20th Annual Report (Nepali) - Prabhu Bank Limited

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laifo M k|ltlglw -k|f]S;L_ lgo'Qm ul/Psf] af/] .dxfzo,==============================lhNnf===============================d=g=kf÷p=d=g=kf÷g=kf÷ufp“kflnsf j8f g+===== a:g] d÷xfdL============================================= n] To; a}+ssf] z]o/wgLsf] x}l;otn] ldlt @)&* ;fn kf}if !* ut] cfO{tjf/ laxfgsf] !!M))ah] k|e' a}+s lnld6]8sf] s]Gb|Lo sfof{no, aj/dxn, sf7df8f}+df x'g] aL;f}+ aflif{s ;fwf/0f ;efdf :jo+ pkl:yt eO{ 5nkmntyf lg0f{odf ;xefuL x'g g;Sg] ePsfn] pQm ;fwf/0f ;efdf efu lnO{ lg0f{odf ;xefuL eO{ dtbfg ;d]t ug{sf nflu===========================lhNnf=============================d=g=kf÷p=d=g=kf÷g=kf÷ufp“kflnsf j8f g+=======a:g] To; a}+ssfz]o/wgL >L =========================================nfO{ d]/f]÷xfd|f] k|ltlglw dgf]lgt u/L k7fPsf] 5'÷5f}+ .

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gfd, y/ Mz]o/wgL kl/ro g+=÷l8Dof6 g+= M 7]ufgf M

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@)= g]kfn /fi6« a}+ssf] lgb]{zgsf] ;DaGwdf ;~rfns ;ldltsf] k|To'Q/ ============================================================= !@)

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A1 9 T H A N N U A L R E P O R T

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aL;f}+ jflif{s k|ltj]bg s

cfb/0fLo z]o/wgL dxfg'efjx?,ldlt @)&* ;fn d+l;/ @@ ut] a;]sf] ;~rfns ;ldltsf] b'O{ ;o PstL;f}+ a}7ssf] lg0f{o adf]lhd o; k|e' a}+s lnld6]8sf] aL;f}+++ aflif{s;fwf/0f ;ef b]xfosf] ldlt, :yfg / ;dodf lgDglnlvt laifox? pk/ 5nkmn tyf lg0f{o ug{ a:g] ePsf]n] z]o/wgL dxfg'efjx?sf]pkl:yltsf] nflu cg'/f]w 5 .

;ef x'g] ldlt, :yfg / ;do M;ef x'g] ldlt M @)&* ;fn kf}if !* ut] cfO{tjf/ -tbg';f/ ;g\ @)@@ hgj/L @ tf/]v_:yfg M a}+ssf] s]Gb|Lo sfof{no, aj/dxn, sf7df8f+} .;do M laxfgsf] !!M)) ah] .-ljZje/ dxfdf/Lsf ?kdf km}lnPsf] sf]le8–!( sf] hf]vLdnfO{ dWogh/ ub}{ g]kfn ;/sf/n] :jf:Yo ;'/Iff ;DaGwL dfkb08 ckgfpgtyf le8ef8 gug{sf nflu u/]sf] cfu|x adf]lhd lglZrt dfqfdf z]o/wgLx? jflif{s ;fwf/0f ;ef ug]{ :yfgdf k|j]z ug{ ;Sg] ePsfn]z]o/wgLx?sf] clws pkl:yltsf nflu er{'cn dfWodaf6 ;d]t pkl:yt u/fpg] Joj:yf ul/Psf] 5_ .

5nkmnsf k|:tfjx? M-s_ ;fdfGo k|:tfj M!= cf=j=@)&&÷)&* sf] ;~rfns ;ldltsf] k|ltj]bg pk/ 5nkmn u/L kfl/t ug]{ .@= n]vfk/LIfssf] k|ltj]bg ;lxt cf=j=@)&&÷)&* sf] jf;nft, gfkmf-gf]S;fg lx;fj / ;f]xL cjlwsf] gub k|jfx ljj/0f nufotsf

ljQLo ljj/0f pk/ 5nkmn u/L kfl/t ug]{ .#= o; a}+ssf] ;xfos sDkgL k|e' Soflk6n lnld6]8sf] cf=j=@)&&÷)&* sf] ljQLo ljj/0f ;lxtsf] Plss[t -Consolidated_

ljQLo ljj/0f pk/ 5nkmn u/L kfl/t ug]{ .$= a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ^# tyf sDkgL P]g, @)^# sf] bkmf !!! adf]lhd cf=j=@)&*÷)&( sf nflu

n]vfk/LIf0f ;ldltsf] l;kmfl/z adf]lhd n]vfk/LIfs lgo'Qm ug]{ / lghsf] kfl/>lds lgwf{/0f ug]{ k|:tfj pk/ 5nkmn u/L kfl/tug]{ .

%= ;~rfns ;ldltn] k|:tfj u/] adf]lhd cf=j=@)&&÷)&* df sfod r'Qmf k"“hL ?=!!,#$,&),%&,@((÷– sf] )=^# k|ltztn] x'g]?=&,!^,^%,^@%÷– -?=;ft s/f]8 ;f]x| nfv k}+;¶L xhf/ 5 ;o kRrL; dfq_ s/ k|of]hgsf nflu gub nfef+z ljt/0f ug]{ k|:tfjpk/5nkmn u/L kfl/t ug]{ .

-v_ ljz]if k|:tfj M!= ;~rfns ;ldltn] k|:tfj u/] adf]lhd cf=j=@)&&÷)&* df sfod r'Qmf k"“hL ?=!!,#$,&),%&,@((÷– sf] !@ k|ltztn] x'g]

?= !,#^,!^,$^,*&^÷– -?=Ps cj{ 5QL; s/f]8 ;f]x| nfv 5ofnL; xhf/ cf7 ;o 5oxQ/ dfq_ a/fa/sf] jf]g; z]o/ ljt/0f ug]{tyf jf]g; z]o/ ljt/0fsf sf/0fn] a}+ssf] clws[t, hf/L tyf r'Qmf k“"hL a[l4 ;DaGwL k|:tfj pk/ 5nkmn u/L kfl/t ug]{ .

@= a}+sn] cGo a}+s tyf ljQLo ;+:yfx? ufEg]÷ufleg], k|flKt -PlSjlh;g_ tyf vl/b ;DaGwL k|lqmof cuf8L a9fpgsf nflu ;~rfns;ldltnfO{ clVtof/L k|bfg ug]{ k|:tfj kfl/t ug]{ .

#= a}+ssf] rn crn ;DklQ / bfloTj tyf sf/f]jf/sf] d"NofÍg -Due Diligence Audit DDA_ ug{ dfGotf k|fKt d"NofÍgstf{ lgo'Qmu/L lghsf] kfl/>lds tf]Sg] tyf ufEg]÷ufleg], k|flKt -PlSjlh;g_ tyf vl/b ;DaGwL ;dembf/Lkq -Memorandum ofUnderstanding_ th'{df ug{ / ;f] ;DaGwL cfjZos ;Dk"0f{ k|lqmof k'/f ug{ ;~rfns ;ldltnfO{ clVtof/L k|bfg ug]{ k|:tfjkfl/t ug]{ .

$= k|aGwkq, lgodfjnLsf laleGg bkmf÷lgod ;+zf]wg ug]{ .%= k|aGwkq, lgodfjnLdf ul/g] ;+zf]wg pk/ lgodgsf/L lgsfo jf sfof{noaf6 k|fKt x'g] lgb]{zg adf]lhd k|aGwkq, lgodfjnLdf

;+zf]wg Pj+ kl/dfh{g ug{ ;~rfns ;ldltnfO{ clVtof/L k|bfg ug]{ .^= ljljw .

aL;f}+ jflif{s k|ltj]bgv

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!= ;efdf er{'cn dfWodaf6 dGtJo /fVg rfxfg] z]o/wgL dxfg'efjx?n] [email protected] df O{d]nu/L jf )!$&**%)) df ;Dks{ u/L ;ef ;'? x'g'eGbf $* 306f cufj} cfkm\gf] gfd / O{d]n 7]ufgf l6kfpg' kg]{5 . er{'cn dfWodaf6pkl:yt x'g] z]o/wgL dxfg'efjx?nfO{ Meeting ID/Passcode pknAw u/fO{ ;efdf ;xefuL x'g] Joj:yf ldnfO{g] 5 .

@= ;ef z'? x'g'eGbf Ps 3G6f cufl8g} er{'cn dfWod v'Nnf ul/g]5 . pQm Ps 306fsf] ;doleq ;efdf ;xefuL x'g] z]o/wgLdxfg'efjx?n] lbO{Psf] ID/Passcode sf]] dfWodaf6 Login u/L cfkm\gf] kl/ro, l8Dof6 vftf g+= / z]o/ ;+Vof ;lxt pkl:yltsf]hfgsf/L ;efnfO{ lbg' kg]{5 .

#= z]o/wgL dxfg'efjx?sf] ;'ljwfsf nflu xflh/L k'l:tsf ;ef:yndf ;ef x'g] lbg laxfg !)M)) ah]b]lv v'Nnf /xg]5 . ljZje/dxfdf/Lsf?kdf km}lnPsf] sf]le8–!( sf] hf]vLdsf sf/0f ;efdf pkl:yt x'“bf @ ld6/sf] ;fdflhs b'/L sfod x'g]u/L xflh/L tyf;ef :yndf a:g] Joj:yf ul/Psf] x'“bf sf]le8–!( sf] ;+qmd0faf6 aRg, arfpgsf nflu cfjZos kg]{ df:s nufotsf Go'gtd;'/Iffsf] pks/0fx? k|of]u ug{ ;Dk"0f{ z]o/wgL dxfg'efjx?nfO{ cg'/f]w ul/G5 .

$= a}+ssf] z]o/wgL btf{ lstfadf gfd btf{ ePsf z]o/wgLx?n] cfk}+m jf k|ltlglw dfkm{t ;efdf efu lng / 5nkmndf ;xeflu x'gkfpg] 5g\ . gfafns z]o/wgLx?sf] tkm{af6 gfafnssf] ;+/Ifs jf lghn] lgo'Qm u/]sf] k|ltlglwn] ;efdf efu lng / 5nkmn ug{;Sg]5g\ . z]o/wgLx?sf] btf{ lstfadf ;+/Ifssf] ?kdf gfd n]lvPsf] JolQmnfO{ dfq ;+/Ifs dflgg]5 .

%= ;+o'Qm?kdf Pshgf eGbf a9L JolQmsf] gfddf z]o/ lnPsf] cj:yfdf To:tf ;fem]bf/x?åf/f dgf]lgt ;fem]bf/ jf lghx?n] dgf]lgtu/]sf] k|ltlglwn] / ;f] adf]lhd s'g} ;fem]bf/ dgf]lgt gu/]sf]df z]o/wgLx?sf] btf{ lstfadf h;sf] gfd klxn] pNn]v ePsf] 5 ;f]lxJolQmn] ;fwf/0f ;efdf efu lng kfpg]5 .

^= ;efdf efu lng / 5nkmn ug{sf nflu k|ltlglw -k|f]S;L_ lgo'Qm ug{ rfxg] z]o/wgLn] a}+ssf] csf]{ s'g} z]o/wgLnfO{ dfq k|ltlglw-k|f]S;L_ lgo'Qm ug{ ;Sg]5g\ .

& k|ltlglw -k|f]S;L_ lgo'Qm x'g] z]o/wgLn] ;ef ;'? x'g' eGbf $* 306f cufj} k|ltlglwkq o; a}+ssf] z]o/ /lhi6«f/ k|e' Soflk6n lnld6]8sdnfbL, sf7df8f}+df a'emfO{ ;Sg' kg]{5 .

*= k|ltlglw -k|f]S;L_ lgo'Qm u/L ;f]sf] nflu k|ltlglwkq o; a}+ssf] z]o/ /lhi6«f/ k|e' Soflk6n lnld6]8 sdnfbL, sf7df8f}+df a'emfO{;s]kl5 k|ltlglw ab/ u/L csf]{ k|ltlglw lbg rfx]df ;f]sf] ;"rgf ;ef ;'? x'g eGbf @$ 306f cufj} o; a}+ssf] z]o/ /lhi6«f/ k|e'Soflk6n lnld6]8 sdnfbL, sf7df8f}+df lbg' kg]{5 . gof k|ltlglw -k|f]S;L_ sf] xsdf bkmf ^ / & adf]lhd x'g]5 .

(= Ps} z]o/wgLn] Ps eGbf a9L k|ltlglw -k|f]S;L_ lgo'Qm u/]sf] cj:yfdf bkmf * adf]lhd ab/ ul/Psf]df afx]s To:tf] ;a} k|ltlglw-k|f]S;L_ ab/ x'g]5 .

!)= k|ltlglw -k|f]S;L_ lgo'Qm ug]{ z]o/wgLn] s'g} sf/0fjz To:tf] k|ltlglw -k|f]S;L_ ab/ u/L cfkm}+ ;efdf pkl:yt eO{ xflh/L lstfjdfb:tvt u/]df cl3 lbPsf] k|f]S;L :jtM jb/ x'g]5 .

!!= ljljw lzif{s cGtu{t k|Zg ug{ rfxg] z]o/wgLn] cfkm'n] k|Zg ug{ rfx]sf] laifosf ;DaGwdf ;ef x'g'eGbf & lbg cufj} o; a}+ssf]s]Gb|Lo sfof{nodf hfgsf/L lbg' kg]{5 . To;/L hfgsf/L glbPsf] laifo pk/ 5nkmn ug{ ;lsg] 5}g .

!@= ldlt @)&*÷(÷$ ut] ! lbgsf nflu z]o/ bflvn vf/]h btf{ aGb -a's Snf]h_ ul/g]5 . g]kfn :6s PS;r]~h lnld6]8df @)&*÷(÷@ut];Dd sf/f]jf/ eO{ ldlt @)&*÷(÷!! ut]leq o; a}+ssf] z]o/ /lhi6"f/ k|e' Soflk6n lnld6]8 sdnfbL, sf7df8f}+n] k|fKt u/]sf]gfd;f/Lsf] sfuhftsf cfwf/df z]o/wgL btf{ lstfadf sfod z]o/wgLx?n] ;efdf efu lng / 5nkmn ug{ kfpg] 5g\ .

!#= cfkm\gf] kl/rokq ;lxt a}+sn] hf/L u/]sf] k|j]z-kq jf z]o/ k|df0fkq jf a}+ssf] z]o/ cef}ltsLs/0f u/]sf] -DEMAT Accountno._ k|df0f k|:t't u/]kl5dfq ;ef sIf leq k|j]z ug{ kfOg]5 .

!$=;ef ;DaGwL cGo hfgsf/Lsf nflu a}+ssf]] /lhi6{8 sfof{no aj/dxn sf7df8f}+ jf o; a}+ssf] z]o/ /lhi6«f/ k|e' Soflk6n lnld6]8sdnfbL, sf7df8f}+df sfof{no ;doleq ;Dks{ /fVg'x'g jf a}+ssf]] j]j;fO6 www.prabhubank.com df x]g{ / 8fpgnf]8 ug{;lsg]5 .

aL;f}+ jflif{s k|ltj]bg 1

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cfb/0fLo z]o/wgL dxfg'efjx?,k|e' a}+s lnld6]8sf] aL;f}+ aflif{s ;fwf/0f ;efdf ef}lts tyf er{'cn dfWodaf6 pkl:yt z]o/wgL tyf cltly dxfg'efjx?df k|e' a}+slnld6]8 ;~rfns ;ldltsf] tkm{af6 tyf d]/f] JolQmut tkm{af6 xflb{s :jfut clejfbg JoQm ub{5' . ljZjJofkL ?kdf km}lnPsf] sf]le8–!( sf] dxfdf/Lsf] ;+qmd0f km}lngaf6 lgoGq0f ug{sf nflu g]kfn ;/sf/n] u/]sf] aGbfaGbL -Lock Down_ / lgif]wf1fsf sf/0f ;a}k|s[tLsf k]zf Joj;fo tyf pBf]ux?df k|lts'n kl/l:ytL >[hgf dfq u/]g, a? o;n] Ps k|sf/n] dfgj ;Eotf dflyg} r'gf}tL ylklbPsf]5 . cfly{s Pj+ ;fdflhs hLjgsf] ;a} kxn' dfly k|efj hdfpg sf]/f]gf efO{/; gof“ :j?k / k|sf/df b]vfkg{ yfn]sf] tYo laZj ;fd'cfp“bf laZj yk q:t ag]sf] 5 . ;Dk"0f{ ljZj cy{tGqg} sf]/f]gfsf] k|lts'n kl/l:ytL;“u ;fdgf ul//x]sf] xfnsf] cj:yfdf g]kfnsf] a}+lsËJoj;fo klg o;af6 c5'tf] /xg] s'/} ePg . o:tf] ljifd\ kl/:yLltsf jfah'b klg a}+sn] cl3Nnf] cfly{s jif{df em}+ cfly{s jif{ @)&&÷)&*df klg cfkm\gf] Joj;fo lj:tf/ u/L pT;fxhgs pknAwL xfl;n ug{ ;kmn ePsf] hfgsf/L u/fp“b} jf;nftsf] cfsf/, d'gfkmf, zfvf;~hfn tyf Pl6Pdsf lx;fan] g]kfnsf] cu|0fL afl0fHo a}+ssf] ?kdf of] a}+s :yflkt ePsf] Joxf]/f hfgsf/L u/fpg kfp“bf v'zL nfu]sf]5 . jf;nftsf] ;+/rgf Pj+ cGo ljQLo kl/;"rssf] ljZn]if0f ;d]tn] a}+s cToGt ;sf/fTds lbzftkm{ pGd'v /x]sf] tYo :ki6 x'g]Joxf]/f oxf“x? ;dIf /fVg rfxfG5' .

a}+sn] cfly{s jif{ @)&&÷)&* df u/]sf] k|utL, a}+ssf] ultljlw tyf efjL of]hgfx?, cfly{s jif{ @)&&÷)&* sf] jf;nft, gfkmf–gf]S;fglx;fj, gfkmf gf]S;fg afF8kmfF8 lx;fa, gub k|jfx nufot cGo ljQLo ljj/0fx? ;~rfns ;ldltsf] k|ltj]bgdf lj:t[t ?kdf pNn]vul/Psf] Joxf]/f cjut u/fpg rfxfG5' . cfly{s jif{ @)&&÷)&* df a}+sn] cl3Nnf] cfly{s jif{sf]eGbf $$=!) k|ltztn] d'gfkmf a[l4u/L ?=!,&@,)*,&$,*$(÷– -?=Ps cj{ axQ/ s/f]8 cf7 nfv rf}xQ/ xhf/ cf7 ;o pgGrf; dfq_ v'b d'gfkmf cfh{g u/]sfn] pQmd'gfkmfaf6 z]o/wgL dxfg'efjx?nfO{ a}+ssf] cf= j= @)&&÷)&* sf] r'Qmf k"“hLsf] !@ k|ltztn] x'g] /sd ?=!,#^,!^,$^,*&^÷– -?=Pscj{ 5QL; s/f]8 ;f]x| nfv 5ofnL; xhf/ cf7 ;o 5oxQ/ dfq_ sf] jf]g; z]o/ / s/ k|of]hgsf nflu )=^# k|ltztn] x'g] /sd?=&,!^,^%,^@%÷– -?=;ft s/f]8 ;f]x| nfv k}+;¶L xhf/ 5 ;o kRrL; dfq_ gub nfef+z ljt/0f ug{] k|:tfj :jLs[ltsf nflu o;ul/dfdo aL;f}+ aflif{s ;fwf/0f ;ef ;dIf k|:tfj u/]sf 5f}+ . laZjf; 5, oxf“x?n] ;uj{ :jLs[t ul/lbg' x'g]5 .

;du| cy{tGqdf a+}lsË If]qsf] dxTjk"0f{ e"dLsf x'g] ePsfn] cfkm\gf ;]jf lj:tf/ ug]{ qmddf a}+sn] g]kfn ;/sf/sf laleGg lgsfo÷sfof{nox?h:t} cfGtl/s /fh:j sfof{no, eG;f/ sfof{no, dfnkf]t sfof{no, lhNnf k|zf;g sfof{no, oftfoft Joj:yf sfof{no, laleGg c:ktfn,SofDk; nufotsf lgsfox?df PS:6]G;g sfpG6/ lj:tf/ u/L a}+lsË ;]jf k|bfg ul//x]sf] 5 . ljQLo dWo:ytfsf] e"dLsf ;fy{s t'Nofpga}+ssf] ;]jfnfO{ zx/ s]lGb|tdfq gu/L b'u{d :yfg;Dd k'¥ofpg] clek|fon] ef}uf]lns ?kdf cToGt} ljs6 dflgPsf :yfgx? h:t} pkNnf]d':tfª -nf]dfGyfª_, 8f]Nkfsf] z]–kmf]S;'08f], x'Dnfsf] vfk'{gfy, /;'jfsf] nfª6fª nufot laleGg lhNnfsf ufp“kflnsfx?df zfvf ;~rfngu/L cfw'lgs a}+lsË ;]jf k|bfg ul//x]sf] 5 . To;}u/L a}+sn] g]kfn ;/sf/af6 tf]lsPsf] k|fyldstfsf If]qx?nfO{ dWogh/ ub}{ hnlaB't,s[lif, phf{ tyf ko{6g pBf]usf] nufgLdf hf]8 lbPsf] 5 . o;sf cltl/Qm n3', ;fgf tyf demf}nf Joj;fonfO{ k|jfx ug]{ shf{df;xlhs/0f ub}{ cfPsf] 5 . a}+sn] ;a}nfO{ a}+lsË kx“'r / ljQLo ;dfj]lztfsf] cfjZostfnfO{ dWogh/ ub}{ a}+lsË ultljlwx? nufot ljQLo;fIf/tf ;DaGwL sfo{qmdx? ;~rfng ub}{ cfPsf] 5 . pko'{Qm ultljlwx? ;~rfng ub}{ ubf{ a+}ssf] cled'lvs/0f s]jn gfkmf gf]S;fgdfl;ldt 5}g clkt' ;fdflhs cled'lvs/0f klg a}+lsË Joj;fosf] cfwf/;Dd x'g'kg]{ s'/fdf a}+s ;r]t /x]sf] laifo oxfFx? ;dIf /fVgrfxG5' .

clxn]g} sf]le8–!( sf] dxfdf/Laf6 kg{;Sg] c;/ tyf cfufdL lbgdf o;n] kfg]{ k|efjsf ;DaGwdf cGbfh ug{ ;Sg] kl/:yLlt gePtfklg;sf/fTds b[li6sf]0f /fVbf ;+s|d0f b/ 3l6/x]sfn] laZj cy{ Joj:yfdf ;d]t qmlds?kdf ;'wf/ ePsf] b]lv+bf xfd|f] cy{tGq klg rnfodfgeO{ cfly{s ultljlw ;fdfGo x'“b} hfg] / g]kfnsf] cfly{s a[l4b/ nufotsf ;'rsfÍx? ;sf/fTds /xg] ljZjf; lng ;lsG5 . oBlk a}+lsËJoj;fodf b]vfkg]{ gof“ gof“ r'gf}ltx?nfO{ /0fgLlts sfo{of]hgfsf;fy ;fdgf ug{ ;Ifd x'“b} hfg'kg]{ cfhsf] a:t'lgi7 tYonfO{ cfTd;ftub}{ xfd|f ;Dk"0f{ ;fd'lxs k|of; o;} lbzftkm{ lglb{i6 x'g'kg]{ kIfnfO{ xfdLn] uDeL/tfsf;fy af]w u/]sf 5f} . vf; u/]/ a}+lsË Joj;fodfk|o'Qm cfw'lgs k|ljlwn] lgDTofpg] hf]lvdsf] ;lx Joj:yfkg ub}{ cGo Joj;fosf cGt{lglxt clws hf]lvdsf] k|efjsf/L Joj:yfkgdf

aL;f}+ jflif{s k|ltj]bg2

;~rfns ;ldlt / a}+s Joj:yfkg b[9tfsf;fy nflu k/]sf] 5 . xfdLnfO{ ljZjf; 5, a}+sn] cl3 a9fPsf] Automation /Digitization sfo{n] a}s yk s'zn Pj+ ;jn aGb} gof“ prfO{ xfl;n ug{ ;Ifd aGg] 5 . a}+ssf ;Dk"0f{ Stakeholder sf] ck]IffnfO{l7s 9+uaf6 ;Daf]wg ug{ ;s]dfq Ps ;Ifd jfl0fHo a}+s x'g'sf] ;fy{stf /xG5 eGg] s'/fdf ;~rfns ;ldlt Pj+ a}+s Joj:yfkg ljZj:t/x]sf] s'/f oxf“x? ;dIf /fVg' dgfl;j g} xf]nf eGg] nfUb5 . xfd|f ;Dk"0f{ k|of;x? oxL p2]Zo k|flKtsf lbzftkm{ kl/nlIft /x“b} cfPsf5g\ . a}+sn] ;+:yfut ;fdflhs pQ/bfloTj cGtu{t ;d'bfosf] lbuf] cfly{s / ;fdflhs ljsf;sf nflu laleGg lsl;dsf of]ubfgul//x]sf]df cfufdL lbgdf ;d]t To:tf sfo{x?nfO{ lg/Gt/tf lbO{g]5 .

jftfj/0fhGo ljjztfsf sf/0f a}+ssf] pGgogdf ;t\t\ lrGtgzLn xfd|f ;Dk"0f{ z]o/wgL dxfg'efjx?nfO{ cfhsf] o; aL;f}+ jflif{s;fwf/0f ;efdf ef}lts?kdf pkl:yt u/fpg g;s]sfdf xfdL cToGt b'Mlvt 5f}+ . o:tf] k|lts'n kl/l:ytfdf klg ef}lts tyf er{'cndfWodaf6 pkl:yt z]o/wgL tyf cltly dxfg'efjx?df ;x[botfsf;fy s[t1tf JoQm ub{5' . a}+ssf] pGglt / k|ultsf nflu k|ToIf tyfck|ToIf ?kdf ;xof]u ug'{x'g] u|fxsju{x?, g]kfn /fi6« a}+s, g]kfn lwtf]kq af]8{, sDkgL /lhi6«f/sf] sfof{no, g]kfn :6s PS;r]Gh lnld6]8,l;l8P; P08 lSnol/ª lnld6]8 nufotsf laleGg lgodgsf/L lgsfo, cfGtl/s tyf afx\o n]vfk/LIfs Pj+ kqsf/ju{nfO{ ;d]t ;~rfns;ldltsf] tkm{af6 xflb{s wGojfb 1fkg ug{ rfxG5' .

cfufld lbgdf klg ;a}af6 ;xof]u / ;b\efj kfpg] ljZjf; lnPsf] 5' . Corona Virus ;+qmd0f h:tf] dxfdf/Ln] ;[hgf u/]sf] c;fdfGoPj+ hl6n kl/l:yltsfaLr klg w}o{tf Pj+ ;+odtfk"j{s s'zntfsf;fy lgjf{w 9+uaf6 a}+s ;~rfng ug]{ k|d'v sfo{sf/L clws[t nufotJoj:yfkg tyf ;Dk"0f{ sd{rf/L ldqx?nfO{ xflb{s wGojfb 1fkg ub{5' . dnfO{ ljZjf; 5, cfhsf] ;efdf pkl:yt x'g] ;Dk"0f{dxfg'efjx?af6 k|fKt ;'emfj Pj+ ;Nnfx a}+ssf nflu pkof]lu dfu{bz{g ;fljt x'g]g} 5 . a}+ssf] pGgogdf of]ubfg ug{'x'g] o; a}+ssfk"j{ cWoIf Pj+ ;~rfnsHo"x?nfO{ xflb{s wGojfb lbg rfxG5' .

cGTodf, ;~rfns ;ldltsf] jflif{s k|ltj]bgsf ;fy} cfly{s jif{ @)&&÷)&* sf] jf;nft, gfkmf gf]S;fg lx;fj, gub k|jfx ljj/0f /;f];“u ;DalGwt cg';"rLx? / tt\ jif{df a}+sn] ;Dkfbg u/]sf sfo{x?sf] ;dLIff / efjL sfo{qmdx? ;lxtsf] jflif{s k|ltj]bg pk/ 5nkmnu/L cg'df]bg Pj+ :jLs[t u/L lbg'x'g ;Dk"0f{ z]o/wgL dxfg'efjx? ;dIf xflb{s cg'/f]w ub{} o; ul/dfdo aL;f}+ aflif{s ;fwf/0f ;efdfoxf“x? ;a}nfO{ k'gM :jfut ub}{ pQ/f]Q/ k|utLsf] sfdgf ub{5' .

wGojfb .

lnnf k|sfz l;6f}nf cWoIfldlt M @)&*÷)(÷!*


k|e' a}+s lnld6]8aj/dxn, sf7df8f}+

aL;f}+ jflif{s ;fwf/0f ;efdf k]z ePsf];~rfns ;ldltsf] k|ltj]bgM cfly{s jif{ @)&&÷)&*

cfb/0fLo z]o/wgL dxfg'efjx?,k|e' a}+s lnld6]8sf] o; aL;f}+ jflif{s ;fwf/0f ;efdf pkl:yt ;Dk"0f{ z]o/wgL dxfg'efjx?, laleGg lgodgsf/L lgsfoaf6 kfNg' ePsfk|ltlglwHo"x?, ko{j]IfsHo"x?, cGo cfdlGqt dxfg'efjx? tyf pkl:yt ;Dk"0f{nfO{ a}+s ;~rfns ;ldlt ;fy} a}+s kl/jf/sf] tkm{af6 xflb{s:jfut tyf clejfbg JoQm ub{5f}+ .

cfhsf] o; ul/dfdo ;fwf/0f ;efdf ;~rfns ;ldltsf] tkm{af6 oxf“x? ;dIf ;~rfns ;ldltsf] jflif{s k|ltj]bg, a}+ssf] cf=j=@)&&÷)&*sf] gfkmf gf]S;fg af“8kmf“8 lx;fj, gub k|jfx ljj/0f / ;f];Fu ;DalGwt cg';"rLx? nufot cGo ljQLo ljj/0fx? tyf o; cjlwdfa}+sn] ;Dkfbg u/]sf sfo{x? / pknJwLsf] ;dLIff Pj+ efjL sfo{qmd ;lxtsf] jflif{s k|ltj]bg :jLs[ltsf nflu k|:t't ug]{ cg'dltrfxG5' . To;}u/L a}+ssf] cf= j= @)&&÷)&* sf] cfiff9 d;fGtdf sfod r'Qmf k"“hLsf] !@ k|ltztn] x'g] /sd ?= !,#^,!^,$^,*&^÷– sf]af]g; z]o/ tyf s/ k|of]hgsf nflu )=^# k|ltztn] x'g] /sd ?= &,!^,^%,^@%÷– gub nfef+z af“8kmf“8 ug]{ k|:tfj :jLs[ltsf nfluul/dfdo ;ef ;dIf k]z ul/Psf] hfgsf/L u/fp“b5' .

s_ cfly{s tyf a}+lsË If]qsf kl/;"rsx? M!= ljZj cy{tGq Msf]le8–!( sf] dxfdf/L lgoGq0f tyf /f]syfdsf nflu ljZje/ cjnDag ul/Psf pkfox? tyf vf]ksf] ljsf;af6 pTkfbgb]lvcfk"lt{;Ddsf >“[vnf qmlds ?kdf ;'wf/ x'“b} uO{/x]sf] 5 . cGt/f{li6«o d'b|f sf]ifn] cS6f]a/ @)@! df cBfjlws u/]sf] World EconomicOutlook sf cg';f/ ;g\ @)@! df ljZj cy{tGq %=( k|ltztn] lj:tf/ x'g] k|If]k0f u/]sf] 5 . ljsl;t d'n'sx?sf] cy{tGq ;g\ @)@)df $=% k|ltztn] ;+s'rg ePsf]df ;g\ @)@! df %=@ k|ltztn] lj:tf/ x'g] cGt/f{li6«o d'b|f sf]ifsf] k|If]k0f /x]sf]5 . pbLodfg tyf ljsf;zLn cy{tGq ;g\ @)@) df @=! k|ltztn] ;+s'rg ePsf]df ;g\ @)@! df ^=$ k|ltztn] lj:tf/ x'g] k|If]k0f5 . pbLodfg tyf ljsf;zLn PlzofnL cy{tGq ;g\ @)@! df &=@ k|ltztn] lj:tf/ x'g] k|If]k0f 5 . o;dWo] ef/tsf] cy{tGq (=% k|ltztn]lj:tf/ x'g] tyf rLgsf] * k|ltztn] lj:tf/ x'g] k|If]k0f 5 . pQm k|If]k0f cg';f/ ;g\ @)@) df k]6«f]lnod kbfy{sf] d'Nodf #@=& k|ltztn];+s'rg x'g cfPsf]df ;g\ @)@! Dff %(=! k|ltztn] a[l4 x'g] k|If]k0f /x]sf] 5 . ljsl;t cy{tGqx?df ;g\ @)@) df )=& k|ltzt d'b|f:kmLlt/x]sf]df ;g\ @)@! df @=$ k|ltzt x'g] k|If]k0f u/]sf], To:t} pbLodfg tyf ljsf;zLn cy{tGqx?sf] d'b|f:kmLlt ;g\ @)@) df %=! k|ltzt/x]sf]df ;g\ @)@! df %=$ k|ltzt /xg] k|If]k0f /x]sf] 5 . sf]le8–!( sf] ;+s6af6 l;lh{t c;xhtfsf jfjh'b w]/} d'n'sx?n] cfly{ss[ofsnfk ;xh agfpg aGbfaGbL, lgif]Bf1f nufotsf Joj:yfx? qmdzM v's'nf] agfp“b} nu]sf 5g\ .

@= b]zsf] cfly{s cj:yf Mc= s'n u|fx:y pTkfbg Ms]Gb|Lo tYofÍ ljefusf cg';f/ cfly{s jif{ @)&&÷)&* df $=)! k|ltzt cfly{s a[l4 x'g] cg'dfg /x]sf] 5 . o:tf] a[l4b/ cfly{s jif{@)&^÷)&& df -@=)(_ /x]sf] lyof] . s[lif If]qsf] a[l4 @=^$ k|ltzt, pBf]u If]qsf] %=)% k|ltzt tyf ;]jf If]qsf] a[l4 $=$# k|ltzt/x]sf] cg'dfg 5 . cfly{s jif{ @)&&÷)&* df s'n u|fx:Yo art s'n u|fx:Yo pTkfbgsf] ^=^@ k|ltzt k'u]sf] 5 . s'n /fli6«o artsf]s'n u|fx:Yo pTkfbg;“usf] cg'kft #@=#) k|ltzt /x]sf] 5 .


cf= d'b|f:kmLlt Mcfly{s jif{ @)&&÷)&* df jflif{s cf};t pkef]Qmf d'b|f:kmLlt #=^) k|ltzt /x]sf] 5 . cl3Nnf] cfly{s jif{ o:tf] d'b|f:kmLlt ̂ =!% k|ltzt/x]sf] lyof] .

cfly{s jif{ @)&&÷)&* df pkef]Qmf d'b|f:kmLlt sf7df8f}+ pkTosfdf #=## k|ltzt, t/fO{df #=^* k|ltzt, kxf8df #=*& k|ltzt /lxdfndf @=*& k|ltzt /x]sf] 5 . cl3Nnf] cfly{s jif{df o:tf] d'b|f:kmLlt qmdzM ̂ =(^ k|ltzt, ̂ =@( k|ltzt, %=!) k|ltzt / $=(! k|ltzt/x]sf] lyof] .

O= j}b]lzs Jofkf/, ljk|]if0f cfk|jfx, rfn' vftf tyf zf]wfgfGt/ l:ylt Mcfly{s jif{ @)&&÷)&* df s'n j:t' lgof{t $$=$ k|ltztn] a[l4 eO{ ?=!$! ca{ !@ s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] lgof{t )=^k|ltztn] a[l4 ePsf] lyof] . To;}u/L cfly{s jif{ @)&&÷&* df s'n j:t' cfoft @*=& k|ltztn] a[l4 eO{ ?=!%#( ca{ *$ s/f]8 k'u]sf]5 . cl3Nnf] jif{ o:tf] cfoft !%=^ k|ltztn] 36]sf] lyof] . cfly{s jif{ @)&&÷)&* df s'n j:t' Jofkf/ 3f6f @&=# k|ltztn] a[l4 eO{?=!#(* ca{ &! s/f]8 k'u]sf]5 . cl3Nnf] jif{ o:tf] 3f6f !^=* k|ltztn] 36]sf] lyof] . ;dLIff jif{df lgof{t–cfoft cg'kft (=@ k|ltztk'u]sf] 5 . cl3Nnf] jif{ o:tf] cg'kft *=@ k|ltzt /x]sf] lyof] .

cfly{s jif{ @)&&÷)&* df ljk|]if0f cfk|jfx (=* k|ltztn] a[l4 eO{ ?=(^! ca{ % s/f]8 k'u]sf] 5 . cl3Nnf] jif{ ljk|]if0f cfk|jfx )=%k|ltztn] 36]sf] lyof] . cd]l/sL 8n/df ljk|]if0f cfk|jfx *=@ k|ltztn] a[l4 eO{ * ca{ !% s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] cfk|jfx#=# k|ltztn] 36]sf] lyof] . cfly{s jif{ @)&&÷)&* df j}b]lzs /f]huf/Lsf nflu clGtd >d :jLs[lt -;+:yfut tyf JolQmut–gof“/ j}wflglss/0f_ lng] g]kfnLsf] ;+Vof ^@=* k|ltztn] 36]sf] 5 . cl3Nnf] jif{ o:tf] ;+Vof @)=% k|ltztn] 36]sf] lyof] . j}b]lzs/f]huf/Lsf nflu k'gM >d :jLs[lt lng] g]kfnLsf] ;+Vof ;dLIff cjlwdf $^=* k|ltztn] 36]sf] 5 . cl3Nnf] jif{ o:tf] ;+Vof #$=& k|ltztn]36]sf] lyof] . cfly{s jif{ @)&&÷)&* df v'b 6«fG;km/ (=! k|ltztn] a[l4 eO{ ?=!)&! ca{ #% s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] 6«fG;km/!=% k|ltztn] 36]sf] lyof] .

cfly{s jif{ @)&&÷)&* df rfn' vftf ?=### ca{ ^& s/f]8n] 3f6fdf /x]sf] 5 . cl3Nnf] jif{ rfn' vftf ?=## ca{ &^ s/f]8n] 3f6fdf/x]sf] lyof] . cd]l/sL 8n/df cl3Nnf] jif{ ## s/f]8 (* nfvn] 3f6fdf /x]sf] rfn' vftf ;dLIff jif{df @ ca{ *$ s/f]8n] 3f6fdf/x]sf] 5 . cfly{s jif{ @)&&÷)&* df k"“hLut 6«fG;km/ &=$ k|ltztn] a[l4 eO{ ?=!% ca{ @^ s/f]8 k'u]sf] 5 eg] v'b k|ToIf j}b]lzs nufgL)=@ k|ltztn] a[l4 eO{ ?=!( ca{ %! s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ k"“hLut 6«fG;km/ ?=!$ ca{ @! s/f]8 / v'b k|ToIf j}b]lzsnufgL ?=!( ca{ $* s/f]8 /x]sf] lyof] . cfly{s jif{ @)&&÷)&* df zf]wgfGt/ l:ylt ?=! ca{ @# s/f]8n] artdf /x]sf] 5 . cl3Nnf]jif{ zf]wgfGt/ l:ylt ?=@*@ ca{ $! s/f]8n] artdf /x]sf] lyof] .

O{= ljb]zL ljlgdo ;l~rlt M@)&& c;f/ d;fGtdf ?=!$ va{ ! ca{ *$ s/f]8 a/fa/ /x]sf] s'n ljb]zL ljlgdo ;l~rlt )=@ k|ltztn] sdL cfO{ @)&* c;f/d;fGtdf ?=!# va{ (( ca{ # s/f]8 sfod ePsf] 5, h'g !!=@ dlxgfsf] j:t' cfoft / !)=@ dlxgfsf] j:t' tyf ;]jf cfoft wfGg kof{Kt/xg] b]lvG5 .

p= lgIf]k kl/rfng Mcfly{s jif{ @)&&÷)&* df a}+s tyf ljQLo ;+:yfx¿sf] lgIf]k @!=$ k|ltztn] a9]sf] 5 . cl3Nnf] jif{ o:tf] lgIf]k !*=& k|ltztn] a9]sf]lyof] . @)&* c;f/df a}+s tyf ljQLo ;+:yfx¿sf] s'n lgIf]kdf rNtL, art / d'2tLsf] c+z qmdzM !)=$ k|ltzt, #$=@ k|ltzt / $&=)k|ltzt /x]sf] 5 . cl3Nnf] jif{ o:tf] c+z qmdzM !) k|ltzt, #!=( k|ltzt / $*=^ k|ltzt /x]sf] lyof] .

pm= shf{ tyf ;fk6L Mcfly{s jif{ @)&&÷)&* df a}+s tyf ljQLo ;+:yfx?af6 lghL If]qdf k|jflxt shf{ @&=# k|ltztn] a9]sf] 5 . cl3Nnf] jif{ o:tf] shf{


!@ k|ltztn] a9]sf] lyof] . ;dLIff jif{df lghL If]qtk{m k|jflxt shf{dWo] jfl0fHo a}+sx?sf] shf{ k|jfx @&=* k|ltztn], ljsf; a}+sx?sf]shf{ k|jfx #)=% k|ltztn] a9]sf] 5 eg] ljQ sDkgLx?sf] shf{ k|jfx ^=# k|ltztn] 36]sf] 5 .

cfly{s jif{ @)&&÷)&* sf] c;f/ d;fGtdf a}+s tyf ljQLo ;+:yfx?sf] nufgLdf /x]sf] shf{dWo] ̂ ^=! k|ltzt shf{ 3/ hUufsf] lwtf]df/ !@=& k|ltzt shf{ rfn' ;DklQ -s[lif tyf u}/–s[lifhGo j:t'_ sf] lwtf]df k|jfx ePsf] 5 . @)&& c;f/ d;fGtdf o:tf] lwtf]df k|jflxtshf{sf] cg'kft qmdzM ^%=& k|ltzt / !# k|ltzt /x]sf] lyof] .

cfly{s jif{ @)&&÷)&* df a}+s tyf ljQLo ;+:yfx?sf] s[lif If]qtkm{sf] shf{ $#=^ k|ltztn], cf}Bf]lus pTkfbg If]qtkm{sf] shf{ @)=^k|ltztn], lgdf{0f If]qtkm{sf] shf{ !*=$ k|ltztn], oftfoft, ;+rf/ tyf ;fj{hlgs ;]jf If]qtkm{sf] shf{ @)=$ k|ltztn], yf]s tyf v'b|fJofkf/ If]qtkm{sf] shf{ @^=@ k|ltztn] / ;]jf pBf]u If]qtkm{sf] shf{ @)=( k|ltztn] a9]sf] 5 .

cfly{s jif{ @)&&÷)&* df a}+s tyf ljQLo ;+:yfx?af6 k|jflxt cfjlws shf{ @(=& k|ltztn], cf]e/8«fkm\6 shf{ @(=* k|ltztn], 6«i6l/l;K6 -cfoft_ shf{ $*=& k|ltztn], l8dfG8 tyf rfn' k"“hL shf{ @%=$ k|ltztn], l/on :6]6 shf{ -JolQmut cfjf;Lo 3/ shf{ ;d]t_!%=* k|ltztn] / dflh{g k|s[ltsf shf{ !!)=* k|ltztn] a9]sf] 5 eg] xfo/ kr]{h shf{ &=& k|ltztn] 36]sf] 5 .

v = cfly{s jif{ @)&&÷)&* df a}+ssf] sf/f]af/sf] l;+xfjnf]sg M a}+sn] cfly{s jif{ @)&^÷)&& / cfly{s jif{ @)&&÷)&* dfu/]sf] sf/f]af/sf] t'ngfTds ljj/0f lgDgfg';f/ /x]sf] 5 .

s'n ;DklQ M cfly{s jif{ @)&^÷)&& sf] cfiff9 d;fGtdf s'n ;DklQ ?=! va{ ^& ca{ %! s/f]8 &# nfv /x]sf]df cf=j=@)&&÷)&*sf] cfiff9 d;fGtdf s'n ;DklQdf @*=^% k|ltztn] a[l4 eO{ ?=@ va{ !% ca{ %! s/f]8 #% nfv k'u]sf] 5 .

r'Qmf k"“hL Pj+ ;+/rgf M cfly{s jif{ @)&^÷)&& sf] cfiff9 d;fGtdf sfod /x]sf] r'Qmf k"“hL ?=!) ca{ #! s/f]8 %% nfv ^ xhf/^ ;o #% sf] !) k|ltztn] x'g] /sd ?=! ca{ # s/f]8 !% nfv %) xhf/ ̂ ;o ̂ $ jf]g; z]o/ lat/0f u/L o; cfly{s jif{ @)&&÷)&*sf] cfiff9 d;fGtdf r'Qmf k"“hL ?=!! ca{ #$ s/f]8 &) nfv %& xhf/ @ ;o (( sfod ePsf] 5 . r'Qmf k"“hLdWo] %! k|ltzt ;+:yfks/ $( k|ltzt ;j{;fwf/0f /x]sf] 5 .

/sd ?= nfvdf

jf;nft tkm{s'n ;DklQ @!,%%,!#% !^,&%,!&# @*=^%r'Qmf k"“hL !,!#,$&! !,)#,!%% !)=))hu]8f tyf sf]ifx? %&,^$@ %),&@# !#=^$s'n shf{ nufgL !$,@@,^$& !),#!,#$# #&=($cGo nufgL #,#*,*)& @,)*,$@$ ^@=%^lgIf]k ;+sng !^,(&,@^* !#,^%,@^) @$=#@Gffkmf gf]S;fg lx;fa tkm{v'b Aofh cfDbfgL %),@## $%,@!) !!=!!u}x| Aofh cfDbfgL !*,%*@ !$,!** #)=(^;~rfng vr{ $!,!%! #%,(#$ !$=%@;~rfng d'gfkmf @^,)## !*,)%# $$=@)v'b d'gfkmf !&,@)( !!,($@ $$=!)cGo ljj/0flgis[o shf{÷s'n shf{ k|ltztdf !=^* #=!% -$^=^&_k|lt z]o/ cfDbfgL -?=_ !%=!& !!=%* #!=))k|lt z]o/ d'No v'b ;DklQdf -?=_ !%)=*) !$(=!& !=)(

cfiff9 d;fGt @)&*ljj/0f cfiff9 d;fGt @)&& kl/jt{g k|ltzt


hu]8f tyf sf]ifx? M cfly{s jif{ @)&^÷)&& sf] cfiff9 d;fGtdf sfod /x]sf] hu]8f tyf sf]ifx?sf] /sd ?=% ca{ & s/f]8 @# nfv/x]sf]df cf=j=@)&&÷)&* sf] cfiff9 d;fGt ;Dddf !#=^$ k|ltztn] a[l4 eO{ ?=% ca{ &^ s/f]8 $@ nfv k'u]sf] 5 .

shf{ tyf ;fk6L M a}+sn] ut cf=j=@)&^÷)&& ;Dddf k|jfx u/]sf] shf{ tyf ;fk6L /sd ?=! va{ # ca{ !# s/f]8 $# nfv /x]sf]dfcf=j=@)&&÷)&* df #&=($ k|ltztn] a[l4 u/L ?=! va{ $@ ca{ @^ s/f]8 $& nfv k'¥ofPsf] 5, h;dWo] ?=! va{ #$ ca{ *) s/f]8%$ nfv ;j{;fwf/0f u|fxsx?nfO{ / ?=& ca{ $% s/f]8 (# nfv a}+s tyf ljQLo ;+:yfx?nfO{ shf{ k|jfx u/]sf] 5 . cfly{s jif{@)&&÷)&* ;Dd k|jfx u/]sf] s'n shf{ ;fk6LdWo] AolQmut cfjfl;o 3/ shf{df &=$* k|ltzt, l/on :6]6 shf{df !=*@ k|ltzt, dflh{gn]lG8Ë shf{df @=!& k|ltzt, lakGg au{ shf{df &=%@ k|ltzt, clwljsif{ shf{df !)=&$ k|ltzt / cGo shf{df &)=@^ k|ltzt nufgL/x]sf] 5 . cfly{s jif{ @)&&÷)&* df a}+sn] nufgL u/]sf] s'n shf{dWo] k|fyldstf k|fKt If]qdf #@=*) k|ltzt nufgL u/]sf] 5, h;dWo]s[lif If]qdf !!=&% k|ltzt nufgL /x]sf] 5 . a}}+sn] cfly{s jif{ @)&&÷)&* ;Dddf hn ljB't If]qdf of]ubfg k'¥ofpg] p2]Zon] @( j6fxfO8«f]kfj/ kl/of]hgf dfkm{t &#%=@@ d]ufjf6 Ifdtfsf hnljB't kl/of]hgfsf nflu s'n :jLs[t ;Ldf ?=!! ca{ *) s/f]8 $ nfvdWo]?=^ ca{ ## s/f]8 !$ nfv k|jfx u/]sf] 5 . ;fy} a}+sn] cf=j=@)&&÷)&* df g]kfn /fi6« a}+saf6 hf/L ePsf] æ;x'lnotk"0f{ shf{sf nfluAofh cg'bfg ;DaGwL sfo{ljlw @)&^Æ cGt{utsf laleGg If]qdf s'n #,&#* j6f kl/of]hgfx?df ?=$ ca{ #! s/f]8 %& nfv $^ xhf/shf{ k|jfx u/]sf] 5 .

lgIf]k ;+sng M a}+sn] cf=j=@)&^÷)&& sf] cGTo;Dddf kl/rfng u/]sf] s'n lgIf]k ?=! va{ #^ ca{ %@ s/f]8 ^) nfvdfcf=j=@)&&÷)&* df @$=#@ k|ltztn] a[l4 u/L s'n lgIf]k kl/rfng ?=! va{ ̂ ( ca{ &@ s/f]8 ^* nfv k'u]sf] 5, h;dWo] u|fxsx?sf]lgIf]k ?=! va{ ^$ ca{ *% s/f]8 % nfv tyf a}+s tyf ljQLo ;+:yfx?sf] lgIf]k ?=$ ca{ *& s/f]8 ^# nfv /x]sf] 5 . a}+ssf] s'nlgIf]kdf rNtL lgIf]ksf] c+z !!=!& k|ltzt, dfu]sf] avt ltg'{kg]{ lgIf]ksf] c+z &=%( k|ltzt, d'2tL lgIf]ksf] c+z $!=@* k|ltzt, artlgIf]ksf] c+z #(=)# k|ltzt / cGo lgIf]ksf] c+z )=(# k|ltzt /x]sf] 5 .

v'b Aofh cfDbfgL M cf=j=@)&^÷)&& df a}+ssf] v'b Aofh cfDbfgL ?=$ ca{ %@ s/f]8 !) nfv /x]sf]df cf=j=@)&&÷)&* df !!=!!k|ltztn] a[l4 eO{ ?=% ca{ @ s/f]8 ## nfv k'u]sf] 5 .

u}x| Aofh cfDbfgL Mcf=j=@)&^÷)&& df a}+ssf] u}x| Aofh cfDbfgL ?=! ca{ $! s/f]8 ** nfv /x]sf]df cf=j=@)&&÷)&* df #)=(^k|ltztn] a[l4 eO{ ?= ! ca{ *% s/f]8 *@ nfv k'u]sf] 5 .

;~rfng vr{ M cf=j=@)&^÷)&& df a}+ssf] ;~rfng vr{ ?=# ca{ %( s/f]8 #$ nfv /x]sf]df cf=j=@)&&÷)&* df !$=%@ k|ltztn]a[l4 eO{ ?=$ ca{ !! s/f]8 %! nfv k'u]sf] 5 .

;~rfng d'gfkmf M cf=j=@)&^÷)&& df a}+ssf] ;~rfng d'gfkmf ?=! ca{ *) s/f]8 %# nfv /x]sf]df cf=j=@)&&÷)&* df $$=@)k|ltztn] a[l4 eO{ ?=@ ca{ ^) s/f]8 ## nfv k'u]sf] 5 .

v'b d'gfkmf M cf=j=@)&^÷)&& df a}+ssf] v'b d'gfkmf ?=! ca{ !( s/f]8 $@ nfv /x]sf]df cf=j=@)&&÷)&* df $$=!) k|ltztn]a[l4 eO{ ?=! ca{ &@ s/f]8 ( nfv k'u]sf] 5 .

cGo ljj/0fx? M cf=j=@)&&÷)&* sf] cGodf a}+ssf] lgis[o shf{÷s'n shf{ k|ltzt, k|lt z]o/ cfDbfgL / k|lt z]o/ d'No v'b ;DklQdfqmdzM !=^* k|ltzt, !%=!& k|ltzt / !%)=*) /x]sf] 5, ut jif{sf] ;f]xL cjlwdf lgis[o shf{÷s'n shf{ k|ltzt, k|lt z]o/ cfDbfgL/ k|lt z]o/ d'No v'b ;DklQdf qmdzM #=!% k|ltzt, !!=%* k|ltzt / !$(=!& /x]sf] lyof] .

;du|df cf=j=@)&&÷)&* df ;du| ljZj cy{tGq nufot b]zs} cy{tGqdf sf]le8–!( n] kf/]sf] k|lts'n c;/sf afjh'b a}+ssf] v'bd'gfkmf nufot d'Vo ;"rsfÍx?df pNn]Vo a[l4 ePsf] 5 .


u_ k|ltj]bg tof/ ePsf] ldlt;Dd rfn' jif{sf] pknAwL / eljiodf ug'{kg]{ s'/fsf] ;DaGwdf ;~rfns ;ldltsf] wf/0ff M != o; a}+ssf] rfn' cfly{s jif{sf] k|yd q}df;sf] ckl/:s[t ljQLo ljj/0f lgDgfg';f/ /x]sf]

@= zfvf lj:tf/ Ma}+sn] cfkm\gf] sfo{If]q lj:tf/ ug]{ qmdnfO{ lg/Gt/tf lb+b} cfPsf] 5 . a}+sn] k"j{df d]rLb]lv klZrddf dxfsfnL;Dd zfvf lj:tf/u/L k|ltj]bg tof/ kfbf{sf] ldlt;Dd cfkm\gf @!% j6f zfvf sfof{no, ^) j6f PS;6]G;g sfp06/ Pj+ !*( j6f Pl6Pdx?af6 sf/f]af/;~rfng ub}{ cfPsf] 5 . ;dLIff cjlwdf a}+sn] g]kfne/L ^ j6f zfvf / !! j6f PS;6]G;g sfpG6/ vf]n]sf] 5 . o;}u/L rfn' cfly{sjif{df klg pkTosf leq tyf aflx/ cfjZostf adf]lhd yk zfvf÷PS:6]G;g sfp06/ vf]Ng] sfo{nfO{ lg/Gt/tf lbg] of]hgf /x]sf]5 . o;/L lj:tfl/t zfvf ;~hfnn] b]zsf] ;'ud If]qdf dfq geO{ b'u{d tyf lxdfnL e]udf ;d]t a}+lsË ;'ljwfsf] kx'“r k'Ug] / g]kfn;/sf/n] cjnDag u/]sf] ljQLo ;dfj]zLtfdf ;d]t 6]jf k'Ug] a}+ssf] ljZjf; /x]sf] 5 .

#= ;]jf lj:tf/ Ma}+sn] u|fxssf] rfxgf tyf dfu adf]lhd u|fxsju{ ;dIf gjLgtd\ kl/dflh{t, e/kbf]{ tyf u'0f:tl/o ;]jf k|bfg ub}{ cfO{/x]sf] 5 . o;sf]lgldQ k|ljlwdf eO/x]sf] ljsf;, u|fxs ju{sf] cfjZostf, ;dosf] dfu cflb kIfx?sf] d'NofÍg u/L cfkm\gf] hgzQmLnfO{ ;jn / ;Ifdagfpb} a}+sn] cg';Gwfg / ljsf;sf] lg/Gt/tfnfO{ dxTjsf;fy u|x0f u/]sf] 5 .

a}+sn] laB'tLo e'QmfgL ;]jfnfO{ k|f]T;fxg tyf k|j4{g ug]{ p2]Zon] QR Code tyf POS d]lzg dfkm{t x'g] sf/f]af/sf] ;'?jft ug'{sf;fy} qmdzM Jofkstf lb+b} nu]sf] 5 .

u|fxsx?nfO{ gub /fVg / e'QmfgL lngsf] nflu a}+ssf] sfpG6/df nfO{g a:g' kg]{ emGem6af6 d'Qm ug]{ p2]Zon] a}+ssf] d'Vo sfof{noaj/dxnaf6 Cash Recycle Machine (CRM) ;]]jfsf] ;'?jft u/]sf] 5 . lgs6 eljiod} cfjZostf cg';f/ cGo :yfgx?df ;d]to:tf] ;]jf la:tf/ ul/g] 5 .

$= a}+ssf] efjL of]hgf tyf sfo{qmdx? lgDgfg';f/ /x]sf] 5g Ms= lgIf]knfO{ ljljwLs/0f ug{ laleGg lsl;dsf gof“ gof“ of]hgfx? th'{df u/L sfof{Gjog ug]{ .v= a}+ssf] zfvf ;~hfnsf] a[l4, JolQmut lgIf]ksf] lx:;f a[l4 ug]{ tyf ;du| Joj;fosf] a[l4 ug]{ .u= u}/sf]ifdf cfwfl/t sf/f]af/ a[l4 ug]{ .3= shf{sf] u'0f:t/nfO{ sfod /fVg] / s[lif, phf{, ko{6g / n3' tyf ;fgf demf}nf pBf]udf shf{ nufgLnfO{ k|fyldstf lbg] .ª= a}+ssf] cfGtl/s lgoGq0f k|0ffnL tyf ;+:yfut ;';fzgnfO{ cem ;'b[9 ug]{ .r= a}+ssf] b}lgs sfo{ ;~rfngnfO{ Automation tk{m n}hfg] sfo{nfO{ yk lta|tf lbg] .5= sd{rf/Lx?sf] sfo{ bIftf clea[l4sf nflu cfjZos tflnd lbO{ dfgj ;+;fwgsf] ljsf; ug]{ .h= a}+sn] Jofkf/ Joj;fosf] gof“ If]q klxrfg ug]{ / a}+ssf] pknAw ;fwg >f]tsf] ;xL / plrt tj/n] k|of]u u/L Joj;fo /

cfDbfgLdf a[l4 ug]{ .em= cfw'lgs k|ljlwnfO{ cfTd;ft ub}{ cfjZostf cg';f/ pQm k|ljlwx?nfO{ k|of]udf NofO{ sd eGbf sd sfuhsf] k|of]u -Less

Paper Use_ nfO{ k|fyldstfsf;fy cuf8L a9fpg] .`= a}+ssf] k"“hL tyf sf/f]af/sf] bfo/fnfO{ a[l4 ug{ pko'Qm a}+s tyf ljQLo ;+:yfnfO{ ufEg÷k|fKtL ug{sf] nflu dh{/ ;DaGwL cWoog

sfo{ hf/L /fVg] .6= a}+sn] k|of]u ul//x]sf] Mobile Bankng Software af6 g} u|fxssf] sf/f]af/sf] cfwf/df C0f ;'ljwf pkef]u ug{, Local

Remittance tyf d'2tL lgIf]k /fVg kfOg] ;]jfsf] lj:tf/ ul/g] .

qm=;+= ljj/0f @)&* cfiff9 d;fGt @)&* c;f]h d;fGt a[l4÷-sdL_ k|ltzt! s'n lgIf]k !^,(&,@^* !^,*$,)!% -)=&*_@ s'n shf{ !$,@@,^$& !$,%(,@@% @=%&# v'b d'gfkmf !&,@)( ^,#^$

/sd ?= nfvdf


7= sf8{af6 x'g] e'QmfgLnfO{ ;/n agfpg Contact Less k|ljlwsf] lj:tf/ ul/g] .

%= k|ljlw ljsf; tyf ;"rgf Joj:yfkg k|ljlw Ma}+sn] Core Banking System sf nflu cGt/f{li6«o :t/sf] a}+lsÍ ;km\6j]o/ Finacle k|of]udf NofPsf] 5 / o;nfO{ u|fxsd}qL Pj+;/lns[t ug{sf nflu ;do ;fk]If kl/dfh{g ub}{ nluPsf] 5, h;n] a}+ssf] ;]jf tyf ;'ljwfx?nfO{ cem k|ljlwd}qL tyf r':t agfPsf] 5 .

cfly{s jif{ @)&&÷)&* df a}+sn] ;"rgf k|ljlwsf] lj:tf/sf nflu lgDg lnlvt yk sfo{x? u/]sf] 5 .s= a}+sn] cfkm\gf] Web-Site nfO{ ;/n, ;'/lIft tyf u|fxsd}qL agfpgsf nflu kl/dfh{g ul/Psf] 5 .v= df]jfOn a}+lsÍ Pj+ cGo l8lh6n dfWodaf6 k|bfg ul/g] ;]jfnfO{ :t/f]Gglt tyf yk ;'/lIft ul/Psf] 5 .u= afx\o tyf cfGtl/s Cyber Security Risk nfO{ Go'gLs/0f ug{sf nflu Cyber Security OsfO{ u7g ul/Psf] 5 . h;n]

;"rgf k|ljlw ;DaGwL hf]lvdnfO{ Go'gLs/0f ug{ cfjZos sfo{x? ul//x]sf] 5 .3= l8lh6n dfWodaf6 x'g] sf/f]af/ ;DaGwL ;'/Iff dfkb08 (PCI-DSS) k|dfl0fs/0f clGtd cj:yfdf k'u]sf] 5 .ª= Online sf/f]af/nfO{ k|fyldstf lbb} ;f]sf] nflu cfjZos k"jf{wf/x?sf] ljsf; ul/Psf] 5 .r= a}+ssf] b}lgs?kdf x'g] cfGtl/s sf/f]jf/nfO{ ;/lns[t tyf Jojl:yt ug{sf nflu laleGg c6f]d]zgsf df]8nx? ;~rfngdf

NofOPsf] 5 / s]xL Nofpg] k|s[ofdf /x]sf 5g\ .

^= dfgj ;+zfwg Ma}+sn] cfkm\gf sd{rf/Lx?nfO{ ;b}j cfkm\gf] dxTjk"0f{ ;DklQsf] ?kdf lnPsf] 5 . a}+ssf sd{{rf/Lx?nfO{ j[QL ljsf;sf nflu ;dfg cj;/ lbg'sf;fy} pgLx?nfO{ ;do;fk]If, bIf / of]Uo agfpg tyf Ifdtf clea[l4sf nflu ;do ;dodf laleGg cfGtl/s tyf jfx\o tflnd, ;]ldgf/ tyfuf]i7Lx?df ;xefuL u/fp“b} cfPsf] 5 . ;dLIff cjlwdf a}+sn] O{–k|ljwLsf] cfwf/df &( j6f / ef}lts?kdf @! j6f tflnd ;DkGg u/]sf] 5, h;dflaleGg txsf sd{rf/Lx?sf] ;xeflutf /x]sf] lyof] . cfufdL jif{x?df ;d]t sd{rf/Lx?sf] 1fg tyf Ifdtf a[l4sf nflu lg/Gt/?kdf cfGtl/styf jfx\o tflnd ;~rfng ul/g]5 . a}+sdf xfn s'n sd{rf/Lsf] ;+Vof @,$@# -!,@*& k'?if / !,!#^ dlxnf_ /x]sf 5g\ .

&= sDkgLsf] cf}Bf]lus / Joj;flos ;DaGw Ma}+sn] cfkm\gf] Joj;flos bfo/fnfO{ km/flsnf] kfb}{ hfgsf nflu a}+s;“u k|ToIf jf ck|ToIf ?kdf ;/f]sf/ /fVg] ;+3 ;+:yf tyf cf}Bf}lusJoj;flos k|lti7fgx?;“u ;'dw'/ ;DaGw :yflkt u/L ;f] ;DaGwnfO{ clea[l4 ub}{ nu]sf] / ;f] qmdnfO{ eljiodf klg lg/Gt/tf lbOg]5 . cGt/f{li6«o If]qdf klg laleGg d'n's ef/t, rLg, cd]l/sf, o"/f]k, ci6«]lnof, b'jO{, sf]l/of, hfkfgdf /x]sf a}+sx?;“u ;DaGw :yflktu/L ;'dw'/ Jofkfl/s ;DaGw agfpg ;kmn ePsf] 5 . ;fy} a}+sn] PlzofnL ljsf; a}+saf6 !) nfv 8n/sf] Credit Line Guaranteek|fKt u/]sf] 5, h;af6 j}b]lzs Jofkf/nfO{ 6]jf ldnL/x]sf] 5 .

*= ;+:yfut ;fdflhs pQ/bfloTj M;dfhk|lt x/]s ;+3 ;+:yfsf] s]xL g s]xL bfloTj x'g] x'“bf cfkm\gf] ;+:s[lt / /fli6«o ;Dkbfsf] ;+/If0f tyf k|j4{g ug'{sf ;fy} ;dfhdf/x]sf ;fdflhs, z}lIfs ;+:yf, k/f]ksf/L ;+:yf, d7–dlGb/, c:ktfn, v]ns'b nufot b}lj k|sf]ksf] nflu bfg tyf ;xof]u u/]/ ;fdflhsbfloTj jxg ug'{k5{ eGg] a}+ssf] dfGotf /x“b} cfPsf] 5 .;dLIff cjlwdf a}+saf6 ;+:yfut ;fdflhs pQ/bfloTj cGt{ut lgDglnlvt sfo{x? ul/Psf 5g\ .

s= sf]/f]gf efO/; /f]syfd tyf pkrf/sf nflu g]kfn ;/sf/nfO{ ?=! s/f]8 #( nfv !* xhf/ @ ;o #* cfly{s ;xof]u pknJwu/fPsf] 5 .

v= cf=j=@)&&÷)&* df :jf:Yo If]q cGt{ut -a}+ssf sd{rf/Lx?sf] sf]le8–!( k/LIf0f tyf pkrf/df_ ?=#$ nfv %) xhf/ % ;o%# cfly{s ;xof]u pknAw u/fO{Psf] .

u= jftfj/0f ;+/If0f cGt{ut ?=& nfv @! xhf/ $ ;o %) vr{ u/]sf] 5 .3= 6«flkms cfONof08 lgdf{0f jfkt ?=!% nfv $! xhf/ ( ;o ^* vr{ ePsf] 5 .ª= laleGg /]l8of]x?af6 sf]/f]gf dxfdf/Lsf] hf]lvd sd ug{ ;Gb]zd'ns ;"rgfx? k|;f/0f ul/Psf] .


(= ;+:yfut ;'zf;g Ma}+sn] ;+:yfut ;'zf;gnfO{ ;b}j pRr dxTj lbb} cfPsf] / cfufdL lbgx?df a}+ssf] ;+:yfut ;'zf;g tyf cg'kfngfsf] cj:yfnfO{ yk;jn / ;'b[9 agfp“b} hfg]df k|ltj4 /x]sf 5f}+ . ;~rfns ;ldlt tyf a}+saf6 ;Dkflbt sfo{x? kf/bzL{ ?kdf ;~rfng u/L ;+:yfut;'zf;gnfO{ ;'b[9 ub}{ n}hfg a}+s lqmofzLn /xL cfPsf] 5 . g]kfn /fi6« a}+s Pj+ cGo ;Da4 lgofds lgsfox?af6 ;do ;dodfhf/L ePsf gLlt P+j lgb]{zgx?nfO{ a}+sn] k"0f{?kdf sfof{Gjog ub}{ cfPsf]df cfufdL lbgdf ;d]t k"0f{?kdf kl/kfngf Pj+ sfof{Gjog ul/G5 .

!)=;~rfns ;ldltdf ePsf] x]/km]/ / To;sf] sf/0f Ma}+ssf] ldlt @)&&÷)(÷@^ ut] ;DkGg pGGffO{;f}++ jflif{s ;fwf/0f ;efaf6 ;+:yfks z]o/wgLsf] ;d"xaf6 >L /d]z l;+x v8\sf, >L z+s/k|;fb sflnsf]6f / >L /fd]Zj/ ;fksf]6f tyf ;j{;fwf/0f z]o/wgLsf] ;d"xaf6 >L Clif/fd uf}td, >L cGh' clwsf/L -k|ltlgwL–g]kfnxf]lN8Ë k|f=ln=_ / >L k|df]b l3ld/] -k|ltlgwL–kf“rkf]v/L Plu|sNr/ k|f=ln=_ lglj{/f]w lgjf{lrt x'g' ePsf] 5 .

a}+ssf :jtGq ;~rfns >L Clif/fd uf}tdn] JolQmut sf/0f b]vfO{ kbaf6 lbg'ePsf] /flhgfdf ;~rfns ;ldltsf] ldlt @)&&÷)(÷@# ut]a;]sf] Ps ;o 5ofGgAa]cf}+ a}7sn] :jLs[t u/]sfn] l/Qm /x]sf] :jtGq ;~rfns kbdf ldlt @)&&÷!@÷@# ut] a;]sf] ;~rfns ;ldltsf]b'O{ ;o ;ftf}+ a}7sn] >L lnnf k|sfz l;6f}nfnfO{ lgo'Qm u/]sfn] jxf“n]] ldlt @)&*÷)!÷)@ ut] :jtGq ;~rfnssf] x}l;otn] kb:yfkgfug'{ePsf]df ;f]xL ldltdf a;]sf] ;~rfns ;ldltsf] b'O{ ;o cf7f}+ a}7sn] jxf“nfO{ cWoIf rog u/]sfn] a}+s tyf ljQLo ;+:yf ;DaGwL P]g,@)&# sf] bkmf !@& -@_ adf]lhd ldlt @)&*÷)!÷)% ut] g]kfn /fi6« a}+ssf ueg{/Ho" ;dIf ;ky u|x0f kZrft cWoIfsf ?kdf sfo{/t/xg' ePsf] 5 .

!!= cGo ;ldltx? Mg]kfn /fi6« a}+ssf] lgb]{zg, a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf @^ / @& df ePsf] Joj:yf adf]lhd ;~rfns ;ldltn]n]vfk/LIf0f ;ldlt, sd{rf/L ;]jf ;'ljwf ;ldlt, hf]lvd Joj:yfkg ;ldlt / ;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldlt u7g u/]sf] 5 .To;}u/L ;~rfns ;ldltsf] ldlt @)&*÷)!÷)% ut] a;]sf] a}7sn] lg0f{o u/L k|e' a}+s lnld6]8 / cGo a}+s tyf ljQLo ;+:yf Ps cfk;dfufEg÷ufleg jf o; a}+sn] cGo a}+s tyf ljQLo ;+:yf PlSjlhzg -k|flKt_ ug{sf nflu ;+efljt cGo a}+s tyf ljQLo ;+:yf;“u 5nkmnu/L ;~rfns ;ldlt ;dIf /fo÷k|ltj]bg k]z ug{ dh{/÷PlSjlhzg -k|flKt_ ;ldlt u7g ul/Psf] 5 .

!!=! n]vfk/LIf0f ;ldlt M;~rfns >L Clif/fd uf}tdsf] ;+of]hsTjdf ul7t n]vfk/LIf0f ;ldltdf ;~rfns >L /fd]Zj/ ;fksf]6f ;b:o / cfGtl/s n]vfk/LIf0fljefu k|d'v >L ljj]s rGb| nD;fn ;b:o ;lrj /xg' ePsf] 5 . ;ldltn] a}+ssf] ljQLo l:ylt, cfGtl/s lgoGq0f tyf hf]lvd Joj:yfkgk|0ffnL, j}wflgs tyf lgodgsf/L cg'kfngf / n]vfk/LIf0f sfo{qmd cfbL af/] lgoldt ?kdf ;dLIff ug]{ ub{5 . cfGtl/s tyf jfx\on]vfk/LIf0f k|ltj]bg pk/ lj:t[t?kdf 5nkmn / ;dLIff kZrft ;'emfj ;lxtsf] k|ltj]bg ;~rfns ;ldltdf k]z ub{5 . ;dLIff cjlwdfn]vfk/LIf0f ;ldltsf] !@ j6f a}7s a;]sf] lyof] .

!!=@ sd{rf/L ;]jf ;'ljwf ;ldlt M;~rfns >L c~h' clwsf/Lsf] ;+of]hsTjdf ul7t sd{rf/L ;]jf ;'ljwf ;ldltdf k|d'v sfo{sf/L clws[t ;b:o, n]vf ljefu k|d'v ;b:o/ dfgj ;+;fwg ljefu k|d'v ;b:o ;lrj /xg' ePsf] 5 . ;dLIff cjlwdf pQm ;ldltsf] !! j6f a}7s a;]sf]5 . ;ldltn] ;+u7gfTds ;+/rgf adf]lhd sd{rf/Lx?sf] b/aGbL l;kmfl/;, a}+ssf] sd{rf/L ;]jf ljlgodfjnL ;+zf]wg ug{ tyfsd{rf/Lx?nfO{ k|bfg ul/g] laleGg k|sf/sf ;'ljwfx?sf ;DaGwdf ;dLIff u/L ;~rfns ;ldlt ;dIf l;kmfl/; ug]{ u/]sf] 5 .

!!=# hf]lvd Joj:yfkg ;ldlt M;~rfns >L /d]z l;+x v8\sfsf] ;+of]hsTjdf ul7t hf]lvd Joj:yfkg ;ldltdf ;~rfns >L Clif/fd uf}td ;b:o, k|d'v shf{ clws[t;b:o, k|d'v ;~rfng clws[t ;b:o / k|d'v hf]lvd clws[t ;b:o ;lrj /xg' ePsf] 5 . ;ldltn] a}+snfO{ c;/ kg{ ;Sg] hf]lvdx?kQf nufO{ To;sf] plrt Joj:yfkg ug{ lqmoflzn /x]sf] 5 . ;ldltn] hf]lvd Joj:yfkgsf] ;Gbe{df shf{ hf]lvd, ahf/ hf]lvd, ;~rfnghf]lvd, t/ntf hf]lvd, cg'kfngf hf]lvd, ;"rgf k|ljlw ;DaGwL hf]lvd / cGo hf]lvdx?nfO{ Go"gLs/0f ug{ ljz]if Wofg lbO{ ;~rfns


;ldltnfO{ ;'emfj k]z ug]{ u/]sf] 5 . pQm ;ldltdf dfl;s, q}dfl;s, cw{jflif{s / jflif{s ?kdf tof/ kfl/Psf laleGg k|ltj]bg, lg0f{ox?h:t} ICAAP k|ltj]bg, ALCO dfO{Go'6, ;'rgf k|ljwL ;DaGwL k|ltj]bg, n]vfk/LIf0f k|ltj]bg, New Product Developmentnufot ;do ;dodf cGo Product Paper x?sf] ;dLIff u/L ;~rfns ;ldltdf /fo ;lxtsf] k|ltj]bg k]z ug]{ ub{5 . ;dLIffcjlwdf pQm ;ldltsf] !& j6f a}7s a;]sf] lyof] .

!!=$ ;DklQ z'l4s/0f lgjf/0f ;DaGwL ;ldlt M;~rfns >L z+s/ k|;fb sflnsf]6fsf] ;+of]hsTjdf ul7t ;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldltdf ;~rfns >L k|df]b l3ld/] ;b:o,k|d'v hf]lvd clws[t ;b:o, k|d'v cg'kfngf clws[t ;b:o / k|aGws cg'kfngf ljefu ;b:o ;lrj /xg' ePsf] 5 . ;ldltn] AML/CFT ;“u ;DalGwt ;du| cg'kfngf ;DaGwL cj:yfsf] ljZn]if0f ug]{, a}+ssf ;Dk"0f{ u|fxsx?sf] hf]lvd :t/ lgwf{/0f ug]{ u/]sf] tyfcg'kfngfsf] qmddf b]lvPsf cGo sdL sdhf]/Lsf] pko'Qm tl/sfn] cg'udg tyf ;dfwfg ug{ Joj:yfkgnfO{ ;xof]u ug]{ ;fy} q}dfl;sAML/CFT k|ltj]bg pk/ lgoldt tj/n] 5nkmn ug]{ sfo{ u/]sf] 5 . ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgLlgjf/0f ug]{ ;DaGwdf cfjZos gLlt lgod tyf sfo{ljlw kof{Kttf eP÷gePsf] cg'udg ug]{ / ;f] ;DaGwdf ;~rfns ;ldltnfO{hfgsf/L u/fpg] u/]sf] 5 . To;}u/L ;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0fsf nflu th{'df ul/Psf sfo{ljlwcg'?k ;f] sf] kl/kfngf eP gePsf] Plsg u/L Joj:yfkgnfO{ ;'wf/fTds sbd rfNg lgb]{zg lbg] u/]sf] 5 . ;dLIff cjlwdf pQm;ldltsf] ( j6f a}7s a;]sf] lyof] .

!!=% dh{/÷PlSjlh;g -k|flKt_ ;ldlt M;~rfns >L /d]z l;+x v8\sfsf] ;+of]hsTjdf ul7t dh{/÷PlSjlh;g -k|flKt_ ;ldltdf ;~rfns >L z+s/ k|;fb sflnsf]6f ;b:o /k|d'v sfo{sf/L clws[t >L czf]s z]/rg ;b:o ;lrj /xg' ePsf] 5 . ;ldltn] o; a}+s / cGo a}+s tyf ljQLo ;+:yf Ps cfk;dfufEg÷ufleg jf cGo a}+s tyf ljQLo ;+:yf PlSjlhzg -k|flKt_ ug{sf nflu ;+efljt a}+s tyf ljQLo ;+:yfx?;“u 5nkmn u/]sf]lyof] . ;dLIff cjlwdf pQm ;ldltsf] @ j6f a}7s a;]sf] lyof] .

Dffly pNn]lvt ;a} ;ldltsf ;+of]hs tyf ;~rfns ;b:ox?nfO{ k|lt a}7s eQf s/;d]t ?=!) xhf/ k|bfg ug]{ ul/Psf] 5 .

!@= u'gf;f] / ;'g'jfO{ M;]jfu|fxLnfO{ kg]{ c;'ljwf tyf ;j{;fwf/0fsf] u'gf;f] ;'gjfO{sf nflu a}+sn] ljleGg dfWodx?sf] Joj:yf u/]sf] 5 . o; a}+sn] b]z}e/Lkm}lnPsf cfkm\gf zfvfx?df /x]sf ;'emfj k]l6sf, a}+ssf] j]j;fO{6 https://www.prabhubank.com/grievance-handling,Facebook k]h https://www.facebook.com/brabhubanknp, O{d]n [email protected] tyf a}+ssf] x6nfOgdfk|fKt u'gf;f]x?sf] ;'g'jfO{ ub}{ cfPsf] 5 . laleGg dfWodx?af6 k|fKt u'gf;f]x?sf] ;'g'jfO{sf lglDt a}+sn] cfGtl/s ;+oGqsf] kl/rfngu/L l56f]5l/tf] tj/n] ;/f]sf/jfnfx?sf] lh1f;f, ;Nnfx, ;'emfj tyf u'gf;f]sf] ;dfwfg ub}{ cfPsf] 5 .a}+ssf] u'gf;f] ;'Gg] clWfsf/Lsf] ljj/0f a}+ssf] j]j;fO{6df /flvPsf] 5 .;]jfu|fxLsf] u'gf;f] ;'gjfO{sf nflu a}+sn] Joj:yf u/]sf laleGg dfWodx?af6 cf=j=@)&&÷)&* df !(% j6f u'gf;f] k|fKt ePsfdf !(%j6} u'gf;f]sf] ;'g'jfO{ ePsf] 5 .

!#= l8j]Gr/ lgisfzg M;dLIff cjlwdf a}+sn] yk ?=@ ca{ ^% s/f]8sf] l8j]Gr/ lgisfzg u/L hDdf ?=% ca ^% s/f]8sf] l8j]Gr/ lgisfzg ul/;s]sf] 5 .a}+ssf] Joj;fo al[4 ug{ yk l8j]Gr/ hf/L ug]{ k|ls|ofnfO{ lg/Gt/tf lbO{g]5 .

!$= sf]le8–!( sf] k|efjsf ;Gbe{df MljZjJofkL ?kdf km}lnPsf] sf]/f]gf dxfdf/Lsf] ;+s6sf sf/0f a}+lsË sf/f]af/df sdL cfpg', k|If]lkt ;dodf C0f tyf Aofh r'Qmf gx'g'sf;fy} b]zsf] cfly{s lj|mofsnfkdf ;d]t lu/fj6 cfPsf] 5 / cfpg] lbgdf klg o;af6 kg{;Sg] yk c;/nfO{ cf+sng ul/Psf] 5 . o:tf]cj:yfdf a}+ssf] ;fk6L / nufgL Aofhb/df c;/ kg{ uO{ sf]/f]gf dxfdf/Lsf] sf/0f a}+ssf] s'n cfDbfgLdf c;/ kg'{, lgis[o shf{ a9\g'


tyf Aofhb/ cGt/nfO{ oyfjt sfod /fVg' h:tf hf]lvdx? / ;fy} sf]/f]gf dxfdf/Lsf sf/0f b]zsf] cy{tGqdf k|lts'nc;/af6 pTkGg x'g;Sg] hf]lvdnfO{ Joj:yfkg ug'{ r'gf}tLk"0f{ /x]sf] 5 .

sf]le8–!( sf] dxfdf/Lsf sf/0f nufgLstf{sf] dgf]jndf sdL cfpg', ;/sf/L ljsf; vr{ sd x'g' nufot k|d'v afx\o ;d:of /x]sf5g\ . o:tf ;d:of ljBdfg /x]sf] cj:yfdf a}+ssf] sf/f]af/ lbuf] ?kdf lj:tf/ u/L ;DklQsf] u'0f:t/ sfod /fvL nufgLstf{nfO{ plrtk|ltkmn lbg] sfo{ r'gf}tLk"0f{ /x]sf] 5 . sf]le8–!( sf] dxfdf/Lsf sf/0fn] a}+lsË ;DklQsf] u'0f:t/df k/]sf] k|efjnfO{ b[li6ut u/L c;n ju{dfjlu{s/0f ePsf shf{sf] xsdf g]kfn /fi6« a}+saf6 hf/L ul/Psf] lgb]{zg adf]lhd a}+sn] cf=j= @)&&÷)&* sf] jflif{s ljQLo ljj/0f tof/ubf{ ;fwf/0f shf{ gf]S;fgL Joj:yfdf ! k|ltztsf] cltl/Qm )=# k|ltzt yk u/L s'n !=# k|ltzt shf{ gf]S;fgL Joj:yf sfod u/]sf] 5 .

!%= n]vfk/LIfs lgo'QmL Ma}+ssf] cfly{s jif{ @)&&÷)&* sf] n]vfk/LIf0f ug{ pGgfO{;f}+ jflif{s ;fwf/0f ;efaf6 lgo'Qm n]vfk/LIfs lacf/P; Gof}kfg] P08 sDkgL,gS;fn sf7df8f}+sf rf6{8{ Psfp06]06\; >L cg'k s'df/ >]i7af6 n]vfk/LIf0f ;DkGg eof] .

cGTodf, a}+ssf] pGglt / k|ultsf] nflu k|ToIf tyf ck|ToIf ?kdf ;xof]u ug'{x'g] ;Dk"0f{ z]o/wgLx?, u|fxsau{x?, g]kfn ;/sf/sf laleGglgsfox?, g]kfn /fi6« a}+s, g]kfn lwtf]kq af]8{, sDkgL /lhi6«f/sf] sfof{no, g]kfn :6s PS;r]Gh, cfGtl/s tyf afx\o n]vfk/LIfs, kqsf/au{ tyf a}+ssf sd{rf/Lau{nfO{ ;~rfns ;ldltsf] tkm{af6 xflb{s wGoafb 1fkg ug{ rfxG5f}+ .

wGojfb .

lnnf k|sfz l;6f}nf cWoIfldlt M @)&*÷)*÷@@


sDkgL P]g, @)^# sf] bkmf !)( sf] pkbkmf $ cg';f/sf] 5'§} ljj/0f

s= ljut jif{sf] sf/f]af/sf] l;+xfjnf]sg M ;~rfns ;ldltsf] k|ltj]bgsf] a“'bf g+=ævÆ df pNn]v ul/Psf] .v = /fli6«o tyf cGt/f{li6«o kl/l:yltaf6 sDkgLsf] sf/f]af/nfO{ s'g} c;/ k/]sf] eP ;f] c;/ M ;~rfns ;ldltsf]

k|ltj]bgsf] a“'bf g+=æsÆ df pNn]v ul/Psf] .u = k|ltj]bg tof/ ePsf] ldlt;Dd rfn' jif{sf] pknlAw / eljiodf ug'{ kg]{ s'/fsf] ;DaGwdf ;~rfns ;ldltsf]

wf/0ff M rfn' jif{sf] pknlAw ;~rfns ;ldltsf] k|ltj]bgsf] a“'bf g+= æuÆ df pNn]v ul/Psf] .3 = sDkgLsf] cf}Bf]lus jf Joj;flos ;DaGw M ;~rfns ;ldltsf] k|ltj]bgsf] a“'bf g+= æuÆ sf] 7 g+= a“'bfdf pNn]v ul/Psf] .ª = ;~rfns ;ldltdf ePsf] x]/km]/ / ;f]sf] sf/0f M ;~rfns ;ldltsf] k|ltj]bgsf] a“'bf g+ æuÆ sf] !) g+= a“'bfdf pNn]v ul/Psf] .r= sf/f]af/nfO{ c;/ kfg]{ d'Vo s'/fx? M

s= g]kfn ;/sf/ tyf g]kfn /fi6« a}+sn] jfl0fHo a}+s ;DaGwL gLltdf kl/jt{g ubf{ x'g;Sg] ;+efljt hf]lvdx? .v= b]zsf] cfly{s tyf /fhg}lts ptf/r9fjsf] sf/0fn] x'g ;Sg] hf]lvdx? .u= ljb]zL ljlgdo sf/f]af/ ubf{ ljlgdo b/df x'g] kl/jt{gaf6 x'g ;Sg] ;+efljt hf]lvdx? .3= ljQLo ;+:yfx?aLr a9\g ;Sg] k|lt:kwf{ Pj+ bIf hgzlQmsf] cefjn] x'g ;Sg] hf]lvdx? .ª= lgIf]k tyf shf{sf] Aofhb/df cfpg;Sg] kl/jt{gn] lgDTofpg] hf]lvdx? .r= ;"rgf k|ljlwsf] ljsf;sf ;fy} o;;“u hf]l8Psf ;~rfng hf]lvdx? .5= k"“hL ahf/df cfpg ;Sg] kl/jt{gx? .h= sf]le8–!( nufotsf ;+qmfds /f]uaf6 ck|Tofl;t ?kdf ;du| cfly{s If]qdf kfg]{ c;/ .

5= n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP ;f] pk/ ;~rfns ;ldltsf] k|lts[of M cf=j=@)&&÷)&* sf]n]vfk/LIf0f k|ltj]bgdf ;fdfGo s}lkmot afx]s cGo gsf/fTds s'/fx? gePsf]n] ;fdfGo s}lkmotx?sf] ;'wf/sf nflu cfjZossbd rflnPsf] .

h= nfef+z af“8kmf“8 ug{ l;kmfl/; ul/Psf] /sd M cf=j=@)&&÷)&* sf] cfiff9 d;fGtdf sfod /x]sf] r'Qmf k"“hLsf] !@ k|ltztn]x'g] /sd ?=!,#^,!^,$^,*&^÷– -?=Ps cj{ 5QL; s/f]8 ;f]x| nfv 5ofnL; xhf/ cf7 ;o 5oxQ/ dfq_ sf] jf]g; z]o/ / s/k|of]hgsf nflu )=^# k|ltztn] x'g] /sd ?=&,!^,^%,^@%÷- -?=;ft s/f]8 ;f]x| nfv k}+;L xhf/ 5 ;o kRrL; dfq_ gub nfe+fzaf“8kmf“8 ug{ l;kmfl/; ul/Psf] .

e m = z]o/ hkmt ePsf] eP hkmt ePsf] z]o/ ;+Vof, To:tf] z]o/sf] clÍt d"No, To:tf] z]o/ hkmt x'g'eGbf cufj} ;f]jfkt sDkgLn] k|fKt u/]sf] hDdf /sd / To:tf] z]o/ hkmt ePkl5 ;f] z]o/ laqmL u/L sDkgLn] k|fKt u/]sf]/sd tyf hkmt ePsf] z]o/ jfkt /sd lkmtf{ u/]sf] eP ;f]sf] ljj/0f M To:tf] s'g} z]o/ hkmt ul/Psf] 5}g .

` = ljut cfly{s jif{df sDkgL / o;sf] ;xfos sDkgLsf] sf/f]af/sf] k|utL / ;f] cfly{s jif{sf] cGtdf /x]sf] l:yltsf]k'g/fjnf]sg M a}+ssf] ;xfos sDkgLsf] ?kdf k|e' Soflk6n lnld6]8 / k|e' :6s dfs]{6 lnld6]8 /x]sf 5g\ . k|e' Soflk6nlnld6]8sf] hf/L k"“hLdWo] %! k|ltzt z]o/ a}+ssf] :jfldTjdf /x]sf] 5 eg] k|e' :6s dfs]{6 lnld6]8df zt k|ltzt a}+ssf] nufgL/x]sf] 5 . a}+s / o;sf] ;xfos sDkgLx?sf] sf/f]af/sf] k|utL / ;f] cfly{s jif{sf] cGtdf /x]sf] l:ylt o;};fy ;+nUg cf=j=@)&&÷)&* sf] ljQLo ljj/0f, gfkmf gf]S;fg lx;fa / gub k|jfx ljj/0fn] k|i6 kfb{5 .

6 = sDkgL tyf To;sf] ;xfos sDkgLn] cfly{s jif {df ;DkGg u/]sf] k|d'v sf/f ]af/x? / ;f] cjlwdf sDkgLsf]sf/f]af/df cfPsf] s'g} dxTjk"0f{ kl/jt{g M @)&* cfiff9 d;fGtdf k|e' Soflk6n lnld6]8sf] gfddf o; a}+sdf /x]sf] vftfdf?=& s/f]8 @@ nfv $( xhf/ lgIf]k /x]sf] lyof] . ;dLIff cjlwdf a}+sn] ;xfos sDkgLnfO{ ?=$ nfv !& xhf/ Aofh e'QmfgLu/]sf] lyof] .a}+sn] k|e' Soflk6n lnld6]8nfO{ cfkm\gf] z]o/ /lhi6«f/sf] ?kdf lgo'Qm u/]sf] 5 . ;f] jfkt a}+sn] ;xfos sDkgLnfO{ ?=!% nfve'QmfgL u/]sf] 5 . ;xfos sDkgLn] a}+snfO{ cf=j=@)&&÷)&* df 3/ ef8f jfkt ?=@& nfv ^$ xhf/ e'QmfgL u/]sf] 5 .;dLIff cjlwdf a}+s / ;xfos sDkgLsf] sf/f]af/df cfPsf] kl/jt{g o;};fy ;+nUg jf;nft, gfkmf gf]S;fg lx;fa / gub k|jfxljj/0fn] k|i6 kfb{5 .

7 = ljut cfly{s jif{df sDkgLsf] cfwf/e"t z]o/wgLx?n] sDkgLnfO{ pknAw u/fPsf] hfgsf/L M ljut cfly{s jif{dfa}+ssf cfwf/e"t z]o/wgLx?n] a}+snfO{ s'g} hfgsf/L pknAw u/fPsf 5}gg\ .


8= ljut cfly{s jif{df sDkgLsf ;~rfns tyf kbflwsf/Lx?n] lnPsf] z]o/sf] :jfldTjsf] ljj/0f / sDkgLsf] z]o/sf/f]af/df lghx? ;+nUg /x]sf] eP ;f] ;DaGwdf lghx?af6 sDkgLn] k|fKt u/]sf] hfgsf/L M a}+ssf ;~rfns tyfkbflwsf/Ln] lnPsf] z]o/sf] :jfldTjsf] ljj/0f lgDg adf]lhd /x]sf] 5 . z]o/ sf/f]af/df lghx? ;+nUg ePsf] hfgsf/L ;+:yfnfO{k|fKt ePsf] 5}g .

9 = ljut cfly{s jif{df sDkgL;“u ;DalGwt ;Demf}tfx?df s'g} ;~rfns tyf lghsf] glhssf] gft]bf/sf] JolQmut:jfy{sf] af/]df pknAw u/fOPsf] hfgsf/Lsf] Joxf]/f M To:tf] s'g} hfgsf/L pknAw gu/fOPsf] .

0 f = sDkgLn] cfkm\gf] z]o/ cfkm}n] vl/b u/]sf] eP To;/L cfkm\gf] z]o/ vl/b ug'{sf] sf/0f, To:tf] z]o/sf] ;Vof / clÍtd"No tyf To;/L z]o/ vl/b u/]afkt sDkgLn] e'QmfgL u/]sf] /sd M sDkgLn] cfkm\gf] z]o/ cfk}mn] vl/b gu/]sf] .

t = cfGtl/s lgoGq0f k|0ffnL eP jf gePsf] / ePsf] eP ;f]sf] lj:t[t ljj/0f M a}+sn] g]kfn /fi6« a}+såf/f a}+s tyf ljQLo;+:yfx?nfO{ hf/L u/]sf] PsLs[t lgb]{zgsf] clwgdf /xL hf]lvd Aoj:yfkg ;ldlt, sd{rf/L ;]jf ;'ljwf ;ldlt, n]vfk/LIf0f ;ldlt/ ;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldlt u7g u/]sf] 5 . o;sf ;fy} s'g} vf; k|of]hgsf] nflu lglZrt ;do tf]sL u}x|sfo{sf/L ;~rfnssf] ;+of]hsTjdf pk–;ldltx?sf] ;d]t Joj:yf ug]{ u/]sf] 5 . oL ;ldltx?sf] a}7s cfjlws?kdf a:g] u/]sf]5 / lgb]{lzsfdf ePsf] Aoj:yf cg';f/ cf–cfkm\gf] sfd tyf lhDd]jf/L k'/f ug]{ u/]sf 5g\ .

laleGg :jLs[t cfGtl/s gLlt, sfo{ljlw tyf ;'zf;gsf] dfWodaf6 cfGtl/s lgoGq0f k|0ffnL dhj't u/fO{ k|efjsf/L 9+un] nfu"ul/Psf] 5 . o;/L :jLs[t gLlt, sfo{ljlw tyf ;'zf;g k|efjsf/L ?kdf kfngf eP÷gePsf] ;DaGwdf a}+ssf] cg'kfngf ljefu(Compliance Department) n] cg'udg ug]{ u/]sf] 5 . To;}u/L a}+ssf] ;~rfng ;DaGwL hf]lvd / shf{ ;DaGwL hf]lvd sdug{sf nflu k|d'v hf]lvd clws[t (Chief Risk Officer) sf] clwgdf /xg] u/L 5'§} hf]lvd ljefu (Risk Department) u7gul/Psf] 5, h;n] lgoldt?kdf a}}+ssf] ;~rfng tyf shf{ ;DaGwL hf]lvdx?sf] cg'udg ug]{ u/]sf] 5 . ;fy} a}+ssf] cfGtl/sn]vfk/LIf0f ug{sfnflu Pp6f 5'§} cfGtl/s n]vfk/LIf0f ljefu u7g u/L lgoldt ?kdf n]vfk/LIf0f u/fO{/x]sf] hfgsf/L u/fp“b5f}+ .

y = ljut cfly{s jif{sf] s'n Joj:yfkg vr{sf] ljj/0f Mljut cfly{s jif{sf] s"n Joj:yfkg vr{sf] ljj/0f b]xfo adf]lhd /x]sf] 5 .

b = n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL, lghx?n] k|fKt u/]sf] kfl/>lds, eQf tyf ;'ljwf, ;f] ;ldltn] u/]sf]sfd sf/afxLsf] ljj/0f / ;f] ;ldltn] s'g} ;'emfj lbPsf] eP ;f]sf] ljj/0f M ;~rfns ;ldltsf] k|ltj]bgsf] a'“bf g+=æuÆ sf] !!=! g+= a'“bfdf pNn]v ul/Psf] .

w = ;~rfns, k|jGw ;~rfns, sfo{sf/L k|d'v, sDkgLsf cfwf/e"t z]o/wgL jf lghsf] glhssf] gft]bf/ jf lgh;+nUg /x]sf] kmd{, sDkgL jf ;+u7Lt ;+:yfn] sDkgLnfO{ s'g} /sd a'emfpg af“sL eP ;f] s'/f M gePsf] .

g = ;~rfns, k|jGw ;~rfns, sfo{sf/L k|d'v tyf kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf ;'ljwfsf]

l;=g+= Gffd kb z]o/ ;+Vof

!= >L lnnf k|sfz l;6f}nf -:jtGq ;~rfns_ cWoIf –@= >L /d]z l;+x v8\sf ;~rfns @@,$()#= >L z+s/ k|;fb sflnsf]6f ;~rfns @,@#($= >L /fd]Zj/ ;fksf]6f ;~rfns !,#@,&#(%= >L Clif/fd uf}td ;~rfns %,)&^^= >L c~h' clwsf/L -k|ltlglw – >L g]kfn xf]lN8Ë k|f=ln=_ ;~rfns $,)(^&= >L k|df]b l3ld/] -k|ltlglw– >L kf“rkf]v/L Plu|sNr/ k|f=ln=_ ;~rfns $,)(^

ljj/0f /sdsd{rf/L vr{ -af]g; ;lxt_ ?=@,%),(),%%,&%!÷– ;~rfng vr{ ?=!,^),^),^*,&$%÷–

hDdf ?=$,!!,%!,@$,$(^÷–


/sd M a}7sdf pkl:yt ePjfkt ;~rfns ;ldlt tyf cGo ;ldltsf ;b:ox?nfO{ k|bfg ul/Psf] a}7s eQf, sfo{sf/L k|d'v tyfcGo Joj:yfklso kbflwsf/Lx?nfO{ e'Qmfg ul/Psf] kfl/>lds tyf eQf afktsf] /sd b]xfo adf]lhd /x]sf] 5 .

c = ;~rfns ;ldlt M;~rfns ;ldltsf] a}7sdf pkl:yt ePjfkt cWoIfnfO{ ?=!@,)))÷– / ;~rfns ;b:ox?nfO{ ?=!),)))÷– k|bfg ug]{ ul/Psf]5 . To;}u/L pk;ldltdf ;xefuL ;~rfns ;ldltsf ;b:ox?nfO{ ?=!),)))÷– sf b/n] a}7s eQf pknAw u/fpg] Joj:yful/Psf] 5 . o; afx]s ;~rfns ;ldltsf cWoIfnfO{ 6]lnkmf]g, df]jfOn tyf kqklqsf vr{jfkt k|lt dlxgf ?=!!,)))÷– /;~rfns ;b:ox?nfO{ k|lt dlxgf ?=!),)))÷– k|bfg ug]{ ul/Psf] 5 . ;dLIff cjlwdf ;~rfns ;ldltsf cWoIf tyf ;~rfns;b:ox?nfO{ a}7s eQf / kqklqsf tyf 6]lnkmf]g vr{jfkt ?= $# nfv ^! xhf/ k|bfg ul/Psf] 5 .

cf= sfo{sf/L k|d'v tyf cGo kbflwsf/Lx? M

tnj÷eQf jfx]s sfo{sf/L k|d'v tyf cGo kbflwsf/Lx?nfO{ lgDgfg';f/sf cGo ;'ljwf k|bfg ul/Psf] 5 .# sfo{sf/L txsf sd{rf/Lx? M

c= k|d'v sfo{sf/L clws[tnfO{ O{Gwg / dd{t ;Def/ ;lxt ;jf/L ;fwg pknAw u/fO{Psf] 5 .cf= k|d'v sfo{sf/L clws[t nufot a}+ssf ;Dk"0f sd{rf/Lx?nfO{ a}+ssf] lgodfg';f/ b'3{6gf aLdf, cf}ifwf]krf/ aLdfsf] Joj:yf

ul/Psf] 5 . ;fy} lghx?sf cfl>t kl/jf/sf nflu ;d]t cf}ifwf]krf/ aLdfsf] Joj:yf ul/Psf] 5 .O= k|d'v sfo{sf/L clws[t nufot sfo{sf/L txsf ;Dk"0f{ clws[tx?nfO{ lgodfg';f/ df]jfOn kmf]gsf] e'QmfgL ug]{ Joj:yf

ul/Psf] 5 .k= z]o/wgLx?n] a'lemlng afFsL /x]sf] nfef+zsf] /sd M g/x]sf] .k m = bkmf !$! adf]lhd ;DklQ vl/b jf laqmL u/]sf] s'/fsf] ljj/0fM ;dLIff cjlwdf bkmf !$! adf]lhd ;DklQ vl/b jf laqmL

ul/Psf] 5}g .a = bkmf !&% adf]lhd ;Dj4 sDkgLaLr ePsf] sf/f]af/sf] ljj/0f M o;} k|ltj]bgsf] bkmf æ6Æ df pNn]v ul/Psf] .e = o; P]g tyf k|rlnt sfg"g adf]lhd ;~rfns ;ldltsf] k|ltj]bgdf v'nfpg' kg]{ cGo s'g} s'/f M gePsf] .d= cGo cfjZos s'/fx? M gePsf] .

;~rfns ;ldltsf] tkm{af6

====== ==== ==== ======== == == ======== ==== ==========/d]z l;+x v8\sf lnnf k|sfz l;6f}nf ;~rfns cWoIf

ldlt M @)&*÷)*÷@@

qm=;+= ljj/0f k|d'v sfo{sf/L cGo kbflwsf/Lx?! tna÷eQf @&,$(# #@,$(^@ sd{rf/L jf]g; $,!^% $,*@(# bz} tyf labf jfkt eQf #,&#^ #,%&)

hDdf #%,#(% $),*(%

/sd ?= xhf/df


lwtf]kq btf{ tyf lgisfzg lgodfjnL @)&# sf] cg";'rL !%-lgod @^ sf] pklgod -@_ ;Fu ;DalGwt jflif{s k|ltj]bg_

!= ;~rfns ;ldltsf] k|ltj]bg M jflif{s k|ltj]bgdf ;+nUg ul/Psf] .@ = n]vfk/LIfssf] k|ltj]bg M jflif{s k|ltj]bgdf ;+nUg ul/Psf] .# = n]vfk/LIf0f ePsf] ljQLo ljj/0f M jflif{s k|ltj]bgdf ;+nUg ul/Psf] .$ = sfg"gL sf/jfxL ;DaGwL ljj/0f M

s= q}dfl;s cjlwdf ;+ul7t ;+:yfn] jf ;+:yfsf] lj?4 s'g} d'2f bfo/ ePsf] eP M a}+lsË Joj;fo ;~rfngsf] bf}/fgdfx'g] shf{ c;"nL tyf s/ bfloTj ;DaGwL ;fdfGo k|s[ltsf d'2f afx]s cGo g/x]sf] .

v= ;+ul7t ;+:yfsf ] ;+:yfks jf ;~rfnsn] ;+:yfks jf ;~rfnssf] lj?4df k|rlnt lgodsf] cj1f jfkmf}hbf/L ck/fw u/]sf] ;DaGwdf s'g} d'2f bfo/ u/]sf] jf ePsf] eP M plNnlvt k|s[ltsf s'g} d'2f /x]÷ePsf]hfgsf/L a}+snfO{ k|fKt gePsf]

u= s'g} ;+:yfks jf ;~rfns lj?4 cfly{s ck/fw u/]sf] ;DaGwdf s'g} d'2f bfo/ ePsf] eP M plNnlvt k|s[ltsfs'g} d'2f /x]÷ePsf] hfgsf/L a}+snfO{ k|fKt gePsf] M

% = ;+ul7t ;+:yfsf] z]o/ sf/f]af/ tyf k|ultsf] ljZn]if0f Ms= lwtf]kq ahf/df ePsf] ;+ul7t ;+:yfsf] z]o/sf] sf/f]af/ ;DaGwdf Joj:yfkgsf] wf/0ffM ;+:yfsf] z]o/sf] sf/f]af/

ahf/sf] l;4fGt cg';f/ ;~rfng x'g] ePsf]n] o; ;DaGwdf Joj:yfkgsf] s'g} wf/0ff g/x]sf] .v= ut jif{sf] k|To]s q}dfl;s cjlwdf ;+ul7t ;+:yfsf] z]o/sf] clwstd\, Go'gtd\ / clGtd d'Nosf ;fy} s'n

sf/f]af/, z]o/ ;+Vof / sf/f]af/ lbg .

^= ;d:of tyf r'gf}lt McfGtl/s ;d:of tyf r'gf}lt Ms= zfvf ;~hfn al[4 eP;“u} sf/f]af/df ePsf] a[l4n] ;~rfng hf]lvdnfO{ Aoj:yfkg ug'{kg]{ r'gf}lt .v= Aofhb/ cGt/sf] Aoj:yfkg ug{ r'gf}lt .u= sd{rf/L Aoj:yfkg .

afx\o ;d:of tyf r'gf}ltMs= ljZje/ km}lnPsf] sf]le8–!( sf] dxfdf/Lsf sf/0f ;du| cy{tGqdf kf/]sf] c;/ .v= ;"rgf k|ljlwsf] If]qdf cfpg ;Sg] r'gf}lt .u= a}+lsË If]qdf a9\b} uO{/x]sf] k|lt:kwf{;“u} Joj;fo la:tf/ ug]{ r'gf}lt .

;d:of tyf r'gf}tL ;fdgf ug{ Joj:yfkgn] cjnDag u/]sf] /0fgLltMs= ljZje/ km}lnPsf] sf]le8–!( sf] dxfdf/Lsf] sf/0fn] ePsf]÷x'g ;Sg] c;/nfO{ Joj:yfkg ug{ cfjZos /0fgLlt cjnDag ug]{ .s= cfGtl/s Pj+ jfx\o jftfj/0fsf] k|jfeaf6 x'g] kl/jt{g k|lt ulDe/tfsf;fy ;hstf ckgfpg] .v= a}+sdf /x]sf] hgzQmLnfO{ bIf Pj+ ;jn agfpgsfnflu k|efjsf/L cfGtl/s Pj+ afx\o tflndsf] Aoj:yf ug]{ .u= u|fxsx?sf] OR5f Pj+ rfxgfnfO{ dWogh/ ub}{ gof“ gof“ ;]jf tyf of]hgf agfO{ nfu" ub}{ hfg] .

k|yd q}df; -c;f]h d;fGt @)&&_ @&^ @@@ @#* !^,#)# ^$bf];|f] q}df; -kf}if d;fGt @)&&_ $@% @#^ $!) ^(,$*^ %*t];|f] q}df; -r}q d;fGt @)&&_ %!$ $)^ $^% &),@$^ %(rf}yf] q}df; -cfiff9 d;fGt @)&*_ $&( $@& $%& ^$,!() ^%

q}dfl;s -dlxgf_z]o/sf]clwstd

d'No

z]o/sf]Go"gtd

d'No

z]o/sf]clGtdd'No

s'nsf/f]af/

z]o/ ;+Vof

s'nsf/f]af/

lbg


#= eljiodf 36\g ;Sg] cGo ;Defljt 36gfx?sf ;DaGwdf ;'/lIft cjt/0f ug{ ;hstfsf ;fy cuf8L a9\g] .ª= ;~rfng vr{x?sf] lgoldt cg'udg tyf ljZn]if0f u/L ldtAooLtf ckgfO{g] .r= lgIf]k tyf shf{df ljljlws/0f u/L clwstd\ nfe lng] .h= a}+sn] k|of]u ul//x]sf] Software nfO{ cfw'lgsL/s0f ub}{ hfg] .

-&_ ;+yfut ;'zf;g M;+:yfut ;'zf;g clea[l4sf nflu Joj:yfkgåf/f rflnPsf sbd ;DaGwL ljj/0f .c= a}+sleqsf sfo{x?df plrt lgoGq0f /fvL, kf/blz{ 9+uaf6 sfo{x? ;DkGg ug{sf nflu lgofds lgsfox?af6 tf]lsP adf]lhdsfgLltx?, kfngf ug{'kg]{ lgb]{zgx?, a}+s cfkm}n] cfjZostf cg';f/ lgdf{0f u/]sf ljleGg gLlt÷lgb]{lzsfx?nfO{ sfof{Gjog u/L nfu"ul/Psf] 5 .

cf= a}+ssf sfo{x?nfO{ k|efjsf/L?kdf ;DkGg ug{sf nflu ;~rfns ;ldltsf ;b:ox?sf] ;+of]hsTjdf laleGg pk;ldltx? Uf7gu/L lgoldt ?kdf a}7s x'g] u/]sf] 5 .

O= a}+ssf sd{rf/L tyf ;~rfnsx?sf nflu cfrf/ ;+lxtf agfO{ nfu" ul/Psf] 5 .

O{= a}+ssf ;"rgfx?nfO{ u|fxsju{, k|j{4s, ;fwf/0f nufgLstf{x?sf ;fy} cGo lgofds lgsfox?nfO{ ;do ;dodf tf]lsP adf]lhdsf]9f“rfdf k|sflzt u/L ;"lrt ug]{ Joj:yf ldnfO{Psf] 5 . ;+:yfut ;'zf;gsf] k"0f{ kfngf ub}{ o;nfO{ cem ;'b[9 agfp“b} n}hfg o; a}+ssf];~rfns ;ldlt / Joj:yfkg k|ltj4 /x]sf] 5 .


g]kfn lwtf]kq af]8{åf/f hf/L ;"rLs[t ;+ul7t ;+:yfx?sf] ;+:yfut ;'zf;g ;DaGwLlgb]{lzsf, @)&$ sf] bkmf @) -$_ cg';f/ cg'kfngf ;DaGwL ;f/f+z

a}+sdf ;+:yfut ;'zf;g sfod /fVg] laifodf ;~rfns ;ldlt tyf Joj:yfkg ;b}j k|ltj4 /xL cfPsf] 5 . ;~rfns ;ldlt Pj+ ;~rfns

;ldltåf/f ul7t laleGg ;ldltx?sf] a}7s lgoldt?kdf a:g] u/]sf] 5 . ;~rfns ;ldltsf ;a} ;b:ox? Pj+ sd{rf/Lx?n] g]kfn /fi6«

a}+såf/f tf]lsPsf] cfr/0f ;DaGwL Joj:yfx?sf] k"0f{ kfngf u/]sf 5g\ .

;+:yfsf] ;'zf;gsf] ;'lglZrttf sfod ub}{ lgodgsf/L Joj:yf adf]lhd a}+sn] cfkm\gf] sfd sf/afxLnfO{ k|efjsf/L ?kdf ;~rfng ug{

;~rfnssf] ;+of]hsTjdf n]vfk/LIf0f ;ldlt, hf]lvd Joj:yfkg ;ldlt, sd{rf/L ;]jf ;'ljwf ;ldlt, ;DklQ z'4Ls/0f lgjf/0f ;DaGwL

;ldlt / cfjZostf cg';f/ Aoj:yfklso txdf cGo ;ldlt tyf pk;ldlt u7g ub}{ cfPsf] 5 . pNn]lvt ;ldltx?n] tf]lsPsf] sfd

st{Ao / pQ/bfloTj cfkm\gf] If]qflwsf/ leq /xL ;Dkfbg ub}{ cfPsf 5g\ .

a}+sn] ;/f]sf/jfnfx?sf] hfgsf/Lsf lglDt cfjZos ;"rgf tyf hfgsf/Lx? lgoldt?kn] ;fj{hlgs ?kdf k|sflzt ub}{ cfPsf] 5 . ;fy}

a}+sn] ;+:yfut ;'zf;gsf] k|efjsf/L sfof{Gjog ug]{ p2]Zon] sd{rf/Lx?sf nflu cfrf/ ;+lxtf nfu" u/]sf] 5 .

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tof/ ub}{ cfPsf] / tf]lsPsf] ;do leq} n]vfk/LIf0f ug]{ u/]sf] 5 .

;'zf;g ;DaGwdf k|rlnt P]g, sfg"g nufot lgodgsf/L lgsfo g]kfn /fi6« a}+saf6 hf/L ul/Psf] kl/kq lgb]{zgx?nfO{ k"0f{?kdf kfngf

ug]{ ul/Psf] ;fy} lgofds lgsfon] a}+s ;+:yfkgf ubf{sf avt O{hfht kq hf/L ubf{ tf]s]sf zt{x? k"0f{?kdf kfngf u/]sf] 5 . g]kfn

/fi6« a}+saf6 x'g] lg/LIf0f tyf ;'kl/j]If0fsf ;fy} cfGtl/s n]vfk/LIfs tyf jfx\o n]vfk/LIfsn] lgl/If0f÷;'kl/j]If0fsf s|ddf cf}NofPsf

s}+lkmot÷;'emfjx?sf] ;DaGwdf k|fKt lgb]{zgx? sfof{Gjog e};s]sf] tyf sltko lgb]{zgx?sf] kfngf ug]{ qmddf /x]sf] ;fy} pQm

s}lkmotx? k'gM bfxf]l/g glbg Joj:yfkg ;hu /xL cfkm\gf sfo{x? yk r':t b'?:t 9Ën] ;Dkfbg ub}{ ;+:yfut ;'zf;gsf] cj:yf dha't

agfPsf] 5 .


C0fkq hf/L ubf{sf] k|If]lkt ljj/0f / n]vfk/LIf0f ePsf] ljj/0f aLrsf] t'ngfa}+sn] cf=j=@)&&÷)&* sf] cjlwdf bz jif]{ cjlwsf] jflif{s *=%) k|ltzt Aofhb/sf k|lt C0fkq ?=!,)))÷– c+lst d"Nosf $ nfvlsQf C0fkq lgisfzg ubf{ k|If]k0f u/]sf] ljj/0f / cf=j= @)&&÷)&* sf] n]vfk/LIf0f ePsf] ljj/0fdf k/]sf] km/s tyf aL; k|ltzteGbf a9L km/s kg'{sf] sf/0f ;lxtsf] t'ngfTds ljj/0f lgDgfg';f/ /x]sf] 5 .

jf;nft /sd ?= xhf/df

;Dk lQ

gub tyf gub ;dfg *,*%!,$&( *,#&!,()# -%=$@%g]kfn /fi6« a}+sdf /x]sf] df}Hbft tyf lng' kg]{ !!,&$!,!%* !^,%#&,!&( $)=*%% lgoldt a}+lsË sf/f]af/sf] sf/0fn]

a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft @,#)$,(!# %(%,&%) -&$=!%% lgoldt a}+lsË sf/f]af/sf] sf/0fn]

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a}+s tyf ljQLo ;+:yfnfO{ shf{ tyf ;fk6 $,^#),)#& &,#^@,$%) %(=)!% lgoldt a}+lsË sf/f]af/sf] sf/0fn]

u|fxsnfO{ shf{ tyf ;fk6 !!&,%!$,%)% !#%,!!&,&&$ !$=(*%lwtf]kq (Secutities) nufgL @),(@&,^&& ##,#%^,$(( %(=#(% lgoldt a}+lsË sf/f]af/sf] sf/0fn]

rfn' s/ ;DklQ - !%(,#!# !))=))% lgoldt a}+lsË sf/f]af/sf] sf/0fn]

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cGo ;DklQ @^,^##,@(* #,()*,(*$ -*%=#@% lgoldt a}+lsË sf/f]af/sf] sf/0fn]

s'n ;DklQ @)@,)#),)*& @!% ,%!# , %#) ^=^&%bfloTj

a}+s tyf ljQLo ;+:yfnfO{ ltg{ af“sL *,%^#,&&$ %,%(!,!*& -#$=&!% lgoldt a}+lsË sf/f]af/sf] sf/0fn]

g]kfn /fi6« a}+snfO{ ltg{ af“sL %,!^#,&%& !!,@^!,%!@ !!*=!)% lgoldt a}+lsË sf/f]af/sf] sf/0fn]

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z]o/ k"“hL !!,#$&,)%& !!,#$&,)%& )=))%z]o/ lk|ldod - -;+lrt d'gfkmf &%^,%!* !,%((,#() !!!=$!% lgoldt a}+lsË sf/f]af/sf] sf/0fn]

hu]8f sf]ifx? $,$**,&#& $,!^$,*@^ -&=@@%z]o/wgLx?nfO{ af“8kmf“8 s'n k" “hL !^ ,%(@ ,#!@ !& ,!!! ,@&# # =!# %u}x| lgolGqt :jfy{ - -s'n k" “hL !^ ,%(@ ,#!@ !& ,!!! ,@&# # =!#%s'n bfloTj tyf k"“hL @)@,)#),)*& @!% ,%!# , %#) ^=^&%

ljj/0f k|If]lkt ljQLoljj/0f

n]vfk/LIf0f ePsf]ljQLo ljj/0f

km/s -%_ @) k|ltzteGbf a9L km/skg'{sf sf/0f


gfkmf gf]S;fg lx;fa /sd ?= xhf/df

Aofh cfDbfgL !#,(@),((@ !@,*((,@&% -&=#$%

Aofh vr{ -*,%*^,@^#_ -&,*&%,(&!_ -*=@&%

v'b Aofh cfDbfgL %,##$,&@( %,)@#,#)% -%=*$%

z'Ns tyf sldzg cfDbfgL !,)^%,!)! !,!$),%## -&=)*%

z'Ns tyf sldzg vr{ -!@%,%))_ -!@),@(*_ -$=!%%

v'b z'Ns tyf sldzg cfDbfgL (#(,^)! !,)@),@#% -*=%*%

v'b Aofh, z'Ns tyf sldzg cfGbfgL ^,@&$,##) ^,)$#,%$) -#=^*%

v'b Aofkfl/s cfDbfgL $@!,)@) %)&,@@( @)=$*% lgoldt a}+lsË sf/f]af/sf] sf/0fn]

cGo ;~rfng cfDbfgL !!!,*)$ !^#,#)# $^=)^% lgoldt a}+lsË sf/f]af/sf] sf/0fn]

s'n ;~rfng cfDbfgL ^,*)&,!%$ ^,&!$,)&@ -!=#&%

shf{ hf]lvd tyf cGo hf]lvd Aoj:yf lkmtf{ -vr{_ -!@^,*#)_ -!!%,(^(_ -*=%^%

v'b ;~rfng cfDbfgL ^,^*),#@$ ^,%(*,!)# -!=@#%

;~rfng vr{

sd{rf/L vr{ -@,$*),@!)_ -@,%)(,)%^_ !=!^%

cGo ;~rfng vr{ -!,@^(,!#%_ -!,!*%,%^#_ -^=^$%

x|f; s6\6L tyf kl/iff]wg -@^#,!(&_ -#)),@)*_ !$=)^%

;~rfng d'gfkmf @,^^&,)*@ @,^)#,@&^ -@=#(%

u}x| ;~rfng cfDbfgL %,##& $&,)($ &*@=$)% lgoldt a}+lsË sf/f]af/sf] sf/0fn]

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cfos/ cl3sf] d'gfkmf @,^@!,%@! @,$%^,))( -^=#!%

cfos/ vr{

rfn' cfos/ -&)&,*!!_ -*(%,#@)_ @^=$(% lgoldt a}+lsË sf/f]af/sf] sf/0fn]

:yug s/ - !^),!*& !))=))% lgoldt a}+lsË sf/f]af/sf] sf/0fn]

o; cjlwsf] d'gfkmf !,(!#,&!) !,&@),*&% -!)=)*%

ljj/0f k|If]lkt ljQLoljj/0f

n]vfk/LIf0f ePsf]ljQLo ljj/0f

km/s -%_ @) k|ltzteGbf a9L km/skg'{sf sf/0f


t'ngfTds lgIf]k, shf{ nufgL, cfDbfgL tyf vr{sf] ;+/rgf


xfd|f ] cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/

Plss[t ljQLo cj:yfsf] ljj/0f -jf;nft_cfiff9 d;fGt @)&*

/sd ?= df

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gf]6a}+s;d"x

cfiff9 d;fGt @)&* cfiff9 d;fGt @)&& cfiff9 d;fGt @)&* cfiff9 d;fGt @)&&

l;P cg'k s'df/ >]i7Dofg]lhª\ kf6{g/

la=cf/=P;= Gof}kfg] P08 sDkgLrf6{8{ Psfp06]06\;

ldltM @)&*÷)&÷@#sf7df08f}, g]kfn

/fd]Zj/ ;fksf]6f;~rfns

n]v axfb'/ k'gk|d'v ljQ clws[t

czf]s z]/rgk|d'v sfo{sf/L clws[t

z+s/ k|;fb sflnsf]6f;~rfns

k|df]b l3ld/];~rfns

/d]z l;+x v8\sf;~rfns

lnnf k|sfz l;6f}nfcWoIf

c~h' clwsf/L;~rfns

Clif/fd uf}td;~rfns


PsLs[t gfkmf gf]S;fg ljj/0f;fpg !, @)&& b]lv #! cfiff9 @)&* ;Dd

/sd ?= df

gf]6;d"x a}+s

o; jif{ ut jif{ o; jif{ ut jif{


Jofh cfDbfgL $=@( !@,(@&,@)^,##) !!,*!#,)@@,$%% !@,*((,@&%,$#$ !!,&(&,$%),&%%

Jofh vr{ $=#) &,*&%,%^*,@@@ &,@& ,̂)@),*!# &,*&%,(&),*)@ &,@&^,$(#,&&*

v'b Jofh cfDbfgL %,)%!,^#*,!)& $,%#&,))!,^$@ %,)@#,#)$,^#@ $,%@),(%^,(&&

z'Ns tyf sldzg cfDbfgL $=#! !,@!^,!!$,#)# (#%,(#(,^(( !,!$),%#@,&#( (@^,!&$,^*@

z'Ns tyf sldzg vr{ $=#@ @)%,*)),*&& !)^,#^),*@% !@),@(&,^@# !)$,%*#,@%@

v'b z'Ns tyf sldzg cfDbfgL !,)!),#!#,$@^ *@(,%&*,*&$ !,)@),@#%,!!^ *@!,%(!,$@(

v'b Jofh, z'Ns tyf sldzg cfDbfgL ^,)^!,(%!,%## %,#^^,%*),%!^ ^,)$#,%#(,&$* %,#$@,%$*,$)^

v'b Jofkfl/s cfDbfgL $=## !,@%$,)(#,$!@ $)&,!)!,)@% %)&,@@(,!)# #(#,$&^,$@@

cGo ;~rfng cfDbfgL $=#$ !^*,!^#,#@) ($,$(&,#!@ !^#,#)#,!#! ($,&$(,#$&

s'n ;~rfng cfDbfgL &,$*$,@)*,@^% %,*^*,!&*,*%# ^,&!$,)&!,(*@ %,*#),&&$,!&%

shf{ hf]lvd tyf cGo hf]lvd Joj:yf -lkmtf{_÷vr{ $=#% ^*,)@(,)%) %#^,^%*,#&* !!%,(^*,^%$ %#^,^%*,#&*

v'b ;~rfng cfDbfgL &,$!^,!&(,@!% %,##!,%@),$&^ ^,%(*,!)#,#@* %,@($,!!%,&(&

;~rfng vr{

sd{rf/L vr{ $=#^ @,^)*,%)*,$&) @,!^(,$$*,!** @,%)(,)%%,&%! @,!%^,&)$,#(@

cGo ;~rfng vr{ $=#& !,!(&,!#&,@@( !,)^@,%$^,@!$ !,!*%,%^@,&)^ !,)%*,!(%,&&*

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u}/ ;~rfng cfDbfgL $=#( $&,)(#,&@$ $,$$&,%)) $&,)(#,&@$ $,$$&,%))

u}/ ;~rfng vr{ $=$) !($,*@#,@## $*,)!&,$)* !($,#^!,$^) $*,)!&,$)*

cfos/ cl3sf] d'gfkmf #,!^),)@%,@*^ !,&*),))!,))( @,$%^,))*,&!( !,&^!,&%#,$##

cfos/ vr{ $=$!

rfn' cfos/ -!,)!&,$)!,((@_ -%(^,*@@,)^(_ -*(%,#@),$!!_ -%($,*&!,))*_

:yug s/ &@,#(@,#&# #(,$)(,!)^ !^),!*^,%$) @&,#@!,$^$

o; cjlwsf] d'gfkmf @,@!%,)!%,^^& !,@@@,%**,)$^ !,&@),*&$,*$( !,!($,@)#,**(

gfkmf af“8kmf “8

a}+ssf] z]o/ wgL !,(&%,^#*,%^& !,@!!,%$&,*^( !,&@),*&$,*$( !,!($,@)#,**(

u}/ lgolGqt :jfy{ @#(,#&&,!)! !!,)$),!&& - -

o; cjlwsf] d'gfkmf @,@!%,)!%,^^& !,@@@,%**,)$^ !,&@),*&$,*$( !,!($,@)#,**(

k|lt z]o/ cfDbfgL

cfwf/e"t k|lt z]o/ cfDbfgL !(=%@ !!=*% !%=!& !!=%*

8fOn'6]8 k|lt z]o/ cfDbfgL !(=%@ !!=*% !%=!& !!=%*








k|df]b l3ld/];~rfns



c~h' clwsf/L;~rfns

Clif/fd uf}td;~rfns


PsLs[t lj:t[t cfDbfgLsf] ljj/0f;fpg !, @)&& b]lv #! cfiff9 @)&* ;Dd

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Relevant Financial Nepalese Calendar English CalendarStatement Date/ Period Date/ Period

Comparative SFP* Date 31Ashadh 2077 15 July 2020Comparative reporting period 1 Shrawan 2076 - 31Ashadh 2077 17 July 2019 - 15 July 2020NFRS SFP* Date 31Ashadh 2078 15 July 2021NFRS reporting period 1 Shrawan 2077 - 31Ashadh 2078 16 July 2020 - 15 July 2021

*SFP = Statement of Financial Position

Notes to the Consolidated Financial StatementsFor the year ended 31stAshadh, 2078

1. Reporting EntityPrabhu Bank Ltd. (“the Bank”) formerly known as KIST Bank Ltd. is a limited liability company incorporated andoperating in Nepal. The address of its registered office is G.P.O. Box 8975, Babarmahal, Kathmandu, Nepal. TheBank carries out commercial banking business in Nepal as class “A” financial institution under the Bank andFinancial Institution Act, 2063.The Bank is listed in Nepal Stock Exchange Limited.

Subsidiary:Prabhu Capital Limited (the Subsidiary) is the subsidiary company of the Bank. It was incorporated on October27, 2008 (Kartik 11, 2065) as public company. The Bank made an equity investment in Prabhu Capital on May 31,2017 (Jestha 17, 2074). The principal activities of the Subsidiary are to provide Merchant Banking Services. TheBank as on date holds 51% controlling interest in the Subsidiary.

Besides, 100% subsidiary of the Bank has been registered for the brokerage services in the name of “PrabhuStock Market Limited”, on June 12, 2019 (Jestha 29, 2076).

The Bank and the Subsidiary are collectively referred to as “the Group”.

The Bank has held equity shares in Prabhu Life Insurance Co. Ltd (14.20% of total paid up capital) and PrabhuInsurance Co. Ltd. (6.06% of total paid up Capital) as on reporting date. Bank has also sent representativedirector (non-executive) to the mentioned companies. These investment has been accounted for as per NFRS-9, since shareholding does not exceed 20% of total paid up capital; and hence, criteria for classification as“Investment in Associates” are not met.

2. Basis of Preparation2.1 Statement of Compliance

The Financial Statements of the entity which comprises components mentioned above have been pre-pared in compliance with Nepal Financial Reporting Standards and Nepal Accounting Standards (hereaf-ter referred as NFRS), laid down by the Institute of Chartered Accountants of Nepal and in compliancewith the requirements of the Companies Act ,2006.

For all periods up to and including the year ended 17th July 2016, the Entity prepared the financial state-ments in accordance with the Nepal Accounting Standards which were effective prior to 17th July, 2016.These financial statements for the year ended 15th July 2020 are the set of statements the Entity hasprepared in accordance with NFRSs.

2.2 Reporting Period and Approval of Financial StatementsThe Bank follows the Nepalese financial year based on the Nepalese calendar. The corresponding datesfor the English calendar are as follows:


These financial statements have been adopted by the Board of Directors on its meeting held on 9th

November, 2021 and have been recommended for approval by shareholders in the Annual GeneralMeeting.

2.3 Functional and Presentation CurrencyThe Financial Statements of Entity are presented in Nepalese Rupees (Rs.), which is the currency of theprimary economic environment in which the Entity operates. There was no change in Entity’s presenta-tion and functional currency during the year under review.

2.4 Use of Estimates, Assumptions and JudgmentsThe Bank, in order to comply with the financial reporting standards has made accounting judgements ashaving potentially material impact on the financial statement. Those judgements and their impact on thefinancial statement have been described herein. The management believes that the estimates used inthe preparation of the financial statement are prudent and reasonable. Actual results may differ from theestimates. Any revision to the accounting estimate is recognized prospectively in the current and futureperiod.

2.5 Changes in Accounting PoliciesThe Bank applies its accounting policies consistently from year to year except where deviations havebeen explicitly mandated by the applicable accounting standards.

2.6 New Standards in Issue but Not Yet EffectiveThere are no standards which have been issued but not yet effective up to the date of issuance of thefinancial statements.

2.7 New Standards and Interpretation not adaptedNFRS 1 First- time adoption of Nepal Accounting Standards allows first time adopters certain exemptionsfrom the retrospective application of certain NFRS. The Bank thus has taken the following exemptions onBusiness Combinations.

Not applied for subsidiaries, which are considered business for NFRS, or In interest in associates and joint ventures that occurred before 17th July 2016.

Use of this exemption means that the NAS carrying amounts of assets and liabilities, which are requiredto be recognized under NFRS, is their deemed cost at the date of the acquisition. After the date of theacquisition, measurement is in accordance with NFRS. Assets and liabilities that do not qualify for recog-nition under NFRS are excluded from the opening NFRS statement of financial position.

2.8 DiscountingWhen the realization of assets and settlement of obligation is for more than one year, the Bank considersthe discounting of such assets and liabilities where the impact is material.

Discounting has been applied in case of measurement of prepaid expenses of staff loan. Employeebenefits has been determined by considering discount rate as the average yield on government bondsissued during the period having maturity of five years or more. For the calculation of prepaid employeeexpenditure on subsidized loans discount rate of 10% as the average yield on similar loans charged to theborrowers.

2. Significant Accounting PoliciesThe principal accounting policies applied by the Bank in the preparation of these financial statements arepresented below. These policies have been consistently applied to all the years presented unless stated


otherwise.

3.1 Basis of MeasurementThe Financial Statements of Entity have been prepared on the historical cost basis, except for thefollowing material items in the Statement of Financial Position:

Financial assets, held for trading are recorded in the statement of financial position at fair value andthe changes in the value have been routed through profit or loss statement.

Available for sale investments (quoted) are measured at fair value.

Liabilities for defined benefit obligations and staff loans provided at subsidized interest rates asper Employee Bylaws of the Bank are recognized at the present value of the defined benefitobligation less the fair value of the plan assets.

3.2 Basis of Consolidationa. Business Combinations

For the purpose of business combination, acquisition method has been adopted as prescribed by theNFRS 3-”Business Combination”. The cost of an acquisition has been measured as the difference be-tween the fair value of the assets obtained and the fair value of purchase consideration paid. Theexcess of the purchase consideration paid over the fair value of the asset has been recognized asgoodwill. The excess of the fair value of the asset obtained and the purchase consideration paid hasbeen recognized as gain on business purchase and credit to profit and loss immediately. The bank hasheld investment on Prabhu Capital Limited from 31st May and Prabhu Stock Market Ltd. from 12th June,2019.

b. Non-Controlling Interest (NCI)Non-controlling interests are measured at fair value of the proportionate share of the asset of thesubsidiary at the date of acquisition. After the date of acquisition the share of the income has beenappropriately adjusted to the NCI.

c. SubsidiariesThe bank recognizes an entity in which it has a controlling power as its subsidiary, Control is defined asthe ability to affect the returns over the investee, has rights to variable returns from its involvement inthe entity. The bank consolidates such entity in the preparation of the financial statement from thedate when it starts exercising power over the entity and ceases the consolidation from the date thepower over the investee ceases.

d. Loss of ControlWhen the Bank loses control over a Subsidiary, it derecognizes the assets and liabilities of the formersubsidiary from the consolidated statement of financial position. The Bank recognizes any investmentretained in the former subsidiary at its fair value when control is lost and subsequently accounts for itand for any amounts owed by or to the former subsidiary in accordance with relevant NFRSs. That fairvalue shall be regarded as the fair value on initial recognition of a financial asset in accordance withrelevant NFRS or, when appropriate, the cost on initial recognition of an investment in an associate orjoint venture. The Bank recognizes the gain or loss associated with the loss of control attributable to theformer controlling interest.

e. Special Purpose Entity (SPE)Special purpose entity is a legal entity (usually a limited company of some type or, sometimes, a limited


partnership) created to fulfil narrow, specific or temporary objectives. SPEs are typically used by com-panies to isolate the firm from financial risk.

The Bank does not have any special purpose entity as of now.f. Transaction Elimination on Consolidation

Bank eliminates all the intercompany transactions, income and expenses while preparing consolidatedfinancial statements as per NFRS 10 “Consolidated Financial Statement”.

3.3 Cash and Cash EquivalentCash and cash equivalents includes cash in hand, deposits held at call with banks and other short-terminvestments in an active market with original maturities of three months or less and bank overdrafts.

Details of Cash and Cash Equivalents are presented under Schedule No. 4.1.

3.4 Financial Assets and Financial LiabilitiesRecognitionThe entity recognizes financial assets and financial liabilities on the date it becomes party to the contrac-tual agreement (trade date) and recognizes changes in fair value of the financial assets or financial liabili-ties from that date.

Classification & MeasurementFinancial Assets are classified mainly under amortized cost, fair value through profit or loss and fair valuethrough OCI. Financial Liabilities are classified at amortized cost or fair value through profit or loss.

The basic concept for the categorization of these assets depends upon their characteristics of business modeland contractual cash flow model. Business model characteristics are whether the asset has been held to gaintrading benefits or it has been held to collect contractual cash flow. Similarly, contractual cash flow characteris-tics determine whether the cash flow from the asset is solely the repayment of principal and interest or not.Principal represents the fair value of the instrument at the time of initial recognition while interest representsthe time value of money and credit risk associated with the compensation.

1. Fair Value Through Profit or Loss:Assets are categorized as fair through profit or loss if the asset has been held in-order to obtain tradinggain rather than to obtain contractual cash flows.

An asset can be recognized under this category if the bank has made an irrevocable decision to categorizean asset under this category in order to avoid accounting mismatch.

2. At amortized Cost:Assets are categorized under this category if the business model is to obtain the contractual cash flowfrom the assets and the contractual cash flow is the solely repayment of principal and interest

3. Fair Value Through OCI:Assets are categorized under this category if the business model is to obtain the contractual cash flowfrom the assets but the contractual cash flow isn’t solely repayment of principal and interest.


Financial Liabilities:

Classification of financial liabilities1. Financial liabilities at fair value through profit or loss:

These include financial liabilities that the entity either has incurred for trading purposes or otherwise haselected to classify into this category. Derivative liabilities are always treated as held for trading unlessthey are designated and effective hedging instruments. The designation of hedging instruments is dis-cussed later in this chapter.

2. Financial Liabilities at Amortized cost:It is the default category for financial liabilities that do not meet the definition of financial liabilities at fairvalue through profit or loss. All financial liabilities will fall into this category. Examples of financial liabili-ties that generally would be classified in this category are account payables, note payables, issued debtinstruments, and deposits from customers.

De-recognitionFinancial Assets are derecognized when the rights to receive cash flows from the investments have expired or theFund has transferred substantially all risks and rewards of ownership.

Financial liabilities at fair value through profit or loss are derecognized when the obligation specified in the con-tract is discharged or expired.

Realized gains and realized losses on de-recognition are determined using the weighted average method and areincluded in the profit or loss in the period in which they arise as gain on sale of securities. The realized gain is thedifference between an instrument’s weighted average cost and disposal amount.

Determination of Fair Value‘Fair value’ is the price that would be received to sell an asset or paid to transfer a liability in an orderly transactionbetween market participants at the measurement date in the principal or, in its absence, the most advantageousmarket to which the Entity has access at that date. The fair value of a liability reflects its non-performance risk. Fairvalue also represents the value of a company’s assets and liabilities when a subsidiary company’s financial state-ments are consolidated with a parent company.

Valuation hierarchyFor all financial instruments where fair values are determined by referring to externally quoted prices or observ-able pricing inputs to models, independent price determination or validation is obtained. In an inactive market,direct observation of a traded price may not be possible. In these circumstances, the Bank uses alternative marketinformation to validate the financial instrument’s fair value, with greater weight given to information that isconsidered to be more relevant and reliable.

Level 1 fair value measurements are those derived from unadjusted quoted prices in active markets for identicalassets or liabilities.

Level 2 valuations are those with quoted prices for similar instruments in active markets or quoted prices foridentical or similar instruments in inactive markets and financial instruments valued using models where all signifi-cant inputs are observable.

Level 3 portfolios are those where at least one input, which could have a significant effect on the instrument’svaluation, is not based on observable market data.


ImpairmentAt each reporting date, the Entity assesses whether there is objective evidence that financial assets not carried atfair value through profit or loss are impaired. A financial asset or a group of financial assets is impaired whenobjective evidence demonstrates that a loss event has occurred after the initial recognition of the asset(s) and thatthe loss event has an impact on the future cash flows of the asset(s) that can be estimated reliably.

Objective evidence that financial assets are impaired includes: significant financial difficulty of the borrower or issuer; default or delinquency by a borrower; the restructuring of a loan or advance by the Entity on terms that the Entity would not consider otherwise; indications that a borrower or issuer will enter bankruptcy; the disappearance of an active market for a security; or Observable data relating to a group of assets such as adverse changes in the payment status of borrowers or

issuers in the group, or economic conditions that correlate with defaults in the group.

In addition, for an investment in an equity security, a significant or prolonged decline in its fair value below its costis objective evidence of impairment. The Entity considers evidence of impairment for loans and advances and heldto - maturity investment securities at both a specific asset and a collective level. All individually significant loansand receivables and held-to-maturity investment securities are assessed for specific impairment.

Impairment losses on assets measured at amortized cost are calculated as the difference between the carryingamount and the present value of estimated future cash flows discounted at the asset’s original effective interestrate.

If the terms of a financial asset are renegotiated or modified or an existing financial asset is replaced with a new onedue to financial difficulties of the borrower, then an assessment is made of whether the financial asset should bederecognized. If the cash flows of the renegotiated asset are substantially different, then the contractual rights tocash flows from the original financial asset are deemed to have expired. In this case, the original financial asset isderecognized and the new financial asset is recognized at fair value. The impairment loss before an expectedrestructuring is measured as follows:

If the expected restructuring will not result in de-recognition of the existing asset, then the estimated cashflows arising from the modified financial asset are included in the measurement of the existing asset based ontheir expected timing and amounts discounted at the original effective interest rate of the existing financialasset.

If the expected restructuring will result in de-recognition of the existing asset, then the expected fair valueof the new asset is treated as the final cash flow from the existing financial asset at the time of its de-recogni-tion. This amount is discounted from the expected date of de-recognition to the reporting date using theoriginal effective interest rate of the existing financial asset.

Impairment losses are recognized in profit or loss and reflected in an allowance account against loans and receiv-ables or held-to-maturity investment securities. If an event occurring after the impairment was recognized causesthe amount of impairment loss to decrease, then the decrease in impairment loss is reversed through profit or loss.

Impairment losses on available-for-sale investment securities are recognized by reclassifying the losses accumu-lated in the fair value reserve in equity to profit or loss. The cumulative loss that is reclassified from equity to profitor loss is the difference between the acquisition cost, net of any principal repayment and amortization, and thecurrent fair value, less any impairment loss recognised previously in profit or loss. Changes in impairment attribut-able to application of the effective interest method are reflected as a component of interest income.


If, in a subsequent period, the fair value of an impaired available-for-sale debt security increases and the increasecan be related objectively to an event occurring after the impairment loss was recognized, then the impairmentloss is reversed through profit or loss; otherwise, any increase in fair value is recognized through OCI. Any subse-quent recovery in the fair value of an impaired available-for-sale equity security is always recognized in OCI.

As per carve out issued by ICAN, higher of the loan loss provision to be maintained as per NRB Directives orImpairment calculated as per NFRS should be presented in financial statements. Hence, LLP as per NRB Directiveshas been presented in the financial statements.

3.5 Trading AssetsTrading Assets are those assets which are held for the purpose of selling or repurchasing in the near termor if on initial recognition is part of a portfolio of identifiable investments that are managed together andfor which there is evidence of a recent actual pattern of short-term profit taking. It includes non-deriva-tive financial assets.

Following is the details of Trading Assets held by Bank on 31st Ashadh, 2078. Trading Assets are presentedat Fair Value through Profit and Loss in the Financial Statements. Any change in Fair Value is adjustedthrough profit or loss statement.

Particulars 2078 2077LLP as per NRB 3,668,417,818 3,552,449,164Impairment as per NFRS 2,642,780,281 2,336,482,688

Comparison of impairment as per NFRS and NRB: Amnt In Rs.

Particulars Loan Amount LLP AmountPass loan 128,098,113,339 1,611,279,818Watch list loan 11,772,499,774 588,075,811Substandard loan 787,086,341 195,942,366Doubtful loan 648,333,983 322,591,744Loss loan 950,851,065 950,528,079Total 142,256,884,501 3,668,417,818

Details of LLP as per NRB are as follows:

Particulars No. of Shares Cost Fair ValueUpper Tamakoshi Hydropower Ltd 45,261 36,110,040 31,909,005Rasuwagadhi Hydropower Company Ltd 51,465 27,166,279 24,394,410Chimmek Laghubitta Bittiya Sanstha Ltd 3,855 6,768,401 6,707,700Ime General Insurance Limited 10,085 13,493,000 12,192,765Salt Trading Corporation Ltd 11,983 117,851,288 118,020,567Citizen Investment Trust 11,072 36,855,885 38,641,280Shivam Cements Limited 1,505 2,221,652 2,194,290Rastriya Beema Company Limited Promoter Share 211 3,369,376 3,769,515Support Laghubitta Bittiya Sanstha Limited 11 27,805 27,060Total 243,863,727 237,856,592


3.6 Derivative Assets and Derivative LiabilitiesDerivative assets and liabilities (herein referred to as instrument) is a contract whose value changes tothe change in agreed-upon underlying financial asset/liability which requires no initial net investmentand is settled at future date. Derivative instruments includes transactions like interest rate swap, cur-rency swap, forward foreign exchange contract etc. held for trading as well as risk management purposes.Derivative financial instruments are initially measured at fair value on the contract date and are subse-quently re-measured to fair value at each reporting date.

Details of Derivative assets and liabilities are presented under Schedule No. 4.4 and 4.19 respectively.

3.7 Property & EquipmentProperty, plant and equipment are tangible items that are held for use in the production or supply ofgoods or services or for administrative purposes and are expected to be used during more than oneperiod.

Recognition and MeasurementAs per NAS 16 – “Property plant and equipment”, Items of property, plant and equipment are measured at cost lessaccumulated depreciation and any accumulated impairment losses

Purchased software that is integral to the functionality of the related equipment is capitalized as part of thatequipment.

If significant parts of an item of property or equipment have different useful lives, then they are accounted for asseparate items (major components) of property and equipment as mentioned in NAS 16.

Any gain or loss on disposal of an item of property and equipment (calculated as the difference between the netproceeds from disposal and the carrying amount of the item) is recognised within other income in profit or loss

Subsequent CostsSubsequent expenditure is capitalized only when it is probable that the future economic benefits of the expendi-ture will flow to the Entity. On-going repairs and maintenance are expensed as incurred.

Assets with a value of less than NPR 10,000 are charged off to revenue in the year of purchase irrespective of theiruseful life.

Depreciation is charged to Profit & Loss Account on a Written-down-Value method over the estimated useful life ofthe relevant assets. For calculation of depreciation, assets put to use for more than six months in a F/Y are consid-ered full value, three to six months at two third of the cost and less than three months at one third of the cost. Therates of depreciation are determined based on the estimated useful life are as follows:

Leased assets and leasehold improvement is amortized on a straight-line basis using the rates determined withreference to the lease period or 10% whichever is higher.

Nature of Assets Depreciation Rate (%)Buildings 5Vehicles 20Office Equipment 25Computers and Accessories 25Furniture and Fixtures 25Machinery Items (ATM, Generator ) 15


Software applications purchased by the Bank and system development expenses are capitalized at acquisition costand amortized over a period of five years from the date of acquisition.

De-recognitionThe carrying amount of an item of property, plant and equipment is derecognised on disposal or when no futureeconomic benefits are expected from its use or disposal. The gain or loss arising from de-recognition of an item ofproperty, plant and equipment is included in profit or loss when the item is derecognised.

Bank has derecognized Property & Equipment of net value of NPR 1,013,669 of Nasong Branch which was destroyedby flood on 1st Ashadh, 2078. Further, Bank expects full recovery of the loss from Insurance Claim and has presentedreceivable under Other Assets- Account Receivable head.

3.8 Goodwill and Intangible AssetsGoodwill“Goodwill” denotes the value of certain non-monetary, non-physical resources of the business that arenot identifiable. Goodwill is more of a miscellaneous category for intangible assets that are harder toparse out individually or measured directly. Customer loyalty, brand equity, name/brand recognition andcompany reputation all of the things that make a company worth more than its book value, or quantifiableassets count as goodwill. Goodwill has a useful life which is indefinite, unlike most of the other intangibleassets. Goodwill only shows up on a balance sheet when two companies complete a merger or acquisition.When a company buys another firm, anything it pays above and beyond the net value of thetarget’s identifiable assets becomes goodwill on the balance sheet. Goodwill is a premium paid overthe fair value of assets during the purchase of a company. Hence, it is tagged to a company or business andcannot be sold or purchased independently

Intangible AssetsSoftware has been categorized under Intangible Assets. Software acquired by the Group is measured atcost less accumulated amortization and any accumulated impairment losses.Subsequent expenditure onsoftware assets is capitalized only when it increases the future economic benefits embodied in the spe-cific asset to which it relates. All other expenditure is expensed as incurred.

Software is amortized on a straight-line basis in profit or loss over its estimated useful life, from the dateon which it is available for use. The estimated useful life of software for the current and comparativeperiods is five years. Amortization methods, useful lives and residual values are reviewed at each report-ing date and adjusted if appropriate.

3.9 Investment PropertyInvestment property is the non-current asset held by the entity for capital appreciation or rental ratherthan owner-occupied. It is not held for the consumption of business. The bank doesn’t intentionallypurchases any property for the capital appreciation or rental. As per the Directive of NRB, this headingshall include land, land and building acquired as non-banking asset but not sold.

The bank has adopted cost model for the recognition and measurement of investment property. Accord-ing to which the bank has initially recognized the assets at cost and subsequently depreciated such assetas per NAS 40 “Investment Property”.

Details of Investment Properties have been depicted under Schedule No. 4.12.

Asset Category For the year ended 15 July 2020 For the year ended 16 July 2019Computer Software Lower of 5 years or License period Lower of 5 years or License period


3.10 Income TaxCurrent TaxProvision for current income tax is made in accordance with the provisions of the prevailing Income TaxAct, 2058 and Rules including amendments thereon. Current tax payable (or recoverable) is based on thetaxable profit for the year. Taxable profit differs from the profit reported in the statement of profit orloss, because some item of income or expense are taxable or deductible in different years or may neverbe taxable or deductible. Net of Current tax assets and current tax liabilities have been shown on the faceof statement of financial position.

Current Year Previous YearCurrent tax assets 159,312,750 156,814,124Current tax liabilitiesNet tax assets/(liability) 159,312,750 156,814,124

NPR in '000

Particulars AmountProfit as per Financial before tax 2,456,008,719 Less:Dividend Income 29,454,627Contribution to COVID-19 Fund 13,918,239Provision for LLP/NBA and Loan write off (As allowed in tax) 188,767,839Depreciation as per Section 19 276,959,198Repair Expenses as per Section 16 64,626,773Recovery of Loan Write off 47,093,724Proportionate amount of unclaimed loss of merged entities 20,470,947Cost of Debenture IssueCash payment Gratuity and Pension 17,940,716Gain on sale of assets 4,187,982Revaluation Gain on Forex 23,108,583

686,528,626Add:Repair Expenses as per Financial Statement 71,245,560Depreciation as per Financial Statement 300,208,416Gratuity and pension provision 316,920,121Debenture Adjustment as per NFRSProvision for possible loss 115,968,654Loan write off disallowed 194,361,460Bond Premium amortization NFRSNon Capitalized Item 6,678,427Loss on sale of assetsCSR Expenses Disallowed 5,374,559Unrealized Loss on Trading Assets 6,007,135Provision for Legal Case Tax 2063-64 3,865,065Disallowed Expenses 2,146,005

1,214,921,276Profit as per Tax 2,984,401,369Tax Amount 895,320,411

Current tax expenses calculation as per Income Tax Act, 2058:


Tax Settlement StatusThe bank has filed tax returns with the Inland Revenue Office for the financial years up to 2076/77 (2019/20) underself-assessment procedures. Inland Revenue office has completed assessment/reassessment of Bank’s tax liabilityup to Financial Year 2072/73 (2015/16). The total disputed amount from FY 2064/65 to FY 2072/73 of NPR 184,916,661has been disclosed as contingent liability on income tax under schedule 4.28.

On account of total Loss carried forward from merged entities NPR 20, 470,947 has been adjusted with the taxableincome of the Bank during F/Y 2077/78 for calculation of Income Tax Provision Account. Remaining loss of NPR3,982,122 shall be adjusted as per the provisions of Income Tax Act, 2058.

Deferred TaxDeferred taxation is provided using the liability method, providing for temporary differences between the carryingamounts of assets and liabilities for financial reporting purposes and the tax base of assets and liabilities, which isthe amount attributed to those assets and liabilities for tax purposes.

The amount of deferred tax provided is based on the expected manner of realization or settlement of the carryingamount of assets and liabilities, using tax rates enacted or substantively enacted on the reporting date. The existingtax rate 30% has been taken for the computation of deferred tax for the current year.

Deferred tax assets are recognized for unused tax losses, unused tax credits and deductible temporary differencesto the extent that it is probable that future taxable profits will be available against which they can be used.Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probablethat the related tax benefit will be realized.Deferred tax is measured at the tax rates that are expected to beapplied to temporary differences when they reverse, using tax rates enacted or substantively enacted at thereporting date.

Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities andassets, and they relate to taxes levied by the same tax authority on the same taxable entity, or on different taxentities, but they intend to settle current tax liabilities and assets on a net basis or their tax assets and liabilities willbe realized simultaneously.

Particulars Deferred Tax Deferred Tax Net DeferredAssets Liabilities Tax Assets /

(Liabilities)Deferred tax on temporary differenceson following itemsLoans and Advances to BFIsLoans and Advances to CustomersInvestment PropertiesInvestment Securities 27,602 178,456 (150,853)Property and Equipment 32,263 - 32,263Employees' Defined Benefit Plan 527,931 - 527,931Lease Liabilities - - -Provisions 6,997 - 6,997Booking of AIR - - -Other Temporary Differences 9,805 - 9,805Deferred tax on temporary differences 604,598 178,456 426,143

NPR in '000


3.11 Deposits, Debt Securities Issued and Subordinated LiabilitiesThe estimated fair value of deposits with no stated maturity period is the amount repayable on demand.

Deposits by banksDeposits by banks comprise amounts owed to other domestic or foreign banks.

Customer accountsCustomer accounts comprise amounts owed to creditors that are not banks.

However, liabilities in the form of debt securities and any liabilities for which transferable certificates have beenissued are excluded (as they form part of debt securities in issue).

Deposits by banks & customers are financial liabilities - as there is an obligation to deliver cash or financial assetsback to the depositing bank or customer – and are initially recognised at fair value, plus for those financial liabilitiesnot at fair value through profit and loss, transaction costs directly attributable to the acquisition. Fair value isusually the transaction price.

The bank borrows money by issuing debt securities and subordinated debt. The borrowing is acknowledged orevidenced by issue of a negotiable instrument. The negotiable instrument can be certificate of deposit, commer-cial paper or debt note.

Subordinated debt is issued to meet the capital requirements at bank level and to supply the capital to variousoperations. This debt generally consists of negotiable instruments and is usually listed on exchanges providing anactive secondary market for the debt.

Following is the break-up of total deposits customer-wise as well as product-wise, Figures are presented inthousands of NPR.

Deferred tax on carry forward of unused tax losses 1,195 - 1,195Deferred tax due to changes in tax rate - - -Net Deferred Tax Asset (Liabilities) as on year-end of Asar 2078 - - 427,337Deferred Tax (Asset)/ Liabilities as on Shrawan 01 Shrawan 2077 - - 302,957Origination/(Reversal) during the year - - 124,380Deferred Tax (expense) income recognized in profit or loss - - (160,187)Deferred Tax (expense) income recognized in OCI - - 35,806Deferred Tax (expense) income recognized directly in Equity - - -

Particulars Current Year Previous YearDeposits from Customer 164,850,500 128,740,771Deposits from Bank & FIs 4,876,287 7,785,249Total 169,726,787 136,526,020

Particulars Current Year Previous YearCurrent Deposits 17,463,672 12,922,338Saving Deposits 66,209,142 49,218,810Fixed Deposits 69,045,780 55,234,615Call Deposits 10,513,146 9,896,283Other Deposits 1,618,760 1,468,725

164,850,500 128,740,771


Debt Securities IssuedThis presents debenture issued by the Bank under this line item. These are classified as financial liabilities mea-sured at amortized cost.Details of Debt Securities issued are:

Subordinated LiabilitiesThese comprise of liabilities subordinated, at the event of winding up, to the claims of depositors, debt secu-rities issued and other creditors. Items eligible for presentation under this line item include redeemablepreference share, subordinated notes issued, borrowings etc. These are subject to the same accounting poli-cies applied to financial liabilities measured at amortized cost. The Group does not have any subordinatedliabilities at the reporting date.

The bank does not have any subordinated liabilities.

3.12 ProvisionsA provision is recognized if, as a result of a past event, the Entity has a present legal or constructiveobligation that can be estimated reliably, and it is probable that an outflow of economic benefits will berequired to settle the obligation. The amount recognized is the best estimate of the consideration re-quired to settle the present obligation at the reporting date, taking in to account the risks and uncertain-ties surrounding the obligation at that date. A provision for onerous contracts is recognized when theexpected benefits to be derived by the Bank from a contract are lower than the unavoidable cost ofmeeting its obligations under the contract. The provision is measured as the present value of the lower ofthe expected cost of terminating the contract and the expected net cost of continuing with the contract.

Provision are not recognized for future operating losses.

The provisions and its movement are reported under schedule 4.22. The contingent liabilities & commit-ments are reported under schedule 4.28.

3.13 Revenue RecognitionInterest IncomeInterest Income is recognized on accrual basis using the effective interest rate method for all financialassets measured at amortized cost, interest bearing financial asset designated at fair value through profitor loss or classified as available for sale. EIR is the rate that exactly discounts estimated future cashpayments or receipts through the expected life of the financial instrument or a shorter period, whereappropriate, to the net carrying amount of the financial asset or financial liability.

In-case a financial asset has been impaired the bank reduces the carrying amount of the asset to itsestimated recoverable amount using the effective interest rate of the instrument and continues unwind-ing of the discount rate as interest income.

S.N. Name Amount (NPR) Period Interest Interest Allotment Maturity1 10.25% Prabhu Bank 1,000,000,000 10 years 10.25% p.a. Half Yearly 26-07-2076 25-07-2086

Debenture - 20862 10.00% Prabhu Bank 2,000,000,000 8 years 10.00% p.a. Qsy 28-05-2077 27-05-2085

Debenture - 20843 8.5% Prabhu Bank 2,650,000,000 10 years 8.50% p.a. Quarterly 31-02-2078 30-02-2088

Debenture - 2087


Moreover, Bank has followed guidelines issued by Nepal Rastra Bank for suspension and/or cessation toaccrue of interest income, wherever applicable.

The amount accrued till year end which has been recovered from customer after ashad end 2078amounting to Rs 291,736,509 has been adjusted in statement of distributable profit and loss.

Bank has capitalized interest income on the priority sector project loans to the extent of NPR 208.14million. Approval of interest capitalization has been duly obtained from Nepal Rastra Bank.

Fee and Commission IncomeFee income is earned for diverse ranges of services provided by the bank to its customers. Fee income arises on theexecution of a significant act completed or from provision of services like asset management, portfolio manage-ment, management advisory and service fees etc. The fees and commission income that are integral to the effec-tive interest rate on the financial assets are included in the measurement of the effective interest rate and shall notbe recognized as income, however immaterial amount has been recognized in profit or loss account as income asper carve-outs for Banks and Financial Institutions issued by the Institute of Chartered Accountants of Nepal.

Dividend IncomeDividend income is recognized in profit or loss on an accrual basis when the Entity’s right to receive the dividend isestablished. Dividends are presented in net trading income or other operating income based on the underlyingclassification of the equity investment.

Net Trading IncomeTrading income comprises gains less losses relating to trading assets and liabilities, and includes all realized inter-est; dividend and foreign exchange differences as well as unrealized changes in fair value of trading assets andliabilities shall be presented under this account head. The term ‘Trading’, in the context of financial instruments, isdefined as active and frequent buying and selling of financial instruments with the objective of generating a profitfrom short-term fluctuations in price or dealer’s margin. Gains and losses on trading instruments are recognised inthe income statement on a mark-to-market basis and not on a cash basis.

Net Income from Other Financial Instrument at Fair Value through Profit or Loss

At initial recognition, the bank may choose to designate certain financial assets and liabilities as being held at fairvalue through profit or loss (the fair value option). Realised and unrealised gains and losses on these instrumentsare reported through net trading income.

Trading assets such as equity shares and mutual fund are recognized at fair value through profit or loss. No otherfinancial instruments are designated at fair value through profit or loss. The bank has no income under the headingnet income from other financial instrument at fair value through profit or loss.

3.14 Interest ExpenseInterest expense has been recognized in the accrual basis using the effective interest rate for financialliabilities measured at amortized cost. EIR is the rate that exactly discounts estimated future payment orreceipts through the expected life of the financial instrument or a shorter period where appropriated tothe net carrying amount of the financial asset or the financial liability.

3.15 Employee BenefitsEmployee benefits include all forms of consideration given by an entity in exchange for service renderedby employees of for the termination of employment.


Defined Contribution PlanA defined contribution plan is a post-employment plan under which an entity pays fixed contributions into aseparate entity and will have no legal or constructive obligation to pay a further amount. Obligations for contribu-tions to defined contribution plans are recognised as expense in the profit or loss as and when they are due.

The Bank operates a defined contribution plans as provident fund contribution of its employees and definedbenefit plans for the Gratuity and leave payment requirement under its staff rules.

Defined Benefit PlanA defined benefit plan is a post-employment benefit plan other than a defined contribution plan.

Gratuity is a Defined Benefit Plan. The Entity annually measures the value of the promised retirement benefits forgratuity, which is a Defined Benefit Plan. Actuarial Valuation of Defined Benefit Plan has been carried out as per therequirement of NAS 19 – Employee Benefits.

Gain or loss arising as a result of changes in assumptions is recognized in other comprehensive income (OCI) in theperiod in which it arises.

In case of staff home loans provided under Staff Bylaws of the Bank under Insurance-Tied up Scheme, revenue hasbeen calculated based on the estimated bonus rates (compounded by savings interest rate) provided by the insur-ance companies, which is 6.5% simple interest return for the Bank after reimbursing the half of the return to therespective staff. Bank has the policy to reimburse the half of the bonus received from insurance company at the endof the insurance term to the respective staff.

3.16 LeasesLease is a contract in which one party provides an asset to the other party for some consideration usuallya periodic payment. Lease can be either financial lease or operating lease. In Financial lease the lesseenot only has the operating control over the asset but assumes the economic risk and return from the asset.While in operating lease the contract only allows the use of the asset.

The bank doesn’t hold any financial lease.

Operating leases are not recognised on the Statement of Financial Position. Bank has recognized operat-ing lease expense on Straight Line Method as per requirement of NFRS.

3.17 Foreign Currency TranslationForeign currency transactions are those conducted in a currency other than the functional currency of thebank. The functional currency is the currency of the primary economic environment in which an entityoperates. Transactions in foreign currencies are translated into the respective functional currency ofEntity at the spot exchange rates at the date of the transactions.

Monetary assets and liabilities denominated in foreign currencies at the reporting date are translatedinto the functional currency at the spot exchange rate (Closing rate) at that date. The foreign currency gainor loss on monetary items is the difference between the amortized cost in the functional currency at thebeginning of the year, adjusted for effective interest and payments during the year, and the amortizedcost in the foreign currency translated at the spot exchange rate at the end of the year.

Non-monetary assets and liabilities that are measured at fair value in a foreign currency are translated into thefunctional currency at the spot exchange rate at the date on which the fair value is determined. Non-monetaryitems that are measured based on historical cost in a foreign currency are translated using the spot exchange rate atthe date of the transaction.


Foreign currency differences arising on translation are recognised in profit or loss.

Foreign currency translation gain/loss is presented under schedule 4.34 other operating income. 25% of suchrevaluation gain, if any is transferred to foreign exchange fluctuation fund as per the requirement of NRBdirective/ BAFIA 2073.

During the current year, there was a gain of NPR 23,108,583.

3.18 Financial Guarantee and Loan CommitmentFinancial guarantee are bond undertaken by the bank that requires the bank to reimburse the beneficiaryof the bond in case the applicant of the bond fails to fulfil their commitments. Loan commitments arecommitments by the bank to provide credit under pre-specified terms and conditions in the future.Financial guarantee are recognized as contingent liability and are continuously assessed if any actualfinancial obligation exists.

Details of Loan Commitments are disclosed in Sch. 4.28.

3.19 Share Capital and ReservesFinancial Instrument issued are classified as equity if that interest gives the holder an evidence of re-sidual asset in the entity after deducting all of its liabilities and there exists no contractual obligation totransfer cash or other financial instrument.

General reserveThis is a statutory reserve and is a compliance requirement of NRB directive no. 4/75 and stipulations of BAFIA. TheBank is required to appropriate a minimum 20% of current year’s net profit into this heading each year until itbecomes double of paid up capital and then after a minimum 10% of profit each year. This reserve is not available fordistribution to shareholders in any form and requires specific approval of the central bank for any transfers fromthis heading. The Bank has consistently appropriated the required amount from each year’s profit into this heading.There is no such statutory requirement for the Subsidiary.

Movement in the General Reserve during the Fiscal Year:

Exchange equalization reserveThis is a statutory reserve and is a compliance requirement of NRB directive no. 4/75 and stipulations of BAFIA. TheBank is required to appropriate 25% of current year’s total revaluation gain (except gain from revaluation of IndianCurrency) into this heading. The Bank has consistently appropriated the required amount from each year’s profitinto this heading. There is no such statutory requirement for the Subsidiary. Details of movement in the Exchangeequalization reserves are provided in 3.17 above.

Particulars Amount in '000Opening Balance as on 1st Shrawan, 2077 1,983,739Transfer from Retained Earnings (20% of Net Profit) 344,175Less: Transfer to Retained EarningsClosing Balance as on 31st Ashadh, 2078 2,327,914


Movement in the Exchange Equalization Reserve during the Fiscal Year:

Fair value reserveThis is a non-statutory reserve and is a requirement in the application of accounting policy for financial assets. NFRS9 requires that cumulative net change in the fair value of financial assets measured at FVTOCI is recognized underfair value reserve heading until the fair valued asset is de-recognized. Any realized fair value changes upon disposalof the re-valued asset is reclassified from this reserve heading to retained earnings. The Group has complied withthis accounting policy application.

Movement in the Fair Value Reserve during the Fiscal Year:

Asset revaluation reserveThis is a non-statutory reserve and is a requirement in the application of accounting policy for non-financial assetssuch as property, equipment, investment property and intangible assets that are measured following a re-valua-tion model. Revaluation reserves often serve as a cushion against unexpected losses but may not be fully availableto absorb unexpected losses due to the subsequent deterioration in market values and tax consequences of revalu-ation. The Group does not have any amount to present under asset revaluation reserve.

Capital reserveThis is a non-statutory reserve and represents the amount of all capital nature reserves such as the amounts arisingfrom share forfeiture, capital grants and capital reserve arising out of business combinations. Funds in this reserveare not available for distribution of cash dividend but can be capitalized by issuing bonus shares upon obtainingprior approval from the central bank.

Corporate social responsibility fundThis is a statutory reserve and is a compliance requirement of NRB Directive No. 6. The Bank is required to appropri-ate an amount equivalent to 1% of net profit into this fund annually. The fund is created towards funding the Bank’scorporate social responsibility expenditure during the subsequent year. Balance in this fund is directly reclassifiedto retained earnings in the subsequent year to the extent of payments made under corporate social responsibilityactivities. There is no such statutory requirement for the Subsidiary.

Particulars Amount in '000Opening Balance as on 1st Shrawan, 2077 3,534Transfer from Retained Earnings (25% of Revaluation Gain) 5,777Less: Transfer to Retained EarningsClosing Balance as on 31st Ashadh, 2078 9,312

Particulars Amount in '000Opening Balance as on 1st Shrawan, 2077 316,992Transfer from OCI (after tax increment in fair value) 233,907Less: Transfer from the Reserve (134,502)Closing Balance as on 31st Ashadh, 2078 416,396


Movement in the CSR Fund during the year:

Investment adjustment reserveThis is a statutory reserve heading and is a compliance requirement of NRB directive no. 4/075 and 8/075. The Bank isrequired to maintain balance in this reserve heading which is calculated at fixed percentages of the cost of equityinvestments that are not held for trading. Changes in this reserve requirement are reclassified to retained earnings.The Bank has consistently appropriated the required amount from each year’s profit into this heading. There is nosuch statutory requirement for the Subsidiary.

Movement in the Investment Adjustment Reserve during the Fiscal Year:

Actuarial gain / loss reserveThis is a non-statutory reserve and is a requirement in the application of accounting policy for employee benefits.NAS 19 requires that actuarial gain or loss resultant of the change in actuarial assumptions used to value definedbenefit obligations be presented under this reserve heading. Any change in this reserve heading is recognizedthrough other comprehensive income and is not an appropriation of net profit. The Group has complied with thisaccounting policy application.

Movement in the Actuarial Gain/ Loss Reserve during the Fiscal Year:

Regulatory reserveThis is a statutory reserve and is a requirement in the application of accounting policy as prescribed in NRB directiveno. 4/075. In the transition to NFRS from previous GAAP the Bank is required to reclassify all amounts that areresultant of re-measurement adjustments and that are recognized in retained earnings into this reserve heading.The amount reclassified to this reserve includes re-measurement adjustments such as interest income recognizedagainst interest receivables, difference in loan loss provision as per NRB directive and impairment on loan andadvance as per NFRS, amount equals to deferred tax assets, actual loss recognized in other comprehensive income,amount of goodwill recognized under NFRS, etc. Balance in this reserve is not regarded as free for distribution ofdividend. The Bank has complied with this regulatory requirement. There is no such statutory requirement for theSubsidiary.

Particulars Amount in '000Opening CSR Fund 26,628Transfer to the CSR Fund (1% of Net Profit) 17,209Less: Contribution from CSR Fund (26,628)Closing CSR Fund 17,209

Particulars Amount in '000Opening Balance as on 1st Shrawan, 2077 760Transfer from Retained Earnings 1,140Less: Transfer to Retained EarningsClosing Balance as on 31st Ashadh, 2078 1,900

Particulars Amount in '000Opening Balance as on 1st Shrawan, 2077 (278,446)Actuarial Profit during the year (after Tax)Less: Actuarial Loss during the year (after Tax) (150,358)Closing Balance as on 31st Ashadh, 2078 (428,805)


Movement in the Regulatory Reserve during the Fiscal Years from 2074/75 to 2077/78 are shown in the followingtable (Amount in’ 000):

Details of the headings on the above table:a. Interest Receivableb. Short Loan Loss Provisionc. Short Provision on NBAd. Deferred Tax Assetse. Goodwillf. Gain on Bargain Purchaseg. Actuarial Losses Recognizedh. Other

Other reserve fundEmployees training and capacity development fundThis is a statutory reserve and is a compliance requirement of NRB circular 6/075. The Bank is required to incurexpenses towards employee training and development for an amount that is equivalent to at least 3% of thepreceding year’s total personnel expenses. Any shortfall amount in meeting this mandatory expense requirementin the current year will have to be transferred to this reserve fund through appropriation of net profit and theamount shall accumulate in the fund available for related expenses in the subsequent year. Balance in this fund isdirectly reclassified to retained earnings in the subsequent year to the extent of expenses made for employeestraining related activities.

There is no movement in this fund during the year as Nepal Rastra Bank has pronounced that the provision ofmandatory transfer shall not be mandatory this year because of adverse situation caused by Covid-19 pandemic.

FY a b c d e f g h Total2074/75 833,394 - 464,795 - - - 179,827 - 1,478,0162075/76 (177,534) - (188,360) 261,996 - - (10,859) - (114,756)2076/77 214,268 - 46,381 40,961 - - 109,479 - 411,0882077/78 (153,467) - (102,929) 124,380 - - 150,358 - 18,342Total 716,661 - 219,887 427,337 - - 428,805 - 1,792,690


Equity Share Capital – over the year’s movementsPaid up share capital of the Bank has moved over the years as follows:

Financial Raised Cumulative RemarksYear Capital Capital2058/59 30 Mn. 30 Mn. Initial Paid up Capital

2060/61 20 Mn. 50 Mn. Capital raised by Initial Public Offer (IPO)

2062/63 50 Mn. 100 Mn. Capital raised by Issuance of 1:1Right (1st Right Share)

2063/64 100 Mn. 200 Mn. Capital raised by Issuance of 1:1Right (2nd Right Share)

2064/65 600 Mn. 800 Mn. Capital raised by Issuance of 1:3Right (3rd Right Share)

2065/66 1,200 Mn. 2000 Mn. Capital raised by Issuance of 1:1.5Right share (4th Right Share)

2071/72 1,208.89 Mn. 3208.89 Mn. Merger with PBBL, GDBL and ZFL (Details following :)

2072/73 2,000 Mn. 5208.89 Mn. Merger with GBNL

2072/73 30.74 Mn. 5239.63 Mn. Acquisition of Nepal Development Bank Ltd. (in liquidation)

2072/73 641.78 Mn. 5,881.41 Mn. Capital raised by Issuance of 5:1 Right Share

2073/74 2,352.56 Mn. 8,233.97 Mn. Capital raised by Issuance of 10:4 Right Share

2075/76 658.72 Mn. 8,892.69 Mn. Capital raised by Issuance of 8% Bonus Shares

2076/77 1,422.82 Mn. 10,315.51 Mn. Capital raised by Issuance of 16% Bonus Shares

2077/78 1,031.55 Mn. 11,347.06 Mn. Capital raised by Issuance of 10% Bonus Shares


Proposed Distributions (Dividends and Bonus Shares)The Board has recommended 12% as bonus shares amounting to Rs. 1,361,646,876 and 0.63% as cash dividend for taxpurpose amounting to Rs. 71,665,625 for the reported year, 2020-21. This proposal of the Board of Directors issubject to the ratification by the Annual General meeting of the Shareholders. The proposed distribution shall berecognised in equity in the period in which they are paid.

3.20 Earnings per Share including DilutedEarnings per share (EPS) is the portion of the company profit allocated to each outstanding share of thecommon stock. Diluted earnings per share is the calculation of the EPS if all convertible securities wereexercised. Bank has fully followed NAS 33 Earnings per Share for the calculation of EPS.

Basic earnings per share is calculated by dividing the net profit for the year attributable to equity holdersof the parent by the weighted average number of ordinary shares outstanding during the year, as per theNAS 33 - Earnings per Share. Previous years’ Basic and Diluted EPS has been adjusted retrospectively dueto issue of 16% bonus shares during the current year, as per NAS 33.

List of Shareholders holding more than 0.5% shares of the Bank are as follows:

1 Prabhu Group Pvt. Ltd 4,654,066 944,521 5,598,587 4.93%2 Gaurav Agrawal 4,850,191 52,963 4,903,153 4.32%3 Employees Provident Fund 4,266,000 237,549 4,503,550 3.97%4 Nepal Investment Pvt Ltd 3,753,864 36,000 3,789,865 3.34%5 Ambika Sharma Lamichhane 960,711 220,783 1,181,495 1.04%6 Sudeep Acharya 1,104,537 72,104 1,176,641 1.04%7 Rajendra Bhattachan 1,133,037 - 1,133,037 1.00%8 Swarup Gurung 679,054 441,413 1,120,467 0.99%9 Shiva Kumar Shrestha 937,885 100,001 1,037,886 0.91%10 Shivam Cements Limited 1,000,000 - 1,000,000 0.88%11 Sun Nepal Life Insurance Company Ltd. 990,000 - 990,000 0.87%12 Sailesh Shrestha 969,701 - 969,701 0.85%13 Pawan Kumar Agrawal 603,828 215,084 818,912 0.72%14 Nepal Life Insurance Company Ltd - 636,731 636,731 0.56%15 Manoj Rathi 617,861 - 617,861 0.54%16 Mijas Bhattachan 615,031 576 615,607 0.54%17 Shikshya Bhattachan 615,113 400 615,513 0.54%18 Sachi Bhattachan 600,377 1,000 601,377 0.53%19 Dhruba Chandra Dhital 597,812 - 597,812 0.53%

Total 28,949,070 2,959,126 31,908,196 28.12%

S.N. Shareholders Name Promoter Share( No. of Share)

Public Share( No. of Share) Total no. of share Share Holding %

2021 2020Profit Attributable to ordinary Shareholders 1,720,874,849 1,194,203,890Weighted average number of Ordinary Shares 113,470,573 103,155,066Basic Earnings per Ordinary Share (Rs.) 15.17 11.58


The calculation of Diluted Earnings Per Share as at reporting date was based on the profit attributable toequity holders of the Bank by the weighted average number of ordinary shares outstanding during theyear, after adjustment for the effects of all potentially dilutive weighted average number of ordinaryshares.

3.21 Segment Reporting It has atleast 10% of the revenues, 10% of the profit or loss, or 10% of the combined assets of the

entity.

Segment can be catagorised either on the basis of geographic segment or business segment. The bank hascatagorised it's segment on the basis of functions and services provided to the customers. Segment as-sets, segment liabilities, total revenue, total expenses and operating profit are disclosed. Branches of thebank are classified under the regional operating structure for monitoring and supervision. The transactionbetween the branches are charge at transport price decided by Assets Liability Management Committeeof the bank. The disclosure has been prepare in accordance with requirement of NFRS.

Weighted average number 2021 2020of Ordinary Shares Outstanding Weighted Outstanding Weighted

Average AverageWeighted average number ofordinary shares for Basic EPS Number of Shares held as at 1st Shrawan 2077 103,155,066 103,155,066 88,926,747 88,926,747 Add: Share Issue During The Year 40 40 Add: Bonus Shares Issued 10,315,507 10,315,507 14,228,280 14,228,280 Add: Issue For Merger Number of Shares held as at Ashadh 31 2078 113,470,573 113,470,573 103,155,066 103,155,066


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5. Disclosures & Additional Information5.1 Risk management

Risk is inevitable naturally for the banking business and because of that profit and prestige are the indeedreward for the risk management. Prabhu Bank clearly understands that excessive or poorly managed risk,side by side, taking the risk beyond its risk capacity, can lead both financial and non-financial losses. Risktaking attitude can be considered logical only when the risks are understandable, measurable, and con-trollable and are within the Bank's risk capacity. Sound risk management system in doing business en-ables the Bank to take risks in systematic manner by understanding the risk capacity, setting the riskappetite and risk tolerance.

Given the ground, Prabhu Bank, in line with Nepal Rastra Bank's Directives /guideline paper and its ownRisk Management Policy, is moving ahead with a formation of comprehensive mechanism to identify,assess, measure, monitor and control of all types of risks. The Bank's current risk management structuralframework is as follows:

Board ofDirectors

Risk ManagmentCommittee

Chief ExecutiveOfficer

AuditComittee

AMLCommittee

Integrated RiskManagement

Department/CRO

ALCO (Assets &Liabilities Manage-ment Committee)

InternalAudit

Compliance/ AMLDepartment

CreditRisk Unit

Operation RiskUnit /ISO

Market & OtherRisk Unit


Thus, with the objective to move ahead prudently, risk management approaches as briefed below is adopted bythe Bank.

Credit Risk: Credit Risk is the possible losses from the non-payment of interest and /or principal by the Bank'sborrowers or debtors as per the agreed terms of credit sanction. In order to ensure sound credit risk managementsystem, credit risk management responsibilities are shared to three distinct functions, namely relationship man-agement, credit risk assessment and credit administration. There has been clear demarcation on the roles andresponsibilities of the three functions.

Besides to analysis of trend and assess the exposure impacts, credit risk unit ensures credit policy, proceduralmanuals and other required activities to develop risk management culture throughout the Bank.

The following table shows the risk concentration of Loans & Advances by Industry:

Operational Risk: Operational risk is the risk of loss resulting from technology, inadequacy of internal procedure,breach of laid down procedures, incapable people and failure of system or adverse external disasters. Prabhu Bankaims to minimize the frequency and impact of unexpected operational loss by ensuring well defined operationalmanuals and guidelines covering each type of activities, train the people to ensure smooth delivery of service,check and balance of authority delegation, comprehensive internal audit and follow up on audit remarks andbusiness continuity plan for possible external disasters.

In order to manage the operation risk, Operation Risk unit remains vigilant for the monitoring operational activitiesthroughout the Bank. In addition to making the Bank enable for required policy and procedural mechanism, itcollects operational incidents taken place in the Bank and external relevant information and submits reports toRisk Mgmt. Committee as well Operation Risk Management Committee with the recommendation of requiredremedies that are advised to the Bank Management for necessary execution.

Market, Liquidity & Other Risk: Market risk is the possible losses resulting from the change in interest rate, foreigncurrency exchange rates or price of commodity or investments. Market risks are arisen from rapidly changingexternal factors, thus highly sensitive in banking business. The Bank has Market Risk unit which is independentfrom Treasury Dealer and Treasury Back Office. It monitors day to day activities and decisions related to treasuryand reviews /analyses the trend of liquidity, interest rate and FCY exchange rate and assesses the exposure'simpacts. Adequate system for monitoring and reporting the risk exposures and assessing how the bank's changingrisk profile affects the need for capital had been established.

In addition, liquid assets are maintained in relation to cash flows to provide further sources of funding in the eventof a crisis by carefully preparing and reporting the Structural Liquidity Position, gap analysis and stress test on

Loans & Advances 19,978,514 22,035,142 31,730,275 16,233,863 52,279,090 142,256,884

-Mid July 2021*

Loans & Advances 13,501,585 22,992,447 31,551,293 14,488,989 20,599,966 103,134,280

-Mid July 2020*

Banks, Agriculture,Financial Tourism

Particulars Manufacturing & & Construction Others TotalBusiness TradingServices

NPR in Thousand


regular time interval which are further presented in ALCO (Asset Liability Management Committee) for appropriatedecision taking and future strategy setting.

The table below summarises the maturity profile of the undiscounted cash flows of the Bank's financial assets andliabilities as at Ashadh 31, 2076. Repayments which are subject to notice are treated as if notice were to be givenimmediately. However, the Bank expects that many customers will not request repayment on the earliest date itcould be required to pay and the table does not reflect the expected cash flows indicated by its deposit retentionhistory.

Financial instruments are recorded at fair value. The following is a description of how fair values are determined forfinancial instruments that are recorded at fair value using valuation techniques. These incorporate the bank'sestimate of assumptions that a market participant would make when valuing the instruments.

Financial Assets

Cash & Cash Equivalents 4,226,343 4,145,560 - - 8,371,903

Due From Bank 8,495,958 595,750 8,041,221 - 17,132,929

Derivative Financial Instruments - 6,116,144 - - 6,116,144

Loan & Advance 29,580,383 37,159,529 75,740,312 142,480,224

Investment Securities - - 30,330,769 3,025,730 33,356,499

Investment in Subsidiaries - - - 524,229 524,229

Total undiscounted Assets 12,722,301 40,437,837 75,531,518 79,290,271 207,981,927

Financial Liabilities

Due to Banks 714,900 4,876,287 5,788,985 5,472,528 16,852,699

Due to Customers 9,920,544 35,364,325 55,346,088 64,219,544 164,850,500

Debts Issued & Other - - - 5,637,074 5,637,074 Borrowed Funds

Unclaimed Dividend - - - -

Total Undiscounted Liabilities 10,635,444 40,240,612 61,135,072 75,329,145 187,340,274

Net Financial 2,086,857 197,225 14,396,446 3,961,126 20,641,654 Assets/(Liabilities)

Particulars On Up to 3 to 12 More than Total Demand 3 months months 1 years

NPR in '000


For all financial instruments where fair values are determined by referring to externally quoted prices or observ-able pricing inputs to models, independent price determination or validation is obtained. In an inactive market,direct observation of a traded price may not be possible. In these circumstances, the Bank uses alternative marketinformation to validate the financial instrument's fair value, with greater weight given to information that is con-sidered to be more relevant and reliable. Financials assets measured at fair value (either through PL or OCI),primarily consisting of quoted equities and Quoted Mutual Fund units, are valued using the quoted market price inactive markets as at the reporting date. If unquoted, those are carried at cost.

Financial investments - Measured through OCIFinancials assets measured through OCI, primarily consist of quoted equities and Quoted Mutual Fund units arevalued using the quoted market price i n active markets as at the reporting date. For unquoted securities those arecarried at cost.

Besides to above, a full-fledged Compliance Department is formed headed by Head - Compliance under directsupervision of Chief Executive Officer to ensure compliance of regulatory requirements and internal policies.Likewise, audit function is also independent and Internal Audit Department ensures in development of internalprocedures and checks and control system /procedures and reports to Board level Audit Committee.

5.2 Capital ManagementBank has rolled out its ICAAP Policy, 2015 amended in 2017 with the following fundamental purposes:

Development of policy, practice, processes, system and plan to meet the regulatory and economiccapital under the Pillar 2 of the Basel II Capital Accord.

Report the Board about the ongoing assessment of the bank's risk profile, mitigation mechanismsbeing applied and estimated future capital requirements of the bank.

Communicate and justify the regulatory authority about the procedure and methodology adoptedfor ICAAP based on present and future risk profile of the bank.

Ensuring that management exercises sound judgment and set aside adequate capital for materialrisks in accordance with the overall risk.

As per ICAAP Policy, 2015, amended in 2017, tolerable risk appetite of the Bank shall be as follows:

Standard Risk appetite under Credit Risk, Operation Risk, Market Risk, supervisory adjustment and Other Risk areset at 80%, 4.00%, 0.20%, 4% and 0.05% of total capital fund respectively. Meanwhile, Maximum tolerable risk underCredit Risk, Operation Risk, Market Risk, supervisory adjustment and Other Risk are set at 82%, 4.20%, 0.35%, 4.25%and 0.10% total capital fund respectively.

Credit Risk 80.00% to 82.00%

Operation Risk 4.00% to 4.20%

Market Risk 0.20% to 0.35%

Supervisory Adjustments 4.00% to 4.25%

Other Risk 0.05% to 0.10%

Risk Appetite LevelRisk Category

Economic Capital Allocation Low Medium High


In order to comply with prudential floor prescribed by NRB, the Bank has computed and reported the capitaladequacy position as per Basel III norms.

1 Capital Structure and Capital Adequacy:

1.1 Tier I Capital and Breakdown of its Components:

SN Particular Amount In '000a Paid Up Equity Share Capital 11,347,057b Share Premium -c Statutory General Reserves 2,327,914d Retained Earnings 1,599,390e Unaudited current year cumulative profit -f Other Reserves -

Sub-total 15,274,361g Less: Fictitious Assets -h Less: Investment in subsidiaries 524,229i Less: Deferred Tax Assets -

Total Tier I Capital 14,750,132

1.2 Tier II Capital and Breakdown of its Components:

SN Particular Amount In '000a General loan loss provision 2,199,356b Exchange Equalization Reserve 9,312c Investment Adjustment Reserve 1,900d Debt Securities Issued 5,637,074

Total Tier II Capital 7,847,641

1.4 Deduction from Tier I

SN Particular Amount In '000a Fictitious Assets -b Investment in subsidiaries 524,229c Deferred Tax Assets -

Total 524,229

1.3 The bank has not issued any Subordinated Term Debt instrument.

1.5 Qualifying Capital

SN Particular Amount In '000a Core Capital (Tier I) 14,750,132b Supplementary Capital (Tier II) 7,847,641

Total Capital Fund (Tier I and Tier II) 22,597,773


2.1 Risk weighted exposures under each 11 categories of Credit Risk:

SN Particular Amount In '000a Claims on government and central bankb Claims on other official entitiesc Claims on banks 2,952,199d Claims on corporate and securities firms 89,851,937e Claims on regulatory retail Portfolio 18,418,613f Claims secured by residential properties 6,319,309g Claims secured by commercial real estate 3,443,177h Past due claims 1,314,650i High risk claims 5,037,002j Other Assets 11,236,327k Off Balance - sheet items 20,455,842

Total Risk Weighted Exposures 159,029,056

2 Risk Exposures:

2.2 Risk weighted exposures for Credit Risk, Market Risk and Operational Risk:

SN Particular Amount In '000a Risk Weighted Exposure for Credit Risk 159,029,056b Risk Weighted Exposure for Operational Risk 6,765,818c Risk Weighted Exposure for Market Risk 145,438

Adjustments under Pillar-IIAdd: 3% of the Gross Revenue for operational risk 1,648,079Add:1% of the total deposit due to in sufficient Liquid Assets(6.4a 6)Add: 3% of Overall Risk Weighted Exposure as per Supervisory Adjustment 4,978,209Total Risk Weighted Exposures 172,566,601

2.3 Capital Adequacy Calculation Table:

SN Particular Amount In '000a Risk Weighted Exposure for Credit Risk 159,029,056b Risk Weighted Exposure for Operational Risk 6,765,818c Risk Weighted Exposure for Market Risk 145,438

Adjustments under Pillar-IIAdd: 3% of the Gross Revenue for operational risk 1,648,079Add:1% of the total deposit due to in sufficient Liquid Assets(6.4a 6)Add: 3% of the Risk Weighted Exposure as per Supervisory Adjustment 4,978,209Total Core Capital to Total Risk Weighted Exposure 8.55%Total Capital Fund to Total Risk Weighted Exposure 13.10%


3 Non-Performing Assets

3.2 Non-Performing Assets Ratios

SN Particular Percentagea Gross NPA to Gross Loan & Advances 1.68%b Net NPA to Net Advances 0.66%

3.1 Statement of Non-Performing Assets (Gross and Net)

SN Particular Amount (NPR) Provision Net NPAa Restructuredb Sub-standard 787,086 195,942 591,144c Doubtful 648,334 322,592 325,742d Loss 950,851 950,528 323

Total 2,386,271 1,469,062 917,209

3.3 Movement of Non-Performing Assets

SN Particular This Year Previous Year Movementa Restructured 71,157 (71,157)b Sub-standard 787,086 590,787 196,300c Doubtful 648,334 1,411,874 (763,540)d Loss 950,851 1,178,673 (227,822)

Total 2,386,271 3,252,491 (866,219)Non-Performing Assets (%) 1.68% 3.15% -1.48%

SN Particular Amount In '000a Write off Loans during the Year 119,893b Write off Interest during the Year 74,469

4 Write off of Loans and Interest in the quarter

5 Movement of Loan Loss Provision and Interest Suspense

SN Particular This Year Previous Year Movementa Loan Loss Provision 3,668,418 3,552,449 115,969b Interest Suspense 46,080 179,304 (133,224)

Amnt In '000

Amnt In '000

Amnt In '000


5.1 Classification of financial assets and financial liabilitiesDetails on classification of financial assets and financial liabilities and their measurement have beenpresented in point no. 3.4 above.

5.2 Operating Segment Information1. Bank has identified its four segments (Treasury & Remittance, ADC, Trade operations and Banking)

based on the business activities.

2. The segmental information about Profit/ Loss, Assets & Liabilities etc. are presented below:

3. Measurement of segment profit/ loss, assets and liabilities:· Bank has used Fund Transfer Pricing (FTP) method to recognize income/ expense for any transaction

between reportable segments.· Reportable segments’ profit or loss has been computed on the same basis for that of entity’s profit or loss.· Reportable segments’ assets or liabilities have been measured on the same basis for that of entity’s profit

or loss.

4. Reconciliation of reportable segment revenues, profit or loss, assets and liabilities:

Total revenue for Reportable Segments 14,757,434Other RevenuesElimination of intersegment revenuesEntity's revenues 14,757,434

Revenue NPR in ‘000’

(a) Revenue from external customers 2,158,780 193,160 521,752 11,883,743 14,757,434(b) Intersegment revenues (1,373,539) (39,552) 113,989 1,299,102 -(c) Net Revenue 785,241 153,608 635,741 13,182,844 14,757,434(d) Interest Revenue 1,277,226 - - 11,622,050 12,899,275(e) Interest Expense 117,811 - - 7,758,160 7,875,971(f) Net interest revenue (b) 1,159,415 - - 3,863,890 5,023,305(g) Depreciation and Amortization 9,006 12,008 3,002 276,192 300,208(h) Segment profit/(loss) 388,109 55,915 626,760 1,385,224 2,456,009(i) Entity's interest in the profit or loss - - - - -

of associates accounted forusing equity method

(j) Other material non-cash items: - - - - -(k) Impairment of assets - - - 115,969 115,969(l) Segment assets 63,983,949 639,684 73,527 150,816,370 215,513,530(m) Segment liabilities 19,268,089 74,656 1,701,944 177,357,569 198,402,257

AlternateDeliveryChannel

Treasury (Card && Internet Trade

Particulars Remittance Banking) Operations Banking Total

NPR in ‘000’


Total profit or loss for Reportable Segments 2,456,009Other Profit or LossElimination of intersegment profitUnallocated amounts:Entity's Profit 2,456,009

Profit or Loss

Total assets for Reportable Segments 215,513,530Other AssetsUnallocated AmountsEntity's Assets 215,513,530

Assets

Total liabilities for reportable segments 198,402,257Other LiabilitiesUnallocated AmountsEntity's Liabilities 198,402,257

Liabilities

5. Information about products and services:Revenue from each type of products and services:

Treasury & Remittance 2,158,780Alternate Delivery Channel 193,160Central Trade Operations 521,752Banking 11,883,743Total 14,757,434

6. Information about geographical areas:Revenue from each geographical areas:

a. Domestic 14,757,434Province-1 869,538Province-2 583,316Province-3 10,757,371Province-4 906,394Province-5 1,228,066Province-6 59,716Province-7 353,033b. ForeignTotal 14,757,434

7. Information about major customers:Revenue from any single customer does not amount to 10% or more of entity's revenue.

NPR in ‘000’

NPR in ‘000’

NPR in ‘000’

NPR in ‘000’

NPR in ‘000’


5.3 Share options and share based payment"Share options" is a contract that gives the holder the right, but not the obligation, to subscribe the bank'sshares at a fixed or determinable price for a specified period.

A share-based payment is a transaction in which the bank receives goods or services either as consider-ation for its equity instruments or by incurring liabilities for amounts based on the price of the bank'sshares or other equity instruments of the bank.

The bank does not have any share options contract and share based payment transactions for thereporting period.

5.4 Contingent liabilities and commitmentContingent liabilities: Where the Bank undertakes to make a payment on behalf of its customers forguarantees issued, such as for performance bonds or as irrevocable letters of credit as part of the Bank'stransaction banking business for which an obligation to make a payment has not arisen at the reportingdate, those are included in these financial statements as contingent liabilities.

Other contingent liabilities primarily include revocable letters of credit and bonds issued on behalf ofcustomers to customs, for bids or offers.

Commitments: Where the Bank has confirmed its intention to provide funds to a customer or on behalf ofa customer in the form of loans, overdrafts, future guarantees, whether cancellable or not, or letters ofcredit and the Bank has not made payments at the reporting date, those instruments are included in thesefinancial statement as commitments.

The Bank seeks to comply with all applicable laws and regulations, but may be subject to regulatoryactions and investigations, the outcome of which are generally difficult to predict and can be material tothe bank.

In addition to these matters, the Bank may receive legal claims against it in the normal course of business.The Bank considers none of these claims as material. Where appropriate, the bank recognises a provisionfor liabilities when it is probable that an outflow of economic resources embodying economic benefitswill be required and for which a reliable estimate can be made of the obligation(s).

Details relating to Contingent liabilities and commitment are depicted under schedule 4.28.

5.5 Related parties disclosuresThe Bank has carried out transactions in the ordinary course of business on an arm's length basis atcommercial rates with parties as per Nepal Accounting Standard - NAS 24- "Related Party Disclosures',except for the transactions that Key Management Personnel (KMPs) have availed under schemes uni-formly applicable to all staff at concessionary rates.

Parent and Ultimate Controlling Party:The Bank does not have an identifiable parent of its own.

Transactions with Key Management Personnel (KMPs):As per NAS -24- Related Party Disclosures, KMP are defined as those persons having authority and respon-sibility for planning, directing and controlling the activities of the entity.

Board of Directors and the members of top level Management are considered as KMP of the Bank.


Compensations of KMP:Compensation to Board of Directors:

2021 2020

Meeting Fees Paid 3,564 2,328Telephone/ Internet/ Newspaper Expenses Paid 822 732

4,386 3,060

Compensation to Other KMPs:

2021 2020

Short term employee benefits 32,496 33,044Employee Bonus 4,829 7,033Festival Allowance and payment against annual leave 3,570 3,276

40,895 43,353Grand Total 76,290 74,886

Transaction with subsidiary M/s Prabhu Capital Ltd.

2021 2020

Interest Expenses 417 589Deposit Held 72,249 42,945RTS Fees and Operational Support Expenses 1,500 1,500Rent Income 2,764 2,764

Compensation to CEO:

2021 2020

Short term employee benefits 27,493 23,095Employee Bonus 4,165 4,870Festival Allowance and payment against annual leave 3,736 3,568

35,395 31,533

Transaction with subsidiary M/s Prabhu Stock Market Ltd.

2021 2020

Deposit Held 10 10

Amnt In '000

Amnt In '000

Amnt In '000

Amnt In '000

Amnt In '000


5.6 Merger and acquisitionNo such events occurred during the year.

5.7 Additional disclosures of non-consolidated entitiesThe bank has neither any investment in any entities which requires consolidation as per applicable NFRSnor any investment in associates which needs to be pooled in the financial statement of the bank. Exceptfor strategic investment in equity shares, the bank has no other equity investment.

5.8 Events after reporting date.Bank monitors and assesses events that may have potential impact to qualify as adjusting and / or non-adjusting events after the end of the reporting period based on NAS 10"Events after reporting periods".All adjusting events are adjusted in the books with additional disclosures and non-adjusting materialevents are disclosed in the notes with possible financial impact, to the extent ascertainable.

Explanatory NotesThere are no material events that have occurred subsequent to 15 July 2021 till the signing of this financialstatement on 9th November 2021.

5.9 Grant Received from Sakshyam:As per agreement with Sakshyam, NPR 5,073,953 received as Capital Grant during the Fiscal Year 2016/17against acquisition of Fixed Assets; which had been booked as "Deferred Grant Income" under OtherLiabilities. Amortization of NPR 457,385 has been booked as deferred grant income in the current year.Deferred Grant Income shall be proportionately recognized as income in Income Statement according tothe depreciation policy for the concerned Fixed Assets.

Particulars Loans and Advances Deposits and BorrowingsTotal Amount as on 15 July 2021 142,516,075 169,726,787Core Capital (last quarter) 14,750,132 14,750,132Highest Exposure to a Single Unit (including non-funded) 3,230,314 6,997,024Concentration of exposure to a single unit (of Core Capital) 21.90%Concentration of deposit from a single unit (of Total Deposit) 4.12%

NPR in ‘000’

5.11 Weighted Average Interest Spread:The weighted average interest spread rate is calculated considering interest income on loan on cash basisand investment in all securities.

Particulars FY 2077/78 FY 2076/77Average Rate of return from Advances 8.19 9.97Average cost of Deposits 4.54 5.32Net Interest Spread 3.65 4.65

Rate (%)

Transaction with Smart Choice Technology Ltd.

2021 2020

Sct Switch Charge 54 1,589

5.10 Summary of concentration of exposure:

Amnt In '000


S. N

1

2

3

4

5

6

7

8

9

10

11

Loan Type

Auto Loan

Credit Card Loan

Other Loan

Hire PurchaseLoanIR Loan

Demand Loan I

Demand Loan II

Overdraft Loan

Bridge Gap Loan

Term Loan

TOTAL

AmountWrite Off

738

47

6

665

27

24,577

33,461

25,146

30,000

5,223

119,892

Type of Se-curityVehicle

PG

PG

Vehicle

PG

Land &BuildingLand &BuildingLand &BuildingLand &BuildingLand &Building

Basis ofvaluation

NA

NA

NA

NA

NA

70:30

70:30

70:30

70:30

70:30

Loan approved byName/DesignationCredit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Initiations made forRecoveryFollow-up, notice, auction

Follow-up, notice, auction









5.12 Loan Write-off Details:Following is the list of loan written off during the current year:

5.13 Written off Loan Recovered:NPR 47,093,724 was recovered from written-off loan during the year. Details as follows:

1 46,670 13/09/2020 46,6702 18 09/12/2020 343 18 25/03/2021 664 2,404 13/04/2021 324

49,110 47,093

Amount Written off

Principal Interest OthersS.N.

Date ofrecovery

RecoveryAmount

NPR in '000

NPR in '000


Particulars

5.14 Disclosures on impact on Covid Related Relaxations and others:

Accrued Interest Received after Asadh end 2078 till 15 Bhadra 2078 11,107 291,736,509Additional 0.3% Loan Loss Provision created on Pass Loan Portfolio 24,821 371,833,804Extension of moratorium period of loan provided to Industry or 5 1,849,937,000Project under constructionRestructured/Rescheduled Loan with 5% Loan Loss Provision 488 3,445,247,825Enhancement of Working Capital Loan by 20% to COVID affected borrowers 238 944,281,547Enhancement of Term Loan by 10% to COVID affected borrowers 101 18,779,323Expiry Date of Additional 20% Working Capital Loan (COVID Loan) NIL NILextended for up to 1 year with 5% provisioningExpiry Date of Additional 10% Term Loan (COVID Loan) extended for NIL NILup to 1 year with 5% provisioningTime Extension provided for repayment of Principal and Interest for up 412 1,915,638,277to two years as per clause 41 of NRB Directives 2

As of Ashad 2078No of Customers Amount (Nrs.)

Particulars

Refinance Loan 1,226 5,788,984,741Business Continuity Loan

During FY 2077/78No of Customers Amount (Nrs.)

Particulars

Subsidized Loan 3740 4,315,746,362

As of Ashad 2078No of Customers Amount (Nrs.)

5.15 Reclassification of comparative information done where necessary.


Principal Indicators

Indicators FY2016/17

FY2017/18

FY2018/19

FY2019/20

1. Net Profit/Gross Income Percent 47.78 25.69 31.77 20.11 11.702. Earnings Per Share NPR 27.17 12.58 21.03 11.58 15.173. Market Value Per Share NPR 406 187 266 221 4574. Price Earning Ratio Ratio 14.94 14.87 12.65 19.09 30.135. Dividend (including bonus) Percent - 8.42 16.84 10.53 12.63

on Share Capital6. Cash Dividend on Share - - 0.42 0.84 0.53 0.63

Capital Percent7. Interest Income/Loans 8.86 10.46 11.60 11.04 9.05

and Advances Percent8. Staff Expenses/Total Percent 49.92 60.25 56.68 60.02 62.81

Operating Expenses9. Interest Expenses/Total Percent 3.64 5.58 6.04 5.31 4.62

Deposits & Borrowings10. Exchange Gain/ Percent 5.70 9.06 6.54 6.62 2.58

Total Income11. Staff Bonus/ Percent 28.17 11.13 13.43 9.08 10.88

Total Staff Expenses12. Net Profit /Loan Percent 2.58 1.23 1.92 1.12 1.21

and Advances13. Net Profit /Total Assets Ratio 1.76 0.86 1.29 0.71 0.8014. Total Credit/Deposits Percent 76.19 81.04 87.94 78.26 83.9515. Total Operating Percent 1.79 1.99 2.24 2.15 1.85

Expenses/Total Assets16. Capital Adequacy

(On Risk Weighted Assets)a. Core Capital Percent 9.45 10.82 10.22 9.37 8.55b. Supplementary Capital Percent 1.73 1.04 0.94 1.81 4.55c. Total Capital Fund Percent 11.18 11.86 11.16 11.18 13.10

17. Liquidity (CRR) Percent 12.13 6.83 4.39 11.20 4.2618. Gross Non-Performing Ratio 4.55 3.98 3.76 3.15 1.68

Credit/Total Credit19. Weighted Average Percent 5.09 4.72 4.70 3.57 3.65

Interest Rate Spread20. Book Net Worth NPR'000 8,284,287 12,570,246 14,320,667 15,387,770 17,111,27321. Number of Shares Number 58,814,022 82,339,485 88,926,747 103,155,066 113,470,57322. Number of Staff Number 1444 1677 2061 2331 242423. Return on Equity Percent 19.29 7.69 12.45 7.76 10.0624. Book Value Per share NPR 140.86 152.66 161.04 149.17 150.8025. CCD Ratio (Credit/ Ratio 71.28 68.91 76.62 67.11 73.31

(Deposits+Core Capital)26. Net Liquid Asset Ratio Ratio 30.25 29.30 28.08 31.72 27.7727. Base Rate Percent 10.51 10.62 9.36 8.32 6.88

FY2020/21


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Comparison between Unaudited and Audited Statement of Financial PositionAs on Quarter ended 4th Quarter 2077/78 NPR In 000'

Particulars As per Unaudited As per Audited Varience Varience % Remarks

Cash and cash equivalent 8,594,124 8,371,903 (222,222) -2.59% RegroupingDue from Nepal Rastra Bank 15,796,813 16,537,179 740,365 4.69% RegroupingPlacement with Bank and - 595,750 595,750 0.00% RegroupingFinancial InstitutionsDerivative Financial Instruments 6,116,144 6,116,144 - 0.00%Other Trading Assets 237,857 237,857 - 0.00%Loan and advances to B/FIs 7,384,804 7,362,450 (22,355) -0.30% change in LLPLoan and advances to Customers 135,171,207 135,117,774 (53,433) -0.04% change in LLPInvestment Securities 33,356,499 33,356,499 0 0.00%Current Tax Assets 201,514 159,313 (42,202) -20.94% Due to change in Profit

and Income TaxInvestment in Subsidiaries 524,229 524,229 - 0.00%Investment in Associates - - - 0.00%Investment Property 349,026 349,026 - 0.00%Property & Equipment 2,307,182 2,305,375 (1,807) -0.08% RegroupingGoodwill and Intangible Assets 143,711 143,711 - 0.00%Deferred Tax Assets 308,831 427,337 118,506 38.37% Due to change in Profit

and Income TaxOther Assets 5,438,674 3,908,984 (1,529,690) -28.13% RegroupingTotal Assets 215,930,617 215,513,530 (417,087) -0.19% -

LiabilitiesDue to Bank and Financial Institutions 4,894,100 5,591,187 697,087 14.24% RegroupingDue to Nepal Rastra Bank 11,261,512 11,261,512 - 0.00%Derivative Financial Instruments 6,082,412 6,082,412 - 0.00%Deposit from customer 164,832,154 164,850,500 18,346 0.01% RegroupingBorrowings 714,900 - (714,900) -100.00% RegroupingCurrent Tax Liabilities - - - 0.00%Provisions 23,325 23,325 - 0.00%Deferred Tax Liabilities - - - 0.00%Other Liabilities 5,067,137 4,956,247 (110,890) -2.19% Regrouping; due to change

in Employee BonusProvision

Debt Securities Issued 5,637,074 5,637,074 - 0.00%Subordinated Liabilities - - - 0.00%Total Liabilities 198,512,615 198,402,257 (110,358) -0.06% -

EquityShare Capital 11,347,057 11,347,057 - 0.00%Share Premium - - - 0.00%Retained Earnings 1,613,129 1,599,390 (13,739) -0.85% Change in ProfitReserves 4,457,816 4,164,826 (292,990) -6.57% Change in ProfitTotal Equity Attributable to equity holders 17,418,002 17,111,273 (306,729) -1.76% -Non-controlling interestTotal Equity 17,418,002 17,111,273 (306,729) -1.76% -Total Liabilities and equity 215,930,617 215,513,530 (417,087) -1.82% -


Comparison between Unaudited and Audited Statement of Profit or LossAs on Quarter ended 4th Quarter 2077/2078

Particulars As per Unaudited As per Audited Varience Varience % Remarks

Interest income 12,898,163 12,899,275 1,113 0.01% RegroupingInterest Expenses (7,875,966) (7,875,971) (5) 0.00%Net Interest income 5,022,197 5,023,305 1,108 0.02%Fees and commission income 1,141,645 1,140,533 (1,113) -0.10% RegroupingFees and commission expenses (120,298) (120,298) - 0.00%Net Fees and commission income 1,021,348 1,020,235 (1,113) -0.11%Net Interest, fee and commission income 6,043,545 6,043,540 (5) 0.00%Net trading income 567,229 507,229 (60,000) -10.58% RegroupingOther operating income 289,454 163,303 (126,151) -43.58% RegroupingTotal operating income 6,900,228 6,714,072 (186,156) -2.70%Impairment (charge)/reversal for (39,667) (115,969) (76,301) 192.35%loans and other lossesNet operating income 6,860,561 6,598,103 (262,457) -3.83%Operating expensePersonnel expenses (2,432,129) (2,509,056) (76,927) 3.16% Due to change in DBO

obligations as perActuary's report

Other operating expense (1,165,008) (1,185,563) (20,555) 1.76% Additional expnditureDepreciation & Amortisation (300,208) (300,208) - 0.00%Operating profit 2,963,215 2,603,276 (359,939) -12.15%Non operating income 47,094 47,094 - 0.00%Non operating expenses (194,361) (194,361) - 0.00%Profit before income tax 2,815,948 2,456,009 (359,939) -12.78%Income tax expenseCurrent tax (852,771) (895,320) (42,549) 4.99% change in profitdeferred tax 48,476 160,187 111,710 230.44% change in profitProfit/(loss) for the period 2,011,653 1,720,875 (290,778) -14.45%

NPR In 000'


Condensed Consolidated Statement of Financial PositionAs on Quarter ended 4th Quarter 2077/78

Assets

Group Bank

Cash and cash equivalent 8,748,411 8,810,078 8,594,124 8,446,068

Due from Nepal Rastra Bank 15,796,813 20,028,379 15,796,813 20,028,379

Placement with Bank and Financial Institutions 330,000 - - -

Derivative Financial Instruments 6,116,144 5,353,760 6,116,144 5,353,760

Other Trading Assets 1,399,709 536,795 237,857 -

Loan and advances to B/FIs 7,384,804 3,897,659 7,384,804 3,897,659

Loan and advances to Customers 135,171,207 99,397,724 135,171,207 99,397,724

Investment Securities 33,532,749 20,490,168 33,356,499 20,318,133

Current Tax Assets 150,695 163,739 201,514 156,814

Investment in Subsidiaries - - 524,229 524,229

Investment in Associates - - - -

Investment Property 349,026 512,406 349,026 512,406

Property & Equipment 2,311,189 2,364,554 2,307,182 2,358,887

Goodwill and Intangible Assets 170,078 205,508 143,711 180,222

Deferred Tax Assets 309,539 303,516 308,831 302,957

Other Assets 5,560,264 6,086,923 5,438,674 6,040,059

Total Assets 217,330,629 168,151,209 215,930,617 167,517,298

Liabilities

Due to Bank and Financial Institutions 4,894,100 7,875,430 4,894,100 7,785,249

Due to Nepal Rastra Bank 11,261,512 4,794,406 11,261,512 4,794,406

Derivative Financial Instruments 6,082,412 5,311,758 6,082,412 5,311,758

Deposit from customer 164,759,895 128,697,816 164,832,154 128,740,771

Borrowings 714,900 495,180 714,900 495,180

Current Tax Liabilities - 10,097 - -

Provisions 23,325 23,325 23,325 23,325

Deferred Tax Liabilities - - - -

Other Liabilities 5,535,052 4,136,052 5,067,137 3,980,516

Debt Securities Issued 5,637,074 998,324 5,637,074 998,324

Subordinated Liabilities - - - -

Total Liabilities 198,908,271 152,342,387 198,512,615 152,129,528

Equity

Share Capital 11,347,057 10,315,507 11,347,057 10,315,507

Share Premium - 0 - 0

Retained Earnings 1,923,307 1,226,342 1,613,129 1,216,499

Reserves 4,457,816 3,855,765 4,457,816 3,855,765

Total Equity Attributable to equity holders 17,728,180 15,397,613 17,418,002 15,387,770

Non-controlling interest 694,179 411,208

Total Equity 18,422,359 15,808,822 17,418,002 15,387,770

Total Liabilities and equity 217,330,629 168,151,209 215,930,617 167,517,298

This Quarter Ending Immediate

Previous YearEnding

This Quarter Ending Immediate

Previous YearEnding

NPR In 000'


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79 1

2,92

5,27

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3,2

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98 1

2,89

8,16

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Inte

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s (

2,04

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7,87

5,56

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3,17

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2,05

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7,87

5,96

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98,8

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Depr

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mor

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(84

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302,

719)

(83

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275,

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(81

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Prabhu Capital Limited

STATEMENT OF FINANCIAL POSITIONAs at 31st Ashad 2078

Assets

Cash and Cash Equivalents 1 140,174,566 290,952,607

Financial Investments - FVT PL 2 1,148,807,833 536,795,114

Financial Investments - FVT OCI 3 176,619,100 -

Financial Investments - Amortized Cost 4 317,500,000 182,035,396

Other Financial Assets 5 70,712,982 44,753,945

Other Assets 6 4,565,561 2,110,132

Property & Equipment 7 5,423,415 5,419,557

Intangible Assets 8 26,366,784 25,285,715

Current Tax Assets 9 132,282,044 7,075,577

Deferred Tax Assets 13 - 708,041

Total Assets 2,022,452,283 1,095,136,082

Liabilities

Due to Public 10 18,016,717 93,233,349

Other Financial Liabilities 11 292,996,339 143,809,611

Other Liabilities 12 176,762,894 6,455,601

Current Tax Liabilities 120,197,823 10,096,771

Deferred Tax Liabilities 13 87,140,225 -

Other Provisions 14 333,626 2,688,790

Total Liabilities 695,447,626 256,284,121

Equity

Share Capital 15 817,070,400 817,070,400

Share Premium -

Retained Earnings 16 509,934,258 21,781,561

Other Reserves -

Total Equity 1,327,004,658 838,851,961

Total Liabilities and Equity 2,022,452,283 1,095,136,082

Particular Note This Year Rs. Previous Year Rs.

LP Bhanu SharmaChairman

Bhupindra KhatriDirector

Bikash Sharma GuragainDirector

CA Suman AcharyaAcharya Suman Associates

Chartered Accountants

Jyoti SherchanDirector

Bharat Singh ThapaDirector

Naresh Jung ThapaDirector

Dinesh ThakaliManaging Director

Roshan KCFinance/Accounts

Date : 20.05.2078Place: Kathmandu



STATEMENT OF OTHER COMPREHENSIVE INCOMEFor the year 1st Shrawan 2077 to 31st Ashad 2078

Profit for the year 488,470,596 22,182,213

Gains /(losses) on re-measuring available for sale financial assets

Gain/(loss) on Actuarial valuation of defined benefit liability (317,899) (400,660)

Total other comprehensive income /(loss) (317,899) (400,660)

Income tax income /(expense) relating to components of 95,370 120,198

Other comprehensive income

Other comprehensive income for the year, net of tax (222,529) (280,462)

Total comprehensive income for the year, net of tax 488,248,067 21,901,751

Particular This Year Previous Year





Chartered AccountantsJyoti Sherchan

DirectorBharat Singh Thapa

DirectorNaresh Jung Thapa

DirectorDinesh Thakali

Managing DirectorRoshan KC

Finance/AccountsDate : 20.05.2078

Place: Kathmandu

STATEMENT OF PROFIT OR LOSSFor the year 1st Shrawan 2077 to 31st Ashad 2078

Income

Income from Merchant Banking Activities 17 74,299,127 11,265,018

Income from Mutual Fund operations 18 2,782,437 -

Interest Income 19 20,819,981 8,255,727

Other Income 20 55,839,655 2,511,475

Net gain/(loss) on financial investments- FVT PL 21 746,864,308 13,624,603

900,605,508 35,656,823

Expense

Personnel Expense 22 (99,452,720) (13,260,246)

Interest Expense 23 (14,637) (116,156)

Depreciation on Property and Equipment 24 (1,895,798) (1,784,945)

Amortization of Intangible Assets 24 (674,506) (277,926)

Other Operating Expenses 25 (102,051,162) (10,272,448)

Total Expenses (204,088,823) (25,711,720)

Profit Before Tax from Continuing Operations 696,516,685 9,945,103

Income Tax (Expense)/ Income (208,046,089) 12,237,110

Profit For the Year 488,470,596 22,182,213

Particular Note This Year Rs. Previous Year Rs.

The accounting policies and notes 1 to 32 form an integral part of the Financial Statements.LP Bhanu Sharma

ChairmanBhupindra Khatri

DirectorBikash Sharma Guragain

Director


Chartered Accountants

Jyoti SherchanDirector

Bharat Singh ThapaDirector

Naresh Jung ThapaDirector

Dinesh ThakaliManaging Director

Roshan KCFinance/Accounts

Date : 20.05.2078Place: Kathmandu


STATEMENT OF CASH FLOWSFor the year 1st Shrawan 2077 to 31st Ashad 2078

Operating Activities(a) Cash Flow from Operating Activities1. Cash Received from Income 607,044,281 35,656,823

1.1 Income from Merchant Banking Operation 74,299,127 11,265,0181.2 Income from Mutual Fund Operation 2,782,437 -1.3 Interest Income 20,819,981 8,255,7271.4 Other Income 509,142,736 16,136,078

2. Cash Payment (305,584,752) (11,565,626)2.1 Personnel Expenses (22,379,878) (13,642,685)2.2 Office Operating Expenses (75,144,148) (10,043,896)2.3 Interest Expenses (14,637) (116,156)2.4 Income Tax (Expense)/Income (208,046,089) 12,237,110Cash Flow before changes in Working Capital 301,459,529 24,091,197

(Increase)/Decrease in Current Assets (783,448,088) (189,775,366)1. (Increase)/Decrease in Financial Investments- FVT PL (366,391,096) (77,920,149)2. (Increase)/Decrease in Financial Investments - FVT OCI (176,619,100)3. (Increase)/Decrease in Financial Investments- Amortized Cost (87,525,000) (95,992,400)4. (Increase)/Decrease in Other Financial Assets (25,959,037) (52,386,532)5. (Increase)/Decrease in Other Assets (126,953,855) 36,523,715

Increase/(Decrease) in Current Liabilities 332,295,444 9,675,5631. Increase/(Decrease) in Public Dues (75,216,631) (30,342,791)2. Increase/(Decrease) in Other Financial Liabilities 119,709,411 39,799,5693. Increase/(Decrease) in Other Liabilities 92,916,550 (753,186)4. Increase/(Decrease) in Other Tax Laibilities 110,101,052 - 0.005. Increase/(Decrease) in Deferred Tax Laibilities 87,140,225 -6. Increase/(Decrease) in Other Provision (2,355,164) 971,970

(b) Cash Flow from Investment Activities (1,084,927) (603,708)1. (Increase)/Decrease in HTM Investment - -2. Interest on investments - -3. Addition of Fixed Assets (1,084,927) (603,708)

(c) Cash Flow from Financing Activities - 307,143,0821. Increase/(Decrease) in Share Capital - 307,268,2002. Share Premium - -3. Payment of Dividend - -4. Payment of Dividend Tax - (241,274)5. Borrowing - 116,156

(d) Net increase/(decrease) in cash and cash equivalents (150,778,043) 150,530,766(e) Cash and cash equivalents at the beginning of the year 290,952,607 139,083,984(f) Cash and cash equivalents of Samriddhi Capital Acquired - 1,337,854(g) Cash and cash equivalents at the end of the year 140,174,566 290,952,607

Particular This Year Rs. Previous Year Rs.





Chartered AccountantsJyoti Sherchan

DirectorBharat Singh Thapa

DirectorNaresh Jung Thapa

DirectorDinesh Thakali

Managing DirectorRoshan KC

Finance/AccountsDate : 20.05.2078

Place: Kathmandu



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20th Annual Report (Nepali) - Prabhu Bank Limited

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