g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf
Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf]
PsLs[t lgb]{zg, @)&*
-PsLs[t lgb]{zg, @)&& / ;f] kZrft @)&* sflQs @* ;Dd hf/L ePsf
kl/kq÷lgb]{zg ;d]tnfO{ ;dfj]z u/L kl/dfh{g ul/Psf]_
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
@)&* sflQ{s
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf
Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf]
PsLs[t lgb]{zg, @)&*
v08–!
-lgb]{zgx?_
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 2
ljifo–;"rL
qm=;+=
ljifo
1. Go"gtd k'FhLsf]if ;DaGwL Joj:yf
k[i7 ;+Vof
4
2.
shf{ k|jfx, juL{s/0f tyf shf{ gf]S;fgL ;DaGwL Joj:yf
6
3.
Psn u|fxs tyf If]qut shf{ ;fk6 / ;'ljwfsf] ;Ldf lgwf{/0f ;DaGwL Joj:yf
33
4.
n]vfgLlt tyf ljQLo ljj/0fx?sf] 9fFrf ;DaGwL Joj:yf
39
5.
hf]lvd Joj:yfkg ;DaGwL Joj:yf
44
6.
;+:yfut ;'zf;g ;DaGwL Joj:yf
52
7.
;'kl/j]IfsLo lgb]{zg nfu" ug]{ sfo{ tflnsf ;DaGwL Joj:yf
74
8.
nufgL tyf ;xfos sDkgL ;DaGwL Joj:yf
76
9.
tYofÍ ljj/0f ;DaGwL Joj:yf
82
10.
;+:yfks ;]o/ gfd;f/L jf vl/b÷laqmL jf xs x:tfGt/0f ;DaGwL Joj:yf
83
11.
;x–ljQLos/0f shf{ ;DaGwL Joj:yf
92
12.
shf{ ;"rgf tyf sfnf];"rL ;DaGwL Joj:yf
97
13.
clgjfo{ df}Hbft÷j}wflgs t/ntf ;DaGwL Joj:yf
111
14.
zfvf÷sfof{no vf]Ng] ;DaGwL Joj:yf
115
15.
Aofhb/ ;DaGwL Joj:yf
124
16.
ljQLo ;|f]t ;+sng ;DaGwL Joj:yf
129
17.
ljkGg ju{ tyf tf]lsPsf If]qdf k|jfx ug'{kg]{ shf{ ;DaGwL Joj:yf
136
18.
:t/f]Gglt x'g], sfo{If]q lj:tf/ jf ;+s'rg tyf ufEg]÷ufleg] ;DaGwL Joj:yf
144
19.
;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ;DaGwL Joj:yf
151
20.
ljQLo u|fxs ;+/If0f tyf ljQLo ;fIf/tf ;DaGwL Joj:yf
164
21.
ljljw Joj:yf
170
22.
cg';"rLx?
!*#






g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= !÷)&*
Go"gtd k'FhLsf]if ;DaGwL Joj:yf
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] sfod ug'{ kg]{ Go"gtd k'FhLsf]if ;DaGwdf
g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf lgb]{zg hf/L ul/Psf] 5 .
!= sfod ug'{ kg]{ Go"gtd k'FhLsf]if
Ohfhtkqk|fKt ;+:Yffn] b]xfoadf]lhdsf] Joj:yfg';f/ Go"gtd k'FhLsf]if cg'kft sfod ug'{ kg]{5 .
Go"gtd k|fylds k'FhL tyf k'FhLsf]if
;+:yf
sfod ug'{ kg]{ Joj:yf
æsÆ ju{
Capital Adequacy Framework, 2015 adf]lhd
ævÆ* / æuÆ ju{
Capital Adequacy Framework, 2007 (Updated July 2008) adf]lhd**
* cfly{s jif{ @)&&÷&* b]lv /fli6«o:t/sf ljsf; a}+sx?n] ;dfgfGt/ ?kdf Capital Adequacy Framework,
2015 adf]lhd Go"gtd k'FhLsf]if cg'kft sfod ug'{ kg]{5 .
** jfl0fHo a}+sx?n] Capital Adequacy Framework 2015 df Joj:yf ePadf]lhdsf]
sfod ug'{ kg]{ Joj:yfnfO{ cf=j= @)&*÷&( ;Ddsf] nflu :yug ul/Psf] 5 .
@=
#=
$=
Countercyclical Buffer
k'FhLsf]if
k'FhLsf]if eGgfn] k|fylds k'FhL / k'/s k'FhLsf] of]u ;Demg' kb{5 .
æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?n] k'FhLsf]ifsf] u0fgf ;+nUg cg';"rL !=! df Joj:yf ePsf] Capital
Adequacy Framework, 2015 adf]lhd ug'{ kg]{5 . ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] k'FhLsf]ifsf]
u0fgf ;+nUg cg';"rL !=@ df Joj:yf ePsf] Capital Adequacy Framework, 2007 (Updated July 2008)
cg';f/ ug'{ kg]{5 .
k'FhLsf]if ;DaGwdf k7fpg' kg]{ ljj/0fx?
-s_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] h'g;'s} ;dodf klg tf]lsPsf] cg'kftdf Go"gtd k'FhLsf]if
sfod ug'{ kg]{5 .
-v_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] k'FhLsf]ifsf] ljj/0f k|To]s dlxgfsf] d;fGtsf] ljQLo
ljj/0fsf cfwf/df tf]lsPsf] 9fFrfdf tof/ u/L cfGtl/s n]vfk/LIfsaf6 k|dfl0ft u/fO{ o; a}+ssf]
l/kf]l6{ª kf]6{n dfk{mt k|To]s dlxgf ;dfKt ePsf] & lbgleq k7fO{ ;Sg' kg]{5 .
ICAAP dfu{bz{g ;DaGwdf
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] o; a}+saf6 hf/L ul/Psf] Internal Capital Adequacy Assesment
Process (ICAAP) Guidelines kfngf ug'{kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 4
%=
^=
&=
n]vfk/LIf0f u/fpg ;lsg]
k'FhLsf]if kof{Kt gePsf a}+s tyf ljQLo ;+:yfx?sf] Jofj;flos cj:yfaf/] hfgsf/L lng o; a}+sn]
cfjZos 7fg]df d"NofÍg n]vfk/LIf0f -Due Diligence Audit_ u/fpg ;Sg]5 / ;f] jfkt nfUg] vr{
;DalGwt ;+:yfn] g} e'StfgL ug'{ kg]{5 .
k'FhLsf]if ;DaGwL lgb]{zgx?sf] kfngf gePdf x'g] sf/jfxL
-s_ Ohfhtkqk|fKt ;+:yfn] k'FhLsf]if ;DaGwL lgb]{zg kfngf gu/]df zL3| ;'wf/fTds sf/jfxL
;DaGwL ljlgodfjnL, @)&$ adf]lhdsf] sf/jfxL x'g]5 .
-v_ Ohfhtkqk|fKt ;+:yfn] s'g} cfly{s jif{sf] aLrsf] s'g} cjlwdf tf]lsPsf] cg'kftdf Go"gtd
k'FhLsf]if sfod ug{ g;s]sf] ePtfklg ;f]xL cfly{s jif{sf] cGTodf tf]lsPsf] cg'kftdf Go"gtd
k'FhLsf]if sfod ePsf] cfwf/df gub nfef+z tyf af]g; ;]o/ 3f]if0ff÷ljt/0f ug{ kfO{g] 5}g .
vf/]hL / arfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&& sf] Go"gtd k'FhLsf]if ;DaGwL Joj:yf O=k|f lgb]{zg g+= !÷)&& af6 hf/L
ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&* sflQs @* ut];Dd hf/L ePsf o;} ljifo;Fu
;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 5
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= @÷)&*
shf{ k|jfx, juL{s/0f tyf shf{ gf]S;fgL ;DaGwL Joj:yf .
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] k|jfx u/]sf] shf{ ;fk6sf] juL{s/0f /
;f]sf] ;Defljt gf]S;fgLdf sfod ug'{ kg]{ Joj:yfsf ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n]
lbPsf] clwsf/ k|of]u u/L b]xfosf lgb]{zg hf/L ul/Psf] 5 .
!= shf{ ;fk6sf] juL{s/0f
Ohfhtkqk|fKt ;+:yfn] k|jfx u/]sf] shf{÷;fk6sf] ;fFjf jf Aofh e'StfgL x'g'kg]{ efvf gf3]sf] cjlwsf
cfwf/df ;Dk"0f{ shf{ ;fk6nfO{ b]xfo adf]lhd juL{s/0f ug'{ kg]{5 M
-s_ ;lqmo shf{
!= c;n
(Performing Loan) M
(Pass)
;lqmo shf{df lgDgfg';f/sf c;n / ;"Id lgu/fgL shf{ kg]{5g\
M
-c_ efvf ggf3]sf / ! dlxgf;Dd efvf gf3]sf shf{÷;fk6,
-cf_ d'2tL /l;bsf] lwtf]df uPsf shf{ tyf ;fk6,
-O_ g]kfn ;/sf/sf] ;'/If0fkq tyf g]kfn /fi6« a}+s C0fkqsf] lwtf]df uPsf shf{ tyf ;fk6,
-O{_ kof{Kt ;'/If0f lnO{ k|lt u|fxs a9Ldf ?= !) nfv;Dd k|jfx ePsf] ;'grfFbL shf{ .
t/, cltl/Qm lwtf] ;'/If0f jfkt d'2tL /l;b jf g]kfn ;/sf/sf] ;'/If0fkq jf g]kfn /fi6« a}+s
C0fkq lwtf] /fvL shf{ k|jfx u/]df To:tf shf{ tyf ;fk6 / ?= !) nfveGbf a9Lsf] ;'grfFbL
lwtf] shf{nfO{ eg] efvf gf3]sf] cfwf/df juL{s/0f ug'{ kg]{5 .
@= ;"Id lgu/fgL
(WatchList)
M
-c_ ! dlxgfb]lv tLg dlxgf;Dd efvf gf3]sf shf{÷;fk6
-cf_
Ps dlxgf leq gljs/0f gePsf jf c:yfoL ?kdf a9Ldf () lbg;Dd e'QmfgL cjlw
a9fO{Psf cNksfnLg jf rfn'k'FhL shf{ .
-O_
cGo s'g} klg a}+s jf ljQLo ;+:yfdf lgis[o shf{df juL{s/0f ePsf] C0fLnfO{ k|jflxt shf{ .
-O{_
;fFjf / Aofh lgoldt ?kdf e'QmfgL ePtfklg nuftf/ tLg jif{b]lv v'b gf]S;fgLdf /x]sf jf
g]6jy{ C0ffTds ePsf kmd{, sDkgL jf ;+:yfnfO{ k|jflxt shf{ .
t/,
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 6
lgdf{0ffwLg cj:yfdf /x]sf kl/of]hgfnfO{ k|bfg ul/Psf shf{sf] xsdf kl/of]hgfn]
Jofj;flos pTkfbg z''? u/] kZrft # k"0f{ cfl{y{s jif{sf] ljQLo ljj/0fsf] cfwf/df dfq of]
Joj:yf nfu" x'g]5 .
-p_ ?= @ ca{ jf ;f] eGbf a9L /sdsf ;x–ljQLos/0f shf{df kl/0ft gePsf ax'a}+lsË shf{ .
-pm_ o; a}+sn] lg/LIf0f ubf{ C0fLsf] gub k|jfx tyf kl/of]hgf ;~rfngsf] cj:yf sdhf]/ ePsf]
cfwf/df ;"Id lgu/fgLdf /fVg] egL lgb]{zg lbOPsf shf{ .
-C_ shf{ :jk'FhL cg'kft
(Debt to Equity Ratio)
*)M@) eGbf a9L x'g] u/L k|jfx ePsf shf{ .
-P_ o; a}+sn] tf]s] adf]lhdsf] C0f e'QmfgL cfDbfgL cg'kft sfod gu/]sf shf{ .
-v_ lgis[o shf{ (Non-Performing Loan) M lgis[o shf{nfO{ lgDgfg';f/sf juL{s/0f ug'{kg]{5 M
-!_ sd;n
(Sub-standard) M
-@_ z+sf:kb
-#_ v/fa
(Doubtful)
(Loss)
# dlxgfb]lv ^ dlxgf;Dd efvf gf3]sf shf{÷;fk6 .
M ^ dlxgfb]lv a9Ldf ! jif{;Dd efvf gf3]sf shf{÷;fk6 .
M ! jif{eGbf a9L cjlwn] efvf gf3]sf shf{÷;fk6 .
-$_ a'Fbf * adf]lhd k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf shf{
@=
c;n shf{ ;DaGwL yk Joj:yf
a9Ldf Ps jif{;Dd e'StfgL cjlw ePsf] rfn' k'FhL shf{nfO{ gjLs/0f ubf{ c;n shf{df ;dfj]z ug{
;lsg] 5 . Ohfhtkqk|fKt ;+:yfn] C0fLsf] shf{ ltg{ ;Sg] Ifdtf, efjL gub k|jfx, cfDbfgLsf] ;|f]t
h:tf shf{ k|jfxsf Go"gtd cfwf/x?sf] ljZn]if0f kZrft shf{ ;b'kof]usf] ;'lglZrttf x'g] u/L dfq
shf{ gjLs/0f ug'{kg]{5 .
#= v/fa shf{ ;DaGwL yk Joj:yf
efvf gf3]sf] jf ggf3]sf] s'g} klg shf{df b]xfosf] s'g} s}lkmot b]lvPdf To:tf] shf{ tyf ;fk6nfO{
v/fa shf{df juL{s/0f ug'{ kg]{5 M–
-s_ C0fL 6f6 kN6]df jf 6f6 kN6]sf] 3f]if0ff ePdf,
-v_ C0fL a]kQf ePdf jf () lbg;Dd ;Dks{df gcfPdf,
-u_ shf{ b'?kof]u ePdf,
-3_ kl/of]hgf÷Joj;fo ;~rfng x'g] cj:yf g/x]df, kl/of]hgf jf Joj;fo ;~rfngdf gePdf,
-ª_ k|tLtkq, hdfgt tyf cGo ;Defljt bfloTjx? kmf];{ nf]g -Force Loan_ sf] ?kdf sf]ifdf cfwfl/t
shf{df kl/0ft ePsf] cj:yfdf To;/L shf{df kl/0ft ePsf] ldltn] () lbg;Dd c;'nL gePdf,
-r_ shf{ c;'n x'g g;sL lnnfdL k|lqmof z'? ePsf] jf c;'nL k|lqmof cGtu{t cbfntdf d'2f
rln/x]sf] cj:yfdf,
-5_ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf sfod /x]sf C0fLnfO{ gofF jf yk shf{ k|bfg u/]sf] cj:yfdf,
-h_ ;'/If0fsf] ahf/ d"Non] shf{sf] ;'/If0f x'g g;Sg] ePdf,
o; k|of]hgsf] nfuL ;'/If0f eGgfn] crn ;DklQ lwtf] dfq geO{ kl/of]hgf tyf kl/of]hgfsf] rn
;DklQ ;d]tnfO{ hgfpg] 5 .
-em_ vl/b jf l8:sfpG6 u/]sf] laN;sf] e'QmfgL ldlt -due date_ n] () lbg;Dd c;'nL gePdf,
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 7
$=
-`_ s'g} JolQm÷kmd{÷sDkgLsf] gfddf /x]sf] shf{ csf]{ JolQm÷kmd{÷sDkgLn] pkef]u u/]sf] cj:yfdf,
t/ Pp6} ;d"xdf kg]{ kmd{÷sDkgLsf] xsdf s'n ;Ldf sfod ug{ afwf k'Ug] 5}g,
-6_ l6=cf/=shf{ (Trust Receipt Loan) e'QmfgL ug]{ k|of]hgsf] nflu k|tLtkq vf]Nbfsf avt pNn]v
gul/Psf] cGo s'g} gofF shf{ :jLs[t u/L k|jfx ePdf .
-7_ Credit Card shf{ efvf gf3]sf] ldltn] () lbgleq ckn]vg gePdf .
-8_ C0fLn] Pp6} ldlt jf cjlwsf] cnu cnu ljQLo ljj/0f k]z u/]sf] cj:yfdf .
-9_ a}+s tyf ljQLo ;+:yfaf6 shf{ lnO{ ;Da4 JolQm jf ;+:yfnfO{ shf{÷;fk6 k|bfg u/]df .
k|i6Ls/0f M of] lgb]{zgsf] v08 -u_ sf] k|of]hgsf] nflu æb'?kof]uÆ eGgfn] h'g k|of]hgsf] nflu shf{ lnPsf] xf]
;f]xL k|of]hgdf k|of]u gu/]sf], kl/of]hgf ;~rfngdf g/x]sf], ;DalGwt kl/of]hgf÷Joj;foaf6 cflh{t /sd
C0f ltg{df gnufO{ cGo sfo{df k|of]u u/]sf], lg/LIf0f tyf ;'kl/j]If0fsf] qmddf ;'kl/j]Ifs, n]vf k/LIf0fsf]
qmddf n]vfk/LIfsaf6 b'?kof]u ePsf] k|dfl0ft ePdf shf{ tyf ;'ljwfsf] b'?kof]u u/]sf] ;Demg' k5{ .
cfjlws shf{ ;DaGwL yk Joj:yf
-!_ ls:tfaGbLdf k|jfx ul/Psf cfjlws shf{ (Term Loan) sf] xsdf ;fFjfsf] ls:tfn] efvf gf3]df
;Dk"0f{ jSof}tf shf{ /sdnfO{ g} ls:Tff /sdsf] efvf gf3]sf] cjlwsf] cfwf/df juL{s/0f ug'{
kg]{5 .
-@_ hnljB't kl/of]hgf, ljB't k|;f/0f nfOg (Transmission Line) s]jnsf/ lgdf{0f kl/of]hgf /
gjLs/0fLo phf{ kl/of]hgfdf k|jfx ePsf shf{sf] xsdf s'g} ls:tfn] () lbgeGbf a9Ln] efvf
gf3]df To:tf] ls:tfsf] ;fFjf /sdnfO{ v/fj ju{df juL{s/0f u/L ls:tfsf] ztk|ltzt shf{
gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
k|i6Ls/0f M o; k|of]hgsf nflu æcfjlws shf{Æ eGgfn] Ps jif{eGbf a9L e'QmfgL cjlw sfod
u/L k|jfx ul/Psf] shf{ ;fk6nfO{ ;Demg' kb{5 .
%=
^=
;'grfFbL shf{ ;DaGwL yk Joj:yf
b]xfosf Joj:yf tyf zt{ k'/f u/L ;'grfFbL lwtf] /fvL shf{ k|bfg ug{ ;lsg]] 5 M–
-s_ ;+:yfsf] shf{ gLlt÷ljlgodfjnLdf ;'grfFbL lwtf] lnO{ shf{ k|bfg ug{] Joj:yf pNn]v ePsf] x'g' kg]{,
-v_ ;+:yfn] ;'grfFbLsf] shf{ sf/f]af/ ug{' cufj} cfjZos ;'/Iff Joj:yf, ;'/If0fsf] d"Nofª\sg
Joj:yf, 9's'6L aLdf tyf hfFrsL ;DaGwL Joj:yf u/]sf] x'g' kg]{,
-u_ a}+s tyf ljQLo ;+:yfx?n] s'g} JolQmnfO{ ;'grfFbL shf{ k|jfx ubf{ To:tf] C0fLn] lwtf]:j?k
lbPsf] ;'g jf rfFbL hfFr u/L shf{ ;'/lIft /x]sf] olsg u/]/ dfq shf{ k|jfx ug{' kg]{5 . o;/L
shf{ k|jfx ubf{ C0fLn] lwtf] :j?k lbPsf] ;'g jf rfFbL Pp6} y}nLdf /flvPsf] x'g'kg]{5 .
sy+sbflrt\ s'g} C0fLn] lbPsf] PseGbf a9L y}nLx? jf PseGbf a9L y}nLx? /flvPsf] Pp6f y}nL
dfq lwtf] /fvL jf ;'grfFbLsf] k/LIf0f hfFr gu/L ;'grfFbL shf{ k|jfx ePdf To:tf] shf{df
ztk|ltzt shf{ gf]S;fgL Joj:yf ug{' kg]{5 .
cf]e/8«fˆ6 ;Ldf gf£g] u/L u|fxssf] vftfaf6 ;fFjf tyf Aofh c;'npk/ ug{ gkfOg]
cf]e/8«fˆ6 ;Ldf gf£g] u/L u|fxssf] rNtL vftfaf6 cf]e/8«g (Overdrawn) u/L shf{sf] ;fFjf tyf Aofh
c;'npk/ ug{ kfOg] 5}g .
u|fxssf] vftf vr{ u/L ;fFjf tyf Aofh c;'npk/ ubf{ vftf cf]e/8«g (Overdrawn) eO{ lx;fj
/fkm;fkm gePsf] v08df o;/L c;'npk/ gePsf shf{x?df cf]e/8«g u/]sf] ;fFjf /sd ;d]t aSof}tf
shf{ /sddf ;dfj]z u/L To:tf shf{x? h'g ju{df kg]{ xf] ;f] eGbf Ps tx d'lgsf] ju{df ;dfj]z ug'{
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 8
&=
*=
kg]{5 . t/, o; Joj:yfn] u|fxssf] vftfdf /x]sf] df}Hbft vr{ u/L ;fFjf tyf Aofh c;'npk/ ug{
aGb]h nufPsf] dflgg] 5}g .
u|]; cjlw ;DaGwL Joj:yf
-s_ ;fdfGotof Ps jif{eGbf j9L u|]; cjlw /fvL cfjlws shf{ k|bfg ug{ kfOg] 5}g . t/ Joj;fo
tyf kl/of]hgfsf] k|s[lt cg';f/ ;f] eGbf a9L u|]; cjlw k|bfg ug'{kg]{ ePdf s] slt sf/0fn] /
s'g s'g cfwf/df a9L u|]; cjlw sfod ug'{k/]sf] xf] ;f]sf] Joxf]/f v'nfO{ :jLs[t ug]{ clVtof/
k|fKt clwsf/Ln] C0fLn] k]z u/]sf]] Project Report / ;f] sf] cf}lRfTosf] cfwf/df lg0f{o ug{
;Sg]5 / ;f] sf] cg'df]bg shf{ :jLs[t ug{ clVtof/ k|fKt clwsf/L eGbf Ps tx dflyNnf]
clwsf/Laf6 u/fpg' kg]{5 . o; k|of]hgsf] nflu ;aeGbf dflyNnf] :t/ ;~rfns ;ldlt x'g]5 .
Ps k6s to ul/Psf] u|]; cjlw yk u/]df To:tf] shf{nfO{ k'g/;+/rgf÷k'g/tflnsLs/0f u/]sf]
dflgg] / ;f]lx adf]lhd shf{ gf]S;fgL Joj:yf sfod ug'{kg]{5 .
-v_ sf]le8–!( sf] sf/0fn] ljutdf sfod ul/Psf] u|]; cjlw leq pBf]u jf kl/of]hgfsf] lgdf{0f
;DkGg÷;+rfng x'g g;s]sf] cj:yfdf lgdf{0f ;DkGg x'g÷;+rfngdf cfpg nfUg] yk ;do
olsg u/L u|fxssf] cg'/f]wdf a}+s tyf ljQLo ;+:yfn] Ps k6ssf nflu @)&& c;f]h
d;fGt;Dddf b]xfoadf]lhd u|]; cjlw yk ug{ ;Sg]5g\ .
c= sf]le8–!( af6 clt k|efljt If]qdf k|jflxt shf{nfO{ ! jif{, dWod k|efljt If]qdf k|jflxt
shf{nfO{ ( dlxgf tyf Go"g k|efljt If]qdf k|jflxt shf{nfO{ ^ dlxgf;Ddsf nflu u|]; cjlw
yk ug{ ;lsg]5 .
t/, ;DalGwt lgsfoaf6 :jLs[ltk|fKt ko{6s:t/Lo xf]6nsf] xsdf clwstd @ jif{;Ddsf
nflu u|]; cjlw yk ug{ ;lsg]5 .
cf= o;/L u|]; cjlw yk ug]{ ;DaGwdf a}+s tyf ljQLo ;+:yfn] sfo{ljlw agfO{ ;+rfns
;ldltaf6 :jLs[t u/fO{ nfu" ug'{ kg]{5 / u|]; cjlw yk ul/Psf shf{x?sf] dfl;s ljj/0f
o; a}+sdf k]z ug{' kg]{5 .
O= o;/L yk ePsf] u|]; cjlwsf] AofhnfO{ k'FhLs/0f gu/L u|]; cjlw leq sDtLdf # ls:tfdf
e'QmfgL x'g] u/L c;'nLsf] Joj:yf ug{' kg]{5 / tf]lsPsf] tflnsfadf]lhd e'QmfgL ug]{ C0fL;Fu
s'g} lsl;dsf] k]gfn Aofh÷ z'Ns÷xhf{gf÷Aofhsf] Aofh (Interest on interest) lng kfOg]
5}g .
k|i6Ls/0fM u|]; cjlw eGgfn] shf{ k|jfx z'? ePsf] ldltb]lv shf{sf] ls:tf e'QmfgL ug{ z'? x'g]
ldlt a'em\g' kg]{5 .
shf{sf] k'g/tflnsLs/0f / k'g/;+/rgf ;DaGwL Joj:yf
-!_ C0fLn] k]z u/]sf] lnlvt sfo{ of]hgfdf plNnlvt b]xfosf cfwf/df Ohfhtkqk|fKt ;+:yf
ljZj:t ePdf shf{nfO{ k'g/tflnsLs/0f jf k'g/;+/rgf ug{ ;Sg]5 M–
-s_ shf{ ;DaGwL sfuhft tyf ;'/If0f kof{Kt ePsf] k|df0f,
-v_ shf{ c;'n x'g] ;Defjgfaf/] Ohfhtkqk|fKt ;+:yf ljZj:t ePsf] cfwf/, /
-u_ shf{nfO{ k'g/tflnsLs/0f jf k'g/;+/rgf ug{ lnlvt sfo{of]hgf k]z x'g'sf cltl/Qm To:tf]
shf{ k'g/tflnsLs/0f jf k'g/;+/rgf ubf{sf] lbg;Dd c;'n x'g afFsL Aofhsf] sDtLdf
kRrL; k|ltzt Aofh /sd c;'n pk/ ePsf] .
-@_ shf{ k'g/tflnsLs/0f jf k'g/;+/rgf ul/Psf :ki6 cfwf/x? k|To]s shf{ kmfOndf ;+nUg x'g'
kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 9
-#_ shf{ k'g/tflnsLs/0f jf k'g/;+/rgf ubf{ c;'n x'g afFsL AofhnfO{ k'FhLs/0f ug{ kfOg] 5}g .
-$_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfaf6 k|jfx ul/Psf shf{ dWo] sf]le8–!( af6 clt tyf dWod
k|efljt If]qdf k|bfg ul/Psf] shf{sf] xsdf C0fLsf] kl/of]hgf jf Joj;fodf k/]sf] k|efj
tyf ljQLo cj:yfsf] d"Nofªsg u/L C0fLsf] lnlvt sfo{of]hgf cg';f/ eljiodf pBf]u
Joj;fo ;~rfngdf cfO{ C0f r'Qmf x'g ;Sg]df a}s tyf ljQLo ;+:yf cfZj:t ePdf
;DalGwt C0fLsf] cg'/f]wdf Ps k6ssf] nflu C0fLn] a'emfpg'kg]{ Aofhsf] !) k|ltzt /sd
c;"n pk/ u/L b]xfosf zt{x?sf] cwLgdf /xL shf{sf] k'g/tflnsLs/0f /÷jf k'g/;+/rgf
ug{ ;lsg] 5 .
-!_ o:tf] k'g/tflnsLs/0f /÷jf k'g/;+/rgf @)&& k'; d;fGt leq ul/;Sg' kg]{5 .
-@_ o;/L k'g/tflnsLs/0f /÷jf k'g/;+/rgf ubf{ @)&^ k'; d;fGtdf ;lqmo shf{x?sf] nflu
Go"gtd % k|ltzt shf{ gf]S;fgL Joj:yf sfod u/L c;n ju{df juL{s/0f ug{ ;lsg]5 .
-#_ o;/L shf{ k'g/tflnsLs/0f /÷jf k'g/;+/rgf ul/Psf :ki6 cfwf/x? k|To]s shf{ kmfOndf
;+nUg x'g' kg]{5 .
-$_ :ki6 cfwf/ lagf k'g/tflnsLs/0f /÷jf k'g/;+/rgf ul/Psf] kfOPdf O=k|f= lgb]{zg g+= @÷)&^
sf] a'Fbf g+= ( sf] pka'Fbf $-s_ cg';f/ shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
-%_ JolQmut cfjfl;o 3/ shf{, ;jf/L ;fwg shf{ nufotsf JolQmut shf{ lng] u|fxsx?sf]
shf{ e'QmfgLsf] >f]t clt tyf dWod k|efljt If]qsf Aoj;fox? /x]sf] ePdf To:tf C0fLx?n]
lnPsf] shf{sf] xsdf ;d]t of] Joj:yf nfu' ug{ ;lsg] 5 .
t/,
-s_ a'emfpg'kg]{ Aofhsf] !) k|ltzt /sd a'emfpg g;s]sf] sf/0fn] @)&& k'; d;fGt;Dd
shf{ k'g/;+/rgf÷ k'g/tflnsLs/0f ug{ c;dy{ C0fLx?af6 dfly plNnlvt zt{x?sf] cwLgdf
/xL a'emfpg' kg]{ Aofhsf] % k|ltzt /sd c;"n pk/ u/L @)&* c;f/ d;fGtleq shf{sf]
k'g/;+/rgf÷k'g/tflnsLs/0f ug{ ;lsg] 5 .
-v_ a'Fbf -s_ adf]lhd @)&* c;f/ d;fGtleq k'g/;+/rgf÷ k'g/tflnsLs/0f ug{ c;dy{
sf]le8–!( af6 clt k|efljt ko{6g, rnlrq, kf6L{ Kofn];, ;fj{hlgs oftfoft tyf lzIff
If]qsf C0fLx?af6 dfly plNnlvt zt{x?sf] clwgdf /lx a'emfpg' kg]{ Aofhsf] % k|ltzt
/sd c;"n pk/ u/L @)&* k'; d;fGtleq shf{sf] k'g/;+/rgf÷k'g/tflnsLs/0f ug{ ;lsg]
5.
-^_ pka'Fbf -!_ / -$_ adf]lhd juL{s/0f ul/Psf shf{x?sf] ljj/0f 5'§} tof/ ug'{ kg]{5 .
k|i6Ls/0fM
*o; k|of]hgsf] nflu æk'g/tflnsLs/0fÆ eGgfn] u|fxsn] lnPsf] shf{÷;'ljwfsf] e'QmfgL ug]{
cjlw÷;do a9fpg] k|lqmofnfO{ ;Demg' k5{ .
*æk'g/;+/rgfÆ eGgfn] shf{÷;'ljwfsf] k|s[lt jf zt{df kl/jt{g ug]{, aGb]hx? yk36 ug]{ jf ;do
;Ldfdf x]/km]/ ug]{ k|lqmofnfO{ ;Demg' k5{ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 10
(=
shf{ gf]S;fgL jfkt sfod ug'{ kg]{ Joj:yf
-!_ o; lgb]{zg adf]lhd juL{s/0f ul/Psf shf{ tyf laN; vl/bsf] nflu aSof}tf ;fFjf /sdsf]
cfwf/df b]xfo adf]lhd shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 M–
shf{ juL{s/0f
Go"gtd shf{ gf]S;fgL Joj:yf
-s_
c;n
! k|ltzt
-v_
;'Id lgu/fgL
% k|ltzt
-u_
sd;n
@% k|ltzt
-3_
z+sf:kb
%) k|ltzt
-ª_
v/fa
!)) k|ltzt
t/, sf]le8 !( dxfdf/Lsf] sf/0fn] a}+lsª ;DklQsf] u'0f:t/df k/]sf] k|efjnfO{
b[li6ut u/L ;du| ljQLo :yfloTj k|aw{g ug{ c;n au{df juL{s/0f ePsf
shf{sf] xsdf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cf=a= @)&&÷&* sf]
jflif{s ljQLo ljj/0f tof/ ubf{b]lv ;fwf/0f shf{ gf]S;fgL Joj:yf ! k|ltztsf]
cltl/Qm )=# k|ltzt yk u/L s'n !=# k|ltzt shf{ gf]S;fgL Joj:yf sfod
ug'{ kg]{5 .
-@_
-#_
Ps jif{ eGbf a9L u|]; cjlw ePsf phf{ nufotsf k"jf{wf/ lgdf{0f;Fu ;DalGwt kl/of]hgfx?df
k|jflxt c;n shf{x?sf] u|]; cjlw;Dd k|To]s jif{ ;dfg'kflts ?kdf shf{ gf]S;fgL Joj:yf u/L
clGtd jif{ ! k|ltzt ;fdfGo shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg] 5 .
pbfx/0fsf] nflu , s'g} shf{sf] u|]; cjlw $ jif{ /x]5 eg] To:tf] shf{sf] nflu klxnf] jif{ )=@%
k|ltzt, bf];|f] jif{ )=%) k|ltzt , t]>f] jif{ )=&% k|ltzt / rf}yf] jif{b]lv ! k|ltzt ;fwf/0f
shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg] 5 .
/]zd, h'6, skf; nufotsf s[lif v]tL / Joj;flos ?kdf ul/g] cfFk, ;'Gtnf, h'gf/, df};d,
lsjL, 8«ofug k|m'6, sfutL, lnrL, Pef]sf8f] h:tf kmnk"mn v]tLsf nflu k|bfg ul/Psf] shf{df
klxnf] jif{ )=@ k|ltzt, bf];|f] jif{ )=^ k|ltzt / t]>f] jif{b]lv ! k|ltzt ;fwf/0f shf{ gf]S;fgL
Joj:yf sfod ug{ ;lsg]5 .
-$_ k'g/;+/rgf jf k'g/tflnsLs/0f u/]sf] shf{sf] xsdf ;f] jfkt b]xfo adf]lhd shf{ gf]S;fgL
Joj:yf sfod ug'{ kg]{5 M
-s_ k'g/;+/rgf jf k'g/tflnsLs/0f ug]{ ;dodf c;n ju{df juL{s/0f e}/x]sf shf{nfO{
k'g/;+/rgf jf k'g/tflnsLs/0f ubf{ Go"gtd !@=% k|ltzt shf{ gf]S;fgL Joj:yf ug'{
kg]{5 . sd;n, z+sf:kb tyf v/fa ju{df juL{s/0f e};s]sf shf{x?nfO{ k'g/;+/rgf jf
k'g/tflnsLs/0f ubf{ k"j{jt\ sfod ul/Psf] shf{ gf]S;fgL Joj:yfdf nuftf/ b'O{jif{;Dd
lgoldt ePsf] cj:yfdf afx]s s'g} ;dfof]hg ug{ kfOg] 5}g .
ls:tfjGbL jf ;d dfl;s ls:tf (Equal Monthly Installment, EMI) df k|bfg ul/Psf
shf{sf] xsdf shf{sf] ;fFjf tyf Aofh lgoldt /x]sf] cj:yfdf b]xfosf] To:tf] shf{sf]
nflu k'g/;+/rgf jf k'g/tflnsLs/0f ;/x yk shf{ gf]S;fgL Joj:yf sfod ug{' kg]{5}g .
-c_ shf{sf] ls:tf clu|d e'StfgL ePsf] -Prepayment_ sf/0fn] ls:tfjGbLsf] /sd Pjd\
ls:tf ;+Vof sd ePdf .
-cf_ kl/jt{gzLn Aofhb/ ePsf shf{sf] Aofhb/ kl/jt{g ePsf] sf/0faf6 shf{sf]
;dofjlw tyf ls:tf /sd kl/jt{g ePdf . o; k|;Fudf Aofhb/ a9]/ shf{sf]
;dofjlw tyf ls:tf ;+Vof ylkg uPdf shf{ :jLs[t ug]{ ;dodf lgwf{/0f ul/Psf
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 11
ls:tf /sd 36fpg kfOg] 5}g . To:t}, Aofhb/ sd eO{ shf{sf] ;dofjlw tyf
ls:tf ;+Vof 36\g uPdf klg shf{ :jLs[t ug]{ a]nfdf lgwf{l/t ls:tf /sd 36fpg
kfOg] 5}g .
-v_ k'g/;+/rgf jf k'g/tflnsLs/0f ul/Psf shf{sf] ;fFjf ls:tf tyf Aofhsf] e'QmfgL nuftf/
b'O{ jif{;Dd lgoldt ePsf] cj:yfdf To:tf shf{nfO{ c;n shf{df kl/0ft ug{ ;lsg] 5 .
-u_ a}+s tyf ljQLo ;+:yfaf6 shf{ k|jfx ePsf kl/of]hgfsf] Aofhdf j[l4, pTkfbg Ifdtf
(Production Capacity) lj:tf/ eO{ nufgLdf x'g] j[l4 jf cGo nfutdf a[l4 h:tf sf/0fn]
z'?df tf]lsPsf] shf{ e'QmfgL ug]{ cjlw (Repayment Schedule) df shf{ r'Qmf ug{ ;Sg]
l:ylt g/x]sf C0fLdWo] /fli6«o k|fyldstfdf /x]sf xfO{8«f]kfj/, s]jnsf/, l;d]G6, tf/] xf]6n
jf cGo k"jf{wf/ lgdf{0f ;DaGwL kl/of]hgfx?nfO{ b]xfosf zt{ k'/f u/L
k'g/tflnsLs/0f÷k'g/;+/rgf u/]sf] cj:yfdf ! k|ltzt dfq shf{ gf]S;fgL Joj:yf sfod
ug{ ;lsg] 5 . o;/L k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf shf{nfO{ c;n shf{sf] ?kdf
juL{s/0f ug{ ;lsg] 5 .
t/, cfly{s jif{ @)&&÷&* b]vL pko'Q
{ m adf]lhd k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf
shf{x?df shf{ gf]S;fgL Joj:yf !=# k|ltzt sfod ug'{kg]{5 .
-c_ kl/of]hgf lgliqmo geO{ ;~rfng d} /x]sf] jf ;~rfng z'? x'g] qmddf /x]sf] x'g'kg]{,
/
-cf_ z'?df shf{ k|jfx ubf{ lgwf{/0f ul/Psf] u|]; -Moratorium_ cjlw eGbf kl5sf]
cjlwdf kfs]sf] Aofh k'FhLs[t u/L cfDbfgL afWg gkfOg] .
-3_ a}+s tyf ljQLo ;+:yfn] s'v'/fkfng Joj;fosf nflu k|jfx u/]sf] shf{ a8{ˆn' /f]usf
sf/0f ;fljssf] e'QmfgL tflnsf jf zt{ adf]lhd r'Qmf ug{ g;Sg] eO{ shf{ k'g/;+/rgf jf
k'g/tflnsLs/0f ug'{ k/]df Ps k6snfO{ C0fLsf] C0f ltg]{ lnlvt of]hgf, lwtf] ;'/If0fsf]
kof{Kttf / eljiodf C0f ltg{ ;Sg] Ifdtfsf cfwf/df k'g;+/rgf jf k'g/tflnsLs/0f
u/]sf] cj:yfdf ! k|ltzt dfq shf{ gf]S;fgL Joj:yf sfod ug{ ;Sg] u/L
k'g/tflnsLs/0f÷k'g/;+/rgf ug{ ;lsg] 5 . o;/L k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf
shf{x?nfO{ c;n shf{sf] ?kdf juL{s/0f ug{ ;lsg] 5 .
-ª_ ;]o/sf] lwtf]df k|bfg u/]sf] shf{nfO{ k'g/;+/rgf jf k'g/tflnsLs/0f ug{ kfOg] 5}g .
-r_ g]kfn ;/sf/n] g]kfn /fhkqdf k|sflzt ?U0f pBf]usf] k'g:yf{kgf tyf pko'Qm lgsf;sf]
nflu o; a}+sn] hf/L u/]sf] ?U0f pBf]usf ;DaGwdf ljQLo If]qaf6 x'g;Sg] ;'ljwf ;DaGwL
sfo{lalw, @)&) -sfo{ljlw –@=!_ adf]lhd x'g] u/L shf{ k'g/tflnsLs/0f jf k'g/;+/rgf
ubf{ Go"gtd kRrL; k|ltzt shf{ gf]S;fgL Joj:yf ug'{ kg]{5 .
-%_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] k|jfx u/]sf] shf{ lgIf]k tyf shf{ ;'/If0f sf]ifaf6
;'/If0f u/fPsf] jf aLdf u/fPsf] cj:yfdf To:tf] ;'/If0f u/]sf] shf{sf] nflu ug'{ kg]{ shf{
gf]S;fgL Joj:yf (Loan Loss Provision_ df &% k|ltzt 5'6 lbO{ afFsL @% k|ltzt dfq Joj:yf
u/] k'Ug] 5 .
-^_ JolQmut÷;+:yfut hdfgLdf shf{ k|bfg ubf{ C0fLsf] JolQmut hdfgL /sd a/fa/sf] cGo
s;}sf] bfjL gnfUg] ;DklQsf] ljj/0f clgjfo{ ?kdf lng' kg]{5 . JolQmut÷;+:yfut hdfgLdf
dfq} k|jflxt shf{nfO{ klg pk/f]Qmfg';f/ juL{s/0f u/L c;n, ;'Id lgu/fgL, sd;n / z+sf:kb
shf{df kg]{ eP ;f] ju{df tf]lsPsf] k|ltztsf] cltl/Qm @) k|ltzt yk u/L shf{ gf]S;fgL
Joj:yf sfod ug'{ kg]{5 . cGo rn, crn ;DklQ tyf kl/of]hgf lwtf]n] gvfDg] eO{ yk ;'/If0f
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 12
-&_
jfkt JolQmut÷;+:yfut hdfgt ;d]t lnO{ shf{ k|jfx u/]sf] cj:yfdf ;'/If0fn] gvfd]sf]
shf{df ;d]t cltl/Qm @) k|ltzt shf{ gf]S;fgL Joj:yf ug'{kg]{5 .
t/, JolQmut÷;+:yfut hdfgLdf k|jfx ePsf b]xfosf shf{df yk shf{ gf]S;fgL Joj:yf sfod
ug{ clgjfo{ x'g] 5}gM
-s_ qm]l86 sf8{ shf{ .
-v_ O=k|f= lgb]{zg g+= # sf] a'Fbf g+= # sf] v08 -v_ df plNnlvt ;+:yfnfO{ k|bfg u/]sf] shf{ .
-u_ a}+s tyf ljQLo ;+:yfn] JolQmut hdfgLdf k|jfx eO/x]sf] lzIff shf{, kl/of]hgf lwtf]df
k|jfx ePsf] shf{ tyf n3' ljQLo ;+:yf Pjd\ ;xsf/L ;+:yfnfO{ ljkGg ju{ shf{ cGtu{t
nufgL u/]sf] shf{df pka'Fbf -%_ adf]lhd tf]lsPsf] shf{ gf]S;fgL Joj:yfdf cltl/Qm @)
k|ltzt yk shf{ gf]S;fgL Joj:yf ug'{ kg]{5}g .
-3_ k|fljlws tyf Jofj;flos tfnLd k|bfg ug]{ ;+:yfnfO{ k|jfx x'g] ? @% nfv ;Ddsf]
shf{ .
-ª_ b]xfosf zt{ kfngf x'g] u/L k|jfx ePsf] ? !% nfv;Ddsf] JolQmut shf{ .
-c_ Ohfhtkqk|fKt ;+:yfsf] shf{ gLltdf o; lsl;dsf shf{ k|jfx, cg'udg tyf c;'nL
;DaGwdf :ki6 pNn]v u/]sf] x'g'kg]{ .
-cf_ o; lsl;dsf shf{ k|jfxsf nflu Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltaf6 5'6\6}
k|f]8S6 k]k/ :jLs[t u/fO{ nfu" u/]sf] x'g' kg]{ / shf{ k|jfx ubf{ k|f]8S6 k]k/ k"0f{
kfngf u/]sf] x'g'kg]{ .
-O_ C0fLsf] cfDbfgLsf] ;|f]tn] shf{ e'QmfgL ug{ ;Sg] :ki6 cfwf/ x'g'kg]{ . To:tf]
cfDbfgLsf] ;|f]t C0fLsf] a}+s tyf ljQLo ;+:yfdf /x]sf] vftfaf6 osLg u/]sf] x'g'kg]{ .
;fy}, C0fLn] clgjfo{?kdf :yfoL n]vf gDa/ (PAN) lnPsf] x'g'kg]{ .
-O{_ ;d dfl;s ls:tf -Equal Monthly Installment_ df shf{ e'QmfgL x'g] u/L e'QmfgL
tflnsf to x'g'kg]{ . o:tf]] shf{sf] clwstd ;dofjlw % jif{;Dd dfq x'g]5 . t/,
Ohfhtkqk|fKt ;+:yfn] rfx]df ?= !% nfvsf] ;Ldfleq /xL a9Ldf ?=% nfv;Ddsf]
Revolving k|s[ltsf] shf{ k|bfg ug{ ;Sg]] 5g\ .
-p_ sf]le8–!( jf6 k|efljt ljleGg k]zfdf ;+nUg k]zfut Joj;foLx?nfO{ k|bfg ul/g]
shf{ .
-pm_ o:tf] shf{ s'n shf{sf] % k|ltzteGbf a9L k|jfx ug{ gkfO{g] .
-r_ kfFr s/f]8;Ddsf kl/of]hgf lwtf]df k|jfx ePsf shf{ .
-5_ v08 -s_ / -ª_ adf]lhdsf shf{ () lbg eGbf a9L cjlwn] efsf gf3]df v/fa ju{df
juL{s/0f u/L zt k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{kg]{ .
-h_ o:tf shf{sf] ljj/0f 5'§} tof/ ug'{kg]{ 5 .
Ohfhtkqk|fKt ;+:yfn] b]xfosf] cj:yfdf afx]s t];|f] kIfsf] lwtf]df dfq} k|jflxt shf{nfO{ o;
lgb]{zg adf]lhd juL{s/0f u/L c;n, sd;n / z+sf:kb shf{df kg]{ eP ;f] ju{df tf]lsPsf]
k|ltztsf] cltl/Qm @) k|ltzt yk shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 . C0fLsf] cGo
;DklQsf] ;'/If0fn] gvfDg] eO{ yk ;'/If0f jfkt t];|f] kIfsf] lwtf] ;d]t lnO{ shf{ k|jfx u/]sf]
cj:yfdf C0fLsf] cGo ;DklQsf]] ;'/If0fn] gvfd]sf] hlt shf{df dfly pNn]v eP adf]lhd yk
shf{ gf]S;fgL Joj:yf ug'{ kg]{5 . o:tf shf{sf] 5'§} ljj/0f tof/ ug'{ kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 13
-c_ C0fL JolQm ePdf lghsf] Psf3/ kl/jf/sf ;b:osf] gfddf ePsf] lwtf] .
-cf_ C0fL kmd{ ePdf ;f] kmd{sf] k|f]k|fO6/, ;fem]bf/ jf lghsf] Psf3/ kl/jf/sf ;b:osf]
gfddf ePsf] lwtf] .
-O_ hUuf PsLs/0f jf s/f/dfkm{t Jofj;flos s[lif, pBf]u / cGo Joj:ffo ;~rfng ug{
;Demf}tf cg';f/sf] lnh ;DklQsf] ;'/If0fdf k|bfg ul/Psf] shf{ .
t/, ldlt @)^(÷)#÷@( eGbf cl3 k|jflxt cfjlws shf{sf] xsdf clGtd ls:tf e'QmfgL
cjlw;Dd o:tf] yk shf{ gf]S;fgL Joj:yf ug{ afWosf/L x'g] 5}g .
k|i6Ls/0f M o; k|of]hgsf] nflu cGo ;DklQ eGgfn] rn crn ;DklQ / kl/of]hgfsf]
;'/If0f ;Demg'kb{5 .
-*_ Ohfhtkqk|fKt ;+:yfn] rfx]df dflyNnf] ju{sf] shf{ ;fk6nfO{ tNnf] ju{df juL{s/0f ug{ s'g}
aGb]h nufOPsf] 5}g. pbfx/0fsf nflu sd;n shf{nfO{ z+sf:kb jf v/fa shf{df /
z+sf:kbnfO{ v/fa shf{df juL{s/0f ug{ kfOg] 5 .
-(_ Ohfhtkqk|fKt ;+:yfn] cfˆgf] shf{sf] l:ylt x]/L o; lgb]{zgdf tf]lsPsf] Go"gtd shf{ gf]S;fgL
Joj:yfsf] cltl/Qm yk shf{ gf]S;fgL Joj:yf sfod ug{ rfx]df To;/L yk shf{ gf]S;fgL
ul/Psf shf{ vftfx? :ki6 v'nfpg' kg]{5 .
-!)_ shf{÷;fk6 eGgfn] laN; vl/b tyf l8:sfp06 ;d]tnfO{ ;Demg' kg]{5 .
k|i6Ls/0f M ;lqmo shf{sf] nflu ul/Psf] shf{ gf]S;fgL Joj:yfnfO{ æ;fdfGo shf{ gf]S;fgL Joj:yf
(General Loan Loss Provision)Æ / lgliqmo shf{sf] nflu ul/Psf]
gf]S;fgL Joj:yf (Specific Loan Loss Provision)Æ sf] ?kdf lnOg]]
shf{ gf]S;fgL Joj:yfnfO{ æljz]if shf{
5.
!)= shf{ gf]S;fgL Joj:yfnfO{ ;dfof]hg ug{ kfpg] cj:yfM shf{ gf]S;fgL Joj:yfnfO{ b]xfosf] cj:yfdf
afx]s ;dfof]hg ug{ kfOg] 5}g M–
-s_ shf{ ckn]vg ePdf,
-v_ shf{sf] e'QmfgL ls:tfjGbL jf cf+lzs ?kdf ePdf shf{ juL{s/0f cg'?ksf] shf{ gf]S;fgL Joj:yf
sfod ubf{ e'QmfgL ePsf] xb;Ddsf] shf{ jfkt ul/Psf] shf{ gf]S;fgL Joj:yf,
-u_ k'g/;+/rgf jf k'g/tflnsLs/0f ul/Psf shf{sf] ;fFjf tyf Aofhsf] e'QmfgL nuftf/ b'O{ jif{;Dd
lgoldt ePdf /
-3_ shf{ r'Qmf ePdf .
-ª_ ;'kl/j]If0fsf] qmddf b]lvPsf s}lkmotx? Ohfhtkq k|fKt ;+:yfn] ;'wf/ u/]sf] cj:yfdf ljefu
ljZj:t ePdf .
!!= u}/ a}+lsË ;DklQ ;sf/, gf]S;fgL Joj:yf / lnnfd laqmL ;DaGwdf
-!_ Ohfhtkqk|fKt ;+:yfn] s'g} shf{ c;'nL gePdf ;'/If0fdf /x]sf] lwtf] a]rlavg u/L afFsL ;fFjf /
Aofh p7fpg ;Sg]5 . ;+:yfn] shf{ c;'n ug]{ l;nl;nfdf lwtf] lnnfdL ubf{ lnnfd laqmL
gePdf cfkm}n] ;sf/ ug{' kg]{]5 . ;sf/ ubf{ lwtf]sf] k|rlnt ahf/ d"No jf lwtf] ;sf/ ug{
cl3Nnf] lbg;Ddsf] ;Dk"0f{ n]gf /sd dWo] h'g sd x'G5 ;f]xL d"Nodf d"NofÍg ug'{ kg]{5 . olb
lwtf]sf] ahf/ d"No shf{sf] n]gf /sd eGbf sd ePdf sd ePhlt /sd ;f]xL cfly{s jif{df
gfkmf÷gf]S;fg lx;fjdf vr{ n]Vg] Joxf]/f n]vf gLltdf pNn]v ug'{ kg]{5 .
t/, o;/L d"NofÍg ubf{ To:tf] u}/ a}+lsË ;DklQ jfktsf] /sd ;Dk"0f{ ?kdf lx;fa ldnfg
geP;Dd n]gf /sddWo]sf] Aofh /sdnfO{ gfkmf÷gf]S;fg lx;fadf cfDbfgL hgfpg kfOg] 5}g /
To:tf] /sdnfO{ u}/ a}+lsË ;DklQ jfktsf] gf]S;fgL Joj:yfdf ;fg'{ kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 14
-@_
-#_
-$_
!@= shf{
-!_
-@_
-#_
Ohfhtkqk|fKt ;+:yfn] ;sf/ u/]sf] u}/ a}+lsË ;DklQdf ;sf/ u/]s} ldltb]lv zt k|ltzt
gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
u}/ a}+lsË ;DklQ laqmL ePsf] cj:yfdf To:tf] ;DklQsf nflu l;h{gf ul/Psf] gf]S;fgL
Joj:yfsf] cfjZos lx;fjldnfg ug{' kg]{5 .
Ohfhtkqk|fKt ;+:yfn] lwtf] ;'/If0fnfO{ u}/ a}+ls+Ë ;DklQsf] ?kdf ;sf/ ubf{ tyf ;sf/ u/]sf] u}/
a}+ls+Ë ;DklQ lnnfd laqmL ug]{ ;DaGwdf b]xfo adf]lhd ug'{ kg]{5 M
-s_ ?= !) nfv eGbf a9L shf{ /sd aSof}tf /x]sf] u|fxssf] ;'/If0f ;DklQnfO{ u}/ a}+lsË
;DklQsf] ?kdf ;sf/ ubf{ ;DalGwt kIfnfO{ clgjfo{?kdf sfnf];"rLdf ;dfj]z ug'{ kg]{5 .
t/, ?= !) nfv;Ddsf] shf{sf] xsdf ;DalGwt a}+s jf ljQLo ;+:yfn] g} lg0f{o u/L
sfnf];"rLdf ;dfj]z ug{ ;Sg]5 .
-v_ cfˆgf] ;+:yfsf] gfddf /x]sf] u}/ a}+lsª ;DklQsf] lnnfd ug'{k"j{ :jtGq d"NofÍgstf{af6
oyfy{k/s d"NofÍg u/fpg' kg]{5 .
-u_ lwtf] ;'/If0f÷u}/ a}+ls+Ë ;DklQ lnnfd ;DaGwdf Ohfhtkqk|fKt ;+:yfn] kf/bzL{ / :ki6
Joj:yf u/L a}+s tyf ljQLo ;+:yfsf] lxt ;+/If0f x'g] u/L laqmL ug'{ kg]{5 .
-3_ o;/L u}/ a}+lsª ;DklQ ;sf/ u/L ln+bf lnnfd x'g g;s]sf] ;'/If0f jfkt /flvPsf] ;Dk"0f{
;DklQnfO{ g} lng' kg]{5, cf+lzs ?kdf dfq lng kfOg] 5}g .
-ª_ o;/L ;sf/ u/L lnPsf] ;DklQnfO{ oyf;Dej l56f] laqmL ug'{ kg]{5 . Ohfhtkqk|fKt ;+:yfsf]
cfˆg} k|of]hgnfO{ cfjZos ePdf ;f] sf] pkof]usf nflu ;~rfns ;ldltaf6 :jLs[t u/fO{
o; a}+snfO{ ;d]t hfgsf/L u/fpg' kg]{5 .
-r_ u}/ a}+lsª ;DklQsf] ?kdf a}+s÷ljQLo ;+:yfn] ;sf/ u/]sf] ;DklQ lwtf] ;'/If0f wgL -u}/
a}+lsª ;DklQdf cfpg' cl3sf] wgL_ nfO{ lkmtf{ ubf{ u}/ a}+lsª ;DklQ n]vfª\sg ubf{sf]
d"No jf lkmtf{ ubf{sf] ;dodf /x]sf] aSof}tf /sd -;fFjf / Aofhsf] hf]8_ dWo] h'g a9L
x'G5 ;f] /sddf g36\g] u/L ;DalGwt ;+:yf / ;DalGwt ;'/If0f wgLaLrsf] cfk;L
jftf{åf/f ;DalGwt ;'/If0f wgLnfO{ dfq lwtf]÷;'/If0f lkmtf{ ug{ eg] of] lgb]{zgn] afwf
k'¥ofPsf] dflgg] 5}g .
ckn]vg ;DaGwL ljlgod agfpFbf cjnDag ug'{ kg]{ dfu{bz{g ;DaGwdf
Ohfhtkqk|fKt ;+:yfn] s] s:tf shf{ c;'n x'g g;Sg] x'g\ lgwf{/0f ug]{ cfwf/ tof/ u/L To:tf] shf{
ckn]vg ug]{ af/] cf–cfˆgf] ;~rfns ;ldltaf6 ljlgod th'{df u/L o; a}+saf6 :jLs[lt lnO{ nfu"
ug'{ kg]{5 .
Ohfhtkqk|fKt ;+:yfx?n] b]xfosf k|lqmofx? k'/f u/L shf{ ckn]vg ug{ ;Sg]5g\ .
-s_ shf{ v/fa au{df k/L !)) k|ltzt shf{ gf]S;fgL Joj:yf eO{ ;s]sf] x'g'kg]{ .
-v_ shf{ c;"nLsf] nflu k|rlnt P]g tyf gLlt adf]lhd lwtf] ;'/If0fsf] lnnfd laqmLsf]
k|lqmof ;DkGg u/]sf] x'g'kg]{ .
-u_ shf{sf] lwtf] ;'/If0f lnnfd laqmL x'g g;s]sf] cj:yfdf clgjfo{ ?kdf lwtf] ;sf/ u/]sf]
x'g'kg]{ .
C0fL / C0f;Fu ;DalGwt kIfx?nfO{ o; a}+ssf] lgb]{zg adf]lhd shf{ ;"rgf s]Gb| ln= sf]
sfnf];"rLdf ;dfj]z ul/;s]sf] x'g' kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 15
t/, pka'Fbf -!_ adf]lhd tof/ u/]sf] sfo{ljlwsf] Joj:yf cGtu{t x'g] u/L ?= %) xhf/ eGbf
sd /sdsf] shf{ ckn]vg ubf{ pka'Fbf -@_ / of] Joj:yf clgjfo{ x'g] 5}g .
-$_ ckn]vg ul/Psf] shf{sf] xsdf To:tf] shf{ :jLs[t x'Fbf s'g tx jf s;sf] lg0f{oaf6 :jLs[t ePsf]
xf] < / To:tf] shf{sf] ;'/If0f afkt /flvPsf] lwtf]sf] d"NofÍg s;/L ul/Psf] xf] < ;fy}, To:tf] shf{
c;'nLsf] nflu s] s:tf] k|of;x? ul/of] < o;/L ckn]vgdf hfg'kgf{sf] cf}lrTotf cflb af/]
clen]vdf hgfpg' kg]{5 .
-%_ ckn]vg ul/Psf shf{sf] c;'nLsf nflu Pp6f 5'§} shf{ c;'nL OsfOsf] :yfkgf u/L To:tf]
shf{x?sf] c;'nLsf nflu ;DalGwt ;+:yfn] lg/Gt/ k|of; hf/L /fVg' kg]{5 .
-^_ ckn]vg u/]sf shf{x?sf] cBfjlws ljj/0f 5'§} /lhi6/ v8f u/L /fVg' kg]{5 .
-&_ rfn' jif{df ckn]vg ul/Psf shf{x?sf] ljj/0f -dfly pka'Fbf g+= $ df plNnlvt a'Fbfx? ;dfj]z
u/L_ jflif{s k|ltj]bgdf clgjfo{ ?kn] pNn]v ug'{ kg]{5 .
-*_ shf{ ckn]vg ;DaGwdf sfg'gdf :ki6?kdf Joj:yf gu/L :ki6 dfu{lgb]{zg jf lgb]{lzsf
;d]tsf] cefjdf ldgfxf tyf ckn]vg sfo{ ubf{ lg0f{ostf{dfly cToflws clwsf/ /xg hfg]
;DefJotfnfO{ x[bo+ud u/L ljj]sflwsf/ k|of]u x'g glbg C0f /sd ldgfxf jf ckn]vgaf6
eljiodf kg{ ;Sg] k|efj ;d]tnfO{ dWogh/ /fvL ;f] ;DaGwdf :ki6 tyf kf/bzL{ gLltut
Joj:yf ug'{ kg]{5 .
-(_ ckn]vg ul/Psf shf{x?sf] ljj/0f cfly{s jif{ ;dfKt ePsf] ldltn] !% lbgleq ;DalGwt
;'kl/j]If0f laefu / shf{ ;"rgf s]Gb| ln= df k7fpg' kg]{5 .
!#= ;Ddflgt >L ;jf{]Rr cbfntsf] lg0f{o sfof{Gjog ;DaGwdfM
-s_ a}+s tyf ljQLo ;+:yfx?n] lng] h]yf hdfgt Pj+ lnnfd ;DaGwdf ;Ddflgt >L ;jf{]Rr
cbfntaf6 ldlt @)&@÷)(÷!^ df ePsf] km};nfaf6 ;a} a}+s tyf ljQLo ;+:yfx?sf gfddf
b]xfo adf]lhdsf lgb]{zgx? tTsfn sfof{Gjog ug{ cfb]z ePsf] x'Fbf ;f] lgb]{zg sfof{Gjog ug{
of] lgb]{zg hf/L ul/Psf] 5 M
!= lwtf] ;'/If0f jfkt hdfgL lbg] hdfgtstf{n] C0fLn] lng] slt C0f /sdsf] xsdf
hdfgtsf] sfuh u/]sf] xf] ;f] hdfgtsf] c+ssf] ;Ldf tf]sL ;f]xL ;Ldf xbdf ;Lldt /xL
hdfgtstf{sf] bfloTj :ki6 x'g] u/L hdfgtstf{sf] 5'§} sfuh u/fpg] .
@= C0fL tyf a}+s aLr jf hdfgLstf{ / a}+saLr C0f tyf hdfgL ;DaGwdf ul/Psf
lnvtx?df n]lvPsf a]xf]/f Pj+ zt{x? ;xh ?kdf k9\g ;lsg] 9fFrfdf tof/ ug]{ u/fpg] .
#= hdfgtstf{n] sa'n u/]sf] eGbf a9L c+ssf] bfloTj Joxf]g'{ kg]{ u/L k|ToIf jf k/f]If ?kdf
sfuh gu/fpg] .
$= hdfgtstf{n] sa'n u/]sf] bfloTj adf]lhdsf] /sd ;j{k|yd ;DalGwt C0fLaf6 g} c;'n
pk/ ug]{, ;DalGwt C0fLaf6 c;'n pk/ x'g g;s]df hdfgtstf{n] sa'n u/]sf] ;Ldf
xb;Ddsf] /sd lgh hdfgtstf{n] lbPsf] ;'/If0f lwtf]af6 sfg'g adf]lhd lnnfd u/L
c;'n ug{ ;lsg] egL hdfgtsf] zt{gfdfdf pNn]v ug]{ .
%= hdfgtstf{n] b]vfPsf] ;DklQ lwtf] ;'/If0fsf] ?kdf :jLsf/ ug'{k"j{ sfg'gL k|lqmof k"/f u/L
sRrf ;DklQ xf] jf kSsf xf], To;sf] d"No s] slt kg]{ xf], oyfy{ d"No v'Ng] u/L d"NofÍg
ug'{ kg]{ .
^= hdfgL lbg]n] sa'n u/]sf] /sd afx]s C0fLsf cGo bfloTj ;DaGwdf hdfgL x'g]sf]
;DklQaf6 c;"n pk/ gug]{ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 16
&= hdfgtstf{n] sa'n u/]sf] bfloTjsf] /sd ;DalGwt C0fLaf6 c;'n pk/ x'g g;s]df dfq
hdfgtstf{n] lbPsf] ;'/If0faf6 c;'nLsf] k|lqmof cufl8 a9fpg] .
*= hdfgtstf{n] sa'n u/]sf] hdfgtsf] /sd h'g;'s} ;dodf bflvnf ug{ NofPdf a'lemlnO{
hdfgt ;'/If0fdf /fv]sf] ;DklQ km's'jf ul/lbg] .
(= C0fLn] lnPsf] C0f jfkt hdfgtsf] c+ssf] /sd hdfgtstf{n] lbPsf] lwtf] ;'/If0faf6
c;'n pk/ ug'{kg]{ ePdf To:tf] ;DklQsf] d"No lgwf{/0f ubf{ :yfgLo JolQmx?af6 u/fPsf]
k~r]sLt]{ d"NofÍg, k|fljlwssf] d"NofÍg, k|rlnt ahf/ d"No, dfnkf]t sfof{noaf6 lgwf{l/t
d"No, lwtf] ;'/If0f :jLsf/ ubf{ lgwf{l/t d"No ;d]tnfO{ dWogh/ u/L d"No lgwf{/0f ug]{
u/fpg] u/L dfkb08 agfO{ nfu" ug]{ .
!)= jf:tljs / :ki6 cfwf/ tyf sf/0f j]u/ lwtf]sf] cjd"NoflÍt u/L d"No sfod gug]{ .
!!= hdfgtstf{n] lwtf] ;'/If0fdf lbPsf] ;DklQ lnnfd ug'{kg]{ ePdf ;f] k"j{ hdfgtstf{nfO{
lghn] :jLsf/ u/]sf] c+s xbsf] /sd bflvnf ug{sf] nflu ;do ls6fg u/L ;"rgf lbg] .
!@= hdfgtstf{n] tf]lsPsf] ;"rgfsf] ;do ;Ldfleq hdfgtkqdf cfkm"n] d~h'/ u/]sf] /sd
bflvnf ug{ gNofPdf lwtf] ;'/If0fsf] ;DklQ lnnfdsf] ;"rgf k|sflzt u/L hdfgtstf{nfO{
;d]t ;f]sf] ;"rgf k|bfg ug]{ .
!#= a}+sn] hdfgt ;'/If0fdf /x]sf] ;DklQ lnnfd ubf{ ckgfpg' kg]{ k|lqmof tyf sfo{ljlwsf
;DaGwdf 5'§} lgodfjnL jf sfo{ljlw jf lgb]{lzsf tof/ u/L clgjfo{ ?kdf nfu" ug]{ .
!$= hdfgt ;'/If0fsf] ;DklQ lnnfd ldlteGbf cufl8 jf lnnfd kZrft\ lglZrt ;do
;Ldfleq hdfgtkqsf] bfloTj adf]lhdsf] /sd bflvnf ug{ NofPdf a'lemlnO{ lwtf] km's'jf
u/L lbg] .
-v_ ;Ddflgt >L ;jf{]Rr cbfntsf] ldlt @)&#÷)&÷)* df ePsf] km};nfaf6 b]xfo adf]lhdsf]
lgb]{zgx? ;a} a}+s tyf ljQLo ;+:yfx?n] sfof{Gjog ug]{ Joj:yf ldnfpg o; a}+snfO{ cfb]z
ePsf] x'Fbf ;f] lgb]{zg sfof{Gjog ug{ of] lgb]{zg hf/L ul/Psf] 5 M
!_ shf{ lng] qmddf g} C0fLsf] ;DklQsf] ;xL d"NofÍg x'g] jftfj/0fsf] ;'lglZrttf ug]{ .
@_ lwtf] /x]sf] ;DklQ lnnfd ubf{sf] avtsf] k|rlnt ahf/ df]n cg';f/ lnnfd laqmL tyf
;sf/ ug]{ u/fpg] u/L Joj:yf ug]{ .
#_ k|To]s C0fLn] 7uL ug]{ lgotjz g} shf{ lnPsf] /sd ga'emfPsf] xf] eGg] dfGotf shf{
k|bfos ;+:yfn] /fVg' pko'Qm gx'g] x'gfn] C0fL / lghsf kl/jf/k|lt ;Ddfg / ;xfg'e"lt
/fvL Gofof]lrt tj/n] shf{ c;'n ug]{ k|lqmof yfNg pko'Qm x'g] x'Fbf ;f] sf] ;'lglZrttf
x'g] u/L Joj:yf ldnfpg] .
$_ shf{ ln+bfsf avt ul/Psf] jfrf ljk/Lt af/Daf/ Jofhb/df a[l4 gug]{ gu/fpg] .
%_ C0f c;'nL k|lqmof k|f/De ePkl5 C0fLsf] kl/jf/;Fu ;DalGwt cGo ;b:ox?sf] ;fdflhs
k|lti7f, OHht, ;Ddfgdf k|lts"n k|efj gkg]{ u/L cfjZos Joj:yf ldnfpg] .
!$= Credit Sale /Purchase/Re-purchase tyf Takeover ;DaGwL Joj:yf
!= o; a}+sn] tf]s]sf] k'FhLsf]if kof{Kt gePsf a}+s tyf ljQLo ;+:yfn] o; a}+ssf] k"j{ :jLs[lt glnO{
cGo s'g} klg a}+s tyf ljQLo ;+:yfaf6 s'g} lsl;dsf] C0f, shf{ cflb vl/b u/L lng, Discount
u/L lng tyf Credit Sale/Purchase/Re-purchase / Takeover (CS,CP,RP & TO) ug{ kfpg] 5}g .
@= o; a}+sn] tf]s]sf] k'FhLsf]if kof{Kt ePsf a}+s tyf ljQLo ;+:yfn] CS, CP, RP & TO ubf{ b]xfosf
zt{ aGb]hsf] cwLgdf /xL ug{ ;Sg] 5g\ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 17
#=
$=
-s_ a}+s÷ljQLo ;+:yfn] CS, CP, RP & TO u/L lng' cl3sf] cj:yfdf ;d]t o; a}+sn] tf]s]sf]
k'FhLsf]if sfod u/]sf] x'g' kg]{5 .
-v_ CS CP, RP & TO u/L lng]÷lbg] ;DaGwdf a}+s÷ljQLo ;+:yfn] cfˆgf] shf{ gLltdf :ki6
Joj:yf ug'{ kg]{5 . cGoyf To:tf] sf/f]af/ ug{ kfOg] 5}g .
-u_ cfly{s jif{sf] clGtd dlxgfdf CS, CP, RP & TO ;DaGwL sfo{ ug{ kfO{g] 5}g .
-3_ shf{ vl/b (Credit Purchase) ubf{ ;f] shf{ u|fxsaf6 c;'npk/ ug{ ;Sg] clwsf/ vl/b
ug]{n] lng' kg]{5 . ;f] sfo{sf] nflu ;DalGwt u|fxssf] ;xdlt ;d]t lng' kg]{5 .
-c_ shf{ vl/b u/L lng]n] ;f] vl/b u/]sf] shf{nfO{ cfˆgf] lx;fadf ;DalGwt zLif{ssf]
shf{ ;fk6 pk–zLif{sdf n]vfÍg ug'{ kg]{5 .
-cf_ shf{sf] zt{ / cj:yfsf] lj:t[t ljj/0f lnP/ dfq shf{ vl/b ug'{ kg]{5 .
-O_ shf{ vl/b u/L lng] a}+s tyf ljQLo ;+:yfn] ;DalGwt C0fLn] shf{ lnPsf] ldlt,
shf{sf] lsl;d, e'QmfgL cj:yf, ljutsf] shf{ sf/f]af/sf] cj:yf, hdfgtstf{sf]
x}l;ot, shf{ juL{s/0fsf] l:ylt, afÅo n]vfk/LIfs tyf o; a}+ssf] lg/LIf0f
k|ltj]bgdf s'g} s}lkmot /x]sf] eP s}lkmotsf] ljj/0f cflb ljj/0fx? lnlvt ?kdf
lnP/ shf{ kmfOndf ;dfj]; ug'{kg]{5 . ;fy}, Ohfhtkq k|fKt ;+:yfn] csf]{ ;+:yfsf]
shf{ :jfk u/L lnFbf ;d]t of] Joj:yf nfu" x'g]5 .
-O{_ shf{ vl/b ug]{ a}+s tyf ljQLo ;+:yfn] shf{ juL{s/0fsf] ljBdfg Joj:yf tyf shf{
gf]S;fgL Joj:yf adf]lhdsf] shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
-p_ shf{ vl/b u/L ln+bf o:tf] shf{ ;'/lIft /x]sf] tyf ;+:yfnfO{ kmfObfhgs eP÷
gePsf] af/] olsg x'g] cfwf/ v'Ng] sfuhftx? ;DalGwt shf{ kmfOndf cBfjlws
ug'{ kg]{5 .
-ª_ CS, CP, RP & TO sf/f]af/sf] cw{jflif{s ljj/0f cw{jflif{s cjlw ;dfKt ePsf] ldltn] !%
lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .
a}+s tyf ljQLo ;+:yfn] o;/L shf{ vl/b÷laqmL (Purchase and Sale) ubf{ sy+sbflrt vl/bstf{
;+:yfn] shf{ p7fpg g;s]df ;f] shf{ k'gM cfkmF}n] vl/b ug]{ (Credit Repurchase) zt{ /x]sf]
cj:yfdf laqmLstf{ ;+:yfn] To:tf] shf{ Repurchase gu?~h]n Contingent Liability sf] ?kdf
cfˆgf] ljQLo ljj/0fsf] ;Defljt bfloTj / n]vf ;DaGwL l6Kk0fLsf] cg';"rLdf b]vfpg'kg]{ /
o:tf] Contingent Liability nfO{ k'FhLsf]if u0fgf ug]{ k|of]hgsf] nflu !)) k|ltzt dfq hf]lvd ef/
k|bfg ug'{ kg]{5 .
s'g} a}+s tyf ljQLo ;+:yfx?aLr cGt/ a}+s sf/f]af/ cGtu{t lbPsf] ;fk6L jf csf]{ a}+s jf
ljQLo ;+:yfdf /fv]sf] lgIf]k ;dodf c;'n pk/ x'g g;s]sf] cj:yfdf To:tf] ;fk6L jf lgIf]ksf]
;fFjf tyf Aofh c;'n pk/ ug]{ k|of]hgsf] nflu ;fk6L jf lgIf]k lng] ;DalGwt a}+s jf ljQLo
;+:yfn] k|jfx u/]sf] shf{ vl/b ug{ OR5's ;fk6L lbg] jf lgIf]k /fVg] a}+s jf ljQLo ;+:yfn]
;DalGwt u|fxssf] ;xdltdf o; a}+ssf] k"j{ :jLs[lt lnO{ b]xfosf k|lqmof cjnDag u/L shf{
vl/b ug{ ;Sg] 5M
-s_ shf{ vl/b ubf{ s'n c;'n pk/ ug{ afFsL ;fFjf tyf Aofh /sdsf] bf]Jj/ eGbf sd gx'g]
u/L shf{ vl/b ug{' kg]{5 .
-v_ shf{ vl/b ug]{ / shf{ laqmL ug]{ ;+:yf aLr cfk;L ;dembf/Ldf oyfl:yltdf shf{ vl/b
tyf laqmL ug'{ kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 18
-u_ shf{ vl/b ubf{ cf+lzs e'QmfgL ug{] u/L s'g} lsl;dn] shf{ vl/b ug{ kfOg] 5}g .
!%= ljQLo hdfgtsf] cfwf/df shf{ lbg tyf lgIf]k :jLsf/ ug{ gkfpg] ;DaGwL Joj:yf
:jb]zdf :yfkgf eO{ ;~rfngdf /x]sf a}+s tyf ljQLo ;+:yfn] hf/L u/]sf] ljQLo hdfgt (Financial
Guarantee) sf cfwf/df s'g} klg a}+s tyf ljQLo ;+:yfn] shf{/;'ljwf lbg tyf lgIf]k :jLsf/ ug{ kfpg]
5}g . t/, ævÆ tyf æuÆ ju{sf ljQLo ;+:yfsf] hdfgtdf jfl0fHo a}+sn] hdfgt tyf k|lttkq hf/L
ug{ afwf kg]{ 5}g .
!^= lgIf]k /fVg tyf shf{sf] sf/f]af/ ug{] ;DaGwdf
!= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# afx]s cGo
k|rlnt sfg'g adf]lhd art kl/rfng tyf shf{sf] sf/f]af/ ul//x]sf ;+:yfdf lgIf]k /fVg tyf
shf{sf] sf/f]af/ ug{ kfOg] 5}g .
@= a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# afx]s cGo k|rlnt sfg'g adf]lhd art kl/rfng
tyf shf{sf] sf/f]af/ ul//x]sf ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfdf
lgIf]k /fVg / lgIf]k /l;bsf] lwtf]df shf{ lng pko{'Qm pka'Fbf ! sf] Joj:yfn] afwf k'Ug]5}g .
t/, o;/L lgIf]k /l;bsf] lwtf]df shf{ lb+bf h'g a}+s÷ljQLo ;+:yfdf lgIf]k /fv]sf] xf] ;f]xL
a}+s÷ljQLo ;+:yfaf6 dfq To:tf] shf{ k|bfg ug'{ kg]{5 .
#= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] d'2tL lgIf]k /l;b / ;/sf/L ;'/If0fkqsf] lwtf]df shf{
k|jfx ubf{ c+lst Aofhb/ -Coupon Rate_ eGbf sd Aofhb/ gx'g] u/L ;+:yfsf] shf{ gLlt
lgb]{lzsfsf] kl/lwleq /x]/ shf{÷;fk6 pknAw u/fpg ;Sg]5g\ .
!&= Margin Lending k|s[ltsf] ;]o/ ;'/If0f /fvL k|jfx x'g] shf{sf ;DaGwdf
-s_ lwtf]kq ljlgdo ahf/df ;"rLs[t ;+:yfsf] ;]o/sf] lwtf]df a}+s tyf ljQLo ;+:yfaf6 k|jfx x'g]
dflh{g k|s[ltsf] shf{sf ;DaGwdf b]xfosf zt{ kfngf u/]/ dfq ;f] cg';f/sf] shf{ k|bfg ug{
;lsg]5 .
-!_ C0fLsf] gfddf /x]sf] z]o/sf] v08 -@_ adf]lhd d"Nof+sg u/L /f]Ssf u/] kZrft dfq o:tf]
shf{ k|jfx ug'{kg]{5 .
-@_ o;/L k|jfx x'g] shf{sf] xsdf ;'/If0fjfkt\/flvg] z]o/sf] d"NofÍg ubf{ g]kfn :6s
PS;r]Gh lnld6]8af6 k|sflzt kl5Nnf] !*) sfo{ lbgsf] clGtd d"Nosf] cf};t d"No jf
z]o/sf] k|rlnt ahf/ d"NodWo] h'g sd x'G5, ;f] d"Nosf] a9Ldf &) k|ltzt /sd;Dd
dfq ;]o/ lwtf] shf{ k|jfx ug{ ;lsg]5 . Psk6s k|jfx ul/;s]sf] o:tf] shf{sf] ;'/If0fdf
/x]sf] ;]o/sf] k'g/d"NofÍg u/L ;f]sf] cfwf/df yk shf{ ;Ldf sfod ug{ jf yk shf{
k|bfg ug{ kfOg] 5}g .
-#_ ;]o/sf] ahf/ d"Nodf x'g] kl/jt{gsf] sf/0fn] z]o/ lwtf] ;'/If0fsf] d"Nodf sdL cfPdf
;DalGwt a}+s tyf ljQLo ;+:yfn] ;f] sf] d"No cg'udg u/L yk lwtf]sf] nflu C0fL
u|fxsnfO{ ;"lrt ug{' kg]{5 . Margin Call ubf{ pQm ;]o/df k|fKt x'g] olsg ePsf] xsk|b /
af]g; z]o/x? ;"rLs/0f gePsf] cj:yfdf ;d]t lwtf]df /flvPsf] ;]o/ ;+Vofdf u0fgf ug{
;lsg]5 .
-$_ o;/L k|jfx ePsf] shf{sf] cjlw Ps jif{eGbf a9L x'g] 5}g . ;]o/sf] lwtf]df dflh{g
k|s[ltsf] shf{ pkef]u ul//x]sf C0fLn] cfk"mn] lnPsf] shf{sf] ;Dk"0f{ aSof}tf Aofh
e'QmfgL u/L shf{ lgoldt /x]sf] cj:yfdf To:tf] shf{ gjLs/0f ug{ ;lsg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 19
-%_
-^_
t/, cGo k|of]hgsf] nflu k|jfx ePsf] shf{sf] nflu yk ;'/If0f:j?k C0fLn] lbPsf] ;]o/
lwtf]sf] xsdf of] Joj:yf nfu" x'g] 5}g . ;DalGwt a}+s÷ljQLo ;+:yfn] shf{ k|of]hgsf
;DaGwdf cfjZos ;"rgf, tYof+s / ljj/0f ;DalGwt shf{ kmfOndf cBfjlws u/]sf]
x'g'kg]{5 . ;f] ;DaGwdf yk lwtf] ;'/If0f:j?k lnOg] To:tf] ;]o/, cltl/Qm lwtf]sf] ?kdf
dfq /xg] 5 .
b]xfosf cj:yfdf /x]sf ;+:yfx?sf] ;]o/sf] lwtf]df shf{ k|bfg ug{ kfOg] 5}g .
-s_ o; a}+saf6 ;d:ofu|:t 3f]if0ff ePsf jf lgb]{zg adf]lhd k'FhL sf]if cg'kft sfod
gu/]sf a}+s tyf ljQLo ;+:yfx?
-v_ g]6jy{ C0ffTds ePsf ;+:yfx?,
-u_ g]kfn :6s PS;r]Gh lnld6]8n] ;"rLs/0faf6 x6fOPsf (Delisted) ;+:yfx?,
-3_ cfly{s jif{ ;dfKt ePsf] Ps jif{ cjlw k'/f x'Fbf ;d]t clGtd n]vf k/LIf0f gug]{
;+:yfx?,
-ª_ kl5Nnf] tLg jif{ nuftf/ gf]S;fgLdf /x]sf ;+:yfx?,
-r_ Joj;flos ?kdf ;~rfngdf cfPsf] Ps jif{ Joltt gePsf ;+:yfx?,
-5_ ljut tLg jif{ b]lv ;fwf/0f ;ef gu/]sf ;+:yfx?,
-h_ sDtLdf @%) lbgsf] sf/f]af/ d"No gePsf ;+:yfx?,
lwtf]kq ljlgdo ahf/df ;"lrs[t ;+:yfx?sf] ;]o/sf] lwtf]df shf{ k|bfg ug]{ ;DaGwdf a}+s
tyf ljQLo ;+:yfsf] cfˆgf] shf{ gLlt÷lgb]{lzsfdf :ki6 Joj:yf eO{ cGo shf{ k|bfg u/]
;/x cjnDag ug'{ kg]{ ;Dk"0f{ k|ls|of k'/f u/]sf] x'g' kg]{5 . pQm shf{ gLlt÷lgb]{lzsfdf
lwtf]sf] ?kdf lng] ;]o/sf] Price Earning Ratio, Price to Book Value, Dividend
Yield, Dividend Payout Ratio h:tf cfwf/e"t ;"rsf+ssf] ljZn]if0f ;DaGwL Joj:yf
;d]t :ki6 ?kdf pNn]v u/]sf] x'g' kg]{5 .
-&_
o:tf] dflh{g k|s[ltsf] shf{ a}+s tyf ljQLo ;+:yfn] cfˆgf] k|fylds k'FhL (Core Capital)
sf] a9Ldf $) k|ltzt;Dd dfq k|jfx ug{ ;Sg]5g\ . o; k|of]hgsf] nflu k|fylds k'FhL
(Core Capital) eGgfn] 7Ls cl3Nnf] qodf;sf] cfGtl/s n]vfk/LIf0f ePsf] ljQLo
ljj/0fsf] cfwf/df sfod x'g cfPsf] k|fylds k'FhL ;Demg' kb{5 . tf]lsPsf] ;LdfeGbf a9L
k|afx ePsf] shf{ a/fa/sf] /sd Ohfhtkq k|fKt;+:yfn] k|fylds k'FhLsf]ifaf6 36fpg''
kg]{5 .
-*_ lwtf]kq Joj;foLn] ug]{ Margin Trading ;DaGwL sf/f]jf/ k|rlnt sfg'gL Joj:yfsf] cwLgdf
/xL g]kfn lwtf]kq jf]8{sf] gLlt÷lgb]{zg cg'?k ug'{kg]{ 5 . To:tf] lwtf]kq Joj;foLnfO{
g]kfn :6s PS;r]~h lnld6]8sf] l;kmfl/;df o; a}saf6 g]kfn /fi6« a}+s P]g, @)%* sf]
bkmf &^ df ePsf] Joj:yf adf]lhd :jLs[lt k|bfg ul/g]5 .
-v_ a+}s tyf ljQLo ;+:Yffn]] lwtf] ;'/If0f lnPsf] ;]o/sf ;DaGwdf M
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ;]o/ cfkm}n] ;sf/ u/L shf{ c;'nL ug{ kfOg] 5}g .
!*= a}+s tyf ljQLo ;+:yfsf] ;+:yfks ;]o/ lwtf]aGws /fvL shf{ k|jfx ug{] ;DaGwdf
b]xfosf zt{x? k'/f u/L a}+s tyf ljQLo ;+:yfx?sf] ;+:yfks ;]o/ lwtf]aGws /fvL shf{ k|jfx ug{
;lsg]5 .
-s_ ;+:yfks ;]o/ lwtf] /fvL shf{ k|jfx ubf{ cfO{kg]{ hf]lvd lgoGq0f Pjd\ Joj:yfkg ug{] cfjZos
pkfox? cjnDag ug'{ kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 20
-v_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ! k|ltzt eGbf a9L ;+:yfks ;]o/ wf/0f u/]sf
;+:yfks÷;+:yfks ;d"xsf ;]o/wgLx¿n] cfkm"n] wf/0f u/]sf] ;+:yfks ;]o/dWo] %) k|ltzt
eGbf a9L ;]o/ lwtf] /fvL shf{ lng kfpg] 5}gg\ . lwtf] /f]Ssf u/L clen]v /fVg] a}+s jf ljQLo
;+:yfn] o; Joj:yfsf] kfngf x'g] u/L dfq lwtf] /f]Ssf /fVg'kg]{5 .
-u_
s'g} klg Ohfhtkq k|fKt ;+:yfsf] @ k|ltzt jf ;f] eGbf a9L ;]o/ wf/0f ug]{ ;+:yfks
;]o/wgLn] o; a}+ssf] :jLs[lt lnP/ dfq cfkm\gf] gfdsf] ;]o/ cGo a}+sdf lwtf]aGws /fVg jf
laqmL ug{ ;Sg]5g\ .
-3_ a'Fbf -u_ cg';f/sf] :jLs[lt dfu ubf{ h'g ;+:yfsf] ;]o/ lwtf] /flvg] xf] ;f] ;+:yfn] lghsf] ;]o/
:jfldTj tyf lwtf] /x] g/x]sf] ljj/0f ;d]t k]z u/L :jLs[lt dfu ug'{ kg]{5 .
-ª_ ;+:yfks ;]o/sf] lwtf]df shf{ k|jfx ug]{ k|of]hgsf nflu ;'/If0f afkt /flvg] ;]o/sf] d"NofÍg
ubf{ ;fwf/0f ;]o/sf] +kl5Nnf] !*) sfo{ lbgsf] cf};t d"Nosf] a9Ldf %) k|ltzt d"No jf
;+:yfks ;]o/sf] clGtd sf/f]af/sf] d"NodWo] h'g sd x'G5, ;f]sf] cfwf/df d"No sfod ug'{ kg]{5 .
o;/L sfod ul/Psf] d"Nosf] a9Ldf %) k|ltzt /sd;Dd dfq shf{ lbg ;lsg] 5 . Psk6s
k|jfx ul/;s]sf] o:tf] shf{sf] ;'/If0fdf /x]sf] ;]o/sf] k'g/d"NofÍg u/L ;f] sf] cfwf/df yk shf{
;Ldf sfod ug{ jf yk shf{ k|bfg ug{ kfOg] 5}g . t/, ahf/ d"No sd eO{ shf{ c;'/lIft
ePsf] cj:yfdf yk ;'/If0fsf] Joj:yf ug'{ kg]{5 .
-r_ ;+:yfks ;]o/ lwtf]aGws /fvL shf{ k|jfx ubf{ To:tf] ;]o/nfO{ u}/ a}+lsË ;DklQ (Non-Banking
Asset) df n}hfg kfO{g] 5}g / o;/L lwtf]jGws /flvPsf] ;+:yfks ;]o/ e'QmfgL cjlw gf3]sf] ^
dlxgfleq k|rlnt sfg'g / o; a}+ssf] lgb]{zgsf] cwLgdf /xL laqmL u/L ;Sg' kg]{5 .
-5_ ;+:yfks ;]o/ lwtf]aGws /fvL shf{ k|jfx ePsf] cj:yfdf To:tf] shf{sf] e'QmfgL cjlw ls6fg
ug'{ kg]{5 / To:tf] cjlw Ps jif{ eGbf a9L x'g] 5}g .
-h_ ;+:yfks ;]o/ lwtf] aGws /fvL shf{ k|jfx ubf{ To:tf] shf{sf] gjLs/0f tyf k'g/;+/rgf /
k'g/tflnsLs/0f ug{ kfOg] 5}g t/, )=% k|ltzt;Dd ;+:yfks ;]o/ :jfldTj /x]sf ;+:yfksn]
;]o/ lwtf] /fvL shf{ pkof]u ul//x]sf] ePdf shf{sf] ;Dk"0f{ aSof}tf Aofh e'QmfgL eO{ shf{
lgoldt /x]sf] cj:yfdf To:tf] shf{ gjLs/0f ug{ afwf kg]{ 5}g .
-em_ ;+:yfks ;]o/ lwtf]aGws /fvL shf{ k|jfx ubf{ c;n shf{ afx]s cGo cj:yfdf ztk|ltzt
shf{ gf]S;fgL Joj:yf ug'{ kg]{5 .
-`_ tf]lsPsf] e'QmfgL cjlwdf shf{ r'Qmf gu/]df ;+:yfks÷;~rfnsnfO{ sfnf];"rLdf ;dfj]z ug'{kg]{
sf/0f ;lxt #% lbgsf] ;"rgf lbO{ tTkZrft & lbgleq clgjfo{ ?kdf sfnf];"rLdf /fVg shf{
;"rgf s]Gb|nfO{ l;kmfl/; ug'{ kg]{5 . ;f] ;DaGwL Joj:Yff shf{ k|jfx ubf{ g} C0fLnfO{ shf{
;Demf}tf (Loan Deed) df pNn]v ug'{ kg]{5 .
-6_ dfly -s_ b]lv -`_ ;Dd plNnlvt Joj:yfx? a}+s tyf ljQLo ;+:yfx?n] cfˆgf] shf{ gLlt÷
ljlgoddf :ki6 ?kdf pNn]v ug'{ kg]{5 .
!(= a}+s hdfgt -Bank Guarantee_ ;DaGwdf
-s_ a}+s tyf ljQLo ;+:yfx?n] hf/L u/]sf a}s hdfgt (Bank Guarantee) afktsf] /sd Beneficiary
nfO{ e'QmfgL lbg' kg]{ cj:yfdf dfu bfjL k/]sf] ;ft sfo{ lbgleq e'QmfgL lbO{;Sg' kg]{5 . ;fy},
International Chamber of Commerce, Uniform Rules for Demand Guarantee -758 (URDG-758)
cGtu{t hf/L a}+s hdfgtx?sf] xsdf eg] URDG df ePsf Joj:yfx?sf] cwLgdf /xL e'QmfgL
;DaGwL lg0f{o ug'{ kg]{5 .
-v_ o:f/L bfjL k/]sf] ;ft sfo{ lbgleqdf a}+s hdfgt hf/L ug]{ ;+:yfn] Beneficiary nfO{ e'QmfgL
lbg' kg]{ cj:yfdf kof{Kt cfwf/ lagf e'QmfgL gu/]df ;DalGwt a+}s tyf ljQLo ;+:Yffsf] o;
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 21
@)=
@!=
@@=
@#=
@$=
@%=
a}+sdf /x]]sf] vftf÷ o; a}+sn] cfb]z lbPsf] a}+ssf] vftfaf6 s§f u/L ;DalGwt Beneficiary nfO{
e'QmfgL ug{ ;lsg] 5 .
-u_ o;/L e'QmfgLsf nflu bfjL k/]sf] hdfgt afktsf] ;Defljt bfloTjnfO{ k'FhLsf]ifsf] cg'kft
u0fgf ug]{ k|of]hgsf nflu @)) k|ltztn] hf]lvd ef/ k|bfg ug'{ kg]{5 .
cGt/a}+s sf/f]af/÷;fk6L÷nufgL ;DaGwdf
Ohfhtkqk|fKt ;+:yfn] Pscfk;df k|bfg ug]{ ;fk6LnfO{ lgoldt shf{ ;fk6 -Regular Credit Facility_
sf] ?kdf geO{ cGt/a}+s sf/f]af/÷;fk6L -Interbank Transactions/Borrowings_ sf] ?kdf dfq k|of]u ug{
kfOg]5 . cGt/a}+s ;fk6Lsf] cjlw a9Ldf & lbg;Dd dfq x'g]5 .
:jLs[t ef}uf]lns sfo{If]qleq dfq shf{ k|jfx ug'{kg]{ ;DaGwdf
xfo/kr]{h shf{ afx]s crn ;DklQ lwtf] /fvL shf{ k|jfx ubf{ To:tf] shf{sf] lwtf] /
kl/of]hgf÷Joj;fo cfˆgf] ef}uf]lns sfo{If]qleq x'g'kg]{5 . ef}uf]lns sfo{If]q aflx/ ePsf] To:tf] shf{
c;'nL geP;Dd zt k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
l6=cf/=shf{ (Trust Receipt Loan) ;DaGwdf
6«i6 l/l;K6 shf{ (TR Loan), laN; l8:sfplG6Ë jf To:t} k|s[ltsf cfoft shf{ k|bfg ubf{ clwstd ()
lbg;Ddsf] cjlwsf nflu dfq shf{ k|jfx ug{ kfOg]]5 .
r]ssf] lwtf]÷;'/If0fdf shf{ k|jfx ug{ gkfOg] ;DaGwdf
Ohfhtkqk|fKt ;+:yfn] s'g} klg lsl;dsf] r]ssf] lwtf]÷;'/If0fdf shf{ k|jfx ug{ kfOg] 5}g . ;fy,}
:jb]zL r]ssf] lSnol/Ë ;f]lx lbg ug{ ;lsg] ePsf]n] o:tf r]s vl/b ug{ kfOg] 5}g .
ljb]zL lwtf]÷;'/If0fdf shf{ k|jfx ug{ gkfOg] ;DaGwdf
Ohfhtkq k|fKt ;+:yfn] xs sfod ug{ g;lsg] lsl;dsf] ljb]zdf /x]sf] lwtf]÷;'/If0fdf shf{ k|jfx
ug{ kfOg] 5}g .
clwljsif{ -Overdraft_ nufotsf k|of]hg gv'n]sf JolQmut shf{sf] ;DaGwdf
-c_ a}+s tyf ljQLo ;+:Yffx?n] lglZrt k|of]hg gv'n]sf clwljsif{ shf{ (Overdraft), lwtf] shf{
(Mortgage Loan), ;DklQ shf{ (Property Loan), JolQmut cfjlws shf{ -Personal Term
Loan), ;]o/sf] lwtf]df k|bfg ul/Psf] shf{ nufot h'g;'s} zLif{ssf JolQmut k|of]hgsf
shf{x? k|lt u|fxs ?= %) nfv;Dd dfq k|jfx ug{ ;Sg]5g\ . 3/÷hUuf lwtf] /fvL o:tf] shf{
k|jfx ubf{ shf{ / ;f]sf] lwtf] ;'/If0fsf] Fair Market Value aLrsf] cg'kft (Loan to Value
Ratio) sf7df8f}+ pkTosfleq a9Ldf $) k|ltzt / cGo :yfgsf] xsdf a9Ldf %) k|ltzt;Dd
dfq sfod ug'{ kg]{5 .
t/, Ohfhtkqk|fKt ;+:yfn] cfˆg} d'2tL lgIf]k /l;b, ;'g rfFbL Pj+ g]kfn ;/sf/ jf g]kfn /fi6«
a}+ssf] C0fkqsf] lwtf]df shf{ k|bfg ug{, / zt k|ltzt gub dflh{gdf hdfgt hf/L ug{ o;
Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
-cf_ ljleGg a}+s tyf ljQLo ;+:yfaf6 k|of]hg gv'n]sf s'n JolQmut clwljsif{ shf{ clwstd k|lt
JolQm ?= %) nfv;Dd dfq k|jfx ug{ ;lsg]5 . shf{ k|jfx ug]{ a}+s tyf ljQLo ;+:yfn] shf{
k|jfx ubf{sf avt pQm ;Ldf ggf3]sf] olsg u/]/ dfq shf{ k|jfx ug'{ kg]{5 . o;cl3 ax'a}+lsª
sf/f]af/ u/L pQm ;LdfeGbf a9L shf{ lnPsf C0fLx?n] @)&* c;f/ d;fGt;Dd s'n JolQmut
clwljsif{ shf{ ?= %) nfv;Dd sfod ug'{ kg]{5 . tf]lsPsf] ;Ldf gf3L shf{ k|jfx u/]df a}+s
tyf ljQLo ;+:yfn] pQm shf{df ztk|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 . -
pbfx/0fsf] nflu s'g} Ps JolQmn] s'g} Ps a}+s jf ljQLo ;+:yfaf6 ?= @) nfv JolQmut
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 22
-O_
-O{_
clwljsif{ shf{ lnPdf ;f]lx jf cGo s'g} a}+s jf ljQLo ;+:yfaf6 yk ?= #) nfv;Dd dfq
JolQmut clwljsif{ shf{ lng kfOg] 5 ._
a}+s tyf ljQLo ;+:yfn] @)&& c;f/ d;fGt;Dd o:tf] shf{ pka'Fbf -c_ df tf]lsPsf] ;LdfeGbf
a9L k|jfx u/]sf] ePdf @)&* c;f/ d;fGtleq qmlds ?kdf tf]lsPsf] ;Ldfleq NofO;Sg'
kg]{5 .
a}+s tyf ljQLo ;+:yfn] lglZrt k|of]hg gv'n]sf JolQmut shf{sf] ljj/0f g]=/f=a}+s lgb]{zg
kmf=g+= @=$ adf]lhdsf] 9fFrfdf tof/ u/L qodf; ;dfKt ePsf] !% lbgleq o; a}+ssf] ;DalGwt
;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
@^= C0fLn] :yfoL n]vf gDa/ lnPsf] x'g'kg]{ ;DaGwdf
a}+s tyf ljQLo ;+:yfx?n] 5'§f 5'§} jf Psd'i6 u/L ?= %) nfv jf ;f] eGbf a9L /sdsf] shf{ s'g}
JolQmnfO{ k|jfx ug'{ k/]df To:tf] JolQmn] clgjfo{ ?kdf :yfoL n]vf gDa/ -PAN_ lnPsf] x'g'kg]{5 . ;fy}
PsLs[t lgb]{zgsf] lgb]{zg g+ # sf] j'bf g+ ^ cg';f/ C0fL Pp6} ;d"x cGtu{t kg]{ ePdf To:tf] ;d"xn]
?= %) nfv jf ;f] eGbf a9L /sdsf] shf{ lnPsf] cj:yfdf pQm ;d"x cGtu{tsf] s'g} JolQmnfO{ ?=
%) nfv eGbf sd /sdsf] shf{ k|jfx ug'{k/]sf] cj:yfdf ;d]t clgjfo{ ?kdf :yfoL n]vf gDa/ PAN_ lnPsf] x'g'kg]{5 .
@&= Risk taker -;~rfns, k|d'v sfo{sf/L clws[t jf Joj:yfkg txsf] kbflwsf/L_ nfO{ k|jfx x'g] shf{
;DaGwdf
-!_ Ohfhtkqk|fKt ;+:yfn] csf]{ Ohfhtkqk|fKt ;+:yfsf ;~rfns, k|d'v sfo{sf/L clws[t jf pRr
Joj:yfkg txsf] kbflwsf/LnfO{ lzIff shf{, xfo/ kr]{h shf{, 3/ shf{ jf 3/fo;L k|of]hgsf
;fdu|L shf{ afx]s lghx?sf] JolQmut gfddf cGo s'g} lsl;dsf shf{ k|jfx ug{ ;Sg] 5}gg\ .
t/ ;/sf/L C0fkq, d'2tL /l;b, ;'grfFbLsf] lwtf]df jf Credit Card shf{ lng o; Joj:yfn]
afwf k'¥ofPsf] dflgg] 5}g .
k|i6Ls/0fM pRr Joj:yfkg txsf] kbflwsf/L eGgfn] Ohfhtkqk|fKt ;+:yfsf] k|d'v sfo{sf/L clws[t eGbf b'O{
tx d'lg;Ddsf] kb wf/0f u/]sf] kbflwsf/LnfO{ hgfpFg]5 .
-@_ Ohfhtkqk|fKt ;+:yfn] s'g}klg Ohfhtkqk|fKt ;+:yfsf sfo{sf/L k|d'v jf Joj:yfkg txsf]
kbflwsf/Lsf] clwsf+z :jfldTj /x]sf] kmd{, sDkgL jf ;+:yfdf s'g} klg lsl;dsf] shf{ k|jfx ug{
;Sg] 5}gg\ . o; k|of]hgsf] nflu clwsf+z :jfldTj eGgfn] %) k|ltzt eGbf a9L :jfldTj ePsf]
kmd{, sDkgL jf ;+:yf ;Demg' kb{5 .
-#_ ;+rfns, sfo{sf/L k|d'v tyf Joj:yfkg txsf] kbflwsf/L x'g'k"j{ lnPsf] shf{sf] xsdf e'QmfgL
cjlw jf Ps jif{ dWo] h'g klxn] x'G5 ;f] calw leq lgoldt ul/;Sg'kg]{5 .
@*= PsfpG6k]oL r]s dfkm{t shf{ /sd lgsf;f ug'{ kg]{ ;DaGwdf
s'g} klg sDkgL÷kmd{ jf ;+ul7t ;+3÷;+:yfnfO{ :jLs[t shf{sf] /sd lgsf;f ubf{ ;DalGwt
a}+s÷ljQLo ;+:yfdf g} vftf vf]nL hDdf ug'{ kg]{5 . ;f] afx]ssf] cj:yfdf C0fL sDkgL÷kmd{ jf
;+ul7t ;+3÷;+:yfsf] gfddf PsfpG6k]oL r]s÷kq÷ljB'tLo dfWodaf6 ;f]e}m ;DalGwt C0fLsf] vftfdf
hDdf x'g] u/L shf{ /sd lgsf;f ug'{ kg]{5 .
@(= kof{j/0fLo tyf ;fdflhs hf]lvdsf] ljZn]if0f u/]/ dfq shf{ k|jfx ug]{ ;DaGwdf
-s_ Ohfhtkq k|fKt ;+:yfx?n] shf{ nufgL ug'{k"j{ kl/of]hgf÷ pBf]usf] :yfkfgf ug{sf] nflu O{hfht
÷cg'dlt÷:jLs[lt lng Initial Environmental Examination (IEE) / Environmental Impact
Assessment (EIA) cfjZos kg]{ kl/of]hgf÷ pBf]usf] xsdf ;DalGwt lgsfoaf6 ;f] k|lta]bg
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 23
:jLs[t ePsf] cfwf/df tyf IEE / EIA cfjZos gx'g] kl/of]hgf÷ pBf]usf] xsdf Ohfhtkqk|fKt
;+:yf cfkm}n] shf{ nufgL ug'{k"j{ kof{j/0fLo k|efjsf] ljZn]if0f u/L shf{ k|jfx ug'{kg]{5 .
-v_ o; ;DaGwdf, jftfj/0f ;+/If0f P]g, @)&^, jftfj/0f ;+/If0f lgodfjnL, @)&^, >d P]g, @)&$
tyf cGo k|rlnt sfg'gdf ePsf Joj:yfsf ;fy} a}+saf6 hf/L Guideline On Environmental &
Social Risk Management (ESRM) For Banks And Financial Institution, 2018 sf] kfngf x'g]u/L
Ohfhtkq k|fKt ;+:yfn] cfjZos gLlt th'{df u/L dfu{bz{gn] pNn]v u/] cg';f/sf jftfj/0f tyf
;fdflhs ;fdflhs hf]lvd ;d]tsf] ljZn]if0f u/L shf{ d"Nof+sg ug]]{ / ;f]xL adf]lhd cg'udg
tyf l/kf]l6{ª ug]{ Joj:yf ug'{ kg]{5 .
-u_ Guideline On Environmental & Social Risk Management (ESRM) For Banks And Financial Institution,
2018 sf] cg';"rL !! adf]lhdsf] k|lta]bg cfly{s jif{ ;dfKt ePsf] #) lbg leq ;DalGwt
;'kl/a]If0f ljefudf k]z ul/;Sg'kg]{5 .
#)= s[lif shf{sf] e'QmfgL tflnsf ;DaGwdf
s[lif shf{sf] ls:tf c;'nL ;DaGwL e'QmfgL tflnsf lgdf{0f ubf{ ls;fgn] pTkfbg ug]{ afnL leq\ofpg]
;do / shf{sf] ls:tf e'QmfgL ug]{ ;do aLr ;s];Dd tfnd]n ldNg] lsl;dn] lgdf{0f ug'{kg]{5 .
#!= hdfgt lbPsf] cj:yfdf hdfgLkqdf pNn]v u/]sf] /sd;Dd dfq lhDd]jf/ x'g]
hdfgt lbPsf] cj:yfdf hdfgLkqdf pNn]v u/]sf] /sdeGbf a9L /sdsf] nflu hdfgL lbg]
JolQm÷kmd{÷ sDkgL÷;+:yfnfO{ s'g} klg cj:yfdf lhDd]jf/ gu/fpg hdfgLkq tof/ ubf{ g} hdfgL
/sd, C0fsf] cjlw, C0fsf] k|of]hg, k|d'v C0fL, ;fIfL, hdfgtstf{sf] gfd, 7]ufgf, ;f] sf] ;gfvt
nufotsf ljifox? :ki6 ?kdf pNn]v x'g' kg]{5 .
#@= ;x'lnotk"0f{ shf{ ;DaGwL Joj:yfM
-s_ æ;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg;DaGwL PsLs[t sfo{l{jlw, @)&%Æ -sfo{ljlw @=@ df ;+nUg_
adf]lhd k|jflxt shf{df g]kfn ;/sf/af6 k|bfg ul/Psf] cg'bfg /sd o; a}+sn] pknJw u/fpg] 5 .
pQm sfo{ljlw adf]lhd shf{ k|jfx u/L g]kfn ;/sf/af6 kfpg' kg]{ Aofh cg'bfg jfktsf] /sdnfO{
kF'hLsf]if cg'kft u0fgf k|of]hgsf nflu ;/sf/ dflysf] bfjL ;/x z"Go k|ltzt hf]lvd ef/ k|bfg
ug{ ;lsg]5 .
-v_ o; sfo{ljlwdf plNnlvt ;x'lnotk"0f{ shf{x? dWo] s[lif tyf kz'kG5L shf{ afx]s cGo shf{
zLif{sdf u|fdL0f OnfsfnfO{ k|fyldstfdf /fvL @)&* c;f/ d;fGt;Dddf jfl0fHo a}+sn] %)) jf
Go"gtd k|lt zfvf !) tyf /fli6«o:t/sf ljsf; a}sn] #)) jf Go"gtd k|lt zfvf % dWo] h'g a9L
x'G5 ;f]xLadf]lhd ;x'lnotk"0f{ shf{ k|bfg ug'{ kg]{5 . /fli6«o:t/afx]ssf ljsf; a}s tyf ljQ
sDkgLn] qmdzM Go"gtd @)) / !)) j6f ;x'lnotk"0f{ shf{ k|bfg ug'{ kg]{5 .
-u_ a}+s tyf ljQLo ;+:yfn] ;x'lnotk"0f{ shf{ k|fKt u/]sf C0fLsf] ljj/0f cfkm\gf] j]a;fO6dfkm{t q}dfl;s
?kdf ;fj{hlgs ug'{ kg]{5 .
##= s/ r'Qmf÷bflvnf k|df0fkq
-s_ a}+s tyf ljQLo ;+:yfn] kmd{ jf sDkgLx?nfO{ ? %) nfv ;Ddsf] shf{ k|bfg ubf{ jf gjLs/0f ubf{
C0fL;Fu kl5Nnf] s/ r'Qmf k|df0fkq /÷jf cBfjlws s/ r'Qmf÷bflvnf k|df0fkq lng clgjfo{ x'g]
5}g .
-v_ ?= %) nfv eGbf a9L / ?= @ s/f]8;Ddsf] s[lif, ko{6g Pjd\ ;fgf tyf demf}nf pBf]u÷k]zf÷
Joj;fosf nflu s/ bflvnf sfuhftsf] cfwf/df shf{ k|bfg÷ gjLs/0f ug{ ;lsg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 24
-u_ pka'Fbf -s_ jf -v_ cGtu{t gkg]{ Pjd\ ?= @ s/f]8 eGbf a9Lsf] shf{ lng]÷lnPsf] s'g} klg kmd{ jf
sDkgLnfO{ shf{ k|bfg ubf{ jf gjLs/0f ubf{ C0fL;Fu kl5Nnf] s/ r'Qmf k|df0fkq lnP/ dfq shf{
k|bfg jf gjLs/0f ug'{kg]{5 .
-3_ s'g} klg kmd{ jf sDkgLnfO{ shf{ :jLs[t jf gjLs/0f ubf{ cfGtl/s /fh:j ljefusf] PsLs[t s/
k|0ffnL -Integrated Tax System) df /x]sf]] ;DalGwt kmd{ jf sDkgLsf] ljQLo ljj/0f ;DaGwL ;"rgf
;d]tnfO{ cfwf/ lnO{ ug'{ kg]{5 . ;fy}, :jLs[t C0f /sd tyf ldlt pQm k|0ffnLdf k|lji6 ug]{
Joj:yf ;d]t ug'{ kg]{5 .
-ª_ a}+s tyf ljQLo ;+:yfn] pQm k|0ffnLdf kx'Frsf nflu cfjZos o'h/g]d / kf;j8{ tyf cGo yk
;"rgf cfkm" btf{ /x]sf] s/ sfof{noaf6 k|fKt ug{ ;Sg]5g\ .
#$= qm]l86 /]l6Ë
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] ?= %) s/f]8 jf ;f] eGbf a9Lsf] shf{ pkof]u ug]{ C0fLnfO{
shf{ k|jfx ubf{ C0fL ;+:yfsf] qm]l86 /]l6Ë Ph]G;Laf6 ul/Psf] /]l6ËnfO{ shf{ d"NofÍgsf] cfwf/sf] ?kdf
lng'kg]{] 5 / o:tf] /]l6Ë k|To]s @ jif{df cBfalws ug'{kg]{ 5 .
#%= lwtf] km's'jf ;DaGwdf
a}+s tyf ljQLo ;+:yfn] cfkm"n] u/]sf] shf{ nufgL adf]lhd c;'n pk/ ug'{ kg]{ ;Dk"0f{ /sd c;'n eO{
;s]kl5 ;'/If0f jfkt /flvPsf] lwtf] % sfo{lbgleq k'ms'jfsf] nflu ;DalGwt sfof{nodf n]vL k7fpg'
kg]{5 .
#^= rfn'k'FhL k|s[ltsf shf{ ;DaGwL Joj:yfM
-!_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] k|jfx ug]{ rfn' k'FhL k|s[ltsf shf{ -clwljsif{
shf{, rfn' k'FhL shf{, Sof; s|]8L6 shf{, l8df08 nf]g, 6«i6 l/l;K6 shf{, cNksfnLg shf{ cflb /
æsÆ ju{sf ;+:yfsf] xsdf xfOkf]lys];g shf{ ;d]t_ pkof]u ug]{, u|fxsx?af6 x'g] ax'a}+lsË
-Multiple Banking_ sf/f]jf/nfO{ Jojl:yt ug{ b]xfosf] lgb]{zg hf/L ul/Psf] 5 M–
-s_ Ohfhtkqk|fKt ;+:yfn] shf{ k|jfx jf gjLs/0f ug'{k"j{ u|fxsaf6 clgjfo{ ?kn] shf{ sf/f]af/
;DaGwL :jM3f]if0ff g]=/f=a}+s lgb]{zg kmf=g+= @=^ adf]lhdsf] 9fFrfdf lnO{ pQm :jM3f]if0ff
cg';f/sf] ljj/0f / shf{ ;"rgf s]Gb| lnld6]8af6 k|fKt ljj/0f le8fO{ u|fxsn] lnPsf] shf{
olsg ug'{kg]{5 .
-v_ Ohfhtkqk|fKt ;+:yfn] ?= ! s/f]8 jf ;f] eGbf a9L /sdsf] rfn' k'FhL k|s[ltsf shf{ k|jfx tyf
gjLs/0f ubf{ b]xfo adf]lhdsf zt{ tyf aGb]hsf] cwLgdf /xL ug'{ kg]{5 .
-c_ u|fxsn] Ps eGbf al9 Ohfhtkqk|fKt ;+:yfaf6 rfn' k'FhL k|s[ltsf shf{ pkof]u
ug]{÷u/]sf] b]lvPdf To; lsl;dsf shf{ k|jfx÷gjLs/0f ug'{cl3 pQm u|fxsnfO{ shf{
k|jfx ug]{ ;+:yfx? aLr Ps cfk;df kf/Lkf;' ;Demf}tf ug'{kg]{5 .
To:tf] ;Demf}tfdf ;DalGwt ;+:yfn] k|jfx ug]{ shf{ /sdsf] c+z, lwtf]sf] ljj/0f tyf
u|fxsn] k|bfg ug]{ lwtf]df ;DalGwt ;+:yfsf] :jfldTjsf] c+z ;d]t v'nfpg' kg]{5 .
sy+sbflrt shf{ c;'nL gePdf ckgfOg] shf{ c;'nL, lwtf] lnnfdL tyf ljjfb ;dfwfg
;DaGwL Joj:yf ;d]t pQm ;Demf}tfdf pNn]v ug'{ kg]{5 .
-cf_ ;DalGwt ;+:yfn] u|fxsnfO{ k|jfx ug]{ shf{sf] c+z lgwf{/0f ubf{ Stock tyf Receivables
nfO{ cfwf/ dfgL k|rlnt sfg'g tyf cfˆgf] shf{ gLltdf /x]sf] k|fjwfg adf]lhd shf{
;Ldf sfod ug{ ;Sg]5g\ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 25
-O_
o; lsl;dsf] ax'a}+lsË sf/f]af/ u/L shf{ pkef]u ug]{ u|fxsx?sf] ljj/0f g]=/f=a}+s
lgb]{zg kmf=g+= @=% adf]lhdsf] 9fFrfdf ;DalGwt ;'kl/j]If0f ljefudf q}dfl;s ?kdf
k]z ug'{ kg]{5 .
-u_ ?=! s/f]8 eGbf sd /sdsf] rfn' k'FhL k|s[ltsf shf{ k|jfx÷gjLs/0f ug'{ cl3 ;d]t cGo
Ohfhtkqk|fKt ;+:yfaf6 To:tf] shf{ lnP glnPsf] olsg u/L lnPsf] ePdf shf{ lbg]
;+:yfaf6 clgjfo{ ?kn] No Objection Letter lnP/ dfq shf{ k|jfx÷gjLs/0f ug{'kg]{5 . ;fy},
No Objection Letter dfu ul/Psf] ;+:yfn] ;f];+u ;DalGwt kq k|fKt u/]sf] % sfo{lbgleq
pknAw u/fpg' kg]{5 . No Objection Letter pknAw gu/fpg] ePdf ;f] ;DaGwL hfgsf/L kq
dfu ug]{ ;+:yfnfO{ pk/f]Qm ;dofjlwleq g} pknAw u/fpg' kg]{ 5 .
-@_ a}+s tyf ljQLo ;+:yfn] rfn' k'FhL k|s[ltsf shf{ k|bfg u/]sf] cj:yfdf ;DalGwt u|fxsaf6 cfˆgf]
Stock tyf Receivables sf] ljj/0f sDtLdf k|To]s tLg÷tLg dlxgfdf k|fKt ug'{ kg]{5 . ;f] ljj/0f
k|fKt eP kl5 Ohfhtkqk|fKt ;+:yfn] u|fxssf] Stock tyf Receivables sf] lg/LIf0f u/L Stock tyf
Ageing ;lxtsf] Receivables lg/LIf0f k|ltj]bg tof/ ug'{kg]{5 / ;f] k|ltj]bg ax'a}+lsËsf] xsdf
kf/Lkf;'df ;dfj]z Ohfhtkqk|fKt ;+:yfx? aLr cfk;df cfbfg k|bfg ug]{ Joj:yf ldnfpg'
kg]{5 . Stock tyf Receivables lg/LIf0f ubf{ s'n shf{ ;Ldfsf] nflu cfjZos kg]{ Stock tyf
Receivables sf] d"No sd x'g uPdf To:tf] u|fxssf] shf{ ;Ldf k'g/fjnf]sg u/L gofF shf{ ;Ldf
sfod ug'{ kg]{5 . k|jfx e};s]sf] /sd a9L b]lvPdf ;Ldfleq Nofpg' kg]{5 .
?=@% s/f]8eGbf dflysf] rfn'k'FhL k|s[ltsf shf{x? :jLs[t tyf gjLs/0f ubf{ ;DalGwt C0fLn] k]z
u/]sf] rfn'' ;DklQ tyf bfloTjsf ljj/0fx? n]vfk/LIfsjf6 k|dfl0ft u/fpg' kg]{5 .
;fy} Stock sf] lwtf]df shf{ k|jfx ug{] ePdf C0f k"0f{ ?kdf ;'/lIft x'g] u/L lwtf]df /x]]sf]
;DklQsf] aLdf clgjfo{ ?kn] u/fpg' kg]{5 . t/, aLdf cfjZos gePsf Stock x? h:t} Iron Rod,
Steel Billets, Bricks, Clinker cflbx?df cfunfuL, x'nb+uf, e"sDk h:tf hf]lvdsf nflu aLdf ug{
clgjfo{ x'g] 5}g .
-#_ u|fxssf] rfn'k'FhL shf{ ;Ldf lgwf{/0f ubf{ utjif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f, sDtLdf
cfufdL # jif{;DDfsf] cg'dflgt ljQLo ljj/0f, u|fxsn] k]z u/]sf] Jofj;flos of]hgf cflbsf]
cfwf/df ug'{ kg]{5 .
t/ kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ;DkGg x'g afFsL ePsf] :ki6 sf/0f ;lxt u|fxsn] To:tf]
ljQLo ljj/0f k]z x'g g;Sg] lgj]bg lbPdf To:tf] ljQLo ljj/0f k]z ug{ dgfl;j dflkmssf] ;do
lbg ;lsg] 5 / n3', 3/]n' tyf ;fgf pBf]u÷Joj;fonfO{ ?= %) nfv;Ddsf] rfn' k'FhL k|s[ltsf]
shf{ k|jfx ubf{ cg'dflgt ljQLo ljj/0f lng clgjfo{ x'g] 5}g .
-$_ Ohfhtk|qk|fKt ;+:yfn] rfn' kF'hL k|s[ltsf shf{ k|jfx u/] kZrft\ ;f] shf{ ;DalGwt k|of]hgdf
pkof]u eP gePsf] osLg ug'{ kg]{5 .
-%_ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] xfOkf]lys]zg shf{ k|jfx ug]{ kfpg] 5}gg\ .
-^_ sf]le8–!( af6 k|efljt pBf]u Joj;fonfO{ ;'rf? ug{ ;xhLs/0f ug]{ k|of]hgsf] nflu C0fLsf]
cfjZostf / pBf]u÷ Joj;fosf] ;DefJotfsf] ljZn]if0f u/L @)&^ r}t d;fGtdf sfod shf{sf]
;Ldfdf Ps k6ssf] nflu rfn' kF'hL shf{ pkof]u u/]sf C0fLsf] xsdf rfn' kF'hL shf{sf] clwstd
@) k|ltzt;Dd / rfn' kF'hL shf{ pkof]u gu/]sf C0fLsf] xsdf cfjlws shf{sf] clwstd !)
k|ltzt;Dd yk shf{ k|jfx ug{ ;lsg]5 .
-s_ o:tf] yk shf{ k|bfg ubf{ Debt Equity Ratio / Psn u|fxs shf{ ;Ldf sfod ug{ @)&*
c;f/ d;fGt;Dd clgjfo{ x'g] 5}g .
-v_ o:tf] yk shf{ pTkfbgnfO{ lg/Gt/tf lbg], sRrf kbfy{ v/Lb ug]{, sd{rf/L÷sfdbf/sf]
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 26
kfl/>lds e'QmfgL ug]{ h:tf sfo{sf] nflu dfq k|jfx ug{ ;lsg]5 . o:tf] shf{af6 a}+s
tyf ljQLo ;+:yfn] aSof}tf ;fFjf tyf Aofh c;"n ug{ kfpg] 5}gg\ .
-u_ o:tf] shf{ C0fLn] cGo k|of]hgsf] nflu k|of]u ug{ kfpg] 5}gg\ .
t/, sf]le8–!( af6 k|efljt pBf]u Joj;fosf] k'g?Tyfgsf] cfjZostf, lwtf]sf] kof{Kttf,
shf{ hf]lvd Joj:yfkg tyf C0fLsf] Business Proposal cflbsf] ljZn]if0f u/L tf]lsPsf]
k|ltzteGbf a9L yk shf{ k|jfx ug{ ;lsg] cj:yf ePdf ;f] shf{ k|bfg ug{ o; Joj:yfn]
afwf k'¥ofPsf] dflgg] 5}g .
-&_ sf]le8–!( af6 clt k|efljt ;fj{hlgs oftfoft Joj;foLnfO{ ;jf/L ;fwg ;+Rffng tyf dd{t
;Def/sf] nflu a}+s tyf ljQLo ;+:yfn] k|lt ;jf/L ;fwg ? @ nfv;DDf yk shf{ k|bfg ug{ ;Sg]
5g\ . o:tf] yk shf{sf nflu Debt to Equity Ratio / Psn u|fxs shf{ ;Ldf sfod ug{
@)&( c;f/ d;fGt;Dd clgjfo{ x'g] 5}g .
#&= ?= @ ca{ jf ;f] eGbf a9L /sdsf] ax'–a}+lsË shf{ pkef]u ug]{÷ul//x]sf C0fLx?sf] shf{
;xljQLos/0f shf{df kl/0ft ug'{ kg]{5 . o; Joj:yf adf]lhd ;xljQLos/0f shf{df kl/0ft gePsf
ax'a}+lsË shf{nfO{ ;"Id lgu/fgL ju{df juL{s/0f u/L ;f]xL adf]lhdsf] shf{ gf]S;fgL Joj:yf sfod
ug'{ kg]{5 . t/, ljkGg ju{ shf{ cGtu{t n3'ljQ ljQLo ;+:yfx?nfO{ k|jfx ug]{ shf{sf] xsdf of]
Joj:yf adf]lhd ;xljQLos/0f shf{df kl/0ft ug{ clgjfo{ x'g] 5}g . To;}u/L, xfo/kr]{h shf{ k|bfg
ug]{ cg'dltk|fKt ;+:yfnfO{ a}+s tyf ljQLo ;+:yfn] ;jf/L ;fwg, d]lzg/L h:tf l:y/ ;DklQ lwtf] lnO{
;f]sf] vl/b d"Nosf] %) k|ltzt;Dd shf{ k|bfg u/L ;DklQsf] k"/f d"Nosf] aLdf u/]sf] cj:yfdf
;xljQLos/0f cfjZos kg]{ 5}g .
#*= -!_ Jofj;flos s[lif tyf kz'kfng, ;fgf tyf demf}nf Joj;fo Pjd\ e"sDkaf6 k|efljt If]qdf
cfod"ns lqmofsnfknfO{ k|f]T;flxt ug{ C0fLsf] C0f ltg{;Sg] Ifdtfsf cfwf/df a9Ldf ?= @)
nfv;Ddsf] shf{ k|jfx ubf{ df]6/ af6f] gePsf] v]tLof]Uo hldgnfO{ klg a}+s tyf ljQLo ;+:yfn]
lwtf]sf] ?kdf :jLsf/ ug{ ;Sg]5g\ .
-@_ Ohfhtkqk|fKt ;+:yfn] ?= ! s/f]8 ;Ddsf] s[lif, x:tsnf tyf ;Lkd"ns Jofj;fo Pjd\ pBd
Joj;fo -cfoft ;DaGwL Jofj;fo jfx]s_ ;~rfngsf nflu shf{ k|jfx ubf{ cfwf/ b/df @
k|ltzt;Dddfq yk u/L C0fsf] Aofh tf]Sg' kg]{5 . ? @) nfv ;Ddsf o:tf shf{ k|jfx ubf{ df]6/
af6f] gePsf] v]tLof]Uo hldgnfO{ klg a}+s tyf ljQLo ;+:yfn] lwtf]sf] ?kdf :jLsf/ ug{ ;Sg]5g\ /
k|To]s zfvfn] o;k|sf/sf] shf{;DaGwL lgj]bg k|fKt ePsf] ;ft sfo{ lbgleq :jLs[t ug'{kg]{ / :jLs[t
x'g g;Sg] ePdf ;f]sf] :ki6 sf/0f ;d]t pNn]v u/L ;DalGwt u|fxsnfO{ lnlvt ?kdf lbg'kg]{ 5 .
-#_ ljB't\ cfof]hgf lgdf{0f u/L ljB't\ lgof{t ug{ z'? u/]sf kl/of]hgfdf k|jflxt shf{nfO{ lgof{t z'?
u/]sf] % jif{;Dd / hnfzoo'Qm hnljB't cfof]hgfdf k|jflxt shf{nfO{ shf{ cjlwe/ cfwf/b/df !
k|ltzt ljGb';Dd dfq yk u/L shf{ k|bfg ug{' kg]{5 .
-$_ xfn ;~rfngdf /x]sf :jf:Yo ;]jf k|bfos ;+:yf, c:ktfn jf pBf]ux?nfO{ lnlSj8 clS;hg
Knf06 jf clS;hg Knf06 :yfkgf ug]{ k|of]hgsf] nflu shf{ dfu ePdf cfwf/ b/df shf{ pknAw
u/fpg' kg]{5 .
-%_ dxfdf/LhGo /f]usf] pkrf/sf] nflu g]kfn ;/sf/af6 dfGotf k|fKt vf]k pTkfbg ug]{ pBf]u :yfkgf
ug{] k|of]hgsf] nflu shf{ dfu ePdf a}+s tyf ljQLo ;+:yfx?n] Jofj;foLs of]hgf d"Nof+sg u/L
cfwf/ b/df shf{ pknAw u/fpg' kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 27
#(=
$)=
$!=
$@=
-^_ c:ktfn gePsf :yfgLotxdf !)) a]8;Ddsf] c:ktfn :yfkgf ug{ a}+s tyf ljQLo ;+:yfx?n]
cfwf/b/df clwstd @ k|ltzt ljGb' ;Dd lk|ldod yk u/L ?= @) s/f]8 ;Dd shf{ k|jfx ug{
;Sg]5g\ .
skmL, ;'Gtnf, lrof h:tf s[lif pTkfbgd"ns Joj;fo / kz'kfng tyf b'UwhGo pTkfbgd"ns Joj;fosf
nflu ?= % s/f]8 nfv;Ddsf] shf{ k|jfx ubf{ ;DefAotfsf cfwf/df kl/of]hgfs} lwtf]df shf{ k|jfx ug{
;lsg] 5 . o; ;DaGwdf s'g} u'gf;f] ePdf ;DalGwt u|fxsn] :ki6 Joxf]/f v'nfO{ o; a}+sdf u'gf;f] ug{
;Sg] 5g\ .
shf{ c;'nL ;DaGwL sf/jfxL ;DaGwdf
Ps jif{ eGbf a9L calwsf] nflu k|jfx ePsf] shf{ c;'nLsf] nflu ;fa{hlgs ;"rgf tyf lwtf]
lnnfdLsf] sf/afxL ;'? ug'{ cl3 shf{n] efvf gf3]sf] sDtLdf ^ dlxgf Joltt eO{ sDtLdf ;+sf:kb
ju{df juL{s/0f ePsf] x'g' kg]{5 .
shf{sf] ;fFjf tyf Aofh c;'n ug]{ Joj:yf
Ohfhtkqk|fKt ;+:yfx?n] ;DalGwt C0fLaf6 n]gf /sd c;'npk/ ubf{ ;j{k|yd c;'n pk/ ug'{kg]{
Aofh /sd ;Dk"0f{ ?kdf c;'npk/ ug'{ kg]{ 5 / afFsL /sd ;fFjfdf cfjZos lx;fj ldnfg ug{' kg]{5 .
t/, k'g/;+/rgf / k'g/tflnsLs/0f ul/Psf / lwtf] las|L u/L c;'n ug'{kg]{ k|s[ofdf /x]sf v/fa
shf{x?sf] ;Gbe{df pko{'Qm Joj:yf nfu" ug{ clgjfo{ x'g] 5}g .
Aofh k'FhLs/0f ug]{ ;DaGwdf
-!_ kl/of]hgf shf{sf] u|]; -Moratorium_ cjlwdf kfs]sf] AofhnfO{ k'FhLs/0f ug{ kfOg] 5}g . t/,
b]xfoadf]lhdsf /fli6«o k|fyldstf k|fKt If]qdf nufgL ul/Psf shf{sf] xsdf o; a}+ssf] k"j{
:jLs[lt lnO{ k'FhLs/0f ug{ afwf k'u]sf] dflgg] 5}g .
-s_ hnljB't pTkfbg, k|zf/0f tyf ljt/0f nufotsf phf{d"ns pBf]u,
-v_ :jb]zL sRrf kbfy{ k|of]u x'g] lSnÍ/ tyf l;d]G6 pTkfbg ;DaGwL pBf]u,
-u_ cf}iflw pBf]u,
-3_ s]a'nsf/ pBf]u,
-ª_ lrgL pTkfbg ;DaGwL pBf]u,
-r_ b"Uw hGo j:t' pTkfbg pBf]u,
-5_ g]kfn ;/sf/sf] ;DalGwt lgsfojf6 dg;fo kq k|fKt u/]sf d]l8sn sn]hx? /
-h_ kl/jTo{ ljb]zL d'b|f cfh{g ug]{ ko{6s :t/Lo xf]6nx?
-em_ c:ktfn
-`_ kmnkm"n, d;nf, hl8a'6L nufotsf bL3{sfnLg s[lif kl/of]hgfx? .
t/,
-c_ lgdf{0ffwLg cfof]hgfdf k|jflxt shf{sf] u|]; cjlwdf kfs]sf] Aofh k'FhLs/0f ug{ o; a}+saf6
k"j{ :jLs[lt kfO;s]sf shf{sf] xsdf @)&( c;f/ d;fGt;Dd k'FhLs/0f ug{ o; a}+ssf]
:jLs[lt cfjZos kg]{ 5}g .
-cf_ Aofh kF'hLs/0fsf] nflu o; a}+saf6 :jLs[lt k|fKt ul/;s]sf ljB't kl/of]hgfx?sf]
Required Commercial Operation Date kl/jt{g ePdf kl/jlt{t calw;Ddsf] Aofh
k'FhLs/0f ug{ o; a}+ssf] :jLs[lt cfjZos kg]{ 5}g .
-O_ hnljB't\ cfof]hgf ;DkGg eO{ pTkfbg k|f/De u/]tfklg k|;f/0f nfO{g lgdf{0f gePsf] sf/0f
k"0f{ Ifdtfdf ;~rfng x'g g;s]sf cfof]hgfsf] xsdf k|;f/0f nfOg lgdf{0f eO{ ;~rfngdf
gcfpFbf;Ddsf] nflu Aofh /sdnfO{ v'b laqmL cfDbfgLn] gwfg]sf] xb;Dd cf+lzs ?kdf
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 28
k'FhLs/0f ug{ o; a}+ssf] :jLs[lt lng' cfjZos kg]{ 5}g .
-@_ Aofh k"FhLs/0fsf nflu a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltn] lg0f{o u/L shf{sf] klxnf]
ls:tf k|bfg u/]sf] #) lbgleq o; a}+sdf k'FhLs/0fsf nflu lgj]bg k]z ug'{kg]{5 .
$#= C0f e'QmfgL cfDbfgL cg'kft (Debt Service to Gross Income Ratio) sfod ug]{ ;DaGwdf M
a}+s tyf ljQLo ;+:yfn] JolQmut k|s[ltsf cfjlws shf{, 3/ shf{ tyf xfo/ kr]{h shf{
nufotsf ls:tf e'QmfgLdf cfwfl/t u}/ Joj;flos shf{ tyf JolQmut clwljsif{ shf{ k|jfx ubf{{
b]xfo adf]lhd x'g] u/L C0f e'QmfgL cfDbfgL cg'kftsf] clwstd ;Ldf %) k|ltzt sfod ug'{kg]{
5.
-s_ C0fLsf] cfo >f]t v'Ng] k|dfl0ft sfuhft ;+nUg x'g'kg]{ 5 .
-v_ C0fLn] a'Fbf g+=-s_ adf]lhd k]z u/]sf] cfDbfgL dWo] s/ ltg'{ kg]{ cfosf] xsdf s/
r'Qmf÷bflvnf u/]sf] /÷jf cBfjlws s/r'Qmf k|df0fkqsf] cfwf/df C0fLsf] jflif{s s'n
cfo -Gross Income_ u0fgf ug'{ kg]{5 .
-u_ Ohfhtkqk|fKt ;+:yfn] clwstd ;Ldf eGbf a9L x'g] u/L shf{ k|jfx u/]df ;f] shf{nfO{
;'Id lgu/fgL (Watch List) cGtu{t juL{s/0f ug{' kg]{5 .
t/, :jk|of]hgsf nflu lgdf{0f÷vl/b ul/g] klxnf] 3/ shf{sf nflu s/of]Uo cfosf] xsdf
s/ bflvnf sfuhftsf] cfwf/df shf{ k|bfg÷gjLs/0f ug{ ;lsg]5 / To:tf]] shf{sf]
xsdf C0f e'QmfgL cfDbfgL cg'kft -DTI_ clwstd ^) k|ltzt sfod ug{ ;lsg]5 .
$$= e'QmfgL cjlw yk ug]{ ;DaGwdf
-!_ sf]le8–!( af6 Go"g k|efljt, dWod k|efljt tyf clt k|efljt If]qdf k|jflxt shf{sf] ;fFjf tyf
Aofh /sdnfO{ s'g} lsl;dsf] yk k]gfn Aofh÷ z'Ns÷xhf{gf÷Aofhsf] Aofh -Interest on interest)
glnO{ b]xfo cg';f/ ;do yk -Time Extension_ ug{ ;lsg]5 M
c= Go"g k|efljt
sf]le8–!( af6 Go"g k|efljt If]qdf k|jfx ePsf ;lqmo shf{sf] @)&& c;f/ d;fGt;Dd
e'QmfgL x''g'kg]{ ;fFjfsf] ls:tf / Aofh /sdnfO{ @)&& k'; d;fGt;Dddf e'QmfgL ug{ .
cf= dWod k|efljt
sf]le8–!( af6 dWod k|efljt If]qdf k|jfx ePsf ;lqmo shf{sf] @)&& c;f/ d;fGt;Dd
e'QmfgL x''g'kg]{] ;fFjfsf] ls:tf / Aofh /sdnfO{ @)&& r}t d;fGt;Dddf e'QmfgL ug{ .
O= clt k|efljt
sf]le8–!( jf6 clt k|efljt If]qdf k|jfx ePsf ;lqmo shf{sf] @)&& c;f/ d;fGt;Dd
e'QmfgL x''g'kg]{] ;fFjfsf] ls:tf / Aofh /sdnfO{ @)&* c;f/ d;fGt;Dddf e'QmfgL ug{ .
t/, sf]le8–!( sf] sf/0f k'g:yf{lkt x'g ;do nfUg] ko{6g If]q nufotsf clt k|efljt
pBf]u Joj:ffodf k|jfx ePsf ;lqmo shf{sf] @)&& c;f/ d;fGt;Dd e'QmfgL x''g'kg]{]
;fFjfsf] ls:tf / Aofh /sdsf] e'QmfgLsf nflu @ jif{;Ddsf] ;do k|bfg ug{ o; Joj:yfn]
jfwf k'¥ofPsf] dflgg] 5}g .
@= pka'Fbf g+=! sf] v08 -c_, -cf_ / -O_ adf]lhd e'QmfgL cjlw yk ul/Psf shf{sf] @)&& c;f/
d;fGt;Ddsf] e'QmfgL x'g afFsL ;fFjf / Aofh /sdnfO{ e'QmfgL cjlw yk ePsf] ;dofjlwleq
;dfg'kflts?kdf slDtdf qmdzM @ ls:tf, # ls:tf / $ ls:tfdf c;'n ug]{ Joj:yf ldnfpg'
kg]{5 . tf]lsPsf] e'QmfgL tflnsfadf]lhd e'QmfgL ug]{ C0fLaf6 s'g} klg lsl;dsf] k]gfn
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 29
Aofh÷z'Ns÷xhf{gf÷Aofhsf] Aofh -Interest on interest) lng kfOg] 5}g .
#= sf]le8 !( dxfdf/Lsf] ;dodf k'g?Tyfgsf] nflu Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfaf6 k|jfx
ePsf yk shf{ -rfn'k'FhLsf] @) k|ltzt / cfjlws shf{sf] !) k|ltzt_ lgwf{l/t cjlwdf e'QmfgL
x'g g;s]sf] cj:yfdf % k|ltzt shf{ gf]S;fgL Joj:yf sfod u/L ;f] shf{sf] e'QmfgL cjlw
a9Ldf ! jif{ ;Dd yk ug{ ;lsg]5 .
$= sf]le8–!( af6 clt k|efljt If]qx? dWo] /]i6'/]06, kf6L{ Kofn];, ;fj{hlgs oftfoft, lzIf0f ;+:yf
/ dgf]/~hg Joj;fo tyf gub k|afx ca?4 ePsf n3', 3/]n', ;fgf tyf demf}nf Joj;foLnfO{
k/]sf] sf]le8–!( sf] c;/ d"NofÍg u/L To:tf C0fLx?n] @)&* k'; d;fGt;Dd e'Qmfg ug'{kg]{
;fFjf tyf Aofh bfloTjnfO{ Ps jif{ ;Dd Dofb yk u/L sDtLdf rf/ ls:tfdf c;'nL ug]{ Joj:yf
ldnfpg' kg]{5 . o:tf] AofhnfO{ k'FhLs/0f ug{ gkfOg] tyf k]gfn Aofh gnfUg] Joj:yf ldnfpg'
kg]{5 .
%= sf]le8–!( af6 clt k|efljt If]qx? dWo] xf]6n, 6«fen, 6«]lsË / xjfO{ ;]jf h:tf afXo ko{6sdf
lge{/ /xg'kg]{ Joj;foLnfO{ k/]sf] sf]le8–!( sf] c;/ d"NofÍg u/L @)&( c;f/ d;fGt ;Dd
e'Qmfg ug'{kg]{ ;fFjf tyf Aofh bfloTjnfO{ 5'6\6} lx;fa /fvL b'O{ jif{ ;Dddf sDtLdf rf/ ls:tfdf
c;'nL ug]{ Joj:yf ldnfpg' kg]{5 . o:tf] AofhnfO{ k'FhLs/0f ug{ gkfOg] / yk xhf{gf tyf k]gfn
Aofh gnfUg] Joj:yf ldnfpg' kg]{5 .
^= sf]le8–!( sf] hf]lvd Go"gLs/0fsf nflu hf/L ePsf] lgif]wf1fnfO{ dWogh/ u/L C0fLx?n] @)&*
c;f/;Dd e'QmfgL ug'{ kg]{ OPdcfO{÷OSo"cfO{ jf cGo ;fFjf Aofh lgif]wf1fsf] sf/0fn] e'QmfgL ug{
g;s]sf] cj:yfdf C0fLsf] ljQLo l:ylt d"NofÍg u/L @)&* k'; d;fGt;Dd e'QmfgL Dofb yk
ug{ ;Sg]5g\ .
$%= sf]le8–!( k|efljt Joj;fosf] Business model, jf business idea kl/jt{g M
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfaf6 k|jfx ul/Psf shf{ dWo] sf]le8–!( af6 k|efljt n3', 3/]n',
;fgf tyf demf}nf Joj;foLsf] shf{sf] xsdf C0fLsf] kl/of]hgf jf Joj;fodf k/]sf] k|efj tyf ljQLo
cj:yfsf] d"NofÍg u/L C0fLsf] lnlvt Business Proposal sf] cfwf/df kl/of]hgfsf] k|s[lt, p2]Zo,
Business Model, jf Business Idea kl/jt{g u/L km/s 9+un] Joj;fo ;~rfng ug{ rfx]df
eljiodf pBf]u Joj;fo ;~rfngdf cfO{ C0f r'Qmf x'g ;Sg]df a}s tyf ljQLo ;+:yf cfZj:t ePdf
;DalGwt C0fLsf] cg'/f]wdf Ps k6ssf] nflu @)&* r}tleq Joj;fo kl/jt{g ug{ ;lsg]5 .
-s_ o; lsl;dsf] kl/jt{gnfO{ shf{sf] b'?kof]u, k'g/;+/rgf jf k'g/tflnsLs/0f dflgg] 5}g .
-v_ o; lsl;dsf] kl/jt{gsf] qmddf Aofh k'FhLs/0f ug{ kfOg] 5}g .
$^= ls:tf /sd sd ug]{ ;DaGwdf M
a}+s tyf ljQLo ;+:yfx?n] shf{ k|jfx u/]sf C0fLx?dWo] sf]le8–!( sf] sf/0f ljQLo cj:yf tyf gub
k|jfxdf gsf/fTds c;/ k/]sf C0fLx?nfO{ a}+s tyf ljQLo ;+:yf :jod\n] ljZn]if0f u/L ls:tf /sd
36fO{ e'QmfgL cjlw yk ug{ ;Sg]5g\ . o; lsl;dsf] kl/jt{gnfO{ shf{sf] k'g/;+/rgf jf
k'g/tflnsLs/0f dflgg] 5}g .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 30
$&= ljZjJofkL ?kdf k}mlnPsf] sf]le8–!( sf] dxfdf/Laf6 cy{tGqsf ljleGg If]qdf k/]sf] k|efj / To;af6
ljQLo If]qdf kg{;Sg] c;/ tyf pBf]u Joj;fosf] k'g?Tyfgdf nfUg;Sg] ;do cflbsf] cWoogsf
cfwf/df k|efljt If]qx?nfO{ lgDgadf]lhd juL{s/0f ul/Psf] 5 M
-c_ clt k|efljt If]q
1= ko{6g
-s_ 6«]lsË, 6«fen Ph]G;L, kj{tf/f]x0f, ¥oflˆ6Ë, SoflDkË, 6'/ ck/]6/, lxlnË ;]G6/, Sofl;gf],
d;fh :kf cflb,
-v_ xf]6n, ko{6s cfjf;, df]6]n, u|fdL0f ko{6g, xf]d :6], l/;f]6{, tyf /]i6'/fF, kof{j/0fLo
ko{6g, jGohGt' cf/If,
-u_ ;fxl;s ko{6g M l:sOË, UnfOl8Ë, jf6/ ¥ofk\ml6Ë, x6 Po/ Jofn'lgË, Sofgf]Oª,
Kof/f;]lnË, 3f]8r9L, xfQLr9L, aGhL hlDkË, lxdfn cf/f]x/0f / cjnf]sg nufot,
-3_ uNkm sf];{, kf]nf], kf]gL 6]«lsË, kbofqf, dfpG6]g ˆnfO6 ;~rfng, s]jnsf/
xjfO{ tyf ko{6sLo oftfoftÙ
dgf]/~hg, dgf]/~hg kfs{, l/lqmP;g ;DaGwL Joj;fo, kf6L{ Kofn];Ù
rnlrq pTkfbg, ljt/0f, l;g]df xn Ù
/f]huf/L u'd]sf jf layoff df k/]sf >lds, sfdbf/ jf sd{rf/L -:jb]zdf jf ljb]zdf_ Ù
d"ne't ?kdf ;8]/ un]/ hfg] j:t' -Perishable goods_ h:t}M t/sf/L, kmnkm"n, k'ik, df5f
df;', bfgf, b'w tyf b'whGo pTkfbg, c08f cflb pTkfbg tyf laqmL ljt/0fÙ
7= s'v'/fkfng Joj;fo Ù
8= kz'kG5L, df}/L tyf dT:okfng Joj;foÙ
9= tof/L kf]zfs, x:tsnf tyf ;Lkd'ns Joj;fo Ù
10= j}b]lzs /f]huf/ ;]jf k|bfos, z}lIfs k/fdz{ ;]jf k|bfos Ù
11= gLlh tyf cfjf;Lo ljBfno, pRr lzIffno tyf dfWolds ljBfno, sn]h tyf ljZj
ljBfno, k|fljlws lzIffno, lk|–:s'n, rfON8 s]o/ Ù
12= ofq'jfxs :yn oftfoft Ù
13= Ao'6L kfn{/, ;}n'g, s:d]l6s ;h{/L nufotsf ;fdflhs tyf JolQmut ;]jfsf lqmofsnfk Ù
14= sfg"gL, n]vf, OlGhlgol/+u nufotsf k/fdz{ ;]jf jf Joj;fo Ù
15= x]Ny ;]G6/ jf lkm6\g]; ;]G6/ Ù
-cf_ dWod k|efljt If]q
1= vKg] ;fdfg h:t} Knfl:6s, kmnfd÷:6Ln, 6fo/, 5fnf, wft'sf pTkfbg, 3/fo;L pks/0f
cflb pTkfbg tyf laqmL ljt/0f ;Fu ;DalGwt pBf]u Joj;fo Ù
2= c:ktfn, lSnlgs, gl;{+uxf]d, 8foUgf]l:6s ;]G6/ Ù
3= e08f/0f ug{ ;lsg] a:t' -vfBfGg afx]s_ pTkfbg, k|zf]wg tyf laqmL ljt/0f Ù
4= jg tyf vlghhGo pBf]u Ù
5= lgdf{0f Joj;foÙ
6= cf}iflw pTkfbg Ù
7= 5kfO, k|sfzg tyf ;+rf/ u[x Ù
8= lgdf{0ffwLg hnljB't tyf gjLs/0fLo phf{ Ù
9= 9'+uf, kTy/, df6f] tyf l;;fsf pTkfbg ;DaGwL Joj;fo Ù
2=
3=
4=
5=
6=
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 31
-O_ Go"g k|efljt If]q
1= pTkfbgdf /xL /fli6«o k|;f/0fdf hf]l8Psf hnljB't cfof]hgf Ù
2= cgnfO{g -Osd;{{_ df ;+nUg Joj;fo Ù
3= vfBfGg pTkfbg, k|zf]wg, e08f/0f tyf laqmL ljt/0f, k]o kbfy{ k|zf]wg tyf laqmL ljt/0f
ug]{ pBf]u Joj;fo Ù
4= b}lgs pkef]Uo cTofjZos j:t'sf] laqmL ljt/0f Ù
5= cfoft hGo Jofkf/ Ù
6= k]6«f]n kDk, Uof; tyf kfgL ;DalGwt Joj;fo Ù
7= cf}iflw laqmL ljt/0f Ù
8= lj1fkg ;]jf Ù
9= OG6/g]6, b'/;+rf/ ;]jf k|bfos sDkgL Ù
10= dlb/f tyf ;"lt{hGo pBf]u Jofkf/, Joj;fo Ù
11= 6«s, 9'jfgL Joj;fo
12= ;'g, rfFbLsf uxgf tyf ax'd'No kTy/ ;DaGwL Joj;fo
-O{_ pka'Fbf -c_, -cf_ / -O_ df pNn]v gePsf If]qsf pBf]u, Joj;fosf] xsdf Ohfhtkqk|fKt ;+:yfn]
ljQLo cj:yf tyf gub k|jfxsf] lj:t[t ljZn]if0f u/L pBf]u, Joj;fonfO{ sf]le8–!( sf] sf/0f
k/]sf] c;/, k'gM ;~rfngdf cfO{ k"j{jt\ cj:yfdf kms{g nfUg] ;do tyf ;f]sf] nflu rfNg' kg]{
sbd ;d]tsf] cWoog u/L :ki6 cfwf/ ;lxt tLg dWo] s'g} Ps ju{df juL{s/0f ug{ ;Sg]5g\ .
$*= shf{ ;fk6sf] juL{s/0f ljj/0f k7fpg] ;DaGwdf
Ohfhtkqk|fKt ;+:yfn] cfly{s jif{sf] c;f]h, k';, r}t / c;f/ d;fGtdf shf{ juL{s/0f u/L ;+nUg
lgb]{zg kmf=g+= @=!, @=@ / @=# cg';f/sf ljj/0fx? qodf; ;dfKt ePsf] & lbgleq o; a}+sdf k7fpg'
kg]{5 .
$(= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&& sf] shf{÷;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yf O=k|f
lgb]{zg g+= @÷)&& af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&* sflQs @* ut];Dd
hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 32
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= #÷)&*
Psn u|fxs tyf If]qut shf{ ;fk6 / ;'ljwfsf] ;Ldf lgwf{/0f ;DaGwL Joj:yf
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfaf6 Pp6} u|fxs, kmd{, sDkgL jf cfk;L
;DaGw ePsf u|fxsx?sf] ;d"xnfO{ tyf cy{ Joj:yfsf] Ps} If]qdf k|jfx x'g] shf{sf ;DaGwdf g]kfn /fi6«
a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf lgb]{zg hf/L ul/Psf] 5 .
!= shf{ ;fk6 tyf ;'ljwfsf] ;Ldf lgwf{/0fM
Ohfhtkqk|fKt ;+:yfn] Pp6} u|fxs, kmd{, sDkgL jf cfk;L ;DaGw ePsf u|fxsx?sf] ;d"xnfO{ sf]ifdf
cfwfl/t (Fund Based) shf{ ;fk6 / u}/sf]ifdf cfwfl/t (Non-Fund Based) ;'ljwfx? ;d]t u/L cfˆgf]
k|fylds k'FhLsf] a9Ldf @% k|ltzt;Ddsf] ;Ldf sfod u/L k|bfg ug{ ;Sg]5g\ .
b]zsf] pTkfbg, /f]huf/L nufotsf kIfnfO{ b[li6ut u/L lgof{t If]q, ;fgf tyf demf}nf pBf]u, oftfoft
k'jf{wf/ kl/of]hgf, cf}ifwL pTkfbg pBf]u, s[lif If]q, ko{6g pBf]u, l;d]G6 pBf]u, kmnfd pBf]u tyf
cGo pTkfbgd"ns pBf]ux?df k|jfx x'g] shf{sf] Psn u|fxs shf{ ;Ldf clwstd #) k|ltzt sfod
ul/Psf] 5 . o;/L shf{ ;fk6 tyf ;'ljwfsf] ;Ldf :jLs[t ubf{ Ohfhtkqk|fKt ;+:yfsf] nflu cfGtl/s
n]vfk/LIfsn] k|dfl0ft u/]sf] 7Ls cl3Nnf] qodf;sf] jf;nftdf b]lvg] k|fylds k'FhLsf] cfwf/df
k|ltu|fxs shf{ ;fk6 tyf ;'ljwfsf] ;Ldf lgwf{/0f ug'{ kg]{5 .
s'g} u|fxs ;d"xdf pko{'Qm adf]lhdsf b'j} k|sf/sf ;Ldf sfod ug'{kg]{ k|s[ltsf pBf]u, Joj;fox?
/x]sf] cj:yfdf To:tf] u|fxs ;d"xnfO{ s'n shf{ ;fk6 tyf ;'ljwfsf] ;Ldf #) k|ltzt sfod
ug'{kg]{5 . t/ To:tf] s'n shf{ ;fk6 tyf ;'ljwf cGtu{t #) k|ltzt shf{ ;Ldf sfod ug'{kg]{ egL
dfly pNn]v ul/Psf pBf]u afx]ssf shf{ ;fk6 tyf ;'ljwfsf] ;Ldf eg] @% k|ltzt eGbf a9L x'g]
5}g .
@= hnljB't nufot gjLs/0fLo phf{ kl/of]hgf, ljB't k|;f/0f nfOg (Transmission Line) / s]jnsf/
lgdf{0f kl/of]hgfdf shf{ k|jfx ug]{ ;DaGwdfM
-s_ Ohfhtkqk|fKt ;+:yfn] hnljB't nufot gjLs/0fLo phf{ kl/of]hgf, ljB't k|;f/0f nfOg Transmission Line_ / s]jnsf/ lgdf{0f kl/of]hgfdf sf]ifdf cfwfl/t shf{ tyf u}/ sf]ifdf
cfwfl/t ;'ljwf k|fylds k'FhLsf] a9Ldf %) k|ltzt;Dd k|jfx ug{ ;Sg] 5g\ .
t/, hnljB't nufot gjL/s0fLo phf{ kl/of]hgfsf] xsdf k|fylds k'FhLsf] @% k|ltzteGbf a9L
shf{ k|jfx ug'{ kg]{ cj:yfdf ;DalGwt lgsfo;Fu clgjfo{ ?kdf ljB't vl/b ;Demf}tf (Power
Purchase Agreement) ePsf] x'g' kg]{5 .
-v_ o:tf kl/of]hgfsf] e'QmfgL tflnsf -Repayment Schedule_ tof/ ubf{ gub k|jfx tyf cGo
k|df0fsf] cfwf/df k'i6L x'g] u/L ug'{ kg]{5 .
-u_ kl/of]hgf ljZn]if0f u/L ;DalGwt a}+s tyf ljQLo ;+:yfn] to u/]sf] Moratorium Period
cyjf To:tf] kl/of]hgfaf6 ljB't pTkfbg eO{ k|;f/0f nfOgdf hf]l8Psf] tLg dlxgf dWo] h'g
kl5 x'G5 ;f] ldlt kZrft ls:tf e'QmfgL ;'? ug{ ;lsg] 5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 33
-3_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] ljz'4 hnljB't kl/of]hgf, ljB't k|zf/0f nfOg
(Transmission Line), gjLs/0fLo phf{ kl/of]hgf / s]jnsf/ lgdf{0f ;DaGwL kl/of]hgfx?df
nufgL ubf{ dfq ljBdfg @% k|ltztsf] Psn u|fxs shf{ ;LdfnfO{ j[l4 u/L sf]ifdf cfwfl/t
shf{ tyf u}/ sf]ifdf cfwfl/t ;'ljwf ;d]t u/L hDdf k|fylds k'FhLsf] a9Ldf %) k|ltzt;Dd
nufgL ;Ldf sfod ul/Psf] 5 . t/, hnljB't kl/of]hgf, ljB't k|zf/0f nfOg (Transmission
Line), gjLs/0fLo phf{ kl/of]hgf / s]jnsf/ lgdf{0f ;DaGwL kl/of]hgf ;DaGwL u|fxsn] u}/
hnljB't÷ljB't k|zf/0f nfOg÷s]jnsf/ kl/of]hgfdf klg nufgL ug{ rfx]df %) k|ltztsf]
;Ldf ggf£g] u/L sf]ifdf cfwfl/t shf{ tyf u}/ sf]ifdf cfwfl/t ;'ljwf ;d]t u/L a9Ldf @%
k|ltzt;Dd dfq shf{÷;'ljwf k|jfx ug{ ;lsg] 5 .
-pbfx/0fsf] nflu, M sf]if tyf u}/ sf]ifdf cfwfl/t ;'ljwf ;d]t u/L hDdf k|fylds k'FhLsf] %)
k|ltzt ljz'4 hnljB't kl/of]hgf÷ljB't k|;f/0f nfOg÷s]jnsf/÷gjLs/0fLo phf{ kl/of]hgfdf
nufgL u/]df cGodf nufgL ug{ kfOg] 5}g . sf]if tyf u}/ sf]ifdf cfwfl/t ;'ljwf ;d]t u/L
hDdf k|fylds k'FhLsf] $) k|ltzt dfq ljz'4 hnljB't kl/of]hgf÷ljB't k|zf/0f
nfOg÷s]jnsf/÷gjLs/0fLo phf{ kl/of]hgfdf nufgL u/]df cGodf !) k|ltzt;Dd dfq nufgL
ug{ kfOg] 5 . sf]if tyf u}/ sf]ifdf cfwfl/t ;'ljwf ;d]t u/L hDdf k|fylds k'FhLsf] !
k|ltztb]lv @% k|ltzt dfq ljz'4 hnljB't kl/of]hgf÷ljB't k|zf/0f
nfOg÷s]jnsf/÷gjLs/0fLo phf{ kl/of]hgfdf nufgL u/]df cGodf @% k|ltzt;Dd dfq nufgL
ug{ kfOg] 5 . _
sy+sbflrt, u}/ hnljB't÷ljB't k|zf/0f nfOg÷s]jnsf/÷gjLs/0fLo phf{ kl/of]hgfdf
#=
$=
tf]lsPsf] ;Ldf gf3L shf{ k|jfx u/]df ;Ldf gf3]sf] /sd a/fa/sf] shf{df ztk|ltzt shf{
gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
dflh{g k|s[ltsf] z]o/ lwtf] shf{sf] Psn u|fxs shf{ ;Ldf -Single Obligor Limit_ M
dflh{g k|s[ltsf] z]o/ lwtf] shf{sf] Psn u|fxs shf{ ;Ldf -Single Obligor Limit_ Pp6f Ohfhtkq
k|fKt ;+:yfaf6 clwstd ?= $ s/f]8 / ;a} Ohfhtkq ;+:yfaf6 clwstd ?= !@ s/f]8 sfod ul/Psf]
5.
of] lgb]{zg hf/L x'g' k"j{ -ldlt @)&*.)%.)*_ s'g} C0fLnfO{ ;LdfeGbf a9L shf{ k|jfx ePsf] eP
To:tf] shf{nfO{ qmlds ?kn] 36fpFb} nuL shf{sf] e'QmfgL cjlw jf cfufdL Ps jif{ dWo] h'g klxn]
x'G5 ;f] cjlw leq lgoldt ul/;Sg' kg]{5 .
shf{ ;fk6 tyf ;'ljwfsf] ;Ldfdf 5'6
b]xfosf shf{ ;fk6 jf ;'ljwfsf] xsdf a''Fbf g+= ! df pNn]v ul/Psf] ;Ldf nfu" x'g] 5}g M–
-s_ d'2tL /l;b, g]kfn ;/sf/sf] ;'/If0fkq, g]kfn /fi6« a}+s C0fkqsf] lwtf]df / ljZj a}+s, Pl;ofnL
ljsf; a}+s tyf cGt/f{li6«o ljQ lgud nufotsf g]kfn ;b:o ePsf] cGt/f{li6«o ax'kIfLo
(Multilateral) ljQLo ;+:yfx? tyf cGt/f{li6«o >]0fLs[t (Rated) a}+ssf] lgMzt{ hdfgtdf k|bfg
ul/g] shf{ ;fk6 tyf ;'ljwfx? .
;fy}, ;DalGwt a}+s tyf ljQLo ;+:yfaf6 cg'/f]w eO{ cfPdf o; a}+sn] hf/L u/]sf] lgb]{zgdf
pNn]v ePsf] Joj:yf ;d]t sfod /xg] u/L To:tf cGt/f{li6«o ax'kIfLo ;+:yfn] hf/L ug]{ lgMzt{
hdfgt (Guarantee) df cfwfl/t eO{ a}+s tyf ljQLo ;+:yfx?n] k|bfg ug]{ shf{df k'FhLsf]ifsf]
cg'kft u0fgf ug]{ k|of]hgsf nflu z'Go hf]lvd ef/ (Zero Risk Weight) k|bfg ug{ ;lsg] 5 .
k|i6Ls/0fM cGt/f{li6«o >]0fLs[t (Rated) a}+s eGgfn] ;+o'Qm clw/fHo a]nfotsf] n08gaf6 k|sflzt
The Banker klqsfn] k|To]s jif{ h'nfO{ dlxgfdf k|sfzg ug]{ Top Thousand World Banks sf]
;"rLdf 7Ls cl3Nnf] jif{ ;dfj]z ePsf a}+sx?nfO{ ;Demg' kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 34
%=
^=
-v_ shf{;Fu ;DalGwt hf]lvdaf6 ;'/lIft x'g] kof{Kt Joj:yf u/L b]xfosf ;+:yfx?nfO{ b]xfo
adf]lhdsf j:t'x? vl/b tyf cfoft ug{ æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?af6 k|bfg ul/g]
shf{ ;fk6 tyf ;'ljwfx?
qm=;+= ;+:yf
j:t'
-!_
g]kfn cfon lgud ln=
UofF; tyf k]6«f]lnod kbfy{
-@_ g]kfn vfB ;+:yfg
vfBfGg
-#_
s[lif ;fdu|L sDkgL ln=
s[lif /f;folgs dn
;+o'Qm nufgLstf{ a}+s tyf ljQLo ;+:yfx?sf] Uof/]06L tyf sfp06/ Uof/]06Ldf shf{ tyf ;'ljwf k|bfg ug{]
Joj:yf
;+o'Qm nufgLdf ;~rfngdf cfPsf a}+s tyf ljQLo ;+:yfx?sf] ;+o'Qm nufgLstf{ a}+s tyf ljQLo
;+:yfx?sf] Uof/]06L tyf sfp06/ Uof/]06Ldf shf{ tyf ;'ljwf k|bfg ug{ s'g} afwf kg]{5}g . t/, o;/L k|bfg
ul/Psf] shf{df k|ltu|fxs shf{ ;Ldfsf] Joj:yf eg] nfu" x'g]5 . To:tf ;+o'Qm nufgLstf{ a}+s tyf ljQLo
;+:yf cGt/f{li6«o >]0fLs[t (Rated) a}+s ePdf dfly a'Fbf g+ # sf] -s_ df pNn]v eP adf]lhd s} Joj:yf
nfu" x'g]5 .
cfk;L ;DaGw ePsf u|fxsx?nfO{ Pp6} ;d"x dflgg] Joj:yf
shf{ ;fk6 tyf ;'ljwf ;Ldfsf] k|of]hgsf] lgldQ cfk;L ;DaGw ePsf u|fxsx?sf] ;d"xnfO{ b]xfosf
cj:yfdf Pp6} ;d"x dflgg] 5 M–
-s_ s'g} sDkgLn] csf]{ sDkgLsf] @% k|ltzt jf ;f]eGbf a9L ;]o/ lnPsf] eP To:tf b'j} sDkgLx?,
-v_ s'g} JolQm, sDkgLsf] ;~rfns, k|fOe]6 lnld6]8 sDkgLsf ;]o/wgL, ;fem]bf/L kmd{sf ;fem]bf/,
kmd{sf k|f]k|fO6/ tyf To:tf JolQm, ;~rfns, ;]o/wgL, ;fem]bf/ jf k|f]k|fO6/sf Psf3/df a;f]af;
u/L cfPsf jf 5'§fleGg ePsf klt jf kTgL, 5f]/f, 5f]/L, wd{k'q, wd{k'qL, afa', cfdf, ;f}t]gL cfdf /
cfk"mn] kfngkf]if0f ug'{ kg]{ bfh', efO, tyf lbbL, alxgL,
-u_ v08 -v_ df plNnlvt JolQmx?n] PSn} jf ;+o'Qm?kdf csf]{ sDkgLsf] @% k|ltzt jf ;f] eGbf a9L
;]o/ lnPsf] eP To:tf sDkgLx?,
-3_ v08 -v_ df plNnlvt JolQmx?n] PSn} jf ;+o'Qm ?kdf csf]{ sDkgLsf] @% k|ltzt eGbf sd ;]o/
lnPsf] eP tfklg To:tf] sDkgLsf] Joj:yfkgdf b]xfosf lsl;daf6 lgoGq0f ePsf To:tf
sDkgLx?M–
-!_ ;~rfns ;ldltsf] cWoIf eO{,
-@_ sDkgLsf] sfo{sf/L k|d'v eO{, jf
-#_ sDkgLsf] ;~rfnsx?dWo] @% k|ltzteGbf a9L ;~rfnsx? lgo'Qm u/L .
-ª_ Ps} ;d"xsf egL cfj4 /x]sf kmd{, sDkgL jf To:tf ;d"xsf ;b:ox?,
-r_ v08 -v_ adf]lhd Pp6f u|fxs jf sDkgLn] csf]{ u|fxs jf sDkgLnfO{ hdfgt lbPsf] eP To:tf
u|fxs jf sDkgLx? .
t/ /fli6«o k|fyldstfk|fKt hnljB't cfof]hgfsf] xsdf s'g} u|fxsn] hdfgt lbPsf] cfwf/df dfq
cfk;L ;DaGw ePsf u|fxsx?sf] ;d"xdf gkg]{ u/L zt{x? tf]sL 5'6 lbg ;lsg] 5 . tf]lsPsf]
;dodf To:tf cfof]hgf ;DkGg gePdf o:tf] 5'6 :jtM /2 x'g]5 .
-5_ Pp6} lwtf]df PseGbf a9L JolQmx?nfO{ shf{ k|jfx u/]sf] eP To:tf JolQmx?,
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 35
-h_ kmd{, sDkgL afx]s cGo ;+:yfx?sf] xsdf ;f] ;+:yf ;~rfng, lgoGq0f jf Joj:yfkgdf k|ToIf
;+nUg JolQm jf lghsf] Psf3/df a;f]af; u/L cfPsf jf 5'§fleGg ePsf klt jf kTgL, 5f]/f, 5f]/L,
wd{k'q, wd{k'qL, afa', cfdf, ;f}t]gL cfdf / cfk"mn] kfngkf]if0f ug'{ kg]{ bfh', efO, tyf lbbL, alxgL .
&= cfk;L ;DaGw ePsf u|fxsx?sf] ljj/0f k7fpg' kg]{
Pp6f u|fxs jf cfk;L ;DaGw ePsf u|fxsx?sf] clen]v cw{jflif{s ?kdf tof/ u/L Ps dlxgfleq
o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu tyf ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .
*= cnu ;d"xsf] ?kdf lnOg] Joj:yf
g]kfn ;/sf/sf] k"0f{ jf %) k|ltzt eGbf a9L :jfldTj ePsf] ;+ul7t ;+:yf jf sDkgLnfO{ 5'§} -cnu_
;d"xsf] ?kdf lnOg] 5 .
(= clws]lGb|t hf]lvd (Concentration Risk) Go"gLs/0f ug{] Joj:yf
s'g} Pp6f u|fxs, kmd{, sDkgL jf cfk;L ;DaGw ePsf u|fxsx?sf] ;d"xnfO{ a'Fbf g+= -!_ sf] pka'Fbf -!_
df tf]lsPsf] ;LdfeGbf a9L shf{ ;fk6 jf ;'ljwf k|bfg u/]df o; lgb]{zgsf] pNn+3g ePsf] dflgg]5 /
To:tf] cj:yfaf6 pTkGg x'g ;Sg] clws]lGb|t hf]lvd vfDgsf] nflu ;LdfeGbf a9L k|bfg ul/Psf] shf{
;fk6 jf ;'ljwfsf] zt k|ltzt yk shf{ gf]S;fgL Joj:yf (Loan Loss Provision) sfod ug'{ kg]{5 .
!)= 7"nf C0fLx?sf] shf{ ljj/0f k]z ug'{ kg]{M
o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfdf /x]sf 7"nf C0fL -æsÆ ju{sf nflu ?= % s/f]8
tyf ævÆ / æuÆ ju{sf nflu ?= @ s/f]8 eGbf a9L shf{ pkof]u ug]{_ sf] shf{ ;DaGwL ljj/0f
tf]lsPsf] 9fFrfdf ;dli6ut ?kdf tof/ u/L q}dfl;s ?kdf qodf; ;dfKt ePsf] ldltn] & lbgleq
o; a}+ssf] l/kf]l6{ª kf]6{ndf u|fxssf] ljj/0f, 7"nf C0fLsf] ;d"xsf]] ljj/0f, sf]ifdf cfwfl/t shf{ /
u}/sf]ifdf cfwfl/t shf{ ;DaGwL ljj/0f k]z ug'{kg]{5 . o:tf] ljj/0f k]z ubf{ x/]s u|fxsnfO{ ;DalGwt
;d"xdf g} /fVg' kg]{5 .
!!= If]qut shf{ ;DaGwL Joj:yf
-!_ hf]lvd lgoGq0f ug{sf] nflu Ohfhtkqk|fKt ;+:yfn] kof{Kt cfGtl/s gLlt lgodsf] Joj:yf u/L
If]qut shf{ ;3gtfsf] cg'udg ug'{ kg]{5 . t/, o; a}+sn] lgb]{zg lbPdf a'Fbf g+= * adf]lhd
yk shf{ gf]S;fgL Joj:yf ug{' kg]{5 . cy{ Joj:yfsf ljleGg If]qx?sf] ;"rL ;+nUg lgb]{zg
kmf=g+= #=! df pNn]v ul/Psf] 5 .
-@_ If]qut ?kdf k|jfx ul/Psf] shf{ tyf ;'ljwfnfO{ Ohfhtkqk|fKt ;+:yfn] shf{ ;3gtf cg';f/
b]xfo adf]lhd b'O{ txdf 5'6ØfP/ cg'udg, lgoGq0f tyf ;"rgf k|0ffnLsf] Joj:yf ug'{ kg]{5 M–
-kmf=g=+ (=# sf] 9fFrf cg';f/_
-#_
-s_ tx ! M k|fylds k'FhLsf] %) - !)) k|ltzt;Dd Pp6} If]qdf k|jflxt shf{ ;fk6 / ;'ljwf .
o:tf] shf{sf] dfkg / cg'udgsf] sfo{ljlw tyf ;"rgf k|0ffnLsf] Joj:yf Ohfhtkqk|fKt
;+:yf cfkm}n] u/L sDtLdf q}dfl;s ?kdf cg'udg ug'{ kg]{5 .
-v_ tx @ M k|fylds k'FhLsf] zt k|ltzteGbf a9L Pp6} If]qdf k|jflxt shf{ ;fk6 / ;'ljwfsf
;DaGwdf o:tf] shf{sf] Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltaf6 ;d]t cg'df]bg
u/fOPsf] x'g' kg]{5 . Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] To:tf shf{x?sf] ;Ldf
k|fylds k'FhLsf] zt k|ltzt eGbf a9L sfod /fVg] jf g/fVg] eGg] ;DaGwdf jflif{s ?kdf
lg0f{o ug'{ kg]{5 .
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf -s'g} Ps cfly{s If]qdf dfq shf{ k|jfx ug{ :jLs[lt kfPsf
ljQLo ;+:yf afx]s_ n] s'g} Ps If]qdf cfˆgf] s'n afFsL shf{ ;fk6sf] a9Ldf $) k|ltzt;Dd
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 36
shf{ k|jfx ug{ kfOg] Joj:yf ul/Psf] 5 . o;k"j{ $) k|ltzteGbf sd ;Ldf tf]lsPsf If]qx¿df
eg] ;f]xL adf]lhd x'g]5 . o:tf] If]qut shf{ ;Ldf gf3]df ;Ldf eGbf a9L k|jfx ePsf] /sd
Ohfhtkqk|fKt ;+:yfn] k|fylds k'FhLaf6 36fpg' kg]{5 .
-$_ 3/hUuf tyf l/on :6]6 shf{ ;DaGwL Joj:yf M
-s_ sf7df8f}+ pkTosfleqsf] l/on:6]6 shf{ / ;f]sf] lwtf] ;'/If0fsf] Fair Market Value aLrsf]
cg'kft (Loan to Value Ratio) a9Ldf $) k|ltzt / cGo :yfgsf] xsdf a9Ldf %)
k|ltzt;Dd dfq sfod ug'{ kg]{5 . t/,gLlh cfjf;Lo 3/ shf{ (Personal Residential Home
Loan) / lgodfg';f/ btf{ eO{ ;~rfngdf /x]sf g]kfn ;/sf/af6 :jLs[lt k|fKt 3/ lgdf{0f
Joj;fo sDkgLx?nfO{ cfjf;Lo 3/ lgdf{0fsf] nflu k|bfg ul/g] shf{sf] xsdf o:tf]
cg'kft - Loan to Value Ratio_ a9Ldf ^) k|ltzt;Dd sfod ug{ ;lsg]5 .
-v_ klxnf] k6s 3/ vl/b jf lgdf{0f ug]{ JolQm -First Home Buyer_ nfO{ b]xfosf] zt{x?sf]
cwLgdf /xL k|bfg ul/g] ?= ! s/f]8 %) nfv;Ddsf] cfjf;Lo 3/ shf{df loan to value ratio
a9Ldf &) k|ltzt;Dd sfod ug{ ;lsg]5 .
-c_ C0fL cfkm"n] dfq k|of]u ug]{ u/L a9Ldf # xhf/ ju{lkm6;Ddsf] 3/÷apartment x'g'kg]{ .
-cf_ s'g}klg a}+s tyf ljQLo ;+:yfaf6 o; k"j{ 3/÷ apartment lgdf{0f jf vl/b shf{ glnPsf]
olsg ug'{ kg]{ .
-O_ o; ;'ljwf cGt/ut shf{ k|bfg ubf{ 3/ef8fnfO{ C0fLsf] cfDbfgLsf] >f]tsf] ?kdf
b]vfpg gkfOg] .
-O{_ shf{sf] Jofhb/ j[l4 ePdf k"j{ lgwf{l/t dfl;s ls:tf j[l4 gu/L shf{ e'Qmfg x'g] Joj:yf
ldnfpg'kg]{ .
-u_ cfjf;Lo 3/ shf{, Jofj;flos ejg tyf cfjf;Lo ckf6{d]06 lgdf{0f shf{, lgdf{0f ;DkGg
eO{ cfo cfh{g ug{ yfn]sf] Jofkfl/s sDKn]S; shf{{ tyf cGo l/on :6]6 shf{ -hUufhdLg
vl/b tyf Knl6+u shf{ ;d]t_ u/L s'n shf{sf] @% k|ltzteGbf a9L gx'g] u/L shf{ ;Ldf
tf]lsPsf] 5 . ;fy}, cGo l/on :6]6 shf{ -hUufhdLg vl/b tyf Knl6+u shf{ ;d]t_ sf]
nflu k|jfx x'g] shf{sf] ;Ldf s'n shf{sf] !) k|ltzt sfod ul/Psf] 5 . 3/hUuf tyf
l/on :6]6 shf{ ;DaGwdf b]xfo adf]lhd ug'{kg]{5 M
-!_ l/on :6]6 shf{ ;fk6 eGgfn] lgb]{zg g+= ( sf] lgb]{zg kmf= g+= (=# -s_ k|of]hg
cg';f/sf] shf{ ;fk6df plNnlvt k|i6Ls/0fsf] l;=g+= ^ sf] l/on :6]6 shf{nfO{
a'emfpg] 5 .
-@_ shf{ k|jfx ubf{ dfly plNnlvt ;Ldf gf£g]u/L Ohfhtkqk|fKt ;+:yfn] pQm
k|of]hg÷Product x?df k|bfg u/]sf] shf{sf] k'g/;+/rgf jf gjLs/0f ug{ kfpg] 5}gg\ .
-#_ ;du| ;Ldf sfod ug]{ l;nl;nfdf s'g} shf{ ljz]ifnfO{ e'QmfgL Dofb cufj} c;'nL ug]{
u/L snAofs ug{ o; Joj:yfn] afWo u/fPsf] 5}g . Ohfhtkqk|fKt ;+:yfn] k|To]s
shf{sf] ls:tfjGbLsf] cfwf/df sfod /fv]sf] e'QmfgL Dofb;Dd ;f] shf{nfO{ ;f]xL ls:tf
adf]lhd shf{ c;'n ug{ ;lsg] 5 .
-$_ o; Joj:Yff cGtu{t sfod ulPsf] shf{ ;Ldf gf3]df gf3]hlt /sdsf] nflu s'n
hf]lvd efl/t ;DklQsf] u0fgf ubf{ !%) k|ltztsf] hf]lvd ef/ k|bfg ug'{ kg]{5 .
-%_ ax'cfjf;Lo 3/sf nflu Ps dfq a}+sn] shf{ k|jfx ug]{ eP ;f]xL a}+s / ;x–ljQLos/0f
cGtu{tsf] shf{ eP cu'jf a}+sdf ckf6{d]G6 vl/bstf{x?n] Down Payment jf a'lsË
v'Nnf u/]kl5 hDdf u/]sf] /sd clgjfo{?kn] ;DalGwt a}+s jf cu'jf a}+sdf hDdf
u/fOPsf] x'g' kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 37
-%_
-^_
JolQmut cfjf;Lo 3/ shf{ -Home Loan_ ;DaGwL Joj:yf
-!_ pka'Fbf g+= $ sf] v08 -u_ adf]lhd ;Ldf u0fgf ubf{ ?= ! s/f]8 %) nfv jf ;f] eGbf
sdsf] JolQmut cfjf;Lo 3/ shf{nfO{ ;dfj]z ug{'kg]{5}g .
-@_ JolQmut cfjf;Lo 3/ shf{ eGgfn] a}+s÷ljQLo ;+:yfn] u|fxssf] cfo;|f]t x]/L ;f] ;|f]tn]
kof{Kt wfGg] ls:tf sfod u/L pQm u|fxsn] cfkm}+ k|of]u ug]{ jf ef8fdf nufpg] p2]Zon]
3/ lgdf{0f, 3/÷ckf6{d]G6 vl/bsf] nflu k|jfx u/]sf] cfjf;Lo 3/ shf{ -Home Loan_ nfO{
dfq a'emfpg]5 .
-#_ of] v08 adf]lhdsf] JolQmut cfjf;Lo 3/ shf{ k|jfx ubf{ a}+s÷ljQLo ;+:yf cfkm}+n]
Product Paper tof/ u/L ;DalGwt ;+:yfsf] ;~rfns ;ldltn] :jLs[t u/] kZrft dfq
o:tf] k|s[ltsf] shf{ k|jfx ug'{ kg]{5 .
-$_ of] v08 adf]lhdsf] JolQmut cfjf;Lo 3/ shf{ Pp6f a}+s÷ljQLo ;+:yfaf6 Pp6f
kl/jf/nfO{ Pp6f;Dd dfq k|bfg ug{ ;lsg] 5 .
3/÷ejg lgdf{0f ;DaGwL Joj:yf M
-s_ gu/kflnsf If]qleqsf] 3/÷ejgsf] ;'/If0fdf jf 3/÷ejg lgdf{0fsf nflu shf{ k|jfx ubf{
3/÷ejg lgdf{0f ;DaGwdf ;DalGwt :yfgLo tx÷sfof{noaf6 hf/L dfkb08x? k"/f
u/]÷gu/]sf] olsg u/L gS;fkf;, cfjZostf cg';f/ cGo lgsfosf] :jLs[lt, 3/÷ejg
lgdf{0f ;DkGg k|df0fkq÷k|df0fLs/0f÷clen]vLs/0f nufotsf sfuhftx? lng] Joj:yf
ug{' kg]{5 .
-v_ 3/÷ejg lgdf{0fsf nflu shf{ k|bfg ubf{ dxfgu/kflnsf, pkdxfgu/kflnsf, gu/kflnsf
/ g]kfn ;/sf/n] g]kfn /fhkqdf ;"rgf k|sfzg u/L /fli6«o ejg ;+lxtf nfu" u/]sf
ufFpkflnsfdf /fli6«o ejg ;+lxtf cg';/0f u/L lgdf{0f ul/g] ejgx?df dfq shf{ k|jfx
ug'{ kg]{5 .
k|i6Ls/0f M æPp6} If]qdf k|jflxt shf{Æ eGgfn] cy{Joj:yfsf] Ps} If]qsf u|fxsx?df k|jflxt shf{ ;fk6 /
hdfgt, jrgj4tf, k|tLtkq h:tf ;'ljwfx? ;Demg' k5{ .
-&_
lghL k|of]hgsf ;jf/L ;fwg shf{ ;DaGwL Joj:yf M
Ohfhtkqk|fKt ;+:yfn] JolQmut k|of]hgsf nflu ;jf/L ;fwg vl/b ug{ shf{ k|jfx ubf{ ;f]
;jf/L ;fwgsf] d"Nosf] clwstd %) k|ltzt / JolQmut ljB'tLo ;jf/L ;fwgsf] xsdf
*) k|ltzt;Dd dfq ug{' kg]{5 .
!@= vf/]hL / jrfpm M
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&& sf] Psn u|fxs tyf If]qut shf{ ;fk6 / ;'ljwfsf] ;Ldf lgwf{/0f
;DaGwL Joj:yf O=k|f lgb]{zg g+= #÷)&& af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&*
sflQs @* ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 38
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= $÷)&*
n]vfgLlt tyf ljQLo ljj/0fx?sf] 9fFrf ;DaGwL Joj:yf
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?n] kfngf ug'{kg]{ n]vfgLlt tyf ljQLo
ljj/0fx?sf] 9fFrf ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf
lgb]{zg hf/L ul/Psf] 5 .
-!_ ljQLo ljj/0f ;DaGwL Joj:yf
Ohfhtkqk|fKt ;+:yfn] b]xfosf] Joj:yf adf]lhd ljQLo ljj/0f tof/ ug'{ kg]{5 .
s= cfly{s jif{M
cfly{s jif{ eGgfn] k|To]s jif{sf] ;fpg ! ut]b]lv csf]{ jif{sf] c;f/ d;fGt;Ddsf] cjlwnfO{
hgfpg]5 . t/ ;+:yfkgf ePsf] jif{sf nflu ;+:yfkgf ePsf] ldltb]lv c;f/ d;fGt;Ddsf]
cjlwnfO{ cfly{s jif{ dfGg' kg]{5 .
v= o; a}+sn] tf]s]sf] 9fFrfnfO{ j}wflgs 9fFrf (Statutory Form) sf] ?kdf lng' kg]{
o; a}+sn] tf]lslbPsf] 9fFrf / ljlw cg';f/ ljQLo ljj/0f tof/ ug'{ kg]{5 .
u= k|rlnt n]vf dfkb08sf] cg'z/0f ug'{ kg]{
Ohfhtkqk|fKt ;+:yfn] cfˆgf] ljQLo ljj/0f g]kfn ljQLo k|ltj]bgdfg (NFRSs) cg';f/ tof/ ug'{
kg]{5 . g]kfn ljQLo k|ltj]bgdfgn] ;dfj]z gu/]sf If]qx?df cGt/{fli6«o ljQLo k|ltj]bgdfg
(IFRSs) nfO{ cfwf/sf] ?kdf lng' kg]{5 .
3= jflif{s ljQLo ljj/0f k|sfzg ug'{ kg]{
sfg'gL Joj:yf / tf]lsPsf] cjlwleq n]vfk/LIf0f ;DkGg eO;s]kl5 ljQLo ljj/0f jflif{s k|ltj]bg
k'l:tsfdf k|sflzt ug{'sf ;fy} jflif{s k'l:tsf cfˆgf] j]a;fO6df cBfjlws ug'{ kg]{5 . ;fy},
;j{;fwf/0fsf] hfgsf/Lsf nflu ljQLo cj:yfsf] ljj/0f, gfkmf jf gf]S;fgsf] ljj/0f, lj:t[t cfosf]
ljj/0f (Statement of Comprehensive Income), gub k|jfx ljj/0f, OlSj6Ldf ePsf] kl/jt{gsf] ljj/0f
/ o; O=k|f=lgb]{zg g+= ! adf]lhdsf] k'FhLsf]if tflnsf / k|d'v ljQLo ;"rsf+s cg';f/sf] ljj/0f
/fli6«o:t/sf] klqsfdf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# df tf]lsPsf] ;dofjlw leq
clgjfo{ ?kdf k|sflzt ug'{ kg]{5 .
ª= cGtl/d ljQLo k|ltj]bg k|sfzg ug'{ kg]{
-!_ a}+s tyf ljQLo ;+:yfn] PsLs[t ljQLo k|ltj]bg nufot k|d'v ljQLo kl/;"rsx? -Major
Financial Indicators_ sf] cGtl/d ljQLo k|ltj]bg -;+lIfKt k|ltj]bg_ o; k|of]hgsf nflu
tf]lsPsf] 9fFrfdf x/]s qodf;sf] dlxgf Joltt ePsf] ldltn] & lbgleq s'g} Ps /fli6«o:t/sf]
b}lgs klqsfdf clgjfo{ ?kdf k|sflzt u/L ;f]sf] Ps k|lt a}+s tyf ljQLo ;+:yf lgodg
ljefu / ;DalGwt ;'kl/j]If0f ljefunfO{ ;d]t pknAw u/fpg' kg]{5 . ;fy}, cGtl/d ljQLo
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 39
r=
5=
h=
em=
k|ltj]bgsf] lj:t[t ljj/0f o; a}+sn] tf]lslbPsf] 9fFrfdf cfˆgf] j]a;fO6df /fVg' kg]{5 . o;/L
lj:t[t cGtl/d ljQLo k|ltj]bg j]a;fO6df /flvPsf] Joxf]/f klqsfdf k|sfzg ul/g] k|ltj]bgdf
;d]t pNn]v ug{' kg]{5 .
t/, cfly{s jif{ @)&&÷&* sf] rf}yf] qodf;sf] cGtl/d ljQLo k|ltj]bg -;+lIfKt k|ltj]bg_
k|sfzg ug]{ cjlw @)&* ;fpg d;fGt;Dd sfod ul/Psf] 5 .
-@_ cGtl/d ljQLo k|ltj]bg k|sfzg ubf{ clgjfo{ ?kdf cfGtl/s n]vfk/LIfsaf6 k|dfl0ft u/fP/
dfq k|sfzg ug{' kg]{5 .
-#_ x/]s cfly{s jif{sf] cGTodf ;DalGwt ;+:yfsf] ckl/is[t cGtl/d ljQLo k|ltj]bg /
n]vfk/LIf0f ePsf] ljQLo ljj/0f aLr b]lvPsf] cGt/ ;DaGwdf sf/0f v'nfO{ tflnsfs} ?kdf
;+:yfsf] jflif{s k|ltj]bgsf] cnUu} kfgfdf o; a}+sn] tf]s]sf] 9fFrfdf k|sflzt ug{' kg{]5 .
-$_ cGtl/d ljQLo k|ltj]bg k|sflzt ubf{ pQm cjlwsf] sd{rf/L af]g;, sd{rf/L;Fu ;DalGwt
vr{x? tyf cfos/ nufotsf ;Dk"0f{ vr{x? Pjd\ lgodgsf/L ;dfof]hg ;d]tnfO{ ;dfj]z
u/]/ dfq k|sflzt ug'{ kg{]5 . ;fy}, k|ltz]o/ cfDbfgL -Earning Per Share_ u0fgf ubf{
Annualized EPS k|sfzg ug'{kg]{5 .
-%_ ;j{;fwf/0fsf] hfgsf/Lsf nflu ckl/is[t cGtl/d ljQLo k|ltj]bg k|sfzg ubf{ æ;'kl/j]If0f
ug]{ lgsfo tyf jfXo n]vfk/LIfsn] yk÷36 ug{ lgb]{zg lbPdf kl/is[t ljQLo ljj/0fdf km/s
kg{ ;Sg]5Æ eGg] Joxf]/fsf] km'6gf]6 /fvL k|sfzg ug{' kg]{5 .
-^_ P]g, gLlt, lgod tyf lgb{]zgdf :ki6 ul/Psf ljifodf ;d]t Ohfhtkqk|fKt ;+:yfsf
Joj:yfkgn] ;dod} ;dfof]hg gu/L ljQLo k|ltj]bgdf km/s k/]sf] cj:yfdf ;DalGwt
;+:yfnfO{ cfjZos sf/jfxL ul/g]5 .
o; lgb]{zgsf] k|of]hg ;DaGwdf
o; lgb]{zg adf]lhd a}+sn] cfˆgf] n]vfgLlt cg';f/ n]vfÍg, d"NofÍg tyf k|:t'tLs/0f u/]sf shf{,
lgIf]k nufotsf cGo ;Dklt tyf bfloTjx? k"0f{ ?kdf ljQLo ljj/0f k|:t'tLs/0fsf nflu dfq
k|of]u ug{ kfOg]5 . o; a}+ssf] ljleGg lgb]{zg adf]lhd o; a}+ssf ljleGg ljefux?df k]z ug'{ kg]{
tyf k|sfzg ug'{ kg]{ tYofÍ o; a}+ssf] ;DalGwt lgb]{zg adf]lhd g} x'g]5 . ;fy}, o; a}+ssf]
lgb]{zg adf]lhd o; a}+ssf] ljleGg ljefu tyf sfof{nox?df k]z ug'{ kg]{ ljleGg tYofÍ kmf/fd
tyf k|sfzg ug'{ kg]{ u/L tf]lsPsf ljj/0f ;DaGwL cGo s'g} klg lgb]{zgnfO{ o; lgb]{zgn] jfwf
k'¥ofPsf] dflgg] 5}g .
cfGtl/s k|of]hgsf nflu tof/ ul/g] n]vf ljj/0f ;DaGwdf
o; lgb]{zgn] ;DalGwt Ohfhtkqk|fKt ;+:yfsf] cfGtl/s k|of]hgsf] lgldQ tof/ ul/g] cGo n]vf
ljj/0f tof/ ug{ jfwf k'¥ofPsf] dflgg] 5}g .
o; a}+sn] tf]s]sf] 9fFrf / zLif{sdf s'g} kl/jt{g ug{ gkfOg] ;DaGwdf
ljQLo ljj/0fsf] s'g} zLif{s cGtu{t /sd g/x]sf] eP tfklg ;f] zLif{s sfod} /fvL o; a}+sn]
tf]s]sf] 9fFrfdf s'g} kl/jt{g ug{ kfOg] 5}g . t/, cg';"rLdf pNn]v ePsf] æcGoÆ zLif{sleq /xg]
u/L cfjZostf cg';f/ c? zLif{s ;dfj]z ug{ ;lsg]5 .
jflif{s ljQLo ljj/0fx? k]z ug'{ kg]{
cfˆgf] jflif{s lx;fasf] cfwf/df tof/ kf/]sf] jflif{s ljQLo ljj/0f jfXo n]vfk/LIfsaf6 k|f/lDes
n]vfk/LIf0f sfo{ ;dfKt ePkl5 tof/ ePsf] k|f/lDes k|ltj]bg, ;f] k|ltj]bg pk/ Joj:yfkgsf]
hjfkm tyf ;f]sf cfwf/df o; a}+sn] tf]lslbPsf] 9fFrfdf tof/ kfl/Psf] ljQLo ljj/0f cfly{s jif{
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 40
;dfKt ePsf] # dlxgfleq ;DalGwt ;'kl/j]If0f ljefudf :jLs[ltsf nflu k]z ug'{ kg]{5 . pQm
ljj/0fsf ;DaGwdf o; a}+ssf] u}/–:ynut ;'kl/j]If0faf6 s'g} ;+zf]wg ug'{ kg]{ lgb]{zg ePdf ;f]
adf]lhd ;dfof]hg u/L cfly{s jif{ ;dfKt ePsf] $ dlxgf leq -Dofb yk ePsf] cj:yfdf a9Ldf
yk b'O{ dlxgfleq_ n]vfk/LIf0f sfo{ ;DkGg ug'{ kg]{5 . ;fy}, ;dfof]lht ljQLo ljj/0f,
n]vfk/LIfssf] clGtd k|ltj]bg tyf n+ukmd{ cl86 l/kf]6{ (Long Form Audit Report, LFAR)
n]vfk/LIf0f ;DkGg ePsf] !% lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefux?df k]z ug'{ kg]{5 .
jflif{s ;fwf/0f ;efdf :jLs[ltsf] nflu k]z ug]{ k|of]hgfy{ tof/ u/]sf] jflif{s lx;fa (Annual
Accounts) o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefusf] ;xdlt lnP/ dfq ;fj{hlgs ug'{ kg]{5 .
-@_ ljQLo ljj/0f tof/ ul/g] cfwf/ tyf k|d'v n]vfgLlt
-s_ ljQLo ljj/0f tof/ ubf{ g]kfn ljQLo k|ltj]bgdfg (NFRSs) adf]lhd tof/ ug'{ kg]{5 . g]kfn n]vf
k|ltj]bgdfgn] ;dfj]z gu/]sf If]qx?df cGt/{fli6«o ljQLo k|ltj]bgdfg (IFRSs) nfO{ cfwf/sf] ?kdf
lng' kg]{5 .
-v_ ljj/0f tof/ ubf{ ckgfOg] n]vfgLltx? g]kfn ljQLo k|ltj]bgdfg (NFRSs) df pNn]lvt Joj:yfsf]
cwLgdf /xL Ohfhtkqk|fKt ;+:yfsf ;~rfns ;ldltaf6 kfl/t u/fO{ cjnDag u/]adf]lhd x'g]5 .
Ohfhtkqk|fKt ;+:yfx?n] ckgfPsf n]vfgLltx?sf] JofVofTds ljj/0f ljQLo ljj/0fsf] n]vf
;DaGwL l6Kk0fL cGtu{t k|d'v n]vfgLlt (Significant Accounting Policies) zLif{sdf pNn]v ug'{ kg]{5 .
n]vfgLltx? kl/jt{g ug'{ k/]df g]kfn ljQLo k|ltj]bgdfg (NFRSs) sf] cwLgdf /xL kl/jt{g ug{
;lsg] 5 . kl/jt{g ul/Psf] n]vfgLltx?sf] ljj/0f ljQLo ljj/0fsf] n]vf ;DaGwL l6Kk0fL cGtu{t
Basis of Preparation sf] Changes in Accounting Policies cGtu{t pNn]v ug'{ kg]{5 .
-#_ lgodgsf/L ;dfof]hg
Ohfhtkqk|fKt ;+:yfn] cjnDag u/]sf] n]vfgLlt adf]lhd sfod x'g] v'b d'gfkmfaf6 a}+s tyf ljQLo
;+:yf ;DaGwL P]g, @)&# tyf o; a}+ssf] lgb]{zg adf]lhdsf] a}wflgs tyf cGo sf]ifx?df /sd
afF8kmfF8 u/L afFsL /x]sf] d'gfkmfaf6 b]xfo adf]lhdsf] lgodgsf/L ;dfof]hg u/L sfod ePsf] /sdaf6
nfef+z ljj/0f ug{ ;lsg]5 .
-s_ a}+s tyf ljQLo ;+:yfn] klxnf] NFRSs Compliant ljQLo ljj/0f tof/ ubf{ Opening Statement of
Financial Position tyf ut jif{sf] ljQLo ljj/0fdf NFRSs adf]lhd ljleGg zLif{sx?df ;dfof]hg
u/L ;l~rt d'gfkmfdf /sd hDdf u/]sf]df ;f] a/fa/sf] /sdnfO{ Statement of Changes in Equity
dfkm{t ;l~rt d'gfkmf (Retained Earning) vftf vr{ u/L lgodgsf/L sf]if (Regulatory Reserve) df
hDdf ug'{ kg]{5 .
-v_ klxnf] NFRSs Compliant ljQLo ljj/0f tyf To; kZrftsf jif{x?sf] ljQLo ljj/0fx?df b]xfo
adf]lhdsf] lgodgsf/L ;dfof]hg u/L lgodgsf/L sf]if (Regulatory Reserve) df /sd hDdf÷vr{
ug'{ kg]{5 .
-c_ Ohfhtkqk|fKt ;+:yfsf] n]vfgLlt adf]lhd n]vfÍg ul/Psf] shf{sf] Aofh cfDbfgL dWo] o;
a}+ssf] lgb]{zg adf]lhd k|f]befjL cfwf/ (Accrual Basis) df n]vfÍg ul/g] Aofh cfDbfgL -h:t}M
o; a}+ssf] k"j{ :jLs[lt lnO{ /fli6«o k|fyldstfk|fKt If]qdf nufgL ul/Psf] shf{df k'FhLs/0f
ul/Psf] Aofh /sd tyf cfly{s jif{ ;dfKt ePsf] !% lbgleq k|fKt ePsf] Aofh /sd_
afx]ssf cGo k|fKt x'g afFsL Aofh cfDbfgL a/fa/sf] /sddf k|rlnt lgodfg';f/sf] cfos/
tyf sd{rf/L af]g; s6\6f u/L afFsL] /sdnfO{ ;l~rt d'gfkmf (Retained Earning) nfO{ vr{
u/L lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . pQm Aofh /sd k|fKt x'g cfPdf lgodgsf/L
sf]ifaf6 ;l~rt d'gfkmf (Retained Earning) df lkmtf{ ug{ ;lsg]5 .
t/, @)&* c;f/ d;fGt leqdf c;'n x'g'kg]{ Aofh /sd @)&* ebf} !% ut] leq k|fKt
ePdf To:tf] /sdnfO{ @)&* c;f/ d;fGtsf] cfDbfgLdf n]vfª\sg ug{ ;lsg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 41
-cf_ Ohfhtkqk|fKt ;+:yfx?n] x/]s shf{df cfˆgf] n]vfgLlt adf]lhd n]vfÍg ug]{ xfgL gf]S;fgL
(Impairment Loss) tyf o; a}+ssf] O=k|f=lgb]{zg g+= @ adf]lhd sfod x'g] shf{ gf]S;fgL
Joj:yf (Loan Loss Provision) sf] lj:t[t ljj/0f k|To]s qodf;df tof/ ug'{ kg]{5 . NFRSs
adf]lhd n]vfÍg x'g] shf{ xfgL gf]S;fgLsf] /sd O=k|f= lgb]{zg g+= @ adf]lhd sfod x'g] shf{
gf]S;fgL Joj:yf /sd eGbf sd ePdf sd ePhlt /sd jflif{s ?kdf ;l~rt d'gfkmf
(Retained Earning) vftfnfO{ vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . NFRSs adf]lhd
n]vfÍg x'g] shf{ xfgL gf]S;fgLsf] /sd a9b} uPdf ;f] a9]hlt /sd lgodgsf/L sf]ifaf6
;l~rt d'gfkmfdf lkmtf{ ug{ ;lsg]5 .
-O_ a}+sn] g]kfn ljQLo k|ltj]bgdfg -NFRSs) adf]lhd Fair value through profit or loss df n]vfÍg
u/]sf] nufgLsf ;fy} cGo s'g} ;DklQx?df Fair value gain (unrealized gain) ePdf pQm gfkmf
/sdnfO{ ;l~rt d'gfkmf (Retained Earning) vftfnfO{ vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{
kg]{5 . lgodgsf/L sf]ifdf hDdf ePsf] /sd NFRSs adf]lhd ;DalGwt ;DklQsf] Fair value
gain 36]sf] jf Fair value loss ePsf] cj:yfdf ;f] /sdnfO{ jflif{s ?kdf lgodgsf/L sf]ifaf6
;l~rt d'gfkmfdf lkmtf{ ug{ ;lsg]5 .
-O{_ cfˆgf] n]vfgLlt adf]lhd n]vfÍg ul/Psf] u}/ a}lsË ;DklQsf] s'n /sddf k|rlnt
lgodfg';f/sf] cfos/ tyf sd{rf/L af]g; s6\6f u/L afFsL] /sdnfO{ u}/ a}lsË ;DklQ ;sf/
ubf{sf] jif{df ;l~rt d'gfkmf vftfnfO{ vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . o:tf]
/sd u}/ a}lsË ;DklQ laqmL ePsf] jif{df jf :jk|of]hgsf nflu k|of]u u/]sf] jif{df
lgodgsf/L sf]ifaf6 ;l~rt d'gfkmf vftfdf lkmtf{ ug{ ;lsg]5 .
-p_ ljQLo cj:yfsf] ljj/0fdf /x]sf] :yug s/ ;DklQ a/fa/sf] /sd ;l~rt d'gfkmf vftfnfO{
vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 . :yug s/sf] k'g u0fgf ubf{ :yug s/
;DklQsf] d"No (Carrying Amount) df sdL cfPsf] jif{df sdL cfPsf] a/fa/sf] /sd
lgodgsf/L sf]ifaf6 ;l~rt d'gfkmf vftfdf lkmtf{ ug{ ;lsg]5 .
-pm_ cfˆgf] n]vfgLlt adf]lhd Goodwill n]vfÍg ubf{ n]vfÍg ubf{sf] jif{df Goodwill sf] lstfaL
d"No -Carrying Amount_ a/fa/sf] /sd ;l~rt d'gfkmf vftfnfO{ vr{ u/L lgodgsf/L sf]ifdf
hDdf ug'{ kg]{5 . ;fy}, Goodwill sf] xfgL gf]S;fgL (Impairment Loss) gfkmf gf]S;fg lx;fjdf
vr{ n]vfÍg u/L Goodwill sf] lstfaL d"No -Carrying Amount_ 36]sf] cj:yfdf xfgL gf]S;fgL
a/fa/sf] /sd lgodgsf/L sf]ifaf6 ;l~rt d'gfkmf vftfdf lkmtf{ ug{ ;lsg]5 .
-C_ cfˆgf] n]vfgLlt adf]lhd Merger/acquisition af6 l;lh{t Bargain Purchase Gain sf] n]vfÍg
u/]df n]vfÍg ubf{sf] jif{df ;f]sf] lstfaL d"No -Carrying Amount_ a/fa/sf] /sd ;l~rt
d'gfkmf vftfnfO{ vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{ kg]{5 / ;f] /sd Bonus Share hf/L
ug]{ k|of]hgsf nflu dfq k|of]u ug{ ;lsg] 5 . ;fy}, Bargain Purchase Gain sf] /sdaf6 Bonus
Share :jLs[ltsf nflu ;DalGwt ;'kl/j]If0f ljefudf k]z ubf{ ;f]sf]] lj:t[t ljj/0f ;lxt k]z
ug'{ kg{]5 . o; a}+saf6 :jLs[lt k|bfg ePsf] cj:yfdf Bonus Share hf/L u/]sf] /sd;Dd
lgodgsf/L sf]ifaf6 ;l~rt d'gfkmf vftfdf lkmtf{ ug{ ;lsg]5 .
-P_ cfˆgf] n]vfgLlt adf]lhd sd{rf/L vr{sf] n]vfÍg ubf{ jLdf+lss d"NofÍg (Actuary Valuation)
adf]lhd l;h{gf ePsf] Actuarial Loss nfO{ Other Comprehensive Income df n]vfÍg ePsf]
cj:yfdf ;f] a/fa/sf] /sd ;l~rt d'gfkmf vftfnfO{ vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{
kg]{5 . Actuarial Loss sd ePdf sd ePhlt /sd lgodgsf/L sf]ifaf6 ;l~rt d'gfkmf
vftfdf lkmtf{ ug{ ;lsg]5 .
-P]_ n]vfgLlt adf]lhd s'g} vr{ /sd gfkmf gf]S;fg lx;fadf n]vfÍg geO{ Other Comprehensive
Income dfkm{t jf ;f]em} OlSj6Ldf n]vfÍg eO{ OlSj6L lx;fj cGtu{tsf] ;DalGwt zLif{s
C0ffTds ePdf ;f] a/fa/sf] ;l~rt d'gfkmf vftfnfO{ vr{ u/L lgodgsf/L sf]ifdf hDdf ug'{
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 42
kg]{5 . s'g} cfly{s jif{df ;f]xL zLif{sdf cfDbfgL n]vfÍg ePsf] cj:yfdf ;f] cfDbfgL
a/fa/sf] /sd -lgodgsf/L sf]ifdf hDdf ePsf] /sd eGbf a9L gx'g] u/L_ lgodgsf/L sf]ifdf
vr{ u/L ;l~rt d'gfkmf vftfdf hDdf ug{ ;lsg]5 .
-cf]_ dfyL pNn]lvt Joj:yf afx]ssf ;DalGwt ;'kl/j]If0f ljefun] lgb]{zg lbPadf]lhdsf] /sd
lgodgsf/L sf]ifdf ;dfof]hg ug'{ kg]{5 .
-cf}_ ;l~rt d'gfkmf vr{ u/L lgodgsf/L sf]ifdf hDdf ePsf] /sd lgodgsf/L sf]ifaf6 k'gM
;l~rt d'gfkmfdf lkmtf{ x'g] cj:yf ePdf lgodgsf/L sf]ifaf6 lkmtf{ x'g] /sd ;f] sf]ifdf
hDdf ePsf] /sd eGbf a9L x'g] 5}g .
-u_ lgodgsf/L sf]ifdf hDdf ePsf] /sd o; a'Fbfdf pNn]lvt Joj:yf Pjd\ o; a}+sn] lbPsf] :jLs[lt
afx]ssf cj:yfdf vr{ ug{ kfOg] 5}g .
-3_ lgodgsf/L sf]ifdf hDdf ePsf] tyf vr{ ePsf] /sd ;lxt sf]ifdf ePsf] kl/jt{gsf] ljj/0f
cfˆgf] ljQLo ljj/0fsf] n]vf ;DaGwL l6Kk0fL (Notes to Accounts) df pNn]v (Disclose) ug'{ kg]{5 .
-ª_ Statement of Other Comprehensive Income df n]vf+sg ePsf] cfonfO{ ljt/0f ubf{ ljt/0f
x'g] /sdsf] @) k|ltzt General Reserve df hDdf u/L afFsL *) k|ltzt /sd dfq ljt/0f
ug'{kg]{5 .
$=
vf/]hL / jrfpm M
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&& sf] n]vfgLlt tyf ljQLo ljj/0fx?sf] 9fFrf ;DaGwL Joj:yf O=k|f lgb]{zg
g+= $÷)&& af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt ldlt @)&* sflQs @* ut];Dd
hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 43
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= %÷)&*
hf]lvd Joj:yfkg ;DaGwL Joj:yf
o; a}s
+ af6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] sf/f]jf/df lglxt shf{, ;~rfng, t/ntf,
ahf/, Aofhb/ tyf ljb]zL ljlgdo nufotsf hf]lvd Joj:yfkgsf ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf]
bkmf &( n] lbPsf] clwsf/ k|of]u u/L of] lgb]{zg hf/L ul/Psf] 5 .
!= hf]lvd Aoj:yfkg
;+:yfn] ;fdgf ug'{kg{] hf]lvdsf] klxrfg, dfkg, cg'udg, Joj:yfkg, lgoGq0f / l/kf]l6{ªsf nflu ;'b[9
hf]lvd Joj:yfkg ;+/rgf tof/ u/L sfof{Gjogdf Nofpg' kg]{5 . k|efjsf/L hf]lvd Joj:yfkgsf nflu
;+:yfsf] ;Dk"0f{ If]q ;d]6\g] u/L k"0f{ Pjd\ PsLs[t k4lt cg'z/0f ug'{ kg]{5 . ;+:yfut ;'zf;g / ;'b[9
hf]lvd Joj:yfkg aLr k|efjsf/L ;DaGw :yflkt x'g] u/L hf]lvd Joj:yfkg k|lt ;+:yfn] k"0f{
k|ltj4tf AoQm ug'{ kg]{5 .
@=
hf]lvd Joj:yfkg sfo{qmd (Risk Management Program)
-!_
;+:yfn] sDtLdf b]xfoadf]lhdsf ljifox? ;d]6\g] u/L hf]lvd Joj:yfkg ;+/rgf sfod ug'{
kg]{5M
-s_ ;~rfns ;ldlt / pRr Joj:yfkgaf6 ;s[o lgu/fgL (Oversight),
-v_ gLlt Pjd\ k|s[ofut ljifosf] kof{Kttf,
-u_ k|efjsf/L hf]lvd Joj:yfkg sfo{ (Risk Management Function),
-3_ pko'Qm Joj:yfkg ;"rgf k|0ffnL, /
-ª_ k|efjsf/L cfGtl/s lgoGq0f k|0ffnL Pjd\ ;Ldf (Limit)
-@_ ;+:yfsf] ;~rfns ;ldltn] ;+:yfn] axg ug{ rfx]sf] hf]lvd (Risk Appetite) / ;+:yfnfO{ u|fx\o
x'g] ;Ldf (Tolerance Limit) klxrfg u/L hf]lvd /0fgLlt to ug{'kg]{5 . ;+:yfsf] ;du| hf]lvd
Joj:yfkgsf nflu ;~rfns ;ldlt pQ/bfoL x'g'kg]{5 .
-#_ a}+s tyf ljQLo ;+:yfdf cGtlg{lxt vf; dxTjsf d"ne"t hf]lvd (Material Risks) sf] ;fdgf ug]{
gLlt tyf sfo{ljlw ;+:yfsf] ;~rfns ;ldltaf6 :jLs[t x'g'kg]{5 / To:tf gLlt tyf sfo{ljlw
sDtLdf klg jif{sf] Psk6s k'g/fjnf]sg ug{] tyf cfjZos b]lvPdf cBfjlws ;d]t ug'{ kg]{5 .
To;}u/L ;+:yfsf] hf]lvd Joj:yfkg ;Da4 gLlt, sfo{ljlw / k|s[ofsf] sfof{Gjog ug'{ pRr
Joj:yfkgsf] st{Jo x'g]5 . ;+:yfsf] ;~rfns ;ldlt / pRr Joj:yfkgn] hf]lvd ;DaGwL
k|ltj]bg sDtLdf q}df;df Psk6s / cfjZostf cg'?k h'g;'s} ;dodf cWoog tyf 5nkmn
ug'{ kg]{5 .
-$_ ;+:yfdf k|d'v hf]lvd clws[t (Chief Risk Officer - CRO) jf o:t} ;dfg kb cGt/ut /xg] u/L
:jtGq hf]lvd Joj:yfkg sfo{sf] Joj:yf ug'{ kg]{5 . ;+:yfsf] cfsf/ Pjd\ sf/f]af/sf]
ljlzi6tf;Fu tfbfTDo x'g] u/L cfjZostf cg';f/ k|To]s hf]lvd Joj:yfkgsf] nflu 5'§f5'§} jf
ufe]/ OsfO÷dxfzfvfsf] Aoj:yf ug{ ;lsg]5 . Hff]lvd Joj:yfkg sfo{n] slDtdf b]xfosf
ljifox? ;d]6\g' kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 44
#=
$=
-s_ hf]lvd ;DaGwL gLlt tyf sfo{ljlwsf] th'{df tyf cBfjlws ug]{ ;DaGwL k|s[ofsf]
Joj:yfkg ug]{,
-v_ ;+:yfsf] ;a} sfo{ut OsfOx?sf] d"ne"t hf]lvdsf] lgoldt cg'udg ug]{ tyf cgk]lIft
hf]lvdjf/] lg0f{ostf{x?nfO{ ;do ;dodf ;hu u/fpg]],
-u_ hf]lvd ;DaGwL k|ltj]bg tof/ ug]{ / ;f] k|ltj]bg hf]lvd Joj:yfkg ;ldlt / ;~rfns
;ldltdf k]z ug]{, /
-3_ hf]lvd Joj:yfkg sfo{sf ;a} kIfx?sf] k|efjsf/L sfo{Gjogdf ;3fp k'¥ofpg] .
-%_ ;+:yfsf] cfsf/, k|s[lt Pjd\ sfo{;+u tfbfTDo x'g] u/L k|d'v hf]lvd clws[tsf] sfd, st{Ao /
clwsf/ pNn]v ug'{ kg]{5 . k|d'v hf]lvd clws[tn] ;f]em} ;~rfns ;ldlt :t/Lo hf]lvd
Joj:yfkg ;ldltdf cfjlws ?kdf l/kf]l6{Ë ug'{ kg]{5 .
-^_ Joj;flos sfo{ / hf]lvd Joj:yfkg sfo{nfO{ s'g} lsl;dsf] :jfy{ (Conflict of Interest) gaflemg]
u/L cnUofpg' kg]{5 . t/, hf]lvd Joj:yfkgnfO{ hf]lvd Joj:yfkg ljefu÷OsfO{sf] dfq
lhDd]jf/Lsf] ?kdf lng' xF'b}g . hf]lvd Joj:yfkgsf nflu Joj;flos sfo{ (Main Business
Function) klxnf] ;'/Iff3]/f (First Line of Defence) sf] ?kdf /xg cfjZos 5 . ;+:yfsf k|To]s
sd{rf/L hf]lvd Joj:yfkgsf nflu cf–cfˆgf] lhDd]jf/Lk|lt ;hu x'g]u/L hf]lvd ;+:s[lt (Risk
Culture) sf] ljsf; ug'{ kg]{5 .
-&_ hf]lvd /0fgLlt cg'?k hf]lvdnfO{ ;+:yfn] æaxg ug{ rfx]sf] hf]lvdÆ (Risk Appetite) tyf
u|fXo x'g] ;Ldf (Tolerance Limit) leq /xg] u/L] ;+:yfleq ;jn cfGtl/s lgoGq0f k|0ffnL
(Internal Control System) sfod ug'{kg]{5 . cfGtl/s lgoGq0f k|0ffnLsf] ;antf / kof{Kttf
;'lglZrt x'g] u/L ;+:yfsf] k|efjsf/L n]vfk/LIf0f u/fpg ;~rfns ;ldlt÷hf]lvd Joj:yfkg
;ldlt k|ltj4 x'g' kg]{5 .
-*_ ;+:yfn] ;a} k|sf/sf d'ne't hf]lvdx? (All Material Risks) sf] Joj:yfkgsf nflu sfof{Gjogdf
/x]sf] gLlt, k|lqmof Pjd\ k|d'v hf]lvd clws[tsf] sfof{b]z hf]lvd ;'zf;g ;+/rgf (Risk
Governance Structure) nufotsf ljifo ;d]6L jflif{s k|ltj]bg tof/ u/L cfly{s jif{ ;dfKt
ePsf] Ps dlxgfleq ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
hf]lvd juL{s/0f
k|efjsf/L hf]lvd Jo:yfkgsf nflu ;+:yfn] b]xfoadf]lhd hf]lvdsf] juL{s/0f ug'{kg]{5 M–
-s_ shf{ hf]lvd
-v_ ;~rfng hf]lvd
-u_ t/ntf hf]lvd
-3_ ahf/ hf]lvd
-ª_ Aofhb/ hf]lvd
-r_ ljb]zL ljlgdo hf]lvd
-5_ cGo hf]lvd
shf{ hf]lvd Jo:yfkg ug]{ ;DaGwL Joj:yf
-!_ o; a}+saf6 hf/L ul/Psf] æshf{ ;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yf O=k|f=lgb]{zg g+= @_Æ / æPsn u|fxs tyf If]qut shf{ ;fk6 / ;'ljwfsf] ;Ldf lgwf{/0f ;DaGwL
Joj:yf -O=k|f=lgb]{zg g+= #_ tyf nufgL ;DaGwL Joj:yff -O=k|f=lgb]{zg g+= *_ nfO{ g} shf{ tyf
nufgL ;DaGwL hf]lvd Go"gLs/0f ug]{ cfwf/sf] ?kdf lng' kg]{5 .
-@_ shf{ hf]lvdsf] klxrfg, dfkg, cg'udg / lgoGq0f ug{ ;Ifd x'g] u/L ;+:yfn] pko'Qm gLlt tyf
sfo{ljlw cjnDag u/]sf] x'g' kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 45
-#_
-$_
-%_
-^_
-&_
-*_
-(_
-!)_
-!!_
shf{ ;DaGwL ;du| clVtof/L ;+/rgf :jLs[t ug]{ lhDd]jf/L ;DalGwt ;+:yfsf] ;~rfns
;ldltsf] x'g]5 . ;+:yfsf] cfsf/ Pjd\ sf/f]af/sf] ljlzi6tfsf cfwf/df pRr Joj:yfkgnfO{
k|Tofof]lht shf{ clVtof/L :ki6 x'g' kg]{5 .
;+:yfn] shf{ ;Da4 sfo{x?M Business Solicitation, shf{ d"NofÍg, shf{ :jLs[lt, shf{ k|jfx tyf
C0fL;Fusf] ;DaGw Joj:yfkg h:tf sfo{x? 5'§f5'§} x'g] u/L Jojl:yt u/]sf] x'g' kg]{5 .
;+:yfn] gofF shf{ k|jfx ubf{, shf{ gjLs/0f ubf{ jf ljBdfg shf{ ;'ljwf yk ubf{ shf{ ljZn]if0f
;DaGwL d"NofÍgsf kof{Kt cfwf/x? to u/]sf] x'g'kg]{5 . h'g k|of]hg jf p2]Zosf nflu shf{
k|jfx x'g] xf]] ;f]xL p2]Zo jf k|of]hgdf g} shf{ pkof]u x'g]df tyf eO{/x]sf] ;DaGwdf ;DalGwt
;+:yfn] kof{Kt cfwf/x?sf] ljZn]if0f u/L osLg u/]sf] x'g' kg]{5 .
æsÆ ju{sf jfl0fHo a}+s tyf ævÆ ju{sf /fli6«o :t/sf ljsf; a}+ssf] xsdf shf{ k|:tfj
d"NofÍg k|of]hgfy{ shf{ hf]lvd d"NofÍg k|0ffnL (Credit Risk Rating System) sf] ljsf; ;DalGwt
;+:yf :jod\n] u/]sf] x'g' kg]{5 . To:tf] k|0ffnLn] u|fxs / Joj;fosf] ;fv Pjd\ ljZj;lgotfnfO{
k|efjsf/L 9+un] ;d]6]sf] x'g' kg]{5 . To:tf] d"NofÍgnfO{ C0fLsf] Due Diligence sf] cfwf/sf] ?kdf
lng'kg]{5 . ;+:yfn] o:tf] d"NofÍg Kf|0ffnL tof/ ubf{ cGt/fli6«o pTs[i6 cEof;x?nfO{ cg'z/0f
ug{ ;Sg]5 .
shf{ ;DaGwL sfuhft, shf{ e'StfgLsf] cg'udg, shf{ kmfO{n Pjd\ ;'/If0f ;DaGwL
sfuhftx?sf] clen]v tyf JolQmut ;"rgfsf] cBfjlws clen]v sfod ug]{ k|of]hgsf nflu
;+:yfn] plrt k|sf/sf] shf{ k|zf;g ;DaGwL sfo{ (Credit Administration Function) cjnDag ug'{
kg]{5 .
;Dk"0f{ shf{x?sf] Psn tyf If]qut ?kdf cfjlws k'g/fjnf]sg x'g] Joj:yf ug'{kg]{5 . To:tf]
k'g/fjnf]sgnfO{ u|fxs;+usf] ;DaGw Joj:yfkgsf] /0fgLlt th'{df ug]{ cfwf/sf] ?kdf
lng'kg]{5 .
;+:yfsf] ;~rfns ;ldltn] to u/]sf] æaxg ug{ rfx]sf] hf]lvdÆ (Risk Appetite) tyf u|fXo x'g]
;Ldf (Tolerance Limit) Pjd\ lgodg ;DaGwL Joj:yfx? ;d]tnfO{ b[li6ut u/L ;+:yfn] cfkm\g}
shf{ ;Ldfx? -h:t}M If]qut, p2]Zout, lgis[o shf{ ;Ldf cflb_ lgwf{/0f ug{ ;d]t k|]l/t ul/Psf]
5.
;+:yf;Fu lgis[o shf{sf] oyf]lrt Joj:yfkgsf nflu plrt gLlt tyf k|lqmof sfof{Gjogdf /x]sf]
x'g'kg]{5 .
;xljQLos/0f shf{sf] xsdf hf]lvdsf] ljZn]if0f ug]{ k|d'v lhDd]jf/L cu'jf a}+ssf] x'g]5 . tyflk,
;xefuL a}+sx?n] cf–cfˆgf] 9+ujf6 hf]lvdsf] ljZn]if0f ug{ ;Sg]5g\ .
%= ;~rfng hf]lvd Jo:yfkg ug]{ ;DaGwL Joj:yf
-s_ sfo{/t hgzlQm, k|s[of, k|0ffnL Pjd\ jfx\o 36gfsf sf/0f l;lh{t ;~rfng hf]lvd Joj:yfkgsf
nflu plrt gLlt tyf sfo{ljlw sfof{Gjog ug'{ kg]{5 . n]vf, ;"rgf k|ljlw, hgzlQm Pjd\ gub
tyf a}+lsË sf/f]jf/ h:tf ;a} ;~rfng O{sfOx?df pTkGg x'g;Sg] hf]lvdnfO{ o:tf] gLltn]
;d]6g' kg]{5 .
-v_ ;+:yfn] cfˆgf] sf/f]af/;Fu ;DalGwt ;~rfng hf]lvdnfO{ Joj:yfkg ug{ k|efjsf/L cfGtl/s
lgoGq0f k|0ffnL tyf ;"rgf k|0ffnLsf] ljsf; ug'{kg]{5 . cfGtl/s n]vfk/LIfsn] k|To]s
zfvf÷ljefu÷sfof{nosf] n]vfk/LIf0f k|ltj]bgdf ;~rfng hf]lvdnfO{ k|efjsf/L ?kdf
Joj:yfkg ug{ cjnDag ePsf pkfox?sf] kof{Kttfsf] ;DaGwdf ;d]t l6Kk0fL÷k|lts[of ;dfj]z
ug'{ kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 46
^=
-u_ ;"rgf k|ljlwaf6 x'g ;Sg] ;~rfng hf]lvdnfO{ Go"gLs/0f ug]{ Joj:yfnfO{ a9L k|efjsf/L agfO{
;f]sf] lg/LIf0f tyf ;'kl/j]If0fnfO{ Jojl:yt ug{ ;"rgf k|ljlw ;DaGwL dfu{bz{g -Information
Technology Guidelines_hf/L ul/Psf] 5 . ;f] dfu{bz{g adf]lhd ;"rgf k|0ffnLsf] n]vfk/LIf0f
u/fpg' kg]{5 / ;f]sf] k|ltj]bg o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg{]5 .
-3_ hf]lvd Joj:yfkg sfo{jf6 ;~rfng ;Da4 hf]lvdx?sf] cg'udg lgoldt ?kdf x'g] Aoj:yf
;lxt Ifltsf] 36gfx?af/] dxTjk"0f{ ;"rgfx?M -h:t}M 36gfsf] k|s[lt, ufDeLo{tf, o;af6 ePsf]
ljQLo Iflt cflb_ Jojl:yt 9+uaf6 /xg] k|0ffnL cjnDag ug'{ kg]{5 .
-ª_ plrt Disaster Recovery / Business Continuity Plan th'{df u/L ljleGg lsl;dsf k|sf]kx?sf
afah'b Joj;fo lg/Gt/tfsf] ;'lglZrttf ug'{kg]{5 . o:tf of]hgfx? jflif{s ?kdf cEof; (Drill)
u/L cBfjlws ug'{ kg]{5 .
-r_ s'g} sd{rf/L k|lt clws lge{/tf, Pp6} sd{rf/L nfdf] ;do Ps} :yfgdf /x]/ sfo{ ug]{ tyf
sd{rf/L aLr ldnf]df]tf]sf sf/0f pTkGg x'g ;Sg] sd{rf/L ;Da4 hf]lvd Go"gLs/0fsf nflu
sd{rf/L kb:yfkg Pjd\ ;?jf nufotsf sfo{ k|efjsf/L x'g' kg]{5 .
-5_ k|fs[lts k|sf]k nufotsf 36gfx?n] ljQLo k|0ffnLsf] Jofj;flos lg/Gt/tfdf kfg{ ;Sg] k|lts"n
c;/nfO{ Go"gLs/0f ug{ o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?n] Contingency Management
Framework tof/ kf/L nfu" ug'{ kg]{5 .
-h_ ;~rfng hf]lvd sd ub}{ u|fxsx?nfO{ a+}lsË ;]jf k|of]udf ;'/Iffsf] k|Tofe"lt lbnfpg a}+s tyf
ljQLo ;+:yfx?n] Chip Based 8]la6, qm]l86, lk|k]8 cflb sf8{x? dfq hf/L ug'{kg]{5 .
t/ntf hf]lvd Jo:yfkg ug]{ ;DaGwL Joj:yf
-!_ ;+:yfdf Aofj;flos k|s[lt, cfsf/ Pjd\ sf/f]jf/sf] ljlzi6tfsf cfwf/df sfo{ljlw tyf dfu{bz{g
;lxtsf] pko'Qm t/ntf hf]lvd Joj:yfkg gLlt sfof{Gjog ug'{kg]{5 .
-@_ t/ntf ;DaGwL hf]lvd Go"gLs/0f ug{ ;+:yfn] cfˆgf] ;DklQ tyf bfloTjnfO{ e'QmfgL cjlw
(Maturity Period) sf] cfwf/df ljleGg ;do cGt/fn (Time Interval) df juL{s/0f ug'{ kg]{5 . o;
k|of]hgsf] lgldQ ;+nUg lgb]{zg kmf=g+= %=! adf]lhdsf] t/ntf ljj/0f (Liquidity Profile)
q}dfl;s ?kdf tof/ u/L qodf; -c;f]h, k';, r}t / c;f/ d;fGt_ ;dfKt ePsf] kGw| lbgleq
o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .
-#_ ;+:yfn] ;DklQ tyf bfloTjsf] e'QmfgL cjlwsf] cfwf/df lgDgfg';f/ ;do cGt/fnsf] juL{s/0f
ug'{ kg]{5 .
-s_ () lbg ;Ddsf] e'QmfgL cjlw ePsf ;DklQ tyf bfloTj
-v_ () lbg eGbf a9L !*) lbg;Ddsf] e'QmfgL cjlw ePsf ;DklQ tyf bfloTj
-u_ !*) lbg eGbf a9L @&) lbg;Ddsf] e'QmfgL cjlw ePsf ;DklQ tyf bfloTj
-3_ @&) lbg eGbf a9L ! jif{ ;Ddsf] e'QmfgL cjlw ePsf ;DklQ tyf bfloTj
-ª_ ! jif{ eGbfa9L e'QmfgL cjlw ePsf ;DklQ tyf bfloTj
-$_ lglZrt e'QmfgL cjlw ePsf ;DklQ tyf bfloTjnfO{ pka'Fbf -#_ adf]lhdsf] ;do cGt/fndf
;dfj]z ug'{ kg]{5 .
-%_ ;+:yfsf] lglZrt e'QmfgL cjlw gePsf rNtL tyf art lgIf]k h:tf bfloTjdWo] k|fylds
lgIf]ksf] ?kdf /x]sf / Go"gtd sfod ug'{kg]{ df}Hbftsf] c+z;Ddsf] /sd Ps jif{eGbf a9L
cjlwsf] ;do cGt/fnleq ;dfj]z ug'{ kg]{5 . rNtL tyf jrt lgIf]ksf] pQm c+zsf] oyfy{
cg'dfg ;+:yf :jo+n] ug'{ kg]{5 . ;fdfGotM :yfoL ?kdf /lx/xg] rNtL lgIf]ksf] c+znfO{ k|fylds
lgIf]ksf] ?kdf lng' kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 47
-^_ a}+s tyf ljQLo ;+:yfx?n] sfod ug'{ kg]{ shf{–lgIf]k cg'kft
(Credit-Deposit Ratio - CD
Ratio) sf] clwstd ;Ldf () k|ltzt tf]lsPsf] 5 .
k|i6Ls/0fM
-s_ o; k|of]hgsf] nflu k"FhL sf]if / k'FhL sf]ifsf] cËsf] ?kdf /x]sf C0fkq jfx]ssf C0fkq, !
jif{ jf ;f]eGbf a9L cjlwsf] ljb]zL d'b|fdf lnPsf] C0f tyf o; a}+saf6 k|bfg ul/Psf]
k'g/shf{ /sdnfO{ lgIf]ksf] ?kdf u0fgf ug{ ;lsg]5 . C0fkq k'FhLsf]ifsf] c+usf] ?kdf
/xg] jf g/xg] ;DaGwdf Ohfhtkq k|fKt ;+:yfn] C0fkq hf/L ubf{s} avt tf]Sg' kg]{5 .
of] lgb]{zg hf/L x'g'k"j{ hf/L ePsf C0fkqsf] xsdf Ohfhtkq k|fKt ;+:yfn] @)&( c;f/
d;fGt ;Ddsf] nflu lgIf]ksf] ?kdf ;d]t u0fgf ug{ ;Sg]5g\ .
-v_ o; Joj:yfcg';f/ shf{–lgIf]k cg'kft (CD Ratio) tf]lsPeGbf a9L ePdf a}+s tyf ljQLo
;+:yfx?n] qmlds ?kdf 36fO{ @)&( c;f/ d;fGtleq tf]lsPsf] cg'kft sfod ul/;Sg'
kg]{5 .
-u_ shf{–lgIf]k cg'kft (CD Ratio) u0fgf ubf{ cGt/a}+s lgIf]knfO{ ;dfj]z ug{ kfOg] 5}g .
o; k|of]hgsf nflu æcGt/a}+s lgIf]kÆ eGgfn] s'g} Ohfhtkqk|fKt ;+:yfn] csf]{
Ohfhtkqk|fKt ;+:yfnfO{ lbPsf] shf{÷;fk6L /sd ;f]xL ;+:yfdf lgIf]ksf] ?kdf /flvPsf]
/sdnfO{ hgfpg]5 .
-&_ shf{–lgIf]k cg'kft (CD Ratio) sf] cg'udg tyf xhf{gf ;DaGwL Joj:yf M
-s_ shf{–lgIf]k cg'kft (CD Ratio) sf] cg'udg b}lgs ?kdf ul/g]5 .
-v_ dfl;s cf};t cfwf/df To:tf] cg'kft gf3]df ;DalGwt ;'kl/j]If0f ljefu dfk{mt xhf{gf
nufOg]5 .
-u_ k|To]s dlxgfsf] ! ut]b]lv d;fGt;Ddsf] k|To]s sfo{lbg -;fj{hlgs ljbf jfx]s_ sf] cfwf/df
dfl;s cf};t cg'kft lgwf{/0f ul/g]5 .
-3_ tf]lsPsf] ;Ldf gf3]sf] xsdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( cg';f/ xhf{gf
nufOg]5 . o;/L xhf{gf nufpbf xhf{gf /sd lgDgfg';f/ lgwf{/0f ul/g]5 .
-*_
-(_
-!)_
-!!_
-k|To]s dlxgfsf] dfl;s cf};t shf{ aSof}tf /sd — () k|ltztn] sfod x'g] dfl;s
cf};t /sd_ x a}+s b/
!)) X !@
;+:yfdf t/ntfsf] ;du| Joj:yfkgsf nflu ;DklQ–bfloTj ;ldlt (Assets Liabilities Committee ALCO) h:tf ljlzi6 ;+/rgf sfod /x]sf] x'g'kg]{5 . ;+:yfsf] t/ntf l:yltsf] k'g/fjnf]sg ug{
o:tf] ;ldltsf] a}7s lgoldt cGt/fndf a:g' kg]{5 / t/ntf hf]lvd u|fXo ;Ldfleq /xg] u/L
cfjZos pkfox?sf] cjnDag u/]sf] x'g'kg]{5 .
;+:yfn] t/ntfdf rfk k/]sf] ;dodf cfjZos sf]if h'6fpg Contingency Funding Plan th'{df
u/]sf] x'g' kg]{5 .
;~rfns ;ldlt / pRr Aoj:yfkgn] t/ntf tyf t/ntf hf]lvd ;DaGwL k|ltj]bg lgoldt
?kdf cWoog tyf 5nkmn ug'{ kg]{5 . ;DklQ bfloTj Joj:yfkg ;ldltsf] a}7ssf] 5nkmnsf
ljifox? / lg0f{ox? 5nkmnsf nflu q}dfl;s ?kdf ;~rfns ;ldlt ;dIf k]z ug'{ kg]{5 .
;+:yfnfO{ ;~rfns ;ldltaf6 :jLs[t æjxg ug{ rfx]sf] hf]lvdÆ (Risk appetite) tyf u|fXo x'g]
;Ldf (Tolerance Limit) tyf lgofds lgsfon] tf]s]sf] ;Ldf ;d]tnfO{ dWogh/ u/L cfkm\gf]
Joj;fosf] cfsf/ / k|s[lt cg';f/ t/ntf ;Ldfx? -h:t}M clgjfo{ gub df}Hbft, j}wflgs
t/ntf tyf shf{÷;|f]t kl/rfng cg'kft h:tf ;Ldf_ lgwf{/0f ug{ k|]l/t ul/Psf] 5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 48
&=
*=
ahf/ hf]lvd Jo:yfkg ug]{ ;DaGwL Joj:yf
-!_ d"No Pjd\ Jofhb/ h:tf kl/;"rsx?df cfpg] ptf/r9fjsf sf/0f l;h{gf x'g ;Sg] d"ne"t
ahf/ hf]lvdsf] Joj:yfkgsf nflu ;+:yf;Fu cfjZos gLlt tyf sfo{ljlw x'g'kg]{5 .
-@_ sf]if Joj:yfkg (Treasury Management) ;Fu ;DalGwt hf]lvd cg'udg, dfkg Pjd\ ljZn]if0fsf
nflu ÆsÆ ju{sf jfl0fHo a}+sx?n] Middle office :yfkgf ug'[{kg]{5 . o:tf] Office sf]if Joj:yfkg
;DaGwL sfo{ (Treasury Functions) af6 :jtGq /xg'sf ;fy} pQm Office n] hf]lvd Joj:yfkg
ljefu÷O{sfOnfO{ ;d]t l/kf]l6{ª ug'{ kg]{5 .
Aofhb/ hf]lvd Jo:yfkg ug]{ ;DaGwL Joj:yf
-!_ Aofhb/ ;DaGwL ptf/r9fjjf6 l;h{gf x'g] hf]lvdnfO{ pko'St 9+ujf6 ;Daf]wg ug{ ;Sg] u/L
;+:yf;Fu plrt gLlt tyf sfo{ljlw x'g' kg]{5 .
-@_ Aofhb/af6 pTkGg x'g] hf]lvdnfO{ Go"gLs/0f ug{ b]xfo adf]lhdsf pkfox? cjnDag ug'{ kg]{5 M–
-s_ Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] ;DklQx? tyf bfloTjx? (Interest Sensitive
Assets and Liabilities) nfO{ dfq ;DklQ tyf bfloTjdf ;dfj]z ug'{ kg]{5 .
-v_ ;fdfGotM ;DklQ tyf bfloTjsf] e'QmfgL cjlw ldnfg gx'g] (Maturity Mismatch) cj:yfsf]
cGt/ ljZn]if0f -Gap Analysis_ ubf{ gub df}Hbft (Cash Balance) / Aofh e'QmfgL lbg' gkg]{
(Non-interest Bearing Account) vftfsf] /sd ;dfj]z ug{ kfOg] 5}g .
-u_ Aofhb/ hf]lvdnfO{ Jojl:yt tyf Go"gLs/0f ug{ ;+nUg lgb]{zg kmf=g+=%=@ adf]lhdsf]
ljj/0f q}dfl;s -c;f]h, k';, r}t / c;f/ d;fGt_ ?kdf tof/ u/L qodf; ;dfKt ePsf]
!% lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug{' kg]{5 .
-#_ Aofhb/ hf]lvdsf] cg'udg ug{ lnOg'kg]{ ;do cGt/fn (Time Interval) sf] juL{s/0f ubf{ g]=/f=
a}+s lgb]{zg kmf=g+= %=@ Aofhb/ ;DaGwL hf]lvd cg'udg tflnsf adf]lhd ug'{ kg]{5 .
-$_ lglZrt e'QmfgL cjlw (Fixed Maturity Period) gePsf ;DklQ tyf bfloTjnfO{ b]xfo adf]lhd
;dfj]z ug'{ kg]{5 M–
-s_ lglZrt e'QmfgL cjlw gePsf ;DklQx?
-!_ cfjlws ?kdf Aofhb/ ;dfof]hg x'g] u/L k|jfx ul/Psf] shf{ (Floating rate loan
with interest adjusted periodically) nfO{ h'g cjlwdf Aofhb/ ;dfof]hg ul/G5, ;f]xL
;do cGt/fnleq ;dfj]z ug'{ kg]{5 .
-@_ s'g} Aofhb/ ljz]if kl/jt{g;Fu ;dfof]hg x'g] -h:t}M 6]«h/L lansf] Aofhb/_ u/L
k|jfx ul/Psf] cfjlws shf{nfO{ ;a}eGbf sd cjlwsf] ;do cGt/fnleq ;dfj]z
ug'{ kg]{5 .
-v_ lglZrt e'QmfgL cjlw gePsf bfloTjx?
Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] lglZrt e'QmfgL cjlw gePsf bfloTjx?
(Interest Sensitive, Floating Rate Liabilities) nfO{ dfq h'g cjlwdf Aofhb/ ;dfof]hg
ul/G5, ;f]xL ;do cGt/fnleq ;dfj]z ug'{ kg]{5 .
-%_
cGt/ (Gap) dfkg b]xfo adf]lhd ug'{ kg]{5 M–
-s_ ljleGg ;do cGt/fnsf s'n ;DklQaf6 s'n bfloTj 36fP/ ;f] ;do cGt/fnsf] ;DklQ
tyf bfloTjsf] cGt/ (Gap) lgwf{/0f ug'{kg]{5 . pQm cGt/ (Gap) wgfTds (Positive) cyjf
C0ffTds (Negative) b'j} x'g ;Sg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 49
(=
-v_ Aofhb/ hf]lvd Go"g ug]{ k|of]hgsf] lgldQ k|To]s ;do cGt/fnsf] ;l~rt cGt/
(Cumulative Gap) ;d]t lgwf{/0f ug'{kg]{5 . ;l~rt cGt/ lgwf{/0f ubf{ h'g ;do
cGt/fnsf] ;l~rt cGt/ lgwf{/0f ug'{kg]{ xf] ;f] ;do cGt/fnsf] cGt/ (Gap) ;lxt ;f]
eGbf cl3sf ;do cGt/fnsf cGt/nfO{ ;d]t hf]8]/ /fVg' kg]{5 .
-u_ Aofhb/df x'g ;Sg] ;Defljt kl/jt{gnfO{ cg'dfg (Estimate) ug'{kg]{5 . ;f] k|of]hgsf]
nflu ;fdfGotof ! k|ltztn] Aofhb/ kl/jt{gaf6 kg{ hfg] c;/nfO{ x]g{ ;lsg]5 .
-3_ kl/jt{g x'g] cg'dfg ul/Psf] Aofhb/ pkv08 -u_ adf]lhd k|To]s ;do cGt/fnsf]
;dofjlw;Fu ;dfof]lht x'g] u/L lgwf{/0f ug'{kg]{5 . ;f] k|of]hgsf] lgldQ Aofhb/df x'g]
;dfof]lht Aofhb/ kl/jt{g (Interest Rate Change - IRC) nfO{ b]xfosf] cg'kftn] u'0fg ug'{
kg]{5 M–
;do cGt/fndf /x]sf lbg ÷#^% lbg
h:t} M— ! k|ltztn] Aofhb/ kl/jt{g ePdf, () lbgsf] ;do cGt/fn x'Fbf
Interest Rate Change (IRC) = ()÷#^%)=)!
= )=))@%
-ª_ Aofhb/df ePsf] kl/jt{gsf sf/0f a}+ssf] gfkmf–gf]S;fgdf kg{ uPsf] c;/nfO{ x]g{ ljleGg
;do cGt/fnsf] ;l~rt cGt/fn (Cumulative Gap) nfO{ pkv08 -3_ adf]lhd lgwf{/0f
ul/Psf] Aofhb/n] u'0fg u/L lgwf{/0f ug'{ kg]{5 .
-^_ s'g} gofF a}+lsª ;]jf (New Product) sf] cawf/0ff tof/ ubf{ Jofhb/sf] ptf/r9fjsf sf/0f
;+:yfsf] jf;nftdf o:tf] a}+lsË ;]jfsf sf/0f kg]{ c;/sf] d"NofÍg ug'{kg]{5 . Jofhb/ hf]lvdnfO{
b[li6ut u/L ;+:yfx?nfO{ Pricing / Repricing nufot k|lt:kwf{Tds ljZn]if0f (Competitive
Analysis) ;DaGwL ljlw tyf /0fgLltx? th'{df u/L nfu" ug{ k|]l/t ul/Psf] 5 .
ljb]zL ljlgdo hf]lvd Jo:yfkg ug]{ ;DaGwL Joj:yf
-!_ ljb]zL ljlgdo b/df x'g] ptf/r9fjaf6 pTkGg hf]lvdnfO{ Joj:yfkg ug{ ;F:yf;Fu plrt gLlt
tyf sfo{ljlw x'g'kg]{5 . ljlgdob/sf] ptf/r9fjaf6 ;+:yfsf] cfo Pjd\ k'FhLdf kg{;Sg]
;Defljt hf]lvdsf] ;DalGwt ;+:yfn] d"NofËg ug'{kg]{5 .
-@_ ljb]zL ljlgdo b/df cfpg] ;Defljt kl/jt{gaf6 ;+:yfsf] ljQLo cj:yfdf kg{ ;Sg] c;/nfO{
cg'udg ug]{ p2]Zon] ;+nUg lgb]{zg kmf=g+= %=# adf]lhdsf] ljj/0f dfl;s ?kdf dlxgf ljt]sf] &
lbgleq o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k7fpg' kg]{5 .
-#_ ;+:yfn] ljb]zL ljlgdo b/df cfpg] kl/jt{gaf6 pTkGg x'g;Sg]] hf]lvdnfO{ Go"gLs/0f ug{ o;
a}+sn] hf/L u/]sf] n]vf ;DaGwL gLlt tyf ljQLo ljj/0fx?sf] 9fFrf ;DaGwL lgb]{zg -O=k|f lgb]{zg
g+= $_ df pNn]v eP adf]lhdsf] ;6xL 36a9 sf]if sfod /fVg' kg]{5 .
-$_ ;+:yfn] cNksfnLg tyf bL3{sfnLg e'QmfgL cjlwsf cfwf/df ljb]zL ljlgdonfO{ d'b|fut ?kdf
juL{s/0f u/L b'j} cjlwsf] v'b cj:yf (Net Position) b]vfpg' kg]{5 .
k|i6Ls/0fM o; k|of]hgsf] nflu æcNksfnLgÆ cjlw eGgfn] ! dlxgf jf ;f]eGbf sd cjlw
;Demg' k5{ .
-%_
;+:yfsf] ljb]zL ljlgdosf] b}lgs v'b cj:yf a9Ldf k|fylds k'FhLsf] #) k|ltzt;Dd x'g] u/L
;Ldf sfod ul/Psf] 5 . v'b cj:yf pQm ;LdfeGbf a9L x'g uPdf ;+:yf :jo+n] To:tf]
cj:yfnfO{ ;Ldfleq Nofpg k|of; ug'{ kg]{5 . ! dlxgfleq klg ;+:yfn] v'b cj:yfnfO{ ;Ldfleq
gNofPdf g]kfn /fi6« a}+s P]g, @)%* adf]lhd sf/jfxL x'g]5 . v'b cj:yf u0fgf ubf{ kl/jTo{
ljb]zL d'b|f lgIf]k bfloTj (Foreign Currency Deposit Liablility) tyf clu|d ljb]zL ljlgdo
vl/b÷laqmL nufot cGo Derivatives x?sf /sd ;d]tnfO{ ;dfof]hg ug'{ kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 50
-^_
!)=
!!=
!@=
!#=
;+:yfn] jf;nftleq / jflx/sf] sf/f]af/af6 ;[hgf x'g ;Sg] ljb]zL ljlgdo ;DaGwL hf]lvdsf]
oyf]lrt n]vfhf]vf ub}{ ;f]sf] d"NofÍg Pjd\ Joj:yfkg ug{ ;DalGwt ;+:yf ;Ifd x'g' kg]{5 .
cGo hf]lvd Jo:yfkg ug]{ ;DaGwL Joj:yf
dfly pNn]v ul/P afx]ssf cGo hf]lvd h:t} Reputation Risk, /0fgLlts hf]lvd (Strategic Risk), ;Dklt
z'4Ls/0f÷cft+ssf/L lqmofsnfkdf ljQLo nufgL ;DaGwL hf]lvd (AML/CFT Risk), Legal Risk,
jftfj/0f, ;fdflhs tyf df};d kl/jt{g hf]lvd (Environment, Social and Climate change Risk_ h:tf
hf]lvdx?sf] ;d]t klxrfg ug'{ kg]{5 . ;+:yfn] o:tf ;j} lsl;dsf hf]lvdx?sf] Joj:yfkg ug{ kof{Kt
gLlt, sfo{ljlw th'{df ug'{ kg]{5 .
hf]lvd Joj:yfkg ;DaGwL dfu{bz{g
o; a}+saf6 æsÆ ju{sf jfl0fHo a+}sx?sf] hf]lvd Joj:yfkgnfO{ ;jn agfpg hf/L ul/Psf] hf]lvd
Joj:yfkg ;DaGwL dfu{bz{g (Risk Management Guidelines) nfu" ul/Psf]n] pQm dfu{bz{gnfO{ ;d]t
cfwf/sf] ?kdf lng' kg]5
{ .
bjfa k/LIf0f ;DaGwL dfu{bz{g
o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf :jo+n] tf]lsPsf] bjfa k/LIf0f dfu{bz{g -Stress
Testing Guidelines_ adf]lhd lgoldt ?kdf bjfj k/LIf0f -:6]«; 6]li6Ë_ ug]{ Joj:yf sfof{Gjog
ug{'÷u/fpg' kg]{5 . ;f] dfu{bz{g adf]lhd bjfj k/LIf0f ug]{ ;Gbe{df lgDg adf]lhdsf] yk Joj:yf
ul/Psf] 5 M–
-s_ ;DalGwt ;+:yfn] qodf; ljQLo ljj/0fsf cfwf/df bjfa k/LIf0f u/L To:tf] k/LIf0fsf] kl/0ffd
af/] ;~rfns ;ldlt tyf pRr Joj:yfkgdf 5nkmn ug'{kg]{5 .
-v_ To:tf] bjfa k/LIf0fsf] nflu o; a}+sn] tof/ u/]sf] Spreadsheet o; a}+ssf] ;DalGwt ;'kl/j]If0f
ljefusf] u}/–:ynut dxfzfvfdf ;Dks{ /fvL lng ;lsg]5 .
-u_ v08 -v_ adf]lhdsf] Spreadsheet df plNnlvt bjfa k/LIf0f;Fu ;DalGwt tYofÍ Pjd\ kl/0ffd
x/]s qodf; lat]sf] #) lbgleq ;DalGwt ;'kl/j]If0f ljefusf] u}/–:ynut OsfOdf pknAw
u/fpg' kg]{5 .
vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&& sf] ;+:yfsf] sf/f]af/df lglxt hf]lvd Go"gLs/0f ug]{ ;DaGwL Joj:yf
O=k|f=lgb]{zg g+= %÷)&& adf]lhdsf] lgb]{zg tyf ;f] kZrft ldlt @)&* sflQs @* ut];Dd
hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 51
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= ^÷)&*
;+:yfut ;'zf;g ;DaGwL Joj:yf
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] kfngf ug'{ kg]{ ;+:yfut ;'zf;g ;DaGwL
Joj:yf ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf lgb]{zg hf/L
ul/Psf] 5 .
!= ;~rfnsn] kfngf ug'{ kg]{ cfr/0f ;DaGwL Joj:yf
-!_ Ohfhtkqk|fKt ;+:yfsf ;~rfnsn] Go"gtd :jLsf/of]Uo cfr/0f sfod ug'{ kg]{
-s_ ;~rfnsn] o; a}+sn] hf/L u/]sf] cfr/0f ;DaGwL Joj:yf kfngf ug]{ jrgj4tfkqdf
x:tfIf/ ug'{ kg]{5 .
-v_ s'g} JolQm ;~rfnsdf lgo'Qm ePkl5 sfo{ef/ ;DxfNg'eGbf klxn] cfˆgf] ;+:yf;Fu ljQLo
:jfy{ eP gePsf] s'/f ;~rfns ;ldltnfO{ lnlvt ?kdf hfgsf/L u/fpg'
kg]{5 .
-u_ ;~rfnsn] a}+s jf ljQLo ;+:yfsf] Joj:yfkgsf] b}lgs sfdsf/jfxLdf x:tIf]k ug'{ xF'b}g .
-3_ ;~rfnsn]] cfˆgf] clwsf/ If]q gf3L u/]sf] sfdsf/jfxLk|lt ;~rfns :jo+ hjfkmb]xL x'g'
kg]{5 . To:tf] cj:yfdf ;+:yf pQ/bfoL x'g' kg]{5}g .
-ª_ ;~rfnsn] kbLo dof{bf sfod x'g] u/L lzi6 af]nL, Jojxf/, sfo{z}nL / cfr/0f k|:t't ug'{
kg]{5 . ;+:yfsf] sfo{ jftfj/0f lau|g], 3[0ff, å]if pTkGg x'g] s'g}klg lsl;dsf] ultljlw ug'{
÷u/fpg' x'b}g .
-@_ Ohfhtkqk|fKt ;+:yfsf] lxt ljk/Ltsf ultljlwdf ;+nUg x'g gx'g]
-s_ ;~rfns k|ToIf jf ck|ToIf ?kdf ;+:yfsf] lxt ljkl/t x'g] s'g} klg lsl;dsf] ultljlwdf
;+nUg x'g' x'b}g .
-v_ ;~rfns lghsf] ljQLo :jfy{ /x]sf] u|fxs;Fusf] sf/f]af/df k|ToIf jf ck|ToIf ?kdf
;+nUg x'g' x'Fb}g . s'g} u|fxs;Fu To:tf] ;~rfnssf] s'g} klg lsl;dn] :jfldTj, ;fe]mbf/ jf
hdfgtstf{ eO{ C0f lng] jf lbg] ljifodf ljQLo :jfy{ ufFl;Psf] 5 eg] lgh ;~rfns
kbdf axfn /xg of]Uo dflgg] 5}g .
-u_ ;~rfns ;ldltn] lghsf] ljQLo :jfy{ ufFl;Psf] 5 egL k|dfl0ft gu/];Dd ;fj{hlgs
?kdf lgisfzg ul/Psf ;]o/÷C0fkqx?sf] sf/f]af/sf] xsdf o; lsl;dsf] k|ltaGw nfu"
x'g] 5}g .
-3_ ;~rfnssf] Psf3/ kl/jf/sf ;b:on] lwtf]kq Joj;foL -bnfn, ahf/ lgdf{tf cflb_ sf]
?kdf :yflkt ;+ul7t ;+:yfsf] bz k|ltzteGbf a9L :jfldTj u|x0f u/L lwtf]kq sf/f]af/df
;+nUg x'g kfOg] 5}g .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 52
-ª_
;~rfns jf ! k|ltzteGbf a9L ;]o/ lnPsf ;]o/wgL jf lghsf] kl/jf/sf] :jfldTjdf
/x]sf]÷ljQLo :jfy{ /x]sf] kmd{, sDkgL;Fu 3/ ef8f lnO{ sf/f]]jf/ ug{ kfOg] 5}g .
-#_ PseGbf a9L Ohfhtkqk|fKt ;+:yfsf] ;~rfns, ;Nnfxsf/ jf sfo{sf/L clwsf/ k|of]u ug]{ cGo
s'g} kbdf /xg gkfOg]
Pp6f ;+:yfdf ;~rfns /x]sf] JolQm Ps}k6s csf]{ Ohfhtkqk|fKt ;+:yf nufot ;xsf/L P]g,
@)$* cGtu{t ;+rflnt art tyf C0f ;xsf/L ;+:yf tyf aLdf ;DaGwL Joj;fo ;~rfng ug]{
;+ul7t ;+:yf ;d]tsf] ;~rfns, ;Nnfxsf/ jf s'g} klg kbdf /xg kfOg] 5}g .
-$_ ;+/Ifssf] x}l;otdf /xg gx'g]
;~rfnsn] u|fxssf] hdLg tyf hfoh]yf ;DaGwL sf/f]af/df k|zf;s jf ;+/Ifssf] x}l;otn]
;+nUg x'g' x'Fb}g . olb o:tf] sfo{df ;+nUg eO{ u|fxssf] Ohfhtkqk|fKt ;+:yfdf /x]sf]] vftfdf
x:tfIf/ ug]{ clwsf/ k|fKt u/]df ;~rfns ;ldltaf6 To;sf] lnlvt :jLs[lt lng' kg]{5 .
-%_ kbsf] b'?kof]u ug{ gx'g]
;~rfnsn] cfˆgf] kb / gfd b'?kof]u u/L s'g} klg lsl;dsf] JolQmut kmfObf x'g] lqmofsnfkdf
;+nUg x'g kfOg] 5}g . Ohfhtkqk|fKt ;+:yfsf ;~rfns / lghsf kl/jf/n] ;d]t lgh axfn
/x]sf] Ohfhtkqk|fKt ;+:yf;Fu sf/f]af/ ubf{ kfl/jfl/s ;DaGwnfO{ hf]8\g kfOg] 5}g . kl/jf/sf]
ljj/0f v'nfO{ To:tf kl/jf/n] Ohfhtkqk|fKt ;+:yfaf6 shf{ lng] ePdf ;f] ;DaGwL 5nkmn /
lg0f{odf efu lng kfOg] 5}g . ;fy}, ;fdfgx?sf] vl/b laqmL ubf{ ;]o/ nufot cGo
k|Tofe"ltx?sf] sf/f]af/df k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug{ kfOg] 5}g . o;}u/L
;'g, rfFbL, ljb]zL ljlgdo / ljb]zL ;'/If0fkqx?sf] ;§fk§f ubf{ kbLo k|efj kfg{ kfOg] 5}g .
-^_ clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t /fVg' kg]{
Ohfhtkqk|fKt ;+:yfsf] n]vf ;DaGwL clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t ?kdf /fv]sf] x'g'kg]{5 .
;~rfnsn] Ohfhtkqk|fKt ;+:yfsf] cflwsfl/s n]vf ;DaGwL clen]v / sfuhftdf JolQmut
?kdf yk36 ug{ kfOg] 5}g .
-&_ uf]klgotf sfod /fVg' kg]{
-s_ ;~rfnsn] u|fxssf] ;"rgf / sf/f]af/sf] uf]kgLotf sfod /fVg' kg]{5 . lgh ;~rfns
kbaf6 lgj[Q eO;s]kl5 klg ;+:yfn] s'g} u|fxs;Fu u/]sf] uf]Ko sfo{ -Ohfhtkqk|fKt
;+:yfsf] lnlvt :jLs[lt gePsf]df_, k|ltlnkL clwsf/, cGo kqfrf/, n]vf / u|fxs;Fu
ePsf] cGo sf/f]af/sf] ljj/0f cfˆgf] ljQLo :jfy{sf] nflu k|of]u ug{ kfOg] 5}g .
-v_ s'g} u|fxssf] Jofj;flos jf ljQLo ;"rgf u|fxssf] lnlvt :jLs[lt lnP/ cGo JolQm jf
;+:yfnfO{ lbg ;lsg] 5 .
t/, k|rlnt sfg'gsf] cwLgdf /xL ljQLo sf/f]af/ ;DaGwL ljj/0fx? t];|f] kIfnfO{ pknAw
u/fpFbf uf]kgLotf e+u ePsf] dflgg] 5}g .
-*_ lgikIf / ;dfg Jojxf/ ug'{ kg]{
;~rfnsn] u|fxs;Fusf] ldqtf / ;DaGwaf6 k|efljt geO{ lgikIf Pjd\ ;dfgtfsf] cfwf/df
Jofj;flos Jojxf/ ug'{ kg]{5 .
-(_ lnlvt ?kdf hfgsf/L lbg' kg]{
Ohfhtkqk|fKt ;+:yfn] dfly n]lvP adf]lhdsf] cfr/0f ;DaGwL Joj:yf :jLsf/ u/L tyf cfjZos
b]v]df cfˆgf] cfGtl/s sfo{ k|0ffnLsf] nflu yk cfr/0f ;DaGwL Joj:yf ;d]t tof/ u/L o; a}+ssf]
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 53
-!)_
-!!_
-!@_
-!#_
-!$_
-!%_
-!^_
-!&_
-!*_
a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DjlGWft ;'kl/j]If0f ljefunfO{ lnlvt ?kdf hfgsf/L lbg'
kg]{5 .
ljj/0f k]z ug'{ kg]{
a}+s tyf ljQLo ;+:yfn] cfˆgf] ;~rfnsn] o; lgb]{zgdf tf]lsPsf cfr/0fx? kfngf u/] gu/]sf]
ljj/0f jflif{s ?kdf ljQLo ljj/0fdf v'nfpg' kg]{5 . s'g} ;~rfnsn] pQm cfr/0fx?sf] kfngf
gu/]df ;f] kfngf gu/]sf] ljj/0f / lghdfly ul/Psf] sf/jfxLsf] ljj/0f ;DalGwt ;'kl/j]If0f
ljefudf k7fpg' kg]{5 .
;~rfns ;ldltsf] ;b:o ;ldltsf] a}7sdf lgoldt ?kdf pkl:ylt x'g' kg]{5 . o:tf] pkl:ylt
lel8of]÷6]ln sGkm/]G;sf] dfWodaf6 ;d]t x'g ;Sg]5 . dgfl;j dflkmssf] sf/0f tyf k"j{ ;"rgf
lagf nuftf/ # k6seGbf a9L ;ldltsf] a}7sdf cg'kl:yt ePdf To:tf] ;~rfnssf] kb :jtM
l/Qm ePsf] dflgg]5 .
Ps eGbf a9L JolQm Ohfhtkqk|fKt ;+:yfsf] ;~rfns÷sfo{sf/L k|d'v x'g gkfOg]
o; a}+saf6 Ohfhtkqk|fKt a+}s tyf ljQLo ;+:Yffdf Psf3/ kl/jf/, kmd{, sDkgL, ;+ul7t ;+:yf
jf Pp6} ;d"xsf] sDkgLaf6 Ps eGbf a9L JolQm ;~rfns jf sfo{sf/L k|d'v kbdf
dgf]gog÷lgjf{rg÷lgo'Qm x'g ;Sg] 5}g .
t/ n3'ljQ ljQLo sf/f]af/ ug]{ æ3Æ ju{sf] ljQLo ;+:yfdf ;~rfns lgo'Qm ug{ / ;+ul7t
;+:yfn] ;]o/ lnPsf] a}+s tyf ljQLo ;+:yfdf cfkm'n] lnPsf] ;]o/ cg'kftdf ;~rfns lgo'Qm ug{
afwf k'¥ofPsf] dflgg] 5}g . Pp6f Ohfhtkqk|fKt ;+:yfn] csf]{ Ohfhtkqk|fKt ;+:yf -æ3Æ ju{
afx]s_ df ;]o/ nufgL (Cross Holding) eO{ ;~rfns lgo'Qm ug{ of] Joj:yfn] 5'6 lbPsf] dflgg]
5}g .
g]kfn ;/sf/ jf g]kfn ;/sf/sf] :jfldTj k|fKt ;+ul7t ;+:yf jf o; a}+s jf o; a}+saf6
Ohfhtkqk|fKt a}+s jf ljQLo ;+:yfsf] axfnjfnf sd{rf/L a}+s tyf ljQLo ;+:yf ;DaGwL P]g,
@)&# sf] bkmf !* sf] pkbkmf -!_ sf] v08 -`_ df ePsf] Joj:yf adf]lhd n3'ljQ ljQLo
;+:yf / k"jf{wf/ ljsf; a}+sdf afx]s cGo Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ;~rfns
x'g kfpg] 5}g .
s'g} klg kmd{ tyf sDkgL sfnf];"rLdf k/]sf] eP sfnf];"rLdf /x]sf] cjlw / sfnf];"rLaf6 x6]sf]
tLg jif{;Dd To:tf] kmd{ tyf sDkgLx?sf] tkm{af6 ;~rfns dgf]gog÷lgo'lQmsf] nflu of]Uo x'g]
5}g .
;+:yfks÷;+:yfks ;d"xsf] ;]o/ wf/0f u/]sf ;]o/wgLn] ;+:yfks ;d"x afx]s cGo ;d"xaf6
;~rfnsdf pDd]bjf/L lbg kfpg] 5}gg\ .
s'g} a}+s jf ljQLo ;+:yfdf s'g} JolQm jf lghsf] k|ltlglw cfˆgf] / cfˆgf] ljQLo :jfy{ /x]sf]
kmd{÷ sDkgL÷ ;+:yfsf tkm{af6 Ps} k6s Ps eGbf a9L ;~rfns kbdf lgo'Qm÷dgf]gog x'g
;Sg] 5}gg\ .
;+3Lo ;+/rgf adf]lhdsf] :yfgLo, k|fb]lzs jf ;+3Lo txsf] kbflwsf/Ldf lgjf{lrt JolQmx? o;
a}+saf6 Ohfhtkqk|fKt ;+:yfdf ;~rfns /xFbf ;+:yfut ;'zf;gsf] kIf sdhf]/ x'g] x'Fbf To:tf
kbflwsf/Lx?n] kbdf axfn /x'~h]n a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltdf k|ltlglwTj ug{
kfpg] 5}gg\ .
&) jif{ gf3]sf] JolQm Ohfhtqk|fKt ;+:yfsf] ;~rfns kbdf lgo'Qm÷k'gM lgo'Qm tyf dgf]lgt
x'g of]Uo x'g] 5}g . ;fy}, &$ jif{ gf3]sf] JolQm ;~rfns kbdf axfn /xg ;Sg] 5}g .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 54
@=
-!(_ ;efdf efu lng / dtbfg ug{ gkfpg] cj:yf
-s_ cfkm' / o; a}+saf6 Ohfhtkqk|fKt a+}s tyf ljQLo ;+:Yffsf] aLrdf ePsf] jf x'g] s'g} zt{
aGb]hsf] ;DaGwdf x'g] 5nkmndf s'g} JolQmn] z]o/wgLsf] x}l;otaf6 cfkm} jf cfˆgf]
k|ltlglwåf/f ;fwf/0f ;efdf efu lng / dtbfg ug{ kfpg] 5}g .
-v_ cfkm"n] u/]sf] jf ug{ 5'6fPsf] jf unt 9Ën] u/]sf] sfdsf] hjfkmb]xL jf cfˆgf] :jfy{ lglxt
/x]sf] s'g} klg ljifosf ;DaGwdf ;fwf/0f ;efdf x'g] 5nkmndf ;~rfns jf lghsf]
lx:;]bf/ jf k|ltlglwn] dtbfg ug{ kfpg]5}g .
-u_ s'g} ;]o/ wgLn] ;DalDGwt ;+:yfsf] ;~rfnsnfO{ k|ltlglw lgo'Qm u/]sf] cj:yfdf To:tf]
;~rfnsn] cfˆgf] lghL :jfy{ jf ;/f]sf/ ePsf] ljifodf jf cfkm'nfO{ lgo'Qm ug]{ ljifodf
s;}sf] k|ltlglwsf] x}l;otn] ;fwf/0f ;efdf dtbfg ug{ kfpg] 5}g .
-3_ o; a}+saf6 Ohfhtkqk|fKt a+}s tyf ljQLo ;+:Yffdf cfkm'n] lnPsf] z]o/ lwtf] jf aGws
/fvL C0f lng] z]o/wgLn] To:tf] C0f e'Qmfg gu/]sf] sf/0faf6 lghpk/ sfg"gL sf/afxL
rnfO{ z]o/ afkt dtbfg ug{af6 /f]s nufpg ;DalGGwt a+}s tyf ljQLo ;+:Yffaf6 n]lvO{
cfPdf ;DalGwt a+}s tyf ljQLo ;+:Yffaf6 To:tf] z]o/wgLnfO{ lghn] lnPsf] z]o/ afkt
C0f r'Qmf gePsf] cjlwe/ dtbfg ug{af6 /f]s nufpg' kg]{5 .
-ª_ g]kfn /fi6« a}+s P]g @)%* sf] bkmf !)) sf] pkbkmf @ sf] v08 v,u,3 tyf ª adf]lhdsf]
sf/afxLdf k/]sf ;~rfns÷z]o/wgL jf lghsf] k|ltlglwn] sf/afxL ePsf] ldltn] Ps jif{
dtbfg ug{ kfpg]5}g .
;~rfns÷;~rfns ;ldltsf] st{Jo / pQ/bfloTj
;j{;fwf/0faf6 lgIf]k ;+sng u/L To;sf] ;+/If0f ug]{ h:tf] dxTjk"0f{ sfo{df ;+nUg Ohfhtkqk|fKt
;+:yfsf ;~rfnsx?n] cfˆgf ;]o/wgLx?sf] lxt dfq gx]/L lgIf]kstf{ nufotsf ;/f]sf/jfnf
(Stakeholder) x?sf] lxt ;+/If0f ug{;Sg] u/L ;+:yf ;~rfngdf lqmofzLn x'g' kg]{5 . ;~rfnsx?sf]
c;n cfr/0f tyf lqmofsnfkaf6 ;DalGwt ;+:yfsf ;fy} b]zsf] ;du| ljQLo k|0ffnLdf cg's'n k|efj
kg{ hfg] x'Fbf To:tf ;+:yfsf ;~rfnsx?sf] lgo'QmL, lghx?n] kfngf ug'{ kg]{ st{Jo tyf axg ug'{ kg]{
pQ/bfloTj ;DaGwdf b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 M–
-s_ ;+:yfnfO{ bIf, ljj]sk"0f{ Pjd\ Jofj;flos ?kdf ;~rfng ug{ pko'Qm lsl;dsf] sd{rf/L k|zf;g
ljlgodfjnL tof/ u/L of]Uo tyf ;Ifd pRr kbflwsf/Lx?sf] 5gf}6 tyf lgo'lQm ug'{ kg]{5 .
-v_ cfGtl/s n]vfk/LIfsaf6 lgoldt ?kdf cfGtl/s n]vfk/LIf0f u/fpg' kg]{5 . cfGtl/s
n]vfk/LIf0fsf] sfo{ Outsource ug]{ ePdf k]zfut k|df0fkqk|fKt AolQm÷;+:yfnfO{ lgo'Qm ug{
;lsg]5 . ;fy}, ;DalGwt ;+:yfn] cfˆgf] Ps hgf clws[tnfO{ ;Dks{ clws[tsf] lhDd]jf/L tf]Sg'
kg]{5 . cfGtl/s n]vfk/LIfsn] sDtLdf q}dfl;s ?kdf cfˆgf] k|ltj]bg l;w} n]vfk/LIf0f ;ldlt
;dIf k]z ug]{ Joj:yf ug'{ kg]{5 . pQm k|ltj]bgdf b]xfosf ljifox? ;d]t ;dfj]z ePsf] x'g'
kg]{5 M–
-c_ cfGtl/s n]vfk/LIf0fdf ;+nUg hgzlQmsf] ljj/0f .
-cf_ ;f] sfo{ ;DkGg ug{ nfu]sf] sfo{ lbg .
-u_ s'g} Pp6f ;+:yfsf] Internal Audit ;DaGwL sfo{ ug{ lhDd]jf/L tf]lsPsf] JolQm jf ;+:yf tyf ;f]
;+:yfsf ;fem]bf/ jf sd{rf/Ln] ;f] ;+:yfsf] Statutory Audit ;DaGwL sfo{df ;+nUg x'g kfpg]
5}g . To;}u/L s'g} Pp6f ;+:yfsf] Statutory Audit ;DaGwL sfo{ ug{ lhDd]jf/L tf]lsPsf] JolQm jf
;+:yf tyf ;f] ;+:yfsf ;fem]bf/ jf sd{rf/Ln] ;f] ;+:yfsf] Internal Audit ;DaGwL sfo{df ;+nUg
x'g gkfpg] Joj:yf ;ldltn] ldnfpg\' kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 55
-3_ ;+:yf ;j{;fwf/0fsf] /sd kl/rfng ug]{ ;+:yf ePsf] x'Fbf ;~rfnsx?n] ;+:yfsf] cg'udg tyf
;'kl/j]If0f sfo{ j9L ljj]sk"0f{ / ;Ifd t/Lsfn] ug'{ kg]{5 .
-ª_ ;+:yfsf sd{rf/Lx?nfO{ clVtof/ k|Tofof]hg u/] klg lghx?sf] lqmofsnfksf] clGtd bfloTj
;~rfnsx?n] g} axg ug'{ kg]{ x'Fbf ;~rfns ;ldltsf] a}7sdf sd{rf/Lx? dfly ul/Psf
;'kl/j]If0f tyf sf/jfxL ;DaGwL clen]v /fVg' kg]{5 .
-r_ ;+:yfsf] nufgL tyf shf{ gLlt, ;DklQ tyf bfloTj Joj:yfkg, ah]l6Ë, of]hgf / cGo cfjZos
ljifodf lnlvt gLlt tyf of]hgf th'{df u/L sd{rf/Lx?nfO{ kfng ug{ nufpg' kg]{5 .
-5_ ;~rfnsx?n] Ohfhtkqk|fKt ;+:yfsf] cj:yf Pjd\ ultljlw / Joj:yfkgn] clVtof/ u/]sf gLlt
;DaGwdf lgoldt ?kdf hfgsf/L lnO{ cfjZostf cg';f/ ;'wf/fTds pkfo ckgfpg' kg]{5 .
-h_ ;~rfns ;ldltsf] a}7s k|rlnt sfg'gdf Joj:yf eP cg';f/ a:g' kg]{5 .
-em_ k|rlnt sfg'g / o; a}+saf6 hf/L ePsf gLlt lgb]{zg tyf lgodgsf] kl/kfngf gePdf
;~rfnsx? cfˆgf] kbaf6 avf{:t ;d]t x'g;Sg] x'gfn] To:tf sfg'g, gLlt lgb]{zg tyf lgodg
ljifodf ;~rfnsx? k"0f{ hfgsf/ x'g'sf ;fy} Ohfhtkqk|fKt ;+:yfaf6 To:tf sfg'g, gLlt
lgb]{zg tyf lgodg kfngf eP gePsf] ;DaGwdf lgoldt cg'udg ug'{ kg]{5 .
-`_ ;+:yfsf ;~rfnsx?n] lgIf]kstf{sf] xslxt ljk/Lt sfo{ u/]df jf o; a}+sn] dfu u/]sf sfuhftx?
pknAw gu/fPdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhd To:tf ;~rfns tyf
kbflwsf/LnfO{ nufOPsf] hl/jfgf JolQmut ?kdf ltg'{ kg]{5 . o;/L JolQmut ?kdf lt/]sf] hl/jfgf
/sdnfO{ ;DalGwt Ohfhtkqk|fKt ;+:yfn] cfˆgf] lx;fjdf vr{ n]vL e'QmfgL lbg kfpg] 5}g .
-6_ a+}s jf ljQLo ;+:yfsf] ;+:yfks, ;~rfns jf z"Go bzdnj Ps k|ltzteGbf a9L ;]o/ lnPsf]
;]o/wgL tyf lghsf] kl/jf/ ;f]xL ;+:yfsf] :jtGq ;~rfns x'g kfpg] 5}g . :jtGq ;~rfnsn]
wf/0f u/]sf] ;]o/ :jfldTj u0fgf ubf{ kl/jf/sf ;a} ;b:ox?n] wf/0f u/]sf] s'n ;]o/ ;+VofnfO{
cfwf/ dfGg' kg]{5 .
-7_ k|rlnt sfg'gn] tf]s]sf] cj:yfdf afx]s Ohfhtkqk|fKt ;+:yfsf u}/ sfo{sf/L ;~rfns tyf
cGo ;~rfnsx?n] k|d'v sfo{sf/L clws[tsf] cg'kl:yltdf k|d'v sfo{sf/L clws[tsf] x}l;otn]
b}lgs sfo{;~rfng ug{ kfOg] 5}g . ;fy}, cWoIf tyf ;~rfnsx?n] cfˆgf] ;+:yfsf] n]6/Kof8
tyf 5fk k|of]u u/L s'g} klg kqfrf/ ug{ kfOg] 5}g . t/, cWoIfnfO{ a}+s tyf ljQLo ;+:yf
;DaGwL P]g, @)&# sf] bkmf @# sf] pkbkmf -$_ adf]lhd ;~rfnsn] a}+s tyf ljQLo ;+:yfsf]
Joj:yfkgsf] b}lgs sfd sf/jfxLdf x:tIf]k ug'{ x'Fb}g eGg] Joj:yfsf] cwLgdf /xL b}lgs
sfo{;~rfng;Fu ;DalGwt afx]ssf ljifodf n]6/Kof8 tyf 5fk k|of]u u/L kqfrf/ ug{ eg] o;
Joj:yfn] afwf kg]{5}g .
-8_ cfˆgf] ;~rfns ;ldltsf] a}7sdf ;~rfns afx]ssf ;b:ox?nfO{ cfdGq0f u/L ;~rfns ;/x
a}7s eQf tyf cGo ;'ljwf k|bfg ug{ kfOg] 5}g . t/ a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltn]
cfjZostf dxz'; u/]df vf;vf; ljifodf 7f]; /fo÷ k/fdz{sf nflu ljQLo :jfy{ gePsf] lj1
JolQmnfO{ ;~rfns ;ldltsf] a}7sdf cfdGq0f u/L cfjZos /fo÷k/fdz{ k|fKt u/L ;f] jfkt
kfl/>lds k|bfg ug{, sDkgL ;lrj tyf ;lrjfnosf sd{rf/Lx?nfO{ ;~rfns ;ldltn]
tf]s]adf]lhdsf] vr{ k|bfg ug{ eg] of] Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
-k|i6Ls/0f M o; k|of]hgsf nflu ;~rfns afx]s cGo kbflwsf/Ln] ;~rfns ;+of]hs jf ;b:o
/xg] ;ldlt÷pk–;ldltdf a}7s eQf lng kfpg] 5}gg\ . t/, ;lrjfno ;DaGwL sfd ug]{ cGo
kbflwsf/LnfO{ ;ldltn] tf]ls 5'6\6} eQf lbg ;lsg] 5 ._
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 56
-9_
a}+s jf ljQLo ;+:yfdf lgjf{lrt÷dgf]gog ePsf] k|To]s ;~rfnsn] cfkm" lgjf{lrt jf dgf]lgt ePsf]
ldltn] a9Ldf k}+lt; lbgleq a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !@& adf]lhd kb
tyf uf]klgotfsf] zky lnO ;Sg' kg]{5 . cWoIfn] ;ky ln+bf æsÆ ju{sf Ohfhtkqk|fKt
;+:yfx?sf] xsdf ueg{/÷8]k'6L ueg{/ ;dIf, ævÆ ju{sf /fli6«o :t/sf Ohfhtkqk|fKt
;+:yfx?sf] xsdf 8]k'6L ueg{/ jf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefusf sfo{sf/L
lgb]{zs ;dIf / sf7df8f}+ pkTosfleq k|wfg sfof{no /x]sf æuÆ ju{sf /fli6«o:t/sf
Ohfhtkqk|fKt ;+:yfx?sf] xsdf o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefusf sfo{sf/L
lgb]{zs jf lgb]{zs ;dIf / sf7df8f}+ pkTosf aflx/ k|wfg sfof{no /x]sf afFsL ;Dk"0f{ ævÆ tyf
æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?sf] xsdf ;DalGwt If]q x]g]{ g]kfn /fi6« a}+s sfof{nosf]
lgb]{zs ;dIf kb tyf uf]klgotfsf] ;ky lng' kg]{5 . To;}u/L, a}+s tyf ljQLo ;+:yfsf]
;~rfns tyf sfo{sf/L k|d'vn] ;DalGwt a}+s jf ljQLo ;+:yfsf] cWoIf ;dIf / cGo kbflwsf/L
tyf sd{rf/Ln] sfo{sf/L k|d'v jf lghn] tf]s]sf] kbflwsf/L ;dIf lng' kg]{5 . o; Joj:yf
adf]lhd ;ky glnPdf ;DalGwt cWoIf, ;~rfns, kbflwsf/L jf sd{rf/Lsf] kb :jtM vf/]h
x'g]5 .
-0f_ sfo{sf/L k|d'vsf] ;]jf ;'ljwfsf] lgwf{/0f tf]lsPsf] dfu{bz{g cg';f/ ug'{ kg]{M
Ohfhtkqk|fKt ;+:Yffn] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !@) df ePsf]
Joj:yf ;d]tsf] cfwf/df Joj:yfkg vr{ Pjd\ sfo{sf/L k|d'vsf] tnj, eQf tyf cGo
cfly{s ;'ljwfx? lgwf{/0f ug]{ ;DaGwdf o; a}+såf/f hf/L dfu{bz{gdf plNnlvt dfkb08
cg';f/ ug'{ kg]{]5 .
#
-t_ Ohfhtkqk|fKt ;+:yfn] pTs[i6 JolQm 5gf}6 (Talent-hunt) k|lqmofaf6 sd{rf/L egf{ ug'{ kg]{
cj:yfdf lgikIftf / kf/bzL{tf sfod x'g] u/L cnu} sfo{ljlw th'{df u/L dfq egf{ ug]{ Joj:yf
ug'{kg]{ 5 .
;~rfns lzIff sfo{qmd M
-!_ a}+s tyf ljQLo ;+:yfdf gofF ;~rfns lgo'Qm÷dgf]lgt eO{ cfP kZrft\ ;DalGwt ;+:yfn]
cfkm\gf] ;+/rgf, Joj;fosf] k|s[lt, ;+:yfut ;'zf;g, ;+:yfut /0fgLlt, Joj;flos of]hgf,
;~rfnssf] st{Jo tyf pt/bfloTj, hf]lvd Joj:yfkgsf ;DaGwdf ckgfOPsf /0fgLlt,
;dli6ut cfly{s Pjd\ ljQLo cj:yf, jt{dfg sfg'gL Joj:yf, k|rngdf /x]sf a}+lsË ;]jf tyf
k4lt / o; a}+saf6 hf/L ul/Psf lgb]{zg cflb laifox? ;d]6L Ps dlxgfleq cled'vLs/0f Orientation_ u/fpg' kg]{5 .
-@_ a}+s tyf ljQLo ;+:yfn] ;du| a}+lsË k|0ffnLsf] ;+:yfut ;'zf;g Pjd\ hf]lvd Joj:yfkgsf]
u'0f:t/ ;'wf/ ug{sf nflu kf/blz{tf (Transparency), v'nf;f (Disclosure), :jfy{sf] åGå (Conflict
of Interest), cg'kfngf (Compliance) / cGo lgofds lgsfo;Fusf] ;DaGw Pjd\ ;dGjo
nufotsf ljifodf cGt/f{li6«o c;n cEof; (International Best Practice) ;d]6L cfkm\gf ;a}
;~rfnsx?nfO{ x/]s jif{ sDtLdf Psk6s cled'vLs/0f÷k'gtf{huLs/0f u/fpg] Joj:yf
ldnfpg' kg]{5 .
-#_ a}+s tyf ljQLo ;+:yfsf ;~rfns ;ldltn] a'Fbf g+= ! / @ df ePsf] Joj:yf ;d]6L ;~rfnssf]
of]Uotf tyf a}lsË If]qsf] sfo{ cg'ejsf cfwf/df k|To]s ;~rfnsnfO{ k|bfg ug]{ ;~rfns lzIff
sfo{qmd ;DaGwL sfo{ljlw agfO{ nfu" ug'{ kg]{5 / To:tf] sfo{ljlwsf] !÷! k|lt a}+s tyf ljQLo
;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 57
$=
sfo{sf/L k|d'vsf] lgo'lQm ;DaGwL Joj:yf
-!_ Ohfhtkqk|fKt ;+:yfsf] ;+Rffns ;ldltn] k|rlnt sfg'g tyf ;+:yfsf] k|aGwkq, lgodfjnL /
a}+s jf ljQLo ;+:yfsf ;~rfns / sfo{sf/L k|d'vsf] lgo'lQmsf nflu cfjZos of]Uotf tyf sfo{
cg'ej ;DaGwL ljlgodfjnL, @)&$ sf] Joj:yfsf] cwLgdf /xL sfo{sf/L k|d'vsf] lgo'lQm ug'{
kg]{5 . o;/L sfo{sf/L k|d'vsf] lgo'lQm ubf{ ;+:yfut ;'zf;g tyf cfGtl/s lgoGq0f Pjd\
;Gt'ngsf] b[li6sf]0fn] ;~rfns ;ldltsf] cWoIfnfO{ sfo{sf/L k|d'vsf] ?kdf lgo'Qm ug{ pko'Qm x'g]
5}g .
-@_ ^% jif{ gf3]sf] JolQm a}+s tyf ljQLo ;+:yfsf] k|d'v sfo{sf/L clws[t kbdf lgo'Qm÷k'gM lgo'Qm
x'g of]Uo x'g] 5}g . ;fy}, ^( jif{ gf3]sf] JolQm k|d'v sfo{sf/L clws[t kbdf axfn /xg ;Sg]
5}g . -#_ sfo{sf/L k|d'vsf] ?kdf lgo'Qm x'g] JolQmdf k|rlnt a}+s tyf ljQLo ;+:yf ;DaGwL
sfg'gdf plNnlvt of]Uotf tyf cg'ejsf cltl/Qm b]xfosf yk of]Uotf, cg'ej tyf u'0fx? x'g'
kg]{5 .
-s_ a}+lsË sf/f]af/sf] nflu cfjZos kg]{ Jofj;flos cg'ej,
-v_ ;+:yfsf] b}lgs sfo{ ;Dkfbgdf cfGtl/s lgoGq0f / k|rlnt sfg'gsf] kl/kfngf ug]{ u/fpg]
;Ifdtf,
-u_ a}+lsË jf ljQLo Joj;fosf] pRr txdf sfo{ u/]sf],
-3_ 6f6 gkN6]sf] jf a]OdfgL jf hfn;fhLsf] cf/f]kdf ;hfo gkfPsf],
-ª_ cfˆgf] k"j{ sf/f]af/df o; a}+saf6 lgnDjg gul/Psf] jf o; a}+saf6 ePsf] cg';Gwfgdf
z+sf:kb sf/f]af/df ;+nUg egL ls6fg gul/Psf] jf To:tf] lgnDjgjf6 km's'jf ePsf] kfFr
jif{ k'u]sf] jf To:Tff] z+sf:kb sf/f]af/sf] ;+nUgtfaf6 ;kmfO kfPsf],
-r_ sfnf];"rLdf ;dfj]z gePsf] jf To:tf] ;"rLaf6 k'ms'jf ePsf] ltg jif{ k'u]sf] .
-$_ ;+:yfn] sfo{sf/L k|d'vsf] lgo'lQm u/]df, sfo{sf/L k|d'vn] /flhgfdf lbPdf, avf{:t ePdf jf
cGo s'g} sf/0fn] kbd'Qm x'Fbf / ;~rfns ;ldltdf x]/k]m/ x'Fbf o; a}+ssf] a}+s tyf ljQLo
;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefunfO{ t'?Gt hfgsf/L lbg' kg]{5 .
-%_
sfo{sf/L k|d'v b]z aflx/ hfg'kg]{ ePdf jf cfˆgf] cf]xf]bfsf] sfo{ ug{ g;Sg] ePdf jf ;ft
lbgeGbf a9L ;do ljbfdf a:g'kg]{ ePdf lghsf] :yfgdf sfd ug]{ JolQmsf] ;DaGwdf o; a}+ssf]
a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefunfO{ k"j{ hfgsf/L lbg' kg]{5 .
-^_ ;+:yfsf] sfo{;~rfng, sf/f]af/, Jofj;flos of]hgf tyf d'gfkmfl:ylt ;d]tnfO{ b[li6ut u/L
sfo{sf/L k|d'v, cGo kbflwsf/L tyf sd{rf/Lx?sf] tnj tyf ;'ljwf lgwf{/0f ug'{ kg]{5 .
Ohfhtkqk|fKt ;+:yfaf6 sfo{sf/L k|d'vnfO{ k|bfg ul/g] tnj, eQf, af]g; tyf cGo ;'ljwf
;DaGwL ljj/0f / ;f] ;DaGwdf ePsf] s'g} klg kl/jt{gsf] ljj/0f lgo'Qm ePsf], kl/jt{gsf]
lg0f{o ePsf] / cfly{s jif{ ;dfKt ePsf] Ps dlxgfleq o; a}+ssf] a}+s tyf ljQLo ;+:yf
lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefunfO{ pknAw u/fpg' kg]{5 .
-&_ cf+lzs ?kdf sfd ug{ gx'g]
sfo{sf/L k|d'vn] cfk"m sfo{/t ;+:yf afx]s o; a}+saf6 Ohfhtkqk|fKt cGo s'g} klg ;+:yfdf
cf+lzs ?kdf ;d]t sfd ug{' x'Fb}g .
-*_ s'g} a}+s jf ljQLo ;+:yfsf] sfo{sf/L k|d'v csf{] s'g} Joj;flos ;+:yfdf ;~rfns, sfo{sf/L
k|d'v, cGo kbflwsf/L, sd{rf/L jf cGo s'g} kbdf /xL sfd ug{ kfpg] 5}g . t/ a}+s jf ljQLo
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 58
%=
;+:yfn] …k"jf{wf/ ljsf; a}+sÚ df nufgL u/]sf] cj:yfdf ;f] ;+:yfsf] ;~rfns x'g o; Joj:yfn]
afwf k'¥ofPsf] dflgg] 5}g .
o; k|of]hgsf nflu …Joj;flos ;+:yfÚ eGgfn] d'gfkmf cfh{g ug]{ p2]Zo /fvL ;~rflnt s'g} klg
;+:yfnfO{ a'em\g' kg]{5 .
-(_ r'Qmf k'FhLsf] b]xfo adf]lhd eGbf a9L x'g] u/L ;]o/ wf/0f ug]{ ;]o/wgL ;f] ;+:yfsf] ;~rfns kb
afx]s sfo{sf/L k|d'v nufot s'g} klg txsf] sd{rf/L kbdf lgo'Qm x'g of]Uo x'g] 5}g . of]
lgb]{zg hf/L xF'bfsf avt s'g} JolQm ;+:yfsf] sfo{sf/L k|d'v kbdf axfn /x]sf] eP ljBdfg
sfo{sfnsf] afFsL cjlw k'/f ug{ eg] afwf k'u]sf] dflgg] 5}g .
-c_ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf r'Qmf k'FhLsf] ! k|ltzt jf ;f]eGbf a9L
-cf_ ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf r'Qmf k'FhLsf] @ k|ltzt jf ;f]eGbf a9L
-O_ æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf r'Qmf k'FhLsf] % k|ltzt jf ;f]eGbf a9L
-!)_ lhNnf:t/df s]Gb|Lo sfof{no jf skf]{/]6 sfof{no /x]sf a}+s tyf ljQLo ;+:yfsf sfo{sf/L k|d'v
sfof{no sfdsf] l;nl;nfdf afx]s ;f]xL sfof{nodf lgoldt pkl:yt x'g' kg]{5 .
-!!_ sfo{sf/L k|d'v nuftf/ b'O{ k6seGbf a9L pQm kbdf lgjf{lrt, dgf]lgt jf lgo'Qm x'g g;Sg] u/L
;DalGwt ;+:yfn] cfkm\gf] lgodfjnLdf Joj:yf ug'{kg]{ 5 . of] lgb]{zg hf/L x'Fbf s'g} a}+s tyf
ljQLo ;+:yfsf] lgodfjnLdf ;f] Joj:yf gePsf] eP cfufdL ;fwf/0f ;efn] ;f] ;DaGwL k|:tfj
kfl/t u/L lgodfjnL ;+zf]wg ug'{kg]{ 5 .
-!@_ k|d'v sfo{sf/L clws[t kb l/Qm ePsf] tLg dlxgfleq clgjfo{ ?kdf kbk"lt{ ul/;Sg' kg]{5 .
To;}u/L Ohfhtkqk|fKt ;+:yfn] Joj:yfksLo kb egL tf]s]sf kbx? ;d]t l/Qm ePsf] tLg
dlxgfleq clgjfo{ ?kdf kbk"lt{ ul/;Sg' kg]{5 . ;DalGwt ;+:yfn] ;f]xL adf]lhdsf] Joj:Yff
cfˆgf] sd{rf/L ;]jf ljlgodfjnLdf ;d]t pNn]v ug'{kg]{5 .
-!#_ ;~rfns ;ldltn] k|d'v sfo{sf/L clws[tnfO{ lgo'Qm ug]{ l;nl;nfdf kfl/>lds / cGo ;'ljwf
nufotsf laifodf s/f/ ;Demf}tf ubf{ ;f] ;Demf}tfdf ;]jf ;'ljwf ;DaGwL zt{x? ls6fgL u/L :ki6
?kdf pNn]v ug'{ kg]{5 . ;+:yfnfO{ ljQLo ef/ kg]{ ;]jf ;'ljwf ;DaGwL zt{x? pNn]v ubf{ k|rlnt
sfg'gL Joj:yf jf ljlgodfjnLsf] Joj:yf adf]lhd x'g] egL låljwfo'Qm / cg]sfyL{ zAb k|of]u u/L
s/f/ ;Demf}tf ug{ kfOg] 5}g . ;+:yfs} sd{rf/Lx?dWo]af6 k|d'v sfo{sf/L clws[t kbdf lgo'Qm
ePsf] cj:yfdf lghn] vfOkfO cfPsf] ;]jf ;'ljwf kfpg] eP ;f] ;d]t s/f/gfdfdf pNn]v ug'{kg]{5
. ;fy}, of] Joj:yf x'g' cufj} ul/Psf ;Demf}tfx?sf ;DaGwdf ;DalGwt a}+s jf ljQLo ;+:yfn] o;}
Joj:yf adf]lhd x'g] u/L ;fljs ;Demf}tfdf tbg'?kn] ;+zf]wg÷ kl/dfh{g ug'{ kg]{5 .
sd{rf/Ln] kfngf ug'{ kg]{ cfr/0f ;DaGwL Joj:yf M
-!_ sd{rf/Ln] b]xfo adf]lhdsf Go"gtd :jLsf/of]Uo cfr/0fsf] :t/ sfod ug'{ kg]{5 M–
-s_ Ohfhtkqk|fKt ;+:yfsf sd{rf/Ln] o; a}+sn] hf/L u/]sf] cfr/0f ;DaGwL Joj:yf kfngf
ug]{ argj4tf ;lxt x:tfIf/ ug'{ kg]{5 .
-v_ cfˆgf] dftxtsf sd{rf/LnfO{ cfr/0fsf] ljifodf lgb]{zg lbg] / hfgsf/L lng] pQ/bfloTj
ljefuLo k|d'vx?sf] x'g]5 . sd{rf/Ln] cg'zf;g jf lgod pNn+3g u/]df To;sf] k|ltj]bg
;DalGwt ljefuLo k|d'vn] sd{rf/L k|zf;g ljefunfO{ pknAw u/fpg' kg]{5 / k|zf;g
ljefun] pQm k|ltj]bgsf] clen]v ;'kl/j]If0fsf] qmddf o; a}+ssf] ;'kl/j]If0f 6f]nLnfO{ pknAw
u/fpg' kg]{5 .
-@_ sd{rf/Ln] Ohfhtkqk|fKt ;+:yfsf] lxt ljk/Ltsf b]xfosf ultljlwdf ;+nUg x'g kfOg] 5}g M
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 59
-s_ sd{rf/L k|ToIf jf ck|ToIf ?kdf Ohfhtkqk|fKt ;+:yfsf] lxt ljk/Lt x'g] s'g} klg
lsl;dsf] ultljlwdf ;+nUg x'g' x'Fb}g .
-v_ Ohfhtkqk|fKt ;+:yfsf] sd{rf/L cfˆgf] ljQLo :jfy{ /x]sf] u|fxs;Fusf] sf/f]af/df k|ToIf
jf ck|ToIf ?kdf ;+nUg x'g' x'Fb}g .
-u_ Ohfhtkqk|fKt ;+:yfsf sd{rf/Lsf] cfˆgf u|fxs;Fu ;]o/ :jfldTj, ;fe]mbf/, C0f lng] jf
lbg] cflb s'g} lsl;dsf] ljQLo :jfy{ ufFl;Psf] 5 eg] lghn] cfˆgf lgs6td
;'kl/j]IfsnfO{ tTsfn} To; s'/fsf] hfgsf/L lbg' kg]{5 .
t/, lgs6td ;'kl/j]Ifsn] lghsf] ljQLo :jfy{ ufFl;Psf] 5 egL k|dfl0ft gu/];Dd ;fj{hlgs
?kdf lgisfzg ul/Psf ;]o/÷C0fkqx?sf] sf/f]af/sf] xsdf o; lsl;dsf] k|ltaGw nfu" x'g]
5}g .
-3_ cfk"m sfo{/t /x]sf] Ohfhtkqk|fKt ;+:yfsf] cltl/Qm cGo s'g} klg :yfgdf k"0f{sfnLg
?kdf Joj;fo ;~rfng ug'{ x'Fb}g .
-#_ cf+lzs ?kdf sfd ug{ :jLs[lt lng' kg]{
sd{rf/Ln] ;f] ;++:yf afx]s cGo s'g} klg ;+:yfdf cf+lzs ?kdf sfd ug{' jf cGo Jofj;flos
ultljlwdf ;+nUg x'g'eGbf klxn] Ohfhtkqk|fKt ;+:yfsf] Joj:yfkgaf6 lnlvt :jLs[lt lng' kg]{5 .
cfˆgf] ;+:yfsf] lxtdf k|lts'n c;/ gkg]{ ePdf dfq lghnfO{ cf+lzs ?kdf sfd ug{ lnlvt :jLs[lt
lbg ;Sg]5 .
-$_ sd{rf/L ;~rfns x'g kfpg] jf gkfpg] ;DaGwL Joj:yf
Ohfhtkqk|fKt ;+:yf jf To:tf] ;+:yfsf] clwsf+z :jfldTj jf lgoGq0fdf /x]sf] ;+:yfsf]
axfnjfnf sd{rf/L s'g} klg Ohfhtkqk|fKt ;+:yfsf] ;~rfns÷;Nnfxsf/ x'g kfpg] 5}g .
t/, b]xfo adf]lhd x'g o; lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g M–
-s_ k|rlnt sfg'g adf]lhd Ohfhtkqk|fKt ;+:yfn] :yfkgf u/]sf] ;xfos sDkgLx?sf]
;~rfns x'g,
-v_ g]kfn ;/sf/sf] nufgL ePsf Ohfhtkqk|fKt ;+:yfn] csf]{ s'g} Ohfhtkqk|fKt ;+:yfdf
nufgL u/]sf] sf/0fn] To:tf] Ohfhtkqk|fKt ;+:yfdf ;~rfns dgf]gog ug'{ kbf{ g]kfn
;/sf/sf] :jLs[lt lnO{ cfˆgf] s'g} sd{rf/L To:tf] csf]{ Ohfhtkqk|fKt ;+:yfsf]
;~rfnsdf dgf]gog x'g, jf
-u_ gfkmf sdfpg] p2]Zo gePsf ;fdflhs ;]jfdf ;+nUg ;+:yfx? h:t}M wfld{s, ;f+:s[lts,
z}lIfs, k/f]ksf/L h:tf ;+:yfx?sf] lgodsf] kl/lwleq /xL ;~rfns x'g .
-%_ ;+/Ifssf] x}l;otdf /xg gx'g]
sd{rf/Lx?n] u|fxssf] hdLg tyf hfoh]yf ;DaGwL sf/f]af/df k|zf;s jf ;+/Ifssf] x}l;otn] ;+nUg
x'g' x'Fb}g . t/ sy+sbflrt o:tf] sfo{df ;+nUg x'g' k/]df sfo{sf/L k|d'vaf6 To;sf] lnlvt :jLs[lt
lng' kg]{5 .
-^_ kbsf] b'?kof]u ug{ gx'g]
sd{rf/Ln] cfˆgf] kb / gfd b'?kof]u u/L s'g} klg lsl;dsf] JolQmut kmfObf x'g] lqmofsnfkdf
;+nUg x'g kfOg] 5}g . sd{rf/L jf lghsf gft]bf/n] ;d]t lghx? axfn /x]sf] Ohfhtkqk|fKt
;+:yf;Fu sf/f]af/ ubf{ kfl/jfl/s ;DaGwsf] k|efj kfg{ kfOg] 5}g . ;fy}, ;fdfgx?sf] vl/b laqmL
ubf{, ;]o/ nufot cGo k||Tofe"lt sf/f]af/df k|fyldstf kfpg jf lbgsf nflu kbsf] pkof]u ug{
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 60
-&_
-*_
-(_
-!)_
-!!_
-!@_
-!#_
kfOg] 5}g . o;}u/L ;'g, rfFbL, ljb]zL ljlgdo / ljb]zL ;'/If0fkqx?sf] ;§fk§f ubf{ kbLo k|efj kfg{
kfOg] 5|}g .
;"rgfsf] b'?kof]u ug{ gx'g]
sd{rf/Ln] Ohfhtkqk|fKt ;+:yfsf] sf/f]af/sf] l;nl;nfdf k|fKt s'g} klg ;"rgfsf] b'?kof]u ug{
tyf s'g} klg ;"rLs[t ePsf] sDkgL jf ;"rLs[t x'g afFsL /x]sf] sDkgLsf] lwtf]kq Joj;foLsf]
?kdf sf/f]af/df ;+nUg x'g kfOg] 5}g . lghx?n]] sfdsf] l;nl;nfdf afx]s cfk"m dftxtsf
sd{rf/LnfO{ ;d]t uf]Ko /fVg' kg]{ ;"rgf tyf clen]vsf] hfgsf/L lbg' x'Fb}g .
clen]v / sf/f]af/sf] k|ltj]bg /fVg' kg]{
Ohfhtkqk|fKt ;+:yfsf] n]vf ;DaGwL clen]v / k|ltj]bg k"0f{ Pjd\ b'?:t x'g'kg]{5 . sd{rf/Ln]
cgflws[t ?kdf Ohfhtkqk|fKt ;+:yfsf] n]vf clen]v / sfuhftdf JolQmut ?kdf yk36 ug{
kfOg] 5}g . o:tf] u/]df lgh sd{rf/L k|rlnt sfg'g adf]lhd ;hfosf] efuLbf/ x'g]5 .
uf]klgotf sfod /fVg' kg]{
-s_ sd{rf/Ln] k|rlnt sfg'g adf]lhd u|fxssf] ;"rgf / u|fxs;Fu ePsf] sf/f]af/sf] uf]kgLotf
sfod /fVg' kg]{5 . lgh ;]jfaf6 lgj[Q eO;s]kl5 klg To:tf] sf/f]af/sf] uf]klgotf k|ltlnkL clwsf/, cGo kqfrf/, n]vf / u|fxs;Fu ePsf] cGo sf/f]af/sf] ljj/0f_ cfˆgf] jf
c? s;}sf] ljQLo :jfy{sf] nflu k|of]u ug{ kfOg] 5}g .
-v_ s'g} u|fxssf] Jofj;flos jf ljQLo ;"rgf u|fxssf] lnlvt :jLs[lt lnP/ cGo JolQm jf
;+:yfnfO{ lbg ;lsg] 5 .
t/, k|rlnt sfg'gsf] cwLgdf /xL a}+lsË sf/f]af/ ;DaGwL ljj/0fx? t];|f] kIfnfO{ pknAw
u/fpFbf uf]kgLotf e+u ePsf] dflgg] 5}g .
lgikIf / ;dfg Jojxf/ ug'{ kg]{
sd{rf/Lx?n] u|fxs;Fusf] ldqtf / ;DaGwaf6 k|efljt geO{ lgikIf Pjd\ ;dfgtfsf] cfwf/df
Jofj;flos sf/f]af/ ug'{ kg]{5 .
lnlvt ?kdf hfgsf/L lbg' kg]{
Ohfhtkqk|fKt ;+:yfn] dfly n]lvP adf]lhdsf] sd{rf/Ln] cfr/0f ;DaGwL Joj:yf :jLsf/ u/]sf]
tyf cfjZos b]v]df cfˆgf] cfGtl/s sfo{ k|0ffnLsf] nflu yk cfr/0f ;DaGwL Joj:yf tof/ u/L ;f]
:jLsf/ u/]sf] hfgsf/L o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f
ljefunfO{ lnlvt ?kdf hfgsf/L lbg' kg]{5 .
cfr/0f ;DaGwL Joj:yf kfngf eP÷gePsf] hfgsf/L lbg' kg]{
s'g} sd{rf/Ln] o; lgb]{zgdf tf]lsPsf cfr/0f kfngf gu/]df ;f] ;DaGwL ljj/0f / lgh dfly
ul/Psf] sf/jfxL af/]sf] hfgsf/L o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt
;'kl/j]If0f ljefudf t'?Gt k7fpg' kg]{5 .
sd{rf/LnfO{ shf{ k|bfg ug]{ ;DaGwdf
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] cfˆgf sd{rf/LnfO{ sd{rf/L ljlgodfjnLdf plNnlvt
;fk6L÷;'ljwfsf cltl/Qm cfˆg} jf cGo s'g} a}+s tyf ljQLo ;+:yfdf /flvPsf] d'2tL /l;b, ;'grfFbL
tyf g]kfn ;/sf/÷g]kfn /fi6« a}+sn] hf/L u/]sf] C0fkq÷artkqsf] lwtf]df shf{ k|bfg ug{ ;Sg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 61
^=
-!$_ Ohfhtkqk|fKt ;+:yfsf ;+:yfks jf ;~rfnssf Psf3/ kl/jf/sf ;b:o jf ! k|ltzt eGbf sd
;+:yfks ;]o/ wf/0f ug]{ ;]o/wgLn] ;f]xL ;+:yfdf sd{rf/Lsf] ?kdf sfo{ u/]sf] cj:yfdf To:tf]
sd{rf/L s'g} klg sd{rf/L o'lgogsf] kbflwsf/L eO{ sfo{ ug'{ x'Fb}g .
-!%_ s'g} klg a}+s tyf ljQLo ;+:yf / C0f c;"nL Gofoflws/0f nufot cGo lgsfox?af6 ul/g] lnnfd
a9fa9 nufot C0f c;'nL ;DjGwL sfo{x?df ;DalGwt a}+s tyf ljQLo ;+:yfsf sd{rf/L k|ToIf jf
ck|ToIf ?kdf ;xefuL x'g kfpg] 5}gg\ . a}+s tyf ljQLo ;+:yfn] cfkm\gf] sd{rf/L ;]jf
ljlgodfjnLdf ;d]t ;f]xL cg'?k kl/dfh{g ug'{kg]{5 .
-!^_ Job Specification / Know Your Employee ;DaGwdf
;~rfng hf]lvd -Operational Risk_ Go"gLs/0fsf nflu Ohfhtkqk|fKt ;+:yfn] zfvf k|d'v nufot
Joj:Yffkg txsf kbflwsf/LnfO{ lhDd]jf/L ;'Dkbf lglZrt of]Uotf tyf cg'ej k'u]sfx?af6
sfo{;Dkfbg x'g] u/L :ki6 sfo{ljj/0f -Job Specification_ tof/ u/L nfu" ug'{ kg]{5 / sd{rf/L
;DaGwL ljj/0f lgoldt ?kdf cBfalws u/L clen]v /fVg'kg]{5 .
sd{rf/L bIftf clej[l4 ;DaGwdf M
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfkm\gf sd{rf/Lsf]] bIftf clej[l4sf nflu k|To]s jif{ ut
cfly{s jif{sf] s'n tnaeQf vr{sf] Go"gtd # k|ltzt /sd tflnd tyf j[lQ ljsf;df vr{ ug'{
kg]{5 . t/, of] Joj:yf cfly{s jif{ @)&&÷&* sf] nflu clgjfo{ x'g] 5}g .
o:tf] vr{ ubf{ lgDgfg';f/sf zt{x? kfngf ug'{ kg]{5 M
-s_ tflnd tyf j[lQ ljsf; vr{af6 ;+:yfsf ;a} sd{rf/Lx?n] bIftf clej[l4df ;dfg cj;/ k|fKt
ug]{ u/L cfjZos Joj:Yff ldnfpg' kg]{5 .
-v_ ;~rfns ;ldltsf cWoIf, ;~rfns / k|d'v sfo{sf/L clws[tsf] ljb]z e|d0f ;DaGwL s'g} klg
vr{ / cfkm\gf] ;+:yfsf] tkm{af6 k|ltlglwTj ub}{ ;ef jf ;Dd]ngdf ;xefuL x'Fbfsf] k|ltlglw
d08nsf] vr{ o; cGtu{t ;dfj]z ug{ kfOg] 5}g .
-u_ k|fylds a}lsª sfo{ (Core Banking Functions) ;Fu k|ToIf ;DalGwt a9Ldf tLg dlxgf;Ddsf]
:jb]zL jf ljb]zL tflnd tyf uf]i7L ;DaGwL vr{ ;dfj]z ug{ kfOg]5 .
-3_ tflnddf dgf]lgt÷;xefuL x'Fbf a}+ssf] lgodfg';f/ nfUg] vr{ o; cGtu{t ;dfj]z ug{ kfOg]5 .
-ª_ tflnd k|bfos ;+:yfsf] 5g}f6 ubf{ To:tf] ;+:yfsf] Voflt, k|lti7f / ljZj;gLotfnfO{ cfwf/
agfpg' kg]{5 .
-r_ :jb]zL tflnd tyf uf]i7Lsf] xsdf a}+lsª If]q;Fu ;DalGwt tflnd k|bfg ug]{ ;+:yf, g]kfn /fi6«
a}+s tyf g]kfn ;/sf/n] cfof]hgf u/]sf tflnd, uf]i7L, cg'lzIf0f sfo{qmd, ;]ldgf/ cflbdf
;xefuL u/fpFbf nfUg] vr{ tyf ;+:yf cfkm}n] jf cfˆg} cfjf;Lo tflnd s]Gb| dfkm{t\ tflnd
;~rfng ubf{ nfUg] vr{nfO{ tflnd tyf j[lQ ljsf; vr{df ;dfj]z ug{ kfOg]5 .
-5_ rfn' cfly{s jif{df sd{rf/Lx?sf]] bIftf clej[l4df tf]lsP cg';f/sf] /sd vr{ x'g g;s]df
To:tf] afFsL /sdnfO{ sd{rf/Lsf]] bIftf clej[l4 sf]ifdf hDdf u/L cfufdL cfly{s jif{df vr{ ug{'
kg]{5 .
-h_ a}+s tyf ljQLo ;+:yfx?n] cfˆgf] ;+:yfdf sfo{/t ;xfos :t/b]lv clws[t :t/;Ddsf
sd{rf/LnfO{ a}+lsË ;DaGwL tflnd clgjfo{ ?kdf k|bfg ug]{ Aoj:yf ug'{ kg]{5 . a}+s tyf ljQLo
;+:yfn] a}+lsË If]qdf bIf hgzlQmsf] ljsf; ug{sf nflu cfˆgf] ;+:yfdf gofF egf{ ePsf
sd{rf/LnfO{ a}+s k|j]z u/]sf] @ jif{leq o; k|sf/sf] tflnd k|bfg u/L ;Sg' kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 62
-em_
&=
a}+s tyf ljQLo ;+:yfsf ;~rfns ;ldltn] sd{rf/Lsf]] bIftf clej[l4 ;DaGwdf sfo{ljlw agfO{
nfu" ug'{ kg]{5 / To:tf] sfo{ljlwsf] !÷! k|lt a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt
;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
cfGtl/s ;ldlt÷pk–;ldlt ;DaGwL Joj:yf
-!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf @@, @^, @&, ^) / ^! df ePsf] Joj:yf
cg';f/ ;~rfns ;ldltn] cfˆgf] hjfkmb]xLdf b]xfo adf]lhd x'g] u/L ;ldlt÷pk–;ldlt u7g
u/L sfd, st{Jo / clwsf/ ;d]t tf]Sg' kg]{5M .
-s_ a}+s tyf ljQLo ;+:yfn] cfˆgf] sfd sf/jfxLnfO{ k|efjsf/L ?kdf ;~rfng ug{
;~rfnssf] ;+of]hsTjdf b]xfosf ;ldlt jf pk–;ldlt dfq u7g ug{' kg]{5 .
-c_ n]vfk/LIf0f ;ldlt
-cf_ hf]lvd Joj:yfkg ;ldlt
-O_ sd{rf/L ;]jf ;'ljwf ;ldlt
-O{_ ;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldlt
-v_ v08 -s_ df h'g;'s} s'/f n]lvPsf] ePtf klg s'g} vf; k|of]hgsf] nflu ;do tf]sL u}/
sfo{sf/L ;~rfnssf] ;+of]hsTjdf pk–;ldlt u7g ug{ eg] afwf k'u]sf] dfgLg] 5}g .
-u_ ;~rfns ;ldltsf cWoIf ;~rfns ;ldlt afx]s cGo s'g} klg cfGtl/s ;ldlt jf pk–
;ldltdf ;dfj]z x'g kfpg] 5}g .
-3_ v08 -s_ adf]lhd ;ldlt u7g ubf{ n]vfk/LIf0f ;ldltdf # hgf / cGo ;ldltdf
cfjZostf cg';f/ cfdGq0f ul/g] ljz]if1 JolQm ;lxt sDtLdf # b]lv a9Ldf % hgf;Dd
;b:o x'g ;Sg]5g\ .
-ª_ ;DalGwt ;+:yfn] ;a} ;~rfnsx?sf] of]Uotf / cg'ej v'n]sf] Profile tof/ u/L ;f]sf]
cfwf/df ;~rfnsx?nfO{ pko'Qm ;ldltdf /fVg] Joj:yf ug'{ kg]{5 .
-r_ ;~rfnssf] ;+of]hsTjdf ul7t ;ldlt÷pk–;ldltsf ;b:ox?sf] a}7s eQf ;~rfns
;ldlt ;/x / cGo kbflwsf/Lx?sf] eQf ;~rfnssf] eGbf sd x'g] u/L ;~rfns ;ldltn]
tf]s]adf]lhd x'g]5 .
-5_ gfoa sfo{sf/L k|d'v kbdf a9'jf jf gofF kbk"lt{ k|lqmofaf6 lgo'lQm ubf{ sfo{sf/L k|d'vsf]
cWoIftfdf ul7t pk;ldltsf] l;kmfl/;df ;ldltn] ug'{kg]{5 . gfoj sfo{sf/L k|d'veGbf
tNnf] txsf sd{rf/Lsf] a9'jf jf gofF kbk"lt{ ubf{{ k|d'v sfo{sf/L clws[tsf] lgs6td
tNnf] jl/otfsf] kbflwsf/Lsf] ;+of]hsTjdf ul7t kbk"lt{ ;ldltsf] l;kmfl/;df sfo{sf/L
k|d'vn] ug]{5 .
t/, gfoj sfo{sf/L k|d'v eGbf lgs6t\d tNnf] jf gfoj sfo{sf/L k|d'v ;dfg kbdf
a9'jf ubf{ sfo{sf/L k|d'vsf] l;kmfl/;df ;+:yfsf] sd{rf/L ljlgodfjnLdf ePsf Joj:yfsf]
cwLgdf /xL ;+rfns ;ldltn] ug'{ kg]{5 .
-h_ Pp6f ;ldltdf ;+of]hs /x]sf] ;~rfns csf]{ ;ldltdf ;+of]hs x'g kfpg] 5}g .
-em_ cfGtl/s n]vfk/LIf0f ljefusf k|d'v / sd{rf/Lx?sf] sfo{;Dkfbg d"NofÍg qmdzM
n]vfk/LIf0f ;ldltn] / n]vfk/LIf0f ljefusf k|d'vn] ug]{ u/fpg] Joj:yf ug'{ kg]{5 .
-`_ Pp6f ;~rfns Ps sfo{sfn eGbf a9L nuftf/ Pp6} ;ldltdf ;+of]hs /xg kfpg] 5}g .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 63
-@_
n]vfk/LIf0f ;ldlt ;DaGwL Joj:yf M
;~rfns ;ldltn] u}/ sfo{sf/L ;~rfnssf] dftxtdf Pp6f n]vfk/LIf0f ;ldlt u7g ug'{ kg]{5
. ;f] ;ldltsf] ;b:o–;lrj cfGtl/s n]vfk/LIf0f ljefusf] k|d'v x'g]5 . ;f] ;ldltn] ;+:yfsf]
cfly{s cj:yfsf] ;dLIff, cfGtl/s lgoGq0f, n]vfk/LIf0f ;DaGwL sfo{qmd / n]vfk/LIf0fsf]
kl/0ffd ;DaGwdf lj:t[t 5nkmn u/L Joj:yfkgnfO{ cfjZos lgb]{zg lbg]5 . Ohfhtkqk|fKt
;+:yfsf cfGtl/s / afXo n]vfk/LIfsn] ;f] ;ldltdf l;w} kx'Fr /fVg ;Sg]5g\ . lghx?n] k]z ug]{
k|ltj]bg / o; ;ldltsf] k|ltj]bg pk/ ;~rfns ;ldltn] lj:t[t 5nkmn ug'{ kg]{5 .
n]vfk/LIf0f ;ldltdf sfo{sf/L k|d'vnfO{ ;b:osf] ?kdf /fVg kfOg] 5}g t/ cfjZostf k/]sf]
cj:yfdf cfdlGqt ;b:osf] ?kdf af]nfpg afwf k'u]sf] dflgg] 5}g .
;ldltsf] sfd, st{Jo / pQ/bfloTj
-s_ k|rlnt sfg'g adf]lhd Ohfhtkqk|fKt ;+:yfsf] ;du| ljQLo cj:yf, cfGtl/s lgoGq0f,
n]vfk/LIf0f of]hgf / cfGtl/s n]vfk/LIf0fdf cf}+NofOPsf ljifox?df cfjlws ?kdf ;dLIff
u/L ;f] ;DaGwdf ckgfpg' kg]{ sbd af/] Joj:yfkgnfO{ cfjZos lgb]{zg lbg] / ;f]
;DaGwL ;'emfj ;~rfns ;ldltdf k]z ug]{ .
-v_ afx\o n]vfk/LIfsn] k]z u/]sf] n]vfk/LIf0f k|ltj]bgdf cf}+NofOPsf a'Fbf÷s}lkmotx? pk/
;dLIff u/L ;'wf/fTds sbd rfNg Joj:yfkgnfO{ lgb]{zg lbg] .
-u_ g]kfn /fi6« a}+saf6 lg/LIf0f tyf ;'kl/j]If0f u/L k|ltj]bgdf cf}NofOPsf a'Fbf÷s}lkmotx?sf]
sfof{Gjog eP÷gePsf] ;DaGwdf ;dLIff ug]{ tyf tL ljifox?sf] clen]v u/L ;~rfns
;ldltnfO{ hfgsf/L u/fpg] .
-3_ Ohfhtkqk|fKt ;+:yfsf] jflif{s ljQLo ljj/0fnfO{ ;xL / oyfy{ agfpg Joj:yfkgnfO{
;xof]u ug]{ .
-ª_ Ohfhtkqk|fKt ;+:yfsf] sf/f]af/sf] x/–lx;fj ;xL / oyfy{ ePsf] ;DaGwdf ;~rfns
;ldltnfO{ ljZj:t t'Nofpg'sf] ;fy} ;Defljt bfloTj / shf{ juL{s/0f u/L ;f]sf] nflu
/fVg' kg]{ Joj:yf ;DaGwdf lgoldt ?kdf ;dLIff ug]{ .
-r_ k|rlnt sfg'g tyf g]kfn /fi6« a}+saf6 hf/L ul/Psf lgodg Joj:yfx? kfngf u/]÷gu/]sf]
;DaGwdf ;ldltn] ;dLIff ug'{sf ;fy} ;f] ;DaGwL Aoxf]/f cfˆgf] k|ltj]bgdf pNn]v ug'{
kg]{ .
-5_ cfGtl/s n]vfk/LIf0f ;DaGwL lj:t[t sfo{ k|0ffnL tof/ u/L ;f]sf] cfwf/df cfGtl/s
n]vfk/LIf0f u/fpg' kg]{ .
-h_ ;+:yfsf] sfd sf/jfxLdf lgoldttf, ldtJolotf, cf}lrTotf, k|efjsfl/tf h:tf s'/fx?
cjnDag eP÷gePsf] af/] ;dLIff u/L ;~rfns ;ldltnfO{ cfjZos ;'emfj lbg] .
-em_ q}dfl;s ljQLo ljj/0fsf] ;dLIff u/L ;~rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ .
-`_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ^! / sDkgL P]g, @)^# sf] bkmf !^%
df pNn]v ePsf sfo{x? ug]{ .
-#_ hf]lvd Joj:yfkg ;ldlt ;DaGwL Joj:yfM
;~rfns ;ldltn] Pshgf u}/–sfo{sf/L ;~rfnssf] ;+of]hsTjdf Pp6f hf]lvd Joj:yfkg
;ldlt u7g ug'{ kg]{5 . ;ldltsf] ;b:ox?dWo] ;~rfng -ck/];g_ ljefusf ljefuLo k|d'v
;b:o / k|d'v hf]lvd clws[t -CRO_ ;b:o–;lrj x'g]5 . n]vfk/LIf0f ;ldltsf ;+of]hs
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 64
hf]lvd Joj:yfkg ;ldltsf] kb]g ;b:o x'g]5 . ;ldltsf] a}7s tLg dlxgfdf sDtLdf Psk6s
a:g' kg]{5 .
;ldltsf] sfd, st{Jo / pQ/bfloTj
-s_ ljBdfg hf]lvd klxrfg tyf Joj:yfkg k|0ffnLsf] kof{Kttf / pko'Qmtfsf ;DaGwdf
;~rfns ;ldltnfO{ hfgsf/L u/fpg] / pko'Qm k|0ffnLsf] ljsf;sf nflu ;'emfj lbg] .
-v_ Jofj;flos ultljlwdf lglxt hf]lvdsf] :t/, hf]lvd axg Ifdtf, hf]lvd Joj:yfkgsf
nflu ljsf; u/]sf] /0fgLlt, gLltut Joj:yf / dfu{bz{gsf] lgoldt k'g/fjnf]sg u/L
;f]sf] kof{Kttfsf ;DaGwdf ;~rfns ;ldltdf ;'emfj k]z ug]{ .
-u_ Joj:yfkgaf6 lgoldt ?kdf hf]lvd Joj:yfkg k|ltj]bg lnO{ hf]lvdsf] cf+sng, d"NofÍg,
lgoGq0f tyf cg'udg s] s;/L eO/x]sf] 5 ;f] ;DaGwdf 5nkmn ug]{ / ;~rfns
;ldltdf cfjZos ;'emfj k]z ug]{ .
-3_ hf]lvd ;dfof]lht ;DklQ cg';f/ k'FhLsf] kof{Kttf, cfGtl/s k'FhL ljZn]if0f k4lt -ICAAP_,
Jofj;flos /0fgLlt cg'?k gLltut Joj:Yffsf] kof{Kttf, ;+:yfn] lng ;Sg] clwstd
hf]lvd ;DaGwdf lgoldt ?kdf 5nkmn tyf ljZn]if0f u/L ;~rfns ;ldltnfO{ cfjZos
/fo ;'emfj lbg] .
-ª_ hf]lvd Joj:yfkgsf nflu g]kfn /fi6« a}+saf6 hf/L ul/Psf lgb]{zg÷dfu{lgb]{zg, ;+:yfn]
lgwf{/0f u/]sf cfGtl/s ;Ldf, pko'Qm k|rng cg'?k cfjZos gLlt Pjd\ ;+/rgf ljsf;
ug{sf nflu ;~rfns ;ldltnfO{ ;'emfj lbg] .
-r_ æsÆ ju{sf jfl0fHo a}+s / /fli6«o:t/sf ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] lgoldt
?kdf bjfj k/LIf0f (Stress Testing) u/L ;f]sf] kl/0ffd pk/ 5nkmn u/L ;f]sf cfwf/df
eljiodf ckgfpg'kg]{ cfjZos gLlt lgdf{0f jf lg0f{o k|lqmofsf nflu ;~rfns ;ldltdf
;'emfj k]z ug]{ .
-5_ ;~rfns ;ldltaf6 ePsf] clVtof/ k|Tofof]hgsf] ;Ldf tyf cf}lrTotf ljZn]if0f u/L
;~rfns ;ldltdf cfjZos ;'emfj ;lxtsf] k|ltj]bg k]z ug]{ .
-h_ ;+:yfsf] ;DklQ ;+/rgf, tL ;DklQx? kl/rfngsf] cj:yf, To;af6 k|fKt ug{ ;lsg] cfo,
;DklQx?sf] u'0f:t/df x'g] j[l4÷¥xf; / ;DklQ bfloTj ;ldlt -ALCO_ af6 ePsf
sfo{x?sf] ;DaGwdf q}dfl;s ?kdf ljZn]if0f÷;dLIff u/L ;~rfns ;ldltdf k|ltj]bg k]z
ug]{ .
-em_ cy{tGqsf] s'g} If]qdf pTkGg x'g] ;d:of jf kl/jt{gn] ;+:yfsf] ljQLo cj:yfdf kfg{ ;Sg]
c;/sf] ;DaGwdf cWoog u/L ;f]sf] lg/fs/0fsf nflu s] s:tf] gLlt cjnDag ug'{kg]{ xf]
cfjZos ;'emfj ;lxt ;~rfns ;ldltdf k|ltj]bg k]z ug]{ .
-$_ sd{rf/L ;]jf ;'ljwf ;ldlt ;DaGwL Joj:yf
;~rfns ;ldltn] Pshgf u}/–sfo{sf/L ;~rfnssf] ;+of]hsTjdf Pp6f æsd{rf/L ;]jf ;'ljwf
;ldltÆ u7g ug{ ;Sg]5 . pQm ;ldltdf ;+:yfsf] k|d'v sfo{sf/L clws[t / n]vf ;DaGwL
ljefusf ljefuLo k|d'v ;b:o tyf hgzlQm Aoj:yfkg ;DaGwL ljefusf ljefuLo k|d'v ;b:o
;lrj x'g]5g\ .
;ldltsf] sfd st{Jo / pQ/bfloTj
-s_ ;+:yfsf] ækfl/>lds lgwf{/0f gLltÆ th'{df ug{ ;~rfns ;ldltnfO{ cfjZos ;xof]u ug]{ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 65
-%_
-v_ ;ldltn] ;do–;dodf ;Dk"0f{ sd{rf/Lsf] kfl/>lds ;+/rgfsf] cWoog tyf ljZn]if0f ug]{
/ ahf/sf] kfl/>lds ;+/rgfdf cfPsf] kl/jt{gn] ;+:yfdf kfg]{ k|efjsf ;DaGwdf lgoldt
?kn] cWoog u/L ;~rfns ;ldlt ;dIf k|ltj]bg k]z ug]{ .
-u_ ;+:yfsf] ækfl/>lds lgwf{/0f gLltÆ adf]lhd k|rlnt sfg'g tyf gLlt lgb]{zgdf plNnlvt
Joj:yfx?sf] kfngf x'g] u/L k|d'v sfo{sf/L clws[t nufot ;Dk"0f{ sd{rf/Lsf] kfl/>lds
j[l4 ug'{kg]{ b]lvPdf ;f]sf] cfwf/x? ;lxt ;~rfns ;ldltdf l;kmfl/; ug]{ .
-3_ ;+:yfsf sd{rf/Ln] ;Dkfbg ug'{kg]{ sfo{ ljj/0f, nIo / k|ult d"NofÍgsf kl/;"rsx?
;d]t ljsf; u/L ;f] adf]lhd lghx?sf] sfo{;Dkfbg d"NofÍg k|0ffnLsf] k'g/fjnf]sg ug]{ .
-ª_ hgzlQm Joj:Yffkg ;DaGwL sfo{x? egf{, 5gf}6, lgo'lQm, kb:yfkgf, ;?jf, a9'jf, j[lQ
ljsf;, sfo{;Dkfbg d"NofÍg, k'/:sf/ tyf ;hfo / >d ;DaGw ;DaGwL of]hgf, gLlt
tyf dfkb08x? tof/ u/L ;~rfns ;ldlt ;dIf k]z ug]{ .
-r_ sd{rf/L gLlt tyf sfo{/t sd{rf/L ;+/rgfsf] ;dLIff ug]{ / Succession Planning tof/ u/L
:jLs[ltsf nflu ;~rfns ;ldlt ;dIf l;kmfl/; ug]{ .
-5_ k|d'v sfo{sf/L clws[tn] cfˆgf] ;]jf ;'ljwf;+u ;DaGwL ljifodf 5nkmn ug{ a;]sf]
;ldltsf] a}7sdf efu lng kfpg] 5}gg\ .
;DklQ z'4Ls/0f lgjf/0f ;ldlt ;DaGwL Joj:yf
o; a}+ssf] lgb]{zg adf]lhd a}+s tyf ljQLo ;+:yfn] u}/ sfo{sf/L ;~rfnssf] ;+of]hsTjdf
cg'kfngf -Compliance_ ljefusf ljefuLo k|d'v tyf hf]lvd Joj:yfkg laefusf ljefuLo
k|d'v ;b:o / O=k|f= lgb]{zg g+= !( sf] a'Fbf g+= !* sf] pka'Fbf g+= @ adf]lhd lgo'Qm ePsf]
sfof{Gjog clwsf/L ;b:o ;lrj /xg] u/L ;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldlt u7g ug'{
kg]{5 . ;ldltdf cfjZostf cg';f/ Ps hgf ;Dd ljz]if1÷;DjlGwt JolQm cfdGq0f ug{
;lsg] 5 . ;ldltsf] a}7s sDtLdf klg tLg dlxgfdf Psk6s a:g' kg]{5 .
;ldltsf] sfd st{Jo / pQ/bfloTj
-s_ ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$, ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_
lgjf/0f lgodfjnL, @)&#, o; a}+saf6 hf/L lgb]{Zfg -O=k|f=lgb]{zg g+= !(_ adf]lhd
eP÷u/]sf sfd sf/jfxLsf] ;dLIff u/L k|ltj]bg ;~rfns ;ldltdf k]z ug]{ .
-v_ ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$, ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_
lgjf/0f lgodfjnL, @)&#, o; a}+saf6 hf/L lgb]{Zfg tyf Financial Action Task Force
(FATF) åf/f hf/L ePsf] l;kmfl/; (Recommendation) adf]lhd a}+sn] th'{df tyf sfo{fGjog
u/]sf] cfGtl/s gLlt, sfo{ljlw tyf k|s[ofut kIfx?sf] kof{Kttf ;DaGwdf 5nkmn u/L
cfjZos gLltut Joj:yf / ;f] sf] sfof{Gjog ug]{ .
-u_ ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL klxrfg / ;f]sf] lgjf/0fsf
nflu ckgfO{Psf / ckgfpg'kg]{ k|s[ofut kIf tyf ;f] sfo{df k|of]u x'g] ;"rgf k|ljlw
k|0ffnLsf] kof{Kttf ;DaGwL 5nkmn u/L cfjZos ;'wf/sf] nflu ;~rfns ;ldltnfO{
;'emfj lbg] .
-3_ u|fxs klxrfg ;DaGwL Joj:yfsf] laZn]if0f u/L pRr kb:y JolQm tyf clGtd lxtflwsf/L
nufot hf]lvd auL{s/0f cg';f/ u|fxs klxrfg / u|fxs :jLsf/ gLlt (Customer
Acceptance Policy) th'{df tyf k|efjsf/L ?kdf sfof{Gjog ug]{ u/fpg] .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 66
-ª_ ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL P]g, lgodfjnL, o;
a}+såf/f hf/L lgb]{Zfg, Pjd\ a}+ssf] cfGtl/s gLlt lgodsf] kl/kfngf tyf sfof{Gjog
cj:yfsf] af/]df q}dfl;s k|ltj]bg ;~rfns ;ldltdf k]z ug]{ .
-r_ Joj:yfkgaf6 b]xfo adf]lhdsf] k|ltj]bg÷ljj/0f lnO{ 5nkmn ug]{ / cfjZostf cg';f/
;~rfns ;ldltnfO{ ;'emfj lbg] .
-!_ AML/CFT sf] hf]lvd Joj:yfkg ;DjGwL k|ltj]bg .
-@_ u|fxs klxrfgsf] cBfjlws l:ylt, u|fxs klxrfg k4lt (CDD) sf] ljj/0f, PEPs sf]
ljj/0f / a[xt u|fxs klxrfg k4lt (ECDD) sf] ljj/0f tyf o;nfO{ l56f], 5l/tf] /
;'rgf k|ljlwsf] k|of]u dfkm{t yk k|efjsf/L jgfpg eljiodf cjnDag ug'{kg]{
gLltut, k|s[ofut / ;+:yfut ;'wf/sf sfo{x?sf] ljj/0f .
-#_ cfGtl/s n]vfk/LIf0f, afXo n]vfk/LIf0f / o; a}+ssf] lg/LIf0f k|ltj]bgdf plNnlvt
;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL s}lkmotx?
pk/ ;dLIff tyf ;f] ;DaGwdf gLltut Pjd\ k|lqmofut ;'wf/ ug{' kg]{ kIfx?sf]
lj:t[t ljj/0f .
-5_ a}+s÷ljQLo ;+:yfn] gofF ;]jf÷;'lawf z'?jft ubf{, k|ljlw (IT System) vl/b ubf{, jfo/
6«fG;km/ ubf{, O{–a}lsË÷df]afO{n a}lsË -QR Code ;d]t_, df]afOn jfn]6 dfkm{t /sd
/sdfGt/ ubf{ / cGo cgnfO{g÷ckmnfOg dfkm{t x'g] sf/f]af/df lglxt ;DklQ z'4Ls/0f
tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL hf]lvdsf] ljZn]if0f / ;f]sf]
Joj:yfkgsf] nflu gLltut Pj+ k|lqmofut kIfdf ug'{kg]{ cfjZos ;'wf/x?sf] ;DaGwdf
lj:t[t ljj/0f .
-h_ /fli6«o Pj+ cGt/f{li6«o If]qdf ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL
;DaGwL ePsf] ljifox?÷36gfx? / To;af6 a}+s÷ljQLo ;+:yfnfO{ kg{ ;Sg] c;/x?sf]
ljZn]if0f u/L hf]lvd Joj:yfkg ug{ s] s:tf] gLltut Joj:yf ug'{kg]{ xf] ;f] ;DaGwdf
cfjZos ;'emfj ;~rfns ;ldlt ;dIf k]z ug]{ .
-em_ sfof{Gjog clwsf/L, ;+:yfsf] r'Qmf k'FhLsf] b'O{ k|ltzt jf ;f] eGbf a9L ;]o/ :jfldTj
ePsf ;]o/wgL, ;~rfns ;ldltsf ;b:ox?, pRr Jo:yfkgnfO{ / AML/CFT sf] sfo{df
k|ToIf tyf lgoldt ?kdf ;+nUg x'g] sd{rf/LnfO{ AML/CFT ;DaGwL laifodf pko'Qm 1fg
x:tfGt/0f sfo{qmdsf] Joj:yfkg ug]{ .
-`_ ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL cfGtl/s gLltut
Joj:yf / dfu{bz{gsf] lgoldt k'g/fjnf]sg u/L ;f]sf] kof{Kttfsf ;DaGwdf ;~rfns
;ldltdf ;'emfj k]z ug]{ .
-6_ AML/CFT k|0ffnLn] k|efjsf/L ?kdf sfd u/]÷gu/]sf]], hf]lvdsf] plrt tj/n] Joj:yfkg
u/]÷gu/]sf], c:jefljs ultljlwsf] kof{Kt cg'udg x'g] Joj:yf u/]÷gu/]sf] / cfjZos
k|ltj]bgx? ;DalGwt lgsfodf k]z x'g] u/]÷gu/]sf] olsg u/L ;f] ljifo ;+rfns ;ldltdf
;d]t 5nkmn x'g] Joj:yf ug]{ .
-7_ ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL lgoGq0f ;DaGwdf ljQLo
hfgsf/L OsfO{ / o; a}+sn] tf]s] adf]lhdsf] dfWodjf6 lgoldt ?kdf ;DalGwt
lgsfox?df k]z ug'{kg]{ ljj/0f tyf k|ltj]bgx? tf]lsP adf]lhd k]z u/]÷gu/]sf] ;DaGwdf
;ldltn] ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f P]g, @)^$ sf] bkmf $$s df pNn]lvt
k|fjwfg k|lts'n gx'g] u/L 5nkmn ug]{ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 67
*=
shf{ k|bfg ug{ aGb]h ;DaGwL Joj:yf M
-s_ b]xfosf cj:yfdf Ohfhtkqk|fKt ;+:yfsf ;~rfnsnfO{ shf{ ;fk6L÷u}/ sf]ifdf cfwfl/t ;'ljwf
k|bfg ug{ aGb]h ul/Psf] 5 M–
-!_ ;~rfns / lghsf] Psf3/ kl/jf/sf ;b:onfO{,
-@_ ;~rfns jf lghsf] Psf3/ kl/jf/sf ;b:o Joj:yfks, ;fe]mbf/, Ph]G6 jf hdfgtstf{
ePsf] jf lghsf] k|ToIf ljQLo :jfy{ ePsf] JolQm, kmd{, sDkgL jf ;+:yfnfO{,
-#_ ;~rfns jf lghsf Psf3/ kl/jf/sf ;b:on] !) k|ltzteGbf a9L ;]o/ lnPsf] kmd{,
sDkgLnfO{ / ;+:yfnfO{,
-$_ ;~rfns jf lghsf Psf3/ kl/jf/sf ;b:o hdfgt a;]sf] JolQm, kmd{ sDkgLnfO{ jf
;+:yfnfO{ .
-v_ b]xfosf cj:yfdf Ohfhtkqk|fKt ;+:yfsf ;+:yfks ;d"x, ;]o/wgL, n]vfk/LIfs, sfg'gL
;Nnfxsf/ tyf sd{rf/LnfO{ shf{ tyf u}/sf]ifdf cfwfl/t ;'ljwf k|bfg ug{ aGb]h ul/Psf] 5 M–
-!_ ;+:yfks ;d"xsf ;]o/wgL jf r'Qmf k'FhLsf] s'n ;]o/sf] Ps k|ltzteGbf a9L ;]o/ lnPsf
;]o/wgL tyf lghsf kl/jf/sf ;b:o / sd{rf/LnfO{,
-@_ ;+:yfks ;d"xsf ;]o/wgL, Ps k|ltzt jf ;f]eGbf a9L ;]o/ lnPsf
JolQm÷kmd{÷sDkgL÷;+:yf, sfo{sf/L k|d'v, axfnjfnf n]vfk/LIfs, sfg'gL ;Nnfxsf/ tyf
sd{rf/L jf To:tf JolQmsf] kl/jf/sf ;b:o jf To:tf JolQmsf ljQLo :jfy{ ePsf kmd{,
sDkgL, ;+:yf jf ;~rfns dgf]lgt jf lgo'lQm ug]{ clwsf/ kfPsf kmd{, sDkgL jf
;+:yfnfO{ ,
t/, ljutdf s'n r'Qmf k'FhLsf] Ps k|ltzt eGbf sd ;]o/ wf/0f u/]sf Ohfhtkqk|fKt
;+:yfsf ;+:yfks ;d"xsf ;]o/wgLnfO{ k|bfg ePsf] shf{ tyf u}/ sf]ifdf cfwfl/t
;'ljwfsf] lj:t[t ljj/0f jfli{fs ljQLo ljj/0fdf v'nfpg' kg]{5 .
-#_ r'Qmf k'FhLsf] Ps k|ltzteGbf a9L ;]o/ lnPsf] ;]o/wgL / Ohfhtkqk|fKt ;+:yfsf
sd{rf/L ;fem]bf/ ePsf] jf hdfgt a;]sf] jf cGo lsl;dsf] ljQLo :jfy{ ePsf] JolQm,
kmd{, sDkgL jf ;+:yfnfO{,
-$_ o; a}+sn] lgb]{zg lbPsf]df afx]s Ps k|ltzt eGbf a9L ;]o/ wf/0f u/]sf ;]o/wgL /
sd{rf/Ln] bz k|ltzteGbf a9L ;]o/ lnO{ dtflwsf/ lnPsf] kmd{, sDkgL jf ;+:yfnfO{,
-u_ Ohfhtkqk|fKt ;+:yfsf ;+:yfks ;d"xsf ;]o/wgL, ;~rfns, sfo{sf/L k|d'v / lghsf]
kl/jf/sf ;b:ox?sf] :jfldTjdf /x]sf] ;DklQsf] lwtf]df ;f]xL ;+:yfaf6 lwtf] /fvL shf{
k|jfx ug{ kfOg] 5}g .
-3_ sfo{sf/L k|d'v / Ohfhtkqk|fKt ;+:yfsf sd{rf/Lx?nfO{ Ohfhtkqk|fKt ;+:yfsf] sd{rf/L
ljlgodfjnL cg';f/sf] ;'ljwf cGtu{tsf] ;fk6L k|bfg ug{ of] lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .
pko{'Qm Joj:yfsf cltl/Qm ;/sf/sf] 3f]lift p2]Zo k'/f ug{ :yfkgf ePsf ljsf;d"ns ;+:yf jf
sDkgLnfO{ shf{ k|bfg ug{ o; a}+sn] 5'6 lbg ;Sg]5 .
-ª_ Ohfhtkqk|fKt ;+:yfn] shf{ k|jfxsf qmddf lwtf] d"NofÍg ug{sf nflu tof/ u/]sf] ;"rLdf /x]sf
lwtf] d"NofÍgstf{nfO{ shf{ ;fk6L÷u}/ sf]ifdf cfwfl/t ;'ljwf k|bfg ug{ kfOg] 5}g .
-r_ pk/f]Qmsf] Joj:yf cg'kfngf ug]{ k|of]hgsf] nflu Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n]
;Da4 kIfx? -Related Parties_ sf] ;"rL tof/ ug'{kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 68
-5_ ufEg]÷ufleg] jf k|flKt sfo{df ;+nUg ;+:yfsf] z]o/ sf/f]jf/ ;DaGwL Joj:yfM
a}+s jf ljQLo ;+:yfsf] ;~rfns, sfo{sf/L k|d'v, n]vfk/LIfs, sDkgL ;lrj jf a}+s jf ljQLo
;+:yfsf] Joj:yfkg tyf n]vf ;DaGwL sfo{df k|ToIf ?kn] ;+nUg JolQm kbdf axfn /xFbfsf
avt jf To:tf] kbaf6 cjsfz k|fKt u/]sf] ldltn] Ps jif{;Dd ;DalGwt a}+s jf ljQLo ;+:yf
jf To:tf] ;xfos sDkgLsf] lwtf]kq cfkm\gf] jf cfkm\gf] kl/jf/sf] ;b:o jf cGo s'g} klg JolQm
jf To:tf JolQmsf] lgoGq0fdf /x]sf] kmd{, sDkgL jf ;+:yfsf] gfddf jf cGo JolQmnfO{ vl/b
laqmL ug{ u/fpg, ug{ lbg lwtf]aGws /fVg, /fVg nufpg jf bfg as; lng, lbg x:tfGt/0f
ug{ jf n]gb]g ug{ kfOg] 5}g .
t/, a}+s tyf ljQLo ;+:yf Ps cfk;df ufleFbf jf Pp6f a}+s tyf ljQLo ;+:yfn] csf]{ a}+s jf
ljQLo ;+:yfnfO{ k|flKt ubf{ ljno eP/ hfg] ;+:yfsf] ;~rfns, sfo{sf/L k|d'v, n]vfk/LIfs,
sDkgL ;lrj jf a}+s jf ljQLo ;+:yfsf] Joj:yfkg tyf n]vf ;DaGwL sfo{df k|ToIf ?kn]
;+nUg JolQm pQm kb jf ;]jfaf6 cnu ePkZrft k|rlnt sfg'gsf] cwLgdf /xL o; a}+ssf]
:jLs[ltdf a}+s jf ljQLo ;+:yf jf To:tf] ;xfos sDkgLsf] lwtf]kq cfkm\gf] jf cfkm\gf]
kl/jf/sf] ;b:o jf cGo s'g} klg JolQm jf To:tf JolQmsf] lgoGq0fdf /x]sf] kmd{, sDkgL jf
;+:yfsf] gfddf jf cGo JolQmnfO{ vl/b ljqmL ug{ u/fpg, ug{ lbg, lwtf]aGws /fvL shf{ lng,
bfg as; lng, lbg, x:tfGt/0f ug{ jf n]gb]g ug{ afwf k'u]sf] dflgg] 5}g .
-h_ zt k|ltzt gub dflh{gdf hdfgt hf/L ug{, Ohfhtkq k|fKt ;+:yfsf] cfˆg} d'2tL /l;b tyf
g]kfn ;/sf/ / g]kfn /fi6« a}+s C0fkqsf] lwtf]df shf{ k|bfg ug{ o; v08df ePsf] s'g} klg
Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
(= cfrf/;+lxtf tyf ;'zf;g ;DaGwL Joj:yf
!= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?sf] ;d]t ;'zf;g sfod ug]{ sfo{df e'ldsf /x]sf] x'Fbf
;'zf;g P]gsf] efjgf cg';f/ cf–cfˆgf] ;+:yfdf cfrf/;+lxtf lgdf{0f u/L nfu" ug'{ kg]{5 .
@= cf–cfˆgf] ;+:yfdf ;'zf;g OsfO u7g u/L ;'zf;gsf] l:yltaf/] dfl;s ?kdf cg'udg ub}{ hfg'
kg]{5 .
#= o; a}+ssf] lg/LIf0f k|ltj]bgdf p7fOPsf laifox?nfO{ tbf?stfsf ;fy sfof{Gjog ug'{ kg]{5 .
!)= :jM3f]if0ff tyf ;DklQ ljj/0f ;DaGwL Joj:yf
-s_ Ohfhtkqk|fKt ;+:yfsf ;~rfnsx?n] cfˆgf] af/]df o;};fy ;+nUg :j3f]if0ff -Self-Declaration_
u/]÷u/fPsf] ljj/0f -cg';"rL ^=!_ ;lxtsf] hfgsf/L tyf ;DalGwt ;+:yfn] cfˆgf
;~rfnsx?sf] ;DaGwdf tof/ u/]sf] btf{÷nut lstfasf] 9fFrf -cg';"rL ^=@_ ;lxtsf] ljj/0f
o; a}+sdf k]z ug'{ kg]{5 .
-v_ a}+s tyf ljQLo ;+:yfn] cfˆgf] ;+:yfsf] ;~rfnsn] cfkm" jf cfˆgf] kl/jf/sf ;b:o tyf cfˆgf]
jf kl/jf/sf] :jfldTjdf /x]sf] kmd{÷sDkgLsf] gfddf ljleGg a}+s tyf ljQLo ;+:yfx?af6 lnPsf]
shf{ ;DaGwL :j3f]if0ff ljj/0f jflif{s ?kdf cfly{s jif{ ;dfKt ePsf] ldltn] #% lbgleq
;~rfns ;ldltdf k]z u/L cBfjlws u/L /fVg' kg]{5 .
-u_ ;+:yfn] k|d'v sfo{sf/L clws[t tyf clws[t :t/sf sd{rf/Lx? lgo'lQm ubf{ o; lgb]{zgsf]
cg';"rL g+= ^=# adf]lhdsf] :jM3f]if0ff u/L u/fO{ clen]v /fVg' kg]{5 .
-3_ ;+:yfn] cfˆgf ;~rfns, k|d'v sfo{sf/L clws[t tyf clws[t :t/sf sd{rf/Lx? / lghsf
kl/jf/sf] gfddf /x]sf] rncrn ;DklQ / a}+s tyf ljQLo ;+:yfaf6 lnPsf] C0fsf] ljj/0f x/]s
cfly{s jif{ ;dfKt ePsf] #% lbgleq cBfjlws u/L /fVg'kg]{5 .
!!= Ohfhtkqk|fKt ;+:Yffx?n] cfˆgf] lgodfjnLdf tf]lsP adf]lhd ;~rfns ;ldltsf] cWoIf, ;~rfns,
j}slNks ;~rfns a}7sdf pkl:yt eP afkt kfpg] a}7s eQf, ;~rfns sfo{sf/L eO{ sfo{ u/]df
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 69
kfl/>lds ;d]t / 6]lnkmf]g, df]jfOn tyf kqklqsf vr{ Pjd\ ;+:yfsf] sfddf :jb]z / ljb]zdf e|d0f
ubf{ nfUg] vr{ h:tf cGo ;'ljwf afx]s u}/sfo{sf/L cWoIf tyf cGo ;~rfnsx?n] JolQmut kmfObf
x'g] cfly{s / u}/ cfly{s s'g} klg k|s[ltsf ;'ljwf lng kfOg] 5}g . o;/L cfly{s / u}/ cfly{s ;'ljwf
lnPsf] v08df a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf @# sf] pkbkmf -!_ sf] Joj:yf
pNn+3g u/]sf] dfgL ;DalGwt ;~rfnsaf6 c;'npk/ ul/g]5 .
!@= Ohfhtkqk|fKt ug]{ qmddf /x]sf a}+s tyf ljQLo ;+:yfsf k|:tfljt ;~rfns÷jf k|aGw ;~rfnsx?n]
ljQLo sf/f]af/ ug]{ Ohfhtkqk|fKt gu/];Dd s'g} klg k|sf/sf] kfl/>lds, eQf tyf cGo cfly{s
;'ljwfx? lng kfOg] 5}g . k|:tfljt ;+:yfdf sfo{/t sd{rf/Lx?n] k|:tfljt ;~rfns ;ldltn] lg0f{o
u/] adf]lhdsf] kfl/>lds lng eg] afwf kg]{5}g . ljQLo sf/f]af/sf] Ohfhtkqk|fKt u/L ;s]sf t/
;j{;fwf/0fdf ;fj{hlgs ;]o/ lgisfzg gu/]sf ;+:yfsf ;~rfns, k|aGw ;~rfns tyf k|d'v
sfo{sf/L clws[t nufotsf clwsf/Lx?n] k|fKt ug]{ kfl/>lds, eQf tyf cGo cfly{s ;'ljwfx? pQm
;+:yfsf] ;j{;fwf/0f ;]o/wgLsf] k|ltlglwTj ePsf] k|yd ;fwf/0f;ef ;DkGg geP;Dd j[l4 ug{ kfO{g]
5}g .
!#= clVtof/ k|fKt lgsfon] s'g} JolQm tyf lgh ;xefuL x'g] jf ePsf] ;fem]bf/L kmd{, sDkgL tyf
;+:yfx? ;d]tnfO{ ljkIfL agfO{ d'2f bfo/ u/]df ;f] JolQm tyf lghsf ;fem]bf/L kmd{nfO{ n]vfk/LIfsdf
lgo'Qm ug{ kfOg] 5}g . t/, ;kmfO{ kfPsf] v08df cflwsfl/s kq k|fKt eP kl5 n]vfk/LIfsdf lgo'Qm
ug{ ;lsg]5 . d'2f bfo/ x'g'eGbf cufl8 a}+s jf ljQLo ;+:yfsf] ;fwf/0f;efaf6 n]vfk/LIfs lgo'lQm
ePsf] xsdf eg] sfd ;DkGg ug{ o; Joj:yfn] s'g} afwf kg]{ 5}g .
!$= -!_ Ohfhtkqk|fKt ;+:yfsf ;~rfns, k|d'v sfo{sf/L clws[t jf pRr Joj:yfkg txsf] kbflwsf/Ln]
lzIff shf{, xfo/ kr]{h shf{, 3/ shf{ jf 3/fo;L k|of]hgsf ;fdu|L shf{ afx]s lghx?sf] JolQmut
gfddf cGo s'g} lsl;dsf shf{ lng kfpg] 5}gg\ .
t/ ;/sf/L C0fkq, d'2tL /l;b, ;'grfFbLsf] lwtf]df jf Credit Card shf{ lng o; Joj:yfn] afwf
k'¥ofPsf] dflgg] 5}g .
k|i6Ls/0fM pRr Joj:yfkg txsf] kbflwsf/L eGgfn] Ohfhtkqk|fKt ;+:yfsf] k|d'v sfo{sf/L clws[t eGbf b'O{
tx d'lg;Ddsf] kb wf/0f u/]sf] kbflwsf/LnfO{ hgfpFg]5 .
-@_ Ohfhtkqk|fKt ;+:yfn] s'g} klg Ohfhtkqk|fKt ;+:yfsf sfo{sf/L k|d'v jf Joj:yfkg txsf]
kbflwsf/Lsf] a}+s tyf ljQLo ;+:yf ;DaGwL P]gn] kl/efiff u/] adf]lhd ljQLo :jfy{ /x]sf] kmd{, sDkgL
jf ;+:yfdf s'g} klg lsl;dsf] shf{ k|jfx ug{ ;Sg] 5}gg\ .
-#_ ;+rfns, sfo{sf/L k|d'v tyf Joj:yfkg txsf] kbflwsf/L x'g'k"j{ lnPsf] shf{sf] xsdf e'QmfgL
cjlw jf Ps jif{ dWo] h'g klxn] x'G5 ;f] calw leq lgoldt ul/;Sg'kg]{5 .
!%= a}+s tyf ljQLo ;+:yfsf] Ps k|ltzt jf ;f] eGbf a9L ;]o/ wf/0f u/]sf ;]o/wgL jf lghsf] JolQmut
jf ;fem]bf/L kmd{n] n]vfk/LIf0f u/]sf] kmd{÷sDkgL÷;+:yfnfO{ ;DalGwt a}+s tyf ljQLo ;+:yfn] C0f
k|bfg ug{ kfOg] 5}g .
!^= a}+s tyf ljQLo ;+:yfn] ;+:yfut ;fdflhs pQ/bfloTj ;DaGwL sfo{df yk lqmofzLn x'g cfˆgf] x/]s
cfly{s jif{sf] v'b d'gfkmfsf] sDtLdf ! k|ltzt /sd 5'§\ofO{ ;+:yfut ;fdflhs pQ/bfloTj sf]if v8f
u/L hDdf ug'{ kg]{5 . ;f] sf]ifdf hDdf ePsf] /sd lgDgfg';f/ x'g] u/L csf]{ cfly{s jif{ vr{ ug]{
Joj:yf ldnfpg' kg]{5 .
-s_ ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf hDdf ePsf] /sdaf6 lgDg If]qx?df x'g] vr{ Joxf]g{
;lsg]5 M
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 70
-!_
;fdflhs kl/of]hgfx?df x'g] vr{ M lzIff, :jf:Yo, b}jL k|sf]k Joj:yfkg, jftfj/0f ;+/If0f, kmf]xf]/ d}nf ;+sng ug]{ kmf]x/bfgL -Dustbin/Container) cflb_, ;f+:s[lts k|a4{g, b'u{d If]qdf
k"jf{wf/ ;'wf/, ;fdflhs ?kn] lk5l8Psf ju{sf] cfo cfh{g Ifdtf clea[l4, ljQLo ;fIf/tf,
u|fxs ;+/If0f ;DaGwL sfo{qmd, ofq' k|ltIffno lgdf{0f, ;8s aQL, ;fj{hlgs zf}rfno
lgdf{0f h:tf ;fdflhs sfo{ cflbdf ug]{ k|ToIf tyf ck|ToIf vr{ . kl/of]hgf 5gf}6 ubf{
;DalGwt If]qdf sfo{ ul//x]sf ljlzli6s[t ;+:yfx?af6 ;fj{hlgs ;"rgf dfkm{t\ k|:tfj dfu
u/L 5gf}6 ug'{ kg]{5 .
-@_ ljQLo ;fIf/tf M a}+s tyf ljQLo ;+:yfn] ljQLo ;fIf/tf ;DaGwL ljljw sfo{qmd tyf nlIft
tflndx? ;~rfng u/L dlxnf tyf ;fdflhs ?kn] lk5l8Psf ju{nfO{ ljQLo ;]jf ;DaGwdf
;fIf/ agfO{ ljQLo ;]jfk|ltsf] kx'Fr clea[l4sf nflu ;fdflhs pQ/bfloTj sf]ifsf] %
k|ltzt /sd vr{ ug'{ kg]{5 .
-#_ k|ToIf cg'bfg vr{ M /fli6«o dxTjsf cfljisf/ s]Gb|, dfgj ;]jf h:tf k/f]ksf/L sfo{ ug]{ Pj+
clt ljkGg ju{sf nflu lzIff tyf :jf:Yodf lqmofzLn ;+:yfnfO{ a}+s tyf ljQLo ;+:yfn]
k|bfg u/]sf] /sd . ;DalGwt ;+:yfn] k|fKt u/]sf] pQm /sd hLjg /Iff, ;fj{hlgs lxt jf
k/f]ksf/L sfo{df vr{ ePsf] k|dfl0ft ljj/0f a}+s tyf ljQLo ;+:yfn] k|fKt u/L cBfjlws
u/L /fVg' kg]{5 .
-$_ lbuf] ljsf; nIo M g]kfnsf] lbuf] ljsf; nIo, @)!^–@)#) -Sustainable Development
Goals, 2016-2030_ n] klxrfg u/]sf !& j6f If]qx?df tf]lsPsf nIox?sf] k|flKtdf ;xof]u
x'g] u/L ul/g] cGo k|ToIf tyf ck|ToIf vr{x? .
-%_ dxfdf/Lsf] xfnsf] ljifd kl/l:yltnfO{ b[li6ut u/L a}+s tyf ljQLo ;+:yfn] clS;hg
l;ln08/, clS;hg sG;G6]«6/, hLjg /Ifs EoflS;g, cf}ifwL cflbsf] ;xh cfk"lt{sf] nflu
k|ToIf ?kdf u/]sf] vr{ Pj+ ;+:yfdf sfo{/t sd{rf/Lsf] nflu sf]le8–!( h:tf dxfdf/LhGo
/f]uaf6 ;'/lIft /fVg, /f]syfd ug{ tyf pkrf/ ubf{ nfUg] -jf:tljs lan adf]lhdsf]_ vr{ .
-^_ a}+s tyf ljQLo ;+:yfn] cfkm\gf] ;+:yfdf sfo{/t sd{rf/Lx?sf nflu Child Day Care Centre
sf] Joj:yf ubf{ nfUg] vr{ .
-&_ Joj;flos ?kdf :yfkgf ePsf jfx]ssf cgfyfno, afndlGb/ / j[4f>dnfO{ lbOPsf] cg'bfg
tyf ul/Psf vr{ .
-*_ vf]nf} a}+s vftf cleofg, @)&^ cGtu{t vf]lnPsf vftfdf a}+s tyf ljQLo ;+:yfsf tkm{af6
hDdf ul/Psf] k|lt vftf ?= !)) -Ps ;o_ ;Ddsf] vr{ /sd .
-(_ pQm sf]ifaf6 x'g] vr{sf] al9df % k|ltzt;Dd ljB'tLo sf/f]af/ k|j4{gsf nflu ul/g] vr{ .
-v_ ;+:yfsf] a|f08 k|j4{g x'g] u/L ul/g] vr{ o; sf]ifaf6 Joxf]g{ kfOg] 5}g . t/, ;+:yfut ;fdflhs
pQ/bfloTjdf u/]sf] vr{df ;+:yfsf] gfd ;f}hGosf] ?kdf pNn]v ug{ eg] afwf k'u]sf] dflgg] 5}g .
-u_ a}+s tyf ljQLo ;+:yfn] ;+:yfut ;fdflhs pQ/bfloTjdf vr{ ubf{ Ps} ef}uf]lns If]q tyf ljifo h:t}M lzIff, :Jff:Yo cflb_ df dfq ;Lldt geO{ cfkm\gf] sfo{If]qleqsf ef}uf]lns If]qdf hLjg /Iff,
;fj{hlgs lxt tyf k/f]ksf/L sfo{nfO{ k|fyldstfdf /fvL Gofof]lrt 9Ën] vr{ ug]{ Joj:yf
ldnfpg' kg]{5 .
-3_ ;~rfns ;ldltsf ;b:ox?nfO{ JolQmut tyf /fhg}lts nfe x'g] u/L vr{ ug{ kfOg] 5}g .
-ª_ ;~rfns ;ldltn] ;+:yfut ;fdflhs pQ/bfloTjsf nflu o; Joj:yf cg';f/ klxrfg x'g] If]qx?,
;f] If]qdf vr{sf nflu k|fKt x'g] k|:tfj d"NofÍg ug]{ k|lqmof, sf]ifsf] ;~rfng tyf Joj:yfkg
k|lqmof nufotsf laifox? ;d]6L 5'§} sfo{ljlw agfO{ nfu" ug'{ kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 71
-r_ a}+s tyf ljQLo ;+:yfn] o:tf] sf]ifsf] Joj:yf tyf ;f]af6 ePsf] vr{sf] If]qut tyf k|b]zut
ljj/0f cfˆgf] jflif{s ljQLo ljj/0fsf] n]vf ;DaGwL l6Kk0fL cGtu{t v'nfpg' kg]{5 .
-5_ jfl0fHo a}+s tyf /fli6«o :t/sf ljQLo ;+:yfx?n] ;+:yfut ;fdflhs pQ/bfloTj sf]ifdf 5'6\ofPsf]
/sdnfO{ ljQLo ;fIf/tf k|j4{g ug]{ nufotsf lqmofsnfknfO{ k|f]T;flxt ug{ k|To]s k|b]zdf Go"gtd !)
k|ltzt x'g]u/L vr{ ug'{kg]{5 .
!&= Core Banking Services sf nflu cfp6;f];{ dfkm{t lgo'Qm sd{rf/Laf6 sfo{;Dkfbg ug{÷u/fpg kfOg] 5}g .
!*= Ohfhtkqk|fKt ;+:yfn] k'/:sf/ jf ;Ddfg u|x0f ug]{, Ohfhtkqk|fKt ;+:yfsf ;+rfns ;ldltsf cWoIf,
;b:o / k|d'v sfo{sf/L clws[tn] ljb]z e|d0f ug]{ ;DaGwdf b]xfo jdf]lhdsf] gLltut Joj:yf ul/Psf]
5.
!= Af}s tyf ljQLo ;+:yfn] k'/:sf/ jf ;Ddfg u|x0f ug]{ ;DaGwdfM
s_ ;+:yfn] k|ToIf jf ck|ToIf ?kdf cfly{s ;xfotf, rGbf jf cGo s'g} klg k|sf/sf] z'Ns jf
ljQLo of]ubfg u/]sf] cfwf/df dfq ;f]sf] k|ltkmn :j?k s'g} klg ljb]zL lgsfoaf6 k'/:sf/ jf
;Ddfg u|x0f ug{ gkfOg] .
v_ s'g} klg ljb]zL lgsfoaf6 k'/:sf/ jf ;Ddfg u|x0f ug'{ kbf{ o; a}+ssf] k"j{ :jLs[lt lng' kg]{5
. o;/L :jLs[lt lnbf k'/:sf/ jf ;Ddfg k|bfg ug]{ ljb]zL lgsfosf] j}wflgs x}l;ot Pjd\
cflwsfl/stf k'i6L x'g] sfuhft ;d]t ;DalGwt Ohfhtkqk|fKt ;+:yfn] o; a}+s ;dIf k]z
ug'{kg]{5 .
u_ k'/:sf/ jf ;Ddfg u|x0f ug]{ k|of]hgfy{ e|d0f ug]{ a}+ssf kbflwsf/Lsf] e|d0f nufotsf] vr{
ldtJooL x'g'kg]{5 .
@= ;~rfns ;ldltsf cWoIf, ;b:o / k|d'v sfo{sf/L clws[tsf] ljb]z e|d0f ;DaGwL Joj:yfnfO{ yk
Jojl:yt agfpg ;DalGwt ;+:yfn] o; ;DaGwL sfo{ljlw agfO{ nfu" ug'{kg]{5 / To:tf] sfo{ljlwdf
cGo cfjZos ljifox?sf cltl/Qm b]xfo adf]lhdsf] Joj:yf sfod u/]sf] x'g'kg]{5 .
s_ e|d0fsf] p2]Zo, pkof]lutf nufotsf kIfx?df ;DalGwt ;+:yfsf] ;+rfns ;ldltjf6 lg0f{o
ePsf] x'g'kg]{5 .
v_ ;+rfns ;ldltsf cWoIf, ;b:o / k|d'v sfo{sf/L clws[t ;+:yfsf] sfd;+u ;DalGwt ljifodf
ljb]z e|d0fdf hfg' kbf{ e|d0f ul/g] d'n's, e|d0fdf hfg] kbflwsf/Lsf] gfd, e|d0f cjlw,
e|d0fsf] ljifo, e|d0f ubf{ nfUg] vr{ Pjd\ ;DalGwt Ohfhtkqk|fKt ;+:yfnfO{ x'g] nfe ;d]tsf]
ljZn]if0f ug'{kg]{5 .
u_ ljb]z e|d0f sfo{qmd ldtJooL x'g] u/L ;DkGg ug'{kg]{5 .
!(= ;~rfns ;ldltsf ;b:o, k|d'v sfo{sf/L clws[t / gfoj k|d'v sfo{sf/L clws[tx?sf] lgo'lQm
;DaGwdf b]xfoadf]lhdsf] gLltut Joj:yf ul/Psf] 5 M
!= s'g} Pp6f Ohfhtkqk|fKt ;+:yfdf ;+rfns /x]sf] JolQm k|rlnt Joj:yfsf] cwLgdf /xL sfo{sfn
yk ePsf] cj:yfdf jfx]s ;+rfns kbjf6 h'g;'s} sf/0fjf6 x6]df sDtLdf ^ dlxgfsf] ;do
Joltt geO{ o; a}+sjf6 Ohfhtkqk|fKt ;+:yfdf ;+rfns nufot cGo s'g} klg x}l;otdf sfo{
ug{ kfpg] 5}g .
@= s'g} ;+rfns cfˆgf] kbfjlw ;dfKt gxF'b} h'g;'s} sf/0fjf6 x6]df To:tf] JolQm k'gM ;f]xL
sfo{sfnleq ;f]xL ;+:yfsf] ;+rfns kbdf lgjf{lrt jf dgf]lgt x'g kfpg] 5}g .
#= o; a}+saf6 Ohfhtkqk|fKt ;+:yfdf sfo{/t k|d'v sfo{sf/L clws[t k|rlnt Joj:yfsf] cwLgdf
/xL k'glg{o'lQm kfPsf] cj:yfdf afx]s h'g;'s} sf/0fn] cfˆgf] ;]jfaf6 lgj[Q ePkl5 sDtLdf ^
dlxgfsf] cjlw Joltt geO{ s'g}klg Ohfhtkqk|fKt ;+:yfdf k|d'v sfo{sf/L clws[t nufot s'g}
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 72
klg x}l;otdf sfd ug{ kfpg] 5}g . ;fy}, k|d'v sfo{sf/L clws[t h'g;'s} sf/0fjf6 x6]df To:tf]
JolQm k'gM ;f]xL sfo{sfn jf ^ dlxgfdWo] h'g a9L x'G5 ;f] cjlw Joltt geO{ ;f]xL ;+:yfdf
;+rfns nufot cGo s'g} klg x}l;otdf sfo{ ug{ kfpg] 5}g . To;}u/L Ohfhtkqk|fKt æsÆ ju{sf
jfl0fHo a}+sdf sfo{/t bf];|f] jl/otfsf] kbflwsf/L ;]jfaf6 x6]kl5 ^ dlxgfsf] cjlw Joltt geO{
Ohfhtkqk|fKt ;+:yfsf] ;dfg k|s[ltsf] kbdf lgo'lQm x'g kfpg] 5}g .
t/, a}+s tyf ljQLo ;+:yfx? Ps cfk;df ufEg] ÷ufleg] jf k|flKt k|lqmofdf ;+nUg eO{ PsLs[t
sf/f]af/ ;~rfngsf] qmddf jf PsLs[t sf/f]af/ ;'? ePsf] tLg dlxgf leq kbd'Qm ePsf jf
;]jfdf lg/Gt/tf gkfPsf ;~rfns, k|d'v sfo{sf/L clws[t tyf gfoj k|d'v sfo{sf/L csf]{
;+:yfdf lgo'Qm x'g pko'{Qm Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
@)= Ohfhtkqk|fKt ;+:yfsf k|d"v sfo{sf/L clws[t tyf ;~rfns aLr s'g} lsl;dsf] sf/f]af/ ePdf pQm
sf/f]af/sf] lj:t[t ljj/0f ;lxtsf] hfgsf/L dfl;s ?kdf dlxgf ;dfKt ePsf] !% lbg leq ;DalGwt
;'kl/j]If0f ljefunfO{ hfgsf/L u/fpg' kg]{5 .
@!=
vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&& sf] ;+:yfut ;'zf;g ;DaGwL Joj:yf O=k|f=lgb]{zg g+= ^÷)&& adf]lhdsf]
lgb]{zg tyf ;f] kZrft ldlt ldlt @)&* sflQs @* ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt
;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 73
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= &÷)&*
;'kl/j]IfsLo lgb]{zg nfu" ug]{ sfo{ tflnsf ;DaGwL Joj:yf
o; a}+sn] æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] lg/LIf0f tyf ;'kl/j]If0fsf] qmddf lbOPsf]
lgb]{zgx?nfO{ b]xfo adf]lhd nfu" ug{÷u/fpg g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/
k|of]u u/L b]xfosf lgb]{zg hf/L ul/Psf] 5 .
!= lg/LIf0f k|ltj]bg pk/ k|lts[of
:ynut lg/LIf0f k|ltj]bg k|fKt ePsf] ldltn] a9Ldf #) lbgleq Ohfhtkqk|fKt ;+:yfsf] ;~rfns
;ldltn] pQm k|ltj]bgdf plNnlvt s}lkmotx? ;'wf/ tyf lbPsf lgb]{zgx? kfngf u/L ;f] lg/LIf0f
k|ltj]bgdf p7fOPsf a'Fbfx?sf] ;'wf/sf] l:ylt ;lxtsf] k|ltlqmof o; a}+ssf] ;DalGwt ;'kl/j]If0f
ljefudf k7fpg' kg]{5 . tf]lsPsf] ;doleq cfjZos ;'wf/ u/L k|ltlqmof k7fpg g;Sg] cj:Yff ePdf
Ohfhtkqk|fKt ;+:yfn] ;DalGwt ;'k/Lj]If0f ljefusf] :jLs[lt lnO{ yk ePsf] cjlwleq pQm k|ltj]bg
o; a}+sdf k]z ug'{ kg]{5 .
@= shf{ gf]S;fgL] Joj:yf
lg/LIf0f k|ltj]bg dfk{mt yk shf{ gf]S;fgL Joj:yf ug]{ lgb]{zg k|fKt ePdf rfn' q}dfl;s lx;fadf yk
shf{ gf]S;fgL Joj:yf u/L ;f]sf] hfgsf/L o; a}+sdf lbg' kg]{5 .
#= Loan Portfolio ;'wf/ of]hgf
lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] #) lbgleq æsÆ ju{sf Ohfhtkqk|fKt ;+:yfsf] xsdf Ps
s/f]8 ?k}ofF jf ;f]eGbf dflysf / cGo ju{sf Ohfhtkqk|fKt ;+:yfsf] xsdf krf; nfv ?k}ofF jf ;f]
eGbf dflysf tLg dlxgfn] efvf gf3]sf ;a} shf{sf] l:ylt ;'wfg]{ of]hgf agfO{ o; a}+ssf] ;DalGwt
;'kl/j]If0f ljefudf k]z ug'{ kg]{5 . ;f] cjlwleq o; a}+saf6 lg/LIf0f eO{ yk lgb]{zg k|fKt ePdf
juL{s[t shf{x?sf] /sd / juL{s/0fdf cfPsf] kl/jt{g ;dfj]z ePsf] ;+zf]lwt of]hgf #) lbgleq o;
a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
$= k'FhLsf]ifsf] kof{Kttf
lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] ldltn] a9Ldf #% lbgleq Ohfhtkqk|fKt ;+:yfn] kof{Kt
k'FhLsf]if sfod /fVgsf] nflu cGo s'/fx?sf] cltl/Qm b]xfosf ljifox? ;d]t ;dfj]z ePsf] lnlvt
k'FhL of]hgf o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 M–
-s_ kof{Kt k'FhLsf]if sfod ug{sf nflu xfn / eljiodf cfjZos kg]{ k'FhLsf] ljj/0f,
-v_ juL{s[t tyf k'gMjuL{s[t ;DklQsf] ljj/0f,
-u_ ;l~rt gfkmfsf] cg'dflgt /sd
-3_ o; ;DaGwL lgb]{zgdf Joj:yf eP cg';f/ eljiodf cfjZos kg]{ k'FhL k'/f ug{ Joj:yf ul/Psf]
cltl/Qm ;|f]t / ;do tflnsf .
%= ;DklQ÷bfloTj Joj:yfkg
lg/LIf0f k|ltj]bg dfk{mt lgb]{zg k|fKt ePsf] ldltn] a9Ldf #) lbgleq Ohfhtkqk|fKt ;+:yfn] kof{Kt
t/ntf sfod /fVg cfˆgf] ;DklQ÷bfloTj Joj:yfkg gLlt tyf sfo{ljlwdf cfjZostf cg';f/ ;+zf]wg
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 74
^=
&=
*=
(=
u/L b]xfosf ljifox? o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 . pQm ;+zf]wgdf cGo
ljifox?sf] cltl/Qm b]xfosf s'/fx?df Wofg k'¥ofpg' kg]{5 M–
-s_ C0f lnOPsf] /sd (Borrowed Funds) sf] nfut tyf pkof]u,
-v_ e}kl/ cfpg] cfjZostf k'/f ug{ rflxg] t/n ;DklQsf] kl/df0f,
-u_ lgIf]ksf] ;Defljt ptf/–r9fjsf] nflu kof{Kt t/ntfsf] Joj:yf ug{ cNksfnLg ljQLo ;|f]tsf]
Joj:yf,
-3_ shf{sf] kl/df0f / jf;nft aflx/sf sf/f]af/x?df nufgL ug{ cfjZos /sd / nufgLsf] ;|f]t
aLrsf] tfnd]n /
-ª_ Ohfhtkqk|fKt ;+:yfsf]] Joj:yfkgaf6 ;~rfns ;ldlt ;dIf lgoldt ?kdf ;DklQ÷bfloTj
;DaGwL k|ltj]bg k]z ug]{ Joj:yf .
cfGtl/s n]vfk/LIf0f tyf lgoGq0f
Ohfhtkqk|fKt ;+:yfn] ljBdfg gLlt, lgod tyf sfg'gL k|fjwfgsf] bfo/fleq sfo{ ;Dkfbg u/L
cfGtl/s lgoGq0f k|0ffnLdf k|efjsf/Ltf Nofpg ;lsg] u/L sfo{ljlwsf] ljsf; ug'{ kg]{5 . pQm
sfo{ljlw cGtu{t sDtLdf b]xfosf ljifox? ;dfj]z ePsf] x'g' kg]{5 M–
-s_ ;+:yfsf]] oyfy{ cj:yfsf] lrq0f ug]{ tyf ;DklQ ;'/lIft x'g] u/L Ohfhtkqk|fKt ;+:yfsf]]
Joj:yfkg tyf n]vf lgoGq0f k|0ffnLsf] ;dLIff ;DaGwL sfo{ljlw,
-v_ tYofÍsf] ljZj;lgotf hfFr ug]{ sfo{ljlw,
-u_ shf{ k|jfx, sf]if ;~rfng (Treasury Operation), ljb]zL ljlgdo Joj:yfkg, t/ntf Joj:yfkg,
k'FhLsf]ifsf] kof{Kttf, sd{rf/L, Joj:yfkg ;"rgf k|0ffnLsf ;fy} a}+lsË lgod sfg'gx?sf] kfngf
;DaGwL Jojxf/ hfFra'em ug]{ sfo{ljlw,
-3_ ;DklQsf] u'0f:t/ ;dLIff sfo{ljlw,
-ª_ ljQLo hf]lvd Joj:yfkgsf] -t/ntf, ;DklQ÷bfloTj, ljb]zL d'b|f Joj:yfkg_ ;dLIff ;DaGwL
sfo{ljlw .
of]hgf, gLlt tyf sfo{ljlwx?sf] sfof{Gjog
a'Fbf g+= # b]lv ^ ;Dd pNn]v eP adf]lhd lg/LIf0f k|ltj]bgn] dfu u/]sf] of]hgf, gLlt tyf
sfo{ljlwx? ;dLIffsf] nflu o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
k|ult ljj/0fsf] cg'udg
o; a}+saf6 a}+s tyf ljQLo ;+:yfsf] sf/f]af/ / k|ult ljj/0f ;DaGwdf lg/Gt/ ?kdf cg'udg ul/g]
5 . o; a}+sn]] ;DalGwt Ohfhtkqk|fKt ;+:yfsf] k|To]s tLg dlxgfdf lqmofsnfk, of]hgf, gLlt tyf
o; a}+sn] lbPsf] lgb]{zg sfof{Gjogsf] cg'udg u/L lbPsf] ;'emfj ;DalGwt ;+:yfn] sfof{Gjog ug'{
u/fpg' kg]{5 . ;fy} o; a}+sn] lgb]{zg lbPsf] cj:Yffdf q}dfl;s k|ult ljj/0f / lgb]{zgsf] sfof{Gjog
l:yltsf] k|ltj]bg ;d]t tf]lsPsf] cjlwleq pknAw u/fpg' kg]{5 .
vf/]hL / arfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&& sf] Ohfhtkqk|fKt ;+:yfsf] lg/LIf0f tyf ;'kl/j]If0fsf] qmddf lbOPsf
lgb]{zgx? nfu" ug]{ sfo{ tflnsf ;DaGwL Joj:yf O=k|f=lgb]{zg g+= &÷)&& adf]lhdsf] lgb]{zg tyf
;f] kZrft ldlt @)&* sflQs @* ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 75
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= *÷)&*
nufgL tyf ;xfos sDkgL ;DaGwL Joj:yf
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfsf] ljQLo ;|f]tsf] nufgLsf ;DaGwdf g]kfn
/fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf lgb]{zg hf/L ul/Psf] 5 .
!=
@=
#=
nufgL gLlt tyf sfo{ljlw :jLs[t u/fP/ dfq nfu" ug'{ kg]{
;/sf/L ;'/If0fkq, g]kfn /fi6« a}+s C0fkq tyf ;+ul7t ;+:yfx?sf] ;]o/ tyf l8a]~r/df ul/g] nufgL
;DaGwL gLlt tyf sfo{ljlw ;~rfns ;ldltaf6 :jLs[t u/fP/ dfq nfu" ug'{ kg]{5 .
;/sf/L ;'/If0fkq / g]kfn /fi6« a}+s C0fkqdf nufgL ;DaGwL Joj:yf
Ohfhtkqk|fKt ;+:yfnfO{ ;/sf/L ;'/If0fkq / g]kfn /fi6« a}+s C0fkqdf nufgL ug{ s'g} aGb]h
nufOPsf] 5}g .
;+ul7t ;+:yfsf] ;]o/, l8j]~r/ tyf cGo nufgL ;DaGwL Joj:yf
-!_ ;j{;fwf/0fdf z]o/ laqmL u/L lwtf]kq ljlgdo ahf/df ;"rLs[t eO;s]sf] ;+ul7t ;+:yfsf] z]o/
tyf l8a]~r/df Ps jif{eGbf a9L cjlwsf] nflu dfq nufgL ug{ kfOg]5 . a}+s tyf ljQLo ;+:yfn]
s'g} klg lsl;dsf] k|aGwaf6 ;+ul7t ;+:yfsf] z]o/df cNksfnLg nufgL ug{ kfpg] 5}gg\ .
lwtf]kq ljlgdo ahf/df ;"rLs[t eO{g;s]sf] ;+ul7t ;+:yfsf] ;]o/ jf l8j]~r/df nufgL u/]df
To:tf] nufgL u/]sf] ldltn] # jif{leq pQm ;]o/ tyf l8a]~r/ ;"rLs[t gePsf] v08df nufgL eP
a/fa/sf] /sd ;l~rt d'gfkmf vr{ u/L nufgL ;dfof]hg sf]ifdf hDdf ug'{ kg]{5 . To:tf] sf]ifdf
/x]sf] /sd pQm ;]o/ tyf l8a]~r/ ;"rLs[t geP;Dd pkof]u ug{ kfOg] 5}g .
t/, k|rlnt sfg'g adf]lhd ;"rLs[t x'g gkg]{ ;+:yfdf Ohfhtkqk|fKt ;+:yfsf] PsfpGg k|ltzt jf
;f] eGbf a9L nufgL /x]sf] cj:Yffdf / shf{ ;"rgf s]Gb| lnld6]8, Nepal Clearing House Ltd.,
National Banking Institute tyf k"jf{wf/ ljsf; a}+ssf] ;]o/df u/]sf] nufgLdf nufgL ;dfof]hg sf]if
sfod ug{ clgjfo{ x'g] 5}g .
;fy}, g]kfnsf] e'QmfgL k|0ffnLsf] cfw'lgsLs/0fsf nflu k"jf{wf/ tof/ ug{ d2t k'¥ofpg
sDtLdf !% j6f a}+s tyf ljQLo ;+:yfsf] ;+o'Qm nufgLåf/f k|jl4{t Payment Switch sf] sfo{
ug]{ sDkgLdf ul/Psf] nufgLsf] xsdf ;d]t nufgL ;dfof]hg sf]if sfod ug'{ kg]{ 5}g .
-@_ s'g} Ps ;+ul7t ;+:yfsf] ;]o/, l8a]~r/ jf s'g} ;fd"lxs nufgL sf]ifdf nufgL ubf{ k|fylds
k'FhLsf]] !) k|ltztdf ga9\g] u/L / ;a} ;+ul7t ;+:yfsf] ;]o/, l8a]~r/ jf ;fd"lxs nufgL sf]ifdf
a9Ldf cfˆgf] k|fylds k'FhLsf]] #) k|ltztdf ga9\g] u/L nufgL ug{ ;lsg] 5 . To;}u/L, ;+ul7t
;+:yfsf] ;]o/ tyf l8a]~r/df nufgL ubf{ nufgL x'g] ;+:yfsf] r'Qmf k'FhLsf] !) k|ltzt;Dd dfq
nufgL ug{ ;lsg] 5 . nufgL ubf{sf] cj:yfdf tf]lsPsf] ;LdfeGbf a9L nufgL u/]sf] ePdf o;/L
a9L nufgL ePsf] /sd j/fj/ k'FhLsf]if u0fgf ubf{ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ul/g]5.
-#_ cfˆgf] ljQLo :jfy{ ePsf sDkgLdf ul/Psf] s'n nufgLsf] xsdf To:tf] nufgL cfˆgf] k|fylds
k'FhLsf] @) k|ltzt;Dd ug{ ;lsg]5 . ljQLo :jfy{ ePsf] ;+ul7t ;+:yfsf ;]o/ tyf l8j]~r/df
u/]sf] s'n nufgL /sdnfO{ k'FhLsf]if u0fgf ubf{ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ug'{ kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 76
$=
-$_ v/Lb u/]sf] Ps jif{ JotLt ePsf nufgL dWo]af6 Ps cfly{s jif{df k|fylds k"FhLsf] ! k|ltzt
/sd;Ddsf] nufgL dfq laqmL ug{ ;Sg]5g\ .
t/, o;cl3 -ldlt @)&*.)@.!) ;Dd_ nufgL u/]sf z]o/ @)&( c;f/ d;fGtleq laqmL ug{ o;
Joj:yfn] afwf k'u]sf] dflgg] 5}g .
-%_ O=k|f=lg= g+= !& sf] a'Fbf g+ % adf]lhd ljkGg ju{ shf{df u0fgf ug]{ k|of]hgsf] nflu afx]s …3Ú
ju{sf] n3'ljQ ljQLo ;+:yfsf] z]o/df nufgL ug{ kfOg] 5}g . o;cl3 -ldlt @)&*.)@.!) ;Dd_
To:tf] z]o/ v/Lb u/]sf] eP @)&* k'; d;fGtleq laqmL÷ljlgj]z ul/;Sg'kg]{5 .
-^_ d'Vo sDkgLsf] ;~rfns ;ldltsf cWoIf÷;b:o ;xfos sDkgLsf] ;~rfns ;ldltsf]
cWoIf÷;b:osf] ?kdf /xg kfpg] 5}gg\ .
;xfos sDkgL ;DaGwL Joj:yf
o; lgb]{zgsf] cwLgdf /xL Ohfhtkq k|fKt ;+:yfn]b]xfo adf]lhd cfˆgf] ;xfos sDkgLsf] ?kdf
nufgL ug{ ;Sg]5g\ M
-!_ æ3Æ ju{sf] n3'ljQ ljQLo ;+:yf ;DaGwL Joj:yf
-s_ Ohfhtkqk|fKt ;+:yfn] b]xfosf gLltut tyf k|lqmofut Joj:yfx?sf] cwLgdf /xL cfˆgf]
:jfldTjdf ;xfos sDkgL (Subsidiary Company) sf] ?kdf Pp6f 5'§} æ3Æ ju{sf] n3'ljQ
ljQLo ;+:yf vf]nL ;f] n3'ljQ ljQLo ;+:yf dfk{mt\ ljkGg ju{df shf{ k|jfx ug{ ug{ ;Sg]5g\ .
!= d'Vo sDkgLn] cfˆgf] ljQLo ljj/0f k]z ubf{ ;xfos sDkgLsf] ljQLo ljj/0fx? klg
PsLs[t (Consolidated) ?kdf k]z ug'{ kg]{5 . ;f] k|of]hgfy{ n]vf gLlt / ljQLo ljj/0f
O=k|f=lgb]{zg g+=$ sf] ;DalGwt yk cg';"rLdf tf]lsP adf]lhd k]z ug'{ kg]{5 . ;fy},
;xfos sDkgLsf] n]vf gLlt, ;"rgf k|ljlw tyf cGo gLlt÷k|0ffnLx? (Policies, Procedures
and Systems) d'Vo sDkgL;Fu ;fd~h:otf sfod x'g] u/L Joj:yf ug'{ kg]{5 .
@= cfˆgf] tyf ;xfos sDkgLsf] k'FhL kof{Kttf ;DaGwL u0fgf 5'§f5'§} ?kdf / PsLs[t Consolidated_ ?kdf ;d]t tof/ ug'{ kg]{5 . PsLs[t -Consolidated_ ?kdf u0fgf ul/g]
k'FhLsf]if ;DalGwt ju{sf ljQLo ;+:yfnfO{ tf]lsPadf]lhdsf] dfkb08 Pjd\ lgb]{zg cg'?k
g} x'g' kg]{5 .
#= d'Vo tyf ;xfos sDkgL aLr x'g] sf/f]af/ k|lt:kwf{Tds ahf/ d"No (Arm's Length
Transaction) df cfwfl/t x'g' kg]{5 . d'Vo tyf ;xfos sDkgL aLr x'g] sf/f]af/df
kf/blz{tf sfod /fVg oL sDkgLx? aLr x'g] sf/f]af/df ljQLo :jfy{ /xg] x'Fbf To:tf]
sf/f]af/nfO{ b'j} sDkgLn] ;DalGwt kIf aLr x'g] sf/f]af/ (Related Party Transactions)
zLif{s cGt{ut v'nfpg' -Disclose_ kg]{5 .
$= To:tf] sf/f]af/ ePkl5 lgoldt?kdf k|sflzt ug'{ kg]{ ljQLo ljj/0fdf ;f] sf/f]af/sf]
;DaGwdf lj:t[t hfgsf/L k|bfg ug'{ kg]{5 . k|lt:kwf{Tds ahf/ d"Nodf sf/f]af/ gu/]df
jf To:tf] sf/f]af/af/] lj:t[t ljj/0f lgb]{zgfg';f/ k|sflzt gu/]df g]kfn /fi6« a}+s P]g,
@)%* sf] bkmf (( / !)) adf]lhd hl/jfgf / ;hfo x'g]5 .
%= zfvf÷sfof{no :yfkgf tyf ;~rfngsf ;DaGwdf o; a}+saf6 hf/L lgb]{zg g+= !$
adf]lhdsf b]xfosf Joj:yf ;xfos sDkgL :yfkgf ug]{ k|of]hgfy{ klg nfu" x'g]5 .
-c_ tf]lsPsf] Go"gtd r'Qmf k'FhL k'/f u/]sf] .
-cf_ cl3Nnf] dlxgfsf] ljQLo ljj/0fdf o; a}+sn] tf]s]sf] k'FhLsf]if cg'kft k'/f u/]sf] .
-O_ cl3Nnf] qodf;df lgis[o shf{ % k|ltzteGbf a9L gePsf] .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 77
-u_ æ3Æ ju{sf] n3'ljQ ljQLo ;+:yf -;xfos sDkgL_ df u/]sf] ;+:yfks ;]o/ nufgL tyf shf{
k|jfxnfO{ o; a}+ssf] lgb]{zg adf]lhd ljkGg ju{ shf{ cGtu{t u0fgf ug{
;lsg] 5 .
-3_ æ3Æ ju{sf] ljQLo ;+:yfdf u/]sf] ;+:yfks ;]o/ nufgL /sdnfO{ k|fylds k'FhLaf6 36fO{
k'FhLsf]if sfod ug'{ kg]{] ljBdfg k|fjwfgnfO{ ljkGg ju{df x'g] nufgLnfO{ k|f]T;flxt ug{ o;
k|of]hgfy{ 5'6 lbOg] 5 . ;fy}, ;xfos sDkgLsf ?kdf :yflkt eO{ n3'ljQ sf/f]af/ ug]{ æ3Æ
ju{sf] ljQLo ;+:yfdf nufgL eO{ ljQLo :jfy{ :yflkt ePsf] v08df ;d]t ljQLo :jfy{
ePsf] ;+ul7t ;+:yfx?df ul/Psf] ;]o/ nufgL /sdnfO{ k|fylds k'FhLaf6 36fpg' kg]{
ljBdfg k|fjwfgnfO{ klg 5'6 lbOg] 5 .
-@_ dr]{G6 a}+lsË ;DaGwL sfo{ ug{] ;xfos sDkgL :yfkgf ;DaGwL Joj:yf
Ohfhtkqk|fKt ;+:yfn] 5'§} ;xfos sDkgL dfkm{t g]kfn lwtf]kq af]8{af6 cg'dlt lnO{ nufgL
;DaGwL k|rlnt sfg'gL Joj:yf tyf ljBdfg gLltut Joj:yfsf] cwLgdf /xL dr]{G6 a}+lsË ;DaGwL
sfo{ ug{ sDtLdf %! k|ltzt :jfldTj x'g] u/L ;xfos sDkgL (Subsidiary Company) df nufgL u/L
;~rfng ug{ ;Sg] Joj:yfsf ;DaGwdf b]xfo adf]lhdsf] gLltut Joj:yf sfod ul/Psf] 5 .
-s_ dr]{06 a}lsË ;DaGwL sfo{ ug]{ 5'§} ;xfos sDkgLdf nufgL ubf{ ljQLo :jfy{ :yflkt x'g]
ePsf]n] pQm ;xfos sDkgLdf ul/Psf] s'n nufgL /sdnfO{ k'FhLsf]if u0fgf ubf{ k|fylds
k'FhLaf6 36fO{ k'FhLsf]if sfod ug'{ kg]{]5 .
-v_ dr]{06 a}lsË ;DaGwL sfo{ ug]{ ;xfos sDkgL :yfkgf k|of]hgsf nflu Ohfhtkqk|fKt ;+:yfn]
;+ul7t ;+:yfx?sf] ;]o/ tyf l8a]~r/df nufgL ubf{ nufgL x'g] ;+:yfsf] r'Qmf k'FhLsf]
clwstd !) k|ltztsf] ;Ldfdf 5'6 k|bfg ul/Psf] 5 .
-u_ ;xfos sDkgLsf] lgodg, lg/LIf0f, ;'kl/j]If0f / cGo Joj:yfx? g]kfn lwtf]kq af]8{n] to
u/]sf] gLlt lgb]{zg tyf ljBdfg cGo Joj:yf cg'?k x'g]5 . o; Joj:yfaf6 pQm ;xfos
sDkgLdf g]kfn /fi6« a}+ssf] tkm{af6 cfjZostf cg';f/ lg/LIf0f÷;'kl/j]If0f ug{ afwf k'u]sf]
dflgg] 5}g .
-3_ Ohfhtkqk|fKt ;+:yfn] cfˆgf] ljQLo ljj/0f k]z ubf{ ;xfos sDkgLsf] ljQLo ljj/0fx? ;d]t
PsLs[t?kdf k]z ug'{ kg]{5 . ;f] k|of]hgfy{ n]vf gLlt / ljQLo ljj/0f O=k|f=lgb]{zg g+=$ df
tf]lsP adf]lhd k]z ug'{ kg]{5 .
-ª_ Ohfhtkq ;+:yf tyf ;xfos sDkgL aLr x'g] sf/f]af/df ljQLo :jfy{ x'g] x'Fbf To:tf]
sf/f]af/nfO{ b'j} sDkgLn] ;DalGwt kIf aLr x'g] sf/f]af/ -Related Party Transactions_ zLif{s
cGt{ut pNn]v -Disclose_ ug'{kg]{5 . To:tf] sf/f]af/ ePkl5 lgoldt?kdf k|sflzt ug'{ kg]{
ljQLo ljj/0fdf ;f] sf/f]af/af/] lj:t[t hfgsf/L k|bfg ug'{ kg]{5 . k|lt:kwf{Tds ahf/ d"Nodf
sf/f]af/ gu/]df /÷jf To:tf] sf/f]af/ af/] lj:t[t ljj/0f lgb]{zfg';f/ k|sflzt gu/]df g]kfn
/fi6« a}+s P]g, @)%* sf] bkmf (( / !)) adf]lhd h'g;'s} hl/jfgf / ;hfoF x'g ;Sg]5 .
-r_ ;xfos sDkgLn] b]xfosf sfo{ ug{ ;Sg] 5}gg\ M
-c_ lwtf]kq bnfnL ;DaGwL Joj;fo,
-cf_ cfkm"n] hf/L u/]sf] jf cfˆgf] d'Vo sDkgLn] hf/L u/]sf] lwtf]kqsf] sf/f]af/ .
-5_ ;xfos sDkgLn] ljQLo ;|f]t ;+sng ug]{ k|of]hgn] bfloTj :j?k lgisfzg ug]{ s'g} klg
;'/If0fkqx?df d'Vo sDkgL -Parent Company_ n] nufgL ug{ gkfpg] / ;f] ;'/If0fkqsf]
lwtf]df shf{ k|jfx ug{ ;d]t kfpg] 5}g .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 78
-h_ Ohfhtkqk|fKt ;+:yfn] ;~rfngdf /x]sf] dr]{G6 a}+lsË ;DaGwL sfo{ ug]{ s'g} sDkgLsf] ;]o/df
nufgL÷vl/b u/L ;xfos sDkgL agfpg] ;DaGwdf b]xfosf Joj:yfx? ul/Psf] 5M–
-!_ ;~rfngdf /x]sf] dr]{G6 a}+lsË ;DaGwL sfo{ ug]{ s'g} sDkgLsf] ;]o/df nufgL÷vl/b u/L
;xfos sDkgL agfpg o; a}+ssf] :jLs[lt lng' kg]{5 .
-@_ o; a}+ssf] :jLs[ltsf nflu lgj]bg lbFbf b]xfosf] sfuhft ;d]t k]z ug'{ kg]{5 .
-c_ ;xfos sDkgL aGg]÷agfpg] ;DaGwdf ePsf] b'a} ;+:yfsf] lg0f{o,
-cf_ s'g} ;dembf/Lkq -Pd=cf]=o"_ eP To:tf] ;dembf/Lkq,
-O_ k|:tfljt ;xfos sDkgLsf] rn crn ;DklQ tyf bfloTjsf] kl5Nnf] oyfy{ ljj/0fsf]
d"NofÍg k|ltj]bg,
-O{_ nufgL /sd lgwf{/0f ;DaGwL cfwf/ tyf ;f] ;DaGwL lg0f{osf] k|ltlnkL, /
-p_ kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] jf;nft, gfkmf–gf]S;fg lx;fj, gub k|jfx
ljj/0f nufotsf ljQLo ljj/0f .
-#=_ lwtf]kq Joj;foL ;DaGwL sfo{ ug{] ;xfos sDkgL :yfkgf ;DaGwL Joj:yf
k|rlnt lwtf]kq ;DaGwL P]g, lgod / sfg'gL Joj:yf tyf ljBdfg gLltut Joj:yfsf] cwLgdf
/xL jfl0fHo a}+sn] 5'§} ;xfos sDkgL dfkm{t g]kfn lwtf]kq af]8{jf6 cg'dlt lnO{ lwtf]kq
Joj;foL ;DaGwL sfo{ ug{ sDtLdf %! k|ltzt :jfldTj x'g] u/L ;xfos sDkgL (Subsidiary
Company) df nufgL u/L ;~rfng ug{ ;Sg] Joj:yfsf ;DaGwdf b]xfo adf]lhdsf] gLltut
Joj:yf sfod ul/Psf] 5 .
-s_ lwtf]kq Joj;foL ;DaGwL sfo{ ug]{ 5'§} ;xfos sDkgLdf nufgL ubf{ ljQLo :jfy{
:yflkt x'g] ePsf]n] pQm ;xfos sDkgLdf ul/Psf] s'n nufgL /sdnfO{ k'FhLsf]if u0fgf
ubf{ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ug'{ kg]{]5 .
-v_ lwtf]kq Joj;foL ;DaGwL sfo{ ug]{ ;xfos sDkgL :yfkgf k|of]hgsf nflu jfl0fHo
a}+sn] ;+ul7t ;+:yfx?sf] ;]o/ tyf l8a]~r/df nufgL ubf{ nufgL x'g] ;+:yfsf] r'Qmf
k'FhLsf] clwstd !) k|ltztsf] ;Ldfdf 5'6 k|bfg ul/Psf] 5 .
-u_ ;xfos sDkgLsf] lgodg, lg/LIf0f, ;'kl/j]If0f / cGo Joj:yfx? g]kfn lwtf]kq af]8{n]
to u/]sf] gLlt lgb]{zg tyf ljBdfg Joj:yf cg'?k x'g]5 . o; Joj:yfaf6 pQm
;xfos sDkgLdf g]kfn /fi6« a}+ssf] tkm{af6 cfjZostf cg';f/ lg/LIf0f÷;'kl/j]If0f ug{
jfwf k'u]sf] dflgg] 5}g .
-3_ jfl0fHo a}+sn] cfˆgf] ljQLo ljj/0f k]z ubf{ ;xfos sDkgLsf] ljQLo ljj/0fx? ;d]t
PsLs[t?kdf k]z ug'{ kg]{5 . ;f] k|of]hgfy{ n]vf gLlt / ljQLo ljj/0f O=k|f= lgb]{zg g+=
$ df tf]lsPadf]lhd k]z ug'{ kg]{5 .
-ª_ jfl0fHo a}+s tyf ;xfos sDkgL aLr x'g] sf/f]af/df ljQLo :jfy{ x'g] x'Fbf To:tf]
sf/f]jf/nfO{ b'j} sDkgLn] ;DalGwt kIf aLr x'g] sf/f]af/ -Related Party Transactions_
zLif{s cGt{ut pNn]v -Disclose_ ug'{kg]{5 . To:tf] sf/f]af/ ePkl5 lgoldt?kdf
k|sflzt ug'{ kg]{ ljQLo ljj/0fdf ;f] sf/f]af/af/] lj:t[t hfgsf/L k|bfg ug'{ kg]{5 .
k|lt:kwf{Tds ahf/ d"Nodf sf/f]af/ gu/]df /÷jf To:tf] sf/f]af/ af/] lj:t[t ljj/0f
lgb]{zfg';f/ k|sflzt gu/]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( / !)) adf]lhd
h'g;'s} hl/jfgf / ;hFfo x'g ;Sg]5 .
-r_ ;xfos sDkgLn] cfkm"n] hf/L u/]sf] jf cfˆgf] d'Vo sDkgLn] hf/L u/]sf] lwtf]kqsf]
sf/f]af/ ug{ ;Sg] 5}g .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 79
-$_
-5_ ;xfos sDkgLn] ljQLo ;|f]t ;+sng ug]{ k|of]hgn] bfloTj :j?k lgisfzg ug]{ s'g} klg
;'/If0fkqx?df d'Vo sDkgL -Parent Company_ n] nufgL ug{ gkfpg] / ;f] ;'/If0fkqsf]
lwtf]df shf{ k|jfx ug{ ;d]t kfpg] 5}g .
-h_ lwtf]kq Joj;foL ;DaGwL sfo{ ug]{ ;xfos sDkgLn] lwtf]kq Joj;fo jfx]s cGo sfo{
ug{ ;Sg] 5}g .
;fd"lxs nufgL sf]if ;~rfng ug{] ;DaGwdf
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf $( sf] pkbkmf -!_ sf] v08 -o_ sf]
k|of]hgsf nflu b]xfosf zt{sf] cwLgdf /xL o; a}+saf6 Ohfhtkqk|fKt a+}s tyf ljQLo
;+:yfn] ;xfos sDkgL dfkmt ;fd"lxs nufgL sf]if ;~rfng ug{ ;Sg]] 5g\ .
zt{x?M
-!_ of]hgf Joj:yfkg;Fu ;DalGwt sfo{sf nflu ;xfos sDkgL v8f ug'{kg]{ / To:tf]
sDkgL v8f ubf{ x'g uPsf] nufgLnfO{ o; a}+sn] tf]s] cg';f/sf] hf]lvd ef/ k|bfg
ug]{ .
-@_ ljQLo sf/f]af/ ;~rfng ePsf] kfFr jif{ k'/f ePsf] x'g' kg]{ .
-#_ kl5Nnf] tLg jif{b]lv nuftf/ d'gfkmf u/]sf]x'g'sf ;fy} ;l~rt gf]S;fgLdf /x]sf] x'g
gx'g] .
-$_ g]6jy{ wgfTds x'g' kg]{ .
%=
^=
&=
-%_ ;~rfns jf sfo{sf/L k|d'v o; a}+ssf] sf/afxLdf gk/]sf] / To:tf] sf/jfxLdf k/]sf]
eP ;f] km's'jf ePsf] # jif{ k'u]sf] x'g' kg]{ .
;]o/ tyf l8j]~r/ k|Tofe"lt ;DaGwL Joj:yf
-!_ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfnfO{ ;+ul7t ;+:yfsf] ;]o/ tyf l8j]~r/ k|Tofe"lt ug{ s'g} ;Ldf
nufOPsf] 5}g . ;fy}, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] s'g} Ps ;+ul7t ;+:yfsf] ;]o/
tyf l8j]~r/ k|Tofe"lt ubf{ cfˆgf] k|fylds k'FhLsf] @) k|ltzt;Dd / ;a} ;+ul7t ;+:yfsf] xsdf
cfˆgf] k|fylds k'FhLsf] zt k|ltzt;Dd dfq k|Tofe"lt ug{ ;Sg] u/L ;Ldf lgwf{/0f ul/Psf] 5 .
t/, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt ;+:yfsf] ;]o/ tyf
l8a]Gr/ k|Tofe"lt ug]{ ePdf cfˆgf] k|fylds k'FhLsf] tf]lsPsf] ;Ldf;Dd dfq k|Tofe"lt ug{ ;Sg]
Joj:yf clgjfo{ x'g] 5}g .
-@_ Ohfhtkqk|fKt ;+:yfn] pka'Fbf -!_ adf]lhd k|Tofe"lt u/]sf] ;]o/ laqmL ljt/0f geO{ cfkm}n] vl/b
ug'{k/]df To;/L vl/b u/]sf] ;]o/ æ;]o/ k|Tofe"ltÆ u/]sf] ldltn] Ps jif{leq laqmL ljt/0f u/L
;Sg' kg]{5 . pQm ;doleq laqmL ljt/0f ug{ g;s]df tf]lsPsf] ;LdfeGbf a9L nufgL ePsf] /sd
k'FhLsf]if u0fgf ubf{ k|fylds k'FhLaf6 36fO{ k'FhLsf]if sfod ul/g] 5 .
nufgLsf] k'g/fjnf]sg ;DaGwL Joj:yf
Ohfhtkqk|fKt ;+:yfn] cw{jflif{s?kdf cfˆgf] nufgLsf] k'g/fjnf]sg ug]{ Joj:yf ug'{ kg]{5 . o;/L
k'g/fjnf]sg ubf{ Ohfhtkqk|fKt ;+:yfsf] cfGtl/s n]vfk/LIfsaf6 ljBdfg nufgL gLlt tyf o;
lgb]{zg adf]lhd nufgL ul/Psf] Joxf]/f k|dfl0ft u/fO{ cw{jflif{s cjlw ;dfKt ePsf]] ! dlxgfleq
;+:yfsf] Joj:yfkgjf6 :jLs[t u/fO{ /fVg' kg]{5 .
;]o/ tyf l8a]~r/sf] d"NofÍg
Ohfhtkqk|fKt ;+:yfsf] ;]o/ tyf l8a]~r/ sf/f]af/nfO{ lgb]{zg kmf=g+= *=!, *=@ / *=# adf]lhd
k|To]s sDkgLsf] cnu cnu 5'6\ofO{ O{=k|f= lgb]{zg g+= $÷)&% df ePsf] Joj:yf adf]lhd
d"NofÍg ug'{ kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 80
*=
:jMk|of]hgsf nflu crn ;DklQ vl/b÷lgdf{0fsf] ;DaGwdf
Ohfhtkqk|fKt ;+:yfn] cfˆgf] k|of]hgsf] lgldQ cfjZos k/]df afx]s crn ;DklQ vl/b ug{ kfOg]
5}g . cfˆgf] k|of]hgsf] lgldQ hUuf, ejg jf b'j} cfjZos k/]df b]xfosf zt{x?sf] cwLgdf /xL vl/b
jf lgdf{0f ug{ ;Sg]5 .
-s_ a}+s÷ljQLo ;+:yf ;+:yfkgf ubf{sf] ;Dk"0f{ k"j{ ;~rfng vr{ (Pre operating expenses) ckn]vg
eO;s]sf] x'g'kg]{5 .
-v_ k|aGwkq÷lgodfjnLdf pNn]v eP adf]lhdsf] ;]o/ ;j{;fwf/0fdf hf/L u/L ;s]kl5sf] klxnf]
;fwf/0f ;ef ;DkGg ePsf] x'g'kg]{5 .
-u_ ljut @ jif{b]lv lg/Gt/ v'b d'gfkmfdf ;~rfng ePsf] / ;l~rt gf]S;fgLdf g/x]sf] x'g'kg]{5 .
-3_ o; a}+sn] hf/L u/]sf] lgb]{zg adf]lhd k'FhLsf]if kof{Kt /x]sf] x'g'kg]{5 .
-ª_ Ohfhtkqk|fKt ;+:yfn] k|fylds k'FhLsf] @% k|ltztsf] ;Ldfleq /xL hUuf, ejg jf b'j} vl/b jf
ejg lgdf{0f ug'{kg]{5 .
-r_ v08 -s_ b]lv -3_ ;Dd plNnlvt cj:yf k'/f gu/L hUuf, ejg jf b'j} vl/b jf lgdf{0f u/]df
;f] a/fa/sf] /sd k|fylds k'FhLsf]if u0fgf ubf{ 36fpg' kg]{5 .
-5_ v08 -ª_ sf] ;Ldf eGbf a9L vr{ u/L hUuf, ejg jf b'j} vl/b jf ejg lgdf{0f u/]df pQm ;Ldf
eGbf a9L /sd k|fylds k'FhLsf]if u0fgf ubf{ 36fpg' kg]{5 .
-h_ hUuf, ejg jf b'j} vl/b u/]sf] jf ejg lgdf{0f ;DkGg ePsf] ldltaf6 # jif{;Dd cfˆgf] k|of]udf
gcfPdf ;f] a/fa/sf] /sd k|fylds k'FhLsf]if u0fgf ubf{ 36fpg' kg]{5 .
-em_ hUuf, ejg jf b'j} cfˆgf] k|of]hgdf gcfpg] b]lvPdf laqmL ug'{ kg]{5 .
(= nufgL ;DaGwL yk Joj:yf
-!_ Ohfhtkqk|fKt ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf cGo ;+:yfx?åf/f
hf/L u/]sf ;]o/ ;'/If0fkq tyf xfOlj|8 k'FhL pks/0fx? tyf ;'/If0f g/flvPsf] ;xfos cfjlws
C0f (Subordinated Term Debt) df nufgL ug{ kfO{g] 5}g .
-@_ nufgL ;DaGwL lgb]{zgdf pNn]v ul/Psf] k|fylds k'FhL eGgfn] ljz]if pNn]v u/]sf]df afx]s 7Ls
cl3Nnf] qodf;df sfod /x]sf] k|fylds k'FhLnfO{ a'emfpF5 .
-#_ Ohfhtkqk|fKt æsÆ ju{sf / /fli6«o :t/sf ævÆ ju{sf a}+s tyf ljQLo ;+:yfx?n] cf–cfˆgf]
;~rfns ;ldltn] tf]s]sf] dfkb08leq /xL Forward, Options, Swap, Futures h:tf ljleGg
8]l/e]l6E;-Derivatives_ pks/0f ;DaGwL sf/f]af/x? ug{ ;Sg] 5g\ .
t/ ljb]zL d'b|f;Fu ;DalGwt 8]l/e]l6E; sf/f]af/x?sf] xsdf ljb]zL ljlgdo ;DaGwL k|rlnt
sfg'g tyf o; a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefuaf6 hf/L kl/kqx?sf] cwLgdf /xL
ug'{kg]{5 .
!)= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&& sf] nufgL tyf ;xfos sDkgL ;DaGwL Joj:yf O=k|f=lgb]{zg g+= *÷)&&
adf]lhdsf] lgb]{zg tyf ;f] kZrft ldlt @)&* sflQs @* ut];Dd hf/L ePsf o;} ljifo;Fu
;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 81
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= (÷)&*
tYofÍ ljj/0f ;DaGwL Joj:yf
b]zsf] cfly{s, df}lb|s Pj+ a}lsª ultljlwsf] d"NofÍg tyf ljZn]if0f ug'{sf ;fy} Ohfhtkqk|fKt ;+:yfsf]
;'k/Lj]If0f ug]{ ;Gbe{df a}+lsª tyf ljQLo tYofÍsf] dxTjk"0f{ e"ldsf /xg] x'Fbf ;dod} z'4 / oyfy{k/s tYofÍ
ljj/0f o; a}+sdf k]z ug'{kg]{ ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L
b]xfoadf]lhd lgb]{zg hf/L ul/Psf] 5 .
1. cg';r
" L–! / @ df pNn]lvt ljj/0fx? ;f]xL cg';"rLdf tf]lsPsf] cjlwleq tf]lsPsf] 9fFrfdf o; a}+ssf]
l/kf]l6{ª kf]6{ndf cknf]8 ug'{ kg]{5 .
2. cGt/–a}+s sf/f]af/sf] ljj/0f sf/f]af/ ;DkGg ugf{;fy / b}lgs t/ntf ljj/0f csf]{ sfo{lbgsf] dWofGg
!@M)) ah];Dd o; a}+ssf] l/kf]l6{ª kf]6{ndf cknf]8 ug'{ kg]{5 .
3. ;DalGwt ;'kl/j]If0f ljefun] dfu u/]sf] v08df pk/f]Qm tYofÍ ljj/0fsf] Hard Copy ;DalGwt
clws[tsf] ;lx5fk u/L k7fpg' kg]{5 .
4. o; a}+sdf tYofÍ k7fpg] k|of]hgsf nflu Pshgf 5'§} kbflwsf/L tf]sL lghsf] gfd, kmf]g gDa/ / Od]n
7]ufgf o; a}+ssf] l/kf]l6{ª kf]6{ndf cBfjlws ug'{kg]{5 . tYofÍ ljj/0f k7fp+bf tf]lsPsf] kbflwsf/Lsf]
gfd, kmf]g g+= / Od]n 7]ufgf ;d]t pNn]v ug'{ kg]{5 .
5. Ohfhtkqk|fKt ;+:yfx?n] o; lgb]{zg cg'?k k7fpg' kg] { tYofÍ tf]lsPsf] ;doleq gk7fPdf jf
af/Daf/ unt tYofÍ k7fPdf a}+s tyf ljQLo ;+:yf ;DjGwL P]g, @)&# sf] bkmf !)) jdf]lhd sf/jfxL
x'g]5 .
6. o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] o; a}+sdf k]z ug'{kg]{ tYofÍ tyf hfgsf/Lx?
;'kl/j]IfsLo ;"rgf k|0ffnL (Supervisory Information System-SIS) df tf]lsP adf]lhdsf l/6g{x?
tyf P8xs (ad hoc) tYof+s / ljj/0fx? lgwf{l/t ;dofjlwleq o; a}+s ;dIf k7fpg' kg]{5 .
7. vf/]hL / arfpM
-!_ o; a}s
+ af6 o;cl3 hf/L ul/Psf] PsLs[t lgb]{zg @)&& cGtu{tsf] O=k|f= lgb]{zg g+= (÷)&&
tyf ;f] kZrft ldlt @)&* sflQs @* ut];Dd hf/L ePsf o; ljifo;+u ;DjlGwt ;Dk"0f{
kl/kqx? vf/]h ul/Psf] 5 .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 82
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= !)÷)&*
;+:yfks ;]o/ gfd;f/L jf vl/b÷laqmL jf xs x:tfGt/0f ;DaGwL Joj:yf
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] ;+:yfks jf ;+:yfks ;d"xsf] ;]o/ s'g}
JolQm jf ;+:yfnfO{ gfd;f/L jf vl/b÷laqmL jf xs x:tfGt/0f ug]{ ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf
&( n] lbPsf] clwsf/ k|of]u u/L b]xfosf lgb]{zg hf/L ul/Psf] 5 .
!= ;+:yfks / ;+:yfks ;d"xsf] ;]o/ lnPsf JolQmx?sf] d[To' ePdf jf k|rlnt sfg'g adf]lhd kfl/jfl/s
c+zaG8f ePdf k|rlnt sfg'gsf] l/t k'¥ofO{ lghx?sf] xsbf/ jf lghx?n] OR5fPsf] JolQmsf] gfddf
gfd;f/L u/L ;f] sf] kGw| lbgleq o; a}+snfO{ hfgsf/L lbg' kg]{5 .
@= ;+:yfks tyf ;+:yfks ;d"xsf] ;]o/ gfd;f/L jf laqmL ;DaGwdf
k|rlnt sfg'gsf] cwLgdf /xL ;+:yfks tyf ;+:yfks ;d"xsf] ;]o/ lng] JolQm jf ;+:yfn] cfˆgf]
:jfldTjdf /x]sf] ;]o/ b]xfo adf]lhd l/t k'¥ofO{ gfd;f/L jf laqmL ug{ ;Sg] 5g\ M–
-s_ Ohfhtkqk|fKt ;+:yfn] cfˆgf ;]o/wgLsf] ;]o/ vl/b÷laqmL jf gfd;f/L ug'{k"j{ o; a}+ssf]
:jLs[lt lng' kg]{5 . :jLs[ltsf] nflu ;~rfns ;ldltsf] l;kmfl/; ;lxt o; a}+sdf cfj]bg
ug'{kg]{5 .
-v_ v08 -s_ df h'g;'s} Joj:yf ePtf klg ;+:yfks ;+:yfks aLrdf ;]o/ vl/b÷laqmL ePdf
k|rlnt sfg'gsf] l/t k'¥ofO{ vl/b÷laqmL u/L ;f] sf] hfgsf/L !% lbgleq o; a}+snfO{ lbg' kg]{5
. t/, r'Qmf k'FhLsf] b'O{ -@_ k|ltzteGbf a9L x'g]u/L ;+:yfks ;]o/ vl/b ug{ rfx]df ;+:yfks
;+:yfks aLrdf ;]o/ vl/b÷laqmL ug{ jf xsk|b ;]o/sf] xs x:tfGt/0f ug{ o; a}+ssf] :jLs[lt
lng'kg]{5 .
-u_ d[To' eO{ jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zjG8f eO{ xs x:tfGt/0f ePsf] afx]s cGo
cj:yfdf ;+:yfksn] cfˆg} ;d"xsf ;+:yfksnfO{ dfq ;]o/ gfd;f/L jf laqmL ug'{ kg]{5 .
-3_ v08 -u_ adf]lhd ;+:yfks ;d"xdf ;]o/ gfd;f/L jf laqmL x'g g;Sg] cj:yf ePdf dfq cGo
JolQm jf ;+:yfnfO{ o; lgb]{zgsf cwLgdf /xL ;]o/ gfd;f/L jf laqmL ug{ ;lsg] 5 . o;/L
;+:yfks ;d"xsf] ;]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yf ;+:yfks ;d"xdf g} ;dfj]z
x'g]5g\ .
-ª_ b]xfosf] cj:yf ePsf] s'g} klg JolQm jf ;+:yfnfO{ ;+:yfksn] cfˆgf] :jfldTjsf] ;]o/ gfd;f/L
jf laqmL ug{ kfpg] 5}gg\ M–
-!_ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf k/L ;f] ;"rLaf6 k'ms'jf ePsf] ldltn] sDtLdf tLg jif{
gk'u]sf],
-@_ ;DalGwt Ohfhtkqk|fKt ;+:yfsf] cfGtl/s jf afXo n]vfk/LIfsdf lgo'Qm /x]sf],
-#_ ;DalGwt Ohfhtkqk|fKt ;+:yfsf] sfg'gL jf cGo ;Nnfxsf/ kbdf axfn ePsf],
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 83
#=
$=
%=
-$_ ;DalGwt Ohfhtkqk|fKt ;+:yf;Fu s'g} lsl;dsf] 7]Ssf k§fdf lx:;]bf/ /x]sf],
-%_ k|rlnt sfg'g adf]lhd s/ r'Qmf gu/]sf] jf :yfoL s/bftf n]vf gDa/ lgoldt gu/]sf],
-^_ s'g} Ohfhtkqk|fKt ;+:yfsf] sfd sf/jfxLdf a]OdfgL jf ablgot u/]sf] s'/f cbfntaf6
k|dfl0ft ePsf],
-&_ lwtf]kq bnfn jf ahf/ lgdf{tf, ;xsf/L ;+:yf,
-*_ ;DalGwt Ohfhtkqk|fKt ;+:yfaf6 shf{ lnPsf] jf ljQLo :jfy{ /x]sf] . t/, o; a}+saf6
Ohfhtkqk|fKt æ3Æ ju{sf ljQLo ;+:yfx?sf] xsdf of] k|fjwfg nfu" x'g] 5}g .
-(_ Ohfhtkqk|fKt ;+:yfsf] r'Qmf k'FhLsf] kGw| k|ltzt eGbf sd ;]o/ lnPsf] ;]o/wgLn] yk
;]o/ gfd;f/L jf vl/b u/L lnFbf lghsf] :jfldTjdf pQm Ohfhtkqk|fKt ;+:yfsf] r'Qmf
k'FhLsf] kGw| k|ltzt eGbf a9L ;]o/ :jfldTj x'g] cj:yf ePsf], jf
-!)_ kmd{, sDkgLsf] xsdf ljut @ jif{b]lv ;l~rt d'gfkmfdf ;~rfngdf g/x]sf] .
-!!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !! / !@ adf]lhd tf]lsPsf] cjlw / zt{
k'/f gu/]sf],
-!@_ a}+s tyf ljQLo ;+:yfaf6 hf/L ePsf] ;]o/sf] dfu /sd r'Qmf÷e'QmfgL gu/]sf],
-!#_ ;+:yfks ;]o/ vl/b÷laqmL kl5 sfod x'g cfpg] s'n ;+:Yffksx?dWo] Ps ltxfO{ ;b:ox?
:gfts jf ;f] ;/xsf] of]Uotf k|fKt x'g'kg]{df ;f] cj:Yff ljBdfg /xg g;Sg] b]lvPsf], jf
-!$_ o; a}+sn] ;do ;dodf Ohfhtkqk|fKt ;+:yfsf] ;+:yfks x'g tf]s]sf] Go"gtd of]Uotf /
cg'ej gePsf]
-!%_ o; a}+sn] tf]s]sf] 9fFrf ;lxtsf] lgj]bg k]z gu/]sf / k|rlnt sfg'gn] cof]Uo 7x/ u/]sf] .
-r_ ;+:yfks jf ;+:yfks ;d"xsf] ;]o/ vl/b ug]{ kmd{÷sDkgLsf] ;]o/ :jfldTj s'g} klg lsl;dn]
x:tfGt/0f ug{' cl3 ;f] kmd{ tyf sDkgLn] o; a}+saf6 :jLs[lt lng' kg]{5 . Ohfhtkqk|fKt
;+:yfsf] ;+:yfks jf ;+:yfks ;d"xsf] ;]o/ vl/b ug]{ sDkgLsf] ;]o/ csf]{ s'g} sDkgLn] vl/b
u/]sf] ePdf To:tf] sDkgLsf] ;]o/ klg s'g} klg lsl;dn] x:tfGt/0f ug'{cl3 o; a}+saf6
:jLs[lt lng' kg]{5 .
-5_ a}+s tyf ljQLo ;+:yfsf ;+:yfks÷;+:yfks ;d"xsf] ;]o/ vl/b ubf{ vl/bstf{n] tf]lsPsf] 9fFrfdf a}+s÷ljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]af/ ug{] Ohfhtkq ;DaGwL gLltut Pjd\ k|lqmofut
Joj:yfM @)^# sf] ;+zf]lwt cg';"rL # sf] a'Fbf g+= !^ sf] ljj/0f_ nufgL x'g] /sdsf] cfo;|f]t /
;f]sf] pknAwtf ;DaGwL cBfalws ljj/0f clgjfo{ ¿kdf k]z ug'{ kg]{5 . ;f] sf] clen]v ;DalGwt
a}+s tyf ljQLo ;+:yfn] cBfjlws u/L /fVg' kg]{ tyf ;f] ;DaGwL ;Dk"0f{ clen]vsf] k|ltlnkL o;
a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefudf ;d]t k]z ug'{kg]{5 .
-h_ o; a}+saf6 O{hfhtkq k|fKt a}+s tyf ljQLo ;+:yfdf ;+:yfks ;]o/wgL eO{ nufgL ubf{ a}+s
tyf ljQLo ;+:yfaf6 C0f tyf ;fk6L lnO{ nufgL ug{ kfOg] 5}g .
;+:yfks jf ;+:yfks ;d"xsf] ;]o/ gfd;f/L jf vl/b u/L lng] cGo JolQm jf ;+:yfn] a'Fbf ! / @ df
pNn]v ePsf] k|lqmof gk'¥ofO{ cfˆgf] :jfldTjsf] ;]o/ gfd;f/L jf laqmL ug{ kfpg] 5}gg\ .
o; a}+sn] ;+:yfks ;d"xsf] ;]o/ gfd;f/L jf laqmL ug{ :jLs[lt lbPsf] ldltn] # dlxgfleq cfˆgf]
:jfldTjsf] ;]o/ gfd;f/L jf laqmL u/L ;Sg' kg]{5 . ;f] cjlw kZrft\ ;+:yfks ;d"xsf] ;]o/ laqmL ug{
lbOPsf] :jLs[lt :jtM /2 x'g]5 .
cfo;|f]t -Income Source_ ;DaGwdf
h'g;'s} k|of]hgsf] nflu kF"[hL j[l4 ug]{ ;Gbe{df a}+s tyf ljQLo ;+:yfsf ;+:yfks÷;+:yfks ;d"xsf]
;]o/ vl/b ubf{ ;+:yfks ;]o/wgLx¿n] tf]lsPsf] 9fFrfdf -a}+s÷ljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo
sf/f]af/ ug{] Ohfhtkq ;DaGwL gLltut Pjd\ k|lqmofut Joj:yfM @)^# sf] ;+zf]lwt cg';"rL # sf]
a'Fbf g+= !^ sf] ljj/0f _ nufgL x'g] /sdsf] cfo;|f]t;DaGwL ljj/0f clgjfo{ ¿kdf k]z ug'{ kg]{5 . ;f]
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 84
sf] clen]v ;DalGwt a}+s tyf ljQLo ;+:yfn] cBfjlws u/L /fVg' kg]{ tyf ;f] ;DaGwL ;Dk"0f{
clen]vsf] k|ltlnkL o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefudf ;d]t k]z ug'{ kg]{5 .
^= ;+:yfks jf ;f] ;d"xsf] ;]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yfn] o; lgb]{zg ljkl/t x'g] u/L cfˆgf]
:jfldTjdf /x]sf] ;]o/ gfd;f/L jf laqmL u/]df o;/L lgb]{zg ljkl/t cfˆgf] :jfldTjdf /x]sf] ;]o/ gfd;f/L jf
laqmL ug]{ JolQm jf ;+:yfx? lghx?n] cfˆgf] :jfldTjdf /x]sf] ;]o/ gfd;f/L jf laqmL u/]sf] ldltn] sDtLdf
kfFr jif{;Dd csf]{ s'g} Ohfhtkqk|fKt ;+:yfsf]] ;+:yfks x'g tyf s'g} klg Ohfhtkqk|fKt ;+:yfsf] ;~rfns
x'g of]Uo x'g] 5}gg\ .
&= o; a}+såf/f hf/L a}+s÷ljQLo ;+:yf ;+:yfkgf Pjd\ ljQLo sf/f]af/ ug{] Ohfhtkq ;DaGwL gLltut
Pjd\ k|lqmofut Joj:yfM @)^# n] u/]sf] gLltut Joj:yf cg';f/ o; a}+saf6 Ohfhtkqk|fKt s'g} Ps
a}+s tyf ljQLo ;+:yfsf] ;+:yfks ;]o/df nufgL ubf{ r'Qmf k'FhLsf] a9Ldf !% k|ltzt / cGo a}+s tyf
ljQLo ;+:yfx?df r'Qmf k'FhLsf] a9Ldf ! k|ltzt;Dd dfq nufgL ug{ ;lsg] 5 . ;fy}, æ3Æ ju{sf]
;+:yfsf] xsdf pko{'Qm adf]lhdsf] ;LdfnfO{ qmdzM @% k|ltzt / !) k|ltzt sfod ul/Psf] 5 .
plNnlvt nufgL ;Ldf g]kfn ;/sf/, g]kfn /fi6« a}+s / a}+s tyf ljQLo ;+:yfn] ;xfos sDkgLdf
;+:yfks eO{ nufgL ubf{ nfu" x'g] 5}g .
t/, g]kfn ;/sf/sf] %) k|ltzt jf ;f] eGbf a9L :jfldTj ePsf ljQLo If]q;Fu ;DalGwt ;+:yf
sd{rf/L ;~rosf]if, gful/s nufgL sf]if / /fli6«o aLdf ;+:yfgsf] xsdf a9Ldf @% k|ltzt;Dd o;
a}+ssf] :jLs[lt lnO{ Ps eGbf a9L a}+s tyf ljQLo ;+:yfdf ;+:yfks ;]o/ nufgL ug{ afwf k'u]sf]
dflgg] 5}g .
dfly plNnlvt ;LdfeGbf a9L ;]o/ wf/0f ug]{ ;+:yfks ;]o/wgLx?sf] xsdf tf]lsPsf] ;Ldfleq
gcfP;Dd ;DalGwt a+}s tyf ljQLo ;+:Yffaf6 ljt/0f ul/g] gub nfef+z tyf af]g; ;]o/ /f]Ssf /fvL
;DalGwt ;+:Yffaf6 hf/L ul/g] xsk|b ;]o/df ;xefuL x'g aGb]h nufOPsf] 5 . ;fy} To:tf] a}+s tyf
ljQLo ;+:yfnfO{ ufEg÷ufleg lgb]{zg lbg ;lsg]5 . t/ o; lgb]{zgn] ;DalGwt ;+:yfksx?n] rfx]sf]
v08df xsk|b ;]o/ xs x:tfGt/0f ug{ eg] afwf k'¥ofPsf] dflgg] 5}g .
*= k|rlnt sfg'g / o; a}+ssf] lgb]{zg kfngf ug]{÷u/fpg] ;Gbe{df a+}+s tyf ljQLo ;+:yfx?n] wf/0f u/]sf
;+:yfks ;]o/, ;+:yfks – ;+:yfks aLrdf x:tfGt/0f ug'{ kg]{ cj:yf cfO{ k/]df o; a}+ssf] :jLs[lt lnO{
k|lt JolQm, kmd{, sDkgL, ;+:yf tyf ;d"xsf] !% k|ltztsf] ;LdfeGbf a9L ePdf ;d]t vl/b laqmL ug{
afwf k'u]sf] dflgg] 5}g . t/, o;/L wf/0f u/]sf ;]o/ !% k|ltztsf] ;LdfeGbf a9L ePsf] cj:yfdf pQm
;]o/ cfkm"n] wf/0f u/]sf] ldltn] % jif{ leq laqmL ljt/0f u/L clgjfo{ ?kdf !% k|ltztsf] ;Ldfleq NofO{
;Sg' kg]{5 .
pko{'Qm tf]lsPsf] ;Ldfleq sfod g/x]sf a+}s tyf ljQLo ;+:yfsf ;+:Yffks ;]o/wgLx?nfO{ pQm
;Ldfleq gcfP;Dd ;DalGwt a+}s tyf ljQLo ;+:Yffaf6 ljt/0f x'g] gub nfef+z, af]g; ;]o/ / xsk|b
;]o/df ;xefuL x'g aGb]h nufOPsf] 5 .
(= ;+:yfkssf] :jfldTjdf /x]sf] ;]o/ gfd;f/L jf vl/b u/L lng] JolQm jf ;+:yf klg ;+:yfksx?sf]
;d"xdf /xg] u/L Ohfhtkqk|fKt ;+:yfn] k|aGwkq / lgodfjnLdf clgjfo{ ?kdf ;+zf]wg ug]{ Joj:yf
ug'{ kg]{5 .
!)= o; a}+saf6 :jLs[lt glnO{ Ohfhtkqk|fKt ;+:yfn] ;+:yfks ;d"xsf] ;]o/ gfd;f/L jf laqmL u/]sf]
nut s§f u/L lbPdf To:tf ;+:yfnfO{ g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhd sf/jfxL
x'g]5 .
!!= Ohfhtkqk|fKt ;+:yfsf]] ;]o/df ;xsf/L ;++:yfx?af6 nufgL ug{ gkfpg] ;DaGwdf
o; a}+saf6 Ohfhtkqk|fKt u/]sf jf Ohfhtkqsf] nflu gofF lgj]bg k]z x'g] a}+s tyf ljQLo ;+:yfsf]
;]o/df k|rlnt sfg'g adf]lhd ;+:yflkt ;xsf/L ;+:yfx?n] nufgL ug{ kfpg] 5}gg\ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 85
!@= ;j{;fwf/0fsf nflu ;]o/ laqmL cfJxfg u/L ljj/0fkq ;d]t hf/L u/L ;]o/sf] z'? lg:sf;g -Initial
Public Offering_ sf] dfWodaf6 ;]o/ wf/0f u/L sfod x'g cfPsf ;]o/wgLx? afx]s ;+:yfks, ;+:yfks
;d"x / Private Placement sf] dfWodaf6 :jb]zL jf ljb]zL JolQm jf ;+:yfn] wf/0f u/]sf]] ;]o/ ;d]t
o; a}+ssf] lgodg k|of]hgfy{ ;+:yfks÷;+:yfks ;d"xsf] ;]o/ ;/x dflgg]] 5 .
!#= ;fj{hlgs lgisfzg ug{ egL 5'§ofOPsf] lwtf]kq ;DalGwt ;+:yfks, ;~rfns jf lghsf kl/jf/n]
lng kfpg] 5}gg\ . t/, To:tf] lwtf]kqsf] b/vf:t v'Nnf /xg] egL tf]lsPsf] cjlwleq k'/f laqmL
gePsf] cj:yfdf eg] of] k|ltaGw nfu" x'g] 5}g .
!$= b'O{ k|ltzteGbf 36L ;]o/ vl/b laqmL ;DaGwL ljz]if Joj:yf
Ohfhtkqk|fKt ;+:yfsf] r'Qmf k'FhLsf] b'O{ -@_ k|ltzt jf ;f]eGbf sd ;]o/ lnPsf ;+:yfks
;]o/wgLx?sf] gfddf /x]sf] ;+:yfks ;]o/ k|rlnt P]g sfg'g tyf b]xfosf zt{x?sf] cwLgdf /xL
ljBdfg ;+:yfksx?aLr jf cGo JolQm jf ;+:yfnfO{ vl/b÷laqmL ug{sf] nflu o; a}+ssf] :jLs[lt lnO{
/xg' kg]{5}g . gofF ;+:yfksx?n] o; a}+sn] tf]s]sf] dfkb08 / Fit and Proper Test sf] Joj:yfnfO{
kl/kfngf u/]sf] x'g' kg]{5 . b'O{ k|ltzteGbf a9L ;]o/ wf/0f u/]sf ;+:yfks ;]o/wgLx?sf] xsdf eg]
o; k|of]hgsf] nflu ;+:yfks ;]o/ v08Ls[t u/L b'O{ k|ltzt jf ;f] eGbf sd u/L o:tf] ;'ljwf pkof]u
ug{ kfO{g] 5}g .
-s_ ;+:yfks ;]o/wgLx?sf] d[To' ePsf], jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zjG8f ePdf jf
cbfntsf] cfb]z ePsf] cj:yfdf ;DalGwt xsjfnfnfO{ k|rlnt sfg'g adf]lhd x:tfGt/0f ug{
;lsg] 5 .
-v_ d[To' eO{ jf k|rlnt sfg'g adf]lhd kfl/jfl/s c+zjG8f xs x:tfGt/0f ePsf] cj:yfdf afx]s
;+:yfks ;]o/wgLn] cfˆgf] ;+:yfks ;]o/ x:tfGt/0f ubf{ ljBdfg ;+:yfks ;]o/wgLnfO{ g}
k|fyldstf lbg' kg]{5 . ljBdfg ;+:yfks ;]o/wgLx?n] pQm ;]o/ vl/b ug{ grfx]df ;f]sf] lnlvt
hfgsf/L lnO{ cGo ;d"x jf afx\o JolQm÷;+:yfnfO{ a]rlavg ug{ ;lsg] 5 . ;Dk"0f{
;+:yfksx?sf] lnlvt ;xdlt lng ;Dej gePdf ;DalGwt a}+s÷ljQLo ;:yf dfkm{t
/fli6«o:t/sf] klqsfdf sDtLdf #% lbgsf] ;fj{hlgs ;"rgf k|sfzg u/L hfgsf/L u/fpg] / ;f]
cjlwleq ljBdfg ;+:yfks ;]o/wgLn] vl/b ug{ rfx]sf] lnlvt hfgsf/L k]z x'g gcfPdf dfq
k|rlnt sfg'gsf] cwLgdf /xL k'gM ;fj{hlgs ;"rgf k|sfzg u/L cGo JolQm÷;+:yfnfO{ laqmL
ug{ ;lsg] 5 .
-u_ ;+:yfks ;d"xsf] ;]o/ vl/b ug]{ JolQm÷;+:yfnfO{ ;f]xL ;+:yfks ;d"xdf ;dfj]z ug'{ kg]{5 .
-3_ a'Fbf g+= @ sf] v08 -ª_ df plNnlvt cof]Uotf ePsf] JolQm÷;+:yf ;+:yfks ;]o/ vl/b÷laqmL
ug]{ sfo{df ;xefuL x'g kfpg] 5}gg\ .
-ª_ ;+ul7t ;+:yfn] ;]o/ vl/b ug]{ ePdf pQm ;+:yfsf] sfo{÷p2]Zodf ;]o/ vl/b÷laqmL ug{ kfpg]÷gkfpg]
olsg u/L ljut @ cfly{s jif{b]lv ;~rfng d'gfkmfdf /x]sf] ljQLo ljj/0f olsg u/]/ dfq laqmL ug'{
kg]{5 . ;fy}, pQm ;+ul7t ;+:yffsf] ;~rfnsx? ;d]t shf{ ;"rgf s]Gb| lnld6]8sf] sfnf];"rLdf ;dfj]z
gePsf] x'g' kg]{5 .
-r_ s'g} JolQm kmd{, sDkgL, Psf3/ kl/jf/ jf ;+ul7t ;+:yffjf6 ;+:Yffks ;]o/df nufgL ubf{ o;
a}+saf6 Ohfhtkqk|fKt s'g} Ps a+}s tyf ljQLo ;+:Yffdf a9Ldf !% k|ltzt / cGo a}+s tyf
ljQLo ;+:yfx?df r'Qmf k'FhLsf] a9Ldf ! k|ltzt;Dd dfq nufgL ug{ ;Sg] Joj:yf /x]sf] x'Fbf ;f]
;DaGwL cj:yf ;DalGwt a}+s jf ljQLo ;+:yfn] olsg u/]kl5 dfq ;+:yfks ;]o/ vl/b÷laqmL
sfo{ x'g ;Sg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 86
-5_ dfly v08 3, ª / r df plNnlvt cj:Yff k'/f eP gePsf] af/] ;DalGwt a}+s÷ljQLo ;+:yfsf]
;~rfns ;ldltn] cfk}Fm olsg u/]/ dfq ;+:yfksx?sf] :jfldTj nut lstfadf kl/jt{g u/fpg'
kg]{5 .
;+:yfks ;]o/ vl/b÷laqmL ;DaGwL :jLs[lt ;DalGwt a}+s jf ljQLo ;+:yfsf] ;~rfns ;ldltn]
g} k|bfg ug{ ;Sg] 5 .
-h_ ;]o/wgLx?n] vl/b÷laqmL ug]{ ;+:yfks ;]o/sf] d"No / ;DalGwt lgsfox?df nfUg] s/, b:t'/,
;]jf z'Ns k|rlnt sfg'g adf]lhd x'g]5 .
-em_ r'Qmf k'FhLsf] @ k|ltzteGbf a9L ;+:yfks ;]o/ wf/0f u/]sf] cj:yfdf To:tf] ;]o/ 6'qmf 6'qmf
u/L jf Psd'i6 ?kdf ;+:yfks ;d"xdf g/x]sf] JolQmnfO{ laqmL ug{' k/]sf] v08df ;]o/
laqmL÷x:tfGt/0f jf gfd;f/L ug{ o; a}+ssf] :jLs[lt lng' kg]{5 .
-`_ s'g} a}+s jf ljQLo ;+:yfdf ;+:yfks ;]o/ lwtf] /fvL shf{ lnPsf] cj:yfdf shf{ c;'nLsf
kof{Kt pkfox? cjnDag ubf{ ;d]t pQm shf{ c;'npk/ x'g g;sL pQm ;+:yfks ;]o/ g}
hkmt ug'{ kg]{ cj:yf l;h{gf x'g uPsf] cj:yfdf / k|rlnt sfg'g adf]lhd a}+s jf ljQLo
;+:yfsf] ;+:yfks ;]o/ laqmL ug'{kg]{ afWofTds cj:yfdf ;]o/ ;+Vof / cf}lrTosf cfwf/df hkmt
ul/Psf]÷afWofTds ?kdf laqmL ug'{ kg]{ pQm ;+:yfks ;]o/ laqmL ug{sf nflu vl/bstf{sf]
klxrfg ug]{ ;DaGwdf b]xfosf] k|lqmof cjnDag ug{ ;lsg] 5 M
-!_ ;+:yfks ;]o/ ;fj{hlgs ;"rgf u/L af]nsaf]n -uf]Ko l;N86]08/_ sf] dfWodaf6 k|rlnt
sfg'g / g]kfn /fi6« a}+ssf] gLlt Pjd\ lgb{]zg ljk/Lt gx'g] u/L ;DalGwt a}+s jf ljQLo
;+:yfsf ljBdfg ;+:yfks ;]o/wgL nufot cGo OR5's JolQm, kmd{ sDkgL tyf ;+ul7t
;+:yfnfO{ laqmL ug{ vl/bstf{ 5gf}6 ug{,
-@_ k|rlnt sfg'g tyf ljBdfg lgb{]zgdf ePsf] Joj:yf adf]lhd o;/L ;+:yfks ;]o/ vl/b ug{]
vl/bstf{ ;+:yfks ;d"xdf g} kg{] Joxf]/f ;d]t hfgsf/L u/fpg] . ;+:yfks ;]o/ vl/bstf{
klxrfg eO{;s]kl5 r'Qmf kF"hLsf] @ k|ltzteGbf 36L ;+:yfks ;]o/ wf/0f ug]{ ;+:yfks
;]o/wgLsf] ;+:yfks ;]o/sf] xsdf dfly plNnlvt k|lqmof ckgfO{ ;]o/ laqmL jf gfd;f/L ug{'
kg{] . t/, vl/bstf{ jf laqmLstf{n] r'[Qmf k'FhLsf] @ k|ltzt jf ;f] eGbf a9L ;]o/ :jfldTj wf/0f
u/]sf] jf x'g] cj:yfdf ;]o/ laqmL÷x:tfGt/0f jf gfd;f/L ug'{ k'j{ o; a}+saf6 :jLs[lt lng'
kg]{ .
-6_ ;+:yfks ;]o/ laqm]tf shf{ ;"rgf s]Gb| lnld6]8sf] sfnf];"rLdf ;"rLs[t /lx/x]sf] eP To:tf]
;+:yfks ;]o/ laqmLaf6 k|fKt x'g cfpg] /sd clgjfo{ ?kdf shf{ r'Qmf ug]{ k|of]hgsf nflu pkof]u
ug'{ kg]{5 .
-7_ plNnlvt Joj:yfsf] cwLgdf /xL ;]o/ vl/b÷laqmL u/L gofF sfod ePsf ;+:yfks ;]o/wgLx?
;lxtsf] cBfjlws ljj/0f !% lbgleq o; a}+s ;dIf k]z ug'{ kg]{5 .
-8_ dfly plNnlvt k|lqmof gk'¥ofO{ ;+:yfks ;]o/ vl/b÷laqmL ul/Psf] cj:Yffdf b]xfosf sf/jfxL
x'g]5g\
-!_ a}+s jf ljQLo ;+:yfM g]kfn /fi6« a}+s, P]g @)%* sf] bkmf !)) adf]lhd ;r]t u/fpg]
nufotsf cGo sf/jfxL . ljqm]tf ;+:yfks ;]o/wgLsf xsdf h'g a}+s jf ljQLo ;+:yfsf]
;+:yfks ;]o/ xf] ;f]xL a}+s jf ljQLo ;+:yfn] hkmt ug{ ;Sg] .
-@_ vl/b÷laqmLstf{M gofF ;+:yfkgf x'g] a}+s jf ljQLo ;+:yfsf] ;+:yfks ;]o/df nufgL ug{
/ s'g} klg Ohfhtkqk|fKt ;+:yfsf] ;~rfnssf] ?kdf /xg vl/b÷laqmL u/]sf] ldltn] %
jif{;Dd of]Uo gx'g] .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 87
-9_
k|rlnt P]g, sfg'g / o; a}+saf6 hf/L ul/Psf gLlt lgb]{zgx?df s'g} kl/dfh{g ePdf ;f]xL
adf]lhd plNnlvt Joj:Yffdf kl/dfh{g ePsf] dflgg] 5 .
!%= %! k|ltzteGbf a9Lsf] ;+:yfks ;d"xsf] ;]o/ laqmL ;DaGwdf
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !! sf] pkbkmf -$_ sf] k|of]hgsf] nflu b]xfodf
plNnlvt zt{x?sf] cwLgdf /xL %! k|ltzteGbf a9L ;+:yfks ;d"xsf] ;]o/ :jfldTj /x]sf a}+s tyf
ljQLo ;+:yfsf ;+:yfks ;]o/wgLx?n] rfx]df ;+:yfks ;d"xsf] ;]o/ :jfldTj sDtLdf %! k|ltzt
sfod /xg] u/L afFsL ;+:yfks ;]o/ ;j{;fwf/0f ;]o/df kl/0ft ug{ ;Sg]5g\ .
-s_ a}+s jf ljQLo ;+:yfn] ljQLo sf/f]af/ ;~rfng ePsf] bz jif{ k'/f u/]sf] x'g' kg]{5 .
-v_ ;+:yfks jf ;+:yfks ;d"xsf] ;]o/ :jfldTj sDtLdf %! k|ltzt sfod} /xg' kg]{5 .
-u_ %! k|ltzteGbf a9L ePsf] ;]o/ :jfldTj lwt]fkq ljlgdo ahf/ lnld6]8 dfkm{t vl/b÷
laqmL÷kl/0ft ug{] k|of]hgsf] nflu ;+:yfksx?sf] ;]o/ nufgLsf] cg'kftdf ;dfg'kflts ?kdf (Prorata basis) a9L x'g] ;]o/ ;j{;fwf/0fdf kl/0ft ug{ ;lsg]5 .
t/, s'g} ;+:yfks÷;+:yfks ;d"xdf /x]sf] ;]o/wgLn] dfly pNn]v eP cg';f/sf] ;]o/x? csf]{
;d"xdf kl/0ft ug{ grfx]sf] egL :jM3f]if0ff ljj/0f k|fKt ePsf] cj:yf /x]5 eg] afFsL /x]sf
;b:ox?n] ;+:yfks÷;+:yfks ;d"xsf] ;]o/ :jldTj %! k|ltzteGbf sd gx'g] u/L To:tf] ;]o/
cg'kft pkof]u ug{ kfpg] 5g\ . Psk6s ;j{;fwf/0f ;]o/df kl/0ft e};s]sf] ;]o/ k'gM ;+:yfks
jf ;+:yfks ;d"xsf] ;]o/df kl/0ft ug{ kfOg] 5}g .
-3_ o; ;DaGwdf ;DalGwt a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltsf] l;kmfl/; ;lxt o; a}+saf6
:jLs[lt k|fKt ug'{ kg]{5 . o;/L :jLs[lt k|fKt ePkl5 cfufdL ;fwf/0f ;efaf6 k|aGwkq tyf
lgodfjnLdf cfjZos ;+zf]wg u/L ;f]xL adf]lhd ;]o/ :jfldTj ;+/rgf Pjd\ ;~rfns ;ldltdf
klg ;]o/ :jfldTj cg'?k k|ltlglwTj x'g] u/L ldnfpg' kg]{5 . ;f] adf]lhd k|aGwkq tyf
lgodfjnLdf cfjZos ;+zf]wg geP;Dd o;/L vl/b÷laqmL÷ kl/0ft x'g] ;]o/sf] c+z ;+:yfks
;d"xdf g} /x]sf] dflgg] 5 .
-ª_ ;+:yfks ;d"xdf /x]sf] ;]o/ ;j{;fwf/0f ;]o/df kl/0ft u/L laqmL ug]{ JolQm÷;+:yf sfnf];"rLdf
/x]sf] ePdf lghsf] ;]o/ a}+s tyf ljQLo ;+:yfsf] shf{ r'Qmf ug]{ k|of]hgsf] nflu dfq laqmL ug{
kfOg] 5 . sfnf];"rLdf /x]÷g/x]sf] Joxf]/f ;DalGwt a}+s tyf ljQLo ;+:yfn] g} Plsg ug'{ kg]{5 .
-r_ o; Joj:yf cg'?k ;+:yfks ;d'xsf] :jfldTjdf /x]sf] ;]o/ ;j{;fwf/0f ;]o/df kl/0ft ug]{ sfo{
k'FhLahf/, a}+lsª nufot ;du| ljQLo If]qdf kg]{ k|efj ;d]tnfO{ ljrf/ u/L Psk6sdf a9Ldf !)
k|ltzt laGb';Dd ug{ ;lsg]5 .
-5_ a}+s tyf ljQLo ;+:yfdf ;~rfns sfo{sf/L k|d'v, n]vfk/LIfs, sDkgL ;lrj jf a}Í jf ljQLo
;+:yfsf] Joj:yfkg tyf n]vf ;DaGwL sfo{df k|ToIf ?kn] ;+nUg JolQmn] To:tf] kbdf axfn /x]sf]
cj:Yffdf ;d]t ;+:yfks ;d"xsf] ;]o/ o; Joj:yf cg'?k ;j{;fwf/0fdf kl/0ft ug{ afwf kg]{5}g .
t/, vl/b÷laqmL ;DaGwL k|lqmof k|rlnt sfg'gsf] cwLgdf /xL ug'{ kg]{5 .
!^= a}+s tyf ljQLo ;+:yfn] k'FhL a[l¢ Pjd\ k'FhL ;+/rgf kl/jt{g ug{ rfx]df b]xfosf zt{sf] cwLgdf /xL ug{
;Sg]M
-s_ k'FhL a[l¢kl5 s'n k'FhLdf ;j{;fwf/0f ;]o/ :jfldTjsf] cg'kft k'FhL a[l¢ cl3 sfod /x]sf]
;j{;fwf/0f ;]o/ :jfldTjsf] cg'kfteGbf sdL gx'g] u/L dfq k'FhL a[l¢ ug'{ kg]{5 .
-v_ o; a}+ssf] lgb]{zg adf]lhd a}+s tyf ljQLo ;+:yfn] tof/ u/L k]z u/]sf]] k'FhL of]hgf cg';f/
tf]lsPsf] Go"gtd r'Qmf k'FhL sfod ug{{ Right Renounce ug]{ k|of]hg afx]s Ohfhkqk|fKt a}+s
tyf ljQLo ;+:yfsf] k'FhL j[l4 ubf{ ;+:yfks ;d"xdf gofF ;]o/wgL yk ug{ kfOg] 5}g .
-u_ a}+s tyf ljQLo ;+:yfsf] k'FhL a[l¢ Pjd\ k'FhL ;+/rgfdf kl/jt{g ug{ o; a}+ssf] k"j{ ;xdlt
lnO{ k|rlnt sfg'g adf]lhd ;DalGwt ;+:yfsf] jflif{s ;fwf/0f ;ef÷ljz]if ;fwf/0f ;efjf6
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 88
:jLs[t u/fpg' kg]{5 .
-3_ o; sfo{sf nflu o; cl3 ;}¢flGts ;xdlt lbO;s]sf] cj:yfdf pQm ;}4flGts ;xdltdf
plNnlvt zt{sf] cwLgdf /xL sfof{Gjog ug{ eg] o; Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
-ª_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)^^
sf] O=k|f= lgb]{zg g+= !)÷)^^ sf] a'Fbf g+= !^ -a}=lj=lg=lj=÷gLlt÷kl/kq÷#÷)^%.^^ ldlt
@)^%.$.@* sf] kl/kq_ df ePsf] Joj:yf adf]lhd ;+:yfks ;]o/sf] cg'kft yk ug{ :jLs[lt
k|fKt u/]sf a}+s tyf ljQLo ;+:yfn] o; lgb]{zgsf] a'Fbf g+= !% cg';f/sf] ;+:yfks ;]o/
;j{;fwf/0fdf kl/jt{g÷ kl/0ft ug{ kfpg] 5}gg\ . ;fy}, ;f] sf] clen]vsf nflu ;]o/ k'l:tsfdf
clen]vLs/0f u/L k|To]s cfly{s jif{sf] jflif{s k|ltj]bgdf pQm ljifo v'nfpg' kg]{5 .
-r_ Ohfhtkq k|fKt ;+:yfsf] ;]o/ wf/0f ug]{ kmd{÷sDkgL÷;+:yfsf] clGtd lxtflwsf/L k|fs[lts
JolQm klxrfg x'g] ljj/0f ;DalGwt d'n'ssf] cflwsfl/s lgsfoaf6 k|dfl0ft u/fO{ k|To]s cfly{s
jif{ ;dfKt ePsf] () lbg leq a}+s tyf ljQLo ;+:yf lgodg ljefudf clen]vLs/0f ug'{ kg]{5 .
t/, o;/L ;]o/ wf/0f ug]{ ;+:yf ljb]zL Ohfhtkq k|fKt a}+s jf ljQLo ;+:yf ePdf ;f]xL ;+:yfsf]
ljj/0f clen]vLs/0f ug'{ kg]{5 .
-5_ pka'Fbf s,v,u, / 3 df plNnlvt Joj:yfx? g]kfn ;/sf/sf] clwsf+z :jfldTj ePsf] ;+:yfsf]
xsdf nfu' x'g] 5}gg\ .
!&= Cross Holding ;DaGwdf
a}+s tyf ljQLo ;+:Yffx?n] cfk;df Cross-holding x'g] u/L nufgL ug{ kfOg] 5}g .
!*= xsk|b ;]o/ ;DaGwdf
!= xsk|b ;]o/ laqmL ;DaGwdf
-s_ tf]lsPsf] k'FhLsf]if cg'kft sfod u/]sf a}+s tyf ljQLo ;+:yfx¿sf] xsdf xsk|b ;]o/ hf/L
ubf{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ( -!_ adf]lhd ;j{;fwf/0fnfO{ laqmL
ljt/0f ul/Psf] ;]o/ wf/0f ug]{ s'g} ;]o/wgLn] vl/b gu/]df jf ;]o/ vl/b ug]{ xs c¿nfO{
laqmL jf x:tfGt/0f gu/]df To;/L laqmL x'g g;s]sf] xsk|b ;]o/sf] c+z v08 -u_ df plNnlvt
cj:yfdf afx]s cGo cj:yfdf :jtM vf/]h ug'{ kg]{]5 .
-v_ v08 -s_ adf]lhd vf/]h ug'{ k/]sf] cj:yfdf k|To]s jif{ ;dfg'kflts ¿kdf r'Qmf k'FhL
j[l4 ub]}{ n}hfg' kg]{ o; a}+ssf] k|fjwfg kfngf ug]{ k|of]hgsf nflu To:tf] vf/]hL ug'{ k/]sf]
;]o/sf] /sdsf] xb;DdnfO{ cfufdL jif{df ;dfof]hg ug{ ;lsg] 5 .
-u_ v08 -s_ adf]lhd :jtM vf/]h ug'{k/]sf] sf/0faf6 k|rlnt sfg'gL tyf gLltut Joj:yf
adf]lhd ;]o/ :jfldTj ;+/rgfdf k|lts'n c;/ kg]{ cj:yf ePdf dfq To:tf] ;]o/sf] c+z
;fj{hlgs ;"rgf dfkm{t ;fj{hlgs af]nsjf]nsf] cfwf/ (Public Auction Basis) df Go"gtd k|lt
;]o/ d"No ?= !)) tf]sL laqmL ug{ ;lsg] 5 . o;/L ;fj{hlgs af]nsjf]nsf] dfWodåf/f laqmL
ubf{ k|lt ;]o/ ?= !)) eGbf a9L k|fKt x'g cfpg] /sd -Premium_ nfO{ ;DalGwt a}+s tyf
ljQLo ;+:yfn] 5'6\6} Share Premium zLif{s cGt{ut b]vfpg' kg]{5 .
-3_ ;+:yfks÷;+:yfks ;d"x cGtu{tsf] laqmL x'g g;s]sf] o:tf] xsk|b ;]o/sf] c+z k|rlnt
Joj:yf cg'?k ljBdfg ;+:yfksx?nfO{ laqmL ug{ ;lsg] 5 . ljBdfg ;+:yfksx?nfO{ laqmL x'g
g;s]df k|rlnt sfg'g adf]lhd a}+s jf ljQLo ;+:yfsf] ;+:yfks ;]o/ cGo JolQmnfO{ laqmL
ug'{kg]{ afWofTds cj:yfdf ;]o/ ;+Vof / cf}lrTosf cfwf/df afWofTds ?kdf laqmL ug'{ kg]{
pQm ;+:yfks ;]o/ laqmL ug{sf nflu vl/bstf{sf] klxrfg ug]{ ;DaGwdf b]xfosf] k|lqmof
cjnDag ug{ ;lsg] 5 M
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 89
@=
-!_ ;+:yfks ;]o/ ;fj{hlgs ;"rgf u/L af]nsaf]n -uf]Ko l;N86]08/_ sf] dfWodaf6 k|rlnt
sfg'g / g]kfn /fi6« a}+ssf] gLlt Pjd\ lgb{]zg ljkl/t gx'g] u/L ;DalGwt a}+s jf ljQLo
;+:yfsf ljBdfg ;+:yfks ;]o/wgL nufot cGo OR5's JolQm, kmd{ sDkgL tyf ;+ul7t
;+:yfnfO{ laqmL ug{ vl/bstf{ 5gf}6 ug{,
-@_ k|rlnt sfg'g tyf ljBdfg lgb{]zgdf ePsf] Joj:yf adf]lhd o;/L ;+:yfks ;]o/ vl/b
ug{] vl/bstf{ ;+:yfks ;d"xdf g} kg{] Joxf]/f ;d]t hfgsf/L u/fpg] . ;+:yfks ;]o/
vl/bstf{ klxrfg eO{;s]kl5 r'Qmf kF"hLsf] @ k|ltzteGbf 36L ;+:yfks ;]o/ wf/0f ug]{
;+:yfks ;]o/wgLsf] ;+:yfks ;]o/sf] xsdf a'Fbf g+= !$ df plNnlvt k|lqmof ckgfO{ ;]o/
laqmL jf gfd;f/L ug{' kg{] . t/, r'[Qmf k'FhLsf] @ k|ltzteGbf a9L ;]o/ :jfldTj wf/0f u/]sf]
cj:yfdf ;]o/ laqmL÷x:tfGt/0f jf gfd;f/L ;DaGwL k|lqmof o; a}+saf6 :jLs[lt k|fKt
ePkl5 dfq cl3 a9\g] . o; k|lqmofaf6 ;]o/ vl/b ug]{ JolQm÷;+:yf k|rlnt Joj:yf
cg';f/ of]Uotf k'u]sf] x'g' kg]{5 .
-ª_ Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfn] xsk|b ;]o/ lgisfzg ubf{ ;fljssf ;+:yfks
;]o/wgLx?n] vl/b ug{ kfpg] xsk|b ;]o/sf] ;Dk"0f{ jf cf+lzs xs x:tfGt/0f ug{ rfx]df
k|rlnt sfg'g adf]lhd k|aGwkq tyf lgodfjnLdf Joj:yf u/L r'Qmf k'FhLsf] @ k|ltzt jf
;f]eGbf sd ;]o/ lnPsf ;+:yfks ;]o/wgLsf] xsdf ;DalGwt a}+s÷ljQLo ;+:yfn] g}
;+:yfks ;]o/wgLsf] nflu tf]lsPsf] of]Uotf (Fit and Proper Test) k'/f u/]sf JolQmnfO{ xs
x:tfGt/0f u/L lbg ;Sg]5 .
-r_ v08 -s_ b]lv -ª_ ;Dd h'g;'s} s'/f n]lvPsf] ePtf klg a}Í jf ljQLo ;+:yfsf ;~rfns,
sfo{sf/L k|d'v, n]vfk/LIfs, sfg'gL ;Nnfxsf/, sDkgL ;lrj jf a}Í jf ljQLo ;+:yfsf]
Joj:yfkg tyf n]vf ;DaGwL sfo{df k|ToIf ?kn] ;+nUg JolQmn] To:tf] kbdf axfn /xFbfsf
avt jf To:tf] kb 5f8]sf] sDtLdf Ps jif{;Dd ;DalGwt a}Í jf ljQLo ;+:yf jf To;sf]
;xfos sDkgLsf] xsk|b ;]o/ pNn]lvt JolQmx?aLr Psfk;df xs x:tfGt/0f ug{ jf xs
x:tfGt/0f :jLsf/ ug{ x'Fb}g .
xsk|b ;]o/df k"j{ nufgL ug]{ ;DaGwdf
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] k'FhL kof{Kttf sfod ug]{ k|of]hgsf nflu ;+:yfksx?n]
xsk|b ;]o/ -Right Share_ df k"j{nufgL ug{ rfx]df lgDg zt{x?sf] cwLgdf /xL ug{ ;Sg] 5g\ . t/
g]kfn ;/sf/sf] clwsf+z :jfldTj ePsf] ;+:yfdf g]kfn ;/sf/n] k'FhL yk ug{ of] Joj:yfn] jfwf
k'¥ofPsf] dflgg] 5}g .
-s_ k'FhL j[l4 ;DaGwL k|:tfj ;DalGwt a}+s tyf ljQLo ;+:yfsf] ;fwf/0f;efaf6 lg0f{o
eO;s]sf] x'g' kg]{ .
-v_ o; a}+ssf] lgb]{zg cg';f/ k'FhLsf]if cg'kft k'¥ofpg] k|of]hgsf] nflu ;+:yfks ;]o/wgLx?af6
clu|d ?kdf ;+sng u/]sf] /sd Calls in Advance zLif{sdf hDdf ug'{ kg]{ / To;/L hDdf
ul/Psf] /sdnfO{ a}s÷ljQLo ;+:yfn] To;kl5sf] xsk|b ;]o/ -Right Share_ hf/L ubf{sf]
cj:yfdf clgjfo{ ?kdf ;dfof]hg ug'{ kg]{5 . To;}u/L, a}+s tyf ljQLo ;+:yfsf ;]o/wgL ;+:yfks÷;j{;fwf/0f ;d"x_ x?n] o; a}+ssf] lgb]{zg adf]lhdsf] cfˆgf] k'FhL of]hgf cg';f/
;dfg'kflts ?kdf k'FhL k'/\ofpg' kg]{ ;DalGwt cfly{s jif{ leqdf g} xsk|b ;]o/ jfkt /sd
hDdf ul/;s]sf] t/ ;]o/ af+8kmf+8 gePsf] sf/0f ;DalGwt cfly{s jif{df r'Qmf k'FhL zLif{sdf
;dfof]hg x'g g;s]sf] cj:yfdf To:tf] /sdnfO{ ;d]t ;]o/ jfkt clu|d ?kdf ;+sng u/]sf]
/sdnfO{ Calls in Advance zLif{sdf b]vfpg ;lsg] 5 . o;/L clu|d ?kdf ;+slnt k'FhL
/sdnfO{ o; a}+ssf] lgb]{zg cg';f/ ;dfg'kftLs ?kdf j[l4 ub}{ hfg' kg]{ r'Qmf k'FhLdf u0fgf
ug{] k|of]hgsf nflu ;d]t ;dfa]z ug{ ;lsg] .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 90
-u_
o;/L clu|d ?kdf ;]o/df nufgL ubf{ ;DalGwt ;+:yfks ;]o/wgLn] cfˆgf] c+z -Share_ ;Dd
dfq nufgL ug{ ;Sg] .
-3_ o:tf] Calls in Advance sf] ;6\6fdf s'g} k|sf/sf] ;'ljwf, C0f lbg jf lwtf] /fVg gkfOg] .
-ª_ o:tf] Calls in Advance df s'g} k|sf/sf] Aofh lng÷lbg gkfOg] / ;]o/ k'FhL jfkt ul/g]
To:tf] clu|d ;]o/ nufgL /sdnfO{ s'g} klg cj:yfdf lkmtf{ e'Qmfg ug{, lemSg jf 36fpg Divestment_ gkfOg] . ;fy}, o:tf] /sd r'Qmf k'FhLdf n]vf+sg geP;Dd o;df nfef+z lbg
gkfOg] .
-r_ xsk|b ;]o/df ul/g] k"j{ nufgL /sdnfO{ To;kl5sf] xsk|b ;]o/ lgisf;g -Right Share Issue_
;Fu cfj4 -Tie- up_ ug'{ kg]{ .
-5_ o;/L clu|d ?kdf ;+slnt k'FhL /sdnfO{ Calls in Advance zLif{sdf b]vfpg' kg]{ / o;df
hDdf ePsf] /sdn] vfd]df zfvf vf]Ng] k|of]hgfy{ cfjZos kg]{ cltl/Qm k'FhLsf] k|of]hgsf]
nflu ;d]t r'Qmf k'FhL ;/x g} dfGotf k|bfg ul/g] .
-h_ xsk|b ;]o/df k"j{ nufgL eP klg xsk|b ;]o/ lgZsf;g ubf{ k'/f ug'{ kg]{ ;Dk"0f{ k|lqmof /
ljBdfg Joj:yf kfngf u/]sf]] x'g' kg]{ .
!(= Ohfhkqk|fKt ;+:yfdf ljb]zL nufgL ;DaGwdf
-!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf % sf] pkbkmf -!_ df ePsf] Joj:yf adf]lhd
s'g} ljb]zL a}Í jf ljQLo ;+:yfn] dfq Ohfhkqk|fKt ;+:yfdf nufgL ug{ ;Sg] 5g\ .
-@_ s'g} ljb]zL a}Í jf ljQLo ;+:yfsf] nufgL /x]sf] sf/0faf6 Ohfhtkqk|fKt ;+:yfn] a}+s tyf ljQLo
;+:yf ;DaGwL P]g, @)&# sf] bkmf ( adf]lhd ;j{;fwf/0fnfO{ laqmL ljt/0f ug{sf] nflu cfˆgf]
s'n hf/L k'FhLsf] sDtLdf lt; k|ltzt ;]o/ 5'6\ofpg' kg]{ Joj:yfdf 5'6 kfO{ s'g} sf/0fjz
ljb]zL nufgL lkmtf{ nuL g]kfnL JolQm jf ;+:yfnfO{ laqmL u/]sf] cj:yfdf ;DalGwt
Ohfhtkqk|fKt ;+:yfn] Ps jif{leq ;j{;fwf/0f ;]o/sf] lx:;f sDtLdf #) k|ltzt k'/\ofpg' kg]{5
.
-#_ Ohfhtkqk|fKt ;+:yfsf] a}b]lzs :jfldTjdf /x]sf] ;]o/ vl/b / laqmL ug{ o; a}+ssf] :jLs[lt
lng' kg]{5 .
@)= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ;+:yfks ;]o/wgLx?nfO{ Pp6} ;+:yfks ;d"xdf /fVg' kg]{5 .
of] lgb]{zg hf/L x'Fbf s'g} a}+s tyf ljQLo ;+:yfsf] k|jGwkq tyf lgodfjnLdf ;f] cg';f/sf] Joj:yf
gePsf] eP cfufdL ;fwf/0f ;efn] ;f] ;DaGwL k|:tfj kfl/t u/L ;+zf]wg ug'{ kg]{5 .
t/, j}b]lzs nufgL / ;+:yfut nufgL /x]sf a}+s tyf ljQLo ;+:yfn] k|aGwkq tyf lgodfjnLdf
;dfg'kflts k|ltlglwTj sfod x'g] u/L ;~rfns ;+Vof tf]Sg] Joj:yf ug{ afwf k'u]sf] dflgg] 5}g .
@!= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&& sf] Ohfhtkqk|fKt ;+:yfsf] ;+:yfks ;]o/ gfd;f/L jf laqmL ;DaGwL
Joj:yf O=k|f=lgb]{zg g+= !)÷)&& af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&* sflQs
@* ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 91
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= !!÷)&*
;x–ljQLos/0f shf{ ;DaGwL Joj:yf
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?n] ;x–ljQLos/0f (Consortium
Financing) cGtu{t k|jfx ug]{ shf{nfO{ Jojl:yt / k|efjsf/L agfpgsf nflu g]kfn /fi6« a}+s P]g, @)%* sf]
bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf lgb]{zg hf/L ul/Psf] 5 .
!= ;x–ljQLos/0f shf{sf]] kl/efiff
ljifo jf k|;+un] csf]{ cy{ gnfu]df o; lgb]{zgdf ;x–ljQLos/0f shf{ eGgfn] b'O{ jf b'O{ eGbf a9L
Ohfhtkqk|fKt ;+:yfx?n] cfk;L ;dembf/Lsf] cfwf/df ;Demf}tf u/L s'g} Pp6f u|fxs, kmd{, sDkgLnfO{
jf kl/of]hgfsf] nflu k|jfx ug{] shf{ ;fk6 tyf ;'ljwfnfO{ ;Demg' k5{ .
@= ;x–ljQLos/0f shf{ (Consortium Financing_;DaGwdf
;x–ljQLos/0f cGtu{t k|jfx ePsf shf{ pkef]u ug]{ kmd{÷sDkgLn] cu'jf a}+s tyf ;xefuL
a}+sx?;Fu dfq a}+lsË sf/f]af/ ug'{ kg]{5 . of] Joj:yf Loose Consortium shf{df klg ;dfg?kn] nfu"
x'g]5 . t/, Ps k6s ;x–ljQLos/0f ;d"x u7g eO;s]kl5 ;f] ;d"xsf] ;xdlt lnO{ gofF ;b:onfO{
k|j]z u/fpg of] Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
Loose Consortium eGgfn] …;x–ljQLos/0f ;d"x u7g gu/L Pp6f kl/of]hgfsf] nflu kfl/kf;'sf]
dfWodaf6 ;'/If0f sfod /xg] u/L b'O{ jf b'O{ eGbf a9L a}+s tyf ljQLo ;+:yfn] k|jfx u/]sf]÷ug]{ shf{
;fk6 tyf ;'ljwfÚ eGg] ;Demg'k5{ .
#= ;x–ljQLos/0fdf ;xeflutfsf] nflu cfjZos zt{
-!_ o; a}+saf6 ljQLo sf/f]af/ ug{ Ohfhtkqk|fKt ;+:yfx?n] dfq ;x–ljQLos/0fdf efu lng
kfpg] 5g\ .
t/ sd{rf/L ;+ro sf]if, gful/s nufgL sf]if / xfO8«f]On]lS6«l;6L OGe]i6d]G6 P08 8]enkd]G6
sDkgL lnld6]8nfO{ o; a}+saf6 ljQLo sf/f]af/ ug{ Ohfhtkqk|fKt ;+:yf cu'jf ;+:yf x'g] u/L
u7g x'g] ;x–ljQLos/0f ;d"xdf ;xefuL e} shf{ k|jfx ug{ of] Joj:yfn] afwf k'¥ofPsf] dflgg]
5}g .
k|i6Ls/0f:– o; lgb]{zgsf] k|of]hgsf]nflu æcu'jf ;+:yfÆ eGgfn] ;x–ljQLos/0f ;d"xn] cu'jf ;+:yf
egL rog u/]sf] s'g} Ohfhtkqk|fKt ;+:yf ;Demg' k5{ .
-@_
$=
pka'Fbf -!_ sf] k|ltaGwfTds jfSof+zdf plNnlvt ;+:yf afx]ssf cGo ljQLo ;+:yfnfO{ ;x–
ljQLos/0fdf ;xefuL u/fOPdf o; a}+snfO{ hfgsf/L u/fpg' kg]{5 .
cGo ;+:yfn] C0f k|jfx ug{ / u|fxssf] vftf vf]Ng aGb]h
-!_ ;x–ljQLos/0fdf ;xefuL gePsf] Ohfhtkqk|fKt ;+:yfn] ;x–ljQLos/0f ;d"xåf/f k|jflxt
shf{df yk x'g] u/L s'g} klg k|sf/sf] shf{ ;fk6 tyf ;'ljwf k|jfx ug{ kfpg] 5}g .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 92
t/, ljz]if sf/0f k/]df ;x-ljQLos/0f ;d"xsf] :jLs[lt lnO{ To:tf] ;d"xdf ;xefuL gePsf] s'g}]
Ohfhtkqk|fKt ;+:yfn] ;x–ljQLos/0f ;d"xåf/f k|jflxt shf{df yk x'g] u/L s'g} klg k|sf/sf]
shf{ ;fk6 tyf ;'ljwf k|jfx ug{ kfpg]5 .
k|i6Ls/0f:- o; lgb]{zgsf] k|of]hgsf]nflu æ;x–ljQLos/0f ;d"xÆ eGgfn] ;x–ljQLos/0fdf
;xefuL ;+:yfx?sf] ;d"x ;Demg' k5{ .
-@_
%=
^=
&=
*=
;x–ljQLos/0fsf] Joj:yf cGtu{t shf{ ;fk6 tyf ;'ljwf lnPsf]] s'g} u|fxs, kmd{, sDkgL jf
kl/of]hgfsf] To:tf] shf{ ;fk6 tyf ;'ljwfsf] vftf ;x–ljQLos/0fdf ;xefuL ;b:o afx]ssf
cGo Ohfhtkqk|fKt ;+:yfdf vf]Ng kfOg] 5}g .
t/, To:tf] vftf ljz]if sf/0fj; cGo Ohfhtkqk|fKt ;+:yfdf vf]Ng' kg]{ kl/l:ylt k/]df ;x–
ljQLos/0f ;d"xsf] :jLs[lt lnO{ vf]Ng ;lsg]5 .
shf{ ljt/0fsf] lg0f{o ug]{ ;dofjlw
shf{sf] nflu lgj]bg k/L ;x–ljQLos/0f ;d"x u7g eO{ cu'jf ;+:yfsf] rog ;d]t eO;s] kZrft\
gAa] lbgleq ;x–ljQLos/0fdf ;xefuL x'g] cu'jf ;+:yf tyf ;xefuL ;b:ox?n] shf{ ;fk6 tyf
;'ljwf k|jfx ug]{ jf gug]{ ;DaGwdf lg0f{o lbO;Sg' kg]{5 .
;xefuL Ohfhtkqk|fKt ;+:yfsf] rog
;x–ljQLos/0fdf ;xefuL x'g] cGo ;b:ox?sf] rog ug]{ clwsf/ C0fL / lghn] shf{ ;fk6 tyf
;'ljwfsf] nflu lgj]bg lbPsf] Ohfhtkqk|fKt ;+:yfnfO{ x'g]5 .
t/, Psk6s ;x–ljQLos/0f ;d"x u7g eO{;s]kl5 ;f] ;d"xsf] ;xdlt lagf gofF ;b:onfO{ k|j]z
u/fpg kfOg] 5}g .
;x–ljQLos/0f ;d"xsf] u7g
a'Fbf g+= % adf]lhd rog ePsf ;Dk"0f{ Ohfhtkqk|fKt ;+:yfn] shf{ ;fk6 tyf ;'ljwf k|jfx ug{' cl3
;x–ljQLos/0fdf ;xefuL x'g] Ohfhtkqk|fKt ;+:yfx?sf] ;x–ljQLos/0f ;d"x u7g ug'{ kg]{5 . ;f]
;d"xsf] cfGtl/s sfo{ljlw ;d"x :jo+n] lgwf{/0f u/] adf]lhd x'g]5 .
cu'jf ;+:yfsf] rog
;a}eGbf a9L shf{ ;fk6 tyf ;'ljwfsf] c+z nufgL ug{ OR5's, u|fxs;Fu nfdf] cjlwb]lv kl/lrt, ;x–
ljQLos/0fdf cg'ej k|fKt tyf Jofj;flos ;Nnfx lbg] ;Ifdtf cflbsf] cfwf/df ;x–ljQLos/0f
;d"xsf ;b:on] cfkm"dWo]af6 s'g} Ps Ohfhtkqk|fKt ;+:yfnfO{ cu'jf ;+:yfsf] ?kdf rog ug'{ kg]{5 .
shf{ ljt/0f tyf c;'nL cu'jf ;+:yfaf6 ug'{ kg]{
;x–ljQLos/0f cGtu{t shf{ ;fk6 tyf ;'ljwf k|jfx ubf{ / ;f]sf] ;fFjf / Aofh c;'nL ubf{ cu'jf
;+:yf dfkm{t\ ug'{ kg]{5 . ls:tf ;fFjf tyf Aofh cfFlzs ?kdf c;'nL ePsf] cj:yfdf nufgLsf]
cg'kftdf bfdf;fxLn] jfF8kmfF8 ug'{ kg]{5 .
!)= cu'jf ;+:yfsf] sfd, st{Jo / clwsf/
cu'jf ;+:yfsf] sfd, st{Jo / clwsf/ b]xfo adf]lhd x'g]5 M–
-s_ ;x–ljQLos/0fdf ;xefuL ;b:ox?sf] cu'jf tyf k|ltlglw -Ph]G6_ sf] ?kdf sfd ug]{,
-v_ ;x–ljQLos/0fdf ;xefuL ;b:ox?sf aLrdf ;dGjo ug]{ / cfjZos kqfrf/ ug]{,
-u_ ;x–ljQLos/0f ;d"xsf] a}7s sDtLdf 5 dlxgfdf Psk6s clgjfo{ ?kdf af]nfpg] ,
(=
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 93
-3_ s'g} ljz]if sf/0f k/L ;x–ljQLos/0f ;d"xsf] s'g} ;b:on]] ;d"xsf] a}7s af]nfpg dfu u/]df
kGw| lbgleq a}7s af]nfpg],
-ª_ kl/of]hgf ljZn]if0f ug{], k|ltj]bg tof/ ug]{ / ;f] k|ltj]bgsf] k|lt ;x–ljQLos/0fdf ;xefuL
;b:ox?nfO{ pknAw u/fpg],
-r_ kl/of]hgfsf] nflu cNksfnLg shf{ dfu ePdf ;f]sf] cfjZostfsf] ljZn]if0f ug]{,
-5_ ;x–ljQLos/0fdf ;xefuL ;b:ox?sf] ;xdltsf cfwf/df ;x–ljQLos/0f ;DaGwL ;+emf}tfsf
zt{x? tof/ ug]{ / To:tf zt{x?sf] Ps÷Ps k|lt ;a} ;xefuL ;b:ox?nfO{ pknAw u/fpg],
-h_ shf{ ;fk6 tyf ;'ljwf k|jfx ug{sf nflu cfjZos sfuhft tof/ kfg]{,
-em_ lwtf] /f]Ssf /fVg] Joj:yf ldnfpg] tyf aLdf nufotsf nufgL ;'/lIft ug]{ ;DaGwL ;Dk"0f{
sfo{x? ug]{ ,
-`_ shf{ ;fk6 tyf ;'ljwf ;'/If0f ;DaGwL ;Dk"0f{ sfuhftx? ;'/lIft /fVg] / To:tf sfuhftx?sf]
k|ltlnkL ;a} ;xefuL ;b:ox?nfO{ pknAw u/fpg],
-6_ ;do–;dodf C0fLaf6 cfjZos tYofÍ tyf cGo ;"rgfx? k|fKt ug]{ / ;f] ;"rgfx? ;a}
;xefuL ;b:ox?nfO{ pknAw u/fpg],
-7_ ;do ;dodf ;xefuL ;b:ox?sf] ;xeflutfdf kl/of]hgfsf] :ynut lg/LIf0f ug]{ / lg/LIf0f
k|ltj]bg tof/ ug]{ tyf ;f] k|ltj]bgsf] k|ltlnkL ;a} ;xefuL ;b:ox?nfO{ pknAw u/fpg]],
-8_ shf{ ;fk6 tyf ;'ljwf k|jfx ul/Psf] kl/of]hgfsf] ;do ;dodf sfo{;Dkfbgsf] d"NofÍg u/L
;f]sf] hfgsf/L ;a} ;b:ox?nfO{ u/fpg],
-9_ ;x–ljQLos/0f ;DaGwL o; a}+sdf k7fpg' kg]{ ;Dk"0f{ ;"rgfx? k7fpg], ;x–ljQLos/0fsf af/]df
cu'jf ;+:yfsf] ?kdf / cGo ;xefuL ;b:ox?sf] tk{maf6 ;d]t o; a}+sdf cfjZos kqfrf/ ug]{
/ ;f]sf] hfgsf/L ;a} ;xefuL ;b:ox?nfO{ lbg],
-0f_ C0f gltg]{ C0fL pk/ s'g} lsl;dsf] sfg'gL sf/jfxL cufl8 a9fpg' kg]{ cj:yf cfPdf ;x–
ljQLos/0f ;d"xsf]] a}7saf6 ;f]sf] lg0f{o u/fO{ cfjZos sfg'gL sf/jfxL cufl8 a9fpg],
-t_ cfˆgf] e'ldsf lgjf{x u/]afkt lgb]{zg g+= @) n] tf]s] adf]lhdsf] ;]jf z'Ns dWo]af6 ;x–
ljQLos/0f ;d"xn] lg0f{o u/] adf]lhd ;]jf z'Ns lng ;Sg] .
-y_ ;x–ljQLos/0f cGtu{t nufgL ug{ sa'n u/]sf] /sd s'g} ;b:oaf6 ljt/0f ug{ l9nfO{ e} ;f]
/sd ;xefuL ;b:osf] tk{maf6 cu'jf ;+:yfn] cfˆgf] k|ltu|fxs shf{ ;Ldfleq /xL k|jfx u/]df
;fFjf /sd / l9nfO{ u/]hlt cjlwsf] Aofh tyf ;x–ljQLos/0f ;d"x aLrsf] ;xdltdf lgwf{/0f
ul/P adf]lhd xhf{gf ;d]t l9nfO{ ug]{ ;xefuL ;b:oaf6 c;'npk/ ug{;Sg],
-b_ ;x–ljQLos/0fsf] Joj:yf ldnfpFbf x'g] ljleGg vr{ nufot C0f gltg]{ C0fL pk/ sfg'gL
sf/jfxL cufl8 a9fpFbf x'g] vr{ C0fLaf6 c;'n x'g g;s]df ;a} ;xefuL ;b:ox?af6 nufgL
ul/Psf] shf{ /sdsf] cg'kftdf c;'npk/ ug{ ;Sg],
-w_ shf{ ;fk6 tyf ;'ljwf k|bfg ug'{ cl3 shf{ ;"rgf s]Gb|af6 C0fLsf ;DaGwdf cfjZos ;"rgf
lng'kg]{ / o;/L ;"rgf lnFbf To:tf] C0fL sfnf] ;"rLdf k/]sf] jf lghn] s'g} shf{ oyf;dodf
r'Qmf gu/]sf] ePdf shf{ k|jfx ug{ gkfOg],
-g_ ;x–ljQLos/0f ;DaGwL ;Demf}tfdf pNn]v eP adf]lhd C0fLnfO{ oyf;dodf shf{ ;fk6 tyf
;'ljwf pknAw u/fpg] .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 94
-k_ o; a}+ssf] lgb]{zgsf] cwLgdf /xL ;x–ljQLos/0f ;d"xsf] a}7ssf] lg0f{ofg';f/ cGo cfjZos
sfd sf/jfxL ug]{,
!!= ax'dtsf] lg0f{o dfGo x'g]
;x–ljQLos/0fdf ;xefuL ;b:ox?sf aLr s'g} ljifodf dt}Sotf x'g g;s]df ax'dtaf6 lg0f{o lng'
kg]{5 / To:tf] dtsf] u0fgf ubf{ shf{ nufgLsf] k|ltztsf] cfwf/df ug'{ kg]{5 . sy+sbflrt dt a/fa/
ePdf cu'jf ;+:yfn] lg0ff{os dt lbg kfpg] 5 .
!@= ;x–ljQLos/0fdf ;xefuL ;b:ox?sf] bfloTj tyf st{Jo
;xefuL ;b:ox?sf] bfloTj tyf st{Jo b]xfo adf]lhd x'g]5 M–
-s_ cu'jf ;+:yfnfO{ cfˆgf] tk{maf6 ;x–ljQLos/0f ;DaGwL sfdsf/jfxL ug]{ :jLs[lt kq -d~h'/Lgfdf_
lbg],
-v_ cu'jf ;+:yfnfO{ cfˆgf] e'ldsf lgjf{x ug{ cfjZos kg]{ ;Dk"0f{ ;xof]u pknAw u/fpg],
-u_ ;x–ljQLos/0f ;DaGwL a}7sdf ;qmLo?kn] efu lng],
-3_ ;x–ljQLos/0f ;d"xsf] a}7saf6 cf}krfl/s ?kdf shf{, ;fk6 tyf ;'ljwf lbg] lg0f{o eO{
;s]kl5 ;x–ljQLos/0f ;DaGwL ;+emf}tfsf zt{x?df plNnlvt ;Dk"0f{ zt{x?sf] kfngf ug]{,
-ª_ ;x–ljQLos/0fsf] efjgfnfO{ sb/ u/L oyf;So ;a} lg0f{ox?df dt}So x'g] u/L cfk;L ljjfbx?
;dfwfg ug{ k|of; ug]{,
-r_ s'g} Ps ;b:on] csf]{ ;b:osf] clxt x'g] u/L cfˆgf] :jfy{ k"lt{ x'g] s'g} sfd sf/jfxL gug]{],
-5_ cfk"mn] k|jfx ug]{ shf{ :jLs[t u/]kl5 cu'jf ;+:yfnfO{ hfgsf/L u/fO{ oyf;dodf ;f] /sd pknAw
u/fpg],
-h_ ;x–ljQLos/0f ;DaGwL ;a} sfd sf/jfxL kf/bzL{?kdf u/L shf{ / C0fL;Fu ;DalGwt ;"rgf
Ps cfk;df cfbfg–k|bfg ug]{,
-em_ ;x–ljQLos/0f ;d"xsf] a}7sn] u/]sf] lg0f{osf] sfof{Gjog oyflz3| ug]{,
-`_ s'g} klg ;b:on] s'g} kl/of]hgfdf tf]lsPsf] ;LdfeGbf a9L /sd nufgL ug{, PstkmL{ ?kdf shf{
c;'nL ;DaGwL sfd sf/jfxL ug{ / ;f] shf{sf] leGg lsl;dn] juL{s/0f ug{ gkfpg],
-6_ ;x–ljQLos/0f ;DaGwL ;Demf}tfdf pNn]v eP adf]lhd C0fLnfO{ oyf;do shf{ ;fk6 tyf
;'ljwf pknAw u/fpg' kg]{ .
!#= yk shf{ ;DaGwL Joj:yf
;x–ljQLos/0f cGtu{t k|jflxt shf{df C0fLnfO{ yk shf{ k|bfg ug'{ k/]df b]xfosf cfwf/df ug'{ kg]{5 M–
-s_ C0fLsf] cfjZostfsf] ljZn]if0f u/L ;x–ljQLos/0f ;d"xn] dfq yk shf{ ;fk6 tyf ;'ljwfsf
/sd k|bfg ug]{ ;DaGwdf lg0f{o ug{ ;Sg] . o;/L k|bfg ug{ lg0f{o ePsf] yk shf{ /sd ;a}
;b:ox?n] cf–cfkm"n] k"j{ k|jfx u/]sf] /sdsf] cg'kftdf k|bfg ug'{ kg]{ .
-v_ v08 -s_ adf]lhd yk shf{ k|bfg ug]{ lg0f{o eP kZrft\ s'g} ;xefuL ;b:on] cfkm"n] k|jfx ug'{
kg]{] yk /sd k|jfx ug{ c;dy{tf hgfPdf afFsL ;b:ox? Jff afFsL ;b:ox?sf] ;xdltaf6 cGo
s'g} ;b:on] To:tf] afFsL /sd ;d]t k|jfx ug{ ;Sg] jf yk nufgLsf nflu ;x–ljQLos/0f
;d"xsf]] ;xdltdf C0fLsf] ;d]t ;xdlt lnO{ gofF ;b:onfO{ ;dfj]z ug{ ;lsg] .
-u_ C0fLnfO{ yk shf{ jf ;'ljwfsf] cfjZostf k/]sf] cj:yfdf ;x–ljQLos/0fdf ;+nUg ;+:yfx?n]
shf{ jf ;'ljwf k|bfg ug{ g;Sg] cj:yf k/]df ;f] sf] lnlvt hfgsf/L C0fLnfO{ lbg' kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 95
!$= ;x–ljQLos/0faf6 x6\g ;Sg] cj:yf
-!_ ;x–ljQLos/0f ;b:on] kl/of]hgf ;DkGg -Project Completion_ df s'g} afwf gug]{ u/L b]xfosf]
cj:yfdf dfq ;x–ljQLos/0f ;d"x 5f]8\g ;Sg]5 M–
-s_ ;x–ljQLos/0f ;d"x 5f]8\g OR5's ;b:osf] lx:;f cGo ;b:on] lng d~h'/ u/]df, jf
-v_ laBdfg ;b:ox?sf] ;xdltdf gofF ;b:onfO{ cfˆgf] lx:;f x:tfGt/0f u/]df .
-@_ ;x–ljQLos/0f ;d"x 5f]8\g] ;b:osf] lx:;f :jLsf/ ug]{ s'g} klg ;b:on] k'/fgf] ;b:osf] ;Dk"0f{
bfloTj jxg ug'{kg]{5 . ;x–ljQLos/0f 5f]8\g rfxg] ;b:on] cfˆgf] lx:;f l8:sfp06 jf
lk|ldoddf ;d]t laqmL ug{ ;Sg]5 .
!%= n]vfk/LIfs jf k/fdz{bftf lgol'Qm ug{ ;Sg]
C0fLsf] ljQLo l:ylt ;do–;dodf d"NofÍg ug{ cfjZos b]lvPdf ;x–ljQLos/0f ;d"xn] cfˆgf]
tk{maf6 :jtGq n]vfk/LIfs jf k/fdz{bftf lgo'Qm ug{ ;Sg]5 . o;/L lgo'Qm n]vfk/LIfs jf
k/fdz{bftfsf] vr{ cfkm"n] k|jfx u/]sf] shf{ nufgLsf] cg'kftdf ;x–ljQLos/0f ;d"xsf k|To]s ;b:on]
Joxf]g'{ kg]{5 .
!^= ;x–ljQLos/0f ;DaGwdf k7fpg' kg]{ ljj/0f
cu'jf ;+:yfn] lgb]{zg kmf=g+= !!=! adf]lhd ;x–ljQLos/0f ;DaGwL k|To]s cfly{s jif{sf] c;f]h, k';,
r}t / c;f/ d;fGtsf] ljj/0f qodf; ;dfKt ePsf] ldltn] lt; lbgleq o; a}+ssf] a}+s tyf ljQLo
;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf clgjfo{ ?kdf k7fpg' kg]{5 .
!&= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&& sf] ;x–ljQLos/0f shf{ ;DjGwL Joj:yf O=k|f=lgb]{zg g+= !!÷)&& af6 hf/L
ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&* sflQs @* ut];Dd hf/L ePsf o;} ljifo;Fu
;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 96
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= !@÷)&*
shf{ ;"rgf tyf sfnf];"rL ;DaGwL Joj:yf
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?sf] shf{ k|jfxdf z'4tf / pko'Qmtf sfod
ug]{ k|of]hgsf] nflu ;f] ;DaGwL ;"rgf Joj:yf / oyf;dodf shf{ gltg]{ C0fLx?sf] sfnf];"rL tof/ ug]{
sfo{nfO{ lgoldt tyf Jojl:yt u/L Pp6} :yfgaf6 ;"rgf k|fKt x'g] Joj:yf ug{ jf~5gLo ePsfn] g]kfn /fi6«
a}+s P]g, @)%* sf] bkmf ** sf] k|of]hgsf] nflu ;f]xL P]gsf] bkmf &( / g]kfn /fi6« a}+s shf{ ;"rgf
ljlgodfjnL, @)%( sf] ljlgod & n] lbPsf] clwsf/ k|of]u u/L b]xfosf lgb]{zg hf/L ul/Psf] 5 .
1.
@=
shf{ ;"rgf s]Gb| ;DaGwL Joj:yf
sDkgL P]g, @)^# cGtu{t ;+:yfkgf eO{ ;~rfngdf /x]sf] shf{ ;"rgf s]Gb| ln= nfO{ g} g]kfn /fi6« a}+s
P]g, @)%* sf] bkmf ** / g]kfn /fi6« a}+s shf{ ;"rgf ljlgodfjnL, @)%( sf] ljlgod # adf]lhdsf]
shf{ ;"rgf s]Gb| -o;kl5 s]Gb| elgPsf]_ tf]lsPsf] 5 .
s]Gb|df C0fL -u|fxs_ ;DaGwL ljj/0f k7fpg' kg]{
! Ohfhtkqk|fKt ;+:yfn] s]Gb|sf] cgnfOg k|0ffnLdf tf]lsPsf] 9fFrfdf shf{ ;DaGwL b]xfosf] ljj/0f
dlxgf e'Stfg ePsf] !% lbgleq cBfjlws ug'{ kg]{5 .
-s_ cfkm"n] :jLs[t u/]sf] ;Dk"0f{ shf{÷;'ljwf shf{ k|jfx u/]sf] & lbgleq .
-v_ () lbg eGbf a9Ln] efvf gf3]sf ;Dk"0f{ shf{÷;'ljwf dlxgf e'Stfg ePsf] !% lbgleq .
@
pko'{Qm ljj/0f tTkZrft\ k|To]s cfly{s jif{sf] qodf; ;dfKt ePsf] ldltn] !% lbgleq shf{
r'Qmf geP;Dd s]Gb|df k7fpg' kg]{5 . o;/L s]Gb|df k7fPsf] ljj/0fdf kl5 s'g} kl/jt{g ePdf
jf shf{ r'Qmf ePdf, efvf gf3]sf] shf{ lgoldt ePdf jf efvf ldlt yk jf k'g/tflnsLs/0f
ePdf ;f] sf] hfgsf/L ;d]t !% lbgleq clgjfo{ ?kdf s]Gb|nfO{ pknAw u/fpg' kg]{5 .
#
jfl0fHo a}+s, ljsf; a}+s / ljQ sDkgLn] ;d]t n3'ljQ ;DaGwL sf/f]af/ u/]sf] eP To:tf]
sf/f]af/sf] pka'Fbf g+= @=! / pka'Fbf g+= @=@ adf]lhdsf] 5'§} ;"rgf shf{ ;"rgf s]Gb|nfO{ pknAw
u/fpg' kg]{5 .
$ u|fxssf] ljj/0f lng' kg]{
Ohfhtkqk|fKt ;+:yfdf s'g} JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfjf6 shf{÷;'ljwfsf] nflu
cfj]bg k/]df shf{ ljZn]if0fsf] nflu u|fxs÷C0fLsf] b]xfo adf]lhdsf] ljj/0f lng' kg]{5 M–
-s_ JolQmut C0fL tyf hdfgt lbg] JolQmsf] xsdf lghsf] gful/stfsf] k|ltlnkL, :yfoL tyf
c:yfoL 7]ufgf, lghsf] tLgk':t] / Psf3/ kl/jf/sf ;b:ox?sf]] ljj/0f .
-v_ k|f]k|fO{6/l;k÷;fem]bf/L kmd{sf] xsdf v08 -s_ df pNn]v eP cg'?ksf] k|f]k|fO6/÷
;fem]bf/x?sf] ljj/0f / kmd{sf] tk{maf6 sf/f]af/ ug{ clVtof/k|fKt JolQmsf] gfd, y/,
7]ufgf, ;fem]bf/L ;Demf}tfsf] k|ltlnkL / ;f] ;DaGwL lg0f{o .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 97
#=
$=
-u_ k|fOe]6 sDkgLsf] xsdf ;~rfns / ;f] sDkgLsf !) k|ltzt jf ;f] eGbf a9L ;]o/
:jfldTj ePsf ;]o/wgLx?sf] v08 -s_ df pNn]v eP cg'?ksf ljj/0f / sDkgLsf]
tk{maf6 sf/f]af/ ug]{ clVtof/k|fKt JolQmsf] gfd, y/, 7]ufgf / ;f] ;DaGwL lg0f{o .
-3_ klAns sDkgLsf] xsdf ;~rfnsx? / ;f] sDkgLsf !) k|ltzt jf ;f] eGbf a9L ;]o/
:jfldTj ePsf ;]o/wgLx?sf] v08 -s_ df pNn]v eP cg'?ksf ljj/0f, sDkgLsf] tk{maf6
sf/f]af/ ug]{ clVtof/k|fKt JolQmsf] gfd, y/, 7]ufgf / ;f] ;DaGwL lg0f{o .
-ª_ lwtf] d"NofÍgstf{sf] gfd, y/, 7]ufgf / ?= !) nfveGbf dflysf] xsdf Ohfhtkq .
clgjfo{ ?kdf shf{ ;"rgf lng' kg]{
!_ shf{ k|jfx ug{, k'/fgf] shf{ gjLs/0f ug{, k'g/;+/rgf jf k'g/tflnsLs/0f ug{' cufj}
C0fL÷u|fxssf] af/]df s]Gb|af6 clgjfo{ ?kdf shf{ ;"rgf lng' kg]{5 . o;/L shf{ ;"rgf dfu
ePdf s]Gb|n] a9Ldf # -ltg_ sfo{ lbgleqdf To:tf] ;"rgf lbg' kg]{5 .
t/, ;'grfFbL, d'2tL /l;b / ;/sf/L ;'/If0fkq lwtf] shf{, ? @ nfv ;Ddsf] Credit Card shf{ /
;+lIfKt k|lqmof k'/f u/L ljB'tLo dfWodaf6 :jLs[t x'g] ?=@ nfv;Ddsf] shf{df eg] of] Joj:yf
clgjfo{ x'g] 5}g .
@_ s'g} u|fxs÷C0fLnfO{ shf{÷;'ljwf k|bfg ubf{ s]Gb|af6 pkbkmf -!_ adf]lhd shf{ ;"rgf k|fKt u/L
;s]kl5 cGo lgsfoaf6 ;"rgf lng clgjfo{ x'g] 5}g .
#_ o; v08 adf]lhd s]Gb|af6 lnOPsf] shf{ ;"rgf afkt Ohfhtkqk|fKt ;+:yfn] s]Gb|n] tf]s]sf] shf{
;"rgf ;]jf z'Ns s]Gb|nfO{ a'emfpg' kg]{5 .
sfnf];"rLdf ;dfj]z ug]{ k|lqmof
-!_ Ohfhtkqk|fKt ;+:yfn] bz nfv ?k}of jf ;f]eGbf a9Lsf] shf{ /sd sfnf];"rL ;DaGwL Joj:yf
cGtu{t sfnf];"rLdf /fVg l;kmfl/; ug'{ kg]{5 . o; Joj:Yff cg';f/ Ohfhtkqk|fKt ;+:yfaf6
hlt;'s} kl/df0fsf] shf{, ;fk6 tyf ;'ljwf /sd lnO{ gltg]{ C0fLx?nfO{ sfnf];"rLdf /fVg
;DalGwt Ohfhtkqk|fKt ;+:yfn] shf{ ;"rgf s]Gb|nfO{ l;kmfl/; ug{ afwf k'u]sf] dflgg] 5}g .
t/, sf]le8–!( af6 k|efljt C0fLsf] xsdf O=k|f=lgb]{zg g+= @! sf] a'Fbf $& cg';f/ ^ dlxgf jf
;f] eGbf sd cjwLsf] Aofh aSof}tf /x]sf] cj:yfdf sfnf];"rLdf ;dfj]z ug]{ k|lqmof @)&*
c;f/ d;fGt;Ddsf nflu :yug ug'{ kg]{5 .
-@_
%=
o;/L sfnf];"rLdf ;dfj]z ug{ ;DalGwt a}+saf6 l;kmfl/; k|fKt ePkl5 ;f] gfdfjnLnfO{
shf{ ;"rgf s]Gb|n] gfdgfd];L -vftf vf]Nbf lnPsf] klxrfg v'Ng] cflwsfl/s sfuhft_ olsg
u/L kfFr lbgleq sfnf];"rLdf /fVg' kg]{5 / sfnf];"rLaf6 gfd x6fpg] ;DaGwL sf/jfxL
ljBdfg gLltut tyf k|lqmofut Joj:yf adf]lhd g} x'g]5 .
C0fLx?sf] juL{s/0f
Ohfhtkqk|fKt ;+:yfjf6 C0f lnO{ gltg]{ C0fLx?nfO{ b]xfo adf]lhd juL{s/0f ug'{ kg]{]5 M–
!= lgotk"j{s C0f gltg]{ C0fLx? (Willful Defaulters):
s_ e'QmfgLsf] efvf gf3]sf] ! jif{;Dd klg a}+ssf] ;Dks{df gcfPsf, C0f glt/L a]kQf ePsf jf
efu]sf, C0fsf] k'g/;+/rgf / k'g/tflnsLs/0f ;d]tsf] k|lqmof z'? gu/]sf / e'QmfgLsf] k|lta4tf
hfx]/ gu/]sf .
v_ ;+:yfsf] shf{ aSof}tf /fkm;fkm ug{ lwtf] laqmL ug{ ;lsg] cj:yf x'Fbfx'Fb} klg laqmL ug{ gvf]Hg]
jf glbg] cj:Yff l;h{gf ug]{ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 98
u_
PseGbf a9L Joj;fo ;~rfng u/L cflh{t k|ltkmn tyf cfkm";Fu ePsf] cGo ;DklQ C0f
ltg{df k|of]u gug]{ .
3_ ;+:yfaf6 h'g kl/of]hgfsf] nflu C0f lnPsf] xf] pQm C0f To;df k|of]u gu/L cGo p2]Zodf
k|of]u ug]{ (Diversion of Fund), Joj;foaf6 cflh{t /sd C0f ltg{df gnufO{ cGo sfo{df k|of]u
ug]{ (Siphoning off), cGo ;DklQ l;h{Gff ug]{, cNksfnLg shf{af6 bL3{sfnLg pkof]u ug]{ tyf
;Demf}tf ljkl/t sDkgLaf6 ;xfos sDkgL jf cGo kmd{÷sDkgLdf ;fwg k|jfx ug]{ .
ª_ cfˆgf] lgoGq0fdf /x]sf] kl/of]hgf jf Joj;fodf cGo JolQm jf t]>f] kIf h:t}M– sfdbf/,
sd{rf/L cflbsf] gfd pkof]u u/L cfˆgf] ;+nUgtf /x]sf] gb]vfpg] dg;fo /fvL C0f lnPsf .
r_ shf{sf] efvf gf3]kl5 ;+:yfn] dfu]sf] avt cGo yk ;'/If0f jf JolQmut hdfgL glbg] .
5_ lwtf] jf Joj;fosf] ;Gbe{df hfgLa'emL em'7f] ljj/0f k|bfg ug]{ .
h_ C0f;Fu ;DalGwt lwtf] lxgfldgf u/]sf] kfO{Pdf .
em_ C0f k|bfg ug]{ ;+:yfsf sd{rf/L;Fu÷nfO{ ldnLdtf] u/L, b'?T;flxt u/L jf cGo u}/sfg'gL n]gb]g
u/L C0f lnPsf / gltg{sf nflu cjfl~5t bjfj lbg] .
`_ kl/of]hgfsf] ljQLo, k|fljlws, Joj:yfksLo tyf dfu, cfk"lt{ jf ahf/kIfsf] unt ljZn]if0f u/L
k'FhLsf] nfut c:jfefljs ?kn] j[l4 (Overcapitalization) ug]{ nufgLstf{ .
@= kl/l:yltjzM C0f gltg]{ C0fLx? (Non-willful Defaulters):
s_ C0f ltg]{ dg;fo x'Fbfx'Fb} klg sfa' aflx/sf] kl/l:ylt -åGå cflbsf sf/0f b]zdf pTkGg c;xh
cfly{s, Jofkfl/s tyf cf}Bf]lus cj:yf jf k|lts'n afx\o cj:yf_ sf sf/0f Joj;fo 3f6fdf uO{
jf ;d:ofu|:t agL C0f ltg{ g;s]sf .
v_ Dofbleq C0f ltg{ g;s]klg cfkm"n] C0f lnPsf] ;+:yfsf] ;Dks{df cfO{ shf{ k'g/;+/rgf jf
k'g/tflnsLs/0fsf] k|lqmof k'/f u/L ;+:yfnfO{ dfGo x'g] tj/af6 e'QmfgLsf] k|lta4tf hfx]/
u/]sf .
^= sfnf];"rLdf ;dfj]z ePsf C0fLnfO{ Ohfhtkqk|fKt ;+:yfaf6 shf{ k|bfg ug{df aGb]h
o; lgb]{zg adf]lhd sfnf];"rLdf ;dfj]z ePsf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{
Ohfhtkqk|fKt ;+:yfn] s'g} klg gofF shf{÷;'ljwf k|bfg ug{, shf{÷;'ljwf gjLs/0f ug{, yk
shf{÷;'ljwf k|bfg ug{, ls:tfjGbLdf k|bfg ePsf] shf{sf] afFsL ls:tf k|bfg ug{ jf hdfgt :jLsf/
ug{ ;d]t kfpg] 5}gg\ .
t/,–
s_ sfod /x]sf] afFsL shf{nfO{ o; a}+ssf] lgb]{zgsf] kl/lwleq /xL k'g/tflnsLs/0f / k'g/;+/rgf ug{
eg] afwf k'Ug] 5}g . To:t}, sfnf] ;"rLdf ;dfj]z ePsf C0fLsf] ;d"x;Fu ;DalGwt JolQm, kmd{,
sDkgL jf ;+ul7t ;+:yfx?dWo] lgoldt ?kdf shf{sf] ;fFjf tyf Aofh r'Qmf ug]{ JolQm, kmd{, sDkgL
jf ;+ul7t ;+:yfx?sf] xsdf a9Ldf 5 dlxgf;Dd of] aGb]h nfu" x'g] 5}g . To:tf C0fLnfO{ ;DalGwt
Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] C0fLsf] dfu pko'Qm b]v]df csf]{ 5 dlxgfsf] Dofb yk
lbg ;Sg]5 . sfnf];"rLdf ;dfj]z ePsf C0fLsf] ;d"x;Fu ;DalGwt JolQm, kmd{, sDkgL jf ;+ul7t
;+:yfx?dWo] tf]lsPsf] efvfdf shf{sf] ;fFjf tyf Aofhsf] e'QmfgL gu/L efvf g3fpg] JolQm, kmd{,
sDkgL jf ;+ul7t ;+:yfn] To:tf] shf{nfO{ a9Ldf 5 dlxgfleq jf ;~rfns ;ldltn] lbPsf] yk
Dofbleq lgoldt u/fO ;Sg' kg]{5 . cGoyf To:tf] C0fLsf] ;d"x;Fu ;DalGwt JolQm, kmd{, sDkgL jf
;+ul7t ;+:yfdWo] lgoldt ?kdf shf{sf] ;fFjf tyf Aofh r'Qmf ug]{ JolQm, kmd{, sDkgL jf ;+ul7t
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 99
;+:yfnfO{ ;d]t gofF jf yk shf{ k|bfg ug{, gjLs/0f ug{ jf shf{sf] afFsL ls:tf k|bfg ug{ ;d]t
kfOg] 5}g .
v_ qm]l86÷8]lj6 sf8{ cGtu{t x'g] sf/f]af/sf] xsdf ;DalGwt JolQm sfnf];"rLsf] bfo/fdf cfpg'
cl3 g} hf/L ePsf] qm]l86÷8]lj6 sf8{sf] nflu To:tf] qm]l86÷8]lj6 sf8{sf] Dofbleq u|fxsn] vr{
u/]sf] /sd Ohfhtkqk|fKt ;+:Yffn] e'QmfgL ug{ afwf kg]{ 5}g .
u_ sfnf];"rLdf k/]sf JolQmx?;Fu ;DalGwt kl/jf/sf ;b:ox?nfO{ s'g} Ohfhtkqk|fKt ;+:yfn] shf{
k|bfg ug{ rfx]df ;~rfns ;ldltn] u/]sf] lg0f{o cg';f/ shf{ k|bfg ug{ ;Sg]5 . o;/L k|bfg
ul/Psf] shf{sf] xsdf k|rlnt Joj:yfsf] bf]Aa/ shf{ gf]S;fgL Joj:yf ug'{ kg]{5 . t/ ;Dk"0f{
shf{x?sf] xsdf ztk|ltzteGbf a9L shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5}g .
-3_ shf{sf] ;fFjf / Aofh lgoldt ePsf] cj:yfdf ;f] shf{ gjLs/0f ug{ afwf k'u]sf] dflgg] 5}g .
&= lwtf] d"NofÍgstf{ ;DaGwL ljz]if Joj:yf
-!_ Ohfhtkq k|fKt ;+:yfn] lwtf]sf] ?kdf u|fXo x'g] ;DklQ d"Nofª\sg u/fpFbf lwtf] d"Nofª\sgstf{n]
s'g} :jfy{ gaflemg] u/L jf k"jf{u|x g/fvL :jtGq ?kdf, cGt/f{li6«o dfGotf / c;n cEof;x?
;d]tsf cfwf/df lwtf]sf] d"Nof+sg u/]sf] olsg ug'{kg]{ 5 .
-@_ s'g} Ohfhtkqk|fKt ;+:yfn] lwtf] lnnfdL ubf{ lwtf] d"NofÍgstf{n] d"NofÍg u/]sf] /sd
k'g/d"NofÍg ubf{ b'O{ ltxfO{ eGbf sd ePdf jf unt :yfg÷k|s[ltsf] lwtf]nfO{ ;xL xf] egL
d"NofÍg u/]df To:tf lwtf] d"NofÍgstf{nfO{ Ohfhtkqk|fKt ;+:yfsf] l;kmfl/;df s]Gb|n] sfnf]
;"rLdf ;dfj]z ug{' kg]{5 .
-#_ s'g} Ohfhtkqk|fKt ;+:yfn] lwtf] lnnfd ubf{ ;f] lwtf]sf] d"NofÍg /sdsf] b'O{ ltxfO{ eGbf sd /sd
dfq p7\g'df To:tf] d"NofÍgstf{sf] sfa' aflx/sf] cj:yf k/L lghsf] bf]if gb]lvPsf] eGg] ;DalGwt
Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltnfO{ nfu]df To:tf]] d"NofÍgstf{nfO{ sfnf];"rLdf g/fVg]
lg0f{o ug{ ;Sg]5 .
-$_ h'g shf{sf] lwtf] d"NofÍg ul/Psf] xf] ;f] shf{sf] C0fL sfnf];"rLaf6 x6]df To:tf] lwtf] d"NofÍg
ug]{ d"NofÍgstf{nfO{ klg ;DalGwt a}s jf ljQLo ;+:yfn] sfnf];"rLaf6 x6fpg' kg]{5 .
-%_ Ohfhtkqk|fKt ;+:yfn] s]Gb|af6 sfnf];"rLdf /x]÷g/x]sf] ;"rgf lnO{ lwtf] d"NofÍgstf{sf] ;"rL
sfod ug'{ kg]{5 .
*= n]vfk/LIfs ;DaGwL ljz]if Joj:yf
C0fLsf] Joj;fo tyf kl/of]hgfsf] n]vfk/LIf0f ug]{ n]vfk/LIfsn] jf;nft, gfkmf gf]S;fg lx;fj, gub k|jfx
ljj/0f tyf cGo ljQLo ljj/0fx? k|dfl0ft ug]{ qmddf em'7f ljQLo ljj/0f k|dfl0ft ug]{ n]vfk/LIfsnfO{
sfg'g adf]lhd sf/jfxL ug{ a}+s tyf ljQLo ;+:yfx?n] g]kfn rf6{8{ Psfp06]06 ;+:yfnfO{ l;kmfl/;
ug'{kg]{5 .
(= /fxbfgL hkmt ug{ l;kmfl/; ug]{
sfnf];"rLdf k/]sf JolQmx?sf] gofF /fxbfgL hf/L gug{ tyf eO{/x]sf] /fxbfgL hkmt ug{ Ohfhtkqk|fKt
;+:yfn] g]kfn /fi6« a}+s dfkm{t g]kfn ;/sf/nfO{ l;kmfl/; ug{ ;Sg]5 . /fxbfgL hkmt ePsf JolQmx?n]
a}+s tyf ljQLo ;+:yfx?df ;Dks{ /fvL ;+:yfnfO{ dfGo x'g] lsl;dn] cfkm"n] lnPsf] shf{ k'g/;+/rgf
jf k'g/tflnsLs/0f u/]df To:tf JolQmx?sf] hkmt ePsf] /fxbfgL lkmtf{ ug{ k'gM l;kmfl/; ug'{ kg]{5 .
!)= sfnf];"rL ;DaGwL Joj:yf
!= sfnf];"rLdf ;dfj]z x'g] cj:yfx?
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 100
Ohfhtkqk|fKt ;+:yfx?af6 bz nfv ?k}ofF jf ;f]eGbf a9Lsf] shf{÷;'ljwf lnPsf C0fLx? jf
JolQmnfO{ b]xfosf s'g} Ps jf ;a} cj:yfdf sfnf];"rLdf /fVg' kg]{5M–
-s_ shf{sf] ;fFjf jf ;fFjfsf] s'g} ls:tf jf Aofhsf] e'QmfgL ldlt Ps jif{ gf3]df -s'g} C0fLn] pkof]u
ul//x]sf] ljleGg shf{÷;'ljwfdWo] s'g} Pp6f dfq shf{sf] e'QmfgL ldlt gf3]df klg_,
t/, ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] cj:yf / cf}lrTo x]/L a9Ldf ltg
dlxgf;Dd yk ;do k|bfg ug{ ;Sg]5 .
-v_ shf{ tyf ;'ljwfsf] b'?kof]u u/]sf] k|dfl0ft ePdf,
o; k|of]hgsf] nflu æb'?kof]uÆ eGgfn] k|of]hg v'nfO{ lnPsf] shf{ /sd ;DalGwt k|of]hgdf
k|of]u gu/]sf], kl/of]hgf ;~rfngdf g/x]sf], lg/LIf0f tyf ;'kl/j]If0fsf] qmddf ;'kl/j]Ifs,
n]vfk/LIfsaf6 b'?kof]u ePsf] k|dfl0ft ePsf] cj:yfdf shf{ tyf ;'ljwfsf] b'?kof]u u/]sf]
dflgg] 5 .
-u_ ;'/If0fdf /fv]sf] ;fdfg÷;DklQ b'?kof]u u/]sf] k|dfl0ft ePdf,
-3_ C0fL a]kQf ePdf jf () lbg;Dd ;Dks{df gcfPdf,
-ª_ k|rlnt sfg'g adf]lhd C0fL 6f6 kN6]df,
-r_ Ohfhtkqk|fKt ;+:yfn] C0fL lj?4 cbfntdf d'2f bfo/ u/]sf] cj:yfdf,
-5_ C0f c;'nL Gofoflws/0fdf ph'/L lbPsf] cj:yfdf,
-h_ u}/sf]ifdf cfwfl/t ;'ljwf jf qm]l86 sf8{af6 l;h{gf ePsf] shf{ (Forced Loan) sf] xsdf shf{
zLif{sdf n]vf+sg ePsf] () lbg gf3]df .
@ sfnf];"rLdf ;dfj]z x'g] cGo cj:yfx?
-s_ gSsnL r]s, 8«fK6, ljb]zL d'b|f, qm]l86÷8]lj6 sf8{, laN; cflb sfuhft tyf pks/0f k|of]u u/L
/sd 7uL u/]df . To:t} ;f]xL 7uL ug]{ k|of; u/]sf] ljifodf cbfntaf6 s;'/bf/ 7xl/Pdf,
-v_ s'g} JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf ljQLo sf/f]af/ ;DaGwL ck/fwdf ;+nUg ePsf]
k|dfl0ft ePdf,
-u_ s'g} JolQm, kmd{, sDkgL jf ;+:yfn] Ohfhtkqk|fKt ;+:yf;Fu lnPsf] shf{ ;f] shf{sf] lnvtsf]
efvfleq r'Qmf gu/L a}+s tyf ljQLo ;+:yf ;DaGwL P]g @)&# sf] bkmf %& adf]lhd c;'nLsf]
sf/jfxL rnfpFbfsf] cj:yf,
-3_ Ohfhtkqk|fKt ;+:yfn] shf{ ckn]vg ug'{kbf{sf] cj:yfdf,
t/, Ohfhtkqk|fKt ;+:yfn] O=k|f= lgb]{zg g+= @÷)&& a'Fbf g+= !@ sf] pka'Fbf -#_ adf]lhd tof/
u/]sf] sfo{ljlwsf] Joj:yf cGtu{t x'g]u/L ?= %) xhf/ eGbf sdsf] shf{ ckn]vg ubf{ ;DalGwt
kIfnfO{ sfnf] ;"rLdf ;dfj]z gu/L shf{ ckn]vg ug{ ;Sg]5g\ .
-ª_ vftfdf df}Hbft ckof{Kt ePdf,
s'g} JolQm kmd{, sDkgL jf ;ul7t ;+:yfn] cfˆgf] vftfdf kof{Kt df}Hbft geO{ hlt;'s} /sdsf]
r]s hf/L u/]df jf r]s lng] JolQmn] r]sdf plNnlvt ljj/0f ;xL ePsf] olsg ug{ ;Sg]
cj:yfdf afx]s cGo s'g} sf/0fn] r]s lkmtf{ ePdf a'Fbf g+= !)=! df h'g;'s} s'/f n]lvPsf]
ePtfklg b]xfo jdf]hd x'g]5 M–
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 101
-!_
Psk6s e'QmfgL geOsg lkmtf{ ePsf] r]ssf] xsdf r]s wf/s JolQm, kmd{, sDkgL jf
;+:yfn] sDtLdf b'O{ sfo{lbgsf] ;do lbO{ ;DalGwt a}+s jf ljQLo ;+:yfdf k'gM r]s k]z
ug{ ;Sg]5 .
o; v08sf] k|of]hgsf] nflu a}+s tyf ljQLo ;+:yfn] vftfdf df}Hbft ckof{Kt /x]sf] sf/0f
s'g} r]ssf] e'QmfgL lbg g;s]df r]ssf] e'QmfgL kfpg'kg]{ kIfnfO{ :ki6 ?kdf vftfdf
df}Hbft ckof{Kt ePsf] pNn]v u/L lnlvt ?kdf ;';'lrt ug'{kg]{5 .
-@_ ;f] Dofb kZrft\ klg /sd e'QmfgL gePsf] v08df r]s wf/s JolQm, kmd{, sDkgL jf
;+ul7t ;+:yfn] r]ssf] /sd e'QmfgL ug'{kg]{ a}+s jf ljQLo ;+:yfdf lnlvt ?kdf hfgsf/L
lbg ;Sg]5 . t/, o:tf] lgj]bg r]s hf/L ePsf] ldltn] ^ dlxgf leq lbO;Sg' kg]{5 .
-#_ v08 -@_ adf]lhd lnlvt hfgsf/L k|fKt ePkl5 ;DalGwt a}+s jf ljQLo ;+:yfn] r]s
hf/L ug]{ To:tf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ r]ssf] /sd e'QmfgL ug{
;fj{hlgs ljbf afx]s ;ft lbgsf] ;"rgf lbg'kg]{5 / ;f] ldltleq klg /sd e'QmfgL x'g
g;s]df To:Tff] r]s lvRg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ pQm r]s hf/L ug]{ a}+s
jf ljQLo ;+:yfn] clgjfo{ ?kdf sfnf];"rLdf ;"rLs[t ug{ shf{ ;"rgf s]Gb|df n]vL k7fpg'
kg]{5 . ;f] cg';f/ gu/]df a}+s tyf ljQLo ;+:yfnfO{ o;} lgb]{zg adf]lhd sf/afxL x'g]5 .
-$_ s'g} JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfn] a}+s tyf ljQLo ;+:yfnfO{ To:tf] e'QmfgL gx'g]
r]s lbPdf ;d]t o; v08 adf]lhd sfnf];"rLdf /fVg'kg]{5 . ;f] cg';f/ gu/]df a}+s tyf
ljQLo ;+:yfnfO{ o;} lgb]{zg adf]lhd sf/afxL x'g]5 .
-%_ o; v08 adf]lhd sfnf];"rLdf /x]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfn] To:tf]
;"rLaf6 km's'jf geP;Dd cfˆgf] vftfdf /sd hDdf ug]{ afx]s cGo s'g}klg lsl;dsf]
a}+lsË sf/f]af/ ug{ kfpg] 5}g .
-r_ vftfjfnfn] cfk"mn] hf/L u/]sf] r]ssf] /sd e'QmfgL gx'Fb} vftf aGb u/]sf] sf/0faf6 s'g} r]ssf]
e'QmfgL x'g g;s]sf] hfgsf/L k|fKt x'gf;fy ;DalGwt a}+s jf ljQLo ;+:yfn] s'g} dfWodaf6
;DalGwt vftfjfnfnfO{ k|rlnt sfg'gL Joj:yf cg';f/ hfgsf/L u/fpg' kg]{5 . o;/L hfgsf/L
u/fPsf] cj:yfdf ;d]t pQm r]ssf] e'QmfgL x'g] Joj:yf gu/]sf] v08df To:tf] r]s hf/L ug]{
JolQm÷kmd{÷sDkgLnfO{ sfnf];"rLdf /fVg l;kmfl/; u/L k7fpg' kg]{5 .
-5_ g]kfn /fi6« a}+s P]g, @)%*, a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# tyf cGo gLltut Joj:yf
adf]lhd o; a}+sn] lbPsf] lgb]{zgsf] kfngf gu/L gub hl/jfgfsf] sf/jfxLdf k/]sf a}+s tyf
ljQLo ;+:yfsf ;~rfns, sfo{sf/L k|d'v tyf cGo sd{rf/Laf6 gub hl/jfgf e'QmfgL geP;Dd,
-h_ s'g} sf/0f r]s x/fPsf], rf]/L ePsf] jf cgflws[t ?kdf k|of]u u/]÷u/fPsf] h:tf
cf}lrTok"0f{ cfwf/df vftfjfnfn] r]s "Stop Payment" u/]sf] cj:yfdf afx]s cGo cj:yfdf
r]s hf/L ul/;s]kl5 "Stop Payment" u/]sf] eP tfklg To:tf] r]s e'QmfgL gePdf r]s
hf/L ug]{ JolQm÷kmd{÷sDkgL÷;+ul7t ;+:yfnfO{ v08 -ª_ adf]lhdsf] k|lqmof k'/f u/L
sfnf];"rLdf /fVg'kg]{5 .
-em_ r]sdf unt x:tfIf/ u/L r]s e'QmfgL gePdf
-!_ s'g} JolQm, kmd{, sDkgL jf ;+:yfn] hf/L u/]sf] r]ssf] x:tfIf/ gldn]sf] v08df a}+sn] ;f]
r]s wf/snfO{ r]ssf] x:tfIf/ gldn]sf] Joxf]/f lnlvt ?kdf hfgsf/L u/fpg' kg]{ 5 .
-@_ r]s wf/sn] r]ssf] x:tfIf/ gldn]sf] Joxf]/f r]s hf/L ug]{ JolQm kmd{, sDkgL jf
;+:yfnfO{ a}+s÷ljQLo ;+:yf dfkm{t hfgsf/L u/fpg' kg]{ 5 . r]s hf/L ug]{ JolQm kmd{,
sDkgL jf ;+:yfn] r]sdf ;xL x:tfIf/ gu/]df jf r]s kl/jt{g gu/]df wf/sn] klxnf]
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 102
k6s r]s k]z u/]sf] @ sfo{lbg kZrft r]ssf] /sd e'QmfgL ug'{kg]{ a}+s jf ljQLo ;+:yfdf
lnlvt ?kdf hfgsf/L lbg ;Sg]5 .
-#_ v08 -@_ adf]lhd lnlvt hfgsf/L k|fKt ePkl5 ;DalGwt a}+s jf ljQLo ;+:yfn] r]s
hf/L ug]{ To:tf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ r]ssf] /sd e'QmfgL ug{
;fj{hlgs ljbf afx]s ;ft lbgsf] ;"rgf lbg'kg]{5 / ;f] ldltleq klg /sd e'QmfgL x'g
g;s]df -r]s x/fPsf], rf]/L ePsf] jf cgflws[t ?kdf r]s hf/L ePsf] lnlvt lgj]bg
k|fKt ePsf] cj:yfdf afx]s_ To:Tff] r]s lvRg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{
pQm r]s hf/L ug]{ a}+s jf ljQLo ;+:yfn] clgjfo{ ?kdf sfnf];"rLdf ;"rLs[t ug{ shf{
;"rgf s]Gb|df n]vL k7fpg' kg]{5 . ;f] cg';f/ gu/]df a}+s tyf ljQLo ;+:yfnfO{ o;}
lgb]{zg adf]lhd sf/afxL x'g]5 .
-`_ v08 -ª_ b]lv v08 -em_ ;Ddsf] Joj:yf g]kfnL a}+s tyf ljQLo ;+:yfdf vftf eO{ r]s hf/L
u/]sf ljb]zL gful/s tyf ljb]zL ;+:yf ;d]tnfO{ nfu' x'g]5 .
# sfnf];"rLdf ;dfj]z x'g] kIfx?
s'g} jf ;a} cj:yf k/L sfnf];"rLdf ;dfj]z x'g] b]xfo adf]lhdsf C0fL÷JolQm, kmd{, sDkgL jf ;+ul7t
;+:yf / ;DalGwt cGo kIfx?nfO{ ;d]t sfnf];"rLdf ;dfj]z ug'{ kg]{5 .
t/ s'g} C0fL÷JolQm sfnf];"rLdf k/]df To:tf C0fL÷JolQmsf] Psf3/ kl/jf/sf ;b:ox?nfO{
sfnf];"rLdf /fVg' kg]{5}g .
-s_ shf{÷;'ljwf pkof]u ug]{ jf vftfdf kof{Kt df}Hbft geO{ r]s hf/L ug]{ JolQm, kmd{, sDkgL jf
;+ul7t ;+:yf .
-v_ k|f]k|fO6/;Lk kmd{sf k|f]k|fO6/ .
-u_ ;fe]mbf/L kmd{sf ;fe]mbf/x? .
-3_ shf{÷;'ljwfsf] nflu hdfgt lbg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf .
t/, hdfgtbftfnfO{ sfnf];"rLdf ;dfj]z ug'{k"j{ lghn] hdfgL lbPsf] /sd r'Qmf ug{
Ohfhtkqk|fKt ;+:yfn] k}lt; lbgsf] lnlvt ;"rgf lbg' kg]{5 . lnlvt ;"rgfsf] kq ;DalGwt
JolQmsf] 7]ufgfdf gk'u]df ;f] ;"rgf klqsfdf ;fj{hlgs ug'{ kg]{5 .
-ª_ sDkgL÷;+ul7t ;+:yfsf ;~rfnsx? .
-r_ k|fOe]6 jf klAns sDkgLsf,
!_ ;~rfnsx/m,
@_ kGw| k|ltzt jf ;f] eGbf a9L ;]o/ :jfldTj ePsf ;]o/wgLx?,
t/, k|fOe]6 jf klAns sDkgLsf] !% k|ltzteGbf sd ;]o/ lng] pQm k|fOe]6 jf klAns
sDkgLsf ;]o/wgLx?sf]] s'g} klg lsl;dsf] ljQLo :jfy{ ePdf a}+s tyf ljQLo ;+:yfx?n]
To:tf ;]o/wgLx?nfO{ ;d]t sfnf];"rLdf ;dfj]z ug{ s'g} afwf k'u]sf] dflgg] 5}g .
#_ ;~rfns dgf]gog ug]{ clwsf/ kfPsf] JolQm, kmd{, sDkgL, ;+ul7t ;+:yfx? .
t/, o; a}+saf6 Ohfhtkqk|fKt ;+:yfn] k|jfx u/]sf] shf{ jfkt kbLo x}l;otn] ;f]xL
shf{sf] ;'/Iffsf] nflu C0fL ;+:yfsf] ;~rfns ;ldltdf ;~rfnssf] x}l;otdf k|ltlglwTj
ug]{ Ohfhtkqk|fKt ;+:yfsf] k|ltlglw ÷ sd{rf/LnfO{ sfnf];"rLdf ;dfj]z ug'{kg]{ 5}g .
-5_ sfnf];"rLdf k/]sf] s'g} JolQm jf ;+:yfsf] cGo s'g} kmd{÷sDkgL÷;+ul7t ;+:yfdf JolQmut jf
;+:yfut ?kdf kGw| k|ltzt jf ;f]eGbf a9L ;]o/ :jfldTj ePdf To:tf] kmd{÷sDkgL÷ ;+ul7t
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 103
;+:yfsf] ;~rfns tyf sfo{sf/L k|d'v .
t/, Ps} ;d"x cGtu{tsf JolQm, kmd{, sDkgLsf] xsdf !% k|ltzteGbf sd ;]o/ wf/0f u/]sf]
ePtfklg s'n ;]o/ nufgLdf !% k|ltzt gf3]sf] cj:yfdf To:tf ;d"x cGtu{tsf JolQm, kmd{,
sDkgLnfO{ sfn]f;"rLdf ;"rLs[t ug{ afwf k'u]sf] dflgg] 5}g .
-h_ sfnf];"rLdf k/]sf] s'g} JolQm jf ;+:yfsf] k|ltlglw cGo s'g} u}/ ;/sf/L kmd{÷sDkgL÷ ;+ul7t
;+:yfdf ;~rfns ePdf To:tf] kmd{÷sDkgL÷;+ul7t ;+:yf .
t/, b]xfosf] ;a} cj:yf k'/f ePdf sfnf] ;"rLdf k/]sf] JolQm jf ;+:yfsf] k|ltlglw ;~rfns
/x]sf] u}/ ;/sf/L kmd{÷sDkgL÷;+ul7t ;+:yfnfO{ sfnf];"rLdf ;dfj]z ug'{ kg]{5}g M–
-!_ sfnf];"rLdf k/]sf] JolQm jf ;+:yfsf] k|ltlglw ;~rfns /x]sf] u}/ ;/sf/L kmd{÷sDkgL÷
;+ul7t ;+:yfdf To:tf] ;~rfnssf] ;]o/ !% k|ltzt eGbf sd x'g' kg]{ .
-@_ sfnf];"rLdf k/]sf] JolQm jf ;+:yfsf] k|ltlglw ;~rfns /x]sf] u}/ ;/sf/L kmd{÷sDkgL
÷;+ul7t ;+:yfn] Ohfhtkqk|fKt ;+:yfnfO{ a'emfpg' kg]{ ;fFjf /÷jf Aofh jfktsf] /sd
tf]lsPsf] ;do jf ;f] eGbf cufj} lgoldt ?kdf r'Qmf ul//x]sf] x'g' kg]{,
-#_ sfnf];"rLdf k/]sf] JolQm jf ;+:yfsf] k|ltlglw ;~rfns /x]sf] JolQmn] ;~rfns kbaf6
/flhgfdf u/]df jf To:tf] JolQm ;~rfns kbaf6 d'Qm ePdf .
-em_ o; a}+sn] hf/L u/]sf] lgb]{zg cg';f/ cfk;L ;DaGw eO{ Ps} ;d"xdf k/]sf JolQm, kmd{, sDkgL
jf ;+ul7t ;+:yf .
-`_ u|fxsnfO{ Uof/]G6L lbg] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf .
t/, Uof/]06L / cf+lzs Uof/]G6L (Partial Guarantee) sf] xsdf eg] ;f] Uof/]G6Lsf] /sd r'Qmf
u/]df C0fLsf] cGo jSof}tfsf] nflu of] Joj:yf nfu" x'g] 5}g .
-6_ C0fLsf] d[To' ePdf lghsf] ;DklQ :jLsf/ ug]{ JolQmx?nfO{ ;f] sf] bfloTj axg u/fP/ pQm
bfloTj axg u/]sf JolQmx?nfO{ Ohfhtkqk|fKt ;+:yfn] dgfl;j dflkmssf] ;do k|bfg ug{
;Sg]5 . bfloTj jxg ug{ gdfg]df jf pQm Dofbleqdf klg shf{ r'Qmf jf lgoldt gu/]df To:tf]
JolQmx?nfO{ klg sfnf];"rLdf ;dfj]z ug'{ kg]{5 .
-7_ s'g} C0f @ jif{eGbf a9L cjlwn] efvf gf3]sf] cj:yfdf ;d]t C0fLnfO{ sfnf];"rLdf ;dfj]z
gul/Psf] eP ;f] sf] :kli6s/0f k|To]s cfly{s jif{ ;dfKt ePsf] Ps dlxgfleq o; a}+ssf]
;DalGwt ;'kl/j]If0f ljefu ;dIf k]z ug'{ kg]{5 .
$ sfnf];"rLdf ;dfj]z gx'g] cj:yfx?
C0fLsf] sfa'eGbf aflx/sf] b]xfodf plNnlvt s'g} c;fdfGo kl/l:yltsf] sf/0faf6 pTkGg ;d:ofn] ubf{
;dodf ;fFjf /÷jf Aofh r'Qmf ug{ g;s]sf] Joxf]/f C0fLn] cg'/f]w u/]df / To:tf] Joxf]/f dgfl;j
b]lvPdf ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] To:tf u|fxsnfO{ sfnf];"rLdf ;dfj]z
gug]{ lg0f{o ug{ ;Sg]5 M–
-s_ af9L, klx/f], e"sDk h:tf k|fs[lts÷b}jL k|sf]k k/]df .
-v_ sfnf];"rLdf ;dfj]z x'g' cufj} ?U0f pBf]u k'g?Tyfg ;ldltsf] l;kmfl/;df k'g/shf{ k|bfg
ul/Psf C0fLnfO{ k'g/shf{sf] ;'ljwf pkof]u ug{ kfpg] cjlw;Dd .
-u_ g]kfn ;/sf/n] u|fxssf] hfoh]yf tyf Joj;fo ;~rfngdf /x]sf] :yfg clwu|x0f u/]df .
t/, To:tf] lg0f{o ubf{ cfwf/x? :ki6 ?kdf v'nfpg' kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 104
% sfnf];"rLaf6 gfd x6\g ;Sg] Joj:yf
b]xfosf cj:yfdf sfnf];"rLdf /x]sf u|fxssf] gfd To:tf] ;"rLaf6 x6fpgsf nflu ;DalGwt
Ohfhtkqk|fKt ;+:yfn] tLg lbgleq s]Gb|nfO{ l;kmfl/; u/L k7fpg' kg]{5 . o;/L k|fKt gfdgfd];L
s]Gb|n] # sfo{ lbgleq cBfjlws ul/;Sg' kg]{5 .
!= efvf gf3]sf] shf{sf] ;fFjf Aofh r'Qmf u/]df jf cfˆgf] vftfdf kof{Kt df}Hbft geO{ r]s hf/L
u/]sf] JolQm sfnf];"rLdf ;dfj]z ePsf]df ;f] JolQmn] pQm r]ssf] /sd r]s hf/L u/]sf]
JolQmnfO{ e'Qmfg u/]df,
@= ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] pko'Qm 7x¥ofO{ shf{sf] efvf yk u/]df jf
o; a}+ssf] lgb]{zgsf] cwLgdf /xL shf{ k'g/tflnsLs/0f jf k'g/;+/rgf u/]df,
#= shf{ jf ;'ljwfsf] bfloTjsf] ;Ldf ls6fg u/L PseGbf a9L C0fL ;lDdlnt x'g] C0fsf] xsdf s'g}
C0fLaf6 p;sf] efusf] ;fFjf Aofh r'Qmf u/]sf] egL efvf yk u/]df jf o; a}+ssf] lgb]{zgsf]
cwLgdf /xL shf{ k'g/;+/rgf jf k'g/tflnsLs/0f u/]sf] egL ;DalGwt a}+s tyf ljQLo
;+:yfaf6 n]vL cfPdf To:tf C0fLsf] gfd sfnf] ;"rLaf6 x6fpg' kg]{5 . t/, ;~rfns jf
sfo{sf/L kbflwsf/L eO{ sfdsfh ug]{ JolQmsf] ;DaGwdf of] Joj:yf nfu" x'g] 5}g .
$= shf{sf] bfloTj cGo JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfn] :jLsf/ ug]{ ;DaGwdf ;DalGwt
Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltaf6 :jLs[lt ePdf o;/L sfnf];"rLaf6 x6fpFbf bfloTj
:jLsf/ ug]{ JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ a9Ldf Ps jif{sf] Dofb lbg] / pQm
Dofbleq shf{÷;'ljwf r'Qmf jf lgoldt gu/]df pQm gofF JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf
;d]tnfO{ sfnf];"rLdf ;dfj]z ug'{ kg]{5 .
%= C0fLx?n] lnPsf] C0fdWo] cfˆgf] bfloTj olsg u/L C0f÷;'ljwf lnPsf] cj:yfdf pQm /sd
e'QmfgL u/]sf] egL a}+s tyf ljQLo ;+:yfx?af6 n]vL cfPdf shf{ ;"rgf s]Gb|n] sfnf];"rLaf6
x6fpg' kg]{5 . t/, ;f] Joj:yf ;~rfns tyf sfo{sf/L kbflwsf/Lx?sf] xsdf nfu" x'g] 5}g .
tyflk ;~rfns tyf sfo{sf/L kbflwsf/Lx?sf] xsdf C0f c;'nL GofofwLs/0f tyf cGo
;DalGwt Goflos lgsfosf] cfb]z cg';f/ cfˆgf] bfloTj cg'?k x'g cfpg] c+z j/fj/sf] /sd
e'QmfgL u/]sf] egL a}+s tyf ljQLo ;+:yfx?af6 n]lvcfPdf lghnfO{ shf{ ;"rgf s]Gb|n]
sfnf];"rLaf6 x6fpg s'g} afwf k'¥ofPsf] dflgg] 5}g .
^= a}+s tyf ljQLo ;+:yfx?n] kl/l:yltjz C0f gltg]{ C0fLx?nfO{ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf
;dfj]z u/]sf] ePtfklg olb s]xL ;do k|bfg u/]df C0fLn] k|of; u/L 5f]6f] cjlwdf C0f r'Qmf
u5{ eGg] a}+s tyf ljQLo ;+:yfnfO{ nfu]df ^ dlxgfsf] nflu sfnf];"rLaf6 x6fpg] Joj:yf ug{
;Sg]5 . t/, ^ dlxgfleq C0f r'Qmf gu/]df clgjfo{ ?kdf sfnf];"rLdf ;dfj]z ug{ s]Gb|nfO{
l;kmfl/; ug{' kg]{5 .
!!= ;x–ljQLos/0f shf{sf] ;DaGwdf
!_ ;x–ljQLos/0f cGtu{t k|jfx x'g] shf{sf] ;DaGwdf o; lgb]{zgsf] cwLgdf /xL cu'jf a}+s tyf
ljQLo ;+:yf (Lead Bank) n] ;xljQLos/0fsf] a}7sdf (Consortium Meeting) shf{÷nufgL
cg'kftsf] cfwf/df ax'dtsf] lg0fo{af6 ;DalGwt C0fLnfO{ sfnf];"rLdf ;dfj]z ug{÷x6fpg
s]Gb|nfO{ l;kmfl/; ug'{ kg]{5 . o;/L cu'jf a}+s tyf ljQLo ;+:yf (Lead Bank) sf] l;kmfl/; k|fKt
ePkl5 s]Gb|n] ;DalGwt C0fLnfO{ sfnf];"rLdf ;dfj]z ug'{÷x6fpg' kg]{5 .
@_ olb s'g} cu'jf a}+s tyf ljQLo ;+:yf (Lead Bank) n] o; lgb]{zg cg';f/ s]Gb|nfO{ l;kmfl/; gu/L
;xefuL a}+s tyf ljQLo ;+:yfn] C0fLnfO{ sfnf];"rLdf ;dfj]z u/]sf] /x]5 eg] s]Gb|n] ;xefuL a}s
tyf ljQLo ;+:yfsf] l;kmfl/; k|fKt ePkl5 dfq ;DalGwt C0fLnfO{ sfnf];"rLjf6 x6fpg' kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 105
!@=
!#=
!$
!%=
!^=
!&=
o:tf] cj:yfdf cu'jf a}+sn] cfk"mn] k'/f ug'{ kg]{ bfloTj lgjf{x gu/]sf] 7x/L g]kfn /fi6« a}+s P]g,
@)%* sf] bkmf !)) adf]lhd sf/jfxL ul/g] 5 .
#_ s'g} u|fxsn] ;x–ljQLos/0f shf{ ;'ljwf cGtu{t / Ohfhtkqk|fKt ;+:yf;Fu 5'6\6} bf]xf]/f] shf{
tyf ;'ljwfsf] pkof]u u/L sfnf];"rLdf ;dfj]z ePsf] /x]5 eg] ;x–ljQLos/0f ;d"xsf] a}7sn]
sfnf];"rLjf6 x6fpg] l;kml/; u/]tfklg afFsL v/fj shf{÷;'ljwfsf] /sd e'QmfgL gu/];Dd
sfnf];"rLdf sfod} /xg] 5 .
sfnf];"rLdf ;dfj]z ug'{k"j{ ;"rgf lbg' kg]{
s'g} klg C0fL jf C0f;Fu ;DalGwt cGo ;a} kIfnfO{ sfnf];"rLdf ;dfa]z ug'{k"j{ ;DalGwt Ohfhtkqk|fKt
;+:yfn] sfnf];"rLdf ;dfj]z ug'{kg]{ sf/0f;lxt sDtLdf kl}t; lbg cufj} ;"rgf lbO{ ;f] sf] clen]v /fVg'
kg]{5 . pQm ;"rgf k|bfg ubf{ tf]lsPsf] Dofbleq C0fLn] shf{ r'Qmf jf lgoldt gu/]df sfnf];"rLdf
;dfj]z ul/g] Joxf]/f pNn]v ePsf] x'g' kg]{5 . o:tf] ;"rgf ;DalGwt JolQm jf lghsf] kl/jf/sf ;b:o
jf lghsf] sf/f]af/;Fu ;DalGwt ;+:yfdf a'emfPdf jf /fli6«o :t/sf] klqsfdf k|sflzt u/]df ;"rgf
k|fKt ePsf] dflgg] 5 .
a}+s jf ljQLo ;+:yfn] C0f gltg]{ C0fLnfO{ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf ;dfj]z u/]sf]df C0fLn]
shf{ e'QmfgL u/L sfnf];"rLaf6 x6fO;s]kl5 ljutsf] sfnf];"rL ;DaGwL clen]vdf gfd /x]s} sf/0fn]
gofF shf{ k|jfxdf aGb]h nufpg kfO{g] 5}g . shf{ ;"rgf s]Gb|sf] sfnf];"rLaf6 xl6;s]sf] cj:yfdf
sfnf];"rL ;DaGwL clen]vdf gfd /x]s} sf/0f gofF shf{ k|jfxdf aGb]h nufpg] Joj:Yff a}+s jf ljQLo
;+:yfsf] shf{ gLltdf /x]sf] eP ;f] Joj:yfnfO{ o;} adf]lhd x'g] u/L ;+zf]wg ug'{kg]{5 +.
C0fL tyf hdfgtstf{nfO{ lnvt u/fpg' kg]{
s'g} klg C0fLnfO{ shf{÷;'ljwf k|bfg ubf{ o; lgb]{zg adf]lhdsf] cj:yf k/L s]Gb|sf] sfnf];"rLdf gfd
;dfj]z u/]df d]/f] dGh'/L 5 egL ;DalGwt Ohfhtkqk|fKt ;+:yfn] ;DalGwt C0fL tyf hdfgLstf{nfO{
lnvt u/fpg' kg]{5 .
t/, of] Joj:yfn] To:tf] lnvt lagf klg C0fL tyf hdfgLstf{sf] gfd sfnf];"rLdf ;dfj]z ug{ afwf
k'u]sf] dflgg] 5}g .
s]Gb|n] ;'rgf tyf ljj/0fx? dfu ug{ ;Sg]
g]kfn /fi6« a}+s P]g, @)%* sf] bkmf **, g]kfn /fi6« a}+s shf{ ;'rgf ljlgodfjnL, @)%( / o;
lgb]{zgsf] p2]Zo sfof{Gjog ug]{ l;nl;nfdf o; lgb]{zgn] tf]s] afx]ssf cGo ;'rgf / ljj/0fx?
s]Gb|n] Ohfhtkqk|fKt ;+:yf;Fu dfu ug{ ;Sg]5 . o;/L dfu u/]sf] ;'rgf / ljj/0fx? pknAw u/fpg'
;DalGwt Ohfhtkqk|fKt ;+:yfsf] st{Jo x'g]5 . Ohfhtkqk|fKt ;+:yfn] lgoldt?kdf s]Gb|df
cWofjlws ;"rgf gk7fPdf s]Gb|n] ;"rgf pknJw u/fpg afWo x'g] 5}g .
s]Gb|n] lg/LIf0f ug{ ;Sg]
Ohfhtkqk|fKt ;+:yfn] s]Gb|df lbg' kg]{ C0fLx?sf] ljj/0f ;dod} pknAw u/fP gu/fPsf], shf{ k|jfx
ug'{ cl3 shf{ ;"rgf lnP glnPsf] tyf pknAw u/fPsf ljj/0fx? cBfjlws eP gePsf] ;DaGwdf
s]Gb|n] Ohfhtkqk|fKt ;+:yfsf] cg'udg tyf lg/LIf0f ug{ ;Sg]5 / ;f]sf] k|ltj]bg o; a}+ssf] a}+s tyf
ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]5 . s]Gb|n] o:tf]
lg/LIf0f÷;'kl/j]If0f cfˆgf sd{rf/L v6fO{ :ynut tyf u}/ :ynut ?kdf ug{ ;Sg]5 .
sfnf];"rLdf ;dflji6 C0fLx?sf] ljj/0f ;fj{hlgs ug'{ kg]{
o; lgb]{zg adf]lhd k|To]s c;f/ / k'; d;fGt;Dddf sfnf];"rLdf ;dfj]z eO{ Ps s/f]8 ?k}ofFeGbf
a9L /sd ltg{ afFsL /x]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfsf] gfdfjnL cBfjlws u/L s]Gb|n]
/fli6«o b}lgs klqsfdf qmdzM ;fpg / df3d;fGtleq ;j{;fwf/0fsf] hfgsf/Lsf] nflu k|sflzt ug'{
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 106
kg]{5 . ;f]] hfgsf/L o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu tyf ;DalGwt ;'kl/j]If0f ljefu,
sDkgL /lhi6«f/sf] sfof{no / lwtf]kq jf]8{nfO{ ;d]t pknAw u/fpg' kg]{5 . cGo JolQmx?sf]
gfdfjnLsf] xsdf shf{ ;"rgf s]Gb|n] ;j{;fwf/0fnfO{ cfjZos k/L dfu u/]df z'Ns lnO{ jf glnO{
To:tf] ;"rgf pknAw u/fpg' kg]{5 . ;fy}, sfnf];"rLdf ;dflji6 JolQmx?sf] cBfjlws ;"rgf s]Gb|n]
clgjfo{ ?kdf cfˆgf] j]j ;fO6df /fVg' kg]{5 . ;fy}, s]Gb|n] k|sfzg ug]{ sfnf];"rLdf /x]sf C0fLx?sf]
;"rLdf JolQmsf] xsdf gful/stf gDa/ / sDkgL÷kmd{x?sf] xsdf :yfoL n]vf gDa/ -PAN ) ;d]t
k|sfzg ug'{kg]{5 .
!*= cGo Joj:yfx?
!_ uf]klgotf sfod ug'{ kg]{
Ohfhtkqk|fKt ;+:yf / s]Gb|aLr cfbfg k|bfg x'g] ;"rgf tyf cGo ljj/0f ;+j]bgzLn ePsf]n]
To:tf ;"rgf tyf ljj/0f cfbfg k|bfg ubf{ jf clen]v /fVbf k"0f{ uf]kgLotf sfod /fVg' kg]{5
@_ JolQmut tyf ;+:yfut hdfgLdf k|jflxt shf{sf] ;DaGwdf
Ohfhtkqk|fKt ;+:yfx?af6 s'g} klg lsl;dsf] JolQmut tyf ;+:yfut hdfgLdf k|bfg ePsf]
shf{ tyf ;'ljwfx? lgwf{l/t ;dodf r'Qmf gu/]df hdfgL lbg] JolQm tyf ;+:yfx?nfO{ ;d]t o;
lgb]{zgsf] cwLgdf /xL sfnf];"rLdf ;dfj]z ug{' kg]{5 . To:tf hdfgLstf{x?n] u/]sf] hdfgL
/sdsf] ;Ldf;Ddsf] /sd r'Qmf ePsf] ;DalGwt Ohfhtkqk|fKt ;+:yfaf6 hfgsf/L k|fKt x'g
cfPdf hdfgLstf{sf] gfd sfnf];"rLaf6 x6fpg' kg]{5 .
#_ ;]o/wgLsf] gfd kl/jt{g eO{ cfPdf
sfnf];"rLdf ;dfj]z ePsf ;]o/wgLx?n] cfˆgf] ;]o/ cGo JolQmx?nfO{ x:tfGt/0f u/L lghsf]
bfloTj gofF ;]o/wgLn] :jLsf/ u/]sf] cj:yfdf ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns
;ldltnfO{ pQm ljifo :jLsf/ u/L l;kmfl/; eO{ cfPdf klxn]sf ;]o/wgLnfO{ sfnf];"rLaf6
x6fpg' kg]{5 .
Ohfhtkqk|fKt ;+:yfaf6 C0f lnPsf s'g} k|fOe]6 lnld6]8 jf ;j{;fwf/0fdf ;]o/ hf/L u/L
g;s]sf klAns lnld6]8 sDkgLsf kGw| k|ltzteGbf a9L ;]o/ lng] ;]o/wgLn] To:tf] sDkgLsf]
cfˆgf] :jfldTjdf /x]sf] ;]o/ laqmL jf gfd;f/L ug'{k"j{ C0f k|bfg ug]{ ;DalGwt Ohfhtkqk|fKt
;+:yfsf] :jLs[lt lng' kg]{5 . o; k|of]hgsf] nflu ;DalGwt Ohfhtkqk|fKt ;+:yfsf] :jLs[lt
glnO{ To:tf] C0fL sDkgLsf] ;]o/ laqmL jf gfd;f/L ug{ gkfpg] u/L C0f k|bfg ug]{
Ohfhtkqk|fKt ;+:yfn] clgjfo{ ?kdf sfuh u/fpg' kg]{5 . o;/L :jLs[lt glnO{ C0fL sDkgLsf]
;]o/wgLsf] ;]o/ gfd;f/L jf laqmL u/]df ;fljssf ;]o/wgLnfO{ sfnf];"rLdf /fVg' kg]{5 .
$_ ;/sf/L tyf cw{–;/sf/L lgsfoaf6 dgf]lgt ;~rfnsx?sf] ;DaGwdf
o; lgb]{zgdf cGoq h'g;'s} s'/f n]lvPsf] ePtf klg o; a}+s, g]kfn ;/sf/ jf g]kfn ;/sf/sf]
k"0f{ jf clwsf+z :jfldTjdf /x]sf] ;+:yfaf6 dgf]lgt s'g} klg JolQm s'g} klg C0fL ;+:yfsf]
;~rfns eO{ To:tf] ;+:yf sfnf];"rLdf k/]df To;/L dgf]lgt ;~rfnsx? sfnf];"rLdf ;dfj]z
x'g] 5}gg\ .
%_ Psf3/ kl/jf/sf] ;DaGwdf
o; lgb]{zgsf] k|of]hgsf nflu Psf3/ kl/jf/ eGgfn] ;DalGwt JolQmsf] klt jf kTgL, 5f]/f,
a'xf/L, 5f]/L, wd{k'q, wd{k'qL, afa', cfdf, ;f}t]gL cfdf / cfkm"n] kfng kf]if0f ug'{ kg]{ bfh', efph',
efO a'xf/L / lbbL alxgL ;Demg' kg]{5 .
t/, ;f] zAbn] c+za08f u/L dfgf] 5'l§O{ cf–cfˆgf] k]zf Joj;fo u/L a;]sf] kl/jf/sf] ;b:onfO{
hgfpg] 5}g .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 107
^_
&_
*_
shf{ ;"rgf OsfO{
Ohfhtkqk|fKt ;+:yfx?n] s]Gb|Lo ?kdf shf{ ;"rgf OsfO{ u7g u/L s]Gb| tyf cGo lgsfodf
k7fpg' kg]{ shf{;"rgf ;DaGwL ;Dk"0f{ sfo{x? ;f] OsfO{af6 dfq ug'{÷u/fpg' kg]{5 . s]Gb|;Fu
ul/g] ;Dk"0f{ sfo{sf] nflu OsfO{sf hgzlQmnfO{ tf]Sg' kg]{5 / ;f]sf] hfgsf/L ;DalGwt
Ohfhtkqk|fKt ;+:yfn] s]Gb|nfO{ pknAw u/fpg' kg]{5 . ;fy}, tf]lsPsf] OsfO{n] Ohfhtkqk|fKt
;+:yf / s]Gb|aLr x'g] kqfrf/ P+j On]S6«f]lgs tYofÍsf] clen]v cBfjlws u/L /fVg' kg]{5 .
e"nj; sfnf];"rLdf ;dfj]z ePsfx?sf] ;DaGwdf
sfnf];"rLdf ;dfj]z gx'g' kg]{ s'g} JolQm, kmd{, sDkgL jf ;+ul7t ;+:yf e"nj; sfnf];"rLdf
;dfj]z ul/Psf] /x]5 eg] o; ;DaGwdf ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltaf6
l;kmfl/; eO{ cfPdf clanDa To:tf] JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ clen]v g} g/xg]
u/L sfnf];"rLaf6 x6fpg' kg]{5 . o;/L sfnf];"rLdf ;dfj]z eO{ x6]sf JolQm, kmd{, sDkgL jf
;+ul7t ;+:yfnfO{ sfnf];"rLdf ;dfj]z ePsf] dflgg] 5}g .
s]Gb|sf] ;b:otf
Ohfhtkqk|fKt ;+:yfx?n] shf{ ;"rgfsf] cfbfg k|bfg ug]{ / ;dodf shf{sf] ;fFjf÷Aofh gltg]{
C0fLnfO{ sfnf];"rLdf ;dfj]z ug]{ k|of]hgsf nflu clgjfo{ ?kdf s]Gb|sf] ;b:otf lng' kg]{5 .
(_ 5'6
o; lgb]{zgdf cGoq h'g;'s} s'/f n]lvPsf] eP tfklg g]kfn ;/sf/ jf g]kfn ;/sf/sf] k"0f{ jf
clwsf+z :jfldTj ePsf ;/sf/L ;+:yfgx?, o; a}+saf6 lgIf]k / shf{sf] sf/f]af/ ug{
Ohfhtkqk|fKt ;+:yfx?, j}b]lzs nufgL cGtu{t cfpg] ;fem]bf/ nufgLstf{, ljb]zL lgof]u,
bft[;+:yf / ljsf; ;fem]bf/x?, låkIfLo jf jx'kIfLo ;DaGw ePsf cGt/f{li6«o ;+3 ;+:yfx?nfO{
sfnf];"rLdf ;dfj]z ul/g] 5}g .
!)_ sfnf];"rL ljj/0f cBfjlws ug]{
o; lgb]{zg adf]lhd s]Gb|n] / ;DalGwt a}+s tyf ljQLo ;+:yfn] tof/ ug]{ sfnf];"rL cBfjlws
u/L /fVg' kg]{5 .
!!_ s]Gb|sf] sfnf];"rLdf ;"rLs[t Ohfhtkqk|fKt ;+:yfsf ;]o/wgLx?n] k|fKt ug{ ;Sg] xsk|b ;]o/
tyf cu|flwsf/ ;]o/, C0fkq / nfef+zsf ;DaGwdf b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 .
-s_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf ;+:yfks ;]o/wgLx?dWo] s]Gb|sf] sfnf];"rLdf
;"rLs[t eO{/x]sf ;+:yfks ;]o/wgLn] cfkm" ;+:yfks /x]sf] a}+s÷ljQLo ;+:yfsf] xsk|b
;]o/ tyf cu|flwsf/ ;]o/ / C0fkq vl/b ug{ kfpg] 5}gg\ . t/, s]Gb|sf] sfnf];"rLaf6
x6]sf] k|df0f ;lxt ;DalGwt a}+s÷ljQLo ;+:yfsf ;+:yfks ;]o/wgLn] cfkm" ;+:yfks /x]sf]
a}+s÷ljQLo ;+:yfsf] xsk|b ;]o/ tyf cu|flwsf/ ;]o/ / C0fkq bfjL ug{ cfPdf k|rlnt
sfg'g cg';f/ cGo JolQm÷;+:yfnfO{ a]rljvg÷afF8kmfF8÷hkmt ul/;lsPsf] cj:yf /x]g5
eg] ;fljss} ;+:yfks ;]o/wgLn] k|fKt ug{ ;Sg]5g\ .
-v s]Gb|sf] sfnf];"rLdf ;"rLs[t C0fLsf] a}+s tyf ljQLo ;+:yfsf] ;+:yfks nufotsf cGo
;]o/wgLsf x}l;otn] kfpg] nfef+z /sd cGo a}+s tyf ljQLo ;+:yfn] shf{ aSof}tfsf]
k|df0f ;lxt e'StfgL dfu u/]df To:tf JolQm;Fu c;'n ug'{kg]{ /sd lghn] kfpg] nfef+z
/f]Ssf u/L ;DalGwt ;+:yfn] pknAw u/fpg' kg]{5 . o:tf] Joj:yf cfˆg} a}+s tyf ljQLo
;+:yfsf] shf{ r'Qmf ug]{ k|of]hgsf nflu ;d]t nfu" x'g]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 108
!@_ sfnf];"rLdf /x]sf ;+:yfks ;]o/wgLn] xsk|b ;]o/df ;xefuL x'g / nfef+z lng gkfpg]M
-s_ sfnf];"rLdf ;dfj]z ;+:yfks ;]o/wgLn] o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo
;+:yfaf6 lgisfzg x'g] s'g} klg lsl;dsf] xsk|b ;]o/df ;xefuL x'g kfpg] 5}g .
-v_ sfnf];"rLdf ;dfj]z ;+:yfks ;]o/wgLn] k|fKt ug]{ s'g} klg lsl;dsf] nfef+z C0f ltg]{
k|of]hg afx]s cGo lsl;dn] e'QmfgL lng÷lbg kfOg] 5}g .
-u_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] sfnf];"rLdf ;"rLs[t cfˆgf] ;+:yfsf] ;+:yfks
;]o/wgLx?sf] ljj/0f cBfjlws u/L /fVg' kg]{5 .
!#_ o; a}+snfO{ hfgsf/L u/fpg' kg]{
pka'Fbf -(_ df pNn]v ePsf ;+:yf afx]s o; a}+saf6 Ohfhtkqk|fKt jf cg'dltkqk|fKt cGo
;+:yfnfO{ sfnf];"rLdf /fVg shf{ ;"rgf s]Gb|nfO{ l;kmfl/; ug{' k"j{ ;DalGwt Ohfhtkqk|fKt
;+:yfn] o; a}+snfO{ hfgsf/L u/fpg' kg]{5 .
!(= b08 hl/jfgf tyf sf/jfxL ;DaGwL Joj:yf
!_ Ohfhtkqk|fKt ;+:yfn] s]Gb|df e/L k7fpg' kg]{ C0fLx?sf] ljj/0f / sfnf];"rLdf /fVg' kg]{ C0fLx?sf]
gfd tyf ljj/0f ;dodf g} s]Gb|df pknAw gu/fPdf jf To:tf tYo n'sfP/ yk shf{ ;'ljwf k|bfg
u/]sf] kfOPdf jf unt ;"rgf k|jfx u/]df jf sfnf];"rLdf ;dfj]z ePsf] JolQm, kmd{, sDkgL jf
;+ul7t ;+:yfnfO{ shf{ k|jfx ePdf jf o; a}+ssf] lg/LIf0f tyf ;'kl/j]If0f k|ltj]bgdf To:tf] Joxf]/f
pNn]v eO{ cfPdf ;DalGwt Ohfhtkqk|fKt ;+:yf jf ltgsf ;DalGwt ;~rfns, kbflwsf/L jf
sd{rf/L ;d]tnfO{ o; a}+sn] g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhdsf] sf/jfxL ug{
;Sg]5 .
@_ sfnf];"rLdf k/]sfnfO{ C0f ;'ljwf k|bfg u/]df hl/jfgf nufOg]
sfnf];"rLdf k/]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfx?nfO{ s'g} klg a}+s tyf ljQLo ;+:yfn]
C0f÷;'ljwf k|jfx u/]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( -!_ ad]flhd pQm C0f ;'ljwf
a/fa/sf] /sd ljuf] sfod u/L ;DalGwt a}+s tyf ljQLo ;+:yfnfO{ hl/jfgf ul/g] 5 .
#_ sfnf];"rLdf /fVg l;kmfl/; gu/]df hl/jfgf nufOg]
s'g} a}+s tyf ljQLo ;+:yfn] g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ s'g} JolQm, kmd{, sDkgL jf
;+ul7t ;+:yfnfO{ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf ;dfj]z ug{ l;kmfl/; ug'{kg]{df ;f] u/]sf]
gkfO{Pdf To:tf] ;+:yfnfO{ g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( sf] pkbkmf -!_ adf]lhd
To:tf] C0fL;Fu p7fpg afFsL /x]sf] /sd a/fa/sf] ljuf] sfod u/L hl/jfgf nufOg] 5 .
$_ sfnf];"rLdf k/]sf JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfx?nfO{ k|bfg u/]sf] shf{df ztk|ltzt
shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{
s_ sfnf];"rLdf /x]sf JolQm, kmd{, sDkgL tyf ;+ul7t ;+:yfaf6 s'g} shf{ c;'nL ug{ afFsL
/x]sf] eP To:tf] shf{sf nflu ztk|ltzt shf{ gf]S;fgL Joj:yf ug'{kg]{ / To;/L Joj:yf
gu/]sf] kfO{Pdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) sf] pkbkmf -@_ sf] v08 -u_
adf]lhd ;DalGwt sfo{sf/L k|d'vnfO{ kfFr nfv ?k}ofF;Dd gub hl/jfgf nufOg] 5 .
v_ s'g} C0fL cGo a}+s tyf ljQLo ;+:yf dfkm{t sfnf];"rLdf /fv]sf] ePtf klg To:tf
C0fLnfO{ k|bfg ePsf] C0fsf] xsdf Ohfhtkqk|fKt ;+:yfn] cfkm"n] k|bfg u/]sf] shf{ jf
;'ljwfsf] juL{s/0fsf] cfwf/df shf{ gf]S;fgL Joj:Yff sfod ug{ ;lsg] 5 .
@)= Ohfhtkq k|fKt ;+:yfsf ;+:yfks ;]o/wgL shf{ ;"rgf s]Gb|sf] sfnf];"rLdf ;"rLs[t /x]sf] cj:yfdf
To:tf] ;+:yfks ;]o/wgLsf] ;DklQ lwtf] /fvL cGo JolQm jf ;+:yfnfO{ shf{ k|jfx ug{ kfOg] 5}g .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 109
@!= o; a}+ssf] lgb]{zg adf]lhd sfnf] ;"rLdf ;dfj]z ePsf JolQm, kmd{, sDkgL, ;+:yfn] a}+s tyf ljQLo
;+:yfdf vftf -sn vftf ;d]t_ vf]Ng kfpg] 5}gg\ . ;fy} sfnf] ;"rLdf /x]sf] JolQm, kmd{, sDkgL jf
;+:yfsf] sfod /x]sf] vftfdf /sd hDdf ug{ afx]s cGo a}lsË sf/f]af/ ug{ kfOg] 5}g .
t/, b}lgs hLjgofkgsf] nflu rflxg] cfwf/e"t cfjZos vr{sf k|of]hgsf] nflu g]kfn ;/sf/af6
tf]lsP adf]lhdsf] /sdsf] xb;Dd /sd lgsfNg, g]kfn ;/sf/ jf k|b]z ;/sf/sf ljleGg lgsfojf6
cg'bfg k|bfg ul/Psf] cj:yfdf cg'bfg /sdsf] xb;Dd /sd lgsfNg, g]kfn ;/sf/nfO{ a'emfpg' kg]{
s/, z'Ns, b:t'/cflb ltg{ tyf a}+s jf ljQLo ;+:yfsf] shf{ glt/L sfnf] ;"rLdf ;dfj]z ePsf JolQm,
kmd{, sDkgL jf ;+:yfn] C0f ltg]{ k|of]hgsf] nflu dfq vftf ;~rfng ug{ o; Joj:yfn] afwf k'u]sf]
dflgg] 5}g .
@@= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg @)&& sf] shf{ ;"rgf tyf sfnf];"rL ;DaGwL Joj:yf O=k|f lgb]{zg g+= !@÷)&&
af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&* sflQs @* ut];Dd hf/L ePsf o;}
ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 110
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= !#÷)&*
clgjfo{ df}Hbft÷j}wflgs t/ntf ;DaGwL Joj:yf
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] cfˆgf] lgIf]k tyf ;fk6L bfloTjsf]
cfwf/df sfod ug'{ kg]{ clgjfo{ df}Hbft tyf t/n ;DklQ Joj:yf ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf]
bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf lgb]{zg hf/L ul/Psf] 5 .
!= clgjfo{ df}Hbft ;DaGwL Joj:yf
-!_ o; a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf ;+:yfn] s'n lgIf]k bfloTjsf] # -tLg_
k|ltzt_ clgjfo{ df}Hbft jfkt o; a}+sdf /fVg' kg]{5 . o; Joj:yf adf]lhd sfod ug'{ kg]{
clgjfo{ gub df}Hbftsf] Go"gtd &) k|ltzt /sd b}lgs ?kdf o; a}+sdf /fVg' kg]{ 5 .
-@_ ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] sfof{no gePsf] :Yffgdf glhssf] æsÆ
ju{sf] Ohfhtkqk|fKt ;+:yfdf o; k|of]hgsf] nflu rNtL vftf vf]nL cfjZos /sd hDdf u/]df
klg clgjfo{ df}Hbftdf u0fgf ul/g]5 .
t/, Aofh cfh{g x'g] u/L æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfdf hDdf u/]sf] /sdnfO{ clgjfo{
df}Hbftdf u0fgf ul/g] 5}g . o:tf] vftfsf] hfgsf/L o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf
lbg' kg]{5 .
clgjfo{ df}Hbft k|of]hgsf nflu vf]lng] vftf ;DalGwt ljQLo ;+:yfsf] s]Gb|Lo sfof{no ePsf]
:yfgdf dfq vf]Ng' kg]{5 .
;DalGwt ljQLo ;+:yfsf] s]Gb|Lo sfof{no /x]sf] :yfgdf g]kfn /fi6« a}+ssf] sfof{no gePsf]
v08df glhssf] æsÆ ju{sf] Pp6} a}+sdf hDdf u/]sf] /sdnfO{ dfq clgjfo{ df}Hbftdf u0fgf
ul/g]5 . o; a}+ssf] sfof{no afx]s PseGbf a9L a}s÷zfvfdf hDdf u/]sf] /sdnfO{ o;
k|of]hgsf nflu of]Uo dflgg] 5}g .
clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf nflu vftf vf]lnPsf] a}+saf6 ;DalGwt ljQLo ;+:yfn] s'g}
klg lsl;dsf] ;fk6L÷;'ljwf pkof]u ug{ kfpg] 5}g . t/, ljkGg ju{ shf{ pknAw ug{÷u/fpg
o; lgb]{zgn] afwf k'¥ofPsf] dflgg] 5}g .
-#_ pka'Fbf -!_ adf]lhd /fVg' kg]{ df}Hbft gk'u ePsf] cj:yfdf b]xfo adf]lhd hl/jfgf nufOg] 5
M–
-s_ klxnf] k6s clgjfo{ df}Hbft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt a}+s b/sf]
k|ltztn] .
-v_ bf];|f] k6s clgjfo{ df}Hbft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt a}+s b/sf]
8]9L k|ltztn] .
-u_ t];|f] k6s / ;f] eGbf kl5 hlt k6s gk'u eP klg gk'u eP hlt /sddf k|rlnt a}+s
b/sf] bf]Jj/ k|ltztn] .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 111
t/, ;d:ofu|:t 3f]if0ff u/L lgIf]k :jLsf/ tyf shf{ k|jfxdf k|ltaGw nufPsf] cj:yfdf To:tf]
a}+s jf ljQLo ;+:yfnfO{ hl/jfgf nufpg clgjfo{ x'g] 5}g .
-$_ pka'Fbf -#_ sf] v08 -s_, -v_ / -u_ adf]lhd k6s sfod ubf{ k|To]s cfly{s jif{sf] nflu cnu
cnu k6s sfod ul/g] 5 . hl/jfgfsf] k6s lgwf{/0f ubf{ !$ lbg -b'O{ ;Ktfx_ sf] df}Hbft
u0fgfnfO{ Ps k6s dflgg]5 .
-%_ clgjfo{ df}Hbftdf gk'u eP hlt /sddf k|rlnt a}+s b/sf] k|ltztn] b'O{ xKtfsf] lx;fadf
hl/jfgf nufOg]5 / o;/L gk'u eP hltsf] /sdnfO{ a}+s b/sf] k|ltztn] u'0ff u/L 5lAa;n] efu
ul/g] 5 . Pp6} cjlw -b'O{ xKtfsf]_ df Go"gtd b}lgs df}Hbft tyf clgjfo{ df}Hbft b'j}df gk'u
ePdf nfUg] hl/jfgfdWo] h'g a9L x'G5 ;f] dfq nfUg] 5 .
-^_ clgjfo{ df}Hbft u0fgf ;DaGwL k|of]hgsf nflu b]xfosf] k|lqmof ckgfOg]5 M–
-s_ clgjfo{ df}Hbftsf] u0fgf ;fKtflxs cf};t lgIf]k df}Hbftsf cfwf/df ul/g] 5 .
-v_ df}Hbftsf] u0fgf ubf{ v08 -s_ df plNnlvt ;dofjlw kl5 PsxKtf cGt/fn sfod u/L
tTkZrftsf] b'O{ xKtf -cfOtjf/ b]lv !$ cf}+ lbgsf] zlgjf/_ df sfod ul/g] cf};t gub
df}HbftnfO{ lnOg]5 .
-u_ clgjfo{ df}Hbft u0fgf ug]{ k|of]hgsf] nflu s'n lgIf]k bfloTjsf xsdf ;fKtflxs ?kdf
cfOtjf/ b]lv zlgjf/;Ddsf] s'n lgIf]ksf] of]unfO{ ;ft cÍn]] efu u/L b}lgs cf};t
lgwf{/0f ug'{kg]]{5 . o;}u/L, g]kfn /fi6« a+}s df}Hbftsf] u0fgf ubf{ cfOtjf/b]lv !$ cf}+
lbgsf] zlgjf/;Ddsf] b}lgs df}Hbftsf] s'n of]unfO{ rf}w cÍn] efu u/L b}lgs cf};t
lgwf{/0f ul/g] 5 .
-3_ o; lgb]{zg adf]lhd sfod ug'{kg]{ clgjfo{ df}Hbftsf] slDtdf &) k|ltzt df}Hbft b}lgs
?kdf sfod ug'{kg]{5 .
-ª_ o; k|of]hgsf] nflu lgwf{l/t lgb]{zg kmf=g+= !#=! adf]lhdsf] ljj/0f e/L xKtf lat]sf] ;ft
lbgleq clgjfo{ ?kdf o; a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf cfOk'Ug] u/L k7fpg' kg]{5
.
-&_ o; p2]Zosf] nflu Ohfhtkqk|fKt ;+:yfsf] ;Dk"0f{ sfof{nox?nfO{ Pp6} OsfO{ dflgg] 5 .
-*_ o; a}+sdf /x]sf] vftfdf hDDff x'g] u/L km08 6«fG;km/sf] l;nl;nfdf dfu{:y (Transit) df kg{
uPsf] :jb]zL d'b|fsf] /sdnfO{ o; a+}ssf] df}Hbftdf ;dfj]z u/fOg] 5 . a}+s tyf ljQLo ;+:yfn]
dfu{:ydf kg{ uPsf] :jb]zL d'b|fsf] /sdsf] k|df0f ;d]t ;+nUg u/L k7fpg' kg]{5 .
k|i6Ls/0fM
-!_
o; bkmfsf] k|of]hgsf] nflu æs'n lgIf]kÆ eGgfn] Ohfhtkqk|fKt ;+:yfsf] rNtL, sn, art /
d'2tL vftfdf hDdf ePsf] /sd ;Demg' k5{ / ;f] zAbn] Ohfhtkqk|fKt ;+:yfn] o; a}+sn]
tf]s]adf]lhdsf ljleGg ljQLo pks/0fsf] dfWodaf6 :jLsf/ ug]{ /sd ;d]tnfO{ hgfpF5 .
-@_ o; a}+ssf] ;fwf/0f vftfdf ePsf] df}HbftnfO{ dfq clgjfo{ df}Hbftdf u0fgf ul/g] 5 . o;
a}+sdf ljz]if k|of]hgsf] nflu vf]lnPsf] ljz]if vftf tyf ljb]zL d'b|f vftfdf /x]sf] /sdnfO{ o;
k|of]hgsf] nlfu u0fgf ul/g] 5}g .
k|i6Ls/0f M
-!_ clgjfo{ df}Hbft u0fgf k|of]hgsf] nflu kl/jTo{ ljb]zL d'b|fsf] lgIf]k, sd{rf/L hdfgt tyf
dflh{g vftfdf /x]sf] /sd s'n lgIf]kdf ;dfj]z ul/g] 5}g .
-@_ ærNtL vftfÆ eGgfn] dfu]sf] avt hlxn] klg lemSg kfpg] u/L a}+s jf ljQLo ;+:yfdf /flvPsf]
/sdsf] x/lx;fa n]lvPsf] vftf ;Demg' k5{ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 112
-#_
@=
#=
æart vftfÆ eGgfn] a}+s jf ljQLo ;+:yfdf artsf] lgldQ /flvPsf] /sdsf] x/lx;fa n]lvPsf]
vftf ;Demg' k5{ .
-$_ æd'2tL vftfÆ eGgfn] a}+s jf ljQLo ;+:yfdf lglZrt cjlw;Dd hDdf /xg] u/L /flvPsf] /sdsf]
x/lx;fa n]lvPsf] vftf ;Demg' k5{ .
-%_ clgjfo{ df}Hbft u0fgf ug]{ k|of]hgfy{ g]kfn /fi6« a}+ssf] sfof{no gePsf :yfgx?df /x]sf]
gf]6sf]ifdf hDdf x'g] dfu{:y gub -Cash in Transit_ ;d]t ;dfj]z ug{ ;lsg]5 . o;/L dfu{:y
/sd ;dfj]z ubf{ gf]6sf]ifdf hDdf ul/Psf] / gf]6sf]ifaf6 lemlsPsf] /sd ;DaGwL k|df0f ;d]t
;+nUg u/]/ k7fpg' kg]{5 .
clgjfo{ df}Hbft ;DaGwL cGo Joj:yf
Ohfhtkqk|fKt ;+:yfx?sf] sfo{nfO{ lj:tfl/t, ;xh / ;'ljwfo'Qm agfpg ahf/ lgdf{tfx¿ afx]ssf o;
a}+saf6 Ohfhtkqk|fKt ;+:yfn] klg ;/sf/L ;'/If0fkqsf] ;fFjf tyf Aofh e'QmfgL u/L ;f]sf] zf]wegf{
o; a}+saf6 k|fKt ug{ ;Sg] x'gfn] ;/sf/L ;'/If0fkqsf] ;fFjf e'QmfgL /sdsf] zf]wegf{ k|fKt
gx'Fbf;Ddsf] cjlwsf] nflu pQm /sdnfO{ ;d]t clgjfo{ df}Hbft cg'kft u0fgf ubf{ ;dfj]z ug{
;lsg]5 . ;fy}, ;fj{hlgs labf kg{ uO{ ;DalGwt a}+s tyf ljQLo ;+:yfnfO{ ;fFjf /sd e'QmfgL ug{
g;lsPsf] cj:yfdf ;f] labfsf] cjlwsf] nflu pQm ;fFjf /sdnfO{ o; a}+sdf /fVg' kg]{ clgjfo{
df}Hbft cg'kft u0fgf ubf{ ;dfj]z ug{ ;lsg]5 .
j}wflgs t/ntf cg'kft -Statutory Liquidity Ratio_ ;DaGwL Joj:yf
Ohfhtkqk|fKt æsÆ ju{sf a}+sn] s'n :jb]zL lgIf]ksf] !) k|ltzt, ævÆ ju{sf ljsf; a}+sn] * k|ltzt
/ æuÆ ju{sf ljQ sDkgLn] & k|ltzt j}wflgs t/ntf cg'kft sfod ug'{ kg]{5 . o; k|of]hgsf] nflu
a}+s tyf ljQLo ;+:yfx¿sf] lgDgfg';f/sf] t/n ;DklQx? u0fgf ul/g]5 M
-s_ g]kfn ;/sf/sf] ;'/If0fkqdf u/]sf] nufgL,
-v_ clgjfo{ df}Hbft k|of]hgsf nflu g]kfn /fi6« a}+sdf /flvPsf] /sd,
-u_ cfˆgf] 9's'6Ldf /x]sf] gub df}Hbft,
-3_ ævÆ / æuÆ ju{sf ;+:yfsf] xsdf clgjfo{ df}Hbft k|of]hgsf nflu jfl0fHo a}+sx?df /x]sf] /sd,
-ª_ k|fb]lzs :t/sf ljQLo ;+:yfx?n] dfu]sf jvt k|fKt x'g] u/L cGo a}+s tyf ljQLo ;+:yfx?df
/fv]sf] /sd,
-r_ cGt/f{li6«o ljQLo ;+:yfåf/f g]kfnL d'b|fdf hf/L ePsf] C0fkqdf ul/Psf] nufgL,
-5_ v'nf ahf/ sf/f]jf/ cGtu{t Ohfhtkqk|fKt ;+:yfaf6 o; a}+sn] ;+sng u/]s]f lgIf]k
t/, t/n ;DklQ u0fgf ubf{ dfly pNn]lvt ;'/If0fkq jf C0fkqsf] lwtf]df l/kf], :yfoL t/ntf ;'ljwf
(SLF) nufot a}+s ljQLo ;+:yfaf6 shf{ lnPsf] eP ;f] shf{ /sd 36fO{ v'b nufgL dfq t/n
;DklQdf ;dfj]z ug{' kg]{5 .
j}wflgs t/ntf cg'kft u0fgf ;DaGwdf b]xfo adf]lhd Joj:yf ul/Psf] 5 .
-!_ j}wflgs t/ntf cg'kft u0fgf ubf{ 7Ls cl3Nnf] dlxgfsf] cGTodf /x]sf] :jb]zL lgIf]k bfloTjnfO{
cfwf/ dflgg]5 .
-@_ o:tf] cg'kft u0fgf u/L k|To]s dlxgfe/sf] j}wflgs t/ntf cg'kft /sdsf] ljj/0f lgb]{zg
kmf=g+= !#=@ df pNn]v eP adf]lhd k]z ug'{ kg]{5 .
-#_ plNnlvt df}Hbft gk'u ePsf] cj:yfdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf (( sf] pkbkmf !_ df ePsf] Joj:yfsf] cwLgdf /xL b]xfo adf]lhd hl/jfgf nufOg] 5 M–
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 113
-s_ klxnf] k6s j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt
a}+sb/sf] k|ltztn] .
-v_ bf]>f] k6s j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf gk'u eP hlt /sddf k|rlnt
a}+sb/sf] bf]Aj/ k|ltztn] .
-u_ t]>f] k6s / ;f]eGbf kl5 hlt k6s gk'u eP klg gk'u eP hlt /sddf k|rlnt a+}s
b/sf] t]Aa/ k|ltztn] .
t/, ;d:ofu|:t 3f]if0ff u/L lgIf]k :jLsf/ tyf shf{ k|jfxdf k|ltaGw nufPsf] cj:yfdf To:tf]
a}+s jf ljQLo ;+:yfnfO{ hl/jfgf nufpg clgjfo{ x'g] 5}g .
-$_ pka'Fbf -#_ sf] v08 -s_, -v_ / -u_ adf]lhd k6s sfod ubf{ k|To]s cfly{s jif{sf] nflu cnu
cnu k6s sfod ul/g]5 . hl/jfgfsf] k6s lgwf{/0f dlxgfsf] cfwf/df ul/g]5 .
-%_ j}wflgs t/ntf cg'kft gk'u eP hlt /sddf k|rlnt a}+sb/sf] k|ltztn] dfl;s lx;fjdf
hl/jfgf nufOg]5 / o;/L gk'u eP hltsf] /sdnfO{ a+}sb/sf] k|ltztn] u'0ff u/L afx|n] efu
ul/g]5 .
-^_ j}wflgs t/ntf cg'kft gk'u ePsf] cj:yfdf hl/jfgfsf] k|of]hgsf nflu o; a}+sn] tf]s]
adf]lhd k|sflzt u/]sf] a}+sb/nfO{ g} cfwf/ lnOg]5 .
k|li6s/0fM != o; bkmfsf] k|of]hgsf] nflu ;/sf/L ;'/If0fkq eGgfn] g]kfn ;/sf/n] hf/L u/]sf] artkq,
ljsf; C0fkq, 6«]h/L laN; tyf o; a}+sn] tf]s]sf] cGo ;'/If0fkq ;Demg' k5{ .
t/, ahf/ lgdf{tf -Market Maker_ sf] ?kdf sfo{ ul//x]sf a}+s tyf ljQLo ;+:yfx?n] sf/f]af/
-Trading_ k|of]hgsf] nflu g]kfn /fi6« a}+s, /fi6« C0f Joj:yfkg ljefu cGtu{tsf] ljz]if vftf Special Account_
df /x]sf] ;/sf/L ;'/If0fkqsf] /sd lgtfGt sf/f]af/
-Trading_ k|of]hgsf] nflu dfq x'g] x'Fbf ;f] ;'/If0fkqsf] /sd j}wflgs t/ntf cg'kft
(Statutory Liquidity Ratio, SLR) k|of]hgsf] nflu ;/sf/L ;'/If0fkqdf u0fgf ug{ kfOg] 5}g .
@= j}wflgs t/ntf cg'kft ljj/0f k|To]s dlxgf ;dfKt ePsf] & lbgleq k7fpg' kg]{5 .
$= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&& sf] clgjfo{ df}Hbft ;DaGwL Joj:yf O=k|f lgb]{zg g+= !#÷)&& af6 hf/L
ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&* sflQs @* ut];Dd hf/L ePsf clgjfo{
df}Hbft÷j}wflgs t/ntf cg'kft;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 114
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= !$÷)&*
zfvf÷sfof{no vf]Ng] ;DaGwL Joj:yf
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfsf] zfvf÷sfof{no vf]Ng] Joj:yfsf
;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf lgb]{zg hf/L ul/Psf]
5 M–
!= zfvf÷sfof{no vf]Ng] ;DaGwL Joj:yf
-s_ Ohfhtkqk|fKt ;+:yfn] dxfgu/kflnsf / pk dxfgu/kflnsfdf zfvf sfof{no vf]Ng o; a}+ssf]
k"j{ :jLs[lt lng'kg]{5 . zfvf sfof{no tyf PS;6]G;g sfpG6/ vf]Nbf sf/f]af/ z'? u/]s} lbg
pQm zfvf tyf PS;6]G;g sfpG6/ ;DaGwL ljj/0f o; a}+ssf] l/kf]l6{ª kf]6{ndf cBfjlws ug'{
kg]{5 .
-v_ b]xfosf] cj:yf k'/f u/]sf Ohfhtkqk|fKt ;+:Yffn] cfˆgf] sfo{If]q leq gofF zfvf sfof{no vf]Ng
;Sg]5g\M
-c_ zfvf lj:tf/ ug{sf nflu k|:tfljt :yfg ljQLo ?kn] ;DefJo /x]sf] :ynut cWoog
k|ltj]bg tof/ ug'{ kg]{ .
-cf_ o; a}+ssf] gLltut Joj:yf tyf lgb]{zg adf]lhd tf]lsPsf] Go"gtd r'Qmf k'FhL sfod
u/]sf] .
-O_ o; a}sjf6 Ohfhtkq k|bfg ubf{ tf]lsPsf zt{x? k'/f ug{'sf ;fy} zfvf vf]Ng' cufl8sf]
q}dfl;s ljQLo ljj/0fdf o; a}+sn] tf]s]sf] k'FhLsf]if k'/f u/]sf] .
-O{_ zfvf sfof{nodf ;"rgf cfbfg k|bfg ug{sf] nflu g]6jls{Ë (Networking) u/L jf ljB'tLo
dfWodjf6 s]Gb|Lo sfof{nodf ;"rgf k|0ffnLdf tTsfn cfj4 x'g ;Sg] Joj:yf u/]sf] .
-p_ 7Ls cl3Nnf] qodf;df lgliqmo shf{{ (NPL) % k|ltzteGbf a9L gePsf] .
-pm_ ;DalGwt ;+:yfsf] ;~rfns ;ldltaf6 zfvf sfof{no :yfkgf÷;~rfng ug]{ ;DaGwL
lg0f{o ePsf] x'g' kg]{ . ;~rfns ;ldltn] lg0f{o u/]sf] ldltn] !% lbgleq o; a}+s ;dIf
;+nUg cg';"rL !$=! adf]lhdsf] 9fFrfsf] kmf/d e/L :jLs[ltsf] nflu cfj]bg lbg' kg]{ . o;
a}+saf6 :jLs[lt kfPsf] ldltn] 5 dlxgfleqdf zfvf sfof{no vf]nL sf/f]af/ ;~rfng ul/
;Sg' kg]{ .
-P_ rfn' tyf cl3Nnf] cfly{s jif{df clgjfo{ gub df}Hbft afx]s o; a}+saf6 cGo s'g}
sf/jfxLdf gk/]sf] .
-u_ dfly plNnlvt zt{ tyf Joj:yfx? k'/f gePsf] cj:yfdf Ohfhtkq k|fKt ;+:yfnfO{ ljz]if
kl/l:yltdf s'g} :yfgdf zfvf :yfkgf ug{ cTofjZos b]lvPdf o; a}sn] :jLs[lt lbg ;Sg]5 .
-3_ zfvf lj:tf/ ug{ :jLs[lt k|bfg ubf{ k|:tfljt If]qsf] Jofj;flos sf/f]af/, a}+lsË ;]jfsf] kx'Fr
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 115
tyf pQm a}+s jf ljQLo ;+:yfaf6 s[lif, phf{, ko{6g / n3' pBdsf] If]qdf shf{ k|jfxdf x'g
;Sg] j[l4sf] l:ylt emNsg] u/L k]z ul/Psf] ;DefJotf cWoog k|ltj]bg ;d]tnfO{ cfwf/ agfOg]
5 . zfvf :yfkgfsf] nflu k]z ul/g] ;DefJotf cWoog k|ltj]bgdf k|:tfljt zfvf :yfkgfsf
nflu x'g] k'FhLut tyf cGo vr{x?, tLg jif{leqdf ;f]xL ;+:yfsf] cGt/zfvf Aofh cfDbfgL
afx]ssf a}+lsË sf/f]af/af6 k|:tfljt zfvf d'gfkmfdf ;+rflnt x'g ;Sg] cfwf/ ;d]t ;dfj]z ug'{
kg]{5 .
-ª_ sf7df8f}+ pkTosf aflx/ tLg j6f zfvf vf]nL ;~rfngdf NofP kZrft dfq sf7df8f}+
pkTosfdf a}+lsª ;]jfsf] kx'Fr sd ePsf :yfgnfO{ klxnf] k|fyldstf lbg] u/L Ps zfvf vf]Ng
:jLs[lt k|bfg ug{ ;lsg]5 . sf7df08f} pkTosf aflx/ vf]Ng] tLg zfvfdWo] sDtLdf b'O{ zfvf
gu/kflnsf jf ufFpkflnsfdf vf]lnPsf] x'g'kg]{5 .
-r_ s'g} Ohfhtkqk|fKt a}s jf ljQLo ;+:yfn] o; a}+saf6 ;d:ofu|:t 3f]if0ff ul/Psf a}+s jf ljQLo
;+:Yffsf] zfvf vl/b ug]{ ePdf b'j} ;+:yfn] k|rlnt sfg'g tyf cfˆgf] cfly{s k|zf;g
ljlgodfjnLsf] cwLgdf /xL zfvf vl/b laqmL ug{ ;Sg]5g\ . sf7df08f} pkTosf nufot cGo
s'g} klg :yfgdf cjl:yt ;d:ofu|:t a}+s tyf ljQLo ;+:yfsf] zfvf sfof{no vl/b u/L
;~rfng u/]df zfvf vl/b ug]{ a}+s tyf ljQLo ;+:yfnfO{ dfly pNn]lvt v08 -r_ sf] Joj:yf
clgjfo{ x'g] 5}g .
t/ o; a}+saf6 ;d:ofu|:t 3f]if0ff geO{ ljz]if lgu/fgLdf /x]sf a}+s jf ljQLo ;+:yfsf] zfvf
sfof{no vl/b laqmL ;DaGwdf o; a}+ssf] k"j{ :jLs[lt lnP/ dfq ug{÷u/fpg
;lsg] 5 .
-5_ k|fb]lzs sfof{no ;DaGwL Joj:yfM
-!_ æsÆ ju{sf jfl0fHo a}+sx?n] k|To]s k|b]zdf Ps÷Ps j6fsf b/n] k|fb]lzs sfof{nox? :yfkgf
ug'{kg]{5 .
-@_ ævÆ / æuÆ ju{sf ljQLo ;+:yfn] cfjZostf cg';f/ k|To]s k|b]zdf k|fb]lzs sfof{nox?
:yfkgf ug{ ;Sg]5g\ .
-#_ k|fb]lzs sfof{no :yfkgf ubf{ lgDgfg';f/sf] Joj:yf÷k|lqmof kfngf ug'{ kg]{5 .
-s_ Ps} lhNnf÷k|b]zleqsf zfvf sfof{nox?nfO{ Pp6} k|fb]lzs sfof{nosf] dftxtdf
/fVg' kg]{5 .
-v_ k|fb]lzs sfof{non] cfkm" dftxtsf zfvf sfof{nox?sf] sfdsf/afxLsf] cg'udg,
lg/LIf0f tyf n]vfk/LIf0fsf cltl/Qm s]Gb|Lo sfof{non] tf]lslbPsf cGo sfo{x?
h:t}M cfkm"nfO{ tf]lsPsf] ;Ldfleqsf] zfvf sfof{nox?af6 k|fKt shf{ kmfOn cWoog
u/L :jLs[ltsf] lg0f{o lng], s]Gb|Lo sfof{noaf6 k|fKt d;nGbsf] Joj:yfkg ug]{,
dftxtsf zfvf sfof{nox?df ljt/0f ug]{, gofF zfvf sfof{nosf] nflu ;DefJotf
cWoog u/L k|ltj]bg tof/ ug]{, ;DalGwt k|b]z cGtu{tsf zfvfx?;+usf] ;dGjo,
lgu/fgL, ;+:yfut ;'zf;g, hf]lvd Joj:yfkg Pjd\ u'gf;f] ;'gjfO{ h:tf sfo{x?
nufotsf cGo k|zf;lgs sfo{x? ;d]t ug{ ;Sg]5 .
-u_ k|fb]lzs sfof{noaf6 a}+lsË sf/f]af/ ug{÷u/fpg kfOg] 5}g .
-3_ k|fb]lzs sfof{no vf]Ng' k"j{ ;DalGwt Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltn] ;f]
sfof{no vf]Ng] ;DaGwdf lg0f{o ug'{ kg]{5 .
-ª_ k|fb]lzs sfof{no ;~rfngdf cfPsf] & lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf
lgodg ljefu tyf ;DalGwt ;'kl/j]If0f ljefunfO{ hfgsf/L u/fpg'
kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 116
@=
-h_ ;+3Lo ;+/rgf cg';f/ to ePsf &%# :yfgLo txdWo] @)&& c;f/ d;fGt;Dd jfl0fHo a}+ssf]
zfvf g/x]sf :yfgLo txdf tf]lsPsf jfl0fHo a}+sn] clgjfo{ ?kn] zfvf vf]Ng' kg]{5 . ljsf;
a}+sx?n] jfl0fHo a}+s / ljsf; a}+s b'j} g/x]sf :yfgLo txdf zfvf vf]Ng ;Sg]5g\ . o; Joj:yf
adf]lhd zfvf vf]Ng] ;DaGwdf b]xfosf] k|lqmofut Joj:yfx? ul/Psf] 5 .
-!_ o; Joj:yf adf]lhd ;DalGwt jfl0fHo a}+s jf ljsf; a}+sn] ;~rfns ;ldltaf6 lg0f{o
u/fO{ zfvf sfof{no vf]Ng ;Sg]5g\ . o; a}+ssf] :jLs[lt cfjZos kg]{ 5}g . o;/L zfvf
vf]n]sf] # lbgleq o; a}+snfO{ hfgsf/L u/fpg' kg]{5 .
-@_ o; Joj:yf adf]lhd tf]lsPsf] :yfgLo txdf zfvf vf]Ng] jfl0fHo a}+s jf ljsf; a}+ssf]
zfvf sfof{nonfO{ ;/sf/L sf/f]af/ ;~rfng ug{ lbg] Joj:yf ldnfOg]5 .
-#_ o; a}+ssf] ldltM @)&$÷!@÷!$ kq;+Vof M a}+=lj=lg=lj÷gLlt÷kl/kq÷svu÷!*÷)&$÷&%
sf] kl/kqdf tf]lsP adf]lhdsf a}+lsË ;'ljwf gk'u]sf !!^ :yfgLo txdWo] s'g} b'O{ txdf
zfvf sfof{no vf]nL ;+rfngdf NofP kZrft dfq ;f]xL cg';"rLdf tf]lsPsf jfl0fHo
a}+sx?nfO{ sf7df8f+} dxfgu/kflnsf jf nlntk'/ dxfgu/kflnsfdf Pp6f zfvf sfof{no
vf]Ng :jLs[lt k|bfg ug{ ;lsg]5 .
s]Gb|Lo sfof{no, zfvf jf s'g} lsl;dsf] sfof{no aGb ug{], :yfgfGt/0f ug]{, ufEg] tyf 7]ufgf kl/jt{g
;DaGwL Joj:yf
-s_ Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] k"j{ :jLs[lt lagf zfvf jf s'g} klg lsl;dsf] sfof{no
aGb ug{ jf :yfgfGt/0f ug{ jf ufEg kfpg] 5}gg\ .
#=
$=
-v_ Ohfhtkqk|fKt ;+:yfn] dxfgu/kflnsf, pk– dxfgu/kflnsf / gu/kflnsfsf] ;f]xL j8fleq tyf
ufFpkflnsfsf] xsdf ;f]xL ufFpkflnsfleq zfvf sfof{no :yfgfGt/0f ug'{ k/]df Ohfhtkqk|fKt
;+:yfsf] ;~rfns ;ldltsf] lg0f{ofg';f/ :yfgfGt/0f u/L & lbgleq ;f]sf] hfgsf/L o; a}+snfO{
lbg' kg]{5 .
-Uf_ Ohfhtkqk|fKt ;+:yfn] s]Gb|Lo÷/lhi68{ sfof{no -skf]{/]6 sfof{no_ sf] 7]ufgf kl/jt{g ug{ jf
:yfgfGt/0f ug{ rfx]df o; a}ssf] :jLs[lt lnO{ k|rlnt sfg'gsf] cwLgdf /xL cfˆgf] k|aGwkq
tyf lgodfjnLdf ;+zf]wg u/L ug{ ;Sg] 5g\ .
sfof{no ;do ;DaGwL Joj:yf
g]kfn /fi6« a}+s v'n]sf] lbg tyf o; a}+ssf] a}lsª sfof{non] a}lsª sf/f]jf/ ug]{ ;do;Dd Ohfhtkqk|fKt
;+:yfx?n] clgjfo{ ?kdf cfˆgf] sfof{no vf]nL a}lsª sf/f]jf/ ;~rfng ug'{ kg]{5 . t/, Ohfhtkqk|fKt
;+:yfx?n] g]kfn /fi6« a}+s v'n]sf] lbg / ;dosf cltl/Qm ;do tyf cGo ljbfsf lbg / ;dodf cfˆgf]
sf/f]af/ ;~rfng ug]{ ePdf o; a}ssf] a+}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f
ljefudf lnlvt ?kdf k"j{ hfgsf/L lbO{ sf/f]af/ ;~rfng ug{ ;Sg] 5g\ .
PS;6]G;g\ sfp06/ ;DaGwL Joj:yfM
-s_ Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] sf7df08f} pkTosf / dxfgu/kflnsfdf PS;6]G;g
sfp06/ vf]Ng o; a}+ssf] :jLs[lt lng'kg]{5 .
-v_ PS;6]G;g sfp06/ vf]Ngsf nflu Ohfhtkqk|fKt ;+:yfx?n] b]xfosf zt{x? k'/f u/]sf] x'g'kg]{
5 M–
-c_ o; a}+sn] tf]s]sf] Go"gtd k'FhLsf]if cg'kft tyf r'Qmf k'FhL sfod u/]sf] .
-cf_ lgliqmo shf{ cg'kft % k|ltzt eGbf a9L gePsf],
-O_ o; a}+saf6 tf]lsPsf] Aofhb/ cGt/ sfod u/]sf],
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 117
-O{_
rfn' tyf cl3Nnf] cfly{s jif{df clgjfo{ df}Hbft afx]s o; a}+saf6 cGo s'g} sf/jfxLdf
gk/]sf],
-p_ dfly plNnlvt zt{ tyf Joj:yfx? k'/f gePsf] cj:yfdf Ohfhtkqk|fKt ;+:yfnfO{ ljz]if
kl/l:yltdf s'g} :yfgdf PS;6]G;g\ sfp06/ :yfkgf ug{ cTofjZos b]lvPdf o; a}sn]
:jLs[lt lbg ;Sg]5 .
-u_ v08 -v_ adf]lhdsf zt{x? k'/f u/]sf Ohfhtkqk|fKt ;+:yfx?n] sf7df08f} pkTosf,
dxfgu/kflnsf leq /x]sf cbfnt, c:ktfn, ;}lgs Aof/]s, ljZjljBfno, SofDk;, ljBfno,
;/sf/L sfof{no, cf}Bf]lus If]q tyf ljb]zL s'6g}lts lgof]ux?sf] l;kmfl/;df pQm lgsfox?sf]]
xftfleq jf clwstd @)) ld6/;Ddsf]] b"/Lleqdf PS;6]G;g sfp06/ vf]Ngsf nflu cfj]bg k]z
u/]df cfjZostf / cf}lrTotf x]/L :jLs[lt k|bfg ug{ ;lsg] 5 .
-3_ PS;6]G;g sfp06/af6 sf]if tyf u}/sf]ifdf cfwfl/t shf{ tyf ;'ljwfx? ;DaGwL sfo{ ug{ kfOg]
5}g .
-ª_ PS;6]G;g sfp06/af6 ljb]zL d'b|fsf] vl/b÷laqmL ;DaGwL sfo{ ug{ rfx]df o; a}+ssf] ljb]zL
ljlgdo Joj:yfkg ljefuaf6 Ohfhtkq lng' kg{]5 .
-r_ Ohfhtkqk|fKt ;+:yfn] PS:6]G;g sfp06/sf] lx;fj ldnfgsf] nflu glhssf] zfvf tf]Sg' kg]{5 .
-5_ PS:6]G;g sfp06/ zfvfdf kl/jt{g x'g] ePdf zfvf :yfkgf ;DaGwL gLltut k|lqmof k'/f ug'{
kg]{5 .
-h_ s'g} ;/sf/L lgsfo dfkm{t x'g] ;/sf/L sf/f]jf/nfO{ nlIft u/L PS;6]G;g sfp06/ :yfkgf ubf{
pQm ;/sf/L lgsfo h'g;'s} txsf] kflnsfdf cjl:yt ePtfklg o; a}+ssf] a}+lsª ljefuaf6 k"j{
;xdtL lng'kg]{ 5 .
-em_ o; a}+ssf] ldltM@)&$÷!@÷!$kq;+Vof Ma}+=lj=lg=lj÷gLlt÷kl/kq÷svu÷!*÷)&$÷&% sf]
kl/kqdf tf]lsPadf]lhdsf a}lsË ;'ljwf gk'u]sf !!^ :yfgLo txdf h'g afl0fHo a}+sn] zfvf
sfof{no vf]n]sf] 5 ;f] afx]s cGo a}+s÷ljQLo ;+:yfn] kl/kqsf] ldltn] tLg jif{;Dd PS;6]G;g\
sfp06/ vf]Ng kfpg] 5}gg\ .
%= æsÆ ju{sf jfl0fHo a}+sx¿n] ljb]zdf zfvf, ;Dks{÷k|ltlglw sfof{no :yfkgf ug]{ ;DaGwdf
-s_ æsÆ ju{sf jfl0fHo a}+sx¿n] ljb]zdf zfvf sfof{no :yfkgf ug]{ ;DaGwdf
Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx¿n] lgDgfg';f/sf zt{ tyf dfkb08x¿sf] cwLgdf /xL
ljb]zdf zfvf sfof{no :yfkgf ug]{ ;DaGwdf b]xfosf] gLltut tyf k|lqmofut Joj:yf sfod ul/Psf]]
5.
-!_ b]xfosf cj:yf k'/f u/]sf æsÆ ju{sf a}+sx?n] o; a}+ssf] :jLs[lt lnO{ ljb]zdf zfvf sfof{no vf]Ng ;Sg]
5g\M–
-s_ æsÆ ju{sf afl0fHo a}+sx?n] ljb]zdf zfvf vf]Ng cfj]bg k]z ubf{ o; a}+saf6 tf]lsPsf] Go"gtd
r'Qmf k'FhL k'u]sf] .
-v_ ljut kfFr jif{ b]lv lgoldt ?kdf o; a}+sn] tf]s]sf] k'FhLsf]if sfod u/]sf] .
-u_ ljut kfFr jif{b]lv lgliqmo shf{ cg'kft % k|ltzteGbf sd /x]sf] .
-3_ ljut # jif{b]lv ;+:yf / ;+:yfsf ;~rfnsclgjfo{ gub df}Hbft afx]scGo s'g} sfjf{xLdf gk/]sf] .
-ª_ shf{ gf]S;fgL Joj:yf k'0f{ ?kn] cg'kfngf u/]sf] .
-r_ ;'k/Lj]IfsLo k'g/fjnf]sg cGtu{t ;du| hf]lvd Joj:yfkgdf @ k|ltzt eGbf a9L s'n hf]vLd efl/t
;DklQ -Total Risk Weighted Exposure_ yk gePsf] .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 118
-@_ pka'Fbf ! df plNnlvt of]Uotf k'u]sf OR5's a}+sn] ;j{k|yd No Objection Letter sf] nflu o; a}+s ;dIf
b]xfosf] sfuhft ;lxt cfj]bg k]z ug'{ kg]{5 .
-s_ k|:tfljt zfvf sfof{noaf6 a}+snfO{ x'g] kmfObf÷hf]lvd÷nfut cflbsf] lj:t[t ljj/0f ;lxtsf]
;~rfns ;ldltaf6 ePsf] lg0f{o .
-v_ zfvf lj:tf/ ug{sf nflu k|:tfljt :yfg ljQLo?kn] ;DefJo /x]sf] :ynut cWoog k|ltj]bg
(Feasibility Study Report) k|:tfljt Joj;fosf] of]hgf, t'ngfTds nfut–nfe ljZn]if0f
(Comparative Cost-benefit Analysis), Jofj;flos /0fgLlt tyf ;~rfng ug]{ sf/f]af/sf] lsl;d,
cfGtl/s lgoGq0f, hf]lvd Joj:yfkg / Host Country ;Fu g]kfnsf] låkIfLo ;DaGwsf] ljj/0f .
-#_ pko{'Qm adf]lhd k]z x'g cfPsf] sfuhft cWoog u/L zfvf sfof{no vf]Ng o; a}+sjf6 No Objection
Letter k|bfg ug{ ;lsg]]5 .
-$_ ljb]zdf zfvf vf]Ng rfxg] a}+sn] ;DalGwt Host Country n] tf]s]sf dfkb08 cg'?k No Objection
Letter k|fKt eP kZrft o; a}+s ;dIf clGtd :jLs[ltsf] nflu cfj]bg ug'{kg]{5 . clGtd :jLs[ltsf] nflu
lgj]bg k]z ubf{ b]xfo adflhdsf] sfuhft k]z ug'{kg]{5 M
-s_ ljb]zdf zfvf sfof{no :yfkgf÷;~rfng ug]{ ;DaGwdf ;~rfns ;ldltaf6 ePsf] lg0f{o .
-v_ h'g b]zdf zfvf sfof{no :yfkgf ul/g] xf], ;f] b]z (Host Country) sf] lgofds lgsfon] tf]s]sf]
k'FhL -Assigned Capital_ k'/f ug'{ kg]{5 .
-u_ ljb]zdf zfvf sfof{no :yfkgf ug]{ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfn]] o; k|of]hgsf] nflu
cfj]bg lb+bf tf]lsPsf] 9fFrfdf kmf/fd e/L btf{ z'Ns afkt ?= b'O{ nfv -lkmtf{ gx'g]_ sf] g]=/f=a}+=
gf=gf]=cf=lx;fadf hDdf u/]sf] ef}r/sf] cw{s§L ;d]t k]z u/L cfj]bg lbg' kg]{5 .
-3_ ;DalGwt b]zsf] lgofds lgsfosf] gLltut Joj:yf / ;f]sf] kfngf ug{ ;Sg] ;DaGwdf a}+ssf]
tkm{af6 ul/Psf] :j3f]if0ff .
-ª_ h'g b]zdf zfvf sfof{no :yfkgf ul/g] xf], pQm b]zaf6 nfef+z (Dividend) ÷d'gfkmfsf] ?kdf
ljb]zL d'b|fdf g]kfn leq\ofpg Pjd\ syd\sbflrt ljb]zl:yt zfvf sfof{no aGb ug'{ kg]{ cj:yf
cfPdf tf]lsPsf] k'FhL -Assigned Capital_ h'g ljb]zL d'b|fdf nluPsf] xf], ;f]xL ljb]zL d'b|fdf jf
kl/jTo{ ljb]zL d'b|fdf clgjfo{ ¿kdf :jb]zdf lkmtf{ ug'{ kg]{ x'Fbf ;f] ;d]tsf ljifodf Host
Country sf] P]g tyf gLltut Joj:yfn] g/f]Sg] Joxf]/f k|dfl0ft x'g] sfuhft .
-%_ pko{'Qm adf]lhd zfvf sfof{no vf]Ng] clGtd :jLs[ltsf] nflu cfj]bg k]z x'g cfPdf a}+sn] cfjZos
hfFra'em u/L b]xfosf zt{ tyf cGo cfjZos yk zt{ ;d]t tf]sL clGtd :jLs[lt k|bfg ug{] 5 .
zt{ tyf dfkb08x?
-s_ clGtd :jLs[lt k|fKt u/]sf] ^ dlxgfleq To:tf] zfvf sfof{no vf]nL sfof{no ;~rfng ul/;Sg'
kg]{5 / ;f]sf] hfgsf/L o; a}+snfO{ lbg' kg]{5 . pQm tf]lsPsf] cjlwleq zfvf sfof{no ;~rfng
ug{ g;s]÷gePdf :jLs[lt :jtM /2 x'g]5 / k'gM :yfkgf ug{] :jLs[ltsf] nflu gofF k|lqmofaf6
lgj]bg k]z ug'{ kg]{5 .
-v_ zfvf sfof{no sfof{no ;~rfngsf] nflu x'g] ljb]zL d'b|f vr{sf] nflu o; a}+ssf] ljb]zL ljlgdo
Joj:yfkg ljefuaf6 :jLs[lt lng' kg]{5 .
-u_ ljb]zl:yt zfvfn] u/]sf] Jofj;flos sfd sf/jfxLsf] ;Dk"0f{ bfloTj k'/f ug{ cfjZos x'g] /sd
tyf cGo s'g} klg bfloTj /fi6« a}+sn] dfu u/]sf] avt pknAw u/fpg] 5f}+ egL g]kfndf /x]sf]
d'Vo sDkgL -Parent Company_ sf] ;~rfns ;ldltn] u/]sf] lnlvt k|lta4tf o; a}+sdf k]z ug'{
kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 119
-3_ ljb]zdf /x]sf] zfvf sfof{no ;"rgf cfbfg k|bfg ug{sf] nflu ;"rgf k|0ffnLdf tTsfn cfj4 x'g
;Sg] Joj:yf u/]sf] x'g' kg]{5 .
-ª_ o; a]}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / a}+s ;'kl/j]If0f ljefudf k]z ug'{ kg]{ k|rlnt
Joj:yf adf]lhd ljQLo ljj/0fx?df ljb]zdf ;+rflnt zfvf sfof{nosf] ljQLo ljj/0f PsLs[t
-Consolidated_ tyf 5'§} -Separate_ ;d]t k]z ug'{ kg]{5 .
-r_ ljb]zdf zfvf sfof{no :yfkgf ug]{ æsÆ ju{sf] Ohfhtkqk|fKt ;+:yfn]] o; a}+ssf] k"j{ :jLs[lt
lagf pQm zfvf sfof{nosf] 7]ufgf kl/jt{g ug{, aGb ug{ jf ufEg kfpg] 5}gg\ .
-5_ ljb]zdf zfvf sfof{no vf]Ng rfxg] a}+sn] ;DalGwt Host Country sf] lgofds ;+:yfsf] lgb]{zg /
o; a}+sn] tf]s] adf]lhdsf] k'FhLsf] ljj/0f / k'FhL kof{Kttf ;b}j k'/f u/]sf] x'g' kg]{5 .
-h_ ljb]zl:yt zfvfsf] k|of]hgsf] nflu tf]lsPsf] k'FhL -Assigned Capital_ afx]ssf] s'g} klg /sd
-lgIf]k kl/rfng ;d]t_ jf kl/jTo{ ljb]zL d'b|f ljb]z n}hfg kfOg] 5}g .
-em_ ljb]zl:yt zfvfsf] ;Dk"0f{ sf/f]af/x?sf] lgodg / ;'kl/j]If0f ug]{ clwsf/ g]kfn /fi6« a}+s / Host
Country sf] lgofds / ;'kl/j]Ifsdf cGtlg{lxt /xg]5 . k|rlnt Joj:yf adf]lhd To:tf
zfvfx?sf] cfjlws ?kdf u}/ :ynut -Off-site_ tyf :ynut -On-site_ ;'kl/j]If0f sfo{ lgoldt
?kdf ul/g]5 . ;f] ;'kl/j]If0fsf] sfo{sf] nflu ;DalGwt a}+sn] ;+:yfut 9+un] g} ;'kl/j]IfsnfO{
;xof]u ug'{kg]{5 .
-~f_ g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf] lgb]{zg, kl/kq,
dfu{bz{g OToflb -cGoyf pNn]v ul/Psf] cj:yfdf afx]s_ ljb]zl:yt zfvfsf] xsdf ;d]t nfu"
x'g]5 . To:tf zfvfx?sf] nflu s'g} ljz]if Joj:yf ug'{ k/]df jf lgsfzf lbg' k/]df g]kfn /fi6«
a}+sn] cfjZostfg';f/ ug{ ;Sg]5 .
-6_ gLltut lgb]{zg tyf sfg'gsf] kfngf gu/]df k|rlnt /fli6«o tyf cGt/f{li6«o k|rng cg';f/
sf/jfxL / b08 hl/jfgf ul/g] 5 .
-7_ ljb]zdf zfvf sfof{no ;~rfng ubf{ ckgfOg] a}+lsË sfo{ljlw, shf{ lgb]{lzsf nufotsf
sfuhft oyf;do o; a}+sdf k]z ug'{ kg]{5 . Host Country sf] lgofds jf ;'kl/j]Ifsn] nufPsf]
b08, h/Ljfgf tyf ;'zf;g ;DaGwL sf/jfxLsf] hfgsf/L !% lbgleq o; a}+ssf] lgodg ljefu /
;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
-8_ ljb]zdf zfvf sfof{no ;~rfng ubf{ ;DklQ z'l4s/0f lgjf/0f P]gsf] k"0f{ kl/kfngf ug'{÷u/fpg'
kg]{5 .
-v_ æsÆ ju{sf jfl0fHo a}+sx¿n] ljb]zdf ;Dks{÷k|ltlglw sfof{no :yfkgf ug]{ ;DaGwL Joj:yf
-!_ b]xfosf cj:yf k'/f u/]sf æsÆ ju{sf a}+sx?n] o; a}+ssf] :jLs[lt lnO{ ljb]zdf ;Dks{÷k|ltlglw
sfof{no vf]Ng ;Sg] 5g\M–
-s_ o; a}+sn] tf]s]sf] Go"gtd r'Qmf k'FhL k'/f u/]sf] .
-v_ ljut tLg jif{ b]lv lgoldt ?kdf o; a}+sn] tf]s]sf] k'FhLsf]if sfod u/]sf] .
-u_ ljut kfFr jif{b]lv lgliqmo shf{ cg'kft % k|ltzteGbf sd /x]sf] .
-3_ ljut # jif{b]lv ;+:yf / ;+:yfsf ;~rfns clgjfo{ gub df}Hbft afx]s cGo s'g} sfjf{xLdf gk/]sf] .
-ª_ shf{ gf]S;fgL Joj:yf k'0f{ ?kn] cg'kfngf u/]sf] .
-r_ z'k/Lj]IfsLo k'g/fjnf]sg cGtu{t ;du| hf]lvd Joj:yfkgdf @ k|ltzt eGbf a9L s'n hf]vLd
efl/t ;DklQ -Total Risk Weighted Exposure_ yk gePsf] .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 120
-@_ pka'Fbf ! df plNnlvt of]Uotf k'u]sf OR5's a}+sn] ;j{k|yd No Objection Letter sf] nflu o; a}+s ;dIf
b]xfosf] sfuhft ;lxt cfj]bg k]z ug'{ kg]{5 .
-s_ ;~rfns ;ldltsf] lg0f{o .
-v_ ;DalGwt b]zsf] lgofds lgsfosf] gLltut Joj:yf / ;f]sf] kfngf ug{ ;Sg] ;DaGwdf a}+ssf] tkm{af6
ul/Psf] :j3f]if0ff .
-u_ ;+efJotf cWoog k|ltj]bg .
-3_ ljut # jif{sf] jflif{s ljQLo ljj/0f .
-#_ pko{'Qm adf]lhd k]z x'g cfPsf] sfuhft cWoog u/L ;Dks{÷k|ltlglw sfof{no :yfkgf ug{ o; a}+sjf6
No Objection Letter k|bfg ug{ ;lsg]5 .
-$_ ljb]zdf ;Dks{÷k|ltlglw sfof{no vf]Ng rfxg] a}+sn] ;DalGwt Host Country n] tf]s]sf dfkb08 cg'?k
No Objection Letter k|fKt eP kZrft o; a}+s ;dIf clGtd :jLs[ltsf] nflu cfj]bg ug'{kg]{5 .
-%_ clGtd :jLs[ltsf] nflu cfj]bg k]z x'g cfPdf a}+sn] cfjZos hfFra'em u/L b]xfosf zt{ tyf cGo
cfjZos yk zt{ ;d]t tf]sL clGtd :jLs[lt k|bfg ug{] 5 .
-s_ clGtd :jLs[lt k|fKt u/]sf] ^ dlxgfleq To:tf] ;Dks{÷k|ltlglw sfof{no vf]nL sfof{no ;~rfng
ul/;Sg' kg]{5 / ;f]sf] hfgsf/L o; a}+snfO{ lbg' kg]{5 .
-v_ ;Dks{÷k|ltlglw sfof{no ;~rfngsf] nflu x'g] ljb]zL d'b|f vr{sf] nflu o; a}+ssf] ljb]zL ljlgdo
Joj:yfkg ljefuaf6 :jLs[lt lng' kg]{5 .
^= 3'DtL a}+lsË ;]jf ;DaGwL Joj:yf
Ohfhtkqk|fKt æsÆ ju{ / /fli6«o:t/sf ævÆ / æuÆ ju{sf ;+:yfx?n] a}+lsË ;'ljwfsf] kx'Fr gePsf]
:yfgdf b]xfosf] gLltut Joj:yf tyf zt{x?sf] cwLgdf /xL ;jf/L ;fwgdf sfof{no /fv]/ 3'DtL
a}+lsË ;]jf ;~rfng ug{ ;Sg]] 5g\ .
!= 3'DtL a}+lsË ;]jf sf7df08f}+ pkTosfsf] dxfgu/kflnsf, pkdxfgu/kflnsf / gu/kflnsf afx]s
b]ze/ s'g} klg :yfgdf cfˆgf] a}+ssf] s'g} glhssf] zfvfnfO{ ;Dks{÷lgoGq0f sfof{no tf]s]/
;~rfng÷sfof{Gjog ug'{ kg]{5 .
@= 3'DtL a}+lsË ;]jfdf ;+nUg x'g] gub, dfu{:y gub -Cash in Transit_, ;jf/L ;fwg, sd{rf/L tyf
cGo ;DklQsf] aLdf u/]sf] x'g' kg]{5 .
#= ;DalGwt a}+s tyf ljQLo ;+:yfn] of] ;]jf ;~rfng ubf{ cfOkg]{ ;'/Iff k|0ffnL nufotsf ;Dk"0f{
hf]lvd klxrfg / Joj:yfkg cfkm}+n] ug{' kg]{5 .
$= 3'DtL a}+lsË ;]jf pknAw u/fP afkt ljBdfg k|rlnt ;]jf z'Ns afx]s cGo s'g}klg ;]jfz'Ns
;]jfu|fxL;Fu lng kfOg] 5}g . sf/f]af/sf] ljj/0f / k|efj u|fxssf] vftfdf tTsfn emNsg]
Joj:yf ug'{ kg]{5 .
%= 3'DtL a}+lsË ;]jf pknAw u/fpg] :yfg cflbsf] ;DaGwdf cfjZostf cg';f/ g]kfn ;/sf/sf]
;DalGwt lgsfo jf clwsf/Lsf] :jLs[lt lng' kg]{5 . cfjZostfg';f/ :yfgLo k|x/L, k|zf;g;Fu
t'?Gt ;Dks{ ug{÷u/fpg ;Sg] u/L cfw'lgs ;+rf/ ;fwgsf] ;'ljwf x'g' kg]{5 .
^= ;'/Iff l:ylt tyf :yfg ljZf]if x]/L 3'DtL a}+lsË ;]jf ;~rfng ug{ rfxg] ;+:yfn] sf/f]af/ /sdsf]
;Ldf cfkm}+ lgwf{/0f ug{ ;Sg] 5g\ .
&= 3'DtL a}+ls+usf] dfWodaf6 g]kfnL ?k}+ofdf dfq lgIf]k tyf e'QmfgL ;]jf k|bfg ug'{ kg]{5 .
*= 3'DtL a}+lsË ;]jf pknAw u/fOg] :yfgdf xltof/ ;lxtsf] ;'/Iff uf8{ x'g' kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 121
(=
&=
a}+ssf] cfGtl/s n]vfk/LIf0f ljefun] 3'DtL a}+lsË sf/f]af/nfO{ ;'/lIft agfpg lglZrt dfkb08
agfO{ cfGtl/s n]vfk/LIf0fdf ;f] ;DaGwL sf/f]af/nfO{ ;d]t ;d]6\g' kg]{5 .
!)= 3'DtL a}+lsË ;]jf ;~rfng ug]{ ;+:yfn] u|fxssf] lgIf]k ;DaGwL sf/f]af/ tyf /]ld6\ofG; ;]jf
pknAw u/fpg] afx]ssf cGo ;]jf ;'ljwf k|bfg ug{ kfOg] 5}g .
!!= ;DalGwt a}+s tyf ljQLo ;+:yfn] of] ;]jf ;~rfng ubf{ k|of]u ug]{ ;jf/L ;fwgdf cfjZos ;]jf
k|bfg ug{ k"jf{wf/ / ;"rgf k|0ffnL h8fg u/]sf] x'g' kg]{5 .
!@= 3'DtL a}+lsË ;]jfdf hfg] sd{rf/Ln] :jLs[t ef}uf]lns If]qdf dfq uPsf] k|dfl0ft x'g] ;jf/L
;fwgsf] nu a's tyf cGo sfuhft tof/ ug'{ kg]{5 .
!#= a}+ssf] Network / Database k"0f{ ;'/lIft x'g' kg]{5 . k|fljlws Joj:yfkgdf s'g} ;d:of cfO{
lgIf]k tyf e'QmfgL sf/f]af/ k|efljt eO{ Database Iflt ePdf ;f] Ifltsf] k"0f{ hjfkmb]lxtf
;DalGwt a}+s tyf ljQLo ;+:yfsf] g} x'g]5 .
!$= Software Data nfO{ ;+:yfsf] s]Gb|Lo ;"rgf k|0ffnLdf tTsfn k|jfx / ;"rgf ljlgdo ug{ Joj:yf
ldnfpg' kg]{5 .
!%= 3'DtL a}+lsË sf/f]af/ ug]{ ;DaGwL lg0f{o ;DalGwt a}+s tyf ljQLo ;+:yfsf] ;~rfns ;ldltaf6
ePsf] x'g' kg]{5 .
!^= dfly plNnlvt zt{x?, cGo k|rlnt sfg'g / o; a}+ssf] lgb]{zgsf] cwLgdf /xL o; a}+ssf] k"j{
:jLs[lt lnP/ dfq 3'DtL a}+lsË ;]jf k|bfg ug{ ;lsg] 5 .
;Lldt a}+lsË OsfO{ -Limited Banking Outlets_ ;DaGwL Joj:yf
Ohfhtkqk|fKt ;+:yfx?n] ;Lldt a}+lsË OsfO{ (Limited Banking Outlets) sf] ?kdf sfof{no -lgoldt
?kdf sd{rf/L v6fO{ jf tf]lsPsf] lbgdf sd{rf/L v6fO{ ;]jf k|bfg ug{]_ :yfkgf u/L b]xfosf] gLltut
Joj:yf tyf zt{x?sf] cwLgdf /xL a}+lsË ;]jfsf] kFx'r gk'u]sf -sf7df08f}+ pkTosf, b]zsf cGo pk–
dxfgu/kflnsf÷gu/kflnsf afx]ssf_ If]qx?df ;Lldt a}+lsË OsfO{ dfkm{t a}+lsË ;]jf k|bfg ug{ ;Sg]
5g\ .
gLltut Joj:yf tyf zt{x?M
1. ;Lldt a}+lsË ;]jf pknAw u/fpg] ;DaGwL lg0f{o ;DalGwt ;+:yfsf] ;~rfns ;ldltaf6 ePsf] x'g'
kg]{5 .
2. ;Lldt a}+lsË OsfO{ dfkm{t ;]jf k|bfg ug{ rfxg] ;+:yfn] sf/f]af/ /sdsf] ;Ldf cfkm}+ lgwf{/0f ug{
;Sg] 5g\ .
3. ;DalGwt ;+:yfn] of] ;]jf ;~rfng ubf{ cfOkg]{ ;'/Iff k|0ffnL nufotsf ;Dk"0f{ hf]lvd klxrfg /
Joj:yfkg cfkm}+n] ug{' kg]{5 .
4. ;Lldt a}+lsË ;]jf pknAw u/fOg] :yfgdf kof{Kt ;'/Iffsf] Joj:yf ug'{ kg]{5 .
5. ;Lldt a}+lsË OsfO{ ;]jfdf ;+nUg x'g] gub, dfu{:y gub -Cash in Transit_, ;jf/L ;fwg, sd{rf/L
tyf cGo ;DklQsf] aLdf u/]sf] x'g' kg]{5 .
6. ;Lldt a}+lsË OsfO{ dfkm{t ;]jf pknAw u/fP afkt ljBdfg k|rlnt ;]jf z'Ns afx]s cGo
s'g}klg ;]jfz'Ns ;]jfu|fxL;Fu lng kfOg] 5}g . sf/f]af/sf] ljj/0f / k|efj u|fxssf] vftfdf
tTsfn emNsg] Joj:yf ug'{ kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 122
;Lldt a}+lsË OsfO{sf] dfWodaf6 g]kfnL ?k}+ofdf dfq lgIf]k tyf e'QmfgL ;]jf k|bfg ug'{ kg]{5 /
cGt/f{li6«o:t/df sf/f]af/ -Cross Border Transaction_ ug{ / e'QmfgL ;]jfdf j}b]lzs d'b|fsf] k|of]u
ug{ kfOg] 5}g .
8. ;+:yfn] u|fxsnfO{ lgIf]k, e'QmfgL tyf shf{ ;DaGwL sf/f]af/ / cfGtl/s /]ld6\ofG; ;]jf pknAw
u/fpg] afx]ssf cGo ;]jf ;'ljwf k|bfg ug{ kfOg] 5}g .
9. ;+:yfsf] Network / Database k"0f{ ;'/lIft x'g' kg]{5 . k|fljlws Joj:yfkgdf s'g} ;d:of cfO{ lgIf]k
tyf e'QmfgL sf/f]af/ k|efljt eO{ Database Iflt ePdf ;f] Ifltsf] k"0f{ hjfkmb]lxtf ;DalGwt
;+:yfsf] g} x'g]5 .
10. sf/f]af/ ;DkGg eP kZrft glhssf] zfvf jf
zfvf jf s]Gb|Lo sfof{nodf k|ToIf ?kdf (Live)
Data Transfer u/L s]Gb|Lo ;"rgf k|0ffnLdf tTsfn ;"rgf cfbfg k|bfg x'g] Pjd\ pko'Qm Backup
sf] ;d]t Joj:yf u/]sf] x'g' kg]{5 . o:tf] ;'ljwf tf]lsPsf] :yfgdf sDtLdf xKtfsf] @ lbg pknAw
u/fpg' kg]{5 .
11. ;+:yfsf] cfGtl/s n]vfk/LIf0f ljefun] ;Lldt a}+lsË sf/f]af/nfO{ ;'/lIft agfpg lglZrt dfkb08
agfO{ cfGtl/s n]vfk/LIf0fdf ;f] ;DaGwL sf/f]af/nfO{ ;d]t ;d]6\g' kg]{5 .
12. sf/f]af/ ubf{ u|fxs klxrfg nufot ;DklQ z'l4s/0f ;DaGwL lgb]{zgsf] k"0f{ kl/kfngf u/]sf] x'g'
kg]{5 .
13. dfly plNnlvt zt{x?, cGo k|rlnt sfg'g / o; a}+ssf] lgb]{zgsf] cwLgdf /xL o; a}+ssf] k"j{
:jLs[lt lnP/ dfq ;Lldt a}+lsË ;]jf pknAw u/fpg ;lsg] 5 .
*= ;Dks{ sfof{no ;DaGwdf
-s_ a}+s tyf ljQLo ;+:yfx?n] s0ff{nL k|b]z / ;'b"/ klZrd k|b]zx?df ;Dks{ sfof{no vf]Ng o;
a}+ssf] :jLs[lt lng' kg]{ 5}g .
-v_ o; Joj:yf adf]lhd ;Dks{ sfof{no vf]n]sf] hfgsf/L !% lbgleq o; a}+ssf] a}+s tyf ljQLo
;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf u/fpg' kg]{5 .
-u_ ;Dks{ sfof{non] lgIf]k / shf{ ;DaGwL s'g} sf/f]af/ ug{ kfpg] 5}g .
-3_ ;Dks{ sfof{nosf] d"ne"t p2]Zo ljQLo ;fIf/tf clea[l4 ug]{ / ljQLo ;]jf lj:tf/df 6]jf
k'¥ofpg] x'g]5 .
(= zfvf÷sfof{no ;DaGwL o; lgb]{zg adf]lhdsf] k|lqmof tyf zt{ k'/f gu/L vf]lnPsf zfvf tTsfn} aGb
ug'{kg{]5 / cfufdL @ jif{;Dd yk zfvf vf]Ng kfOg] 5}g .
!)= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&& sf] zfvf÷sfof{no ;DaGwL Joj:yf O=k|f=lgb]{zg g+= !$÷)&& af6 hf/L
ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&* sflQs @* ut];Dd hf/L ePsf o;} ljifo;Fu
;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
7.
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 123
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= !%÷)&*
Aofhb/ ;DaGwL Joj:yf
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] lgIf]kdf k|bfg ug]{ / shf{ tyf ;fk6df lng]
Aofhb/ ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf lgb]{zg
hf/L ul/Psf] 5 .
1. lgIf]ksf] Aofhb/
k|rlnt sfg'g tyf b]xfosf] Joj:yfsf] cwLgdf /xL Ohfhtkqk|fKt ;+:yfn] lgIf]ksf] Jofhb/ tyf
u0fgf ljlw cfkm+}n] lgwf{/0f ug{ ;Sg]5g\ .
-!_ lgIf]kdf lbg]] Aofhb/ dfl;s ?kdf dfq kl/jt{g ug{ ;lsg]5 . cfufdL dlxgfsf] nflu lgIf]kdf
nfu' x'g] Aofhb/;DaGwL ;"rgf g]kfnL dlxgf z'? x'g' k"j{ k|sflzt ul/;Sg'kg]{ 5 .
-@_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] lgIf]kdf k|bfg ug]{ Aofhb/ lgwf{/0f tyf k|sfzg ubf{
;DalGwt ju{sf ;a} ;+:yfn] cl3Nnf] dlxgf k|sfzg u/]sf] clwstd Aofhb/ -pka'Fbf % sf]
k|ltaGwfTds jfSof+z / pka'Fbf & n] tf]s]sf vftfafx]s_ sf] cf};t tyf Go"gtd Aofhb/ -sn
lgIf]k afx]s_ sf] cf};tdf a9Ldf bz k|ltztn] dfq kl/jt{g u/L Aofhb/ lgwf{/0f ug{ ;Sg]5g\ .
o;/L Aofhb/ lgwf{/0f ubf{ sfod x'g] clwstd / Go"gtd Aofhb/ aLrsf] cGt/ pkaF'bf % sf]
Joj:yfsf] ;LdfeGbf a9L x'g uPdf clwstd jf Go"gtddWo] Ps b/ ;f]xL sfod u/L cGo
b/x? ;dfof]hg ug'{kg]{ 5 .
pbfx/0fsf] nflu olb cl3Nnf] dlxgf …sÚ ju{sf ;a} a}+sn] k|sfzg u/]sf clwstd Aofhb/sf]
cf};t *=% k|ltzt ePdf ;f]df !) k|ltztn] a[l4 u/L sfod x'g] (=#% k|ltzt;Dd dfq …sÚ
ju{sf a}+sn] clwstd Aofhb/ lgwf{/0f ug{ ;Sg]5g\ .
-#_ ;+:yfut d'2tL lgIf]k -af]nsaf]n;d]t_ df k|bfg ul/g] clwstd Aofhb/ ;j{;fwf/0fnfO{ d'2tL
lgIf]kdf k|bfg ul/g] clwstd Aofhb/eGbf sDtLdf Ps k|ltzt laGb'n] sd x'g'kg]{5 .
-$_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] pka'Fbf -@_ / -#_ adf]lhdsf] Joj:yf @)&* sflQs
dlxgfsf] nflu k|sflzt eO{;s]sf] Jofhb/df ;d]t ;+zf]wg u/L ldlt @)&*÷)&÷)# leq
cfk\mgf] j]a;fO6 dfk{mt ;fj{hlgs u/L ;f]xL ldltaf6 nfu" ug'{ kg]{5 . o:tf] Aofhb/ ldlt
@)&*÷)&÷)% leq b}lgs klqsfdf;d]t k|sfzg ug'{kg]{5 .
-%_ sn lgIf]k afx]ssf Aofh k|bfg ul/g] ;a} k|sf/sf :jb]zL d'b|fsf lgIf]k vftfx?df lbOg]
clwstd / Go"gtd Aofhb/ aLrsf] cGt/ % k|ltzt ljGb' eGbf a9Ln] km/s kfg{ kfO{g] 5}g .
t/, ;fdflhs ;'/Iff eQfjfktsf] /sd dfq hDdf x'g] JolQmut lgIf]k vftf tyf cIfosf]if
jfktsf] /sd d'2tL lgIf]ksf] ?kdf :jLsf/ ubf{ a}+s tyf ljQLo ;+:yf / u|fxs aLrsf] cfk;L
;xdltdf dfly pNn]lvt Aofhb/ eGbf a9L x'g] u/L Aofhb/ sfod ug{ of] Joj:yfn] afwf
k'¥ofPsf] dflgg] 5}g .
-^_ ljleGg k|sf/sf art vftfx?df lbOg] Jofhb/sf] cGt/ @ k|ltzt ljGb' eGbf a9Ln] km/s kfg{
kfO{g] 5}g . art vftfsf] Aofhb/ a9fpFbf jf gofF art vftf ljsf; ubf{;a} k|sf/sf art
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 124
2.
3.
vftfsf] Aofhb/ a9\g] / Pj+ ?kn] Aofhb/ 36fpFbf ;a} k|sf/sf art vftfsf] Aofhb/ 36\g] u/L
Aofhb/ ;dfof]hg ug'{ kg]{5 .
-&_ j}b]lzs /f]huf/Ldf /x]sf g]kfnLsf] a}+lsË k|0ffnLaf6 k|fKt x'g] ljk|]if0f /sd a}+s tyf ljQLo
;+:yfx?df lgIf]k /fv]df Go"gtd ! k|ltzt laGb' yk u/L Aofhb/ k|bfg ug{' kg]{5 . o:tf]
lgIf]ksf] Jofhb/ pka'Fbf % / pka'Fbf ^ df pNn]lvt Jofhb/ aLrsf] cGt/ u0fgf ubf{ 5'6 k|bfg
ul/Psf] 5 .
-*_ dfu tyf cNk ;"rgfdf cfwfl/t lgIf]k (Call Deposit) df art lgIf]kdf k|bfg ul/g] Go"gtd
Aofhb/sf] krf; k|ltzt eGbf a9L Aofh k|bfg ug{ kfOg] 5}g\ . o:tf vftfx?df r]s hf/L ug{
kfOg] 5}g .
-(_ af]nsjf]n -Bidding_ sf] cfwf/df ;+sng x'g] d'2tL lgIf]ksf] xsdf k|sflzt Aofhb/df ga9\g]
u/L lgIf]k ;+sng ug'{ kg]{5 . t/, cfk'm;+u} /x]sf] lgIf]knfO{ k"gMaf]nsaf]n u/L gjLs/0f ug'{
k/]df k|sflzt Aofhb/df )=! k|ltzt laGb" ;Dd yk u/L lgIf]k ;+sng ug{ ;lsg]5 .
-!)_ tLg dlxgf eGbf sd ;dofjlwsf] d'2tL lgIf]k :jLsf/ ug{ kfOg] 5}g . ;fy}, d'2tL lgIf]ksf]
;dofjlw ;dfKt gx'b} k"j{lgwf{l/t Aofhb/ sfod /xg] u/L u|fxsn] rfx]sf] jvt hlxn]klg
lemSg kfpg] u/L d'2tL lgIf]k :jLsf/ ug{ kfOg] 5}g .
-!!_ Aofh k|bfg ul/g] vftf s'g} klg sf/0fn] lgis[o x'g uPdf ;d]t lgIf]kstf{n] kfpg'kg]{ Aofh
k|bfg ug'{kg]{5 .
cfwf/ b/
;+nUg cg';"rL–!%=! sf] æcfwf/ b/ lgwf{/0f ;DaGwL sfo{ljlw, @)^(Æ adf]lhd dfl;s ?kn] cfwf/ b/
u0fgf u/L lgb]{zg kmf=g+= !%=! adf]lhdsf] 9fFrfsf] ljj/0f dlxgf ;dfKt ePsf] & lbgleq o; a}+sdf
k]z ug'{ kg]{5 . ;fy}, pQm cfwf/ b/nfO{ cfˆgf] j]a;fO6df ;d]t k|sflzt ug'{ kg]{5 .
shf{sf] Aofhb/
shf{ tyf ;fk6df lng] Aofhb/, Aofh u0fgfljlw, xhf{gf nufpg] ljlw, ;]jf z'Ns / sldzg b/
;DaGwdf k|rlnt sfg'g tyf b]xfoadf]lhdsf dfkb08x?sf] kfngf u/L lgwf{/0f ug{ ;lsg]5 .
(1) shf{ tyf ;fk6sf] Aofhb/ lgwf{/0f ubf{ cg';"rL–!%=! adf]lhd u0fgf ul/Psf] æcfwf/ b/Æ Base Rate_ ;Fu cfj4 ug'{ kg]{5 . ;fy}, k'g/tflnsLs/0f jf k'g/;+/rgf ul/g] shf{sf] Aofhb/
;d]t cfwf/ b/nfO{ cfwf/ dfgL lgwf{/0f ug'{ kg]{5 .
(2) shf{ k|jfx ubf{ C0fL;Fu ul/g] ;Demf}tfdf jflif{s k]gfn Aofhb/ @ k|ltzt ljGb' eGbf a9L gx'g]
u/L pNn]v ug'{kg]{5 . k]gfn Aofh u0fgf ubf{ Dofb gf3]sf] ;fFjf /sddf jflif{s k]gfn Aofhb/n]
ljnDa ePsf] ;dofjlwsf nflu sfod x'g cfpg] /sd eGbf a9L lng / k]gfn Aofhdf Aofh
nfUg] u/L /sd c;'n pk/ ug{ kfOg] 5}g .
t/, sf]le8–!( ;+qmd0f Go"gLs/0fsf nflu hf/L ePsf] lgif]wf1f cjlwe/ / ;f] cjlw ;dfKt
ePsf] & lbg;Dd a}+s tyf ljQLo ;+:yfx?n] u|fxsaf6 shf{ c;'nLdf s'g}klg k|sf/sf] k]gfN6L
jf cltl/St z'Ns lng kfOg] 5}g .
(3)
(4)
shf{sf] k|sf/ tyf e'QmfgL cjlwsf cfwf/df 5'§f5§} lk|ldod b/ to u/L dfl;s ?kdf
shf{ tyf ;fk6sf] Aofhb/ lgwf{/0f tyf k|sfzg ug{' kg]5
{ . cfufdL dlxgfsf] nflu shf{
tyf ;fk6df nfu' x'g] Aofhb/ ;DaGwL ;'rgf g]kfnL dlxgf ;'? x'g' k"j{ k|sflzt ul/;Sg'kg]{ 5 .
Aofhb/ k|sfzg ubf{ shf{ zLif{s cg';f/ cfwf/ b/df yk ul/g] lk|ldod b/ :ki6 ?kdf pNn]v
ug'{ kg]{5 . k|sflzt lk|ldod b/ kl/jt{g ubf{ cw{jflif{s ?kdf kl/jt{g ug{ ;lsg]5 . t/,
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
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(6)
(7)
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(13)
lk|ldod b/ 36fpg' kg]{ ePdf cw{jflif{s eGbf sd ;dofjlwdf klg k|sflzt lk|ldod b/
kl/jt{g ug{ ;lsg]5 .
s'g} JolQm jf kmd{nfO{ k|bfg ul/g] shf{ tyf ;fk6sf] Aofhb/ lgwf{/0f ubf{ cfwf/ b/df yk
ul/g] lk|ldod b/ :ki6 ?kdf pNn]v ug'{kg]{5 . pbfx/0fsf nflu s'g} u|fxsnfO{ k|bfg ul/g]
shf{sf] Aofhb/ lgwf{/0f ubf{ cfwf/ b/df @ k|ltzt ljGb'n] lk|ldod yk ug]{ ePdf lgDgfg';f/
Aofhb/ to ug'{ kg]{5 M
shf{sf] Aofhb/ = cfwf/ b/ + @ k|ltzt ljGb'
s'g}klg shf{ cfwf/b/ eGbf sd Jofhb/df k|jfx ug{ kfOg] 5}g .
a}+s tyf ljQLo ;+:yfx?n] k|bfg ug]{ ;Dk"0f{ cfjlws k|s[ltsf shf{sf] kl/jt{gLo Aofhb/
-Adjustable Interst Rate) sf] ;fy} l:y/ Aofhb/ (Fixed Interest Rate_ ;d]t k|sfzg ug'{kg]{ 5 .
C0fLnfO{ lbOg] shf{ k|:tfj kq (Offer Letter) df cfwf/ b/df yk ug]{ lk|ldod b/ :ki6 ?kdf
pNn]v ug'{ kg]{5 . lk|ldod b/ to ubf{ shf{sf nflu cfj]bg k|fKt x'Fbfsf] jvt k|sflzt lk|ldod
b/ eGbf a9L to ug{ kfOg] 5}g .
Psk6s lk|ldod b/ lgwf{/0f u/L C0fLnfO{ lbOg] shf{ k|:tfj kqdf pNn]v u/L shf{ k|jfx u/]
kZrft\ lk|ldod b/ j[l4 ug{ jf s'g} lsl;dsf] l8:sfpG6 k|bfg u/L k'gM :jtM a[l4 x'g] h:tf
of]hgf nfu" ug{ kfOg] 5}g . t/, C0fLn] h'g p2]Zosf nflu shf{ lnPsf] xf] ;f] p2]Zodf shf{
k|of]u gu/]sf] / lwtf] ;DklQdf xfgL gf]S;fgL k'¥ofpg] sfo{ u/]sf] kfOPdf pk a'Fbf @ adf]lhdsf]
xhf{gf b/ yk ug{ of] Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
C0fLn] lng] yk shf{ jf a}+s tyf ljQLo ;+:yfn] k|jfx ug]{ gofF shf{sf] xsdf gofF k|sflzt
lk|ldod b/ nfu" x'g]5 .
Ohfhtkqk|fKt ;+:yfn] shf{ tyf ;fk6sf] Aofhb/ lgwf{/0f ug]{ qmddf cfwf/ b/df yk ul/g]
lk|ldod b/ to ubf{ Aofhb/ cGt/ ;DaGwL o;} lgb]{zgsf] a'Fbf g+= $ sf] Joj:yfnfO{ k"0f{ ?kdf
kfngf ug'{ kg]{5 .
shf{sf] Aofhb/ j[l4 ubf{ qodf;Ls cf};t cfwf/ b/df ePsf] j[l4;Dddfq j[l4 ug{ ;lsg] 5 /
o:tf] j[l4 Ps qodf;df Psk6s dfq ug{ ;lsg]5 . t/, qodf;Ls cf};t cfwf/ b/ a[l4 x'Fbf
Aofhb/ a[l4 gug{, C0fL;Fusf] ;xdltdf l:y/ Aofhb/ sfod ug{ tyf h'g;'s} ;dodf klg
Aofhb/ 36fpg o; Joj:yfn] jfwf kg]{ 5}g . o;/L] qodfl;s ?kdf cf};t cfwf/b/df kl/jt{g
x'Fbf Aofhb/df kl/jt{g x'g]÷gx'g] ;DaGwdf C0fLnfO{ offer letter df :ki6 ?kdf pNn]v u/L
clgjfo{ hfgsf/L lbg] Joj:yf ug'{kg]{5 . kl/jt{gLo Aofhb/ cfw/b/;Fu cfa4 ubf{
Ohfhtkqk|fKt ;+:yfsf] Core Banking System dfk{mt qodf;Ls cf};t cfwf/ b/df ePsf]
kl/jt{g cg';f/ :jtM Aofhb/ kl/jt{g x'g] k|0ffnLsf] Joj:yf ug'{ kg]{5 .
Ohfhtkqk|fKt ;+:yfn] O=k|f= lgb]{zg g++ !&÷)&%-ljkGg ju{df k|jfx ug'{kg]{ shf{ ;DaGwL
Joj:Yff_ adf]lhd h]i7 gful/s, blnt, d'Qm sd}of, jfbL, xlnof, åGå lkl8t, Psn dlxnf tyf
km/s 9+un] ;Ifd JolQmnfO{ k|jfx ug]{ ljkGg ju{ shf{sf] Aofh b/df sDtLdf Ps k|ltzt laGb'n]
;x'lnot lbg] Joj:yf ldnfpg' kg]{5 .
JolQmut cfalws shf{sf] Aofhb/ ;DaGwL Joj:yf M
-s_ Ps jif{ eGbf a9L e'QmfgL cjlw ePsf JolQmut cfjlws shf{x?sf] Aofhb/ kl/jt{g gx'g]
u/L :yL/ Aofhb/ sfod ug'{ kg]{5 . o; k|of]hgsf] nflu, Ohfhtkq k|fKt ;+:yfn] Ps jif{
eGbf a9L e'QmfgL cjlw ePsf k|To]s JolQmut cfalws shf{sf] Aofhb/ e'QmfgL cawLe/
kl/jt{g gx'g] u/L :yL/ Aofhb/ (Fixed interest rate ) lgwf{/0f ug'{kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
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4.
t/, u|fxs :jo+n] Ohfhtkq k|fKt ;+:yfsf] cfwf/ b/ kl/jt{g x'Fbf kl/jt{g x'g] kl/jt{gLo
Aofhb/ (adjustable interest rate) df shf{ lng rfx]df u|fxssf] cg'/f]wdf kl/jt{gLo Aofhb/
sfod ug{ of] Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
-v_ of] Joj:yf JolQmsf] gfddf k|jfx ePsf÷x'g] 3/ shf{ (home loan/ housing loan), uf8L shf{
(auto loan/ vehicle loan / hirepurchase loan), nufotsf df;Ls jf s'g} klg cfjlws ls:tfdf
e'QmfgL x'g] u/L k|jfx ul/Psf÷x'g] Ps jif{ eGbf a9L e'QmfgL cjlw ePsf shf{df nfu"
x'g]5 .
-u_ of] lgb]{zg hf/L x'g'k"j{ dfl;s÷qodfl;s÷cfjlws ls:tfdf e'QmfgL x'g] u/L AolQmsf]
gfddf k|jfx ePsf 3/ shf{ (home loan/ housing loan), uf8L shf{ (auto loan/ vehicle loan /
hirepurchase loan), nufotsf cfjlws shf{sf] xsdf u|fxssf] cg'/f]wdf :yL/ Aofhb/
sfod x'g] u/L shf{sf zt{x? kl/jt{g ug'{ kg]{5 .
-3_ of] Joj:yfsf] cg'kfngfsf] nflu shf{sf zt{ jf e'QmfgL tflnsf jf ls:tf /sddf ePsf]
kl/jt{gnfO{ k'g/tflnlss/0f jf k'g/;+/rgf dflgg] 5}g .
-ª_ pka'Fbf -s_ cg';f/sf] shf{ cawL e/ kl/jt{g gx'g] u/L gofF shf{sf] nfuL tf]lsg] :yL/
Aofhb/ (Fixed interest rate ) cw{jflif{s ?kdf dfq lgwf{/0f tyf k|sfzg ug'{ kg{]5 .
-r_ pka'Fbf -s_ cg';f/sf] shf{ cjwL e/ kl/jt{g gx'g] u/L k|jflxt shf{df C0fL;Fusf] lnlvt
;xdltdf klxnf] k6s & jif{df / tTkZrft k|To]s % jif{df Aofhb/ k'g/fjnf]sg ug{
;lsg] 5 .
Ohfhtkqk|fKt ;+:yfx?n] d'2tL lgIf]kstf{ u|fxsnfO{ ;f] d'2tL lgIf]k /l;bsf] lwtf]df shf{ k|bfg
ubf{ To:tf] shf{df nfUg] Aofhb/ d'2tL lgIf]kdf k|bfg ul/Psf] Aofhb/df s] slt k|ltzt laGb'n]
yk u/L to ul/g] xf] jf cfwf/ b/sf cfwf/df to ug]{ xf] eg] s] slt lk|ldod yk u/L to
ul/g] xf], ;f] ;DaGwdf ;DalGwt u|fxsnfO{ d'2tL lgIf]k vftf vf]Nbfs} jvt hfgsf/L lbO{ lghsf]
lnlvt ;xdlt lng' kg]{5 . o;/L u|fxsn] ;xdlt hgfPsf] eGbf km/s 9+un] To:tf] shf{sf]
Aofhb/ sfod ug{ kfOg] 5}g .
Aofhb/ cGt/ ;DaGwL Joj:yf
(1) lgIf]kdf lbg] / shf{ tyf ;fk6df lng] Aofhb/ aLrsf] cf};t cGt/ cg';"rL–!%=@ adf]lhdsf]
;"qaf6 k|To]s dlxgf u0fgf u/L cfˆgf] j]a;fO6df k|sfzg ug'{ kg]{5 . ;fy} k|To]s qodf;sf]
ljQLo ljj/0f / Aofhb/ ;DaGwL ljj/0f k|sfzg ubf{ ;d]t clgjfo{ ?kdf cf};t Aofhb/ cGt/
k|sfzg ug'{ kg]{5 .
(2) cf};t Aofhb/ cGt/ æsÆ ju{sf jfl0fHo a}+sx?sf] xsdf $=$ k|ltzt / ævÆ / æuÆ ju{sf
;+:yfsf] xsdf % k|ltzt eGbf a9L gx'g] Aoj:yf ug'{ kg]{5 .
(3)
a}+s tyf ljQLo ;+:yfn] pka'Fbf g+= @ adf]lhdsf] cf};t Jofhb/ cGt/ dfl;s ?kdf sfod
ug{'kg]{ 5 / ;f] gu/]df b]xfo adf]lhdsf] ;a} sf/afxL x'g]5M M
-s_ jfl0fHo a}+ssf] zfvf sfof{no gePsf :yfgLo tx afx]ssf :yfgdf zfvf sfof{no lj:tf/
ug{ /f]s nufpg],
-v_ e"sDk lkl8tnfO{ k|jfx ul/g] afx]ssf cGo k'g/shf{ ;'ljwf k|bfg gug]{,
-u_ ;f] cfly{s jif{sf] af]g; ;]o/sf] s/ k|of]hg afx]ssf] gub nfef+z 3f]if0ff tyf ljt/0f ug{
/f]s nufpg] .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 127
5.
-3_ s'g} dlxgfdf Aofhb/ cGt/sf] ;Ldf gf3]df ;f]xL qodf; ;Dddf ;Ldfleq Nofpg' kg{]5 .
Aofhb/ cGt/sf] ;Ldf pNnª\3g ug{] ;+:yfsf] ;~rfns ;ldlt tyf k|d'v sfo{sf/L
clws[tnfO{ g]kfn /fi6« a}+s P]g @)%* cg';f/ sf/jfxL ul/g]5 .
-$_ o; Joj:yf adf]lhd k|sflzt ul/Psf] cf};t Aofhb/ cGt/ u0fgf ;DaGwL ljj/0f lgb]{zg
kmf=g+= !%=@ adf]lhdsf] 9fFrfdf o; a}+sdf k]z ug'{ kg]{5 .
-%_ pka'Fbf g+= -#_ df h'g;'s} s'/f n]lvPsf] ePtfklg b]xfoadf]lhdsf cj:yfdf pka'Fbf g+= -#_
adf]lhdsf] sf/afxL x'g] 5}g .
-s_ o; a}+saf6 ;d:ofu|:t 3f]if0ff ul/Psf ;+:yfx?sf] xsdf pQm ;+:yf ;d:ofu|:t /xbf jf
;d:ofu|:taf6 x6]sf] @ jif{;Dd .
Aofhb/ ;DaGwL cGo Joj:yfx?
(1) a}+s tyf ljQLo ;+:yfx?n] lgIf]k / shf{sf] Jofhb/ kl/jt{g;DaGwL hfgsf/L ;DalGwt
u|fxsnfO{ P;PdP;÷Od]ndfk{mt\ tTsfn pknAw u/fpg' kg]{5 .
(2) a}+s tyf ljQLo ;+:yfaf6 k|jflxt shf{÷;fk6df q}dfl;s ?kdf Aofh c;'n ug]{ u/]sf] cj:yfdf
art lgIf]kdf klg #÷# dlxgfdf ;DalGwt vftfdf Aofh hDdf ul/lbg] Joj:yf ug'{ kg]{5 .
lgIf]kstf{nfO{ lbg] Aofh b}lgs df}Hbftdf k|bfg ug'{ kg]{5 .
(3) lgIf]kdf lbg] / shf{ tyf ;fk6df lng] Aofhb/ ;+zf]wg ug]{ jf rNtL tyf art vftfdf sfod
ug'{kg]{ Go"gtd df}Hbft /sddf yk36 ug]{ lg0f{o u/]df ;f] lg0f{o ePsf] nut} / ;fljss}
Aofhb/ sfod /xg] cj:yfdf ;d]t dfl;s ?kn] /fli6«o:t/sf] kqklqsfdf / a}+s tyf ljQLo
;+:yfsf] j]a;fO{6df k|sfzg u/L ;j{;fwf/0f lgIf]kstf{x?nfO{ ;"lrt ug'{ kg]{5 .
(4) Jofhb/ k|sflzt ubf{ jflif{s k|ltzt b/ pNn]v ug'{kg]{5 .
(5) k|To]s qodf; ;dfKt ePsf] & lbgleq lgIf]k tyf shf{sf] Aofhb/ ;DaGwL ljj/0f o; a}+sdf
k7fpg' kg]{5 . ;fy}, Aofhb/ ;+zf]wg u/]sf] & lbgleq ;f] ;DaGwL k"0f{ ljj/0f ;d]t pknAw
u/fpg' kg]{5 .
(6) shf{ / lgIf]ksf] Aofhb/, cfwf/ b/ / Aofhb/ cGt/sf] ljut # jif{ cjlwsf] ljj/0f j]a;fO6df
k|sfzg ug'{kg]{ 5 .
^= vf/]hL / arfpm :
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&& sf] O=k|f lgb]{zg g+= !%÷)&& af6 hf/L ul/Psf] Aofhb/ ;DaGwL lgb]{zg
/ ;f] kZrft ldlt @)&* sflQs @* ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f
kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 128
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= !^÷)&*
ljQLo ;|f]t ;+sng ;DaGwL Joj:yf
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] ;+sng ug{]{ ljQLo ;|f]t ;DaGwdf g]kfn
/fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf lgb]{zg hf/L ul/Psf] 5 .
!= ljQLo ;|f]t ;+sng ;Ldf
-!_ æsÆ ju{sf Ohfhtkqk|fKt ;+:yfnfO{ ;fdfGotof lgIf]k ;+sng ;DaGwL s'g} ;Ldf nfUg] 5}g .
-@_ ævÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] cfˆgf] k|fylds k'FhLsf] a9Ldf lj; u'0ff;Dd ljQLo ;|f]t -Aofh jf
lagf Aofhdf :jLsf/ ul/g] s'g} klg k|sf/sf] lgIf]k, ;fk6L / ljleGg lsl;dsf C0f pks/0fx?_
;+sng ug{ ;Sg]5 .
-#_ æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] cfˆgf] k|fylds k'FhLsf] a9Ldf kGw| u'0ff;Dd ljQLo ;|f]t -Aofh jf
lagf Aofhdf :jLsf/ ul/g] s'g} klg k|sf/sf] lgIf]k, ;fk6L / ljleGg lsl;dsf C0f pks/0fx?_
;+sng ug{ ;Sg]5 .
-$_ ;fk6Lsf] xsdf Ohfhtkqk|fKt ;+:yfn] cfkm\gf] s'n lgIf]k bfloTjsf] a9Ldf Ps rf}yfO;Dd
kl/rfng ug{ ;Sg]5 .
-%_ ljQLo ;|f]t ;+sng ;Ldf cg'udg ug]{ k|of]hgsf nflu 7Ls cl3Nnf] qodf;df sfod /x]sf]
k|fylds k'FhLnfO{ cfwf/ dflgg]5 .
@= ;+:yfut lgIf]k ;+sng ;Ldf ;DaGwdf
-s_ Ohfhtkqk|fKt ;+:yfn] s'g} Pp6f kmd{, sDkgL jf ;+ul7t ;+:yfaf6 cfˆgf] s'n lgIf]ksf] a9Ldf
!) k|ltzt;Ddsf] ;Ldfdf ga9\g] u/L ;+:yfut lgIf]k kl/rfng ug{ kfpg] 5 .
-v_ Ohfhkqk|fKt ;+:yfsf] s'n lgIf]kdf ;/sf/L ;+:yf Pjd\ ;+:yfgx?, klAns lnld6]8 sDkgLx?,
art tyf C0f ;xsf/L ;+:yf tyf To:tf ;+:yf Pjd\ ;+:yfg dftxt ;+rflnt sf]ifx?sf] lgIf]ksf]
c+z %) k|ltzteGbf a9L sfod ug{ kfOg] 5}g .
-u_ æOhfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sn] :jLsf/ ug]{ :jb]zL d'b|fsf] sn lgIf]ksf] c+z s'n
:jb]zL] lgIf]k bfloTjsf] !) k|ltzt / Ohfhtkqk|fKt ævÆ tyf æuÆ ju{sf ljQLo ;+:yfx?n]
:jLsf/ ug]{ sn lgIf]ksf] c+z s'n lgIf]k bfloTjsf] !% k|ltzteGbf a9L sfod ug{ kfOg] 5}g .
#= lgIf]k ;+sng tyf e'QmfgL ;DaGwL lgod tyf k|lqmof agfO{ nfu" ug'{ kg]{
-!_ Ohfhtkqk|fKt ;+:yfn] :jLsf/ ug]{ lgIf]ksf] cjlw, k|sf/ cflb ;Dk"0f{ lgod tyf sfo{ljlwsf
af/]df Ohfhtkqk|fKt ;+:yf cfkm}n] lgod agfO{ nfu" ug{' kg]{5 / To:tf] lgod tyf sfo{ljlw o;
a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
-@_ Ohfhtkqk|fKt ;+:yfn] sf/f]af/ gePsf art vftfsf] xsdf # jif{ Pjd\ sn vftf / rNtL
vftfsf] xsdf ^ dlxgf eGbf a9L ;dofjlw Joltt ePkl5 To:tf] vftf lgis[o -Dormant_
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 129
ug'{kg]{5 . o; cl3 a}+s tyf ljQLo ;+:yfsf] gLltut Joj:yf adf]lhd lgis[o ul/Psf
vftfx?sf] xsdf o;} Joj:yf adf]lhd cWofjlws ug'{kg]{5 . ;fy}, ;f] vftf ;lqmo ubf{ ;+:yfsf]
u|fxs klxrfg ;DaGwL gLlt adf]lhd cBfjlws ePsf] vftfsf] xsdf ;DalGwt u|fxssf]
lgj]bgjfx]s cGo sfuhft lng cfjZos x'g] 5}g .
;fy}, sf]le8–!( af6 ljsl;t ePsf] c;xh kl/l:yltnfO{ dWogh/ u/L ljB'tLo dfWodaf6
;d]t u|fxs klxrfg cBfjlws u/L÷u/fO{ ;f] sf] k'li6 ug]{ Joj:yf u/L lgliqmo vftf ;'rf? ug{
;lsg] 5 .
-#_ !) jif{ b]lv z'Go df}Hbft /xL sf/f]af/ gePsf vftfx? Ohfhtkqk|fKt ;+:yfn] ;fa{hlgs ;"rgf
k|sfzg u/L aGb ug{ ;Sg]5g\ . o:tf] vftfsf] ljj/0f a}+ssf] j]a;fO6df pknAw x'g'kg]{5 .
-$_ a}+s jf ljQLo ;+:yfn] bz jif{b]lv rNtL gePsf] jf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&#
adf]lhd xs bfaL gk/]sf] lgIf]k vftfx?sf] ljj/0f k|To]s cfly{s jif{sf] klxnf] dlxgfleq o;
a}+sdf k7fpg' kg]{5 . ;fy}, o; k|sf/sf] lgIf]k /sd lng cfpg] ;"rgf ;DalGwt a}+s jf ljQLo
;+:yfn] k|To]s kfFr jif{df Ps k6s /fli6«o :t/sf] b}lgs klqsfdf k|sfzg ug'{sf ;fy} ;f]
;DaGwL lj:t[t ljj/0f cfkm\gf j]a;fO6df ;d]t /fVg' kg{]5 . la; jif{;Dd a'em\g gcfPsf] jf
s;}sf] xsbfaL kg{ gcfPsf] lgIf]k /sd o; a}+ssf] …a}+lsË ljsf; sf]ifÚ df hDdf ug'{ kg]{5 .
-%_ Ohfhtkqk|fKt ;+:yfn] nfef+z 3f]if0ff u/]sf] ldltn] kfFr jif{;Dd klg ;DalGwt ;]o/wgL jf
lghsf] xsjfnf ;f] nfef+z lng gcfPdf k|To]s cfly{s jif{ ;dfKt ePsf] Ps dlxgfleq
;]o/wgLsf] gfd gfd];L ;lxtsf] ljj/0f /fli6«o:t/sf] kqklqsfdf sDtLdf Psk6s k|sfzg ug'{
kg]{5 . o:tf] ;"rgf k|sfzgkl5 klg nfef+zsf] e'QmfgL lng gcfPdf ;DalGwt ;+:yfdf æbfjL
gePsf] nfef+z vftfÆ vf]nL /sdfGt/ ug'{ kg]{5 . o;/L /sdfGt/ ePsf] nfef+z /sdsf] ljj/0f
clen]v u/L k|sfzg ubf{ Psd'i6 ?kdf k|sfzg ug{ ;lsg]5 . ;fy} k|sflzt ljj/0fsf] Ps k|lt
o; a}+sdf k]z ug'{ kg]{5 .
-^_ Ohfhtkqk|fKt ;+:yfn]] k|fs[lts JolQm jf gfkmf sdfpg] p2]Zo g/fvL :yfkgf ePsf
;+3÷;+:yfx? -x'nfs art a}+s ;d]t_ sf] xsdf dfq art vftf vf]Ng ;Sg]5 . k|fs[lts
JolQm÷gfkmf sdfpg] p2]Zo g/fvL :yflkt ;+:yfx? afx]s cGo ;+:yf÷lgsfojf6 art vftf
vf]n]sf] cj:yfdf clanDj aGb ug'{ kg]{5 . ;fy}, :jLsfo{ a}+lsË dfGotf cg'?k ;DalGwt ;+:yfn]
r]sa's hf/L ug]{ vftf tyf hf/L gug]{ vftf 5'§ofO{ ;f]xL cfwf/df r]sa's hf/L ug]{ Joj:yf
ug'{ kg]{5 .
t/, pQm Joj:yfn] k|fs[lts JolQm afx]ssf cGo ;+3, ;+:yf, sDkgL nufotsf ck|fs[lts
JolQmn] Aofh cfh{g x'g] u/L art vftf afx]ssf cGo vftf vf]Ng afwf k'¥ofpg] 5}g .
-&_ Ohfhtkqk|fKt ;+:yfn] k|fs[lts JolQmsf] d'2tL lgIf]k :jLsf/ ubf{ lgIf]kstf{sf] art vftf vf]nL
d'2tL lgIf]kdf k|bfg ul/g] Aofh / e'QmfgL cjlw (Maturity Period) kZrft lkmtf{ x'g] /sd
To:tf] art vftfdf cljnDa hDdf x'g] Joj:yf ldnfpg'kg]{5 .
-*_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] s'g} klg JolQm, kmd{, sDkgL / cGo ;+ul7t ;+3
;+:yfx?af6 s'g} klg k|sf/sf] lgIf]k :jLsf/ ubf{ To:tf] lgIf]kdf lbOg] c+lst Aofhb/ -Coupon
Rate_ afx]s cGo s'g} klg k|sf/sf] z'Ns÷sld;g jf o:t} cGo zLif{saf6 a}+s tyf ljQLo
;+:yfnfO{ Jooef/ kg]{ s'g} k|sf/sf] cfly{s ;'ljwf lbg kfOg] 5}g .
$
;fk6L lng ;Sg]
-!_
Ohfhtkqk|fKt ;+:yfn] a'Fbf g+= ! df plNnlvt ;Ldfleq /xL Ohfhtkqk|fKt ;+:yf, kmd{, sDkgL
tyf ;+ul7t ;+:yf;Fu ;fk6L lng ;Sg] 5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 130
-@_
pka'Fbf -!_ df h'g;'s} s'/f n]lvPsf] ePtf klg ljb]zL ;/sf/ jf cGt/f{li6«o ;+3÷;+:yfaf6 s'g}
cfly{s ;xfotf jf C0f lng'k/]df Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] :jLs[lt lng' kg]{5 . ljb]zL
d'b|fdf cfly{s bfloTj gkg]{ u/L ljb]zL ;+:yf jf lghsf] g]kfn /fHodf :yflkt ;+:yf jf
kl/of]hgfaf6 o; a}+saf6 k"j{ :jLs[lt lnO{ Ohfhtkqk|fKt ;+:yfn] :jb]zL d'b|fdf C0f tyf
cg'bfg lng ;Sg]5g\ .
%= l8a]~r/ tyf cGo C0f pks/0fx? hf/L ug{] ;DaGwL Joj:yf
-!_ ;l~rt gf]S;fgL afFsL g/x]sf O{hfhtkqk|fKt ;+:yfn] a9Ldf cfˆgf] k|fylds k'FhLsf] zt
k|ltzt;Ddsf] l8a]~r/÷cGo C0f pks/0f hf/L ug]{ :jLs[ltsf nflu o; a}+sdf lgj]bg k]z ug'{
kg]{5 . To:tf] lgj]bg dfly cfjZos 5fglag u/L pko'Qm 7fg]df o; a}+sn] l8a]~r/ tyf cGo
C0f pks/0f hf/L ug{] :jLs[lt lbg ;lsg]5 .
-@_ l8a]~r/÷cGo C0f pks/0f hf/L ug]{ a}+s tyf ljQLo ;+:yfn] lgisfzg ul/Psf] cfly{s jif{ /
e'QmfgL x'g] cfly{s jif{ jfx]ssf k|To]s jif{ jflif{s d'gfkmfaf6 ;dfg'kflts (Proportionate)
cfwf/df /sd e'QmfgL sf]if (Capital Redemption Reserve) clgjfo{ ?kdf /fVg' kg]{5 .
t/,
-s_ o; a}+sn] tf]s]sf] Go"gtd r'Qmf k'FhL k'/f ug]{ k|of]hg afx]ssf] cj:yfdf ;+:yfn] s'g} cfly{s
jif{df % k"0f{ cfly{s jif{ eGbf a9L e'QmfgL cjlw afFsL /x]sf] C0fkq jfkt e'QmfgL sf]ifdf hDdf
ug'{ kg{] /sd a/fa/ af]g; ;]o/ hf/L u/]df ;f] cfly{s jif{df e'QmfgL sf]if (Capital
Redemption Reserve) df /sd hDdf ug{ clgjfo{ x'g] 5}g . t/, ;f] jif{df hDdf ug'{ kg]{
/sd pQm jif{ kZrftsf cfly{s jif{x?df yk u/L ;dfg'kflts cfwf/df clgjfo{ ?kdf pQm
sf]ifdf hDdf ug'{ kg]{ 5 .
-v_ a}+s tyf ljQLo ;+:yfn] ;|f]t kl/rfngdf u0fgf x'g] u/L C0fkq hf/L u/]df e'QmfgL sf]if
(Capital Redemption Reserve) df /sd hDdf ug{ clgjfo{ x'g] 5}g .
-#_ a}+s tyf ljQLo ;+:yfn] C0fkq hf/L ubf{ g} k'FhL sf]ifsf] cËsf] ?kdf /xg] jf ;|f]t kl/rfngdf
u0fgf x'g] Joxf]/f :ki6 ?kdf v'nfpg' kg]{5 . o;cl3 hf/L ul/Psf jf o; a}+saf6 :jLs[lt k|fKt
u/L hf/L x'g] k|lqmofdf /x]sf C0fkqnfO{ ;f]xL adf]lhd 5'6\ofpg' kg]{5 . Psk6s C0fkqsf]
juL{s/0f u/]kl5 k'gMkl/jt{g ug{ kfOg] 5}g .
-$_ jfl0fHo a}+sn] cfˆgf] r'Qmf k'FhLsf] Go"gtd @% k|ltzt a/fa/ clgjfo{ ?kdf C0f kq hf/L ug'{
kg]{ 5 . o:tf]] C0fkq @)&( c;f/ d;fGtleq hf/L gu/]df b]xfoadf]lhdsf] sf/jfxL x'g]5 .
-s_ jfl0fHo a}+ssf] zfvf sfof{no gePsf :yfgLo tx afx]ssf :yfgdf zfvf sfof{no
lj:tf/ ug{ /f]s nufpg] /
-v_ e"sDk lkl8tnfO{ k|jfx ul/g] afx]ssf cGo k'g/shf{ ;'ljwf k|bfg gug]{ .
-%_
s[lif If]qdf bL3{sfnLg ;fwgsf] pknAwtf ;xh agfpg s[lif ljsf; a}+sn] ;DalGwt lgsfoaf6
:jLs[lt lnO{ s[lif C0fkq (Agricultural Bond) hf/L ug{ ;Sg]5 .
-^_
phf{ If]qdf bL3{sfnLg ;fwgsf] pknAwtf ;xh agfpg phf{ If]qdf nufgLsf] cg'ej xfl;n
u/]sf jfl0fHo a}+sx?n] ;DalGwt lgsfoaf6 :jLs[lt lnO{ phf{ C0fkq (Energy Bond) hf/L ug{
;Sg]5g\ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 131
^=
;xfos cfjlws C0fkq tyf e'QmfgL of]Uo ckl/jt{gLo cu|flwsf/ ;]o/ hf/L ug{ ;Sg]
O{hfhtkqk|fKt ;+:yfn] ;'/If0f g/flvPsf] ;xfos cfjlws C0fkq (Subordinated Term Debt) /
e'QmfgLof]Uo ckl/jt{gLo cu|fwLsf/ ;]o/ (Redeemable Non-Convertible Preference Share) hf/L ubf{
o; ;DaGwL cGo Joj:yfsf cltl/Qm lgDg zt{x?sf] cwLgdf /xL ug{' kg]{]5 M–
-!_ C0fkq s'g} klg ;'/If0f g/fvL lgisfzg ug{' kg{],
-@_ C0fkqsf] cjlw tf]s]sf] x'g' kg]{,
-#_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/df k|bfg ul/g] Aofh÷nfef+z e'QmfgL ug]{ cjlw,
jflif{s Aofhb/ k|ltztdf tf]Sg' kg{], Aofhb/ kl/jt{g ug{ gkfOg] / cflh{t Aofh /sddf cfos/
P]g cg';f/ cfos/ nfUg]÷nufpg] Joj:yf ug{' kg{],
-$_ Ohfhtkqk|fKt ;+:yf lj36g ePsf] cj:yfdf C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|fwLsf/
;]o/sf] e'QmfgL lgIf]kstf{eGbf kl5 dfq x'g],
-%_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/ hf/L ePsf] ldltn] ^ dlxgfleqdf g]kfn
lwtf]kq ljlgdo ahf/df ;"rLs[t ug{' kg{],
-^_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/ lgisfzg ug'{ cl3 tof/ ul/g] ljj/0fkq o;
a}+ssf] ;xdlt lnP/ dfq k|sflzt ug{' kg{],
-&_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/sf] /sd e'QmfgL ug{ l;h{gf ul/g] k'FhL lkmtf{
hu]8f sf]if (Capital Redemption Reserve) sf] Joj:yf ug{ lgDgfg';f/ sf]if l;h{gf u/]sf] x'g'
kg]{ .
-s_ lgisfzg ul/Psf] cfly{s jif{ / e'QmfgL x'g] cfly{s jif{ To:tf] e'QmfgL sf]if (Redemption
Reserve) df s'g} /sd ljlgof]hg gu/] klg x'g],
-v_ e'QmfgL cjlw afFsL /x];Dd To;kl5sf k|To]s jif{ jflif{s d'gfkmfaf6 sDtLdf ;dfg'kflts
(Proportionate) cfwf/df /sd 5'6\ofpg' kg]{,
-u_ v08 -v_ adf]lhd ;dfg'kflts cfwf/df 5'6\ofpg' kg]{ /sd eGbf a9L /sd 5'6\ofpg]
ePdf s'g cfly{s jif{df slt /sd 5'6\ofpg] xf] :ki6 pNn]v ug{' kg{] .
-*_
-(_
-!)_
-!!_
t/, o; a}+sn] tf]s]sf] Go"gtd r'Qmf k'FhL k'/f ug]{ k|of]hg afx]ssf] cj:yfdf ;+:yfn] s'g} cfly{s
jif{df % k"0f{ cfly{s jif{ eGbf a9L e'QmfgL cjlw afFsL /x]sf] C0fkq jfkt e'QmfgL sf]ifdf hDdf
ug'{ kg{] /sd a/fa/ af]g; ;]o/ hf/L u/]df ;f] cfly{s jif{df e'QmfgL sf]if (Capital Redemption
Reserve) df /sd hDdf ug{ clgjfo{ x'g] 5}g . t/, ;f] jif{df hDdf ug'{ kg]{ /sd pQm jif{
kZrftsf cfly{s jif{x?df yk u/L ;dfg'kflts cfwf/df clgjfo{ ?kdf pQm sf]ifdf hDdf ug'{
kg]{ 5 .
Private placement sf] cfwf/df laqmL ul/g] C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/sf]
;DaGwdf s'g} ;+3÷;+:yf;Fu clu|d s'g} ;Demf}tf ePsf] eP ;f] ;Demf}tfsf] k|ltlnkL k]z ug{' kg{],
olb s'g} kIfn] ;f] kIfnfO{ 5'6\ofOPsf] C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/ vl/b
gu/]df ;f] csf{] kIfnfO{ laqmL ug{] Joj:yf ug'{ kg]{,
C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/df cflh{t Aofh nufgLstf{x?nfO{ slxn]
e'QmfgL ug]{ eGg] ljifodf ljj/0fkqsf] æAofh÷nfef+z e'QmfgL ug]{ ;do (Interest/Preferred
Dividend Payment Timing)Æ zLif{s cGtu{t :ki6 pNn]v ug'{ kg]{,
C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ ;]o/df cfj]bg ug{] k|To]s cfj]bsnfO{ lghn] cfj]bg
u/]sf] /sddf cfj]bg u/]sf] ldltb]lv afF8kmfF8 x'g] lbg;Ddsf] cjlwsf nflu k|rlnt ahf/sf]
b/n] vl08t cjlwsf] Aofh (Broken Period Interest) k|bfg ug'{ kg]{ / ;f] ljifodf ljj/0fkqdf
:ki6 pNn]v ug'{ kg]{,
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 132
-!@_ C0fkq÷e'QmfgLof]Uo ckl/jt{gLo cu|flwsf/ z]o/ e'QmfgL u/]kl5 a'Fbf g+= % sf] pka'Fbf g+= @ /
o; a'Fbfsf] pka'Fbf g+ & adf]lhd sfod u/]sf] e'QmfgL ;dfof]hg sf]if -Capital Redemption
Reserve_ df afFsL /x]sf] /sdnfO{ k'FhLsf]if ;dfof]hg sf]ifdf /sdfGt/ ug'{ kg]{ 5 . k'FhL
;dfof]hg sf]ifdf hDdf ePsf] /sdaf6 af]g; ;]o/dfq hf/L ug{ ;lsg] 5 .
&= Ohfhtkqk|fKt ;+:yfn] Ps csf{df lgIf]k vftf vf]Ng] ;DaGwdf
-s_ Ohfhtkqk|fKt ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt cGo s'g} klg a}+s tyf ljQLo ;+:yf jf s'g}
klg k|sf/sf] lgIf]k ;DaGwL sf/f]af/ ug]{ ;+:yfdf Aofh k|fKt x'g] u/L s'g} klg k|sf/sf] lgIf]k
vftf vf]Ng kfOg] 5}g .
t/, Ohfhtkqk|fKt ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] cGo Ohfhtkqk|fKt ;+:yfx?df dfu]sf]
avt lkmtf{ kfpg] k|sf/sf] vftf -Call Deposit_ vf]Ng ;Sg]5g\ .
-v_ t/, of] Joj:yfn] b]xfo adf]lhdsf /sdx? Aofh cfh{g x'g] u/L /fVg /f]s nufPsf] dflgg] 5}g .
1. sd{rf/L cjsfz sf]if jfktsf] /sd,
2. z'? ;fj{hlgs lgisf;g, k'gM ;fj{hlgs lgisf;g / xsk|b ;]o/ lgisf;gaf6 ;+sng ePsf]
/sd hDdf u/L Aofh cfh{g x'g] c:yfoL k|s[ltsf lgIf]k vftf,
-u_ pko'{Qm a'Fbf g+= -v_ afx]ssf Aofh cfh{g x'g] u/L o; k"j{ vf]lnPsf d'2tL lgIf]k vftfx?sf
xsdf ;f] sf] e'QmfgL cjlw -Maturity Period_ ;dfKt eP kZrft gjLs/0f ug{ kfOg] 5}g .
*= ;LdfeGbf a9L ljQLo ;|f]t ;+sng u/]df nufOg] xhf{gf
Ohfhtkqk|fKt ;+:yfn] o; a}+ssf] ljQLo ;|f]t ;+sng ;DaGwL Joj:yf cGtu{t tf]s]sf] ;Ldf eGbf a9L
x'g] u/L ljQLo ;|f]t kl/rfng u/]sf] jf ;fk6L lnPsf] ca:yfdf To:tf] ;LdfeGbf a9L ;+sng ul/Psf]
ljQLo ;|f]t jf ;fk6L] ;Ldf eGbf sddf gcfP;Ddsf] cjlwsf] nflu b}lgs ?kdf k|rlnt a}+sb/n] x'g
cfpg] /sd ;DalGwt ;+:yfnfO{ xhf{gf nufpg ;lsg] 5 . ;fy}, To:tf] ;+:yfsf] sfo{sf/L k|d'vnfO{
;d]t ?= Ps nfv;Dd hl/jfgf nufpg ;lsg] 5 / o:tf] /sd sfo{sf/L k|d'vaf6 JolQmut ?kdf
c;'npk/ ul/g] 5 .
o; k|of]hgsf] nflu n]vfk/LIf0f ePsf] ;a}eGbf kl5Nnf] ljQLo ljj/0faf6 sfod x'g cfpg] k|fylds
k'FhLnfO{ cfwf/ lnO{ u0fgf ul/g] 5 . ;fk6L ;DaGwL b}lgs ljj/0f xfn o; a}+s ;dIf k]z x'Fb} cfPsf]
clgjfo{ df}Hbft ;DaGwL ;fKtflxs ljj/0f -lgb]{zg kmf=g+= !#=!_ df Pp6f 5'§} ;fk6L zLif{s sfod u/L
;fk6L lnOPsf] s'n /sd v'nfpg' kg]{5 .
(= ;fj{hlgs ;]o/ lgisfzg ;DaGwdf
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] ;~rfngdf cfPsf] ldltn] tLg jif{leq ;j{;fwf/0fsf] nflu
5'6\ofOPsf] ;]o/ laqmL ljt/0f u/L ;Sg' kg]{5 . ;fy}, k|rlnt lwtf]kq ;DaGwL sfg'gsf] cwLgdf /xL
;fj{hlgs ?kdf k'gM ;]o/ lgisfzg (Further Public Issue) ug{ ;Sg]5g\ .
!)= ;]o/ lgIf]k of]hgf ;~rfng ug{ ;Sg]]
Ohfhtkqk|fKt ;+:yfn] b]xfo adf]lhdsf zt{ cGtu{t /xL ;]o/ lgIf]k (Share Deposit_ of]hgfx?
;~rfng ug{ ;Sg]] 5g\ M–
-s_ ;]o/ lgIf]k of]hgf cGtu{t art ug]{ artstf{x¿n] pQm sDkgLsf] ;]o/ vl/b ug{ -;+:yfks
;d"x_ rfx]sf] cj:yfdf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# tyf o; a}+saf6 hf/L ePsf]
PsLs[t lgb]{zg tyf Ohfhtkq k|bfg ul/g] gLltdf pNn]v ePsf k|fjwfgx¿ cg';f/ ;+:yfks
x'g tf]lsPsf] of]Uotfx¿ k'/f u/]sf] x'g' kg]{ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 133
!!=
!@=
!#=
!$=
-v_ ;]o/ lgIf]k of]hgf cGtu{t hDdf ePsf] lgIf]knfO{ ;fwf/0f ;]o/df -;+:yfks ;d"x_ kl/jt{g ug{
rfxg] lgIf]kstf{x¿n] lwtf]kq sf/f]af/ ;DaGwL k|rlnt P]gdf pNn]v ePsf Joj:yf Pjd\
k|lqmofx¿ kfngf ug'{ kg]{ / o;/L artstf{x¿nfO{ ;+:yfks ;d"xsf] ;]o/ k|bfg ug]{ ;dodf a}+s
tyf ljQLo ;+:yfn] g]kfn lwtf]kq af]8{af6 ;d]t clgjfo{ ?kdf :jLs[lt lnP/ dfq OR5's
artstf{x?nfO{ ;+:yfks ;]o/ lbg' kg]{ .
-u_ pQm of]hgf cGtu{t ;xefuL eO{ ;+:yfks ;]o/ vl/b ug{ rfxg] artstf{x¿nfO{ a}+s tyf
ljQLo ;+:yf ;DaGwL P]g, @)&#, o; a}+sn] hf/L u/]sf gLltut Joj:yfx¿ tyf cGo k|rlnt
P]g, sfg'gsf] cwLgdf /xL k|rlnt lwtf]kq ;DaGwL P]g, lgod, lgb]{lzsfsf] kfngf u/L cfjZos
k|lqmof k'/f u/]/ dfq ;+:yfks ;d"xsf] ;]o/ vl/b ug{ ;Sg] eGg] Joxf]/f ;fj{hlgs hfgsf/Lsf
nflu k|sflzt x'g] ;fdu|L ;DalGwt sDkgLsf] cfGtl/s gLlt÷lgoddf ;d]t :ki6;Fu pNn]v x'g'
kg]{ .
aLdf of]hgf ;DaGwdf
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] lgIf]k :jLsf/ ubf{sf] avtdf g} vftfx? aLdf x'g] Joj:yf ug]{
ePdf jLldt vftfsf Ps} k|s[ltsf lgIf]kstf{x?sf aLrdf s'g} lje]b gx'g] tyf lgIf]kstf{nfO{ yk
Jooef/ gkg]{ u/L o:tf] of]hgf ;~rfng ug{ ;Sg] 5g\ . aLdfn]v -Insurance Policy_ df pNn]v ul/g]
;]jf, zt{ / ;'ljwfx?sf] ;DaGwdf jLldt lgIf]kstf{nfO{ lgIf]k :jLsf/ ubf{ s} avtdf :ki6 hfgsf/L
u/fpg' kg]{5 .
lgIf]k ;+sng tyf Joj;fo lj:tf/ ug]{ p2]Zon] ljQLo u|fxsnfO{ pkxf/, lr¶f nufotsf sfo{qmd
;~rfng ug{ gkfOg] ;DaGwdf
a}+s tyf ljQLo ;+:yfn] lgIf]k ;+sng tyf Joj;fo lj:tf/ ug]{ p2]Zon] ljQLo u|fxsnfO{ s'g} klg
lsl;dsf] pkxf/÷lr¶f÷k|ltof]lutf÷k'/:sf/ nufotsf sfo{qmd ;~rfng ug{ kfOg] 5}g .
lgIf]k ;'/If0f u/fpg] ;DaGwdf
o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfˆgf] ;+:yfdf k|fs[lts JolQmsf gfddf art tyf
d'2tL vftfdf /x]sf] ?=# nfv;Ddsf] lgIf]k ……lgIf]k tyf shf{ ;'/If0f sf]ifÆ ;Fu ;'/If0f ug]{÷u/fpg]
Joj:yf ug'{ kg]{ / ;f] /sdnfO{ j[l4 u/L qmdzM ?=% nfv;Ddsf] lgIf]k ……lgIf]k tyf shf{ ;'/If0f sf]ifÆ
;Fu ;'/If0f u/fpg] cfjZos Joj:yf ldnfpg' kg]{5 .
;fy}, Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfˆgf] ;+:yfdf /x]sf] ?=# nfv ?k}ofF;Ddsf] JolQmut
art tyf d'2tL lgIf]ksf] /sd / To:tf lgIf]kstf{sf] ;+VofTds ljj/0f q}dfl;s ?kdf qodf; ;dfKt
ePsf] Ps dlxgfleq lgIf]k tyf shf{ ;'/If0f sf]ifnfO{ pknAw u/fpg' kg]{5 .
ljb]zL nufgLaf6 cflh{t nfef+z /sdsf] lgIf]k vftf vf]Ng] ;DaGwdf
ljb]zL nufgLstf{n] g]kfnleq nufgL u/L cfh{g u/]sf nfef+z /sd ;DalGwt b]zsf] ;/sf/L lgsfo jf
s]Gb|Lo a}+ssf] ;xdtLdf a}+s tyf ljQLo ;+:yfdf d'2tL vftf vf]nL hDdf ug{ ;Sg] / ;f] lgIf]k tyf
lgIf]kaf6 cflh{t Aofhsf] l/Kof6«Lo;g (Repatriation) b]xfosf] zt{df ljb]zL ljlgdo Joj:Yffkg
ljefuaf6 :jLs[lt lnP/ dfq ug{ kfpg] Joj:yf sfod ul/Psf] 5 M–
zt{x?M
-!_ ljlgdo b/, Aofhb/, nufotsf s'g} klg hf]lvd ;DalGwt nufgLstf{n] g} axg ug'{ kg]{ .
-@_ o:tf] d'2tL lgIf]ksf] cjlw sDtLdf ! jif{sf] x'g' kg]{ / To:tf] lgIf]ksf] lwtf]df s'g} lsl;dsf]
shf{ lng gkfpg] .
-#_ o:tf] lgIf]k vftf vf]Ng' cl3 o; a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefusf] k"j{ :jLs[lt lng'kg]{ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 134
-$_ o:tf] lgIf]k tyf Aofhsf] cw{jflif{s ljj/0f o; a}+ssf] ljb]zL ljlgdo Joj:yfkg ljefudf k]z
ug'{kg]{ .
!%= vf/]hL / jrfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
PsLs[t lgb]{zg, @)&& sf] ljQLo ;|f]t ;+sng ;DaGwL Joj:yf O=k|f= lgb]{zg g+= !^÷)&& af6
hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&* sflQs @* ut];Dd hf/L ePsf o;} ljifo;Fu
;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 135
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= !&÷)&*
ljkGg ju{ tyf tf]lsPsf If]qdf k|jfx ug'{kg]{ shf{ ;DaGwL Joj:yf
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] ljkGg ju{ tyf tf]lsPsf pTkfbgzLn If]qdf
k|jfx ug'{kg]{ shf{x?sf] ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L
b]xfosf lgb]{zg hf/L ul/Psf] 5 .
1.
æOhfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a+}s tyf ljQLo ;+:yfn] cfˆgf] s'n shf{ ;fk6 -laN; vl/b
tyf l8:sfp06;d]t_ sf] Go"gtd %=) k|ltzt, ljkGg ju{df shf{ k|jfx ug'{ kg]{5 .
k|i6Ls/0fM o; lgb]{zgsf] k|of]hgsf nflu æljkGg ju{Æ eGgfn] Go"g cfo ePsf / vf;u/L
;fdflhs?kdf lk5l8Psf dlxnf, hghflt, blnt ju{, km/s 9+un] ;Ifd JolQmx?, ;LdfGts[t ;d'bfo
tyf ;fgfls;fg, sflnu9, dhb'/ / e"ldxLg kl/jf/nfO{ ;Demg' kb{5 . ljkGg ju{sf] cfly{s tyf
;fdflhs pTyfgsf] nflu ;~rfng x'g] :j/f]huf/d"ns n3' pBdx? ;~rfng ug{ o; a}+såf/f
tf]lsPsf] ;Ldf;Dd k|jfx x'g] n3' shf{nfO{ æljkGg ju{ shf{Æ cGtu{t u0fgf ug'{ kg]{5 .
2. ljQLo sf/f]af/ ug{ Ohfhtkqk|fKt ;+:yf tyf gofF vf]lng] jf :t/f]Gglt eO{ sf/f]af/ ;~rfng u/]sf] !
jif{kl5sf] q}dfl;s cjlwdf ^ dlxgf cl3sf] s'n afFsL shf{ ;fk6sf] cfwf/df ljkGg ju{df
clgjfo{?kn] shf{ k|jfx ug'{ kg]{5 .
3.
Ohfhtkqk|fKt ;+:yfn] lgDg cg';f/ k|ToIf ?kdf k|jfx u/]sf] shf{nfO{ ljkGg ju{df k|jfx ePsf]
shf{df u0fgf ul/g]5 .
-s_ ljkGg jf Go"g cfo ePsf JolQmnfO{ n3' pBd jf Joj;fo ;~rfng ug{ ;fd"lxs hdfgLdf k|lt
;b:o÷JolQmnfO{ k|bfg u/]sf] a9Ldf tLg nfv ?k}ofF;Ddsf] n3' shf{ . ljut b'O{ jif{b]lv shf{
pkef]u u/L c;n ju{df k/]sf ;d"x ;b:o÷JolQmsf] xsdf kfFr nfv ?k}of;Dd k|bfg u/]sf] n3'
shf{ .
-v_ gjLs/0fLo phf{ k|ljlw cGtu{t 3/]n' ;f}o{ ljB't k|0ffnL -Solar Home System_, ;f}o{ r'nf] -Solar
Cooker_, ;f}o{ 8f«o/ -Solar Dryer_, ;f}o{ jf6/ kDk -Solar Pump_, afof]UofF; -Biogas_,
;'wfl/Psf] kfgL 36\6 -Improved Water Mill_, ;'wfl/Psf] r'nf] -Improved Cook Stoves_
k|of]hgdf k|ltkl/jf/ b'O{ nfv ?k}ofFdf gj9\g] u/L k|jfx u/]sf] shf{ . ljut b'O{ jif{b]lv shf{
pkef]u u/L c;n ju{df k/]sf C0fLsf] xsdf o:tf] ;Ldf tLg nfv ?k}of sfod ul/Psf] .
-u_ ljkGg jf Go"g cfo ePsf JolQmnfO{ n3'pBd jf Joj;fo ;~rfng ug{sf nflu :jLsf/of]Uo
lwtf] lnO{ jf ;fd"lxs hdfgLdf k|lt ;b:o kfFr nfv ?k}ofFdf ga9\g] u/L pknJw u/fPsf] n3'
pBd shf{ . ljut b'O{ jif{b]lv shf{ pkef]u u/L c;n ju{df k/]sf ;d"x ;b:osf] xsdf ;ft
nfv ?k}of ;Ldf sfod ul/Psf] .
-3_ j}b]lzs /f]huf/df hfg] JolQmx?nfO{ lwtf] lnO{ jf glnO{ pknAw u/fPsf] k|ltJolQm ?= Psnfv
krf; xhf/;Ddsf] shf{ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 136
-ª_
-r_
-5_
-h_
-em_
-`_
-6_
-7_
g]kfn ;/sf/sf] o'jf :j/f]huf/ tyf /f]huf/ k|lzIf0f sfo{qmd cGtu{t j}b]lzs /f]huf/df hfg]
sfdbf/nfO{ g]kfn ;/sf/n] tf]s]sf] a}+ssf] ;dGjodf s'g} klg æsÆ ju{sf Ohfhtkqk|fKt ;+:yfn]
k|bfg u/]sf] j}b]lzs /f]huf/ shf{ .
ljkGg ju{ shf{ k|fKt ug{ of]Uo JolQm÷;d'bfon] Psn jf ;fd"lxs?kdf un}+rfsf] nflu cfjZos
kg]{ pmg pTkfbg ug]{ k|of]hgfy{ e]8fkfng ug{ jf un+}rf a'Gg] tfg /fVgsf nflu a}+s tyf ljQLo
;+:yfx?jf6 :jLsf/of]Uo lwtf] lnO{ k|lt kl/jf/ ?=# nfvdf ga9\g] u/L -ljut b'O{ jif{b]lv ljkGg
ju{ shf{ pkef]u u/L c;n ju{df k/]sfsf] nflu ?= $ nfv x'g]_ k|jfx ePsf] shf{ .
To;}u/L, ljkGg ju{ shf{ k|fKt ug{ of]Uo ;LdfGtLs[t ;d'bfo tyf ;fgf ls;fg jf ls;fg
;d'bfon] dnvfb tyf ljpljhg vl/b, ;fd'lxs ?kdf pTkfbg e08f/0fsf] nflu zLt e08f/ Cold Storage_ lgdf{0f, pTkfbgsf] ahf/Ls/0f, ;fgf l;+rfO{ s'nf], :ofnf] 6\o'jj]n h8fgh:tf
p2]Zosf nflu klg a}+s tyf ljQLo ;+:yfx?af6 :jLsf/of]Uo lwtf] lnO{ k|lt kl/jf/ ?= # nfvdf
ga9\g] u/L k|jfx ul/Psf] shf{ . ;fy}, t/sf/L v]tL, kmnkm"n, kz'÷k+IfLkfng, dT:okfng,
df}/Lkfng, hl8a'6L pTkfbg tyf s[lif pkh e08f/0fh:tf Joj;fosf] nflu k|lt kl/jf/ ?= $
nfv ¿k}ofF;Ddsf] shf{, / ls;fgx?nfO{ t/sf/L tyf kmnkm'n e08f/0f k|df0fsf] cfwf/df k|bfg
ul/Psf] ?= $ nfv ¿k}ofF;Ddsf] shf{ .
dlxnfx?åf/f ;~rflnt n3' pBdnfO{ a}+s tyf ljQLo ;+:yfaf6 k|jfx ePsf] ?= $ nfv;Ddsf]
shf{ . ;fy}, dlxnfx?åf/f ;~rflnt n3' pBdnfO{ a}+s tyf ljQLo ;+:yfaf6 ;DalGwt
kl/of]hgfsf] lwtf]df k|jfx ePsf] ?= & nfv;Ddsf] kl/of]hgf shf{ .
o;/L shf{ k|jfx ubf{ k|rlnt sfg'gsf] cwLgdf /xL kl/of]hgfsf] lwtf]df k|jfx ug'{kg]{ 5 /
lgIf]k tyf shf{ ;'/If0f lgudaf6 clgjfo{ ?kdf ;'/If0f ug]{ u/fpg] Joj:yf ;d]t ldnfO{ k|jfx
ug'{ kg]{5 .
u|fdL0f If]qdf ul7t pkef]Qmf ;ldlt jf To:tf] If]qdf sfo{/t ;xsf/L ;+:yf dfkm{t ;fd'bflos
l;+rfO{ k|0ffnL]df k|jfx u/]sf] shf{ tyf u|fdL0f If]qdf 6«ofS6/, y|];/ tyf cGo s[lif cf}hf/ vl/b
ug]{ k|of]hgsf] nflu k|jfx ePsf] shf{ .
dfWolds tyf pRr dfWolds tx ;/xsf] k|fljlws tyf Jofj;flos lzIff cWoogsf] nflu ljkGg
kl/jf/sf o'jfx?nfO{ a}+s tyf ljQLo ;+:yfx?af6 lagf lwtf]df k|jfx x'g] ?=@ nfv;Ddsf] shf{ .
o;/L k|jfx x'g] shf{sf] lgIf]k tyf shf{ ;'/If0f sf]ifaf6 clgjfo{ ?kdf ;'/If0f ug]{ u/fpg]
Joj:yf ug'{ kg]{5 .
ljkGg 3/kl/jf/x?nfO{ nlIft u/L gjLs/0fLo phf{ k|a4{g ug]{ p2]Zon] cfof]hgfsf] s'n nfutsf]
%) k|ltzt jf ;f] eGbf a9L nufgL ug]{ pkef]Qmf ;ldlt, ;xsf/L, lghL tyf ;fj{hlgs lghL
;fem]bf/L :jfldTjdf cfwfl/t !))) lsnf]jf6 Ifdtf;Ddsf n3' tyf ;fgf hnljB't cfof]hgf,
%)) lsnf]jf6 lks Ifdtf;Ddsf ;f}o{ ldlg u|L8, @)) lsnf]jf6 Ifdtf;Ddsf] Uof;Lkmfo/
k|ljlw, %)) lsnf]jf6 Ifdtf;Ddsf] jfo' tyf ;f}o{ jfo' phf{ ldl>t k|0ffnL / @)) 3gld6/
Ifdtf;Ddsf] ;+:yfut jfof]Uof; Knf06 h:tf kl/of]hgfdf a}+s tyf ljQLo ;+:yfx?n] pkef]Qmf
;ldlt, jrt tyf C0f ;xsf/L jfx]ssf ljifout ;xsf/L, lghL tyf ;fj{hlgs lghL ;fem]bf/L
;+:yfnfO{ k|bfg ug]{ ?= # s/f]8;Ddsf] shf{ tyf ;fk6 .
;fgf ls;fg ju{n] cGgafnL ;+/If0f ug]{ k|of]hgfy{ ;fd"lxs :jfldTjdf sf]N8:6f]/]h :yfkgf ug{
rfx]df ;f]sf] nflu k|jfx x'g] k|lt kl/jf/ ¿= % nfv;Ddsf] shf{ .
rfnsx?nfO{ cfˆg} :jfldTjdf l/S;f, ljB'tLo l/S;f, c6f] l/S;f, ljB'tLo 6]Dkf] vl/b u/L cfkm}
;~rfng ug]{ k|of]hgsf nflu pQm l/S;fs} lwtf]df k|jfx ePsf] shf{ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 137
-8_ u|fdL0f If]qdf sfo{/t ;xsf/L ;+:yfnfO{ s[lif ;DaGwL kf]i6 xfe]{i6 ;]jf pknAw u/fpg] kl/of]hgf
;~rfngsf] nflu a}+s tyf ljQLo ;+:yfx?n] k|bfg ug]{ ?= ! s/f]8;Ddsf] shf{ tyf ;fk6 .
-9_ lk5l8Psf cNk;+Vos hflt, ;'s'Djf;L, d'Qm sd}of, xlnof, sDn/L, jfbL ;d'bfo cflbnfO{ 3/
lgdf{0f ug{ a}+s tyf ljQLo ;+:yfn] lagf lwtf] k|bfg u/]sf] ?= @ nfv;Ddsf] shf{ .
-0f_ art tyf C0f;DaGwL sf/f]af/ ug]{ ;xsf/L ;+:yfx? afx]s cGo ;DalGwt ljifout ;xsf/L
;+:yfn] ;d"x ;b:o dfkm{t\ ;fd"lxs v]tL tyf kz'÷k+IfLkfng ug]{ k|of]hgsf] nflu k|lt ;b:o ?=
% nfv ggf£g] u/L ;d"x ;b:o ;+Vofsf] cfwf/df shf{ ;Ldf sfod x'g] u/L k|jfx ePsf]
clwstd ?= kfFr s/f]8;Ddsf] shf{ .
o;/L k|jfx ePsf] shf{ b'?kof]u ePsf] kfOPdf To:tf] shf{nfO{ v/fj shf{df juL{s/0f u/L !%)
k|ltzt hf]lvd ef/ sfod ug'{ kg]{5 .
-t_ hnljB't kl/of]hgfn] :yfgLo afl;Gbfx?sf nflu 5'6\ofPsf] ;]o/ v/Lb ug{ k|jflxt k|lt kl/jf/
?= krf; xhf/ ;Ddsf] shf{ .
-y_ g]kfn ;/sf/af6 :jLs[t eO{ sfof{Gjogdf cfPsf] æ;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg
;DaGwL PsLs[t sfo{ljlw, @)&%Æ adf]lhdsf] ?= !) nfv;Ddsf] Joj;flos s[lif tyf kz'kG5L
shf{, ?= !% nfv;Ddsf] dlxnf pBdzLn shf{ / pQm sfo{ljlwdf plNnlvt cGo ;x'lnotk"0f{
shf{x? Pjd\ ?= !% nfv;Ddsf] s[lif, pBd, x:tsnf tyf ;Lkd'ns Joj;fo k|j4{g shf{ .
-b_ ;fgf tyf n3' Joj;fox?nfO{ rn÷crn ;DklQ lwtf] lnO{ jf pBd÷kl/of]hgf lwtf] lnO{ k|jflxt ?=
!) nfv;Ddsf] shf{ .
-w_ sf]le8–!( sf] sf/0f ko{6g If]qdf /f]huf/L u'dfPsf JolQm :j/f]huf/ x'g]u/L Joj;fo ;~rfng
ug{ k|jfx x'g] ?= !% nfv;Ddsf] shf{ .
-g_ C0fL :jod\ /f]huf/ x'g] p2]Zon] ;jf/L ;fwg vl/b ug{ k|jfx x'g] ?= @% nfv;Ddsf] shf{ .
-k_ Dflxnf pBdLåf/f n3' pBd tyf :j/f]huf/d"ns Joj;fo ;~rfng ug{ kl/of]hgfsf] lwtf]df
k|jfx x'g] ?= @) nfv;Ddsf] shf{{ . o:tf] shf{sf] clgjfo{ ?kdf aLdf ug'{ kg]{ 5 .
4.
-km_ jf:tljs s[lif Joj;foLnfO{ ?= @) nfv;Dd s[lif Joj;fo ;~rfng ug{ kl/of]hgfsf] lwtf]df
k|jfx x'g] shf{{ . o:tf] shf{sf] clgjfo{ ?kdf aLdf ug'{ kg]{5 .
Ohfhtkqk|fKt ;+:yfaf6 lgDg cg';f/ ck|ToIf ?kdf k|jfx ePsf] shf{nfO{ ljkGg ju{df k|jfx ePsf]
shf{df u0fgf ul/g]5 .
-s_ ljkGg ju{df shf{ k|jfx ug]{ zt{df o; a}+saf6 æ3Æ ju{sf] Ohfhtkqk|fKt ;+:yfx?nfO{ ;+:yfut
Ifdtf tyf ;+:yfut hdfgLdf k|jfx u/]sf] cfjlws k|s[ltsf] yf]s shf{ .
-v_ ul/jLsf] /]vfd'lg /x]sf, ljkGg jf Go"g cfo ePsf hgtfsf] cfo tyf /f]huf/ a9fpg o;
a}+saf6 Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] d"NofÍg u/L of]Uo
7fg]sf u|fdL0f If]qdf :yfkgf eO{ sfo{/t ;xsf/L ;+:yfx?nfO{ ljkGg ju{df nufgL ug]{ u/L yf]s
shf{ pknAw u/fpg ;Sg]5g\ .
-u_ ;fgf ls;fg ;xsf/L ;+:yf Pjd\ n3' ljQ sf/f]af/ ug]{ ;+:yfx?nfO{ yf]s shf{ k|jfx ug]{ p2]Zon]
:yfkgf ePsf æ3Æ ju{sf n3'ljQ ljsf; a}+snfO{ k|jfx ul/Psf] yf]s shf{ .
-3_ o; a}+saf6 Ohfhtkqk|fKt ;+:yfn] æ3Æ ju{sf n3'ljQ ljQLo ;+:yfåf/f hf/L C0fkqdf u/]sf]
nufgL /sdnfO{ ljkGg ju{ shf{df u0fgf ug{ ;lsg]5 .
-ª_ o; a}+saf6 Ohfhtkqk|fKt ljQLo ;+:yfx?n] æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt
a}+s÷ljQLo ;+:yfaf6 shf{ lnO{ j}b]lzs /f]huf/df hfg] sfdbf/nfO{ k|jfx u/]sf] ?= Ps nfv
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 138
%=
^=
&=
*=
(=
krf;xhf/ ;Ddsf] shf{ . pko{'Qm shf{ ;DalGwt æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt
a}+s÷ljQLo ;+:yfsf] ljkGg ju{ shf{ nufgLdf dfq u0fgf ul/g] 5 .
-r_ a}+s tyf ljQLo ;+:yfn] ljkGg ju{ shf{df u0fgf ug]{ k|of]hgsf nflu pknAw u/fPsf] yf]s shf{
k|fKt ug]{ ;+:yfaf6 k|To]s ^÷^ dlxgfdf shf{sf] k|of]u ljkGg ju{df g} eP÷gePsf] ;DaGwdf
ljj/0f lng' kg]{ tyf o;/L pknAw u/fOPsf] yf]s shf{ b'?kof]u ePsf] kfOPdf b'?kof]u ePsf]
shf{ a/fa/sf] /sd ljkGg ju{df u0fgf ul/g] 5}g .
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] æ3Æ ju{sf] ljQLo ;+:yfsf] ;+:yfks ;]o/df u/]sf] nufgLnfO{
;d]t ck|ToIf ?kdf ljkGg ju{df k|jfx ul/Psf] shf{ ;/x u0fgf ul/g] 5 .
Ohfhtkqk|fKt ;+:yfaf6 ljkGg ju{ shf{ cGtu{t n3'ljQ ljQLo ;+:yfn] k|fKt u/]sf] shf{ /sd zt
k|ltzt ljkGg ju{df clgjfo{ ?kdf shf{ k|jfx ug'{ kg]{5 . ;f] cg'?k nufgL gePdf Ohfhtkqk|fKt
;+:yfaf6 n3'ljQ ljQLo ;+:yfnfO{ k|jfx x'g] To:tf] s'n yf]s shf{ ljkGg ju{ shf{df u0fgf x'g] 5}g .
ljkGg ju{df k|jfx ul/Psf] shf{ u0fgf ubf{ ^ dlxgf cl3sf] s'n afFsL shf{ ;fk6 -laN; vl/b tyf
l8:sfp06 ;lxt _ sf] cfwf/df k|To]s qodf;df cyf{t c;f]h, k'; , r}t / c;f/ d;fGtdf ul/g] 5 .
Ohfhtkqk|fKt jfl0fHo a}+s -æsÆ ju{ _, ljsf; a}+s -ævÆ ju{ _ / ljQ sDkgL -æuÆ ju{ _ af6 k|ToIf
?kdf lgDg zt{sf] cwLgdf /xL c:ktfnnfO{ k|jfx x'g] shf{nfO{ ljkGg ju{ shf{df u0fgf ul/g]5 .
-s_ d'gfkmf ljt/0f gug]{ sDkgLsf] ?kdf To:tf] c:ktfn ;DalGwt lgsfodf btf{ ePsf] x'g' kg]{ .
-v_ ;DalGwt a}+s÷ljQLo ;+:yfn] o; k|of]hgsf nflu cfˆgf] k|fylds k'FhL -Core Capital_ sf] a9Ldf
% k|ltzt ;Ddsf] shf{ /sd dfq k|jfx ug{ ;Sg] .
-u_ ;DalGwt c:ktfnn] g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 ;~rfng :jLs[lt k|bfg ul/+bf
tf]lsPsf ;Dk"0f{ zt{x?sf] k"0f{ kfngf u/]sf] x'g' kg]{ .
-3_ ;DalGwt c:ktfnn] cfˆgf] s'n z}Yof Ifdtfsf] Go"gtd !) k|ltzt z}Yof lgMz'Ns ?kdf ljkGg
ju{sf hgtfx?nfO{ pknAw u/fpg] u/L cfjZos Joj:yf ldnfPsf] x'g' kg]{ .
-ª_ dfly v08 -s_ b]lv -3_ ;Dd plNnlvt zt{x? k'/f ePsf] olsg u/]/ dfq ;DalGwt a}+s tyf
ljQLo ;+:yfn] shf{ k|jfx u/]sf] x'g' kg]{ .
-r_ pko{'Qm dfkb08 k'/f u/]sf u|fdL0f If]qdf ;+rflnt ;fd'bflos c:ktfnnfO{ a}+s tyf ljQLo
;+:yfx¿af6 k|ToIf ¿kdf k|jfx x'g] ¿=! s/f]8;Ddsf] shf{nfO{ ;d]t ljkGg ju{ shf{df u0fgf
ul/g]5 .
Go"g nfut cfjf; -Low Cost Housing_ shf{nfO{ ljkGg ju{df u0fgf ug]{ ;DaGwdf
a}+s tyf ljQLo ;+:yfaf6 ljkGg ju{df u0fgf x'g of]Uo JolQmsf nflu dfq 3/hUuf vl/b tyf 3/
lgdf{0f shf{sf] cfjZostf k'/f ug]{ p2]Zon] b]xfo cg';f/sf] zt{sf] cwLgdf /xL k|bfg ePsf] shf{nfO{
;d]t ljkGg ju{sf] shf{df u0fgf ul/g] 5 .
-s_ ;'/lIft lwtf] lnO{ ;fd'lxs jf JolQmut cfwf/df k|ToIf jf ck|ToIf ?kdf k|bfg x'g] ?= &
nfv;Ddsf] shf{ .
-v_ ;DalGwt a}+s tyf ljQLo ;+:yfsf] cfˆgf] shf{ gLltdf o;/L ljkGg ju{nfO{ 3/hUuf vl/b tyf
3/ lgdf{0f shf{ k|bfg ug]{ ;DaGwdf :ki6 ?kdf pNn]v u/]sf] x'g' kg]{ .
-u_ o:tf] shf{ k|bfg ubf{ k|rlnt P]g, sfg'g tyf o; a}+ssf] gLlt lgb]{zg adf]lhdsf] ;Dk"0f{ k|lqmof
k'/f u/]sf] x'g' kg]{ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 139
-3_ ljkGg ju{ eGgfn] dfly a'Fbf g+= ! df plNnlvt kl/efiff cg';f/ Go"g cfo ePsf / vf;u/L
;fdflhs?kdf lk5l8Psf dlxnf, hghflt, blnt ju{, km/s 9+un] ;Ifd JolQmx?, ;LdfGts[t
;d'bfo tyf ;fgfls;fg, sflnu9, dhb'/ / e"ldxLg kl/jf/nfO{ ;Demg' kb{5 .
!)= o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if ;DaGwdf
!= a}+s tyf ljQLo ;+:yfn] ljkGg ju{df k|jfx ug'{ kg]{ # k|ltzt -æsÆ ju{_, !=% k|ltzt -ævÆ ju{_
/ ! k|ltzt -æuÆ ju{_ /sdsf] Ps ltxfO /sd g]kfn ;/sf/, cy{ dGqfno, o'jf tyf ;fgf
Joj;foL :j/f]huf/ sf]if -o;kl5 sf]if egLPsf]_ sf] gfddf cfˆg} ;+:yfdf vf]lnPsf] vftfdf
hDdf ug'{ kg]{5 . a}+s tyf ljQLo ;+:yfn] pko'{Qm plNnlvt /sdeGbf a9L /sd pSt vftfdf
hDdf ug{ o; Joj:yfn] afwf k'u]sf] dflgg] 5}g . sf]ifdf hDdf ePsf] /sd ;DalGwt a}+s tyf
ljQLo ;+:yfn] sf]ifnfO{ k|jfx ul/Psf] shf{ dflgg]5 / o;/L hDdf ul/Psf] /sdnfO{ ljkGg
ju{df u0fgf ul/g] 5 .
@= a}+s÷ljQLo ;+:yfn] pka'Fbf g+= ! cg';f/ k|jfx u/]sf] shf{ h'g;'s} cj:yfdf shf{÷;fk6sf]
juL{s/0f / shf{ gf]S;fgL Joj:yfsf] k|of]hgsf] nflu c;n shf{df ;dfj]z ul/g]5 . o;}u/L
a}+sn] o:tf shf{sf] nflu hf]lvd ef/ k|bfg ubf{ Capital Adequacy Framework cGtu{t Claims on
Government zLif{sdf /fVg ;Sg] / ævÆ / æuÆ ju{sf ljQLo ;+:yfn] o:tf shf{df z'Go hf]lvd
ef/ k|bfg ug{ ;Sg] 5 .
#= vftf vf]Ng], vftf ;~rfng ug]{ / shf{ ;D´f}tfdf x:tfIf/ ug]{ clVtof/L ;lxtsf] sfuhft lnO{
æo'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifÆ sf] gfddf a}+s tyf ljQLo ;+:yfn] vftf vf]Ng' kg]{5 .
$= a}+s tyf ljQLo ;+:yfaf6 sf]ifnfO{ k|jfx ul/Psf] pka'Fbf g+= ! sf] /sd r'Qmf ug]{ bfloTj sf]ifsf]
x'g]5 .
%= sf]if / a}+s tyf ljQLo ;+:yf larsf] ;D´f}tf cg';"rL !&=! df pNn]v eP adf]lhd ug'{ kg]{5 .
o; k|of]hgsf] nflu pSt ;Demf}tf afx]s cGo s'g} sfuhft cfjZos kg]{5}g .
^= a}+s tyf ljQLo ;+:yfn] o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if -;~rfng_ lgodfjnL, @)^%
cGtu{t o'jf tyf ;fgf Joj;foLx?nfO{ kl/of]hgf dfq lwtf] lnO{ b'O{ nfv;Ddsf] shf{ nufgL
u/]df To:tf] shf{nfO{ ljkGg ju{df u0fgf ul/g]5 . t/, pka'Fbf g+= ! df pNn]v ePsf] hDdf
ug'{kg]{ /sddf s§f ug{ kfOg] 5}g . o:tf] shf{ k|jfx ubf{ b]xfo adf]lhdsf Joj:yfx? nfu" x'g]
5g\ M
s= Joj;fosf] p2]Zo cg';f/ shf{ cjlw a9Ldf kfFr jif{;Ddsf]] x'g]5 / a}+s tyf ljQLo
;+:yfsf] lgodfg';f/ tf]s]sf] ls:tfdf a'´fpg' kg]{ u/L ;DalGwt a}+s tyf ljQLo ;+:yfn]
ls:tf tf]Sg]5 / ;fFjf Aofh e'StfgL 5'6 cjlw (Grace Period) sf]ifn] tf]s] cg';f/ x'g]5 .
v= ;DalGwt JolStn] ug]{ :j/f]huf/d'ns Joj;fo;Fu ;DalGwt rn crn ;DklQ g} ;Dk"0f{
;fFjf Aofh e'Stfg gx'Gh]n;Dd a}+s tyf ljQLo ;+:yfn] k|bfg u/]sf] shf{sf] lwtf] x'g]5 .
u= shf{ :jLs[t ug]{ jf gug]{ ;Dk"0f{ clwsf/ a}+s tyf ljQLo ;+:yfdf gLlxt /xg]5 .
3= pk/f]St adf]lhd shf{sf] hf]lvd tyf C0f c;'npk/ ug'{ kg]{ bfloTj ;DalGwt a}+s tyf
ljQLo ;+:yfdf /xg]5 .
&= a}+s tyf ljQLo ;+:yfn] pka'Fbf g+= ^ adf]lhdsf] shf{ k|bfg ug{ o'jf tyf ;fgf Joj;foL
:j/f]huf/ sf]ifaf6 jflif{s & k|ltzt Aofhdf k'g/shf{ lng ;Sg] 5 .
*= sf]ifsf] ;~rfng o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if -;~rfng_ lgodfjnL, @)^%, shf{
tyf aLdf Joj:yf ;DaGwL lgb]{lzsf, @)^% / o; a}+saf6 hf/L o;} lgb]{zgdf pNn]v eP
adf]lhd x'g]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 140
(=
dfly h'g;'s} s'/f n]lvPsf] ePtfklg Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf -æ3Æ ju{ afx]s_ n]
ljkGg ju{df u0fgf x'g] o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifdf hDdf ug'{kg]{ /sd csf]{
kl/kqaf6 ;"rgf hf/L geP;Dd ldlt @)^^÷!!÷@^ sf] kl/kq cg';f/ @)^^ r}td;fGtb]lv
nfu" x'g] u/L pQm sf]ifdf /sd hDdf ug{'kg]{ 5}g . t/, o;/L o'jf tyf ;fgf Joj;foL :j/f]huf/
sf]ifdf tTsfnnfO{ /sd hDdf ug'{ gk/] tfklg a}+s tyf ljQLo ;+:yfn] o;} lgb]{zgsf] a'Fbf g+= !
cg';f/sf] b/n] ljkGg ju{df k|jfx ug'{kg]{ /sd k"j{jt g} nufgL ug'{ kg]{5 .
!!= ljkGg ju{df k|jflxt shf{ ;DaGwL g]=/f= a}+s lgb]{zg kmf/fd g+= (=% cg';f/sf] q}dfl;s ljj/0f o;
a}+ssf] ;DalGwt ;'kl/j]If0f ljefudf qodf; ;dfKt ePsf] ldltn] & lbgleq k]z ug'{ kg]{5 .
!@= ;DalGwt O{hfhtkqk|fKt ;+:yfn] ljkGg ju{df k|jfx ul/g] shf{ ;DaGwL gLltut Pjd\ k|lqmofut
Joj:yfnfO{ cfˆgf] shf{ gLltdf :ki6 ?kdf pNn]v ug'{ kg]{5 .
!#= cGo lgb]{zgdf h'g;'s} s'/f n]lvPsf] ePtfklg ;fd'lxs÷JolQmut÷;+:yfut hdfgLdf k|ToIf jf
ck|ToIf ?kdf ljkGg ju{df u0fgf x'g] u/L k|jfx ul/Psf] shf{sf] nflu cltl/Qm la; k|ltzt yk shf{
gf]S;fgL Joj:yf ug'{ kg]{ 5}g .
!$= ljkGg ju{df k|jfx ug]{ u/L k|fKt ;fk6L /sdnfO{ nlIft ju{df k|jfx gu/L ;f] afktsf] /sd Aofh
cfh{g x'g] u/L s'g} klg a}+s tyf ljQLo ;+:yfdf hDdf ug{ kfOg] 5}g . t/ o; Joj:yfn] æ3Æ ju{sf
Ohfhtkqk|fKt ;+:yfsf] xsdf shf{ ;Ldf -Line of Credit_ pkof]u ug{ afwf k'¥ofPsf] dflgg] 5}g .
!%= dfly plNnlvt a'Fbf -!$_ adf]lhdsf] yf]s shf{ k|jfx ug]{ ;+:yfn] p2]Zo adf]lhd ;Dk"0f{ yf]s shf{
/sd k|jfx u/]÷gu/]sf] ljj/0f lnO{ ;f]sf] k|dfl0fs/0f u/L k|To]s cfly{s jif{sf] df3 / ;fpg d;fGtdf
;DalGwt ;'kl/j]If0f ljefunfO{ hfgsf/L lbg' kg]{5 .
!^= Ohfhtkqk|fKt ;+:yfn] ljkGg ju{df k|jfx ug'{kg]{ shf{ ;DaGwL lgb]{zg adf]lhdsf] shf{ k|jfx gu/]df
jf sd k|jfx u/]df Go"gtd ?kdf k'/ofpg' kg]{ /sddf x'g cfpg] gk'u /sddf g]kfn /fi6« a}+s P]g,
@)%* sf] bkmf *! adf]lhd ;DalGwt Ohfhtkqk|fKt ;+:yfn] ;f] u0fgf cjlwdf shf{df lng] clwstd
Aofhb/n] x'g] /sd xhf{gf nufOg] 5 . o;/L xhf{gf nufpFbf To:tf] gk'u /sdsf] q}dfl;s ?kdf x'g
cfpg] Aofh /sd lgwf{/0f u/L ;f]xL a/fa/sf] /sd xhf{gf /sd sfod ul/g]5 .
t/ clGtd C0fbftf ;DaGwL ;'ljwf pkof]u ug]{ Ohfhtkqk|fKt ;+:yfsf] xsdf ;f] shf{÷;'ljwf k|fKt
u/]sf] ldlt b]lv ljkGg ju{ shf{ k|jfx gu/]sf] sf/0fn] ;f] shf{sf] ;Ldf gk'uL nfUg] xhf{gfdf
plNnlvt clGtd C0fbftf ;'ljwf sfod /x];Dd 5'6 k|bfg ul/g] 5 .
o; a}+saf6 g]kfn /fi6« a}+s P]g, @)%* sf] bkmf *^v= adf]lhd ;d:ofu|:t 3f]if0ff ul/Psf] jf a}+s
tyf ljQLo ;+:yfsf] zL3| ;'wf/fTds sf/jfxL ;DaGwL ljlgodfjnL, @)&$ sf] ljlgod # sf] v08 -v_
adf]lhdsf] sf/jfxLdf /x]sf a}+s tyf ljQLo ;+:yfx?nfO{ pQm cjlwe/ ljkGg ju{df k|jfx ug'{kg]{
shf{ k|jfx gu/]sf] sf/0fn] nfUg] xhf{gfdf 5'6 k|bfg ul/g] 5 .
!&= tf]lsPsf If]qdf shf{ k|jfx ;DaGwL Joj:yf
-!_ Go"gtd shf{ k|jfx M
o; a}+saf6 Ohfhtkqk|fKt jfl0fHo a}sn] s'n shf{ ;fk6sf] b]xfo adf]lhd tf]lsPsf If]qdf shf{ k|jfx
ug'{ kg]{ 5 M
-s_ @)*) c;f/ d;fGt;Dddf b]xfoadf]lhd Go"gtd !% k|ltzt shf{ s[lif If]qdf k|jfx ug'{ kg]{5 .
@)&* c;f/ d;fGt
@)&( c;f/ d;fGt
@)*) c;f/ d;fGt
!! k|ltzt
!# k|ltzt
!% k|ltzt
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 141
-v_ @)*! c;f/ d;fGt;Dddf b]xfoadf]lhd Go"gtd !) k|ltzt shf{ phf{ If]qdf k|jfx ug'{ kg]{]5 .
u_
@)&* c;f/ d;fGt
@)&( c;f/ d;fGt
@)*) c;f/ d;fGt @)*! c;f/ d;fGt
^ k|ltzt
& k|ltzt
( k|ltzt
!) k|ltzt
@)*! c;f/ d;fGt;Dddf b]xfoadf]lhd Go"gtd !% k|ltzt shf{ n3', 3/]n', ;fgf Pjd\ demf}nf
pBdsf If]qdf -?= ! s/f]8eGbf sd /sdsf shf{ tyf k|ToIf ?kdf k|jfx ePsf ljkGg ju{ shf{;d]t_
k|jfx ug'{ kg]{]5 .
@)&* c;f/ d;fGt
@)&( c;f/ d;fGt
@)*) c;f/ d;fGt
@)*! c;f/ d;fGt
!! k|ltzt
!@ k|ltzt
!$ k|ltzt
!% k|ltzt
a}+s tyf ljQLo ;+:yfn] o:tf] shf{ k|jfx ubf{ :jb]zL sRrf kbfy{df cfwfl/t pBf]ux?sf] :yfkgf tyf
;~rfngdf ljz]if k|fyldstf lbg' kg]{5 .
-3_ s[lif, n3', 3/]n' tyf ;fgf pBd÷Joj;fo, phf{ / ko{6g If]qdf @)*! c;f/ d;fGt;Dddf
b]xfoadf]lhd ævÆ ju{sf ljQLo ;+:yfn] s'n shf{ tyf ;fk6sf] Go"gtd @) k|ltzt / æuÆ ju{sf
ljQLo ;+:yfn] Go"gtd !% k|ltzt shf{ k|jfx ug'{ kg]{5 .
@)&* c;f/ d;fGt
ævÆ ju{
!^ k|ltzt
æuÆ ju{
!! k|ltzt
@)&( c;f/ d;fGt
!& k|ltzt
!@ k|ltzt
@)*) c;f/ d;fGt
!( k|ltzt
!$ k|ltzt
@)*! c;f/ d;fGt
@) k|ltzt
!% k|ltzt
-@_ pka'Fbf -!_ cg';f/ tf]lsPsf If]qdf k|jfx ePsf] shf{ ;DaGwL Joj:yfsf] Go"gtd ;Ldfsf]] cg'kfngf
olsg ug]{ k|of]hgsf] nflu a}+s tyf ljQLo ;+:yfn] aSof}tf shf{ -Outstanding Loan) nfO{ k|jflxt shf{sf]
?kdf u0fgf ug'{ kg]{5 .
-#_ a}+s tyf ljQLo ;+:yfx?n] s[lif tyf phf{ If]qdf k|jflxt shf{nfO{ csf]{ ljQLo ;+:yf dfkm{t Joj:yfkg
ug{ Ps cfk;df vl/b÷laqmL ug{ ;Sg]5g\ . ;'?jftdf shf{ k|jfx ug]{ ;+:yfn] g} u|fxs;Fusf] ;DaGw
Joj:yfkg -Relationship Management_ ug]{ u/L ul/Psf] vl/b÷laqmLdf u|fxssf] ;xdlt cfjZos kg]{ 5}g .
-$_ s[lif C0fkqdf nufgL u/]sf] /sdnfO{ s[lif If]qdf clgjfo{ ?kdf k|jfx ug{'kg]{ shf{df u0fgf ug{ kfOg] 5 .
-%_ phf{ C0fkqdf nufgL u/]sf] /sdnfO{ phf{ If]qdf clgjfo{ ?kdf k|jfx ug{'kg]{ shf{df u0fgf ug{ kfOg] 5 .
-^_ cg'udg tyf xhf{gf M
-s_ o; Joj:yf cg';f/ tf]lsPsf] cjlwleq shf{ k|jfx gu/]df jf sd k|jfx u/]df Go"gtd ?kdf
k'¥ofpg' kg]{ /sddf x'g cfpg] gk'u /sddf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf *! adf]lhd
;DalGwt Ohfhtkqk|fKt ;+:yfn] ;f] u0fgf cjlwdf shf{df lng] clwstd Aofhb/n] x'g] /sd xhf{gf
nufOg]5 . o;/L xhf{gf nufpFbf To:tf] gk'u /sdsf] q}dfl;s ?kdf x'g cfpg] Aofh /sd lgwf{/0f
u/L ;f]xL a/fa/sf] /sd xhf{gf sfod ul/g]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 142
-v_ jfl0fHo a}+ssf xsdf v08 -s_ adf]lhd xhf{gf /sd u0fgf ubf{ b]xfoadf]lhd ul/g]5 M
-!_ dfly pNn]v ePadf]lhd s[lif If]qdf tf]lsPsf] k|ltzt shf{ k|jfx gePsf] v08df gk'u /sddf
xhf{gf u0fgf ug]{ .
-@_ dfly pNn]v ePadf]lhd phf{ If]qdf tf]lsPsf] k|ltzt shf{ k|jfx gePsf] v08df gk'u /sddf
xhf{gf u0fgf ug]{ .
-#_ dfly pNn]v ePadf]lhd n3', ;fgf Pjd\ demf}nf pBdsf If]qdf tf]lsPsf] k|ltzt shf{ k|jfx
gePsf] v08df gk'u /sddf xhf{gf u0fgf ug]{ .
-u_ ævÆ / æuÆ ju{sf ljQLo ;+:yfsf] xsdf v08 -s_ adf]lhd xhf{gf /sd u0fgf ubf{ tf]lsPsf]
If]qdf tf]lsPsf] k|ltzt shf{ k|jfx gePsf] v08df gk'u /sddf xhf{gf u0fgf ug]{ .
-3_ tf]lsPsf If]qdf k|jfx ul/g] shf{ u0fgf ubf{ ^ dlxgf cl3sf] hDdf aSof}tf shf{ tyf ;fk6sf]
cfwf/df @)&* k'; d;fGtb]lv u0fgf z'? u/L To;kl5sf] k|To]s qodf;df u0fgf ug]{ . t/,
sf]le8–!( sf] c;/nfO{ b[li6ut u/L o:tf] u0fgf @)&( k'; d;fGtb]lv z'? ul/g] 5 .
k|i6Ls/0fM
-!_…s[lif If]qÚ eGgfn] cf}Bf]lus Joj;fo P]g, @)&^ sf] cg';"rL $ adf]lhd x'g]5 .
-@_ …phf{ If]qÚ eGgfn] hnljB't, gjLs/0fLo phf{ ;DaGwL -o; a}+saf6 hf/L g]= /f= a}+s lgb]{zg kmf=g+= #=! sf] qm=;+= &=!
adf]lhdsf]_ If]q tyf gjLs/0fLo phf{af6 rNg] ;fj{hlgs ;jf/L ;fwg Pjd\ rflh{Ë :6]zgnfO{ ;d]t hgfpg] 5 .
-#_ …ko{6g If]qÚ eGgfn] b]xfoadf]lhdsf] If]qnfO{ hgfpg] 5 M
-s_
6«]lsË, 6«fen Ph]G;L, kj{tf/f]x0f, l/;f]6{, ¥oflˆ6Ë, SoflDkË, 6'/ ck|]6/, lxlnË ;]G6/, Sofl;gf], d;fh
:kf cflb,
-v_
xf]6n, ko{6s cfjf;, df]6]n, u|fdL0f ko{6g, xf]d :6], l/hf]6{ tyf /]i6'/fF, kof{j/0fLo ko{6g, jGohGt'
cf/If,
-u_
dgf]/+hg, dgf]/~hg kfs{, l/lqmP;g, rnlrq cflb,
-3_
;fxl;s ko{6g M l:sOË, UnfOl8Ë, jf6/ ¥ofk\ml6Ë, x6 Po/ Jofn'lgË, Sofgf]Oª, Kof/f;]lnË,
3f]8r9L, xfQLr9L, aGhL hlDkË, lxdfn cf/f]x/0f / cjnf]sg nufot,
-ª_
uNkm sf];{, kf]nf], kf]gL 6]«lsË, kbofqf, dfpG6]g ˆnfO6 ;~rfng, s]jnsf/,
-r_
;fF:s[lts, wfld{s tyf v]ns'b ko{6g /
-5_
sf7df8f}+ pkTosf, lj/f6gu/, hgsk'/, jL/u~h, kf]v/f, e}/xjf, g]kfnu~h / wgu9Ldf ;fj{hlgs
;x/L oftfoft ;]jf ;+rfng ug]{ ;+ul7t ;+:yfnfO{ k|jflxt shf{ .
-$_ n3' pBd, ;fgf pBf]u, demf}nf pBf]u tyf 3/]n' pBf]u eGgfn] cf}Bf]lus Joj;fo P]g @)&^ n]
kl/eflift n3' pBd, ;fgf pBf]u, demf}nf pBf]u tyf 3/]n' pBf]u ;Demg' kb{5 .
!*= vf/]hL / jrfpm
-!_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf b]xfosf lgb]{zgx?nfO{
vf/]h ul/Psf] 5 .
PsLs[t lgb]{zg, @)&& sf] ljkGg ju{df k|jfx ug'{ kg]{ shf{ ;DaGwL Joj:yf O=k|f= lgb]{zg g+=
!&÷)&& af6 hf/L ul/Psf] lgb]{zg tyf ;f] kZrft ldlt @)&* sflQs @* ut];Dd hf/L ePsf
o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 143
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= !*÷)&*
:t/f]Gglt x'g], sfo{If]q lj:tf/ jf ;+s'rg tyf ufEg]÷ufleg] ;DaGwL Joj:yf
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# adf]lhd tNnf] ju{sf] Ohfhtkqk|fKt ljQLo ;+:yf dflyNnf]
ju{df kl/0ft x'gsf] nflu jf b'O{ jf b'O{eGbf a9L Ohfhtkqk|fKt ;+:yf Ps cfk;df ufEg÷ufleg jf o;/L
ufleO{ ;s]kl5 :t/f]Gglt x'g tyf xfnsf] ju{df g} /xL sfo{If]q lj:tf/ ug{ o; a}+sdf lgj]bg lbg] æsÆ, ævÆ
/ æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfx?sf] xsdf lgDgfg';f/sf] Joj:yf sfod ul/Psf] x'Fbf ;f]xL adf]lhd
ug'{÷u/fpg' x'g g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L of] lgb]{zg hf/L
ul/Psf] 5 .
-s_ :t/f]Gglt x'g] ;DaGwL Joj:yf
!= kl/efiffM
o; lgb]{zg adf]lhd æ:t/f]GgltÆ eGgfn] a'Fbf g+= -@_ adf]lhdsf] dfkb08 k'/f u/]sf o; a}+saf6
Ohfhtkqk|fKt /fli6«o:t/sf] sfo{If]q ePsf æuÆ jf ævÆ ju{sf ljQLo ;+:yf qmdzM ævÆ jf æsÆ
ju{sf] ;+:yfdf kl/0ft x'g;Sg] cj:yf ;Demg' kb{5 .
@= :t/f]Gglt x'g] ;DaGwL dfkb08M
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf #* adf]lhd o; a}+saf6 ævÆ jf æuÆ ju{sf]
Ohfhtkqk|fKt ljQLo ;+:yf :t/f]Gglt x'gsf] nflu b]xfosf k"j{of]Uotf÷dfkb08x? k'/f ePsf] jf
u/]sf] x'g' kg]{5 M–
-s_ ;+:yfn] ;DalGwt ju{sf] ljQLo sf/f]af/ ug{ Ohfhtkqk|fKt u/]sf] cjlw % jif{ k'/f u/]sf] .
-v_ ;+:yf kl5Nnf] kfFr cfly{s jif{df nuftf/ ?kdf gfkmfdf /x]sf] .
-u_ ;+:yf ;l~rt gf]S;fgLdf g/x]sf] .
-3_ ljut kfFr jif{sf] cf};t s'n lgliqmo sh{f (Non performing loan) cg'kft % k|ltzt eGbf
tn /x]sf] .
-ª_ dflyNnf] ju{sf] Ohfhtkqk|fKt ;+:yfsf nflu o; a}+sn] tf]s]sf] Go"gtd r'Qmf k'FhL k'/f
ePsf] .
-r_ ;+:yfn] o; a}+såf/f hf/L k'FhL kof{Kttf, k|lt u|fxs shf{ ;Ldf, shf{ lgIf]k cg'kft, shf{
gf]S;fgL Joj:yf / ljQLo ;|f]t kl/rfng ;DaGwL lgb]{zgx? k"0f{ ?kdf kfngf u/]sf] tyf
ljut kfFr jif{b]lv nuftf/ o; a}+sn] tf]s]sf] Go"gtd k'FhL kof{Kttf cg'kft sfod u/]sf] .
-5_ ;+:yf jf ;~rfns ;ldlt÷kbflwsf/LnfO{ o; a}+saf6 ;'zf;g nufot v08 -r_ df
plNnlvt lgb]{zgx? kfngf gu/]sf] ljifodf sf/jfxL ePsf] eP ;f] sf/jfxL km's'jf ePsf]
cjlw # jif{ k'/f ePsf] .
-h_ lz3| ;'wf/fTds sf/jfxL ePsf] eP ;f] sf/jfxL km's'jf ePsf] # jif{ k'/f ePsf] .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 144
-em_ ;+:yfn] cl3Nnf] cfly{s jif{;Ddsf] n]vfk/LIf0f ;DkGg u/]sf] .
-`_ /fli6«o:t/sf] sfo{If]q ePsf] ævÆ ju{af6 æsÆ ju{df :t/f]Gglt x'g rfxg] ;+:yfsf] cl3Nnf]
cfly{s jif{df Joj;fosf] cfsf/ -lgIf]k tyf shf{sf] s'n of]u_] Go"gtd r'Qmf k'FhLsf] !% u'0ff
-xfnsf] ju{sf]_ / u|fxs ;+Vof @% xhf/ -lgIf]kstf{ / C0fL_ ePsf] .
-6_ /fli6«o:t/sf] sfo{If]q ePsf] æuÆ ju{af6 ævÆ ju{df :t/f]Gglt x'g rfxg] ;+:yfsf] cl3Nnf]
cfly{s jif{df Joj;fosf] cfsf/ -lgIf]k tyf shf{sf] s'n of]u_] Go"gtd r'Qmf k'FhLsf] !% u'0ff
-xfnsf] ju{sf]_ / u|fxs ;+Vof !) xhf/ -lgIf]kstf{ / C0fL_ ePsf] .
#= :t/f]Ggltsf nflu lgj]bg lbg]M
a'Fbf g+=@ adf]lhdsf dfkb08x? k'/f u/]sf] ;+:yfn] :t/f]Gglt x'g] ;}4flGts ;xdltsf nflu b]xfosf
sfuhft tyf ljj/0f;lxt o; a}+s ;dIf lgj]bg lbg ;Sg]5 M–
-s_ ;}4flGts ;xdltsf] nflu cg';"rL –!*=! adf]lhdsf] 9fFrfdf lgj]bg .
-v_ o; a}+sn] tf]s]sf] Go"gtd r'Qmf k'FhL k'u]sf] Joxf]/f o; a}+ssf] ;"rLs[t n]vfk/LIfsaf6
k|dfl0ft ePsf] ljj/0f .
-u_ :t/f]Gglt x'g] ;DaGwdf ;DalGwt ;+:yfsf] jflif{s ;fwf/0f ;efn] u/]sf] lg0f{osf] 5lalrq .
-3_ ;+:yfsf] sDtLdf cfufdL % jif{sf] Jofj;flos of]hgf tyf k|If]k0f (Business Plan and
Projection)
-ª_
-r_
-5_
-h_
-em_
-`_
-6_
-7_
cg';"rL –!*=@ / cg';"rL –!*=# adf]lhdsf] 9fFrfdf b'O{ k|ltzt jf ;f] eGbf a9L ;]o/
wf/0f u/]sf ;+:yfksx?sf] JolQmut ljj/0f .
;+:yfksx?n] ;DalGwt ;+:yfaf6 shf{ glnPsf] :jM3f]if0ff kq .
;+:yfksx?n] cGo a}+s tyf ljQLo ;+:Yffx?af6 C0f lnO{ efvf ggf3]sf] jf shf{ ;"rgf s]Gb|
ln= sf] sfnf];"rLdf ;dfj]z gePsf] Joxf]/f pNn]v ePsf] :jM3f]if0ff kq .
jt{dfg ;]o/ k'FhL ;+/rgf / :jfldTj -;+:yfks ;d"x / ;j{;fwf/0f ;d"x_ ;DaGwL ljj/0f .
;+:yfksx?n] s'g} Ps a+}s tyf ljQLo ;+:Yffdf r'Qmf k'FhLsf] a9Ldf !% k|ltzt / cGo a}+s
tyf ljQLo ;+:yfx?df r'Qmf k'FhLsf] a9Ldf ! k|ltzt eGbf a9L nufgL gu/]sf] :jM3f]if0ff .
o; a}+s ;dIf lgj]bg lb+bfsf jvt ;+:yfsf] s'n shf{sf] % k|ltzt eGbf sd lgliqmo shf{
/x]sf] k'i6\ofO{F x'g] sfuhft .
;+:yf ;+:yfkgf ubf{ vr{ ePsf] k"j{ ;~rfng vr{ k"0f{ ?kdf ckn]vg ePsf] k|dfl0ft x'g]
sfuhft .
;+:yf kl5Nnf] % jif{b]lv nuftf/ d'gfkmfdf ;~rfng e}/x]sf] k|dfl0ft x'g] n]vfk/LIf0f ePsf]
ljut % jif{sf] ljQLo ljj/0f .
-8_ ;+:yfn] New Capital Adequacy Framework k"0f{ ?kdf nfu" ug{;Sg] of]hgf tyf ;~rfns
;ldltsf] k|ltj4tf .
-9_ ;]o/ vl/b laqmL sf/f]af/ /f]Ssf ePsf] Joxf]/fsf] lwtf]kq ljlgdo ahf/sf] kq .
-0f_ k'FhL kof{Kttf, k|lt u|fxs shf{ ;Ldf, shf{ lgIf]k cg'kft, shf{ gf]S;fgL Joj:yf / ljQLo
;|f]t kl/rfng ;DaGwL lgb]{zgx? k"0f{ ?kdf kfngf u/]sf] :jM3f]if0ff tyf ;f] k'i6\ofO{F x'g]
sfuhft .
-t_ ljut # jif{df lz3| ;'wf/fTds sfo{jfxL gePsf] :jM3f]if0ff . C
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 145
-y_ n]vfk/LIf0f ePsf] cl3Nnf] cfly{s jif{sf] ljQLo ljj/0fsf] cfwf/df Joj;fosf] cfsf/ -lgIf]k
tyf shf{sf] s'n of]u_ / u|fxs ;+Vof -lgIf]kstf{ / C0fL_ o; lgb]{zg adf]lhd /x]sf] k'i6\ofO{F
x'g] sfuhft .
$= ;}4flGts ;xdltM
-!_ a'Fbf g+=-#_ cg';f/ :t/f]Ggltsf nflu k]z x'g cfPsf] lgj]bgdfly o; a}+sn] a}+s tyf
ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf #*, o;} lgb]{zgsf] a'Fbf g+= @ adf]lhdsf]
k"j{of]Uotf tyf k]z x'g cfPsf sfuhft tyf ljj/0fx? d"NofÍg u/L dflyNnf] ju{sf]
ljQLo sf/f]af/ ug]{ cg'dlt k|bfg ug]{ k|lqmofut Joj:yf cjnDag ug]{5 / dflyNnf]
ju{sf] ljQLo sf/f]af/ ug{ rfxg] ;DalGwt ljQLo ;+:yfx?nfO{ plNnlvt Joxf]/f
hfgsf/L u/fpg]5 . o;/L hfgsf/L pknAw u/fp+bf b]xfosf zt{x? sfod u/L
;}4flGts ;xdlt k|bfg ug{ ;lsg]5 M–
-s_ dflyNnf] ju{sf] ljQLo sf/f]af/ ;+Rffngsf] nflu hf/L k'FhLsf] )=)@ k|ltztn] x'g]
/sd o; a}ssf] gf=gf]=cf=lx= km'6s/ zLif{sdf hDdf u/L ;Ssn ef}r/ ;lxt
cg';"rL –!*=$ adf]lhdsf] 9fFrfdf lgj]bg lbg'kg]{ .
-v_ dflyNnf] ju{sf] ;+:yfn] ug]{ sfo{ ;dfj]z u/L sDkgL /lhi6«f/sf] sfof{noaf6
k|dfl0ft ;+zf]lwt k|aGwkq / lgodfjnLsf] k|ltlnkL k]z ug'{kg]{ .
-u_ ;+zf]lwt shf{ gLlt, cfly{s k|zf;g ljlgodfjnL, sd{rf/L k|zf;g ljlgodfjnL /
shf{ ckn]vg ljlgodfjnL k]z ug'{kg]{ .
-3_ dflyNnf] ju{sf] ;+:yfsf] ;+u7gfTds ;+/rgf / kbflwsf/Lx?sf] ljj/0f k]z ug'{kg]{ .
-ª_ ;"rgf k|ljlw tyf ;ˆ6j]o/ ;DaGwL ljj/0f k]z ug'{kg]{ .
-@_ :t/f]Ggltsf] nflu lgj]bg lbPkl5 ;DalGwt ;'kl/j]If0f ljefu;Fu ;dGjo u/L tof/ ul/Psf]
ljz]if lg/LIf0f k|ltj]bg ;d]tnfO{ cfwf/ dfgL :t/f]Ggltsf nflu ul7t l;kmfl/; ;ldltdf
cfjZos 5nkmn u/L ;f] ;ldltsf] l;kmfl/;df dfq :jLs[lt k|bfg ul/g] 5 .
-#_ ;}4flGts ;xdlt k|bfg ePsf] ldltn] ^ dlxgfleq dflyNnf] ju{sf] ljQLo sf/f]af/ ;~rfng
ug{ cfj]bg ul/;Sg' kg]{5 . tf]lsPsf] ;doleq cfj]bg gu/]df o; a}+sn] k|bfg u/]sf]
;}4flGts ;xdlt /2 ug{ ;lsg]5 .
%= ;}4flGts ;xdlt lbg OGsf/ ug{ ;lsg]M
-!_ o; lgb]{zgdf cGoq h'g;'s} s'/f pNn]v ul/Psf] eP tfklg o; a}+sn] b]xfosf] s'g}
cj:yfdf :t/f]Gglt x'g rfxg] ;+:yfnfO{ :t/f]Ggltsf] nflu ;}4flGts ;xdlt lbg OGsf/ ug{
;Sg]5 M–
-s_ a}Í jf ljQLo If]qsf] ljBdfg cj:yf / ;DefJotfsf] cfwf/df dflyNnf] ju{sf] ljQLo
sf/f]af/ ;~rfng ug{ yk a}Í jf ljQLo ;+:yfnfO{ Ohfhtkq lbg pko'St gb]lvPdf .
-v_ v08 -s_ sf] cj:yf x]/L lgIf]kstf{sf] lxt ;+/If0fsf] lgldQ dflyNnf] ju{sf] ljQLo
sf/f]af/ ;~rfng ug{ Ohfhtkq lbg plrt gb]lvPdf .
-u_ Ohfhtkqk|fKt ;+:yfnfO{ dflyNnf] ju{sf] ljQLo sf/f]af/ ug{ Ohfhtkq lbFbf ljQLo
If]qdf c:j:y k|lt:kwf{sf] jftfj/0f l;h{gf x'g] jf s'g} Ohfhtkqk|fKt ;+:yfsf]
Psflwsf/ jf lgolGqt cEof; sfod x'g;Sg] ;Defjgf b]lvPdf .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 146
-3_ o; lgb]{zgdf tf]lsPsf zt{ tyf dfkb08x? k'/f ePsf] gb]lvPdf .
-@_ pkbkmf -!_ adf]lhd s'g} ;+:yfnfO{ dflyNnf] ju{sf] ljQLo sf/f]af/ ;~rfng ug{ ;}4flGts
;xdlt lbg g;lsg] cj:yf ePdf o; a}+sn] ;f]sf] sf/0f v'nfO{ lgj]bg k/]sf] ldltn] Ps
;o la; lbgleq ;DalGwt ;+:yfnfO{ ;"rgf lbg]5 . ;f] cjlwleq o; a}+sn] yk ljj/0f dfu
u/]sf] eP To:tf] ljj/0f k|fKt ePsf] ldltn] gAa] lbgleq To:tf] ;"rgf lbg]5 .
^= :t/f]Ggltsf] nflu :jLs[lt k|bfg ug]{M
-!_ :t/f]Gglt eO{ dflyNnf] ju{sf] sf/f]af/ ;~rfngsf] nflu lgj]bg k|fKt ePkl5 sfuhftx?sf]
k/LIf0f tyf ef}lts k"jf{wf/ ;d]t lg/LIf0f u/L :jLs[lt lbg o; a}+s ;Gt'i6 ePdf cfj]bg
u/]sf] tLg dlxgfleq :jLs[lt k|bfg ul/g] 5 . To:tf] :jLs[ltsf] nflu o; a}+sn] yk
sfuhft dfu u/]sf] cj:yfdf To:tf] sfuhft k]z u/]sf] ldltn] :jLs[lt k|bfg ug]{ sfof{jlw
u0fgf x'g]5 .
-@_ :t/f]Gglt eO{ dflyNnf] ju{sf] sf/f]af/ ;~rfngsf] nflu :jLs[lt k|bfg ug'{ cl3 ;}4flGts
;xdlt k|bfg ubf{ tf]lsPsf ;Dk"0f{ zt{x? k'/f u/]sf] x'g' kg]{5 .
-v_ sfo{If]q lj:tf/ ;DaGwL Joj:yf
-!_
@=
k|fb]lzs :t/sf ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] /fli6«o:t/df kl/0ft x'g rfx]df b]xfosf
zt{x? k'/f u/L :jLs[ltsf nflu Jofj;flos of]hgf ;lxt o; a}+sdf lgj]bg lbg ;Sg]5g\ M
-s_ o; a}+sn] tf]ss
] f] Go"gtd r'Qmf k'FhL k'/f u/]sf] .
-v_ lgoldt ?kn] jflif{s n]vfk/LIf0f u/L ;fwf/0f ;ef ;DkGg u/]sf] .
-u_ a}+s tyf ljQLo ;+:yf kl5Nnf] # jif{ ;l~rt gf]S;fgLdf g/x]sf] .
-3_ o; a}+ssf] lgb]{zg cg'?ksf] k'FhLsf]if (Capital Adequacy) kof{Kt /x]sf] .
-ª_ o; a}+ssf] lgb]{zg cg'?k shf{sf] juL{s/0f u/L ;f]sf] nflu kof{Kt shf{ gf]S;fgL
Joj:yf (Loan Loss Provision) sfod u/]sf] .
-r_ lgliqmo shf{ (NPA) kfFr k|ltzt ggf3]sf] .
-5_ k|fb]lzs :t/df sf/f]jf/ ;~rfng u/]sf] % jif{ k'/f ePsf] .
-h_ New Capital Adequacy Framework 2008 k"0f{?kdf nfu" ug{ ;Sg] k|df0f k]z u/]sf] .
-em_ g]kfn /fi6« a}+saf6 ;+:yf jf ;+:yfsf cWoIf, ;~rfns / sfo{sf/L k|d'v sf/jfxLdf k/]sf]
eP ;f] sf/jfxL km's'jf ePsf] cjlw # jif{ k'/f ePsf] .
-`_ Ohfht lb+bf tf]lsPsf ;a} zt{x? k'/f u/]sf] .
/fli6«o:t/df kl/0ft x'gsf nflu cfj]bg;fy lgDg sfuhftx? ;+nUg x'g' kg]{5 M—
-s_ ljBdfg ;+:yfks / ;~rfnsx?sf] ljj/0f .
-v_ ljQLo ;+:yfsf] cfufdL % jif{sf] k|If]lkt ljQLo cj:yf, Jofj;flos /0fgLlt, k|fljlws tyf
Joj:yfkg kIf / ahf/ ;+j]bgzLntf ljZn]if0f ;lxtsf] Jofj;flos of]hgf .
-u_ ljQLo sf/f]af/ ;~rfngsf nflu skf]{/]6 sfof{no÷d'Vo zfvf sfof{no ljBdfg
:yfgb]lv cGo :yfgdf ;~rfng ug]{ ePdf ;f] sfof{nosf] ef}lts k"jf{wf/, ;"rgf k|ljlw,
aLdf tyf ;'/Iff Joj:yf, 3/ef8f s/f/gfdf, k|d'v sfo{sf/L clws[t nufot d'Vo
sd{rf/Lx?sf] of]Uotf cg'ej ;DaGwL sfuhft .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 147
-3_ /fli6«o:t/df kl/0ft ePkZrft sfod x'g] sfo{If]qnfO{ ;d]6]/ tof/ ul/Psf] shf{ gLlt,
nufgL gLlt, lgIf]k kl/rfng gLlt, jf;nft aflx/sf sf/f]af/ ;~rfng gLlt,
cfGtl/s n]vfk/LIf0f gLlt, u}/ a}lsË ;DklQ Joj:yfkg gLlt, ;DklQ bfloTj Joj:yfkg
gLlt, ;"rgf k|ljlw gLlt / cfˆgf] u|fxs klxrfg gLlt .
-ª_ /fli6«o:t/df kl/0ft x'g] ;DaGwdf ;fwf/0f ;efn] u/]sf] lg0f{osf] k|ltlnkL .
#= /fli6«o:t/df kl/0ft x'g] ;DaGwdf ;+:yfsf ;~rfns ;ldlt;Fu cGtlqm{of u/L sfuhft k'/f
ePsf] ldltn] ^) lbgleq ;f] ;DaGwL k|lqmofsf] 6'+uf] nufOg]5 .
-u_ ufEg]÷ufleg] (Merger) tyf k|flKt (Acquisition) ;DaGwL Joj:yf
-!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf bkmf &) adf]lhd Ohfhtkqk|fKt ;+:yf Ps
cfk;df ufEg]÷ufleg]÷k|flKt eO{ ;f]xL P]gsf] bkmf #* adf]lhd :t/f]Ggltsf nflu o; a}+sdf
lgj]bg k]z x'g cfPdf ;j{k|yd ufEg]÷ufleg]÷k|flKt ;DaGwL k|lqmof cjnDag ug'{ kg]{5 /
;f] sf] 6+'uf] nfu]kl5 :t/f]Ggltsf] sf/jfxL cl3 a9fOg]5 . o;/L ufEg]÷ufleg]÷k|flKt eO{
:t/f]Ggltsf nflu k]z x'g cfPsf] lgj]bgnfO{ k|fyldstf lbOg]5 .
-@_ pka'Fbf -!_ adf]lhd o; a}+sdf lgj]bg lb+bf ;+ : yfn] sDkgL /lhi6«f/sf] sfof{no, g]kfn
lwtf]kq af]8{ / lwtf]kq ljlgdo ahf/nfO{ ;d]t ;f]sf] hfgsf/L clgjfo{ ?kdf lbg' kg]{5 .
-#_ k|fb]lzs :t/sf ljQLo;+:yfx? Ps cfk;df ufleO{ jf k|flKt u/L /fli6«o:t/df kl/0ft x'g
rfx]df ufleP/÷k|flKt u/L aGg] ;+:yfsf] r'Qmf k"FhL tyf k"FhLsf]if o; a}+sn] tf]s]adf]lhd x'g] u/L
cGo Joj:yfdf 5'6 k|bfg u/L ljz]if k|fyldstf lbg ;lsg]5 .
-$_ b]xfosf] s'g} jf ;a} cj:yf k'/f gug]{ Ohfhtkqk|fKt ;+:yfnfO{ cGo s'g} Ohfhtkqk|fKt
;+:yf;+u ufleg jf k|flKtdf hfg g]kfn /fi6« a}Ín] lgb]{zg lbg ;Sg]5 M–
-s_ g]kfn /fi6« a}Ín] tf]s]sf] cjlwleq tf]s]adf]lhdsf] k'FhL gk'¥ofPsf],
-v_ ljut kfFr jif{b]lv nuftf/ gf]S;fgLdf /x]sf],
-u_ g]kfn /fi6« a}Ín] lbPsf] lgb]{zg k6s k6s pNn+3g u/L sf/afxLdf k/]sf],
-3_ g]kfn /fi6« a}Ín] tf]s]adf]lhd hf]lvd Joxf]g]{ sf]if sfod ug{ g;s]sf] .
-%_ Pp6} JolQm÷;d"xåf/f k|j4{g ePsf tyf Psf3/ kl/jf/ Pjd\ Joj;flos ;d"xsf] k|ToIf jf
ck|ToIf :jfldTj÷lgoGq0fdf /x]sf ;+:yfx? / Joj;flos ;DaGw :yflkt ePsf jfl0fHo
a}+sx?nfO{ Ps cfk;df ufEg÷ufleg lgb]{zg lbOg] 5 .
-^_ ufEg]÷ufleg] jf k|fKtL ug]{ ;DjGwdf o; a}+saf6 ;}4flGts ;xdlt lbO;lsPsf] cj:yfdf k|d'v
sfo{sf/L clws[tsf] kb l/Qm ePsf] tLg dlxgfleq clgjfo{ ?kdf kbk"lt{ ul/;Sg' kg]{
Joj:yfdf 5'6 k|bfg ug{ ;lsg]5 .
-&_ cfly{s jif{ @)&*÷&( leq jfl0fHo a}+sx? Ps cfk;df ufEg], ufleg] tyf k|flKt k|lqmofdf
;xefuL eO{ PsLs[t sf/f]jf/ ;+rfng u/]df ljBdfg Joj:yfsf] cltl/Qm b]xfo adf]lhdsf yk
;'lawf tyf 5'6 @)*) c;f/ d;fGt;Dd k|bfg ul/g]5M
-s_ tf]lsPsf If]qdf shf{ k|jfx ug]{ cjlw Ps jif{ yk ul/g] .
-v_ PsLs[t sf/f]af/ u/]sf] Ps jif{;Dd clgjfo{ gub df}Hbftsf] ;Ldfdf )=% k|ltzt laGb'n]
5'6 k|bfg ul/g] .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 148
-u_ PsLs[t sf/f]af/ u/]sf] Ps jif{;Dd j}wflgs t/ntf cg'kftdf ! k|ltzt laGb'n] 5'6 k|bfg
ul/g] .
-3_ o; a}+saf6 tf]lsPsf] k|lt ;+:yf lgIf]k ;+sng ;Ldfdf % k|ltzt laGb'n] yk ul/g] .
-ª_ ;+rfns ;ldltsf ;b:o / pRr kb:y sd{rf/L kbaf6 x6]sf] slDtdf ^ dlxgf Joltt
geO{ o; a}+saf6 Ohfhtkq k|fKt cGo ;+:yfdf cfa4 x'g gkfpg] ljBdfg k|fjwfgdf 5'6
k|bfg ul/g] .
-r_ o; a}+ssf] lgb]{zg adf]lhd sfod ug'{ kg]{ shf{ / lgIf]ksf] Aofhb/ cGt/df ! k|ltzt
laGb'n] 5'6 lbOg] .
-5_ PsLs[t sf/f]af/ yfngL ubf{ shf{ lgIf]k cg'kftn] ;Ldf gf3]df ;f] lgoldt ug{ Ps jif{sf]
;do k|bfg ul/g] .
-h_ PsLs[t sf/f]af/ ;+rfngsf] qmddf ! ls=ld= leqsf zfvf sfof{nox? dWo] s'g} Ps zfvf
sfod /fvL cGo zfvf ufEg jf aGb ug{ o; a}+ssf] :jLs[lt cfjZos gkg]{] .
-em_ jfl0fHo a}ssf] )=!) k|ltzt jf ;f]eGbf sd z]o/ wf/0f u/]sf ;+:yfks ;d"xsf] z]o/
wgLx?n] o:tf] z]o/ laqmL ubf{ lkm6 P08 k|k/ 6]:6 clgjfo{ gx'g] .
-`_ a}+s tyf ljQLo ;+:yfx?sf] ufEg]÷ufleg] sfo{nfO{ yk k|f]T;fxg ug{ dh{/÷k|flKt kZrft
;+:yfks / ;j{;fwf/0f z]o/ wf/0f ug]{ z]o/wgLn] /f]h]sf] Ps ;d"xaf6 dfq ;~rfnsdf
pDd]bjf/L lbg kfOg] .
-6_ k|b]z:t/df ;~rflnt ljsf; a}+s Ps cfk;df ufEg]÷ufleg] jf k|flKt k|lqmofdf ;+nUg eO{
PsLs[t sf/f]af/ ;+rfng u/]df sfo{If]q leq kfos kg]{ :yfgdf skf]{/]6 sfof{no :yfkgf
ug{ / k|b]z /fhwfgL tyf sf7df8f}+df ;Dks{ sfof{no vf]Ng :jLs[lt k|bfg ul/g] .
-*_ o; a}+saf6 ;d:ofu|:t 3f]if0ff ul/Psf ljsf; a}+s / ljQ sDkgLnfO{ Ohfhtkq k|fKt a}+s tyf
ljQLo ;+:yfn] k|flKt u/]df a'Fbf g+=& adf]lhdsf ;'ljwf tyf 5'6 lbOg]5 .
-(_ jfl0fHo a}+sx? Ps cfk;df ufEg]÷ufleg] jf k|flKt k|lqmofdf ;+nUg eO{ @)&( c;f/ d;fGtleq
PsLs[t sf/f]af/ ;~rfng u/]df sf7df8f}+ pkTosf afx]ssf dxfgu/kflnsf /
pkdxfgu/kflnsfdf @)*) c;f/ d;fGt;Dd zfvf sfof{no vf]Ng o; a}+ssf] :jLs[lt lng' kg]{
5}g .
-!)_ jfl0fHo a}+sx? Ps cfk;df ufEg]÷ufleg] jf k|flKt k|lqmofdf ;+nUg eO{ @)&( c;f/ d;fGtleq
PsLs[t sf/f]af/ ;~rfng u/]df sf7df8f}+ pkTosf aflx/ tLg j6f zfvf vf]nL ;~rfngdf NofP
kZrft @)*) c;f/d;fGt;Dd sf7df8f}+ pkTosfdf Ps zfvf vf]Ng o; a}+ssf] :jLs[lt lng'
kg]{ 5}g .
-!!_ @)&( c;f/ d;fGt leq ufEg]÷ufleg] tyf k|flKt k|lqmof ;DkGg u/L PsLs[t sf/f]af/ ug]{ u/L b'O{
jf b'O{eGbf a9L jfl0fHo a}+sx? Psfk;df ufEg]÷ufleg] tyf k|flKt k|lqmofdf ;xefuL ePdf Ps
k6ssf nflu ^% jif{ pd]/ gf3]sf] JolQm a}+s tyf ljQLo ;+:yfsf] k|d'v sfo{sf/L clws[tdf
lgo'Qm÷k'gM lgo'Qm x'g afwf kg]{ 5}g .
-!@_ o; a}+saf6 tf]lsPsf] s'n lgIf]kdf ;/sf/L ;+:yf Pjd\ ;+:yfgx?, klAns lnld6]8 sDkgLx?,
art tyf C0f ;xsf/L ;+:yf tyf To:tf ;+:yf Pjd\ ;+:yfg dftxt ;+rflnt sf]ifx?sf] lgIf]ksf]
c+z k|lt ;+:yf !) k|ltzt laGb'n] yk ul/g]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 149
-!#_ jfl0fHo a}+sx? Ps cfk;df ufEg]÷ufleg] jf k|flKt k|lqmofdf ;+nUg eO{ @)&( c;f/ d;fGtleq
PsLs[t sf/f]af/ ;+rfng u/]df o; a}+saf6 tf]lsPsf] Go"gtd @% k|ltzt a/fa/ C0fkq hf/L
ug'{ kg]{ ;dofjlw @)*) c;f/d;fGt ;Dd yk ul/g]5 .
-!$_ Ps cfk;df ufEg]÷ufleg] jf k|flKt k|lqmofdf ;+nUg eO{ @)&( c;f/ d;fGtleq PsLs[t
sf/f]af/ ;+rfng ug]{ ;+:yfsf] xsdf PseGbf a9L k|b]zdf ;d]t zfvf sfof{no vf]nL ;~rfngdf
/x]sf ljQLo ;+:yfx?n] @)&& c;f/leq pQm zfvf ljqmL, aGb jf :yfgfGt/0f u/L cfˆgf] ;Dk"0f{
sfo{If]q Pp6} k|b]zleq ;Lldt u/L ;Sg' kg]{ Joj:yfsf] ;dofjlw @)*) c;f/d;fGt sfod
ul/Psf] 5 .
-3_ vf/]hL / jrfpm
-!_ o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)&& sf]
ufEg]÷ufleg] / :t/f]Gglt x'g] ;DaGwdf O=k|f= lgb]{zg g+= !*÷)&& tyf ;f] kZrft ldlt
@)&* sflQs @* ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? vf/]h
ul/Psf] 5 .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 150
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= !(÷)&*
;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ;DaGwL Joj:yf
o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo
nufgL nufot ;Da4 s;'/;Fu ;DalGwt ljQLo ck/fw lgjf/0f ug]{ ;DaGwdf ;DklQ z'4Ls/0f -dlg
nfpG8l/Ë_ lgjf/0f P]g, @)^$ -o;kl5 o; lgb]{zgdf æP]gÆ elgPsf]_ / ;DklQ z'4Ls/0f -dgL nfpG8l/Ë_
lgjf/0f lgodfjnL, @)&# -o;kl5 o; lgb]{zgdf ælgodfjnLÆ elgPsf]_ df tf]lsPsf Joj:yfx?sf cltl/Qm
yk Joj:yfx? ug{ h?/L b]lvPsf] x'Fbf ;f]xL P]gsf] bkmf & k= / g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n]
lbPsf] clwsf/ k|of]u u/L] of]] lgb]{zg hf/L u/]sf] 5 . ljifo jf k|;+un] cfjZos ePsf]df afx]s P]g /
lgodfjnLdf ul/Psf Joj:yfx? o; lgb]{zgdf pNn]v ul/Psf] 5}g .
!= gLlt tyf sfo{ljlw ;DaGwdf M
P]gsf] bkmf & t= sf] pkbkmf -!_ adf]lhd gLlt tyf sfo{ljlw jgfO{ nfu" ubf{ ;f]xL bkmfsf] pkbkmf -@_
df tf]lsPsf Joj:yfx?sf cltl/Qm b]xfo adf]lhdsf Joj:yfx?nfO{ ;d]t ;dfj]z ug'{ kg]{5 M
-s_ cfGtl/s lhDd]jf/L tyf sfo{ ljefhg,
-v_ hf]lvd d"NofÍg k|0ffnLsf] cfwf/ tyf k4lt,
-u_ hf]lvddf cfwfl/t u|fxs klxrfg, cBfjlws tyf cg'udg k4lt,
-3_ c:jefljs tyf z+sf:kb sf/f]jf/sf] klxrfg k4lt,
-ª_ P]gsf] kl/R5]b 5 v= / ;DklQ z'4Ls/0f -dlg nfpG8l/Ë_ lgjf/0f -;"lrs[t JolQm, ;d"x
jf ;+u7gsf] ;DklQ jf sf]if /f]Ssf_ lgodfjnL, @)&) adf]lhd ug'{kg]{ sfo{x? ;DkGg ug]{
k4lt,
@=
u|fxs klxrfg tyf ;Dk'li6 ;DaGwdf M
-!_ u|fxssf] klxrfg tyf ;f]sf] ;Dk'li6 ubf{ P]gsf] bkmf & s= / lgodfjnLsf] lgod $ tyf %
adf]lhd ug'{ kg]{5 . u|fxs klxrfg tyf ;Dk'li6 ;DaGwL gLlt tyf sfo{ljlw agfO{ u|fxssf]
klxrfg tyf ;f]sf] ;Dk'li6 x'g] ;'lglZrttfsf cfwf/df ljB'tLo dfWodaf6 ;d]t vftf vf]Ng jf
Jofj;flos ;DaGw :yflkt ug{ ;lsg]5 . o:tf] sfo{ljlwn] ljB'tLo dfWodaf6 k|fKt ug{ ;lsg]
cfjZos sfuhft tyf ljj/0fx?sf] ;"rL, ;xL sfuhft tyf ljj/0fx¿ k|fKt ug{ e/kbf]{
ljB'tLo dfWod / lgoldt ?kdf ;Dk'li6 ul/g] ljlw ;d]t to u/sf] x'g'kg]{5 . ljB'tLo
dfWodaf6 ul/g] sf/f]jf/df x'g;Sg] hf]lvd Pj+ b'?kof]uaf6 ;'/lIft /xg a}+s jf ljQLo ;+:yfn]
kof{Kt pkfox? cjnDag ug{'kg]{5 .
;fy}, g]kfn ;/sf/n] ;fdflhs ;'/Iff nufotsf ;/sf/L e'QmfgL lbg'kg]{ cj:yfdf ;DalGwt
;/sf/L lgsfon] pknAw u/fPsf] ljj/0fsf cfwf/df a}+s tyf ljQLo ;+:Yffn] vftf vf]Ng' kg]{5 .
To:tf] vftfaf6 /sd lemSg' cl3 o; lgb]{zg adf]lhd u|fxs klxrfg tyf ;Dk'li6 ug{'kg]{5 .
-@_ u|fxs klxrfg ubf{ sfg'gL JolQm jf k|aGwsf] txut ;+/rgf jf :jfldTj /x]sf] b]lvPdf k|To]s
txsf] / To:tf] JolQm jf k|jGw pk/ lgoGq0f ug]{ JolQm cs}{ /x]sf] b]lvPdf To:tf JolQmsf
cltl/Qm lgodfjnLsf] lgod ^ sf] pklgod @ sf] a'Fbf -s_ adf]lhdsf] k|fs[lts JolQmsf] ;d]t
klxrfg ug'{ kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 151
-#_
lgodfjnLsf] lgod # adf]lhd Joj;flos ;DaGw gePsf] jf vftf gePsf] u|fxsaf6 ?= ! nfv
jf ;f] a/fa/sf] ljb]zL d'b|f eGbf a9Lsf] cfsl:ds sf/f]jf/ ePdf lgh u|fxssf] klxrfg x'g
;Sg] ljj/0f / sfuhft lng' kg]{5 .
-$_ s'g} k|fs[lts JolQmsf] sf/f]jf/df kl/jf/ jfx]s cGo s'g} JolQm jf:tljs wgLsf] ?kdf /x]sf]
z+sf nfu]df ;f]sf] ;d]t klxrfg ug'{ kg]{5 .
-%_ s'g} klg a}+s vftfdf ;DalGwt vftf ;~rfns afx]s cGo s'g} JolQmn] ?=! nfv eGbf a9L /sd
gub} hDdf ug{ cfPdf /sd hDdf ug]{ JolQmsf] klxrfg v'Ng] sfuhft lnO{ gub hDdf ug'{sf]
k|of]hg ;d]t v'nfpg' kg]{5 .
-^_ u|fxssf] vftf vf]Ng] l;nl;nfdf ;"rs ;+:yfn] ;DalGwt u|fxsdf lglxt hf]lvdsf] cfwf/df
b]xfo adf]lhdsf JolQmx?sf] NofKr] ;lx5fk jf Bio-Metric lng' kg]{5 M
-s_ k|fs[lts JolQmsf] xsdf vftfjfnf / vftf ;~rfns JolQm cGo /x]sf]df lghsf] ;d]t .
t/, gfjfnssf] xsdf vftf ;~rfnssf] dfq lng afwf kg]{ 5}g .
-v_ sfg'gL JolQm jf k|jGwsf] xsdf vftf ;~rfns .
-&_ g]kfn ;/sf/ jf g]kfn ;/sf/ cGtu{tsf sfof{no jf lgsfox?, ljz]if P]g cGtu{t :yflkt
lgsfo, g]kfn ;/sf/sf] :jfldTjdf /x]sf ;+ul7t ;+:yf, g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt a}+s
tyf ljQLo ;+:yfx?, aLdf ;ldltaf6 :jLs[lt lnO{ ;j{;fwf/0fdf ;]o/ hf/L ul/;s]sf aLdf
sDkgLx?, ;+o'Qm /fi6« ;+3 jf ;f] cGtu{tsf sfof{no tyf ljlzli6s[t lgsfo Pjd\ cGt/f{li6«o
;+:yfx? / ljb]zL /fhb"tfjf;x?sf] xsdf u|fxs klxrfg tyf ;Dk'li6 ubf{ vftf ;~rfnsx?sf]
dfq JolQmut ljj/0f lng ;lsg]5 . ;fy}, g]kfn ;/sf/sf] s'g} sfof{nosf] tkm{ af6 :yfoL
sd{rf/Ln] vftf ;+rfng ug'{ kbf{ sfof{no kl/rokqsf] cfwf/df ;+rfng ug{ ;lsg]5 .
-*_ u|fxs klxrfg tyf ;Dk'li6 ubf{ o; lgb]{zgsf] cg';"rL !(=! df tf]lsPsf sfuhft tyf
ljj/0fx? lng' kg]{5 . ;fy}, P]g, lgodfjnL tyf o; lgb]{zg adf]lhd u|fxs klxrfg tyf ;Dk'li6
ubf{ ;DalGwt u|fxsdf lglxt hf]lvdsf] cfwf/df yk sfuhft tyf ljj/0fx? lng cfjZos
b]lvPdf ;f] ;d]t lng' kg]{5 .
-(_
#=
$=
:yfgLo pkef]Qmf ;ldltsf] vftf vf]Ng] ;Gb{edf ;DalGwt ;/sf/L lgsfodf btf{ ePsf] jf
:yfgLo txsf] l;kmfl/; eO{ cfPdf ;ldltsf kbflwsf/Lx? / vftf ;+rfnsx?sf] cfjZos
ljj/0f lnO{ pQm vftfdf x'g] sf/f]jf/ k|lt vftfjfnf ;+rfnsx? :jo+ lhDd]jf/ /xg] u/L vftf
vf]Ng jf ;+rfng ug{ ;lsg]5 . pkef]Qmf ;ldltsf] vftf vf]Ng] ;DaGwdf cg';'rL !(=! -8_
adf]lhd ug'{ kg]{5 .
;"lrs[t JolQm klxrfg ;DaGwdf M
P]gsf] kl/R5]b ^ v= cGtu{tsf] bkmf @( ª= sf] pkbkmf -!_ / -#_ adf]lhd k|sflzt ;"rL lgoldt
?kdf x]g'{ kg]{5 / ;f] ;"lrs[t JolQm, ;d"x jf ;+u7g cfkm\gf] u|fxs eP gePsf] osLg u/L
cfb]zfg';f/sf] sfo{ ug'{ kg]{5 .
pRr kb:y JolQm klxrfg ;DaGwdf M
-!_ P]gsf] bkmf & v= adf]lhd pRr kb:y JolQmsf] ljz]if klxrfg jf olsg ug]{ k|of]hgsf nflu
b]xfo adf]lhdsf ;+oGqx?sf] ;d]t :yfkgf ug'{ kg]{5 .
-s_ u|fxssf] vftf vf]Nbf, u|fxs;Fu sf/f]jf/ ubf{ / u|fxssf] ljj/0f lgoldt ?kn] cBfjlws
ubf{ pRr kb:y JolQm klxrfg x'g] ;+oGq ,
-v_ pRr kb:y JolQm yk36 ePsf] cj:yfdf tTsfn klxrfg x'g] ;+oGq,
-u_ pRr kb:y JolQmsf] kl/jf/ tyf ;Da4 JolQm klxrfg x'g] ;+oGq,
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 152
-3_
pRr
-s_
-v_
-u_
-3_
-ª_
-r_
%=
^=
pRr kb:y JolQmsf] klbo x}l;ot / ;+nUgtf adf]lhdsf] hf]lvd klxrfg x'g] ;+oGq,
-@_
kb:y JolQmsf] klxrfg ubf{ b]xfo adf]lhdsf] k|lqmofx? cjnDjg ug{' kg]{5 M–
u|fxsjf6 ;"rgf lng] jf :j3f]if0ff ug{ nufpg] .
;fj{hlgs ?kdf pknAw ;"rgf u|x0f ug]{,
;fdflhs ;~hfndf pknAw ;"rgfx?sf] ljZn]if0f ug]{ /
Joj;flos ?kdf pknAw tYofÍ -Data Base_ lng] .
k|rlnt sfg"g adf]lhd s'g} lgsfodf /flvPsf] o;;DaGwL clen]vaf6 ;"rgf lng] .
g]kfn ;/sf/ jf tf]lsPsf ;+:yf÷lgsfox?af6 slDtdf klg jflif{s ?kdf ;"rL dfu u/L
pRr kb:y JolQmsf] ;"rL tof/ ug]{ .
-#_ pRr kb:y JolQmsf] clen]v gLh kbjf6 cjsfz jf d'Qm ePsf] ldltn] % jif{;Dd sfod /fVg'
kg]{5 .
-$_ pRr kb:y JolQmsf kl/jf/ jf glhssf] ;DaGw ePsf JolQmx?sf] ;"rgf tyf hfgsf/L a}+s tyf
ljQLo ;+:yfn] hf]lvdsf] cfwf/df jf cfjZostf cg';f/ lng ;Sg]5g\ .
jf:tljs wgL klxrfg ;DaGwdf M
-!_ P]gsf] bkmf & u= tyf lgodfjnLsf] lgod ^ adf]lhd jf:tljs wgLsf] klxrfg ug{ b]xfo
adf]lhdsf ;+oGqx?sf] :yfkgf ug'{ kg]{5 .
-s_ jf:tljs wgL klxrfg ug]{ ;+oGq,
-v_ jf:tljs wgL / gLh;Fu ;Da4 sf/f]jf/sf] ;'Id cg'udg ug]{ ;+oGq /
-u_ jf:tljs wgL / gLh;Fu ;DalGWft ;Dk"0f{ sf/f]jf/x?sf] PsLs[t ?kdf cg'udg ug]{ ;+oGq .
-@_ jf:tljs wgL klxrfg ubf{ b]xfo adf]lhdsf] k|lqmofx? cjnDag ug{' kg]{5 M–
-s_ u|fxsaf6 ;"rgf lng] jf :j–3f]if0ff ug{ nufpg],
-v_ ;fj{hlgs ?kdf pknAw ;"rgf u|x0f ug]{,
-u_ ;fdflhs ;~hfndf pknAw ;"rgfx?sf] ljZn]if0f ug]{,
-3_ k|rlnt sfg'g adf]lhd /flvPsf] clen]vaf6 ;"rgf lng] /
-ª_ Joj;flos ?kdf pknAw tYofÍ -Data Base_ lng] .
-r_ g]kfn ;/sf/sf ;DalGwt lgsfo jf ;+:yf jf cGo lgsfox?af6 ;'rgf dfu ug]{ .
-#_ jf:tljs wgL ;DaGwL clen]v Joj;flos ;DaGWf jf sf/f]jf/ ;dfKt ePsf] ldltn]] % jif{;Dd
sfod /fVg' kg]{5 .
a[xt\ u|fxs klxrfg ;DaGwdf M
-!_ P]gsf] bkmf & ª= sf] pkbkmf -!_ df pNn]v ePsf u|fxsx?sf cltl/Qm b]xfo adf]lhdsf
u|fxsx?;Fu Jofj;flos ;DaGw :yfkgf jf sf/f]jf/ ubf{ ;d]t a[xt\ u|fxs klxrfg k4tL
cjnDag ug'{ kg]{5 .
-s_ ljB'tLo dfWodaf6 x'g] sf/f]af/ cGt{ut k|0ffnLut ?kdf dxTjk'0f{ / c:jefljs ?kdf
z+sf:kb tj/jf6 sf/f]af/ ug]{ u|fxs .
-v_ pRr g]6jy{ ePsf u|fxs, -o; k|of]hgsf nflu pRr g]6jy{ hgfpg] ;Ldf jf r/x?
(Variables), u|fxs klxrfg ljj/0f / z+sf:kb sf/f]jf/ ;DaGwL ;'rsx? (Red flag
indicators) a}+s tyf ljQLo ;+:yfx?n] cfkm} lgwf{/0f ug'{ kg]{5 ._
-u_ ;DklQ z'4Ls/0f tyf cft+sjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL ck/fwdf ;+nUg x'g
;Sg] cfwf/ b]lvPsf u|fxs,
-3_ e|i6frf/, s/5nL nufot cGo ck/flws sfo{sf cfwf/df pRr hf]lvddf /x]sf d'n'ssf
u|fxs jf xfn j;f]jf; jf k]zf jf Joj:ffo ul//x]sf] :yfg cflbsf] cfwf/df hf]lvddf
/x]sf u|fxs .
-o; k|of]hgsf nflu a}+s tyf ljQLo ;+:yfn] ljleGg /fli6«o tyf cGt/f{li6«o ;+:yf, b]z,
FATF sf] “High-Risk Jurisdictions subject to a Call for Action” , “Jurisdictions under
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 153
df ;"rLs[t d'n's / UN Sanction List af6 k|fKt hfgsf/Lsf] cfwf/df
;DalGwt d'n'sx¿sf] ;"rL tof/ u/L lgoldt ?kdf cBfjlws ug'{ kg]{5 ._
-ª_ gubsf] j9L k|of]u x'g] Joj;fodf ;+nUg u|fxs jf gofF ljQLo k|ljlw jf pks/0f dfkm{t
sf/f]jf/ ug]{ u|fxs .
-r_ k|rlnt sfg"g adf]lhd g}lts ktg x'g] s;"/hGo sfo{df ;+nUg eO{ cbfntaf6 s;"/bf/
7xl/Psf] u|fxs .
pka'Fbf g+= ! adf]lhdsf u|fxsx?;Fu Joj;flos ;DaGw :yfkgf ubf{ jf sf/f]jf/ ubf{
lgodfjnLsf] lgod * df pNn]lvt pkfox?sf cltl/Qm b]xfosf yk pkfox? cjnDag u/L
a[xt\ u|fxs klxrfg k4lt -Enhanced Customer Due Deligence, ECDD_ cjnDag ug{' kg]{5 .
s_ sf/f]af/sf] ;|f]t klxrfg jf ;Dk'li6 ug]{ .
-v_ sf/f]af/sf] p2]Zosf] hfgsf/L jf ;f]sf] k|df0f lng] .
-u_ sf/f]jf/sf] cg'udg ug]{ k|of]hgsf nflu ;Ldf lgwf{/0f ug]{ jf cGo s'g} pkfo cjnDag ug]{ .
-3_ cGt/fli6«o k|rng cg';f/ ECDD ug]{ ;+oGqsf] ljsf; u/L ;f] dfkm{t ;"rgf lng] .
Increased Monitoring”
-@_
&=
;/nLs[t u|fxs klxrfg ;DaGwdf M
;+:yfn] P]gsf] bkmf & r= / lgodfjnLsf] lgod ( adf]lhd ;/nLs[t u|fxs klxrfgsf] k|lqmof
cjnDag ug{ ;Sg]5g\ . o;/L ;/nLs[t u|fxs klxrfg tyf ;f] sf] ;Dk'li6 ubf{ b]xfo adf]lhdsf
dfkb08÷k|lqmofx? ckgfpg' kg]{5 .
-!_ ;/nLs[t u|fxs klxrfgsf nflu pko'Qm k4ltsf] ljsf; ug'{ kg]{5 .
-@_ ;/nLs[t u|fxs klxrfg k4lt ckgfOPsf u|fxsx?sf] ljj/0f /fVg' kg]{5 .
-#_ ;/nLs[t u|fxs klxrfg k4lt ckgfO{ vf]lng] vftfx?sf] nflu 5'§} kmf/fdsf] ljsf; ug'{ kg]{5 .
-$_ lgodfjnLsf] lgod ( sf] pklgod -@_ df pNn]v eP adf]lhd vf]lng] vftfx?sf] ;DaGwdf o;
a}+ssf] k"j{ :jLs[lt lng' kg]{5 . t/, # dlxgf jf ;f] eGbf sd cjlwsf] pTkfbg jf ;]jf k|jfx;Fu
;DalGwt sfo{qmdsf nflu vftf vf]Ng' k/]df o; a}+ssf] k"j{ :jLs[lt cfjZos kg]{ 5}g .
-%_ ;/nLs[t jlu{s/0fdf k/]sf u|fxsx?sf] vftf vf]Ng], sf/f]jf/ ug]{ jf ljj/0f cBfjlws ug]{ qmddf
;/nLs[t k|s[of, kmf/fd / ljj/0f dfq k|of]u ug'{kg]{5 .
& s= vf]nf} a}+s vftf cleofg, @)&^ cGtu{t vf]lng] vftfsf] u|fxs klxrfg ;DaGwdf .
vf]nf} a}+s vftf cleofg, @)&^ cGtu{t ;a} g]kfnLsf] a}+s vftf vf]Ng] k|of]hgsf nflu a}+s vftf
gePsf g]kfnL k|fs[lts JolQmsf] xsdf u|fxs klxrfg tyf ;Dk'li6 ubf{ b]xfoadf]lhdsf]
dfkb08÷k|lqmof cjnDag ug'{ kg{]5 .
-c_ o; Joj:yf adf]lhd vf]lng] a}+s vftfsf nflu ;/nLs[t vftf vf]Ng] kmf/fd k|of]u ug'{ kg]{5 .
o; Joj:yf adf]lhd vftf vf]Nbf u|fxssf] cGo a}+s vftf gePsf] :j3f]if0ff lng' kg]{5 .
-cf_ u|fxs klxrfg tyf ;Dk'li6 ubf{ gful/stfsf] k|df0fkq jf /fxbfgL jf kmf]6f] ;lxtsf] dtbftf
kl/rokq jf /fli6«o kl/rokq jf ;jf/L rfns cg'dltkq jf s'g} ;/sf/L lgsfon] hf/L
u/]sf] kmf]6f] ;lxtsf] kl/ro kq jf ;DalGwt :yfgLo txn] k|dfl0ft u/L pknAw u/fPsf] kmf]6f]
;lxtsf] l;kmfl/;sf] cfwf/df ;Dk'li6 ug'{ kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 154
-O_
-O{_
*=
o; Joj:yf cGtu{t vf]lnPsf vftfsf] clwstd jflif{s sf/f]af/sf] ;Ldf ?= ! nfv;Dd
x'g]5 . ?= ! nfv eGbf a9Lsf] sf/f]af/ ePsf] cj:yfdf a'Fbf g+= @ adf]lhd u|fxs klxrfg
tyf ;Dk'li6 ug''{ kg]{5 .
o; Joj:yf adf]lhd vf]lnPsf vftfdf a}+s tyf ljQLo ;+:yfn] cfˆgf] tkm{af6 k|lt vftf ?=
!)) -Ps ;o_ hDdf ug{ ;Sg]5g .
u|fxs tyf jf:tljs wgL klxrfg cBfjlws ;DaGwdf M
-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] P]gsf] bkmf & 5= sf] pkbkmf -!_ adf]lhd ljBdfg u|fxs
tyf jf:tljs wgLsf] ;DaGwdf ljB'tLo dfWodaf6 ljj/0f /fvL cfjZos k/]sf] avt h'g;'s}
;dodf k/LIf0f tyf ljZn]if0f ug{ jf lgodgsf/L lgsfon] dfu u/]sf] avt tf]lsP adf]lhdsf]
9fFrfdf pknAw u/fpg ;Sg] u/L cBfjlws ug'{kg]{5 .
-@_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] u|fxs klxrfg ;DaGwL ljj/0fx? b]xfo adf]lhd lgoldt
?kn] cBfjlws ug'{ kg]{5 .
-s_ pRr hf]lvd b]lvPsf u|fxsx?sf] sDtLdf jif{sf] Ps k6s tyf hf]lvdsf] juL{s/0f cg';f/ .
-v_ u|fxs klxrfg ljj/0f cg'?k sf/f]jf/ d]n gvfPsf] cj:yfdf tTsfn,
-u_ u|fxs klxrfgsf] sfo{ k'/f gePsf] cj:yfdf tTsfn .
-3_ u|fxs klxrfg ljj/0fdf pNn]lvt ;"rgf, hfgsf/L tyf tYofÍsf] ;Totf jf kof{Kttfsf]
af/]df ;DalGwt a}+s jf ljQLo ;+:yfnfO{ z+sf nfu]sf] cj:yfdf tTsfn .
-ª_ a}+s tyf ljQLo ;+:yfn] hf]lvd d'NofÍgsf] cfwf/df hf]lvddf cfwfl/t k|0ffnL adf]lhd
pRr hf]lvddf /x]sf u|fxsx?sf] ljj/0f cBfjlws ug]{] ;+oGq :yflkt ug'{ kg]{5 .
-#_ a}+s tyf ljQLo ;+:yfsf] s'g} kbflwsf/L jf sd{rf/Ln] u|fxssf] af/]df k|ToIf jf ck|ToIf,
cf}krfl/s jf cgf}krfl/s ?kdf k|fKt u/]sf] ;"rgfsf] ljZn]if0f u/L u|fxs klxrfgnfO{ cBfjlws
ug]{ Joj:yf ldnfpg' kg]{5 .
-$_ u|fxs klxrfg cBfjlws ubf{ cfkm";Fu ePsf] k"j{ ;"rgf jf sfuhft jfx]s kl/jt{g ePsf], x'g
;Sg] / gofF ljj/0f tyf sfuhft dfq ;DalGwt u|fxs;Fu dfu ug'{ kg]{5 . ;fy}, u|fxs :jo+
pkl:yt eO{ pknAw u/fpg'kg]{ jf cBfjlws u/fpg' kg]{ ljj/0f afx]s cGo ljj/0fx? a}+s tyf
ljQLo ;+:yfn] cGo pko'Qm dfWodaf6 lng ;Sg]5g\ .
-%_ u|fxssf] ljj/0f cBfjlws ubf{ ljQLo hfgsf/L OsfO{nfO{ lbg'kg]{ Go"gtd ;"rgf jf hfgsf/L
lng' kg]{5 .
-^_ u|fxs klxrfg cBfjlws ug]{ qmddf oyf;Dej k|of; ubf{ ;d]t ;Dks{ x'g g;s]sf u|fxssf] 5'§}
ljj/0f tof/ ug'{ kg]{5 .
-&_ s'g} JolQm jf ;+:yfsf] k|ydk6s vftf vf]Nbf dfu ul/Psf ;Dk"0f{ ljj/0fx? ;lxt ;+:yfsf] xsdf
kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ul/Psf] ljQLo ljj/0f k|To]s k6s u|fxs klxrfg ubf{
;DalGwt u|fxssf] hf]lvdsf] cfwf/df dfq dfu ug]]{ u/L u|fxs klxrfg ;DaGwL Joj:yfsf]
sfof{Gjog ug'{kg]{5 .
-*_ u|fxs tyf jf:tljs wGfLsf] klxrfg ubf{ a}+s tyf ljQLo ;+:yfn] clgjfo{ ?kdf hf]lvddf
cfwfl/t u|fxs klxrfg k|s[of cjnDag ug'{ kg]{5 . ;a} ju{sf u|fxs tyf jf:tljs wgLsf]
klxrfg ug{, cBfjlws ug{ / yk hfgsf/L dfu ug{ Pp6} ljlw tyf k|s[of cjnDag gu/L
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 155
;DalGwt u|fxs, sf/f]jf/, :yfg / ;]jfsf] k|s[lt cg';f/ hf]lvd cg'dfg u/L ;f]sf]] cfwf/df
ug'{kg]{5 .
-(_ u|fxs tyf jf:tljs wgLsf] klxrfg Pj+ cBfjlws ug]{ sfo{nfO{ a}+s tyf ljQLo ;+:yfn] cfˆgf]
gLlt tyf sfo{s|dsf] d'Vo sfo{of]hgfdf ;dfj]z u/L ;f]sf] lgoldt ?kdf cg'udg ug]{ Joj:yf
ug'{kg]{5 .
(=
hf]lvd Joj:yfkg ;DaGwdf M
-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] P]gsf] bkmf & 3= adf]lhd hf]lvdsf] klxrfg, d"NofÍg
tyf Joj:yfkg ubf{ b]xfo adf]lhdsf ljifonfO{ ;d]t cfwf/ lng' kg]{5 .
-s_ d'n'ssf] /fli6«o tyf If]qut hf]lvd d"NofÍg ;DaGwL k|ltj]bg,
-v_ AML/CFT sf] ;DaGwdf s'g} k|ltli7t cGt/f{li6«o ;+:yfn] u/]sf] cWoog tyf cg';Gwfgsf]
k|ltj]bg,
-u_ Joj;flos ;DaGw, sf/f]jf/sf] ;Ldf / k|s[lt .
3_ u|fxs klxrfg;Fu ;DalGwt ljj/0f PsLs[t ¿kdf ljB'tLo dfWoddf /fvL hf]lvd ;fk]If
x'g] u/L cBfjlws u/] gu/]sf] lglZrt ug]{ .
-ª_ u|fxs klxrfg ubf{ u|fxs PsLs[t klxrfg k4lt cjnDag u/] gu/]sf] ;'lglZrt ug]{ .
km/s km/s ;]jf ;'ljwf lng] u|fxssf] cfjZostf cg';f/sf] yk ljj/0f;d]t Ps} 7fFpdf
yk ug{ ;lsg] u/L cfjZos Joj:yf ug]{ .
-@_ pka'Fbf g+=-!_ adf]lhd klxrfg ul/Psf] hf]lvdnfO{ pRr tyf Go"g hf]lvddf juL{s/0f ug'{ kg]{5 .
;DalGwt a}+s jf ljQLo ;+:yfn] cfjZostf cg';f/ hf]lvdsf] ;dLIffsf] cfwf/df yk juL{s/0f
ug{ ;Sg]5g\ .
-#_ k|To]s cfly{s jif{sf] klxnf] qodf; leq AML/CFT ;DaGwL hf]lvdsf] ljZn]if0f cBfjlws u/L ;f]xL
adf]lhd gLlt tyf sfo{ljlwdf cfjZos kl/dfh{g ug'{ kg]{5 . ;fy}, ;+:yfn] hf]lvdsf] d"NofÍg
u/]sf] / pQm d"NofÍg hf]lvd adf]lhd eP÷gePsf] olsg u/L k|ltj]bg tof/ ug{' kg]{5 .
-$_ hf]lvd d"NofÍg tyf ;dLIff ;DaGwL k|ltj]bg cg';"rL !(=@ df tf]lsPsf] 9fFrfdf q}df; ;dfKt
ePsf] ldltn] !% lbgleq o; a}+s tyf ljQLo hfgsf/L O{sfO{df k]z ug'{ kg]{5 .
-%_ cfGtl/s tyf afÅo n]vfk/LIfsn] AML/CFT k|0ffnL hf]lvdsf cfwf/df :jrflnt eP gePsf]
cg'udg ug]{ / To:tf] cg'udgdf nlIft ljQLo sf/afxL, pRr kb:y JolQm, pRr hf]lvd /x]sf]
d'n's, If]q tyf pRr hf]lvdo'Qm pTkfbg, pks/0f, ;]jf tyf sf/f]jf/sf] cg'udg x'g] Joj:yf
eP gePsf] ;'lglZrt ug]{ .
-^_ a}+s tyf ljQLo ;+:yfn] k|ltj]bg jf ;"rgf lbgsf nflu pko{'Qm ;"rgf k|ljlw k|0ffnL / ;f] ;DaGwL
sfo{ljlw th{'df u/L ;dod} u'0f:t/Lo k|ltj]bg k]; ug]{ Joj:yf lglZrt ug]{ .
-&_ a}+s tyf ljQLo ;+:yfn] dflysf] a'+bf g++ # adf]lhdsf] hf]lvd d'NofÍg k|ltj]bg ;DalGwt
;'kl/j]If]0f ljefudf cfly{s jif{ ;dfKt ePsf] klxnf] qodf;leq clgjfo{ ?kdf k]z ug'{ kg]{5 .
!)= k|ljlwut klxrfg tyf ;"rgf ;+sngsf] k|0ffnLut Joj:yf ;DaGwdfM
u|fxs tyf jf:tljs wgL nufotsf JolQmsf] cfwf/e"t ;"rgf tyf sfuhft ;lxtsf cGo ljj/0f
hf]lvdsf cfwf/df lgoldt ?kdf ljB'tLo k|ljlwsf] k|of]u u/L cBfjlws ug'{ kg]{5 / ;f] sfo{sf nflu
;"rgf k|ljlw kf]6{n ljsf; u/L sfof{Gjog ug'{kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 156
!!=
ljB'tLo dfWodaf6 ;Ldf tyf z+sf:kb sf/f]jf/÷s[ofsnfksf] ;"rgf lbg] tyf hf]lvd d'Nof+sg
k|ltj]bg k]z ug]{ ;do ;Ldf tyf ;Dklt z'4Ls/0f lgjf/0f ;DaGwL Joj:yfx?sf] k|efjsf/L
sfof{Gjog ;DaGwdf M
!= a}+s tyf ljQLo ;+:yfn] ljQLo hfgsf/L OsfO{df k]z ug'{kg]{ ;Ldf tyf z+sf:kb
sf/f]jf/÷s[ofsnfksf] k|ltj]bgnfO{ ljB'tLo dfWodaf6 k]z ug{sf nflu ;"rs ;+:yfsf] sf]/
a}lsË l;:6d jf cGo ljB'tLo dfWoddf u|fxssf ljj/0f ;dod} cBfjlws u/L lgodfjnLsf]
lgod !$ cg';f/ b]xfoadf]lhd k]z ug'{ kg]{5 .
-s_ æsÆ ju{sf a}+sx?n] @)&^ ;fn df3 ! ut] b]lv clgjfo{ ?kdf ljB'tLo dfWod
Production Environment_ jf6 dfq k|ltj]bg k]z ug'{ kg]{5 .
-goAML-
-v_ ævÆ / æuÆ ju{sf ljQLo ;+:Yffn] @)&& ;fn df3 ! ut] b]lv k"0 f{ ?kdf ljB'tLo dfWod
(goAML-Production Live Environment) af6 z+sf:kb / ;Ldf sf/f]af/ ;DaGwL k|ltj]bg k]z
ug'{ kg]{5 .
@= hf]lvd d'Nof+sgsf] cfwf/df cfjZos gLlt tyf sfo{ljlw th'{df u/L ;du| ;DklQ z'4Ls/0f
lgjf/0f ;DaGwL sfo{k|0ffnL Jojl:yt ug]{, hf]lvd ;fk]If u|fxs klxrfg÷cg'udg÷;+sf:kb
sf/f]af/ klxrfg k|0ffnLsf] Joj:yf ug]{ / pQm P]gsf] kl/R5]b ^v sf] Joj:yf k|efjsf/L ?kdf
sfof{Gjog ug]{ tyf ;+:yfut tyf If]qut hf]lvd d'Nof+sg ;DaGwL k|ltj]bg cw{ jflif{s ?kdf
;DalGwt ;'kl/j]If0f ljefudf k]z ug'{ kg]{5 .
#= ;DklQ z'4Ls/0f lgjf/0f P]gsf] p2]Zo / o; a}+sjf6 hf/L lgb]{zg adf]lhd ;"rs ;+:yfn]
hf]lvdsf] cfwf/df k|0ffnLut Joj:yf ;lxt goAML sf] dfWodjf6 ljQLo hfgsf/L OsfO{df
l/kf]{l6Ë u/]÷gu/]sf] tyf ;DklQ z'4Ls/0f lgjf/0f ;DaGwdf o; a}+sjf6 hf/L ePsf lgb]{zgx?sf]
k|efjsf/L sfof{Gjog eP÷gePsf] ;DaGwdf o; a}+sjf6 cfjZos lg/LIf0f÷;'kl/j]If0f x'g]5 .
!@= jfo/ :yfgfGt/0f ;DaGwdf M
-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] P]gsf] bkmf & 7= adf]lhd jfo/ :yfgfGt/0f ;DaGwL
sfo{ ug'{ kg]{5 . t/, cfjZos ljj/0fx? gv'n]sf] s'g} jfo/ :yfgfGt/0f z+sf:kb nfu]df To:tf]
jfo/ :yfgfGt/0fnfO{ c:jLsf/ jf :ylut u/L tTsfn ;DalGwt lgsfodf hfgsf/L u/fpg' kg]{5 .
-@_ u|fxsn] cGt/f{li6«o jfo/ 6«fG;km/ jfkt /sd k|fKt ug{ pknAw u/fPsf] ljj/0f :yfgLo jfo/
:yfgfGt/0f;Fu ;DalGwt b]lvPdf ;DalGwt a}+s jf ljQLo ;+:yfn] :yfgLo jfo/ :yfgfGt/0f
dfkm{t\ /sd k7fpg] JolQm jf ;+:yfsf] ljj/0f tof/ ug'{ kg]{5 . ;fy}, Pp6} JolQm jf ;+:yfn] o;
k|s[ltsf] sfo{ u|fxs klxrfg ljj/0f;Fu d]n gvfg] u/L k6s k6s u/]sf] kfOPdf ljQLo
hfgsf/L OsfO{nfO{ hfgsf/L u/fpg' kg]{5 .
-#_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ;Ldfkf/ s/]:kf]l08Ë a}lsË ;DaGw hf]lvd/lxt agfO{
sf/f]af/ ;'rf? ug{ s/]:kf]l08Ë a}lsË ;DaGwL cGo /fli6«o tyf cGt/f{li6«o d"No / dfGotfx?
;d]t k"/f ug'{kg]{5 .
!#= ;Ldfkf/ s/]:kf]l08Ë a}lsË ;DaGw ;DaGwdf M
-!_ ;Ldfkf/ s/]:kf]l08Ë a}lsË ;DaGw sfod ubf{ tyf sf/f]af/ ubf{ P]gsf] bkmf & 8= adf]lhdsf]
pkfox? cjnDag ug'{ kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 157
-@_
;Ldfkf/ s/]:kf]l08Ë a}lsË ;DaGw tyf sf/f]af/sf] ;do ;dodf ;dLIff ug'{ kg]{5 . ;f]
;dLIffaf6 s/]:kf]l08Ë a}+sn] AML/CFT Measures sf] kl/kfngf u/] gu/]sf] olsg ug'{ kg]{5 /
s/]:kf]l08Ë a}+sn] AML/CFT Measures sf] kl/kfngf u/]sf] gkfOPdf ;f] a}+s;Fusf] ;DaGw cGTo
ug'{ kg]{5 .
!$= lg/Gt/ cg'udg ;DaGwdf M
-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] P]gsf] bkmf & em= adf]lhd lg/Gt/ cg'udg -Ongoing
Due Deligence_ ug'{ kg]{5 .
-@_ cfkm"n] hf/L u/]sf ljB'tLo pks/0f jf sf8{sf] ljb]zdf ePsf] k|of]u u|fxsn] cfkm'nfO{ lbPsf]
hfgsf/L jf p2]Zo cg'?k eP÷gePsf] / ljb]zL a}+s jf ljQLo ;+:yfn] hf/L u/]sf] ljB'tLo
pks/0f jf sfo{sf] k|of]u cfkm\gf] ;+oGq dfkm{t\ ePsf] k|of]usf] ;d]t lg/Gt/ cg'\udg ug'{ kg]{5 .
o;/L cg'udg ubf{ z+sf:kb b]lvPdf To:tf] ljB'tLo pks/0f jf sf8{sf] k|of]udf /f]s nufO{
ljQLo hfgsf/L OsfO{ nufot ;DalGwt cGo lgsfodf tTsfn hfgsf/L u/fpg' kg]{5 .
!%= ;Ldf sf/f]af/ ;DaGwdf M
-!_ a}+s tyf ljQLo ;+:yfn] s'g} JolQm jf ;+:yfn] P]gsf] bkmf !) s= adf]lhd b]xfosf ;Ldf Threshold_ eGbf a9L :jb]zL jf ljb]zL d'b|fsf] sf/f]af/ u/]df To:tf] sf/f]af/sf] ljj/0f
sf/f]af/ ePsf] ldltn] !% lbgleq goAML Software dfkm{t ljQLo hfgsf/L OsfO{df pknAw
u/fpg' kg]{5 / b]xfosf sf/f]af/sf nflu 5'§f 5'§} TTR (Threshhold Transaction Reporting)
k]z ug'{ kg]{5 .
-s_ Ps} k6s jf k6s k6s u/L Ps lbgdf s'g} vftfdf ul/Psf] ?=!) nfveGbf a9L /sdsf] gub
hDdf sf/f]af/ jf, Ps} k6s jf k6s k6s u/L Ps lbgdf s'g} vftfaf6 u/]sf] ?=!) nfveGbf
a9L /sdsf] gub vr{ sf/f]af/,
-v_ s'g} u|fxsnfO{ Ps} k6s jf k6s k6s u/L Ps lbgdf u/]sf] ?= !) nfveGbf a9L /sd
a/fa/ g]kfnsf] ;Ldf jf/kf/ x'g] u/L u/]sf] ljB'tLo jf cGo :yfgfGt/0f,
-u_ s'g} u|fxsn] Ps} k6s jf k6s k6s u/L Ps lbgdf u/]sf] ?= % nfv eGbfj9L /sdsf]
gubdf ;6xL ul/Psf] ljb]zL d'b|f sf/f]af/ .
-@_
-#_
-gf]6M–a}+s tyf ljQLo ;+:yfx?n] ;Ldf sf/f]af/nfO{ tLg k|sf/ -TTR-Cash, TTR-Cross Border and TTRFCY Exchange) df juL{s/0f u/L ;Ldf sf/f]af/ k|ltj]bg k]z ug'{kg]{5 . o; ;DaGwdf yk :ki6 TTR
Guidelines df pNn]v ePcg';f/ x'g]5 ._
?=!) nfv jf ;f] eGbf a9Lsf] lgIf]k :jLsf/ ubf{ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn]
/sdsf] ;|f]t u|fxsnfO{ pNn]v ug{ nufpg' kg]{5 .
o; a'Fbfdf h'g;'s} s'/f n]lvPsf] eP tfklg Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] b]xfosf
;/sf/L sfof{no, ;+:yf tyf JolQmx?n] u/]sf] sf/f]af/sf] ljj/0f ljQLo hfgsf/L OsfO{df
k7fpg cfjZos x'g] 5}g . t/, 5'6 lbOPsf pQm sf/f]jf/x?sf] xsdf z+sf:kb sf/f]jf/sf]
klxrfg ug{ / ;f] adf]lhdsf] ljj/0f tof/ u/L ljQLo hfgsf/L OsfO{df k7fpg 5'6 lbPsf]
dflgg] 5}g .
-s_ g]kfn ;/sf/ jf g]kfn ;/sf/ cGtu{tsf] sfof{no jf lgsfon] u/]sf] sf/f]af/,
-v_ ljz]if P]g cGtu{t :yflkt lgsfon] u/]sf] sf/f]af/,
-u_ ;+:yfn] ;+:yfut ?kdf cfkm}+ jf cGo Ohfhtkqk|fKt a}+s ljQLo ;+:yf jf ;/sf/L
lgsfo;Fu u/]sf] sf/f]af/,
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 158
-3_ klAns lnld6]8 sDkgLn] cGo klAns sDkgL, ;/sf/L jf cw{ ;/sf/L sfof{no, ;+3,
;+:yf, sDkgL jf lgsfo, ljz]if sfg'g adf]lhd :yflkt lgsfo;Fu u/]sf] sf/f]af/,
-ª_ k'g/aL{df Joj;fosf] sfd sf/f]af/ ubf{ aLdf sDkgLn] u/]sf] sf/f]af/,
-r_ s'g} Ohfhtkqk|fKt a}+s jf ljQLo ;+:yfn] cfˆgf] u|fxsnfO{ k|rlnt sfg'g adf]lhd shf{
;fk6L jf ;'lawf k|bfg u/]sf] sf/f]af/,
-5_ ;+o'Qm /fi6« ;+3, ;f] cGt{utsf sfof{no tyf o;sf lalzi6Ls[t lgsfo / cGt/f{li6«o
;+:yfx?n] u/]sf] sf/f]af/,
-h_ s'g} a}+s tyf ljQLo ;+:yfn] cfˆgf sd{rf/LnfO{ lbPsf] ;]jf ;'lawf jfktsf] sf/]fjf/,
em_ a}+s tyf ljQLo ;+:yfx?n] hf/L u/]sf] r]sdfkm{t s'g} Ps a}+s jf ljQLo ;+:yfdf /x]sf]
vftfaf6 csf]{ a}+s jf ljQLo ;+:yfdf /x]sf] vftfdf g]kfnleq /sd 6«fG;km/ -gubdf
afx]s_ ePsf] sf/f]af/ .
-~f_ ljBfno, sn]h, ljZjljBfno jf c:ktfnsf] vftfdf ljleGg u|fxs jf ;]jfu|fxLn] z'Ns
jfkt hDdf u/]sf] /sd .
-6_ aLdf sDkgLsf] vftfdf aLdf z'Ns jfkt ljleGg aLdsx?n] hDdf u/]sf] /sd .
-7_ g]kfnL ;]gf, g]kfn k|x/Lsf] nufot cGo ;+:yfsf] k]G;g e'QmfgL ;DaGwL sf/f]jf/ .
-8_ a}+s tyf ljQLo ;+:yfsf cfˆg} cfGtl/s vftfx? h:t} M– Settlement Accounts, Nostro/Vostro
Account cflbdf ePsf] sf/f]jf/ .
-9_ ;xsf/L / /fli6«o ;xsf/L a}+s ln= n] u/]sf] ;+:yfut sf/f]jf/ .
!^= z+sf:kb sf/f]af/÷ultljlw ;DaGwdf M
-!_ P]gsf] bkmf & 9= sf] pkbkmf -!_ df pNn]lvt vf; sf/f]af/sf ;DaGwdf z+sf:kb sf/f]af/
klxrfg ug]{] k|0ffnLsf] ljsf; ug'{ kg]{5 .
-@_ P]gsf] bkmf & w= adf]lhdsf] cj:yfx? ljBdfg ePdf z+sf:kb sf/f]af/÷ultljlw ;DaGwL
k|ltj]bg goAMLSoftware dfkm{t # lbgleq ljQLo hfgsf/L OsfO{ ;dIf k]z ug'{ kg]{5 . ;f]
k|ltj]bg tof/ ubf{ ljQLo hfgsf/L OsfO{n] hf/L u/]sf] dfkb08x?nfO{ cfwf/ dfGg' kg]{5 .
-#_ cg';Gwfg ug]{ lgsfox?af6 cg';Gwfgsf l;nl;nfdf s'g} JolQm jf ;+:yfsf] ljj/0f jf
;"rgf dfu u/]sf] cj:yfdf z+sf:kb b]lvg] gofF tYo jf ljifo hfgsf/Ldf cfPsf] cj:yfdf
afx]s ljQLo hfgsf/L OsfO{nfO{ ;"lrt ug{ cfjZos x'g] 5}g . t/, To:tf JolQm jf ;+:yf tyf
;f] sf] sf/f]af/ ;DaGwL ljj/0f dfu ul/Psf] cj:yfdf pknAw u/fpg ;Sg] u/L tof/ u/L /fVg'
kg]{5 .
-$_ z+sf:kb sf/f]jf/sf] klxrfg, k|ltj]bg nufotsf Joj:yf cjnDag ubf{ hf]lvdsf] d"NofÍGf,
u|fxs klxrfg, sf/f]jf/ / hf]lvddf cfwfl/t k|0ffnLsf] cfwf/df ug'{ kb{5 . z+sf:kb sf/f]af/nfO{
a}+s tyf ljQLo ;+:yfn] k|f/lDes ljZn]if0f u/L STR-PEP, STR-High, STR-Medium and STR-Low
df juL{s/0f u/L Z+fsf:kb sf/f]af/ k|ltj]bg ljQLo hfgsf/L OsfO{df k]z ug'{kg]{5 .
-%_ a}+s tyf ljQLo ;+:yfn] u|fxsåf/f z+sf:kb sf/f]af/ ug]{ k|of; / lghsf] z+sf:kb ultljlwsf]
;d]t klxrfg ug]{ k|0ffnL ljsf; ug'{kg]{5 . ;fy} P]gsf] bkmf & w-@_ adf]lhd u|fxsn] s'g}
sf/f]af/ ug]{ k|of; dfq u/]df ;d]t To:tf] z+sf:kb ultljlw ;DaGwL k|ltj]bg (Suspicious
Activity Report- SAR)goAMLSoftware dfkm{t # lbgleq ljQLo hfgsf/L OsfO{ ;dIf k]z
ug'{ kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 159
!&= ;"rgfsf] uf]Kotf ;DaGwdf M
;+:yfsf kbflwsf/L tyf sd{rf/Lx?n] P]g, lgodfjnL tyf o; lgb]{zg adf]lhd tof/ ul/Psf k|ltj]bg,
sfuhft, clen]v, ljj/0f, ;"rgf jf hfgsf/L u|fxs jf cGo s'g} JolQmnfO{ hfgsf/L lbg' x'Fb}g . s;}n]
u|fxs jf cGo s'g} JolQmnfO{ s'g} k|ltj]bg, sfuhft, clen]v, ljj/0f, ;"rgf jf hfgsf/L pknAw
u/fPsf] kfOPdf P]gsf] bkmf #& adf]lhd arfpm x'g] cj:yfdf afx]s cGo cj:yfdf bkmf $$s=
adf]lhd ;hfo x'g]5 .
!*= cfGtl/s lgoGq0f ;DaGwdf M
-!_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfsf] ;+rfns ;ldltn] P]g, lgodfjnL / o; lgb]{zgsf]
kfngf x'g] u/L cfjZos cfGtl/s gLlt, sfo{ljlw jf lgoGq0f k|0ffnLsf] th'{df u/L nfu" ug'{
kg]{5 .
-@_ P]gsf] bkmf & t= sf] pkbkmf -#_ adf]lhd P]g, lgodfjnL / o; lgb]{zg adf]lhdsf] bfloTj
lg/Gt/ ?kdf k"/f ug{ Joj:yfkg :t/sf] sfof{Gjog clwsf/L lgo'Qm u/L lghsf] gfd, 7]ufgf,
of]Uotf, ;Dks{ gDa/, Od]n nufotsf ljj/0f ljQLo hfgsf/L OsfO{ tyf ;DalGwt ;'kl/j]If0f
ljefu ;dIf k]z ug'{ kg]{5 . ;fy}, sfof{Gjog clwsf/L kl/jt{g ePdf jf lghsf] ljj/0fdf
kl/jt{g ePdf ;f] sf] ;d]t hfgsf/L k7fpg' kg]{5 .
-#_ pka'Fbf g+=@ adf]lhd lgo'Qm sfof{Gjog clwsf/Lsf] sfd, st{Jo tyf clwsf/ P]gsf] bkmf & t=
sf] pkbkmf -$_ adf]lhdsf] cltl/Qm b]xfo adf]lhd ;d]t x'g] u/L tf]Sg' kg]{5 .
-s_ P]g, lgodfjnL / o; lgb]{zg adf]lhdsf] sfo{ k|efjsf/L jgfpg Focal Point sf] ?kdf
sfd ug]{,
-v_ P]g, lgodfjnL / o; lgb]{zg adf]lhdsf] sfo{ k|efjsf/L ?kdf ug{ gLlt, sfo{ljlw /
k|0ffnL d:of}bf th'{df u/L k]z ug]{,
-u_ ljefu, kbflwsf/L tyf sd{rf/Ljf6 P]g, lgodfjnL / o; lgb]{zg adf]lhd k|fKt
c:jefljs jf z+sf:kb sf/f]jf/ ;DjGwL ;"rgf ljZn]if0f tyf hfFra'em ug]{,
-3_ cfkm\gf] sfo{ ;Dkfbg ug{ cGo ljefu jf kbflwsf/L;Fu ljz]if1 ;]jf lng jf cfjZos
h'g;'s} sfuhft, ljj/0f jf ;"rgf lgjf{w ?kdf h'g;'s} jvt k|fKt ug{ ;Sg],
-ª_ P]g, lgodfjnL tyf o; lgb]{zg adf]lhdsf] ljifo sfof{Gjog eP gePsf] cg'udg u/L
k|ltj]bg k]z ug]{,
-$_ a}+s tyf ljQLo ;+:yfn] Joj:yfksLo txsf] sfof{Gjog clwsf/L (Compliance Officer) k|d'v /xg]
u/L Ps cnUu} AML/CFT ljefu÷OsfO{ v8f ug'{ kg]{5 .
-%_ sfof{Gjog clwsf/Ln] P]g, lgodfjnL tyf o; lgb]{zg adf]lhdsf] ljifo sfof{Gjog ug]{
l;nl;nfdf dfu u/]sf] cfjZos ;"rgf, hfgsf/L, sfuhft, clen]v jf ljj/0f pknAw gug]{
;DalGwt a}+s jf ljQLo ;+:yfsf kbflwsf/L jf sd{rf/LnfO{ ljefuLo sf/jfxLsf] l;kmfl/; ug'{
kg]{5 / ;f] l;kmfl/; adf]lhd ;DalGwt a}+s jf ljQLo ;+:yfn] sf/afxL ug'{ kg]{5 . o;/L ul/Psf]
sf/afxLsf] hfgsf/L ljQLo hfgsf/L OsfO{nfO{ u/fpg' kg]{5 .
-^_ a}+s tyf ljQLo ;+:yfsf] ;DklQ z'l4s/0f lgjf/0f ;DaGwL ;ldltn] lgb]{zg g+ ^ df ;ldltnfO{
tf]lsPsf] sfo{If]q cg';f/ sDtLdf tLg dlxgfdf Ps k6s P]g, lgodfjnL / o; lgb]{zg adf]lhd
eP÷u/]sf sfd sf/jfxLsf] ;DaGwdf ;'wf/ ug'kg]{ laifo ;d]t ;d]l6Psf] k|ltj]bg ;~rfns
;ldltdf k]z ug'{ kg]{5 / ;~rfns ;ldltn] cfjZos ;dLIff u/L pko'Qm lg0f{o ug'{ kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 160
-&_ P]g, lgodfjnL / o; lgb]{zgsf] kfngf k|efjsf/L Pj+ kl/0ffdd'vL agfpgsf nflu
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfkm\gf] ;]o/wgL, ;~rfns ;ldltsf ;b:ox? tyf pRr
Joj:yfkg / sd{rf/Lx?nfO{ b]xfo adf]lhd x'g] u/L ;+:yfut Ifdtf clej[l4 sfo{qmddf ;xefuL
u/fpg] Joj:yf ldnfpg' kg]{5 .
-s_ ;+:yfsf] r'Qmf k'FhLsf] b'O{ k|ltzt jf ;f] eGbf j9L ;]o/ :jfldTj ePsf ;]o/wgL,
;~rfns ;ldltsf ;b:ox? tyf pRr Jo:yfkgnfO{ o; ljifosf] ufDeLo{tfsf af/]df
1fg cfbfgk|bfg (Knowledge Sharing) sfo{qmd ;~rfng ug]{ .
-v_ sd{rf/Lsf] xsdf Ifdtf clej[l4sf nflu lgoldt ?kn] 1fg k|bfg ug]{ sfo{qmddf
;xefuL u/fpg] .
-u_ sfof{Gjog clwsf/L / AML/CFT Unit sf] sfo{df k|ToIf tyf lgoldt ?kdf ;+nUg cGo
sd{rf/Lx?nfO{ AML/CFT ;DaGwL laifodf pko'Qm :jb]zL tyf j}b]lzs tflnd sfo{qmddf
;xefuL u/fpg] .
-*_
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] /fli6«o tyf cGt/f{li6«o hf]lvdsf] cfwf/df cfˆgf]
;+:yfsf] sfdsf/jfxL, sfo{ k|s[lt / u|fxs ;]jfsf] cfwf/df z+sf:kb sf/f]jf/sf] klxrfg
;DaGwdf lj:t[t dfu{bz{g tof/ u/L nfu' ug]{ / ;fdlos ?kdf cBfjlws ug'{ kg]{5 .
-(_
a}+s tyf ljQLo ;+:yfsf] gLlt / sfo{ljlwdf cftª\sjfbL lqmofsnfk tyf cfdljgfzsf/L
xftxltof/sf] lgdf{0f tyf lj:tf/df ljQLo nufgL lgoGq0f ;DaGwL k|fjwfg /fVg' kg]{5 . ;fy},
;+:yfn] cftª\sjfbL lqmofsnfk / cfdljgfzsf/L xftxltof/ lgdf{0f tyf lj:tf/df ljQLo
nufgL;Fu ;DalGwt ljifox¿sf] klxrfg, cg'udg tyf k|ltj]bgsf nflu cfjZos ;+oGqsf]
lasf; ug'{ kg]{5 .
!(= clen]v Joj:yfkg ;DaGwdf M
Ohfhtkqk|fKt ;+:yfn] P]gsf] bkmf & b= / lgodfjnLsf] lgod !@ adf]lhd tof/ ePsf ljj/0f, ;"rL,
hfgsf/L, k|ltj]bg, clen]v, ;"rgfx? kfFr jif{;Dd ;'/lIft /fVg' kg]{5 . ;fy}, pk/f]Qm ljj/0fx?
cfjZos k/]sf] jvt tTsfn pknAw u/fpg ;lsg] u/L ljB'tLo dfWoddf ;d]t clen]v /fVg' kg]{5 .
o;/L /fv]sf] clen]v sfg'gL sf/afxLsf] l;nl;nfdf k|df0f :j?k k|of]u ug{ ;lsg] u/L b'?:t /fVg'
kg]{5 .
@)= sf/afxL tyf ;hfo ;DaGwdf M
-!_ P]g, lgodfjnL tyf o; lgb]{zgsf] Joj:yfsf] k|efjsf/L sfof{Gjog gug]{ Ohfhtkqk|fKt a}+s
tyf ljQLo ;+:yf / To:tf] a}+s tyf ljQLo ;+:yfsf sd{rf/L tyf kbflwsf/LnfO{ P]g adf]lhdsf]
sf/afxL x'g]5 .
-@_ pka'Fbf g+= ! adf]lhd sf/jfxL ubf{ P]g, lgodfjnL tyf lgb]{zgsf] kfngf gePsf] cj:yf,
pNn3+gsf] dfqf / ;f] af6 kg{ ;Sg] k|0ffnLut k|efj nufotsf ljifosf] ufDeLo{tfsf cfwf/df
o; a}+sn] b]xfo adf]lhdsf] sf/afxLx? ug{ ;Sg]5 .
qm=;+=
kfngf gePsf] Joj:yf
sf/jfxL
!
gLlt tyf sfo{ljlw gePdf
@
u|fxs klxrfg ;DaGwL Joj:yf
-s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
-v_ bf];|f] k6sb]lv ?= !) nfv jf ufDeLo{tfsf] cfwf/df
?= % s/f]8;Dd hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 161
qm=;+=
kfngf gePsf] Joj:yf
sfof{Gjog gePdf
#
HffgLa'emL a]gfdL jf sfNklgs gfddf
sf/f]af/ u/]sf] kfOPdf
$
P]gsf] kl/R5]b ^ v sf] Joj:yf kfngf
ePsf] gkfOPdf
%
pRrkb:y AolStsf] klxrfg x'g]
k|0ffnLsf] Joj:yf gePdf
^
jf:tljs wgLsf] klxrfg ug]{, j[xt
u|fxs klxrfg ug]{ tyf u|fxs klxrfg
cBfjlws ug]{ Joj:yf gePdf
&
;DklQ z'l4s/0f lgjf/0f ;DaGwL
;ldltn] tf]s]sf] adf]lhd sfo{ u/]sf]
gkfOPdf
jfo/ 6«fG;km/ / /]ld6fG; ubf{ u|fxssf]
klxrfg x'g g;s]df
*
sf/jfxL
-v_ bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-u_ t]>f] k6sb]lv ?= %) nfv jf ufDeLo{/tf cg';f/ yk
hl/jfgf ug]{ .
-s_ ?= %) nfv jf ufDeLo{/tf cg';f/ yk hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6ssf nflu ?= %) nfv hl/jfgf ug]{ .
-u_ t]>f] k6sb]lv ?= @ s/f]8 jf ufDeLo{tf cg';f/
?= % s/f]8;Dd hl/jfgf ug]{ .
-3_ k6s k6s k|0ffnLut ;d:of ePdf sf/f]af/ jf
Aoj;fodf cf+lzs jf k"0f{ /f]s nufpg] jf Ohfhtkq
lgnDjg jf vf/]h ug]{ ;Ddsf] sf/afxL ug]{ .
-s_ klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
-u_ t];|]f k6sb]lv ?= ! s/f]8 jf ufDeLo{tf cg';f/ ?= %
s/f]8;Dd hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
-u_ t];|f] k6sb]lv ?= ! s/f]8 jf ufDeLo{tf cg';f/ ?= %
s/f]8;Dd hl/jfgf ug]{ .
-s_ ?= !) nfv jf ufDeLo{tf cg';f/ yk hl/jfgf ug]{ .
-s_ ?= !) nfv jf sf/f]jf/ /sd h'g a9L x'G5 ;f] a/fa/
jf ufDeLo{tf cg';f/ yk hl/jfgf ug]{ .
(
jfo/ 6«fG;km/ / /]ld6fG; ubf{
jf:tljs wgLsf] klxrfg x'g g;s]df
-s_ ?= @) nfv jf sf/f]jf/ /sd h'g a9L x'G5 ;f] a/fa/
jf ufDeLo{tf cg';f/ yk .
!)
o; lgb]{zg adf]lhd AML/CFT sf
ljlw (Measures) nfO{ ?h'÷olsg
gu/L s/]:kf]08]G6 a}lsË ;DaGwL
sf/f]jf/ u/]df
lg/Gt/ cg'udg ;DjGwL Joj:yf
gePdf
-s_ ?= !) nfv jf sf/f]jf/ /sd h'g a9L x'G5 ;f] a/fa/
jf ufDeLo{tf cg';f/ yk hl/jfgf ug]{ .
!!
!@
;LDff sf/f]af/sf] ljj/0f ljQLo
hfgsf/L OsfO{df tf]lsPsf] ;dodf k]z
gu/]df
-s_ klxnf] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6sb]lv ?= @) nfv jf ufDeLo{tf cg';f/ yk
hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6ssf nflu ?= %) nfv hl/jfgf ug]{ .
-u_ t];|f] k6sb]lv ?= ! s/f]8 jf ufDeLo{tf cg';f/ ?= %
s/f]8;Dd hl/jfgf ug]{ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 162
qm=;+=
!#
!$
!%
kfngf gePsf] Joj:yf
sf/jfxL
z+sf:kb sf/f]af/sf] klxrfg ug]{
;+oGq÷k|0ffnL gePdf tyf z+sf:kb
sf/f]jf/ k|ltj]bg tf]lsPsf] 9fFrf /
;dodf k]z gu/]df
sfof{Gjog clwsf/Lsf] Joj:yf gu/]df
-s_ klxnf] k6ssf nflu ?= @) nfv hl/jfgf ug]{ .
-v_ bf];|f] k6ssf nflu ?= %) nfv hl/jfgf ug]{ .
-u_ t];|f] k6sb]lv ?= ! s/f]8 jf ufDeLo{tf cg';f/ ?= %
s/f]8;Dd hl/jfgf ug]{ .
-s_ ?= @) nfv hl/jfgf ug]{ .
;DklQ z'l4s/0f lgjf/0f ;DaGwL
;ldltn] k]z ug'{kg]{ k|ltj]bg ;dodf
k]z gu/]df tyf ;+rfns ;ldltn]
ug'{kg]{ ;dLIff gu/]df
-s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
-v_ bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
!^
;+:yfut tyf
clej[l4 gu/]df
sd{rf/Lsf]
!&
tf]lsPsf ljj/0fx?sf] clen]v
g/flvPdf jf tf]lsPsf] ;do;Dd
;'/lIft g/flvPdf
Ifdtf
-u_ t]>f] k6sb]lv ?= %) nfv jf ufDeLo{/tf cg';f/ yk
hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
-v_ bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-u_t]>f] k6sb]lv ?= @) nfv jf ufDeLo{/tf cg';f/ yk
hl/jfgf ug]{ .
-s_ klxnf] k6ssf nflu :ki6Ls/0f ;f]lwg] .
-v_ bf];|f] k6ssf nflu ?= !) nfv hl/jfgf ug]{ .
-u_ t]>f] k6sb]lv ?= @) nfv jf ufDeLo{/tf cg';f/ yk
hl/jfgf ug]{ .
-#_
o; a'Fbf adf]lhd ul/g] sf/jfxL ck{ofKt ePsf] nfu]df a}+s tyf ljQLo ;+:yfnfO{ g]kfn /fi6«
a}+s P]g, @)%* / a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# adf]lhd o; a}+sn] yk sf/afxL ug{
;Sg]5 .
-$_ a}+s tyf ljQLo ;+:yfnfO{ o; a'Fbf adf]lhd sf/jfxL jf ;hfo ePdf / To:tf] ;hfo pQm
;+:yfsf] s'g} kbflwsf/L jf sd{rf/Lsf] sfd sf/jfxLsf] sf/0fn] ePsf] b]lvPdf To:tf] kbflwsf/L
jf sd{rf/LnfO{ ;DjlGWft a}+s tyf ljQLo ;+:yfn] k|rlnt sfg'g jf ;+:yfsf] ljlgodfjnL
adf]lhd sf/jfxL ug'{ kg]{5 .
@!= vf/]hL / jrfpm M
-!_ PsLs[t lgb]{zg, @)&& sf]] ;DklQ z"4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f
;DaGwL Joj:yf O=k|f= lgb]{zg g+= !(÷)&& af6 hf/L ul/Psf] lgb]{zg / ;f] kZrft ldlt @)&*
sflQs @* ut];Dd hf/L ePsf o;};+u ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ P]g, lgodfjnL / o; lgb]{zgn] aGb]h nufPsf] cj:yfx?df afx]s pka'Fbf -!_ adf]lhd vf/]h
ul/Psf] lgb]{zg adf]lhd eP u/]sf ;Dk"0f{ sfd sf/afxLx? o;} lgb]{zg adf]lhd eP u/]sf]
dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 163
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= @)÷)&*
ljQLo u|fxs ;+/If0f tyf ljQLo ;fIf/tf ;DaGwL Joj:yf
o; a}+saf6 Ohfhtkq k|fKt …sÚ, …vÚ / …uÚ ju{sf a}+s tyf ljQLo ;+:yfn] k|bfg ug]{ ;]jf jf/] ;j{;fwf/0fnfO{
yk ;';'lrt kfg{, ;f] ;]jf jfkt lnOg] z'Nsx? kf/bzL{ ?kdf lng] Joj:yf ug{ tyf a}+s tyf ljQLo ;+:yfx?
dfkm{t ljQLo ;fIf/tf clej[l4 ug{ cfjZos b]lvPsf] x'Fbf b]xfo adf]lhdsf] ljQLo u|fxs ;+/If0f tyf ljQLo
;fIf/tf ;DaGwL Joj:yf hf/L ul/Psf]n] ;f]xL adf]lhd ug{'÷u/fpg' x'g g]kfn /fi6« a}+s P]g, @)%* sf] bkmf
&( n] lbPsf] clwsf/ k|of]u u/L b]xfosf lgb]{zg hf/L ul/Psf] 5 M–
1=
kf/bl{{z{tf ;DaGwL Joj:yf
Ohfhtkqk|fKt ;+:yfn] cfkm\gf u|fxsnfO{ k|bfg ug]{ ;]jf zt{;+u ;DalGwt ;a} k|sf/sf ljj/0f
;fj{hlgs ?kdf hfgsf/L u/fpg'kg]{5 . o:tf ljj/0fdf ljQLo ;]jf tyf pks/0fx?sf cltl/Qm ;f];Fu
;DalGwt z'Ns, sldzg, Jofhb/, hl/jfgf, xhf{gf nufotsf ;DaGwdf ckgfpg' kg]{ k|ls|of Pj+ zt{x?
;dfj]z u/]sf] x'g' kg]{5 . o; ;DaGwdf b]xfo adf]lhdsf] Joj:yf ul/Psf] 5 M
-s_ cfkm"n] k|bfg ug]{ ljQLo ;]jf, ;a} k|sf/sf vftf Pj+ shf{ / ljQLo pks/0f ;DaGwL hfgsf/Lsf]
;+lIfKt ljj/0f÷k'l:tsf tof/ u/L u|fxs Pj+ ;j{;fwf/0fnfO{ pknAw x'g] Joj:yf ldnfpg'' kg]{5 .
-v_ b]xfo adf]lhdsf] ljj/0fx? v'Ng] u/L ;/n Pj+ :ki6 efiffdf lnlvt ?kdf ;j{;fwf/0fnfO{
hfgsf/L u/fpg' kg]{5 M
!= ljleGg k|sf/sf vftf / ;f] ;DaGwL ljj/0f,
@= u|fxsnfO{ k|bfg ul/g] ljQLo ;]jfdf nfUg] z'Nssf cfwf/ / ;f] ;DaGwL ljj/0f,
#= a}+lsu sf/f]jf/sf nflu lgwf{l/t k|ls|of Pj+ sfo{ljlw,
$= vftf aGb ubf{ cjnDag ul/g] k|ls|of,
%= Aofhb/ u0fgf ug]{ ljlw,
^= clu|d e'QmfgL z'Ns,
&= C0fLn] ;dodf shf{ e'QmfgL gu/]df a}+sn] ug]{ sf/jfxL,
*= ljnDa z'Ns, hl/jfgf tyf xhf{gf,
(= ljleGg k|sf/sf ljB'tLo sf8{ ;~rfng ;DaGwL sfo{ljlw,
!)= a}+ls+u sf/f]jf/df x'g ;Sg] ;hfo tyf hl/jfgf / u|fxsn] cjnDag ug'{kg]{ ;ts{tf
;DaGwL Joj:yf .
-u_ cfkmgf] sf/f]jf/ ;DaGwL hfgsf/L u|fxsn] lgMz'Ns ?kdf lng ;Sg] Joj:yf ;DalGwt Ohfhtkq
k|fKt ;+:yfn] ldnfpg' kg]{5 .
-3_ Ohfhtkqk|fKt ;+:yfn] cfk\mgf OG6/g]6 a}+lsª tyf df]afOn PlKns]zgdf shf{ Pjd\ lgIf]ksf]
Aofhb/ k|i6 b]lvg] Joj:yf ldnfpg' kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 164
-ª_
2=
3=
4=
5=
6=
Core banking system df u|fxssf] sf/f]af/sf] ljj/0f k|lali6 ubf{ ;f] sf/f]af/sf] ljj/0f :ki6
a'lemg] u/L narration n]Vg' kg]{5 . o; k|of]hgsf] nflu alpha-numeric code x?sf] k|of]u
ug{ kfOg] 5}g .
-r_ Ohfhtkq k|fKt ;+:yfn] u|fxsx?;Fu lng] ljleGg z'Ns tyf Jofhb/ ;DaGwL ljj/0f O=k|f=
lgb]{zg !% adf]lhd o; a}+sdf k7fpg'sf ;fy} ;j{;fwf/0fsf] hfgsf/Lsf nflu cfkm\gf]
j]a;fO6df ;d]t k|sflzt ug{'kg]{ 5 .
;/n efiffsf] k|of]u ;DaGwL Joj:yf
-s_ cfˆgf u|fxsnfO{ pknAw u/fpg] ;]jf ;DaGwL hfgsf/L jf ;"rgfdf k|of]u ug{] efiff ;/n /
:ki6 x'g' kg]{5 .
-v_ Ohfhtkq k|fKt ;+:yfn] cfkmgf u|fxs;Fusf] sf/f]jf/df k|of]u x'g] sfuhftx? g]kfnL efiffdf
pknJw x'g] Joj:yf ug'{kg]{5 . cfGtl/s tyf cGt/f{li6«o sf/f]jf/df k|of]u x'g] sfuhftx?
c+u|]hL efiffdf ;d]t tof/ ug{ ;lsg]5 .
;"rgf ;DaGwL Joj:yf
-s_ Ohfhtkq k|fKt ;+:yfn] k|jfx ug]{ ;"rgf jf hfgsf/L ;j{;fwf/0f u|fxsx?n] ;lhn} a'em\g] /
k9\g ;Sg] x'g'kg]{5 .
-v_ ;j{;fwf/0fdf e|d l;h{gf x'g ;Sg] s'g} klg k|sf/sf] lj1fkg ug{ u/fpg kfOg] 5}g .
;/n a}ls+u ;DaGwL Joj:yf
Ho]i7 gful/s, ckfË / ;fIf/ gePsf JolQmnfO{ ljz]if k|fyldstf lbO{ ;xh ?kn] a}+lsË ;'ljwf pknAw
u/fpg a}+s tyf ljQLo ;+:yfx?n] To:tf u|fxsx?nfO{ ljz]if sfp06/ tf]sL ;]jf lbg' kg]{5 . ;fy},
:yfgLo txdf % -kfFr_ eGbf a9L zfvf /x]sf :yfgdf a}+s tyf ljQLo ;+:yfx?n] sDtLdf Ps zfvf /
Pl6Pd nfp~h ePsf :yfgdf ! -Ps_ Pl6Pd ckfËd}qL agfpg'kg]{5 .
a}+s tyf ljQLo ;+:yfn] ckfËutf ePsf JolQmnfO{ Pl6Pd, df]afOn a}+lsË, OG6/g]6 a}+lsË h:tf ljQLo
;]jfx? JolQm :jo+n] pQm ;]jf pkof]u ug{ ;Ifd /x]sf] olsg u/L pknAw u/fpg' kg]{5 .
ljQLo ;]jfsf] z'Ns nufot zt{ kl/jt{g ;DaGwL Joj:yf
u|fxs;Fu ljQLo ;]jfsf nflu ;Demf}tf kqdf x:tfIf/ u/L ;]jf k|bfg ug]{qmddf To:tf] ;Demf}tfdf
plNnlvt z'Ns, Aofhb/ / zt{x?df kl/jt{g x'Fbf Ohfhtkq k|fKt ;+:yfn] ;DalGwt u|fxsnfO{ hfgsf/L
u/fpg' kg]{5 .
o; Joj:Yff cg';f/ ;fj{hlgs ?kdf hfgsf/L u/fpg' kg]{ cj:yfdf /fli6«o :t/sf ;+:yfn] /fli6«o
b}lgs klqsf dfkm{t\ / If]qLo :t/sf ;+:yfn] If]qLo÷lhNnf :t/sf klqsf dfkm{t ;fj{hlgs ug'{ kg]{5 .
vftf ;~rfng tyf aGb ubf{ nfUg] z'Ns ;DaGwL Joj:yf
-s_ Ohfhtkqk|fKt ;+:yfn] vftf vf]Nbf, r]s hf/L ubf{ -Good for Payment r]s ;d]t_, r]ssf] Stop
Payment ubf{, df}Hbft k|dfl0ft ubf{ -Balance Certification), vftf ;~rfng ubf{, vftf aGb
ubf{, :6]6d]G6 lb+bf, ljk|]if0f /sd vftfdf hDdf ubf{, PaLaLP; nufotsf ;]jf k|bfg ubf{
u|fxsaf6 s'g} lsl;dsf] ;]jf z'Ns lng kfOg] 5}g . t/, u|fxsn] s'g} Ps cjlwsf] :6]6d]G6 Ps
k6s eGbf a9L dfu u/]sf] cj:yfdf Go"gtd z'Ns lng afwf k'u]sf] dflgg] 5}g .
-v_ u|fxssf] lgliqmo vftf ;lqmo u/fpFbf s'g} z'Ns lng kfOg] 5}g .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 165
7=
*=
-u_ s'g} klg cj:yfdf /x]sf] vftfsf] /sd Go"gtd df}Hbft eGbf sd ePsf sf/0fn] /sd s§f
u/L df}Hbft 36fpg kfOg] 5}g . ;fy}, Go'gtd df}Hbft jfkt /flvPsf /sddf ;d]t tf]lsPsf]
Aofh k|bfg ug'{ kg]{5 .
-3_ v08 -s_, -v_ / -u_ afx]ssf cj:yfdf u|fxs;Fu lng'kg]{ z'Ns ;DaGwdf u|fxsnfO{ k"j{hfgsf/L
u/fPsf] x'g'kg]{5 .
-ª_ g]kfnL d'b|fdf ljB'tLo sf8{x? hf/L ubf{ z'?df lnO{g] z'Ns afx]s To:tf] sf8{sf] cjlw ;dfKt
gx'~h]n;Dd gjLs/0f z'Ns lng kfO{g] 5}g .
r]s e'QmfgL ;DaGwL Joj:yf
-s_ r]s, lan, k]c8{/ nufot s'g}klg ljQLo pks/0fsf dfWodn] cfkmgf] vftfdf /sd hDdf ubf{
To:tf] pks/0fdf plNnlvt ;Dk"0f{ /sd g} ;DalGwt u|fxssf] vftfdf hDdf ug'{kg]{5 . To:tf]
ljQLo pks/0fx?sf] sf/f]jf/df nfUg] s'g} z'Ns ePdf ;f] ;DaGwL hfgsf/L u|fxsnfO{ clu|d
?kdf u/fO{ u|fxssf] vftfaf6 5'6\6} ?kdf lng'kg]{5 .
-v_ s'g} JolQm, kmd{, sDkgL jf ;+:yfn] cfkmgf] sf/f]jf/sf] qmddf k|fKt r]sx? cfkmgf] vftfdf hDdf
ubf{ To:tf] r]s lvRg] JolQm, kmd{, sDkgL jf ;+:yfsf] vftfdf df}Hbft ckof{Kt eO{ /sd hDdf
x'g g;s]sf] cj:yfdf r]s k|:t't ug]{ u|fxssf] vftfaf6 s'g} klg z'Ns jf /sd lng kfO{g] 5}g .
-u_ vftfdf df}Hbft ckof{Kt eO{ e'QmfgL gx'g] r]s k|:t't ePsf] cj:yfdf o; a}+sn] O{hfhtkqk|fKt
;+:yfx?nfO{ hf/L u/]sf] PsLs[t lgb]{zgsf] O{=k|f= lgb]{zg g+=!@÷)&^ adf]lhd To:tf] r]s lvRg]
JolQm, kmd{, sDkgL jf ;+ul7t ;+:yfnfO{ pQm r]s hf/L ug]{ a}+s jf ljQLo ;+:Yffn] sfnf];"rLdf
;"rLs[t ug{ shf{ ;"rgf s]Gb|df n]vL k7fpg'kg]{5 .
;]jf z'Ns ;DaGwL Joj:yf
a}+s tyf ljQLo ;+:yfn] shf{ k|jfx ubf{ b]xfosf Joj:yfx?sf] cwLgdf /xL k|zf;lgs ;]jf z'Ns,
clu|d e'QmfgL z'Ns tyf k|lta4tf z'Ns lng ;Sg]5g\ .
t/, cfkm\g} d'2tL /l;bsf] lwtf]df shf{ k|jfx ubf{ s'g} klg lsl;dsf] z'Ns lng kfOg] 5}g .
-s_ shf{ gLlt lgb]{lzsf (Credit Policy Guidelines) tyf s'g} klg k|sf/sf] Product Paper df
k|zf;lgs ;]jf z'Ns, clu|d e'QmfgL z'Ns tyf k|ltj4tf z'Ns ;DaGwL Joj:yf :ki6 ?kdf
pNn]v ug'{kg]{ 5 .
-v_ shf{ k|jfx ubf{ lng] ;]jf z'Ns, clu|d e'QmfgL z'Ns / k|ltj4tf z'Ns afx]s cGo s'g} klg z'Ns
lng kfOg]5}g . shf{;Fu ;DalGwt ;Dk"0f{ nfut Aofhb/df g} k|ltlalDjt x'g' kg]{5 .
-c_ O{hfhtkqk|fKt æsÆ, ævÆ / æuÆ, ju{sf a}+s tyf ljQLo ;+:yfn] shf{ :jLs[lt ubf{ ;]jf
z'Ns jfkt qmdzM clwstd )=&% k|ltzt, !=)) k|ltzt, !=@% k|ltzt;Dd dfq ;]jf
z'Ns lng kfO{g]5 .
t/, k|ltj4tf z'Ns / gjLs/0f x'g] k|s[ltsf shf{df lng] gjLs/0f z'Nssf] xsdf dfly
pNn]lvt ;]jf z'Nssf] clwstd @) k|ltzt;Dd tyf b]xfo cg';f/ clu|d e'QmfgL z"Ns jf
C0fLn] a}+s kl/jt{g ubf{ lng] shf{ :jfk z'Ns lng o; Joj:yfn] afwf k'¥ofPsf] dflgg]
5}g M—
s_ shf{sf] cu|Ld e'QmfgL z"NsM shf{ k|jfx ePsf] @ jif{ leq shf{sf] cu|Ld e'QmfgL ePdf
v08 -c_ df pNn]lvt ;]jf z'Nssf] clwstd zt k|ltzt;Dd, @ jif{ b]vL % jif{ leq shf{
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 166
r'Qmf ePdf v08 -c_ df pNn]lvt ;]jf z'Nssf] clwstd %) k|ltzt;Dd / % aif{ eGbf
kl5 shf{ r'Qmf ePdf dfly pNn]lvt ;]jf z'Nssf] clwstd @) k|ltzt;Dd .
v_ shf{ :jfk z"NsM shf{ k|jfx ePsf] @ jif{ leq a}+s kl/jt{g u/]df jSof}tf /sddf v08
-c_ df pNn]lvt ;]jf z'Nssf] clwstd zt k|ltzt;Dd, @ jif{ b]vL % jif{ leq a}+s
kl/jt{g u/]df jSof}tf /sddf v08 -c_ df pNn]lvt ;]jf z'Nssf] clwstd %)
k|ltzt;Dd / % jif{ kl5 a}+s kl/jt{g u/]df jSof}tf /sddf v08 -c_ df pNn]lvt ;]jf
z'Nssf] clwstd @) k|ltzt;Dd .
-cf_ l:y/ Jofhb/df k|jfx ePsf cfjlws shf{sf] xsdf C0fL ;+usf] ;xdltdf shf{ :jLs[lt
kqdf pNn]v ePadf]hd v08 -c_ df pNn]lvt ;]jf z'Nssf] zt k|ltzt clu|d e'QmfgL
z'Ns jf :Jffk z'Ns lng ;lsg] 5 .
-O_ n3'ljQ ljQLo ;+:yfx?nfO{ ljkGg ju{ shf{ k|jfx ubf{ )=%) k|ltzteGbf a9L ;]jf z'Ns
lng kfOg] 5}g .
-O{_ shf{sf] ;Ldf j[l4 ul/Pdf j[l4 ePsf] /sddf dfq tf]lsPsf] ;Ldfleq /xL ;]jf z'Ns lng
;lsg]5 . ls:tfdf e'QmfgL x'g] dWod tyf bL3{sfnLg shf{df shf{sf] cjlwe/ Review
charge nufot cGo s'g} klg zLif{sdf z'Ns lng kfO{g] 5}g .
-p_ dfly pNn]v ePsf afx]s cGo h'g;'s} zLif{sdf z'Ns lnPsf] jf tf]lsPsf] ;Ldf eGbf a9L
z'Ns lnPsf] kfOPdf ;f] z'Nsdf !) k|ltzt yk u/L u|fxssf] vftfdf hDdf ug'{ kg]{5 .
-u_ shf{ k|jfx ubf{ lng] k|zf;lgs ;]jf z'Ns, clu|d e'QmfgL z'Ns / k|ltj4tf z'Nssf] b/, k|lqmof
tyf u0fgf ljlwsf] ;DaGwdf shf{ ;Demf}tfkqdf :ki6 ?kdf pNn]v ug'{kg]{ 5 .
-3_ a}+s tyf ljQLo ;+:yfn] Ps} k|sf/sf shf{ k|jfx ubf{ ljleGg u|fxs;Fu lng] k|zf;lgs ;]jf
z'Ns, clu|d e'QmfgL z'Ns / k|lta4tf z'Nsdf )=@% k|ltzt laGb' eGbf a9Ln] km/s kfg{ kfOg]
5}g .
-ª_ u|fxsn] shf{sf] nflu lgj]bg lbP kZrft\ shf{ :jLs[ltsf] k|lqmof cf/De ubf{sf] jvt k|zf;lgs
;]jf z'Ns lng ;Sg]5g\ . t/, shf{ c:jLs[t ePsf] cj:yfdf o:tf] z'Ns u|fxssf] vftfdf lkmtf{
ul/lbg' kg]{5 .
-r_ Ohfhtkq k|fKt ;+:yfn] cfkm\gf u|fxsx?nfO{ cGo ;+:yf÷lgsfo dfkm{t ;]jf lng] ;Gbe{df ;f]
;]jf jfkt To:tf ;+:yf÷lgsfox?nfO{ e'QmfgL ug'{kg]{ nfut eGbf j9L x'g] u/L ;]jf z'Ns c;'n
ug{ kfOg] 5}g .
-pbfx/0fsf] nflu u|fxssf] ;DaGwdf shf{ ;"rgf k|fKt ubf{ jf sfnf];"rLdf ;"rLs[t ubf{ jf ;f]
;"rLaf6 x6fpFbf lnOg] z'Ns shf{ ;"rgf s]Gb|n] lng] z'Ns eGbf a9L x'g] u/L c;'n ug{ kfOg]
5}g . To;}u/L lwtf] d"Nof+sg jfkt lnOg] z'Ns, jLdf z'Ns nufot t]>f] kIfn] lng] z'Nsx? ;]jf
k|bfosn] lng] eGbf a9L x'g] u/L lng kfOg] 5}g . _
t/ On]S6«f]lgs dfWodaf6 x'g] r]s lSnol/Ësf ;DaGwdf ? b'O{ nfv eGbf sd /sdsf] r]s
lSnol/Ë sf/f]af/df ;DalGwt a}+s tyf ljQLo ;+:yfn] cfˆgf u|fxsx?;Fu s'g} lsl;dsf] z'Ns
lng kfOg] 5}g .
-5_ u|fxsn] cfˆgf] :jLs[t shf{ ;Ldfsf] jflif{s cf};t ^) k|ltzteGbf sd /sd pkof]u u/]df sd
x'g] /sddf dfq lglZrt b/n] k|ltj4tf z'Ns lng ;Sg]5g\ -h:t}, cf};tdf #% k|ltzt dfq
pkef]u u/]sf] eP pkef]u gu/]sf] @% k|ltztdf dfq k|ltj4tf z'Ns lng]_ . o:tf] z'Ns clu|d
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 167
?kdf lng kfOg] 5}g . cfjlws shf{sf] xsdf :jLs[t shf{ ;LdfeGbf sd pkof]u u/]sf]
cj:yfdf pkof]u gu/]sf] /sddf dfq Psk6ssf nflu k|lta4tf z'Ns lng ;lsg]5 .
-h_ ?= %) nfv;Ddsf] ;Ldf sfod ePsf] h'g;'s} k|sf/sf] shf{ e'QmfgL ubf{{ clu|d e'QmfgL z'Ns
nfUg] 5}g . ;f] ;LdfeGbf a9Lsf] shf{sf] xsdf shf{ lnFbfsf] avt tf]lsPsf] zt{ jf Jofhb/
yk÷kl/jt{g ePsf] sf/0f clu|d ?kdf shf{ r'Qmf ug{ rfx]df To:tf] clu|d e'QmfgL u/] jfkt
s'g} lsl;dsf] z'Ns lng kfOg] 5}g .
-em_ kl/of]hgf shf{sf] xsdf shf{ lnbfsf] avt C0fL;Fu ul/Psf] ;Demf}tfdf pNn]lvt Aofhb/
nufotsf cGo zt{x? C0fLsf] ;xdlt ljgf a}+sn] PstkmL{ ?kdf yk÷kl/jt{g u/]sf] sf/0fn]
C0fLn] shf{ clu|d ?kdf r'Qmf ug{ rfx]df To:tf] clu|d e'QmfgL jfkt s'g} lsl;dsf] z'Ns lng
kfOg] 5}g .
(= u'gf;f] ;'gjfO{ ;DaGwL Joj:yf
-s_ ;]jfu|fxLnfO{ kg]{] c;'ljwf tyf ;j{;fwf/0fsf] u'gf;f] ;'g'jfO{ ug{ Ohfhtkq k|fKt ;+:yfn] æ;"rgf
tyf u'gf;f] ;'g'jfO{ 8]:sÆ :yfkgf u/L sDtLdf jl/i7 Joj:yfks jf ;f] eGbf dflysf]
clwsf/LnfO{ u'gf;f] ;'Gg] clwsf/L tf]Sg' kg]{5 . To:tf] clwsf/L tf]lsPsf] ;DaGwdf ;fj{hlgs
hfgsf/L lbg'kg]{5 / Ohfhtkqk|fKt ;+:yfn] pQm clwsf/Lsf] gfd, kb / df]afOn gDa/
j]a;fO6df /fVg'kg]{5 .
-v_ Ohfhtkq k|fKt ;+:yfn] pkef]Qmfsf] u'gf;f] ;'gjfO{sf nflu x6nfOg ;d]tsf] Joj:yf ug'{ kg]{5 .
-u_ a}+s tyf ljQLo ;+:yfsf sfd sf/jfxL;DaGwL u'gf;f]sf] ;'g'jfO{ ;xh agfpg a}+s tyf ljQLo
;+:yfn] o; a}+ssf] u'gf;f] kf]6{n gunaso.nrb.org.np sf] lnÍ cfˆgf] j]a;fO6df @)&* ebf}
d;fGtleq /flv;Sg' kg]{5 .
-3_ Ohfhtkq k|fKt ;+:yfn] u|fxssf] u'gf;f] ;'g'jfO{sf nflu cfkm\gf] j]a;fO6df cgnfO{g kf]6{nsf]
;d]t Joj:yf ug'{ kg]{5 / kf]6{ndf s'g tx af6 u'gf;f] ;Daf]wg x'g] xf] ;f] sf] hfgsf/L ;d]t
pknAw x'g'kg]{5 .
-ª_ Ohfhtkq k|fKt ;+:yfn] u|fxsaf6 k|fKt ePsf] u'gf;f] / lg?k0fsf] cj:yf cw{jflif{s -c;f/, k';_
?kdf cjlw ;dfKt ePsf] !% lbgleq o; a}+ssf] a}+s tyf ljQLo ;+:yf lgodg ljefu /
;DalGwt ;'kl/j]If0f ljefudf k]z ug'{sf ;fy} cfˆgf] jflif{s k|ltj]bgdf ;d]t k|sfzg ug'{
kg]{5 .
!)= ljQLo ;fIf/tf ;DaGwdf
-s_ Ohfhtkqk|fKt ;+:yfn] cfˆGff sfo{qmdx?df ljQLo ;fIf/tf ;DaGwL sfo{qmd clgjfo{ ?kdf
;dfj]z u/]sf] x'g'kb{5 .
-v_ Ohfhtkqk|fKt ;+:yfn] cfkm'n] k|bfg ug]{ ljQLo ;]jf ;'ljwfsf ;DaGwdf ;j{;fwf/0fnfO{ ;';'lrt
u/fpg] Joj:yf ug'{kg]{5 .
-u_ ljQLo ;fIf/tf clej[l4 u/L ljQLo k|0ffnLnfO{ ;3fp k'¥ofpg] vfnsf lj1fkg tyf ;"rgfx?nfO{
k|f]T;flxt ug'{ kg{]5 .
!!= uf]Kflgotf Pj+ tYofÍ ;+/If0f ;DaGwL Joj:yf
-s_ Ohfhtkq k|fKt ;+:yfn] u|fxs;Fu ljQLo sf/f]jf/ ug]{ qmddf u|fxssf] Jofj;flos ;"rgfx?sf]
uf]klgotf sfod ug'{kg]{5 . u|fxssf] uf]klgotf sfod ug'{kg]{ ;"rgf tyf ljj/0fx? nufot
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 168
!@=
!#=
!$=
!%=
!^=
lx;fa lstfa, vftf axL, >]:tf / n]vfsf] ljj/0f cGo c;DalGwt Pj+ cglws[t JolQmnfO{ lbg'
x'Fb}g .
-v_ k|rlnt sfg'g adf]lhd clVtof/k|fKt lgsfo jf ;+:yfnfO{ To:tf] ljj/0f lbg eg] o; Joj:yfn]
jfwf k'u]sf] dflgg] 5}g .
a}+s tyf ljQLo ;+:yfn] u|fxsnfO{ k|bfg ug]{ ;]jf ;DaGwL hfgsf/L Audio Notice Board af6 ;d]t
pknAw u/fpg' kg]{]5 . o:tf] ;]jf pknAw u/fPjfkt u|xs;+u s'g} lsl;dsf] z'Ns lng kfOg] 5}g .
a}+s tyf ljQLo ;+:yfn] clgjfo{ ?kdf cfˆgf] j]j;fO6 /fVg' kg]{ 5 . a]j;fO6dfkm{t xfn ;fj{hlgs
ePsf ;fdfu|L @)&^ kf}ifd;fGt;Dddf g]kfnL efiffdf ;fj{hlgs ug'{sf ;fy} ca pk|fGt ;fj{hlgs x'g]
;fdfu|L ;d]t g]kfnL efiffdf ;fj{hlgs ug]{ Joj:yf ug'{ kg]{ 5 .
Ps jif{eGbf a9L e'QmfgL cjlw ePsf cfjlws shf{sf] xsdf shf{ k|jfx kZrft\ t];|f] kIfnfO{ ltg'{kg]{]
z'Ns afx]s cGo s'g} klg z'Ns lng kfOg] 5}g .
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] PstkmL{ ?kn] u|fxssf] cg'dlt ljgf s'g} klg k|sf/sf] ljQLo
;]jf pknAw u/fpg kfpg] 5}gg\ . u|fxssf] cg'dlt ljgf pknJw u/fOPsf To:tf ;]jfjfkt s'g} ;]jf
z'Ns lnPdf !) k|ltzt yk u/L u|fxssf] vftfdf hDdf ug'{ kg]{5 .
vf/]hL tyf arfp
-!_ o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf]5 M–
PsLs[t lgb]{zg, @)&& sf]] ;]jf z'Ns ;DaGwL] O=k|f= lgb]{zg g+= @!÷)&& tyf ;f] kZrft ldlt
@)&* sflQs @* ut];Dd hf/L ePsf o;} ljifo;Fu ;DalGwt ;Dk"0f{ kl/kqx? .
-@_ pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 169
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
O=k|f=lgb]{zg g+= @!÷)&*
ljljw Joj:yf
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf] Ohfhtkqk|fKt ;+:yfn] kfngf ug'{ kg]{ ljljw Joj:yf ;DaGwdf
g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L b]xfosf lgb]{zg hf/L ul/Psf] 5 .
!= aLdf clestf{sf] ?kdf sfo{ ug{ ;Sg] ;DaGwdf
a}+s tyf ljQLo ;+:yfx?n] aLdf clestf{sf] sfo{ ug{ kfpg] 5}gg\ . t/, a}+s tyf ljQLo ;+:yf ;DaGwL
P]g, @)&# sf] bkmf $( pkbkmf -!_ sf] v08 -o_, pkbkmf -@_ sf] v08 -em_ / pkbkmf -#_ sf] v08 7_ adf]lhd Ohfhtkqk|fKt ;+:yfx?n] æ/fi6« a}+sn] tf]s]sf cGo sfo{ ug]{Æ Joj:yf cGtu{t /xL shf{
k|jfxsf qmddf C0fL :jod\n] 5gf}6 u/]sf] aLdf sDkgLaf6 dfq shf{sf] ;'/If0f :j?k /flvPsf]
;DklQsf] aLdf u/fpg, shf{sf] aLdf u/fpg jf lagf lwtf] JolQmut hdfgLdf dfq k|jfx ePsf
shf{sf] xsdf shf{ cjlw;Ddsf] nflu C0fLsf] cfjlws hLjg aLdf u/fpg afwf k'u]sf] dflgg] 5}g .
@= o; a}+saf6 Ohfhtkqk|fKt æsÆ / /fli6«o :t/sf ævÆ tyf æuÆ ju{sf ;+:yfx?n] a}+s tyf ljQLo
;+:yf ;DaGwL P]g, @)&# sf] bkmf $( adf]lhd plNnlvt /fi6« a}+sn] tf]s]sf cGo sfd ug]{ Joj:yf
cGtu{t s]Gb|Lo lgIf]k ;]jf lgodfjnL, @)^& adf]lhd lgIf]k ;b:osf] ?kdf sfo{ ug{ ;Sg] 5g\ .
#= sDKo'6/ ;ˆ6j]o/sf] k|of]u÷vl/b ug{] ;DaGwdf
k|ltlnkL clwsf/ P]g, @)%( n] sDKo'6/ ;ˆ6j]o/nfO{ af}l4s ;DklQsf] ?kdf JofVof u/]sf] Pjd\ u}/
sfg'gL tyf gSsnL sDKo'6/ ;ˆ6j]o/sf] k|of]u sfg'gåf/f g} lgif]w u/]sf] x'Fbf a}+s tyf ljQLo
;+:yfx?n] gSsnL sDKo'6/ ;ˆ6j]o/af6 aRg ;fjwfgL Pjd\ ;ts{tf ckgfpg' kg]{5 .
$= k'FhL j[l4 ;DaGwdf
cf=j= @)&@÷&# sf] df}lb|s gLltdf plNnlvt a}+s tyf ljQLo ;+:yfx?sf] k'FhLut cfwf/ ;'b[9 u/L
bL3{sfnLg ljsf;sf nflu cfjZos kg]{ ;|f]t kl/rfng ug{ tyf ljQLo :yfloTj k|j4{g ug{
;~rfngdf /lx/x]sf a}+s tyf ljQLo ;+:yfx?n] k'/f ug'{ kg]{ Go"gtd k'FhL ;DaGwdf b]xfosf] Joj:yf
ul/Psf] 5 .
-!_ a}+s tyf ljQLo ;+:yfx?sf] juL{s/0f / Go"gtd r'Qmf k'FhL ;DaGwL Joj:yf M
ju{
æsÆ
ævÆ
æuÆ
/fli6«o:t/
k|fb]lzs :t/*
?= *)) s/f]8
?= @%) s/f]8
?=*) s/f]8
–
?= !@) s/f]8
?= %) s/f]8
* sf7df8f}+ pkTosf afx]s . o:tf ljQLo ;+:yfx?sf] sfo{ If]q÷kl/of]hgf tf]lsPsf k|b]z
cGtu{tsf tf]lsPsf lhNnfdf ;Lldt /xg] .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 170
-@_ a}+s tyf ljQLo ;+:yfn] @)&$ c;f/ d;fGtleq sfod ug'{ kg]{ Go"gtd r'Qmf k'FhL ;dfg'kflts
¿kdf j[l4 ug{sf nflu @)&@ ebf} d;fGt leq k]z u/]sf] :ki6 sfo{tflnsf ;lxtsf] Jofj;flos
of]hgf÷ k'FhL of]hgf (Capital Plan) cg';f/ cf=j= @)&#÷&$ sf] afXo n]vfk/LIf0f u/L ;fj{hlgs
u/]sf] ljQLo ljj/0f n]vf ;DaGwL l6Kk0fL -Notes to Accounts_ df tf]lsPadf]lhdsf] Go"gtd r'Qmf
k'FhL k'u]sf] Joxf]/f pNn]v gePsf a}+s tyf ljQLo ;+:yfnfO{ b]xfo adf]lhdsf] sf/afxL x'g]5 .
-s_ gub nfef+z jf af]g; ;]o/ 3f]if0ff tyf ljt/0f ug{ /f]s nufpg],
-v_ lgIf]k ;+sng ug{ /f]s nufpg],
-u_ shf{ k|jfx ug{ /f]s nufpg] /
-3_ zfvf lj:tf/ ug{ /f]s nufpg] .
;fy}, tf]lsP adf]lhdsf] Go"gtd r'Qmf k'FhL gk'¥ofpg] a}+s tyf ljQLo ;+:yfsf] xsdf o; a}+saf6
afWosf/L dh{/ jf k|flKt (Merger/Acquisiton) sf] k|s[ofdf hfg lgb]{zg lbOg]5 .
-#_ tf]lsPsf] r'Qmf k'FhL k'¥ofpg] ;dofjlwsf ;DaGwdf o; Joj:yfdf h'g;'s} s'/f pNn]v ul/Psf]
ePtfklg ;d:ofu|:t a}s
+ tyf ljQLo ;+:yfx?sf] xsdf b]xfo adf]lhdsf] Joj:yf nfu" x'g]5 .
-s_ o; a}+saf6 ;d:ofu|:t 3f]if0ff eO{ @)&$ c;f/ d;fGt;Dddf ;d:ofu|:t cj:yfaf6
d'Qm eO{;s]sf a}+s tyf ljQLo ;+:yfx?n] @)&^ c;f/ d;fGtleq tf]lsPadf]lhdsf] r'Qmf
k'FhL k'¥ofO{ ;Sg' kg]{5 .
-v_ ;d:ofu|:t 3f]if0ff eO{ l/hf]n';g k|lqmofdf /x]sf a}+s tyf ljQLo ;+:yfx?n] o; a}+saf6
tf]lsPsf] Go"gtd r'Qmf k'FhLsf] sDtLdf @% k|ltzt -Call in Advance ;d]t_ k'/f u/L
Go"gtd k'FhLsf]if cg'kft ;d]t sfod u/L ;d:ofu|:t cj:yfaf6 d'Qm ePdf To:tf]
cj:yfaf6 d'Qm ePsf] ldltn] @ jif{leqdf tf]lsPadf]lhdsf] r'Qmf k'FhL k'¥ofpg' kg]{5 .
-u_ o; a}+saf6 hf/L ul/Psf ljleGg lgb]{zgx? dWo]] shf{–lgIf]k cg'kft -CD Ratio_ /
tf]lsPsf If]q Pjd\ ljkGg ju{df k|jfx ug'{kg]{ u/L tf]lsPsf] Go"gtd shf{ cg'kftdf
cfjZostf tyf cf}lrTotfsf] cfwf/df clwstd @ jif{ ;Dd 5'6 lbg ;lsg]5 .
-$_ ljutdf ljz]if Joj:yf cGtu{t Ps lhNnfdf dfq sfo{If]q /xg] u/L Ohfhtkq k|bfg ul/Psf
ljQLo ;+:yfx?sf] k'FhL j[l4 ;DaGwdf b]xfo adf]lhdsf] gLltut Joj:yf ul/Psf] 5 .
s_
a}+s÷ljQLo ;+:yf ;+:yfkgf Pj+ ljQLo sf/f]jf/ ug{] Ohfhtkq ;DjGwL gLltut Pj+
k|s[ofut Aoj:yf, @)^# df /x]sf] ;+:yfkgf ;DaGwL ljz]if Joj:yf adf]lhd Ps lhNnf
sfo{If]q /xg] u/L :yfkgf ePsf ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] tf]lsPsf] Go"gtd r'Qmf
k'FhL @)&^ k'; d;fGtleq sfod ug'{ kg]{ .
v_ o; Joj:yf adf]lhd tf]lsPsf] ;dofjlwleq r'Qmf k'FhL sfod gug]{ ljQLo ;+:yfx?nfO{
tf]lsP adf]lhd sf/afxLx? ug]{ .
-%_ Ohfhtkqk|fKt ævÆ / æuÆ ju{sf ljQLo ;+:yfx? Ps k|b]z jf /fli6«o:t/df ;~rfng ug'{
kg]{5 . /fli6«o:t/ afx]ssf ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] b]xfosf zt{x?sf] cwLgdf /xL
s'g} Ps k|b]zdf cfˆgf] sfo{If]q sfod ug'{ kg]{5 .
-s_ ævÆ ju{sf ljQLo ;+:yfx?n] ?= ! ca{ @) s/f]8 / æuÆ ju{sf ljQLo ;+:yfx?n] ?= %)
s/f]8 r'Qmf k'FhL k'/f u/L o; a}+ssf] :jLs[lt lnO{ s'g} Ps k|b]ze/ cfˆgf] sf/f]jf/ ;~rfng
ug{ ;Sg]5g\ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 171
%=
-v_ a'Fbf g+= -s_ adf]lhdsf] r'Qmf k'FhL k'/f gu/];Dd xfn sfod /x]sf lhNnfx?df ;Lldt /xL
cfˆgf] sf/f]jf/ ;+rfng ug'{ kg]{5 .
-u_ PseGbf a9L k|b]zdf ;d]t zfvf sfof{no vf]nL ;~rfngdf /x]sf ljQLo ;+:yfx?n] @)&&
c;f/leq pQm zfvf ljqmL, aGb jf :yfgfGt/0f u/L cfˆgf] ;Dk"0f{ sfo{If]q Pp6} k|b]zleq
;Lldt u/L ;Sg' kg]{5 .
-3_ k|fb]lzs :t/sf nflu tf]lsPsf] r'Qmf k'FhL k'/f u/]sf ljQLo ;+:yfn] PseGbf a9L k|b]zdf
/x]sf zfvf sfof{no ljqmL, aGb jf :yfgfGt/0f gu/];Dd cfˆgf] k|b]zsf afFsL lhNnfdf
sfo{If]q lj:tf/ ug{ kfpg] 5}gg\ .
-ª_ a'Fbf g++ -v_ / aFbf g+= -3_ df h'g;'s} s'/f n]lvPsf] ePtf klg ?= %) s/f]8 r'Qmf k'FhL k'/f
u/]sf ævÆ ju{sf ljQLo ;+:yfx? / ?= $) s/f]8 r'Qmf k'FhL k'/f u/]sf æuÆ ju{sf ljQLo
;+:yfx?n] o; a}+ssf] :jLs[lt lnO{ s'n kfFr lhNnf ggf£g] u/L Pp6} k|b]zleqsf hf]l8Psf %
lhNnf;Dd sfo{If]q lj:tf/ ug{ eg] o; Joj:yfn] jfwf k'¥ofPsf] dflgg] 5}g .
-r_ k|fb]lzs jf /fli6«o:t/df :t/f]Gglt x'g] qmddf r'Qmf k'FhL k'/f ug]{ k|of]hgsf nflu
ufEg]÷ufleg] jf k|flKt ;DaGwL sfo{nfO{ k|fyldstf lbg' kg]{5 .
Long Form Audit Report ;DaGwdf
Long Form Audit Report
nfO{ ;do ;fk]If / k|efjsf/L agfpg o;};fy ;+nUg 9fFrf -cg';"rL
@!=!_ cg';f/ nfu" ul/Psf] 5 . cfˆgf] ;+:yfsf] afXo n]vfk/LIfsaf6 ;f]xL 9fFrfdf tof/
ul/Psf] k|ltj]bgnfO{ ;f]em} o; a}+sdf cfOk'Ug] u/L k7fpg] Joj:yf ug'{ kg]{5 .
^=
&=
*=
(=
k'FhL of]hgf ;DaGwdf
k'FhL of]hgf k|of]hgsf nflu …r'Qmf k'FhL… eGg] zAbn] ;fwf/0f ;]o/ jfktsf] r'Qmf k'FhL -af]g; ;]o/
tyf xsk|b ;]o/_ nfO{ dfq a'emfpg] / ;f] r'Qmf k'FhLdf ;fwf/0f ;]o/ afktsf] k|:tfljt af]g; ;]o/nfO{
;d]t ;dfj]z ug{ ;lsg] 5 .
nfef+; ljt/0f ;DaGwL Joj:yfM
Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] cfly{s jif{ @)&&÷&* sf] v'b ljt/0fof]Uo d'gfkmfsf] #)
k|ltzt;Dd dfq gub nfef+; 3f]if0ff tyf ljt/0f ug{ kfpg]5g\ .
t/,
-s_ o:tf] gub nfef+z Ohfhtkqk|fKt ;+:yfsf] @)&* c;f/ d;fGtdf sfod lgIf]ksf] efl/t cf};t
Aofhb/sf] k|ltzt eGbf a9L x'g] 5}g .
-v_ v'b ljt/0fof]Uo d'gfkmf s'n r'Qmf k'FhLsf] % k|ltzteGbf sd ePsf Ohfhtkq k|fKt ;+:yfn] s/
k|of]hgsf nflu afx]s gub nfef+; ljt/0f ug{ kfpg] 5}gg\ .
a}+sb/ ;DaGwdfM
o; a}+saf6 Ohfhtkqk|fKt ;+:yfx?nfO{ k|rlnt P]gdf ePsf] Joj:yf cg';f/ pknAw u/fO{g] shf{sf]
Aofhb/ -a}+sb/_ % k|ltzt sfod ul/Psf] 5 .
:yfoL t/ntf ;'ljwf (SLF) ;DaGwdf
o; a}+saf6 Ohfhtkqk|fKt ;+:yfsf] cf–cfˆgf] :jfldTjdf /x]sf] g]kfn ;/sf/sf] 6«]h/L laN; / ljsf;
C0fkqsf] lwtf]df To:tf C0fkqx¿sf] c+lst d"Nosf] () k|ltzt;Ddn] x'g cfpg] /sd k|rlnt a}+sb/df
cNksfnLg :yfoL t/ntf ;'ljwf -shf{_ o; a}+sn] pknAw u/fpg ;Sg] 5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 172
!)= clGtd C0fbftf ;'ljwf ;DaGwdf
cGt/a}+s / v'nf ahf/ tyf :yfoL t/ntf ;'ljwfaf6 cfjZos t/ntf cfk"lt{ x'g g;s]sf] cj:yfdf o;
a}+sdf vftf /x]sf a}+s tyf ljQLo ;+:yfnfO{ a9Ldf ^ dlxgfsf] nflu k|rlnt a}+sb/df clGtd C0fbftf
;'ljwf lbOg] 5 . o; a}+sdf clgjfo{ df}Hbft sfod ug{sf] nflu /fv]sf] gub df}Hbft, g]kfn ;/sf/sf]
;'/If0fkq jf c;n shf{sf] lwtf]df o:tf] ;'ljwf k|bfg ul/g] 5 .
!!= l/kf] / l/e;{ l/kf] af]nsaf]n cjlw ;DaGwdf
-s_ v'nf ahf/ sf/f]af/cGtu{t l/kf] / l/e;{ l/kf] af]nsaf]nsf] clwstd cjlw v'nf ahf/ sf/f]af/
;~rfng ;ldltn] lgwf{/0f u/]adf]lhd x'g]5 .
-v_ Aofhb/ sl/8f]/sf]] dflyNnf] ;Ldfsf] ?kdf /x]sf] :yfoL t/ntf ;'ljwf b/ % k|ltzt, tNnf]
;Ldfsf] ?kdf /x]sf] lgIf]k ;+sng b/ @ k|ltzt / gLltut b/sf] ?kdf /x]sf] l/kf] b/nfO{ #=% k|ltzt
sfod ul/Psf] 5 .
!@= ljb]zL ljlgdo ;DaGwL sfo{ ug]{ ;DaGwdf
b]xfo adf]lhdsf Ohfhtkqk|fKt ljQLo ;+:yfnfO{ o; a}+ssf] ljb]zL ljlgdo Joj:Yffkg ljefuaf6
:jLs[lt k|fKt u/L ljb]zL ljlgdo ;DaGwL b]xfo adf]lhdsf yk sfo{ ug{ kfpg] Joj:yf ul/Psf] 5 M
-s_ ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] lgodfg';f/ OHffhtkq k|fKt u/L Ogjf8{ /]ld6\ofG; Inward Remittance_ sf] sfo{ ug{ ;Sg] .
-v_ ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] ef/tLo d'b|fsf] vl/b tyf laqmL ;DaGwL sfo{x? ug{ ;Sg]
-u_ /fli6«o:t/sf ævÆ ju{sf ljQLo ;+:yfx?n] ljb]zL d'b|fsf] lgIf]k :jLsf/ ug{ ;Sg] .
-3_ /fli6«o:t/sf ævÆ ju{sf ljQLo ;+:yfx?n] ljb]zL d'b|fsf] vl/b÷laqmL ug{, kf;kf]6{ afkt ;6xL
;'ljwf k|bfg ug{, ljb]zL d'b|fdf vftf vf]Ng tyf Nostro Account vf]Ng ;Sg] .
-ª_ ævÆ / æuÆ ju{sf ljQLo ;+:yfx?n] :jLs[t k|fKt a}+ssf] ;xfos Ph]06 eO{ g]kfnL / ef/tLo
d'b|fsf] Debit / Credit sf8{ hf/L ug{ ;Sg] .
-r_ /fli6«o:t/ afx]ssf ævÆ ju{sf ljQLo ;+:yfx?n] ;d]t ljb]zL d'b|f vl/b u/L g]kfn /fi6« a}+s jf
jfl0fHo a}+sx?nfO{ laqmL ug{ ;Sg] .
-5_ a}+s tyf ljQLo ;+:yfx?sf] pkl:ylt Go"g /x]sf tf]lsPsf #) lhNnfdf vf]lnPsf æuÆ ju{sf
ljQLo ;+:yfsf zfvf sfof{nox?n] k|rlnt sfg'g adf]lhd ljb]zL ljlgdo ;6xL Ohfhtkq lnO{
ljb]zL d'b|f vl/b u/L g]kfn /fi6« a}+s jf jfl0fHo a}+sx?nfO{ laqmL ug{ ;Sg] .
!#= :jb]zL /sdfGt/sf] sf/f]af/ ;DaGwdf
:jb]zL /sdfGt/sf] sf/f]af/ ug{ rfxg] Ohfhtkqk|fKt ævÆ / æuÆ ju{sf ljsf; a}+s tyf ljQ
sDkgLn] cfkm"n] :jb]zL /sdfGt/sf] sf/f]af/ ug{ rfx]sf] Ohfhtkqk|fKt æsÆ ju{sf] jfl0fHo a}+s;Fu
;xdlt -Memorandum of Understanding_ u/L tyf Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf
ljQLo ;+:yfn] cfˆg} zfvf jf cGo Ph]G;Lx? dfkm{t :jb]zL /sdfGt/sf] sf/f]af/ ug{ rfx]df /sdfGt/
;DaGwL ;Dk"0f{ hf]lvd cfkm}Fn] axg ug]{ u/L o; a}+ssf] :jLs[ltsf] nflu cg'/f]w u/]df :jLs[lt k|bfg
ug{ ;lsg]5 .
t/ ævÆ ju{sf ljsf; a}+sn] ;Dk"0f{ hf]lvd cfkm} axg ug]{ u/L cfˆgf zfvf÷sfof{no dfkm{t cfˆgf
u|fxsnfO{ :jb]zL jf ljb]zL /sdfGt/ sf/f]af/ ;DaGwL ;]jf k|bfg ug{ ;Sg]5g .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 173
!$= lnvt g]kfnL efiffdf tof/ ug]{ ;DaGwdf
-s_ a}+s tyf ljQLo ;+:yfn] h'g;'s} k|sf/sf] shf{ k|jfx ubf{ C0fL tyf hdfgtstf{ JolQm÷kmd{÷sDkgL÷ ;+:yf_ tyf sf/0fL -C0fL÷hdfgt lbg] ;d]t_ af6 tof/ ug]{÷u/fpg]
sfuhftx? -h'g;'s} lnvt, hdfgLkq jf dGh'/Lgfdf_ k|rlnt P]g sfg'g adf]lhd b]jgfu/L lnkL
g]kfnL efiffdf tof/ ug{' kg]{5 . t/ ;DalGwt a}+s tyf ljQLo ;+:yfn] cfˆgf] cfGtl/s
k|of]hgsf] nflu To;/L g]kfnL efiffdf tof/ ul/Psf lnvtx? c+u|]hL efiffdf cg'jfb u/L
clen]vdf /fVg eg] kfOg] 5 .
ljb]zL gful/s;Fu x'g] sf/f]af/df / ljb]zL a}+lsË sf/f]af/df dfq k|of]u x'g] lnvtx? -h:t}M
k|tLtkq_ sf] xsdf eg] g]kfnL efiffdf tof/ ug{ clgjfo{ ul/Psf] 5}g .
a}+s tyf ljQLo ;+:yfn] shf{;Fu ;DalGwt C0f k|:tfj kq -Offer Letter_, shf{ td;'s -Loan
Deed_, lwtf]aGws lnvt -Mortgage Deed_, Hypothecation Agreement / Trust Receipt Agreement
clgjfo{?kdf b]jgfu/L lnkL g]kfnL efiffdf tof/ ug'{kg]{ / Consortium Loan Agreement, Letter of
Assignment, Letter of Guarantee sf] xsdf xfnnfO{ c+u|]hL efiffdf ;d]t tof/ ug{ ;lsg] 5 .
;fy}, oL sfuhftx?nfO{ klg qmlds ?kdf g]kfnL efiffdf tof/ ub}{ hfg] gLltut Joj:yf ug'{
kg]{5 .
lnvt÷hdfgLkq tof/ ubf{ hdfgL /sd, C0fsf] cjlw, C0fsf] k|of]hg, k|d'v C0fL, ;fIfL,
hdfgtstf{sf] gfd, 7]ufgf, ;f] sf] ;gfvt nufotsf ljifox? tyf cGo k|sf/sf lnvtx?df
;d]t b]xfo adf]lhdsf ljifox?nfO{ oyf]lrt :yfgdf clgjfo{ ?kn]] pNn]v ug'{ kg]{5 .
lnvtdf :ki6;Fu pNn]v x'g'kg]{ ljifo M
1 ;DalGwt JolQmsf] gfd, 7]ufgf, ldlt, JolQmsf] xsdf gful/stf÷kf;kf]6{ gDa/ tyf
tLg k':t],
2 Dofb, cjlw, k|of]hg,
3 ;DalGwt JolQmsf] ;DaGwdf a}+s tyf ljQLo ;+:yfåf/f ;gfvt,
4 /sd,
5 ;fIfL -Witness_,
6 x:tfIf/ klxrfg ug]{ k|of]hgsf] nflu ;DalGwt sf/0fLsf] gfd,
7 cGo cfjZos b]lvPsf ljifox? .
-v_ Ohfhtkqk|fKt ;+:yfn] cGt/f{li6«o sf/f]af/df k|of]u x'g] afx]ssf kqfrf/, r]s÷ef}r/ nufot
cGo sfuhftx? b]jgfu/L lnkL g]kfnL efiffdf ;d]t pknAw x'g] Joj:yf clgjfo{ ?kdf ug'{
u/fpg' kg]{5 .
!%= SWIFT Message sf] dfWodaf6 /sdfGt/ ug{] ;DaGwdf
SWIFT (Society for Worldwide Interbank Financial Telecommunication) k|ljlw h8fg u/]sf a}+s tyf
ljQLo ;+:yfn] SWIFT Message sf] dfWodaf6 o; a}+s;Fu sf/f]af/ ubf{ b]xfo adf]lhd ul/Psf] 5 M
s= o:tf] sf/f]af/sf nflu cfOtaf/b]lv laxLaf/;Dd ck/fGx #M)) jh];Dd /sdfGt/sf] nflu cg'/f]w
eO{ cfPdf ;f]xL lbg /sdfGt/ ul/g]] .
v= ck/fGx #M)) jh] kl5 /sdfGt/sf] nflu cg'/f]w eO{ cfPsf] cj:yfdf ;f] lbg kl5sf] csf]{ sfo{
lbgdf /sdfGt/ ul/g] .
u= z'qmaf/ lbgsf] !@M)) jh];Dd /sdfGt/sf] nflu cg'/f]w e} cfPdf ;f]xL lbg /sdfGt/ ul/g] .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 174
3=
z'qmaf/ lbgsf] !@M)) jh] kl5 /sdfGt/sf] nflu cg'/f]w eO{ cfPsf] cj:yfdf ;f] lbg kl5sf] csf]{
sfo{ lbgdf /sdfGt/ ul/g] .
!^= ljb]zL a}+s tyf ljQLo ;+:yfnfO{ k|fljlws ;]jf k|bfg ug{ ;lsg] ;DaGwdf
g]kfnaf6 ljb]zdf k'FhLut nufgL ug]{ u/L k'FhL vftf v'Nnf gul/Ptf klg Ohfhtkqk|fKt æsÆ ju{sf
jfl0fHo a}+sx?n] cfˆgf] k|aGwkqdf plNnlvt ljifodf o; a}+ssf] k'j{ :jLs[lt lnO{ ljb]zdf k'FhLut
nufgL gx'g] u/L ljb]zL a}+s tyf ljQLo ;+:yfx?nfO{ u}/sf]ifdf cfwfl/t laleGg k|fljlws ;]jf Technical Service_ k|bfg ug{ ;Sg]5g\ .
!&= ;]km l8kf]lh6 eN6, ns/ ;]jf ;~rfng ;DaGwdf
;]km l8kf]lh6 eN6, ns/ ;]jf (Safe Deposit Vault, Locker Service) pknAw u/fpFbf b]xfo adf]lhdsf]
zt{sf] cwLgdf /xL ;~rfng ug{ ;lsg] 5 M
!= ;+:yfsf] r'Qmf k'FhL o; a}+sn] tf]s] adf]lhd k'u]sf] x'g' kg]{ .
@= ;+:yfsf] ;]km l8kf]lh6 eN6 ;~rfngsf] nflu 5'§} lgb]{lzsf÷ljlgod x'g' kg]]{ .
#= ;+:yfn] cfk"m;Fu lgIf]k / shf{sf] sf/f]af/ u/]sf cfˆgf u|fxsx?nfO{ dfq ;]km l8kf]lh6 eN6sf]
;]jf pknAw u/fpg' kg]{ .
$= u|fxs klxrfg k4lt (CDD) agfO{ nfu" ug'{ kg]{ .
%= ns/ k|of]ustf{nfO{ pRr hf]lvd, dWod hf]lvd, Go"g hf]lvd, /fhgLlts ?kdf k|efjzfnL JolQm
(Politically Exposed Person) df auL{s/0f u/L ;f]xL adf]lhd cg'udg ug'{kg]{ .
^= ;]km l8kf]lh6 eN6 ;~rfng ug'{ cufj} ;'/Iffsf] nflu CCTV h8fg x'g'kg]{ ;fy} cnfd{ k4lt
(Fire and Smoke Detection Alarm System) sf] Joj:yf u/L ;f] cnfd{ k4ltaf6 ;DalGwt
a}+s tyf ljQLo ;+:yfsf] k|d'v ;'/Iff clws[t ;Dd ;"rgf k|jfx ug{ ;lsg] lsl;dsf] Joj:yf
clgjfo{ ?kdf x'g'kg]{ .
&= ns/ k|of]ustf{sf] d[To"ePsf] cj:yfdf u|fxsn] OR5fPsf] JolQmnfO{ pQm ns/sf] ;DklQ
x:tfGt/0f ug'{kg]{ .
*= ns/df sfg'gn] lgif]w u/]sf a:t'x? h:t}M laikmf]6s kbfy{, xft xltof/, cft+sjfbL
lqmofsnfkdf k|of]u x'g] ;fdfu|Lx?, nfu" kbfy{ cflb nufotsf j:t'x? /fVg glbg] cfjZos
Joj:yf ug'{sf ;fy} o:tf j:t'x? g/flvPsf] af/] ;DalGwt u|fxssf] :j3f]if0ff ;d]t lng' kg]{5 .
(= ;+:yfn] ;]km l8kf]lh6 eN6÷ns/sf] ;]jf pknAw u/fpFbf u|fxs;+u lnPsf] Security Deposit
jfktsf] /sddf ;fwf/0f art lgIf]kdf k|bfg ul/g] Aofhb/ k|bfg ug'{ kg]{5 .
!*= ATM ;~rfng ;DaGwdf
Ohfhtkqkqk|fKt ævÆ / æuÆ ju{sf ;+:yfx?n] b]xfosf] zt{x?sf] cwLgdf /xL Automated Teller
Machine (ATM) /fVg ;Sg]] 5g\ .
!= k"jf{wf/ tyf e'QmfgL k|0ffnLsf] ;'/Iffsf] k"0f{ bfloTj ;DalGwt ;+:yfsf] g} x'g]5 .
@= ;]jf z'Ns ;DaGwL Joj:yf :ki6?kdf k|sflzt ug'{ kg]{5 .
#= o;} lgb]{zgsf] a'Fbf g+= !# sf] v08 -ª_ cg';f/ o; a}+saf6 Ohfhtkqk|fKt afl0fHo a}+s;Fu
;Da4tf sfod u/L ;Demf}tf u/]/ ;xfos Ph]06sf] ?kdf o:tf] sfo{ ug{ afwf kg]{5}g .
$= /fli6«o:t/sf ævÆ / æuÆ ju{sf ;+:yf afx]s cGo ;+:yfn] cfˆgf] :jLs[t sfo{If]qdf ;Lldt /xg]
u/L cfˆgf u|fxsx?nfO{ dfq ;]jf k|bfg ug{ cfˆg} 5'§} ATM /fVg ;Sg] 5g\ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 175
!(= lnnfdL ubf{ :jfldTj tyf ef]uflwsf/ x:tfGt/0f ;DaGwdf
af]nsjf]nsf] dfWodaf6 lwtf] lnnfdL -Auction_ ubf{ ;DalGwt af]nsjf]njfnf -Bidder_ JolQm jf
;+:yfsf] gfddf g} pQm ;DklQsf] :jfldTj tyf ef]uflwsf/ -Ownership & Possession_ x:tfGt/0f ug'{
kg]{5 .
@)= ;fwf/0f÷;+:yfks ;]o/x? hkmt ug]{ ;DaGwdf
Ohfhtkqk|fKt ;+:yfx?sf] ;fwf/0f ;]o/ tyf ;+:yfks ;]o/df sf/jfxLdf k/]sf JolQm / lghsf]
Psf3/ kl/jf/n] nufgL u/]sf] cj:yfdf To:tf ;fwf/0f÷;+:yfks ;]o/x? hkmt u/L lnnfd ug]{ /
To;/L k|fKt x'g cfpg] /sd shf{ r'Qmf ug]{ k|of]hgsf nflu pkof]u ug{' kg]{5 .
@!= ;fOgaf]8{ tyf n]6/Kof8 ;DaGwdf
Ohfhtkqk|fKt ;+:yfx?sf] ;fOgaf]8{ tyf n]6/Kof8 x]bf{ :ki6?kdf s'g ju{ tyf slt lhNnfdf sfo{
If]q ePsf] ljQLo ;+:yf xf] egL 5'6\ofpg sl7g eO{ ;j{;fwf/0f hgtfdf e|d kg{;Sg] b]lvPsf] x'Fbf o;
a}+saf6 Ohfhtkqk|fKt ;+:yfx?n] cfˆgf] ;fOgaf]8{ tyf n]6/Kof8df ;+:yfsf] gfdsf] 7Ls tn
clgjfo{?kdf sf]i7df b]xfo adf]lhdsf] jfSof+z pNn]v ug'{÷u/fpg' kg]{5 .
Ohfhtkqk|fKt ;+:yf
pNn]v ug'{ kg]{ jfSof+z
Ohfhtk|fKt …sÚ ju{sf ;+:yfx?n] g]kfn /fi6« a}+saf6 …sÚ ju{sf] Ohfhtkqk|fKt ;+:yf
Ohfhtk|fKt …vÚ ju{sf ;+:yfx?n] g]kfn /fi6« a}+saf6 …vÚ ju{sf] Ohfhtkqk|fKt ;+:yf -===== lhNnf sfo{
If]q ePsf]_
Ohfhtk|fKt …uÚ ju{sf ;+:yfx?n] g]kfn /fi6« a}+saf6 …uÚ ju{sf] Ohfhtkqk|fKt ;+:yf -===== lhNnf sfo{
If]q ePsf]_
gf]6M /fli6«o:t/sf ljQLo ;+:yfx?n] sfo{If]q ;DaGwL ljj/0f pNn]v ug{ clgjfo{ x'g] 5}g .
@@= r]s lSnol/Ë tyf e'QmfgL ;DaGwL Joj:yfM
!= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] ?= !) nfv jf ;f]eGbf a9Lsf] /sd e'QmfgL ubf{ clgjfo{
?kdf PsfpG6k]oL r]s dfkm{t\ jf ;DalGwt JolQmsf] vftfdf dfq e'QmfgL ug'{ kg]{]5 . ;fy}, kmd{,
sDkgL, ;+:yf jf sfof{nosf] gfddf lvlrPsf r]sx?sf] e'QmfgL ;d]t PsfpG6k]oL x'g' kg]{5 . t/,
b]xfosf] cj:yfdf pNn]lvt ;Ldf eGbf a9Lsf] /sd gub e'QmfgL ug{ afwf kg]{ 5}gM
-s_ s'g} lgIf]kstf{ jf artstf{n] s'g} vf; sf/0f b]vfO{ gub e'QmfgLsf] nflu lbPsf] lgj]bgsf]
Joxf]/f / sf/0f dgfl;a b]lvPdf To:tf] lgIf]kstf{ jf artstf{nfO{ pNn]lvt ;LdfeGbf a9L
gub e'QmfgL ug{,
-a}+s tyf ljQLo ;+:yfn] o; Joj:yf adf]lhd gub e'QmfgL lbPsf] dfl;s ljj/0f cBfjlws
ug'{ kg]{5 ._
k|i6Ls/0f M
o; k|of]hgsf nflu k|fyldstfk|fKt k"jf{wf/ cfof]hgfx? h:t} hnljB't, ;8s, ;~rf/ h:tf
If]qx?df sd{rf/L tyf >ldsx?sf] kfl/>lds÷Hofnf e'QmfgL ug{, g]kfn ;/sf/sf ljleGg lgsfo
tyf ljleGg cfof]hgfx?df cfjZos dfn;fdfgx?sf] cfk"lt{ ug{, g]kfn ;/sf/nfO{ j'emfpg' kg]{
/fh:j e'QmfgL ug{, sfg'gL sf/jfxLsf] l;nl;nfdf ljuf]÷w/f}6L÷hdfgt /sd hDdf ug{, k]G;g
SofDk dfkm{t k]G;g ljt/0f ug{, g]kfn ;/sf/n] ljt/0f ug]{ /fxt, cg'bfg jf ;xfotf ljt/0f ug{,
ljk|]if0f sDkgL÷Ph]G6x?n] ljk|]if0f k|fKt ug]{ JolQmx?nfO{ /sd e'QmfgL ug{, art tyf C0f ;xsf/L
;+:yfnfO{ cfˆgf ;b:ox?;+usf] b}lgs sf/f]af/sf] e'QmfgL ug{ lgj]bg lnO{ pNn]lvt ;Ldf eGbf
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 176
a9L gub e'QmfgL lbg ;lsg]5 . o; cg';f/ e'QmfgL ePsf] /sdsf] ljj/0f ;DalGwt a}+s tyf
ljQLo ;+:yfdf a'emfpg' kg]{5 .
-v_ ljQLo ;+:yfaf6 lnPsf] shf{, To;sf] ;fFjf tyf Aofh e'QmfgL ug{, /
-u_ o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfaLr b}lgs sf/f]jf/ ;~rfngsf nflu gub
sf/f]af/ ug{ .
@= a}+s jf ljQLo ;+:yfn] lvRg] r]ssf] cu|efusf] dflyk§Lsf] vfnL :yfgdf clgjfo{?kdf r]s /fO6/,
r]s k+r, r]s k|f]6]S6/ jf l/jg /fO6/ nufpg' kg]{5 .
#= ljlgd]o clwsf/ kq P]g, @)#$ sf] bkmf ^ df ePsf] Joj:yf adf]lhd s'g} klg r]sdf c+s /
cIf/df /sd km/s k/]df cIf/df n]lvP cg';f/sf] /sdnfO{ dfGotf lbg' kg]{5 .
$= r]ssf] cu|efudf /]vfÍg -Crossing_ jf /]vfÍg ;DaGwL 5fk / 8«c/sf] 5fk afx]s cGo s'g}
lsl;dsf] 5fk nufPsf r]ssf] e'QmfgL ug{ ;DalGwt ;+:yf afWo x'g] 5}g .
%= RofltPsf, d;L nfu]sf, s]/d]6 ePsf r]ssf] e'QmfgL ug{ ;DalGwt ;+:yf afWo x'g] 5}g .
^= e'QmfgLsf] nflu k|fKt r]s g]kfnL jf c+u|]hL dWo] s'g} Ps efiffdf dfq :ki6 ?kdf n]lvPsf]
x'g'kg]{5 .
&= ;+:yfsf] gfddf lvlrPsf r]s ;DalGwt ;+:yf cfkm}n] vftfdf hDdf ug{ k7fpFbf ;DalGwt ;+:yfsf]
k|i6 a'lemg] 5fk r]ssf] k5fl8 clgjfo{ ?kdf nufPsf] x'g'kg]{5 . t/ ;DalGwt ;+:Yffsf] nflu cGo
JolQm, kmd{, sDkgL jf ;+:yfn] To:tf] r]s vftfdf hDdf ul/lbFbf eg] 5fk nufpg clgjfo{ x'g] 5}g .
*= lSnol/Ë dfkm{t k|fKt g]kfn /fi6« a}+ssf r]ssf] /sd h;sf] gfddf r]s lvlrPsf] xf]Ù p;}sf]
gfdsf] vftfdf hDdf ug'{kg]{5 .
(= o; a}+saf6 hf/L On]S6«f]lgs lSnol/Ë ;DaGwdf hf/L lgb]{zg tyf dfu{bz{gx?sf] kfngf gePsf
r]sx?sf] lSnol/Ë tyf e'QmfgL ug{ ;DalGwt ;+:yf afWo x'g] 5}g .
@#= Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] b]xfo adf]lhdsf Joj:yfsf] cwLgdf /xL u}/ g]kfnL
gful/snfO{ lgo'Qm u/L sfd u/fpg ;Sg]5g\ M
-s_ u}/ g]kfnL gful/saf6 Joj:yfkg ;]jf lng] ;DaGwdf M Ohfhtkqk|fKt a}+s tyf ljQLo
;+:yfx?n] lgDg adf]lhd k|fljlws ;]jf ;Demf}Tff -Technical Service Agreement, TSA_ u/L u}/
g]kfnL gful/saf6 Joj:yfkg ;]jf lng ;Sg]5g\ .
-!_ ljb]zL ;+o'Qm nufgLdf ;~rflnt a}+s tyf ljQLo ;+:yfx?n] ljb]zL nufgLstf{ -Joint
Venture Partner_ ;Fu k|fljlws ;]jf ;Demf}tf -Technical Service Agreement, TSA) u/L
k|ljlw x:tfGt/0f ubf{ …ljb]zL nufgL tyf k|ljlw x:tfGt/0f P]g, @)$(Ú adf]lhd :jLs[lt
lng'kg]{ sfg'gL Joj:yf /x]sf]n] ;f] Joj:yfsf] kl/kfngf ug{' kg]{5 .
-@_ k|fljlws ;]jf ;Demf}tf -TSA_ df lgDg laifox? v'nfpg' kg]{5 .
-s_ k|fljlws ;]jf ;Demf}tf cGtu{t Joj:yfkg ;]jf lng] kb / ;+Vof .
-v_ k|fljlws ;]jf k|bfg ug]{ laifo tyf of]hgfx? .
-u_ k|fljlws ;]jf ;Demf}tfsf] cjlw tyf z'Ns .
-3_ Joj:yfkg ;]jfdf vl6O{ cfpg] u}/ g]kfnL gful/ssf] kfl/>lds tyf ;'ljwf .
-ª_ Joj:yfkg ;]jfdf vl6O{ cfpg] u}/ g]kfnL gful/ssf] kfl/>lds tyf ;'ljwf Joxf]g]{
;|f]t -k|fljlws ;]jf z'Nsaf6 Joxf]g]{ jf Ohfhtkqk|fKt ;+:yfn] Joxf]g]{ eGg] laifo_ .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 177
-r_ k|fljlws ;]jfdf vl6O{ cfpg] u}/ g]kfnL gful/ssf] ;]jf cjlw .
-5_ k|fljlws ;]jf ;Demf}tf adf]lhd sfo{ gePdf ;f]sf] Ifltk"lt{sf] Joj:yf .
-h_ cGo cfjZos laifo .
-#_ k|fljlws ;]jf ;Demf}tf -TSA_ cGtu{t vl6O{ cfpg] u}/ g]kfnL gful/sx?sf] xsdf
ljBdfg >d P]g tyf lgodfjnL cg';f/ >d :jLs[lt lng'kg]{ Joj:yf /x]sf]n] ;f]xL
adf]lhd :jLs[lt lnP/ dfq sfd ug'{÷u/fpg' kg]{5 .
-$_ k|fljlws ;]jf ;Demf}tf adf]lhd ;DalGwt Ohfhtkqk|fKt a}+s jf ljQLo ;+:yfdf
Joj:yfkg ;]jfsf nflu vl6O{ cfpg] u}/ g]kfnL gful/ssf] ;+Vof b]xfoadf]lhd x'g]5 M
-s_ @) b]lv %) k|ltzt;Dd ljb]zL nufgL /x]sf] cj:yfdf a9Ldf % hgf;Dd .
-v_ %) k|ltzt eGbf a9L ljb]zL nufgL /x]sf] cj:yfdf a9Ldf & hgf;Dd .
-%_ k|fljlws ;]jf ;Demf}Tffsf] cjlw % jif{sf] x'g]5 / ;f]nfO{ gjLs/0f ug{ ;lsg]5 . ;f]
;Demf}tf cGtu{t Joj:yfkg ;]jfdf lgo'Qm eO{ cfpg] u}/ g]kfnL gful/ssf] ;]jf cjlw @
jif{ eGbf a9L x'g] 5}g . lghsf] kfl/>lds k|fljlws ;]jf z'Nsaf6 Joxf]g{ ;lsg]5 .
;DalGwt Ohfhtkqk|fKt a}+s jf ljQLo ;+:yfn] g} lghsf] kfl/>lds Joxf]g]{ ;Demf}tf
ePdf ljBdfg Joj:yf cg'?k x'g] u/L to ug'{ kg]{5 .
k|i6Ls/0fM ljBdfg Joj:yf eGgfn] k|fljlws ;]jf ;Demf}tf adf]lhd k|d'v sfo{sf/Lsf] sfo{
ug]{ u/L lgo'Qm u}/ g]kfnL gful/ssf] xsdf ;a} Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{
;dfg ?kdf nfu" x'g] u/L o; a}+saf6 hf/L ul/Psf k|d'v sfo{sf/Lsf] tna, eQf tyf
;'ljwf ;DaGwL dfu{bz{g tyf lgb]{zgx? / k|d'v sfo{sf/L clws[t afx]s Joj:yfkg ;]jfdf
vl6Psf cGo sd{rf/Lx?sf] xsdf ;+:yfsf] ;~rfns ;ldltn] ;+:yfsf ;a} sd{Rff/Lx?sf]
nflu to u/]sf] kb cg';f/sf] tna eQf tyf ;'ljwf ;DaGwL Joj:yfnfO{ hgfpFg]5 .
-^_
ljb]zL ;+o'Qm nufgL g/x]sf a}+s tyf ljQLo ;+:yfx?n] u}/ g]kfnL gful/saf6 Joj:yfkg
;]jf lng kfpg] 5}gg\ . t/, g]kfn ;/sf/sf] nufgL /x]sf a}+s tyf ljQLo ;+:yfx?df pRr
k|fljlws ;'wf/ cfjZos ePdf ljb]zL a}+s jf ljQLo ;+:yf;Fu k|fljlws ;]jf ;Demf}tf u/L
Joj:yfkg ;]jfdf u}/ g]kfnL gful/snfO{ lgo'Qm ug{ :jLs[lt lbg ;Sg]5 . o:tf] k|fljlws
;]jf ;Demf}tfsf] cjlw, u}/ g]kfnL gful/ssf] ;]jf cjlw tyf kfl/>lds ;DaGwdf o;
a}+sn] :jLs[lt lbP adf]lhd x'g]5 .
-&_ xfn nfu" /x]sf] k|fljlws ;]jf ;Demf}tf -TSA_ sf] cjlw ;dfKt ePkZrft\ Ohfhtkqk|fKt
;+:yfx?n] o;} Joj:yfsf] cwLgdf /xL gofF ;Demf}tf ug'{ kg]{5 .
-v_ u}/ g]kfnL gful/snfO{ sd{rf/Lsf] ?kdf lgo'Qm u/L sfd u/fpg] ;DaGwdf M Ohfhtkqk|fKt
a}+s tyf ljQLo ;+:yfn] s'g} ljz]if k|fljlws kbdf :jb]z d} bIf sd{rf/L pknAw gePdf b]xfo
adf]lhdsf] k|lqmof÷Joj:yfx?sf] kfngf u/L u}/ g]kfnL gful/snfO{ lgo'Qm u/L sfd u/fpg
;Sg]5g\ M
-!_ u}/ g]kfnL gful/snfO{ v'Nnf ul/g] k|fljlws kb tyf 5gf}6 k|lqmofsf ;DaGwdf ;+:yfsf]
sd{rf/L ;]jf ljlgodfjnLdf :ki6 Joj:yf u/]sf] x'g' kg]{5 .
-@_ tf]lsPsf] k|fljlws kbdf ;j{k|yd g]kfnL gful/snfO{ k|fyldstf lbO{ /fli6«o:t/sf]
kqklqsfdf lj1fkg k|sfzg ug'{ kg]{5 .
-#_ /fli6«o:t/sf] kqklqsfdf lj1fkg k|sfzg ubf{ ;d]t s'g} klg g]kfnL gful/s pknAw
gePdf dfq u}/ g]kfnL gful/snfO{ lgo'Qm ug]{ k|lqmof cjnDag ug{ ;lsg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 178
-$_ u}/ g]kfnL gful/ssf] kfl/>lds, kfl/>lds lgwf{/0fsf] cfwf/, ;]jfsf zt{x? tyf ;]jf
cjlwsf ;DaGwdf ;~rfns ;ldltn] lg0f{o u/L o; a}+ssf] :jLs[ltsf nflu k]z ug'{ kg]{5
. u}/ g]kfnL gful/ssf] ;]jf cjlw Psk6sdf b'O{ jif{df ga9fO{ a9Ldf kfFr jif{;Dd /
ljlzi6 k|sf/sf] bIf k|fljlws kbsf nflu a9Ldf ;ft jif{ dfq /xg ;Sg]5 .
-$_ u}/ g]kfnL gful/snfO{ sfddf nufpg' k"j{ ljBdfg >d P]g adf]lhd :jLs[lt lng' kg]{5 .
-%_ Psk6s u}/ g]kfnL gful/snfO{ sfddf nufpg] a}+s tyf ljQLo ;+:yfn] g]kfnL
gful/snfO{ g} bIf agfO{ qmdzM k|lt:yfkg ug]{ Joj:yf ug'{ kg]{5 .
-^_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] tf]lsPsf] k|fljlws kb afx]s cGo kbdf u}/
g]kfnL gful/snfO{ lgo'Qm u/L sfd u/fpg kfpg] 5}gg\ .
@$= ?U0f pBf]u x]g]{ 8]:s ;DaGwdf
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] ?U0f pBf]ux?sf] clen]v Joj:yfkg, cg'udg / ;d:of
;dfwfgdf ;3fp k'¥ofpg] k|of]hgsf nflu shf{ ljefu cGtu{t Pp6f 5'§} ?U0f pBf]u x]g]{ 8]:s tf]Sg'
kg]{5 .
@%= s[lif, n3' tyf 3/]n' If]qdf k|jfx x'g] shf{sf nflu 8]:s :yfkgf ug{] ;DaGwdf M
-s_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] n3', ;fgf / demf}nf pBf]udf shf{ k|jfx tyf kx'Fr
j[l4sf nflu shf{ ljefucGtu{t Pp6f 5'§} 8]:s :yfkgf ug{' kg]{5 .
-v_ s[lif, n3' tyf 3/]n' If]qdf shf{ k|jfxnfO{ yk k|f]T;flxt ug{ ufFpkflnsf tyf gu/kflnsfsf]
;/sf/L sf/f]af/ ;~rfng ug]{ jfl0fHo a}+ssf zfvfx?df s[lif, n3' tyf 3/]n' shf{;DaGwL kmf]sn
8]:ssf] :yfkgf ug{' kg]{5 .
@^= k'g/shf{ pknAw u/fpg] ;DaGwdf
-s_ g]kfn /fi6« a}+s P]g, @)%* sf] bkmf $( / %) df ePsf] Joj:yf cg';f/ Ohfhtkqk|fKt æsÆ, ævÆ,
æuÆ ju{sf a}+s tyf ljQLo ;+:yfnfO{ g]kfn /fi6« a}+s, k'g/shf{ sfo{ljlw, @)&& df pNn]lvt
Joj:yfsf] clwgdf /xL n3', 3/]n' tyf ;fgf pBd k'g/shf{, ljz]if k'g/shf{ / ;fwf/0f k'g/shf{
;'ljwf pknAw u/fOg]5 .
-v_ a}+s tyf ljQLo ;+:yfn] k'g/shf{ k|fKt u/]sf C0fLsf] ljj/0f cfkm\gf] j]a;fO6dfkm{t q}dfl;s
?kdf ;fj{hlgs ug'{ kg]{5 .
@&= æJoj;flos lg/Gt/tf shf{ k|jfx sfo{ljlw, @)&&Æ ;DaGwdf .
-s_ g]kfn ;/sf/, dlGqkl/ifb\sf] ldlt @)&&÷)&÷@& sf] lg0f{oaf6 :jLs[t æJoj;flos lg/Gt/tf
shf{ k|jfx sfo{ljlw, @)&&Æ df pNn]lvt Joj:yfx? tyf b]xfoadf]lhd k|lqmof k'/f u/L a}+s tyf
ljQLo ;+:yfn] Joj;flos lg/Gt/tf shf{ k|jfx ug{' kg]{5 M–
!_ sfo{ljlwsf] bkmf ^ sf] pkbkmf ! sf] Joj:yf cg';f/ b]xfoadf]lhdsf] Joj;flos lg/Gt/tf shf{
;Ldf :jLs[t ug']{ kg]{5 M–
-s_ clt k|efljt If]qM >lds jf sd{rf/Lsf] jflif{s kfl/>lds tyf ;f]sf] %) k|ltzt yk Joj;fo lg/Gt/tfsf] nflu_ u/L s'n /sd jf clwstd bz s/f]8 ?k}+of;Dd .
-v_ dWod k|efljt If]qM >lds jf sd{rf/Lsf] jflif{s kfl/>lds tyf ;f]sf] %) k|ltzt yk Joj;fo lg/Gt/tfsf] nflu_ u/L s'n /sd jf clwstd ;ft s/f]8 ?k}+of;Dd .
-u_ Go"g k|efljt If]qM >lds jf sd{rf/Lsf] jflif{s kfl/>lds tyf ;f]sf] %) k|ltzt yk Joj;fo lg/Gt/tfsf] nflu_ u/L s'n /sd jf clwstd kfFr s/f]8 ?k}+of;Dd .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 179
@*=
@(=
#)=
#!=
@_ o:tf] shf{ cfkm\gf] k|fylds k"FhLsf] !) k|ltzt ;Dd dfq k|jfx ug{ ;lsg]5 .
#_ ;Ldf :jLs[t ubf{ sfo{ljlwsf] bkmf ^ sf] pkbkmf @ sf] Joj:yfsf ;fy} sfo{ljlw adf]lhd
k|jflxt s'n shf{sf] #) k|ltzt /sd 3/]n', ;fgf tyf demf}nf pBdsf] nflu k|jfx ug'{kg]{5 .
$_ o:tf] shf{ k|jfx ubf{ shf{ ;"rgf z'Ns nufot t]>f] kIfnfO{ e'QmfgL ug'{kg]{ z'Ns afx]s cGo
s'g}klg lsl;dsf] ;]jf z'Ns lng kfOg] 5}g .
%_ a}+s tyf ljQLo ;+:yfn] cgnfOg k|0ffnLaf6 ;d]t shf{sf] nflu cfj]bg k|fKt ug]{ Joj:yf
ldnfpg' kg]{5 .
-v_ a}+s tyf ljQLo ;+:yfn] Joj;flos lg/Gt/tf shf{ k|fKt u/]sf C0fLsf] ljj/0f cfkm\gf]
j]a;fO6dfkm{t q}dfl;s ?kdf ;fj{hlgs ug'{ kg]{5 .
ljleGg kqklqsfx?df sd z'Nsdf a}+s Jofn]G; ;l6{lkms]6 pknAw u/fOg] 5 egL lj1fkg k|sflzt x'g]
u/]sf] / o:tf] sfo{ k|rlnt sfg'g adf]lhd o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx? afx]s
cGo JolQm jf ;+:yfn] ug{ gkfpg] Joj:yf /x]sf] x'Fbf a}+s tyf ljQLo ;+:yfx?n] cfˆgf u|fxsx?nfO{
o; lsl;dsf] lj1fkg k|sflzt u/L a}+s Aofn]G; ;l6{lkms]6 pknAw u/fpg] sfo{ gug]{÷gu/fpg]
Joj:yf ug{ of] lgb]{zg hf/L ul/Psf] 5 . olb o;/L lj1fkg k|sfzg u/fO{ Aofn]G; ;l6{lkms]6 hf/L ug]{
u/fpg] sfo{df a}+s tyf ljQLo ;+:yfx? k|ToIf jf ck|ToIf ?kdf ;+nUg /x]sf] kfOPdf g]kfn /fi6« a}+s
P]g, @)%* adf]lhd sf/jfxL x'g]5 .
vftf /f]Ssf÷km's'jf ;DaGwL ;"rgf÷lgb]{zg j]a;fO6af6 x]/L ug]{÷u/fpg] ;DaGwdf
Ohfhtkqk|fKt a}+s÷ljQLo ;+:yfdf /x]sf JolQm÷kmd{÷sDkgL÷;+3 ;+:yfsf] vftf /f]Ssf÷km's'jf
;DaGwL ;"rgf÷lgb]{zgnfO{ o; a}+ssf] j]a;fO6 http://bfr.nrb.org.np/acstatus df /flvg] Joj:yf
/x]sf] 5 . pQm j]a;fO6df /flvg] ;"rgf÷lgb]{zgdf a}+s÷ljQLo ;+:yfx?sf] kx'Frsf nflu User ID /
Password a}+s tyf ljQLo ;+:yf lgodg ljefuaf6 k|bfg ug]{ Joj:yf ePsf]n] ;DalGwt ;+:yfn]
To:tf] User ID / Password lnO{ o; a}+ssf] j]a;fO6sf] pQm 7]ufgfdf /flvg] ;"rgf÷lgb]{zgnfO{
cflwsfl/s dfgL j]a;fO6df /flvPs} lbg sfof{Gjog ug'{kg]{5 . ;f] ;DaGwdf ˆofS; tyf kqfrf/
gul/g] / j]a;fO6df ePsf] ;"rgf cg';f/sf] sfdsf/jfxL ;f]xL lbg ;Dkfbg gePdf ;DalGwt
a}+s÷ljQLo ;+:yf tyf lhDd]jf/ clwsf/L hjfkmb]xL x'g] 5g\ .
;fy}, vftf /f]Ssf÷km's'jf ;DaGwL sfo{ ;DkGg ePkl5;f]sf] tYofÍ÷hfgsf/L SIS sf] NRB31Account Blocked and Released Details adf]lhdsf] 9fFrfdf ;f]sf] tYofÍ÷hfgsf/L SIS
dfkm{t k7fpg' kg]{ 5 .
O{hfhtkqk|fKt ævÆ / æuÆ ju{sf ljQLo ;+:yf Ps cfk;df ufEg]÷ufleg] tyf k|flKt k|of]hgsf nflu
;DklQ Pjd\ bfloTjsf] d"NofÍg ;d]tsf] cfwf/df to ePsf] ;]o/ d"No cg'kft (Swap Ratio) sf sf/0f
km/s x'g cfPsf] art (Surplus) /sdnfO{ afF8kmfF8 gu/L ;f]em} k'FhLut hu]8fsf]ifdf /fVg' kg]{5 /
To:tf] k'FhLut hu]8fsf]ifdf /x]sf] /sdaf6 Ohfhtkqk|fKt ;+:yfn] gub nfef+z afF8\g kfpg] 5}gg\ .
g]kfn leqsf a}+s tyf ljQLo ;+:yfsf zfvf÷sfof{non] cfkm";Fu a9L ePsf] /sd l8kf]lh6 ug{ km08
6«fG;km/ ubf{ tyf cfkm"nfO{ /sdsf] cfjZos k/L e'QmfgL lng' kbf{ o; a}+ssf kfos kg]{ jf glhssf
sfof{no jf o; a}+sn] gf]6sf]if /fv]sf cGo a}+ssf kfos kg]{ jf glhssf sfof{nodf dfq To:tf]
l8kf]lh6 ug]{ / ;f]xL sfof{noaf6 dfq e'QmfgL lng] sfo{ ug{' kg]{5 . o;} u/L gf]6sf]if /x]sf a}+s
zfvfn] ;d]t cGo a}+s tyf ljQLo ;+:yfsf zfvf÷sfof{nonfO{ ;/n, ;xh / ;'ne tl/sfaf6 l8kf]lh6
ul/lbg] / e'QmfgL lbg] ;'ljwf pknAw u/fpg' kg]{5 .
t/ oyf]lrt ;'/Iff Joj:yf u/L s]Gb|Lo sfof{nosf] k"j{ :jLs[lt lnO{ a}+s tyf ljQLo ;+:yfsf
zfvf÷sfof{non] glhsdf /x]sf cfˆg} jf cGo a}+s tyf ljQLo ;+:yfsf zfvf÷sfof{no aLr cGt/
zfvf÷a}+s sf/f]af/ ug{ pko'{Qm Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 180
#@= cd]l/sL sfg'g Foreign Account Tax Compliance Act (FATCA), 2010 cg';f/ u}/ cd]l/sL ljQLo
;+:yfx?n] cd]l/sL s/bftf / pgLx?sf] :jfldTj ePsf lgsfox?sf] sf/f]af/sf] ljj/0f cd]l/sL
cfGtl/s /fhZj ;]jfnfO{ hfgsf/L u/fpg' kg]{ Joj:Yff /x]sf] 5 . pQm sfg'g cg';f/ sf/f]af/sf]
hfgsf/L u/fpg] lgsfox?df o; a}+saf6 Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx? ;d]t kg]{ x'Fbf lt
;+:yfx?n] sf/f]af/sf] ljj/0f cfbfg k|bfg ug{ g]kfn ;/sf/n] cd]l/sL ;/sf/;Fu cGt/;/sf/L
;Demf}tf -Inter-Governmental Agreement) ug'{kg]{ Joj:yf /x]sf] 5 . t/, g]kfn ;/sf/n] o; ;DaGwdf
cGt/;/sf/L ;Demf}tf ul/g;s]sf] cj:yfdf j}slNks Joj:yf ;/x a}+s tyf ljQLo ;+:yfx?n] cd]l/sL
cfGtl/s /fhZj ;]jfsf] j]e;fO{6 www.irs.gov/fatca-registration df btf{ eO{ cd]l/sL s/bftfx?sf]
vftf ;DaGwL ljj/0f pknAw u/fpg' kg]{ x'Fbf ;f]xL adf]lhd ug{'÷u/fpg' kg]{5 . o; lgb]{zg adf]lhd
cd]l/sL cfGtl/s /fhZj ;]jfnfO{ vftf ;DaGwL ljj/0f pknAw u/fpFbf ;DalGwt ;+:yfn] cfˆgf
;DalGwt u|fxssf] lnlvt ;xdlt lnO{ ;"rgf k|bfg ug]{ Joj:yf ldnfpg' kg]{5 .
##= a}+s tyf ljQLo ;+:yfx?df u|fxsx?n] gub jf r]saf6 vftfdf /sd hDdf ubf{ ;f]sf] System Printed
k|df0f ef}r/df clgjfo{ ?kdf pNn]v ug]{ Joj:yf ldnfpg' kg]{ 5 .
#$= ;kmf gf]6 gLlt sfof{Gjog ;DaGwdfM
1. a+}s tyf ljQLo ;+:yfn] cfkm\gf] ;+:yfdf k|fKt x'g cfPsf gf]6nfO{ P=l6=Pd= nufotsf
d]zLgx?sf] dfWodaf6 rngrNtLdf k7fpg of]Uo, sfp06/af6 e'QmfgL u/L rngrNtLdf
k7fpg of]Uo / rngrNtLdf k7fpg cof]Uo u/L tLg ju{df 5'6\ofpg' kg]{5 .
2. P=l6=Pd= nufotsf d]zLgx?sf] dfWodaf6 rngrNtLdf k7fpg of]Uo gf]6sf] Kofs]6df xl/of]
/Ësf] l:nk k|of]u ug'{kg]{5 .
3. sfp06/af6 e'QmfgL u/L rngrNtLdf k7fpg of]Uo gf]6sf] Kofs]6df ;]tf] /Ësf] l:nk k|of]u
ug'{kg]{5 .
4. rngrNtLdf k7fpg cof]Uo gf]6sf] Kofs]6df /ftf] /Ësf] l:nk k|of]u ug'{kg]{5 .
5. a'Fbf g+= @, #, / $ df plNnlvt l:nkx?df a+}s tyf ljQLo ;+:yfsf] gfd, sfof{no÷zfvfsf]
gfd / 5fk, gf]6 uGtL ug]{ sd{rf/Lsf] gfd, sd{rf/L kl/ro gDa/, ;xL / ldlt ;DaGwL
ljj/0f clgjfo{ ?kdf x'g' kb{5 .
6. gf]6df l:6rsf] k|of]u ug'{x'Fb}g . o;df cfjZostfg';f/ /a//Knfli6s/k]k/ a}08 k|of]u ug{
;lsg]5 . ;fy}, gf]6df gn]Vg], s]/d]6 gug]{ / lxkmfht ug]{÷u/fpg] Joj:yf ldnfpg' kg]{5 .
7. em'lqPsf], dlSsPsf], hn]sf], un]sf], n'nf] ePsf], ls/fn] vfPsf], kfgLn] leh]sf], 5kfO{ lau|]sf],
gf]6df /x]sf cIf/, c+s, lrq tyf ;'/If0f ljz]iftfx? ga'lemg] jf lalu|g] u/L /Ë
nfu]sf]÷n]lvPsf]÷sf]l/Psf]÷d]l6Psf]÷RofltPsf] jf k"j{/fhfsf] t:jL/ clÍt ePsf] gf]6nfO{ k'gM
lgisfzg cof]Uo gf]6sf] ?kdf juL{s/0f ug'{kg]{5 / To:tf gf]6nfO{ rngrNtLsf] nflu k7fpg'
x'Fb}g .
rngrNtLdf k7fpg cof]Uo gf]6 cfkm\gf] vftf /x]sf] a}+s tyf ljQLo ;+:yfdf -gf]6sf]if jf
g]kfn /fi6« a+}sdf kx'Fr gx'g] ljQLo ;+:yfx?n]_ / cGo a}+s tyf ljQLo ;+:yfn]] gf]6sf]if jf
g]kfn /fi6« a+}sdf g} hDdf ug'{kg]{5 .
8. e'QmfgL ubf{ jf ;6xL ;'ljwf pknAw u/fpFbf dfly plNnlvt a'Fbf g+= @ / # adf]lhdsf
rngrNtLdf k7fpg of]Uo gf]6 dfq k|of]u u'g{kg]{5 . o;/L e'QmfgL jf ;6xL ug'{k"j{ gf]6nfO{
lglZrt k|lqmof ckgfO{ hLjf0f' tyf efO/; /lxt (Disinfect) ug'{kg]{5 .
9. gf]6 /fVg] b/fh, kmlg{r/, eN6, gf]6 cf];f/k;f/ ug]{ ;fdu|L ;kmf x'g'kg]{5 . ;fy}, gf]6 e08f/0f
ug]{ 9's'6L / sf/f]af/ ug]{ sIfx?df oyf]lrt k|sfz Pjd\ Exhaust Fan cflbsf] k|of]u u/L kof{Kt
xfjfsf] Joj:yf ePsf] x'g'kg]{5 .
#%= Ohfhtkqk|fKt ;+:yfn] ljB'tLo sf/f]af/ P]g, @)^# adf]lhd a}+lsË sf/f]af/df Digital Signature sf]
k|of]u ug{ ;Sg]5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 181
#^= Ohfhtkqk|fKt ;+:yfn] g]kfn /fi6« a}+s hfnL gf]6 tyf vf]6f] l;Ssf ;DaGwL ljlgodfjnL, @)&& sf]
kfngf u/L ;f]lxadf]lhd ug'{÷u/fpg'kg]{5 .
#&= NCHL-IPS k|0ffnL dfkm{t gub hDdf ug]{ ;DaGwdfM
a}+lsª ;]jf tyf sf/f]jf/nfO{ yk ;/n tyf ;xh agfpg u|fxsnfO{ kfos kg]{ cGo a}+s tyf ljQLo
;+:yfsf h'g;'s} zfvfdf gub hDdf u/L cfˆgf] a}+s tyf ljQLo ;+:yfsf] vftfdf / ;]jf k|bfos
;+:yfsf] vftfdf e'QmfgL -Utility Payment_ ubf{ NCHL-IPS k|0ffnL dfkm{t /sd hDdf ug{
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] slDtdf b]xfosf ljifox? ;dfj]z u/L cfGtl/s k|lqmofut
Joj:yf nfu" u/L sfof{Gjog ug'{ kg]{5 .
s_ gub sf/f]jf/sf] ;Ldf ;DaGwdf ljBdfg lgb]{zg÷Joj:yf adf]lhd x'g'kg]{5 .
v_ u|fxs klxrfg tyf ;Dk'li6 ;DaGwdf xfn ljBdfg lgb]{zg÷Joj:yfsf] kfngf ug]{ u/L gub hDdf
ug]{ JolQmsf] klxrfg x'g ;Sg] ljj/0f lng' kg]{5 . ? != nfv eGbf a9Lsf] sf/f]jf/sf] ;Ldfsf]
xsdf hDdf ug]{ JolQmsf] klxrfg x'g ;Sg] kl/rokq lng'kg]{5 / gub hDdf ug'{sf] k|of]hg ;d]t
v'nfpg' kg]{5 .
u_ a}+sn] x/]s zfvfdf /sd hDdf ug{{ pknAw u/fpg] ef}r/df slDtdf vftf /x]sf] a}+ssf] gfd, vftf
g+=, vftfjfnfsf] gfd / /sd hDdf ug]{ JolQmsf] gfd pNn]v x'g' kg]{5 . ;fy}, u|fxsnfO{ /sd
hDdf u/]sf] lg:;f k|bfg ug]{ Joj:yf ldnfpg' kg]{5 .
3_ tf]lsPsf] a}+s tyf ljQLo ;+:yfsf] vftfdf s'g} sf/0fjz /sd hDdf x'g g;s]df /sd a'lemlng]
;+:yfn] ;f]sf] hfgsf/L hDdf ug{] JolQmnfO{ ;f]xLlbg u/fpg'kg]{5 .
ª_ o; k|0ffnLdf /sd hDdf ubf{ u|fxs;Fu lng] z'Ns jf/] u|fxsnfO{ ;';'lrt u/fpg' kg]{5 .
#*= jflif{s sfo{of]hgf k]z ug]{ ;DaGwdf
Ohfhtkqk|fKt æsÆ,ævÆ / æuÆ ju{sf ;+:yfn] k|To]s cfly{s jif{sf nflu lgIf]k bfloTj tyf shf{
;fk6 ;lxtsf] jflif{s sfo{of]hgf ;+rfns ;ldltaf6 :jLs[t u/fO{ x/]s cfly{s jif{sf] ;fpg
d;fGtleq o; a}+ssf] ;DalGwt ;''kl/j]If0f ljefu ;dIf clgjfo{ ?kdf k]z ug''{kg]{ 5 . ;fy}, pQm
sfo{of]hgf sfof{Gjogsf] cg'udgsf ;DaGwdf ;DalGwt a}+ssf] ;+rfns ;ldltn] q}dfl;s ;dLIff u/L
qodf; ;dfKt ePsf] $% lbg leq o; a}+ssf] ;DalGwt ;''kl/j]If0f ljefudf k]z ug{ kg]{ 5 . o;
a}+saf6 Ohfhtkqk|fKt ;+:yfsf] ;''kl/j]If0fsf qmddf ;f] sfo{of]hgfnfO{ ;DalGwt a}+ssf] cg''udgsf]
cfwf/sf] ?kdf lnOg]5 .
#(= jfl0fHo a}+sn] qm]l86 /]l6Ë ug]{ ;DaGwdf
o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sn] cfly{s jif{ @)&%÷&^ b]lv jflif{s ?kdf /fli6«o
jf cGt/f{li6«o qm]l86 /]l6Ë Ph]G;Laf6 cfˆgf] qm]l86 /]l6Ë ug'{kg]{ 5 .
$)= ;""rgf k|ljlw k|0ffnLsf] n]vfk/LIf0f
ljB''tLo dfWodaf6 a}+lsª If]qdf x'g;Sg] ;fOa/ ck/fw Go""gLs/0f ub}{ ;fOa/ ;''/IffnfO{ k|j4{g ug{
Ohfhtkq k|fKt ;+:yfdf gofF k|0ffnLsf] k|of]u ul/Psf] cj:yfdf k|0ffnL k|of]udf cfPsf] Ps jif{ leq /
tTkZrft k|To]s b'O{ jif{df clgjfo{ ?kdf ;""rgf k|ljlw k|0ffnLsf] n]vfk/LIf0f -System Audit_ug'{ kg]{5 .
$!= Uniform Chart of Accounts ;DaGwdf
Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a+}s tyf ljQLo ;+:yfx?n] o; a}+saf6 hf/L ul/Psf]] Uniform
Chart of Accounts cfly{s jif{ @)&^÷&& sf] z'?b]lv nfu" ug'{kg]{ 5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 182
$@= g]kfnL gful/s;Fu ePsf] ;'g lgIf]k lng] ;DaGwdf M
!= o; a}+saf6 Ohfhtkqk|fKt æsÆ ju{sf jfl0fHo a}+sx?n] g]kfnL gful/sx?;+u /x]sf] ;'gnfO{ b]xfo
adf]lhdsf] Joj:yf u/L lgIf]ksf] ?kdf :jLsf/ ug{ ;Sg]5g\ M–
s= jfl0fHo a}+sx?n] ;'g lgIf]k lng] ;DaGwdf gLlt tyf lj:t[t sfo{ljlw agfO{ ;+rfns
;ldltaf6 kfl/t u/fO{ nfu" ug'{kg]{5 . o;/L ;'g lgIf]k :jLsfg]{ ePdf o; a}+sdf ;f] lg0f{o
ePsf] ;ft sfo{lbgleq hfgsf/L u/fpg' kg]{5 .
v= ;'g lgIf]k lnFbf lgIf]kstf{af6 pknAw x'g] ;'gsf] z'4tf tyf tf}nsf] hfFr ug{] ;+oGqsf] :yfkgf
u/L sDtLdf ((% Fitness sf] ;'gdfq :jLsf/ ug'{kg]{5 .
u= jfl0fHo a}+sx?n] lgIf]ksf] ?kdf k|fKt ;'gnfO{ 9's'6L bflvnf u/L z'4tf tyf tf}nsf] cfwf/df
cnu u/L ;'/lIft tj/n] 9's'6L leq /fVg] Joj:yf ug'{kg]{5 . 9's'6L ;'/Iffsfnflu l;l;l6le Sofd/f,
:6«+u ?d, bf]xf]/f] rfaL nufot cfjZos k|aGw ldnfpg' kg]{5 .
3= s'g zfvfaf6 ;'g lgIf]k :jLsf/ ug]{ xf] ;f] tf]s]/ ;"rgf k|sfzg ug'{kg]{5 .
@= ;'g lgIf]ksf] ?kdf :jLsf/ ubf{ jfl0fHo a}+sx?n] b]xfosf] k|s[of cjnDag ug{'kg]{5 M–
s= Go"gtd @% u|fd kl/df0fsf] ;'gnfO{ lgIf]ksf] ?kdf :jLsf/ ug'{kg]{5 .
v= lgIf]kstf{n] ;'g lgIf]k /fVg cfPdf k|fKt ;'gnfO{ tf]lsPsf] zfvfdf hfFr u/fO{ z'¢tf tyf tf}n
olsg u/L k|df0f kq lbg'kg]{5 .
u= a}+sx?n] ;'g lgIf]k /fVg cfPsf u|fxsnfO{ ;'g lgIf]k lnbfFsf avt g} cfkm"n] hDdf u/]sf] ;fFjf
;'g tyf Aofh ;'gd} lkmtf{ lng] jf gubdf lng] ;f] sf] olsg u/fpg'kg]{5 .
3= ;'g hDdf ubf{ lgIf]ksf] cjlw (Maturity) to ug'{kg]{5 . ;f] lgIf]ksf] cjlw slDtdf # jif{
tyf clwstd % jif{sf] x'g'kg]{5 . o:tf] ;'g lgIf]knfO{ gjLs/0f ug{ ;lsg]5 .
ª= pka'Fbf g++ -v_ sf] k|df0fkqsf] cfwf/df ;'g :jLsf/ u/L cGo cfjZos ljj/0fsf] cnfjf lgDg
ljj/0f v'nfO{ lgIf]ksf] k|df0fkq lbg'kg]{5 M
!= ;'gsf] ;fFjf kl/df0f
@= ;'gsf] z'4tf
#= lgIf]ksf] Aofhb/
$= lgIf]ksf] cjlw
%= lgIf]k cjlw kZrft ;fFjf tyf Aofh ;'gdf lng rfx]sf] jf gubdf lng rfx]sf] ljifo .
r= lgIf]ksf] ?kdf :jLsf/ ul/g] ;'gnfO{ a}+sn] cfkm\gf] gLlt cg';f/ cfjZos hf]lvd Joj:yfkg u/L
Joj;foLnfO{ a]Rg] jf 9's'6Ldf /fvL /fVg] ljifodf lg0f{o ug{;Sg]5 .
#= ;'g lgIf]ksf]] Aofhb/ a}+sn] lgwf{/0f ug{ ;Sg]5g\ . gubdf Jofh lng] u|fxsnfO{ Aofh /sd q}dfl;s
?kdf e'QmfgL ug'{kg]{5 eg] ;'gdf Jofh lng rfxg] u|fxsnfO{ q}dfl;s ?kdf Compounding Interest
u0fgf u/L lgIf]k cjlw kZrft ;'gdf e'QmfgL ug'{kg]{5 .
$= jfl0fHo a}+sx?n] k|fKt u/]sf] tyf e'QmfgL ug]{ ;'gnfO{ cfkm\gf] ;'g lgIf]k vftfdf h'g ldltdf ;'g
k|fKt ePsf] xf] ;f]xL ldltdf / h'g ldltdf e'QmfgL x'g] xf] ;f]xL ldltsf] ;'g rfFbL Joj;foL dxf;+3n]
tf]s]cg';f/sf] ahf/ d"No adf]lhd d"Nof+sg u/L n]v+fÍg ug'{kg]{5 .
%= lgIf]k :jLsf/ ug]{ a}+ssf] 9's'6Ldf /x]sf] ;'gnfO{ o; a}+ssf] lgb]{zg adf]lhd sfod ug'{ kg]{ CRR
tyf SLR df u0fgf ug{ ;lsg]5 . o; k|of]hgsf] nflu CRR sf] clwstd @% k|ltzt;Dd dfq ;'g
lgIf]ksf] ?kdf u0fgf ug{ ;lsg]5 .
^= ;'g lgIf]kstf{sf] ;d]t cGo lgIf]kstf{sf] h:t} vftf vf]Nbf u|fxs klxrfgkqsf] ;Dk"0f{ ljj/0f k|fKt
u/L cBfjlws ug'{kg]{5 .
&= ?=!) nfv jf ;f] eGbf a9L ;'g lgIf]ksf] clgjfo{ ?kdf >f]t v'nfpg' kg]{5 .
*= lgIf]k lnFbfsf ;dodf tf]lsPsf] cjlw eGbf cl3 Premature u/L e'QmfgL lbg kfOg]5}g .
(= ;'g lgIf]k k|df0fkqnfO{ ;f]xL a}+sdf lwtf] /fvL lgIf]kdf /x]sf] ;'gsf] &) k|ltzt;Dd shf{ k|bfg
ug{ ;lsg]5 .
!)= o:tf] shf{sf] Jofhb/ a}+sn] ;'g lgIf]kdf lbOPsf] Jofhb/df @ k|ltzt ;Dd yk u/L tf]Sg ;Sg] 5g .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 183
!!= ;'g lgIf]k tyf 9's'6L Joj:yfkg ;DaGwdf a}+ssf] cfGtl/s n]vfk/LIfsaf6 sDtLdf cw{jflif{s?kdf
n]vfk/LIf0f tyf ;'g df}Hbftsf] ef}lts k/LIf0f ePsf] x'g' kg]{5 .
!@= ;'g lgIf]ksf] sfd sf/jfxL ;DaGwdf o; a}+sn] ;do ;dodf k"j{ ;"rgf lbP/ jf glbO{ lg/LIf0f tyf
;'kl/j]If0f ug{ ;Sg]5 .
!#= cg";"rL @!=# tyf @!=$ adf]lhdsf] ljj/0f dlxgf ;dfKt ePsf] & lbg leq a}+s ;'kl/j]If0f
ljefudf k]z ug'{kg]{5 .
$#= sf]le8 !( sf] hf]lvd lgoGq0f Pj+ o; dxfdf/Laf6 cy{tGqdf k/]sf] k|efjaf6 ljQLo If]qdf k/]sf]÷kg{
;Sg] c;/ Go"gLs/0f ug{ o; a}+saf6 hf/L ul/Psf kl/kq tyf ;"rgfx? cg';"lr @!=@ df Pslqt
ul{/Psf] 5 .
$$= a}+s tyf ljQLo ;+:yfx?af6
Good for Payment gul/Psf
-Holder_ n] yk lglZrttf -Assurance_
r]sx? ;d]t e'QmfgL of]Uo Good Instrument
ug{ rfx]sf] v08df Good for Payment ug]{
x'Fbfx'Fb} klg wf/s
k|of]hgsf] nflu b]xfosf] Joj:yf sfod ul/Psf] 5M
!= r]s Good for Payment ug]{ a}+s tyf ljQLo ;+:yfn] ;f] r]s a/fa/sf] /sd 5'§} vftfdf hDdf u/L
;f]sf] System Printed k|df0f r]sdf pNn]v ug]{ jf r]s;Fu pknAw u/fpg] Joj:yf u/L ;f]sf]
clen]v /fVg' kg]{5 . o:tf] /sd cGo lgIf]k bfloTj cGtu{t ;dfj]z ug'{kg]{5 .
@= Good for Payment ul/g] r]ssf] ldlt Good for payment u/]sf] ldlt eGbf kl5sf] x'g gx'g] .
#= Good for Payment r]s hf/L ug]{ ;DaGwL cffGtl/s lgoGq0f tyf ;Gt'ngsf] Joj:yf u/L o:tf] r]s
hf/L ePsf] ljj/0f k|d'v ;~rfng clws[tnfO{ pknAw ug]{ u/fpg] Joj:yf ldnfpg' kg]{ .
$= Good for Payment r]s lwtf] /fvL shf{ lng÷lbg gkfOg] .
%= Good for Payment r]s hf/L ubf{ hf/L ug]{ sfof{nosf sDtLdf b'O{ hgf kbflwsf/Ln] cfˆgf] sf]8 g+=
;lxt gfd, kb / ldlt v'nfO{ b:tvt u/L ;+:yfsf] 5fk ;d]t nufpg' kg]{ .
t/ g]kfn ;/sf/n] e'QmfgL kfpg] u/L k|rlnt gLltut Joj:yfsf] cwLgdf /x]/ Good for Payment r]s
hf/L ug{ dfly plNnlvt Joj:yfn] afwf k'¥ofPsf] dflgg] 5}g .
$%= a}+s jf ljQLo ;+:yfn] k|fs[lts JolQmsf] gfddf :jb]zL d'b|fdf Pp6} k|s[ltsf] Ps eGbf a9L vftf vf]Ng
kfOg] 5}g . o;}u/L Pshgf JolQmnfO{ Pp6} k|sf/sf] Ps eGbf a9L sf8{ -8]lj6÷qm]l86_ hf/L ug{ kfO{g]
5}g . t/, d'2tL vftf tyf ;fdflhs ;'/Iff jfktsf] /sd ljt/0f, /fli6«o k'g/lgdf{0f k|flws/0faf6
cg'bfg ljt/0f, k]G;g ljt/0f k|of]hgsf nflu vf]lnPsf art vftf, ljk|]if0f jfktsf] /sddf yk Aofh
k|bfg ug]{ u/L vf]lnPsf] vftf Pjd\ gfafnssf] vftf tyf Ps sf8{ dfq hf/L x'g] u/L vf]lnPsf ;+o'Qm
vftfsf xsdf eg] of] Joj:Yff nfu" x'g] 5}g .
$^= a}+s tyf ljQLo ;+:yfn] cfˆgf ;]o/wgLx?nfO{ k|bfg ug]{ gub nfef+z ;]o/wgLsf] vftfdf hDdf x'g]
Joj:Yff ldnfpg'kg]{5 . ;fy}, ;fj{hlgs lgisfzg (IPO/FPO) sf] qmddf lwtf]kq afF8kmf6 kZrft
nufgLstf{n] dfu u/] adf]lhd ;]o/ k|fKt ug{ g;s]sf] v08df To:tf] /sd lkmtf{ ubf{ ;d]t lghn]
b/vf:t kmf/fddf pNn]v u/]sf] vftfdf hDdf x'g] Joj:yf ldnfpg' kg]{5 .
$&= sf]le8–!( af6 k|efljt C0fLsf] xsdf ^ dlxgf eGbf a9Lsf] Aofh aSof}tf g/x]sf] cj:yfdf lwtf]
lnnfdL k|lqmof @)&* c;f/ d;fGt;Ddsf nflu :yug ug'{ kg]{5 . o; k|of]hgsf nflu, sf]le8–!(
af6 k|efljt C0fLn] cfk\mgf] pBf]u Joj;fo tyf cfo>f]taf6 ;Dk'0f{ ls:tf e'Qmfg ug{ g;ls Aofh
aSof}tfdfq r'Qmf ug{ rfx]df ;f]sf] ljj/0f tyf lj:t[t hfgsf/L lnlvt ?kdf dfu u/L a}+s tyf
ljQLo ;+:yfn] ls:tfsf] Aofh dfq c;"n pk/ ug]{ Joj:yf ldnfpg' kg]{5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 184
$*= sf]le8–!( ;+qmd0f Go"gLs/0fsf nflu hf/L ePsf] lgif]wf1f cjlwsf] nflu ljz]if Joj:yf M
-s_ lgif]wf1f hf/L ePsf :yfgsf ;+rfngdf k"0f{ /f]s nufOPsf pBf]u, k]zf, Joj;fosf] ;DaGwdf
lgif]wf1f cjlwe/ a}+s tyf ljQLo ;+:yfn] s'g} klg k|sf/sf] c;"nL;DaGwL ;"rgf jf
lnnfdL;DaGwL ;"rgf hf/L ug{ kfOg] 5}g .
-v_ lgif]wf1f cjlwdf Dofb ;dfKt ePsf d'2lt lgIf]k, hdfgt tyf k|tLtkq / cGo shf{sf] xsdf
;DalGwt u|fxsn] cg'/f]w u/]df a}+s tyf ljQLo ;+:yfn] cfjZos k|lqmof k"/f u/L gjLs/0f ug{
;Sg]5g\ .
-u_ a}+s tyf ljQLo ;+:yfn] lgif]wf1fsf] cjlwdf shf{sf] ls:tf jf Jofh e'QmfgL u/L ljZj;gLotf
sfod ug{;Sg] u|fxsnfO{ k|f]T;fxg:j?k Aofhb/ jf Aofh /sddf 5'6 k|bfg ug{ ;Sg]5g\ .
;~rfns ;ldltn] o:tf] 5'6;DaGwL Joj:yfsf] lg0f{o u/L j]a;fO6df ;fj{hlgs u/L kf/bzL{
9+un] nfu" ug'{kg]{5 .
$(= PsLs[t lgb]{zg – @)&* sf] kfngf gu/]df x'g] sf/jfxL
PsLs[t lgb]{zg – @)&* sf] kfngf gu/]df g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !)) adf]lhd
sf/jfxL x'g]5 .
%)= vf/]hL / arfpm
-!_ o; a}+saf6 o;cl3 hf/L ul/Psf b]xfosf lgb]{zgx? vf/]h ul/Psf] 5 M–
-@_
PsLs[t lgb]{zg, @)&& sf] ljljw ;DaGwL Joj:yf O=k|f=lgb]{zg g+= @!÷)&& af6 hf/L ul/Psf]
lgb]{zg tyf ;f] kZrft ldlt @)&* sflQs @* ut];Dd hf/L ePsf pko{'Qm ljifo;Fu ;DalGwt
;Dk"0f{ kl/kqx? .
pka'Fbf -!_ adf]lhd vf/]h ul/Psf lgb]{zg tyf kl/kq adf]lhd eP u/]sf sfd sf/jfxL o;}
lgb]{zg adf]lhd eP u/]sf] dflgg]5 .
k|i6Ls/0f M
PsLs[t lgb]{zgsf] ljljw Joj:yf ;DaGwL lgb]{zgdf o; cl3 ;dfj]z ePsf sfnf];"rL ;DaGwL
sf/jfxL / km's'jf ;DaGwL lgb]{zg÷kl/kq tyf cg';"rLx?, Tamil Rehabilitation Organization
(TRO) ;DaGwL kl/kq tyf ;f] ;DaGwL cg';"rLx?, ;xsf/L / ljQLo dWo:ytf ug]{ u}/ ;/sf/L
;+:yfx?nfO{ hf/L lgb]{zg Pjd\ Psk6s dfq k|of]udf cfO{ k|efj ;dfKt x'g] vfnsf kl/kqx? o;
lgb]{zgaf6 x6fO{ ;DalGwt k"j{ kl/kq÷lgb]{zgx? -o; a}+ssf] Website: www.nrb.org.np sf] Archive
df ;d]t pknAw ePsf]_ af6} nfu" x'g] Joj:yf sfod ul/Psf] 5 .
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg – @)&*
v08 æsÆ 185
g]kfn /fi6« a}+saf6 æsÆ, ævÆ / æuÆ ju{sf
Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] cg';"rLx?
PsLs[t lgb]{zg, @)&*
v08–@
-cg';"rLx?_
g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
ljifo–;"rL
qm=;+=
1.
ljifo
O=k|f=lgb]{zg g+= !÷)&* ;+u ;DaGwLt cg';"rL
k[i7 ;+Vof
1
1
Capital Adequacy Framework 2015
Capital Adequacy Framework 2007 (Updated July 2008)
53
a}+s tyf ljQLo ;+:yfsf] zL3| ;'wf/fTds sf/jfxL ;DaGwL ljlgodfjnL, @)&$
91
2.
O=k|f=lgb]{zg g+= @÷)&* ;+u ;DaGwLt cg';"rL
94
3.
O=k|f=lgb]{zg g+= #÷)&* ;+u ;DaGwLt cg';"rL
99
4.
O=k|f=lgb]{zg g+= $÷)&* ;+u ;DaGwLt cg';"rL
102
5.
O=k|f=lgb]{zg g+= %÷)&* ;+u ;DaGwLt cg';"rL
164
6.
O=k|f=lgb]{zg g+= ^÷)&* ;+u ;DaGwLt cg';"rL
167
7.
O=k|f=lgb]{zg g+= *÷)&* ;+u ;DaGwLt cg';"rL
170
8.
O=k|f=lgb]{zg g+= (÷)&* ;+u ;DaGwLt cg';"rL
171
9.
O=k|f=lgb]{zg g+= !!÷)&* ;+u ;DaGwLt cg';"rL
203
10.
O=k|f=lgb]{zg g+= !#÷)&* ;+u ;DaGwLt cg';"rL
204
11.
O=k|f=lgb]{zg g+= !$÷)&* ;+u ;DaGwLt cg';"rL
206
12.
O=k|f=lgb]{zg g+= !%÷)&* ;+u ;DaGwLt cg';"rL
207
cfwf/ b/ lgwf{/0f ;DaGwL sfo{ljlw, @)^(
207
13.
O=k|f=lgb]{zg g+= !&÷)&* ;+u ;DaGwLt cg';"rL
213
14.
O=k|f=lgb]{zg g+= !*÷)&* ;+u ;DaGwLt cg';"rL
216
15.
O=k|f=lgb]{zg g+= !(÷)&* ;+u ;DaGwLt cg';"rL
223
16.
O=k|f=lgb]{zg g+= @!÷)&* ;+u ;DaGwLt cg';"rL
232
232
Long Form Audit Report
17.
sf]le8 !( ;Fu ;DalGwt Plss[t kl/kq / ;"rgf -ldlt @)&*÷)%÷)* ;Dd_





238
O=k|f=lgb]{zg g+= !÷)&* ;+u ;DaGwLt cg';"rL
cg';"rL g+= !=!
Capital Adequacy Framework
2015
1.
INTRODUCTION
1.1
BACKGROUND:
Prior to 1988, there was no uniform international regulatory standard for setting bank capital
requirements. In 1988, the Basel Committee on Banking Supervision (BCBS)1 developed the Capital
Accord, which is known as Basel I, to align the capital adequacy requirements applicable especially to
banks in G-10 countries. Basel I introduced two key concepts. First, it defined what banks could hold as
capital, as well as designating capital as Tier 1 or Tier 2 according to its loss-absorbing or creditorprotecting characteristics. The second key concept introduced in Basel I was that capital should be held
by banks in relation to the risks that they face. The major risks faced by banks relate to the assets held on
balance sheet. Thus, Basel I calculated banks’ minimum capital requirements as a percentage of assets,
which are adjusted in accordance with their riskiness and assigning risk weights to assets. Higher weights
are assigned to riskier assets such as corporate loans, and lower weights are assigned to less risky assets,
such as exposures to government.
The BCBS released the "International Convergence of Capital Measurements and Capital Standards:
Revised Framework", popularly known as Basel II, on June 26, 2004. This framework was updated in
November 2005 and a comprehensive version of the framework was issued in June 2006. Basel II builds
significantly on Basel I by increasing the sensitivity of capital to key bank risks. In addition, Basel II
recognizes that banks can face a multitude of risks, ranging from the traditional risks associated with
financial intermediation to the day-to-day risks of operating a business as well as the risks associated with
the ups and downs of the local and international economies. As a result, the framework more explicitly
associates capital requirements with the particular categories of major risks that banks face.
The Basel II capital framework also recognizes that large, usually internationally active banks have
already put in place sophisticated approaches to risk measurement and management based on statistical
inference rather than judgment alone. Thus, the framework allows banks, under certain conditions, to use
their own ‘internal’ models and techniques to measure the key risks that they face, the probability of loss,
and the capital required to meet those losses. In developing the new framework, the Basel Committee
incorporated many elements that help to promote a sound and efficient financial system over and above
the setting of minimum capital requirements. Keeping this in mind, the Basel II framework incorporates
three complementary ‘pillars’ that draw on the range of approaches to help ensure that banks are
adequately capitalized in commensurate with their risk profile.
The Basel Committee on Banking Supervision (BCBS) released a comprehensive reform package entitled
“Basel III: A global regulatory framework for more resilient banks and banking systems” (known as
Basel III capital regulations) in December 2010. Basel III reforms are the response of the Basel
Committee on Banking Supervision (BCBS) to improve the banking sector’s ability to absorb shocks
arising from financial and economic stress, whatever the source, thus reducing the risk of spill over from
the financial sector to the real economy. Basel III reforms strengthen the bank-level i.e. micro prudential
regulation, with the intention to raise the resilience of individual banking institutions in periods of stress.
1
The Basel Committee on Banking Supervision is a committee of banking supervisory authorities that was established by the
central bank governors of the Group of Ten countries in 1975. It consists of senior representatives of bank supervisory
authorities and central banks from Belgium, Canada, France, Germany, Italy, Japan, Luxembourg, the Netherlands, Spain,
Sweden, Switzerland, the United Kingdom, and the United States. It usually meets at the Bank for International Settlements in
Basel, Switzerland where its permanent Secretariat is located.
v08 ævÆ 1
Besides, the reforms have a macro prudential focus also, addressing system wide risks, which can build
up across the banking sector, as well as the procyclical amplification of these risks over time. These new
global regulatory and supervisory standards mainly seek to raise the quality and level of capital (Pillar 1)
to ensure that banks are better able to absorb losses on both a going concern and a gone concern basis,
increase the risk coverage of the capital framework, introduce leverage ratio to serve as a backstop to the
risk-based capital measure, raise the standards for the supervisory review process (Pillar 2) and public
disclosures (Pillar 3) etc. The macro prudential aspects of Basel III are largely enshrined in the capital
buffers. Both the buffers i.e. the capital conservation buffer and the countercyclical buffer are intended to
protect the banking sector from periods of excess credit growth.
The Basel Committee on Banking Supervision's (BCBS) recommendations on capital accord are
important guiding frameworks for the regulatory capital requirement to the banking industry all over the
world and Nepal is no exception. Realizing the significance of capital for ensuring the safety and
soundness of the banks and the banking system, at large, Nepal Rastra Bank (NRB) has developed and
enforced capital adequacy requirement based on international practices with an appropriate level of
customization based on domestic state of market developments.
With a view of adopting the international best practices, NRB has already issued the Basel III
implementation action plan and expressed its intention to adopt the Basel III framework, albeit in a
simplified form. In line with the international development and thorough discussion with the stakeholders,
evaluation and assessment of impact studies at various phases, this framework has been drafted. This
framework provides the guidelines for the implementation of Basel III framework in Nepal. The Basel III
capital regulations continue to be based on three-mutually reinforcing Pillars, viz. minimum capital
requirements, supervisory review of capital adequacy, and market discipline of the Basel II capital
adequacy framework.
1.2
OBJECTIVE:
The main objective of this framework is to develop safe and sound financial system by way of
sufficient amount of qualitative capital and risk management practices. This framework is intended
to ensure that each bank maintain a level of capital which,
1.3
(i)
is adequate to protect its depositors and creditors.
(ii)
is commensurate with the risk associated activities and profile of the banks.
(iii)
promotes public confidence in the banking system.
PRE-REQUISITES:
The effective implementation of this framework is dependent on various factors. Some such prerequisites are:
1.4
(i)
Implementation of Basel Core Principles for effective Banking Supervision
(ii)
Adoption of the sound practices for the management of Operational Risk
(iii)
Formulation and adoption of comprehensive risk management policy
(iv)
Adherence to high degree of corporate governance
RESPONSIBILITY:
The board of directors of each bank shall be responsible for establishing and maintaining, at all
times, an adequate level of capital. The capital standards herein are the minimum that is acceptable
for banks that are fundamentally sound, well managed, and have no material financial or
operational weaknesses. Thus, banks are generally expected to operate above the limits prescribed
by this framework.
v08 ævÆ 2
1.5
SCOPE OF APPLICATION:
This framework shall be applicable to all "A" Class financial institutions2 licensed to conduct
banking business in Nepal under the Bank and Financial Institution Act, 2073.
This capital adequacy framework shall be applicable uniformly to all "A" class financial institutions
on a stand-alone basis and as well as on a consolidated basis, where the bank is member of a
consolidated banking group. For the purpose of capital adequacy, the consolidated bank means a
group of financial entities, parent or holding company of which a bank is a subsidiary. All banking
and other relevant financial activities (both regulated and unregulated) conducted within a group
including a bank shall be captured through consolidation. Thus, majority owned or controlled
financial entities should be fully consolidated. If any majority owned subsidiary institutions are not
consolidated for capital purposes, all equity and other regulatory capital investments in those
entities attributable to the group will be deducted except otherwise prescribed and the assets and
liabilities, as well as third party capital investments in the subsidiary will be removed from the
bank‟s balance sheet for capital adequacy purposes.
1.6
APPROACHES TO IMPLEMENTATION:
"International Convergence for Capital Measurements and Capital Standards: Revised Framework"
alias Basel II under Pillar 1, provides three distinct approaches for computing capital requirements
for credit risk and three other approaches for computing capital requirements for operational risk.
These approaches for credit and operational risk are based on increasing risk sensitivity and allow
banks to select an approach that is most appropriate to the stage of development of banks’
operations.
The product and services offered by the Nepalese Banks are still largely conventional, in
comparison with other economies. This coupled with the various inherent limitations of our system
like the limitation of credit rating practices makes the advanced approaches like Internal Ratings
Based Approach or even Standardized Approach impractical and unfeasible. Thus, at this juncture,
this framework prescribes Simplified Standardized Approach (SSA) to measure credit risk while
Basic Indicator Approach and an indigenous Net Open Position Approach for measurement of
Operational Risk and Market Risk respectively.
1.7
IMPLEMENTATION OF ADVANCED APPROACHES:
This framework prescribes the simplest of the available approaches at the initial phase with a vision
to move onto more complex and risk sensitive approaches as the market gradually gains maturity.
Banks willing to adopt advanced approaches, even for internal purposes, should obtain prior written
approval from Nepal Rastra Bank on providing evidence that they have the resources and the
capability to adopt the proposed approaches.
A bank will not be allowed to choose to revert to a simpler approach once it has been approved for
a more advanced approach without supervisory approval. However, if a supervisor determines that
a bank using a more advanced approach no longer meets the qualifying criteria for an advanced
approach, it may allow the bank to revert to a simpler approach for some or all of its operations,
until it meets the conditions specified by the supervisor for returning to a more advanced approach.
1.8
TRANSITIONAL ARRANGEMENTS
In order to ensure smooth migration to Basel III without aggravating any near-term stress,
appropriate transitional arrangements have been made. The phase-in arrangements are indicated in
the following Table:
2
“A” class financial institutions refers to “Commercial Banks”
v08 ævÆ 3
Transition Period
Leverage Ratio
Liquidity coverage
ratio
Net stable funding
ratio
SIFI
&
Measures
1.9
(Mid July)
2023
2024
2025
4.00%
Introduce minimum
standard
Introduce minimum
standand
4.00%
Migration to Pillar 1
Offsite Monitoring Migration to Pillar 1
Offsite Monitoring Migration to Pillar 1
DSIB NRB shall issue the regulation.
EFFECTIVE DATE:
All banks within the scope of this framework should adopt the prescribed approaches.
2.
REQUIREMENTS FOR CAPITAL FUNDS
2.1
DEFINITION OF CAPITAL:
The qualifying regulatory capital shall consist of the sum of the following components:
a. Tier 1 Capital (Core Capital)
A. Common Equity Tier 1 (CET1)
B. Additional Tier 1 (AT1)
b. Tier 2 Capital (Supplementary Capital)
The detailed description of the components of regulatory capital and their elements are as follows:
I. Tier 1 Capital (Core Capital)
The key element of capital on which the main emphasis should be placed is Tier 1 (core)
capital, which is comprised of equity capital and disclosed reserves. This key element of capital
is the basis on which most market judgments of capital adequacy are made; and it has a crucial
bearing on profit margins and a bank's ability to compete.
The BCBS has therefore concluded that capital, for supervisory purposes, should be defined in
two tiers in a way, which will have the effect of requiring at least 50% of a bank's capital base
to consist of a core element comprised of equity capital and published reserves from post-tax
retained earnings.
In order to rank as Tier 1, capital must be fully paid up, have no fixed servicing or dividend
costs attached to it and be freely available to absorb losses ahead of general creditors. Capital
also needs to have a very high degree of permanence if it is to be treated as Tier 1.
Tier 1 Capital shall consist of Common Equity Tier 1 Capital and Additional Tier 1 Capital and
the sum of these two capital shall be total Tier 1 Capital.
A. Common Equity Tier 1 Capital
Common Equity is recognized as the highest quality component of capital and is the primary
form of funding which ensures that a bank remains solvent. Common Equity Tier 1 Capital
consists of the sum of the following elements:
(i) Common shares issued by the bank that meet the criteria for classification as common shares
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for regulatory purposes;
(ii)
Stock surplus (share premium) resulting from the issue of instruments included in
Common Equity Tier 1;
(iii) Statutory General Reserve;
(iv) Retained Earnings available for distribution to shareholders;
(v)
Un-audited current year cumulative profit, after all provisions including staff bonus and
taxes as well as regulatory adjustments. Where such provisions and regulatory
adjustments are not made, this amount shall not qualify as Common Equity Tier 1 capital,
(vi) Capital Redemption Reserves created in lieu of redeemable instruments
(vii) Capital Adjustment reserves created in respect of increasing the capital base of the bank
(viii) Dividend Equalization Reserves;
(ix) Other free reserves if any
(x)
Bargain purchase gain arises on merger and acquisitions. However, prior approval of
NRB is required for it to include in Common Equity Tier 1 Capital,
(xi) Any other type of instruments notified by NRB from time to time for inclusion in
Common Equity Tier 1 capital; and
(xii) Less: Regulatory adjustments / deductions applied in the calculation of Common Equity
Tier 1 capital.
Criteria for common shares issued by the bank for inclusion in Common Equity:
Common shares must meet the following criteria to be included in Common Equity Tier 1
Capital:
1.
All common shares should be voting shares.
2.
Represent the most subordinate claim in liquidation of the bank.
3.
Be entitled to a claim on the residual assets which is proportional to its share of paid up
capital, after all senior claims have been repaid in liquidation (i.e. has an unlimited and
variable claim, not a fixed or capped claim).
4.
Principal is perpetual and never repaid outside of liquidation (except discretionary
repurchases / buy backs or other means of effectively reducing capital in a discretionary
manner with the prior approval of NRB which is allowable under relevant law as well as
guidelines, if any, issued by NRB in the matter).
5.
The bank does nothing to create an expectation at issuance that the instrument will be
bought back, redeemed or cancelled nor do the statutory or contractual terms provide any
feature which might give rise to such an expectation.
6.
Distributions are paid out of distributable items. The level of distributions is not in any
way tied or linked to the amount paid up at issuance and is not subject to a contractual
cap (except to the extent that a bank is unable to pay distributions that exceed the level of
distributable items). As regards ‘distributable items’, it is clarified that the dividend on
common shares will be paid out of the current year’s profit and retained earnings only.
7.
There are no circumstances under which the distributions are obligatory. Non-payment is
therefore not an event of default.
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8.
Distributions are paid only after all legal and contractual obligations have been met and
payments on more senior capital instruments have been made. This means that there are
no preferential distributions, including in respect of other elements classified as the
highest quality issued capital.
9.
It is the paid up capital that takes the first and proportionately greatest share of any losses
as they occur. Within the highest quality capital, each instrument absorbs losses on a
going concern basis proportionately and pari passu with all the others.
10.
The paid up amount is classified as equity capital (i.e. not recognised as a liability) for
determining balance sheet insolvency.
11.
The paid up amount is classified as equity under the relevant accounting standards.
12.
It is directly issued and paid up and the bank cannot directly or indirectly have funded the
purchase of the instrument. Banks should also not extend loans against their own shares.
13.
The paid up amount is neither secured nor covered by a guarantee of the issuer or related
entity nor subject to any other arrangement that legally or economically enhances the
seniority of the claim.
14.
Paid up capital is only issued with the approval of the owners of the issuing bank, either
given directly by the owners or, if permitted by applicable law, given by the Board of
Directors or by other persons duly authorized by the owners.
15.
Paid up capital is clearly and separately disclosed in the bank’s balance sheet.
B. Additional Tier 1 Capital
Additional Tier 1 Capital mainly include the instruments either classified as equity under
relevant accounting standards but are not the common equity share and hence not includible in
common equity tier 1 or the instrument which are classified as liabilities under relevent
accounting standards, however it is includible in additional tier 1 capital. Under Basel III noncommon equity elements to be included in Tier 1 capital should absorb losses while the bank
remains a going concern. Towards this end, one of the important criteria for Additional Tier 1
instruments is that these instruments should have principal loss absorption through either (i)
conversion into common shares at an objective pre-specified trigger point or (ii) a write-down
mechanism which allocates losses to the instrument at a pre-specified trigger point. Banks
should not issue Additional Tier 1 capital instruments to the retail investors.
Additional Tier 1 capital consists of the sum of the following elements:
(i)
Perpetual Non Cumulative Preference Share (PNCPS) and Perpetual Debt Instruments
(PDI) issued by the bank that meet the criteria for inclusion in Additional Tier 1 capital;
(ii)
Stock surplus (share premium) resulting from the issue of PNCPS instruments included in
Additional Tier 1 capital; and
(iii) Less: Regulatory adjustments / deductions applied in the calculation of Additional Tier 1
capital.
Criteria for Instruments issued by the bank for inclusion in Additional Tier 1:
Perpetual Non Cumulative Preference Share (PNCPS) and Perpetual Debt Instruments (PDI)
issued by the bank must meet the following criteria to be included in Additional Tier 1 Capital:
1. The instruments should be issued by the Bank (i.e. not by any ‘Special Purpose Vehicle’
etc. set up by the bank for this purpose) and fully paid up.
2. The claim of investors of the instruments shall be:
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(A)
In case of Perpetual Non Cumulative Preference Shares:
(i) Superior to the claims of investors in equity shares; and
(ii) Subordinated to the claims of PDIs, all Tier 2 regulatory capital instruments,
depositors and general creditors of the bank.
(B)
In case of Perpetual Debt Instruments:
(i) Superior to the claims of investors in equity shares and perpetual non-cumulative
preference shares;
(ii) Subordinated to the claims of depositors, general creditors and subordinated debt
of the bank;
3. The instruments should be neither secured nor covered by a guarantee of the issuer or
related entity or other arrangement that legally or economically enhances the seniority of
the claim vis-à-vis bank creditors
4. The instruments should be perpetual, ie there is no maturity date and there are no step-ups
or other incentives to redeem
5. The Instruments may be callable at the initiative of the issuer. This means that the
instruments shall not be issued with “Put Option”. However, banks may issue instruments
with a “Call Option” at a particular date subject to following conditions:
a)
The call option on the instrument is permissible after ten years of issuance;
b)
To exercise a call option a bank must receive prior approval of NRB;
c)
A bank must not do anything which creates an expectation that the call will be
exercised; and
d)
Banks must not exercise a call unless:
i.
The bank replaces the called instrument with capital of the same or better quality
and the replacement of this capital is done at conditions which are sustainable for
the income capacity of the bank; or
ii. The bank demonstrates that its capital position is well above the minimum
capital requirements after the call option is exercised.
6. Any repayment of principal (eg through repurchase, buy-back or redemption) must be with
prior approval of NRB and banks should not assume or create market expectations that
supervisory approval will be given. Banks may repurchase / buy-back / redeem the
instruments only if:
(a) The bank replaces such instrument with capital of the same or better quality and
the replacement of this capital is done at conditions which are sustainable for the
income capacity of the bank; or
(b) The bank demonstrates that its capital position is well above the minimum capital
requirements after the repurchase / buy-back / redemption.
7. Dividend/coupon discretion:
a. the bank must have full discretion at all times to cancel distributions/payments,
b. cancellation of discretionary payments must not be an event of default,
c. banks must have full access to cancelled payments to meet obligations as they fall due;
and
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d. cancellation of distributions/payments must not impose restrictions on the bank except in
relation to distributions to common stockholders.
8. Dividends/coupons must be paid out of ‘distributable items’:
As regards ‘distributable items’, it is clarified that the dividend on perpetual noncumulative preference shares (PNCPS) will be paid out of current year’s profit only.
In case of coupon on perpetual debt instruments (PDI), it is clarified that if the payment of
coupons on perpetual debt instrument (PDI) is likely to result in losses in the current year,
their declaration should be precluded to that extent.
Dividend on PNCPS and coupons on PDI should not be paid out of retained earnings /
reserves. In other words, payment of dividend/coupons should not have the effect of
reducing retained earnings / reserves.
9. The instrument cannot have a credit sensitive dividend/coupon feature, that is a
dividend/coupon that is reset periodically based in whole or in part on the banking
organization's credit standing.
10. The dividend/coupon shall not be cumulative. i.e., dividend/coupon missed in a year will
not be paid in future years, even if adequate profit is available and the level of CAR
conforms to the regulatory minimum. When dividend/coupon is paid at a rate lesser than
the prescribed rate, the unpaid amount will not be paid in future years, even if adequate
profit is available and the level of CAR conforms to the regulatory minimum.
11. The instrument cannot contribute to liabilities exceeding assets if such a balance sheet test
forms part of requirement to prove insolvency by any law or otherwise.
12. Instruments classified as liabilities for accounting purposes must have principal loss
absorption through either (i) conversion to common shares at an objective pre-specified
trigger point or (ii) a write-down mechanism which allocates losses to the instrument at a
pre-specified trigger point. The write-down will have the following effects:
a. Reduce the claim of the instrument in liquidation;
b. Reduce the amount re-paid when a call is exercised; and
c. Partially or fully reduce coupon/dividend payments on the instrument.
13. Neither the bank nor a related party over which the bank exercises control or significant
influence (as defined under relevant Nepal Financial Reporting Standards) can have
purchased the instrument, nor can the bank directly or indirectly have funded the purchase
of the instrument
14. The instrument cannot have any features that hinder recapitalization, such as provisions that
require the issuer to compensate investors if a new instrument is issued at a lower price
during a specified time frame.
II. Tier 2 (Supplementary) Capital
The Supplementary (Tier 2) Capital includes reserves which have been passed through the profit
and loss account and all other capital instruments eligible and acceptable for capital purposes.
Elements of the Tier 2 capital will be reckoned as capital funds up to a maximum of 100 percent
of Tier 1 capital arrived at, after making regulatory adjustments/deductions. In case, where the
Tier 1 capital of a bank is negative, the Tier 2 capital for regulatory purposes shall be considered
as zero and hence the capital fund, in such cases, shall be equal to the core capital.
The Tier 2 Capital consists of the sum of the following elements:
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(i)
Preference Share Capital Instruments [Perpetual Cumulative Preference Shares (PCPS) /
Redeemable Non-Cumulative Preference Shares (RNCPS) / Redeemable Cumulative
Preference Shares (RCPS)] issued by the bank with the maturity of 5 years or above;
(ii)
Subordinated term debt fully paid up with a maturity of 5 years or above; unsecured and
subordinated to the claim of other creditors, free of restrictive clauses and not redeemable
before maturity. Since, subordinated term debt is not normally available to participate in
the losses; the amount eligible for inclusion in the capital adequacy calculations is limited
to 50% of core capital. Moreover, to reflect the diminishing value of these instruments as
a continuing source of strength, a cumulative discount (amortization) factor of 20% per
annum shall be applied for capital adequacy computations, during the last 5 years to
maturity.
(iii) Hybrid capital instruments combine certain characteristics of debt and certain
characteristics of equity. Each such instrument has a particular feature, which can be
considered to affect its quality as capital. Where these instruments have close similarities
to equity, in particular when they are able to support losses on an ongoing basis without
triggering liquidation, they may be included in Tier 2 capital with approval from Nepal
Rastra Bank.
(iv)
Stock surplus (share premium) resulting from the issue of instruments included in Tier 2
capital;
(v)
General loan loss provision limited to a maximum of 1.25% of total Credit Risk
Weighted Exposures. General loan loss provision refers to provisions or loan- loss
reserves held against future, presently unidentified losses are freely available to meet
losses which subsequently materialize and therefore qualify for inclusion in Tier 2
Capital. However, impairment loss booked under NFRS as per Incurred Loss Model shall
not be eligible to be included in Tier 2 Capital as the impairment is recognized on loss
incurred and not for the future.
Loan loss provision created on pass loan as per regulatory requirement shall be eligible
for inclusion Tier 2 Capital.
However, from fiscal year 2020/21, the limit of general loan loss provision is set to a
maximum of 1.65% of total Credit Risk Weighted Exposures.
(vi)
Exchange equalization reserves created by banks as a cushion for unexpected losses
arising out of adverse movements in foreign currencies.
(vii) Investment adjustment reserves to the extent created out of retained earning i.e.
appropriation of profit.
(viii) Any other type of instruments notified by NRB from time to time for inclusion in Tier 2
capital
(ix)
Less: Regulatory adjustments / deductions applied in the calculation of Tier 2 capital .
Criteria for Instruments issued by the bank for inclusion in Tier 2 Capital:
Preference Share Capital Instruments [Perpetual Cumulative Preference Shares (PCPS) /
Redeemable Non-Cumulative Preference Shares (RNCPS) / Redeemable Cumulative Preference
Shares (RCPS)], Subordinated Term Debt and Hybrid Capital Instrument issued by the bank
must meet the following criteria to be included in Tier 2 Capital:
1. The instruments should be issued by the Bank (i.e. not by any ‘Special Purpose Vehicle’
etc. set up by the bank for this purpose) and fully paid up.
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2. These instruments could be either perpetual or dated with a maturity period of minimum 5
years or more and there should be no step-ups or other incentives to redeem. The perpetual
instruments shall be cumulative. The dated instruments could be cumulative or noncumulative.
3. The dated instruments (both cumulative and non-cumulative) shall be subjected to a
progressive discount for capital adequacy purposes over the last five years of their tenor, as
they approach maturity as indicated in the table below for being eligible for inclusion in
Tier 2 capital.
Remaining Maturity of Instruments
Less than one year
One year and more but less than two years
Two years and more but less than three years
Three years and more but less than four years
Four years and more but less than five years
Rate of Discount
(%)
100
80
60
40
20
4. Dividend/Coupon/Rate of Interest
(i)
The dividend/coupon payable to the investors may be either at a fixed rate or at a
floating rate referenced to a market determined rupee interest benchmark rate.
(ii)
The instrument cannot have a credit sensitive coupon feature, i.e. a coupon that is
reset periodically based in whole or in part on the banks’ credit standing.
5. The claims of the investors in instruments shall be:
(i)
senior to the claims of investors in instruments eligible for inclusion in Tier 1
capital;
(ii)
subordinate to the claims of all depositors and general creditors of the bank; and
(iii) Neither secured nor covered by a guarantee of the issuer or related entity or other
arrangement that legally or economically enhances the seniority of the claim vis-àvis bank creditors.
6. The instruments shall not be issued with “Put Option”. However, the Instruments may be
callable at the initiative of the issuer. Banks may issue instruments with a “Call Option” at
a particular date subject to the following conditions:
(i)
The call option on the instrument is permissible after five years of issuance;
(ii)
To exercise a call option a bank must receive prior approval of NRB; and
(iii) A bank must not do anything which creates an expectation that the call will be
exercised; and
(iv)
Banks must not exercise a call unless:
(a) The bank replaces the called instrument with capital of the same or better
quality and the replacement of this capital is done on conditions which are
sustainable for the income capacity of the bank; or
(b) The bank demonstrates that its capital position is well above the minimum
capital requirements after the call option is exercised.
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7. Treatment in Bankruptcy / Liquidation
The investor must have no rights to accelerate the repayment of future scheduled payments
(coupon or principal) except in bankruptcy and liquidation
8. Prohibition on Purchase / Funding of Instruments
Neither the bank nor a related party over which the bank exercises control or significant
influence (as defined under relevant Nepal Financial Reporting Standards) should purchase
the instrument, nor can the bank directly or indirectly should fund the purchase of the
instrument. Banks should also not grant advances against the security of the debt
instruments issued by them.
2.2
LOSS ABSORPTION OF ADDITIONAL TIER 1 INSTRUMENTS (AT1) AT THE PRESPECIFIED TRIGGER
I.
Level of Pre-specified Trigger and Amount of Equity to be Created by Conversion /
Write-down
1. As a bank’s capital conservation buffer falls to 0.625% of RWE, it will be subject to
100% profit retention requirements. One of the important objectives of capital
conservation buffer is to ensure that a bank always operates above minimum Common
Equity Tier 1 (CET1) level. Therefore, a pre-specified trigger for loss absorption through
conversion / write-down of the level of Additional Tier 1 (AT1) instruments (PNCPS and
PDI) at CET1 of 5.125% of RWEs (minimum CET1 of 4.5% + 25% of capital
conservation buffer of 2.5% i.e. 0.625%) has been fixed.
2. The write-down / conversion must generate CET1 under applicable Nepal Financial
Reporting Standards equal to the written-down / converted amount net of tax, if any.
3. The aggregate amount to be written-down / converted for all such instruments on
breaching the trigger level must be at least the amount needed to immediately return the
bank’s CET1 ratio to the trigger level or, if this is not sufficient, the full principal value
of the instruments. Further, the issuer should have full discretion to determine the amount
of AT1 instruments to be converted/written-down subject to the amount of
conversion/write-down not exceeding the amount which would be required to bring the
total Common Equity ratio to 7% of RWEs (minimum CET1 of 4.5% + capital
conservation buffer of 2.5%).
4. The conversion / write-down of AT1 instruments are primarily intended to replenish the
equity in the event it is depleted by losses. Therefore, banks should not use conversion /
write-down of AT1 instruments to support expansion of balance sheet by incurring
further obligations / booking assets. Accordingly, a bank whose total Common Equity
ratio slips below 7% due to losses and is still above 5.125% i.e. trigger point, should seek
to expand its balance sheet further only by raising fresh equity from its existing
shareholders or market and the internal accruals. However, fresh exposures can be taken
to the extent of amortization of the existing ones. If any expansion in exposures, such as
due to drawdown of sanctioned borrowing limits, is inevitable, this should be
compensated within the shortest possible time by reducing other exposures. The bank
should maintain proper records to facilitate verification of these transactions by its
internal auditors, statutory auditors and supervisors.
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II. Types of Loss Absorption Features
5. Banks may issue AT1 instruments with conversion / write-down features. Further, banks
may issue single AT1 instrument having both conversion and write-down features with
the option for conversion or write-down to be exercised by the bank. Whichever option is
exercised, it should be exercised across all investors of a particular issue.
6. When a bank breaches the pre-specified trigger of loss absorbency of AT1 and the equity
is replenished either through conversion or write-down, such replenished amount of
equity will be excluded from the common equity tier 1 of the bank for the purpose of
determining the proportion of earnings to be paid out as dividend in terms of rules laid
down for maintaining capital conservation buffer. However, once the bank has attained a
total Common Equity ratio of 7% without counting the replenished equity capital, that
point onwards, the bank may include the replenished equity capital for all purposes.
7. The conversion / write-down may be allowed more than once in case a bank hits the prespecified trigger level subsequent to the first conversion / write-down which was partial.
III. Treatment of AT1 Instruments in the event of Liquidation, Merger, Acquisition of the
Bank
8. If a bank goes into liquidation before the AT1 instruments have been written-down/
converted, these instruments will absorb losses in accordance with the order of seniority
indicated in the offer document, and legal provisions governing priority of charges. The
order of seniority indicated in the offer document should be in compliance with the
provision of Banking Act.
9. If a bank goes into liquidation after the AT1 instruments have been written-down, the
holders of these instruments will have no claim on the proceeds of liquidation.
10. If a bank is merged with/acquired by any other bank before the AT1 instruments have
been written-down/converted, these instruments will become part of the corresponding
categories of regulatory capital of the new bank emerging after the merger/acquisition.
11. If a bank is merged with any other bank after the non-equity regulatory capital
instruments have been written-down, these cannot be written-up by the merged entity.
IV. Fixation of Conversion Price, Capping of Number of Shares / Voting Rights
12. Banks may issue AT1 instruments with conversion features either based on price fixed at
the time of issuance or based on the market price prevailing at the time of conversion.
13. There will be a possibility of the debt holders receiving a large number of shares in the
event the share price is very low at the time of conversion. Thus, debt holders will end up
holding the number of shares and attached voting rights exceeding the legally permissible
limits. Banks should therefore, always keep sufficient headroom to accommodate the
additional equity due to conversion without breaching any of the statutory / regulatory
ceilings especially that for maximum shareholdings and maximum voting rights per
investors / group of related investors. In order to achieve this, banks should cap the
number of shares and / or voting rights in accordance with relevant laws and regulations
on Ownership and Governance of banks. Banks should adequately incorporate these
features in the terms and conditions of the instruments in the offer document.
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V. Order of Conversion / Write-down of Various Types of AT1 Instruments
14. The instruments should be converted / written-down in order in which they would absorb
losses in a gone concern situation. Banks should indicate in the offer document clearly
the order of conversion / write-down of the instrument in question vis-à-vis other capital
instruments which the bank has already issued or may issue in future.
2.3
DEDUCTIONS FROM CORE (TIER 1) CAPITAL:
Banks shall be required to deduct the following from the Common Equity Tier 1 capital for capital
adequacy purposes. The claims that have been deducted from Common Equity Tier 1 capital shall
be exempt from risk weights for the measurement of credit risk.
a.
Book value of goodwill and all other intangible assets.
Goodwill and all other intangible assets should be deducted from Common Equity Tier 1
capital including any goodwill included in the valuation of significant investments in the
capital of banking, financial and insurance entities which are outside the scope of regulatory
consolidation.
The full amount of the intangible assets is to be a deducted net of any associated deferred tax
liabilities which would be extinguished if the intangible assets become impaired or
derecognized under the relevant accounting standards. For this purpose, the definition of
intangible assets would be in accordance with the Nepal Financial Reporting Standards.
b.
Deferred Tax Assets
Deferred Tax Assets computed as under should be deducted from Common Equity Tier 1
(i) Deferred Tax Assets associated with the accumulated tax losses
(ii) Deferred Tax Assets other than associated with the accumulated tax losses, net of
Deferred Tax Liabilities, if any. Where the Deferred Tax Liabilities is in excess of the
Deferred Tax Assets (excluding Deferred Tax Assets associated with accumulated
losses), the excess shall neither be adjusted against item (i) nor added to Common
Equity Tier 1 capital.
c.
Miscellaneous expenditure to the extent not written off. e.g. VRS expense, preliminary
expense, share issue expense, deferred revenue expenditure, etc.
d.
Investment in Securities of financial institutions licensed by Nepal Rastra Bank3.
e.
All Investments in equity of institutions with financial interest.
f.
Investments in equity of institutions in excess of the prescribed limits.
g.
Investments arising out of underwriting commitments that have not been disposed within a
year from the date of commitment.
h.
Reciprocal crossholdings of bank capital artificially designed to inflate the capital position of
the bank.
i.
Cash Flow Hedge Reserve
The amount of the cash flow hedge reserve which relates to the hedging of items that are not
fair valued on the balance sheet (including projected cash flows) should be derecognized in
3
Investment in shares of institutions, where the waiver has been explicitly provided by NRB are subject to risk weight of
100% and shall not be deducted from Tier 1 capital.
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the calculation of Common Equity Tier 1. This means that positive amounts should be
deducted and negative amounts should be added back. This treatment specifically identifies
the element of the cash flow hedge reserve that is to be derecognized for prudential purposes.
It removes the element that gives rise to artificial volatility in Common Equity, as in this case
the reserve only reflects one half of the picture (the fair value of the derivative, but not the
changes in fair value of the hedged future cash flow).
j.
Defined Benefit Pension Fund Assets and Liabilities
Defined benefit pension fund liabilities, as included on the balance sheet, must be fully
recognized in the calculation of Common Equity Tier 1 capital (i.e. Common Equity Tier 1
capital cannot be increased through derecognizing or unrecognition of these liabilities). For
each defined benefit pension fund that is an asset on the balance sheet, the asset should be
deducted in the calculation of Common Equity Tier 1 net of any associated deferred tax
liability which would be extinguished if the asset should become impaired or derecognized
under the relevant accounting standards.
k.
Negative balance of Reserve Accounts
Negative balances of any reserve such as which is recognized directly or through other
comprehensive income in equity such as revaluation reserve, fair value reserve, actuarial loss
etc. shall be deducted from Core (Common Equity Tier 1) Capital. However, the
corresponding assets shall not be exempted from risk weights for the measurement of credit
risk as the loss recognized in equity has already been adjusted in carrying amount of related
assets. Since, full amount of assets has not been deducted from Core Capital, risk weights on
carrying amount of assets shall be applied to measure credit risk.
l.
2.4
Any other instruments as stipulated by Nepal Rastra Bank, from time to time.
CAPITAL FUNDS:
The capital fund is the summation of Tier 1 and Tier 2 capital and Tier 1 capital is the total of
common equity Tier 1 and additional Tier 1 capital. A bank should compute capital ratios in the
following manner:
Common Equity tier 1 capital ratio =
Common Equity Tier 1 Capital
Total Risk Weighted Exposure*
Tier 1 capital ratio
=
Eligible tier 1 Capital
Total Risk Weighted Exposure
Total Capital Ratio (CAR#) =
Eligible Total Capital
Total Risk Weighted Exposure
.
.
*Total Risk Weighted Exposure = Credit Risk RWE¥+Market Risk RWE+ Operational Risk
RWE + Supervisory Adjustment under Pillar II
¥ RWE= Risk weighted Exposure;
# CAR=Capital Adequacy Ratio
(i)
Banks shall maintain a minimum total capital (MTC) of 8.5% of total risk weighted
assets (RWAs) i.e. capital to risk weighted assets (CRAR).
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(ii)
Common Equity Tier 1 (CET1) capital must be at least 4.5% of risk-weighted assets
(RWAs) i.e. for credit risk + market risk + operational risk on an ongoing basis.
(iii)
Tier 1 capital must be at least 6% of RWAs on an ongoing basis. Thus, within the
minimum Tier 1 capital, Additional Tier 1 capital can be admitted maximum at 1.5% of
RWAs.
(iv)
Total Capital (Tier 1 Capital plus Tier 2 Capital) must be at least 8.5% of RWAs on an
ongoing basis. The sum total of the different components of the Tier 2 capitals will be
limited to the sum total of the various components of the Tier 1 capital net of deductions
as specified in paragraph 2.3. In case the Tier 1 capital is negative, Tier 2 capital shall be
considered to be "Nil" for regulatory capital adequacy purposes and hence, in such a
situation, the capital fund shall be equal to the Tier 1 capital.
(v)
If a bank has complied with the minimum Common Equity Tier 1 and Tier 1 capital
ratios, then the excess Additional Tier 1 capital can be admitted for compliance with the
minimum CRAR of 8.5% of RWAs.
(vi)
In addition to the minimum Common Equity Tier 1 capital of 4.5% of RWAs, banks are
also required to maintain a capital conservation buffer (CCB) of 2.5% of RWAs in the
form of Common Equity Tier 1 capital.
Thus, with full implementation of capital ratios and CCB the capital requirements are
summarized as follows:
Regulatory Capital
As % to RWAs
(i)
(ii)
Minimum Common Equity Tier 1 Ratio
Capital Conservation Buffer (Comprised of Common Equity)
4.5
2.5
(iii)
Minimum Common Equity Tier 1 Ratio plus Capital Conservation Buffer
[(i)+(ii)]
Minimum Tier 1 Capital Ratio (Excluding Capital Conservation Buffer)
7.0
(v)
Minimum Total Capital Ratio ( MTC) (Excluding Capital Conservation
Buffer)
8.5
(vi)
Minimum Total Capital Ratio plus Capital Conservation Buffer
11.0
(iv)
6.0
For the purpose of all prudential exposure limits linked to capital funds, the ‘capital
funds’ will exclude the applicable capital conservation buffer and countercyclical capital
buffer as and when activated, but include Additional Tier 1 capital and Tier 2 capital. It
may be noted that the term ‘Common Equity Tier 1 capital’ does not include capital
conservation buffer and countercyclical capital buffer.
2.5
CAPITAL CONSERVATION BUFFER
A. Objective
1. The capital conservation buffer (CCB) is designed to ensure that banks build up capital buffers
during normal times (i.e. outside periods of stress) which can be drawn down as losses are
incurred during a stressed period. The requirement is based on simple capital conservation rules
designed to avoid breaches of minimum capital requirements.
v08 ævÆ 15
2. Outside the period of stress, banks should hold buffers of capital above the regulatory
minimum. When buffers have been drawn down, one way banks should look to rebuild them is
through reducing discretionary distributions of earnings. Banks may also choose to raise new
capital from the market as an alternative to conserving internally generated capital. However, if
a bank decides to make payments in excess of the constraints imposed as explained above, the
bank, with the prior approval of NRB, would have to use the option of raising capital from the
market equal to the amount above the constraint which it wishes to distribute.
3. The capital conservation buffer can be drawn down only when a bank faces a systemic or
idiosyncratic stress. A bank should not choose in normal times to operate in the buffer range
simply to compete with other banks and win market share. This aspect would be specifically
looked into by NRB during the Supervisory Review and Evaluation Process. If, at any time, a
bank is found to have allowed its capital conservation buffer to fall in normal times, particularly
by increasing its risk weighted assets without a commensurate increase in the Common Equity
Tier 1 Ratio (although adhering to the restrictions on distributions), this would be viewed
seriously. In addition, such a bank will be required to bring the buffer to the desired level
within a time limit prescribed by NRB. The banks which draw down their capital conservation
buffer during a stressed period should also have a definite plan to replenish the buffer as part of
its Internal Capital Adequacy Assessment Process and strive to bring the buffer to the desired
level within a time limit agreed to with NRB during the Supervisory Review and Evaluation
Process.
4. The framework of capital conservation buffer will strengthen the ability of banks to withstand
adverse economic environment conditions, will help increase banking sector resilience both
going into a downturn, and provide the mechanism for rebuilding capital during the early stages
of economic recovery. Thus, by retaining a greater proportion of earnings during a downturn,
banks will be able to help ensure that capital remains available to support the ongoing business
operations / lending activities during the period of stress. Therefore, this framework is expected
to help reduce pro-cyclicality.
B. The Framework
5. Banks are required to maintain a capital conservation buffer of 2.5%, comprised of Common
Equity Tier 1 capital, above the regulatory minimum total capital requirement of 8.50%. Banks
should not distribute its earnings and reserves in the form of cash or/and stock dividends in case
the capital falls below this level. However, they will be able to conduct business as normal
when their capital levels fall into the conservation range as they experience losses. Therefore,
the constraints imposed are related to the distributions only and are not related to the operations
of banks.
6. The Common Equity Tier 1 ratio includes amounts used to meet the minimum Common Equity
Tier 1 capital requirement of 4.5%, but excludes any additional Common Equity Tier 1 needed
to meet the 7% Tier 1 and 8.5% Total Capital requirements. For example, a bank maintains
Common Equity Tier 1 capital of 8.5% and has no Additional Tier 1 or Tier 2 capital.
Therefore, the bank would meet all minimum capital requirements, but would have a zero
conservation buffer and therefore, the bank would be subjected to 100% constraint on
distributions of capital by way of dividends, share-buybacks and discretionary bonuses.
v08 ævÆ 16
7. The following represents other key aspects of the capital conservation buffer requirements:
(i) Elements subject to the restriction on distributions: Dividends and share buybacks,
discretionary payments on other Tier 1 capital instruments and discretionary bonus
payments to staff would constitute items considered to be distributions. Payments which do
not result in depletion of Common Equity Tier 1 capital, (for example includes certain scrip
dividend) are not considered distributions.
(ii) Definition of earnings: Earnings are defined as distributable profits before the deduction
of elements subject to the restriction on distributions mentioned at (i) above. Earnings are
calculated after the tax which would have been reported had none of the distributable items
been paid. As such, any tax impact of making such distributions are reversed out. If a bank
does not have positive earnings and has a Common Equity Tier 1 ratio less than 7%, it
should not make positive net distributions.
(iii) Additional supervisory discretion: Supervisors have the additional discretion to impose
time limits on banks operating within the buffer range on a case-by-case basis. In any case,
supervisors should ensure that the capital plans of banks seek to rebuild buffers over an
appropriate timeframe.
2.6
COUNTERCYCLICAL BUFFER
A. Introduction
1. Losses incurred in the banking sector can be extremely large when a downturn is preceded by a
period of excess credit growth. These losses can destabilise the banking sector and spark a
vicious circle, whereby problems in the financial system can contribute to a downturn in the
real economy that then feeds back on to the banking sector. These interactions highlight the
particular importance of the banking sector building up additional capital defences in periods
where the risks of system-wide stress are growing markedly.
2. The countercyclical buffer aims to ensure that banking sector capital requirements take account
of the macro-financial environment in which banks operate. The primary aim of the
countercyclical capital buffer requirement is to use a buffer of capital to achieve the broader
macroprudential goal of protecting the banking sector from periods of excess aggregate credit
growth that have often been associated with the build up of system-wide risk. Protecting the
banking sector in this context is not simply ensuring that individual banks remain solvent
through a period of stress, as the minimum capital requirement and capital conservation buffer
are together designed to fulfill this objective. Rather, the aim is to ensure that the banking
sector in aggregate has the capital on hand to help maintain the flow of credit in the economy
without its solvency being questioned, when the broader financial system experiences stress
after a period of excess credit growth. Therefore, excess aggregate credit growth is judged to be
associated with a build-up of system-wide risk to ensure the banking system has a buffer of
capital to protect it against future potential losses.
3. The countercyclical buffer regime consists of the following elements:
v08 ævÆ 17
a) Nepal Rastra Bank will monitor credit growth and other indicators that may signal a
buildup of system-wide risk and make assessments of whether credit growth is excessive
and is leading to the buildup of system-wide risk. Based on this assessment Nepal Rastra
Bank will put in place a countercyclical buffer requirement when circumstances warrant.
This requirement will be released when system-wide risk crystallises or dissipates.
b) The countercyclical buffer requirement to which a bank is subject will extend the size of
the capital conservation buffer. Banks will be subject to restrictions on distributions if they
do not meet the requirement.
B. Countercyclical buffer requirements
Nepal Rastra Bank has adopted the Credit to GDP ratio, macro-economic variable, as guide for
reference point for taking buffer decisions. Nepal Rastra Bank will monitor Credit to GDP
ratio at least annually and calculate Credit to GDP gap, i.e. the gap between Credit to GDP
ratio and its Trend. The intensity of Credit to GDP gap shall be the indication of the extent of
the buildup of system-wide risk i.e. If the credit-to-GDP ratio is significantly above its trend (ie
there is a large positive gap) then this is an indication that credit may have grown to excessive
levels relative to GDP. The Credit to GDP gap shall be calculated as follows:
Credit to GDP Gap(t)
=
Credit to GDP Ratio(t) – Trend(t)
The countercyclical buffer requirement will vary between zero and 2.5% of risk weighted
exposure , depending on the extent of the build up of system-wide risk. The credit to GDP gap
of 5 points shall be taken as cut off points of excess credit growth level. The increase by
additional 2.5 point of credit to GDP gap in excess of 5 point shall require buffer requirement
of 0.5% i.e. each increase in every 2.5 points in credit to GDP gap in excess of 5 points shall
require to raise the buffer requirement by each 0.5%. For this purpose trend is defined as
average of credit to GDP ratio of past 5 years. The following table shows the countercyclical
buffer requirement in case of excess credit growth:
Countercyclical Buffer Requirement
Credit to GDP Gap
Up to 5 points
above 5 to 7.5 points
above 7.5 to 10 points
above 10 to 12.5 points
above 12.5 to 15 points
above 15 points
Buffer Requirement in Terms of CET 1
0%
0.5%
1.0%
1.5%
2.0%
2.5%
The banks are required to raise level of the buffer by up to 12 months, but shall be allowed to
decrease the level of the buffer with immediate effect. The bank, not being able to maintain the
countercyclical buffer requirement, shall not be allowed to distribute its earnings.
2.7
LEVERAGE RATIO
A. Rationale and Objective
One of the underlying features of the crisis was the build-up of excessive on- and off-balance
sheet leverage in the banking system. In many cases, banks built up excessive leverage while
still showing strong risk based capital ratios. During the most severe part of the crisis, the
banking sector was forced by the market to reduce its leverage in a manner that amplified
downward pressure on asset prices, further exacerbating the positive feedback loop between
losses, declines in bank capital, and contraction in credit availability. Therefore, under Basel
v08 ævÆ 18
III, a simple, transparent, non-risk based leverage ratio has been introduced. The leverage ratio
is calibrated to act as a credible supplementary measure to the risk based capital requirements.
The leverage ratio is intended to achieve the following objectives:
a) constrain the build-up of leverage in the banking sector, helping avoid destabilising
deleveraging processes which can damage the broader financial system and the economy;
and
b) reinforce the risk based requirements with a simple, non-risk based “backstop” measure.
B. Definition and Calculation of the Leverage Ratio
a) The provisions relating to leverage ratio are intended to serve as the basis for testing the
leverage ratio during the parallel run period. Banks are required to maintain minimum Tier
1 leverage ratio of 4% during the parallel run period from Mid July, 2016 to mid July,
2018. After the parallel run final leverage ratio requirement might be revised by NRB after
taking into account the prescriptions given by the Basel Committee.
b) The leverage ratio shall be maintained on a quarterly basis. The Leverage Ratio shall be
calculated as:
Leverage Ratio =
I.
Capital Measure
Exposure Measure
Capital Measure
a) The capital measure for the leverage ratio should be based on the definition of Tier 1
capital as set out in paragraph 2.1
b)
II.
Items that are deducted completely from capital do not contribute to leverage, and
should therefore also be deducted from the measure of exposure.
Exposure Measure
The exposure measure for the leverage ratio should generally follow the accounting
measure of exposure. In order to measure the exposure consistently with financial accounts,
the following should be applied by banks:
a)
On-balance sheet, non-derivative exposures will be net of specific provisions and
valuation adjustments to the extent it is recognized on equity (e.g. fair value
adjustment and revaluation adjustment as per NFRS directly recognized on equity or
through other comprehensive income);
b)
physical or financial collateral, guarantees or credit risk mitigation purchased is not
allowed to reduce on-balance sheet exposures; and
c)
netting of loans and deposits is not allowed.
Component of Exposure Measure
(i) On-Balance Sheet Items
Banks should include all items of assets reported in their accounting balance sheet for the
purposes of calculation of the leverage ratio. In addition, the exposure measure should
include the following treatments for Securities Financing Transactions (e.g. repo and
reverse repo agreements, CBLO) and derivatives.
v08 ævÆ 19
(ii) Repurchase agreements and securities finance
Securities Financing Transactions (SFTs) are a form of secured funding and therefore, an
important source of balance sheet leverage that should be included in the leverage ratio.
Therefore, banks should calculate SFT for the purposes of the leverage ratio by applying:
(a) the accounting measure of exposure; and
(b) without netting various long and short positions with the same counterparty.
(iii) Derivatives
Derivatives create two types of exposure: an “on-balance sheet” present value reflecting the
fair value of the contract (often zero at outset but subsequently positive or negative
depending on the performance of the contract), and a notional economic exposure
representing the underlying economic interest of the contract. Banks should calculate
exposure in respect of derivatives, including where a bank sells protection using a credit
derivative, for the purposes of the leverage ratio by applying:
(a) the accounting measure of exposure (positive Marked to Market (MTM) value) plus an
add-on for Potential Future Exposure (PFE) calculated according to the Current
Exposure Method; and
(b) without netting the MTM values and PFEs in respect of various long and short
positions with the same counterparty.
(iv) Other Off-Balance Sheet Items
Banks should calculate the off balance sheet items . These include commitments (including
liquidity facilities), unconditionally cancellable commitments, direct credit substitutes,
acceptances, standby letters of credit, trade letters of credit, failed transactions and
unsettled securities. The off balance sheet items are source of the potentially significant
leverage. Therefore, bank should calculate the above off balance sheet items for the
purposes of the leverage ratio by applying a uniform 100% credit conversion factor (CCF).
3.
CREDIT RISK
3.1
GENERAL:
Credit risk is the major risk that banks are exposed to during the normal course of lending and
credit underwriting. There are two approaches for credit risk measurement: the standardized
approach and the internal ratings based (IRB) approach. Due to various inherent constraints of the
Nepalese banking system, the standardized approach in its simplified form, Simplified Standardized
Approach (SSA), has been prescribed in the initial phase.
3.2
SIMPLIFIED STANDARDIZED APPROACH (SSA):
In comparison to Basel I, SSA aligns regulatory capital requirements more closely with the key
elements of banking risk by introducing a wider differentiation of risk weights and a wider
recognition of credit risk mitigation techniques. The advantage of implementing this approach is
twofold. This approach allows transitional advantage by avoiding excessive complexities associated
with the advanced approaches of Basel II while at the same time it will produce capital ratios more
in line with the actual economic risks that banks are facing, compared to the present Accord.
Under this approach commercial banks are required to assign a risk weight to their balance sheet
and off-balance sheet exposures. These risk weights are based on a fixed weight that is broadly
v08 ævÆ 20
aligned with the likelihood of a counterparty default. As a general rule, the claims that have already
been deducted from the core capital shall be exempt from risk weights for the measurement of
credit risk.
Claims on foreign government, their central banks as well as foreign corporates shall be generally
risk-weighed on the basis of the consensus country risk scores of export credit agencies (ECA)4.
Wherever there are claims relating to unrated countries, they shall generally be risk weighed at 100
percent. However, these claims shall be subject to supervisory review and higher risk weight shall
be assigned where the review process is deemed appropriate.
All kinds of claims including loans & advances as well as investments shall be a risk weighed net
of specific provisions and valuation adjustments which are, directly or through other comprehensive
income, recognized on equity. Generally provision related to any receivable or investment is not
defined as general or specific. In such a situation, the total provision against any claim/exposure
(other than the loans and advances) shall be regarded as specific provision.
However, provisions eligible for the supplementary capital shall not be allowed for netting while
calculating risk weighted exposuresIn case of loans, advances and bills purchased the provisions
created in lieu of Performing loans only are classified as General loan loss provision. All other
provisions are components of specific loan loss provision. Hence, general loan loss provision
doesn’t comprise provisions created in respect of rescheduled/restructured and non performing
loans. It also doesn’t include additional provisions created for personal guarantee loans or lending
in excess of Single Obligor Limits. However, provisions created in excess of the regulatory
requirements and not attributable to identifiable losses in any specific loans shall be allowed to be
included in the General Loan Loss Provision.
In order to be consistent with the Basel framework, the credit risk for the regulatory capital purpose
shall be computed by segregating the exposure in the following 11 categories:
3.3
a)
Claims on government & central bank
b)
Claims on other official entities
c)
Claims on banks
d)
Claims on corporate & securities firms
e)
Claims on regulatory retail portfolio
f)
Claims secured by residential properties
g)
Claims secured by commercial real state
h)
Past due claims
i)
High risk claims
j)
Other assets
k)
Off balance sheet items
RISK MEASUREMENT AND RISK WEIGHTS:
a.
Claims on government & central bank
1. All claims on Government of Nepal and Nepal Rastra Bank shall be risk weighed at 0 %.
2. Claims on foreign government and their central banks shall be risk-weighted on the basis
of the consensus country risk scores as follows:
ECA risk scores
0-1
2
3
4 to 6
7
Risk weights
0%
20%
50%
100%
150%
4 The consensus country risk classification is available on the OECD’s website (http://www.oecd.org) in the Export Credit
Arrangement web page of the Trade Directorate. Each bank while computing the risk weight in any claim should use the
updated risk score.
v08 ævÆ 21
b.
Claims on other official entities
1.
Claims on the Bank for International Settlements, the International Monetary Fund, the
European Central Bank and the European Community will receive a 0% risk weight.
2.
Following Multilateral Development Banks (MDBs) will be eligible for a 0% risk
weight.
•
3.
4.
World Bank Group, comprised of the International Bank for Reconstruction and
Development (IBRD) and the International Finance Corporation (IFC),
• Asian Development Bank (ADB),
• African Development Bank (AfDB),
• European Bank for Reconstruction and Development (EBRD),
• Inter-American Development Bank (IADB),
• European Investment Bank (EIB),
• European Investment Fund (EIF),
• Nordic Investment Bank (NIB),
• Caribbean Development Bank (CDB),
• Islamic Development Bank (IDB), and
• Council of Europe Development Bank (CEDB).
The standard risk weight for claims on other Multilateral Development Banks will be
100%.
Claims on public sector entities (PSEs)5
i. Claims on domestic public sector entities:
The risk weight for claims on domestic pubic sector entities will be 100%.
ii. Claims on foreign public sector entities will be risk-weighed as per the ECA country
risk scores.
c.
ECA risk scores
0-1
2
3 to 6
7
Risk weights
20%
50%
100%
150%
Claims on banks
1.
All claims, irrespective of currency, excluding investment in equity shares and other
instruments eligible for capital funds, on domestic banks/financial institutions that
fulfill Capital Adequacy Requirements will be risk weighed at 20% while for the rest, it
will be 100%.
Banks should make use of the publicly available information of the immediately
preceding quarter of the respective banks to gauge their status on capital adequacy.
2.
5
Claims on a foreign bank excluding investment in equity shares and other instruments
eligible for capital funds shall be risk weighed as per the ECA Country risk score
subject to the floor of 20%. The primary basis for applying the ECA Country Risk
score shall be the country of incorporation of the bank. Where the bank is a branch
office, the ECA score of the country where the corporate office is located shall be used
while in the case of a subsidiary the basis shall be the country where the subsidiary is
incorporated.
Public sector entity (PSE) is one, which is owned or controlled by government or any other entity categorized as PSE by
NRB.
v08 ævÆ 22
ECA risk scores
0-1
2
3 to 6
7
Risk weights
20%
50%
100%
150%
However, the claims on foreign banks incorporated in the SAARC region and China,
which operate with a buffer of 1% above their respective regulatory minimum capital
requirements may be risk weighed at 20%. The banks shall be responsible to submit
the latest capital adequacy position of such banks and demonstrate that they fulfill the
eligibility requirements. Such capital adequacy position submitted by the banks should
not be prior to one financial year. Moreover, such claims shall be subject to a
supervisory review and supervisors may require the bank to risk-weigh the claims on
ECA country risk scores where the review process is deemed necessary.
d.
Claims on corporate & securities firms
1. Domestic corporate includes all firms and companies incorporated in Nepal as per
prevailing Acts and regulations. The claims on domestic corporate, including claims on
insurance companies and securities firm shall be risk weighed as per the credit rating
score provided by licensed credit rating agency subject to the floor of 50% as follows:
Credit rating score equivalent to
Risk weights
2.
e.
AAA
50%
AA+
to
AA70%
A+
to
A80%
BBB+
Unrated
& below
100%
100%
The claims on foreign corporate shall be risk weighed as per the ECA Country risk
score subject to the floor of 20% as follows:
ECA risk scores
0-1
2
3 to 6
7
Risk weights
20%
50%
100%
150%
Claims on regulatory retail portfolio
1.
Claims6 that qualify all criteria listed below may be considered as regulatory retail
portfolio and risk weighed at 75%, except for past due loans. Such claims however,
have to be in strict compliance with the Product paper developed by the bank and
approved by their respective board of directors
Criteria:
•
Orientation criteria :- exposure is to an individual person or persons or to a small
business. Bank should obtain written declaration from the borrower to the effect
that their indebtedness is within the threshold across all banks and FIs..
•
Product criteria :- The exposure takes the form of any of the following:
−
Revolving credits and lines of credit, (including overdraft, hypothecation etc.)
−
Term loans and leases (e.g. hire purchase, auto loans and leases, student and
educational loans7) and,
−
Small business facilities and commitments,
6
Lending against securities (such as equities and bonds) whether listed or not, are specifically excluded from this category.
Likewise credit card receivables are excluded from this category. However, lending against personal guarantee and fully
backed by guaranteed cash flow such as pension etc. that has negligible risk of failure can be included in this category.
7
Personal finance includes overseas employment loan, home loan (to the extent they do not qualify for treatment
as claims secured by residential property), direct deprived sector loan.
v08 ævÆ 23
−
2.
f.
Deprived sector loans up to a threshold of Rs.10 million (Ten Million only)
•
Granularity criteria:- NRB must be satisfied that the regulatory retail portfolio is
sufficiently diversified to a degree that reduces the risks in the portfolio, warranting
the 75% risk weight. No aggregate exposure8 to one counterpart can exceed 0.5 %
of the overall regulatory retail portfolio.
•
Low value individual criteria :- The total aggregated exposure to one counterpart9
cannot exceed an absolute threshold of Rs.10 million (Nepalese Rupees Ten
Million only)
Banks which have claims that fulfill all criterion except for granularity may risk weigh
those claims at 100%
Claims secured by residential properties
1.
Lending to individuals meant for acquiring or developing residential property which
are fully secured by mortgages on residential property, that is or will be occupied by
the borrower or that is rented, will be risk-weighted at 60%. However, banks should
ensure the existence of adequate margin of security over the amount of loan based on
strict valuation rules.
Banks have to develop product paper and get it approved from the board of directors to
regulate this kind of lending. The claims in order to be eligible for this category have to
be in strict compliance with this product paper
g.
2.
Where the loan is not fully secured, such claims have to risk weighed at 150%
3.
When claims secured by residential properties are or have been past due10 at any point
of time during the last two years, they shall be risk-weighted at 100%, net of specific
provisions.
Claims secured by commercial real estate
1.
h.
Past due claims
1.
i.
2.
9
10
Any loan, except for claim secured by residential property, which is or has been past
due at any point of time during the last two years, will be risk-weighted at 150% net of
specific provision.
High risk claims
1.
8
Claims secured by mortgages on commercial real estate, except past due, shall be riskweighed at 100%. Commercial real estate hereby refers to mortgage of Office
buildings, retail space, multi-purpose commercial premises, multi-family residential
buildings, multi-tenanted commercial premises, industrial or warehouse space, hotels,
land acquisition, development and construction etc.
150% risk weight shall be applied for venture capital and private equity investments.
Exposures on Personal loan in excess of the threshold of regulatory retail portfolio and
exposures on credit card shall warrant a risk weight of 150%.
Aggregated exposure means gross amount (i.e. not taking any credit risk mitigation into account) of all forms of credit
exposures availed from the bank .
Counterpart refers to one or a group of borrowers defined by the NRB directives as a single obligor.
An exposure is past due if it falls into any other category other than Performing loan as per provisions of NRB directive on
Loan classification.
v08 ævÆ 24
j.
3.
Investments in the equity and other capital instruments of institutions, which are not
listed in the stock exchange and have not been deducted from Tier 1 capital, shall be
risk weighed at 150% net of provisions and valuation adjustments which are, directly or
through other comprehensive income, recognized on equity.
4.
The claims which are not fully secured or are only backed up by personal guarantee
shall attract 150% risk weight.
5.
Where loan cannot be segregated/or identified as regulatory retail portfolio or
qualifying residential mortgage loan or under other categories, it shall be risk weighed
at 150%.
Other assets
1.
With regard to other assets, following provisions have been made;
a.
Interest receivable/claim on government securities will be risk-weighed at 0%.
b.
Staff loan given as per Employee By-laws and secured by residential property,
that is or will be occupied by the staff or that is rented, will be risk-weighed at
50%. However, banks should ensure the existence of adequate margin of security
over the amount of loan based on strict valuation rules.
c.
Investments in equity or regulatory capital instruments issued by securities firms
will be risk-weighed at 100% net of valuation adjustments which are, directly or
through other comprehensive income, recognized on equity.
d.
Cash in transit and other cash items in the process of collection will be riskweighed at 20%. For this purpose, cash items shall include Cheque and Draft.
e.
Fictitious assets that have not been deducted from Tier 1 capital shall be risk
weighed at 100%.
f.
Investments in the equity and other capital instruments of institutions, which are
listed in the stock exchange and have not been deducted from Tier 1 capital, shall
be risk weighed at 100% net of provisions and valuation adjustments which are,
directly or through other comprehensive income, recognized on equity.
Investments in mutual fund shall also be risk weighted at 100% net of valuation
adjustments as described above.
g.
All Other assets will be risk-weighed at 100% net of specific provision and
valuation adjustments which are, directly or through other comprehensive
income, recognized on equity.
h.
k.
Lending against securities (bonds and shares) shall attract risk weight of 100 % .
Off balance sheet items
1.
Off-balance sheet items under the simplified standardized approach will be converted
into equivalent risk weight exposure using risk weight as follows:
Risk
Weight
Off Balance Sheet Exposure
Any commitments those are unconditionally cancelable at any time by the bank
without prior notice, or that effectively provide for automatic cancellation due to
deterioration in a borrower’s creditworthiness (for example bills under collection)
0%
Forward exchange contracts.
10%
v08 ævÆ 25
Short Term Trade-related contingencies
20%
Contingent liabilities arising from trade-related obligations, which are secured against
an underlying shipment of goods for both issuing and confirming bank and are short
term in nature. This includes documentary letters of credit, shipping guarantees issued
and any other trade-related contingencies with an original maturity up to six months.
Undertaking to provide a commitment on an off-balance sheet items
20%
Unsettled11 securities and foreign exchange transactions between bank to bank and
between bank and customer
20%
Long term irrevocable Credit Commitments
50%
Any un-drawn portion of committed credit lines sanctioned for a period of more than 1
year.
Performance-related contingencies
40%
Contingent liabilities, which involve an irrevocable obligation to pay a third party in
the event that counterparty fails to fulfill or perform a contractual non-monetary
obligation, such as delivery of goods by a specified date etc. This includes issue of
performance bonds, bid bonds, warranties, indemnities, underwriting commitments and
standby letters of credit in relation to a non-monetary obligation of counterparty under
a particular transaction.
Long term irrevocable Credit Commitments
50%
Any un-drawn portion of committed credit lines sanctioned for a period of more than 1
year. This shall include all unutilized limits in respect of revolving working capital
loans e.g. overdraft, cash credit, working capital loan etc. except for trade finance
exposures.
Short term irrevocable Credit Commitments
20%
Any un-drawn portion of committed credit lines sanctioned for a period of upto 1 year.
This shall include all unutilized limits in respect of revolving working capital loans e.g.
overdraft, cash credit, working capital loan etc. except for trade finance exposures.
Repurchase agreements, securities lending, securities borrowing, reverse repurchase
agreements and equivalent transactions
100%
This includes sale and repurchase agreements and asset sales with recourse, where the
credit risk remains with the purchasing bank.
Direct credit substitutes
100%
Any irrevocable off-balance sheet obligations which carry the same credit risk as a
direct extension of credit, such as an undertaking to make a payment to a third party in
the event that a counterparty fails to meet a financial obligation or an undertaking to a
counterparty to acquire a potential claim on another party in the event of default by that
party, constitutes a direct credit substitute. This includes potential credit exposures
arising from the issue of financial guarantees and credit derivatives, confirmation of
letters of credit (acceptances and endorsements), issue of standby letters of credit
serving as financial guarantees for loans, securities and any other financial liabilities,
11
An unsettled transaction is one where delivery of the instrument is due to take place against receipt of cash, but which
remain unsettled five business days after the due settlement date.
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and bills endorsed under bill endorsement lines (but which are not accepted by, or have
the prior endorsement of, another bank).
3.4
Unpaid portion of partly paid shares and securities
100%
Unpaid Guarantee Claim
200%
Other Contingent Liabilities
100%
CREDIT RISK MITIGATION:
Banks may use a number of techniques to mitigate the risks to which they are exposed. The prime
objective of this provision is to encourage the banks to manage credit risk in a prudent and effective
manner. As such, credit risks exposures may be collateralized12 in whole or in part with cash or
securities, or a loan exposure may be guaranteed by a third party. Where these various techniques
meet the minimum conditions mentioned below, banks which take eligible financial collateral are
allowed to reduce their credit exposure to counterparty when calculating their capital requirements
to take account of the risk mitigating effect of the collateral. However, credit risk mitigation is
allowed only on an account by account basis, even within regulatory retail portfolio.
As a general rule, no secured claim should receive a higher capital requirement than an otherwise
identical claim on which there is no collateral. Similarly, the effects of the CRM shall not be double
counted and capital requirement will be applied to banks on either side of the collateralized
transaction: for example, both repos and reverse repos will be subject to capital requirements.
Those portions of claims collateralized by the market value of recognized collateral receive the risk
weight applicable to the collateral instrument. The remainder of the claim should be assigned the
risk weight appropriate to the counter party.
Where the same security has been pledged for both the funded and non funded facilities, banks
should clearly demarcate the value of security held for funded and non funded facilities. In cases
where the bank has obtained the same security for various forms of facilities; banks are eligible to
claim the CRM benefit across all such exposures upto the eligible value of CRM.
a.
Minimum conditions for eligibility:
In order to obtain capital relief towards credit risk mitigation, there are certain basic
conditions that need to be fulfilled. Supervisors will monitor the extent to which banks satisfy
these conditions, both at the outset of a collateralized transaction and on an on-going basis.
1.
12
Legal certainty:- Collateral is effective only if the legal mechanism by which collateral
given is robust and ensures that the lender has clear rights over the collateral to
liquidate or retain it in the event of default. Thus, banks must take all necessary steps to
fulfill local contractual requirements in respect of the enforceability of security interest.
The collateral arrangements must be properly documented, with a clear and robust
procedure for the timely liquidation of collateral. A bank's procedures should ensure
that any legal conditions required for declaring the default of the customer and
liquidating the collateral are observed. Where the collateral is held by a custodian, the
bank must seek to ensure that the custodian ensures adequate segregation of the
collateral instruments and the custodian's own assets. Besides that, banks must obtain
A collateralized transaction is one in which: a) banks have a credit exposure or potential credit exposure; and b) that credit
exposures or potential credit exposure is hedged in whole or in part by collateral posted by the counter party or by a third
party on behalf of the counter party.
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legal opinions confirming the enforceability of the collateral arrangements in all
relevant jurisdictions.
2.
Low correlation with exposure:- In order for collateral to provide protection, the credit
quality of the obligor and the value of the collateral must not have a material positive
correlation. For example, securities issued by the collateral provider - or by any related
group entity - would provide little protection and so would be ineligible.
3.
Maturity Mismatch:- The maturity of the underlying exposure and the maturity of the
hedge should both be defined conservatively. The effective maturity of the underlying
should be gauged as the longest possible remaining time before the obligor is scheduled
to fulfill its obligation. The collateral must be pledged for at least the life of the
exposure. In case of mismatches in the maturity of the underlying exposure and the
collateral, it shall not be eligible for CRM benefits.
4.
Currency Mismatch:- Ideally the currency of the underlying exposure and the collateral
should be the same. Where the credit exposure is denominated in a currency that differs
from that in which the underlying exposure is denominated, there is a currency
mismatch. Where mismatches occur, it shall be subject to supervisory haircut of 10%.
5.
Risk Management:- While CRM reduces credit risk, it simultaneously may increase
other risks to which a bank is exposed, such as legal, operational, liquidity and market
risks. Therefore, it is imperative that banks employ robust procedures and processes to
control these risks, including strategy; consideration of the underlying credit; valuation;
policies and procedures; systems; control of roll-off risks; and management of
concentration risk arising from the bank's use of CRM techniques and its effect with the
bank's overall credit profile. In case where these requirements are not fulfilled, NRB
may not recognize the benefit of CRM techniques.
6.
Qualifying criteria for guarantee:- A guarantee (counter guarantee) to be eligible must
represent a direct claim on the protection provider and must be explicitly referenced to
specific exposures or a pool of exposures, so that the extent of the cover is clearly
defined and irrefutable. Other than non-payment by a protection purchaser of money
due in respect of the credit protection contract it must be irrevocable in that there must
be no clause in the contract that would increase the effective cost of cover as a result of
deteriorating credit quality in the hedged exposure. It must also be unconditional in that
there should be no clause in the protection contract outside the control of the bank that
could prevent the protection provider from being obliged to pay out in a timely manner
in the event that the original counter party fails to make the payments due.
On the qualifying default or non-payment of the counter party, the bank may in a
timely manner pursue the guarantor for any monies outstanding under the
documentation governing the transaction. The guarantor may make one lump sum
payment of all monies under such documentation to the bank, or the guarantor may
assume the future payment obligations of the counter party covered by the guarantee.
The bank must have the right to receive any such payments from the guarantor without
first having to take legal actions in order to pursue the counter party payment.
b.
Eligible Collateral:
1.
Cash deposit (as well as certificates of deposit or fixed deposits or other deposits) with
the bank. The banks may only claim these as CRM only if it has specific authority to
recover the amount from this source in case of default.
2.
Fixed Deposit Receipts/Certificates of deposits/other deposits of other Banks and FIs,
who fulfill the capital adequacy requirements, subject to a 20% supervisory haircut.
v08 ævÆ 28
c.
3.
Gold.
4.
Securities issued by the Government of Nepal and Nepal Rastra Bank.
5.
Guarantee of the Government of Nepal
6.
Financial guarantee/counter guarantee of domestic banks and FIs who meet the
minimum capital adequacy requirements subject to a haircut of 20%.
7.
Securities/Financial guarantee/Counter guarantee issued by sovereigns.
8.
Securities/Financial guarantee/Counter guarantee issued by MDBs in the list specified
in 3.3 b (3 & 4)
9.
Securities/Financial guarantee/Counter guarantee issued by banks with ECA rating 2 or
better. The supervisory haircut shall be 20% and 50% for the banks with ECA rating of
0-1 and 2 respectively.
Methodology for using CRM
Step 1: Identify the accounts eligible for capital relief under credit risk mitigation.
Step 2: Assess the value of the exposure and the eligible collateral.
Step 3: Adjust the value of the eligible collateral in respect of the supervisory haircut in
terms of currency mismatch and other eligibility requirements.
Step 4: Compare the adjusted value of the collateral with the outstanding exposure.
Step 5: The value of the eligible CRM is the lower of the adjusted value of the collateral and
the outstanding exposure.
Step 6: Plot the eligible CRM in the appropriate category of credit risk.
The sum total of net amount of eligible CRM as per “Form No.4 Exhibit of claims with
eligible credit risk mitigants” shall be consistent with the “Form No.3 Eligible Credit Risk
Mitigants” prescribed in this framework.
4.
OPERATIONAL RISK
4.1
GENERAL:
Operational risk is the risk of loss resulting from inadequate internal processes, people, and
systems, or from external events. Operational risk itself is not a new concept, and well run banks
have been addressing it in their internal controls and corporate governance structures. However,
applying an explicit regulatory capital charge against operational risk is a relatively new and
evolving idea. Basel II requires banks to hold capital against the risk of unexpected loss that could
arise from the failure of operational systems.
The most important types of operational risk involve breakdowns in internal controls and corporate
governance. Such breakdowns can lead to financial losses through error, fraud, or failure to perform
in a timely manner or cause the interests of the bank to be compromised in some other way, for
example, by its dealers, lending officers or other staff exceeding their authority or conducting
business in an unethical or risky manner. Other aspects of operational risk include major failure of
information technology systems or events such as major fires or other disasters.
4.2
BASIC INDICATOR APPROACH:
v08 ævÆ 29
Under the basic indicator approach, banks must hold capital for operational risk equal to the
average over the previous three years of a fixed percentage (denoted alpha) of positive annual gross
income.
The capital charge for operational risk may be expressed as follows:
KBIA = [∑(GI1..n  α)]/N
where:
KBIA = capital charge under the Basic Indicator Approach
GI = annual gross income, where positive, over the previous three years
N = number of the previous three years for which gross income is positive
α = 15 percent.
NRB shall review the capital requirement produced by this approach for general credibility,
especially in relation to a bank's peers and in the event that credibility is lacking, appropriate
supervisory action under Review Process shall be considered.
Figures for the year, in which annual gross income is negative or zero, should be excluded from
both the numerator and denominator while calculating the average. In case where the gross income
for all of the last three years is negative, 5% of total credit and investments net of specific
provisions shall be considered as the capital charge for operational risk. For this purpose
investments shall comprise of money at call, placements, investment in government securities and
other investments irrespective of currency.
Similarly, in case of new banks which have not completed a year of operation and whose average
gross income cannot be measured reliably, they shall also be required to compute their capital
charge for operational risk vide the same approach as prescribed for banks with negative gross
income. These banks may use the gross income approach from the second year onwards. But, based
on the reasonableness of the so computed capital charge for Operation Risk, during the first three
years of operation, review process may require additional proportion of capital charge if deemed
necessary.
4.3
GROSS INCOME:
Gross income is defined as "net Interest Income" plus "non interest income". It is intended that this
measure should:
a.
be gross of any provisions (e.g. for unpaid interest) and write-offs made during the year;
b.
be gross of operating expenses, exclude reversal during the year in respect of provisions and
write-offs made during the previous year(s);
c.
exclude income/gain recognized from the disposal of items of movable and immovable
property;
d.
exclude realized profits/losses from the sale of securities in the “held to maturity” category;
e.
exclude other extraordinary or irregular items of income and expenditure
Thus, for the purpose of capital adequacy requirements, gross income shall be summation of:
a.
Total operating income as disclosed in Profit and Loss account prepared as per NRB directive
no.4. The total operating income comprises of:
1. Net Interest Income
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2. Commission and Discount Income
3. Other Operating Income
4. Exchange Fluctuation Income
b.
Addition/deduction in the Interest Suspense during the period.
Banks shall use the annual audited financials of the last three years for the computation of gross
income under this approach. Hence, the capital requirement for operational risk for a whole
financial year shall remain constant. Until the accounts are finalized for the financial year, banks
shall use the provisional figures for the period, which should be validated by the internal auditor of
the bank.
4.4
COMPUTATION OF RISK WEIGHT:
Operational risk-weighted assets are determined by multiplying the operational risk capital charge
by 9.09 and adding together with the risk weighted exposures for credit risk.
5.
MARKET RISK
5.1
DEFINITION OF MARKET RISK:
Market risk is defined as the risk of losses in on-balance sheet and off-balance sheet positions
arising from adverse movements in market prices. The major constituents of market risks are:
5.2
a.
The risks pertaining to interest rate related instruments;
b.
Foreign exchange risk (including gold positions) throughout the bank; and
c.
The risks pertaining to investment in equities and commodities.
SEGREGATION OF INVESTMENT PORTFOLIO:
Banks shall recognize measure, present and disclose the investment instruments as per the
requirement of NFRSs.
5.3
NET OPEN POSITION APPROACH:
Out of the various components of market risk, foreign exchange risk is the predominant risk in our
country. The effects of other forms of market risk are minimal. Thus, a net open position approach
has been devised to measure the capital requirement for market risk. As evidenced by its name, this
approach only addresses the risk of loss arising out of adverse movements in exchange rates. This
approach will be consolidated over time to incorporate other forms of market risks as they start to
gain prominence.
The designated Net Open Position approach requires banks to allocate a fixed proportion of capital
in terms of its net open position. The banks should allocate 5 percentage of their net open positions
as capital charge for market risk.
5.4
NET OPEN POSITION:
Net open position is the difference between the assets and the liability in a currency. In other words,
it is the uncovered volume of asset or liability which is exposed to the changes in the exchange
rates of currencies. For capital adequacy requirements the net open position includes both net spot
positions as well as net forward positions.
For capital adequacy purposes, banks should calculate their net open position in the following
manner:
a.
Calculate the net open position in each of the foreign currencies.
b.
Convert the net open positions in each currency to NPR as per prevalent exchange rates.
v08 ævÆ 31
5.5
c.
Aggregate the converted net open positions of all currencies, without paying attention to long
or short positions.
d.
This aggregate shall be the net open position of the bank.
COMPUTATION OF RISK WEIGHT:
Risk-weighted assets in respect of market risk are determined by multiplying the capital charges by
9.09 and adding together with the risk weighted exposures for credit risk.
6.
REVIEW PROCESS
6.1
GENERAL:
The supervisory review process of the framework is intended not only to ensure that banks have
adequate capital to support all the risks in their business, but also to encourage banks to develop
and use better risk management techniques in monitoring and managing their risks. It is the
responsibility of the bank management in developing an internal capital assessment process and
setting capital targets that are commensurate with the bank’s risk profile and control environment
beyond the core minimum requirements.
Nepal Rastra Bank recognizes the significance of the relationship between the amount of capital
held by the bank against its risks and the strength and effectiveness of the bank’s risk management
and internal control processes. However, increased capital should not be viewed as the only option
for addressing increased risks confronting the bank. Other means for addressing risk, such as
strengthening risk management, applying internal limits, strengthening the level of provisions and
reserves, and improving internal controls, must also be considered. Furthermore, capital should not
be regarded as a substitute for addressing fundamentally inadequate control or risk management
processes.
There are three main areas that is particularly suited to treatment under this process: risks
considered under minimum capital requirements which are not fully captured it (e.g. credit
concentration risk); those factors not taken into account by the minimum capital requirements (e.g.
business and strategic risk); and factors external to the bank (e.g. business cycle effects).
In order to achieve the objectives of the supervisory review process, this process has been broadly
divided into three parts:
a.
Internal Capital Adequacy Assessment Process (ICAAP)
b.
Supervisory Review
c.
Supervisory Response
Nepal Rastra Bank has issued INTERNAL CAPITAL ADEQUACY ASSESSMENT
PROCESS (ICAAP) GUIDELINE to provide detail guideline for ICAAP and Supervisory
Review Process. This guideline will also be a part of this framework.
6.2
INTERNAL CAPITAL ADEQUACY ASSESSMENT PROCESS:
The internal capital adequacy assessment process (ICAAP) is a comprehensive process which
requires board and senior management oversight, monitoring, reporting and internal control reviews
at regular intervals to ensure the alignment of regulatory capital requirement with the true risk
profile of the bank and thus ensure long-term safety and soundness of the bank. The key
components of an effective ICAAP are discussed below.
a.
Board and senior management oversight
Bank management is responsible for understanding the nature and level of risk being taken by
the bank and how this risk relates to adequate capital levels. It is also responsible for ensuring
v08 ævÆ 32
that the formality and sophistication of the risk management processes is commensurate with
the complexity of its operations. A sound risk management process, thus, is the foundation
for an effective assessment of the adequacy of a bank’s capital position.
The board of directors of the bank are responsible for setting the bank’s tolerance for risks.
The board should also ensure that management establishes a mechanism for assessing various
risks; develops a system to relate these risks to the bank’s capital level and sets up a method
for monitoring compliance with internal policies. It is equally important that the board instills
strong internal controls and thereby an effective control environment through adoption of
written policies and procedures and ensures that the policies and procedures are effectively
communicated throughout the bank.
The analysis of a bank’s current and future capital requirements in relation to its strategic
objectives is a vital element of the strategic planning process. The strategic plan should
clearly outline the bank’s capital needs, anticipated capital expenditures, desirable capital
level, and external capital sources. Senior management and the board should view capital
planning as a crucial element in being able to achieve its desired strategic objectives.
b.
Sound capital assessment
Another crucial component of an effective ICAAP is the assessment of capital. In order to be
able to make a sound capital assessment the bank should, at minimum, have the following:
c.
•
Policies and procedures designed to ensure that the bank identifies, measures, and reports
all material risks;
•
A process that relates capital to the level of risk;
•
A process that states capital adequacy goals with respect to risk, taking account of the
bank’s strategic focus and business plan; and
•
A process of internal control, reviews and audit to ensure the integrity of the overall
management process.
Comprehensive assessment of risks
All material risks faced by the bank should be addressed in the capital assessment process.
Nepal Rastra Bank recognizes that not all risks can be measured precisely. However, bank
should develop a process to estimate risks with reasonable certainties. In order to make a
comprehensive assessment of risks, the process should, at minimum, address the following
forms of risk.
1.
Credit risk: Banks should have methodologies that enable them to assess the credit risk
involved in exposures to individual borrowers or counterparties as well as at the
portfolio level. The credit review assessment of capital adequacy, at a minimum,
should cover risk rating systems, portfolio analysis/aggregation, large exposures and
risk concentrations.
Internal risk ratings are an important tool in monitoring credit risk. Internal risk ratings
should be adequate to support the identification and measurement of risk from all credit
exposures, and should be integrated into an institution’s overall analysis of credit risk
and capital adequacy. The ratings system should provide detailed ratings for all assets,
not only for problem assets.
2.
Credit concentration risk: Risk concentrations are arguably the single most important
cause of major problems in banks. A risk concentration is any single exposure or group
of exposures with the potential to produce losses large enough (relative to a bank’s
v08 ævÆ 33
capital, total assets, or overall risk level) to threaten a bank’s health or ability to
maintain its core operations.
Lending being the primary activity of most banks, credit risk concentrations are often
the most material risk concentrations within a bank. However, risk concentrations can
arise in a bank’s assets, liabilities, or off-balance sheet items, through the execution or
processing of transactions (either product or service), or through a combination of
exposures across these broad categories. Credit risk concentrations are based on
common or correlated risk factors, which, in times of stress, have an adverse effect on
the creditworthiness of each of the individual counterparties making up the
concentration.
Such credit concentrations are not addressed in the minimum capital requirements for
credit risk. Thus, banks should have in place effective internal policies, systems and
controls to identify, measure, monitor, and control their credit risk concentrations.
Banks should explicitly consider the extent of their credit risk concentrations in their
assessment of capital adequacy under review processes. These policies should cover the
different forms of credit risk concentrations to which a bank may be exposed to. Such
concentrations include but are not limited to:
•
Significant exposures to an individual counterparty or group of related
counterparty. Banks might also establish an aggregate limit for the management
and control of all of its large exposures as a group;
•
Credit exposures to counterparties in the same economic sector or geographic
region;
•
Credit exposures to counterparties whose financial performance is dependent on the
same activity or commodity; and
•
Indirect credit exposures arising from a bank’s CRM activities (e.g. exposure to a
similar type of collateral or credit protection provided by a single counterparty or
same collateral in cases of multiple banking).
A bank’s framework for managing credit risk concentrations should be clearly
documented and should include a definition of the credit risk concentrations relevant to
the bank and how these concentrations and their corresponding limits are calculated.
Limits should be defined in relation to a bank’s capital, total assets or, where adequate
measures exist, its overall risk level. A bank’s management should conduct periodic
stress tests of its major credit risk concentrations and review the results of those tests to
identify and respond to potential changes in market conditions that could adversely
impact the bank’s performance.
3.
Operational risk: The failure to properly manage operational risk can result in a
misstatement of an institution’s risk/return profile and expose the institution to
significant losses. Gross income, used in the Basic Indicator Approach is only a proxy
for the scale of operational risk exposure of a bank and can in some cases
underestimate the need for capital. Thus, Banks should develop a framework for
managing operational risk and evaluate the adequacy of capital as prescribed by this
framework. The framework should cover the bank’s appetite and tolerance for
operational risk, as specified through the policies for managing this risk, including the
extent and manner in which operational risk is transferred outside the bank. It should
also include policies outlining the bank’s approach to identifying, assessing, monitoring
and controlling/mitigating the risk.
v08 ævÆ 34
4.
Market risk: The prescribed approach for the computation of capital charge for market
risk is very simple and thus may not be directly aligned with the magnitude of risk.
Likewise, the approach only incorporates risks arising out of adverse movements in
exchange rates while ignoring other forms of risks like interest rate risk and equity
risks. Thus, banks should develop a framework that addresses these various forms of
risk and at the same time perform stress tests to evaluate the adequacy of capital.
The use of internal models by the bank for the measurement of market risk is highly
encouraged. Wherever bank's make use of internal models for computation of capital
charge for market risks, bank management should ensure the adequacy and
completeness of the system regardless of the type and level of complexity of the
measurement system as the quality and reliability of the measurement system is largely
dependent on the quality of the data and various assumptions used in the model.
d.
5.
Liquidity risk: Liquidity is crucial to the ongoing viability of any financial institution.
The capital positions can have a telling effect on institution’s ability to obtain liquidity,
especially in a crisis. Each bank must have adequate systems for measuring, monitoring
and controlling liquidity risk. Banks should evaluate the adequacy of capital given their
own liquidity profile and the liquidity of the markets in which they operate. Banks are
also encouraged to make use of stress testing to determine their liquidity needs and the
adequacy of capital.
6.
Other risks: Although the ‘other’ risks, such as reputational and strategic risk, are not
easily measurable, banks are expected to take these into consideration as well while
deciding on the level of capital.
Monitoring and reporting
The bank should establish an adequate system for monitoring and reporting risk exposures
and assessing how the bank’s changing risk profile affects the need for capital. The bank’s
senior management or board of directors should, on a regular basis, receive reports on the
bank’s risk profile and capital needs. These reports should allow senior management to:
e.
•
Evaluate the level and trend of material risks and their effect on capital levels;
•
Evaluate the sensitivity and reasonableness of key assumptions used in the capital
assessment measurement system;
•
Determine that the bank holds sufficient capital against the various risks and is in
compliance with established capital adequacy goals; and
•
Assess its future capital requirements based on the bank’s reported risk profile and make
necessary adjustments to the bank’s strategic plan accordingly.
Internal control review
A bank’s internal control structure is essential to a sound capital assessment process.
Effective control of the capital assessment process includes an independent review and,
where appropriate, the involvement of internal or external audits. The bank’s board of
directors has a responsibility to ensure that management establishes a system for assessing the
various risks, develops a system to relate risk to the bank’s capital level, and establishes a
method for monitoring compliance with internal policies. The board should regularly verify
whether its system of internal controls is adequate to ensure well-ordered and prudent
conduct of business.
The bank should conduct periodic reviews of its risk management process to ensure its
integrity, accuracy, and reasonableness. Key areas that should be reviewed include:
v08 ævÆ 35
6.3
•
Appropriateness of the bank’s capital assessment process given the nature, scope and
complexity of its activities;
•
Identification of large exposures and risk concentrations;
•
Accuracy and completeness of data inputs into the bank’s assessment process;
•
Reasonableness and validity of scenarios used in the assessment process; and
•
Stress testing and analysis of assumptions and inputs.
SUPERVISORY REVIEW:
Nepal Rastra Bank shall regularly review the process by which a bank assesses its capital adequacy,
risk positions, resulting capital levels, and quality of capital held by a bank. Supervisors shall also
evaluate the degree to which a bank has in place a sound internal process to assess capital
adequacy. The emphasis of the review should be on the quality of the bank’s risk management and
controls and should not result in supervisors functioning as bank management. The periodic review
can involve any or a combination of:
•
On-site examinations or inspections;
•
Off-site review;
•
Discussions with bank management;
•
Review of work done by external auditors (provided it is adequately focused on the necessary
capital issues); and
•
Periodic reporting.
Some of the key areas which will be reviewed during the supervisory review process are discussed
hereunder
a.
Review of adequacy of risk assessment
NRB shall assess the degree to which internal targets and processes incorporate the full range
of material risks faced by the bank. Supervisors shall also review the adequacy of risk
measures used in assessing internal capital adequacy and the extent to which these risk
measures are also used operationally in setting limits, evaluating business line performance,
and evaluating and controlling risks more generally. Supervisors shall consider the results of
sensitivity analyses and stress tests conducted by the institution and how these results relate
to capital plans.
b.
Assessment of capital adequacy
NRB shall review the bank’s processes to determine that:
•
Target levels of capital chosen are comprehensive and relevant to the current operating
environment;
•
These levels are properly monitored and reviewed by senior management; and
•
The composition of capital is appropriate for the nature and scale of the bank’s business.
NRB shall also consider the extent to which the bank has provided for unexpected events in
setting its capital levels. This analysis should cover a wide range of external conditions and
scenarios, and the sophistication of techniques and stress tests used should be commensurate
with the bank’s activities.
v08 ævÆ 36
c.
Assessment of the control environment
NRB shall consider the quality of the bank’s management information reporting and systems,
the manner in which business risks and activities are aggregated, and management’s record in
responding to emerging or changing risks. In all instances, the capital level at an individual
bank should be determined according to the bank’s risk profile and adequacy of its risk
management process and internal controls. External factors such as business cycle effects and
the macroeconomic environment should also be considered.
d.
Supervisory review of compliance with minimum standards
In order to obtain relief as per this framework banks are required to observe a number of
requirements, including risk management standards and disclosures. In particular, banks will
be required to disclose features of their internal methodologies used in calculating minimum
capital requirements. As part of the supervisory review process, supervisors must ensure that
these conditions are being met on an ongoing basis. Likewise, the supervisors must ensure
that qualifying criteria as specified in the framework are continuously being met as these
criteria are developed as benchmarks that are aligned with bank management expectations for
effective risk management and capital allocation.
e.
Significance of risk transfer
Securitization or credit sale agreements with recourse may be carried out for purposes other
than credit risk transfer (e.g. funding). Where this is the case, there might still be a limited
transfer of credit risk. However, for an originating bank to achieve reductions in capital
requirements, the risk transfer arising from a securitization or credit sale has to be deemed
significant by the NRB. If the risk transfer is considered to be insufficient or non existent,
NRB can require the application of a higher capital requirement or, alternatively, may deny a
bank from obtaining any capital relief from the securitization or transfer agreements.
Therefore, the capital relief that can be achieved will correspond to the amount of credit risk
that is effectively transferred.
f.
Credit Risk Mitigants
In case when the eligibility requirements are not fulfilled, NRB will not consider Credit Risk
Mitigants in allocating capital. Similarly, CRM may give rise to residual risks, which may
render the overall risk reduction less effective. Where, these risks are not adequately
controlled by the bank, NRB may impose additional capital charges or take other appropriate
supervisory actions.
g.
Operational risk and Market Risk
The framework prescribes simple approaches for allocating capital for operational and market
risk which may not be directly aligned with the volume and complexity of risk. Thus, the
supervisor shall consider whether the capital requirements generated by the prescribed
approaches gives a consistent picture of the individual bank's risk exposure in comparison
with the peer group and the banking industry at large. Where NRB is convinced such is not
the case, appropriate supervisory response is warranted.
h.
Market Discipline
The framework requires banks to disclose various key informations about their business on a
periodic basis. It is imperative that the banks discharge their obligations under the disclosure
requirements in order to be eligible to claim benefits of CRM. In line with the utmost
significance of this requirement, the supervisor shall review the adequacy of the disclosures.
As a part of this process itself, the supervisor shall regularly review the website of the banks
v08 ævÆ 37
and review the contents of the site. Wherever the review process identifies any shortcomings
or non-compliances, appropriate supervisory response shall be initiated.
6.4
SUPERVISORY RESPONSE:
Nepal Rastra Bank expects banks to operate above the minimum regulatory capital ratios.
Wherever, NRB is not convinced about the risk management practices and the control environment,
it has the authority to require banks to hold capital in excess of the minimum.
a.
Supervisory adjustments in risk weighted assets and capital
Having carried out the review process as described above, supervisors should take
appropriate action if they are not satisfied with the results of the bank’s own risk assessment
and capital allocation. In such a scenario, NRB shall be empowered to undertake any or
combination of the following adjustments in the banks risk weighted assets and regulatory
capital computations.
1.
Shortfall in provisions made by the bank against adversely classified assets shall be
deducted from the Tier 1 capital.
2.
The loans and facilities extended to Directors, Employees (other than loans given under
Employee rules), Shareholders holding more than 1% percent shares and related parties
as well as loans, advances and facilities restricted by the prevailing rules and
regulations shall be deducted from Tier 1 capital.
3.
In case the bank has provided loans and facilities in excess of its Single Obligor Limits,
10% of all such excess exposures shall be added to the risk weighted exposure for
credit risk.
4.
Where the bank has been involved in the sale of credit with recourse facility, 1% of the
contract (sale) value shall be added to the risk weight for credit risk.
5.
Where the banks do not have satisfactory Assets Liability Management policies and
practices to effectively manage the market risks, an additional risk weight of 1% of Net
Interest Income of the immediate previous financial year shall be added to the risk
weight for market risk
Where the Net Interest Income of the immediate previous financial year is negative, 1%
of the total credit and investments net of specific provisions shall be the capital charge
for unsatisfactory ALM policies and practices.
6.
Where the bank's net liquid asset to total deposit ratio is less than 20%, a risk weight of
1% (as given in the table below) of total deposit, for each percent or portion of percent
shortfall in such ratio, is added to total of the Risk Weighted Exposures.
Net liquid asset to total deposit A risk weight to be added to the Risk Weighted
ratio
Exposures
19% - less than 20%
18% - less than 19%
17% - less than 18%
16% - less than 17%
15% - less than 16%
1% of total deposit
2% of total deposit
3% of total deposit
4% of total deposit
5% of total deposit and so on.
For this purpose, liquid assets include cash and bank balances, money at call & short
notice, placement up to 90 days and investment in government securities. Borrowings
repayable up to 90 days is deducted from liquid assets to obtain net liquid assets.
v08 ævÆ 38
7.
Where the banks do not adopt sound practices for the management of operational risk,
an additional capital charge of 2% to 5% of Gross Income of Immediate previous
financial year shall be levied for operational risks.
8.
Where the Gross Income determined for computation of capital charge of Operational
Risk for all of the last three years is negative and where the banks themselves have not
addressed the capital charge for operational risk, 5% of the total credit and investments
net of specific provisions shall be the capital charge for operational risk.
New banks who have not completed a year of operation and hence whose gross income
cannot be measured reliably and where the banks themselves have not addressed the
capital charge for operational risk, shall also be required to compute their capital charge
for operational risk vide the same approach as prescribed for banks with negative gross
income. These banks may use the gross income approach from the second year
onwards. But, based on the reasonableness of the so- computed capital charge for
Operation Risk, during the first three years of operation, review process may require
additional proportion of capital charge.
b.
9.
During the course of review, where the supervisor is not satisfied with the overall risk
management policies and procedures of the bank, the total risk weighted exposures of
the bank shall be increased up to 5%.
10.
In case the bank has not achieved the desired level of disclosure requirements, the total
risk weighted exposures of the bank shall be increased up to 3%.
11.
Banks that do not meet the eligibility requirements to claim the benefit under credit risk
mitigation techniques shall not be allowed the benefit of CRM.
Corrective Actions for Non-Compliances
1.
The failure on part of the banks to meet the provisions of this framework shall be
considered as a violation of the NRB directives and shall attract stipulated actions. The
nature of the enforcement action largely depends on degree of the capital adequacy of
the bank. The trigger points and the prescribed action in case of non-compliance shall
be as per the provisions of Prompt Corrective Action Byelaw 2074 propounded by
Nepal Rastra Bank.
7.
DISCLOSURE
7.1
GENERAL:
The purpose of disclosure requirements is to complement the minimum capital requirements and
the review process by developing a set of disclosure requirements which will allow market
participants to assess key pieces of information on the scope of application, capital, risk exposures,
risk assessment processes, and hence the capital adequacy of the bank. It is believed that providing
disclosures that are based on a common framework is an effective means of informing the market
about a bank’s exposure to those risks and provides a consistent and comprehensive disclosure
framework that enhances comparability. The importance of disclosure is more pronounced in cases
of banks that rely on internal methodologies in assessing capital requirements.
7.2
DISCLOSURE PRINCIPLES:
Banks should have a formal disclosure policy approved by the Board of directors that addresses the
bank’s approach for determining what disclosures it will make and the internal controls over the
disclosure process. In addition, banks should implement a process for assessing the appropriateness
of their disclosures, including validation and frequency. While deciding on the disclosure policy,
v08 ævÆ 39
the board should pay due attention to strike a balance between materiality and proprietary and
confidential information.
a.
Materiality
Besides the minimum prescribed disclosure requirements, a bank should decide which
additional disclosures are relevant for it based on the materiality concept. Information would
be regarded as material if its omission or misstatement could change or influence the
assessment or decision of a user relying on that information for the purpose of making
economic decisions.
b.
Proprietary and confidential information
Proprietary information encompasses information (for example on products or systems), that
if shared with competitors would render a bank’s investment in these products/systems less
valuable, and hence would undermine its competitive position. Information about customers
is often confidential, in that it is provided under the terms of a legal agreement or
counterparty relationship. This has an impact on what banks should reveal in terms of
information about their customer base, as well as details on their internal arrangements, for
instance methodologies used, parameter estimates, data etc. The disclosure requirements set
out below by NRB aims to strike an appropriate balance between the need for meaningful
disclosure and the protection of proprietary and confidential information.
7.3
VALIDATION:
The disclosures of the bank should be subjected to adequate validation. In addition, supplementary
material (such as Management’s Discussion and Analysis) that is published should also be
subjected to sufficient scrutiny (e.g. internal control assessments, etc.) to satisfy the validation
issue. If material is not published under a validation regime, for instance in a stand alone report or
as a section on a website, then management should ensure that appropriate verification of the
information takes place, in accordance with the general disclosure principles.
7.4
DISCLOSURE REQUIREMENTS:
Banks should at minimum, disclose the following information at the stipulated time intervals. At
the same time, banks shall be free to disclose any other information they consider important for its
stakeholders as and when they consider necessary, beyond the prescribed requirements.
a.
Banks should provide the following disclosures as at the end of each financial year along with
the annual financial statements.
1.
Capital structure and capital adequacy
o
Tier 1 capital and a breakdown of its components;
o
Tier 2 capital and a breakdown of its components;
o
Detailed information about the Subordinated Term Debts with information on the
outstanding amount, maturity, amount raised during the year and amount eligible to
be reckoned as capital funds.
o
Deductions from capital;
o
Total qualifying capital;
o
Capital adequacy ratio;
o
Summary of the bank’s internal approach to assess the adequacy of its capital to
support current and future activities, if applicable; and
v08 ævÆ 40
o
2.
Summary of the terms, conditions and main features of all capital instruments,
especially in case of subordinated term debts including hybrid capital instruments.
Risk exposures
o
Risk weighted exposures for Credit Risk, Market Risk and Operational Risk;
o
Risk Weighted Exposures under each of 11 categories of Credit Risk;
o
Total risk weighted exposure calculation table;
o
Amount of NPAs (both Gross and Net)
➢ Restructure/Reschedule Loan
➢ Substandard Loan
➢ Doubtful Loan
➢ Loss Loan
NPA ratios
➢ Gross NPA to gross advances
➢ Net NPA to net advances
o Movement of Non Performing Assets
o Write off of Loans and Interest Suspense
o Movements in Loan Loss Provisions and Interest Suspense
o Details of additional Loan Loss Provisions
o Segregation of investment portfolio into Held for trading, Held to maturity and
Available for sale category
Risk Management Function
o For each separate risk area (Credit, Market and Operational risk), banks must
describe their risk management objectives and policies, including:
o
3.
➢ Strategies and processes;
➢ The structure and organization of the relevant risk management function;
➢ The scope and nature of risk reporting and/or measurement systems; and
➢ Policies for hedging and/or mitigating risk and strategies, and processes for
monitoring the continuing effectiveness of hedges/mitigants.
o
b.
Types of eligible credit risk mitigants used and the benefits availed under CRM.
All commercial banks should make following disclosures on a quarterly basis on their
respective websites.
o Tier 1 capital and a breakdown of its components;
o Tier 2 capital and a breakdown of its components;
o Detailed information about the Subordinated Term Debts with information on the
outstanding amount, maturity, amount raised during the year and amount eligible to be
reckoned as capital funds.
o Deductions from capital;
o Total qualifying capital;
o Capital adequacy ratio;
o Risk weighted exposures for Credit Risk, Market Risk and Operational Risk;
o Risk Weighted Exposures under each of 11 categories of Credit Risk;
o Total risk weighted exposure calculation table;
v08 ævÆ 41
o
c.
d.
Amount of NPAs (both Gross and Net)
➢ Restructure/Reschedule Loan
➢ Substandard Loan
➢ Doubtful Loan
➢ Loss Loan
o NPA ratios
➢ Gross NPA to gross advances
➢ Net NPA to net advances
o Movement of Non Performing Assets
o Write off of Loans and Interest Suspense
o Movements in Loan Loss Provisions and Interest Suspense
o Details of Additional Loan Loss Provisions
o Segregation of investment portfolio into Held for trading, Held to maturity and Available
for sale category
o Summary of the bank’s internal approach to assess the adequacy of its capital to support
current and future activities, if applicable; and
o Summary of the terms, conditions and main features of all capital instruments, especially
in case of subordinated term debts including hybrid capital instruments.
Disclosure requirements under this framework should also be published in the respective
websites of the banks. Such disclosures of the banks should also be updated to reflect the
capital adequacy position of the banks after the supervisory adjustments under the review
process. Banks that do not host a website yet are required to make the necessary
arrangements to host a website immediately.
Banks are required to report to NRB their capital adequacy computations, according to the
format as specified in Annexure of this framework on a monthly basis within one month after
the end of the month or as required by NRB from time to time. All such returns has to be
validated by the internal auditor of the bank. If the monthly internal audit couldnot be carried
out, it should be disclosed on the monthly returns. But, such returns at the end of the quarter
must be submitted with the validation from the internal auditor of the bank.
Besides the returns specified above, a bank must inform NRB within 30 days of:
1. Any breach of the minimum capital adequacy requirements set out in this framework
together with an explanation of the reasons for the breach and the remedial measures it
has taken to address those breaches.
2. Any concerns it has about its capital adequacy, along with proposed measures to address
these concerns.
e.
Full compliance of these disclosure requirements is a pre-requisite before banks can obtain
any capital relief (i.e., adjustments in the risk weights of collateralized or guaranteed
exposures) in respect of any credit risk mitigation techniques.
v08 ævÆ 42
FORM NO. 1 CAPITAL ADEQUACY TABLE (Summary)
Particulars
Common Equity Tier 1 Capital
Tier 1 Capital
Tier 2 Capital
Total Capital
Risk-Weighted Exposures
Current Period
(Rs.In …..)
Previous Period
Regulatory Ratios
Leverage Ratio
Common Equity Tier 1 to Risk Weighted Exposure Ratio
Tier 1 to Risk Weighted Exposure Ratio
Total Capital to Risk Weighted Exposure Ratio
Current Period
Previous Period
FORM NO. 1A CAPITAL ADEQUACY TABLE
1. 1 Risk Weighted Exposures
Current Period
(Rs.In …..)
Previous
Period
a
Risk Weighted Exposure for Credit Risk
b
Risk Weighted Exposure for Operational Risk
c
Risk Weighted Exposure for Market Risk
Adjustments under Pillar II
Adjustment as per SRP 6.4a (5)
Adjustment as per SRP 6.4a (6)
Adjustment as per SRP 6.4a (7)
Adjustment as per SRP 6.4a (9)
Adjustment as per SRP 6.4a (10)
Total Risk Weighted Exposures (After Bank's adjustments of Pillar II)
1.2 CAPITAL
Tier 1 Capital (Core Capital) (CET1 +AT1)
Common Equity Tier 1 (CET 1)
a
Paid up Equity Share Capital
b
Equity Share Premium
c
Proposed Bonus Equity Shares
d
Statutory General Reserves
e
Retained Earnings
f
Un-audited current year cumulative profit/(Loss)
g
Capital Redemption Reserve
h
Capital Adjustment Reserve
i
Debenture Redemption Reserve
j
Dividend Equalization Reserves
k
Bargain purchase gain
l
Other Free Reserve
m
Less: Goodwill
n
Less: Intangible Assets
o
Less: Fictitious Assets
p
Less: Investment in equity in licensed Financial Institutions
Current Period
0
0
Previous
Period
0
0
v08 ævÆ 43
q
Less: Investment in equity of institutions with financial interests
r
Less: Investment in equity of institutions in excess of limits
s
Less: Investments arising out of underwriting commitments
t
Less: Reciprocal crossholdings
u
Less: Purchase of land & building in excess of limit & unutilized
v
Less: Cash Flow Hedge
w
Less: Defined Benefit Pension Assets
x
Less: Un recognized Defined Benefit Pension Liabilities
y
Less: Negative balance of reserve accounts
z
Less: Other Deductions
Adjustments under Pillar II
Less: Shortfall in Provision (6.4 a 1)
Less: Loans and Facilities extended to Related Parties and
Restricted lending
Additional Tier 1 (AT1)
a
Perpetual Non-Cumulative Preference Share Capital
b
Perpetual Debt Instruments
c
Stock Premium
Supplementary Capital (Tier II)
a
Cumulative and/or Redeemable Preference Share
b
Subordinated Term Debt
c
Hybrid Capital Instruments
d
Stock Premium
e
General loan loss provision
f
Exchange Equalization Reserve
g
Investment Adjustment Reserve
h
Assets Revaluation Reserve
i
Other Reserves
Total Capital Fund (Tier I and Tier II)
1.3 CAPITAL ADEQUACY RATIOS
0
0
Current Period
0
0
Previous
Period
Common Equity Tier 1 Capital to Total Risk Weighted Exposures (After
Bank's adjustments of Pillar II)
Tier 1 Capital to Total Risk Weighted Exposures (After Bank's
adjustments of Pillar II)
Tier 1 and Tier 2 Capital to Total Risk Weighted Exposures (After Bank's
adjustments of Pillar II)
**The balance of employee training and capacity development fund, Corporate Social Responsibilty Fund,
Regulatory Reserve and other funds that are restricted for distribution and Fair Value Reserve, Actuarial Loss
(positive figure from OCI) should not be included in Other Free Reserve
*sd{rf/L bIftf clej[l4 sf]if, ;+:yfut ;fdflhs pQ/bfloTj sf]if, lgofdsLo hu]8f h:tf lgif]lwt hu]8f tyf Fair Value
Reserve, Actuarial Loss sf] wgfTds /sd h:tf OCI af6 l;lh{t hu]8f k'FhLsf]ifdf ;dfj]z ug{ kfOg] 5}g .
Note: this table should be based on the figures as reported in financial statements, as per applicable
reporting standards.
v08 ævÆ 44
FORM NO. 2: RISK WEIGHTED EXPOSURE FOR CREDIT RISK
(Rs.In …..)
A. Balance Sheet Exposures
Cash Balance
Balance With Nepal Rastra Bank
Gold
Specific
Provision
Book
&
Eligible
Net
Risk
Valu Valuatio
CRM
Value Weight
e
n
Adjustm
ent
a
b
c
d=a-b-c
e
0
0
0
0%
0
0
0
0%
0
0
0
0%
Risk
Weighted
Exposures
f=d*e
0
0
0
Investment in Nepalese Government Securities
0
0
0
0%
0
All Claims on Government of Nepal
Investment in Nepal Rastra Bank securities
All claims on Nepal Rastra Bank
Claims on Foreign Government and Central
Bank (ECA 0-1)
Claims on Foreign Government and Central
Bank (ECA -2)
Claims on Foreign Government and Central
Bank (ECA -3)
Claims on Foreign Government and Central
Bank (ECA-4-6)
Claims on Foreign Government and Central
Bank (ECA -7)
Claims On BIS, IMF, ECB, EC and on
Multilateral Development Banks (MDB's)
recognized by the framework
Claims on Other Multilateral Development
Banks
Claims on Domestic Public Sector Entity
Claims on Public Sector Entity (ECA 0-1)
Claims on Public Sector Entity (ECA 2)
Claims on Public Sector Entity (ECA 3-6)
Claims on Public Sector Entity (ECA 7)
Claims on domestic banks that meet capital
adequacy requirements
Claims on domestic banks that do not meet
capital adequacy requirements
Claims on foreign bank (ECA Rating 0-1)
Claims on foreign bank (ECA Rating 2)
Claims on foreign bank (ECA Rating 3-6)
Claims on foreign bank (ECA Rating 7)
Claims on foreign bank incorporated in
SAARC region and China operating with a
buffer of 1% above their respective regulatory
capital requirement
0
0
0
0
0
0
0
0
0
0%
0%
0%
0
0
0
0
0
0
0%
0
0
0
0
0
20%
0
0
0
0
0
50%
0
0
0
0
0
100%
0
0
0
0
0
150%
0
0
0
0
0%
0
0
0
0
0
100%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
100%
20%
50%
100%
150%
0
0
0
0
0
0
0
0
0
20%
0
0
0
0
0
100%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
20%
50%
100%
150%
0
0
0
0
0
0
0
0
20%
0
v08 ævÆ 45
Claims on Domestic Corporate (Credit rating
Score equivalent to AAA)
Claims on Domestic Corporate(Credit rating
Score equivalent to AA+ to AA- )
Claims on Domestic Corporate(Credit rating
Score equivalent to A+ to A- )
Claims on Domestic Corporate(Credit rating
Score equivalent to BBB+ & below)
Claims on Domestic Corporate (Unrated)
Claims on Foreign Corporates (ECA 0-1)
Claims on Foreign Corporates (ECA 2)
Claims on Foreign Corporates (ECA 3-6)
Claims on Foreign Corporates (ECA 7)
Regulatory Retail Portfolio (Not Overdue)
Claims fulfilling all criterion of regulatory
retail except granularity
Claims secured by residential properties
Claims not fully secured by residential
properties
Claims secured by residential properties
(Overdue)
Claims secured by Commercial real estate
Past due claims (except for claim secured by
residential properties)
High Risk claims
Investments in equity and other capital
instruments of institutions listed in the stock
exchange
Investments in equity and other capital
instruments of institutions not listed in the
stock exchange
Staff loan secured by residential property
Interest Receivable/claim on government
securities
Cash in transit and other cash items in the
process of collection
Other Assets (as per attachment)
TOTAL
B. Off Balance Sheet Exposures
Revocable Commitments
Bills Under Collection
Forward Exchange Contract Liabilities
0
0
0
0
50%
0
0
0
0
0
70%
0
0
0
0
0
80%
0
0
0
0
0
100%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
100%
20%
50%
100%
150%
75%
0
0
0
0
0
0
0
0
0
0
100%
0
0
0
0
0
60%
0
0
0
0
0
150%
0
0
0
0
0
100%
0
0
0
0
0
100%
0
0
0
0
0
150%
0
0
0
0
0
150%
0
0
0
0
0
100%
0
0
0
0
0
150%
0
0
0
0
0
50%
0
0
0
0
0
0%
0
0
0
0
0
20%
0
0
0
0
0
0
0
0
0
100%
0
0
Gross
Book Specific Eligible
Risk
Net Value
Valu Provision CRM
Weight
e
a
b
c
d=a-b-c
e
0
0
0
0%
0
0
0
0%
0
0
0
0
10%
Risk
Weighted
Exposures
f=d*e
0
0
0
v08 ævÆ 46
LC Commitments With Original Maturity
Upto 6 months
domestic counterparty
foreign counterparty (ECA Rating 0-1)
foreign counterparty (ECA Rating 2)
foreign counterparty (ECA Rating 3-6)
foreign counterparty (ECA Rating 7)
LC Commitments With Original Maturity
Over 6 months
domestic counterparty
foreign counterparty (ECA Rating 0-1)
foreign counterparty (ECA Rating 2)
foreign counterparty (ECA Rating 3-6)
foreign counterparty (ECA Rating 7)
Bid Bond, Performance Bond and Counter
guarantee
domestic counterparty
foreign counterparty (ECA Rating 0-1)
foreign counterparty (ECA Rating 2)
foreign counterparty (ECA Rating 3-6)
foreign counterparty (ECA Rating 7)
Underwriting commitments
Lending of Bank's Securities or Posting of
Securities as collateral
Repurchase Agreements, Assets sale with
recourse
Advance Payment Guarantee
Financial Guarantee
Acceptances and Endorsements
Unpaid portion of Partly paid shares and
Securities
Irrevocable Credit commitments (short term)
Irrevocable Credit commitments (long term)
Claims on foreign bank incorporated in
SAARC region operating with a buffer of 1%
above their respective regulatory capital
requirement
Other Contingent Liabilities
Unpaid Guarantee Claims
TOTAL
Total RWE for credit Risk Before Adjustment
(A) +(B)
Adjustments under Pillar II
Add: 10% of the loan and facilities in excess
of Single Obligor Limits(6.4 a 3)
Add: 1% of the contract(sale) value in case of
the sale of credit with recourse (6.4 a 4)
Total RWE for credit Risk (After Bank's
adjustments of Pillar II)
0
0
0
0
20%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
20%
50%
100%
150%
0
0
0
0
0
0
0
0
50%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
20%
50%
100%
150%
0
0
0
0
0
0
0
0
40%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
20%
50%
100%
150%
50%
0
0
0
0
0
0
0
0
0
100%
0
0
0
0
0
100%
0
0
0
0
0
0
0
0
0
0
0
0
0
100%
100%
100%
0
0
0
0
0
0
0
100%
0
0
0
0
0
0
0
0
0
20%
50%
0
0
0
0
0
0
20%
0
0
0
0
0
0
0
0
0
0
0
0
0
100%
200%
0
0
0
0
0
0
0
0
0
v08 ævÆ 47
FORM NO.3 ELIGIBLE CREDIT RISK MITIGANTS
Credit exposures
Deposits Deposits Gold Govt.
with Bank with
&
other
NRB
banks/FI
Securit
ies
(a)
(b)
(c)
(d)
G'tee
Sec/
of G'tee of
Govt. Other
of Soverei
Nepal
gns
(e)
(f)
G'tee of
domest
ic
banks
G'tee Sec/ Total
of G'tee of
MD Foreign
Bs Banks
(g)
(h)
(i)
Balance Sheet Exposures
Claims on Foreign government and
Central Bank (ECA -2)
Claims on Foreign government and
Central Bank (ECA -3)
Claims on Foreign government and
Central Bank (ECA-4-6)
Claims on Foreign government and
Central Bank (ECA -7)
Claims on Other Multilateral Development
Banks
Claims on Domestic Public Sector Entity
Claims on Public Sector Entity (ECA 0-1)
Claims on Public Sector Entity (ECA 2)
Claims on Public Sector Entity (ECA 3-6)
Claims on Public Sector Entity (ECA 7)
Claims on domestic banks that meet
capital adequacy requirements
Claims on domestic banks that do not meet
capital adequacy requirements
Claims on foreign bank (ECA Rating 0-1)
Claims on foreign bank (ECA Rating 2)
Claims on foreign bank (ECA Rating 3-6)
Claims on foreign bank (ECA Rating 7)
Claims on foreign bank incorporated in
SAARC region and China operating with a
buffer of 1% above their respective
regulatory capital requirement
Claims on Domestic Corporates
Claims on Foreign Corporates (ECA 0-1)
Claims on Foreign Corporates (ECA 2)
Claims on Foreign Corporates (ECA 3-6)
Claims on Foreign Corporates (ECA 7)
Regulatory Retail Portfolio (Not Overdue)
Claims fulfilling all criterion of regulatory
retail except granularity
Claims secured by residential properties
Claims not fully secured by residential
properties
Claims secured by residential properties
(Overdue)
Claims secured by Commercial real estate
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
v08 ævÆ 48
Credit exposures
Deposits Deposits Gold Govt.
with Bank with
&
other
NRB
banks/FI
Securit
ies
(a)
(b)
(c)
(d)
G'tee
Sec/
of G'tee of
Govt. Other
of Soverei
Nepal
gns
(e)
(f)
G'tee of
domest
ic
banks
G'tee Sec/ Total
of G'tee of
MD Foreign
Bs Banks
(g)
(h)
(i)
Past due claims (except for claim secured
by residential properties)
High Risk claims
Investments in equity and other capital
instruments of institutions listed in the
stock exchange
Investments in equity and other capital
instruments of institutions not listed in the
stock exchange
Other Assets (as per attachment)
Total
Off Balance Sheet Exposures
Forward Exchange Contract Liabilities
LC Commitments With Original Maturity
Upto 6 months
domestic counterparty
foreign counterparty (ECA Rating 01)
foreign counterparty (ECA Rating 2)
foreign counterparty (ECA Rating 3-6)
foreign counterparty (ECA Rating 7)
LC Commitments With Original Maturity
Over 6 months
domestic counterparty
foreign counterparty (ECA Rating 0-1)
foreign counterparty (ECA Rating 2)
foreign counterparty (ECA Rating 3-6)
foreign counterparty (ECA Rating 7)
Bid Bond, Performance Bond and Counter
guarantee
domestic counterparty
foreign counterparty (ECA Rating 0-1)
foreign counterparty (ECA Rating 2)
foreign counterparty (ECA Rating 3-6)
foreign counterparty (ECA Rating 7)
Underwriting commitments
Lending of Bank's Securities or Posting of
Securities as collateral
Repurchase Agreements, Assets sale with
recourse
Advance Payment Guarantee
Financial Guarantee
Acceptances and Endorsements
Unpaid portion of Partly paid shares and
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
v08 ævÆ 49
Credit exposures
Deposits Deposits Gold Govt.
with Bank with
&
other
NRB
banks/FI
Securit
ies
(a)
(b)
(c)
(d)
G'tee
Sec/
of G'tee of
Govt. Other
of Soverei
Nepal
gns
(e)
(f)
G'tee of
domest
ic
banks
G'tee Sec/ Total
of G'tee of
MD Foreign
Bs Banks
(g)
(h)
(i)
Securities
Irrevocable Credit commitments (Short
Term)
Irrevocable Credit commitments (Long
Term)
Other Contingent Liabilities
Total
Grand Total
0
0
FORM NO.4 EXHIBIT OF CLAIMS WITH CREDIT RISK MITIGANTS
(Rs.In …………….)
S.N.
Counterparty
Category
Facility
Outstanding
Eligible CRM
Nature Gross
Haircut Net
Amount
Amount
FORM NO.5 OTHER ASSETS
S.No.
Assets
1
2
3
4
5
6
7
8
9
10
11
12
TOTAL
Current tax assets
Investment property
Property and equipment
Assets held for sale
Other non-banking assets
Bills receivable
Accounts receivable
Accrued income
Prepayment and deposits
Income tax deposits
Deferred employee expenditure
Others
Gross Amount
Specific
Net
Provision & Balance
Valuation
Adjustment
0
0
0
0
0
0
0
0
0
0
0
0
0
0
v08 ævÆ 50
FORM NO. 6: RISK WEIGHTED EXPOSURE FOR OPERATIONAL RISK
Particulars
FY ......
FY ......
Net Interest Income
Commission and Discount Income
Other Operating Income
Exchange Fluctuation Income
Addition/Deduction in Interest Suspense during the period
Gross income (a)
Alfa (b)
15%
15%
Fixed Percentage of Gross Income [c=(a×b)]
Capital Requirement for operational risk (d) (average of c)
Risk Weight (reciprocal of capital requirement of 11%) in
times (e)
Equivalent Risk Weight Exposure [f=(d×e)]
PILLAR-II ADJUSTMENTS
If Gross Income for all the last three years is negative(6.4 a 8)
Total Credit and Investment (net of Specific Provision)
Capital Requirement for operational risk (5%)
Risk Weight (reciprocal of capital requirement of 11%) in
times
Equivalent Risk Weight Exposure [g]
Equivalent Risk Weight Exposure [h=f or g)
FY ......
15%
9.09
9.09
FORM NO.7 RISK WEIGHTED EXPOSURE FOR MARKET RISK
S.No.
Currency
1
INR
2
USD
3
GBP
4
EURO
5
THB
Open Position (FCY)
Open Position (NPR)
6
CHF
7
......
8
.......
9
.......
Total Open Position (a)
Fixed Percentage (b)
Capital Charge for Market Risk [c=(a×b)]
Risk Weight (reciprocal of capital requirement of 11%) in times (d)
Equivalent Risk Weight Exposure [e=(c×d)]
Relevant Open Position
5%
9.09
v08 ævÆ 51
FORM NO. 8 NET LIQUID ASSETS TO TOTAL DEPOSIT RATIO
(Rs. In …..)
Particulars
Total Deposit and Borrowing (A)
Total Deposit(as per NRB Ni.Fa. 9.1)
Total Borrowing(as per NRB Ni.Fa. 9.1)
Liquid Assets (B)
Cash(9.1)
Bank Balance(9.1)
Money at call and short notice (9.1)
Investment in government Securities(9.1)
Placement upto 90 days
Borrowings payable upto 90 days ( C )
Net Liquid Assets (D)=(B-C)
Amount
Net Liquid Assets to Total Deposit
Shortfall in Ratio
Amount to be added to Risk Weighted Exposures
FORM NO.: 9 Leverage Ratio
Particulars
A Exposure Measure
1. On balance sheet Assets(net of specific provisioning and valuation
adjustment)
2. Repurchase agreements and securities finance
3. Derivatives
4. Off balance sheet exposure
B Capital Measure
(Rs.In …..)
Amount
-
-
1. Common Equity Tier 1 Capital (After regulatory Adjustment)
2. Additional Tier 1 Capital
%
C Leverage Ratio
Note (if any):
v08 ævÆ 52
cg';"rL g+= !=@
Capital Adequacy Framework
2007
(Updated July 2008)
1.
INTRODUCTION
1.1
BACKGROUND:
Prior to 1988, there was no uniform international regulatory standard for setting bank capital
requirements. In 1988, the Basel Committee on Banking Supervision (BCBS)13 developed the
Capital Accord, which is known as Basel I, to align the capital adequacy requirements applicable
especially to banks in G-10 countries. Basel I introduced two key concepts. First, it defined what
banks could hold as capital, as well as designating capital as Tier 1 or Tier 2 according to its lossabsorbing or creditor-protecting characteristics. The second key concept introduced in Basel I was
that capital should be held by banks in relation to the risks that they face. The major risks faced by
banks relate to the assets held on balance sheet. Thus, Basel I calculated banks’ minimum capital
requirements as a percentage of assets, which are adjusted in accordance to their riskiness and
assigning risk weights to assets. Higher weights are assigned to riskier assets such as corporate
loans, and lower weights are assigned to less risky assets, such as exposures to government.
The BCBS released the "International Convergence of Capital Measurements and Capital
Standards: Revised Framework", popularly known as Basel II, on June 26, 2004. This framework
was updated in November 2005 and a comprehensive version of the framework was issued in June
2006. Basel II builds significantly on Basel I by increasing the sensitivity of capital to key bank
risks. In addition, Basel II recognizes that banks can face a multitude of risks, ranging from the
traditional risks associated with financial intermediation to the day-to-day risks of operating a
business as well as the risks associated with the ups and downs of the local and international
economies. As a result, the new framework more explicitly associates capital requirements with the
particular categories of major risks that banks face.
The new capital framework also recognizes that large, usually internationally active banks have
already put in place sophisticated approaches to risk measurement and management based on
statistical inference rather than judgement alone. Thus, the framework allows banks, under certain
conditions, to use their own ‘internal’ models and techniques to measure the key risks that they
face, the probability of loss, and the capital required to meet those losses. In developing the new
framework, the Basel Committee wanted to incorporate many elements that help promote a sound
and efficient financial system over and above the setting of minimum capital requirements. With
this in mind, the Basel II framework incorporates three complementary ‘pillars’ that draw on the
range of approaches to help ensure that banks are adequately capitalised in commensurate with their
risk profile.
The Basel Committees on Banking Supervision's (BCBS) recommendations on capital accord are
important guiding framework for the regulatory capital requirement to the banking industry all over
the world and Nepal is no exception. Realizing the significance of capital for ensuring the safety
13
The Basel Committee on Banking Supervision is a committee of banking supervisory authorities that was established
by the central bank governors of the Group of Ten countries in 1975. It consists of senior representatives of bank supervisory
authorities and central banks from Belgium, Canada, France, Germany, Italy, Japan, Luxembourg, the Netherlands, Spain,
Sweden, Switzerland, the United Kingdom, and the United States. It usually meets at the Bank for International Settlements in
Basel, Switzerland where its permanent Secretariat is located.
v08 ævÆ 53
and soundness of the banks and the banking system, at large, Nepal Rastra Bank (NRB) has
developed and enforced capital adequacy requirement based on international practices with
appropriate level of customization based on domestic state of market developments. The existing
regulatory capital is largely based on the Basel committee's 1988 recommendations.
With a view of adopting the international best practices, NRB expressed its intention to adopt the
Basel II framework, albeit in a simplified form. In line with international development and
thorough discussion with the stakeholders, evaluation and assessment of impact studies at various
phases, this framework has been drafted. This framework provides the guidelines for the
implementation of Basel II framework in Nepal. Reminiscent of the International convergence of
capital measurements and capital standards, this framework also builds around three mutually
reinforcing pillars, viz. minimum capital requirements, supervisory review process and disclosure
requirements.
1.2
OBJECTIVE:
The main objective of this framework is to develop a safe and sound financial system by way of
sufficient amount of qualitative capital and risk management practices. This framework is intended
to ensure that each financial institution maintains a level of capital which,
(i)
is adequate to protect its depositors and creditors.
(ii) is commensurate with the risk associated activities and profile of the financial institution .
(iii) promotes public confidence in the banking system.
1.3
PRE-REQUISITES:
The effective implementation of this framework is dependent on various factors. Some such prerequisites are:
(i)
Implementation of Basel Core Principles for effective banking supervision
(ii) Adoption of the sound practices for the management of Operational Risk
(iii) Formulation and adoption of comprehensive risk management policy
(iv) Adherence to high degree of corporate governance
1.4
RESPONSIBILITY:
The board of directors of each financial institution shall be responsible for establishing and
maintaining, at all times, an adequate level of capital. The capital standards herein are the minimum
that is acceptable for financial institutions that are fundamentally sound, well managed, and which
have no material financial or operational weaknesses. Thus, the financial institutions are generally
expected to operate above the limits prescribed by this framework.
1.5
SCOPE OF APPLICATION:
This framework shall be applicable to all "B" and "C" Class financial institutions licensed to
conduct banking business in Nepal under the Bank and Financial Institution Act, 2073.
This capital adequacy framework shall be applied uniformly to all national level "B" class financial
institutions on a stand-alone basis as well as on a consolidated basis, where the financial institution
is member of a consolidated banking group. For the purpose of capital adequacy, the consolidated
financial institution means a group of financial entities, parent or holding company of which a
financial institution is a subsidiary. All banking and other relevant financial activities (both
regulated and unregulated) conducted within a group including a financial institution shall be
captured through consolidation. Thus, majority owned or controlled financial entities should be
fully consolidated. If any majority owned subsidiary institutions are not consolidated for capital
v08 ævÆ 54
purposes, all equity and other regulatory capital investments in those entities attributable to the
group will be deducted except otherwise prescribed and the assets and liabilities, as well as third
party capital investments in the subsidiary will be removed from the bank‟s balance sheet for
capital adequacy purposes.
1.6
APPROACHES TO IMPLEMENTATION:
"International Convergence for Capital Measurements and Capital Standards: Revised Framework"
alias Basel II under Pillar 1, provides three distinct approaches for computing capital requirements
for credit risk and three other approaches for computing capital requirements for operational risk.
These approaches for credit and operational risks are based on increasing risk sensitivity and allow
financial institutions to select an approach that is most appropriate for the stage of development of
financial institution's operations.
The products and services offered by the Nepalese Banks and financial institutions are still largely
conventional, in comparison to other economies. This coupled with the various inherent limitations
of our system like the absence of credit rating agencies makes the advanced approaches like
Internal Ratings Based Approach or even Standardized Approach impractical and unfeasible. Thus,
at this juncture, this framework prescribes Simplified Standardized Approach (SSA) to measure
credit risk while Basic Indicator Approach and an indigenous Net Open Position Approach for
measurement of Operational Risk and Market Risk respectively.
1.7
EFFECTIVE DATE:
All financial institutions within the scope of this framework should adopt the prescribed approaches
by Mid July 2016 (Fiscal Year 2073/074).
1.8
PARALLEL RUN:
In order to ensure a smooth transition to new approaches prescribed by this framework, a parallel
run was arranged for all national level "B" Class financial institutions after Mid-July 2010 i.e. from
fiscal year 2067/68 along with the existing framework. The returns submitted by the financial
institutions during this period were minutely reviewed to identify any anomalies. The identified
shortcomings on the returns was advised to the financial institution's management so that they could
be rectified before moving onto full fledged implementation. Based on the findings of the parallel
run, amendments and modifications have been incorporated in the framework wherever deemed
necessary.
1.9
IMPLEMENTATION OF ADVANCED APPROACHES:
This framework prescribes the most simplest of the available approaches at the initial phase with a
vision to move onto more complex and risk sensitive approaches as the market gradually gains
maturity. However, financial institutions willing to adopt advanced approaches, even for internal
purposes, should obtain prior written approval from Nepal Rastra Bank on providing evidences that
they have the resource and the capability to adopt the proposed approaches.
A financial institution will not be allowed to choose to revert to a simpler approach once it has been
approved for a more advanced approach without supervisory approval. However, if the supervisor
determines that a financial institution using a more advanced approach no longer meets the
qualifying criteria for advanced approach, it may allow the financial institution to revert to a
simpler approach for some or all of its operations, until it meets the conditions specified by the
supervisor for returning to a more advanced approach.
v08 ævÆ 55
2.
ELIGIBLE CAPITAL FUNDS
2.1
DEFINITION OF CAPITAL:
Qualifying capital consists of Tier 1 (core) capital and Tier 2 (supplementary) capital elements, net
of required deductions from capital. Thus, for the purpose of calculation of regulatory capital,
financial institutions are required to classify their capital into two parts as follows;
a
Core Capital (Tier 1)
The key element of capital on which the main emphasis should be placed is Tier 1 (core)
capital, which is comprised of equity capital and disclosed reserves. This key element of
capital is the basis on which most market judgments of capital adequacy are made; and has a
crucial bearing on profit margins and a financial institution's ability to compete.
The BCBS has therefore concluded that capital, for supervisory purposes, should be defined
in two tiers in a way, which will have the effect of requiring at least 50% of a financial
institution 's capital base to consist of a core element comprised of equity capital and
published reserves from post-tax retained earnings.
In order to rank as Tier 1, capital must be fully paid up, have no fixed servicing or dividend
costs attached to it and be freely available to absorb losses ahead of general creditors. Capital
also needs to have a very high degree of permanence if it is to be treated as Tier 1.
b.
Supplementary Capital (Tier 2)
Supplementary (Tier 2) Capital includes reserves which, though unpublished, have been
passed through the profit and loss account and all other capital instruments eligible and
acceptable for capital purposes. Elements of the Tier 2 capital will be reckoned as capital
funds up to a maximum of 100 percent of Tier 1 capital arrived at, after making adjustments
referred to in 2.4. In a case, where Tier 1 capital of a financial institution is negative, the Tier
2 capital for regulatory purposes shall be considered as zero and hence the capital fund, in
such cases, shall be equal to the core capital.
2.2
ELEMENTS OF TIER 1 CAPITAL:
a.
b.
c.
d.
e.
f.
g.
h.
i.
j.
Paid up Equity Capital.
Irredeemable non-cumulative preference shares which are fully paid-up and with the capacity
to absorb unexpected losses. These instruments should not contain any clauses whatsoever,
which permit redemption by the holder or issuer upon fulfillment of certain condition.
Financial institution should obtain prior approval of NRB for this kind of instruments to
qualify as a component of core capital.
Share Premium
Proposed Bonus Equity Share
Statutory General Reserve.
Retained Earnings available for distribution to shareholders.
Un-audited current year cumulative profit, after all provisions including staff bonus and taxes
as well as regulatory adjustments. Where such provisions and regulatory adjustments are
not made, this amount shall not qualify as Tier 1 capital.Capital Redemption Reserves
created in lieu of redeemable instruments.
Capital Adjustment reserves created in respect of increasing the capital base of the financial
institution .
Dividend Equalization Reserves.
Any other type of reserves notified by NRB from time to time for inclusion in Tier 1 capital
v08 ævÆ 56
2.3
ELEMENTS OF TIER 2 CAPITAL:
a.
b.
c.
d.
e.
f.
2.4
Cumulative and/or redeemable preference shares with maturity of five years and above.
Subordinated term debt fully paid up with a maturity of more than 5 years; unsecured and
subordinated to the claim of other creditors, free of restrictive clauses and not redeemable
before maturity. Since, subordinated term debt is not normally available to participate in the
losses; the amount eligible for inclusion in the capital adequacy calculations is limited to 50%
of core capital. Moreover, to reflect the diminishing value of these instruments as a
continuing source of strength, a cumulative discount (amortization) factor of 20% per annum
shall be applied for capital adequacy computations, during the last 5 years to maturity.
Hybrid capital instruments. Those instruments which combine certain characteristics of debt
and certain characteristics of equity. Each such instrument has a particular feature, which can
be considered to affect its quality as capital. Where these instruments have close similarities
to equity, in particular when they are able to support losses on an ongoing basis without
triggering liquidation, they may be included in Tier 2 capital with approval from Nepal
Rastra Bank.
General loan loss provision limited to a maximum of 1.25% of total Risk Weighted
Exposures. General loan loss provision refers to the provisions created in respect of
Performing Loans only and it does not include provisions of rescheduled/restructured and
classified loans. The additional loan loss provisions created in respect of Personal Guarantee
loans, third party collateral loan and loans in excess of Single Obligor Limits are specific
provisions and hence cannot be included under this category. Such provisions however can
be deducted from the gross exposures while calculating risk weighted exposures for credit
risk.
However, provisions created in excess of the regulatory requirements or provisions not
attributable to identifiable losses in any specific loans shall be allowed to be included in the
General Loan Loss Provision and shall be eligible for Tier II capital subject to a maximum of
1.25% of total risk weighted exposures.
However, from fiscal year 2020/21, the limit of general loan loss provision is set to a
maximum of 1.65% of total Risk Weighted Exposures.
Exchange equalization reserves created by financial institutions as a cushion for unexpected
losses arising out of adverse movements in foreign currencies.
Investment adjustment reserves to the extent created out of retained earning i.e. appropriation
of profit.Any other type of reserves notified by NRB from time to time for inclusion in Tier 2
capital
DEDUCTIONS FROM CORE (TIER 1) CAPITAL:
Financial institution s shall be required to deduct the following from the Tier 1 capital for capital
adequacy purposes. The claims that have been deducted from core capital shall be exempt from risk
weights for the measurement of credit risk.
a.
b.
c.
Book value of goodwill.
Deferred Tax Assets
Miscellaneous expenditure to the extent not written off. e.g. VRS expense, preliminary
expense, share issue expense, deferred revenue expenditure, etc. However, software
expenditure or software development expenditure, research and development expenditure,
patents, copyrights, trademarks and lease hold developments booked as deferred revenue
expenditure are subject to 100% risk weight and may not be deducted from Tier 1 capital.
v08 ævÆ 57
d.
e.
f.
g.
h.
i.
j.
2.5
Investment in equity of financial institutions licensed by Nepal Rastra Bank14.
All Investments in equity of institutions with financial interest.
Investments in equity of institutions in excess of the prescribed limits.
Investments arising out of underwriting commitments that have not been disposed within a
year from the date of commitment.
Reciprocal crossholdings of financial institution capital artificially designed to inflate the
capital position of the financial institution .
Any other items as stipulated by Nepal Rastra Bank, from time to time.
Negative balance of Reserve Accounts
Negative balances of any reserve such as which is recognized directly or through other
comprehensive income on equity such as revaluation reserve, fair value reserve, actuarial loss
etc. shall be deducted from Core (Common Equity Tier 1) Capital. However, the
corresponding assets shall not be exempted from risk weights for the measurement of credit
risk as the loss recognized in equity has already been adjusted in carrying amount of related
assets. Since, full amount of assets has not been deducted from Core Capital, risk weights on
carrying amount of assets shall be applied to measure credit risk.
CAPITAL FUNDS:
The capital fund is the summation of Tier 1 and Tier 2 capital. The sum total of the different
components of the tier 2 capitals will be limited to the sum total of the various components of the
Tier 1 capital net of deductions as specified in 2.4. In case the Tier 1 capital is negative, Tier 2
capital shall be considered to be "Nil" for regulatory capital adequacy purposes and hence, in such a
situation, the capital fund shall be equal to Tier 1 capital.
2.6
MINIMUM CAPITAL REQUIREMENTS:
Unless a higher minimum ratio has been set by Nepal Rastra Bank for an individual financial
institution through a review process, every financial institution shall maintain at all times, the
capital requirement set out below:
a.
A Tier 1 (core) capital of not less than 6 percent of total risk weighted exposure;
b.
A total capital fund of not less than 10 percent of its total risk weighted exposure.
The Capital Adequacy Ratio (CAR) is calculated by dividing eligible regulatory capital by total
Risk Weighted Exposure (RWE). The total risk weighted exposure shall comprise of risk weights
calculated in respect of financial institution 's credit, operational and market risks. Methodologies to
calculate RWE for each of these risk categories are described in detail in subsequent chapters.
3.
CREDIT RISK
3.1
GENERAL:
Credit risk is the major risk that financial institution s are exposed to during the normal course of
lending and credit underwriting. Within Basel II, there are two approaches for credit risk
measurement: the standardized approach and the internal ratings based (IRB) approach. Due to
various inherent constraints of the Nepalese banking system, the standardized approach in its
simplified form, Simplified Standardized Approach (SSA), is prescribed in the initial phase.
14
Investment in shares of Rural Development Banks and other institutions, where the waiver has been explicitly provided by
NRB are subject to risk weight of 100% and shall not be deducted from Tier 1 capital.
v08 ævÆ 58
3.2
SIMPLIFIED STANDARDIZED APPROACH (SSA):
In comparison to Basel I, SSA aligns regulatory capital requirements more closely with the key
elements of banking risk by introducing a wider differentiation of risk weights and a wider
recognition of credit risk mitigation techniques. The advantage of implementing this approach is
twofold. This approach allows transitional advantage for countries like us by avoiding excessive
complexities associated with the advanced approaches of Basel II while at the same time it will
produce capital ratios more in line with the actual economic risks that financial institutions are
facing, compared to the present Accord.
Under this approach financial institutions are required to assign a risk weight to their balance sheet
and off-balance sheet exposures. These risk weights are based on a fixed weight that is broadly
aligned with the likelihood of a counterparty default. As a general rule, the claims that have already
been deducted from the core capital shall be exempt from risk weights for the measurement of
credit risk.
Claims on foreign government, their central banks as well as foreign corporates shall be generally
risk-weighed on the basis of the consensus country risk scores of export credit agencies (ECA)15.
Wherever there are claims relating to unrated countries, they shall generally be risk weighed at 100
percent. However, these claim shall be subject to supervisory review and higher risk weight shall be
assigned where the review process deems appropriate.
All kinds of claims including loans & advances as well as investments shall be risk weighed net of
specific provisions and valuation adjustments which are, directly or through other comprehensive
income, recognized on equity. Generally provision related to any receivable or investment is not
defined as general or specific. In such situation, the total provision against any claim/exposure
(other than the loans and advances) shall be considered as specific provision. However, provisions
eligible for the supplementary capital shall not be allowed for netting while calculating risk
weighted exposures.
In case of loans, advances and bills purchased, the provisions created in lieu of Performing loans
only are classified as General loan loss provision. All other provisions are components of specific
loan loss provision. Hence, general loan loss provision doesn’t comprise provisions created in
respect of rescheduled/restructured and non performing loans. It also doesn’t include additional
provisions created for personal guarantee loans or lending in excess of Single Obligor Limits.
However, provisions created in excess of the regulatory requirements and not attributable to
identifiable losses in any specific loans shall be allowed to be included in the General Loan Loss
Provision.
In order to be consistent with the Basel-II framework, the credit risk for the regulatory capital
purpose shall be computed by segregating the exposure in the following 11 categories.
a)
b)
c)
d)
e)
f)
g)
h)
Claims on government & central bank
Claims on other official entities
Claims on banks
Claims on corporate & securities firms
Claims on regulatory retail portfolio
Claims secured by residential properties
Claims secured by commercial real state
Past due claims
15 The consensus country risk classification is available on the OECD’s website (http://www.oecd.org) in the Export Credit
Arrangement web page of the Trade Directorate. Each bank while computing the risk weight in any claim should use the
updated risk score.
v08 ævÆ 59
i) High risk claims
j) Other assets
k) Off balance sheet items
3.3
RISK MEASUREMENT AND RISK WEIGHTS:
a.
Claims on government & central bank
1. All claims on Government of Nepal and Nepal Rastra Bank shall be risk weighed at 0 %.
2. Claims on foreign government and their central banks shall be risk-weighted on the basis
of the consensus country risk scores as follows:
ECA risk scores
Risk weights
b.
0-1
0%
2
20%
3
50%
4 to 6
100%
7
150%
Claims on other official entities
1.
Claims on the Bank for International Settlements, the International Monetary Fund, the
European Central Bank and the European Community will receive a 0% risk weight.
2.
Following Multilateral Development Banks (MDBs) will be eligible for a 0% risk
weight.
•
3.
4.
World Bank Group, comprised of the International Bank for Reconstruction and
Development (IBRD) and the International Finance Corporation (IFC),
• Asian Development Bank (ADB),
• African Development Bank (AfDB),
• European Bank for Reconstruction and Development (EBRD),
• Inter-American Development Bank (IADB),
• European Investment Bank (EIB),
• European Investment Fund (EIF),
• Nordic Investment Bank (NIB),
• Caribbean Development Bank (CDB),
• Islamic Development Bank (IDB), and
• Council of Europe Development Bank (CEDB).
The standard risk weight for claims on other Multilateral Development Banks will be
100%.
Claims on public sector entities (PSEs)16 will be risk-weighed as per the ECA country
risk scores.
ECA risk scores
Risk weights
c.
0-1
20%
2
50%
3 to 6
100%
7
150%
Claims on banks
1.
All claims, irrespective of currency, excluding investment in equity shares and other
instruments eligible for capital funds, on domestic banks/financial institutions that
fulfill Capital Adequacy Requirements will be risk weighed at 20% while for the rest, it
will be 100%.
Banks should make use of the publicly available information of the immediately
preceding quarter of the respective banks to gauge their status on capital adequacy.
16
Public sector entity (PSE) is one, which is owned or controlled by government or any other entity categorized as PSE by
NRB.
v08 ævÆ 60
2.
Claims on a foreign bank excluding investment in equity shares and other instruments
eligible for capital funds shall be risk weighed as per the ECA Country risk score
subject to the floor of 20%. The primary basis for applying the ECA Country Risk
score shall be the country of incorporation of the bank. Where the bank is a branch
office, the ECA score of the country where the corporate office is located shall be used
while in the case of a subsidiary the basis shall be the country where the subsidiary is
incorporated.
ECA risk scores
0-1
2
3 to 6
7
Risk weights
20%
50%
100%
150%
However, the claims on foreign banks incorporated in the SAARC region and China
which operate with a buffer of 1% above their respective regulatory minimum capital
requirements may be risk weighed at 20%. The banks shall be responsible to submit
the latest capital adequacy position of such banks and demonstrate that they fulfill the
eligibility requirements. Such capital adequacy position submitted by the banks should
not be prior to more than one financial year. Moreover, such claims shall be subject to a
supervisory review and supervisors may require the bank to risk weigh the claims on
ECA country risk scores where the review process deems necessary.
d.
Claims on corporate & securities firms
1. Domestic corporate includes all firms and companies incorporated in Nepal as per
prevailing Acts and regulations. The claims on domestic corporate, including claims on
insurance companies and securities firm shall be risk weighed as per the credit rating score
provided by licensed credit rating agency subject to the floor of 50% as follows:
Credit rating score equivalent to
Risk weights
2.
50%
AA+
to
AA70%
A+
to
A80%
BBB+
Unrated
& below
100%
100%
The claims on foreign corporate shall be risk weighed as per the ECA Country risk
score subject to the floor of 20% as follows:
ECA risk scores
Risk weights
e.
AAA
0-1
20%
2
50%
3 to 6
100%
7
150%
Claims on regulatory retail portfolio
1.
Claims17 that qualify all criteria listed below may be considered as regulatory retail
portfolio and risk weighed at 75%, except for past due loans. Such claims however,
have to be in strict compliance with the product papers developed by the bank and
approved by their respective board of directors
Criteria:
17
•
Orientation criteria :- exposure is to an individual person or persons or to a small
business. Bank should obtain written declaration from the borrower to the effect
that their indebtedness is within the threshold across all banks and FIs.
•
Product criteria :- The exposure takes the form of any of the following:
− Revolving credits and lines of credit, (including overdraft, hypothecation etc.)
− Term loans and leases (e.g. hire purchase, auto loans and leases, student and
Lending against securities (such as equities and bonds) whether listed or not, are specifically excluded from this category.
Likewise credit card receivables are excluded from this category. However, lending against personal guarantee and fully
backed by guaranteed cash flow such as pension etc. that has negligible risk of failure can be included in this category.
v08 ævÆ 61
•
•
2.
f.
educational loans18) and,
− Small business facilities and commitments,
− Deprived sector loans upto a threshold of Rs.10 million (Ten Million only)
Granularity criteria:- NRB must be satisfied that the regulatory retail portfolio is
sufficiently diversified to a degree that reduces the risks in the portfolio, warranting
the 75% risk weight. No aggregate exposure19 to one counterpart can exceed 0.5 %
of the overall regulatory retail portfolio.
Low value individual criteria :- The total aggregated exposure to one counterparty20
cannot exceed an absolute threshold of Rs.10 million (Nepalese Rupees Ten
Million only)
Banks which have claims that fulfill all criteria except for granularity may risk weigh
those claims at 100%
Claims secured by residential properties
1.
Lending to individuals meant for acquiring or developing residential property which
are fully secured by mortgages on residential property, that are or will be occupied by
the borrower or that is rented, will be risk-weighed at 60%. However, banks should
ensure the existence of adequate margin of security over the amount of loan based on
strict valuation rules.
Banks have to develop product paper and get it approved from the board of directors to
regulate this kind of lending. The claims in order to be eligible for this category have to
be in strict compliance with this product paper
g.
2.
Where the loan is not fully secured, such claims have to risk weighed at 150%
3.
When claims secured by residential properties are or have been past due21 at any point
of time during the last two years, they shall be risk-weighed at 100%, net of specific
provisions.
Claims secured by commercial real estate
1.
h.
Past due claims
1.
i.
Claims secured by mortgages on commercial real estate, except past due, shall be riskweighed at 100%. Commercial real estate hereby refers to mortgage of Office
buildings, retail space, multi-purpose commercial premises, multi-family residential
buildings, multi-tenanted commercial premises, industrial or warehouse space, hotels,
land acquisition, development and construction etc.
Any loan, except for a claim secured by residential property, which is or has been past
due at any point of time during the last two years, will be risk-weighed at 150% net of
specific provision.
High risk claims
1.
150% risk weight shall be applied for venture capital and private equity investments.
18
Personal finance includes overseas employment loan, home loan (to the extent they do not qualify for treatment
as claims secured by residential property), direct deprived sector loan.
19
Aggregated exposure means gross amount (i.e. not taking any credit risk mitigation into account) of all forms of credit
exposures availed from the bank .
Counterparty refers to one or a group of borrowers defined by the NRB directives as a single obligor.
An exposure is past due if it falls into any other category other than Pass loan as per provisions of NRB directive on Loan
classification.
20
21
v08 ævÆ 62
j.
2.
Exposures on Personal loan in excess of the threshold of regulatory retail portfolio and
exposures on credit card shall warrant a risk weight of 150%.
3.
Investments in the equity and other capital instruments of institutions, which are not
listed in the stock exchange and have not been deducted from Tier 1 capital, shall be
risk weighed at 150% net of provisions and valuation adjustments which are, directly or
through other comprehensive income, recognized on equity.
4.
Claims which are not fully secured or are only backed up by personal guarantee shall
attract 150% risk weight.
5.
Where a loan cannot be segregated/or identified as regulatory retail portfolio or
qualifying residential mortgage loan or under other categories, it shall be risk weighed
at 150%.
Other assets
1. With regard to other assets, following provisions have been made;
h. Interest receivable/claim on government securities will be risk-weighed at 0%.
i. Staff loan given as per Employee By-laws and secured by residential property, that is
or will be occupied by the staff or that is rented, will be risk-weighed at 50%. However,
banks should ensure the existence of adequate margin of security over the amount of
loan based on strict valuation rules.
j. Investments in equity or regulatory capital instruments issued by securities firms will
be risk-weighed at 100% net of valuation adjustments which are, directly or through
other comprehensive income, recognized on equity.
k. Cash in transit and other cash items in the process of collection will be risk-weighed at
20%. For this purpose, cash items shall include Cheque and Draft.
l. Fictitious assets that have not been deducted from Tier 1 capital shall be risk weighed
at 100%.
m. Investments in the equity and other capital instruments of institutions, which are listed
in the stock exchange and have not been deducted from Tier 1 capital, shall be risk
weighed at 100% net of provisions and valuation adjustments which are, directly or
through other comprehensive income, recognized on equity. Investments in mutual
fund shall also be risk weighted at 100% net of valuation adjustments as described
above.
n. All Other assets will be risk-weighed at 100% net of specific provision and valuation
adjustments which are, directly or through other comprehensive income, recognized on
equity.
h. Lending against securities (bonds and shares) shall attract risk weight of 100 % .
k.
Off balance sheet items
1.
Off-balance sheet items under the simplified standardized approach will be converted
into equivalent risk weight exposure using risk weight as follows:
Off Balance Sheet Exposure
Risk
Weight
Any commitments those are unconditionally cancelable at any time by the bank 0%
without prior notice, or that effectively provide for automatic cancellation due to
deterioration in a borrower’s creditworthiness (for example bills under collection)
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Forward exchange contracts.
Short Term Trade-related contingencies
Contingent liabilities arising from trade-related obligations, which are secured
against an underlying shipment of goods for both issuing and confirming bank and
are short term in nature. This includes documentary letters of credit, shipping
guarantees issued and any other trade-related contingencies with an original
maturity up to six months.
Undertaking to provide a commitment on an off-balance sheet items
Unsettled22 securities and foreign exchange transactions between bank to bank and
between bank and customer
Long term irrevocable Credit Commitments
Any un-drawn portion of committed credit lines sanctioned for a period of
more than 1 year.
Performance-related contingencies
Contingent liabilities, which involve an irrevocable obligation to pay a third party
in the event that counterparty fails to fulfill or perform a contractual non-monetary
obligation, such as delivery of goods by a specified date etc. This includes issue of
performance bonds, bid bonds, warranties, indemnities, underwriting commitments
and standby letters of credit in relation to a non-monetary obligation of
counterparty under a particular transaction.
Long term irrevocable Credit Commitments
Any un-drawn portion of committed credit lines sanctioned for a period of more
than 1 year. This shall include all unutilized limits in respect of revolving working
capital loans e.g. overdraft, cash credit, working capital loan etc. except for trade
finance exposures.
Short term irrevocable Credit Commitments
Any un-drawn portion of committed credit lines sanctioned for a period of upto 1
year. This shall include all unutilized limits in respect of revolving working capital
loans e.g. overdraft, cash credit, working capital loan etc. except for trade finance
exposures.
Repurchase agreements, securities lending, securities borrowing, reverse
repurchase agreements and equivalent transactions
This includes sale and repurchase agreements and asset sales with recourse, where
the credit risk remains with the purchasing bank.
Direct credit substitutes
Any irrevocable off-balance sheet obligations which carry the same credit risk as a
direct extension of credit, such as an undertaking to make a payment to a third
party in the event that a counterparty fails to meet a financial obligation or an
undertaking to a counterparty to acquire a potential claim on another party in the
event of default by that party, constitutes a direct credit substitute. This includes
potential credit exposures arising from the issue of financial guarantees and credit
derivatives, confirmation of letters of credit (acceptances and endorsements), issue
of standby letters of credit serving as financial guarantees for loans, securities and
any other financial liabilities, and bills endorsed under bill endorsement lines (but
which are not accepted by, or have the prior endorsement of, another bank).
Unpaid portion of partly paid shares and securities
Other Contingent Liabilities
22
10%
20%
20%
20%
50%
40%
50%
20%
100%
100%
100%
100%
An unsettled transaction is one where delivery of the instrument is due to take place against receipt of cash, but which
remain unsettled five business days after the due settlement date.
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3.4
CREDIT RISK MITIGATION (CRM):
Banks may use a number of techniques to mitigate the risks to which they are exposed. The prime
objective of this provision is to encourage the banks to manage credit risk in a prudent and effective
manner. As such, credit risks exposures may be collateralized23 in whole or in part with cash or
securities, or a loan exposure may be guaranteed by a third party. Where these various techniques
meet the minimum conditions mentioned below, banks which take eligible financial collateral are
allowed to reduce their credit exposure to counterparty when calculating their capital requirements
to take account of the risk mitigating effect of the collateral. However, credit risk mitigation is
allowed only on an account by account basis, even within regulatory retail portfolio.
As a general rule, no secured claim should receive a higher capital requirement than an otherwise
identical claim on which there is no collateral. Similarly, the effects of the CRM shall not be double
counted and capital requirement will be applied to banks on either side of the collateralized
transaction: for example, both repos and reverse repos will be subject to capital requirements.
Those portions of claims collateralized by the market value of recognized collateral receive the risk
weight applicable to the collateral instrument. The remainder of the claim should be assigned the
risk weight appropriate to the counter party.
Where the same security has been pledged for both the funded and non funded facilities, banks
should clearly demarcate the value of security held for funded and non funded facility. In cases
where the bank has obtained same security for various forms of facilities; banks are eligible to
claim the CRM benefit across all such exposures up to the eligible value of CRM.
a.
Minimum conditions for eligibility:
In order to obtain capital relief towards credit risk mitigation, there are certain basic condition
that needs to be fulfilled. Supervisors will monitor the extent to which banks satisfy these
conditions, both at the outset of a collateralized transaction and on an on-going basis.
23
1.
Legal certainty:- Collateral is effective only if the legal mechanism by which collateral
is given is robust and ensures that the lender has clear rights over the collateral to
liquidate or retain it in the event of default. Thus, banks must take all necessary steps to
fulfill local contractual requirements in respect of the enforceability of security interest.
The collateral arrangements must be properly documented, with a clear and robust
procedure for the timely liquidation of collateral. A bank's procedures should ensure
that any legal conditions required for declaring the default of the customer and
liquidating the collateral are observed. Where the collateral is held by a custodian, the
bank must seek to ensure that the custodian ensures adequate segregation of the
collateral instruments and the custodian's own assets. Besides that, banks must obtain
legal opinions confirming the enforceability of the collateral arrangements in all
relevant jurisdictions.
2.
Low correlation with exposure:- In order for collateral to provide protection, the credit
quality of the obligor and the value of the collateral must not have a material positive
correlation. For example, securities issued by the collateral provider - or by any related
group entity - would provide little protection and thus would be ineligible.
3.
Maturity Mismatch:- The maturity of the underlying exposure and the maturity of the
hedge should both be defined conservatively. The effective maturity of the underlying
collateral should be gauged as the longest possible remaining time before the obligor is
A collateralized transaction is one in which: a) banks have a credit exposure or potential credit exposure; and b) that credit
exposures or potential credit exposure is hedged in whole or in part by collateral posted by the counter party or by a third
party on behalf of the counter party.
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scheduled to fulfill its obligation. The collateral must be pledged for at least the life of
the exposure. In case of mismatches in the maturity of the underlying exposure and the
collateral, it shall not be eligible for CRM benefits.
4.
Currency Mismatch:- Ideally the currency of the underlying exposure and the collateral
should be the same. Where the credit exposure is denominated in a currency that differs
from that in which the underlying exposure is denominated, there is a currency
mismatch. Mismatches shall be subject to supervisory haircut of 10%.
5.
Risk Management:- While CRM reduces credit risk, it simultaneously may increase
other risks to which a bank is exposed, such as legal, operational, liquidity and market
risks. Therefore, it is imperative that banks employ robust procedures and processes to
control these risks, including strategy; consideration of the underlying credit; valuation;
policies and procedures; systems; control of roll-off risks; and management of
concentration risk arising from the bank's use of CRM techniques and its effect with the
bank's overall credit profile. In case where these requirements are not fulfilled, NRB
may not recognize the benefit of CRM techniques.
6.
Qualifying criteria for guarantee:- A guarantee (counter guarantee) to be eligible must
represent a direct claim on the protection provider and must be explicitly referenced to
specific exposures or a pool of exposures, so that the extent of the cover is clearly
defined and irrefutable. Other than non-payment by a protection purchaser of money
due in respect of the credit protection contract it must be irrevocable in that there must
be no clause in the contract that would increase the effective cost of cover as a result of
deteriorating credit quality in the hedged exposure. It must also be unconditional in that
there should be no clause in the protection contract outside the control of the bank that
could prevent the protection provider from being obliged to pay out in a timely manner
in the event that the original counter party fails to make the payments due.
On the qualifying default or non-payment of the counter party, the bank may in a
timely manner pursue the guarantor for any monies outstanding under the
documentation governing the transaction. The guarantor may make one lump sum
payment of all monies under such documentation to the bank, or the guarantor may
assume the future payment obligations of the counter party covered by the guarantee.
The bank must have the right to receive any such payments from the guarantor without
first having to take legal actions in order to pursue the counter party payment.
b.
Eligible Collaterals:
1.
Cash deposit (as well as certificates of deposit or fixed deposits or other deposits) with
the bank. The bank may only claim these as CRM if it has specific authority to recover
the amount from this source in case of default.
2.
Fixed Deposit Receipts/Certificates of deposits/other deposits of other Banks and FIs,
who fulfill the capital adequacy requirements, subject to a 20% supervisory haircut.
3.
Gold.
4.
Securities issued by the Government of Nepal and Nepal Rastra Bank.
5.
Guarantee of the Government of Nepal
6.
Financial guarantee/counter guarantee of domestic banks and FIs who meet the
minimum capital adequacy requirements subject to a haircut of 20%.
7.
Securities/Financial guarantee/Counter guarantee issued by sovereigns.
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c.
8.
Securities/Financial guarantee/Counter guarantee issued by MDBs in the list specified
in 3.3 b (3 & 4)
9.
Securities/Financial guarantee/Counter guarantee issued by banks with ECA rating 2 or
better. The supervisory haircut shall be 20% and 50% for the banks with ECA rating of
0-1 and 2 respectively.
Methodology for using CRM
Step 1: Identify the accounts eligible for capital relief under credit risk mitigation.
Step 2: Assess the value of the exposure and the eligible collateral. The value of the eligible
collateral is the lower of the face value of the instrument or the outstanding amount
of exposure
Step 3: Adjust the value of the eligible collateral in respect of the supervisory haircut in
terms of currency mismatch and other eligibility requirements.
Step 4: Compare the adjusted value of the collateral with the outstanding exposure.
Step 5: The value of the eligible CRM is the lower of the adjusted value of the collateral and
the outstanding exposure.
Step 6: Plot the eligible CRM in the appropriate category of credit risk.
The sum total of net amount of eligible CRM as per “Form No.4 Exhibit of claims with
eligible credit risk mitigants” shall be consistent with the “Form No.3 Eligible Credit Risk
Mitigants” prescribed in this framework.
4.
OPERATIONAL RISK
4.1
GENERAL:
Operational risk is the risk of loss resulting from inadequate internal processes, people, and
systems, or from external events. Operational risk itself is not a new concept, and well run banks
have been addressing it in their internal controls and corporate governance structures. Basel II
requires banks to hold capital against the risk of unexpected loss that could arise from the failure of
operational systems.
The most important types of operational risk involve breakdowns in internal controls and corporate
governance. Such breakdowns can lead to financial losses through error, fraud, or failure to perform
in a timely manner or cause the interests of the bank to be compromised in some other way, for
example, by its dealers, lending officers or other staff exceeding their authority or conducting
business in an unethical or risky manner. Other aspects of operational risk include major failure of
information technology systems or events such as major fires or other disasters.
4.2
BASIC INDICATOR APPROACH:
Under the basic indicator approach, banks must hold capital for operational risk equal to the
average over the previous three years of a fixed percentage (denoted alpha) of positive annual gross
income.
The capital charge for operational risk may be expressed as follows:
KBIA = [∑(GI1..n  α)]/N
where:
KBIA = capital charge under the Basic Indicator Approach
GI = annual gross income, where positive, over the previous three years
v08 ævÆ 67
N = number of the previous three years for which gross income is positive
α = 15 percent.
NRB shall review the capital requirement produced by this approach for general credibility,
especially in relation to a bank's peers and in the event that credibility is lacking, appropriate
supervisory action under Review Process shall be considered.
Figures for the year, in which annual gross income is negative or zero, should be excluded from
both the numerator and denominator while calculating the average. In case where the gross income
for all of the last three years is negative, 5% of total credit and investments net of specific
provisions shall be considered as the capital charge for operational risk. For this purpose
investments shall comprise of money at call, placements, investment in government securities and
other investments irrespective of currency.
Similarly, in case of new banks who have not completed an year of operation and hence whose
average gross income cannot be measured reliably, they shall also be required to compute their
capital charge for operational risk vide the same approach as prescribed for banks with negative
gross income. These banks may use the gross income approach from second year onwards. But,
based on the reasonableness of the so computed capital charge for Operation Risk, during the first
three years of operation, review process may require additional proportion of capital charge if
deemed necessary.
4.3
GROSS INCOME:
Gross income is defined as "net Interest Income" plus "non interest income". It is intended that this
measure should:
a.
be gross of any provisions (e.g. for unpaid interest) and write-offs made during the year;
b.
be gross of operating expenses, exclude reversal during the year in respect of provisions and
write-offs made during the previous year(s);
c.
exclude income/gain recognized from the disposal of items of movable and immovable
property;
d.
exclude realized profits/losses from the sale of securities in the “held to maturity” category;
e.
exclude other extraordinary or irregular items of income and expenditure
Thus, for the purpose of capital adequacy requirements, gross income shall be summation of:
a.
Total operating income as disclosed in Profit and Loss account prepared as per NRB directive
no.4. The total operating income comprises of:
1. Net Interest Income
2. Commission and Discount Income
3. Other Operating Income
4. Exchange Fluctuation Income
b.
Addition/deduction in the Interest Suspense during the period.
Banks shall use the annual audited financials of the last three years for the computation of gross
income under this approach. Hence, the capital requirement for operational risk for a whole
financial year shall remain constant. Until the accounts are finalized for the financial year, banks
shall use the provisional figures for the period, which should be validated by the internal auditor of
the bank.
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4.4
COMPUTATION OF RISK WEIGHT:
Operational risk-weighted assets are determined by multiplying the operational risk capital charge
by 10 (i.e., the reciprocal of the minimum capital ratio of 10%) and adding together with the risk
weighted exposures for credit risk.
5.
MARKET RISK
5.1
DEFINITION OF MARKET RISK:
Market risk is defined as the risk of losses in on-balance sheet and off-balance sheet positions
arising from adverse movements in market prices. The major constituents of market risks are:
5.2
a.
The risks pertaining to interest rate related instruments;
b.
Foreign exchange risk (including gold positions) throughout the bank; and
c.
The risks pertaining to investment in equities and commodities.
SEGREGATION OF INVESTMENT PORTFOLIO:
Banks shall recognize measure, present and disclose the investment instruments as per the
requirement of NFRSs.
5.3
NET OPEN POSITION APPROACH:
Out of the various components of market risk, foreign exchange risk is perceived as the
predominant at this time. The effects of other forms of market risk are minimal. Thus, a net open
position approach has been devised to measure the capital requirement for market risk. As
evidenced by its name, this approach only addresses the risk of loss arising out of adverse
movements in exchange rates. This approach will be consolidated over time to incorporate other
forms of market risks as they start to gain prominence.
The designated Net Open Position approach requires banks to allocate a fixed proportion of capital
in terms of its net open position. The banks should allocate 5 percentage of their net open positions
as capital charge for market risk.
5.4
NET OPEN POSITION:
Net open position is the difference between the assets and the liability in a currency. In other words,
it is the uncovered volume of asset or liability which is exposed to the changes in the exchange
rates of currencies. For capital adequacy requirements the net open position includes both net spot
positions as well as net forward positions.
For capital adequacy purposes, banks should calculate their net open position in the following
manner:
5.5
a.
Calculate the net open position in each of the foreign currencies.
b.
Convert the net open positions in each currency to NPR as per prevalent exchange rates.
c.
Aggregate the converted net open positions of all currencies, without paying attention to long
or short positions.
d.
This aggregate shall be the net open position of the bank.
COMPUTATION OF RISK WEIGHT:
Risk-weighted assets in respect of market risk are determined by multiplying the capital charges by
10 (i.e., the reciprocal of the minimum capital ratio of 10%) and adding together with the risk
weighted exposures for credit risk.
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6.
REVIEW PROCESS
6.1
GENERAL:
The supervisory review process of the framework is intended not only to ensure that banks have
adequate capital to support all the risks in their business, but also to encourage banks to develop
and use better risk management techniques in monitoring and managing their risks. It is the
responsibility of the bank management in developing an internal capital assessment process and
setting capital targets that are commensurate with the bank’s risk profile and control environment
beyond the core minimum requirements.
Nepal Rastra Bank recognizes the significance of the relationship between the amount of capital
held by the bank against its risks and the strength and effectiveness of the bank’s risk management
and internal control processes. However, increased capital should not be viewed as the only option
for addressing increased risks confronting the bank. Other means for addressing risk, such as
strengthening risk management, applying internal limits, strengthening the level of provisions and
reserves, and improving internal controls, must also be considered. Furthermore, capital should not
be regarded as a substitute for addressing fundamentally inadequate control or risk management
processes.
There are three main areas that is particularly suited to treatment under this process: risks
considered under minimum capital requirements which are not fully captured it (e.g. credit
concentration risk); those factors not taken into account by the minimum capital requirements (e.g.
business and strategic risk); and factors external to the bank (e.g. business cycle effects).
In order to achieve the objectives of the supervisory review process, this process has been broadly
divided into three parts:
6.2
a.
Internal Capital Adequacy Assessment Process (ICAAP)
b.
Supervisory Review
c.
Supervisory Response
INTERNAL CAPITAL ADEQUACY ASSESSMENT PROCESS:
The internal capital adequacy assessment process (ICAAP) is a comprehensive process which
requires board and senior management oversight, monitoring, reporting and internal control reviews
at regular intervals to ensure the alignment of regulatory capital requirement with the true risk
profile of the bank and thus ensure long-term safety and soundness of the bank. The key
components of an effective ICAAP are discussed below.
a.
Board and senior management oversight
Bank management is responsible for understanding the nature and level of risk being taken by
the bank and how this risk relates to adequate capital levels. It is also responsible for ensuring
that the formality and sophistication of the risk management processes is commensurate with
the complexity of its operations. A sound risk management process, thus, is the foundation
for an effective assessment of the adequacy of a bank’s capital position.
The board of directors of the bank are responsible for setting the bank’s tolerance for risks.
The board should also ensure that management establishes a mechanism for assessing various
risks; develops a system to relate these risks to the bank’s capital level and sets up a method
for monitoring compliance with internal policies. It is equally important that the board instills
strong internal controls and thereby an effective control environment through adoption of
written policies and procedures and ensures that the policies and procedures are effectively
communicated throughout the bank.
v08 ævÆ 70
The analysis of a bank’s current and future capital requirements in relation to its strategic
objectives is a vital element of the strategic planning process. The strategic plan should
clearly outline the bank’s capital needs, anticipated capital expenditures, desirable capital
level, and external capital sources. Senior management and the board should view capital
planning as a crucial element in being able to achieve its desired strategic objectives.
b.
Sound capital assessment
Another crucial component of an effective ICAAP is the assessment of capital. In order to be
able to make a sound capital assessment the bank should, at minimum, have the following:
c.
•
Policies and procedures designed to ensure that the bank identifies, measures, and reports
all material risks;
•
A process that relates capital to the level of risk;
•
A process that states capital adequacy goals with respect to risk, taking account of the
bank’s strategic focus and business plan; and
•
A process of internal control, reviews and audit to ensure the integrity of the overall
management process.
Comprehensive assessment of risks
All material risks faced by the bank should be addressed in the capital assessment process.
Nepal Rastra Bank recognizes that not all risks can be measured precisely. However, bank
should develop a process to estimate risks with reasonable certainties. In order to make a
comprehensive assessment of risks, the process should, at minimum, address the following
forms of risk.
1.
Credit risk: Banks should have methodologies that enable them to assess the credit
risk involved in exposures to individual borrowers or counterparties as well as at the
portfolio level. The credit review assessment of capital adequacy, at a minimum,
should cover risk rating systems, portfolio analysis/aggregation, large exposures and
risk concentrations.
Internal risk ratings are an important tool in monitoring credit risk. Internal risk ratings
should be adequate to support the identification and measurement of risk from all credit
exposures, and should be integrated into an institution’s overall analysis of credit risk
and capital adequacy. The ratings system should provide detailed ratings for all assets,
not only for problem assets.
2.
Credit concentration risk: Risk concentrations are arguably the single most important
cause of major problems in banks. A risk concentration is any single exposure or group
of exposures with the potential to produce losses large enough (relative to a bank’s
capital, total assets, or overall risk level) to threaten a bank’s health or ability to
maintain its core operations.
Lending being the primary activity of most banks, credit risk concentrations are often
the most material risk concentrations within a bank. However, risk concentrations can
arise in a bank’s assets, liabilities, or off-balance sheet items, through the execution or
processing of transactions (either product or service), or through a combination of
exposures across these broad categories. Credit risk concentrations are based on
common or correlated risk factors, which, in times of stress, have an adverse effect on
the creditworthiness of each of the individual counterparties making up the
concentration.
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Such credit concentrations are not addressed in the minimum capital requirements for
credit risk. Thus, banks should have in place effective internal policies, systems and
controls to identify, measure, monitor, and control their credit risk concentrations.
Banks should explicitly consider the extent of their credit risk concentrations in their
assessment of capital adequacy under review process. These policies should cover the
different forms of credit risk concentrations to which a bank may be exposed to. Such
concentrations include but are not limited to:
•
Significant exposures to an individual counterparty or group of related
counterparty. Banks might also establish an aggregate limit for the management
and control of all of its large exposures as a group;
•
Credit exposures to counterparties in the same economic sector or geographic
region;
•
Credit exposures to counterparties whose financial performance is dependent on the
same activity or commodity; and
•
Indirect credit exposures arising from a bank’s CRM activities (e.g. exposure to a
similar type of collateral or credit protection provided by a single counterparty or
same collateral in cases of multiple banking).
A bank’s framework for managing credit risk concentrations should be clearly
documented and should include a definition of the credit risk concentrations relevant to
the bank and how these concentrations and their corresponding limits are calculated.
Limits should be defined in relation to a bank’s capital, total assets or, where adequate
measures exist, its overall risk level. A bank’s management should conduct periodic
stress tests of its major credit risk concentrations and review the results of those tests to
identify and respond to potential changes in market conditions that could adversely
impact the bank’s performance.
3.
Operational risk: The failure to properly manage operational risk can result in a
misstatement of an institution’s risk/return profile and expose the institution to
significant losses. Gross income, used in the Basic Indicator Approach is only a proxy
for the scale of operational risk exposure of a bank and can in some cases
underestimate the need for capital. Thus, banks should develop a framework for
managing operational risk and evaluate the adequacy of capital as prescribed by this
framework. The framework should cover the bank’s appetite and tolerance for
operational risk, as specified through the policies for managing this risk, including the
extent and manner in which operational risk is transferred outside the bank. It should
also include policies outlining the bank’s approach to identifying, assessing, monitoring
and controlling/mitigating the risk.
4.
Market risk: The prescribed approach for the computation of capital charge for market
risk is very simple and thus may not be directly aligned with the magnitude of risk.
Likewise, the approach only incorporates risks arising out of adverse movements in
exchange rates while ignoring other forms of risks like interest rate risk and equity
risks. Thus, banks should develop a framework that addresses these various forms of
risk and at the same time perform stress tests to evaluate the adequacy of capital.
The use of internal models by the bank for the measurement of market risk is highly
encouraged. Wherever banks make use of internal models for computation of capital
charge for market risks, the bank management should ensure the adequacy and
completeness of the system regardless of the type and level of complexity of the
v08 ævÆ 72
measurement system as the quality and reliability of the measurement system is largely
dependent on the quality of the data and various assumptions used in the model.
d.
5.
Liquidity risk: Liquidity is crucial to the ongoing viability of any financial institution.
Capital positions can have a telling effect on institution’s ability to obtain liquidity,
especially in a crisis. Each bank must have adequate systems for measuring, monitoring
and controlling liquidity risk. Banks should evaluate the adequacy of capital given their
own liquidity profile and the liquidity of the markets in which they operate. Banks are
also encouraged to make use of stress testing to determine their liquidity needs and the
adequacy of capital.
6.
Other risks: Although the ‘other’ risks, such as reputational and strategic risk, are not
easily measurable, banks are expected to take these into consideration as well while
deciding on the level of capital.
Monitoring and reporting
The bank should establish an adequate system for monitoring and reporting risk exposures
and assessing how the bank’s changing risk profile affects the need for capital. The bank’s
senior management or board of directors should, on a regular basis, receive reports on the
bank’s risk profile and capital needs. These reports should allow senior management to:
e.
•
Evaluate the level and trend of material risks and their effect on capital levels;
•
Evaluate the sensitivity and reasonableness of key assumptions used in the capital
assessment measurement system;
•
Determine that the bank holds sufficient capital against the various risks and is in
compliance with established capital adequacy goals; and
•
Assess its future capital requirements based on the bank’s reported risk profile and make
necessary adjustments to the bank’s strategic plan accordingly.
Internal control review
The bank’s internal control structure is essential to a sound capital assessment process.
Effective control of the capital assessment process includes an independent review and,
where appropriate, the involvement of internal or external audits. The bank’s board of
directors has a responsibility to ensure that management establishes a system for assessing the
various risks, develops a system to relate risk to the bank’s capital level, and establishes a
method for monitoring compliance with internal policies. The board should regularly verify
whether its system of internal controls is adequate to ensure well-ordered and prudent
conduct of business.
The bank should conduct periodic reviews of its risk management process to ensure its
integrity, accuracy, and reasonableness. Key areas that should be reviewed include:
•
Appropriateness of the bank’s capital assessment process given the nature, scope and
complexity of its activities;
•
Identification of large exposures and risk concentrations;
•
Accuracy and completeness of data inputs into the bank’s assessment process;
•
Reasonableness and validity of scenarios used in the assessment process; and
•
Stress testing and analysis of assumptions and inputs.
v08 ævÆ 73
6.3
SUPERVISORY REVIEW:
Nepal Rastra Bank shall regularly review the process by which a bank assesses its capital adequacy,
risk positions, resulting capital levels, and quality of capital held by a bank. Supervisors shall also
evaluate the degree to which a bank has in place a sound internal process to assess capital
adequacy. The emphasis of the review should be on the quality of the bank’s risk management and
controls and should not result in supervisors functioning as bank management. The periodic review
can involve any or a combination of:
• On-site examinations or inspections;
• Off-site review;
• Discussions with bank management;
• Review of work done by external auditors (provided it is adequately focused on the necessary
capital issues); and
• Periodic reporting.
Some of the key areas which will be reviewed during the supervisory review process are discussed
hereunder
a.
Review of adequacy of risk assessment
NRB shall assess the degree to which internal targets and processes incorporate the full range
of material risks faced by the bank. Supervisors shall also review the adequacy of risk
measures used in assessing internal capital adequacy and the extent to which these risk
measures are also used operationally in setting limits, evaluating business line performance,
and evaluating and controlling risks more generally. Supervisors shall consider the results of
sensitivity analyses and stress tests conducted by the institution and how these results relate
to capital plans.
b.
Assessment of capital adequacy
NRB shall review the bank’s processes to determine that:
•
Target levels of capital chosen are comprehensive and relevant to the current operating
environment;
•
These levels are properly monitored and reviewed by senior management; and
•
The composition of capital is appropriate for the nature and scale of the bank’s business.
NRB shall also consider the extent to which the bank has provided for unexpected events in
setting its capital levels. This analysis should cover a wide range of external conditions and
scenarios, and the sophistication of techniques and stress tests used should be commensurate
with the bank’s activities.
c.
Assessment of the control environment
NRB shall consider the quality of the bank’s management information reporting and systems,
the manner in which business risks and activities are aggregated, and management’s record in
responding to emerging or changing risks. In all instances, the capital level at an individual
bank should be determined according to the bank’s risk profile and adequacy of its risk
management process and internal controls. External factors such as business cycle effects and
the macroeconomic environment should also be considered.
v08 ævÆ 74
d.
Supervisory review of compliance with minimum standards
In order to obtain relief as per this framework banks are required to observe a number of
requirements, including risk management standards and disclosures. In particular, banks will
be required to disclose features of their internal methodologies used in calculating minimum
capital requirements. As part of the supervisory review process, supervisors must ensure that
these conditions are being met on an ongoing basis. Likewise, the supervisors must ensure
that qualifying criteria as specified in the framework are continuously being met as these
criteria are developed as benchmarks aligned with bank management's expectations for
effective risk management and capital allocation.
e.
Significance of risk transfer
Securitization or credit sale agreements with recourse may be carried out for purposes other
than credit risk transfer (e.g. funding). Where this is the case, there might still be a limited
transfer of credit risk. However, for an originating bank to achieve reductions in capital
requirements, the risk transfer arising from a securitization or credit sale has to be deemed
sufficient by the NRB. If the risk transfer is considered to be insufficient or non existent,
NRB can require the application of a higher capital requirement or, alternatively, may deny a
bank from obtaining any capital relief from the securitization or transfer agreements.
Therefore, the capital relief that can be achieved will correspond to the amount of credit risk
that is effectively transferred.
f.
Credit Risk Mitigants
In case when the eligibility requirements are not fulfilled, NRB will not consider Credit Risk
Mitigants in allocating capital. Similarly, CRM may give rise to residual risks, which may
render the overall risk reduction less effective. Where, these risks are not adequately
controlled by the bank, NRB may impose additional capital charges or take other appropriate
supervisory actions.
g.
Operational risk and Market Risk
The framework prescribes simple approaches for allocating capital for operational and market
risk which may not be directly aligned with the volume and complexity of risk. Thus, the
supervisor shall consider whether the capital requirements generated by the prescribed
approaches give a consistent picture of the individual bank's risk exposure in comparison
with the peer group and the banking industry at large. Where NRB is convinced such is not
the case, appropriate supervisory response is warranted.
h.
Market Discipline
The framework requires banks to disclose various key information about their business on a
periodic basis. It is imperative that the banks discharge their obligations under the disclosure
requirements in order to be eligible to claim benefits of CRM. In line with the utmost
significance of this requirement, the supervisor shall review the adequacy of the disclosures.
As a part of this process itself, the supervisor shall regularly review the website of the banks
and review the contents of the site. Wherever the review process identifies any shortcomings
or non-compliances, appropriate supervisory response shall be initiated.
6.4
SUPERVISORY RESPONSE:
Nepal Rastra Bank expects banks to operate above the minimum regulatory capital ratios. If, NRB
is not convinced about the risk management practices and the control environment, it has the
authority to require banks to hold capital in excess of the minimum.
v08 ævÆ 75
a.
Supervisory adjustments in risk weighted assets and capital
Having carried out the review process as described above, supervisors should take
appropriate action if they are not satisfied with the results of the bank’s own risk assessment
and capital allocation. In such a scenario, NRB shall be empowered to undertake any or
combination of the following adjustments in the banks risk weighted assets and regulatory
capital computations.
1.
Shortfall in provisions made by the bank against adversely classified assets shall be
deducted from the Tier 1 capital.
2.
The loans and facilities extended to Directors, Employees (other than loans given under
Employee rules), Shareholders holding more than 1% percent shares and related parties
as well as loans, advances and facilities restricted by the prevailing rules and
regulations shall be deducted from Tier 1 capital.
3.
In case the bank has provided loans and facilities in excess of its Single Obligor Limits,
10% of all such excess exposures shall be added to the risk weighted exposure for
credit risk.
4.
Where the bank has been involved in the sale of credit with recourse facility, 1% of the
contract (sale) value shall be added to the risk weight for credit risk.
5.
Where the banks do not have satisfactory Assets Liability Management policies and
practices to effectively manage the market risks, an additional risk weight of 1% of Net
Interest Income of the immediate previous financial year shall be added to the risk
weight for market risk.
Where the Net Interest Income of the immediate previous financial year is negative, 1%
of the total credit and investments net of specific provisions shall be the capital charge
for unsatisfactory ALM policies and practices.
Where the bank's net liquid asset to total deposit ratio is less than 20%, a risk weight of
1% (as given in the table below) of total deposit, for each percent or portion of percent
shortfall in such ratio, is added to total of the Risk Weighted Exposures.
6.
Net liquid asset to total deposit A risk weight to be added to the Risk Weighted
ratio
Exposures
19% - less than 20%
1% of total deposit
18% - less than 19%
2% of total deposit
17% - less than 18%
3% of total deposit
16% - less than 17%
4% of total deposit
15% - less than 16%
5% of total deposit and so on.
For this purpose, liquid assets include cash and bank balances, money at call & short
notice, placement upto 90 days and investment in government securities. Borrowings
repayable upto 90 days is deducted from liquid assets to obtain net liquid assets.
Note: Aforesaid Provision shall be effective from Falgun end 2066 BS.
7.
Where the banks do not adopt sound practices for the management of operational risk,
an additional capital charge of 2% to 5% of Gross Income of immediate previous
financial year shall be levied for operational risks.
8.
Where the Gross Income determined for computation of capital charge of Operational
Risk for all of the last three years is negative and where the banks themselves have not
addressed the capital charge for operational risk, 5% of the total credit and investments
net of specific provisions shall be the capital charge for operational risk.
v08 ævÆ 76
New banks who have not completed a year of operation and hence whose gross income
cannot be measured reliably and where the banks themselves have not addressed the
capital charge for operational risk, shall also be required to compute their capital charge
for operational risk vide the same approach as prescribed for banks with negative gross
income. These banks may use the gross income approach from second year onwards.
But, based on the reasonableness of the so computed capital charge for Operation Risk,
during the first three years of operation, review process may require additional
proportion of capital charge.
b.
9.
During the course of review, where the supervisor is not satisfied with the overall risk
management policies and procedures of the bank, the total risk weighted exposures of
the bank shall be increased up to 5%.
10.
In case the bank has not achieved the desired level of disclosure requirements, the total
risk weighted exposures of the bank shall be increased up to 3%.
11.
Banks that do not meet the eligibility requirements to claim the benefit under credit risk
mitigation techniques shall not be allowed the benefit of CRM.
Corrective Actions for Non-Compliances
1.
The failure on part of the banks to meet the provisions of this framework shall be
considered as a violation of the NRB directives and shall attract stipulated actions. The
nature of the enforcement action largely depends on degree of the capital adequacy of
the bank. The trigger points and the prescribed action in case of non-compliance shall
be as per the provisions of Prompt Corrective Action Byelaw 2074 propounded by
Nepal Rastra Bank.
7.
DISCLOSURE
7.1
GENERAL:
The purpose of disclosure requirements is to complement the minimum capital requirements and
the review process by developing a set of disclosure requirements which will allow market
participants to assess key pieces of information on the scope of application, capital, risk exposures,
risk assessment processes, and hence the capital adequacy of the bank. It is believed that providing
disclosures that are based on a common framework is an effective means of informing the market
about a bank’s exposure to those risks and provides a consistent and comprehensive disclosure
framework that enhances comparability. The importance of disclosure is more pronounced in cases
of bank that rely on internal methodologies in assessing capital requirements.
7.2
DISCLOSURE PRINCIPLES:
Banks should have a formal disclosure policy approved by the Board of Directors that addresses the
bank’s approach for determining what disclosures it will make and the internal controls over the
disclosure process. In addition, banks should implement a process for assessing the appropriateness
of their disclosures, including validation and frequency. While deciding on the disclosure policy,
the board should pay due attention to strike a balance between materiality and proprietary and
confidential information.
a.
Materiality
Besides the minimum prescribed disclosure requirements, a bank should decide which
additional disclosures are relevant for it based on the materiality concept. Information would
be regarded as material if its omission or misstatement could change or influence the
assessment or decision of a user relying on that information for the purpose of making
economic decisions.
v08 ævÆ 77
b.
Proprietary and confidential information
Proprietary information encompasses information (for example on products or systems), that
if shared with competitors would render a bank’s investment in these products/systems less
valuable, and hence would undermine its competitive position. Information about customers
is often confidential, in that it is provided under the terms of a legal agreement or
counterparty relationship. This has an impact on what banks should reveal in terms of
information about their customer base, as well as details on their internal arrangements, for
instance methodologies used, parameter estimates, data etc. The disclosure requirements set
out below by NRB aims to strike an appropriate balance between the need for meaningful
disclosure and the protection of proprietary and confidential information.
7.3
VALIDATION:
The disclosures of the bank should be subjected to adequate validation. In addition, supplementary
material (such as Management’s Discussion and Analysis) that is published should also be
subjected to sufficient scrutiny (e.g. internal control assessments, etc.) to satisfy the validation
issue. If material is not published under a validation regime, for instance in a stand alone report or
as a section on a website, then management should ensure that appropriate verification of the
information takes place, in accordance with the general disclosure principles.
7.4
DISCLOSURE REQUIREMENTS:
Banks should at minimum, disclose the following information at the stipulated time intervals. At
the same time, banks shall be free to disclose any other information they consider important for its
stakeholders as and when they consider necessary, beyond the prescribed requirements.
a.
Banks should provide the following disclosures as at end of each financial year along with the
annual financial statements.
1.
Capital structure and capital adequacy
o
o
o
2.
Tier 1 capital and a breakdown of its components;
Tier 2 capital and a breakdown of its components;
Detailed information about the Subordinated Term Debts with information on the
outstanding amount, maturity, amount raised during the year and amount eligible to
be reckoned as capital funds.
o Deductions from capital;
o Total qualifying capital;
o Capital adequacy ratio;
o Summary of the bank’s internal approach to assess the adequacy of its capital to
support current and future activities, if applicable; and
o Summary of the terms, conditions and main features of all capital instruments,
especially in case of subordinated term debts including hybrid capital instruments.
Risk exposures
o
o
o
o
Risk weighted exposures for Credit Risk, Market Risk and Operational Risk;
Risk Weighted Exposures under each of 11 categories of Credit Risk;
Total risk weighted exposure calculation table;
Amount of NPAs (both Gross and Net)
➢ Restructure/Reschedule Loan
➢ Substandard Loan
➢ Doubtful Loan
v08 ævÆ 78
3.
➢ Loss Loan
o NPA ratios
➢ Gross NPA to gross advances
➢ Net NPA to net advances
o Movement of Non Performing Assets
o Write off of Loans and Interest Suspense
o Movements in Loan Loss Provisions and Interest Suspense
o Details of additional Loan Loss Provisions
o Segregation of investment portfolio into Held for trading, Held to maturity and
Available for sale category
Risk Management Function
o
o
b.
For each separate risk area (Credit, Market and Operational risk), banks must
describe their risk management objectives and policies, including:
➢ Strategies and processes;
➢ The structure and organization of the relevant risk management function;
➢ The scope and nature of risk reporting and/or measurement systems; and
➢ Policies for hedging and/or mitigating risk and strategies, and processes for
monitoring the continuing effectiveness of hedges/mitigants.
Types of eligible credit risk mitigants used and the benefits availed under CRM.
All commercial banks should make following disclosures on a quarterly basis on their
respective websites.
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
Tier 1 capital and a breakdown of its components;
Tier 2 capital and a breakdown of its components;
Detailed information about the Subordinated Term Debts with information on the
outstanding amount, maturity, amount raised during the year and amount eligible to be
reckoned as capital funds.
Deductions from capital;
Total qualifying capital;
Capital adequacy ratio;
Risk weighted exposures for Credit Risk, Market Risk and Operational Risk;
Risk Weighted Exposures under each of 11 categories of Credit Risk;
Total risk weighted exposure calculation table;
Amount of NPAs (both Gross and Net)
➢ Restructure/Reschedule Loan
➢ Substandard Loan
➢ Doubtful Loan
➢ Loss Loan
NPA ratios
➢ Gross NPA to gross advances
➢ Net NPA to net advances
Movement of Non Performing Assets
Write off of Loans and Interest Suspense
Movements in Loan Loss Provisions and Interest Suspense
Details of Additional Loan Loss Provisions
v08 ævÆ 79
o
c.
d.
Segregation of investment portfolio into Held for trading, Held to maturity and Available
for sale category
o Summary of the bank’s internal approach to assess the adequacy of its capital to support
current and future activities, if applicable; and
o Summary of the terms, conditions and main features of all capital instruments, especially
in case of subordinated term debts including hybrid capital instruments.
Disclosure requirements under this framework should also be published in the respective
websites of the banks. Such disclosures of the banks should also be updated to reflect the
capital adequacy position of the banks after the supervisory adjustments under the review
process. Banks that do not host a website yet are required to make the necessary
arrangements to host a website immediately.
Banks are required to report to NRB their capital adequacy computations, according to the
format as specified in Annexure of this framework on a monthly basis within one month after
the end of the month or as required by NRB from time to time. All such returns has to be
validated by the internal auditor of the bank. If the monthly internal audit could not be carried
out, it should be disclosed on the monthly returns. But, such returns at the end of each quarter
must be submitted with the validation from the internal auditor of the bank.
In addition to the returns specified above, a bank must inform NRB within 30 days of:
1. Any breach of the minimum capital adequacy requirements set out in this framework
together with an explanation of the reasons for the breach and the remedial measures it
has taken to address those breaches.
2. Any concerns it has about its capital adequacy, along with proposed measures to address
these concerns.
e.
Full compliance of these disclosure requirements is a pre-requisite before banks can obtain
any capital relief (i.e., adjustments in the risk weights of collateralized or guaranteed
exposures) in respect of any credit risk mitigation techniques.
FORM NO. 1 CAPITAL ADEQUACY TABLE
1. 1 Risk Weighted Exposures
Current
Period
(Rs.In …..)
Previous
Period
Current
Period
Previous
Period
a
Risk Weighted Exposure for Credit Risk
b
Risk Weighted Exposure for Operational Risk
c
Risk Weighted Exposure for Market Risk
Adjustments under Pillar II
Adjustment as per SRP 6.4a (5)
Adjustment as per SRP 6.4a (6)
Adjustment as per SRP 6.4a (7)
Adjustment as per SRP 6.4a (9)
Adjustment as per SRP 6.4a (10)
Total Risk Weighted Exposures (After Bank's adjustments of
Pillar II)
1.2 CAPITAL
Core Capital (Tier 1)
a
Paid up Equity Share Capital
b
Irredeemable Non-cumulative preference shares
c
Share Premium
v08 ævÆ 80
d
e
f
g
h
i
j
l
m
n
o
p
q
r
s
t
Proposed Bonus Equity Shares
Statutory General Reserves
Retained Earnings
Un-audited current year cumulative profit/(Loss)
Capital Redemption Reserve
Capital Adjustment Reserve
Debenture Redemption Reserves
Dividend Equalization Reserves
Other Free Reserve
Less: Goodwill
Less: Fictitious Assets
Less: Investment in equity in licensed Financial Institutions
Less: Investment in equity of institutions with financial interests
Less: Investment in equity of institutions in excess of limits
Less: Investments arising out of underwriting commitments
Less: Reciprocal crossholdings
Less: Purchase of land & building in excess of limit &
u
unutilized
v
Less: Other Deductions
Adjustments under Pillar II
Less: Shortfall in Provision (6.4 a 1)
Less: Loans and Facilities extended to Related Parties
and Restricted lending (6.4 a 2)
Supplementary Capital (Tier II)
a
Cumulative and/or Redeemable Preference Share
b
Subordinated Term Debt
c
Hybrid Capital Instruments
d
General Loan Loss Provision
e
Exchange Equalization Reserve
f
Investment Adjustment Reserve
g
Assets Revaluation Reserve
h
Other Reserves
Total Capital Fund (Tier I and Tier II)
1.3 CAPITAL ADEQUACY RATIOS
Current
Period
0
0
0
0
Previous
Period
Tier 1 Capital to Total Risk Weighted Exposures (After Bank's
adjustments of Pillar II)
Tier 1 and Tier 2 Capital to Total Risk Weighted Exposures(After
Bank's adjustments of Pillar II)
**The balance of employee training and capacity development fund, Corporate Social Responsibilty
Fund, Regulatory Reserve and other funds that are restricted for distribution and Fair Value Reserve,
Actuarial Loss (positive figure from OCI) should not be included in Other Free Reserve
*sd{rf/L bIftf clej[l4 sf]if, ;+:yfut ;fdflhs pQ/bfloTj sf]if, lgofdsLo hu]8f h:tf lgif]lwt hu]8f tyf Fair Value
Reserve, Actuarial Loss sf] wgfTds /sd h:tf OCI af6 l;lh{t hu]8f k'FhLsf]ifdf ;dfj]z ug{ kfOg] 5}g .
Note: this table should be based on the figures as reported in financial statements, as per applicable
reporting standards.
v08 ævÆ 81
FORM NO. 2: RISK WEIGHTED EXPOSURE FOR CREDIT RISK
(Rs.In …..)
A. Balance Sheet Exposures
Specific
Provisio
n&
Eligib
Book
Valuatio
le
Value
n
CRM
Adjustm
ent
Net
Value
Risk
Weig
ht
Risk
Weighted
Exposures
e
f=d*e
0
0
0
0
0
0
0
0
0
0
0
0
0
0
d=a-bc
0
0
0
0
0
0
0
0
0
0
0%
0
0
0
0
0
20%
0
0
0
0
0
50%
0
0
0
0
0
100
%
0
0
0
0
0
150
%
0
0
0
0
0%
0
0
0
0
0
Claims on Domestic Public Sector Entities
0
0
0
0
Claims on Public Sector Entity (ECA 0-1)
Claims on Public Sector Entity (ECA 2)
0
0
0
0
0
0
0
0
Claims on Public Sector Entity (ECA 3-6)
0
0
0
0
Claims on Public Sector Entity (ECA 7)
0
0
0
0
Claims on domestic banks that meet capital
adequacy requirements
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
a
Cash Balance
Balance With Nepal Rastra Bank
Gold
Investment in Nepalese Government
All
Claims on Government of Nepal
Securities
Investment in Nepal Rastra Bank securities
All claims on Nepal Rastra Bank
Claims on Foreign Government and Central
Bank (ECA 0-1)
Claims on Foreign Government and Central
Bank (ECA -2)
Claims on Foreign Government and Central
Bank (ECA -3)
Claims on Foreign Government and Central
Bank (ECA-4-6)
Claims on Foreign Government and Central
Bank (ECA -7)
Claims On BIS, IMF, ECB, EC and on
Multilateral Development Banks (MDB's)
recognized by the framework
Claims on Other Multilateral Development
Banks
Claims on domestic banks that do not meet
capital adequacy requirements
Claims on foreign bank (ECA Rating 0-1)
Claims on foreign bank (ECA Rating 2)
Claims on foreign bank (ECA Rating 3-6)
b
c
0%
0%
0%
0%
0%
0%
0%
0
0
0
0
0
0
0
100
%
100
%
20%
50%
100
%
150
%
20%
100
%
20%
50%
100
%
0
0
0
0
0
0
0
0
0
0
0
v08 ævÆ 82
Claims on foreign bank (ECA Rating 7)
0
0
0
0
0
Claims on foreign bank incorporated in
SAARC region and China operating with a
buffer of 1% above their respective
regulatory capital requirement
150
%
0
0
0
0
20%
0
0
0
0
0
50%
0
0
0
0
0
70%
0
0
0
0
0
80%
0
Claims on Domestic Corporate(Credit rating
Score equivalent to BBB+ & below)
0
0
0
0
Claims on Domestic Corporate (Unrated)
0
0
0
0
Claims on Foreign Corporates (ECA 0-1)
Claims on Foreign Corporates (ECA 2)
Claims on Foreign Corporates (ECA 3-6)
Claims on Foreign Corporates (ECA 7)
Regulatory Retail Portfolio (Not Overdue)
Claims fulfilling all criterion of regulatory
retail except granularity
Claims secured by residential properties
Claims not fully secured by residential
properties
Claims
secured by residential properties
(Overdue)
Claims
secured by Commercial real estate
Past due claims (except for claim secured by
residential properties)
High Risk claims
Investments in equity and other capital
instruments of institutions listed in the stock
exchange
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
150
%
0
0
0
0
0
0
0
0
0
50%
0%
0
0
0
0
0
0
20%
0
0
0
0
0
0
0
0
0
100
%
0
0
Claims on Domestic Corporate (Credit rating
Score equivalent to AAA)
Claims on Domestic Corporate(Credit rating
Score equivalent to AA+ to AA- )
Claims on Domestic Corporate(Credit rating
Score equivalent to A+ to A- )
Investments in equity and other capital
instruments of institutions not listed in the
stock exchange
Staff loan secured by residential property
Interest Receivable/claim on government
securities
Cash
in transit and other cash items in the
process of collection
Other Assets (as per attachment)
TOTAL
100
%
100
%
20%
50%
100
%
150
%
75%
100
%
60%
150
%
100
%
100
%
150
%
150
%
100
%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
v08 ævÆ 83
B. Off Balance Sheet Exposures
Gross Specific Eligib
Book Provisio
le
Value
n
CRM
Net
Value
Risk
Weig
ht
Risk
Weighted
Exposures
e
f=d*e
Revocable Commitments
Bills Under Collection
Forward Exchange Contract Liabilities
LC Commitments With Original Maturity
Upto 6 months
Domestic counterparty
Foreign counterparty (ECA Rating 0-1)
Foreign counterparty (ECA Rating 2)
0
0
0
0
0
0
0
d=a-bc
0
0
0
0
0
0
0
20%
0
0
0
0
0
0
0
0
0
0
0
Foreign counterparty (ECA Rating 3-6)
0
0
0
0
Foreign counterparty (ECA Rating 7)
0
0
0
0
20%
50%
100
%
150
%
0
0
0
0
50%
0
0
0
0
0
0
0
0
0
0
0
Foreign counterparty (ECA Rating 3-6)
0
0
0
0
Foreign counterparty (ECA Rating 7)
0
0
0
0
20%
50%
100
%
150
%
0
0
0
0
40%
0
0
0
0
0
0
0
0
0
0
0
Foreign counterparty (ECA Rating 3-6)
0
0
0
0
Foreign counterparty (ECA Rating 7)
0
0
0
0
Underwriting commitments
Lending of Bank's Securities or Posting of
Securities as collateral
Repurchase Agreements, Assets sale with
recourse
0
0
0
0
0
0
0
0
0
0
0
0
Advance Payment Guarantee
0
0
0
0
Financial Guarantee
0
0
0
0
Acceptances and Endorsements
0
0
0
0
0
0
0
0
0
0
0
0
20%
50%
100
%
150
%
50%
100
%
100
%
100
%
100
%
100
%
100
%
20%
a
LC Commitments With Original Maturity
Over 6 months
Domestic counterparty
Foreign counterparty (ECA Rating 0-1)
Foreign counterparty (ECA Rating 2)
Bid Bond, Performance Bond and Counter
guarantee
Domestic counterparty
Foreign counterparty (ECA Rating 0-1)
Foreign counterparty (ECA Rating 2)
Unpaid portion of Partly paid shares and
Securities
Irrevocable Credit commitments (Short
b
c
0%
0%
10%
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
v08 ævÆ 84
Term)
Irrevocable Credit commitments (Long
Term)
Claims on foreign bank incorporated in
SAARC region operating with a buffer of
1% above their respective regulatory capital
requirement
0
0
0
0
50%
0
0
0
0
0
20%
0
Other Contingent Liabilities
0
0
0
0
Unpaid Guarantee Claims
0
0
0
0
TOTAL
Total RWE for Credit Risk Before
Adjustment (A) +(B)
Adjustments under Pillar II
Add: 10% of the loan and facilities in
excess of Single Obligor Limits(6.4 a 3)
Add: 1% of the contract(sale) value in
case of the sale of credit with recourse
(6.4 a 4)
Total RWE for credit Risk (After Bank's
adjustments of Pillar II)
0
0
0
0
0
0
0
0
0
0
100
%
200
%
0
0
0
FORM NO.3 ELIGIBLE CREDIT RISK MITIGANTS
Credit exposures
Deposit Deposit Gol Govt. G'te Sec/G'te G'tee of G'tee Sec/G't Tota
s with s with
d
&
e of
e of
domesti of
ee of
l
Bank
other
NRB Govt Other c banks MDB Foreig
banks/F
Securi . of Soverei
s
n
I
ties Nep
gns
Banks
al
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
Balance Sheet Exposures
Claims on Foreign government and
Central Bank (ECA -2)
Claims on Foreign government and
Central Bank (ECA -3)
Claims on Foreign government and
Central Bank (ECA-4-6)
Claims on Foreign government and
Central Bank (ECA -7)
Claims on Other Multilateral
Development Banks
Claims on Domestic Public Sector
Entity
Claims on Public Sector Entity
(ECA 0-1)
Claims on Public Sector Entity
(ECA 2)
Claims on Public Sector Entity
0
0
0
0
0
0
0
0
v08 ævÆ 85
Credit exposures
Deposit Deposit Gol Govt. G'te Sec/G'te G'tee of G'tee Sec/G't Tota
s with s with
d
&
e of
e of
domesti of
ee of
l
Bank
other
NRB Govt Other c banks MDB Foreig
banks/F
Securi . of Soverei
s
n
I
ties Nep
gns
Banks
al
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
(ECA 3-6)
Claims on Public Sector Entity
(ECA 7)
Claims on domestic banks that
meet
capital
adequacy
requirements
Claims on domestic banks that do
not meet capital adequacy
requirements
Claims on foreign bank (ECA
Rating 0-1)
Claims on foreign bank (ECA
Rating 2)
Claims on foreign bank (ECA
Rating 3-6)
Claims on foreign bank (ECA
Rating 7)
Claims
on
foreign
bank
incorporated in SAARC region and
China operating with a buffer of
1% above their respective
regulatory capital requirement
Claims on Domestic Corporates
Claims on Foreign Corporates
(ECA 0-1)
Claims on Foreign Corporates
(ECA 2)
Claims on Foreign Corporates
(ECA 3-6)
Claims on Foreign Corporates
(ECA 7)
Regulatory Retail Portfolio (Not
Overdue)
Claims fulfilling all criterion of
regulatory retail except granularity
Claims secured by residential
properties
Claims not fully secured by
residential properties
Claims secured by residential
properties (Overdue)
Claims secured by Commercial
real estate
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
v08 ævÆ 86
Credit exposures
Deposit Deposit Gol Govt. G'te Sec/G'te G'tee of G'tee Sec/G't Tota
s with s with
d
&
e of
e of
domesti of
ee of
l
Bank
other
NRB Govt Other c banks MDB Foreig
banks/F
Securi . of Soverei
s
n
I
ties Nep
gns
Banks
al
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
Past due claims (except for claim
0
secured by residential properties)
High Risk claims
0
Investments in equity and other
0
capital instruments of institutions
listed in the stock exchange
Investments in equity and other
0
capital instruments of institutions
not listed in the stock exchange
Other Assets (as per attachment)
Total
0
Off Balance Sheet Exposures
Forward
Exchange
Contract
Liabilities
LC Commitments With Original
0
Maturity Upto 6 months
Domestic counterparty
Foreign counterparty (ECA
0
Rating 0-1)
Foreign counterparty (ECA Rating
0
2)
Foreign counterparty (ECA Rating
0
3-6)
Foreign counterparty (ECA Rating
0
7)
LC Commitments With Original
0
Maturity Over 6 months
Domestic counterparty
Foreign counterparty (ECA Rating
0
0-1)
Foreign counterparty (ECA Rating
0
2)
Foreign counterparty (ECA Rating
0
3-6)
Foreign counterparty (ECA Rating
0
7)
Bid Bond, Performance Bond and
0
Counter guarantee
Domestic counterparty
Foreign counterparty (ECA Rating
0
0-1)
Foreign counterparty (ECA Rating
0
2)
v08 ævÆ 87
Credit exposures
Deposit Deposit Gol Govt. G'te Sec/G'te G'tee of G'tee Sec/G't Tota
s with s with
d
&
e of
e of
domesti of
ee of
l
Bank
other
NRB Govt Other c banks MDB Foreig
banks/F
Securi . of Soverei
s
n
I
ties Nep
gns
Banks
al
(a)
(b)
(c)
(d)
(e)
(f)
(g)
(h)
(i)
Foreign counterparty (ECA Rating
0
3-6)
Foreign counterparty (ECA Rating
0
7)
Underwriting commitments
0
Lending of Bank's Securities or
0
Posting of Securities as collateral
Repurchase Agreements, Assets
0
sale with recourse
Advance Payment Guarantee
0
Financial Guarantee
0
Acceptances and Endorsements
0
Unpaid portion of Partly paid
0
shares and Securities
Irrevocable Credit commitments
0
(Short Term)
Irrevocable Credit commitments
(Long Term)
Other Contingent Liabilities
0
Total
Grand Total
FORM NO.4 EXHIBIT OF CLAIMS WITH CREDIT RISK MITIGANTS
(Rs.In …………….)
S.
N.
Counterparty
Categor
y
Facility
Outstandin
g
Nature
Eligible CRM
Gross
Haircut
Amount
Net
Amount
v08 ævÆ 88
FORM NO.5 OTHER ASSETS
S.No.
Assets
1
2
3
4
5
6
7
8
9
10
11
12
TOTAL
Current tax assets
Investment property
Property and equipment
Assets held for sale
Other non-banking assets
Bills receivable
Accounts receivable
Accrued income
Prepayment and deposits
Income tax deposits
Deferred employee expenditure
Others
Gross Amount
Specific
Net
Provision & Balance
Valuation
Adjustment
0
0
0
0
0
0
0
0
0
0
0
0
0
0
FORM NO. 6: RISK WEIGHTED EXPOSURE FOR OPERATIONAL RISK
Particulars
FY ......
FY ......
FY ......
Net Interest Income
Commission and Discount Income
Other Operating Income
Exchange Fluctuation Income
Addition/Deduction in Interest Suspense during the period
Gross income (a)
Alfa (b)
15%
15%
15%
Fixed Percentage of Gross Income [c=(a×b)]
Capital Requirement for Operational Risk (d) (average of c)
Risk Weight (reciprocal of capital requirement of 10%) in
times (e)
10
Equivalent Risk Weight Exposure [f=(d×e)]
PILLAR-II ADJUSTMENTS
If Gross Income for all the last three years is negative(6.4 a
8)
Total Credit and Investment (net of Specific Provision)
Capital Requirement for Operational Risk (5%)
Risk Weight (reciprocal of capital requirement of 10%) in times
10
Equivalent Risk Weight Exposure [g]
Equivalent Risk Weight Exposure [h=f or g)
v08 ævÆ 89
FORM NO.7 RISK WEIGHTED EXPOSURE FOR MARKET RISK
S.No.
Currency
1
INR
2
USD
3
GBP
4
EURO
5
THB
Open Position (FCY)
Open Position (NPR)
Relevant Open
Position
6
CHF
7
......
8
.......
9
.......
Total Open Position (a)
Fixed Percentage (b)
Capital Charge for Market Risk [c=(a×b)]
Risk Weight (reciprocal of capital requirement of 10%) in times (d)
Equivalent Risk Weight Exposure [e=(c×d)]
5%
FORM NO. 8 NET LIQUID ASSETS TO TOTAL DEPOSIT RATIO
Particulars
Total Deposit and Borrowing (A)
Total Deposit(as per NRB Ni.Fa. 9.1)
Total Borrowing(as per NRB Ni.Fa. 9.1)
Liquid Assets (B)
Cash(9.1)
Bank Balance(9.1)
Money at call and short notice (9.1)
Investment in government Securities(9.1)
Placement upto 90 days
Borrowings payable upto 90 days ( C )
Net Liquid Assets (D)=(B-C)
(Rs.In …..)
Amount
Net Liquid Assets to Total Deposit
Shortfall in Ratio
Amount to be added to Risk Weighted Exposures
v08 ævÆ 90
g]kfn /fi6« a}+s
a}+s tyf ljQLo ;+:yfsf] zL3| ;'wf/fTds sf/jfxL ;DaGwL ljlgodfjnL, @)&$
g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !!) sf] pkbkmf -@_ sf] v08 -9@_ n] lbPsf] clwsf/ k|of]u u/L g]kfn
/fi6« a}+ssf] ;~rfns ;ldltn] b]xfosf ljlgodx? agfPsf] 5 .
!= ;+lIfKt gfd / k|f/DeM -!_ oL ljlgodx?sf] gfd Æg]kfn /fi6« a}+s, a}+s tyf ljQLo ;+:yfsf] zL3|
;'wf/fTds sf/jfxL ;DaGwL ljlgodfjnL, @)&$Æ /x]sf] 5 .
-@_ of] ljlgodfjnL g]kfn /fi6« a}+ssf] ;~rfns ;ldltn] :jLs[t u/]sf] ldltb]lv nfu" x'g]5 .24
@= kl/efiffM ljifo jf k|;Ën] csf]{ cy{ gnfu]df o; ljlgodfjnLdf—
-s_ æP]gÆ eGgfn] g]kfn /fi6« a}+s P]g, @)%* ;Demg' k5{ .
-v_ æ/fi6« a}+sÆ eGgfn] P]gsf] bkmf # adf]lhd :yfkgf ePsf] g]kfn /fi6« a}+s ;Demg' k5{ .
-u_ æ;ldltÆ eGgfn] P]gsf] bkmf !$ adf]lhd u7g ePsf] /fi6« a}+ssf] ;~rfns ;ldlt ;Demg' k5{ .
-3_ æueg{/Æ eGgfn] P]gsf] bkmf !% adf]lhd lgo'Qm /fi6« a}+ssf] ueg{/ ;Demg' k5{ / ;f] zAbn]
P]gsf] bkmf @& adf]lhd sfod d'sfod d's// ePsf] ueg{/ ;d]tnfO{ hgfpFg]5 .
-ª_ æ8]k'6L ueg{/Æ eGgfn] P]gsf] bkmf !^ adf]lhd lgo'Qm /fi6« a}+ssf] 8]k'6L ueg{/ ;Demg' k5{ .
-r_ ægLlt lgb]{zg sfof{Gjog ;ldltÆ eGgfn] g]kfn /fi6« a}+s, lg/LIf0f tyf ;'kl/j]If0f ljlgodfjnL
@)%( sf] ljlgod #$ adf]lhd ;DalGwt 8]k'6L ueg{/sf] ;++of]hsTjdf ul7t ;ldltnfO{ ;Demg'
k5{ .
-5_ æ;'kl/j]If0f ljefuÆ eGgfn] /fi6« a}+s cGtu{tsf] ;DalGwt ;'kl/j]If0f ljefu ;Demg' k5{ .
-h_ æa}+s jf ljQLo ;+:yfÆ eGgfn] /fi6« a}+saf6 Ohfhtkqk|fKt a}+s jf ljQLo ;+:yf ;Demg' k5{ .
-em_ æsfo{sf/L k|d'vÆ eGgfn] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf @( adf]lhd lgo'Qm
;DalGwt a}+s jf ljQLo ;+:yfsf] sfo{sf/L k|d'v ;Demg' k5{ / ;f] zAbn] a}+s jf ljQLo ;+:yfsf]
sfo{sf/L k|d'vsf] ?kdf sfd ug]{ cGo kbflwsf/L ;d]tnfO{ hgfpFg]5 .
-`_ æk'FhLsf]if cg'kftÆ eGgfn] /fi6« a}+saf6 tf]lsP adf]lhd u0fgf ul/Psf] k'FhLsf]if cg'kftnfO{
;Demg' k5{ / ;f] zAbn] k'FhL kof{Kttf ;+/rgf, @)&@ -Capital Adequacy Framework, 2015_
cGtu{t tf]lsPsf] akm/ k'FhL afx]ssf] Go"gtd s'n k'FhL -Minimum Total Capital excluding
Conservation Buffer_ cg'kftnfO{ hgfpg]5 .
#= k'FhLsf]if cg'kft ;DaGwL lgb]{zgx?sf] kfngf gePdf x'g] zL3| ;'wf/fTds sf/jfxLx?M
/fi6« a}+sn] tf]s]sf] Go"gtd k'FhLsf]if cg'kft sfod ug{ g;s]sf a}+s tyf ljQLo ;+:yfnfO{ b]xfo
adf]lhdsf] ;'wf/fTds sf/jfxLx? tTsfn ul/g]5 M–
-s_ /fi6« a}+sn] tf]s]sf] Go"gtd k'FhLsf]if cg'kfteGbf a}+s jf ljQLo ;+:yfn] sfod u/]sf] k'FhLsf]if
cg'kft kRrL; k|ltzt;Ddn] sd ePdf –
-c_ ;DalGwt a}+s jf ljQLo ;+:yfsf] pRr Joj:yfkg;Fu ;'wf/sf sfo{qmd ;DaGwdf 5nkmn
u/L 5nkmnsf ljifoj:t'nfO{ clen]vsf] ?kdf /fVg] .
-cf_ ;DalGwt a}+s jf ljQLo ;+:yfsf] k'FhL j[l4 -Recapitalization_ ug{ k'FhL of]hgf dfu ug]{ .
24
ldlt @)&$÷)!÷!( df a;]sf] ;~rfns ;ldltsf] a}7s ;+Vof @÷@)&$ af6 :jLs[t .
v08 ævÆ 91
-O_ gub nfef+z tyf af]g; ;]o/ 3f]if0ff ug{ /f]s nufpg] .
-O{_ gofF zfvf vf]Ng /f]s nufpg] .
-p_ ;DalGwt a}+s jf ljQLo ;+:yfsf ;~rfnssf] eQf tyf ;'ljwf / k|d'v sfo{sf/L nufot
pRr Joj:yfkgsf] tna, eQf tyf ;'ljwf a[l4df /f]s nufpg] .
-v_ /fi6« a}+sn] tf]s]sf] Go"gtd k'FhLsf]if cg'kfteGbf a}+s jf ljQLo ;+:yfn] sfod u/]sf] k'FhLsf]if
cg'kft kRrL; k|ltzteGbf a9L krf; k|ltzt;Ddn] sd ePdf –
-c_ v08 -s_ adf]lhdsf sf/jfxLx? ug]{ .
-cf_ lgIf]k kl/rfng tyf shf{ sf/f]af/sf] s'n /sddf ;Ldf sfod ug]{ . æ3Æ ju{sf n3'ljQ
ljQLo ;+:yfsf] xsdf lgIf]k÷jrt / cGo a}+s tyf ljQLo ;+:yfaf6 lng] C0f÷;fk6Ldf
;Ldf sfod ug]{ .
-O_ gofF Joj;flos lqmofsnfk ;~rfng ug{ /f]s nufpg] .
-O{_ vl/b jf lnh k|lqmof dfkm{t\ yk l:y/ ;DklQ k|fKt ug'{k"j{ /fi6« a}+ssf] :jLs[lt lng' kg]{ .
-p_ ;DalGwt a}+s jf ljQLo ;+:yfsf sd{rf/Lx?nfO{ k|f]T;fxg eQf, ;+:yf 5f]8\bf lbg] cGo
;'ljwfdf j[l4, Joj:yfkg z'Ns a[l4 jf Joj:yfkgsf] thljhn] lbg ;Sg] cGo Ifltk"lt{
cflb k|bfg ug{ /f]s nufpg] .
-u_ /fi6« a}+sn] tf]s]sf] Go"gtd k'FhLsf]if cg'kfteGbf a}+s jf ljQLo ;+:yfn] sfod u/]sf] k'FhLsf]if
cg'kft krf; k|ltzteGbf a9L krxQ/ k|ltzt;Ddn] sd ePdf –
-c_ v08 -v_ adf]lhdsf sf/jfxLx? ug]{ .
-cf_ gofF lgIf]k vftf vf]Ng /f]s nufpg] . æ3Æ ju{sf n3'ljQ ljQLo ;+:yfsf] xsdf gofF
lgIf]k÷jrt / cGo a}+s tyf ljQLo ;+:yfaf6 C0f÷;fk6L lng /f]s nufpg] .
-O_ shf{ ;Ldf a[l4 ug{ tyf gofF shf{ k|jfx ug{ /f]s nufpg] .
-O{_ sd{rf/Lx?sf] tna, eQf tyf cGo cfly{s ;'ljwf j[l4df /f]s nufpg] .
-p_ /fi6« a}+ssf] :jLs[lt lnO{ pRr txsf] sd{rf/L egf{ ug{ afx]s ;DalGwt a}+s jf ljQLo
;+:yfdf cGo gofF sd{rf/L egf{ tyf a9'jfdf /f]s nufpg] .
-pm_ k'FhL kof{Kttf ;DaGwL sf/jfxL k|f/De ePsf] ldltn] 5 dlxgfleq tf]lsPsf] Go"gtd
k'FhLsf]if cg'kft sfod gePdf ;DalGwt a}+s jf ljQLo ;+:yfsf ;~rfns tyf sfo{sf/L
k|d'vnfO{ P]gsf] bkmf !)) sf] pkbkmf -@_ adf]lhdsf sf/jfxLx? ug]{ .
-3_ /fi6« a}+sn] tf]s]sf] Go"gtd k'FhLsf]if cg'kfteGbf a}+s jf ljQLo ;+:yfn] sfod u/]sf] k'FhLsf]if
cg'kft krxQ/ k|ltzteGbf a9Ln] sd ePdf –
-c_ v08 -u_ adf]lhdsf sf/jfxLx? ug]{ .
-cf_ ;DalGwt a}+s jf ljQLo ;+:yfnfO{ ;d:ofu|:t 3f]if0ff u/L P]gsf] bkmf *^ cg'?ksf]
sf/jfxL k|f/De ug]{ .
-O_ ;d:ofu|:t 3f]if0ff u/]sf] 5 dlxgf;Dddf klg tf]lsPsf] Go"gtd k'FhLsf]if cg'kft sfod
gePdf a}+s jf ljQLo ;+:yfsf] ufEg] ufleg] -dh{/_ jf k|flKt -PlSjlhzg_ sf] k||lqmof z'?
ug]{ jf Ohfhtkq /2 ug]{ jf vf/]hLsf] k|lqmof z'? ug]{ .
-O{_ P]g /÷jf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# cg'?ksf cGo cfjZos sf/jfxLx? ug]{ .
v08 ævÆ 92
$=
sf/jfxLdf 5'6 x'g] cj:yfM ljlgod # cg';f/sf] zL3| ;'wf/fTds sf/jfxLx? ;a} æsÆ, ævÆ, æuÆ /
æ3Æ ju{sf a}+s tyf ljQLo ;+:yfx?df ;dfg ?kdf nfu" x'g]5 .
t/ ljlgod # sf] v08 -s_ sf] pkv08 -O_ / -p_ tyf v08 -u_ sf] pkv08 -O{_ / -p_ afx]ssf zL3|
;'wf/fTds sf/jfxLx?df b]xfosf cj:yfx?df 5'6 k|bfg ug{ ;lsg]5M–
-s_ g]kfn ;/sf/n] cGt/f{li6«o bft[ lgsfox?sf] ;xof]u lnO{ /fi6« a}+s dfkm{t k'g/;+/rgfsf] k|lqmof
nfu" u/]sf a}+s tyf ljQLo ;+:yfx?sf] xsdf .
-v_ ;DalGwt a}+s jf ljQLo ;+:yfsf] Joj:yfkg /÷jf ;~rfngnfO{ /fi6« a}+sn] k|ToIf lgoGq0fdf
lnO{ ;'wf/fTds sf/jfxL ;~rfng u/L /x]sf] cj:yfdf .
-u_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf &) Pjd\ a}Í tyf ljQLo ;+:yf Ps cfk;df
ufEg] ufleg] -dh{/_ tyf k|flKt -PlSjlhzg_ ;DaGwL ljlgodfjnL, @)&# df ePsf k|fjwfgx¿
k'/f u/L ufEg ufleg -dh{/_ jf k|flKt -PlSjlhzg_ sf] ;}4flGts ;xdltsf nflu /fi6« a}+sdf
lgj]bg k]z u/]sf a}+s tyf ljQLo ;+:yfx¿sf] xsdf .
t/ Ps cfk;df ufEg ufleg -dh{/_ jf k|flKt -PlSjlhzg_ sf] ;}4flGts ;xdltsf nflu lgj]bg
lbg] a}+s tyf ljQLo ;+:yfx?sf] ljBdfg k'FhLsf]if hf]8\bf Go"gtd k'FhLsf]if cg'kft gk'Ug] ;+:yfsf]
xsdf of] 5'6 k|bfg x'g] 5}g . To;}u/L tf]lsPsf] cjlwleq ufEg] ufleg] -dh{/_ jf k|flKt
-PlSjlhzg_ sfo{ ;DkGg gu/]df ;f] cjlw kZrft\ of] 5'6 :jtM vf/]h ePsf] dflgg]5 .
%= ;'g'jfO{sf] cj;/M ljlgod # adf]lhdsf] sf/afxL ubf{ ;DalGwt a}+s jf ljQLo ;+:yfnfO{ ;'g'jfO{sf]
cj;/ lbO{g] 5 .
^= sf/jfxL ug]{ clVtof/LM ljlgod # sf] v08 -s_ adf]lhdsf zL3| ;'wf/fTds sf/jfxLx? ug]{ clVtof/L
;DalGwt ;'kl/j]If0f ljefunfO{ x'g]5 . v08 -v_ tyf -u_ adf]lhdsf sf/afxLx? gLlt lgb]{zg
sfof{Gjog ;ldltsf] l;kmfl/;df ueg{/sf] lg0f{oaf6 x'g]5 . v08
-3_ adf]lhdsf sf/afxLx?
;ldltsf] lg0f{oaf6 x'g]5 .
&= k|Tofof]lht clVtof/Lsf] k|of]uM o; ljlgodfjnL adf]lhd k|Tofof]lht clVtof/Lsf] k|of]u u/L sfo{ ubf{
;DalGwt kbflwsf/Ln] k|rlnt P]g, gLlt, lgod tyf /fi6« a}+sn] hf/L u/]sf lgb]{zgx?sf] cwLgdf /xL
ug'{ kg]{5 .
*= sfd sf/jfxLsf] ljj/0f k]z ug'{kg]{M o; ljlgodfjnL adf]lhd eP÷u/]sf sfd sf/jfxLsf] ljj/0f
;DalGwt ;'kl/j]If0f ljefun] q}dfl;s ?kdf ;ldltsf] hfgsf/Lsf] nflu k]z ug'{ kg]{5 .
(= ljlgodfjnLsf] JofVof tyf ;+zf]wgM -!_ o; ljlgodfjnLsf] sfof{Gjogsf] qmddf s'g} låljwf pTkGg
ePdf ;f]sf] JofVof ;ldltn] ug]{5 . ;ldltn] u/]sf] JofVof clGtd x'g]5 .
-@_ o; ljlgodfjnLdf s'g} ;+zf]wg ug'{ k/]df ;ldltn] ;+zf]wg ug]{5 .
!)= afwf c8\rg k'ms'jfM o; ljlgodfjnLsf] sfof{Gjogsf] qmddf s'g} afwf c8\rg cfPdf ;f] afwf c8\rg
k'msfpg] clwsf/ ueg{/nfO{ x'g]5 .
!!= aflemPdf lgliqmo x'g]M o; ljlgodfjnLsf Joj:yfx? g]kfn /fi6« a}+s P]g, @)%*, a}+s tyf ljQLo
;+:yf ;DaGwL P]g, @)&# / ;f] cGtu{t ag]sf lgodx?;Fu aflemPdf aflemPsf] xb;Dd :jtM lgliqmo
x'g]5 .
!@= vf/]hL tyf jrfpmM -!_ g]kfn /fi6« a}+s, a}+s tyf ljQLo ;+:yfsf] zL3| ;'wf/fTds sf/jfxL ;DaGwL
ljlgodfjnL, @)^$ vf/]h ul/Psf] 5 .
v08 ævÆ 93
-@_ pkljlgod -!_ adf]lhd vf/]h ul/Psf] ljlgodfjnL adf]lhd a}+s tyf ljQLo ;+:yfsf] zL3|
;'wf/fTds sf/afxLsf] ;Gbe{df eP u/]sf sfd sf/jfxL tyf lg0f{ox? o;} ljlgodfjnL adf]lhd eP
u/]sf] dflgg]5 .
O=k|f=lgb]{zg g+= @÷)&* ;+u ;DaGwLt cg';"rL
g]=/f= a}+s lgb]{zg kmf=g+=@=!
shf{, ;fk6 tyf laN; vl/b juL{s/0f / ;f]sf] nflu Joj:yf
- === === === === === d;fGt _
-¿=bz nfvdf_
shf{ tyf ;fk6
ut
qodf;
ljj/0f
:jb]zL
ljkGg ju{
ljldt cljldt
vl/b tyf l8:sfpG6
ul/Psf laN;
o;
ljb]zL hDdf :jb]zL ljb]zL hDdf qodf;sf]
cGo
hDdf
!= ;lqmo shf{ ;fk6
!=! c;n shf{
!=!=! c;n shf{ -sf]le8– !( ;Fu
;DalGwt k'g;{+/rgf /
k'gt{flnsLs/0f afx]s_
!=!=@ sf]le8– !( ;Fu ;DalGwt k'g
;{+/rgf / k'gt{flnsLs/0f
!=@ ;'Id lgu/fgL
@= lgliqmo shf{ ;fk6
@=! k'g/;+/rgf÷k'g/tflnsLs/0f
@=@ sd;n
@=# z+sf:kb
@=$ v/fa
#= s'n shf{ ;fk6
-! ± @_
$= shf{ gf]S;fgL Joj:yf
$=! c;n
$=@ ;'Id lgu/fgL
$=# k'g/;+/rgf÷k'g/tflnsLs/0f
$=#=! sf]le8– !( ;Fu ;DalGwt
k'g;{+/rgf / k'gt{flnsLs/0f
$=#=@ cGo k'g;{+/rgf /
k'gt{flnsLs/0f
$=$ sd;n
$=% z+sf:kb
$=^ v/fj
$=& cltl/St
$=* Psn u|fxs ;Ldf gf3]sf]
$=( JolQmut hdfgL÷t];|f]kIfsf]
lwtf]df k|jfx ePsf] shf{sf] nflu
yk
%= ut qodf;;Ddsf] shf{ gf]S;fgL
Joj:yf
v08 ævÆ 94
%=! c;n
%=@ ;'Id lgu/fgL
%=# k'g/;+/rgf÷k'g/tflnsLs/0f
%=#=! sf]le8– !( ;Fu ;DalGwt
k'g;{+/rgf /
k'gt{flnsLs/0f
%=#=@ cGo k'g;{+/rgf /
k'gt{flnsLs/0f
%=$ sd;n
%=% z+sf:kb
%=^ v/fj
%=& cltl/St
%=* Psn u|fxs ;Ldf gf3]sf]
%=( JolQmut hdfgL÷t];|f]kIfsf]
lwtf]df k|jfx ePsf] shf{sf] nflu
yk
^= o; qodf;sf] gf]S;fgL Joj:yf lkmtf{
&= o; qodf;sf] yk shf{ gf]S;fgL
Joj:yf
*= o; qodf;df yk÷lkmtf{
(= s'n shf{ gf]S;fgL Joj:yf -%±^±&_
v'b shf{ -#–$_
ldlt M
clws[t b:tvt
b:tvt
v08 ævÆ 95
g]=/f= a}+s lgb]{zg kmf=g+=@=@
u|fxslkR5] juL{s/0f ul/Psf] shf{x? tyf ;f]sf] gf]S;fgL Joj:yf ;DaGwL ljj/0f
===============;fn ==================d;fGt
zf Zfvf ;d' C[0fL
vf sf]8 x sf]
-g]=/f= sf] gfd
a}+s gfd
cg';f
/_
kl/of]hgf :ynsf] nufgL
7]ufgf
÷
sf/f]af/
ldlt
k|b]z lhN :yfgLo
nf tx
If]qu k|of]hg
sf]ifdf cfwfl/t shf{
e'QmfgL clGtd
t cg';f/s
ldlt e'QmfgL
shf{ f] shf{sf]
ldltMaturit
sf]
sf]8
y Date_
sf]8
shf{ :jLs[t afFsL afFsL Effvf
k|sf/ ;Ldf ;fFjf Aofh gf3]sf]
-?_ -?_ -?_ ;fFjf -?_
u}/ sf]ifdf shf{ Joj:yf
cfwfl/t
;'ljwf
-?_
:jLs[ afFsAfuL{s/0fJoj:yf
t
L
-?_
;Ldf ;fFjf
-?_ -?_
ljkGJofhb/ tf]lsPsf] If]q shf{ s}lkmot
g ju{
/sd
?=
s[lif phf{ n3',
If]q If]q 3/]n',
shf{ shf{ ;fgf
-?=_ -?=_ tyf
demf}nf
pBd
shf{ ?=_
s'n hDdf
M–
ldlt
clws[tsf] gfd
b:tvt
b|i6Jo M– !_
ls:tfjGbLdf k|bfg ul/Psf cfjlws shf{x? (Term Loan) sf] xsdf klxnf] ls:tfn] efvf gf3]sf] ldlt g}
e'QmfgL ldlt x'g]5 . olb s'g} shf{sf] e'QmfgL ldlt g} gePdf sf]ifdf cfwfl/t shf{ ;'ljwfdf kl/0ft ePsf]
ldlt (Booking date) nfO{ g} e'QmfgL ldlt dfGg' kg]{5 . -h:t}M– Uof/]06L e'QmfgL, Forced L/C, rfn' vftf
lagf lnld6 cf]e/8«g ePdf cflb_ .
@_ e'QmfgL ldlt lbg÷dlxgf÷;fn (day/month/year) cg';f/ /fVg' kg]{5 .
#_ olb shf{x?nfO{ e'QmfgL ldlt eGbf leGg cfwf/df juL{s/0f ul/Pdf, juL{s/0f ul/Psf] sf/0f s}lkmot dxndf
pNn]v ug'{ kg]{5 . -pbfx/0fsf] nfluM C0fL sfnf];"rLdf ;dfj]z ePdf, Aoa;fo ;~rfng gePdf, shf{
b'?kof]u ePdf cflb_ .
$_ ljkGg ju{ shf{ ;DjlGw ljj/0fx? 5'§} ljj/0fsf] ?kdf s'n /sd ;lxt b]vfpg' kg]{5 .
%_ of] shf{ ljj/0fdf Ps} ;d"xsf C0fLx?sf] ljj/0f 5'l§g] u/L k]z ug'{ kg]{5 .
^_ shf{ auL{s/0fdf c;n, ;'Id lgu/fgL, k'g/tflnsLs/0f÷k'g/;+/rgf, sd;n, z+sf:kb tyf v/fjnfO{ qmdzM !,
!=!, @, #, $ / % pNn]v ug'{ kb{5 .
&_ of] ljj/0fsf] O–skL dfq k7fpg' kg]{5 . xf8{skL k7fpg'kg]{5}g .
v08 ævÆ 96
g]=/f= a}+s lgb]{zg kmf=g+=@=#
u}/ a}+lsË ;DklQsf] gf]S;fgL Joj:yf ;DaGwL ljj/0f
===============;fn ==================d;fGt
qm=;+=
C0fL jf kf6L{sf]
gfd 7]ufgf
u}/ a}+lsË ;DklQ
;sf/ u/]sf] ldlt
s'n u}/ a}+lsË
;DklQ /sd ?=
-!_
-@_
-#_
-$_
gf]S;fgL Joj:yf
k|ltzt /sd ?=
-%_
v'b u}/ a}+lsË ;DklQ
/sd ?=
-^_
-$_—-^_
s'n hDdf
ldlt
clws[tsf] gfd
b:tvt
g]=/f= a}+s lgb]{zg kmf=g+=@=$
======================== lnld6]8
Overdraft
nufotsf k|of]hg gv'n]sf JolQmut shf{sf] ljj/0f
===============;fn ==================d;fGt
-?=bznfvdf_
l;=g+=
C0fLsf] gfd
shf{sf]
k|sf/
:jLs[t
;Ldf
afFsL
;fFjf
shf{ k|jfx
ldlt
shf{ e'QmfgL
ldlt
s}lkmot
!
@
#
===
===
g]=/f=a}+s lgb]{zg kmf=g+= @=%
ax'a}+lsË sf/f]af/ ug]{ u|fxsx?sf] ljj/0f
========== ;fn ================== d;fGt
-?= bznfvdf_
l;=g=
u|fxssf] gfd
shf{sf] k|sf/
s'n shf{
;Ldf ?=
aSof}bf shf{
/sd
kf/Lkf;'df ;xefuL
Ohfhtkqk|fKt
;+:yfx?
v08 ævÆ 97
g]=/f=a}+s lgb]{zg kmf=g+= @=^
a}+s tyf ljQLo ;+:yfdf C0fsf] nflu lgj]bg lb+bf v'nfpg'kg]{ laa/0fsf] 9fFrf
ldltM ====================
-?= xhf/df_
C0f lnPsf] cGo a}+s÷ljQLo ;+:yfsf] gfd
aSof}tf /sd -ldlt_ Dofb gf3]sf] 5÷5}g
!= ======= a}+s÷ljQLo ;+:yf
rfn' k'FhL shf{
cfjlws shf{
cGo shf{
u}/sf]ifdf cfwfl/t ;'ljwf
hDdf
@= ======= a}+s÷ljQLo ;+:yf
rfn' k'FhL shf{
cfjlws shf{
cGo shf{
u}/sf]ifdf cfwfl/t ;'ljwf
hDdf
s'n hDdf
pko{'Qm adf]lhd d÷xfdLn] 3f]if0ff u/]sf] ljj/0f 7Ls 5 e'mÝf 7x/] sfg'g adf]lhd sf/jfxL ePdf d~h'/L 5
egL ;xL ug]{M
clwsf/ k|fKt clwsf/Lsf] b:tvtM
JolQmsf] gfd÷kmd{, sDkgL / ;+:yfsf] gfd / 5fkM
v08 ævÆ 98
O=k|f=lgb]{zg g+= #÷)&* ;+u ;DaGwLt cg';"rL
g]=/f=a}+s lgb]{zg kmf=g+= #=!
If]qut shf{
qm=
;+=
!
!=!
!=@
!=#
!=$
!=%
!=^
!=&
!=*
!=(
!=!)
!=!!
!=!@
!=!#
!=!$
!=!%
@
#
#=!
#=@
#=#
#=$
#=%
#=^
#=&
$
$=!
$=@
$=@=!
$=@=@
$=@=#
$=@=$
$=#
$=#=!
$=#=@
%
%=!
%=@
%=#
%=$
%=%
%=^
%=&
%=*
%=(
%=!)
%=!!
%=!@
%=!#
%=!$
%=!%
%=!^
pBf]u÷If]qx?
/sd ?=
-?= bz nfvdf_
k|fylds k'FhLsf] k|ltzt s'n shf{ ;fk6sf]
k|ltzt
s[lif / jg ;DaGwL
cGgafnL
t/sf/L afnL
lrof÷skmL
;'lt{
;gkf6
cGo gub] afnL
kmnkm"n tyf k'ik v]tL
zLt e08f/0f
dnvfb tyf ls6gfzs
kz'kfng÷kz' awzfnf
k+IfL kfng
dfx'/L kfng
cGo s[lif tyf s[lif hGo ;]jfx?
l;+rfO{
jg
df5fkfng ;DaGwL
vfgL ;DaGwL
wft' tyf wfp -kmnfd, l;;f OToflb_
sf]Onf
r'g9'Ëf
DofUg];fO6
v/L
t]n tyf Uof; k|zf]rg (Extraction)
vfgL ;DaGwL cGo
s[lif, ag tyf k]okbfy{ pTkfbg ;DaGwL
vfB pTkfbg -Kofs ug]{, k|f];]l;Ë ug]{_
s[lif, jg k}bfjf/ pTkfbg
lrgL
;"lt{ k|zf]wg
lr/fg tyf sfi7 pTkfbg÷kmlg{r/
cGo
k]o kbfy{ -ljo/, dbL/f, ;f]8f OToflb_
dlb/fhGo
dlb/f/lxt
u}/vfB j:t' pTkfbg ;DaGwL
x:tsnf
a'gfO{ (Textile) pTkfbg Pjd\ tof/L kf]zfs
sfuh tyf ;Da4 pTkfbg
5kfO tyf k|sfzg
cf}ifwL
k|zf]lwt t]n tyf sf]Onf pTkfbg
vf]6f] tyf tf/lkg
/a/sf] 6fo/
5fnf
Knfli6s
l;d]06
kTy/, df6f] tyf l;;fsf pTkfbgx?
cGo lgdf{0f ;fdu|L pTkfbg
wft' – cfwf/e"t kmnfd tyf l:6n Knf06
wft' – cGo KnfG6÷Hof;n
ljljw pTkfbg
v08 ævÆ 99
^
^=!
^=@
^=#
&
&=!
&=!=!
&=!=@
&=@
&=#
&=$
*
*=!
*=@
*=@=!
*=@=@
*=@=#
*=@=$
*=#
*=$
*=%
*=^
*=&
*=*
*=(
(
(=!
(=@
(=#
(=$
(=%
(=^
(=&
!)
!)=!
!)=@
!)=#
!)=$
!)=%
!)=^
!!
!!=!
!!=@
!!=#
!!=$
!!=%
!!=^
!!=&
!!=*
!!=(
!!=!!
!!=!@
!@
!@=!
!@=@
!@=#
!#
!#=!
!#=@
!#=#
!#=$
!#=%
lgdf{0f
cfjf;Lo -3/fo;L k|of]hg_
u}/ cfjf;Lo -Jofkfl/s k|of]hg_
a[xt (Heavy) lgdf{0f -/fhdfu{, k'n OToflb_
ljB't, Uof; / kfgL
phf{
hnljB't
gjLs/0fLo phf{
cGo ljB't ;]jf
UofF; tyf UofF; kfOk nfOg ;]jf
kfgL
wft'sf pTkfbgx?, d]l;g/L tyf On]S6«f]lgs cf}hf/ tyf
h8fg ul/Psf (Fabricated) wft'sf ;fdfgx?
d]lzg cf}hf/
s[lif hGo
d]lzg/L – lgdf{0f, t]n If]q, vfgL ;DaGwL
d]lzg/L – clkm; Pjd\ sDKo'l6Ë (Computing)
d]lzg/L – cGo ;a}
ljB'tLo pks/0f
3/fo;L pks/0f Pjd\ cGo vKg] ;fdfg
;+rf/ pks/0f
On]S6«f]lgs kf6{k"hf{
lrlsT;f ;DaGwL pks/0f
h]g]/]6/x?
3§ (Turbines)
oftfoft , e08f/ / ;+rf/
df]6/uf8L, kf6{k"hf tyf ;xfos ;fdu|Lx?
h]6af]6÷hn oftfoft
jfo'ofg tyf jfo'ofgsf] kf6{k"hf{
oftfoft ;DaGwL cGo pTkfbgx?
/]ndfu{ tyf ;8s ofqL cf];f/k;f/sf ;fwgx?
6«s ;]jf tyf uf]bfd Joj:yf
cGo ;a} ;]jf
yf]s tyf v'b|f ljq]mtf
yf]s Jofkf/ – vKg] ;fdfg
yf]s Jofkf/ – gvKg] ;fdfg
Automotive Dealer/franchise
cGo v'b|f Jofkf/
cfoft Jofkf/
lgof{t Jofkf/
ljQ, aLdf tyf crn ;DklQ
æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?
art tyf C0f ;xsf/L ;+:yfx?
k]G;g sf]if tyf aLdf ;+:yfx?
cGo ljQLo ;+:yf
u}/ ljQLo ;/sf/L ;+:yfg
lghL u}/ ljQLo ;+:yfgx?
cGo nufgL ;+:yfx?
crn ;DklQ (Real Estate)
ko{6g ;]jf
6]«lsË, 6«fen Ph]G;L, kj{tf/f]x0f, l/;f]6{, /flˆ6Ë, SoflDkË
cflb
xf]
6n -cGo ;]jf ;d]t_
dgf]/+hg, l/lqmP;g, rnlrq
cGo ;]jfx?
lj1fkg ;]jf
Automotive ;]jf
cGo ;a} ;]jf sDkgLx?
c:ktfn, lSnlgs OToflb
lzIff ;]jf
v08 ævÆ 100
!$
!$=!
!$=@
!$=#
!$=$
!$=%
!%
!^
pkef]Uo shf{
;'g, rfFbL
d'2tL /l;b
;'/If0f kq
q]ml86 sf8{
xfo/ kr]{h -JolQmut pkof]u shf{_
:yfgLo ;/sf/
cGo
hDdf
gf]6 M pko'{Qmfg';f/ plNnlvt zLif{sx?dWo] Ohfhtkqk|fKt ;+:Yffn] cfkm"n] ug{ kfpg] ljQLo sf/f]af/x?;Fu ;DalGwt
zLif{sx? dfq k|of]udf Nofpg' kg]{5 .
ldlt
clws[t b:tvt
v08 ævÆ 101
O=k|f=lgb]{zg g+= $÷)&* ;+u ;DaGwLt cg';"rL
ljQLo ljj/0fsf] 9fFrf
Name of the Bank or Financial Institution
Consolidated Statement of Financial Position
As on …….Asar 20…….
Note
Current
Year
Group
Previous
Year
Current
Year
Bank
Previous
Year
Current
Year
Previous
Year
Current
Year
Previous
Year
Assets
Cash and cash equivalent
4.1
Due from Nepal Rastra Bank
4.2
Placement with Bank and Financial Institutions
4.3
Derivative financial instruments
4.4
Other trading assets
4.5
Loan and advances to B/FIs
4.6
Loans and advances to customers
4.7
Investment securities
4.8
Current tax assets
4.9
Investment in subsidiaries
4.10
Investment in associates
4.11
4.12
Investment property
Property and equipment
Goodwill and Intangible assets
4.13
4.14
Deferred tax assets
4.15
Other assets
4.16
Total Assets
Note
Liabilities
Due to Bank and Financial Institutions
4.17
Due to Nepal Rastra Bank
4.18
Derivative financial instruments
4.19
Deposits from customers
4.20
Borrowing
4.21
Current Tax Liabilities
4.9
Provisions
Deferred tax liabilities
4.22
4.15
Other liabilities
4.23
Debt securities issued
4.24
Subordinated Liabilities
4.25
v08 ævÆ 102
Total liabilities
Equity
Share capital
4.26
Share premium
Retained earnings
Reserves
4.27
Total equity attributable to equity holders
Non-controlling interest
Total equity
Total liabilities and equity
Contingent liabilities and commitment
4.28
Net assets value per share
Name of the Bank or Financial Institution
Consolidated Statement of Profit or Loss
For the year ended …...Asar 20…….
Interest income
Note
4.29
Interest expense
4.30
Current
Year
Group
Previous
Year
Bank
Current
Year
Previous
Year
Net interest income
Fee and commission income
4.31
Fee and commission expense
4.32
Net fee and commission income
Net interest, fee and commission income
Net trading income
4.33
Other operating income
4.34
Total operating income
Impairment charge/(reversal) for loans and other
losses
Net operating income
4.35
Operating expense
Personnel expenses
4.36
Other operating expenses
4.37
Depreciation & Amortization
4.38
Operating Profit
Non operating income
4.39
Non operating expense
4.40
v08 ævÆ 103
Profit before income tax
Income tax expense
4.41
Current Tax
Deferred Tax
Profit for the year
Profit attributable to:
Equity holders of the Bank
Non-controlling interest
Profit for the year
Earnings per share
Basic earnings per share
Diluted earnings per share
Name of the Bank or Financial Institution
Consolidated Statement of Comprehensive Income
For the year ended …...Asar 20…….
Note
Current
Year
Group
Previous
Year
Bank
Current
Year
Previous
Year
Profit for the year
Other comprehensive income, net of income tax
a) Items that will not be reclassified to profit or loss
• Gains/(losses) from investments in equity instruments measured at fair value
• Gains/(losses) on revalution
• Atuarial gains/(losse) on defined benefit plans
• Income tax relating to above items
Net other comprehsive income that will not be reclassified to profit or loss
b) Items that are or may be reclassified to profit or loss
• Gains/(losses) on cash flow hedge
• Exchange gains/(losses) (arising from translating financial assets of foreign operation)
• Income tax relating to above items
• Reclassify to profit or loss
Net other comprehsive income that are or may be reclassified to profit or loss
c) Share of other comprehensive income of associate accounted as per equited method
Other comprehensive income for the year, net of income tax
Total comprehensive income for the year
Total comprehensive income attributable to:
Equity holders of the Bank
Non-controlling interest
Total comprehensive income for the period
v08 ævÆ 104
Total equity
Total
Other reserve
Retained
earning
Revaluation
reserve
Fair value
reserve
Regulatory
reserve
Exchange
equalization
reserve
General
reserve
Share
premium
Share Capital
Group
Attributable to equity holders of the Bank
Non-controlling interest
Name of the Bank or Financial Institution
Balance at Sawan 1, 20…
Adjustment/Restatement
Adjusted/Restated balance at Sawan 1, 20…..
Comprehensive income for the year
Profit for the year
Other comprehensive income, net of tax
Gains/(losses) from investments in equity instruments measured at fair value
Gains/(losses) on revalution
Atuarial gains/(losse) on defined benefit plans
Gains/(losses) on cash flow hedge
Exchange gains/(losses) (arising from translating financial assets of foreign operation)
Total comprehensive income for the year
Transfer to reserve during the year
Transfer from reserve during the year
Transactions with owners, directly recognised in equity
Share issued
Share based payments
Dividends to equity holders
Bonus shares issued
Cash dividend paid
Other
Total contributions by and distributions
v08 ævÆ 105
Balance at Asar end 20…..
Balance at Sawan 1, 20……
Comprehensive income for the year
Profit for the year
Other comprehensive income, net of tax
Gains/(losses) from investments in equity instruments measured at fair value
Gains/(losses) on revalution
Atuarial gains/(losse) on defined benefit plans
Gains/(losses) on cash flow hedge
Exchange gains/(losses) (arising from translating financial assets of foreign operation)
Total comprehensive income for the year
Transfer to reserve during the year
Transfer from reserve during the year
Transactions with owners, directly recognized in equity
Share issued
Share based payments
Dividends to equity holders
Bonus shares issued
Cash dividend paid
Other
Total contributions by and distributions
Balance at Asar end 20…..
v08 ævÆ 106
Balance at Sawan 1, 20…
Adjustment/Restatement
Adjusted/Restated balance at Sawan 1, 20…..
Comprehensive income for the year
Profit for the year
Other comprehensive income, net of tax
Gains/(losses) from investments in equity instruments measured at fair value
Gains/(losses) on revalution
Atuarial gains/(losse) on defined benefit plans
Gains/(losses) on cash flow hedge
Exchange gains/(losses) (arising from translating financial assets of foreign operation)
Total comprehensive income for the year
Transfer to reserve during the year
Transfer from reserve during the year
Transactions with owners, directly recognised in equity
Share issued
Share based payments
Dividends to equity holders
Bonus shares issued
Cash dividend paid
Other
Total contributions by and distributions
Balance at Asar end 20…..
Balance at Sawan 1, 20……
v08 ævÆ 107
Total equity
Non-controlling
interest
Total
Other
reserve
Retained
earning
Revaluation
reserve
Fair value
reserve
Regulatory
reserve
Exchange
equalization
reserve
General
reserve
Share
premium
Share
Capital
Bank
Attributable to equity holders of the Bank
Comprehensive income for the year
Profit for the year
Other comprehensive income, net of tax
Gains/(losses) from investments in equity instruments measured at fair value
Gains/(losses) on revalution
Atuarial gains/(losse) on defined benefit plans
Gains/(losses) on cash flow hedge
Exchange gains/(losses) (arising from translating financial assets of foreign operation)
Total comprehensive income for the year
Transfer to reserve during the year
Transfer from reserve during the year
Transactions with owners, directly recognized in equity
Share issued
Share based payments
Dividends to equity holders
Bonus shares issued
Cash dividend paid
Other
Total contributions by and distributions
Balance at Asar end 20…..
v08 ævÆ 108
Name of the Bank or Financial Institution
Consolidated Statement of cash flows
For the year ended ……..Asar 20…….
Group
Current
Year
Bank
Previous
Year
Current
Year
Previous
Year
CASH FLOWS FROM OPERATING ACTIVITIES
Interest received
Fees and other income received
Divided received
Receipts from other operating activities
Interest paid
Commission and fees paid
Cash payment to employees
Other expense paid
Operating cash flows before changes in operating assets and liabilities
(Increase)/Decrease in operating assets
Due from Nepal Rastra Bank
Placement with bank and financial institutions
Other trading assets
Loan and advances to bank and financial institutions
Loans and advances to customers
Other assets
Increase/(Decrease) in operating liabilities
Due to bank and financial institutions
Due to Nepal Rastra Bank
Deposit from customers
Borrowings
Other liabilities
Net cash flow from operating activities before tax paid
Income taxes paid
Net cash flow from operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of investment securities
Receipts from sale of investment securities
Purchase of property and equipment
Receipt from the sale of property and equipment
Purchase of intangible assets
Receipt from the sale of intangible assets
Purchase of investment properties
Receipt from the sale of investment properties
Interest received
Dividend received
Net cash used in investing activities
v08 ævÆ 109
CASH FLOWS FROM FINANCING ACTIVITIES
Receipt from issue of debt securities
Repayment of debt securities
Receipt from issue of subordinated liabilities
Repayment of subordinated liabilities
Receipt from issue of shares
Dividends paid
Interest paid
Other receipt/payment
Net cash from financing activities
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at Sawan 1, 20…….
Effect of exchange rate fluctuations on cash and cash equivalents held
Cash and cash equivalents at Asar end 20…..
Name of the Bank or Financial Institution
Notes to the consolidated financial statements
for the year ended……Asar……..
1
Reporting entity
General and background information of Bank or Financial Institution and its subsidiary. This shall also include
the principal activities and location of the head office of the reporting entity.
2
Basis of Preparation
2.1
Statement of compliance
2.2
Reporting period and approval of financial statements
2.3
Functional and presentation currency
2.4
Use of Estimates, assumptions and judgments
2.5
Changes in Accounting policies
2.6
New standards issued but not yet effective
2.7
New Standards and interpretation not adopted
2.8
Discounting
3
Significant Accounting Policies
3.1
Basis of Measurement
3.2
Basis of consolidation
a. Business combination
b. non controlling interest (NCI)
c. Subsidiaries
d.Loss of Control
e. Special Purpose Entity (SPE)
f.Transaction elimination on consolidation
3.3
Cash andcash equivalent
3.4
Financial assets and financial liabilities
v08 ævÆ 110
Recognition
Classification
Measurement
De-recognition
Determination of fair value
Impairment
3.5
Trading assets
3.6
Derivatives assets and derivative liabilities
3.7
Property and Equipment
3.8
Goodwill Intangible assets
3.9
Investment Property
3.10
Income tax
Current Tax
Deferred Tax
3.11
Deposits, debt securities issued and subordinated liabilities
3.12
Provisions
3.13
Revenue Recognition
Interest income
Fee and commission income
Dividend income
Net trading income
Net income from other financial instrument at fair value through Profit or Loss
3.14
Interest expense
3.15
Employees Benefits
3.16
Leases
3.17
Foreign Currency translation
3.18
Financial guarantee and loan commitment
3.19
Share capital and reserves
3.20
Earnings per share including diluted
3.21
Segment reporting
v08 ævÆ 111
Cash and cash equivalent
4.1
Group
Current
Year
Bank
Previous
Year
Current
Year
Previous
Year
Cash in hand
Balances with B/FIs
Money at call and short notice
Other
Total
Due from Nepal Rastra Bank
4.2
Group
Current
Year
Bank
Previous
Year
Current
Year
Previous
Year
Statutory balances with NRB
Securities purchased under resale agreement
Other deposit and receivable from NRB
Total
Placements with Bank and Financial Institutions
4.3
Group
Current
Year
Bank
Previous
Year
Current
Year
Previous
Year
Placement with domestic B/FIs
Placement with foreign B/FIs
Less: Allowances for impairment
Total
Derivative financial instruments
4.4
Group
Current
Year
Bank
Previous
Year
Current
Year
Previous
Year
Held for trading
Interest rate swap
Currency swap
Forward exchange contract
Others
Held for risk management
Interest rate swap
Currency swap
Forward exchange contract
Other
Total
v08 ævÆ 112
Other trading assets
4.5
Group
Current
Year
Bank
Previous
Year
Current
Year
Previous
Year
Treasury bills
Government bonds
NRB Bonds
Domestic Corporate bonds
Equities
Other
Total
Pledged
Non-pledged
Loan and advances to B/FIs
4.6
Group
Current
Year
Bank
Previous
Year
Current
Year
Previous
Year
Loans to microfinance institutions
Other
Less: Allowances for impairment
Total
4.6.1: Allowances for impairment
Balance at Sawan 1
Impairment loss for the year:
Charge for the year
Recoveries/reversal
Amount written off
Balance at Asar end
Loans and advances to customers
4.7
Group
Current
Year
Bank
Previous
Year
Current
Year
Previous
Year
Loan and advances measured at amortized cost
Less: Impairment allowances
Collective impairment
Individual impairment
Net amount
Loan and advances measured at FVTPL
Total
4.7.1: Analysis of loan and advances - By Product
Group
Current
Bank
Previous
Current
Previous
v08 ævÆ 113
Year
Year
Year
Previous
Year
Current
Year
Previous
Year
Current
Year
Year
Product
Term loans
Overdraft
Trust receipt/Import loans
Demand and other working capital loans
Personal residential loans
Real estate loans
Margin lending loans
Hire purchase loans
Deprived sector loans
Bills purchased
Staff loans
Other
Sub total
Interest receivable
Grand total
4.7.2: Analysis of loan and advances - By Currency
Group
Current
Year
Bank
Previous
Year
Nepalese rupee
Indian rupee
United State dollar
Great Britain pound
Euro
Japanese yen
Chinese Yuan
Other
Total
4.7.3: Analysis of loan and advances - By Collateral
Group
Current
Year
Bank
Previous
Year
Secured
Movable/immovable assets
Gold and silver
Guarantee of domestic B/FIs
Government guarantee
Guarantee of international rated bank
Collateral of export document
Collateral of fixed deposit receipt
Collateral of Government securities
Counter guarantee
Personal guarantee
v08 ævÆ 114
Other collateral
Subtotal
Unsecured
Grant Total
4.7.4: Allowances for impairment
Group
Current
Year
Bank
Previous
Year
Current
Year
Previous
Year
Specific allowances for impairment
Balance at Sawan 1
Impairment loss for the year:
Charge for the year
Recoveries/reversal during the year
Write-offs
Exchange rate variance on foreign currency impairment
Other movement
Balance at Asar end
Collective allowances for impairment
Balance at Sawan 1
Impairment loss for the year:
Charge/(reversal) for the year
Exchange rate variance on foreign currency impairment
Other movement
Balance at Asar end
Total allowances for impairment
Investment securities
4.8
Group
Current
Year
Bank
Previous
Year
Current
Year
Previous
Year
Current
Year
Previous
Year
Investment securities measured at amortized cost
Investment in equity measured at FVTOCI
Total
4.8.1: Investment securities measured at amortized cost
Group
Current
Year
Bank
Previous
Year
Debt securities
Government bonds
Government treasury bills
Nepal Rastra Bank bonds
Nepal Rastra Bank deposits instruments
v08 ævÆ 115
Other
Less: specific allowances for impairment
Total
4.8.2: Investment in equity measured at fair value through other comprehensive income
Group
Current
Year
Bank
Previous
Year
Current
Year
Previous
Year
Equity instruments
Quoted equity securities
Unquoted equity securities
Total
4.8.3: Information relating to investment in equities
Group
Current Year
Cost
Fair
Value
Bank
Previous
Year
Cost
Current Year
Fair
Value
Cost
Previous Year
Fair
Value
Cost
Fair
Value
Investment in quoted equity
…………………………………….Ltd.
…………shares of Rs. …….each
…………………………………….Ltd.
…………shares of Rs. …….each
Investment in unquoted equity
…………………………………….Ltd.
…………shares of Rs. …….each
…………………………………….Ltd.
…………shares of Rs. …….each
Total
Current tax assets
4.9
Group
Current Year
Bank
Previous
Year
Current
Year
Previous Year
Current tax assets
Current year income tax assets
Tax assets of prior periods
Current tax liabilities
Current year income tax liabilities
Tax liabilities of prior periods
Total
4.10
v08 ævÆ 116
Investment in subsidiaries
Bank
Previous
Year
Current
Year
Investment in quoted subsidiaries
Investment in unquoted subsidiaries
Total investment
Less: Impairment allowances
Net carrying amount
4.10.1: Investment in quoted subsidiaries
Bank
Current Year
Cost
Previous Year
Fair
Value
Cost
Fair
Value
…………………………………….Ltd.
…………shares of Rs. …….each
…………………………………….Ltd.
…………shares of Rs. …….each
Total
4.10.2: Investment in unquoted subsidiaries
Bank
Current Year
Cost
Previous Year
Fair
Value
Cost
Fair
Value
…………………………………….Ltd.
…………shares of Rs. …….each
…………………………………….Ltd.
…………shares of Rs. …….each
Total
4.10.3: Information relating to subsidiaries of the Bank
Bank
Percentage of ownership held by the
Bank
Current Year
Previous Year
…………………………………….Ltd.
…………………………………….Ltd.
…………………………………….Ltd.
…………………………………….Ltd.
Group
Current Year
v08 ævÆ 117
...Ltd
…Ltd.
…Ltd
…Ltd.
Equity interest held by NCI (%)
Profit/(loss) allocated during the year
Accumulated balances of NCI as on Asar end……..
Dividend paid to NCI
Previous Year
...Ltd
…Ltd.
…Ltd
…Ltd.
Equity interest held by NCI (%)
Profit/(loss) allocated during the year
Accumulated balances of NCI as on Asar end……..
Dividend paid to NCI
Investment in associates
Group
Current
Year
Previous
Year
Current
Year
Investment in quoted associates
Investment in unquoted associates
Total investment
Less: Impairment allowances
Net carrying amount
4.11.1: Investment in quoted associates
Group
Current Year
Cost
Bank
Previous Year
Fair
Value
Cost
Fair
Value
Current Year
Cost
Previous Year
Fair
Value
Cost
Fair
Value
…………………………….Ltd.
…………shares of Rs. …….each
…………………………….Ltd.
…………shares of Rs. …….each
Total
4.11.2: Investment in unquoted associates
Group
Current Year
Cost
Fair
Value
Bank
Previous Year
Cost
Fair
Value
Current Year
Cost
Fair
Value
Previous Year
Cost
Fair
Value
………………………….Ltd.
…………shares of Rs. …….each
v08 ævÆ 118
…………………………….Ltd.
…………shares of Rs. …….each
Total
4.11.3: Information relating to associates of the Bank
Group
Percentage of ownership
held by the Bank
Current
Previous
Year
Year
Bank
Percentage of ownership
held by the Bank
Current
Previous
Year
Year
…………………………………….Ltd.
…………………………………….Ltd.
…………………………………….Ltd.
…………………………………….Ltd.
4.11.4: Equity value of associates
Group
Current
Year
Previous
Year
…………………………………….Ltd.
…………………………………….Ltd.
Total
Investment properties
4.12
Group
Current
Year
Bank
Previous
Year
Current
Year
Previous
Year
Investment properties measured at fair value
Balance as on Sawan 1, ……..
Addition/disposal during the year
Net changes in fair value during the year
Adjustment/transfer
Net amount
Investment properties measured at cost
Balance as on Sawan 1, ……..
Addition/disposal during the year
Adjustment/transfer
Accumulated depreciation
Accumulated impairment loss
Net amount
Total
v08 ævÆ 119
4.13
Property and Equipment
Machinery
Equipment
& Others
Total Asar
end 20X2
Total Asar
End 20X1
Machinery
Equipment
& Others
Total 31st
Asar 20X2
Total Asar
End 20X1
Furniture
& Fixture
Vehicles
Computer
&
Accessories
Leasehold
Properties
Building
Particulars
Land
Group
Cost
As on Sawan 1, 20X0
Addition during the Year
Acquisition
Capitalization
Disposal during the year
Adjustment/Revaluation
Balance as on Asar end 20X1
Addition during the Year
Acquisition
Capitalization
Disposal during the year
Adjustment/Revaluation
Balance as on Asar end 20X2
Depreciation and Impairment
As on Sawan 1, 20X0
Depreciation charge for the Year
Impairment for the year
Disposals
Adjustment
As on Asar end 20X1
Impairment for the year
Depreciation charge for the Year
Disposals
Adjustment
As on Asar end 20X2
Capital Work in Progress
Net Book Value
As on Asar end 20X0
As on Asar end 20X1
As on Asar end 20X2
Furniture
& Fixture
Vehicles
Computer
&
Accessories
Leasehold
Properties
Building
Particulars
Land
Bank
Cost
As on Sawan 1, 20X0
Addition during the Year
Acquisition
Capitalization
Disposal during the year
Adjustment/Revaluation
Balance as on Asar end 20X1
Addition during the Year
Acquisition
Capitalization
Disposal during the year
v08 ævÆ 120
Adjustment/Revaluation
Balance as on Asar end 20X2
Depreciation and Impairment
As on Sawan 1, 20X0
Depreciation charge for the Year
Impairment for the year
Disposals
Adjustment
As on Asar end 20X1
Impairment for the year
Depreciation charge for the Year
Disposals
Adjustment
As on Asar end 20X2
Capital Work in Progress
Net Book Value
As on Asar end 20X0
As on Asar end 20X1
As on Asar end 20X2
Goodwill and Intangible Assets
4.14
Group
Software
Particulars
Goodwill
Purchased
Developed
Other
Total
Asar end
20X2
Total
Asar end
20X1
Other
Total
Total
Cost
As on Sawan 1, 20X0
Addition during the Year
Acquisition
Capitalization
Disposal during the year
Adjustment/Revaluation
Balance as on Asar end 20X1
Addition during the Year
Acquisition
Capitalization
Disposal during the year
Adjustment/Revluation
Balance as on Asar end 20X2
Amortization and Impairment
As on Sawan 1, 20X0
Amortization charge for the Year
Impairment for the year
Disposals
Adjustment
As on Asar end 20X1
Amortization charge for the Year
Impairment for the year
Disposals
Adjustment
As on Asar end 20X2
Capital Work in Progress
Net Book Value
As on Asar end 20X0
As on Asar end 20X1
As on Asar end 20X2
Particulars
Goodwill
Bank
Software
v08 ævÆ 121
Purchased
Asar end
20X2
Developed
Asar end
20X1
Cost
As on Sawan 1, 20X0
Addition during the Year
Acquisition
Capitalization
Disposal during the year
Adjustment/Revaluation
Balance as on Asar end 20X1
Addition during the Year
Acquisition
Capitalization
Disposal during the year
Adjustment/Revluation
Balance as on Asar end 20X2
Amortization and Impairment
As on Sawan 1, 20X0
Amortization charge for the Year
Impairment for the year
Disposals
Adjustment
As on Asar end 20X1
Amortization charge for the Year
Impairment for the year
Disposals
Adjustment
As on Asar end 20X2
Capital Work in Progress
Net Book Value
As on Asar end 20X0
As on Asar end 20X1
As on Asar end 20X2
Deferred Tax
Net
Deferred
Tax Assets/
(Liabilities)
Current Year
Deferred
Tax
Liabilities
Current Year
Deferred
Tax Assets
Bank
Net
Deferred
Tax Assets/
(Liabilities)
Group
Deferred
Tax
Liabilities
Deferred
Tax
Assets
4.15
Deferred tax on temporary differences on following items
Loan and Advance to B/FIs
Loans and advances to customers
Investment properties
Investment securities
Property & equipment
Employees' defined benefit plan
Lease liabilities
Provisions
Other temporary differences
Deferred tax on temporary differences
Deferred tax on carry forward of unused tax losses
v08 ævÆ 122
Deferred tax due to changes in tax rate
Net Deferred tax asset/(liabilities) as on year end of ……..
Deferred tax (asset)/liabilities as on sawan 1, ……..
Origination/(Reversal) during the year
Deferred tax expense/(income) recognized in profit or loss
Deferred tax expense/(income) recognized in other comprehensive income
Deferred tax expense/(income) recognized in directly in equity
Net
Deferred
Tax Assets/
(Liabilities)
Deferred
Tax
Liabilities
Deferred
Tax Assets
Previous Year
Net
Deferred
Tax Assets/
(Liabilities)
Deferred
Tax
Liabilities
Deferred
Tax Assets
Previous Year
Deferred tax on temporary differences on following items
Loan and Advance to B/FIs
Loans and advances to customers
Investment properties
Investment securities
Property & equipment
Employees' defined benefit plan
Lease liabilities
Provisions
Other temporary differences
Deferred tax on temporary differences
Deferred tax on carry forward of unused tax losses
Deferred tax due to changes in tax rate
Net Deferred tax asset/(liabilities) as on year end of ……..
Deferred tax (asset)/liabilities as on sawan 1, ……..
Origination/(Reversal) during the year
Deferred tax expense/(income) recognized in profit or loss
Deferred tax expense/(income) recognized in other comprehensive income
Deferred tax expense/(income) recognized in directly in equity
Other assets
4.16
Group
Current Year
Previous Year
Bank
Current Year
Previous Year
Assets held for sale
Other non banking assets
Bills receivable
Accounts receivable
Accrued income
Prepayments and deposit
Income tax deposit
Deferred employee expenditure
v08 ævÆ 123
Other
Total
Due to Bank and Financial Institutions
4.17
Group
Current Year
Bank
Previous
Year
Previous
Year
Current Year
Money market deposits
Interbank borrowing
Other deposits from BFIs
Settlement and clearing accounts
Other deposits from BFIs
Total
Due to Nepal Rastra Bank
4.18
Group
Current Year
Bank
Previous
Year
Previous
Year
Current Year
Refinance from NRB
Standing Liquidity Facility
Lender of last report facility from NRB
Securities sold under repurchase
agreements
Other payable to NRB
Total
Derivative financial instruments
4.19
Group
Current Year
Bank
Previous
Year
Previous
Year
Current Year
Held for trading
Interest rate swap
Currency swap
Forward exchange contract
Others
Held for risk management
Interest rate swap
Currency swap
Forward exchange contract
Other
Total
Deposits from customers
4.20
Group
Current Year
Bank
Previous
Year
Current Year
Previous
Year
Institutions customers:
v08 ævÆ 124
Term deposits
Call deposits
Current deposits
Other
Individual customers:
Term deposits
Saving deposits
Current deposits
Other
Total
4.20.1: Currency wise analysis of deposit from customers
Group
Bank
Nepalese rupee
Indian rupee
United State dollar
Great Britain pound
Euro
Japenese yen
Chinese yuan
Other
Total
Borrowing
4.21
Group
Current Year
Bank
Previous
Year
Previous
Year
Current Year
Domestic Borrowing
Nepal Government
Other Institutions
Other
Sub total
Foreign Borrowing
Foreign Bank and Financial
Institutions
Multilateral Development Banks
Other Institutions
Sub total
Total
Provisions
4.22
Group
Current Year
Bank
Previous
Year
Current Year
Previous
Year
Provisions for redundancy
Provision for restructuring
Pending legal issues and tax litigation
v08 ævÆ 125
Onerous contracts
Other
4.21.1: Movement in provision
Group
Current Year
Bank
Previous
Year
Previous
Year
Current Year
Balance at Sawan 1
Provisions made during the year
Provisions used during the year
Provisions reversed during the year
Unwind of discount
Balance at Asar end
Other liabilities
4.23
Group
Current Year
Liability for employees defined benefit obligations
Liability for long-service leave
Short-term employee benefits
Bills payable
Creditors and accruals
Interest payable on deposit
Interest payable on borrowing
Liabilities on deferred grant income
Unpaid Dividend
Liabilities under Finance Lease
Employee bonus payable
Other
Total
Bank
Previous
Year
Previous
Year
Current Year
4.22.1: Defined benefit obligations
Group
The amounts recognized in the statement of financial position are as follows:
Previous
Current Year
Year
Present value of unfunded obligations
Bank
Previous
Year
Current Year
Present value of funded obligations
Total present value of obligations
Fair value of plan assets
Present value of net obligations
Recognized liability for defined benefit obligations
4.22.2: Plan assets
Group
Bank
Plan assets comprise
v08 ævÆ 126
Current Year
Previous
Year
Previous
Year
Current Year
Equity securities
Government bonds
Bank deposit
Other
Total
Actual return on plan assets
4.22.3: Movement in the present value of defined benefit obligations
Group
Current Year
Bank
Previous
Year
Previous
Year
Current Year
Defined benefit obligations at Sawan 1
Actuarial losses
Benefits paid by the plan
Current service costs and interest
Defined benefit obligations at Asar end
4.22.4: Movement in the fair value of plan assets
Group
Current Year
Bank
Previous
Year
Previous
Year
Current Year
Fair value of plan assets at Sawan 1
Contributions paid into the plan
Benefits paid during the year
Actuarial (losses) gains
Expected return on plan assets
Fair value of plan assets at Asar end
4.22.5: Amount recognized in profit or loss
Group
Current Year
Bank
Previous
Year
Previous
Year
Current Year
Current service costs
Interest on obligation
Expected return on plan assets
Total
4.22.6: Amount recognized in other comprehensive income
Group
Current Year
Bank
Previous
Year
Current Year
Previous
Year
Actuarial (gain)/loss
Total
4.22.7: Actuarial assumptions
v08 ævÆ 127
Group
Current Year
Bank
Previous
Year
Previous
Year
Current Year
Discount rate
Expected return on plan asset
Future salary increase
Withdrawal rate
Debt securities issued
4.24
Group
Current Year
Debt securities issued designated as at fair value through profit or loss
Debt securities issued at amortized
cost
Total
Subordinated Liabilities
Bank
Previous
Year
Previous
Year
Current Year
4.25
4.25
Group
Current Year
Bank
Previous
Year
Previous
Year
Current Year
Redeemable preference shares
Irredeemable cumulative preference shares (liabilities component)
Other
Total
Share capital
4.26
Group
Current Year
Bank
Previous
Year
Previous
Year
Current Year
Ordinary shares
Convertible preference shares (equity component only)
Irredeemable preference shares (equity component only)
Perpetual debt (equity component
only)
Total
4.25.1: Ordinary shares
Bank
Current Year
Previous
Year
Authorized Capital
………………….Ordinary share of Rs. 100 each
Issued capital
………………….Ordinary share of Rs. 100 each
Subscribed and paid up capital
………………….Ordinary share of Rs. 100 each
Total
v08 ævÆ 128
4.25.2: Ordinary share ownership
Bank
Current Year
Percent
Previous Year
Amount
Percent
Amount
Domestic ownership
Nepal Government
"A" class licensed institutions
Other licensed institutions
Other Institutions
Public
Other
Foreign ownership
Total
Note : Name of each shareholder alongwith their holding percentage who holds 0.5% or more share shall be disclosed in
above format.
Reserves
4.27
Group
Bank
Previous
Year
Current Year
Current
Year
Previous
Year
Statutory general reserve
Exchange equalization reserve
Corporate social responsibility reserve
Capital redemption reserve
Regulatory reserve
Investment adjustment reserve
Capital reserve
Assets revaluation reserve
Fair value reserve
Dividend equalization reserve
Debenture redemption reserve
Actuarial gain
Special reserve
Other reserve
Total
Contingent liabilities and commitments
4.28
Group
Current
Year
Bank
Previous
Year
Current
Year
Previous
Year
Contingent liabilities
Undrawn and undisbursed facilities
Capital commitment
v08 ævÆ 129
Lease Commitment
Litigation
Total
4.28.1: Contingent liabilities
Group
Current
Year
Bank
Previous
Year
Current
Year
Previous
Year
Current
Year
Previous
Year
Acceptance and documentary credit
Bills for collection
Forward exchange contracts
Guarantees
Underwriting commitment
Other commitments
Total
4.28.2: Undrawn and undisbursed facilities
Group
Current
Year
Bank
Previous
Year
Undisbursed amount of loans
Undrawn limits of overdrafts
Undrawn limits of credit cards
Undrawn limits of letter of credit
Undrawn limits of guarantee
Total
4.28.3: Capital commitments
Capital expenditure approved by relevant authority of the bank but provision has not been made in financial
statements
Group
Current
Previous
Year
Year
Capital commitments in relation to Property and Equipment
Bank
Current
Year
Previous
Year
Approved and contracted for
Approved but not contracted for
Sub total
Capital commitments in relation to Intangible assets
Approved and contracted for
Approved but not contracted for
Sub total
Total
v08 ævÆ 130
4.28.4: Lease commitments
Group
Current
Year
Bank
Previous
Year
Current
Year
Previous
Year
Operating lease commitments
Future minimum lease payments under non cancellable operating lease, where the bank is lessee
Not later than 1 year
Later than 1 year but not later than 5 years
Later than 5 years
Sub total
Finance lease commitments
Future minimum lease payments under non cancellable operating lease, where the bank is lessee
Not later than 1 year
Later than 1 year but not later than 5 years
Later than 5 years
Sub total
Grand total
4.28.5: Litigation
Explanatory paragraphs are required for litigation contingent liabilities as per their own case of each bank
Interest income
4.29
Bank
Current
Year
Group
Previous
Year
Current
Year
Previous
Year
Cash and cash equivalent
Due from Nepal Rastra Bank
Placement with bank and financial institutions
Loan and advances to bank and financial institutions
Loans and advances to customers
Investment securities
Loan and advances to staff
Other
Total interest income
Interest expense
4.30
Current
Year
Bank
Previous
Year
Current
Year
Group
Previous
Year
Due to bank and financial institutions
Due to Nepal Rastra Bank
Deposits from customers
Borrowing
Debt securities issued
Subordinated liabilities
v08 ævÆ 131
Other
Total interest expense
Fees and Commission Income
4.31
Current
Year
Bank
Previous
Year
Current
Year
Group
Previous
Year
Loan administration fees
Service fees
Consortium fees
Commitment fees
DD/TT/Swift fees
Credit card/ATM issuance and renewal fees
Prepayment and swap fees
Investment banking fees
Asset management fees
Brokerage fees
Remittance fees
Commission on letter of credit
Commission on guarantee contracts issued
Commission on share underwriting/issue
Locker rental
Other fees and commission income
Total fees and Commission Income
Fees and commission expense
4.32
Current
Year
Bank
Previous
Year
Current
Year
Group
Previous
Year
ATM management fees
VISA/Master card fees
Guarantee commission
Brokerage
DD/TT/Swift fees
Remittance fees and commission
Other fees and commission expense
Total fees and Commission Expense
Net trading income
4.33
Current
Year
Bank
Previous
Year
Current
Year
Group
Previous
Year
Changes in fair value of trading assets
Gain/loss on disposal of trading assets
Interest income on trading assets
Dividend income on trading assets
Gain/loss foreign exchange transaction
v08 ævÆ 132
Other
Net trading income
Other operating income
4.34
Current
Year
Bank
Previous
Year
Current
Year
Group
Previous
Year
Foreign exchange revaluation gain
Gain/loss on sale of investment securities
Fair value gain/loss on investment properties
Dividend on equity instruments
Gain/loss on sale of property and equipment
Gain/loss on sale of investment property
Operating lease income
Gain/loss on sale of gold and silver
Other
Total
Impairment charge/(reversal) for loan and other losses
Current
Year
4.35
Bank
Previous
Year
Current
Year
Group
Previous
Year
Impairment charge/(reversal) on loan and advances to B/FIs
Impairment charge/(reversal) on loan and advances to customer
Impairment charge/(reversal) on financial Investment
Impairment charge/(reversal) on placement with banks and financial institutions
Impairment charge/(reversal) on property and equipment
Impairment charge/(reversal) on goodwill and intangible assets
Impairment charge/(reversal) on investment properties
Total
Personnel Expense
4.36
Current
Year
Bank
Previous
Year
Current
Year
Group
Previous
Year
Salary
Allowances
Gratuity expense
Provident fund
Uniform
Training & development expense
Leave encashment
Medical
Insurance
Employees incentive
Cash-settled share-based payments
Pension expense
Finance expense under NFRSs
v08 ævÆ 133
Other expenses related to staff
Subtotal
Employees bonus
Grand total
4.37
Other operating expense
Bank
Current
Year
Group
Previous
Year
Current
Year
Previous
Year
Current
Year
Previous
Year
Directors' fee
Directors' expense
Auditors' remuneration
Other audit related expense
Professional and legal expense
Office administration expense
Operating lease expense
Operating expense of investment properties
Corporate social responsibility expense
Onerous lease provisions
Other
Total
4.37.1 Office administration expense
Bank
Current
Year
Group
Previous
Year
Water and electricity
Repair and maintenance
(a) Building
(b) Vehicle
(c) Computer and accessories
(d) Office equipment and furniture
(e) Other
Insurance
Postage, telex, telephone, fax
Printing and stationery
News paper, books and journals
Advertisement
Donation
Security expense
Deposit and loan guarantee premium
Travel allowance and expense
Entertainment
Annual/special general meeting expense
Other
(a) ………..
(b) ……….
v08 ævÆ 134
Total
Depreciation & Amortization
4.38
Current
Year
Bank
Previous
Year
Current
Year
Group
Previous
Year
Depreciation on property and equipment
Depreciation on investment property
Amortization of intangible assets
Total
Non operating income
4.39
Current
Year
Bank
Previous
Year
Current
Year
Group
Previous
Year
Recovery of loan written off
Other income
Total
Non operating expense
4.40
Current
Year
Bank
Previous
Year
Current
Year
Group
Previous
Year
Loan written off
Redundancy provision
Expense of restructuring
Other expense
Total
Income tax expense
4.41
Current
Year
Bank
Previous
Year
Current
Year
Group
Previous
Year
Bank
Previous
Year
Current
Year
Group
Previous
Year
Current tax expense
Current year
Adjustments for prior years
Deferred tax expense
Origination and reversal of temporary differences
Changes in tax rate
Recognition of previously unrecognized tax losses
Total income tax expense
4.41.1: Reconciliation of tax expense and accounting profit
Current
Year
Profit before tax
v08 ævÆ 135
Tax amount at tax rate of……….%
Add: Tax effect of expenses that are not deductible for tax purpose
Less: Tax effect on exempt income
Add/less: Tax effect on other items
Total income tax expense
Effective tax rate
v08 ævÆ 136
Statement of distributable profit or loss
At the month end of …….
(As per NRB Regulation)
Bank
Current
Year
Previous
Year
Opening Retained Earning
Add: Net profit or (loss) as per statement of profit or loss
Appropriations:
a. General reserve
b. Foreign exchange fluctuation fund
c. Capital redemption reserve
d. Corporate social responsibility fund
e. Employees' training fund
f. Other
Profit or (loss) before regulatory adjustment
Regulatory adjustment :
a. Interest receivable (-)/previous accrued interest received (+)
b. Short loan loss provision in accounts (-)/reversal (+)
c. Short provision for possible losses on investment (-)/reversal (+)
d. Short loan loss provision on Non Banking Assets (-)/reversal (+)
e. Deferred tax assets recognized (-)/ reversal (+)
f. Goodwill recognized (-)/ impairment of Goodwill (+)
g. Bargain purchase gain recognized (-)/reversal (+)
h. Actuarial loss recognized (-)/reversal (+)
i. Other (+/-)
Total Distributable profit or (loss) as on year end date
v08 ævÆ 137
5. Disclosure & Additional Information
5.1
Risk management
Credit risk
Market risk
Liquidityrisk
Fair value of financial assets and liabilities
5.2
Capital management
Bank or Financial Instituion shall disclose following information in regard of capital management:
(i)
Qualitative disclosures
Summary information of objectives, policies and processes for managing capital, terms and
conditions of the main features of all capital instruments, especially in the case of innovative,
complex or hybrid capital instruments.
(ii)
Quantitative disclosures
1.
Capital structure and capital adequacy
2.
o Tier 1 capital and a breakdown of its components;
o Tier 2 capital and a breakdown of its components;
o Detailed information about the Subordinated Term Debts with information on the
outstanding amount, maturity, and amount raised during the year and amount eligible
to be reckoned as capital funds.
o Deductions from capital;
o Total qualifying capital;
o Capital adequacy ratio;
o Summary of the bank’s internal approach to assess the adequacy of its capital to support
current and future activities, if applicable; and
o Summary of the terms, conditions and main features of all capital instruments,
especially in case of subordinated term debts including hybrid capital instruments.
Risk exposures
o
o
o
o
(iii)
Risk weighted exposures for Credit Risk, Market Risk and Operational Risk;
Risk Weighted Exposures under each of 11 categories of Credit Risk;
Total risk weighted exposure calculation table;
Amount of NPAs (both Gross and Net)
Compliance with external requirement
Whether during the period it complied with any externally imposed capital requirements to
which it is subject and the consequences of such non-compliance in case the institution has not
complied with those requirements.
5.3
5.4
Classification of financial assets and financial liabilities
Operating Segment Information
1. General information
(a) Factors that management used to identify the entity’s reportable segments
(b) Description of the types of products and services from which each reportable segment derives its revenues
2. Information about profit or loss, assets and liabilities
Particulars
Reportabl
e Segment
Reportabl
e Segment
Reportabl
e Segment
…….
.
All
Other
Total
v08 ævÆ 138
1
(a)
Revenues from external customers
(b)
Intersegment revenues
(c)
Net Revenue
(d)
Interest revenue
(e)
Interest expense
(f)
Net interest revenue(b)
(g)
Depreciation and amortisation
(h)
(i)
Segment profit /(loss)
Entity’s interest in the profit or loss
of associates accounted for using
equity method
(j)
Other material non-cash items:
2
3
……….
……….
……….
(k)
Impairment of assets
(l)
Segment assets
(m)
Segment liabilities
An entity shall disclose the following about each reportable segment if the specified amounts are included in the
measure of segment assets reviewed by the chief operating decision maker or are otherwise regularly provided to
the chief operating decision maker.
(a) Investment in associates accounted for by the equity method
(b) Amounts of additions to non-current assets other than financial instruments, deferred tax assets, postemployment benefit assets and rights arising under insurance contracts.
3. Measurement of operating segment profit or loss, assets and liabilities
(a) Basis of accounting for any transactions between reportable segments.
(b) Nature of any differences between the measurements of the reportable segments’ profits or losses and the
entity’s profit or loss before income tax.
(c) Nature of any differences between the measurements of the reportable segments’ assets and the entity’s
asset.
(d) Nature of any changes from prior periods in the measurement methods used to determine reported segment
profit or loss and the effect, if any, and
(e) Nature and effect of any asymmetrical allocations to reportable segments.
4. Reconciliations of reportable segment revenues, profit or loss, assets and liabilities
(a)
Revenue
Total revenues for reportable segments
xxxx
Other revenues
xxxx
Elimination of intersegment revenues
Entity’s revenues
(b)
(xxxx)
xxxx
Profit or loss
Total profit or loss for reportable segments
xxxx
Other profit or loss
xxxx
Elimination of intersegment profits
(xxxx)
v08 ævÆ 139
Unallocated amounts:
…………
xxxx
…………
(xxxx)
Profit before income tax
(c)
xxxx
Assets
Total assets for reportable segments
xxxx
Other assets
xxxx
Unallocated amounts
(xxxx)
Entity’s assets
(d)
xxxx
Liabilities
Total liabilities for reportable segments
xxxx
Other liabilities
xxxx
Unallocated liabilities
(xxxx)
Entity’s liabilities
xxxx
5. Information about products and services
Revenue from each type of product and services described in point no. 1(b) above
(a)
………….
xxxx
(b)
…………..
xxxx
(c)
……………
xxxx
6. Information about geographical areas
Revenue from following geographical areas
(a)
(b)
Domestic
xxxx
Province 1
xxxx
Province 2
xxxx
Province 3
xxxx
Province 4
xxxx
Province 5
xxxx
Province 6
xxxx
Province 7
xxxx
Foreign
xxxx
Total
xxxx
7. Information about major customers
Information about the extent of its reliance on its major customers, if revenue from a single external
customer amounts to 10 percent or more of the entity’s revenue.
Particular
Revenue
Segment
Customer 1*
xxxx
Segment 1
Customer 2*
xxxx
Segment 3
………
xxxx
Segment 2
Total
xxxx
* The entity does not need to disclose the name of the customer
v08 ævÆ 140
5.5
Share options and share based payment
5.6
Contingent liabilities and commitment
5.7
Related parties disclosures
5.8
Merger and acquisition
5.9
Additional disclosures of non consolidated entities
5.10
Events after reporting date.
5.11 Disclosure effect of transition from previous GAAP to NFRSs
1. Reconciliation of equity
Explanator
y Note *
As at
01.04.2073
(Date of
Transition)
As at 31.03.2074
(End of last
period presented
under previous
GAAP)
Total equity under Previous GAAP
Adjustments under NFRSs:
Impairment on loan and advances
Fair value & employees benefit accounting of staff loan
Lease accounting
Measurement of investment securities at fair value
Revaluation of property & equipment
Recognition of investment property
Amortisation of debt securities issued
Deferred tax
Defined benefit obligation of employees
Goodwill/Bargain purchase gain
Interest income
Other
…….
Total Adjustment to equity
Total Equity under NFRSs
* Explanatory note is required for each line item presented in adjustment on which transition effect has been
arisen
2. Reconciliation of profit or loss
For the year ended 31.03.2074
Explanatory
Note*
(the latest period presented
under previous GAAP)
Profit/(Loss) for the year
Previous GAAP
Adjustments under NFRSs:
Interest income
Impairment of loan and advances
Employees benefit amortisation under staff loan
v08 ævÆ 141
Defined benefit obligation of employee
Operating lease expense
Amortisation expense of debt securities
Other operating income
Interest expense
Depreciation & Amortisation
Other
……….
……….
Total Adjustment to profit or loss
Profit or loss under NFRSs
Other Comprehensive Income
Total Comprehensive income under NFRSs
* Explanatory note is required for each line item presented in adjustment on which transition effect has been
arisen
3. Effect of NFRSs adoption for the statement of financial position
Amount as
per NFRSs
Cumulative
Effect of
Transition to
NFRSs
Previous
GAAP
Opening NFRSs
statement of
Financial
Position
Effect of
Transition to
NFRSs
Previous
GAAP
Particulars
Explanatory
Note*
As at 01.04.2073
(Date of Transition)
As at 31.03.2074
(End of last period
presented under previous
GAAP)
Assets
Cash and cash equivalent
Due from Nepal Rastra Bank
Placement with Bank and Financial Institutions
Derivative financial instruments
Other trading assets
Loan and advances to B/FIs
Loans and advances to customers
Investment securities
Current tax assets
Investment in susidiaries
Investment in associates
Investment property
Property and equipment
Goodwill and Intangible assets
Deferred tax assets
Other assets
Total Assets
Liabilities
Due to Bank and Financial Instituions
v08 ævÆ 142
Due to Nepal Rastra Bank
Derivative financial instruments
Deposits from customers
Borrowing
Current Tax Liabilities
Provisions
Deferred tax liabilities
Other liabilities
Debt securities issued
Subordinated Liabilities
Total liabilities
Equity
Share capital
Share premium
Retained earnings
Reserves
Total equity attributable to equity holders
Non-controlling interest
Total equity
Total liabilities and equity
* Explanatory note is required for each line item which has been impacted by transition
v08 ævÆ 143
Amount
as per
NFRSs
Effect of
Transition
to NFRSs
For the year ended 31.03.2074
(the latest period presented under
previous GAAP)
Previous
GAAP
Particulars
Explanatory Note*
4. Effect of NFRSs adoption for statement of profit or loss and other comprehensive income
Interest income
Interest expense
Net interest income
Fee and commission income
Fee and commission expense
Net fee and commission income
Net interest, fee and commission income
Net trading income
Other operating income
Total operating income
Impairment charge/(reversal) for loans and other
losses
Net operating income
Operating expense
Personnel expenses
Other operating expenses
Depreciation & Amortisation
Operating Profit
Non operating income
Non operating expense
Profit before income tax
Income tax expense
Current Tax
Deferred Tax
Profit for the year
Other comprehensive income
Total Comprehensive
* Explanatory note is required for each line item presented in adjustment on which transition effect has been
arisen
v08 ævÆ 144
Explanatory
Note*
5. Effect of NFRSs adoption for statement of cash flows
Particulars
For the year ended 31.03.2074
(the latest period presented under previous
GAAP)
Previous
GAAP
Effect of
Transition to
NFRSs
Amount
as per
NFRSs
Net cash flows from operating activities
Net cash flows from investing activities
Net cash flows from financing activities
Net increase/(decrease) in cash and cash equivalent
Cash and cash equivalent at the beginning of the period
Cash and cash equivalent at the end of the period
* Explanatory note is required for each line item
Format of Interim Financial Statements
Assets
Format of Interim Financial Statements to be published in News Paper
…………………………………... Ltd.
Condensed Consolidated Statement of Financial Position
As on Quarter ended …… …………. 20…..
Group
Bank
This
Immediate
This
Immediate
Quarter
Previous Year
Quarter
Previous Year
Ending
Ending
Ending
Ending
Cash and cash equivalent
Due from Nepal Rastra Bank
Placement with Bank and Financial Institutions
Derivative financial instruments
Other trading assets
Loan and advances to B/FIs
Loans and advances to customers
Investment securities
Current tax assets
Investment in subsidiaries
Investment in associates
Investment property
Property and equipment
Goodwill and Intangible assets
Deferred tax assets
Other assets
Total Assets
Liabilities
Due to Bank and Financial Institutions
Due to Nepal Rastra Bank
Derivative financial instruments
Deposits from customers
Borrowing
Current Tax Liabilities
v08 ævÆ 145
Provisions
Deferred tax liabilities
Other liabilities
Debt securities issued
Subordinated Liabilities
Total liabilities
Equity
Share capital
Share premium
Retained earnings
Reserves
Total equity attributable to equity holders
Non-controlling interest
Total equity
Total liabilities and equity
…………………………………... Ltd.
Condensed Consolidated Statement of Profit or Loss
For the Quarter ended …… …………. 20…..
Group
Current Year
Previous Year
Current Year
Particulars
This
Quarter
Up to
This
Quarter
(YTD)
Corresponding
Up to
This
This
Quarter
Quarter
(YTD)
This
Quarter
Bank
Up to
This
Quarter
(YTD)
Previous Year
Corresponding
Up to
This
This
Quarter
Quarter
(YTD)
Interest income
Interest expense
Net interest income
Fee and commission income
Fee and commission expense
Net fee and commission income
Net interest, fee and commission
income
Net trading income
Other operating income
Total operating income
Impairment charge/(reversal) for loans
and other losses
Net operating income
Operating expense
Personnel expenses
Other operating expenses
Depreciation & Amortization
Operating Profit
Non operating income
Non operating expense
Profit before income tax
Income tax expense
Current Tax
Deferred Tax
Profit/(loss) for the period
Condensed Consolidated Statement of Comprehensive Income
v08 ævÆ 146
Profit/(loss) for the period
Other Comprehensive Income
Total Comprehensive Income
Basic earnings per share
Diluted earnings per share
Profit attributable to:
Equity holders of the Bank
Non-controlling interest
Total
Ratios as per NRB Directive
Group
Particulars
Current Year
This
Quarter
Up to
This
Quarter
(YTD)
Bank
Previous Year
Corresponding
Up to
This
This
Quarter
Quarter
(YTD)
Current Year
Previous Year
Corresponding
This
Quarter
Up to
This
Quarter
(YTD)
This
Quarter
Up to This
Quarter
(YTD)
Capital fund to RWA
Non-performing loan (NPL) to total loan
Total loan loss provision to Total NPL
Cost of Funds
Credit to Deposit Ratio
Base Rate
Interest Rate Spread
Note: Bank and financial institutions shall clearly mention in the interim financial report published in news paper that detailed
interim report has been published in their website.
Details about the distributable profit
Net Profit for the period end …… quarter
1. Appropriations
1.1 Profit required to be appropriated to:
a. General Reserve
b. Capital Redemption Reserve
c. Exchange Fluctuation Fund
d. CSR Fund
e. Employees Training Fund
f. Other
1.2 Profit required to be transfered to Regulatory Reserve:
a. Transferred to Regulatory Reserve
b. Transferred from Regulatory Reserve
XXXXX
Net Profit for the period end ……quarter available for distribution
XXXXX
XXXXX
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
XXXXX
xxxxx
(xxxx)
Disclosure as per other regulatory requirement
v08 ævÆ 147
Format of Interim Financial Statements to be Uploaded on Website
Assets
…………………………………... Ltd.
Condensed Consolidated Statement of Financial Position
As on Quarter ended …… …………. 20…..
Group
This
Immediate
Quarter
Previous Year
Ending
Ending
This
Quarter
Ending
Bank
Immediate
Previous Year
Ending
Cash and cash equivalent
Due from Nepal Rastra Bank
Placement with Bank and Financial Institutions
Derivative financial instruments
Other trading assets
Loan and advances to B/FIs
Loans and advances to customers
Investment securities
Current tax assets
Investment in subsidiaries
Investment in associates
Investment property
Property and equipment
Goodwill and Intangible assets
Deferred tax assets
Other assets
Total Assets
Liabilities
Due to Bank and Financial Institutions
Due to Nepal Rastra Bank
Derivative financial instruments
Deposits from customers
Borrowing
Current Tax Liabilities
Provisions
Deferred tax liabilities
Other liabilities
Debt securities issued
Subordinated Liabilities
Total liabilities
Equity
Share capital
Share premium
Retained earnings
Reserves
Total equity attributable to equity holders
Non-controlling interest
Total equity
Total liabilities and equity
v08 ævÆ 148
…………………………………... Ltd.
Condensed Consolidated Statement of Profit or Loss
For the Quarter ended …… …………. 20…..
Group
Current Year
Particulars
This
Quarter
Up to
This
Quarter
(YTD)
Bank
Previous Year
Corresponding
Up to
This
This
Quarter
Quarter
(YTD)
Current Year
This
Quarter
Up to
This
Quarter
(YTD)
Previous Year
Corresponding
Up to
This
This
Quarter
Quarter
(YTD)
Interest income
Interest expense
Net interest income
Fee and commission income
Fee and commission expense
Net fee and commission income
Net interest, fee and commission
income
Net trading income
Other operating income
Total operating income
Impairment charge/(reversal) for loans
and other losses
Net operating income
Operating expense
Personnel expenses
Other operating expenses
Depreciation & Amortization
Operating Profit
Non operating income
Non operating expense
Profit before income tax
Income tax expense
Current Tax
Deferred Tax
Profit for the period
v08 ævÆ 149
Statement of Comprehensive Income
Group
Current Year
Particulars
This
Quarter
Bank
Previous Year
Corresponding
Up to
This
This
Quarter
Quarter
(YTD)
Up to
This
Quarter
(YTD)
Current Year
This
Quarter
Previous Year
Up to
This
Quarter
(YTD)
Corresponding
Up to
This
This
Quarter
Quarter
(YTD)
Profit or loss for the period
Other comprehensive income
a) Items that will not be reclassified to profit or loss
-Gains/(losses) from investments in equity instruments measured at fair value
-Gain/(loss) on revaluation
-Actuarial gain/loss on defined benefit plans
-Income tax relating to above items
Net other compressive income that will not be reclassified to profit or loss
b) Items that are or may be reclassified to profit or loss
-Gains/(losses) on cash flow hedge
-Exchange gains/(losses) (arising from translating financial assets of foreign operation)
-Income tax relating to above items
Net other compressive income that are or may be reclassified to profit or loss
c) Share of other comprehensive income of associate accounted as per equity method
Other comprehensive income for the period, net of income tax
Total Comprehensive Income for the period
Profit attributable to:
Equity holders of the Bank
Non-controlling interest
Total
Earnings per share
Basic earnings per share
Annualized Basic Earnings Per Share
Diluted earnings per share
Ratios as per NRB Directive
Group
Particulars
Current Year
Bank
Previous Year
Current Year
Corresponding
This
Quarter
Up to
This
Quarter
(YTD)
This
Quarter
Up to
This
Quarter
(YTD)
Previous Year
Corresponding
This
Quarter
Up to
This
Quarter
(YTD)
This
Quarter
Up to This
Quarter
(YTD)
Capital fund to RWA
Total loan loss provision to Total NPL
Cost of Funds
Credit to Deposit Ratio
Base Rate
Interest Rate Spread
v08 ævÆ 150
…………………………………Ltd.
Condensed Consolidated Statement of Changes in Equity
For the Period (…………. to…………) ended …….. ………... 20…….
Noncontrolling
interest
Total
Other
reserve
Retained
earning
Revaluation
reserve
Fair value
reserve
Regulatory
reserve
Exchange
equalizatio
n reserve
General
reserve
Share
premium
Share
Capital
Group
Attributable to equity holders of the Bank
Total equity
Balance at Sawan 1, 20X0
Profit for the period
Other Comprehensive income
Total comprehensive income
Contributions from and distributions to owners
Share issued
Share based payments
Dividends to equity holders
Bonus shares issued
Cash dividend paid
Other
Total contributions by and distributions
Balance at ………………... end 20…..
Balance at Sawan 1, 20X1
Profit for the period
Other Comprehensive income
Total comprehensive income
Contributions from and distributions to owners
Share issued
Share based payments
Dividends to equity holders
v08 ævÆ 151
Bonus shares issued
Cash dividend paid
Other
Total contributions by and distributions
Total equity
Total
Other
reserve
Retained
earning
Revaluation
reserve
Fair value
reserve
Regulatory
reserve
Exchange
equalization
reserve
General
reserve
Share
premium
Share
Capital
Bank
Attributable to equity holders of the Bank
Non-controlling
interest
Balance at ………………... end 20…..
Balance at Sawan 1, 20X0
Profit for the period
Other Comprehensive income
Total comprehensive income
Contributions from and distributions to owners
Share issued
Share based payments
Dividends to equity holders
Bonus shares issued
Cash dividend paid
Other
Total contributions by and distributions
Balance at ………………... end 20…..
Balance at Sawan 1, 20X1
Profit for the period
Other Comprehensive income
v08 ævÆ 152
Total comprehensive income
Contributions from and distributions to owners
Share issued
Share based payments
Dividends to equity holders
Bonus shares issued
Cash dividend paid
Other
Total contributions by and distributions
Balance at ………………... end 20…..
v08 ævÆ 153
………………… Ltd.
Condensed Consolidated Statement of cash flows
For the Period (…………. to…………) ended …….. ………... 20…….
Group
Bank
Corresponding
Corresponding
Up to
Up to
Previous Year
Previous Year
This
This
Up to this
Up to this
Quarter
Quarter
Quarter
Quarter
CASH FLOWS FROM OPERATING ACTIVITIES
Interest received
Fees and other income received
Divided received
Receipts from other operating activities
Interest paid
Commission and fees paid
Cash payment to employees
Other expense paid
Operating cash flows before changes in operating assets and liabilities
(Increase)/Decrease in operating assets
Due from Nepal Rastra Bank
Placement with bank and financial institutions
Other trading assets
Loan and advances to bank and financial institutions
Loans and advances to customers
Other assets
Increase/(Decrease) in operating liabilities
Due to bank and financial institutions
Due to Nepal Rastra Bank
Deposit from customers
Borrowings
Other liabilities
Net cash flow from operating activities before tax paid
Income taxes paid
Net cash flow from operating activities
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of investment securities
Receipts from sale of investment securities
Purchase of property and equipment
Receipt from the sale of property and equipment
Purchase of intangible assets
Receipt from the sale of intangible assets
Purchase of investment properties
Receipt from the sale of investment properties
v08 ævÆ 154
Interest received
Dividend received
Net cash used in investing activities
CASH FLOWS FROM FINANCING ACTIVITIES
Receipt from issue of debt securities
Repayment of debt securities
Receipt from issue of subordinated liabilities
Repayment of subordinated liabilities
Receipt from issue of shares
Dividends paid
Interest paid
Other receipt/payment
Net cash from financing activities
Net increase (decrease) in cash and cash equivalents
Cash and cash equivalents at Sawan 1, 20…….
Effect of exchange rate fluctuations on cash and cash equivalents held
Cash and cash equivalents at ……... end 20…..
Details about the distributable profit
Net Profit for the period end ……quarter available for distribution
Notes to the Interim Financial Statements
1. Basis of preparation
2. Statement of Compliance with NFRSs
3. Use of Estimates, assumptions and judgments
4. Changes in accounting policies
5. Significant accounting policies
6. Segmental Information
A. Information about reportable segments
Reportable
Reportable
Segment 1
Segment 2
XXXXX
Corresponding
Previous Year
Quarter
Current Quarter
Total
Corresponding
Previous Year
Quarter
All Other
Current Quarter
Corresponding
Previous Year
Quarter
……..
Current Quarter
Corresponding
Previous Year
Quarter
XXXXX
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
XXXXX
xxxxx
(xxxx)
Current Quarter
Particulars
Corresponding
Previous Year
Quarter
XXXXX
Current Quarter
Net Profit for the period end …… quarter
1. Appropriations
1.1 Profit required to be appropriated to:
a. General Reserve
b. Capital Redemption Reserve
c. Exchange Fluctuation Fund
d. CSR Fund
e. Employees Training Fund
f. Other
1.2 Profit required to be transfered to Regulatory Reserve:
a. Transferred to Regulatory Reserve
b. Transferred from Regulatory Reserve
Revenues from external customers
Intersegment revenues
Segment profit (loss) before tax
Segment assets
Segment liabilities
v08 ævÆ 155
B. Reconciliation of reportable segment profit or loss
Particulars
Current Quarter
Corresponding
Previous Year
Quarter
Total profit before tax for reportable segments
Profit before tax for other segments
Elimination of inter-segment profit
Elimination of discontinued operation
Unallocated amounts:
– Other corporate expenses
Profit before tax
7. Concentration of Borrowings, Credits and Deposits
A. Concentration of Borrowings
Particulars
Current Year
Previous
Year
Borrowings from 10 largest lenders.
Percentage of borrowings from ten largest lenders to total depositors
B. Concentration of Credit exposures
Particulars
Current
Year
Previous
Year
Current
Year
Previous
Year
Total exposures to twenty largest borrowers
a. As per group (related party)
b. As per individual customer
Percentage of exposures to twenty largest borrowers to Total Loans and
Advances
a. As per group (related party)
b. As per individual customer
C.Concentration of Deposits
Particulars
Total deposits from twenty largest depositors
a. Group-wise
b. As per individual customer
Percentage of deposits from twenty largest depositors to Total Deposits
a. Group-wise
b. As per individual customer
8.
9.
10.
11.
12.
Related parties disclosures
Dividends paid (aggregate or per share) separately for ordinary shares and other shares.
Issues, repurchases and repayments of debt and equity securities
Events after interim period
Effect of changes in the composition of the entity during the interim period including merger and acquisition
Brief explanations on accounts head of the Statement of Financial Position
Assets Side
1. Cash and cash equivalent
This account shall be used for presenting the total amount of cash-in-hand, balances with other bank and
financial institutions, money at call and short notice, and highly liquid financial assets with original
maturities of three months or less from the acquisition date that are subject to an insignificant risk of
v08 ævÆ 156
changes in their fair value, and are used by the licensed institution in the management of its short term
commitments.
2. Due from Nepal Rastra Bank
Statutory balances held with Nepal Rastra Bank for compulsory cash reserve, securities purchased from
Nepal Rastra Bank under resale agreement and other deposits with and receivables from Nepal Rastra
Bank shall be presented under this account head.
3. Placement with bank and financial institutions
Placements with domestic as well as foreign bank and financial institutions with original maturities of
more than three months from the acquisition date are presented under this account head
4. Derivative financial instruments
Derivative instruments like interest rate swap, currency swap, forward foreign exchange contract etc. held
for trading as well as risk management purposes shall be presented under this head.
5. Other trading assets
Trading assets are those assets that the licensed institution acquires principally for the purpose of selling
in the near term, or holds as part of a portfolio that is managed together for short-term profit shall be
presented under this account head. The other trading asset includes non derivative financial assets. It
includes Government bonds, NRB Bonds, Domestic Corporate bonds, Treasury bills, Equities etc held
primarily for the trading purpose.
6. Loan and advances to bank and financial institutions
Loan and advances given to microfinance financial institutions as well as other bank and financial
institutions shall be presented under this head. Specific impairment on loan and advance to bank and
financial institutions shall be deducted.
7. Loan and advances to customers.
Under this head, sum of the outstanding amount of all loans and advances extended to the customers other
than BFIs as well as bills purchased and discounted less the amount of impairment allowances shall be
presented. Loan to employees provided according to the Employees Bylaws of the licensed institution
shall also be presented under this head.
8. Investments securities
Investments made by the licensed institutions in financial instruments shall be presented under this
account head in three categories i.e. investment securities designated at fair value through profit or loss,
investment securities measured at amortized cost and investment in equity measured at fair value through
other comprehensive income. Investment other than those measured at amortized cost shall be measure at
fair value and changes in fair value shall be recognized in profit or loss, or other comprehensive income
as per the business model adopted by the financial institutions for the specific securities. Where income
from the investment is received in the form of bonus shares, the valuation of investment shall be made by
increasing the number of shares only without changing in the cost of investment. The financial
institutions shall disclose following particulars in respect of investment in shares and debenture/bond.
a. Following particulars shall clearly be disclosed in respect of investment in shares of other companies
(1) Name of the company
(2) Type of share (ordinary or preference), in case of preference shares, including the rate of
dividend.
(3) Total number of shares subscribed (including bonus shares if received).
(4) Face value per share
(5) The cost price to licensed institution.
(6) Fair value of the shares at the end of the fiscal year.
(7) Where a company, in which the licensed institution has investment in shares, has not declared
dividend for previous 3 years, particulars indicating the same.
b. Following particulars shall clearly be disclosed in respect of investment in debentures and bonds of
other companies
(1) Name of the company
(2) Rate of Interest
v08 ævÆ 157
(3) Installment of Debenture/bond subscribed.
(4) Face value per debenture/bond.
(5) Maturity date of debenture/bond
(6) The purchase price of the debentures/bond
(7) Fair value of the debentures/bond measured at fair value
The financial institution shall recognize impairment loss if any on the investment instruments measured at
amortized cost. The calculation of impairment loss shall be as per requirement of NFRSs.
The financial institution shall recognize, measure, present and disclose the investment instruments as per
the requirement of NFRSs.
9. Current tax assets
This will include any advance payment made by the licensed institution towards income tax liabilities or
other tax liabilities to the taxing authorities.
10. Investment in Subsidiaries
Subsidiaries are the entities that are controlled by the bank. Investment made by the bank in its
subsidiaries shall be presented in this head under separate financial statements. Since, the investment
amount is eliminated in consolidation process, no amount shall be presented under group financial
statements.
11. Investment in Associates
Associates are those entities in which the bank has significant influence but not control over the financial
and operating policies. Investment made by the bank in its associates shall be presented in this head under
this account head.
12. Investment properties
Land or land and building other than those classified as property and equipment; and non current assets
held for sale under relevant accounting standard shall be presented under this account head. This shall
include land, land and building acquired as non banking assets by the Bank but not sold.
13. Property and equipment
All assets of long-term nature (fixed) like land, building, IT equipment, fixtures and fittings, office
equipment and appliances, vehicles, machinery, leasehold developments and capital work in progress
owned by the licensed institution shall be presented under this head.
14. Goodwill and intangible assets
Goodwill and intangible assets like computer software both purchased and internally generated, trade
mark etc. shall be presented under this account head.
15. Deferred tax assets
Deferred tax assets recognized as per NFRSs on temporary deductible differences, carry forward of
unused tax losses, changes in tax rate etc. shall be presented under this account head.
16. Other Assets
This account will include any other tangible or intangible asset not mentioned above. Assets held for sale,
non banking assets (other than land or land and building), restricted deposits with central banks, accounts
receivable, interest receivable, accrued income, prepayments and deposit are some of the items to be
included under this head.
Liabilities and Equity side
1. Due to bank and financial institutions
The balances in accounts maintained with the institution by other local and foreign banks and financial
institution shall be presented under this head. Interbank borrowing, interbank deposit, balances on
settlement and clearing accounts as well as other amount due to bank and financial institution shall be
presented under this account head.
2. Due to Nepal Rastra Bank
v08 ævÆ 158
This account head shall also contain the amount of payable to Nepal Rastra Bank. Amount payable to
NRB shall include amount of refinance facilities, standing liquidity facility, lender of last resort, sale and
repurchase agreements, deposit from NRB etc.
3. Derivative financial instruments
It includes all derivative liabilities. Derivative instruments like interest rate swap, currency swap, forward
foreign exchange contract etc. held for trading as well as risk management purposes shall be presented
under this head.
4. Deposits from customers
All deposit accounts other than deposit from BFIs (local and foreign) and NRB shall be presented under
this account head.
5. Borrowing
All domestic as well as foreign borrowing other than interbank borrowing and borrowing from Nepal
Rastra Bank shall be presented under this heading. It includes borrowing from Nepal Government,
borrowing from other domestic institutions, borrowing from foreign bank and financial institutions,
multilateral development banks etc.
6. Current Tax Liabilities
The liabilities recognized for the purpose of current income tax, including fees, penalties shall be included
under this head.
7. Provisions
A provision is recognized when as a result of a past event, the licensed institution has a present legal or
constructive obligation that can be estimated reliably, and it is probable that an outflow of economic
benefits will be required to settle the obligation. Provision for redundancy, provision for onerous
contracts, provision for restructuring, pending legal issues and tax litigation, credit commitments and
guarantees etc. shall be presented under this account head. Followings are the additional clarification on
accounts presented under this account head.
(a) Provision for Redundancy
It shall include benefits payable as a result of employment being terminated or based on a dismissal
plan of the licensed institution. Provision for employees' termination benefits like voluntary
retirement scheme shall be presented under this account head.
(b) Provision for restructuring
Restructuring includes sale or termination of a line of business, closure of business locations or
relocation in a region, changes in management structure, fundamental reorganizations that have a
material effect on the nature and focus of the bank’s operations etc. The provision of restructuring
that is recognized as per the requirement of NFRSs shall be presented under this account head
(c) Pending legal issues and tax litigation
Provisions recognized for any pending legal issues and tax litigation matters shall be presented under
this account head.
(d) Onerous contracts
Provision for onerous contract is recognized when the expected benefits to be derived by the licensed
institution from a contract is lower than the unavoidable cost of meeting its obligation under the
contract. The provision amount that is recognized for onerous contract as per NFRSs shall be
presented under this heading.
8. Deferred tax liabilities
Deferred tax liabilities are the amounts of income taxes payable in future periods in respect of taxable
temporary differences, shall be included under this head. Deferred tax liabilities that are recognised as per
requirement of NFRSs shall be presented under this account head.
v08 ævÆ 159
9. Other liabilities
Any residual liabilities not captured above, shall be presented under an appropriate head in this account.
Liabilities relating to employees benefits like liabilities for defined benefit obligation gratuity and pension
fund, liabilities for long-service leave, cash settled share based payment liabilities, short-term employee
benefits etc., Creditors and accruals, Interest payable on deposit and borrowing, unearned income, unpaid
dividend etc. shall be presented under this account head.
10. Debt securities issued
Debenture, bond or other debt securities issued by bank shall be presented under this broad account head.
11. Subordinated Liabilities
Liabilities subordinated, at the event of winding up, to the claims of depositors, debt securities issued and
other creditors shall be included here. It shall include redeemable preference share, subordinated notes
issued, borrowingsetc.
12. Share capital
The amount of paid up share capital of the licensed institution shall be mentioned under this head.
Amount credited in share capital by issuing bonus shares utilizing the accumulated profit and reserves
shall also be disclosed under this heading. This shall include paid up amount of ordinary share capital and
equity component of preference share capital. The convertible preference shares which includes an option
for the holder of the shares to convert the preferred shares into a fixed number of ordinary shares at any
time after a predetermined date, irredeemable preference share and perpetual debt instruments, the equity
component that is recognized and measured as per NFRSs as equity as well shall be presented under this
heading.
13. Share premium
The amount of money collected on issue of shares in excess of its face value shall be presented under this
heading. The outstanding amount in this account shall not be considered eligible for distribution of cash
dividend.
14. Retained earnings
The accumulated profits which has not been distributed to shareholders and has been ploughed back in the
licensed institution’s operations and is free for distribution of dividend to the shareholders shall be
presented under this heading.
15. Reserves
Licensed institution shall include the amounts received from allocation of profits or retained earnings in
connection with maintaining reserves or created from any other process. Normally, amount shall be
credited to this heading having debited the accumulated profit and while using these reserves, the
concerned reserve account shall have to be debited. Followings are the additional clarification of account
head under reserve.
(a) General Reserve:
General reserve is the statutory reserve. In this reserve, the amount transformed from appropriation
of net profit according to the Banks and Financial Institutions Act, 2073 shall be included. No type
of dividend (cash or bonus share) shall be distributed from the amount in general/statutory reserve.
Approval of NRB shall be required in order to use the amount in this reserve.
(b) Exchange Equalization reserve
Exchange equalization reserve is a statutory reserve. A bank which has earned foreign exchange
revaluation gain on foreign currency other than India currency has to allocate 25 percent of such
revaluation gain to this reserve as per provision of the Bank and Financial Institution Act. Any
amount allocated to exchange equalization reserve as per the provision of the Bank and Financial
Institutions Act, shall be presented under this heading.
(c) Fair Value Reserves
The fair value reserve comprises the cumulative net change in the fair value of financial assets that
are measured at fair value and the changes in fair value is recognized in other comprehensive
v08 ævÆ 160
income, until the assets are derecognized. The cumulative amount of changes in fair value of those
financial assets shall be presented under this account head.
(d) Assets Revaluation Reserve
Any reserve created from revaluation of assets (such as Property & Equipment, Intangible Assets,
Investment Property) shall be presented under this heading. Revaluation reserves often serve as a
cushion against unexpected losses but may not be fully available to absorb unexpected losses due to
the subsequent deterioration in market values and tax consequences of revaluation.
(e) Capital Reserve
The capital reserve represents the amount of those reserves which are in nature of capital and which
shall not be available for distribution of cash dividend. The amount from share forfeiture due to
non-payment of remaining amount for the unpaid shares, capital grants received in cash or kind,
capital reserve arising out of merger and acquisition etc should be presented under this heading.
(f) Special Reserve
Any special reserve that is created as per the specific requirement of NRB directive or special
instruction of NRB shall represent special reserve. The amount allocated to this reserve by debiting
retained earning account shall be presented under this heading.
(g) Capital Redemption Reserve
This head shall include the statutory reserve created for making payment towards Redeemable NonConvertible Preference Shares.
(h) Dividend Equalization Fund
For the purpose of maintaining uniformity in dividend payment, certain amount of profit during the
year of profit making may be transferred shall be presented under this account head. Dividend may
be distributed by debiting this account with the approval of the Board of Directors and endorsed by
the General meeting.
(i) Capital Adjustment/Equalization Fund
Any amount that is allocated from the amount retained profit to a reserve that is created for the
raising capital of the Bank as well as calls is advance amount to make up minimum paid up capital
amount shall be presented under this account head.
(j) Corporate Social Responsibility Fund
The fund created for the purpose of corporate social responsibility by allocating profit shall be
presented under this account head.
(k) Investment Adjustment Reserve
It is a regulatory reserve created as a cushion for adverse price movements in bank's investments as
directed by the Directives of Nepal Rastra Bank.
(l) Actuarial Gain/Loss Reserve
Actuarial gain or loss that represents change in actuarial assumptions used to value employee
obligations shall be presented under this account head.
(m) Regulatory Reserve
The amount that is allocated from profit or retained earnings of the Bank to this reserve as per the
Directive of NRB for the purpose of implementation of NFRSs and which shall not be regarded as
free for distribution of dividend (cash as well as bonus shares) shall be presented under this account
head. The amount allocated to this reserve shall include interest income recognized but not received
in cash, difference of loan loss provision as per NRB directive and impairment on loan and advance
as per NFRSs (in case lower impairment is recognized under NFRSs), amount equals to deferred
tax assets, actual loss recognized in other comprehensive income, amount of goodwill recognized
under NFRSs etc.
(n) Other Reserve Fund
v08 ævÆ 161
Any reserve created with specific or non-specific purpose (except stated in above) shall be
presented under this by disclosing accounting heads.
16. Non-controlling interest
Non-controlling interest (NCI) is the portion of equity ownership in a subsidiary not attributable to the
parent company, which has a controlling interest and consolidates the subsidiary's financial results with
its own. The bank who has a subsidiary and consolidates the financial statement of subsidiary in its own
shall present the equity portion of the subsidiary that are attributable to the shareholders other than the
bank under this account head.
Brief Explanations on Accounting Heads of the Statement of Profit or Loss Account
1. Interest income
The interest income recognized as per NFRSs shall be presented under this head. This heading shall
include interest income on loan and advance, investment securities except on those investment securities
measure at fair value through profit or loss, cash and and cash equivalent, due from Nepal Rastra Bank,
due from BFIs, loan and advances to staff etc.
2. Interest expense
The interest expenses recognized as per NFRSs shall be presented under this head. The interest accrued
on deposits collected, debt securities issued, borrowings obtained, subordinated liabilities, amount due to
bank and financial institutions, due to NRB etc. shall be presented under this heading.
3. Fees and commission income
Fee income is earned for diverse ranges of services provided by the bank to its customers. Fee income
arises on the execution of a significant act completed or from provision of services like asset
management, portfolio management, management advisory and service fees etc. Loan documentation fee,
loan management fee, consortium fee, commitment fee, card issuance and renewal fees, prepayment and
swap fee, remittance fee, investment banking fee, asset management fee, brokerage, commission on letter
of credit, commission on guarantee, locker rental income, etc. should be presented under this heading.
The fees and commission income that are integral to the effective interest rate on the financial assets are
included in the measurement of the effective interest rate and shall not be recognized as income, however
immaterial amount can be recognized in profit or loss account as income.
4. Fees and commission expense
Payouts on account of fee and commission for services obtained by the bank shall be presented under this
account head. This account head shall include card related fees, guarantee commission, brokerage
expenses etc. The fees and commission expense that are integral to the effective interest rate on the
financial liability are included in the measurement of the effective interest rate and shall not be recognized
as expense
5. Net trading income
Trading income comprises gains less losses relating to trading assets and liabilities, and includes all
realized interest, dividend and foreign exchange differences as well as unrealized changes in fair value of
trading assets and liabilities shall be presented under this account head.
6. Other operating income
Receipt of all other operating income not specifically provided under the income heads above shall be
booked and presented under this head. This shall include foreign exchange revaluation gain, gain/loss on
sale of available for sale securities, dividend on available for sale securities, gain/loss on sale of property
and equipment, gain/loss on sale of investment properties, operating lease income, gain/loss on sale of
gold and silver, finance income of finance lease etc.
7. Impairment charge/(reversal) for loan and other losses.
Impairment loss recognized as per NFRSs on loan and other losses shall be presented under this account
head. It shall includes impairment charge/reversal on loan and advances to customers, loan and advances
to bank and financial institutions, investment securities, placement with bank and financial institutions,
property and equipment, goodwill and intangible assets, investment properties etc.
8. Personnel expenses
All expenses related to employees of a bank shall be included under this head. Expenses covered under
this head include employees' salary, allowances, pension, gratuity, contribution to provident fund, training
expenses, uniform expenses, insurance, staff bonus, finance expense under NFRSs, cash-settled sharebased payments etc.
v08 ævÆ 162
9. Other Operating expenses
All operating expense other than those relating to personnel expense are recognized and presented under
this account head. The expenses covered under this account head shall include office administration
expense, other operating and overhead expense, directors' emoluments, remuneration and non audit fee
paid to auditors, professional and legal expense, branch closure cost expense, redundancy cost expense,
expense of restructuring, impairment of non financial assets, expense of corporate social responsibility,
onerous lease provisions etc.
10. Depreciation and amortization
Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life.
Amortization is the systematic allocation of the depreciable amount of an intangible asset over its useful
life.Depreciation measured and recognized as per NFRSs on property and equipment, and investment
properties, and amortization of intangible assets shall be presented under this account head.
11. Non operating income/expense
The income and expenses that have no direct relationship with the operation of transactions shall be
presented under this head. The income/expense covered under this account head shall include loan written
off, recovery of loan, redundancy provision, expense of restructuring etc
12. Income tax expense
The amount of income tax on net taxable profit shall be recognized and presented under this account
head. This account head shall include current tax expense and deferred tax expense/deferred tax income.
Brief Explanations on Accounting Heads of the Statement of Other Comprehensive Income
1. Fair value reserve relating to investment in equity instruments
Net changes in fair value of equity instrument that are measured at fair value and the changes in fair value
is required to be recognized in other comprehensive income shall be recognized and presented under this
account head. The changes may be subsequently reclassified to profit and loss in accordance with the
relevant NFRSs shall also be deducted from the fair value reserve.
2. Changes in revaluation reserve
Changes in revalued amount of property and equipment, and intangible assets shall be presented under
this account head.
3. Cash flow hedge
When a derivative is designated as the hedging instrument in a hedge of the variability in cash flows
attributable to a particular risk associated with a recognised asset or liability or a highly probable forecast
transaction that could affect profit or loss, the effective portion of changes in the fair value (losses) of the
derivative is recognised and presented in Other comprehensive income under this account head. The
changes may be subsequently reclassified to profit and loss in accordance with the relevant NFRSs shall
also be deducted from the fair value reserve.
4. Net actuarial gain/loss on defined benefit plans
Re-measurement gain/losses arising from experience adjustments and changes in actuarial assumptions
are recognized in the period in which they occur, directly in other comprehensive income and shall be
presented under this account head.
5. Income tax relating to these items
The income tax relating to the items shown in other comprehensive income shall be presented under this
head.
v08 ævÆ 163
O=k|f=lgb]{zg g+= %÷)&* ;+u ;DaGwLt cg';"rL
g]= /f= a}+s lgb]{zg kmf=g+= %=!
Ohfhtkqk|fKt ;+:yfsf] gfd
cjlw M
M
;+/rgfut t/ntf -Structural Liquidity_ ljj/)f tflnsf
-?= nfvdf_
qm=;=
1
ljj/)f
90
lbg
91
180
lbg
181 270
lbg
271 365 1 jif{ eGbf
lbg
a(L
s'n
/sd
;DklQ
1=
2=
3=
4=
5=
6=
7=
8=
9=
10=
11=
12=
13=
gub df}Hbft
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft
ljb]zL a}+sdf ul/Psf] nufgL
sn dlg
;/sf/L ;"/If)fkq
g]=/f=a}+s C)fkq
cGt/ a}+s tyf ljQLo ;+:yf shf{
shf{ ;fk^
kfpg" kg]{ Aofh
l/e;{ l/kf]
k|lta$tf cGtu{t cGo ;+:yfx?af^ k|fKt x"g]
qm=;= 20, 21 / 22 sf ;"ljwfx?sf] e"QmfgL
cGo
s'n ;DklQ
bfloTj
14=
15=
16=
17=
18=
19=
20=
21=
22=
23=
24=
25=
rNtL lgIf]k
art lgIf]k
d"@lt lgIf]k
C)fkqx?
;fk^L M
dfu÷cNk ;"rgf
cGt/ a}+s÷lj=;+:yf
k"g/shf{
cGo
cGo bfloTj tyf Joj:yfx? M
;)*«L qm]l*^;{
e"QmfgL lbg"kg]{ lan
e"QmfgL lbg"kg]{ Aofh
Joj:yfx?
cGo
k|lta$tf cGtu{t cGo ;+:yfx?nfO{ lbg"kg]{
pkef]u e}g;s]sf] :jLs[t ;"ljwfx?
k|lttkq÷hdfgt -v"b_
l/kf]
qm=;= 11 cGtu{tsf] ;"ljwfsf] e"QmfgL
cGo
s'n bfloTj
v"b ;DklQ
;l~rt v"b ;DklQ
v08 ævÆ 164
n]vf zLif{s
;DklQ
kfpg"kg]{ Aofh
l/e;{ l/kf]
k|lta$tf cGtu{t cGo
;+:yfx?af^ k|fKt x"g]
qm=;= 20, 21 / 22 sf
;'ljwfx?sf] e"QmfgL
cGo zLif{sx?
bfloTj
;)*«L qm]l*^;{
e"QmfgL lbg"kg]{ lan
e"QmfgL lbg"kg]{ Aofh
Joj:yfx?*
k|lta$tf cGtu{t cGo
;+:yfx?nfO{ lbg"kg]{
pkef]u eOg;s]sf]
:jLs[t ;"ljwfx?
k|lttkq÷hdfgt -v"b_
l/kf]
qm=;= 11 cGtu{tsf]
;'ljwfsf] e"QmfgL
cGo zLif{sx?
*
cjlwsf] ljj/)f
h"g ;dodf Aofh k|fKt x"g] xf], ;f]xL ;dosf] ;DalGwt Bucket df /fVg] .
e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .
h"g ;dodf ;"ljwf k|fKt x"g] ck]Iff ul/Psf] % ;f]xL ;dosf] ;DalGwt Bucket df /fVg] .
hdfgt afx]s cGo ;"lawfx?sf] xsdf e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df / hdfgtsf]
xsdf 1 jif{eGbf a(Lsf] Bucket df /fVg] .
PsLs[t lgb]{zgsf] lgb]{zg g+ 5 df Joj:yf ul/P adf]lhd ug]{ .
1 b]lv 90 lbgsf] Bucket df /fVg] .
e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .
e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .
lglZrt e"QmfgL cjlw ePsf] cj:yfdf ;f]xL adf]lhd / gePsf] cj:yfdf 1 b]lv 90 lbgsf]
Bucket df /fVg] .
lautsf] Trend ljin]if)faf^ dfusf] Pattern cg"dfg u/L ;f]xL cg";f/sf] ;DalGwt Bucket df
/fVg] .
lautsf] Trend ljin]if)faf^ dfusf] Pattern cg"dfg u/L ;f]xL cg";f/sf] ;DalGwt Bucket df
/fVg] .
k|lttkqsf] xsdf e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df / hdfgtsf] xsdf lautsf]
Trend ljin]if)faf^ Claim Pattern :yflkt u/L cfpg] /sd hdfgtsf] cjlw ;dfKt x"g] Bucket
df /fVg] .
e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .
e"QmfgL cjlw cg";f/sf] ;DalGwt Bucket df /fVg] .
PsLs[t lgb]{zgsf] lgb]{zg g+ 5 df Joj:yf ul/P adf]lhd ug]{ .
;Defljt gf]S;fgL jfkt sfod ul/Psf Joj:yfx? afx]ssf vr{ zLif{s;Fu ;DalGwt Joj:yfx? .
g]=/f= a}+s lgb]{zg kmf=g+= 5=2
Aofhb/ ;DaGwL hf]lvd cg"udg tflnsf
Ohfhtkqk|fKt ;+:yfsf] gfdM
cjlw M
-¿=nfvdf_
cjlw
! – ()
lbg
(! – !*)
lbg
!*! – @&)
lbg
@&! –
#^% lbg
! jif{ eGbf
a9L
s'n
ljj/0f
/sd
!= s'n ;DklQ*
@= s'n bfloTj**
#= cGt/fn -! — @_
$= ;l~rt cGt/fn
%= ;dfof]lht Aofhb/ (IRC)***
^= q}dfl;s d'gfkmf l:yltdf k|efj
-;l~rt cGt/fn x IRC)
&= ;l~rt d'gfkmf l:ylt km/s
-qm=;+= ^ sf] hf]8 ub}{ hfg]_
* s'n ;DklQ cGtu{t Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] ;DklQ (Interest Sensitive Assets) dfq ;dfj]z ug'{ kg]{5 .
** s'n bfloTj cGtu{t Aofhb/df ePsf] kl/jt{gsf sf/0f k|efljt x'g] bfloTj (Interest Sensitive Liabilities) dfq ;dfj]z ug'{
kg]{5 .
*** Interest Rate Change
v08 ævÆ 165
ljb]zL ljlgdo ;DaGwL hf]lvd cg'udg tflnsf
Ohfhtkqk|fKt ;+:yfsf] gfd M
cjlwM
ljb]zL d'b|f
cNksfnLg
;DklQ
bfloTj
cNksfnLg
v'b cj:yf
bL3{sfnLg
;DklQ
bfloTj
g]=/f= a}+s lgb]{zg kmf=g+=%=#
bL3{sfnLg
v'b cj:yf
-¿=nfvdf_
s'n
v'b
cj:yf
v'b
cj:yf
k|fylds
k'FhL
o'= P;= 8n/
:6ln{Ë kfp08
hfkfgL o]g
o'/f]
cGo d'b|f
ef/tLo ?k}ofF
s'n
v08 ævÆ 166
O=k|f=lgb]{zg g+= ^÷)&* ;+u ;DaGwLt cg';"rL
cg';"rL – ^=!
>L ;~rfns ;ldlt,
===================a}s÷ljQLo ;+:yf lnld6]8,
=====================================.
ldlt M @)&====÷====÷======
laifo M hfgsf/L u/fPsf] af/] .
pko{'Qm ;DaGwdf d ========================================================n] o; a}+s÷ljQLo ;+:yfsf] ;~rfnssf] kbdf
ldlt @)&===÷====÷=====af6 axfn u/]sf]n] a}s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf @$ adf]lhd b]xfosf
ljifox?sf] af/]df hfgsf/L u/fPsf] 5' .
-!_ o; a}+s÷ljQLo ;+:yf;Fu d jf d]/f] kl/jf/sf] s'g} ;b:on] s'g} lsl;dsf] s/f/ u/]sf] jf ug{ nfu]sf] 5}g .
-@_ a}s÷ljQLo ;+:yfsf] sfo{sf/L k|d'v, k|aGw ;~rfns jf sDkgL ;lrj, n]vfk/LIfs tyf dxfk|aGwssf] lgo'lQmsf]
;DaGwdf d]/f] s'g} k|sf/sf] :jfy{ jf ;/f]sf/ 5}g .
-#_ d / d]/f] kl/jf/sf] s'g} ;b:on] o; a+}s÷ljQLo ;+:yfsf] ;]o/ ;+Vof===================lnPsf]] 5'÷5f}+, ;f] afx]s a}+ssf]
cGo ;]o/ jf l8a~r/ lnPsf] 5}g .
-$_ d o; afx]s g]kfn /fi6« a}saf6 :jLs[t k|fKt s'g} a}+s tyf ljQLo ;+:yfsf] ;~rfns 5}g .
-%_ d]/f] kl/jf/sf] s'g} klg ;b:on] o; a}s÷ljQLo ;+:yfsf] kbflwsf/L÷sd{rf/Lsf] x}l;otn] sfd u/]sf 5g\÷5}gg\ .
-/x]sf] eP v'nfpg] =========================================================================_
-^_ a+}s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf !*-ª_ adf]lhd d o; afx]s cGo s'g} klg k|sf/sf] lgIf]k
;DaGwL Aoj;fo ;~rfng ug]{ ;+:yfsf] -k|rlnt sfg'g adf]lhd art tyf C0fsf] sf/f]af/ ug]{ ;xsf/L ;+:yf
;d]tsf]_ ;~rfns, sd{rf/L jf axfnjfnf n]vfk/LIfs jf ;Nnfxfsf/sf] kbdf /x]sf] 5}g . ;fy}, o; ;+:yfsf]
;~rfns /x];Dd d cGo s'g} k|sf/sf] art tyf C0f ;DaGwL sf/f]af/ ug]{ ;+:yfsf] ;~rfns x'g] 5}g .
-&_ o; a}+s÷ljQLo ;+:yfsf] ;+:yfks ;]o/ lwtf] /fvL shf{ lnPsf] 5÷5}g .
olb 5 eg] ;f]sf] ljj/0f v'nfpg' kg]{5 .
-*_
dfly 3f]if0ff ul/Psf÷k]z ul/Psf ljj/0fx? 7Ls ;f+rf] xf], em'¶f 7xl/Pdf sfg'g adf]lhd ;x'Fnf a'emfpFnf .
;~rfnssf] b:tvtM
gfd y/
afa'sf] gfdM
afh]sf]÷kltsf] gfdM
7]ufgfM
gful/stf lnPsf] lhNnf / gful/stf g+=
-b|i6Ao MMM of] ljj/0f a}+s jf ljQLo ;+:yfsf] ;~rfnssf] kbdf lgjf{lrt jf dgf]lgt ePsf] ldltn] & lbgleq / kl/jt{g
ePdf kl/jt{g ePsf] ldltn] & lbgleq ;DalGwt a}+s jf ljQLo ;+:yfdf k]z ug'{ kg]{5 . ;fy}, a}+s tyf ljQLo ;+:yfn]
;~rfnsaf6 of] ljj/0f k|fKt ePsf] ldltn] & lbgleq o; a}s ;dIf k]z ug'{ kg]{5 . _
v08 ævÆ 167
cg';"rL – ^=@
==================a}+s÷ljQLo ;+:yf lnld6]8
;~rfnsx?sf] btf{÷nut lstfa
s|=;+=
;~rfnssf] gfd
afa'sf] gfd
afh]sf]÷kltsf]
gfd
k]zf,
Joj;fo
;~rfns
lgo'Qm
ePsf] ldlt
;~rfnsaf6
x6]sf] ldlt
tof/ ug]{M
k|dfl0ft ug]{ M
v08 ævÆ 168
cg';"rL – ^=#
>L hgzlQm Joj:yfkg ljefu,
===================a}s÷ljQLo ;+:yf lnld6]8,
=====================================.
laifo M :jM3f]if0ff ul/Psf] af/] .
ldlt M @)&====÷====÷======
pko{'Qm ;DaGwdf d ========================================================n] o; a}+s÷ljQLo ;+:yfsf]
================= kbdf ldlt @)&===÷====÷=====lgo'Qm ePsf]n] g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt a}+s tyf
ljQLo ;+:yfnfO{ hf/L ul/Psf] lgb]{zg adf]lhd b]xfo adf]lhdsf] :j3f]if0ff ub{5' .
-!_ 6f6 gkN6]sf] jf a]OdfgL jf hfn;fhLsf] cf/f]kdf ;hfo gkfPsf],
-@_ cfˆgf] k"j{ sf/f]af/df g]kfn /fi6« a}+s jf a}+s tyf ljQLo ;+:yfaf6 lgnDjg gul/Psf] jf g]kfn
/fi6« a}+saf6 ePsf] cg';Gwfgdf z+sf:kb sf/f]af/df ;+nUg egL ls6fg gul/Psf] jf To:tf]
lgnDjgjf6 km's'jf ePsf] kfFr jif{ k'u]sf] jf To:Tff] z+sf:kb sf/f]af/sf] ;+nUgtfaf6 ;kmfO
kfPsf],
-#_ sfnf];"rLdf ;dfj]z gePsf] jf To:tf] ;"rLaf6 k'ms'jf ePsf] tLg jif{ k'u]sf] .
-$_ ;DklQ z'4Ls/0f tyf cftÍjfbL lqmofsnfkdf ljQLo nufgL ;DaGwL s;"/df ;hfo gkfPsf] jf
d'2f grn]sf] .
-%_ ck/flws lqmofsnfk lj?4 cbfntdf d'2f grn]sf] .
-^_ k|rlnt sfg'g adf]lhd ltg'{kg]{ s/ r'Qmf u/]sf] .
dfly 3f]if0ff ul/Psf÷k]z ul/Psf ljj/0fx? 7Ls 5g\, em'¶f 7xl/Pdf sfg'g adf]lhd ;x'Fnf a'emfpFnf .
b:tvtM
gfd y/
afa'sf] gfdM
afh]sf]÷kltsf] gfdM
7]ufgfM
gful/stf lnPsf] lhNnf / gful/stf g+=
v08 ævÆ 169
O=k|f=lgb]{zg g+= *÷)&* ;+u ;DaGwLt cg';"rL
g]=/f= a}+s lgb]{zg kmf=g+= *=!
;/sf/L C0fkq / g]kfn /fi6« a}s C0fkqdf ePsf] nufgL ljj/0f -dfl;s_
@) ======;fn ============dlxgf
qm=;+=
/sd -?=xhf/df_
ljj/0f
s'n
ldlt
clws[t b:tvt
g]=/f= a}+s lgb]{zg kmf=g+= *=@
sDkgLsf] ;]o/k"‘hL tyf ;fd'lxs nufgL sf]ifdf df ePsf] nufgL ljj/0f -dfl;s_
@) ======;fn ============dlxgf
-?=xhf/df_
sDkgLsf]
gfd
qm=;+=
Z]fo/
;+Vof
k/n
d"No
km]o/
Eofn"
d"No
lgodgsf/L
;dfof]hg /sd
;fd'lxs nufgL
sf]ifdf u/]sf]
nufgL
s'n
ldlt
clws[t b:tvt
g]=/f= a}+s lgb]{zg kmf=g+= *=#
;+ul7t ;+:yfx?sf] l8j]~r/df ePsf] nufgL ljj/0f -dfl;s_
@) ======;fn ============dlxgf
-?=xhf/df_
qm=;+=
sDkgLsf] gfd
nufgL ldlt
/sd ?=
s'n
ldlt
clws[t b:tvt
v08 ævÆ 170
O=k|f=lgb]{zg g+= (÷)&* ;+u ;DaGwLt cg';"rL
cg';"rL–(=!
Ohfhtkqk|fKt ;+:yfx?n] j]a;fO6 dfkm{t o; a}+sdf k7fpg' kg]{ tYofÍx? ;DaGwL ljj/0f
cg';"rL÷
kmf/fd g+=
(=!#
(=@)
(=@!
(=!%–! /
(=!%–@
(=!^
^=@
!#=!
(=!%s
(=!%v
(=!^s
(=!^v
(=@@
(=!!
(=!$
(=!(s
(=!(v
ljifo
cGt/a}+s sf/f]af/ ljj/0f
t/ntf df}Hbft ljj/0f
e'QmfgL k|0ffnL ;]jf k|bfosx?sf]
df}Hbft ljj/0f (Settlement Account
;+rfng ug]{ a}+sx?sf] nflu dfq)
P=6L=Pd d]zLg /x]s]f :yfg tyf
Zffvf/lxt a}+lsË s]Gb|sf] ljj/0f
Zffvf tyf cGo sfof{nosf] ljj/0f
;+rfns tyf sfo{sf/L k|d'vsf] ljj/0f
clgjfo{ df}Hbft ljj/0f
Zffvf/lxt a}+lsË s]Gb|df /x]sf u|fxsx?
tyf ljBtLo sf8{sf] ljj/0f
E-banking sf/f]jf/ ;DaGwL ljj/0f
lgIf]k vftf ;+Vof tyf ljB'tLo
sf8{x?sf] zfvfut ljj/0f
shf{ / lgIf]k ;DaGwL] zfvfut ljj/0f
k|d'v ljQLo kl/;"rsx?sf] ljj/0f
7'nf C0fLx? / ;d"x tyf sf]ifdf
cfwfl/t shf{ / u}x|sf]ifdf cfwfl/t
;x'lnot ;DaGwL ljj/0f
q}dfl;s ljQLo ljj/0f
sd{rf/Lx?sf] ljj/0f
;+:yfks ;]o/wgLx?sf] ljj/0f
tYofÍsf] k|s[lt
k7fpg' kg]{ cjlw
sfof{no ;doleq
b}lgs
csf]{ lbgsf] !@ ah]leq
oyf ;dodf
;+rfng ePsf] lbg
oyf ;dodf
oyf ;dodf
lå ;fKtflxs
;+rfng ePsf] lbg
lgo'Qm jf lgj[Q ePsf] lbg
Ps xKtf leq
dfl;s
csf]{ dlxgfsf] & ut] leq
dfl;s
dfl;s
dfl;s
Dffl;s
q}Dffl;s
csf]{ dlxgfsf] & ut] leq
q}dfl;s
cw{jflif{s
cw{jflif{s
v08 ævÆ 171
cg';"rL–(=@
Ohfhtkqk|fKt ;+:yfx?n] Excel Sheet dfkm{t o; a}+sdf k7fpg' kg]{ tYofÍx? ;DaGwL ljj/0f
cg';"rL÷kmf/fd g+=
ljifo
%=#
ljb]zL ljlgdo cg'udg
ljj/0f
!=! / !=@ -v- If]qLo
:t/sf_ / u ju{sf] nflu_
k'FhLsf]if / hf]lvd efl/t
;DklQ
Capital Adequacy
Framework adf]lhdsf
kmd{x?
-s / /fli6«o:t/sf v
ju{sf] nflu_
#=!, !&=!
(=!, (=@, (=#, (=#-s_,
(=$, (=&, (=*, (=(,(=!&
/ (=!*
!#=@
%=!
%=@
(=%, (=^, (=^=!, (=!) /
(=!@ / !&=@
@=!, @=@, @=#, @=$ / @=%
!!=!
k|sfzg eP cg';f/
tYofÍsf]
tYofÍ k7fpg] ljlw
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v08 ævÆ 172
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;l~rt gfkmf÷gf]S;fg (Retained Earning)
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v08 ævÆ 173
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;+:yfut
æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
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:jb]zL d'b|fdf
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v08 ævÆ 174
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v08 ævÆ 175
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v08 ævÆ 176
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v08 ævÆ 177
@=
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clu|d e'QmfgL Uof/]06L (Advance Payment Guarantee)
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cfos/ jfkt ;Defljt bfloTj (Contingent Liabilities on Income Tax)
Acceptance, Endorsement ;lxt cGo ;a} k|sf/sf ;Defljt bfloTjx?
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v08 ævÆ 178
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v08 ævÆ 179
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v08 ævÆ 180
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a[xt (Heavy) lgdf{0f -/fhdfu{, k'n OToflb_
ljB't, Uof; / kfgL
phf{
hnljB't
gjLs/0fLo phf{
cGo ljB't ;]jf
UofF; tyf UofF; kfOk nfOg ;]jf
kfgL
wft'sf pTkfbgx?, d]l;g/L tyf On]S6«f]lgs cf}hf/
tyf h8fg
h8fg ul/Psf (Fabricated) wft'sf ;fdfgx?
d]lzg cf}hf/
s[lif hGo
d]lzg/L – lgdf{0f, t]n If]q, vfgL ;DaGwL
d]lzg/L – clkm; Pjd\ sDKo'l6Ë (Computing)
d]lzg/L – cGo ;a}
ljB'tLo pks/0f
3/fo;L pks/0f Pjd\ cGo vKg] ;fdfg
;+rf/ pks/0f
On]S6«f]lgs kf6{k"hf{
lrlsT;f ;DaGwL pks/0f
h]g]/]6/x?
3§ (Turbines)
oftfoft , e08f/ / ;+rf/
df]6/uf8L, kf6{k"hf tyf ;xfos ;fdu|Lx?
h]6af]6÷hn oftfoft
jfo'ofg tyf jfo'ofgsf] kf6{k"hf{
oftfoft ;DaGwL cGo pTkfbgx?
/]ndfu{ tyf ;8s ofqL cf];f/k;f/sf ;fwgx?
6«s ;]jf tyf uf]bfd Joj:yf
cGo ;a} ;]jf
yf]s tyf v'b|f ljq]mtf
yf]s Jofkf/ – vKg] ;fdfg
yf]s Jofkf/ – gvKg] ;fdfg
Automotive Dealer/franchise
cGo v'b|f Jofkf/
cfoft Jofkf/
lgof{t Jofkf/
ljQ, aLdf tyf crn ;DklQ
æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?
art tyf C0f ;xsf/L ;+:yfx?
k]G;g sf]if tyf aLdf ;+:yfx?
cGo ljQLo ;+:yf
u}/ ljQLo ;/sf/L ;+:yfg
lghL u}/ ljQLo ;+:yfgx?
cGo nufgL ;+:yfx?
crn ;DklQ (Real Estate)
ko{6g ;]jf
6]«lsË, 6«fen Ph]G;L, kj{tf/f]x0f, l/;f]6{, /flˆ6Ë,
SoflDkË cflb
xf]6n -cGo ;]jf ;d]t_
dgf]/+hg, l/lqmP;g, rnlrq
cGo ;]jfx?
lj1fkg ;]jf
Automotive ;]jf
cGo ;a} ;]jf sDkgLx?
v08 ævÆ 181
!#=$
!#=%
!$
!$=!
!$=@
!$=#
!$=$
!$=%
!$=^
!$=&
!$=*
!$=(
!%
!^
c:ktfn, lSnlgs OToflb
lzIff ;]jf
pkef]Uo shf{
;'g, rfFbL
d'2tL /l;b
;'/If0f kq
q]ml86 sf8{
xfo/ kr]{h -JolQmut pkof]u shf{_
z}lIfs shf{
JolQmut cfjl;o 3/ shf{ -?=! s/f]8 %) nfv
;Dd_
JolQmut shf{ -?=%) nfv ;Dd_
k]zfut shf{ -JolQmut_
:yfgLo ;/sf/
cGo
hDdf
g]=/f=a}+s lgb]{zg kmf=g+=(=# -s_
============================================== a}+s÷ljQLo ;+:yf
k|of]hg cg';f/sf] Productwise shf{ ;fk6sf] ljj/0f
@)====÷==========dlxgf -dfl;s_
qm= ;+=
shf{sf] k|sf/
!=
cfjlws shf{
-s_ cf}Bf]lus ;+:yf
-v_ Jofkfl/s ;+:yf
-u_ ;]jf Joj;fo ;+:yf
-3_ cGo
cf]e/8«fˆ6
-s_ cf}Bf]lus ;+:yf
-v_ Jofkfl/s ;+:yf
-u_ ;]jf Joj;fo ;+:yf
-3_ cGo
6«i6 l/l;K6 shf{÷cfoft shf{
-s_ cf}Bf]lus ;+:yf
-v_ Jofkfl/s ;+:yf
-u_ ;]jf Joj;fo ;+:yf
-3_ cGo
l8df08 tyf cGo rfn' k'FhL shf{
-s_ cf}Bf]lus ;+:yf
-v_ Jofkfl/s ;+:yf
-u_ ;]jf Joj;fo ;+:yf
-3_ cGo
JolQmut cfjf;Lo 3/ shf{ -?= ! s/f]8 %)
nfv;Ddsf]_
l/on :6]6 shf{ ;fk6
-c_ cfjf;Lo 3/ shf{ -?= ! s/f]8 %)
nfv;Ddsf] JolQmut cfjf;Lo 3/ shf{ afx]s_
-cf_ Jofj;flos ejg tyf cfjf;Lo ckf6{d]06
lgdf{0f shf{
-O_ lgdf{0f ;DkGg eO{ cfo cfh{g ug{ yfn]sf]
Jofkfl/s sDKn]S; shf{
-O{_ cGo l/on :6]6 shf{ -hUufhdLg vl/b tyf
Knl6+u shf{ ;d]t_
!= hUufhdLg vl/b tyf Knl6Ë shf{
@=
#=
$=
%=
^=
ut dlxgfsf]
km08]8
ggkm08]8
s'n
-/sd ?=nfvdf_
o; dlxgfsf]
km08]8 ggkm08]8
s'n
v08 ævÆ 182
&=
*=
(=
!)=
!!=
@= s'g} k|of]hg gv'nfO{ hUuf, hldg lwtf]
/fvL k|jfx ePsf ?=%) nfv jf ;f] eGbf j9L
/sdsf Personal Loan, Mortgage Loan, Flexi Loan
k|s[ltsf shf{
#= cGo
Dfflh{g k|s[ltsf] shf{
-s_ ! s/f]8eGbf j9L /sdsf] shf{
-v_ ?=%) nfvb]lv ?=! s/f]8;Ddsf shf{
-u_ ?=@% nfvb]lv ?=%) nfv;Ddsf] shf{
-3_ ?=@% nfveGbf sd /sdsf] shf{
xfo/kr{]h shf{
-s_ Jofkfl/s k|of]hg
-v_ JolQmut k|of]hg
ljkGg ju{ shf{
laN; vl/b
cGo k|f]8S6x?
-s_ qm]l86 sf8{
-v_ z}lIfs shf{
-u_ ;fgf tyf demf}nf pBdL shf{
-3_ =======================================
-ª_ =======================================
s'n
k|li6s/0f M–
!= cfjlws shf{ M
o; cGtu{t kg{] cfjlws shf{ (Term Loan) eGgfn] k'FhLut k|s[ltsf] vr{sf] nflu Ps jif{eGbf j9L cjlwsf] nflu
k|jfx ePsf] shf{nfO{ ;Demg' kb{5 . Ps jif{eGbf sd cjlwsf] cfjlws shf{ ePdf l8df08 tyf cGo rfn' k'FhL
shf{ zLif{sdf hgfpg' kg{]5 . To;}u/L ls:tfjGbLdf jf Psd'i6 c;'n ug{] u/L k|jflxt s'g} klg cjlwsf] cfjf;Lo
3/ shf{, l/on :6]6 shf{, xfo/kr{]h shf{ nufotsf cGo zLif{sdf kg{] u/L k|jflxt cfjlws shf{ o; cGtu{t
ghgfO{ ;DalGwt zLif{sdf g} hgfpg' kg{]5 .
@= cf]e/8«fˆ6 shf{ M
cf]e/8«fˆ6 ;'ljwf pknAw u/fpg kfpg] a}+s tyf ljQLo ;+:yfx?n] cfˆgf JolQmut jf ;+:yfut u|fxsx?nfO{
cf]e/8«fˆ6 ;Ldf k|bfg u/L jf rNtL lgIf]k vftfdf cf]e/8«g ;'ljwf pknAw u/fO{ shf{ k|jfx u/L jSof}tf /x]sf]
/sd o; zLif{sdf hgfpg' kg{]5 .
#= 6«i6 l/l;K6 shf{÷cfoft shf{ M
k|lttkq dfkm{t ;fdfg cfoft ug{] k|of]hgsf] nflu pknAw u/fOPsf] cfoft shf{nfO{ 6«i6 l/l;K6 shf{sf] ?kdf
hgfpg' kg{]5 eg] o; zLif{s cGtu{t cfoftsf] nflu k|jfx ul/Psf] cGo shf{x? ePdf To:tf cGo cfoft
shf{x?nfO{ ;d]t ;dfj]z u/L o;} zLif{s cGtu{t hgfpg' kg{]5 . t/, :jb]zL k|lttkqdf o; k|sf/sf] shf{ k|bfg
ug{ kfO{g] 5}g .
$= l8df08 tyf cGo rfn' k'FhL shf{ M
l8df08 tyf cGo rfn' k'FhL shf{ cGtu{t Hypothecation, Working Capital, Short Term Loan, Demand Loan,
Time Loan, Cash Credit nufotsf cGo rfn' k'FhL k|s[ltsf ;a} shf{x? ;dfj]z x'g] 5g\ .
%= l/on :6]6 shf{ ;fk6 M
l/on :6]6sf] nflu k|jfx ul/Psf] shf{ ;fk6 eGgfn] lgDgfg';f/sf] shf{ ;fk6nfO{ ;Demg' kb{5 .
-c_ ? ! s/f]8 %) nfv;Ddsf cfjf;Lo 3/ shf{ -Residential Real Estate_
-cf_ Jofj;flos ejg tyf cfjf;Lo ckf6{d]06 lgdf{0f shf{ -l/on :6]6 sDkgLnfO{ k|jfx ul/Psf] ax'cfjf;Lo
ckf6{d]06 shf{ / JolQmut cfjf; sf]nf]gL shf{_
-O_ lgdf{0f ;DkGg eO{ cfo cfh{g ug{ yfn]sf] Jofkfl/s sDKn]S; shf{ .
-O{_ cGo l/on :6]6 shf{ -hUufhdLg vl/b tyf Knl6+u shf{ ;d]t_
!= hUufhdLg vl/b tyf Knl6Ë shf{
@= s'g} k|of]hg gv'nfO{ hUuf, hldg lwtf] /fvL k|jfx ePsf ?=%) nfv jf ;f] eGbf j9L /sdsf Personal
Loan, Mortgage Loan, Flexi Loan k|s[ltsf shf{
#= cGo
t/, lgDglnlvt shf{nfO{ l/on :6]6 shf{ dflgg] 5}g .
-s_ hUuf ljsf; tyf ejg lgdf{0fdf ;+nUg g/x]sf Jofkfl/s÷cf}Bf]lus kmd{÷sDkgLn] cfˆgf] lgoldt
Jofkfl/s÷cf}Bf]lus shf{sf] nflu cGo ;'/If0fsf cltl/Qm 3/ hUuf lwtf] /fv]sf shf{x?,
-v_ ?=! s/f]8 %) nfv;Ddsf JolQmut cfjf;Lo 3/ shf{ .
v08 ævÆ 183
^=
&=
*=
(=
!)=
!!=
!@=
!#=
!$=
!%=
cfjf;Lo 3/ shf{ eGgfn] a}+s÷ljQLo ;+:yfn] u|fxssf] cfo;|f]t x]/L ;f] ;|f]tn] kof{Kt wfGg] ls:tf
sfod u/L 3/ lgdf{0f jf vl/bsf] nflu k|jfx u/]sf] cfjf;Lo 3/ shf{ -Residential Real Estate_ sf]
jSof}tf /sdnfO{ ;Demg' kb{5 .
JolQmut cfjf;Lo 3/ shf{ ;fk6 M
?= ! s/f]8 %) nfv;Ddsf JolQmut cfjf;Lo 3/ shf{ eGgfn] a}+s÷ljQLo ;+:yfn] u|fxssf] cfo;|f]t x]/L ;f]
;|f]tn] kof{Kt wfGg] ls:tf sfod u/L pQm u|fxsn] cfkm} k|of]u ug]{ jf ef8fdf nufpg] u/L 3/ lgdf{0f,
3/÷ckf6{d]G6 vl/bsf] nflu k|jfx u/]sf] cfjf;Lo 3/ shf{÷Home Loan) sf] jSof}tf /sdnfO{ ;Demg' kb{5 .
dflh{g k|s[ltsf] shf{ ;fk6 M
s'g} klg JolQm jf ;+:yfnfO{ shf{ ;fk6 k|jfx ubf{ s'g} ;"rLs[t sDkgLsf] ;]o/ jf l8j]~r/ ;'/If0fsf] ?kdf lwtf]
lnO{ k|jfx ePsf shf{nfO{ dflh{g k|s[ltsf] shf{ ;fk6sf] ?kdf lnOg] 5 . t/, cGo k|of]hgsf nflu k|jflxt shf{df
yk jf cltl/Qm ;'/If0f:j?k ;"rLs[t sDkgLsf] ;]o/ jf l8j]~r/ lwtf] /fv]sf] cj:yfdf To:tf] shf{nfO{ dflh{g
k|s[ltsf] shf{ dflgg] 5}g .
xfo/kr{]h shf{ M
o; cGtu{t Jofkfl/s lx;fjn] ef8fdf ;~rfng ug{] u/L jf k|of]u ug{] u/fpg] u/L s'g} ;jf/L ;fwg jf ;fdfg
vl/b ug{ k|jfx ul/Psf] shf{nfO{ xfo/kr{]h shf{ cGtu{tsf] Jofkfl/s k|of]hgdf hgfpg' kg{]5 eg] clGtd
k|of]ustf{ (End User) cfkm}n] k|of]u ug{] u/L ;jf/L ;fwg jf ;fdfg vl/b ug{ ljQLo ;'ljwf pknAw u/fO{ jSof}tf
/x]sf] /sd JolQmut xfo/kr{]h shf{ cGtu{t hgfpg' kg{]5 . xfo/ kr]{h k|s[ltsf t/ cGo k|f]8S6 -h:t}M Auto
Loan, Vehicle Loan cflb_ cGtu{t k|jfx ePsf shf{ ;d]t o; zLif{sdf ;dfj]z ug'{ kg]{5 .
ljkGg ju{ shf{ M
g]kfn /fi6« a}+ssf] lgb{]zgsf] cwLgdf /xL k|jfx ug{' kg{] lgb{]lzt ljkGg ju{ shf{sf] jSof}tf /sd o; zLif{sdf
hgfpg' kb{5
laN; vl/b M
a}+s ljQLo ;+:yfn] vl/b u/L lnPsf] r]s, 8«fˆ6, lgof{t lansf] jSof}tf /sd o; zLif{sdf hgfpg' kb{5 .
cGo k|f]8S6x? M
a}+s tyf ljQLo ;+:yfn] k|of]udf NofPsf dfly pNn]v ePb]lv afx]ssf cGo k| f]8S6x? ePdf o; zLif{s cGtu{t
pNn]v ub{} hfg' kg{]5 . o;/L pko{'Qm ! b]lv o; zLif{s;Ddsf] ;Dk"0f{ /sdsf] s'n of]u a}+s÷ljQLo ;+:yfsf] ;f]
ldltsf] s'n shf{ ;fk6 /sd;Fu d]n vfg' kg]{5 .
cf}Bf]lus ;+:yf M
s'g} klg j:t' pTkfbg ug{], cyf{t sRrf kbfy{ jf cw{tof/L ;fdfgsf] k|of]ujf6 lglZrt dfgj÷d]lzg/Lsf] k|of]u
u/L d"No clej[l4 u/fO{ tof/L j:t' pTkfbg ug{] vfnsf ;+:yfnfO{ uPsf] shf{ ;fk6nfO{ o; pkzLif{sdf hgfpg'
k5{ . h:tf] M– l:6n pBf]u, l;d]06 pBf]u, ljh'nL pTkfbg, h'6 pBf]u, jfo/ pBf]u, sfk{]6 pBf]u, ufd{]06 pBf]u
cflb .
Jofkfl/s ;+:yf M
s'g} yk k|f];]l;Fu gu/L tof/L ;fdfg vl/b÷laqmL ug{] Jofj;flos ;+:yfnfO{ uPsf shf{x?sf] aSof}tf /sd o;
pkzLif{s cGtu{t hgfpg' kg{]5 . h:t}M– /fli6«o Jofkf/ lgud, ;fN6 6«]l8Ë ln=, hg/n 6«]l8Ë cflb .
;]jf Joj;fo ;+:yf M
s'g} klg j:t' pTkfbg ug{] jf vl/b laqmL ug{] geO{ u|fxsnfO{ ;]jf k|bfg ug{] clek|fon] :yflkt ;+:yfnfO{ uPsf]
shf{ ;fk6nfO{ o; pkzLif{s cGtu{t hgfpg' kg{]5 . o:tf ;+:yf gfkmfd'vL jf k/f]ksf/L ;+:yf b'a} x'g ;Sg]5g\ .
h:t}M b"/;+rf/, :s'n÷sn]h, gl;{Ë xf]d, xl:k6n, xf]6n cflb .
…n3' pBdÚ, …3/]n' pBf]uÚ, …;fgf pBf]uÚ tyf …demf}nf pBf]uÚ eGgfn] cf}Bf]lus Joj;fo P]g @)&^ n] kl/eflift u/]sf]
…n3' pBdÚ, …3/]n' pBf]uÚ, …;fgf pBf]uÚ tyf …demf}nf pBf]uÚ ;Demg' kb{5 .
v08 ævÆ 184
========================================== lnld6]8
;'/If0f cg';f/sf] shf{ tyf ;fk6sf] ljj/0f -dfl;s_
@) ========== ;fn ================ dlxgfsf] ljj/0f
5.1.1
5.1.2
5.1.3
5.1.4
5.1.5
%=@
%=@=!
5.2.2.1
5.2.2.2
5.2.2.3
%=@=@
5.2.2.1
5.2.2.2
5.2.2.3
5.2.2.4
5.2.2.5
5.2.2.6
^
^=!
^=@
6.2.1
6.2.2
6.2.3
6.2.4
&
&=!
&=@
&=#
&=$
&=%
&=^
*
(
-?= nfvdf_
ut d;fGtsf] o; dlxgfdf o; dlxgfdf
d;fGt;Dddf
efvf gf3]sf]
afFsL
ljtl/t
c;"nL
p7fpg afFsL
;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf Aofh ;+Vof ;fFjf Aofh
;'/If0f
!
@
#
$
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%
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g]=/f=a}+s lgb]{zg kmf=g+=(=$
;'g rfFbL
;/sf/L ;'/If0f kqx?
u}/ ;/sf/L ;'/If0f kqx?
d'2tL /l;b
cfˆg} ;+:yfsf]
cGo Ohfhtkqk|fKt ;+:yfsf]
;DklQsf] ;'/If0f
l:y/ ;DklQ
3/hUuf
d]lzg/L tyf pks/0fx?
kmlg{r/ tyf lkmS;r/
;jf/L ;fwgx?
cGo l:y/ ;DklQx?
rfn' ;DklQ
s[lif k}bfjf/
wfg rfdn
;g kf6{
cGo s[lif k}bfjf/
cGou}/ s[lif k}bfjf/
sRrf kbfy{
cw{ tof/L a:t'x?
tof/L a:t'x?
g"g, lrgL, £o", t]n
sk8f
cGo j:t'x?
lanx?sf] ;'/If0fdf
:jb]zL lan
ljb]zL lan
cfoft lan / k|ltt kq
lgof{t lan
lgof{t lansf] lwtf]df
cGo ljb]zL lan
hdfgtdf k|jflxt
;/sf/L hdfgL
;+:yfut hdfgL
JolQmut hdfgL
;fd'lxs hdfgL
cGt/f{li6«o >]0fLs[t ljb]zL
a}+ssf] hdfgtdf
cGo hdfgtdf
qm]l86 ÷8]lj6 sf8{
cGo
hDdf
ljj/0f tof/ ug]{
b:tvt
gfd
bhf{
ldlt
M
M
M
M
M
ljj/0f k]z
b:tvt
gfd
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ldlt
ug]{ clws[t
M
M
M
M
v08 ævÆ 185
g]=/f=a}+s lgb]{zg kmf=g+=(=%
============================= lnld6]8
ljkGg ju{ shf{ ljj/0f -q}dfl;s_
@) ========== ;fn ================ dlxgfsf] ljj/0f
l;=g+=
!=
@=
#=
gf]6M
shf{ zLif{s
ut qodf;sf]
afFsL
;+Vof ;fFjf
o; qodf;df
ljtl/t
;+Vof ;fFjf
o; qodf;df
c;"nL
;+Vof ;fFjf
-?= nfvdf_
o; qodf;;Dddf p7fpg
afFsL
;+Vof ;fFjf
Aofh
efvf gf3]sf]
;+Vof
;fFjf
Aofh
s'n shf{ ;fk6 -laN; vl/b
tyf l8:sfp06 ;d]t_
ljkGg ju{ shf{
-s_ k|ToIf nufgL
! s[lif
@ 3/]n' pBf]u
# ;]jf
$= cGo
-v_ ck|ToIf nufgL
-c_ ;+:yfut nufgL yf]s
shf{_
!=
@=
-cf_ ;]o/ nufgL
o'jf :j/f]huf/ shf{
hDdf
^ dlxgf cl3sf] s'n afFsL
shf{
^ dlxgf cl3sf] s'n afFsL
shf{;Fusf] cg'kft
ck|ToIf nufgL cGtu{t ;+:yfut nufgL -Wholesale Lending_ / ;]o/ nufgLsf] /sd 5'§f5'§} pNn]v ug'{ kb{5 .
ljj/0f tof/ ug]{
b:tvt M
gfd
M
bhf{
M
ldlt
M
ljj/0f k]z
b:tvt
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bhf{
ldlt
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M
M
M
M
M
g]=/f=a}+s lgb]{zg kmf=g+=(=^
================================lnld6]8
;~rfns÷sfo{sf/L k|d'v÷;+:yfks÷sd{rf/L tyf ;]o/xf]N8/x¿nfO{ uPsf] shf{ ;fk6 ljj/0f -q}dfl;s_
- @) ;fn
dlxgfsf] ljj/0f_
vl/b tyf l*:sfpG^ ul/Psf lanx¿ / shf{, ;fk^ tyf clwljsif{df k|jflxt s'n /sddWo] ;~rfns,
sfo{sf/L k|d'v, ;+:yfks, sd{rf/L, 1 k|ltzt eGbf a(L ;]o/ lng] ;]o/ xf]N*/x? / lghx¿sf] Psf#/
kl/jf/sf JolQm jf To:tf JolQm hdfgL a;]sf] jf Dofg]lh+u Ph]G^ ePsf] s'g} ;+:yf jf sDkgLnfO{ uPsf]
/sdsf] ljj/)f b]xfo adf]lhd % .
-?= nfvdf_
;+:yfks÷;~rfns÷
sfo{sf/L
k|d'vsf] gfd
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-u_
ut qodf;;Ddsf]
o; qodf;df c;'nL
o; qodf;;Dd
afFsL
afFsL
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1=
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1=
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v08 ævÆ 186
-#_
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b:tvt M
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bhf{
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g]=/f=a}+s lgb]{zg kmf=g+=9=6=1
============================================== lnld^]*
;+:yfks÷;+:yfks ;d"xsf] ;]o/ cGo a}+s tyf ljQLo ;+:yfdf lwtf] /fvL lnPsf] shf{ ljj/)f -q}dfl;s_
-20
qm=;+=
;+:yfks
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gfd
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b:tvt M
gfd
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shf{ ljj/0f
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gfd
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;]o/
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b:tvt M
gfd
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bhf{
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s}lkmot
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1. Ohfhtkqk|fKt ;+:yfsf ;+:yfks ;]o/wgLn] pkef]u u/]sf] shf{ ;DaGwdf hfgsf/L lng shf{ k|jfx ug]{ ;+:yfn] ;]o/ /f] Ssfsf]
nflu ;DalGwt ;+:yfdf n]vL k7fp+bf clgjfo{?kdf shf{ /sd ;d]t pNn]v u/L k7fpg' kg]{ / /f]Ssf /fVg] ;+:yfn] ;f]sf] ljj/0f
cBfjlws ug'{ kg]{5 . ;fy}, ;]o/ lwtf] km's'jfsf] hfgsf/L ;d]t & lbgleqdf ;DalGwt ;+:yfnfO{ pknAw u/fpg' kg]{5 .
2. ;]o/ /lhi6«];g nufotsf sfo{ dr]{G6 a}+lsË ;DaGwL sf/f]af/ ug]{ ;+:yfaf6 u/fOPsf] ePdf ;d]t Ohfhtkqk|fKt ;+:yfsf
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/fVg' kg]{5 .
v08 ævÆ 187
g]=/f=a}+s lgb]{zg kmf=g+=(=&
============================================== lnld6]8
;/sf/L ;+:yfgx?nfO{ uPsf] shf{sf] ljj/0f -dfl;s_
@) ======= ;fn ============= dlxgfsf] ljj/0f
;+:yfgsf] gfd
ut
shf{sf] d;fGt;Dd–
sf] afFsL
p2]Zo
;+Vof ;fFjf
o; dlxgfdf
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v08 ævÆ 188
g]=/f=a}+s lgb]{zg kmf=g+=(=*
=============== lnld6]8
lgIf]ksf] ljj/0f -dfl;s_
@)& ===== ;fn ======== dlxgfsf] ljj/0f
vftfjfnfsf] ljj/0f
-!_
-s_
!=
!=!
:jb]zL d'b|fdf vf]lnPsf] vftf
ljb]zL ;+3 ;+:yf tyf JolQm
@=
#=
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gu/kflnsf ,uf=lj=;=tyf lhNnf ljsf; ;ldltx?
ljQLo ;+:yfx?
lgIf]k :jLsf/ ug]{ ljQLo ;+:yfx?
æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
ævÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
æ3Æ ju{sf Ohfhtkqk|fKt ;+:yfx?
;xsf/L ;+:yfx? -;Lldt a}+lsË sf/f]af/ ug]{_
u}/ ;/sf/L ;+:yfx? ljQLo dWo:ytfsf] sfo{ ug]{_
x'nfs;]jf ljefuåf/f ;+rflnt x'nfs art a}+sx?
-art lgIf]k dfq_
cGo ljQLo ;+:yfx?
g]kfn cf}Bf]lus ljsf; lgud
s[lif ljsf; a}+s -jfl0fHo a}+lsË sf/f]af/ ug]{ afx]s_
lgIf]k :jLsf/ gug]{ ljQLo ;+:yfx?
aLdf ;+:yf tyf sDkgLx?
sd{rf/L ;+rosf]if
gful/s nufgL sf]if
======================
cGo ;xfos ljQLo OsfOx?
u|fdL0f :jfjnDag sf]if
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lwtf]kq bnfn
lwtf]kq vl/b laqmL s]Gb|
======================
!=@
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ljb]zL s'6g}lts / ;xfos lgof]ux?
ljb]zL ;/sf/af6 ;+rflnt cfof]hgfx?
cGt/f{li6«o ;+:yfx? (UNO nufotsf_
cGo u}/ ;/sf/L ljb]zL ;+:yfx?
cfjf;Lo
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ljb]zL a}+sx?
cGo ljQLo ;+:yfx?
ljb]zL Po/nfOG;x?
ljb]zL ;/sf/sf] k]G;g SofDkx?
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ljb]zL gful/sx?
cfjf;Lo
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v08 ævÆ 189
$=
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;/sf/L ;+:yf tyf sDkgLx?
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cGo
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cf}Bf]lus
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cGo
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ljb]zL ;/sf/af6 ;+rflnt cfof]hgfx?
cGt/f{li6«o ;+:yfx? (UNO nufotsf_
cGo u}/ ;/sf/L ljb]zL ;+:yfx?
cfjf;Lo
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ljb]zL a}+sx?
cGo ljQLo ;+:yfx?
ljb]zL Po/nfOG;x?
ljb]zL ;/sf/sf] k]G;g SofDkx?
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ljb]zL gful/sx?
cfjf;Lo
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cGo
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:jb]zL ;+3;+:yf tyf sDkgLx?
æsÆ ju{sf Ohfhtkqk|fKt ;+:yfx?
cGo cfjf;Lo If]q
u}x| cfjf;Lo If]q
JolQmut
cfjf;Lo
u}/ cfjf;Lo
ljb]zL d'b|fdf vf]lnPsf] lgIf]ksf] hDdf -! – #_
hDdf /sd -s_ ± -v_
hDdf vftf ;+Vof
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gfd
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v08 ævÆ 190
g]=/f=a}+s lgb]{zg kmf=g+=(=(
======================================= lnld6]8
a}b]lzs ;DklQsf] ljj/0f -dfl;s_
@) ======== ;fn =============== dlxgfsf] ljj/0f
gub ljb]zL
ljb]zL
a}+s
d'b|f df}Hbft
df}Hbft
:jb]zL a}+s ljQLo
;+:yf df}Hbft
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a}+s
a}s÷ljQLo ;+:YffnfO{
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kg]{5 .
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b:tvt M
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v08 ævÆ 191
g]=/f=a}+s lgb]{zg kmf=g+=(=!)
======================== lnld6]8
7'nf lgIf]kstf{sf] ljj/0f -q}dfl;s_
@) ======= ;fn ======== dlxgfsf] ljj/0f
qm=;+=
lgIf]kstf{sf] gfd
vftfsf] k|sf/
-?=bz nfvdf_
lgIf]k /sd
Aofh b/
s}lkmot
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hDdf -s_
@) 7"nf ;+:yfut lgIf]kstf{sf] ljj/0f
hDdf -v_
s / v sf] hDdf
ljj/0f tof/ ug]{ M
b:tvt
M
gfd
M
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b:tvt
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ug]{ clws[t M
M
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g]=/f=a}+s lgb]{zg kmf=g+=(=!!
========================== lnld6]8
7"nf C0fLx?;Fu p7fpg afFsL shf{sf] ljj/0f -q}dfl;s_
@) ======= ;fn ======== dlxgfsf] ljj/0f
k|jflxt
s'n
shf{sf]
shf{{
p2]Zo
tyf
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;fFjf Aofh ;fFjf Aofh
-?=nfvdf_
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jf ;f] eGbf a9L shf{ lnPsf] C0fLnfO{ hgfpFb5 .
Ps} ;d"xsf ljleGg sDkgLx?n] 5'§f5'§} nu]sf] shf{ Psd'i6 ubf{ pko{'Qm ;Ldf gf3]df Ps} ;d"xsf sDkgL zLif{s cGtu{t
ljleGg sDkgLx?n] pkof]u u/]sf] shf{nfO{ 5'§f5'§} -;Ldf ggf3] klg_ o; ljj/0fdf b]vfpg' kg]{5 .
ljj/0f tof/
b:tvt
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M
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gfd
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v08 ævÆ 192
======================== lnld6]8
cjlw cg';f/ efvf gf3]sf] shf{ tyf ;fk6sf] ljj/0f -q}dfl;s_
@) ======= ;fn ======== dlxgfsf] ljj/0f
;lqmo shf{
shf{ If]q
c;n
;"Id lgu/fgL
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lgis[o shf{
k'g/;+/rgf
tyf
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s/0f
shf{
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shf{
g]=/f=a}+s lgb]{zg kmf=g+=(=!@
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^ dlxgfb]lv ! ! jif{eGbf a9L
jif{ ;Dd efvf cjlwn] efvf s'n lgis[o shf{
gf3]sf]
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tyf On]S6«f]lgs cf}hf/ tyf
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(= oftfoft, e+8f/ / ;+rf/
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============================= lnld6]8
cGt/ a}+s sf/f]af/ ljj/0f -b}lgs_
sf/f]af/ ldlt
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v08 ævÆ 193
g]=/f=a}+s lgb]{zg kmf=g+= (=!$
============================= lnld6]8
q}dfl;s ljQLo ljj/0f
qm=;+=
1=
1=1
1=2
1=3
1=4
1=5
1=6
1=7
2=
2=1
2=2
2=3
2=4
2=5
2=6
2=7
3=
3=1
3=2
s
3=3
3=4
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v
3=6
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u
3=8
#
3=9
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ª
3=11
r
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%
4=
4=1
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4=5
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ljj/0f
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utjif{sf] ;DalGwt qodf;;Dd
utjif{sf] ;DalGwt qodf;
v08 ævÆ 194
ljj/0f tof/ ug]{ M
b:tvt
M
gfd
M
bhf{
M
ljj/0f k]z
b:tvt
gfd
bhf{
ug]{ clws[t M
M
M
M
g]=/f=a}+s lgb]{zg kmf=g+= (=!%–!
Detail of Branchless Banking Centre
Institution Name: *
BLB Agent
Name: *
Agent Citizenship
Issued Date:
Agent Citizenship
Issued Auth:
Related Branch: *
Agent Citizenship Num:
Agent Citizenship Issued Dist:
Agent PAN Number: *
(Blb PAN Number should be
exactly 9 digit)
Province: *
Province District: *
Local Bodies: *
Localbody Ward: *
Zone:
District:
VDC:
Ward/Tole:
Address: *
House Number:
Nearest Landmark:
Phone 1:
Phone 2:
Mobile: *
Email:
BFI BLB Agent
Unique Individual Code:
Code (Internally
used code): *
Status: *
Operation Date: *
Pos Enable:
Mobile Enabled:
Tab Enabled:
Others Enabled:
Latitude:
Longitude:
• * Mandatory fields
• Latitude and Longitude are Automatically updated from adjustment on map marker
g]=/f=a}+s lgb]{zg kmf=g+= (=!%–@
Detail of ATM Location Centre
Institution Name: *
BLB Agent
Name: *
Agent Citizenship
Issued Date:
Agent Citizenship
Issued Auth:
Related Branch: *
Agent Citizenship Num:
Agent Citizenship Issued Dist:
Agent PAN Number: *
(Blb PAN Number should be
exactly 9 digit)
BFI ATM Code
(Internally used
Related Branch:*
code):
Institution Name:*
Province: *
Zones:
Province District: *
District:
Local Bodies: *
VDC:
Localbody Ward: *
Ward No/Tole:
Nearest Landmark:
Address:*
Number of ATM:*
ATM Operation
Date:*
Latitude:
Longitude:
• * Mandatory fields
• Latitude and Longitude are Automatically updated from adjustment on map marker
v08 ævÆ 195
g]=/f=a}+s lgb]{zg kmf=g+= (=!%s
Account Detail - BLB Wise 9.15A
Institution Name:
Bran
ch
S Cod
N e
Br
an
ch
N
a
m
e
B
L
B
C
od
e
BLB
Loc
ated
Dist
rict
BLB
Locate
d
VDC/
Munic
ipality
BLB
Loc
ated
War
d
Statement of Account Details BLB wise
Payment
Termina
l
Last
Availabl transacti
e
on
Nu
at the
Date
mbe
BLB BLB
(YYYY/
r of
Loc
Point
mm/
Numb
Fem
ated
(POS/
dd)
er of
ale
Stre
Tablet
of the
Male
Acc
et/T
/Mobile
BLB
Accou ount
ole
/Other)
Point
nts
s
Numbe
r of
Third
Gender
Accou
nts
Num
ber
of
Joint
Acco
unts
Numb
er of
Grand
Total
Accou
nts
No
Of
Activ
e
Acco
unts
Numb
er of
Total
card
issued
1
2
.
.
g]=/f=a}+s lgb]{zg kmf=g+=(=!%v
Electronic Transaction (9.15 B)-BFIs
Institution Name:
Channel
Used for
transaction
Monthly Statement of Electronic transaction institution wise
Total Amount of transactions (Reporting
No. of transaction (Reporting month only)
month only)
Rs.5000Rs.5000Form of transaction
<Rs.5000
Rs.10000 >Rs.10000 Total <Rs.5000 Rs.10000 >Rs.10000 Total
ATM
Withdrawal On Us
ATM
Withdrawal Off Us
ATM
ATM
Bill Payments
Transfer (A/c to
A/c)
Other Transfer
(Cardless or OTC)
BLB
Deposits - On Us
BLB
Deposits - Off Us
BLB
Withdrawal - On Us
Withdrawal - Off
Us
ATM
BLB
BLB
BLB
BLB
Merchant
Point
Customer
Initiated
(Not
Covered
Before)
Customer
Bill Payments
Transfer (A/c to
A/c)
Other Transfer
(Cardless or OTC)
Bill Payments
Bill Payments
Transfer (A/c to
v08 ævÆ 196
Initiated
(Not
Covered
Before)
Customer
Initiated
(Not
Covered
Before)
A/c)
Mobile,
Internet
and
electronic
card
Transaction
Other Transfer
(Cardless or OTC)
Mobile Banking
Transaction
Internet Banking
Transaction
Debit Card
Transaction
Credit Card
Transaction
Prepaid Card
Transaction
g]=/f=a}+s lgb]{zg kmf=g+=(=!^
k|wfg sfof{no nufot cGo zfvf sfof{nosf] ljj/0f
-sfof{no ;+rfng ePsf] ldltdf k]z ug]{_
BFI Code
(Internally used
code):
Institution Name:*
Branch Email: *
Phone 2:
Zone:
District:
Vdc:
Ward/Tole:
House Number:
Landmark:
Operation Date: *
Longitude*
•
•
Branch Name: *
Phone 1: *
Phone 3:
Province: *
Province District: *
Local Bodies: *
Localbody Ward: *
Address:
Branch Type: *
Branch Manager: *
- Email:
- Phone:
Latitude: *
* Mandatory fields
Latitude and Longitude are Automatically updated from adjustment on map marker
g]=/f=a}+s lgb]{zg kmf=g+=(=!^s
========================== lnld6]8
lgIf]k / shf{sf] zfvfut ljj/0f -dfl;s_
@) ======= ;fn ======== dlxgfsf] ljj/0f
Total
Others
Margin
Fixed
Money
Call
at
Certific
ate Of
Deposit
Branc
h
Name
Saving
Branc
h
Code
Deposit
Current
S
N
1
2
..
..
Term Loan
Other
Working
Trust
Overdraft
Capital
Receipt/Im
Loan
port Loan
(Short
Demand
Term;
Loan
Cash
Credit
Etc.)
Margin
Loan
Bills
Purchased
Credit
Card
Funded Others
Loans & Advances
v08 ævÆ 197
g]=/f=a}+s lgb]{zg kmf=g+=(=!^v
========================== lnld6]8
@) ======= ;fn ======== dlxgfsf] ljj/0f
;lqmo / lgis[o lgIf]k vftfsf] n}+lus juL{s/0fsf] cfwf/df tyf O–a}+lsË u|fxs ;+Vofsf] zfvfut ljj/0f
active
Prepa
id
Card
active
Total
Registered
Credi
t Card
active
Total
Registered
Debit
Card
active
Total
Registered
Intern
et
Banki
ng
Users
active
Total
Registered
Mobil
e
Banki
ng
Users
Overdue
Total
Registered
Fixed
Acco
unts
Total
Dormant
Total
Acco
unts
Total
Dormant
Other
Acco
unts
Total
Ma
rgi
n
Total
Dormant
Call
Acco
unts
Total
Dormant
Curre
nt
Acco
unts
Total
Dormant
Savin
g
Acco
unts
Total
Grand Total
Institutional
Joint
Third Gender
Female
Male
Branch Name
S
N
1
Branch Code
Total Number of Active
Accounts
2
..
..
=========== lnld6]8
Aofhb/ cg';f/sf] lgIf]ksf] ljj/0f -dfl;s_
====== ;fn ======== dlxgfsf] ljj/0f
qm=;+=
lgIf]ksf] k|sf/
Aofhb/ -:jb]zL d'b|f lgIf]kdf_
Go'gtd clwstd efl/t cf}ift
/sd
g]=/f=a}+s lgb]{zg kmf= g+= (=!&
-?=bz nfvdf_
Aofhb/ -ljb]zL d'b|f lgIf]kdf_
Go'gtd clwstd efl/t cf}ift
/sd
!
@
@=!
@=@
@=#
@=$
@=%
@=^
#
art
d'2tL
! dlxgf;Ddsf]
! b]lv # dlxgf
# b]lv ^ dlxgf
^ dlxgfb]lv ! jif{
! b]lv @ jif{
@ jif{eGbf a9L
sn
;l6{lkms]6 ckm
$ l8kf]lh6
% cGo
^ Aofh gnfUg] lgIf]k
^=! rNtL
^=@ dflh{g
^=# cGo
s'n
tof/ ug]{M
;xLM
gfdM
bhf{M
ldltM
k]z ug]{M
;xLM
gfdM
bhf{M
ldltM
v08 ævÆ 198
g]=/f=a}+s lgb]{zg kmf g+= (=!*
=========== lnld6]8
Aofhb/ cg';f/sf] shf{sf] ljj/0f -dfl;s_
====== ;fn ======== dlxgfsf] ljj/0f
If]qut shf{
-?=bz nfvdf_
shf{
qm= ;+=
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
Go'gtd
Aofhb/ -:jb]zL d'b|df_
efl/t
clwstd
cf};t
/sd
Go'gtd
Aofhb/ -ljb]zL d'b|df_
efl/t
clwstd
cf};t
/sd
s[lif / jg ;DaGwL
df5fkfng ;DaGwL
vfgL ;DaGwL
s[lif, ag tyf k]o kbfy{ pTkfbg ;DaGwL
u}/vfB j:t' pTkfbg ;DaGwL
lgdf{0f
ljB't, Uof; / kfgL
wft'sf pTkfbgx?, d]l;g/L tyf
On]S6«f]lgs cf}hf/ tyf h8fg
oftfoft , e08f/ / ;+rf/
yf]s tyf v'b|f ljq]mtf
ljQ, aLdf tyf crn ;DklQ
ko{6g ;]jf
cGo ;]jfx?
pkef]Uo shf{
:yfgLo ;/sf/
cGo
hDdf
k|f]8S6 cg';f/sf] shf{
qm= ;+=
shf{
1
cfjlws shf{
clwljsif{ shf{
2
3
4
5
6
7
9
10
11
Go'gtd
Aofhb/ -:jb]zL d'b|df_
efl/t
clwstd
cf};t
/sd
Go'gtd
Aofhb/ -ljb]zL d'b|df_
efl/t
clwstd
cf};t
/sd
6«i6 l/l;K6 shf{÷cfoft shf{
l8df08 tyf cGo rfn' k'FhL shf{
JolQmut cfjf;Lo 3/ shf{ -?= ! s/f]8
;Ddsf]_
l/on :6]6 shf{ ;fk6
dflh{g k|s[ltsf] shf{x?
ljkGg ju{ shf{
lan vl/b
cGo shf{x?
hDdf
g]=/f=a}+s lgb]{zg kmf=g+= (=!(s
sd{rf/L ;+Vof ;DaGwL zfvfut ljj/0f
======================= lnld6]8
cw{–jflif{s ljj/0f
======;fn ======dlxgf -d;fGt_
SN
Branch
Code
Branch
Name
Total
Number
Of Staff
Officer
Level Staff
Assistent
Level
Staff
Contract
Staff
Other
Staff
Male
Female
Third
Gender
1
v08 ævÆ 199
2
..
..
g]=/f=a}+s lgb]{zg kmf=g+= (=!(v
Percentage of Share
(in %)
Number of Share
Contact Number
PAN Number
Citizenship Number
Ward
Local Body
Addres
s
District
Province
Spouse Name
Grand Father's Name
Father's Name
Full Name
3
2
1
S.N.
;+:yfks ;]o/wgLx?sf] ljj/0f
======================= lnld6]8
cw{–jflif{s ljj/0f
======;fn ======dlxgf -d;fGt_
========================== lnld6]8
b}lgs t/ntf ;DaGwL ljj/0f
@) ======= ;fn ======== dlxgf =========ut]
Headings
LCY Amount
g]==/f=a}+s lgb]{zg kmf=g+=(=@)
FCY Amount
Fiscal Year*
Reporting Date*
Deposits
1.1 Fixed Deposit
1.2 Saving Deposit
1.3 Current Deposit
1.4 Call Deposit
1.5 Margin Deposit
1.6 Cashiers Guarantee Deposit
1.7 Others Deposit
Interbank Deposit ( As per NRB
directives )
Loans & Advances and Bills Purchase
Cash Balance
Balance at NRB (As per NRB
Statement)
Bank Balance and Money at call
Placement and lending to other BFIs (
maturity up to 90 days )
Investment in Government Securities
(including Reverse Repo)
Short Term Borrowing
Balance at Commercial bank for CRR
v08 ævÆ 200
purpose
Cash In Transit
11.1 Cash in Transit Deposit Chest
11.2 Cash in Transit Withdrawl Chest
11.3 Other Cash in Transit
Reimbursable Amount from NRB for
govt security Investment
Total Borrowing
For CCD Purpose (Previous date data is automatically loaded. Please edit as per
requirement)
Core Capital (as of Previous Quarter)*
Refinance
Debenture/Bond (having maturity 5
years or more)
Foreign Curreny Borrowing (having
maturity 3 years or more)
Specific Borrowing from
Government/International Institution
(having maturity 3 years or more)
Special Arrangement
a. Resource Arrangement
b. Loan Arrangement
Remarks
g]==/f=a}+s lgb]{zg kmf=g+=(=@!
============= lnld6]8
e'QmfgL ;]jf k|bfosx?sf] Settlement vftfdf /x]sf] b}lgs df}Hbft ;DaGwL ljj/0f
ldlt =================
S
.
N
.
Name of
PSP
Account
Number
Cash Balance
Account
Deposit Lien Marked
Against The Settlement
Account
1
2
..
..
..
..
g]=/f=a}+s lgb]{zg kmf=g+=(=@@
k|d'v ljQLo kl/;"rsx?sf] dfl;s ljj/0f
Institution Name:
Year .......... Month.........
Statement of Principal Indicators institution wise
Indicators
Unit
Amount
Remarks
Adequacy of Capital Fund on Risk Weighted Assets
Core Capital
NPR
Total Capital Fund
NPR
Risk Weighted Exposure
NPR
Earning Per Share (Average share outstanding)
NPR
Market Value Per Share
NPR
Book Net Worth Per Share
NPR
v08 ævÆ 201
Net Profit Per Staff
NPR
Per Employee Staff Cost
NPR
Number of Promotor Equity Shares
Nos.
Number of Public Equity Shares
Nos.
Number of Permanent Staffs
Nos.
Number of Branches
Nos.
Number of Extension Counters
Nos.
Number of ATM Machines
Nos.
Price Earning Ratio
Times
Dividend (including bonus) on Share Capital
Percent
Cash Dividend on Share Capital
Percent
Net Profit / Gross Income
Percent
Net Profit / Loans and Advances
Percent
Return on Total Assets
Percent
Return on Equity
Percent
Interest Income / Loans and Advances
Percent
Exchange Gain / Total Income
Percent
Interest Expenses / Total Deposits and Borrowings
Percent
Total Operating Expenses / Total Assets
Percent
Staff Expenses / Total Operating Expenses
Percent
Staff Bonus / Total Staff Expenses
Percent
Total Credit / Deposits
Percent
Non-Performing Loan
Non-Performing Loans / Total Loans
Percent
Base Rate
Percent
Weighted Average Interest Rate Spread
Percent
Weighted Average Interest Rate on Deposit
Percent
Weighted Average Interest Rate on Credit
Percent
Institutional Deposit/Total Deposit
Percent
v08 ævÆ 202
O=k|f=lgb]{zg g+= !!÷)&* ;+u ;DaGwLt cg';"rL
g]= /f= a}+s lgb]{zg kmf=g+= !!=!
======================= lnld6]8 -cu'jf a}+s_
;x–ljQLos/0f shf{ ljj/0f
@)&======== ;fn ===================== dlxgfsf] -q}dfl;s ljj/0f_
e'StfgL yk shf{
l; ;d"xsf] gfd C0fLsf] k|bfg u/]sf]
c;'nL
afFsL /sd
ldlt
=g+
gfd,
shf{
k|bfg
/sd
;fFjf Aofh ;fFj Aof
=
7]ufgf
/sd ldlt
/sd ldlt
f
h
s}lkmo
t
;+nUg a}+s tyf ljQLo ;+:yfsf] ljj/0f s}lkmot dxndf pNn]v ug'{ kg]{5 .
v08 ævÆ 203
O=k|f=lgb]{zg g+= !#÷)&* ;+u ;DaGwLt cg';"rL
g]=/f=a}+s lgb]{zg kmf=g+= !#=!
clgjfo{ df}Hbft ;DaGwL ljj/0f
ldlt @) ===== ;fn ======== dlxgf ====== ut] b]lv @) ====== ;fn ========= dlxgf======== ut] ;Dd
?= xhf/df
clgjfo{ df}Hbft
k|of]hgsf] nflu
s'n lgIf]k df}Hbft
-s_
clgjfo{
df}Hbft
u0fgf ug]{
cjlwsf]
/sd
7Ls b'O{
xKtf
cufl8sf]
xKtf
cfOtaf/
;f]daf/
d+unaf/
a'waf/
ljxLaf/
z'qmaf/
zlgjf/
gub df}Hbft
clgjfo{
df}Hbft
sfod ug]{
b'O{ xKtf
g]kfn
/fi6«
a}+sdf
/x]sf]
df}Hbft
-u_
æsÆju{
sf]
Ohfht
kqk|fKt
a}+sdf
rNtL
vftfdf
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df}Hbft
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v'b dfu{:y gub -ª_
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gf]6
sf]ifdf sf]ifaf6
hDdf lemlsP cGo
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sf]
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/sd
-!_
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s'n
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;/sf/L
C0fkq
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kqsf]
;fFjf
e'QmfgL
/sd
-r_
s'n
/sd
-v_ =
[u
+3+
ª+r]
clgjfo{ b}lgs
gub
?kdf
cg'kft sfod s'n
Ü
ul/Psf] ;fk6L
-5_ = df}Hbft -h_
[v÷c k|ltzt
Ü]
cfOtaf/
;f]daf/
d+unaf/
a'waf/
ljxLaf/
z'qmaf/
zlgjf/
cfOtaf/
;f]daf/
d+unaf/
a'waf/
ljxLaf/
z'qmaf/
zlgjf/
s'n
cf};t -c_
ljj/0f k]z ug]{ clws[tM
x:tfIf/
M
gfd / y/
M
bhf{
M
gf]6M clgjfo{ df}Hbft u0fgf ug]{ cjlwsf] 7Ls b'O{ xKtf cufl8sf] xKtf eGgfn] df}Hbft sfod ug'{kg]{ b'O xKtf cjlwsf] klxnf] lbg
-cfOtjf/_ sf] 7Ls b'O{ xKtf cufl8-cfOtjf/_ sf] lbg b]lv z'? x'g] xKtf ;Demg' kb{5 . pbfx/0fsf] nflu @)&#÷^÷@ ut]b]lv *
ut] ;Ddsf] cf};t lgIf]ksf cfwf/df @)&#÷^÷!^ ut] b]lv @( ut];Dd cf};t df}Hbft sfod ug'{kg]{5 .
v08 ævÆ 204
Ohfhtkqk|fKt ;+:yfsf nflu
g]= /f a}+s lgb]{zg kmf=g+= !#=@
!
@
#
$
%
^
&
*
(
!)
!!
!@
!#
!$
!%
!^
v'nf ahf/ sf/f]jf/ cGtu{t g]kfn
/fi6« a}+ssf] lgIf]kdf /fv]sf]] /sd
s'n j}wflgs t/ntf
cGt/f{li6«o ljQLo ;+:yfåf/f g]kfnL
d'b|fdf hf/L ePsf] C0fkq
dfu]sf jvt k|fKt x'g] /sd ***
9's'6Ldf /x]sf] gub df}Hbft
clgjfo{ df}Hbft k|of]hgfy{ g]kfn
/fi6« a}+s÷ævÆ/ æuÆ ju{sf
;+:yfsf] xsdf jfl0fHo a}+s
;d]tdf /x]sf] /sd **
;/sf/L ;'/If0f kqdf u/]sf] nufgL
ut]
v'nf ahf/ sf/f]jf/ cGtu{t g]kfn
/fi6« a}+ssf] lgIf]kdf /fv]sf]] /sd
s'n j}wflgs t/ntf
cGt/f{li6«o ljQLo ;+:yfåf/f g]kfnL
d'b|fdf hf/L ePsf] C0fkq
dfu]sf jvt k|fKt x'g] /sd ***
9's'6Ldf /x]sf] gub df}Hbft
@) === ;fn ==================== dlxgf .
clgjfo{ df}Hbft k|of]hgfy{ g]kfn
/fi6« a}+s÷ævÆ / æuÆ ju{sf
;+:yfsf] xsdf jfl0fHo a}+s
;d]tdf /x]sf] /sd **
ut]
;/sf/L ;'/If0f kqdf u/]sf] nufgL
j}wflgs t/ntf cg'kft -SLR_ ;DaGwL ljj/0f
-dfl;s_
!&
!*
!(
@)
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@#
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sfod u/]sf] cf};t j}wflgs t/ntf -s_
cl3Nnf] dlxgfsf] cGTodf /x]sf] :jb]zL lgIf]k bfloTj v_
sfod ug'{ kg]{ j}wflgs t/ntf cg'kft -u_Ö-v_ x %
a9L÷gk'u /sd -3_ Ö -s_—-u_
**
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vf]lnPsf] ljz]if vftf tyf ljb]zL d'b|f vftfdf /x]sf] /sdnfO{ o; k|of]hgsf] nflu u0fgf ul/g] 5}g . ;fy}, j}wflgs t/ntfdf
clgjfo{ df}Hbft /sd u0fgf ubf{ dlxgfe/sf] cf};t df}Hbft /sd ;dfj]z ug'{ kg]{5 .
*** /fli6«o:t/ afx]ssf ljQLo ;+:yfx?n] dfu]sf jvt k|fKt x'g] u/L cGo a}+s tyf ljQLo ;+:yfx?df /fv]sf] /sd eGg] a'em\g'
kb{5 .
ldltM
clws[tM
v08 ævÆ 205
O=k|f=lgb]{zg g+= !$÷)&* ;+u ;DaGwLt cg';"rL
cg';"rL !$=!
zfvf÷sfof{no vf]Ng] a}+s tyf ljQLo ;+:yfn] g]kfn /fi6« a}+saf6 :jLs[ltsf] nflu k]z ug'{ kg]{ lgj]bgsf] 9fFrf
>L g]kfn /fi6« a}+s
ldltM =======================
a}+s tyf ljQLo ;+:yf lgodg ljefu
afn'jf6f/, sf7df8f}+ .
ljifoM zfvf sfof{no vf]Ng] :jLs[lt af/]
dxfzo,
To; a}+ssf] PsLs[t lgb]{zg g+= !$÷)&^ n] tf]s]sf zt{x?sf] k"0f{ kfngf u/L b]xfo adf]lhdsf] :yfgdf zfvf
sfof{no÷PS6]G;g sfof{no vf]Ng] u/L o; a}+ssf] ;~rfns ;ldltsf] lg0f{o g+= ===== ldlt =================== af6 lg0f{o ePsf] x'Fbf
ToxfFsf] :jLs[ltsf] nflu cg'/f]w ub{5f}+ .
!= a}+s÷ljQLo ;+:yfsf] gfd, 7]ufgf M
@= k|:tfljt zfvf :yfkgf ul/g] :yfg, lhNnfsf] gfd, 7]ufgf M
#= ;+:yfsf] ljj/0f
-s_ g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt ldlt
M
-v_ ljQLo sf/f]af/ ;~rfng u/]sf] ldlt M
-u_ ;+:yfsf] 7Ls cl3Nnf] qodf;sf] r'Qmf k'FhL M
-3_ ;+:yfsf] s'n shf{ /sd M
-ª_ kl5Nnf] cf=j= sf] clGtd n]vfk/LIfsjf6 k|dfl0ft s'n lgliqmo shf{ /sd / k|ltzt M
-r_ xfn;Dd ;~rfngdf /x]sf zfvf ;+Vof
M
-5_ gofF zfvf sfof{no vf]n]kl5 x'g] zfvf ;+Vof M
-h_ @)^$ r}td;fGtkl5 vf]lnPsf zfvfsf] ljj/0f -qmdfg';f/_
c_ sf7df8f}+ pkTosf aflx/sf] ljj/0f M
cf_ sf7df8f}+ pkTosfleqsf] ljj/0f M
O_
tf]lsPsf !& lhNnfx¿dWo]sf] ljj/0f M
O{_
u ju{sf] xsdf sf7df08f} pkTosf afx]ssf @ j6feGbf sd a}+lsË OsfO{ ePsf] :yfgdf vf]n]sf zfvfsf]
ljj/0f M
$= k|:tfljt zfvfsf] nflu tf]lsPsf] / yk u/L x'g] s'n r'Qmf k'FhLsf] ljj/0f -…uÚ ju{sf] nflu_ M
%= k|:tfljt zfvfsf] nflu sf7df8f}+ pkTosf aflx/ vf]lnPsf zfvfsf] ljj/0f M
s_ tf]lsPsf !$ lhNnfx¿leq M
v_ tf]lsPsf !$ lhNnfx¿ afx]s cGoq M
^= zfvf sfof{no÷s]Gb|Lo sfof{no;Fu ;"rgf cfbfg k|bfgsf] nflu Joj:yf ul/Psf] ;"rgf k|ljlw (Networking) sf] ljj/0fM
&= ;j{;fwf/0f ;]o/ hf/L u/]sf] ldlt M
*= q}dfl;s k'FhLsf]ifsf] k|ltzt M
qodf;
k|fylds k'FhL k|ltzt
k'FhLsf]if k|ltzt
@)&== c;f/
@)&== c;f]h
@)&== k';
@)&== r}t
(= k'FhL of]hgf adf]lhd÷g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd kl5Nnf] cf=a= sf] cGTodf,
-s_ k'/f x'g' kg]{ r'Qmf k'FhL
M
-v_ xfn sfod /x]sf] r'Qmf k'FhL
M
!)= ;+:yfsf] sfo{If]qsf] ljj/0f
M
!!= zfvf sfof{no vf]Ng] lg0f{odf ;+nUg /x]sf kbflwsf/Lx?sf] ljj/0f,
-s_ ;~rfns ;ldltsf kbflwsf/Lx? M
-v_ k|d'v sfo{sf/L clws[t÷sDkgL ;lrj
M
gf]6M ;DefJotf cWoog k|ltj]bgdf lgb]{zgdf plNnlvt ljifox? clgjfo{?kdf pNn]v ug'{ kg]{ .
;fy}, o; a}sn] zfvf sfof{no ;~rfng ug]{ ldltdf ;d]t dfly plNnlvt ;Dk"0f{ zt{ tyf Joj:yfx? kfngf ug]{5f} . dfly plNnlvt
ljj/0fx? 7Ls ;fFrf] xf], s'g} ljj/0fdf km/s k/]df k|rlnt sfg'g adf]lhdsf] ;hfo÷sf/jfxL ePdf d~h'/L ePsf] Joxf]/f cjut
u/fpFb5f}+ .
v08 ævÆ 206
O=k|f=lgb]{zg g+= !%÷)&* ;+u ;DaGwLt cg';"rL
cg';"rL !%=!
cfwf/ b/ lgwf{/0f ;DaGwL sfo{ljlw, @)^(
!= cfwf/ b/sf] cjwf/0ff
g]kfn /fi6« a}+s P]g, @)%* n] lglb{i6 u/] adf]lhd d"No tyf jfXo If]q :yfloTj sfod ug]{ lhDd]jf/L g]kfn /fi6«
a}+sdf /x]sf] 5 . ljZjJofkL tyf If]qLo:t/df a]nfa]nfdf b]lvPsf ljQLo ;+s6 tyf ltgLx?af6 cy{tGqdf k/]sf]]
IfltnfO{ dWogh/ u/L ljQLo If]q :yfloTjnfO{ klg s]Gb|Lo a}+sx?n] Ps k|d'v p2]Zosf] ?kdf clËsf/ ug{ nfu]sf]]
;Gbe{df g]kfn /fi6« a}+sn] klg ljQLo If]q :yfloTjnfO{ Ps k|d'v p2]Zosf] ?kdf cufl8 a9fPsf] 5 . Aofhb/df
x'g] ptf/r9fjn] nfut tyf k|ltkmnsf] dfWodaf6 ljQLo If]qsf] :yfloTjdf k|ToIf k|efj kg]{ x'G5 . shf{
nufgLsf] Aofhb/ lgwf{/0f k|lqmof kf/bzL{ ePdf o;af6 a}+s tyf ljQLo ;+:yfx?sf] sfo{s'zntf / k|lt:kwL{
Ifdtfdf ;sf/fTds k|efj kg'{sf ;fy} df}lb|s k|;f/0f ;+oGq ;'b[9 eO{ df}lb|s gLltsf] k|efjsfl/tfdf klg ;'wf/
x'g] ck]Iff ug{ ;lsG5 . t;y{, a}+s tyf ljQLo ;+:yfx?sf] shf{sf] Aofhb/ lgwf{/0f k|lt:kwL{ / kf/bzL{ ug{
clek|]l/t ug]{ p2]Zon] cfly{s jif{ @)^(÷&) sf] df}lb|s gLltdf cfwf/ b/ nfu" ug]{ pNn]v ul/Psf] 5 .
a}+s tyf ljQLo ;+:yfx?n] cfˆgf u|fxsx?nfO{ shf{ k|jfx ubf{ shf{sf] Aofhb/ lgwf{/0f ug'{ kb{5 . o:tf] Aofhb/
l:y/ jf kl/jt{gzLn b'a} x'g ;S5 . a}+s tyf ljQLo ;+:yfx?af6 k|jfx ul/g] shf{sf] Aofhb/ lgwf{/0fdf ljleGg
tTjx? ;dfj]z ePsf x'G5g\ . a}+s tyf ljQLo ;+:yfx?af6 shf{ pkef]u ug]{ C0fLx?df ;dfg ?kn] nfu" x'g] tyf
:ki6;Fu klxrfg ug{ ;lsg] shf{sf] Aofhb/ lgwf{/0fsf tTjx? ;dfj]z ul/Psf] b/ g} cfwf/ Aofhb/ xf] . t;y{,
cfwf/ b/ shf{ k|jfxsf] jf:tljs Aofhb/ geO{ Aofhb/ lgwf{/0f ug]{ cfwf/ dfq xf] .
cfwf/ b/sf tTjx?df lgIf]k nfut jf sf]if nfut ;a}eGbf dxTjk"0f{ x'G5 . o;afx]s ;+:yf ;~rfngsf nflu
ug'{kg]{ ;~rfng vr{ jfktsf] nfut, z"Go k|ltkmndf clgjfo{ gub cg'kft sfod ubf{ k/]sf] nfut, lgIf]k nfut
eGbf sd k|ltkmn k|fKtx'g] u/L a}wflgs t/ntf cg'kft sfod ubf{sf] nfut / ;+:yfsf nufgLstf{x?sf]] k'FhLut
nufgLsf] nflu k|bfg ug'{kg]{ ;fdfGo k|ltkmn shf{sf] cfwf/ b/sf k|d'v tTjx? x'g\ . a}+s tyf ljQLo ;+:yfx?n]
shf{sf] Aofhb/ lgwf{/0f ubf{ cfwf/ b/nfO{ ;Gbe{b/ -Reference Rate_ sf] ?kdf lnO{ u|fxs÷If]q ljz]if hf]lvd
tyf shf{sf] cjlw ljz]if lk|ldod ;dfj]z u/L To:tf] Aofhb/ lgwf{/0f ug]{ ul/G5 . Aofhb/ ptf/r9fj ePsf]
ljz]if kl/l:yltdf cfwf/ b/sf] u0fgf lgoldt ?kdf ug{ ;s]df o;af6 d'b|f ahf/sf] j:t'l:ylt cg';f/ Aofhb/
lgwf{/0f ug{ ;d]t ;xh x'g hfg] b]lvG5 .
@= cfwf/ b/ u0fgf ljlwM
@= cfwf/ b/ u0fgf ljlwM
cfwf/ b/ u0fgf ubf{ lgDgfg';f/sf] ljlw ckgfpg' kg]{5M
cfwf/ b/
@=! sf]ifsf] nfut
= sf]if nfut k|ltzt + clgjfo{ df}Hbft nfut k|ltzt + j}wflgs t/ntf nfut
k|ltzt + ;~rfng nfut k|ltzt
(Cost of Fund)
sf]ifsf] nfut b]xfo adf]lhd u0fgf ug'{ kg]{5M
sf]if nfut k|ltzt = :jb]zL lgIf]k / C0f tyf ;fk6Lsf] efl/t cf};t Aofhb/
@=@ clgjfo{ df}Hbft nfut
clgjfo{ df}Hbft nfut u0fgf b]xfo adf]lhd ug'{ kg]{5M
clgjfo{ df}Hbftsf] cf};t /sd x sf]if nfut k|ltzt
clgjfo{ df}Hbft nfut k|ltzt = --------------------------------------------------nufgL of]Uo sf]ifsf] cf};t /sd
v08 ævÆ 207
nufgL of]Uo sf]ifsf] cf};t /sd = :jb]zL lgIf]ksf] cf};t /sd + :jb]zL C0f tyf ;fk6L -Borrowing_ sf] cf};t
/sd - j}wflgs t/ntfsf] cf};t /sd
@=# j}wflgs t/ntf nfut
j}wflgs t/ntf nfut u0fgf b]xfo adf]lhd ug'{ kg]{5M
v'b j}wflgs t/ntf /sd x -sf]if nfut k|ltzt – ;/sf/L ;'/If0fkqsf]
cf};t Aofhb/_
efl/t
j}wflgs t/ntf nfut k|ltzt = ----------------------------- -------------------------------------nufgL of]Uo sf]ifsf] cf};t /sd
v'b j}wflgs t/ntf /sd = j}wflgs t/ntfsf] cf};t /sd - clgjfo{ df}Hbftsf] cf};t /sd
@=$ ;~rfng nfut
;~rfng nfut u0fgf ubf{ b]xfo adf]lhd ug'{ kg]{5M
s''n ;~rfng vr{ * x *%**
;~rfng nfut k|ltzt = ----------------------------------nufgL of]Uo sf]ifsf] cf};t /sd
:ki6Ls/0f M
o; k|of]hgsf nflu s''n ;~rfng vr{ eGgfn] ;+:yfsf] s'n ;~rfng vr{af6 O=k|f=lgb]{zg g+= $ df tf]lsPsf]
ljQLo ljj/0sf] 9fFrfsf] cg';"rL $=#^ df /x]sf] Finance Expense under NFRS / Employees Bonus 36fO{
sfod /x]sf] s'n ;~rfng vr{nfO{ ;Demg' kb{5 . ;fy}, lgIf]k ;+sng;+u k|ToIf ;DalGwt lgIf]kstf{nfO{ k|bfg
ug]{ ;'lawf jfktsf vr{x? h:t} aLdf vr{, cf}ifwL pkrf/ vr{ cflb s'n ;~rfng vr{df ;dfj]z ug{ kfOg] 5}g
.
#= cfwf/ b/ u0fgf ;DaGwdf yk Joj:yfM
#=!
#=@
#=#
cfwf/ b/ u0fgf ubf{ kl5Nnf] cjlwsf] ljQLo ljj/0f tyf tYofÍnfO{ cfwf/ lnO{ u0fgf ug'{kg]{5 . dfl;s
tYof+s pknAw gx'g] jflif{s k|s[ltsf vr{nfO{ ;dfg'kflts ?kdf ?kfGt/0f u/L u0fgf ug'{ kg]{5 .
j}wflgs t/ntfsf] cf};t /sd / clgjfo{ df}Hbftsf] cf};t /sd u0fgf ubf{ o; a}+saf6 hf/L lgb]{zg
adf]lhd sfod ug'{kg]{ Go"gtd /sdnfO{ lng' kg]{5 .
s'n ;~rfng vr{df o; a}+sn] tf]s]sf] ljQLo ljj/0fsf] gfkmf gf]S;fg vftf adf]lhdsf] sd{rf/L vr{ / cGo
;~rfng vr{nfO{ lng' kg]{5 .
gf]6M
* kl5Nnf] cjlwsf] cfwf/df jflif{sLs/0f ul/Psf] .
**;~rfng vr{ cGtu{t !% k|ltzt /sd u}x|sf]if ;~rfng vr{ cg'dfg ul/Psf] / ;f]sf] k"lt{ u}x|sf]if
cfDbfgLaf6 g} x'g ;Sg]g]= /f a}+s lgb]{zg kmf=g+=!%=!
v08 ævÆ 208
==================== a}+s ln=
cfwf/ b/ ;DaGwL ljj/0f -dfl;s_
-cf= j= @)&
-!_ cfwf/ Aofhb/
qm=;+=
-s_
-v_
-u_
-3_
-ª_
ljj/0f
sf]if nfut
clgjfo{ df}Hbft nfut
j}wflgs t/ntf nfut
;~rfng nfut
, =========dlxgfsf] ljj/0f_
k|ltzt
cfwf/ b/
s}lkmot
-s b]lv3;Ddsf] of]u_
-@_ cfwf/ b/ ;DaGwL yk ljj/0f
-v_ :jb]zL -u_ Go"gtd sfod
-s_ :jb]zL
C0f tyf
ug'k{ g]{ clgjfo{
ut]
lgIf]k
;fk6
df}Hbft
-3_ ;/sf/L
;'/If0fkqdf
u/]sf] nufgL
!
@
#
$
%
^
&
*
(
!)
!!
!@
!#
!$
!%
!^
!&
!*
!(
@)
@!
@@
@#
@$
@%
@^
@&
@*
@*
@(
#)
#!
#@
s'n
cf};t
yk ljj/0fx?
-r_
Go"gtd sfod ug'{kg]{ cf};t j}wflgs t/ntf /sd
v08 ævÆ 209
-5_ nufgL of]Uo sf]ifsf] cf};t /sd --s_ ± -v_ – -r__
-h_ v'b j}wflgs t/ntf /sdsf] cf};t --r_ – -u__
-em_ s'n Aofh vr{ --c_ ± -cf__
-c_ :jb]zL lgIf]kdf ePsf] Aofh vr{
-cf_ :jb]zL C0f tyf ;fk6df ePsf] Aofh vr{
-`_ ;/sf/L ;'/If0fkqdf u/]sf] nufgLdf k|fKt s'n Aofh /sd
-6_ gfkmf gf]S;fg lx;fa adf]lhdsf] s'n ;~rfng vr{ --c_ ± -cf__
-c_ sd{rf/L vr{
-cf_ cGo ;~rfng vr{
-7_ cfwf/ b/ u0fgf k|of]hgsf nflu s'n ;~rfng vr{ --c_ ± -cf__
-c_ sd{rf/L vr{
-cf_ cGo ;~rfng vr{
-8_ gfkmf gf]S;fg lx;fa adf]lhd kl5Nnf] dlxgfsf] v'b gfkmf÷-gf]S;fg_
gf]6M
-!_
ldlt
o; k|of]hgsf nflu kl5Nnf] dlxgfsf] dfq cfDbfgL / vr{sf] -vr{sf] xsdf jflif{sLs/0f jf cg'dfg ug'{
kg]{ eP ;f]xL adf]lhdsf] kl5Nnf] dlxgfsf] vr{_ /sdnfO{ o;} kmf/dsf] a'Fbf g+= -@_ cGtu{tsf] yk
ljj/0fdf pNn]v u/L ;f]xL adf]lhd cfwf/ b/ u0fgf ug'{ kg]{5 .
b:tvt
v08 ævÆ 210
g]=/f= a}+s lgb]{zg kmf=g+= !%=@
===================================== lnld6]8
cf};t Aofhb/ cGt/ -dfl;s_
@)==== ;fn ===== dlxgf
ut]
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Dffl;s cf};t -?=_
dfl;s Aofh cfDbfgL . Aofh
vr{ -?=_
Aofh cfDbfgL . Aofh vr{sf]
cf};t b/
-k|ltztdf_
Aofhb/ cGt/
-k|ltztdf
:jb]zL shf{÷;fk6 /sd
-?=_
:jb]zL lgIf]k /sd -?=_
_
v08 ævÆ 211
cg';"rL !%=@
cf};t Aofhb/ cGt/ -Spread_ u0fgf ug]{ ;"q
hxfF,
Ic = shf{ ;fk6 afktsf] dfl;s Aofh cfDbfgL
Id = lgIf]ksf] dfl;s Aofh vr{
d = ;f] dlxgfsf] hDdf lbg
C = dfl;s cf};t :jb]zL shf{ ;fk6
D = dfl;s cf};t :jb]zL lgIf]k
k|i6Ls/0f M
-s_ shf{ ;fk6 afktsf] dfl;s Aofh cfDbfgL eGgfn] :jb]zL d'b|fdf k|jfx ePsf] s'n shf{ ;fk6af6
dlxgfe/df kfs]sf] -Accrued_ ;fwf/0f Aofhsf] /sd ;Demg' kb{5 .
-v_ lgIf]ksf] dfl;s Aofh vr{ eGgfn] s'n :jb]zL lgIf]kdf ;f] dlxgfdf kfs]sf] -Accrued_ Aofh vr{ /sd ;Demg'
kb{5 .
-u_ dfl;s cf};t :jb]zL shf{ ;fk6 eGgfn] :jb]zL d'b|fdf k|jfx ePsf] shf{ ;fk6sf] b}lgs /sdsf] s'n
of]unfO{ ;f] dlxgfsf] hDdf lbgn] efu u/L cfpg] /sd ;Demg' kb{5 .
-3_ dfl;s cf};t :jb]zL lgIf]k eGgfn] :jb]zL lgIf]ksf] b}lgs /sdsf] s'n of]unfO{ ;f] dlxgfsf] hDdf lbgn]
efu u/L cfpg] /sd ;Demg' kb{5 .
v08 ævÆ 212
O=k|f=lgb]{zg g+= !&÷)&* ;+u ;DaGwLt cg';"rL
cg';"rLM !&=!
a}+s÷ljQLo ;+:yf tyf sf]ifaLr x'g] ;Demf}tf
o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if -;~rfng_ lgodfjnL, @)^% adf]lhd :yflkt cy{ dGqfnosf] o'jf tyf
;fgf Joj;foL :j/f]huf/ sf]ifsf tkm{af6 ldlt ============== sf] clVtof/ k|fKt ============= >L ========================= o;kl5 sf]if egLPsf]_ / a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# adf]lhd :yflkt ======lhNnf===== g=kf= j8f g+=
===== l:yt ========================= sf tkm{af6 clVtof/ k|fKt ================>L ================ -o;kl5 a}+s÷ljQLo ;+:yf
egLPsf]_ sf aLr tkl;nsf zt{x?sf cwLgdf /xL b'j} kIfsf] dgf]dfg /fhLv'zLn] tkl;nsf ;fIfLx?sf /f]xj/df
sf]ifsf] sfof{nodf a;L of] ;Demf}tf ul/Psf] 5 .
tkl;n
!= a}+s÷ljQLo ;+:yfn] g]kfn /fi6« a}+s, a}+s tyf ljQLo ;+:yf lgodg ljefusf] lgb]{zg g+======== sf] a'Fbf g+======= tyf
@=
#=
$=
%=
^=
&=
*=
(=
;f]df ;do ;dodf x'g] ;+zf]wg cg';f/ sf]ifdf /sd hDdf ug]{5 . sf]ifdf hDdf ePsf] /sd ;DalGwt a}+s÷ljQLo
;+:yfn] sf]ifnfO{ k|jfx ul/Psf] shf{ dflgg]5 . a}+s÷ljQLo ;+:yfn] x/]s q}df;df sf]ifdf hDdf u/]sf] /sd / s'n
shf{ jSof}tf /sd v'nfO{ sf]ifnfO{ lnlvt hfgsf/L lbg]5 . o;/L hfgsf/L lbPsf] & lbgleq a}+s÷ljQLo ;+:yfn]
sf]ifaf6 s'g} cGoyf Joxf]/fsf] lnlvt ;"rgf k|fKt gu/]df pk/f]St adf]lhd hfgsf/L u/fOPsf] /sd g} sf]ifn]
a}+s÷ljQLo ;+:yfaf6 lnPsf] shf{ /sd dflgg]5 .
a'Fbf g+= ! adf]lhd k|jfx ul/Psf] shf{jfkt sf]ifn] a}+s÷ljQLo ;+:yfnfO{ q}dfl;s ?kdf e'Qmfg ug]{ u/L jflif{s %
k|ltzt Aofh lbg]5 . sf]ifn] k|bfg ug]{ k'g/shf{df & k|ltzt Aofhb/ a}+s÷ljQLo ;+:yfn] q}dfl;s ?kdf sf]ifnfO{
e'Qmfg ug'{ kg]{5 . o:tf] Aofhb/, ahf/b/ / d'b|f:kmLltnfO{ dWogh/ /fvL b'j} kIfsf] lnlvt ;xdltdf ;do
;dodf k'g/fjnf]sg ul/g]5 .
sf]ifn] lnPsf] shf{ / a}+s tyf ljQLo ;+:yfx?n]] sf]if;Fu lnPsf] k'g/shf{df nfUg] Aofh ltg]{ bfloTj sf]ifsf] /
a}+s÷ljQLo ;+:yfx? b'j}sf] /xg]5 . lnPsf] shf{sf] a'´fpg'kg]{ Aofh /sd sf]ifn] / a}+s÷ljQLo ;+:yfn] q}dfl;s
?kdf cfiff9, c;f]h, k'; / r}td;fGtdf glt/]df ;Dk"0f{ ;fFjf tyf Aofh e'Stfg ug{ sf]if / a}+s÷ljQLo ;+:yf b'j}
kIfn] ;"lrt ug{ ;Sg]5 . ;f] cg';f/ ;"rgf kfPdf & -;ft_ lbgleq sf]if jf a}+s÷ljQLo ;+:yfx?n] ;Dk"0f{ ;fFjf
Aofh e'Stfg ug]{5 .
a'Fbf g+= # adf]lhd ;fFjf /÷jf Aofh e'Stfg gu/]df e'StfgL ug'{kg]{ ldltb]lv e'StfgL x'g] ldlt;Ddsf] cjlwsf] nflu
jflif{s !) k|ltzt / @ k|ltzt k]gfn Aofh ;lxt ;fFjf /÷jf Aofh sf]if jf a}+s÷ljQLo ;+:yfn] e'Stfg ug]{5 .
o; ;Demf}tfsf] cjlw cfhsf] ldltb]lv nfu" eO{ k|jfx u/]sf] shf{ r'Qmf geP;Ddsf] cjlwsf] nflu nfu" x'g]5 .
s'g} klg ;dodf sf]ifn] a}+s÷ljQLo ;+:yfnfO{ sDtLdf !% lbgsf] k"j{ ;"rgf lbO{ afFsL ;Dk"0f{ ;fFjf Aofh
a}+s÷ljQLo ;+:yfnfO{ lt/L a'emfO{ ;D´f}tf ;dfKt ug{ ;Sg]5 .
;Demf}tf cjlwe/ s'g} klg avt sf]if la36g ePdf clanDa sf]ifn] ltg'{÷a'emfpg'kg]{ ;Dk"0f{ ;fFjf Aofh /sd
sf]ifn] a}+s÷ljQLo ;+:yfnfO{ ltg{÷a'emfpg kg]{5 .
b'a} kIfsf] lnlvt ;xdltdf o; ;Demf}tfdf plNnlvt zt{x? ;+zf]wg, km]/abn jf yk36 ug{ ;lsg]5 .
a}+s÷ljQLo ;+:yfn] lgoldt shf{ c;'n ePsf] cj:yfdf l;w} ;x'lnot b/df nfUg] Aofhsf] ^) k|ltzt /sd 36fO{
u0fgf u/L lng]5 . Aofh lgoldt gePsf] v08df o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]if -;~rfng_ lgodfjnL,
@)^% adf]lhd c;'npk/ ug]{5 .
o'jf tyf ;fgf Joj;foL :j/f]huf/ sf]ifsf
a}+s÷ljQLo ;+:yfsf tkm{af6
clVtof/ k|fKt
clVtof/ k|fKt
gfd
gfd
kb
kb
x:tfIf/
x:tfIf/
5fk
5fk
ldlt
ldlt
;fIfL
;fIfL
=================================
================================
Olt ;Dat\ @)&===;fn ======= dlxgf ====== ut] /f]h ===== z'ed\ ––––––––––––––––––––––––––––––––––––
v08 ævÆ 213
g]=/f= a}+s lgb]{zg kmf=g+= !&=!
===================================== lnld6]8
…s[lif, hnljB't÷phf{, ko{6g If]q / ;fgf tyf demf}nf pBf]udf ePsf] shf{ nufgLsf] dfl;s ljj/0fÚ
-?= bz nfvdf_
qm= ;+= ljj/0f
1
1.1
1.2
1.3
1.4
1.5
1.6
1.7
1.8
1.9
1.10
1.11
1.12
1.13
1.14
1.15
1.16
1.17
1.18
1.19
1.20
1.21
1.22
1.23
1.24
1.25
1.26
1.27
1.28
1.29
:jLs[t shf{
;Ldf ?=
shf{ aSof}tf s'n shf{df :jLs[t
/sd ?=
shf{ ;Ldfsf] k|ltzt
s}lkmot
s[lif
kmnkm"n v]tL jf kmnkm"n k|zf]wg,
vfBj:t'sf] pTkfbg / k|zf]wg tyf e08f/0f,
kz'kfng, kIfLkfng -cli6«r ;d]t_, kz'kIfL
k|hgg, rNnf sf8\g] Joj:ffo / df;' pTkfbg tyf
k|zf]wg,
b"w pTkfbg tyf b"Uw kbfy{ k|zf]wg pBf]u b"whGo kl/sf/ pTkfbg ;d]t_,
dT:ofkfng, df5fe"/f pTkfbg tyf k|zf]wg
s[lif pkh k|d'v sRrfkbfy{ x'g] kz'k+5Lsf] bfgf,
/]zd v]tL tyf /]zd k|zf]wg,
lrof aufg, lrof k|zf]wg,
skmL v]tL, skmL k|zf]wg,
hl8a'6L v]tL, hl8a'6L k|zf]wg,
t/sf/L aLp lahg pTkfbg,
t/sf/L v]tL t/sf/L k|zf]wg,
xl/t u[x -u|Lg xfp;_ :yfkgf / ;~rfng,
df}/Lkfng -df}/L k|hgg, dx pTkfbg / k|zf]wg_,
k'ik v]tL, k'ik k|zf]wg -dfnf agfpg] ,;hfj6
ug{], u'R5f agfpg] / aLp lahg pTkfbg ;d]t_,
g;{/L Joj:ffo, jg:klt pBfg :yfkgf, ;+/If0f
tyf Joj:yfkg, jg:klt k|hgg Joj;fo -l6:;'
sNr/ ;d]t_,
/a/ v]tL, /a/sf] k|f/lDes k|zf]wg ,
zLt e08f/, s[lif ahf/ ;~rfng tyf Joj:yfkg,
;fd"bflos, sa'lnolt, ;fem]bf/L, lghL jg tyf
s[lif jgsf] :Yffkgf / Joj:yfkg, cGo u}/
sfi7hGo jg k}bfjf/
gub]afnLsf] Jofj;flos v]tL tyf k|zf]wg -pmv',
;gkf6, ;lhjg, :jL6 ;/3d, :6]leof, /]jf}l8Pg,
;'lt{, h'6, cn}+rL, cb'jf, s]z/,t]nxg, d;nf
afnL, bnxg cflb tyf ltgsf] lap pTkfbg _
a]t, afF;, v]tL, a]t afF; tyf cGo k|fs[lts
/]zfhGo pTkfbgx?
aLp lahg k|zf]wg
;Mldn, kmlg{r/ nufotsf sfi6 sfi7hGo pBf]u
kfs]{l6Ë, l;hlgË, l6«6d]06 Knf06, KnfOp8,
sDkf]lh6, af]8{ h:tf sfi7hGo pBf]u
sfuh, /]lhg nufot cGo sfi7hGo jg
k}bfjf/df cfwfl/t pBf]u
Rofp, gofF k|ljlwåf/f la?jf pTkfbg ug]{ pBf]u l6:o'sNr/_, Pu|f]km/]:6
skf; v]tL, skf; / skf;sf] aLp pTkfbg tyf
k|zf]wg
s[lif pks/0f
dnvfb tyf ls6gfzs -s[lif ;Fu ;DalGwt_
v08 ævÆ 214
1.30
2
2.1
2.2
2.3
3
3.1
3.2
3.3
3.4
$=
$=!
$=@
$=#
$=$
$=%
s[lif C0fkqdf u/]sf] nufgL
hnljB't÷phf{
hnljB't
gjLs/0fLo phf{
phf{ C0fkqdf u/]sf] nufgL
ko{6g If]q
6]«lsË, 6«fen Ph]G;L, kj{tf/f]x0f, l/;f]6{, /flˆ6Ë,
SoflDkË cflb
xf]6n -cGo ;]jf ;d]t_
dgf]/+hg, l/lqmP;g, rnlrq
;fj{hlgs zx/L oftfoft ;]jf
n3', 3/]n', ;fgf tyf demf}nf pBf]u tkm{
n3' pBd
3/]n' pBf]u
;fgf pBf]u
demf}nf pBf]u
ljkGg ju{ shf{ -tf]lsPsf] If]q_
s[lif, hnljB't÷phf{ tyf ko{6g If]qsf] s'n !±@±#_
;+:yfsf] s'n shf{ nufgL
^ dlxgf cl3sf] ;+:yfsf] s'n shf{ nufgL
g]=/f=a}+s lgb]{zg kmf=g+= !&=@
========================================== lnld6]8
k|fyldstfk|fKt -s[lif, phf hnljB't÷phf{, ko{6g / ;fgf tyf demf}nf pBf]utkm{_ If]q shf{
nufgL
ldlt ======== df ;dfKt qodf;sf] ljj/0f
-?= bz nfvdf_
qm=;+=
!
@
#
$
ljj/0f
o; qodf;
ut qodf;
/sd -?=_
k|ltzt
/sd -?=_
k|ltzt
shf{ shf{ shf{ shf{ shf{ shf{ shf{ shf{
;Ldf k|jfx ;Ldfdf k|jfxdf ;Ldf k|jfx ;Ldfdf k|jfxdf
s[lif
hnljB't÷phf{
ko{6g
;fgf tyf demf}nf pBf]u
hDdf -!±@±#±$_
;+:yfsf] s'n shf{ nufgL /sd
v08 ævÆ 215
O=k|f=lgb]{zg g+= !*÷)&* ;+u ;DaGwLt cg';"rL
cg';"rL !*=!
>L g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
afn'jf6f/, sf7df8f}+ .
ljifoM ======= ju{sf] Ohfhtkqk|fKt ;+:yfdf kl/0ft x'g] ;}4flGts ;xdlt kfpF .
dxf]bo,
k|rlnt sDkgL P]g adf]lhd klAns lnld6]8 sDkgLsf] ?kdf g]kfn ;/sf/, sDkgL /lhi6«f/sf] sfof{nodf
btf{ u/fO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g adf]lhd ljut === jif{ b]lv ljQLo sf/f]af/ ;~rfng ub}{ cfPsf]df
;f]xL P]gsf] bkmf #* adf]lhd dflyNnf] ju{sf] ;+:yf ==== ju{df kl/0ft ug]{ u/L ;+:yfsf] ;fwf/0f ;efaf6 lg0f{o
ePsf]n] ;}4flGts ;xdlt kfpg To; a}+ssf] k"j{ :jLs[ltsf] nflu tf]lsPsf cfjZos sfuhft ;lxt of] lgj]bg
k]z u/]sf 5f}+ .
cfjZos sfuhft yfg=======;+nUg 5g\ .
ejbLo,
================================================
-;+:yfsf] tkm{af6 cflwsfl/s JolQm_
gfdM
7]ufgfM
6]lnkmf]g g+ M
ˆofS; g+= M
Od]n 7]ufgf M
ldltM
;+:yfsf] 5fkM
v08 ævÆ 216
cg';"rL !*=@
=================================================== ln=
ljQLo ;+:yfsf] ;+:yfks ;d"xdf /x]sf JolQmx?sf]
JolQmut ljj/0f
Kfmf]6f]
!=
@=
#=
$=
%=
^=
&=
*=
k'/f gfd y/ M
hGd ldlt M
hGd :yfg M
gful/stf M
k'/f 7]ufgf M
-s_ :yfoL M
-!_ 6]lnkmf]g
-@_ Od]n
-v_ c:yfoL M
-!_ 6]lnkmf]g
-@_ Od]n
xfnsf] k]zf M
-s_ kmd{ jf sfof{nosf] gfd M
-v_ 7]ufgf M
-u_ Joj;fosf] k|s[lt÷sfd M
-3_ kbsf] gfd M
-ª_ 6]lnkmf]g÷ ˆofS;÷O{d]n M
a}jflxs l:ylt M
-s_  ljjflxt÷  cljjflxt÷  ;DaGw aLr5]b eO{  cnu a;]]sf]
-v_ ljjflxtsf] xsdf klt÷kTgLsf] gfd M
-u_ klt÷kTgLsf] k]zf M
-3_ cfl>tx?sf] ljj/0f
k'/f gfd
;DaGw
-#_ km\ofS;
-#_ km\ofS;
pd]/
-s_ afa'sf] gfd M
7]ufgf M
k]zf M
-v_ afh]sf] gfd M
7]ufgf M
v08 ævÆ 217
(=
z}lIfs of]Uotf M
tx
;+:yfsf] gfd,
7]ufgf
cWoog jif{
ljifo
pkflw lnPsf] ldlt
:gfts
:gftsf]Q/
ljBfjfl/lw
Jofj;flos :t/
tflnd ;]ldgf/
s_
v_
u_
!)= tkfO{;Fu s'g} Jofj;flos (Professional) ljifodf sfd ug]{ Ohfht 5 <
 5  5}g
olb 5 eg]
-s_ Ohfhtsf] k|s[lt M
-v_ Ohfht lnPsf] ldlt M
-u_ Ohfht gDa/ M
-3_ Ohfht lbg] ;+:yf / 7]ufgf M
!!= tkfO{ s'g} Jofj;flos Ifdtfsf] cfwf/df, g]kfn /fi6« a}+saf6 lg/LIf0f, cg'udg ug'{ kg]{ ;+:yfdf sfd
ug'{x'G5<
-olb 5 eg], ;+:yfsf] gfd, 7]ufgf / sfdsf] k|s[lt pNn]v ug'{xf];\ . ;fy}, ;DalGwt ;+:yfaf6 ;+:yfkg
x'gsf nflu :jLs[lt kq k]z ug'{xf];\ _ .
!@= s'g}
!#= d}n]
!=
@=
;+ul7t ;+:yfdf tkfO{sf] s'g} ljQLo :jfy{ jf lxt ufFl;Psf] 5 eg] v'nfpg' xf];\ <
of] ljQLo ;+:yfdf b]xfo adf]lhdsf] /sd nufgL u/]sf] 5' .
;+:yfdf nufgL u/]sf] /sd ?====== ===== ======= -cIf/]kL=============== =============== ===_ .
;+:yfsf] s'n hf/L k'FhLsf] k|ltzt ================== . of] ;]o/ o; a}+s÷ljQLo ;+:yfsf] r'Qmf k'FhLsf] !%
k|ltzteGbf a9L 5}g .
!$= tkfO{ s'g} kmf}Hbf/L cleof]udf kg'{ ePsf] 5 <
 5  5}g
!%= tkfFO{+n] cGo a}+s tyf ljQLo ;+:yf;Fu shf{ sf/f]af/ ug'{ ePsf] 5 <
!^=
5
 5}g
-5 eg] lj:t[t ljj/0f v'nfpg' xf];\ <_
lgDg k|Zgx?sf] hjfkm 5÷5}gdf lbg'xf];\ M
-s_ tkfO{+sf] lj?4df cbfntdf s'g} ck/flws sf/jfO{ lj?4 d'2f rn]sf] 5 <
 5  5}g
-v_ tkfO{+n] sfg'g pNn+3g u/]sf] sf/0faf6 ;hfoF kfpg' ePsf] 5 <
 5  5}g
-u_ tkfO{+ ;+nUg ePsf] s'g} ;+:yf 6f6 kN6]sf] 5 <
5
 5}g
-3_ tkfO{+n] sfd u/]sf] jf ;~rfns ePsf] jf tkfO{+n] % -kfFr_ k|ltzt eGbf a9L ;]o/ nufgL u/]sf]
;+:yf shf{ e'QmfgL ug{ g;s]sf] sf/0f slxNo} sfnf];"rLdf k/]sf] 5, 5}g .
5
 5}g
-ª_ u}/ sfg'gL ?kdf ljb]zL d'b|f sf/f]af/df ;+nUg x'g' ePsf] 5 <  5  5}g
-r_ tkfO{+ ;+nUg ePsf] ;+:yf slxNo} ck/flws s[ofsnfkdf ;+nUg ePsf] 5 <
 5  5}g
v08 ævÆ 218
-5_
tkfO{nfO{+ a}+s tyf ljQLo ;+:yfsf] shf{ sf/f]af/df b'?kof]u u/]sf] / ;Gtf]ifhgs gePsf] egL a}+s
tyf ljQLo ;+:yfaf6 s'g} clen]v u/]sf] 5 <  5
 5}g
-h_ tkfO{ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf kg'{ ePsf] 5 <
 5  5}g
olb k/]sf] eP ;f] ;"rLaf6 k'ms'jf ePsf] ldltn] sDtLdf tLg jif{ k'/f ePsf] 5 <  5
 5}g
-em_ tkfO{+ cGo a}+s tyf ljQLo ;+:yfsf] axfnjfnf sd{rf/L, ;~rfns, n]vfk/LIfs sfg'gL jf cGo
;Nnfxsf/ x'g'x'G5 <  5
 5}g
-`_ tkfO{+ lwtf]kq bnfn jf ahf/ lgdf{tf /xg' ePsf]] 5 <
 5  5}g
-6_ tkfO{ s'g} ;fj{hlgs ck/fw u/]sf], sfg'g pNn+3g u/]sf] jf k|rlnt sfg'g adf]lhd lj36gdf k/]sf]
s'g} ;+:yfdf sd{rf/L jf ;NNffxsf/sf] ?kdf /xg' ePsf] 5 <  5  5}g
-7_ tkfO{ k|rlnt sfg'g adf]lhd bfdf;flxdf kg'{ ePsf] 5 <
 5  5}g
-8_ tkfO{n] s'g} /fhg}lts kbdf lgjf{lrt jf dgf]lgt k|ltlglwsf] ?kdf sfdsfh ul//xg' ePsf] 5 <
5
 5}g
-9_ tkfO{nfO{ k|rlnt sfg'g adf]lhd s'g} k]zf jf Joj;fo ug{ /f]s nufOPsf] 5 <  5  5}g
-0f_ tkf+O{n] nufgL u/]sf] cGo kmd{÷sDkgL÷;+ul7t ;+:yf g]kfn /fi6« a}+sn] lg/LIf0f tyf ;'kl/j]If0f ug{
rfx]df dGh'/ 5 .  5
 5}g
-t_ tkfO{n] o; a}+saf6 Ohfhtkqk|fKt cGo a}+s tyf ljQLo ;+:yfdf ;+:yfkssf] x}l;otn] nufgL
ug'{ePsf] 5 <  5
 5}g -5 eg] lj:t[t ljj/0f v'nfpg' xf];_
!&= ;do ;dodf g]kfn /fi6« a}+sn] lgwf{/0f u/] cg'?k d]/f] a}+s÷ljQLo ;+:yfsf] k'FhL k'¥ofpg] k|ltj4tf hfx]/
ub{5' .
dfly pNn]v ul/Psf] ljj/0f 7Ls ;fFrf] xf] . oL s'g} klg ljifodf hfFra'em÷5fgljg tyf d}n] lbPsf] ljj/0f
;fj{hlgs ug{ d]/f] d~h'/L 5 . e'm7f] ePdf o;}sf cfwf/df a}+s ;+:yfkgf ug]{ Ohfht glbPdf d]/f] d~h'/L
5.
b:tvt M
gfd M
ldlt M
7]ufgf
M
6]lnkmf]g
M
v08 ævÆ 219
================================== ln=
cg";"rL !*=#
ljQLo ;+:yfsf] ;+:yfks ;d"xdf /x]sf ;+:yfx?
-kmd{, sDkgL, ;+ul7t ;+:yf_ sf] ljj/0f
!=
@=
#=
:jb]zL ;+:yf -kmd{, sDkgL tyf ;+ul7t ;+:yf_ M
-s_ ;+:yfsf] gfd M
-v_ ;+:yf btf{ ldlt M
-u_ k|ltlglwTj ug]{ JolQm
gfdM
kbM
ljb]zL nufgLsf] xsdf M
-s_ ;+:yfsf] gfd M
-v_ ;+:yf btf{ ldlt M
-u_ k|ltlglwTj ug]{ JolQm
gfdM
kbM
;]jfsf] clen]v -ljut % jif{sf]_ a}+s tyf ljQLo ;+:yf jf s'g} klg k|sf/sf] lgIf]k ;DaGwL Jojzfo
;~rfng ug]{ ;+:yf eP ;f] sf] lj:t[t ljj/0f M
;+:yfsf] gfd, 7]ufgf
$=
%=
^=
&=
*=
(=
cjlw
kb
lgs6td
;'kl/j]Ifssf] gfd
sfd 5f]8\g'sf]
sf/0f
;+:yfsf] gfdaf6 s'g} Jofj;flos (Professional) ljifodf sfd ug]{ Ohfht 5 <  5  5}g
olb 5 eg]
-s_ Ohfhtsf] k|s[lt M
-v_ Ohfht lnPsf] ldlt M
-u_ Ohfht gDa/ M
-3_ Ohfht lbg] ;+:yf / 7]ufgf M
;+:yf ljut b'O{ jif{ b]lv ;~rfng d'gfkmfdf /x]sf] 5÷5}g <  5  5}g
;+:yfsf] b'O{ cf=j=sf] ljQLo ljj/0f o;};fy ;+nUg 5 .
;+:yfaf6 nufgL u/L cGo kmd{, sDkgL, ;+ul7t ;+:yfdf s'g} ljQLo :jfy{ jf lxt ufFl;Psf] 5 eg] v''nfpg'
xf]; .
of] ljQLo ;+:yfdf b]xfo adf]lhdsf] /sd nufgL u/]sf 5f}+ .
!= ;+:yfdf nufgL u/]sf] /sd ?====== ===== ======= -cIf/]kL=============== =============== ===_ .
@= ;+:yfsf] s'n hf/L k'FhLsf] k|ltzt ================== . of] ;]o/ o; ljQLo ;+:yfsf] r'Qmf k'FhLsf] !%
k|ltzteGbf a9L /x]sf] 5}g .
;+:yfsf] cGo a}+s tyf ljQLo ;+:yf;Fu shf{ sf/f]af/ 5 <
 5  5}g -5 eg] lj:t[t ljj/0f v'nfpg' xf];\ <_
lgDg k|Zgx?sf] hjfkm 5÷5}gdf lbg'xf];\ M
-s_ ;+:yfsf] lj?4df cbfntdf s'g} ck/flws sf/jfO{ lj?4 d'2f rn]sf] 5 <
 5  5}g
-v_ ;+:yfn] sfg'g pNn+3g u/]sf] sf/0faf6 ;hfoF kfPsf] 5 <
 5  5}g
-u_ ;+:yfn] nufgL u/]sf] cGo s'g} ;+:yf 6f6 kN6]sf] 5 <  5  5}g
v08 ævÆ 220
-3_
;+:yfn] sfd u/]sf] jf ;~rfns ePsf] jf ;+:yf+n] % -kfFr_ k|ltzt eGbf a9L ;]o/ nufgL u/]sf]
;+:yf shf{ e'QmfgL ug{ g;s]sf] sf/0f slxNo} sfnf];"rLdf k/]sf] 5 <  5
 5}g
-ª_ ;+:yf u}/ sfg'gL ?kdf ljb]zL d'b|f sf/f]af/df ;+nUg ePsf] 5 <
 5  5}g
-r_ tkfO{sf] ;+:yfnfO{+ a}+s tyf ljQLo ;+:yfsf] shf{ sf/f]af/df b'?kof]u u/]sf] / ;Gtf]ifhgs gePsf]
egL a}+s tyf ljQLo ;+:yfaf6 s'g} clen]v u/]sf] 5 <
5
 5}g
-5_ ;+:yf shf{ ;"rgf s]Gb|sf] sfnf];"rLdf k/]sf]] 5 <  5
 5}g
olb k/]sf] eP ;f] ;"rLaf6 k'ms'jf ePsf] ldltn] sDtLdf tLg jif{ k'/f ePsf] 5 <  5  5}g
-h_ ;+:yf cGo a}+s tyf ljQLo ;+:yfsf] ;~rfns, n]vfk/LIfs sfg'gL jf cGo ;Nnfxsf/ 5 <
 5  5}g
-em_ ;+:yf lwtf]kq bnfn jf ahf/ lgdf{tf /x]sf]] 5 <
 5  5}g
-`_ ;+:yf s'g} ;fj{hlgs ck/fw u/]sf], sfg'g pNn+3g u/]sf] jf k|rlnt sfg'g adf]lhd lj36gdf k/]sf]
s'g} ;+:yfdf ;NNffxsf/sf] ?kdf /x]sf]] 5 <  5  5}g
-6_ tkfO{sf] ;+:yf k|rlnt sfg'g adf]lhd bfdf;flxdf k/]sf]] 5 <
 5  5}g
-7_ ;+:yfnfO{ k|rlnt sfg'g adf]lhd s'g} k]zf jf Joj;fo ug{ /f]s nufOPsf] 5 <  5  5}g
-8_ ;+:yfn]] nufgL u/]sf] cGo kmd{÷sDkgL÷;+ul7t ;+:yf g]kfn /fi6« a}+sn] lg/LIf0f tyf ;'kl/j]If0f ug{
rfx]df dGh'/ 5 .  5  5}g
-9_ ;+:yfn] o; a}+saf6 Ohfhtkqk|fKt cGo a}+s tyf ljQLo ;+:yfdf ;+:yfkssf] x}l;otn] nufgL u/]sf]]
5< 5
 5}g -5 eg] lj:t[t ljj/0f v'nfpg' xf];_
!)= ;do ;dodf g]kfn /fi6« a}+sn] lgwf{/0f u/] cg'?k xfdLn] a}+s÷ljQLo ;+:yfsf] k'FhL k'¥ofpg] k|ltj4tf
hfx]/ ub{5f}+ .
dfly pNn]v ul/Psf] ljj/0f 7Ls ;fFrf] xf] . oL s'g} klg ljifodf hfFra'em÷5fgljg tyf d}n] lbPsf] ljj/0f
;fj{hlgs ug{ d]/f] d~h'/L 5 . e'm7f] ePdf o;}sf cfwf/df dflyNnf] ju{df kl/0ft x'g] Ohfht glbPdf d]/f]
d~h'/L 5 .
b:tvt M
gfd
M
ldlt
M
7]ufgf M
6]lnkmf]g M
v08 ævÆ 221
cg';"rL !*=$
>L g]kfn /fi6« a}+s
s]Gb|Lo sfof{no
a}+s tyf ljQLo ;+:yf lgodg ljefu
afn'jf6f/, sf7df8f}+ .
ljifoM dflyNnf] ju{sf] ljQLo sf/f]af/ ug]{ :jLs[lt kfpF .
dxf]bo,
To; a}+ssf] k=;+= =================== ldlt =====================sf] kqaf6 ====== ju{sf] Ohfhtkqk|fKt ;+:yfsf
?kdf kl/0ft ug{ ;}4flGts ;xdlt k|fKt ePsf]df tf]lsPsf zt{x? k'/f u/L ;s]sf] x'Fbf cfjZos sfuhft Pjd\
Ohfhtkq b:t'/ ;lxt a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf #* adf]lhd ==== ju{sf] ;+:yfsf] ?kdf
ljQLo sf/f]af/ ug]{ Ohfhtkq kfpgsf] nflu of] lgj]bg k]z u/]sf 5f}+ .
cfjZos sfuhft yfg=======;+nUg 5g\ .
ejbLo,
================================================
-;+:yfsf] tkm{af6 cflwsfl/s JolQm_
gfdM
7]ufgfM
6]lnkmf]g g+ M
ˆofS; g+= M
Od]n 7]ufgf M
ldltM
;+:yfsf] 5fkM
v08 ævÆ 222
O=k|f=lgb]{zg g+= !(÷)&* ;+u ;DaGwLt cg';"rL
cg';"rL – !(=!
u|fxs klxrfg tyf ;f]sf] ;Dk'i6L ubf{ lng' kg]{ sfuhft tyf ljj/0fx?
a}+s tyf ljQLo ;+:yfx?n] s'g} klg u|fxssf] vftf vf]Nbf u|fxssf] k|s[lt cg';f/ b]xfosf ljj/0f tyf sfuhftx?
lng' kg]{5 .
-s_ JolQmut vftf -g]kfnL gful/ssf] xsdf_
-!_ gfd, y/
lnË M
-@_ hGd ldlt M
/fli6«otfM
-#_ :yfoL 7]ufgfM
lhNnf=============== g=kf=÷uf=kf================= j8f g+==== 6f]n÷ufFp===========3/ gDa/============
6]lnkmf]g g+==================df]jfOn g+=====================Od]n 7]ufgf======================
-$_ xfnsf] 7]ufgfM
lhNnf=============== g=kf=÷ uf=kf================== j8f g+==== 6f]n÷ufFp===========3/ gDa/============
6]lnkmf]g g+==================df]jfOn g+=====================Od]n 7]ufgf======================
-%_ b]xfo adf]lhdsf] Go"gtd Ps ljj/0f / ;f]sf] ;Dk'li6 ug]{ sfuhft
s= gful/stf
gful/stf g+===========hf/L ug]{ lhNnf================ hf/L ldlt================
v= /fxbfgL
/fxbfgL g+==============hf/L ug]{ lhNnf================ hf/L ldlt========== clGtd ldlt =====================
u= dtbftf kl/rokq
kl/rokq g+===========hf/L ug]{ lgsfo==================hf/L ldlt================
3= ;jf/Lrfns cg'dltkq
cg'dltkq g+=========hf/L ug]{ lgsfo===================hf/L ldlt========= clGtd ldlt ======================
-^_ gfjfnssf] xsdf
s= hGd btf{ k|df0fkq jf gfjfns kl/rokq
k|df0fkq÷kl/rokq g+=============== hf/L ug]{ lgsfo================== hf/L ldlt================
v= cleefjs jf ;+/Ifssf] gful/stf÷/fxbfgL÷dtbftf kl/rokq÷;jf/Lrfns cg'dltkq
gDa/=========== hf/L ug]{ lgsfo============== hf/L ldlt============= clGtd ldlt ================
-&_ gful/stf glnPsf] g]kfnL gful/ssf] xsdf
s= ufpFkflnsf jf dxf÷pkdxf÷gu/kflnsfsf] l;kmfl/;
l;kmfl/;÷rnfgL g+==================hf/L ug]{ lgsfo======================== hf/L ldlt================
-*_ :yfoL n]vf gDa/ -pknAw ePsf]÷cGo lgb]{zg adf]lhd cfjZos ePsf] xsdf dfq_M
-(_ cfdfafa' jf cfdf jf afa' dWo] s'g} Pssf] k"/f gfd -cgfysf] xsdf cfjZos gkg]{_
-gf]6M kl/jf/sf cGo ;b:ox? -h:t} klt÷klTg, afh], 5f]/f, 5f]/L, a'xf/L, bfO{, efO{, ljjflxt dlxnfsf]
xsdf ;;'/f÷;f;'_sf] ljj/0f a}+s tyf ljQLo ;+:yfn] cfjZos 7fg]sf] v08df lng ;Sg]5g\ ._
-!)_ ;+nUg /x]sf] k]zf÷Joj;foM
-;+:yfsf] gfd, 7]ufgf, ;Dks{ g+=, kb, cg'dflgt jflif{s cfDbfgL÷kfl/>lds tyf cGo ljj/0f_
-!!_ lgj]bsn] ;+nUg ug'kg]{ sfuhftx?M
-c_ gful/stf jf /fxbfgL jf dtbftf kl/rokq jf ;jf/L rfns cg'dltkq jf :yfoL n]vf
gDa/sf] k|df0fkq jf ;/sf/L, ;fj{hlgs ;+:yf tyf ;+ul7t ;+:yfsf g]kfnL sd{rf/Lsf] xsdf
lghsf] sd{rf/L kl/rokq jf g]kfn ;/sf/af6 cg'bfgk|fKt ljBfno, dxfljBfno tyf
v08 ævÆ 223
ljZjljBfnosf sd{rf/L, lzIfs jf k|fWofkssf] xsdf lghsf] sd{rf/L÷lzIfs÷k|fWofks
kl/rokqsf] 5ljlrq
-cf_ xfn;fn} lvlrPsf] kf;kf]6{ ;fOhsf] kmf]6f]
-!@_ ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .
k|i6Ls/0fM
-!_ 3/ g+=, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf, /fxbfgL, k]zf Joj;fo, :yfoL n]vf gDa/ h:tf
ljj/0fx? gePsf lgj]bssf] xsdf To:tf ljj/0f pNn]v ug{ clgjfo{ x'g] 5}g . t/ ;f]
ljj/0fx? cfkm";Fu g/x]sf] Joxf]/f :j3f]if0ff u/fpg' kg]{5 .
-@_ z/0ffyL{sf] xsdf gful/stfsf] ;§f g]kfn ;/sf/ jf cGo cflwsfl/s lgsfon] lbPsf] kl/ro–
kqsf] 5lalrqnfO{ cfwf/ lng ;lsg]5 .
-#_ gfjfnssf] ;+/Ifs eO{ vftf ;+rfng ul//x]sf] cj:yfdf ;f] gfjfns jflnu ePkl5 pQm
jflnus} sfuhft ;+nUg u/L jflnun] g} vftf ;+rfng ug'{kg]{5 .
-v_ ;fem]bf/L jf JolQmut kmd{sf] vftf
-!_ kmd{sf] gfd
-@_ /lhi6{8{ sfof{nosf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=, km\ofS;
g+=, Od]n, j]j;fO6_
-#_ Jofj;flos sfof{nosf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,
km\ofS; g+=, Od]n, j]j;fO6_
-$_ btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_, cg'dltkq jf Ohfhtkq / sf/f]af/
cg'dltkq jf gjLs/0fsf] k|df0fkq gDa/, hf/L ldlt, axfn /xg] cjlw / hf/L ug]{ lgsfo
-%_ :yfoL n]vf gDa/jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t} k|sf/sf] k|df0fkq gDa/,
-^_ Joj;fo÷sf/f]af/sf] lsl;d
-&_ sfo{If]q
-*_ zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg
-(_ jflif{s cg'dflgt sf/f]af/ /sd
-!) k|f]k|fO6/, ;fem]bf/ / vftf ;~rfnsx?sf] ljj/0f -kb, gfd, y/, klt÷klTg, afa', afh]sf] gfd, :yfoL
7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_
-!!_ k|f]k|fO6/, ;fem]bf/ / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf /fxbfgL jf dtbftf
kl/ro–kq jf ;jf/L rfns cg'dltkqsf] 5ljlrq
-!@_ kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f / n]vfk/LIf0f ug'{ gkg]{sf] xsdf ;DalGwt
;+:yfn] tof/ u/]sf] ljQLo ljj/0f .
-!#_ kl5Nnf] cfly{s jif{sf] s/r'Qmf k|df0fkq jf s/ bflvnf ljj/0f
-!$_ kmd{sf ;fem]bf/ aLr ePsf] sa'lnotgfdf
-!%_ ;fem]bf/ kmd{ eP cfly{s tyf k|zf;lgs sf/f]af/ ug]{ ;DaGwdf lbPsf] clVtof/gfdf
-!^_ ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .
-u_ sDkgLsf] vftf
-!_ sDkgLsf] gfd
-@_ /lhi6{8{ sfof{nosf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=, km\ofS;
g+=, Od]n, j]j;fO6_
-#_ Jofj;flos sfof{nosf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,
km\ofS; g+=, Od]n, j]j;fO6_
-$_ btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_, cg'dltkq jf Ohfhtkq / sf/f]af/
cg'dltkq jf gjLs/0fsf] k|df0fkq gDa/, hf/L ldlt, axfn /xg] cjlw / hf/L ug]{ lgsfo
-%_ :yfoL n]vf gDa/jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t} k|sf/sf] k|df0fkq gDa/,
v08 ævÆ 224
-^_
-&_
-*_
-(_
-!)_
-!!_
-!@_
-!#_
-!$_
-!%_
-!^_
-!&_
-!*_
-!(_
-@)_
Joj;fo÷sf/f]af/sf] lsl;d
sfo{If]q
zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg
jflif{s cg'dflgt sf/f]af/ /sd
;~rfns, Joj:yfkg ;ldlt jf To:t} sfo{sf nflu u7g ePsf] cGo s'g} ;ldlt eP To;sf
kbflwsf/L, sfo{sf/L k|d'v, vftf ;~rfnsx? / pRr Joj:yfkssf] JolQmut ljj/0f -kb, gfd, y/,
klt÷klTg, afa', afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_
bz k|ltzt jf ;f] eGbf a9L ;]o/ wf/0f ug]{ ;]o/wgLsf] JolQmut ljj/0f -gfd, y/, klt÷klTg, afa',
afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_
;~rfns, sfo{sf/L k|d'v / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf /fxbfgL jf
dtbftf kl/ro–kq jf ;jf/L rfns cg'dltkqsf] 5ljlrq .
sDkgLsf] bz k|ltzt jf ;f] eGbf a9L ;]o/ :jfldTj wf/0f ug]{] sfg'gL JolQm -sDkgL, ;+:yf_ sf]
xsdf ;f] sfg'gL JolQmsf] bz k|ltzt jf ;f] eGbf a9L ;]o/ wf/0f ug]{ ;]o/wgLsf]JolQmut ljj/0f
-gfd, y/, klt÷klTg, afa', afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n
7]ufgf_
kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f -u|fxsaf6 vftf vf]Nbfsf] jvt clgjfo{
?kdf lng'kg]{ / tt\ kZrft a}+s tyf ljQLo ;+:yfn] u|fxssf] hf]lvdsf] cfwf/df cfjZos 7fg]sf]
;dodf lng ;Sg]_
kl5Nnf] cfly{s jif{sf] s/r'Qmf k|df0fkq jf s/ bflvnf ljj/0f -u|fxsaf6 vftf vf]Nbfsf] avt
clgjfo{ ?kdf lng'kg]{ / To; kZrft a+}s tyf ljQLo ;+:yfn] u|fxssf] hf]lvdsf] cfwf/df cfjZos
7fg]sf] ;dodf lng ;Sg]_
ljb]zL sDkgLsf] ;xfos sDkgL ePdf ljb]zL d'Vo sDkgLsf] gfd / 7]ufgf
;+:yfkgf / u7g ;DaGwL k|df0fkq tyf sDkgLsf] k|aGwkq / lgodfjnL
vftf vf]Ng] / vftf ;~rfng ug]{ ;DaGwdf ;~rfns ;ldltn] u/]sf] lg0f{o / clVtof/L
;~rfns ;ldltn] sfo{sf/L k|d'v / cGo clws[t sd{rf/LnfO{ cfly{s sf/f]af/sf] ;DaGwdf k|bfg
u/]sf] clVtof/L
;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .
k|i6Ls/0fM
ljz]if P]g cGtu{t :yfkgf ePsf ;+ul7t ;+:yfx?sf] xsdf btf{sf] k|df0fkq ;DaGwL ljj/0f lng
clgjfo{ x'g] 5}g .
-3_ Sna÷u}/;/sf/L ;+3÷;+:yfsf] vftf
-!_ Sna tyf u}/;/sf/L ;+3 ;+:yfsf] gfd
-@_ btf{ x'Fbfsf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=, km\ofS; g+=,
Od]n 7]ufgf, j]j;fO6 7]ufgf_
-#_ btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jlt{t 7]ufgf
-$_ btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_, cg'dltkq jf Ohfhtkq / sf/f]af/
cg'dltkq jf gjLs/0fsf] k|df0fkq gDa/, hf/L ldlt, axfn /xg] cjlw / hf/L ug]{ lgsfo
-%_ :yfoL n]vf gDa/ jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t} k|sf/sf] k|df0fkq
gDa/,
-^_ sf/f]af/sf] lsl;d
-&_ sfo{If]q
-*_ zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg
-(_ jflif{s cg'dflgt sf/f]af/ /sd
v08 ævÆ 225
-!)_ sfo{sf/L k|d'v / vftf ;~rfnsx?sf] JolQmut ljj/0f -kb, gfd, y/, klt÷kTgL, afa', afh]sf] gfd,
:yfoL 7]ufgf, xfnsf] 7]ufgf,6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_
-!!_ sfo{ ;ldltsf ;b:o,6«i6L, lgoGqs, ;+/Ifs jf ;]6n/sf] JolQmut ljj/0f-kb, gfd, y/,:yfoL 7]ufgf,
xfnsf] 7]ufgf,Od]n 7]ufgf tyf sfo{/t ;+:yfsf] gfd, 7]ufgf / ;Dks{ g+=_ tyf 7]ufgf v'Ng] sfuhft
-!@_ sfo{sf/L k|d'v / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf /fxbfgL jf dtbftf
kl/ro–kq jf ;jf/L rfns cg'dltkqsf] 5ljlrq .
-!#_ kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f
-!$_ ;+:yf btf{ k|df0fkqsf] 5lalrq
-!%_ ljwfg
-!^_ vftf vf]Ng] ;DaGwL sfo{ ;ldltsf] lg0f{o
-!&_ vftf ;~rfng tyf cfly{s sf/f]af/ ;DaGwL clVtof/L
-!*_ ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .
-ª_
;xsf/L ;+:yfsf] vftf
(1)
;+:yfsf] gfd
(2)
/lhi6{8{ sfof{nosf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=, km\ofS;
g+=, Od]n, j]j;fO6_
(3)
Jofj;flos sfof{nosf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=,
km\ofS; g+=, Od]n, j]j;fO6_
(4) btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_, cg'dltkq jf Ohfhtkq / sf/f]af/
cg'dltkq jf gjLs/0fsf] k|df0fkq gDa/, hf/L ldlt, axfn /xg] cjlw / hf/L ug]{ lgsfo
(5) :yfoL n]vf gDa/ jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t} k|sf/sf] k|df0fkq
gDa/,
(6)
Joj;fo÷sf/f]af/sf] lsl;d
(7) sfo{If]q
(8) zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg
(9) jflif{s cg'dflgt sf/f]af/ /sd
(10) ;~rfns, sfo{sf/L k|d'v / vftf ;~rfnsx?sf] JolQmut ljj/0f -kb, gfd, y/, klt÷kTgL, afa',
afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_
(11) ;~rfns, sfo{sf/L k|d'v / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf /fxbfgL jf
dtbftf kl/ro–kq jf ;jf/L rfns cg'dltkqsf] 5ljlrq .
(12) kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f
(13) kl5Nnf] cfly{s jif{sf] s/r'Qmf k|df0fkq jf s/ bflvnf ljj/0f
(14) ;+:yfsf] ljlgod
(15) ;+:yf btf{ ;DaGwL k|df0fkqsf] 5lalrq
(16) vftf vf]Ng] ;DaGwL ;~rfns ;ldltsf] lg0f{o / cfly{s sf/f]af/ ug]{ ;DaGwL clVtof/L
(17) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .
r_
;fj{hlgs u'7L jf lghL u'7Lsf] vftf
(1)
gfd
(2) btf{ x'Fbfsf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=, km\ofS; g+=,
Od]n 7]ufgf, j]j;fO6 7]ufgf_
(3)
btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jlt{t 7]ufgf
(4) btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_, cg'dltkq jf Ohfhtkq / sf/f]af/
cg'dltkq jf gjLs/0fsf] k|df0fkq gDa/, hf/L ldlt, axfn /xg] cjlw / hf/L ug]{ lgsfo
v08 ævÆ 226
:yfoL n]vf gDa/ jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t} k|sf/sf] k|df0fkq
gDa/,
(6)
sf/f]af/sf] lsl;d
(7) sfo{If]q
(8) zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg
(9) jflif{s cg'dflgt sf/f]af/ /sd
(10) ;~rfns jf Joj:yfkg ;ldltsf ;b:o jf To:t} sfo{sf nflu u7g ePsf] cGo s'g} ;ldlt eP
To;sf kbflwsf/L, sfo{sf/L k|d'v / vftf ;~rfnsx?sf] ljj/0f -kb, gfd, y/, klt÷kTgL, afa',
afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_
(11) sfo{sf/L k|d'v / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf /fxbfgL jf dtbftf
kl/ro–kq jf ;jf/L rfns cg'dltkqsf] 5ljlrq tyf ;~rfns jf Joj:yfkg ;ldltsf
;b:ox?sf] 7]ufgf v'Ng] sfuhft
(12) kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f
(13) kl5Nnf] cfly{s jif{sf] s/ bflvnf ljj/0f
(14) ljwfg
(15) u'7L :yfkgf ;DaGwL ePsf] sa'lnotgfdf
(16) u'7L :yfkgf ;DaGwL k|df0fkqsf] k|dfl0ft 5lalrq
(17) vftf vf]Ng] ;DaGwL ;~rfns÷Joj:yfkg ;ldltsf] lg0f{o / cfly{s sf/f]af/ ;DaGwL clVtof/L
(18) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .
-5_ :s'n jf SofDk;sf] vftf
(1)
:s'n jf SofDk;sf] gfd
(2)
btf{ x'Fbfsf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=, km\ofS; g+=,
Od]n 7]ufgf, j]j;fO6 7]ufgf_
(3)
btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jlt{t 7]ufgf
(4) btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_
(5) :yfoL n]vf gDa/:yfoL n]vf gDa/jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t}
k|sf/sf] k|df0fkq gDa/
(6)
sf/f]af/sf] lsl;d
(7) sfo{If]q
(8) zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg
(9) jflif{s cg'dflgt sf/f]af/ /sd
(10) ;~rfns jf Joj:yfkg ;ldltsf ;b:o jf To:t} sfo{sf nflu u7g ePsf] cGo s'g} ;ldlt eP
To;sf kbflwsf/L, sfo{sf/L k|d'v / vftf ;~rfnsx?sf] ljj/0f -kb, gfd, y/, klt÷kTgL, afa',
afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_
(11) sfo{sf/L k|d'v / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf /fxbfgL jf dtbftf
kl/ro–kq jf ;jf/L rfns cg'dltkqsf] 5ljlrq .
(12) kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f
(13) kl5Nnf] cfly{s jif{sf] s/ bflvnf ljj/0f
(14) k|aGwkq / lgodfjnL
(15) ;+:yf :jLs[ltsf] k|df0fkqsf] k|dfl0ft 5lalrq
(16) ;~rfns÷Joj:yfkg ;ldltn] vftf vf]Ng] ;DaGwL u/]sf] lg0f{o / cfly{s sf/f]af/ ;DaGwL lbPsf]
clVtof/L
(17) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .
(5)
-h_ cGt/f{li6«o u}/;/sf/L ;+:yfsf] vftf
(1)
;+:yfsf] gfd
v08 ævÆ 227
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
(13)
(14)
(15)
(16)
(17)
(18)
(19)
(20)
(21)
btf{ x'Fbfsf] 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/ gDa/, 6]lnkmf]g g+=, km\ofS; g+=,
Od]n 7]ufgf, j]j;fO6 7]ufgf_
btf{ x'Fbfsf] 7]ufgf kl/jt{g ePsf] ePdf kl/jlt{t 7]ufgf
btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt_
:yfoL n]vf gDa/jf s/ k|of]hgsf] nflu ;/sf/L lgsfon] k|bfg u/]sf] To:t} k|sf/sf] k|df0fkq gDa/,
sf/f]af/sf] lsl;d
sfo{If]q
zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg
jflif{s cg'dflgt sf/f]af/ /sd
;~rfns, sfo{sf/L k|d'v, g]kfnsf nflu lgo'Qm k|ltlglw jf k|d'v / vftf ;~rfnsx?sf] JolQmut
ljj/0f -gfd, afa' jf cfdfsf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n
7]ufgf cflb_ tyf 7]ufgf v'Ng] sfuhft .
sfo{sf/L k|d'v, g]kfnsf nflu lgo'Qm k|ltlglw jf k|d'v / vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf]
kmf]6f] / gful/stf jf /fxbfgL jf dtbftf kl/ro–kq jf ;jf/L rfns cg'dltkqsf] 5ljlrq .
kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f
s/ ljj/0f bflvnf ug'{kg]{ ;+:yfsf] xsdf kl5Nnf] cfly{s jif{sf] s/ bflvnf ljj/0f
;dfh sNof0f kl/ifb\ / ;+:yf aLr s'g} ;Demf}tf ePsf] eP ;Demf}tfsf] k|ltlnkL
g]kfn ;/sf/;Fu s'g} ;Demf}tf ePsf] eP ;f] ;Demf}tf
g]kfnsf] s'g} cflwsfl/s lgsfo jf6 ;DaGwg jf :jLs[lt lnO;s]sf cGt/f{li6«o u}=;=;+= afx]s cGo
cGt/f{li6«o u}=;=;+=sf] xsdf ;DalGwt b]z jf ;f] b]zsf] /fhb"tfjf;sf] l;kmfl/; kq .
;+:yfsf] ljwfg
;+:yfn] vftf vf]Ng lbPsf] clVtof/L / cfly{s sf/f]af/ ug{ lbPsf] clVtof/L
;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .
cGt/fli6«o Snasf g]kfn l:yt :yfgLo ;ldlt tyf Snasf xsdf pQm cGt/fli6«o Snasf]
s]Gb|Lo ;ldltaf6 eft[ ;+u7gsf ;ldlt u7g ul/Psf] lg0f{o / vftf ;+rfng ug]{ ;DaGwdf
u/]sf] lg0f{osf] k|ltlnlk .
;ldltsf] gfddf a}+s vftf ;+rfng ug{sf nflu vftf ;+rfnssf] gfd ;lxt u/]sf] l;kmfl/;
kq .
-em_ ljb]zL JolQmsf] vftf
(1)
k'/f gfd, y/
(2)
/fli6«otf
(3)
ljb]zsf] 7]ufgf -:yfoL / c:yfoL_
(4) g]kfnsf] 7]ufgf
(5) kl/jf/sf ;b:ox?sf] ljj/0f
(6)
/fxbfgL÷le;fM
(7) /fxbfgL g+==========hf/L ug]{ b]z==========hf/L u/]sf] :yfg ========= hf/L ldlt===============clGtd ldlt
==========================le;fsf] cjlw gf£g] ldlt==============
(8) Dofb ggf3]sf] le;fsf] k|dfl0ft 5lalrq
(9) /fxbfgLsf] k|ltlnkL
(10) sd{rf/L eP sfo{/t ;+:yfsf] gfd, 7]ufgf, ;Dks{ g+= / l;kmfl/; kq
(11) /fxbfgL gePsf ef/tLo gful/ssf] xsdf ef/tLo sfg'g adf]lhd gful/s xf] egL lnPsf]
k|df0fkqsf] gDa/, ldlt, hf/L ug]{ lgsfo / :yfg . ;DalGwt ;+:yfn] cfjZos 7fg]df ef/tLo
/fhb'tfjf;sf] kq ;d]t dfu ug{ ;Sg]5 .
v08 ævÆ 228
(12)
(13)
z/0ffyL{sf] xsdf ;DalGwt ;/sf/L jf cGt/f{li6«o lgsfon] lbPsf] kl/rokq gDa/, hf/L / ;dflKt
ldlt / hf/L ePsf] :yfg .
;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .
-`_ ljb]zL sDkgLsf] vftf
(1)
sDkgLsf] gfd
(2)
ljb]zL sDkgLsf] ljb]zdf /x]sf] /lhi6{8{ sfof{nosf] k'/f 7]ufgf -b]z, k|fGt÷/fHo, zx/, dfu{, 3/ g+=,
6]lnkmf]g g+=, km\ofS; g+=, Od]n, j]j;fO6 cflb_
(3)
ljb]zL sDkgLsf] ljb]zdf /x]sf] Jofj;flos sfof{nosf] 7]ufgf -b]z, k|fGt÷/fHo, zx/, dfu{, 3/ g+=,
6]lnkmf]g g+=, km\ofS; g+=, Od]n, j]j;fO6 cflb_
(4) ljb]zL sDkgLsf] g]kfn l:yt sfof{nosf] k'/f 7]ufgf -lhNnf, g=kf=÷uf=kf=, j8f g+=, 6f]n÷ufFp, 3/
gDa/, 6]lnkmf]g g+=, km\ofS; g+=, Od]n, j]j;fO6 cflb_
(5) g]kfn l:yt sfof{nosf] lsl;d -zfvf, ;Dks{, kl/of]hgf jf cGo s'g}_
(6)
ljb]zdf btf{sf] k|df0fkq -btf{ g+=, btf{ ug]{ b]z, btf{ ug]{ sfof{no, btf{ ldlt_, cg'dltkq jf
Ohfhtkq / sf/f]af/ cg'dltkq jf gjLs/0fsf] k|df0fkq gDa/, hf/L ldlt, axfn /xg] cjlw / hf/L
ug]{ lgsfo
(7) g]kfndf btf{ ePsf] eP ;f] ;DaGwL ljj/0f tyf sfuhft -btf{ g+=, btf{ ug]{ sfof{no, btf{ ldlt,
cg'dltkq jf Ohfhtkq / sf/f]af/ cg'dltkq jf gjLs/0fsf] k|df0fkq gDa/, hf/L ldlt, axfn /xg]
cjlw / hf/L ug]{ lgsfo_
(8) sf/f]af/sf] lsl;d
(9) sfo{If]q
(10) zfvf÷sfof{no ;+Vof / d'Vo–d'Vo zfvf÷sfof{nox? /x]sf] :yfg
(11) jflif{s cg'dflgt sf/f]af/ /sd
(12) sDkgLsf] k|aGwkq, lgodfjnL
(13) j}b]lzs sDkgLn] vftf vf]Ng lbPsf] clVtof/L tyf sf/f]af/ ug{ lbPsf] clVtof/L
(14) j}b]lzs sDkgLsf] ;~rfns / sfo{sf/L k|d'vsf] JolQut ljj/0f -kb, gfd, y/, 7]ufgf, 6]lnkmf]g g+=,
df]jfOn g+=, Od]n 7]ufgf_
(15) g]kfnsf nflu lgo'Qm ul/Psf] k|ltlglw / vftf ;~rfnssf] JolQmut ljj/0f -kb, gfd, y/,
klt÷kTgL, afa', afh]sf] gfd, :yfoL 7]ufgf, xfnsf] 7]ufgf, 6]lnkmf]g g+=, df]jfOn g+=, Od]n 7]ufgf_
(16) j}b]lzs sDkgLsf] k|d'v b'O{ kbflwsf/L, g]kfnsf nflu lgo'Qm ul/Psf] k|ltlglw / vftf ;~rfnsx?sf]
kf;kf]6{ ;fO{hsf] kmf]6f], gful/stf jf /fxbfgLsf] 5lalrq / tL JolQmx?sf] 7]ufgf k'i6L x'g] sfuhft
(17) kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f
(18) kl5Nnf] cfly{s jif{sf] s/ bflvnf ljj/0f
(19) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .
-6_
s'6g}lts lgof]u÷/fhb"tfjf;sf] vftf
(1)
lgof]u÷/fhb"tfjf;sf] kq
(2)
vftf ;~rfng ;DaGwL clVtof/L
(3)
vftf ;~rfnssf] gfd, y/, 7]ufgf, kmf]6f] tyf 7]ufgf k|dfl0ft x'g] sfuhft
(4) ;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .
-7_
u}/cfjf;Lo g]kfnL gful/ssf] vftf
(1)
k'/f gfd, y/,
(2) /fli6«otf, hGdldlt / lnË
v08 ævÆ 229
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
ljb]z l:yt :yfoL / xfnsf] j;f]jf; jf sfo{/t lgsfosf] k'/f 7]ufgf / tTsfn ;Dks{ ug{ ;lsg]
dfWod
g]kfnsf] k'/f 7]ufgf jf ;Dks{ :yfg
cfdfafa' jf cfdf jf afa'dWo] s'g} Ps / afh]sf] k'/f gfd
Psn dlxnf jf Psn k'?if jfx]ssf ljjflxtsf] xsdf >Ldfg\÷>LdtLsf] k'/f gfd
cfo ;|f]t v'Ng] sfuhftx?
g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 hf/L u}/cfjf;Lo g]kfnL kl/ro kqsf] 5lalrq
/fxbfgLsf] k|dfl0ft 5lalrq
;DalGwt ;+:yfn] cfjZos 7fg]sf cGo ljj/0f tyf sfuhftx? .
-8_ pkef]Qmf ;ldltsf] vftf
-!_ ;DalGwt pkef]Qmf ;ldltaf6 pkef]Qmf ;ldlt u7g ul/Psf] lg0f{o / vftf ;+rfng ug]{ ;DaGwdf
u/]sf] lg0f{osf] k|ltlnlk
-@_ :yfgLo txaf6 pkef]Qmf ;ldltsf] gfddf a}+s vftf ;+rfng ug{sf nflu vftf ;+rfnssf] gfd
;lxt u/]sf] l;kmfl/; kq
-#_ sf/f]af/sf] lsl;d
-$_ cg'dflgt sf/f]af/ /sd
-%_ vftf ;~rfnsx?sf] kf;kf]6{ ;fO{hsf] kmf]6f] / gful/stf jf kf;kf]6{ jf dtbftf kl/rokq jf ;jf/L
rfns cg'dltkqsf] 5ljlrq
-^_ pkef]Qmf ;ldlt s'g} lgsfodf btf{ ePsf] eP To:tf] btf{ k|df0f–kqsf] 5ljlrq
-&_ vftf ;~rfnssf] JolQmut ljj/0f
-*_ pkef]Qmf ;ldltsf] u7gsf] p2]Zo adf]lhd dfq vftf ;~rfng ug]{ ;DaGwdf pkef]Qmf ;ldltsf]
:j3f]if0ff .
gf]6 M cfly{s jif{ ;dfKt eO{ n]vf k/LIf0f ;DkGg u/fpg] tyf s/ bflvnf ljj/0f k]z ug]{ ;DaGwdf sfg'gn]
lglb{i6 u/]sf]] ;dofjlwleq s'g} ;+:yfsf] vftf vf]Ng' k/]df ;f] cfly{s jif{sf] eGbf cl3Nnf] cfly{s jif{sf]
n]vfk/LIf0f ePsf] ljQLo ljj/0f tyf s/ bflvnf ljj/0f lnO{ vftf vf]Ng ;lsg] 5 .
v08 ævÆ 230
cg';"rL–!(=@
a}+s tyf ljQLo ;+:yfsf] gfdM
hf]lvd d"NofÍg tyf ;dLIff ;DaGwL q}dfl;s k|ltj]bg
q}df; M ========== ;fn ===========
l;=g+=
-!_
-@_
-#_
-$_
-%_
-^_
-&_
-*_
-(_
-!)_
-!!_
-!@_
-!#_
ljj/0f
;+Vof
s}lkmot
hDdf u|fxssf] ;+Vof
klxrfg cBfjlws x'g g;s]ssf] u|fxssf] ;+Vof
klxrfg k"/f gePsf sf/0f ;DaGw cGTo ul/Psf u|fxssf] ;+Vof
pRr hf]lvddf k/]sf u|fxssf] ;+Vof
dWod hf]lvddf k/]sf u|fxssf] ;+Vof
Go"g hf]lvddf k/sf u|fxssf] ;+Vof
j[xt\ klxrfg ul/Psf u|fxssf] ;+Vof
pRr kb:y kbflwsf/Lsf] ;+Vof
jf:tljs wgL klxrfg ul/Psf u|fxssf] ;+Vof
l;df sf/f]af/ k|ltj]bgsf] ;+Vof
z+sf:kb sf/f]af/ k|ltj]bgsf] ;+Vof
Ifdtf clej[l4 ljj/0f
s_ kbflwsf/L
v_ sd{rf/L
;+rfns ;ldltdf 5nkmn ePsf] k6s
Signature (Compliance Officer or Authorized Officer) :
Name :
Designation:
Phone :
Email:
Date:
Fax:
v08 ævÆ 231
O=k|f=lgb]{zg g+= @!÷)&* ;+u ;DaGwLt cg';"rL
cg';"rL @!=!
LONG FORM AUDIT REPORT
Of
………………….…………………. LIMITED
For the year ended ….. Ashad 20…
(Corresponding to …..July 20…)
Auditor:
…………………………………
M/s …………………………………
……………………….
v08 ævÆ 232
1.
2.
3.
AUDIT APPROACH
1.1 Brief description of the Audit plan with focus on the following areas, at minimum:
• Declaration of Independence of Audit Firm and Members
• Standards followed
• Composition of the audit team
• Audit schedule
1.2 Brief description of the Audit process and procedures
• Audit areas' Risk Assessment
• Audit procedures adapted to mitigate identified Audit Risks
• Quality control mechanism
1.3 Brief description of the Sampling Procedure and sample size
• Sampling methodology
• Sample size
• Use of system based approaches
1.4 Remarks on the execution of audit plan
• Execution of audit and the audit plan
• Problems encountered during the audit, if any
• Limitations of scope of Audit, if any.
RISK MANAGEMENT SYSTEMS
Opinion on the following:
2.1 Credit Risk Management Systems
2.1.1
Brief description and comment on the adequacy of credit appraisal systems,
2.1.2
Brief description and comment on the adequacy of credit monitoring systems,
2.1.3
Brief description and comment on the adequacy of the credit recovery systems,
2.1.4
Adequacy of Policies and procedure for Write off of Loans,
2.1.5
Adequacy of Policies, guidelines and Controls over Off Balance Sheet Items,
2.1.6
Comment on the concentrations in the credit and investment portfolio,
2.1.7
Risk Management Committees and their effectiveness,
2.1.8
Overall audit opinion on Credit risk management,
2.2 Market Risk (Interest Rate, Liquidity and Foreign Exchange) Management Systems,
2.2.1
Adequacy of policies, procedures and guidelines for the market risk management,
2.2.2
Adequacy of the system for measuring, monitoring and mitigation of Market risk,
2.2.3
Risk Management Committees and their effectiveness,
2.2.4
Overall audit opinion on Market & liquidity risk management.
2.3 Operational Risk Management System
2.3.1
Adequacy of policies, procedures and guidelines for the Operational risk management.
2.3.2
Adequacy of the system for measuring, monitoring and mitigation of Operational Risk.
2.3.3
Risk Management Committees and their effectiveness
2.3.4
Overall audit opinion on Operational risk management.
INTERNAL CONTROL SYSTEMS
Opinion on the following areas:
3.1 Effectiveness of the Audit committee
3.2 Effectiveness of the Internal Audit Function
3.3 Rectification of the deficiencies identified in the previous internal and external audit reports
3.4 Adequacy of the controls in Credit operations
3.5 Adequacy of the controls in Treasury operations
3.6 Adequacy of the controls in Branch operations
3.7 Adequacy of control over Nostro Bank Operations
3.8 Adequacy of the controls in procedures related to expenditure
3.9 Adequacy of the control over fixed assets
3.10 Adequacy of the Management Information System (MIS)
3.11 Adequacy of controls over e-banking and Card Operations
3.12 Adequacy of controls in Information Technology and related support functions.
3.13 Effectiveness of the Inter-branch and agency Reconciliation function
3.14 Adequacy of controls to prevent and/or minimize Fraud and forgeries
3.15 Instances of Fraud and Forgery in the review period
v08 ævÆ 233
4.
3.16 Existence, adequacy & effectiveness of system audit
3.17 Other Control Issues, if any
3.18 Auditors overall assessment of the internal control system
COMPLIANCE WITH APPLICABLE RULES AND REGULATIONS
Prevailing Statute, Act, Directive and Regulation, at minimum, in the following areas
4.1 Nepal Rastra Bank Act 2058
State whether the conditions as stipulated in Section 86 of Nepal Rastra Bank Act 2058 prevails, if yes
please specify.
4.2 Bank and Financial Institution Act 2073
4.2.1
Whether fees and benefits of Chairman and board members are as specified in AOA/MOA
4.2.2
Appointment, qualification and benefits of the chief executive
4.2.3
Profit Appropriation to General Reserve
4.2.4
Appropriation to Exchange Fluctuation Reserve
4.2.5
Distribution of Dividend
4.2.6
Whether the activities are within the scope as defined by BAFIA?
4.2.7
Whether prohibited activities are being pursued?
4.2.8
Control & notification of dormant deposit accounts and unclaimed dividend
4.3 Foreign Exchange Rules and Regulations
4.3.1
Whether payments of goods imported and service import are made as per circulars.
4.3.2
Whether deposit accounts of foreign currency are opened and operated as per circulars.
4.3.3
Whether card transactions are done as per circulars.
4.3.4
Whether foreign exchange transactions are properly recorded and reported in a timely manner.
4.3.5
Whether investment in foreign currency are made as per standard approved by the Board of
Directors.
4.3.6
Whether payments of exports are received and reported timely as per circulars.
4.3.7
Whether transactions of Indian currency are made as per circulars.
4.4 Minimum Capital fund (Directive No. 1)
4.4.1
Computation of Core Capital, Supplementary Capital and Capital Fund
4.4.2
Computation of Risk Weighted Assets
4.4.3
Comment on the Capital Plan
4.4.4
Overall opinion on capital adequacy
4.5 Loan Classification and Loan Loss Provisioning (Directive No.2)
4.5.1
Comment on the Assets Quality and Classification
4.5.2
Adequacy of Loan Loss Provisions
4.5.3
Whether the rescheduling/restructuring comply with the provisions of the directive
4.5.4
Loan Loss Provisions in case of restructuring and rescheduling of loans
4.5.5 Loan Classification and loan loss provision in respect of force loans
4.5.6 Loan Classification and loan loss provision in respect of loan against personal/corporate
guarantees
4.5.7 Whether the adjustment and Write back of loan loss provision comply with the provisions of the
directive
4.5.8 Overall opinion on Loan classification & provisioning
4.6 Single Obligor Limit & Sectoral Cedit Limit (Directive No.3)
4.6.1 Bank's procedures to identify a group of related borrowers
4.6.2 Comment on the Facilities in excess of Single Obligor Limits, if any
4.6.3 Loan Loss Provision in case of borrowers availing facilities in excess of the SOL
4.6.4 Review and ratification mechanisms for excessive exposures in respect of sectoral credit.
4.6.5 Comments on any exceptions on loan to real estate sector.
4.7 Acounting Policy & Format of the Financial Statement (Directive No.4)
4.7.1 Comment on the Consistency of the Accounting Policies and financial reporting framework.
4.7.2 Recognition of interest income from loans and advances
4.7.3
Reconciliation of Interest Receivable and Interest Suspense
4.7.4 Recognition of other interest, fees and commission and expenses.
4.7.5 Publication of annual accounts and periodical highlights
4.7.6 Non-compliance/deviations in accounting policies followed as compared to prescribed accounting
policies by NRB/Nepal Accounting Standard
v08 ævÆ 234
4.8
4.9
4.10
4.11
4.12
4.13
4.14
4.15
4.16
4.17
Risk Minimization (Directive No 5)
4.8.1
Mechanisms to minimize liquidity risk
4.8.2
Use of GAP Analysis and other mechanisms to measure and manage interest rate risk
4.8.3
Mechanisms to minimize foreign exchange risk
Corporate Governance (Directive No.6)
4.9.1
Formulation and implementation of required plans, policies and guidelines
4.9.2
Code of conduct of Directors, Chief Executive and Employees
4.9.3
Cases of conflict of interest of Directors, Chief Executive and Employees
4.9.4
Mechanism to identify related parties promoters, directors or senior management.
4.9.5
Lending to directors, chief executive, employees (except as per employee rules) and their related
parties, if any
4.9.6
Level of Corporate governance and compliance of directives related to corporate governance
Implementation of Supervisory Findings (Directive No.7)
Auditor's finding on the status of compliance of directions given by NRB based on its onsite inspections
and offsite supervision
Investments & Subsidiary Company (Directive No.8)
4.11.1 Investments in unlisted companies
4.11.2 Investment in companies with financial interest
4.11.3 Investment in shares of other bank/FIs
4.11.4 Investments arising out of Underwriting Commitments
4.11.5 Investment in shares and debentures exceeding the limits
4.11.6 Review of the investment portfolio
4.11.7 Adequacy of provisioning requirements
4.11.8 Adequacy of investmet adjustment fund requirements
4.11.9 Compliance of directives of Investment in shares and other securities of subsidiary(ies).
4.11.10 Adequacy of consolidation of transactions with the subsidiary(ies).
4.11.11 Harmonized implementation of policies, procedures and systems of holding company in the
subsidiary(ies).
4.11.12 Transactions not based on competitive market price or unauthorized transactions or transactions
not based on Arm's Length relation.
4.11.13 Overall level of disclosure of Related Party Transactions in the periodic financial returns.
Reporting Requirements (directive No.9)
Comment upon the reliability of mechanism used for NRB reporting and the accuracy of such returns
Sale or Transfer of Promoters Share (Directive No. 10)
4.13.1 Sale or transfer against the statutory requirements
4.13.2 Sale or pledge of promoter shares, during the lock-in period
4.13.3 Where the promoter of the Bank is an entity, unauthorized transfer of ownership of such entity
4.13.4 Where the promoter of the Bank is an entity, the availability of audited financial statement of such
entity for verification
Consortium Financing (Directive No.11)
4.14.1 Formation and dissolution of consortium
4.14.2 Fulfillment of the specified duties of lead bank/member bank, where applicable.
4.14.3 Frequency of consortium meetings where it is lead bank/FI
4.14.4 Adherence to the spirits of consortium
Credit Information and Blacklisting (Directive No.12)
4.15.1 Periodic Submission of information to CIC
4.15.2 Mechanism to obtain required information from borrowers
4.15.3 Credit Information at the time of sanction/renewal/restructuring/rescheduling of facilities
4.15.4 Recommending defaulted borrower to the CIC for blacklisting
4.15.5 Lending to individual/firm/company included in the blacklist
Cash Reserve/Statutory Liquidity Requirement (Directive No. 13)
4.16.1 Comment on any exceptions on the maintenance of CRR as stipulated by the directive
4.16.2 Comment on any exceptions on the maintenance of SLR as stipulated by the directive
New Branch/Office Operation (Directive No. 14)
4.17.1 Unauthorized branches/offices/extension counters/remittance counters
4.17.2 Unauthorized transactions
v08 ævÆ 235
4.18 Interest Rates (Directive No. 15)
4.18.1 Interest rate determination procedures
4.18.2 Mechanism to determine cost of fund, yield on earning assets and interest spread
4.18.3 Publication of interest rates
4.19 Mobilization of Financial Resources (Directive No. 16)
4.19.1 Concentration of deposits
4.19.2 Resource mobilization beyond the limit
4.19.3 Issuance of debenture and other debt instruments
4.20 Deprived Sector Lending (Directive No.17)
4.20.1 Comment on the exceptions observed in the deprived sector lending
4.20.2 Whether the loans classified as deprived sector lending meet the stipulated pre-requisite conditions
4.20.3 Monitoring mechanism for utilization of deprived sector lending on a half yearly basis
4.21 Merger, Acquisition and Upgradation (Directive No.18)
4.21.1 Fulfillment of the specified requirements for upgradation by the financial institution, where
applicable
4.21.2 Whether the minimum capital, capital structure meet the stipulated pre-requisite conditions for
merger and/or acquisition, where applicable
4.21.3 Trading status of stocks in the stock exchange
4.21.4 Compliance of regulatory provisions on the Merger, Acquisition and Upgradation including Fit &
Proper Test mentioned in BAFIA, 2073 NRB Act, 2058 and Unified Directives
4.21.5 Overall opinion on Merger, Acquisition and Upgradation
4.22 AML/CFT (Directive No.19)
4.22.1 AML/CFT policies, procedures and practices formulated and followed
4.22.2 Adequacy of mechanism, procedures and documents for customer due diligence
4.22.3 Adequacy of risk based customer classification and monitoring
4.22.4 Mechanism, procedures and documents for customer due diligence
4.22.5 Protection of information and documents, including electronic data, of the customer till the period
stipulated in the Act and regulations
4.22.6 Adequacy of filing and reporting of threshold transactions to Financial Information Unit (FIU)
4.22.7 Adequacy of filing and reporting of the suspected cases to the internal management and concerned
supervisory authorities. Cases of reporting of money laundering and suspected financing to
terrorism to FIU
4.24 E-banking Directives (Directive issued by Payment Systems Department )
4.24.1 E-banking policies and procedures formulated and followed
4.24.2 Adequacy of security maintained in the e-banking trasactions
4.24.3 Adequacy of conditions on bilateral agreement with agents and third party
4.25 Miscellaneous Directives (Directive No.21)
4.25.1 Whether insurance agency service offered to its clients
4.25.2 Authenticity of computer software used
4.25.3 Preparation of documents in the devnagari script of Nepali language as stipulated in the directives
4.25.4 Adequacy of security maintained in SWIFT transaction
4.25.5 Compliance of taxation, including TDS, and mandatory provisions made by fiscal policy of
Government of Nepal
4.25.6 Safe Deposit Vault, Locker Service availed
4.25.7 Compliance of regulations and laws with respect to Auction
4.25.8 Technical Service Agreement, TSA reached, where applicable
4.25.9 Adequacy of policies, procedures and mechanism of transactions on derivative products, where
applicable
4.25.10 Use of Refinancing Facilities availed by the NRB made as per the agreement
4.26 Transparency and level of economy in the capital and operating expenditures.Whether Financial
Administration Bye-laws is adhered to while incurring such expenditures
4.27 Compliance with internal rules, regulations and guidelines
Comment on the overall state of compliance with the internal rules, regulations and guidelines
4.28 Overall compliance of laws, regulations, circulars, directives and guidelines
Comment on the overall state of compliance with the laws, regulations, circulars, directives & guidelines
v08 ævÆ 236
5.
6.
OTHERS
5.1 Whether guarantees, all other contingent liabilities and off balance sheet exposures are properly recorded
and disclosed
5.2 Whether banks have entered into any contracts with related parties including the promoters, directors,
shareholders holding more than 1% and their undivided family
5.3 Compliance of pre-requisite conditions for Purchase of fixed assets
5.4
Compliance of regulatory relaxations issued to curb the impact of Covid-19 pandemic in financial
system (including reduction/discount on interest rates)
5.5 Any comments or issues, which the auditor feels appropriate to be communicated to the supervisor and is
not covered by the above
CONCLUSION
6.1 Type of Audit opinion expressed in the final audit Report
6.1.1 Unqualified
6.1.2 Qualified
6.1.3 Adverse
6.1.4 Disclaimer
6.2 Main reason for the qualified, adverse or disclaimer opinion on the financial statement produced, where
applicable.
6.3 Areas of operation where it is exposed to excessive risk
6.4 The risk areas where bank/FI has not been able to properly address these risks
6.4 Comment on the Major Problems faced by the Bank/FI
6.5 Overall opinion of the auditor on the operation and financial standing of the Bank/FI
v08 ævÆ 237
cg';"rL @!=@
sf]le8 !( ;Fu ;DalGwt Plss[t kl/kq / ;"rgf -ldlt @)&*÷)%÷)* ;Dd_
kq ;+Vof M a}=lj=lg=lj=÷gLlt÷kl/kq÷svu÷^÷)&&÷&*
ldltM @)&&÷)(÷)!
Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?,
dxfzo,
o; a}+saf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg, @)&& sf]
ljleGg O=k|f= lgb]{zgx?df o;};fy ;+nUg tflnsf adf]lhd ;+zf]wg÷kl/dfh{g÷yk ul/Psf] xF'bf ;f]xL adf]lhd ug'{ u/fpg' x'g
g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u u/L of] lgb]{zg hf/L ul/Psf] 5 .
!= O=k|f=lgb]{zg g+= @÷)&&, a'Fbf g+=* sf] pka'Fbf @ df v08 -ª_ yKf .
-ª_ JolQmut cfjfl;o 3/ shf{, ;jf/L ;fwg shf{ nufotsf JolQmut shf{ lng] u|fxsx?sf] shf{ e'QmfgLsf] >f]t clt
tyf dWod k|efljt If]qsf Aoj;fox? /x]sf] ePdf To:tf C0fLx?n] lnPsf] shf{sf] xsdf ;d]t of] Joj:yf nfu' ug{
;lsg] 5 .
@= O=k|f= lgb]{zg g++= !@÷)&& sf] a'Fbf g+ $ sf] pka'Fbf ! df ;+zf]wg .
$= sfnf];"rLdf ;dfj]z ug]{ k|lqmof
-!_ Ohfhtkqk|fKt ;+:yfn] bz nfv ?k}of jf ;f]eGbf a9Lsf] shf{ /sd sfnf];"rL ;DaGwL Joj:yf cGtu{t
sfnf];"rLdf /fVg l;kmfl/; ug'{ kg]{5 . o; Joj:Yff cg';f/ Ohfhtkqk|fKt ;+:yfaf6 hlt;'s} kl/df0fsf] shf{, ;fk6
tyf ;'ljwf /sd lnO{ gltg]{ C0fLx?nfO{ sfnf];"rLdf /fVg ;DalGwt Ohfhtkqk|fKt ;+:yfn] shf{ ;"rgf s]Gb|nfO{
l;kmfl/; ug{ afwf k'u]sf] dflgg] 5}g .
t/, sf]le8–!( af6 k|efljt C0fLsf] xsdf O=k|f=lgb]{zg g+= @! sf] a'Fbf $& cg';f/ ^ dlxgf jf ;f] eGbf sd
cjwLsf] Aofh aSof}tf /x]sf] cj:yfdf sfnf];"rLdf ;dfj]z ug]{ k|lqmof @)&* c;f/ d;fGt;Ddsf nflu :yug ug'{
kg]{5 .
#= O=k|f= lgb]{zg g++= @!÷)&& sf] a'Fbf g+ $& yk u/L qmd;+Vof ldnfg .
-$&_ sf]le8–!( af6 k|efljt C0fLsf] xsdf ^ dlxgf eGbf a9Lsf] Aofh aSof}tf g/x]sf] cj:yfdf lwtf] lnnfdL k|lqmof
@)&* c;f/ d;fGt;Ddsf nflu :yug ug'{ kg]{5 .
o; k|of]hgsf nflu, sf]le8–!( af6 k|efljt C0fLn] cfk\mgf] pBf]u Joj;fo tyf cfo>f]taf6 ;Dk'0f{ ls:tf e'Qmfg
ug{ g;ls Aofh aSof}tfdfq r'Qmf ug{ rfx]df ;f]sf] ljj/0f tyf lj:t[t hfgsf/L lnlvt ?kdf dfu u/L a}s
+ tyf
ljQLo ;+:yfn] ls:tfsf] Aofh dfq c;"n pk/ ug]{ Joj:yf ldnfpg' kg]{5 .
sfo{sf/L lgb]{zs
;+Vof M a}=lj=lg=lj=÷gLlt÷kl/kq÷svu÷*÷)&&÷&*
ldltM @)&&÷!!÷!^
Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?,
dxfzo,
o; a}+sjf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg @)&& sf] ljleGg
lgb]{zgx?df b]xfoadf]lhd ;+zf]wg ul/Psf] x'Fbf ;f]xL adf]lhd ug'{ u/fpg' x'g g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf]
clwsf/ k|of]u u/L of] lgb]{zg hf/L ul/Psf] 5 .
!= O=k|f=lgb]{zg g+= @÷)&&, a'Fbf g+=* sf] pka'Fbf @ df ;+zf]wg .
v08 ævÆ 238
-@_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfaf6 k|jfx ul/Psf shf{ dWo] sf]le8–!( af6 clt tyf dWod k|efljt
If]qdf k|bfg ul/Psf] shf{sf] xsdf C0fLsf] kl/of]hgf jf Joj;fodf k/]sf] k|efj tyf ljQLo cj:yfsf] d"Nofªsg
u/L C0fLsf] lnlvt sfo{of]hgf cg';f/ eljiodf pBf]u Joj;fo ;~rfngdf cfO{ C0f r'Qmf x'g ;Sg]df a}s tyf
ljQLo ;+:yf cfZj:t ePdf ;DalGwt C0fLsf] cg'/f]wdf Ps k6ssf] nflu C0fLn] a'emfpg'kg]{ Aofhsf] !) k|ltzt
/sd c;"n pk/ u/L b]xfosf zt{x?sf] cwLgdf /xL shf{sf] k'g/tflnsLs/0f /÷jf k'g/;+/rgf ug{ ;lsg] 5 . -!_
o:tf] k'g/tflnsLs/0f /÷jf k'g/;+/rgf @)&& k'; d;fGt leq ul/;Sg' kg]{5 .
-@_ o;/L k'g/tflnsLs/0f /÷jf k'g/;+/rgf ubf{ @)&^ k'; d;fGtdf ;lqmo shf{x?sf] nflu Go"gtd % k|ltzt
shf{ gf]S;fgL Joj:yf sfod u/L c;n ju{df juL{s/0f ug{ ;lsg]5 .
-#_ o;/L shf{ k'g/tflnsLs/0f /÷jf k'g/;+/rgf ul/Psf :ki6 cfwf/x? k|To]s shf{ kmfOndf ;+nUg x'g' kg]{5 .
-$_ :ki6 cfwf/ lagf k'g/tflnsLs/0f /÷jf k'g/;+/rgf ul/Psf] kfOPdf O=k|f= lgb]{zg g+= @÷)&^ sf] a'Fbf g+= ( sf]
pka'Fbf $-s_ cg';f/ shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
t/, a'emfpg'kg]{ Aofhsf] !) k|ltzt /sd a'emfpg g;s]sf] sf/0fn] @)&& k'; d;fGt;Dd shf{
k'g/;+/rgf÷k'g/tflnlss/0f ug{ c;dy{ C0fLx?af6 dfly plNnlvt zt{x?sf] clwgdf /lx a'emfpg' kg]{ Aofhsf] %
k|ltzt /sd c;"n pk/ u/L @)&* c;f/ d;fGtleq shf{sf] k'g/;+/rgf÷k'g/tflnsLs/0f ug{ pko'{Qm Joj:yfn]
afwf k'u]sf] dflgg] 5}g .
sfo{sf/L lgb]{zs
kq ;+Vof M a}=lj=lg=lj=÷gLlt÷kl/kq÷svu÷(÷)&&÷&*
ldltM @)&*÷@÷!!
Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?,
dxfzo,
o; a}+sjf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg @)&& sf] ljleGg
lgb]{zgx?df b]xfoadf]lhd ;+zf]wg ul/Psf] x'Fbf ;f]xL adf]lhd ug'{ u/fpg' x'g g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf]
clwsf/ k|of]u u/L of] lgb]{zg hf/L ul/Psf] 5 .
!= PsLs[t lgb]{zg, @)&& sf] O=k|f= lgb]{zg g+=@÷)&& sf] a'Fbf #^ sf] pka'Fbf -$_ yk u/L qmd;+Vof ldnfg .
xfn ;~rfngdf /x]sf :jf:Yo ;]jf k|bfos ;+:yf, c:ktfn jf pBf]ux?nfO{ lnlSj8 clS;hg Knf06 jf clS;hg
Knf06 :yfkgf ug]{ k|of]hgsf] nflu shf{ dfu ePdf cfwf/ b/df shf{ pknAw u/fpg' kg]{5 .
@= PsLs[t lgb]{zg, @)&& sf] O=k|f= lgb]{zg g+=@÷)&& sf] a'Fbf #( sf] k|ltaGwfTds a'Fbf -cf_ yk u/L qmd;+Vof ldnfg .
Aofh kF'hLs/0fsf] nflu o; a}+saf6 :jLs[lt k|fKt ul/;s]sf ljB't kl/of]hgfx?sf] Required Commercial
Operation Date kl/jt{g ePdf kl/jlt{t calw;Ddsf] Aofh k'FhLs/0f ug{ o; a}+ssf] :jLs[lt cfjZos kg]{ 5}g .
#= PsLs[t lgb]{zg, @)&& sf] O=k|f= lgb]{zg g+=^÷)&& sf] a'Fbf !^ sf] pka'Fbf -s_ sf] v08 # df ;+zf]wg .
k|ToIf cg'bfg vr{ M /fli6«o dxTjsf cfljisf/ s]Gb|, dfgj ;]jf h:tf k/f]ksf/L sfo{ ug]{ Pj+ clt ljkGg ju{sf
nflu lzIff tyf :jf:Yodf lqmofzLn ;+:yfnfO{ a}+s tyf ljQLo ;+:yfn] k|bfg u/]sf] /sd . ;DalGwt ;+:yfn] k|fKt
u/]sf] pQm /sd hLjg /Iff, ;fj{hlgs lxt jf k/f]ksf/L sfo{df vr{ ePsf] k|dfl0ft ljj/0f a}+s tyf ljQLo ;+:yfn]
k|fKt u/L cBfjlws u/L /fVg' kg]{5 .
$= PsLs[t lgb]{zg, @)&& sf] O=k|f= lgb]{zg g+=^÷)&& sf] a'Fbf !^ sf] pka'Fbf -s_ sf] v08 % df ;+zf]wg .
dxfdf/Lsf] xfnsf] ljifd kl/l:yltnfO{ b[li6ut u/L a}+s tyf ljQLo ;+:yfn] clS;hg l;ln08/, clS;hg sG;G6]«6/,
hLjg /Ifs EoflS;g, cf}ifwL cflbsf] ;xh cfk"lt{sf] nflu k|ToIf ?kdf u/]sf] vr{ Pj+ ;+:yfdf sfo{/t sd{rf/Lsf]
nflu sf]le8–!( h:tf dxfdf/LhGo /f]uaf6 ;'/lIft /fVg, /f]syfd ug{ tyf pkrf/ ubf{ nfUg] -jf:tljs lan
adf]lhdsf]_ vr{ .
%= PsLs[t lgb]{zg, @)&& sf] O=k|f= lgb]{zg g+=^÷)&& sf] a'Fbf !^ sf] pka'Fbf -u_ df ;+zf]wg .
a}+s tyf ljQLo ;+:yfn] ;+:yfut ;fdflhs pQ/bfloTjdf vr{ ubf{ Ps} ef}uf]lns If]q tyf ljifo -h:t}M lzIff,
:Jff:Yo cflb_ df dfq ;Lldt geO{ cfkm\gf] sfo{If]qleqsf ef}uf]lns If]qdf hLjg /Iff, ;fj{hlgs lxt tyf k/f]ksf/L
sfo{nfO{ k|fyldstfdf /fvL Gofof]lrt 9Ën] vr{ ug]{ Joj:yf ldnfpg' kg]{5 .
^= PsLs[t lgb]{zg, @)&& sf] O=k|f= lgb]{zg g+=!%÷)&& sf] a'Fbf # sf] pka'Fbf @ df k|ltaGwfTds jfSof+z yk .
shf{ k|jfx ubf{ C0fL;Fu ul/g] ;Demf}tfdf jflif{s k]gfn Aofhb/ @ k|ltzt ljGb'eGbf a9L gx'g] u/L pNn]v ug'{kg]{5 .
k]gfn Aofh u0fgf ubf{ Dofb gf3]sf] ;fFjf /sddf jflif{s k]gfn Aofhb/n] ljnDa ePsf] ;dofjlwsf nflu sfod x'g
cfpg] /sd eGbf a9L lng / k]gfn Aofhdf Aofh nfUg] u/L /sd c;'n pk/ ug{ kfOg] 5}g .
v08 ævÆ 239
t/, sf]le8–!( ;+qmd0f Go"gLs/0fsf nflu hf/L ePsf] lgif]wf1f cjlwe/ / ;f] cjlw ;dfKt ePsf] & lbg;Dd a}+s
tyf ljQLo ;+:yfx?n] u|fxsaf6 shf{ c;'nLdf s'g}klg k|sf/sf] k]gfN6L jf cltl/St z'Ns lng kfOg] 5}g .
&= PsLs[t lgb]{zg, @)&& sf] O=k|f= lgb]{zg g+=!^÷)&& sf] a'Fbf # sf] pka'Fbf @ df ;+zf]wg .
-@_ Ohfhtkqk|fKt ;+:yfn] sf/f]af/ gePsf art vftfsf] xsdf # jif{ Pjd\ sn vftf / rNtL vftfsf] xsdf ^
dlxgf eGbf a9L ;dofjlw JotLt ePkl5 To:tf] vftf lgliqmo -Dormant_ ug'{kg]{5 . o; cl3 a}+s tyf ljQLo
;+:yfsf] gLltut Joj:yfadf]lhd lgliqmo ul/Psf vftfx?sf] xsdf o;} Joj:yfadf]lhd cWofjlws ug'{kg]{5 . ;f]
vftf ;lqmo ubf{ ;+:yfsf] u|fxs klxrfg;DaGwL gLlt adf]lhd cBfjlws ePsf] vftfsf] xsdf ;DalGwt u|fxssf]
lgj]bgjfx]s cGo sfuhft lng cfjZos x'g] 5}g .
;fy}, sf]le8–!( af6 ljsl;t ePsf] c;xh kl/l:yltnfO{ dWogh/ u/L ljB'tLo dfWodaf6 ;d]t u|fxs klxrfg
cBfjlws u/L÷u/fO{ ;f] sf] k'li6 ug]{ Joj:yf u/L lgliqmo vftf ;'rf? ug{ ;lsg] 5 .
*= PsLs[t lgb]{zg, @)&& sf] O=k|f= lgb]{zg g+=@!÷)&& sf] a'Fbf $* yk u/L qmd;+Vof ldnfg .
sf]le8–!( ;+qmd0f Go"gLs/0fsf nflu hf/L ePsf] lgif]wf1f cjlwsf] nflu ljz]if Joj:yf
-s_ lgif]wf1f cjlwe/ / ;f] cjlw ;dfKt ePsf] Ps dlxgf;Dd a}+s tyf ljQLo ;+:yfn] s'g} klg k|sf/sf]
c;'nL;DaGwL ;"rgf jf lnnfdL;DaGwL ;"rgf hf/L ug{ kfOg] 5}g .
-v_ lgif]wf1f cjlwdf Dofb ;dfKt ePsf d'2lt lgIf]k, hdfgt tyf k|tLtkq / cGo shf{sf] xsdf ;DalGwt
u|fxsn] cg'/f]w u/]df a}+s tyf ljQLo ;+:yfn] cfjZos k|lqmof k"/f u/L gjLs/0f ug{ ;Sg]5g\ .
-u_ a}+s tyf ljQLo ;+:yfn] lgif]wf1fsf] cjlwdf shf{sf] ls:tf jf Jofh e'QmfgL u/L ljZj;gLotf sfod ug{;Sg]
u|fxsnfO{ k|f]T;fxg:j?k Aofhb/ jf Aofh /sddf 5'6 k|bfg ug{ ;Sg]5g\ . ;~rfns ;ldltn] o:tf] 5'6;DaGwL
Joj:yfsf] lg0f{o u/L j]a;fO6df ;fj{hlgs u/L kf/bzL{ 9+un] nfu" ug'{kg]{5 .
sfo{sf/L lgb]{zs
kq ;+Vof M a}=lj=lg=lj=÷gLlt÷kl/kq÷svu÷!÷)&*÷&(
ldltM @)&*÷$÷!!
Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?,
dxfzo,
o; a}+sjf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg @)&& sf] ljleGg
lgb]{zgx?df b]xfoadf]lhd ;+zf]wg ul/Psf] x'Fbf ;f]xL adf]lhd ug'{ u/fpg' x'g g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf]
clwsf/ k|of]u u/L of] lgb]{zg hf/L ul/Psf] 5 .
!= O=k|f=lgb]{zg g+= @ sf] a'Fbf ( sf] v08 -!_ sf] pk v08 -s_ df k|ltaGwfTds jfSof+z yk .
t/, sf]le8 !( dxfdf/Lsf] sf/0fn] a}+lsª ;DklQsf] u'0f:t/df k/]sf] k|efjnfO{ b[li6ut u/L ;du| ljQLo :yfloTj
k|aw{g ug{ c;n au{df juL{s/0f ePsf shf{sf] xsdf Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cf=a= @)&&÷&* sf]
jflif{s ljQLo ljj/0f tof/ ubf{b]lv ;fwf/0f shf{ gf]S;fgL Joj:yf ! k|ltztsf] cltl/Qm )=# k|ltzt yk u/L s'n
!=# k|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .
@= O=k|f=lgb]{zg g+= @ sf] a'Fbf $! df pka'Fbf # yk .
sf]le8 !( dxfdf/Lsf] ;dodf k'g?Tyfgsf] nflu Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfaf6 k|jfx ePsf yk shf{ rfn'k'FhLsf] @) k|ltzt / cfjlws shf{sf] !) k|ltzt_ lgwf{l/t cjlwdf e'QmfgL x'g g;s]sf] cj:yfdf % k|ltzt
shf{ gf]S;fgL Joj:yf sfod u/L ;f] shf{sf] e'QmfgL cjlw a9Ldf ! jif{ ;Dd yk ug{ ;lsg]5 .
#= O=k|f=lgb]{zg g+= $ sf] a'Fbf g+= ! sf] v08 -ª_ sf] pkv08 -!_ df k|ltjGwfTds jfSof+z yk .
-ª_ cGtl/d ljQLo k|ltj]bg k|sfzg ug'{ kg]{
-!_ a}+s tyf ljQLo ;+:yfn] PsLs[t ljQLo k|ltj]bg nufot k|d'v ljQLo kl/;"rsx? -Major Financial Indicators_
sf] cGtl/d ljQLo k|ltj]bg -;+lIfKt k|ltj]bg_ o; k|of]hgsf nflu tf]lsPsf] 9fFrfdf x/]s qodf;sf] dlxgf Joltt
ePsf] ldltn] !% lbgleq s'g} Ps /fli6«o:t/sf] b}lgs klqsfdf clgjfo{ ?kdf k|sflzt u/L ;f]sf] Ps k|lt a}+s tyf
ljQLo ;+:yf lgodg ljefu / ;DalGwt ;'kl/j]If0f ljefunfO{ ;d]t pknAw u/fpg' kg]{5 . ;fy}, cGtl/d ljQLo
k|ltj]bgsf] lj:t[t ljj/0f o; a}+sn] tf]lslbPsf] 9fFrfdf cfkm\gf] j]a;fO6df /fVg' kg]{5 . o;/L lj:t[t cGtl/d
ljQLo k|ltj]bg j]a;fO6df /flvPsf] Joxf]/f klqsfdf k|sfzg ul/g] k|ltj]b gdf ;d]t pNn]v ug{' kg]{5 .
t/, cfly{s jif{ @)&&÷&* sf] rf}yf] qodf;sf] cGtl/d ljQLo k|ltj]bg -;+lIfKt k|ltj]bg_ k|sfzg ug]{ cjlw @)&*
;fpg d;fGt;Dd sfod ul/Psf] 5 .
$= O=k|f=lgb]{zg g+= $ sf] a'Fbf g+= # sf] pka'Fbf -v_ sf] v08 -c_ ;+zf]wg .
-c_ Ohfhtkqk|fKt ;+:yfsf] n]vfgLlt adf]lhd n]vfÍg ul/Psf] shf{sf] Aofh cfDbfgL dWo] o; a}+ssf] lgb]{zg
adf]lhd k|f]befjL cfwf/ (Accrual Basis) df n]vfÍg ul/g] Aofh cfDbfgL -h:t}M o; a}+ssf] k"j{ :jLs[lt lnO{ /fli6«o
k|fyldstfk|fKt If]qdf nufgL ul/Psf] shf{df k'FhLs/0f ul/Psf] Aofh /sd tyf cfly{s jif{ ;dfKt ePsf] !%
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lbgleq k|fKt ePsf] Aofh /sd_ afx]ssf cGo k|fKt x'g afFsL Aofh cfDbfgL a/fa/sf] /sddf k|rlnt lgodfg';f/sf]
cfos/ tyf sd{rf/L af]g; s6\6f u/L afFsL] /sdnfO{ ;l~rt d'gfkmf (Retained Earning) nfO{ vr{ u/L lgodgsf/L
sf]ifdf hDdf ug'{ kg]{5 . pQm Aofh /sd k|fKt x'g cfPdf lgodgsf/L sf]ifaf6 ;l~rt d'gfkmf (Retained Earning)
df lkmtf{ ug{ ;lsg]5 .
t/, @)&* c;f/ d;fGt leqdf c;'n x'g'kg]{ Aofh /sd @)&* ebf} !% ut] leq k|fKt ePdf To:tf] /sdnfO{ @)&*
c;f/ d;fGtsf] cfDbfgLdf n]vfª\sg ug{ ;Sg]5g\ .
%= O=k|f=lgb]{zg g+= ^ sf] a'Fbf g+= ^ sf] klxnf] cg'R5]b ;+zf]wg .
sd{rf/Lx?sf]] bIftf clej[l4 ;DaGwdfM
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfn] cfkm\gf sd{rf/Lx?sf]] bIftf clej[l4sf nflu k|To]s jif{ ut cfly{s jif{sf]
s'n tnaeQf vr{sf] Go"gtd # k|ltzt /sd tflnd tyf j[lQ ljsf;df vr{ ug'{ kg]{5 . t/, of] Joj:yf cfly{s
jif{ @)&&÷&* sf] nflu clgjfo{ x'g] 5}g .
^= O=k|f=lgb]{zg g+= @! sf] a'Fbf g+= & ;+zf]wg .
&= nfef+; ljt/0f ;DaGwL Joj:yfM
Ohfhtkq k|fKt a}+s tyf ljQLo ;+:yfx?n] cfly{s jif{ @)&&÷&* sf] v'b ljt/0fof]Uo d'gfkmfsf] #) k|ltzt;Dd
dfq gub nfef+; 3f]if0ff tyf ljt/0f ug{ kfpg]5g\ .
t/,
-s_ o:tf] gub nfef+z Ohfhtkqk|fKt ;+:yfsf] @)&* c;f/ d;fGtdf sfod lgIf]ksf] efl/t cf};t Aofhb/sf]
k|ltzt eGbf a9L x'g] 5}g .
-v_ v'b ljt/0fof]Uo d'gfkmf s'n r'Qmf k'FhLsf] % k|ltzteGbf sd ePsf Ohfhtkq k|fKt ;+:yfn] s/ k|of]hgsf
nflu afx]s gub nfef+; ljt/0f ug{ kfpg] 5}gg\ .
sfo{sf/L lgb]{zs
kq ;+Vof M a}=lj=lg=lj=÷gLlt÷kl/kq÷svu÷@÷)&*÷&(
ldltM @)&*÷%÷*
Ohfhtkqk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?,
dxfzo,
o; a}+sjf6 æsÆ, ævÆ / æuÆ ju{sf Ohfhtkqk|fKt ;+:yfx?nfO{ hf/L ul/Psf] PsLs[t lgb]{zg @)&& sf] ljleGg
lgb]{zgx?df b]xfoadf]lhd ;+zf]wg ul/Psf] x'Fbf ;f]xL adf]lhd ug'{ u/fpg' x'g g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf]
clwsf/ k|of]u u/L of] lgb]{zg hf/L ul/Psf] 5 .
!= O=k|f=lgb]{zg g+= @ df a'Fbf * sf] pk a'Fbf @ sf] k|ltjGwfTd jfSof+zdf ;+zf]wg .
t/,
-s_ a'emfpg'kg]{ Aofhsf] !) k|ltzt /sd a'emfpg g;s]sf] sf/0fn] @)&& k'; d;fGt;Dd shf{ k'g/;+/rgf÷
k'g/tflnsLs/0f ug{ c;dy{ C0fLx?af6 dfly plNnlvt zt{x?sf] cwLgdf /xL a'emfpg' kg]{ Aofhsf] % k|ltzt /sd
c;"n pk/ u/L @)&* c;f/ d;fGtleq shf{sf] k'g/;+/rgf÷k'g/tflnsLs/0f ug{ ;lsg] 5 .
-v_ a'Fbf -s_ adf]lhd @)&* c;f/ d;fGtleq k'g/;+/rgf÷ k'g/tflnsLs/0f ug{ c;dy{ sf]le8–!( af6 clt
k|efljt ko{6g, rnlrq, kf6L{ Kofn];, ;fj{hlgs oftfoft tyf lzIff If]qsf C0fLx?af6 dfly plNnlvt zt{x?sf]
clwgdf /lx a'emfpg' kg]{ Aofhsf] % k|ltzt /sd c;"n pk/ u/L @)&* k'; d;fGtleq shf{sf]
k'g/;+/rgf÷k'g/tflnsLs/0f ug{ ;lsg] 5 .
@= O=k|f=lgb]{zg g+= @ df a'Fbf ( sf] pk a'Fbf ^ sf] pka'Fbf 3 df p yk u/L qmd;+Vof ldnfg .
-p_ sf]le8–!( jf6 k|efljt ljleGg k]zfdf ;+nUg k]zfut Joj;foLx?nfO{ k|bfg ul/g] shf{ .
#= O=k|f=lgb]{zg g+= @ df a'Fbf #$ df pka'Fbf * yk .
-*_ sf]le8–!( af6 clt k|efljt ;fj{hlgs oftfoft Joj;foLnfO{ ;jf/L ;fwg ;+Rffng tyf dd{t ;Def/sf] nflu
a}+s tyf ljQLo ;+:yfn] k|lt ;jf/L ;fwg ? @ nfv;DDf yk shf{ k|bfg ug{ ;Sg] 5g\ . o:tf] yk shf{sf nflu
Debt to Equity Ratio / Psn u|fxs shf{ ;Ldf sfod ug{ @)&( c;f/ d;fGt;Dd clgjfo{ x'g] 5}g .
$= O=k|f= lgb]{zg g+=@÷)&& sf] a'Fbf #^ sf] pka'Fbf -%_ yk u/L qmd;+Vof ldnfg .
%= dxfdf/LhGo /f]usf] pkrf/sf] nflu g]kfn ;/sf/af6 dfGotf k|fKt vf]k pTkfbg ug]{ pBf]u :yfkgf ug{]
k|of]hgsf] nflu shf{ dfu ePdf a}+s tyf ljQLo ;+:yfx?n] Jofj;foLs of]hgf d"Nof+sg u/L cfwf/ b/df shf{
pknAw u/fpg' kg]{5 .
%= O=k|f= lgb]{zg g+=@÷)&& sf] a'Fbf #^ sf] pka'Fbf -^_ yk u/L qmd;+Vof ldnfg .
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-^_ c:ktfn gePsf :yfgLotxdf !)) a]8;Ddsf] c:ktfn :yfkgf ug{ a}+s tyf ljQLo ;+:yfx?n] cfwf/b/df
clwstd @ k|ltzt ljGb' ;Dd lk|ldod yk u/L ?= @) s/f]8 ;Dd shf{ k|jfx ug{ ;Sg]5g\ .
^= O=k|f=lgb]{zg g+= @ df a'Fbf $! df pka'Fbf # yk .
-#_ sf]le8–!( af6 clt k|efljt If]qx? dWo] /]i6'/]06, kf6L{ Kofn];, ;fj{hlgs oftfoft, lzIf0f ;+:yf / dgf]/~hg
Joj;fo tyf gub k|afx ca?4 ePsf n3', 3/]n', ;fgf tyf demf}nf Joj;foLnfO{ k/]sf] sf]le8–!( sf] c;/
d"NofÍg u/L To:tf C0fLx?n] @)&* k'; d;fGt;Dd e'Qmfg ug'{kg]{ ;fFjf tyf Aofh bfloTjnfO{ Ps jif{ ;Dd Dofb
yk u/L sDtLdf rf/ ls:tfdf c;'nL ug]{ Joj:yf ldnfpg' kg]{5 . o:tf] AofhnfO{ k'FhLs/0f ug{ gkfOg] tyf k]gfn
Aofh gnfUg] Joj:yf ldnfpg' kg]{5 .
&= O=k|f=lgb]{zg g+= @ df a'Fbf $! df pka'Fbf $ yk .
-$_ sf]le8–!( af6 clt k|efljt If]qx? dWo] xf]6n, 6«fen, 6«]lsË / xjfO{ ;]jf h:tf afXo ko{6sdf lge{/ /xg'kg]{
Joj;foLnfO{ k/]sf] sf]le8–!( sf] c;/ d"NofÍg u/L @)&( c;f/ d;fGt ;Dd kfSg] AofhnfO{ 5'6\6} lx;fa /fvL b'O{
jif{ ;Dddf sDtLdf rf/ ls:tfdf c;'nL ug]{ Joj:yf ldnfpg' kg]{5 . o:tf] AofhnfO{ k'FhLs/0f ug{ gkfOg] / yk
xhf{gf tyf k]gfn Aofh gnfUg] Joj:yf ldnfpg' kg]{5 .
*= O=k|f=lgb]{zg g+= @ df a'Fbf $! df pka'Fbf % yk .
-%_ sf]le8–!( sf] hf]lvd Go"gLs/0fsf nflu hf/L ePsf] lgif]wf1fnfO{ dWogh/ u/L C0fLx?n] @)&* c;f/;Dd
e'QmfgL ug'{ kg]{ OPdcfO{÷OSo"cfO{ jf cGo ;fFjf Aofh lgif]wf1fsf] sf/0fn] e'QmfgL ug{ g;s]sf] cj:yfdf C0fLsf]
ljQLo l:ylt d"NofÍg u/L @)&* k'; d;fGt;Dd e'QmfgL Dofb yk ug{ ;Sg]5g\ .
(= O=k|f=lgb]{zg g+= @ df a'Fbf $@ yk u/L qmd;+Vof ldnfg .
$@= sf]le8–!( k|efljt Joj;fosf] Business model, jf business idea kl/jt{g M
Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfaf6 k|jfx ul/Psf shf{ dWo] sf]le8–!( af6 k|efljt n3', 3/]n', ;fgf tyf
demf}nf Joj;foLsf] shf{sf] xsdf C0fLsf] kl/of]hgf jf Joj;fodf k/]sf] k|efj tyf ljQLo cj:yfsf] d"NofÍg u/L
C0fLsf] lnlvt Business Proposal sf] cfwf/df kl/of]hgfsf] k|s[lt, p2]Zo, Business Model, jf Business Idea
kl/jt{g u/L km/s 9+un] Joj;fo ;~rfng ug{ rfx]df eljiodf pBf]u Joj;fo ;~rfngdf cfO{ C0f r'Qmf x'g
;Sg]df a}s tyf ljQLo ;+:yf cfZj:t ePdf ;DalGwt C0fLsf] cg'/f]wdf Ps k6ssf] nflu @)&* r}tleq Joj;fo
kl/jt{g ug{ ;lsg]5 .
-s_ o; lsl;dsf] kl/jt{gnfO{ shf{sf] b'?kof]u, k'g/;+/rgf jf k'g/tflnsLs/0f dflgg] 5}g .
-v_ o; lsl;dsf] kl/jt{gsf] qmddf Aofh k'FhLs/0f ug{ kfOg] 5}g .
!)= O=k|f=lgb]{zg g+= @ df a'Fbf $# yk u/L qmd;+Vof ldnfg .
$#= ls:tf /sd sd ug]{ ;DaGwdf M
a}+s tyf ljQLo ;+:yfx?n] shf{ k|jfx u/]sf C0fLx?dWo] sf]le8–!( sf] sf/0f ljQLo cj:yf tyf gub k|jfxdf
gsf/fTds c;/ k/]sf C0fLx?nfO{ a}+s tyf ljQLo ;+:yf :jod\n] ljZn]if0f u/L ls:tf /sd 36fO{ e'QmfgL cjlw yk
ug{ ;Sg]5g\ . o; lsl;dsf] kl/jt{gnfO{ shf{sf] k'g/;+/rgf jf k'g/tflnsLs/0f dflgg] 5}g .
!!= O=k|f=lgb]{zg g+= !&÷)&& sf] a'Fbf g+= # df pk a'Fbf w, g, k, km yk .
-w_ sf]le8–!( sf] sf/0f ko{6g If]qdf /f]huf/L u'dfPsf JolQm :j/f]huf/ x'g]u/L Joj;fo ;~rfng ug{ k|jfx x'g] ?=
!% nfv;Ddsf] shf{ .
-g_ C0fL :jod\ /f]huf/ x'g] p2]Zon] ;jf/L ;fwg vl/b ug{ k|jfx x'g] ?= @% nfv;Ddsf] shf{ .
-k_ Dflxnf pBdLåf/f n3' pBd tyf :j/f]huf/d"ns Joj;fo ;~rfng ug{ kl/of]hgfsf] lwtf]df k|jfx x'g] ?= @)
nfv;Ddsf] shf{{ . o:tf] shf{sf] clgjfo{ ?kdf aLdf ug'{ kg]{ 5 .
-km_ jf:tljs s[lif Joj;foLnfO{ ?= @) nfv;Dd s[lif Joj;fo ;~rfng ug{ kl/of]hgfsf] lwtf]df k|jfx x'g] shf{{ .
o:tf] shf{sf] clgjfo{ ?kdf aLdf ug'{ kg]{5 .
sfo{sf/L lgb]{zs
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