@^cf}+ - Nepal Stock Exchange

वार्षिक प्रतिवेदन२०७६ / ७७

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नेपाल बङ्गलादेश बैंक ललमिटेड2

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d÷xfdL =========================================================================================================================================================================================== n] To; a}+ssf] z]o/wgLsf] x}l;otn] @)&& ;fn

kf}if dlxgf @^ ut], cfOtaf/ x'g] 5AaL;f}+ jflif{s ;fwf/0f ;efdf pkl:yt eO{ 5nkmn tyf lg0f{odf ;xefuL x'g g;Sg]

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g=kf=÷uf=kf= j8f g+= ======================== a:g] To; a}+ssf z]o/wgL >L ===============================================================================================================================================================================================,

z]o/wgL g+=÷BOID No. ================================================================================================== nfO{ d]/f]÷xfd|f] k|ltlglw dgf]gog u/L k7fPsf] 5'÷5f}+ .

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b:tvt M ===========================================================================================================

gfd M =======================================================================================================================

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z]o/wgL g+=÷BOID No. =======================================================================

z]o/ ;+Vof M =================================================================================================

ldlt M ======================================================================================================================

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!_ k|ltlglw -k|f]S;L_ d's// ubf{ z]o/wgL afx]s c?nfO{ ug{ kfOg] 5}g .

@_ of] lgj]bg ;fwf/0f ;ef x'g'eGbf $* 306f cufj} a}+ssf] s]lGb|o sfof{no, sdnfbLl:yt z]o/ zfvfdf k]z ul/;Sg' kg]{5 .

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@)&& ;fn kf}if dlxgf @^ ut], cfOtaf/ o; g]kfn aËnfb]z a}+s ln= sf] 5AaL;f}+ jflif{s ;fwf/0f ;efdf pkl:yt x'g

hf/L ul/Psf] k|j]z—kq .

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z]o/wgLsf] x:tfIf/ cflwsfl/s b:tvt

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!_ z]o/wgL cfkm}+n] vfnL sf]i7x? eg'{ xf]nf .

@_ ;efsIfdf k|j]z ug{ of] k|j]z—kq clgjfo{ ?kdf lnO{ cfpg'x'g cg'/f]w 5 .


5lAa;f}+ aflif{s ;fwf/0f ;efsf] ;"rgfcfb/0fLo z]o/wgL dxfg'efjx¿,o; a}+ssf] ldlt @)&&÷)(÷)# df a;]sf] ;~rfns ;ldltsf] lg0f{ofg';f/ a}+ssf] 5lAa;f}+ jflif{s ;fwf/0f ;ef lgDg lnlvt ldlt, :yfg / ;dodf lgDg lnlvt k|:tfjx¿ pk/ 5nkmn ug{sf] nflu a:g] ePsf]n] ;Dk'0f{ z]o/wgL dxfg'efjx?sf] hfgsf/Lsf] nflu of] ;"rgf k|sflzt ul/Psf] 5 .

;ef x'g] ldlt, ;do tyf :yfgldltM– @)&& ;fn kf}if @^ cfOtaf/ . -tbg';f/ !) hgj/L, @)@!_;doM– laxfg !!M#) ah] .:yfgM– xfn sf]le8–!( sf] dxfdf/Lsf] hf]lvdsf sf/0f ;fwf/0f ;efdf cgnfOg -Zoom Cloud Meetings_ sf]

dfWodaf6 eRo'{cn ¿kdf ;xefuL x'g ;Sg] u/L z]o/wgL dxfg'efjx¿nfO{ Meeting ID / Password pknAw u/fpg] tyf a}+ssf] clkml;on k]m;a's k]haf6 k|ToIf k|zf/0f ug]{ Joj:yf ul/Psf] 5 .

5nkmnsf laifox?M-s_ ;fdfGo k|:tfj M!= cf=a= @)&^÷)&& sf] ;~rfns ;ldltsf] jflif{s k|ltj]bg 5nkmn u/L kfl/t ug]{ .@= o; a}+ssf] n]vfk/LIf0f k|ltj]bg ;lxtsf] cf=j= @)&^÷)&& sf] jflif{s ljQLo ljj/0fx? -jf;nft, gfkmf÷gf]S;fg

lx;fa, gub–k|jfxljj/0f cflb_ pk/ 5nkmn u/L kfl/t ug]{ .#= o; a}+ssf ;xfos sDkgLx¿ g]kfn a+unfb]z Soflk6n lnld6]8 / PgaLaLPn ;]So'l/l6h lnld6]8 ;lxtsf] cf=j=

@)&^÷)&& sf] PsLs[t jflif{s ljQLo ljj/0f pk/ 5nkmn u/L kfl/t ug]{ .$= cf=a= @)&&÷&* sf] n]vfk/LIf0f ug{sf] nflu a}+ssf] n]vfk/LIf0f ;ldltåf/f l;kmfl/z ul/P adf]lhd n]vfk/LIfsnfO{

lgo'lQm ug]{ / lghsf] kfl/>lds tf]Sg] . -xfnsf n]vfk/LIfs >L ;'lw/ s'df/ zdf{, S & S Associates, Chartered Accountants k'gM lgo'lQmsf nflu of]Uo /xg' ePsf]_.

%= ;~rfns ;ldltaf6 k|:tfj u/] cg';f/ cf=a= @)&^÷)&& sf] d"gfkmf /sdaf6 @)&& cfiff9 d;fGtdf sfod /x]sf] r"Qmf k"FhLsf] @=$@ k|ltzt -af]g; z]o/ tyf gub nfef+zdf nfUg] s/ ;d]t u/L_ sf b/n] gub nfef+z ljt/0f ug{ :jLs[lt k|bfg ug]{ .

^= o; a}+ssf] ldlt @)&&÷#÷@$ df ;DkGg #%^ cf}F ;~rfns ;ldltsf] a}7sn] lg0f{o u/] cg';f/ o; a}+ssf ;+:yfks z]o/wgL >L cfO{PkmcfO{;L a}+saf6 k|ltlglw ;~rfnssf ¿kdf ldlt @)&$ d+l;/ # ut] ePsf] ;fwf/0f ;efaf6 lgjf{lrt x'g'ePsf ;~rfns÷cWoIf >L hnfn cxdbsf] :yfgdf pxfFsf] afFsL sfo{sfnsf nflu cfO{PkmcfO{;L a}+saf6 dgf]lgt x'g'ePsf >L P=cf/=Pd= ghd'; zlsanfO{ o; a}+ssf] ;~rfns÷cWoIfdf lgol'Qm u/]sf] lg0f{onfO{ cg'df]bg ug]{ .

-v_ ljz]if k|:tfj M!= ;~rfns ;ldltn] k|:tfj u/] adf]lhd cf=a= @)&^÷)&& sf] d"gfkmf /sdaf6 @)&& cfiff9 d;fGtdf sfod /x]sf]

r"Qmfk"FhLsf] ^ k|ltztsf b/n] af]g; z]o/ hf/L ug]{ / o;/L af]g; z]o/ ljt/0f ubf{ s'g} z]o/wgLn] kfpg] af]g; z]o/ vl08s[t x'g cfPdf gk'u /sd ;DalGwt z]o/wgLn] kfpg] gub nef+zaf6 s§f u/L ljBdfg k"FhL ;+/rgf kl/jt{g gx'g] u/L k"0f{s[t z]o/ hf/L ug]{ / ;f]xL adf]lhd k|aGwkq tyf lgodfjnL ;+zf]wg :jLs[lt k|bfg ug]{ .

@= a}+ssf] k|jGwkq tyf lgodfjnLdf ;d;fdlos ;+zf]wg :jLs[t ug]{ .#= k|:tfljt ;+zf]wgdf lgodgsf/L lgsfo -g]kfn /fi6« a}+s, sDkgL /lhi6«f/sf] sfof{no cfbL_ n] kl/dfh{g÷km]/abn

ug{ ;'emfj jf lgb]{zg lbPdf ;f] cg'?k cfjZos ;dfof]hg ug{ ;~rfns ;ldltnfO{ clwsf/ k|bfg ug]{ .

-u_ ljljw .!= o; a}+ssf] #^! cf}F ;~rfns ;ldltsf] a}7sn] lg0f{o u/] adf]lhd a}+ssf] s'g} klg ;~rfns sf]le8–!( sf]

;ª\j|md0faf6 u|l;t eO{ c:ktfn egf{ x'g] cj:yfdf lghsf] c:ktfnsf] jf:tljs lan cg';f/ -a9Ldf b'O{ nfv ?k}ofF_ pkrf/ vr{ pknAw u/fpg] k|:tfj cg'df]bg ug]{ .

@= cGo -s'g} ePdf_ . ;~rfns ;ldltsf] cf1fn] sDkgL ;lrj


!= a+}ssf] z]o/ bflvn vf/]h ldlt @)&& ;fn kf}if !) ut] -Ps lbg_ aGb /xg]5 .

@= 5lAa;f}+ jflif{s ;fwf/0f ;ef tyf af]g; z]o/ / gub nfef+z k|of]hgsf] nflu ldlt @)&&.)(.)( ut] ;Dd g]kfn :6s PS;r]Gh lnld6]8df ePsf] z]o/ sf/f]jf/ ;DaGwL lnvt Pj+ sfuhftx? ldlt @)&&.)(.!& ut] ;Dddf a}+ssf] z]o/ /lhi6«f/ g]kfn aËnfb]z Soflk6n lnld6]8df a'emfO{ z]o/ gfd;f/L u/fpg' x'g cg'/f]w ub{5f}+ . pQm lbg ;Dd z]o/wgL btf{ lstfadf sfod z]o/wgLx?n] dfq ;fwf/0f;efdf cgnfOg -Zoom Cloud Meetings_ sf] dfWodaf6 eRo'{cn ¿kdf efu lng ;Sg]5g\ tyf nfef+z k|fKt ug]{5g\ .

#= ;Dk"0f{ z]o/ wgL dxfg'efjx?nfO{ z]o/wgLnutdf sfod /x]sf] lghx?sf] 7]ufgfdf ;fwf/0f ;efsf] ;'rgf / a}+ssf] jflif{s ;+lIfKt cfly{s ljj/0f k7fOg] Joj:yf ul/Psf] 5 . 7]ufgf k'/f gePsf tyf pQm sfuhft k|fKt gug{' x'g] z]o/wgL dxfg'efjx?n] jflif{s cfly{s ljj/0f ;~rfns ;ldltsf] k|ltj]bg / n]vfkl/Ifssf] k|ltj]bg lg/LIf0f ug{ o; a}+ssf] s'g} klg zfvf sfof{nox?df ;Dks{ ug{ ;Sg'x'g]5 . ;fy} pk/f]Qm pNn]lvt ljj/0f k|ltj]bgx? o; a}+ssf] j]j;fO6 https://www.nbbl.com.np df ;d]t upload ul/Psf] 5 .

$= ljZjJoflk ?kdf km}lnPsf] sf]/f]gf efO/; -sf]le8 !(_dxfdf/L /f]syfd tyf lgoGq0fsfn nflu g]kfn ;/sf/af6 hf/L ul/Psf :jf:Yo ;DjGwL lgb]{zg Pj dfkb08x?sf] ;Ddfg Pj kl/kfng ub]{ cgnfOg -er'{cn_ Zoom Cloud Meetings sf] dfWodaf6 ;efdf ;xefuL x'g], cfkm\gf] dGtJo /fVg] tyf dtbfg ug{ ;Sg] Joj:yf ;d]t ldnfPsf] x'bf sf]/f]gf efO/; -Covid-19_ sf] ;qmd0faf6 aRg / arfpg oyf;So cgnfOg er'{cn (Zoom) dfWodaf6 pkl:yt eO{lbg' x'g ;Dk"0f z]o/wgL dxfg'efjx¿nfO{ cg'/f]w 5 .

% cgnfOg er{'cn zoom dWodaf6 pkl:yt eO{ ;fwf/0ff ;efdf ;xefuL x'g] tyf dGtJo /fVg rfxg' x'g] z]o/wgL dxfg'efjn] ;ef x'g' eGbf $* 306f cufj} cfkm\gf] kl/rokq ;lxt a}+sn] hf/L u/]sf] z]o/ k|df0fkq DMAT vftf vf]lnPsf] k|df0fsf] :Sofg skL ;dfj]z u/L sDkgL ;lrjsf] Od]n 7]ufgf [email protected] df Od]n jf whatsApp dfk{mt\ k7fpg' kg]{5 . o;/L k|fKt ePsf] Od]n jf whatsApp df cgnfOg er'{cn (Zoom) dfWodaf6 ;efdf ;xefuL x'gsf nfuL cfjZos Meeting sf] ID / Password pknJw u/fOg] 5 . o; k|lqmofjf6 pkl:yt x'g'x'g] z]o/wgL dxfg'efjx?nfO{ ;ef:yndf pkl:yt eP;/x dfGotf lbg] Joj:yf ul/Psf] 5 . ;efdf cfkm\gf] /fo ;'emfj email dfkm{t klg lbg ;Sg] Joj:yf ldnfOPsf] 5 . o; ;DaGwL hfgsf/L sDkgL ;lrjsf] sfof{nosf] kmf]g g+= )!–$@##&*)÷*!–*% -PS;\6]G;g g+= $^@_ df ;Dks{ u/L k|fKt ug{ ;lsg] 5 .

^= ;fwf/0f ;efdf efu lng k|ltlglw k|f]S;L lgo'Qm ug{ rfxg] z]o/wgLx¿n] a}+ssf] csf]{ z]o/wgLnfO{ dfq k|ltlglw lgo'Qm ug{ ;Sg'x'g]5 . k|rlnt sDkgL sfg"gn] tf]s]sf]

9fFrfdf k|ltlglw k|f]S;L kmf/d e/L ;ef z'? x'g'eGbf sDtLdf $* 306f cufj} cyf{t @)&&÷)(÷@$ ut] laxfg ( jh] leq a}+ssf] /lhi6«f/ sfof{no sdnfbL sf7df8f}+df btf{ u/fO{ ;Sg'kg]{5 .

&= gfafns jf dfgl;s ¿kdf czQm z]o/wgLx?sf] tkm{jf6 a}+ssf] z]o/ nut btf{ lstfadf ;+/Ifssf] ?kdf gfd btf{ ePsf dxfg'efjx?n] ;efdf cgnfOg er'{cn (Zoom) dfWodaf6 efu lng jf k|ltlglw tf]Sg ;Sg' x'g]5 .

*= ;+o'Qm ?kdf z]o/ v/Lb ul/Psf] cj:yfdf z]o/wgLx?sf] nut btf{ lstfadf klxn] gfd pNn]v ePsf] JolQm cyjf ;j{;Ddtjf6 k|ltlglw lgo'Qm ul/Psf] Ps JolQmn] dfq ;efdf efu lng jf dtbfg ug{ kfpg]5 .

(= ;efdf efu lng k|ltlglw lgo'Qm ul/;s]kl5 ;DalGwt z]o/wgL cfkm}n] efu lng jf k|ltlglw km]/jbn ug{ rfx]df ;ef ;'? x'g'eGbf sDtLdf #^ 306f cufj} ;f] sf] ;'rgf a}ssf] /lhi6«f/ sfof{no sdnfbL sf8df8f}+df btf{ u/fO;Sg' kg]{ 5 cGoyf k|ltlglw km]/jbn x'g ;Sg] 5}g . t/ ;efdf ;DjlGwt z]o/wgL :jod\ pkl:yt ePdf z]o/wgLn] ul/lbPsf] clVtof/gfdf :jt jb/ x'g]5 .

!)= 5nkmndf ljifo dWo] ljljw zLif{s cGt{ut s'g} ljifodf ;fwf/0f ;efdf 5nkmn ug'{kg]{ eP OR5's z]o/ wgLn] ;ef x'g'eGbf & lbg cufj} ;f] ljifo sDkgL ;lrj dfkm{t\ ;~rfns ;ldltsf cWoIfnfO{ lnlvt ?kdf lbg'kg]{5 .

!!= ;efdf cgnfOg er'{cn dfWod -Zoom Cloud Meetings_ af6 cfkm\gf] dGtJo /fVg rfxg] z]o/wgL dxfg'efjx¿n] ;ef x'g'eGbf $* 306f cufl8;Dd a9Ldf # ldg]6;Ddsf] cfkm\gf] dGtJo lnlvt ¿kdf sDkgL ;lrjnfO{ a'emfpg' kg]{5 .

!@= z]o/wgL dxfg'efjx?n] AoQm ug'{ ePsf dGtAo tyf k|Zgx?sf] ;DaGwdf ;~rfns ;ldltsf] tkm{af6 ;fd"lxs ?kn] jf ;~rfns ;ldltaf6 cfb]z kfPsf JolQmn] pQ/ lbg]5g\ .

!#= ;ef z"? eGbf ! 306f cufj} cgnfOg er'{cn dfWod -Zoom Cloud Meetings_ v'Nnf ul/g] 5 .

!$= cGo hfgsf/Lsf] nflu a}+ssf] s]Gb|Lo sfof{no, sdnfbL, sf7df8f+}df sfof{no oyf;doleq ;Dks{ /fVg'x'g cg'/f]w 5 .

k'gZrM sDkgLsf] ;+lIfKt cfly{s ljj/0f z]o/wgL dxfg'efjx?n] pknAw u/fPsf] 7]ufgfdf k7fOPsf] 5 . ;fy} sDkgL P]g @)^# -klxnf] ;+zf]wg, @)&$_ cg';f/sf] jflif{s cfly{s ljj/0f, ;~rfns ;ldltsf] k|ltj]bg / n]vfk/LIfssf] k|ltj]bg z]o/wgL dxfg'efjx?n] sDkgLsf] s]Gb|Lo sfof{no, sdnfbL tyf o; a}+ssf] z]o/ /lhi6\«f/ g]kfn aËnfb]z Soflk6n ln=, sdnfbLdf cfO{ lg/LIf0f ug{ / k|fKt ug{ ;Sg] Aoxf]/f ;d]t hfgsf/Lsf nflu ;"lrt ul/G5 . cfly{s ljj/0f nufot jflif{s ;fwf/0f ;efdf k]z x'g] ;Dk"0f{ k|:tfjx¿ a}+ssf] j]j;fO{6 www.nbbl.com.np df klg x]g{ ;Sg'x'g]5 .

;fwf/0f ;ef ;DaGwL cGo hfgsf/L


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>L O{Gb| axfb'/ yfkf ;~rfns -;j{;fwf/0f ;d"x_

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P=cf/=Pd ghd'; ;lsacWoIf, ;~rfns ;ldlt

!= /fli6«o tyf cGt/fli6«o cfly{s ultljlwcGt/f{li6«o cfly{s l:yltsf]le8–!( sf] dxfdf/L kl5 ljZj cy{tGq ;g\ !(#) sf] bzssf] dxfdGbL kl5sf] ;j}eGbf 7"nf] ;+s'rgdf uPsf] 5 . ljZjn] Ps} k6s :jf:Yo ;+s6 / cfly{s ;+s6 Joxf]g'{ k/]sf sf/0f ul/aL, a]/f]huf/L / cfo c;dfgtf a9\g]] cg'dfg 5 . sf]le8–!( ;+qmd0f lgoGq0f tyf /f]syfdsf nflu ljZjJofkL ?kdf cjnDag ul/Psf pkfox?af6 pTkfbgb]lv cfk"lt{;Ddsf >[+vnf cj?4 eO{ ljZj cy{tGq ;+s'rgdf uPsf] 5 .

sf]le8–!( sf sf/0f ljZje/ g} >d ahf/ / ljk|]if0f cfk|jfx k|efljt x'g] cg'dfg 5 . k|d'v >duGtJo d'n'sx? cfly{s ;+s'rgdf uP;Fu} ljk|]if0f cfk|jfxdf sdL cfPdf ;f] sf] c;/ a}+lsË If]qsf] ;fwg kl/rfng, jfXo If]q ;Gt'ng tyf ul/aL lgjf/0fdf kg]{ b]lvPsf] 5 .

ljsl;t d'n'sx?sf] cy{tGq ;g\ @)!( df !=& k|ltztn] lj:tf/ ePsf]df ;g\ @)@) df * k|ltztn] ;+s'rg x'g]] cGt/f{li6«o d'b|fsf]ifsf] k|If]k0f 5 . PlzofnL cy{tGq ;g\ @)@) df !=^ k|ltztn] ;+s'rg x'g] cGt/f{li6«o d'b|fsf]ifsf] k|If]k0f 5 . o;dWo] ef/tsf]] cy{tGq $=% k|ltztn] ;+s'rg x'g] / rLgsf] cy{tGq ! k|ltztn] lj:tf/ x'g] k|If]k0f 5 . g]kfnsf] cfly{s j[l4 eg] ! k|ltztdf ;Lldt x'g] cGt/f{li6«o d'b|fsf]ifsf] k|If]k0f 5 .

;~rfns ;ldltsf] k|ltj]bg

cfb/0fLo z]o/wgL dxfg'efjx?,

g]kfn aËnfb]z a}+s lnld6]8sf] 5lAa;f}+ jflif{s ;fwf/0f ;efdf pkl:yt ;Dk"0f{ z]o/wgLx?, ljleGg

lgodgsf/L lgsfoaf6 kfNg'ePsf k|ltlglwx? tyf pkl:yt ;Dk"0f{ dxfg'efjx?nfO{ ;~rfns ;ldltsf]

tkm{af6 xflb{s :jfut tyf clejfbg ub{5f}+ . ljZJofkL sf]/f]gf dfxfdf/Ln] ;+;f/e/L ;a} k|s[ltsf Joj;fodf

k|lts'n kl/l:ylt >[hgf u/]sf] 5 . ljZj cy{tGq sf]/f]gfsf] k|lts'n kl/l:yltdf h'Wg k/]sf] cj:yf /x]sf]

5 . o;} cg'?k g]kfnsf] cy{tGq klg sf]/f]gfsf] dxfdf/Laf6 lgs} k|efljt /x\of] . o:tf] sl7g kl/l:ylt

afah'b a}+sn] cfly{s jif{ &^÷&& df klg lgs} r'gf}tLx?nfO{ ;fdgf ub}{ ;du|df pT;fxhgs pknAwL xfl;n

ug{ ;kmn ePsf] 5 . pkl:yt dxfg'efjx? ;dIf d @)&& cfiff9 d;fGtsf] a}+s tyf a}+ssf] ;xfos sDkgL

;d]tsf] PsLs[t ljQLo cj:yfsf] ljj/0f, cfly{s jif{ @)&^÷&& sf] PsLs[t gfkmf gf]S;fg ljj/0f, PsLs[t

cGo lj:t[t cfDbfgLsf] ljj/0f, PsLs[t gub k|jfx ljj/0f, OlSj6Ldf ePsf] kl/jt{g nufot cGo ljQLo

ljj/0fx? tyf ;f];Fu ;DalGwt cg';"rLx? ;efsf] :jLs[ltsf nflu k|:t't ug'{ cl3 /fli6«o tyf cGt/f{li6«o

cfly{s cj:yf Pj+ o;n] kf/]sf] k|efj tyf cf=j= @)&^÷&& df a}+sn] u/]sf s]xL pNn]Vo sfo{x?sf] ;dLIff

/ efjL sfo{qmdx? af/]df pNn]v ug{ rfxG5' .

cfly{s j[l4 / d"No l:yltcfly{s jif{ @)&%÷&^ df & k|ltzt cfly{s j[l4 xfl;n ePsf]df cfly{s jif{ @)&^÷&& df @=@* k|ltztdf ;Lldt /x]sf] s]Gb|Lo tYof° ljefusf] k|f/lDes cg'dfg 5 . s[lif If]qsf] j[l4b/ @=^ k|ltzt, pBf]u If]qsf] #=@ k|ltzt tyf ;]jf If]qsf] j[l4b/ @ k|ltzt /x]sf] cg'dfg 5 . cfly{s jif{ @)&^÷&& df s'n ufx{:Yo pTkfbg;Fusf] s'n ufx{:Yo artsf] cg'kft !*=! k|ltzt / s'n /fli6«o artsf] cg'kft $^ k|ltzt /x]sf] cg'dfg 5 . cl3Nnf] jif{ oL cg'kftx? qmdzM !( k|ltzt / $*=( k|ltzt /x]sf lyP . cfly{s jif{ @)&^÷&& df s'n ufx{:Yo pTkfbgdf s'n l:y/ k'FhL lgdf{0fsf] cg'kft @*=! k|ltzt / s'n k'FhL lgdf{0fsf] cg'kft %)=@ k|ltzt /x]sf] cg'dfg 5 . cl3Nnf] jif{ oL cg'kftx? qmdzM ##=& k|ltzt / %^=^ k|ltzt /x]sf lyP .

@)&& h]7df jflif{s ljGb'ut pkef]Qmf d'b|f:kmLlt $=%$ k|ltzt /x]sf] 5 . cfly{s jif{ @)&^÷&& sf] P3f/ dlxgfdf cf};t pkef]Qmf d'b|f:kmLlt ^=@* k|ltzt /x]sf] 5 . cl3Nnf] jif{sf] ;f]xL cjlwdf o:tf] d'b|f:kmLlt $=%! k|ltzt /x]sf] lyof] .

cfly{s jif{ @)&^÷&& sf] P3f/ dlxgfdf lgof{t )=@ k|ltztn] a9]/ ?= ** ca{ / cfoft !%=# k|ltztn] 36]/ ?= !!)) ca{ *! s/f]8 ePsf] 5 . o; cjlwdf Jofkf/ 3f6fdf !^=$ k|ltztn] ;'wf/ cfPsf] 5 eg]


ljk|]if0f cfk|jfx # k|ltztn] 36]/ ?= &&$ ca{ *& s/f]8 sfod ePsf] 5 . cfly{s jif{ @)&^÷&& sf] P3f/ dlxgfdf rfn' vftf 3f6f ?= &! ca{ ̂ $ s/f]8 / zf]wgfGt/ art ?= !&( ca{ #& s/f]8 sfod ePsf]] 5 . cfly{s jif{ @)&%÷&^ sf] ;f]xL cjlwdf rfn' vftf 3f6f ?= @$( ca{ * s/f]8 / zf]wgfGt/ 3f6f ?= () ca{ *# s/f]8 /x]sf] lyof] .

;dLIff jif{df ljk|]if0f cfk|jfx !^=% k|ltztn] j[l4 eO{ ?= *&( ca{ @& s/f]8 k'u]sf] 5 . cl3Nnf] jif{ ljk|]if0f cfk|jfx *=^ k|ltztn] j[l4 ePsf] lyof] . clGtd >d :jLs[ltsf cfwf/df a}b]lzs /f]huf/Ldf hfg] g]kfnLsf] ;+Vof cfly{s jif{ @)&%÷&^ df ut jif{sf] t'ngfdf #@=^ k|ltztn] 36]sf] 5 . cl3Nnf] jif{sf] ;f]xL cjlwdf o:tf] ;+Vof (=# k|ltztn] 36]sf] lyof] . cl3Nnf] jif{ ?= @$& ca{ %& s/f]8n] 3f6fdf /x]sf] rfn" vftf 3f6f ;dLIff jif{df j:t' cfoft pRr b/n] a9]sf] sf/0f ?= @^% ca{ #& s/f]8n] 3f6fdf uPsf] 5 . To;}u/L, cl3Nnf] jif{ ?= (^ s/f]8n] artdf /x]sf] ;du| zf]wgfGt/ l:ylt ;dLIff jif{df ?= ^& ca{ $) s/f]8n] 3f6fdf /x]sf] 5 .

@)&^ c;f/ d;fGtdf !@%( /x]sf] g]K;] ;"rsf° @)&& c;f/ d;fGtdf !#^@=#$ sfod ePsf]]] 5 . To;}u/L, @)&^ c;f/ d;fGtdf ahf/ k'FhLs/0f ?= !%^& ca{ %) s/f]8 /x]sf]df @)&& c;f/ d;fGtdf ?= !&(@ ca{ &^ s/f]8 /x]sf] 5 .

jfl0fHo a}+sx?nfO{ bL3{sfnLg C0fkq hf/L u/L ljQLo ;fwg kl/rfng ug{ k|f]T;flxt ul/Psf sf/0f lwtf]kq ahf/df pks/0fut ljljwLs/0f k|f/De ePsf] 5 . cfly{s jif{ @)&^÷&& sf] P3f/ dlxgfdf !& jfl0fHo a}+s / @ ljQ sDkgL u/L !( ;+:yfn] ?= $% ca{ @% s/f]8sf] C0fkq lgisfzg ug{ :jLs[lt k|fKt u/]sf 5g\ . @)&& h]7 d;fGtdf a}+s tyf ljQLo ;+:yfsf] ?= %$ ca{ @( s/f]8sf] C0fkq bfloTj /x]sf] 5 .

@= a}+s tyf ljQLo If]qsf] ;fwg tyf ;|f]tx?sf] kl/rfngcfly{s jif{ @)&^÷&& sf] P3f/ dlxgfdf a}s tyf ljQLo ;+:yfsf] lgIf]k kl/rfng !#=# k|ltztn] j[l4 eO{ ?= #^^^ ca{ ^@ s/f]8 k'u]sf] 5 . cl3Nnf] jif{sf]] ;f]xL cjlwdf ;d]t lgIf]k kl/rfng !#=# k|ltztn] j[l4 eO{ ?= #!)% ca{ &$ s/f]8 k'u]sf] lyof] .

cfly{s jif{ @)&^÷&& sf] P3f/ dlxgfdf a}s tyf ljQLo ;+:yfsf] nufgLdf /x]sf] shf{ !)=& k|ltztn] j[l4 eO{

?= #!&@ ca{ (* s/f]8 k'u]sf] 5 . cl3Nnf] jif{sf]] ;f]xL cjlwdf o:tf] shf{ !*=@ k|ltztn] a9]/ ?= @*#^ ca{ & s/f]8 k'u]sf] lyof] . @)&^ r}t d;fGtdf a}+s tyf ljQLo ;+:yfsf] nufgLdf /x]sf] shf{dWo] ?= !% nfv;Ddsf] shf{ !% k|ltzt, ?= !% nfvb]lv ?= %) nfv;Ddsf] shf{ @$=( k|ltzt, ?= %) nfvb]lv ?= ! s/f]8;Ddsf] shf{ !)=@ k|ltzt, ?= ! s/f]8b]lv ?= % s/f]8;Ddsf] shf{ @@=# k|ltzt / ?= % s/f]8 dflysf] shf{ @&=^ k|ltzt /x]sf] 5 .

@)&& h]7 d;fGtdf a}+s tyf ljQLo ;+:yf -n3'ljQ ljQLo ;+:yfx? ;d]t_ sf] r'Qmf k'FhL] @)&^ c;f/sf] t'ngfdf *=@ k|ltztn] j[l4 eO{ ?= #$( ca{ %( s/f]]8 k'u]sf] 5 . To;}u/L, o; cjlwdf k'FhLsf]if (=* k|ltztn] a9]/ ?= %!* ca{ % s/f]8 sfod ePsf]] 5 . @)&& h]7 d;fGtdf jfl0fHo a}+sx?sf] k'FhL sf]if kof{Kttf cg'kft !#=$ k|ltzt, ljsf; a}+sx?sf] !#=$ k|ltzt / ljQ sDkgLx?sf] !*=& k|ltzt /x]sf] 5 . @)&^ c;f/ d;fGtdf oL cg'kftx? qmdzM !$ k|ltzt, !^ k|ltzt / @)=$ k|ltzt /x]sf lyP .

a}+s tyf ljQLo ;+:yfx?sf] lgliqmo shf{ cg'kft @)&^ c;f/ d;fGtdf !=%@ k|ltzt /x]sf]df @)&^ r}t d;fGtdf !=*! k|ltzt k'u]sf] 5 . @)&^ r}t d;fGtdf jfl0fHo a}+sx?sf] lgliqmo shf{ cg'kft !=&@ k|ltzt, ljsf; a}+sx?sf] !=$* k|ltzt / ljQ sDkgLx?sf] ^=&^ k|ltzt /x]sf] 5 .

a}+s tyf ljQLo ;+:yfsf zfvf lj:tf/;Fu} ljQLo kx'Fr a9]sf] 5 . a}+s tyf ljQLo ;+:yfsf] zfvf ;+Vof @)&^ c;f/ d;fGtdf *^*^ /x]sf]df @)&& h]7 d;fGtdf (&!^ k'u]sf] 5 . pQm cjlwdf k|lt a}+s zfvf hg;+Vof ##^# af6 36]/ #)&% sfod ePsf] 5 .

df}lb|s If]qaf6 k|jfx x'g] shf{dWo] cfGtl/s shf{sf] j[l4b/ @$ k|ltzt / lghL If]qtk{msf] shf{sf] j[l4b/ @! k|ltztdf ;Lldt ug]{ k|If]k0f ul/Psf]]]df @)&& h]7 d;fGtdf oL shf{sf] jflif{s ljGb'ut j[l4b/ qmdzM !^=( k|ltzt / !# k|ltzt /x]sf] 5 .

cfly{s jif{ @)&^÷&& df ?= @!( ca{ !% s/f]8 t/ntf k|jfx ePsf] 5 . o; cGt{ut l/kf]dfkm{t ?= !!% ca{ *& s/f]8 / :yfoL t/ntf ;'ljwfdfkm{t ?= !)# ca{ @* s/f]8 k|jfx ePsf] 5 .

cfly{s jif{ @)&^÷&& df o; a}+sn] jfl0fHo a}+sx¿af6 cd]l/sL 8n/ $ ca{ @) s/f]8 v'b vl/b u/L ?= $(@ ca{ @$ s/f]8 t/ntf k|jfx u/]sf] 5 . ;f]xL


cjlwdf kl/jTo{ ljb]zL d''b|f laqmL u/L ?= $$@ ca{ !# s/f]8sf] ef=?= vl/b u/]sf] 5 . cfly{s jif{ @)&^÷&& df jfl0fHo a}+sx¿aLr ?= !%)! ca{ $% s/f]8 / a}+s tyf ljQLo ;+:yfx¿ -jfl0fHo a}+sx¿aLr afx]s_ aLr ?= !@( ca{ $) s/f]8sf] cGt/a}+s sf/f]af/ ePsf] 5 .

@)&& c;f/df (!–lbg] 6«]h/L ljnsf] efl/t cf};t Aofhb/ !=@& k|ltzt / jfl0fHo a}+sx¿aLrsf] efl/t cf};t cGt/a}+s b/ )=#% k|ltzt /x]sf] 5 . @)&^ c;f/df oL b/x? qmdzM $=(& k|ltzt / $=%@ k|ltzt /x]sf lyP . jfl0fHo a}+sx?sf] cf};t cfwf/ b/ @)&^ c;f/df (=%& k|ltzt /x]sf]df @)&& h]7df *=^^ k|ltzt sfod ePsf] 5 . To;}u/L @)&& h]7df shf{sf] efl/t cf};t Aofhb/ !)=$# k|ltzt / lgIf]ksf] efl/t cf};t Aofhb/ ̂ =!& k|ltzt sfod ePsf] 5 . @)&^ c;f/df shf{sf] efl/t cf};t Aofhb/ !@=!# k|ltzt / lgIf]ksf] efl/t cf};t Aofhb/ ^=^) k|ltzt /x]sf lyP .

a}+s tyf ljQLo ;+:yfx?n] ;+:yfut ljb]zL lgIf]kstf{ tyf u}/–cfjf;Lo g]kfnLaf6 Go"gtd @ jif{ cjlwsf] ljb]zL d'b|f d'2tL lgIf]k :jLsf/ ug{;Sg] Joj:yf ul/Psf]df cfly{s jif{ @)&^÷&& sf] P3f/ dlxgfdf * nfv *! xhf/ cd]l/sL 8n/ lgIf]k kl/rfng ePsf] 5 . a}+s tyf ljQLo ;+:yfn] s'n :jb]zL d'b|f lgIf]ksf] a9Ldf %) k|ltzt;Dd ;+:yfut lgIf]k kl/rfng ug{ kfpg] Joj:yf ul/Psf]df @)&& h]7df o:tf] lgIf]ksf] cf};t c+z $%=! k|ltzt /x]sf] 5 . a+}s tyf ljQLo ;+:yfn] cfgf] s'n :jb]zL lgIf]ksf] clwstd !) k|ltzt;Dd dfq Ps ;+:yfaf6 lgIf]k kl/rfng ug{ kfpg] Joj:yf /x]sf] 5 .

jfl0fHo a}+sx?n] cfgf] r'Qmf k'FhLsf] Go"gtd @% k|ltzt a/fa/ C0fkq hf/L ug'{kg]{ Joj:yf ul/Psf]df cfly{s jif{ @)&^÷&& df !@ jfl0fHo a}+sn] C0fkqdfkm{t ?= @^ ca{ ( s/f]8sf] ;fwg kl/rfng u/]sf 5g\ .

pTkfbgzLn ultljlw tyf lgof{tnfO{ k|f]T;flxt ug]{ p2]Zon] g]kfn /fi6« a}+saf6 ;x'lnot b/df k|bfg ul/+b} cfPsf] k'g/shf{ @)&& c;f/ d;fGtdf ?= & ca{ $( s/f]8 nufgLdf /x]sf] 5 . o; cGtu{t ;fwf/0f k'g/shf{ ?= % ca{ ** s/f]8 / e'sDk kLl8tnfO{ k|jfx ul/Psf] k'g/shf{ ?= ! ca{ ^! s/f]8 /x]sf] 5 .

jfl0fHo a}+sx?n] cfgf] s'n shf{sf] Go""gtd !) k|ltzt s[lif If]qdf k|jfx ug'{kg]{ Joj:yf /x]sf]df @)&& h]7 d;fGtdf ?= @^! ca{ !% s/f]8 cyf{t s'n shf{sf] (=& k|ltzt k|jfx ePsf] 5 . o;}u/L phf{ tyf ko{6gdf !% k|ltzt shf{ k|jfx ug'{kg]{ Joj:yf /x]sf]df phf{df ?= !$$ ca{ !$ s/f]8 cyf{t s'n shf{sf] %=# k|ltzt / ko{6gdf ?= !@( ca{ &) s/f]8 cyf{t s'n shf{sf] $=* k|ltzt shf{ k|jfx ePsf] 5 .

jfl0fHo a}+s, ljsf; a}+s / ljQ sDkgLn] cfgf] s'n shf{ nufgLsf] Go"gtd % k|ltzt ljkGg ju{df k|jfx ug'{kg]{ Joj:yf /x]sf]df @)&& h]7 d;fGtdf jfl0fHo a}+s, ljsf; j}+s / ljQ sDkgLx?sf]] ljkGg ju{df ?= !*( ca{ &! s/f]8 shf{ nufgL ePsf] 5 . of] /sd s'n shf{ nufgLsf] %=( k|ltzt x'g cfpF5 .

s[lif, 3/]n' tyf ;fgf pBd nufotsf Joj;fo ;~rfngdf shf{ k|jfx a9fpFb} pTkfbg tyf /f]huf/L clej[l4 ug{] p2]Zon] ;~rflnt ;x'lnotk"0f{ shf{ sfo{qmdaf6 @)&& h]7 d;fGt;Dd @( xhf/ !%& C0fL nfeflGjt ePsf 5g\ eg] ?= %% ca{ %$ s/f]8 shf{ nufgLdf /x]sf] 5 .

#= ;ldIff jif{df a}+ssf] sf/f]jf/sf] l;+xfjnf]sg#=! cf=j @)&^÷&& df a}+ssf] ljQLo cj:yfcfly{s jif{ @)&^÷&& / cfly{s jif{ @)&%÷&^ df a}+ssf] ljQLo l:yltsf] t'ngfTds ljj/0f b]xfo adf]lhd /x]sf] 5 .

-?= xhf/df_lzif{s cf=j= @)&%÷&^ cf=j= @)&^÷&& j[l4÷-x|f;_ k|ltzts'n lgIf]k 59,764,707 73,192,650 22.47 s'n shf{ tyf ;fk6L 55,719,211 60,718,453 8.97s'n ;DklQ 76,254,493 89,722,993 17.66 nufgL 6,123,670 9,835,986 60.62 v'b Aofh cfDbfgL 2,906,537 2,844,766 (2.13);+rfng cfDbfgL 4,199,950 4,221,689 0.52 ;+rfng d'gfkmf 2,272,028 1,837,076 (19.14)v'b d'gfkmf 1,587,960 1,244,847 (21.61)k"FhL sf]if 13.63% 13.59% -0.04%lgis[o shf{ 1.74% 2.89% 1.15%


lgIf]k ;+sngM cf=j= @)&%÷&^ df ?= %(=&^ ca{ lgIf]k ;+sng u/]sf]df cf=j= @)&^÷&& Dff @@=$& k|ltztn] j[l4 eO{ ?= &#=!( ca{ k'u]sf] 5 . s'n lgIf]k dWo] cf=j= @)&%÷&^ df rNtL tyf dflh{g lgIf]k, art lgIf]k, d'2tL lgIf]k / sn lgIf]ksf] dfqf qmdzM !#=$^, @$=%$, $&=&^ / !$=@$ k|ltzt /x]sf]df cf=j= @)&^÷&& df qmdzM @!=$&, @#=*!, $^=@(, *=$$ k|ltzt /x]sf] 5 .

shf{ tyf ;fk6L kl/rfngM cf=j= @)&%÷&^ df ?= %%=&@ ca{ shf{ tyf ;fk6L kl/rfng u/]sf]df cf=j= @)&^÷&& Dff *=(& k|ltztn] j[l4 eO{ ?= ^)=&@ ca{ k'u]sf] 5 . cf=j= @)&^÷&& sf] s'n shf{ tyf ;fk6Ldf dflh{g n]l08Ë shf{ )=%! k|ltzt / l/on :6]6 shf{ %=@! k|ltzt dfq /x]sf] 5 . ;fy} s'n shf{ tyf ;fk6Ldf lgis[o shf{sf] dfqf @=*( k|ltzt /x]sf] 5 h'g ut jif{ !=&$ k|ltzt /x]sf] lyof] .

s'n ;DklQM a}+ssf] s'n ;DklQ cf=j= @)&^÷&& Dff !&=^^ k|ltztn] j[l4 eO{ ?= *(=&@ ca{ k'u]sf] 5 . cf=j= @)&%÷&^ df s'n ;DklQ ?= &^=@% ca{ dfq /x]sf] lyof] .

v'b Aofh cfDbfgL cf=j= @)&%÷&^ sf] t'ngfdf cf=j= @)&^÷&& df @=!# k|ltztn] x|f; ePsf] 5 eg] ;+rfng cfDbfgL cf=j= @)&^÷&& Dff )=%@ k|ltztn] j[l4 ePsf] 5 . ljz]iftM COVID – 19 sf] sf/0f Aofh cfDbfgLdf lbOPsf] 5'6 / lgIf]ksf] t'ngfdf shf{sf] a[l4b/ sd ePsf]n] v'b Aofh cfDbfgLdf x|f; cfPsf] 5 . t/ COVID – 19 sf afjh'b u}x| sf]ifdf cfwfl/t shf{ kl/rfngdf ePsf] j[l4sf] sf/0fn] ;]jf z'Ns nufotsf cfDbfgLdf ePsf] j[l4n] ;+rfng cfDbfgLdf j[l4 ePsf] 5 .

COVID – 19 sf] sf/0f Aofh cfDbfgLdf ePsf] x|f; / lgis[o shf{df ePsf] a[l4n] a}+ssf] ;+rfng d'gfkmf tyf v'b d'gfkmfM cf=j= @)&%÷&^ sf] t'ngfdf qmdzM !(=!$ / @!=^! k|ltztn] x|f; eO{ cf=j= @)&^÷&& Dff qmdzM ?= !=*$ ca{ / ?= !=@$ ca{ k'u]sf] 5 .

#=@ a}+ssf] zfvf lj:tf/a}+sn] cfkm\gf] ;~hfnnfO{ lj:tf/ ug]{ qmddf cfly{s jif{ @)&^÷&& df yk ^ j6f zfvf ;~rfngdf NofPsf] 5 . ;dLIff cjlwdf l;Gw'kfNrf]s lhNNffsf] tftf]kfgL, bfË lhNNffsf] t'n;Lk"/, nlntk'/ lhNnfsf] vf]sgf, sf7df08f} lhNNffsf] ltnuËf, sfF8f3f/L / d+l8vf6f/df u/L yk ^ j6f zfvf sfof{nox? ;+rfng u/]sf] 5 . cfiff9 d;fGt @)&& Dff a}+ssf] s'n zfvf ;+Vof (&

tyf PS;6]G;g sfpG6/ & j6f ;+rfngdf /xsf] 5 . To;} u/L zfvf lj:tf/ cleofgnfO{ lg/Gt/tf lb+b} rfn' cfly{s jif{df klg cGo yk zfvfx? ;+rfngdf Nofpg] of]hgf /x]sf] 5 . o;} u/L ;ldIff cjlwdf b]zsf ljleGg :yfgdf a}+ssf] &(, j6f Pl6Pdx? ;+rfngdf /x]sf 5g\ .

#=# lgIf]k of]hgf / ;'ljwfa}+sn] cfkm\gf] :yfkgf sfnb]lv g} lgIf]kstf{x?nfO{ pRrtd k|ltkmn lbg] / C0fLx?nfO{ plrt Aofhb/df shf{ k|jfx ug]{ p2]Zo /fv]sf]n] cGo a}+sx? eGbf ;fGble{s Aofhb/ lb+b}÷ln+b} cfPsf] 5 . ;a} ju{sf u|fxsx?nfO{ ;d]6\g] lx;fjn] ljleGg vfnsf lgIf]k of]hgfx? ;+rfngdf /x]sf 5g\ . !^ jif{ d'lgsf afnaflnsfx?sf] nfuL afn art vftf, z]o/wgLx?sf] nflu z]o/wgL art vftf, u[lx0fL dlxnfx?sf] nflu u[lx0fL art vftf, j[4 tyf czQmx?sf] nflu ;fdflhs ;'/Iff vftf cflb lgIf]k vftfx? ;+rfngdf /x]sf 5g\ . a}+sn] cfkm\gf lgIf]k of]hgfx?nfO{ ;do;fk]If kl/dfh{g ug]{ u/]sf] 5 / gofF–gofF lgIf]k of]hgfx? klg Nofpg] u/]sf] 5 . To;} u/L a+}+sn] xfn;fn} sd{rf/Lx?sf] art a[l4 ug]{ pb]Zon] cfsif{s ladf ;'lawf ;lxtpRrtd Jofh k|bfg ug]{ u/L sd{rf/L art vftf ;+rfngdf NofPsf] 5 .

shf{ tkm{ klg dWod ju{sf u|fxsx?nfO{ nlIft u/]/ Go"gtd Aofhb/ sfod ul/ 3/hUuf, cfjf;sf] nflu Pgla xf]d nf]g, ;jf/L ;fwg vl/bsf] nflu Pgla c6f] nf]g, b]zsf] ljsf; lgdf{0fdf v6]sf 7]s]bf/x¿nfO{ sG6«ofS6 nf]g nufotsf shf{x? k|jfx ul//x]sf] 5 . ;fy} cfkm\gf u|fxsx?sf] shf{sf] dfunfO{ Wofgdf /flv shf{ of]hgfx?df ;do;fk]If kl/dfh{g klg ul//x]s]f 5 . o;} qmddf a}+sn] shf{ cjlwe/ Aofhb/ :yL/ /xg] 3/ shf{, k|f]km];gn shf{, uf8L shf{, cfjlws lwtf] shf{ tyf lzIff shf{ ;~rfngdf NofPsf] 5 .

a}+sn] u|fxsx?nfO{ a}+lsË ;]jfsf] ;fy ;fy} cGo ;]jfx? klg cfkm\gf] k|fyldstfdf /fvL k|bfg ub}{ cfO/x]sf] 5 .

#=$ shf{ ckn]vg tyf c;"nLa}+sn] ljut jif{x?df ljljw sf/0fn] lstfaL ?kdf ckn]vg u/]sf shf{x?sf] c;"nLnfO{ k|efjsf/L?kn] cuf8L a9fPsfn] cf=j= @)&^÷&& df ckn]vg ul/Psf shf{x?af6 ?= !=!# s/f]8 c;"nL u/]sf] 5 . a}+ssf] k|wfg sfof{nodf /x]sf] shf{ c;'nL ljefun] lg/Gt/


?kdf ;DalGwt zfvfsf] ;dGjodf o; k|sf/sf ckn]lvt shf{x?df c;'nLsf] k|lqmofnfO{ cufl8 a9fO{/x]sf] 5 . ;fy} a}+sn] cf=j= @)&^÷&& df ?= )=&) s/f]8 shf{ ckn]vg u/]sf] 5 .

$= ;+:yfut ;fdflhs pQ/bfloTja}+sn] ;+:yfut ;fdflhs pQ/bfloTj cGtu{t ljljw ;fdflhs sfo{ tyf cleofgx?df ljleGg lsl;dn] ;xeflutf hgfO{ ljljw ;xof]u u/]sf]] 5 . ;dLIff cjlwdf a}+sn] kz'klt If]qleq a[Iff/f]k0f,g]kfn ;/sf/sf] ljQLo hfu/0f cleofg cGtu{t “;Da[l4;Fu hf]8f}+ gftf, ;a} g]kfnLsf] a}+s vftf”sf nflu ljleGg sfo{qmdsf] nflu cfly{s ;xof]u, lj/f6 alx/f :s"nsf] nflu 8]:s tyf a]~rx? ;xof]u, Go" g]kfn ;f];fO6LnfO{ cgfyx?sf] nflu 3/ k'glg{df0f ug]{sf] nflu cfly{s ;xof]u, l6r km/ g]kfnsf] ljljw sfo{sf] nflu cfly{s ;xof]u, /Tg k':tfsfnonfO{ k':tsx? ;xof]u, g]kfn ;/sf/n] :yfkgf u/]sf] COVID fund df ;xof]u, g]kfn k|x/Lsf nflu cfjZos df:s ;xof]u, COVID-19 sf] dxfdf/ L;+u h'Wgsf nflu cfjZos kg]{ sanitary ;fdfgx?sf] ljt/0f nufotsf cGo ;fdflhs sfo{qmdx¿df cfkm\gf] ;lqmo ;xelutfnfO{ hf/L /fv]sf] 5 . To;}u/L a}+sn] x/]s aif{ k|j]lzsf k/LIffdf /fd|f] glthf Nofpg] a}+ssf rf/ hgf sd{rf/Lx?sf 5f]/f 5f]/Lx?nfO{ dfl;s ?= @,)))=)) sf b/n] b'O{ jif{;Ddsf] nflu 5fqj[lQ klg k|bfg ub}{ cfPsf] sfo{nfO{ o; jif{ klg lg/Gt/tf lbPsf]5 .

%= dfgj ;+;fwg;dLIff cljlwdf a}+sdf :yfoL / c:yfoL u/L s'n (&( hgf sd{rf/Lx? sfo{/t /x]sf 5g\ . a}+ssf] ;du| pGgltdf sd{rf/Lsf] d'Vo e"ldsf /xg] tYonfO{ cfTd;ft u/L pgLx?sf] l;h{gzLntf, sfo{s'zntf, Joj;flos bIftf tyf Joj:yfkg ;Lk a[l4sf nflu lgoldt ?kdf tflndsf] Joj:yf ug]{ gLlt a}+ssf] /x]sf] 5 . o;}qmddf ;dLIff jif{df ljljw ljifox?df sd{rf/Lx?nfO{ /fli6«o tyf cGt/f{li6«o :t/sf Joj;flos tflndx? k|bfg ul/Psf] lyof] . To:t} a}+sn] cfjZostf cg';f/ u'0ffTdstfsf] cfwf/df gofF sd{rf/L egf{ ug]{ / cfjZos tflnd tyf k|lzIf0f k|bfg ug]{ sfo{ ;d]t ul//x]sf] 5 . cf=j= @)&^÷&& df sd{rf/Lx?sf] :jb]zL tyf ljb]zL tflndx?sf] nflu ?= !=^( s/f]8 vr{ ePsf] lyof] . sd{rf/Lsf] bIftf clej[l4sf] nflu ul/g] ljleGg k|sf/sf tflnd tyf k|lzIf0f sfo{qmdx?nfO{ cfufdL lbgx?df klg lg/Gt/tf lbOg] 5 .

^= ;+:yfut ;'zf;g;+:yfut ;'zf;g ;+:yfsf] lbuf] ljsf; Pj+ :yfloTjsf] d"n cfwf/ xf] eGg] dfGotfnfO{ cfTd;ft ub}{ ;+:yfut ;'zf;gsf d"ne"t cfwf/x? kf/blz{tf, OdfGbfl/tf / hjfkmb]lxtfnfO{ a}+sn] b[9tfsf ;fy kl/kfngf ub}{ cfPsf] 5 . a}+sn] k|rlnt P]g lgod, g]kfn /fi6« a}+s Pj+ cGo lgofds lgsfox?åf/f hf/L lgb]{zg tyf a}+ss} cfGtl/s gLlt lgod adf]lhd sfo{ ;+rfng ub}{ cfPsf] 5 . a}+sn] cfkm\gf Joj;flos lqmofsnfk ;+rfng ug{ cfjZos kg]{ gLltut Joj:yf ug{ Pj+ a}+ssf] sfo{ ;Dkfbg cem r':t / k|efjsf/L agfpg ;~rfns ;ldlt cGtu{t ljleGg pk—;ldltx? u7g u/]sf] 5 . To;}u/L ;~rfns tyf sd{rf/Lx?n] kfngf ug'{kg]{ cfrf/ ;+lxtf sfof{Gjogdf NofO{ kfngf u/fO{/x]sf] 5 . a}+sn] cfkm\gf ljQLo ljj/0fx? tyf lgodgsf/L lgsfoåf/f lgwf{/0f ul/Psf ;"rgf tyf k|ltj]bgx? ;/f]sf/jfnf lgsfox? ;dIf ;dodf g} k]z ug'{sf ;fy} ;fj{hlgs ;/f]sf/sf ;"rgfx? tyf ljj/0fx? lgoldt ?kdf k|sfzg ub}{ cfPsf] 5 .

&= cfGtl/s lgoGq0f k|0ffnL tyf hf]lvd Aoj:yfkga}+lsË Joj;fodf lglxt hf]lvdx? shf{, ;+rfng, ahf/ tyf cGo hf]lvdx?nfO{ b[li6ut ul/ a}+sn] cfkm\gf] cfGtl/s lgoGq0f k|0ffnLnfO{ r':t b'?:t agfpg] gLlt lnP adf]lhd Joj;fosf] qmddf cfO{kg{ ;Sg] ;a} k|sf/sf hf]lvdx?nfO{ Go"lgs/0f ug{ a}+sn] cfGtl/s n]vfk/LIf0f, hf]lvd Joj:yfkg tyf cg"kfngfsf sfo{x? dfkm{t\ cfGtl/s lgoGq0f k|0ffnLnfO{ Jojl:yt t"NofPsf] 5 . a}+sdf u}/ sfo{sf/L ;~rfnssf] ;+of]hsTjdf /x]sf] hf]lvd Joj:yfkg ;ldltsf] lgu/fgLdf /xg] ul/ hf]lvd Joj:yfkg ;+oGq agfOPsf] 5 . k|d'v hf]lvd clws[t dfkm{t hf]lvd ;DalGw ;Dk"0f{ sfo{x? ;+rfng eO{/x]sf 5g\ . ;f]xL cg'?k k|d'v hf]lvd clws[t dftxtdf /xg] ul/ shf{ / ;+rfng hf]lvd Joj:yfgsf] nflu hf]lvd Joj:yfkg ljefu u7g ul/Psf] 5 . xfn pQm ljefun] shf{ k|jfx ubf{ tyf gjLs/0f ubf{ hf]lvdsf] dfqfx?sf] af/]df ljZn]if0f ug]{, a}+s ;+rfng ;DaGwL hf]lvd, ahf/ hf]lvd nufot cGo hf]lvdx? ljZn]if0f ug]{ / plrt /fo ;Nnfx lbg] sfo{ ug]{ u/]sf] 5 . ;fy} lgoldt ?kdf hf]lvd Joj:yfkgsf] af/]df hf]lvd Joj:yfkg ;ldltdf 5nkmn ug]{ u/]sf] 5 . o;sf ;fy} cfGtl/s lgoGq0f k|0ffnL tyf hf]lvd Joj:yfkgnfO{ yk r':t b'?:t agfpg] k|of]hgsf] nflu gfoj k|d'v sfo{sf/L clws[tsf] ;+of]hsTjdf ;+rfng hf]lvd Joj:yfkg ;ldlt ;d]t u7g ul/Psf]


5 . To:t} a}+ssf x/]s sd{rf/Lx?sf] JolQmut lhDd]jf/L / bfloTjnfO{ :yflkt ub{} sfo{ ;Dkfbgdf cfk;L lgoGq0f / ;Gtn'g k|0ffnLnfO{ k|efjsf/L ?kdf sfof{Gjog ub}{ cfPsf] 5 .

*= ;DklQ z'l4s/0f -dgL nfp08l/Ë_ lgjf/0fa}+sdf s]lGb|o:t/df Pp6f 5'6\6} cg'kfng (Compliance) ljefusf] u7g ul/Psf] / zfvfut ?kdf cg'kfng clws[t -Compliance Officer) tf]s]/ ljBdfg ;DklQ z'l4s/0f -dgL nfp08l/Ë_ lgjf/0fsf ;DaGwdf hf/L ePsf gLlt, lgod, lgb]{zgx?sf] kngf k'0f{?kn] ug]{ sfo{ eO{/x]sf] 5 .

(= n]vfk/LIf0fa}+ssf] rf}aL;f}+ jflif{s ;fwf/0f ;efn] cfly{s jif{ @)&^÷&& sf] afXo n]vfk/LIf0f ug{sf] nflu >L P; P08 P; P;f]l;P6\;\, rf6{8{ PsfpG6]G6\;\nfO{ n]vfk/LIf0f ;ldltsf] l;kmfl/zdf lgo'Qm u/]sf] lyof] / ;f]xL cg';f/ ;dLIff cjlwsf] n]vfk/LIf0f sfo{ ;DkGg ePsf] lyof] . sDkgL P]g @)^# sf] k|fjwfg cg';f/ xfnsf axfnjfnf n]vfk/LIfs >L P; P08 P; P;f]l;P6\;\, rf6{8{ PsfpG6]G6\;\nfO{ cfly{s jif{ @)&&÷&* sf] nflu klg n]vfk/LIfsdf lgo'lQmsf] nflu of]Uo /x]sf] / lghn] lgo'lQmsf] nflu cfkm\gf] ;xdlt klg lbPsfn] n]vfk/LIf0f ;ldltn] l;kmfl/z u/]adf]lhd o; ;efsf] Ps Ph]G8fsf] ?kdf lghsf] lgo'lQm klg /x]sf] 5 / ;f] nfO{ cg'df]bg ug{sf] nflu ;ef ;dIf cg'/f]w ub{5' .

!)= g]kfn /fi6« a}+ssf] lgb]{zg / k"FhL of]hgfcfly{s jif{ @)&@÷&# sf] df}lb|s gLlt tyf g]kfn /fi6« a}+sn] ldlt @! ;fpg @)&@ df hf/L u/]sf] lgb]{zg adf]lhd a}+sx?n] cf=j= @)&#÷&$ ;Dddf cfkm\gf] r'Qmf k"+hL ?= * ca{ k'¥ofpg kg]{ lgb]{zg u/] adf]lhd a}+sn] cf=j= @)&#÷&$ leqg} a}+s cfkm}n] xsk|b z]o/ tyf af]gz z]o/ hf/L u/]/ tf]lsP adf]lhdsf] r'Qmf kF"hL j[l4 ul/;s]sf] 5 . a}+ssf] cfkm\gf] Joj;flos of]hgf cg';f/ k"FhL a[l4 ug]{ of]hgf /x]sf] 5 . a}+ssf] k"FhL a[l4 of]hgf cg'?k g} cf=j= @)&%÷&^ sf] cGTodf ?= @ ca{ /sdsf] C0fkq hf/L u/L ;s]sf] 5 eg] o; cf= j= @)&^÷&& df r'Qmf k"FhLsf] ^ k|ltzt af]g; z]o/ hf/L u/L r'Qmf k"FhL a[l4 ug{ o; ;efsf] Ps Ph]08fsf] ?kdf /flvPsf] 5 . ;f]nfO{ cg'df]bg ug{sf] nflu ;ef ;dIf cg'/f]w ub{5' .

!!= cfly{s jif{ @)&&÷&* sf] cj:yfa}+sn] rfn' cfly{s jif{ @)&&÷&* df klg cfkm\gf] Joj;fonfO{ lgwf{/0f ul/Psf] nIo d'tfljs lj:tf/

ul//x]sf] 5 . lgIf]k ;+sng, shf{ k|jfx cflbdf k|ult xfl;n ul//x]sf] 5 . a}+sn] rfn' cfly{s jif{sf] k|yd qodf;sf] cGTo;Dddf ?= %& s/f]8 !! nfv v'b d'gfkmf cfh{g u/]sf] 5 .

!@= a}+ssf] efjL sfo{qmd tyf of]hgfx?a+}ssf] ;+:yfut gf/f ‘The Bank for Everyone’ nfO{ cfTd;ft ub{} u|fxsx? Dffem Ps e/kbf{] Pj+ ljZj;gLo a}+ssf] ?kdf cfkm\gf] :yfg sfod /fVb} z]o/wgLx?sf] lb3{sfnLg lxt ;+/If0f ug]{ sfo{nfO{ g} cfkm\gf] k|d'v nIo agfPsf 5f}+ . cfufdL lbgdf a}+ssf] sfo{qmdx? b]xfo adf]lhd /xg] 5g\ Ml a}+ssf] cfkm\gf] zfvf ;~hfn lj:tf/ of]hgf

cg';f/ / g]kfnsf] s'n hg;+Vofsf] 7"nf] lx:;f cem} a}+lsË k|0ffnLeGbf aflx/ /x]sf] oyfy{nfO{ dgg ub}{ tL If]qx?df a}+lsË ;]jf k'¥ofpg] sfo{nfO{ lg/Gt/tf lb+b} cGo yk zfvfx¿ ;+rfngdf Nofpg] of]hgf /x]sf] 5 .

l lgIf]ksf] cf}ift Aofhb/df sld Nofpg] lsl;dn] lgIf]ksf gofF of]hgfx? th'{df u/L sfof{Gjog ug]{ / ;+:yfut lgIf]ksf] dfqfnfO{ sd ub{} JolQmut lgIf]kstf{x?sf] cfwf/nfO{ j[l4 ug]{ of]hgf agfPsf] 5 .

l shf{sf] u'0f:t/nfO{ cem ;'wf/ ug]{ / shf{ lj:tf/ ubf{ s[ifL If]qsf ;fy} ;fgf tyf 3/]n' pBf]utkm{ nufgL a9fpg] of]hgf /x]sf] 5 . ;fy} ljutdf ckn]vg u/]sf shf{x?sf] c;'nLnfO{ pRr k|fyldstfdf /fVg] nIo lnOPsf] 5 .

l a}+sn] cfkm\g} ;xfos sDkgL cGtu{t 5'§} a|f]s/ sDkgL:yfkgf ul/;lsPsf] / cg'dlt k|fKt eP kZrft rfn' cfly{s jif{df ;+rfngdf Nofpg] of]hgf /x]sf] 5 .

l cfGtl/s lgoGq0f k|0ffnLnfO{ r':tb'?:t agfpg cfjZos dfqfdf cfGtl/s ;+/rgfnfO{ kl/dfh{g ug]{ / ;+:yfug ;'zf;gnfO{ cem a9L ;'b[9 agfpg] of]hgf agfPsf] 5 .

l a}+ssf] cfkm\gf] ;]jfnfO{ cem r':t b'?:t agfpg tyf ;+rfng vr{nfO{ s6f}tL ug]]{ p2]Zosf ;fy xfn ;+rfngdf /x]sf] Core Banking System (CBS) nfO{ kl/jt{g u/L yk k|efjsf/L Core Banking System (CBS)k|of]udf Nofpg] of]hgf cGtu{t cGt/f{li6«o :t/sf] Core Banking System (CBS) “FINASTRA” ;km\6j]o/ tyf ;f] ;km\6j]o/ ;+rfngdf Nopg cfjZos xf8{j]o/ h8fg u/L 8f6f dfO{u|]zg nufot cGo cfjZos dfO{u|]zg k|s[of o;} cfly{s jif{leq k"/f u/L ;+rfngdf NofOg] of]hgf 5 .


!#= ;~rfns ;ldlt!#=! ;~rfns ;ldltsf] a}7sa}+s ;~rfns ;ldltsf] a}7s cfly{s jif{ @)&^÷&& df hDdf !$ k6s a;]sf] lyof] . a}+ssf] k"FhL sf]ifsf] cj:yf, ;+:yfut ;'zf;g, shf{, ;+rfng tyf ahf/ hf]lvd nufot a}+sn] Wofg lbg'kg]{ cfjZos ;Dk'0f{ If]qsf ljifox? dfly uDeL/ ?kdf 5nkmn ub{} a}+snfO{ cem ;kmn / ;an agfpg ;~rfns ;ldltn] pko'Qm lg0f{ox? ub}{ cfO{/x]sf] 5 . cfufdL lbgx?df klg ;b}j a}+ssf] lxtnfO{ Wofgdf /fvL cfkm\gf] e'ldsf lgjf{x ug{ xfdL ;Dk'0f{ ;~rfnsx? k|ltj4 /x]sf 5f}+ .

!#=@ ;~rfns ;ldltdf ePsf] x]/km]/sDkgL P]g, a}+s tyf ljlQo ;+:yf ;DalGw P]g / a}+ssf] lgodfjnL adf]lhd ;~rfns ;ldltdf lgDg adf]lhdsf] x]/km]/ ePsf] 5 .

s= ;+:yfks ;d"x M ;+:yfks ;d"x cfO{PkmcfO{;L a}+s, a+unfb]zaf6 dgf]gLt # hgf ;+rfnsx¿ >L hnfn cxdb, >L df]xdb ;fx cfnd ;/ j/ / >L sd?g gx/ cxdbn] a}+ssf] ;+rfns ;ldltdf k|ltlglwTj ub{} cfpg'ePsf]df >L hnfn cxdbsf] :yfgdf ldlt h'nfO{ )*, @)@) b]lv >L P=cf/=Pd= ghd'; ;lsa dgf]gog ePcg';f/ lgDg adf]lhdsf ;+rfnsx¿n] ;+rfns ;ldltdf k|ltlglwTj ub{} cfpg'ePsf] 5 M >L P=cf/=Pd= ghd'; ;lsa >L df]xdb ;fx cfnd ;/j/>L sd?g gx/ cxdb

v= ;j{;fwf/0f ;d"x M cf=j= @)&^÷&& df ;j{;fwf/0f ;d"xdf s'g} kl/jt{g gePsf] .

u= Joj;flos ;~rfns M xfn l/Qm /x]sf] 5 .

!$= sDkgL P]g @)^# sf] bkmf !)( pkbkmf $ cg';f/ v'nfOPsf ljj/0fx?-s_ ljut jif{sf] sf/f]af/sf] l;+xfjnf]sg – ;~rfns

;ldltsf] k|ltj]bg sf] a'Fbf # 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;/ – ;f/e"t ?kdf k|ToIf c;/ gePsf] .

-u_ k|ltj]bg tof/ ePsf] ldlt;Dd rfn" jif{sf] pknlAw / eljiodf ug'{ kg]{ s'/fsf] ;DaGwdf ;~rfns ;ldltsf] wf/0ff – ;~rfns ;ldltsf] k|ltj]bg sf] a'Fbf !! / !@ df pNn]v ul/Psf] .

-3_ sDkgLsf] cf}Bf]lus jf Jofj;flos ;DaGw – a}+sn] cfkm";Fu cf}Bf]lus jf Jofj;flos ;DaGw

/fVg] ;Dk"0f{ ;+3 ;+:yfx?;Fu Jofj;flos Pj+ ;f}xfb{k"0f{ ;DaGw sfod u/]sf] 5 . a}+ssf] cGo lgsfox?;Fu sfod /x]sf] ;DaGwnfO{ Jofj;flostf tyf kf/blz{tfsf ;fy ;'b[9 agfpb} nluPsf] 5 / cfufdL jif{x?df ;f]xL adf]lhd lg/Gt/tf lbOg]5 .

-ª_ ;~rfns ;ldltdf ePsf] x]/km]/ / ;f]sf] sf/0f – ;~rfns ;ldltsf] k|ltj]bgsf] a'Fbf !# sf] æ;~rfns ;ldltÆ lzif{sdf pNn]v ul/Psf] .

-r_ sf/f]af/nfO{ c;/ kfg]{ d'Vo s'/fx¿ –!= a9\bf] k|lt:kwf{@= pRr t/ntfsf] bafa#= bIf hgzlQmsf] cefj $= sf]le8–!( sf sf/0f Joj;fox?df 5fPsf]

dGbL .-5_ n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v

ePsf] eP ;f] pk/ ;~rfns ;ldltsf] k|lts[of – ;f/e't s}lkmot g/x]sf] .

-h_ nfef+z afF8kmfF8 ug{ l;kmfl/; ul/Psf] /sd – a}+sn] @)&& cfiff9 d;fGtdf sfod /x]sf] r'Qmf k"FhLsf] ^ k|ltzt af]g; z]o/sf] nflu /sd ?= %),(&,$*,*%* / @=$@ k|ltzt gub nfef+z -nfef+z s/ k|of]hgsf] nflu ;d]t_ a/fa/sf] /sd ?= @),%^,**,!#^ afF8kmfF8 ug{] k|:tfj u/]sf] 5 .

em_ z]o/ hkmt ePsf] eP hkmt ePsf] z]o/ ;+Vof, To:tf] z]o/sf] cl°t d"No, To:tf] z]o/ hkmt x'g' eGbf cufj} ;f] afkt 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/afkt /sd lkmtf{ u/]sf] eP ;f]sf] ljj/0f – z]o/ hkmt gePsf] .

-`_ ljut cfly{s jif{df sDkgL / o;sf] ;xfos sDkgLsf] sf/f]af/sf] k|ult / ;f] cfly{s jif{sf] cGTodf /x]sf] l:yltsf] k'g/fjnf]sg–

Af}+ssf] zt k|ltzt nufgL ePsf] Ps ;xfos sDkgL g]kfn a+unfb]z Soflk6n ln=n] ldlt @)&% kf}if @^ ut] lwtf]kq af]8{, g]kfnaf6 sf/f]af/ ug]{ cg'dlt k|fKt u/] kZrft ;+rfngdf /x]sf] 5 . ;fy} csf} ;xfos sDkgL PglalaPn ;]So"l/l6h ln=n] ;+rfng cg'dtL kfPsf] 5}g .

-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} dxÎjk"0f{ kl/jt{g –

Af}+ssf] zt k|ltzt nufgL ePsf] b'O{ ;xfos sDkgLaLr jf;nft ldltdf lgDgfg';f/ sf/f]af/


/x]sf] tyf pQm sf/f]af/x¿ PsLs[t ljQLo ljj/0faf6 x6fO{Psf] . a}+ssf] tkm{af6 ;xfos

sDkgLdf nufgL ¿= @@,)),)),)))=))

;xfos sDkgLn] a}+sdf

/fv]sf] lgIf]k df}Hbft¿= !(,$!,#%,!@!=%*

-7_ ljut cfly{s jif{df sDkgLsf] cfwf/e"t z]o/wgLx?n] sDkgLnfO{ pknAw u/fPsf] hfgsf/L – cfwf/e't z]o/wgLx?n] To:tf] hfgsf/L pknAw gu/fPsf] .

-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 –

;~rfns ;ldlt ;b:ox? xfn u|x0f u/]sf] z]o/ lsQf

cfO{=Pkm=cfO{=;L= a}+s ln=,

9fsf, a+unfb]z3,47,42,855

O{Gb| axfb'/ yfkf 5,67,619d's'Gb gfy 9'+u]n 10,567bLks sfsL{ 1,292k|d'v sfo{sf/L clws[t

1fg]Gb| k|;fb 9'Ëfgf 6,932

-9_ ljut cfly{s jif{df sDkgL;Fu ;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 – To:tf] sf/f]af/ gePsf] .

-0f_ 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 / cl°t d"No tyf To;/L z]o/ vl/b u/] afkt sDkgLn] e'QmfgL u/]sf] /sd – z]o/ vl/b gu/]sf] .

-t_ cfGtl/s lgoGq0f k|0ffnL eP jf gePsf] / ePsf] eP ;f] sf] lj:t[t ljj/0f – ;~rfns ;ldltsf] k|ltj]bgsf] æcfGtl/s lgoGq0f k|0ffnLÆ cGtu{t a'Fbfdf pNn]v ul/Psf] .

-y_ ljut cfly{s jif{sf] s'n Joj:yfkg vr{sf] ljj/0f

ljj/0f cf=j= @)&^÷&&s'n sd{rf/L vr{ -?=_ 1,02,44,65,702s'n sfof{no ;+rfng

vr{ -?=_55,86,11,436

-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 –

n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL lgDgfg';f/ /x]sf] M

>L d's'Gb gfy 9'+u]n – ;+of]hs >L bLks sfsL{ – ;b:o Kf|Df'v–cfGtl/s n]vfk/LIf0f ljefu – ;lrj

u}/ sfo{sf/L ;~rfnssf] dftxtdf n]vfk/LIf0f ;ldlt u7g ul/Psf] 5 . ;ldltsf] If]qflwsf/ sDkgL P]g @)^# tyf g]kfn /fi6« a}+ssf] lgb]{zgdf tf]lsP adf]lhdsf] /x]sf] 5 . ;ldltsf ;+of]hs Pj+ ;b:onfO{ ;ldltsf] a}7sdf pkl:yt eP jfkt k|lt a}7s eQf :j?k ?= !$,))).– e'QmfgL lbg] ul/Psf] 5 . ;dLIff jif{df a}+ssf] cfGtl/s n]vfk/LIfs >L lk=h]= yfkf P08 sDkgL, rf6{8{ Psfp06]G6\;\ /xg' ePsf] lyof] .

-w_ ;~rfns, k|aGw ;~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 ;+ul7t ;+:yfn] sDkgLnfO{ s'g} /sd a'emfpg afFsL eP ;f] s'/f – ljQLo ljj/0fsf] cg';"rLdf pNn]v ul/Psf] 5 .

-g_ ;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v tyf kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf ;'ljwfsf] /sd –

;~rfns tyf kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf ;'ljwfsf] ljj/0f M

ljj/0f

;~rfnsx?sf] a}7s eQf

-;ldltsf] a}7s eQf ;d] t _

k|aGws txsf

sd{rf/L

tnj – 4,70,94,563

eQf 19,97,500 9,15,52,526

sfo{sf/L k|d'vnfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf ;'ljwfsf] ljj/0f M

tna tyf eQf – !,$!,)),))) jflif{s tyf la/fdL labf – kfpg] af]g; – kfpg] pkbfg, ;+rosf]if tyf

cf}iflw pkrf/ – kfpg]


cf=j= @)&^.&& df a}ssf] k|d'v sfo{sf/L clws[tsf] ?kdf >L 1fg]]Gb| k|;fb 9'+ufgf /xg' ePsf] 5 .

-k_ z]o/wgLx?n] a'lemlng afFsL /x]sf] nfef+zsf] /sd – cfiff9 d;fGt @)&& df e'QmfgL lng afFsL nfef+z ?= !$,^(,#%,@^( /x]sf] 5 .

-km_ bkmf !$! adf]lhd ;DklQ vl/b jf laqmL u/]sf] s'/fsf] ljj/0f – gePsf] .

-a_ bkmf !&% adf]lhd ;Da4 sDkgL aLr ePsf] sf/f]af/sf] ljj/0f – o;} k|ltj]bg cGtu{t ljQLo ljj/0fsf] l6Kk0fLsf] a'Fbf g+= %=^=^ tyf %=^=* df v'nfO{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 – o;} k|ltj]bg cGtu{t plrt 7fpFdf v'nfO{Psf] .

-d_ cGo cfjZos s'/fx? – o;} k|ltj]bg tyf ljQLo ljj/0fdf plrt 7fpFx?df v'nfO{Psf] .

wGojfb 1fkga}+ssf] lg/Gt/ pGgtL Pj+ k|ultdf ;bf ;fy lbg'x'g] cfb/0fLo u|fxs dxfg'efjx?, z]o/wgL dxfg'efjx? tyf lgodgsf/L lgsfox?, g]kfn ;/sf/, g]kfn /fi6« a}+s, g]kfn lwtf]kq af]8{, sDkgL /lhi6«f/sf] sfof{no, g]kfn :6s PS:r]Gh ln=sf ;fy} l;l8P; P08 lSnPl/Ë ln=af6 k|fKt ;xof]u tyf dfu{bz{gsf] nflu xflb{s s[t1tf 1fkgub}{ eljiodf klg o;}u/L oxfFx?sf] ;fy kfO{/xg] ljZjf; lnPsf] 5' .

;fy} o; a}+ssf k"j{ cWoIf >L hnfn cxdb Ho"n] pxfFsf] sfo{sfndf a}+ssf] lg/Gt/ pGglt Pj+ k|ultdf k'¥ofpg' ePsf] of] ubfg jfkb xflb{s wGojfb 1fkg ug{ rfxG5' .

cGTodf, a+}ssf] lxtsf] nflu lg/Gt/ lqmofzLn eO{ u|fxsju{sf] ;]jfdf ;+nUg ;Dk"0f{ sd{rf/Lx?, cfGtl/s tyf jfx\o n]vfk/LIfs, z]o/ /lhi6«f/ Pj+ ;Dk'0f{ z'e]R5'sx?nfO{ o; cj;/df xflb{s wGojfb lbg rfxG5' .

wGojfb .

;~rfns ;ldltsf] tkm{jf6P=cf/=Pd= ghd'; ;lsa cWoIfkf}if @^, @)&& .


qodf;clwstd d'No

Go'gtd d'No

clGtd d'No

s'n sf/f]af/ lbg

s'n sf/f]af/

z]o/ ;+Vofk|yd qodf; 216 190 243 64 3,653,963

bf];|f] qodf; 215 184 203 59 995,868

t];|f] qodf; 270 191 197 46 3,213,366

rf}yf] qodf; 210 169 209 15 308,516

!= ;~rfns ;ldltsf] k|ltj]bgMÜ ;DalGwt lzif{s cGtu{t /flvPsf] .

@= n]vfk/LIfssf] k|ltj]bgMÜ ;DalGwt lzif{s cGtu{t /flvPsf] .

#= n]vfk/LIf0fdf ePsf] ljQLo ljj/0fMÜ ;DalGwt lzif{s cGtu{t /flvPsf] .

$= sfg'gL sf/jfxL ;DaGwL ljj/0fM-s_ q}dfl;s cjlwdf ;+ul7t ;+:yfn] jf ;+:yfsf] lj?4 s'g} d'2f bfo/ ePsf] eP,Ü o; a}+sn] shf{ c;'nL k|lqmof cGtu{t shf{ c;'nL Gofolws/0fdf d'2f btf{ u/]sf] / shf{ c;'nLsf qmddf a}+s lj?4 xfn]sf d'2f afx]s cGo hfgsf/L g/x]sf] .

-v_ ;+ul7t ;+:yfsf] ;+:yfks jf ;~rfnsn] jf ;+:yfks jf ;~rfnssf] lj?4df k|rlnt lgodsf] cj1f jf kmf}Hbf/L ck/fw u/]sf] ;DaGwdf s'g} d'2f bfo/ u/]sf] jf ePsf] eP,Ü o; a}+ssf] hfgsf/Ldf g/x]sf] .

-u_ s'g} ;+:yfks jf ;+rfng lj?4 cfly{s ck/fw u/]sf] ;DaGwdf s'g} d'2f bfo/ ePsf] eP,Ü o; a}+ssf] hfgsf/Ldf g/x]sf] .

%= ;+ul7t ;+:yfsf] z]o/ sf/f]jf/ tyf k|ultsf] ljZn]if0f-s_ lwtf]kq ahf/df ePsf] ;+ul7t ;+:yfsf] z]o/sf] sf/f]af/ ;DaGwdf Joj:yfkgsf] wf/0ffÜ g]kfn :6s PS;r]Gh tyf lwtf]kq af]8{sf] ;'kl/j]If0f Joj:yfsf] clwgdf /xL sf/f]af/ /x]sf] .

-v_ cf=j= @)&^÷&& df ;+ul7t ;+:yfsf] z]o/sf] clwstd, Go'gtd / clGtd d"Nosf ;fy} s'n sf/f]af/ ;+Vof / sf/f]af/ lbg .

lwtf]kq btf{ tyf lgisfzg lgodfjnL, @)&# sf] lgod @^-@_ ;“u ;DalGwt ljj/0f

-v_ afx\o ;d:of tyf r'gf}tLÜ ljZjJofkL ?kdf km}lnPsf] dxfdf/L sf]le8–!( sf sf/0faf6

b] zsf] cy{tGqsf ljleGg If]qx?df x'g uPsf] gsf/fTds c;/ sf kmn:j?k shf{sf] ;fjfF tyf Aofh c;'nLdf ePsf] ;d:of .

Ü a}+s tyf ljQLo ;+:yfx? jLrsf] tLa| k|lt:kwf{ .Ü nufgLsf] cj;/df sdL .Ü hf]lvdo'Qm jftfj/0f .Ü ;"rgf k|ljlwsf If]qdf b]lvPsf r'gf}tLx? .

-u_ /0fgLltÜ ;+rfng ultljlwx?df ;|f]tsf] pRrtd kl/rfng ug]{ .Ü nufgL lj:tf/ tyf lgIf]k ;+sngsf] nflu gofF If]qx?sf]

klxrfg ug]{ .Ü ;do ;fIf]k k|ljlwdf cfwfl/t ;]jfx?sf] klxrfg ug]{ /

;+rfng ug]{ .Ü sd{rf/Lx?nfO{ cfkm\gf] sfo{Ifdtf j[l4 u/L :tl/o ;]jf k|bfg

ug{sf] nflu lg/Gt/ tflndx? pknAw u/fpg] tyf a}+sk|lt cfj4 / fVgsf] nflu oyf]lrt gLlt cjnDjg ug]{ .

Ü nfut tyf cGo vr{x? sd ug{] pkfox? cjnDag ug]{ .Ü ;"rgf k|ljlw;+u ;DalGwt hf]lvd Joj:yfkgnfO{ cem} r':t

agfpg] .Ü ljZjJofkL ?kdf km}lnPsf] dxfdf/L sf]le8–!( sf sf/0f

ljleGg If]qx?df k/]sf c;/x?af/] lj:t[t cWoog u/L cfgf C0fLx?sf ;d:of ;Daf]wg ug{ g]kfn /fi6« a}+ssf] lgb]{zg ;d] tsf] clwgdf /xL cfjZos /0fgLlt th'{df ug]{ .

&= ;+:yfut ;'zf;gÜ a}+sn] ;+:yfut ;'zf;gsf] kl/kfngfsf nflu g]kfn /fi6« a}+sn] hf/L u/]sf] gLlt, lgb]{zgx? Pj+ a}+ssf] cfkm\g} ;+rfng lgb]{lzsf, gLltlgodx?sf] kl/kfngf k"0f{?kdf ul//x]sf] 5 .

Ü a}+ssf] ;~rfnsx? k|efjsf/L ;+:yfut ;'zf;gsf] af/]df hfgsf/ /x]sf 5g\ . ;~rfns ;ldltdf lgoldt?kdf ;+:yfut ;'zf;gsf ljifox?nfO{ ;Daf]wg ug]{ sfo{ eO/x]sf] 5 .

Ü a}+ssf] cfly{s cj:yf, cfGtl/s lgoGq0f k|0ffnL, n]vfk/ LIf0f of]hgf cflbsf] af/]df k'g/fjnf]sg ug{ n]vfk/LIf0f ;ldlt, hf] lvd Joj:yfkg ;ldlt, dfgj ;+zfwg ;ldlt, ;"rgf k|ljlw ;ldlt cflb ;ldltx?sf] a}7s lgoldt ?kdf a:g] u/]sf] / tL ;ldltx?n] ;~rfns ;ldltnfO{ cfjZos l;kmfl/z ug] { ul//x]sf 5g\ .

Ü a}+ssf] ;DklQ tyf bfloTjsf] plrt / k|efjsf/L Joj:yfkgsf] nflu ;DklQ bfloTj Joj:yfkg ;ldlt (ALCO) lqmofzLn /x]sf] 5 .

*= ljj/0fkqdf k|If]k0f ul/Psf / n]vfkl/If0f ePsf] ljj/0fx?df aL; k|ltzt jf ;f] eGbf a9L km/s ;DaGwL ljj/0f MÜ gePsf]

^= ;d:of, r'gf}tL tyf /0fgLlt-s_ cfGtl/s ;d:of tyf r'gf}tLÜ a9\bf] ;+rfng vr{ .Ü bIf hgzlQmsf] cefj .Ü v'b Aofhb/ cGt/ ;Gt'ng ug]{ r'gf}tL .



k|d'v sfo{sf/L clws[tsf] k|ltj4tf

cfb/0fLo z]o/wgL dxfg'efjx?,

@)&^ r}q dlxgf kZrft\ ljZjJofkL ?kdf km}lnPsf] sf]le8 ;+qmd0fn] ;Dk"0f{ Joj:ffodf k|lts'n k|efj kg{ uof] h;sf sf/0f a}+s tyf ljQLo ;+:yf sf] b}lgs ;+rfng klg lgs} r'gf}tL k"0f{ /x\of] . o;} cfly{s jif{df g]kfn a+unfb]z a}+sn] cfkm\gf] ;+:yfut ;fdflhs pQ/bfloTjnfO{ dgg ub}{ g]kfn ;/sf/sf] sf]/f]gf efO/; ;+qmd0f /f]syfd, lgoGq0f tyf pkrf/ sf]ifdf ?= !=$% s/f]8 k|bfg u/]sf] 5 / ;+o'Qm nufgLsf] a}+s cfO{PkmcfO{;L a}+s, cf}iflw pTkfbs a] lS;dsf] kmdf{:o'l6sn, a+unfb]zsf] ;+o'Qm kxndf sf]le8 ;+qmldt la/fdLx?sf] pkrf/df k|of]u x'g] hLjg/ Ifs cf}ifwL Remdisivir kf+r xhf/ yfg k|bfg ug{ nfUg] s'n / sd dWo] ?= &*=(( nfv a/fa/ o; a}+sn] ;xof]u u/]sf] 5 . o;/L g} cfufdL lbgdf klg a}+s ;+:yfut ;fdflhs pQ/bfloTj cGtu{t hg:jf:Yosf ljleGg If]qx?df ;xof]u ug{ tTk/ /xg] 5 . g]kfn /fi6« a}+sn] hf/L u/]sf] ljleGg gLlt lgb]{zgsf cwLgdf /xL a}+sn] sf]le8 !( sf] k|efjsf sf/0f a}+lsË If]qdf kg{ ;Sg] hf]lvd Go"gLs/0fsf pkfo cjnDag ub{} cfkm\gf] Joj;fo nfO{ lj:tf/ ul//x]sf] hfgsf/L u/fpFb5f} . o:tf] ljifd kl/l:yltsf afjh'b klg a}+sn] cf=j= @)&^.&& df *=$@ k|ltzt nfef+z k|bfg ug{ ;kmn ePsf] 5 / o; ;dodf a}+snfO{ ;fy lbg] ;Dk"0f{ u|fxs dxfg'efjx+?, a}+ssf sd+rf/L ju{, z]o/wgL dxfg'efjx? nfO{ xflb{s s[t1tf 1fkg ub{5' . xfn a}+lsË If]qdf cToflws t/ntfsf] cj:yf 5 / nufgLsf nflu sf]le8 dxfdf/Ln] ylkPsf r'gf}tfsf ljr casf lbgx?df a}+lsË Joj;fo gofF 9+un] cuf8L a9fpg' kg]{ cj:yf >[hgf ePsf] 5 . a}+sn] o; r'gf}tLk"0f{ ;dodf cfkm\gf ;]jfu|fxLx?nfO{ cgnfOg dfkm{t vftf vf]Ng] nufot cGo ;]jf k|bfg ug]{ sfo{qmd ;+rfngdf NofPsf] 5 / cfkm\gf u|fxsx?nfO{ ljleGg l8lh6n k|ljlwsf k|8S6x?af6 cfkm\gf] ;]jf lj:tf/ ub{} cfPsf] 5 . ca cfpg] lbgx?df a}+lsË Joj;fo k"0f{ k|ljwL d}qL jftfj/0fdf x'g uO/x]sf] cj:yfdf a}+sn] sfof{Gjogdf Nofpg nfu]sf] Finastra sf]/ a}+lsË l;:6dn] yk ;xof]u ldNg]5 eGg] cfzf lnPsf] 5' . a}+sn]] xfn k|of]u eO/x]sf] sf]/ a}+lsË l;:6d dfOu|]zgsf nflu rfn' cfly{s jif{sf] cGt ;Dddf :fDk"0f{ k|lqmof k'/f u/L Finastra ;km\6j]o/ live df n}hfg] of]hgf agfPsf] hfgsf/L u/fpFb5f}+ . o;} ;km\6j]o/ k|0ffnLdfkm{t\ a}+sn] u|fxsx?nfO{ ahf/df pknAw gePsf yk gf}nf ;]jfx? k|bfg ug]{ of]hgf agfPsf] 5 .

a}+sn] ;bf em}+ lgofds lgsfosf] lgb]{zg, ;+rfns ;ldltsf] dfu{bz{g tyf z]o/wgLx?sf] ;'emfjnfO{ cfTd;ft ub{} a}+ssf ;a} ;/f]sf/jfnf ju{nfO{ plrt k|ltkmn lbg yk cfjZos sfo{x? ug{df hf]8 lbg]5 . a}+lsË If]qdf b]lvPsf yk r'gf}tLx?nfO{ cfjZos Joj:yfkgsf pkfox? cjnDag ub}{ o; a}+snfO{ cem a9L ;an / ;Ifd a}+s agfpg] k|lta4tf JoQm ub{5' .

1fg]Gb| k|;fb 9'+ufgfk|d'v sfo{sf/L clws[t

sfF8f3f/L zfvf pb\3f6g ;df/f]x

dl08vf6f/ zfvf pb\3f6g

zfvf pb\3f6gsf emnsx?



!= ;]G6/ km/ OlG8k]G8]G6 lnleËnfO{ lJxnlro/ ljt/0f sfo{qmd . @= 9fsf l:yt g]kfnL /fhb"tnfO{ %))) yfg /]d8]l;le/

x:tfGt/0f . #= sf]/f]gf efO/; ;+qmd0f /f]syfd, lgoGq0f tyf pkrf/ sf]ifdf ;xof]u . $= ltnu+uf zfvf l:yt :yflgo If] qdf

8:6lag ljt/0f . %= lkmlbdsf b[li6lxg afnaflnsfnfO{ d'b|f klxrfg ;DalGw tflnd . ^= ljQLo ;fIf/tf cGtu{t jfsfy'g

sfo{qmd .

;+:yfut ;fdflhs pQ/bfloTj sfo{qmdsf emnsx?

!

#

% ^

$

@


ljj/0f

gf]6

;d"x

a}+s

cfiff9 d;fGt @)&&

cfiff9 d;fGt @)&^

cfiff9 d;fGt @)&&

cfiff9 d;fGt @)&^

;DklQ

gub

tyf gu

b ;dfg

4.1

3,1

79,2

95,5

48

2,6

13,3

62,2

56

3,1

79,2

86,

383

2,6

13,3

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f] df}Hbft t

yf lng'kg]{ jSof}tf

4.2

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485,

569,

880

6,7

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13,

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a}+s t

yf ljQLo ;

+:yfdf /x]sf] df}Hb

ft4.3

2,5

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80

3,5

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00

2,5

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00

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ljQ

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ks/0f

4.4

29,

989,

200

31,

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00

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989,

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00

cGo Jofkfl/s ;

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4.5

139

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91

95,

219,

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106

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yf ljQLo ;

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sf] shf{ ty

f ;fk6L

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1,6

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1,8

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f ;fk6L

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lwtf]kq

df n

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4.8

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65,4

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5,9

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67

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/ ;DklQ

4.9

83,

109,

635

79,

210,

905

82,

866

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9,92

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;xfos

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4.1

0 -

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20,0

00,0

00

200

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4.1

1 -

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1

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{ ;DklQ

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9,60

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89,

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4.1

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00

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1 -

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4.1

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1

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1

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1

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4.2

3 1

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1,2

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4.2

4 1

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1

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4.2

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s"n bfloTj

7

6,50

1,491

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6

3,65

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6,62

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63,

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11

Pls

s[t

ljQ

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j:y

fsf] l

jj/0

fcfiff9 d;fGt @)&&

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?= df


ljj/0f

gf]6

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4.2

6 8

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783,

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4.2

7 3

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3

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3,7

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20,8

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3,3

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1

3,10

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1

3,09

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12,

416

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s'n OlSj6L

1

3,10

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0,08

2 1

2,418

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1

3,09

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59

12,

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18

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8

9,60

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1,39

1 7

6,07

0,97

4,0

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89,

722,

992,

561

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yf k|ltj

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4.2

8 7

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1,78

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v'b

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1

54.1

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53.5

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54.1

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k|d'v – ljQ

O{Gb

|| ax

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fy 9

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d ;

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s s

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gx

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xd

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f/=P

d g

hd

'; ;

lsa

cWoIf

l;= P

= ;'lw

/ s

'df/

zd

f{;fem]bf/

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08 P

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|ltj]b

g cg';

f/

ldlt M g

f]e]Da/ #), @)@)

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f7df8f}+, g]k

fn

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?= df


ljj/0f gf]6;d'x a}+s

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

Jofh cfDbfgL 4.29 7,448,181,933 6,931,889,979 7,446,421,334 6,931,889,979

Jofh vr{ 4.30 4,596,745,553 4,019,482,072 4,601,654,956 4,025,353,057

v'b Jofh cfDbfgL 2,851,436,380 2,912,407,907 2,844,766,379 2,906,536,921

z'Ns tyf sldzg cfDbfgL 4.31 1,140,881,972 1,025,711,874 1,139,052,916 1,024,496,812

z'Ns tyf sldzg vr{ 4.32 41,886,741 47,927,997 41,886,741 47,927,997

v'b z'Ns / sldzg cfDbfgL 1,098,995,231 977,783,878 1,097,166,175 976,568,815

v'b Jofh, z'Ns / sldzg cfDbfgL 3,950,431,610 3,890,191,785 3,941,932,554 3,883,105,737

v'b Jofkfl/s cfDbfgL 4.33 231,453,344 229,460,620 229,051,707 229,460,620

cGo ;+rfng cfDbfgL 4.34 50,705,019 87,416,203 50,705,019 87,384,093

hDdf ;+rfng cfDbfgL 4,232,589,973 4,207,068,608 4,221,689,279 4,199,950,450

shf{ hf]lvdsf] Joj:yf÷-lkmtf{_ tyf cGo gf]S;fgL 4.35 801,535,695 447,244,358 801,535,695 447,244,358

v'b ;+rfng cfDbfgL 3,431,054,278 3,759,824,249 3,420,153,585 3,752,706,092

;+rfng vr{

sd{rf/L vr{ 4.36 1,027,487,894 981,450,397 1,024,465,702 979,870,900

cGo ;+rfng vr{ 4.37 439,125,944 401,402,613 436,434,609 399,122,178

Ãf; s6\6L / kl/iff]wg 4.38 122,610,537 101,960,927 122,176,826 101,685,452

;+rfng d'gfkmf 1,841,829,903 2,275,010,312 1,837,076,447 2,272,027,562

u}/ ;+rfng cfDbfgL 4.39 4,280,689 25,527,682 4,280,689 25,527,682

u}/ ;+rfng vr{ 4.40 38,739,841 12,810,617 38,739,841 12,810,617

cfos/ cl3sf] d'gfkmf 1,807,370,751 2,287,727,378 1,802,617,295 2,284,744,627

cfos/ vr{ 4.41

rfn' s/ 567,267,459 656,133,147 565,841,422 655,418,172

:yug s/ (8,109,166) 41,413,527 (8,070,803) 41,366,310

o; cjlwsf] d'gfkmf 1,248,212,458 1,590,180,703 1,244,846,676 1,587,960,145

gfkmf jfF8kmfF8

a}+ssf] z]o/wgL 1,248,212,458 1,590,180,703 1,244,846,676 1,587,960,145

u}/ lgolGqt :jfy{ - - - -

o; cjlwsf] d'gfkmf 1,248,212,458 1,590,180,703 1,244,846,676 1,587,960,145

k|lt z]o/ cfDbfgL

cfwf/e't k|lt z]o/ cfDbfgL 15.05 19.66 15.01 19.63

8fOn'6]8 k|lt z]o/ cfDbfgL 15.05 19.66 15.01 19.63

Plss[t gfkmf gf]S;fg ljj/0f>fj0f !, @)&^ b]lv cfiff9 #!, @)&& ;Dd

/sd ?= df

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d's'Gb gfy 9'+u]n;~rfns


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sd?g gx/ cxdb;~rfns

P=cf/=Pd gfhd; ;lsacWoIf

l;= P= ;'lw/ s'df/ zdf{;fem]bf/

P; P08 P; P;f]l;P6\;

rf6{8{ PsfpG6]G6\;

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ldlt M gf]e]Da/ #), @)@):yfg M sf7df8f}+, g]kfn


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o; jif{

ut jif{

o; jif{

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1

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145

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(8

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80)

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384,6

71

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1

9,13

7,848

(40,

564,2

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526,

553

(40,

564,2

33)

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gub

k|jfxsf] x]lhËaf6

ePsf] gfkmf÷gf]S;

fg

ljb]z

L ljlgdo

;+rfngs

f] ljQLo ;

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oaf6 e

Psf] ;6x

L gfkmf÷gf]S;

fg

dfly p

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f j'Fb

fsf] cfos/

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-

- -

-

u_ OlSj6L tl/sfaf6 n

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1

9,13

7,848

(40,

564,2

33)

17,

526,

553

(40,

564,2

33)

hDdf lj:t[t cfDbfgL

1

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1

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616,

470

1

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1

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395,

912

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L

1,2

67,3

50,3

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616,

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1

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1

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395,

912

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:jfy{

-

-

-

-

hDdf lj:t[t cfDbfgL

1

,267

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1

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616,

470

1

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1

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395,

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Pls

s[t

cGo

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fDb

fgLs

f] ljj

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>fj0f !, @)&^ b]lv cfiff9 #!, @)&& ;Dd

/sd

?= df

slj

Gb| b

fxfn

k|d'v – ljQ

O{Gb

|| ax

fb'/

yfk

f;~r

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;'/]G

b| e

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>]i7

k|d'v ljQ

clws[t

d's

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fy 9

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9'+u

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k|d'v s

fo{sf/L clws[t

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d ;

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bLk

s s

fsL{

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?g

gx

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xd

b;~r

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f/=P

d g

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lsa

cWoIf

l;= P

= ;'lw

/ s

'df/

zd

f{;fem]bf/

P; P

08 P

; P

;f]l;

P6\;

rf6{8{ P

sfpG6]G6\;


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|ltj]b

g cg';

f/

ldlt M g

f]e]Da/ #), @)@)

:yfg M s

f7df8f}+, g]k

fn


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l/jt

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f] ljj

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ljj/0f

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a}+ssf ;fwf/0f z]o/wgLsf lgldQ

u}/

lgolGqt

:jfy{

hDdf OlSj6L

z]o/ k"Fh

Lz]o

/ lk|ldod

;fwf/0f hu]8f

sf]if

;6xL 36a9

sf]if

lgofds

hu]8f

sf]if

km]o/ eNo'

sf]if

k'gMd'Nof°g

sf]if

;+lrt d'gfkmf

cGo sf]if

hDdf

>fj0f !, @)&% ;fns

f] df}Hb

ft8,

088,

299,

226

-

2,29

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4,59

6 6

5,98

4,99

6 2

35,4

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30

121

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701

-

941

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33

-

11,7

37,10

6,233

;dfof]hg÷k'g

M:yfkgf

-

-

>fj0f !, @)&% ;d

fof]hLt÷k'gM :yflkt

df}Hb

ft8,

088,

299,

226

-

2,29

4,27

4,59

6 6

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6 2

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30

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701

941

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-

11,7

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o; jif{sf]] lj:t[t cfDbfgL

gfkmf

1,5

90,18

0,70

3 1

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703

1,5

90,18

0,70

3

cfos

/ kZrfts

f cGo lj:t[t cfDbfgL

km]o/

e]No

'df d

'Nof°g

ul/Psf OlSj6L p

ks/0fsf nu

fgLaf6 e

Psf gfkmf÷g

f]S;fg

(40,

564,

233)

(40,

564,

233)

(40,

564,

233)

k'gM d'Nof°g

af6

ePsf gfkmf÷g

f]S;fg

-

-

kl/eflift n

fe o

f]hgfaf6

ljdfl°s g

fkmf÷gf]S;

fg

-

-

gub

k|jfxsf] x]lhªa

f6 e

Psf] gfkmf÷g

f]S;fg

-

-

ljb]z

L ljlgdo

;+rfng

sf] ljQLo

;DklQ

ljlgdo

af6

ePsf] ;6

xL g

fkmf÷gf]S;

fg

-

-

o; jif{sf] lj:t[t cfDbfgL

-

-

hu]8

f sf]ifdf ;

fl/Ps

f] /s

d 3

17,5

92,0

29

2,9

69,4

52 3

10,8

48,2

88

(686

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4,66

3,123

-

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hu]8

f sf]ifaf6

lgsfln

Psf] /s

d 1

7,92

5,18

4 (3

4,52

4,70

1) (1

6,599

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) (1

6,599

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)

OlSj6Ldf b]vfOPsf] z]o

/wgL ;

Fusf] sf/f]jf/

-

-

z]o/ lgisfzg

-

-

z]o/df cfwfl/t

e'QmfgL

-

-

z]o/wgLnfO{ nfef+z

ljt/0f

-

-

jf]g;

z]o/

lgisfzg

-

-

gub

nfef+z

e'Qmfg

L (8

51,39

9,91

9) (8

51,39

9,91

9) (8

51,39

9,91

9)

cGo

hDdf of]ubfg

-

-

317

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2

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310

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(4

0,56

4,23

3) -

7

0,63

3,075

2

0,13

8,42

2 6

81,61

7,03

3 6

81,61

7,03

4

cfiff9 @)&^ s

f] cGTo df}Hbft

8,08

8,29

9,22

6 -

2

,611,8

66,62

5 68

,954

,448

5

46,33

2,51

8 8

1,058

,467

-

1

,011

,654,

597

10,

557,

383

12,

418,

723,2

66

-

12,

418,

723,2

66

/sd

?= df


ljj/0f

;d'x


u}/

lgolGqt

:jfy{

hDdf OlSj6L

z]o/ k"Fh

Lz]o

/ lk|ldod

;fwf/0f hu]8f

sf]if

;6xL 36a9

sf]if

lgofds

hu]8f

sf]if

km]o/ eNo'

sf]if

k'gMd'Nof°g

sf]if

;+lrt d'gfkmf

cGo sf]if

hDdf

>fj0f !, @)&^ ;fns

f] df}Hb

ft8,

088,

299,

226

-

2,61

1,866

,625

68,9

54,4

48

546

,332,

518

81,0

58,4

67

-

1,0

11,65

4,59

7 1

0,55

7,38

3 1

2,41

8,72

3,266

-

1

2,41

8,72

3,266

;dfof]hg÷k'g

M:yfkgf

>fj0f !, @)&^ ;d


df}Hb

ft8,

088,

299,

226

-

2,61

1,866

,625

68,9

54,4

48

546

,332,

518

81,0

58,4

67

-

1,0

11,65

4,59

7 1

0,55

7,38

3 1

2,41

8,72

3,266

-

1

2,41

8,72

3,266


gfkmf

1,2

48,2

12,4

58

1,2

48,2

12,4

58

1,2

48,2

12,4

58

cfos

/ kZrfts

f cGo lj:t[t cfDbfgL

-

-

km]o/

e]No

'df d

'Nof°g

ul/Psf OlSj6L p

ks/0fsf nu

fgLaf6 e

Psf gfkmf÷g

f]S;fg

19,

137,

848

19,

137,

848

19,

137,

848

k'gM d'Nof°g

af6

ePsf gfkmf÷g

f]S;fg

-

-

kl/eflift n

fe o

f]hgfaf6

ljdfl°s g

fkmf÷gf]S;

fg

-

-

-

gub

k|jfxsf] x]lhªa

f6 e

Psf] gfkmf÷g

f]S;fg

-

-

ljb]z

L ljlgdo

;+rfng

sf] ljQLo

;DklQ

ljlgdo

af6

ePsf] ;6

xL g

fkmf÷gf]S;

fg

-

-


-

-

hu]8

f sf]ifdf ;

fl/Ps

f] /s

d 2

48,9

69,33

5 2

24,0

30 (

117,

125,

200)

(442

,487

,664)

310,

430,

979

11,4

80

11,4

80

hu]8

f sf]ifaf6

lgsfln

Psf] /s

d (1

1,480

)(1

9,56

2,84

9) (1

9,57

4,32

9) (1

9,57

4,32

9)

OlSj6Ldf b]vfOPsf] z]o

/wgL ;

Fusf] sf/f]jf/

z]o/ lgisfzg

-

-

z]o/df cfwfl/t

e'QmfgL

-

-

z]o/wgLnfO{ nfef+z

ljt/0f

-

-

jf]g;

z]o/

lgisfzg

407

,515

,071

4

07,5

15,0

71

407

,515

,071

gub

nfef+z

e'Qmfg

L (9

70,5

95,9

08)

(970

,595

,908

) (9

70,5

95,9

08)

cGo

160

,196

160

,196

160

,196

hDdf of]ubfg

407

,515

,071

-

2

48,9

69,33

5 2

24,0

30 (

117,

125,

200)

19,

126,3

68

-

(164

,871

,113)

291

,028

,326

684

,866

,816

-

6

84,8

66,8

16

cfiff9 @)&& s

f] cGTo df}Hbft

8,49

5,81

4,29

5 -

2,

860,

835,

960

69,

178,

477

429

,207

,318

100

,184,

835

-

846

,783

,487

301

,585

,710

1

3,103

,590

,082

-

1

3,103

,590

,082

/sd

?= df

slj

Gb| b

fxfn

k|d'v – ljQ

O{Gb

|| ax

fb'/

yfk

f;~r

fns

;'/]G

b| e

'if0f

>]i7

k|d'v ljQ

clws[t

d's

'Gb g

fy 9

'+u]n

;~r

fns

1fg

]Gb| k

|;fb

9'+u

fgf

k|d'v s

fo{sf/L clws[t

df]x

db

;fx

cfn

d ;

/j/

;~r

fns

bLk

s s

fsL{

;~r

fns

sd

?g

gx

/ c

xd

b;~r

fns

P=c

f/=P

d g

hd

'; ;

lsa

cWoIf

l;= P

= ;'lw

/ s

'df/

zd

f{;fem]bf/

P; P

08 P

; P

;f]l;

P6\;

rf6{8{ P

sfpG6]G6\;


+nUg k

|ltj]b

g cg';

f/

ldlt M g

f]e]Da/ #), @)@)

:yfg M s

f7df8f}+, g]k

fn


ljj/0f

a}+s


u}/

lgolGqt

:jfy{

hDdf OlSj6L

z]o/ k"FhL

z]o/

lk|ldod

;fwf/0f hu]8f

sf]if

;6xL 36a9

sf]if

lgofds h

u]8f

sf]if

km]o/ eNo'

sf]if

k'gMd'Nof°g

sf]if

;+lrt d'gfkmf

cGo sf]if

hDdf

>fj0f !, @)&% ;fns

f] df}Hbft

8,08

8,29

9,22

6 -

2,

294,

274,

596

65,

984,

996

235

,484

,230

1

21,62

2,70

1 -

9

41,4

63,63

2 (9

,581

,038

) 1

1,737

,548

,343

-

11,7

37,5

48,34

3

;dfof]hg÷k'gM:y

fkgf

-

-

>fj0f !, @)&% ;d


df}Hbft

8,08

8,29

9,22

6 -

2,

294,

274,

596

65,

984,

996

235

,484

,230

1

21,62

2,70

1 9

41,4

63,63

2 (9

,581

,038

) 1

1,737

,548

,343

-

11,7

37,5

48,34

3


gfkmf

1,5

87,9

60,14

5 1

,587

,960

,145

1,5

87,9

60,14

5

cfos

/ kZrftsf cGo lj:t[t cfDbfgL

km]o/ e

]No'df d

'Nof°g

ul/Psf OlSj6L p

ks/0fsf nu

fgLaf6 e

Psf gfkmf÷g

f]S;fg

(40,

564,

233)

(40,

564,

233)

(40,

564,

233)

k'gM d'Nof°g

af6

ePsf gfkmf÷g

f]S;fg

-

-

kl/eflift n

fe o

f]hgfaf6

ljdfl°s g

fkmf÷gf]S;

fg

-

-

gub

k|jfxsf] x]lhªa

f6 e

Psf] gfkmf÷g

f]S;fg

-

-

ljb]z

L ljlgdo

;+rfng

sf] ljQ

Lo ;

DklQ ljlgd

oaf6 e

Psf] ;

6xL gfkmf÷g

f]S;fg

-

-


-

-

hu]8

f sf]ifd

f ;fl/P

sf] /s

d 3

17,5

92,0

29

2,9

69,4

52

310,

848,

288

(686

,072

,891

) 5

4,66

3,123

-

-

hu]8

f sf]ifa

f6 lgs

flnPs

f] /s

d 1

7,92

5,18

4 (3

4,52

4,70

1) (1

6,599

,517

) (1

6,599

,517

)

OlSj6Ldf b]vfOPsf] z]o/wgL ;

Fusf] sf/f]jf/

-

-

z]o/ lgisfzg

-

-

z]o/df cfwfl/t

e'QmfgL

-

-

z]o/wgLnfO{ nfef+z

ljt/0f

-

-

jf]g;

z]o/ lgisfzg

-

-

gub

nfef+z

e'QmfgL

(851

,399,

919)

(851

,399,

919)

(851

,399,

919)

cGo

hDdf of]ubfg

-

-

317

,592

,029

2

,969

,452

31

0,84

8,28

8 (4

0,56

4,23

3) -

6

8,41

2,51

7 2

0,13

8,42

2 6

79,39

6,476

6

79,39

6,476

cfiff9 @)&^ s

f] cGTo df}Hbft

8,08

8,29

9,22

6 -

2,

611,8

66,62

5 68

,954

,448

5

46,33

2,51

8 8

1,058

,467

-

1,0

09,8

76,14

9 1

0,55

7,38

3 12

,416

,944

,818

-

12

,416

,944

,818

Pls

s[t

OlS

j6Ld

f ePs

f] kl/

jt{g

sf] l

jj/0

f>fj0f !, @)&^ b]lv cfiff9 #!, @)&& ;Dd

/sd

?= df


ljj/0f

a}+s


u}/

lgolGqt

:jfy{

hDdf OlSj6L

z]o/ k"FhL

z]o/

lk|ldod

;fwf/0f hu]8f

sf]if

;6xL 36a9

sf]if

lgofds h

u]8f

sf]if

km]o/ eNo'

sf]if

k'gMd'Nof°g

sf]if

;+lrt d'gfkmf

cGo sf]if

hDdf

>fj0f !, @)&^ ;fns

f] df}Hbft

8,08

8,29

9,22

6 -

2,

611,8

66,62

5 68

,954

,448

5

46,33

2,51

8 8

1,058

,467

-

1,0

09,8

76,14

9 1

0,55

7,38

3 1

2,41

6,944

,818

-

12

,416

,944

,818

;dfof]hg÷k'gM:y

fkgf

>fj0f !, @)&^ ;d

fof]lh

t÷k'gM :yflkt

df}Hbft

8,08

8,29

9,22

6 -

2,

611,8

66,62

5 68

,954

,448

5

46,33

2,51

8 8

1,058

,467

-

1,0

09,8

76,14

9 1

0,55

7,38

3 1

2,41

6,944

,818

-

12

,416

,944

,818


gfkmf

1,2

44,8

46,67

6 1

,244

,846

,676

1,2

44,8

46,67

6

cfos

/ kZrftsf cGo lj:t[t cfDbfgL

-

-

km]o/ e]No'df d

'Nof°g ul/Psf O

lSj6L p

ks/0fsf n

ufgL af6 ePs

f

gfkmf÷gf]S;

fg

17,

526,5

53

17,

526,5

53

17,

526,5

53

k'gM d'Nof°g

af6

ePsf gfkmf÷g

f]S;fg

-

-

kl/eflift n

fe o

f]hgfaf6

ljdfl°s g

fkmf÷gf]S;

fg

-

-

-

gub

k|jfxsf] x]lhªd

f eP

sf] gfkmf÷g

f]S;fg

-

-

ljb]z

L ljlgdo

;+rfng

sf] ljQLo

;DklQ

ljlgdo

af6

ePsf] ;6

xL

gfkmf÷g

f]S;fg

-

-


-

-

hu]8

f sf]ifd

f ;fl/P

sf] /s

d 2

48,9

69,33

5 2

24,0

30

(117

,125,

200)

-

(442

,487

,664)

310

,430

,979

1

1,480

1

1,480

hu]8

f sf]ifa

f6 lgs

flnPs

f] /s

d (1

1,480

)(1

9,56

2,84

9) (1

9,57

4,32

9) (1

9,57

4,32

9)

OlSj6Ldf b]vfOPsf] z]o/wgL ;

Fusf] sf/f]jf/

z]o/ lgisfzg

-

-

z]o/df cfwfl/t

e'QmfgL

-

-

z]o/wgLnfO{ nfef+z

ljt/0f

-

-

jf]g;

z]o/ lgisfzg

407

,515

,069

4

07,5

15,0

69

407

,515

,069

gub

nfef+z

e'QmfgL

(970

,595

,908

) (9

70,5

95,9

08)

(970

,595

,908

)

cGo

hDdf of]ubfg

407

,515

,069

-

2

48,9

69,33

5 2

24,0

30

(117

,125,

200)

17,

515,

073

-

(168

,236

,895

) 2

90,8

68,12

9 6

79,7

29,5

40

-

679

,729

,540

cfiff9 @)&& s

f] cGTo df}Hbft

8,49

5,81

4,29

5 -

2,

860,

835,

960

69,

178,

477

429

,207

,318

98,

573,5

40

-

841

,639,

256

301

,425

,512

1

3,096

,674,

359

-

13,0

96,67

4,35

9

/sd

?= df

slj

Gb| b

fxfn

k|d'v – ljQ

O{Gb

|| ax

fb'/

yfk

f;~r

fns

;'/]G

b| e

'if0f

>]i7

k|d'v ljQ

clws[t

d's

'Gb g

fy 9

'+u]n

;~r

fns

1fg

]Gb| k

|;fb

9'+u

fgf

k|d'v s

fo{sf/L clws[t

df]x

db

;fx

cfn

d ;

/j/

;~r

fns

bLk

s s

fsL{

;~r

fns

sd

?g

gx

/ c

xd

b;~r

fns

P=c

f/=P

d g

hd

'; ;

lsa

cWoIf

l;= P

= ;'lw

/ s

'df/

zd

f{;fem]bf/

P; P

08 P

; P

;f]l;

P6\;

rf6{8{ P

sfpG6]G6\;


+nUg k

|ltj]b

g cg';

f/

ldlt M g

f]e]Da/ #), @)@)

:yfg M s

f7df8f}+, g]k

fn


ljj/0f;d'x a}+s


sf/f]jf/ ;+rfngaf6 gub k|jfx

Jofh k|flKt 7,447,594,914 6,937,760,964 7,446,421,334 4,445,604,041

z'Ns tyf cGo cfDbfgL 1,199,725,238 1,126,778,138 1,193,142,505 678,304,617

nfef+z k|flKt - - - -

sf/f]jf/ ;+rfngaf6 k|flKt 229,051,707 229,460,620 229,051,707 257,651,164

Jofh e'QmfgL (4,596,745,553) (4,025,353,057) (4,601,654,956) (2,867,976,922)

sldzg tyf z'Ns e'QmfgL (41,886,741) (47,927,997) (41,886,741) (30,704,010)

sd{rf/L vr{ (1,026,994,388) (981,152,122) (1,024,465,702) (772,586,935)

cGo vr{ (497,418,538) (430,779,038) (494,737,302) (251,025,493)

;+rfng ;DklQ / bfloTjsf] kl/jt{g cl3sf] ;+rfng gub k|jfx 2,713,326,638 2,808,787,509 2,705,870,846 1,459,266,461

;+rfng ;DjGwL rfn' ;DklQdf 36÷-a9_

g]kfn /fi6« a}+saf6 jfFsL /sddf 36÷-a9_ (6,723,455,201) 128,011,497 (6,723,455,201) 128,011,497

a}+s tyf ljQLo ;+:yfx?df /x]sf] df}Hbft 36÷-a9_ 1,031,751,520 (1,275,855,494) 1,031,751,520 (1,275,855,494)

cGo Jofkfl/s ;DklQdf 36÷-a9_ (10,921,068) (2,013,275) (10,921,068) (2,013,275)

a}+s tyf ljQLo ;+:yfx?nfO{ lbOPsf] shf{ tyf ;fk6Ldf 36÷-a9_ 263,842,224 (493,188,497) 263,842,224 (493,188,497)

u|fxsnfO{ lbOPsf] shf{ tyf ;k6Ldf 36÷-a9_ (7,390,876,780) (12,087,917,438) (7,390,876,780) (12,087,917,438)

cGo ;DklQdf 36÷-a9_ 308,852,030 (416,302,337) 317,703,320 (414,868,894)

(12,520,807,274) (14,147,265,544) (12,511,955,984) (14,145,832,101)

;+rfng ;DjGwL rfn' bfloTjdf -36_÷a9

a}+s tyf ljQLo ;+:yfx?nfO{ lbg' kg]{ jfFsL /sddf -36_÷a9 2,892,607,800 329,100,000 2,892,607,800 329,100,000

g]kfn /fi6« a}+snfO{ lbg' kg]{ jfFsL /sddf -36_÷a9 (602,573,847) 411,797,046 (602,573,847) 411,797,046

u|fxssf] lgIf]kdf -36_÷a9 10,244,924,918 11,724,953,738 10,206,235,075 11,711,754,585

C0f ;fk6Ldf -36_÷a9 - - - -

cGo bfloTjdf -36_÷a9 332,810,679 (248,385,755) 292,357,752 (249,337,224)

12,867,769,550 12,217,465,030 12,788,626,780 12,203,314,407

cfos/ cufl8sf] ;+rfng ultljlwaf6 v'b gub k|jfx 3,060,288,914 878,986,995 2,982,541,642 (483,251,232)

cfos/ e'QmfgL (568,782,238) (674,316,768) (568,782,238) (674,316,768)

;+rfng ultljlwaf6 v'b gub k|jfx 2,491,506,676 204,670,227 2,413,759,404 (1,157,568,000)

nufgL sf/f]jf/df gub k|jfx

nufgL vl/b (1,154,997,414) (1,229,645,543) (1,077,259,307) (1,215,286,543)

nufgL ljqmL - - - -

l:y/ ;DklQsf] vl/b (161,860,694) (1,236,431,829) (161,860,694) (1,234,957,378)

l:y/ ;DklQsf] ljqmL - 2,623,643 - 2,623,643

cd"t{ ;DklQsf] vl/b (25,622,457) 2,939,305 (25,622,457) 3,413,434

cd"t{ ;DklQsf] ljqmL - - - -

nufgL ;DklQsf] vl/b (21,610,435) - (21,610,435) -

nufgLsf] ;DklQsf] ljqmL - 3,136,056 3,136,056

Jofh k|fKt - - -

nfef+z k|fKt - 6,620,010 6,620,010

nufgL sf/f]jf/df v'b gub k|jfx (1,364,091,000) (2,450,758,358) (1,286,352,893) (2,434,450,778)

Plss[t gub k|jfx ljj/0f>fj0f !, @)&^ b]lv cfiff9 #!, @)&& ;Dd

/sd ?= df


ljj/0f;d'x a}+s


ljQLo ;|f]t sf/f]jf/af6 gub k|jfx

C0fkq lgisfzgaf6 k|fKt 702,334 1,992,976,657 702,334 1,992,976,657

C0fkqsf] e'QmfgL

;'/If0fdf g/flvPsf] bfloTjsf] lgisfzgaf6 k|fKt

;'/If0fdf g/flvPsf] bfloTjsf] e'QmfgL

z]o/ lgisfzgaf6 k|fKt - - - -

nfef+z e'QmfgL (563,080,837) (851,399,919) (563,080,837) (851,399,919)

Jofh e'QmfgL

cGo k|flKt÷e'QmfgL

ljQLo ;|f]t sf/f]jf/af6 v'b gub (562,378,503) 1,141,576,737 (562,378,503) 1,141,576,737

gub tyf gub ;dfgdf ePsf] v'b 36÷a9 565,037,173 (1,104,511,393) 565,028,008 (1,104,511,393)

gub tyf gub ;dfgsf] ;'?jftL df}Hbft 2,613,362,256 3,705,995,838 2,613,362,256 3,705,995,838

gub tyf gub ;dfgdf ljlgdo b/df ePsf] km/saf6 cfDbfgL÷vr{ 896,119 11,877,811 896,119 11,877,811

gub tyf gub ;dfgsf] clGtd df}Hbft 3,179,295,548 2,613,362,256 3,179,286,383 2,613,362,256

/sd ?= df

sljGb| bfxfnk|d'v – ljQ

O{Gb|| axfb'/ yfkf;~rfns

;'/]Gb| e'if0f >]i7k|d'v ljQ clws[t

d's'Gb gfy 9'+u]n;~rfns


df]xdb ;fx cfnd ;/j/;~rfns

bLks sfsL{;~rfns

sd?g gx/ cxdb;~rfns

P=cf/=Pd ghd'; ;lsacWoIf

l;= P= ;'lw/ s'df/ zdf{;fem]bf/

P; P08 P; P;f]l;P6\;

rf6{8{ PsfpG6]G6\;

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

ldlt M gf]e]Da/ #), @)@):yfg M sf7df8f}+, g]kfn


4.1 gub tyf gub ;dfg /sd ?= df

ljj/0f ;d"x a}+s

cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^

gub df}Hbft 2,324,870,685 1,820,812,569 2,324,861,520 1,820,812,569

a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft 854,424,863 792,549,687 854,424,863 792,549,687

dfu tyf cNk ;"rgfdf k|fKt x'g] /sd - - - -

cGo - - -

hDdf 3,179,295,548 2,613,362,256 3,179,286,383 2,613,362,256

4.2 g]]kfn /fi6« a}+sdf /x]sf] df}Hbft tyf lng'kg]{ jSof}tf /sd ?= df

ljj/0f ;d"x a}+s


g]kfn /fi6« a}+s;Fu /x]sf] j}wflgs df}Hbft 13,485,569,880 6,762,114,679 13,485,569,880 6,762,114,679

k'gMljqmL ;Demf}tf cGtu{t vl/b ul/Psf] lwtf]kq - - - -

g]kfn /fi6« a}+sdf ePsf] cGo lgIf]k tyf lng jfFsL jSof}tf /sd - - - -

hDdf 13,485,569,880 6,762,114,679 13,485,569,880 6,762,114,679

g]kfn /fi6« a}+sn] k'li6 u/]sf] ljj/0fsf] cfwf/df hDdf df}Hbft ?= !#,$&^,(!(,*^$=)& /x]sf] 5 .

4.3 a}+s tyf ljQLo ;+:yfx?df ePsf] df}Hbft /sd ?= df

ljj/0f ;d"x a}+s


:jb]zL a}+s tyf ljQLo ;+:yf;Fusf] df}Hbft - - - -

ljb]zL a}+s tyf ljQLo ;+:yf;Fusf] df}Hbft 2,503,879,480 3,535,631,000 2,503,879,480 3,535,631,000

36fpg]M hf]lvd Joj:yf - - - -

hDdf 2,503,879,480 3,535,631,000 2,503,879,480 3,535,631,000

4.4 8]l/e]l6e ljQLo pks/0fx? /sd ?= df

ljj/0f ;d"x a}+s


Jofkfl/s nufgL

Jofhb/ :jfk

d'b|f :jfk

clu|d ljlgdo ;Demf}tf

cGo

hf]lvd Joj:yfkgsf] lglDt

Jofhb/ :jfk

d'b|f :jfk


cGo 29,989,200 31,228,000 29,989,200 31,228,000

hDdf 29,989,200 31,228,000 29,989,200 31,228,000

dfly pNn]lvt k|f]8S6x? a}+sn] cfkm\g} 6«]h/L k|of]hgsf] nflu pkof]u ub{5 . ljQLo cj:yfsf] ljj/0fdf pk/f]Qm 8]l/e]l6e ljQLo pks/0fsf] ;DklQ tyf bfloTjx? g]6 ckm ul/Psf] 5 .

ljQLo ljj/0f ;DjlGw cg';"rLx?


4.5 cGo Jofkfl/s ;DklQx? /sd ?= df

ljj/0f ;d"x a}+s


6«]h/L ljn - - - -

g]kfn ;/sf/sf] C0fkq - - - -

g]kfn /fi6« a}+ssf] C0fkq - - - -

:jb]zL Ohfht k|fKt ;+:yfsf] aG8 - - - -

z]o/ 139,248,991 95,219,007 106,140,075 95,219,007

cGo - -

hDdf 139,248,991 95,219,007 106,140,075 95,219,007

pwf/f] /flvPsf]

pwf/f] g/flvPsf] 139,248,991 95,219,007 106,140,075 95,219,007

4.5.1 cGo Jofkfl/s ;DklQ ;DjGwL hfgsf/L /sd ?= df

ljj/0fcfiff9 d;fGt @)&& cfiff9 d;fGt @)&^

nfut km]o/ e]No' nfut km]o/ e]No'

lrlnd] xfO8«f] kfj/ sDkgL ln= 6,087,885 5,580,756 7,692,230 6,087,885

g]kfn nfOkm OG:of]/]G; sDkgL ln= 12,953,677 18,115,020 11,939,076 12,953,677

Pn= cfO= l;= -g]kfn_ ln= 18,745,600 20,952,820 16,967,742 18,745,600

g]zgn nfOkm OG:of]/]G; sDkgL ln= 19,157,580 22,220,692 23,051,949 19,157,580

n'lDjgL hg/n OG:of]/]G; sDkgL ln= 8,912,180 9,388,878 11,399,300 8,912,180

k|'8]lG;on OG:of]/]G; sDkgL ln= 6,243,560 8,008,292 7,918,560 5,634,360

lk|ldo/ OG:of]/]G; sDkgL ln= 11,462,804 14,344,176 14,236,875 11,409,650

?/n dfOqmf]kmfOgfG; 8]enkd]G6 ;]G6/ 8,073,525 7,529,441 - -

g]kfn 6]lnsd - - 12,501,489 12,318,075

hDdf 91,636,811 106,140,075 105,707,221 95,219,007

4.6 a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6L /sd ?= df

ljj/0f ;d"x a}+s


:jb]zL a}+s tyf ljQLo ;+:yf M

n3'ljQ ;+:yfnfO{ lbOPsf] shf{ 1,626,155,259 1,892,684,054 1,626,155,259 1,892,684,054

cGo -

36fpg] M hf]lvd Joj:yf (16,240,269) (18,926,841) (16,240,269) (18,926,841)

hDdf 1,609,914,990 1,873,757,213 1,609,914,990 1,873,757,213

$=^=! shf{ hf]lvd Joj:yf /sd ?= df

ljj/0f ;d"x a}+s


>fj0f ! sf] df}Hbft 18,926,841 13,945,139 18,926,841 13,945,139

o; jif{sf] hf]lvd Joj:yf M

o; jif{sf] hDdf (2,686,571) 4,981,702 (2,686,571) 4,981,702

c;'nL÷lkmtf{

ckn]vg

cfiff9 cGTosf] df}Hbft 16,240,269 18,926,841 16,240,269 18,926,841


4.7 u|fxsnfO{ lbPsf] shf{ tyf ;fk6L /sd ?= df

ljj/0f ;d"x a}+s


ckn]lvt d'Nodf d'Nof°g ul/Psf] shf{ / ;fk6L 61,220,090,058 53,826,526,707 61,220,090,058 53,826,526,707

36fpg] M hf]lvd Joj:yf (2,111,552,142) (1,307,329,876) (2,111,552,142) (1,307,329,876)

;fd"lxs hf]lvd Joj:yf - (615,739,060) - (615,739,060)

Psn hf]lvd Joj:yf (2,111,552,142) (691,590,816) (2,111,552,142) (691,590,816)

v'b /sd 59,108,537,916 52,519,196,831 59,108,537,916 52,519,196,831

FVTPL df d'Nof°g ul/Psf] shf{ tyf ;fk6L

hDdf 59,108,537,916 52,519,196,831 59,108,537,916 52,519,196,831

$=&=! shf{ k|sf/sf] cfwf/df shf{ tyf ;fk6Lsf] ljZn]if0f /sd ?= df

ljj/0f ;d"x a}+s


shf{ k|sf/

cfjlws shf{ 12,000,825,100 8,833,556,200 12,000,825,100 8,833,556,200

cf]e/8«fkm\6 7,531,854,246 7,927,295,016 7,531,854,246 7,927,295,016

6«i6 l/l;K6÷lgof{t shf{ 1,820,174,800 2,826,534,500 1,820,174,800 2,826,534,500

dfu tyf cGo rfn' k"FhL shf{ 12,067,005,800 9,925,544,800 12,067,005,800 9,925,544,800

JolQmut cfjfl;o shf{ 4,210,181,300 4,262,189,100 4,210,181,300 4,262,189,100

l/on :6]6 shf{ 3,164,099,300 2,365,101,200 3,164,099,300 2,365,101,200

dflh{g n]lG8Ë shf{ 311,987,300 410,232,500 311,987,300 410,232,500

xfo/ kr]{h shf{ 7,030,142,900 7,359,490,900 7,030,142,900 7,359,490,900

ljkGg ju{nfO{ shf{ 1,617,766,600 1,081,304,346 1,617,766,600 1,081,304,346

ljn vl/b 230,129,400 324,702,500 230,129,400 324,702,500

sd{rf/L shf{ 1,237,886,515 1,045,813,737 1,237,886,515 1,045,813,737

cGo 9,162,183,789 7,251,087,476 9,162,183,789 7,251,087,476

hDdf 60,384,237,050 53,612,852,276 60,384,237,050 53,612,852,276

lng jfFsL Jofh 835,853,008 213,674,431 835,853,008 213,674,431

s"n hDdf 61,220,090,058 53,826,526,707 61,220,090,058 53,826,526,707

$=&=@ d'b|fsf] cfwf/df shf{ tyf ;fk6Lsf] ljZn]if0f /sd ?= df

ljj/0f ;d"x a}+s


g]kfnL ?k}+of 60,360,612,961 53,758,234,841 60,360,612,961 53,758,234,841

ef/tLo ?k}Fof - -

cd]l/sg 8n/ 859,477,097 68,291,866 859,477,097 68,291,866

u|]6 lj|6]g kfpG8 - - - -

o"/f] - - - -

hfklgh o]g - - - -

rfOlgh o'cfg - - - -

cGo - - - -

hDdf 61,220,090,058 53,826,526,707 61,220,090,058 53,826,526,707


$=&=# lwtf] ;'/If0fsf] cfwf/df shf{ tyf ;fk6Lsf] ljZn]if0f /sd ?= df

ljj/0f ;d"x a}+s


;'/If0f

rn÷crn ;DklQ 57,476,382,000 50,529,472,889 57,476,382,000 50,529,472,889

;'g / rfFbL 477,139,200 507,135,705 477,139,200 507,135,705

:jb]zL a}+s tyf ljQLo ;+:yfsf] hdfgt 1,658,308,200 101,311,846 1,658,308,200 101,311,846

;/sf/L hdfgt 91,300,000 91,300,000 91,300,000 91,300,000

cGt/fli6«o ;"rLs[t a}+ssf] hdfgt - - - -

lgof{t sfuhkqsf] lwtf] 41,600,000 - 41,600,000 -

d'2lt lgIf]ksf] lwtf] 196,759,600 389,427,934 196,759,600 389,427,934

;/sf/L lwtf]kqsf] lwtf] - - - -

sfpG6/ hdfgt - - - -

JolQmut hdfgt 126,640,800 273,872,723 126,640,800 273,872,723

cGo lwtf] 1,513,871,487 2,186,759,801 1,513,871,487 2,186,759,801

hDdf 61,582,001,287 54,079,280,898 61,582,001,287 54,079,280,898

;'/If0f gul/Psf] - - - -

hDdf 61,582,001,287 54,079,280,898 61,582,001,287 54,079,280,898

cfDbfgLdf Aofh klxrfg gul/Psf] (361,911,229) (252,754,191) (361,911,229) (252,754,191)

s"n hDdf 61,220,090,058 53,826,526,707 61,220,090,058 53,826,526,707

$=&=$ hf]lvdsf] nflu Joj:yf /sd ?= df

ljj/0f ;d"x a}+s


lglb{i6 hf]lvdsf] nflu Joj:yf

>fj0f ! sf] df}Hbft 691,590,816 579,983,035 691,590,816 579,983,035

o; jif{sf] hf]lvd Joj:yf M - -

o; jif{sf] hDdf hf]lvd Joj:yf 1,419,961,326 111,607,781 1,419,961,326 111,607,781

o; jif{sf] c;'nL÷lkmtf{ - -

ckn]vg - -

ljb]zL d'b|fsf] ljlgdo b/sf] 36÷a9 - -

cGo ptf/r9fj - -

cfiff9 d;fGtsf] df}Hbft 2,111,552,142 691,590,816 2,111,552,142 691,590,816

;fd'lxs hf]lvd Joj:yf

>fj0f ! sf] df}Hbft 615,739,060 285,084,184 615,739,060 285,084,184

o; jif{sf] hf]lvd Joj:yf - -

o; jif{sf] hf]lvd÷-lkmtf{_ (615,739,060) 330,654,875 (615,739,060) 330,654,875

ljb]zL d'b|fsf] ljlgdo b/sf] 36÷a9 - -

cGo ptf/r9fj - -

cfiff9 d;fGtsf] df}Hbft - 615,739,060 - 615,739,060

hDdf hf]lvd Joj:yf 2,111,552,142 1,307,329,876 2,111,552,142 1,307,329,876


4.8 lwtf]kqdf nufgL /sd ?= df

ljj/0f ;d"x a}+s


kl/iff]lwt d'Nodf d'Nof°g ul/Psf] lwtf]kqdf nufgL 6,353,064,737 5,399,872,452 6,334,205,737 5,385,513,452

FVTOCI df d'Nof°g ul/Psf] OlSj6Ldf ul/Psf] nufgL 712,427,082 538,156,115 671,761,070 538,156,115

hDdf 7,065,491,819 5,938,028,567 7,005,966,807 5,923,669,567

$=*=! kl/iff]lwt -Amortized_ d'Nodf d'Nof°g ul/Psf] ;]So'l/6Lh nufgL /sd ?= df

ljj/0f ;d"x a}+s


C0fkq 18,859,000 - - -

;/sf/L C0fkq 5,883,936,666 3,928,587,804 5,883,936,666 3,928,587,804

;/sf/L 6«]h/L ljn 443,389,071 1,456,925,648 443,389,071 1,456,925,648

g]kfn /fi6« a}+ssf] C0fkq - - - -

g]kfn /fi6« a}+ssf] lgIf]k pks/0fx? - - - -

cGo 6,880,000 14,359,000 6,880,000 -

36fpg]M hf]lvd Joj:yf - - - -

hDdf 6,353,064,737 5,399,872,452 6,334,205,737 5,385,513,452

$=*=@ cGo lj:t[t cfDbfgLsf] tflnsfdf kg]{ km]o/ e]No'df d'Nof°g ul/Psf OlSj6Ldf nufgL /sd ?= df

ljj/0f ;d"x a}+s


OlSj6L pks/0fx?

;"rLs[t z]o/ 691,326,221 509,410,115 650,660,209 509,410,115

;"rLs[t gul/Psf z]o/ 21,100,861 28,746,001 21,100,861 28,746,001

hDdf 712,427,082 538,156,115 671,761,070 538,156,115

4.8.3 OlSj6Ldf ulPsf] nufgL ;DjGwL hfgsf/L /sd ?= df


nfut km]o/ e]No' nfut km]o/ e]No'

g]kfn u|fdL0f ljsf; a}+s ln= -k|j4{s_ 11,340,500 16,699,725 11,340,500 11,340,500

cfOPdO{ hg/n OG:of]/]G; sDkgL ln= -k|j4{s_ 92,570,850 240,453,360 92,340,000 229,003,200 ?/n dfOqmf]kmfOgfG; 8]enkd]G6 ;]G6/ ln= -k|j4{s_ 4,531,000 7,836,100 4,531,000 4,531,000 o'lglne/ g]kfn ln= 199,364 1,880,000 199,364 2,025,000 hnljB't nufgL tyf ljsf; s+= 6,341,300 9,277,282 6,341,300 11,230,394 d]/f] dfOqmf] kmfOgfG; ljQLo ;+:yf ln= 10,900 117,950 10,900 71,820 g]kfn 6]lnsd ln= 86,175,609 85,145,415 - - c?0f sfj]nL kfj/ ln= 29,500 34,220 29,500 55,460 km:6{ dfOqmf]kmfOgfG; 8]enkd]G6 a}+s ln= 18,649,587 17,425,652 18,649,587 14,528,084 l8k|f]S; 8]enkd]G6 a}+s ln= 5,666,839 5,600,505 5,666,839 3,234,375 j'6jn kfj/ sDkgL ln= 13,319,820 11,033,506 13,319,820 11,427,460 k|e' OG:of]/]G; s=+ ln= 5,866,070 4,933,480 5,860,367 3,870,685 l;4fy{ OG:of]/]G; s+= ln= 1,289,522 1,040,250 1,289,522 797,160 ;flgdf dfO{ xfO8«f]kfj/ ln= 2,583,496 1,618,980 2,583,496 1,617,000

hDdf ;"rLs[t nufgL 248,574,356 403,096,425 162,162,195 293,732,138

PgPdlj Do'r'cn kmG8 20,000,000 19,000,000 200,000 216,400

PgcfOljPn ;Dj[l4 kmG8 10,433,470 10,329,135 10,433,470 9,661,393 PgcfOljPn k|ult kmG8 10,274,070 8,373,367 10,274,070 7,643,908 Unf]jn cfOPdO ;d'Ggt of]hgf –! 23,732,930 20,362,854 23,732,930 19,888,195


4.8.3 OlSj6Ldf ulPsf] nufgL ;DjGwL hfgsf/L /sd ?= df


nfut km]o/ e]No' nfut km]o/ e]No'gljn OlSj6L kmG8 11,265,040 10,510,282 11,265,040 10,510,282 PgPdlj xfOlj|8 Do'r'cn kmG8 12,619,210 11,988,250 12,619,210 12,657,068 PgcfOljPn k|ult kmG8 29,247,920 25,650,426 29,247,920 22,316,163 nIdL OlSj6L kmG8 24,000,000 23,832,000 24,000,000 22,560,000 ;flgdf OlSj6L kmG8 9,677,470 9,677,470 9,677,470 9,764,567 l;4fy{ OlSj6L kmG8 10,000,000 9,500,000 10,000,000 10,180,000 l;l6hg Do'r'cn kmG8 50,000,000 48,150,000 50,000,000 50,000,000 PgcfOl; Plzof u|f]y kmG8 10,000,000 10,190,000 10,000,000 10,280,000 glan Aofn]G; km08 @ 30,000,000 30,000,000 30,000,000 30,000,000 l;l6hg Do'r'cn kmG8 ! 10,000,000 10,000,000 - - hDdf ;"rLs[t Do'r'cn kmG8 261,250,110 247,563,784 231,450,110 215,677,977 g]kfn lSnol/Ë xfp; ln= 2,500,000 2,500,000 2,500,000 2,500,000 qm]l86 OGkm/d];g ;]G6/ ln= 1,357,000 1,357,000 1,357,000 1,357,000 g]zgn a}+lsË OlG:6Ro'6 ln= 1,834,860 1,834,860 1,200,000 1,200,000 g]kfn :6s PS;r]Gh ln= 5,000 5,000 5,000 5,000 g]kfn On]S6«f]lgs k]d]G6 l;:6d s+= ln= 15,000,000 15,000,000 15,000,000 15,000,000 xl/l;l4 la|S; P08 6fon km\ofS6«L ln= - - - - ;f+u|Lnf xfplhª 8]enkd]G6 s+= ln= - - - - l;l6hg ;]leË jG8 - - 8,280,000 8,280,000 :jLkm\6 OGe]:6d]G6 404,001 404,001 404,001 404,001 hDdf c;"rLs[t nufgL 21,100,861 21,100,861 28,746,001 28,746,001 hDdf 530,925,327 671,761,070 422,358,306 538,156,116

4.9 rfn' s/ ;DklQ /sd ?= df

rfn' s/ ;DklQdf a}+sn] cfos/ P]g, @)%* jdf]lhd :jo+ lgwf{l/t clu|d cfos/ e'QmgL /sd ;fd]n ul/Psf] 5 .

ljj/0f ;d"x a}+s


rfn' jif{sf] cfo s/ ;DklQ 83,071,272 79,210,905 82,866,696 79,925,880

ut jif{x?sf] s/ ;DklQ - - - -

hDdf 83,071,272 79,210,905 82,866,696 79,925,880

rfn' jif{sf] cfos/ bfloTj - - - -

ut jif{x?sf] s/ bfloTjx? - - - -

hDdf - - - -

4.10 ;xfos sDkgLdf nufgL /sd ?= df

ljj/0fa}+s

cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^

;"rLs[t ;xfos sDkgLdf nufgL - -

;"rLs[t gePsf ;xfos sDkgLdf nufgL 220,000,000 200,000,000

hDdf nufgL 220,000,000 200,000,000

36fpg] M hf]lvd Joj:yf

v'b lstfjL d'No 220,000,000 200,000,000

4.10.1 ;"rLs[t ePsf ;xfos sDkgLdf nufgL /sd ?= df


k/n d'No km]o/ e]No' k/n d'No km]o/ e]No'

hDdf - - -


4.10.4 ;xfos sDkgLdf u}/ lgolGqt :jfy{ /sd ?= df

ljj/0f;d"x


NCI ;Fu /x]sf] OlSj6L OG6«]i6 (%)

o; jif{sf] gfkmf gf]S;fg jfF8kmfF8

cfiff9 cGTodf NCI ;Fu /x]sf] ;+lrt df}Hbft

NCI nfO{ lbPsf] nfef+z

4.10.3 a}+ssf] ;xfos sDkgLx?sf] hfgsf/L

ljj/0fa}+ssf] :jfldTj k|ltztdf


g]kfn a+unfb]z Soflk6n ln= 100 100

Pg=la=la=Pn ;]So'l/l6h ln= 100 -

100 100

4.11 ;Dj4 sDkgLdf nufgL /sd ?= df

ljj/0f;d"x a}+s


;"rLs[t ;Dj4 sDkgLdf nufgL - - - -;"rLs[t gePsf ;Dj4 sDkgLdf nufgL - - - -hDdf nufgL - - - -36fpg] M hf]lvd Joj:yf

v'b lstfjL d'No - - - -

4.11.1 ;"rLs[t ;Dj4 sDkgLdf ul/Psf] nufgL /sd ?= df

ljj/0f

;d"x a}+s


k/n d'No km]o/ e]No' k/n d'No km]o/ e]No' k/n d'No km]o/ e]No' k/n d'No km]o/ e]No'

hDdf - - - - - -

4.11.2 ;"rLs[t gePsf] ;Dj4 sDkgLdf ul/Psf] nufgL /sd ?= df

ljj/0f

;d"x a}+s


k/n d'No km]o/ e]No' k/n d'No km]o/ e]No' k/n d'No km]o/ e]No' k/n d'No km]o/ e]No'

hDdf - - - - - -

4.10.2 ;"rLs[t gePsf ;xfos sDkgLdf nufgL /sd ?= df


k/n d'No km]o/ e]No' k/n d'No km]o/ e]No'

g]kfn a+unfb]z Soflk6n ln= 200,000,000 200,000,000

Pg=la=la=Pn ;]So'l/l6h ln= 20,000,000

hDdf 220,000,000 200,000,000

4.11.3 a}+ssf ;Dj4 sDkgLx?sf] hfgsf/L :jfldTj k|ltztdf

ljj/0f ;d"x a}+s


- - - -


$=!!=$ ;Dj4 sDkgLx?sf] OlSj6L e]No' /sd ?= df

ljj/0f;d"x


- -

4.12 ;DklQdf nufgL /sd ?= df

ljj/0f;d"x a}+s


km]o/ e]No'df d'Nof°g ul/Psf] nufgL ;DklQ

>fj0f ! sf] df}Hbft

o; jif{sf] yk÷36

o; jif{sf] km]]o/ e]No'df v'b jbnfj

;dfof]hg÷:yfgfGt/0f

v'b /sd

nfutdf d'Nof°g ul/Psf] nufgL ;DklQ

>fj0f ! sf] df}Hbft 412,401,075 156,929,330 412,401,075 156,929,330

o; jif{sf] yk÷36 22,019,836 255,471,745 22,019,836 255,471,745

;dfof]hg÷:yfgfGt/0f - 3,136,056 3,136,056

;+lrt x\f; s6\6L 336,743 264,086 336,743 264,086

;+lrt hf]lvd Joj:yf 66,302,162 69,101,475 66,302,162 69,101,475

v'b /sd 367,782,006 346,171,570 367,782,006 346,171,570

hDdf 367,782,006 346,171,570 367,782,006 346,171,570


4.1

3.1 ;DklQ tyf pks

/0f

/sd

?= df

;d'x

hUuf

ejg

lnhxf]N8 ;DklQ

sDDo'6/ /

P;f];]l/h

kl/jxg

;fwg

kmlg{r/

/ lkmSr/

d]lzg/L

cGo pks

/0fx?

hDdf

k/n df]n

>fj0f !, @)&% sf] df}Hbft

-

- 1

08,8

25,8

79

103

,020

,924

-

147,

360,

737

348,9

70,6

98

708

,178

,238

o; j

if{ yk

M

yk

k"FhLs[t

1,0

00,8

46,

040

95,

362,

229

34,2

56,9

00

43,

997,

780

73,

275,

185

1,2

47,

738,1

34

o; j

if{sf] ljqmL

(353

,380)

(42,

570)

(172

,152

) (1

11,6

00)

(679

,701

)

;dfof]hg÷k'g

Md'No

f°g

cfiff9 @)&^ clGtds

f] df}Hbft

1,0

00,8

46,

040

- 2

03,8

34,7

28

-

137

,235

,254

-

191

,186,

366

422

,134

,283

1,9

55,2

36,6

72

o; j

if{ yk

M

yk

k"FhLs[t

45,

257,

400

1

9,91

0,68

5 2

6,13

5,30

0 1

0,75

7,822

5

0,34

5,98

1 1

52,4

07,1

88

o; j

if{sf] ljqmL

-

-

(178

,129

) -

(2

26,4

86)

(404

,615

)

;dfof]hg÷k'g

Md'No

f°g

cfiff9 @)&& clGtds

f] df}Hbft

1,04

6,10

3,440

2

23,7

45,

413

163

,192

,426

201

,944,1

88

472

,253

,778

2

,107

,239

,245

;+lrt Ãf; s

6\6L / xfgL gf]S;fgL


-

- -

4

3,91

9,26

8

-

91,

436

,583

225

,700

,420

3

61,0

56,2

71

;fnsf] Ãf;s6\6

L 1

9,34

6,23

7 1

1,885,

436

1

8,5

78,6

21

46,

416

,608

9

6,22

6,90

2

;fnsf] xfgLgf]S;

fgL

ljqmL

(81,

468

) 6

7,50

8

(4,6

68)

132

,055

;dfof]hg

cfiff9 @)&^ clGtds

f] df}Hbft

-

- 1

9,26

4,7

69

-

55,

872

,213

-

110

,010

,536

2

72,2

49,

082

457

,396

,600

;fnsf] xfgLgf]S;

fgL

-

26,

779,

136

13,

824

,453

2

2,867

,064

5

2,60

1,813

1

16,0

72,4

66

;fnsf] Ãf;s6\6

L

ljqmL

-

;dfof]hg

cfiff9 @)&& clGtds

f] df}Hbft

-

- 4

6,04

3,90

5 -

69,

696,

665

-

132

,877

,600

3

24,8

50,8

96

573

,469

,066

k"FhLut lgdf{0f

cfiff9 @)&% clGt

dsf] df}Hb

ft 2

4,4

20,7

25

cfiff9 @)&^ clGt

dsf] df}Hb

ft 5

,612

,500

cfiff9 @)&& clGt

dsf] df}Hb

ft 9

,039

,900

v'b

lstfaL d

"No

cfiff9 @)&% clGt

dsf] df}Hb

ft -

-

108

,825

,879

-

5

9,10

1,65

6 -

5

5,92

4,1

54

123

,270

,278

3

71,5

42,

692

cfiff9 @)&^ clGt

dsf] df}Hb

ft 1

,000

,846,

040

- 1

84,5

69,9

59

-

8

1,36

3,04

2 -

8

1,17

5,830

1

49,

885,

201

1,5

03,4

52,5

72

cfiff9 @)&& clGt

dsf] df}Hb

ft1,

046,

103,

440

- 1

77,7

01,5

08

-

9

3,495

,760

-

6

9,06

6,58

8

147,

402

,883

1,5

42,

810

,079

-


4.1

3.2 ;DklQ tyf pks

/0f

/sd

?= df

a}+s

hUuf

ejg

lnhxf]N8 ;DklQ

sDDo'6/ /

P;f];]l/h

kl/jxg

;fwg

kmlg{r/

/ lkmSr/

d]lzg/L

cGo pks

/0fx?

hDdf

k/n df]n


108

,825

,879

-

1

03,0

20,9

24

-

147,

360,

737

348,9

70,6

98

708

,178

,238

o; j

if{ yk

M

yk

k"FhLs[t

1,0

00,8

46,

040

95,

362,

229

34,2

56,9

00

43,

997,

780

71,

800

,735

1

,246,

263,

684

o; j

if{sf] ljqmL

(353

,380)

(42,

570)

(172

,152

) (1

11,6

00)

(679

,701

)

;dfof]hg÷k'g

Md'No

f°g

cfiff9 @)&^ clGtds

f] df}Hbft

1,0

00,8

46,

040

-

203

,834

,728

-

1

37,2

35,2

54

-

191

,186,

366

420

,659

,833

1

,953

,762

,222

o; j

if{ yk

M

yk

k"FhLs[t

45,

257,

400

1

9,91

0,68

5 2

6,13

5,30

0 1

0,75

7,822

5

0,34

5,98

1 1

52,4

07,1

88

o; j

if{sf] ljqmL

(178

,129

) (2

26,4

86)

(404

,615

)

;dfof]hg÷k'g

Md'No

f°g

cfiff9 @)&& clGtds

f] df}Hbft

1,0

46,

103,

440

223

,745,

413

1

63,1

92,4

26

201

,944,1

88

470

,779

,328

2

,105

,764

,795

;+lrt Ãf; s

6\6L / xfgL gf]S;fgL


-

-

-

-

43,

919,

268

-

91,

436

,583

225

,700

,420

3

61,0

56,2

71

;fnsf] Ãf;s6\6

L 1

9,26

4,7

69

11,

952,

945

18,5

73,9

53

46,

335,

809

9

6,12

7,475

;fnsf] xfgLgf]S;

fgL

ljqmL

;dfof]hg

cfiff9 @)&^ clGtds

f] df}Hbft

-

-

19,

264,7

69

-

55,

872

,213

-

1

10,0

10,5

36

272

,036

,229

4

57,1

83,

746

;fnsf] xfgLgf]S;

fgL

26,

779,

136

13,

824

,453

2

2,867

,064

5

2,27

5,453

1

15,7

46,

106

;fnsf] Ãf;s6\6

L

ljqmL

-

;dfof]hg

cfiff9 @)&& clGtds

f] df}Hbft

-

-

46,

043,

905

-

69,

696,

665

-

132

,877

,600

3

24,3

11,6

81

572

,929

,852

k"FhLut lgdf{0f

cfiff9 @)&% clGt

dsf] df}Hb

ft 2

4,4

20,7

25

cfiff9 @)&^ clGt

dsf] df}Hb

ft 5

,612

,500

cfiff9 @)&& clGt

dsf] df}Hb

ft 9

,039

,900

v'b

lstfaL d

"No

cfiff9 @)&% clGt

dsf] df}Hb

ft -

-

1

08,8

25,8

79

-

59,

101,

656

-

55,

924,1

54

123

,270

,278

3

71,5

42,

692

cfiff9 @)&^ clGt

dsf] df}Hb

ft 1

,000

,846,

040

-

184,5

69,9

59

-

81,

363,

042

-

81,

175,

830

1

48,6

23,6

04

1,5

02,1

90,9

75

cfiff9 @)&& clGt

dsf] df}Hb

ft 1

,046,

103,

440

-

177

,701

,508

-

9

3,495

,760

-

6

9,06

6,58

8

146,

467

,647

1,5

41,

874

,843


4.14.1 Voflt tyf cd't{ ;DklQ /sd ?= df

ljj/0f

;d'x

;km\6j]o/

VoftL vl/b ljsf; cGo hDdf

k/n df]n

>fj0f !, @)&% sf] df}Hbft 37,548,592 37,548,592

o; jif{ yk M - Acquisition 2,765,938 2,765,938

yk k"FhLs[t -

o; jif}sf] ljqmL -

;dfof]hg÷k'gMd'Nof°g -

cfiff9 @)&^ clGtdsf] df}Hbft 40,314,530 40,314,530

o; jif{ yk M

Acquisition 31,980,520 31,980,520

yk k"FhLs[t -

o; jif}sf] ljqmL -


cfiff9 @)&& clGtdsf] df}Hbft 72,295,050 72,295,050

;+lrt kl/iff]wg / xfgL gf]S;fgL

cfiff9 @)&% df}Hbft 13,703,881 13,703,881

;fnsf] kl/iff]wg 5,705,243 5,705,243

;fnsf] xfgLgf]S;fgL

ljqmL -

;dfof]hg -


;fnsf] kl/iff]wg 6,465,413 6,465,413

;fnsf] xfgLgf]S;fgL

ljqmL

;dfof]hg


k"FhLut lgdf{0f

v'b lstfaL d"No

cfiff9 @)&% clGtdsf] df}Hbft 23,844,711

cfiff9 @)&^ clGtdsf] df}Hbft 20,905,406

cfiff9 @)&& clGtdsf] df}Hbft 46,420,513


4.14.2 Voflt tyf cd't{ ;DklQ /sd ?= df

a}s

VoftL ;km\6j]o/

cGo vl/b ljsf; hDdf

k/n df]n

>fj0f !, @)&% sf] df}Hbft 37,548,592 37,548,592

o; jif{ yk M - Acquisition 2,291,809 2,291,809

yk k"FhLs[t -

o; jif}sf] ljqmL -



o; jif{ yk M

Acquisition 31,980,520 31,980,520

yk k"FhLs[t -

o; jif}sf] ljqmL -



;+lrt kl/iff]wg / xfgL gf]S;fgL

cfiff9 @)&% df}Hbft 13,703,881 13,703,881

;fnsf] kl/iff]wg 5,705,243 5,705,243

;fnsf] xfgLgf]S;fgL

ljqmL -

;dfof]hg -


;fnsf] kl/iff]wg 6,358,063 6,358,063

;fnsf] xfgLgf]S;fgL

ljqmL

;dfof]hg


k"FhLut lgdf{0f

v'b lstfaL d"No

cfiff9 @)&% clGtdsf] df}Hbft 23,844,711

cfiff9 @)&^ clGtdsf] df}Hbft 20,431,277

cfiff9 @)&& clGtdsf] df}Hbft 46,053,735


cfiff9 d;fGt @)&&

;d"x

a}+s

:yug s/ ;DklQ

:yug s/ bfloTj

:yug s

/ ;DklQ÷bfloTj

:yug s/ ;DklQ

:yug s/ bfloTj

:yug s

/ ;DklQ÷bfloTj

c:yfO{ leGgtfdf :yug s/

a}+s t

yf ljQLo ;

+:yfnfO{ lbP

sf] shf{ ty

f ;fk6L

-

u|fxs

nfO{ lbP

sf] shf{ ty

f ;fk6L

-

-

nufgL ;

DklQ

-

nufgL ;

]So'l/6Lh

42,

941,

278

(42,

941,

278)

42,

250,

723

(42,

250,

723)

;DklQ / p

ks/0f

10,

801

,734

4

2,53

0 1

0,75

9,20

4

10,

801

,734

1

0,801

,734

kl/eflift s

d{rf/L nfe o

f]hgf

30,

372,

250

30,

372,

250

30,

338,5

75

30,

338,5

75

lnh b

floTj

-

-

Joj:yf

-

-

cGo c

:yfoL leGgtfx?

-

-

-

-


41,

173,

984

42,

983,

807

(1

,809

,823

) 4

1,14

0,30

9 4

2,25

0,72

3 (1

,110

,414

)

ut j

if{sf]] jfFsL s/ 3f6fdf :y

ug s

/ -

-

s/s

f] b/df k

l/jt

{gn] l;h{gf e

Psf] :y

ug s

/ -

-

v'b :yug s/ ;DklQ÷bfloTj, cfiff9 @)&&

(1,8

09,8

23)

(1,1

10,4

14)

:yug

s/ ;DklQ÷bflo

Tj, >fj0f ! @)&^

1,7

17,0

54

1,6

69,8

37

o; jif{ l;lh{t 36÷a9

(92,

769)

559

,423

gfkmf gf]S;fg v

ftfdf b]v

fOPsf] :yug s

/ vr{÷cfo

(12,

069,

198)

(12,

030,

835

)

cGo lj:t[t cfodf b]v

fOPsf] :yug s/ vr{÷cfo

8,2

01,9

35

7,5

11,3

80

OlSj6Ldf l;w} b]v


4.1

5 :yug s/ ;DklQ

/sd

?= df

:yug s/ ;Dklt÷bfloTj

;d"x

a}+s

cfiff9 d;fGt @)&&

cfiff9 d;fGt @)&^

cfiff9 d;fGt @)&&

cfiff9 d;fGt @)&^

:yug

s/ ;DklQ

-

-

-

-

v'b

:yug

s/ bfloTj

1,8

09,8

23

1,7

17,0

54

1,1

10,4

14

1,6

69,8

37

hDdf

1,8

09,8

23

1,7

17,0

54

1,1

10,4

14

1,6

69,8

37


4.1

5 :yug s/ ;DklQ

/sd

?= df

cfiff9 d;fGt @)&^

;d"x

a}+s

:yug s/ ;DklQ

:yug s/ bfloTj

:yug s/

;DklQ÷bfloTj

:yug s/ ;DklQ

:yug s/ bfloTj

:yug s/

;DklQ÷bfloTj


a}+s t

yf ljQLo ;

+:yfnfO{ lbP

sf] shf{ ty

f ;fk6L

- -

- -

- -

u|fxs

nfO{ lbP

sf] shf{ ty

f ;fk6L

-

-

-

-

-

-

nufgL ;

DklQ

-

-

-

- -

-

nufgL ;

]So'l/6Lh

-

34,7

39,3

43

(34,7

39,3

43)

- 3

4,7

39,3

43

(34,7

39,3

43)

;DklQ / p

ks/0f

6,6

59,4

23

64,1

51

6,5

95,2

72

6,6

59,4

23

-

6,6

59,4

23

kl/eflift s

d{rf/L nfe o

f]hgf

26,

427

,016

-

2

6,427

,016

2

6,410

,083

- 2

6,410

,083

lnh b

floTj

-

-

-

- -

-

Joj:yf

-

-

-

- -

-

cGo c

:yfoL leGgtfx?

-

-

-

-

-

-


33,

086,

439

3

4,8

03,4

94

(1,7

17,0

54)

33,

069,

506

34,7

39,3

43

(1,6

69,8

37)

ut j

if{sf]] jfFsL s/ 3f6fdf :y

ug s

/ -

-

s/s

f] b/df k

l/jt

{gn] l;h{gf e

Psf] :y

ug s

/ -

-

v'b :yug s/ ;DklQ÷bfloTj, cfiff9 @)&^

(1,7

17,0

54)

(1,6

69,8

37)

:yug

s/ ;DklQ÷bflo

Tj, >fj0f ! @)&%

(22,

311,

801

) (2

2,31

1,801

)

o; jif{ l;lh{t 36÷a9

(23,

981,

638)

(23,

981,

638)

gfkmf gf]S;fg v

ftf df b]vfOPsf] :yug s

/ vr{÷cfo

41,

366,

310

41,

366,

310

cGo lj:t[t cfodf b]v


(17,

384,6

72)

(17,

384,6

72)

OlSj6Ldf l;w} b]v



4.16 cGo ;DklQ /sd ?= df

ljj/0f;d"x a}+s


ljqmLsf nflu pknAw - - - -

cGo u}}/ a}+lsË ;DklQx? - - - -

e'QmfgL lng jfFsL ljN; - - - -

p7\g jfFsL cf;fdL 101,281,320 106,518,597 101,281,320 106,518,597

lng jfFsL cfDbfgL - 160,063 - -

cu|Ld e'QmfgL tyf lgIf]k 35,574,359 146,273,855 35,574,359 146,273,855

cfos/ hDdf - - - -

:yug sd{rf/L vr{ - - - -

cGo 306,175,656 499,743,536 298,274,873 498,802,620

hDdf 443,031,334 752,696,050 435,130,552 751,595,072

4.17 a}+s tyf ljQLo ;+:yfx?nfO{ ltg{ afFsL /sd ?= df

ljj/0f;d"x a}+s


gubL jhf/af6 lgIf]k - - - -

cGt/a}+lsË n]gb]g - - - -

cGo a}+s tyf ljQLo ;+:yfaf6 lgIf]k 6,757,595,800 3,864,988,000 6,757,595,800 3,864,988,000

/fkm;fkm vftf - - - -

hDdf 6,757,595,800 3,864,988,000 6,757,595,800 3,864,988,000

4.18 g]kfn /fi6« a}+snfO{ ltg{ afFsL /sd ?= df

ljj/0f;d"x a}+s


g]kfn /fi6« a}+saf6 k|fKt k'gs{hf{ 143,212,501 745,786,348 143,212,501 745,786,348

xfn ;fljssf] t/ntfsf] ;'ljwf - - - -

g]kfn /fi6« a}+saf6 clGtd C0fbftf cGtu{t k|fKt ;'ljwf - - - -

k'gM vl/b ;Demf}tfdf ljlqm ul/Psf lwtf]kqx? - - - -

g]kfn /fi6« a}+snfO{ lbg' kg]{ cGo aSof}tf - - - -

hDdf 143,212,501 745,786,348 143,212,501 745,786,348

4.19 8]l/e]l6e ljQLo pks/0fx? /sd ?= df

ljj/0f;d"x a}+s


Jofkf/sf] lglDt

Jofhb/ :jfk

d'b|f :jfk

clu|d ljlgdo ;Demf}tf - - cGo

hf]lvd Joj:yfkgsf] lglDt

Jofhb/ :jfk

d'b|f :jfk


cGo - - - - hDdf - - - - dfly pNn]lvt k|f]8S6x? a}+sn] cfkm\g} 6«]h/L k|of]hgsf] nflu pkof]u ub{5 . ljQLo cj:yfsf] ljj/0fdf pk/f]Qm 8]l/e]l6e ljQLo pks/0fsf] ;DklQ tyf bfloTjx? g]6 ckm ul/Psf] 5 .


4.20 u|fxssf] lgIf]k /sd ?= df

ljj/0f;d"x a}+s


;+:yfut u|fxs 39,233,742,791 33,752,411,861 39,401,382,663 33,938,741,577

cfjlws lgIf]k 23,578,123,109 20,385,145,207 23,578,123,109 20,385,145,207

dfu lgIf]k 6,169,012,412 4,786,070,832 6,169,012,412 4,971,657,363

rfn' lgIf]k 7,967,990,467 7,153,559,585 8,135,630,340 7,154,302,769

cGo 1,518,616,802 1,427,636,238 1,518,616,802 1,427,636,238

JolQmut u|fxs 27,033,671,760 22,290,077,771 27,033,671,760 22,290,077,771

cfjlws lgIf]k 10,302,837,695 8,157,162,148 10,302,837,695 8,157,162,148

art lgIf]k 16,662,438,923 14,059,817,323 16,662,438,923 14,059,817,323

rfn' lgIf]k 57,964,000 67,674,700 57,964,000 67,674,700

cGo 10,431,142 5,423,600 10,431,142 5,423,600

hDdf 66,267,414,550 56,042,489,632 66,435,054,423 56,228,819,348

4.20.1 u|fxsaf6 k|fKt lgIf]ksf] d'b|f adf]lhd ljZn]if0f /sd ?= df

ljj/0f;d"x a}+s


g]kfnL ?k}+of 65,619,657,698 55,323,761,797 65,787,297,571 55,510,091,513

ef/tLo ?k}Fof - - - -

cd]l/sg 8n/ 620,163,842 709,155,770 620,163,842 709,155,770

u|]6 lj|6]g kfpG8 286,745 257,797 286,745 257,797

o"/f] 27,151,742 9,169,070 27,151,742 9,169,070

hfklgh o]g 894 808 894 808

rfOlgh o'cfg 1,569 - 1,569 -

cGo 152,061 144,392 152,061 144,392

hDdf 66,267,414,550 56,042,489,632 66,435,054,423 56,228,819,348

4.21 ;fk6L /sd ?= df

ljj/0f;d"x a}+s


:jb]zL ;fk6L

g]kfn ;/sf/

cGo ;+:yf

cGo

hDdf - - - -

ljb]zL ;fk6L

ljb]zL a}+s tyf ljQLo ;+:yf

ax'kIfLo ljsf; a}+sx?

cGo ;+:yf

hDdf - -

hDdf - - - -


4.22 Joj:yf /sd ?= df

ljj/0f;d"x a}+s


l/8G8]G;Lsf] lglDt Joj:yf

k'gM ;+/rgfsf] lglDt Joj:yf

rln/x]sf] sfg'gL tyf s/ d'2fsf] lglDt Joj:yf

cg/; ;Demf}tfsf] lglDt Joj:yf

cGo

hDdf - - - -

4.22.1 Joj:yfdf ePsf] ptf/ r9fj /sd ?= df

ljj/0f;d"x a}+s


>fj0f ! sf] df}Hbft

o; jif{df ul/Psf] Aoj:yf

o; jif{df k|of]u ul/Psf] Aoj:yf

o; jif{df lkmtf{ ul/Psf] Aoj:yf

;'ljwf lnOPsf] 5'6

cfiff9 cGTosf] df}Hbft - - - -

4.23 cGo bfloTj /sd ?= df

ljj/0f;d"x a}+s


kl/eflift sd{rf/L nfe of]hgf ;DjGwL bfloTj - 6,205,354 - 6,180,243

nfdf] ljbfsf] nflu Joj:yf 101,240,833 88,064,943 101,128,582 88,033,609

cNksfnLg sd{rf/L nfe - - - -

ltg{ jfFsL ljN; 13,323,420 15,520,519 13,323,420 15,520,519

;fx' / lbg jfFsL 390,957,085 60,822,809 390,957,085 60,822,809

lgIf]kdf ltg{ jfFsL Jofh 39,804,786 62,494,092 39,804,786 62,826,557

;fk6Ldf ltg{ jfFsL Jofh 1,777,917 - 1,777,917 -

:yug cg'bfg cfosf] bfloTj - - - -

ltg{ jfFsL nfef+z 146,935,269 168,098,828 146,935,269 168,098,828

ljQLo lnh cGtu{t bfloTj - - - -

ltg{ jfFsL sd{rf/L jf]g; 200,766,157 254,158,789 200,290,811 253,860,514

cGo 442,974,177 348,927,767 401,448,204 347,965,242

hDdf 1,337,779,643 1,004,293,100 1,295,666,073 1,003,308,321

4.23.1 ljQLo cj:yfsf] ljj/0fdf b]vfOPsf /sdx? /sd ?= df

ljj/0f;d"x a}+s


cgkmG8]8 bfloTjsf] cfhsf] d'No 101,240,833 88,064,943 101,128,582 88,033,609

kmG8]8 bfloTjsf] cfhsf] d'No - - - -

s'n bfloTjsf] cfhsf] d'No 101,240,833 88,064,943 101,128,582 88,033,609

of]hgf ;DklQsf] km]o/ e]No' - - - -

v'b bfloTjsf] cfhsf] d'No 101,240,833 88,064,943 101,128,582 88,033,609

lg{lbi6 nfe bfloTjsf] n]vLs[t bfloTj 101,240,833 88,064,943 101,128,582 88,033,609


4.23.2 of]hgf ;DklQ -Plan Assets_ /sd ?= df

ljj/0f;d"x a}+s

cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^;fwf/0f z]o/;/sf/L C0fkq

a}+s lgIf]k

cGo

hDdf

of]hgf ;DklQdf jf:tljs nfe

4.23.3 kl/eflift nfe of]hgf bfloTjsf] cfhsf] d"Nodf ptf/r9fj /sd ?= df

ljj/0f;d"x a}+s


>fj0f ! sf] nfe of]hgf bfloTj 88,033,609 - 88,033,609 -

ljdfl°s gf]S;fgL (12,842,955) 47,262,745 (12,842,955) 47,262,745

of]hgfaf6 k|fKt nfe - - - -

rfn' ;'ljwf vr{ / Jofh 26,050,179 40,802,198 25,937,928 40,770,864

cfiff9 clGtdsf] nfe of]hgf bfloTj 101,240,833 88,064,943 101,128,582 88,033,609

4.23.4 of]hgf ;DklQsf] km]o/ e]No'df ptf/r9fj /sd ?= df

ljj/0f;d"x a}+s


>fj0f ! df of]hgf ;DklQsf] km]o/ e]No'

of]hgfdf ul/Psf] of]ubfg

of]hgfaf6 ltl/Psf] nfe

ljdfl°s gfkmf -gf]S;fg_

of]hgf ;DklQaf6 ck]lIft nfe

cfiff9 clGtdsf] of]hgf ;DklQsf] km]o/ e]No'

4.23.5 gfkmf gf]S;fg ljj/0fdf b]vfOPsf] /sd /sd ?= df

ljj/0f;d"x a}+s


rfn' ;'ljwf vr{ 18,041,937 28,452,575 17,929,686 28,421,241

Jofh vr{ 8,008,242 12,349,623 8,008,242 12,349,623

of]hgf ;DklQaf6 ck]lIft nfe - - - -

hDdf 26,050,179 40,802,198 25,937,928 40,770,864

4.23.6 cGo lj:t[t cfodf b]vfOPsf] /sd /sd ?= df

ljj/0f;d"x a}+s


ljdfl°s gfkmf gf]S;fg (12,842,955) 47,262,745 (12,842,955) 47,262,745

hDdf (12,842,955) 47,262,745 (12,842,955) 47,262,745


4.23.7 ljdfl°s cg'dfgx? /sd ?= df

ljj/0f;d"x a}+s


5'6 b/ 8.62% 5.50% 8.62% 5.50%

of]hgf ;DklQaf6 ck]lIft nfe 0.00% 8.50% 8.50%

eljiodf x'g] tnjdf j[l4 5.00% 5.00% 5.00% 5.00%

lkmtf{ b/

k"j{ ;]jf )–% 4.30% 4.30% 4.30% 4.30%

k"j{ ;]jf %–#) 2.25% 2.25% 2.25% 2.25%

k"j{ ;]jf #)–$@ 1.60% 1.60% 1.60% 1.60%

4.24 hf/L ul/Psf] C0fkq /sd ?= df

ljj/0f;d"x a}+s


hf/L ul/Psf] C0fkq -;]So'l/6Lh_ sf] km]o/ e]No'nfO{

gfkmf gf]S;fgdf n]vfª\sg ul/Psf] 1,993,678,991 1,992,976,657 1,993,678,991 1,992,976,657

ckn]lvt d'Nodf hf/L ul/Psf] C0fkq -;]So'l/6Lh_

hDdf 1,993,678,991 1,992,976,657 1,993,678,991 1,992,976,657

4.25 ;'/If0f g/flvPsf] ;xfos cfjlws bfloTj /sd ?= df

ljj/0f;d"x a}+s


e'QmfgL x'g] cu|flwsf/ z]o/

e'QmfgL gx'g] ;+roL cu|flwsf/ z]o/

cGo

hDdf - - - -

4.26 z]o/ k"FhL /sd ?= df

ljj/0f;d"x a}+s


;fwf/0f z]o/ 8,495,814,295 8,088,299,226 8,495,814,295 8,088,299,226

kl/jTo{ cu|flwsf/ z]o/ - - - -

e'QmfgL gx'g] cu|flwsf/ z]o/ - - - -

k/k]r'cn C0f - - - -

hDdf 8,495,814,295 8,088,299,226 8,495,814,295 8,088,299,226

b|i6Ao M ;fwf/0f tyf OlSj6Ldf juL{s/0f ul/Psf cu|flwsf/ z]o/sf] nfef+znfO{ 3f]if0ff ul/Psf] cjlwdf OlSj6Ldf n]vfª\sg ul/Psf] 5 .

4.26.1 ;fwf/0f z]o/ /sd ?= df

ljj/0f ;d"x a}+s


clws[t k"FhL 10,000,000,000 10,000,000,000 10,000,000,000 10,000,000,000

hf/L k"FhL

*$,(&*,^@(=(% ;fwf/0f z]o/ k|lt ?= !)) 8,497,862,995 8,497,862,995

*),()@,%)#=@^ ;fwf/0f z]o/ k|lt ?= !)) 8,090,250,326 8,090,250,326

r'Qmf k"FhL

*$,(%*,!$@=(% ;fwf/0f z]o/ k|lt ?= !)) 8,495,814,295 8,495,814,295

*),**@,((@=@^ ;fwf/0f z]o/ k|lt ?= !)) 8,088,299,226 8,088,299,226

hDdf r'Qmf k"FhL 8,495,814,295 8,088,299,226 8,495,814,295 8,088,299,226


4.26.2 ;fwf/0f z]o/ :jfldTj

ljj/0f a}+scfiff9 d;fGt @)&& cfiff9 d;fGt @)&^k|ltzt /sd ?= k|ltzt /sd ?=

:jb]zL :jfldTj 59.11% 5,021,528,795 59.09% 4,779,455,926 g]kfn ;/sf/s ju{sf Ohfhtk|fKt ;+:yfx?cGo Ohfhtk|fKt ;+:yfx?cGo ;+:yfx? 1.92% 162,767,500 0.46% 36,730,382 ;j{;fwf/0f 54.61% 4,639,355,238 48.35% 3,912,997,891 cGo 2.58% 219,406,057 10.28% 829,727,653 j}b]lzs :jfldTj 40.89% 3,474,285,500 40.91% 3,308,843,300 hDdf 100.00% 8,495,814,295 100.00% 8,088,299,226

4.26.3 )=%) % eGbf a9L nufgL ePsf z]o/wgLsf] ljj/0f

ljj/0f o; jif{ ut jif{% xf]lN8Ë /sd ?= % xf]lN8Ë /sd ?=

cfOPkmcfO{l; a}+s ln, 9fsf, a+unfb]z 40.89 3,474,285,500 40.91 3,308,843,300 hLt axfb'/ >]i7 2.61 221,951,800 2.61 211,382,600 ljG;g >]i7 0.99 83,845,200 1.68 135,995,300 PN;g >]i7 0.99 83,848,900 1.59 128,356,100 lji0f' /fh clwsf/L 0.97 82,098,500 0.97 78,200,300 /]vf s'df/L zdf{ clwsf/L 0.88 75,146,400 0.89 71,568,000 lglstf clwsf/L 0.69 58,905,000 nIdL axfb'/ >]i7 0.62 53,098,000 0.63 50,569,500 lxdfnog Soflk6n dfs]{6\; P08 OGe]:6d]G6 k|f= ln= 0.70 59,265,000 dfg° OGe]:6d]G6 k|f= ln= 0.97 82,177,900 O{Gb|| axfb'/ yfkf 0.66 56,761,900 0.66 54,058,900 ljk'n 8]enk;{ k|f= ln= sf7df08f} 0.53 45,079,500 0.53 42,932,800 wf}nflu/L x]lN8ª\; k|f= ln= sf7df8f}+ 0.48 40,434,600 - - ;'/]Gb| axfb'/ s]= ;L= v8\sf IfqL 0.76 63,726,100 afa' sfhL >]i7 0.54 43,872,000

4.27 hu]8f sf]ifx? /sd ?= df

ljj/0f;d"x a}+s

cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^ cfiff9 d;fGt @)&& cfiff9 d;fGt @)&^;fef/0f hu]8f sf]if 2,860,835,960 2,611,866,625 2,860,835,960 2,611,866,625 ;6xL ;dLs/0f sf]if 69,178,477 68,954,448 69,178,477 68,954,448 ;+:yfut ;fdflhs pQ/bfloTj sf]if 12,641,990 19,756,375 12,641,990 19,756,375 k"FhL lkmtf{ hu]8f sf]if 250,000,000 - 250,000,000 - lgofds sf]if 429,207,318 546,332,518 429,207,318 546,332,518 nufgL ;dfof]hg sf]if 404,002 404,001 404,002 404,001 k"FhLut hu]8f sf]if 38,379,520 38,379,520 38,379,520 38,379,520 ;DklQ k"gd{"Nof°g sf]if - - - - km]o/ e]No' sf]if 100,184,835 81,058,467 98,573,540 81,058,467 nfef+z ;lds/0f sf]if - - - - ljdfl°s gfkmf gf]S;fg - (47,982,512) - (47,982,512)ljz]if sf]if - - - - sd{rf/L tflnd sf]if - - - - cGo sf]if 160,198 - - - hDdf 3,760,992,300 3,318,769,442 3,759,220,807 3,318,769,442 ;fwf/0f hu]8flgofds lgsfosf] lgb]{zg cg'';f/ ha;Dd sf]ifdf /sd r'Qmf k'FhLsf] @ u'0ff x'Fb}g ta;Dd v'b gfkmfsf] @) k|ltzt /sd ;fwf/0f hu]8f sf]ifdf hDdf ug'{kb{5 / To;kl5 slDtdf v'b gfkmfsf] !) k|ltzt hDdf ug'{kb{5 . o; sf]ifdf ut jif{x?sf] gfkmfaf6 5'6\ofOPsf] /sdx? ;+lrt x'G5 .;6xL ;dLs/0f sf]iflgofds lgsfosf] lgb]{zg cg'';f/ ljb]zL d'b|fnfO{ :jb]zL d'b|fdf u0fgf ubf{ x'g hfg] cfDbfgLsf] @% k|ltzt o; sf]ifdf hDdf ug'{kb{5 . o; sf]ifdf ut jif{x?sf] gfkmfaf6 5'6\ofOPsf] /sdx? ;+lrt x'G5 .;+:yfut ;fdflhs pQ/bfloTj sf]iflgofds lgsfosf] lgb]{zg cg'';f/ o; sf]ifdf v'b gfkmfsf] ! k|ltzt /sd 5'6\ofpg' kb{5 .


4.28 ;+efljt bfloTj tyf k|ltj4tf /sd ?= df

ljj/0f;d"x a}+s


;+Defljt bfloTj 64,854,111,384 55,132,957,273 64,854,111,384 55,132,957,273

ljt/0f gul/Psf] ;'ljwfx? 6,933,100,935 7,016,352,079 6,933,100,935 7,016,352,079

k"FhL k|ltj4tf - - - -

lnh k||ltj4tf - - - -

d'2f dfldnf - - - -

hDdf 71,787,212,319 62,149,309,352 71,787,212,319 62,149,309,352

4.28.1 ;+efljt bfloTj /sd ?= df

ljj/0f;d"x a}+s


:jLsfo{ / 8s'd]lG6« qm]l86 5,147,351,000 5,790,695,348 5,147,351,000 5,790,695,348

sn]S;gdf /x]sf ljnx? 28,114,998 146,160,066 28,114,998 146,160,066

clu|d ljlgdo ;Demf}tf - - - -

a}+s hdfgt 59,538,087,418 49,055,543,892 59,538,087,418 49,055,543,892

k|Tofe"lt - - - -

cGo k|ltj4tf 140,557,967 140,557,967 140,557,967 140,557,967

hDdf 64,854,111,384 55,132,957,273 64,854,111,384 55,132,957,273

4.28.2 ljt/0f gul/Psf] ;'ljwfx? /sd ?= df

ljj/0f;d"x a}+s


ljt/0f gul/Psf] shf{ 4,197,547,700 4,322,214,000 4,197,547,700 4,322,214,000

cf]e/8«fkm\6sf] pkof]u gul/Psf] ;Ldf 2,735,553,235 2,694,138,079 2,735,553,235 2,694,138,079

qm]l86 sf8{sf] pkof]u gul/Psf] ;Ldf - - - -

k|lttkqsf] pkof]u gul/Psf] ;Ldf - - - -

a}+s hdfgtsf] pkof]u gul/Psf] ;Ldf - - - -

hDdf 6,933,100,935 7,016,352,079 6,933,100,935 7,016,352,079

4.28.3 k"FhL k|ltj4tf /sd ?= df

a}+ssf] ;DalGwt clVtof/k|fksaf6 :jLs[t ul/Psf] t/ ljQLo ljj/0fdf Joj:yf gul/Psf] k"FhLut vr{ .

ljj/0f;d"x a}+s


;DklQ / pks/0fsf] nflu k"FhL k|ltj4tf

l:js[t / ;Demf}tf ul/Psf]

l:js[t / ;Demf}tf gul/Psf]

hDdf

cd't{ ;DklQsf] nflu k"FhL k|ltj4tf

l:js[t / ;Demf}tf ul/Psf]

l:js[t / ;Demf}tf gul/Psf]

hDdf


4.28.4 lnh k|ltj4tf /sd ?= df

ljj/0f;d"x a}+s


;+rflnt lnh k|ltj4tf

a}+s lnhL ePsf] v08df /2 ug{ g;lsg] lnh ;Demf}tfsf]

36Ldf eljiodf ltg'{ kg]{ /sd

Ps jif{ ggf3]sf]

Ps jif{ eGbf a9L t/ % jif{ eGbf sd

% jif{ dflysf]

hDdf

ljQ lnh k|ltj4tf

a}+s lnhL ePsf] v08df /2 ug{ g;lsg] lnh ;Demf}tfsf]

36Ldf eljiodf ltg'{ kg]{ /sd

Ps jif{ ggf3]sf]

Ps jif{ eGbf a9L t/ % jif{ eGbf sd

% jif{ dflysf]

hDdf

s"n hDdf

4.28.5 d'2f dfldnf

cfiff9 d;fGt @)&& ;Dd a}+s;+u ;DalGwt ljleGg ^@ sfg"gL d'2fx? ;jf]{Rr cbfnt, k'g/fj]bg cbfnt, C0f c;'nL Gofoflws/0f tyf lhNnf cbfntdf

bh{ ePsf 5g\ . o:tf d''2fx?df s'g} ;+efljt ljQLo bfloTj b]lvPsf] 5}g .

4.29 Jofh cfDbfgL /sd ?= df

ljj/0f;d'x a}+s


gub tyf gub ;dfg 1,506,268 2,158,624 1,506,268 2,158,624

g]kfn /fi6« a}+ssf] aSof}tf /sd - - - -

a}+s tyf ljQLo ;+:Yffdf /x]sf] df}Hbft 104,589,691 160,121,531 102,829,092 160,121,531

a}+s tyf ljQLo ;+:YffnfO{ shf{ tyf ;fk6L - 184,571,401 - 184,571,401

u|fxsnfO{ shf{ tyf ;fk6L 6,954,316,046 6,308,203,054 6,954,316,046 6,308,203,054

lwtf]kqdf nufgL 307,634,825 197,112,222 307,634,825 197,112,222

sd{rf/L shf{ tyf ;fk6L 80,134,254 79,695,819 80,134,254 79,695,819

cGo 849 27,329 849 27,329

hDdf Jofh cfDbfgL 7,448,181,933 6,931,889,979 7,446,421,334 6,931,889,979

4.30 Jofh vr{ /sd ?= df

ljj/0f;d'x a}+s


a}+s tyf ljQLo ;+:Yffsf] aSof}tf - - - -

g]kfn /fi6« a}+ssf] aSof}tf 36,545,588 49,397,891 36,545,588 49,397,891

u|fxsaf6 lgIf]k 4,355,199,964 3,961,803,359 4,360,109,366 3,967,674,344

C0f ;fk6L - - - -

hf/L ul/Psf] lwtf]kq 205,000,002 8,280,822 205,000,002 8,280,822

;'/If0f gul/Psf] ;xfos cfjlws bfloTj - - - -

cGo - - - -

hDdf Jofh vr{ 4,596,745,553 4,019,482,072 4,601,654,956 4,025,353,057


4.31 z'Ns tyf sldzg cfDbfgL /sd ?= df

ljj/0f;d'x a}+s


shf{ Joj:yfkg z'Ns - - - -

;]jf z'Ns 145,428,086 177,335,053 145,428,086 177,335,053

sG;f]{l6{od z'Ns - 5,660,072 - 5,660,072

k|ltj4tf z'Ns - - - -

l8l8÷l6l6÷l:jkm\6 z'Ns - - - -

qm]l86 sf8{ ÷P6LPd hf/L tyf gljs/0f z'Ns 11,509,067 17,062,829 11,509,067 17,062,829

k"j{ e'QmfgL tyf :jfk z'Ns - - - -

nufgL a}+lsË z'Ns - - - -

;DklQ Joj:yfkg z'Ns - - - -

a|f]s/]h z'Ns - - - -

ljk|]if0f z'Ns 3,864,110 4,067,041 3,864,110 4,067,041

k|lttkqdf sldzg 51,399,208 64,137,123 51,399,208 64,137,123

hdfgtdf sldzg 717,227,103 560,508,864 717,227,103 560,508,864

z]o/ k|Tofe"lt hf/Laf6 sldzg - 1,052,753 - -

ns/ ef8f 3,417,950 3,513,375 3,417,950 3,513,375

cGo z'Ns tyf sldzg cfDbfgL 208,036,447 192,374,765 206,207,391 192,212,455

hDdf z'Ns tyf sldzg cfDbfgL 1,140,881,972 1,025,711,874 1,139,052,916 1,024,496,812

4.32 z'Ns tyf sldzg vr{ /sd ?= df

ljj/0f;d'x a}+s


P6LPd Joj:yfkg z'Ns - - - -

lehf÷df:6/ sf8{ z'Ns 11,751,158 13,405,448 11,751,158 13,405,448

k|ltj4tf sldzg - - - -

a|f]s/]h vr{ - - - -

l8l8÷l6l6÷l:jkm\6 z'Ns 5,411,754 11,881,987 5,411,754 11,881,987

ljk|]if0f z'Ns / sldzg - - - -

cGo z'Ns tyf sldzg vr{ 24,723,830 22,640,561 24,723,830 22,640,561

s'n z'Ns tyf sldzg vr{ 41,886,741 47,927,997 41,886,741 47,927,997

4.33 v'b Jofkfl/s cfDbfgL /sd ?= df

ljj/0f;d'x a}+s


Jofkfl/s ;DklQsf] km]o/ e]No'df jbnfj 12,738,213 (10,488,214) 14,503,264 (10,488,214)

Jofkfl/s ;DklQsf] ljqmLdf ePsf] gfkmf÷gf]S;fg 4,138,802 - - -

Jofkfl/s ;DklQdf Jofh cfDbfgL - - - -

Jofkfl/s ;DklQdf nfef+z cfDbfgL 27,885 665,523 - 665,523

ljb]zL ;6xL sf/]fjf/df gfkmf gf]S;fg 214,548,443 239,283,311 214,548,443 239,283,311

cGo - - - -

v'b Jofkfl/s cfDbfgL 231,453,344 229,460,620 229,051,707 229,460,620


4.34 cGo ;+rfng cfDbfgL /sd ?= df

ljj/0f;d'x a}+s


ljb]zL ljlgdosf] k'gd{'Nof°g cfDbfgL 896,119 11,877,811 896,119 11,877,811

lwtf]kq ljqmLaf6 gfkmf÷gf]S;fg (3,778) - (3,778) -

nufgL ;DklQsf] km]o/ e]No'df x'g] gfkmf÷gf]S;fg - 3,136,056 - 3,136,056

OlSj6L pks/0fdf nfef+z 10,755,283 5,954,486 10,755,283 5,954,486

;DklQ / pks/0fsf] ljqmLdf x'g] gfkmf÷gf]S;fg 1,713,645 1,943,942 1,713,645 1,943,942

nufgL ;DklQsf] ljqmLdf x'g] gfkmf÷gf]S;fg 138,182 265,944 138,182 265,944

;+rflnt lnh cfo - - - -

;'g / rfFbLsf] ljqmLdf x'g] gfkmf÷gf]S;fg - - - -

cGo 37,205,569 64,237,963 37,205,569 64,205,853

hDdf 50,705,019 87,416,203 50,705,019 87,384,093

4.35 shf{ hf]lvd Joj:yf÷-lkmtf{_ tyf cGo gf]S;fgL /sd ?= df

ljj/0f;d'x a}+s


a}++s tyf ljQLo ;+:yfnfO{ lbg] shf{ tyf ;fk6Ldf x'g]

hf] lvd Joj:yf (2,686,571) 4,971,862 (2,686,571) 4,971,862

u|fxsnfO{ lbg] shf{ tyf ;fk6Ldf x'g] hf]lvd Joj:yf 804,222,266 442,272,496 804,222,266 442,272,496

ljQLo nufgLdf x'g] hf]lvd Joj:yf - - - -

a}+s tyf ljQLo ;+:yfsf] df}Hbftdf x'g] hf]lvd Joj:yf - - - -

;DklQ / pks/0fdf x'g] hf]lvd Joj:yf - - - -

VoftL / cd't{ ;DklQdf hf]lvd Joj:yf - - - -

nufgL ;DklQdf hf]lvd Joj:yf - - - -

hDdf 801,535,695 447,244,358 801,535,695 447,244,358

4.36 sd{rf/L vr{ /sd ?= df

ljj/0f;d'x a}+s


tnj 271,600,349 245,251,868 270,504,949 244,592,514

eQf 325,977,189 266,601,767 324,956,689 266,066,489

pkbfg 28,946,226 17,772,270 28,854,979 17,747,160

;+ro sf]if 25,746,928 22,182,113 25,637,388 22,151,969

kf]zfs 5,873,998 14,321,480 5,873,998 14,321,480

tflnd tyf ljsf; vr{ 16,930,036 22,534,603 16,930,036 22,534,603

;+lrt ljbf 69,708,730 45,039,346 69,496,730 45,008,012

cf}ifwf]krf/ 21,554,690 18,593,576 21,554,690 18,593,576

jLdf 11,704,191 10,625,384 11,686,031 10,625,384

sd{rf/L k|f]T;fxg - - - -

gubdf /fkm;fkm x'g] z]o/df cfwfl/t vr{ - - - -

k]G;g vr{ - - - -

NFRS cGtu{t ljQLo vr{ 35,432,518 40,452,702 35,432,518 40,452,702

sd{rf/L;+u ;DjlGwt cGo vr{x? 13,246,884 23,916,497 13,246,884 23,916,497

hDdf 826,721,738 727,291,608 824,174,891 726,010,386

sd{rf/L jf]g; 200,766,157 254,158,789 200,290,811 253,860,514

s'n hDdf 1,027,487,894 981,450,397 1,024,465,702 979,870,900

b|i6Ao M sd{rf/L shf{nfO{ a}+ssf] cfwf/b/ k|of]u u/L km]o/ e]No'df d'Nof+sg ul/Psf] 5 . o; jif{sf] ;'? / cl3Nnf] cf=j= sf] ;'?sf] shf{sf] km]o/ e]No'sf] km/snfO{

sd{rf/L nfe vr{sf] ?kdf Jofh vr{df b]vfO{Psf] 5 .


4.37 cGo ;+rfng vr{ /sd ?= df

ljj/0f;d'x a}+s


;~rfns ;ldltsf] j}7s eQf 1,112,000 913,500 1,029,500 906,000

;~rfns ;ldltsf] cGo vr{ 102,820 181,000 102,820 181,000

n]vfk/LIf0f vr{ 1,288,200 1,305,150 1,243,000 1,271,250

n]vfk/LIf0f ;DjGwL cGo vr{x? 786,093 680,099 786,093 680,099

Joj;flos / sfg'gL vr{ 24,986,134 24,889,914 24,957,884 24,889,914

sfof{no Joj:yfkg vr{ 257,707,409 234,401,526 256,790,724 234,215,608

;+rfng lnh vr{ 115,619,720 102,203,743 114,419,720 101,503,743

nufgL ;DklQsf] ;+rflnt vr{ - - - -

;+:yfut ;fdflhs pQ/bfloTj vr{ - - - -

cg/; lnh Joj:yf - - - -

cGo 37,523,567 36,827,682 37,104,868 35,474,564

hDdf 439,125,944 401,402,613 436,434,609 399,122,178

4.37.1 sfof{no ;+rfng vr{ /sd ?= df

ljj/0f;d'x a}+s


jQL tyf kfgL 19,969,035 19,173,465 19,916,535 19,129,965

dd{t tyf ;+ef/ 11,750,431 23,120,667 11,750,431 23,100,667

-s_ ejg - - - -

-v_ ;jf/L ;fwg 1,943,827 1,870,228 1,943,827 1,870,228

-u_ sDKo"6/ pks/0f 2,837,510 6,162,962 2,837,510 6,142,962

-3_ sfof{no pks/0f 6,969,093 15,087,478 6,969,093 15,087,478

-ª_ cGo dd{t - - - -

jLdf 25,376,947 19,927,807 25,376,947 19,927,807

kf]i6]h, 6]n]S;, 6]lnkm]fg, km\ofS; 6,937,065 8,741,712 6,919,065 8,732,712

d;nGb / 5kfO 13,549,311 14,883,965 13,536,209 14,865,309

kqklqsf tyf k":ts 694,036 714,714 694,036 711,714

lj1fkg 36,385,732 28,798,187 36,380,362 28,777,932

rGbf 5,000 319,000 5,000.00 319,000

;'/Iff vr{ 73,879,306 59,153,662 73,879,306 59,153,662

shf{ tyf lgIf]k ;'/If0f vr{ - - - -

e|d0f eQf / vr{ 9,620,983 13,125,183 9,620,983 13,125,183

dgf]/~hg vr{ 3,384,194 5,347,409 3,384,194 5,347,409

jflif{s÷ljz]if ;fw/0f ;ef vr{ 2,273,584 2,213,598 2,262,284 2,213,598

cGo 53,881,785 38,882,158 53,065,372 38,810,652

-s_ OG6/g]6 vr{ 666,066 562,578 505,018 491,072

-v_ z'Ns tyf s/ 4,815,944 3,641,394 4,165,944 3,641,394

-u_ jflif{s lnh nfOg ef8f 36,516,846 22,463,997 36,516,846 22,463,997

-3_ OGwg 11,259,283 12,214,189 11,253,918 12,214,189

-ª_ cf/=l6=lh=P;= vr{ 623,647 - 623,647 -

hDdf 257,707,409 234,401,526 256,790,724 234,215,608


4.38 Ãf; s6\6L / kl/iff]wg vr{ /sd ?= df

ljj/0f;d'x a}+s


;DklQ tyf pks/0fdf Ãf; s6\6L 116,179,816 95,928,977 115,746,106 95,716,123

nufgL ;DklQdf Ãf; s6\6L 72,657 264,086 72,657 264,086

cd't{ ;DklQsf] kl/iff]]wg 6,358,063 5,767,864 6,358,063 5,705,243

hDdf 122,610,537 101,960,927 122,176,826 101,685,452

4.39 u}/ ;+rfng cfDbfgL /sd ?= df

ljj/0f;d'x a}+s


ckn]vg ul/Psf] shf{sf] c;'nL 4,280,689 25,527,682 4,280,689 25,527,682

cGo cfDbfgL - - - -

hDdf 4,280,689 25,527,682 4,280,689 25,527,682

4.40 u}/ ;+rfng vr{ /sd ?= df

ljj/0f;d'x a}+s


shf{ ckn]vg - 8,928,774 - 8,928,774

l/8G8]G;Lsf] nflu Joj:yf - - - -

k"gM;+/rgf vr{ - - - -

cGo vr{ 38,739,841 3,881,842 38,739,841 3,881,842

hDdf 38,739,841 12,810,617 38,739,841 12,810,617

4.41 cfos/ vr{ /sd ?= df

ljj/0f;d'x a}+s


rfn' s/ vr{ 567,267,458 656,133,147 565,841,422 655,418,172

o; cf=j= 567,267,458 656,133,147 565,841,422 655,418,172

kl5Nnf] cf=j=x?sf] ;dfof]hg - - -

:yug s/ vr{ (8,109,166) 41,413,527 (8,070,803) 41,366,310

cNksflng leGgtfx?sf] n]vfª\sg (8,109,166) 41,413,527 (8,070,803) 41,366,310

s/sf] b/df jbnfj - -

klxn] n]vfª\sg gul/Psf] s/ 3f6f - - -

hDdf cfos/ vr{ 559,158,292 697,546,674 557,770,619 696,784,482

$=$!=! s/ vr{ / n]vf°g gfkmfsf] ldnfg /sd ?= df

ljj/0f;d'x a}+s


s/ cl3sf] gfkmf 1,807,370,751 2,287,727,378 1,802,617,295 2,284,744,627

s/ -#) k|ltzt b/n]_ 542,211,225 686,318,213 540,785,189 685,423,388

hf]8\g] M s/ k|of]hgsf] lglDt 36fpg gldNg] vr{x?sf]

s/df kg]{ c;/ 33,225,443 (26,089,188) 33,225,443 (26,089,188)

36fpg] M s/ 5'6sf] cfodf s/sf] c;/ (8,169,210) (4,095,878) (8,169,210) (3,916,028)

hf]8\g]÷36fpg] M cGo a:t'x?sf] s/df c;/ - - - -

hDdf s/ vr{ 567,267,459 656,133,147 565,841,422 655,418,172

k|efjsf/L s/ b/ 31.39% 28.68% 31.39% 28.69%


ljj/0f /sd

gfkmf gf]S;fg lx;fj ljj/0f cg';f/sf] gfkmf÷gf]S;fg 1,244,846,676

afF8kmfF8

;fwf/0f hu]8f sf]if 248,969,335

;6xL 36a9 sf]if 224,030

k"FhL r'Qmf sf]if -

;+:yfut ;fdflhs pQ/bfloTj sf]if 12,448,467

sd{rf/L tflnd sf]if -

cGo M

nufgL ;dfof]hg sf]if -

k"FhLut hu]8f sf]if -

l8a]Gr/ l/8]D;g sf]if 250,000,000

lgofds ;dfof]hg cl3sf] gfkmf÷gf]S;fg 733,204,844

lgofds ;dfof]hg

Jofh jSof}tf÷cl3Nnf] Jofh jSof}tf k|flKt 36j9 (45,326,219)

C0f gf]S;fg Joj:yfdf 36j9

nufgLdf 3f6fsf] nflu Joj:yfsf] 36j9 -

u}/ j}+lsË ;DklQsf] Joj:yfsf] 36j9 114,468,906

:yug s/ ;DklQ 36j9 -

Voflt 36j9 -

df]ntf]n vl/bdf gfkmfsf] 36j9 -

ljdf°L 3f6fsf] 36j9 47,982,512

cGo 36a9 -

o; jif{sf] ljt/0f of]Uo gfkmf÷gf]S;fg 850,330,044

ljt/0f of]Uo gfkmf÷gf]S;fgsf] ljj/0fcfiff9 d;fGt @)&&

-g]kfn /fi6« a}+ssf] lgod jdf]lhd_/sd ?= df

1. RepoRting entity

Nepal Bangladesh Bank Limited (“NBBL” or “The Bank”) is a limited liability company domiciled in Nepal which has been in operation since 1994 AD. It’s registered and corporate office is at Kamaladi-28, Kathmandu, Nepal. The Bank is registered with the Office of Company Registrar as a public limited company and carries out commercial banking activities in Nepal under the license from Nepal Rastra Bank as Class “Ka” licensed institution. The Bank is listed on Nepal Stock Exchange and its stock symbol is “NBB”.

The Bank offers full range of banking products and services including loans and advances, deposits, trade finance, e-commerce services, bullion, etc. to wide range of clients encompassing individuals, mid-market, corporates, multinationals, large public sector companies, government corporations, hotels etc. The financial statements for the year ended on 15 July 2020 (Ashadh 31, 2077) are approved by 361st meeting of the Board of Directors held on 30th November 2020. The Board of Directors acknowledges the responsibility of preparation of financial statements of the bank. The approved financial statements have been recommended for approval by the shareholders in the 26th annual general meeting of the Bank.

1.1. SubsidiariesThe Bank has two wholly owned subsidiary namely Nepal Bangladesh Capital Limited and NBBL Securities Limited. Nepal Bangladesh Capital Limited was incorporated on 2074/07/08 BS as a public limited company as per the Companies Act 2063. It has obtained Letter of Intent to operate and is in operation. And NBBL Securities Limited was incorporated on 2076/04/24 BS as a public limited company as per the Companies Act 2063 which is yet to get letter of intent for operation. The financial year of both the subsidiaries is same as that of the Bank ending on 15 July 2020 (Ashadh 31, 2077).

1.2. “The group” represents the Bank and its subsidiaries.

2. Basis of pRepaRation

The financial statements of the Bank have been prepared on accrual basis of accounting in accordance with Nepal Financial Reporting Standards (NFRS) as published by the Accounting Standards Board (ASB) Nepal and pronounced by The Institute of Chartered Accountants of Nepal (ICAN) and in the format issued by Nepal Rastra Bank in Directive No. 4 of NRB Directives, 2076.

The financial statements comprise the Statement of Financial Position, Statement of Profit or Loss and Statement of Other Comprehensive Income shown in a single statement, the Statement of Changes in Equity, the Statement of Cash Flows and the Notes to the Accounts.

2.1 Statement of ComplianceThe financial statements have been prepared in accordance with Nepal Financial Reporting Standards (NFRS) and as published by the Accounting Standards Board (ASB) Nepal and pronounced by The Institute of Chartered Accountants of Nepal (ICAN) and in the format issued by Nepal Rastra Bank in Directive No. 4 of NRB Directives, 2076.

significant accounting policies


These policies have been consistently applied to all the years presented except otherwise stated.

2.2 Functional and Presentation CurrencyThe financial statements are presented in Nepalese Rupees (NPR) which is the Bank’s functional currency. All financial information presented in NPR has been rounded to the nearest rupee except where indicated otherwise.

2.3 Use of Estimates, Assumptions and JudgementsThe Bank, under NFRS, is required to apply accounting policies to most appropriately suit its circumstances and operating environment. Further, the Bank is required to make judgments in respect of items where the choice of specific policy, accounting estimate or assumption to be followed could materially affect the financial statements.

The accounting policies have been included in the relevant notes for each item of the financial statements and the effect and nature of the changes, if any, have been disclosed.

The NFRS requires the Bank to make estimates and assumptions that will affect the assets, liabilities, disclosure of contingent assets and liabilities, and profit or loss as reported in the financial statements. The Bank applies estimates in preparing and presenting the financial statements and such estimates and underlying assumptions are reviewed periodically. The revision to accounting estimates are recognized in the period in which the estimates are revised, and are applied prospectively.

Disclosures of the accounting estimates have been included in the relevant sections of the notes wherever the estimates have been applied along with the nature and effect of changes of accounting estimates, if any.

2.4 Going Concern The financial statements are prepared on a going concern basis, as the Board of the Bank is satisfied that the Bank has the resources to continue in business for the foreseeable future. In making this assessment, the Board of Directors have considered a wide range of information relating to present and future conditions, including future projections of profitability, cash flows and capital resources.

2.5 Changes in Accounting PoliciesThe bank has applied its accounting policies consistently for similar transactions, other events and conditions, except recognition of liability related to long term paid absences and employees defined benefit obligations.

2.6 Reporting PronouncementsThe Bank has, for the preparation of financial statements, adopted the NFRS pronounced by ICAN as effective on September 13, 2013. The NFRS conform, in all material respect, to International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards Board (IASB).However, the Institute of Chartered Accountants of Nepal (ICAN) vide its notice dated 20 September 2018 has resolved that Carve-outs in NFRS with Alternative Treatment and effective period shall be provided to the Banks and Financial Institutions regulated by NRB on the specific recommendation of Accounting Standard Board (ASB). Details of carve out provided are as follows:

2.6.1 NFRS 10: Consolidated Financial StatementsIn para 19 of NFRS 10, a parent shall prepare consolidated financial statements using uniform accounting policies for like transactions and other events in similar circumstances unless it is impracticable to do so.

The carve out is optional and has been provided for the FY 2017-18 to 2019-20. Accordingly, the bank has opted the carve out.


2.6.2 NAS 17: LeaseIn para 33, lease payments under an operating lease shall be recognized as an expense on a straight-line basis over the lease term unless either:(a) Another systematic basis is more representative of the time pattern of the user’s benefit even if the

payments to the lessors are not on that basis; or(b) The payments to the lessor are structured to increase in line with expected general inflation to

compensate for the lessor’s expected inflationary cost increases. If payments to the lessor vary because of factors other than general inflation, then this condition is not met.

The carve out is optional and provided for FY 2017-18 only. Accordingly, the bank opted the carve out for FY 2017-18. For FY 2018-19 and 2019-20 operating lease payments are recognized on a straight-line basis.

2.6.3 NAS 39: Financial Instruments: Recognition and Measurementa) ImpairmentIn para 58, an entity shall assess at the end of each reporting period whether there is any objective evidence that a financial asset or group of financial assets measured at amortized cost is impaired. If any such evidence exists, the entity shall apply paragraph 63 to determine the amount of any impairment loss unless the entity is bank or financial institutions registered as per Bank and Financial Institutions Act, 2073. Such entities shall measure impairment loss on loan and advances as the higher of amount derived as per norms prescribed by Nepal Rastra Bank for loan loss provision and amount determined as per paragraph 63; and shall apply paragraph 63 to measure the impairment loss on financial assets other than loan and advances. The entity shall disclose the impairment loss as per this carve-out and the amount of impairment loss determined as per paragraph 63.

The carve out is mandatory and has been provided for the FY 2017-18, 2018-19 & 2019-20.

b) Impracticability to determine transaction cost of all previous years which is the part of effective interest rateIn para 9, The effective interest rate is the rate that exactly discounts estimated future cash payments or receipts through the expected life of the financial instrument or, when appropriate, a shorter period to the net carrying amount of the financial asset or financial liability. When calculating the effective interest rate, an entity shall estimate cash flows considering all contractual terms of the financial instrument (for example, prepayment, call and similar options) but shall not consider future credit losses. The calculation includes all fees and points paid or received, unless it is immaterial or impracticable to determine reliably, between parties to the contract that are an integral part of the effective interest rate (see NAS 18 Revenue), transaction costs and all other premiums or discounts. There is a presumption that the cash flows and the expected life of a group of similar financial instruments can be estimated reliably. However, in those rare cases when it is not possible to estimate reliably the cash flows or the expected life of a financial instrument (or group of financial instruments), the entity shall use the contractual cash flows over the full contractual term of the financial instrument (or group of financial instruments).The carve out is optional and has been provided for the FY 2017-18, 2018-19 and 2019-20. Accordingly, the bank has opted the carve out.

c) Impracticability to determine interest income on amortized costIn para AG 93, once a financial asset or a group of similar financial assets has been written down as a result of an impairment loss, interest income is thereafter recognized using the rate of interest used to discount the future cash flows for the purpose of measuring the impairment loss. Interest income shall be calculated by applying effective interest rate to the gross carrying amount of a financial asset unless the financial asset is written off either partially or fully.

The carve out is optional and has been provided for the FY 2017-18, 2018-19 & 2019-20. Accordingly, the bank has opted the carve out.


2.7 New Standards in issue but not yet effectiveFor the reporting of financial instruments, NAS 32 Financial Instruments, Presentation, NAS 39 Financial Instruments Recognition and Measurements and NFRS 7 Financial Instruments – Disclosures have been applied. NRFS 9 has been complied for the classification of Financial Instruments.

A number of new standards and amendments to the existing standards and interpretations have been issued by IASB after the pronouncements of NFRS with varying effective dates. Those become applicable when ASB Nepal incorporates them within NFRS.

2.8 Discounting Discounting has been applied where assets and liabilities are non-current and the impact of the discounting is material.

2.9 Limitation of NFRS ImplementationWherever the information is not adequately available and/or it is impracticable to develop the information, such exception to NFRS implementation has been noted and disclosed in respective sections.

3. significant accounting policies

3.1 Basis of MeasurementThe financial statements have been prepared on historical cost basis except for the following material items in the statement of financial position:• derivative financial instruments are measured at fair value• financial instruments at fair value through profit or loss are measured at fair value• investment property is measured at fair value• the liability for defined benefit obligations is recognized as the present value of the defined

benefit obligation less the net total of the plan assets, plus unrecognized actuarial gains, less unrecognized past service cost and unrecognized actuarial losses.

3.2 Basis of Consolidation

a. Business CombinationBusiness combinations are accounted for using the acquisition method as at the acquisition date i.e. when control is transferred to the Bank. Control is the power to govern the financial and operating policies of an entity to obtain benefits from its activities. In assessing control, the Group takes into consideration potential voting rights that currently are exercisable.The Bank measures goodwill at the acquisition date as;• the fair value of the consideration transferred, plus• the recognized amount of any non-controlling interests in the acquire, plus• if the business combination is achieved in stages, the fair value of the preexisting equity interest in

the acquire, less• the net recognized amount (generally fair value) of the identifiable assets acquired and liabilities

assumed.• When the excess is negative, a bargain purchase gain is recognized immediately in profit or loss.• The consideration transferred does not include amounts related to the settlement of pre-existing

relationships. Such amounts are generally recognized in profit or loss.• Transaction costs, other than those associated with the issue of debt or equity securities, that the

Bank incurs in connection with a business combination are expensed as incurred.• Any contingent consideration payable is measured at fair value at the acquisition date. If the

contingent consideration is classified as equity, then it is not remeasured and settlement is accounted for within equity. Otherwise, subsequent changes in the fair value of the contingent consideration are recognized in profit or loss.


b. Non-Controlling Interest (NCI)For each business combination, the Bank elects to measure any non-controlling interests in the acquiree either:• at fair value; or• at their proportionate share of the acquire identifiable net assets, which are generally at fair value

Changes in the Bank’s interest in a subsidiary that do not result in a loss of control are accounted for as transactions with owners in their capacity as owners. Adjustments to non-controlling interests are based on a proportionate amount of the net assets of the subsidiary. No adjustments are made to goodwill and no gain or loss is recognized in profit or loss.

c. SubsidiariesSubsidiaries are the entities controlled by the Bank. The Bank controls an entity if it is exposed, or has rights, to variable returns from its involvement with the investee and has the ability to affect those returns through its power over the investee. The Financial Statements of subsidiaries are included in the Consolidated Financial Statements from the date that control commences until the date that control ceases.

The Bank reassesses whether it has control if there are changes to one or more of the elements of control. In preparing the consolidated financial statements, the financial statements are combined line by line by adding the like items of assets, liabilities, equity, income, expenses and cash flows of the parent with those of its subsidiary. The carrying amount of the parent’s investment in subsidiary and the parent’s portion of equity of subsidiary are eliminated in full. All intra group assets and liabilities, equity, income, expenses and cash flows relating to transactions between entities of the group (such as interest income and technical fee) are eliminated in full while preparing the consolidated financial statements.

d. Loss of ControlUpon the loss of control, the Bank derecognizes the assets and liabilities of the subsidiary, carrying amount of non-controlling interests and the cumulative translation differences recorded in equity related to the subsidiary. Further parent’s share of components previously recognized in Other Comprehensive Income (OCI) is reclassified to profit or loss or retained earnings as appropriate. Any surplus or deficit arising on the loss of control is recognized in the profit or loss. If the Group retains any interest in the previous subsidiary, then such interest is measured at fair value at the date that control is lost. Subsequently, it is accounted for as an equity-accounted investee or in accordance with the Group’s accounting policy for financial instruments depending on the level of influence retained.

e. Special Purpose EntitiesSpecial purpose entities (SPEs) are entities that are created to accomplish a narrow and well-defined objectives. An SPE is consolidated if, based on an evaluation of the substance of its relationship with the Bank and the SPE’s risks and rewards, the Bank concludes that it controls the SPE. The following circumstances may indicate a relationship in which, in substance, the Bank controls and consequently consolidates an SPE:• The activities of the SPE are being conducted on behalf of the Bank according to it specific

business needs so that the Bank obtains benefits from the SPE’s operation.• The Bank has the decision-making powers to obtain the majority of the benefits of the activities of

the SPE or, by setting up an ‘autopilot’ mechanism, the Bank has delegated these decision-making powers.

• The Bank has rights to obtain the majority of the benefits of the SPE and therefore may be exposed to risks incident to the activities of the SPE.

• The Bank retains the majority of the residual or ownership risks related to the SPE or its assets in order to obtain benefits from its activities.


f. Transaction Elimination on Consolidation All intra-group balances and transactions, and any unrealized income and expenses (except for foreign currency transaction gains or losses) arising from intra-group transactions are eliminated in preparing the consolidated financial statements. Unrealized losses are eliminated in the same way as unrealized gains, but only to the extent that there is no evidence of impairment.

3.3 Cash and Cash equivalentCash and cash equivalents include cash in hand, balances with B/FIs, money at call & short notice and highly liquid financial assets with original maturities of three months or less from the acquisition dates that are subject to an insignificant risk of changes in their fair value and are used by the Bank in the management of its short-term commitments.Cash and cash equivalents are carried at amortized cost in the statement of financial position.

3.4 Financial Assets and Financial Liabilities

A. RecognitionThe Bank initially recognizes a financial asset or a financial liability in its statement of financial position when, and only when, it becomes party to the contractual provisions of the instrument. The Bank initially recognize loans and advances, deposits and debt securities/ subordinated liabilities issued on the date that they are originated which is the date that the Bank becomes party to the contractual provisions of the instruments. Investments in equity instruments, bonds, debenture, Government securities, NRB bond or deposit auction, reverse repos, outright purchase are recognized on trade date at which the Bank commits to purchase/ acquire the financial assets. Generally purchase and sale of financial assets are recognized on trade date at which the Bank commits to purchase or sell the asset.

B. Classification

I. Financial AssetsThe Bank classifies the financial assets as subsequently measured at amortized cost or fair value on the basis of the Bank’s business model for managing the financial assets and the contractual cash flow characteristics of the financial assets.

The two classes of financial assets are as follows;

i. Financial assets measured at amortized cost The Bank classifies a financial asset measured at amortized cost if both of the following conditions are met: • The asset is held within a business model whose objective is to hold assets in order to collect

contractual cash flows and • The contractual terms of the financial asset give rise on specified dates to cash flows that are solely

payments of principal and interest on the principal amount outstanding.

ii. Financial asset measured at fair value Financial assets other than those measured at amortized cost are measured at fair value. Financial assets measured at fair value are further classified into two categories as below: • Financial assets at fair value through profit or loss. Financial assets are classified as fair value through profit or loss (FVTPL) if they are held for trading

or are designated at fair value through profit or loss. Upon initial recognition, transaction cost are directly attributable to the acquisition are recognized in profit or loss as incurred. Such assets are subsequently measured at fair value and changes in fair value are recognized in Statement of Profit or Loss.

• Financial assets at fair value through other comprehensive income. Investment in an equity instrument that is not held for trading and at the initial recognition, the Bank


makes an irrevocable election that the subsequent changes in fair value of the instrument is to be recognized in other comprehensive income are classified as financial assets at fair value though other comprehensive income. Such assets are subsequently measured at fair value and changes in fair value are recognized in other comprehensive income.

II. Financial LiabilitiesThe Bank classifies its financial liabilities, other than financial guarantees and loan commitments, as follows;• Financial Liabilities at Fair Value through Profit or Loss. Financial liabilities are classified as fair value through profit or loss if they are held for trading or are

designated at fair value through profit or loss. Upon initial recognition, transaction costs are directly attributable to the acquisition are recognized in Statement of Profit or Loss as incurred. Subsequent changes in fair value is recognized at profit or loss

• Financial Liabilities measured at amortized cost. All financial liabilities other than measured at fair value though profit or loss are classified as

subsequently measured at amortized cost using effective interest rate method.

C. Measurement

i. Initial MeasurementA financial asset or financial liability is measured initially at fair value plus or minus, for an item not at fair value through profit or loss, transaction costs that are directly attributable to its acquisition or issue. Transaction cost in relation to financial assets and liabilities at fair value through profit or loss are recognized in Statement of Profit or Loss.

ii. Subsequent Measurement A financial asset or financial liability is subsequently measured either at fair value or at amortized cost based on the classification of the financial asset or liability. Financial asset or liability classified as measured at amortized cost is subsequently measured at amortized cost using effective interest rate method.

The amortized cost of a financial asset or financial liability is the amount at which the financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortization using the effective interest method of any difference between that initial amount and the maturity amount, and minus any reduction for impairment or uncollectibility.

Financial assets classified at fair value are subsequently measured at fair value. The subsequent changes in fair value of financial assets at fair value through profit or loss are recognized in Statement of Profit or Loss whereas of financial assets at fair value through other comprehensive income are recognized in other comprehensive income.

3.4.1 Derecognition

Derecognition of Financial AssetsThe Bank derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction in which substantially all the risks and rewards of ownership of the financial asset are transferred or in which the Bank neither transfers nor retains substantially all the risks and rewards of ownership and it does not retain control of the financial asset.

Any interest in such transferred financial assets that qualify for derecognition that is created or retained by the Bank is recognized as a separate asset or liability. On derecognition of a financial asset, the difference between the carrying amount of the asset (or the carrying amount allocated to the portion of the asset transferred), and the sum of (i) the consideration received (including any new asset obtained


less any new liability assumed) and (ii) any cumulative gain or loss that had been recognized in other comprehensive income is recognized in profit or loss.

In transactions in which the Bank neither retains nor transfers substantially all the risks and rewards of ownership of a financial asset and it retains control over the asset, the Bank continues to recognize the asset to the extent of its continuing involvement, determined by the extent to which it is exposed to changes in the value of the transferred asset.

Derecognition of Financial LiabilitiesA financial liability is derecognized when the obligation under the liability is discharged or canceled or expired. Where an existing financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are substantially modified, such an exchange or modification is treated as a derecognition of the original liability and the recognition of a new liability. The difference between the carrying value of the original financial liability and the consideration paid is recognized in Statement of Profit or Loss.

3.4.2 Determination of Fair Value Fair value is the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction on the measurement date. The fair value of a liability reflects its non-performance risk.

The fair values are determined according to the following hierarchy:

Level 1 Fair value measurements are those derived from unadjusted quoted prices in active markets for identical assets or liabilities.

Level 2 Valuations are those with quoted prices for similar instruments in active markets or quoted prices for identical or similar instruments in inactive markets and financial instruments valued using models where all significant inputs are observable.

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

When available, the Bank measures the fair value of an instrument using quoted prices in an active market for that instrument. A market is regarded as active if quoted prices are readily and regularly available and represent actual and regularly occurring market transactions on an arm’s length basis. If a market for a financial instrument is not active, the Bank establishes fair value using a valuation technique. Valuation techniques include using recent arm’s length transactions between knowledgeable, willing parties (if available), reference to the current fair value of other instruments that are substantially the same, discounted cash flow analyses.

The best evidence of the fair value of a financial instrument at initial recognition is the transaction price – i.e. the fair value of the consideration given or received. However, in some cases, the fair value of a financial instrument on initial recognition may be different to its transaction price. If such fair value is evidenced by comparison with other observable current market transactions in the same instrument (without modification) or based on a valuation technique whose variables include only data from observable markets, then the difference is recognized in profit or loss on initial recognition of the instrument. In other cases the difference is not recognized in profit or loss immediately but is recognized over the life of the instrument on an appropriate basis or when the instrument is redeemed, transferred or sold, or the fair value becomes observable.

All unquoted equity investments are recorded at cost, considering the non-trading of promoter shares up to the date of balance sheet, the market price of such shares could not be ascertained with certainty. Hence, these investments are recognized at cost net of impairment, if any.


3.4.3 ImpairmentAt each reporting date the Bank assesses whether there is any indication that an asset may have been impaired. If such indication exists, the recoverable amount is determined. A financial asset or a group of financial assets is impaired and impairment losses are incurred if, and only if, there is objective evidence of impairment as a result of one or more events occurring after the initial recognition of the asset (a loss event), and that loss event (or events) has an impact on the estimated future cash flows of the financial asset or group of financial assets that can be reliably estimated.

The Bank considers the following factors in assessing objective evidence of impairment: • Whether the counterparty is in default of principal or interest payments.• When a counterparty files for bankruptcy and this would avoid or delay discharge of its obligation.• Where the Bank initiates legal recourse of recovery in respect of a credit obligation of the

counterpart.• Where the Bank consents to a restructuring of the obligation, resulting in a diminished financial

obligation, demonstrated by a material forgiveness of debt or postponement of scheduled payments.

• Where there is observable data indicating that there is a measurable decrease in the estimated future cash flows of a group of financial assets, although the decrease cannot yet be identified with specific individual financial assets.

The Bank considers evidence of impairment for loans and advances and held-to-maturity investment securities at both a specific asset and collective level. All individually significant loans and advances and held-to-maturity investment securities are assessed for specific impairment. Those found not to be specifically impaired are then collectively assessed for any impairment that has been incurred but not yet identified.

Loans and advances and held-to-maturity investment securities that are not individually significant are collectively assessed for impairment by grouping together loans and advances and held-to-maturity investment securities with similar risk characteristics. Impairment test is done on annual basis for trade receivables and other financial assets based on the internal and external indication observed.

In assessing collective impairment, the Bank uses historical trends of the probability of default, the timing of recoveries and the amount of loss incurred, adjusted for management’s judgment as to whether current economic and credit conditions are such that the actual losses are likely to be greater or less than suggested by historical trends. Default rates, loss rates and the expected timing of future recoveries are regularly benchmarked against actual outcomes to ensure that they remain appropriate.

Impairment losses on assets measured at amortized cost

As per NAS 39Financial assets carried at amortized cost (such as amounts due from Banks, loans and advances to customers as well as held–to–maturity investments is impaired, and impairment losses are recognized, only if there is objective evidence as a result of one or more events that occurred after the initial recognition of the asset. The amount of the loss is measured as the difference between the asset's carrying amount and the deemed recoverable value of loan.

Loans and advances to customers are assessed for individual impairment test on the basis of Probability of Default (PD) and Loss Given Default (LGD). PD is calculated for total loan on the basis of aging of the loan for the loan that falls under similar credit risk characteristics. LGD is calculated for the loan which is classified as Non-Performing as per Nepal Rastra Bank Directives on the basis of their default since last 5 years for the loan that falls under similar credit risk characteristics. For the purpose of assessment of impairment, the bank has categorized loans into six broad sectors as follows:


1 Business Loans Revolving

2 Business Term Loan

3 Deprived Sector Loan

4 Other Loans

5 Auto Loan

6 Loan Against Mortgage Property

If, in a subsequent year, the amount of the estimated impairment loss increases or decreases because of an event occurring after the impairment was recognized, the previously recognized impairment loss is increased or reduced by adjusting the other reserves and funds (impairment reserve) in other comprehensive income and statement of changes in equity. If a future write–off is later recovered, the recovery is credited to the ’Income Statement’.

As per Loan Loss Provision of Nepal Rastra BankLoan loss provisions in respect of non-performing loans and advances are based on management’s assessment of the degree of impairment of the loans and advances, subject to the minimum provisioning level prescribed in relevant NRB guidelines. Provision is made for possible losses on loans and advances including bills purchased at 1% to 100% on the basis of classification of loans and advances, overdraft and bills purchased in accordance with NRB directives.

Policies Adopted As per the Carve out notice issued by ICAN, the Bank has measured impairment loss on loan and advances as the higher of amount derived as per norms prescribed by Nepal Rastra Bank for loan loss provision and amount determined as per paragraph 63 of NAS 39.

3.5 Trading AssetsTrading assets and liabilities are those assets and liabilities that the Bank acquires or incurs principally for the purpose of selling or repurchasing in the near term, or holds as part of a portfolio that is managed together for short-term profit or position taking.

Trading assets and liabilities are initially recognized at fair value and subsequently measured at fair value in the statement of financial position, with transaction costs recognized in profit or loss. All changes in fair value are recognized as part of net trading income in profit or loss.

3.6 Derivatives Assets and Derivative Liabilities Derivatives held for risk management purposes include all derivative assets and liabilities that are not classified as trading assets or liabilities. Derivatives held for risk management purposes are measured at fair value in the statement of financial position.Considering the requirement of NAS 39 for qualification of hedge accounting and cost benefits along with materiality, Bank has not adopted hedge accounting for certain derivatives held for risk management.

3.7 Loan to staffsLoan to staffs has been recognized at amortized cost. The Bank has used base rate of the particular year in which the loan is disbursed for discounting the staff loan. The difference between book value and amortized cost is recognized as Prepaid staff cost.

3.8 Property and Equipment

a. Recognition and MeasurementThe cost of an item of property and equipment shall be recognized as an asset, initially recognized at cost, if, and only if:


• it is probable that future economic benefits associated with the item will flow to the entity; and • the cost of the item can be measured reliably.

Cost includes expenditure that is directly attributable to the acquisition of the asset. The cost of self-constructed assets includes the following:• the cost of materials and direct labour;• any other costs directly attributable to bringing the assets to a working condition for their intended

use;• when the Bank has an obligation to remove the asset or restore the site, an estimate of the costs of

dismantling and removing the items and restoring the site on which they are located; and• Capitalized borrowing costs.

The Bank adopts cost model for entire class of property and equipment. Neither class of the property and equipment are measured at revaluation model nor is their fair value measured at the reporting date. The items of property and equipment are measured at cost less accumulated depreciation and any accumulated impairment losses.

Subsequent expenditure is capitalized if it is probable that the future economic benefits from the expenditure will flow to the Bank. Ongoing repairs and maintenance to keep the assets in working condition are expensed as incurred. Any gain or loss on disposal of an item of property and equipment (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is recognized within other income in profit or loss.

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

b. Capital Work in ProgressFixed assets under construction and cost of assets not ready for use are shown as capital work in progress.

c. DepreciationDepreciation on other assets is calculated using the straight- line method to allocate their cost to their residual values over their estimated useful life as per management judgement as follows:

Group Useful Life (In Years)

Computer 4

Metal Furniture 5

Office Equipment 5

Vehicle 10

Wooden Furniture 5

Building 20

Leasehold Lower of 10 Years or Lease Period

DerecognitionThe carrying amount of Property and Equipment shall be derecognized on disposal or when no future economic benefits are expected from its use or disposal. The gain or loss arising from the derecognition of an item of property and equipment shall be included in profit or loss when the item is derecognized (unless on a sale & lease back).

Depreciation method, useful lives and residual value are reviewed at each reporting date and adjusted, if any.


3.9 Intangible Assets/ Goodwill

Acquired Intangible AssetsIntangible assets are initially measured at fair value, which reflects market expectations of the probability that the future economic benefits embodied in the asset will flow to the Bank, and are amortized on the basis of their expected useful lives.

Computer softwareAcquired computer software licenses are capitalized on the basis of the costs incurred to acquire and bring to use the specific software. Costs associated with the development of software are capitalized where it is probable that it will generate future economic benefits in excess of its cost. Computer software costs are amortized on the basis of expected useful life. Costs associated with maintaining software are recognized as an expense as incurred.

At each reporting date, these assets are assessed for indicators of impairment. In the event that an asset’s carrying amount is determined to be greater than its recoverable amount, the asset is written down immediately.

Software is amortized on a straight line basis in profit or loss over its estimated useful life, from the date that it is available for use. The estimated useful life of software for the current and comparative periods is five years. Software assets with costs less than Rs. 10,000 are charged off on purchases as revenue expenditure.

Amortization methods, useful lives and residual values are reviewed at each reporting date and adjusted if appropriate.

Finastra erstwhile Mysis has entered into a licensing agreement with bank’s joint venture promoter IFIC Bank Bangladesh for separate licensing of Fusion banking platform equation and trade innovation for Nepal Bangladesh Bank Limited for which the Bank is required to pay the fees directly to Finastra.

3.10 Investment Property/Non-Current Assets Held for Sale

Investment Property Investment properties include land or land and buildings other than those classified as property and equipment and non-current assets held for sale. Generally, it includes land, land and building acquired by the Bank as non-banking assets but not sold as on the reporting date.

The Bank holds investment property that has been acquired through enforcement of security over the loans and advances.

The bank recognized investment property at fair value for FY 2017-18 (First time adoption of NFRS). However the bank has adopted a policy of measuring investment property at cost from FY 2018-19 since it results in more reliable and relevant information about the effects of transactions. The property whose recoverable value is lower than the carrying value has been impaired to their respective recoverable value.

Non-Current Assets Held for SaleNon-current assets (such as property) and disposal groups (including both the assets and liabilities of the disposal groups) are classified as held for sale and measured at the lower of their carrying amount and fair value less cost to sell when: (i) their carrying amounts will be recovered principally through sale; (ii) they are available-for-sale in their present condition; and (iii) their sale is highly probable.

Immediately before the initial classification as held for sale, the carrying amounts of the assets (or assets and liabilities in a disposal group) are measured in accordance with the applicable accounting policies described above.


3.11 Income TaxTax expense comprises current and deferred tax. Current tax and deferred tax are recognized in profit or loss except to the extent that they relate to items recognized directly in equity or in other comprehensive income.

a. Current TaxCurrent tax is the expected tax payable or recoverable on the taxable income or loss for the year, using tax rates enacted or substantively enacted at the reporting date, and any adjustment to tax payable in respect of previous years. Current tax payable also includes any tax liability arising from the declaration of dividends.

b. Deferred TaxDeferred tax is recognized in respect of temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for taxation purposes. Deferred income tax is determined using tax rate applicable to the Bank as at the reporting date which is expected to apply when the related deferred income tax asset is realized or the deferred income tax liability is settled.

Deferred tax assets are recognized where it is probable that future taxable profit will be available against which the temporary differences can be utilized.

3.12 Deposits, debts securities issued and subordinated liabilities

a. Deposits The Bank accepts deposits from its customers under account, current, term deposits and margin accounts which allows money to be deposited and withdrawn by the account holder. These transactions are recorded on the bank's books, and the resulting balance is recorded as a liability for the Bank and represents the amount owed by the Bank to the customer.

b. Debt Securities Issued It includes debentures, bonds or other debt securities issued by the Bank. Deposits, debt securities issued and subordinated liabilities are initially measured at fair value minus incremental direct transaction costs, and subsequently measured at their amortized cost using the effective interest method, except where the Bank designates liabilities at fair value through profit or loss. The bank has issued debt securities worth NPR 2 billion at 10.25% for 10 years. The debenture issue cost Rs 7,023,343.29 has been deducted from the face value after amortizing Rs. 702,334 and the net value Rs 1,993,678,991 has been shown in the statement of financial position.

c. Subordinated LiabilitiesSubordinated liabilities are those liabilities which at the event of winding up are subordinate to the claims of depositors, debt securities issued and other creditors. The bank does not have any of such subordinated liabilities.

3.13 ProvisionsThe Bank recognizes a provision if, as a result of past event, the Bank has a present constructive or legal obligation that can be reliability measured and it is probable that an outflow of economic benefit will be required to settle the obligation.

A disclosure for contingent liability is made when there is a possible obligation or a present obligation that may but probably will not require an outflow of resources. When there is a possible obligation or a present obligation in respect of which the likelihood of outflow of resources is remote, no provision or disclosure is made.


A provision for onerous contract is recognized when the expected benefits to be derived by the Bank from a contract are lower than the unavoidable cost of meeting its obligation under the contract.

Provisions are reviewed at each reporting date and adjusted to reflect the current best estimate. If it is no longer probable that an outflow of resources would be required to settle the obligation, the provision is reversed. Contingent assets are not recognized in the financial statements. However, contingent assets are assessed continually and if it is virtually certain that an inflow of economic benefits will arise, the asset and related income are recognized in the period in which the change occurs.

3.14 Revenue RecognitionRevenue is the gross inflow of economic benefits during the period arising from the course of the ordinary activities of an entity when those inflows result in increases in equity, other than increases relating to contributions from equity participants. Revenue is recognized to the extent it is probable that the economic benefits will flow to the Bank and the revenue can be reliably measured. Revenue is not recognized during the period in which its recoverability of income is not probable. The Bank’s revenue comprises of interest income, fees and commission, foreign exchange income, cards income, remittance income, agency commission, etc. and the bases of incomes recognition are as follows:

a. Interest Income Interest income on available-for-sale assets and financial assets held at amortized cost shall be recognized using the bank’s normal interest rate which is very close to effective interest rate.For income from loans and advances to customers, initial charges are not amortized over the life of the loan and advances as the income so recognized closely approximates the income that would have been derived under effective interest rate method. The difference is not considered material. The Bank considers that the cost of exact calculation of effective interest rate method exceeds the benefit that would be derived from such compliance.

The effective interest method is a method of calculating the amortized cost of a financial asset or a financial liability and of allocating the interest income or interest expense over the relevant period. The effective interest rate is the rate that discounts estimated future cash payments or receipts through the expected life of the financial instrument or, when appropriate, a shorter period, to the net carrying amount of the financial asset or financial liability. When calculating the effective interest rate, the Bank estimates cash flows considering all contractual terms of the financial instrument (for example, prepayment options) but does not consider future credit losses. As per the Carve-out Notice issued by ICAN, the calculation includes all fees paid or received between parties to the contract that are an integral part of the effective interest rate, transaction costs and all other premiums or discounts unless it is immaterial or impracticable to determine reliably, between parties to the contract.

Gains and losses arising from changes in the fair value of financial instruments held at fair value through profit or loss are included in the statement of profit or loss in the period in which they arise. Contractual income and expense on financial instruments held at fair value through profit or loss is recognized within in profit or loss.

b. Fees & CommissionFees and commissions income are recognized as income on cash basis at the time of issue of Guarantee or LC.

c. Dividend IncomeDividend income is recognized when right to receive such dividend is established. Usually this is the ex-dividend date for equity securities. Dividends are presented in net trading income, net income from other financial instruments at fair value through profit or loss or other revenue based on the underlying classification of the equity investment.


d. Net Trading IncomeNet trading income comprises gains less losses related to trading assets and liabilities, and includes all realized and unrealized fair value changes, interest, dividends and foreign exchange differences.

e. Net Income from other financial instrument at fair value through Profit or LossNet income from other financial instruments at fair value through profit or loss relates to non-trading derivatives held for risk management purposes that do not form part of qualifying hedge relationships and financial assets and liabilities designated at fair value through profit or loss. It includes all realized and unrealized fair value changes, interest, dividends and foreign exchange differences.

3.15 Interest expenseInterest expense on all financial liabilities including deposits are recognized in profit or loss using effective interest rate method. Interest expense on all trading liabilities are considered to be incidental to the Bank’s trading operations and are presented together with all other changes in fair value of trading assets and liabilities in net trading income.

3.16 Employees Benefits

a. Short Term Employee BenefitsShort term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided. A liability is also recognized for the amount expected to be paid under bonus required by the Bonus Act, 2030 to pay the amount as a result of past service provided by the employee and the obligation can be estimated reliably under short term employee benefits.

Short-term employee benefits include all the following items (if payable within 12 months after the end of the reporting period): • wages, salaries and social security contributions,• paid annual leave and paid sick leave,• profit-sharing and bonuses and• non-monetary benefits

b. Post-Employment Benefits

Post-employment benefit plan includes the followings:

i. Defined Contribution PlanA defined contribution plan is a post-employment benefit plan under which the Bank pays fixed contributions into a separate entity and has no legal or constructive obligation to pay further amounts. Obligations for contributions to defined contribution plans are recognized as personnel expenses in profit or loss in the periods during which related services are rendered.

Contributions to a defined contribution plan that are due more than 12 months after the end of the reporting period in which the employees render the service are discounted to their present value.All employees of the Bank are entitled to receive benefits under the provident fund, a defined contribution plan, in which both the employee and the Bank contribute monthly at a pre-determined rate of 10% of the basic salary. The Bank does not assume any future liability for provident fund benefits other than its annual contribution.

ii. Defined Benefit planA defined benefit plan is a post-employment benefit plan other than a defined contribution plan. The Bank’s net obligation in respect of defined benefit plans is calculated separately for each plan by estimating the amount of future benefit that employees have earned in return for their service in the current and prior periods. That benefit is discounted to determine its present value. Any unrecognized past service costs and the fair value of any plan assets are deducted.


The Bank recognizes all actuarial gains and losses net of deferred tax arising from defined benefit plans immediately in other comprehensive income and all expenses related to defined benefit plans in employee benefit expense in profit or loss.

The Bank recognizes gains and losses on the curtailment or settlement of a defined benefit plan when the curtailment or settlement occurs. The gain or loss on curtailment or settlement comprises any resulting change in the fair value of plan assets, any change in the present value of the defined benefit obligation, any related actuarial gains and losses and any past service cost that had not previously been recognized.

c. Other long-term employee benefitsOther long-term employee benefits include items such as following, if not expected to be settled wholly before twelve months after the end of the annual reporting period in which the employees render the related service: a) long-term paid absences such as long-service or sabbatical leave;b) jubilee or other long-service benefits;c) long-term disability benefits;d) profit-sharing and bonuses; ande) deferred remuneration

The measurement of other long-term employee benefits is not usually subject to the samedegree of uncertainty as the measurement of post-employment benefits. For this reason, NAS 19 requires a simplified method of accounting for other long-term employee benefits and does not recognize remeasurements in other comprehensive income.

d. Termination BenefitsTermination benefits are recognized as an expense when the Bank is demonstrably committed, without realistic possibility of withdrawal, to a formal detailed plan to either terminate employment before the normal retirement date, or to provide termination benefits as a result of an offer made to encourage voluntary redundancy. Termination benefits for voluntary redundancies are recognized as an expense if the Bank has made an offer of voluntary redundancy, it is probable that the offer will be accepted, and the number of acceptances can be estimated reliably. If benefits are payable more than 12 months after the reporting date, then they are discounted to their present value.

3.17 LeasesLease payments under an operating lease shall be recognized as an expense on a straight-line basis over the lease term unless another systematic basis is more representative of the time pattern of the user’s benefit.

3.18 Foreign Currency TranslationThe financial statements are presented in Nepalese Rupees (NPR).Transactions in foreign currencies are initially recorded at the functional currency rate of exchange ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies are retranslated at the functional currency rate of exchange at the statement of financial position date. Foreign exchange gains and losses resulting from the settlement of such transactions, and from the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign currencies are recognized in the statement of profit or loss.

Non-monetary assets and liabilities are translated at historical exchange rates if held at historical cost, or year-end exchange rates if held at fair value, and the resulting foreign exchange gains and losses are recognized in either the statement of profit or loss or shareholders’ equity depending on the treatment of the gain or loss on the asset or liability.


3.19 Financial guarantee and loan commitmentFinancial guarantees are contracts that require the Bank to make specified payments to reimburse the holder for a loss it incurs because a specified debtor fails to make payment when due in accordance with the terms of a debt instrument. Loan commitments are firm commitments to provide credit under pre-specified terms and conditions.

Loan commitment is the commitment where the Bank has confirmed its intention to provide funds to a customer or on behalf of a customer in the form of loans, overdrafts, future guarantees, whether cancellable or not, or letters of credit and the Bank has not made payments at the reporting date, those instruments are included in these financial statement as commitments.

3.20 Share Capital and ReservesThe Bank classifies capital instruments as financial liabilities or equity instruments in accordance with the substance of the contractual terms of the instruments. Equity is defined as residual interest in total assets of the Bank after deducting all its liabilities. Common shares are classified as equity of the Bank and distributions thereon are presented in statement of changes in equity.

Dividends on ordinary shares and preference shares classified as equity are recognized in equity in the period in which they are declared.

Incremental costs directly attributable to the issue of an equity instrument are deducted from the initial measurement of the equity instruments considering the tax benefits achieved thereon.

The reserves include retained earnings and other statutory reserves such as general reserve, foreign exchange equalization reserve, regulatory reserve, investment adjustment reserve, staff training and development fund, CSR reserve etc.

3.21 Earnings per share including dilutedThe Bank presents basic and diluted earnings per share (EPS) data for its ordinary shares. The basic EPS is calculated by dividing the profit or loss attributable to ordinary shareholders of the Bank by the weighted average number of ordinary shares outstanding during the period. Diluted EPS is determined by adjusting the profit or loss attributable to ordinary shareholders and the weighted average number of ordinary shares outstanding for the effects of all dilutive potential ordinary shares.

3.22 Segment ReportingThe bank has identified the key segments of the business on the basis of nature of operations that assist the bank in decision process and to allocate the resources. It will help the management to assess the performance of the business segments that has been identified as below. The business segments identified are Business Banking, Trade Finance, Treasury and Others. The segment results that are reported include items directly attributable to a segment as well as those that can be allocated on a reasonable basis. Unallocated items comprise mainly common assets, head office expenses, and tax assets and liabilities. All operations between the segments are conducted on pre-determined transfer price. Treasury & International Department acts as the fund manager of the bank.

4. schedules foRming paRt of financial statements

Schedules are attached with financial statements.


5. disclosuRes and additional infoRmation

5.1 Risk ManagementRisk Management structure of the Bank has set clear separation between business function and risk management function. Accordingly, the Bank has set up Credit Risk Management Department (CRMD) and Operation & Other Risk Management Department (OORMD) headed by Chief Risk Officer (CRO), one of the most senior level positions in the Bank. The CRMD and OORMD oversees global, macro, micro and departmental level risk that arise out of daily business operation as well as on periodic basis and are put to the oversight of Senior Management, Risk Management Committee and the Board to discuss the reports thereon and issue instructions as appropriate.

i. Risk Management CommitteeBoard of Directors is the apex and supreme authority of the Bank and is responsible to frame and implement robust policies and framework for effective compliance of regulation and direction issued by the regulatory authority. BOD ensures the strategies, policies and procedure is in accordance with the risk appetite/tolerance limit for effective management of risk within the Bank. The board understands the nature of risk of the bank, and periodically reviews reports on risk management, including policies and standards, stress testing, liquidity and capital adequacy through the reporting by the Risk Management Committee and the Asset- Liabilities Management Committee.

Pursuant to the NRB directive on corporate governance, the Bank has established Risk Management Committee with well-defined terms of reference in line the NRB directive. At least four meeting is conducted on annual basis however number of meeting can be increased as per the requirement. The committee supervise overall risk management of the Bank broadly classified as liquidity risk, market risk, operational risk and credit risk.

ii. Risk GovernanceBank has prepared and implemented policies and procedures to mitigate the risk at enterprises level arising to the bank and has inculcated risk culture among the employees by establishing ownership mentality, capacity building programs, well defined job responsibilities and inhabiting good ethical culture.

Board

Risk Management Committee

Chief Risk Officer

Credit Risk Management Department

Operation and Other Risk Management

Department

Assets and Liability Committee (ALCO)

CEO


Through its Risk Management Framework, the Bank seeks to efficiently manage credit, market and liquidity risks which arise directly through the Bank’s commercial activities as well as operational, regulatory and reputational risks which arise as a normal consequence of any business undertaking.The Risk Management Committee is responsible for the establishment of, and compliance with, policies relating to management risk, supply risk, production risk, demand risk and collection risk.

The Assets and Liabilities Committee is responsible for the management of capital and establishment of, and compliance with, policies relating to balance sheet management, including management of liquidity, capital adequacy and structural foreign exchange and interest rate exposure and tax exposure.

The bank’s risk governance structure is such that the responsibility for maintaining risk within the banks risk blanket is cascaded down from the Board to the appropriate functional, client business, senior management and committees. Information regarding material risk issues and compliance with policies and standards is communicated through the business, functional, senior management and committees.

iii Internal ControlThe Board is responsible for ensuring the Bank has appropriate internal control framework in place that supports the achievement of the strategies and objectives. The various functions of the Bank should be looked upon with a view to establish a proper control mechanism is in place during expansion and growth which enables it to maximize profitable business opportunities, avoid or reduce risks which can cause loss or reputational damage, ensure compliance with applicable laws and regulations and enhance resilience to external events.

The Board has set policies and procedures of risk identification, risk evaluation, risk mitigation and control/monitoring, in line with the NRB directives has effectively implemented the same at the Bank.The effectiveness of the Company’s internal control system is reviewed regularly by the Board, its Committees, Management and Internal Audit department.

The Internal Audit monitors compliance with policies/standards and the effectiveness of internal control structures across the Bank through regular audit, special audit, information system audit, Off Site review, AML/CFT/KYC audit, IS audit as well as Risk based Internal Audit (RBIA) approach. The audits observations are reported to the Chief Executive Officer and Business Heads for initiating immediate corrective measures. Internal Audit reports are periodically forwarded to the Audit Committee for review and the committee issues appropriate corrective action in accordance with the issue involved to the respective department, regional offices or branches.

5.1.1 Credit RiskCredit risk is the probability of loss of principle and reward associated with it due to failure of counterparty to meet its contractual obligations to pay the Bank in accordance with agreed terms. The Credit Risk Monitoring and Reporting Framework/ have been prepared in order to mitigate/minimize the credit risk of the Bank through appropriate monitoring and reporting framework established within the Bank.Bank has implemented various System/ Policies/ Procedures/ Guidelines for the effective management of Credit Risk. For the purpose of assessment of credit risk of the bank, following activities were carried out:• Current system/policies/procedures/guidelines formulated were gone through;• Actual Exposure of credit limit product wise, segment wise were checked against Risk Appetite,

tolerance limit mentioned in Respective Product Paper Guidelines, Credit Policy and Credit Risk Management Policy;

• Review of various reports prepared by the Departments such as Account Monitoring Report, Loan Overdue Report, Loan Report, NRB reports and Margin Monitoring Reports

Credit Risk Management is ultimately the responsibility of the Board of Directors hence Overall strategy as well as significant policies has to be reviewed by the board regularly. Further, Senior Management is responsible for implementing the bank’s credit risk management strategies and policies and ensuring that procedures are put in place to manage and control credit risk and the quality of credit portfolio in accordance with these policies.


Maximum exposure to credit riskThe bank has financial assets consisting mainly of loans & advances and investments at amortized cost. In these cases, the maximum exposure to credit risk is the carrying amount of the related financial assets.

5.1.2 Market RiskMarket risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market prices. Market risk comprises three types of risk: foreign exchange rates (currency risk), market interest rates (interest rate risk) and market prices (price risk).

i. Currency RiskForeign exchange risk is the potential for the Bank to experience volatility in the value of its assets, liabilities and solvency and to suffer actual financial losses as a result of changes in value between the currencies of its assets and liabilities and its reporting currency.

ii. Interest Rate RiskInterest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in market interest rates.

The major interest rate risk that the Bank is exposed to is the discount rate for determining the fair value of financial instruments.

iii. Equity Price RiskEquity price risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in equity prices (other than those arising from interest rate risk or currency risk), whether those changes are caused by factors specific to the individual financial instrument or its issuer, or by factors affecting all similar financial instruments traded in the market.

The Company’s equity price risk exposure relates to financial investment held at FVTOCI, whose values fluctuate as a result of changes in market prices.

5.1.3 Liquidity RiskBank recognize Market Risk as the possibility for loss of earnings or economic value to the Bank caused due to adverse changes in the market level of interest rates or prices of securities (equity), foreign exchange rates and commodity price fluctuation, as well as the volatilities, of those prices. While Liquidity risk is chances of failure of a bank to meet obligations as they become due. Effective liquidity risk management helps ensure the Bank’s ability to meet its obligations as they fall due without adversely affecting the Bank’s financial condition and reduces the probability of developing of an adverse situation.

Liquidity risk is defined as the risk that the Bank will encounter difficulty in meeting obligations associated with financial liabilities that are settled by delivering cash or another financial asset. Liquidity risk arises because of the possibility that the Bank might be unable to meet its payment obligations when they fall due as a result of mismatches in the timing of the cash flows under both normal and stress circumstances. Such scenarios could occur when funding needed for illiquid asset positions is not available to the Bank on acceptable terms. To limit this risk, management has arranged for diversified funding sources in addition to its core deposit base, and adopted a policy of managing assets with liquidity in mind and monitoring future cash flows and liquidity on a daily basis. The Bank has developed internal control processes and contingency plans for managing liquidity risk. This incorporates an assessment of expected cash flows and the availability of high grade collateral which could be used to secure additional funding as required.

The following table depicts the maturity profile of the investment portfolio on undiscounted cash flow basis which is designed and managed to meet the required level of liquidity as and when liquidity outgo arises taking into consideration the time horizon of the financial liabilities of the business.


NP

R in

Mill

ion

S.N

.Pa

rticu

lars

1-90

Day

s91

-180

Day

s18

1-27

0 D

ays

271-

365

Day

sO

ver 1

Yea

rTo

tal A

mou

nt A

sset

s 1

Cas

h B

alan

ce

2,3

24.8

6

-

-

-

-

2,

324.

86

2 B

alan

ce w

ith B

anks

& F

Is

14,

339.

99

-

-

-

-

1

4,33

9.99

3

Inve

stm

ent i

n Fo

reig

n B

anks

2,3

14.0

2

1

29.5

9

-

60.2

7

-

2,

503.

88

4 C

all M

oney

-

-

-

-

-

-

5 G

over

nmen

t Sec

uriti

es

388

.51

48

.08

-

6

.88

5

,791

.15

6,23

4.62

6

Nep

al R

astra

Ban

k B

onds

-

-

-

-

-

-

7 In

ter B

ank

& F

I Len

ding

-

-

-

-

-

-

8 L

oans

& A

dvan

ces

16,

600.

69

6

,781

.16

5

,497

.53

3

,847

.92

28,

043.

08

6

0,77

0.38

9

Inte

rest

Rec

eiva

ble

1

,206

.69

-

-

-

-

1,20

6.69

10

Rev

erse

Rep

o

-

-

-

-

-

-

11 R

ecei

vabl

es fr

om o

ther

Inst

itutio

ns u

nder

Com

mitm

ent

-

-

-

-

-

-

12

Pay

men

t to

be m

ade

for f

acili

ties

unde

r s.n

o 20

,21

& 2

2 2

6,39

7.83

1

0,61

0.62

5,0

16.2

6

5,3

23.2

8 2

4,27

0.54

71,

618.

54

13 O

ther

s

81.3

6

-

-

6

05.7

3 1

6,11

9.45

16,

806.

53

T

otal

Ass

ets

(A)

63,

653.

96

17,

569.

46

10,

513.

79

9

,844

.08

74,

224.

22

175

,805

.50

Liab

ilitie

s 14

Cur

rent

Dep

osits

1,4

53.0

3

7

26.5

1

7

26.5

1

7

26.5

1 1

1,31

8.62

14,

951.

19

15 S

avin

g D

epos

its

2

,339

.94

1

,169

.97

1

,169

.97

1

,169

.97

17,

749.

92

2

3,59

9.77

16

Fix

ed D

epos

its

10,

277.

06

6

,373

.63

4

,940

.33

7

,529

.77

4

,760

.17

3

3,88

0.96

17

Deb

entu

res

-

-

-

-

-

-

18

Bor

row

ings

:

1

31.7

0

11.5

1

-

-

2,0

00.0

0

2,

143.

21

(a

) C

all/S

hort

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ice

-

-

-

-

-

-

(b)

Inte

r-ban

k/Fi

nanc

ial I

nstit

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ns

-

-

-

-

-

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(c)

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1

31.7

0

11.5

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-

-

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143.

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(d

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-

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2,0

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19 O

ther

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bilit

ies

and

Pro

visi

ons

4

,626

.79

-

-

3

,309

.74

4

,352

.31

1

2,28

8.84

(a)

Sun

dry

Cre

dito

rs

-

-

-

331.

88

-

33

1.88

(b)

Bill

s Pa

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20.1

9

-

-

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20.

19

(c

) In

tere

st P

ayab

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3

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-

-

-

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3.9

7

(d)

Pro

visi

ons

-

-

-

437.

47

4

,352

.31

4,78

9.78


S.N

.Pa

rticu

lars

1-90

Day

s91

-180

Day

s18

1-27

0 D

ays

271-

365

Day

sO

ver 1

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mou

nt

(e)

Oth

ers

4

,602

.63

-

-

2

,540

.39

-

7,14

3.02

20

Pay

able

to o

ther

inst

itutio

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nder

Com

mitm

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-

-

-

-

-

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21

Unu

tiliz

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ppro

ved

Faci

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s

6,9

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0

-

-

-

-

6,

933.

10

22 L

ette

r of C

redi

t/Gua

rant

ee (N

et o

f Mar

gin)

1

9,46

4.73

1

0,61

0.62

5,0

16.2

6

5,3

23.2

8 2

4,27

0.54

64,

685.

44

23 R

epo

-

-

-

-

-

-

24

Pay

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t to

be m

ade

for f

acili

ties

unde

r S.N

o 11

-

-

-

-

-

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25 O

ther

s

1,8

48.0

4

2,3

10.4

8

-

1,3

17.9

1 1

1,84

6.56

17,

322.

99

T

otal

Lia

bilit

ies

(B)

47,

074.

38

21,

202.

73

11,

853.

08

19,

377.

19

76,

298.

11

175

,805

.50

N

et F

inan

cial

Ass

ets

(A-B

) 1

6,57

9.57

(3,6

33.2

8)

(1,3

39.2

9) (

9,53

3.11

)

(2,0

73.8

9)

0

.00

C

umul

ativ

e N

et F

inan

cial

Ass

ets

16,

579.

57

12,

946.

30

11,

607.

01

2

,073

.89

0

.00

(0.0

0)


5.1.4 Operational risk Operational Risk is defined as the risk of potential loss resulting from inadequate or failed internal processes, people and systems or from the impact of external events, including legal risks for the bank. Operational Risk is pervasive across all the functions of the Bank and is influenced by all resources, including human resource, systems and procedural designs, deployed by the Bank to carry out those functions. Operational Risk can be caused by both internal and external sources such as fraud, business interruptions, system failures, damage to physical infrastructure, failure in execution and service delivery, inherent risks in products, customers, inadequacy in procedures or flawed process designs, and business practices. The risk can occur in any business function or the business supporting functions.The Bank is committed to be governed with a strong culture of risk management and ethical business practices and therefore to averse it from potentially damaging operational risk events and is in a sound position to deal effectively with those events that do occur. The actions of the board and senior management, and policies, processes and systems provide the foundation for a sound risk management culture.

Bank seek to minimize our exposure to operational risk by use of key control standards, key control self-assessments and key risk indicators as toolkits to identify, assess, monitor and control operational risk events through timely acknowledgement of emerging threats and underlying vulnerabilities. The Bank shall also ensure highest level of governance standards and adherence to Code of Conduct and robust compliance to all regulatory as well as the Bank’s internal policy, procedures and guidelines. Effective policies, procedural guidelines and standard operating procedure are crucial tools for sound risk management. Therefore, adequacy and effectiveness of the policies and procedures and their effective implementation is closely monitored by the department to ensure that they have continuing relevance in line with regulatory requirement and adjusts to dynamic risk environment of the industry.

5.1.5 Fair Value of Financial Assets and Financial LiabilitiesFair value

Hierarchy (Level)As at As at

15-Jul-20 16-Jul-19Fair Value through profit and lossFinancial AssetsNDF held for risk management 3 29,989,200 31,228,000Other trading assets 1 106,140,075 95,219,007Financial LiabilitiesNDF held for risk management 3 - -

Fair Value through Other Comprehensive IncomeFinancial assets Investment securities at OCI- Quoted equity securities 1 650,660,209 509,410,115- Unquoted equity securities 3 21,100,861 28,746,001Investment in subsidiaries 3 220,000,000 200,000,000

Total 891,761,070 738,156,115

Financial Instruments held at amortized costFinancial assets Debt securities - -Government bonds 5,883,936,666 3,928,587,804


Fair value Hierarchy (Level)

As at As at15-Jul-20 16-Jul-19

Government treasury bills 443,389,071 1,456,925,648Nepal Rastra Bank bonds - -Loan and advances to B/FIs 1,609,914,990 1,873,757,213Loans and advances to customers 59,108,537,916 52,519,196,831Accounts receivable 101,281,320 106,518,597Accrued Income - -Others 6,880,000 -Total 67,153,939,963 59,884,986,094

Financial liabilitiesDue to Bank and Financial Institutions 6,757,595,800 329,100,000Due to Nepal Rastra Bank 143,212,501 745,786,348Deposits from customers 66,435,054,423 59,764,707,348Borrowing - -Provisions - -Other liabilities 1,295,666,073 1,003,308,321Debt securities issued 1,993,678,991 1,992,976,657Subordinated Liabilities - -Total 76,625,207,789 63,835,878,674

5.2 Capital Management

5.2.1 Qualitative disclosuresThe Bank has formulated and implemented the "Internal Capital Adequacy Assessment Process 2017" (ICAAP 2017) which has been approved by the Board of Directors. The ICAAP 2017 is a system of sound, effective, and complete strategies and processes that allows the Bank to assess and maintain, ongoing basis, the amounts, types and distribution of internal capital that the Bank considers adequate to cover the nature and level of risk to which the Bank is or might be exposed to.

Internal Capital Adequacy Assessment Process (ICAAP) shall also include requirement to have robust governance arrangements, efficient process of managing all material risks and an effective regime for assessing and maintaining adequate and economic capital at the Bank where economic capital (economically needed capital) refers to the amount of capital required for the Bank’s business operations and for financing the associated risks.

ICAAP 2017 shall provide policy and procedural guidelines for the calculation of internal capital adequacy by prescribing appropriate methodologies, techniques and procedures to assess the capital adequacy requirements in relation to the Bank’s risk profile and effectiveness of its risk management, control environment and strategic planning.

The Board shall be primarily responsible for ensuring the current and future capital needs of the bank in relation to strategic objectives. The management shall review and understand the nature and level of various risks that the bank is confronting in the course of different business activities and how this risk relates to capital levels and accordingly implement sound risk management framework specifying control measures to tackle each risk factor.

The Bank prepares a long term 5 year’s Strategy Plan and to achieve the long term plans the Bank prepares annual Budgets/ Operating/ Tactical plans as stipulated in the Budget Policy and strategy Document of the Bank. To ensure that the Bank’s capital adequacy commensurate to demand of


the Bank’s capital required by the business planning, the Management and the Board prudently and proactively engage on ongoing process of capital and risk assessment, stress testing and scenarios testing, monitoring and reporting as per the ICAAP 2017.

The Bank has followed Stress Testing Guidelines issued by the central bank in order to assess of the vulnerability of the Bank under various stress situations typically, application of “what if” scenarios, especially in the problematic identification of low frequency but high severity events and identifying expected and unexpected losses. It focuses on capturing the impact of large, but still plausible events and understanding the overall risk profile in a coherent and consistent framework, including impact analysis on earnings, solvency and liquidity.

A formal monitoring and reporting mechanism has been established to provide the senior management necessary information on the risk profile, trends, and the capital requirements as per ICAAP 2017 and Stress Testing Guidelines. Such reports are being prepared on quarterly basis and circulated to relevant business units/departments, Risk department, ALCO meeting. Further quarterly reports are presented to the Risk Management Committee and the Board for review and discussions.

Paid Up Capital The structure of the share capital of the Bank is as follows:• Authorized capital of NPR 10,000,000,000 represented by 100,000,000 Ordinary Shares of NPR 100

each; and • Issued capital as of Statement of Financial Position date is NPR 8,495,814,295 represented by

84,958,142 Ordinary Shares of NPR 100 each• Paid up capital as of Statement of Financial Position date is NPR 8,495,814,295 represented by

84,958,142 Ordinary Shares of NPR 100 each

Over the years the Bank has enhanced its paid up capital, as presented in the table hereunder:

Particular Financial Year Capital(NPR. Millions)Initial Capital (partly paid up) FY 2051/52 60.00Initial Capital (Fully Paid up) FY 2054/55 60.00Bonus Issue (100%) FY 2056/57 120.00Right Issue FY 2059/60 479.85Takeover of NB Finance & Leasing Co. Ltd. FY 2064/65 74.03150% Right Issue FY 2065/66 1,066.44Takeover of Nepal Srilanka Merchant B.F.C.L FY 2068/69 149.0810% Bonus Issue FY 2069/70 200.9410% Bonus Issue FY 2070/71 221.0325% Bonus Issue FY 2071/72 607.8432% Bonus Issue FY 2072/73 972.5580% Right Issue FY 2073/74 3,207.3012% Bonus Issue FY 2073/74 866.5412% Bonus share rounding FY 2074/75 2.5480% Right Issue* FY 2074/75 0.165% Bonus Share FY 2075/76 407.52Total 8,495.82

*It is related to the right share declared in FY 2073/74 but held by court due to dispute, which is ordered by Court to be issued in FY 2074/75.


5.2.2 Quantitative disclosures

a) Capital Structure and Capital Adequacy

i. Tier 1 capital and a breakdown of its componentsS.N. Particulars Amount (NPR Millions)

A Paid up Capital 8,495.81B Share Premium / Capital Reserve -C Proposed Bonus Shares -D Statutory General Reserve 2,860.84E Retained Earnings 841.64F Un-audited Current Year Cumulative ProfitG Capital Redemption Reserve 250.00H Capital Adjustment Reserve 38.38I Other Free Reserves -J Less: Deferred Tax Assets -K Less: Intangible Assets -L Less: Investment in equity of institutions with financial interests 220.00M Less: Purchase of land & building in excess of limit and unutilized -

NLess: Loans & Facilities extended to related parties and restricted lending

3.34

Core (Tier-1) Capital 12,263.33

ii. Tier 2 capital and a breakdown of its componentsS.N. Particulars Amount (NPR Millions)

A General Loan Loss Provision 999.78B Subordinated Term Debt 2,000.00C Exchange Equalization Reserve 69.18D Investment Adjustment Reserve 0.40E Other Reserves Supplementary (Tier-2) Capital 3,069.36

iii. Deductions from capitalThe Bank’s investment in Nepal Bangladesh Capital Ltd. and NBBL Securities Limited. wholly owned subsidiaries, NPR 220 million and Loans & Facilities extended to related parties and restricted lending of NPR 3.34 million has been deducted from the core capital.

Total qualifying capitalS. N. Particulars Amount (NPR Millions)

A Core Capital 12,263.33B Supplementary Capital 3,069.36 Total Qualifying Capital (Total Capital Fund) 15,332.69

iv. Capital Adequacy RatioCapital Adequacy Ratio of the bank as at 15 July 2020 stood at 13.59%.

v. Summary of Bank’s internal approach to assess the adequacy of capital to support current and future activities, if applicableThe Bank prepares a long term 5 year’s Strategy Plan and to achieve the long term plans the Bank prepares annual Budgets/ Operating/ Tactical plans as stipulated in the Budget Policy and strategy Document of the Bank. To ensure that the Bank’s capital adequacy commensurate to demand of the Bank’s capital required by the business planning, the Management and the Board prudently and


proactively engage on ongoing process of capital and risk assessment, stress testing and scenarios testing, monitoring and reporting as per the ICAAP 2017.

The Bank has also formulated and implemented “Stress Testing Guidelines 2015” in order to assess of the vulnerability of the Bank under various stress situations typically, application of “what if” scenarios, especially in the problematic identification of low frequency but high severity events and identifying expected and unexpected losses. It focuses on capturing the impact of large, but still plausible events and understanding the overall risk profile in a coherent and consistent framework, including impact analysis on earnings, solvency and liquidity.

A formal monitoring and reporting mechanism has been established to provide the senior management necessary information on the risk profile, trends, and the capital requirements as per ICAAP 2017 and Stress Testing Guidelines 2015. Such reports are being prepared on quarterly basis and circulated to relevant departments, Risk Department, and tabled in Assets Liability Committee (ALCO) meeting. Further quarterly reports are presented to the Risk Management Committee and the Board for review and discussions.

vi. Summary of the terms, conditions and main features of capital instrumentsOrdinary share capital: The Bank has only one class of equity shares having a par value of NPR. 100 per share. Each holder of equity shares is entitled to one vote per share. In the event of liquidation of the Bank, holder of equity shares will be entitled to receive remaining assets of the Bank after distribution of preferential amount. The distribution will be in proportion to the number of equity shares held by the shareholders.

b) Risk ExposuresRisk weighted exposures for Credit Risk, Market Risk and Operational Risk

S.N. Risk Weighted Exposure Amount (NPR Millions)a Risk Weighted Exposure for Credit Risk 102,844.95b Risk Weighted Exposure for Operational Risk 4,655.68c Risk Weighted Exposure for Market Risk 101.04 d Adjustments under Pillar II

eAdd RWE equvalent to reciprocal of capital charge of 5 % of gross income.

1,980.17

fOverall risk management policies and procedures are not satisfactory. Add 3% of RWE

3,228.05

Total Risk Weighted Exposure 112,809.89


5.2.

3 C

lass

ifica

tion

of fi

nanc

ial a

sset

s an

d fin

anci

al li

abili

ties

Fig

‘000

NP

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Fina

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l ass

ets

Not

esA

s at

15-

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s at

16-

Jul-1

9C

arry

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Valu

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ir va

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eA

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Am

ortis

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ost

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sh e

quiv

alen

t4.

1

3,1

79,2

86

3,1

79,2

862,

613,

362

2,61

3,36

2D

ue fr

om N

epal

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tra B

ank

4.2

1

3,48

5,56

9

13,

485,

569

6,76

2,11

56,

762,

115

Pla

cem

ent w

ith B

ank

and

Fina

ncia

l Ins

titut

ions

4.3

2

,503

,879

2

,503

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13,

535,

631

Loan

and

adv

ance

s to

B/F

Is4.

61,

609,

915

1,60

9,91

51,

873,

757

1,87

3,75

7Lo

ans

and

adva

nces

to c

usto

mer

s4.

759

,108

,538

59,1

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3852

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,197

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ebt s

ecur

ities

4.

8-

--

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over

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t bon

ds

4.8

5,8

83,9

36

5

,883

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3,92

8,58

83,

928,

588

Gov

ernm

ent t

reas

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bills

4.

8

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4

43,3

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ccou

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le

101

,281

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6,51

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6,51

986

,322

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86,3

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Profi

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1

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891,

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-


5.3 Segment Analysis

5.3.1 General Information

Reportable SegmentsBusiness segments have been identified and reported taking into account, the target customer profile, the nature of products and services, the differing risks and returns, the organization structure, the internal business reporting system. The Bank operates in the following segments:

a) Business BankingThe loans provided to all customers except for trade finance purpose are classified under Corporate Banking. The interest income andother fee incomes generated out of such loans are revenue items of this segment. Expenses of this segment comprises of interest expenses on deposits used for providing loans, personnel expenses and operating expenses as well as provision for loss created for such loans.

b) Trade FinanceThe loans provided for the purpose of import trade facilitation which are created after settlement of non-funded obligations of the bank such as Letter of Credit & Bank Guarantee are classified under Trade Finance segment. The interest income, fee incomes generated out of such loans, commission earned from issuance of LC & Bank Guarantees are revenue items of this segment. Expenses of this segment comprises of interest expenses on deposits used for providing such loans, pro-rated personnel expenses as well as operating expenses for such loans.

c) TreasuryThe balance lying with the banks invested in governmental bonds, treasury bills, placements, forex trading and shares of other Organizations come under this segment. The interest income of bonds and bills, forex gains, dividend income are revenue items of this segment. Expenses of this segment comprises of interest expenses on deposits used for making investments, forex losses, pro-rated personnel expenses and operating expenses as well as provision for loss created for such investments.

d) OthersAll other revenues and expenses which cannot be classified to the above-mentioned segments fall under this segment. The income from sale of assets, other fees and commission are revenue items of this segment. Un-attributable personnel expenses, operating expenses and written off assets are expense items of this segment.Business Banking, Trade Finance and Treasury comprise majority of bank’s total revenue. Hence, these operations are treated as reportable segments and the remaining are classified under other segment.


5.3.

2 Se

gmen

t rep

ortin

g fo

r the

yea

r end

ed 1

5 Ju

ly 2

020

is g

iven

bel

ow:

Am

ount

in N

PR

Parti

cula

rsR

epor

tabl

e S

egm

ents

Tota

l Am

ount

Bus

ines

s B

anki

ngTr

ade

Fina

nce

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sury

Oth

ers-

not s

epar

atel

y re

porta

ble

Rev

enue

s fro

m E

xter

nal C

usto

mer

s1,

423,

106,

731

232,

899,

401

736,

531,

769

290,

814,

524

162,

861,

037

Inte

r-seg

men

t Rev

enue

s-

--

--

Net

Rev

enue

1,42

3,10

6,73

123

2,89

9,40

173

6,53

1,76

929

0,81

4,52

416

2,86

1,03

7

Inte

rest

Rev

enue

7,44

6,42

1,33

46,

546,

960,

563

416,

506,

010

438,

253,

025

44,7

01,7

36

Inte

rest

Exp

ense

s4,

601,

654,

956

4,26

4,67

9,39

627

1,31

1,33

336

,545

,588

29,1

18,6

38

Net

Inte

rest

Rev

enue

2,84

4,76

6,37

92,

282,

281,

167

145,

194,

677

401,

707,

437

15,5

83,0

98

Dep

reci

atio

n an

d A

mor

tizat

ion

122,

176,

826

19,9

94,9

2363

,232

,864

24,9

67,0

6313

,981

,976

Seg

men

t Pro

fit/(

Loss

)1,

244,

846,

676

733,

626,

826

257,

181,

604

201,

994,

518

52,0

43,7

28

Impa

irmen

t of A

sset

s80

1,53

5,69

575

3,59

3,41

947

,942

,276

--

Seg

men

t Ass

ets

89,7

22,9

92,5

6157

,086

,698

,480

3,63

1,75

4,42

626

,749

,867

,029

2,25

4,67

2,62

6

Seg

men

t Lia

bilit

ies

89,7

22,9

92,5

6166

,435

,054

,423

-3,

397,

757,

685

19,8

90,1

80,4

53


5.3.3 Measurement of operating segment profit or loss, assets and liabilitiesThe bank has identified the key segments of business on the basis of nature of operations that assists the Management Committee of the bank in decision making process and to allocate the resources. It will help the management to assess the performance of the business segments. Basis of segmentation:

1. Segment Assets/Segment Liabilities Explanations:a. Business Banking segmental assets includes all loan and advances provided to the customers

except Trade financing such as Trust Receipt Loan and other funded exposure created in lieu of settlement of non-funded obligations. Such exceptions to Business banking qualifies under Trade Finance Segment. Segmental liabilities under Business Banking is total deposit from customers.

b. Treasury segment assets includes Balance with NRB/other FI, Interbank Placements, investment in securities and other organized institutions' shares, Derivatives assets, whereas segment liabilities comprises Derivative liabilities, due from central bank and so on which are related to treasury functions.

c. All other unallocated assets and liabilities have been presented under Others Segment consisting; but not limited to Share capital, reserve, retained earning, property and equipment, intangible assets, investment properties, tax assets and liabilities, cash and cash equivalents.

2. Interest Revenue Explanations:a. Interest income on Business Banking Segment=% interest income on total loan portfolio*Business

Banking Loan portfoliob. Interest income on Trade Finance Segment=% interest income on total loan portfolio*Trade

Finance Loan portfolioc. Interest income of Treasury segment= Interest income on placement and investment securitiesd. Others comprises interest income from staff loan and other unattributable interest income.

3. Interest Expenses Explanations:a. Interest expenses on Business Banking Segment, Trade Finance & Others is calculated on the

basis of % interest income generated from utilization of fund.b. Interest expenses on Treasury segment consists of Interest expenses on borrowing from central

bank and interbank borrowing/placements.

4. Revenue from External Customers Explanations:a. Business Banking Segment : Loan administration fee and service feeb. Trade Finance Segment : Commission of LC & commission on Guaranteec. Treasury segment : Forex transaction fee, trading gain, revaluation gain, remittance fee, swift fee,

gain on investment securities, dividend income, gain on bullion business,d. Others Segment : All other fee/revenue from external customers not falling under above three

segments.

5. There is no any identifiable inter-segment revenue in absence of transfer pricing policy in the bank

6. Depreciation and amortizations are allocated between the segments on the basis of Net Revenue as reported under "c" in above table

7. Segment Profit/(loss) are reported on the basis of total segmental revenue as reported under "c" plus "f" in above table

8. Provision for taxation allocated on the basis of segmental profit/(loss) as reported under "h".

9. Impairment of assets is pro-rated between the segment on the basis of total loan portfolio under each segment.


5.3.4 Reconciliation of reportable, segment revenues, profit or loss, assets andliabilitiesRevenue Amount in NPR

Total Revenues for reportable segments 8,746,177,321

Other revenues 123,334,344

Elimination of intersegment revenues -

Entity's revenues 8,869,511,665

Profit or Loss Amount in NPR

Total Profit or Loss for reportable segments 1,192,802,948

Other Profit or Loss 52,043,728

Elimination of intersegment profits -

Unallocated amounts -

Profit after income Tax 1,244,846,676

Assets Amount in NPR

Total assets for reportable segments 87,468,319,935

Other assets 2,254,672,626

Unallocated amounts -

Entity's assets 89,722,992,561

Liabilities Amount in NPR

Total Liabilities for reportable segments 69,832,812,108

Other Liabilities 19,890,180,453

Unallocated Liabilities -

Entity's Liabilities 89,722,992,561

5.3.5 Information about product and servicesRevenue from each type of product and services described in 5.3.1 above is as follows:

Amount in NPR

a Business Banking 7,115,098,237 b Trade Finance 978,253,143 c Treasury 652,825,941 d Others (not separately reportable) 123,334,344

Total 8,869,511,665

Information about geographical areas

A Domestic Amount NPR. Province 1 1,013,291,907 Province 2 699,093,641 Province 3 5,707,144,778 Province 4 (Gandaki Pradesh) 202,005,454 Province 5 849,669,037 Province 6 (Karnali Pradesh) 142,341,595 Province 7 255,965,253B Foreign Total 8,869,511,665


Information about major customersRevenue from single customer doesn’t exceed 10% of total revenue.

5.4 Share Options and Share based PaymentThe Bank does not have a policy for share options to its employees. Similarly, during the year the Bank has not made any payments or settlements by issuing new shares.

5.5 Contingent Liabilities and Commitment

5.5.1 Contingent liabilitiesWhere the Bank undertakes to make a payment on behalf of its customers for guarantees issued, such as for performance bonds or as irrevocable letters of credit as part of the Bank’s transaction banking business for which an obligation to make a payment has not arisen at the reporting date, those are included in these financial statements as contingent liabilities.

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

5.5.2 CommitmentsWhere the Bank has confirmed its intention to provide funds to a customer or on behalf of a customer in the form of loans, overdrafts, future guarantees, whether cancellable or not, or letters of credit and the Bank has not made payments at the reporting date, those instruments are included in these financial statements as commitments.

Particulars Current Year Previous Year

NPR. NPR.1 Claims on Institution but not accepted by the institution - -2 Letters of Credit (full amount) 4,566,113,946 4,427,780,155

a. Less than 6 months maturity 4,551,936,973 4,337,318,715b. More than 6 months maturity 14,176,973 90,461,440

3 Rediscounted Bills - -4 Unmatured Guarantees/Bonds 42,761,745,553 31,511,013,748

a. Bids Bonds 7,643,101,048 8,269,149,797b. Performance Bonds 35,118,644,506 23,241,863,951c. Other Guarantees/Bonds - -

5 Unpaid Shares in Investment - -6 Forward Exchange Contract Liabilities - -7 Bills under Collection 28,114,998 146,160,0668 Acceptance and Endorsements 581,237,054 1,362,915,1939 Underwriting Commitments - -

10 Irrevocable Loan Commitments 6,933,100,935 7,016,352,07911 Counter Guarantee of Internationally Rated Banks - -12 Advance Payment Guarantee 16,758,341,865 17,526,530,14413 Financial Guarantee 18,000,000 18,000,00014 Contingent Liabilities on Income Tax* 140,557,967 140,557,96715 Others - -

Total 71,787,212,319 62,149,309,352 *Additional Tax liability was imposed by Inland Revenue Department for FY 2060/61, 2069/70 & 2070/71 against which Bank has appeal in the Revenue Tribunal and Inland Revenue Department.

Explanatory NotesThe Bank seeks to comply with all applicable laws and regulations, but may be subject to regulatory actions and investigations, the outcome of which are generally difficult to predict and can be material to the 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 recognizes a provision for liabilities when it is probable that an outflow of economic resources embodying economic benefits will be required and for which a reliable estimate can be made of the obligation(s).

5.6 Related Party Disclosures

5.6.1 Key Management PersonnelKey Management Personnel of the Bank including members of the Board of Directors, Chief Executive Officer and other executive level staffs of the Bank, as follows:Mr. A.R.M. Nazmus Sakib - ChairmanMr. Indra Bahadur Thapa - DirectorMr. Mukunda Nath Dhungel - Director Mr. Mohammad Shah Alam Sarwar - DirectorMr. Deepak Karki - DirectorMs. Quamrun Naher Ahmed - DirectorMr. Gyanendra Prasad Dhungana - Chief Executive Officer Mr. Surendra Bhushan Shrestha - Deputy CEO/ Chief Finance Officer Mr. Raghu Krishna Shrestha - Chief Credit OfficerMrs. Salonika Singh - Chief Business OfficerMr. Suresh Devkota - Chief Operating Officer

5.6.2 Loans and Facilities extended to Related Parties and Restricted LendingBy the virtue of the merger with then Nepal Srilanka Merchant Banking & Finance Ltd. (NSLMBFL) in fiscal year 2067/068, some loans (total outstanding principal value NRs. 3.34 million as on 15 July, 2020) have been transferred to the bank as restricted lending (loans related with shareholders holding more than 0.5% share capital, loans related with promoter group etc). These are deductible items from core capital in capital adequacy calculation table. Following are the detail of those lending:

Name of the Party NPRGeeta Shrestha 6,682Rameshwor Prasad Shrestha 6,682Mani Pandey 6,682Krishna Prasad Bhandari 3,317,301Total 3,337,447

5.6.3 Loans and Advances extended to Promoters:The Bank has not extended any loans to promoters during the year.

5.6.4 Transaction with Board of Director of the BankAmount in NPR.

Nature of Transaction Current Year

Meeting Allowances (including committee meeting fee) 1,997,500

Meeting Expenses, Telephone, Mobile & Newspapers/Magazines 102,820

Remuneration and facilities to Chief Executive Officer of the Bank Amount in NPRa) Salary & Allowances 14,100,000b) Annual Leaves including sick leave Yesc) Bonus as per Bonus Act Yesd) Gratuity, Provident Fund, Medical Benefit Yes

In addition to the above, a vehicle has been provided to the Chief Executive Officer as per the terms of his appointment.


5.6.6 Transactions with substantial shareholderThe bank has made foreign placement worth NPR.1,567.15 Million with IFIC Bank Ltd., Dhaka, Bangladesh, as of Asadh End 2077 which is a substantial shareholder of the bank holding 40.89% equity shares in the paid up capital of the bank.

1.6.7 Management and Technical Service Agreement (TSA)The bank has entered into Management & Technical Services Agreement with IFIC Bank Ltd., Dhaka, Bangladesh on 18thOctober, 2015 for a period of five years starting from October 2015, for the purpose of advising, sharing based practices and process up-gradation of the bank and other matters related thereto and the same has been approved from Nepal Rastra Bank.

During the year the bank has paid an amount of USD 150,000 as Technical Service Fee for the said agreement to IFIC Bank Ltd. as per the clause 3(a) of the agreement.

5.6.8 Transaction with SubsidiariesThe intra-group related figures have been excluded for presentation of the financial statement of the Group which includes the current deposit of subsidiary held at parent company amounting NPR. 167,184,691 and call deposit of NPR 455,180as well as Investment in Subsidiary of parent company amounting NPR. 220,000,000 as at Ashadh end 2077.

The intra-group related figures have been excluded for presentation of the financial statement of the Group.

5.7 Merger and AcquisitionThere are no merger or acquisitions transaction during the year.

5.8 Additional Disclosures of non-consolidated entitiesThe Bank has two subsidiaries as at 15 July 2020, Nepal Bangladesh Capital Limited and NBBL Securities Limited which are consolidated for the year ended 15 July 2020. There are no such entities which are required to be consolidated but not done during the year.

5.9 Events after reporting dateThe 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. All adjusting events are adjusted in the books with additional disclosures and non-adjusting material events are disclosed in the notes with possible financial impact, to the extent ascertainable.

There are no material events that have occurred subsequent to 15 July 2020 till the signing of this financial statement on Novermber 30, 2020.


5.9.1 Reconciliation of total equity as at 16 July 2019 and 15 July 2020Fig.NPR

Exp

lana

tory

N

ote

*

As at 16 July 2019 As at 15 July 2020

Previous period Current period

Total equity under Previous GAAP 11,751,894,313 11,793,972,249Adjustments under NFRSs:

Impairment on loan and advances A - -

Fair value & employees benefit accounting of staff loan

- -

Lease accounting B (4,122,319) (1,646,279)

Measurement of investment securities at fair value

C 115,797,810 140,835,743

Revaluation of property & equipment

Recognition of investment property D 346,171,570 367,782,006

Amortisation of debt securities issued

Deferred tax C (34,739,343) (42,250,723)

Defined benefit obligation of employees

Goodwill/Bargain purchase gain

Interest income E 213,674,431 837,981,363

Other

Write back of Provision created for investment F 28,268,355

Dividend of current year added back to Reserves (Non-Adjusting Event)

Difference in employee bonus - -

Difference in tax as per GAAP & NFRS - -

Total Adjustment to equity 665,050,504 1,302,702,110Total Equity under NFRSs 12,416,944,818 13,096,674,359

Explanatory Notes:a) Under previous GAAP, Loan Loss Provision was provided as per the Directive of Nepal Rastra Bank.

Under NFRS, the Bank assesses at each reporting date whether there is objective evidence that a financial asset or group of financial assets is impaired.

However as per the carve out given by ASB higher of loan loss provision as per GAAP or impairment calculated as per NFRS is eligible for charging. The impact on equity has been explained below:

Particulars As at 31.03.2076 As at 31.03.2077Total Impairment as per NFRS (i) 939,644,088 1,530,563,467Loan Loss Provision as per NRB Directive (ii) 1,326,256,716 2,127,792,411Higher of (i) or (ii) 1,326,256,716 2,127,792,411Net Increase/Decrease in Equity - -

b) Under previous GAAP operating lease expenses was recognized at actual cost. However under NFRS the operating lease expenses is booked on a straight line basis over the lease term as per para 33 NAS 17.


c) Under previous GAAP, investments were measured at cost less diminution in value. Under NFRS, these financial assets have been classified as financial assets carried at Fair Value through Other Comprehensive Income (FVTOCI). On the date of transition to NFRS, these financial assets have been measured at their fair value which is different than the cost as per previous GAAP, resulting into change in their carrying amount as explained in the table below. These changes do not affect profit before tax or total profit for the year ended 16 July 2019 and 15 July 2020because the changes in fair value have been recognized under Other Comprehensive Income (OCI).

Particulars As at 31.03.2076 As at 31.03.2077Increase/ (Decrease) in carrying amount due to fair value 115,797,810 140,835,743Already recognised in Opening equity for NFRS - -Deferred tax impact on the increased amount (34,739,343) (42,250,723)Net increment in total equity 81,058,467 98,585,020

d) Under previous GAAP, NonBanking Assets (NBA) were recognized as per Directives of Nepal Rastra Bank and 100% provision were made. Under NFRS, these NBA have been classified as Investment property and measured at fair value. On the date of transition to NFRS, provision as per the Directives of NRB has been reversed. Further changes in Fair value of NBA has been adjusted as shown in the table below.

Particulars As at 31.03.2076 As at 31.03.2077Increase in carrying amount due to reversal of provision on NBA

412,401,075 434,084,168

Change in fair value of NBA (66,229,505) (66,302,162)Net increment in total equity 346,171,570 367,782,006

e) Under previous GAAP, Interest income on Loans and Advances was recognized on cash basis as per Directive 4 of Nepal Rastra Bank (NRB). Under NFRS, Interest income is recognized on accrual basis using Effective Interest Rate (EIR) Method hence increasing the equity. Accordingly accrued interest is booked as income thereby increasing equity.

f) The conditions under NFRS were not met to provide for Investments, hence the loss provision created as per the requirement of Unified NRB Directives has been reversed and added back to the retained earnings resulting increase in equity.


5.9.2 Reconciliation of profit or lossFig. NPR

Explanatory Note *

For the year ended 31.03.2076

For the year ended 31.03.2077

Profit/(Loss) for the year

Profit/(Loss) for the year

Previous GAAP 1,169,158,024 600,575,587Adjustments under NFRSs:

Interest income A 176,765,071 659,739,450Impairment of loan and advances - - Employees benefit amortisation under staff loan

B (40,452,702) (35,432,518)

Defined benefit obligation of employee C - -Operating lease expense D (4,122,319) (1,646,279)Amortisation expense of debt securities - - Other operating income - - Interest expense - - Depreciation &Amortisation - - Other

Provision on investment adjusted E 28,268,355 -NBA provision adjusted F 258,343,715 21,610,435Deferred tax adjustment - -Increase in staff bonus - -Increase in current tax - -

Total Adjustment to profit or loss 418,802,121 644,271,088Profit or loss under NFRSs 1,587,960,145 1,244,846,676Other Comprehensive Income G (40,564,233) 17,526,553Total Comprehensive income under NFRSs 1,547,395,912 1,262,373,229

Explanatory Notes:a) Under previous GAAP, Interest income on Loans and Advances was recognized on cash basis

as per Directive 4 of Nepal Rastra Bank (NRB). Under NFRS, Interest income is recognized on accrual basis using Effective Interest Rate (EIR) Method. Accordingly accrued interest on loans and advances is recognized as income which subsequently increases profit.

Under NFRS the amortization of prepaid staff cost is recognized as finance cost of staff under NFRS and subsequently the same amount is booked as interest income on loans and advances to staff thereby increasing interest income and profit.

ParticularsFor the year ended

31.03.2076For the year ended

31.03.2077Accrued interest on loans recognized as income 136,312,370 624,306,932Interest income on loans & advances to staff 40,452,702 35,432,518Total 176,765,071 659,739,450

b) Under NFRS the amortization of prepaid staff cost is recognized as finance cost of staff under NFRS thereby decreasing profit.

c) Under NFRS, the actuarial gains and losses form part of remeasurement of the net defined benefit liability/ asset which is recognized in Other Comprehensive income (OCI). Consequently, the tax effect of the same is also recognized in Other Comprehensive Income (OCI) under NFRS instead of profit or loss. The bank had booked Gratuity expenses as per Actuarial valuation report under previous GAAP for FY 2017-18. Hence actuarial gains/losses is re-classified by transferring from profit or loss to OCI. However for FY 2018-19 onward Gratuity expenses is booked as per Labor Act 2074.


d) Under previous GAAP operating lease expenses was recognized at actual cost. However under NFRS the operating lease expenses is booked on a straight line basis over the lease term as per para 33 NAS 17.

e) The conditions under NFRS were not met to provide for Investments hence the loss provision created as per the requirement of Unified NRB Directives has been reversed.

f) The conditions under NFRS were not met to provide for Non Banking Assets hence the loss provision created as per the requirement of Unified NRB Directives has been reversed. Further Non Banking Assets are categorized under Investment Property and measured at fair value. Hence the changes in fair value has been adjusted.



31.03.2077NBA provision reversed 255,471,745 21,683,093Change in fair value of NBA 3,136,056 -Depreciation on NBA (264,086) (72,657)Total 258,343,715 21,610,435

g) Under previous GAAP, investments were measured at cost less diminution in value. Under NFRS, these financial assets have been classified as financial assets carried at Fair Value through Other Comprehensive Income (FVTOCI). These financial assets have been measured at their fair value which is different than the cost as per previous GAAP and the changes in fair value is charged to OCI.

Under NFRS, the actuarial gains and losses form part of remeasurement of the net defined benefit liability / asset which is recognized in Other Comprehensive income (OCI). Consequently, the tax effect of the same is also recognized in Other Comprehensive Income (OCI) under NFRS instead of profit or loss for FY 2017-18. However for FY 2018-19 onward Gratuity expenses is booked as per Labor Act 2074.

The effect of these items in Other Comprehensive Income is explained below:



31.03.2077Increase in fair value of investment (57,948,905) 25,037,933Deferred tax on change in fair value of investment 17,384,671 (7,511,380)Actuarial gains/(losses) - -Total (40,564,233) 17,526,553


5.9.

3 R

econ

cilia

tion

of S

tate

men

t of F

inan

cial

Pos

ition

repo

rted

for 1

6 Ju

ly 2

019

and

15 J

uly

2020

due

to th

e ad

optio

n of

NFR

SFi

g. N

PR

Parti

cula

rs

Explanatory Note*

As

at 3

1.03

.207

6A

s at

31.

03.2

077

(Pre

viou

s ye

ar)

(Cur

rent

yea

r)

Pre

viou

s G

AA

PC

umul

ativ

e E

ffect

of

Tra

nsiti

on to

N

FRS

s

Am

ount

as

per

NFR

Ss

Pre

viou

s G

AA

PC

umul

ativ

e E

ffect

of

Tra

nsiti

on to

N

FRS

s

Am

ount

as

per

NFR

Ss

Ass

ets

Cas

h an

d ca

sh e

quiv

alen

t2,

613,

362,

256

-2,

613,

362,

256

3,17

9,28

6,38

33,

179,

286,

383

Due

from

Nep

al R

astra

Ban

k6,

762,

114,

679

-6,

762,

114,

679

13,4

85,5

69,8

8013

,485

,569

,880

Pla

cem

ent w

ith B

ank

and

Fina

ncia

l In

stitu

tions

3,53

5,63

1,00

0-

3,53

5,63

1,00

02,

503,

879,

480

2,50

3,87

9,48

0

Der

ivat

ive

finan

cial

inst

rum

ents

31,2

28,0

00-

31,2

28,0

0029

,989

,200

29,9

89,2

00O

ther

trad

ing

asse

ts95

,219

,007

-95

,219

,007

106,

140,

075

106,

140,

075

Loan

and

adv

ance

s to

B/F

Is-

1,87

3,75

7,21

31,

873,

757,

213

1,60

9,91

4,99

01,

609,

914,

990

Loan

s an

d ad

vanc

es to

cus

tom

ers

A54

,315

,385

,725

(1,7

96,1

88,8

93)

52,5

19,1

96,8

3258

,642

,585

,039

465,

952,

877

59,1

08,5

37,9

16In

vest

men

t sec

uriti

esB

5,77

9,60

3,40

214

4,06

6,16

55,

923,

669,

567

6,76

5,54

7,82

724

0,41

8,98

07,

005,

966,

807

Cur

rent

tax

asse

ts79

,925

,880

-79

,925

,880

82,8

66,6

9682

,866

,696

Inve

stm

ent i

n su

bsid

iarie

s20

0,00

0,00

0-

200,

000,

000

220,

000,

000

220,

000,

000

Inve

stm

ent i

n as

soci

ates

--

--

Inve

stm

ent p

rope

rtyC

-34

6,17

1,57

034

6,17

1,57

036

7,78

2,00

636

7,78

2,00

6P

rope

rty a

nd e

quip

men

t1,

502,

190,

975

-1,

502,

190,

975

1,54

1,87

4,84

31,

541,

874,

843

Goo

dwill

and

Inta

ngib

le a

sset

s20

,431

,277

-20

,431

,277

46

,053

,735

46,

053,

735

Def

erre

d ta

x as

sets

D33

,069

,506

(34,

739,

343)

- -

-O

ther

ass

ets

E61

5,48

8,96

113

6,10

6,11

175

1,59

5,07

21,

813,

740,

600

(1,3

78,6

10,0

49)

435,

130,

552

Tota

l Ass

ets

75,5

83,6

50,6

6866

9,17

2,82

376

,254

,493

,328

88,4

17,5

33,7

581,

305,

458,

803

89,7

22,9

92,5

62

Liab

ilitie

sD

ue to

Ban

k an

d Fi

nanc

ial I

nstit

uion

s32

9,10

0,00

0-

329,

100,

000

6,75

7,59

5,80

06,

757,

595,

800

Due

to N

epal

Ras

tra B

ank

745,

786,

348

-74

5,78

6,34

814

3,21

2,50

114

3,21

2,50

1D

eriv

ativ

e fin

anci

al in

stru

men

ts-

--

--

Dep

osits

from

cus

tom

ers

59,7

64,7

07,3

48-

59,7

64,7

07,3

4866

,435

,054

,423

66,4

35,0

54,4

23


Parti

cula

rs

Explanatory Note*

As

at 3

1.03

.207

6A

s at

31.

03.2

077

(Pre

viou

s ye

ar)

(Cur

rent

yea

r)

Pre

viou

s G

AA

PC

umul

ativ

e E

ffect

of

Tra

nsiti

on to

N

FRS

s

Am

ount

as

per

NFR

Ss

Pre

viou

s G

AA

PC

umul

ativ

e E

ffect

of

Tra

nsiti

on to

N

FRS

s

Am

ount

as

per

NFR

Ss

Bor

row

ing

--

--

Cur

rent

Tax

Lia

bilit

ies

--

--

Pro

visi

ons

--

--

Def

erre

d ta

x lia

bilit

ies

F-

-1,

669,

837

1,11

0,41

41,

110,

414

Oth

er li

abili

ties

G99

9,18

6,00

24,

122,

319

1,00

3,30

8,32

11,

294,

019,

794

1,64

6,27

91,

295,

666,

073

Deb

t sec

uriti

es is

sued

1,99

2,97

6,65

7-

1,99

2,97

6,65

71,

993,

678,

991

1,99

3,67

8,99

1S

ubor

dina

ted

Liab

ilitie

s-

--

-To

tal l

iabi

litie

s63

,831

,756

,355

4,12

2,31

963

,837

,548

,511

76,6

23,5

61,5

102,

756,

693

76,6

26,3

18,2

03Eq

uity

Sha

re c

apita

l8,

088,

299,

226

-8,

088,

299,

226

8,49

5,81

4,29

58,

495,

814,

295

Sha

re p

rem

ium

--

--

Ret

aine

d ea

rnin

gs37

7,90

1,60

063

1,97

4,54

91,

009,

876,

149

311,

680,

224

524,

685,

743

836,

365,

967

Res

erve

sH

3,28

5,69

3,48

733

,075

,955

3,31

8,76

9,44

22,

986,

477,

729

778,

016,

367

3,76

4,49

4,09

7To

tal e

quity

attr

ibut

able

to e

quity

ho

lder

s11

,751

,894

,313

665,

050,

504

12,4

16,9

44,8

1711

,793

,972

,249

1,30

2,70

2,11

013

,096

,674

,359

Non

-con

trolli

ng in

tere

st-

--

--

-To

tal e

quity

11,7

51,8

94,3

1366

5,05

0,50

412

,416

,944

,817

11,7

93,9

72,2

491,

302,

702,

110

13,0

96,6

74,3

59To

tal l

iabi

litie

s an

d eq

uity

75,5

83,6

50,6

6866

9,17

2,82

376

,254

,493

,328

88,4

17,5

33,7

581,

305,

458,

803

89,7

22,9

92,5

62


Explanatory Notes:

a) Under NFRS interest accrued on loans and advances to customers is added to the loans and advances. Further staff loans is also categorized as loans and advances to customers hence the amortization of staff loans is also adjusted in the same head. Particulars As at 31.03.2076 As at 31.03.2077Interest accrued 213,674,431 837,981,351Amortization of staff loan (136,106,111) (23,764,461)Loans to BFIs reclassified (1,873,757,213) (1,609,914,990)Staff Loan Reclassified - 1,261,650,976Total (1,796,188,893) 465,952,876

b) The conditions under NFRS were not met to provide for Investments, hence the loss provision created as per the requirement of Unified NRB Directives has been reversed and investment is measured at fair value.Particulars As at 31.03.2076 As at 31.03.2077Reversal of provision on investment 28,268,355 -Increase in fair value of investment 115,797,810 240,418,980Total 144,066,165 240,418,980

c) Under previous GAAP, Non Banking Assets (NBA) were recognized as per Directives of Nepal Rastra Bank and 100% provision was made. Under NFRS, NBA has been classified as Investment property and measured at fair value. Any change in fair value is charged to profit or loss. Provision as per the Directives of NRB has been reversed.Particulars As at 31.03.2076 As at 31.03.2077Reversal of provision on non banking assets 412,401,075 434,084,168Change in fair value of NBA (65,965,419) (66,229,505)Depreciation on NBA (264,086) (72,657)Total 346,171,570 367,782,006

d) Deferred tax liability is booked for increase in fair value of investments available for sale and its effect is given in Other Comprehensive Income (OCI). The effect is shown below:

Particulars As at 31.03.2076 As at 31.03.2077Change in fair value of Available for sale investments 115,797,810) 140,835,743

DTA/(DTL) (34,739,343) (42,250,723)

e) Under NFRS staff loan provided at subsidized interest rate is measured at amortized cost using prevailing market interest rate. The bank has used base rate as on balance sheet date to discount the staff loans. The difference between the carrying amount and amortized cost is recognized as prepaid staff cost.

f) Deferred tax asset is booked for increase in actuarial valuation of long term employee benefits.

g) Under NFRS operating lease expenses is recognized on straight line basis over the lease term. The Operating lease payable thus created is booked under Other liabilities.

h) The effect of all the adjustments in Other Comprehensive Income is given to Reserves. Particulars As at 31.03.2076 As at 31.03.2077

Increase in fair value of investment 115,797,810 140,835,743Deferred tax on change in fair value of investment (34,739,343) (42,250,723)

Actuarial gains/ (losses) (47,982,512) -Regulatory Reserve 429,207,318Capital Redemption Reserve 250,000,000Exchange Equalization Fund 224,030Other -Total 33,075,955 778,016,367


5.9.

4 Eff

ect o

f NFR

S ad

optio

n fo

r sta

tem

ent o

f pro

fit o

r los

s an

d ot

her c

ompr

ehen

sive

inco

me

Fig.

NP

R

Parti

cula

rsE

xpla

nato

ry

Not

e *

For

the

year

end

ed 3

1.03

.207

6 F

or th

e ye

ar e

nded

31.

03.2

077

Pre

viou

s G

AA

PE

ffect

of

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sitio

n to

N

FRS

s

Am

ount

as

per

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Pre

viou

s G

AA

PE

ffect

of

Tran

sitio

n to

N

FRS

s

Am

ount

as

per

NFR

Ss

Inte

rest

inco

me

a6,

755,

124,

907

176,

765,

071

6,93

1,88

9,97

96,

786,

681,

884

659,

739,

450

7,44

6,42

1,33

4In

tere

st e

xpen

se4,

025,

353,

057

-4,

025,

353,

057

4,60

1,65

4,95

6-

4,60

1,65

4,95

6N

et in

tere

st in

com

e2,

729,

771,

850

176,

765,

071

2,90

6,53

6,92

12,

185,

026,

929

659,

739,

450

2,84

4,76

6,37

9Fe

e an

d co

mm

issi

on in

com

e1,

024,

496,

812

-1,

024,

496,

812

1,13

9,05

2,91

6-

1,13

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2,91

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d co

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ting

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13,6

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739,

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4,22

1,68

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1,68

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1,53

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Net

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064,

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463,

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6,09

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681,

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543

3,42

0,15

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989,

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184

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32,5

181,

024,

465,

702

Oth

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pera

ting

expe

nses

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4,99

9,85

94,

122,

319

399,

122,

178

434,

788,

330

1,64

6,27

943

6,43

4,60

9D

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mor

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1,42

1,36

626

4,08

610

1,68

5,45

212

2,10

4,16

972

,657

122,

176,

826

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ratin

g Pr

ofit

1,85

3,22

5,44

141

8,80

2,12

12,

272,

027,

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1,19

2,80

5,35

864

4,27

1,08

91,

837,

076,

447

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ope

ratin

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,527

,682

-25

,527

,682

4,28

0,68

9-

4,28

0,68

9N

on o

pera

ting

expe

nse

12,8

10,6

17-

12,8

10,6

1738

,739

,841

-38

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t bef

ore

inco

me

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1,86

5,94

2,50

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8,80

2,12

12,

284,

744,

627

1,15

8,34

6,20

664

4,27

1,08

91,

802,

617,

295

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me

tax

expe

nse

Cur

rent

Tax

655,

418,

172

-65

5,41

8,17

256

5,84

1,42

2-

565,

841,

422

Def

erre

d Ta

x41

,366

,310

-41

,366

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(8,0

70,8

03)

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,070

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)Pr

ofit f

or th

e ye

ar1,

169,

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560

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244,

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676

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er c

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(40,

564,

233)

(40,

564,

233)

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26,5

53To

tal C

ompr

ehen

sive

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me

1,16

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437

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7,88

71,

547,

395,

912

600,

575,

587

661,

797,

642

1,26

2,37

3,22

9


Explanatory Notes:a) Under previous GAAP, Interest income on Loans and Advances was recognized on cash basis

as per Directive 4 of Nepal Rastra Bank (NRB). Under NFRS, Interest income is recognized on accrual basis using Effective Interest Rate (EIR) Method. Accordingly accrued interest on loans and advances has been recognized as income thereby increasing profit.

b) Under NFRS the amortization of prepaid staff cost is recognized as finance cost of staff under NFRS and subsequently the same amount is booked as interest income on loans and advances to staff thereby increasing interest income and profit.



31.03.2077Accrued interest on loans & advances recognized as income

136,312,370 624,306,932

Interest income on loans & advances to staff 40,452,702 35,432,518Total 176,765,071 659,739,450

Under previous GAAP change in fair value of trading assets was booked as Other operating income which is booked as Net trading income under NFRS.

c) Non banking assets are classified as Investment property under NFRS and measured at fair value. The change in fair value of NBA is booked under Operating income. Further change in fair value of trading assets has been reclassified to Net trading income under NFRS.



31.03.2077Change in fair value of NBA 3,136,056 -Change in fair value of trading assets 10,488,214 14,515,886 Total 13,624,270 14,515,886

d) Under previous GAAP, Loan Loss Provision were provided as per the directive of Nepal Rastra Bank. Under NFRS, the Bank assesses at each reporting date whether there is objective evidence that a financial asset or group of financial assets is impaired.

However as per the carve out given by NRB/ ASB higher of loan loss provision as per GAAP or impairment calculated as per NFRS is eligible for charging.

Further the conditions under NFRS were not met to provide for Investments and Non Banking Assets hence the loss provision created as per the requirement of Unified NRB Directives has been reversed.

The effect of above items has been explained below:



31.03.2077Total Impairment as per NFRS (i) 939,644,088 1,530,563,467 Loan Loss Provision as per NRB Directive (ii) 1,326,256,716 2,127,792,411Higher of (i) or (ii) 1,326,256,716 2,127,792,411Sub total - -



31.03.2077Provision for investment, net of write back reversed (28,268,355)Provision on NBA, net of write back reversed (255,471,745) (21,683,093)Sub total (283,740,100) (21,683,093)Total (283,740,100) (21,683,093)


e) Under NFRS the amortization of prepaid staff cost is recognized as finance cost of staff under NFRS and subsequently the same amount is booked as interest income on loans and advances to staff.

Under NFRS, the actuarial gains and losses form part of remeasurement of the net defined benefit

liability / asset which is recognized in Other Comprehensive income (OCI). Consequently, the tax effect of the same is also recognized in Other Comprehensive Income (OCI) under NFRS instead of profit or loss. The bank has booked Gratuity expenses as per Actuarial valuation report under previous GAAP for FY 2017-18. Hence actuarial gains/losses is re-classified by transferring from profit or loss to OCI. However for FY 2018-19 and 2019-20 Gratuity expenses is booked as per Labor Act 2074.

Further for FY 2076/77 Profit before bonus & tax under NFRS is higher than that of Previous GAAP hence staff bonus provision is also higher.

The effect of above items has been explained below:



31.03.2077

Finance cost of staff under NFRS 40,452,702 35,432,518

Actuarial gains/losses transferred to OCI - -

Increase in staff bonus under NFRS - -

Total 40,452,702 35,432,518

f) Under previous GAAP, operating lease expenses was recognized on actual basis. Under NFRS operating lease expenses is booked on straight line basis over the lease term. Additional operating lease expense is booked under Other operating expenses.

g) Depreciation is provided for Investment property booked at cost.

h) Under previous GAAP, investments were measured at cost less diminution in value. Under NFRS, these financial assets have been classified as financial assets carried at Fair Value through Other Comprehensive Income (FVTOCI). These financial assets have been measured at their fair value which is different than the cost as per previous GAAP and the changes in fair value is charged to OCI.

Under NFRS, the actuarial gains and losses form part of remeasurement of the net defined benefit liability / asset which is recognized in Other Comprehensive income (OCI). Consequently, the tax effect of the same is also recognized in Other Comprehensive Income (OCI) under NFRS instead of profit or loss. The bank has booked Gratuity expenses as per Actuarial valuation report under previous GAAP for FY 2017-18. Hence actuarial gains/losses is re-classified by transferring from profit or loss to OCI. However for FY 2019-20 Gratuity expenses is booked as per Labor Act 2074.

The effect of these items in Other Comprehensive Income is explained below:



31.03.2077Change in fair value of investment (57,948,905) 25,037,933Deferred tax on change in fair value of investment 17,384,671 (7,511,380)Actuarial gains/(losses) - -Total (40,564,233) 17,526,553


5.9.

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Fig.

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1.03

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ount

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Explanatory Notes:

a) The following items are re-classified in cash flow from Operating activities:



31.03.2077

Due from Nepal Rastra Bank 128,011,497 (6,723,455,201)

Placement with bank and financial institutions (1,275,855,494) 1,031,751,520

Other trading assets (2,013,275) (10,921,068)

Due to bank and financial institutions 329,100,000 2,892,607,800

Due to Nepal Rastra Bank 411,797,046 (602,573,847)

Total (408,960,226) (3,412,590,796)

b) The following items are re-classified in cash flow from Investing activities:



31.03.2077

Placement with bank and financial institutions 1,275,855,494 1,031,751,520

Other trading assets 2,013,275 (10,921,068)

Total 1,277,868,769 1,020,830,452

c) The following items are re-classified in cash flow from Financing activities:



31.03.2077

Due to Bank and Financial Institutions - 2,892,607,800

Due to Nepal Rastra Bank (411,797,046) (602,573,847)

Total (411,797,046) 2,290,033,953

d) The following items are re-classified in opening Cash and cash equivalents:



31.03.2077

Due from Nepal Rastra Bank (6,890,126,176) (6,723,455,201)

Total (6,890,126,176) (6,723,455,201)

6. otheR explanatoRy notes

6.1 ImpairmentAs per the Carve out notice issued by ICAN, the Bank has measured impairment loss on loan and advances as the higher of amount derived as per norms prescribed by Nepal Rastra Bank for loan loss provision and amount determined as per paragraph 63 of NAS 39.

Particulars 2076/77 2075/76LLP as per NRB Directives (a) 2,127,792,411 1,326,256,716Individual Impairment as per NFRS 1,530,563,467 492,321,461Collective Impairment as per NFRS - 447,322,627Total Impairment as per NFRS (b) 1,530,563,467 939,644,088Charged to P&L (Higher of a & b) 2,127,792,411 1,326,256,716


6.2 Investment Properties/ Non-Banking AssetsNon-Banking Assets(NBA) has been shown under investment property. It has been recognized at lower of fair value or amount due at the time of assumption of NBA. Investment property is measured at cost less depreciation and impairment loss. The details of book value of NBA is presented hereunder:

Name of borrowerDate of

assuming NBA

As at 15-Jul-20 As at 16-Jul-19

Original value Fair Value Original value Fair value

Jogai International House 6/27/2002 - - - -

Radhika Handicraft 7/16/2003 2,948,048 - 2,948,048 -

Bike City Pvt. Ltd. 15/07/2002 570,000 - 570,000 -

Harisiddhi Bricks &Tile Factory Ltd.

5/1/2009 16,500,000 - 16,500,000 -

Lalitpur Engineering 5/3/2009 15,836,343 - 15,836,343 -

Kathmandu Ceramics 5/3/2009 12,192,876 - 12,192,876 -

Sohit Shrestha 3/7/2012 12,400,000 - 12,400,000 -

Rabindra Bahadur Singh 3/7/2012 1,500,000 - 1,500,000 -

Lekh Raj Gautam 2/7/2012 2,429,152 - 2,429,152 -

Bike City Pvt. Ltd. 30/4/2012 237,500 - 237,500 -

Chandra Shekhar Yadav 9/21/2012 568,500 - 568,500 -

Banjara Traders 4/13/2006 783,000 - 783,000 -

Sharada Kohar 1/21/2017 12,794,671 12,794,671 12,794,671 12,794,671

Gopal Suppler/Bishnu Kanwar 3/23/2016 9,834,852 9,834,852

Radha Surgical Trade Center 5/9/2018 23,880,000 23,668,257 23,880,000 23,765,107

Roopshikha Traders 7/15/2018 - - -

Rida Incorporate Pvt. Ltd 26/03/2019 42,309,160 42,309,160 87,566,560 87,417,367

Trisuli Construction Co.Pvt. Ltd 12/04/2019 73,985,669 73,985,669 73,985,669 73,985,669

Bhima Devi Ghimire 10/04/2019 3,242,249 3,242,249

Hotel Ghar 14/05/2019 28,111,533 28,111,533 28,111,533 28,111,533

Ganesh Enterprises 16/07/2019 16,506,471 16,506,471 16,506,471 16,506,471

Mahendra Yadav 01/07/2019 3,172,202 3,172,202 3,172,202 3,172,202

Om Prakash Mahato 01/07/2019 6,973,452 6,973,452 6,973,452 6,973,452

Dakneshwori Auto Center 16/07/2019 18,295,000 18,170,000

JB Multipurpose 16/07/2019 25,064,569 25,064,569

Shanti Laxmi Lumbini 16/07/2019 7,726,081 7,726,081 7,726,081 7,726,081

SabitaMaiya 16/07/2019 8,726,761 8,726,761 8,726,761 8,726,761

Trisala Construction 16/07/2019 38,850,586 38,850,586 38,850,586 38,850,586

Julie Kumari Shah 10/3/2019 8,665,775 8,665,775

Pandey Trading 11/19/2019 30,741,037 30,741,037

Shree Krishna Traders 18/03/2020 4,399,495 4,399,495

Maya Baker Restaurant Pvt. Ltd./S.K. DryClearners

1/17/2020 42,980,856 42,980,856

Grand Total 434,084,168 367,782,006 412,401,075 346,171,570


The assets for which recoverable amount is lower than the carrying amount have been impaired and recognized at lower value. The details of such assets are as follows:

Name of borrowerDate of

assuming NBA

As at 15-Jul-20 As at 16-Jul-19

Carrying amount

Recoverable amount

Carrying amount

Recoverable amount

Jogai International House 6/27/2002 - - - -

Radhika Handicraft 7/16/2003 2,948,048 - 2,948,048 -

Bike City Pvt. Ltd. 15/07/2002 570,000 - 570,000 -

Harisiddhi Bricks &Tile Factory Ltd.

5/1/2009 16,500,000 - 16,500,000 -

Lalitpur Engineering 5/3/2009 15,836,343 - 15,836,343 -

Kathmandu Ceramics 5/3/2009 12,192,876 - 12,192,876 -

Sohit Shrestha 3/7/2012 12,400,000 - 12,400,000 -

Rabindra Bahadur Singh 3/7/2012 1,500,000 - 1,500,000 -

Lekh Raj Gautam 2/7/2012 2,429,152 - 2,429,152 -

Bike City Pvt. Ltd. 30/4/2012 237,500 - 237,500 -

Chandra Shekhar Yadav 9/21/2012 568,500 - 568,500 -

Banjara Traders 4/13/2006 783,000 - 783,000 -

Grand Total 65,965,419 - 65,965,419 -

6.3 Accrued Interest on loanPreviously the bank recognized interest income on Cash basis as per requirement of NRB directives. However under NFRS interest income is recognized on accrual basis. In line with circular #1 FY 2076/77 Guideline on recognition of Interest income, the bank has suspended interest income on the following types of loans:i. Loans where contractual payments of principal and/or interest are more than 3 months in arrears

and where the “net realizable value” of security is insufficient to cover payment of principal and accrued interest;

ii. Loans where contractual payments of principal and/or interest are more than 12 months in arrears, irrespective of the net realizable value of collateral;

iii. Overdrafts and other short term facilities which have not been settled after the expiry of the loan and even not renewed within 3 months of the expiry, and where the net realizable value of security is insufficient to cover payment of principal and accrued interest;

iv. Overdrafts and other short term facilities which have not been settled after the expiry of the loan and even not renewed within 12 months of the expiry, irrespective of the net realizable value of collateral.

The details are presented below:

Particulars 2076/77 2075/76

Accrued interest receivable 1,199,892,592 466,428,622

Interest suspended 575,585,660 330,116,252

Recognized as income 624,306,932 136,312,370


6.4 Amortization of staff loanThe Bank has recognized staff loan at amortized cost. The details of amortization pertaining to respective years have been summarized below.


Book value of Staff loan 1,261,803,288 1,181,919,849

Prepaid staff cost 442,058,934 418,294,473

Amortized cost of Staff loan 819,590,326 763,625,376

6.5 Earnings per shareThe Bank measures earning per share on the basis of the earning attributable to the equity shareholders for the period. The number of shares is taken as the weighted average number of shares for the relevant period as required by NAS 33 Earnings per Share.

Particulars UnitsYear ended Year ended15-Jul-20 16-Jul-19

Profit attributable to equity shareholders (a) NPR 1,244,846,676 1,587,960,145Weighted average of number of equity shares used in computing basic earnings per share (b)

Nos. 84,958,143 80,882,992

Basic and diluted earnings per equity share of Rs 100 each (a/b)

Rs 15.01 19.63

As there is no potential ordinary shares that would dilute current earning of equity holders, basic EPS and diluted EPS are equal for the period presented.

6.6 Proposed Distributions (Dividends and Bonus Shares)The Board of directors in its meeting dated 30th November 2020 has passed a resolution recommending for distribution of bonus shares (stock dividend) at 6.00% and cash dividend at 2.42% of paid up capital as at 15 July 2020.

Particulars As at 15 July 2020 As at 16 July 2019

Cash Dividend Declared 205,688,136 566,180,946

Bonus Shares 509,748,858 404,414,961

Total 715,436,993 970,595,907

6.7 Unpaid DividendsAs at the reporting date, unpaid dividend over five years amounts to as follows.

NPR. '000

Particulars As at 15 July 2020 As at 16 July 2019

Not collected for more than 5 years 19,392,153 29,441,871

Not collected up to 5 years 127,543,117 138,656,957

Total 146,935,269 168,098,828

6.8 Non-performing assetsThe Banks’ non-performing assets ratio stood at 2.89% as at balance sheet date. The total non-performing assets as at balance sheet date is NPR 1,759,269,675 and loan loss provision related to non-performing assets calculated as per NRB directives is NPR 1,128,012,706 which is 64.12% of NPA. Also, the total loan loss provision to NPA is 120.95%.


Fig. NPR

Particulars This Year Previous YearChange

Amount %Pass loan (performing loans) 59,011,107,775 53,514,625,587 5,496,482,188 10.27%Non-Performing Loans (NPL) -Restructured/rescheduled - - -Substandard 285,336,066 165,319,000 120,017,066 72.60%Doubtful 834,509,839 221,180,198 613,329,641 277.30%Loss 639,423,770 558,597,808 80,825,962 14.47%Gross Loans & Advances 60,770,377,450 54,459,722,593 6,310,654,857 11.59%

NPL ratios:Gross NPL to Gross Loans & Advances 2.89% Net NPL to Net Loans & advances 1.08%

6.9 Concentration of Deposits, Loans & Advances and Contingents(NPR Million)

Particulars

Loans & Advances and Bills Purchased

Deposits & Borrowings

Non Funded

15 July 2020

16 July 2019

15 July 2020

16 July 2019

15 July 2020

16 July 2019

Total Amount Outstanding 60,770.38 54,459.72 73,192.65 59,764.71 71,787.21 54,846.23Highest Exposure of a Single Unit 3,452.93 642.58 3090.17 2,727.13 6,443.80 1,264.24Concentration of exposure 5.78% 1.18% 4.22% 4.56% 8.98% 2.31%

For the calculation of concentration, loans and advances is total loans extended to the customers except staff loans and interest accruals on loans and the deposits is total deposits from the customers excluding interest payables.

Single Obligor Limit and Sector-wise Limit (Directive No. 3) for both funded and non-funded are within the limit as prescribed by NRB directives.

6.10 Regulatory ReserveAs per the NRB Directive 4/077 clause 3 the bank is required to credit an amount equal to the adjustments made as per NFRS while preparing Opening Statement of Financial Position and NFRS compliant financial statements of succeeding years to the Regulatory Reserve The amount shall be transferred from Retained Earning to the Regulatory Reserve in the Statement of Changes in Equity. Accordingly the bank has credited the following amounts:

Fig. NPR

Particulars 2076/77 2075/76Opening balance 546,332,518 235,484,230Accrued interest recognized as income 45,326,219 74,816,374Investment Property (114,468,906) 258,343,715Deferred tax assets - (22,311,801)Actuarial loss (47,982,512) -Total 429,207,318 546,332,518

6.11 Accrued Interest Realized till Ashwin end 2077As per NRB Directive 4/077 clause 3, interest accrued upto Ashad end 2077 realized till Ashwin end 2077 has been included in Retained Earning of the bank. The amount of such interest realized during 1st Shrawan 2077 to 30th Ashwin 2077 is Rs. 524,481,912.


6.12 Corporate Social Responsibility ReserveAs per the NRB Circular # Bai.Bi.Ni.Bi./Niti/Partipatra/Kakhagha/11/073/74 on the Corporate Social Responsibility, the Bank has allocated 1% of the net profit of current fiscal year for CSR activities. The amount allocated for corporate social responsibility reserve is NPR 12,448,467 and NPR15,879,601 for current year and previous year respectively.

Fig. NPR


Opening as on Shrawan 1 19,756,374 19,995,756

Addition during the year 12,448,467 15,879,601

CSR expense during the year (19,562,851) (16,118,983)

Closing as on Ashad end 12,641,990 19,756,374

6.13 Staff Training and Development FundAs per the NRB Circular, the bank shall not maintain any reserve for Staff Training and Development. Hence provision has not been created for Staff Training and Development for FY 2076/77.

6.14 Liability for employee defined benefit obligation and Long term paid absencesLiability for employee defined benefit obligations was recognized on the basis of actuarial valuation method in prior years. However for FY 2019-20 liability is booked as per the provisions of Employees’ Service Regulations 2075 in line with Labor Act 2074. Further liability for long term paid absences is booked under actuarial valuation method from FY 2019-20.

6.15 Downgraded loan classified as good loanAs per NRB Directive 2/077 clause 1 and clause 9, loans under good category until Poush end 2076 and loans disbursed after Poush end 2076 that has been downgraded (either substandard or doubtful) in Ashad end 2077 has been categorized as good loan but 5% loan loss provision for such loan has been made. Such loans of the bank categorized under pass category amounts to Rs. 2,207,012,517.64.

6.16 Discount and Rebate on interest payment to customersDue to the impact of COVID-19 on economy, the bank has provided 10% discount on interest receivables amounting to Rs. 10,313,019.18 as per NRB notice Bai.Bi.Ni.Bi/Niti/Suchana/18/076/077 dated 2076/12/16 for interest receivable upto Chaitra 2076 and 2% rebate on interest rate applied to customer amounting to Rs. 67,184,594.37 for the period Baishakh 2077 to Ashad 2077.


6.17

Prin

cipa

l Ind

icat

ors

S.N

.Pa

rticu

lars

Indi

cato

rs20

72/7

320

73/7

420

74/7

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620

76/7

720

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620

16/1

720

17/1

820

18/1

920

19/2

01.

Perc

ent o

f Net

Pro

fit/G

ross

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me

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30.4

5%24

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17.3

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ate

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ook

Net

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s.15

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4.15

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6.18

Una

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d Fi

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ts a

s of

31st

Ash

adh,

207

7

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men

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Dep

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66,2

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312

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Profi

t bef

ore

inco

me

tax

335,

105,

762

1,76

6,04

1,84

561

1,41

2,89

22,

287,

727,

378

330,

321,

816

1,76

0,78

4,81

560

9,57

9,87

92,

284,

744,

627

Inco

me

tax

expe

nse

Cur

rent

Tax

100,

673,

654

529,

812,

553

153,

583,

722

656,

133,

147

99,0

96,5

4552

8,23

5,44

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2,86

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red

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(8,3

44,7

22)

(12,

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10,2

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(8,3

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t/(lo

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242,

776,

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1,24

8,26

0,12

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7,55

1,95

91,

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180,

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239,

569,

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1,24

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0,20

544

6,48

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Con

dens

ed C

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lidat

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tate

men

t of O

ther

Com

preh

ensi

ve In

com

e

Pro

fit/(

loss

) for

the

perio

d24

2,77

6,83

11,

248,

260,

126

447,

551,

959

1,59

0,18

0,70

323

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9,99

31,

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ther

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ve In

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e28

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17,5

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538,

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9,86

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0,56

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3)To

tal C

ompr

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sive

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me

271,

292,

291

1,26

5,78

6,67

945

5,67

1,82

21,

549,

616,

470

263,

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058

1,26

2,10

6,75

845

4,60

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11,

547,

395,

912

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15.0

519

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15.0

119

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earn

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sha

re15

.05

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19.6

3

Profi

t attr

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ity h

olde

rs o

f the

Ban

k27

1,29

2,29

11,

265,

786,

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455,

671,

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262,

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--

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11,

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2


Statement of distributable Profit/(Loss)Particulars Amount

Net profit or (loss) as per statement of profit or loss 1,244,580,2051. Appropriations:

1.1 Profit required to be appropriated to statutory reserve 511,585,873a. General Reserve 248,916,041b. Capital Redemption Reserve -c. Exchange Fluctuation Fund 224,030d. Corporate Social Responsibility Fund 12,445,802e. Employees Training Fund -f. Other -g. Debenture Redemption Reserve 250,000,000

1.2 Profit required to be transfer to Regulatory Reserve 283,880,320a. Transfer to Regulatory Reserve 283,880,320b. Transfer from Regulatory Reserve -

Net Profit available for distribution as on Ashad end 2077 449,114,012


Rat

ios

as p

er N

RB

Dire

ctiv

e

Parti

cula

rs

Gro

upB

ank

Cur

rent

Yea

rP

revi

ous

Year

C

orre

spon

ding

Cur

rent

Yea

rP

revi

ous

Year

C

orre

spon

ding

This

Q

uarte

rU

p to

Thi

s Q

uarte

r (YT

D)

This

Q

uarte

rU

p to

Thi

s Q

uarte

r (YT

D)

This

Q

uarte

rU

p to

Thi

s Q

uarte

r (YT

D)

This

Qua

rter

Up

to T

his

Qua

rter (

YTD

)C

apita

l fun

d to

RW

A13

.17%

13.6

3%13

.17%

13.6

3%N

on-p

erfo

rmin

g lo

an (N

PL)

to to

tal l

oan

2.89

%1.

74%

2.89

%1.

74%

Tota

l loa

n lo

ss p

rovi

sion

to T

otal

NP

L12

0.95

%14

4.60

%12

0.95

%14

4.60

%C

ost o

f Fun

ds6.

37%

7.60

%6.

37%

7.60

%C

redi

t to

Dep

osit

Rat

io69

.71%

72.8

8%69

.71%

72.8

8%B

ase

Rat

e8.

62%

10.2

0%8.

62%

10.2

0%In

tere

st R

ate

Spr

ead

4.

32%

4.

64%

4.

32%

4.

64%


Notes to Financial Statements:1. Above financial statements are prepared in accordance with Nepal Financial Reporting Standards

(NFRS) and carve outs issued by ICAN. These figures are subject to change as per the direction of the Regulators and /or Statutory Auditor.

2. Previous quarter ending figures have been restated, regrouped wherever necessary which might vary from previous quarter published figures.

3. Loans and advances include staff loans and accured interest receivable and are presented net of impairment loss.

4. Impairment loss on loan and advances have been measured at higher level of amount derived as per norms prescribed by NRB for loan loss provision and as per Para 63 of NAS 39.

5. Personnel expenses includes employee bonus calculated as per Bonus Act 2030 and amortization of prepayment amount of subsidized loans provided as per employees by-law of the bank.

6. Actuarial valuation for employee benefits is done on annual basis only.7. The detailed interim report has been published in the Bank's website (www.nbbl.com.np).

Related Party Disclosures1. Group Financial Statements include Nepal Bangladesh Bank Limited (Parent Company), Nepal

Bangladesh Capital Ltd. and NBBL Securities Ltd. (Fully owned Subsidiary Companies).2. All the Intra Group transactions are conducted in arm's length basis and have been eliminated in

the group financial statements.3. The intercompany transaction between the Bank and its subsidiaries up to this quarter end which

has been eliminated from the SFP is as follows: The bank has held call deposit of Rs 455,180.76 and current deposit of Rs 147,184,691.9 of Nepal

Bangladesh Capital Ltd. as at 15 July 2020 (Ashad 31, 2077) and paid Rs 4,909,402.06 as interest for the period reported.

The bank has held current deposit of Rs 20,000,000 of NBBL Securities Ltd. as at 15 July, 2020 (Ashad 31, 2077).

4. The Bank has appointed Nepal Bangladesh Capital Ltd. as the share registrar of the bank.


6.19

Com

paris

on U

naud

ited

and

Aud

ited

Fina

ncia

l Sta

tem

ents

FY

2076

/77

NP

R

Sta

tem

ent o

f Fin

anci

al P

ositi

onA

s pe

r una

udite

d Fi

nanc

ial S

tate

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cfly{s jif{ @)&^÷&& sf] a}+ssf] jflif{s ljQLo ljj/0f k|sfzgsf] :jLs[tLsf] qmddf g]kfn /fi6« a}+saf6 lbOPsf lgb]{zgx?sf] sfof{Gjog ;DaGwdf a}+ssf] k|ltlqmof M != g]kfn /fi6« a}+saf6 hf/L ul/Psf] lgb]{zg g++ !) sf] a'Fbf g+= & adf]lhd tf]lsPsf] ;Ldfleq g/x]sf ;+:yfks z]o/wgLx?sf]

af] g; z]o/ tyf gub nfef+z ljt/0f /f]Ssf /flvg] Joxf]/f hfgsf/L u/fpFb5f}+ . @= a}+s tyf ljQLo ;+:yf ;DaGwL P]g @)&# sf] bkmf !! sf] pk–bkmf -#_ df Joj:yf eP adf]lhd eGbf a9L z]o/ wf/0f ug] {

;+:yfks z]o/wgLx?n] z]o/ lwtf] aGws /fvL lnPsf] shf{sf] :jLs[tL glnP;Dd jf shf{ k"0f{ ?kdf r'Qmf u/L z]o/ km's'jf gu/];Dd k|:tfljt af]g; z]o/ tyf gub nfef+z ljt/0f /f]Ssf /fVg] Joj:yf ldnfpFb5f}+ .

#= ljb]zL z]o/wgLx?nfO{ k|bfg ug]{ nfef+z /sd ljb]z k7fpFbf k|rlnt sfg'gL Joj:yf kfngf ug]{5f}+ .$= n]vfk/LIf0f k|ltj]bgdf pNn]v ul/Psf s}lkmotx? k'gMbf]xf]l/g glbg cfjZos Joj:yf ldnfpg] hfgsf/L u/fpFb5f}+ .


ljz]if k|:tfa M

a}+ssf] xfn sfod /x]sf] clws[t k"FhL ?= !),)),)),)),))).– -cIf/]kL bz ca{ ¿lkofF_ nfO{ ?= !%,)),)),)),))).– -cIf/] kL

kGw| ca{ ¿lkofF_ k'¥ofpg] tyf hf/L k'FhL ?= *,$(,&*,^@,((%.– Pj+ r'Qmf k"FhL ?= *,$(,&*,^@,((%.– nfO{ j[l4 ub}{ n} hfg]

tyf cf=j= @)&^÷)&& sf] d"gfkmf /sdaf6 @)&& cfiff9 d;fGtdf sfod /x]sf] r'Qmf k"FhLsf] ^-5_ k|ltztsf b/n] af]g;

z] o/ hf/L ug]{ / a}+ssf] hf/L k'FhL ? (,)),&&,#$,&&%.– Pj+ r"Qmf k"FhL ? (,)),&&,#$,&&%.– nfO{ k|aGwkq tyf lgodfjnLdf

;dfj]z u/L ;+zf]wg :jLs[t ug]{ .

k|aGwkqdf ;+zf]wg M-a}+ssf] k|aGwkqsf] bkmf ^-s_, ^-v_ / ^-u_ df ;+zf]wg k|:tfj_

a}+ssf] k|aGwkq / lgodfjnLsf] ;+zf]wg;“u ;DalGwt tLg dxn] ljj/0f

k|aGwkqsf] ;DalGwt bkmf

xfnsf] Joj:yf k|:tfljt yk÷;+zf]wg ;+zf]wg ug'{kg]{ sf/0f÷cf}lrTo

^-s_ a}+ssf] clws[t k"FhL ? !),)),)),)),))) -cIf/]kL bz ca{_ x'g]5 . ;f] k"FhLnfO{ k|ltz]o/ ?= !)) b/n] !),)),)),))) -bz s/f]8_ ;fwf/0f z]o/df ljeflht ul/Psf] 5 .

a}+ssf] clws[t k"FhL ?= !%,)),)),)),))) -cIf/]kL kGw| c/a ?lkofF_ x'g]5 . ;f] k"FhLnfO{ k|ltz]o/ ? !)) b/n] !%,)),)),))) -kGw| s/f]8_ yfg ;fwf/0f z]o/df ljeflht ul/Psf] 5 .

a}+sn] af]g; z]o/ hf/L ub}{ uPsf] cj:yfdf a}+ssf] hf/L tyf r'Stf k'FhL ;d]t a9]/ clws[t k'FhL a/ fa/ k'Ug nfu]sf] x'Fbf clws[t k'FhL a9fpg cfjZos ePsfn] .

^-v_ a}+ssf] s"n hf/L kF"hL ?= *,$(,&*,^@,((% -cIf/]kL ?= cf7 ca{ pgGkrf; s/f]8 c7xQ/ nfv a};¶L xhf/ gf} ;o kGrfgAa] dfq_ x'g]5 . pQmkF+"hLnfO{ ?= !)) sf b/n] *,$(,&*,^#) -cf7 s/f]8 pgGkrf; nfv c7xQ/ xhf/ 5 ;o tL;_ yfg ;fwf/0f z]o/df laeflht ul/Psf] 5 .

a}+ssf] s"n hf/Lk""FhL ?= (,)),&&,#$,&&% -cIf/]kL ?= gf} c/a ;txQ/ nfv rf}tL; xhf/ ;ft krxQ/ dfq_ x'g]5 tyf ^ k|ltzt af]g; z]o/kl5 k"0f{s[t ldnfg x'g cfpg] xb ;Dd x'g]5 . pQm kF+"hLnfO{ ?= !)) sf b/n] (,)),&&,#$* -gf} s/f]8 ;txQ/ xhf/ tLg ;o c8\ rfnL;_ yfg ;fwf/0f z]o/df ljefhg ul/Psf] 5 .

a}+sn] ^ k|ltzt af]g; z]o/hf/L u/]sf] / k"0f{s[t ldnfg ug] { ePsf] n] .

^-u_ a}+ssf] tTsfn r'Qmfk'FhL ?= *,$(,&*,^@,((% -cIf/]kL ?= cf7 ca{ pgGkrf; s/f]8 c7xQ/ nfv a};¶L xhf/ gf} ;o kGrfGgAa] dfq_ x'g]5 tyf % k|ltzt af]g; z]o/kl5 k"0f{s[t ldnfg x'gcfpg] xb ;Dd x'g]5 . pQm kF+"hLnfO{ ?=!))÷sf b/n] *,$(,&*,^#) -cf7 s/f]8 pgGkrf; nfv c7xQ/ xhf/ 5 ;o tL;_ yfg ;fwf/0f z] o/df ljeflht ul/Psf] 5 .

a}+ssf] tTsfn r'Qmfk'FhL ?= (,)),&&,#$,&&% -cIf/]kL ?= gf} c/a ;txQ/ nfv rf}tL; xhf/ ;ft krxQ/ dfq_ x'g]5 tyf ^ k|ltzt af]g; z] o/kl5 k"0f{s[t ldnfg x'g cfpg] xb ;Dd x'g]5 . pQm kF+"hLnfO{ ?= !)) sf b/n] (,)),&&,#$* -gf} s/f]8 ;txQ/ xhf/ tLg ;o c8\rfnL;_ yfg ;fwf/0f z]o/df ljefhg ul/Psf] 5 .

a}+sn] ^ k|ltzt af]g; z]o/ hf/L u/]sf]n] / k"0f{s[t ldnfg ug] { ePsf] n] .


BRanch offices

pRovince officesS.N Province Address Chief Province Officer1 Province 1 Biratnagar, Morang Krishna Prasad Timsina2 Province 2 Bardibas, Mahottari Bal Krishna Shrestha3 Bagmati New Road, Kathmandu Binod Ranjit4 Gandaki Pokhara, Kaski Harish Shrestha5 Lumbini Nepalgunj, Banke Keshab Gautam6 Karnali Birandranagar, Surkhet Awatar Neupane7 Sudurpashchim Dhangadhi, Kailali Sushil Bahadur Singh

S.N Branch Code Branch Name Province District Branch Manager Contact Number

1 012 Biratnagar 1 Morang Suman Niraula 021-530523/ 5242632 017 Dharan 1 Sunsari Uttam K.C 025-5301663 022 Bhojpur 1 Bhojpur Abishekh Adhikari 029-4207134 023 Birtamode 1 Jhapa Shyam Kumar Rijal 023-545724/ 5457445 031 Sankranti 1 Terahthum Durga Bahadur Kafley 026-680966/ 6809676 034 Biratchowk 1 Morang Sujan Timsina 021-545799/ 5457897 035 Karsia 1 Morang Krishna Kumar Shah 021-5650388 039 Phidim 1 Panchthar Raj Kumar Thapa 024-5210819 049 Itahari 1 Sunsari Krishna Prasad Timsina 025-582411

10 050 Sindhuwa 1 Dhankuta Tanka Prasad Limbu 026-40416911 052 Sangurigadi 1 Dhankuta Binam Shrestha 025-40007812 053 Chhathar 1 Terahthum Pradeep Neupane 026-42000513 054 Panchkhapan 1 Sankhuwashava Suresh Budhatoki 029-41108414 057 Salpasilicho 1 Bhojpur Sujan Rai 984166014215 070 Rajarani 1 Dhankuta Netra Raj Nepal 026-41106216 072 Fikkal 1 Ilam Milan Kumar Karki 027-54059517 078 Fedap 1 Terahthum Thal Bahadur Bista 026-681031/026-68103218 086 Damak 1 Jhapa Krishna Kumar Adhikari 023-580163/419 006 Janakpur 2 Dhanusha Rabin Shakya 041-590548 / 041-590549

20 010 Birgunj 2 Parsa Sagendra Bhakta Pradhananga 051-523689/ 523494

21 058 Bardibas 2 Mahottari Bal Krishna Shrestha 044-55015422 059 Brahmapuri 2 Sarlahi Ram Babu Thapa 985408909923 060 Koudena 2 Sarlahi Birendra Shrestha 985504120124 061 Chandranigahapur 2 Routahat Lil Bahadur Rokaha 055-540670/055-54067225 062 Simara 2 Bara Niraj Prasad Gartaula 053-520627/053-52062826 063 Parwanipur 2 Bara Sanjay Kumar Yadav 051-410069/051-41008827 067 Bishnu 2 Sarlahi Bharat Khadka 984287160228 068 Dhanauji 2 Dhanusha Roshan Khadka 984123574829 069 Arnama 2 Siraha Ram Shankar Sah 984426015530 073 Chandranagar 2 Sarlahi Ram Sharan Yadav 985402003431 074 Dewahi Gonahi 2 Rautahat Diwas Kumar Sarrapph 984542894132 087 Mirchaiya 2 Siraha Kishor Kumar Shah 033-55007533 088 Malangwa 2 Sarlahi Sashi Khatiwada 046-52170634 098 Rajbiraj 2 Saptari Diwakar Lal Karna 985402818535 001 Corporate Bagmati Kathmandu Rajendra Prasad Adhikari 01-4233780/81/82/83/84/8536 002 Newroad Bagmati Kathmandu Binod Ranjit 01-4224477/ 424136837 003 Battar Bagmati Nuwakot Rajendra Kumar Dhakal 010-561776/ 56025638 004 Bahainsepati Bagmati Lalitpur Binita Shrestha 01-5592630/ 5590028

39 005 Main Bagmati Kathmandu Ujwal Bajracharya 01-4780770/ 4782767/ 4781195

40 007 Kalimati Bagmati Kathmandu Pradeep Poudel 01-4277298/ 428493641 009 Hetauda Bagmati Makwanpur Ram Kumar Shrestha 057-523034/ 52493642 013 Barahbise Bagmati Sindhupalchowk Shree Krishna Paudel 011-48902243 016 Lalitpur Bagmati Lalitpur Hari Prasad Koirala 01-5554011/ 5008721


S.N Branch Code Branch Name Province District Branch Manager Contact Number

44 018 Bhaktapur Bagmati Bhaktapur Khagendra Banskota 01-661317045 019 Kapan Bagmati Kathmandu Kanchan Maharjan 01-482333546 020 Dhunche Bagmati Rasuwa Roshan Rajkarnikar 010-54001547 021 Narayangadh Bagmati Chitawan Saroj Babu Tiwari 056-570962/ 570963148 024 Balaju Bagmati Kathmandu Ratna Kala Rawal 01-4383768/ 438417049 025 Jorpati Bagmati Kathmandu Prakash Ghimire 01-4910997/ 491082850 029 Kirtipur Bagmati Kathmandu Meen Bahadur Rawal 01-5195123/ 519534851 033 Imadole Bagmati Lalitpur Rekha Pradhan 01-520420252 036 Galchhi Bagmati Dhading Remi Shrestha Sharma 010-40312753 040 Khaireni Bagmati Chitawan Padam Raj Upreti 056-58309754 044 Maharajgunj Bagmati Kathmandu Krishna Hari Bhandari 01-4376565/ 437652555 045 Chabahil Bagmati Kathmandu Anjana Lohani (Pandey) 01-4482692/ 448338656 056 Bhumlu Bagmati Kavre Sarada Prasad Bhattrai 985113869557 065 Makwanpurgadhi Bagmati Makwanpur Badri Bikram Thapa 057-62113058 071 Koteshwor Bagmati Kathmandu Bisho Rup Khadka 01-460021959 081 Maitidevi Bagmati Kathmandu Santosh Kumar Trital 01-4440335, 01-444033660 082 Timure Bagmati Rasuwa Anup Bhujel 010-54302261 089 Sanepa Bagmati Lalitpur Amrit Lal Shrestha 01-5546010, 01-554601062 090 Tokha Bagmati Kathmandu Shree Ram Nepal 01-4381150, 01-435534563 091 Chyamasing Bagmati Bhaktapur Sunita Manandhar 01-6620425/2664 092 Tatopani Bagmati Sindhupalchowk Raju Karki 011-48000565 094 Tilganga Bagmati Kathmandu Nirajan Dhungana 01-4112574/ 01-411297966 095 Khokana Bagmati Lalitpur Prajuli Shrestha 01-5591644/ 559158867 096 Khandaghari Bagmati Kathmandu Lava Karki 01-499209368 097 Mandikhatar Bagmati Kathmandu Yeshasbi Parajuli 01-5907094/01-590709669 008 Butwal Lumbini Rupendehi Binod Dhital 071-544845/ 54490670 011 Nepalgunj Lumbini Banke Keshab Gautam 081-41502171 026 Bhairahawa Lumbini Rupendehi Bishnu Hari Adhikari 071-521658/ 52165972 032 Dang Lumbini Dang Deokhuri Nabin Prasad Shrestha 082-563796/773 043 Khajura Lumbini Banke Sudeep Dhakal 081-560428/ 56042974 055 Chhatargunj Lumbini Argakhanchi Jiban Khanal 077-690436

75 064 Hapure Lumbini Dang Bhoj Raj Sharma Gyawali 082-403056/082-403056/ 082-403057

76 066 Chandrauta Lumbini Kapilbastu Khem Raj Bhattarai 076-54052677 076 Sandhikharka Lumbini Argakhanchi Dol Raj Neupane 077-42096578 085 Kohalpur Lumbini Banke Yogesh Shrestha (A) 081-540256/ 081-54025879 093 Tulsipur Lumbini Dang Rajin Thapa 082-52351280 015 Pokhara Gandaki Kaski Harish Shrestha 061-533134/ 53313581 042 Kushma Bazar Gandaki Parbat Hemant Pant 067-42132782 046 Lekhnath Gandaki Kaski Barsha Shrestha 061-41144583 047 Baglung Gandaki Baglung Bikash Paudel 068-520310/ 52287284 048 Daldale Gandaki Nawalpur Puspa Ram Mahato 078-57557085 075 Damouli Gandaki Tanahun Suman Subedi 065-560880/065-56088186 079 Bulingtar Gandaki Nawalpur Prakash Singh 985101946187 027 Salyan Karnali Salyan Dilli Bahadur Karki 088-40018288 028 Surkhet Karnali Surkhet Awatar Neupane 083-520220/ 52148189 038 Musikot Karnali Rukum (Paschim) Krsihna Bahadur Oli 088-53036490 051 Sinza Karnali Jumla Tula raj Shahi 9841912373

91 080 Kalimati (Rampur) Karnali Salyan Dambar Bahadur Bist (Current Charge) 9848439719

92 014 Dhangadhi Sudurpashchim Kailali Sushil Bahadur Singh 091-52178593 030 Darchula Sudurpashchim Darchula Shyam Raj Badu 093-42024294 037 Jhalari Sudurpashchim Kanchanpur Tilak Raj Bhatta 099-54006795 041 Chainpur Sudurpashchim Bajang Prakash Khadka 091-421143196 077 Chandev Sudurpashchim Kanchanpur Pankaj Bhatt 985878451097 083 Mahendranagar Sudurpashchim Kanchanpur Bed Prakash Badu 099-522112/099-52216898 084 Tikapur Sudurpashchim Kailali Deepak Khadka 091-560752/ 091-560362


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