t/ntf ;DaGwL hf]lvd Go'gLs/0f ug{ Ohfhtkqk|fKt ;+:yfn] cfˆgf] ;DklQ tyf bfloTjnfO{

e'QmfgL cjlw (Maturity Period) sf] cfwf/df ljleGg ;do cGt/fn (Time Interval) df juL{s/0f

ug'{ kg]{5 . o; k|of]hgsf] lgldQ ;+nUg lgb]{zg kmf=g+= %=! adf]lhdsf] t/ntf ljj/0f (Liquidity

Profile) q}dfl;s ?kdf tof/ u/L qodf; -c;f]h, k';, r}t / c;f/ d;fGt_ ;dfKt ePsf] kGw|

lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

-@_ Ohfhtkqk|fKt ;+:yfn] ;DklQ tyf bfloTjsf] e'QmfgL cjlwsf] cfwf/df lgDgfg';f/ ;do

cGt/fnsf] juL{s/0f ug'{ kg]{5 .

-s_ () lbg ;Ddsf] e'QmfgL cjlw ePsf ;DklQ tyf bfloTj .

-v_ gAa] lbg eGbf a9L !*) lbg;Ddsf] e'QmfgL cjlw ePsf ;DklQ tyf bfloTj .

-u_ !*) lbg eGbf a9L @&) lbg;Ddsf] e'QmfgL cjlw ePsf ;DklQ tyf bfloTj .

-3_ @&) lbg eGbf a9L ! jif{ ;Ddsf] e'QmfgL cjlw ePsf ;DklQ tyf bfloTj .

-ª_ ! jif{ eGbfa9L e'QmfgL cjlw ePsf ;DklQ tyf bfloTj .

-#_ lglZrt e'QmfgL cjlw ePsf ;DklQ tyf bfloTjnfO{ pka'Fbf -@_ adf]lhdsf] ;do cGt/fndf

;dfj]z ug'{ kg]{5 .

-$_ Ohfhtkqk|fKt ;+:yfsf] lglZrt e'QmfgL cjlw gePsf rNtL tyf art lgIf]k h:tf bfloTj dWo]

k|fylds lgIf]ksf] ?kdf /x]sf / Go'gtd sfod ug'{kg]{ df}Hbftsf] c+z;Ddsf] /sd Ps jif{ eGbf

a9L cjlwsf] ;do cGt/fnleq ;dfj]z ug'{ kg]{5 . rNtL lgIf]ksf] pQm c+zsf] oyfy{ cg'dfg

Ohfhtkqk|fKt ;+:yf :jo+n] ug'{ kg]{5 . ;fdfGotM :yfoL ?kdf /lx/xg] rNtL lgIf]ksf] c+znfO{

k|fylds lgIf]ksf] ?kdf lng' kg]{5 .

-%_ Ohfhtkqk|fKt ;+:yfx?sf] t/ntf ;DaGwL hf]lvdnfO{ Go'gLs/0f ug]{ p2]Zon] a}+s÷ljQLo

;+:yfx?sf] ;|f]t kl/rfng -:jb]zL d'b|fdf ePsf] lgIf]k tyf k|fylds k'\FhL_ df :jb]zL d'b|fdf k|jfx

ePsf] shf{ ;fk6sf] c+z *) k|ltzt gf3\g gx'g] u/L ;Ldf tf]lsPsf] 5 . t/,

173

-s_ s'g} a}+s tyf ljQLo ;+:yfn] k'g/shf{ pkof]u u/]sf] ePdf ;f] /sd o; k|of]hgsf] nflu shf{

;fk6af6 36fpg ;lsg]5 .

-v_ a}+s tyf ljQLo ;+:yfn] :jb]zL d'b|fdf % jif{ jf ;f] eGbf a9L cjlwsf] C0fkq hf/L u/]sf]

jf ljb]zL a}+s, ljQLo ;+:yf jf cGo ;+:yf;+u ljb]zL d'b|fdf # jif{ jf ;f] eGbf a9L cjlwsf]

bL3{sfnLg C0f lnPsf] ePdf To:tf] /sdnfO{ o; v08sf] k|of]hgsf] nflu ;|f]t kl/rfngdf

u0fgf ug{ ;lsg]5 .

-u_ tf]lsPsf] shf{ sfo{qmd ;~rfng ug{ a}+s tyf ljQLo ;+:yfn] g]kfn ;/sf/ jf cGt/f{li6«o

lgsfoaf6 # jif{ jf ;f] eGbf a9L cjlwsf] nflu :jb]zL d'b|fdf k|fKt C0faf6 k|jfx ePsf]

shf{ a/fa/sf] /sd o; v08sf] k|of]hgsf] nflu ;|f]t kl/rfngdf u0fgf ug{ ;lsg]5 .

-3_ Ohfhtkqk|fKt ;+:yfx?af6 lgDgfg';f/sf] If]qdf k|jflxt shf{ tyf ;fk6 /sdsf] a9Ldf %)

k|ltzt;Ddsf] /sdnfO{ @)&$ c;f/ d;fGt;Ddsf] cjlwsf nflu dfq o; Joj:yf

cGtu{tsf] cg'kft sfod ug]{ k|of]hgsf] nflu shf{ tyf ;fk6af6 36fpg ;lsg]5 .

-!_ ljkGg ju{df k|ToIf ?kdf k|jflxt @ k|ltzt;Ddsf] shf{ .

-@_ æJoj;flos s[lif tyf kz'kG5L shf{df k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{ljlw,

@)&#Æ adf]lhd k|jflxt yk shf{ -pTkfbgzLn If]q tkm{ bf]xf]/f] gkg]{ u/L_, /

-#_ pTkfbgzLn -s[lif, phf{, ko{6g / 3/]n' tyf ;fgf pBd_ If]qtkm{ k|jflxt shf{ .

-ª_ CCD Ratio u0fgf ubf{ cGt/a}+s lgIf]knfO{ ;|f]t kl/rfngdf ;dfj]z ug{ kfOg] 5}g .

-^_ shf{÷;|f]t kl/rfng cg'kft (CCD Ratio) sf] cg'udg tyf xhf{gf ;DaGwL Joj:yf M

ldlt @)&$÷)!÷)! b]lv b}lgs ?kdf CCD Ratio cg'udg ul/g]5 . b}lgs ?kdf u0fgf ul/g]

CCD Ratio sf] tf]lsPsf] ;Ldf gf3]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( cg';f/ a9L

k|jflxt shf{ /sddf a}+s b/n] x'g cfpg] a/fa/ /sd xhf{gf nufOg]5 .

:ki6Ls/0f M

o; Joj:yfsf] k|of]hgsf] nflu b}lgs ?kdf CCD Ratio u0fgf ubf{ pka'Fbf g+= % sf] v08 -3_

adf]lhdsf] If]qx?df k|jflxt shf{ tyf ;fk6sf] jSof}tf /sdsf] xsdf cl3Nnf] dlxgfsf] aSof}tf

/sdnfO{, k|fylds k'FhLsf] xsdf cl3Nnf] qodf;df sfod ePsf] k|fylds k'FhLnfO{ Pjd\ shf{ tyf

;fk6 / :jb]zL lgIf]ksf] xsdf ;f]xL lbgsf] /sdnfO{ lng' kg]{5 .

#= Aofhb/ hf]lvd Go'gLs/0f ug'{ kg]{ Joj:yf

-!_ Ohfhtkqk|fKt ;+:yfn] Aofhb/af6 pTkGg x'g] hf]lvdnfO{ Go'gLs/0f ug{ b]xfo adf]lhdsf pkfox?

cjnDag ug'{ kg]{5 M–

-s_ Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] ;DklQx? tyf bfloTjx? (Interest Sensitive

Assets and Liabilities) nfO{ dfq ;DklQ tyf bfloTjdf ;dfj]z ug'{ kg]{5 .

-v_ ;fdfGotM ;DklQ tyf bfloTjsf] e'QmfgL cjlw ldnfg gx'g] (Maturity Mismatch) cj:yfsf]

cGt/ ljZn]if0f -Gap Analysis_ ubf{ gub df}Hbft (Cash Balance) / Aofh e'QmfgL lbg'

gkg]{ (Non-interest Bearing Account) vftfsf] /sd ;dfj]z ug{ kfOg] 5}g .

-u_ Ohfhtkqk|fKt ;+:yfn] Aofhb/ hf]lvdnfO{ Jojl:yt tyf Go'gLs/0f ug{ ;+nUg lgb]{zg

kmf=g+=%=@ adf]lhdsf] ljj/0f q}dfl;s -c;f]h, k';, r}t / cfiff9d;fGt_ ?kdf tof/ u/L

qodf; ;dfKt ePsf] !% lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug{' kg]{5 .

-@_ Aofhb/ hf]lvdsf] cg'udg ug{ lnOg' kg]{ ;do cGt/fn (Time Interval) sf] juL{s/0f ubf{ bkmf @

cg';f/ ug'{ kg]{5 .

-#_ lglZrt e'QmfgL cjlw (Fixed Maturity Period) gePsf ;DklQ tyf bfloTjnfO{ b]xfo adf]lhd

;dfj]z ug'{ kg]{5 M–

-s_ lglZrt e'QmfgL cjlw gePsf ;DklQx?

-!_ cfjlws ?kdf Aofhb/ ;dfof]hg x'g] u/L k|jfx ul/Psf] shf{ (Floating rate loan

with interest adjusted periodically) nfO{ h'g cjlwdf Aofhb/ ;dfof]hg ul/G5, ;f]xL

;do cGt/fn leq ;dfj]z ug'{ kg]{5 .

174

-@_ s'g} Aofhb/ ljz]if kl/jt{g;Fu ;dfof]hg x'g] -h:t}M 6]«h/L lansf] Aofhb/_ u/L k|jfx

ul/Psf] cfjlws shf{nfO{ ;a}eGbf sd cjlwsf] ;do cGt/fn leq ;dfj]z ug'{

kg]{5 .

-v_ lglZrt e'QmfgL cjlw gePsf bfloTjx?

Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] lglZrt e'QmfgL cjlw gePsf bfloTjx?

(Interest Sensitive, Floating Rate Liabilities) nfO{ dfq h'g cjlwdf Aofhb/ ;dfof]hg

ul/G5, ;f]xL ;do cGt/fnleq ;dfj]z ug'{ kg]{5 .

-$_ cGt/ (Gap) dfkg b]xfo adf]lhd ug'{ kg]{5 M–

-s_ ljleGg ;do cGt/fnsf s'n ;DklQaf6 s'n bfloTj 36fP/ ;f] ;do cGt/fnsf] ;DklQ

tyf bfloTjsf] cGt/ (Gap) lgwf{/0f ug'{kg]{5 . pQm cGt/ (Gap) wgfTds (Positive) cyjf

C0ffTds (Negative) b'j} x'g ;Sg]5 .

-v_ Aofhb/ hf]lvd Go'g ug]{ k|of]hgsf] lgldQ k|To]s ;do cGt/fnsf] ;l~rt cGt/

(Cumulative Gap) ;d]t lgwf{/0f ug'{kg]{5 . ;l~rt cGt/ lgwf{/0f ubf{ h'g ;do cGt/fnsf]

;l~rt cGt/ lgwf{/0f ug'{kg]{ xf] ;f] ;do cGt/fnsf] cGt/ (Gap) ;lxt ;f] eGbf cl3sf

;do cGt/fnsf cGt/nfO{ ;d]t hf]8]/ /fVg' kg]{5 .

-u_ Aofhb/df x'g ;Sg] ;Defljt kl/jt{gnfO{ cg'dfg (Estimate) ug'{kg]{5 . ;f] k|of]hgsf] nflu

;fdfGotof ! k|ltztn] Aofhb/ kl/jt{gaf6 kg{ hfg] c;/nfO{ x]g{ ;lsg]5 .

-3_ kl/jt{g x'g] cg'dfg ul/Psf] Aofhb/ pkv08 -u_ adf]lhd k|To]s ;do cGt/fnsf]

;dofjlw;Fu ;dfof]lht x'g] u/L lgwf{/0f ug'{kg]{5 . ;f] k|of]hgsf] lgldQ Aofhb/df x'g]

;dfof]lht Aofhb/ (IRC) kl/jt{gnfO{ b]xfosf] cg'kftn] u'0fg ug'{ kg]{5 M–

;do cGt/fndf /x]sf lbg ÷#^% lbg

h:t} M— ! k|ltztn] Aofhb/ kl/jt{g ePdf, () lbgsf] ;do cGt/fn x'Fbf

Interest Rate Change (IRC) = ()÷#^% )=)! = )=))@%

-ª_ Aofhb/df ePsf] kl/jt{gsf sf/0f a}+ssf] gfkmf–gf]S;fgdf kg{ uPsf] c;/nfO{ x]g{ ljleGg

;do cGt/fnsf] ;l~rt cGt/fn (Cumulative Gap) nfO{ pkv08 -3_ adf]lhd lgwf{/0f

ul/Psf] Aofhb/n] u'0fg u/L lgwf{/0f ug'{ kg]{5 .

$= ljb]zL ljlgdo ;DaGwL hf]lvd Go'gLs/0f ug'{ kg]{ Joj:yf

-!_ ljb]zL ljlgdo b/df cfpg] ;Defljt kl/jt{gaf6 Ohfhtkqk|fKt ;+:yfsf] ljQLo cj:yfdf kg{

;Sg] c;/nfO{ cg'udg ug]{ p2]Zon] ;+nUg lgb]{zg kmf=g+=%=# adf]lhdsf] ljj/0f dfl;s ?kdf

dlxgf ljt]sf] & lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .

-@_ Ohfhtkqk|fKt ;+:yfn] ljb]zL ljlgdo b/df cfpg] kl/jt{gaf6 pTkGg x'g;Sg]] hf]lvdnfO{

Go'gLs/0f ug{ o; a}+sn] hf/L u/]sf] n]vf ;DaGwL gLlt tyf ljQLo ljj/0fx?sf] 9fFrf ;DaGwL

lgb]{zg -O=k|f lgb]{zg g+= $_ df pNn]v eP adf]lhdsf] ;6xL 36j9 sf]if sfod /fVg' kg]{5 .

-#_ Ohfhtkqk|fKt ;+:yfn] cNksfnLg tyf bL3{sfnLg e'QmfgL cjlwsf cfwf/df ljb]zL ljlgdonfO{

d'b|fut ?kdf juL{s/0f u/L b'j} cjlwsf] v'b cj:yf (Net Position) b]vfpg' kg]{5 .

:ki6Ls/0f M o; k|of]hgsf] nflu æcNksfnLgÆ cjlw eGgfn] ! dlxgf jf ;f]eGbf sd cjlw

;Demg' k5{ .

-$_ Ohfhtkqk|fKt ;+:yfsf] ljb]zL ljlgdosf] b}lgs v'b cj:yf a9Ldf k|fylds k'FhLsf] #)

k|ltzt;Dd x'g] u/L ;Ldf sfod ul/Psf] 5 . v'b cj:yf pQm ;Ldf eGbf a9L x'g uPdf

Ohfhtkqk|fKt ;+:yf :jo+n] To:tf] cj:yfnfO{ ;Ldf leq Nofpg k|of; ug'{ kg]{5 . ! dlxgfleq

klg Ohfhtkqk|fKt ;+:yfn] v'b cj:yfnfO{ ;Ldfleq gNofPdf g]kfn /fi6« a}+s P]g, @)%* adf]lhd

sf/jfxL x'g]5 . v'b cj:yf u0fgf ubf{ kl/jTo{ ljb]zL d'b|f lgIf]k bfloTj (Foreign Currency

Deposit Liablility) tyf clu|d ljb]zL ljlgdo vl/b÷laqmL /sd ;d]tnfO{ ;dfof]hg u/]sf] x'g'

kb{5 .

175

%= shf{ tyf nufgL ;DaGwL hf]lvd Go'gLs/0f ug'{ kg]{ Joj:yf

o; a}+saf6 hf/L ul/Psf] æshf{ ;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yf -O=k|f=lgb]{zg g+= @

_Æ / æPsn u|fxs tyf If]qut shf{ ;fk6 / ;'ljwfsf] ;Ldf lgwf{/0f ;DaGwL Joj:yf -O=k|f=lgb]{zg g+= #_

tyf nufgL ;DaGwL Joj:yff -O=k|f=lgb]{zg g+= *_ nfO{ g} shf{ tyf nufgL ;DaGwL hf]lvd Go'gLs/0f ug]{

cfwf/sf] ?kdf lng' kg]{5 .

^= ;~rfng hf]lvd Go'gLs/0f ;DaGwL Joj:yf

-s_ Ohfhtkqk|fKt ;+:yfx?n] cfˆgf] sf/f]af/;Fu ;DalGwt ;~rfng hf]lvdnfO{ Joj:yfkg ug{

k|efjsf/L cfGtl/s lgoGq0f k|0ffnL tyf ;'rgf k|0ffnLsf] ljsf; ug'{kg]{5 . ;fy}, cfGtl/s

n]vfkl/Ifsn] k|To]s zfvf÷ljefu÷sfof{nosf] n]vfk/LIf0f k|ltj]bgdf ;~rfng hf]lvdnfO{

k|efjsf/L ?kdf Joj:yfkg ug{ cjnDag ePsf pkfox?sf] k|ofKttfsf] ;DaGwdf ;d]t

l6Kk0fL÷k|lts[of ;dfj]z u/]sf] x'g'kg]{5 .

-v_ ;'rgf k|ljlwaf6 x'g ;Sg] ;~rfng hf]lvdnfO{ Go'gLs/0f ug]{ Joj:yfnfO{ a9L k|efjsf/L agfO{

;f]sf] lg/LIf0f tyf ;'kl/j]If0fnfO{ Jojl:yt ug{ ;'rgf k|ljlw ;DaGwL dfu{bz{g -Information

Technology Guidelines_ hf/L ul/Psf] 5 .

;fy}, ;f] dfu{bz{g adf]lhd jflif{s ?kdf ;'rgf k|0ffnLsf] n]vfk/LIf0f ug'{kg]{ Joj:yf /x]sf]

;Gbe{df klxnf] k6ssf] nflu jfl0fHo a}+sx?n] lj:t[t ?kdf ljBdfg ;'rgf k|0ffnLsf] n]vfk/LIf0f

;DkGg u/fO{ @)&! k'; d;fGtleq ;f]sf] k|ltj]bg o; a}+ssf] a}+s ;'kl/j]If0f ljefudf k]z

ug'{kg]{ 5 . To;kZrft ;f] dfu{bz{gdf pNn]v eP adf]lhd lgoldt ?kdf To:tf] n]vfk/LIf0f

u/fpg' kg]{5 .

&= hf]lvd Joj:yfkg ;DaGwL dfu{bz{g

o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a+}sx?sf] hf]lvd Joj:yfkgnfO{ ;jn agfpg hf]lvd

Joj:yfkg ;DaGwL dfu{bz{g -Risk Management Guidelines_ nfu" ul/Psf]n] tf]lsPsf] dfu{bz{g adf]lhd

hf]lvd Joj:yfkg ug{'÷u/fpg' kg]{5 .

*= bjfa k/LIf0f ;DaGwL dfu{bz{g

o; a}+saf6 æsÆ ju{sf a}+s / /fli6«o:t/sf ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yf :jo+n] tf]lsPsf]

bjfa k/LIf0f dfu{bz{g -Stress Testing Guidelines_ adf]lhd lgoldt ?kdf bjfj k/LIf0f -:6]«;

6]li6Ë_ ug]{ Joj:yf sfof{Gjog ug{'÷u/fpg' kg]{5 . ;fy}, ;f] dfu{bz{g adf]lhd bjfj k/LIf0f ug]{

;Gbe{df lgDg adf]lhdsf] yk Joj:yf ul/Psf] 5M–

-s_ ;DalGwt ;+:yfn] qodf; ljQLo ljj/0fsf cfwf/df bjfa k/LIf0f u/L To:tf] k/LIf0fsf]

kl/0ffd af/] ;~rfns ;ldlt tyf pRr Joj:yfkgdf 5nkmn ug'{kg]{5 .

-v_ To:tf] bjfa k/LIf0fsf] nflu o; a}+sn] tof/ u/]sf] Spreadsheet o; a}+ssf] ;DalGwt

;'kl/j]If0f ljefusf] u}/–:ynut dxfzfvfdf ;Dks{ /fvL lng ;lsg]5 .

-u_ v08 -v_ adf]lhdsf] Spreadsheet df plNnlvt bjfa k/LIf0f;Fu ;DalGwt tYofÍ Pjd\

kl/0ffd x/]s qodf; ljt]sf] #) lbgleq ;DalGwt ;'kl/j]If0f ljefusf] u}/–:ynut

dxfzfvfdf pknAw u/fpg' kg]{5 .

(= vf/]hL / jrfpm


PsLs[t lgb]{zg, @)&# sf] Ohfhtkqk|fKt ;+:yfsf] sf/f]af/df lglxt hf]lvd Go'gLs/0f ug]{ ;DaGwL

Joj:yf O=k|f=lgb]{zg g+= %÷)&# adf]lhdsf] lgb]{zg tyf ;f] kZrft ldlt @)&$ ;fpg ( ut] ;Dd

hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .



176

Structural Liquidity

-?= nfvdf_

1= gub df}Hbft

2= a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft

3= ljb]zL a}+sdf ul/Psf] nufgL

4= sn dlg

5= ;/sf/L ;"/If)fkq

6= g]=/f=a}+s C)fkq

7= cGt/ a}+s tyf ljQLo ;+:yf shf{

8= shf{ ;fk^

9= kfpg" kg]{ Aofh

10= l/e;{ l/kf]

11= k|lta$tf cGtu{t cGo ;+:yfx?af^ k|fKt x"g]

12= qm=;= 20, 21 / 22 sf ;"ljwfx?sf] e"QmfgL

13= cGo

14= rNtL lgIf]k

15= art lgIf]k

16= d"@lt lgIf]k

17= C)fkqx?

18= ;fk^L M

dfu÷cNk ;'rgf

cGt/ a}+s÷lj=;+:yf

k"g/shf{

cGo

19= cGo bfloTj tyf Joj:yfx? M

;)*«L qm]l*^;{

e"QmfgL lbg"kg]{ lan

e"QmfgL lbg"kg]{ Aofh

Joj:yfx?

cGo

20= k|lta$tf cGtu{t cGo ;+:yfx?nfO{ lbg"kg]{

21= pkef]u e}g;s]sf] :jLs[t ;"ljwfx?

22= k|lttkq÷hdfgt -v"b_

23= l/kf]

24= qm=;= 11 cGtu{tsf] ;"ljwfsf] e"QmfgL

25= cGo

v"b ;DklQ

;l~rt v"b ;DklQ

177

kfpg"kg]{ Aofh h"g ;dodf Aofh k|fKt x"g] xf], ;f]xL ;dosf] ;DalGwt Bucket df /fVg] .

l/e;{ l/kf] e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .

k|lta$tf cGtu{t cGo

;+:yfx?af^ k|fKt x"g]

h"g ;dodf ;"ljwf k|fKt x"g] ck]Iff ul/Psf] % ;f]xL ;dosf] ;DalGwt Bucket df /fVg] .

qm=;= 20, 21 / 22 sf

;'ljwfx?sf] e"QmfgL

hdfgt afx]s cGo ;"lawfx?sf] xsdf e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /

hdfgtsf] xsdf 1 jif{eGbf a(Lsf] Bucket df /fVg] .

cGo zLif{sx? PsLs[t lgb]{zgsf] lgb]{zg g+ 5 df Joj:yf ul/P adf]lhd ug]{ .

;)*«L qm]l*^;{ 1 b]lv 90 lbgsf] Bucket df /fVg] .

e"QmfgL lbg"kg]{ lan e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .

e"QmfgL lbg"kg]{ Aofh e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .

Joj:yfx?* lglZrt e"QmfgL cjlw ePsf] cj:yfdf ;f]xL adf]lhd / gePsf] cj:yfdf 1 b]lv 90 lbgsf]

Bucket df /fVg] .

k|lta$tf cGtu{t cGo

;+:yfx?nfO{ lbg"kg]{

lautsf] Trend ljin]if)faf^ dfusf] Pattern cg"dfg u/L ;f]xL cg";f/sf] ;DalGwt Bucket df

/fVg] .

pkef]u eOg;s]sf]

:jLs[t ;"ljwfx?

lautsf] Trend ljin]if)faf^ dfusf] Pattern cg"dfg u/L ;f]xL cg";f/sf] ;DalGwt Bucket df

/fVg] .

k|lttkq÷hdfgt -v"b_ k|lttkqsf] xsdf e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df / hdfgtsf] xsdf lautsf]

Trend ljin]if)faf^ Claim Pattern :yflkt u/L cfpg] /sd hdfgtsf] cjlw ;dfKt x"g] Bucket

df /fVg] .

l/kf] e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .

qm=;= 11 cGtu{tsf]

;'ljwfsf] e"QmfgL

e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .

cGo zLif{sx? PsLs[t lgb]{zgsf] lgb]{zg g+ 5 df Joj:yf ul/P adf]lhd ug]{ .

* ;Defljt gf]S;fgL jfkt sfod ul/Psf Joj:yfx? afx]ssf vr{ zLif{s;Fu ;DalGwt Joj:yfx? .

g]=/f= a}+s lgb]{zg kmf=g+= 5=2

Aofhb/ ;DaGwL hf]lvd cg"udg tflnsf

Ohfhtkqk|fKt ;+:yfsf] gfdM

cjlw M -¿=nfvdf_

cjlw

ljj/0f

! – ()

lbg

(! – !*)

lbg

!*! – @&)

lbg

@&! –

#^% lbg

! jif{ eGbf

a9L

s'n

/sd

!= s'n ;DklQ* @= s'n bfloTj** #= cGt/fn -! — @_

$= ;l~rt cGt/fn

%= ;dfof]lht Aofhb/ (IRC)*** ^= q}dfl;s d'gfkmf l:yltdf k|efj

-;l~rt cGt/fn x IRC) &= ;l~rt d'gfkmf l:ylt km/s

-qm=;+= ^ sf] hf]8 ub}{ hfg]_

* s'n ;DklQ cGtu{t Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] ;DklQ (Interest Sensitive Assets) dfq ;dfj]z ug'{

kg]{5 .

** s'n bfloTj cGtu{t Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] bfloTj (Interest Sensitive Liabilities) dfq ;dfj]z

ug'{ kg]{5 .

*** Interest Rate Change

178

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

ljb]zL ljlgdo ;DaGwL hf]lvd cg'udg tflnsf

Ohfhtkqk|fKt ;+:yfsf] gfd M

cjlwM -¿=nfvdf_

ljb]zL d'b|f

cNksfnLg cNksfnLg

v'b cj:yf

bL3{sfnLg bL3{sfnLg

v'b cj:yf

s'n

v'b

cj:yf

v'b

cj:yf

k|fylds

k'FhL ;DklQ bfloTj ;DklQ bfloTj

o'= P;= 8n/

:6ln{Ë kfp08

hfkfgL o]g

o'/f]

cGo d'b|f

ef/tLo ?k}ofF

s'n

179

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= ^÷)&$

;+:yfut ;"zf;g ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] kfngf ug'{ kg]{ ;+:yfut ;'zf;g ;DaGwL

Joj:yf ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L

ul/Psf] 5 .

!= ;~rfnsn] kfngf ug'{ kg]{ cfr/0f ;DaGwL Joj:yf

-!_ Ohfhtkqk|fKt ;+:yfsf ;~rfnsn] Go'gtd :jLsf/of]Uo cfr/0f sfod ug'{ kg]{

-s_ ;~rfnsn] o; a}+sn] hf/L u/]sf] cfr/0f ;DaGwL Joj:yf kfngf ug]{ jrgj4tfkqdf

x:tfIf/ ug'{ kg]{5 .

-v_ s'g} JolQm ;~rfnsdf lgo'Qm ePkl5 sfo{ef/ ;DxfNg'eGbf klxn] cfˆgf] ;+:yf;Fu ljQLo

:jfy{ eP gePsf] s'/f ;~rfns ;ldltnfO{ lnlvt ?kdf hfgsf/L u/fpg' kg]{5 .

-u_ ;~rfnsn] a}+s jf ljQLo ;+:yfsf] Joj:yfkgsf] b}lgs sfdsf/jfxLdf x:tIf]k ug'{ xF'b}g .

-3_ ;~rfnsn]] cfˆgf] clwsf/ If]q gf3L u/]sf] sfdsf/jfxLk|lt ;~rfns :jo+ hjfkmb]xL x'g'

kg]{5 . To:tf] cj:yfdf ;+:yf pQ/bfoL x'g' kg]{5}g .

-@_ Ohfhtkqk|fKt ;+:yfsf] lxt ljkl/tsf ultljlwdf ;+nUg x'g gx'g]

-s_ ;~rfns k|ToIf jf ck|ToIf ?kdf ;+:yfsf] lxt ljkl/t x'g] s'g} klg lsl;dsf] ultljlwdf

;+nUg x'g' x'b}g .

-v_ ;~rfns lghsf] ljQLo :jfy{ /x]sf] u|fxs;Fusf] sf/f]af/df k|ToIf jf ck|ToIf ?kdf ;+nUg

x'g' x'Fb}g . s'g} u|fxs;Fu To:tf] ;~rfnssf] s'g} klg lsl;dn] :jfldTj, ;fe]mbf/ jf

hdfgtstf{ eO{ C0f lng] jf lbg] ljifodf ljQLo :jfy{ ufFl;Psf] 5 eg] lgh ;~rfns

kbdf axfn /xg of]Uo dflgg] 5}g .

-u_ ;~rfns ;ldltn] lghsf] ljQLo :jfy{ ufFl;Psf] 5 egL k|dfl0ft gu/];Dd ;fj{hlgs ?kdf

lgisfzg ul/Psf ;]o/÷C0fkqx?sf] sf/f]af/sf] xsdf o; lsl;dsf] k|ltaGw nfu" x'g] 5}g .

-3_ ;~rfnssf] Psf3/ kl/jf/sf ;b:on] lwtf]kq Joj;foL -bnfn, ahf/ lgdf{tf cflb_ sf]

?kdf :yflkt ;+ul7t ;+:yfsf] bz k|ltzteGbf a9L :jfldTj u|x0f u/L lwtf]kq sf/f]af/df

;+nUg x'g kfOg] 5}g .

-ª_ ;~rfns jf ! k|ltzteGbf a9L ;]o/ lnPsf ;]o/wgL jf lghsf] kl/jf/sf] :jfldTjdf

/x]sf]÷ljQLo :jfy{ /x]sf] kmd{, sDkgL;Fu 3/ ef8f lnO{ sf/f]]jf/ ug{ kfOg] 5}g .

-#_ PseGbf a9L Ohfhtkqk|fKt ;+:yfsf] ;~rfns, ;Nnfxsf/ jf sfo{sf/L clwsf/ k|of]u ug]{ cGo

s'g} kbdf /xg gkfOg]

Pp6f ;+:yfdf ;~rfns /x]sf] JolQm Ps}k6s csf]{ Ohfhtkqk|fKt ;+:yf nufot ;xsf/L P]g,

@)$* cGtu{t ;+rflnt art tyf C0f ;xsf/L ;+:yf tyf aLdf ;DaGwL Joj;fo ;~rfng ug]{

;+ul7t ;+:yf ;d]tsf] ;~rfns, ;Nnfxsf/ jf s'g} klg kbdf /xg kfOg] 5}g .

180

-$_ ;+/Ifssf] x}l;otdf /xg gx'g]

;~rfnsn] u|fxssf] hdLg tyf hfoh]yf ;DaGwL sf/f]af/df k|zf;s jf ;+/Ifssf] x}l;otn] ;+nUg

x'g' x'Fb}g . olb o:tf] sfo{df ;+nUg eO{ u|fxssf] Ohfhtkqk|fKt ;+:yfdf /x]sf]] vftfdf x:tfIf/

ug]{ clwsf/ k|fKt u/]df ;~rfns ;ldltaf6 To;sf] lnlvt :jLs[lt lng' kg]{5 .

t/, Ohfhtkqk|fKt ;+:yfsf ;~rfnsx?n] n3'ljQ sf/f]af/ ug]{ æ3Æ ju{sf] Ohfhtkqk|fKt

;+:yfdf ;+/Ifs jf ;Nnfxsf/sf] ?kdf dfq /xg afwf k'u]sf] dflgg] 5}g .

-%_ kbsf] b'?kof]u ug{ gx'g]

;~rfnsn] cfˆgf] kb / gfd b'?kof]u u/L s'g} klg lsl;dsf] JolQmut kmfObf x'g] lqmofsnfkdf

;+nUg x'g kfOg] 5}g . Ohfhtkqk|fKt ;+:yfsf ;~rfns / lghsf kl/jf/n] ;d]t lgh axfn /x]sf]

Ohfhtkqk|fKt ;+:yf;Fu sf/f]af/ ubf{ kfl/jfl/s ;DaGwnfO{ hf]8\g kfOg] 5}g . kl/jf/sf] ljj/0f

v'nfO{ To:tf kl/jf/n] Ohfhtkqk|fKt ;+:yfaf6 shf{ lng] ePdf ;f] ;DaGwL 5nkmn / lg0f{odf

efu lng kfOg] 5}g . ;fy}, ;fdfgx?sf] vl/b laqmL ubf{ ;]o/ nufot cGo k|Tofe"ltx?sf]

sf/f]af/df k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug{ kfOg] 5}g . o;}u/L ;'g, rfFbL,

ljb]zL ljlgdo / ljb]zL ;'/If0fkqx?sf] ;§fk§f ubf{ kbLo k|efj kfg{ kfOg] 5}g .

-^_ clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t /fVg' kg]{

Ohfhtkqk|fKt ;+:yfsf] n]vf ;DaGwL clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t ?kdf /fv]sf] x'g'kg]{5 .

;~rfnsn] Ohfhtkqk|fKt ;+:yfsf] cflwsfl/s n]vf ;DaGwL clen]v / sfuhftdf JolQmut ?kdf

yk36 ug{ kfOg] 5}g .

-&_ uf]klgotf sfod /fVg' kg]{

-s_ ;~rfnsn] u|fxssf] ;'rgf / sf/f]af/sf] uf]kgLotf sfod /fVg' kg]{5 . lgh ;~rfns

kbaf6 lgj[Q eO;s]kl5 klg ;+:yfn] s'g} u|fxs;Fu u/]sf] uf]Ko sfo{ -Ohfhtkqk|fKt

;+:yfsf] lnlvt :jLs[lt gePsf]df_, k|ltlnkL clwsf/, cGo kqfrf/, n]vf / u|fxs;Fu ePsf]

cGo sf/f]af/sf] ljj/0f cfˆgf] ljQLo :jfy{sf] nflu k|of]u ug{ kfOg] 5}g .

-v_ s'g} u|fxssf] Jofj;flos jf ljQLo ;'rgf u|fxssf] lnlvt :jLs[lt lnP/ cGo JolQm jf

;+:yfnfO{ lbg ;lsg] 5 .

t/, k|rlnt sfg'gsf] clwgdf /xL ljQLo sf/f]af/ ;DaGwL ljj/0fx? t];|f] kIfnfO{ pknAw

u/fpFbf uf]kgLotf e+u ePsf] dflgg] 5}g .

-*_ lgikIf / ;dfg Jojxf/ ug'{ kg]{

;~rfnsn] u|fxs;Fusf] ldqtf / ;DaGwaf6 k|efljt geO{ lgikIf Pjd\ ;dfgtfsf] cfwf/df

Jofj;flos Jojxf/ ug'{ kg]{5 .

-(_ lnlvt ?kdf hfgsf/L lbg' kg]{

Ohfhtkqk|fKt ;+:yfn] dfly n]lvP adf]lhdsf] cfr/0f ;DaGwL Joj:yf :jLsf/ u/L tyf cfjZos

b]v]df cfˆgf] cfGtl/s sfo{ k|0ffnLsf] nflu yk cfr/0f ;DaGwL Joj:yf ;d]t tof/ u/L o; a}+ssf]

a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGWft ;'kl/j]If0f ljefunfO{ lnlvt ?kdf hfgsf/L lbg'

kg]{5 .

-!)_ ljj/0f k]z ug'{ kg]{

;~rfnsn] o; lgb]{zgdf tf]lsPsf cfr/0fx? kfngf u/] gu/]sf] ljj/0f cfly{s jif{ ;dfKt ePsf]

kGw| lbgleq clgjfo{ ?kdf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt

;'kl/j]If0f ljefudf k7fpg' kg]{5 . s'g} ;~rfnsn] pQm cfr/0fx?sf] kfngf gu/]df ;f] kfngf

gu/]sf] ljj/0f / lghdfly ul/Psf] sf/jfxL o; a}+ssf pko{'Qm ljefux?df t'?Gt k7fpg' kg]{5 .

-!!_ ;~rfns ;ldltsf] ;b:o ;ldltsf] a}7sdf lgoldt ?kdf pkl:ylt x'g' kg]{5 . dgfl;j dflkmssf]

sf/0f tyf k'j{ ;'rgf lagf nuftf/ # k6seGbf a9L ;ldltsf] a}7sdf cg'kl:yt ePdf To:tf]

;~rfnssf] kb :jtM l/Qm ePsf] dflgg] 5 .

181

-!@_ Ps eGbf a9L JolQm Ohfhtkqk|fKt ;+:yfsf] ;~rfns÷sfo{sf/L k|d'v x'g gkfOg]

o; a}+saf6 Ohfhtkqk|fKt a+}s tyf ljQLo ;+:Yffdf Psf3/ kl/jf/, kmd{, sDkgL, ;+ul7t ;+:yf jf

Pp6} ;d'xsf] sDkgLaf6 Ps eGbf a9L JolQm ;~rfns jf sfo{sf/L k|d'v kbdf

dgf]gog÷lgjf{rg÷lgo'Qm x'g ;Sg] 5}g .

t/ n3'ljQ ljQLo sf/f]af/ ug]{ æ3Æ ju{sf] ljQLo ;+:yfdf ;~rfns lgo'Qm ug{ / ;+ul7t ;+:yfn]

;]o/ lnPsf] a}+s tyf ljQLo ;+:yfdf cfkm'n] lnPsf] ;]o/ cg'kftdf ;~rfns lgo'Qm ug{ afwf

k'¥ofPsf] dflgg] 5}g . Pp6f Ohfhtkqk|fKt ;+:yfn] csf]{ Ohfhtkqk|fKt ;+:yf -æ3Æ ju{ afx]s_ df

;]o/ nufgL (Cross Holding) eO{ ;~rfns lgo'Qm ug{ of] Joj:yfn] 5'6 lbPsf] dflgg] 5}g .

-!#_ g]kfn ;/sf/ jf g]kfn ;/sf/sf] :jfldTj k|fKt ;+ul7t ;+:yf jf o; a}+s jf o; a}+saf6

Ohfhtkqk|fKt a}+s jf ljQLo ;+:yfsf] axfnjfnf sd{rf/L a}+s tyf ljQLo ;+:yf ;DaGwL P]g,

@)&# sf] bkmf !* sf] pkbkmf -!_ sf] v08 -`_ df ePsf] Joj:yf adf]lhd n3'ljQ ljQLo ;+:yf

/ k"jf{wf/ ljsf; a}+sdf afx]s cGo Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ;~rfns x'g kfpg]

5}g .

-!$_ s'g} klg kmd{ tyf sDkgL sfnf];"rLdf k/]sf] eP sfnf];"rLdf /x]sf] cjlw / sfnf];'rLaf6 x6]sf]

tLg jif{;Dd To:tf] kmd{ tyf sDkgLx?sf] tkm{af6 ;~rfns dgf]gog÷lgo'lQmsf] nflu of]Uo x'g]

5}g .

-!%_ -s_ ;+:yfks÷;+:yfks ;d'xsf] ;]o/ wf/0f u/]sf ;]o/wgL ;+:yfks ;d'x afx]s cGo ;d'xaf6

;~rfnsdf pDd]bjf/L lbg kfpg] 5}g . t/, Ohfhtkqk|fKt;+:yfn] o; a}+ssf] :jLs[lt lnO{ %!

k|ltzteGbf a9Lsf] ;+:yfks ;d'xsf] ;]o/ ;j{;fwf/0f ;]o/df kl/0ft u/]sf] cj:yfdf eg] of]

Joj:yf nfu" x'g] 5}g .

-v_ s'g} a}+s jf ljQLo ;+:yfdf s'g} JolQm jf lghsf] k|ltlglw cfˆgf] / cfˆgf] ljQLo :jfy{ /x]sf]

kmd{÷sDkgL÷;+:yfsf tkm{af6 Ps} k6s Ps eGbf a9L ;~rfns kbdf lgo'Qm÷dgf]gog x'g ;Sg]

5}gg\ .

-!^_ ;+3Lo ;+/rgf adf]lhdsf] :yfgLo, k|fb]lzs jf ;+3Lo txsf] kbflwsf/Ldf lgjf{lrt JolQmx? o;

a}+saf6 Ohfhtkqk|fKt ;+:yfdf ;~rfns /xFbf ;+:yfut ;'zf;gsf] kIf sdhf]/ x'g] x'Fbf To:tf

kbflwsf/Lx?n] kbdf axfn /x'~h]n a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltdf k|ltlglwTj ug{

kfpg] 5}gg\ .

@= ;~rfns÷;~rfns ;ldltsf] st{Jo / pQ/bfloTj

;j{;fwf/0faf6 lgIf]k ;+sng u/L To;sf] ;+/If0f ug]{ h:tf] dxTjk"0f{ sfo{df ;+nUg Ohfhtkqk|fKt

;+:yfsf ;~rfnsx?n] cfˆgf ;]o/wgLx?sf] lxt dfq gx]/L lgIf]kstf{ nufotsf ;/f]sf/jfnf

(Stakeholder) x?sf] lxt ;+/If0f ug{;Sg] u/L Ohfhtkqk|fKt ;+:yf ;~rfngdf lqmofzLn x'g' kg]{5 .

;~rfnsx?sf] c;n cfr/0f tyf lqmofsnfkaf6 ;DalGwt Ohfhtkqk|fKt ;+:yfsf ;fy} b]zsf] ;du|

ljQLo k|0ffnLdf cg's'n k|efj kg{ hfg] x'Fbf To:tf ;+:yfsf ;~rfnsx?sf] lgo'QmL, lghx?n] kfngf ug'{

kg]{ st{Jo tyf axg ug'{ kg]{ pQ/bfloTj ;DaGwdf b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 M–

-s_ ;+:yfnfO{ bIf, ljj]sk"0f{ Pjd\ Jofj;flos ?kdf ;~rfng ug{ pko'Qm lsl;dsf] sd{rf/L k|zf;g

ljlgodfjnL tof/ u/L of]Uo tyf ;Ifd pRr kbflwsf/Lx?sf] 5gf}6 tyf lgo'lQm ug'{ kg]{5 .

-v_ cfGtl/s n]vfk/LIfsaf6 lgoldt ?kdf cfGtl/s n]vfk/LIf0f u/fpg' kg]{5 . cfGtl/s

n]vfk/LIf0fsf] sfo{ Outsource ug]{ ePdf ;DalGwt ;+:yfn] cfˆgf] Ps hgf clws[tnfO{ ;Dks{

clws[tsf] lhDd]jf/L tf]Sg' kg]{5 . cfGtl/s n]vfk/LIfsn] sDtLdf q}dfl;s ?kdf cfˆgf] k|ltj]bg

l;w} n]vfk/LIf0f ;ldlt ;dIf k]z ug]{ Joj:yf ug'{ kg]{5 . pQm k|ltj]bgdf b]xfosf ljifox? ;d]t

;dfj]z ePsf] x'g' kg]{5M–

-c_ cfGtl/s n]vfk/LIf0fdf ;+nUg hgzlQmsf] ljj/0f .

-cf_ ;f] sfo{ ;DkGg ug{ nfu]sf] sfo{ lbg .

-u_ s'g} Pp6f ;+:yfsf] Internal Audit ;DaGwL sfo{ ug{ lhDd]jf/L tf]lsPsf] JolQm jf ;+:yf tyf ;f]

;+:yfsf ;fem]bf/ jf sd{rf/Ln] ;f] ;+:yfsf] Statutory Audit ;DaGwL sfo{df ;+nUg x'g kfpg]

5}g . To;}u/L s'g} Pp6f ;+:yfsf] Statutory Audit ;DaGwL sfo{ ug{ lhDd]jf/L tf]lsPsf] JolQm jf

182

;+:yf tyf ;f] ;+:yfsf ;fem]bf/ jf sd{rf/Ln] ;f] ;+:yfsf] Internal Audit ;DaGwL sfo{df ;+nUg

x'g gkfpg] Joj:yf ;ldltn] ldnfpg\' kg]{5 .

-3_ ;+:yf ;j{;fwf/0fsf] /sd kl/rfng ug]{ ;+:yf ePsf] x'Fbf ;~rfnsx?n] ;+:yfsf] cg'udg tyf

;'kl/j]If0f sfo{ j9L ljj]sk"0f{ / ;Ifd t/Lsfn] ug'{ kg]{5 .

-ª_ ;+:yfsf sd{rf/Lx?nfO{ clVtof/ k|Tofof]hg u/] klg lghx?sf] lqmofsnfksf] clGtd bfloTj

;~rfnsx?n] g} axg ug'{ kg]{ x'Fbf ;~rfns ;ldltsf] a}7sdf sd{rf/Lx? dfly ul/Psf ;'kl/j]If0f

tyf sf/jfxL ;DaGwL clen]v /fVg' kg]{5 .

-r_ ;+:yfsf] nufgL tyf shf{ gLlt, ;DklQ tyf bfloTj Joj:yfkg, ah]l6Ë, of]hgf / cGo cfjZos

ljifodf lnlvt gLlt tyf of]hgf th'{df u/L sd{rf/Lx?nfO{ kfng ug{ nufpg' kg]{5 .

-5_ ;~rfnsx?n] Ohfhtkqk|fKt ;+:yfsf] cj:yf Pjd\ ultljlw / Joj:yfkgn] clVtof/ u/]sf gLlt

;DaGwdf lgoldt ?kdf hfgsf/L lnO{ cfjZostf cg';f/ ;'wf/fTds pkfo ckgfpg' kg]{5 .

-h_ ;~rfns ;ldltsf] a}7s k|rlnt sfg'gdf Joj:yf eP cg';f/ a:g' kg]{5 .

-em_ k|rlnt sfg'g / o; a}+saf6 hf/L ePsf gLlt lgb]{zg tyf lgodgsf] kl/kfngf gePdf

;~rfnsx? cfˆgf] kbaf6 avf{:t ;d]t x'g;Sg] x'gfn] To:tf sfg'g, gLlt lgb]{zg tyf lgodg

ljifodf ;~rfnsx? k"0f{ hfgsf/ x'g'sf ;fy} Ohfhtkqk|fKt ;+:yfaf6 To:tf sfg'g, gLlt lgb]{zg

tyf lgodg kfngf eP gePsf] ;DaGwdf lgoldt cg'udg ug'{ kg]{5 .

-`_ ;+:yfsf ;~rfnsx?n] lgIf]kstf{sf] xslxt ljkl/t sfo{ u/]df jf o; a}+sn] dfu u/]sf sfuhftx?

pknAw gu/fPdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhd To:tf ;~rfns tyf

kbflwsf/LnfO{ nufOPsf] hl/jfgf JolQmut ?kdf ltg'{ kg]{5 . o;/L JolQmut ?kdf lt/]sf] hl/jfgf

/sdnfO{ ;DalGwt Ohfhtkqk|fKt ;+:yfn] cfˆgf] lx;fjdf vr{ n]vL e'QmfgL lbg kfpg] 5}g .

-6_ a+}s jf ljQLo ;+:yfsf] ;+:yfks, ;~rfns jf z"Go bzdnj Ps k|ltzteGbf a9L z]o/ lnPsf]

z]o/wgL tyf lghsf] kl/jf/ ;f]xL ;+:yfsf] :jtGq ;~rfns x'g kfpg] 5}g . :jtGq ;~rfnsn]

wf/0f u/]sf] z]o/ :jfldTj u0fgf ubf{ kl/jf/sf ;a} ;b:ox?n] wf/0f u/]sf] s'n z]o/ ;+VofnfO{

cfwf/ dfGg' kg]{5 .

-7_ k|rlnt sfg'gn] tf]s]sf] cj:yfdf afx]s Ohfhtkqk|fKt ;+:yfsf u}/ sfo{sf/L ;~rfns tyf cGo

;~rfnsx?n] k|d'v sfo{sf/L clws[tsf] cg'kl:yltdf k|d'v sfo{sf/L clws[tsf] x}l;otn] b}lgs

sfo{;~rfng ug{ kfOg] 5}g . ;fy}, cWoIf tyf ;~rfnsx?n] cfˆgf] ;+:yfsf] n]6/Kof8 tyf 5fk

k|of]u u/L s'g} klg kqfrf/ ug{ kfOg] 5}g . t/, cWoIfnfO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g,

@)&# sf] bkmf @# sf] pkbkmf -$_ adf]lhd ;~rfnsn] a}+s tyf ljQLo ;+:yfsf] Joj:yfkgsf]

b}lgs sfd sf/jfxLdf x:tIf]k ug'{ x'Fb}g eGg] Joj:yfsf] clwgdf /xL b}lgs sfo{;~rfng;Fu

;DalGwt afx]ssf ljifodf n]6/Kof8 tyf 5fk k|of]u u/L kqfrf/ ug{ eg] o; Joj:yfn] afwf

kg]{5}g .

-8_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfˆgf] ;~rfns ;ldltsf] a}7sdf ;~rfns afx]ssf

;b:ox?nfO{ cfdGq0f u/L ;~rfns ;/x a}7s eQf tyf cGo ;'ljwf k|bfg ug{ kfOg] 5}g . t/ a}+s

tyf ljQLo ;+:yfsf] ;~rfns ;ldltn] cfjZostf dxz'; u/]df vf;vf; ljifodf 7f]; /fo÷

k/fdz{sf nflu ljQLo :jfy{ gePsf] lj1 JolQmnfO{ ;~rfns ;ldltsf] a}7sdf cfdGq0f u/L cfjZos

/fo÷k/fdz{ k|fKt u/L ;f] jfkt kfl/>lds k|bfg ug{ eg] of] Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .

-k|i6Ls/0f M o; k|of]hgsf nflu ;~rfns afx]s cGo kbflwsf/Ln] ;~rfns ;+of]hs jf ;b:o

/xg] ;ldlt÷pk–;ldltdf a}7s eQf lng kfpg] 5}gg\ . t/, ;lrjfno ;DaGwL sfd ug]{ cGo

kbflwsf/LnfO{ ;ldltn] tf]ls 5'6\6} eQf lbg ;lsg] 5 ._

-9_ a}+s jf ljQLo ;+:yfdf lgjf{lrt÷dgf]gog ePsf] k|To]s ;~rfnsn] cfkm" lgjf{lrt jf dgf]lgt ePsf]

ldltn] a9Ldf k}+tL; lbgleq a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !@& adf]lhd kb tyf

uf]klgotfsf] zky lnO ;Sg' kg]{5 . cWoIfn] ;ky ln+bf æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?sf]

xsdf ueg{/÷8]k'6L ueg{/ ;dIf, ævÆ ju{sf /fli6«o :t/sf Ohfhtkqk|fKt ;+:yfx?sf] xsdf

8]k'6L ueg{/ jf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefusf sfo{sf/L lgb]{zs ;dIf /

sf7df8f}+ pkTosfleq k|wfg sfof{no /x]sf æuÆ ju{sf /fli6«o:t/sf Ohfhtkqk|fKt ;+:yfx?sf]

183

xsdf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefusf sfo{sf/L lgb]{zs jf lgb]{zs ;dIf /

sf7df8f}+ pkTosf aflx/ k|wfg sfof{no /x]sf afFsL ;Dk"0f{ ævÆ tyf æuÆ ju{sf Ohfhtkqk|fKt

;+:yfx?sf] xsdf ;DalGwt If]q x]g]{ g]kfn /fi6« a}+s sfof{nosf] lgb]{zs ;dIf kb tyf

uf]klgotfsf] ;ky lng' kg]{5 . To;}u/L, a}+s tyf ljQLo ;+:yfsf] ;~rfns tyf sfo{sf/L k|d'vn]

;DalGwt a}+s jf ljQLo ;+:yfsf] cWoIf ;dIf / cGo kbflwsf/L tyf sd{rf/Ln] sfo{sf/L k|d'v jf

lghn] tf]s]sf] kbflwsf/L ;dIf lng' kg]{5 . o; Joj:yf adf]lhd ;ky glnPdf ;DalGwt cWoIf,

;~rfns, kbflwsf/L jf sd{rf/Lsf] kb :jtM vf/]h x'g]5 .

-0f_ sfo{sf/L k|d'vsf] ;]jf ;'ljwfsf] lgwf{/0f tf]lsPsf] dfu{bz{g cg';f/ ug'{ kg]{ Ohfhtkqk|fKt a+}s

tyf ljQLo ;+:Yffx?sf] nflu a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !@) df ePsf]

Joj:yf ;d]tsf] cfwf/df Joj:yfkg vr{ Pjd\ sfo{sf/L k|d'vsf] tnj, eQf tyf cGo cfly{s

;'ljwfx? lgwf{/0f ug]{ ;DaGwdf o; a}+såf/f hf/L dfu{bz{gdf plNnlvt dfkb08 cg';f/ ug'{

kg]{]{5 .

# ;~rfns lzIff sfo{qmd M

-!_ a}+s tyf ljQLo ;+:yfdf gofF ;~rfns lgo'Qm÷dgf]lgt eO{ cfP kZrft\ ;DalGwt ;+:yfn] cfkm\gf]

;+/rgf, Joj;fosf] k|s[lt, ;+:yfut ;'zf;g, ;+:yfut /0fgLlt, Joj;flos of]hgf, ;~rfnssf]

st{Jo tyf pt/bfloTj, hf]lvd Joj:yfkgsf ;DaGwdf ckgfOPsf /0fgLlt, ;dli6ut cfly{s

Pjd\ ljQLo cj:yf, jt{dfg sfg"gL Joj:yf, k|rngdf /x]sf a}+lsË ;]jf tyf k4lt / o; a}+saf6

hf/L ul/Psf lgb]{zg cflb laifox? ;d]6L Ps dlxgfleq cled'vLs/0f -Orientation_ u/fpg'

kg]{5 .

-@_ a}+s tyf ljQLo ;+:yfn] ;du| a}+lsË k|0ffnLsf] ;+:yfut ;'zf;g Pjd\ hf]lvd Joj:yfkgsf] u'0f:t/

;'wf/ ug{sf nflu kf/blz{tf (Transparency),v'nf;f (Disclosure), :jfy{sf] åGå (Conflict of

Interest), cg'kfngf (Compliance) / cGo lgofds lgsfo;Fusf] ;DaGw Pjd\ ;dGjo

nufotsf ljifodf cGt/f{li6«o c;n cEof; (International Best Practice) ;d]6L cfkm\gf ;a}

;~rfnsx?nfO{ x/]s jif{ sDtLdf Psk6s cled'vLs/0f÷k'gtf{huLs/0f u/fpg] Joj:yf ldnfpg'

kg]{5 .

-#_ a}+s tyf ljQLo ;+:yfsf ;~rfns ;ldltn] a'Fbf g+= ! / @ df ePsf] Joj:yf ;d]6L ;~rfnssf]

of]Uotf tyf a}lsË If]qsf] sfo{ cg'ejsf cfwf/df k|To]s ;~rfnsnfO{ k|bfg ug]{ ;~rfns lzIff

sfo{qmd ;DaGwL sfo{ljlw agfO{ nfu' ug'{ kg]{5 / To:tf] sfo{ljlwsf] !÷! k|lt a}+s tyf ljQLo

;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .

$= sfo{sf/L k|d'vsf] lgo'lQm ;DaGwL Joj:yf

-!_ Ohfhtkqk|fKt ;+:yfsf] ;+Rffns ;ldltn] k|rlnt sfg'g tyf ;+:yfsf] k|aGwkq / lgodfjnLsf]

clwgdf /xL sfo{sf/L k|d'vsf] lgo'lQm ug'{ kg]{5 . o;/L sfo{sf/L k|d'vsf] lgo'lQm ubf{ ;+:yfut

;'zf;g tyf cfGtl/s lgoGq0f Pjd\ ;Gt'ngsf] b[li6sf]0fn] ;~rfns ;ldltsf] cWoIfnfO{ sfo{sf/L

k|d'vsf] ?kdf lgo'Qm ug{ pko'Qm x'g] 5}g .

-@_ sfo{sf/L k|d'vsf] ?kdf lgo'Qm x'g] JolQmdf k|rlnt a}+s tyf ljQLo ;+:yf ;DaGwL sfg'gdf

plNnlvt of]Uotf tyf cg'ejsf cltl/Qm b]xfosf yk of]Uotf, cg'ej tyf u'0fx? plNnlvt x'g'

kg]{5 .

-s_ a}+lsË sf/f]af/sf] nflu cfjZos kg]{ Jofj;flos cg'ej,

-v_ ;+:yfsf] b}lgs sfo{ ;Dkfbgdf cfGtl/s lgoGq0f / k|rlnt sfg'gsf] kl/kfngf ug]{ u/fpg]

;Ifdtf,

-u_ a}+lsË jf ljQLo Joj;fosf] pRr txdf sfo{ u/]sf],

-3_ 6f6 gkN6]sf] jf a]OdfgL jf hfn;fhLsf] cf/f]kdf ;hfo gkfPsf],

-ª_ cfˆgf] k'j{ sf/f]af/df o; a}+saf6 lgnDjg gul/Psf] jf o; a}+saf6 ePsf] cg';Gwfgdf

z+sf:kb sf/f]af/df ;+nUg egL ls6fg gul/Psf] jf To:tf] lgnDjgjf6 km's'jf ePsf] kfFr

jif{ k'u]sf] jf To:Tff] z+sf:kb sf/f]af/sf] ;+nUgtfaf6 ;kmfO kfPsf],

184

-r_ sfnf];"rLdf ;dfj]z gePsf] jf To:tf] ;"rLaf6 k'ms'jf ePsf] ltg jif{ k'u]sf] .

-#_ ;+:yfn] sfo{sf/L k|d'vsf] lgo'lQm ubf{ / ;~rfns ;ldltdf x]/k]m/ x'Fbf o; a}+ssf] a}+s tyf ljQLo

;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefunfO{ t'?Gt hfgsf/L lbg' kg]{5 .

-$_ sfo{sf/L k|d'v ;ft lbgeGbf a9L ;do ljbfdf a;]df, b]z aflx/ uPdf jf cfˆgf] cf]xf]bfsf] sfo{

ug{ g;Sg] ePdf lghsf] :yfgdf sfd ug]{ JolQmsf] gfd o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg

ljefu / ;DalGwt ;'kl/j]If0f ljefunfO{ k'j{ hfgsf/L lbg' kg]{5 .

-%_ ;+:yfsf] sfo{;~rfng, sf/f]af/, Jofj;flos of]hgf tyf d'gfkmfl:ylt ;d]tnfO{ b[li6ut u/L

sfo{sf/L k|d'v, cGo kbflwsf/L tyf sd{rf/Lx?sf] tnj tyf ;'ljwf lgwf{/0f ug'{ kg]{5 .

Ohfhtkqk|fKt ;+:yfaf6 sfo{sf/L k|d'vnfO{ k|bfg ul/g] tnj, eQf, af]g; tyf cGo ;'ljwf

;DaGwL ljj/0f / ;f] ;DaGwdf ePsf] s'g} klg kl/jt{gsf] ljj/0f lgo'Qm ePsf], kl/jt{gsf] lg0f{o

ePsf] / cfly{s jif{ ;dfKt ePsf] Ps dlxgfleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu

/ ;DalGwt ;'kl/j]If0f ljefunfO{ pknAw u/fpg' kg]{5 .

-^_ cf+lzs ?kdf sfd ug{ gx'g]

Ohfhtkqk|fKt ;+:yfsf sfo{sf/L k|d'vn] cfk"m sfo{/t ;+:yf afx]s o; a}+saf6 Ohfhtkqk|fKt cGo s'g}

klg ;+:yfdf cf+lzs ?kdf sfd ug{' x'Fb}g . t/, o; bkmfn] ;~rfns ;ldltsf] k'j{ :jLs[lt lnO{

Ohfhtkqk|fKt ;+:yfsf] lxt ljkl/t gx'g] u/L cGo Jofj;flos ultljlwdf ;+nUg x'g eg] aGb]h

nufPsf] dflgg] 5}g . ;+:yfsf] lxtdf k|lts'n c;/ gkg]{ ePdf dfq Ohfhtkqk|fKt ;+:yfn] lghnfO{

To:tf] :jLs[lt lbg ;Sg]5 .

-&_ s'g} a}+s jf ljQLo ;+:yfsf] sfo{sf/L k|d'v csf{] s'g} Joj;flos ;+:yfdf ;~rfns, sfo{sf/L

k|d'v, cGo kbflwsf/L, sd{rf/L jf cGo s'g} kbdf /xL sfd ug{ kfpg] 5}g . t/ a}+s jf ljQLo

;+:yfn] …k"jf{wf/ ljsf; a}+sÚ df nufgL u/]sf] cj:yfdf ;f] ;+:yfsf] ;~rfns x'g o; Joj:yfn]

afwf k'¥ofPsf] dflgg] 5}g .

o; k|of]hgsf nflu …Joj;flos ;+:yfÚ eGgfn] d'gfkmf cfh{g ug]{ p2]Zo /fvL ;~rflnt s'g} klg

;+:yfnfO{ a'em\g' kg]{5 .

-*_ Ohfhtkqk|fKt ;+:yfsf] r'Qmf k'FhLsf] b]xfo adf]lhd eGbf a9L x'g] u/L z]o/ wf/0f ug]{ z]o/wgL ;f]

;+:yfsf] ;~rfns kb afx]s sfo{sf/L k|d'v nufot s'g} klg txsf] sd{rf/L kbdf lgo'Qm x'g

of]Uo x'g] 5}g . of] lgb]{zg hf/L xF'bfsf avt s'g} JolQm ;+:yfsf] sfo{sf/L k|d'v kbdf axfn /x]sf]

eP ljBdfg sfo{sfnsf] afFsL cjlw k'/f ug{ eg] afwf k'u]sf] dflgg] 5}g .

æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf r'Qmf k'FhLsf] ! k|ltzt jf ;f]eGbf a9L

ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf r'Qmf k'FhLsf] @ k|ltzt jf ;f]eGbf a9L

æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf r'Qmf k'FhLsf] % k|ltzt jf ;f]eGbf a9L

-(_ lhNnf:t/df s]Gb|Lo sfof{no jf skf]{/]6 sfof{no /x]sf a}+s tyf ljQLo ;+:yfsf sfo{sf/L k|d'v

sfof{no sfdsf] l;nl;nfdf afx]s ;f]xL sfof{nodf lgoldt pkl:yt x'g' kg]{5 .

-!)_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf sfo{sf/L k|d'v nuftf/ b'O{ k6seGbf a9L pQm kbdf

lgjf{lrt, dgf]lgt jf lgo'Qm x'g g;Sg] u/L ;DalGwt ;+:yfn] cfkm\gf] lgodfjnLdf Joj:yf ug'{kg]{

5 . of] lgb]{zg hf/L x'Fbf s'g} a}+s tyf ljQLo ;+:yfsf] lgodfjnLdf ;f] Joj:yf gePsf] eP

cfufdL ;fwf/0f ;efn] ;f] ;DaGwL k|:tfj kfl/t u/L lgodfjnL ;+zf]wg ug'{kg]{ 5 .

-!!_ Ohfhtkqk|fKt ;+:yfsf]] k|d'v sfo{sf/L clws[t kb l/Qm ePsf] tLg dlxgfleq clgjfo{ ?kdf

kbk"lt{ ul/;Sg' kg]{5 . To;}u/L Ohfhtkqk|fKt ;+:yfn] Joj:yfksLo kb egL tf]s]sf kbx? ;d]t

l/Qm ePsf] tLg dlxgfleq clgjfo{ ?kdf kbk"lt{ ul/;Sg' kg]{5 . ;DalGwt ;+:yfn] ;f]xL

adf]lhdsf] Joj:Yff cfˆgf] sd{rf/L ;]jf ljlgodfjnLdf ;d]t pNn]v ug'{kg]{5 .

t/, Ps cfk;df ufEg]÷ufleg] jf k|fKtLsf] k|lqmofdf /x]sf a}+s jf ljQLo ;+:yfx? aLr

ufEg]÷ufleg] jf k|fKtL ug]{ ;DjGwdf o; a}+saf6 ;}4flGts ;xdlt lbO;lsPsf] cj:yfdf o;

a}+ssf] :jLs[lt lnO{ k|d'v sfo{sf/L clws[tsf] lgo'lQmsf] ;dofjwL yk ug{ ;lsg]5 .

185

-!@_ a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltn] k|d'v sfo{sf/L clws[tnfO{ lgo'Qm ug]{ l;nl;nfdf

kfl/>lds / cGo ;'ljwf nufotsf laifodf s/f/ ;Demf}tf ubf{ ;f] ;Demf}tfdf ;]jf ;'ljwf ;DaGwL

zt{x? ls6fgL u/L :ki6 ?kdf pNn]v ug'{ kg]{5 . ;+:yfnfO{ ljQLo ef/ kg]{ ;]jf ;'ljwf ;DaGwL zt{x?

pNn]v ubf{ k|rlnt sfg"gL Joj:yf jf ljlgodfjnLsf] Joj:yf adf]lhd x'g] egL låljwfo'Qm / cg]sfyL{

zAb k|of]u u/L s/f/ ;Demf}tf ug{ kfOg] 5}g . ;+:yfs} sd{rf/Lx?dWo]af6 k|d'v sfo{sf/L clws[t

kbdf lgo'Qm ePsf] cj:yfdf lghn] vfOkfO cfPsf] ;]jf ;'ljwf kfpg] eP ;f] ;d]t s/f/gfdfdf

pNn]v ug'{kg]{5 . ;fy}, of] Joj:yf x'g' cufj} ul/Psf ;Demf}tfx?sf ;DaGwdf ;DalGwt a}+s jf ljQLo

;+:yfn] o;} Joj:yf adf]lhd x'g] u/L ;fljs ;Demf}tfdf tbg'?kn] ;+zf]wg÷ kl/dfh{g ug'{ kg]{5 .

%= sd{rf/Lx?n] kfngf ug'{ kg]{ cfr/0f ;DaGwL Joj:yf M

-!_ sd{rf/Lx?n] b]xfo adf]lhdsf Go'gtd :jLsf/of]Uo cfr/0fsf] :t/ sfod ug'{ kg]{5 M–

-s_ Ohfhtkqk|fKt ;+:yfsf sd{rf/Lx?n] o; a}+sn] hf/L u/]sf] cfr/0f ;DaGwL Joj:yf kfngf

ug]{ jrgj4tf ;lxt x:tfIf/ ug'{ kg]{5 .

-v_ cfˆgf] dftxtsf sd{rf/Lx?nfO{ cfr/0fsf] ljifodf lgb]{zg lbg] / hfgsf/L lng] pQ/bfloTj

ljefuLo k|d'vx?sf] x'g]5 . sd{rf/Ln] cg'zf;g jf lgod pNn+3g u/]df To;sf] k|ltj]bg

;DalGwt ljefuLo k|d'vn] sd{rf/L k|zf;g ljefunfO{ pknAw u/fpg' kg]{5 / k|zf;g ljefun]

pQm k|ltj]bgsf] clen]v ;'kl/j]If0fsf] qmddf o; a}+ssf] ;'kl/j]If0f 6f]nLnfO{ pknAw u/fpg'

kg]{5 .

-@_ sd{rf/Lx?n] Ohfhtkqk|fKt ;+:yfsf] lxt ljkl/tsf b]xfosf ultljlwdf ;+nUg x'g kfOg] 5}g M

-s_ sd{rf/Lx? k|ToIf jf ck|ToIf ?kdf Ohfhtkqk|fKt ;+:yfsf] lxt ljkl/t x'g] s'g} klg

lsl;dsf] ultljlwdf ;+nUg x'g' x'Fb}g .

-v_ Ohfhtkqk|fKt ;+:yfsf] sd{rf/L cfˆgf] ljQLo :jfy{ /x]sf] u|fxs;Fusf] sf/f]af/df k|ToIf jf

ck|ToIf ?kdf ;+nUg x'g' x'Fb}g .

-u_ Ohfhtkqk|fKt ;+:yfsf sd{rf/Lsf] cfˆgf u|fxs;Fu ;]o/ :jfldTj, ;fe]mbf/, C0f lng] jf

lbg] cflb s'g} lsl;dsf] ljQLo :jfy{ ufFl;Psf] 5 eg] lghn] cfˆgf lgs6td ;'kl/j]IfsnfO{

tTsfn} To; s'/fsf] hfgsf/L lbg' kg]{5 .

t/, lgs6td ;'kl/j]Ifsn] lghsf] ljQLo :jfy{ ufFl;Psf] 5 egL k|dfl0ft gu/];Dd ;fj{hlgs

?kdf lgisfzg ul/Psf ;]o/÷C0fkqx?sf] sf/f]af/sf] xsdf o; lsl;dsf] k|ltaGw nfu" x'g]

5}g .

-3_ cfk"m sfo{/t /x]sf] Ohfhtkqk|fKt ;+:yfsf] cltl/Qm cGo s'g} klg :yfgdf k"0f{sfnLg ?kdf

Joj;fo ;~rfng ug'{ x'Fb}g .

-#_ cf+lzs ?kdf sfd ug{ :jLs[lt lng' kg]{

sd{rf/Ln] ;f] ;++:yf afx]s cGo s'g} klg ;+:yfdf cf+lzs ?kdf sfd ug{' jf cGo Jofj;flos

ultljlwdf ;+nUg x'g'eGbf klxn] Ohfhtkqk|fKt ;+:yfsf] Joj:yfkgaf6 lnlvt :jLs[lt lng' kg]{5 .

cfˆgf] ;+:yfsf] lxtdf k|lts'n c;/ gkg]{ ePdf dfq lghnfO{ cf+lzs ?kdf sfd ug{ lnlvt :jLs[lt

lbg ;Sg]5 .

-$_ sd{rf/L ;~rfns x'g kfpg] jf gkfpg] ;DaGwL Joj:yf

Ohfhtkqk|fKt ;+:yf jf To:tf] ;+:yfsf] clwsf+z :jfldTj jf lgoGq0fdf /x]sf] ;+:yfsf] axfnjfnf

sd{rf/L s'g} klg Ohfhtkqk|fKt ;+:yfsf] ;~rfns÷;Nnfxsf/ x'g kfpg] 5}g .

t/, b]xfo adf]lhd x'g o; lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g M–

-s_ k|rlnt sfg'g adf]lhd Ohfhtkqk|fKt ;+:yfn] :yfkgf u/]sf] ;xfos sDkgLx?sf] ;~rfns

x'g,

-v_ g]kfn ;/sf/sf] nufgL ePsf Ohfhtkqk|fKt ;+:yfn] csf]{ s'g} Ohfhtkqk|fKt ;+:yfdf

nufgL u/]sf] sf/0fn] To:tf] Ohfhtkqk|fKt ;+:yfdf ;~rfns dgf]gog ug'{ kbf{ g]kfn

186

;/sf/sf] :jLs[lt lnO{ cfˆgf] s'g} sd{rf/L To:tf] csf]{ Ohfhtkqk|fKt ;+:yfsf] ;~rfnsdf

dgf]gog x'g, jf

-u_ gfkmf sdfpg] p2]Zo gePsf ;fdflhs ;]jfdf ;+nUg ;+:yfx? h:t}M wfld{s, ;f+:s[lts,

z}lIfs, k/f]ksf/L h:tf ;+:yfx?sf] lgodsf] kl/lwleq /xL ;~rfns x'g .

-%_ ;+/Ifssf] x}l;otdf /xg gx'g]

sd{rf/Lx?n] u|fxssf] hdLg tyf hfoh]yf ;DaGwL sf/f]af/df k|zf;s jf ;+/Ifssf] x}l;otn] ;+nUg x'g'

x'Fb}g . t/ sy+sbflrt o:tf] sfo{df ;+nUg x'g' k/]df sfo{sf/L k|d'vaf6 To;sf] lnlvt :jLs[lt lng'

kg]{5 .

-^_ kbsf] b'?kof]u ug{ gx'g]

sd{rf/Ln] cfˆgf] kb / gfd b'?kof]u u/L s'g} klg lsl;dsf] JolQmut kmfObf x'g] lqmofsnfkdf ;+nUg

x'g kfOg] 5}g . sd{rf/L jf lghsf gft]bf/n] ;d]t lghx? axfn /x]sf] Ohfhtkqk|fKt ;+:yf;Fu

sf/f]af/ ubf{ kfl/jfl/s ;DaGwsf] k|efj kfg{ kfOg] 5}g . ;fy}, ;fdfgx?sf] vl/b laqmL ubf{, ;]o/

nufot cGo k||Tofe"lt sf/f]af/df k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug{ kfOg] 5}g .

o;}u/L ;'g, rfFbL, ljb]zL ljlgdo / ljb]zL ;'/If0fkqx?sf] ;§fk§f ubf{ kbLo k|efj kfg{ kfOg] 5|}g .

-&_ ;'rgfsf] b'?kof]u ug{ gx'g]

sd{rf/Ln] Ohfhtkqk|fKt ;+:yfsf] sf/f]af/sf] l;nl;nfdf k|fKt s'g} klg ;'rgfsf] b'?kof]u ug{

tyf s'g} klg ;'rLs[t ePsf] sDkgL jf ;'rLs[t x'g afFsL /x]sf] sDkgLsf] lwtf]kq Joj;foLsf]

?kdf sf/f]af/df ;+nUg x'g kfOg] 5}g . lghx?n]] sfdsf] l;nl;nfdf afx]s cfk"m dftxtsf

sd{rf/LnfO{ ;d]t uf]Ko /fVg' kg]{ ;'rgf tyf clen]vsf] hfgsf/L lbg' x'Fb}g .

-*_ clen]v / sf/f]af/sf] k|ltj]bg /fVg' kg]{

Ohfhtkqk|fKt ;+:yfsf] n]vf ;DaGwL clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t x'g'kg]{5 . sd{rf/Ln]

cgflws[t ?kdf Ohfhtkqk|fKt ;+:yfsf] n]vf clen]v / sfuhftdf JolQmut ?kdf yk36 ug{

kfOg] 5}g . o:tf] u/]df lgh sd{rf/L k|rlnt sfg'g adf]lhd ;hfosf] efuLbf/ x'g]5 .

-(_ uf]klgotf sfod /fVg' kg]{

-s_ sd{rf/Ln] k|rlnt sfg'g adf]lhd u|fxssf] ;'rgf / u|fxs;Fu ePsf] sf/f]af/sf] uf]kgLotf

sfod /fVg' kg]{5 . lgh ;]jfaf6 lgj[Q eO;s]kl5 klg To:tf] sf/f]af/sf] uf]klgotf -

k|ltlnkL clwsf/, cGo kqfrf/, n]vf / u|fxs;Fu ePsf] cGo sf/f]af/sf] ljj/0f_ cfˆgf] jf

c? s;}sf] ljQLo :jfy{sf] nflu k|of]u ug{ kfOg] 5}g .

-v_ s'g} u|fxssf] Jofj;flos jf ljQLo ;'rgf u|fxssf] lnlvt :jLs[lt lnP/ cGo JolQm jf

;+:yfnfO{ lbg ;lsg] 5 .

t/, k|rlnt sfg'gsf] clwgdf /xL a}+lsË sf/f]af/ ;DaGwL ljj/0fx? t];|f] kIfnfO{ pknAw

u/fpFbf uf]kgLotf e+u ePsf] dflgg] 5}g .

-!)_ lgikIf / ;dfg Jojxf/ ug'{ kg]{

sd{rf/Lx?n] u|fxs;Fusf] ldqtf / ;DaGwaf6 k|efljt geO{ lgikIf Pjd\ ;dfgtfsf] cfwf/df

Jofj;flos sf/f]af/ ug'{ kg]{5 .

-!!_ lnlvt ?kdf hfgsf/L lbg' kg]{

Ohfhtkqk|fKt ;+:yfn] dfly n]lvP adf]lhdsf] sd{rf/Ln] cfr/0f ;DaGwL Joj:yf :jLsf/ u/]sf] tyf

cfjZos b]v]df cfˆgf] cfGtl/s sfo{ k|0ffnLsf] nflu yk cfr/0f ;DaGwL Joj:yf tof/ u/L ;f]

:jLsf/ u/]sf] hfgsf/L o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f

ljefunfO{ lnlvt ?kdf hfgsf/L lbg' kg]{5 .

-!@_ cfr/0f ;DaGwL Joj:yf kfngf eP÷gePsf] hfgsf/L lbg' kg]{

sd{rf/Ln] o; lgb]{zgdf tf]lsPsf cfr/0fx? clgjfo{ ?kdf kfngf u/] gu/]sf] ljj/0f cfly{s jif{

;dfKt ePsf] !% lbgleq clgjfo{ ?kdf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu /

187

;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 . s'g} sd{rf/Ln] pQm cfr/0fx?sf] kfngf gu/]df ;f]

;DaGwL ljj/0f / lghdfly ul/Psf] sf/jfxL af/]sf] hfgsf/L o; a}+ssf pko'{Qm ljefudf t'?Gt

k7fpg' kg]{5 .

-!#_ sd{rf/LnfO{ shf{ k|bfg ug]{ ;DaGwdf

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cfˆgf sd{rf/LnfO{ sd{rf/L ljlgodfjnLdf plNnlvt

;fk6L÷;'ljwfsf cltl/Qm cfˆg} jf cGo s'g} a}+s tyf ljQLo ;+:yfdf /flvPsf] d'2lt /l;b, ;'grfFbL tyf

g]kfn ;/sf/÷g]kfn /fi6« a}+sn] hf/L u/]sf] C0fkq÷art kqsf] lwtf]df shf{ k|bfg ug{ ;Sg]5 .

-!$_ Ohfhtkqk|fKt ;+:yfsf ;+:yfks jf ;~rfnssf Psf3/ kl/jf/sf ;b:o jf ! k|ltzt eGbf sd

;+:yfks ;]o/ wf/0f ug]{ ;]o/wgLn] ;f]xL ;+:yfdf sd{rf/Lsf] ?kdf sfo{ u/]sf] cj:yfdf To:tf] sd{rf/L

s'g} klg sd{rf/L o'lgogsf] kbflwsf/L eO{ sfo{ ug'{ x'Fb}g .

-!%_ s'g} klg a}+s tyf ljQLo ;+:yf / C0f c;"nL Gofoflws/0f nufot cGo lgsfox?af6 ul/g] lnnfd

a9fa9 nufot C0f c;"nL ;DjGwL sfo{x?df ;DalGwt a}+s tyf ljQLo ;+:yfsf sd{rf/L k|ToIf jf

ck|ToIf ?kdf ;xefuL x'g kfpg] 5}gg\ . a}+s tyf ljQLo ;+:yfn] cfkm\gf] sd{rf/L ;]jf ljlgodfjnLdf

;d]t ;f]xL cg'?k kl/dfh{g ug'{kg]{5 .

-!^_ Job Specification / Know Your Employee ;DaGwdf

;~rfng hf]lvd -Operational Risk_ Go'gLs/0fsf nflu Ohfhtkq k|fKt ;+:yfn] zfvf k|d'v

nufot Joj:Yffkg txsf kbflwsf/LnfO{ lhDd]jf/L ;'Dkbf lglZrt of]Uotf tyf cg'ej k'u]sfx?af6

sfo{;Dkfbg x'g] u/L :ki6 sfo{ljj/0f -Job Specification_ tof/ u/L nfu" ug'{ kg]{5 / sd{rf/L

;DaGwL ljj/0f lgoldt ?kdf cBfalws u/L clen]v /fVg'kg]{5 .

^= sd{rf/L bIftf clea[l4 ;DaGwdf M

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfkm\gf sd{rf/Lx?sf]] bIftf clej[l4sf nflu k|To]s jif{ s'n

sd{rf/L vr{sf] Go"gtd # k|ltzt /sd tflnd tyf j[lQ ljsf;df vr{ ug'{ kg]{5 . o:tf] vr{ ubf{

lgDgfg';f/sf zt{x? kfngf ug'{ kg]{5 M

-s_ tflnd tyf j[lQ ljsf; vr{sf] u0fgf ubf{ ut jif{sf] s'n sd{rf/L vr{nfO{ cfwf/ lng' kg]{5 .

-v_ tflnd tyf j[lQ ljsf; vr{af6 ;+:yfsf ;a} sd{rf/Lx?n] bIftf clej[l4df ;dfg cj;/ k|fKt

ug]{ u/L cfjZos Joj:Yff ldnfpg' kg]{5 .

-u_ ;~rfns ;ldltsf cWoIf, ;~rfns / k|d'v sfo{sf/L clws[tsf] ljb]z e|d0f ;DaGwL s'g} klg

vr{ / cfkm\gf] ;+:yfsf] tkm{af6 k|ltlglwTj ub}{ ;ef jf ;Dd]ngdf ;xefuL x'Fbfsf] k|ltlglw

d08nsf] vr{ o; cGtu{t ;dfj]z ug{ kfOg] 5}g .

-3_ k|fylds a}lsË sfo{ (Core Banking Functions) ;Fu k|ToIf ;DalGwt a9Ldf tLg dlxgf;Ddsf]

:jb]zL jf ljb]zL tflnd tyf uf]i7L ;DaGwL vr{ ;dfj]z ug{ kfOg]5 .

-ª_ tflnddf dgf]lgt÷;xefuL x'Fbf a}+ssf] lgodfg';f/ nfUg] vr{ o; cGtu{t ;dfj]z ug{ kfOg]5 .

-5_ tflnd k|bfos ;+:yfsf] 5g}f6 ubf{ To:tf] ;+:yfsf] Voflt, k|lti7f / ljZj;gLotfnfO{ cfwf/ agfpg'

kg]{5 .

-h_ :jb]zL tflnd tyf uf]i7Lsf] xsdf /fli6«o :t/sf a}+lsË tflnd k|bfos ;+:yfx? h:t}M g]zgn

a}+lsË OlG:6Ro"6, g]kfn rf6{8\ PsfpG6]G6; ;+:yf, g]kfn /fi6« a}+s, g]kfn ;/sf/n] cfof]hgf u/]sf

tflnd tyf uf]i7L, cg'lzIf0f sfo{qmd, ;]ldgf/ cflbdf ;xefuL u/fpFbf nfUg] vr{ tyf ;+:yf

cfkm}n] tflnd ;~rfng ubf{ nfUg] vr{nfO{ tflnd tyf j[lQ ljsf; vr{df ;dfj]z ug{ kfOg]5 .

;fy}, a}+s tyf ljQLo ;+:yfn] cfˆg} cfjf;Lo tflnd s]Gb| dfkm{t\ tflnd ;~rfng ubf{ nfUg]

vr{x? o; cGtu{t ;dfj]z ug{ kfOg]5 .

-em_ syd sbflrt\ rfn' cfly{s jif{ @)&#÷&$ df sd{rf/Lx?sf]] bIftf clej[l4df tf]lsP cg';f/ vr{

x'g g;s]df To:tf] afFsL /sdnfO{ sd{rf/Lsf]] bIftf clej[l4 sf]ifdf hDdf u/L cfufdL cfly{s jif{

@)&$÷&% df vr{ ug{' kg]{5 .

188

-`_ a}+s tyf ljQLo ;+:yfsf ;~rfns ;ldltn] sd{rf/Lx?sf]] bIftf clej[l4 ;DaGwdf sfo{ljlw agfO{

nfu' ug'{ kg]{5 / To:tf] sfo{ljlwsf] !÷! k|lt a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt

;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .

&= cfGtl/s ;ldlt÷pk–;ldlt ;DaGwL Joj:yf

-!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf @@, @^, @&, ^) / ^! df ePsf] Joj:yf

cg';f/ ;~rfns ;ldltn] cfˆgf] hjfkmb]xLdf b]xfo adf]lhd x'g] u/L ;ldlt÷pk–;ldlt u7g u/L

sfd, st{Jo / clwsf/ ;d]t tf]Sg' kg]{5M .

-s_ a}+s tyf ljQLo ;+:yfn] cfˆgf] sfd sf/jfxLnfO{ k|efjsf/L ?kdf ;~rfng ug{ ;~rfnssf]

;+of]hsTjdf b]xfosf ;ldlt jf pk–;ldlt dfq u7g ug{ ;Sg]5 .

n]vfk/LIf0f ;ldlt

hf]lvd Joj:yfkg ;ldlt

sd{rf/L ;]jf ;'ljwf ;ldlt

;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldlt

-v_ v08 -s_ df h'g;'s} s'/f n]lvPsf] ePtf klg s'g} vf; k|of]hgsf] nflu ;do tf]sL u}/

sfo{sf/L ;~rfnssf] ;+of]hsTjdf pk–;ldlt u7g ug{ eg] afwf k'u]sf] dfgLg] 5}g .

-u_ ;~rfns ;ldltsf cWoIf ;~rfns ;ldlt afx]s cGo s'g} klg cfGtl/s ;ldlt jf pk–

;ldltdf ;dfj]z x'g kfpg] 5}g .

-3_ v08 -s_ adf]lhd ;ldlt u7g ubf{ n]vfk/LIf0f ;ldltdf # hgf / cGo ;ldltdf

cfjZostf cg';f/ cfdGq0f ul/g] ljz]if1 JolQm ;lxt sDtLdf # b]lv a9Ldf % hgf;Dd

;b:o x'g ;Sg]5g\ .

-ª_ ;DalGwt ;+:yfn] ;a} ;~rfnsx?sf] of]Uotf / cg'ej v'n]sf] Profile tof/ u/L ;f]sf]

cfwf/df ;~rfnsx?nfO{ pko'Qm ;ldltdf /fVg] Joj:yf ug'{ kg]{5 .

-r_ pko{'Qm adf]lhd # j6f ;ldlt sfod x'g] u/L o; a}+saf6 kl/kq hf/L x'g' eGbf cufl8

ljleGg ljlgodfjnLx?df ePsf] Joj:yf cg';f/ ;~rfnsx?n] k|ltlglwTj ug]{ u/L u7g

ePsf ;ldltnfO{ Joj:yfkg cGtu{t u7g ug]{ Joj:yf ldnfpg' kg]{5 .

-5_ ;ldltsf ;b:ox?sf] a}7s eQf ;~rfns ;ldltsf ;b:on] kfpg] a}7s eQf eGbf a9L

gx'g] u/L tf]Sg' kg]{] 5 .

-h_ gfoj sfo{sf/L k|d'v kbdf a9'jf jf gofF kbk"lt{ k|lqmofaf6 lgo'lQm ubf{ sfo{sf/L k|d'vsf]

l;kmfl/;df ;ldltn] ug'{kg]{5 . gfoj sfo{sf/L k|d'v eGbf tNnf] txsf sd{rf/Lsf] a9'jf jf

gofF kbk"lt ubf{{ gfoj sfo{sf/L k|d'vsf] ;+of]hsTjdf ul7t kbk"lt{ ;ldltsf] l;kmfl/;df

sfo{sf/L k|d'vn] ug]{5 .

t/, gfoj sfo{sf/L k|d'v eGbf lgs6t\d tNnf] jf gfoj sfo{sf/L k|d'v ;dfg kbdf a9'jf

ubf{ sfo{sf/L k|d'vsf] l;kmfl/;df ;+:yfsf] sd{rf/L ljlgodfjnLdf ePsf Joj:yfsf]

clwgdf /xL ;+rfns ;ldltn] ug'{ kg]{5 .

-em_ Pp6f ;ldltdf ;+of]hs /x]sf] ;~rfns csf]{ ;ldltdf ;+of]hs x'g kfpg] 5}g .

-`_ cfGtl/s n]vfk/LIf0f ljefusf k|d'v / sd{rf/Lx?sf] sfo{;Dkfbg d"NofÍg qmdzM

n]vfk/LIf0f ;ldltn] / n]vfk/LIf0f ljefusf k|d'vn] ug]{ u/fpg] Joj:yf ug'{ kg]{5 .

-@_ n]vfk/LIf0f ;ldlt ;DaGwL Joj:yf M

;~rfns ;ldltn] u}/ sfo{sf/L ;~rfnssf] dftxtdf Pp6f n]vfk/LIf0f ;ldlt u7g ug'{ kg]{5 .

;f] ;ldltsf] ;b:o–;lrj cfGtl/s n]vfk/LIf0f ljefusf] k|d'v x'g]5 . ;f] ;ldltn] ;+:yfsf] cfly{s

cj:yfsf] ;dLIff, cfGtl/s lgoGq0f, n]vfk/LIf0f ;DaGwL sfo{qmd / n]vfk/LIf0fsf] kl/0ffd

;DaGwdf lj:t[t 5nkmn u/L Ohfhtkqk|fKt ;+:yfsf] Joj:yfkgnfO{ cfjZos lgb]{zg lbg]5 .

Ohfhtkqk|fKt ;+:yfsf cfGtl/s / afx\o n]vfkl/Ifsx?n] ;f] ;ldltdf l;w} kx'Fr /fVg ;Sg]5g\ .

lghx?n] k]z ug]{ k|ltj]bg / o; ;ldltsf] k|ltj]bg pk/ Ohfhtkqk|fKt ;+:yfsf] ;~rfns

189

;ldltn] lj:t[t 5nkmn ug'{ kg]{5 . Ohfhtkqk|fKt ;+:yfdf u7g x'g] n]vfk/LIf0f ;ldltdf

sfo{sf/L k|d'vnfO{ ;b:osf] ?kdf /fVg kfOg] 5}g t/ cfjZostf k/]sf] cj:yfdf cfdlGqt

;b:osf] ?kdf af]nfpg afwf k'u]sf] dflgg] 5}g .

;ldltsf] k|d'v pQ/bfloTj

-s_ k|rlnt sfg'g adf]lhd Ohfhtkqk|fKt ;+:yfsf] ;du| ljQLo cj:yf, cfGtl/s lgoGq0f,

n]vfk/LIf0f of]hgf / cfGtl/s n]vfk/LIf0fdf cf}++NofOPsf ljifox?df cfjlws ?kdf ;dLIff

u/L ;f] ;DaGwdf ckgfpg' kg]{ sbd af/] Joj:yfkgnfO{ cfjZos lgb]{zg lbg] / ;f] ;DaGwL

;'emfj ;~rfns ;ldltdf k]z ug]{ .

-v_ afx\o n]vfkl/Ifsn] k]z u/]sf] n]vfk/LIf0f k|ltj]bgdf cf}+NofOPsf a'Fbf÷s}lkmotx? pk/

;dLIff u/L ;'wf/fTds sbd rfNg Joj:yfkgnfO{ lgb]{zg lbg] .

-u_ g]kfn /fi6« a}+saf6 lg/LIf0f tyf ;'kl/j]If0f u/L k|ltj]bgdf cf}NofOPsf a'Fbf÷s}lkmotx?sf]

sfof{Gjog eP÷gePsf] ;DaGwdf ;dLIff ug]{ tyf tL ljifox?sf] clen]v u/L ;~rfns

;ldltnfO{ hfgsf/L u/fpg] .

-3_ Ohfhtkqk|fKt ;+:yfsf] jflif{s ljQLo ljj/0fnfO{ ;xL / oyfy{ agfpg Joj:yfkgnfO{

;xof]u ug]{ .

-ª_ Ohfhtkqk|fKt ;+:yfsf] sf/f]af/sf] x/–lx;fj ;xL / oyfy{ ePsf] ;DaGwdf ;~rfns

;ldltnfO{ ljZj:t t'Nofpg'sf] ;fy} ;Defljt bfloTj / shf{ juL{s/0f u/L ;f]sf] nflu /fVg'

kg]{ Joj:yf ;DaGwdf lgoldt ?kdf ;dLIff ug]{ .

-r_ k|rlnt sfg'g tyf g]kfn /fi6« a}+saf6 hf/L ul/Psf lgodg Joj:yfx? kfngf u/]÷gu/]sf]

;DaGwdf ;ldltn] ;dLIff ug'{sf ;fy} ;f] ;DaGwL Aoxf]/f cfˆgf] k|ltj]bgdf pNn]v ug'{ kg]{ .

-5_ cfGtl/s n]vfk/LIf0f ;DaGwL lj:t[t sfo{ k|0ffnL tof/ u/L ;f]sf] cfwf/df cfGtl/s

n]vfk/LIf0f u/fpg' kg]{ .

-h_ Ohfhtkqk|fKt ;+:yfsf] sfd sf/jfxLdf lgoldttf, ldtJolotf, cf}lrTotf, k|efjsfl/tf

h:tf s'/fx? cjnDag eP÷gePsf] af/] ;dLIff u/L ;~rfns ;ldltnfO{ cfjZos ;'emfj

lbg] .

-em_ Ohfhtkqk|fKt ;+:yfsf] q}dfl;s ljQLo ljj/0fsf] ;dLIff u/L ;~rfns ;ldlt ;dIf

k|ltj]bg k]z ug]{ .

-`_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ^! / sDkgL P]g, @)^# sf] bkmf !^% df

pNn]v ePsf sfo{x? ug]{ .

-#_ ;~rfns ;ldltn] sd{rf/L Joj:yfkg / ;]jf ;'ljwf ;ldlt tyf hf]lvd Joj:yfkg ;ldltsf] sfo{

ljj/0f o;} lgb]{zgsf] qmdzM cg';"rL – ^=! / cg';"rL – ^=@ df plNnlvt sfo{ ljj/0fnfO{ cfwf/

dfgL tf]lslbg' kg]{5 .

*= cfˆgf ;~rfns, ;+:yfks, k|d'v sfo{sf/L clws[t, ;]o/wgL, lwtf] d"NofÍgstf{, n]vfk/LIfs, sfg"gL

;Nnfxsf/, sd{rf/L Pjd\ lgh;Fu ;DalGwt kmd{nfO{ shf{ k|bfg ug{ aGb]h ;DaGwL Joj:yf M

-s_ b]xfosf cj:yfdf Ohfhtkqk|fKt ;+:yfsf ;~rfnsnfO{ shf{ ;fk6L÷u}/ sf]ifdf cfwfl/t ;'ljwf

k|bfg ug{ aGb]h ul/Psf] 5 M–

-!_ ;~rfns / lghsf] Psf3/ kl/jf/sf ;b:onfO{,

-@_ ;~rfns jf lghsf] Psf3/ kl/jf/sf ;b:o Joj:yfks, ;fe]mbf/, Ph]G6 jf hdfgtstf{

ePsf] jf lghsf] k|ToIf ljQLo :jfy{ ePsf] JolQm, kmd{, sDkgL jf ;+:yfnfO{,

-#_ ;~rfns jf lghsf Psf3/ kl/jf/sf ;b:on] !) k|ltzteGbf a9L ;]o/ lnPsf] kmd{,

sDkgLnfO{ / ;+:yfnfO{,

-$_ ;~rfns jf lghsf Psf3/ kl/jf/sf ;b:o hdfgt a;]sf] JolQm, kmd{ sDkgLnfO{ jf

;+:yfnfO{ .

190

-v_ b]xfosf cj:yfdf Ohfhtkqk|fKt ;+:yfsf ;+:yfks, ;]o/wgL, n]vfk/LIfs, sfg"gL ;Nnfxsf/ tyf

sd{rf/LnfO{ shf{ tyf u}/sf]ifdf cfwfl/t ;'ljwf k|bfg ug{ aGb]h ul/Psf] 5 M–

-!_ ;+:yfks jf ;+:yfks ;d'xsf ;]o/wgL jf r'Qmf k'FhLsf] s'n ;]o/sf] Ps k|ltzteGbf a9L

;]o/ lnPsf ;]o/wgL tyf lghsf kl/jf/sf ;b:o / sd{rf/LnfO{,

-@_ ;+:yfks, Ps k|ltzt jf ;f]eGbf a9L ;]o/ lnPsf JolQm÷kmd{÷sDkgL÷;+:yf, sfo{sf/L

k|d'v, axfnjfnf n]vfkl/Ifs, sfg"gL ;Nnfxsf/ tyf sd{rf/L jf To:tf JolQmsf] kl/jf/sf

;b:o jf ;~rfns dgf]lgt jf lgo'lQm ug]{ clwsf/ kfPsf kmd{, sDkgL jf ;+:yfnfO{ ,

t/, ljutdf s'n r'Qmf k'FhLsf] Ps k|ltzt eGbf sd ;]o/ wf/0f u/]sf Ohfhtkqk|fKt

;+:yfsf ;+:yfks jf ;+:yfks ;d'xsf ;]o/wgLnfO{ k|bfg ePsf] shf{ tyf u}/ sf]ifdf

cfwfl/t ;'ljwfsf] lj:t[t ljj/0f jfli{fs ljQLo ljj/0fdf v'nfpg' kg]{5 .

-#_ r'Qmf k'FhLsf] ;]o/sf] Ps k|ltzteGbf a9L ;]o/ lnPsf] ;]o/wgL / Ohfhtkqk|fKt ;+:yfsf

sd{rf/L ;fem]bf/ ePsf] jf hdfgt a;]sf] jf cGo lsl;dsf] ljQLo :jfy{ ePsf] JolQm,

kmd{, sDkgL jf ;+:yfnfO{,

-$_ o; a}+sn] lgb]{zg lbPsf]df afx]s Ps k|ltzt eGbf a9L ;]o/ wf/0f u/]sf ;]o/wgL /

sd{rf/Ln] bz k|ltzteGbf a9L ;]o/ lnO{ dtflwsf/ lnPsf] kmd{, sDkgL jf ;+:yfnfO{,

-u_ Ohfhtkqk|fKt ;+:yfsf ;+:yfks, ;~rfns, sfo{sf/L k|d'v / lghsf] kl/jf/sf ;b:ox?sf]

:jfldTjdf /x]sf] ;DklQsf] lwtf]df ;f]xL ;+:yfaf6 lwtf] /fvL shf{ k|jfx ug{ kfOg] 5}g .

t/, Ohfhtkqk|fKt ;+:yfsf] cfˆg} d'2lt lgIf]k /l;b / zt k|ltzt gub dflh{gdf hdfgt hf/L

ug{ tyf g]kfn ;/sf/ tyf g]kfn /fi6« a}+s C0fkqsf] lwtf]df shf{ k|bfg ug{ o; v08df ePsf]

s'g} klg Joj:yfn] afwf k'¥ofpg] 5}g .

-3_ sfo{sf/L k|d'v / Ohfhtkqk|fKt ;+:yfsf sd{rf/Lx?nfO{ Ohfhtkqk|fKt ;+:yfsf] sd{rf/L

ljlgodfjnL cg';f/ ;'ljwfo'Qm ;fk6L k|bfg ug{ of] lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .

pko{'Qm Joj:yfsf cltl/Qm ;/sf/sf] 3f]lift p2]Zo k'/f ug{ :yfkgf ePsf ljsf;d"ns ;+:yf jf

sDkgLnfO{ shf{ k|bfg ug{ o; a}+sn] 5'6 lbg ;Sg]5 .

-ª_ Ohfhtkqk|fKt ;+:yfn] cfˆgf] ;+:yfsf] ;+:yfks÷;~rfns÷sd{rf/L tyf lghsf] Psf3/ kl/jf/sf]

;b:osf] r]s vl/b ug{ kfOg] 5}g .

-r_ Ohfhtkqk|fKt ;+:yfn] shf{ k|jfxsf qmddf lwtf] d'Nof+sg ug{sf nflu tof/ u/]sf] ;"rLdf /x]sf

lwtf] d"NofÍgstf{nfO{ shf{ ;fk6L÷u}/ sf]ifdf cfwfl/t ;'ljwf k|bfg ug{ kfOg] 5}g .

-5_ pk/f]Qmsf] Joj:yf cg'kfngf ug]{ k|of]hgsf] nflu Ohfhtk|fKt a}+s tyf ljQLo ;+:yfx?n] ;Da4

kIfx? -Related Parties_ sf] ;"rL tof/ ug'{kg]{5 .

(= cfrf/;+lxtf tyf ;'zf;g ;DaGwL Joj:yf

!= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?sf] ;d]t ;'zf;g sfod ug]{ sfo{df e'ldsf /x]sf] x'Fbf

;'zf;g P]gsf] efjgf cg';f/ cf–cfˆgf] ;+:yfdf cfrf/;+lxtf lgdf{0f u/L nfu" ug'{ kg]{5 .

@= cf–cfˆgf] ;+:yfdf ;'zf;g OsfO u7g u/L ;'zf;gsf] l:yltaf/] dfl;s ?kdf cg'udg ub}{ hfg'

kg]{5 .

#= o; a}+ssf] lg/LIf0f k|ltj]bgdf p7fOPsf laifox?nfO{ tbf?stfsf ;fy sfof{Gjog ug'{ kg]{5 .

!)= :jM3f]if0ff ;DaGwL Joj:yf

-s_ Ohfhtkqk|fKt ;+:yfsf ;~rfnsx?n] cfˆgf] af/]df o;};fy ;+nUg :j3f]if0ff -Self-Declaration_

u/]÷u/fPsf] ljj/0f -cg';"rL ^=#_ ;lxtsf] hfgsf/L tyf ;DalGwt ;+:yfn] cfˆgf ;~rfnsx?sf]

;DaGwdf tof/ u/]sf] btf{÷nut lstfasf] 9fFrf -cg';"rL ^=$_ ;lxtsf] ljj/0f o; a}+sdf k]z

ug'{ kg]{5 .

-v_ a}+s tyf ljQLo ;+:yfn] cfˆgf] ;+:yfsf] ;~rfnsn] cfkm" jf cfˆgf] kl/jf/sf ;b:o tyf cfˆgf] jf

kl/jf/sf] :jfldTjdf /x]sf] kmd{÷sDkgLsf] gfddf ljleGg a}+s tyf ljQLo ;+:yfx?af6 lnPsf] shf{

191

;DaGwL :j3f]if0ff ljj/0f jflif{s ?kdf cfly{s jif{ ;dfKt ePsf] ldltn] #% lbgleq ;~rfns

;ldltdf k]z u/L cBfjlws u/L /fVg' kg]{5 .

!!= Ohfhtkqk|fKt ;+:Yffx?n] cfˆgf] lgodfjnLdf tf]lsP adf]lhd ;~rfns ;ldltsf] cWoIf, ;~rfns,

j}slNks ;~rfns a}7sdf pkl:yt eP afkt kfpg] a}7s eQf, ;~rfns sfo{sf/L eO{ sfo{ u/]df

kfl/>lds ;d]t / 6]lnkmf]g, df]jfOn tyf kqklqsf vr{ Pjd\ ;+:yfsf] sfddf :jb]z / ljb]zdf e|d0f

ubf{ nfUg] vr{ h:tf cGo ;'ljwf afx]s u}/sfo{sf/L cWoIf tyf cGo ;~rfnsx?n] JolQmut kmfObf x'g]

cfly{s / u}/ cfly{s s'g} klg k|s[ltsf ;'ljwf lng kfOg] 5}g . o;/L cfly{s / u}/ cfly{s ;'ljwf lnPsf]

v08df a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf @# sf] pkbkmf -!_ sf] Joj:yf pNn+3g u/]sf]

dfgL ;DalGwt ;~rfnsaf6 c;'npk/ ul/g]5 .

!@= Ohfhtkqk|fKt ug]{ qmddf /x]sf a}+s tyf ljQLo ;+:yfsf k|:tfljt ;~rfns÷jf k|aGw ;~rfnsx?n]

ljQLo sf/f]af/ ug]{ Ohfhtkqk|fKt gu/];Dd s'g} klg k|sf/sf] kfl/>lds, eQf tyf cGo cfly{s

;'ljwfx? lng kfOg] 5}g . k|:tfljt ;+:yfdf sfo{/t sd{rf/Lx?n] k|:tfljt ;~rfns ;ldltn] lg0f{o u/]

adf]lhdsf] kfl/>lds lng eg] afwf kg]{5}g . ljQLo sf/f]af/sf] Ohfhtkqk|fKt u/L ;s]sf t/

;j{;fwf/0fdf ;fj{hlgs ;]o/ lgisfzg gu/]sf ;+:yfsf ;~rfns, k|aGw ;~rfns tyf k|d'v sfo{sf/L

clws[t nufotsf clwsf/Lx?n] k|fKt ug]{ kfl/>lds, eQf tyf cGo cfly{s ;'ljwfx? pQm ;+:yfsf]

;j{;fwf/0f ;]o/wgLsf] k|ltlglwTj ePsf] k|yd ;fwf/0f;ef ;DkGg geP;Dd j[l4 ug{ kfO{g] 5}g .

!#= clVtof/ k|fKt lgsfon] s'g} JolQm tyf lgh ;xefuL x'g] jf ePsf] ;fem]bf/L kmd{, sDkgL tyf ;+:yfx?

;d]tnfO{ ljkIfL agfO{ d'2f bfo/ u/]df ;f] JolQm tyf lghsf ;fem]bf/L kmd{nfO{ n]vfk/LIfsdf lgo'Qm

ug{ kfOg] 5}g . t/, ;kmfO{ kfPsf] v08df cflwsfl/s kq k|fKt eP kl5 n]vfk/LIfsdf lgo'Qm ug{

;lsg]5 . d'2f bfo/ x'g'eGbf cufl8 a}+s jf ljQLo ;+:yfsf] ;fwf/0f;efaf6 n]vfk/LIfs lgo'lQm ePsf]

xsdf eg] sfd ;DkGg ug{ o; Joj:yfn] s'g} afwf kg]{ 5}g .

!$= -!_ Ohfhtkqk|fKt ;+:yfsf ;~rfns, k|d'v sfo{sf/L clws[t jf Joj:yfkg txsf] kbflwsf/Ln] lzIff

shf{, xfo/ kr]{h shf{, 3/ shf{ jf 3/fo;L k|of]hgsf ;fdu|L shf{ afx]s lghx?sf] JolQmut gfddf

cGo s'g} lsl;dsf shf{ lng kfpg] 5}gg\ .

t/ ;/sf/L C0fkqsf] lwtf]df jf Credit Card cGtu{t shf{ lng o; Joj:yfn] afwf k'¥ofPsf] dflgg]

5}g .

-@_ Ohfhtkqk|fKt ;+:yfn] s'g}klg Ohfhtkqk|fKt ;+:yfsf sfo{sf/L k|d'v jf Joj:yfkg txsf]

kbflwsf/Lsf] clwsf+z :jfldTj /x]sf] kmd{, sDkgL jf ;+:yfdf s'g} klg lsl;dsf] shf{ k|jfx ug{ ;Sg]

5}gg\ . of] lgb]{zg hf/L x'g'k"j{ k|jfx eO{;s]sf] shf{sf] xsdf e'QmfgL cjlw ;dfKt eO{ ;s]kl5 gjLs/0f

ug{ kfOg] 5}g . o; k|of]hgsf] nflu clwsf+z :jfldTj eGgfn] %) k|ltzt eGbf a9L :jfldTj ePsf] kmd{,

sDkgL jf ;+:yf ;Demg' kb{5 .

!%= a}+s tyf ljQLo ;+:yfsf] Ps k|ltzt jf ;f] eGbf a9L ;]o/ wf/0f u/]sf ;]o/wgL jf lghsf] JolQmut jf

;fem]bf/L kmd{n] n]vfk/LIf0f u/]sf] kmd{÷sDkgL÷;+:yfnfO{ ;DalGwt a}+s tyf ljQLo ;+:yfn] C0f k|bfg

ug{ kfOg] 5}g .

!^= a}+s tyf ljQLo ;+:yfn] ;+:yfut ;fdflhs pQ/bfloTj ;DaGwL sfo{df yk lqmofzLn x'g cfˆgf] x/]s

cfly{s jif{sf] v'b d'gfkmfsf] sDtLdf ! k|ltzt /sd 5'§\ofO{ ;+:yfut ;fdflhs pQ/bfloTj sf]if v8f

u/L hDdf ug'{ kg]{5 . ;f] sf]ifdf hDdf ePsf] /sd lgDgfg';f/ x'g] u/L csf]{ cfly{s jif{ vr{ ug]{ Joj:yf

ldnfpg' kg]{5 .

-s_ ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf hDdf ePsf] /sdaf6 lgDg If]qx?df x'g] vr{ Joxf]g{

;lsg]5 M

-!_ ;fdflhs kl/of]hgfx?df x'g] vr{ M lzIff, :jf:Yo, b}jL k|sf]k Joj:yfkg, jftfj/0f ;+/If0f,

;f+:s[lts k|a4{g, b'u{d If]qdf k"jf{wf/ ;'wf/, ;fdflhs ?kn] lk5l8Psf ju{sf] cfo cfh{g

Ifdtf clea[l4, ljQLo ;fIf/tf, u|fxs ;+/If0f ;DaGwL sfo{qmd cflbdf ug]{ k|ToIf tyf

ck|ToIf vr{ . kl/of]hgf 5gf}6 ubf{ ;DalGwt If]qdf sfo{ ul//x]sf ljlzli6s[t ;+:yfx?af6

;fj{hlgs ;"rgf dfkm{t\ k|:tfj dfu u/L 5gf}6 ug'{ kg]{5 .

192

-@_ k|ToIf cg'bfg vr{ M clt ljkGg ju{sf nflu lzIff tyf :jf:Yodf x'g] vr{ Joxf]l/lbg] u/L x'g]

k|ToIf cg'bfg vr{ jf To:tf If]qdf ;+nUg tyf lqmoflzn ;+:yfx?sf] ef}lts ;+/rgf lgdf{0f,

;fwg vl/b ;~rfng vr{ cflbdf lbOg] k|ToIf cg'bfg vr{ .

-#_ lbuf] ljsf; nIo M g]kfnsf] lbuf] ljsf; nIo, @)!^–@)#) -Sustainable Development

Goals, 2016-2030_ n] klxrfg u/]sf !& j6f If]qx?df tf]lsPsf nIox?sf] k|flKtdf ;xof]u

x'g] u/L ul/g] cGo k|ToIf tyf ck|ToIf vr{x? .

-$_ a}+s tyf ljQLo ;+:yfn] cfkm\gf] ;+:yfdf sfo{/t sd{rf/Lx?sf nflu Child Day Care Centre

sf] Joj:yf ubf{ nfUg] vr{ .

-v_ ;+:yfsf] a|f08 k|j4{g x'g] u/L ul/g] vr{ o; sf]ifaf6 Joxf]g{ kfOg] 5}g . t/, ;+:yfut ;fdflhs

pQ/bfloTjdf u/]sf] vr{df ;+:yfsf] gfd ;f}hGosf] ?kdf pNn]v ug{ eg] afwf k'u]sf] dflgg] 5}g .

-u_ a}+s tyf ljQLo ;+:yfn] ;+:yfut ;fdflhs pQ/bfloTjdf vr{ ubf{ Ps} ef}uf]lns If]q tyf laifo

-h:t}M lzIff, :Jff:Yo cflb_ df dfq ;Lldt geO{ cfkm\gf] sfo{If]qleqsf ljleGg ef}uf]lns If]q tyf

laifox?df Gofof]lrt 9Ën] vr{ ug]{ Joj:yf ldnfpg' kg]{5 .

-3_ ;~rfns ;ldltsf ;b:ox?nfO{ JolQmut tyf /fhg}lts nfe x'g] u/L vr{ ug{ kfOg] 5}g .

-ª_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltn] ;+:yfut ;fdflhs pQ/bfloTjsf nflu

o; Joj:yf cg';f/ klxrfg x'g] If]qx?, ;f] If]qdf vr{sf nflu k|fKt x'g] k|:tfj d"NofÍg ug]{ k|lqmof,

sf]ifsf] ;~rfng tyf Joj:yfkg k|lqmof nufotsf laifox? ;d]6L 5'§} sfo{ljlw agfO{ nfu' ug'{

kg]{5 .

-r_ a}+s tyf ljQLo ;+:yfn] o:tf] sf]ifsf] Joj:yf tyf ;f]af6 ePsf] vr{ ;DaGwL hfgsf/L cfˆgf] jflif{s

ljQLo ljj/0fsf] n]vf ;DaGwL l6Kk0fL cGtu{t v'nfpg' kg]{5 .

!&= ;DklQ ljj/0f tyf :jM3f]if0ff ;DaGwL Joj:yf

Ohfhtkqk|fKt ;+:yfn] cfkmgf ;~rfns, k|d'v sfo{sf/L clws[t tyf clws[t :t/sf sd{rf/Lx? /

lghsf kl/jf/sf] gfddf /x]sf] rncrn ;DklQ / a}+s tyf ljQLo ;+:yfaf6 lnPsf] C0fsf] ljj/0f x/]s

cfly{s jif{ ;dfKt ePsf] #% lbgleq cBfjlws u/L /fVg'kg]{5 . ;fy}, Ohfhtkqk|fKt ;+:yfn] k|d'v

sfo{sf/L clws[t tyf clws[t :t/sf sd{rf/Lx? lgo'lQm ubf{ o; lgb]{zgsf] cg';"rL g+= ^=% adf]lhdsf]

:jM3f]if0ff u/L u/fO{ clen]v /fVg' kg]{5 .

!*= Ohfhtkqk|fKt ;+:yfn] Core Banking Services sf nflu cfp6;f];{ dfkm{t lgo'Qm sd{rf/Laf6

sfo{;Dkfbg ug{÷u/fpg kfOg] 5}g .

!(= vf/]hL / jrfpm


PsLs[t lgb]{zg, @)&# sf] ;+:yfut ;'zf;g ;DaGwL Joj:yf O=k|f=lgb]{zg g+= ^÷)&# adf]lhdsf]

lgb]{zg tyf ;f] kZrft ldlt @)&$ ;fpg ( ut] ;Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{

kl/kqx? .



193

cg';"rL–^=!

sd{rf/L ;]jf ;'ljwf ;ldlt ;DaGwL Joj:yf

u7g Joj:yf

;~rfns ;ldltn] Ps hgf u}/ sfo{sf/L ;~rfnssf] ;+of]hsTjdf Pp6f æsd{rf/L ;]jf ;'ljwf ;ldltÆ u7g

ug{ ;Sg]5 . pQm ;ldltdf ;+:yfsf] k|d'v sfo{sf/L clws[t, ] n]vf ;DaGwL ljefusf ljefuLo k|d'v ;b:o,

hgzlQm ;DaGwL ljefusf ljefuLo k|d'v ;b:o ;lrj x'g]5g\ .

;ldltsf] sfd st{Jo / pQ/bfloTj

-s_ Ohfhtkqk|fKt ;+:yfsf] ækfl/>lds lgwf{/0f gLltÆ th'{df ug{ ;~rfns ;ldltnfO{ cfjZos ;xof]u

ug]{ .

-v_ ;ldltn] ;do ;dodf ;Dk"0f{ sd{rf/Lx?sf] kfl/>lds ;+/rgfsf] cWoog tyf ljZn]if0f ug]{ / ahf/sf]

kfl/>lds ;+/rgfdf cfPsf] kl/jt{gn] Ohfhtkqk|fKt ;+:yfdf kfg]{ k|efjsf ;DaGwdf lgoldt ?kn]

cWoog u/L ;~rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ .

-u_ Ohfhtkqk|fKt ;+:yfsf] ækfl/>lds lgwf{/0f gLltÆ adf]lhd k|rlnt sfg'g tyf gLlt lgb]{zgdf plNnlvt

Joj:yfx?sf] kfngf x'g] u/L k|d'v sfo{sf/L clws[t nufot ;Dk"0f{ sd{rf/Lx?sf] kfl/>lds j[l4 ug'{ kg]{

b]lvPdf ;f]sf] cfwf/x? ;lxt ;~rfns ;ldltdf l;kmfl/z ug]{ .

-3_ Ohfhtkqk|fKt ;+:yfsf sd{rf/Lx?n] ;Dkfbg ug'{ kg]{ sfo{ ljj/0f, nIo / k|ult d"NofÍgsf kl/;"rsx?

;d]t ljsf; u/L ;f] adf]lhd lghx?sf] sfo{;Dkfbg d"NofÍg k|0ffnLsf] k'g/fjnf]sg ug]{ .

-ª_ hgzlQm Joj:Yffkg ;DaGwL sfo{x? egf{, 5gf}6, lgo'lQm, kb:yfkgf, ;?jf, a9'jf, j[lQ ljsf;,

sfo{;Dkfbg d"NofÍg, k'/:sf/ tyf ;hfo / >d ;DaGw ;DaGwL of]hgf, gLlt tyf dfkb08x? tof/ u/L

;~rfns ;ldlt ;dIf k]z ug]{ .

-r_ sd{rf/L gLlt tyf sfo{/t sd{rf/L ;+/rgfsf] ;dLIff ug]{ / Succession Planning tof/ u/L :jLs[ltsf

nflu ;~rfns ;ldlt ;dIf l;kmfl/z ug]{ .

-5_ k|d'v sfo{sf/L clws[t cfkm';+u ;DalGwt ;]jf ;'ljwf ;DaGwdf ;ldltsf] a:g] a}7sdf efu lng kfpg]

5}gg\ .

194

cg';"rL–^=@

hf]lvd Joj:yfkg ;ldlt ;DaGwL Joj:yf

u7g Joj:yf

;~rfns ;ldltn] Ps hgf u}/ sfo{sf/L ;~rfnssf] ;+of]hsTjdf Pp6f hf]lvd Joj:yfkg ;ldlt u7g ug'{

kg]{5 . ;ldltsf] ;b:ox? dWo] ;~rfng -ck/];g_ ljefusf ljefuLo k|d'v ;b:o / shf{ ljefusf ljefuLo

k|d'v jf hf]lvd Joj:yfkg ;DaGwL sfo{ ug]{ cnUu} OsfO{ ePdf ;f]sf] k|d'v ;b:o ;lrj x'g]5 . n]vfk/LIf0f

;ldltsf ;+of]hs hf]lvd Joj:yfkg ;ldltsf] kb]g ;b:o x'g]5 . ;ldltsf] a}7s tLg dlxgfdf sDtLdf Ps

k6s a:g' kg]{5 .

;ldltsf] sfd st{Jo / pQ/bfloTj

-s_ ljBdfg hf]lvd klxrfg tyf Joj:yfkg k|0ffnLsf] kof{Kttf / pko'Qmtf ;DaGwdf ;~rfns ;ldltnfO{

hfgsf/L u/fpg] / pko'Qm k|0ffnLsf] ljsf;sf nflu ;'emfj lbg] .

-v_ Jofj;flos ultljlwdf lglxt hf]lvdsf] :t/, hf]lvd axg Ifdtf, hf]lvd Joj:yfkgsf] nflu ljsf;

u/]sf] /0fgLlt, gLltut Joj:yf / dfu{bz{gsf] lgoldt k'g/fjnf]sg u/L ;f]sf] kof{Kttfsf ;DaGwdf

;~rfns ;ldltdf ;'emfj k]z ug]{ .

-u_ Joj:yfkgaf6 lgoldt ?kdf hf]lvd Joj:yfkg k|ltj]bg lnO{ hf]lvdsf] cf+sng, d"NofÍg, lgoGq0f tyf

cg'udg s] s;/L eO/x]sf] 5 ;f] ;DaGwdf 5nkmn ug]{ / ;~rfns ;ldltdf cfjZos ;'emfj k]z ug]{ .

-3_ hf]lvd ;DklQ cg';f/ k'FhLsf] kof{Kttf, cfGtl/s k'FhL ljZn]if0f k4lt -ICAAP_, Jofj;flos /0fgLlt

cg'?k gLltut Joj:Yffsf] kof{Kttf, ;+:yfn] lng ;Sg] clwstd hf]lvd ;DaGwdf lgoldt ?kdf 5nkmn

tyf ljZn]if0f u/L ;~rfns ;ldltnfO{ cfjZos /fo, ;'emfj lbg] .

-ª_ hf]lvd Joj:yfkgsf nflu g]kfn /fi6« a}+saf6 hf/L ul/Psf lgb]{zg÷dfu{lgb]{zg, ;+:yfn] lgwf{/0f u/]sf

cfGtl/s ;Ldf, pko'Qm k|rng cg'?k cfjZos gLlt Pjd\ ;+/rgf ljsf; ug{sf nflu ;~rfns

;ldltnfO{ ;'emfj lbg] .

-r_ æsÆ ju{sf a}+s / /fli6«o:t/sf ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] lgoldt ?kdf bjfj k/LIf0f

(Stress Testing) u/L ;f]sf] kl/0ffd dfly 5nkmn u/L ;f]sf cfwf/df eljiodf ckgfpg'kg]{ cfjZos

gLlt lgdf{0f jf lg0f{o k|lqmofsf nflu ;~rfns ;ldltdf ;'emfj k]z ug]{ .

-5_ ;~rfns ;ldltaf6 ePsf] clVtof/ k|Tofof]hgsf] ;Ldf tyf cf}lrTotf ljZn]if0f u/L ;~rfns ;ldltdf

cfjZos ;'emfj ;lxtsf] k|ltj]bg k]z ug]{ .

-h_ Ohfhtkqk|fKt ;+:yfsf] ;DklQ ;+/rgf, tL ;DklQx? kl/rfngsf] cj:yf, To;af6 k|fKt ug{ ;lsg] cfo,

;DklQx?sf] u'0f:t/df x'g] j[l4÷¥xf; / ;DklQ bfloTj ;ldlt -ALCO_ af6 ePsf sfo{x?sf] ;DaGwdf

q}dfl;s ?kdf ljZn]if0f÷;ldIff u/L ;~rfns ;ldltdf k|ltj]bg k]z ug]{ .

-em_ cy{tGqsf] s'g} If]qdf pTkGg x'g] ;d:of jf kl/jt{gn] ;+:yfsf] ljQLo cj:yfdf kfg{ ;Sg] c;/sf]

;DaGwdf cWoog u/L ;f]sf] lg/fs/0fsf] nflu s] s:tf] gLlt cjnDag ug'{ kg]{ xf] cfjZos ;'emfj ;lxt

;~rfns ;ldltdf k|ltj]bg k]z ug]{ .

195

cg';"rL – ^=#

>L ;~rfns ;ldlt, ldlt M @)&====÷====÷======

===================a}s÷ljQLo ;+:yf lnld6]8,

=====================================.

laifo M hfgsf/L u/fPsf] af/] .

pko{'Qm ;DaGwdf d ========================================================n] o; a}+s÷ljQLo ;+:yfsf] ;~rfnssf] kbdf

ldlt @)&===÷====÷=====af6 axfn u/]sf]n] a}s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf @@ adf]lhd b]xfosf

ljifox?sf] af/]df hfgsf/L u/fPsf] 5' .

-!_ o; a}+s÷ljQLo ;+:yf;Fu d jf d]/f] kl/jf/sf] s'g} ;b:on] s'g} lsl;dsf] s/f/ u/]sf] jf ug{ nfu]sf] 5}g .

-@_ a}s÷ljQLo ;+:yfsf] sfo{sf/L k|d'v, k|aGw ;~rfns jf sDkgL ;lrj, n]vfkl/Ifs tyf dxfk|aGwssf] lgo'lQmsf]

;DaGwdf d]/f] s'g} k|sf/sf] :jfy{ jf ;/f]sf/ 5}g .

-#_ d / d]/f] kl/jf/sf] s'g} ;b:on] o; a+}s÷ljQLo ;+:yfsf] ;]o/ ;+Vof===================lnPsf]] 5'÷5f}+, ;f] afx]s a}+ssf]

cGo ;]o/ jf l8a~r/ lnPsf] 5}g .

-$_ d o; afx]s g]kfn /fi6« a}saf6 :jLs[t k|fKt s'g} a}+s tyf ljQLo ;+:yfsf] ;~rfns 5}g .

-%_ d]/f] kl/jf/sf] s'g} klg ;b:on] o; a}s÷ljQLo ;+:yfsf] kbflwsf/L÷sd{rf/Lsf] x}l;otn] sfd u/]sf 5g\÷5}gg\ .

-/x]sf] eP v'nfpg] =========================================================================_

-^_ a+}s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# sf] bkmf !*-ª_ adf]lhd d o; afx]s cGo s'g} klg k|sf/sf] lgIf]k

;DaGwL Aoj;fo ;~rfng ug]{ ;+:yfsf] -k|rlnt sfg'g adf]lhd art tyf C0fsf] sf/f]af/ ug]{ ;xsf/L ;+:yf

;d]tsf]_ ;~rfns, sd{rf/L jf axfnjfnf n]vfkl/Ifs jf ;Nnfxfsf/sf] kbdf /x]sf] 5}g . ;fy}, o; ;+:yfsf]

;~rfns /x];Dd d cGo s'g} k|sf/sf] art tyf C0f ;DaGwL sf/f]af/ ug]{ ;+:yfsf] ;~rfns x'g] 5}g .

-&_ o; a}+s÷ljQLo ;+:yfsf] ;+:yfks ;]o/ lwtf] /fvL shf{ lnPsf] 5÷5}g .

olb 5 eg] ;f]sf] ljj/0f v'nfpg' kg]{5 .

-*_ dfly 3f]if0ff ul/Psf÷k]z ul/Psf ljj/0fx? 7Ls ;f+rf] xf], em'¶f 7xl/Pdf sfg'g adf]lhd ;x'Fnf a'emfpFnf .

;~rfnssf] b:tvtM

gfd y/

afa'sf] gfdM

afh]sf]÷kltsf] gfdM

7]ufgfM

gful/stf lnPsf] lhNnf / gful/stf g+=

-b|i6Ao MMM of] ljj/0f a}+s jf ljQLo ;+:yfsf] ;~rfnssf] kbdf lgjf{lrt jf dgf]lgt ePsf] ldltn] & lbgleq / kl/jt{g

ePdf kl/jt{g ePsf] ldltn] & lbgleq ;DalGwt a}+s jf ljQLo ;+:yfdf k]z ug'{ kg]{5 . ;fy}, a}+s tyf ljQLo ;+:yfn]

;~rfnsaf6 of] ljj/0f k|fKt ePsf] ldltn] & lbgleq o; a}s ;dIf k]z ug'{ kg]{5 . _

196

cg';"rL – ^=$

==================a}+s÷ljQLo ;+:yf lnld6]8

;~rfnsx?sf] btf{÷nut lstfa

tof/ ug]{M

k|dfl0ft ug]{ M

s|=;+= ;~rfnssf] gfd afa'sf] gfd afh]sf]÷kltsf]

gfd

k]zf,

Joj;fo

;~rfns

lgo'Qm

ePsf] ldlt

;~rfnsaf6

x6]sf] ldlt

197

cg';"rL – ^=%

>L hgzlQm Joj:yfkg ljefu, ldlt M @)&====÷====÷======

===================a}s÷ljQLo ;+:yf lnld6]8,

=====================================.

laifo M :jM3f]if0ff ul/Psf] af/] .

pko{'Qm ;DaGwdf d ========================================================n] o; a}+s÷ljQLo ;+:yfsf]

================= kbdf ldlt @)&===÷====÷=====lgo'Qm ePsf]n] g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt a}+s tyf

ljQLo ;+:yfnfO{ hf/L ul/Psf] lgb]{zg adf]lhd b]xfo adf]lhdsf] :j3f]if0ff ub{5' .

-!_ 6f6 gkN6]sf] jf a]OdfgL jf hfn;fhLsf] cf/f]kdf ;hfo gkfPsf],

-@_ cfˆgf] k"j{ sf/f]af/df g]kfn /fi6« a}+s jf a}+s tyf ljQLo ;+:yfaf6 lgnDjg gul/Psf] jf

g]kfn /fi6« a}+saf6 ePsf] cg';Gwfgdf z+sf:kb sf/f]af/df ;+nUg egL ls6fg gul/Psf] jf

To:tf] lgnDjgjf6 km's'jf ePsf] kfFr jif{ k'u]sf] jf To:Tff] z+sf:kb sf/f]af/sf] ;+nUgtfaf6

;kmfO kfPsf],

-#_ sfnf];"rLdf ;dfj]z gePsf] jf To:tf] ;"rLaf6 k'ms'jf ePsf] tLg jif{ k'u]sf] .

-$_ ;DklQ z'4Ls/0f tyf cftÍjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL s;"/df ;hfo gkfPsf]

jf d'2f grn]sf] .

-%_ ck/flws lqmofsnfk lj?4 cbfntdf d'2f grn]sf] .

-^_ k|rlnt sfg"g adf]lhd ltg'{kg]{ s/ r'Qmf u/]sf] .

dfly 3f]if0ff ul/Psf÷k]z ul/Psf ljj/0fx? 7Ls 5g\, em'¶f 7xl/Pdf sfg"g adf]lhd ;x'Fnf a'emfpFnf .

b:tvtM

gfd y/

afa'sf] gfdM

afh]sf]÷kltsf] gfdM

7]ufgfM

gful/stf lnPsf] lhNnf / gful/stf g+=

198

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= &÷)&$

;"kl/j]IfsLo lgb]{zg nfu' ug]{ sfo{ tflnsf ;DaGwL Joj:yf .

o; a}+sn] æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] lg/LIf0f tyf ;'kl/j]If0fsf] qmddf lbOPsf]

lgb]{zgx?nfO{ b]xfo adf]lhd nfu" ug{÷u/fpg g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u

u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

!= lg/LIf0f k|ltj]bg pk/sf] k|lts[of

lg/LIf0f k|ltj]bg pk/sf] k|lts[of :ynut lg/LIf0f k|ltj]bg k|fKt ePsf] ldltn] a9Ldf tL; lbgleq

Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] pQm k|ltj]bgdf plNnlvt s}lkmotx?sf] ;'wf/ tyf lbPsf

lgb]{zgx?sf] kfngf u/L ;f] lg/LIf0f k|ltj]bgdf p7fOPsf a'Fbfx?sf] ;'wf/sf] l:ylt ;lxtsf] k|ltlqmof o;

a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 . tf]lsPsf] ;doleq cfjZos ;'wf/ u/L k|ltlqmof

k7fpg g;Sg] cj:Yff ePdf Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] :jLs[lt lnO{ k|fKt ePsf] cjlwleq pQm

k|ltj]bg o; a}+sdf k]z ug'{ kg]{5 .

@= shf{ gf]S;fgL] Joj:yf

lg/LIf0f k|ltj]bg dfk{mt yk shf{ gf]S;fgL Joj:yf ug]{ lgb]{zg k|fKt ePdf rfn' q}dfl;s lx;fjdf yk

shf{ gf]S;fgL Joj:yf u/L ;f]sf] hfgsf/L o; a}+sdf lbg' kg]{5 .

#= Loan Portfolio ;'wf/ of]hgf

lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] tL; lbgleq ;+:yfn] tLg dlxgfn] efvf gf3]sf æsÆ ju{sf

Ohfhtkqk|fKt ;+:yfsf] xsdf Ps s/f]8 ?k}ofF jf ;f]eGbf dflysf / cGo ju{sf Ohfhtkqk|fKt ;+:yfsf]

xsdf krf; nfv ?k}ofF jf ;f] eGbf dflysf ;a} shf{x?sf] l:ylt ;'wfg]{ of]hgf agfO{ o; a}+ssf

;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 . ;f] cjlwleq o; a}+saf6 lg/LIf0f eO{ yk lgb]{zg k|fKt

ePdf juL{s[t shf{x?sf] /sd / juL{s/0fdf cfPsf] kl/jt{g ;dfj]z ePsf] ;+zf]lwt of]hgf tL;

lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .

$= k'FhLsf]ifsf] kof{Kttf

lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] a9Ldf k}+lt; lbgleq Ohfhtkqk|fKt ;+:yfn] kof{Kt k'FhLsf]if

sfod /fVgsf] nflu cGo s'/fx?sf] cltl/Qm b]xfosf ljifox? ;d]t ;dfj]z ePsf] lnlvt k'FhL of]hgf

o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 M–

-s_ kof{Kt k'FhLsf]if sfod ug{sf nflu xfn / eljiodf cfjZos kg]{ k'FhLsf] ljj/0f,

-v_ juL{s[t tyf k'gMjuL{s[t ;DklQsf] ljj/0f,

-u_ ;l~rt gfkmfsf] cg'dflgt /sd

-3_ o; ;DaGwL lgb]{zgdf Joj:yf eP cg';f/ eljiodf cfjZos kg]{ k'FhL k'/f ug{ Joj:yf ul/Psf]

cltl/Qm ;|f]t / ;do tflnsf .

%= ;DklQ÷bfloTj Joj:yfkg

lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] lt; lbgleq Ohfhtkqk|fKt ;+:yfn] kof{Kt t/ntf sfod

/fVg cfˆgf] ;DklQ÷bfloTj Joj:yfkg gLlt tyf sfo{ljlwdf cfjZostf cg';f/ ;+zf]wg u/L b]xfosf

ljifox? o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 . pQm ;+zf]wgdf cGo ljifox?sf]

cltl/Qm b]xfosf s'/fx?df Wofg k'¥ofpg' kg]{5 M–

199

-s_ C0f lnOPsf] /sd (Borrowed Funds) sf] nfut tyf pkof]u,

-v_ e}kl/ cfpg] cfjZostf k'/f ug{ rflxg] t/n ;DklQsf] kl/df0f,

-u_ lgIf]ksf] ;Defljt ptf/–r9fjsf] nflu kof{Kt t/ntfsf] Joj:yf ug{ cNksfnLg ljQLo ;|f]tsf]

Joj:yf,

-3_ shf{sf] kl/df0f / jf;nft aflx/sf sf/f]af/x?df nufgL ug{ cfjZos /sd / nufgLsf] ;|f]t

aLrsf] tfnd]n /

-ª_ Ohfhtkqk|fKt ;+:yfsf]] Joj:yfkgaf6 ;~rfns ;ldlt ;dIf lgoldt ?kdf ;DklQ÷bfloTj

;DaGwL k|ltj]bg k]z ug]{ Joj:yf .

^= cfGtl/s n]vfk/LIf0f tyf lgoGq0f

Ohfhtkqk|fKt ;+:yfn] ljBdfg gLlt, lgod tyf sfg'gL k|fjwfgsf] bfo/fleq sfo{ ;Dkfbg u/L cfGtl/s

lgoGq0f k|0ffnLdf k|efjsf/Ltf Nofpg ;lsg] u/L sfo{ljlwsf] ljsf; ug'{ kg]{5 . pQm sfo{ljlw cGtu{t

sDtLdf b]xfosf ljifox? ;dfj]z ePsf] x'g' kg]{5 M–

-s_ ;+:yfsf]] oyfy{ cj:yfsf] lrq0f ug]{ tyf ;DklQ ;'/lIft x'g] u/L Ohfhtkqk|fKt ;+:yfsf]]]

Joj:yfkg tyf n]vf lgoGq0f k|0ffnLsf] ;dLIff ;DaGwL sfo{ljlw,

-v_ tYofÍsf] ljZj;lgotf hfFr ug]{ sfo{ljlw,

-u_ shf{ k|jfx, sf]if ;~rfng (Treasury Operation), ljb]zL ljlgdo Joj:yfkg, t/ntf Joj:yfkg,

k'FhLsf]ifsf] kof{Kttf, sd{rf/L, Joj:yfkg ;'rgf k|0ffnLsf ;fy} a}+lsË lgod sfg'gx?sf] kfngf

;DaGwL Jojxf/ hfFra'em ug]{ sfo{ljlw,

-3_ ;DklQsf] u'0f:t/ ;dLIff sfo{ljlw,

-ª_ ljQLo hf]lvd Joj:yfkgsf] -t/ntf, ;DklQ÷bfloTj, ljb]zL d'b|f Joj:yfkg_ ;dLIff ;DaGwL

sfo{ljlw .

&= of]hgf, gLlt tyf sfo{ljlwx?sf] sfof{Gjog

a'Fbf g+= # b]lv ^ ;Dd pNn]v eP adf]lhd lg/LIf0f k|ltj]bgn] dfu u/]sf] of]hgf, gLlt tyf sfo{ljlwx?

;dLIffsf] nflu o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .

*= k|ult ljj/0fsf] cg'udg

o; a}+saf6 a}+s tyf ljQLo ;+:yfsf] sf/f]af/ / k|ult ljj/0f ;DaGwdf lg/Gt/ ?kdf cg'udg ul/g] 5 .

o; a}+sn]] ;DalGwt Ohfhtkqk|fKt ;+:yfsf] k|To]s tLg dlxgfdf lqmofsnfk, of]hgf, gLlt tyf o;

a}+sn] lbPsf] lgb]{zg sfof{Gjogsf] cg'udg u/L lbPsf] ;'emfj ;DalGwt ;+:yfn] sfof{Gjog ug'{ u/fpg'

kg]{5 . ;fy} o; a}+sn] lgb]{zg lbPsf] cj:Yffdf q}dfl;s k|ult ljj/0f / lgb]{zgsf] sfof{Gjog l:yltsf]

k|ltj]bg ;d]t tf]lsPsf] cjlwleq pknAw u/fpg' kg]{5 .

(= vf/]hL / jrfpm


PsLs[t lgb]{zg, @)&# sf] Ohfhtkqk|fKt ;+:yfsf] lg/LIf0f tyf ;'kl/j]If0fsf] qmddf lbOPsf

lgb]{zgx? nfu" ug]{ sfo{ tflnsf ;DaGwL Joj:yf O=k|f=lgb]{zg g+= &÷)&# adf]lhdsf] lgb]{zg tyf ;f]

kZrft ldlt @)&$ ;fpg ( ut] ;Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .



200

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no

a}+s tyf ljQLo ;+:yf lgodg ljefu O=k|f=lgb]{zg g+= *÷)&$

nufgL ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] ljQLo ;|f]tsf] nufgLsf ;DaGwdf g]kfn

/fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

!= nufgL gLlt tyf sfo{ljlw :jLs[t u/fP/ dfq nfu" ug'{ kg]{

Ohfhtkqk|fKt ;+:yfn] ;/sf/L ;'/If0fkq, g]kfn /fi6« a}+s C0fkq tyf ;+ul7t ;+:yffx?sf] ;]o/ tyf

l8a]~r/df nufgL ug]{ gLlt tyf sfo{ljlw ;~rfns ;ldltaf6 :jLs[t u/fP/ dfq nfu" ug'{ kg]{5 .

@= ;/sf/L ;'/If0fkq / g]kfn /fi6« a}+s C0fkqdf nufgL ;DaGwL Joj:yf

Ohfhtkqk|fKt ;+:yfnfO{ ;/sf/L ;'/If0fkq / g]kfn /fi6« a}+s C0fkqdf nufgL ug{ s'g} aGb]h nufOPsf]

5}g .

#= ;+ul7t ;+:yfsf] ;]o/ tyf l8a]~r/df tyf cGo nufgL ;DaGwL Joj:yf

-!_ Ohfhtkqk|fKt ;+:yfn] ;j{;fwf/0fdf z]o/ ljqmL u/L g]kfn lwtf]kq ljlgdo ahf/df ;"rLs[t

eO;s]sf] ;+ul7t ;+:yfsf] z]o/ tyf l8a]~r/df dfq nufgL ug{' kg]{5 .

Ohfhtkqk|fKt ;+:yfn] lwtf]kq ljlgdo ahf/df ;"rLs[t eO{g;s]sf] s'g} ;+ul7t ;+:yfsf] z]o/

tyf l8a]~r/df nufgL] u/]df nufgL u/]sf] ldltn] Ps jif{leq pQm z]o/ tyf l8a]~r/ ;"rLs[t

gePsf] v08df nufgL eP a/fa/sf] /sd nufgL ;dfof]hg sf]if v8f u/L ;f] sf]ifdf hDdf ug'{

kg]{5 . To:tf] sf]ifdf /x]sf] /sd pQm z]o/ tyf l8a]~r/ ;"rLs[t geP;Dd cGo pkof]u ug{

kfOg] 5}g .

t/, k|rlnt sfg'g adf]lhd ;"rLs[t x'g gkg]{ ;+:yfdf Ohfhtkq k|fKt ;+:yfsf] zt\k|ltzt nufgL

/x]sf] cj:Yffdf nufgL ;dfof]hg sf]if v8f ug{ clgjfo{ x'g] 5}g .

o;}u/L, shf{ ;"rgf s]Gb| ln=, Nepal Clearing House Ltd., National Banking Institute / k"jf{wf/

ljsf; a}+ssf] z]o/df nufgL ubf{ dfly pNn]v eP cg';f/sf] nufgL ;dfof]hg sf]if v8f ug'{ kg]{

ljBdfg Joj:yfdf 5'6 k|bfg ul/Psf] 5 .

;fy}, g]kfnsf] e'QmfgL k|0ffnLsf] cfw'lgsLs/0fsf nflu k"jf{wf/ tof/ ug{ d4t k'¥ofpg slDtdf

!% j6f a}+s tyf ljQLo ;+:yfx?sf] ;+o'Qm nufgL4f/f k|jl4{t Payment Switch sf] sfo{ ug]{

sDkgLdf o; a}+sn] tf]s]sf zt{sf clwgdf /xL ul/Psf] nufgLsf xsdf ;d]t nufgL ;dfof]hg

sf]if v8f ug'{ kg]{ 5}g .

-@_ Ohfhtkqk|fKt ;+:yfn] s'g} Ps ;+ul7t ;+:yfsf] ;]o/, l8a]~r/ jf s'g} ;fd'lxs nufgL sf]ifdf

nufgL ubf{ 7Ls cl3Nnf] qodf;df sfod k|fylds k'FhLsf]]] !) k|ltztdf ga9\g] u/L / ;a} ;+ul7t

;+:yfx?sf] ;]o/, l8a]~r/ jf ;fd'lxs nufgL sf]ifdf a9Ldf cfˆgf] k|fylds k'FhLsf]]]] #) k|ltztdf

ga9\g] u/L nufgL ug'{ kg]{5 . To;}u/L Ohfhtkqk|fKt ;+:yfn] ;+ul7t ;+:yfx?sf] ;]o/ tyf

l8a]~r/df nufgL ubf{ nufgL x'g] ;+:yfsf] r'Qmf k'FhLsf] !) k|ltzt;Dd tyf æ3Æ ju{sf] ljQLo

;+:yfdf u/]sf] nufgLsf] xsdf pQm ;+:yfsf] r'Qmf k'FhLsf] @% k|ltzt;Dd dfq nufgL ug'{ kg]{5 .

nufgL ubf{sf] cj:yfdf tf]lsPsf] ;LdfeGbf a9L nufgL u/]sf] kfOPdf o;/L a9L nufgL ePsf]

/sd j/fj/ k'FhLsf]if u0fgf ubf{ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ul/g]5 .

-#_ Ohfhtkqk|fKt ;+:yfn] cfˆgf] ljQLo :jfy{ ePsf] sDkgLsf] xsdf cfˆgf] k|fylds k'FhLsf] @)

k|ltzt;Dd nufgL ug{ ;Sg]5 . ljQLo :jfy{ ePsf] ;+ul7t ;+:yfx?sf] ;]o/ tyf l8j]~r/df u/]sf]

s'n nufgL /sdnfO{ k'FhLsf]if u0fgf ubf{ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ug'{ kg]{5 .

t/ k|rlnt sfg'gL Joj:yf adf]lhd ;fd'lxs nufgL sf]ifdf sf]if k|j4{ssf] tkm{af6 clgjfo{ ?kdf

ljh k'FhL jfkt nufgL ug'{ kg]{ /sd k|fylds k'FhLaf6 36fpg clgjfo{ x'g] 5}g .

201

-$_ d'Vo sDkgLsf] ;~rfns ;ldlt jf ;~rfns ;ldltsf cWoIf÷;b:o ;xfos sDkgLsf] ;~rfns

;ldlt jf ;~rfns ;ldltsf] cWoIf÷;b:osf] ?kdf /xg kfpg] 5}gg\ . of] lgb]{zg hf/L -ldlt

@)^&.@.!)_ x'g'k'j{ Ohfhtkqk|fKt ;+:yfsf ;~rfns ;xfos sDkgLsf] klg ;~rfns /x]sfsf] xsdf

d'Vo sDkgLsf] cf;Gg klxnf] ;fwf/0f;ef jf of] kl/kq hf/L ePsf] ldltn] ! jif{leqdWo] h'g klxn]

x'G5, ;f] cjlwleqdf xl6;Sg' kg]{5 .

-%_ a}+s tyf ljQLo ;+:yfn] hnljB't kl/of]hgf, ljB't k|;f/0f nfOg / s]jnsf/ lgdf{0f kl/of]hgf

;~rfng ug{ :yflkt klAns lnld6]8 sDkgLsf] ;]o/ jf l8j]~r/df nufgL u/]sf] /sd lwtf]kq

ljlgdo ahf/df ;'rLs[t eOg;s]sf To:tf kl/of]hgfx?df nufgL u/]sf] /x]5 eg] To:tf] nufgL

u/]sf] ldltn] # jif{leq pQm ;]o/ tyf l8a]~r/ ;'rLs[t gePsf] v08df nufgL eP a/fa/sf]

;Dk"0f{ /sd nufgL ;dfof]hg sf]if v8f u/L ;f] sf]ifdf hDdf ug'{ kg]{5 . To:tf] sf]ifdf /x]sf]

/sd pQm ;]o/ tyf l8a]~r/ ;'rLs[t geP;Dd cGo s'g} klg k|of]hgsf] nflu pkof]u ug{ kfOg]

5}g .

$= ;]o/ tyf l8j]~r/ k|Tofe"lt ;DaGwL Joj:yf

-!_ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfnfO{ ;+ul7t ;+:yfsf] ;]o/ tyf l8j]~r/ k|Tofe"lt ug{ s'g} ;Ldf

nufOPsf] 5}g . ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfsf] xsdf b]xfo adf]lhd ;Ldf;Dd dfq

k|Tofe"lt ug{ ;Sg] u/L ;Ldf lgwf{/0f ul/Psf] 5 .

Ohfhtkqk|fKt ;+:yf s'g} Ps ;+ul7t ;+:yf ;a} ;+ul7t ;+:yf

ævÆ ju{ cfˆgf] k|fylds k'FhLsf] @)

k|ltzt;Dd

cfˆgf] k|fylds k'FhLsf] zt

k|ltzt;Dd

æuÆ ju{ cfˆgf] k|fylds k'FhLsf] !)

k|ltzt;Dd

cfˆgf] k|fylds k'FhLsf] %)

k|ltzt;Dd

t/, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt ;+:yfsf] ;]o/ tyf

l8a]Gr/ k|Tofe"lt ug]{ ePdf cfˆgf] k|fylds k'FhLsf] tf]lsPsf] ;Ldf;Dd dfq k|Tofe"lt ug{ ;Sg]

Joj:yf clgjfo{ x'g] 5}g .

-@_ Ohfhtkqk|fKt ;+:yfn] pka'Fbf -!_ adf]lhd k|Tofe"lt u/]sf] ;]o/ laqmL ljt/0f geO{ cfkm}n] vl/b

ug'{k/]df To;/L vl/b u/]sf] ;]o/ æ;]o/ k|Tofe"ltÆ u/]sf] ldltn] Ps jif{leq laqmL ljt/0f u/L

;Sg' kg]{5 . tf]lsPsf] ;doleq laqmL ljt/0f ug{ g;s]df tf]lsPsf] ;LdfeGbf a9L nufgL ePsf]

/sd k'FhLsf]if u0fgf ubf{ k|fylds k"‘hLaf6 36fO{ k'FhLsf]if sfod ul/g] 5 .

%= nufgLsf] k'g/fjnf]sg ;DaGwL Joj:yf

Ohfhtkqk|fKt ;+:yfn] cw{jflif{s?kdf cfˆgf] nufgLsf] k'g/fjnf]sg ug]{ Joj:yf ug'{ kg]{5 . o;/L

k'g/fjnf]sg ubf{ Ohfhtkqk|fKt ;+:yfsf] cfGtl/s n]vfkl/Ifsaf6 ljBdfg nufgL gLlt tyf o; lgb]{zg

adf]lhd nufgL ul/Psf] Joxf]/f k|dfl0ft u/fO{ cw{jflif{s cjlw ;dfKt ePsf]] ! dlxgfleq ;+:yfsf]

Joj:yfkgjf6 :jLs[t u/fpg' kg]{5 . o;/L ;+:yfsf] Joj:yfkgjf6 :jLs[t u/]sf] lg0f{osf] k|ltlnkL k|To]s

jif{sf] kmfNu'0f !% / ebf} !% ut]leq a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f

ljefudf k]z ug'{ kg]{5 .

^= ;]o/ tyf l8a]~r/sf] d"NofÍg

Ohfhtkqk|fKt ;+:yfsf] ;]o/ tyf l8a]~r/ sf/f]af/nfO{ lgb]{zg kmf=g+= *=!, *=@ / *=# adf]lhd k|To]s

sDkgLsf] cnu\ cnu\ 5'6\ofO{ vl/b d'No jf ahf/ d"NodWo] h'g sd x'G5 To;sf] cfwf/df cw{jflif{s

?kdf d"NofÍg u/L cfˆgf] ;DklQdf b]vfpg' kg]{5 .

t/, s'g} sDkgLsf] ;]o/ tyf l8a]~r/sf] vl/b d"NoeGbf ahf/ d'No sd eO{ km/s kg{ cfPsf] /sdnfO{

gfkmf÷gf]S;fg lx;fadf vr{ n]vL nufgLdf æ;+efljt xfgL afkt Joj:yfÆ zLif{sdf hDdf ug'{ kg]{5 .

;fy}, nufgLsf] d"NofÍg ubf{ O{=k|f= lgb]{zg $÷)&) sf] a'Fbf g+= @ =v=# -nufgL ;DaGwL gLlt_ df ePsf]

Joj:yf adf]lhd g} d"NofÍg ug]{ / o; ;DaGwL ljj/0f ;+nUg g]=/f=a}+=lgb]{zg kmf=g+= *=@ sf] 9fFrfdf

tof/ ug'{ kg]{5 .

202

&= :jMk|of]hgsf] nflu crn ;DklQ vl/b÷lgdf{0fsf] ;DaGwdf

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfˆgf] k|of]hgsf] lgldQ cfjZos k/]df afx]s crn ;DklQ

vl/b ug{ u/fpg x'Fb}g . cfˆgf] k|of]hgsf] lgldQ hUuf, ejg jf b'j} cfjZos k/]df b]xfosf] zt{x?sf]

clwgdf /xL vl/b jf lgdf{0f ug{ ;Sg]5 .

-s_ a}+s÷ljQLo ;+:yf ;+:yfkgf ubf{sf] ;Dk"0f{ k'j{ ;~rfng vr{ (Pre operating expenses) ckn]vg

eO{;s]sf] x'g'kg]{5 .

-v_ k|aGwkq÷lgodfjnLdf pNn]v eP adf]lhdsf] ;]o/ ;j{;fwf/0fdf hf/L u/L ;s]kl5sf] klxnf]

;fwf/0f ;ef ;DkGg ePsf] x'g'kg]{5 .

-u_ ljut @ jif{b]lv lg/Gt/ v'b d'gfkmfdf ;~rfng ePsf] / ;l~rt gf]S;fgLdf g/x]sf] x'g'kg]{5 .

-3_ o; a}+sn] hf/L u/]sf] lgb]{zg adf]lhd k'FhLsf]if kof{Kt /x]sf] x'g'kg]{5 .

-ª_ hUuf, ejg jf b'j} vl/b tyf ejg lgdf{0f ubf{ k|ltk6s cfˆgf] k|fylds k'FhLsf] !% k|ltztsf]

;Ldf leq /xL ug'{kg]{5 .

-r_ v08 -s_ b]lv -ª_ ;Dd plNnlvt cj:yf k'/f gu/L hUuf, ejg jf b'j} vl/b jf lgdf{0f u/]df ;f]

a/fa/sf] /sd k|fylds k'FhLsf]if u0fgf ubf{ 36fpg' kg]{5 .

-5_ hUuf, ejg jf b'j} vl/b u/]sf] jf ejg lgdf{0f ;DkGg ePsf] ldltaf6 # jif{;Dd cfˆgf] k|of]udf

gcfPdf ;f] a/fa/sf] /sd k|fylds k'FhLsf]if u0fgf ubf{ 36fpg' kg]{5 .

;fy}, of] lgb{]zg hf/L x'g' k'j{ cfkmgf] k|of]hgsf nflu ejg÷hUuf vl/b u/]sf] cj:yfdf

klxnf]k6s of] lgb{]zg hf/L ePsf] ldlt @)^(÷#÷@( n] # jif{ -ldlt @)&@÷#÷@*_ leq

:jMk|of]hgdf cfO{;Sg' kg{]5, cGoyf ;f] a/fa/sf] /sd k|fylds k'FhLsf]if u0fgf ubf{ 36fpg' kg]{5 .

-h_ To:tf] hUuf, ejg jf b'j} cfˆgf] k|of]hgdf gcfpg] b]lvPdf laqmL ug'{kg]{5 .

*= nufgL ;DaGwL yk Joj:yf

-!_ Ohfhtkqk|fKt ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf cGo ;+:yfx?åf/f hf/L

u/]sf ;]o/ ;'/If0fkq tyf xfOlj|8 k'FhL pks/0fx? tyf ;'/If0f g/flvPsf] ;xfos cfjlws C0f

(Subordinated Term Debt) df nufgL ug{ kfO{g] 5}g . t/, o; a}+ssf] :jLs[lt lnP/ nufgL u/]sf]

;+:yfsf] ;]o/ nufgLsf] xsdf of] Joj:Yff nfu" x'g] 5}g .

-@_ nufgL ;DaGwL lgb]{zgdf pNn]v ul/Psf] k|fylds k'FhL eGgfn] ljz]if pNn]v u/]sf]df afx]s 7Ls

cl3Nnf] qodf;df sfod k|fylds k'FhLnfO{ a'emfpF5 .

(= nufgL ;DaGwL lgb]{zgsf] kfngf gu/]df x'g] sf/jfxL

Ohfhtkqk|fKt ;+:yfn] nufgL ;DaGwL lgb]{zgsf] kfngf gu/]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf ((

jf bkmf !)) df plNnlvt s'g} klg sf/jfxL ug{ ;lsg] 5 .

!)= vf/]hL / jrfpm


PsLs[t lgb]{zg, @)&# sf] nufgL ;DaGwL Joj:yf O=k|f=lgb]{zg g+= *÷)&# adf]lhdsf] lgb]{zg

tyf ;f] kZrft ldlt @)&$ ;fpg ( ut] ;Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .



203

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

;/sf/L C0fkq / g]kfn /fi6« a}s C0fkqdf ePsf] nufgL ljj/0f -dfl;s_

@) ======;fn ============dlxgf

-?=xhf/df_

qm=;+= ljj/0f /sd -?=_

s'n

ldlt clws[t b:tvt

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

sDkgLsf] ;]o/k"‘hLdf ePsf] nufgL ljj/0f -dfl;s_

@) ======;fn ============dlxgf

-?=xhf/df_

qm=;+= sDkgLsf] gfd Z]fo/ ;+Vof k/n d"No ahf/ d"No gfkmf÷-gf]S;fg_ jf sf]if

;dfof]hg /sd

s'n

ldlt clws[t b:tvt

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

;+ul7t ;+:yfx?sf] l8j]~r/df ePsf] nufgL ljj/0f -dfl;s_

@) ======;fn ============dlxgf

-?=xhf/df_

qm=;+= sDkgLsf] gfd nufgL ldlt /sd ?=

s'n

ldlt clws[t b:tvt

204

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= (÷)&$

tYof° ljj/)f ;DaGwL Joj:yf .

b]zsf] cfly{s, df}lb|s l:ylt Pj ljQLo ultljlwsf] d"NofÍg Pj ljZn]if0f ug'{sf ;fy}

Ohfhtkqk|fKt ;+:yfsf] u}/:ynut ;'k/Lj]If0f ug]{ ;Gbe{df a}+lsË tyf ljQLo tYofÍsf] dxTjk"0f{ e"ldsf

/xg] x'Fbf ;dod} To:tf tYofÍ ljj/0fx? ;xL Pj z'4 ?kdf pknAw u/fpg g]kfn /fi6« a}+s P]g, @)%* sf]

bkmf &( n] lbPsf] clwsf/ k|of]u u/L g]kfn /fi6« a}+sdf k]z ug'{ kg]{ tYofÍ ;DaGwL Joj:yf ;DaGwdf

b]xfosf] lgb]{zg hf/L ul/Psf] 5 M–

1. Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf ;+:yfx?n] a+'bf g+= @ cg';f/sf ljj/0fx? Excel sheet df tof/ kf/L

a'+bf g+= % df pNn]lvt Od]n dfkm{t ;DalGwt ljefux?df tyf a+'bf g+= $ cg';f/sf ljj/0fx? o; a}+ssf]

web address df log in u/L k|fKt lgb]{zg cg';f/ Posting jf Upload ug'{ kg]{5 .

2. Ohfhtkqk |fKt æsÆ, ævÆ / æuÆ ju{sf ;+:yfx?n] cfˆgf zfvfx?sf] ;d]t ;dli6ut (Consolidated) ?kdf tkl;n adf]lhdsf ljj/0fx? tof/ u/L a}+s tyf ljQLo ;+:yf lgodg ljefu, ;DjlGwt ;'kl/j]If0f

ljefu tyf cg';Gwfg ljefudf k7fpg' kg]{5 M

(1) lgb]{zg kmf=g+= *=!, *=@, *=#, !%=! !%=@ / !&=! cg';f/sf ljj/0fx? dfl;s ?kdf dlxgf ;dfKt

ePsf] ldltn] !% lbg leq .

(2) lgb]{zg kmf=g+= @=% adf]lhdsf ljj/0fx? q}dfl;s ?kdf qodf; ;dfKt ePsf] ldltn] !% lbgleq .

(3) lgb]{zg kmf=g+= !&=@ / !&=# adf]lhdsf] ljj/0fx? cw{jflif{s ?kdf sf/f]jf/ ;dfKt ePsf] ldltn]

!% lbgleq .

(4) ;DalGwt ;'kl/j]If0f ljefun] dfu u/]sf] v08df pk/f]Qm tYofÍ ljj/0fsf] Psk|lt Hard Copy

;DalGwt clws[tsf] ;lx5fk u/L k7fpg' kg]{5 .

;fy}, o;} lgb]{zgsf] cg';"rL–! adf]lhdsf] tflnsfdf pNn]v ePsf ljj/0fx? ;f]xL tflnsfdf tf]lsPsf]

;dfofjlwleq o; a}+ssf] ;DalGwt ljefudf k7fpg' kg]{5 .

3. a'Fbf @ cg';f/sf tYofÍx? k7fpgsf nflu o; a}+ssf] j]j;fO6df /flvPsf] PS;]n l;6df cfwfl/t

kmf/fdx? e/L ;f]xL adf]lhd k7fpg' kg]{5, / gePsf kmf/fdx? 5'§} PS;]ndf cfwl/t kmf/fdx? agfO{

lgb]{zg cg';f/ k7fpg'kg]{ 5 . lgwf{l/t 9fFrfdf Row, Column jf Sheet nufot Format df cfk"mv';L

s'g} yk36 ug{ kfOg] 5}g . tYofÍ ljj/0fdf æsÆ ju{sf a}+s tyf ljQLo ;+:yfx?n] clgjfo{ ?kdf ?= bz

nfvdf (Rs. in million) / cGo ;+:yfn] ?= xhf/df (Rs. in thousand) pNn]v u/L k7fpg' kg]{5 . tYofÍ

ljj/0f g]kfnL efiffdf k7fpFbf clgjfo{ ?kdf Bishall Font df k7fpg' kg]{5 . o:tf] Font o; a}+ssf]

j]j;fO6 www.nrb.org.np af6 ;d]t 8fpgnf]8 ug{ ;lsg]5 .

4. Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf ;+:yfx?n] cfˆgf zfvfx?sf] ;d]t ;dli6ut (Consolidated) ?kdf

tkl;n adf]lhdsf ljj/0fx? tof/ u/L o; a}+ssf] Website dfkm{t Online Reporting ug'{ kg]{5 M

(1) lgb]{zg #=!) cg';f/ k7fpg' kg]{ 7'nf C0fLx?sf] ljj/0f q}dfl;s ?kdf qodf; ;dfKt ePsf] Ps

dlxgfleq j]a;fO6df pNn]v ePsf] 9f+rfdf Upload ug{' kg]{5 .

(2) cg';"rL ^=$ cg';f/ k7fpg' kg]{ ;+:yfx?sf] ;+rfns tyf k|d'v sfo{sf/L clws[tsf] gfd, y/,

7]ufgf nufotsf cGo ljj/0fx? lgo'lQm ePsf] jf kbfjlw ;dfKt ePsf] lbgdf g} j]a;fO6df

pNn]v ePsf] 9f+rfdf Posting ug{' kg]{5 .

(3) lgb]{zg kmf/fd (=!$ cg';f/ k7fpg' kg]{ q}dfl;s ljQLo ljj/0f tyf lgb]{zg kmf/fd (=!%

http://www.nrb.org.np/

205

cg';f/ k7fpg' kg]{ E-banking ;DaGwL ljj/0f qo;df; ;dfKt ePsf] !% lbgleq j]a;fO6df

pNn]v ePsf] 9f+rfdf Upload ug{' kg]{5 .

(4) lgb]{z g kmf/fd (=!^ cg';f/ k7fpg' kg]{ s]Gb|Lo sfof{no, zfvf sfof{nox? / cGo sfof{nox?

;d]t ;Dk"0f{ sfof{nox?sf] ljj/0f sfof{no ;+rfng÷vf/]h ePs} ldltdf / zfvfut shf{ /

lgIf]ksf] ljj/0f dlxgf ;dfKt ePsf] & lbgleq j]a;fO6df pNn]v ePsf] 9f+rfdf Upload ug{'

kg]{5 .

5. lgb]{zg kmf=g+= (=!# cg';f/ k7fpg'kg]{ cGt/a}+s sf/f]jf/ (Interbank transaction) ;DaGwL ljj/0f ;f]xL

lbg sfof{no ;doleq j]a;fO6df pNn]v ePsf] 9+frfdf Posting ug{' kg]{5 .

6. Od]n dfkm{t tYof+s k7fpFbf lgDgfg';f/sf] Od]n 7]ufgfdf k7fpg' kg]{5 M

Ohfhtkqk|fKt

;+:yfsf] ju{ tYof+s k7fpg'kg]{ ljefu Od]n 7]ufgf

æsÆ ju{sf

Ohfhtkqk|fKt

;+:yfx?

a}+s tyf ljQLo ;:yf lgodg ljefu [email protected]

a}+s ;'kl/j]If0f ljefu [email protected]

cg';Gwfg ljefu [email protected]

ævÆ ju{sf

Ohfhtkqk|fKt

;+:yfx?


ljsf; a}+s ;'kl/j]If0f ljefu [email protected]

[email protected]


æuÆ ju{sf

Ohfhtkqk|fKt

;+:yfx?


ljQ sDkgL ;'kl/j]If0f ljefu [email protected]


;fy}, o; lgb]{zgdf pNn]v ePb]lv afx]s o; a}+ssf] cGo ljefu÷sfof{nodf k7fpg' kg]{ ljj/0fx?

lgoldt ?kdf k7fpg' kg]{5 .

7. Ohfhtkqk|fKt ;+:yfx?n] o; a}+sdf tYofÍ k7fpg] k|of]hgsf nflu Pp6f 5'§} kbflwsf/L tf]sL lghsf] gfd,

kmf]g g+= / Od]n 7]ufgf ;lxtsf] hfgsf/L o; a}+snfO{ pknAw u/fpg' kg]{5 . tYofÍ ljj/0f k7fp+bf tf]lsPsf]

kbflwsf/Lsf] gfd, kmf]g g+= / Od]n 7]ufgf ;d]t pNn]v ug'{ kg]{5 . tf]lsPsf ljj/0fx? oyf;dodf k|fKt

gePdf ;DjlGwt kbflwsf/LnfO{ pQ/bfoL agfO o; a}+sn] lbPsf] lgb]{zg adf]lhd sf/jfxL ug{ ;lsg] 5 .

8. o; lgb]{zg cg'?k Ohfhtkqk|fKt ;+:yfx?n] pNn]lvt ;dodf tYofÍ gk7fPdf jf af/Daf/ unt tYofÍ

k7fPdf g]kfn /fi6« a}+s P]g, @)%* / a}+s tyf ljQLo ;+:yf ;DjGwL k|rlnt sfg'g jdf]lhd

Ohfhtkqk|fKt ;+:yfsf] juL{s/0fsf] cfwf/df bzxhf/ ?k}ofFb]lv krf;xhf/ ?k}ofF;Dd hl/jfgf / cGo

sf/jfxL x'g]5 .

9. vf/]hL / arfpM

-!_ o; a}+saf6 o;cl3 hf/L ul/Psf] PsLs[t lgb]{zg @)&# cGtu{tsf] O=k|f= lgb]{zg g+= (÷)&# tyf

;f] kZrft ldlt @)&$ ;fpg ( ut] ;Dd hf/L ePsf o; ljifo;+u ;DjlGwt ;Dk"0f{ kl/kqx? vf/]h

ul/Psf] 5 .

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

adf]lhd eP u/]sf] dflgg]5 .

mailto:[email protected]







mailto:-@_

206

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

======================== lnld6]8

;DklQ / bfloTjsf] uf]Zjf/f lx;fj -dfl;s_

@)&===== ;fn =========== dlxgfsf] ljj/0f

-?=======_

k'FhL tyf bfloTj /sd ;DklQ /sd

!= k'FhL tyf hu]8f sf]ifx? != gub df}Hbft

!=! r'Qmf k'FhL !=! :jb]zL d'b|f -l;Ssf ;d]t_

!=!=! ;fwf/0f ;]o/ !=@ ljb]zL d'b|f

!=!=@ gg\l/l8d]jn lk|km/]G; ;]o/ !=@=! ef/tLo d'b|f

!=!=#= l/l8d]jn lk|km/]G; ;]o/ !=@=@ cGo ljb]zL d'b|f

!=!=$ sGel6{jn lk|km/]G; ;]o/ @= a}+s df}Hbft

!=@ sn Og P8\efG; @=! :jb]zL d'b|f

!=# k|:tfljt af]g; ;]o/ @=!=! g]kfn /fi6« a}+sdf

!=$ ;fwf/0f hu]8f sf]if @=!=@ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf

!=% ;]o/ lk|ldod @=!=# ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf

!=^ ;l~rt gfkmf÷gf]S;fg (Retained Earning) @=!=$ æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf

!=& cGo hu]8f tyf sf]ifx?* @=!=% cGo ljQLo ;+:yfdf

!=&=! e}k/L cfpg] hu]8f sf]if @=@ ljb]zL d'b|f

!=&=@ ;DklQ k'gd"{NofÍg sf]if @=@=! g]kfn /fi6« a}+sdf

!=&=# k'FhLut hu]8f sf]if @=@=@ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf

!=&=$ ;+:yf ljsf; sf]if @=@=# ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf

!=&=% ljz]if hu]8f sf]if @=@=$ æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf

!=&=^ nfef+z ;dLs/0f sf]if @=@=% cGo ljQLo ;+:yfdf

!=&=& cGo :jtGq sf]if @=@=^ ljb]zL a}+sdf

!=* k'FhL lkmtf{ hu]8f sf]if @=@=^=! ef/tdf

!=( ;6xL 36a9 sf]if @=@=^=@ cGo ljb]zL d'n'sdf

!=!) nufgL ;dfof]hg sf]if #= dfu]sf avt k|fKt x'g] /sd

!=!! cGo sf]if #=! :jb]zL d'b|f

@= ;fk6L #=!=! æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf

@=! g]kfn /fi6« a}+saf6 ;fk6L #=!=@ ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf

@=!=! k'g/shf{ #=!=# æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf

@=!=@ l/kf]] shf{ #=!=$ cGo ljQLo ;+:yfdf

@=!=# g]kfn /fi6« a}+saf6 k|fKt cGo ;fk6L #=@ ljb]zL d'b|f

@=@ cGt/a}+s ;fk6L #=@=! g]kfn /fi6« a}+sdf

@=@=! :jb]zL d'b|f #=@=@ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf

@=@=!=! æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfaf6 #=@=# ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf

@=@=!=@ ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfaf6 #=@=$ æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf

@=@=!=# æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfaf6 #=@=% cGo ljQLo ;+:yfdf

@=@=@ ljb]zL d'b|f #=@=^ ljb]zL a}+sdf

@=@=@=! æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfaf6 #=@=^=! ef/tdf

@=# cGo ;fk6L #=@=^=@ cGo ljb]zL d'n'sdf

@=#=! :jb]zL d'b|f $= C0fkq tyf cGo pks/0fdf nufgL

@=#=!=! æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfaf6 $=! g]kfn ;/sf/

@=#=!=@ ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfaf6 $=!=! 6]«h/L lan

@=#=!=# æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfaf6 $=!=@ ljsf; C0fkq

@=#=!=$ cGo ljQLo ;+:yf $=!=# /fli6«o art kq

@=#=@ ljb]zL d'b|f $=!=$ ljz]if C0fkq

@=#=@=! æsÆ ju{sf] Ohfhtkqk|fKt;+:yfaf6 $=!=% l/e;{ l/kf]

@=#=@=@ ljb]zL a}+s tyf ljQLo ;+:yf $=@ g]=/f=a}+s

@=#=@=@ cGo ljQLo ;+:yf $=@=! C0fkq

@=$ C0fkq tyf aG8 $=@=@ l8kf]lh6 cS;g

@=% o'jf:j/f]huf/ sf]if $=# æ3Æ ju{sf] Ohfhtkqk|fKt ;+:yfsf] C0fkq

@=^ ul/aL lgjf/0f sf]if $=$ ;/sf/L u}/ ljQLo ;+:yf

@=& u|fdL0f :jfjnDag sf]if $=% cGo u}/ ljQLo ;+:yf

@=* cGo sf]if $=^ u}/ cfjf;Lo If]q (Non-Resident)

# lgIf]k %= ;]o/ tyf cGo nufgL

#=! rNtL %=! ;]o/df nufgL

#=!=! :jb]zL d'b|fdf %=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

207

#=!=!=! ;+:yfut %=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=!=!=! æsÆ ju{ Ohfhtkqk|fKt ;+:yfx? %=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=!=!=@ ævÆ ju{ Ohfhtkqk|fKt ;+:yfx? %=!=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=!=!=# æuÆ ju{ Ohfhtkqk|fKt ;+:yfx? %=!=% art tyf C0f ;xsf/L ;+:yfx?

#=!=!=!=$ æ3Æ ju{ Ohfhtkqk|fKt ;+:yfx? %=!=^ k]G;g sf]if tyf aLdf ;+:yfx?

#=!=!=!=% art tyf C0f ;xsf/L ;+:yfx? %=!=& cGo ljQLo ;+:yfx?

#=!=!=!=^ u}/;/sf/L ;+:yfx? %=!=* u}/ ljQLo ;/sf/L ;+:yfx?

#=!=!=!=& sd{rf/L ;+rosf]if %=!=( lghL u}/ ljQLo ;+:yfx?

#=!=!=!=* gful/s nufgL sf]if %=!=!) hUuf tyf cfjf; ljsf; sDkgLx?

#=!=!=!=( k]G;g sf]if tyf aLdf sDkgLx? %=!=!! u}/ cfjf;Lo If]q

#=!=!=!=!) cGo ljQLo ;+:yfx? %=@ cGt/a}+s nufgL

#=!=!=!=!! g]kfnL ;]gf %=@=! :jb]zL d'b|fdf

#=!=!=!=!@ g]kfn k|x/L %=@=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=!=!=!# ;z:q k|x/L an %=@=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=!=!=!$ :yfgLo ;/sf/ %=@=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=!=!=!% cGo ;/sf/L lgsfo %=@=!=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=!=!=!^ u}/ ljQLo ;/sf/L ;+:yfx? %=@=@ ljb]zL d'b|fdf

#=!=!=!=!& u}/ ljQLo lghL ;+:yfx? %=@=@=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=!=!=!* cGo ;+:yfx? %=@=@=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=!=!=!( ljb]zL a}+sx? %=@=@=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=!=!=@) ljb]zL ;+:yfx? %=@=@=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=!=!=@! cGo cfjf;Lo If]q %=# d'2lt lgIf]kdf u/]sf] nufgL

#=!=!=!=@@ u}/cfjf;Lo If]q %=$ ;'g -ljlgdo of]Uo_

#=!=!=@ JolQmut %=% cGo nufgL

#=!=!=@=! cfjf;Lo %=%=! :jb]zL d'b|fdf

#=!=!=@=@ u}/cfjf;Lo %=%=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=@ ljb]zL d'b|fdf %=%=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=@=! ;+:yfut %=%=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=@=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? %=%=!=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=@=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx? %=%=!=% art tyf C0f ;xsf/L ;+:yfx?

#=!=@=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx? %=%=!=^ k]G;g sf]if tyf aLdf ;+:yfx?

#=!=@=!=$ cGo ;+:yfx? %=%=!=& cGo ljQLo ;+:yfx?

#=!=@=!=% ljb]zL a}+sx? %=%=!=* u}/ ljQLo ;/sf/L ;+:yfx?

#=!=@=!=^ ljb]zL ;+:yfx? %=%=!=( lghL u}/ ljQLo ;+:yfx?

#=!=@=!=& cGo cfjf;Lo If]q %=%=!=!) u}/ cfjf;Lo If]q

#=!=@=!=* u}/cfjf;Lo If]q %=%=@ ljb]zL d'b|fdf

#=!=@=@ JolQmut %=%=@=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=@=@=! cfjf;Lo %=%=@=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=@=@=@ u}/cfjf;Lo %=%=@=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=@ art %=%=@=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=@=! :jb]zL d'b|fdf %=%=@=% art tyf C0f ;xsf/L ;+:yfx?

#=@=!=! ;+:yfut %=%=@=^ k]G;g sf]if tyf aLdf ;+:yfx?

#=@=!=!=! æsÆ ju{ Ohfhtkqk|fKt ;+:yfx? %=%=@=& cGo ljQLo ;+:yfx?

#=@=!=!=@ ævÆ ju{ Ohfhtkqk|fKt ;+:yfx? %=%=@=* u}/ ljQLo ;/sf/L ;+:yfx?

#=@=!=!=# æuÆ ju{ Ohfhtkqk|fKt ;+:yfx? %=%=@=( lghL u}/ ljQLo ;+:yfx?

#=@=!=!=$ æ3Æ ju{ Ohfhtkqk|fKt ;+:yfx? %=%=@=!) u}/ cfjf;Lo If]q

#=@=!=!=% art tyf C0f ;xsf/L ;+:yfx? %=^ hUuf tyf cfjf; ljsf;

#=@=!=!=^ u}/;/sf/L ;+:yfx? %=^=! hUuf vl/b tyf ljsf;

#=@=!=!=& sd{rf/L ;+rosf]if %=^=@ cfjf; lgdf{0f

#=@=!=!=* gful/s nufgL sf]if ^= shf{ tyf ;fk6

#=@=!=!=( k]G;g sf]if tyf aLdf sDkgLx? ^=! ;+:yfut

#=@=!=!=!) cGo ljQLo ;+:yfx? ^=!=! :jb]zL d'b|fdf

#=@=!=!=!! g]kfnL ;]gf ^=!=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=@=!=!=!@ g]kfn k|x/L ^=!=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=@=!=!=!# ;z:q k|x/L an ^=!=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=@=!=!=!$ :yfgLo ;/sf/ ^=!=!=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=@=!=!=!% cGo ;/sf/L lgsfo ^=!=!=% art tyf C0f ;xsf/L

#=@=!=!=!^ u}/ ljQLo ;/sf/L ;+:yfx? ^=!=!=^ k]G;g sf]if tyf aLdf sDkgLx?

#=@=!=!=!& u}/ ljQLo lghL ;+:yfx? ^=!=!=& cGo ljQLo ;+:yfx?

#=@=!=!=!* cGo ;+:yfx? ^=!=!=* s]Gb|Lo ;/sf/

#=@=!=!=!( ljb]zL a}+sx? ^=!=!=( :yfgLo ;/sf/

#=@=!=!=@) ljb]zL ;+:yfx? ^=!=!=!) u}/ ljQLo ;/sf/L ;+:yfgx?

#=@=!=!=@! cGo cfjf;Lo If]q ^=!=!=!! lghL u}/ljQLo ;+:yf?

208

#=@=!=!=@@ u}/cfjf;Lo If]q ^=!=@ ljb]zL d'b|fdf

#=@=!=@ JolQmut ^=!=@=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=@=!=@=! cfjf;Lo ^=@=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=@=!=@=@ u}/cfjf;Lo ^=@=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=@=@ ljb]zL d'b|fdf ^=@=!=$ cGo ljQLo ;+:yfx?

#=@=@=! ;+:yfut ^=@=!=% u}/ljQLo ;/sf/L ;+:yfx?

#=@=@=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? ^=@=!=% lghL u}/ljQLo ;+:yfx?

#=@=@=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx? ^=@ JolQmut

#=@=@=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx? ^=@=! :jb]zL d'b|f

#=@=@=!=$ cGo ;+:yfx? ^=@=@ ljb]zL d'b|f

#=@=@=!=% ljb]zL a}+sx? ^=# u}/ cfjf;Lo If]q

#=@=@=!=^ ljb]zL ;+:yfx? ^=#=! :jb]zL d'b|f

#=@=@=!=& cGo cfjf;Lo If]q ^=#=@ ljb]zL d'b|f

#=@=@=!=* u}/cfjf;Lo If]q ^=$ o'jf :j/f]huf/ sf]if

#=@=@=@ JolQmut &= lan vl/b

#=@=@=@=! cfjf;Lo &=! :jb]zL lan vl/b

#=@=@=@=@ u}/cfjf;Lo &=!=! ;+:yfut

#=# d'2lt &=!=@ JolQmut

#=#=! :jb]zL d'b|fdf &=@ ljb]zL lan vl/b

#=#=!=! ;+:yfut &=@=! ef/tdf e'QmfgL x'g]

#=#=!=!=! æsÆ ju{ Ohfhtkqk|fKt ;+:yfx? &=!=! ;+:yfut

#=#=!=!=@ ævÆ ju{ Ohfhtkqk|fKt ;+:yfx? &=!=@ JolQmut

#=#=!=!=# æuÆ ju{ Ohfhtkqk|fKt ;+:yfx? &=@=@ cGo d'n'sdf e'QmfgL x'g]

#=#=!=!=$ æ3Æ ju{ Ohfhtkqk|fKt ;+:yfx? &=!=! ;+:yfut

#=#=!=!=% art tyf C0f ;xsf/L ;+:yfx? &=!=@ JolQmut

#=#=!=!=^ u}/;/sf/L ;+:yfx? &=# cfoft lan vl/b

#=#=!=!=& sd{rf/L ;+rosf]if ]*= sn]S;gdf lnOPsf lanx?df ;fk6

#=#=!=!=* gful/s nufgL sf]if *=! :jb]zL lansf] lwtf]df

#=#=!=!=( k]G;g sf]if tyf aLdf sDkgLx? *=@ ljb]zL lansf] lwtf]df

#=#=!=!=!) cGo ljQLo ;+:yfx? (= l:y/ ;DklQ

#=#=!=!=!! g]kfnL ;]gf (=! hUuf

#=#=!=!=!@ g]kfn k|x/L (=@ ejg

#=#=!=!=!# ;z:q k|x/L an (=# kmlg{r/÷lkmS;r/

#=#=!=!=!$ :yfgLo ;/sf/ (=$ ;jf/L ;fwg

#=#=!=!=!% cGo ;/sf/L lgsfo (=% sDKo'6/ tyf d]zLg/L

#=#=!=!=!^ u}/ ljQLo ;/sf/L ;+:yfx? (=^ k'FhLut lgdf{0f vr{

#=#=!=!=!& u}/ ljQLo lghL ;+:yfx? (=& lnh xf]N8 ;DklQ

#=#=!=!=!* cGo ;+:yfx? (=* ;ˆ6j]o/

#=#=!=!=!( ljb]zL a}+sx? (=( cGo

#=#=!=!=@) ljb]zL ;+:yfx? !)= cGo ;DklQ

#=#=!=!=@! cGo cfjf;Lo If]q !)=! c;'n ug{ afFsL Aofh

#=#=!=!=@@ u}/cfjf;Lo If]q !)=!=! nufgLdf

#=#=!=@ JolQmut !)=!=!=! ;/sf/L C0fkqdf

#=#=!=@=! cfjf;Lo !)=!=!=@ cGo nufgLdf

#=#=!=@=@ u}/cfjf;Lo !)=!=!=@=! :jb]zL d'b|fdf

#=#=@ ljb]zL d'b|fdf !)=!=!=@=@ ljb]zL d'b|fdf

#=#=@=! ;+:yfut !)=!=@ shf{ ;fk6df

#=#=@=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !)=!=#=! ;+:yfut

#=#=@=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !)=!=#=!=! :jb]zL d'b|fdf

#=#=@=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !)=!=#=!=!=! æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=#=@=!=$ cGo ;+:yfx? !)=!=#=!=!=@ cGo ju{sf Ohfhtkqk|fKt ;+:yfx?

#=#=@=!=% ljb]zL a}+sx? !)=!=#=!=!=% art tyf C0f ;xsf/L

#=#=@=!=^ ljb]zL ;+:yfx? !)=!=#=!=!=^ k]G;g sf]if tyf aLdf sDkgLx?

#=#=@=!=& cGo cfjf;Lo If]q !)=!=#=!=!=& cGo ljQLo ;+:yfx?

#=#=@=!=* u}/cfjf;Lo If]q !)=!=#=!=!=!) u}/ ljQLo ;/sf/L ;+:yfgx?

#=#=@=@ JolQmut !)=!=#=!=!=!! lghL u}/ljQLo ;+:yf?

#=#=@=@=! cfjf;Lo !)=!=#=!=@ ljb]zL d'b|fdf

#=#=@=@=@ u}/cfjf;Lo !)=!=#=!=@=! Ohfhtkqk|fKt ;+:yfx?

#=$ dfu]sf] avt lbg'kg]{ /sd !)=!=#=!=@=@ cGo ljQLo ;+:yfx?

#=$=! :jb]zL d'b|fdf !)=!=#=!=@=# lghL u}/ljQLo ;+:yfgx?

#=$=!=! ;+:yfut !)=!=#=@ JolQmut

#=$=!=!=! æsÆ ju{ Ohfhtkqk|fKt ;+:yfx? !)=!=#=@=! :jb]zL d'b|f

209

#=$=!=!=@ ævÆ ju{ Ohfhtkqk|fKt ;+:yfx? !)=!=#=@=@ ljb]zL d'b|f

#=$=!=!=# æuÆ ju{ Ohfhtkqk|fKt ;+:yfx? !)=!=#=# u}/ cfjf;Lo If]q

#=$=!=!=$ æ3Æ ju{ Ohfhtkqk|fKt ;+:yfx? !)=!=#=#=! :jb]zL d'b|f

#=$=!=!=% art tyf C0f ;xsf/L ;+:yfx? !)=!=#=#=@ ljb]zL d'b|f

#=$=!=!=^ u}/;/sf/L ;+:yfx? !)=!=#=$ o'jf :j/f]huf/ sf]if

#=$=!=!=& sd{rf/L ;+rosf]if !)=!=$ cGo

#=$=!=!=* gful/s nufgL sf]if !)=@ d;nGb df}Hbft

#=$=!=!=( k]G;g sf]if tyf aLdf sDkgLx? !)=# sd{rf/L ;fk6L÷k]ZsL

#=$=!=!=!) cGo ljQLo ;+:yfx? !)=$ ;08«L 8]6;{

#=$=!=!=!! g]kfnL ;]gf !)=% clu|d e'QmfgL

#=$=!=!=!@ g]kfn k|x/L !)=^ lSnol/ª r]s

#=$=!=!=!# ;z:q k|x/L an !)=^=! :jb]zL d'b|f

#=$=!=!=!$ :yfgLo ;/sf/ !)=^=@ ljb]zL d'b|f

#=$=!=!=!% cGo ;/sf/L lgsfo !)=& dfu{:y gub (Cash in Transit)

#=$=!=!=!^ u}/ ljQLo ;/sf/L ;+:yfx? !)=* lagf ;'rgf e'QmfgL lbOPsf 8«fˆ6

#=$=!=!=!& u}/ ljQLo lghL ;+:yfx? !)=( clu|d s/ e'QmfgL

#=$=!=!=!* cGo ;+:yfx? !)=!) Voflt

#=$=!=!=!( ljb]zL a}+sx? !)=!@ cGo

#=$=!=!=@) ljb]zL ;+:yfx? !!= ckn]vg x'g afFsL vr{

#=$=!=!=@! cGo cfjf;Lo If]q !!=! k'j{ ;~rfng vr{

#=$=!=!=@@ u}/cfjf;Lo If]q !!=@ dh{/ vr{

#=$=!=@ JolQmut !!=# cGo

#=$=!=@=! cfjf;Lo !@= u}/ a}+lsË ;DklQ

#=$=!=@=@ u}/cfjf;Lo !#= lx;fj ldnfg

#=$=@ ljb]zL d'b|fdf !# =! s]Gb|Lo sfof{no

#=$=@=! ;+:yfut !#=@ zfvf sfof{no

#=$=@=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !#=# lgj[lQe/0f

#=$=@=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !#=$ ;/sf/L sf/f]af/

#=$=@=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx? !#=% C0fsf]if

#=$=@=!=$ cGo ;+:yfx? !$= sG6«f lx;fj

#=$=@=!=% ljb]zL a}+sx? !$=! sn]S;gdf lnOPsf lanx?

#=$=@=!=^ ljb]zL ;+:yfx? !$=!=! :jb]zL d'b|f

#=$=@=!=& cGo cfjf;Lo If]q !$=!=!=! cfjf;Lo

#=$=@=!=* u}/cfjf;Lo If]q !$=!=!=@ u}/ cfjf;Lo

#=$=@=@ JolQmut !$=!=@ ljb]zL d'b|f

#=$=@=@=! cfjf;Lo !$=!=@=! cfjf;Lo

#=$=@=@=@ u}/cfjf;Lo !$=!=@=@ u}/ cfjf;Lo

#=%= ;l6{lkms]6 ckm l8kf]lh6 !%= gfkmf÷gf]S;fg lx;fj

#=%=! ;+:yfut !%=! ut dlxgf;Dds]f

#=%=!=! cfjf;Lo !%=@ o; dlxgfsf]

#=%=!=@ u}/cfjf;Lo

#=%=@ JolQmut

#=%=@=! cfjf;Lo

#=%=@=@ u}/cfjf;Lo

#=^ dflh{g lx;fa

#=^=! :jb]zL d'b|f

#=^=!=! cfjf;Lo

#=^=!=@ u}/cfjf;Lo

#=^=@ ljb]zL d'b|f

#=^=@=! cfjf;Lo

#=^=@=@ u}/cfjf;Lo

#=& vhfGrLsf] hdfgt

#=* e'StfgL Dofb gf3]sf] d'2lt lgIf]k

#=( cGo

$= e'QmfgL lbg'kg]{ lanx?

$=! :jb]zL d'b|f

$=!=! 8«fˆ6

$=!=!=! cfjf;Lo If]q

$=!=!=@ u}/ cfj;Lo If]q

$=!=@ e'QmfgL cfb]z (Pay order)

$=!=@=! cfjf;Lo If]q

$=!=@=@ u}/ cfj;Lo If]q

$=@ ljb]zL d'b|f

210

$=@=! 8«fˆ6

$=@=!=! cfjf;Lo If]q

$=@=!=@ u}/ cfj;Lo If]q

$=@=@ e'QmfgL cfb]z

$=@=@=! cfjf;Lo If]q

$=@=@=@ u}/ cfj;Lo If]q

%= cGo bfloTj tyf Joj:yfx?

%=! ;08«L q]ml86;{

%=@ k]G;g tyf pkbfg sf]if

%=# sd{rf/L ;+rosf]if

%=$ sd{rf/L sNof0fsf]if

%=% sd{rf/L tflndsf]if

%=^ sd{rf/L af]g; Joj:yf

%=& k|:tfljt tyf e'QmfgL lbg afFsL nfef+z

%=* cfos/ Joj:yf

%=( shf{ gf]S;fgL Joj:yf

%=(=! ;fdfGo shf{ gf]S;fgL Joj:yf

%=(=@ ljz]if shf{ gf]S;fgL Joj:yf

%=(=@=! k'g/;+/rgf÷k'g/tflnlss/0f shf{

%=(=@=@ sd;n shf{

%=(=@=# z+sf:kb shf{

%=(=@=$ v/fa shf{

%=(=@=% Psn u|fxs ;Ldf gf3]sf] shf{

%=(=@=^ JolQmut hdfgL÷t];|f]kIfsf] lwtf]df k|jfx

ePsf] shf{ -yk @) k|ltzt_

%=(=# cltl/Qm shf{ gf]S;fgL Joj:yf

%=!) nufgL ;DaGwL gf]S;fgL Joj:yf

%=!! u}/ a}+lsË ;DklQ gf]S;fgL Joj:Yff

%=!@ cGo ;DklQ gf]S;fgL Joj:yf

%=!# Aofh d'NtaL lx;fj

%=!#=! ut cjlw;Ddsf]

%=!#=@ o; cjlwdf yk

%=!#=# o; cjlwdf c;'nL ePsf]

%=!$ lgIf]kdf lbg'kg]{ Aofh

%=!$=! art

%=!$=@= d'2lt

%=!$=# cGo

%=!% lgIf]k Aofhs/

%=!^ x|f; s§L sf]if

%=!& kfsL g;s]sf] cfDbfgL

%=!* cGo

^= lx;fj ldnfg

^=! s]Gb|Lo sfof{no

^=@ If]qLo÷zfvf sfof{no

^=# lgj[lQ e/0f

^=$ ;/sf/L sf/f]af/

^=% C0fsf]if

&= sG6«f lx;fj

&=! sn]S;gdf lnOPsf lanx?

&=!=! :jb]zL d'b|f

&=!=!=! cfjf;Lo

&=!=!=@ u}/ cfjf;Lo

&=!=@ ljb]zL d'b|f

&=!=@=! cfjf;Lo

&=!=@=@ u}/ cfjf;Lo

*= gfkmf gf]S;fg lx;fj

*=! ut dlxgf;Ddsf]

*=@ o; dlxgfsf]

hDdf hDdf

gf]6M dfly tf]lsPsf] s'g} zLif{s cGtu{t /sd g/x]sf] eP tfklg ;f] zLif{s sfod} /fvL o; a}+sn] tf]s]sf] 9fFrfdf s'g} kl/jt{g ug{ kfOg] 5}g . o;

kmf/fdsf pkzLif{sx?df ePsf sf/f]af/x? lglb{i6 :yfgdf clgjfo{ ?kdf b]vfO{ To;sf] hf]8 k|To]s pk–zLif{s xF'b} d"n zLif{s;Dd ug'{ kg]{5 .

211

jf;nft aflx/sf sf/f]af/ -;Defljt bfloTjx?_ M

!= sn]S;gdf /x]sf lanx?M

s= :jb]zL d'b|f

v= ljb]zL d'b|f

@= km/jf8{ PS:r]~h sG6«fS6sf] afFsL bfloTjx¿

#= k|lttkqx? -dflh{g g36fO{ k'/f /sd_M

s= ^ dlxgfeGbf sd cjlwsf]

v= ^ dlxgfeGbf a9L cjlwsf]

$= cGt/f{li6«o >]0fLs[t (Rated) ljb]zL Ohfhtkqk|fKt ;+:yfsf] sfp06/ Uof/]06Ldf hf/L u/]sf] Uof/]06L

%= Dofb gfl3g;s]sf] Uof/]06L aG8M

s= la8 aG8

v= k/km/d]G; aG8

^= k|Tofe"lt ;DaGwL k|ltj4tf (Underwriting commitment)

&= k'gM vl/b ug]{ zt{df laqmL u/]sf] shf{

*= clu|d e'QmfgL Uof/]06L (Advance Payment Guarantee)

(= ljQLo tyf cGo hdfgt (Financial and other Guarantee)

!)= ckl/jTo{ shf{ k|lta4tf (Irrevocable Loan Commitment)

!!= cfos/ jfkt ;Defljt bfloTj (Contingent Liabilities on Income Tax)

!@= Acceptance, Endorsement ;lxt cGo ;a} k|sf/sf ;Defljt bfloTjx?

!#= k'gM l8:sfpG6 ul/Psf lanx¿

!$= r'Qmf jf e'Qmfg x'g afFsL ;]o/ nufgL

!%= e'QmfgLsf] nflu bfjL k/]sf] hdfgt

!^= ;+:yfpk/ bfjL k/]sf] t/ ;+:yfn] bfloTj :jLsf/ gu/]sf] ;Defljt bfloTjx?

---------------------------------------------------

* cGo hu]8f tyf sf]ifx? cGtu{t nufgLdf /x]sf] /sdnfO{ ;d]t v'nfpg' (Disclose) kg]{5 .

** Ohfhtkqk|fKt ;+:yfx?sf] gfd v'nfpg' kg]{5 . o;sf] nflu 5'§} kmf/fd k|of]u ug{ ;lsg]5 .

ljj/0f tof/ ug]{sf] ljj/0f k]z ug]{ clws[tsf]

gfd M gfd M

bhf{ M bhf{ M

b:tvt M b:tvt M

ldlt M ldlt M

212

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

========================================== lnld6]8

gfkmf gf]S;fg lx;fj

@) ====== b]lv @) ========= ;Dd -dfl;s_

-?=bz nfvdf_

vr{ o; dlxgf

;Ddsf] ¿=

ut dlxgf

;Ddsf] ¿=

cfDbfgL o; dlxgf

;Ddsf] ¿=

ut dlxgf

;Ddsf] ¿=

!= Aofh vr{

!=! lgIf]k bfloTjdf

!=!=! artdf

!=!=@ d'2ltdf

!=!=@=! # dlxgf;Ddsf] d'2ltdf

!=!=@=@ # b]lv ^ dlxg;Ddsf] d'2ltdf

!=!=@=# ̂ dlxgfb]lv ! jif{;Ddsf] d'2ltdf

!=!=@=$ ! jif{eGbf dflysf] d'2ltdf

!=!=# dfu]sf] avt ltg'{kg]{ lgIf]kdf

!=!=$ ;l6{lkms]6 ckm l8kf]lh6df

!=@ cGt/ a}+s/ ljQLo ;+:yf ;fk6L

!=@=! g]kfn /fi6« a}+s

!=@=@ cGt/ a}+s/ ljQLo ;+:yf

!=@=# cGo ;fk6L

@ sld;g vr{

#= sd{rf/L vr{

#=! tna eQf

#=@ cGo vr{

$= ;~rfng vr{

$=! 3/ef8f

$=@ x|f;s§L

$=# d;nGb

$=$ OFwg

$=% cGo ;~rfng vr{

%= ;6xL 36a9 gf]S;fgL

%=! ljlgdob/df ePsf] km/saf6

%=@ ljb]zL d'b|f sf/f]af/af6 -a§f afx]s_

^= u}/ ;~rfng vr{

&= hf]lvd ;DaGwL Joj:yf

&=! shf{ gf]S;fgL Joj:yf

&=!=! ;fdfGo shf{ gf]S;fgL Joj:yf

&=!=@ ljz]if shf{ gf]S;fgL Joj:yf

&=!=@=! k'g/;+/rgf÷k'g/tflnlss/0f shf{

gf]S;fgL Joj:yf

&=!=@=@ sd;n shf{ gf]S;fgL Joj:yf

&=!=@=# z+sf:kb shf{ gf]S;fgL Joj:yf

&=!=@=$ v/fa shf{ gf]S;fgL Joj:yf

&=!=@=% Psn u|fxs ;Ldf gf3]sf] shf{sf] gf]S;fgL

Joj:yf

&=!=@=^ JolQmtu hdfgL÷t];|f]kIfsf] lwtf]df k|jfx

ePsf] shf{sf] yk gf]S;fgL Joj:yf

&=!=# cltl/Qm shf{ gf]S;fgL Joj:yf

&=@ u}/ a}+lsË ;DklQ gf]S;fgL Joj:yf

&=# nufgLdf ;Defljt gf]S;fgL Joj:yf

&=$ nufgL ;dfof]hg sf]if

&=% cGo ;DklQsf] gf]S;fgL Joj:yf

*= c;'nL x'g g;Sg] shf{sf] ckn]vg

(= c;fdfGo sf/f]af/x?af6 ePsf] vr{

!)= sd{rf/L af]g; Joj:yf

!!= cfos/ Joj:yf

!@= v'b gfkmf

!= Aofh cfDbfgL

!=! shf{ ;fk6df

!=@ nufgLdf

!=@=! g]kfn ;/sf/sf] ;'/If0fkq

!=@=@ ljb]zL C0fkq

!=@=# g]kfn /fi6« a}+ssf] C0fkq

!=@=$ l8a]~r/ tyf aG8

!=# Ph]G;L df}Hbftdf

!=$ dfu tyf cNk ;'rgfdf k|fKt x'g]

df}Hbftdf

!=% cGodf

@= sld;g tyf l8isfp06

@=! lan vl/b tyf l8isfp06

@=@ sldzg

@=# cGo

#= ;6xL 36a9 cfDbfgL

#=! ljlgdob/df ePsf] km/saf6

#=@ ljb]zL d'b|f sf/f]af/af6 -a§f afx]s_

$= cGo ;~rfng cfDbfgL

%= u}/ ;~rfng cfDbfgL

^= hf]lvd ;DaGwL Joj:yfaf6 lkmtf{

-cfDbfgL_

^=! ;fdfGo shf{ gf]S;fgL Joj:yf

^=@ ljz]if shf{ gf]S;fgL Joj:yf

^=@=! k'g/;+/rgf÷k'g/tflnlss/0f shf{

gf]S;fgL Joj:yf

^=@=@ sd;n shf{ gf]S;fgL Joj:yf

^=@=# z+sf:kb shf{ gf]S;fgL Joj:yf

^=@=$ v/fa shf{ gf]S;fgL Joj:yf

^=@=% Psn u|fxs ;Ldf gf3]sf] shf{sf]

gf]S;fgL Joj:yf

^=@=^ JolQmtu hdfgL÷t];|f]kIfsf] lwtf]df

k|jfx ePsf] shf{sf] yk gf]S;fgL

Joj:yf

^=# cltl/Qm shf{ gf]S;fgL Joj:yf

^=$ u}/ a}+lsË ;DklQ gf]S;fgL Joj:yf

^=% nufgLdf ;Defljt gf]S;fgL Joj:yf

^=^ nufgL ;dfof]hg sf]if lkmtf{

^=& cGo ;DklQsf] gf]S;fgL Joj:yf

&= ckn]vg ePsf] shf{sf] c;'nL

*= c;fdfGo sf/f]af/x?af6 ePsf]

cfDbfgL

(= v'b gf]S;fg

hDdf hDdf

ljj/0f tof/ ug]{ ljj/0f k]z ug]{ clws[t

b:tvt M b:tvt M

gfd M gfd M

bhf{ M bhf{ M

ldlt M ldlt M

gf]6 M !_ dfl;s ?kdf x|f; s§L vr{ / cGo vr{ ;DalGwt vr{ zLif{s cGtu{t ;dfj]z x'g' kg]{5 .

213

@_ x/]s qodf; cGtsf] gfkmf gf]S;fg lx;fj tof/ ubf{ clgjfo{ ?kn] shf{ gf]S;fgL Joj:yf nufot cGo gf]S;fgL Joj:yfdf ePsf] yk jf

36 /sd oyfy{ lrq0f x'g] u/L n]vfÍg ug'{ kg]{5 .

#_ sd{rf/L af]g; / cfos/sf] nflu pko'{Qm cg'dfg u/L a}+s Joj:yfkgn] ;DalGwt cjlwx?df Joj:yf ug]{ tyf n]vfÍg ug{' kg]{5 .

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

========================================== lnld6]8

If]qut -k|of]hg_ cg';f/sf] shf{ tyf ;fk6sf] ljj/0f -dfl;s_

@) ======== ;fn =============== dlxgfsf] ljj/0f

-?= bz nfvdf_

qm;+=

ut d;fGt;Ddsf]

afFsL

o; dlxgfdf

ljtl/t

o; dlxgfdf

c;"nL

d;fGt;Dddf

p7fpg afFsL efvf gf3]sf]

;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf Aofh ;+Vof ;fFjf Aofh

pBf]u÷If]qx?

! s[lif / jg ;DaGwL

!=! cGgafnL

!=@ t/sf/L afnL

!=# lrof÷skmL

!=$ ;'lt{

!=% ;gkf6

!=^ cGo gub] afnL

!=& kmnkm"n tyf k'ik v]tL

!=* zLt e08f/0f

!=( dnvfb tyf ls6gfzs

!=!) kz'kfng÷kz' awzfnf

!=!! k+IfL kfng

!=!@ dfx'/L kfng

!=!# cGo s[lif tyf s[lif hGo ;]jfx?

!=!$ l;rfO{

!=!% ag

@ df5fkfng ;DaGwL

# vfgL ;DaGwL

#=! wft' tyf wfp -kmnfd, l;;f OToflb_

#=@ sf]Onf

#=# r'g9'Ëf

#=$ DofUg];fO6

#=% v/L

#=^ t]n tyf Uof; k|zf]rg (Extraction)

#=& vfgL ;DaGwL cGo

$ s[lif, ag tyf k]okbfy{ pTkfbg ;DaGwL

$=! vfB pTkfbg -Kofs ug]{, k|f];]l;Ë ug]{_

$=@ s[lif, jg k}bfjf/ pTkfbg

$=@=! lrgL

$=@=@ ;"lt{ k|zf]wg

$=@=# lr/fg tyf sfi7 pTkfbg÷kmlg{r/

$=@=$ cGo

$=# k]o kbfy{ -ljo/, dbL/f, ;f]8f OToflb_

$=#=! dlb/fhGo

$=#=@ dlb/f/lxt

% u}/vfB j:t' pTkfbg ;DaGwL

%=! x:tsnf

%=@ a'gfO{ (Textile) pTkfbg Pjd\ tof/L kf]zfs

%=# sfuh tyf ;Da4 pTkfbg

%=$ 5kfO tyf k|sfzg

%=% cf}ifwL

%=^ k|zf]lwt t]n tyf sf]Onf pTkfbg

%=& vf]6f] tyf tf/lkg

%=* /a/sf] 6fo/

%=( 5fnf

%=!) Knfli6s

%=!! l;d]06

%=!@ kTy/, df6f] tyf l;;fsf pTkfbgx?

%=!# cGo lgdf{0f ;fdu|L pTkfbg

%=!$ wft' – cfwf/e"t kmnfd tyf l:6n Knf06

%=!% wft' – cGo KnfG6÷Hof;n

%=!^ ljljw pTkfbg

214

^ lgdf{0f

^=! cfjf;Lo -3/fo;L k|of]hg_

^=@ u}/ cfjf;Lo -Jofkfl/s k|of]hg_

^=# a[xt (Heavy) lgdf{0f -/fhdfu{, k'n OToflb_

&= ljB't, Uof; / kfgL

&=! phf{

&=!=! hnljB't

&=!=@ gjLs/0fLo phf{

&=@ cGo ljB't ;]jf

&=# UofF; tyf UofF; kfOk nfOg ;]jf

&=$ kfgL

* wft'sf pTkfbgx?, d]l;g/L tyf On]S6«f]lgs cf}hf/

tyf h8fg

*=! h8fg ul/Psf (Fabricated) wft'sf ;fdfgx?

*=@ d]lzg cf}hf/

*=@=! s[lif hGo

*=@=@ d]lzg/L – lgdf{0f, t]n If]q, vfgL ;DaGwL

*=@=# d]lzg/L – clkm; Pjd\ sDKo'l6Ë (Computing)

*=@=$ d]lzg/L – cGo ;a}

*=# ljB'tLo pks/0f

*=$ 3/fo;L pks/0f Pjd\ cGo vKg] ;fdfg

*=% ;+rf/ pks/0f

*=^ On]S6«f]lgs kf6{k"hf{

*=& lrlsT;f ;DaGwL pks/0f

*=* h]g]/]6/x?

*=( 3§ (Turbines)

( oftfoft , e08f/ / ;+rf/

(=! df]6/uf8L, kf6{k"hf tyf ;xfos ;fdu|Lx?

(=@ h]6af]6÷hn oftfoft

(=# jfo'ofg tyf jfo'ofgsf] kf6{k"hf{

(=$ oftfoft ;DaGwL cGo pTkfbgx?

(=% /]ndfu{ tyf ;8s ofqL cf];f/k;f/sf ;fwgx?

(=^ 6«s ;]jf tyf uf]bfd Joj:yf

(=& cGo ;a} ;]jf

!) yf]s tyf v'b|f ljq]mtf

!)=! yf]s Jofkf/ – vKg] ;fdfg

!)=@ yf]s Jofkf/ – gvKg] ;fdfg

!)=# Automotive Dealer/franchise

!)=$ cGo v'b|f Jofkf/

!)=% cfoft Jofkf/

!)=^ lgof{t Jofkf/

!! ljQ, aLdf tyf crn ;DklQ

!!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

!!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

!!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

!!=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?

!!=% art tyf C0f ;xsf/L ;+:yfx?

!!=^ k]G;g sf]if tyf aLdf ;+:yfx?

!!=& cGo ljQLo ;+:yf

!!=* u}/ ljQLo ;/sf/L ;+:yfg

!!=( lghL u}/ ljQLo ;+:yfgx?

!!=!! cGo nufgL ;+:yfx?

!!=!@ crn ;DklQ (Real Estate)

!@ ko{6g ;]jf

!@=! 6]«lsË, 6«fen Ph]G;L, kj{tf/f]x0f, l/;f]6{, /flˆ6Ë,

SoflDkË cflb

!@=@ xf]6n -cGo ;]jf ;d]t_

!@=# dgf]/+hg, l/lqmP;g, rnlrq

!# cGo ;]jfx?

!#=! lj1fkg ;]jf

!#=@ Automotive ;]jf

!#=# cGo ;a} ;]jf sDkgLx?

!#=$ c:ktfn, lSnlgs OToflb

!#=% lzIff ;]jf

!$ pkef]Uo shf{

!$=! ;'g, rfFbL

!$=@ d'2lt /l;b

!$=# ;'/If0f kq

215

!$=$ q]ml86 sf8{

!$=% xfo/ kr]{h -JolQmut pkof]u shf{_

!% :yfgLo ;/sf/

!^ cGo

hDdf

g]=/f=a}+s lgb]{zg kmf=g+=(=# -s_

============================================== a}+s÷ljQLo ;+:yf

k|of]hg cg';f/sf] Productwise shf{ ;fk6sf] ljj/0f

@)====÷==========dlxgf -dfl;s_

-/sd ?=nfvdf_

qm= ;+= shf{sf] k|sf/ ut dlxgfsf] o; dlxgfsf]

km08]8 ggkm08]8 s'n km08]8 ggkm08]8 s'n

!= cfjlws shf{

-s_ cf}Bf]lus ;+:yf

-v_ Jofkfl/s ;+:yf

-u_ ;]jf Joj;fo ;+:yf

-3_ cGo

@= cf]e/8«fˆ6

-s_ cf}Bf]lus ;+:yf

-v_ Jofkfl/s ;+:yf


-3_ cGo

#= 6«i6 l/l;K6 shf{÷cfoft shf{

-s_ cf}Bf]lus ;+:yf

-v_ Jofkfl/s ;+:yf


-3_ cGo

$= l8df08 tyf cGo rfn' k'FhL shf{

-s_ cf}Bf]lus ;+:yf

-v_ Jofkfl/s ;+:yf


-3_ cGo

%= JolQmut cfjf;Lo 3/ shf{ -?= ! s/f]8;Ddsf]_

^= l/on :6]6 shf{ ;fk6

-c_ cfjf;Lo 3/ shf{ -?= ! s/f]8;Ddsf]

JolQmut cfjf;Lo 3/ shf{ afx]s_

-cf_ Jofj;flos ejg tyf cfjf;Lo ckf6{d]06

lgdf{0f shf{

-O_ lgdf{0f ;DkGg eO{ cfo cfh{g ug{ yfn]sf]

Jofkfl/s sDKn]S; shf{

-O{_ cGo l/on :6]6 shf{ -hUufhdLg vl/b tyf

Knl6+u shf{ ;d]t_

!= hUufhdLg vl/b tyf Knl6Ë shf{

@= s'g} k|of]hg gv'nfO{ hUuf, hldg lwtf]

/fvL k|jfx ePsf ?=%) nfv jf ;f] eGbf j9L

/sdsf Personal Loan, Mortgage Loan, Flexi Loan

k|s[ltsf shf{

#= cGo

&= Dfflh{g k|s[ltsf] shf{

-s_ ! s/f]8eGbf j9L /sdsf] shf{

-v_ ?=%) nfvb]lv ?=! s/f]8;Ddsf shf{

-u_ ?=@% nfvb]lv ?=%) nfv;Ddsf] shf{

-3_ ?=@% nfveGbf sd /sdsf] shf{

*= xfo/kr{]h shf{

-s_ Jofkfl/s k|of]hg

-v_ JolQmut k|of]hg

(= ljkGg ju{ shf{

216

!)= laN; vl/b

!!= cGo k|f]8S6x?

-s_ qm]l86 sf8{

-v_ z}lIfs shf{

-u_ ;fgf tyf demf}nf pBdL shf{

-3_ =======================================

-ª_ =======================================

s'n

k|li6s/0f M–

!= cfjlws shf{ M

o; cGtu{t kg{] cfjlws shf{ (Term Loan) eGgfn] k'FhLut k|s[ltsf] vr{sf] nflu Ps jif{eGbf j9L cjlwsf]

nflu k|jfx ePsf] shf{nfO{ ;Demg' kb{5 . Ps jif{eGbf sd cjlwsf] cfjlws shf{ ePdf l8df08 tyf cGo rfn'

k'FhL shf{ zLif{sdf hgfpg' kg{]5 . To;}u/L ls:tfjGbLdf jf Psd'i6 c;'n ug{] u/L k|jflxt s'g} klg cjlwsf]

cfjf;Lo 3/ shf{, l/on :6]6 shf{, xfo/kr{]h shf{ nufotsf cGo zLif{sdf kg{] u/L k|jflxt cfjlws shf{ o;

cGtu{t ghgfO{ ;DalGwt zLif{sdf g} hgfpg' kg{]5 .

@= cf]e/8«fˆ6 shf{ M

cf]e/8«fˆ6 ;'ljwf pknAw u/fpg kfpg] a}+s tyf ljQLo ;+:yfx?n] cfˆgf JolQmut jf ;+:yfut u|fxsx?nfO{

cf]e/8«fˆ6 ;Ldf k|bfg u/L jf rNtL lgIf]k vftfdf cf]e/8«g ;'ljwf pknAw u/fO{ shf{ k|jfx u/L jSof}tf /x]sf]

/sd o; zLif{sdf hgfpg' kg{]5 .

#= 6«i6 l/l;K6 shf{÷cfoft shf{ M

k|lttkq dfkm{t ;fdfg cfoft ug{] k|of]hgsf] nflu pknAw u/fOPsf] cfoft shf{nfO{ 6«i6 l/l;K6 shf{sf] ?kdf

hgfpg' kg{]5 eg] o; zLif{s cGtu{t cfoftsf] nflu k|jfx ul/Psf] cGo shf{x? ePdf To:tf cGo cfoft

shf{x?nfO{ ;d]t ;dfj]z u/L o;} zLif{s cGtu{t hgfpg' kg{]5 . t/, :jb]zL k|lttkqdf o; k|sf/sf] shf{ k|bfg

ug{ kfO{g] 5}g .

$= l8df08 tyf cGo rfn' k'FhL shf{ M

l8df08 tyf cGo rfn' k'FhL shf{ cGtu{t Hypothecation, Working Capital, Short Term Loan, Demand

Loan, Time Loan, Cash Credit nufotsf cGo rfn' k'FhL k|s[ltsf ;a} shf{x? ;dfj]z x'g] 5g\ .

%= l/on :6]6 shf{ ;fk6 M

l/on :6]6sf] nflu k|jfx ul/Psf] shf{ ;fk6 eGgfn] lgDgfg';f/sf] shf{ ;fk6nfO{ ;Demg' kb{5 .

-c_ cfjf;Lo 3/ shf{ -Residential Real Estate_

-cf_ Jofj;flos ejg tyf cfjf;Lo ckf6{d]06 lgdf{0f shf{ -l/on :6]6 sDkgLnfO{ k|jfx ul/Psf] ax'cfjf;Lo

ckf6{d]06 shf{ / JolQmut cfjf; sf]nf]gL shf{_

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

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

!= hUufhdLg vl/b tyf Knl6Ë shf{

@= s'g} k|of]hg gv'nfO{ hUuf, hldg lwtf] /fvL k|jfx ePsf ?=%) nfv jf ;f] eGbf j9L /sdsf

Personal Loan, Mortgage Loan, Flexi Loan k|s[ltsf shf{

#= cGo

t/, lgDglnlvt shf{nfO{ l/on :6]6 shf{ dflgg] 5}g .

hUuf ljsf; tyf ejg lgdf{0fdf ;+nUg g/x]sf Jofkfl/s÷cf}Bf]lus kmd{÷sDkgLn] cfˆgf] lgoldt

Jofkfl/s÷cf}Bf]lus shf{sf] nflu cGo ;'/If0fsf cltl/Qm 3/ hUuf lwtf] /fv]sf shf{x?,

?=! s/f]8;Ddsf JolQmut cfjf;Lo 3/ shf{ .

cfjf;Lo 3/ shf{ eGgfn] a}+s÷ljQLo ;+:yfn] u|fxssf] cfo;|f]t x]/L ;f] ;|f]tn] kof{Kt wfGg] ls:tf

sfod u/L 3/ lgdf{0f jf vl/bsf] nflu k|jfx u/]sf] cfjf;Lo 3/ shf{ -Residential Real Estate_

sf] jSof}tf /sdnfO{ ;Demg' kb{5 .

217

^= JolQmut cfjf;Lo 3/ shf{ ;fk6 M

?= ! s/f]8;Ddsf JolQmut cfjf;Lo 3/ shf{ eGgfn] a}+s÷ljQLo ;+:yfn] u|fxssf] cfo;|f]t x]/L ;f] ;|f]tn]

kof{Kt wfGg] ls:tf sfod u/L pQm u|fxsn] cfkm} k|of]u ug]{ jf ef8fdf nufpg] u/L 3/ lgdf{0f, 3/÷ckf6{d]G6

vl/bsf] nflu k|jfx u/]sf] cfjf;Lo 3/ shf{÷Home Loan) sf] jSof}tf /sdnfO{ ;Demg' kb{5 .

&= dflh{g k|s[ltsf] shf{ ;fk6 M

s'g} klg JolQm jf ;+:yfnfO{ shf{ ;fk6 k|jfx ubf{ s'g} ;'rLs[t sDkgLsf] ;]o/ jf l8j]~r/ ;'/If0fsf] ?kdf lwtf]

lnO{ k|jfx ePsf shf{nfO{ dflh{g k|s[ltsf] shf{ ;fk6sf] ?kdf lnOg] 5 . t/, cGo k|of]hgsf nflu k|jflxt

shf{df yk jf cltl/Qm ;'/If0f:j?k ;'rLs[t sDkgLsf] ;]o/ jf l8j]~r/ lwtf] /fv]sf] cj:yfdf To:tf] shf{nfO{

dflh{g k|s[ltsf] shf{ dflgg] 5}g .

*= xfo/kr{]h shf{ M

o; cGtu{t Jofkfl/s lx;fjn] ef8fdf ;~rfng ug{] u/L jf k|of]u ug{] u/fpg] u/L s'g} ;jf/L ;fwg jf ;fdfg

vl/b ug{ k|jfx ul/Psf] shf{nfO{ xfo/kr{]h shf{ cGtu{tsf] Jofkfl/s k|of]hgdf hgfpg' kg{]5 eg] clGtd

k|of]ustf{ (End User) cfkm}n] k|of]u ug{] u/L ;jf/L ;fwg jf ;fdfg vl/b ug{ ljQLo ;'ljwf pknAw u/fO{

jSof}tf /x]sf] /sd JolQmut xfo/kr{]h shf{ cGtu{t hgfpg' kg{]5 . xfo/ kr]{h k|s[ltsf t/ cGo k|f]8S6 -h:t}M

Auto Loan, Vehicle Loan cflb_ cGtu{t k|jfx ePsf shf{ ;d]t o; zLif{sdf ;dfj]z ug'{ kg]{5 .

(= ljkGg ju{ shf{ M

g]kfn /fi6« a}+ssf] lgb{]zgsf] clwgdf /xL k|jfx ug{' kg{] lgb{]lzt ljkGg ju{ shf{sf] jSof}tf /sd o; zLif{sdf

hgfpg' kb{5

!)= laN; vl/b M

a}+s ljQLo ;+:yfn] vl/b u/L lnPsf] r]s, 8«fˆ6, lgof{t lansf] jSof}tf /sd o; zLif{sdf hgfpg' kb{5 .

!!= cGo k|f]8S6x? M

a}+s tyf ljQLo ;+:yfn] k|of]udf NofPsf dfly pNn]v ePb]lv afx]ssf cGo k|f]8S6x? ePdf o; zLif{s cGtu{t

pNn]v ub{} hfg' kg{]5 . o;/L pko{'Qm ! b]lv o; zLif{s;Ddsf] ;Dk"0f{ /sdsf] s'n of]u a}+s÷ljQLo ;+:yfsf] ;f]

ldltsf] s'n shf{ ;fk6 /sd;Fu d]n vfg' kg]{5 .

!@= cf}Bf]lus ;+:yf M

s'g} klg j:t' pTkfbg ug{], cyf{t sRrf kbfy{ jf cw{tof/L ;fdfgsf] k|of]ujf6 lglZrt dfgj÷d]lzg/Lsf] k|of]u

u/L d'No clej[l4 u/fO{ tof/L j:t' pTkfbg ug{] vfnsf ;+:yfnfO{ uPsf] shf{ ;fk6nfO{ o; pkzLif{sdf hgfpg'

k5{ . h:tf] M– l:6n pBf]u, l;d]06 pBf]u, ljh'nL pTkfbg, h'6 pBf]u, jfo/ pBf]u, sfk{]6 pBf]u, ufd{]06 pBf]u

cflb .

!#= Jofkfl/s ;+:yf M

s'g} yk k|f];]l;Fu gu/L tof/L ;fdfg vl/b÷laqmL ug{] Jofj;flos ;+:yfnfO{ uPsf shf{x?sf] aSof}tf /sd o;

pkzLif{s cGtu{t hgfpg' kg{]5 . h:t}M– /fli6«o Jofkf/ lgud, ;fN6 6«]l8Ë ln=, hg/n 6«]l8Ë cflb .

!$= ;]jf Joj;fo ;+:yf M

s'g} klg j:t' pTkfbg ug{] jf vl/b laqmL ug{] geO{ u|fxsnfO{ ;]jf k|bfg ug{] clek|fon] :yflkt ;+:yfnfO{ uPsf]

shf{ ;fk6nfO{ o; pkzLif{s cGtu{t hgfpg' kg{]5 . o:tf ;+:yf gfkmfd'vL jf k/f]ksf/L ;+:yf b'a} x'g ;Sg]5g\ .

h:t}M b"/;+rf/, :s'n÷sn]h, gl;{Ë xf]d, xl:k6n, xf]6n cflb .

!%= ;fgf tyf demf}nf pBdM

b]xfosf ;Dk"0f{ cj:yf Pjd\ cfwf/ ljBdfg /x]sf] pBdnfO{ ;fgf tyf demf}nf pBd -SME_ sf] ?kdf kl/eflift

ul/Psf] 5 .

-s_ a9Ldf ?= %) nfv;Dd r'Qmf k'FhL ePsf] .

-v_ a9Ldf ?= % s/f]8;Ddsf] l:y/ ;DklQ ePsf] .

-u_ pTkfbg jf ;]jfd'ns Joj;fodf ;+nUg ePsf] .

-3_ pBdL :jo+ sf/f]af/ tyf Joj;fodf ;+nUg ePsf] .

218

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

========================================== lnld6]8

;'/If0f cg';f/sf] shf{ tyf ;fk6sf] ljj/0f -dfl;s_

@) ========== ;fn ================ dlxgfsf] ljj/0f

-?= nfvdf_

;'/If0f ut d;fGtsf]

afFsL

o; dlxgfdf

ljtl/t

o; dlxgfdf

c;"nL

d;fGt;Dddf

p7fpg afFsL efvf gf3]sf]


! ;'g rfFbL

@ ;/sf/L ;'/If0f kqx?

# u}/ ;/sf/L ;'/If0f kqx?

$ d'2lt /l;b

$=! cfˆg} ;+:yfsf]

$=@ cGo Ohfhtkqk|fKt ;+:yfsf]

% ;DklQsf] ;'/If0f

%=! l:y/ ;DklQ

5.1.1 3/hUuf

5.1.2 d]lzg/L tyf pks/0fx?

5.1.3 kmlg{r/ tyf lkmS;r/

5.1.4 ;jf/L ;fwgx?

5.1.5 cGo l:y/ ;DklQx?

%=@ rfn' ;DklQ

%=@=! s[lif k}bfjf/

5.2.2.1 wfg rfdn

5.2.2.2 ;g kf6{

5.2.2.3 cGo s[lif k}bfjf/

%=@=@ cGou}/ s[lif k}bfjf/

5.2.2.1 sRrf kbfy{

5.2.2.2 cw{ tof/L a:t'x?

5.2.2.3 tof/L a:t'x?

5.2.2.4 g"g, lrgL, £o", t]n

5.2.2.5 sk8f

5.2.2.6 cGo j:t'x?

^ lanx?sf] ;'/If0fdf

^=! :jb]zL lan

^=@ ljb]zL lan

6.2.1 cfoft lan / k|ltt kq

6.2.2 lgof{t lan

6.2.3 lgof{t lansf] lwtf]df

6.2.4 cGo ljb]zL lan

& hdfgtdf k|jflxt

&=! ;/sf/L hdfgL

&=@ ;+:yfut hdfgL

&=# JolQmut hdfgL

&=$ ;fd'lxs hdfgL

&=% cGt/f{li6«o >]0fLs[t ljb]zL

a}+ssf] hdfgtdf

&=^ cGo hdfgtdf

* qm]l86 ÷8]lj6 sf8{

( cGo

hDdf

ljj/0f tof/ ug]{ M ljj/0f k]z ug]{ clws[t

b:tvt M b:tvt M

gfd M gfd M

bhf{ M bhf{ M

ldlt M ldlt M

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

219

============================= lnld6]8

ljkGg ju{ shf{ ljj/0f -q}dfl;s_

@) ========== ;fn ================ dlxgfsf] ljj/0f

-?= nfvdf_

l;=g+= shf{ zLif{s

ut qodf;sf]

afFsL

o; qodf;df

ljtl/t

o; qodf;df

c;"nL

o; qodf;;Dddf p7fpg

afFsL efvf gf3]sf]


!= s'n shf{ ;fk6 -laN; vl/b

tyf l8:sfp06 ;d]t_

@=

ljkGg ju{ shf{

-s_ k|ToIf nufgL

! s[lif

@ 3/]n' pBf]u

# ;]jf

$= cGo

-v_ ck|ToIf nufgL

-c_ ;+:yfut nufgL yf]s

shf{_

!=

@=

-cf_ ;]o/ nufgL

#= o'jf :j/f]huf/ shf{

hDdf

^ dlxgf cl3sf] s'n afFsL

shf{

^ dlxgf cl3sf] s'n afFsL

shf{;Fusf] cg'kft

gf]6M ck|ToIf nufgL cGtu{t ;+:yfut nufgL -Wholesale Lending_ / ;]o/ nufgLsf] /sd 5'§f5'§} pNn]v ug'{ kb{5 .

ljj/0f tof/ ug]{ ljj/0f k]z ug]{ clws[t M

b:tvt M b:tvt M

gfd M gfd M

bhf{ M bhf{ M

ldlt M ldlt M

220

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

================================lnld6]8

;~rfns÷sfo{sf/L k|d'v÷;+:yfks÷sd{rf/L tyf ;]o/xf]N8/x¿nfO{ uPsf] shf{ ;fk6 ljj/0f -q}dfl;s_

- @) ;fn dlxgfsf] ljj/0f_

vl/b tyf l*:sfpG^ ul/Psf lanx¿ / shf{, ;fk^ tyf clwljsif{df k|jflxt s'n /sddWo] ;~rfns,

sfo{sf/L k|d'v, ;+:yfks, sd{rf/L, 1 k|ltzt eGbf a(L ;]o/ lng] ;]o/ xf]N*/x? / lghx¿sf] Psf#/

kl/jf/sf JolQm jf To:tf JolQm hdfgL a;]sf] jf Dofg]lh+u Ph]G^ ePsf] s'g} ;+:yf jf sDkgLnfO{ uPsf]

/sdsf] ljj/)f b]xfo adf]lhd % .

-?= nfvdf_

;+:yfks÷;~rfns÷

sfo{sf/L

ut qodf;;Ddsf]

afFsL

o; qodf;df c;'nL o; qodf;;Dd afFsL

k|d'vsf] gfd ;fjf+ Aofh ;fjf+ Aofh ;fjf+ Aofh

-s_ ;~rfns

1=

2=

-v_ sfo{sf/L k|d'v

1=

2=

-u_ ;+:yfks

1=

2=

-#_ sd{rf/L

1=

2=

-ª_ ;]o/xf]N*/x?

1=

2=

hDdf


b:tvt M b:tvt M

gfd M gfd M

bhf{ M bhf{ M

ldlt M ldlt M

221

g]=/f=a}+s lgb]{zg kmf=g+=9=6=1

============================================== lnld^]*

;+:yfks÷;+:yfks ;d'xsf] ;]o/ cGo a}+s tyf ljQLo ;+:yfdf

lwtf] /fvL lnPsf] shf{ ljj/)f -q}dfl;s_

-20 ;fn dlxgfsf] ljj/)f_


b:tvt M b:tvt M

gfd M gfd M

bhf{ M bhf{ M

ldlt M ldlt M

b|i6JoM

1. Ohfhtkqk|fKt ;+:yfsf ;+:yfks ;]o/wgLn] pkef]u u/]sf] shf{ ;DaGwdf hfgsf/L lng shf{ k|jfx ug]{ ;+:yfn] ;]o/

/f]Ssfsf] nflu ;DalGwt ;+:yfdf n]vL k7fp+bf clgjfo{?kdf shf{ /sd ;d]t pNn]v u/L k7fpg' kg]{ / /f]Ssf /fVg] ;+:yfn]

;f]sf] ljj/0f cBfjlws ug'{ kg]{5 . ;fy}, ;]o/ lwtf] km's'jfsf] hfgsf/L ;d]t & lbgleqdf ;DalGwt ;+:yfnfO{ pknAw

u/fpg' kg]{5 .

2. ;]o/ /lhi6«];g nufotsf sfo{ dr]{G6 a}+lsË ;DaGwL sf/f]af/ ug]{ ;+:yfaf6 u/fOPsf] ePdf ;d]t Ohfhtkqk|fKt ;+:yfsf

;~rfns jf ;+:yfksx?n] k|rlnt gLltut Joj:yf adf]lhd ;]o/ lwtf] /fvL lnPsf] shf{sf] clen]v ;DalGwt ;+:yfn] ;d]t

/fVg' kg]{5 .

qm=;+= ;+:yfks

;]o/wgLsf]

gfd

:jfldTjdf

/x]sf] ;]o/

;+Vof

r'Qmfk'FhLsf]

k|ltzt

shf{sf] lwtf]df

/x]sf] ;]o/

;+Vof

shf{ ljj/0f lwtf]df

/x]sf]

;]o/

-% df_

s}lkmot

shf{

/sd

shf{ k|jfx

ug]{ ;+:yfsf]

gfd

s'n ;+:yfks ;]o/ ;+Vof

222

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

============================================== lnld6]8

;/sf/L ;+:yfgx?nfO{ uPsf] shf{sf] ljj/0f -dfl;s_

@) ======= ;fn ============= dlxgfsf] ljj/0f

-?= nfvdf_

;+:yfgsf] gfd

shf{

sf]

p2]Zo

ut

d;fGt;Dd–

sf] afFsL

o; dlxgfdf

ljtl/t

o;

dlxgfdf

c;'nL

d;fGt;Dddf

p7fpg afFsL

efvf gf3]sf]


!= cf}Bf]lus

;+:yfgx?

-s_

-v_

-u_

-3_

-ª_

@= Jofkfl/s

;+:yfgx?

-s_

-v_

-u_

-3_

-ª_

#= ljQLo ;+:yfx?

-s_

-v_

-u_

-3_

-ª_

$= ;]jf ;DaGwL

;+:yfgx?

-s_

-v_

-u_

-3_

-ª_

%= cGo ;/sf/L

;+:yfgx?

-s_

-v_

-u_

-3_

-ª_

hDdf

ljj/0f tof/ ug]{ M ljj/0f k]z ug]{ clws[t M

b:tvt M b:tvt M

gfd M gfd M

bhf{ M bhf{ M

ldlt M ldlt M

223

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

=============== lnld6]8

lgIf]ksf] ljj/0f -dfl;s_

@)& ===== ;fn ======== dlxgfsf] ljj/0f

-?=nfvdf_

vftfjfnfsf] ljj/0f rNtL art d'2lt

dfu]sf] avt

lbg' kg]{ /sd

;l6{lkms]6

ckm

l8kf]lh6

dflh{g cGo

hDdf

-!_ b]lv

-&_ ;Dd

-!_ -@_ -#_ -$_ -%_ -^_ -&_ -*_

-s_ :jb]zL d'b|fdf vf]lnPsf] vftf

!= ljb]zL ;+3 ;+:yf tyf JolQm

!=! ljb]zL s'6g}lts / ;xfos lgof]ux?

!=@ ljb]zL ;/sf/af6 ;+rflnt cfof]hgfx?

!=# cGt/f{li6«o ;+:yfx? (UNO nufotsf_

!=$ cGo u}/ ;/sf/L ljb]zL ;+:yfx?

!=$=! cfjf;Lo

!=$=@ u}/ cfjf;Lo

!=% ljb]zL a}+sx?

!=^ cGo ljQLo ;+:yfx?

!=& ljb]zL Po/nfOG;x?

!=* ljb]zL ;/sf/sf] k]G;g SofDkx?

!=*=! ef/tLo ;/sf/

!=*=@ la|l6; ;/sf/

!=( ljb]zL gful/sx?

!=(=! cfjf;Lo

!=(=@ u}/ cfjf;Lo

!=!) cGo

!=!)=! cfjf;Lo

!=!)=@ u}/ cfjf;Lo

@= gu/kflnsf ,uf=lj=;=tyf lhNnf ljsf; ;ldltx?

#= ljQLo ;+:yfx?

#=! lgIf]k :jLsf/ ug]{ ljQLo ;+:yfx?

#=!=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=@ ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=# æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=$ æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?

#=!=% ;xsf/L ;+:yfx? -;Lldt a}+lsË sf/f]af/ ug]{_

#=!=^ u}/ ;/sf/L ;+:yfx? ljQLo dWo:ytfsf] sfo{ ug]{_

#=!=& x'nfs;]jf ljefuåf/f ;+rflnt x'nfs art a}+sx?

-art lgIf]k dfq_

#=@ cGo ljQLo ;+:yfx?

#=@=! g]kfn cf}Bf]lus ljsf; lgud

#=@=@ s[lif ljsf; a}+s -jfl0fHo a}+lsË sf/f]af/ ug]{ afx]s_

#=# lgIf]k :jLsf/ gug]{ ljQLo ;+:yfx?

#=#=! aLdf ;+:yf tyf sDkgLx?

#=#=@ sd{rf/L ;+rosf]if

#=#=# gful/s nufgL sf]if

#=#=$ ======================

#=$ cGo ;xfos ljQLo OsfOx?

#=$=! u|fdL0f :jfjnDag sf]if

#=$=@ dgL r]Gh/

#=$=# lwtf]kq bnfn

#=$=$ lwtf]kq vl/b laqmL s]Gb|

#=$=% ======================

224

$= u}/ ljQLo ;+:yfx?

$=! ;/sf/L ;+:yf tyf sDkgLx?

$=!=! cf}Bf]lus

$=!=@ Jofkfl/s

$=!=# cGo

$=@ u}/ ;/sf/L ;+:yf tyf sDkgLx?

$=@=! cf}Bf]lus

$=@=@ Jofkfl/s

$=@=# cGo

%= d'gfkmf sdfpg] p2]Zo gePsf ;+:yfx?

%=! ljBfno, dxfljBfno

%=@ xl:k6n, gl;{Ë xf]d

%=# cGo

%=#=! cfjf;Lo

%=#=@ u}/ cfjf;Lo

^= JolQmut

^=! cfjf;Lo

^=@ u}/ cfjf;Lo

&= cGo

&=! cfjf;Lo

&=@ u}/ cfjf;Lo

*= vhf~rLsf] hdfgt

:jb]zL d'b|fdf vf]lnPsf] lgIf]ksf] hDdf -!–*_

-v_ ljb]zL d'b|fdf vf]lnPsf] vftf

!= ljb]zL ;+3 ;+:yf tyf JolQm

!=! ljb]zL s'6g}lts / ;xfos lgof]ux?

!=@ ljb]zL ;/sf/af6 ;+rflnt cfof]hgfx?

!=# cGt/f{li6«o ;+:yfx? (UNO nufotsf_

!=$ cGo u}/ ;/sf/L ljb]zL ;+:yfx?

!=$=! cfjf;Lo

!=$=@ u}/ cfjf;Lo

!=% ljb]zL a}+sx?

!=^ cGo ljQLo ;+:yfx?

!=& ljb]zL Po/nfOG;x?

!=* ljb]zL ;/sf/sf] k]G;g SofDkx?

!=*=! ef/tLo ;/sf/

!=*=@ la|l6; ;/sf/

!=( ljb]zL gful/sx?

!=(=! cfjf;Lo

!=(=@ u}/ cfjf;Lo

!=!) cGo

!=!)=! cfjf;Lo

!=!)=@ u}/ cfjf;Lo

@= :jb]zL ;+3;+:yf tyf sDkgLx?

@=! æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?

@=@ cGo cfjf;Lo If]q

@=# u}x| cfjf;Lo If]q

#= JolQmut

#=! cfjf;Lo

#=@ u}/ cfjf;Lo

ljb]zL d'b|fdf vf]lnPsf] lgIf]ksf] hDdf -! – #_

hDdf /sd -s_ ± -v_

hDdf vftf ;+Vof

ljj/0f tof/ ug]{sf] ljj/0f k]z ug]{ clws[tsf]

gfd M gfd M

bhf{ M bhf{ M

b:tvt M b:tvt M

ldlt M ldlt

225

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

======================================= lnld6]8

a}b]lzs ;DklQsf] ljj/0f -dfl;s_

@) ======== ;fn =============== dlxgfsf] ljj/0f

gub

ljb]zL

d'b|f

df}Hbft

ljb]zL

a}+s

df}Hbft

:jb]zL a}+s ljQLo

;+:yf df}Hbft

a}s÷ljQLo ;+:YffnfO{

;fk6L

dfu]sf] avt k|fKt

x'g] /sd

vl/b÷

e'QmfgL

ul/Psf]

ljb]zL

lan

ljb]zL

;/sf/sf]

6]«h/L

lan

ljb]zL

aG8

;df;f]wgn]]

b]vfPsf]

8]lj6

Jofn]G;

cGo

g]=/f=

a}+s

s

ju{{

v

ju{

u

ju{

s

ju{{

v

ju{

u

ju{ ljb]z

s

ju{{

v

ju{

u

ju{ ljb]z

! cd]l/sL

8n/

@ o"/f]

# :jL;

k|m]Gs

$ ci6«]lnog

8n/

% Sofg]l8og

8n/

^ l;Fufk'/

8n/

& hfkfgL

o]]g

* l:jl8;

qmf]g/

( 8]lg;

qmf]g/

!

)

x+usË

8n/

!

!

;fpbL

l/ofn

!

@

stf/

l/ofn

!

#

lrlgof

o'cfg

!

#

ef/tLo

?=

hDdf

b|i6Jo M pko'{Qm ljb]zL ;DklQ ljj/0fx?nfO{ kmf/d g+= (=! sf ;DklQtkm{ b]xfosf ;DalGwt zLif{sx?df qmdzM k|ljli6 ug'{ kg]{5 .

!=@=!

ef?

!=@=@

cGo

@=^=!

ef/t

@=^=@

cGo

@=!=

@

@=

@=@

@=#

=@

@=

$=@

^=!

=@

^=

@=@

^=#

=@

%=@=

@=!)

#=!

=@

#=

@=@

#=#=

@

#=%=!

ef/t

#=%=@

cGo

&=@=!

ef/t

&=@=@

cGo

$=^ $=^ %=@=@=!) %=@=@=!)

ljj/0f tof/ ug]{ M ljj/0f k]z ug]{ clws[tM

b:tvt M b:tvt M

gfd M gfd M

226

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

======================== lnld6]8

7'nf lgIf]kstf{sf] ljj/0f -q}dfl;s_

@) ======= ;fn ======== dlxgfsf] ljj/0f

-?=bz nfvdf_

qm=;+= lgIf]kstf{sf] gfd vftfsf] k|sf/ lgIf]k /sd Aofh b/ s}lkmot

@) 7"nf k|fs[lts lgIf]kstf{sf] ljj/0f

hDdf -s_

@) 7"nf ;+:yfut lgIf]kstf{sf] ljj/0f

hDdf -v_

s / v sf] hDdf

ljj/0f tof/ ug]{ M ljj/0f k]z ug]{ clws[t M

b:tvt M b:tvt M

gfd M gfd M

bhf{ M bhf{ M

227

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

========================== lnld6]8

7"nf C0fLx?;Fu p7fpg afFsL shf{sf] ljj/0f -q}dfl;s_

@) ======= ;fn ======== dlxgfsf] ljj/0f

-?=nfvdf_

C0fLsf] gfd shf{sf]

p2]Zo

k|jflxt

s'n

shf{{

tyf

;'ljwf

nufgLdf /lx/x]sf] s'n /sd ;'ljwf -ckm Jofn]lG;6 sf/f]af/_

p7fpg afFsL

s'n shf{ /sd

p7fpg afFsL

/sd dWo]

efvf gf3]sf]

shf{ /sd

sf/f]af/

sf]

lsl;d

:jLs[t

;Ldf

;'ljwf

sf]

cjlw

pkof]u

ePsf]

/sd

;fFjf Aofh ;fFjf Aofh

hDdf

b|i6JoM != 7"nf C0fLx? eGgfn] æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] xsdf ?= % s/f]8 / cGo Ohfhtkqk|fKt ;+:yfsf] xsdf ?= %)

nfv jf ;f] eGbf a9L shf{ lnPsf] C0fLnfO{ hgfpFb5 .

@= Ps} ;d'xsf ljleGg sDkgLx?n] 5'§f5'§} nu]sf] shf{ Psd'i6 ubf{ pko{'Qm ;Ldf gf3]df Ps} ;d'xsf sDkgL zLif{s cGtu{t

ljleGg sDkgLx?n] pkof]u u/]sf] shf{nfO{ 5'§f5'§} -;Ldf ggf3] klg_ o; ljj/0fdf b]vfpg' kg]{5 .

ljj/0f tof/ ug]{ ljj/0f k]z ug]{ clws[t

b:tvt M b:tvt M

gfd M gfd M

bhf{ M bhf{ M

228

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

======================== lnld6]8

cjlw cg';f/ efvf gf3]sf] shf{ tyf ;fk6sf] ljj/0f -q}dfl;s_

@) ======= ;fn ======== dlxgfsf] ljj/0f

-?=bz nfvdf_

shf{ If]q

k|jflxt s'n

shf{

c;n shf{ lgl:s|o shf{

efvf ggf3]sf] # dlxgf;Dd

efvf gf3]sf]

k'g/;+/rgf

tyf

k'g/tflnls

s/0f

# b]lv ^

dlxgf;Dd

efvf

gf3]sf]

^ dlxgfb]lv !

jif{ ;Dd efvf

gf3]sf]

! jif{eGbf a9L

cjlwn] efvf

gf3]sf]

efvf gf3]sf]

s'n shf{

shf{

;+Vof /sd

shf{

;+Vof /sd

shf{

;+Vof /sd

shf{

;+Vof /sd

shf{

;+Vof /sd

shf{

;+Vof /sd

shf{

;+Vof /sd

shf{

;+Vof /sd

!= s[lif / jg ;DaGwL

@= df5fkfng ;DaGwL

#= vfgL ;DaGwL

$= s[lif, jg tyf k]o kbfy{

pTkfbg ;DaGwL

%= u}/vfB j:t' pTkfbg

;DaGwL

^= lgdf{0f

&= ljB't,UofF; tyf kfgL

*= wft'sf pTkfbgx?, d]lzg/L

tyf On]S6«f]lgs cf}hf/ tyf

h8fg

(= oftfoft, e+8f/ / ;+rf/

!)= yf]s tyf v'b|f ljq]mtf

!!= ljQ, aLdf tyf crn

;DklQ

!@= ko{6g ;]jf

!#= cGo ;]jfx?

!$= pkef]Uo shf{

!%= :yfgLo ;/sf/

!^= cGo

hDdf

ljj/0f tof/ ug]{ M ljj/0f k]z ug]{ clws[t

b:tvt M b:tvt M

gfd M gfd M

bhf{ M bhf{ M

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

============================= lnld6]8

cGt/ a}+s sf/f]af/ ljj/0f -b}lgs_

?=xhf/df

sf/f]af/ ldlt sf/f]af/ ePsf] a}+ssf]

gfd

;fk6L

-Borrowing_

nufgL

(Lending)

Aofhb/ cjlw s}lkmot

hDdf /sd

tof/ ug]{ k]z ug]{

229

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

============================= lnld6]8

q}dfl;s ljQLo ljj/0f

-?=xhf/df_

qm=;+= ljj/0f o; qodf; cl3Nnf] qodf; utjif{sf] ;DalGwt qodf;

1= s'n k'FhL tyf bfloTj - !=! b]lv !=& ;Dd _

1=1 r'Qmf k'FhL

1=2 hu]8f tyf sf]ifx?

1=3 C0fkq tyf aG8

1=4 ;fk6L

1=5 lgIf]k bfloTj -c + cf_

c= :jb]zL d'b|f

cf= ljb]zL d'b|f

1=6 cfos/ bfloTj

1=7 cGo bfloTj

2= s'n ;DklQ -@=! b]lv @=& ;Dd_

2=1 gub tyf a}+s df}Hbft

2=2 dfu tyf cNk ;'rgfdf k|fKt x'g]

2=3 nufgL

2=4 shf{ tyf ;fk6

c= l/on :6]6 shf{ ;fk6

!= cfjf;Lo 3/ shf{ -?= ! s/f]8;Ddsf] JolQmut cfjf;Lo 3/

shf{ afx]s_

@= Jofj;flos ejg tyf cfjf;Lo ckf6{d]06 lgdf{0f shf{

#= lgdf{0f ;DkGg eO{ cfo cfh{g ug{ yfn]sf] Jofkfl/s sDKn]S;

shf{

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

cf= ?= ! s/f]8;Ddsf] JolQmut cfjf;Lo 3/ shf{

O= dflh{g k|s[ltsf] shf{

O{= cfjlws shf{

p= clwlasif{÷l6=cf/=÷rfn' k'FhL shf{

pm= cGo shf{

2=5 l:y/ ;DklQ

2=6 u}/a}lsÍ ;DklQ

2=7 cGo ;DklQ

3= gfkmf gf]S;fg lx;fj o;

qodf;;Dd

cl3Nnf]

qodf;;Dd

utjif{sf] ;DalGwt qodf;;Dd

3=1 Aofh cfDbfgL

3=2 Aofh vr{

s v'b Aofh cfDbfgL -#=! – #=@_

3=3 lkm, sldzg / l8:sfp06

3=4 cGo ;~rfng cfDbfgL

3=5 ;6xL 36a9 cfDbfgL -v'b_

v s'n ;~rfng cfDbfgL -s+ #=# blv #=%_

3=6 sd{rf/L vr{

3=7 cGo ;~rfng vr{

u gf]S;fgL Joj:yf cl3sf] ;~rfng gfkmf -v – #=^ – #=&_

3=8 ;Defljt gf]S;fgL Joj:yf

# ;~rfng gfkmf -u – #=*_

3=9 u}/;~rfng cfDbfgL÷vr{ v'b

3=10 ;Defljt gf]S;fgL Joj:yfaf6 lkmtf{

ª lgoldt ls|ofsnfkaf6 gfkmf -3 +#=( +#=!)_

3=11 c;fdfGo sf/f]af/af6 ePsf] cfDbfgL÷vr{ -v'b_

r af]g; / s/ cl3sf] gfkmf -ª + #=!!_

3=12 sd{rf/L af]g; Joj:yf

3=13 cfos/ Joj:yf

% v'b gfkmf÷gf]S;fg -r – #=!@ – #=!#_

4= cg'kftx? o; qodf; cl3Nnf] qodf; utjif{sf] ;DalGwt qodf;

4=1 k'FhLsf]if÷hf]lvd efl/t ;DklQ

4=2 lgliqmo shf{÷s'n shf{

4=3 ;Defljt gf]S;fgL Joj:yf÷s'n lgliqmo shf{

4=4 k'FhLsf] nfut -Cost of Funds_

4=5 shf{ lgIf]k cg'kft -o; a}+ssf] lgb]{zg adf]lhdsf]_

4=6 cfwf/ b/

tof/ ug]{ k]z ug]{

230

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

=======================lnld6]8

================d;fGt;Dd

On]S6«f]lgs a}+lsË sf/f]af/ ;DaGwL ljj/0f -dfl;s_

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

qm=;+ ljj/0f ut

cjlw;Dd

o; cjlwdf

yk÷36

o; cjlwsf]

cGtdf

s}lkmot

! zfvf /lxt a}+lsË ;]jf

!=! zfvf/lxt a}+lsË ;]jf s]Gb| ;+Vof

!=@ ;]jf lng] u|fxssf] ;+Vof

!=# :jLs[t s]Gb|df ;]jf ;~rfng gePsf] jf x'g

afFsL eP ;f]sf] ;+Vof

;~rfng gx'g'sf]

sf/0f pNn]v ug]{

!=$ s'n sf/f]af/ ;+Vof

!=% s'n sf/f]af/ /sd

@ df]jfOn a}+lsË ;]jf

@=! ;]jf lng] u|fxssf] ;+Vof

@=@ s'n sf/f]af/ ;+Vof

@=# s'n sf/f]af/ /sd

# O{G6/g]6 a}+lsË ;]jf

#=! ;]jf lng] u|fxssf] ;+Vof

#=@ s'n sf/f]af/ ;+Vof

#=# s'n sf/f]af/ /sd

$ O–sf8{ ;]jf

$=! ATM sf] s'n ;+Vof ATM ;+Vof

yk÷36 ePsf]

v08df :yfg

v'nfpg] .

$=@ 8]lj6 sf8{ tkm{ $=@=! sf8{ lng]sf] ;+Vof

$=@=@ sf8{ dfkm{t ePsf] s'n sf/f]af/ ;+Vof

$=@=# sf8{ dfkm{t ePsf] s'n sf/f]af/ /sd

$=# qm]l86 sf8{ tkm{

$=#=! sf8{ lng]sf] ;+Vof

$=#=@ sf8{ dfkm{t ePsf] s'n sf/f]af/ ;+Vof

$=#=# sf8{ dfkm{t ePsf] s'n sf/f]af/ /sd

$=$ lk|k]8 sf8{ tkm{

$=$=! sf8{ lng]sf] ;+Vof

$=$=@ sf8{ dfkm{t ePsf] s'n sf/f]af/ ;+Vof

$=$=# sf8{ dfkm{t ePsf] s'n sf/f]af/ /sd

231

================================================== lnld6]8

zfvf sfof{no ;DaGwL ljj/0f -dfl;s_

====== ;fn ======== dlxgfsf] ljj/0f

qm=;+= zfvf

sf]8

zfvfsf]

gfd

zfvfsf]

k|sf/

;~rfng

ldlt

7]ufgf

kmf]g

ôfS;

Od]n s'n shf{

;fk6 tyf

lan vl/b

lgIf]k

lhNnf uf=lj=;= g= kf= j8f

g+ 6f]n rNtL art d'2lt cGo s'n

tof/ ug]{M k]z ug]{M

;xLM ;xLM

gfdM gfdM

bhf{M bhf{M

ldltM ldltM

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

=========== lnld6]8

Aofhb/ cg';f/sf] lgIf]ksf] ljj/0f -dfl;s_

====== ;fn ======== dlxgfsf] ljj/0f

-?=bz nfvdf_

qm=;+= lgIf]ksf] k|sf/ Aofhb/ -:jb]zL d'b|f lgIf]kdf_ Aofhb/ -ljb]zL d'b|f lgIf]kdf_

Go'gtd clwstd efl/t cf}ift /sd Go'gtd clwstd efl/t cf}ift /sd

! art

@ d'2lt

@=! ! dlxgf;Ddsf]

@=@ ! b]lv # dlxgf

@=# # b]lv ^ dlxgf

@=$ ^ dlxgfb]lv ! jif{

@=% ! b]lv @ jif{

@=^ @ jif{eGbf a9L

# sn

$

;l6{lkms]6 ckm

l8kf]lh6

% cGo

^ Aofh gnfUg] lgIf]k

^=! rNtL

^=@ dflh{g

^=# cGo

s'n

tof/ ug]{M k]z ug]{M

;xLM ;xLM

gfdM gfdM

bhf{M bhf{M

ldltM ldltM

232

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

=========== lnld6]8

Aofhb/ cg';f/sf] shf{sf] ljj/0f -dfl;s_

====== ;fn ======== dlxgfsf] ljj/0f

If]qut shf{

-?=bz nfvdf_

qm=

;+= shf{ Aofhb/ -:jb]zL d'b|df_ Aofhb/ -ljb]zL d'b|df_

Go'gtd clwstd efl/t

cf};t /sd Go'gtd clwstd

efl/t

cf};t /sd

1 s[lif / jg ;DaGwL

2 df5fkfng ;DaGwL

3 vfgL ;DaGwL

4 s[lif, ag tyf k]o kbfy{ pTkfbg

;DaGwL

5 u}/vfB j:t' pTkfbg ;DaGwL

6 lgdf{0f

7 ljB't, Uof; / kfgL

8 wft'sf pTkfbgx?, d]l;g/L tyf

On]S6«f]lgs cf}hf/ tyf h8fg

9 oftfoft , e08f/ / ;+rf/

10 yf]s tyf v'b|f ljq]mtf

11 ljQ, aLdf tyf crn ;DklQ

12 ko{6g ;]jf

13 cGo ;]jfx?

14 pkef]Uo shf{

15 :yfgLo ;/sf/

16 cGo

hDdf

k|f]8S6 cg';f/sf] shf{

qm=

;+= shf{

Aofhb/ -:jb]zL d'b|df_ Aofhb/ -ljb]zL d'b|df_

Go'gtd clwstd efl/t

cf};t /sd Go'gtd clwstd

efl/t

cf};t /sd

1 cfjlws shf{

2 clwljsif{ shf{

3 6«i6 l/l;K6 shf{÷cfoft shf{

4 l8df08 tyf cGo rfn' k'FhL shf{

5 JolQmut cfjf;Lo 3/ shf{ -?= !

s/f]8 ;Ddsf]_ 6 l/on :6]6 shf{ ;fk6 7 dflh{g k|s[ltsf] shf{x?

9 ljkGg ju{ shf{ 10 lan vl/b 11 cGo shf{x? hDdf

233

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

======================= lnld6]8

cw{–jflif{s ljj/0f

======;fn ======dlxgf -d;fGt_

qm=;+= ljj/0f ;+Vof s}lkmot

!= s'n ;]o/wgL ;+Vof

;+:yfks ;]o/wgL

;fwf/0f ;]o/wgL

@= s'n sd{rf/L ;+Vof

clws[t :t/

;xfos :t/

s/f/ sd{rf/L

cGo

#= s'n ns/ ;+Vof -lsl;d adf]lhd v'nfpg]_

234

cg';"rL–!

Ohfhtkqk|fKt ;+:yfx?n] o; a}+sdf k7fpg' kg]{ tYofÍx? ;DaGwL ljj/0f

cg';"rL÷kmf/fd g+= ljifo tYofÍsf] lsl;d tYofÍ k7fpg' kg]{ ljefusf]

gfd

k7fpg' kg]{ cjlw

(=!# cGt/a}+s sf/f]af/ ljj/0f b}lgs

NRB Reporting Web Site sfof{no ;doleq

NRB Reporting Site

sf] 9fFrf cg';f/ t/ntf df}Hbft ljj/0f b}lgs csf]{ lbg leq

!#=! clgjfo{ df}Hbft ljj/0f ;fKtflxs ;DalGwt ;'kl/j]If0f ljefu ;ft lbgleq

%=# ljb]zL ljlgdo cg'udg ljj/0f ;fKtflxs ;DalGwt ;'kl/j]If0f ljefu

& lbg leq

!=! / !=@ -v- If]qLo

:t/sf_ / u ju{sf]

nflu_

k'FhLsf]if / hf]lvd efl/t ;DklQ dfl;s

a}+s tyf ljQLo ;+:yf lgodg

ljefu / ;DalGwt ;'kl/j]If0f

ljefu

Capital Adequacy

Framework

adf]lhdsf kmd{x?

-s / /fli6«o:t/sf v

ju{sf] nflu_

k'FhLsf]if / hf]lvd efl/t ;DklQ dfl;s a}+s ;'kl/j]If0f ljefu

#=! If]qut shf{ ljj/0f dfl;s ;DalGwt ;'kl/j]If0f ljefu

(=!, (=@, (=#, (=#-s_,

(=$, (=&, (=*,

(=(,(=!& / (=!*

dfl;s tYofÍ ljj/0f dfl;s



ljefu

(=!% E-banking ;DaGwL zfvfut ljj/0f dfl;s NRB Reporting Web Site

(=!^,

(=!^s, (=!^v

u|fxs ;+Vof, shf{, lgIf]k / ljQLo ;]jf

;DaGwL] zfvfut ljj/0f dfl;s

!#=# j}Bflgs t/ntf ljj/0f dfl;s ;DalGwt ;'kl/j]If0f ljefu

%=! t/ntf cg'udg ljj/0f q}dfl;s ;DalGwt ;'kl/j]If0f ljefu

!% lbg leq

%=@ Aofhb/ hf]lvd cg'udg ljj/0f q}dfl;s ;DalGwt ;'kl/j]If0f ljefu

(=%, (=^, (=^=!, (=!),

(=!! / (=!@ q}dfl;s tYofÍ ljj/0f q}dfl;s



ljefu

@=!, @=@ / @=# shf{ ;fk6 / Joj:yf, u|fxs cg';f/

shf{ / u}/ a}lsË ;DklQ q}dfl;s



ljefu

(=!$ Quarterly Financial Highlight q}dfl;s NRB Reporting Web Site

!!=! ;x–ljQLos/0f shf{ ljj/0f q}dfl;s



ljefu

k|sfzg eP cg';f/

Aofhb/ k|sflzt ePsf] ljj/0f q}dfl;s



ljefu

lgb]{zg g+ # sf] a'Fbf &

cg';f/

cfk;L ;DaGw ePsf u|fxssf] shf{

ljj/0f cw{jflif{s



ljefu

#=@ pTkfbgzLn If]q shf{ ;dLIff ljj/0f cw{jflif{s ;DalGwt ;'kl/j]If0f ljefu

(=!( cw{–jflif{s ljj/0f cw{jflif{s



ljefu

!(=# ;Ldf sf/f]af/ ljj/0f sf/f]af/sf]

cfwf/df

ljQLo hfgsf/L OsfO{

!(=$ z+sf:kb sf/f]af/ ljj/0f sf/f]af/sf]

cfwf/df ljQLo hfgsf/L OsfO{

z+sf:kb b]lvg] ljlQs}

Web Site df pknAq

9fFrf cg';f/

AMLCFT Reporting Format

(Off-site data collection) cw{ jflif{s ;DalGwt ;'kl/j]If0f ljefu

! dlxgfleq

Web Site df pknAq

9fFrf cg';f/

AMLCFT Reporting Format

(Bank Self assessment

Questionaire) jflif{s ;DalGwt ;'kl/j]If0f ljefu

! dlxgfleq

gf]6M o; lgb]{zgdf pNn]v eP adf]lhdsf tYofÍ kmf/dx? Od]n dfkm{t k7fpFbf cg';Gwfg ljefunfO{ ;d]t k7fpg' kg]{5 . o;

lgb]{zgdf pNn]v ePb]lv afx]s o; a}+ssf] cGo ljefu÷sfof{nodf k7fpg' kg]{ ljj/0fx? lgoldt ?kdf k7fpg' kg]{5 .

235

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= !)÷)&$

;+:yfks ;]o/ gfd;f/L jf vl/b÷laqmL jf xs x:tfGt/)f ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] ;+:yfks jf ;+:yfks ;d'xsf] ;]o/ s'g} JolQm

jf ;+:yfnfO{ gfd;f/L jf vl/b÷laqmL jf xs x:tfGt/0f ug]{ ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n]

lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

!= ;+:yfks / ;+:yfks ;d'xsf] ;]o/ lnPsf JolQmx?sf] d[To' ePdf jf k|rlnt sfg'g adf]lhd kfl/jfl/s

c+zaG8f ePdf k|rlnt sfg'gsf] l/t k'¥ofO{ lghx?sf] xsbf/ jf lghx?n] OR5fPsf] JolQmsf] gfddf

gfd;f/L u/L ;f] sf] kGw| lbgleq o; a}+snfO{ hfgsf/L lbg' kg]{5 .

@= ;+:yfks tyf ;+:yfks ;d'xsf] ;]o/ gfd;f/L jf laqmL ;DaGwdf

k|rlnt sfg'gsf] clwgdf /xL ;+:yfks tyf ;+:yfks ;d'xsf] ;]o/ lng] JolQm jf ;+:yfn] cfˆgf]

:jfldTjdf /x]sf] ;]o/ b]xfo adf]lhd l/t k'¥ofO{ gfd;f/L jf laqmL ug{ ;Sg] 5g\ M–

-s_ Ohfhtkqk|fKt ;+:yfn] cfˆgf ;]o/wgLsf] ;]o/ vl/b÷laqmL jf gfd;f/L ug'{k'j{ o; a}+ssf] :jLs[lt

lng' kg]{5 . :jLs[ltsf] nflu ;~rfns ;ldltsf] l;kmfl/; ;lxt o; a}+sdf cfj]bg ug'{kg]{5 .

-v_ v08 -s_ df h'g;'s} Joj:yf ePtf klg ;+:yfks ;+:yfks aLrdf ;]o/ vl/b÷laqmL ePdf k|rlnt

sfg'gsf] l/t k'¥ofO{ vl/b÷laqmL u/L ;f] sf] hfgsf/L !% lbgleq o; a}+snfO{ lbg' kg]{5 . t/,

r'Qmf k'FhLsf] b'O{ -@_ k|ltzteGbf a9L x'g]u/L ;+:yfks ;]o/ vl/b ug{ rfx]df ;+:yfks ;+:yfks

aLrdf ;]o/ vl/b÷laqmL ug{ jf xsk|b z]o/sf] xs x:tfGt/0f ug{ o; a}+ssf] :jLs[lt lng'kg]{5 .

-u_ d[To' eO{ jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zjG8f eO{ xs x:tfGt/0f ePsf] afx]s cGo

cj:yfdf ;+:yfksn] cfˆg} ;d'xsf ;+:yfksnfO{ dfq ;]o/ gfd;f/L jf laqmL ug'{ kg]{5 .

-3_ v08 -u_ adf]lhd ;+:yfks ;d'xdf ;]o/ gfd;f/L jf laqmL x'g g;Sg] cj:yf ePdf dfq cGo

JolQm jf ;+:yfnfO{ o; lgb]{zgsf clwgdf /xL ;]o/ gfd;f/L jf laqmL ug{ ;lsg] 5 . o;/L

;+:yfks ;d'xsf] ;]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yf ;+:yfks ;d'xdf g} ;dfj]z

x'g]5g\ .

-ª_ b]xfosf] cj:yf ePsf] s'g} klg JolQm jf ;+:yfnfO{ ;+:yfksn] cfˆgf] :jfldTjsf] ;]o/ gfd;f/L jf

laqmL ug{ kfpg] 5}gg\ M–

-!_ shf{ ;'rgf s]Gb|sf] sfnf];"rLdf k/L ;f] ;"rLaf6 k'ms'jf ePsf] ldltn] sDtLdf tLg jif{

gk'u]sf],

-@_ ;DalGwt Ohfhtkqk|fKt ;+:yfsf] cfGtl/s jf afXo n]vfkl/Ifsdf lgo'Qm /x]sf],

-#_ ;DalGwt Ohfhtkqk|fKt ;+:yfsf] sfg'gL jf cGo ;Nnfxsf/ kbdf axfn ePsf],

-$_ ;DalGwt Ohfhtkqk|fKt ;+:yf;Fu s'g} lsl;dsf] 7]Ssf k§fdf lx:;]bf/ /x]sf],

-%_ k|rlnt sfg'g adf]lhd s/ r'Qmf gu/]sf] jf :yfoL s/bftf n]vf gDa/ lgoldt gu/]sf],

-^_ s'g} Ohfhtkqk|fKt ;+:yfsf] sfd sf/jfxLdf a]OdfgL jf ablgot u/]sf] s'/f cbfntaf6

k|dfl0ft ePsf],

-&_ lwtf]kq bnfn jf ahf/ lgdf{tf, ;xsf/L ;+:yf,

236

-*_ ;DalGwt Ohfhtkqk|fKt ;+:yfaf6 shf{ lnPsf] jf ljQLo :jfy{ /x]sf] . t/, o; a}+saf6

Ohfhtkqk|fKt æ3Æ ju{sf ljQLo ;+:yfx?sf] xsdf of] k|fjwfg nfu" x'g] 5}g .

-(_ Ohfhtkqk|fKt ;+:yfsf] r'Qmf k'FhLsf] kGw| k|ltzt eGbf sd ;]o/ lnPsf] ;]o/wgLn] yk

;]o/ gfd;f/L jf vl/b u/L lnFbf lghsf] :jfldTjdf pQm Ohfhtkqk|fKt ;+:yfsf] r'Qmf

k'FhLsf] kGw| k|ltzt eGbf a9L ;]o/ :jfldTj x'g] cj:yf ePsf], jf

-!)_ kmd{, sDkgLsf] xsdf ljut @ jif{b]lv ;l~rt d'gfkmfdf ;~rfngdf g/x]sf] .

-!!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !! / !@ adf]lhd tf]lsPsf] cjlw / zt{

k'/f gu/]sf],

-!@_ a}+s tyf ljQLo ;+:yfaf6 hf/L ePsf] ;]o/sf] dfu /sd r'Qmf÷e'QmfgL gu/]sf],

-!#_ ;+:yfks ;]o/ vl/b÷laqmL kl5 sfod x'g cfpg] s'n ;+:Yffksx?dWo] Ps ltxfO{ ;b:ox?

:gfts jf ;f] ;/xsf] of]Uotf k|fKt x'g'kg]{df ;f] cj:Yff ljBdfg /xg g;Sg] b]lvPsf], jf

-!$_ o; a}+sn] ;do ;dodf Ohfhtkqk|fKt ;+:yfsf] ;+:yfks x'g tf]s]sf] Go'gtd of]Uotf / cg'ej

gePsf]

-!%_ o; a}+sn] tf]s]sf] 9fFrf ;lxtsf] lgj]bg k]z gu/]sf / k|rlnt sfg'gn] cof]Uo 7x/ u/]sf] .

-r_ Ohfhtkqk|fKt ;+:yfsf] ;+:yfks jf ;+:yfks ;d'xsf] ;]o/ vl/b ug]{ kmd{÷sDkgLsf] ;]o/

:jfldTj s'g} klg lsl;dn] x:tfGt/0f ug{' cl3 ;f] kmd{ tyf sDkgLn] o; a}+saf6 :jLs[lt lng'

kg]{5 . Ohfhtkqk|fKt ;+:yfsf] ;+:yfks jf ;+:yfks ;d'xsf] ;]o/ vl/b ug]{ sDkgLsf] ;]o/ csf]{

s'g} sDkgLn] vl/b u/]sf] ePdf To:tf] sDkgLsf] ;]o/ klg s'g} klg lsl;dn] x:tfGt/0f ug'{cl3

o; a}+saf6 :jLs[lt lng' kg]{5 .

-5_ a}+s tyf ljQLo ;+:yfsf ;+:yfks÷;+:yfks ;d'xsf] ;]o/ vl/b ubf{ ;+:yfks ;]o/wgLx¿n] tf]lsPsf]

9fFrfdf -a}+s÷ljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]af/ ug{] Ohfhtkq ;DaGwL gLltut Pjd\

k|lqmofut Joj:yfM @)^# sf] ;+zf]lwt cg';"rL # sf] a'Fbf g+= !^ sf] ljj/0f_ nufgL x'g] /sdsf]

cfo;|f]t;DaGwL ljj/0f clgjfo{ ¿kdf k]z ug'{ kg]{5 . ;f] sf] clen]v ;DalGwt a}+s tyf ljQLo

;+:yfn] cBfjlws u/L /fVg' kg]{ tyf ;f] ;DaGwL ;Dk"0f{ clen]vsf] k|ltlnkL o; a}+ssf] a}+s tyf

ljQLo ;+:yf lgodg ljefudf ;d]t k]z ug'{kg]{5 .

-h_ o; a}+saf6 O{hfhtkq k|fKt a}+s tyf ljQLo ;+:yfdf ;+:yfks ;]o/wgL eO{ nufgL ubf{ a}+s tyf

ljQLo ;+:yfaf6 C0f tyf ;fk6L lnO{ nufgL ug{ kfOg] 5}g .

#= ;+:yfks jf ;+:yfks ;d'xsf] ;]o/ gfd;f/L jf vl/b u/L lng] cGo JolQm jf ;+:yfn] bkmf ! / @ df

pNn]v ePsf] k|lqmof gk'¥ofO{ cfˆgf] :jfldTjsf] ;]o/ gfd;f/L jf laqmL ug{ kfpg] 5}gg \ .

$= o; a}+sn] ;+:yfks ;d'xsf] ;]o/ gfd;f/L jf laqmL ug{ :jLs[lt lbPsf] ldltn] # dlxgfleq cfˆgf]

:jfldTjsf] ;]o/ gfd;f/L jf laqmL u/L ;Sg' kg]{5 . ;f] cjlw kZrft\ ;+:yfks ;d'xsf] ;]o/ laqmL ug{

lbOPsf] :jLs[lt :jtM /2 x'g]5 .

%= cfo;|f]t -Income Source_ ;DaGwdf

h'g;'s} k|of]hgsf] nflu kF"[hL j[l4 ug]{ ;Gbe{df a}+s tyf ljQLo ;+:yfsf ;+:yfks÷;+:yfks ;d'xsf] ;]o/

vl/b ubf{ ;+:yfks ;]o/wgLx¿n] tf]lsPsf] 9fFrfdf -a}+s÷ljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]af/

ug{] Ohfhtkq ;DaGwL gLltut Pjd\ k|lqmofut Joj:yfM @)^# sf] ;+zf]lwt cg';"rL # sf] a'Fbf g+= !^

sf] ljj/0f _ nufgL x'g] /sdsf] cfo;|f]t;DaGwL ljj/0f clgjfo{ ¿kdf k]z ug'{ kg]{5 . ;f] sf] clen]v

;DalGwt a}+s tyf ljQLo ;+:yfn] cBfjlws u/L /fVg' kg]{ tyf ;f] ;DaGwL ;Dk"0f{ clen]vsf] k|ltlnkL

o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefudf ;d]t k]z ug'{ kg]{5 .

^= ;+:yfks jf ;f] ;d'xsf] ;]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yfn] o; lgb]{zg ljkl/t x'g] u/L cfˆgf]

:jfldTjdf /x]sf] ;]o/ gfd;f/L jf laqmL u/]df o;/L lgb]{zg ljkl/t cf̂ gf] :jfldTjdf /x]sf] ;]o/ gfd;f/L jf

laqmL ug]{ JolQm jf ;+:yfx? lghx?n] cfˆgf] :jfldTjdf /x]sf] ;]o/ gfd;f/L jf laqmL u/]sf] ldltn] sDtLdf kfFr

jif{;Dd csf]{ s'g} Ohfhtkqk|fKt ;+:yfsf]] ;+:yfks x'g tyf s'g} klg Ohfhtkqk|fKt ;+:yfsf] ;~rfns x'g of]Uo

x'g] 5}gg\ .

237

&= o; a}+såf/f hf/L a}+s÷ljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]af/ ug{] Ohfhtkq ;DaGwL gLltut Pjd\

k|lqmofut Joj:yfM @)^# n] u/]sf] gLltut Joj:yf cg';f/ o; a}+saf6 Ohfhtkqk|fKt s'g} Ps a}+s tyf

ljQLo ;+:yfsf] ;+:yfks ;]o/df nufgL ubf{ r'Qmf k'FhLsf] a9Ldf !% k|ltzt / cGo a}+s tyf ljQLo

;+:yfx?df r'Qmf k'FhLsf] a9Ldf ! k|ltzt;Dd dfq nufgL ug{ ;lsg] 5 . ;fy}, æ3Æ ju{sf] ;+:yfsf]

xsdf pko{'Qm adf]lhdsf] ;LdfnfO{ qmdzM @% k|ltzt / !) k|ltzt sfod ul/Psf] 5 . plNnlvt

nufgL ;Ldf g]kfn ;/sf/, g]kfn /fi6« a}+s / a}+s tyf ljQLo ;+:yfn] ;xfos sDkgLdf ;+:yfks eO{

nufgL ubf{ nfu" x'g] 5}g .

t/, g]kfn ;/sf/sf] %) k|ltzt jf ;f] eGbf a9L :jfldTj ePsf ljQLo If]q;Fu ;DalGwt ;+:yf sd{rf/L

;~rosf]if, gful/s nufgL sf]if / /fli6«o aLdf ;+:yfgsf] xsdf a9Ldf @% k|ltzt;Dd o; a}+ssf]

:jLs[lt lnO{ Ps eGbf a9L a}+s tyf ljQLo ;+:yfdf ;+:yfks ;]o/ nufgL ug{ afwf k'u]sf] dflgg] 5}g .

dfly plNnlvt ;LdfeGbf a9L ;]o/ wf/0f ug]{ ;+:yfks ;]o/wgLx?sf] xsdf tf]lsPsf] ;Ldfleq

gcfP;Dd ;DalGwt a+}s tyf ljQLo ;+:Yffaf6 ljt/0f ul/g] gub nfef+z tyf af]g; ;]o/ /f]Ssf /fvL

;DalGwt ;+:Yffaf6 hf/L ul/g] xsk|b ;]o/df ;xefuL x'g aGb]h nufOPsf] 5 . ;fy} To:tf] a}+s tyf

ljQLo ;+:yfnfO{ ufEg÷ufleg lgb]{zg lbg ;lsg]5 . t/ o; lgb]{zgn] ;DalGwt ;+:yfksx?n] rfx]sf]

v08df xsk|b ;]o/ xs x:tfGt/0f ug{ eg] afwf k'¥ofPsf] dflgg] 5}g .

*= k|rlnt sfg'g / o; a}+ssf] lgb]{zg kfngf ug]{÷u/fpg] ;Gbe{df a+}+s tyf ljQLo ;+:yfx?n] wf/0f u/]sf

;+:yfks ;]o/, ;+:yfks – ;+:yfks aLrdf x:tfGt/0f ug'{ kg]{ cj:yf cfO{ k/]df o; a}+ssf] :jLs[lt lnO{

k|lt JolQm, kmd{, sDkgL, ;+:yf tyf ;d'xsf] !% k|ltztsf] ;LdfeGbf a9L ePdf ;d]t vl/b laqmL ug{ afwf

k'u]sf] dflgg] 5}g . t/, o;/L wf/0f u/]sf ;]o/ !% k|ltztsf] ;LdfeGbf a9L ePsf] cj:yfdf pQm ;]o/

cfkm"n] wf/0f u/]sf] ldltn] % jif{ leq laqmL ljt/0f u/L clgjfo{ ?kdf !% k|ltztsf] ;Ldfleq NofO{ ;Sg'

kg]{5 .

pko{'Qm tf]lsPsf] ;Ldfleq sfod g/x]sf a+}s tyf ljQLo ;+:yfsf ;+:Yffks ;]o/wgLx?nfO{ pQm

;Ldfleq gcfP;Dd ;DalGwt a+}s tyf ljQLo ;+:Yffaf6 ljt/0f x'g] gub nfef+z, af]g; ;]o/ / xsk|b

;]o/df ;xefuL x'g aGb]h nufOPsf] 5 .

(= ;+:yfkssf] :jfldTjdf /x]sf] ;]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yf klg ;+:yfksx?sf] ;d'xdf

/xg] u/L Ohfhtkqk|fKt ;+:yfn] k|aGwkq / lgodfjnLdf clgjfo{ ?kdf ;+zf]wg ug]{ Joj:yf ug'{ kg]{5 .

!)= o; a}+saf6 :jLs[lt glnO{ Ohfhtkqk|fKt ;+:yfn] ;+:yfks ;d'xsf] ;]o/ gfd;f/L jf laqmL u/]sf] nut

s§f u/L lbPdf To:tf ;+:yfnfO{ g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhd sf/jfxL x'g]5 .

!!= Ohfhtkqk|fKt ;+:yfsf] ;+:yfks jf ;+:yfks ;d""xsf] ;]o/df ;xsf/L ;++:yfx?af6 nufgL ug]{]{ ;DaGwdf

o; a}+saf6 Ohfhtkq k|fKt u/]sf jf Ohfhtkqsf] nflu gofF lgj]bg k]z x'g] a}+s tyf ljQLo ;+:yfsf]

;+:yfks jf ;+:yfks ;d'xsf] ;]o/df k|rlnt sfg'g adf]lhd ;+:yflkt ;xsf/L ;+:yfx?n] ;+:yfut

?kdf nufgL ug{ kfpg] 5}gg\ .

!@= Ohfhtkqk|fKt ;+:yfn] ;j{;fwf/0fsf nflu ;]o/ laqmL cfJxfg u/L ljj/0fkq ;d]t hf/L u/L ;]o/sf] z'?

lg:sf;g -Initial Public Offering_ sf] dfWodaf6 ;]o/ wf/0f u/L sfod x'g cfPsf ;]o/wgLx? afx]s

;+:yfks, ;+:yfks ;d'x / Private Placement sf] dfWodaf6 :jb]zL jf ljb]zL JolQm jf ;+:yfn] wf/0f

u/]sf]] ;]o/ ;d]t o; a}+ssf] lgodg k|of]hgfy{ ;+:yfks÷;+:yfks ;d'xsf] ;]o/ ;/x dflgg]] 5 .

!#= ;fj{hlgs lgisfzg ug{ egL 5'§ofOPsf] lwtf]kq ;DalGwt ;+:yfks, ;~rfns jf lghsf kl/jf/n] lng

kfpg] 5}gg\ . t/, To:tf] lwtf]kqsf] b/vf:t v'Nnf /xg] egL tf]lsPsf] cjlwleq k'/f laqmL gePsf]

cj:yfdf eg] of] k|ltaGw nfu" x'g] 5}g .

!$= b'O{ k|ltzteGbf 36L ;]o/ vl/b laqmL ;DaGwL ljz]if Joj:yf

Ohfhtkqk|fKt ;+:yfsf] r'Qmf k'FhLsf] b'O{ -@_ k|ltzt jf ;f]eGbf sd ;]o/ lnPsf ;+:yfks ;]o/wgLx?sf]

gfddf /x]sf] ;+:yfks ;]o/ k|rlnt P]g sfg'g tyf b]xfosf zt{x?sf] clwgdf /xL ljBdfg

;+:yfksx?aLr jf cGo JolQm jf ;+:yfnfO{ vl/b÷laqmL ug{sf] nflu o; a}+ssf] :jLs[lt lnO{ /xg' kg]{5}g

. gofF ;+:yfksx?n] o; a}++sn] tf]s]sf] dfkb08 / Fit and Proper Test sf] Joj:yfnfO{ kl/kfngf u/]sf]

x'g' kg]{5 . b'O{ k|ltzteGbf a9L ;]o/ wf/0f u/]sf ;+:yfks ;]o/wgLx?sf] xsdf eg] o; k|of]hgsf] nflu

;+:yfks ;]o/ v08Ls[t u/L b'O{ k|ltzt jf ;f] eGbf sd u/L o:tf] ;'ljwf pkof]u ug{ kfO{g] 5}g .

238

-s_ ;+:yfks ;]o/wgLx?sf] d[To' ePsf], jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zjG8f ePdf jf

cbfntsf] cfb]z ePsf] cj:yfdf ;DalGwt xsjfnfnfO{ k|rlnt sfg'g adf]lhd x:tfGt/0f ug{

;lsg] 5 .

-v_ d[To' eO{ jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zjG8f xs x:tfGt/0f ePsf] cj:yfdf afx]s

;+:yfks ;]o/wgLn] cfˆgf] ;+:yfks ;]o/ x:tfGt/0f ubf{ ljBdfg ;+:yfks ;]o/wgLnfO{ g}

k|fyldstf lbg' kg]{5 . ljBdfg ;+:yfks ;]o/wgLx?n] pQm ;]o/ vl/b ug{ grfx]df ;f]sf] lnlvt

hfgsf/L lnO{ cGo ;d'x jf afx\o JolQm÷;+:yfnfO{ a]rlavg ug{ ;lsg] 5 . ;Dk"0f{ ;+:yfksx?sf]

lnlvt ;xdlt lng ;Dej gePdf ;DalGwt a}+s÷ljQLo ;:yf dfkm{t /fli6«o:t/sf] klqsfdf

sDtLdf #% lbgsf] ;fj{hlgs ;'rgf k|sfzg u/L hfgsf/L u/fpg] / ;f] cjlwleq s;}n] vl/b ug{

rfx]sf] lnlvt hfgsf/L k]z x'g gcfPdf dfq k|rlnt sfg'gsf] clwgdf /xL cGo JolQm÷;+:yfnfO{

laqmL ug{ ;lsg] 5 .

-u_ ;+:yfks ;d'xsf] ;]o/ vl/b ug]{ JolQm÷;+:yfnfO{ ;f]xL ;+:yfks ;d'xdf ;dfj]z ug'{ kg]{5 .

-3_ a'Fbf g+= @ sf] v08 -ª_ df plNnlvt cof]Uotf ePsf] JolQm÷;+:yf ;+:yfks ;]o/ vl/b÷laqmL ug]{

sfo{df ;xefuL x'g kfpg] 5}gg\ .

-ª_ ;+ul7t ;+:yfn] ;]o/ vl/b ug]{ ePdf pQm ;+:yfsf] sfo{÷p2]Zodf ;]o/ vl/b÷laqmL ug{ kfpg]÷gkfpg]

olsg u/L ljut @ cfly{s jif{b]lv ;~rfng d'gfkmfdf /x]sf] ljQLo ljj/0f olsg u/]/ dfq laqmL ug'{ kg]{5

. ;fy}, pQm ;+ul7t ;+:yffsf] ;~rfnsx? ;d]t shf{ ;'rgf s]Gb| lnld6]8sf] sfnf];"rLdf ;dfj]z gePsf]

x'g' kg]{5 .

-r_ s'g} JolQm kmd{, sDkgL, Psf3/ kl/jf/ jf ;+ul7t ;+:yffjf6 ;+:Yffks ;]o/df nufgL ubf{ o;

a}+saf6 Ohfhtkqk|fKt s'g} Ps a+}s tyf ljQLo ;+:Yffdf a9Ldf !% k|ltzt / cGo a}+s tyf

ljQLo ;+:yfx?df r'Qmf k'FhLsf] a9Ldf ! k|ltzt;Dd dfq nufgL ug{ ;Sg] Joj:yf /x]sf] x'Fbf ;f]

;DaGwL cj:yf ;DalGwt a}+s jf ljQLo ;+:yfn] olsg u/]kl5 dfq ;+:yfks ;]o/ vl/b÷laqmL

sfo{ x'g ;Sg]5 .

-5_ dfly v08 3, ª / r df plNnlvt cj:Yff k'/f eP gePsf] af/] ;DalGwt a}+s÷ljQLo ;+:yfsf]

;~rfns ;ldltn] cfk}Fm olsg u/]/ dfq ;+:yfksx?sf] :jfldTj nut lstfadf kl/jt{g u/fpg'

kg]{5 .

;+:yfks ;]o/ vl/b÷laqmL ;DaGwL :jLs[lt ;DalGwt a}+s jf ljQLo ;+:yfsf] ;~rfns ;ldltn] g}

k|bfg ug{ ;Sg] 5 .

-h_ ;]o/wgLx?n] vl/b÷laqmL ug]{ ;+:yfks ;]o/sf] d'No / ;DalGwt lgsfox?df nfUg] s/, b:t'/, ;]jf

z'Ns k|rlnt sfg'g adf]lhd x'g]5 .

-em_ r'Qmf k'FhLsf] @ k|ltzteGbf a9L ;+:yfks ;]o/ wf/0f u/]sf] cj:yfdf To:tf] ;]o/ 6'qmf 6'qmf u/L

jf Psd'i6 ?kdf ;+:yfks ;d'xdf g/x]sf] JolQmnfO{ laqmL ug{' k/]sf] v08df ;]o/

laqmL÷x:tfGt/0f jf gfd;f/L ug{ o; a}+ssf] :jLs[lt lng' kg]{5 .

-`_ s'g} a}+s jf ljQLo ;+:yfdf ;+:yfks ;]o/ lwtf] /fvL shf{ lnPsf] cj:yfdf shf{ c;'nLsf kof{Kt

pkfox? cjnDag ubf{ ;d]t pQm shf{ c;'npk/ x'g g;sL pQm ;+:yfks ;]o/ g} hkmt ug'{ kg]{

cj:yf l;h{gf x'g uPsf] cj:yfdf / k|rlnt sfg'g adf]lhd a}+s jf ljQLo ;+:yfsf] ;+:yfks

;]o/ laqmL ug'{kg]{ afWofTds cj:yfdf ;]o/ ;+Vof / cf}lrTosf cfwf/df hkmt ul/Psf]÷afWofTds

?kdf laqmL ug'{ kg]{ pQm ;+:yfks ;]o/ laqmL ug{sf nflu vl/bstf{sf] klxrfg ug]{ ;DaGwdf

b]xfosf] k|lqmof cjnDag ug{ ;lsg] 5 M

;+:yfks ;]o/ ;fj{hlgs ;'rgf u/L af]nsaf]n -uf]Ko l;N86]08/_ sf] dfWodaf6 k|rlnt

sfg'g / g]kfn /fi6« a}+ssf] gLlt Pjd\ lgb{]zg ljkl/t gx'g] u/L ;DalGwt a}+s jf ljQLo

;+:yfsf ljBdfg ;+:yfks ;]o/wgL nufot cGo OR5's JolQm, kmd{ sDkgL tyf ;+ul7t

;+:yfnfO{ laqmL ug{ vl/bstf{ 5gf}6 ug{,

k|rlnt sfg'g tyf ljBdfg lgb{]zgdf ePsf] Joj:yf adf]lhd o;/L ;+:yfks ;]o/ vl/b ug{]

vl/bstf{ ;+:yfks ;d'xdf g} kg{] Joxf]/f ;d]t hfgsf/L u/fpg] . ;+:yfks ;]o/ vl/bstf{

klxrfg eO{;s]kl5 r'Qmf kF"hLsf] @ k|ltzteGbf 36L ;+:yfks ;]o/ wf/0f ug]{ ;+:yfks

239

;]o/wgLsf] ;+:yfks ;]o/sf] xsdf dfly plNnlvt k|lqmof ckgfO{ ;]o/ laqmL jf gfd;f/L ug{'

kg{] . t/, r'[Qmf k'FhLsf] @ k|ltzteGbf a9L ;]o/ :jfldTj wf/0f u/]sf] cj:yfdf ;]o/

laqmL÷x:tfGt/0f jf gfd;f/L ;DaGwL k|lqmof o; a}+saf6 :jLs[lt k|fKt ePkl5 dfq cl3 a9\g] .

-6_ ;+:yfks ;]o/ laqm]tf shf{ ;'rgf s]Gb| lnld6]8sf] sfnf];"rLdf ;'rLs[t /lx/x]sf] eP To:tf] ;+:yfks

;]o/ laqmLaf6 k|fKt x'g cfpg] /sd clgjfo{ ?kdf shf{ r'Qmf ug]{ k|of]hgsf nflu pkof]u ug'{ kg]{5 .

-7_ plNnlvt Joj:yfsf] clwgdf /xL ;]o/ vl/b÷laqmL u/L gofF sfod ePsf ;+:yfks ;]o/wgLx?

;lxtsf] cBfjlws ljj/0f !% lbgleq o; a}+s ;dIf k]z ug'{ kg]{5 .

-8_ dfly plNnlvt k|lqmof gk'¥ofO{ ;+:yfks ;]o/ vl/b÷laqmL ul/Psf] cj:Yffdf b]xfosf sf/jfxL x'g]5g\

a}+s jf ljQLo ;+:yfM g]kfn /fi6« a}+s, P]g @)%* sf] bkmf !)) adf]lhd ;r]t u/fpg]

nufotsf cGo sf/jfxL . ljqm]tf ;+:yfks ;]o/wgLsf xsdf h'g a}+s jf ljQLo ;+:yfsf]

;+:yfks ;]o/ xf] ;f]xL a}+s jf ljQLo ;+:yfn] hkmt ug{ ;Sg] .

vl/b÷laqmLstf{M gofF ;+:yfkgf x'g] a}+s jf ljQLo ;+:yfsf] ;+:yfks ;]o/df nufgL ug{ / s'g}

klg Ohfhtkqk|fKt ;+:yfsf] ;~rfnssf] ?kdf /xg vl/b÷laqmL u/]sf] ldltn] % jif{;Dd of]Uo

gx'g] .

-9_ k|rlnt P]g, sfg'g / o; a}+saf6 hf/L ul/Psf gLlt lgb]{zgx?df s'g} kl/dfh{g ePdf ;f]xL

adf]lhd plNnlvt Joj:Yffdf kl/dfh{g ePsf] dflgg] 5 .

-0f_ ;xsf/L ;+:yfx?n] o; a}sjf6 Ohfhtkqk|fKt ;+:yfsf] ;]o/ vl/b ug{ kfpg] 5}gg\ .

!%= %! k|ltzteGbf a9Lsf] ;+:yfks ;d'xsf] ;]o/ laqmL ;DaGwdf

a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !! sf] pkbkmf -$_ sf] k|of]hgsf] nflu b]xfodf

plNnlvt zt{x?sf] clwgdf /xL %! k|ltzteGbf a9L ;+:yfks ;d'xsf] ;]o/ :jfldTj /x]sf a}+s tyf

ljQLo ;+:yfsf ;+:yfks ;]o/wgLx?n] rfx]df ;+:yfks ;d'xsf] ;]o/ :jfldTj sDtLdf %! k|ltzt sfod

/xg] u/L afFsL ;]o/ ;j{;fwf/0f ;]o/ ;/x bf];|f] ahf/ -Secondary Market_ dfkm{t sf/f]af/ ug{

;Sg]]5g\ .

-s_ a}+s tyf ljQLo ;+:yfx?sf] ljQLo sf/f]af/ ;~rfng ePsf] !) jif{ k'/f u/]sf] x'g' kg]{5 .

-v_ ;+:yfks jf ;+:yfks ;d'xsf] ;]o/ :jfldTj sDtLdf %! k|ltzt sfod} /xg' kg]{5 .

-u_ %! k|ltzteGbf a9L ePsf] ;]o/ :jfldTj lwt]fkq ljlgdo ahf/ lnld6]8 dfkm{t vl/b÷

laqmL÷kl/0ft ug{] k|of]hgsf] nflu ;+:yfksx?sf] ;]o/ nufgLsf] cg'kftdf ;dfg'kflts ?kdf

(Pro-rata basis) a9L x'g] ;]o/ ;j{;fwf/0fdf kl/0ft u/L k|rlnt sfg'g adf]lhd lwtf]kqsf] bf];|f]

ahf/ dfkm{t\ vl/b÷laqmL ug{ ;lsg]5 .

t/, s'g} ;+:yfks÷;+:yfks ;d'xdf /x]sf] ;]o/wgLn] dfly pNn]v eP cg';f/sf] ;]o/x? csf]{

;d'xdf kl/0ft ug{ grfx]sf] egL :jM3f]if0ff ljj/0f k|fKt ePsf] cj:yf /x]5 eg] afFsL /x]sf

;b:ox?n] ;+:yfks÷;+:yfks ;d'xsf] ;]o/ :jldTj %! k|ltzteGbf sd gx'g] u/L To:tf] ;]o/

cg'kft pkof]u ug{ kfpg] 5g\ .

-3_ o; ;DaGwdf ;DalGwt a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltsf] l;kmfl/; ;lxt o; a}+saf6

:jLs[lt k|fKt ug'{ kg]{5 . o;/L :jLs[lt k|fKt ePkl5 cfufdL ;fwf/0f ;efaf6 k|aGwkq tyf

lgodfjnLdf cfjZos ;+zf]wg u/L ;f]xL adf]lhd ;]o/ ;+/rgf ldnfpg' kg]{5 . ;f] adf]lhd k|aGwkq

tyf lgodfjnLdf cfjZos ;+zf]wg geP;Dd o;/L vl/b÷laqmL÷ kl/0ft x'g] ;]o/sf] c+z ;+:yfks

;d'xdf g} /x]sf] dflgg] 5 .

-ª_ k|aGwkq tyf lgodfjnL ;+zf]wg ubf{ ;~rfns ;ldltdf klg ;]o/ :jfldTj cg'?k k|ltlglwTj x'g]

u/L ldnfpg' kg]{5 .

-r_ Psk6s ;j{;fwf/0f ;]o/df kl/0ft e};s]sf] ;]o/ k'gM ;+:yfks jf ;+:yfks ;d'xsf] ;]o/df

kl/0ft ug{ kfOg] 5}g .

240

-5_ ;+:yfks ;d'xdf /x]sf] ;]o/ ;j{;fwf/0f ;]o/df kl/0ft u/L laqmL ug]{ JolQm÷;+:yf sfnf];"rLdf

/x]sf] ePdf lghsf] ;]o/ a}+s tyf ljQLo ;+:yfsf] shf{ r'Qmf ug]{ k|of]hgsf] nflu dfq laqmL ug{

kfOg] 5 . sfnf];"rLdf /x]÷g/x]sf] Joxf]/f ;DalGwt a}+s tyf ljQLo ;+:yfn] g} olsg ug'{ kg]{5 .

-h_ o; Joj:yf cg'?k laqmL÷kl/0ft ug]{ sfo{ Psk6s dfq ug{ kfOg] 5 .

-em_ a}+s tyf ljQLo ;+:yfdf ;~rfns sfo{sf/L k|d'v, n]vfk/LIfs, ;lrj jf a}Í jf ljQLo ;+:yfsf]

Joj:yfkg tyf n]vf ;DaGwLsfo{df k|ToIf ?kn] ;+nUg JolQmn] To:tf] kbdf axfn /x]sf] cj:Yffdf

;d]t ;+:yfks ;d'xsf] ;]o/ o; Joj:yf cg'?k ;j{;fwf/0fdf kl/0ft ug{ afwf kg]{5}g . t/,

vl/b÷laqmL ;DaGwL k|lqmof k|rlnt sfg'gsf] clwgdf /xL ug'{ kg]{5 .

!^= a}+s tyf ljQLo ;+:yfn] k'FhL a[l¢ Pjd\ k'FhL ;+/rgf kl/jt{g ug{ rfx]df b]xfosf zt{sf] clwgdf /xL ug{

;Sg]M

-s_ k'FhL a[l¢kl5 s'n k'FhLdf ;j{;fwf/0f ;]o/ :jfldTjsf] cg'kft k'FhL a[l¢ cl3 sfod /x]sf]

;j{;fwf/0f ;]o/ :jfldTjsf] cg'kfteGbf sdL gx'g] u/L dfq k'FhL a[l¢ ug'{ kg]{5 .

-v_ o; a}+ssf] lgb]{zg adf]lhd cfly{s jif{ @)^$.^% b]lv @)&) c;f/ d;fGt;Dddf tf]lsPsf] r'Qmf

k'FhL k'/f ug'{kg]{ ;+:yf afx]ssf a}+s tyf ljQLo ;+:yfn] tof/ u/L k]z u/]sf]] k'FhL of]hgf cg';f/

tf]lsPsf] Go'gtd r'Qmf k'FhL sfod ug { Right Re-nounce ug]{ k|of]hg afx]s Ohfhkqk|fKt a}+s

tyf ljQLo ;+:yfsf] k'FhL j[l4 ubf{ ;+:yfks ;d'xdf gofF ;]o/wgL yk ug{ kfOg] 5}g .

-u_ a}+s tyf ljQLo ;+:yfsf] k'FhL a[l¢ Pjd\ k'FhL ;+/rgfdf kl/jt{g ug{ k|rlnt sfg'g adf]lhd

;DalGwt ;+:yfsf] jflif{s ;fwf/0f ;ef÷ljz]if ;fwf/0f ;efjf6 :jLs[t u/fpg' kg]{5 .

-3_ o; sfo{sf nflu o; cl3 ;}¢flGts ;xdlt lbO;s]sf] cj:yfdf pQm ;}4flGts ;xdltdf

plNnlvt zt{sf] clwgdf /xL sfof{Gjog ug{ eg] o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .

-ª_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)^^ sf]

O=k|f= lgb]{zg g+= !)÷)^^ sf] a'Fbf g+= !^ -a}=lj=lg=lj=÷gLlt÷kl/kq÷#÷)^%.^^ ldlt @)^%.$.@*

sf] kl/kq_ df ePsf] Joj:yf adf]lhd ;+:yfks ;]o/sf] cg'kft yk ug{ :jLs[lt k|fKt u/]sf a}+s

tyf ljQLo ;+:yfn] o; lgb]{zgsf] a'Fbf g+= !^ cg';f/sf] ;+:yfks ;]o/ ;j{;fwf/0fdf kl/jt{g÷

kl/0ft ug{ kfpg] 5}gg\ . ;fy}, ;f] sf] clen]vsf nflu ;]o/ k'l:tsfdf clen]vLs/0f u/L k|To]s

cfly{s jif{sf] jflif{s k|ltj]bgdf pQm ljifo v'nfpg' kg]{5 .

!&= Cross Holding u/L nufgL ul//x]sf] ;+:yfks ;]o/ laqmL ;DaGwdf

a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf %) sf] pkbkmf -!_-r_ sfof{Gjog ug]{÷u/fpg]

l;nl;nfdf ;f]xL P]gsf] bkmf !!-#_ sf] k|of]hgsf] nflu b]xfosf zt{x?df a}+s tyf ljQLo ;+:Yffx?n]

cfk;df Cross-holding x'g] u/L nufgL u/]sf] ;+:yfks ;d'xsf] ;]o/ lwtf]kq ljlgdo ahf/ dfkm{t

vl/b÷laqmL ug{] ;DaGwdf b]xfo adf]lhd ug'{ kg]{5 .

-!_ o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?n] cGo Ohfhtkqk|fKt ;+:yfdf nufgLdf /lx/x]sf] ;+:yfks÷

;+:yfks ;d'xsf] ;]o/ g]kfn lwtf]kq ljlgdo ahf/ dfkm{t vl/b÷laqmL ug{ ;Sg] u/L 5'6 k|bfg

ul/Psf] .

-@_ ;+:yfks ;]o/ gfd;f/L jf laqmL ubf{ ljBdfg ;+:yfks ;]o/wgLx?sf] ?kdf /lx/x]sf cGo

;b:ox?nfO{ k|fyldstf lbg'kg]{ ljBdfg PsLs[t lgb]{zg g+= !) sf] Joj:Yff o; k|of]hgsf] nflu

nfu" gx'g] .

-#_ g]kfn lwtf]kq ljlgdo ahf/ dfkm{t ;]o/ vl/b ug]{ JolQm÷;+:yf ;d]t ;+:yfks ;d'xdf g} sfod

/xg] .

-$_ ;+:Yffks ;d'xsf] ;]o/ vl/bstf{ shf{ ;'rgf s]Gb| ln= sf] sfnf];"rLdf ;dfj]z gePsf] x'g'kg]{ /

k|rlnt sfg'g tyf o; a}+saf6 hf/L ul/Psf lgb]{zg adf]lhd ;+:yfks ;]o/÷;+:yfks ;d'xsf]

;]o/ vl/b ug{ cof]Uo gePsf] :jM3f]if0ff (Self Declaration) ;]o/ vl/b ubf{sf] cj:Yffdf g} k]z ug'{

kg]{ .

-%_ a}+s tyf ljQLo ;+:yfx?n] o; lgb]{zg adf]lhd cGo a}+s tyf ljQLo ;+:yfx?df cfkm"n] nufgL

u/]sf] ;+:yfks ;]o/ o; lgb]{zg adf]lhd clgjfo{?kdf a]rlavg u/L ;Sg' kg]{ .

241

-^_ ;]o/ vl/b laqmL ;DaGwL cGo Joj:yf tyf k|lqmofsf ;DaGwdf k|rlnt sfg'g cg';f/ g} x'g] .

-&_ lwtf]kq ljlgdo ahf/ dfkm{t Ohfhtkqk|fKt ;+:yfn] vl/b÷laqmL u/]sf ;+:yfks ;]o/x? lwtf]kq

ljlgdo ahf/ dfkm{t k'gM vl/b laqmL ug{ ;lsg] . t/ o;/L ;]o/ vl/b ug]{ JolQm÷;+:yfx?

;DalGwt ;+:yfks ;d'xd} /xg] .

-*_ o;/L JolQm tyf ;+:yfn] k'gM ;]o/ vl/b÷laqmL ug]{ ;DaGwdf dfly plNnlvt pka'Fbf g+= % df

pNn]v ePsf] Joj:yf afx]ssf cGo ;Dk"0f{ a'Fbfsf Joj:yfx? cfslif{t x'g] .

!*= Cross Holding laqmL u/]kl5 dfq nfef+z km's'jf ug]{

!*=! Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cGo Ohfhkqk|fKt a}+s tyf ljQLo ;+:yfx?df u/]sf] ;+:yfks

;]o/ nufgL (Cross Holding) @)^% r}t d;fGtleq laqmL (Divest) u/L ;Sg'kg]{ Joj:yf ePsf]df pQm

Joj:yfsf]] kfngf gu/]sf a}+s tyf ljQLo ;+:yfnfO{ b]xfo adf]lhdsf] sf/jfxL ul/g] 5 .

s= ;+:yfks ;]o/ nufgL -Cross Holding_ cGTo ug]{ ;DaGwL gLltut Joj:yf kfngf gu/]sf a}+s tyf

ljQLo ;+:yfn] xsk|b ;]o/ vl/b ug{ gkfpg], gub nfef+z, af]g; ;]o/nfO{ /f]Ssf /fVg] / /f]Ssf

/flvPsf] af]g; ;]o/ nufot ;a} Cross Holding laqmL -Divest_ u/]kl5 dfq gub nfef+z km's'jf

ul/g] 5 .

v= tf]lsPsf] ;do leq klg a]rljvg gu/]sf ;+:yfnfO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf]

bkmf (( adf]lhd sf/jfxL ul/g] 5 .

!*=@ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# afx]s cGo k|rlnt sfg'g adf]lhd :yfkgf eO{ lgIf]k kl/rfng

tyf shf{sf] sf/f]af/ ul//x]sf ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt ;+:yfsf] ;+:yfks ;]o/df u/]sf] nufgL

@)^% c;f/ d;fGtleq laqmL gu/]sf] ePdf To:tf] ;+:yfks ;]o/df nufgL u/]sf ;+:yfnfO{ xsk|b

;]o/÷gub nfef+z ljt/0f ug{ gkfOg], af]g; ;]o/nfO{ /f]Ssf /fVg] / /f]Ssf /flvPsf] af]g; ;]o/ nufot ;a}

Cross Holding laqmL -Divest_ u/]kl5 dfq gub nfef+z km's'jf ug'{ kg]{5 .

!(= xsk|b ;]o/ ;DaGwdf

!= xsk|b ;]o/ laqmL ;DaGwdf

-s_ tf]lsPsf] k'FhLsf]if cg'kft sfod u/]sf a}+s tyf ljQLo ;+:yfx¿sf] xsdf xsk|b ;]o/ hf/L ubf{

a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ( -!_ adf]lhd ;j{;fwf/0fnfO{ laqmL ljt/0f

ul/Psf] ;]o/ wf/0f ug]{ s'g} ;]o/wgLn] vl/b gu/]df jf ;]o/ vl/b ug]{ xs c¿nfO{ laqmL jf

x:tfGt/0f gu/]df To;/L laqmL x'g g;s]sf] xsk|b ;]o/sf] c+z v08 -u_ df plNnlvt cj:yfdf

afx]s cGo cj:yfdf :jtM vf/]h ug'{ kg]{]5 .

-v_ v08 -s_ adf]lhd vf/]h ug'{ k/]sf] cj:yfdf k|To]s jif{ ;dfg'kflts ¿kdf r'Qmf k'FhL j[l4

ub]}{ n}hfg' kg]{ o; a}+ssf] k|fjwfg kfngf ug]{ k|of]hgsf nflu To:tf] vf/]hL ug'{ k/]sf]

;]o/sf] /sdsf] xb;DdnfO{ cfufdL jif{df ;dfof]hg ug{ ;lsg] 5 .

-u_ v08 -s_ adf]lhd :jtM vf/]h ug'{k/]sf] sf/0faf6 k|rlnt sfg'gL tyf gLltut Joj:yf adf]lhd

;]o/ :jfldTj ;+/rgfdf k|lts'n c;/ kg]{ cj:yf ePdf dfq To:tf] ;]o/sf] c+z ;fj{hlgs ;'rgf

dfkm{t ;fj{hlgs af]nsjf]nsf] cfwf/ (Public Auction Basis) df Go'gtd k|lt ;]o/ d'No ?=

!)) tf]sL laqmL ug{ ;lsg] 5 . o;/L ;fj{hlgs af]nsjf]nsf] dfWodåf/f laqmL ubf{ k|lt ;]o/ ?=

!)) eGbf a9L k|fKt x'g cfpg] /sd -Premium_ nfO{ ;DalGwt a}+s tyf ljQLo ;+:yfn] 5'6\6}

Share Premium zLif{s cGt{ut b]vfpg' kg]{5 .

-3_ ;+:yfks÷;+:yfks ;d'x cGtu{tsf] laqmL x'g g;s]sf] o:tf] xsk|b ;]o/sf] c+z k|rlnt Joj:yf

cg'?k ljBdfg ;+:yfksx?nfO{ laqmL ug{ ;lsg] 5 . ljBdfg ;+:yfksx?nfO{ laqmL x'g g;s]df

k|rlnt sfg'g adf]lhd a}+s jf ljQLo ;+:yfsf] ;+:yfks ;]o/ cGo JolQmnfO{ laqmL ug'{kg]{

afWofTds cj:yfdf ;]o/ ;+Vof / cf}lrTosf cfwf/df afWofTds ?kdf laqmL ug'{ kg]{ pQm

;+:yfks ;]o/ laqmL ug{sf nflu vl/bstf{sf] klxrfg ug]{ ;DaGwdf b]xfosf] k|lqmof cjnDag ug{

;lsg] 5 M

;+:yfks ;]o/ ;fj{hlgs ;'rgf u/L af]nsaf]n -uf]Ko l;N86]08/_ sf] dfWodaf6 k|rlnt

sfg'g / g]kfn /fi6« a}+ssf] gLlt Pjd\ lgb{]zg ljkl/t gx'g] u/L ;DalGwt a}+s jf ljQLo

242

;+:yfsf ljBdfg ;+:yfks ;]o/wgL nufot cGo OR5's JolQm, kmd{ sDkgL tyf ;+ul7t

;+:yfnfO{ laqmL ug{ vl/bstf{ 5gf}6 ug{,

k|rlnt sfg'g tyf ljBdfg lgb{]zgdf ePsf] Joj:yf adf]lhd o;/L ;+:yfks ;]o/ vl/b ug{]

vl/bstf{ ;+:yfks ;d'xdf g} kg{] Joxf]/f ;d]t hfgsf/L u/fpg] . ;+:yfks ;]o/ vl/bstf{

klxrfg eO{;s]kl5 r'Qmf kF"hLsf] @ k|ltzteGbf 36L ;+:yfks ;]o/ wf/0f ug]{ ;+:yfks

;]o/wgLsf] ;+:yfks ;]o/sf] xsdf a'Fbf g+= !$ df plNnlvt k|lqmof ckgfO{ ;]o/ laqmL jf

gfd;f/L ug{' kg{] . t/, r'[Qmf k'FhLsf] @ k|ltzteGbf a9L ;]o/ :jfldTj wf/0f u/]sf] cj:yfdf

;]o/ laqmL÷x:tfGt/0f jf gfd;f/L ;DaGwL k|lqmof o; a}+saf6 :jLs[lt k|fKt ePkl5 dfq

cl3 a9\g] . o; k|lqmofaf6 ;]o/ vl/b ug]{ JolQm÷;+:yf k|rlnt Joj:yf cg';f/ of]Uotf

k'u]sf] x'g' kg]{5 .

-ª_ Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfn] xsk|b ;]o/ lgisfzg ubf{ ;fljssf ;+:yfks

;]o/wgLx?n] vl/b ug{ kfpg] xsk|b ;]o/sf] ;Dk"0f{ jf cf+lzs xs x:tfGt/0f ug{ rfx]df

k|rlnt sfg'g adf]lhd k|aGwkq tyf lgodfjnLdf Joj:yf u/L r'Qmf k'FhLsf] @ k|ltzt jf

;f]eGbf sd ;]o/ lnPsf ;+:yfks ;]o/wgLsf] xsdf ;DalGwt a}+s÷ljQLo ;+:yfn] g}

;+:yfks z]o/wgLsf] nflu tf]lsPsf] of]Uotf (Fit and Proper Test) k'/f u/]sf JolQmnfO{ xs

x:tfGt/0f u/L lbg ;Sg]5 .

-r_ v08 -s_ b]lv -ª_ ;Dd h'g;'s} s'/f n]lvPsf] ePtf klg a}Í jf ljQLo ;+:yfsf ;~rfns,

sfo{sf/L k|d'v, n]vfkl/Ifs, sfg'gL ;Nnfxsf/, sDkgL ;lrj jf a}Í jf ljQLo ;+:yfsf]

Joj:yfkg tyf n]vf ;DaGwL sfo{df k|ToIf ?kn] ;+nUg JolQmn] To:tf] kbdf axfn /xFbfsf avt

jf To:tf] kb 5f8]sf] sDtLdf Ps jif{;Dd ;DalGwt a}Í jf ljQLo ;+:yf jf To;sf] ;xfos

sDkgLsf] xsk|b ;]o/ pNn]lvt JolQmx?aLr Psfk;df xs x:tfGt/0f ug{ jf xs x:tfGt/0f

:jLsf/ ug{ x'Fb}g .

@= xsk|b ;]o/df k'j{ nufgL ug]{ ;DaGwdf

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] k'FhL kof{Kttf sfod ug]{ k|of]hgsf nflu ;+:yfksx?n] xsk|b

;]o/ -Right Share_ df k'j{nufgL ug{ rfx]df lgDg zt{x?sf] clwgdf /xL ug{ ;Sg] 5g\ .

-s_ k'FhL j[l4 ;DaGwL k|:tfj ;DalGwt a}+s tyf ljQLo ;+:yfsf] ;fwf/0f;efaf6 lg0f{o eO;s]sf] x'g'

kg]{ .

-v_ o; a}+ssf] lgb]{zg cg';f/ k'FhLsf]if cg'kft k'¥ofpg] k|of]hgsf] nflu ;+:yfks ;]o/wgLx?af6

clu|d ?kdf ;+sng u/]sf] /sd Calls in Advance zLif{sdf hDdf ug'{ kg]{ / To;/L hDdf

ul/Psf] /sdnfO{ a}s÷ljQLo ;+:yfn] To;kl5sf] xsk|b ;]o/ -Right Share_ hf/L ubf{sf]

cj:yfdf clgjfo{ ?kdf ;dfof]hg ug'{ kg]{5 . To;}u/L, a}+s tyf ljQLo ;+:yfsf ;]o/wgL -

;+:yfks÷;j{;fwf/0f ;d'x_ x?n] o; a}+ssf] lgb]{zg adf]lhdsf] cfˆgf] k'FhL of]hgf cg';f/

;dfg'kflts ?kdf k'FhL k'/\ofpg' kg]{ ;DalGwt cfly{s jif{ leqdf g} xsk|b ;]o/ jfkt /sd

hDdf ul/;s]sf] t/ ;]o/ af+8kmf+8 gePsf] sf/0f ;DalGwt cfly{s jif{df r'Qmf k'FhL zLif{sdf

;dfof]hg x'g g;s]sf] cj:yfdf To:tf] /sdnfO{ ;d]t ;]o/ jfkt clu|d ?kdf ;+sng u/]sf]

/sdnfO{ Calls in Advance zLif{sdf b]vfpg ;lsg] 5 . o;/L cu|Ld ?kdf ;+slnt k'FhL

/sdnfO{ o; a}+ssf] lgb]{zg cg';f/ ;dfg'kftLs ?kdf j[l4 ub}{ hfg' kg]{ r'Qmf k'FhLdf u0fgf

ug{] k|of]hgsf nflu ;d]t ;dfa]z ug{ ;lsg] .

-u_ o;/L cu|Ld ?kdf ;]o/df nufgL ubf{ ;DalGwt ;+:yfks ;]o/wgLn] cfˆgf] c+z -Share_ ;Dd

dfq nufgL ug{ ;Sg] .

-3_ o:tf] Calls in Advance sf] ;6\6fdf s'g} k|sf/sf] ;'ljwf, C0f lbg jf lwtf] /fVg gkfOg] .

-ª_ o:tf] Calls in Advance df s'g} k|sf/sf] Aofh lng÷lbg gkfOg] / ;]o/ k'FhL jfkt ul/g]

To:tf] clu|d ;]o/ nufgL /sdnfO{ s'g} klg cj:yfdf lkmtf{ e'Qmfg ug{, lemSg jf 36fpg -

Divestment_ gkfOg] . ;fy}, o:tf] /sd r'Qmf k'FhLdf n]vf+sg geP;Dd o;df nfef+z lbg

gkfOg] .

-r_ xsk|b ;]o/df ul/g] k'j{ nufgL /sdnfO{ To;kl5sf] xsk|b ;]o/ lgisf;g -Right Share Issue_

;Fu cfj4 -Tie- up_ ug'{ kg]{ .

243

-5_ o;/L cu|Ld ?kdf ;+slnt k'FhL /sdnfO{ Calls in Advance zLif{sdf b]vfpg' kg]{ / o;df

hDdf ePsf] /sdn] vfd]df zfvf vf]Ng] k|of]hgfy{ cfjZos kg]{ cltl/Qm k'FhLsf] k|of]hgsf] nflu

;d]t r'Qmf k'FhL ;/x g} dfGotf k|bfg ul/g] .

-h_ xsk|b ;]o/df k'j{ nufgL eP klg xsk|b ;]o/ lgZsf;g ubf{ k'/f ug'{ kg]{ ;Dk"0f{ k|lqmof /

ljBdfg Joj:yf kfngf u/]sf]] x'g' kg]{ .

@)= Ohfhkqk|fKt ;+:yfdf ljb]zL nufgL ;DaGwdf

-!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf % sf] pkbkmf -!_ df ePsf] Joj:yf adf]lhd

s'g} ljb]zL a}Í jf ljQLo ;+:yfn] dfq Ohfhkqk|fKt ;+:yfdf nufgL ug{ ;Sg] 5g\ .

-@_ s'g} ljb]zL a}Í jf ljQLo ;+:yfsf] nufgL /x]sf] sf/0faf6 Ohfhtkqk|fKt ;+:yfn] a}+s tyf ljQLo

;+:yf ;DaGwL P]g, @)&# sf] bkmf ( adf]lhd ;j{;fwf/0fnfO{ laqmL ljt/0f ug{sf] nflu cfˆgf] s'n

hf/L k'FhLsf] sDtLdf tL; k|ltzt ;]o/ 5'6\ofpg' kg]{ Joj:yfdf 5'6 kfO{ s'g} sf/0fjz ljb]zL

nufgL lkmtf{ nuL g]kfnL JolQm jf ;+:yfnfO{ laqmL u/]sf] cj:yfdf ;DalGwt Ohfhtkqk|fKt

;+:yfn] Ps jif{leq ;j{;fwf/0f ;]o/sf] lx:;f sDtLdf tL; k|ltzt k'/\ofpg' kg]{5 . xfn s'g}

Ohfhkqk|fKt ;+:yfn] pQm bkmfsf] kfngf ug{ afFsL ePsf] cj:yfdf @)&@ cfiff9d;fGtleq

;j{;fwf/0f ;]o/sf] lx:;f sDtLdf tL; k|ltzt k'/\ofpg' kg]{5 .

-#_ Ohfhtkqk|fKt ;+:yfsf] a}b]zLs :jfldTjdf /x]sf] ;]o/ vl/b / laqmL ug{ o; a}+ssf] :jLs[lt lng'

kg]{5 .

@!= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ;+:yfks z]o/wgLx?nfO{ Pp6} ;+:yfks ;d"xdf /fVg' kg]{5 . of]

lgb]{zg hf/L x'Fbf s'g} a}+s tyf ljQLo ;+:yfsf] k|jGwkq tyf lgodfjnLdf ;f] cg';f/sf] Joj:yf gePsf]

eP cfufdL ;fwf/0f ;efn] ;f] ;DaGwL k|:tfj kfl/t u/L ;+zf]wg ug'{ kg]{5 .

t/, j}b]lzs nufgL / ;+:yfut nufgL /x]sf a}+s tyf ljQLo ;+:yfn] k|aGwkq tyf lgodfjnLdf

;dfg'kflts k|ltlglwTj sfod x'g]] u/L ;~rfns ;+Vof tf]Sg] Joj:yf ug{ afwf k'u]sf] dflgg] 5}g .

@@= vf/]hL / jrfpm


PsLs[t lgb]{zg, @)&# sf] Ohfhtkqk|fKt ;+:yfsf] ;+:yfks ;]o/ gfd;f/L jf laqmL ;DaGwL Joj:yf

O=k|f=lgb]{zg g+= !)÷)&# af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&$ ;fpg ( ut] ;Dd

hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .



244

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= !!÷)&$

;x–ljQLos/)f shf{ ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?n] ;x–ljQLos/0f (Consortium

Financing) cGtu{t k|jfx ug]{ shf{nfO{ Jojl:yt / k|efjsf/L agfpgsf nflu g]kfn /fi6« a}+s P]g, @)%* sf]

bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

!= ;x–ljQLos/0f shf{sf]]]]]] kl/efiff

ljifo jf k|;Fun] csf]{ cy{ gnfu]df o; lgb]{zgdf ;x–ljQLos/0f shf{ eGgfn] b'O{ jf b'O{ eGbf a9L

Ohfhtkqk|fKt ;+:yfx?n] cfk;L ;dembf/Lsf] cfwf/df ;+emf}tf u/L s'g} Pp6f u|fxs, kmd{, sDkgLnfO{ jf

kl/of]hgfsf] nflu k|jfx ug{]] shf{ ;fk6 tyf ;'ljwfnfO{ ;Demg' k5{ .

@= ;x–ljQLos/0f -Consortium_ ;DaGwdf

;x–ljQLos/0f cGtu{t k|jfx ePsf shf{ pkef]u ug]{ kmd{÷sDkgLn] cu'jf a}+s tyf ;xefuL a}+sx?;Fu

dfq a}+lsË sf/f]af/ ug'{ kg]{5 . of] Joj:yf Loose Consortium shf{df klg ;dfg?kn] nfu" x'g]5 . t/,

Ps k6s ;x–ljQLos/0f ;d'x u7g eO;s]kl5 ;f] ;d'xsf] ;xdlt lnO{ gofF ;b:onfO{ k|j]z u/fpg of]

Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .

Loose Consortium eGgfn] …;x–ljQLos/0f ;d'x u7g gu/L Pp6f kl/of]hgfsf] nflu kfl/kf;'sf]

dfWodaf6 ;'/If0f sfod /xg] u/L b'O{ jf b'O{ eGbf a9L a}+s tyf ljQLo ;+:yfn] k|jfx u/]sf]÷ug]{ shf{

;fk6 tyf ;'ljwfÚ eGg] ;Demg'k5{ .

#= ;x–ljQLos/0fdf ;xeflutfsf] nflu cfjZos zt{

-!_ o; a}+saf6 ljQLo sf/f]af/ ug{ Ohfhtkqk|fKt ;+:yfx?n] dfq ;x–ljQLos/0fdf efu lng kfpg]

5g\ .

t/ sd{rf/L ;+rosf]if, gful/s nufgL sf]if, hnljB't nufgL tyf ljsf; sDkgL lnld6]8 / aLdf

sDkgLnfO{ o; a}+saf6 ljQLo sf/f]af/ ug{ Ohfhtkqk|fKt ;+:yf cu'jf ;+:yf x'g] u/L u7g x'g]

;x–ljQLos/0f ;d'xdf ;xefuL e} shf{ k|jfx ug{ of] Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .

:ki6Ls/0f:– o; lgb]{zgsf] k|of]hgsf]nflu æcu'jf ;+:yfÆ eGgfn] ;x–ljQLos/0f ;d'xn] cu'jf ;+:yf egL

rog u/]sf] s'g} Ohfhtkqk|fKt ;+:yf ;Demg' k5{ .

-@_ pka'Fbf -!_ sf] k|ltaGwfTds jfSof+zdf plNnlvt ;+:yf afx]ssf cGo ljQLo ;+:yfnfO{ ;x–

ljQLos/0fdf ;xefuL u/fOPdf o; a}+snfO{ hfgsf/L u/fpg' kg]{5 .

$= cGo ;+:yfn] C0f k|jfx ug{ / u|fxssf] vftf vf]Ng aGb]h

-!_ ;x–ljQLos/0fdf ;xefuL gePsf] Ohfhtkqk|fKt ;+:yfn] ;x–ljQLos/0f ;d'xåf/f k|jflxt

shf{df yk x'g] u/L s'g} klg k|sf/sf] shf{ ;fk6 tyf ;'ljwf k|jfx ug{ kfpg] 5}g .

t/, ljz]if sf/0f k/]df ;x-ljQLos/0f ;d'xsf] :jLs[lt lnO{ To:tf] ;d'xdf ;xefuL gePsf] s'g}]

Ohfhtkqk|fKt ;+:yfn] ;x–ljQLos/0f ;d'xåf/f k|jflxt shf{df yk x'g] u/L s'g} klg k|sf/sf]

shf{ ;fk6 tyf ;'ljwf k|jfx ug{ kfpg]5 .

:ki6Ls/0f:- o; lgb]{zgsf] k|of]hgsf]nflu æ;x–ljQLos/0f ;d'xÆ eGgfn] ;x–ljQLos/0fdf

;xefuL ;+:yfx?sf] ;d'x ;Demg' k5{ .

245

-@_ ;x–ljQLos/0fsf] Joj:yf cGtu{t shf{ ;fk6 tyf ;'ljwf lnPsf]] s'g} u|fxs, kmd{, sDkgL jf

kl/of]hgfsf] To:tf] shf{ ;fk6 tyf ;'ljwfsf] vftf ;x–ljQLos/0fdf ;xefuL ;b:o afx]ssf cGo

Ohfhtkqk|fKt ;+:yfdf vf]Ng kfOg] 5}g .

t/, To:tf] vftf ljz]if sf/0fj; cGo Ohfhtkqk|fKt ;+:yfdf vf]Ng' kg]{ kl/l:ylt k/]df ;x–

ljQLos/0f ;d'xsf] :jLs[lt lnO{ vf]Ng ;lsg]5 .

%= shf{ ljt/0fsf] lg0f{o ug]{ ;dofjlw

shf{sf] nflu lgj]bg k/L ;x–ljQLos/0f ;d'x u7g eO{ cu'jf ;+:yfsf] rog ;d]t eO;s] kZrft\ gAa]

lbgleq ;x–ljQLos/0fdf ;xefuL x'g] cu'jf ;+:yf tyf ;xefuL ;b:ox?n] shf{ ;fk6 tyf ;'ljwf

k|jfx ug]{ jf gug]{ ;DaGwdf lg0f{o lbO;Sg' kg]{5 .

^= ;xefuL Ohfhtkqk|fKt ;+:yfsf] rog

;x–ljQLos/0fdf ;xefuL x'g] cGo ;b:ox?sf] rog ug]{ clwsf/ C0fL / lghn] shf{ ;fk6 tyf

;'ljwfsf] nflu lgj]bg lbPsf] Ohfhtkqk|fKt ;+:yfnfO{ x'g]5 .

t/, Psk6s ;x–ljQLos/0f ;d'x u7g eO{;s]kl5 ;f] ;d'xsf] ;xdlt lagf gofF ;b:onfO{ k|j]z u/fpg

kfOg] 5}g .

&= ;x–ljQLos/0f ;d'xsf] u7g

a'Fbf g+= % adf]lhd rog ePsf ;Dk"0f{ Ohfhtkqk|fKt ;+:yfn] shf{ ;fk6 tyf ;'ljwf k|jfx ug{' cl3

;x–ljQLos/0fdf ;xefuL x'g] Ohfhtkqk|fKt ;+:yfx?sf] ;x–ljQLos/0f ;d'x u7g ug'{ kg]{5 . ;f]

;d'xsf] cfGtl/s sfo{ljlw ;d'x :jo+n] lgwf{/0f u/] adf]lhd x'g]5 .

*= cu'jf ;+:yfsf] rog

;a}eGbf a9L shf{ ;fk6 tyf ;'ljwfsf] c+z nufgL ug{ OR5's, u|fxs;Fu nfdf] cjlwb]lv kl/lrt, ;x–

ljQLos/0fdf cg'ej k|fKt tyf Jofj;flos ;Nnfx lbg] ;Ifdtf cflbsf] cfwf/df ;x–ljQLos/0f ;d'xsf ;b:on] cfkm"dWo]af6 s'g} Ps Ohfhtkqk|fKt ;+:yfnfO{ cu'jf ;+:yfsf] ?kdf rog ug'{ kg]{5 .

(= shf{ ljt/0f tyf c;'nL cu'jf ;+:yfaf6 ug'{ kg ]{

;x–ljQLos/0f cGtu{t shf{ ;fk6 tyf ;'ljwf k|jfx ubf{ / ;f]sf] ;fFjf / Aofh c;'nL ubf{ cu'jf ;+:yf

dfkm{t\ ug'{ kg]{5 . ls:tf ;fFjf tyf Aofh cfFlzs ?kdf c;'nL ePsf] cj:yfdf nufgLsf] cg'kftdf

bfdf;fxLn] jfF8kmfF8 ug'{ kg]{5 .

!)= cu'jf ;+:yfsf] sfd, st{Jo / clwsf/

cu'jf ;+:yfsf] sfd, st{Jo / clwsf/ b]xfo adf]lhd x'g]5 M–

-s_ ;x–ljQLos/0fdf ;xefuL ;b:ox?sf] cu'jf tyf k|ltlglw -Ph]G6_ sf] ?kdf sfd ug]{,

-v_ ;x–ljQLos/0fdf ;xefuL ;b:ox?sf aLrdf ;dGjo ug]{ / cfjZos kqfrf/ ug]{,

-u_ ;x–ljQLos/0f ;d'xsf] a}7s sDtLdf rf/ dlxgfdf Ps k6s clgjfo{ ?kdf af]nfpg],

-3_ s'g} ljz]if sf/0f k/L ;x–ljQLos/0f ;d'xsf] s'g} ;b:on]] ;d'xsf] a}7s af]nfpg dfu u/]df kGw|

lbgleq a}7s af]nfpg],

-ª_ kl/of]hgf ljZn]if0f ug{], k|ltj]bg tof/ ug]{ / ;f] k|ltj]bgsf] k|lt ;x–ljQLos/0fdf ;xefuL

;b:ox?nfO{ pknAw u/fpg],

-r_ kl/of]hgfsf] nflu cNksfnLg shf{ dfu ePdf ;f]sf] cfjZostfsf] ljZn]if0f ug]{,

-5_ ;x–ljQLos/0fdf ;xefuL ;b:ox?sf] ;xdltsf cfwf/df ;x–ljQLos/0f ;DaGwL ;+emf}tfsf

zt{x? tof/ ug]{ / To:tf zt{x?sf] Ps÷Ps k|lt ;a} ;xefuL ;b:ox?nfO{ pknAw u/fpg],

-h_ shf{ ;fk6 tyf ;'ljwf k|jfx ug{sf nflu cfjZos sfuhft tof/ kfg]{,

-em_ lwtf] /f]Ssf /fVg] Joj:yf ldnfpg] tyf aLdf nufotsf nufgL ;'/lIft ug]{ ;DaGwL ;Dk"0f{ sfo{x?

ug]{ ,

246

-`_ shf{ ;fk6 tyf ;'ljwf ;'/If0f ;DaGwL ;Dk"0f{ sfuhftx? ;'/lIft /fVg] / To:tf sfuhftx?sf]

k|ltlnkL ;a} ;xefuL ;b:ox?nfO{ pknAw u/fpg],

-6_ ;do–;dodf C0fLaf6 cfjZos tYofÍ tyf cGo ;'rgfx? k|fKt ug]{ / ;f] ;'rgfx? ;a} ;xefuL

;b:ox?nfO{ pknAw u/fpg],

-7_ ;do ;dodf ;xefuL ;b:ox?sf] ;xeflutfdf kl/of]hgfsf] :ynut lg/LIf0f ug]{ / lg/LIf0f

k|ltj]bg tof/ ug]{ tyf ;f] k|ltj]bgsf] k|ltlnkL ;a} ;xefuL ;b:ox?nfO{ pknAw u/fpg]],

-8_ shf{ ;fk6 tyf ;'ljwf k|jfx ul/Psf] kl/of]hgfsf] ;do ;dodf sfo{;Dkfbgsf] d"NofÍg u/L

;f]sf] hfgsf/L ;a} ;b:ox?nfO{ u/fpg],

-9_ ;x–ljQLos/0f ;DaGwL o; a}+sdf k7fpg' kg]{ ;Dk"0f{ ;'rgfx? k7fpg], ;x–ljQLos/0fsf af/]df

cu'jf ;+:yfsf] ?kdf / cGo ;xefuL ;b:ox?sf] tk{maf6 ;d]t o; a}+sdf cfjZos kqfrf/ ug]{ /

;f]sf] hfgsf/L ;a} ;xefuL ;b:ox?nfO{ lbg],

-0f_ C0f gltg]{ C0fL pk/ s'g} lsl;dsf] sfg'gL sf/jfxL cufl8 a9fpg' kg]{ cj:yf cfPdf ;x–

ljQLos/0f ;d'xsf]] a}7saf6 ;f]sf] lg0f{o u/fO{ cfjZos sfg'gL sf/jfxL cufl8 a9fpg],

-t_ cfˆgf] e'ldsf lgjf{x u/]afkt C0fL ;d]tsf] ;xdltdf ;x–ljQLos/0f ;d'xn] lg0f{o u/] adf]lhd

;]jf z'Ns lng ;Sg],

-y_ ;x–ljQLos/0f cGtu{t nufgL ug{ sa'n u/]sf] /sd s'g} ;b:oaf6 ljt/0f ug{ l9nfO{ e} ;f] /sd

;xefuL ;b:osf] tk{maf6 cu'jf ;+:yfn] cfˆgf] k|ltu|fxs shf{ ;Ldfleq /xL k|jfx u/]df ;fFjf

/sd / l9nfO{ u/]hlt cjlwsf] Aofh tyf ;x–ljQLos/0f ;d'x aLrsf] ;xdltdf lgwf{/0f ul/P

adf]lhd xhf{gf ;d]t l9nfO{ ug]{ ;xefuL ;b:oaf6 c;'npk/ ug{;Sg],

-b_ ;x–ljQLos/0fsf] Joj:yf ldnfpFbf x'g] ljleGg vr{ nufot C0f gltg]{ C0fL pk/ sfg'gL sf/jfxL

cufl8 a9fpFbf x'g] vr{ C0fLaf6 c;'n x'g g;s]df ;a} ;xefuL ;b:ox?af6 nufgL ul/Psf] shf{

/sdsf] cg'kftdf c;'npk/ ug{ ;Sg],

-w_ shf{ ;fk6 tyf ;'ljwf k|bfg ug'{ cl3 shf{ ;'rgf s]Gb|af6 C0fLsf ;DaGwdf cfjZos ;'rgf

lng'kg]{ / o;/L ;'rgf lnFbf To:tf] C0fL sfnf] ;"rLdf k/]sf] jf lghn] s'g} shf{ oyf;dodf r'Qmf

gu/]sf] ePdf shf{ k|jfx ug{ gkfOg],

-g_ ;x–ljQLos/0f ;DaGwL ;Demf}tfdf pNn]v eP adf]lhd C0fLnfO{ oyf;dodf shf{ ;fk6 tyf

;'ljwf pknAw u/fpg] .

-k_ o; a}+ssf] lgb]{zgsf] clwgdf /xL ;x–ljQLos/0f ;d'xsf] a}7ssf] lg0f{ofg';f/ cGo cfjZos sfd

sf/jfxL ug]{,

!!= ax'dtsf] lg0f{o dfGo x'g]

;x–ljQLos/0fdf ;xefuL ;b:ox?sf aLr s'g} ljifodf dt}Sotf x'g g;s]df ax'dtaf6 lg0f{o lng'

kg]{5 / To:tf] dtsf] u0fgf ubf{ shf{ nufgLsf] k|ltztsf] cfwf/df ug'{ kg]{5 . sy+sbflrt dt a/fa/

ePdf cu'jf ;+:yfn] lg0ff{os dt lbg kfpg] 5 .

!@= ;x–ljQLos/0fdf ;xefuL ;b:ox?sf] bfloTj tyf st{Jo

;xefuL ;b:ox?sf] bfloTj tyf st{Jo b]xfo adf]lhd x'g]5 M–

-s_ cu'jf ;+:yfnfO{ cfˆgf] tk{maf6 ;x–ljQLos/0f ;DaGwL sfdsf/jfxL ug]{ :jLs[lt kq -d~h'/Lgfdf_

lbg],

-v_ cu'jf ;+:yfnfO{ cfˆgf] e'ldsf lgjf{x ug{ cfjZos kg]{ ;Dk"0f{ ;xof]u pknAw u/fpg],

-u_ ;x–ljQLos/0f ;DaGwL a}7sdf ;qmLo?kn] efu lng],

-3_ ;x–ljQLos/0f ;d'xsf] a}7saf6 cf}krfl/s ?kdf shf{, ;fk6 tyf ;'ljwf lbg] lg0f{o eO{ ;s]kl5

;x–ljQLos/0f ;DaGwL ;+emf}tfsf zt{x?df plNnlvt ;Dk"0f{ zt{x?sf] kfngf ug]{,

-ª_ ;x–ljQLos/0fsf] efjgfnfO{ sb/ u/L oyf;So ;a} lg0f{ox?df dt}So x'g] u/L cfk;L ljjfbx?

;dfwfg ug{ k|of; ug]{,

247

-r_ s'g} Ps ;b:on] csf]{ ;b:osf] clxt x'g] u/L cfˆgf] :jfy{ k"lt{ x'g] s'g} sfd sf/jfxL gug]{],

-5_ cfk"mn] k|jfx ug]{ shf{ :jLs[t u/]kl5 cu'jf ;+:yfnfO{ hfgsf/L u/fO{ oyf;dodf ;f] /sd pknAw

u/fpg],

-h_ ;x–ljQLos/0f ;DaGwL ;a} sfd sf/jfxL kf/bzL{?kdf u/L shf{ / C0fL;Fu ;DalGwt s'g} klg

;'rgf Ps cfk;df cfbfg–k|bfg ug]{,

-em_ ;x–ljQLos/0f ;d'xsf] a}7sn] u/]sf] lg0f{osf] sfof{Gjog oyflz3| ug]{,

-`_ s'g} klg ;b:on] s'g} kl/of]hgfdf tf]lsPsf] ;LdfeGbf a9L /sd nufgL ug{, PstkmL{ ?kdf shf{

c;'nL ;DaGwL sfd sf/jfxL ug{ / ;f] shf{sf] leGg lsl;dn] juL{s/0f ug{ gkfpg],

-6_ ;x–ljQLos/0f ;DaGwL ;Demf}tfdf pNn]v eP adf]lhd C0fLnfO{ oyf;do shf{ ;fk6 tyf ;'ljwf

pknAw u/fpg' kg]{ .

!#= yk shf{ ;DaGwL Joj:yf

;x–ljQLos/0f cGtu{t k|jflxt shf{df s'g} C0fLnfO{ yk shf{ k|bfg ug'{ k/]df b]xfosf cfwf/df ug'{ kg]{5 M–

-s_ C0fLsf] cfjZostfsf] ljZn]if0f u/L ;x–ljQLos/0f ;d'xn] dfq yk shf{ ;fk6 tyf ;'ljwfsf

/sd k|bfg ug]{ ;DaGwdf lg0f{o ug{ ;Sg] . o;/L k|bfg ug{ lg0f{o ePsf] yk shf{ /sd ;a}

;b:ox?n] cf–cfkm"n] k'j{ k|jfx u/]sf] /sdsf] cg'kftdf k|bfg ug'{ kg]{ .

-v_ v08 -s_ adf]lhd yk shf{ k|bfg ug]{ lg0f{o eP kZrft\ s'g} ;xefuL ;b:on] cfkm"n] k|jfx ug'{

kg]{] yk /sd k|jfx ug{ c;dy{tf hgfPdf afFsL ;b:ox? Jff afFsL ;b:ox?sf] ;xdltaf6 cGo

s'g} ;b:on] To:tf] afFsL /sd ;d]t k|jfx ug{ ;Sg] jf yk nufgLsf nflu ;x–ljQLos/0f

;d'xsf]] ;xdltdf C0fLsf] ;d]t ;xdlt lnO{ gofF ;b:onfO{ ;dfj]z ug{ ;lsg] .

-u_ C0fLnfO{ yk shf{ jf ;'ljwfsf] cfjZostf k/]sf] cj:yfdf ;x–ljQLos/0fdf ;+nUg ;+:yfx?n]

shf{ jf ;'ljwf k|bfg ug{ g;Sg] cj:yf k/]df ;f] sf] lnlvt hfgsf/L C0fLnfO{ lbg' kg]{5 .

!$= ;x–ljQLos/0faf6 x6\g ;Sg] cj:yf

-!_ ;x–ljQLos/0f ;b:on] kl/of]hgf ;DkGg -Project Completion_ df s'g} afwf gug]{ u/L b]xfosf]

cj:yfdf dfq ;x–ljQLos/0f ;d'x 5f]8\g ;Sg]5 M–

-s_ ;x–ljQLos/0f ;d'x 5f]8\g OR5's ;b:osf] lx:;f cGo ;b:on] lng d~h'/ u/]df, jf

-v_ laBdfg ;b:ox?sf] ;xdltdf gofF ;b:onfO{ cfˆgf] lx:;f x:tfGt/0f u/]df .

-@_ ;x–ljQLos/0f ;d'x 5f]8\g] ;b:osf] lx:;f :jLsf/ ug]{ s'g} klg ;b:on] k'/fgf] ;b:osf] ;Dk"0f{

bfloTj jxg ug'{kg]{5 . ;x–ljQLos/0f 5f]8\g rfxg] ;b:on] cfˆgf] lx:;f l8:sfp06 jf lk|ldoddf

;d]t laqmL ug{ ;Sg]5 .

!%= n]vfk/LIfs jf k/fdz{bftf lgol'Qm ug{ ;Sg]

C0fLsf] ljQLo l:ylt ;do–;dodf d"NofÍg ug{ cfjZos b]lvPdf ;x–ljQLos/0f ;d'xn] cfˆgf] tk{maf6

:jtGq n]vfkl/Ifs jf k/fdz{bftf lgo'Qm ug{ ;Sg]5 . o;/L lgo'Qm n]vfkl/Ifs jf k/fdz{bftfsf] vr{

cfkm"n] k|jfx u/]sf] shf{ nufgLsf] cg'kftdf ;x–ljQLos/0f ;d'xsf k|To]s ;b:on] Joxf]g'{ kg]{5 .

!^= ;x–ljQLos/0f ;DaGwdf k7fpg' kg]{ ljj/0f

cu'jf ;+:yfn] lgb]{zg kmf=g+= !!=! adf]lhd ;x–ljQLos/0f ;DaGwL k|To]s cfly{s jif{sf] c;f]h, k';, r}t

/ c;f/ d;fGtsf] ljj/0f qodf; ;dfKt ePsf] ldltn] tL; lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf

lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf clgjfo{ ?kdf k7fpg' kg]{5 .

!&= vf/]hL / jrfpm


PsLs[t lgb]{zg, @)&# sf] ;x–ljQLos/0f shf{ ;+jGwL Joj:yf O=k|f=lgb]{zg g+= !!÷)&# af6 hf/L

ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&$ ;fpg ( ut] ;Dd hf/L ePsf o;} ljifo;Fu ;DalGwt

;Dk"0f{ kl/kqx? .

248



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

======================= lnld6]8 -cu'jf a}+s_

;x–ljQLos/0f shf{ ljj/0f

@)&======== ;fn ===================== dlxgfsf] -q}dfl;s ljj/0f_

l;=

g+=

;d'xsf] gfd C0fLsf]

gfd,

7]ufgf

k|bfg u/]sf] shf{ e'StfgL

ldlt

yk shf{ k|bfg c;'nL /sd afFsL /sd s}lkmot

/sd ldlt /sd ldlt ;fFjf Aofh ;fFjf Aofh

;+nUg a}+s tyf ljQLo ;+:yfsf] ljj/0f s}lkmot dxndf pNn]v ug'{ kg]{5 .

249

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= !@÷)&$

shf{ ;'rgf tyf sfnf];'rL ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?sf] shf{ k|jfxdf z'4tf / pko'Qmtf sfod

ug]{ k|of]hgsf] nflu ;f] ;DaGwL ;'rgf Joj:yf / oyf;dodf shf{ gltg]{ C0fLx?sf] sfnf];"rL tof/ ug]{

sfo{nfO{ lgoldt tyf Jojl:yt u/L Pp6} :yfgaf6 ;'rgf k|fKt x'g] Joj:yf ug{ jf~5gLo ePsfn] g]kfn /fi6«

a}+s P]g, @)%* sf] bkmf ** sf] k|of]hgsf] nflu ;f]xL P]gsf] bkmf &( / g]kfn /fi6« a}+s shf{ ;'rgf

ljlgodfjnL, @)%( sf] ljlgod & n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

1. shf{ ;'rgf s]Gb| ;DaGwL Joj:yf

sDkgL P]g, @)^# cGtu{t ;+:yfkgf eO{ ;~rfngdf /x]sf] shf{ ;'rgf s]Gb| ln= nfO{ g} g]kfn /fi6« a}+s

P]g, @)%* sf] bkmf ** / g]kfn /fi6« a}+s shf{ ;'rgf ljlgodfjnL, @)%( sf] ljlgod # adf]lhdsf]

shf{ ;'rgf s]Gb| -o;kl5 s]Gb| elgPsf]_ tf]lsPsf] 5 .

2. s]Gb|df C0fL -u|fxs_ ;DaGwL ljj/0f k7fpg' kg]{

@=! Ohfhtkqk|fKt ;+:yfn] s]Gb|df b]xfo cg';f/sf] shf{ ;DaGwL ljj/0f -s=;"=kmf=g+= ! / @_ dlxgf

e'Stfg ePsf] !% lbgleq k7fpg' kg]{5M

-s_ cfkm"n] :jLs[t u/]sf] bz nfv ?k}ofF jf ;f] eGbf a9Lsf] shf{÷;'ljwf .

-v_ () lbg eGbf a9Ln] efvf gf3]sf bz nfv ?k}ofF jf ;f] eGbf a9Lsf] shf{÷;'ljwf .

@=@ pko'{St ljj/0f tTkZrft\ k|To]s cfly{s jif{sf] qodf; ;dfKt ePsf] ldltn] !% lbgleq shf{

r'Qmf geP;Dd s]Gb|df k7fpg' kg]{5 . o;/L s]Gb|df k7fPsf] ljj/0fdf kl5 s'g} kl/jt{g ePdf jf

shf{ r'Qmf ePdf, efvf gf3]sf] shf{ lgoldt ePdf jf efvf ldlt yk jf k'g/tflnsLs/0f ePdf

;f] sf] hfgsf/L ;d]t !% lbgleq clgjfo{ ?kdf s]Gb|nfO{ pknAw u/fpg' kg]{5 .

@=# s]Gb|Lo tyf If]qLo sfof{nox?n] ljj/0f k7fpg' kg]{M

s'g} C0fLn] Pp6} Ohfhtkqk|fKt ;+:yfsf] ljleGg zfvf÷sfof{nox?af6 lnPsf] jf :jLs[lt ePsf]

shf{÷;'ljwf bz nfv ?k}ofF eGbf sd ePtf klg To:tf] u|fxsn] pkef]u u/]sf] shf{ ;'ljwfsf] of]u

/sd bz nfv ?k}ofF jf ;f]eGbf a9L x'g] ePdf pQm ;+:yfn] s=;"=kmf=g+= ! / @ cg';f/sf] ljj/0f

x/]s qodf; ;dfKt ePsf] ldltn] kGw| lbgleq shf{ ;'rgf s]Gb|df k7fpg' kg]{5 .

@=$ u|fxssf] ljj/0f lng' kg]{

Ohfhtkqk|fKt ;+:yfdf s'g} JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ b; nfv ?k}ofF jf ;f]eGbf

a9Lsf] shf{÷;'ljwfsf] nflu cfj]bg k/]df shf{ ljZn]if0fsf] nflu u|fxs÷C0fLsf] b]xfo adf]lhdsf]

ljj/0f lng' kg]{5 M–

-s_ JolQmut C0fL tyf hdfgt lbg] JolQmsf] xsdf lghsf] gful/stfsf] k|ltlnkL, :yfoL tyf

c:yfoL 7]ufgf, lghsf] tLgk':t] / Psf3/ kl/jf/sf ;b:ox?sf]] ljj/0f .

-v_ k|f]k|fO{6/l;k÷;fem]bf/L kmd{sf] xsdf v08 -s_ df pNn]v eP cg'?ksf] k|f]k|fO6/÷

;fem]bf/x?sf] ljj/0f / kmd{sf] tk{maf6 sf/f]af/ ug{ clVtof/k|fKt JolQmsf] gfd, y/, 7]ufgf,

;fem]bf/L ;Demf}tfsf] k|ltlnkL / ;f] ;DaGwL lg0f{o .

-u_ k|fOe]6 sDkgLsf] xsdf ;~rfns / ;f] sDkgLsf !% k|ltzt jf ;f] eGbf a9L ;]o/ :jfldTj

ePsf ;]o/wgLx?sf] v08 -s_ df pNn]v eP cg'?ksf ljj/0f / sDkgLsf] tk{maf6 sf/f]af/

ug]{ clVtof/k|fKt JolQmsf] gfd, y/, 7]ufgf / ;f] ;DaGwL lg0f{o .

250

-3_ klAns sDkgLsf] xsdf ;~rfnsx? / ;f] sDkgLsf !% k|ltzt jf ;f] eGbf a9L ;]o/

:jfldTj ePsf ;]o/wgLx?sf] v08 -s_ df pNn]v eP cg'?ksf ljj/0f, sDkgLsf] tk{maf6

sf/f]af/ ug]{ clVtof/k|fKt JolQmsf] gfd, y/, 7]ufgf / ;f] ;DaGwL lg0f{o .

-ª_ lwtf] d"NofÍgstf{sf] gfd, y/, 7]ufgf / Ohfhtkq .

3. clgjfo{ ?kdf shf{ ;'rgf lng' kg]{

!_ Ohfhtkqk|fKt ;+:yfn] bz nfv ?k}ofF jf ;f]eGbf a9Lsf] shf{ k|jfx ug{, k'/fgf] shf{ gjLs/0f ug{,

k'g/;+/rgf jf k'g/tflnsLs/0f ug{' cufj} C0fL÷u|fxssf] af/]df s]Gb|af6 clgjfo{ ?kdf shf{

;'rgf lng' kg]{5 . o;/L shf{ ;'rgf dfu ePdf s]Gb|n] a9Ldf # -ltg_ sfo{ lbgleqdf To:tf]

;'rgf lbg' kg]{5 .

@_ s'g} u|fxs÷C0fLnfO{ shf{÷;'ljwf k|bfg ubf{ s]Gb|af6 pkbkmf -!_ adf]lhd shf{ ;'rgf k|fKt u/L

;s]kl5 cGo lgsfoaf6 ;'rgf lng clgjfo{ x'g] 5}g .

#_ o; v08 adf]lhd s]Gb|af6 lnOPsf] shf{ ;'rgf afkt Ohfhtkqk|fKt ;+:yfn] s]Gb|n] tf]s]sf] shf{

;'rgf ;]jf z'Ns s]Gb|nfO{ a'emfpg' kg]{5 .

$= sfnf];"rLdf ;dfj]z ug]{ k|lqmof

-!_ Ohfhtkqk|fKt ;+:yfn] bz nfv ?k}of jf ;f]eGbf a9Lsf] shf{ /sd sfnf];"rL ;DaGwL Joj:yf

cGtu{t sfnf];"rLdf /fVg l;kmfl/; ug'{ kg]{5 . o; Joj:Yff cg';f/ Ohfhtkqk|fKt ;+:yfaf6

hlt;'s} kl/df0fsf] shf{, ;fk6 tyf ;'ljwf /sd lnO{ gltg]{ C0fLx?nfO{ sfnf];"rLdf /fVg

;DalGwt Ohfhtkqk|fKt ;+:yfn] shf{ ;'rgf s]Gb|nfO{ l;kmfl/; ug{ afwf k'u]sf] dflgg] 5}g .

-@_ o;/L sfnf];"rLdf ;dfj]z ug{ ;DalGwt a}+saf6 l;kmfl/; k|fKt ePkl5 ;f] gfdfjnLnfO{ kfFr

lbgleq sfnf];"rLdf /fVg' kg]{5 / sfnf];"rLaf6 gfd x6fpg] ;DaGwL sf/jfxL ljBdfg gLltut

tyf k|lqmofut Joj:yf adf]lhd g} x'g]5 .

#= o;/L sfnf];"rLdf ;dfj]z ug{ ;DalGwt Ohfhtkqk|fKt ;+:yfaf6 l;kmfl/; gfdfjnLnfO{ shf{

;'rgf s]Gb|n] gfdgfd];L olsg u/L kfFr lbgleq sfnf];"rLdf /fVg' kg]{5 .

%= C0fLx?sf] juL{s/0f

Ohfhtkqk|fKt ;+:yfjf6 C0f lnO{ gltg]{ C0fLx?nfO{ b]xfo adf]lhd juL{s/0f ug'{ kg]{]5 M–

%=! lgotk'j{s C0f gltg]{ C0fLx? (Willful Defaulters):

s_ e'QmfgLsf] efvf gf3]sf] ! jif{;Dd klg a}+ssf] ;Dks{df gcfPsf, C0f glt/L a]kQf ePsf jf

efu]sf, C0fsf] k'g/;+/rgf / k'g/tflnsLs/0f ;d]tsf] k|lqmof z'? gu/]sf / e'QmfgLsf] k|lta4tf

hfx]/ gu/]sf .

v_ ;+:yfsf] shf{ aSof}tf /fkm;fkm ug{ lwtf] laqmL ug{ ;lsg] cj:yf x'Fbfx'Fb} klg laqmL ug{ gvf]Hg] jf

glbg] cj:Yff l;h{gf ug]{ .

u_ PseGbf a9L Joj;fo ;~rfng u/L cflh{t k|ltkmn tyf cfkm";Fu ePsf] cGo ;DklQ C0f ltg{df

k|of]u gug]{ .

3_ ;+:yfaf6 h'g kl/of]hgfsf] nflu C0f lnPsf] xf] pQm C0f To;df k|of]u gu/L cGo p2]Zodf k|of]u

ug]{ (Diversion of Fund), Joj;foaf6 cflh{t /sd C0f ltg{df gnufO{ cGo sfo{df k|of]u ug]{

(Siphoning off), cGo ;DklQ l;h{Gff ug]{, cNksfnLg shf{af6 bL3{sfnLg pkof]u ug]{ tyf

;Demf}tf ljkl/t sDkgLaf6 ;xfos sDkgL jf cGo kmd{÷sDkgLdf ;fwg k|jfx ug]{ .

ª_ cfˆgf] lgoGq0fdf /x]sf] kl/of]hgf jf Joj;fodf cGo JolQm jf t]>f] kIf h:t}M– sfdbf/, sd{rf/L

cflbsf] gfd pkof]u u/L cfˆgf] ;+nUgtf /x]sf] gb]vfpg] dg;fo /fvL C0f lnPsf .

r_ shf{sf] efvf gf3]kl5 ;+:yfn] dfu]sf] avt cGo yk ;'/If0f jf JolQmut hdfgL glbg] .

5_ lwtf] jf Joj;fosf] ;Gbe{df hfgLa'emL em'7f] ljj/0f k|bfg ug]{ .

h_ C0f;Fu ;DalGwt lwtf] lxgfldgf u/]sf] kfO{Pdf .

251

em_ C0f k|bfg ug]{ ;+:yfsf sd{rf/L;Fu÷nfO{ ldnLdtf] u/L, b'?T;flxt u/L jf cGo u}/sfg'gL n]gb]g

u/L C0f lnPsf / gltg{sf nflu cjfl~5t bjfj lbg] .

`_ kl/of]hgfsf] ljQLo, k|fljlws, Joj:yfksLo tyf dfu, cfk"lt{ jf ahf/kIfsf] unt ljZn]if0f u/L

k'FhLsf] nfut c:jfefljs ?kn] j[l4 (Overcapitalization) ug]{ nufgLstf{ .

%=@ kl/l:yltjzM C0f gltg]{ C0fLx? (Non-willful Defaulters):

s_ C0f ltg]{ dg;fo x'Fbfx'Fb} klg sfa' aflx/sf] kl/l:ylt -åGå cflbsf sf/0f b]zdf pTkGg c;xh

cfly{s, Jofkfl/s tyf cf}Bf]lus cj:yf jf k|lts'n afx\o cj:yf_ sf sf/0f Joj;fo 3f6fdf uO{

jf ;d:ofu|:t agL C0f ltg{ g;s]sf .

v_ Dofbleq C0f ltg{ g;s]klg cfkm"n] C0f lnPsf] ;+:yfsf] ;Dks{df cfO{ shf{ k'g/;+/rgf jf

k'g/tflnsLs/0fsf] k|lqmof k'/f u/L ;+:yfnfO{ dfGo x'g] tj/af6 e'QmfgLsf] k|lta4tf hfx]/ u/]sf .

^= sfnf];"rLdf ;dfj]z ePsf C0fLnfO{ Ohfhtkqk|fKt ;+:yfaf6 shf{ k|bfg ug{df aGb]h

o; lgb]{zg adf]lhd sfnf];"rLdf ;dfj]z ePsf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ Ohfhtkqk|fKt

;+:yfn] s'g} klg gofF shf{÷;'ljwf k|bfg ug{, shf{÷;'ljwf gjLs/0f ug{, yk shf{÷;'ljwf k|bfg ug{,

ls:tfjGbLdf k|bfg ePsf] shf{sf] afFsL ls:tf k|bfg ug{ jf hdfgt :jLsf/ ug{ ;d]t kfpg] 5}gg\ .

t/,–

s_ sfod /x]sf] afFsL shf{nfO{ o; a}+ssf] lgb]{zgsf] kl/lwleq /xL k'g/tflnsLs/0f / k'g/;+/rgf ug{ eg]

afwf k'Ug] 5}g . To:t}, sfnf] ;"rLdf ;dfj]z ePsf C0fLsf] ;d'x;Fu ;DalGwt JolQm, kmd{, sDkgL jf

;+ul7t ;+:yfx?dWo] lgoldt ?kdf shf{sf] ;fFjf tyf Aofh r'Qmf ug]{ JolQm, kmd{, sDkgL jf ;+ul7t

;+:yfx?sf] xsdf a9Ldf 5 dlxgf;Dd of] aGb]h nfu" x'g] 5}g . To:tf C0fLnfO{ ;DalGwt

Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] C0fLsf] dfu pko'Qm b]v]df csf]{ 5 dlxgfsf] Dofb yk lbg

;Sg]5 . sfnf];"rLdf ;dfj]z ePsf C0fLsf] ;d'x;Fu ;DalGwt JolQm, kmd{, sDkgL jf ;+ul7t

;+:yfx?dWo] tf]lsPsf] efvfdf shf{sf] ;fFjf tyf Aofhsf] e'QmfgL gu/L efvf g3fpg] JolQm, kmd{,

sDkgL jf ;+ul7t ;+:yfn] To:tf] shf{nfO{ a9Ldf 5 dlxgfleq jf ;~rfns ;ldltn] lbPsf] yk

Dofbleq lgoldt u/fO ;Sg' kg]{5 . cGoyf To:tf] C0fLsf] ;d'x;Fu ;DalGwt JolQm, kmd{, sDkgL jf

;+ul7t ;+:yfdWo] lgoldt ?kdf shf{sf] ;fFjf tyf Aofh r'Qmf ug]{ JolQm, kmd{, sDkgL jf ;+ul7t

;+:yfnfO{ ;d]t gofF jf yk shf{ k|bfg ug{, gjLs/0f ug{ jf shf{sf] afFsL ls:tf k|bfg ug{ ;d]t

kfOg] 5}g .

v_ qm]l86÷8]lj6 sf8{ cGtu{t x'g] sf/f]af/sf] xsdf ;DalGwt JolQm sfnf];"rLsf] bfo/fdf cfpg' cl3

g} hf/L ePsf] qm]l86÷8]lj6 sf8{sf] nflu To:tf] qm]l86÷8]lj6 sf8{sf] Dofbleq u|fxsn] vr{ u/]sf]

/sd Ohfhtkqk|fKt ;+:Yffn] e'QmfgL ug{ afwf kg]{ 5}g .

u_ sfnf];"rLdf k/]sf JolQmx?;Fu ;DalGwt kl/jf/sf ;b:ox?nfO{ s'g} Ohfhtkqk|fKt ;+:yfn] shf{

k|bfg ug{ rfx]df ;~rfns ;ldltn] u/]sf] lg0f{o cg';f/ shf{ k|bfg ug{ ;Sg]5 . o;/L k|bfg

ul/Psf] shf{sf] xsdf k|rlnt Joj:yfsf] bf]Aa/ shf{ gf]S;fgL Joj:yf ug'{ kg]{5 . t/ ;Dk"0f{

shf{x?sf] xsdf ztk|ltzteGbf a9L shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5}g .

&= lwtf] d"NofÍgstf{ ;DaGwL ljz]if Joj:yf

-!_ s'g} Ohfhtkqk|fKt ;+:yfn] lwtf] lnnfdL ubf{ lwtf] d"NofÍgstf{n] d"NofÍg u/]sf] /sd

k'g/d"NofÍg ubf{ b'O{ ltxfO{ eGbf sd ePdf jf unt :yfg÷k|s[ltsf] lwtf]nfO{ ;xL xf] egL

d"NofÍg u/]df To:tf lwtf] d"NofÍgstf{nfO{ Ohfhtkqk|fKt ;+:yfsf] l;kmfl/zdf s]Gb|n] sfnf]

;"rLdf ;dfj]z ug{' kg]{5 .

-@_ s'g} Ohfhtkqk|fKt ;+:yfn] lwtf] lnnfd ubf{ ;f] lwtf]sf] d"NofÍg /sdsf] b'O{ ltxfO{ eGbf sd /sd

dfq p7\g'df To:tf] d"NofÍgstf{sf] sfa' aflx/sf] cj:yf k/L lghsf] bf]if gb]lvPsf] eGg] ;DalGwt

Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltnfO{ nfu]df To:tf]] d"NofÍgstf{nfO{ sfnf];"rLdf g/fVg] lg0f{o

ug{ ;Sg]5 .

-#_ h'g shf{sf] lwtf] d"NofÍg ul/Psf] xf] ;f] shf{sf] C0fL sfnf];"rLaf6 x6]df To:tf] lwtf] d"NofÍg

ug]{ d"NofÍgstf{nfO{ klg ;DalGwt a}s jf ljQLo ;+:yfn] sfnf];"rLaf6 x6fpg' kg]{5 .

252

-$_ Ohfhtkqk|fKt ;+:yfn] s]Gb|af6 sfnf];"rLdf /x]÷g/x]sf] ;'rgf lnO{ lwtf] d"NofÍgstf{sf] ;"rL

sfod ug'{ kg]{5 .

*= n]vfkl/Ifs ;DaGwL ljz]if Joj:yf

C0fLsf] Joj;fo tyf kl/of]hgfsf] n]vfk/LIf0f ug]{ n]vfkl/Ifsn] jf;nft, gfkmf gf]S;fg lx;fj, gub k|jfx

ljj/0f tyf cGo ljQLo ljj/0fx? k|dfl0ft ug]{ qmddf em'7f ljQLo ljj/0f k|dfl0ft ug]{ n]vfkl/IfsnfO{ sfg'g

adf]lhd sf/jfxL ug{ a}+s tyf ljQLo ;+:yfx?n] g]kfn rf6{8{ Psfp06]06 ;+:yfnfO{ l;kmfl/z ug'{kg]{5 .

(= /fxbfgL hkmt ug{ l;kmfl/z ug]{

sfnf];"rLdf k/]sf JolQmx?sf] gofF /fxbfgL hf/L gug{ tyf eO{/x]sf] /fxbfgL hkmt ug{ Ohfhtkqk|fKt

;+:yfn] g]kfn /fi6« a}+s dfkm{t g]kfn ;/sf/nfO{ l;kmfl/z ug{ ;Sg]5 . /fxbfgL hkmt ePsf JolQmx?n]

a}+s tyf ljQLo ;+:yfx?df ;Dks{ /fvL ;+:yfnfO{ dfGo x'g] lsl;dn] cfkm"n] lnPsf] shf{ k'g/;+/rgf jf

k'g/tflnsLs/0f u/]df To:tf JolQmx?sf] hkmt ePsf] /fxbfgL lkmtf{ ug{ k'gM l;kmfl/; ug'{ kg]{5 .

!)= sfnf];"rL ;DaGwL Joj:yf

!)=! sfnf];"rLdf ;dfj]z x'g] cj:yfx?

Ohfhtkqk|fKt ;+:yfx?af6 bz nfv ?k}ofF jf ;f]eGbf a9Lsf] shf{÷;'ljwf lnPsf C0fLx? jf JolQmnfO{

b]xfosf s'g} Ps jf ;a} cj:yfdf sfnf];"rLdf /fVg' kg]{5M–

-s_ shf{sf] ;fFjf jf ;fFjfsf] s'g} ls:tf jf Aofhsf] e'QmfgL ldlt Ps jif{ gf3]df -s'g} C0fLn] pkof]u

ul//x]sf] ljleGg shf{÷;'ljwfdWo] s'g} Pp6f dfq shf{sf] e'QmfgL ldlt gf3]df klg_,

t/, ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] cj:yf / cf}lrTo x]/L a9Ldf ltg

dlxgf;Dd yk ;do k|bfg ug{ ;Sg]5 .

-v_ shf{ tyf ;'ljwfsf] b'?kof]u u/]sf] k|dfl0ft ePdf,

o; k|of]hgsf] nflu æb'?kof]uÆ eGgfn] k|of]hg v'nfO{ lnPsf] shf{ /sd ;DalGwt k|of]hgdf k|of]u

gu/]sf], kl/of]hgf ;~rfngdf g/x]sf], lg/LIf0f tyf ;'kl/j]If0fsf] qmddf ;'kl/j]Ifs,

n]vfkl/Ifsaf6 b'?kof]u ePsf] k|dfl0ft ePsf] cj:yfdf shf{ tyf ;'ljwfsf] b'?kof]u u/]sf] dflgg]

5 .

-u_ ;'/If0fdf /fv]sf] ;fdfg÷;DklQ b'?kof]u u/]sf] k|dfl0ft ePdf,

-3_ C0fL ufoj ePdf,

-ª_ k|rlnt sfg'g adf]lhd C0fL 6f6 kN6]df,

-r_ Ohfhtkqk|fKt ;+:yfn] C0fL lj?4 cbfntdf d'2f bfo/ u/]sf] cj:yfdf,

-5_ C0f c;'nL Gofoflws/0fdf ph'/L lbPsf] cj:yfdf,

!)=@ sfnf];"rLdf ;dfj]z x'g] cGo cj:yfx?

-s_ gSsnL r]s, 8«fK6, ljb]zL d'b|f, qm]l86÷8]lj6 sf8{, laN; cflb sfuhft tyf pks/0f k|of]u u/L

/sd 7uL u/]df . To:t} ;f]xL 7uL ug]{ k|of; u/]sf] ljifodf cbfntaf6 s;'/bf/ 7xl/Pdf,

-v_ s'g} JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf ljQLo sf/f]af/ ;DaGwL ck/fwdf ;+nUg ePsf] k|dfl0ft

ePdf,

-u_ s'g} JolQm, kmd{, sDkgL jf ;+:yfn] Ohfhtkqk|fKt ;+:yf;Fu lnPsf] shf{ ;f] shf{sf] lnvtsf]

efvfleq r'Qmf gu/L a}+s tyf ljQLo ;+:yf ;DaGwL P]g @)&# sf] bkmf %& adf]lhd c;'nLsf]

sf/jfxL rnfpFbfsf] cj:yf,

-3_ Ohfhtkqk|fKt ;+:yfn] shf{ ckn]vg ug'{kbf{sf] cj:yfdf,

t/, Ohfhtkqk|fKt ;+:yfn] O=k|f= lgb]{zg g+= @#÷)&$ a'Fbf & sf] pka'Fbf -!_ adf]lhd tof/ u/]sf]

sfo{ljlwsf] Joj:yf cGtu{t x'g]u/L ?= %) xhf/ eGbf sdsf] shf{ ckn]vg ubf{ ;DalGwt kIfnfO{

sfnf] ;"rLdf ;dfj]z gu/L shf{ ckn]vg ug{ ;Sg]5g\ .

-ª_ vftfdf df}Hbft ckof{Kt ePdf,

253

s'g} JolQm kmd{, sDkgL jf ;ul7t ;+:yfn] cfˆgf] vftfdf kof{Kt df}Hbft geO{ hlt;'s} /sdsf]

r]s hf/L u/]df a'Fbf g+= !)=! df h'g;'s} s'/f n]lvPsf] ePtfklg b]xfo jdf]hd x'g]5 M–

-!_ Psk6s e'QmfgL geOsg lkmtf{ ePsf] r]ssf] xsdf e'QmfgL kfpg'kg]{ JolQmn] ;fj{hlgs

ljbf afx]s sDtLdf b'O{ lbgsf] ;do lbO{ ;DalGwt a}+s jf ljQLo ;+:yfdf k'gM r]s k]z ug{

;Sg] 5 .

o; v08sf] k|of]hgsf] nflu a}+s tyf ljQLo ;+:yfn] vftfdf df}Hbft ckof{Kt /x]sf] sf/0f

s'g} r]ssf] e'QmfgL lbg g;s]df r]ssf] e'QmfgL kfpg'kg]{ kIfnfO{ :ki6 ?kdf vftfdf

df}Hbft ckof{Kt ePsf] pNn]v u/L lnlvt ?kdf ;';'lrt ug'{kg]{5 .

-@_ ;f] Dofb kZrft\ klg /sd e'QmfgL gePsf] v08df /sd e'QmfgL kfpg'kg]{ JolQm, kmd{,

sDkgL jf ;+ul7t ;+:yfn] r]ssf] /sd e'QmfgL ug'{kg]{ a}+s jf ljQLo ;+:yfdf lnlvt ?kdf

hfgsf/L lbg ;Sg]5 .

-#_ v08 -@_ adf]lhd lnlvt hfgsf/L k|fKt ePkl5 ;DalGwt a}+s jf ljQLo ;+:yfn] r]s hf/L

ug]{ To:tf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ r]ssf] /sd e'QmfgL ug{ ;fj{hlgs ljbf

afx]s ;ft lbgsf] ;'rgf lbg'kg]{5 / ;f] ldltleq klg /sd e'QmfgL x'g g;s]df To:Tff] r]s

lvRg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ pQm r]s hf/L ug]{ a}+s jf ljQLo ;+:yfn]

clgjfo{ ?kdf sfnf];"rLdf ;'rLs[t ug{ shf{ ;'rgf s]Gb|df n]vL k7fpg' kg]{5 . ;f] cg';f/

gu/]df a}+s tyf ljQLo ;+:yfnfO{ o;} lgb]{zg adf]lhd sf/afxL x'g]5 .

-$_ s'g} JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfn] a}+s tyf ljQLo ;+:yfnfO{ To:tf] e'QmfgL gx'g]

r]s lbPdf ;d]t o; v08 adf]lhd sfnf];"rLdf /fVg'kg]{5 . ;f] cg';f/ gu/]df a}+s tyf

ljQLo ;+:yfnfO{ o;} lgb]{zg adf]lhd sf/afxL x'g]5 .

-%_ o; v08 adf]lhd sfnf];"rLdf /x]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfn] To:tf] ;"rLaf6

km's'jf geP;Dd cfˆgf] vftfdf /sd hDdf ug]{ afx]s cGo s'g}klg lsl;dsf] a}+lsË sf/f]af/

ug{ kfpg] 5}g .

-r_ vftfjfnfn] cfk'mn] hf/L u/]sf] r]ssf] /sd e'QmfgL gx'Fb} vftf aGb u/]sf] sf/0faf6 s'g} r]ssf]

e'QmfgL x'g g;s]sf] hfgsf/L k|fKt x'gf;fy ;DalGwt a}+s jf ljQLo ;+:yfn] s'g} dfWodaf6

;DalGwt vftfjfnfnfO{ k|rlnt sfg'gL Joj:yf cg';f/ hfgsf/L u/fpg' kg]{5 . o;/L hfgsf/L

u/fPsf] cj:yfdf ;d]t pQm r]ssf] e'QmfgL x'g] Joj:yf gu/]sf] v08df To:tf] r]s hf/L ug]{

JolQm÷kmd{÷sDkgLnfO{ sfnf];"rLdf /fVg l;kmfl/z u/L k7fpg' kg]{5 .

-5_ g]kfn /fi6« a}+s P]g, @)%*, a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# tyf cGo gLltut Joj:yf

adf]lhd o; a}+sn] lbPsf] lgb]{zgsf] kfngf gu/L gub hl/jfgfsf] sf/jfxLdf k/]sf a}+s tyf

ljQLo ;+:yfsf ;~rfns, sfo{sf/L k|d'v tyf cGo sd{rf/Laf6 gub hl/jfgf e'QmfgL geP;Dd,

-h_ s'g} sfo{sf/0f k/L r]s x/fPsf], rf]/L ePsf] jf cgflws[t ?kdf k|of]u u/]÷u/fPsf] h:tf

cf}lrTok"0f{ cfwf/df vftfjfnfn] r]s "Stop Payment" u/]sf] cj:yfdf afx]s cGo cj:yfdf r]s

hf/L ul/;s]kl5 "Stop Payment" u/]sf] ePtf klg To:tf] r]s e'QmfgL gePdf r]s hf/L ug]{

JolQm÷kmd{÷sDkgL÷;+u7Lt ;+:yfnfO{ ;d]t v08 -ª_ adf]lhdsf] k|lqmof k'/f u/L sfnf];"rLdf

/fVg'kg]{5 .

:ki6Ls/0fM– o; v08sf] k|of]hgsf] nflu æk|dfl0ftÆ eGgfn] cbfnt jf ;DalGwt Ohfhtkqk|fKt ;+:yfsf]

lg/LIf0f 6f]nL jf cfGtl/s jf jfXo n]vfkl/Ifs jf o; a}+saf6 vl6Psf] lg/LIf0f 6f]nLn] k|dfl0ft u/]sf]

;Demg' k5{ .

!)=# sfnf];"rLdf ;dfj]z x'g] kIfx?

s'g} jf ;a} cj:yf k/L sfnf];"rLdf ;dfj]z x'g] b]xfo adf]lhdsf C0fL÷JolQm, kmd{, sDkgL jf ;+ul7t

;+:yf / ;DalGwt cGo kIfx?nfO{ ;d]t sfnf];"rLdf ;dfj]z ug'{ kg]{5 .

t/ s'g} C0fL÷JolQm sfnf];"rLdf k/]df To:tf C0fL÷JolQmsf] Psf3/ kl/jf/sf ;b:ox?nfO{ sfnf];"rLdf

/fVg' kg]{5}g .

-s_ shf{÷;'ljwf pkof]u ug]{ jf vftfdf kof{Kt df}Hbft geO{ r]s hf/L ug]{ JolQm, kmd{, sDkgL jf

;+ul7t ;+:yf .

254

-v_ k|f]k|fO6/;Lk kmd{sf k|f]k|fO6/ .

-u_ ;fe]mbf/L kmd{sf ;fe]mbf/x? .

-3_ shf{÷;'ljwfsf] nflu hdfgt lbg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf .

t/, hdfgtbftfnfO{ sfnf];"rLdf ;dfj]z ug'{k'j{ lghn] hdfgL lbPsf] /sd r'Qmf ug{

Ohfhtkqk|fKt ;+:yfn] k}tL; lbgsf] lnlvt ;'rgf lbg' kg]{5 . lnlvt ;'rgfsf] kq ;DalGwt

JolQmsf] 7]ufgfdf gk'u]df ;f] ;'rgf klqsfdf ;fj{hlgs ug'{ kg]{5 .

-ª_ sDkgL÷;+ul7t ;+:yfsf ;~rfnsx? .

-r_ k|fOe]6 jf klAns sDkgLsf,

!_ ;~rfnsx/m,

@_ kGw| k|ltzt jf ;f] eGbf a9L ;]o/ :jfldTj ePsf ;]o/wgLx?,

t/, k|fOe]6 jf klAns sDkgLsf] !% k|ltzteGbf sd ;]o/ lng] pQm k|fOe]6 jf klAns

sDkgLsf ;]o/wgLx?sf]] s'g} klg lsl;dsf] ljQLo :jfy{ ePdf a}+s tyf ljQLo ;+:yfx?n]

To:tf ;]o/wgLx?nfO{ ;d]t sfnf];"rLdf ;dfj]z ug{ s'g} afwf k'u]sf] dflgg] 5}g .

#_ ;~rfns dgf]gog ug]{ clwsf/ kfPsf] JolQm, kmd{, sDkgL, ;+ul7t ;+:yfx? .

t/, o; a}+saf6 Ohfhtkqk|fKt ;+:yfn] k|jfx u/]sf] shf{ jfkt kbLo x}l;otn] ;f]xL shf{sf]

;'/Iffsf] nflu C0fL ;+:yfsf] ;~rfns ;ldltdf ;~rfnssf] x}l;otdf k|ltlglwTj ug]{

Ohfhtkqk|fKt ;+:yfsf] k|ltlglw ÷ sd{rf/LnfO{ sfnf];"rLdf ;dfj]z ug'{kg]{ 5}g .

-5_ sfnf];"rLdf k/]sf] s'g} JolQm jf ;+:yfsf] cGo s'g} kmd{÷sDkgL÷;+ul7t ;+:yfdf JolQmut jf

;+:yfut ?kdf kGw| k|ltzt jf ;f]eGbf a9L ;]o/ :jfldTj ePdf To:tf] kmd{÷sDkgL÷ ;+ul7t

;+:yfsf] ;~rfns tyf sfo{sf/L k|d'v .

t/, Ps} ;d'x cGtu{tsf JolQm, kmd{, sDkgLsf] xsdf !% k|ltzteGbf sd ;]o/ wf/0f u/]sf]

ePtfklg s'n ;]o/ nufgLdf !% k|ltzt gf3]sf] cj:yfdf To:tf ;d'x cGtu{tsf JolQm, kmd{,

sDkgLnfO{ sfn]f;"rLdf ;'rLs[t ug{ afwf k'u]sf] dflgg] 5}g .

-h_ sfnf];"rLdf k/]sf] s'g} JolQm jf ;+:yfsf] k|ltlglw cGo s'g} u}/ ;/sf/L kmd{÷sDkgL÷ ;+ul7t

;+:yfdf ;~rfns ePdf To:tf] kmd{÷sDkgL÷;+ul7t ;+:yf .

t/, b]xfosf] ;a} cj:yf k'/f ePdf sfnf] ;"rLdf k/]sf] JolQm jf ;+:yfsf] k|ltlglw ;~rfns /x]sf]

u}/ ;/sf/L kmd{÷sDkgL÷;+ul7t ;+:yfnfO{ sfnf];"rLdf ;dfj]z ug'{ kg]{5}g M–

-!_ sfnf];"rLdf k/]sf] JolQm jf ;+:yfsf] k|ltlglw ;~rfns /x]sf] u}/ ;/sf/L kmd{÷sDkgL÷

;+ul7t ;+:yfdf To:tf] ;~rfnssf] ;]o/ !% k|ltzt eGbf sd x'g' kg]{ .

-@_ sfnf];"rLdf k/]sf] JolQm jf ;+:yfsf] k|ltlglw ;~rfns /x]sf] u}/ ;/sf/L kmd{÷sDkgL

÷;+ul7t ;+:yfn] Ohfhtkqk|fKt ;+:yfnfO{ a'emfpg' kg]{ ;fFjf /÷jf Aofh jfktsf] /sd

tf]lsPsf] ;do jf ;f] eGbf cufj} lgoldt ?kdf r'Qmf ul//x]sf] x'g' kg]{,

-#_ sfnf];"rLdf k/]sf] JolQm jf ;+:yfsf] k|ltlglw ;~rfns /x]sf] JolQmn] ;~rfns kbaf6

/flhgfdf u/]df jf To:tf] JolQm ;~rfns kbaf6 d'Qm ePdf .

-em_ o; a}+sn] hf/L u/]sf] lgb]{zg cg';f/ cfk;L ;DaGw eO{ Ps} ;d'xdf k/]sf JolQm, kmd{, sDkgL jf

;+ul7t ;+:yf .

-`_ u|fxsnfO{ Uof/]G6L lbg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf .

t/, Uof/]06L / cf+lzs Uof/]G6L (Partial Guarantee) sf] xsdf eg] ;f] Uof/]G6Lsf] /sd r'Qmf u/]df

C0fLsf] cGo jSof}tfsf] nflu of] Joj:yf nfu" x'g] 5}g .

-6_ C0fLsf] d[To' ePdf lghsf] ;DklQ :jLsf/ ug]{ JolQmx?nfO{ ;f] sf] bfloTj axg u/fP/ pQm bfloTj

axg u/]sf JolQmx?nfO{ Ohfhtkqk|fKt ;+:yfn] dgfl;j dflkmssf] ;do k|bfg ug{ ;Sg]5 . bfloTj

jxg ug{ gdfg]df jf pQm Dofbleqdf klg shf{ r'Qmf jf lgoldt gu/]df To:tf] JolQmx?nfO{ klg

sfnf];"rLdf ;dfj]z ug'{ kg]{5 .

255

-7_ s'g} C0f @ jif{eGbf a9L cjlwn] efvf gf3]sf] cj:yfdf ;d]t C0fLnfO{ sfnf];"rLdf ;dfj]z

gul/Psf] eP ;f] sf] :kli6s/0f k|To]s cfly{s jif{ ;dfKt ePsf] Ps dlxgfleq o; a}+ssf]

;DalGwt ;'kl/j]If0f ljefu ;dIf k]z ug'{ kg]{5 .

!)=$ sfnf];"rLdf ;dfj]z gx'g] cj:yfx?

C0fLsf] sfa'eGbf aflx/sf] b]xfodf plNnlvt s'g} c;fdfGo kl/l:yltsf] sf/0faf6 pTkGg ;d:ofn] ubf{

;dodf ;fFjf /÷jf Aofh r'Qmf ug{ g;s]sf] Joxf]/f C0fLn] cg'/f]w u/]df / To:tf] Joxf]/f dgfl;j

b]lvPdf ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] To:tf u|fxsnfO{ sfnf];"rLdf ;dfj]z gug]{

lg0f{o ug{ ;Sg]5 M–

-s_ af9L, klx/f], e"sDk h:tf k|fs[lts ÷b}jL k|sf]k k/]df .

-v_ sfnf];"rLdf ;dfj]z x'g' cufj} ?U0f pBf]u k'g?Tyfg ;ldltsf] l;kmfl/zdf k'g/shf{ k|bfg ul/Psf

C0fLnfO{ k'g/shf{sf] ;'ljwf pkof]u ug{ kfpg] cjlw;Dd .

-u_ g]kfn ;/sf/n] u|fxssf] hfoh]yf tyf Joj;fo ;~rfngdf /x]sf] :yfg clwu|x0f u/]df .

t/, To:tf] lg0f{o ubf{ cfwf/x? :ki6 ?kdf v'nfpg' kg]{5 .

!)=% sfnf];"rLaf6 gfd x6\g ;Sg] Joj:yf

b]xfosf cj:yfdf sfnf];"rLdf /x]sf u|fxssf] gfd To:tf] ;"rLaf6 x6fpgsf nflu ;DalGwt

Ohfhtkqk|fKt ;+:yfn] tLg lbgleq s]Gb|nfO{ l;kmfl/z u/L k7fpg' kg]{5 . o;/L k|fKt gfdgfd];L s]Gb|n]

# sfo{ lbgleq cBfjlws ul/;Sg' kg]{5 .

!= efvf gf3]sf] shf{sf] ;fFjf Aofh r'Qmf u/]df jf cfˆgf] vftfdf kof{Kt df}Hbft geO{ r]s hf/L

u/]sf] JolQm sfnf];"rLdf ;dfj]z ePsf]df ;f] JolQmn] pQm r]ssf] /sd r]s hf/L u/]sf] JolQmnfO{

e'Qmfg u/]df,

@= ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] pko'Qm 7x¥ofO{ shf{sf] efvf yk u/]df jf

o; a}+ssf] lgb]{zgsf] clwgdf /xL shf{ k'g/tflnsLs/0f jf k'g/;+/rgf u/]df,

#= shf{ jf ;'ljwfsf] bfloTjsf] ;Ldf ls6fg u/L PseGbf a9L C0fL ;lDdlnt x'g] C0fsf] xsdf s'g}

C0fLaf6 p;sf] efusf] ;fFjf Aofh r'Qmf u/]sf] egL efvf yk u/]df jf o; a}+ssf] lgb]{zgsf]

clwgdf /xL shf{ k'g/;+/rgf jf k'g/tflnsLs/0f u/]sf] egL ;DalGwt a}+s tyf ljQLo ;+:yfaf6

n]vL cfPdf To:tf C0fLsf] gfd sfnf] ;"rLaf6 x6fpg' kg]{5 . t/, ;~rfns jf sfo{sf/L

kbflwsf/L eO{ sfdsfh ug]{ JolQmsf] ;DaGwdf of] Joj:yf nfu" x'g] 5}g .

$= shf{sf] bfloTj cGo JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfn] :jLsf/ ug]{ ;DaGwdf ;DalGwt

Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltaf6 :jLs[lt ePdf o;/L sfnf];"rLaf6 x6fpFbf bfloTj

:jLsf/ ug]{ JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ a9Ldf Ps jif{sf] Dofb lbg] / pQm Dofbleq

shf{÷;'ljwf r'Qmf jf lgoldt gu/]df pQm gofF JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf ;d]tnfO{

sfnf];"rLdf ;dfj]z ug'{ kg]{5 .

%= C0fLx?n] lnPsf] C0fdWo] cfˆgf] bfloTj olsg u/L C0f÷;'ljwf lnPsf] cj:yfdf pQm /sd

e'QmfgL u/]sf] egL a}+s tyf ljQLo ;+:yfx?af6 n]vL cfPdf shf{ ;'rgf s]Gb|n] sfnf];"rLaf6

x6fpg' kg]{5 . t/, ;f] Joj:yf ;~rfns tyf sfo{sf/L kbflwsf/Lx?sf] xsdf nfu" x'g] 5}g .

tyflk ;~rfns tyf sfo{sf/L kbflwsf/Lx?sf] xsdf C0f c;'nL GofofwLs/0f tyf cGo ;DalGwt

Goflos lgsfosf] cfb]z cg';f/ cfˆgf] bfloTj cg'?k x'g cfpg] c+z j/fj/sf] /sd e'QmfgL u/]sf]

egL a}+s tyf ljQLo ;+:yfx?af6 n]lvcfPdf lghnfO{ shf{ ;'rgf s]Gb|n] sfnf];"rLaf6 x6fpg s'g}

afwf k'¥ofPsf] dflgg] 5}g .

^= a}+s tyf ljQLo ;+:yfx?n] kl/l:yltjz C0f gltg]{ C0fLx?nfO{ shf{ ;'rgf s]Gb|sf] sfnf];"rLdf

;dfj]z u/]sf] ePtfklg olb s]xL ;do k|bfg u/]df C0fLn] k|of; u/L 5f]6f] cjlwdf C0f r'Qmf

u5{ eGg] a}+s tyf ljQLo ;+:yfnfO{ nfu]df ^ dlxgfsf] nflu sfnf];"rLaf6 x6fpg] Joj:yf ug{

;Sg]5 . t/, ^ dlxgfleq C0f r'Qmf gu/]df clgjfo{ ?kdf sfnf];"rLdf ;dfj]z ug{ s]Gb|nfO{

l;kmfl/; ug{' kg]{5 .

256

!!= ;x–ljQLos/0f shf{sf] ;DaGwdf

!_ ;x–ljQLos/0f cGtu{t k|jfx x'g] shf{sf] ;DaGwdf o; lgb]{zgsf] clwgdf /xL cu'jf a}+s tyf

ljQLo ;+:yf (Lead Bank) n] ;xljQLos/0fsf] a}7sdf (Consortium Meeting) shf{÷nufgL

cg'kftsf] cfwf/df ax'dtsf] lg0fo{af6 ;DalGwt C0fLnfO{ sfnf];"rLdf ;dfj]z ug{÷x6fpg

s]Gb|nfO{ l;kmfl/z ug'{ kg]{5 . o;/L cu'jf a}+s tyf ljQLo ;+:yf (Lead Bank) sf] l;kmfl/z k|fKt

ePkl5 s]Gb|n] ;DalGwt C0fLnfO{ sfnf];"rLdf ;dfj]z ug'{÷x6fpg' kg]{5 .

@_ olb s'g} cu'jf a}+s tyf ljQLo ;+:yf (Lead Bank) n] o; lgb]{zg cg';f/ s]Gb|nfO{ l;kmfl/z gu/L

;xefuL a}+s tyf ljQLo ;+:yfn] C0fLnfO{ sfnf];"rLdf ;dfj]z u/]sf] /x]5 eg] s]Gb|n] ;xefuL a}s

tyf ljQLo ;+:yfsf] l;kmfl/; k|fKt ePkl5 dfq ;DalGwt C0fLnfO{ sfnf];"rLjf6 x6fpg' kg]{5 . o:tf]

cj:yfdf cu'jf a}+sn] cfk"mn] k'/f ug'{ kg]{ bfloTj lgjf{x gu/]sf] 7x/L g]kfn /fi6« a}+s P]g, @)%* sf]

bkmf !)) adf]lhd sf/jfxL ul/g] 5 .

#_ s'g} u|fxsn] ;x–ljQLos/0f shf{ ;'ljwf cGtu{t / Ohfhtkqk|fKt ;+:yf;Fu 5'6\6} bf]xf]/f] shf{ tyf

;'ljwfsf] pkof]u u/L sfnf];"rLdf ;dfj]z ePsf] /x]5 eg] ;x–ljQLos/0f ;d'xsf] a}7sn]

sfnf];"rLjf6 x6fpg] l;kml/; u/]tfklg afFsL v/fj shf{÷;'ljwfsf] /sd e'QmfgL gu/];Dd

sfnf];"rLdf sfod} /xg] 5 .

!@= sfnf];"rLdf ;dfj]z ug'{k'j{ ;'rgf lbg' kg]{

s'g} klg C0fL jf C0f;Fu ;DalGwt cGo ;a} kIfnfO{ sfnf];"rLdf ;dfa]z ug'{k'j{ ;DalGwt Ohfhtkqk|fKt

;+:yfn] sfnf];"rLdf ;dfj]z ug'{kg]{ sf/0f;lxt sDtLdf kl}t; lbg cufj} ;'rgf lbO{ ;f] sf] clen]v /fVg'

kg]{5 . pQm ;'rgf k|bfg ubf{ tf]lsPsf] Dofbleq C0fLn] shf{ r'Qmf jf lgoldt gu/]df sfnf];"rLdf ;dfj]z

ul/g] Joxf]/f pNn]v ePsf] x'g' kg]{5 . o:tf] ;'rgf ;DalGwt JolQm jf lghsf] kl/jf/sf ;b:o jf lghsf]

sf/f]af/;Fu ;DalGwt ;+:yfdf a'emfPdf jf /fli6«o :t/sf] klqsfdf k|sflzt u/]df ;'rgf k|fKt ePsf]

dflgg] 5 .

!#= a}+s jf ljQLo ;+:yfn] C0f gltg]{ C0fLnfO{ shf{ ;'rgf s]Gb|sf] sfnf];"rLdf ;dfj]z u/]sf]df C0fLn] shf{

e'QmfgL u/L sfnf];"rLaf6 x6fO;s]kl5 ljutsf] sfnf];"rL ;DaGwL clen]vdf gfd /x]s} sf/0fn] gofF

shf{ k|jfxdf aGb]h nufpg kfO{g] 5}g . shf{ ;'rgf s]Gb|sf] sfnf];"rLaf6 xl6;s]sf] cj:yfdf sfnf];"rL

;DaGwL clen]vdf gfd /x]s} sf/0f gofF shf{ k|jfxdf aGb]h nufpg] Joj:Yff a}+s jf ljQLo ;+:yfsf]

shf{ gLltdf /x]sf] eP ;f] Joj:yfnfO{ o;} adf]lhd x'g] u/L ;+zf]wg ug'{kg]{5 +.

!$ C0fL tyf hdfgtstf{nfO{ lnvt u/fpg' kg]{

s'g} klg C0fLnfO{ shf{÷;'ljwf k|bfg ubf{ o; lgb]{zg adf]lhdsf] cj:yf k/L s]Gb|sf] sfnf];"rLdf gfd

;dfj]z u/]df d]/f] dGh'/L 5 egL ;DalGwt Ohfhtkqk|fKt ;+:yfn] ;DalGwt C0fL tyf hdfgLstf{nfO{

lnvt u/fpg' kg]{5 .

t/, of] Joj:yfn] To:tf] lnvt lagf klg C0fL tyf hdfgLstf{sf] gfd sfnf];"rLdf ;dfj]z ug{ afwf

k'u]sf] dflgg] 5}g .

!%= s]Gb|n] ;'rgf tyf ljj/0fx? dfu ug{ ;Sg]

g]kfn /fi6« a}+s P]g, @)%* sf] bkmf **, g]kfn /fi6« a}+s shf{ ;'rgf ljlgodfjnL, @)%( / o;

lgb]{zgsf] p2]Zo sfof{Gjog ug]{ l;nl;nfdf o; lgb]{zgn] tf]s] afx]ssf cGo ;'rgf / ljj/0fx? s]Gb|n]

Ohfhtkqk|fKt ;+:yf;Fu dfu ug{ ;Sg]5 . o;/L dfu u/]sf] ;'rgf / ljj/0fx? pknAw u/fpg' ;DalGwt

Ohfhtkqk|fKt ;+:yfsf] st{Jo x'g]5 .

!^= s]Gb|n] lg/LIf0f ug{ ;Sg]

Ohfhtkqk|fKt ;+:yfn] s]Gb|df lbg' kg]{ C0fLx?sf] ljj/0f ;dod} pknAw u/fP gu/fPsf], shf{ k|jfx ug'{

cl3 shf{ ;'rgf lnP glnPsf] tyf pknAw u/fPsf ljj/0fx? cBfjlws eP gePsf] ;DaGwdf s]Gb|n]

Ohfhtkqk|fKt ;+:yfsf] cg'udg tyf lg/LIf0f ug{ ;Sg]5 / ;f]sf] k|ltj]bg o; a}+ssf] a}+s tyf ljQLo

;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]5 . s]Gb|n] o:tf] lg/LIf0f÷;'kl/j]If0f

cfˆgf sd{rf/L v6fO{ :ynut tyf u}/ :ynut ?kdf ug{ ;Sg]5 .

257

!&= sfnf];"rLdf ;dflji6 C0fLx?sf] ljj/0f ;fj{hlgs ug'{ kg]{

o; lgb]{zg adf]lhd k|To]s c;f/ / k'; d;fGt;Dddf sfnf];"rLdf ;dfj]z eO{ Ps s/f]8 ?k}ofFeGbf

a9L /sd ltg{ afFsL /x]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfsf] gfdfjnL cBfjlws u/L s]Gb|n] /fli6«o

b}lgs klqsfdf qmdzM ;fpg / df3d;fGtleq ;j{;fwf/0fsf] hfgsf/Lsf] nflu k|sflzt ug'{ kg]{5 . ;f]]

hfgsf/L o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu tyf ;DalGwt ;'kl/j]If0f ljefu, sDkgL

/lhi6«f/sf] sfof{no / lwtf]kq jf]8{nfO{ ;d]t pknAw u/fpg' kg]{5 . cGo JolQmx?sf] gfdfjnLsf] xsdf

shf{ ;'rgf s]Gb|n] ;j{;fwf/0fnfO{ cfjZos k/L dfu u/]df z'Ns lnO{ jf glnO{ To:tf] ;'rgf pknAw

u/fpg' kg]{5 . ;fy}, sfnf];"rLdf ;dflji6 JolQmx?sf] cBfjlws ;'rgf s]Gb|n] clgjfo{ ?kdf cfˆgf] j]j

;fO6df /fVg' kg]{5 .

!*= cGo Joj:yfx?

!_ uf]kgLotf sfod ug'{ kg]{

Ohfhtkqk|fKt ;+:yf / s]Gb|aLr cfbfg k|bfg x'g] ;'rgf tyf cGo ljj/0f ;+j]bgzLn ePsf]n]]

To:tf ;'rgf tyf ljj/0f cfbfg k|bfg ubf{ jf clen]v /fVbf k"0f{ uf]kgLotf sfod /fVg' kg]{5

@_ JolQmut tyf ;+:yfut hdfgLdf k|jflxt shf{sf] ;DaGwdf

Ohfhtkqk|fKt ;+:yfx?af6 s'g} klg lsl;dsf] JolQmut tyf ;+:yfut hdfgLdf k|bfg ePsf] shf{

tyf ;'ljwfx? lgwf{l/t ;dodf r'Qmf gu/]df hdfgL lbg] JolQm tyf ;+:yfx?nfO{ ;d]t o;

lgb]{zgsf] clwgdf /xL sfnf];"rLdf ;dfj]z ug{' kg]{5 . To:tf hdfgLstf{x?n] u/]sf] hdfgL

/sdsf] ;Ldf;Ddsf] /sd r'Qmf ePsf] ;DalGwt Ohfhtkqk|fKt ;+:yfaf6 hfgsf/L k|fKt x'g

cfPdf hdfgLstf{sf] gfd sfnf];"rLaf6 x6fpg' kg]{5 .

#_ ;]o/wgLsf] gfd kl/jt{g eO{ cfPdf

sfnf];"rLdf ;dfj]z ePsf ;]o/wgLx?n] cfˆgf] ;]o/ cGo JolQmx?nfO{ x:tfGt/0f u/L lghsf]

bfloTj gofF ;]o/wgLn] :jLsf/ u/]sf] cj:yfdf ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns

;ldltnfO{ pQm ljifo :jLsf/ u/L l;kmfl/z eO{ cfPdf klxn]sf ;]o/wgLnfO{ sfnf];"rLaf6 x6fpg'

kg]{5 .

Ohfhtkqk|fKt ;+:yfaf6 C0f lnPsf s'g} k|fOe]6 lnld6]8 jf ;j{;fwf/0fdf ;]o/ hf/L u/L g;s]sf

klAns lnld6]8 sDkgLsf kGw| k|ltzteGbf a9L ;]o/ lng] ;]o/wgLn] To:tf] sDkgLsf] cfˆgf]

:jfldTjdf /x]sf] ;]o/ laqmL jf gfd;f/L ug'{k'j{ C0f k|bfg ug]{ ;DalGwt Ohfhtkqk|fKt ;+:yfsf]

:jLs[lt lng' kg]{5 . o; k|of]hgsf] nflu ;DalGwt Ohfhtkqk|fKt ;+:yfsf] :jLs[lt glnO{ To:tf]

C0fL sDkgLsf] ;]o/ laqmL jf gfd;f/L ug{ gkfpg] u/L C0f k|bfg ug]{ Ohfhtkqk|fKt ;+:yfn]

clgjfo{ ?kdf sfuh u/fpg' kg]{5 . o;/L :jLs[lt glnO{ C0fL sDkgLsf] ;]o/wgLsf] ;]o/ gfd;f/L

jf laqmL u/]df ;fljssf ;]o/wgLnfO{ sfnf];"rLdf /fVg' kg]{5 .

$_ ;/sf/L tyf cw{–;/sf/L lgsfoaf6 dgf]lgt ;~rfnsx?sf] ;DaGwdf

o; lgb]{zgdf cGoq h'g;'s} s'/f n]lvPsf] ePtf klg o; a}+s, g]kfn ;/sf/ jf g]kfn ;/sf/sf]

k"0f{ jf clwsf+z :jfldTjdf /x]sf] ;+:yfaf6 dgf]lgt s'g} klg JolQm s'g} klg C0fL ;+:yfsf]

;~rfns eO{ To:tf] ;+:yf sfnf];"rLdf k/]df To;/L dgf]lgt ;~rfnsx? sfnf];"rLdf ;dfj]z x'g]

5}gg\ .

%_ Psf3/ kl/jf/sf] ;DaGwdf

o; lgb]{zgsf] k|of]hgsf] nflu Psf3/ kl/jf/ eGgfn] ;DalGwt JolQmsf] klt jf kTgL, 5f]/f,

cljjflxtf 5f]/L, wd{k'q, cljjflxtf wd{k'qL, afa', cfdf, ;f}t]gL cfdf / cfkm"n] kfng kf]if0f ug'{ kg]{

bfh' efO / lbbL alxgL ;Demg' kg]{5 .

^_ shf{ ;'rgf OsfO{

Ohfhtkqk|fKt ;+:yfx?n] s]Gb|Lo ?kdf shf{ ;'rgf OsfO{ u7g u/L s]Gb| tyf cGo lgsfodf

k7fpg' kg]{ shf{;'rgf ;DaGwL ;Dk"0f{ sfo{x? ;f] OsfO{af6 dfq ug'{÷u/fpg' kg]{5 . s]Gb|;Fu ul/g]

;Dk"0f{ sfo{sf] nflu OsfO{sf hgzlQmnfO{ tf]Sg' kg]{5 / ;f]sf] hfgsf/L ;DalGwt Ohfhtkqk|fKt

258

;+:yfn] s]Gb|nfO{ pknAw u/fpg' kg]{5 . ;fy}, tf]lsPsf] OsfO{n] Ohfhtkqk|fKt ;+:yf / s]Gb|aLr

x'g] kqfrf/ P+j On]S6«f]lgs tYofÍsf] clen]v cBfjlws u/L /fVg' kg]{5 .

&_ e"nj; sfnf];"rLdf ;dfj]z ePsfx?sf] ;DaGwdf

sfnf];"rLdf ;dfj]z gx'g' kg]{ s'g} JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf e"nj; sfnf];"rLdf

;dfj]z ul/Psf] /x]5 eg] o; ;DaGwdf ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltaf6

l;kmfl/z eO{ cfPdf clanDa To:tf] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ clen]v g} g/xg]

u/L sfnf];"rLaf6 x6fpg' kg]{5 . o;/L sfnf];"rLdf ;dfj]z eO{ x6]sf JolQm, kmd{, sDkgL jf

;+ul7t ;+:yfnfO{ sfnf];"rLdf ;dfj]z ePsf] dflgg] 5}g .

*_ s]Gb|sf] ;b:otf

Ohfhtkqk|fKt ;+:yfx?n] shf{ ;'rgfsf] cfbfg k|bfg ug]{ / ;dodf shf{sf] ;fFjf÷Aofh gltg]{

C0fLnfO{ sfnf];"rLdf ;dfj]z ug]{ k|of]hgsf nflu clgjfo{ ?kdf s]Gb|sf] ;b:otf lng' kg]{5 .

(_ 5'6

o; lgb]{zgdf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg g]kfn ;/sf/ jf g]kfn ;/sf/sf] k"0f{ jf

clwsf+z :jfldTj ePsf ;/sf/L ;+:yfgx?, o; a}+saf6 lgIf]k / shf{sf] sf/f]af/ ug{

Ohfhtkqk|fKt ;+:yfx?, j}b]lzs nufgL cGtu{t cfpg] ;fem]bf/ nufgLstf{, ljb]zL lgof]u,

bft[;+:yf / ljsf; ;fem]bf/x?, låkIfLo jf jx'kIfLo ;DaGw ePsf cGt/f{li6«o ;+3 ;+:yfx?nfO{

sfnf];"rLdf ;dfj]z ul/g] 5}g .

!)_ sfnf];"rL ljj/0f cBfjlws ug]{

o; lgb]{zg adf]lhd s]Gb|n] / ;DalGwt a}+s tyf ljQLo ;+:yfn] tof/ ug]{ sfnf];"rL cBfjlws

u/L /fVg' kg]{5 .

!!_ s]Gb|sf] sfnf];"rLdf ;'rLs[t Ohfhtkqk|fKt ;+:yfsf ;]o/wgLx?n] k|fKt ug{ ;Sg] xsk|b ;]o/ tyf

cu|flwsf/ ;]o/, C0fkq / nfef+zsf ;DaGwdf b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 .

-s_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf ;+:yfks ;]o/wgLx?dWo] s]Gb|sf] sfnf];"rLdf

;'rLs[t eO{/x]sf ;+:yfks ;]o/wgLn] cfkm" ;+:yfks /x]sf] a}+s÷ljQLo ;+:yfsf] xsk|b ;]o/

tyf cu|flwsf/ ;]o/ / C0fkq vl/b ug{ kfpg] 5}gg\ . t/, s]Gb|sf] sfnf];"rLaf6 x6]sf]

k|df0f ;lxt ;DalGwt a}+s÷ljQLo ;+:yfsf ;+:yfks ;]o/wgLn] cfkm" ;+:yfks /x]sf]

a}+s÷ljQLo ;+:yfsf] xsk|b ;]o/ tyf cu|flwsf/ ;]o/ / C0fkq bfjL ug{ cfPdf k|rlnt

sfg'g cg';f/ cGo JolQm÷;+:yfnfO{ a]rljvg÷afF8kmfF8÷hkmt ul/;lsPsf] cj:yf /x]g5

eg] ;fljss} ;+:yfks ;]o/wgLn] k|fKt ug{ ;Sg]5g\ .

-v s]Gb|sf] sfnf];"rLdf ;'rLs[t C0fLsf] a}+s tyf ljQLo ;+:yfsf] ;+:yfks nufotsf cGo

;]o/wgLsf x}l;otn] kfpg] nfef+z /sd cGo a}+s tyf ljQLo ;+:yfn] shf{ aSof}tfsf] k|df0f

;lxt e'StfgL dfu u/]df To:tf JolQm;Fu c;'n ug'{kg]{ /sd lghn] kfpg] nfef+z /f]Ssf u/L

;DalGwt ;+:yfn] pknAw u/fpg' kg]{5 . o:tf] Joj:yf cfˆg} a}+s tyf ljQLo ;+:yfsf] shf{

r'Qmf ug]{ k|of]hgsf nflu ;d]t nfu" x'g]5 .

!@_ sfnf];"rLdf /x]sf ;+:yfks ;]o/wgLn] xsk|b ;]o/df ;xefuL x'g / nfef+z lng gkfpg]M

-s_ sfnf];"rLdf ;dfj]z ;+:yfks ;]o/wgLn] o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo

;+:yfaf6 lgisfzg x'g] s'g} klg lsl;dsf] xsk|b ;]o/df ;xefuL x'g kfpg] 5}g .

-v_ sfnf];"rLdf ;dfj]z ;+:yfks ;]o/wgLn] k|fKt ug]{ s'g} klg lsl;dsf] nfef+z C0f ltg]{

k|of]hg afx]s cGo lsl;dn] e'QmfgL lng÷lbg kfOg] 5}g .

-u_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] sfnf];"rLdf ;'rLs[t cfˆgf] ;+:yfsf] ;+:yfks

;]o/wgLx?sf] ljj/0f cBfjlws u/L /fVg' kg]{5 .

!#_ o; a}+snfO{ hfgsf/L u/fpg' kg]{

259

pka'Fbf -(_ df pNn]v ePsf ;+:yf afx]s o; a}+saf6 Ohfhtkqk|fKt jf cg'dltkqk|fKt cGo

;+:yfnfO{ sfnf];"rLdf /fVg shf{ ;'rgf s]Gb|nfO{ l;kmfl/; ug{' k'j{ ;DalGwt Ohfhtkqk|fKt

;+:yfn] o; a}+snfO{ hfgsf/L u/fpg' kg]{5 .

!(= b08 hl/jfgf tyf sf/jfxL ;DaGwL Joj:yf

!_ Ohfhtkqk|fKt ;+:yfn] s]Gb|df e/L k7fpg' kg]{ C0fLx?sf] ljj/0f / sfnf];"rLdf /fVg' kg]{ C0fLx?sf]

gfd tyf ljj/0f ;dodf g} s]Gb|df pknAw gu/fPdf jf To:tf tYo n'sfP/ yk shf{ ;'ljwf k|bfg

u/]sf] kfOPdf jf unt ;'rgf k|jfx u/]df jf sfnf];"rLdf ;dfj]z ePsf] JolQm, kmd{, sDkgL jf

;+ul7t ;+:yfnfO{ shf{ k|jfx ePdf jf o; a}+ssf] lg/LIf0f tyf ;'kl/j]If0f k|ltj]bgdf To:tf] Joxf]/f

pNn]v eO{ cfPdf ;DalGwt Ohfhtkqk|fKt ;+:yf jf ltgsf ;DalGwt ;~rfns, kbflwsf/L jf

sd{rf/L ;d]tnfO{ o; a}+sn] g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhdsf] sf/jfxL ug{

;Sg]5 .

@_ sfnf];"rLdf k/]sfnfO{ C0f ;'ljwf k|bfg u/]df hl/jfgf nufOg]

sfnf];"rLdf k/]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfx?nfO{ s'g} klg a}+s tyf ljQLo ;+:yfn]

C0f÷;'ljwf k|jfx u/]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( -!_ ad]flhd pQm C0f ;'ljwf

a/fa/sf] /sd ljuf] sfod u/L ;DalGwt a}+s tyf ljQLo ;+:yfnfO{ hl/jfgf ul/g] 5 .

#_ sfnf];"rLdf /fVg l;kmfl/z gu/]df hl/jfgf nufOg]

s'g} a}+s tyf ljQLo ;+:yfn] g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ s'g} JolQm, kmd{, sDkgL jf

;+ul7t ;+:yfnfO{ shf{ ;'rgf s]Gb|sf] sfnf];"rLdf ;dfj]z ug{ l;kmfl/z ug'{kg]{df ;f] u/]sf]

gkfO{Pdf To:tf] ;+:yfnfO{ g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( sf] pkbkmf -!_ adf]lhd To:tf]

C0fL;Fu p7fpg afFsL /x]sf] /sd a/fa/sf] ljuf] sfod u/L hl/jfgf nufOg] 5 .

$_ sfnf];"rLdf k/]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfx?nfO{ k|bfg u/]sf] shf{df ztk|ltzt shf{

gf]S;fgL Joj:yf sfod ug'{ kg]{

s_ sfnf];"rLdf /x]sf JolQm, kmd{, sDkgL tyf ;+ul7t ;+:yfaf6 s'g} shf{ c;'nL ug{ afFsL

/x]sf] eP To:tf] shf{sf nflu ztk|ltzt shf{ gf]S;fgL Joj:yf ug'{kg]{ / To;/L Joj:yf

gu/]sf] kfO{Pdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) sf] pkbkmf -@_ sf] v08 -u_

adf]lhd ;DalGwt sfo{sf/L k|d'vnfO{ kfFr nfv ?k}ofF;Dd gub hl/jfgf nufOg] 5 .

v_ s'g} C0fL cGo a}+s tyf ljQLo ;+:yf dfkm{t sfnf];"rLdf /fv]sf] ePtf klg To:tf C0fLnfO{

k|bfg ePsf] C0fsf] xsdf Ohfhtkqk|fKt ;+:yfn] cfkm"n] k|bfg u/]sf] shf{ jf ;'ljwfsf]

juL{s/0fsf] cfwf/df shf{ gf]S;fgL Joj:Yff sfod ug{ ;lsg] 5 .

@)= Ohfhtkq k|fKt ;+:yfsf ;+:yfks z]o/wgL shf{ ;"rgf s]Gb|sf] sfnf];"rLdf ;"rLs[t /x]sf] cj:yfdf

To:tf] ;+:yfks z]o/wgLsf] ;DklQ lwtf] /fvL cGo JolQm jf ;+:yfnfO{ shf{ k|jfx ug{ kfOg] 5}g .

@!= vf/]hL / jrfpm


PsLs[t lgb]{zg @)&# sf] shf{ ;'rgf tyf sfnf];"rL ;DaGwL Joj:yf O=k|f lgb]{zg g+= !@÷)&#

af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&$ ;fpg ( ut] ;Dd hf/L ePsf o;}

ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .



260

s=;"=kmf=g=! -s_

JolQmut shf{sf] k|of]hgsf] nflu

JolQmut tyf ;'/If0f ;DaGwL ljj/0f

@)=== ;fn ===========dlxgf == ut]

k|yd k6s shf{ :jLs[lt ubf{÷efvf gf3]sf shf{sf] ljj/0f shf{ ;'rgf s]Gb|df of] kmf/d e/L k7fpg' kg]{ .

;fy}, o; kmf/ddf pNn]v ePsf] ljj/0fdf s'g} kl/jt{g ePdf ;f]sf] hfgsf/L o; kmf/ddf e/L lbg' kg]{ . t/,

rn ;DklQsf] d"NofÍg /sddf dfq kl/jt{g ePdf k7fpg' gkg{] .

C0f k|bfg ug]{ a}+s÷ljQLo ;+:yfsf] gfd M– zfvf÷pk–zfvf M–

! C0fLsf] gfd M– ;d'xM

!=! gful/stf k|df0fkqdf pNn]v eP adf]lhdsf] 7]ufgf M– xfnsf] 7]ufgf M–

lhNnf M– g=kf=÷uf=lj=;= M– lhNnf M– g=kf=÷uf=lj=;= M–

j8f g+= M– 6f]n M– 3/ g+= M– j8f g+= M– 6f]n M– 3/ g+= M–

!=@ gful/stf g+= M– hf/L u/]sf] ldlt M– hf/L u/]sf] lhNnf M–

!=# dtbftf k|df0fkq g+= M– hf/L u/]sf] ldlt M– hf/L u/]sf] lhNnf M–

!=$ ;jf/L rfns cg'dlt kq g+= M– hf/L u/]sf] lhNnf M–

!=% /fxbfgL g+= M– k|bfg u/]sf] d'n's M–

!=^ :yfoL n]vf g+= M– hf/L u/]sf] ldlt M– ;+:yf sf]8 M–

!=& kmf]g g+= M– df]afO{n g+= M– O{d]n 7]ufgf M–

!=* tLgk':t] ljj/0f M–

afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f

@= C0fLsf] Psf3/ kl/jf/sf] ljj/0f M– -o; k|of]hgsf] nflu Psf3/ kl/jf/ eGgfn] C0fLsf] klt jf kTgL, 5f]/f, a'xf/L,

cljjflxtf 5f]/L, wd{k'q, cljjflxtf wd{k'qL, afa', cfdf, ;f}t]gL cfdf / cfkm"n]

kfng kf]if0f ug'{ kg]{ bfh', efO, lbbL / alxgLnfO{ a'emfp+5 ._

Psf3/ kl/jf/sf ;b:ox?sf] gfd gftf

#= clwsf/ k|fKt JolQmsf]

gfd / 7]ufgf gful/stf g+= afa'sf] gfd afh]sf] gfd

$= sG;g{ ;DaGwL ljj/0f M– -C0fLsf] cGo s'g} kmd{, sDkgL jf ;+ul7t ;+:yfdf !% k|ltzt jf ;f]eGbf a9L ;]o/

:jfldTj ePdf jf ;~rfns ePdf pNn]v ug{' kg{]_

;+nUg kmd{, sDkgL jf ;+ul7t ;+:yfsf] gfd 7]ufgf ;]o/xf]N8/÷;~rfns ;]o/ nufgL k|ltzt

-/sd ?=df _

%= C0fLn] pkof]u u/]sf] shf{sf] nflu hdfgt lbg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfsf] ljj/0f M–

%=! hdfgt lbg] JolQm ePdf ;f]sf] ljj/0f M

gfd 7]ufgf gful/stf g+=

/ /fxbfgL

g+=

gful/stf

hf/L ePsf]

ldlt

gful/stf hf/L ePsf]

lhNnf / /fxbfgL hf/L

ePsf] d'n's

hdfgt

lbPsf]

/sd

hdfgt lbPsf]

shf{ zLif{s

261

%=! -s_ hdfgt lbg] JolQmsf] tLgk':t]] ljj/0f M

gfd afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f

%=@ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yf ePdf ;f]sf] ljj/0f M

gfd 7]ufgf /lhi6«]zg g+=÷

kfg g+=

hf/L ePsf]

ldlt

hf/L u/]sf]

lgsfo

hdfgt

lbPsf] /sd

hdfgt lbPsf]

shf{ zLif{s

%=@ -s_ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yfdf ;+nUg ;]o/wgL tyf ;~rfnsx?sf] ljj/0f M

;]o/wgL /÷jf ;~rfnssf] gfd 7]ufgf ;]o/wgL ÷;~rfns ;]o/ nufgL k|ltzt

%=@ -v_ hdfgt lbg] kmd{, sDkgL jf ;+ul7t ;+:yfsf] ;]o/wgL / ;~rfnsx?sf] tLgk':t] ljj/0f M

;]o/wgL /÷jf

;~rfnssf] gfd

gful/stf g+= afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f

^= ;'/If0fdf /x]sf] hldg, 3/, kl/of]hgf cflb h:tf crn ;DklQsf] ljj/0f M

lwtf]sf] k|sf/ lwtf]] /x]sf] :yfg

-j8f g+= ;lxt_

lwtf]wgLsf]

gfd

d"Nof+lst

/sd

d"Nofsg

ldlt

d"NofÍg

stf{sf] gfd

lwtf] /flvPsf]

shf{ zLif{s

&= ;'/If0fdf /x]sf] artkq, C0fkq, d'2lt /l;b, k|f]ld;/L gf]6, ;]o/, ;fdfg lwtf] -xfOkf]lys]zg ;d]t_, cflb h:tf rn

;DklQsf] ljj/0f M

lwtf]sf]

k|sf/

lwtf]] /x]sf]

:yfg

-j8f g+= ;lxt_

lwtf]wgLsf] gfd d"Nof+lst /sd d"Nofsg

ldlt

d"NofÍgstf{

sf] gfd

lwtf] /flvPsf]]

shf{ zLif{s

*= C0fL;Fu ;DalGwt s}lkmot M–

================== ==================== ====================

tof/ ug]{ r]s ug]{ Joj:yfks÷k|d'v

-pko{'Qm sf]7fx? ljj/0fsf] nflu ckof{Kt ePdf csf]{ kmf/fd k|of]u ug{ ;lsg]5 ._

262

s=;"=kmf =g+=! -v_

;+o'Qm shf{sf] k|of]hgsf] nflu


@)=========;fn ======== dlxgf =====ut]

k|yd k6s shf{ :jLs[lt ubf{{÷efvf gf3]sf shf{sf] ljj/0f shf{ ;'rgf s]Gb|df of] kmf/d e/L k7fpg' kg]{ . ;fy},

o; kmf/ddf pNn]v ePsf] ljj/0fdf s'g} kl/jt{g ePdf ;f]sf] hfgsf/L of] kmf/fd e/L lbg' kg]{ . t/, rn ;DklQsf]

d"NofÍg /sddf dfq kl/jt{g ePdf k7fpg' gkg{] .


! ;+o'Qm C0fLx?sf] gfd M–

!=! klxnf] C0fLsf]] gfd M–

!=!=! gful/stf k|df0fkqdf pNn]v eP adf]lhdsf] 7]ufgf M– xfnsf] 7]ufgf M–

lhNnf M– g=kf=÷uf=lj=;=M– lhNnf M– g=kf=÷uf=lj=;=M–

j8f g+= M– 6f]n M– 3/ g+= M– j8f g+= M– 6f]n M– 3/ g+= M–

!=!=@ gful/stf g+= M– hf/L u/]sf] ldlt M– hf/L u/]sf] lhNnf M–

!=!=# dtbftf k|df0fkq g+= M– hf/L u/]sf] ldlt M– hf/L u/]sf] lhNnf M–

!=!=$ ;jf/L rfns cg'dlt kq g+= M– hf/L u/]sf] lhNnf M–

!=!=% /fxbfgL g= M– k|bfg u/]sf] d'n's M–

!=!=^ :yfoL n]vf g+= M– hf/L u/]sf] ldlt M– ;+:yf sf]8 M–

!=!=& kmf]g g M– df]afO{n g+= M– O{d]n 7]ufgf M–

!=!=* klxnf] C0fLsf]] tLgk':t] ljj/0f M–


!=@ bf];|f] C0fLsf]] gfd M–

!=@=! gful/stf k|df0fkqdf pNn]v eP adf]lhdsf] 7]ufgf M– xfnsf] 7]ufgf M

lhNnf M– g=kf=÷uf=la=;= M– lhNnf M– g=kf=÷uf=la=;=M–

j8f g+= M– 6f]n M– 3/ g+=M– j8f g+=M– 6f]n M– 3/ g+=M–

!=@=@ gful/stf g+= M– hf/L u/]sf] ldlt M– hf/L u/]sf] lhNnf M–

!=@=# dtbftf k|df0fkq g+= M– hf/L u/]sf] ldlt M– hf/L u/]sf] lhNnf M–

!=@=$ ;jf/L rfns cg'dlt kq g+= M– hf/L u/]sf] lhNnf M–

!=@=% /fxbfgL g+= M– k|bfg u/]sf] d'n's M–

!=@=^ :yfoL n]vf g+= M– hf/L u/]sf] ldlt M– ;+:yf sf]8 M–

!=@=& kmf]g g+= M– df]afO{n g+=M– O{d]n 7]ufgf M–

!=@=* bf];|f] C0fLsf] tLgk':t] ljj/0f M–


@= C0fLx?sf] Psf3/ kl/jf/sf] ljj/0f M– -o; k|of]hgsf] nflu Psf3/ kl/jf/ eGgfn] C0fLsf] klt jf kTgL, 5f]/f,

a'xf/L, cljjflxtf 5f]/L, wd{k'q, cljjflxtf wd{k'qL, afa', cfdf, ;f}t]gL cfdf / cfkm"n] kfng kf]if0f ug'{ kg]{ bfh', efO,

lbbL / alxgLnfO{ a'emfp+5 ._

C0fLx?sf] gfd Psf3/ kl/jf/sf ;b:ox?sf] gfd gftf



263

$= sG;g{ ;DaGwL ljj/0f M– -C0fLx?sf] JolQmut ?kdf cGo s'g} kmd{, sDkgL jf ;+ul7t ;+:yfdf !% k|ltzt jf

;f]eGbf a9L ;]o/ :jfldTj ePdf jf ;~rfns ePdf pNn]v ug{'kg{] _

C0fLsf]] gfd ;+nUg kmd{, sDkgL jf

;+ul7t ;+:yfsf] gfd

7]ufgf ;]o/xf]N8/÷;~rfn

s

;]o/ nufgL k|ltzt

-/sd ?=df_

%= C0fLn] pkof]u u/]sf] shf{sf] nflu hdfgt lbg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfsf] ljj/0f M

%=! hdfgt lbg] JolQmM ePdf ;f]sf] ljj/0f M

gfd 7]ufgf gful/stf g+=÷

/fxbfgL g+=

gful/stf hf/L

ePsf] ldlt

gful/stf hf/L ePsf]

lhNnf ÷ /fxbfgL hf/L

ePsf] d'n's

hdfgt

lbPsf]

/sd

hdfgt

lbPsf] shf{

zLif{s

%=! -s_ hdfgt lbg] JolQmsf] ltgk':t]] ljj/0f M



gfd 7]ufgf /lhi6«]zg g+=

÷kfg g+=

hf/L ePsf]

ldlt

hf/L u/]sf]

lgsfo

hdfgt

lbPsf] /sd

hdfgt lbPsf] shf{

zLif{s


;]o/wgL /÷jf ;~rfnssf] gfd 7]ufgf ;]o/wgL÷;~rfns ;]o/ nufgL k|ltzt

%=@ -v_ hdfgt lbg] AolQm tyf kmd{, sDkgL jf ;+ul7t ;+:yfsf] ;]o/wgL / ;~rfnsx?sf] tLgk':t] ljj/0f M

;]o/wgL /÷jf ;~rfnssf] gfd gful/stf g= afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f


lwtf]sf]

k|sf/

lwtf]] /x]sf] :yfg

-j8f g+= ;lxt_

lwtf]wgLsf]

gfd

d"Nof+lst

/sd

d"NofÍg

ldlt

d"NofÍgstf{

sf] gfd

lwtf] /flvPsf]

shf{ zLif{s

&= ;'/If0fdf /x]sf] artkq, C0fkq, d'2lt /l;b, k|f]ld;/L gf]6, ;]o/, ;fdfg lwtf] -xfOkf]lys]zg ;d]t_, cflb h:tf

rn ;DklQsf] ljj/0f M

lwtf]sf]

k|sf/

lwtf]] /x]sf] :yfg

-j8f g+= ;lxt_

lwtf]wgLsf]

gfd

d"Nof+lst

/sd

d"NofÍg

ldlt

d"NofÍgstf{sf]

gfd

lwtf] /flvPsf]

shf{ zLif{s


=================== =================== =======================

tof/ ug]{ r]s ug]{ Joa:yfks÷k|d'v


264

s=;"=kmf =g+=! -u_

kmd{, sDkgL jf ;+ul7t ;+:yfsf] shf{sf] k|of]hgsf] nflu


@)==== ;fn ======= dlxgf ====ut]

k|yd k6s shf{ :jLs[lt ubf{÷efvf gf3]sf shf{sf] ljj/0f shf{ ;'rgf s]Gb|df of] kmf/d e/L k7fpg' kg]{ . ;fy},

o; kmf/ddf pNn]v ePsf] ljj/0fdf s'g} kl/jt{g ePdf ;f]sf] hfgsf/L of] kmf/fd e/L lbg' kg]{ . t/, rn ;DklQsf]

d"NofÍg /sddf dfq kl/jt{g ePdf k7fpg' gkg{] .


! C[0fL kmd{, sDkgL jf ;+ul7t ;+:yfsf] gfd M– ;d'x M–

!=! /lhi6/ k|df0fkq adf]lhdsf] 7]ufgf M sfof{nosf] 7]ufgf M


j8f g+=M– 6f]n M– 3/ g=M– j8f g+=M– 6f]n M– 3/ g+=M–

!=@ /lhi6«]zg g+=M– btf{ u/]sf] ldlt M– btf{ u/]sf] lgsfo M–

!=# kmf]g g+=M– km\ofS; g+=M– O{d]n M–

!=$ kfg g+=M– btf{ u/]sf] ldlt M– btf{ u/]sf] lhNnf M–

@=-s_ k|f]k|fO6/, ;fem]bf/, ;]o/xf]N8/ /÷jf ;~rfnsx?sf] ljj/0f M -k|fO{e]6

ln= s+= / klAns ln= s+= ePdf !% k|ltzt jf ;f]eGbf a9L ;]o/ wf/0f ug]{

;]o/wgLx?sf] dfq gfd pNn]v ug]{ ._

k|f]k|fO6/, ;fem]bf/ / ;~rfnsdWo]

h'g xf] ;f] df -_ lrGx nufpg]

s}lkmot

k|f]k|fO6/ ;fem]bf/ ;~rfns

@=-v_ k|f]k|fO6/, ;fem]bf/, ;]o/xf]N8/ /÷jf ;~rfnsx?sf] tLgk':t] ljj/0f M

gfd gful/stf g+= /

hf/L ldlt




$= sG;g{ ;DaGwL ljj/0f M– -C[0fL kmd{ / ;f]sf k|f]k|fO6/, ;fem]bf/, ;]o/xf]N8/ /÷jf ;~rfnsx?sf] JolQmut, ;+o'Qm

jf ;+:yfut ?kdf cGo s'g} kmd{, sDkgL jf ;+ul7t ;+:yfdf !% k|ltzt jf ;f]eGbf a9L ;]o/ :jfldTj ePdf jf

;~rfns ePdf pNn]v ug{' kg{]_

;+nUg AolQmsf] gfd ;+nUg kmd{, sDkgL jf

;ul7t ;+:yfsf] gfd

7]ufgf ;]o/xf]N8/÷;rfns ;]o/ nufgL

k|ltzt

-/sd ?=df_

%= C0fLn] pkof]u u/]sf] shf{sf] nflu hdfgt lbg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfsf] ljj/0f M

%=! hdfgt lbg] JolQm ePdf ;f]sf] ljj/0f M

gfd 7]ufgf gful/stf

g+=÷/fxbfgL

gful/stf

hf/L ePsf]

gful/stf hf/L ePsf]

lhNnf÷/fxbfgL hf/L

hdfgt

lbPsf]

hdfgt lbPsf]

shf{ zLif{s

265

g+= ldlt ePsf] d'n's /sd

%=! -s_ hdfgt lbg] JolQmsf] tLgk':t]] ljj/0f M




kfg g+=

hf/L ePsf]

ldlt

hf/L u/]sf]

lgsfo

hdfgt lbPsf]

/sd

hdfgt lbPsf]

shf{ zLif{s




;]o/wgL /÷jf

;~rfnssf] gfd

gful/stf g+= afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f



-j8f g+= ;lxt_

lwtf]wgLsf] gfd d"Nof+lst

/sd

d"NofÍg

ldlt

d"Nofsgstf{sf]

gfd

lwtf] /flvPsf]

shf{ zLif{s



lwtf]sf]

k|sf/

lwtf]] /x]sf] :yfg

-j8f g+= ;lxt_

lwtf]wgLsf]

gfd

d"Nof+lst

/sd

d"NofÍg

ldlt

d"NofÍgstf{sf]

gfd

lwtf] /flvPsf]

shf{ zLif{s


=================== =================== ===================

tof/ ug]{ r]s ug]{ Joa:yfks÷k|d'v


266

s=;"=kmf =g+=! -3_

kmd{, sDkgL jf ;+ul7t ;+:yfsf] shf{sf] k|of]hgsf] nflu

;+:yfut tyf ;'/If0f ;DaGwL ljj/0f

@)==== ;fn ======= dlxgf ====ut]

k|yd k6s shf{ :jLs[lt ubf{÷efvf gf3]sf shf{sf] ljj/0f shf{ ;'rgf s]Gb|df o; kmf/d e/L k7fpg' kg]{ .

;fy}, o; kmf/ddf pNn]v ePsf] ljj/0fdf s'g} kl/jt{g ePdf ;f]sf] hfgsf/L o; kmf/fd e/L lbg' kg]{ . t/, rn

;DklQsf] d"NofÍg /sddf dfq kl/jt{g ePdf k7fpg' gkg{] .


! ;+o'Qm C[0fL kmd{, sDkgL jf ;+ul7t ;+:yfsf] gfd M–

!=! klxnf] C0fLsf] gfd M–

!=!=! /lhi68{ k|df0fkq adf]lhdsf] 7]ufgf M sfof{nosf] 7]ufgf M



!=!=@ /lhi6«]zg g+=M– btf{ u/]sf] ldlt M– btf{ u/]sf] lgsfo M–

!=!=# kmf]g g+=M– km\ofS; g+=M– O{d]n M–

!=!=$ kfg g+=M– btf{ u/]sf] ldlt M– btf{ u/]sf] lhNnf M–

!=@ bf]>f]] C0fLsf] gfd M–

!=@=! /lhi68{ k|df0fkq adf]lhdsf] 7]ufgf M sfof{nosf] 7]ufgf M

lhNnf M– g=kf=÷uf=la=;=M– lhNnf M– g=kf=÷uf=la=;=M–


!=@=@ /lhi6«]zg g+=M– btf{ u/]sf] ldlt M– btf{ u/]sf] lgsfo M–

!=@=# kmf]g g+=M– km\ofS; g+=M– O{d]n M–

!=@=$ kfg g+=M– btf{ u/]sf] ldlt M– btf{ u/]sf] lhNnf M–

@=-s_ klxnf] C0fLsf k|f]k|fO6/, ;fem]bf/, ;]o/xf]N8/ /÷jf ;~rfnsx?sf]

ljj/0f M -k|fO{e]6 ln= s+= / klAns ln= s+= ePdf !% k|ltzt jf ;f]eGbf

a9L ;]o/ wf/0f ug]{ ;]o/wgLx?sf] dfq gfd pNn]v ug]{ ._

k|f]k|fO6/, ;fem]bf/ / ;~rfnsdWo] h'g

xf] ;f]df -_ lrGx nufpg]

gfd 7]ufgf

-gful/stf k|df0fkq adf]lhd_

;]o/ nufgL k|ltzt s}lkmot

k|f]k|fO{6/ ;fem]bf/ ;~rfns

@=-v_ klxnf] C0fLsf k|f]k|fO6/, ;fem]bf/, ;]o/xf]N8/ /÷jf ;~rfnsx?sf] tLgk':t] ljj/0f M

gfd gful/stf g+= hf/L ldlt hf/L lhNnf afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f

@=! -s_ bf];|f] C0fLsf k|f]k|fO6/, ;fem]bf/, ;]o/xf]N8/ /÷jf ;~rfnsx?sf]

ljj/0f M -k|fO{e]6 ln= s+= / klAns ln= s+= ePdf !% k|ltzt jf ;f]eGbf

a9L ;]o/ wf/0f ug]{ ;]o/wgLx?sf] dfq gfd pNn]v ug]{ ._

k|f]k|fO6/, ;fem]bf/ / ;~rfnsdWo] h'g

xf] ;f]df -_ lrGx nufpg]

gfd 7]ufgf

-gful/stf k|df0fkq adf]lhd_

;]o/ nufgL k|ltzt s}lkmot

k|f]k|fO6/ ;fem]bf/ ;~rfns

@=! -v_ bf];|f] C0fLsf k|f]k|fO6/, ;fem]bf/, ;]o/xf]N8/ /÷jf ;~rfnsx?sf] tLgk':t] ljj/0f M

gfd gful/stf

g+=

hf/L

ldlt

hf/L

lhNnf


267



$= sG;g{ ;DaGwL ljj/0f M– -C0fL kmd{ / ;f]sf k|f]k|fO6/, ;fem]bf/, ;]o/xf]N8/ / ÷jf ;~rfnsx?sf] JolQmut, ;+o'Qm

jf ;+:yfut ?kdf cGo s'g} kmd{, sDkgL jf ;+ul7t ;+:yfdf !% k|ltzt jf ;f]eGbf a9L ;]o/ :jfldTj ePdf jf

;~rfns ePdf pNn]v ug{' kg{]_

;+nUg AolQmsf] gfd ;+nUg kmd{, sDkgL jf

;ul7t ;+:yfsf] gfd

7]ufgf ;]o/wgL÷

;rfns

;]o/ nufgL

k|ltzt

%= C0fLn] pkof]u u/]sf] shf{sf] nflu hdfgt lbg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfsf]] ljj/0f M

%=! hdfgt lbg] JolQm ePdf ;f]sf] ljj/0f M–

gfd 7]ufgf gful/stf

g+=÷ /fxbfgL

g+=

gful/stf

hf/L ePsf]

ldlt

gful/stf hf/L ePsf]

lhNnf÷/fxbfgL hf/L

ePsf] d'n's

hdfgt lbPsf]

/sd

hdfgt

lbPsf] shf{

zLif{s

%=! -s_ hdfgt lbg] JolQmsf] ltgk':t]] ljj/0f M




kfg g+=

hf/L ePsf]

ldlt

hf/L u/]sf]

lgsfo

hdfgt

lbPsf] /sd

hdfgt lbPsf]

shf{ zLif{s




;]o/wgL /÷jf ;~rfnssf] gfd gful/stf g+= afa' afh] >Ldfg\÷>LdtL cfdf ;;'/f



-j8f g+= ;lxt_

lwtf]wgLsf]

gfd

d"Nof+lst

/sd

d"NofÍg

ldlt

d"Nofsgstf{sf]

gfd

lwtf] /flvPsf]

shf{ zLif{s



lwtf]sf]

k|sf/

lwtf]] /x]sf] :yfg

-j8f g+= ;lxt_

lwtf]wgLsf]

gfd

d"Nof+lst

/sd

d"NofÍg

ldlt

d"NofÍgstf{sf]

gfd

lwtf] /flvPsf]

shf{ zLif{s


=================== =================== ===================



268

s=;"=kmf=g+= @

JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfsf] C0f aSof}tf ;DaGwL

@)====== sf] klxnf]÷bf];|f]÷t];|f]÷rf}yf] q}dfl;s ljj/0f

-/sd ?=df_


C0fLsf] gfd M–

shf{sf]

lsl;d

shf{ :jLs[t shf{ nufgL shf{

g+=

vftfsf]

:jfldTj

e'QmfgL x'g' kg]{

ls:tf÷shf{

e'QmfgL

lanDj

ePsf]

lbg

hDdf

p7fpg

afFls

/sd

efvf gf3]sf]

ls:tf÷shf{

/sd

ls:tf÷shf{

r'Qmf u/]sf]

ldlt

shf{sf]

;'/If0f /sd ldlt /sd ldlt /sd ldlt

================= ============== =============================


269

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= !#÷)&$

clgjfo{ df}Hbft÷a}wflgs t/ntf ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] cfˆgf] lgIf]k tyf ;fk6L bfloTjsf] cfwf/df

sfod ug'{ kg]{ clgjfo{ df}Hbft tyf t/n ;DklQ Joj:yf ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n]

lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

!= clgjfo{ df}Hbft ;DaGwL Joj:yf

-!_ o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf ;+:yfn] s'n lgIf]k bfloTjsf] ^=) k|ltzt, ævÆ ju{sf

ljsf; a}+sn] %=) k|ltzt / æuÆ ju{sf ljQ sDkgLn] $=) k|ltzt clgjfo{ df}Hbft jfkt o;

a}+sdf /fVg' kg]{5 .

t/, rNtL / sn vftf afx]ssf cGo lgIf]k dfq ;+sng ug]{ ævÆ ju{ / æuÆ ju{ Ohfhtkqk|fKt

;+:yfn] s'n lgIf]k bfloTjsf] b'O{ k|ltzt clgjfo{ df}Hbft /fVg' kg]{5 .

-@_ ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] sfof{no gePsf] :Yffgdf glhssf] æsÆ

ju{sf] Ohfhtkqk|fKt ;+:yfdf o; k|of]hgsf] nflu rNtL vftf vf]nL cfjZos /sd hDdf u/]df

klg clgjfo{ df}Hbftdf u0fgf ul/g]5 .

t/, Aofh cfh{g x'g] u/L æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf hDdf u/]sf] /sdnfO{ clgjfo{

df}Hbftdf u0fgf ul/g] 5}g . o:tf] vftfsf] hfgsf/L o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf lbg'

kg]{5 .

clgjfo{ df}Hbft k|of]hgsf nflu vf]lng] vftf ;DalGwt ljQLo ;+:yfsf] s]Gb|Lo sfof{no ePsf]

:yfgdf dfq vf]Ng' kg]{5 .

;DalGwt ljQLo ;+:yfsf] s]Gb|Lo sfof{no /x]sf] :yfgdf g]kfn /fi6« a}+ssf] sfof{no gePsf]

v08df glhssf] æsÆ ju{sf] Pp6} a}+sdf hDdf u/]sf] /sdnfO{ dfq clgjfo{ df}Hbftdf u0fgf

ul/g]5 . o; a}+ssf] sfof{no afx]s PseGbf a9L a}s÷zfvfdf hDdf u/]sf] /sdnfO{ o;

k|of]hgsf nflu of]Uo dflgg] 5}g .

clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf nflu vftf vf]lnPsf] a}+saf6 ;DalGwt ljQLo ;+:yfn] s'g}

klg lsl;dsf] ;fk6L÷;'ljwf pkof]u ug{ kfpg] 5}g . t/, ljkGg ju{ shf{ pknAw ug{÷u/fpg o;

lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .

-#_ pka'Fbf -!_ adf]lhd /fVg' kg]{ df}Hbft gk'u ePsf] cj:yfdf b]xfo adf]lhd hl/jfgf nufOg] 5 M–

-s_ klxnf] k6s clgjfo{ df}Hbft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt a}+s b/sf]

k|ltztn] .

-v_ bf];|f] k6s clgjfo{ df}Hbft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt a}+s b/sf]

8]9L k|ltztn] .

-u_ t];|f] k6s / ;f] eGbf kl5 hlt k6s gk'u eP klg gk'u eP hlt /sddf k|rlnt a}+s b/sf]

bf]Jj/ k|ltztn] .

t/, ;d:ofu|:t 3f]if0ff u/L lgIf]k :jLsf/ tyf shf{ k|jfxdf k|ltaGw nufPsf] cj:yfdf To:tf]

a}+s jf ljQLo ;+:yfnfO{ hl/jfgf nufpg clgjfo{ x'g] 5}g .

270

-$_ pka'Fbf -#_ sf] v08 -s_, -v_ / -u_ adf]lhd k6s sfod ubf{ k|To]s cfly{s jif{sf] nflu cnu

cnu k6s sfod ul/g] 5 . hl/jfgfsf] k6s lgwf{/0f ubf{ !$ lbg -b'O{ ;Ktfx_ sf] df}Hbft

u0fgfnfO{ Ps k6s dflgg]5 .

-%_ clgjfo{ df}Hbftdf gk'u eP hlt /sddf k|rlnt a}+s b/sf] k|ltztn] b'O{ xKtfsf] lx;fadf hl/jfgf

nufOg]5 / o;/L gk'u eP hltsf] /sdnfO{ a}+s b/sf] k|ltztn] u'0ff u/L 5AaL;n] efu ul/g] 5 .

-^_ clgjfo{ df}Hbft u0fgf ;DaGwL k|of]hgsf nflu b]xfosf] k|lqmof ckgfOg]5 M–

-s_ clgjfo{ df}Hbftsf] u0fgf ;fKtflxs cf};t lgIf]k df}Hbftsf cfwf/df ul/g] 5 .

-v_ df}Hbftsf] u0fgf ubf{ v08 -s_ df plNnlvt ;dofjlw kl5 PsxKtf cGt/fn sfod u/L

tTkZrftsf] b'O{ xKtf -cfOtjf/ b]lv !$ cf}+ lbgsf] zlgjf/_ df sfod ul/g] cf};t gub

df}HbftnfO{ lnOg]5 .

-u_ clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf] nflu s'n lgIf]k bfloTjsf xsdf ;fKtflxs ?kdf

cfOtjf/ b]lv zlgjf/;Ddsf] s'n lgIf]ksf] of]unfO{ ;ft cÍn]] efu u/L b}lgs cf};t

lgwf{/0f ug'{kg]]{5 . o;}u/L, g]kfn /fi6« a+}s df}Hbftsf] u0fgf ubf{ cfOtjf/b]lv !$ cf}+ lbgsf]

zlgjf/;Ddsf] b}lgs df}Hbftsf] s'n of]unfO{ rf}w cÍn] efu u/L b}lgs cf};t lgwf{/0f ul/g]

5 .

-3_ o; lgb]{zg adf]lhd sfod ug'{kg]{ clgjfo{ df}Hbftsf] slDtdf &) k|ltzt df}Hbft b}lgs

?kdf sfod ug'{kg]{5 .

-ª_ o; k|of]hgsf] nflu lgwf{l/t lgb]{zg kmf=g+= !#=! adf]lhdsf] ljj/0f e/L xKtf lat]sf] ;ft

lbgleq clgjfo{ ?kdf o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf cfOk'Ug] u/L k7fpg' kg]{5 .

-&_ o; p2]Zosf] nflu Ohfhtkqk|fKt ;+:yfsf] ;Dk"0f{ sfof{nox?nfO{ Pp6} OsfO{ dflgg] 5 .

-*_ o; a}+sdf /x]sf] vftfdf hDDff x'g] u/L km08 6«fG;km/sf] l;nl;nfdf dfu{:y (Transit) df kg{

uPsf] :jb]zL d'b|fsf] /sdnfO{ o; a+}ssf] df}Hbftdf ;dfj]z u/fOg] 5 . a}+s tyf ljQLo ;+:yfn]

dfu{:ydf kg{ uPsf] :jb]zL d'b|fsf] /sdsf] k|df0f ;d]t ;+nUg u/L k7fpg' kg]{5 .

:ki6Ls/0fM

-!_ o; bkmfsf] k|of]hgsf] nflu æs'n lgIf]kÆ eGgfn] Ohfhtkqk|fKt ;+:yfsf] rNtL, sn, art /

d'2lt vftfdf hDdf ePsf] /sd ;Demg' k5{ / ;f] zAbn] Ohfhtkqk|fKt ;+:yfn] o; a}+sn]

tf]s]adf]lhdsf ljleGg ljQLo pks/0fsf] dfWodaf6 :jLsf/ ug]{ /sd ;d]tnfO{ hgfpF5 .

-@_ o; a}+ssf] ;fwf/0f vftfdf ePsf] df}HbftnfO{ dfq clgjfo{ df}Hbftdf u0fgf ul/g] 5 . o; a}+sdf

ljz]if k|of]hgsf] nflu vf]lnPsf] ljz]if vftf tyf ljb]zL d'b|f vftfdf /x]sf] /sdnfO{ o; k|of]hgsf]

nlfu u0fgf ul/g] 5}g .

l6Kk0fLM

-!_ clgjfo{ df}Hbft u0fgf k|of]hgsf] nflu kl/jTo{ ljb]zL d'b|fsf] lgIf]k, sd{rf/L hdfgt tyf dflh{g

vftfdf /x]sf] /sd s'n lgIf]kdf ;dfj]z ul/g] 5}g .

-@_ ærNtL vftfÆ eGgfn] dfu]sf] avt hlxn] klg lemSg kfpg] u/L a}+s jf ljQLo ;+:yfdf /flvPsf]

/sdsf] x/lx;fa n]lvPsf] vftf ;Demg' k5{ .

-#_ æart vftfÆ eGgfn] a}+s jf ljQLo ;+:yfdf artsf] lgldQ /flvPsf] /sdsf] x/lx;fa n]lvPsf]

vftf ;Demg' k5{ .

-$_ æd'2lt vftfÆ eGgfn] a}+s jf ljQLo ;+:yfdf lglZrt cjlw;Dd hDdf /xg] u/L /flvPsf] /sdsf]

x/lx;fa n]lvPsf] vftf ;Demg' k5{ .

-%_ clgjfo{ df}Hbft u0fgf ug]{ k|of]hgfy{ g]kfn /fi6« a}+ssf] sfof{no gePsf :yfgx?df /fli6«o afl0fHo

a}+s ln= tyf g]kfn a}+s ln= df /x]sf] gf]6sf]ifdf hDdf x'g] dfu{:y gub -Cash in Transit_ ;d]t

;dfj]z ug{ ;lsg]5 . o;/L dfu{:y /sd ;dfj]z ubf{ gf]6sf]ifdf hDdf ul/Psf] / gf]6sf]ifaf6

lemlsPsf] /sd ;DaGwL k|df0f ;d]t ;+nUg u/]/ k7fpg' kg]{5 .

271

@= clgjfo{ df}Hbft ;DaGwL cGo Joj:yf

Ohfhtkqk|fKt ;+:yfx?sf] sfo{nfO{ lj:tfl/t, ;xh / ;'ljwfo'Qm agfpg ahf/ lgdf{tfx¿ afx]ssf o;

a}+saf6 Ohfhtkqk|fKt ;+:yfn] klg ;/sf/L ;'/If0fkqsf] ;fFjf tyf Aofh e'QmfgL u/L ;f]sf] zf]wegf{ o;

a}+saf6 k|fKt ug{ ;Sg] x'gfn] ;/sf/L ;'/If0fkqsf] ;fFjf e'QmfgL /sdsf] zf]wegf{ k|fKt gx'Fbf;Ddsf]

cjlwsf] nflu pQm /sdnfO{ ;d]t clgjfo{ df}Hbft cg'kft u0fgf ubf{ ;dfj]z ug{ ;lsg]5 . ;fy},

;fj{hlgs labf kg{ uO{ ;DalGwt a}+s tyf ljQLo ;+:yfnfO{ ;fFjf /sd e'QmfgL ug{ g;lsPsf] cj:yfdf

;f] labfsf] cjlwsf] nflu pQm ;fFjf /sdnfO{ o; a}+sdf /fVg' kg]{ clgjfo{ df}Hbft cg'kft u0fgf ubf{

;dfj]z ug{ ;lsg]5 .

#= j}wflgs t/ntf cg'kft -Statutory Liquidity Ratio_ ;DaGwL Joj:yf

Ohfhtkqk|fKt æsÆ ju{sf a}+sn] s'n :jb]zL lgIf]ksf] !@ k|ltzt, ævÆ ju{sf ljsf; a}+sn] ( k|ltzt,

æuÆ ju{sf ljQ sDkgLn] * k|ltzt tyf rNtL / sn lgIf]k ;+sng gug]{ ævÆ / æuÆ ju{sf ljQLo

;+:yfn] ^ k|ltzt j}wflgs t/ntf cg'kft sfod ug'{ kg]{5 . o; k|of]hgsf] nflu a}+s tyf ljQLo

;+:yfx¿sf] lgDgfg';f/sf] t/n ;DklQx? u0fgf ul/g]5 M

-s_ g]kfn ;/sf/sf] ;'/If0fkqdf u/]sf] nufgL,

-v_ clgjfo{ df}Hbft k|of]hgsf nflu g]kfn /fi6« a}+sdf /flvPsf] /sd,

-u_ cfˆgf] 9's'6Ldf /x]sf] gub df}Hbft,

-3_ ævÆ / æuÆ ju{sf ;+:yfsf] xsdf clgjfo{ df}Hbft k|of]hgsf nflu jfl0fHo a}+sx?df /x]sf] /sd,

-ª_ /fli6«o:t/ afx]ssf ljQLo ;+:yfx?n] dfu]sf jvt k|fKt x'g] u/L cGo a}+s tyf ljQLo ;+:yfx?df

/fv]sf] /sd,

-r_ cGt/f{li6«o ljQLo ;+:yfåf/f g]kfnL d'b|fdf hf/L ePsf] C0fkqdf ul/Psf] nufgL, /

-5_ cfly{s k'g?4f/ sf]ifdf hDdf ul/Psf] /sd .

t/, t/n ;DklQ u0fgf ubf{ dfly pNn]lvt ;'/If0fkq jf C0fkqsf] lwtf]df l/kf], :yfoL t/ntf ;'ljwf

(SLF) nufot a}+s ljQLo ;+:yfaf6 shf{ lnPsf] eP ;f] shf{ /sd 36fO{ v'b nufgL dfq t/n

;DklQdf ;dfj]z ug{' kg]{5 .

j}wflgs t/ntf cg'kft u0fgf ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf] 5 .

-!_ j}wflgs t/ntf cg'kft u0fgf ubf{ 7Ls cl3Nnf] dlxgfsf] cGTodf /x]sf] :jb]zL lgIf]k bfloTjnfO{

cfwf/ dflgg]5 .

-@_ o:tf] cg'kft u0fgf u/L k|To]s dlxgfe/sf] j}wflgs t/ntf cg'kft /sdsf] ljj/0f lgb]{zg kmf=g+=

!#=@ df pNn]v eP adf]lhd k]z ug'{ kg]{5 .

-#_ plNnlvt df}Hbft gk'u ePsf] cj:yfdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( sf] pkbkmf -!_

df ePsf] Joj:yfsf] clwgdf /xL b]xfo adf]lhd hl/jfgf nufOg] 5 M–

-s_ klxnf] k6s j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt

a}+sb/sf] k|ltztn] .

-v_ bf]>f] k6s j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt

a}+sb/sf] bf]Aj/ k|ltztn] .

-u_ t]>f] k6s / ;f]eGbf kl5 hlt k6s gk'u eP klg gk'u eP hlt /sddf k|rlnt a+}s b/sf]

t]Aa/ k|ltztn] .

t/, ;d:ofu|:t 3f]if0ff u/L lgIf]k :jLsf/ tyf shf{ k|jfxdf k|ltaGw nufPsf] cj:yfdf To:tf]

a}+s jf ljQLo ;+:yfnfO{ hl/jfgf nufpg clgjfo{ x'g] 5}g .

-$_ pka'Fbf -#_ sf] v08 -s_, -v_ / -u_ adf]lhd k6s sfod ubf{ k|To]s cfly{s jif{sf] nflu cnu

cnu k6s sfod ul/g]5 . hl/jfgfsf] k6s lgwf{/0f dlxgfsf] cfwf/df ul/g]5 .

272

-%_ j}wflgs t/ntf cg'kft gk'u eP hlt /sddf k|rlnt a}+sb/sf] k|ltztn] dfl;s lx;fjdf

hl/jfgf nufOg]5 / o;/L gk'u eP hltsf] /sdnfO{ a+}sb/sf] k|ltztn] u'0ff u/L afx|n] efu

ul/g]5 .

-^_ j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf hl/jfgfsf] k|of]hgsf nflu o; a}+sn] tf]s] adf]lhd

k|sflzt u/]sf] a}+sb/nfO{ g} cfwf/ lnOg]5 .

b|i6JoM != o; bkmfsf] k|of]hgsf] nflu ;/sf/L ;'/If0fkq eGgfn] g]kfn ;/sf/n] hf/L u/]sf] artkq, ljsf;

C0fkq, 6«]h/L laN; tyf o; a}+sn] tf]s]sf] cGo ;'/If0fkq ;Demg' k5{ .

t/, ahf/ lgdf{tf -Market Maker_ sf] ?kdf sfo{ ul//x]sf a}+s tyf ljQLo ;+:yfx?n] sf/f]af/ -

Trading_ k|of]hgsf] nflu g]kfn /fi6« a}+s, /fi6« C0f Joj:yfkg ljefu cGtu{tsf] ljz]if vftf -

Special Account_ df /x]sf] ;/sf/L ;'/If0fkqsf] /sd lgtfGt sf/f]af/

-Trading_ k|of]hgsf] nflu dfq x'g] x'Fbf ;f] ;'/If0fkqsf] /sd j}wflgs t/ntf cg'kft (Statutory

Liquidity Ratio, SLR) k|of]hgsf] nflu ;/sf/L ;'/If0fkqdf u0fgf ug{ kfOg] 5}g .

@= j}wflgs t/ntf cg'kft ljj/0f k|To]s dlxgf ;dfKt ePsf] kGw| lbgleq k7fpg' kg]{5 .

$= vf/]hL / jrfpm


PsLs[t lgb]{zg, @)&# sf] clgjfo{ df}Hbft ;DaGwL Joj:yf O=k|f lgb]{zg g+= !#÷)&# af6 hf/L

ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&$ ;fpg ( ut] ;Dd hf/L ePsf clgjfo{ df}Hbft÷j}wflgs

t/ntf cg'kft;Fu ;DalGwt ;Dk"0f{ kl/kqx? .



273

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

clgjfo{ df}Hbft ;DaGwL ljj/0f

ldlt @) ===== ;fn ======== dlxgf ====== ut] b]lv @) ====== ;fn ========= dlxgf======== ut] ;Dd

?= xhf/df

clgjfo{ df}Hbft

k|of]hgsf] nflu

s'n lgIf]k df}Hbft

-s_

gub df}Hbft

clgjfo{

gub

cg'kft

Ü

-5_ =

[v÷c Ü]

b}lgs

?kdf

sfod

ul/Psf]

df}Hbft

k|ltzt

s'n

;fk6L

-h_

clgjfo{

df}Hbft

sfod ug]{

b'O{ xKtf

g]kfn

/fi6«

a}+sdf

/x]sf]

df}Hbft

-u_

æsÆju{

sf]

Ohfht

kqk|fKt

a}+sdf

rNtL

vftfdf

/x]sf]

df}Hbft

-3_

v'b dfu{:y gub -ª_ ;/sf/L

C0fkq

÷art

kqsf]

;fFjf

e'QmfgL

/sd

-r_

s'n

/sd

-v_ =

[u

+3+

ª+r]

clgjfo{

df}Hbft

u0fgf ug]{

cjlwsf]

7Ls b'O{

xKtf

cufl8sf]

xKtf

/sd

gf]6

sf]ifdf

hDdf

ul/Psf]

/sd

-!_

gf]6

sf]ifaf6

lemlsP

sf]

/sd

-@_

cGo

-#_

s'n

-!–@

+#_

cfOtaf/ cfOtaf/

;f]daf/ ;f]daf/

d+unaf/ d+unaf/

a'waf/ a'waf/

ljxLaf/ ljxLaf/

z'qmaf/ z'qmaf/

zlgjf/ zlgjf/

cfOtaf/

;f]daf/

d+unaf/

a'waf/

ljxLaf/

z'qmaf/

zlgjf/

s'n

cf};t -c_

ljj/0f k]z ug]{ clws[tM

x:tfIf/ M

gfd / y/ M

bhf{ M

gf]6M clgjfo{ df}Hbft u0fgf ug]{ cjlwsf] 7Ls b'O{ xKtf cufl8sf] xKtf eGgfn] df}Hbft sfod ug'{kg]{ b'O xKtf cjlwsf] klxnf] lbg-

cfOtjf/_ sf] 7Ls b'O{ xKtf cuf8L-cfOtjf/_ sf] lbg b]lv z'? x'g] xKtf ;Demg' kb{5 . pbfx/0fsf] nflu @)&#÷^÷@ ut] b]lv

* ut] ;Ddsf] cf};t lgIf]ksf cfwf/df @)&#÷^÷!^ ut] b]lv @( ut] ;Dd cf};t df}Hbft sfod ug'{kg]{5 .

274

Ohfhtkqk|fKt ;+:yfsf nflu g]= /f a}+s lgb]{zg kmf=g+= !#=@

j}wflgs t/ntf cg'kft -SLR_ ;DaGwL ljj/0f

-dfl;s_

@) === ;fn ==================== dlxgf .

ut]

;/sf/

L

;'/If0f

kqdf

u/]sf]

nufgL

clgjfo{

df}Hbft

k|of]hgf

y{ g]kfn

/fi6«

a}+s÷æv

Æ / æuÆ

ju{sf

;+:yfsf]

xsdf

jfl0fHo

a}+s

;d]tdf

/x]sf]

/sd

**

9's'6L

df

/x]sf]

gub

df}Hb

ft

dfu]s

f

jvt

k|fKt

x'g]

/sd

***

cGt/f{li6«

o ljQLo

;+:yfåf/f

g]kfnL

d'b|fdf

hf/L

ePsf]

C0fkq

cfly{s

k'g?4f

/

sf]ifdf

hDdf

ul/Ps

f] /sd

s'n

j}wflg

s

t/nt

f

ut]

;/sf/

L

;'/If0f

kqdf

u/]sf]

nufgL

clgjfo{

df}Hbft

k|of]hgf

y{ g]kfn

/fi6«

a}+s÷æv

Æ/ æuÆ

ju{sf

;+:yfsf]

xsdf

jfl0fHo

a}+s

;d]tdf

/x]sf]

/sd

**

9's'6L

df

/x]sf]

gub

df}Hb

ft

dfu]sf

jvt

k|fKt

x'g]

/sd

***

cGt/f{l

i6«o

ljQLo

;+:yfåf

/f

g]kfnL

d'b|fdf

hf/L

ePsf]

C0fkq

cfly{s

k'g?4f

/

sf]ifdf

hDdf

ul/P

sf]

/sd

s'n

j}wflg

s

t/n

tf

! !&

@ !*

# !(

$ @)

% @!

^ @@

& @#

* @$

( @%

!) @^

!! @&

!@ @*

!# @(

!$ #)

!% #!

!^ #@

sfod u/]sf] cf};t j}wflgs t/ntf -s_

cl3Nnf] dlxgfsf] cGTodf /x]sf] :jb]zL lgIf]k bfloTj -v_

sfod ug'{ kg]{ j}wflgs t/ntf cg'kft -u_Ö-v_ x %

a9L÷gk'u /sd -3_ Ö -s_—-u_

**

o; a}+ssf] ;fwf/0f vftfdf ePsf] df}HbftnfO{ dfq clgjfo{ df}Hbftdf u0fgf ul/g] 5 . o; a}+sdf ljz]if k|of]hgsf] nflu

vf]lnPsf] ljz]if vftf tyf ljb]zL d'b|f vftfdf /x]sf] /sdnfO{ o; k|of]hgsf] nflu u0fgf ul/g] 5}g . ;fy}, j}wflgs

t/ntfdf clgjfo{ df}Hbft /sd u0fgf ubf{ dlxgfe/sf] cf};t df}Hbft /sd ;dfj]z ug'{ kg]{5 .

***

/fli6«o:t/ afx]ssf ljQLo ;+:yfx?n] dfu]sf jvt k|fKt x'g] u/L cGo a}+s tyf ljQLo ;+:yfx?df /fv]sf] /sd eGg] a'em\g'

kb{5 .

ldltM clws[tM

275

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= !$÷)&$

zfvf÷sfof{no vf]Ng] ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] zfvf÷sfof{no vf]Ng] Joj:yfsf ;DaGwdf

g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 M–

!= zfvf÷sfof{no vf]Ng] ;DaGwL Joj:yf

-s_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] zfvf sfof{no vf]Ng o; a}+ssf] k'j{ :jLs[lt lng'kg]{5 .

t/, sf7df08f} pkTosf, dxfgu/kflnsf jf pk dxfgu/kflnsf jf gu/kflnsfsf s]Gb| afx]ssf

:yfgdf zfvf vf]Ng o; a}+ssf] :jLs[lt lng' kg]{ 5}g . o; Joj:yf adf]lhd a}+s tyf ljQLo ;+:yfsf]

;~rfns ;ldltaf6 zfvf vf]Ng lg0f{o ePsf] ldltn] & lbg leq o; a}+snfO{ hfgsf/L u/fpg' kg]{5 .

-v_ b]xfosf] cj:yf k'/f u/]sf Ohfhtkqk|fKt ;+:Yffn] cfˆgf] sfo{If]q leq gofF zfvf sfof{no vf]Ng

;Sg]5g\M

-c_ zfvf lj:tf/ ug{sf nflu k|:tfljt :yfg ljQLo ?kn] ;DefJo /x]sf] :ynut cWoog

k|ltj]bg tof/ ug'{ kg]{ .

-cf_ o; a}+ssf] gLltut Joj:yf tyf lgb]{zg adf]lhd tf]lsPsf] Go'gtd r'Qmf k'FhL sfod u/]sf]

.

-O_ o; a}sjf6 Ohfhtkq k|bfg ubf{ tf]lsPsf zt{x? k'/f ug{'sf ;fy} zfvf vf]Ng' cufl8sf]

q}dfl;s ljQLo ljj/0fdf o; a}+sn] tf]s]sf] k'FhLsf]if k'/f u/]sf] .

-O{_ zfvf sfof{nodf ;'rgf cfbfg k|bfg ug{sf] nflu g]6jls{Ë (Networking) u/L jf ljB'tLo

dfWodjf6 s]Gb|Lo sfof{nodf ;'rgf k|0ffnLdf tTsfn cfj4 x'g ;Sg] Joj:yf u/]sf] .

-p_ 7Ls cl3Nnf] qodf;df lgliqmo shf{{ (NPL) % k|ltzteGbf a9L gePsf] .

-pm_ ;DalGwt ;+:yfsf] ;~rfns ;ldltaf6 zfvf sfof{no :yfkgf÷;~rfng ug]{ ;DaGwL lg0f{o

ePsf] x'g' kg]{ . ;~rfns ;ldltn] lg0f{o u/]sf] ldltn] !% lbgleq o; a}+s ;dIf ;+nUg

cg';"rL !$=! adf]lhdsf] 9fFrfsf] kmf/d e/L :jLs[ltsf] nflu cfj]bg lbg' kg]{ . o; a}+saf6

:jLs[lt kfPsf] ldltn] 5 dlxgfleqdf zfvf sfof{no vf]nL sf/f]af/ ;~rfng ul/ ;Sg' kg]{ .

-u_ s'g} lhNnfleq % jf ;f]eGbf a9L a}+lsË OsfO{ ePsf] cj:yf /x]tfklg s'g} ufFp ljsf; ;ldlt jf

gu/kflnsfdf s'g} klg a}+lsË sf/f]af/ ug]{ OsfO{ gePsf] ljz]if Joj:yf cGtu{t ;+:yfkgf eO{

ljQLo sf/f]af/ ;~rfng ul//x]sf ljQLo ;+:yfx?n] zfvf sfof{no tyf cGo s'g} lsl;dsf] yk

sfof{no vf]Ng kfpg] 5}g .

t/, o;/L ljz]if Joj:yf cGtu{t :yfkgf ePsf ljQLo ;+:yfsf] sfo{If]q cGtu{tsf] uf=lj=;= jf

gu/kflnsfdf cGo s'g} a}+s jf ljQLo ;+:yfsf] zfvf sfof{no g/x]sf] cj:yfdf o; a}+ssf]

:jLs[lt lnO{ zfvf sfof{no vf]Ng o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .

-3_ zfvf ÷sfof{no vf]Ng] lg0f{o ubf{ jf ;~rfngsf] ;dodf dfly plNnlvt zt{ tyf Joj:yfx? k'/f

gePsf / Joj:yfkg ;'wf/sf] k|lqmofdf /x]sf ;+:yfx?n] laz]if cj:yfdf o; a}sn] tf]lslbPsf]

zt{x?sf] clwgdf /xL zfvf sfof{no÷cGo sfof{no :yfkgf ug{ kfpg]5 .

-ª_ zfvf lj:tf/ ug{ :jLs[lt k|bfg ubf{ k|:tfljt If]qsf] Jofj;flos sf/f]af/, a}+lsË ;]jfsf] kx'Fr tyf

pQm a}+s jf ljQLo ;+:yfaf6 s[lif, phf{, ko{6g / n3' pBdsf] If]qdf shf{ k|jfxdf x'g ;Sg]

276

j[l4sf] l:ylt emNsg] u/L k]z ul/Psf] ;DefJotf cWoog k|ltj]bg ;d]tnfO{ cfwf/ agfOg] 5 .

zfvf :yfkgfsf] nflu k]z ul/g] ;DefJotf cWoog k|ltj]bgdf k|:tfljt zfvf :yfkgfsf nflu x'g]

k'FhLut tyf cGo vr{x?, tLg jif{leqdf ;f]xL ;+:yfsf] cGt/zfvf Aofh cfDbfgL afx]ssf a}+lsË

sf/f]af/af6 k|:tfljt zfvf d'gfkmfdf ;+rflnt x'g ;Sg] cfwf/ ;d]t ;dfj]z ug'{ kg]{5 .

-r_ æsÆ ju{ / /fli6«o:t/sf ævÆ ju{sf Ohfhtkqk|fKt ;++:yfx?n] a}+s tyf ljQLo ;+:yfx¿sf]

pkl:ylt Go'g /x]sf tf]lsPsf !$ lhNnfdf zfvf vf]n]df ;b/d'sfddf ?= %) nfv;Dd /

;b/d'sfdeGbf aflx/ ¿= ! s/f]8;Dd o; a}+saf6 z'Go Aofhb/df shf{ ;'ljwf pknAw u/fpg

;lsg] 5 . t/, k|d'v /fhdfu{ / ;f];Fu hf]l8Psf uf=lj=;=÷gu/kflnsfdf vf]lng] zfvfsf] nflu

o:tf] ;'ljwf pknAw u/fOg] 5}g . z'Go Aofhb/df shf{ k|jfx ;DaGwL k|lqmofut Joj:yf, @)^&

tyf td;'s cg';"rLdf ;+nUg ul/Psf] 5 .

o; Joj:yf adf]lhd z'Go Aofhb/df shf{ lng rfxg] jfl0fHo a}+sx?n] o; a}+saf6 hf/L lgb]{zg

adf]lhd s[lif / phf{ If]qdf ug'{kg]{ nufgL k'/f u/]sf] cj:yfdf dfq o:tf] shf{ ;'ljwf pknAw

u/fOg] 5 .

-5_ sf7df8f}+ pkTosf aflx/ b]xfo adf]lhd tLgj6f zfvf vf]nL ;~rfngdf NofP kZrft dfq

sf7df8f}+ pkTosfleq Ps zfvf vf]Ng :jLs[lt k|bfg ug{ ;lsg] 5 . pkTosf leq zfvf vf]Ng

lgj]bg k]z ubf{ o;/L vf]lng] zfvfsf] nflu aflx/ vf]lnPsf zfvfx?sf] ljj/0f k]z ug'{kg]{5 . ;fy},

pkTosfleq zfvf vf]Ng :jLs[lt lbFbf rqmky aflx/ tyf uf=lj=;=x?df vf]Ng k|fyldstf lbOg] 5 .

-c_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx¿sf] pkl:ylt Go'g /x]sf tf]lsPsf !$

lhNnfdf sDtLdf Ps zfvf /

-cf_ sf7df08f} pkTosf aflx/ cGoq b'O{ zfvf . o; dWo] lhNnf ;b/d'sfd tyf gu/kflnsf

eGbf aflx/ sDtLdf Ps zfvf x'g'kg]{5 .

t/, pko'{Qm Joj:yfn] b]xfo adf]lhdsf :yfgdf zfvf lj:tf/ ug{ afwf k'¥ofPsf] dflgg] 5}g .

/fli6«o:t/sf ;+:yfx? afx]ssf Ohfhtkqk|fKt ;+:yfx?sf] xsdf cfˆgf] :jLs[t

sfo{If]qleq zfvf sfof{no :yfkgf ug{ .

æsÆ ju{sf Ohfhtk|qk|fKt ;++:yfsf] ?kdf :yflkt gofF a}+ssf] sf7df08f}+ pkTosfleq

s]Gb|Lo sfof{no÷skf]{/]6 sfof{no / Pp6f zfvf sfof{no :yfkgf ug{ .

cfoft lgof{t Jofkf/sf nflu k|d'v eG;f/ gfsf dflgPsf sfFs/le§f, lj/f6gu/, jL/u+h,

e}/xjf, g]kfnu+h / wgu9Ldf Ps÷Psj6f zfvf sfof{no :yfkgf ug{ .

-h_ s'g} Ohfhtkqk|fKt a}s jf ljQLo ;+:yfn] o; a}+saf6 ;d:ofu|:t 3f]if0ff ul/Psf a}+s jf ljQLo

;+:Yffsf] zfvf vl/b ug]{ ePdf b'j} ;+:yfn] k|rlnt sfg'g tyf cfˆgf] cfly{s k|zf;g

ljlgodfjnLsf] clwgdf /xL zfvf vl/b laqmL ug{ ;Sg]5g\ . sf7df08f} pkTosf nufot cGo s'g}

klg :yfgdf cjl:yt ;d:ofu|:t a}+s tyf ljQLo ;+:yfsf] zfvf sfof{no vl/b u/L ;~rfng

u/]df zfvf vl/b ug]{ a}+s tyf ljQLo ;+:yfnfO{ dfly pNn]lvt v08 -5_ sf] Joj:yf clgjfo{ x'g]

5}g .

t/ o; a}+saf6 ;d:ofu|:t 3f]if0ff geO{ ljz]if lgu/fgLdf /x]sf a}+s jf ljQLo

;+:yfsf] zfvf sfof{no vl/b laqmL ;DaGwdf o; a}+ssf] k'j{ :jLs[lt lnP/ dfq ug{÷u/fpg ;lsg]

5 .

-em_ o; lgb]{zgsf] k|of]hgsf nflu ef]hk'/, cf]vn9+'uf, dgfª, ?s'd, ;Nofg, h'Dnf, d'u', x'Dnf,

sflnsf]6, 8f]Nkf, hfh/sf]6, aemfª, afh'/f, / bfr'{nf u/L !$ lhNnfx?nfO{ a}+s tyf ljQLo

;+:yfx¿sf] pkl:ylt Go'g /x]sf lhNnfx? egL tf]lsPsf] 5 .

-`_ g]kfn ;/sf/sf] ah]6 jQmJodf pNn]v eP adf]lhd ul/aLsf] uxgtf t'ngfTds ?kdf a9L ePsf k;f{,

af/f, /f}tx6, ;nf{xL, dxf]Q/L, wg'iff, l;/fxf / ;Kt/Lsf] cg';"rL !$=$ df pNn]lvt blIf0fL ;LdfjtL{

If]qsf ufpF ljsf; ;ldlt / gu/kflnsfx? tyf pRr ul/aLdf /x]sf tf]lsPsf bz lhNnfdf cGo a}+s

ljQLo ;+:yf gePsf uf=lj=;= tyf ahf/ s]Gb|x?df zfvf vf]Ng o; a}+ssf] k"j{ :jLs[t lng' kg]{ 5}g .

o;/L zfvf vf]Nbf a}+s tyf ljQLo ;+:yfsf] ;+rfns ;ldltn] lg0f{o u/L ;f] lg0f{o ePsf] ldltn] !%

lbg leq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGwt ;'kl/j]If0f ljefunfO{ hfgsf/L

277

u/fpg' kg]{5 . a}s tyf ljQLo ;+:yfsf] ;+rfns ;ldltn] lg0f{o u/]sf] ldltn] tLg dlxgfleq zfvf

sfof{no vf]nL ;Sg' kg]{5 .

-6_ Ohfhtkqk|fKt ;+:yfx?n] zfvf sfof{nox?sf] sfdsf/afxLsf] cg'udg, lg/LIf0f, cfGtl/s

n]vfk/LIf0f nufot cGo k|zf;lgs sfo{x? ug]{ u/L If]qLo sfof{no :Yffkgf ug{ ;Sg]5g\ . o;/L

If]qLo sfof{no :yfkgf ubf{ lgDgfg';f/sf] Joj:yf÷k|lqmof kfngf ug'{ kg]{5 .

-!_ Ps If]qLo sfof{no cGtu{t sDtLdf !) j6f zfvf sfof{nox? /xg] Joj:yf ug'{ kg]{5 . ;f]

dWo] $) k|ltzt zfvf sfof{nox? u|fdL0f :yfgdf ;~rfngdf /x]sf] x'g' kg]{5 . ljutdf

o; a}+ssf] :jLs[lt lnO{ jf glnO{ ;~rfng ul/Psf If]qLo sfof{nosf] xsdf @)&$ c;f/

d;fGtleq o; Joj:yf adf]lhd zfvf tyf u|fdL0f zfvf sfod ul/;Sg' kg]{5 .

-@_ Ps} lhNnf÷c~rn÷If]qleqsf zfvf sfof{nox?nfO{ Pp6} If]qLo sfof{nosf] dftxtdf /fVg'

kg]{5 .

-#_ If]qLo sfof{non] cfkm" dftxtsf zfvf sfof{nox?sf] sfdsf/afxLsf] cg'udg, lg/LIf0f tyf

n]vfk/LIf0fsf cltl/Qm s]Gb|Lo sfof{non] tf]lslbPsf cGo sfo{x? h:t}M cfkm"nfO{ tf]lsPsf]

;Ldfleqsf] zfvf sfof{nox?af6 k|fKt shf{ kmfOn cWoog u/L :jLs[tsf] lg0f{o lng],

s]Gb|Lo sfof{noaf6 k|fKt d;nGbsf] Joj:yfkg ug]{, dftxtsf zfvf sfof{nox?df ljt/0f

ug]{, gofF zfvf sfof{nosf] nflu ;DefJotf cWoog u/L k|ltj]bg tof/ ug]{ nufotsf cGo

k|zf;lgs sfo{x? ;d]t ug{ ;Sg]5 .

-$_ If]qLo sfof{noaf6 a}+lsË sf/f]af/ ug{÷u/fpg kfOg] 5}g .

-%_ If]qLo sfof{no vf]Ng' k"j{ ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] ;f] sfof{no

vf]Ng] ;DaGwdf lg0f{o ug'{ kg]{5 .

-^_ If]qLo sfof{no ;~rfngdf cfPsf] !% lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg

ljefu tyf ;DalGwt ;'kl/j]If0f ljefunfO{ hfgsf/L u/fpg' kg]{5 .

@= s]Gb|Lo sfof{no, zfvf jf s'g} lsl;dsf] sfof{no aGb ug{], :yfgfGt/0f ug]{, ufEg] tyf 7]ufgf kl/jt{g

;DaGwL Joj:yf

-s_ Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] k'j{ :jLs[lt lagf zfvf jf s'g} klg lsl;dsf] sfof{no aGb

ug{ jf :yfgfGt/0f ug{ jf ufEg kfpg] 5}gg\ .

t/, @)&@ a}zfvsf] e"sDkaf6 clt k|efljt sf7df8f}+ pkTosf afx]ssf lhNnfx?df /x]sf

Ohfhtkqk|fKt ;+:yfsf zfvf :jLs[t :yfgdf /xg c;'ljwf x'g uPdf ;f]xL lhNnfsf] cGo

pko'Qm :yfgdf To:tf] zfvf :yfgfGt/0f ug{ o; a}+ssf] k"j{ :jLs[lt lng' kg]{ 5}g .

-v_ Ohfhtkqk|fKt ;+:yfn] dxfgu/kflnsf, pk– dxfgu/kflnsf / gu/kflnsfsf] ;f]xL j8fleq tyf

uf=lj=;=sf] xsdf ;f]xL uf=lj=;=leq zfvf sfof{no :yfgfGt/0f ug'{ k/]df Ohfhtkqk|fKt ;+:yfsf]

;~rfns ;ldltsf] lg0f{ofg';f/ :yfgfGt/0f u/L & lbgleq ;f]sf] hfgsf/L o; a}+snfO{ lbg' kg]{5 .

-Uf_ Ohfhtkqk|fKt ;+:yfn] s]Gb|Lo÷/lhi68{ sfof{no -skf]{/]6 sfof{no_ sf] 7]ufgf kl/jt{g ug{ jf

:yfgfGt/0f ug{ rfx]df o; a}ssf] :jLs[lt lnO{ k|rlnt sfg'gsf] clwgdf /xL cfˆgf] k|aGwkq tyf

lgodfjnLdf ;+zf]wg u/L ug{ ;Sg] 5g\ .

#= zfvf÷pkzfvfx? k'j{jt :yfgdf sfod ug]{ ;DaGwdf

ljutdf ;'/Iffsf] sf/0faf6 o; a}+ssf] :jLs[lt lnO{÷glnO{ o; a}+snfO{ ;"rgf dfq lbP/ aGb ul/Psf÷

uflePsf zfvf÷pkzfvfx? k"j{jt ?kdf ;~rfng ug{ o; a}+ssf] :jLs[lt lnO/xg' kg]{5}g . o;/L k"j{jt\

?kdf ;~rfng eP kl5 ;f] sf] hfgsf/L & lbgleq o; a}+snfO{ lbg' kg]{5 .

;fy}, åGåsfndf lj:yflkt ePsf a}+ssf zfvf k'g:{yfkgfnfO{ k|efjsf/L agfpg To:tf :yfgdf b'Oj6f zfvf

k'g:yf{kgf u/]sf] cj:Yffdf sf7df08f} pkTosfleq o; a}+ssf] :jLs[lt lnO Ps zfvf vf]Ng ;lsg]5 . .

$= sfof{no ;do ;DaGwL Joj:yf

g]kfn /fi6« a}+s v'n]sf] lbg / ;dodf Ohfhtkqk|fKt ;+:yfx?n] clgjfo{ ?kdf cfˆgf] sfof{no ;~rfng ug'{

kg]{5 . t/, Ohfhtkqk|fKt ;+:yfx?n] g]kfn /fi6« a}+s v'n]sf] lbg / ;dosf cltl/Qm ;do tyf cGo ljbfsf

278

lbg / ;dodf cfˆgf] sf/f]af/ ;~rfng ug'{ k/]df o; a}ssf] a+}+s tyf ljQLo ;+:yf lgodg ljefu /

;DalGwt ;'kl/j]If0f ljefudf ;f]sf] k'j{ hfgsf/L lnlvt ?kdf lbO{ sf/f]af/ ;~rfng ug{ ;Sg] 5g\ .

%= PS;6]G;g sfp06/ ;DaGwL Joj:yf

Ohfhtkqk|fKt ;+:yfx?n] PS;6]G;g sfp06/ vf]Ng] ;DaGwdf b]xfo cg';f/sf] zt{x? k'/f ug'{

kg]{5 M–

-s_ o; a}+sn] tf]s]sf] Go'gtd k'FhLsf]if sfod u/]sf] .

-v_ o; a}+sn] tf]s]sf zfvf sfof{no :yfkgfsf] nflu cfjZos kg]{ Go'gtd zt{x? h:t} k'FhL of]hgf

cg';f/sf] Go'gtd r'Qmf k'FhL, lgliqmo shf{ cg'kft nufotsf zt{x? k'/f u/]sf] .

-u_ dxfgu/kflnsf / pkdxfgu/kflnsf afx]ssf If]qdf dfq PS;6]G;g sfp06/ vf]Ng ;lsg] 5 . t/,

Jofkfl/s pT;j, d]nf, k]G;g ljt/0f tyf cfjlws÷3'DtL ahf/ ;~rfng x'g] :yndf a9Ldf #%

lbgsf] nflu lgIf]k ;+sng, r]ssf] e'QmfgL / ljb]zL d'b|fsf] ;6xL sfo{ dfq ug]{ u/L o; a}+snfO{

k'j{ hfgsf/L lbO{ To:tf] PS;6]G;g sfp06/ vf]Ng ;lsg]5 .

-3_ v08 -u_ df plNnlvt If]qafx]ssf :yfgdf Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] k'j{ :jLs[lt lnO{

PS;6]G;g sfp06/ vf]Ng ;Sg]5g\ o;/L vf]lnPsf PS;6]G;g sfp06/af6 lgIf]k ;+sng,

/]ld6\ofG;sf] e'QmfgL / lgIf]k vftfaf6 e'QmfgL ug{] sfo{ dfq ug{ kfOg]5 . ljb]zL d'b|fsf]

vl/b÷laqmL sfo{sf] xsdf o; a}+ssf] ljb]zL ljlgdo ljefusf] Ohfhtkq cfjZos kg{]5 .

-ª_ Ohfhtkqk|fKt ;+:yfnfO{ o; a}ssf] k'j{ :jLs[lt k|fKt u/L cbfnt kl/;/, c:ktfn, ;}lgs Aof/]s,

ljZjljBfno, SofDk;, ljBfno, ;/sf/L sfof{no, cf}Bf]lus If]q, ljb]zL s'6g}lts lgof]ux?sf]

xftfleq tyf ljb]zdf sfd ug]{ g]kfnLsf] nflu k]G;g ljt/0f tyf /fhZj ;+sng÷;/sf/L sf/f]af/

;~rfng ug]{ k|of]hgsf] nflu vf]lng] sfp06/x?af6 :jb]zL d'b|fdf lgIf]k ;+sng tyf e'QmfgL ug{

afx]s cGo s'g} klg ljQLo sf/f]af/ ug{ gkfOg] u/L PS;6]G;g sfp06/ ;~rfng ug{ :jLs[lt

k|bfg ug{ ;lsg]5 .

;fy}, o;/L vf]l+ng] PS;6]G;g sfp06/ ;DaGwL :jLs[lt k|bfg ubf{ v08 -u_ sf] Joj:yf nfu" x'g]

5}g .

-r_ zfvf sfof{no :yfkgf÷lj:tf/ ug{ tf]lsPsf zt{x? k'/f u/]sf Ohfhtkqk|fKt ;+:yfx?n] o;

a}+ssf] k'j{:jLs[lt k|fKt u/L j}b]lzs /]ld6\ofG; /sd e'QmfgL ug]{ k|of]hgsf] nflu /]ld6\ofG;

e'QmfgL sfp06/ ;~rfng ug{ ;Sg]5g\ .

-5_ Ohfhtkqk|fKt ;+:yfn] PS:6]G;g sfp06/sf] nflu ;DalGwt zfvf tf]Sg' kg]{5 .

-h_ rfn' tyf ljut cfly{s jif{df ljkGg ju{ shf{ ;DaGwL s'g} hl/jfgf÷sf/jfxL ul/Psf ;+:yfx?

PS;6]G;g sfp06/ :yfkgf ug{ cof]Uo x'g]5g\ .

-em_ PS:6]G;g sfp06/ zfvfdf kl/jt{g x'g] ePdf zfvf :yfkgf ;DaGwL gLltut k|lqmof k'/f ug'{

kg]{5 .

-`_ o; a}+saf6 Ohfhtkqk|fKt cGo a}+s tyf ljQLo ;+:yfx?sf] pkl:ylt gePsf] :yfg÷a:tLdf

PS:6]G;g sfp06/ vf]Ng k|fyldstf lbOg] 5 .

^= ;Dks{÷k|ltlglw sfof{no ;DaGwL Joj:yf

b]xfosf cj:yf k'/f u/]sf æsÆ ju{sf a}+sx?n] o; a}+ssf] :jLs[lt lnO{ ljb]zdf ;Dks{÷k|ltlglw sfof{no

vf]Ng ;Sg] 5g\M–

-s_ o; a}+sn] tf]s]sf] Go'gtd r'Qmf k'FhL k'/f u/]sf] .

-v_ ljut Ps jif{ b]lv lgoldt ?kdf o; a}+sn] tf]s]sf] k'FhLsf]if sfod u/]sf] .

-u_ ljut tLg jif{b]lv lgliqmo shf{ cg'kft % k|ltzteGbf sd /x]sf] .

-3_ ;+:yf / ;+:yfsf ;~rfnsnfO{ o; a}{+saf6 s'g} sf/jfxL ul/Psf] eP To:tf] sf/jfxL ePsf] ^

dlxgf k'/f eO;s]sf] .

279

dfly plNnlvt of]Uotf k'u]sf OR5's a}+sn] ;j{k|yd ;}4flGts ;xdltsf] nflu o; a}+s ;dIf cfj]bg

ug'{ kg]{5 . o;/L cfj]bg ubf{ b]xfo adf]lhdsf sfuhftx? k]z ug'{ kg]{5M

-s_ ;~rfns ;ldltsf] lg0f{o .

-v_ ;DalGwt b]zsf] lgofds lgsfosf] gLltut Joj:yf / ;f]sf] kfngf ug{ ;Sg] ;DaGwdf a}+ssf]

tkm{af6 ul/Psf] :j3f]if0ff .

-u_ ;+efJotf cWoog k|ltj]bg .

-3_ ljut # jif{sf] jflif{s ljQLo ljj/0f .

pko{'Qm adf]lhd k]z x'g cfPsf] sfuhft cWoog u/L ;Dks{÷k|ltlglw sfof{no vf]Ng] ;}4flGts

;xdlt k|bfg ug{ dgfl;j b]lvPsf] v08df ^ dlxgfleq ;DalGwt b]zsf] lgofds lgsfoaf6

;Dks{÷k|ltlglw sfof{no vf]Ng] :jLs[lt k|fKt u/L clGtd :jLs[ltsf] nflu o; a}+s ;dIf cfj]bg ug'{

kg]{ u/L cjlw tf]sL ;}4flGts ;xdlt k|bfg ul/g] 5 . clGtd :jLs[ltsf] nflu cfj]bg k]z x'g cfPdf

a}+sn] cfjZos hfFra'em u/L b]xfosf zt{ tyf cGo cfjZos yk zt{ ;d]t tf]sL clGtd :jLs[lt

k|bfg ug{] 5 .

-s_ clGtd :jLs[lt k|fKt u/]sf] ^ dlxgfleq To:tf] ;Dks{÷k|ltlglw sfof{no vf]nL sfof{no

;~rfng ul/;Sg' kg]{5 / ;f]sf] hfgsf/L o; a}+snfO{ lbg' kg]{5 .

-v_ ;Dks{÷k|ltlglw sfof{no ;~rfngsf] nflu x'g] ljb]zL d'b|f vr{sf] nflu o; a}+ssf] ljb]zL

ljlgdo Joj:yfkg ljefuaf6 :jLs[lt lng' kg]{5 .

&= 3'DtL a}+lsË;]jf ;DaGwL Joj:yf

Ohfhtkqk|fKt æsÆ ju{ / /fli6«o:t/sf ævÆ / æuÆ ju{sf ;+:yfx?n] a}+lsË ;'ljwfsf] kx'Fr gePsf]

:yfgdf b]xfosf] gLltut Joj:yf tyf zt{x?sf] clwgdf /xL ;jf/L ;fwgdf sfof{no /fv]/ 3'DtL

a}+lsË;]jf ;~rfng ug{ ;Sg]] 5g\ .

!= 3'DtL a}+lsË ;]jf sf7df08f}+ pkTosfsf] dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsf afx]s

b]ze/ s'g} klg :yfgdf cfˆgf] a}+ssf] s'g} lghssf] zfvfnfO{ ;Dks{÷lgoGq0f sfof{no tf]s]/

;~rfng÷sfof{Gjog ug'{ kg]{5 .

@= 3'DtL a}+lsË;]jfdf ;+nUg x'g] gub, dfu{:y gub -Cash in Transit_, ;jf/L ;fwg, sd{rf/L tyf cGo

;DklQsf] aLdf u/]sf] x'g' kg]{5 .

#= ;DalGwt a}+s tyf ljQLo ;+:yfn] of] ;]jf ;~rfng ubf{ cfOkg]{ ;'/Iff k|0ffnL nufotsf ;Dk"0f{

hf]lvd klxrfg / Joj:yfkg cfkm}+n] ug{' kg]{5 .

$= 3'DtL a}+lsË;]jf pknAw u/fP afkt ljBdfg k|rlnt ;]jf z'Ns afx]s cGo s'g}klg ;]jfz'Ns

;]jfu|fxL;Fu lng kfOg] 5}g . sf/f]af/sf] ljj/0f / k|efj u|fxssf] vftfdf tTsfn emNsg] Joj:yf

ug'{ kg]{5 .

%= 3'DtL a}+lsË ;]jf pknAw u/fpg] :yfg cflbsf] ;DaGwdf cfjZostf cg';f/ g]kfn ;/sf/sf]

;DalGwt lgsfo jf clwsf/Lsf] :jLs[lt lng' kg]{5 . cfjZostfg';f/ :yfgLo k|x/L, k|zf;g;Fu

t'?Gt ;Dks{ ug{÷u/fpg ;Sg] u/L cfw'lgs ;+rf/ ;fwgsf] ;'ljwf x'g' kg]{5 .

^= ;'/Iff l:ylt tyf :yfg ljZf]if x]/L 3'DtL a}+lsË ;]jf ;~rfng ug{ rfxg] ;+:yfn] sf/f]af/ /sdsf]

;Ldf cfkm}+ lgwf{/0f ug{ ;Sg] 5g\ .

&= 3'DtL a}+ls+usf] dfWodaf6 g]kfnL ?k}+ofdf dfq lgIf]k tyf e'QmfgL ;]jf k|bfg ug'{ kg]{5 .

*= 3'DtL a}+lsË ;]jf pknAw u/fOg] :yfgdf xltof/ ;lxtsf] ;'/Iff uf8{ x'g' kg]{5 .

(= a}+ssf] cfGtl/s n]vfk/LIf0f ljefun] 3'DtL a}+lsËsf/f]af/nfO{ ;'/lIft agfpg lglZrt dfkb08

agfO{ cfGtl/s n]vfk/LIf0fdf ;f] ;DaGwL sf/f]af/nfO{ ;d]t ;d]6\g' kg]{5 .

!)= 3'DtL a}+lsË;]jf ;~rfng ug]{ ;+:yfn] u|fxssf] lgIf]k ;DaGwL sf/f]af/ tyf /]ld6\ofG; ;]jf pknAw

u/fpg] afx]ssf cGo ;]jf ;'ljwf k|bfg ug{ kfOg] 5}g .

280

!!= ;DalGwt a}+s tyf ljQLo ;+:yfn] of] ;]jf ;~rfng ubf{ k|of]u ug]{ ;jf/L ;fwgdf cfjZos ;]jf

k|bfg ug{ k"jf{wf/ / ;'rgf k|0ffnL h8fg u/]sf] x'g' kg]{5 .

!@= 3'DtL a}+lsË;]jfdf hfg] sd{rf/Ln] :jLs[t ef}uf]lns If]qdf dfq uPsf] k|dfl0ft x'g] ;jf/L ;fwgsf]

nu a's tyf cGo sfuhft tof/ ug'{ kg]{5 .

!#= a}+ssf] Network / Database k"0f{ ;'/lIft x'g' kg]{5 . k|fljlws Joj:yfkgdf s'g} ;d:of cfO{ lgIf]k

tyf e'QmfgL sf/f]af/ k|efljt eO{ Database Iflt ePdf ;f] Ifltsf] k"0f{ hjfkmb]lxtf ;DalGwt a}+s

tyf ljQLo ;+:yfsf] g} x'g]5 .

!$= Software Data nfO{ ;+:yfsf] s]Gb|Lo ;'rgf k|0ffnLdf tTsfn k|jfx / ;'rgf ljlgdo ug{ Joj:yf

ldnfpg' kg]{5 .

!%= 3'DtL a}+lsË sf/f]af/ ug]{ ;DaGwL lg0f{o ;DalGwt a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltaf6

ePsf] x'g' kg]{5 .

!^= dfly plNnlvt zt{x?, cGo k|rlnt sfg'g / o; a}+ssf] lgb]{zgsf] clwgdf /xL o; a}+ssf]

k'j{:jLs[lt lnP/ dfq 3'DtL a}+lsË ;]jf k|bfg ug{ ;lsg] 5 .

*= ;Lldt a}+lsË OsfO{ -Limited Banking Outlets_ ;DaGwL Joj:yf

Ohfhtkqk|fKt ;+:yfx?n] ;Lldt a}+lsË OsfO{ (Limited Banking Outlets) sf] ?kdf sfof{no -lgoldt

?kdf sd{rf/L v6fO{ jf tf]lsPsf] lbgdf sd{rf/L v6fO{ ;]jf k|bfg ug{]_ :yfkgf u/L b]xfosf] gLltut

Joj:yf tyf zt{x?sf] clwgdf /xL a}+lsË ;]jfsf] kFx'r gk'u]sf -sf7df08f}+ pkTosf, b]zsf cGo pk–

dxfgu/kflnsf÷gu/kflnsf afx]ssf_ If]qx?df ;Lldt a}+lsË OsfO{ dfkm{t a}+lsË ;]jf k|bfg ug{ ;Sg]

5g\ .

gLltut Joj:yf tyf zt{x?M

;Lldt a}+lsË ;]jf pknAw u/fpg] ;DaGwL lg0f{o ;DalGwt ;+:yfsf] ;~rfns ;ldltaf6 ePsf] x'g'

kg]{5 .

;Lldt a}+lsË OsfO{ dfkm{t ;]jf k|bfg ug{ rfxg] ;+:yfn] sf/f]af/ /sdsf] ;Ldf cfkm}+ lgwf{/0f ug{

;Sg] 5g\ .

;DalGwt ;+:yfn] of] ;]jf ;~rfng ubf{ cfOkg]{ ;'/Iff k|0ffnL nufotsf ;Dk"0f{ hf]lvd klxrfg /

Joj:yfkg cfkm}+n] ug{' kg]{5 .

;Lldt a}+lsË ;]jf pknAw u/fOg] :yfgdf kof{Kt ;'/Iffsf] Joj:yf ug'{ kg]{5 .

;Lldt a}+lsË OsfO{ ;]jfdf ;+nUg x'g] gub, dfu{:y gub -Cash in Transit_, ;jf/L ;fwg, sd{rf/L

tyf cGo ;DklQsf] aLdf u/]sf] x'g' kg]{5 .

;Lldt a}+lsË OsfO{ dfkm{t ;]jf pknAw u/fP afkt ljBdfg k|rlnt ;]jf z'Ns afx]s cGo s'g}klg

;]jfz'Ns ;]jfu|fxL;Fu lng kfOg] 5}g . sf/f]af/sf] ljj/0f / k|efj u|fxssf] vftfdf tTsfn emNsg]

Joj:yf ug'{ kg]{5 .

;Lldt a}+lsË OsfO{sf] dfWodaf6 g]kfnL ?k}+ofdf dfq lgIf]k tyf e'QmfgL ;]jf k|bfg ug'{ kg]{5 /

cGt/f{li6«o:t/df sf/f]af/ -Cross Border Transaction_ ug{ / e'QmfgL ;]jfdf j}b]lzs d'b|fsf] k|of]u

ug{ kfOg] 5}g .

;+:yfn] u|fxsnfO{ lgIf]k, e'QmfgL tyf shf{ ;DaGwL sf/f]af/ / cfGtl/s /]ld6\ofG; ;]jf pknAw

u/fpg] afx]ssf cGo ;]jf ;'ljwf k|bfg ug{ kfOg] 5}g .

;+:yfsf] Network / Database k"0f{ ;'/lIft x'g' kg]{5 . k|fljlws Joj:yfkgdf s'g} ;d:of cfO{ lgIf]k

tyf e'QmfgL sf/f]af/ k|efljt eO{ Database Iflt ePdf ;f] Ifltsf] k"0f{ hjfkmb]lxtf ;DalGwt

;+:yfsf] g} x'g]5 .

sf/f]af/ ;DkGg eP kZrft ;DalGwt glhssf] zfvf jf Parent zfvf jf s]Gb|Lo sfof{nodf

Software Data Transfer clgjfo{ u/L s]Gb|Lo ;'rgf k|0ffnLdf tTsfn k|jfx / ;'rgf ljlgdo ug{]

Joj:yf Pjd\ pko'Qm Backup sf] ;d]t Joj:yf u/]sf] x'g' kg]{5 .

281

o:tf] ;'ljwf tf]lsPsf] :yfgdf sDtLdf xKtfsf] @ lbg pknAw u/fpg' kg]{5 .

;+:yfsf] cfGtl/s n]vfk/LIf0f ljefun] ;Lldt a}+lsË sf/f]af/nfO{ ;'/lIft agfpg lglZrt dfkb08

agfO{ cfGtl/s n]vfk/LIf0fdf ;f] ;DaGwL sf/f]af/nfO{ ;d]t ;d]6\g' kg]{5 .

sf/f]af/ ubf{ u|fxs klxrfg nufot ;DklQ z'l4s/0f ;DaGwL lgb]{zgsf] k"0f{ kl/kfngf u/]sf] x'g'

kg]{5 .

dfly plNnlvt zt{x?, cGo k|rlnt sfg'g / o; a}+ssf] lgb]{zgsf] clwgdf /xL o; a}+ssf]

k'j{:jLs[lt lnP/ dfq ;Lldt a}+lsË ;]jf pknAw u/fpg ;lsg] 5 .

(= æsÆ ju{sf jfl0fHo a}+sx¿n] ljb]zdf zfvf sfof{no :yfkgf ug]{ ;DaGwdf

Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx¿n] lgDgfg';f/sf zt{ tyf dfkb08x¿sf] clwgdf /xL ljb]zdf

zfvf sfof{no :yfkgf ug]{ ;DaGwdf b]xfosf] gLltut tyf k|lqmofut Joj:yf sfod ul/Psf]] 5 .

zt{ tyf dfkb08x?

-!_ zfvf lj:tf/ ug{sf nflu k|:tfljt :yfg ljQLo?kn] ;DefJo /x]sf] :ynut cWoog k|ltj]bg

(Feasibility Study Report) k|:tfljt Joj;fosf] of]hgf, t'ngfTds nfut–nfe ljZn]if0f

(Comparative Cost-benefit Analysis), Jofj;flos /0fgLlt tyf ;~rfng ug]{ sf/f]af/sf] lsl;d,

cfGtl/s lgoGq0f, hf]lvd Joj:yfkg / Host Country ;Fu g]kfnsf] låkIfLo ;DaGwsf] ljj/0f o;

a}+s ;dIf k]z ug'{ kg]{5 .

-@_ æsÆ ju{sf] afl0fHo a}+sn] ljb]zdf zfvf vf]Ng cfj]bg k]z ubf{ Go'gtd r'Qmf k'FhL -xfn ?= @ ca{_

k'u]sf] x'g' kg]{5 .

-#_ h'g b]zdf zfvf sfof{no :yfkgf ul/g] xf], ;f] b]z (Host Country) sf] lgofds lgsfon] tf]s]sf]

k'FhL -Assigned Capital_ k'/f ug'{ kg]{5 / ;f] k'FhLsf] Joj:yfkg ul/g] ;|f]t ;d]t v'n]sf] ljj/0f

cfj]bgsf] ;fydf k]z ug'{ kg]{5 .

-$_ h'g b]zdf zfvf sfof{no :yfkgf ul/g] xf], pQm b]zaf6 nfef+z (Dividend)÷d'gfkmfsf] ?kdf

ljb]zL d'b|fdf g]kfn leq\ofpg Pjd\ syd\sbflrt ljb]zl:yt zfvf sfof{no aGb ug'{ kg]{ cj:yf

cfPdf tf]lsPsf] k'FhL -Assigned Capital_ h'g ljb]zL d'b|fdf nluPsf] xf], ;f]xL ljb]zL d'b|fdf jf

kl/jTo{ ljb]zL d'b|fdf clgjfo{ ¿kdf :jb]zdf lkmtf{ ug'{ kg]{ x'Fbf ;f] ;d]tsf ljifodf Host

Country sf] P]g tyf gLltut Joj:yfn] g/f]Sg] Joxf]/f k|dfl0ft x'g] sfuhft ;d]t k]z ug'{ kg]{5 .

-%_ o; a}saf6 Ohfhhkq k|bfg ubf{ tf]lsPsf zt{x? k'/f ug{'sf ;fy} ljb]zdf zfvf vf]Ng' cufl8sf]

q}dfl;s ljQLo ljj/0fdf o; a}+sn] tf]s]sf] k'FhLsf]if k'/f u/]sf] x'g' kg]{5 .

-^_ ljb]zdf /x]sf] zfvf sfof{nodf ;'rgf cfbfg k|bfg ug{sf] nflu g]6jls{Ë (Networking) u/L jf

ljB'tLo dfWodjf6 s]Gb|Lo sfof{nosf] ;'rgf k|0ffnLdf tTsfn cfj4 x'g ;Sg] Joj:yf u/]sf] x'g'

kg]{5 .

-&_ 7Ls cl3Nnf] qodf;df lgliqmo shf{ (Non Performing Loan) kfFr k|ltzteGbf sd ePsf] x'g'

kg]{5 .

-*_ ljb]zdf zfvf sfof{no :yfkgf÷;~rfng ug]{ ;DaGwL lg0f{o ;DalGwt a}+ssf] ;~rfns ;ldltaf6

ug'{ kg]{5 . ;~rfns ;ldltn] lg0f{o u/]sf] ldltn] !% lbgleq ;f]sf] hfgsf/L o; a}+snfO{ u/fpg'

kg]{5 . o; a}+snfO{ hfgsf/L u/fPsf] Ps ;o aL; lbgleqdf :jLs[lt lbOg] 5 . ljb]zdf zfvf

sfof{no :yfkgfsf] :jLs[lt k|fKt u/]sf] ldltn] ^ dlxgfleqdf zfvf sfof{no vf]nL sf/f]af/

;~rfng ul/;Sg' kg]{5 . pQm tf]lsPsf] cjlwleq zfvf sfof{no ;~rfng ug{ g;s]÷gePdf

:jLs[lt :jtM /2 x'g]5 / k'gM :yfkgf ug{] :jLs[ltsf] nflu gofF k|lqmofaf6 lgj]bg k]z ug'{ kg]{5 .

-(_ o; a]}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / a}+s ;'kl/j]If0f ljefudf k]z ug'{ kg]{ k|rlnt

Joj:yf adf]lhd ljQLo ljj/0fx?df ljb]zdf ;+rflnt zfvf sfof{nosf] ljQLo ljj/0f PsLs[t

-Consolidate_ tyf 5'§} -Separately_ ;d]t k]z ug'{ kg]{5 .

-!)_ ljb]zdf zfvf sfof{no :yfkgf ug]{ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfn]] o; a}+ssf] k'j{ :jLs[lt

lagf pQm zfvf sfof{no aGb ug{ jf :yfgfGt/0f ug{ jf ufEg kfpg] 5}gg\ .

282

-!!_ ljb]zdf zfvf sfof{no :yfkgf ug]{ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] ljb]zL zfvf sfof{nosf]

7]ufgf kl/jt{g ug{ jf :yfgfGt/0f ug{ rfx]df o; a}ssf] k'j{ :jLs[lt lng' kg]{5 .

-!@_ ljb]zdf zfvf vf]Ng rfxg] a}+sn] ;DalGwt Host Country n] tf]s]sf dfkb08 cg'?k No

Objection Letter k|fKt eP kZrft o; a}+sn] tf]s]sf] zt{ tyf gLltut Joj:yfx?sf] kfngf

u/]kl5 o; a}+sn] No Objection Letter k|bfg ug]{5 .

-!#_ ljb]zdf zfvf vf]Ng rfxg] a}+sn] ;DalGwt Host Country sf] lgofds ;+:yfsf] lgb]{zg / o;

a}+sn] tf]s] adf]lhdsf] k'FhLsf] ljj/0f / k'FhL kof{Kttf ;b}j k'/f u/]sf] x'g' kg]{5 .

-!$_ ljb]zl:yt zfvfsf] k|of]hgsf] nflu tf]lsPsf] k'FhL -Assigned Capital_ afx]ssf] s'g} klg /sd jf

kl/jTo{ ljb]zL d'b|f ljb]z n}hfg kfOg] 5}g .

-!%_ ljb]zl:yt zfvfn] u/]sf] Jofj;flos sfd sf/jfxLsf] ;Dk"0f{ bfloTj k'/f ug{ cfjZos x'g] /sd

tyf cGo s'g} klg bfloTj /fi6« a}+sn] dfu u/]sf] avt pknAw u/fpg] 5f}+ egL g]kfndf /x]sf]

d'Vo sDkgL -Parent Company_ sf] ;~rfns ;ldltn] u/]sf] lnlvt k|lta4tf o; a}+sdf k]z

ug'{ kg]{5 .

-!^_ ljb]zl:yt zfvfsf] ;Dk"0f{ sf/f]af/x?sf] lgodg / ;'kl/j]If0f ug]{ clwsf/ g]kfn /fi6« a}+s / Host

Country sf] lgofds / ;'kl/j]Ifsdf cGtlg{lxt /xg]5 . k|rlnt Joj:yf adf]lhd To:tf

zfvfx?sf] cfjlws ?kdf u}/ :ynut -Off-site_ tyf :ynut -On-site_ ;'kl/j]If0f sfo{ lgoldt

?kdf ul/g]5 . ;f] ;'kl/j]If0fsf] sfo{sf] nflu ;DalGwt a}+sn] ;+:yfut 9+un] g} ;'kl/j]IfsnfO{

;xof]u ug'{ kg]{5 .

-!&_ g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf] lgb]{zg, kl/kq,

dfu{bz{g OToflb -cGoyf pNn]v ul/Psf] cj:yfdf afx]s_ ljb]zl:yt zfvfsf] xsdf ;d]t nfu"

x'g]5 . To:tf zfvfx?sf] nflu s'g} ljz]if Joj:yf ug'{ k/]df jf lgsfzf lbg' k/]df g]kfn /fi6«

a}+sn] cfjZostfg';f/ ug{ ;Sg]5 . gLltut lgb]{zg tyf sfg'gsf] kfngf gu/]df k|rlnt /fli6«o

tyf cGt/f{li6«o k|rng cg';f/ sf/jfxL / b08 hl/jfgf ul/g] 5 .

-!*_ ljb]zdf zfvf sfof{no :yfkgf ug]{ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfn]] o; k|of]hgsf] nflu cfj]bg

lb+bf tf]lsPsf] 9fFrfdf kmf/fd e/L btf{ z'Ns afkt ?= b'O{ nfv -lkmtf{ gx'g]_ sf] g]=/f=a}+=

gf=gf]=cf=lx;fadf hDdf u/]sf] ef}r/sf] cw{s§L ;d]t k]z u/L cfj]bg lbg' kg]{5 .

-!(_ ljb]zdf zfvf sfof{no ;~rfng ubf{ ckgfOg] a}+lsË sfo{ljlw, shf{ lgb]{lzsf nufotsf sfuhft

oyf;do o; a}+sdf k]z ug'{ kg]{5 . Host Country sf] lgofds jf ;'kl/j]Ifsn] nufPsf] b08,

h/Ljfgf tyf ;'zf;g ;DaGwL sf/jfxLsf] hfgsf/L !% lbgleq o; a}+ssf] lgodg ljefu /

;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .

-@)_ ljb]zdf zfvf sfof{no ;~rfng ubf{ ;DklQ z'l4s/0f lgjf/0f P]gsf] kl/kfngf k"0f{ ?kn]

ug'{÷u/fpg' kg]{5 .

!)= zfvf÷sfof{no ;DaGwL lgb]{zgsf] kfngf gu/]df x'g] sf/jfxL

Ohfhtkqk|fKt ;+:yfn]] zfvf÷sfof{no ;DaGwL o; lgb]{zgsf] kfngf gu/L zfvf sfof{no vf]nL

;~rfng u/]df g]kfn /fi6« a}+s P]g, @)%* adf]lhd b]xfosf sf/jfxL ul/g]5,

!_ k|lqmof tyf zt{ k'/f gu/L vf]lnPsf zfvf tTsfn} aGb ul/g] / cfufdL @ jif{;Dd yk zfvf vf]Ng

gkfOg] .

@_ k|lqmof tyf zt{ k'/f gu/L zfvf sfof{no ;~rfng ug]{ lg0f{odf ;+NfUg ;~rfnsx?nfO{ g]kfn

/fi6« a}s P]g @)%*, sf] bkmf !)) -@_ adf]lhdsf] sf/jfxL / ;hfo x'g] .

#_ a}s tyf ljQLo ;+:yf ;DaGwL P]g, @)^# / k|rlnt cGo sfg'g adf]lhd s'g} klg sf/jfxL ug{

;lsg] .

!!= vf/]hL / jrfpm


283

PsLs[t lgb]{zg, @)&# sf] zfvf÷sfof{no ;DaGwL Joj:yf O=k|f=lgb]{zg g+= !$÷)&# af6 hf/L

ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&$ ;fpg ( ut] ;Dd hf/L ePsf o;} ljifo;Fu ;DalGwt

;Dk"0f{ kl/kqx? .



284

cg';"rL !$=!

zfvf÷sfof{no vf]Ng] a}+s tyf ljQLo ;+:yfn] g]kfn /fi6« a}+saf6 :jLs[ltsf] nflu k]z ug'{ kg]{ lgj]bgsf] 9fFrf

>L g]kfn /fi6« a}+s ldltM =======================


afn'jf6f/, sf7df8f}+ .

ljifoM zfvf sfof{no vf]Ng] :jLs[lt af/] .

dxfzo,

To; a}+ssf] PsLs[t lgb]{zg g+= !$÷)&@ n] tf]s]sf zt{x?sf] k"0f{ kfngf u/L b]xfo adf]lhdsf] :yfgdf zfvf

sfof{no÷PS6]G;g sfof{no vf]Ng] u/L o; a}+ssf] ;~rfns ;ldltsf] lg0f{o g+= ===== ldlt =================== af6 lg0f{o ePsf] x'Fbf

ToxfFsf] :jLs[ltsf] nflu cg'/f]w ub{5f}+ .

!= a}+s÷ljQLo ;+:yfsf] gfd, 7]ufgf M

@= k|:tfljt zfvf :yfkgf ul/g] :yfg, lhNnfsf] gfd, 7]ufgf M

#= ;+:yfsf] ljj/0f

-s_ g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt ldlt M

-v_ ljQLo sf/f]af/ ;~rfng u/]sf] ldlt M

-u_ ;+:yfsf] 7Ls cl3Nnf] qodf;sf] r'Qmf k'FhL M

-3_ ;+:yfsf] s'n shf{ /sd M

-ª_ kl5Nnf] cf=j= sf] clGtd n]vfkl/Ifsjf6 k|dfl0ft s'n lgliqmo shf{ /sd / k|ltzt M

-r_ xfn;Dd ;~rfngdf /x]sf zfvf ;+Vof M

-5_ gofF zfvf sfof{no vf]n]kl5 x'g] zfvf ;+Vof M

-h_ @)^$ r}td;fGtkl5 vf]lnPsf zfvfsf] ljj/0f -qmdfg';f/_

c_ sf7df8f}+ pkTosf aflx/sf] ljj/0f M

cf_ sf7df8f}+ pkTosfleqsf] ljj/0f M

O_ tf]lsPsf !& lhNnfx¿dWo]sf] ljj/0f M

O{_ u ju{sf] xsdf sf7df08f} pkTosf afx]ssf @ j6feGbf sd a}+lsË OsfO{ ePsf] :yfgdf vf]n]sf zfvfsf]

ljj/0f M

$= k|:tfljt zfvfsf] nflu tf]lsPsf] / yk u/L x'g] s'n r'Qmf k'FhLsf] ljj/0f -…uÚ ju{sf] nflu_ M

%= k|:tfljt zfvfsf] nflu sf7df8f}+ pkTosf aflx/ vf]lnPsf zfvfsf] ljj/0f M

s_ tf]lsPsf !$ lhNnfx¿leq M

v_ tf]lsPsf !$ lhNnfx¿ afx]s cGoq M

^= zfvf sfof{no÷s]Gb|Lo sfof{no;Fu ;'rgf cfbfg k|bfgsf] nflu Joj:yf ul/Psf] ;'rgf k|ljlw (Networking) sf] ljj/0fM

&= ;j{;fwf/0f ;]o/ hf/L u/]sf] ldlt M

*= q}dfl;s k'FhLsf]ifsf] k|ltzt M

qodf; k|fylds k'FhL k|ltzt k'FhLsf]if k|ltzt

@)&== c;f/

@)&== c;f]h

@)&== k';

@)&== r}t

(= k'FhL of]hgf adf]lhd÷g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd kl5Nnf] cf=a= sf] cGTodf,

-s_ k'/f x'g' kg]{ r'Qmf k'FhL M

-v_ xfn sfod /x]sf] r'Qmf k'FhL M

!)= ;+:yfsf] sfo{If]qsf] ljj/0f M

!!= zfvf sfof{no vf]Ng] lg0f{odf ;+nUg /x]sf kbflwsf/Lx?sf] ljj/0f,

-s_ ;~rfns ;ldltsf kbflwsf/Lx? M

-v_ k|d'v sfo{sf/L clws[t÷sDkgL ;lrj M

gf]6M ;DefJotf cWoog k|ltj]bgdf lgb]{zgdf plNnlvt ljifox? clgjfo{?kdf pNn]v ug'{ kg]{ .

;fy}, o; a}sn] zfvf sfof{no ;~rfng ug]{ ldltdf ;d]t dfly plNnlvt ;Dk"0f{ zt{ tyf Joj:yfx? kfngf ug]{5f} . dfly

plNnlvt ljj/0fx? 7Ls ;fFrf] xf], s'g} ljj/0fdf km/s k/]df k|rlnt sfg'g tyf To; a}+ssf] PsLs[t lgb]{zg g+= !$÷)&) df

tf]lsP adf]lhdsf] ;hfo÷sf/jfxL ePdf d~h'/L ePsf] Joxf]/f cjut u/fpFb5f}+ .

285

cg';"rL !$=@

z'Go Aofhb/df shf{ k|jfx ;DaGwL k|lqmofut Joj:yf, @)^&

z"\Go Aofh b/df k|bfg ul/g] shf{ ;DaGwdf a}+s tyf ljQLo ;+:yfx?sf] pkl:ylt Go'g /x]sf tf]lsPsf !& lhNnfsf

;b/d'sfddf zfvf vf]n]df ?=%) nfv / ;b/d'sfd aflx/ vf]n]df ?=! s/f]8 shf{ lbg] ;DaGwdf b]xfo adf]lhdsf]

k|lqmofut Joj:yf th{'df ul/Psf] 5 M–

!= lgj]bg;fy x'g'kg{] sfuhft / of]Uotf

-s_ a}+s tyf ljQLo ;+:yfx?sf] pkl:ylt Go'g /x]sf tf]lsPsf !& lhNnfsf ;b/d'sfd tyf ;b/d'sfdeGbf

aflx/ :yfkgf x'g] zfvfx?sf] nflu dfq a}+s tyf ljQLo ;+:yfx?n] of] ;'ljwf dfu ug{ ;Sg]5g\ .

-v_ a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltn] shf{ lng] ;DaGwdf u/]sf] lg0f{osf] k|dfl0ft k|ltlnkL k]z

ug{' kg{]5 .

-u_ a}+s tyf ljQLo ;+:yfsf] ;DalGwt zfvfsf] kl5Nnf] ljQLo l:yltsf] ljj/0f k]z ug{' kg{]5 .

@= o:tf] shf{sf] ;'/If0f lgDglnlvt s'g} klg jf ;a} hfoh]yf tyf ;'/If0fkqx? /xg] 5g\ .

-s_ g]kfn ;/sf/af6 hf/L ePsf C0fkqx? .

-v_ ;f] ;+:yfsf] o; a}+ssf] yfkfynLl:yt a}+lsË sfof{no jf cGo sfof{nox?df k|of]hg v'nfO{ jf gv'nfO{

vf]lnPsf] a}+s vftfdf /x]sf] df}Hbft /sd .

-u_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] shf{ ln+bf tof/ ul/Psf] shf{ td;'s -cg";"rL !$=#_.

#= shf{sf] e'QmfgL ;DaGwL Joj:yf

-s_ o:tf] shf{sf] ;fFjfsf] e'QmfgL ;f] shf{ k|jfx ePsf] ldltn] ^ dlxgfleq clgjfo{?kdf ug'{kg]{5 .

-v_ shf{ ;'ljwf e'QmfgL cjlw cl3 g} k'j{–e'QmfgL (Pre-payment) ;d]t ug{ ;lsg] 5 .

-u_ of] shf{ pkef]u u/]sf a}+s tyf ljQLo ;+:yfx?n] ;fFjf e'StfgL Dofb ;dfKt ePsf] lbg ;f] /sd

e'StfgL gu/]df g]kfn /fi6« a}+sl:yt ;DalGwt ;+:yfsf] h'g;'s} vftf vr{ n]vL shf{ c;'npk/

ul/lng / ;f] sf] vr{ -Debit_ ug]{ clVtof/L g]kfn /fi6« a}+snfO{ x'g]5 . o;df kl5 s'g} ph'/L jf bfjL

nfUg] 5}g .

-3_ lgwf{l/t ;doleq shf{ e'StfgL gu/]df e'QmfgL x'g afFsL /sddf ;DalGwt a}+s tyf ljQLo ;+:yfn] ;f]

cjlwdf k|sflzt u/]sf] shf{ tyf ;fk6sf] clwstd Aofhb/ g} k]gfn Aofhb/ x'g]5 .

$= ljljw Joj:yf

g]kfn /fi6« a}+sn] k|bfg u/]sf] z'Go Aofhb/sf] shf{ ;'ljwfsf] ;DaGwdf ;do ;dodf cGo ljj/0f dfu]sf]

v08df tf]lsPsf] Dofbleq C0fL a}+sn] pknAw u/fpg' kg]{5 .

286

cg';"rL !$=#

-z'Go Aofhb/sf] shf{ td;'ssf] gd"gf_

lnlvtd wgLsf gfd sf=lh= sf=d=g=kf= j8f g+= !! yfkfynLl:yt g]kfn /fi6« a}+s, a}lsË sfof{no cfu] ;f] /sd

C0f lng] C0fLsf] gfd ====================================s]Gb|Lo sfof{no /x]sf]========================================= lnld6]8n]

g]kfn /fi6« a}+saf6 z'Go Aofhb/df shf{ k|bfg ug{] ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf $( n] u/]sf]

Joj:yf cGtu{t g]kfn /fi6« a}+s;Fu cfhsf ldltdf ?= ============ ==========-cIf/]kL ================================================

============== dfq_ shf{ lnPsf] 7Ls ;fFrf] xf] . pQm shf{ lnPsf] /sdafkt C0fLn] cfˆgf] lgDg adf]lhdsf]] a}+sn]

shf{sf] nflu o; a}+snfO{ n]lvlbPsf] td;'snfO{ shf{ ;'ljwfsf] nflu lwtf] ;'/If0fsf] ?kdf /flvlbPsf 5f}+ . tkl;n

adf]lhdsf] lwtf] ljj/0f tyf zt{x? / o; ;DaGwdf g]kfn /fi6« a}+saf6 hf/L ljBdfg gLltut Joj:yf tyf g]kfn

/fi6« a}+sn] ;do ;dodf tf]s]sf] zt{÷dfkb08 kfngf ug]{5f}+ . zt{x? kfngf gu/]df pQm lwtf] tyf C0fL a}+ssf]

cGo rn–crn ;DklQ ;d]taf6 pQm /sd c;'n u/L lng' egL a}+ssf] ;~rfns ;ldltsf] lg0f{o÷;xdlt ;d]t

/x]sf]n] g]kfn /fi6« a}+s, a}+lsË sfof{no, yfkfynL, sf7df8f}+df a;L of] td;'s n]vL wgL g]kfn /fi6« a}+sdf r9fof}+ .

tkl;n

zt{x?M

!= a}+s tyf ljQLo ;+:yfx?sf] pkl:ylt Go'g /x]sf tf]lsPsf !$ lhNnfdf :yfkgf x'g] zfvfx?sf] nflu dfq

a}+s tyf ljQLo ;+:yfx?n] of] ;'ljwf pkof]u u/L ;~rfng vr{ k|of]hgsf nflu vr{ ug{ kfOg] 5 .

@= z'Go Aofhb/sf] shf{ ;'ljwf cGtu{tsf] shf{sf] ;fFjf e'QmfgL shf{ k|fKt ePsf] ldltn] ^ dlxgfleq

clgjfo{?kdf ug'{kg]{5 . shf{ ;'ljwf e'QmfgL cjlw cl3 g} k'j{–e'QmfgL -Pre-payment_ ;d]t ug{

;lsg]5 . of] shf{ pkef]u u/]sf a}+s tyf ljQLo ;+:yfx?n] ;fFjf e'StfgL Dofb ;dfKt ePsf] lbg ;f]

/sd e'StfgL gu/]df g]kfn /fi6« a}+sl:yt ;DalGwt ;+:yfsf] h'g;'s} vftf vr{ n]vL shf{ c;'npk/

ul/lng / ;f] sf] vr{ (Debit_ ug]{ clVtof/L g]kfn /fi6« a}+snfO{ lbOPsf] 5 . o;df kl5 s'g} ph'/L jf

bfjL ul/g] 5}g .

#= lgwf{l/t ;doleq shf{ e'Stfg gu/]df e'Qmfg x'g afFsL /sddf ;DalGwt a}+s tyf ljQLo ;+:yfn] ;f]

cjlwdf k|sflzt u/]sf] shf{ tyf ;fk6sf] clwstd Aofhb/ g} k]gfn Aofhb/ x'g]5 . g]kfn /fi6« a}+sn] C0fL

a}+s jf ljQLo ;+:yfsf] s'g} klg vftf vr{ -Debit_ u/L /sd c;'npk/ ug{ ;Sg]5 .

$= z'Go Aofhb/sf] of] shf{sf] ;'/If0fjfkt g]kfn ;/sf/af6 hf/L ePsf C0fkqx?, /÷jf ;f] ;+:yfsf] o;

a}+ssf] yfkfynLl:yt a}+lsË sfof{no jf cGo sfof{nox?df k|of]hg v'nfO{ jf gv'nfO{ vf]lnPsf] a}+s vftfdf

/x]sf] df}Hbft /sd tyf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] shf{ ln+bf tof/ ul/Psf] shf{ td;'s .

%= g]kfn /fi6« a}+sn] k|bfg u/]sf] z'Go Aofhb/sf] shf{ ;'ljwfsf] ;DaGwdf ;do ;dodf cGo ljj/0f dfu]sf]

v08df tf]lsPsf] Dofbleq C0fL a}+sn] pknAw u/fpg' kg]{5 .

^= C0f k|of]u ;DaGwdf o;};fy ;+nUg gLltut zt{ tyf dfkb08x? kfngf ug]{ k|lta4tf JoQm ul/Psf] 5 . ;f]

adf]lhd gu/]df g]kfn /fi6« a}+s P]g, a}+s tyf ljQLo ;+:yf ;DaGwL P]g / cGo k|rlnt sfg'g cg';f/ ;hfo

ePdf d~h'/L 5 .

g]kfn /fi6« a}+ssf] tk{maf6 a}+s÷ljQLo ;+:yfsf] tk{maf6 k|d'v sfo{sf/L clws[t

b:tvt M b:tvt M

gfd M gfd M

kb M kb M

5fk M 5fk M

ljefu÷sfof{no M ljefu÷sfof{no M

Olt ;Dat\ @)==== ;fn ============ dlxgf =======ut] /f]h ======= z'ed\––––––––––––––––––––––––––––––––––––––––––––––

287

cg';"rL !$=$

ufpF lasf; ;ldlt tyf gu/kflnsfsf] ;"rL

lhNnf UffpF lasf; ;ldlt tyf gu/kflnsf

k;f{ uf=la=;=

cd/k66L, le:jf, wf]/], 3f]8fbf}8f lkk/f, hod+unk'/, hfgsL6f]nf, emf}jfu'7L, dxfb]jk66L,

nfxfj/ys/L, lj>fdk'/, ldhf{k'/, lgd{na:tL, k|;f}gL ef7f, lk8f/Lu'7L, ;a}7jf, ;demf}tf, 7f]/L

nufotsf l;dfjtL{ uf=la=;=x?

af/f gu/klnsf

l;d|f}gu+9 gu/kflnsf

uf=la=;=

a8sLkm'njl/of, auxL, a;Gtk'/, a]Nbf/L, a]gf}nL, a/}gLof, la>fdk'/, 5tjf, lem6s}of blIf0f,

sjxLuf]9, srf]jf{, dl6cjf{, ksl8of lrsgL, lkk/kftL kr{/f}jf nufotsf l;dfjtL{ uf=la=;=x?

/f}tx6 gu/klnsf

uf}/ gu/kflnsf

uf=la=;=

cf}/}of, aGhf/xf, a|Xdfk'/, hf]xjf, nIdLk'/ a]nlj5jf, dl7of, g/sl6ofu'+7L, /fhb]jL, /fdk'/vfk,

;/d'hjf nufotsf l;dfjtL{ uf=la=;=x?

;nf{xL gu/klnsf

dn+ujf gu/kflnsf

uf=la=;=

cgf{xf, axfb'/k'/, anf/f, af/f pWof]/0f, a]NjfhAbL, ef8;/, xlycf}n, v'6fgf, dw'agL, gf/fo0fk'/,

gf]s}njf, k;f{, ;+u|fdk'/, ;qmf}n, l;d/f lqe'jggu/ nufotsf l;dfjtL{ uf=la=;=x?

dxf]Q/L gu/klnsf

hn]Zj/ gu/kflnsf

uf=la=;=

aygfxf, O6xjf{s§L, u}9fe]6k'/, v}/aGgL, dl6xfgL, g}GxL, k;f{ kt]nL, kf]v/le+9f ;+u|fdk'/,

/3'gfyk'/, ;D;L, ;'uf ejfgL, l;;jf s6}of nufotsf l;dfjtL{ uf=la=;=x?

wg'iff uf=la=;=

a}x]8fa]nf, afNxfuf]7, b]jl8xf, wgf}hL, b'xjL, Ogjf{, O6xjf{, , nudf u9fu'7L, dx'jf -k|v]_,

d'lvofk6L, gu/fOg, 7f9Llememf, t'N;LofxL hJbL nufotsf l;dfjtL{ uf=la=;=x?

l;/xf gu/klnsf

l;/xf gu/kflnsf

uf=la=;=

cf}/xL, jl/ofk§L, xs{§L, Ogjf{, O§f6f/, hfgsLgu/, sRgf/L, nu8L u8LofgL, nu8L uf]9,

gj/fhk'/, zfgx}yf nufotsf l;dfjtL{ uf=la=;=x?

;Kt/L uf=la=;=

cf}/xL, ag}lgof, a]NxL, e'txL, l5Ggd:tf, b]p/L, kmls/f, uf]j/uf9f, em'6sL, sfrg, nfnfk66L,

df}jfxf, /fdgu/, /fdk'/ dNxlgofF, t/xL, ltnf7L nufotsf l;dfjtL{ uf=la=;=x?

288

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= !%÷)&$

Aofhb/ ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] lgIf]kdf k|bfg ug]{ / shf{ tyf ;fk6df lng]

Aofhb/ ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L

ul/Psf] 5 .

!= Aofhb/ ;DaGwL Joj:yf M

Ohfhtkqk|fKt ;+:yfn] lgIf]kdf lbg] / shf{ tyf ;fk6df lng] Aofhb/, Aofh u0fgf ljlw, xhf{gf nufpg]

ljlw, ;]jf z'Ns / sldzg b/ ;DaGwdf k|rlnt sfg"g tyf o; Joj:yfdf tf]lsPsf zt{ tyf

dfkb08x?sf] kfngf u/L cfkm+}n] lgwf{/0f ug{ ;Sg]5g\ . o;/L Aofhb/ lgwf{/0f ubf{ lgDg Joj:yfsf]

kfngf ug'{ kg]{5 M

-!_ Ohfhtkqk|fKt ;+:yfn] lgIf]ksf] Aofhb/ cfkm} to ug{ ;Sg]5g\ . t/, dfu tyf cNk;"rgfdf

cfwfl/t lgIf]k -Call Deposit_ sf] xsdf art vftfdf k|bfg ul/g] Go"gtd Aofhb/ eGbf a9L

Aofh k|bfg ug{ kfOg] 5}g\ . o:tf vftfx?df r]s hf/L ug{ kfOg] 5}g . Call Deposit afx]s cGo

lgIf]ksf] xsdf k|sflzt Aofhb/df z'Go bzdnj kfFr k|ltzt laGb';Dd a9fpg ;Sg]5g\ .

t/,

-s_ cIfosf]if jf % jif{ eGbfa9L e'QmfgL cjlw ePsf]] d'2tL lgIf]kdf a}+s tyf ljQLo ;+:yf /

u|fxsaLrsf] cfk;L ;xdltsf] cfwf/df Aofhb/ sfod ug{ ;lsg]5 .

-v_ af]nsaf]n -Bidding_ sf] cfwf/df ;+sng x'g] ;+:yfut d'2tL lgIf]ksf] xsdf k|sflzt

Aofhb/df @ k|ltzt;Dd Aofhb/ yk u/L lgIf]k ;+sng ug{ ;lsg]5 .

-@_ o;} lgb]{zgsf] a'Fbf g+=@ df pNn]lvt cfwf/ b/ tyf lk|ldod b/ ;DaGwL Joj:yf adf]lhd shf{

tyf ;fk6sf] Aofhb/ ;DaGwdf lg0f{o tyf k|sfzg u/L nfu" ug'{ kg]{5 .

-#_ u|fxsn] rfx]sf] jvt hlxn]klg lemSg kfpg] u/L d'2tL vftfdf lgIf]k :jLsf/ ug{ kfOg] 5}g .

-$_ shf{ tyf ;fk6sf] Aofhb/ lgwf{/0f ubf{ lgIf]kdf lbg] / shf{ tyf ;fk6df lng] Aofhb/ aLrsf]

cf};t cGt/ % k|ltzt eGbf a9L gx'g] u/L ug'{ kg]{5 . cf};t Aofhb/ cGt/ u0fgf ;DaGwdf

b]xfosf] Joj:yf ul/Psf] 5 .

-c_ cg';"rL !%=@ adf]lhdsf] ;'qaf6 k|To]s dlxgf cf};t Aofhb/ cGt/ u0fgf u/L cfˆgf]

j]a;fO6df k|sfzg ug'{ kg]{5 . ;fy} k|To]s qodf;sf] ljQLo ljj/0f / Aofhb/ ;DaGwL

ljj/0f k|sfzg ubf{ clgjfo{ ?kdf cf};t Aofhb/ cGt/ ;d]t k|sfzg ug'{ kg]{5 .

-cf_ o; Joj:yf adf]lhd k|sfzg ul/Psf] cf};t Aofhb/ cGt/ u0fgf ;DaGwL ljj/0f lgb]{zg

kmf=g+= !%=@ adf]lhdsf] 9fFrfdf e/L a}+s tyf ljQLo ;+:yf lgodg ljefu, ;DalGwt

;'kl/j]If0f ljefu / cg';Gwfg ljefudf k]z ug'{ kg]{5 .

@= cfwf/ b/ ;DaGwL Joj:yf M

-!_ shf{ tyf ;fk6sf] Aofhb/ lgwf{/0f ubf{ æcfwf/ b/Æ -Base Rate_ ;Fu cfj4 ug'{ kg]{5 . ;fy},

k'g/tflnsLs/0f jf k'g/;+/rgf ul/g] shf{sf] Aofhb/ ;d]t cfwf/ b/nfO{ cfwf/ dfgL lgwf{/0f ug'{

kg]{5 .

289

-@_ cfwf/ b/;Fu cfa4 u/L shf{ tyf ;fk6sf] Aofhb/ lgwf{/0f ubf{ pQm b/df s] slt lk|ldod b/

yk ul/Psf] xf], ;f] :ki6 ug{' kg]{5 . pbfx/0fsf nflu s'g} a}+sn] o; Joj:yf adf]lhd cf]e/8«fˆ6

shf{sf] Aofhb/ lgwf{/0f ubf{ cfwf/ b/df @ b]lv $ k|ltzt ljGb'n] lk|ldod yk ug]{ ePdf

lgDgfg';f/ Aofhb/ to ug'{ kg]{5 M

cf]e/8«fˆ6 shf{df Aofhb/ = cfwf/ b/ + @ b]lv $ k|ltzt ljGb'

-#_ Ohfhtkqk|fKt ;+:yfn] shf{ tyf ;fk6sf] Aofhb/ k|sfzg ubf{ ;d]t cfwf/ b/df yk x'g] lk|ldod

b/ :ki6 x'g] u/L k|sfzg ug'{ kg]{5 .

-$_ cfwf/ b/sf ;DaGwdf lgDgfg';f/sf] yk Joj:yf ul/Psf] 5 .

-s_ ;+nUg cg';"rL !%=! sf] æcfwf/ b/ lgwf{/0f ;DaGwL sfo{ljlw, @)^(Æ adf]lhd dfl;s ?kn]

cfwf/ b/ u0fgf u/L lgb]{zg kmf=g+= !%=! adf]lhdsf] 9fFrfsf] ljj/0f dlxgf ;dfKt ePsf]

!% lbgleq ;DalGwt ;'kl/j]If0f ljefu tyf cg';Gwfg ljefudf k]z ug'{ kg]{5 . ;fy}, pQm

cfwf/ b/nfO{ cfˆgf] j]a;fO6 dfkm{t \ ;d]t k|sfzg ug'{ kg]{5 .

-v_ cfwf/ b/df hltn] kl/jt{g x'G5, ;f]xL a/fa/n] dfq shf{sf] Aofhb/ ;dfof]hg ug{

;Sg]5g\ . Aofhb/ ;dfof]hg ubf{ q}dfl;s ?kn] ug'{ kg]{5 . t/ u|fxs;Fu ul/Psf]

;Demf}tfkqdf v'nfO{ cw{aflif{s jf aflif{s ?kn] Aofhb/ ;dfof]hg ug{ eg] o; Joj:yfn]

jfwf kg]{ 5}g .

-%_ shf{ tyf ;fk6sf] Aofhb/ lgwf{/0f ubf{ cfwf/ b/df yk x'g] lk|ldod b/sf ;DaGwdf lgDgfg';f/sf]

Joj:yf ul/Psf] 5 .

-s_ shf{sf] k|sf/ tyf e'QmfgL cjlwsf cfwf/df 5'§f5§} lk|ldod b/ to u/L sDtLdf q}dfl;s

?kdf shf{ tyf ;fk6sf] Aofhb/ lgwf{/0f tyf k|sfzg ug{' kg]{5 . o;/L Aofhb/ k|sfzg

ubf{ lk|ldod b/nfO{ kl/dfh{g ug{ ;Sg]5g\ .

-v_ shf{ k|jfx ubf{ cfwf/ b/df yk x'g] lk|ldod b/sf ;DaGwdf lg0f{o lnO{ ;f] lk|ldod b/nfO{

C0fLnfO{ lbOg] ckm/ n]6/df :ki6 pNn]v ug'{ kg]{5 . lk|ldod b/sf ;DaGwdf lg0f{o ln+bf

shf{sf] nflu cfj]bg k|fKt x'Fbfsf] jvt k|sflzt lk|ldod b/ eGbf a9L lg0f{o ug{ kfOg]

5}g .

-u_ Psk6s lk|ldod b/sf] ;DaGwdf lg0f{o lnO{ C0fLnfO{ lbOg] ckm/ n]6/df ;f] b/ :ki6

pNn]v u/L shf{ k|jfx u/] kZrft\ C0fLsf] ;xdlt ljgf ;f] b/nfO{ a9fP/ Aofhb/ kl/dfh{g

ug{ kfpg] 5}g . t/ C0fLn] shf{sf] ;fFjf tyf Aofh ;dod} e'QmfgL gu/]sf], h'g p2]Zosf]

nflu shf{ lnPsf] xf], ;f] p2]Zodf shf{ k|of]u gu/]sf], lwtf] ;DklQdf xfgL gf]S;fgL k'¥ofpg]

sfo{ u/]sf] nufot shf{sf cGo zt{x? kfngf gu/]sf] cj:yfdf ckm/ n]6/df tf]lsP

adf]lhdsf] k]gfN6L b/ yk ug{ of] Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .

-3_ C0fLn] lng] yk shf{ jf a}+s tyf ljQLo ;+:yfn] k|jfx ug]{ gofF shf{sf] xsdf gofF k|sflzt

lk|ldod b/ nfu' x'g]5 .

-ª_ Ohfhtkqk|fKt ;+:yfn] o;cl3 k|jflxt s'g} shf{sf] ;Gbe{df C0fLnfO{ lbPsf] shf{ k|:tfj

kqdf (Offer letter) lk|ldod b/ :ki6 pNn]v gu/L l;w} Aofhb/ tf]s]sf] ePdf To:tf]

shf{x?sf] xsdf ckm/ n]6/df tf]lsPsf] Aofhb/ / shf{ k|jfxsf] jvt sfod /x]sf]

;DalGwt a}+s jf ljQLo ;+:yfsf] cfwf/ b/ aLrsf] cGt/nfO{ g} lk|ldod b/sf] ?kdf lng'

kg]{5 . t/, C0fL;Fu k'gM ;Demf}tf u/L k'gM lk|ldod b/ sfod ug{ o; Joj:yfn] afwf kg]{

5}g .

-r_ Ohfhtkqk|fKt ;+:yfn] shf{ tyf ;fk6sf] Aofhb/ lgwf{/0f ug]{ qmddf cfwf/ b/df yk ul/g]

lk|ldod b/ to ubf{ Aofhb/ cGt/ ;DaGwL o;} lgb]{zgsf] a'Fbf g+= ! sf] pka'Fbf g+= $ sf]

Joj:yfnfO{ k"0f{ kfngf ug'{ kg]{5 .

-^_ Ohfhtkqk|fKt ;+:yfn] O=k|f= lgb]{zg g++ !&÷)&# -ljkGg ju{df k|jfx ug'{kg]{ shf{ ;DaGwL Joj:Yff_

adf]lhd h]i7 gful/s, blnt, d'Qm sd}of, jfbL, xlnof, åGå lkl8t, Psn dlxnf tyf km/s ?kn]

;Ifd JolQmnfO{ k|jfx ug]{ ljkGg ju{ shf{sf] Aofh b/df sDtLdf Ps k|ltzt laGb'n] ;x'lnot lbg]

Joj:yf ldnfpg' kg]{5 .

290

#= Aofhb/ ;DaGwL cGo Joj:yfx? M

-!_ a}+s tyf ljQLo ;+:yfaf6 k|jflxt shf{÷;fk6df q}dfl;s ?kdf Aofh c;'n ug]{ u/]sf] cj:yfdf

art vftfdf klg sDtLdf #÷# dlxgfdf Aofh k|bfg ug]{ u/L hDdf u/fO{ lbg' kg]{5 .

lgIf]kstf{nfO{ lbg] Aofh ;DalGwt a}+s tyf ljQLo ;+:yfsf] lgIf]k bfloTjdf Aofh k|bfg ug]{ gLlt

adf]lhd ;fKtflxs, dfl;s, q}dfl;s jf cGo h'g cjlwsf] cfwf/df Aofh u0fgf ug]{ xf] ;f]

cjlwsf] sDtLdf cf};t df}Hbft -Average Deposit Balance_ df k|bfg ug'{ kg]{5 .

l6Kk0fLM– cf};t lgIf]k df}Hbft eGgfn] b}lgs sf/f]af/ ;dflKt kZrft\ sfod x'g cfPsf] b}lgs

clGtd df}Hbft -Closing Balance_ sf] cf};t eGg] ;Demg' k5{ -pbfx/0fsf] nflu Ohfhtkqk|fKt

a}+s tyf ljQLo ;+:yfx?n] shf{ tyf ;fk6sf] aSof}tf /sddf Aofh u0fgf ug]{ ljlw h;/L

cjnDag u/]sf 5g\ ;f]xL ljlw adf]lhdsf] Aofh u0fgf ug{'÷u/fpg' kg]{5_ .

-@_ shf{ tyf ;fk6df k|fKt x'g'kg]{ AofhnfO{ gub k|flKtsf] cfwf/df dfq cfDbfgL hgfpg' kg]{5 .

kfs]sf] t/ gubdf c;'n x'g g;s]sf] AofhnfO{ h'g jif{df c;'n ePsf] xf] ;f]xL jif{df dfq

cfDbfgL hgfO{ lx;fj ldnfg ug'{ kg]{5 . ;DalGwt cjlwe/df kfs]sf] AofhnfO{ ækfpg' kg] { Aofh

lx;fjÆ df vr{ n]vL æAofh d'NtaL lx;fjÆ df hDdf ug'{ kg]{5 .

-#_ lgIf]kdf lbg] / shf{ tyf ;fk6df lng] Aofhb/ ;+zf]wg ug]{ jf rNtL tyf art vftfdf sfod

ug'{kg]{ Go"gtd df}Hbft /sddf yk36 ug]{ lg0f{o u/]df ;f] lg0f{o ePsf] nut} / ;fljss} Aofhb/

sfod /xg] cj:yfdf ;d]t q}dfl;s ?kn] kqklqsf dfkm{t\ k|sfzg u/L ;j{;fwf/0f

lgIf]kstf{x?nfO{ ;"lrt ug'{ kg]{5 . kqklqsfdf k|sfzg ubf{ /fli6«o:t/sf] ;+:yfn] /fli6«o :t/sf]

kqklqsf dfkm{t\ / If]qLo tyf lhNnf:t/Lo ;+:yfsf] xsdf qmdzM sDtLdf If]qLo tyf lhNnf:t/Lo

kqklqsf dfkm{t\ ug'{ kg]{5 .

-$_ k|To]s qodf; ;dfKt ePsf] & lbgleq lgIf]k tyf shf{sf] Aofhb/ ;DaGwL ljj/0f o; a}+ssf] a}+s

tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf clgjfo{ ?kdf k7fpg' kg]{5 .

;fy}, Aofhb/ ;+zf]wg u/]sf] & lbgleq ;f] ;DaGwL k"0f{ ljj/0f ;d]t pknAw u/fpg' kg]{5 .

$= Aofhb/ ;DaGwL Joa:yf kfngf gu/]df x'g] sf/afxL :

Ohfhtkqk|fKt ;+:yfn] Aofhb/ ;DaGwL lgb]{zgsf] kfngf gu/]df g]kfn /fi6« a}+s P]g, @)%* adf]lhd

sf/jfxL ug{ ;lsg] 5 .

%= vf/]hL / arfpm :


PsLs[t lgb]{zg, @)&# sf] Aofhb/ ;DaGwL Joj:yf O=k|f lgb]{zg g+= !%÷)&# af6 hf/L ulPsf[

lgb]{zg / ;f] kZrft ldlt @)&$ ;fpg ( ut] ;Dd hf/L ePsf o;} ljifo;+u ;DalGwt ;Dk"0f

kl/kqx? .



291

cg';"rL !%=!

cfwf/ b/ lgwf{/0f ;DaGwL sfo{ljlw, @)^(

!= cfwf/ b/sf] cjwf/0ff

g]kfn /fi6« a}+s P]g, @)%* n] lglb{i6 u/] adf]lhd d'No tyf jfXo If]q :yfloTj sfod ug]{ lhDd]jf/L g]kfn

/fi6« a}+sdf /x]sf] 5 . ljZjJofkL tyf If]qLo:t/df a]nfa]nfdf b]lvPsf ljQLo ;+s6 tyf ltgLx?af6 cy{tGqdf

k/]sf]] IfltnfO{ dWogh/ u/L ljQLo If]q :yfloTjnfO{ klg s]Gb|Lo a}+sx?n] Ps k|d'v p2]Zosf] ?kdf clËsf/ ug{

nfu]sf]] ;Gbe{df g]kfn /fi6« a}+sn] klg ljQLo If]q :yfloTjnfO{ Ps k|d'v p2]Zosf] ?kdf cufl8 a9fPsf] 5 .

Aofhb/df x'g] ptf/r9fjn] nfut tyf k|ltkmnsf] dfWodaf6 ljQLo If]qsf] :yfloTjdf k|ToIf k|efj kg]{ x'G5 .

shf{ nufgLsf] Aofhb/ lgwf{/0f k|lqmof kf/bzL{ ePdf o;af6 a}+s tyf ljQLo ;+:yfx?sf] sfo{s'zntf /

k|lt:kwL{ Ifdtfdf ;sf/fTds k|efj kg'{sf ;fy} df}lb|s k|;f/0f ;+oGq ;'b[9 eO{ df}lb|s gLltsf] k|efjsfl/tfdf

klg ;'wf/ x'g] ck]Iff ug{ ;lsG5 . t;y{, a}+s tyf ljQLo ;+:yfx?sf] shf{sf] Aofhb/ lgwf{/0f k|lt:kwL{ /

kf/bzL{ ug{ clek|]l/t ug]{ p2]Zon] cfly{s jif{ @)^(÷&) sf] df}lb|s gLltdf cfwf/ b/ nfu" ug]{ pNn]v ul/Psf]

5 .

a}+s tyf ljQLo ;+:yfx?n] cfˆgf u|fxsx?nfO{ shf{ k|jfx ubf{ shf{sf] Aofhb/ lgwf{/0f ug'{ kb{5 . o:tf]

Aofhb/ l:y/ jf kl/jt{gzLn b'a} x'g ;S5 . a}+s tyf ljQLo ;+:yfx?af6 k|jfx ul/g] shf{sf] Aofhb/

lgwf{/0fdf ljleGg tTjx? ;dfj]z ePsf x'G5g\ . a}+s tyf ljQLo ;+:yfx?af6 shf{ pkef]u ug]{ C0fLx?df

;dfg ?kn] nfu" x'g] tyf :ki6;Fu klxrfg ug{ ;lsg] shf{sf] Aofhb/ lgwf{/0fsf tTjx? ;dfj]z ul/Psf] b/ g}

cfwf/ Aofhb/ xf] . t;y{, cfwf/ b/ shf{ k|jfxsf] jf:tljs Aofhb/ geO{ Aofhb/ lgwf{/0f ug]{ cfwf/ b/ dfq

xf] .

cfwf/ b/sf tTjx?df lgIf]k nfut jf sf]if nfut ;a}eGbf dxTjk"0f{ x'G5 . o;afx]s ;+:yf ;~rfngsf] nflu

ug'{kg]{ ;~rfng vr{ jfktsf] nfut, z'Go k|ltkmndf clgjfo{ gub cg'kft sfod ubf{ k/]sf] nfut, lgIf]k

nfut eGbf sd k|ltkmn k|fKtx'g] u/L a}wflgs t/ntf cg'kft sfod ubf{sf] nfut / ;+:yfsf nufgLstf{x?sf]]

k'FhLut nufgLsf] nflu k|bfg ug'{kg]{ ;fdfGo k|ltkmn shf{sf] cfwf/ b/sf k|d'v tTjx? x'g\ . cfwf/ Aofhb/df

shf{df lglxt hf]lvd lk|ldod ;dfj]z gul/g] x'gfn] a}+s tyf ljQLo ;+:yfx?n] ;f] b/ eGbf sd Aofhb/df

shf{ k|jfx ubf{ ;+:yf :jod\sf] bL3{sfnLg cl:tTj (Sustainability) sf ;fy} ;du| ljQLo If]q :yfloTjdf

;d]t k|lts'n k|efj kg{ ;Sg] ePsf]n] cfwf/ b/ eGbf sd Aofhb/df shf{ k|jfx ug'{ ;fdfGotof pko'Qm

dflgb}g . a}+s tyf ljQLo ;+:yfx?n] shf{sf] Aofhb/ lgwf{/0f ubf{ cfwf/ b/nfO{ ;Gbe{b/ -Reference Rate_sf]

?kdf lnO{ u|fxs÷If]q ljz]if hf]lvd tyf shf{sf] cjlw ljz]if lk|ldod ;dfj]z u/L To:tf] Aofhb/ lgwf{/0f ug]{

ul/G5 . Aofhb/ ptf/r9fj ePsf] ljz]if kl/l:yltdf cfwf/ b/sf] u0fgf lgoldt ?kdf ug{ ;s]df o;af6 d'b|f

ahf/sf] j:t'l:ylt cg';f/ Aofhb/ lgwf{/0f ug{ ;d]t ;xh x'g hfg] b]lvG5 .

@= cfwf/ b/ u0fgf ljlwM

cfwf/ b/ u0fgf ubf{ lgDgfg';f/sf] ljlw ckgfpg' kg]{5M

cfwf/ b/ = sf]if nfut k|ltzt + clgjfo{ df}Hbft nfut k|ltzt + j}wflgs t/ntf nfut k|ltzt +

;~rfng nfut k|ltzt + ;DklQdf k|ltkmn k|ltzt

@=! sf]ifsf] nfut (Cost of Fund)

sf]ifsf] nfut b]xfo adf]lhd u0fgf ug'{ kg]{5M

sf]if nfut k|ltzt = :jb]zL lgIf]k / C0f tyf ;fk6Lsf] efl/t cf};t Aofhb/

292

@=@ clgjfo{ df}Hbft nfut

clgjfo{ df}Hbft nfut u0fgf b]xfo adf]lhd ug'{ kg]{5M

clgjfo{ df}Hbftsf] cf};t /sd x sf]if nfut k|ltzt

clgjfo{ df}Hbft nfut k|ltzt = --------------------------------------------------- nufgL of]Uo sf]ifsf] cf};t /sd

nufgL of]Uo sf]ifsf] cf};t /sd = :jb]zL lgIf]ksf] cf};t /sd + :jb]zL C0f tyf ;fk6L -Borrowing_ sf]

cf};t /sd - j}wflgs t/ntfsf] cf};t /sd

@=# j}wflgs t/ntf nfut

j}wflgs t/ntf nfut u0fgf b]xfo adf]lhd ug'{ kg]{5M

v'b j}wflgs t/ntf /sd x -sf]if nfut k|ltzt – ;/sf/L ;'/If0fkqsf]

efl/t cf};t Aofhb/_

j}wflgs t/ntf nfut k|ltzt = ----------------------------- ----------------------------------------- nufgL of]Uo sf]ifsf] cf};t /sd

v'b j}wflgs t/ntf /sd = j}wflgs t/ntfsf] cf};t /sd - clgjfo{ df}Hbftsf] cf};t /sd

@=$ ;~rfng nfut

;~rfng nfut u0fgf ubf{ b]xfo adf]lhd ug'{ kg]{5M

s''n ;~rfng vr{ * x *%**

;~rfng nfut k|ltzt = ----------------------------------- nufgL of]Uo sf]ifsf] cf};t /sd

@=% ;DklQdf k|ltkmn

;DklQdf k|ltkmn jfkt )=&% k|ltzt ljGb' tf]lsPsf] 5 .

#= cfwf/ b/ u0fgf ;DaGwdf yk Joj:yfM

#=! cfwf/ b/ u0fgf ubf{ kl5Nnf] cjlwsf] ljQLo ljj/0f tyf tYofÍnfO{ cfwf/ lnO{ u0fgf ug'{kg]{5 . dfl;s

tYof+s pknAw gx'g] jflif{s k|s[ltsf vr{nfO{ ;dfg'kflts ?kdf ?kfGt/0f u/L u0fgf ug'{ kg]{5 .

#=@ j}wflgs t/ntfsf] cf};t /sd / clgjfo{ df}Hbftsf] cf};t /sd u0fgf ubf{ o; a}+saf6 hf/L lgb]{zg

adf]lhd sfod ug'{kg]{ Go'gtd /sdnfO{ lng' kg]{5 .

#=# s'n ;~rfng vr{df o; a}+sn] tf]s]sf] ljQLo ljj/0fsf] gfkmf gf]S;fg vftf adf]lhdsf] sd{rf/L vr{ /

cGo ;~rfng vr{nfO{ lng' kg]{5 .

gf]6M

* kl5Nnf] cjlwsf] cfwf/df jflif{sLs/0f ul/Psf] .

**;~rfng vr{ cGtu{t !% k|ltzt /sd u}x|sf]if ;~rfng vr{ cg'dfg ul/Psf] / ;f]sf] k"lt{ u}x|sf]if

cfDbfgLaf6 g} x'g ;Sg] .

293

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

==================== a}+s ln=

cfwf/ Aofhb/ ;DaGwL ljj/0f -dfl;s_

-cf= j= @)& , =========dlxgfsf] ljj/0f_

-!_ cfwf/ Aofhb/

qm=;+= ljj/0f k|ltzt s}lkmot

-s_ sf]if nfut

-v_ clgjfo{ df}Hbft nfut

-u_ j}wflgs t/ntf nfut

-3_ ;~rfng nfut

-ª_ ;DklQdf k|ltkmn )=&%

-5_ cfwf/ Aofhb/ -s b]lv ª ;Ddsf] of]u_

-@_ cfwf/ Aofhb/ ;DaGwL yk ljj/0f

ut] -s_ :jb]zL

lgIf]k

-v_ :jb]zL

C0f tyf

;fk6

-u_ Go'gtd sfod

ug'{kg]{ clgjfo{

df}~bft

-3_ ;/sf/L

;'/If0fkqdf

u/]sf] nufgL

-ª_ s'n

;DklQ

! @ # $ % ^ & * ( !) !! !@ !# !$ !% !^ !& !* !( @) @! @@ @# @$ @% @^ @& @* @* @( #) #! #@ s'n

cf};t

294

yk ljj/0fx?

-r_ Go'gtd sfod ug'{kg]{ cf};t j}wflgs t/ntf /sd

-5_ nufgL of]Uo sf]ifsf] cf};t /sd --s_ ± -v_ – -r__

-h_ v'b j}wflgs t/ntf /sdsf] cf};t --r_ – -u__

-em_ s'n Aofh vr{ --c_ ± -cf__

-c_ :jb]zL lgIf]kdf ePsf] Aofh vr{

-cf_ :jb]zL C0f tyf ;fk6df ePsf] Aofh vr{

-`_ ;/sf/L ;'/If0fkqdf u/]sf] nufgLdf k|fKt s'n Aofh /sd

-6_ gfkmf gf]S;fg lx;fa adf]lhdsf] s'n ;~rfng vr{ --c_ ± -cf__

-c_ sd{rf/L vr{

-cf_ cGo ;~rfng vr{

-7_ cfwf/ Aofhb/ u0fgf k|of]hgsf] nflu s'n ;~rfng vr{ --c_ ± -cf__

-c_ sd{rf/L vr{

-cf_ cGo ;~rfng vr{

-8_ gfkmf gf]S;fg lx;fa adf]lhd kl5Nnf] dlxgfsf] v'b gfkmf÷-gf]S;fg_

-9_ ;DklQdf k|ltkmn k|ltzt --8_*!@*!))÷-ª__

gf]6M

-!_ o; k|of]hgsf] nflu kl5Nnf] dlxgfsf] dfq cfDbfgL / vr{sf] -vr{sf] xsdf jflif{sLs/0f jf cg'dfg ug'{

kg]{ eP ;f]xL adf]lhdsf] kl5Nnf] dlxgfsf] vr{_ /sdnfO{ o;} kmf/dsf] a'Fbf g+= -@_ cGtu{tsf] yk

ljj/0fdf pNn]v u/L ;f]xL adf]lhd cfwf/ Aofhb/ u0fgf ug'{kg]{5 .

ldlt b:tvt

295

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

===================================== lnld6]8

cf};t Aofhb/ cGt/ -dfl;s_

@)==== ;fn ===== dlxgf

ut] :jb]zL shf{÷;fk6 /sd

-?=_

;/sf/L ;'/If0fkqdf u/]sf]

nufgL -?=_

:jb]zL lgIf]k /sd -?=_

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Dffl;s cf};t -?=_

dfl;s Aofh

cfDbfgL . Aofh

vr{ -?=_

Aofh cfDbfgL .

Aofh vr{sf]

cf};t b/ -

k|ltztdf_

Aofhb/ cGt/ -

k|ltztdf_

296

cg';"rL !%=@

cf};t Aofhb/ cGt/ -Spread_ u0fgf ug]{ ;'q

hxfF,

Ic = shf{ ;fk6 afktsf] dfl;s Aofh cfDbfgL

Is = ;/sf/L ;'/If0fkqdf u/]sf] nufgLdf kfs]sf] dfl;s Aofh cfDbfgL

Id = lgIf]ksf] dfl;s Aofh vr{

d1 = ;f] dlxgfsf] hDdf lbg

d2 = ;f] dlxgfdf ;/sf/L ;'/If0fkqdf nufgL ePsf] hDdf lbg

C = dfl;s cf};t :jb]zL shf{ ;fk6

D = dfl;s cf};t :jb]zL lgIf]k

I = dfl;s cf};t ;/sf/L ;'/If0fkqdf u/]sf] nufgL

k|li6s/0f M

-s_ shf{ ;fk6 afktsf] dfl;s Aofh cfDbfgL eGgfn] :jb]zL d'b|fdf k|jfx ePsf] s'n shf{ ;fk6af6

dlxgfe/df kfs]sf] ;fwf/0f Aofhsf] /sd ;Demg' kb{5 .

-v_ ;/sf/L ;'/If0fkqdf u/]sf] nufgLdf kfs]sf] dfl;s Aofh cfDbfgL eGgfn] ;/sf/L ;'/If0fkqdf u/]sf]

nufgLaf6 dlxgfe/df kfs]sf] ;fwf/0f Aofhsf] /sd ;Demg' kb{5 .

-u_ lgIf]ksf] dfl;s Aofh vr{ eGgfn] s'n :jb]zL lgIf]kdf ;f] dlxgfdf kfs]sf] Aofh vr{ /sd ;Demg'kb{5 .

-3_ dfl;s cf};t :jb]zL shf{ ;fk6 eGgfn] :jb]zL d'b|fdf k|jfx ePsf] shf{ ;fk6sf] b}lgs /sdsf] s'n

of]unfO{ ;f] dlxgfsf] hDdf lbgn] efu u/L cfpg] /sd ;Demg' kb{5 .

-ª_ dfl;s cf};t :jb]zL lgIf]k eGgfn] :jb]zL lgIf]ksf] b}lgs /sdsf] s'n of]u nfO{ ;f] dlxgfsf] hDdf

lbgn] efu u/L cfpg] /sd ;Demg' kb{5 .

-r_ dfl;s cf};t ;/sf/L ;'/If0fkqdf u/]sf] nufgL eGgfn] ;/sf/L ;'/If0fkqdf u/]sf] nufgLsf] b}lgs

/sdsf] s'n of]unfO{ ;f] dlxgfdf ;/sf/L ;'/If0fkqdf nufgL ePsf] hDdf lbgn] efu u/L cfpg] /sd

;Demg' kb{5 .

297

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= !^÷)&$

ljQLo ;|f]t ;+sng ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] ;+sng ug{]{ ljQLo ;|f]t ;DaGwdf g]kfn


!= ljQLo ;|f]t ;+sng ;Ldf

-!_ æsÆ ju{sf Ohfhtkqk|fKt ;+:yfnfO{ ;fdfGotof lgIf]k ;+sng ;DaGwL s'g} ;Ldf nfUg] 5}g .

-@_ ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] cfˆgf] k|fylds k'FhLsf] a9Ldf lj; u'0ff;Dd ljQLo ;|f]t -Aofh jf

lagf Aofhdf :jLsf/ ul/g] s'g} klg k|sf/sf] lgIf]k, ;fk6L / ljleGg lsl;dsf C0f pks/0fx?_ ;+sng

ug{ ;Sg]5 .

-#_ æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] cfˆgf] k|fylds k'FhLsf] a9Ldf kGw| u'0ff;Dd ljQLo ;|f]t -Aofh jf

lagf Aofhdf :jLsf/ ul/g] s'g} klg k|sf/sf] lgIf]k, ;fk6L / ljleGg lsl;dsf C0f pks/0fx?_ ;+sng

ug{ ;Sg]5 .

-$_ ;fk6Lsf] xsdf Ohfhtkqk|fKt ;+:yfn] cfkm\gf] s'n lgIf]k bfloTjsf] a9Ldf Ps rf}yfO;Dd

kl/rfng ug{ ;Sg]5 .

-%_ ljQLo ;|f]t ;+sng ;Ldf cg'udg ug]{ k|of]hgsf nflu 7Ls cl3Nnf] qodf;df sfod /x]sf]

k|fylds k'FhLnfO{ cfwf/ dflgg]5 .

@= ;+:yfut lgIf]k ;+sng ;Ldf ;DaGwdf

-s_ Ohfhtkqk|fKt ;+:yfn] s'g} Pp6f kmd{, sDkgL jf ;+ul7t ;+:yfaf6 cfˆgf] s'n lgIf]ksf] a9Ldf

aL; k|ltzt;Ddsf] ;Ldfdf gj9\g] u/L ;+:yfut lgIf]k kl/rfng ug{ kfpg] 5 .

-v_ Ohfhkqk|fKt ;+:yfsf] s'n lgIf]kdf ;+:yfut lgIf]ksf] c+z %) k|ltzteGbf a9L sfod ug{ kfOg]

5}g . t/ s'n lgIf]kdf ;+:yfut lgIf]ksf] c+z %) k|ltzteGbf a9L ePsf ;+:yfx?n] ;f] lgIf]knfO{

@)&$ c;f/ d;fGt;Dd lgoldt ul/;Sg' kg]{5 .

:ki6Ls/0fM

æ;+:yfut lgIf]kÆ eGgfn] ;/sf/L tyf ;/sf/L :jfldTjdf /x]sf ;+:yf Pjd\ ;+:yfgx?, art tyf C0f

;xsf/L ;+:yf tyf To:tf ;+:yf Pjd\ ;+:yfg dftxt ;+rflnt sf]ifx? / klAns lnld6]8 sDkgLx?sf]

lgIf]k ;Demg' k5{ .

# lgIf]k ;+sng tyf e'QmfgL ;DaGwL lgod tyf k|lqmof agfO{ nfu" ug'{ kg]{

-!_ Ohfhtkqk|fKt ;+:yfn] :jLsf/ ug]{ lgIf]ksf] cjlw, k|sf/ cflb ;Dk"0f{ lgod tyf sfo{ljlwsf

af/]df Ohfhtkqk|fKt ;+:yf cfkm}n] lgod agfO{ nfu" ug{' kg]{5 / To:tf] lgod tyf sfo{ljlw o;

a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .

-@_ a}+s jf ljQLo ;+:yfn] bz jif{b]lv rNtL gePsf] jf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&#

adf]lhd xs bfaL gk/]sf] lgIf]k vftfx?sf] ljj/0f k|To]s cfly{s jif{sf] klxnf] dlxgfleq o;

a}+sdf k7fpg' kg]{5 . ;fy}, o; k|sf/sf] lgIf]k /sd lng cfpg] ;"rgf ;DalGwt a}+s jf ljQLo

;+:yfn] k|To]s kfFr jif{df Ps k6s /fli6«o :t/sf] b}lgs klqsfdf k|sfzg ug'{sf ;fy} ;f] ;DaGwL

lj:t[t ljj/0f cfkm\gf j]a;fO6df ;d]t /fVg' kg{]5 . aL; jif{;Dd a'em\g gcfPsf] jf s;}sf]

xsbfaL kg{ gcfPsf] lgIf]k /sd o; a}+ssf] …a}+lsË ljsf; sf]ifÚ df hDdf ug'{ kg]{5 .

298

-#_ Ohfhtkqk|fKt ;+:yfn] nfef+z 3f]if0ff u/]sf] ldltn] kfFr jif{;Dd klg ;DalGwt ;]o/wgL jf lghsf]

xsjfnf ;f] nfef+z lng gcfPdf k|To]s cfly{s jif{ ;dfKt ePsf] Ps dlxgfleq ;]o/wgLsf] gfd

gfd];L ;lxtsf] ljj/0f /fli6«o:t/sf] kqklqsfdf sDtLdf Psk6s k|sfzg ug'{ kg]{5 . o:tf] ;'rgf

k|sfzgkl5 klg nfef+zsf] e'QmfgL lng gcfPdf ;DalGwt ;+:yfdf æbfjL gePsf] nfef+z vftfÆ

vf]nL /sdfGt/ ug'{ kg]{5 . o;/L /sdfGt/ ePsf] nfef+z /sdsf] ljj/0f clen]v u/L k|sfzg

ubf{ Psd'i6 ?kdf k|sfzg ug{ ;lsg]5 . ;fy} k|sflzt ljj/0fsf] Ps k|lt o; a}+sdf k]z ug'{

kg]{5 .

-$_ Ohfhtkqk|fKt ;+:yfn]] k|fs[lts JolQm jf gfkmf sdfpg] p2]Zo g/fvL :yfkgf ePsf ;+3÷;+:yfx?

-x'nfs art a}+s ;d]t_ sf] xsdf dfq art vftf vf]Ng ;Sg]5 . k|fs[lts JolQm÷gfkmf sdfpg]

p2]Zo g/fvL :yflkt ;+:yfx? afx]s cGo ;+:yf÷lgsfojf6 art vftf vf]n]sf] cj:yfdf clanDj

aGb ug'{ kg]{5 . ;fy}, :jLsfo{ a}+lsË dfGotf cg'?k ;DalGwt ;+:yfn] r]sa's hf/L ug]{ vftf tyf

hf/L gug]{ vftf 5'§ofO{ ;f]xL cfwf/df r]sa's hf/L ug]{ Joj:yf ug'{ kg]{5 .

t/, pQm Joj:yfn] k|fs[lts JolQm afx]ssf cGo ;+3, ;+:yf, sDkgL nufotsf ck|fs[lts JolQmn]

Aofh cfh{g x'g] u/L art vftf afx]ssf cGo vftf vf]Ng afwf k'¥ofpg] 5}g .

-%_ Ohfhtkqk|fKt ;+:yfn] k|fs[lts JolQmsf] d'2lt lgIf]k :jLsf/ ubf{ lgIf]kstf{sf] art vftf vf]nL

d'2lt lgIf]kdf k|bfg ul/g] Aofh / e'QmfgL cjlw (Maturity Period) kZrft lkmtf{ x'g] /sd

To:tf] art vftfdf cljnDa hDdf x'g] Joj:yf ldnfpg'kg]{5 .

$ ;fk6L lng ;Sg]

-!_ Ohfhtkqk|fKt ;+:yfn] a'Fbf g+= ! df plNnlvt ;Ldfleq /xL Ohfhtkqk|fKt ;+:yf, JolQm, kmd{,

sDkgL tyf ;+ul7t ;+:yf;Fu ;fk6L lng ;Sg] 5 .

-@_ pka'Fbf -!_ df h'g;'s} s'/f n]lvPsf] ePtf klg ljb]zL ;/sf/ jf cGt/f{li6«o ;+3÷;+:yfaf6 s'g}

cfly{s ;xfotf jf C0f lng'k/]df Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] :jLs[lt lng' kg]{5 . ljb]zL

d'b|fdf cfly{s bfloTj gkg]{ u/L ljb]zL ;+:yf jf lghsf] g]kfn /fHodf :yflkt ;+:yf jf

kl/of]hgfaf6 o; a}+saf6 k'j{ :jLs[lt lnO{ Ohfhtkqk|fKt ;+:yfn] :jb]zL d'b|fdf C0f tyf cg'bfg

lng ;Sg]5g\ .

%= l8a]~r/ tyf cGo C0f pks/0fx? hf/L ug{] ;DaGwL Joj:yf

b]xfodf plNnlvt zt{x? k'/f u/]sf] æsÆ / ævÆ ju{sf O{hfhtkqk|fKt ;+:yfn] a'Fbf g+= ! sf] clwgdf /xL

a9Ldf cfˆgf] k|fylds k'FhLsf] krf; k|ltzt;Ddsf] l8a]~r/÷cGo C0f pks/0f hf/L ug{ :jLs[ltsf]

nflu o; a}+sdf lgj]bg k]z ug'{ kg]{5 . To:tf] lgj]bg dfly cfjZos 5fgjLg u/L pko'Qm 7fg]df o;

a}+sn] l8a]~r/ tyf cGo C0f pks/0f hf/L ug{] :jLs[lt lbg ;Sg]5 M–

-!_ ljQLo sf/f]af/ k|f/De u/]sf] kfFr jif{ k'/f ePsf],

-@_ ;j{;fwf/0fdf laqmL ljt/0f ug'{ kg]{ ;]o/ laqmL ljt/0f u/L lwtf]kq ljlgdo ahf/df ;'rLs[t

eO;s]sf] /

-#_ ;l~rt gf]S;fgL afFsL g/x]sf] .

t/, l8a]~r/ tyf cGo C0f pks/0f hf/L ug{ :jLs[lt lng] Ohfhtkqk|fKt ;+:yfx?n] Discount

Factor cGtu{t /fVg' kg]{ Capital Redemption Reserve clgjfo{ ?kdf /fVg' kg]{5 .

^= lgIf]k sf/f]af/ ;DaGwdf

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cGo k|rlnt sfg'g adf]lhd lgIf]k kl/rfng tyf shf{sf]

sf/f]af/ ul//x]sf ljQLo ;+:yfx?df lgIf]k /fVg tyf shf{sf] sf/f]af/ ug{ kfOg] 5}g .

&= Ohfhtkqk|fKt ;+:yfn] Ps csf{df lgIf]k vftf vf]Ng] ;DaGwdf

-s_ Ohfhtkqk|fKt ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt cGo s'g} klg a}+s tyf ljQLo ;+:yf jf s'g}

klg k|sf/sf] lgIf]k ;DaGwL sf/f]af/ ug]{ ;+:yfdf Aofh k|fKt x'g] u/L s'g} klg k|sf/sf] :jb]zL

lgIf]k vftf vf]Ng kfOg] 5}g .

-v_ t/, of] Joj:yfn] b]xfo adf]lhdsf /sdx? Aofh cfh{g x'g] u/L /fVg /f]s nufPsf] dflgg] 5}g .

299

sd{rf/L cjsfz sf]if jfktsf] /sd,

z'? ;fj{hlgs lgisf;g, k'gM ;fj{hlgs lgisf;g / xsk|b ;]o/ lgisf;gaf6 ;+sng ePsf]

/sd hDdf u/L Aofh cfh{g x'g] c:yfoL k|s[ltsf lgIf]k vftf,

ljb]zL d'b|fsf] vftf,

-u_ pko'{Qm a'Fbf g+= -v_ afx]ssf Aofh cfh{g x'g] u/L o; k'j{ vf]lnPsf d'2lt lgIf]k vftfx?sf xsdf

;f] sf] e'QmfgL cjlw -Maturity Period_ ;dfKt eP kZrft gjLs/0f ug{ kfOg] 5}g .

-3_ o; a'Fbfsf] v08 -s_ df h'g;'s} s'/f n]lvPsf] ePtf klg Ohfhtkqk|fKt ævÆ / æuÆ ju{sf ljQLo

;+:yfx?n] cGo Ohfhtkqk|fKt ;+:yfx?df dfu]sf avt lkmtf{ kfpg] k|sf/sf] vftf -Call Deposit_

vf]Ng ;Sg]5g\ .

*= ;LdfeGbf a9L ljQLo ;|f]t ;+sng u/]df ;Ldfleq Nofpg] ;dofjlw

Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] ljQLo ;|f]t ;+sng ;DaGwL Joj:yf cGtu{t tf]s]sf] ;Ldf eGbf a9L

x'g] u/L ljQLo ;|f]t kl/rfng u/]sf] jf ;fk6L lnPsf] ca:yfdf To:tf] ;LdfeGbf a9L ;+sng ul/Psf]

ljQLo ;|f]t jf ;fk6L] ;Ldf eGbf sddf gcfP;Ddsf] cjlwsf] nfuL b}lgs ?kdf k|rlnt a}+sb/n] x'g

cfpg] /sd ;DalGwt ;+:yfnfO{ xhf{gf nufpg ;lsg] 5 . ;fy}, To:tf] ;+:yfsf] sfo{sf/L k|d'vnfO{ ;d]t

?= Ps nfv;Dd hl/jfgf nufpg ;lsg] 5 / o:tf] /sd sfo{sf/L k|d'vaf6 JolQmut ?kdf c;'npk/

ul/g] 5 .

o; k|of]hgsf] nflu n]vfk/LIf0f ePsf] ;a}eGbf kl5Nnf] ljQLo ljj/0faf6 sfod x'g cfpg] k|fylds

k'FhLnfO{ cfwf/ lnO{ u0fgf ul/g] 5 . ;fk6L ;DaGwL b}lgs ljj/0f xfn o; a}+s ;dIf k]z x'Fb} cfPsf]

clgjfo{ df}Hbft ;DaGwL ;fKtflxs ljj/0f -lgb]{zg kmf=g+= !#=!_ df Pp6f 5'§} ;fk6L zLif{s sfod u/L ;fk6L

lnOPsf] s'n /sd v'nfpg' kg]{5 .

(= ;fj{hlgs ;]o/ lgisfzg ;DaGwdf

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] ;~rfngdf cfPsf] ldltn] tLg jif{leq ;j{;fwf/0fsf] nflu

5'6\ofOPsf] ;]o/ laqmL ljt/0f u/L ;Sg' kg]{5 . ;fy}, k|rlnt lwtf]kq ;DaGwL sfg'gsf] clwgdf /xL

;fj{hlgs ?kdf k'gM ;]o/ lgisfzg (Further Public Issue) ug{ ;Sg]5g\ .

!)= ;]o/ lgIf]k of]hgf ;~rfng ug{ ;Sg]]

Ohfhtkqk|fKt ;+:yfn] b]xfo adf]lhdsf zt{ cGtu{t /xL ;]o/ lgIf]k (Share Deposit_ of]hgfx?

;~rfng ug{ ;Sg]] 5g\ M–

-s_ ;]o/ lgIf]k of]hgf cGtu{t art ug]{ artstf{x¿n] pQm sDkgLsf] ;]o/ vl/b ug{ -;+:yfks

;d'x_ rfx]sf] cj:yfdf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# tyf o; a}+saf6 hf/L ePsf]

PsLs[t lgb]{zg tyf Ohfhtkq k|bfg ul/g] gLltdf pNn]v ePsf k|fjwfgx¿ cg';f/ ;+:yfks x'g

tf]lsPsf] of]Uotfx¿ k'/f u/]sf] x'g' kg]{ .

-v_ ;]o/ lgIf]k of]hgf cGtu{t hDdf ePsf] lgIf]knfO{ ;fwf/0f ;]o/df -;+:yfks ;d'x_ kl/jt{g ug{

rfxg] lgIf]kstf{x¿n] lwtf]kq sf/f]af/ ;DaGwL k|rlnt P]gdf pNn]v ePsf Joj:yf Pjd\

k|lqmofx¿ kfngf ug'{ kg]{ / o;/L artstf{x¿nfO{ ;+:yfks ;d'xsf] ;]o/ k|bfg ug]{ ;dodf a}+s

tyf ljQLo ;+:yfn] g]kfn lwtf]kq af]8{af6 ;d]t clgjfo{ ?kdf :jLs[lt lnP/ dfq OR5's

artstf{x?nfO{ ;+:yfks ;]o/ lbg' kg]{ .

-u_ pQm of]hgf cGtu{t ;xefuL eO{ ;+:yfks ;]o/ vl/b ug{ rfxg] artstf{x¿nfO{ a}+s tyf ljQLo

;+:yf ;DaGwL P]g, @)&#, o; a}+sn] hf/L u/]sf gLltut Joj:yfx¿ tyf cGo k|rlnt P]g,

sfg'gsf] clwgdf /xL k|rlnt lwtf]kq ;DaGwL P]g, lgod, lgb]{lzsfsf] kfngf u/L cfjZos k|lqmof

k'/f u/]/ dfq ;+:yfks ;d'xsf] ;]o/ vl/b ug{ ;Sg] eGg] Joxf]/f ;fj{hlgs hfgsf/Lsf nflu

k|sflzt x'g] ;fdu|L ;DalGwt sDkgLsf] cfGtl/s gLlt÷lgoddf ;d]t :ki6;Fu pNn]v x'g' kg]{ .

300

!!= ;xfos cfjlws C0fkq tyf e'QmfgL of]Uo ckl/jt{gLo cu|flwsf/ ;]o/ hf/L ug{ ;Sg]

æsÆ / ævÆ ju{sf O{hfhtkqk|fKt ;+:yfn] ;'/If0f g/flvPsf] ;xfos cfjlws C0fkq (Subordinated

Term Debt) / e'QmfgL of]Uo ckl/jt{gLo cu|flwsf/ ;]o/ (Redeemable Non-Convertible Preference

Share) hf/L ubf{ o; ;DaGwL cGo Joj:yfsf cltl/Qm lgDg zt{x?sf] clwgdf /xL ug{' kg]{]5 M–

-!_ C0fkq s'g} klg ;'/If0f g/fvL lgisfzg ug{' kg{],

-@_ C0fkqsf] cjlw tf]s]sf] x'g' kg]{,

-#_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/df k|bfg ul/g] Aofh÷nfef+z e'QmfgL ug]{ cjlw,

jflif{s Aofhb/ k|ltztdf tf]Sg' kg{], Aofhb/ kl/jt{g ug{ gkfOg] / cflh{t Aofh /sddf cfos/

P]g cg';f/ cfos/ nfUg]÷nufpg] Joj:yf ug{' kg{],

-$_ a}+s lj36g ePsf] cj:yfdf C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/sf] e'QmfgL

lgIf]kstf{eGbf kl5 dfq x'g],

-%_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/ hf/L ePsf] ldltn] ^ dlxgfleqdf g]kfn lwtf]kq

ljlgdo ahf/df ;'rLs[t ug{'' kg{],

-^_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/ lgisfzg ug'{ cl3 tof/ ul/g] ljj/0fkq o;

a}+ssf] ;xdlt lnP/ dfq k|sflzt ug{' kg{],

-&_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/sf] /sd e'QmfgL ug{ l;h{gf ul/g] k'FhL lkmtf{

hu]8f sf]if (Capital Redemption Reserve) sf] Joj:yf ug{ lgDgfg';f/ sf]if l;h{gf u/]sf] x'g'

kg]{ .

-s_ lgisfzg ul/Psf] cfly{s jif{ / e'QmfgL x'g] cfly{s jif{ To:tf] e'QmfgL sf]if (Redemption

Reserve) df s'g} /sd ljlgof]hg gu/] klg x'g],

-v_ e'QmfgL cjlw afFsL /x];Dd To;kl5sf k|To]s jif{ aflif{s d'gfkmfaf6 sDtLdf ;dfg'kflts

(Proportionate) cfwf/df /sd 5'6\ofpg' kg]{,

-u_ v08 -v_ adf]lhd ;dfg'kflts cfwf/df 5'6\ofpg' kg]{ /sd eGbf a9L /sd 5'6\ofpg] ePdf

s'g cfly{s jif{df slt /sd 5'6\ofpg] xf] :ki6 pNn]v ug{' kg{] .

-*_ Private placement sf] cfwf/df laqmL ul/g] C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/sf]

;DaGwdf s'g} ;+3÷;+:yf;Fu clu|d s'g} ;Demf}tf ePsf] eP ;f] ;Demf}tfsf] k|ltlnkL k]z ug{' kg{],

-(_ olb s'g} kIfn] ;f] kIfnfO{ 5'6\ofOPsf] C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/ vl/b

gu/]df ;f] csf{] kIfnfO{ laqmL ug{] Joj:yf ug'{ kg]{,

-!)_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/df cflh{t Aofh nufgLstf{x?nfO{ slxn] e'QmfgL

ug]{ eGg] ljifodf ljj/0fkqsf] æAofh÷nfef+z e'QmfgL ug]{ ;do (Interest/Preferred Dividend

Payment Timing)Æ zLif{s cGtu{t :ki6 pNn]v ug'{ kg]{,

-!!_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/df cfj]bg ug{] k|To]s cfj]bsnfO{ lghn] cfj]bg

u/]sf] /sddf cfj]bg u/]sf] ldltb]lv afF8kmfF8 x'g] lbg;Ddsf] cjlwsf nflu k|rlnt ahf/sf] b/n]

vl08t cjlwsf] Aofh (Broken Period Interest) k|bfg ug'{ kg]{ / ;f] ljifodf ljj/0fkqdf :ki6

pNn]v ug'{ kg]{,

-!@_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ z]o/ e'QmfgL u/]kl5 e'QmfgL sf]if (Redemption

Reserve) df afFsL /x]sf] /sdnfO{ k'FhL ;dfof]hg sf]ifdf /sdfGt/ ug{' kg]{5 .

!@= aLdf of]hgf ;DaGwdf

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] lgIf]k :jLsf/ ubf{sf] avtdf g} vftfx? aLdf x'g] Joj:yf ug]{

ePdf jLldt vftfsf Ps} k|s[ltsf lgIf]kstf{x?sf aLrdf s'g} lje]b gx'g] tyf lgIf]kstf{nfO{ yk

Jooef/ gkg]{ u/L o:tf] of]hgf ;~rfng ug{ ;Sg] 5g\ . aLdfn]v -Insurance Policy_ df pNn]v ul/g]

;]jf, zt{ / ;'ljwfx?sf] ;DaGwdf jLldt lgIf]kstf{nfO{ lgIf]k :jLsf/ ubf{ s} avtdf :ki6 hfgsf/L

u/fpg' kg]{5 .

301

!#= lgIf]k ;+sng sfo{nfO{ cfsif{s agfpg pkxf/ ;DaGwL sfo{qmd ;~rfng ug{ gkfO{g] ;DaGwdf

a}+s tyf ljQLo ;+:yfx?n] lr6\7fdf cfwfl/t s'g} klg k|sf/sf] lgIf]k pkxf/ sfo{qmd ;~rfng ug{ kfOg]

5}g . t/, ;DalGwt a}+s÷ljQLo ;+:yfn] tf]s]sf lglZrt dfkb08x? cGtu{t kg]{ ;Dk"0f{ lgIf]kstf{x?sf

aLrdf s'g} lje]b gu/L To:tf ;a} lgIf]kstf{x?n] lgIf]k /sdsf] cfwf/df ;dfg?kdf pkxf/ k|fKt ug]{ u/L

lgIf]k pkxf/ sfo{qmd ;~rfng ug{ eg] o; Joj:yfn] s'g} afwf k'¥ofPsf] dflgg] 5}g .

!$= lgIf]k ;'/If0f u/fpg] ;DaGwdf

o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cfˆgf] ;+:yfdf k|fs[lts JolQmsf gfddf art

tyf d'2lt vftfdf /x]sf] ? @ nfv;Ddsf] lgIf]k ……lgIf]k tyf shf{ ;'/If0f sf]ifÆ ;Fu ;'/If0f ug]{÷u/fpg]

Joj:yf ug'{ kg]{ / ;f] /sdnfO{ j[l4 u/L qmdzM ? % nfv;Ddsf] lgIf]k ……lgIf]k tyf shf{ ;'/If0f sf]ifÆ

;Fu ;'/If0f u/fpg] cfjZos Joj:yf ldnfpg' kg]{5 .

;fy}, Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cfˆgf] ;+:yfdf /x]sf] @ nfv ?k}ofF;Ddsf] JolQmut art

tyf d'2lt lgIf]ksf] /sd / To:tf lgIf]kstf{sf] ;+VofTds ljj/0f q}dfl;s ?kdf qodf; ;dfKt ePsf]

Ps dlxgfleq lgIf]k tyf shf{ ;'/If0f sf]ifnfO{ pknAw u/fpg' kg]{5 .

!%= ljb]zL nufgLaf6 cflh{t nfef+z /sdsf] lgIf]k vftf vf]Ng] ;DaGwdf

ljb]zL nufgLstf{n] g]kfnleq nufgL u/L cfh{g u/]sf nfef+z /sd ;DalGwt b]zsf] ;/sf/L lgsfo jf

s]Gb|Lo a}+ssf] ;xdtLdf a}+s tyf ljQLo ;+:yfdf d'2lt vftf vf]nL hDdf ug{ ;Sg] / ;f] lgIf]k tyf

lgIf]kaf6 cflh{t Aofhsf] l/Kof6«Lo;g (Repatriation) b]xfosf] zt{df ljb]zL ljlgdo Joj:Yffkg

ljefuaf6 :jLs[lt lnP/ dfq ug{ kfpg] Joj:yf sfod ul/Psf] 5 M–

zt{x?M

-!_ ljlgdo b/, Aofhb/, nufotsf s'g} klg hf]lvd ;DalGwt nufgLstf{n] g} axg ug'{ kg]{ .

-@_ o:tf] d'2lt lgIf]ksf] cjlw sDtLdf ! jif{sf] x'g' kg]{ / To:tf] lgIf]ksf] lwtf]df s'g} lsl;dsf] shf{

lng gkfpg] .

-#_ o:tf] lgIf]k vftf vf]Ng' cl3 o; a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefusf] k'j{ :jLs[lt lng'kg]{ .

-$_ o:tf] lgIf]k tyf Aofhsf] cw{jflif{s ljj/0f o; a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefudf k]z

ug'{kg]{ .

!^= a}+s tyf ljQLo ;+:yfx?af6 Good for Payment gul/Psf r]sx? ;d]t e'QmfgL of]Uo Good Instrument

x'Fbfx'Fb} klg wf/s -Holder_ n] yk lglZrttf -Assurance_ ug{ rfx]sf] v08df Good for Payment ug]{

k|of]hgsf] nflu b]xfosf] Joj:yf sfod ul/Psf] 5M

!= r]s Good for Payment ug]{ a}+s tyf ljQLo ;+:yfn] ;f] r]s a/fa/sf] /sd 5'§} vftfdf hDdf u/L

;f]sf] System Printed k|df0f r]sdf pNn]v ug]{ jf r]s;Fu pknAw u/fpg] Joj:yf u/L ;f]sf]

clen]v /fVg' kg]{ .Æ

@= Good for Payment ul/g] r]ssf] ldlt Good for payment u/]sf] ldlt eGbf kl5sf] x'g gx'g] .

#= Good for Payment r]s hf/L ug]{ ;DaGwL cffGtl/s lgoGq0f tyf ;Gt'ngsf] Joj:yf u/L o:tf]

r]s hf/L ePsf] ljj/0f k|d'v ;~rfng clws[tnfO{ pknAw ug]{ u/fpg] Joj:yf ldnfpg' kg]{ .

$= Good for Payment r]s lwtf] /fvL shf{ lng÷lbg gkfOg] .

%= Good for Payment r]s hf/L ubf{ hf/L ug]{ sfof{nosf sDtLdf b'O{ hgf kbflwsf/Ln] cfˆgf] sf]8

g+= ;lxt gfd, kb / ldlt v'nfO{ b:tvt u/L ;+:yfsf] 5fk ;d]t nufpg' kg]{ .

t/ g]kfn ;/sf/n] e'QmfgL kfpg] u/L k|rlnt gLltut Joj:yfsf] clwgdf /x]/ Good for Payment r]s hf/L ug{ dfly plNnlvt Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .

!&= a}+s jf ljQLo ;+:yfn] k|fs[lts JolQmsf] gfddf :jb]zL d'b|fdf Pp6} k|s[ltsf] Ps eGbf a9L vftf vf]Ng kfOg]

5}g . o;}u/L Pshgf JolQmnfO{ Pp6} k|sf/sf] Ps eGbf a9L sf8{ -8]lj6÷qm]l86_ hf/L ug{ kfO{g] 5}g . of]

lgb]{zg hf/L x'Fbfsf avt Pp6} a}+s jf ljQLo ;+:yfn] Ps JolQmsf] gfddf Ps} k|s[ltsf] Ps eGbf a9L vftf

302

vf]n]sf] jf PseGbf a9L sf8{ hf/L u/]sf] eP o; lgb]{zg adf]lhd Ps} k|s[ltsf] Pp6f dfq vftf / Pp6f

dfq sf8{ sfod /fVg] Joj:Yff ldnfpg' kg]{5 . of] Joj:Yff d'4tL vftfsf xsdf eg] nfu' x'g] 5}g .

!*= a}+s tyf ljQLo ;+:yfn] cfˆgf ;]o/wgLx?nfO{ k|bfg ug]{ gub nfef+z ;]o/wgLsf] vftfdf hDdf x'g]

Joj:Yff ldnfpg'kg]{5 . ;fy}, ;fj{hlgs lgisfzg (IPO/FPO) sf] qmddf lwtf]kq afF8kmf6 kZrft

nufgLstf{n] dfu u/] adf]lhd z]o/ k|fKt ug{ g;s]sf] v08df To:tf] /sd lkmtf{ ubf{ ;d]t lghn]

b/vf:t kmf/fddf pNn]v u/]sf] vftfdf hDdf x'g] Joj:yf ldnfpg' kg]{5 .

!(= vf/]hL / jrfpm


PsLs[t lgb]{zg, @)&# sf] ljQLo ;|f]t ;+sng ;DaGwL Joj:yf O=k|f= lgb]{zg g+= !^÷)&# af6

hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&$ ;fpg ( ut] ;Dd hf/L ePsf o;} ljifo;Fu




303

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= !&÷)&$

ljkGg ju{ tyf tf]lsPsf pTkfbgzLn If]qdf k|jfx ug"{kg]{ shf{ ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] ljkGg ju{ tyf tf]lsPsf pTkfbgzLn If]qdf k|jfx

ug'{kg]{ shf{x?sf] ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf]

lgb]{zg hf/L ul/Psf] 5 .

1. æOhfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a+}s tyf ljQLo ;+:yfx?n] cfˆgf] s'n shf{ ;fk6 -laN; vl/b

tyf l8:sfp06;d]t_ sf] qmdzM Go'gtd %=) k|ltzt, $=% k|ltzt / $=) k|ltzt ljkGg ju{df shf{

k|jfx ug'{ kg]{5 . ;fy}, æsÆ ju{sf afl0fHo a}+sx?n] o;/L k|jfx ug{sf nflu tf]lsPsf] k|ltzt dWo]

cfˆgf] s'n shf{ ;fk6 -laN; vl/b tyf l8:sfpG6 ;d]t_ sf] Go'gtd @ k|ltzt shf{ a'Fbf g+= # df

pNn]v ul/Psf If]qdf k|ToIf ?kdf nufgL ug'{ kg]{5 . o;/L k|ToIf ?kdf shf{ k|jfx ubf{ @)&% c;f/

d;fGt;Dddf @ k|ltzt k'Ug] u/L shf{ k|jfx ug'{ kg]{5 .

o; lgb]{zgsf] k|of]hgsf nflu æljkGg ju{Æ eGgfn] Go'g cfo ePsf / vf;u/L ;fdflhs?kdf lk5l8Psf

dlxnf, hghflt, blnt ju{, km/s 9+un] ;Ifd JolQmx?, ;LdfGts[t ;d'bfo tyf ;fgfls;fg, sflnu9,

dhb'/ / e"ldxLg kl/jf/nfO{ ;Demg' kb{5 . ljkGg ju{sf] cfly{s tyf ;fdflhs pTyfgsf] nflu ;~rfng

x'g] :j/f]huf/d"ns n3' pBdx? ;~rfng ug{ o; a}+såf/f tf]lsPsf] ;Ldf;Dd k|jfx x'g] n3' shf{nfO{

æljkGg ju{ shf{Æ cGtu{t u0fgf ug'{ kg]{5 .

2. ljQLo sf/f]af/ ug{ Ohfhtkqk|fKt ;+:yf tyf gofF vf]lng] jf :t/f]Gglt eO{ sf/f]af/ ;~rfng u/]sf] !

jif{kl5sf] q}dfl;s cjlwdf ^ dlxgf cl3sf] s'n afFsL shf{ ;fk6sf] cfwf/df ljkGg ju{df clgjfo{?kn]

shf{ k|jfx ug'{ kg]{5 .

3. Ohfhtkqk|fKt;+:yfn] lgDg cg';f/ k|ToIf ?kdf k|jfx u/]sf] shf{nfO{ ljkGg ju{df k|jfx ePsf] shf{df

u0fgf ul/g]5 .

-s_ ljkGg jf Go"g cfo ePsf JolQmnfO{ n3' pBd jf Joj;fo ;~rfng ug{ k|lt;d"x

;b:o÷JolQmnfO{ ;fd"lxs÷ JolQmut hdfgtdf k|bfg u/]sf] a9Ldf Ps nfv ?k}ofF;Ddsf] n3'

shf{ . ljut b'O{ jif{b]lv shf{ pkef]u u/L c;n ju{df k/]sf ;d"x ;b:o÷JolQmsf] xsdf tLg

nfv ?k}of ;Ldf sfod ul/Psf] .

-v_ gjLs/0fLo phf{ k|ljlw cGtu{t 3/]n' ;f}o{ ljB't k|0ffnL -Solar Home System_, ;f}o{ r'nf] -Solar

Cooker_, ;f}o{ 8f«o/ -Solar Dryer_, ;f}o{ jf6/ kDk -Solar Pump_, afof]UofF; -Biogas_, ;'wfl/Psf]

kfgL 36\6 -Improved Water Mill_, ;'wfl/Psf] r'nf] -Improved Cook Stoves_ k|of]hgdf

k|ltkl/jf/ Ps nfv ?k}ofFdf gj9\g] u/L k|jfx u/]sf] shf{ . ljut b'O{ jif{b]lv shf{ pkef]u u/L

c;n ju{df k/]sf C0fLsf] xsdf o:tf] ;Ldf Ps nfv krf; xhf/ ?k}of sfod ul/Psf] .

-u_ ljkGg jf Go"g cfo ePsf JolQmnfO{ n3' pBd jf Joj;fo ;~rfng ug{sf nflu :jLsf/of]Uo

lwtf]÷;fd"lxs hdfgLdf ;d"x ;b:onfO{ k|lt Joj;fo tLg nfv ?k}ofFdf ga9\g] u/L pknJw

u/fPsf] n3' pBd shf{ . ljut b'O{ jif{b]lv shf{ pkef]u u/L c;n ju{df k/]sf ;d"x ;b:osf]

xsdf ;ft nfv ?k}of ;Ldf sfod ul/Psf] .

-3_ j}b]lzs /f]huf/df hfg] JolQmx?nfO{ lwtf] lnO{ jf glnO{ pknAw u/fPsf] k|ltJolQm ?= Psnfv

krf; xhf/;Ddsf] shf{ .

304

-ª_ g]kfn ;/sf/sf] o'jf :j/f]huf/ tyf /f]huf/ k|lzIf0f sfo{qmd cGtu{t j}b]lzs /f]huf/df hfg]

sfdbf/nfO{ g]kfn ;/sf/n] tf]s]sf] a}+ssf] ;dGjodf s'g} klg æsÆ ju{sf Ohfhtkqk|fKt ;+:yfn]

k|bfg u/]sf] j}b]lzs /f]huf/ shf{ .

-r_ ljkGg ju{ shf{ k|fKt ug{ of]Uo JolQm÷;d'bfon] Psn jf ;fd'lxs?kdf un}+rfsf] nflu cfjZos

kg]{ pmg pTkfbg ug]{ k|of]hgfy{ e]8fkfng ug{ jf un+}rf a'Gg] tfg /fVgsf nflu a}+s tyf ljQLo

;+:yfx?jf6 :jLsf/of]Uo lwtf] lnO{ k|lt kl/jf/ ?=# nfvdf ga9\g] u/L -ljut b'O{ jif{b]lv ljkGg

ju{ shf{ pkef]u u/L c;n ju{df k/]sfsf] nflu ?= $ nfv x'g]_ k|jfx ePsf] shf{ .

To;}u/L, ljkGg ju{ shf{ k|fKt ug{ of]Uo ;LdfGtLs[t ;d'bfo tyf ;fgf ls;fg jf ls;fg

;d'bfon] dnvfb tyf ljpljhg vl/b, ;fd'lxs ?kdf pTkfbg e08f/0fsf] nflu zLt e08f/

-Cold Storage_ lgdf{0f, pTkfbgsf] ahf/Ls/0f, ;fgf l;+rfO{ s'nf], :ofnf] 6\o'jj]n h8fgh:tf

p2]Zosf nflu klg a}+s tyf ljQLo ;+:yfx?af6 :jLsf/of]Uo lwtf] lnO{ k|lt kl/jf/ ?= # nfvdf

ga9\g] u/L k|jfx ul/Psf] shf{ . ;fy}, t/sf/L v]tL, kmnkm"n, kz'÷k+IfLkfng, dT:okfng,

df}/Lkfng, hl8a'6L pTkfbg tyf s[lif pkh e08f/0fh:tf Joj;fosf] nflu k|lt kl/jf/ ?= $ nfv

¿k}ofF;Ddsf] shf{, / ls;fgx?nfO{ t/sf/L tyf kmnkm'n e08f/0f k|df0fsf] cfwf/df k|bfg ul/Psf]

?= $ nfv ¿k}ofF;Ddsf] shf{ .

-5_ dlxnfx?åf/f ;~rflnt n3' pBdnfO{ a}+s tyf ljQLo ;+:yfaf6 k|jfx ePsf] ?= $ nfv;Ddsf]

shf{ . ;fy}, dlxnfx?åf/f ;~rflnt n3' pBdnfO{ a}+s tyf ljQLo ;+:yfaf6 ;DalGwt kl/of]hgfsf]

lwtf]df k|jfx ePsf] ?= & nfv;Ddsf] kl/of]hgf shf{ .

o;/L shf{ k|jfx ubf{ k|rlnt sfg"gsf] clwgdf /xL kl/of]hgfsf] lwtf]df k|jfx ug'{kg]{ 5 / lgIf]k

tyf shf{ ;'/If0f lgudaf6 clgjfo{ ?kdf ;'/If0f ug]{ u/fpg] Joj:yf ;d]t ldnfO{ k|jfx ug'{ kg]{5

.

-h_ u|fdL0f If]qdf ul7t pkef]Qmf ;ldlt jf To:tf] If]qdf sfo{/t ;xsf/L ;+:yf dfkm{t ;fd'bflos

l;+rfO{ k|0ffnL]df k|jfx u/]sf] shf{ tyf u|fdL0f If]qdf 6«ofS6/, y|];/ tyf cGo s[lif cf}hf/ vl/b

ug]{ k|of]hgsf] nflu k|jfx ePsf] shf{ .

-em_ dfWolds tyf pRr dfWolds tx ;/xsf] k|fljlws tyf Jofj;flos lzIff cWoogsf] nflu ljkGg

kl/jf/sf o'jfx?nfO{ a}+s tyf ljQLo ;+:yfx?af6 lagf lwtf]df k|jfx x'g] ?=@ nfv;Ddsf] shf{ .

o;/L k|jfx x'g] shf{sf] lgIf]k tyf shf{ ;'/If0f sf]ifaf6 clgjfo{ ?kdf ;'/If0f ug]{ u/fpg] Joj:yf

ug'{ kg]{5 .

-`_ ljkGg 3/kl/jf/x?nfO{ nlIft u/L gljs/0fLo phf{ k|a4{g ug]{ p2]Zon] cfof]hgfsf] s'n nfutsf]

%) k|ltzt jf ;f] eGbf a9L nufgL ug]{ pkef]Qmf ;ldlt, ;xsf/L, lghL tyf ;fj{hlgs lghL

;fem]bf/L :jfldTjdf cfwfl/t !))) lsnf]jf6 Ifdtf;Ddsf n3' tyf ;fgf hnljB't cfof]hgf,

%)) lsnf]jf6 lks Ifdtf;Ddsf ;f}o{ ldlg u|L8, @)) lsnf]jf6 Ifdtf;Ddsf] Uof;Lkmfo/ k|ljlw,

%)) lsnf]jf6 Ifdtf;Ddsf] jfo' tyf ;f}o{ jfo' phf{ ldlIft k|0ffnL / @)) 3gld6/ Ifdtf;Ddsf]

;+:yfut jfof]Uof; Knf06 h:tf kl/of]hgfdf a}+s tyf ljQLo ;+:yfx?n] pkef]Qmf ;ldlt, jrt

tyf C0f ;xsf/L jfx]ssf ljifout ;xsf/L, lghL tyf ;fj{hlgs lghL ;fem]bf/L ;+:yfnfO{ k|bfg

ug]{ ?= # s/f]8;Ddsf] shf{ tyf ;fk6 .

-6_ ;fgf ls;fg ju{n] cGgafnL ;+/If0f ug]{ k|of]hgfy{ ;fd'lxs :jfldTjdf sf]N8:6f]/]h :yfkgf ug{ rfx]df

;f]sf] nflu k|jfx x'g] k|lt kl/jf/ ¿= # nfv;Ddsf] shf{ .

-7_ l/S;f ;~rfng x'g] t/fO{sf ;Dk"0f{ lhNnfx?df l/S;f rfnsx?nfO{ cfˆg} :jfldTjdf l/S;f vl/b

u/L cfkm} ;~rfng ug]{ k|of]hgsf nflu pQm l/S;fs} lwtf]df k|jfx ePsf] shf{ .

-8_ u|fdL0f If]qdf sfo{/t ;xsf/L ;+:yfnfO{ s[lif ;DaGwL kf]i6 xfe]{i6 ;]jf pknAw u/fpg] kl/of]hgf

;~rfngsf] nflu a}+s tyf ljQLo ;+:yfx?n] k|bfg ug]{ ?= ! s/f]8;Ddsf] shf{ tyf ;fk6 .

-9_ r]kfË h:tf lk5l8Psf cNk;+Vos hflt, ;'s'Djf;L, d'Qm sd}of, xlnof, sDn/L, jfbL ;d'bfo cflbnfO{

3/ lgdf{0f ug{ a}+s tyf ljQLo ;+:yfn] lagf lwtf] k|bfg u/]sf] ?=@ nfv;Ddsf] shf{ .

305

-0f_ art tyf C0f ;DaGwL sf/f]af/ ug]{ ;xsf/L ;+:yfx? afx]s cGo ;DalGwt ljifout ;xsf/L

;+:yfn] ;d'x ;b:o dfkm{t ;fd'lxs v]tL tyf kz'÷k+IfLkfng ug]{ k|of]hgsf] nflu k|lt ;b:o ?=()

xhf/ ggf£g] u/L ;d'x ;b:o ;+Vofsf] cfwf/df shf{ ;Ldf sfod x'g] u/L k|jfx ePsf] clwstd

?= Ps s/f]8;Ddsf] shf{ .

o;/L k|jfx ePsf] shf{ b'?kof]u ePsf] kfOPdf To:tf] shf{nfO{ v/fj shf{df juL{s/0f u/L !%)

k|ltzt hf]lvd ef/ sfod ug'{ kg]{5 .

-t_ hnljB't kl/of]hgfn] :yfgLo afl;Gbfx?sf nflu 5'6\ofPsf] ;]o/ v/Lb ug{ k|jflxt k|lt kl/jf/ ?=

krf; xhf/ ;Ddsf] shf{ .

-y_ Jofj;flos s[lif kl/of]hgfsf] lwtf]df k|jflxt ?= !) nfv;Ddsf] shf{ / g]kfn ;/sf/af6 :jLs[t eO{

sfof{Gjogdf cfPsf] æJoj;flos s[lif tyf kz'kG5L shf{df k|bfg ul/g] Aofh cg'bfg ;DaGwL

sfo{ljlw, @)&#Æ adf]lhd tf]lsPsf s[lif Joj;fox?df C0fLx?nfO{ k|jfx ePsf] ?= !) nfv;Ddsf]

shf{ .

-b_ ;fgf tyf n3' Joj;fox?nfO{ rn÷crn ;DklQ lwtf] lnO{ jf pBd÷kl/of]hgf lwtf] lnO{ k|jflxt ?=

!) nfv;Ddsf] shf{ .

4. Ohfhtkqk|fKt ;+:yfx?af6 lgDg cg';f/ ck|ToIf ?kdf k|jfx ePsf] shf{nfO{ ljkGg ju{df k|jfx ePsf]

shf{df u0fgf ul/g]5 .

-s_ ljkGg ju{df shf{ k|jfx ug]{ zt{df o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt ;+:yfx? tyf ljQLo

dWo:ytfsf] sfd ug]{ ;+:yf ;DaGwL k|rlnt sfg'g adf]lhd n3' ljQ ;DaGwL sfo{ ug{ :yfkgf

ePsf ;+:yfx?nfO{ ;+:yfut Ifdtf tyf ;+:yfut hdfgLdf k|jfx u/]sf] yf]s shf{ .

-v_ ul/jLsf] /]vfd'lg /x]sf, ljkGg jf Go'g cfo ePsf hgtfsf] cfo tyf /f]huf/ a9fpg o; a}+saf6

Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] d"NofÍg u/L of]Uo 7fg]sf u|fdL0f

If]qdf :yfkgf eO{ sfo{/t ;xsf/L ;+:yfx?nfO{ ljkGg ju{df nufgL ug]{ u/L yf]s shf{ pknAw

u/fpg ;Sg]5g\ .

-u_ ;fgf ls;fg ;xsf/L ;+:yf Pjd\ n3' ljQ sf/f]af/ ug]{ ;+:yfx?nfO{ yf]s shf{ k|jfx ug]{ p2]Zon]

:yfkgf ePsf æ3Æ ju{sf n3'ljQ ljsf; a}+snfO{ k|jfx ul/Psf] yf]s shf{ .

-3_ o; a}+saf6 Ohfhtkqk|fKt ljQLo ;+:yfx?n] æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt a}+s÷ljQLo

;+:yfaf6 shf{ lnO{ j}b]lzs /f]huf/df hfg] sfdbf/nfO{ k|jfx u/]sf] ?= Ps nfv krf;xhf/

;Ddsf] shf{ . pko{'Qm shf{ ;DalGwt æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfsf]

ljkGg ju{ shf{ nufgLdf dfq u0fgf ul/g] 5 .

;fy}, a}+s tyf ljQLo ;+:yfx?n] ljkGg ju{ shf{df u0fgf ug]{ k|of]hgsf nflu pknAw u/fPsf]

yf]s shf{ k|fKt ug]{ ;+:yfaf6 k|To]s ^÷^ dlxgfdf shf{sf] k|of]u ljkGg ju{df g} eP÷gePsf]

;DaGwdf k|ult ljj/0f lng' kg]{ tyf o; a}+ssf] lg/LIf0fsf] qmddf To;/L pknAw u/fOPsf] yf]s

shf{ b'?kof]u ePsf] kfOPdf b'?kof]u ePsf] shf{ a/fa/sf] /sd ljkGg ju{df u0fgf ul/g] 5}g .

-ª_ O{hfhtkqk|fKt ;+:yfn] pknAw u/fPsf] shf{ ljkGg ju{df nufgL eP gePsf] ;DaGwdf ;DalGwt

a}+s÷ljQLo ;+:yfaf6 g} cg'udg u/L ^÷^ dlxgfdf ;f]sf] ljj/0f o; a}+sdf k7fpg' kg]{ .

%= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] æ3Æ ju{sf] ljQLo ;+:yfsf] ;+:yfks z]o/df u/]sf] nufgLnfO{

;d]t ck|ToIf ?kdf ljkGg ju{df k|jfx ul/Psf] shf{ ;/x u0fgf ul/g] 5 .Æ

^= Ohfhtkqk|fKt ;+:yfx?af6 ljkGg ju{ shf{ cGtu{t n3'ljQ ljQLo ;+:yfx?n] k|fKt u/]sf] shf{ /sd zt

k|ltzt ljkGg ju{df clgjfo{ ?kdf shf{ k|jfx ug'{ kg]{5 . ;f] cg'?k nufgL gePdf Ohfhtkqk|fKt

;+:yfx?af6 n3'ljQ ljQLo ;+:yfx?nfO{ k|jfx x'g] To:tf] s'n yf]s shf{ ljkGg ju{ shf{df u0fgf x'g]

5}g .

&= ljkGg ju{df k|jfx ul/Psf] shf{ u0fgf ubf{ ^ dlxgf cl3sf] s'n afFsL shf{ ;fk6 -laN; vl/b tyf

l8:sfp06 ;lxt _ sf] cfwf/df k|To]s qodf;df cyf{t c;f]h, k'; , r}t / c;f/ d;fGtdf ul/g] 5 .

306

*= Ohfhtkqk|fKt jfl0fHo a}+s -æsÆ ju{ _, ljsf; a}+s -ævÆ ju{ _ / ljQ sDkgL -æuÆ ju{ _ af6 k|ToIf

?kdf lgDg zt{x?sf] clwgdf /xL c:ktfnnfO{ k|jfx x'g] shf{nfO{ ljkGg ju{ shf{df u0fgf ul/g]5 .

-s_ d'gfkmf ljt/0f gug]{ sDkgLsf] ?kdf To:tf] c:ktfn ;DalGwt lgsfodf btf{ ePsf] x'g' kg]{ .

-v_ ;DalGwt a}+s÷ljQLo ;+:yfn] o; k|of]hgsf nflu cfˆgf] k|fylds k'FhL -Core Capital_ sf] a9Ldf

% k|ltzt ;Ddsf] shf{ /sd dfq k|jfx ug{ ;Sg] .

-u_ ;DalGwt c:ktfnn] g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 ;~rfng :jLs[lt k|bfg ul/+bf tf]lsPsf

;Dk"0f{ zt{x?sf] k"0f{ kfngf u/]sf] x'g' kg]{ .

-3_ ;DalGwt c:ktfnn] cfˆgf ] s'n z}Yof Ifdtfsf] Go'gtd !) k|ltzt z}Yof lgMz'Ns ?kdf ljkGg

ju{sf hgtfx?nfO{ pknAw u/fpg] u/L cfjZos Joj:yf ldnfPsf] x'g' kg]{ .

-ª_ dfly v08 -s_ b]lv -3_ ;Dd plNnlvt zt{x? k'/f ePsf] olsg u/]/ dfq ;DalGwt a}+s tyf

ljQLo ;+:yfn] shf{ k|jfx u/]sf] x'g' kg]{ .

-r_ pko{'Qm dfkb08 k'/f u/]sf u|fdL0f If]qdf ;+rflnt ;fd'bflos c:ktfnnfO{ a}+s tyf ljQLo

;+:yfx¿af6 k|ToIf ¿kdf k|jfx x'g] ¿=! s/f]8;Ddsf] shf{nfO{ ;d]t ljkGg ju{ shf{df u0fgf

ul/g]5 .

(= Go'g nfut cfjf; -Low Cost Housing_ shf{nfO{ ljkGg ju{df u0fgf ug]{ ;DaGwdf

a}+s tyf ljQLo ;+:yfx?af6 ljkGg ju{df u0fgf x'g of]Uo JolQmx?sf nflu dfq 3/hUuf vl/b tyf 3/

lgdf{0f shf{sf] cfjZostf k'/f ug]{ p2]Zon] b]xfo cg';f/sf] zt{sf] clwgdf /xL k|bfg ePsf] shf{nfO{

;d]t ljkGg ju{sf] shf{df u0fgf ul/g] 5 .

-s_ ;'/lIft lwtf] lnO{ ;fd'lxs jf JolQmut cfwf/df k|ToIf jf ck|ToIf ?kdf k|bfg x'g] ?= $

nfv;Ddsf] shf{ .

-v_ ;DalGwt a}+s tyf ljQLo ;+:yfsf] cfˆgf] shf{ gLltdf o;/L ljkGg ju{nfO{ 3/hUuf vl/b tyf 3/

lgdf{0f shf{ k|bfg ug]{ ;DaGwdf :ki6 ?kdf pNn]v u/]sf] x'g' kg]{ .

-u_ o:tf] shf{ k|bfg ubf{ k|rlnt P]g, sfg'g tyf o; a}+ssf] gLlt lgb]{zg adf]lhdsf] ;Dk"0f{ k|lqmof

k'/f u/]sf] x'g' kg]{ .

-3_ ljkGg ju{ eGgfn] dfly a'Fbf g+= ! df plNnlvt kl/efiff cg';f/ Go'g cfo ePsf / vf;u/L

;fdflhs ?kdf lk5l8Psf dlxnf, hghflt, blnt ju{, cGwf, alx/f, zf/Ll/s ?kn] ckfË JolQmx?,

;LdfGtLs[t ;d'bfo tyf ;fgf ls;fg, sflnu9, dhb'/ / e"ldxLg kl/jf/nfO{ ;Demg' kg]{ .

!)= o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if ;DaGwdf

!= a}+s tyf ljQLo ;+:yfn] ljkGg ju{df k|jfx ug'{ kg]{ # k|ltzt -æsÆ ju{_, !=% k|ltzt -ævÆ ju{_ /

! k|ltzt -æuÆ ju{_ /sdsf] Ps ltxfO /sd g]kfn ;/sf/, cy{ dGqfno, o'jf tyf ;fgf Joj;foL

:j/f]huf/ sf]if -o;kl5 sf]if egLPsf]_ sf] gfddf cfˆg} ;+:yfdf vf]lnPsf] vftfdf hDdf ug'{

kg]{5 . a}+s tyf ljQLo ;+:yfn] pko'{Qm plNnlvt /sdeGbf a9L /sd pSt vftfdf hDdf ug{ o;

Joj:yfn] afwf k'u]sf] dflgg] 5}g . sf]ifdf hDdf ePsf] /sd ;DalGwt a}+s tyf ljQLo ;+:yfn]

sf]ifnfO{ k|jfx ul/Psf] shf{ dflgg]5 / o;/L hDdf ul/Psf] /sdnfO{ ljkGg ju{df u0fgf ul/g] 5

.

@= a}+s÷ljQLo ;+:yfn] pka'Fbf g+= ! cg';f/ k|jfx u/]sf] shf{ h'g;'s} cj:yfdf shf{÷;fk6sf]

juL{s/0f / shf{ gf]S;fgL Joj:yfsf] k|of]hgsf] nflu c;n shf{df ;dfj]z ul/g]5 . o;}u/L a}+sn]

o:tf shf{sf] nflu hf]lvd ef/ k|bfg ubf{ Capital Adequacy Framework cGtu{t Claims on

Government zLif{sdf /fVg ;Sg] / ævÆ / æuÆ ju{sf ljQLo ;+:yfn] o:tf shf{df z'Go hf]lvd

ef/ k|bfg ug{ ;Sg] 5 .

#= vftf vf]Ng], vftf ;~rfng ug]{ / shf{ ;D´f}tfdf x:tfIf/ ug]{ clVtof/L ;lxtsf] sfuhft lnO{

æo'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifÆ sf] gfddf a}+s tyf ljQLo ;+:yfn] vftf vf]Ng' kg]{5 .

$= a}+s tyf ljQLo ;+:yfaf6 sf]ifnfO{ k|jfx ul/Psf] pka'Fbf g+= ! sf] /sd r'Qmf ug]{ bfloTj sf]ifsf]

x'g]5 .

307

%= sf]if / a}+s tyf ljQLo ;+:yf larsf] ;D´f}tf cg';"rL !&=! df pNn]v eP adf]lhd ug'{ kg]{5 .

o; k|of]hgsf] nflu pSt ;Demf}tf afx]s cGo s'g} sfuhft cfjZos kg]{5}g .

^= a}+s tyf ljQLo ;+:yfn] o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if -;~rfng_ lgodfjnL, @)^%

cGtu{t o'jf tyf ;fgf Joj;foLx?nfO{ kl/of]hgf dfq lwtf] lnO{ b'O{ nfv;Ddsf] shf{ nufgL

u/]df To:tf] shf{nfO{ ljkGg ju{df u0fgf ul/g]5 . t/, pka'Fbf g+= ! df pNn]v ePsf] hDdf

ug'{kg]{ /sddf s§f ug{ kfOg] 5}g . o:tf] shf{ k|jfx ubf{ b]xfo adf]lhdsf Joj:yfx? nfu" x'g]

5g\ M

s= Joj;fosf] p2]Zo cg';f/ shf{ cjwL a9Ldf kfFr jif{;Ddsf]] x'g]5 / a}+s tyf ljQLo

;+:yfsf] lgodfg';f/ tf]s]sf] ls:tfdf a'´fpg' kg]{ u/L ;DalGwt a}+s tyf ljQLo ;+:yfn]

ls:tf tf]Sg]5 / ;fFjf Aofh e'StfgL 5'6 cjlw (Grace Period) sf]ifn] tf]s] cg';f/ x'g]5 .

v= ;DalGwt JolStn] ug]{ :j/f]huf/d'ns Joj;fo;Fu ;DalGwt rn crn ;DklQ g} ;Dk"0f{

;fFjf Aofh e'Stfg gx'Gh]n;Dd a}+s tyf ljQLo ;+:yfn] k|bfg u/]sf] shf{sf] lwtf] x'g]5 .

u= shf{ :jLs[t ug]{ jf gug]{ ;Dk"0f{ clwsf/ a}+s tyf ljQLo ;+:yfdf gLlxt /xg]5 .

3= pk/f]St adf]lhd shf{sf] hf]lvd tyf C0f c;'npk/ ug'{ kg]{ bfloTj ;DalGwt a}+s tyf

ljQLo ;+:yfdf /xg]5 .

&= a}+s tyf ljQLo ;+:yfn] pka'Fbf g+= ^ adf]lhdsf] shf{ k|bfg ug{ o'jf tyf ;fgf Joj;foL

:j/f]huf/ sf]ifaf6 aflif{s & k|ltzt Aofhdf k'g/shf{ lng ;Sg] 5 .

*= sf]ifsf] ;~rfng o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if -;~rfng_ lgodfjnL, @)^%, shf{ tyf

aLdf Joj:yf ;DaGwL lgb]{lzsf, @)^% / o; a}+saf6 hf/L o;} lgb]{zgdf pNn]v eP adf]lhd

x'g]5 .

(= dfly h'g;'s} s'/f n]lvPsf] ePtfklg Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf -æ3Æ ju{ afx]s_ n]

ljkGg ju{df u0fgf x'g] o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifdf hDdf ug'{kg]{ /sd csf]{

kl/kqaf6 ;'rgf hf/L geP;Dd ldlt @)^^÷!!÷@^ sf] kl/kq cg';f/ @)^^ r}td;fGtb]lv nfu"

x'g] u/L pQm sf]ifdf /sd hDdf ug{'kg]{ 5}g . t/, o;/L o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifdf

tTsfnnfO{ /sd hDdf ug'{ gk/] tfklg a}+s tyf ljQLo ;+:yfn] o;} lgb]{zgsf] a'Fbf g+= ! cg';f/sf]

b/n] ljkGg ju{df k|jfx ug'{kg]{ /sd k'j{jt g} nufgL ug'{ kg]{5 .

!!= ljkGg ju{df k|jflxt shf{ ;DaGwL g]=/f= a}+s lgb]{zg kmf/fd g+= (=% cg';f/sf] q}dfl;s ljj/0f o;

a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf qodf; ;dfKt ePsf] ldltn] !% lbgleq k]z ug'{ kg]{5 .

!@= ;DalGwt O{hfhtkqk|fKt ;+:yfn] ljkGg ju{df k|jfx ul/g] shf{ ;DaGwL gLltut Pjd\ k|lqmofut

Joj:yfnfO{ cfˆgf] shf{ gLltdf :ki6 ?kdf pNn]v ug'{ kg]{5 .

!#= cGo lgb]{zgdf h'g;'s} s'/f n]lvPsf] ePtfklg ;fd'lxs÷JolQmut÷;+:yfut hdfgLdf k|ToIf jf ck|ToIf

?kdf ljkGg ju{df u0fgf x'g] u/L k|jfx ul/Psf] shf{sf] nflu cltl/Qm aL; k|ltzt yk shf{ gf]S;fgL

Joj:yf ug'{ kg]{ 5}g .

!$= ljkGg ju{df k|jfx ug]{ u/L k|fKt ;fk6L /sdnfO{ nlIft ju{df k|jfx gu/L ;f] afktsf] /sd Aofh cfh{g

x'g] u/L s'g} klg a}+s tyf ljQLo ;+:yfdf hDdf ug{ kfOg] 5}g . t/ o; Joj:yfn] æ3Æ ju{sf

Ohfhtkqk|fKt ;+:yfsf] xsdf shf{ ;Ldf -Line of Credit_ pkof]u ug{ afwf k'¥ofPsf] dflgg] 5}g .

a}+s tyf ljQLo ;+:yfx?n] ljkGg ju{ shf{df u0fgf ug]{ k|of]hgsf nflu pknAw u/fPsf] yf]s shf{ k|fKt

ug]{ ;+:yfaf6 k|To]s ^÷^ dlxgfdf shf{sf] k|of]u ljkGg ju{df g} eP÷gePsf] ;DaGwdf k|ult ljj/0f

lng' kg]{5 . o; a}+ssf] lg/LIf0fsf] qmddf To;/L pknAw u/fOPsf] yf]s shf{ nlIft ju{df k|jfx ePsf]

gkfO{Pdf ;f] shf{ a/fa/sf] /sd ljkGg ju{df u0fgf ul/g] 5}g .

!%= dfly plNnlvt a'Fbf -!$_ adf]lhdsf] yf]s shf{ k|jfx ug]{ ;+:yfn] p2]Zo adf]lhd ;Dk"0f{ yf]s shf{ /sd

k|jfx u/]÷gu/]sf] ljj/0f lnO{ ;f]sf] k|dfl0fs/0f u/L k|To]s cfly{s jif{sf] df3 / ;fpg d;fGtdf

;DalGwt ;'kl/j]If0f ljefunfO{ hfgsf/L lbg' kg]{5 .

!^= Ohfhtkqk|fKt ;+:yfn] ljkGg ju{df k|jfx ug'{kg]{ shf{ ;DaGwL lgb]{zg adf]lhdsf] shf{ k|jfx gu/]df jf

sd k|jfx u/]df Go'gtd ?kdf k'/ofpg' kg]{ /sddf x'g cfpg] gk'u /sddf g]kfn /fi6« a}+s P]g, @)%*

308

sf] bkmf *! adf]lhd ;DalGwt Ohfhtkqk|fKt ;+:yfn] ;f] u0fgf cjlwdf shf{df lng] clwstd

Aofhb/n] x'g] /sd xhf{gf nufOg] 5 . o;/L xhf{gf nufpFbf To:tf] gk'u /sdsf] q}dfl;s ?kdf x'g

cfpg] Aofh /sd lgwf{/0f u/L ;f]xL a/fa/sf] /sd xhf{gf /sd sfod ul/g]5 .

t/ clGtd C0fbftf ;DaGwL ;'ljwf pkof]u ug]{ Ohfhtkqk|fKt ;+:yfsf] xsdf ;f] shf{÷;'ljwf k|fKt

u/]sf] ldlt b]lv ljkGg ju{ shf{ k|jfx gu/]sf] sf/0fn] ;f] shf{sf] ;Ldf gk'uL nfUg] xhf{gfdf plNnlvt

clGtd C0fbftf ;'ljwf sfod /x];Dd 5'6 k|bfg ul/g] 5 .

o; a}+saf6 g]kfn /fi6« a}+s P]g, @)%* sf] bkmf *^v= adf]lhd ;d:ofu|:t 3f]if0ff ul/Psf] jf a}+s tyf

ljQLo ;+:yfsf] lz3| ;'wf/fTds sf/jfxL ;DaGwL ljlgodfjnL, @)^$ sf] ljlgod # sf] v08 -v_

adf]lhdsf] sf/jfxLdf /x]sf a}+s tyf ljQLo ;+:yfx?nfO{ pQm cjlwe/ ljkGg ju{df k|jfx ug'{kg]{ shf{

k|jfx gu/]sf] sf/0fn] nfUg] xhf{gfdf 5'6 k|bfg ul/g] 5 .

!&= tf]lsPsf pTkfbgzLn If]q shf{ ;DaGwL Joj:yf

-!_ Go"gtd shf{ k|jfx M

o; a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}s tyf ljQLo ;+:yfx?n] tf]lsPsf

pTkfbgzLn If]qdf cfˆgf] s'n shf{ tyf ;fk6sf] Go'gtd qmdzM @) k|ltzt, !% k|ltzt / !)

k|ltzt shf{ k|jfx ug'{ kg]{5 . æsÆ ju{sf] jfl0fHo a}+sx?n] o;dWo] s[lif / phf{ If]qdf s'n shf{

nufgLsf] Go'gtd !% k|ltzt shf{ k|jfx ug'{ kg]{5 .

-@_ cg'udg tyf xhf{gf M

-s_ o; Joj:yf cg';f/ shf{ k|jfx gu/]df jf sd k|jfx u/]df Go"gtd ?kdf k'¥ofpg' kg]{ /sddf

x'g cfpg] gk'u /sddf @)&$ c;f/ d;fGtb]lv g]kfn /fi6« a}+s P]g, @)%* sf] bkmf *!

adf]lhd ;DalGwt Ohfhtkqk|fKt ;+:yfn] ;f] u0fgf cjlwdf shf{df lng] clwstd Aofhb/n]

x'g] /sd xhf{gf nufOg]5 . o;/L xhf{gf nufpFbf To:tf] gk'u /sdsf] q}dfl;s ?kdf x'g

cfpg] Aofh /sd lgwf{/0f u/L ;f]xL a/fa/sf] /sd xhf{gf sfod ul/g]5 .

-v_ æsÆ ju{sf jfl0fHo a}+sx?sf xsdf pTkfbgzLn If]q jf ;f] dWo]sf] s[lif tyf phf{ If]q b'a}df

sd shf{ k|jfx ePdf bf]xf]/f] gkg]{ u/L h'gdf a9L xhf{gf nfUb5 ;f]xL adf]lhd xhf{gf /sd

u0fgf ul/g]5 .

-u_ pTkfbgzLn If]qdf k|jfx ul/g] shf{ u0fgf ubf{ ^ dlxgf cl3sf] s'n afFsL shf{ tyf ;fk6 -

laN; vl/b tyf l8:sfp06 ;lxt_ sf] cfwf/df k|To]s qodf;df cyf{t\ c;f]h, k';, r}t /

c;f/ d;fGtdf ul/g]5 .

-3_ o; lgb]{zg adf]lhd pTkfbgzLn If]qdf k|jfx ul/g] shf{sf] dfl;s ljj/0f dlxgf ;dfKt

ePsf] !% lbgleq g]=/f=a}+s lgb]{zg kmf=g+=!&=! cg'?ksf] 9fFrfdf / @)&$ c;f/ d;fGtb]lv

q}dfl;s ljj/0f q}dfl;s cjlw ;dfKt ePsf] Ps dlxgfleq g]=/f=a}+s lgb]{zg kmf=g+=!&=@

cg'?ksf] 9fFrfdf a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z

ug'{ kg]{5 .

:ki6Ls/0fM

-!_ …pTkfbgzLn If]qÚ eGgfn] s[lif, phf{, ko{6g If]q / 3/]n' tyf ;fgf pBf]unfO{ hgfpF5 .

-@_ …s[lif If]q… eGgfn] -s_ cGg, t/sf/L tyf cGo gub] jfnL, -v_ lrof÷skmL, ;'lt{, ;gkf6, kmnkm'n tyf

k'ik v]tL, -u_ kz', k+IfL tyf dfx'/L kfng, -3_ dnvfb tyf ls6gfzs, -ª_ zLt e08f/0f, -r_ l;FrfO{, -

5_ jg, -h_ kz' jf kG5L jwzfnf -em_ cGo s[lif tyf s[lif hGo ;]jfx? -`_ df5fkfng, -o; a}+saf6

hf/L g]= /f= a}+s lgb]{zg kmf=g+= #=! sf] qm=;+= ! / @ adf]lhdsf]_ If]qx?nfO{ hgfpg] 5 . To;}u/L s[lif If]q

cGtu{t -s_ s[lif cf}hf/, -v_ dn, -u_ ljp–ljhg, -3_ kz'k+IfL–bfgf, -ª_ s[lif pTkfbg e08f/0f / -r_

lrof, skmL, cb'jf / kmnkm'n k|zf]wg tyf cfGtl/s s[lif pkhsf] k|fylds ?kdf x'g] k|zf]wg ;d]t kg]{5 .

-#_ …phf{ If]q… eGgfn] hnljB't / gljs/0fLo phf{ ;DaGwL -o; a}+saf6 hf/L g]= /f= a}+s lgb]{zg kmf=g+= #=!

sf] qm=;+= &=! adf]lhdsf]_ If]qx?nfO{ dfq hgfpg] 5 .

-$_ ko{6g If]qÚ eGgfn] -s_ 6«]lsË, 6«fen Ph]G;L, kj{tf/f]x0f, l/;f]6{, ¥oflˆ6Ë, SoflDkË, cflb, -v_ xf]6n, -u_

dgf]/+hg, l/lqmP;g, rnlrq ;DaGwL -o; a}+saf6 hf/L g]= /f= a}+s lgb]{zg kmf=g+= #=! sf] qm=;+= !@

309

adf]lhdsf]_ / -3_ sf7df8f}+ pkTosf, lj/f6gu/, hgsk'/, jL/u~h, kf]v/f, e}/xjf, g]kfnu~h / wgu9Ldf

;fj{hlgs ;x/L oftfoft ;]jf ;+rfng ug]{ ;+ul7t ;+:yfnfO{ k|jflxt shf{ .

-%_ …3/]n' tyf ;fgf pBf]uÚ eGgfn] cf}Bf]lus Joj;fo P]g, @)&# sf] cg';"rL–@ df plNnlvt 3/]n' pBf]ux? /

bz s/f]8 ?k}of;Dd l:y/ k"FhL ePsf ;fgf pBf]ux? dfq kg]{5g\ . t/, s[lif, phf{ / ko{6g If]qdf k/]sf

pBf]ux?nfO{ bf]xf]/f] kg]{ u/L 3/]n' tyf ;fgf pBf]u cGtu{t /fVg kfOg] 5}g .

-#_ tf]lsPsf pTkfbgzLn If]q shf{ ;DjGwL Joj:yfsf] k|of]hgsf nflu a}+s tyf ljQLo ;+:yfx?n]

:jLs[t u/]sf] s'n shf{ ;LdfnfO{ g} k|jflxt shf{sf] ?kdf u0fgf ug{ ;Sg]5g\ .

!*= vf/]hL / jrfpm

-!_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf b]xfosf lgb]{zgx?nfO{

vf/]h ul/Psf] 5 .

PsLs[t lgb]{zg, @)&# sf] ljkGg ju{df k|jfx ug'{ kg]{ shf{ ;DaGwL Joj:yf O=k|f= lgb]{zg g+=

!&÷)&# af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&$ ;fpg ( ut] ;Dd hf/L ePsf




310

cg';"rLM !&=!

a}+s÷ljQLo ;+:yf tyf sf]ifaLr x'g] ;Demf}tf

o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if -;~rfng_ lgodfjnL, @)^% adf]lhd :yflkt cy{ dGqfnosf] o'jf

tyf ;fgf Joj;foL :j/f]huf/ sf]ifsf tkm{af6 ldlt ============== sf] clVtof/ k|fKt ============= >L

========================= -o;kl5 sf]if egLPsf]_ / a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# adf]lhd :yflkt

======lhNnf===== g=kf= j8f g+= ===== l:yt ========================= sf tkm{af6 clVtof/ k|fKt ================>L

================ -o;kl5 a}+s÷ljQLo ;+:yf egLPsf]_ sf aLr tkl;nsf zt{x?sf clwgdf /xL b'a} kIfsf] dgf]dfg

/fhLv'zLn] tkl;nsf ;fIfLx?sf /f]xj/df sf]ifsf] sfof{nodf a;L of] ;Demf}tf ul/Psf] 5 .

tkl;n

!= a}+s÷ljQLo ;+:yfn] g]kfn /fi6« a}+s, a}+s tyf ljQLo ;+:yf lgodg ljefusf] lgb]{zg g+======== sf] a'Fbf g+======= tyf

;f]df ;do ;dodf x'g] ;+zf]wg cg';f/ sf]ifdf /sd hDdf ug]{5 . sf]ifdf hDdf ePsf] /sd ;DalGwt

a}+s÷ljQLo ;+:yfn] sf]ifnfO{ k|jfx ul/Psf] shf{ dflgg]5 . a}+s÷ljQLo ;+:yfn] x/]s q}df;df sf]ifdf hDdf u/]sf]

/sd / s'n shf{ jSof}tf /sd v'nfO{ sf]ifnfO{ lnlvt hfgsf/L lbg]5 . o;/L hfgsf/L lbPsf] & lbgleq

a}+s÷ljQLo ;+:yfn] sf]ifaf6 s'g} cGoyf Joxf]/fsf] lnlvt ;'rgf k|fKt gu/]df pk/f]St adf]lhd hfgsf/L

u/fOPsf] /sd g} sf]ifn] a}+s÷ljQLo ;+:yfaf6 lnPsf] shf{ /sd dflgg]5 .

@= a'Fbf g+= ! adf]lhd k|jfx ul/Psf] shf{jfkt sf]ifn] a}+s÷ljQLo ;+:yfnfO{ q}dfl;s ?kdf e'Qmfg ug]{ u/L jflif{s %

k|ltzt Aofh lbg]5 . sf]ifn] k|bfg ug]{ k'g/shf{df & k|ltzt Aofhb/ a}+s÷ljQLo ;+:yfn] q}dfl;s ?kdf sf]ifnfO{

e'Qmfg ug'{ kg]{5 . o:tf] Aofhb/, ahf/b/ / d'b|f:kmLltnfO{ dWogh/ /fvL b'j} kIfsf] lnlvt ;xdltdf ;do

;dodf k'g/fjnf]sg ul/g]5 .

#= sf]ifn] lnPsf] shf{ / a}+s tyf ljQLo ;+:yfx?n]] sf]if;Fu lnPsf] k'g/shf{df nfUg] Aofh ltg]{ bfloTj sf]ifsf] /

a}+s÷ljQLo ;+:yfx? b'j}sf] /xg]5 . lnPsf] shf{sf] a'´fpg'kg]{ Aofh /sd sf]ifn] / a}+s÷ljQLo ;+:yfn] q}dfl;s

?kdf cfiff9, c;f]h, k'; / r}td;fGtdf glt/]df ;Dk"0f{ ;fFjf tyf Aofh e'Stfg ug{ sf]if / a}+s÷ljQLo ;+:yf b'j}

kIfn] ;"lrt ug{ ;Sg]5 . ;f] cg';f/ ;'rgf kfPdf & -;ft_ lbgleq sf]if jf a}+s÷ljQLo ;+:yfx?n] ;Dk"0f{ ;fFjf

Aofh e'Stfg ug]{5 .

$= a'Fbf g+= # adf]lhd ;fFjf /÷jf Aofh e'Stfg gu/]df e'StfgL ug'{kg]{ ldltb]lv e'StfgL x'g] ldlt;Ddsf] cjlwsf]

nflu jflif{s !) k|ltzt / @ k|ltzt k]gfn Aofh ;lxt ;fFjf /÷jf Aofh sf]if jf a}+s÷ljQLo ;+:yfn] e'Stfg

ug]{5 .

%= o; ;Demf}tfsf] cjlw cfhsf] ldltb]lv nfu" eO{ k|jfx u/]sf] shf{ r'Qmf geP;Ddsf] cjlwsf] nflu nfu" x'g]5 .

^= s'g} klg ;dodf sf]ifn] a}+s÷ljQLo ;+:yfnfO{ sDtLdf !% lbgsf] k'j{ ;'rgf lbO{ afFsL ;Dk"0f{ ;fFjf Aofh

a}+s÷ljQLo ;+:yfnfO{ lt/L a'emfO{ ;D´f}tf ;dfKt ug{ ;Sg]5 .

&= ;Demf}tf cjlwe/ s'g} klg avt sf]if la36g ePdf clanDa sf]ifn] ltg'{÷a'emfpg'kg]{ ;Dk"0f{ ;fFjf Aofh /sd

sf]ifn] a}+s÷ljQLo ;+:yfnfO{ ltg{÷a'emfpg kg]{5 .

*= b'a} kIfsf] lnlvt ;xdltdf o; ;Demf}tfdf plNnlvt zt{x? ;+zf]wg, km]/abn jf yk36 ug{ ;lsg]5 .

(= a}+s÷ljQLo ;+:yfn] lgoldt shf{ c;'n ePsf] cj:yfdf l;w} ;x'lnot b/df nfUg] Aofhsf] ^) k|ltzt /sd

36fO{ u0fgf u/L lng]5 . Aofh lgoldt gePsf] v08df o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if -;~rfng_

lgodfjnL, @)^% adf]lhd c;'npk/ ug]{5 .

o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifsf a}+s÷ljQLo ;+:yfsf tkm{af6

clVtof/ k|fKt clVtof/ k|fKt

gfd gfd

kb kb

x:tfIf/ x:tfIf/

5fk 5fk

ldlt ldlt

;fIfL ;fIfL

================================= ================================

Olt ;Dat\ @)&===;fn ======= dlxgf ====== ut] /f]h ===== z'ed\ ––––––––––––––––––––––––––––––––––––

311

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

===================================== lnld6]8

s[lif, phf{, ko{6g If]q / 3/]n' tyf ;fgf pBf]udf ePsf] shf{ nufgLsf] dfl;s ljj/0f

-?= bz nfvdf_

sf7df8f}+ pkTosf, lj/f6gu/, hgsk'/, jL/u~h, kf]v/f, e}/xjf, g]kfnu~h / wgu9Ldf ;Grflnt ;fj{hlgs ;x/L

oftfoft ;]jf

qm= ;+= ljj/0f :jLs[t shf{

;Ldf ?=

shf{

aSof}tf

/sd ?=

s'n shf{df

:jLs[t shf{

;Ldfsf] k|ltzt

s}lkmot

! s[lif If]q tkm{

!=! s[lif / jg ;DaGwL

!=@ df5fkfng ;DaGwL

!=# s[lif cf}hf/

!=$ dn -qm=;+= !=! df ;dfj]z afx]s_

!=% aLp–ljhg

!=^ kz'k+IfL–bfgf

!=& s[lif pTkfbg e08f/0f

!=* lrof, slkm, cb'jf, kmnkm'n k|zf]wg tyf

cfGtl/s s[lif pkhsf] k|fylds ?kdf x'g]

k|zf]wg

@= phf{ If]q tkm{

@=! hnljB't

@=# gjLs/0fLo phf{

#= ko{6g If]q tkm{

#=! 6]«lsË, 6«fen Ph]G;L, kj{tf/f]x0f, l/;f]6{, /flˆ6Ë,

SoflDkË cflb

#=@ xf]6n -cGo ;]jf ;d]t_

#=# dgf]/+hg, l/lqmP;g, rnlrq

#=$ ;fj{hlgs zx/L oftfoft ;]jf

$= 3/]n' tyf ;fgf pBf]u tkm{

$=! 3/]n' pBf]u

$=@ ;fgf pBf]u

s[lif / phf{ If]qsf] s'n -!±@_

s[lif, phf{, ko{6g If]q / 3/]n' tyf ;fgf

pBf]usf] s'n hDdf -!±@±#±$_

;+:yfsf] s'n shf{ nufgL

312

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

========================================== lnld6]8

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

ldlt ======== df ;dfKt qodf;sf] ljj/0f

-?= bz nfvdf_

qm=;+= ljj/0f

o; qodf; ut qodf;

/sd -?=_ k|ltzt /sd -?=_ k|ltzt

shf{

;Ldf

shf{

k|jfx

shf{

;Ldfdf

shf{

k|jfxdf

shf{

;Ldf

shf{

k|jfx

shf{

;Ldfdf

shf{

k|jfxdf

! s[lif

@ phf{

# ko{6g

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

hDdf -!±@±#±$_

;+:yfsf] s'n shf{ nufgL /sd

313

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= !*÷)&$

:t/f]Gglt x"g], sfo{If]q lj:tf/ jf ;+s"rg tyf ufEg]÷ufleg] ;DaGwL Joj:yf .

a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# adf]lhd tNnf] ju{sf] Ohfhtkqk|fKt ljQLo ;+:yf dflyNnf]

ju{df kl/0ft x'gsf] nflu jf b'O{ jf b'O{eGbf a9L Ohfhtkqk|fKt ;+:yf Ps cfk;df ufEg÷ufleg jf o;/L

ufleO{ ;s]kl5 :t/f]Gglt x'g tyf xfnsf] ju{df g} /xL sfo{If]q lj:tf/ ug{ o; a}+sdf lgj]bg lbg] æsÆ, ævÆ /

æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?sf] xsdf lgDgfg';f/sf] Joj:yf sfod ul/Psf] x'Fbf ;f]xL adf]lhd

ug'{÷u/fpg' x'g g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L of] lgb]{zg hf/L ul/Psf]

5 .

-s_ :t/f]Gglt x'g] ;DaGwL Joj:yf

!= kl/efiffM

o; lgb]{zg adf]lhd æ:t/f]GgltÆ eGgfn] a'Fbf g+= -@_ adf]lhdsf] dfkb08 k'/f u/]sf o; a}+saf6

Ohfhtkqk|fKt /fli6«o:t/sf] sfo{If]q ePsf æuÆ jf ævÆ ju{sf ljQLo ;+:yf qmdzM ævÆ jf æsÆ ju{sf]

;+:yfdf kl/0ft x'g;Sg] cj:yf ;Demg' kb{5 .

@= :t/f]Gglt x'g] ;DaGwL dfkb08M

a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf #* adf]lhd o; a}+saf6 ævÆ jf æuÆ ju{sf]

Ohfhtkqk|fKt ljQLo ;+:yf :t/f]Gglt x'gsf] nflu b]xfosf k'j{of]Uotf÷dfkb08x? k'/f ePsf] jf u/]sf]

x'g' kg]{5 M–

-s_ ;+:yfn] ;DalGwt ju{sf] ljQLo sf/f]af/ ug{ Ohfhtkqk|fKt u/]sf] cjlw % jif{ k'/f u/]sf] .

-v_ ;+:yf kl5Nnf] kfFr cfly{s jif{df nuftf/ ?kdf gfkmfdf /x]sf] .

-u_ ;+:yf ;l~rt gf]S;fgLdf g/x]sf] .

-3_ ljut kfFr jif{sf] cf};t s'n lgliqmo sh{f (Non performing loan) cg'kft % k|ltzt eGbf tn

/x]sf] .

-ª_ dflyNnf] ju{sf] Ohfhtkqk|fKt ;+:yfsf nflu o; a}+sn] tf]s]sf] Go'gtd r'Qmf k'FhL k'/f ePsf] .

-r_ ;+:yfn] o; a}+såf/f hf/L k'FhL kof{Kttf, k|lt u|fxs shf{ ;Ldf, shf{ lgIf]k cg'kft, shf{ gf]S;fgL

Joj:yf / ljQLo ;|f]t kl/rfng ;DaGwL lgb]{zgx? k"0f{ ?kdf kfngf u/]sf] tyf ljut kfFr jif{b]lv

nuftf/ o; a}+sn] tf]s]sf] Go"gtd k'FhL kof{Kttf cg'kft sfod u/]sf] .

-5_ ;+:yf jf ;~rfns ;ldlt÷kbflwsf/LnfO{ o; a}+saf6 ;'zf;g nufot v08 -r_ df plNnlvt

lgb]{zgx? kfngf gu/]sf] ljifodf sf/jfxL ePsf] eP ;f] sf/jfxL km's'jf ePsf] cjlw # jif{ k'/f

ePsf] .

-h_ lz3| ;'wf/fTds sf/jfxL ePsf] eP ;f] sf/jfxL km's'jf ePsf] # jif{ k'/f ePsf] .

-em_ ;+:yfn] cl3Nnf] cfly{s jif{;Ddsf] n]vfk/LIf0f ;DkGg u/]sf] .

-`_ /fli6«o:t/sf] sfo{If]q ePsf] ævÆ ju{af6 æsÆ ju{df :t/f]Gglt x'g rfxg] ;+:yfsf] cl3Nnf] cfly{s

jif{df Joj;fosf] cfsf/ -lgIf]k tyf shf{sf] s'n of]u_] Go'gtd r'Qmf k'FhLsf] !% u'0ff -xfnsf]

ju{sf]_ / u|fxs ;+Vof @% xhf/ -lgIf]kstf{ / C0fL_ ePsf] .

314

-6_ /fli6«o:t/sf] sfo{If]q ePsf] æuÆ ju{af6 ævÆ ju{df :t/f]Gglt x'g rfxg] ;+:yfsf] cl3Nnf] cfly{s

jif{df Joj;fosf] cfsf/ -lgIf]k tyf shf{sf] s'n of]u_] Go'gtd r'Qmf k'FhLsf] !% u'0ff -xfnsf]

ju{sf]_ / u|fxs ;+Vof !) xhf/ -lgIf]kstf{ / C0fL_ ePsf] .

#= :t/f]Ggltsf nflu lgj]bg lbg]M

a'Fbf g+=@ adf]lhdsf dfkb08x? k'/f u/]sf] ;+:yfn] :t/f]Gglt x'g] ;}4flGts ;xdltsf nflu b]xfosf

sfuhft tyf ljj/0f;lxt o; a}+s ;dIf lgj]bg lbg ;Sg]5 M–

-s_ ;}4flGts ;xdltsf] nflu cg';"rL –!*=! adf]lhdsf] 9fFrfdf lgj]bg .

-v_ o; a}+sn] tf]s]sf] Go'gtd r'Qmf k'FhL k'u]sf] Joxf]/f o; a}+ssf] ;'rLs[t n]vfkl/Ifsaf6 k|dfl0ft

ePsf] ljj/0f .

-u_ :t/f]Gglt x'g] ;DaGwdf ;DalGwt ;+:yfsf] jflif{s ;fwf/0f ;efn] u/]sf] lg0f{osf] 5lalrq .

-3_ ;+:yfsf] sDtLdf cfufdL % jif{sf] Jofj;flos of]hgf tyf k|If]k0f (Business Plan and Projection)

-ª_ cg';"rL –!*=@ / cg';"rL –!*=# adf]lhdsf] 9fFrfdf b'O{ k|ltzt jf ;f] eGbf a9L ;]o/ wf/0f

u/]sf ;+:yfksx?sf] JolQmut ljj/0f .

-r_ ;+:yfksx?n] ;DalGwt ;+:yfaf6 shf{ glnPsf] :jM3f]if0ff kq .

-5_ ;+:yfksx?n] cGo a}+s tyf ljQLo ;+:Yffx?af6 C0f lnO{ efvf ggf3]sf] jf shf{ ;'rgf s]Gb| ln=

sf] sfnf];"rLdf ;dfj]z gePsf] Joxf]/f pNn]v ePsf] :jM3f]if0ff kq .

-h_ jt{dfg ;]o/ k'FhL ;+/rgf / :jfldTj -;+:yfks ;d'x / ;j{;fwf/0f ;d'x_ ;DaGwL ljj/0f .

-em_ ;+:yfksx?n] s'g} Ps a+}s tyf ljQLo ;+:Yffdf r'Qmf k'FhLsf] a9Ldf !% k|ltzt / cGo a}+s tyf

ljQLo ;+:yfx?df r'Qmf k'FhLsf] a9Ldf ! k|ltzt eGbf a9L nufgL gu/]sf] :jM3f]if0ff .

-`_ o; a}+s ;dIf lgj]bg lb+bfsf jvt ;+:yfsf] s'n shf{sf] % k|ltzt eGbf sd lgliqmo shf{ /x]sf]

k'i6\ofO{F x'g] sfuhft .

-6_ ;+:yf ;+:yfkgf ubf{ vr{ ePsf] k'j{ ;~rfng vr{ k"0f{ ?kdf ckn]vg ePsf] k|dfl0ft x'g] sfuhft

.

-7_ ;+:yf kl5Nnf] % jif{b]lv nuftf/ d'gfkmfdf ;~rfng e}/x]sf] k|dfl0ft x'g] n]vfk/LIf0f ePsf] ljut

% jif{sf] ljQLo ljj/0f .

-8_ ;+:yfn] New Capital Adequacy Framework k"0f{ ?kdf nfu" ug{;Sg] of]hgf tyf ;~rfns

;ldltsf] k|ltj4tf .

-9_ ;]o/ vl/b laqmL sf/f]af/ /f]Ssf ePsf] Joxf]/fsf] lwtf]kq ljlgdo ahf/sf] kq .

-0f_ k'FhL kof{Kttf, k|lt u|fxs shf{ ;Ldf, shf{ lgIf]k cg'kft, shf{ gf]S;fgL Joj:yf / ljQLo ;|f]t

kl/rfng ;DaGwL lgb]{zgx? k"0f{ ?kdf kfngf u/]sf] :jM3f]if0ff tyf ;f] k'i6\ofO{F x'g] sfuhft .

-t_ ljut # jif{df lz3| ;'wf/fTds sfo{jfxL gePsf] :jM3f]if0ff .

-y_ n]vfk/LIf0f ePsf] cl3Nnf] cfly{s jif{sf] ljQLo ljj/0fsf] cfwf/df Joj;fosf] cfsf/ -lgIf]k tyf

shf{sf] s'n of]u_ / u|fxs ;+Vof -lgIf]kstf{ / C0fL_ o; lgb]{zg adf]lhd /x]sf] k'i6\ofO{F x'g]

sfuhft .

$= ;}4flGts ;xdltM

-!_ a'Fbf g+= -#_ cg';f/ :t/f]Ggltsf nflu k]z x'g cfPsf] lgj]bgdfly o; a}+sn] a}++s tyf ljQLo ;+:yf

;DaGwL P]g, @)^# sf] bkmf #^, o;} lgb]{zgsf] a'Fbf g+= @ adf]lhdsf] k'j{of]Uotf tyf k]z x'g

cfPsf sfuhft tyf ljj/0fx? d"NofÍg u/L dflyNnf] ju{sf] ljQLo sf/f]af/ ug]{ cg'dlt k|bfg ug]{

k|lqmofut Joj:yf cjnDag ug]{5 / dflyNnf] ju{sf] ljQLo sf/f]af/ ug{ rfxg] ;DalGwt ljQLo

;+:yfx?nfO{ plNnlvt Joxf]/f hfgsf/L u/fpg]5 . o;/L hfgsf/L pknAw u/fp+bf b]xfosf zt{x?

sfod u/L ;}4flGts ;xdlt k|bfg ug{ ;lsg]5 M–

315

-s_ dflyNnf] ju{sf] ljQLo sf/f]af/ ;+Rffngsf] nflu hf/L k'FhLsf] )=)@ k|ltztn] x'g] /sd o;

a}ssf] gf=gf]=cf=lx= km'6s/ zLif{sdf hDdf u/L ;Ssn ef}r/ ;lxt cg';"rL –!*=$

adf]lhdsf] 9fFrfdf lgj]bg lbg'kg]{ .

-v_ dflyNnf] ju{sf] ;+:yfn] ug]{ sfo{ ;dfj]z u/L sDkgL /lhi6«f/sf] sfof{noaf6 k|dfl0ft

;+zf]lwt k|aGwkq / lgodfjnLsf] k|ltlnkL k]z ug'{kg]{ .

-u_ ;+zf]lwt shf{ gLlt, cfly{s k|zf;g ljlgodfjnL, sd{rf/L k|zf;g ljlgodfjnL / shf{

ckn]vg ljlgodfjnL k]z ug'{kg]{ .

-3_ dflyNnf] ju{sf] ;+:yfsf] ;+u7gfTds ;+/rgf / kbflwsf/Lx?sf] ljj/0f k]z ug'{kg]{ .

-ª_ ;'rgf k|ljlw tyf ;ˆ6j]o/ ;DaGwL ljj/0f k]z ug'{kg]{ .

-@_ :t/f]Ggltsf] nflu lgj]bg lbPkl5 ;DalGwt ;'kl/j]If0f ljefu;Fu ;dGjo u/L tof/ ul/Psf] ljz]if

lg/LIf0f k|ltj]bg ;d]tnfO{ cfwf/ dfgL :t/f]Ggltsf nflu ul7t l;kmfl/; ;ldltdf cfjZos

5nkmn u/L ;f] ;ldltsf] l;kmfl/;df dfq :jLs[lt k|bfg ul/g] 5 .

-#_ ;}4flGts ;xdlt k|bfg ePsf] ldltn] ^ dlxgfleq dflyNnf] ju{sf] ljQLo sf/f]af/ ;~rfng ug{

cfj]bg ul/;Sg' kg]{5 . tf]lsPsf] ;doleq cfj]bg gu/]df o; a}+sn] k|bfg u/]sf] ;}4flGts ;xdlt

/2 ug{ ;lsg]5 .

%= ;}4flGts ;xdlt lbg OGsf/ ug{ ;lsg]M

-!_ o; lgb]{zgdf cGoq h'g;'s} s'/f pNn]v ul/Psf] eP tfklg o; a}+sn] b]xfosf] s'g} cj:yfdf

:t/f]Gglt x'g rfxg] ;+:yfnfO{ :t/f]Ggltsf] nflu ;}4flGts ;xdlt lbg OGsf/ ug{ ;Sg]5 M–

-s_ a}Í jf ljQLo If]qsf] ljBdfg cj:yf / ;DefJotfsf] cfwf/df dflyNnf] ju{sf] ljQLo

sf/f]af/ ;~rfng ug{ yk a}Í jf ljQLo ;+:yfnfO{ Ohfhtkq lbg pko'St gb]lvPdf .

-v_ v08 -s_ sf] cj:yf x]/L lgIf]kstf{sf] lxt ;+/If0fsf] lgldQ dflyNnf] ju{sf] ljQLo sf/f]af/

;~rfng ug{ Ohfhtkq lbg plrt gb]lvPdf .

-u_ Ohfhtkqk|fKt ;+:yfnfO{ dflyNnf] ju{sf] ljQLo sf/f]af/ ug{ Ohfhtkq lbFbf ljQLo If]qdf

c:j:y k|lt:kwf{sf] jftfj/0f l;h{gf x'g] jf s'g} Ohfhtkqk|fKt ;+:yfsf] Psflwsf/ jf

lgolGqt cEof; sfod x'g;Sg] ;Defjgf b]lvPdf .

-3_ o; lgb]{zgdf tf]lsPsf zt{ tyf dfkb08x? k'/f ePsf] gb]lvPdf .

-@_ pkbkmf -!_ adf]lhd s'g} ;+:yfnfO{ dflyNnf] ju{sf] ljQLo sf/f]af/ ;~rfng ug{ ;}4flGts ;xdlt

lbg g;lsg] cj:yf ePdf o; a}+sn] ;f]sf] sf/0f v'nfO{ lgj]bg k/]sf] ldltn] Ps ;o aL; lbgleq

;DalGwt ;+:yfnfO{ ;'rgf lbg]5 . ;f] cjlwleq o; a}+sn] yk ljj/0f dfu u/]sf] eP To:tf]

ljj/0f k|fKt ePsf] ldltn] gAa] lbgleq To:tf] ;'rgf lbg]5 .

^= :t/f]Ggltsf] nflu :jLs[lt k|bfg ug]{M

-!_ :t/f]Gglt eO{ dflyNnf] ju{sf] sf/f]af/ ;~rfngsf] nflu lgj]bg k|fKt ePkl5 sfuhftx?sf]

k/LIf0f tyf ef}lts k"jf{wf/ ;d]t lg/LIf0f u/L :jLs[lt lbg o; a}+s ;Gt'i6 ePdf cfj]bg u/]sf]

tLg dlxgfleq :jLs[lt k|bfg ul/g] 5 . To:tf] :jLs[ltsf] nflu o; a}+sn] yk sfuhft dfu u/]sf]

cj:yfdf To:tf] sfuhft k]z u/]sf] ldltn] :jLs[lt k|bfg ug]{ sfof{jlw u0fgf x'g]5 .

-@_ :t/f]Gglt eO{ dflyNnf] ju{sf] sf/f]af/ ;~rfngsf] nflu :jLs[lt k|bfg ug'{ cl3 ;}4flGts ;xdlt

k|bfg ubf{ tf]lsPsf ;Dk"0f{ zt{x? k'/f u/]sf] x'g' kg]{5 .

&= ;]o/ vl/b laqmL sf/f]af/ /f]Ssf ug'{ kg]{M

dflyNnf] ju{sf] Ohfhtkqk|fKt ;+:yfsf] nflu cfjZos kg]{ k'FhL k'/f u/]/ ;}4flGts ;xdlt kfpF egL

lgj]bg lbg] ljQLo ;+:yfn] To:tf] lgj]bg ;fy ;f] ;DaGwdf o; a}saf6 clGtd 6'+uf] gnfu];Ddsf]

cjlwsf] nflu To:tf] Ohfhtkqk|fKt ;+:yfsf] ;]o/ lwtf]kq ahf/df ;'rLs[t /x]sf] cj:yfdf ;]o/ vl/b

laqmL sf/f]af/ /f]Ssf ePsf] Joxf]/fsf] lwtf]kq ljlgdo ahf/sf] kq ;d]t k]z ug'{ kg]{5 .

316

*= ufEg]÷ufleg]÷k|flKt eO{ :t/f]Gglt x'g] ;DaGwdfM

-!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf &) adf]lhd Ohfhtkqk|fKt ;+:yf Ps cfk;df

ufEg]÷ufleg]÷k|flKt eO{ ;f]xL P]gsf] bkmf #* adf]lhd :t/f]Ggltsf] nflu o; a}+sdf lgj]bg k]z x'g

cfPdf ;j{k|yd ufEg]÷ufleg]÷k|flKt ;DaGwL k|lqmof cjnDag ug'{ kg]{5 / ;f] sf] 6+'uf] nfu] kl5

:t/f]Ggltsf] sf/jfxL cl3 a9fOg]5 . o;/L ufEg]÷ufleg]÷k|flKt eO{ :t/f]Ggltsf] nflu k]z x'g

cfPsf] lgj]bgnfO{ k|fyldstf lbOg]5 .

-@_ pka'Fbf -!_ adf]lhd o; a}+sdf lgj]bg lb+bf ;f]sf] hfgsf/L ;DalGwt ;+:yfn] clgjfo{ ?kdf

sDkgL /lhi6«f/sf] sfof{no, g]kfn lwtf]kq af]8{ / lwtf]kq ljlgdo ahf/ ;d]tnfO{ u/fpg' kg]{5 .

-v_ sfo{If]q lj:tf/ ;DaGwL Joj:yf

!= ævÆ ju{sf] ljQLo ;+:yfsf] xsdf

sf7df8f}+ pkTosf afx]s g]kfn /fHo ;Lldt lhNnfsf] sf/f]af/af6 yk lhNnfdf -! lhNnfaf6 hf]l8Psf] #

lhNnf, hf]l8Psf !–# lhNNffaf6 $–!) lhNNff / $–!) lhNNffaf6 /fli6«o:t/df_ sf/f]af/ ;~rfng ug{

rfxg] ævÆ ju{sf] ljQLo ;+:yfn] b]xfosf zt{x? k'/f u/L sf/f]af/sf] If]q lj:tf/ ug{ :jLs[ltsf nflu

Jofj;flos of]hgf;lxt o; a}+sdf lgj]bg lbg ;Sg]5 M

-!_ o; a}+sn] tf]s]sf] Go'gtd r'Qmf k'FhL k'/f u/]sf] .

-@_ lgoldt?kn] jflif{s n]vfk/LIf0f u/L ;fwf/0f ;ef ;DkGg u/]sf] .

-#_ a}+s tyf ljQLo ;+:yfsf] # jif]{ sfo{ ;~rfng cjlwsf] ljQLo ;"rsx? ;l~rt gf]S;fgLdf

g/x]sf] .

-$_ o; a}+ssf] lgb]{zg cg'?k k'FhLsf]if (Capital Adequacy) kof{Kt /x]sf] .

-%_ o; a}+ssf] lgb]{zg cg'?k shf{sf] juL{s/0f u/L ;f]sf] nflu kof{Kt shf{ gf]S;fgL Joj:yf (Loan

Loss Provision) sfod u/]sf] .

-^_ lgliqmo shf{ (NPA) kfFr k|ltzt ggf3]sf] .

-&_ Ohfht lb+bf tf]lsPsf zt{x? k'/f u/]sf] .

@= æuÆ ju{sf] ljQLo ;+:yfsf] xsdf

sf7df8f}+ pkTosf afx]s g]kfn /fHo cGo lhNnfdf ;+:yfkgf ePsf] æuÆ ju{sf] ljQLo ;+:yfn]

/fli6«o:t/df sf/f]af/ ;~rfng ug{ rfx]df b]xfosf zt{x? k'/f u/L sf/f]af/ If]q lj:tf/ ug]{ :jLs[ltsf

nflu Jofj;flos of]hgf ;lxt o; a}+sdf lgj]bg lbg ;Sg]5 M—

-!_ o; a}+sn] tf]s]sf] Go'gtd r'Qmf k'FhL k'/f u/]sf] .

-@_ lgoldt?kn] jflif{s n]vfk/LIf0f u/L ;fwf/0f ;ef ;DkGg u/]sf] .

-#_ a}+s tyf ljQLo ;+:yfsf] # jif]{ sfo{ ;~rfng cjlwsf] ljQLo ;"rsx? ;l~rt gf]S;fgLdf

g/x]sf] .

-$_ o; a}+ssf] lgb]{zg cg'?k k'FhLsf]if (Capital Adequacy) kof{Kt /x]sf] .

-%_ o; a}+ssf] lgb]{zg cg'?k shf{sf] juL{s/0f u/L ;f]sf] nflu kof{Kt shf{ gf]S;fgL Joj:yf -Loan

Loss Provision) sfod u/]sf] .

-^_ lgliqmo shf{ (NPA) kfFr k|ltzt ggf3]sf] .

-&_ Ohfht lb+bf tf]lsPsf zt{x? k'/f u/]sf] .

#= sfo{If]q lj:tf/ ;DaGwL dfly plNnlvt Joj:yfsf] cltl/Qm lgDg yk Joj:yf sfod ul/Psf] 5 M—

-s_ ! lhNnf sfo{If]q ePsf ævÆ ju{sf ;+:yf Psk6sdf Ps tx dfq cyf{t # lhNnf;Dd, #

lhNnf;Dd sfo{If]q ePsf ;+:yf Psk6sdf Ps tx dfq cyf{t !) lhNnf;Dd / !) lhNnf;Dd

sfo{If]q ePsf ;+:yf Psk6sdf Ps tx dfq cyf{t /fli6«o:t/;Dd tyf sf7df8f}F pkTosf aflx/

sfo{If]q sfod /x]sf æuÆ ju{sf] ljQLo ;+:yfn] :yfkgf ePsf] jf sfo{If]q lj:tf/ u/]sf] # jif{kl5

dfq qmlds ?kdf -tx ggf£g] u/L_ yk sfo{If]q lj:tf/ ug{ ;Sg]5g\ .

317

pko{'Qm Joj:yf o;cl3 lgj]bg lbPsf ;+:yfx?sf] xsdf ;d]t nfu" x'g]5 .

-v_ sfo{If]q lj:tf/sf nflu cfj]bg lbg] ;+:yfn] ljBdfg sfo{If]qleqsf k|To]s lhNnfdf sDtLdf Ps–

Psj6f zfvf sfof{nox? :yfkgf ul/;s]sf] x'g' kg]{5 .

-u_ ævÆ ju{sf] /fli6«o:t/df sfo{I]fq lj:tf/ ug]{ ;+:yfn] New Capital Adequacy Framework k"0f{?kdf

nfu" ug{ ;Sg] k|df0f k]z ug'{ kg]{5 .

-ª_ sfo{If]q lj:tf/ ug]{ ;+:yfn] xfn sfo{/t sfo{If]qdf sDtLdf klg b'O{ cw{jflif{s cjlwdf lg/Gt/

?kn] O=k|f=lgb]{zg g+= !^ adf]lhd cfk"mn] ljQLo ;|f]t ;+sng ug{ kfpg] ;Ldfsf] ^) k|ltzt ljQLo

;|f]t ;+sng u/]sf] x'g' kg]{5 . To:tf] ljQLo ;|f]t ;+sngsf] u0fgf ubf{ k|fylds k'FhLsf]ifsf] ;§f

xfn sfod /x]sf] sfo{If]qsf] nflu tf]lsPsf] Go'gtd r'Qmf k'FhLnfO{ cfwf/ lng ;lsg] 5 .

-r_ g]kfn /fi6« a}+saf6 ;+:yf jf ;+:yfsf] cWoIf, ;~rfns / sfo{sf/L k|d'v sf/jfxLdf k/]sf] eP ;f]

sf/jfxL km's'jf ePsf] cjlw # jif{ k'/f ePsf] x'g' kg]{5 .

$= sfo{If]q lj:tf/sf nflu cfj]bg;fy lgDg sfuhftx? ;+nUg x'g' kg]{ M—

-s_ ljBdfg ;+:yfks / ;~rfnsx?sf] ljj/0f .

-v_ ljQLo ;+:yfsf] cfufdL % jif{sf] k|If]lkt ljQLo cj:yf, Jofj;flos /0fgLlt, k|fljlws tyf

Joj:yfkg kIf / ahf/ ;+j]bgzLntf ljZn]if0f ;lxtsf] Jofj;flos of]hgf .

-u_ ljQLo sf/f]af/ ;~rfngsf nflu skf]{/]6 sfof{no÷d'Vo zfvf sfof{no ljBdfg sfo{If]qb]lv cGo

:yfgdf ;~rfng ug]{ ePdf ;f] sfof{nosf] ef}lts k"jf{wf/, ;'rgf k|ljlw, aLdf tyf ;'/Iff Joj:yf,

3/ef8f s/f/gfdf, k|d'v sfo{sf/L clws[t nufot d'Vo sd{rf/Lx?sf] of]Uotf cg'ej ;DaGwL

sfuhft .

-3_ sfo{If]q lj:tf/ eP kZrft sfod x'g] sfo{If]qnfO{ ;d]6]/ tof/ ul/Psf] shf{ gLlt, nufgL gLlt,

lgIf]k kl/rfng gLlt, jf;nft aflx/sf] sf/f]af/ ;~rfng gLlt, cfGtl/s n]vfk/LIf0f gLlt, u}/

a}lsË ;DklQ Joj:yfkg gLlt, ;DklQ bfloTj Joj:yfkg gLlt, ;'rgf k|ljlw gLlt / cfˆgf] u|fxs

klxrfg gLlt .

-ª_ sfo{If]q lj:tf/ ;DaGwdf ;fwf/0f ;efn] u/]sf] lg0f{osf] k|ltlnkL .

%= sfo{If]q la:tf/sf ;DaGwdf ;+:yfsf] ;~rfns ;ldlt;Fu cGtlqm{of u/L sfuhft k'/f ePsf] ^) lbgleq

;f] ;DaGwL k|lqmofsf] 6'+uf] nufOg]5 .

^= sDtLdf !) lhNnf;Dd sfo{If]q ePsf] s'g} Ps ljQLo ;+:yf;Fu cGo ævÆ jf æuÆ ju{sf] ljQLo ;+:yf

Ps cfk;df ufleO{ /fli6«o:t/df sfo{If]q lj:tf/ ug{ rfxg] ;+:yfnfO{ csf]{ Joj:yf geP;Dd ljz]if

k|fyldstf lbOg]5 .

-gf]6M dfly a'Fbf ævÆ sf] k|of]hgsf] nflu æsfo{ If]q lj:tf/Æ eGgfn] yk lhNnfdf ;]jf lj:tf/ ug]{

Joj:Yff ;Demg' kb{5 ._

-u_ sfo{If]q ;+s'rg ;DaGwL Joj:yf

-!_ Ohfhtkqk|fKt ævÆ / æuÆ ju{sf] ;+:yf k'FhL ckof{Kttfsf] sf/0faf6 ;f]xL ju{sf] Ohfhtkqk|fKt

;+:yfdf /xL sfo{If]q ;+s'rg ug{ rfx]df :jLs[ltsf nflu g]kfn /fi6« a}Ídf lgj]bg lbg ;Sg]5 . o;/L

k]z x'g cfPsf] lgj]bgsf] ;DaGwdf g]kfn /fi6« a}Ín] cfjZos hfFra'em u/L :jLs[lt k|bfg u/]df

To:tf] ljQLo ;+:yfsf] sfo{If]q ;+s'rg x'g]5 .

-@_ b]xfosf] s'g} jf ;a} cj:yf k'/f gug]{ ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfnfO{ ;f]xL ju{df /xg]

u/L pQm ;+:yfsf] sfo{If]q ;+s'rg u/fpg g]kfn /fi6« a}Ín] lgb]{zg lbg ;Sg]5 M–

-s_ g]kfn /fi6« a}Ín] tf]s]sf] cjlwleq tf]s] adf]lhdsf] k'FhL gk'¥ofPsf],

-v_ ljut kfFr jif{b]lv nuftf/ gf]S;fgLdf /x]sf],

-u_ g]kfn /fi6« a}Ín] lbPsf] lgb]{zg k6s k6s pNn+3g u/L sf/afxLdf k/]sf],

-3_ g]kfn /fi6« a}Ín] tf]s] adf]lhd hf]lvd Joxf]g]{ sf]if sfod ug{ g;s]sf] .

-#_ pka'Fbf g+= -@_ adf]lhd s'g} ljQLo ;+:yfnfO{ sf/afxL ug'{eGbf cufl8 g]kfn /fi6« a}Ín] To:tf] ljQLo

;+:yfnfO{ To:tf] sf/afxLsf] lj?4 ;kmfO{ k]z ug]{ dgfl;a dflkmssf] df}sf lbg]5 .

318

-$_ pka'Fbf -!_ adf]lhd sfo{If]q ;+s'rg ubf{ b]xfo adf]lhd ug{ ;lsg] 5M–

-s_ /fli6«o:t/af6 If]qLo:t/ jf $–!) lhNnf jf !–# lhNnf jf ! lhNnfdf .

-v_ If]qLo:t/af6 $–!) lhNnf jf !–# lhNnf jf ! lhNnfdf .

-u_ $–!) lhNnfaf6 !–# lhNnf jf ! lhNnfdf .

-3_ !–# lhNnfaf6 ! lhNnfdf .

-3_ vf/]hL / jrfpm

-!_ o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)&# sf] ufEg]÷ufleg]

/ :t/f]Gglt x'g] ;DaGwdf O=k|f= lgb]{zg g+= !*÷)&# tyf ;f] kZrft @)&$ ;fpg ( ut]

;Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? vf/]h ul/Psf] 5 .



319

cg';"rL !*=!

>L g]kfn /fi6« a}+s

s]Gb|Lo sfof{no



ljifoM ======= ju{sf] Ohfhtkqk|fKt ;+:yfdf kl/0ft x'g] ;}4flGts ;xdlt kfpF .

dxf]bo,

k|rlnt sDkgL P]g adf]lhd klAns lnld6]8 sDkgLsf] ?kdf g]kfn ;/sf/, sDkgL /lhi6«f/sf]

sfof{nodf btf{ u/fO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g adf]lhd ljut === jif{ b]lv ljQLo sf/f]af/ ;~rfng

ub}{ cfPsf]df ;f]xL P]gsf] bkmf #* adf]lhd dflyNnf] ju{sf] ;+:yf ==== ju{df kl/0ft ug]{ u/L ;+:yfsf] ;fwf/0f

;efaf6 lg0f{o ePsf]n] ;}4flGts ;xdlt kfpg To; a}+ssf] k'j{ :jLs[ltsf] nflu tf]lsPsf cfjZos sfuhft

;lxt of] lgj]bg k]z u/]sf 5f}+ .

cfjZos sfuhft yfg=======;+nUg 5g\ .

ejbLo,

================================================

-;+:yfsf] tkm{af6 cflwsfl/s JolQm_

gfdM

7]ufgfM

6]lnkmf]g g+ M

ôfS; g+= M

Od]n 7]ufgf M

ldltM

;+:yfsf] 5fkM

320

cg';"rL !*=@

=================================================== ln=

ljQLo ;+:yfsf] ;+:yfks ;d"xdf /x]sf JolQmx?sf]

JolQmut ljj/0f

Kfmf]6f]

!= k'/f gfd y/ M

@= hGd ldlt M

#= hGd :yfg M

$= gful/stf M

%= k'/f 7]ufgf M

-s_ :yfoL M -!_ 6]lnkmf]g -@_ Od]n -#_ km\ofS;

-v_ c:yfoL M -!_ 6]lnkmf]g -@_ Od]n -#_ km\ofS;

^= xfnsf] k]zf M

-s_ kmd{ jf sfof{nosf] gfd M

-v_ 7]ufgf M

-u_ Joj;fosf] k|s[lt÷sfd M

-3_ kbsf] gfd M

-ª_ 6]lnkmf]g÷ ôfS;÷O{d]n M

&= a}jflxs l:ylt M

-s_ ljjflxt÷ cljjflxt÷ ;DaGw aLr5]b eO{ cnu a;]]sf]

-v_ ljjflxtsf] xsdf klt÷kTgLsf] gfd M

-u_ klt÷kTgLsf] k]zf M

-3_ cfl>tx?sf] ljj/0f

k'/f gfd ;DaGw pd]/

*= -s_ afa'sf] gfd M

7]ufgf M

k]zf M

-v_ afh]sf] gfd M

7]ufgf M

321

(= z}lIfs of]Uotf M

tx ;+:yfsf] gfd,

7]ufgf

cWoog jif{ ljifo pkflw lnPsf] ldlt

:gfts

:gftsf]Q/

ljBfjfl/lw

Jofj;flos :t/

tflnd ;]ldgf/

s_

v_

u_

!)= tkfO{;Fu s'g} Jofj;flos (Professional) ljifodf sfd ug]{ Ohfht 5 <

5 5}g

olb 5 eg]

-s_ Ohfhtsf] k|s[lt M

-v_ Ohfht lnPsf] ldlt M

-u_ Ohfht gDa/ M

-3_ Ohfht lbg] ;+:yf / 7]ufgf M

!!= tkfO{ s'g} Jofj;flos Ifdtfsf] cfwf/df, g]kfn /fi6« a}+saf6 lg/LIf0f, cg'udg ug'{ kg]{ ;+:yfdf sfd

ug'{x'G5<

-olb 5 eg], ;+:yfsf] gfd, 7]ufgf / sfdsf] k|s[lt pNn]v ug'{xf];\ . ;fy}, ;DalGwt ;+:yfaf6 ;+:yfkg

x'gsf nflu :jLs[lt kq k]z ug'{xf];\ _ .

!@= s'g} ;+ul7t ;+:yfdf tkfO{sf] s'g} ljQLo :jfy{ jf lxt ufFl;Psf] 5 eg] v'nfpg' xf];\ <

!#= d}n] of] ljQLo ;+:yfdf b]xfo adf]lhdsf] /sd nufgL u/]sf] 5' .

!= ;+:yfdf nufgL u/]sf] /sd ?====== ===== ======= -cIf/]kL=============== =============== ===_ .

@= ;+:yfsf] s'n hf/L k'FhLsf] k|ltzt ================== . of] ;]o/ o; a}+s÷ljQLo ;+:yfsf] r'Qmf k'FhLsf]

!% k|ltzteGbf a9L 5}g .

!$= tkfO{ s'g} kmf}Hbf/L cleof]udf kg'{ ePsf] 5 <

5 5}g

!%= tkfFO{+n] cGo a}+s tyf ljQLo ;+:yf;Fu shf{ sf/f]af/ ug'{ ePsf] 5 <

5 5}g -5 eg] lj:t[t ljj/0f v'nfpg' xf];\ <_

!^= lgDg k|Zgx?sf] hjfkm 5÷5}gdf lbg'xf];\ M

-s_ tkfO{+sf] lj?4df cbfntdf s'g} ck/flws sf/jfO{ lj?4 d'2f rn]sf] 5 < 5 5}g

-v_ tkfO{+n] sfg'g pNn+3g u/]sf] sf/0faf6 ;hfoF kfpg' ePsf] 5 < 5 5}g

-u_ tkfO{+ ;+nUg ePsf] s'g} ;+:yf 6f6 kN6]sf] 5 < 5 5}g

-3_ tkfO{+n] sfd u/]sf] jf ;~rfns ePsf] jf tkfO{+n] % -kfFr_ k|ltzt eGbf a9L ;]o/ nufgL u/]sf]

;+:yf shf{ e'QmfgL ug{ g;s]sf] sf/0f slxNo} sfnf];"rLdf k/]sf] 5, 5}g . 5 5}g

-ª_ u}/ sfg'gL ?kdf ljb]zL d'b|f sf/f]af/df ;+nUg x'g' ePsf] 5 < 5 5}g

-r_ tkfO{+ ;+nUg ePsf] ;+:yf slxNo} ck/flws s[ofsnfkdf ;+nUg ePsf] 5 < 5 5}g

322

-5_ tkfO{nfO{+ a}+s tyf ljQLo ;+:yfsf] shf{ sf/f]af/df b'?kof]u u/]sf] / ;Gtf]ifhgs gePsf] egL a}+s

tyf ljQLo ;+:yfaf6 s'g} clen]v u/]sf] 5 < 5 5}g

-h_ tkfO{ shf{ ;'rgf s]Gb|sf] sfnf];"rLdf kg'{ ePsf] 5 < 5 5}g

olb k/]sf] eP ;f] ;"rLaf6 k'ms'jf ePsf] ldltn] sDtLdf ltg jif{ k'/f ePsf] 5 < 5

5}g

-em_ tkfO{+ cGo a}+s tyf ljQLo ;+:yfsf] axfnjfnf sd{rf/L, ;~rfns, n]vfkl/Ifs sfg'gL jf cGo

;Nnfxsf/ x'g'x'G5 < 5 5}g

-`_ tkfO{+ lwtf]kq bnfn jf ahf/ lgdf{tf /xg' ePsf]] 5 < 5 5}g

-6_ tkfO{ s'g} ;fj{hlgs ck/fw u/]sf], sfg'g pNn+3g u/]sf] jf k|rlnt sfg'g adf]lhd lj36gdf

k/]sf] s'g} ;+:yfdf sd{rf/L jf ;NNffxsf/sf] ?kdf /xg' ePsf] 5 < 5 5}g

-7_ tkfO{ k|rlnt sfg'g adf]lhd bfdf;flxdf kg'{ ePsf] 5 < 5 5}g

-8_ tkfO{n] s'g} /fhg}lts kbdf lgjf{lrt jf dgf]lgt k|ltlglwsf] ?kdf sfdsfh ul//xg' ePsf] 5 <

5 5}g

-9_ tkfO{nfO{ k|rlnt sfg'g adf]lhd s'g} k]zf jf Joj;fo ug{ /f]s nufOPsf] 5 < 5 5}g

-0f_ tkf+O{n] nufgL u/]sf] cGo kmd{÷sDkgL÷;+ul7t ;+:yf g]kfn /fi6« a}+sn] lg/LIf0f tyf ;'kl/j]If0f

ug{ rfx]df dGh'/ 5 . 5 5}g

-t_ tkfO{n] o; a}+saf6 Ohfhtkqk|fKt cGo a}+s tyf ljQLo ;+:yfdf ;+:yfkssf] x}l;otn] nufgL

ug'{ePsf] 5 < 5 5}g -5 eg] lj:t[t ljj/0f v'nfpg' xf];_

!&= ;do ;dodf g]kfn /fi6« a}+sn] lgwf{/0f u/] cg'?k d]/f] a}+s÷ljQLo ;+:yfsf] k'FhL k'¥ofpg] k|ltj4tf

hfx]/ ub{5' .

dfly pNn]v ul/Psf] ljj/0f 7Ls ;fFrf] xf] . oL s'g} klg ljifodf hfFra'em÷5fgljg tyf d}n] lbPsf]

ljj/0f ;fj{hlgs ug{ d]/f] d~h'/L 5 . e'm7f] ePdf o;}sf cfwf/df a}+s ;+:yfkgf ug]{ Ohfht glbPdf

d]/f] d~h'/L 5 .

b:tvt M

gfd M

ldlt M

7]ufgf M

6]lnkmf]g M

323

cg";"rL !*=#

================================== ln=

ljQLo ;+:yfsf] ;+:yfks ;d"xdf /x]sf ;+:yfx?

-kmd{, sDkgL, ;+ul7t ;+:yf_ sf] ljj/0f

!= :jb]zL ;+:yf -kmd{, sDkgL tyf ;+ul7t ;+:yf_ M

-s_ ;+:yfsf] gfd M

-v_ ;+:yf btf{ ldlt M

-u_ k|ltlglwTj ug]{ JolQm

gfdM

kbM

@= ljb]zL nufgLsf] xsdf M

-s_ ;+:yfsf] gfd M

-v_ ;+:yf btf{ ldlt M

-u_ k|ltlglwTj ug]{ JolQm

gfdM

kbM

#= ;]jfsf] clen]v -ljut % jif{sf]_ a}+s tyf ljQLo ;+:yf jf s'g} klg k|sf/sf] lgIf]k ;DaGwL Jojzfo

;~rfng ug]{ ;+:yf eP ;f] sf] lj:t[t ljj/0f M

;+:yfsf] gfd, 7]ufgf cjlw kb lgs6td

;'kl/j]Ifssf] gfd

sfd 5f]8\g'sf]

sf/0f

$= ;+:yfsf] gfdaf6 s'g} Jofj;flos (Professional) ljifodf sfd ug]{ Ohfht 5 < 5 5}g

olb 5 eg]

-s_ Ohfhtsf] k|s[lt M

-v_ Ohfht lnPsf] ldlt M

-u_ Ohfht gDa/ M

-3_ Ohfht lbg] ;+:yf / 7]ufgf M

%= ;+:yf ljut b'O{ jif{ b]lv ;~rfng d'gfkmfdf /x]sf] 5÷5}g < 5 5}g

;+:yfsf] b'O{ cf=j=sf] ljQLo ljj/0f o;};fy ;+nUg 5 .

^= ;+:yfaf6 nufgL u/L cGo kmd{, sDkgL, ;+ul7t ;+:yfdf s'g} ljQLo :jfy{ jf lxt ufFl;Psf] 5 eg]

v''nfpg' xf]; .

&= of] ljQLo ;+:yfdf b]xfo adf]lhdsf] /sd nufgL u/]sf 5f}+ .

324

!= ;+:yfdf nufgL u/]sf] /sd ?====== ===== ======= -cIf/]kL=============== =============== ===_ .

@= ;+:yfsf] s'n hf/L k'FhLsf] k|ltzt ================== . of] ;]o/ o; ljQLo ;+:yfsf] r'Qmf k'FhLsf] !%

k|ltzteGbf a9L /x]sf] 5}g .

*= ;+:yfsf] cGo a}+s tyf ljQLo ;+:yf;Fu shf{ sf/f]af/ 5 <

5 5}g -5 eg] lj:t[t ljj/0f v'nfpg' xf];\ <_

(= lgDg k|Zgx?sf] hjfkm 5÷5}gdf lbg'xf];\ M

-s_ ;+:yfsf] lj?4df cbfntdf s'g} ck/flws sf/jfO{ lj?4 d'2f rn]sf] 5 < 5 5}g

-v_ ;+:yfn] sfg'g pNn+3g u/]sf] sf/0faf6 ;hfoF kfPsf] 5 < 5 5}g

-u_ ;+:yfn] nufgL u/]sf] cGo s'g} ;+:yf 6f6 kN6]sf] 5 < 5 5}g

-3_ ;+:yfn] sfd u/]sf] jf ;~rfns ePsf] jf ;+:yf+n] % -kfFr_ k|ltzt eGbf a9L ;]o/ nufgL u/]sf]

;+:yf shf{ e'QmfgL ug{ g;s]sf] sf/0f slxNo} sfnf];"rLdf k/]sf] 5 < 5 5}g

-ª_ ;+:yf u}/ sfg'gL ?kdf ljb]zL d'b|f sf/f]af/df ;+nUg ePsf] 5 < 5 5}g

-r_ tkfO{sf] ;+:yfnfO{+ a}+s tyf ljQLo ;+:yfsf] shf{ sf/f]af/df b'?kof]u u/]sf] / ;Gtf]ifhgs gePsf]

egL a}+s tyf ljQLo ;+:yfaf6 s'g} clen]v u/]sf] 5 < 5 5}g

-5_ ;+:yf shf{ ;'rgf s]Gb|sf] sfnf];"rLdf k/]sf]] 5 < 5 5}g

olb k/]sf] eP ;f] ;"rLaf6 k'ms'jf ePsf] ldltn] sDtLdf tLg jif{ k'/f ePsf] 5 < 5

5}g

-h_ ;+:yf cGo a}+s tyf ljQLo ;+:yfsf] ;~rfns, n]vfkl/Ifs sfg'gL jf cGo ;Nnfxsf/ 5 <

5 5}g

-em_ ;+:yf lwtf]kq bnfn jf ahf/ lgdf{tf /x]sf]]] 5 < 5 5}g

-`_ ;+:yf s'g} ;fj{hlgs ck/fw u/]sf], sfg'g pNn+3g u/]sf] jf k|rlnt sfg'g adf]lhd lj36gdf

k/]sf] s'g} ;+:yfdf ;NNffxsf/sf] ?kdf /x]sf]] 5 < 5 5}g

-6_ tkfO{sf] ;+:yf k|rlnt sfg'g adf]lhd bfdf;flxdf k/]sf]] 5 < 5 5}g

-7_ ;+:yfnfO{ k|rlnt sfg'g adf]lhd s'g} k]zf jf Joj;fo ug{ /f]s nufOPsf] 5 < 5 5}g

-8_ ;+:yfn]] nufgL u/]sf] cGo kmd{÷sDkgL÷;+ul7t ;+:yf g]kfn /fi6« a}+sn] lg/LIf0f tyf ;'kl/j]If0f

ug{ rfx]df dGh'/ 5 . 5 5}g

-9_ ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt cGo a}+s tyf ljQLo ;+:yfdf ;+:yfkssf] x}l;otn] nufgL

u/]sf]] 5 < 5 5}g -5 eg] lj:t[t ljj/0f v'nfpg' xf];_

!)= ;do ;dodf g]kfn /fi6« a}+sn] lgwf{/0f u/] cg'?k xfdLn] a}+s÷ljQLo ;+:yfsf] k'FhL k'¥ofpg] k|ltj4tf

hfx]/ ub{5f}+ .

dfly pNn]v ul/Psf] ljj/0f 7Ls ;fFrf] xf] . oL s'g} klg ljifodf hfFra'em÷5fgljg tyf d}n] lbPsf]

ljj/0f ;fj{hlgs ug{ d]/f] d~h'/L 5 . e'm7f] ePdf o;}sf cfwf/df dflyNnf] ju{df kl/0ft x'g] Ohfht

glbPdf d]/f] d~h'/L 5 .

b:tvt M

gfd M

ldlt M

7]ufgf M

6]lnkmf]g M

325

cg';"rL !*=$

>L g]kfn /fi6« a}+s

s]Gb|Lo sfof{no



ljifoM dflyNnf] ju{sf] ljQLo sf/f]af/ ug]{ :jLs[lt kfpF .

dxf]bo,

To; a}+ssf] k=;+= =================== ldlt =====================sf] kqaf6 ====== ju{sf] Ohfhtkqk|fKt ;+:yfsf

?kdf kl/0ft ug{ ;}4flGts ;xdlt k|fKt ePsf]df tf]lsPsf zt{x? k'/f u/L ;s]sf] x'Fbf cfjZos sfuhft Pjd\

Ohfhtkq b:t'/ ;lxt a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf #* adf]lhd ==== ju{sf] ;+:yfsf]

?kdf ljQLo sf/f]af/ ug]{ Ohfhtkq kfpgsf] nflu of] lgj]bg k]z u/]sf 5f}+ .

cfjZos sfuhft yfg=======;+nUg 5g\ .

ejbLo,

================================================

-;+:yfsf] tkm{af6 cflwsfl/s JolQm_

gfdM

7]ufgfM

6]lnkmf]g g+ M

ôfS; g+= M

Od]n 7]ufgf M

ldltM

;+:yfsf] 5fkM

326

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= !(÷)&$

;DklQ z"$Ls/)f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/)f ;DaGwL Joj:yf .

o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo

nufgL nufot ;Da4 s;'/;Fu ;DjlGwt ljQLo ck/fw lgjf/0f ug]{ ;DaGwdf ;DklQ z'4Ls/0f -dlg

nfpG8l/Ë_ lgjf/0f P]g, @)^$ -o;kl5 o; lgb]{zgdf æP]gÆ elgPsf]_ / ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_

lgjf/0f lgodfjnL, @)&# -o;kl5 o; lgb]{zgdf ælgodfjnLÆ elgPsf]_ df tf]lsPsf Joj:yfx?sf cltl/Qm

yk Joj:yfx? ug{ h?/L b]lvPsf] x'Fbf ;f]xL P]gsf] bkmf &k= / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n]

lbPsf] clwsf/ k|of]u u/L] of]] lgb]{zg hf/L u/]sf] 5 . ljifo jf k|;+un] cfjZos ePsf]df afx]s P]g /

lgodfjnLdf ul/Psf Joj:yfx? o; lgb]{zgdf pNn]v ul/Psf] 5}g .

!= gLlt tyf sfo{ljlw ;DaGwdf M

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] P]gsf] bkmf &t= sf] pkbkmf -!_ adf]lhd gLlt tyf sfo{ljlw

jgfO{ nfu" ubf{ ;f]xL bkmfsf] pkbkmf -@_ df tf]lsPsf Joj:yfx?sf cltl/Qm b]xfo adf]lhdsf

Joj:yfx?nfO{ ;d]t ;dfj]z ug'{ kg]{5 .

-s_ cfGtl/s lhDd]jf/L tyf sfo{ ljefhg,

-v_ hf]lvd d"NofÍg k|0ffnLsf] cfwf/ tyf k4tL,

-u_ hf]lvddf cfwfl/t u|fxs klxrfg, cBfjlws tyf cg'udg k4tL,

-3_ c:jefljs tyf z+sf:kb sf/f]jf/sf] klxrfg k4tL,

-ª_ P]gsf] kl/R5]b 5v= / ;DkQL z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f -;"lrs[t JolQm, ;d"x jf

;+u7gsf] ;DklQ jf sf]if /f]Ssf_ lgodfjnL, @)&) adf]lhd ug'{kg]{ sfo{x? ;DkGg ug]{

k4tL,

@= u|fxs klxrfg tyf ;Dk'li6 ;DaGwdf M

-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] u|fxssf] klxrfg tyf ;f]sf] ;Dk'li6 ubf{ P]gsf] bkmf &s=

/ lgodfjnLsf] lgod $ tyf % adf]lhd ug'{ kg]{5 .

-@_ u|fxs klxrfg ubf{ sfg"gL JolQm jf k|aGwsf] txut ;+/rgf jf :jfldTj /x]sf] b]lvPdf k|To]s

txsf] / To:tf] JolQm jf k|jGw pk/ lgoGq0f ug]{ JolQm cs}{ /x]sf] b]lvPdf To:tf JolQmsf

cltl/Qm lgodfjnLsf] lgod ^ sf] pklgod @ sf] a'Fbf -s_ adf]lhdsf] k|fs[lts JolQmsf] ;d]t

klxrfg ug'{ kg]{5 .

-#_ Ohfhtkqk|fKt ;+:yfx?n] lgodfjnLsf] lgod # adf]lhd Joj;flos ;DaGw gePsf] jf vftf

gePsf] u|fxsaf6 ?= ! nfv jf ;f] a/fa/sf] ljb]zL d'b|f eGbf a9Lsf] cfsl:ds sf/f]jf/ ePdf

lgh u|fxssf] klxrfg x'g ;Sg] ljj/0f / sfuhft lng' kg]{5 .

-$_ s'g} k|fs[lts JolQmsf] sf/f]jf/df kl/jf/ jfx]s cGo s'g} JolQm jf:tljs wgLsf] ?kdf /x]sf] z+sf

nfu]df ;f]sf] ;d]t klxrfg ug'{ kg]{5 .

-%_ u|fxs afx]s cGo s'g} JolQmn] u|fxssf] vftfdf gub} hDdf ug{ cfPdf /sd hDdf ug]{ JolQmsf]

klxrfg x'g ;Sg] ljj/0f tyf sfuhft lng'sf ;fy} gub hDdf ug'{sf] k|of]hg ;d]t v'nfpg'

kg]{5 .

-^_ u|fxssf] vftf vf]Ng] l;nl;nfdf lgodfjnLsf] lgod $ sf] pklgod -$_ df tf]lsP adf]lhd b]xfo

adf]lhdsf JolQmx?sf] NofKr] ;lx5fk lng' kg]{5 .

327

-s_ k|fs[lts JolQmsf] xsdf vftfjfnf / vftf ;~rfns JolQm cGo /x]sf]df lghsf] ;d]t . t/,

gfjfnssf] xsdf vftf ;~rfnssf] dfq lng afwf kg]{ 5}g .

-v_ sfg"gL JolQm jf k|jGwsf] xsdf vftf ;~rfns .

-&_ g]kfn ;/sf/ jf g]kfn ;/sf/ cGtu{tsf sfof{no jf lgsfox?, ljz]if P]g cGtu{t :yflkt lgsfo,

g]kfn ;/sf/sf] :jfldTjdf /x]sf ;+ul7t ;+:yf, g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt a}+s tyf

ljQLo ;+:yfx?, ;+o'Qm /fi6« ;+3 jf ;f] cGtu{tsf sfof{no tyf ljlzli6s[t lgsfo Pjd\

cGt/f{li6«o ;+:yfx? / ljb]zL /fhb"tfjf;x?sf] xsdf u|fxs klxrfg tyf ;Dk'li6 ubf{ vftf

;~rfnsx?sf] dfq JolQmut ljj/0f lng ;lsg] 5 .

-*_ u|fxs klxrfg tyf ;Dk'li6 ubf{ o; lgb]{zgsf] cg';"rL !(=! df tf]lsPsf sfuhft tyf ljj/0fx?

lng' kg]{5 . ;fy}, P]g, lgodfjnL tyf o; lgb]{zg adf]lhd u|fxs klxrfg tyf ;Dk'li6 ubf{ yk

sfuhft tyf ljj/0fx? lng cfjZos b]lvPdf ;f] ;d]t lng' kg]{5 .

#= ;"lrs[t JolQm klxrfg ;DaGwdf M

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] P]gsf] kl/R5]b ^v= cGtu{tsf] bkmf @(ª= sf] pkbkmf -!_ /

-#_ adf]lhd k|sflzt ;"rL lgoldt ?kdf x]g'{ kg]{5 / ;f] ;"lrs[t JolQm, ;d"x jf ;+u7g cfkm\gf] u|fxs

eP gePsf] osLg u/L cfb]zfg';f/sf] sfo{ ug'{ kg]{5 .

$= pRr kb:y JolQm klxrfg ;DaGwdf M

-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] P]gsf] bkmf &v= adf]lhd pRr kb:y JolQmsf] ljz]if

klxrfg jf olsg ug]{ k|of]hgsf nflu b]xfo adf]lhdsf ;+oGqx?sf] ;d]t :yfkgf ug'{ kg]{5 .

-s_ u|fxssf] vftf vf]Nbf, u|fxs;Fu sf/f]jf/ ubf{ / u|fxssf] ljj/0f lgoldt ?kn] cBfjlws ubf{

pRr kb:y JolQm klxrfg x'g] ;+oGq ,

-v_ pRr kb:y JolQm yk36 ePsf] cj:yfdf tTsfn klxrfg x'g] ;+oGq,

-u_ pRr kb:y JolQmsf] kl/jf/ tyf ;Da4 JolQm klxrfg x'g] ;+oGq,

-3_ pRr kb:y JolQmsf] klbo x}l;ot / ;+nUgtf adf]lhdsf] hf]lvd klxrfg x'g] ;+oGq,

-@_ pRr kb:y JolQmsf] klxrfg ubf{ b]xfo adf]lhdsf] k|lqmofx? cjnDjg ug{' kg]{5 M–

-s_ u|fxsjf6 ;"rgf lng],

-v_ ;fj{hlgs ?kdf pknAw ;'rgf u|x0f ug]{,

-u_ ;fdflhs ;~hfndf pknAw ;"rgfx?sf] ljZn]if0f ug]{ /

-3_ Joj;flos ?kdf pknAw tYofÍ -Data Base_ lng] .

-#_ pRr kb:y JolQmsf] clen]v gLh kbjf6 cjsfz jf d'Qm ePsf] ldltn] % jif{;Dd sfod /fVg'

kg]{5 .

%= jf:tljs wgL klxrfg ;DaGwdf M

-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] P]gsf] bkmf &u= tyf lgodfjnLsf] lgod ^ adf]lhd

jf:tljs wgLsf] klxrfg ug{ b]xfo adf]lhdsf ;+oGqx?sf] :yfkgf ug'{ kg]{5 .

-s_ jf:tljs wgL klxrfg ug]{ ;+oGq,

-v_ jf:tljs wgL / gLh;Fu ;Da4 sf/f]jf/sf] ;'Id cg'udg ug]{ ;+oGq /

-u_ jf:tljs wgL / gLh;Fu ;DalGWft ;Dk"0f{ sf/f]jf/x?sf] PsLs[t ?kdf cg'udg ug]{ ;+oGq .

-@_ jf:tljs wgL klxrfg ubf{ b]xfo adf]lhdsf] k|lqmofx? cjnDag ug{' kg]{5 M–

-s_ u|fxsjf6 ;"rgf lng],

-v_ ;fj{hlgs ?kdf pknAw ;'rgf u|x0f ug]{,

328

-u_ ;fdflhs ;~hfndf pknAw ;"rgfx?sf] ljZn]if0f ug]{,

-3_ k|rlnt sfg"g adf]lhd /flvPsf] clen]vaf6 ;"rgf lng] /

-ª_ Joj;flos ?kdf pknAw tYofÍ -Data Base_ lng] .

-#_ jf:tljs wgL ;DaGwL clen]v Joj;flos ;DaGWf jf sf/f]jf/ ;dfKt ePsf] ldltn]] % jif{;Dd

sfod /fVg' kg]{5 .

^= a[xt\ u|fxs klxrfg ;DaGwdf M

-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] P]gsf] bkmf &ª= sf] pkbkmf -!_ df pNn]v ePsf

u|fxsx?sf cltl/Qm b]xfo adf]lhdsf u|fxsx?;Fu Jofj;flos ;DaGw :yfkgf jf sf/f]jf/ ubf{

;d]t a[xt\ u|fxs klxrfg k4tL cjnDag ug'{ kg]{5 .

-s_ ljB'lto dfWodaf6 sf/f]af/ ug]{ u|fxs,

-v_ pRr g]6jy{ ePsf u|fxs,

-o; k|of]hgsf nflu pRr g]6jy{ hgfpg] ;Ldf a}+s tyf ljQLo ;+:yfx?n] cfkm} lgwf{/0f ug'{

kg]{5 ._

-u_ ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL ck/fwdf ;+nUg x'g

;Sg] cfwf/ b]lvPsf u|fxs,

-3_ e|i6frf/, s/5nL nufot cGo ck/flws sfo{sf cfwf/df pRr hf]lvddf /x]sf d'n'ssf

u|fxs,

-o; k|of]hgsf nflu ;DalGwt d'n'sx?sf] ;"rL tof/ u/L lgoldt ?kdf cBfjlws ug'{

kg]{5 ._

-ª_ gubsf] j9L k|of]u x'g] Joj;fodf ;+nUg u|fxs .

-@_ pka'Fbf g+= ! adf]lhdsf u|fxsx?;Fu Joj;flos ;DaGw :yfkgf ubf{ jf sf/f]jf/ ubf{ lgodfjnLsf]

lgod * df pNn]lvt pkfox?sf cltl/Qm b]xfosf yk pkfox? canDjg u/L a[xt\ u|fxs klxrfg

k4lt -Enhanced Customer Due Deligence, ECDD_ cjnDag ug{' kg]{5 .

-s_ ;DklQsf] ;|f]t klxrfg ug]{ .

-v_ sf/f]af/sf] p2]Zosf] hfgsf/L lng] .

-u_ sf/f]jf/sf] cg'udg ug]{ k|of]hgsf nfuL ;Ldf lgwf{/0f ug]{ .

&= ;/nLs[t u|fxs klxrfg ;DaGwdf M

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] P]gsf] bkmf &r= / lgodfjnLsf] lgod ( adf]lhd ;/nLs[t

u|fxs klxrfgsf] k|lqmof cjnDag ug{ ;Sg]5g\ . o;/L ;/nLs[t u|fxs klxrfg tyf ;f] sf] ;Dk'li6 ubf{

b]xfo adf]lhdsf dfkb08÷k|lqmofx? ckgfpg' kg]{5 .

-!_ ;/nLs[t u|fxs klxrfgsf nflu pko'Qm k4tLsf] ljsf; ug'{ kg]{5 .

-@_ ;/nLs[t u|fxs klxrfg k4tL ckgfOPsf u|fxsx?sf] ljj/0f /fVg' kg]{5 .

-#_ ;/nLs[t u|fxs klxrfg k4tL ckgfO{ vf]lng] vftfx?sf] nflu 5'§} kmf/fdsf] ljsf; ug'{ kg]{5 .

-$_ lgodfjnLsf] lgod ( sf] pklgod -@_ df pNn]v eP adf]lhd vf]lng] vftfx?sf] ;DaGwdf o;

a}+ssf] k'j{ :jLs[lt lng' kg]{5 . t/, # dlxgf jf ;f] eGbf sd cjlwsf] pTkfbg jf ;]jf k|jfx;Fu

;DalGwt sfo{qmdsf nflu vftf vf]Ng' k/]df o; a}+ssf] k"j{ :jLs[lt cfjZos kg]{ 5}g .

*= u|fxs tyf jf:tljs wgL klxrfg cBfjlws ;DaGwdf M

-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] P]gsf] bkmf &5= sf] pkbkmf -!_ adf]lhd ljBdfg u|fxs

tyf jf:tljs wgLsf] ;DaGwdf ePsf] klxrfg tyf ;Dk'li6sf] k'g/fjnf]sg u/L @)&% cfiff9

dlxgfleq P]g, lgodfjnL tyf o; lgb]{zg adflhd cBfjlws ul/;Sg' kg]{5 .

329

-@_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] u|fxs klxrfg ;DaGwL ljj/0fx? b]xfo adf]lhd lgoldt

?kn] cBfjlws ug'{ kg]{5 .

-s_ pRr hf]lvd b]lvPsf u|fxssf] sDtLdf jif{sf] ! k6s,

-v_ u|fxs klxrfg ljj/0f cg'?k sf/f]jf/ d]n gvfPsf] cj:yfdf tTsfn,

-u_ u|fxs klxrfgsf] sfo{ k'/f gePsf] cj:yfdf tTsfn .

-3_ u|fxs klxrfg ljj/0fdf pNn]lvt ;"rgf, hfgsf/L tyf tYofÍsf] ;Totf jf kof{Kttfsf]

af/]df ;DalGwt a}+s jf ljQLo ;+:yfnfO{ z+sf nfu]sf] cj:yfdf tTsfn .

-#_ a}+s tyf ljQLo ;+:yfsf] s'g} kbflwsf/L jf sd{rf/Ln] u|fxssf] af/]df k|ToIf jf ck|ToIf,

cf}krfl/s jf cgf}krfl/s ?kdf k|fKt u/]sf] ;"rgfsf] ljZn]if0f u/L u|fxs klxrfgnfO{ cBfjlws

ug]{ Joj:yf ldnfpg' kg]{5 .

-$_ u|fxs klxrfg cBfjlws ubf{ cfkm';Fu ePsf] k"j{ ;"rgf jf sfuhft jfx]s kl/jt{g ePsf], x'g

;Sg] / gofF ljj/0f tyf sfuhft dfq ;DalGwt u|fxs;Fu dfu ug'{ kg]{5 .

-%_ u|fxssf] ljj/0f cBfjlws ubf{ ljQLo hfgsf/L OsfO{nfO{ lbg'kg]{ Go"gtd ;"rgf jf hfgsf/L lng'

kg]{5 .

-^_ u|fxs klxrfg cBfjlws ug]{ qmddf oyf;Dej k|of; ubf{ ;d]t ;Dks{ x'g g;s]sf u|fxssf] 5'§}

ljj/0f tof/ ug'{ kg]{5 .

(= hf]lvd Joj:yfkg ;DaGwdf M

-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] P]gsf] bkmf &3= adf]lhd hf]lvdsf] klxrfg, d"NofÍg tyf

Joj:yfkg ubf{ b]xfo adf]lhdsf ljifonfO{ ;d]t cfwf/ lng' kg]{5 .

-s_ d'n'ssf] /fli6«o tyf If]qut hf]lvd d"NofÍg ;DaGwL k|ltj]bg,

-v_ AML/CFT sf] ;DaGwdf s'g} k|ltli7t cGt/f{li6«o ;+:yfn] u/]sf] cWoog tyf cg';Gwfgsf]

k|ltj]bg,

-u_ Joj;flos ;DaGw, sf/f]jf/sf] ;Ldf / k|s[lt .

-@_ pka'Fbf g+=-!_ adf]lhd klxrfg ul/Psf] hf]lvdnfO{ pRr tyf Go"g hf]lvddf juL{s/0f ug'{ kg]{5 .

;DalGwt a}+s jf ljQLo ;+:yfn] cfjZostf cg';f/ hf]lvdsf] ;dLIffsf] cfwf/df yk juL{s/0f ug{

;Sg]5g\ .

!)= jfo/ :yfgfGt/0f ;DaGwdf M

-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] P]gsf] bkmf &7= adf]lhd jfo/ :yfgfGt/0f ;DjGwL sfo{

ug'{ kg]{5 . t/, cfjZos ljj/0fx? gv'n]sf] s'g} jfo/ :yfgfGt/0f z+sf:kb nfu]df To:tf] jfo/

:yfgfGt/0fnfO{ c:jLsf/ jf :ylut u/L tTsfn ;DalGwt lgsfodf hfgsf/L u/fpg' kg]{5 .

-@_ u|fxsn] cGt/f{li6«o jfo/ 6«fG;km/ jfkt /sd k|fKt ug{ pknAw u/fPsf] ljj/0f :yfgLo jfo/

:yfgfGt/0f;Fu ;DalGwt b]lvPdf ;DalGwt a}+s jf ljQLo ;+:yfn] :yfgLo jfo/ :yfgfGt/0f dfkm{t\

/sd k7fpg] JolQm jf ;+:yfsf] ljj/0f tof/ ug'{ kg]{5 . ;fy}, Pp6} JolQm jf ;+:yfn] o; k|s[ltsf]

sfo{ u|fxs klxrfg ljj/0f;Fu d]n gvfg] u/L k6s k6s u/]sf] kfOPdf ljQLo hfgsf/L OsfO{nfO{

hfgsf/L u/fpg' kg]{5 .

!!= ;Ldfkf/ s/]:kf]l08Ë a}lsË ;DaGw ;DaGwdf M

-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] ;Ldfkf/ s/]:kf]l08Ë a}lsË ;DaGw sfod ubf{ tyf

sf/f]af/ ubf{ P]gsf] bkmf &8= adf]lhdsf] pkfox? cjnDag ug'{ kg]{5 .

-@_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] ;Ldfkf/ s/]:kf]l08Ë a}lsË ;DaGw tyf sf/f]af/sf] ;do

;dodf ;dLIff ug'{ kg]{5 . ;f] ;dLIffaf6 s/]:kf]l08Ë a}+sn] AML/CFT Measures sf] kl/kfngf u/]

gu/]sf] olsg ug'{ kg]{5 / s/]:kf]l08Ë a}+sn] AML/CFT Measures sf] kl/kfngf u/]sf] gkfOPdf ;f]

a}+s;Fusf] ;DaGw cGTo ug'{ kg]{5 .

330

!@= lg/Gt/ cg'udg ;DaGwdf M

-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] P]gsf] bkmf &em= adf]lhd lg/Gt/ cg'udg -Ongoing Due

Deligence_ ug'{ kg]{5 .

-@_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfkm'n] hf/L u/]sf ljB'tLo pks/0f jf sf8{sf] ljb]zdf

ePsf] k|of]u u|fxsn] cfkm'nfO{ lbPsf] hfgsf/L jf p2]Zo cg'?k eP÷gePsf] / ljb]zL a}+s jf

ljQLo ;+:yfn] hf/L u/]sf] ljB'tLo pks/0f jf sfo{sf] k|of]u cfkm\gf] ;+oGq dfkm{t\ ePsf] k|of]usf]

;d]t lg/Gt/ cg'\udg ug'{ kg]{5 . o;/L cg'udg ubf{ z+sf:kb b]lvPdf To:tf] ljB'tLo pks/0f

jf sf8{sf] k|of]udf /f]s nufO{ ljQLo hfgsf/L OsfO{ nufot ;DalGwt cGo lgsfodf tTsfn

hfgsf/L u/fpg' kg]{5 .

!#= ;Ldf sf/f]af/ ;DaGwdf M

-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] s'g} JolQm jf ;+:yfn] P]gsf] bkmf !)s= adf]lhd b]xfosf

;Ldf -Threshold_ eGbf a9L :jb]zL jf ljb]zL d'b|fsf] sf/f]af/ u/]df To:tf] sf/f]af/sf] ljj/0f

sf/f]af/ ePsf] ldltn] !% lbgleq cg';"rL !(=@ df tf]lsPsf] 9fFrfdf ljQLo hfgsf/L OsfO{df

pknAw u/fpg' kg]{5 .

-s_ s'g} u|fxsn] Ps} k6s jf k6s k6s u/L Ps lbgdf u/]sf] ?=!) nfv jf ;f] eGbf a9L

/sdsf] gub sf/f]af/,

-v_ s'g} u|fxsnfO{ Ps} k6s jf k6s k6s u/L Ps lbgdf u/]sf] ?= !) nfv jf ;f] eGbf j9L

/sd a/fa/sf] ljb]zL d'b|fsf] e'QmfgL jf g]kfnsf] ;Ldf jf/kf/ x'g] u/L u/]sf] ljB'tLo jf

cGo :yfgfGt/0f,

-u_ s'g} u|fxsn] Ps} k6s jf k6s k6s u/L Ps lbgdf u/]sf] ?= % nfv jf ;f] eGbf j9L

/sdsf] ljb]zL d'b|f ;6xL sf/f]af/ .

-@_ ?=!) nfv jf ;f] eGbf a9Lsf] lgIf]k :jLsf/ ubf{ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] /sdsf]

;|f]t u|fxsnfO{ pNn]v ug{ nufpg' kg]{5 .

-#_ o; a'Fbfdf h'g;'s} s'/f n]lvPsf] eP tfklg Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] b]xfosf

;/sf/L sfof{no, ;+:yf tyf JolQmx?n] u/]sf] sf/f]af/sf] ljj/0f ljQLo hfgsf/L OsfO{df k7fpg

cfjZos x'g] 5}g . t/, 5'6 lbOPsf pQm sf/f]jf/x?sf] xsdf z+sf:kb sf/f]jf/sf] klxrfg ug{ /

;f] adf]lhdsf] ljj/0f tof/ u/L ljQLo hfgsf/L OsfO{df k7fpg 5'6 lbPsf] dflgg] 5}g .

-s_ g]kfn ;/sf/ jf g]kfn ;/sf/ cGtu{tsf] sfof{no jf lgsfon] u/]sf] sf/f]af/,

-v_ ljz]if P]g cGtu{t :yflkt lgsfon] u/]sf] sf/f]af/,

-u_ Ohfhtkqk|fKt a}+s jf ljQLo ;+:yfn] ;+:yfut ?kdf cfkm}+ jf cGo Ohfhtkqk|fKt a}+s

ljQLo ;+:yf jf ;/sf/L lgsfo;Fu u/]sf] sf/f]af/,

-3_ klAns lnld6]8 sDkgLn] cGo klAns sDkgL, ;/sf/L jf cw{ ;/sf/L sfof{no, ;+3, ;+:yf,

sDkgL jf lgsfo, ljz]if sfg'g adf]lhd :yflkt lgsfo;Fu u/]sf] sf/f]af/,

-ª_ k'g/aL{df Joj;fosf] sfd sf/f]af/ ubf{ aLdf sDkgLn] u/]sf] sf/f]af/,

-r_ s'g} Ohfhtkqk|fKt a}+s jf ljQLo ;+:yfn] cfˆgf] u|fxsnfO{ k|rlnt sfg'g adf]lhd shf{

;fk6L jf ;'lawf k|bfg u/]sf] sf/f]af/,

-5_ ;+o'Qm /fi6« ;+3, ;f] cGt{utsf sfof{no tyf o;sf lalzi6Ls[t lgsfo / cGt/f{li6«o

;+:yfx?n] u/]sf] sf/f]af/,

-h_ s'g} a}+s tyf ljQLo ;+:yfn] cfˆgf sd{rf/LnfO{ lbPsf] ;]jf ;'lawf jfktsf] sf/]fjf/, /

-em_ a}+s tyf ljQLo ;+:yfx?n] hf/L u/]sf] r]sdfkm{t s'g} Ps a}+s jf ljQLo ;+:yfdf /x]sf]

vftfaf6 csf]{ a}+s jf ljQLo ;+:yfdf /x]sf] vftfdf g]kfnleq /sd 6«fG;km/ -gubdf afx]s_

ePsf] sf/f]af/ .

331

!$= z+sf:kb sf/f]af/ ;DaGwdf M

-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] P]gsf] bkmf &9= sf] pkbkmf -!_ df pNn]lvt vf;

sf/f]af/sf ;DaGwdf ljz]if Wofg lbg] k|0ffnLsf] ljsf; u/L nfu" ug'{ kg]{5 .

-@_ P]gsf] bkmf &w= adf]lhdsf] cj:yfx? ljBdfg ePdf z+sf:kb sf/f]af/ ;DaGwL k|ltj]bg o;}

lgb]{zgsf] cg';"rL !(=# adf]lhdsf] 9fFrfdf tof/ u/L # lbgleq ljQLo hfsf/L OsfO{ ;dIf k]z

ug'{ kg]{5 . ;f] k|ltj]bg tof/ ubf{ ljQLo hfgsf/L OsfO{n] hf/L u/]sf] dfkb08x?nfO{ cfwf/ dfGg'

kg]{5 .

-#_ cg';Gwfg ug]{ lgsfox?af6 cg';Gwfgsf l;nl;nfdf s'g} JolQm jf ;+:yfsf] ljj/0f jf ;"rgf dfu

u/]sf] cj:yfdf z+sf:kb b]lvg] gofF tYo jf ljifo hfgsf/Ldf cfPsf] cj:yfdf afx]s ljQLo

hfgsf/L OsfO{nfO{ ;"lrt ug{ cfjZos x'g] 5}g . t/, To:tf JolQm jf ;+:yf tyf ;f] sf] sf/f]af/

;DaGwL ljj/0f dfu ul/Psf] cj:yfdf pknAw u/fpg ;Sg] u/L tof/ u/L /fVg' kg]{5 .

!%= ;"rgfsf] uf]Kotf ;DaGwdf M

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf kbflwsf/L tyf sd{rf/Lx?n] P]g, lgodfjnL tyf o; lgb]{zg

adf]lhd tof/ ul/Psf k|ltj]bg, sfuhft, clen]v, ljj/0f, ;"rgf jf hfgsf/L u|fxs jf cGo s'g}

JolQmnfO{ hfgsf/L lbg' x'Fb}g . s;}n] u|fxs jf cGo s'g} JolQmnfO{ s'g} k|ltj]bg, sfuhft, clen]v,

ljj/0f, ;"rgf jf hfgsf/L pknAw u/fPsf] kfOPdf P]gsf] bkmf #& adf]lhd arfpm x'g] cj:yfdf afx]s

cGo cj:yfdf bkmf $$s= adf]lhd ;hfo x'g]5 .

!^= cfGtl/s lgoGq0f ;DaGwdf M

-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ;+rfns ;ldltn] P]g, lgodfjnL / o; lgb]{zgsf] kfngf

x'g] u/L cfjZos cfGtl/s gLlt, sfo{ljlw jf lgoGq0f k|0ffnLsf] th'{df u/L nfu" ug'{ kg]{5 .

-@_ P]gsf] bkmf &t= sf] pkbkmf -#_ adf]lhd P]g, lgodfjnL / o; lgb]{zg adf]lhdsf] bfloTj lg/Gt/

?kdf k"/f ug{ Joj:yfkg :t/sf] sfof{Gjog clwsf/L lgo'Qm u/L lghsf] gfd, 7]ufgf, of]Uotf,

;Dks{ gDa/, Od]n nufotsf ljj/0f ljQLo hfgsf/L OsfO{ ;dIf k]z ug'{ kg]{5 . ;fy}, sfof{Gjog

clwsf/L kl/jt{g ePdf jf lghsf] ljj/0fdf kl/jt{g ePdf ;f] sf] ;d]t hfgsf/L k7fpg' kg]{5 .

-#_ pka'Fbf g+=@ adf]lhd lgo'Qm sfof{Gjog clwsf/Lsf] sfd, st{Jo tyf clwsf/ P]gsf] bkmf &t= sf]

pkbkmf -$_ adf]lhdsf] cltl/Qm b]xfo adf]lhd ;d]t x'g] u/L tf]Sg' kg]{5 .

-s_ P]g, lgodfjnL / o; lgb]{zg adf]lhdsf] sfo{ k|efjsf/L jgfpg Focal Point sf] ?kdf sfd

ug]{,

-v_ P]g, lgodfjnL / o; lgb]{zg adf]lhdsf] sfo{ k|efjsf/L ?kdf ug{ gLlt, sfo{ljlw / k|0ffnL

d:of}bf th'{df u/L k]z ug]{,

-u_ ljefu, kbflwsf/L tyf sd{rf/Ljf6 P]g, lgodfjnL / o; lgb]{zg adf]lhd k|fKt c:jefljs

jf z+sf:kb sf/f]jf/ ;DjGwL ;"rgf ljZn]if0f tyf hfFra'em ug]{,

-3_ cfkm\gf] sfo{ ;Dkfbg ug{ cGo ljefu jf kbflwsf/L;Fu ljz]if1 ;]jf lng jf cfjZos

h'g;'s} sfuhft, ljj/0f jf ;"rgf lgjf{w ?kdf h'g;'s} jvt k|fKt ug{ ;Sg],

-ª_ P]g, lgodfjnL tyf o; lgb]{zg adf]lhdsf] ljifo sfof{Gjog eP gePsf] cg'udg u/L

k|ltj]bg k]z ug]{,

-$_ sfof{Gjog clwsf/L k|d'v /xg] u/L Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] Ps cnUu} AML/CFT

Unit v8f ug'{ kg]{5 / ;f] Unit df cfjZos sd{rf/Lx?sf] Joj:yf ;d]t ug'{ kg]{5 .

-%_ sfof{Gjog clwsf/Ln] P]g, lgodfjnL tyf o; lgb]{zg adf]lhdsf] ljifo sfof{Gjog ug]{

l;nl;nfdf dfu u/]sf] cfjZos ;"rgf, hfgsf/L, sfuhft, clen]v jf ljj/0f pknAw gug]{

;DalGwt a}+s jf ljQLo ;+:yfsf kbflwsf/L jf sd{rf/LnfO{ ljefuLo sf/jfxLsf] l;kmfl/z ug'{

kg]{5 / ;f] l;kmfl/z adf]lhd ;DalGwt a}+s jf ljQLo ;+:yfn] sf/afxL ug'{ kg]{5 . o;/L ul/Psf]

sf/afxLsf] hfgsf/L ljQLo hfgsf/L OsfO{nfO{ u/fpg' kg]{5 .

332

-^_ a}+s tyf ljQLo ;+:yfsf] hf]lvd Joj:yfkg ;ldltn] sDtLdf tLg dlxgfdf Ps k6s P]g,

lgodfjnL / o; lgb]{zg adf]lhd eP÷u/]sf sfd sf/jfxLsf] k|ltj]bg ;~rfns ;ldltdf k]z

ug'{kg]{5 . pQm k|ltj]bg pk/ ;~rfns ;ldltn] cfjZos ;dLIff ug'{ kg]{5 .

-&_ P]g, lgodfjnL / o; lgb]{zgsf] kfngf k|efjsf/L Pj+ kl/0ffdd'vL agfpgsf nflu Ohfhtkqk|fKt

a}+s tyf ljQLo ;+:yfn] cfkm\gf] z]o/wgL, ;~rfns ;ldltsf ;b:ox? tyf pRr Joj:yfkg /

sd{rf/Lx?nfO{ b]xfo adf]lhd x'g] u/L ;+:yfut Ifdtf clej[l4 sfo{qmddf ;xefuL u/fpg] Joj:yf

ldnfpg' kg]{5 .

-s_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] r'Qmf k"FhLsf] b'O{ k|ltzt jf ;f] eGbf j9L z]o/

:jfldTj ePsf z]o/wgL, ;~rfns ;ldltsf ;b:ox? tyf pRr Jo:yfkgnfO{ o; ljifosf]

ufDeLo{tfsf af/]df 1fg cfbfgk|bfg (Knowledge Sharing) sfo{qmd ;~rfng ug]{ .

-v_ sd{rf/Lsf] xsdf Ifdtf clej[l4sf nflu lgoldt ?kn] 1fg k|bfg ug]{ sfo{qmddf ;xefuL

u/fpg] .

-u_ sfof{Gjog clwsf/L / AML/CFT Unit sf] sfo{df k|ToIf tyf lgoldt ?kdf ;+nUg cGo

sd{rf/Lx?nfO{ AML/CFT ;DaGwL laifodf pko'Qm :jb]zL tyf j}b]lzs tflnd sfo{qmddf

;xefuL u/fpg] .

!&= clen]v Joj:yfkg ;DaGwdf M

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] P]gsf] bkmf &b= / lgodfjnLsf] lgod !@ adf]lhd tof/ ePsf

ljj/0f, ;"rL, hfgsf/L, k|ltj]bg, clen]v, ;"rgfx? kfFr jif{;Dd ;'/lIft /fVg' kg]{5 . ;fy}, pk/f]Qm

ljj/0fx? cfjZos k/]sf] jvt tTsfn pknAw u/fpg ;lsg] u/L ljB'tLo dfWoddf ;d]t clen]v /fVg'

kg]{5 . o;/L /fv]sf] clen]v sfg"gL sf/afxLsf] l;nl;nfdf k|df0f :j?k k|of]u ug{ ;lsg] u/L b'?:t

/fVg' kg]{5 .

!*= sf/afxL tyf ;hfo ;DaGwdf M

-!_ P]g, lgodfjnL tyf o; lgb]{zgsf] Joj:yfsf] k|efjsf/L sfof{Gjog gug]{ Ohfhtkqk|fKt a}+s tyf

ljQLo ;+:yf / To:tf] a}+s tyf ljQLo ;+:yfsf sd{rf/L tyf kbflwsf/LnfO{ P]g adf]lhdsf]

sf/afxL x'g]5 .

-@_ pka'Fbf g+= ! adf]lhd sf/jfxL ubf{ P]g, lgodfjnL tyf lgb]{zgsf] kfngf gePsf] cj:yf,

pNn3+gsf] dfqf / ;f] af6 kg{ ;Sg] k|0ffnLut k|efj nufotsf ljifosf] ufDeLo{tfsf cfwf/df o;

a}+sn] b]xfo adf]lhdsf] sf/afxLx? ug{ ;Sg]5 .

qm=;+= kfngf gePsf] Joj:yf sf/jfxL

! gLlt tyf sfo{ljlw gePdf klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .

bf];|f] k6sb]lv ?= !) nfv jf ufDeLo{tfsf]

cfwf/df ?= % s/f]8;Dd hl/jfgf ug]{ .

@ u|fxs klxrfg ;DaGwL Joj:yf

sfof{Gjog gePdf

klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .

bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .

t]>f] k6sb]lv ?= %) nfv jf ufDeLo{/tf

cg';f/ yk hl/jfgf ug]{ .

# HffgLa'emL a]gfdL jf sfNklgs

gfddf sf/f]af/ u/]sf] kfOPdf ?= %) nfv jf ufDeLo{/tf cg';f/ yk

hl/jfgf ug]{ .

$ P]gsf] kl/R5]b ^v sf] Joj:yf

kfngf ePsf] gkfOPdf

klxnf] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .

bf];|f] k6ssf nflu ?= %) nfv hl/jfgf ug]{ .

t]>f] k6sb]lv ?= @ s/f]8 jf ufDeLo{tf cg';f/

?= % s/f]8;Dd hl/jfgf ug]{ .

333


k6s k6s k|0ffnLut ;d:of ePdf sf/f]af/ jf

Aoj;fodf cf+lzs jf k"0f{ /f]s nufpg] jf

Ohfhtkq lgnDjg jf vf/]h ug]{ ;Ddsf]

sf/afxL ug]{ .

% pRrkb:y AolStsf] klxrfg x'g]

k|0ffnLsf] Joj:yf gePdf

klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .

bf];|f] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .

t];|]f k6sb]lv ?= ! s/f]8 jf ufDeLo{tf cg';f/


^ jf:tljs wgLsf] klxrfg ug]{,

j[xt u|fxs klxrfg ug]{ tyf

u|fxs klxrfg cBfjlws ug]{

Joj:yf gePdf


bf];|f] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .

t];|f] k6sb]lv ?= ! s/f]8 jf ufDeLo{tf cg';f/


& hf]lvd Joj:yfkg ;ldltn]

tf]lsP adf]lhd sfo{ u/]sf]

gkfOPdf

?= !) nfv jf ufDeLo{tf cg';f/ yk hl/jfgf

ug]{ .

* jfo/ 6«fG;km/ / /]ld6fG; ubf{

u|fxssf] klxrfg x'g g;s]df

?= !) nfv jf sf/f]jf/ /sd h'g j9L x'G5 ;f]

a/fa/ jf ufDeLo{tf cg';f/ yk hl/jfgf ug]{ .

( jfo/ 6«fG;km/ / /]ld6fG; ubf{

jf:tljs wgLsf] klxrfg x'g

g;s]df

?= @) nfv jf sf/f]jf/ /sd h'g j9L x'G5 ;f]

a/fa/ jf ufDeLo{tf cg';f/ yk .

!)

o; lgb]{zg adf]lhd AML/CFT

sf ljlw (Measures) nfO{

?h'÷Plsg gu/L s/]:kf]08]G6

a}lsË ;DjGwL sf/f]jf/ u/]df

?= !) nfv jf sf/f]jf/ /sd h'g j9L x'G5 ;f]

a/fa/ jf ufDeLo{tf cg';f/ yk hl/jfgf ug]{ .

!! lg/Gt/ cg'udg ;DjGwL

Joj:yf gePdf


bf];|f] k6sb]lv ?= @) nfv jf ufDeLo{tf


!@ ;LDff sf/f]af/sf] ljj/0f ljQLo

hfgsf/L OsfO{df tf]lsPsf]

;dodf k]z gu/]df





!# z+sf:kb sf/f]af/sf] klxrfg ug]{

;+oGq÷k|0ffnL gePdf tyf

z+sf:kb sf/f]jf/ k|ltj]bg

tf]lsPsf] 9fFrf / ;dodf k]z

gu/]df





!$ sfof{Gjog clwsf/Lsf] Joj:yf

gu/]df

?= @) nfv hl/jfgf ug]{ .

!% hf]lvd Joj:yfkg ;ldltn] k]z

ug'{kg]{ k|ltj]bg ;dodf k]z

gu/]df tyf ;+rfns ;ldltn]

ug'{kg]{ ;dLIff gu/]df



t]>f] k6sb]lv ?= %) nfv jf ufDeLo{/tf


!^ ;+:yfut tyf sd{rf/Lsf] Ifdtf

clej[l4 gu/]df



334


t]>f] k6sb]lv ?= @) nfv jf ufDeLo{/tf


!& tf]lsPsf ljj/0fx?sf] clen]v

g/flvPdf jf tf]lsPsf]

;do;Dd ;'/lIft g/flvPdf



t]>f] k6sb]lv ?= @) nfv jf ufDeLo{/tf


-#_ o; a'Fbf adf]lhd ul/g] sf/jfxL ck{ofKt ePsf] nfu]df a}+s tyf ljQLo ;+:yfnfO{ g]kfn /fi6« a}+s

P]g, @)%* / a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# adf]lhd o; a}+sn] yk sf/afxL ug{

;Sg]5 .

-$_ a}+s tyf ljQLo ;+:yfnfO{ o; a'Fbf adf]lhd sf/jfxL jf ;hfo ePdf / To:tf] ;hfo pQm ;+:yfsf]

s'g} kbflwsf/L jf sd{rf/Lsf] sfd sf/jfxLsf] sf/0fn] ePsf] b]lvPdf To:tf] kbflwsf/L jf

sd{rf/LnfO{ ;DjlGWft a}+s tyf ljQLo ;+:yfn] k|rlnt sfg"g jf ;+:yfsf] ljlgodfjnL adf]lhd

sf/jfxL ug'{ kg]{5 .

!(= vf/]hL / jrfpm M

-!_ PsLs[t lgb]{zg, @)&# sf]] ;DklQ z"4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ;DaGwL

Joj:yf O=k|f= lgb]{zg g+= !(÷)&# af6 hf/L ul/Psf] lgb]{zg / ;f] kZrft ldlt @)&$ ;fpg (

ut];Dd hf/L ePsf o;};+u ;DalGwt ;Dk"0f{ kl/kqx? .

-@_ P]g, lgodfjnL / o; lgb]{zgn] aGb]h nufPsf] cj:yfx?df afx]s pka'Fbf -!_ adf]lhd vf/]h

ul/Psf] lgb]{zg adf]lhd eP u/]sf ;Dk"0f{ sfd sf/afxLx? o;} lgb]{zg adf]lhd eP u/]sf]

dflgg]5 .

335

cg';"rL – !(=!

u|fxs klxrfg tyf ;f]sf] ;Dk'i6L ubf{ lng' kg]{ sfuhft tyf ljj/0fx?

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] s'g} klg u|fxssf] vftf vf]Nbf u|fxssf] k|s[lt cg';f/ b]xfosf

ljj/0f tyf sfuhftx? lng' kg]{5 .

-s_ JolQmut vftf -g]kfnL gful/ssf] xsdf_

-!_ gfd, y/ lnË M -@_ hGd ldlt M /fli6«otfM

-#_ :yfoL 7]ufgfM

lhNnf=============== g=kf=÷uf=kf================= j8f g+==== 6f]n÷ufFp===========3/ gDa/============

6]lnkmf]g g+==================df]jfOn g+=====================Od]n 7]ufgf======================

-$_ xfnsf] 7]ufgfM

lhNnf=============== g=kf=÷ uf=kf================== j8f g+==== 6f]n÷ufFp===========3/ gDa/============

6]lnkmf]g g+==================df]jfOn g+=====================Od]n 7]ufgf======================

-%_ b]xfo adf]lhdsf] Go'gtd Ps ljj/0f / ;f]sf] ;Dk'li6 ug]{ sfuhft

s= gful/stf

gful/stf g+===========hf/L ug]{ lhNnf================ hf/L ldlt================

v= /fxbfgL

/fxbfgL g+==============hf/L ug]{ lhNnf================ hf/L ldlt========== clGtd ldlt =====================

u= dtbftf kl/rokq

kl/rokq g+===========hf/L ug]{ lgsfo==================hf/L ldlt================

3= ;jf/Lrfns cg'dltkq

cg'dltkq g+=========hf/L ug]{ lgsfo===================hf/L ldlt========= clGtd ldlt ======================

-^_ gfjfnssf] xsdf

s= hGd btf{ k|df0fkq jf gfjfns kl/rokq

k|df0fkq÷kl/rokq g+=============== hf/L ug]{ lgsfo================== hf/L ldlt================

v= cleefjs jf ;+/Ifssf] gful/stf÷/fxbfgL÷dtbftf kl/rokq÷;jf/Lrfns cg'dltkq

gDa/=========== hf/L ug]{ lgsfo============== hf/L ldlt============= clGtd ldlt ================

-&_ gful/stf glnPsf] g]kfnL gful/ssf] xsdf

s= ufpFkflnsf jf dxf÷pkdxf÷gu/kflnsfsf] l;kmfl/;

l;kmfl/;÷rnfgL g+==================hf/L ug]{ lgsfo======================== hf/L ldlt================

-*_ :yfoL n]vf gDa/ -pknAw ePsf]÷cGo lgb]{zg adf]lhd cfjZos ePsf] xsdf dfq_M

-(_ cfdfafa' jf cfdf jf afa' dWo] s'g} Pssf] k"/f gfd

-gf]6M kl/jf/sf cGo ;b:ox? -h:t} klt÷klTg, afh], 5f]/f, 5f]/L, a'xf/L, bfO{, efO{, ljjflxt

dlxnfsf] xsdf ;;'/f÷;f;'_sf] ljj/0f a}+s tyf ljQLo ;+:yfn] cfjZos 7fg]sf] v08df lng

;Sg]5g\ ._

-!)_ ;+nUg /x]sf] k]zf÷Joj;foM

-;+:yfsf] gfd, 7]ufgf, ;Dks{ g+=, kb, cg'dflgt jflif{s cfDbfgL÷kfl/>lds tyf cGo ljj/0f_

-!!_ lgj]bsn] ;+nUg ug'kg]{ sfuhftx?M

-c_ gful/stf jf /fxbfgL jf :yfoL n]vf gDa/sf] k|df0fkq jf ;/sf/L, ;fj{hlgs ;+:yf tyf

;+ul7t ;+:yfsf g]kfnL sd{rf/Lsf] xsdf lghsf] sd{rf/L kl/rokq jf g]kfn ;/sf/af6

cg'bfgk|fKt ljBfno, dxfljBfno tyf ljZjljBfnosf sd{rf/L, lzIfs jf k|fWofkssf] xsdf

336

lghsf] sd{rf/L÷lzIfs÷k|fWofks kl/rokqsf] 5lalrq

-cf_ xfn;fn} lvlrPsf] kf;kf]6{ ;fOhsf] kmf]6f]

-!@_ ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

:ki6Ls/0fM

-!_ 3/ g+=, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf, /fxbfgL, k]zf Joj;fo, :yfoL n]vf gDa/

h:tf ljj/0fx? gePsf lgj]bssf] xsdf To:tf ljj/0f pNn]v ug{ clgjfo{ x'g] 5}g . t/ ;f]

ljj/0fx? cfkm';Fu g/x]sf] Joxf]/f :j3f]if0ff u/fpg' kg]{5 .

-@_ o; lgb]{zg adf]lhd a[xt u|fxs klxrfg k4lt -ECDD_ ckgfpg' kg]{ u|fxsx?sf] xsdf

eg] Psf3/ kl/jf/sf ;b:ox?sf] gful/stfsf] 5lalrq -gfjfnssf] xsdf kl/rokq_ lng'

kg]{5 .

-#_ z/0ffyL{sf] xsdf gful/stfsf] ;§f g]kfn ;/sf/ jf cGo cflwsfl/s lgsfon] lbPsf] kl/ro

kqsf] 5lalrqnfO{ cfwf/ lng ;lsg]5 .

-v_ ;fem]bf/L jf JolQmut kmd{sf] vftf

-!_ kmd{sf] gfd

-@_ /lhi6{8{ sfof{nosf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,

km\ofS; g+=, Od]n, j]j;fO6_

-#_ Jofj;flos sfof{nosf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,


-$_ btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_, cg'dltkq jf Ohfhtkq / sf/f]af/

cg'dltkq jf gjLs/0fsf] k|df0fkq gDa/, hf/L ldlt, axfn /xg] cjlw / hf/L ug]{ lgsfo

-%_ :yfoL n]vf gDa/jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t} k|sf/sf] k|df0fkq

gDa/,

-^_ Joj;fo÷sf/f]af/sf] lsl;d

-&_ sfo{If]q

-*_ zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg

-(_ jflif{s cg'dflgt sf/f]af/ /sd

-!) k|f]k|fO6/, ;fem]bf/ / vftf ;~rfnsx?sf] ljj/0f -kb, gfd, y/, klt÷klTg, afa', afh]sf] gfd,

:yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_

-!!_ k|f]k|fO6/, ;fem]bf/ / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf kf;kf]6{sf

5lalrq

-!@_ kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f .

-!#_ kl5Nnf] cfly{s jif{sf] s/r'Qmf k|df0fkq jf s/ bflvnf ljj/0f

-!$_ kmd{sf ;fem]bf/ aLr ePsf] sa'lnotgfdf

-!%_ ;fem]bf/ kmd{ eP cfly{s tyf k|zf;lgs sf/f]af/ ug]{ ;DaGwdf lbPsf] clVtof/gfdf

-!^_ ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-u_ sDkgLsf] vftf

-!_ sDkgLsf] gfd

-@_ /lhi6{8{ sfof{nosf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,


-#_ Jofj;flos sfof{nosf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,




337


gDa/,

-^_ Joj;fo÷sf/f]af/sf] lsl;d

-&_ sfo{If]q



-!)_ ;~rfns, Joj:yfkg ;ldlt jf To:t} sfo{sf nflu u7g ePsf] cGo s'g} ;ldlt eP To;sf

kbflwsf/L, sfo{sf/L k|d'v, vftf ;~rfnsx? / pRr Joj:yfkssf] JolQmut ljj/0f -kb, gfd,

y/, klt÷klTg, afa', afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n

7]ufgf_

-!!_ bz k|ltzt jf ;f] eGbf a9L z]o/ wf/0f ug]{ z]o/wgLsf] JolQmut ljj/0f -gfd, y/, klt÷klTg,

afa', afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_

-!@_ ;~rfns, sfo{sf/L k|d'v / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf

kf;kf]6{sf] 5ljlrq .

-!#_ sDkgLsf] bz k|ltzt jf ;f] eGbf a9L z]o/ :jfldTj wf/0f ug]{] sfg"gL JolQm -sDkgL, ;+:yf_ sf]

xsdf ;f] sfg"gL JolQmsf] bz k|ltzt jf ;f] eGbf a9L z]o/ wf/0f ug]{ z]o/wgLsf]JolQmut ljj/0f

-gfd, y/, klt÷klTg, afa', afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=,

Od]n 7]ufgf_

-!$_ kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f

-!%_ kl5Nnf] cfly{s jif{sf] s/r'Qmf k|df0fkq jf s/ bflvnf ljj/0f

-!^_ ljb]zL sDkgLsf] ;xfos sDkgL ePdf ljb]zL d'Vo sDkgLsf] gfd / 7]ufgf

-!&_ ;+:yfkgf / u7g ;DaGwL k|df0fkq tyf sDkgLsf] k|aGwkq / lgodfjnL

-!*_ vftf vf]Ng] / vftf ;~rfng ug]{ ;DaGwdf ;~rfns ;ldltn] u/]sf] lg0f{o / clVtof/L

-!(_ ;~rfns ;ldltn] sfo{sf/L k|d'v / cGo clws[t sd{rf/LnfO{ cfly{s sf/f]af/sf] ;DaGwdf k|bfg

u/]sf] clVtof/L

-@)_ ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

:ki6Ls/0fM

ljz]if P]g cGtu{t :yfkgf ePsf ;+ul7t ;+:yfx?sf] xsdf btf{sf] k|df0fkq ;DaGwL ljj/0f lng

clgjfo{ x'g] 5}g .

-3_ Sna÷u}/;/sf/L ;+3÷;+:yfsf] vftf

-!_ Sna tyf u}/;/sf/L ;+3 ;+:yfsf] gfd

-@_ btf{ x'Fbfsf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=, km\ofS; g+=,

Od]n 7]ufgf, j]j;fO6 7]ufgf_

-#_ btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jtL{t 7]ufgf




gDa/,

-^_ sf/f]af/sf] lsl;d

-&_ sfo{If]q



-!)_ sfo{sf/L k|d'v / vftf ;~rfnsx?sf] JolQmut ljj/0f -kb, gfd, y/, klt÷kTgL, afa', afh]sf]

338

gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf,6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_

-!!_ sfo{ ;ldltsf ;b:o,6«i6L, lgoGqs, ;+/Ifs jf ;]6n/sf] JolQmut ljj/0f-kb, gfd, y/,:yfoL

7]ufgf, xfnsf] 7]ufgf,Od]n 7]ufgf tyf sfo{/t ;+:yfsf] gfd, 7]ufgf / ;Dks{ g+=_ tyf 7]ufgf v'Ng]

sfuhft

-!!_ sfo{sf/L k|d'v / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf /fxbfgLsf] 5lalrq

-!@_ kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f

-!#_ ;+:yf btf{ k|df0fkqsf] 5lalrq

-!$_ ljwfg

-!%_ vftf vf]Ng] ;DaGwL sfo{ ;ldltsf] lg0f{o

-!^_ vftf ;~rfng tyf cfly{s sf/f]af/ ;DaGwL clVtof/L

-!&_ ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

-ª_ ;xsf/L ;+:yfsf] vftf

(1) ;+:yfsf] gfd

(2) /lhi6{8{ sfof{nosf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,


(3) Jofj;flos sfof{nosf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,


(4) btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_, cg'dltkq jf Ohfhtkq / sf/f]af/


(5) :yfoL n]vf gDa/ jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t} k|sf/sf] k|df0fkq

gDa/,

(6) Joj;fo÷sf/f]af/sf] lsl;d

(7) sfo{If]q

(8) zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg

(9) jflif{s cg'dflgt sf/f]af/ /sd

(10) ;~rfns, sfo{sf/L k|d'v / vftf ;~rfnsx?sf] JolQmut ljj/0f -kb, gfd, y/, klt÷kTgL, afa',

afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_

(11) ;~rfns, sfo{sf/L k|d'v / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf

/fxbfgLsf] 5lalrq

(12) kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f

(13) kl5Nnf] cfly{s jif{sf] s/r'Qmf k|df0fkq jf s/ bflvnf ljj/0f

(14) ;+:yfsf] ljlgod

(15) ;+:yf btf{ ;DaGwL k|df0fkqsf] 5lalrq

(16) vftf vf]Ng] ;DaGwL ;~rfns ;ldltsf] lg0f{o / cfly{s sf/f]af/ ug]{ ;DaGwL clVtof/L

(17) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .

r_ ;fj{hlgs u'7L jf lghL u'7Lsf] vftf

(1) gfd

(2) btf{ x'Fbfsf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=, km\ofS; g+=,


(3) btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jlt{t 7]ufgf

(4) btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_, cg'dltkq jf Ohfhtkq / sf/f]af/


339

(5) :yfoL n]vf gDa/ jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t} k|sf/sf] k|df0fkq

gDa/,

(6) sf/f]af/sf] lsl;d

(7) sfo{If]q



(10) ;~rfns jf Joj:yfkg ;ldltsf ;b:o jf To:t} sfo{sf nflu u7g ePsf] cGo s'g} ;ldlt eP

To;sf kbflwsf/L, sfo{sf/L k|d'v / vftf ;~rfnsx?sf] ljj/0f -kb, gfd, y/, klt÷kTgL, afa',


(11) sfo{sf/L k|d'v / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf /fxbfgLsf] 5lalrq

tyf ;~rfns jf Joj:yfkg ;ldltsf ;b:ox?sf] 7]ufgf v'Ng] sfuhft


(13) kl5Nnf] cfly{s jif{sf] s/ bflvnf ljj/0f

(14) ljwfg

(15) u'7L :yfkgf ;DaGwL ePsf] sa'lnotgfdf

(16) u'7L :yfkgf ;DaGwL k|df0fkqsf] k|dfl0ft 5lalrq

(17) vftf vf]Ng] ;DaGwL ;~rfns÷Joj:yfkg ;ldltsf] lg0f{o / cfly{s sf/f]af/ ;DaGwL clVtof/L


-5_ :s'n jf SofDk;sf] vftf

(1) :s'n jf SofDk;sf] gfd



(3) btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jtL{t 7]ufgf

(4) btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_

(5) :yfoL n]vf gDa/:yfoL n]vf gDa/jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t}

k|sf/sf] k|df0fkq gDa/


(7) sfo{If]q



(10) ;~rfns jf Joj:yfkg ;ldltsf ;b:o jf To:t} sfo{sf nflu u7g ePsf] cGo s'g} ;ldlt eP

To;sf kbflwsf/L, sfo{sf/L k|d'v / vftf ;~rfnsx?sf] ljj/0f -kb, gfd, y/, klt÷kTgL, afa',


(11) sfo{sf/L k|d'v / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf /fxbfgLsf] 5lalrq



(14) k|aGwkq / lgodfjnL

(15) ;+:yf :jLs[ltsf] k|df0fkqsf] k|dfl0ft 5lalrq

(16) ;~rfns÷Joj:yfkg ;ldltn] vftf vf]Ng] ;DaGwL u/]sf] lg0f{o / cfly{s sf/f]af/ ;DaGwL lbPsf]

clVtof/L


340

-h_ cGt/f{li6«o u}/;/sf/L ;+:yfsf] vftf

(1) ;+:yfsf] gfd



(3) btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jtL{t 7]ufgf

(4) btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_

(5) :yfoL n]vf gDa/jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t} k|sf/sf] k|df0fkq

gDa/,


(7) sfo{If]q



(10) ;~rfns,6«i6L, lgoGqs, ;+/Ifs jf ;]6n/, sfo{sf/L k|d'v, g]kfnsf nflu lgo'Qm k|ltlglw jf k|d'v

/ vftf ;~rfnsx?sf] JolQmut ljj/0f -kb, gfd, y/, klt÷klTg, afa', afh]sf] gfd, :yfoL 7]ufgf,

xfnsf] 7]ufgf, 6]lnkmf]g g+=, Od]n 7]ufgf jf sfo{:ynsf] k'/f 7]ufgf_ tyf 7]ufgf v'Ng] sfuhft

(11) sfo{sf/L k|d'v, g]kfnsf nflu lgo'Qm k|ltlglw jf k|d'v / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf]

kmf]6f] / gful/stf jf /fxbfgLsf] 5lalrq


(13) s/ ljj/0f bflvnf ug'{kg]{ ;+:yfsf] xsdf kl5Nnf] cfly{s jif{sf] s/ bflvnf ljj/0f

(14) ;dfh sNof0f kl/ifb\ / ;+:yf aLr s'g} ;Demf}tf ePsf] eP ;Demf}tfsf] k|ltlnkL

(15) g]kfn ;/sf/;Fu s'g} ;Demf}tf ePsf] eP ;f] ;Demf}tf

(16) g]kfnsf] s'g} cflwsfl/s lgsfojf6 ;DaGwg jf :jLs[lt lnO;s]sf cGt/f{li6«o u}=;=;+= afx]s cGo

cGt/f{li6«o u}=;=;+=sf] xsdf ;DalGwt b]z jf ;f] b]zsf] /fhb"tfjf;sf] l;kmfl/z kq .

(17) ;+:yfsf] ljwfg

(18) ;+:yfn] vftf vf]Ng lbPsf] clVtof/L / cfly{s sf/f]af/ ug{ lbPsf] clVtof/L


-em_ ljb]zL JolQmsf] vftf

(1) k'/f gfd, y/

(2) /fli6«otf

(3) ljb]zsf] 7]ufgf -:yfoL / c:yfoL_

(4) g]kfnsf] 7]ufgf

(5) kl/jf/sf ;b:ox?sf] ljj/0f

(6) s= clgjfo{ ljj/0fM afa'cfdfjf jfj' jf cfdfsf] k'/f gfd, y/

(7) v= yk ;b:ox?sf] ljj/0f M klt÷klTg, afh]sf] k'/f gfd, y/

(8) /fxbfgL÷le;fM

(9) /fxbfgL g+==========hf/L ug]{ b]z==========hf/L u/]sf] :yfg ========= hf/L ldlt===============clGtd ldlt

==========================le;fsf] cjlw gf£g] ldlt==============

(10) Dofb ggf3]sf] le;fsf] k|dfl0ft 5lalrq

(11) /fxbfgLsf] k|ltlnkL

(12) sd{rf/L eP sfo{/t ;+:yfsf] gfd, 7]ufgf, ;Dks{ g+= / l;kmfl/z kq

(13) /fxbfgL gePsf ef/tLo gful/ssf] xsdf ef/tLo sfg"g adf]lhd gful/s xf] egL lnPsf]

k|df0fkqsf] gDa/, ldlt, hf/L ug]{ lgsfo / :yfg . ;DalGwt ;+:yfn] cfjZos 7fg]df ef/tLo

341

/fhb'tfjf;sf] kq ;d]t dfu ug{ ;Sg]5 .

(14) z/0ffyL{sf] xsdf ;DalGwt ;/sf/L jf cGt/f{li6«o lgsfon] lbPsf] kl/rokq gDa/, hf/L / ;dflKt

ldlt / hf/L ePsf] :yfg .


-`_ ljb]zL sDkgLsf] vftf

(1) sDkgLsf] gfd

(2) ljb]zL sDkgLsf] ljb]zdf /x]sf] /lhi6{8{ sfof{nosf] k'/f 7]ufgf -b]z, k|fGt÷/fHo, zx/, dfu{, 3/

g+=, 6]lnkmf]g g+=, km\ofS; g+=, Od]n, j]j;fO6 cflb_

(3) ljb]zL sDkgLsf] ljb]zdf /x]sf] Jofj;flos sfof{nosf] 7]ufgf -b]z, k|fGt÷/fHo, zx/, dfu{, 3/ g+=,

6]lnkmf]g g+=, km\ofS; g+=, Od]n, j]j;fO6 cflb_

(4) ljb]zL sDkgLsf] g]kfn l:yt sfof{nosf] k'/f 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/

gDa/, 6]lnkmf]g g+=, km\ofS; g+=, Od]n, j]j;fO6 cflb_

(5) g]kfn l:yt sfof{nosf] lsl;d -zfvf, ;Dks{, kl/of]hgf jf cGo s'g}_

(6) ljb]zdf btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ b]z, btf{ ug]{ sfof{no, btf{ ldlt_, cg'dltkq jf

Ohfhtkq / sf/f]af/ cg'dltkq jf gjLs/0fsf] k|df0fkq gDa/, hf/L ldlt, axfn /xg] cjlw /

hf/L ug]{ lgsfo

(7) g]kfndf btf{ ePsf] eP ;f] ;DaGwL ljj/0f tyf sfuhft -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt,

cg'dltkq jf Ohfhtkq / sf/f]af/ cg'dltkq jf gjLs/0fsf] k|df0fkq gDa/, hf/L ldlt, axfn

/xg] cjlw / hf/L ug]{ lgsfo_


(9) sfo{If]q



(12) sDkgLsf] k|aGwkq, lgodfjnL

(13) j}b]lzs sDkgLn] vftf vf]Ng lbPsf] clVtof/L tyf sf/f]af/ ug{ lbPsf] clVtof/L

(14) j}b]lzs sDkgLsf] ;~rfns / sfo{sf/L k|d'vsf] JolQut ljj/0f -kb, gfd, y/, 7]ufgf, 6]lnkmf]g

g+=, df]jfOn g+=, Od]n 7]ufgf_

(15) g]kfnsf nflu lgo'Qm ul/Psf] k|ltlglw / vftf ;~rfnssf] JolQmut ljj/0f -kb, gfd, y/,

klt÷kTgL, afa', afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_

(16) j}b]lzs sDkgLsf] k|d'v b'O{ kbflwsf/L, g]kfnsf nflu lgo'Qm ul/Psf] k|ltlglw / vftf

;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f], gful/stf jf /fxbfgLsf] 5lalrq / tL JolQmx?sf] 7]ufgf

k'i6L x'g] sfuhft




-6_ s'6g}lts lgof]u÷/fhb"tfjf;sf] vftf

(1) lgof]u÷/fhb"tfjf;sf] kq

(2) vftf ;~rfng ;DaGwL clVtof/L

(3) vftf ;~rfnssf] gfd, y/, 7]ufgf, kmf]6f] tyf 7]ufgf k|dfl0ft x'g] sfuhft


-7_ u}/cfjf;Lo g]kfnL gful/ssf] vftf

(1) k'/f gfd, y/,

342

(2) /fli6«otf, hGdldlt / lnË

(3) ljb]z l:yt :yfoL / xfnsf] j;f]jf; jf sfo{/t lgsfosf] k'/f 7]ufgf / tTsfn ;Dks{ ug{ ;lsg]

dfWod

(4) g]kfnsf] k'/f 7]ufgf jf ;Dks{ :yfg

(5) cfdfafa' jf cfdf jf afa'dWo] s'g} Ps / afh]sf] k'/f gfd

(6) Psn dlxnf jf Psn k'?if jfx]ssf ljjflxtsf] xsdf >Ldfg\÷>LdtLsf] k'/f gfd

(7) cfo ;|f]t v'Ng] sfuhftx?

(8) g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 hf/L u}/cfjf;Lo g]kfnL kl/ro kqsf] 5lalrq

(9) /fxbfgLsf] k|dfl0ft 5lalrq


gf]6 M cfly{s jif{ ;dfKt eO{ n]vf k/LIf0f ;DkGg u/fpg] tyf s/ bflvnf ljj/0f k]z ug]{ ;DaGwdf sfg"gn]

lglb{i6 u/]sf]] ;dofjlwleq s'g} ;+:yfsf] vftf vf]Ng' k/]df ;f] cfly{s jif{sf] eGbf cl3Nnf] cfly{s jif{sf]

n]vfk/LIf0f ePsf] ljQLo ljj/0f tyf s/ bflvnf ljj/0f lnO{ vftf vf]Ng ;lsg] 5 .

343

cg';"rL –!(=@

Threshold Transaction Report (TTR)

Name:

Signature :

(Compliance Officer or Authorized Officer)

Name :

Designation :

Phone :

Email :

Fax :

Date :

S.

N.

Name and address of

the person holding

account (including

legal)

Branch Date of

Transaction

Nature of

Transaction

Account

Type and

No.

Amount

Involved

Source

of Fund Remarks

344

cg';"rL –!(=#

Suspicious Transaction Report (STR)

A. Reporting Institution :

1. Name of the Institution/Branch:

B. Details of Customer :

1. a. Name of the Main account holder/s/customer:

b. Related Party/ies:

a.

b.

2 a. Permanent Address:

b. Present Address:

a.

b.

3. Profession (As per KYC):

4. Nationality:

5. Other account(s) number (if any):

6. Other business (if nay):

7. a. Citizen No./PP No./ other ID

No./Regd.No.

b. Issue Date and Place c. Issuing Agency/Authority

a.

b.

c.

8. a. Father' Name

b. Mother‟s Name

c. Spouse Name

d. Grand Father

e. Chairman/MD/Proprietor

a.

b.

c.

d.

9. Date of birth (Natural Person)/

Date of establishment(Legal Person):

C. Details of Customer :

1. Account Number

2 Nature of the account

-Current/savings/loan/other, pls. specify)

3. Nature of Ownership: (Individual/proprietorship

/Partnership/company/other, pls. specify)

4. Names of Prop./Directors/ Partners etc.

345

5. Date of A/C opening

6 Other account(s) number (Related Parties):

1.

2.

3.

D. Transaction

a. Transaction Details (Accountwise) Account No. Year Total

Trans. No.

Total Dr.

Amount

Total Trans.

No.

Total Cr.

Amount

Closing Balance

Total upto now

Please fill the transaction from opening to present date, Total of Dr. & Cr. (No. & Amount)

exclude returned cheques/reverse entries/any other correcting items.

b. Details of Top 10 deposites (Last One Year)

S.No. Date Cheque/Voucher No. Depositor Amount Remarks

c. Details of Top 10 withdrawals (Last One Year)

S.No. Date Cheque/Voucher No. Payee Amount Remarks

d. Details of Loan and any other business and tranasactions with BFI

e. Person and Transaction Tree or Map

D. Reasons for considering the transaction(s) as unusual/suspicious?

Summary of suspicious activities Analysis or Examination

Possible Linkage

E. Suspicious Activity Information/Typology:

Summarize characterization of suspicious activity/please specify the typologies (As per Act and

FAFG Guideline):

a. Corruption/Gratuity e. False statement h. Structuring

b. Cheque fraud f. debit/credit or other

card fraud

i. Mysterious

Disappearance/behavior

c. Tax evasion g. Identity Theft j. Counterfeit instrument

d. Loan fraud h. Terrorist Financing k. Misuse of Position or Self

346

Others (Please Specify): ……………………………………………………..

F. Has the Bank/FI taken any action in this context? Give details.

Signature (Compliance Officer or Authorized Officer) :

Name :

Designation: Date:

Phone : Email: Fax:

347

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= @)÷)&$

;xfos sDkgL ;DaGwL Joj:yf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?n] ;xfos sDkgL vf]Ng] ;DaGwdf g]kfn


!= æ3Æ ju{sf] n3'ljQ ;xfos sDkgL ;DaGwL Joj:yf

!= Ohfhtkqk|fKt ;+:yfn] cfˆgf] :jfldTjdf Pp6f 5'§} æ3Æ ju{sf] n3'ljQ ljQLo ;+:yf vf]nL ;f]

;xfos sDkgL (Subsidiary Company) dfk{mt\ ljkGg ju{df shf{ k|jfx ug{ rfx]df b]xfosf

gLltut tyf k|lqmofut Joj:yfx?sf] clwgdf /xL ug{ ;Sg] 5g\ .

!=!= ;xfos sDkgLsf ?kdf :yflkt eO{ n3'ljQ sf/f]af/ ug]{ æ3Æ ju{sf] ljQLo ;+:yfsf] xsdf

Psf3/ kl/jf/, kmd{, sDkgL jf ;Ël7t ;+:yf jf Ps} ;d'xsf sDkgLsf] ;]o/ nufgLsf]

clwstd xb r'Qmf k'FhLsf] @% k|ltztdf 5'6 lbOg] gLlt cg'?k Ohfhtkqk|fKt æsÆ jf ævÆ

jf æuÆ ju{sf ;+:yfsf] ;xfos sDkgL -æ3Æ ju{sf] n3'ljQ ;+:yf_ df ;+:yfks ;]o/

:jfldTj r'Qmf k'FhLsf] Go'gtd %! k|ltzt tyf clwstd &) k|ltzt;Dd /xg ;Sg]5 .

!=@= d'Vo sDkgLn] cfˆgf] ljQLo ljj/0f k]z ubf{ ;xfos sDkgLsf] ljQLo ljj/0fx? klg PsLs[t

(Consolidated) ?kdf k]z ug'{ kg]{5 . ;f] k|of]hgfy{ n]vf gLlt / ljQLo ljj/0f O=k|f=lgb]{zg

g+=$ sf] ;DalGwt yk cg';"rLdf tf]lsP adf]lhd k]z ug'{ kg]{5 . ;fy}, ;xfos sDkgLsf]

n]vf gLlt, ;'rgf k|ljlw tyf cGo gLlt÷k|0ffnLx? (Policies, Procedures and Systems)

d'Vo sDkgL;Fu ;fd~h:otf sfod x'g] u/L Joj:yf ug'{ kg]{5 .

!=#= Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf ;+:yfn] cfˆgf] tyf ;xfos sDkgLsf] k'FhL kof{Kttf

;DaGwL u0fgf 5'§f5'§} ?kdf / PsLs[t -Consolidated_ ?kdf ug'{ kg]{5 . PsLs[t-

Consolidated_ ?kdf u0fgf ul/g] k'FhLsf]if ;DalGwt ju{sf ljQLo ;+:yfnfO{ tf]s] adf]lhdsf]

dfkb08 Pjd\ lgb]{zg k'/f ug'{ kg]{5 .

!=$= d'Vo tyf ;xfos sDkgLaLr x'g] sf/f]af/ k|lt:kwf{Tds ahf/ d'No (Arm's Length

Transaction) df cfwfl/t x'g' kg]{5 . d'Vo tyf ;xfos sDkgLaLr x'g] sf/f]af/df kf/blz{tf

sfod /fVg oL sDkgLx?aLr x'g] sf/f]af/df ljQLo :jfy{ /xg] x'Fbf To:tf] sf/f]af/ (Related Party Transactions) nfO{ b'j} sDkgLn] ;DalGwt kIfaLr x'g] sf/f]af/ (Related Party

Transactions) zLif{s cGt{ut v'nfpg' -Disclose_ kg]{5 .

!=%= To:tf sf/f]af/ eP kl5 lgoldt?kdf k|sflzt ug'{ kg]{ ljQLo ljj/0fdf ;f] sf/f]af/af/]

lj:t[t hfgsf/L k|bfg ug'{ kg]{5 . k|lt:kwf{Tds ahf/ d"Nodf sf/f]af/ gu/]df /÷jf To:tf

sf/f]af/af/] lj:t[t ljj/0f lgb]{zgfg';f/ k|sflzt gu/]df g]kfn /fi6« a}+s P]g, @)%* sf]

kl/R5]b !! adf]lhd hl/jfgf÷;hfoF x'g]5 .

!=^= zfvf÷sfof{no :yfkgf tyf ;~rfngsf ;DaGwdf o; a}+saf6 hf/L lgb]{zg g+= !$ adf]lhd

æsÆ, ævÆ / æuÆ ju{sf ljQLo ;+:yfn] ug'{ kg]{ b]xfosf Joj:yfx? ;xfos sDkgL :yfkgf

ug]{ k|of]hgfy{ klg nfu" x'g]5 .

-s_ o; a}+ssf] gLltut Joj:yf tyf lgb]{zgn] tf]s]sf] Go'gtd r'Qmf k'FhL k'/f u/]sf] .

-v_ 7Ls cl3Nnf] dlxgfsf] ljQLo ljj/0fdf o; a}+sn] tf]s]sf] k'FhLsf]if k'/f u/]sf] .

-u_ 7Ls cl3Nnf] qodf;df lgliqmo shf{ % k|ltzteGbf a9L gePsf] .

348

@= n3'ljQ sf/f]af/ ug]{ Ohfhtkqk|fKt æ3Æ ju{sf] ljQLo ;+:yf -;xfos sDkgL_ n] ljBdfg Joj:yf

adf]lhd sDtLdf #) k|ltzt ;]o/ ;j{;fwf/0fsf] nflu laqmL ug'{ kg]{5 .

#= n3'ljQ sf/f]af/ ug]{ ;xfos sDkgL æ3Æ ju{sf] ljQLo ;+:yfsf] ?kdf /xg] x'gfn] Ohfhtkqk|fKt

æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfn] æ3Æ ju{sf] ljQLo ;+:yf -;xfos sDkgL_ df

u/]sf] ;+:yfks ;]o/ nufgL tyf shf{ k|jfxnfO{ o; a}+ssf] lgb]{zg adf]lhd ljkGg ju{ shf{

cGtu{t u0fgf ul/g] 5 .

$= Ohfhtkqk|fKt o:tf] æ3Æ ju{sf] ljQLo ;+:yfdf u/]sf] ;]o/ nufgL /sdnfO{ k|fylds k'FhLaf6

36fO{ k'FhLsf]if sfod ug'{ kg]{] ljBdfg k|fjwfgnfO{ ljkGg ju{df x'g] nufgLnfO{ k|f]T;flxt ug{ o;

k|of]hgfy{ 5'6 lbOg] 5 . ;fy}, ;xfos sDkgLsf ?kdf :yflkt eO{ n3'ljQ sf/f]af/ ug]{ æ3Æ ju{sf]

ljQLo ;+:yfdf nufgL eO{ ljQLo :jfy{ :yflkt ePsf] v08df ;d]t ljQLo :jfy{ ePsf] ;+ul7t

;+:yfx?df ul/Psf] ;]o/ nufgL /sdnfO{ k|fylds k'FhLaf6 36fpg' kg]{ ljBdfg k|fjwfgnfO{ klg

5'6 lbOg] 5 .

%= n3'ljQ sf/f]af/ ug]{ æ3Æ ju{sf] ljQLo ;+:yfsf] xsdf Psf3/ kl/jf/, kmd{, sDkgL jf ;Ël7t

;+:yf jf Ps} ;d'xsf sDkgLsf] ;]o/ nufgLsf] clwstd xb r'Qmf k'FhLsf] @% k|ltzt;Dd x'g;Sg]

ljBdfg Joj:yf /x]sf]df o;/L ;xfos sDkgL :yfkgf ug{ Ohfhtkqk|fKt -æsÆ, ævÆ / æuÆ

ju{sf_ a}+s tyf ljQLo ;+:yfaf6 cg'/f]w eO{ cfPdf To:tf] ;]o/ nufgLsf] ;Ldfdf 5'6 lbO{g] 5 .

^= æ3Æ ju{sf] n3'ljQ sf/f]af/ ug{ Ohfhtkqsf] nflu k|:tfljt o:tf] ;xfos sDkgL o; a}+saf6

Ohfhtkqk|fKt æ3Æ ju{sf] 5'6\6} ljQLo ;+:yf -Separate Entity_ sf] ?kdf /xg] x'gfn] To:tf] ljQLo

;+:yfsf] lgodg, lg/LIf0f, ;'kl/j]If0f / cGo Joj:yfx? a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&#

tyf ljBdfg cGo Joj:yf cg'?k g} x'g]5 .

&= ljQLo ;]jfsf] kx'Fr sd /x]sf dgfË, x'Dnf, 8f]Nkf, sflnsf]6, d'u', hfh/sf]6, aemfË, afh'/f / bfr'{nf

u/L ( lhNnfdf k|wfg sfof{no /fvL pko{'Qm lhNnf ;lxt cGo lhNnfx?df ;d]t ljQLo sf/f]af/

;~rfng ug]{ u/L afx]s æ3Æ ju{sf] ;xfos sDkgL vf]Ng Ohfhtkq lbg] sfo{ :ylut ul/Psf] 5 .

@= dr]{G6 a}+lsË ;DaGwL sfo{ ug{] ;xfos sDkgL :yfkgf ;DaGwL Joj:yf

Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?n] cfˆgf] :jk'FhL -Equity) nufgL u/]/ 5'§}

;xfos sDkgL dfkm{t g]kfn lwtf]kq af]8{af6 cg'dlt lnO{ nufgL ;DaGwL ljBdfg gLltut Joj:yf tyf

cGo k|rlnt sfg'gL Joj:yfsf] clwgdf /xL dr]{G6 a}+lsË ;DaGwL sfo{ ug{ sDtLdf %! k|ltzt :jfldTj

x'g] ;xfos sDkgL (Subsidiary Company) df nufgL u/L ;~rfng ug{ ;Sg] Joj:yfsf ;DaGwdf b]xfo

adf]lhdsf] gLltut Joj:yf sfod ul/Psf] 5 .

-!_ dr]{06 a}lsË ;DaGwL sfo{ ug]{ 5'§} ;xfos sDkgLdf nufgL ubf{ Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ

ju{sf a}+s tyf ljQLo ;+:yfsf] ljQLo :jfy{ :yflkt x'g] ePsf]n] pQm ;xfos sDkgLdf ul/Psf] s'n

nufgL /sdnfO{ k'FhLsf]if u0fgf ubf{ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ug'{ kg]{]5 .

-@_ O=k|f= lgb]{zg g+= * df ePsf cGo Joj:yfnfO{ oyfjt sfod /fvL] æo;}u/L Ohfhtkqk|fKt ;+:yfn]

;+ul7t ;+:yfx?sf] ;]o/ tyf l8a]~r/df nufgL ubf{ nufgL x'g] ;+:yfsf] r'Qmf k'FhLsf] !) k|ltztdf

ggf£g] u/L dfq nufgL ug'{ kg]{5 .Æ eGg] Joj:yf o; k|of]hgsf nflu 5'6 k|bfg ul/Psf] 5 .

-#_ ;xfos sDkgLsf] lgodg, lg/LIf0f, ;'kl/j]If0f / cGo Joj:yfx? g]kfn lwtf]kq af]8{n] to u/]sf]

gLlt lgb]{zg tyf ljBdfg cGo Joj:yf cg'?k x'g]5 . o; Joj:yfaf6 pQm ;xfos sDkgLdf g]kfn

/fi6« a}+ssf] tkm{af6 cfjZostf cg';f/ lg/LIf0f÷;'kl/j]If0f ug{ afwf k'u]sf] dflgg] 5}g .

-$_ o; a}+saf6 Ohfhtkqk|fKt d'Vo sDkgLn] cfˆgf] ljQLo ljj/0f k]z ubf{ ;xfos sDkgLsf] ljQLo

ljj/0fx? ;d]t PsLs[t?kdf k]z ug'{ kg]{5 . ;f] k|of]hgfy{ n]vf gLlt / ljQLo ljj/0f O=k|f=lgb]{zg

g+=$ sf] ;DalGwt yk cg';"rLdf tf]lsP adf]lhd k]z ug'{ kg]{5 . ;fy}, ;xfos sDkgLsf] n]vf gLlt,

;'rgf k|ljlw tyf cGo gLlt÷k|0ffnLx? -Policies, Procedures and Systems) d'Vo sDkgL;Fu

;fd~h:otf sfod x'g] u/L Joj:yf ug'{ kg]{5 .

-%_ d'Vo tyf ;xfos sDkgLaLr x'g] sf/f]af/df kf/blz{tf sfod /fVg oL sDkgLx?aLr x'g] sf/f]af/df

ljQLo :jfy{ /xg] x'Fbf To:tf] sf/f]af/ -Related Party Transactions_ nfO{ b'j} sDkgLn] ;DalGwt

kIfaLr x'g] sf/f]af/ -Related Party Transactions_ zLif{s cGt{ut v'nfpg' -Disclose_ kg]{5 .

349

-^_ To:tf] sf/f]af/ ePkl5 lgoldt?kdf k|sflzt ug'{ kg]{ ljQLo ljj/0fdf ;f] sf/f]af/af/] lj:t[t

hfgsf/L k|bfg ug'{ kg]{5 . k|lt:kwf{Tds ahf/ d"Nodf sf/f]af/ gu/]df /÷jf To:tf] sf/f]af/ af/]

lj:t[t ljj/0f lgb]{zgfg';f/ k|sflzt gu/]df g]kfn /fi6« a}+s P]g, @)%* sf] kl/R5]b !! adf]lhd

h'g;'s} hl/jfgf÷;hfoF x'g ;Sg]5 .

-&_ ;xfos sDkgLn] b]xfosf sfo{ ug{ ;Sg] 5}gg\ M

-s_ lwtf]kq bnfnL ;DaGwL Joj;fo,

-v_ ;DalGwt ;xfos sDkgL cfkm"n] hf/L u/]sf] jf d'Vo sDkgLn] hf/L u/]sf] lwtf]kqsf] Jofkf/ .

-*_ ;xfos sDkgLn] ljQLo ;|f]t ;+sng ug]{ k|of]hgn] bfloTj:j?k lgisfzg ug]{ s'g} klg

;'/If0fkqx?df d'Vo sDkgL -Parent Company_ n] nufgL ug{ gkfpg] / ;f] ;'/If0fkqsf] lwtf]df

shf{ k|jfx ;d]t ug{ kfpg] 5}g .

-(_ Ohfhtkqk|fKt ;+:yfn] ;~rfngdf /x]sf] dr]{G6 a}+lsË ;DaGwL sfo{ ug]{ s'g} sDkgLsf] ;]o/df

nufgL÷vl/b u/L ;xfos sDkgL agfpg] ;DaGwdf b]xfosf yk Joj:yfx? ul/Psf] 5M–

-s_ ;~rfngdf /x]sf] dr]{G6 a}+lsË ;DaGwL sfo{ ug]{ s'g} sDkgLsf] ;]o/df nufgL÷vl/b u/L

;xfos sDkgL agfpg o; a}+ssf] :jLs[lt lng' kg]{5 .

-v_ o; a}+ssf] :jLs[ltsf] nflu lgj]bg lbFbf b]xfosf] sfuhft ;lxt k]z ug'{ kg]{5 .

-c_ ;xfos sDkgL aGg]÷agfpg] ;DaGwdf ePsf] b'a} ;+:yfsf] lg0f{o,

-cf_ s'g} ;dembf/Lkq -Pd=cf]=o"_ eP To:tf] ;dembf/Lkq,

-O_ k|:tfljt ;xfos sDkgLsf] rn crn ;DklQ tyf bfloTjsf] kl5Nnf] oyfy{ ljj/0fsf] d"NofÍg

k|ltj]bg,

-O{_ nufgL /sd lgwf{/0f ;DaGwL cfwf/ tyf ;f] ;DaGwL lg0f{osf] k|ltlnkL, /

-p_ kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] jf;nft, gfkmf–gf]S;fg lx;fj, gub k|jfx ljj/0f

nufotsf ljQLo ljj/0f .

#= vf/]hL / jrfpm

-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf]5 M–

PsLs[t lgb]{zg, @)&# sf]] ;xfos sDkgL ;DaGwL Joj:yf O=k|f= lgb]{zg g+= @)÷)&# af6 hf/L

ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&$ ;fpg ( ut] ;Dd hf/L ePsf o;} ljifo;Fu




350

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= @!÷)&$

On]S «̂f]lgs dfWodaf^ x"g] a}lsé -O{–a}lsé_ ;]jf ;DaGwdf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?n] b]xfosf] Joj:yf kfngf u/L On]S6«f]lgs

dfWodaf6 x'g] a}+lsË -O{–a}lsË_ ;]jfx? k|bfg ug{÷u/fpg x'g g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf]

clwsf/ k|of]u u/L of] lgb]{zg hf/L ul/Psf]5 .

!= zfvf/lxt a}+ls+Ë ;]jf -Branchless Banking_ ;DaGwdf

-!_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] o; a}+ssf] :jLs[lt lnO{ cfkmgf] ;+:yfdf

vftf ePsf u|fxsx?nfO{ cfk"m jf cfk"måf/f lgo'Qm Jofj;flos cflwsfl/s k|ltlglw-Ph]G6_sf]

;xfotfn] Point of Transaction d]zLgsf] dfWodaf6 Smart Card/Magnetic Card k|of]u u/L b]xfo adf]lhdsf zfvf/lxt a}lsË ;]jfx? k|bfg ug{ ;Sg] 5g\M–

-s_ vftfdf gub hDdf ug]{, e'QmfgL k|bfg ug]{ / /sdfGt/ ug{] .

-v_ u|fxssf] vftfsf] df}Hbft jf sf/f]af/ ljj/0f -:6]6d]06_ k|bfg ug{] .

-u_ :jLs[t shf{ /sd e'QmfgL lbg] tyf ls:tf /sd hDdf ug]{ .

-@_ zfvf/lxt a}lsË ;]jf ;~rfng ug]{ ePdf ;~rfns ;ldltaf6 ;f] ;DaGwL gLltut Joj:yf kfl/t

u/L k|lqmofut Joj:yf ;d]t u/]sf] x'g' kg]{5 .

-#_ zfvf/lxt a}lsË ;]jf ;~rfng ug]{ :jLs[ltsf] nflu o; a}+s ;dIf cfj]bg ubf{ ;~rfns

;ldltsf] lg0f{o ;lxt b]xfosf sfuhftx? ;+nUg u/]sf] x'g' kg]{5M–

-s_ k|fljlws k"jf{wf/ -Hardware, Software, Data Communication/Transmission Mechanism)

;DaGwL ljj/0f,

-v_ k|ltlglwdfkm{t ;~rfng ug]{ ePdf To:tf] k|ltlglw 5gf}6sf cfwf/x?, 5gf}6 ul/Psf]

k|ltlglw;Fu x'g] ;Demf}tfkq tyf pQm k|ltlglwnfO{ lbOg] tflnd cflb ;DaGwL ePsf] Joj:yf,

-u_ zfvf/lxt a}lsË ;]jf ;~rfng ug]{ :yfgsf] ;'/Iff / gubsf] aLdf ;DaGwdf ePsf

Joj:yfx?,

-3_ ljBdfg ;+rf/ ;fwg (PSTN, Cellular Communications) sf Industry Standard Security

Features,

-ª_ zfvf/lxt a}lsË ;]jf ;~rfngsf] sfo{If]q / ;DalGwt zfvfx?sf] ljj/0f,

-r_ e'QmfgL ;DaGwL pTkGg ljjfb ;dfwfg ug]{ ;DaGwL k|fjwfg, lhDd]jf/L tyf Ifltk"lt{ ;DaGwL

Joj:yfx?, /

-5_ ;DklQ z'4Ls/0f tyf cft+ssf/L ultljlwdf ljQLo nufgL lgoGq0fsf] nflu ckgfOg]

Joj:yfx? .

-$_ a}+s tyf ljQLo ;+:yfn] cfk"m jf cfk"måf/f lgo'Qm Jofj;flos cflwsfl/s k|ltlglw-Ph]G6_ dfkm{t

;d]t zfvf/lxt a}+lsË ;]jf ;~rfng ug{ ;Sg] 5g\ . Ph]G6dfkm{t To:tf] ;]jf ;~rfng ug]{ ePdf

k|ltlglw 5gf}6sf] nflu k|ltlglwsf] ;Ifdtf k/LIf0f u/L låkIfaLr a'Fbf g+= & sf] clwgdf /xL

;Demf}tf ePsf] x'g' kg]{ 5 .

-%_ Zffvf/lxt a}+lsË ;]jf ;~rfngsf] :jLs[lt k|bfg ubf{ b]xfosf zt{x? tf]Sg ;lsg] 5M–

351

-s_ zfvf/lxt a}lsË ;]jf ;~rfngsf] :jLs[lt k|fKt u/]sf ldltn] ^ dlxgfleq tf]lsP adf]lhdsf]

;]jf ;~rfng ul/;Sg' kg]{5 . o:tf] sf/f]af/ ;~rfng u/]kl5 ;f]sf] hfgsf/L o; ljefu /

;DalGwt ;'kl/j]If0f ljefunfO{ lbg' kg]{5 . sy+sbflrt tf]lsPsf] ;dofjlwleq To:tf] ;]jf

;~rfng ug{ g;s]df o; a}+saf6 k|bfg ul/Psf] :jLs[lt :jtM /2 ePsf] dflgg] 5 .

-v_ dxfgu/kflnsf÷pk–dxfgu/kflnsf afx]ssf If]qx?df dfq o:tf] ;]jf ;~rfng ug{ :jLs[lt

lbOg]5 .

-u_ zfvf/lxt a}lsË ;]jf pkef]u ug{ OR5's u|fxs;Fu a}+s tyf ljQLo ;+:yfn] lnlvt cfj]bg

lng' kg]{5 .

-3_ u|fxsn] u/]sf] k|To]s sf/f]af/sf] c;/ oyflz3| u|fxssf] vftfdf b]lvg] u/L clen]v ;'/lIft

u/L /fVg] / sf/f]af/sf] uf]Kotf sfod x'g] Joj:yf ug{' kg{]5 .

-ª_ zfvf/lxt a}+lsË ;]jf ;DaGwL sf/f]af/ g]kfnL ?k}ofdf dfq ug'{ kg]{5 .

-r_ u|fxsnfO{ :ki6 / ;/n g]kfnL efiffdf ;]jf ;DaGwL cfjZos hfgsf/L k|bfg ug]{ Joj:yf

ug'{ kg{]5 .

-5_ sf/f]af/ ;DkGg u/]kl5 u|fxsn] :ki6 a'‰g] u/L ;f] sf] hfgsf/L k|bfg ug{] Joj:yf ldnfpg'

kg{]5 .

-h_ o:tf] sf/f]af/ ;DaGwL hf]lvdsf] Joj:yfkg ug]{ bfloTj ;DalGwt a}+s tyf ljQLo ;+:yfsf]

x'g]5 .

-em_ k|rlnt sfg'g, ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f tyf o;

a}+saf6 hf/L lgb]{zgsf] clwgdf /xL zfvf/lxt a}lsË ;]jf ;~rfng ug'{ kg]{5 .

-^_ a}+s tyf ljQLo ;+:yfn] zfvf/lxt a}lsË ;]jf k|bfg ug'{k'j{ cfˆgf u|fxs;Fu a'Fbf g+= ^ sf] clwgdf

/xL ;Demf}tf ug'{ kg]{5 .

-&_ dfly h'g;'s} s'/f n]lvPsf] ePtf klg /fli6«o:t/b]lv afx]ssf ævÆ / æuÆ ju{sf ljQLo ;+:yfnfO{

zfvf/lxt a}lsË ;]jf ;~rfngsf] :jLs[lt k|bfg ubf{ a}+sn] cGo zt{x? ;d]t yk ug{ ;Sg] 5 .

@= a}+s÷ljQLo ;+:yf / u|fxs aLrsf] ;Demf}tf

o; lgb]{zgdf plNnlvt On]S6«f]lgs a}+lsË sf/f]af/ ug{] a}+s tyf ljQLo ;+:yfn] sDtLdf b]xfosf laifox?

:ki6 u/L u|fxs;Fu lnlvt ;Demf}tf ug'{ kg]{5 . u|fxsn] k]z u/]sf] cfj]bg kmf/fddf pNn]v ePsf] zt{

tyf aGb]hnfO{ ;d]t u|fxs;Fu ;Demf}tf u/] ;/x dfGg ;lsg]5 .

-s_ ;Demf}tf ;lhn} a'lemg] u/L :ki6 / bf]xf]/f] cy{ gnfUg] u/L g]kfnL efiffdf n]lvPsf] x'g' kg{]5 . s'g}

u|fxsn] o:tf] ;Demf}tf c+u|]hL efiffdf ug{ rfx]df ;f] ug{ o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .

-v_ On]S6«f]lgs a}lsË ;]jf k|bfos a}+s tyf ljQLo ;+:yf / ;]jf k|bfg ug{] clVtof/ k|fKt clestf{ aLr

tyf ;]jf k|bfos / u|fxs aLrsf] sf/f]af/ jfkt nfUg] z'Ns ;DaGwL hfgsf/L u/fpg' kg]{5 .

-u_ u|fxsnfO{ s] slt ;do oL ;]jfx? pknAw x'g ;S5g\ eGg] Joxf]/fsf] ;fy} s'g} kl/l:yltj; ;]jf

k|bfg ug{ g;lsg] cj:yfdf ;f]sf] hfgsf/L k|bfg ug'{ kg{]5 .

-3_ s'g} klg sf/0fn] a}+sn] k|bfg u/]sf] ;]jfdf ;]jf k|bfos jf a}+s jf ljQLo ;+:yfsf] sdLsdhf]/L jf

uNtLsf sf/0f u|fxsnfO{ x'g] gf]S;fgL / ;]jf pkof]ustf{af6 ePsf sdLsdhf]/Laf6 ;]jf

k|bfosnfO{ x'g hfg] gf]S;fgLsf] Ifltk"lt{ ;DaGwdf :ki6 pNn]v ug'{ kg]{5 .

-ª_ u|fxsn] ug{] sf/f]af/df lglxt hf]lvdnfO{ sd ug{ cfjZos pkfox? h:t}M j]j;fO{6sf] k|of]u,

POS/POT d]zLg, cfO{ l8, kf;j8{, kf;j8{ kl/jt{g nufotsf laz]iftf / ;'/Iffsf nflu cjnDag

ug'{ kg{] laz]if Joj:yfx? pNn]v x'g' kg]{5 .

-r_ u|fxssf] sf/f]af/ ;DaGwL uf]klgotf / a}+s tyf ljQLo ;+:yfleq ;fj{hlgs ug{ ;lsg] hfgsf/Lx?

pNn]v x'g' kg]{5 .

-5_ u|fxs;Fu ul/Psf] sf/f]af/sf] hfgsf/L jf ;'rgf k|rlnt sfg'g adf]lhd afx]s cGo t];|f] kIfnfO{

;fj{hlgs gul/g] k|lta4tf JoQm ePsf] x'g' kg]{5 .

352

-h _ u|fxsaf6 ;]jf ;DaGwdf cfPsf u'gf;f tyf ;d:ofx?nfO{ ;dfwfg ug{] k|lqmof / ;DalGwt

clwsf/Lsf] Joj:yf x'g' kg]{5 .

-em_ nfdf] ;do;Dd ;]jf glnPsf u|fxsx?sf] ;]jf lgliqmo x'g] jf gx'g] ;DaGwdf pNn]v x'g' kg]{5 .

-`_ u|fxsn] ;fj{hlgs sDKo'6/ jf cGt/fli6«o g]6js{ k|of]u u/L sf/f]af/ ubf{ pTkGg x'g] hf]lvd

;DaGwL s'/f :ki6 ?kdf pNn]v x'g' kg]{5 .

-6_ a}+s tyf ljQLo ;+:yf jf u|fxssf] tkm{af6 s'g} klg zt{ jf ;Demf}tfsf] pNn+3g x'g uPdf axg

ug'{ kg{] bfloTj jf sf/afxL ;DaGwL Joj:yf :ki6 ?kdf pNn]v x'g' kg]{5 .

-7_ cGo cfjZos s'/fx? .

#= cflwsfl/s Jofj;flos k|ltlglw;Fusf] ;Demf}tf ;DaGwdf

o; lgb]{zgdf plNnlvt On]S6«f]lgs a}lsË ;]jf cfk"måf/f lgo'Qm cflwsfl/s Jofj;flos k|ltlglwdfkm{t

;~rfng ug{] k|of]hgsf] nflu ul/g] låkIfLo ;Demf}tfdf cGo ljifox?sf cltl/Qm b]xfosf ljifox?df

:ki6 pNn]v x'g' kg]{5M–

-s_ ;]jf k|bfos a}+s tyf ljQLo ;+:yf, cflwsfl/s Jofj;flos k|ltlglw / u|fxssf] If]qflwsf/, sfd,

st{Ao / pQ/bfloTj, cGo a}+s tyf ljQLo ;+:yfsf] k|ltlglw x'g kfpg]÷gkfpg] ljifo, u|fxsaf6

k|fKt z'Ns tyf cfosf] afF8kmfF8 .

-v_ a}s jf ljQLo ;+:yfn] cfkm" / Ph]06aLr s'g} klg cj/f]w ;[hgf eO{ clws hf]lvd pTkGg x'g]

cj:yfaf6 ;t{s /xg tof/ ul/Psf] cfsl:ds of]hgf .

-u_ u'gf;f] ;'g'jfO{, ljjfb ;dfwfg / e'QmfgL ;DaGwL ;d:of ;dfwfgsf] clGtd lhDd]jf/L .

-3_ sf/f]af/nfO{ ;'/lIft / e/kbf]{ agfpg] ljifo h:t } ;ˆ6j]o/, j]j;fO{6sf] ;'/Iff, u|fxssf] cfOl8 /

kf;j8{ tyf ;f]sf] kl/jt{g cflb .

-ª_ lgodgsf/L lgsfo jf tf]lsPsf] clwsf/Laf6 ul/g] lg/LIf0f tyf ;'kl/j]If0f cGtu{t cfjZos

tYof+s ljj/0f, ;'rgf tyf sfuhft pknAw u/fpg] ljifo .

-r_ ;Demf}tfsf] cjlw, ;Demf}tf gjLs/0f tyf ;Demf}tf ;+zf]wgsf Joj:yf .

$= k|ltlglw 5gf}6 ;DaGwL Joj:yf

a}+s tyf ljQLo ;+:yfn] o; lgb]{zgdf pNn]v eP adf]lhdsf sfo{x? cfk"måf/f lgo'Qm k|ltlglw dfkm{t

u/fpg] ePdf To:tf] k|ltlglw 5gf}6 ubf{ b]xfo adf]lhd ;Ifdtf k/LIf0f ug'{ kg{]5M–

-s_ On]S6«f]lgs a}lsË sf/f]af/ ;DaGwL ;]jf ;~rfng ubf{ pTkGg x'g ;Sg] laleGg k|sf/sf hf]lvdnfO{

k"0f{ Joj:yfkg ug{ ;Ifd k|ltlglwsf] klxrfg ug{] ;+oGqsf] lasf; ug'{ kg{]5 . ;+efljt hf]lvdnfO{

sd ug{sf nflu k|efjsf/L / k|df0fof]Uo k|lqmof ;+:yf cfkm}n] canDag ug'{ kg{] 5 .

-v_ s'g} klg gofF k|ltlglw rog ug'{ cl3 Go'gtd cfwf/e"t dfkb08 tyf rog k|lqmof to ug'{ kg]{5 .

-u_ k|ltlglwsf] k|efjsf/L Joj:yfkgsf nflu ;DalGwt a}+s jf ljQLo ;+:yf4f/f lglZrt ;dosf]

cGt/fndf k|ltlglwsf] sfo{;Dkfbgsf] k/LIf0f ug{] Joj:yf ug'{ kg{] 5 . o;sf nflu clu|d ?kdf

r]tfjgLsf] k'j{;+s]t (Early Warning Signal) to u/L ;'wf/sf pkfox? cjnDag ug'{ kg{] 5 .

%= t];|f] kIf ;]jf k|bfossf] k|of]u

On]S6«f]lgs a}lsË sf/f]af/sf nflu cfjZos k|flalws ;]jf pkof]u ug{ o:tf] ;]jf k|bfg ug]{ t]:f|f] kIf;Fu

cnu} ;Demf}tf ug'{ kg{] 5 . o:tf] ;]jf k|bfg ug]{ l;nl;nfdf Operator nufot o; a}+sn]

Ohfhtkq÷cg'dltdq glbPsf cGo kIfx?sf] ;d]t o; a}+sn] lg/LIf0f tyf ;'kl/j]If0f ug{ ;Sg] Joj:yf

To:tf] ;Demf}tfdf v'nfpg' kg]{5 . t];|f] kIf rog ug'{ cl3 Go'gtd cfwf/e"t dfkb08 tyf rog k|lqmof

to ug'{ kg]{5 . k|fljlws ;]jf k|bfos;Fu ;Demf}tf ubf{ k|ljlwdf cfPsf] ;d:ofaf6 a}+s÷ljQLo ;+:yf tyf

u|fxsnfO{ k'Ug hfg] Iflt / ;f]sf] Ifltk"lt{ ug{] Joj:yf nufot To:tf] sDkgLsf] sfd, st{Jo / clwsf/

;d]t :ki6 pNn]v ug'{ kg]{5 .

353

^= ljj/0f k]z ug{]

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] g]=/f=a}+s lgb]{zg kmf=g+= (=!% adf]lhdsf] ljj/0f dfl;s ?kdf

o; a}+s ;dIf k]z ug'{kg]{5 .

&= lgb]{zg kfngf gu/]df x'g] sf/jfxL

On]S6«f]lgs a}lsË ;DaGwL o; lgb]{zgsf] kfngf gu/L ;f] ;DaGwL s'g} sfd sf/f]af/ u/]df g]kfn /fi6«

a}+s P]g, @)%* adf]lhd sf/jfxL x'g]5 .

*= o; lgb]{zg cg';f/ vf]lnPsf zfvf / o; a}+ssf] :jLs[lt lnO{ ;~rfng ul/Psf ;]jf aGb ug{ o; a}+ssf]

:jLs[lt lng' kg]{5 .

(= vf/]hL / jrfpm

-!_ o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf]5 M–

PsLs[t lgb]{zg, @)&# sf]] O{–a}lsË ;]jf ;DaGwL Joj:yf O=k|f= lgb]{zg g+= @!÷)&# af6 hf/L

ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&$ ;fpg ( ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt

;Dk"0f{ kl/kqx? .



354

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= @@÷)&$

ljQLo u|fxs ;+/If)f tyf ljQLo ;fIf/tf ;DaGwL Joj:yf

o; a}+saf6 Ohfhtkq k|fKt …sÚ, …vÚ / …uÚ ju{sf a }+s tyf ljQLo ;+:yfx?n] k|bfg ug]{ ;]jf jf/]

;j{;fwf/0fnfO{ yk ;';'lrt kfg{, ;f] ;]jf jfkt lnOg] z'Nsx? kf/bzL{ ?kdf lng] Joj:yf ug{ tyf a}+s tyf

ljQLo ;+:yfx? dfkm{t ljQLo ;fIf/tf clej[l4 ug{ cfjZos b]lvPsf] x'Fbf b]xfo adf]lhdsf] ljQLo u|fxs

;+/If0f tyf ljQLo ;fIf/tf ;DaGwL Joj:yf hf/L ul/Psf]n] ;f]xL adf]lhd ug{'÷u/fpg' x'g g]kfn /fi6« a}+s

P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 M–

1= kf/bl{{{z{tf ;DaGwL Joj:yf

Ohfhtkq k|fKt ;+:yfx?n] cfkm\gf u|fxsnfO{ k|bfg ug]{ ;]jf zt{;+u ;DalGwt ;a} k|sf/sf ljj/0f

;fj{hlgs ?kdf hfgsf/L u/fpg'kg]{5 . o:tf ljj/0fdf ljQLo ;]jf tyf pks/0fx?sf cltl/Qm ;f];Fu

;DalGwt z'Ns, sldzg, Jofhb/, hl/jfgf, xhf{gf nufotsf ;DaGwdf ckgfpg' kg]{ k|ls|of Pj+ zt{x?

;dfj]z u/]sf] x'g' kg]{5 . o; ;DaGwdf b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 M

-s_ Ohfhtkq k|fKt ;+:yfn] cfkm'n] k|bfg ug]{ ljQLo ;]jf, ;a} k|sf/sf vftf Pj+ shf{ / ljQLo

pks/0f ;DaGwL hfgsf/Lsf] ;+lIfKt ljj/0f÷k'l:tsf tof/ u/L u|fxs Pj+ ;j{;fwf/0fnfO{ pknAw

x'g] Joj:yf ldnfpg'' kg]{5 .

-v_ Ohfhtkq k|fKt ;+:yfx?n] b]xfo adf]lhdsf] ljj/0fx? v'Ng] u/L ;/n Pj+ :ki6 efiffdf lnlvt

?kdf ;j{;fwf/0fnfO{ hfgsf/L u/fpg' kg]{5 M

ljleGg k|sf/sf vftf / ;f] ;DaGwL ljj/0f,

u|fxsnfO{ k|bfg ul/g] ljQLo ;]jfdf nfUg] z'Nssf cfwf/ / ;f] ;DaGwL ljj/0f,

a}+lsu sf/f]jf/sf nflu lgwf{l/t k|ls|of Pj+ sfo{ljwL,

vftf aGb ubf{ cjnDag ul/g] k|ls|of,

Jofhb/ u0fgf ug]{ ljlw,

clu|d e'QmfgL z'Ns,

C0fLn] ;dodf shf{ e'QmfgL gu/]df a}+sn] ug]{ sf/jfxL,

ljnDa z'Ns, hl/jfgf tyf xhf{gf,

ljleGg k|sf/sf ljB'tLo sf8{ ;~rfng ;DaGwL sfo{ljwL,

a}+ls+u sf/f]jf/df x'g ;Sg] ;hfo tyf hl/jfgf / u|fxsn] cjnDag ug'{kg]{ ;ts{tf ;DaGwL

Joj:yf .

-u_ cfkmgf] sf/f]jf/ ;DaGwL hfgsf/L u|fxsn] lgMz'Ns ?kdf lng ;Sg] Joj:yf ;DalGwt Ohfhtkq

k|fKt ;+:yfn] ldnfpg' kg]{5 .

-3_ Ohfhtkq k|fKt ;+:yfn] u|fxsx?;Fu lng] ljleGg z'Ns tyf Jofhb/ ;DaGwL ljj/0f O=k|f= lgb]{zg

!% adf]lhd o; a}+sdf k7fpg'sf ;fy} ;j{;fwf/0fsf] hfgsf/Lsf nflu cfkm\gf] j]a;fO6df ;d]t

k|sflzt ug{'kg]{ 5 .

355

2= ;/n efiffsf] k|of]u ;DaGwL Joj:yf

-s_ Ohfhtkq k|fKt ;+:yfn] cfkmgf u|fxsx?nfO{ pknAw u/fpg] ;]jf ;DaGwL hfgsf/L jf ;'rgfdf

k|of]u ug{] efiff ;/n / :ki6 x'g' kg]{5 .

-v_ Ohfhtkq k|fKt ;+:yfn] cfkmgf u|fxs;Fusf] sf/f]jf/df k|of]u x'g] sfuhftx? g]kfnL efiffdf

pknJw x'g] Joj:yf ug'{kg]{5 . cfGtl/s tyf cGt/f{li6«o sf/f]jf/df k|of]u x'g] sfuhftx? cFu|hL

efiffdf ;d]t tof/ ug{ ;lsg]5 .

3= ;'rgf ;DaGwL Joj:yf

-s_ Ohfhtkq k|fKt ;+:yfn] k|jfx ug]{ ;'rgf jf hfgsf/L;j{;fwf/0f u|fxsx?n] ;lhn} a'em\g] / k9\g

;Sg] x'g'kg]{5 .

-v_ ;j{;fwf/0fdf e|d l;h{gf x'g ;Sg] s'g} klg k|sf/sf] lj1fkg ug{ u/fpg kfOg] 5}g .

4= ;/n a}ls+u ;DaGwL Joj:yf

Ho]i7 gful/s tyf zf/Ll/s ckfËtf ePsf -km/s lsl;dn] ;Ifd_ JolQmx?nfO{ ljz]if k|fyldstf lbO{

;/n a}+lsË ;'ljwf pknAw u/fpg a}+s tyf ljQLo ;+:yfx?n] cfjZos Joj:yf ldnfpg' kg]{5 . To:tf

JolQmx?sf] nflu ;xh tyf ckfËd}qL sfp06/sf] cfjZostf x'g] eP ;f] ;d]t Joj:yf ug'{kg]{ 5 .

O{hfhtkq k|fKt ;+:yfn] ljQLo ;fIf/tf sd ePsf u|fxsx?nfO{ ;d]t a}+lsu sf/f]jf/df ;xof]u ug]{

Joj:Yff ug{'kg]{5 .

5= ljQLo ;]jfsf] z'Ns nufot zt{ kl/jt{g ;DaGwL Joj:yf

Ohfhtkq k|fKt ;+:yfn] u|fxs;Fu ljQLo ;]jfsf nflu ;Demf}tf kqdf x:tfIf/ u/L ;]jf k|bfg ug]{qmddf

To:tf] ;Demf}tfdf plNnlvt z'Ns, Aofhb/ / zt{x?df kl/jt{g x'Fbf Ohfhtkq k|fKt ;+:yfn] ;DalGwt

u|fxsnfO{ hfgsf/L u/fpg' kg]{5 .

o; Joj:Yff cg';f/ ;fj{hlgs ?kdf hfgsf/L u/fpg' kg]{ cj:yfdf /fli6«o :t/sf ;+:yfn] /fli6«o b}lgs

klqsf dfkm{t\ / If]qLo :t/sf ;+:yfn] If]qLo÷lhNnf :t/sf klqsf dfkm{t ;fj{hlgs ug'{ kg]{5 .

6= vftf ;~rfng tyf aGb ubf{ nfUg] z'Ns ;DaGwL Joj:yf

-s_ Ohfhtkqk|fKt ;+:yfn] lgIf]k vftf vf]Nbf, r]s hf/L ubf{, vftf ;~rfng ubf{, vftf vf]n]sf] ^

dlxgf kl5 vftf aGb ubf{, :6]6d]G6 lb+bf jf k|fs[lts JolQmsf] xsdf ? b'O{nfv ;Ddsf] PaLaLP;

;]jf k|bfg ubf{ u|fxsaf6 s'g} lsl;dsf] ;]jf z'Ns lng kfOg] 5}g . t/, u|fxsn] s'g} Ps cjlwsf]

:6]6d]G6 Ps k6s eGbf a9L dfu u/]sf] cj:yfdf To:tf] z'Ns lng afwf k'u]sf] dflgg] 5}g .

-v_ u|fxssf] lgliqmo vftf ;lqmo u/fpFbf s'g} z'Ns lng kfOg] 5}g .

-u_ s'g} klg cj:yfdf /x]sf] vftfsf] /sd Go"gtd df}Hbft eGbf sd ePsf sf/0fn] /sd s§f u/L

df}Hbft 36fpg kfOg] 5}g .

-3_ v08 -s_, -v_ / -u_ afx]ssf cj:yfdf u|fxs;Fu lng'kg]{ z'Ns ;DaGwdf u|fxsnfO{ k"j{hfgsf/L

u/fPsf] x'g'kg]{5 .

-ª_ g]kfnL d'b|fdf ljB'tLo sf8{x? hf/L ubf{ z'?df lnO{g] z'Ns afx]s To:tf] sf8{sf] cjlw ;dfKt

gx'~h]n;Dd gjLs/0f z'Ns lng kfO{g] 5}g .

7= r]s e'QmfgL ;DaGwL Joj:yf

-s_ r]s, lan, k]c8{/ nufot s'g}klg ljQLo pks/0fsf dfWodn] cfkmgf] vftfdf /sd hDdf ubf{

To:tf] pks/0fdf plNnlvt ;Dk"0f{ /sd g} ;DalGwt u|fxssf] vftfdf hDdf ug'{kg]{5 . To:tf]

ljQLo pks/0fx?sf] sf/f]jf/df nfUg] s'g} z'Ns ePdf ;f] ;DaGwL hfgsf/L u|fxsnfO{ cu|Ld ?kdf

u/fO{ u|fxssf] vftfaf6 5'6\6} ?kdf lng'kg]{5 .

-v_ s'g} JolQm, kmd{, sDkgL jf ;+:yfn] cfkmgf] sf/f]jf/sf] qmddf k|fKt r]sx? cfkmgf] vftfdf hDdf

ubf{ To:tf] r]s lvRg] JolQm, kmd{, sDkgL jf ;+:yfsf] vftfdf df}Hbft ckof{Kt eO{ /sd hDdf x'g

g;s]sf] cj:yfdf r]s k|:t't ug]{ u|fxssf] vftfaf6 s'g} klg z'Ns jf /sd lng kfO{g] 5}g .

356

-u_ vftfdf df}Hbft ckof{Kt eO{ e'QmfgL gx'g] r]s k|:t't ePsf] cj:yfdf o; a}+sn] O{hfhtkqk|fKt

;+:yfx?nfO{ hf/L u/]sf] PsLs[t lgb]{zgsf] O{=k|f= lgb]{zg g+=!@÷)&! adf]lhd To:tf] r]s lvRg]

JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ pQm r]s hf/L ug]{ a}+s jf ljQLo ;+:Yffn] sfnf];'rLdf

;'rLs[t ug{ shf{ ;'rgf s]Gb|df n]vL k7fpg'kg]{5 .

8= Aofhb/ ;DaGwdf

-s_ ljleGg k|sf/sf art vftfx?df lbOg] Jofhb/sf] cGt/ @ k|ltzt ljGb' eGbf a9Ln] km/s kfg{

kfO{g] 5}g . art vftfsf] Aofhb/ kl/jt{g ubf{ ;a} k|s[ltsf] art vftfnfO{ ;dfg ?kdf nfu" x'g]

u/L Aofhb/ ;dfof]hg ug'{ kg]{5 . Ps} k|s[ltsf] art vftfdf hDdf ul/Psf] /sd, artstf{sf]

k|s[lt nufotsf cfwf/ to u/L Aofhb/ km/s ug{ kfOg] 5}g .

-v_ shf{ k|jfx ubf{ C0fL;Fu ul/g] ;Demf}tfdf aflif{s k]gfn Aofhb/ @ k|ltzt eGbf a9L gx'g] u/L

pNn]v ug'{kg]{5 . k]gfn Aofh u0fgf ubf{ Dofb gf3]sf] ls:tf -;fFjf, Aofh_ /sddf aflif{s k]gfn

Aofhb/n] ljnDa ePsf] ;dofjlwsf nflu sfod x'g cfpg] /sd eGbf a9L lng / k]gfn Aofhdf

Aofh nfUg] u/L /sd c;'n pk/ ug{ kfOg] 5}g .

-u_ u|fxssf] Aofh k|bfg ug]{ vftf s'g} klg sf/0fn] lgliqmo x'g uPdf ;d]t lgIf]kstf{n] kfpg'kg]{

Aofh k|bfg ug'{kg]{5 .

-3_ Jofhb/ k|sflzt ubf{ jflif{s k|ltzt b/ pNn]v ug'{kg]{5 .

9= ;]jf z'Ns ;DaGwL Joj:yf

-s_ Ohfhtkq k|fKt ;+:yfn] cfkm\gf u|fxsx?nfO{ cGo ;+:yf÷lgsfo dfkm{t ;]jf lng] ;Gbe{df ;f] ;]jf

jfkt To:tf ;+:yf÷lgsfox?nfO{ e'QmfgL ug'{kg]{ nfut eGbf j9L x'g] u/L ;]jf z'Ns c;'n ug{

kfOg] 5}g .

-pbfx/0fsf] nflu u|fxssf] ;DaGwdf shf{ ;"rgf k|fKt ubf{ jf sfnf];"rLdf ;"rLs[t ubf{ jf ;f]

;"rLaf6 x6fpFbf lnOg] z'Ns shf{ ;"rgf s]Gb|n] lng] z'Ns eGbf a9L x'g] u/L z'Ns c;'n ug{

kfOg] 5}g . To;}u/L P6LPd k|of]u jfkt lnO{g] z'Ns, ljleGg sf8{x?df lnOg] z'Ns, lwtf] d"Nof+sg

jfkt lnOg] z'Ns, jLdf z'Ns nufotsf z'Nsx? ;]jf k|bfosn] lng] eGbf a9L x'g] u/L lng kfOg]

5}g . To;}u/L, df}Hbft /sd k|dfl0ft ubf{ nfUg] z'Ns nfut eGbf a9L x'g] u/L lng kfOg] 5}g ._

t/ On]S6«f]lgs dfWodaf6 x'g] r]s lSnol/Ësf ;DaGwdf ? b'O{ nfv eGbf sd /sdsf] r]s

lSnol/Ë sf/f]af/df ;DalGwt a}+s tyf ljQLo ;+:yfn] cfˆgf u|fxsx?;Fu s'g} lsl;dsf] z'Ns lng

kfOg] 5}g .

-v_ shf{ k|jfx ubf{ lng] k|zf;lgs ;]jf z'Ns tyf k|lta4tf z'Ns ;DaGwdf

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] b]xfosf Joj:yfx?sf] clwgdf /xL shf{ k|jfx ubf{

k|zf;lgs ;]jf z'Ns tyf k|lta4tf z'Ns lng ;Sg]5g\ .

-!_ a}+s tyf ljQLo ;+:yfn] u|fxsn] shf{sf] nflu lgj]bg lbP kZrft\ shf{ :jLs[ltsf] k|lqmof

cf/De ubf{sf] jvt k|zf;lgs ;]jf z'Ns lng ;Sg]5g\ . t/, shf{ c:jLs[t ePsf] cj:yfdf

o:tf] z'Ns tTsfn u|fxssf] vftfdf lkmtf{ ul/lbg' kg]{5 .

-@_ a}+s ty ljQLo ;+:yfn] u|fxsn] cfkm\gf] shf{ ;Ldfaf6 pkof]u u/]sf] rfn'k"FhL shf{ ;Ldfsf]

aflif{s cf};t /sd shf{ ;Demf}tfkqdf pNn]v ePsf] Go"gtd cf};t pkof]u eGbf sd ePdf

sd x'g] /sddf dfq lglZrt b/n] k|lta4tf z'Ns lng ;lsg]5 . t/, k|lta4tf z'Nssf]

b/sf ;DaGwdf ;Demf}tfkqdf :ki6 pNn]v ePsf] x'g' kg]{5 . o:tf] z'Ns cu|Ld ?kdf lng

kfOg] 5}g . cfjlws shf{sf] xsdf :jLs[lt shf{ ;Ldf eGbf sd pkof]u u/]sf] cj:yfdf

sd pkof]u u/]sf] /sddf dfq Psk6ssf nflu k|lta4tf z'Ns lng ;lsg]5 .

-#_ shf{ k|jfx ubf{ lng] k|zf;lgs ;]jf z'Ns / k|ltj4tf z'Ns afx]s shf{;Fu ;DjlGwt ;Dk"0f{

z'Nsx? Jofhb/df g} k|ltlalDjt x'g' kg]{5 .

-$_ a}+s tyf ljQLo ;+:yfn] Ps} k|sf/sf] shf{ k|jfx ubf{ ljleGg u|fxs;Fu lng] k|zf;lgs ;]jf

z'Ns / k|lta4tf z'Ns )=@% k|ltzt eGbf a9Ln] km/s kfg{ kfOg] 5}g .

357

10= clu|d e'QmfgL z'Ns ;DaGwdf

-s_ Ohfhtkqk|fKt ;+:yfn] shf{ sf/f]jf/df lng] cu|Ld e'QmfgL z'Nssf ;DaGwdf shf{ k|jfx ubf{

ul/g] ;Demf}tfdf :ki6 ?kdf pNn]v ug'{kg]{5 .

-v_ shf{ lnFbfsf] avt tf]lsPsf] zt{ jf Jofhb/ kl/jt{g ePsf] sf/0f C0fLn] cfkm\gf] cfDbfgLsf]

>f]taf6 shf{ cu|Ld e'QmfgL ug{ rfx]df To:tf] clu|d e'QmfgL u/] jfkt s'g} lsl;dsf] z'Ns lng

kfOg] 5}g .

-u_ C0fL;Fu ul/Psf] shf{ ;Demf}tfdf pNn]lvt zt{x? a}+sn] PstkmL{ ?kdf kl/jt{g u/]df C0fLn] shf{

cu|Ld ?kdf e'QmfgL u/]df s'g} lsl;dsf] cu|Ld e'QmfgL z'Ns lng kfOg] 5}g .

11= u'gf;f] ;'gjfO{ ;DaGwL Joj:yf

-s_ ;]jfu|fxLnfO{ kg]{] c;'ljwf tyf ;j{;fwf/0fsf] u'gf;f] ;'g'jfO{ ug{ Ohfhtkq k|fKt ;+:yfn] æ;"rgf

tyf u'gf;f] ;'g'jfO{ 8]:sÆ :yfkgf u/L ;f] sf] ;fj{hlgs hfgsf/L lbg'kg]{5 .

-v_ Ohfhtkq k|fKt ;+:yfn] pkef]Qmfsf] u'gf;f] ;'gjfO{sf nflu x6nfOg ;d]tsf] Joj:yf u/L u'gf;f]

;'Gg] clwsf/L tf]Sg' kg]{5 .

-u_ Ohfhtkq k|fKt ;+:yfn] u|fxsx?sf] u'gf;f] ;'g'jfO{sf nflu cfkm\gf] j]a;fO6df cgnfO{g kf]6{nsf]

;d]t Joj:yf ug'{ kg]{5 .

12= ljQLo ;fIf/tf ;DaGwdf

-s_ Ohfhtkqk|fKt ;+:yfn] cfˆGff sfo{qmdx?df ljQLo ;fIf/tf ;DaGwL sfo{qmd clgjfo{ ?kdf

;dfj]z u/]sf] x'g'kb{5 .

-v_ Ohfhtkqk|fKt ;+:yfn] cfkm'n] k|bfg ug]{ ljQLo ;]jf ;'ljwfsf ;DaGwdf ;j{;fwf/0fnfO{ ;';'lrt

u/fpg] Joj:yf ug'{kg]{5 .

-u_ ljQLo ;fIf/tf clej[l4 u/L ljQLo k|0ffnLnfO{ ;3fp k'/ofpg] vfnsf lj1fkg tyf ;"rgfx?nfO{

k|f]T;flxt ug'{ kg{]5 .

13= uf]Kflgotf Pj+ tYofÍ ;+/If0f ;DaGwL Joj:yf

-s_ Ohfhtkq k|fKt ;+:yfn] u|fxs;Fu ljQLo sf/f]jf/ ug]{ qmddf u|fxssf] Jofj;flos ;"rgfx?sf]

uf]klgotf sfod ug'{kg]{5 . u|fxssf] uf]klgotf sfod ug'{kg]{ ;'rgf tyf ljj/0fx? nufot lx;fa

lstfa, vftf axL, >]:tf / n]vfsf] ljj/0f cGo c;DalGwt Pj+ cglws[t JolQmnfO{ lbg' x'Fb}g .

-v_ k|rlnt sfg'g adf]lhd clVtof/k|fKt lgsfo jf ;+:yfnfO{ To:tf] ljj/0f lbg eg] o; Joj:yfn]

jfwf k'u]sf] dflgg] 5}g .

14= lgb]{zg kfngf gu/]df x'g] sf/jfxL

Ohfhtkqk|fKt ;+:yfn] of] lgb]{zg kfngf gu/]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhd

sf/jfxL x'g]5 .

15= vf/]hL tyf arfp

-!_ o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf]5 M–

PsLs[t lgb]{zg, @)&# sf]] ;]jf z'Ns ;DaGwL] O=k|f= lgb]{zg g+= @@÷)&# tyf ;f] kZrft ldlt

@)&$ ;fpg ( ut] ;Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .



358

g]kfn /fi6« a}+s

s]Gb|Lo sfof{no


O=k|f=lgb]{zg g+= @#÷)&$

ljljw Joj:yf ;DaGwdf .

o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] kfngf ug'{ kg]{ ljljw Joj:yf ;DaGwdf

g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf] lgb]{zg hf/L ul/Psf] 5 .

!= aLdf clestf{sf] ?kdf sfo{ ug{ ;Sg] ;DaGwdf

a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf $( pkbkmf -!_ sf] v08 -o_, pkbkmf -@_ sf] v08 -

em_, pkbkmf -#_ sf] v08 -7_ adf]lhd Ohfhtkqk|fKt ;+:yfx?n] æ/fi6« a}+sn] tf]s]sf cGo sfo{ ug]{Æ

Joj:yf cGtu{t /xL Ohfhtkqk|fKt ;+:yfn] rfx]df k|rlnt sfg'g adf]lhd ;DalGwt lgsfosf] :jLs[lt

lnO{ cfˆgf u|fxsx?sf] nflu dfq aLdf clestf{sf] ?kdf sfo{ ug{ ;Sg] 5g \ .

@= o; a}+saf6 Ohfhtkqk|fKt æsÆ / /fli6«o :t/sf ævÆ tyf æuÆ ju{sf ;+:yfx?n] a}+s tyf ljQLo ;+:yf

;DaGwL P]g, @)&# sf] bkmf $( adf]lhd plNnlvt /fi6« a}+sn] tf]s]sf cGo sfd ug]{ Joj:yf cGtu{t

s]Gb|Lo lgIf]k ;]jf lgodfjnL, @)^& adf]lhd lgIf]k ;b:osf] ?kdf sfo{ ug{ ;Sg] 5g\ .

#= sDKo'6/ ;ˆ6j]o/sf] k|of]u÷vl/b ug{] ;DaGwdf

k|ltlnkL clwsf/ P]g, @)%( n] sDKo'6/ ;ˆ6j]o/nfO{ af}l4s ;DklQsf] ?kdf JofVof u/]sf] Pjd\ u}/

sfg'gL tyf gSsnL sDKo'6/ ;ˆ6j]o/sf] k|of]u sfg'gåf/f g} lgif]w u/]sf] x'Fbf a}+s tyf ljQLo ;+:yfx?n]

gSsnL sDKo'6/ ;ˆ6j]o/af6 aRg ;fjwfgL Pjd \ ;ts{tf ckgfpg' kg]{5 .

$= k'FhL j[l4 ;DaGwdf

cf=j= @)&@÷&# sf] df}lb|s gLltdf plNnlvt a}+s tyf ljQLo ;+:yfx?sf] k"FhLut cfwf/ ;'b[9 u/L

bL3{sfnLg ljsf;sf nflu cfjZos kg]{ ;|f]t kl/rfng ug{ tyf ljQLo :yfloTj k|j4{g ug{ ;~rfngdf

/lx/x]sf a}+s tyf ljQLo ;+:yfx?n] k'/f ug'{ kg]{ Go'gtd k'FhL ;DaGwdf b]xfosf] Joj:yf ul/Psf] 5 .

-!_ a}+s tyf ljQLo ;+:yfx?sf] juL{s/0f / Go'gtd r'Qmf k'FhL ;DaGwL Joj:yfM

ju{

/fli6«o:t/ $–!) lhNnf* !–# lhNnf*

æsÆ ?= *)) s/f]8 – –

ævÆ ?= @%) s/f]8 ?= !@) s/f]8 ?= %) s/f]8

æuÆ ?=*) s/f]8 ?=*) s/f]8 ?= $) s/f]8

*

sf7df8f}+ pkTosf afx]s . o:tf ljQLo ;+:yfx?sf] sfo{ If]q÷kl/of]hgf tf]lsPsf lhNnfx?df ;Lldt /xg] .

-@_ pko'{Qm adf]lhd ;~rfngdf /lx/x]sf a}+s tyf ljQLo ;+:yfx¿n] @)&$ c;f/ d;fGtleq sfod

ug'{ kg]{ Go"gtd r'Qmf k'FhL ;dfg'kflts ¿kdf j[l4 ug{sf nflu :ki6 sfo{tflnsf ;lxtsf]

Jofj;flos of]hgf÷ k'FhL of]hgf (Capital Plan) k]z ug'{ kg]{5 . o; Joj:yf adf]lhd Go'gtd r'Qmf

k'FhL k'¥ofpg] ;DaGwL k'FhL of]hgf ;DalGwt a}+s tyf ljQLo ;+:yfn] ldlt @)&@ ebf} d;fGtleq o;

a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{kg]{5 .

cf=j= @)&#÷&$ sf] ljQLo ljj/0f cg';f/ k|:tfljt jf]gz z]o/nfO{ r'Qmf kF'hL u0fgf ug]{ k|of]hgsf

nflu ;dfj]z ug{ ;lsg]5 .

359

-#_ ldlt @)&$ c;f/ d;fGtleq a' ¤bf g+= -!_ df pNn]v u/] adf]lhd tf]lsPsf] Go"gtd r'Qmf k' ¤hL

sfod gug]{ a}+s tyf ljQLo ;+:yfx?nfO{ b]xfo adf]lhdsf] sf/jfxL x'g]5 M

-s_ gub nfef+z jf af]g; ;]o/ 3f]if0ff tyf ljt/0f ug{ /f]s nufpg],

-v_ lgIf]k ;+sng ug{ /f]s nufpg],

-u_ shf{ k|jfx ug{ /f]s nufpg] /

-3_zfvf lj:tf/ ug{ /f]s nufpg]

-$_ pk a'Fbf g+= @ df plNnlvt Joj:yf cg';f/ o; a}+sdf k]z ul/Psf] kF'hL of]hgf ;DalGwt a}+s

tyf ljQLo ;+:yfx?n] ;j{;fwf/0fsf] hfgsf/Lsf] nflu cf–cfˆgf] j]e;fO6df k|sfzg ug'{kg]{ 5 .

%= Long Form Audit Report ;DaGwdf

Long Form Audit Report nfO{ ;do ;fk]If / k|efjsf/L agfpg o;};fy ;+nUg 9fFrf -cg';"rL @#=%_

cg';f/ nfu" ul/Psf] 5 . pQm Long Form Audit Report nfO{ o; a}+ssf] web-site: www.nrb.org.np

sf] a}+s tyf ljQLo ;+:yf lgodg ljefu cGtu{t /flvPsf] x'gfn] ;f]xL web-site af6 ;'rgf k|fKt u/L

cfˆgf] ;+:yfsf] afXo n]vfkl/Ifsaf6 ;f] Long Form Audit Report s} 9fFrfdf tof/ ul/Psf] clGtd

n]vfk/LIf0f k|ltj]bgnfO{ ;f]em} o; a}+sdf cfOk'Ug] u/L k7fpg] Joj:yf ug'{ kg]{5 .

^= k'FhL of]hgf ;DaGwdf

k'FhL of]hgf k|of]hgsf nflu …r'Qmf k'FhL… eGg] zAbn] ;fwf/0f ;]o/ jfktsf] r'Qmf k'FhL -af]g; ;]o/ tyf

xsk|b ;]o/_ nfO{ dfq a'emfpg] / ;f] r'Qmf k'FhLdf ;fwf/0f ;]o/ afktsf] k|:tfljt af]g; ;]o/nfO{ ;d]t

;dfj]z ug{ ;lsg] 5 .

&= shf{ ckn]vg ;DaGwL ljlgod agfpFbf cjnDag ug'{ kg]{ dfu{bz{g ;DaGwdf

-!_ Ohfhtkqk|fKt ;+:yfn] s] s:tf shf{ c;'n x'g g;Sg] x'g\ lgwf{/0f ug]{ cfwf/ tof/ u/L To:tf] shf{

ckn]vg ug]{ af/] cf–cfˆgf] ;~rfns ;ldltaf6 ljlgod th'{df u/L o; a}+saf6 :jLs[lt lnO{ nfu" ug'{

kg]{5 .

-@_ Ohfhtkqk|fKt ;+:yfx?n] b]xfosf k|lqmofx? k'/f u/L shf{ ckn]vg ug{ ;Sg]5g\ .

-s_ shf{ v/fa au{df k/L !)) k|ltzt shf{ gf]S;fgL Joj:yf eO{ ;s]sf] x'g'kg]{ .

-v_ shf{ c;"nLsf] nflu k|rlnt P]g tyf gLlt adf]lhd lwtf] ;'/If0fsf] lnnfd laqmLsf] k|lqmof

;DkGg u/]sf] x'g'kg]{ .

-u_ shf{sf] lwtf] ;'/If0f lnnfd laqmL x'g g;s]sf] cj:yfdf clgjfo{ ?kdf lwtf] ;sf/ u/]sf]

x'g'kg]{ .

-#_ C0fL / C0f;Fu ;DalGwt kIfx?nfO{ o; a}+ssf] lgb]{zg adf]lhd shf{ ;'rgf s]Gb| ln= sf]

sfnf];"rLdf ;dfj]z ul/;s]sf] x'g' kg]{5 .

t/, Ohfhtkqk|fKt ;+:yfn] pka'Fbf -!_ adf]lhd tof/ u/]sf] sfo{ljlwsf] Joj:yf cGtu{t x'g] u/L

?= %) xhf/ eGbf sd /sdsf] shf{ ckn]vg ubf{ pka'Fbf -@_ / of] Joj:yf clgjfo{ x'g] 5}g .

-$_ ckn]vg ul/Psf] shf{sf] xsdf To:tf] shf{ :jLs[t x'Fbf s'g tx jf s;sf] lg0f{oaf6 :jLs[t ePsf] xf]

< / To:tf] shf{sf] ;'/If0f afkt /flvPsf] lwtf]sf] d"NofÍg s;/L ul/Psf] xf] < ;fy}, To:tf] shf{

c;'nLsf] nflu s] s:tf] k|of;x? ul/of] < o;/L ckn]vgdf hfg'kgf{sf] cf}lrTotf cflb af/] clen]vdf

hgfpg' kg]{5 .

-%_ Ohfhtkqk|fKt ;+:yfn] ckn]vg ul/Psf shf{sf] c;'nLsf nflu Pp6f 5'§} shf{ c;'nL OsfOsf]

:yfkgf u/L To:tf] shf{x?sf] c;'nLsf nflu ;DalGwt ;+:yfn] lg/Gt/ k|of; hf/L /fVg' kg]{5 .

-^_ Ohfhtkqk|fKt ;+:yfn] ckn]vg u/]sf shf{x?sf] cBfjlws lja/0f 5'§} /lhi6/ v8f u/L /fVg'

kg]{5 .

-&_ Ohfhtkqk|fKt ;+:yfn] rfn' jif{df ckn]vg ul/Psf shf{x?sf] ljj/0f -dfly pka'Fbf g+= $ df

plNnlvt a'Fbfx? ;dfj]z u/L_ jflif{s k|ltj]bgdf clgjfo{ ?kn] pNn]v ug'{ kg]{5 .

360

-*_ Ohfhtkqk|fKt ;+:yfn] shf{ ckn]vg ;DaGwdf sfg'gdf :ki6?kdf Joj:yf gu/L :ki6 dfu{lgb]{zg

jf lgb]{lzsf ;d]tsf] cefjdf ldgfxf tyf ckn]vg sfo{ ubf{ lg0f{ostf{dfly cToflws clwsf/

/xg hfg] ;DefJotfnfO{ x[bo+ud u/L ljj]sflwsf/ k|of]u x'g glbg C0f /sd ldgfxf jf

ckn]vgaf6 eljiodf kg{ ;Sg] k|efj ;d]tnfO{ dWogh/ /fvL ;f] ;DaGwdf :ki6 tyf kf/bzL{

gLltut Joj:yf ug'{ kg]{5 .

-(_ Ohfhtkqk|fKt ;+:yfn] ckn]vg ul/Psf shf{x?sf] ljj/0f cfly{s jif{ ;dfKt ePsf] ldltn] !%

lbgleq ;DalGwt ;'kl/j]If0f laefu / shf{ ;'rgf s]Gb| ln= df k7fpg' kg]{5 .

*= ;Ddflgt >L ;jf{]Rr cbfntsf] lg0f{o sfof{Gjog ;DaGwdfM

-s_ a}+s tyf ljQLo ;+:yfx?n] lng] h]yf hdfgt Pj+ lnnfd ;DaGwdf ;Ddflgt >L ;jf{]Rr

cbfntaf6 ldlt @)&@÷)(÷!^ df ePsf] km};nfaf6 ;a} a}+s tyf ljQLo ;+:yfx?sf gfddf b]xfo

adf]lhdsf lgb]{zgx? tTsfn sfof{Gjog ug{ cfb]z ePsf] x'Fbf ;f] lgb]{zg sfof{Gjog ug{ of]

lgb]{zg hf/L ul/Psf] 5 M

!= lwtf] ;'/If0f jfkt hdfgL lbg] hdfgtstf{n] C0fLn] lng] slt C0f /sdsf] xsdf hdfgtsf]

sfuh u/]sf] xf] ;f] hdfgtsf] c+ssf] ;Ldf tf]sL ;f]xL ;Ldf xbdf ;Lldt /xL hdfgtstf{sf]

bfloTj :ki6 x'g] u/L hdfgtstf{sf] 5'§} sfuh u/fpg] .

@= C0fL tyf a}+s aLr jf hdfgLstf{ / a}+saLr C0f tyf hdfgL ;DaGwdf ul/Psf lnvtx?df

n]lvPsf a]xf]/f Pj+ zt{x? ;xh ?kdf k9\g ;lsg] 9fFrfdf tof/ ug]{ u/fpg] .

#= hdfgtstf{n] sa'n u/]sf] eGbf a9L c+ssf] bfloTj Joxf]g'{ kg]{ u/L k|ToIf jf k/f]If ?kdf

sfuh gu/fpg] .

$= hdfgtstf{n] sa'n u/]sf] bfloTj adf]lhdsf] /sd ;j{k|yd ;DalGwt C0fLaf6 g} c;'n pk/

ug]{, ;DalGwt C0fLaf6 c;'n pk/ x'g g;s]df hdfgtstf{n] sa'n u/]sf] ;Ldf xb;Ddsf]

/sd lgh hdfgtstf{n] lbPsf] ;'/If0f lwtf]af6 sfg"g adf]lhd lnnfd u/L c;'n ug{ ;lsg]

egL hdfgtsf] zt{gfdfdf pNn]v ug]{ .

%= hdfgtstf{n] b]vfPsf] ;DklQ lwtf] ;'/If0fsf] ?kdf :jLsf/ ug'{k"j{ sfg"gL k|lqmof k"/f u/L

sRrf ;DklQ xf] jf kSsf xf], To;sf] d"No s] slt kg]{ xf], oyfy{ d"No v'Ng] u/L d"NofÍg ug'{

kg]{ .

^= hdfgL lbg]n] sa'n u/]sf] /sd afx]s C0fLsf cGo bfloTj ;DaGwdf hdfgL x'g]sf] ;DklQaf6

c;"n pk/ gug]{ .

&= hdfgtstf{n] sa'n u/]sf] bfloTjsf] /sd ;DalGwt C0fLaf6 c;'n pk/ x'g g;s]df dfq

hdfgtstf{n] lbPsf] ;'/If0faf6 c;'nLsf] k|lqmof cufl8 a9fpg] .

*= hdfgtstf{n] sa'n u/]sf] hdfgtsf] /sd h'g;'s} ;dodf bflvnf ug{ NofPdf a'lemlnO{

hdfgt ;'/If0fdf /fv]sf] ;DklQ km's'jf ul/lbg] .

(= C0fLn] lnPsf] C0f jfkt hdfgtsf] c+ssf] /sd hdfgtstf{n] lbPsf] lwtf] ;'/If0faf6 c;'n

pk/ ug'{kg]{ ePdf To:tf] ;DklQsf] d"No lgwf{/0f ubf{ :yfgLo JolQmx?af6 u/fPsf] k~r]sLt]{

d"NofÍg, k|fljlwssf] d"NofÍg, k|rlnt ahf/ d"No, dfnkf]t sfof{noaf6 lgwf{l/t d"No, lwtf]

;'/If0f :jLsf/ ubf{ lgwf{l/t d"No ;d]tnfO{ dWogh/ u/L d"No lgwf{/0f ug]{ u/fpg] u/L

dfkb08 agfO{ nfu' ug]{ .

!)= jf:tljs / :ki6 cfwf/ tyf sf/0f j]u/ lwtf]sf] cjd"NoflÍt u/L d"No sfod gug]{ .

!!= hdfgtstf{n] lwtf] ;'/If0fdf lbPsf] ;DklQ lnnfd ug'{kg]{ ePdf ;f] k"j{ hdfgtstf{nfO{

lghn] :jLsf/ u/]sf] c+s xbsf] /sd bflvnf ug{sf] nflu ;do ls6fg u/L ;"rgf lbg] .

!@= hdfgtstf{n] tf]lsPsf] ;"rgfsf] ;do ;Ldfleq hdfgtkqdf cfkm"n] d~h'/ u/]sf] /sd

bflvnf ug{ gNofPdf lwtf] ;'/If0fsf] ;DklQ lnnfdsf] ;"rgf k|sflzt u/L hdfgtstf{nfO{

;d]t ;f]sf] ;"rgf k|bfg ug]{ .

!#= a}+sn] hdfgt ;'/If0fdf /x]sf] ;DklQ lnnfd ubf{ ckgfpg' kg]{ k|lqmof tyf sfo{ljlwsf

;DaGwdf 5'§} lgodfjnL jf sfo{ljlw jf lgb]{lzsf tof/ u/L clgjfo{ ?kdf nfu' ug]{ .

361

!$= hdfgt ;'/If0fsf] ;DklQ lnnfd ldlteGbf cufl8 jf lnnfd kZrft\ lglZrt ;do ;Ldfleq

hdfgtkqsf] bfloTj adf]lhdsf] /sd bflvnf ug{ NofPdf a'lemlnO{ lwtf] km's'jf u/L lbg] .

-v_ ;Ddflgt >L ;jf{]Rr cbfntsf] ldlt @)&#÷)&÷)* df ePsf] km};nfaf6 b]xfo adf]lhdsf]

lgb]{zgx? ;a} a}+s tyf ljQLo ;+:yfx?n] sfof{Gjog ug]{ Joj:yf ldnfpg o; a}+snfO{ cfb]z

ePsf] x'Fbf ;f] lgb]{zg sfof{Gjog ug{ of] lgb]{zg hf/L ul/Psf] 5 M

!_ shf{ lng] qmddf g} C0fLsf] ;DklQsf] ;xL d"NofÍg x'g] jftfj/0fsf] ;'lglZrttf ug]{ .

@_ lwtf] /x]sf] ;DklQ lnnfd ubf{sf] avtsf] k|rlnt ahf/ df]n cg';f/ lnnfd laqmL tyf

;sf/ ug]{ u/fpg] u/L Joj:yf ug]{ .

#_ k|To]s C0fLn] 7uL ug]{ lgotjz g} shf{ lnPsf] /sd ga'emfPsf] xf] eGg] dfGotf shf{

k|bfos ;+:yfn] /fVg' pko'Qm gx'g] x'gfn] C0fL / lghsf kl/jf/k|lt ;Ddfg / ;xfg'e"lt /fvL

Gofof]lrt tj/n] shf{ c;'n ug]{ k|lqmof yfNg pko'Qm x'g] x'Fbf ;f] sf] ;'lglZrttf x'g] u/L

Joj:yf ldnfpg] .

$_ shf{ ln+bfsf avt ul/Psf] jfrf ljk/Lt af/Daf/ Jofhb/df a[l4 gug]{ gu/fpg] .

%_ C0f c;'nL k|lqmof k|f/De ePkl5 C0fLsf] kl/jf/;Fu ;DalGwt cGo ;b:ox?sf] ;fdflhs

k|lti7f, OHht, ;Ddfgdf k|lts"n k|efj gkg]{ u/L cfjZos Joj:yf ldnfpg] .

(= a}+sb/ ;DaGwdfM

o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?nfO{ k|rlnt P]gdf ePsf] Joj:yf cg';f/ pknAw u/fO{g] shf{sf] Aofhb/

-a}+sb/_ &=) k|ltzt sfod ul/Psf] 5 .

!)= :yfoL t/ntf ;'ljwf (SLF) ;DaGwdf

o; a}+saf6 Ohfhtkqk|fKt ;+:yfsf] cf–cfˆgf] :jfldTjdf /x]sf] g]kfn ;/sf/sf] 6«]h/L laN; / ljsf;

C0fkqsf] lwtf]df To:tf C0fkqx¿sf] c+lst d"Nosf] () k|ltzt;Ddn] x'g cfpg] /sd k|rlnt a}+sb/df

cNksfnLg :yfoL t/ntf ;'ljwf -shf{_ o; a}+sn] pknAw u/fpg ;Sg] 5 .

!!= clGtd C0fbftf ;'ljwf ;DaGwdf

cGt/a}+s / v'nf ahf/ tyf :yfoL t/ntf ;'ljwfaf6 cfjZos t/ntf cfk"lt{ x'g g;s]sf] cj:yfdf o;

a}+sdf vftf /x]sf a}+s tyf ljQLo ;+:yfnfO{ a9Ldf ^ dlxgfsf] nflu k|rlnt a}+sb/df clGtd C0fbftf

;'ljwf lbOg] 5 . o; a}+sdf clgjfo{ df}Hbft sfod ug{sf] nflu /fv]sf] gub df}Hbft, g]kfn ;/sf/sf]

;'/If0fkq jf c;n shf{sf] lwtf]df o:tf] ;'ljwf k|bfg ul/g] 5 .

!@= l/kf] / l/e;{ l/kf] af]nsaf]n cjlw ;DaGwdf

v'nf ahf/ sf/f]af/ cGtu{t l/kf] / l/e;{ l/kf] af]nsaf]nsf] clwstd cjlw @! lbg sfod ul/Psf] 5 .

!#= ljb]zL ljlgdo ;DaGwL sfo{ ug]{ ;DaGwdf

b]xfo adf]lhdsf Ohfhtkqk|fKt ljQLo ;+:yfx?nfO{ o; a}+ssf] ljb]zL ljlgdo Joj:Yffkg ljefuaf6

:jLs[lt k|fKt u/L ljb]zL ljlgdo ;DaGwL b]xfo adf]lhdsf yk sfo{ ug{ kfpg] Joj:yf ul/Psf] 5 .

-s_ ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] lgodfg';f/ OHffhtkq k|fKt u/L Ogjf8{ /]ld6\ofG; -Inward

Remittance_ sf] sfo{ ug{ ;Sg] .

-v_ ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] ef/tLo d'b|fsf] vl/b tyf laqmL ;DaGwL sfo{x? ug{ ;Sg]

-u_ /fli6«o:t/sf ævÆ ju{sf ljQLo ;+:yfx?n] ljb]zL d'b|fsf] lgIf]k :jLsf/ ug{ ;Sg] .

-3_ /fli6«o:t/sf ævÆ ju{sf ljQLo ;+:yfx?n] ljb]zL d'b|fsf] vl/b÷laqmL ug{, kf;kf]6{ afkt ;6xL

;'ljwf k|bfg ug{, ljb]zL d'b|fdf vftf vf]Ng tyf Nostro Account vf]Ng ;Sg] .

-ª_ ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] :jLs[t k|fKt a}+ssf] ;xfos Ph]06 eO{ g]kfnL / ef/tLo

d'b|fsf] Debit / Credit sf8{ hf/L ug{ ;Sg] .

-r_ /fli6«o:t/ afx]ssf ævÆ ju{sf ljQLo ;+:yfx?n] ;d]t ljb]zL d'b|f vl/b u/L g]kfn /fi6« a}+s jf

jfl0fHo a}+sx?nfO{ laqmL ug{ ;Sg] .

362

-5_ a}+s tyf ljQLo ;+:yfx?sf] pkl:ylt Go'g /x]sf tf]lsPsf #) lhNnfdf vf]lnPsf æuÆ ju{sf

ljQLo ;+:yfsf zfvf sfof{nox?n] k|rlnt sfg'g adf]lhd ljb]zL ljlgdo ;6xL Ohfhtkq lnO{

ljb]zL d'b|f vl/b u/L g]kfn /fi6« a}+s jf jfl0fHo a}+sx?nfO{ laqmL ug{ ;Sg] .

!$= :jb]zL /sdfGt/sf] sf/f]af/ ;DaGwdf

:jb]zL /sdfGt/sf] sf/f]af/ ug{ rfxg] Ohfhtkqk|fKt ævÆ / æuÆ ju{sf ljsf; a}+s tyf ljQ

sDkgLx¿n] cfkm"n] :jb]zL /sdfGt/sf] sf/f]af/ ug{ rfx]sf] Ohfhtkqk|fKt æsÆ ju{sf] jfl0fHo a}+s;Fu

;xdlt -Memorandum of Understanding_ u/L tyf Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf

ljQLo ;+:yfn] cfˆg} zfvf jf cGo Ph]G;Lx? dfkm{t :jb]zL /sdfGt/sf] sf/f]af/ ug{ rfx]df /sdfGt/

;DaGwL ;Dk"0f{ hf]lvd cfkm}Fn] axg ug]{ u/L o; a}+ssf] :jLs[ltsf] nflu cg'/f]w u/]df :jLs[lt k|bfg ug{

;lsg]5 .

t/ ævÆ ju{sf ljsf; a}+sx?n] ;Dk"0f{ hf]lvd cfkm} axg ug]{ u/L cfˆgf zfvf÷sfof{no dfkm{t cfˆgf

u|fxsnfO{ :jb]zL jf ljb]zL /sdfGt/ sf/f]af/ ;DaGwL ;]jf k|bfg ug{ ;Sg]5g .Æ

!%= lnvt g]kfnL efiffdf tof/ ug]{ ;DaGwdf

-s_ a}+s tyf ljQLo ;+:yfx?n] h'g;'s} k|sf/sf] shf{ k|jfx ubf{ C0fL tyf hdfgtstf{ -

JolQm÷kmd{÷sDkgL÷ ;+:yf_ tyf sf/0fL -C0fL÷hdfgt lbg] ;d]t_ af6 tof/ ug]{÷u/fpg]

sfuhftx? -h'g;'s} lnvt, hdfgLkq jf dGh'/Lgfdf_ k|rlnt P]g sfg'g adf]lhd b]jgfu/L lnkL

g]kfnL efiffdf tof/ ug{' kg]{5 . t/ ;DalGwt a}+s tyf ljQLo ;+:yfn] cfˆgf] cfGtl/s k|of]hgsf]

nflu To;/L g]kfnL efiffdf tof/ ul/Psf lnvtx? c+u|]hL efiffdf cg'jfb u/L clen]vdf /fVg eg]

kfOg] 5 .

ljb]zL gful/sx?;Fu x'g] sf/f]af/df / ljb]zL a}+lsË sf/f]af/df dfq k|of]u x'g] lnvtx?sf] xsdf

eg] -h:t}M k|lttkq_ g]kfnL efiffdf tof/ ug{ clgjfo{ ul/Psf] 5}g .

a}+s tyf ljQLo ;+:yfn] shf{;Fu ;DalGwt C0f k|:tfj kq -Offer Letter_, shf{ td;'s -Loan

Deed_, lwtf]aGws lnvt -Mortgage Deed_, Hypothecation Agreement / Trust Receipt

Agreement clgjfo{?kdf b]jgfu/L lnkL g]kfnL efiffdf tof/ ug'{kg]{ / Consortium Loan

Agreement, Letter of Assignment, Letter of Guarantee sf] xsdf xfnnfO{ c+u|]hL efiffdf ;d]t

tof/ ug{ ;lsg] 5 . ;fy}, oL sfuhftx?nfO{ klg qmlds ?kdf g]kfnL efiffdf tof/ ub}{ hfg]

gLltut Joj:yf ug'{ kg]{5 .

lnvt÷hdfgLkq tof/ ubf{ hdfgL /sd, C0fsf] cjlw, C0fsf] k|of]hg, k|d'v C0fL, ;fIfL,

hdfgtstf{sf] gfd, 7]ufgf, ;f] sf] ;gfvt nufotsf ljifox? tyf cGo k|sf/sf lnvtx?df

;d]t b]xfo adf]lhdsf ljifox?nfO{ oyf]lrt :yfgdf clgjfo{ ?kn]] pNn]v ug'{ kg]{5 .

lnvtdf :ki6;Fu pNn]v x'g'kg]{ ljifox?

;DalGwt JolQmsf] gfd, 7]ufgf, ldlt, JolQmsf] xsdf gful/stf÷kf;kf]6{ gDa/ tyf ltg k':t],

Dofb, cjlw, k|of]hg,

;DalGwt JolQmsf] ;DaGwdf a}+s tyf ljQLo ;+:yfåf/f ;gfvt,

/sd,

;fIfL -Witness_,

x:tfIf/ klxrfg ug]{ k|of]hgsf] nflu ;DalGwt sf/0fLsf] gfd,

cGo cfjZos b]lvPsf ljifox? .

-v_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cGt/f{li6«o sf/f]af/df k|of]u x'g] afx]ssf kqfrf/,

r]s÷ef}r/ nufot cGo sfuhftx? b]jgfu/L lnkL g]kfnL efiffdf ;d]t pknAw x'g] Joj:yf

clgjfo{ ?kdf ug'{ u/fpg' kg]{5 .

!^= ATM df CCTV sf] Joj:yf ;DaGwdf

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] Automated Teller Machine (ATM) x?df CCTV Sofd]/f

nufot cGo ;'/Iff ;DaGwL k|aGwx? clgjfo{ ?kdf ug'{ u/fpg' kg]{5 .

363

!&= SWIFT Message sf] dfWodaf6 /sdfGt/ ug{] ;DaGwdf

SWIFT (Society for Worldwide Interbank Financial Telecommunication) k|ljlw h8fg u/]sf a}+s tyf

ljQLo ;+:yfx?n] SWIFT Message sf] dfWodaf6 o; a}+s;Fu sf/f]af/ ubf{ b]xfo adf]lhd ul/Psf] 5 M

s= o:tf] sf/f]af/sf nflu cfOtaf/b]lv laxLaf/;Dd ck/fGx #M)) jh];Dd /sdfGt/sf] nflu cg'/f]w eO{

cfPdf ;f]xL lbg /sdfGt/ ul/g]] .

v= ck/fGx #M)) jh] kl5 /sdfGt/sf] nflu cg'/f]w eO{ cfPsf] cj:yfdf ;f] lbg kl5sf] csf]{ sfo{ lbgdf

/sdfGt/ ul/g] .

u= z'qmaf/ lbgsf] !@M)) jh];Dd /sdfGt/sf] nflu cg'/f]w e} cfPdf ;f]xL lbg /sdfGt/ ul/g] .

3= z'qmaf/ lbgsf] !@M)) jh] kl5 /sdfGt/sf] nflu cg'/f]w eO{ cfPsf] cj:yfdf ;f] lbg kl5sf] csf]{

sfo{ lbgdf /sdfGt/ ul/g] ] .

!*= ljb]zL a}+s tyf ljQLo ;+:yfx?nfO{ k|fljlws ;]jf k|bfg ug{ ;lsg] ;DaGwdf

g]kfnaf6 ljb]zdf k'FhLut nufgL ug]{ u/L k'FhL vftf v'Nnf gul/Ptf klg Ohfhtkqk|fKt æsÆ ju{sf

jfl0fHo a}+sx?n] cfˆgf] k|aGwkqdf plNnlvt ljifodf o; a}+ssf] k'j{ :jLs[lt lnO{ ljb]zdf k'FhLut

nufgL gx'g] u/L ljb]zL a}+s tyf ljQLo ;+:yfx?nfO{ u}/sf]ifdf cfwfl/t laleGg k|fljlws ;]jf -

Technical Service_ k|bfg ug{ ;Sg]5g\ .

!(= ;]km l8kf]lh6 eN6, ns/ ;]jf ;~rfng ;DaGwdf

Ohfhtkqk|fKt ;+:yfn] ;]km l8kf]lh6 eN6, ns/ ;]jf (Safe Deposit Vault, Locker Service) pknAw

u/fpFbf b]xfo adf]lhdsf] zt{x?sf] clwgdf /xL ;~rfng ug{ ;Sg] 5g\ .

!= ;+:yfsf] r'Qmf k'FhL o; a}+sn] tf]s] adf]lhd k'u]sf] x'g' kg]{ .

@= ;+:yfsf] ;]km l8kf]lh6 eN6 ;~rfngsf] nflu 5'§} lgb]{lzsf÷ljlgod x'g' kg]]{ .

#= ;+:yfn] cfk"m;Fu lgIf]k / shf{sf] sf/f]af/ u/]sf cfˆgf u|fxsx?nfO{ dfq ;]km l8kf]lh6 eN6sf] ;]jf

pknAw u/fpg' kg]{ .

$= u|fxs klxrfg k4lt (CDD) agfO{ nfu' ug'{ kg]{ .

%= ns/ k|of]ustf{nfO{ pRr hf]lvd, dWod hf]lvd, Go"g hf]lvd, /fhgLlts ?kdf k|efjzfnL JolQm

(Politically Exposed Person) df auL{s/0f u/L ;f]xL adf]lhd cg'udg ug'{kg]{ .

^= ;]km l8kf]lh6 eN6 ;~rfng ug'{ cufj} ;'/Iffsf] nflu CCTV h8fg x'g'kg]{ ;fy} cnfd{ k4lt -

Alarm System) sf] Joj:yf u/L ;f] cnfd{ k4ltaf6 ;/sf/L ;'/Iff lgsfo;Dd ;'rgf k|jfx ug{

;lsg] lsl;dsf] Joj:yf clgjfo{ ?kdf x'g'kg]{ / ;f]sf] hfgsf/L o; a}+snfO{ lbg' kg]{ .

&= ;fOhsf] cfwf/df ;]km l8kf]lh6 eN6 / ns/sf] juL{s/0f u/L ;f]xL cg'?k pko'Qm aLdf kf]ln;L

lnO{ cfjZos ;'/Iff Joj:yf ug'{kg]{ .

*= ns/ k|of]ustf{sf] d[To"ePsf] cj:yfdf u|fxsn] OR5fPsf] JolQmnfO{ pQm ns/sf] ;DklQ x:tfGt/0f

ug'{kg]{ .

(= ns/df sfg"gn] lgif]w u/]sf a:t'x? h:t}M laikmf]6s kbfy{, xft xltof/, cft+safbL lqmofsnfkdf

k|of]u x'g] ;fdfu|Lx?, nfu' kbfy{ cflb nufotsf a:t'x? /fVg glbg kof{Kt Joj:yf ug'{kg]]]{ .

@)= ATM ;~rfng ;DaGwdf

Ohfhtkqkqk|fKt ævÆ / æuÆ ju{sf ;+:yfx?n] b]xfosf] zt{x?sf] clwgdf /xL Automated Teller

Machine (ATM) /fVg ;Sg]] 5g\ .

!= k"jf{wf/ tyf e'QmfgL k|0ffnLsf] ;'/Iffsf] k"0f{ bfloTj ;DalGwt ;+:yfsf] g} x'g]5 .

@= ;]jf z'Ns ;DaGwL Joj:yf :ki6?kdf k|sflzt ug'{ kg]{5 .

#= o;} lgb]{zgsf] a'Fbf g+= !$ sf] v08 -ª_ cg';f/ o; a}+saf6 Ohfhtkqk|fKt afl0fHo a}+s;Fu

;Da4tf sfod u/L ;Demf}tf u/]/ ;xfos Ph]06sf] ?kdf o:tf] sfo{ ug{ afwf kg]{5}g .

364

$= /fli6«o:t/sf ævÆ / æuÆ ju{sf ;+:yf afx]s cGo ;+:yfn] cfˆgf] :jLs[t sfo{If]qdf ;Lldt /xg]

u/L cfˆgf u|fxsx?nfO{ dfq ;]jf k|bfg ug{ cfˆg} 5'§} ATM /fVg ;Sg] 5g\ .

@!= lnnfdL ubf{ :jfldTj tyf ef]uflwsf/ x:tfGt/0f ;DaGwdf

Ohfhtkqk|fKt ;+:yfn] af]nsjf]nsf] dfWodaf6 lwtf] lnnfdL -Auction_ ubf{ ;DalGwt af]nsjf]njfnf

-Bidder_ JolQm jf ;+:yfsf] gfddf g} pQm ;DklQsf] :jfldTj tyf ef]uflwsf/ -Ownership &

Possession_ x:tfGt/0f ug'{ kg]{5 .

@@= ;fwf/0f÷;+:yfks ;]o/x? hkmt ug]{ ;DaGwdf

Ohfhtkqk|fKt ;+:yfx?sf] ;fwf/0f ;]o/ tyf ;+:yfks ;]o/df sf/jfxLdf k/]sf JolQm / lghsf] Psf3/

kl/jf/n] nufgL u/]sf] cj:yfdf To:tf ;fwf/0f÷;+:yfks ;]o/x? hkmt u/L lnnfd ug]{ / To;/L k|fKt

x'g cfpg] /sd shf{ r'Qmf ug]{ k|of]hgsf nflu pkof]u ug{' kg]{5 .

@#= ;fOgaf]8{ tyf n]6/Kof8 ;DaGwdf

Ohfhtkqk|fKt ljQLo sf/f]af/ ug]{ ;+:yfx?sf] ;fOgaf]8{ tyf n]6/Kof8 x]bf{ :ki6?kdf s'g ju{ tyf slt

lhNnfdf sfo{ If]q ePsf] ljQLo ;+:yf xf] egL 5'6\ofpg sl7g eO{ ;j{;fwf/0f hgtfdf e|d kg{;Sg]

b]lvPsf] x'Fbf o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?n] cfˆgf] ;fOgaf]8{ tyf n]6/Kof8df ;+:yfsf] gfdsf]

7Ls tn clgjfo{?kdf sf]i7df b]xfo adf]lhdsf] jfSof+z pNn]v ug'{÷u/fpg' kg]{5 .

Ohfhtkqk|fKt ;+:yf pNn]v ug'{ kg]{ jfSof+z

Ohfhtk|fKt …sÚ ju{sf ;+:yfx?n] g]kfn /fi6« a}+saf6 …sÚ ju{sf] Ohfhtkqk|fKt ;+:yf

Ohfhtk|fKt …vÚ ju{sf ;+:yfx?n] g]kfn /fi6« a}+saf6 …vÚ ju{sf] Ohfhtkqk|fKt ;+:yf -===== lhNnf

sfo{ If]q ePsf]_

Ohfhtk|fKt …uÚ ju{sf ;+:yfx?n] g]kfn /fi6« a}+saf6 …uÚ ju{sf] Ohfhtkqk|fKt ;+:yf -===== lhNnf

sfo{ If]q ePsf]_

gf]6M /fli6«o:t/sf ljQLo ;+:yfx?n] sfo{If]q ;DaGwL ljj/0f pNn]v ug{ clgjfo{ x'g] 5}g .

@$= r]s lSnol/Ë tyf e'QmfgL ;DaGwL Joj:yfM

!= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] ?= !) nfv jf ;f]eGbf a9Lsf] /sd e'QmfgL ubf{ clgjfo{

?kdf PsfpG6k]oL r]s dfkm{t\ jf ;DalGwt JolQmsf] vftfdf dfq e'QmfgL ug'{ kg]{]5 . ;fy}, kmd{,

sDkgL, ;+:yf jf sfof{nosf] gfddf lvlrPsf r]sx?sf] e'QmfgL ;d]t PsfpG6k]oL x'g' kg]{5 . t/,

b]xfosf] cj:yfdf pNn]lvt ;Ldf eGbf a9Lsf] /sd gub e'QmfgL ug{ afwf kg]{ 5}gM

-s_ s'g} lgIf]kstf{ jf artstf{n] s'g} vf; sf/0f b]vfO{ gub e'QmfgLsf] nflu lbPsf] lgj]bgsf]

Joxf]/f / sf/0f dgfl;a b]lvPdf To:tf] lgIf]kstf{ jf artstf{nfO{ pNn]lvt ;LdfeGbf a9L

gub e'QmfgL ug{,

-a}+s tyf ljQLo ;+:yfn] o; Joj:yf adf]lhd gub e'QmfgL lbPsf] dfl;s ljj/0f o; a}+ssf]

;DalGwt ;'kl/j]If0f ljefu / ljQLo hfgsf/L OsfO{df k]z ug'{ kg]{5 ._

-v_ ljQLo ;+:yfaf6 lnPsf] shf{, To;sf] ;fFjf tyf Aofh e'QmfgL ug{, /

-u_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?aLr b}lgs sf/f]jf/ ;~rfngsf nflu gub

sf/f]af/ ug{ .

@= a}+s jf ljQLo ;+:yfx?n] lvRg] r]ssf] cu|efusf] dflyk§Lsf] vfnL :yfgdf clgjfo{?kdf r]s /fO6/,

r]s k+r, r]s k|f]6]S6/ jf l/jg /fO6/ nufpg' kg]{5 .

#= ljlgd]o clwsf/ kq P]g, @)#$ sf] bkmf ^ df ePsf] Joj:yf adf]lhd s'g} klg r]sdf c+s /

cIf/df /sd km/s k/]df cIf/df n]lvP cg';f/sf] /sdnfO{ dfGotf lbg' kg]{5 .

$= r]ssf] cu|efudf /]vfÍg -Crossing_ jf /]vfÍg ;DaGwL 5fk / 8«c/sf] 5fk afx]s cGo s'g}

lsl;dsf] 5fk nufPsf r]ssf] e'QmfgL ug{ ;DalGwt ;+:yf afWo x'g] 5}g .

%= RofltPsf, d;L nfu]sf, s]/d]6 ePsf r]ssf] e'QmfgL ug{ ;DalGwt ;+:yf afWo x'g] 5}g .

^= e'QmfgLsf] nflu k|fKt r]s g]kfnL jf c+u|]hL dWo] s'g} Ps efiffdf dfq :ki6 ?kdf n]lvPsf] x'g'kg]{5 .

365

&= ;+:yfsf] gfddf lvlrPsf r]s ;DalGwt ;+:yf cfkm}n] vftfdf hDdf ug{ k7fpFbf ;DalGwt ;+:yfsf]

k|i6 a'lemg] 5fk r]ssf] k5fl8 clgjfo{ ?kdf nufPsf] x'g'kg]{5 . t/ ;DalGwt ;+:Yffsf] nflu cGo

JolQm, kmd{, sDkgL jf ;+:yfn] To:tf] r]s vftfdf hDdf ul/lbFbf eg] 5fk nufpg clgjfo{ x'g] 5}g .

*= lSnol/Ë dfkm{t k|fKt g]kfn /fi6« a}+ssf r]ssf] /sd h;sf] gfddf r]s lvlrPsf] xf]Ù p;}sf] gfdsf]

vftfdf hDdf ug'{kg]{5 .

(= o; a}+saf6 hf/L On]S6«f]lgs lSnol/Ë ;DaGwdf hf/L lgb]{zg tyf dfu{bz{gx?sf] kfngf gePsf

r]sx?sf] lSnol/Ë tyf e'QmfgL ug{ ;DalGwt ;+:yf afWo x'g] 5}g .

@%= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] b]xfo adf]lhdsf Joj:yfx?sf] clwgdf /xL u}/ g]kfnL

gful/snfO{ lgo'Qm u/L sfd u/fpg ;Sg]5g\ .

-s_ u}/ g]kfnL gful/saf6 Joj:yfkg ;]jf lng] ;DaGwdf M Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n]

lgDg adf]lhd k|fljlws ;]jf ;Demf}Tff -Technical Service Agreement, TSA_ u/L u}/ g]kfnL

gful/saf6 Joj:yfkg ;]jf lng ;Sg]5g\ .

-!_ ljb]zL ;+o'Qm nufgLdf ;~rflnt a}+s tyf ljQLo ;+:yfx?n] ljb]zL nufgLstf{ -Joint

Venture Partner_ ;Fu k|fljlws ;]jf ;Demf}tf -Technical Service Agreement, TSA) u/L

k|ljlw x:tfGt/0f ubf{ …ljb]zL nufgL tyf k|ljlw x:tfGt/0f P]g, @)$(Ú adf]lhd :jLs[lt

lng'kg]{ sfg'gL Joj:yf /x]sf]n] ;f] Joj:yfsf] kl/kfngf ug{' kg]{5 .

-@_ k|fljlws ;]jf ;Demf}tf -TSA_ df lgDg laifox? v'nfpg' kg]{5 .

-s_ k|fljlws ;]jf ;Demf}tf cGtu{t Joj:yfkg ;]jf lng] kb / ;+Vof .

-v_ k|fljlws ;]jf k|bfg ug]{ laifo tyf of]hgfx? .

-u_ k|fljlws ;]jf ;Demf}tfsf] cjlw tyf z'Ns .

-3_ Joj:yfkg ;]jfdf vl6O{ cfpg] u}/ g]kfnL gful/ssf] kfl/>lds tyf ;'ljwf .

-ª_ Joj:yfkg ;]jfdf vl6O{ cfpg] u}/ g]kfnL gful/ssf] kfl/>lds tyf ;'ljwf Joxf]g]{

;|f]t -k|fljlws ;]jf z'Nsaf6 Joxf]g]{ jf Ohfhtkqk|fKt ;+:yfn] Joxf]g]{ eGg] laifo_ .

-r_ k|fljlws ;]jfdf vl6O{ cfpg] u}/ g]kfnL gful/ssf] ;]jf cjlw .

-5_ k|fljlws ;]jf ;Demf}tf adf]lhd sfo{ gePdf ;f]sf] Ifltk"lt{sf] Joj:yf .

-h_ cGo cfjZos laifo .

-#_ k|fljlws ;]jf ;Demf}tf -TSA_ cGtu{t vl6O{ cfpg] u}/ g]kfnL gful/sx?sf] xsdf ljBdfg

>d P]g tyf lgodfjnL cg';f/ >d :jLs[lt lng'kg]{ Joj:yf /x]sf]n] ;f]xL adf]lhd :jLs[lt

lnP/ dfq sfd ug'{÷u/fpg' kg]{5 .

-$_ k|fljlws ;]jf ;Demf}tf adf]lhd ;DalGwt Ohfhtkqk|fKt a}+s jf ljQLo ;+:yfdf Joj:yfkg

;]jfsf nflu vl6O{ cfpg] u}/ g]kfnL gful/ssf] ;+Vof b]xfoadf]lhd x'g]5 .

-s_ @) b]lv %) k|ltzt;Dd ljb]zL nufgL /x]sf] cj:yfdf a9Ldf % hgf;Dd .

-v_ %) k|ltzt eGbf a9L ljb]zL nufgL /x]sf] cj:yfdf a9Ldf & hgf;Dd .

-%_ k|fljlws ;]jf ;Demf}Tffsf] cjlw % jif{sf] x'g]5 / ;f]nfO{ gjLs/0f ug{ ;lsg]5 . ;f] ;Demf}tf

cGtu{t Joj:yfkg ;]jfdf lgo'Qm eO{ cfpg] u}/ g]kfnL gful/ssf] ;]jf cjlw @ jif{ eGbf

a9L x'g] 5}g . lghsf] kfl/>lds k|fljlws ;]jf z'Nsaf6 Joxf]g{ ;lsg]5 . ;DalGwt

Ohfhtkqk|fKt a}+s jf ljQLo ;+:yfn] g} lghsf] kfl/>lds Joxf]g]{ ;Demf}tf ePdf ljBdfg

Joj:yf cg'?k x'g] u/L to ug'{ kg]{5 .

gf]6 M ljBdfg Joj:yf eGgfn] k|fljlws ;]jf ;Demf}tf adf]lhd k|d'v sfo{sf/Lsf] sfo{ ug]{

u/L lgo'Qm u}/ g]kfnL gful/ssf] xsdf ;a} Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{

;dfg ?kdf nfu' x'g] u/L o; a}+saf6 hf/L ul/Psf k|d'v sfo{sf/Lsf] tna, eQf tyf

;'ljwf ;DaGwL dfu{bz{g tyf lgb]{zgx? / k|d'v sfo{sf/L clws[t afx]s Joj:yfkg ;]jfdf

366

vl6Psf cGo sd{rf/Lx?sf] xsdf ;+:yfsf] ;~rfns ;ldltn] ;+:yfsf ;a} sd{Rff/Lx?sf]

nflu to u/]sf] kb cg';f/sf] tna eQf tyf ;'ljwf ;DaGwL Joj:yfnfO{ hgfpFg]5 .

-^_ ljb]zL ;+o'Qm nufgL g/x]sf a}+s tyf ljQLo ;+:yfx?n] u}/ g]kfnL gful/saf6 Joj:yfkg

;]jf lng kfpg] 5}gg\ . t/, g]kfn ;/sf/sf] nufgL /x]sf a}+s tyf ljQLo ;+:yfx?df pRr

k|fljlws ;'wf/ cfjZos ePdf ljb]zL a}+s jf ljQLo ;+:yf;Fu k|fljlws ;]jf ;Demf}tf u/L

Joj:yfkg ;]jfdf u}/ g]kfnL gful/snfO{ lgo'Qm ug{ :jLs[lt lbg ;Sg]5 . o:tf] k|fljlws

;]jf ;Demf}tfsf] cjlw, u}/ g]kfnL gful/ssf] ;]jf cjlw tyf kfl/>lds ;DaGwdf o; a}+sn]

:jLs[lt lbP adf]lhd x'g]5 .

-&_ xfn nfu" /x]sf] k|fljlws ;]jf ;Demf}tf -TSA_ sf] cjlw ;dfKt ePkZrft\ Ohfhtkqk|fKt

;+:yfx?n] o;} Joj:yfsf] cwLgdf /xL gofF ;Demf}tf ug'{ kg]{5 .

-v_ u}/ g]kfnL gful/snfO{ sd{rf/Lsf] ?kdf lgo'Qm u/L sfd u/fpg] ;DaGwdf M Ohfhtkqk|fKt a}+s

tyf ljQLo ;+:yfn] s'g} ljz]if k|fljlws kbdf :jb]z d} bIf sd{rf/L pknAw gePdf b]xfo

adf]lhdsf] k|lqmof÷Joj:yfx?sf] kfngf u/L u}/ g]kfnL gful/snfO{ lgo'Qm u/L sfd u/fpg

;Sg]5g\ M

-!_ u}/ g]kfnL gful/snfO{ v'Nnf ul/g] k|fljlws kb tyf 5gf}6 k|lqmofsf ;DaGwdf ;+:yfsf]

sd{rf/L ;]jf ljlgodfjnLdf :ki6 Joj:yf u/]sf] x'g' kg]{5 .

-@_ tf]lsPsf] k|fljlws kbdf ;j{k|yd g]kfnL gful/snfO{ k|fyldstf lbO{ /fli6«o:t/sf]

kqklqsfdf lj1fkg k|sfzg ug'{ kg]{5 .

-#_ /fli6«o:t/sf] kqklqsfdf lj1fkg k|sfzg ubf{ ;d]t s'g} klg g]kfnL gful/s pknAw

gePdf dfq u}/ g]kfnL gful/snfO{ lgo'Qm ug]{ k|lqmof cjnDag ug{ ;lsg]5 .

-$_ u}/ g]kfnL gful/ssf] kfl/>lds, kfl/>lds lgwf{/0fsf] cfwf/, ;]jfsf zt{x? tyf ;]jf

cjlwsf ;DaGwdf ;~rfns ;ldltn] lg0f{o u/L o; a}+ssf] :jLs[ltsf nflu k]z ug'{ kg]{5 .

u}/ g]kfnL gful/ssf] ;]jf cjlw Psk6sdf b'O{ jif{df ga9fO{ a9Ldf kfFr jif{;Dd / ljlzi6

k|sf/sf] bIf k|fljlws kbsf nflu a9Ldf ;ft jif{ dfq /xg ;Sg]5 .

-$_ u}/ g]kfnL gful/snfO{ sfddf nufpg' k"j{ ljBdfg >d P]g adf]lhd :jLs[lt lng' kg]{5 .

-%_ Psk6s u}/ g]kfnL gful/snfO{ sfddf nufpg] a}+s tyf ljQLo ;+:yfn] g]kfnL gful/snfO{

g} bIf agfO{ qmdzM k|lt:yfkg ug]{ Joj:yf ug'{ kg]{5 .

-^_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] tf]lsPsf] k|fljlws kb afx]s cGo kbdf u}/

g]kfnL gful/snfO{ lgo'Qm u/L sfd u/fpg kfpg] 5}gg\ .

@^= ?U0f pBf]u x]g]{ 8]:s ;DaGwdf

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] ?U0f pBf]ux?sf] clen]v Joj:yfkg, cg'udg / ;d:of

;dfwfgdf ;3fp k'¥ofpg] k|of]hgsf nflu shf{ ljefu cGtu{t Pp6f 5'§} ?U0f pBf]u x]g]{ 8]:s tf]Sg'

kg]{5 .

@&= Ohfhtkqk|fKt æsÆ ju{sf / /fli6«o :t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx?n] cf–cfˆgf] ;~rfns

;ldltn] tf]s]sf] dfkb08leq /xL Forward, Options, Swap, Futures h:tf ljleGg 8]l/e]l6E;-

Derivatives_ pks/0f ;DaGwL sf/f]af/x? ug{ ;Sg] 5g\ .

t/ ljb]zL d'b|f;Fu ;DalGwt 8]l/e]l6E; sf/f]af/x?sf] xsdf ljb]zL ljlgdo ;DaGwL k|rlnt sfg'g

tyf o; a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefuaf6 hf/L kl/kqx?sf] clwgdf /xL ug'{kg]{5 .

@*= n3' shf{ 8]:s :yfkgf ug{] ;DaGwdf

Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] n3', ;fgf / demf}nf pBf]udf shf{ k|jfx tyf kx'Fr j[l4sf

nflu shf{ ljefu cGtu{t Pp6f 5'§} 8]:s :yfkgf ug{' kg]{5 .

367

@(= ;fd'lxs nufgL sf]if ;~rfng ug{] ;DaGwdf

a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf $( sf] pkbkmf -!_ sf] v08 -o_ sf] k|of]hgsf nflu

b]xfosf zt{x?sf] clwgdf /xL o; a}+saf6 Ohfhtkqk|fKt ÆsÆ ju{sf a+}sx?n] ;fd'lxs nufgL sf]if

;~rfng ug{ ;Sg]]]] 5g\ .

zt{x?M

-!_ of]hgf Joj:yfkg;Fu ;DalGwt sfo{sf nflu ;xfos sDkgL v8f ug'{kg]{ / To:tf] sDkgL v8f ubf{

x'g uPsf] nufgLnfO{ o; a}+sn] tf]s] cg';f/sf] hf]lvd ef/ k|bfg ug]{ .

-@_ ljQLo sf/f]af/ ;~rfng ePsf] kfFr jif{ k'/f ePsf] x'g' kg]{ .

-#_ kl5Nnf] tLg jif{b]lv nuftf/ d'gfkmf u/]sf] x'g' kg]{ .

-$_ g]6jy{ wgfTds x'g' kg]{ .

-%_ ;~rfns jf sfo{sf/L k|d'v o; a}+ssf] sf/afxLdf gk/]sf] / To:tf] sf/jfxLdf k/]sf] eP ;f]

km's'jf ePsf] # jif{ k'u]sf] x'g' kg]{ .

#)= k'g/shf{ pknAw u/fpg] ;DaGwdf

g]kfn /fi6« a}+s P]g, @)%* sf] bkmf $( / %) df ePsf] Joj:yf cg';f/ Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ

ju{sf a}+s tyf ljQLo ;+:yfx?nfO{ tf]lsPsf zt{x?sf] clwgdf /xL b]xfo adf]lhd k|jfx ePsf] shf{df o;

a}+saf6 k'g/shf{ ;'ljwf pknAw u/fOg] 5 . ;DalGwt cg';"rL –@#=!, @#=@, @#=# / @#=$ o;} ;fy ;+nUg

ul/Psf] 5 .

-!_ ;fwf/0f k'g/shf{

-s_ hnljB't kl/of]hgf, s[lif If]q, kz'k+IfL tyf dT:okfng Joj;fo, ljb]zdf /f]huf/L jf

cWoog u/L kms]{sf o'jfx?n] ;+rfng ug]{ pBf]u–Joj;fo, pTkfbgd"ns pBf]u, ko{6g pBf]u

/ ef}lts k"jf{wf/ lgdf{0f pBf]udf k|jfx ePsf] c;n shf{sf] lwtf]df aflif{s $=) k|ltzt

Aofhb/df k'g/shf{ pknAw u/fOg] 5 .

:kli6s/0fM != pTkfbgd"ns pBf]u eGgfn] r'/f]6, lj8L, l;+uf/, ;"tL{, v}gL nufot ;"lt{hGo pBf]u / dlb/f

tyf dlb/fhGo pBf]u afx]ssf pTkfbgd"ns pBf]ux?nfO{ hgfpg] 5 .

@= ef}lts k"jf{wf/ lgdf{0f pBf]u eGgfn] ;8s, k'n, /f]kj], 6«nLa;, 6g]n, km\nfOË a|Lh, s]an

sf/, ljB't k|zf/0f nfOg cflbnfO{ hgfpg] 5 .Æ

-v_ ko{6sLo ;Defjgf /x]sf t/ t'ngfTds ?kdf ljsf; x'g g;s]sf ko{6sLo uGtJo kflye/f,

dfOkf]v/L, led]Zj/, sfln~rf]s, xn];L, nfª6fª, :ju{åf/L, dflyNnf] d':tfª, u9LdfO{,

hgsk'/wfd, /f/f tyf vKt8 If]qdf ;'ljwf ;DkGg :t/Lo xf]6n :yfkgf ug{ k|bfg ul/Psf

c;n shf{sf] ;'/If0fdf aflif{s $ k|ltzt Aofhb/df k'g/shf{ pknAw u/fOg] 5 .

-u_ ;fwf/0f k'g/shf{ ;'ljwf pkof]u ubf{sf] cjlwdf a}+s tyf ljQLo ;+:yfx?n] ;DalGwt C0fLaf6

(=) k|ltzteGbf a9L Aofh lng kfpg] 5}gg\ .

-@_ ljz]if k'g/shf{

-s_ g]kfn ;/sf/af6 tf]lsPsf ¿U0f pBf]u, 3/]n' tyf ;fgf pBf]u, j}b]lzs /f]huf/Lsf] nflu k|jfx

ePsf] shf{sf] lwtf]df jflif{s !=) k|ltzt Aofhb/df k'g/shf{ pknAw u/fOg] 5 .

-v_ cli6«r kfng, cn}+rL v]tL / df}/L kfng u/L lgof{t u/]df lgof{t a/fa/sf] /sd ga9\g] u/L

c;n shf{sf] lwtf] ;'/If0fsf cfwf/df aflif{s ! k|ltzt Aofhb/df k'g/shf{ pknAw u/fOg]

5 .

-u_ blnt, hghflt, pTkLl8t, dlxnf, ljkGg ju{ tyf ;d'bfosf JolQmåf/f ;+rflnt ;fgf Joj;fodf

k|bfg ul/Psf] c;n shf{sf] lwtf] ;'/If0fdf jflif{s !=) k|ltzt Aofhb/df k'g/shf{ pknAw

u/fOg] 5 .

-3_ ljz]if k'g/shf{ ;'ljwf pkof]u ubf{sf] cjlwdf a}+s tyf ljQLo ;+:yfx?n] ;DalGwt C0fLaf6

jflif{s $=% k|ltzteGbf a9L Aofh lng kfpg] 5}gg\ .

368

-#_ lgof{t k'g/shf{

-s_ lgof{t Joj;foL kmd{÷sDkgLnfO{ lgof{t ;DaGwL sfuhftsf] 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{ pknAw u/fOg] 5 .

-v_ lgof{t k'g/shf{ ;'ljwf pkof]u ubf{sf] cjlwdf a}+s tyf ljQLo ;+:yfx?n] ;DalGwt C0fLaf6

jflif{s $=% k|ltzteGbf a9L Aofh lng kfpg] 5}gg\ .

-u_ lgof{t cGtu{t ljb]zaf6 ljb]zL d'b|f cfDbfgL ePsf] cg'udg ;DalGwt a}+s tyf ljQLo ;+:yfn]

ug'{ kg]{5 . ;fy} o:tf] e'QmfgL k|fKt ePsf] ldltn] rf/ sfo{lbgleq k'g/shf{sf] ;fFjf tyf Aofh

Psd'i6 ?kdf e'QmfgL ug'{ kg]{5 .

-3_ lgof{t k'g/shf{sf] xsdf Deemed Exporter eO{ pTkfbg sfo{df ;d]t ;+nUg ePsf] v08df

pTkfbg sfo{df lnPsf] shf{ jf lgof{tsf] nflu lnPsf] shf{ dWo] s'g} Ps txsf] shf{df dfq

lgof{t k'g/shf{ pknAw u/fOg] 5 .

-$_ ;fgf tyf demf}nf pBddf k'g/shf{

-s_ kl/of]hgf shf{sf] ?kdf ;fgf tyf demf}nf pBdx?df a}+s tyf ljQLo ;+:yfaf6 k|jflxt ¿ !)

nfv;Ddsf] c;n shf{sf] lwtf] ;'/If0fdf aflif{s %=) k|ltzt Aofhb/df k'g/shf{ ;'ljwf

pknAw u/fOg] 5 .

-v_ o:tf] k'g/shf{ ;'ljwf pkof]u ubf{sf] cjlwdf a}+s tyf ljQLo ;+:yfx?n] ;DalGwt C0fLaf6

!)=) k|ltzteGbf a9L Aofh lng kfpg] 5}gg\ .

-$s_ pRr ul/aL /x]sf afh'/f, sflnsf]6, aemfª, x'Dnf, bfr'{nf, h'Dnf, 8f]6L, c5fd, d'u' / a}t8L u/L !)

lhNnfx? tyf g]kfn ;/sf/sf] ah]6 jQmJodf pNn]v eP adf]lhd ul/aLsf] uxgtf t'ngfTds ?kdf

a9L ePsf k;f{, af/f, /f}tx6, ;nf{xL, dxf]Q/L, wg'iff, l;/fxf / ;Kt/Lsf] cg';"lr @#=% df pNn]lvt

blIf0fL ;LdfjtL{ If]qsf ufpF ljsf; ;ldlt / gu/kflnsfx?df s[lif tyf ;fgf Joj;fodf cfwfl/t

cfod"ns lqmofsnfknfO{ k|f]T;flxt ug{ a}+s tyf ljQLo ;+:yfxaf6 k|jfx ePsf] ?= kfFr nfv ;Ddsf]

shf{df o; a}+saf6 ! k|ltzt Aofhb/df ljz]if k'g/shf{ ;'ljwf pknAw u/fOg]5 . o:tf] shf{df a}+s

tyf ljQLo ;+:yfn] a9Ldf $=% k|ltzt;Dd dfq Jofhb/ lng ;Sg]5g\ .Æ

-%_ k'g/shf{sf zt{x?

-!_ ?U0f pBf]unfO{ k|jfx x'g] k'g/shf{ afx]s cGo k'g/shf{ ;'ljwf c;n shf{sf] lwtf]df k|bfg

ul/g] 5 .

-@_ o; a}+saf6 k|jfx x'g] s'n k'g/shf{ ;'ljwfsf] ;Ldf a}+s tyf ljQLo ;+:yfsf] k|fylds k'FhLsf]

clwstd @% k|ltzt eGbf a9L x'g] 5}g .

-#_ k'g/shf{ ;'ljwf pkof]u ug]{ a}+s tyf ljQLo ;+:yfn] k'g/shf{ jfkt o; a}+ssf] gfddf

tf]lsPsf] 9fFrfsf] td;'s ul/lbg' kg]{5 .

-$_ k'g/shf{ ;'ljwfdf tf]lsPsf] e'QmfgL cjlw cl3 g} k'j{–e'QmfgL x'g ;Sg] 5 . k'g/shf{{

e'QmfgL ubf{ ;fFjf / Aofh ;lxt e'QmfgL ug'{ kg]{5 . o; a}+sn] C0fL a}+s jf ljQLo ;+:yfsf]

vftf vr{ -Debit_ u/L /sd c;'n pk/ ug{ ;Sg] 5 . tf]lsPsf] cjlwdf ;fjfF÷Aofh c;'n

pk/ x'g g;s]df tLg k|ltzt k]gfn Aofhb/ sfod u/L c;'n ul/g] 5 .

-%_ k'g/shf{sf] cjlw a9Ldf Ps jif{sf] x'g]5 . Ps k6s lnPsf] k'g/shf{ r'Qmf ul/;s]kl5 dfq

k'gM k'g/shf{ dfu ug{ ;lsg]5 .

-^_ k'g/shf{ ;'ljwf k|fKt ul//x]sf a}+s tyf ljQLo ;+:yfx?n] k'g/shf{sf] dfl;s ljj/0f dlxgf

;dfKt ePsf] ldltn] !% lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .

#!= Electronic Cheque Clearing ;DaGwdf

o; a}+saf6 Ohfhtkqk|fKt a+}s tyf ljQLo ;+:yfx?sf] nflu g]kfn lSnol/Ë xfp;n] k]z u/]sf] Nepal

Electronic Cheque Clearing (ECC) Rule Book, Nepal Electronic Cheque Clearing (ECC) Operating

369

Rule / Cheque Standard & Specification nfu" ug]{ / g]kfn lSnol/Ë xfp; lnld6]8sf] lgodg, lg/LIf0f,

sf/f]af/sf ;DaGwdf b]xfosf] lgodg hf/L ul/Psf] 5 .

-!_ ECC sf] sf/f]af/ ;lsP kZrft ;]6nd]G6sf nflu ECC Rule Book df h'g';'s} s'/f n]lvPsf] ePtf

klg g]kfn lSnol/Ë xfp; lnld6]8n] On]S6«f]lgs dfWodaf6 a}+s tyf ljQLo ;+:yfx¿sf] vr{ jf

hDdf ug]{ /sdsf] clGtd ;f/f+z (Net Clearing Position) o; a}+ssf] a}+lsË sfof{nodf k7fpg]

;DaGwdf lgDg kfFr ;qx¿nfO{ dfq ;~rfng ug]{ M–

♥@)&@ c;f]h ! ut] eGbf cl3 lvlrPsf r]sx? c;f]h dlxgfel/ ;f]daf/ / ljxLaf/ xKtfsf] b'O{ lbg dfq

lSnol/Ë x'g] / ;f] kZrft lSnol/Ë gx'g] .

♣ u|fxssf] cg'/f]wdf dfq lSnol/Ë x'g] .

-@_ ECC sf/f]af/sf] vr{ jf hDdf /sdsf] clGtd ;f/f+z (Net Clearing Position) o; a}+sdf cfPkl5

;DalGwt ;b:ox¿sf] vftfdf vr{ jf hDdf (Debit or Credit) ug]{ l;nl;nfdf sy+sbflrt vftfdf /sd

ck'u ePdf ;f]sf] Joj:yf ug{ o; a}+såf/f a}+s tyf ljQLo ;+:yfx¿sf nflu lx;fa ldnfg lbg

(Business Settlement Day) sf nflu k|rlnt a}+sb/ cg'?k Aofh lnO{ /sd k"lt{ ug]{ Joj:yf sfod ug]{

/ ;f] sf] ef]lnkN6 clgjfo{ ?kdf lx;fa ldnfg ug'{kg]{ . sy+sbflrt lx;fa ldnfg x'g g;s]sf] v08df

bf];|f] lbg a}+sb/sf] bf]Aa/, t];|f] lbgb]lv t]Aa/ a}+s b/sf b/n] xhf{gf nufpg] .

-#_ ECC k"0f{ ;~rfngdf cfPkl5 o; a}+ssf] a}+lsË sfof{nodf e'QmfgL tyf lx;fa ldnfg s]Gb|

(Payment & Settlement Centre) v8f u/L cfjZostf cg';f/ ;f] sfof{non] Payment &

Settlement ;DaGwL sfo{sf] ;'kl/j]If0f ug]{ .

-$_ On]S6«f]lgs r]s lSnol/Ë k"0f{ ?kdf ;+rfngdf cfO;s]sf] x'Fbf a}+s tyf ljQLo ;+:yfx?n]

u|fxsnfO{ r]s hf/L ubf{ MICR r]s dfq hf/L ug'{kg]{ 5 . u|fxs;Fu ePsf k'/fgf (Non–

MICR) r]ssf] lSnol/Ë @)&@ ebf} d;fGt;Dd k"j{jt\ ?kdf x'g] / ;f] kZrft MICR r]ssf] dfq lSnol/Ë x'g] Joj:yf ldnfOPsf] xF'bf ;f]xL adf]lhd ug'{ u/fpg' x'g of] lgb]{zg

hf/L ul/Psf] 5 . @)&@ c;f]h ! ut] eGbf cl3 lvlrPsf Non–MICR r]sx? @)&@

c;f]h d;fGt;Ddsf nflu ;f]daf/ / laxLaf/ u/L xKtfsf] b'O{ lbg dfq NCHL ECC

k|0ffnLdf Non Standard Session dfkm{t lSnol/Ë x'g] Joj:yf ldnfOPsf]5 . ;fy}, of]

Joj:yfsf ;DaGwdf a}+s tyf ljQLo ;+:yfx?n] cfkm\gf u|fxsx?nfO{ ;';'lrt ug]{ Joj:yf

;d]t ldnfpg' kg]{5 .

-%_ plNnlvt Nepal ECC Rule Book, Nepal ECC Operating Manual, and Cheque Standard &

Specification df o; a}+saf6 cfjZostf cg';f/ ;+zf]wg x'g ;Sg] .

-^_ @)&) a}zfv ! ut] b]lv g]kfn /fi6« a}+ssf] jflif{s Sofn]08/ cg';f/sf /fli6«o ljbf, pkTosf leq

/ aflx/ x'g] ljbfsf lbgx? Affx]ssf cGo lbgdf dfq o; a}+saf6 clGtd lx;fa ldnfg x'g] .

-&_ plNnlvt Nepal ECC Rule Book, Nepal ECC Operating Manual / Cheque Standard &

Specification o;};fy ;+nUg 5 .

lSnol/Ë ;q Net Clearing Position

k|fKt ug]{ ;do

;]6nd]G6 x'g] ;do

lgoldt lSnol/Ë ;q (Regular Clearing Session) lbpF;f] #M)) ah] lbpF;f] #M!) ah]

k'/fgf 9fFrfsf r]s÷8«fˆ6 lSnol/Ë ;q ♥

(Non-Standard Cheque/Draft Clearing Session) lbpF;f] #M)) ah] lbpF;f] #M!) ah]

klxnf] PS;k]|; lSnol/Ë ;q ♣

(First Express Clearing Session) laxfg !!M#) ah] laxfg !!M$) ah]

bf]>f] PS;k]|; lSnol/Ë ;q ♣

(Second Express Clearing Session) lbp;f] !@M#) ah] lbp;f] !@M$) ah]

t]>f] PS;k]|; lSnol/Ë ;q ♣

(Third Express Clearing Session) lbp;f] !M#) ah] lbp;f] !M$) ah]

370

-*_ On]S6«f]lgs r]s lSnol/Ë ;DaGwL Joj:yf cGtu{t hf/L Cheque Standard and Specification df

h'g;'s} s'/f n]lvPsf] ePtf klg a}+s tyf ljQLo ;+:yfx?n] MICR r]s 5kfO{ u/L k|of]udf

NofpFbf MICR Code Line df Cheque Serial Number / Bank Code afx]ssf c? Field x?

clgjfo{ x'g] 5}g .

#@= ljb]zL d'b|fsf] r]s lSnol/Ë ;DaGwdf

g]kfn lSnol/Ë xfp;af6 ldlt @)^*.(.!$ b]lv On]S6«f]lgs r]s lSnol/Ë cGtu{t ljb]zL d'b|fsf] r]s

lSnol/Ë x'g] ePsf] x'Fbf pQm ldltb]lv ljb]zL d'b|fsf] r]s lSnol/Ësf] sf/f]af/ ;f]xL lSnol/Ë xfp;

dfkm{t ug{'÷u/fpg' kg]{5 . g]kfn lSnol/Ë xfp;sf] ;b:otf lnO{ g;s]sf a}+s tyf ljQLo ;+:yfx?sf]

xsdf xfnnfO{ k'j{jt Joj:yf cg'?k r]s lSnol/Ë ul/g] 5 .

##= g]kfnL d'b|fsf] r]s lSnol/Ë ;DaGwdf

-!_ g]kfn lSnol/Ë xfp; ln= af6 ldlt @)^*.!@.@& ut] b]lv On]S6«f]lgs dfWodaf6 g]kfnL d'b|fsf]

r]s lSnol/Ë x'g] ePsf] x'Fbf pQm ldltb]lv g]kfnL d'b|fsf] r]s lSnol/Ësf] sf/f]af/ ;f]xL lSnol/Ë

xfp; dfkm{t ug{'÷u/fpg' kg]{5 .

-@_ g]kfn lSnol/Ë xfp; ln= sf] ;b:otf lnO{ g;s]sf a}+s tyf ljQLo ;+:yfx?sf] xsdf csf]{

Joj:yf geP;Dd k'j{jt Joj:yf cg'?k r]s lSnol/Ë ul/g] 5 .

#$= ljleGg kqklqsfx?df sd z'Nsdf a}+s Jofn]G; ;l6{lkms]6 pknAw u/fOg] 5 egL lj1fkg k|sflzt x'g]

u/]sf] / o:tf] sfo{ k|rlnt sfg'g adf]lhd o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx? afx]s

cGo JolQm jf ;+:yfn] ug{ gkfpg] Joj:yf /x]sf] x'Fbf a}+s tyf ljQLo ;+:yfx?n] cfˆgf u|fxsx?nfO{ o;

lsl;dsf] lj1fkg k|sflzt u/L a}+s Aofn]G; ;l6{lkms]6 pknAw u/fpg] sfo{ gug]{÷gu/fpg] Joj:yf ug{

of] lgb]{zg hf/L ul/Psf] 5 . olb o;/L lj1fkg k|sfzg u/fO{ Aofn]G; ;l6{lkms]6 hf/L ug]{ u/fpg]

sfo{df a}+s tyf ljQLo ;+:yfx? k|ToIf jf ck|ToIf ?kdf ;+nUg /x]sf] kfOPdf g]kfn /fi6« a}+s P]g,

@)%* adf]lhd sf/jfxL x'g]5 .

#%= vftf /f]Ssf÷km's'jf ;DaGwL ;'rgf÷lgb]{zg j]j;fO6af6 x]/L ug]{÷u/fpg] ;DaGwdf

Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfx?df /x]sf JolQm÷kmd{÷sDkgL÷;+3 ;+:yfx?sf] vftf /f]Ssf÷km's'jf

;DaGwL ;'rgf÷lgb]{zgnfO{ o; a}+ssf] j]e ;fO6 http://bfr.nrb.org.np/acstatus df /flvg] Joj:yf

/x]sf] 5 . pQm Website df /flvg] ;'rgf÷lgb]{zgdf a}+s÷ljQLo ;+:yfx?sf] kx'Frsf nflu User ID /

Password a}+s tyf ljQLo ;+:yf lgodg ljefuaf6 k|bfg ug]{ Joj:yf ePsf]n] ;DalGwt ;+:yfn] To:tf]

User ID / Password lnO{ o; a}+ssf] j]j;fO6sf] pQm 7]ufgfdf /flvg] ;'rgf÷lgb]{zgnfO{ cflwsfl/s

dfgL sfo{jfxL ug'{kg]{5 . ;f] ;DaGwdf ôfS; tyf kqfrf/ gul/g] / j]j;fO6df ePsf] ;'rgf cg';f/sf]

sfdsf/jfxL gePdf ;DalGwt a}+s÷ljQLo ;+:yf g} lhDd]jf/ /xg] 5g\ .

#^= a}+s tyf ljQLo ;+:yf Ps cfk;df ufEg] ufleg] k|flKt k|of]hgsf nflu ;DklQ tyf bfloTjsf] d"NofÍg

;d]tsf] cfwf/df to ePsf] ;]o/ d'No cg'kft (Swap Ratio) sf sf/0f km/s x'g cfPsf] art

(Surplus) /sdnfO{ afF8kmfF8 gu/L ;f]em} k'FhLut hu]8fsf]ifdf /fVg' kg]{5 / To:tf] k'FhLut hu]8fsf]ifdf

/x]sf] /sdaf6 Ohfhtkqk|fKt ;+:yfn] gub nfef+z afF8\g kfpg] 5}gg\ .

#&= ca pk|fGt g]kfn /fHol:yt a}+ssf zfvf÷sfof{nox?n] cfkm";Fu a9L ePsf] /sd l8kf]lh6 ug{ km08

6«fG;km/ ubf{ tyf cfkm"nfO{ /sdsf] cfjZos k/L e'QmfgL lng' kbf{ o; a}+ssf kfos kg]{ jf glhssf

sfof{nox? jf o; a}+sn] gf]6sf]if /fv]sf cGo a}+ssf kfos kg]{ jf glhssf sfof{nox?df dfq To:tf]

l8kf]lh6 ug]{ / ;f]xL sfof{nox?af6 dfq e'QmfgL lng] sfo{ ug{' kg]{5 . o;} u/L gf]6sf]if /x]sf a}+s

zfvfx?n] ;d]t cGo a}+ssf zfvf÷sfof{nox?nfO{ ;/n, ;xh / ;'ne tl/sfaf6 l8kf]lh6 ul/lbg] /

e'QmfgL lbg] ;'ljwf pknAw u/fpg' kg]{5 .

t/ oyf]lrt ;'/Iff Joj:yf u/L s]b|Lo sfof{nosf] k'j{ :jLs[lt lnO{ a}+ssf zfvf÷sfof{nox?n] glhsdf

/x]sf cfˆg} jf cGo a}+ssf zfvf÷sfof{nox? aLr cGt/ zfvf÷a}+s sf/f]af/ ug{ pko'{Qm Joj:yfn] afwf

k'¥ofPsf] dflgg] 5}g .

#*= cd]l/sL sfg'g Foreign Account Tax Compliance Act (FATCA), 2010 cg';f/ u}/ cd]l/sL ljQLo

;+:yfx?n] cd]l/sL s/bftf / pgLx?sf] :jfldTj ePsf lgsfox?sf] sf/f]af/sf] ljj/0f cd]l/sL cfGtl/s

/fhZj ;]jfnfO{ hfgsf/L u/fpg' kg]{ Joj:Yff /x]sf] 5 . pQm sfg'g cg';f/ sf/f]af/sf] hfgsf/L u/fpg]

371

lgsfox?df o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx? ;d]t kg]{ x'Fbf lt ;+:yfx?n] sf/f]af/sf]

ljj/0f cfbfg k|bfg ug{ g]kfn ;/sf/n] cd]l/sL ;/sf/;Fu cGt/;/sf/L ;Demf}tf -Inter-Governmental

Agreement) ug'{kg]{ Joj:yf /x]sf] 5 . t/, g]kfn ;/sf/n] o; ;DaGwdf cGt/;/sf/L ;Demf}tf

ul/g;s]sf] cj:yfdf j}slNks Joj:yf ;/x a}+s tyf ljQLo ;+:yfx?n] cd]l/sL cfGtl/s /fhZj ;]jfsf]

j]e;fO{6 www.irs.gov/fatca-registration df btf{ eO{ cd]l/sL s/bftfx?sf] vftf ;DaGwL ljj/0f

pknAw u/fpg' kg]{ x'Fbf ;f]xL adf]lhd ug{'÷u/fpg' kg]{5 . o; lgb]{zg adf]lhd cd]l/sL cfGtl/s /fhZj

;]jfnfO{ vftf ;DaGwL ljj/0f pknAw u/fpFbf ;DalGwt ;+:yfn] cfˆgf ;DalGwt u|fxssf] lnlvt ;xdlt

lnO{ ;'rgf k|bfg ug]{ Joj:yf ldnfpg' kg]{5 .

#(= a}+s tyf ljQLo ;+:yfx?df u|fxsx?n] gub jf r]saf6 vftfdf /sd hDdf ubf{ ;f]sf] System Printed

k|df0f ef}r/df @)&# ;fpg ! b]lv clgjfo{ ?kdf pNn]v ug]{ Joj:yf ldnfpg' kg]{ 5 .

$)= ;kmf gf]6 gLlt sfof{Gjog ;DaGwdfM

o; a}+ssf] d'b|f Joj:yfkg ljefuaf6 ;kmf gf]6 gLlt sfof{Gjog ;DaGwdf hf/L ul/Psf] kl/kq adf]lhd

a}+s tyf ljQLo ;+:yfx?n] ;kmfgf]6 gLlt sfof{Gjog ug]{ Joj:yf ldnfpg'kg]{5 .

$!= k|fs[lts k|sf]k nufotsf 36gfx?n] ljQLo k|0ffnLsf] Jofj;flos lg/Gt/tfdf kfg{ ;Sg] k|lts'n c;/nfO{

Go"lgs/0f ug{ o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?n] @)&@ r}t d;fGt leq Contingency Management

Framework tof/ kf/L nfu" ug'{ kg]{5 .

$@= ;~rfng hf]lvd sd ub}{ u|fxsx?nfO{ a+}lsË ;]jf k|of]udf ;'/Iffsf] k|Tofe"lt lbnfpg a}+s tyf ljQLo

;+:yfx?n] xfn k|of]udf NofPsf 8]la6, qm]l86, lk|k]8 nufotsf Magnetic Strip Card nfO{ @)&@ c;f]h leq

Chip Based Card n] k|lt:yfkg ug'{kg]{5 .

$# Ohfhtkqk|fKt ;+:yfn] ljB'tLo sf/f]af/ P]g, @)^# adf]lhd a}+lsË sf/f]af/df Digital Signature sf]

k|of]u ug{ ;Sg]5 .

$$= vf/]hL / jrfpm


PsLs[t lgb]{zg, @)&# sf] ljljw ;DaGwL Joj:yf O=k|f=lgb]{zg g+= @#÷)&# af6 hf/L ul/Psf] lgb]{zg

tyf ;f] kZrft ldlt @)&$ ;fpg ( ut] ;Dd hf/L ePsf pko{'Qm ljifo;Fu ;DalGwt ;Dk"0f{

kl/kqx? .



b|i6JoM PsLs[t lgb]{zgsf] ljljw Joj:yf ;DaGwL lgb]{zgdf o; cl3 ;dfj]z ePsf sfnf];"rL ;DaGwL

sf/jfxL / km's'jf ;DaGwL lgb]{zg÷kl/kq tyf cg';"rLx?, Tamil Rehabilitation Organization (TRO)

;DaGwL kl/kq tyf ;f] ;DaGwL cg';"rLx?, ;xsf/L / ljQLo dWo:ytf ug]{ u}/ ;/sf/L ;+:yfx?nfO{

hf/L lgb]{zg Pjd\ Psk6s dfq k|of]udf cfO{ k|efj ;dfKt x'g] vfnsf kl/kqx? o; lgb]{zgaf6 x6fO{

;DalGwt k'j{ kl/kq÷lgb]{zgx? -o; a}+ssf] Website: www.nrb.org.np sf] Archive df ;d]t pknAw

ePsf]_ af6} nfu" x'g] Joj:yf sfod ul/Psf] 5 .

http://www.nrb.org.np/

372

cg';"rL @#=!

k'g/shf{ td;'ssf] gd"gf

lnlvtd wgLsf gfd sf=lh= sf=d=g=kf= j8f g+= !! yfkfynLl:yt g]kfn /fi6« a}+s, a}lsË sfof{no cfu] ;f] /sd C0f lng]

C0fLsf] gfd ========, s]Gb|Lo sfof{no /x]sf]================ a}+s÷ljQLo ;+:yf lnld6]8n] g]kfn /fi6« a}+saf6 k'g/shf{ k|bfg ug{]

;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf $( n] u/]sf] Joj:yf cGtu{t g]kfn /fi6« a}+s;Fu cfhsf ldltdf ?= ============

==========-cIf/]kL ================================================ ============== dfq_ shf{ lnPsf] 7Ls ;fFrf] xf] . pQm shf{ lnPsf] /sd

afkt C0fLn] cfˆgf] lgDg adf]lhdsf] u|fxs C0fLnfO{ k|jfx u/]sf] shf{ dWo] ;+nUg ljj/0f cg';f/sf] shf{ / k'g/shf {sf]

nflu o; a}+snfO{ n]lvlbPsf] td;'s k'g/shf{ ;'ljwfsf] nflu lwtf] ;'/If0fsf] ?kdf /flvlbPsf 5f}+ . tkl;n adf]lhdsf] lwtf]

;'/If0fdf /flvPsf] shf{sf] ljj/0f tyf zt{x? / o; ;DaGwdf g]kfn /fi6« a}+saf6 hf/L ljBdfg gLltut Joj:yf tyf g]kfn

/fi6« a}+sn] ;do ;dodf tf]s]sf] zt{÷dfkb08 kfngf ug]{5f}F . zt{x? kfngf gu/]df pQm lwtf] tyf C0fL a}+ssf] cGo rn–

crn ;DklQ ;d]taf6 pQm /sd c;'n u/L lng' egL a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltsf] lg0f{o÷;xdlt ;d]t

/x]sf]n] g]kfn /fi6« a}+s, a}+lsË sfof{no, yfkfynL, sf7df8f}+df a;L of] td;'s n]vL wgL g]kfn /fi6« a}+sdf r9fof}+ .

tkl;n

s= lwtf]sf] ljj/0f

kl/of]hgfsf] gfd lwtf] ;'/If0fdf /flvPsf] shf{sf] ljj/0f g]kfn /fi6« a}+saf6 k|fKt k'g/shf{

v= zt{x?M

1. a9Ldf ^ dlxgf cjlwsf nflu dfq of] k'g/shf{ ;'ljwf k|bfg ul/Psf] 5 .

2. k'g/shf{ afkt wgL a}+snfO{ jflif{s ;os8f == k|ltztsf b/n] Aofh;lxt Psd'i6 ?kdf ;fFjf Aofh a'emfpg' kg]{5 .

3. k'g/shf{ dfu ubf{ ;DalGwt a}+sn] shf{df lnPsf] Aofhb/ o; a}+sn] tf]s]sf] Aofhb/df a9Ldf === k|ltzt;Dd yk

Aofh sfod ug{ ;Sg]5 .

4. lgwf{l/t ;doleq k'g/shf{ e'Stfg gu/]df # k|ltzt k]gfn Aofhb/ nfUg] 5 . g]kfn /fi6« a}+sn] C0fL a}+s jf ljQLo

;+:yfsf] vftf vr{ -Debit_ u/L /sd c;'n pk/ ug{ ;Sg]5 .

5. k'g/shf{ pkef]u u/]sf a}+s tyf ljQLo ;+:yfx?n] ;fFjf÷Aofh e'StfgL Dofb ;dfKt ePsf] lbg

;f] /sd e'StfgL gu/]df g]kfn /fi6« a}+sl:yt ;DalGwt ;+:yfsf] h'g;'s} vftf vr{ n]vL shf{ c;'npk/ ul/ lng /

;f] sf] vr{ ug]{ clVtof/L g]kfn /fi6« a}+snfO{ lbOPsf] 5 . o;df kl5 s'g} ph'/L jf bfjL ul/g] 5}g .

6. lwtf]sf] ?kdf g]kfn /fi6« a}+snfO{ lbOPsf] td;'sdf plNnlvt shf{sf] hf]lvdtf nufot ;a} lhDd]jf/L ;DalGwt

a}+s÷ljQLo ;+:yfs} x'g]5 .

7. C0fL a}+sn] lwtf] :j?k /fv]sf] td;'sdf pNn]v ePsf] u|fxssf] rn–crn dfn a:t' / g]kfn /fi6« a}+saf6 shf{ lnO{

nufgL u/]sf] pBf]u tyf Joj;fo ;d]tsf] g]kfn /fi6« a}+sn] h'g;'s} avt lg/LIf0f ubf{ pknAw u/fpg' kg]{5 .

8. g]kfn /fi6« a}+sn] k|bfg u/]sf] k'g/shf{ ;'ljwfsf] ;DaGwdf ;do ;dodf ljj/0f dfu]sf] avt tf]lsPsf] Dofbleq

C0fL a}+sn] pknAw u/fpg' kg]{5 .

9. lwtf] ;'/If0fdf lnOPsf] ;'/If0fdf klxnf] bfjL (First Charge) g]kfn /fi6« a}+ssf] x'g]5 .

10. C0f k|of]u ;DaGwdf o;};fy ;+nUg gLltut zt{ tyf dfkb08x? kfngf ug]{ k|lta4tf JoQm ul/Psf] 5 . ;f] adf]lhd

gu/]df k|rlnt g]kfn /fi6« a}+s P]g, @)%* tyf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# cg';f/ ;hfo ePdf

d~h'/L 5 .

11. zt{ / dfkb08df cfjZostf cg';f/ g]kfn /fi6« a}+sn] kl/dfh{g jf ;+zf]wg ug{ ;Sg]5 .

g]kfn /fi6« a}+ssf] tk{maf6 clVtof/k|fKt JolQm =========a}+s÷ljQLo ;+:yfsf] tk{maf6 clVtof/k|fKt JolQm

b:tvt M b:tvt M

gfd M gfd M

kb M 5fkM kb M 5fk M

ljefu÷sfof{no M ljefu÷sfof{noM

Olt ;Dat\ @) == ;fn ============ dlxgf =======ut] /f]h ======= z'ed\

373

cg';"rL @#=@

shf{ ljj/0f

qm=;+= C0fLsf] gfd shf{

zLif{s

shf{ k|jfx

ldlt

e'QmfgL

ldlt

shf{

juL{s/0f

shf{

/sd

;'/If0fsf]

ljj/0f

;fwf/0f k'g/shf{sf] nfluM

lgof{t k'g/shf{sf] nflu

ljz]if k'g/shf{sf] nflu

cGo k'g/shf{sf] nflu

dfly plNnlvt ljj/0fx? 7Ls ;fFrf] xf], em'7f 7x/] sfg'g adf]lhd ;xF'nf a'emfpFnf . sy+sbflrt

lwtf]df /fv]sf] c;n shf{x? lgliqmo shf{df kl/0ft eP ;f] sf] hfgsf/L g]kfn /fi6« a}+snfO{

pknAw u/fO{ ;f] sf] ;§fdf csf]{ c;n shf{ ;'/If0fsf ?kdf pknAw u/fpg] k|lta4tf JoSt

ub{5f}+ .

========= a}+s÷ljQLo ;+:yfsf] tk{maf6

b:tvt M

gfd M

kb M

5fkM

ljefu÷sfof{no M


374

cg';"rL @#=#

-k'g/shf{ ;'ljwf pkof]u ug]{ ;DalGwt a}+s÷ljQLo ;+:yfsf] n]6/Kof8df_

k'g/shf{ ;'ljwfsf] nflu k|lt1fkq -Promissory Note_ sf] gd"gf

======================, s]Gb|Lo sfof{no /x]sf] ======================= a}+s÷ljQLo ;+:yf lnld6]8n] g]kfn /fi6« a}+s P]g,

@)%* sf] bkmf $(= n] u/]sf] Joj:yf cGtu{t g]kfn /fi6« a}+saf6 cfhsf ldltdf ?= ============ ========== -

cIf/]lk ================================================ ============== dfq_ k'g/shf{ ;'ljwf k|fKt u/]sf] 7Ls ;fFrf] xf] . g]kfn

/fi6« a}+s jf ;f] a}+sn] cfb]z u/]sf] kIfnfO{ dfu]sf] ;dodf =========== k|ltzt jf g]kfn /fi6« a}+sn] tf]s]sf]

Aofhb/n] x'g cfpg] Aofh /sd / ;fjfF /sd ?= ============ ========== -cIf/]kL

================================================ ============== dfq_ ltg{ a'emfpg ======================= a}+s÷ljQLo ;+:yf

lnld6]8 sj'n ub{5 / dfu u/]sf] avt glt/]df jf ga'emfPdf g]kfn /fi6« a}+sn] h'g;'s} tl/sfn] c;'npk/ u/L

lnPdf o; a}+s÷ljQLo ;+:yfsf] dGh'/L 5 egL ;f] ;+:yfsf] tkm{af6 clVtof/k|fKt d÷xfdL of] k|lt1fkqsf]

lnvtdf b:tvt ub{5'÷5f}+ .

=========a}+s÷ljQLo ;+:yfsf] tk{maf6 clVtof/k|fKt JolQm

b:tvt M

gfd M

kb M

;+:yfsf] 5fk M

ljefu÷sfof{no M


375

cg';"rL @#=$

ldltM @)&== . == . ==


g]kfn /fi6« a}+s,

=====================;'kl/j]If0f ljefu,

sf7df08f}+ .

ljifoM k'g/shf{sf] dfl;s ljj/0f .*

dxf]bo,

To; ljefusf] k=;+= =============== ================== ldlt =============== =================df hf/L

kl/kqn] u/]sf] Joj:yf cg';f/ o; ;+:yfnfO{ pknAw ePsf] k'g/shf{ tyf ;f] k'g/shf{ ;'ljwfaf6

ljleGg If]q÷zLif{sdf k|jfx ePsf] shf{sf] dfl;s ljj/0f b]xfo adf]lhd /x]sf] 5 .

shf{sf] ljj/0f

qm=;+= C0fLsf]

gfd

shf{

zLif{s

shf{ k|jfx

ldlt

shf{ efvf

gf£g] ldlt

shf{sf]

aSof}tf

k'g/shf{ ljj/0f s}lkmot

lnPsf] ldlt /sd

* dlxgf ;dfKt ePsf] !% lbgleq k]z ug]{ .

===================== a}+s÷ljQLo ;+:yfsf] tk{maf6

b:tvt M

gfd M

kb M

5fk M

ljefu÷sfof{no M

376

cg';"rL @#=%

ufpF ljsf; ;ldlt tyf gu/kflnsfsf] ;"rL

lhNnf UffpF ljsf; ;ldlt tyf gu/kflnsf

k;f{ uf=la=;=

cd/k66L, le:jf, wf]/], 3f]8fbf}8f lkk/f, hod+unk'/, hfgsL6f]nf, emf}jfu'7L, dxfb]jk66L,

nfxfj/ys/L, lj>fdk'/, ldhf{k'/, lgd{na:tL, k|;f}gL ef7f, lk8f/Lu'7L, ;a}7jf, ;demf}tf, 7f]/L

nufotsf l;dfjtL{ uf=la=;=x?

af/f gu/klnsf

l;d|f}gu+9 gu/kflnsf

uf=la=;=

a8sLkm'njl/of, auxL, a;Gtk'/, a]Nbf/L, a]gf}nL, a/}gLof, la>fdk'/, 5tjf, lem6s}of blIf0f,

sjxLuf]9, srf]jf{, dl6cjf{, ksl8of lrsgL, lkk/kftL kr{/f}jf nufotsf l;dfjtL{ uf=la=;=x?

/f}tx6 gu/klnsf

uf}/ gu/kflnsf

uf=la=;=

cf}/}of, aGhf/xf, a|Xdfk'/, hf]xjf, nIdLk'/ a]nlj5jf, dl7of, g/sl6ofu'+7L, /fhb]jL, /fdk'/vfk,

;/d'hjf nufotsf l;dfjtL{ uf=la=;=x?

;nf{xL gu/klnsf

dn+ujf gu/kflnsf

uf=la=;=

cgf{xf, axfb'/k'/, anf/f, af/f pWof]/0f, a]NjfhAbL, ef8;/, xlycf}n, v'6fgf, dw'agL, gf/fo0fk'/,

gf]s}njf, k;f{, ;+u|fdk'/, ;qmf}n, l;d/f lqe'jggu/ nufotsf l;dfjtL{ uf=la=;=x?

dxf]Q/L gu/klnsf

hn]Zj/ gu/kflnsf

uf=la=;=

aygfxf, O6xjf{s§L, u}9fe]6k'/, v}/aGgL, dl6xfgL, g}GxL, k;f{ kt]nL, kf]v/le+9f ;+u|fdk'/,

/3'gfyk'/, ;D;L, ;'uf ejfgL, l;;jf s6}of nufotsf l;dfjtL{ uf=la=;=x?

wg'iff uf=la=;=

a}x]8fa]nf, afNxfuf]7, b]jl8xf, wgf}hL, b'xjL, Ogjf{, O6xjf{, , nudf u9fu'7L, dx'jf -k|v]_,

d'lvofk6L, gu/fOg, 7f9Llememf, t'N;LofxL hJbL nufotsf l;dfjtL{ uf=la=;=x?

l;/xf gu/klnsf

l;/xf gu/kflnsf

uf=la=;=

cf}/xL, jl/ofk§L, xs{§L, Ogjf{, O§f6f/, hfgsLgu/, sRgf/L, nu8L u8LofgL, nu8L uf]9,

gj/fhk'/, zfgx}yf nufotsf l;dfjtL{ uf=la=;=x?

;Kt/L uf=la=;=

cf}/xL, ag}lgof, a]NxL, e'txL, l5Ggd:tf, b]p/L, kmls/f, uf]j/uf9f, em'6sL, sfrg, nfnfk66L,

df}jfxf, /fdgu/, /fdk'/ dNxlgofF, t/xL, ltnf7L nufotsf l;dfjtL{ uf=la=;=x?

377

cg';"rL @#=^

LONG FORM AUDIT REPORT

Of

………………….…………………. LIMITED

For the year ended ….. Ashad 20…

(Corresponding to …..July 20…)

Auditor:

…………………………………

M/s …………………………………

……………………….

378

1. AUDIT APPROACH

1.1 Brief description of the Audit plan with focus on the following areas, at minimum:

• Declaration of Independence of Audit Firm and Members

• Standards followed

• Composition of the audit team

• Audit schedule

1.2 Brief description of the Audit process and procedures

• Audit areas' Risk Assessment

• Audit procedures adapted to mitigate identified Audit Risks

• Quality control mechanism

1.3 Brief description of the Sampling Procedure and sample size

• Sampling methodology

• Sample size

• Use of system based approaches

1.4 Remarks on the execution of audit plan

• Execution of audit and the audit plan

• Problems encountered during the audit, if any

• Limitations of scope of Audit, if any.

2. RISK MANAGEMENT SYSTEMS

Opinion on the following:

2.1 Credit Risk Management Systems

2.1.1 Brief description and comment on the adequacy of credit appraisal systems,

2.1.2 Brief description and comment on the adequacy of credit monitoring systems,

2.1.3 Brief description and comment on the adequacy of the credit recovery systems,

2.1.4 Adequacy of Policies and procedure for Write off of Loans,

2.1.5 Adequacy of Policies, guidelines and Controls over Off Balance Sheet Items,

2.1.6 Comment on the concentrations in the credit and investment portfolio,

2.1.7 Risk Management Committees and their effectiveness,

2.1.8 Overall audit opinion on Credit risk management,

2.2 Market Risk (Interest Rate, Liquidity and Foreign Exchange) Management Systems,

2.2.1 Adequacy of policies, procedures and guidelines for the market risk management,

2.2.2 Adequacy of the system for measuring, monitoring and mitigation of Market risk,

2.2.3 Risk Management Committees and their effectiveness,

2.2.4 Overall audit opinion on Market & liquidity risk management.

2.3 Operational Risk Management System

2.3.1 Adequacy of policies, procedures and guidelines for the Operational risk management.

2.3.2 Adequacy of the system for measuring, monitoring and mitigation of Operational Risk.

2.3.3 Risk Management Committees and their effectiveness

2.3.4 Overall audit opinion on Operational risk management.

379

3. INTERNAL CONTROL SYSTEMS

Opinion on the following areas:

3.1 Effectiveness of the Audit committee

3.2 Effectiveness of the Internal Audit Function

3.3 Rectification of the deficiencies identified in the previous internal and external audit reports

3.4 Adequacy of the controls in Credit operations

3.5 Adequacy of the controls in Treasury operations

3.6 Adequacy of the controls in Branch operations

3.7 Adequacy of control over Nostro Bank Operations

3.8 Adequacy of the controls in procedures related to expenditure

3.9 Adequacy of the control over fixed assets

3.10 Adequacy of the Management Information System (MIS)

3.11 Adequacy of controls over e-banking and Card Operations

3.12 Adequacy of controls in Information Technology and related support functions.

3.13 Effectiveness of the Inter-branch and agency Reconciliation function

3.14 Adequacy of controls to prevent and/or minimize Fraud and forgeries

3.15 Instances of Fraud and Forgery in the review period

3.16 Existence, adequacy & effectiveness of system audit

3.17 Other Control Issues, if any

3.18 Auditors overall assessment of the internal control system

4. COMPLIANCE WITH APPLICABLE RULES AND REGULATIONS

Prevailing Statute, Act, Directive and Regulation, at minimum, in the following areas

4.1 Nepal Rastra Bank Act 2058

State whether the conditions as stipulated in Section 86 of Nepal Rastra Bank Act 2058

prevails, if yes please specify.

4.2 Bank and Financial Institution Act 2063

4.2.1 Whether fees and benefits of Chairman and board members are as specified in

AOA/MOA

4.2.2 Appointment, qualification and benefits of the chief executive

4.2.3 Profit Appropriation to General Reserve

4.2.4 Appropriation to Exchange Fluctuation Reserve

4.2.5 Distribution of Dividend

4.2.6 Whether the activities are within the scope as defined by BAFIA?

4.2.7 Whether prohibited activities are being pursued?

4.2.8 Control & notification of dormant deposit accounts and unclaimed dividend

4.3 Foreign Exchange Rules and Regulations

4.3.1 Whether payments of goods imported and service import are made as per circulars.

4.3.2 Whether deposit accounts of foreign currency are opened and operated as per circulars.

4.3.3 Whether card transactions are done as per circulars.

4.3.4 Whether foreign exchange transactions are properly recorded and reported in a timely

manner.

380

4.3.5 Whether investment in foreign currency are made as per standard approved by the

Board of Directors.

4.3.6 Whether payments of exports are received and reported timely as per circulars.

4.3.7 Whether transactions of Indian currency are made as per circulars.

4.4 Minimum Capital fund (Directive No. 1)

4.4.1 Computation of Core Capital, Supplementary Capital and Capital Fund

4.4.2 Computation of Risk Weighted Assets

4.4.3 Comment on the Capital Plan

4.4.4 Overall opinion on capital adequacy

4.5 Loan Classification and Loan Loss Provisioning (Directive No.2)

4.5.1 Comment on the Assets Quality and Classification

4.5.2 Adequacy of Loan Loss Provisions

4.5.3 Whether the rescheduling/restructuring comply with the provisions of the directive

4.5.4 Loan Loss Provisions in case of restructuring and rescheduling of loans

4.5.5 Loan Classification and loan loss provision in respect of force loans

4.5.6 Loan Classification and loan loss provision in respect of loan against

personal/corporate guarantees

4.5.7 Whether the adjustment and Write back of loan loss provision comply with the

provisions of the directive

4.5.8 Overall opinion on Loan classification & provisioning

4.6 Single Obligor Limit & Sectoral Cedit Limit (Directive No.3)

4.6.1 Bank's procedures to identify a group of related borrowers

4.6.2 Comment on the Facilities in excess of Single Obligor Limits, if any

4.6.3 Loan Loss Provision in case of borrowers availing facilities in excess of the SOL

4.6.4 Review and ratification mechanisms for excessive exposures in respect of sectoral

credit.

4.6.5 Comments on any exceptions on loan to real estate sector.

4.7 Acounting Policy & Format of the Financial Statement (Directive No.4)

4.7.1 Comment on the Consistency of the Accounting Policies and financial reporting

framework.

4.7.2 Recognition of interest income from loans and advances

4.7.3 Reconciliation of Interest Receivable and Interest Suspense

4.7.4 Recognition of other interest, fees and commission and expenses.

4.7.5 Publication of annual accounts and periodical highlights

4.7.6 Non-compliance/deviations in accounting policies followed as compared to prescribed

accounting policies by NRB/Nepal Accounting Standard

4.8 Risk Minimization (Directive No 5)

4.8.1 Mechanisms to minimize liquidity risk

4.8.2 Use of GAP Analysis and other mechanisms to measure and manage interest rate risk

4.8.3 Mechanisms to minimize foreign exchange risk

4.9 Corporate Governance (Directive No.6)

4.9.1 Formulation and implementation of required plans, policies and guidelines

381

4.9.2 Code of conduct of Directors, Chief Executive and Employees

4.9.3 Cases of conflict of interest of Directors, Chief Executive and Employees

4.9.4 Mechanism to identify related parties promoters, directors or senior management.

4.9.5 Lending to directors, chief executive, employees (except as per employee rules) and

their related parties, if any

4.9.6 Level of Corporate governance and compliance of directives related to corporate

governance

4.10 Implementation of Supervisory Findings (Directive No.7)

Auditor's finding on the status of compliance of directions given by NRB based on its onsite

inspections and offsite supervision

4.11 Investments (Directive No.8)

4.11.1 Investments in unlisted companies

4.11.2 Investment in companies with financial interest

4.11.3 Investment in shares of other bank/FIs

4.11.4 Investments arising out of Underwriting Commitments

4.11.5 Investment in shares and debentures exceeding the limits

4.11.6 Review of the investment portfolio

4.11.7 Adequacy of provisioning requirements

4.11.8 Adequacy of investmet adjustment fund requirements

4.12 Reporting Requirements (directive No.9)

Comment upon the reliability of mechanism used for NRB reporting and the accuracy of such

returns

4.13 Sale or Transfer of Promoters Share (Directive No. 10)

4.13.1 Sale or transfer against the statutory requirements

4.13.2 Sale or pledge of promoter shares, during the lock-in period

4.13.3 Where the promoter of the Bank is an entity, unauthorized transfer of ownership of

such entity

4.13.4 Where the promoter of the Bank is an entity, the availability of audited financial

statement of such entity for verification

4.14 Consortium Financing (Directive No.11)

4.14.1 Formation and dissolution of consortium

4.14.2 Fulfillment of the specified duties of lead bank/member bank, where applicable.

4.14.3 Frequency of consortium meetings where it is lead bank/FI

4.14.4 Adherence to the spirits of consortium

4.15 Credit Information and Blacklisting (Directive No.12)

4.15.1 Periodic Submission of information to CIC

4.15.2 Mechanism to obtain required information from borrowers

4.15.3 Credit Information at the time of sanction/renewal/restructuring/rescheduling of

facilities

4.15.4 Recommending defaulted borrower to the CIC for blacklisting

4.15.5 Lending to individual/firm/company included in the blacklist

4.16 Cash Reserve/Statutory Liquidity Requirement (Directive No. 13)

382

4.16.1 Comment on any exceptions on the maintenance of CRR as stipulated by the directive

4.16.2 Comment on any exceptions on the maintenance of SLR as stipulated by the directive

4.17 New Branch/Office Operation (Directive No. 14)

4.17.1 Unauthorized branches/offices/extension counters/remittance counters

4.17.2 Unauthorized transactions

4.18 Interest Rates (Directive No. 15)

4.18.1 Interest rate determination procedures

4.18.2 Mechanism to determine cost of fund, yield on earning assets and interest spread

4.18.3 Publication of interest rates

4.19 Mobilization of Financial Resources (Directive No. 16)

4.19.1 Concentration of deposits

4.19.2 Resource mobilization beyond the limit

4.19.3 Issuance of debenture and other debt instruments

4.20 Deprived Sector Lending (Directive No.17)

4.20.1 Comment on the exceptions observed in the deprived sector lending

4.20.2 Whether the loans classified as deprived sector lending meet the stipulated pre-requisite

conditions

4.20.3 Monitoring mechanism for utilization of deprived sector lending on a half yearly basis

4.21 Merger, Acquisition and Upgradation (Directive No.18)

4.21.1 Fulfillment of the specified requirements for upgradation by the financial institution,

where applicable

4.21.2 Whether the minimum capital, capital structure meet the stipulated pre-requisite

conditions for merger and/or acquisition, where applicable

4.21.3 Trading status of stocks in the stock exchange

4.21.4 Compliance of regulatory provisions on the Merger, Acquisition and Upgradation

including Fit & Proper Test mentioned in BAFIA, 2063 NRB Act, 2058 and Unified

Directives

4.21.5 Overall opinion on Merger, Acquisition and Upgradation

4.22 AML/CFT (Directive No.19)

4.22.1 AML/CFT policies, procedures and practices formulated and followed

4.22.2 Adequacy of mechanism, procedures and documents for customer due diligence

4.22.3 Adequacy of risk based customer classification and monitoring

4.22.4 Mechanism, procedures and documents for customer due diligence

4.22.5 Protection of information and documents, including electronic data, of the customer till

the period stipulated in the Act and regulations

4.22.6 Adequacy of filing and reporting of threshold transactions to Financial Information

Unit (FIU)

4.22.7 Adequacy of filing and reporting of the suspected cases to the internal management and

concerned supervisory authorities. Cases of reporting of money laundering and

suspected financing to terrorism to FIU

4.23 Subsidiary Company (Directive No.20)

4.23.1 Compliance of directives of Investment in shares and other securities of subsidiary(ies).

4.23.2 Adequacy of consolidation of transactions with the subsidiary(ies).

383

4.23.3 Harmonized implementation of policies, procedures and systems of holding company

in the subsidiary(ies).

4.23.4 Transactions not based on competitive market price or unauthorized transactions or

transactions not based on Arm's Length relation.

4.23.5 Overall level of disclosure of Related Party Transactions in the periodic financial

returns.

4.24 E-banking Directives (Directive No.21)

4.24.1 E-banking policies and procedures formulated and followed

4.24.2 Adequacy of security maintained in the e-banking trasactions

4.24.3 Adequacy of conditions on bilateral agreement with agents and third party

4.25 Miscellaneous Directives (Directive No.23)

4.25.1 Whether insurance agency service offered to its clients

4.25.2 Authenticity of computer software used

4.25.3 Preparation of documents in the devnagari script of Nepali language as stipulated in the

directives

4.25.4 Adequacy of security maintained in SWIFT transaction

4.25.5 Compliance of taxation, including TDS, and mandatory provisions made by fiscal

policy of Government of Nepal

4.25.6 Safe Deposit Vault, Locker Service availed

4.25.7 Compliance of regulations and laws with respect to Auction

4.25.8 Technical Service Agreement, TSA reached, where applicable

4.25.9 Adequacy of policies, procedures and mechanism of transactions on derivative

products, where applicable

4.25.10 Use of Refinancing Facilities availed by the NRB made as per the agreement

4.26 Transparency and level of economy in the capital and operating expenditures.Whether

Financial Administration Bye-laws is adhered to while incurring such expenditures

4.27 Compliance with internal rules, regulations and guidelines

Comment on the overall state of compliance with the internal rules, regulations and guidelines

4.28 Overall compliance of laws, regulations, circulars, directives and guidelines

Comment on the overall state of compliance with the laws, regulations, circulars, directives &

guidelines

5. OTHERS

5.1 Whether guarantees, all other contingent liabilities and off balance sheet exposures are properly

recorded and disclosed

5.2 Whether banks have entered into any contracts with related parties including the promoters,

directors, shareholders holding more than 1% and their undivided family

5.3 Compliance of pre-requisite conditions for Purchase of fixed assets

5.4 Any comments or issues, which the auditor feels appropriate to be communicated to the

supervisor and is not covered by the above

6. CONCLUSION

6.1 Type of Audit opinion expressed in the final audit Report

6.1.1 Unqualified

6.1.2 Qualified

384

6.1.3 Adverse

6.1.4 Disclaimer

6.2 Main reason for the qualified, adverse or disclaimer opinion on the financial statement

produced, where applicable.

6.3 Areas of operation where it is exposed to excessive risk

6.4 The risk areas where bank/FI has not been able to properly address these risks

6.4 Comment on the Major Problems faced by the Bank/FI

6.5 Overall opinion of the auditor on the operation and financial standing of the Bank/FI

385

kq ;+Vof M a}=lj=lg=lj=÷gLlt÷kl/kq÷svu÷@^÷)&!÷&@ ldltM @)&@÷)@÷!#

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xfn} cfPsf] e"sDksf sf/0f cfjf;Lo 3/ Ifltu|:t ePsf e"sDk k|efljt 3/kl/jf/nfO{{ cfjf;Lo 3/

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k|of]hgsf nflu ;+nUg adf]lhdsf] sfo{ljlw hf/L ul/Psf] xF'bf ;f]xL adf]lhd ug'{ ÷u/fpg' x'g g]kfn /fi6« a}+s

P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L of] lgb]{zg hf/L ul/Psf] 5 .

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386

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k|jfx ul/g] cfjf;Lo shf{df o; a}+sn] pknJw u/fpg] k'g/shf{ k|of]hgsf nflu of]] sfo{ljlw agfO{ nfu"

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u/]sf] shf{df o; a}+saf6 k'g/shf{ ;'ljwf pknJw u/fOg] 5 M

zt{ tyf Joj:yfx? M

-!_ k'g/shf{sf] clwstd ;Ldf sf7df08f} pkTosfdf k|lt 3/kl/jf/ ? @% nfv / pkTosf afx]ssf k|efljt

lhNnfdf ? !% nfv ;Ddsf] C0f ;'ljwfsf] cfjf;Lo 3/ k'glg{df{0f k|of]hgsf nflu dfq x'g]5 . pQm

;Ldf eGbf a9L k|jfx ePsf] shf{sf] /sddf k'g/shf{ ;'ljwf k|bfg ul/g] 5}g .

-@_ of] ;'ljwf C0fL tyf lghsf] kl/jf/df a:g of]Uo cfjf;Lo 3/ gePsf] cj:yfdf dfq pknJw

u/fOg] 5 . e"sDkn] Ifltu|:t cfjf;Lo 3/ ufpF ljsf; ;ldlt -uf=lj=;=_ df eP uf=lj=;= leq},

gu/kflnsfdf eP ;DalGwt j8f leq} k'glg{df0f ug{sf nflu k'g/shf{ ;'ljwf pknAw u/fOg]5 .

t/, Ifltu|:t :yfg a:gof]Uo g/x]sf] k|df0f g]kfn ;/sf/sf] cflwsfl/s lgsfoaf6 k|fKt u/]sf]

cj:Yffdf ;f]xL lhNnfsf] csf]{ :yfgdf lgdf{0f ul/g] cfjf;Lo 3/sf nflu ;d]t o; sfo{ljlw

adf]lhd k'g/shf{ k|bfg ug{ ;lsg]5 .

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;Dd dfq Aofhb/ lng' kg]{5 . ;f] k|of]hgsf] nflu g]kfn /fi6« a}+sn] z"Go Jofhb/df k'g/shf{ ;'ljwf

pknJw u/fpg] 5 .

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tyf t]>f] kIfnfO{ e'QmfgL ug'{ kg]{ -aLdf, lwtf] d"Nof+sg, shf{ ;"rgf, shf{ ;'/If0f z'Ns_ nfut a/fa/sf]

z'Ns afx]s cGo s'g} klg k|sf/sf] z'Ns lng kfOg] 5}g .

-%_ z'?sf] Ps jif{ u|]; cjlw x'g] u/L o:tf] shf{sf] Go'gtd cjlw % jif{ / clwstd !) jif{;Ddsf] x'g]5 .

s'g} C0fLn] cu|Ld e'QmfgL ug{ rfx]df s'g} klg k|sf/sf] cu|Ld e'QmfgL z'Ns nfUg] 5}g . o:tf] k'g/shf{

;'ljwf Ps k6ssf] nflu a9Ldf ! jif{sf] nflu dfq k|bfg ul/g] 5 / ljBdfg sfg"gL Joj:yfsf] clwgdf

/xL lg/Gt/tf x'g] Joj:yf ldnfOg] 5 .

t/, a}+s tyf ljQLo ;+:yfaf6 3/ shf{ pkef]u ul//x]sf C0fLx?sf] ;f]xL 3/ Ifltu|:t eO{ k'gM shf{

lng' k/]sf] cj:yfdf shf{sf] cjlw a9Ldf kGw| jif{ ;Dd x'g]5 .

-^_ a}+s jf ljQLo ;+:yfn] cfjf;Lo 3/ k"glg{df{0f shf{ k|jfx ubf{ lgdf{0f k|ultsf cfwf/df slDtdf rf/

r/0fdf e'QmfgL x'g] u/L k|jfx ug'{kg]{5 . t/, a'Fbf g+= !$ adf]lhd k|jfx ul/Psf] shf{sf xsdf eg] of]

Joj:yf clgjfo{ x'g] 5}g .

-&_ cfjf;Lo 3/ k'glg{df{0f ubf{ /fli6«o ejg ;+lxtf tyf e"sDk k|lt/f]wfTds dfkb08sf] kfngf u/]sf] x'g'

kg]{5 .

-*_ a}+s jf ljQLo ;+:yfn] g]kfn ;/sf/sf] ;DjlGwt lgsfo jf :yfgLo lgsfo -

gu/kflnsf÷pkdxfgu/kflnsf÷dxfgu/kflnsf÷j8f sfof{no÷uf=lj=;=_ sf] e"sDk kLl8t eO{

cfjf;Lo 3/ Ifltu|:t ePsf] / C0fLsf] kl/jf/df cGo s'g} cfjf;Lo 3/ gePsf] k|df0f jf ;f]

;DaGwL C0fLsf] :jM3f]if0ff clgjfo{ ?kdf lng'kg]{5 .

-(_ e"sDkkLl8tsf nflu o; a}+saf6 k|jfx ul/g] s'n k'g/shf{sf] ;Ldf k|To]s a}+s jf ljQLo ;+:Yffsf nflu

;f] ;+:yfsf] k|fylds k'FhLsf] *) k|ltzt ;Dd dfq x'g]5 .

387

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ju{df sfod ug'{kg{] shf{ gf]S;fgL Joj:Yffsf] @% k|ltztsf b/n] dfq shf{ gf]S;fgL Joj:yf sfod ug{

;lsg]5 .

-!!_ o:tf] k'g/shf{ ;'ljwf k|fKt ul//x]sf a}+s tyf ljQLo ;+:yfx?n] k'g/shf{sf] dfl;s ljj/0f -cg';'rL_

dlxgf;dfKt ePsf] ldltn] !% lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .

-!@_ k"FhLsf]if u0fgf k|of]hgsf nflu o;/L k|jfx ul/Psf] shf{sf] hf]lvd ef/ cfjf;Lo 3/ shf{ ;/x ^)

k|ltzt x'g]5 .

-!#_ o:tf] k'g/shf{ a}+s tyf ljQLo ;+:yfn] k|jfx u/]sf] shf{sf] lwtf]df k|bfg ul/g]5 .

-!$_ e'sDkaf6 k"0f{?kdf 3/ Iflt ePsf cfˆgf ;b:ox?nfO{ cfjf;Lo 3/ lgdf{0fsf nflu æ3Æ ju{sf

n3'ljQ ljQLo ;+:yfx?n] ;fd'lxs hdfgLdf ?= # nfv ;Dd shf{ k|jfx u/]df o; a}+saf6 z"Go

Aofhb/df k'g/shf{ ;'ljwf k|bfg ul/g]5 . ;fy}, æ3Æ ju{sf n3'ljQ ljQLo ;+:yfx?sf] l;kmfl/zdf

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nfv ;Ddsf] shf{df ;d]t of] k'g/shf{ k|bfg ul/g]5 .

o; Joj:Yff cGtu{t ;fd'lxs hdfgLdf k|jfx ul/Psf] shf{sf xsdf sfo{ljlwsf] aF'bf g+=

& sf] /fli6«o ejg ;+lxtf ;DaGwL Joj:yf afx]s cGo Joj:Yffx? oyfjt ?kdf nfu' x'g]5g\ .

æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfn] k|jfx u/]sf] o:tf] shf{nfO{ ljkGg ju{ shf{df

u0fgf ul/g]5 .Æ

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tyf k|jfx ug'{kg]{5 .

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ljQLo ;+:yfn] ;/n / ;xh k|lqmof ckgfO{ o; sfo{ljlw adf]lhd x'g] u/L shf{ k|jfx ug'{kg]{5 .

dfly plNnlvt zt{ tyf Joj:yfsf clwgdf /xL k|jfx ePsf] shf{df g]kfn /fi6« a}+s, a}+s tyf ljQLo ;+:yf

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;Sg]5g\ .

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388

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b:tvt M

gfd M

kb M

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ljefu÷sfof{no

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a}+s ;dIf cg'/f]w u/]sf]df pQm cg'/f]wnfO{ ;Daf]wg ub}{ e"sDksf sf/0fn] s'g} klg Joj;fo w/fzoL gxf];\ /

o; a}+sn] u/]sf] gLltut Joj:Yffsf] pknAwL a}+s jf ljQLo;+:yfsf] clGtd u|fxs;Dd k'uf];\ eGg] clek|fon] of]

gLltut Joj:Yff ul/Psf] xF'bf ;f]xL adf]lhd ug{'÷u/fpg' x'g g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf]

clwsf/ k|of]u u/L of] lgb]{zg hf/L ul/Psf] 5 M

!_ o; a}+saf6 hf/L ul/Psf] PsLs[t lgb]{zg @)&! df h'g;'s} s'/f n]lvPsf] ePtfklg @)&! r}q d;fGtdf

;lqmo ju{df sfod /x]sf C0fLx?sf nflu b]xfo adf]lhdsf] ljz]if Joj:yf ul/Psf] 5 M

s_ shf{ gf]S;fgL Joj:yf

e"sDksf sf/0f C0fLsf] C0f ltg]{ Ifdtfdf x|f; cfPsf] jf kl/of]hgf Ifltu|:t eO{ shf{ ltg{ g;Sg]

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shf{nfO{ @)&@ c;f/ d;fGtdf c;n shf{df auL{s/0f ul/ ;f]lx adf]lhd shf{ gf]S;fgL Joj:yf

sfod ug{ ;lsg]5 . o; Joj:yf cg';f/ c;n ju{df juL{s/0f ul/g] shf{sf] xsdf a}+s tyf

ljQLo ;+:yfn]] e'Qmfg l9nf ePsf] sf/0faf6 ;DalGwt C0fL;Fu s'g} klg k|sf/sf] k]gfn Aofh jf

z'Ns lng kfOg] 5}g .

v_ shf{sf] k'g/tflnsLs/0f

e"sDksf sf/0f C0fLsf] C0f ltg]{ Ifdtfdf x|f; cfPsf] jf kl/of]hgf Ifltu|:t eO{ shf{ ltg{ g;Sg]

cj:yfdf b]xfosf cfwf/df a}+s jf ljQLo ;+:yfn] Psk6ssf nflu Psjif{;Dd shf{ e'QmfgL cjlw

yk x'g] u/L shf{ k'g/tflnsLs/0f ug{ ;Sg]5g\ M

-s_ shf{nfO{ k'g/tflnsLs/0f ug{ C0fLsf] lnlvt sfo{ of]hgf k]z u/]sf],

-v_ e"sDksf sf/0f cfDbfgLsf] >f]t / shf{ ltg]{ Ifdtfdf cfPsf] x|f;sf] k'i6L x'g] k|df0f k]z

u/]sf],

389

s'g}klg If]qdf k|jflxt shf{df Psjif{ eGbf a9L cjlw yk u/L shf{ k"g/tflnsLs/0f ug'{k/]df ;f]

sf] ljj/0f / cf}lrTotf v'nfO{ o; a}+ssf] k"j{:jLs[lt lng'kg]{5 .

o; Joj:Yff adf]lhd k'g/tflnsLs/0f ul/Psf shf{nfO{ c;n ju{s} shf{sf] ?kdf juL{s/0f ug{

;lsg]5 / juL{s/0f ul/Psf shf{x?sf] ljj/0f 5'§} tof/ ug'{ kg]{5 .

u_ cfDbfgL÷vr{ n]vfÍg ug]{ ;DaGwdf

cf=j= @)&!÷&@ sf] Aofh cfDbfgL n]vfÍg ug]{ k|of]hgsf nflu @)&@ c;f/ dlxgf;Dddf kfs]sf]

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lx;fjdf cfDbfgL hgfpg ;lsg]5 . o;/L cfDbfgL hgfPsf] /sdnfO{ nfef+zsf] ?kdf ljt/0f gu/L

gfkmf gf]S;fg afF8kmfF8 vftf dfkm{t k"FhL ;dfof]hg sf]ifdf hDdf ug'{kg]{5 .

@)&@ c;f/ d;fGt kZrft k|fKt Aofh /sdsf] 5'§} ljj/0f tof/ u/L k]z ug'{kg]{5 / o;/L

Aofh cfDbfgL hgfPsf] ePdf ;DalGwt a}+s jf ljQLo ;+:yfn] jflif{s ljQLo ljj/0fsf]] cfDbfgL

n]vfÍg ;DaGwL gLltdf /sd ;lxt :ki6 v'nfpg' kg]{5 .

3_ u|]; cjlw

e"sDksf sf/0f kl/of]hgf lgdf{0f ;DkGg x'g yk ;do nfUg] ePdf jf kl/of]hgf ;DkGg eO ls:tf

e'QmfgL z'? x'g] cj:yfdf u|]; cjlw ;dfKt ePtfklg a9Ldf Psjif{sf] u|]; cjlw yk ug{ ;lsg]5

. u|]; cjlwdf Aofh k"FhLs/0f u/L cfDbfgL afFlwPsf] Aofh /sdnfO{ gfkmf gf]S;fg afF8kmfF8 vftf

dfkm{t k"FhL ;dfof]hg sf]ifdf /sdfGt/ ug'{kg]{5 .

@_ kF"hL u0fgfsf ;DaGwdf

o; a}+sn] hf/L u/]sf] PsLs[t lgb]{zg @)&! O{=k|f= lgb]{zg g+= ! cg';f/ jfl0fHo a}+sx?n]] Regulatory

Retail Portfolio / Claims Secured by Commercial Real Estate zLif{s cGtu{t sfod u/]sf shf{x?sf]

xsdf e"sDksf sf/0f kl/of]hgf Ifltu|:t eO{ ;fFjf, Aofh jf ls:tf e'QmfgL gAa] lbg eGbf a9Ln] efvf

gf3]sf] cj:yfdf ;d]t @)&@ c;f/ d;fGtsf] k"FhLsf]if u0fgf ubf{ hf]lvd ef/ zt k|ltzt sfod ug{

;lsg]5 .

#_ e"sDkn] cltk|efljt lhNnfsf a}+s jf ljQLo ;+:yfx?nfO{ yk ;'ljwf

sf7df08f} pkTosf afx]ssf e"sDkn] cltk|efljt lhNnfx?df k|wfg sfof{no /xL ;~rfngdf /x]sf a}+s

jf ljQLo ;+:yfnfO{ b]xfo adf]lhdsf yk 5'6 tyf ;'ljwfx? k|bfg ul/g]5 M

k|wfg sfof{no ejg Ifltu|:t eO k"g/lgdf{0f ug'{kg]{ cj:yfdf æsÆ, ævÆ, æuÆ / æ3Æ ju{sf a}+s

jf ljQLo ;+:yfnfO{ ? %) nfv;Dd z'Go Aofhb/df o; a}+saf6 shf{ pknAw u/fpg] .

clgjfo{ df}Hbftsf nflu sfod ug'{kg]{ Go'gtd df}Hbft ckof{Kt ePsf] sf/0fn] o; a}+saf6 nufO{g]

hl/jfgf /sddf @)&# c;f/ d;fGt ;Ddsf nflu 5'6 k|bfg ug{] .

ljkGg ju{df k|jfx ug'{kg]{ shf{ ;DaGwL Joj:Yff kfngf x'g g;s]sf] cj:Yffdf o; a}+saf6 nufO{g]

xhf{gf /sddf @)&# c;f/ d;fGt ;Ddsf nflu 5'6 k|bfg ug{]] .

o; a}}ssf] lgb]{zg adf]lhd k]z ug'{kg]{ tYof+s tyf ljj/0fx? k]z ug{ ;d:of /x]sf] cj:yfdf

q}dfl;s ljj/0f eGbf sd cjlwdf k]z ug'{kg]{ ljj/0fx? @)&# c;f/ d;fGt ;Ddsf nflu k]z

ug{ clgjfo{ gx'g] u/L 5'6 k|bfg ug{]] .

ejbLo,

-dgdf]xg s'df/ >]i7_

sfo{sf/L lgb]{zs

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390

kq ;+Vof M a}=lj=lg=lj=÷gLlt÷kl/kq÷svu÷!@÷)&@÷&# ldltM @)&@÷)(÷#)


dxfzo,

@)&@ a}zfvdf cfPsf] e'sDk tyf ;f] kZrftsf] pTkGg c;xh kl/l:ylt xfn;Dd klg ;fdfGo x'g g;s]sf]

kl/l:yltsf sf/0f ko{6g, pBf]u, Joj;fo nufotsf If]qdf k'Ug uPsf] IfltnfO{ dWogh/ ub}{ o; a}+saf6

Ohfhtkqk|fKt a+}s tyf ljQLo ;+:yfx?nfO{ ldlt @)&@÷&÷!) df hf/L ul/Psf] a}=lj=lg=lj=÷gLlt÷kl/kq÷svu÷&

sf] a'Fbf g+= ! nflu b]xfo ;+zf]wg ul/Psf] xF'Fbf ;f]xL adf]lhd ug{'÷u/fpg' x'g g]kfn /fi6« a}+s P]g, @)%* sf] bkmf

&( n] lbPsf] clwsf/ k|of]u u/L of] lgb]{zg hf/L ul/Psf] 5 M

!= b]zdf xfn} pTkGg c;xh kl/l:yltsf sf/0f cfly{s lqmofsnfkdf ;+s'rg cfO{ pBf]u, Jofkf/, ko{6g,

phf{nufotsf If]qx? k|efljt ePsf] / a}+s tyf ljQLo ;+:yfsf C0fLx?sf] C0f ltg{ ;Sg] Ifdtfdf x|f;

cfpg uO{ cy{tGqsf ljeLGg If]qsf ;/f]sf/jfnfx?af6 o; a}+saf6 hf/L ul/Psf lgb]{zgsf s]xL k|fjwfgx?df

5'6 k|bfg x'g cg'/f]w eO{ cfPsf]n] o; a}+saf6 hf/L ul/Psf] PsLs[t lgb]{zg @)&@ df h'g;'s} s'/f n]lvPsf]

ePtfklg @)&@ c;f/ d;fGtdf ;lqmo ju{df sfod /x]sf C0fLx?sf nflu b]xfo adf]lhdsf] ljz]if Joj:yf

ul/Psf] 5 M

s_ shf{ gf]S;fgL Joj:yf ;DaGwdf

xfn pTkGg c;xh kl/l:yltsf sf/0f C0fLsf] C0f ltg]{ Ifdtfdf x|f; cfPsf] jf kl/of]hgf ;~rfngdf

;d:of cfO{ shf{ ltg{ ;Sg] cj:yf laBdfg g/x]sf C0fLx?sf] xsdf shf{sf] ;fFjf, Aofh jf ls:tf

/sd @)&@ r}t d;fGt ;Dddf k|fKt ePdf To:tf] shf{nfO{ c;n shf{df auL{s/0f ul/ ;f]lx adf]lhd

shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg]5 . o; Joj:yf cg';f/ c;n ju{df juL{s/0f ul/g] shf{sf]

xsdf a}+s tyf ljQLo ;+:yfn]] shf{ e'QmfgL l9nf] ePsf] sf/0faf6 ;DalGwt C0fL;Fu s'g} klg k|sf/sf]

k]gfn Aofh jf z'Ns lng kfpg] 5}gg\ .

;fy}, PsLs[t lgb]{zg @)&@ sf] O{=k|f= lgb]{zg g+= @÷)&@ sf] ;'Id lgu/fgL ;DaGwL Joj:Yffsf

;DaGwdf ;f] ju{sf nflu @)&# c;f/ d;fGtdf $ k|ltzt shf{ gf]S;fgL Joj:Yff sfod ug]{ u/L

cf=j= @)&@÷&# sf] klxnf] b]lv t]>f] qodf; ;Ddsf nflu @)&@ c;f/df sfod /x]sf]] @ k|ltzt shf{

gf]S;fgL Joj:Yff dfq sfod ug{ ;lsg] Joj:Yff ul/Psf] 5 .

v_ shf{sf] k'g/tflnsLs/0f jf k'g/;+/rgf ;DaGwdf

xfn pTkGg c;xh kl/l:yltsf sf/0f C0fLsf] C0f ltg]{ Ifdtfdf x|f; cfpg ;Sg] b]lvPsf]n] pBf]u,

Jofkf/, lzIff, :jf:Yo, ko{6g -xf]6n, Po/nfO{G;, 6«fen Ph]G;L cflb_ / phf{ -hnljB't pTkfbg,

k|;f/0f / ljt/0f cflb_ nufot ;]jf If]qsf C0fLn] shf{ k'g/tflnsLs/0f jf k'g/;+/rgf ug{ rfx]df

b]xfosf cfwf/df a}+s jf ljQLo ;+:yfn] Psk6ssf nflu Psjif{;Dd shf{ e'QmfgL cjlw yk x'g] u/L

shf{ k'g/tflnsLs/0f jf k'g/;+/rgf ug{ ;Sg]5g\ M

-s_ shf{nfO{ k'g/tflnsLs/0f jf k'g/;+/rgf ug{ C0fLsf] lnlvt sfo{ of]hgf k]z ug'{kg]{,

-v_ shf{ ltg]{ Ifdtfdf cfPsf] x|f;sf af/] ;DalGwt Ohfhtkqk|fKt ;+:yf cfZj:t ePsf] x'g'kg{], /

-u_ o; Aoj:yf adf]lhd shf{ k'g/tflnsLs/0f jf k'g/;+/rgf ubf{ @)&@ r}t d;fGt ;Dddf ul/

;Sg'kg]{ .

cfjlws shf{nfO{ k'g/tflnsLs/0f jf k'g/;+/rgf ubf{ To:tf] shf{df kfs]sf] JofhnfO{ k"FhLs/0f u/L

cfDbfgL n]vfÍg ug{ ;lsg]5 . o;/L n]vfÍg ul/Psf] cfDbfgL /sd, shf{ /sd k'0f{?kdf r'tmf gx'~h]n

afF8kmf8 gu/L 5'§} sf]if v8fu/L /fVg' kg]{5 .

o; Joj:Yff adf]lhd k'g/tflnsLs/0f ul/Psf shf{nfO{ c;n ju{s} shf{sf] ?kdf juL{s/0f ug{

;lsg]5 / juL{s/0f ul/Psf shf{x?sf] ljj/0f 5'§} tof/ ug'{ kg]{5 .

u_ cfDbfgL÷vr{ n]vfÍg ug]{ ;DaGwdf

391

cf=j= @)&@÷&# sf] bf]>f] qodf;sf] Aofh cfDbfgL n]vfÍg ug]{ k|of]hgsf nflu @)&@ k';

dlxgf;Dddf kfs]sf] Aofh @)&@ df3 d;fGt ;Dddf k|fKt ePdf ;f] /sd cf=j= @)&@÷&# sf] bf]>f]

qodf;sf] gfkmf gf]S;fg lx;fjdf cfDbfgL hgfpg ;lsg]5 .

3_ u|]; cjlw ;DaGwdf

xfn pTkGg c;xh kl/l:yltsf sf/0f pBf]u, Jofkf/, lzIff, :jf:Yo, ko{6g -xf]6n, Po/nfO{G;, 6«fen

Ph]G;L cflb_ / phf{ -hnljB't pTkfbg, k|;f/0f / ljt/0f cflb_ nufot ;]jf If]qsf lgdf{0ffwLg

kl/of]hgfsf] lgdf{0f ;DkGg x'g yk ;do nfUg] ePdf jf kl/of]hgf ;DkGg eO ls:tf e'QmfgL z'? x'g]

cj:yfdf u|]; cjlw ;dfKt ePtfklg a9Ldf Psjif{sf] u|]; cjlw yk ug{ ;lsg]5 . u|]; cjlwdf Aofh

k"FhLs/0f u/L cfDbfgL afFlwPsf] Aofh /sdnfO{ gfkmf gf]S;fg afF8kmfF8 vftf dfkm{t k"FhL ;dfof]hg

sf]ifdf /sdfGt/ ug'{kg]{5 .

ª_ l6=cf/=shf{ (Trust Receipt Loan) ;DaGwdf

of] lgb]{zg hf/L x'Fbfsf avt vf]nL ;lsPsf k|lttkqsf] cfwf/df k|jfx x'g] 6«i6 l/l;K6 shf{ (TR

Loan) jf To:t} k|s[ltsf cfoft shf{ k|bfg ubf{ xfnsf] !@) lbg;Ddsf] cjlwnfO a9fO{ @)&# c;f/

d;fGt leq c;'n pk/ x'g] u/L !*) lbg;Ddsf] cjlw sfod u/L shf{ k|jfx ug{ ;lsg]] Joj:yf

ul/Psf] 5 .

ejbLo,

-pk]Gb| s'df/ kf}8]n_

sf=d'= sfo{sf/L lgb]{zs

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392

g]kfn /fi6« a}+s

a}+s tyf ljQLo ;+:yfsf] zL3| ;'wf/fTds sf/jfxL ;DaGwL ljlgodfjnL, @)&$

g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !!) sf] pkbkmf -@_ sf] v08 -9@_ n] lbPsf] clwsf/ k|of]u u/L g]kfn

/fi6« a}+ssf] ;~rfns ;ldltn] b]xfosf ljlgodx? agfPsf] 5 .

!= ;+lIfKt gfd / k|f/DeM -!_ oL ljlgodx?sf] gfd Æg]kfn /fi6« a}+s, a}+s tyf ljQLo ;+:yfsf] zL3|

;'wf/fTds sf/jfxL ;DaGwL ljlgodfjnL, @)&$Æ /x]sf] 5 .

-@_ of] ljlgodfjnL g]kfn /fi6« a}+ssf] ;~rfns ;ldltn] :jLs[t u/]sf] ldltb]lv nfu' x'g]5 .24

@= kl/efiffM ljifo jf k|;Ën] csf]{ cy{ gnfu]df o; ljlgodfjnLdf—

-s_ æP]gÆ eGgfn] g]kfn /fi6« a}+s P]g, @)%* ;Demg' k5{ .

-v_ æ/fi6« a}+sÆ eGgfn] P]gsf] bkmf # adf]lhd :yfkgf ePsf] g]kfn /fi6« a}+s ;Demg' k5{ .

-u_ æ;ldltÆ eGgfn] P]gsf] bkmf !$ adf]lhd u7g ePsf] /fi6« a}+ssf] ;~rfns ;ldlt ;Demg' k5{ .

-3_ æueg{/Æ eGgfn] P]gsf] bkmf !% adf]lhd lgo'Qm /fi6« a}+ssf] ueg{/ ;Demg' k5{ / ;f] zAbn] P]gsf]

bkmf @& adf]lhd sfod d'sfod d's// ePsf] ueg{/ ;d]tnfO{ hgfpFg]5 .

-ª_ æ8]k'6L ueg{/Æ eGgfn] P]gsf] bkmf !^ adf]lhd lgo'Qm /fi6« a}+ssf] 8]k'6L ueg{/ ;Demg' k5{ .

-r_ ægLlt lgb]{zg sfof{Gjog ;ldltÆ eGgfn] g]kfn /fi6« a}+s, lg/LIf0f tyf ;'kl/j]If0f ljlgodfjnL

@)%( sf] ljlgod #$ adf]lhd ;DalGwt 8]k'6L ueg{/sf] ;++of]hsTjdf ul7t ;ldltnfO{ ;Demg'

k5{ .

-5_ æ;'kl/j]If0f ljefuÆ eGgfn] /fi6« a}+s cGtu{tsf] ;DalGwt ;'kl/j]If0f ljefu ;Demg' k5{ .

-h_ æa}+s jf ljQLo ;+:yfÆ eGgfn] /fi6« a}+saf6 Ohfhtkqk|fKt a}+s jf ljQLo ;+:yf ;Demg' k5{ .

-em_ æsfo{sf/L k|d'vÆ eGgfn] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf @( adf]lhd lgo'Qm

;DalGwt a}+s jf ljQLo ;+:yfsf] sfo{sf/L k|d'v ;Demg' k5{ / ;f] zAbn] a}+s jf ljQLo ;+:yfsf]

sfo{sf/L k|d'vsf] ?kdf sfd ug]{ cGo kbflwsf/L ;d]tnfO{ hgfpFg]5 .

-`_ æk'FhLsf]if cg'kftÆ eGgfn] /fi6« a}+saf6 tf]lsP adf]lhd u0fgf ul/Psf] k'FhLsf]if cg'kftnfO{ ;Demg'

k5{ / ;f] zAbn] k"FhL kof{Kttf ;+/rgf, @)&@ -Capital Adequacy Framework, 2015_ cGtu{t

tf]lsPsf] akm/ k"FhL afx]ssf] Go"gtd s"n k"FhL -Minimum Total Capital excluding Conservation

Buffer_ cg'kftnfO{ hgfpg]5 .

#= k'FhLsf]if cg'kft ;DaGwL lgb]{zgx?sf] kfngf gePdf x'g] zL3| ;'wf/fTds sf/jfxLx?M

/fi6« a}+sn] tf]s]sf] Go'gtd k'FhLsf]if cg'kft sfod ug{ g;s]sf a}+s tyf ljQLo ;+:yfnfO{ b]xfo

adf]lhdsf] ;'wf/fTds sf/jfxLx? tTsfn ul/g]5 M–

-s_ /fi6« a}+sn] tf]s]sf] Go"gtd k"FhLsf]if cg'kfteGbf a}+s jf ljQLo ;+:yfn] sfod u/]sf] k'FhLsf]if

cg'kft kRrL; k|ltzt;Ddn] sd ePdf –

-c_ ;DalGwt a}+s jf ljQLo ;+:yfsf] pRr Joj:yfkg;Fu ;'wf/sf sfo{qmd ;DaGwdf 5nkmn

u/L 5nkmnsf ljifoj:t'nfO{ clen]vsf] ?kdf /fVg] .

-cf_ ;DalGwt a}+s jf ljQLo ;+:yfsf] k'FhL j[l4 -Recapitalization_ ug{ k'FhL of]hgf dfu ug]{ .

-O_ gub nfef+z tyf af]g; z]o/ 3f]if0ff ug{ /f]s nufpg] .

-O{_ gofF zfvf vf]Ng /f]s nufpg] .

24 ldlt @)&$÷)!÷!( df a;]sf] ;~rfns ;ldltsf] a}7s ;+Vof @÷@)&$ af6 :jLs[t .

393

-p_ ;DalGwt a}+s jf ljQLo ;+:yfsf ;~rfnssf] eQf tyf ;'ljwf / k|d'v sfo{sf/L nufot

pRr Joj:yfkgsf] tna, eQf tyf ;'ljwf a[l4df /f]s nufpg] .

-v_ /fi6« a}+sn] tf]s]sf] Go"gtd k"FhLsf]if cg'kfteGbf a}+s jf ljQLo ;+:yfn] sfod u/]sf] k'FhLsf]if

cg'kft kRrL; k|ltzteGbf a9L krf; k|ltzt;Ddn] sd ePdf –

-c_ v08 -s_ adf]lhdsf sf/jfxLx? ug]{ .

-cf_ lgIf]k kl/rfng tyf shf{ sf/f]af/sf] s'n /sddf ;Ldf sfod ug]{ . æ3Æ ju{sf n3'ljQ

ljQLo ;+:yfsf] xsdf lgIf]k÷jrt / cGo a}+s tyf ljQLo ;+:yfaf6 lng] C0f÷;fk6Ldf

;Ldf sfod ug]{ .

-O_ gofF Joj;flos lqmofsnfk ;~rfng ug{ /f]s nufpg] .

-O{_ vl/b jf lnh k|lqmof dfkm{t\ yk l:y/ ;DklQ k|fKt ug'{k"j{ /fi6« a}+ssf] :jLs[lt lng' kg]{ .

-p_ ;DalGwt a}+s jf ljQLo ;+:yfsf sd{rf/Lx?nfO{ k|f]T;fxg eQf, ;+:yf 5f]8\bf lbg] cGo

;'ljwfdf j[l4, Joj:yfkg z'Ns a[l4 jf Joj:yfkgsf] thljhn] lbg ;Sg] cGo Ifltk"lt{ cflb

k|bfg ug{ /f]s nufpg] .

-u_ /fi6« a}+sn] tf]s]sf] Go"gtd k"FhLsf]if cg'kfteGbf a}+s jf ljQLo ;+:yfn] sfod u/]sf] k'FhLsf]if

cg'kft krf; k|ltzteGbf a9L krxQ/ k|ltzt;Ddn] sd ePdf –

-c_ v08 -v_ adf]lhdsf sf/jfxLx? ug]{ .

-cf_ gofF lgIf]k vftf vf]Ng /f]s nufpg] . æ3Æ ju{sf n3'ljQ ljQLo ;+:yfsf] xsdf gofF

lgIf]k÷jrt / cGo a}+s tyf ljQLo ;+:yfaf6 C0f÷;fk6L lng /f]s nufpg] .

-O_ shf{ ;Ldf a[l4 ug{ tyf gofF shf{ k|jfx ug{ /f]s nufpg] .

-O{_ sd{rf/Lx?sf] tna, eQf tyf cGo cfly{s ;'ljwf j[l4df /f]s nufpg] .

-p_ /fi6« a}+ssf] :jLs[lt lnO{ pRr txsf] sd{rf/L egf{ ug{ afx]s ;DalGwt a}+s jf ljQLo

;+:yfdf cGo gofF sd{rf/L egf{ tyf a9'jfdf /f]s nufpg] .

-pm_ k'FhL kof{Kttf ;DaGwL sf/jfxL k|f/De ePsf] ldltn] 5 dlxgfleq tf]lsPsf] Go"gtd k'FhLsf]if

cg'kft sfod gePdf ;DalGwt a}+s jf ljQLo ;+:yfsf ;~rfns tyf sfo{sf/L k|d'vnfO{

P]gsf] bkmf !)) sf] pkbkmf -@_ adf]lhdsf sf/jfxLx? ug]{ .

-3_ /fi6« a}+sn] tf]s]sf] Go"gtd k"FhLsf]if cg'kfteGbf a}+s jf ljQLo ;+:yfn] sfod u/]sf] k'FhLsf]if

cg'kft krxQ/ k|ltzteGbf a9Ln] sd ePdf –

-c_ v08 -u_ adf]lhdsf sf/jfxLx? ug]{ .

-cf_ ;DalGwt a}+s jf ljQLo ;+:yfnfO{ ;d:ofu|:t 3f]if0ff u/L P]gsf] bkmf *^ cg'?ksf] sf/jfxL

k|f/De ug]{ .

-O_ ;d:ofu|:t 3f]if0ff u/]sf] 5 dlxgf;Dddf klg tf]lsPsf] Go"gtd k'FhLsf]if cg'kft sfod

gePdf a}+s jf ljQLo ;+:yfsf] ufEg] ufleg] -dh{/_ jf k|flKt -PlSjlhzg_ sf] k||lqmof z'?

ug]{ jf Ohfhtkq /2 ug]{ jf vf/]hLsf] k|lqmof z'? ug]{ .

-O{_ P]g /÷jf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# cg'?ksf cGo cfjZos sf/jfxLx? ug]{ .

$= sf/jfxLdf 5'6 x'g] cj:yfM ljlgod # cg';f/sf] zL3| ;'wf/fTds sf/jfxLx? ;a} æsÆ, ævÆ, æuÆ / æ3Æ

ju{sf a}+s tyf ljQLo ;+:yfx?df ;dfg ?kdf nfu" x'g]5 .

t/ ljlgod # sf] v08 -s_ sf] pkv08 -O_ / -p_ tyf v08 -u_ sf] pkv08 -O{_ / -p_ afx]ssf zL3|

;'wf/fTds sf/jfxLx?df b]xfosf cj:yfx?df 5'6 k|bfg ug{ ;lsg]5M–

-s_ g]kfn ;/sf/n] cGt/f{li6«o bft[ lgsfox?sf] ;xof]u lnO{ /fi6« a}+s dfkm{t k'g/;+/rgfsf] k|lqmof

nfu" u/]sf a}+s tyf ljQLo ;+:yfx?sf] xsdf .

-v_ ;DalGwt a}+s jf ljQLo ;+:yfsf] Joj:yfkg /÷jf ;~rfngnfO{ /fi6« a}++sn] k|ToIf lgoGq0fdf lnO{

;'wf/fTds sf/jfxL ;~rfng u/L /x]sf] cj:yfdf .

394

-u_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf &) Pjd\ a}Í tyf ljQLo ;+:yf Ps cfk;df

ufEg] ufleg] -dh{/_ tyf k|flKt -PlSjlhzg_ ;DaGwL ljlgodfjnL, @)&# df ePsf k|fjwfgx¿ k'/f

u/L ufEg ufleg -dh{/_ jf k|flKt -PlSjlhzg_ sf] ;}4flGts ;xdltsf nflu /fi6« a}+sdf lgj]bg

k]z u/]sf a}+s tyf ljQLo ;+:yfx¿sf] xsdf .

t/ Ps cfk;df ufEg ufleg -dh{/_ jf k|flKt -PlSjlhzg_ sf] ;}4flGts ;xdltsf nflu lgj]bg

lbg] a}+s tyf ljQLo ;+:yfx?sf] ljBdfg k'FhLsf]if hf]8\bf Go'gtd k'FhLsf]if cg'kft gk'Ug] ;+:yfsf]

xsdf of] 5'6 k|bfg x'g] 5}g . To;}u/L tf]lsPsf] cjlwleq ufEg] ufleg] -dh{/_ jf k|flKt

-PlSjlhzg_ sfo{ ;DkGg gu/]df ;f] cjlw kZrft\ of] 5'6 :jtM vf/]h ePsf] dflgg]5 .

%= ;'g'jfO{sf] cj;/M ljlgod # adf]lhdsf] sf/afxL ubf{ ;DalGwt a}+s jf ljQLo ;+:yfnfO{ ;'g'jfO{sf] cj;/

lbO{g] 5 .

^= sf/jfxL ug]{ clVtof/LM ljlgod # sf] v08 -s_ adf]lhdsf zL3| ;'wf/fTds sf/jfxLx? ug]{ clVtof/L

;DalGwt ;'kl/j]If0f ljefunfO{ x'g]5 . v08 -v_ tyf -u_ adf]lhdsf sf/afxLx? gLlt lgb]{zg sfof{Gjog

;ldltsf] l;kmfl/;df ueg{/sf] lg0f{oaf6 x'g]5 . v08 -3_ adf]lhdsf sf/afxLx? ;ldltsf] lg0f{oaf6

x'g]5 .

&= k|Tofof]lht clVtof/Lsf] k|of]uM o; ljlgodfjnL adf]lhd k|Tofof]lht clVtof/Lsf] k|of]u u/L sfo{ ubf{

;DalGwt kbflwsf/Ln] k|rlnt P]g, gLlt, lgod tyf /fi6« a}+sn] hf/L u/]sf lgb]{zgx?sf] clwgdf /xL ug'{

kg]{5 .

*= sfd sf/jfxLsf] ljj/0f k]z ug'{kg]{M o; ljlgodfjnL adf]lhd eP÷u/]sf sfd sf/jfxLsf] ljj/0f

;DalGwt ;'kl/j]If0f ljefun] q}dfl;s ?kdf ;ldltsf] hfgsf/Lsf] nflu k]z ug'{ kg]{5 .

(= ljlgodfjnLsf] JofVof tyf ;+zf]wgM -!_ o; ljlgodfjnLsf] sfof{Gjogsf] qmddf s'g} låljwf pTkGg

ePdf ;f]sf] JofVof ;ldltn] ug]{5 . ;ldltn] u/]sf] JofVof clGtd x'g]5 .

-@_ o; ljlgodfjnLdf s'g} ;+zf]wg ug'{ k/]df ;ldltn] ;+zf]wg ug]{5 .

!)= afwf c8\rg k'ms'jfM o; ljlgodfjnLsf] sfof{Gjogsf] qmddf s'g} afwf c8\rg cfPdf ;f] afwf c8\rg

k'msfpg] clwsf/ ueg{/nfO{ x'g]5 .

!!= aflemPdf lgliqmo x'g]M o; ljlgodfjnLsf Joj:yfx? g]kfn /fi6« a}+s P]g, @)%*, a}+s tyf ljQLo ;+:yf

;DaGwL P]g, @)&# / ;f] cGtu{t ag]sf lgodx?;Fu aflemPdf aflemPsf] xb;Dd :jtM lgliqmo x'g]5 .

!@= vf/]hL tyf jrfpmM -!_ g]kfn /fi6« a}+s, a}+s tyf ljQLo ;+:yfsf] zL3| ;'wf/fTds sf/jfxL ;DaGwL

ljlgodfjnL, @)^$ vf/]h ul/Psf] 5 .

-@_ pkljlgod -!_ adf]lhd vf/]h ul/Psf] ljlgodfjnL adf]lhd a}+s tyf ljQLo ;+:yfsf] zL3|

;'wf/fTds sf/afxLsf] ;Gbe{df eP u/]sf sfd sf/jfxL tyf lg0f{ox? o;} ljlgodfjnL adf]lhd eP

u/]sf] dflgg]5 .

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-PsLs[t lgb]{zg, @)& / ;f] kZrft ldlt @)&$ ;fpg ( ut];Dd hf/L ePsf … · 2018-10-15 · x'g] ;dodWo] h'g cl3 x'G5 ;f] ;do;Dd of] Joj:yf nfu" x'g] 5}g . -5_ o; a}+ssf] lgb]{zg kfngf