Creditmanual Nepali

shf{ lgb{l] zsf
@)^)
-;+zf]wg ;lxt_
/fli6«o jfl0fHo a+s

} lnld6]8
s]Gb|Lo sfof{no
l;+xb/jf/
ljifo ;"rL
qm=;+= k]h g+=
cWofo – ! kl/ro
!= lb3{sfnLg cjwf/0ff !
@= ;fdfGo shf{ l;4fGt !
#= C0fsf nflu u|fXo shf{x? !
$= cgk]lIft -cof]Uo_ shf{x? @
%= lgif]lwt C0f #
^= a+s
} sf sd{rf/Lx?sf] nflu g}ltstfsf lgodx? #
&= a+s} sd{rf/Lx?sf] kl/jf/nfO{ hfg] shf{ $
*= shf{ gLltsf ckjfbx? $
(= shf{ nufgLsf If]qdf laljlws/0f $
!)= Psn u|fxs ;Ldf $
!)=! cfk;L ;DaGw ePsf u|fxsnfO{ Pp6} ;d"x dflgg] Aoj:yf %
!)=@ Psn u|fxs ;Ldfsf ckjfbx? %
!!= ;'/lIft C0f ;Ldf ^
!@= pBf]unfO{ k|bfg ug{] shf{ ;Ldf ^
!#= lb3{sflng shf{ &
!$= ef}uf]lns If]qut shf{ &
cWofo – @ shf{sf k|sf/

!= rfn' k"h
F L *
@= lb3{sflng shf{ (
#= sf]ifdf cfwfl/t tyf u}x| sf]ifdf cfwfl/t shf{÷;'lawf (
$= sf]ifdf cfwfl/t shf{ - ) !!
s_ cf]e/8«fˆ6 ÷ gub shf{ ( ) !!
v_ xfO{kf]yLs]zg !!
u_ ;'g rfFbLsf] lwtf]df hfg] shf{ !@
3_ ;/sf/L ;'/If0fsf] lwtf]df hfg] shf{ !#
ª_ d'2tL /l;bsf] lwtf]df hfg] shf{ !#
r_ z]o/sf] lwtf]df hfg] shf{ !#
5_ k|yd >]0fLsf a+s
} x?sf] Uof/]06Ldf hfg] shf{ !$
h_ k|fyldstf If]q / ljkGg ju{sf shf{ !$
em_ cfoft shf{ – ( ) !$
qm=;+= k]h g+=
`_ lgof{t shf{ !%
!= k"j{ lgof{t KoflsË shf{ !%
@= lgof{t kZrft\ shf{ !%
6_ xfo/kr{h ] shf{ !%
7_ ;x–ljlQos/0f ( ) shf{ !^
8_ kl/of]hgf shf{ !^
!= lb3{sflng shf{ !^
@= rfn' k"h F L shf{ !&
9_ lwtf] shf{ !&
0f_ ljN; kr{h ] -lj=kL_ !&
cWofo – # lwtf] ;'/If0f

!= lwtf] ;'/If0fsf lsl;dx? !*
@= ;'/If0f km'sj' f ug{] jf csf{] ;'/If0f /fVg] @@
#= cGo nufgLstf{ ;+u ;x lwtf] /x]sf] ;'/If0f @@
$= ;'/If0fsf] d'NofÍg @#
%= ;'/If0fsf] k'gd{N" ofÍg @#
^= ;'/If0f sfuhftsf] ;'/Iff @#
&= ;'/If0f sfuhftsf] sfof{Gjog @#
*= aLdf @$
(= dflh{g b/ @%
cWofo – $ shf{ :jLs[ltsf k|lqmofx?

!= cfwf/e"t l;4fGtx? @^
@= u|fxs C0f cfj]bg @*
#= shf{ ;"rgf clgjfo{ ?kdf lng'kg{] @*
$= n]vf kl/If0f ePsf ljlQo ljj/0fx? @*
%= shf{ nufgL clVtof/L @*
^= clVtof/Lsf k|sf/x? #!
&= clVtof/L k|of]udf aGb]h #@
*= k'g/fjnf]sg ##
(= shf{ hf]lvd d"NofÍg ##
qm=;+= k]h g+=
!)= shf{ ljj/0f kq #$
!!= jflif{s k'g/fjnf]sg #$
!@= shf{ ljj/0f kqsf] tof/L #%
!#= ljlQo ljj/0fx?sf] cg'kft ljZn]if0f #^
!$= zt{x? ( ) #*
!%= zt{ pNn+3g ( ) sf cj:yfx? #(
cWofo – % shf{ Aoj:yfkg

!= shf{ k|aGwssf] lhDd]jf/L $)
@= If]qLo shf{ O{sfO{sf] lhDd]jf/L $!
#= 8fo/L l6kf]6 $@
$= u|fxssf] shf{ kmfO{n Aoj:Yffkg $#
%= shf{ ;'ljwf kq $$
^= clgoldttf $$
&= g]kfn /fi6« a+s
} sf] lgb{z
] gsf] kfngf $%
*= C0fLsf] hf]lvd >]0fLs/0f ( ) $^
(= shf{ alu{s/0f ;DaGwdf g]kfn /fi6« a+s} sf] lgb{z
] g $(
cWofo – ^ ;d:ofd'ns shf{sf] Aoj:yfkg

!= ;d:ofsf sf/0fx? %!
@= k"j{ r]tfjgLsf ;+st] x? %!
#= shf{ lgu/fgL k|ltj]bg %#
$= v/fa x'bF } uPsf shf{x?sf] Aoj:yfkg %#
%= shf{sf] nflu gf]S;fgL Aoj:yf÷ckn]vg %%
^= shf{ ;"rgf s]Gb| ( ) %%
&= sfnf] ;"rL %%
*= sfnf] ;"rLdf k/]sf C0fLx?nfO{ shf{ k|jfxdf k|ltaGw %%
(= shf{ c;"nL ;DaGwL sfg"gL Aoj:yf ( ) %%
e"ldsf
shf{ lgb{l] zsf, @)^) nfu' ePsf] kfFr jif{ ljlt;s]sf] 5 . o; cjlwdf a+s } df shf{ Aoj:yfkg / nufgL sfo{ z}nLdf
cfd'n kl/jt{g ePsf] ;a}n] dxz'; ul//x]sf] kl/k|I] odf o; qmdnfO{ lg/Gt/tf lbg cfjZostf cg';f/ ;do ;dodf
shf{ gLlt lgb{l] zsfx? ;+zf]wg / kl/dfhg{ eO{ nfu' x'bF } cfPsf] ePtfklg laleGg kl/kq, lgb{z ] g tyf cfb]zx?df
5l/P/ /x]sf ;+zf]lwt shf{ gLlt lgb{l] zsfx?nfO{ Plss[t u/L ;dofg'sn ' ePsf ;+zf]wgx?nfO{ ;d]t ;d]6L Ps k"0f{ shf{
lgb{l] zsf hf/L ug{' kg{] cfjZostf ePsf] x'bF f ;+zf]lwt tyf kl/dflh{t ?kdf of] shf{ lgb{l] zsf, @)^) -;+zf]wg ;lxt_
tof/ u/L nfu" ul/Psf] 5 . a+s } df shf{ ;DaGwL lgb{l] zsfx? 5'§f5'§} ?kdf hf/L ePsf] x'bF f cWoog pko'Qmtf tyf sfo{
Ps?ktfsf] nflu pkef]Qmf shf{ lgb{l] zsf, a+s } hdfgt lgb{l] zsf / lwtf] ;'/If0f d'NofÍg lgb{l] zsf ;d]t o;} shf{
lgb{l] zsfdf ;dfj]z ul/Psf] 5 . o;af6 a}s + shf{ ;DaGwL sfo{df ;+nUg sd{rf/Lx?nfO{ shf{ nufgLdf ;/n, ;xh /
Ps?ktf x'g] ck]Iff ub{5f+} . shf{ ;DaGwL cGo lgb{l] zsfx?df / ;fgf tyf n3' pBd lgb{l] zsf
5'§} hf/L e};s]sf] 5 .
a+}ssf nflu shf{ ;DaGwL dfu{ lgb{]zs l;4fGtx? M
shf{ nfugLsf qmddf a+s } n] dfu{ lgb{z
] s l;4fGtx?sf ?kdf /x]sf shf{sf] ;jntf, cfo cfh{gtf tyf a[l4 ;d]tnfO{
lgwf{/0f u/L shf{ k|:tfj :jLs[t ug{' kg{5
] .
cfwf/e"t l;4fGtx? M
;Dk"0f{ shf{sf] nflu lgDg cfwf/e"t l;4fGtx? /xg]5g\ .
!= gub k|jfx ÷ C0f e'QmfgL M
C0fLsf] k|lti7f cyjf a+s
} x?sf] cEof;af6 a9L k|efljt x'g' ' x'bF g} . shf{ nufgL ubf{ C0fLsf] Aofkf/÷Aoj;fosf] gub
k|jfxaf6 C0f ltg{ ;Sg] -;fFjf tyf Aofh_ Ifdtf clgjfo{?kdf ePsf] x'g' kg{] cj:yfnfO{ d'Vo Wofg lbg' kg{] ljifo xf] .
olb pk/f]Qm cj:yfsf] k|:tfj gePdf shf{ c:jLs[t ug{' kg{5 ] .
@= kof{Kt ;'/If0f M
C0fLn] ;fdfGo shf{ e'QmfgL of]hgf cg';f/ shf{ r'Qmf ug{ g;s]sf] cj:yfsf nflu shf{sf] e'QmfgL lglZrt ug{ clgjfo{
?kdf ;'/If0f lng'kb{5 .
cGtdf, of] lgb]l{ zsf nfu' eP kZrft\ a+s } sf] shf{ nufgL ;DaGwL sfo{df :ki6 lbzflgb{z ] ug{ ;kmn x'g5] / cfhsf]
k|ltikwf{Tds ahf/df shf{ nufgL;+u ;DalGwt a+s } sf sd{rf/Lx?n] of] lgb{l] zsfnfO{ k"0f{?kdf kfngf u/L kl/jlt{t ahf/
cg'?k a+s } nfO{ b]zs} Ps 7"nf], ;Ifd / cfw'lgs a+s
} sf] ?kdf :yfkLt u/fpg d2t ldNg] 5 eGg] xfdLnfO{ ljZjf; nfu]sf]
5 . 5fkfO{ q'6L, efiffut c:ki6tf tyf cGo s'g} låljwf ePdf cfjZostf cg';f/ kl/jt{g ul/g] 5 . ;fy} o; ;DaGwdf
/fo ;'emfj ;d]tsf] ck]Iff ul/Psf] 5 .
=======================
=======================
cfzLif uu{
hgfb{g cfrfo{
k|dv' sfo{sf/L clws[t
k|dv' shf{ clws[t
cWofo – !
kl/ro
shf{ gLlt lgb]l{ zsf
o; lgb]l{ zsfn] /fli6«o jfl0fHo a}s+ sf] shf{ sf/f]jf/ k|lqmof tyf shf{ lgoGq0fsf ljifodf
;fwf/0f dfu{ lgb]z
{ g ug]5 { . a}s
+ sf] shf{ hf]lvdsf] ;'/Iff vf; u/L shf{ nufgL ;DaGwL sfo{ ug]{
sd{rf/Lx?df e/ kg]{ x'bF f lgDg adf]lhd :yflkt shf{ gLlt, k|lqmof Pj+ lg0f{ox?df a9L Aojxfl/s /
gLlt ;Ddt x'g' cfjZos 5 .
o; lgb]l{ zsfdf /fli6«o jfl0fHo a}s

+ sf] shf{ hf]lvdsf] ;'/Iffy{ cfjZos ljZn]if0f, Aoj:yfkg
Pj+ sfuhkq tof/L ;DaGwL gLltsf ljifox? ;dfj]z ul/Psf 5g\ . shf{ k|jfx ug]{ ;Dk"0f{ sd{rf/Lx?n]
cfkm"nfO{ oL gLltx?;Fu kl/lrt u/fpg'sf ;fy} of] lgodfjnLaf6 lgb]l{ zt x'g' cfjZos 5 .
cfˆgf u|fxsx?sf] pRrtd ljZjf;, cfb/ tyf uf]klgotf sfod ug'{ g} a}s + sf] gLlt xf] . pQm
ljZjf; clej[l4 ug{ u|fxsx? ;DaGwL ;Dk"0f{ hfgsf/L k"0f{tj/n] uf]kgLo /fVg' kb{5 .
!= lb3{sfnLg cjwf/0ff M
/fli6«o jfl0fHo a}s

+ sf] nIo ;du| g]kfnLx?sf] ;fy} Aoj;flos Pj+ pTkfbglzn If]qx?sf] ljlQo
Pj+ a}l+ sË ;]jf k'¥ofpg' xf] . o;f] ubf{ a}s
+ n] d'gfl;j k|ltkmn k|fKt ug]{ cfzf u/]sf] x'G5 . a}s
+ sf] d'Vo
sfd shf{ k|jfx ug'{ / lgIf]k :jLsf/ ug'{ xf] .
@= ;fdfGo shf{ l;4fGt M

+ sf] ;du| shf{ gLlt / k|lqmofx? tnsf ;fdfGo l;4fGtx?df cfwfl/t 5g\ .
!_ C0f lb+bf e/kbf]{ Pj+ c;'n ug{ ;lsg] cfwf/df lbg] .
@_ a}s + n] cfˆgf] kmfO{bf / lgIf]kstf{x?sf] ;'/IffnfO{ Wofgdf /fv]/ /sd nufgL ug]{ .
#_ g]kfnL gful/s / Aofkf/ Aoj;fosf] jf:tljs cfjZostfg';f/ shf{x? k|bfg ug]{ .
$_ g]kfn /fi6«« a}s
+ sf] lgb]z
{ gsf] kl/lw leq /x]/ sfg"g ;Ddt / gLltk/s ?kdf shf{ ljt/0f
sfo{ ;~rfng ug]{ .
#= C0fsf nflu u|fXo shf{x? M
o;sf] d'Vo nIf u|fxssf] rfn' k"h

+ Lsf] cfjZostf kl/k"lt{ ug{ 5f]6f] ;dofjlwsf] :jtM e'QmfgL
–!–
x'g] ;]jf ljsf; ug'{ xf] . s]xL 5flgPsf ljifodf kFh
" Lut vr{sf] cfjZostf kl/k"lt{ ug{ DofbL shf{
(Term Loan) lbg] af/] ljrf/ ug{ ;lsg] 5 t/ o:tf] C0fsf] ;Ldf C0fLsf] of]Uotfsf] cfwf/df shf{
lkR5] #) k|ltzt -k|fylds If]q shf{ afx]s_ dfq x'g5 ] .
pNn]lvt k|ltzt eGbf a9L x'g] ePdf ;~rfns :t/Lo shf{ ;ldltdf plrt sf/0f ;lxtsf] k|ltj]bg
k]z ug'{ kg]5
{ .
$= cgk]lIft -cof]Uo_ shf{x? M

tn pNn]lvt ljz]iftf dWo] s'g} ljz]iftf ePsf C0f cof]Uo dfgL c:jLs[t x'g5
] g\ / s]xL ljz]if
sf/0fjz gLltut ?kd} l:js[tL ePdf afx]s o:tf C0f k|jfx ug'{ x'bF g} .
s_ u|fxs dfyLsf] ljZjf; / lge{/tfdf k|Zg lrGx nfu]df h:t}M ljutdf 6f6 kN6]sf, o;
a}s
+ sf] jf cGo s'g} a}s
+ sf] sfnf] ;"rLdf kl/;s]sf .
v_ c;'nLsf nflu k"0f{tof hdfgL (Guarantee) k|bfg ug]d { f lge{/ /xg' kg]{ shf{ .
u_ cfjZos kof{Kt ljlQo ;"rgf / l/km/]G;x? lbg g;Sg] jf lbg grfxg] u|fxsx?, olb
;Dej ePdf n]vf kl/If0f (Audit) u/]sf] ljlQo ljj/0f k|fKt ug'{ cfjZos 5 .
3_ cg'dfgsf cfwf/df ul/g] Aoj;fosf nflu k|bfg ul/g] C0f .
ª_ ljz]if k|sl[ tsf C0f h:fdf a}s
+ sf] ;|ft] / ;fwgn] cfjZos cg'udg ug{ d'lZsn x'G5 .
r_ kof{Kt :jk"h
F Lut cfwf/ (Equity Base) gePsf C0f . a}s
+ n] s'g} klg Aoj;fosf nflu
!)) k|ltzt ljlQo ;|ft] pknJw u/fpg] 5}g .
5_ gofF Aoj;fo ;~rfng ug{ k|bfg ug]{ C0f, ha ;Dd ;+:yfksx?sf] k"j{ cg'ejsf ljifodf
a}s
+ ;Gt'i6 x'bF g} .
h_ oyfy{ d"No lgwf{/0f ug{ ufx|f] x'g] ;Lldt ahf/ ePsf j:t' jf ;]jfdf k|bfg ug]{ C0f h:t}M
l;Ssf ;+sng, l6s6 ;+sng, k]G6LË cflb .
em_ a}s
+ sf] zfvf sfof{nosf] Aofj;flos If]q eGbf aflx/ a:g] u|fxsx? .
`_ csf]{ a}s+ ;Fu sf/f]af/ u/L /x]sf To:tf u|fxsx? h;sf] xfd|f] a}s
+ df cfpg'sf] sf/0f :ki6
/ cf}lrTok"0f{ 5}g .
6_ /fd|f;
] uF ljljlws/0f gePsf] ;'/If0fdf k|bfg ul/g] C0f h:t}M Pp6} sDkgLsf] z]o/ .
7_ l;ldt ahf/ ePsf j:t' pTkfbsnfO{ k|bfg ul/g] C0f .
8_ cg'Tkfbs p2]Zosf nflu dfu x'g] C0f . t/ C0fLsf] AolQmut cfjZostf k'/f ug{ k|bfg
ul/g] shf{sf ;DaGwdf shf{ lkR5] lghsf] of]Uotfsf cfwf/df :jLsfo{ x'g5
] .
–@–
AolQmut cfjZostf M
!= cGo Aofkf/ Aoj;fodf nufgL ug{,

@= 3/ hUuf ;DaGwL Aoj;fodf nufgL ug{ .
#= Aofkf/ ug{ lnPsf] shf{ ldnfg ug{ tyf ;DklQ vl/b ug{ .
%= lgif]lwt C0f M
g]kfn /fi6«« a}s

+ sf] lgb]z
{ g efu @, kl/R5]b !$ / kl/R5]b !& -5_ cg';f/ lgif]w u/LPsf] C0fx? M
!_ a}s
+ sf] ;+rfns ;ldltsf ;+rfnsx? cyjf ltgLx?sf] ;uf]n kl/jf/sf ;b:ox?nfO{ hfg]
shf{ -;uf]nsf] kl/jf/sf ;b:ox? eGgfn] klt÷kTgL, 5f]/f÷5f]/L, wd{kq' ÷wd{kq' L, afa'÷
cfdf, bfh'÷efO{, lbbL÷alxgL tyf a]Un} a;]sf] ePtf klg To:tf ;DaGw ePsf AolQmdf
cfl>t ;Dk"0f{ AolQmx?_ .
@_ To:tf sDkgL tyf ;+:yfx?nfO{ hfg] shf{x? h;df ;+rfns tyf lghsf kl/jf/sf] ;f]
sDkgLsf] r'Qmf k"h
F Ldf !)Ü jf ;f] eGbf a9L z]o/ lx:;f ePsf] .
#_ Psn shf{ ;Ldf gf3]sf s'g} klg Psn u|fxs tyf ;d"xut u|fxsx?nfO{ hfg] shf{x? .
o; eGbf afx]s a}s

+ sf] gLlt lgod cGtu{t xft xltof/, lgif]lwt cf}ifwL Pj+ k|ltalGwt
s]ldsnx?df shf{ nufgL ug]{ 5}g .
of] lgb]l{ zsfn] a}s

+ sf] sd{rf/L lgodfjnL cg';f/ sd{rf/Lx?nfO{ lbg] sd{rf/L shf{nfO{ lgif]w
u/]sf] 5}g .
^= a}s
+ sf sd{rf/Lx?sf] nflu g}ltstfsf lgodx? M
a}s
+ sd{rf/Lx?sf] xsdf nfu' x'g] g}ltstfsf] lgodx?sf] ;DaGwdf g]kfn /fi6«« a}s
+ lgb]l{ zsfsf]
efu @ cWofo !* -$_ df lj:t[t ?kdf ;"lrs[t ul/Psf] 5 . b]xfosf Aoj:yfx? shf{ sf/f]jf/
;+u ;DalGwt 5g\ .
s_ a}s
+ sf] lxt lakl/tsf s'g} klg sfd sf/jfxLx?df sd{rf/Lx? k|ToIf jf ck|ToIf ?kdf
;+nUg x'g kfpg] 5}gg\ .
v_ sd{rf/Lx?n] ljlQo :jfy{sf] nfuL u|fxsx?nfO{ ;fk6L lbg kfpg] 5}g .
-u_ sd{rf/Lx?n] AolQmut lxt tyf nfesf] nfuL s'g} klg kbLo b'?kof]u ug{ kfpg] 5}g .
–#–
&= a}s
+ sd{rf/Lx?sf] kl/jf/nfO{ hfg] shf{ M
sd{rf/L ljlgodfjnLdf Aoj:yf ePsf]df afx]s a}s

+ sd{rf/L / ltgsf kl/jf/nfO{ s'g} lsl;dsf]
shf{ k|bfg ul/g] 5}g .
*= shf{ gLltsf ckjfbx? M
:j:Yo tyf e/kbf]{ shf{ k|jfxsf nflu dfu{ bz{g tyf cfwf/ k|bfg ug]{ pb]Zon] o; lgb]l{ zsfdf
shf{sf gLlt lgodx? AofVof ul/Psf] 5 . k"0f{tj/n] dfu{ lgb]z{ g cg'?k ePsf shf{ dfux?
afx]ssf ckafbdf kg]{ shf{ dfunfO{ shf{ k|aGwsnfO{ l:js[tLsf] nfuL pko'Qm ePsf] ljZjf;
nfu]df To:tf shf{ dfux?sf] :jLs[ltdf /f]s nufpg] o;sf] p2]Zo xf]Og . o:tf] cj:yfdf gLlt
ljk/Lt ePsf To:tf dfux?nfO{ klxrfg u/L plrt sf/0f ;lxt plrt :t/sf] shf{ ;ldlt
;dIf shf{ laj/0f kq k]z ug'{ kg]5
{ . shf{ gLlt ljk/Ltsf dfux? zfvf:t/sf] shf{ ;ldltn]
:jLs[t ug{ ;Sg] 5}g .
o; lgb]l{ zsfsf] gLlt lgod cg'?k gePsf t/ xfn sfod e}/x]sf k'/fgf] shf{x?sf] xsdf shf{
l:ytL ;Gtf]ifhgs cj:yfdf /x];Dd c;'nLsf] sf/jfxL rnfpg cfjZos 5}g .
(= shf{ nufgLsf If]qdf ljljlws/0f M
hf]lvd Go"lgs/0f ug{] pB]Zosf nflu ;a} k|sf/n] c;n tyf ljljlws/0f ePsf] hf]lvd ;DklQ
;lxtsf] shf{ nfugL (Portfolio) sfod ug]{ a}s + sf] gLlt /xg]5 h:t}M C0fL, pBf]u, ef}uf]lns
If]q, cjlw O{TofbL . lgDg pNn]lvt Aoj:yfn] shf{ ljljlws/0fsf] ;DaGwdf /fli6«o jfl0fHo
a}s
+ sf] gLlt k|i6 kf/]sf] 5 .
!)= Psn u|fxs ;Ldf M
g]kfn /fi6«« a}s

+ n] o; a}s
+ sf] nfuL lgDg lnlvt Psn u|fxs ;Ldf (Single Obligor Limit)
sfod u/]sf] 5 .
Psn u|fxs ;Ldf
u|fxssf] k|sf/ sf]ifdf cfwfl/t u}xs
| f]ifdf cfwfl/t
k'/fgf u|fxsx? %) s/f]8 ^@ s/f]8
gofF u|fxs jf kl/of]hgf shf{ @% s/f]8 %) s/f]8
k'/fgf u|fxsx? eGgfn] @)^@.*.^ ;Dddf o; a}s
+ af6 shf{ sf/f]jf/ ul//x]sf u|fxsx?nfO{ ;Demg' k5{ .
–$–
g]kfn /fi6« a}s
+ sf] lgb]z
{ g cg';f/ o; a}s
+ n] Psn u|fxs tyf ;DalGwt u|fxsx?sf] ;d'x (Group)
nfO{ pk/f]Qm /sd ;Ddsf] shf{ k|bfg ug{ ;Sg]5 . cfjZostf cg';f/ Psn u|fxs ;Ldf g]kfn /fi6«
a}s
+ af6 a[l4 x'g ;Sg]5 .
!)=! cfk;L ;DaGw ePsf u|fxsnfO{ Pp6} ;d"x dflgg] Aoj:yf M
;d'xsf] xsdf lj:t[t laj/0f g]kfn /fi6« a}s

+ sf] lgb]l{ zsfsf] lgb{z
] g g+= # df AofVof u/LPsf]
5 . ;+lIfKtdf Psn u|fxs ;Ldf kfngf ug]{ k|of]hgsf] nfuL æPs cfk;df ;DaGw ePsf
u|fxsx?sf] ;d'xÆ nfO{ b]xfosf] cj:yfdf Psn ;d'x ;Demg' k5{ .
-s_ s'g} sDkgLn] csf]{ sDkgLsf] @%Ü jf ;f] eGbf a9L z]o/ lnO{ :yfkgf u/]df To:tf b'a}
sDkgLx? . jf
-v_ s'g} sDkgLsf] ;+rfns, k|fO{e6] lnld6]8 sDkgLsf z]o/ xf]N8/x? tyf o:tf ;+rfnssf
jf z]o/ xf]N8/x?sf ;+oQ ' m ?kn] Psf3/df a;f]af; u/LcfPsf jf 5'§f 5'§} 3/df a;f]af;
u/]sf ktL, kTgL, 5f]/f, a'xf/L, 5f]/L, 5f]/L Hjf+O,{ wd{kq' L, afa', cfdf, bfh', efph', efO{ a'xf/L, lbbL
alxgL tyf o:tf ;DaGw ePsf AolQmn] kfng kf]if0f u/L cfPsf ;a} AolQmx? . o;sf
;fy} To:tf AolQmx? :jo+ jf lghx?sf o:tf gft]bf/n] PSn} jf ;+oQ ' m ?kdf csf]{
sDkgLsf] @% k|tLzt jf ;f] eGbf a9L z]o/ lnPsf] eP To:tf sDkgLx? jf
-u_ dfly pk bkmf -v_ df pNn]lvt ;+rfns, z]o/xf]N8/ jf cGo gft]bf/n] PSn} jf ;+oQ
' m
?kdf csf]{ sDkgLsf] @%Ü eGbf sd z]o/ lnPsf] ePtfklg To:tf sDkgLsf] Aoj:yfkgdf
To:tf] AolQmx?sf] lgDg lsl;daf6 lgoGq0f ePdf To:tf ;a} sDkgLx? M
-!_ ;~rfns ;ldltsf] cWoIf ePdf
-@_ sDkgLsf] sfo{sf/L k|dv
' ePdf
-#_ @%Ü eGbf a9L ;~rfnsx? lgo'Qm u/]df
-3_ Ps} ;d'xsf egL cfj4 /x]sf kmd{ sDkgL jf To:tf ;d'xsf ;b:ox? jf
-ª_ s'g} u|fxs tyf sDkgLn] csf]{ u|fxs tyf sDkgLnfO{ Cross Guarantee lbPdf To:tf
sDkgLx? .
!)=@= Psn u|fxs ;Ldfsf ckjfbx? M

Psn u|fxs ;Ldf b]xfosf cj:yfdf nfu' x'g] 5}g .
s_ d'2tL /;Lb, a}s
+ df /flvPsf] lgIf]k, g]kfn ;/sf/sf] lwtf]kq, g]kfn /fi6«« a}s
+ C0f
–%–
kqsf] lwtf]df / ljZj a}s + , PlzofnL ljsf; a}s
+ tyf cGt/fli6«o ljQ lgud nufotsf
ax'kIfLo (Multilateral) ;+:yfx? tyf Voflt k|fKt Rating Agency åf/f sDtLdf klg
A+ >]0fLdf Rated ePsf] cGt/fli6«o >]0fLs[t (Rated) a}s + jf g]kfn /fi6«« a}s+ n] a]nf
a]nfdf k|yd >]0fLsf] a}s
+ (First Class Bank) egL tf]ss ] f] a}s
+ x?sf] lgMzt{ hdfgtdf
k|bfg ul/g] shf{ ;fk6 tyf ;'ljwfx? .
-:jLs[t a}s
+ x?sf] ;"rLsf] nfuL s]Gb|Lo sfof{no;+u ;Dks{ ug]_{
-v_ lgDg ;fj{hlgs ;+:yfx?n] ljz]if k|sf/sf] pkef]Uo j:t' cfoft ug]{ p2]Zon] lng] C0f
tyf ;'ljwfx?
;+:yfg pkef]Uo j:t'

!= g]kfn cfon lgud k]6f« l] nod kbfy{, l8h]n,
d§Lt]n, Pn=kL= UofF;
@= g]kfn vfB ;+:yfg vfBfGg
-u_ g]kfn ;/sf/sf] k"0f{ jf cw{ :jfldTjdf /x]sf ;+:yf tyf sDkgLnfO{ a]Un} ;d'xsf] ?kdf
dflgg] 5 .
!!= ;'/lIft C0f ;Ldf (Prudential Lending Limit) :
;fdfGotM shf{ ;'lawfx? a}s

+ sf] lgDg jdf]lhdsf] -u|fxs÷;d'x_ ;'/lIft C0f ;Ldf leq ;Lldt
/fVg' kg]5
{ .
!_ sf]ifdf cfwfl/t g]= ?= !% s/f]8 @_ u}xs
| f]ifdf cfwf/Lt g]= ?= @) s/f]8
Psn u|fxs ;Ldfn] /fli6«o jfl0fHo a}s
+ n] Pp6f ;d'x dfly lng ;Sg] clwstd hf]lvdnfO{
hgfpF5 .
o:tf ;Ldf ;Dd nufgL ug{ g]kfn /fi6«« a}s
+ sf] :jLs[t k|fKt ePtf klg c;n shf{ Aoj:yfkg
(Portfolio Management) ug{ a}s + ;+u ljutdf /fd|f] sf/f]jf/ u/L lgoldt shf{ e'QmfgL ul/
/x]sf u|fxsx?nfO{ dfq clwstd ;Ldf k|bfg ug{ ;lsg]5 . cfjZostf cg';f/ clVtof/k|fKt
lgsfoaf6 pNn]lvt l;df a[l4 ug{ ;lsg]5 .
!@= pBf]unfO{ k|bfg ug]{ shf{ ;Ldf M
s'g} pBf]usf] pk ;d'x -h:t} M sfk]6{ pBf]u, xf]6n cflb_ sf] s"n shf{ ;Ldf a}s
+ sf] sf]ifdf
–^–
cfwfl/t s'n shf{sf] %Ü eGbf a9L x'g' x'bg} . a}s
+ sf] shf{ ;ldlt tyf ;+rfns ;ldltn] vf;
pBf]ux?nfO{ k|bfg ul/Psf] shf{ nufgL cg'udg ug]5 { . shf{ ;ldltn] c? nufgL of]Uo
7flgPsf pk–If]qx?sf] yk ;"rL tof/ ug]5 { .
!#= lb3{sflng shf{ (Term Loan) M

+ sf] shf{ sf/f]jf/sf] k|dv
' p2]Zo rfn' k"h
F Lsf nfuL cfjZos C0f k|bfg ug'{
xf] . a}s
+ n] ;fvjfnf u|fxsx?sf] k"h F Lut k|of]hgsf] nflu lb3{sflng shf{ ;'ljwfx? k|bfg ug{
;Sg]5 . pkef]Qmf shf{ AolQmut cfjZostf k'/f ug{ ;DklQ lwtf] /fvL lbO{g] lb3{sflng shf{,
tyf cfjf;Lo -3/_ / Aofkfl/s sDKn]S; lgdf{0f ug{ lbO{g] lb3{sflng shf{ afx]s o:tf shf{
k|foM h;f] clwstd @ jif{sf] u|; ] cjwL ;lxt & jif{ eGbf a9L x'g] 5}g .
cfjf; shf{sf] cjwL u|;

] cjwL ;lxt !% jif{ / hnljB't cfof]hgf shf{ *÷!) jif{ eGbf a9L
cjlwsf] x'g] 5}g .
s"n lb3{sflng shf{ -k|fylds If]q shf{ afx]s_ a}s + sf] s"n sf]ifdf cfwfl/t shf{sf] #)Ü eGbf
a9L x'g' x'b+ g} . a}s
+ sf] s]Gb|Lo sfof{no shf{ ljefun] o:tf ;Ldfsf nflu cfjZos cg'udg
ug]5
{ .
!$= ef}uf]lns If]qut shf{ M
xfn;Dd ef}uf]lns If]qsf] cfwf/df s'g} ljz]if lsl;dsf] shf{ nufgL ;Ldf sfod u/LPsf]
5}g . t/ eljiodf o;sf] cfjZostf kg{ ;Sg]5 . cfly{s tyf /fhgLlts cj:yf cg';f/ a}s + n]
s'g} ef}uf]lns If]qdf vf; lsl;dsf] pBf]udf shf{ nufgL ug{ lgoGq0f ug{ ;Sg]5 . o; k|sf/
sf] shf{ ;Ldfsf] cfjZostf af/] a+s} sf] shf{ ;ldltn] cg'udg ug]5
{ .
–&–
cWofo @
shf{sf k|sf/
a}s
+ n] lgDg k|sf/sf shf{x? pknAw u/fpFb5 M
!_ rfn' k"h
F L (Working Capital) M
;fwf/0ftM o:tf] shf{ l/elNjË ePsf]n] u|fxsn] :jLs[t ;Ldf;Dd shf{ lng'sf ;fy} lnPsf] shf{
e"QmfgL kZrft\ k"gM lng ;Sg]5 .
rfn' k"h
F L shf{ ;'ljwf lgDg cj:yfdf cfjZos x'G5 M—
• ;fdfGo Aofkf/ ;+rfngsf] nflu,
• sRrf kbfy{÷;fdfg vl/b ug{ / To:tf kbfy{÷;dfgaf6 tof/L ;fdfg pTkfbg / laqmL
ug{, pwf/f] jf gubdf ;fdfg laqmL ug{,
rfn' k"h
F L shf{sf] cfjZostf lgwf{/0f ubf{ Aoj;fosf] sfo{Ifdtf, rfn' k"h
F L rqm (Working
Capital Cycle) sf ;Dk"0f{ kIfx? h:t}M sRrf kbfy{÷;fdfg vl/b ubf{ nfUg] ;do,
k|zf]wg ug{ nfUg] ;do, pwf/f]df ;fdfg laqmL u/]sf] ;do, ;fdfg vl/b ubf{ pwf/f]
kfPsf] ;do cfbLnfO{ Wofg lbg' kg]5 { .
rfn' k'h
F L shf{ lgDg k|sf/sf x'g ;Sb5g\ .
• cf]e/8«fˆ6 (Overdraft)
• lgof{t shf{ (Pre-shipment/ Post-shipment Loan)
• cfoft shf{ (Trust Receipt Loan)
• xfO{kf]lys]zg shf{ (Hypothecation Loan)
• lwtf] shf{ (Pledge Loan)
• u}xs| f]ifdf cfwfl/t shf{ ;'ljwf h:t}M k|lttkq, hdfgt cflb .
tf]lsPsf] cj:yfdf afx]s ;fwf/0ftof rfn' k"hF L shf{ ;'ljwf !@ dlxgf eGbf a9Lsf] x'g] 5}g .
rfn'khF" L shf{ lgwf{/0f ubf{ df};dL cfjZostf (Seasonal Requirement) ;d]tnfO{ ljrf/
ug'{ kb{5, h:t}M lrgL, h'6 / wfg ldn cflb .
;]j] f k|bfg ug{]{ u|fxsx?sf] xsdf :6s geO{ ;fwf/0ftofM e'QmfgL x'g afFsL÷pwf/f]df k|bfg
u/]sf] ;]jfsf] nflu dfq rfn' k"h
F L cfjZostf x'g ;S5 . To:tf u|fxsx?nfO{ k|jfx x'g] rfn' k"h
F L
shf{sf] ;'/If0fsf] ?kdf cf;fdL /sd -;]jf k|bfg u/] jfkt e'QmfgL x'g afFsL /sd_ sf]
xfO{kf]lys]zg xs (Hypothecation Charge) >[hgf ul/lng' kg]5 { .
–*–
;fwf/0ftM o:tf shf{ v'b rfn' k"h
F L] (Bankable Net Current Asset) sf] &)% ;Dd nufgL
ug{ ;lsg]5 .
36L dflh{g÷gsf/fTds rfn' k"h
F L ePsf] v08df s]Gb|Lo :t/ shf{ ;ldltn] cfjZostf cg';f/
lgwf{/0f ug{ ;Sg]5 .
lwtf] ;'/If0f / dflh{g ;DaGwdf cWofo # df yk Aoj:yf ul/Psf] 5 .
@= lb3{sflng shf{ (Term Loan) :

o; k|sf/sf] shf{ Ps} k6ssf] sf/f]jf/sf] nfuL lbOG5 . h:t} – 3/hUuf, d];Lg tyf pks/0f
cflb vl/bsf] nfuL . o:tf shf{x?sf] e"QmfgL lgoldt ?kdf e} lglZrt calw leq ;Dk"0f{ shf{
e"QmfgL ul/G5 . s]lx ckjfbx? :j?k e"QmfgL z'? x'ge' Gbf cuf8L u|;] cjlw lbg] klg rng 5 . t/
of] tl/sfnfO{ k|fyldstf glbg' g} /fd|f] x'G5 . o:tf shf{x?sf] e"QmfgL pBf]u Aoj;fosf]
;sf/fTds gub k|jfxaf6 x'g' kb{5 . C0fLsf] e"QmfgL Ifdtf d"NofÍg ug{ o; k|sf/sf]
shf{x?sf] nflu k|If]lkt gub k|jfx (Cash flow forecast) k|fKt ug'{ kb{5 . kl/of]hgf oyfy{
5, 5}g lglZrt ug{sf nflu k|If]k0fsf] ljZn]if0f /fd|f; ] u+ ug'{ kb{5 . w]/} h;f] C0fLx?af6
;hutfsf] ;+st] x? (Sensitivities) ;d]t k|fKt ug'{ kg]5 { . h:t}M clt /fd|f] cj:yf, clt
g/fd|f] cj:yf, :jLsfo{ cj:yf cfbL .
pkef]Qmf shf{ lgb]z
{ Lsf adf]lhd ;jf/L ;fwg -rf/ kf+u_]| vl/b ug{sf nflu s'g} AolQm tyf
Aofkfl/s k|lti7fgnfO{ klg lglZrt cjwLsf shf{ :jLs[t ug{ ;lsg]5 .
lglZrt cjlwsf shf{x?sf] pbfx/0fx? M
• kl/of]hgf shf{
• xfo/kr]h { shf{
o:tf shf{x? cWofo # df pNn]v eP adf]lhd ;'/lIft ug'{ kg]5
{ .
#= + n] lgDg k|sf/sf sf]ifdf cfwfl/t (Funded) tyf u}x| sf]ifdf cfwfl/t
-Non-funded) shf{ ;'lawf pknAw u/fpFb5 .
s_ sf]ifdf cfwfl/t (Funded) :

o:tf] shf{df a}s+ sf] /sd C0fLsf] vftfdf hDdf ul/G5 .
s_ cf]e/8«fkm\6
v_ xfOkf]lys]zg
u_ ;'g rfFbLsf] lwtf]df hfg] shf{
–(–
3_ ;/sf/L ;'/If0fsf] lwtf]df hfg] shf{
ª_ d'2tL /l;bsf] lwtf]df hfg] shf{
r_ z]o/sf] ;'/If0fdf hfg] shf{
5_ k|yd >]0fLsf a}s + x?sf] Uof/]06Ldf hfg] shf{
h_ k|fyldstf If]q / lakGg ju{sf shf{
´_ lb3{sflng shf{ (Term Loan)
`_ lgof{t shf{ – k"j{ lgof{t shf{ (Pre-shipment) tyf lgof{t kZrft (Post-shipment) shf{
6_ xfo/kr]h{ shf{
7_ ;xljlQos/0f (Consortium) shf{
8_ kl/of]hgf shf{– l:y/ tyf rfn' k"h F L
9_ lwtf] shf{
0f_ lan kr]h{ -la=kL=_
t_ cfoft shf{ Trust Recipt Loan / Inward Bill for Negotiation (IBN) Loan
-o; ;DaGwL Aoj:yf Trade Finance Manual df pNn]v 5 ._
v_ u}x| sf]ifdf cfwfl/t shf{ (Non Funded) :

u}X sf]ifdf cfwfl/t shf{ (Non Funded) df a}s + sf] /sd nufgL gePtf klg o:tf]
;'lawf hf]lvdo'Qm 5 / o:tf] shf{ ;d]t kof{Kt dfqfdf ;'/lIft ePsf] x'g' k5{ eg]/ shf{
clws[tx?n] a'em\ g' kb{5 .
c_ k|ltt kq M
k|lttkq sf/f]jf/ ug{sf] nflu xfnnfO{ d'Vo zfvf sfof{no ljzfnahf/, zfvf sfof{nox?
la/f6gu/, la/u+h, ef]6flx6L, cd/l;+xrf]s, g]kfnu~h / e}/xjfnfO{ k|bfg ul/Psf] 5 .
o; ;DaGwL Aoj:yfx? Trade Finance Manual, 2007 df ul/Psf] 5 .
cf_ a}s
+ Uof/]06L
!_ la8 a08
@_ k/km/d]G; a08
#_ clu|d e"QmfgL
$_ ljlQo hdfgt (Financial Guarantee)
%_ sfp06/ Uof/]G6L (Counter Guarantee)
^_ j08]8 j]o/xfp; Uof/]G6L
&_ ljlQo ;+:yfx?sf] kIfdf Uof/]G6L
-o; ;DaGwL lj:t[t Aoj:yf a}s
+ hdfgt lgb]l{ zsfdf pNn]v 5 ._
–!)–
$= sf]ifdf cfwfl/t shf{ M
s_ cf]e/8«fkm\6÷gub shf{ (Cash Credit)
u|fXo u|fxsx? M g]kfn ;/sf/sf ;DalGwt lgsfox?df slDtdf ^ dlxgf cufl8 btf{
ePsf Jofkfl/s k|lti7fgx? . a}s + ;Fu klxn] b]lv /fd|f] sf/f]jf/ ub}{
cfO{/x]sf u|fxx?sf] xsdf ^ dlxgfsf] cjlw nfu' x'g5 ] g} .
k|of]hg M rfn' k"hF L
cjlw M a9Ldf ! jif{ / ;do ;dodf gljs/0f ug{ ;lsg] .
e"QmfgL M l/eNjLË
Aofh M x/]s q}df;df ltg'{ kg]{
;'/If0f M k|fylds
ylds–:6s tyf cf;fdL vftf -;fdfGotof () b]lv !@) lbg;Dd_
;xfos
;xfos–lwtf] kfl/t 3/ hUuf . cf}wf]lus k|lti7fgx?nfO{ lb3{sflng
shf{ k|jfx ul/g] ePdf cf;fdL vftf tyf :6sx?nfO{ bf]>f] xs
(Second Charge) k|fKt u/L ;'/lIft ug'{ kg]5 { . cf;fdL -pwf/f]_ /
sd / :6sx?sf] xfO{kf]lys]zg xs l;h{gf x'g] lnvt clgjfo{ lng'kg]5{ .
cg'udg M C0fLx?n] x/]s q}df;df - ?=@% nfv eGbf sd shf{ ePsf] v08df
jflif{s ?kdf_ lgDg ljj/0fx? pknAw u/fpg' kg]5 { .
cjlw cg';f/sf] cf;fdL vftfsf] ;"rL (Account Receivables)
:6s laj/0f -cfjZos ePdf :6s lgl/If0f cfjZos 5_
ltg'{ kg]{ lx;fj (Creditors)
rfn' k"h
F Lsf] x/]s q}df;df lgoldt ?kdf cg'udg ug'{ kg]5 { .
;+rfng ;'ljwfsf] nflu ?= @% nfv eGbf 36L shf{sf xsdf q}df;Ls
?kdf :6s (Inventory) / cf;fdL vftf tyf ltg'{ kg]{ lx;fax?sf]
ljj/0f lng' clgjfo{ 5}g . To:tf shf{x?sf] jflif{s ?kdf gljs/0f
tyf k'g/fjnf]sg ubf{ g} cg'udg ug{ ;lsg]5 .
v_ xfOkf]lys]zg M
u|fXo u|fxsx? M g]kfn ;/sf/sf] ;DalGwt lgsfodf slDTfdf ^ dlxgf cufl8 btf{
ePsf] Aofkfl/s k|lti7fgx? t/ a}s
+ ;Fu klxn] b]lv /fd|f] sf/f]jf/ ub}{
cfO{/x]sf u|fxx?sf] xsdf ^ dlxgfsf] cjlw nfu' x'g5 ] g} .
k|of]hg M rfn' k"h
F L
cjlw M jl9df ! jif{ / ;do ;dodf gljs/0f x'g ;Sg] .
e"QmfgL M l/eNjLË
Aofh M x/]s q}df;df ltg'k{ g]{
–!!–
;'/If0f M k|fydLs M cf;fdL vftf (Account Receivable) / :6s (Inventory)
;xfos M lwtf] kfl/t 3/ hUuf
cg'udg M C0fLx?n] x/]s q}df;df pknAw u/fpg' kg]{ t/ ?= @% nfv eGbf
sd shf{ ePdf jflif{s ?kdf pknAw u/fpg ;lsg]5 .
cf;fdL vftf tyf :6s (Inventory) sf] xfOkf]lys]6 ljj/0f clgjfo{
lng'{ kg]5
{ .
• cjlw cg';f/sf] cf;fdL vftfsf] ;"rL
• :6s ljj/0f
• ltg'k{ g]{ lx;fj (Creditor)
• rfn' k"h F Lsf] q}dfl;s lgl/If0f u/L ;f] sf] ljj/0f clgjfo{ ?kdf
/fVg' kg]5 { .
;+rfng ;'ljwfsf] nflu ?= @% nfv eGbf 36L shf{sf] xsdf
q}df;Ls ?Kfdf :6s (Inventory), cf;fdL vftf tyf ltg'{ kg]{
lx;fjx?sf] ljj/0f clgjfo{ 5}g . To:tf shf{x?sf] xsdf jflif{s
?kdf gljs/0f tyf k'g/fjnf]sg ubf{ g} cg'udg ug{ ;lsg]5 .
;'/lIft sf/f]jf/ P]g, @)^# adf]lhd xfO{kf]lys]zg xs cg';f/
C0fLsf] :6s (Inventory) tyf cf;fdL lx;fa ;DalGwt lgsfodf
a}s
+ sf] kIfdf btf{ x'g' kg]5
{ . -cf]e/8«fˆ6 / xfO{kf]lys]zg ;Ldf b'a}
shf{sf] nflu_
u_ ;'g rfFbLsf] lwtf]df hfg] shf{ M

u|fXo u|fxsx? M s'g} klg g]kfnL gful/s .
k|of]hg M AolQmut cfjZostf k'/f ug{ .
calw M ! jif{ ga9fO{
e"QmfgL M gljs/0f gePdf cjlw leq ;Dk"0f{ shf{ r'Qmf x'g' kg]5 {
;'/If0f M ;'g tyf rfFbLsf] lwtf]df . pQm lwtf] 8jn ns l;i6d ePsf]
:6«Ë?ddf /fVg' kb{5 .
aLdf z'Ns M shf{ /sdsf] cfwf/df ! k|ltztsf b/n] shf{ afFsL /x]sf] cjlwsf]
cfwf/ (pro rata basis) df aLdf z'Ns c;"n ug'{ kg]5{ / aLdf
/sd Aofh ;+u} c;'n pk/ u/]/ cGo cfDbfgL lzif{sdf n]vfÍg ug'{ kg]5{
;Ldf M ;do ;dodf s]Gb|Lo :t/ shf{ ;ldltn] tf]ss
] f] d"Nosf] &)Ü ga9\g] u/L .
Aofh M x/]s q}df;df Aofh ltg'{ kb{5 .
ljz]if l6Kk0fL M o:tf shf{x?df zfvfsf Sofl;o/ k"0f{ tj/n] lhDd]jf/ x'Gf]5g\ .
–!@–
3 _ ;/sf/L ;'/If0fsf]] lwtf]df hfg] shf{ M
u|fXo u|fxsx? M k|ltalGwt ul/Psf] 5}g .

k|of]hg M AolQmut tyf Aoj;foLs cfjZstf k'/f ug{ .
cjlw M sDtLdf ! jif{ cyjf ;'/If0fsf] e'QmfgL cjlw ;Dd .
e"QmfgL M gljs/0f gePdf cjlw leq ;Dk"0f{ shf{ r"Qmf x'g' kb{5 .
;'/If0f M g]kfn ;/sf/ tyf g]kfn /fi6« a}+sn] hf/L u/]sf] :jLsf/of]Uo
;'/If0fsf] lwtf]df .
l;df M c_ ;/sf/L ;'/If0f kqx?sf] Aofh k'hf{ ;d]t a}s + df lwtf] /fv]df
k'/f d'Nosf] a9Ldf !))% ;DDf .
cf_ ;/sf/L ;'/If0f kqx?sf] Aofh k'hf{ ;'/If0fdf g/fv]df k'/f d'Nosf]
a9Ldf (%% ;Dd .
cyjf,
pQm ;'/If0fkqdf g} ;Ldf tf]lsPsf] ePdf tf]lsPsf] Go"gtd ;Ldf jf
a}s
+ lgodfg';f/ .
Aofh M x/]s q}df;df÷cw{ afli{fs?kdf ltg'k{ g]{ .
Jofhb/ M sh}{ lkR5] slDtdf aflif{s $% sf b/n] q}df;Ls ?kdf lg0f{o eP
adf]lhd .
ª _ d'2tL /l;bsf] lwtf]df hfg] shf{ M

u|fXo u|fxsx? M /fli6«o jfl0fHo a}s + sf] d'2tL /l;b :jfldTjdf ePsf s'g} klg u|fxs .
k|of]hg M AolQmut tyf Aoj;foLs cfjZostf k'/f ug{ .
cjlw M a9Ldf ! jif{ jf d'4tL /l;bsf] e"QmfgL Dofbsf] cjlw;Dd h'g klxnf x'G5 .
;'/If0f M /fli6«o jfl0fHo a}s+ sf] d'2tL /l;bsf] lwtf]df .
e"QmfgL M gljs/0f gePdf cjlw leq ;Dk"0f{ shf{ r'Qmf x'gk' 5{ .
;Ldf M Face Value df (%Ü df ga9g] u/L .
Aofh M d'2tL /l;bsf] Aofh b/df slDtdf !=% k|ltzt yk, x/]s q}df;df ltg'{ kg]{ .
r_ z]o/sf] lwtf]df hfg] shf{ M
k|ltalGwt M o:tf shf{ s]Gb|Lo sfof{nosf] clVtof/k|fKt shf{ ;ldltaf6 :jLs[t x'g' kb{5 .
dflh{ g M lgb]l{ zsf adf]lhd d'NoflÍt ahf/ d'Nosf] %)%
–!#–
cjlw M a9Ldf !@ dlxgf .
e"QmfgL M tf]lsPsf] cjlwleq ;Dk"0f{ shf{ r"Qmf x'g' kb{5 .
;'/If0f M g]kfn :6s PS;r]Ghdf ;"rLs[t ePsf] s'g} lglZrt z]o/sf] lwtf] .
ljz]if l6Kk0fL M To:tf ;'lawfx?sf ;DaGwdf g]kfn /fi6« a}s + sf] lgb]z
{ g tyf o; a}s
+ sf]
;+rfns ;ldltn] tf]s] adf]lhd ug'k{ g]5{ .
5 _ k|yd >]0fLsf a}+sx?sf] Uof/]06Ldf hfg] shf{ M
u|fXo u|fxsx? M k|ltalGwt ul/Psf] 5}g .
cjlw M a9Ldf ! aif{ cyjf Uof/]06Lsf] e"QmfgL cjlw h'g klxnf x'G5 .
e"QmfgL M gljs/0f gePdf cjlw leq ;Dk"0f{ shf{ r"Qmf x'g' kg]5 { .
;'/If0f M Uof/]06Lsf] nfuL dfGo a}s + x? .
Aofh M x/]s q}df;df ltg'k{ g]{ .
ljz]if l6Kk0fL M a}s
+ Uof/]06Lsf] e"QmfgL cjlw ;dfKt x'g k"j{ g} lnlvt l6kf]6 (Diary
Note) tof/ 5 egL lglZrt x'gk' g]{ .
To:tf Uof/]06Lsf] d:of}bf a}s + sf] shf{ ljefu÷sfg"gL ;Nnfxsf/af6
:jLs[t k|fKt ug'{ kg]5 { . o; ;DaGwdf g]kfn /fi6«« a}s + sf] lgb]z
{ g
;d]tsf] kfngf x'g' kg]5 { .
h_ k|fyldstf If]q / lakGg ju{sf shf{ M
of] g]kfn /fi6«« a}s

+ sf] lgb]z
{ g cg';f/sf] 5'§} jlu{s/0fsf shf{x? x'g .
[Micro and Small Enterprise (MSE) - Credit Manual]
em_ cfoft shf{ TR (Trust Receipt) :
u|fXo u|fxsx? M j:t'x? cfoft sf/f]jf/ ug{ btf{ ePsf Aofkfl/s k|lti7fgx? .
k|of]hg M k"hF Lut ;dfg afx]s cGo ;fdfg cfoft ug{ / rfn' k"h
F L rqm (Working
Capital Cycle) sfod /fVg .
;'/If0f M k|fylds M k}7f/L ;dodf (Transit Period) cfoft ul/g] ;fdfgsf
;Ssn sfuhftx? (BL/LR) / To; kZrft\ cf;fdL vftf tyf :6s
(Inventory) sf] sDtLdf !)% ;Dd gub dflh{g /fvL xfO{kf]lys]6
ug]{ .
;xfos M 3/ hUuf lwtf] .
-o; ;DaGwdf la:t[t ljj/0f cWofo # df pNn]v 5 ._
–!$–
cjlw M sh}{ lkR5] lgwf{/0f u/] adf]lhd () lbgdf ga9fO{ .
e"QmfgL M Ps} k6s cyjf cf+lzs .
-Kf'gZr M Trade Finance Manual df pNn]v ePsf Aoj:yfx? ;d]t k"0f{ ?kdf
kfngf ug'{ kg]5
{ ._
`_ lgof{t shf{ -k"j{ lgof{t / lgof{t kZrft\_ (Pre-shipment/Post-shipment) :

!= k"j{ lgof{t KoflsË shf{ (Pre-shipment Packing Credit Loan - PXL)
u|fXo u|fxsx? M k|lttkqx? / Export Order k|fKt AolQmx? .
k|of]hg M ;fdfg lgof{t ug{ tof/Lsf] nflu .
cjlw M !@) lbgdf ga9\g] u/L jf kl5Nnf] shipment date, h'g klxnf x'G5 .
;'/If0f M k|fylds M !)% eGbf sd dflh{g gx'g] u/L :6s (Inventory) df
xfO{kf]lys]6 ug]{ .
;xfos M ;xfos lwtf]sf] nflu cWofo # x]g{] .
ljz]if l6Kk0fL M k"j{ lgof{t shf{ nfO{ Packing Credit Loan klg elgG5 . g]kfn
/fi6«« a}s
+ sf] lgb]z
{ g adf]lhd lgof{t shf{ cd]l/sL 8n/df klg
pknAw u/fpg ;lsg]5 . o:tf shf{sf] Aofh klg g]kfn /fi6«
a}s+ sf] lgb]z
{ g adf]lhd g} x'g5
] .
@= lgof{t kZrft\ shf{ (Post-shipment Loan) :

s_ lan ;+sng ug{sf] nflu k]ZsL Advance on Bills for Collection (ABC) -
a}s
+ sf] dfWodaf6÷lgof{t ;DaGwL k|dfl0ft sfuhftx?_ .
v_ ljb]zL ljlgdokq (FBN) at Sight or Usance k|lttkq -k|lttkqsf zt{x?
adf]lhd_ .
u|fXo u|fxsx? M k|lttkq cfb]z kfPsf JolQmx? .
k|of]hg M lgof{t sf/f]af/df e"QmfgL lng afFsL ePsf lgof{tstf{nfO{
/sd pknAw u/fpg] .
;'/If0f M cWofo # df pNn]v eP adf]lhd .
6_ xfo/kr]h
{ shf{ -pkef]Qmf shf{ afx]s_
u|fXo u|fxsx? M k|ltalGwt 5}g .
–!%–
k|of]hg M Aofkfl/s p2]Zon] ;jf/L vl/b ug{ -sfnf] Kn]6 ePsf ;jf/L ;fwgx?_ /
Heavy Equipment cflb vl/bsf] nfuL .
cjlw M a9Ldf % jif{ .
e"QmfgL M shf{sf] cjlw leq ;dfg dfl;s÷q}dfl;s ls:tfdf .
;'/If0f M k|fylds M ;jf/L ;wfg a}s + sf] gfddf btf{ x'gk' g]5
{ . -cWofo # x]g_{]
;xfos M cfjZostf cg';f/ .
;Ldf M Invoice df pNn]v ePsf] /sddf *)Ü ga9g] u/L / ;jf/Lsf] Body
lgdf{0f ug'{ kg]{ ePdf To:tf] vr{ ;d]t .
Aofh M cGoyf Aoj:yf ePsf]df afx]s ;dfg dfl;s ls:tfdf (EMI) .
ljz]if l6Kk0fL M a}s+ nfO{ bfjL k|fKt x'g] u/L ;jf/L ;fwg k"0f{?kn] aLdf ePsf] x'g'
kg]5{ . ;Ssn aLdf kf]ln;Lsf] k|lt a}s+ sf] ;'/If0fdf /fVg' kb{5 .
7_ ;x–ljlQos/0f (Consortium) shf{ M

;xljlQos/0f shf{sf] p4]Zo u|fxsx?sf] cfjZostfnfO{ dWogh/ /fvL Ps eGbf a9L
a}s
+ tyf ljlQo ;+:yfx?sf] ;d'x ldn]/ s'g} cfof]hgfdf nufgL ug'{ xf] . u|fxssf]
cfof]hgf;+u ;DalGwt cfly{s cfjZostf / rfn' k"h F L cfjZostfnfO{ ;xljlQos/0fsf]
g]tT[ jsf] ?kdf sfd ug]{ s'g} Ps cu'jf a}s
+ jf ljlQo ;+:yf;+u ;Demf}tf u/L PseGbf a9L
a}s+ tyf ljlQo ;+:yfx?n] nufgL ug{ ;Sg]5g . shf{ /sd tyf ;'/If0fsf ;DaGwdf ;x
ljlQos/0f a}7ssf] lg0f{o adf]lhd x'g5 ] . o;sf ;fy} g]kfn /fi6« a}s
+ sf] ;x ljlQos/0f
;DaGwL lgb]z { gsf] klg kfngf ug'{ kg]5
{ .
;'/If0f M ;xljlQos/0f a}7ssf] lg0f{o adf]lhd ;'/If0f lng kg]5
{ . o:tf shf{x?
:jLs[tLsf] nfuL s]Gb|Lo sfof{no k7fpg' kg]5
{ .
8_ kl/of]hgf shf{ (Project Loan) :

kl/of]hgf shf{ cGtu{t lgDg k|sf/sf shf{x? k|bfg ul/G5 .
!= lb3{sflng shf{ (Term Loan)
lb3{sflng shf{ To:tf] shf{ xf] h'g s]xL jif{x?sf] ;dofjlwdf e"QmfgL x'g] u/L gofF
kl/of]hgfx? lgdf{0f ug{, xfn eO{ /x]sf kl/of]hgfx? la:tf/ ug{ tyf Aofkfl/s
k|lti7fg ufEg]÷lsGg] p4]Zosf nflu k|bfg ul/G5 .
pk/f]Qm p4]Zosf nflu k|bfg ul/g] lb3{sflng shf{ g]kfn ;/sf/sf] cf]Bf]lus gLlt;+u
d]n vfPsf] tyf C0fL g]kfn ;/sf/sf] lgod sfg"g cGtu{t bt{f ePsf] x'gk' g]5 { .
–!^–
@= rfn' k"h
F L shf{ (Working Capital Loan)
kl/of]hgf shf{ cGtu{t rfn' k"h F L ;'ljwfsf ;DaGwdf o;} cWofosf] kl/R5]b ! df
Aoj:yf ul/Psf] 5 .
;'/If0f M
k|fylds M kl/of]hgfsf] ;DklQ (Project Asset) ;fwf/0ftof &)M#) sf]
Debt Equity Ratio df x'gk' g]5
{ . -lwtf] ;'/If0f d'NofÍg lgb{l] zsf
@)^$ sf] bkmf $ x]gx'{ f]nf_
9_ lwtf] shf{
lwtf] shf{ k|fylds ;'/If0f :6s (Inventory) x? ;lhn};u+ e08f/0f ug{ ;lsg] / a}s
+ n]
cfkm'n] sAhfdf lnO{ tfnfaGbL u/fpg ;Sg] ePdf k|bfg ul/G5 . ;+rfngdf ;d:ofn] ubf{
o:tf shf{ ;'ljwfx? xfn Aofks k|rngdf g/x]sf] ePtfklg df};dL :6s /fVg] k|lti7fgx?
Hf:t}M vfB pBf]u, lrgL pBf]u cfbLdf of] k|of]udf /xL g} /x]sf]5 .
k|of]hg M rfn' k"h
F Lsf] nfuL
cjlw M ^ dlxgf
e"QmfgL M cfFlzs÷k'/f e'QmfgL, lwtf]df /x]sf] ;fdfg 8]nLe/Lsf] cfwf/df .
Aofh M x/]s q}df;df ltg'{ kg]5
{ .
cg'udg M x/]s q}df;df cyjf cfjZostf cg';f/ lwtf] /x]sf] ;fdfg lgl/If0f ug]{ .
;'/If0f M j:t'sf] nfut d'No (Cost Price) sf] @%—#)% dfhL{g /fvL ;lhn};u+
lalqm ug{ ;lsg] ;fdfg tfnfaGbL u/L uf]bfddf /fVg] . h:t} wfg, rfdn,
h'6, lrgL cflb .
0f_ laN; kr]h
{ -aL=kL_ M
SnLg lan (Clean Bill)
k|of]hg M u|fxssf] r]s -cfkm}n] lvr]sf] afx]s_, 8«fˆ6, 6«fen;{ r]s, k]–c8{/ cflbsf]
e"QmfgL lbgsf nflu .
cjlw M :yflgo r]s cyjf cGosf] nfuL & lbg;Dd . ef/tLo a}s + pk/ lvlrPsf]df
!% lbgb]lv #) lbg / cGo ljb]zL vftf pk/ lvlrPsf]df #) b]lv $% lbg .
e"QmfgL M lan l/onfO{h ePkl5 cyjf l/onfO{h gePdf u|fxsaf6 c;'nL ug]{ .
b/ /]6 M lan vl/b sldzg b/ ;do ;dodf lgwf{/0f u/] adf]lhd x'g5 ] .
;'/If0f M k|fylds M ;DalGwt ljlgdo kq .
;xfos M 5}g . -kl/R5]b # x]g_{]
ljlgdokq cgfb/ (Bounced) ePdf jf tf]lsPsf] ;dofjwL leq e'QmfgL gePdf shf{
k|of]u u/]sf] k'/f ;dofjwL;Ddsf] cf]e/8«fˆ6 shf{df nfUg] Aofhb/ nufpg' kg]5 { .
ko{6sx?;+u vl/b ul/g] 6«fen r]sdf of] Aoj:yf nfu' x'g] 5}g .
–!&–
cWofo #
lwtf] ;'/If0f
!= lwtf] ;'/If0fsf lsl;dx? M
lgDg k|sf/sf ;'/If0fx?sfnflu a}s + sf sfg"g clws[tx?n] :t/Lo ;'/If0fsf sfuhftx? :jLs[t
u/]sf 5g\ . o; afx]s cGo lsl;dsf ;'/If0f sfuhftx? k|of]usf] nflu shf{ gLltdf ljz]if
5'6sf] cfjZostf kg]5 { . shf{ k|aGwsx? shf{ k|jfx ug'{ k"j{ ;'/If0fx? Aojl:yt tl/sfn] /fVg]
ljifodf lhDd]jf/ x'g] 5g\ .
s_ d'2tL lgIf]ksf] ;'/If0f -cfˆg} a+s

} sf]_

+ n] hf/L u/]sf d'2tL lgIf]ksf] ;'/If0fsfnflu :jLs[tL k|bfg u/]sf] 5 .
dflh{g – l8kf]lh6sf] ()Ü eGbf al9 x'g' x'bg} .
v_ ;/sf/L ;'/If0f kqx?sf] ;'/If0fdf
a}s
+ n] g]kfn ;/sf/ / g]kfn /fi6«« a}s
+ n] hf/L u/]sf] ;'/If0fkqx?sf] ;'/If0f lng :jLs[tL
u/]sf] 5 .
nufgL l;df M
c_ ;/sf/L ;'/If0f kqx?sf] Aofh k'hf{ ;d]t a}s+ df lwtf] /fv]df k'/f d'Nosf] a9Ldf
!))% ;DDf .
cf_ ;/sf/L ;'/If0fkqx?sf] Aofh k'hf{ ;'/If0fdf g/fv]df k'/f d'Nosf] a9Ldf (%%
;Dd .
cyjf pQm ;'/If0fkqdf g} ;Ldf tf]lsPsf] ePdf tf]lsPsf] Go"gtd ;Ldf jf a}s +
lgodfg';f/ .
u_ ;'g / rfFbLsf] ;'/If0fdf
a}s
+ n] ;'g / rfFbLsf] ;'/If0f lng] :jLs[tL k|bfg u/]sf] 5 .
nufgL ;Ldf M ;do ;dodf s]Gb|Lo sfof{noaf6 tf]lsPsf] d'Nosf] &)% df ga9fO{ .
–!*–
3_ klAns sDkgLsf] z]o/sf] ;'/If0fdf
a}s
+ n] g]kfn :6s PS;r]Ghdf ;'lrs[t klAns sDkgLsf] z]o/x?sf] ;'/If0f lng :jLs[tL
k|bfg u/]sf] 5 .
nufgL ;Ldf M g]kfn /fi6«« a}s

+ sf] lgb]z
{ fg';f/ ahf/ d'Nosf] %)% eGbf a9L gx'g] u/L .
shf{ clws[tn] dflh{g clws x'g glbg slDtdf dfl;s ?kdf z]o/sf]
ahf/ d'No cg'udg ug'{ k5{ . olb dflh{g ck'u ePdf C0fLn] shf{nfO{
lgoldt kfg{ tf]lsPsf] ;do leq cfjZos gub e'QmfgL jf yk lwtf]
;'/If0f /fVg' kg]5
{ .
;fjwfgL M Concentration Risk af6 hf]ufpg] p2]Zon] Aojxfl/s / ;Dej eP ;Dd

laleGg ;"rLs[t sDkgLx?sf] (Basket of Share) x'g] u/L nufgL ug{
pko'Qm x'g] 5}g .
l:js[tLsf] cfjZostf
z]o/sf] ;'/If0fdf k|jfx ul/g] s'g} klg C0f s]Gb|Lo sfof{non] l:js[tL k|bfg
u/]sf] x'g' kb{5 .
ª_ cf;fdL vftf (Account Receivables /Book Debts)
;fdfGotof ()÷!@) lbgdf ga9\g] u/L a}s + n] s'g} klg Aoj;fosf] lng' kg]{ /sd
(Accounts Receivables) sf] ;'/If0f lng l:js[tL k|bfg u/]s
] f] 5 .
nufgL l;df M c;n lng' kg]{ vftfsf] &)Ü eGbf a9L gf3\g' x'bg} . o:tf] vftfsf] /sddf
C0fL;+u ;DalGwt sDkgLx?sf] /sd s6fP/ dfq u0fgf ug'{ kb{5 .
;DjlGwt sDkgL
;DalGwt sDkgL eGgfn] Pp6} ;d"xsf] s'g} klg sDkgL jf Joj;foLs

k|l| ti7fgnfO{ hgfpF5 . -kl/R5]b !=!)=! x]g{' xf]nf . _
o; ;DaGWfdf kl/R5]b – ! df pNn]v eP cg';f/ x'g5 ] .
–!(–
cg'udg
shf{ lng] u|fxsn] q}dfl;s ?kdf cjlw cg';f/sf] ;a} lng' kg]{ cf;fdL
/sdx?sf] ;"rL a}s
+ nfO{ a'emfpg' kb{5 -? =@% nfv ;Ddsf] shf{sf] xsdf jflif{s
?kdf a'emfpg ;lsg]5_ . cfkm' ;+u ;DaGwLt sDkgL÷kmd{x?af6 lng kg]{ /sd,
lajfbLt /sd / ;dofjwL k'/f ePsf, w]/} k'/fgf z+sf:kb lng'kg]{ /sdnfO{ C0f
pkef]u ug{] l;df (Drawing Right) df ;dfj]z ug'{ x'bF g} .
;'/If0f M ;Dk"0f{ cf;fdL vftfnfO{ xfO{kf]lys]zg xs (Hypothecation Charge) sfod ug]{ .
r_ :6ssf] xfO{kf]lys]zg
a}s
+ n] Joj;fosf] :6s (Inventories) sf] ;'/If0f lng :jLs[tL k|bfg u/]sf] 5 .
nufgL dflh{g M o:tf] /sd sfd gnfUg] jf lalqm gx'g,] l9nf] laqmL x'g,] k'/fgf ;fdfg
afx]s v'b ;fdfg d"Nosf] &)Ü eGbf al9 x'g' x'bg} .
cg'udg M
shf{ lng] u|fxsn] q}dfl;s ?kdf ;fdfgsf] :6ssf] ljj/0f a}s + nfO{ a'emfpg'
k5{ . o:tf] ljj/0fdf sfd gnfUg] / lalqm gx'g] ;fdfgsf] d"No s6fpg' k5{ .
o:tf] k|ltj]bgdf sRrf kbfy{, k|zf]wgdf /x]sf] Pj+ tof/L ;fdfgsf] s"n d'No
pNn]v ePsf] x'g' kb{5 . -?= @% nfv ;Ddsf shf{sf] xsdf jflif{s ?kdf :6s
ljj/0f a'emfpg ;Sg]5 ._
:6s lgl/If0f
a}s
+ sf] zfvf sfof{nox?n] q}df;Ls ?kdf :6s ljj/0fdf pNn]v ul/P cg';f/
sf] ;fdfg eP÷gePsf] lgl/If0f ug'{ k5{ . lgl/If0f k|ltj]bg u|fxssf] shf{
kmfO{ndf kmfO{n u/L /fVg' kb{5 . -?= @% nfv ;Ddsf shf{sf] xsdf cfjZostf
cg';f/ jflif{s ?kdf lgl/If0f ug{ ;lsg]5 ._
;'/If0f M ;Dk"0f{ :6s df}HbftnfO{ xfO{kf]lys]zg xs (Hypothecation Charge) sfod ug]{ .
5_ KnfG6 / d]lzg/lsf] xfO{kf]lys]zg -lb3{sflng shf{sf] nflu dfq ._
a}s
+ n] Aoj;fosf] KnfG6 / d]lzg/Lsf] ;'/If0f lngsf] nflu :jLs[tL k|bfg u/]sf] 5 .
–@)–
d'NofÍg
KnfG6 / d]lzg/Lsf] d'NofÍg a}s + sf] O{GhLlgo/ jf l:js[tL k|fKt d'NofÍgstf{af6

lwtf] ;'/If0f d'NofÍg lgb]l{ zsf, @)^$ adf]lhd ul/g' k5{ .
nufgL dflh{g M d'NofÍgsf] &)% df ga9\g] u/L . xfO{kf]lys]6 ul/Psf KnfG6, d]l;g/L
tyf cGo ;/–;fdfg;+u ;DaGwLt ljj/0fx? lng'kg]{ .
;'/If0f M d]l;g/Lx?nfO{ xfO{kf]lys]6 ug]{ .
h_ lwtf]aGws /lhi6]z
« g
;'/If0fkqx? -h:t} Aofkfl/s a:t'x?sf] lwtf], d'2tL /l;b, ;/sf/L C0fkq, d'2tL
/l;b k'hf{, z]o/, ;'grfFbL OTofbL_ sf] lwtf] afx]s shf{ ;'ljwf k|bfg ubf{ a}s
+ n] 3/
hUufsf] lwtf] aGws lng :jLs[tL k|bfg u/]sf] 5 .
:jLsf/of]Uo ;'/If0f
a}s
+ n] s:tf] k|sf/sf] 3/ hUuf ;'/If0fsf nflu :jLs[tof]Uo x'G5 eGg] s'/fsf]
lgwf{/0fsf nflu lwtf] ;'/If0f d'NofÍg lgb]l{ zsf @)^$ n] Aoj:yf u/]sf] x'bF f ;f]xL
lgb]l{ zsf adf]lhd ug]{ .
d'NofÍg
3/ hUufsf] d'NofÍg lwtf] ;'/If0f d'NofÍg lgb]l{ zsf @)^$ adf]lhd a}s
+ sf] ;"lrs[t
d'NofÍgstf{af6 ul/g' kb{5 . ?= @% nfv;Ddsf] hUufsf] dfq d'NofÍg zfvf
sfof{nosf] shf{ ;ldltn] ug{ ;Sg]5 . ;a} k|sf/sf] 3/sf] d'NofÍg ;'lrs[t
d'NofÍgstf{af6 g} ul/g' kb{5 .
nufgL dflh{g – l:js[t d'NofÍgsf] %)Ü
em_ hdfgL (Guarantees):
!= k|yd >]0fLsf] a}s

+ M
of] pknAw Uof/]06L dWo] ;aeGbf pQd xf] . q]ml86 d]gh
] / jf 6]h
« /L Dofg]h/n] l:js[t
a}s
+ x? lgwf{/0f ug{ ;Sg]5g\ .
–@!–
@= ;+:yfut (Corporate) M
:jLs[t C0fsf] zt{x?sf] clwgdf /xL shf{ lkR5] ;+:yfut÷Cross hdfgt lng'kg]5
{ .
#= AolQmut (Personal) :
shf{ :jLs[ltsf zt{x? d'tflas ;Dej eP ;Dd ;+:yfks÷;+rfns tyf t]>f]
kIfaf6 AolQmut hdfgL lng' kg]5 { . AolQmut hdfgLstf{sf] s'n ;DklQ (Net
Worth) sf] ;d]t cWoog x'g' kg]5 { . g]kfn /fi6«« a}s
+ sf] lgb]z
{ fg';f/ hdfgLstf{sf]
;DklQsf] ljj/0f klg /fVg' kg]5
{ .
@= ;'/If0f km'sj' f ug]{ jf csf]{ ;'/If0f /fVg] (Substitution):

shf{ l:js[tL lgb]l{ zsf -kl/R5]b $_ df l:js[t ;Ldf;Ddsf] shf{df ;'/If0f k'ms'jf ug]{ jf csf]{
;'/If0f lng] cg'dtL k|bfg ul/Psf] 5 . ;Dk"0f{ shf{ lt/L ;'/If0f k'ms'jf ug{ afx]s cfˆgf] clwsf/sf]
shf{ ;Ldf gf3]df ;'/If0f km'sj' f jf csf]{ ;'/If0f ln+bf cfk'm eGbf dfyLsf] shf{ ;ldlt;+u
cg'/f]w u/L l:js[tL lng' kb{5 . shf{ ;'/If0f k'ms'jf ubf{ lgDg zt{x? k'/f x'g' kb{5 .
• ;a} ;DjlGwt shf{ r'Qmf u/]sf]df afx]s u|fxs sfnf];r " Ldf k/]sf] jf ;dodf shf{
glt/]sf] (Default) x'g' x'b+ g} .
• ;d'xut shf{sf] xsdf ;DalGwt ;a} sDkgLsf] shf{df ;fFjf / Aofh e'QmfgL cWofjlws
x'g' k5{ .
• t]>f] kIfsf] ;'/If0f k'ms'jf ubf{ olb u|fxsn] a}s
+ sf] shf{ glt/]sf]] eP hdfgLstf{n]
lwtf]aGws u/]sf] td;'sdf pNn]lvt d'NofÍgsf] k'/f d'No lt/]sf] x'g' kb{5 .
• t]>f] kIfsf] hdfgtdf k|jfx u/]sf] shf{ /sd e'QmfgL eO{ t]>f] kIfsf] lwtf] ;'/If0f
km'sj' f ePdf :jLs[t ;Ldfaf6 ;f]xL /sd a/fj/sf] ;Ldf /sd 36fpg' kg]5 { .
• t]>f] kf6L{sf] ;'/If0f afFsL (Outstanding) /fv]/ u|fxssf] cfˆgf] ;'/If0f dfq k'ms'jf
ug{ ldNb}g .
• olb shf{ /sd k"0f{?kdf r'Qmf ePdf pQm u|fxssf] l:js[t ;Ldf /2 x'g5 ] .
#= cGo nfufgLstf{ ;+u ;x lwtf] /x]sf] ;'/If0f M

sG;f]6L{od shf{ tyf o:t} cGo shf{df u|fxssf] lwtf] ;a}+ shf{ lbg] ;d"xdf afF8kmfF8 ePsf]
cj:yfdf ;'/If0f dfyL ;d"x leqsf] k|To]s shf{bftfsf] xs lwtf] laefhg (Paripassu)
;Demf}tfdf n]lvP adf]lhd x'G5 . o:tf] ;Demf}tf a}s + sf] jlsnn] k'g/fjnf]sg ug'{ k5{ .
vf;u/L sG;f]l6{od shf{df a}s
+ n] nufgL u/]sf] cg'kftdf g} ;'/If0fsf] afF8kmfF8 u/LPsf] x'G5 .
–@@–
$= ;'/If0fsf] d'NofÍg M
lgDg lnlvt ljifox?nfO{ lwtf] d'NofÍgsf] cfwf/ agfO{Psf] 5 .
s_ hUuf hldg, hUuf / 3/, d]lzg/L / cf}hf/

v_ d'NofÍgstf{sf] of]Uotf
u_ l:js[t d'NofÍgstf{
-lwtf] ;'/If0f d'NofÍg lgb]l{ zsf, @)^$ adf]lhd ;'lrs[t_
zfvf sfof{nosf] shf{ ;ldltn] d'NofÍg @)Ü ;Dd 36fpg ;S5 t/ @)Ü eGbf al9 36fpg'
kg]{ ePdf s]Gb|Lo sfof{nodf k7fpg' kb{5 . o;/L clws d'NofÍg ug]{ d'NofÍgstf{nfO{ l:js[t
;"rLaf6 x6fpg' cfjZos x'Gf]5 .
%= ;'/If0fsf] k"gd{N' ofÍg M
obL s'g} sf/0fn] ;'/If0fsf] d'NofÍg 36]sf] nfUb5 eg] k'gM d'NofÍg cWofjlws ?kdf ug'k{ g]5
{
/ d'NofÍg sd b]lvPdf cfjZos yk ;'/If0f lng'kb{5 . 3/ hUufx?sf] d'No 36]sf]df afx]s
;fwf/0ftof k|To]s % jif{df lwtf]sf] k"gd'N{ ofÍg ug'{ kg]5
{ . cGo s'/fsf xsdf lwtf] ;'/If0f
d'NofÍg lgb]l{ zsf, @)^$ sf] ;d]t k"0f{ kfngf ug'{ kg]5{ .
^= ;'/If0f sfuhftsf] ;'/Iff M
;a} shf{ ;'/If0fsf] sfuhftsf] d"n k|lt shf{ ljefusf] lgb]z { g adf]lhd 5'§} kmfO{n v8f u/L
9's6' Ldf /fVg' k5{ . d"n k|ltsf] k|ltlnlk zfvf sfof{nosf] kmfOndf /fVg' kb{5 .
&= ;'/If0f sfuhftsf] sfof{Gjog M
s_ u|fxssf] x:tfIf/ / cf}7+ fsf] 5fk ;fy} b'O{ hgf ;fIfL /fVg' kb{5 . e/;s :jtGq ;fIfL
cfjZos ePtfklg To:tf ;fIfL gkfO{Pdf a}s + sf] sd{rf/L klg :jLsfo{ x'Gf]5 .
v_ ;'/If0fsf] sfuhft ;lx ubf{ a}s

+ sf] sd{rf/Lsf] pkl:ylt lyof] eGg] s'/f lglZrt (Confirm)
ug{ Pp6f 8fo/Lgf]6df ;f] s'/f hgfO{ q]ml86 kmfOndf /fVg' kb{5 .
–@#–
*= aLdf M
;fdfGotofM a}s
+ df /flvg] ;a} ;DklQsf] d"NonfO{ vfDg] u/L lgodfg';f/ aLdf ul/g' kb{5 .
laleGg k|sf/sf] ;DklQdf cfjZos aLdf jf/] k"0f{ n]vf hf]vf u/L o:fsf] la:t[t ljj/0f shf{
ljj/0f kqdf (CRM) pNn]v ug'{ kb{5 .
;fdfGotM lgDg k|sf/sf aLdfx? se/ x'g cfjZos 5 .
s_ 3/ hUuf – cfunflu, rf]/L e'sDk / af9L -cfjZos ePdf_
v_ :6s – cfunflu, rf]/L, af9L / e'sDk
u_ oftfoftsf ;fwg – lj:t[t aLdf (Comprehensive)
o; afx]s shf{ lng] u|fxsn] x'nb+uf (Riot) Pj+ cft+s (Terrorism) sf hf]lvd se/ x'g]
u/L klg aLdf ug'{ kb{5 .
hnljB't cfof]hgf, cfjf;Lo tyf Aofkfl/s ejg lgdf{0f cfof]hgfsf nflu lgdf{0f cjlwe/
t]>f] kIfsf] bfloTj ;d]tnfO{ ;d]6g\ ] u/L aLdf ug'{ kg]5
{ .
!= a}s
+ sf] lxtsf] /Iff
;a} k|sf/sf aLdf n]v (Insurance Policy) a}s + sf] lxtsf]] ;'/Iff ePsf] ;"rgf ladsaf6
k|fKt ug'{ kb{5 . ;Ssn aLdf n]v a}s
+ n]] cfˆgf] ;'/Iffdf /fVg' kb{5 . zfvf sfo{fnox?n]
aLdfsf] gljs/0fsf] nflu clgjfo{ cg'udg ug'{ kg]5 { .
@= lk|ldod e'QmfgL
aLdfsf] lk|ldod e'QmfgL ePsf] k|df0f k|fKt ug'{ kb{5 . aLdf kf]nL;L cWofjlws /xf];
eGgsf nflu lk|ldod e'QmfgL ug]{ u|fxsx?sf] rNtL jf shf{ vftfaf6 vr{ n]Vg clwsf/
a}s
+ nfO{ x'g' kb{5 . aLdfsf] ;dfKt x'g] cjlw eGbf ^ xKtf cuf8L aLdf gljs/0f ldlt Pj+
lk|ldod ltg]{ ldlt 8fo/Ldf gf]6 u/L /fVg' kb{5 .
#= k'/f ahf/ d"Nodf aLdf

s'g} ;DklQ Go"g aLdf (Under insurance) ePsf] sf/0f ladsn] bfaLnfO{ lajflbt
agfpg] jf :jLsf/ gug]{ cj:yf >[hgf x'g glbg shf{ k|aGwsx?n] u|fxsx?nfO{ pgLx?sf]
;DkQLsf] k'/f ahf/ d'Nodf aLdf u/fpg ;Nnfx lbg' kb{5 . o;df s'g} 5'6 jf ckjfb
cfjZos ePdf shf{ ljj/0f kqdf pNn]v u/L :jLs[tL lng' kb{5 .
–@$–
$= l:js[t aLdfstf{x?
a}s
+ n] sfnf] ;"rLdf g/fv]sf] / g]kfndf btf{ e} sf/f]jf/ ug{ l:js[tL kfPsf aLdf
sDkgLx?af6 dfq aLdf ug'{ kb{5 .
(= dflh{g b/
lwtf] ;'/If0fdf s§L ug]{ dflh{g b/ -3/ hUuf_ lgDgfg';f/sf] x'g5

] .
qm=;+= shf{ shf{ k|sf/ dflh{g b/
!= sf]ifdf cfwfl/t shf{ ;a} shf{ ;'ljwf %)%
(Funded Loan)
kl/of]hgf shf{ :jLs[t kl/of]hgfsf] k|:tfj
cg';f/ shf{ :jnfut cg'kft
( Debt Equity Ratio)
jf:tljs nfut d'No (Actual
Cost Basis) df . *
@= u}x| sf]ifdf cfwfl/t a}s

+ hdfgt (Bank %)%
shf{ (Non Funded Guarantee)
Loan)
k|lttkq (TR shf{ *)% gub dflh{g dfq .
eGbf j9L ePdf_
k|lttkq (TR shf{ *)% )%

eGbf sd ePdf_
* lwtf] ;'/If0f d'NofÍg lgb]l{ zsf @)^$ sf] bkmf * adf]lhd ug]{ .
–@%–
cWofo $
shf{ :jLs[ltsf k|so[ fx¿
!= cfwf/e"t l;4fGtx¿ M
s_ k|ltli7t u|fxsx¿sf] ljz]iftf M
k|ltli7t u|fxsx¿nfO{ shf{ nufgL ug'{ /fli6«o afl0fHo a}s

+ sf] gLlt xf] . cfjZos k/]df
;fv of]Uo ;fljt ug{ shf{ ;DaGwL ljj/0fx¿ k|fKt ug{' kg]5 { .
v_ k|of]hg M
;a} k|sf/sf shf{x¿sf] ljz]if Pj+ hfoh (Legitimate) k|of]hg x'gk' g]5
{ . of] dxTjk"0f{
5 ls pTkfbgd'ns (Productive Purpose) p4]Zosf nflu dfq C0fsf] k|of]u x'g' kb{5
h:fn] ubf{ C0fsf] e'QmfgLdf ;sf/fTds of]ubfg k'Uff]; . h:t} M dfn;fdfg v/Lb,
pks/0f v/Lb, ejg lgdf{0f cfbL . pTkfbg a[l4 ug]{ p2]Zoaf6 shf{ dfu ePsf] 5 eGg]
lglZrt x'g Aofj;flos of]hgf dfu ug'{ kb{5 .
u_ e"QmfgL M
;a} shf{x¿sf] e"QmfgLsf] >f]t klxn]g} :ki6;Fu lgwf{l/t ePsf] x'gk' b{5 . shf{ lbg' cl3
g} gub k|jfx tyf shf{ ltg]{ Ifdtf d"NofÍg x'g cfjZos 5 .
k|fyldstfsf] cfwf/df lgDgfg';f/ # tl/sfaf6 dfq a}s
+ sf] shf{ e"QmfgL x'g ;Sb5 .
!_ ;sf/fTds gub k|jfxaf6 (Positive Cashflow),
@_ gofF :jnufgL cyjf a}s
+ af6 C0f lnP/,
#_ :6sdf /x]sf] ;fdfg tyf ;DklQ laqmLaf6, pbfx/0fsf] nflu l/elNjË ;'ljwfx¿
e"QmfgL cjlw;Dd rfn' k"h
F L shf{ l/elNjË tyf yk–36 e} /xg' kb{5 . cWofo @ -!_ x]g{] .
olb o:tf] ePg eg] q}dfl;s ls:tfaGbLdf e"QmfgL tflnsf t}of/ u/L c;'n ug'{ kb{5 .
k|fylds >f]taf6 dfq shf{ c;"nL ug{ ckof{Kt x'g] ;Defjgf ePsf]n] ;a} shf{sf]
e"QmgLsf] bf]>f] :ki6 >f]t x'g' cfjZos 5 . h:t}M AolQmut hdfgt, lwtf] ;'/If0f -crn
;DklQ_ sf] laqmL cflb .
–@^–
3_ shf{ e"QmfgL cjwL M
s'g} ljz]if l:ytLdf afx]s a}s+ n] nfdf] ;dofjlwsf (Term loan) shf{ nfO{ clwstd
%÷& jif{ ;Ddsf nflu dfq sfod /fVg k|fyldstf lbG5 . kl/l:ytL cg';f/ ckjfbx?
k|bfg ug{ ;lsG5 h:t}M hnljB't cfo]fhgf . ;fdfGotof lb3{sflng shf{sf] e"QmfgL shf{
lnPsf] Ps -!_ jif{ kl5 ;'? x'g' kb{5 . s'g} s'g} ckjfbsf] cj:yfdf @ jif{sf] u|;
] cjlw
lbg ;lsG5 . ;s];Dd shf{ e"QmfgL cjwL leq q}dfl;s ?kdf a/fj/L ls:tfaGbLdf C0f
e"QmfgL x'g' kb{5 . ;fdfGotof c;dfg a9\b} hfg] ls:tf (Balooning) /sddf shf{
e"QmfgL ug]{ sfo{nfO{ l:js[tL lbO{g] 5}g .
ª_ lwtf] ;'/If0f M
;a} shf{x¿ kof{Kt dfqfdf ;'/lIft x'g' kb{5 . -cWofo # x]g_{] shf{ lbg' cl3 lwtf] ;'/If0f
Jojl:yt?kdf l7s t/Lsfn] /flvPsf] x'g' kb{5 .
r_ hdfgt -Uof/]06L_ M
Aoj;fo;Fu ;DaGwLt AolQmx?sf] cfjZostf cg';f/ AolQmut hdfgL lnFbf CDT 2

adf]lhd ljj/0f lnO{ hdfgLsf] lnvt u/fO{ lng' kg]5
{ .
5_ u|fxssf] Aoj:yfkg M
Aoj:yfkgdf ljutsf] cg'ej 5÷5}g a'‰g cfjZos 5 / Aofkf/ ;kmntfk"js { k|jGw ug{
;Sg] Ifdtf 5 eg]/ ;Gt'i6 x'g' kb{5 . ;fy} Aoj:yfkgsf k|dv
' AolQmn] sDkgL 5f8]sf]
cj:yfdf sDkgLdf pQ/flwsf/L of]hgf -ljsNk AolQm_ 5÷5}g lglZrt x'g' kb{5 .
h_ u|fxs ;Fu ;DaGw M
u|fxs ;Fu bL3{sflng ;DaGw sfod ug]{ nIf /fVg' kb{5 . eljiodf ljsf; gx'g] vfnsf
Ps k6ssf] dfq sf/f]jf/df nufgL ug{ pko'Qm x'bF g} . u|fxs ;Fu bx|f] ;DaGw sfod ug{
eljiodf cfjZos ljlQo ;xof]u pknAw u/fpg] a}s + sf] p2]Zo x'g' kb{5 .
em_ hf]lvdsf] d'No lgwf{/0f

0fMM
shf{sf] hf]lvd tyf k|zf;lgs vr{sf] nfut d]n vfg]u/L shf{sf] d'No -Aofh_ lgwf{/0f
ug'{ kb{5 .
–@&–
@= u|fxs C0f cfj]bg M
C0f dfu ug]{ s'gk} lg u|fxsn] C0f cfj]bgsf] nflu t}of/ ul/Psf] ljz]if k|sf/sf] kmf/d
CDT 1 C0fsf nflu cfj]bg lbg' kb{5 . of] kmf/d a}= kmf= g+= @! -s_ tyf uf]Ko kmf/fdsf]
;§fdf NofO{Psf] xf] .
#= shf{ ;"rgf clgjfo{ ?kdf lng' kg]{ M
gofF shf{ jf yk shf{ k|bfg ubf{ jf k'/fgf] shf{ gljs/0f ubf{, k"g/;+/rgf jf k'g/tflnsLs/0f ug'{
k"j{ shf{ ;"rgf s]Gb|af6 g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd shf{ ;"rgf k|fKt ug'{
kb{5 . ;d'xut shf{ ePdf shf{ ;"rgf k|fKt ubf{ ;d'x;+u ;DalGwt shf{ vftf / ;+rfns tyf
;+:yfkssf ;DaGwdf g]kfn /fi6« a}s { g adf]lhd shf{ ;"rgf k|fKt ug'{ kg]5
+ sf] lgb]z { .
$= n]vf k/LIf0f ePsf ljQLo ljj/0fx¿ M
¿= @% nfv eGbf a9L shf{ ;'ljwf ;Ldf dfu ug]{ s'gk} lg ;+:yfut u|fxsx¿n] n]vf k/LIf0f
ePsf ;Dk"0f{ ljQLo ljj/0fx¿ pknAw u/fpg' kb{5 . cGoyf shf{ ;ldltsf] pko'Qm :t/af6
:jLs[t u/fpg' kb{5 .
%= shf{ nufgL clVtof/L M

shf{ clVtof/L (CAD)
s'g} Ps clwsf/LnfO{ dfq shf{ nufgL ug]{ clVtof/ x'g] 5}g . ;+rfns ;ldlt÷;+rfns :t/Lo
shf{ ;ldltaf6 shf{ nufgL ug]{ clVtof/L lgDg adf]lhd k|bfg ul/Psf] 5 .
s_ ljleGg :t/sf shf{ ;ldlt

p2]Zo M shf{ :jLs[lt k|so[ f rfF8f] / ;/n agfpg .
!= ;+rfns :t/Lo shf{ ;ldlt M

;a}eGbf pRr:t/sf] shf{ ;ldlt ;+rfns :t/Lo shf{ ;ldlt xf] .
u7g M ;+rfnsx? --------------------- @ hgf .
k|dv' sfo{sf/L clws[t----------- ! hgf .
k|dv
' shf{ clws[t--------------- ! hgf .
–@*–
u0fk'/s ;+Vof M b'Oh
{ gf ;+rfns / k|dv
' sfo{sf/L clws[t jf k|dv
' shf{ clws[t .
shf{ clVtof/L M
!= ?= & s/f]8 %) nfv eGbf a9Lsf ;a} shf{ k|:tfjx? / gljs/0f÷k'g/fjnf]sgsf]
nflu ?= !) s/f]8 eGbf a9Lsf k|:tfjx? ;fy} ;f] ;+u ;DalGwt gLltut ckjfbsf
nflu .
@= shf{ clVtof/L k|Tofof]hg ;DaGwL .
#= Aoj:yfksLo shf{ ;ldltsf] u7g ug],{ shf{ clVtof/L k|bfg ug]{ / cfjZostf
cg';f/ Aoj:yfksLo shf{ ;ldltnfO{ x]/km]/ ug]{ .
$= ;+rfns ;ldlt ;dIf shf{ gLlt lgb]z { g cflbsf] ;+zf]wg ug{sf] nflu ;'emfj /
l;kmfl/z k]z ug]{ .
%= ;do ;dodf tof/ ul/Psf shf{ ;DaGwL gLlt lgb]z { gx? pk/ 5nkmn u/L :jLs[lt
k|bfg ug]{ .
@= Aoj:yfksLo shf{ ;ldlt M
u7g M k|dv ' sfo{sf/L clws[t ---------------------------------------- !
Kf|dv
' sh{f clws[t---------------------------------------------!
Aoj:yfkg ;d'xsf ;b:ox? ------------------------------------@
Kf|aGws d'Vo zfvf sfof{no-------------------------------------!
k|dv ' sfo{sf/L clws[taf6 lgo'Qm shf{ ljefusf jl/i7 clws[t----#
Uf0fk'/s ;+Vof M k|dv' sfo{sf/L clws[t jf k|dv' shf{ clws[t dWo] ! hgf / cGo # hgf ;b:ox? .
shf{ clVtof/L M
!= ?= & s/f]8 %) nfv;Ddsf] ;j} shf{ k|:tfjx? / s'g} gLltut ckjfbx? .
@= ?= !) s/f]8;Ddsf] k'g/fjnf]sg÷gljs/0f ug]{ ;a} shf{sf] k|:tfjx? .
#= If]qLo sfo{nox?sf] shf{ ;ldlt u7g .
$= ;do ;dodf ;'g rfFbL shf{sf] nufgL d'No to ug]{ .
%= ljefu :t/Lo / If]qLo :t/Lo shf{ ;ldltdf cfjZostf cg';f/ kl/jt{g .
#= ljefu :t/Lo shf{ ;ldlt M
u7g M k|dv ' shf{ clws[t-----------------------------------------------=!
Aoj:yfkg ;d'xsf ;b:o-----------------------------------------@
Kf|dv
' sfo{sf/L clws[tn] lgo'Qm u/]sf] shf{ ljefusf jl/i7 clws[t--#
–@(–
Uf0fk'/s ;+Vof M k|dv
' shf{ clws[t / cGo @ hgf ;b:ox? .
shf{ clVtof/L M
?= @ s/f]8 %) nfv ;Ddsf] shf{sf k|:tfjx? ;lxt gLltut ckjfbsf ljifo / cGo .
$= If]qLo shf{ ;ldlt M
u7g M
If]qLo k|aGws=---------------------------------------------- !
If]qLo pk—k|dv' -------------------------------------------- !
Kf|dv
' , shf{ OsfO{------------------------------------------- !
If]qLo k|aGwsåf/f lgo'Qm ! hgf clws[t---------------------- !
Uf0fk"/s ;+Vof M If]qLo k|aGws jf pk—k|dv

' dWo] ! hgf / cGo @ hgf .
shf{ clVtof/L M
!= Aoj:yfksLo shf{ ;ldltaf6 k|Tofof]lht clwsf/ adf]lhd .
@= zfvf :t/Lo shf{ ;ldlt u7g ug]{ .
#= zfvf :t/Lo shf{ ;ldltaf6 k]z ul/Psf ;a} shf{sf k|:tfjx? .
$= If]qLo sfof{noaf6 ;f]em} tof/ u/]sf shf{ k|:tfjx? .
%= zfvf :t/Lo shf{ ;ldlt M
u7g M
zfvf k|aGws----------------------!
;xfos k|aGws--------------------!
shf{ k|dv
' -------------------------!
Uf0fk"/s ;+Vof M ;a} ;b:o pkl:yt x'g' kg]{ .
shf{ clVtof/L M
!= Aoj:yfkg shf{ ;ldltaf6 k|Tofof]lht ul/Psf] clVtof/L adf]lhd .
@= gLltut ckjfbsf ljifodf cg'dlt k|bfg ul/Psf] 5}g .
–#)–
k|ltj]bg k]z ug'{ kg]{ M
k|To]s q}df;df shf{ k|:tfj :jLs[t÷c:jLs[t af/]sf] ljj/0f cfkm' eGbf dflyNnf]
shf{ ;ldltdf k7fpg' kg]5 { / s'g} gLltut ckjfb eP :ki6 v'nfO{ k7fpg' kg]5{ . lg0f{o
ubf{ ;j{;Ddt ug'{ kg]5{ . s'g} sf/0f ;j{;Ddt lg0f{o x'g g;s]df jf s'g} Ps ;b:o jf
a}sNkLs ;b:osf] cg'kl:ylt ePdf lg0f{osf] nflu cfkm' eGbf dflyNnf] shf{ ;ldltdf
k7fpg' kg]5{ . tf]lsPsf] shf{ clVtof/L l;dfsf] %)% eGbf j9L x'g] u/L shf{ clVtof/L
k|of]u ubf{ cfkm' eGbf Ps tx dflysf] shf{ ;ldltaf6 Hind Sight Review u/fpg'
kg]5
{ .
;do ;dodf s]Gb|Lo sfof{no shf{ ;ldltsf] u7g, x]/km]/ ;+rfns :t/Lo shf{ ;ldltn]
ug{ ;Sg]5 .
;d"xut shf{ :jLs[ltsf] k|so[ f M
Pp6} e"QmfgLsf] >f]t tyf Pp6} ;'/If0fdf cfwfl/t @ jf ;f] eGbf a9L shf{x¿ ePdf Pp6}
;d"xdf /flv shf{ clVtof/L tyf shf{ l:js[tL ug'{ kb{5 .
s'g} klg zfvf sfof{non] cfkm'n] k|fKt u/]sf] C0f clVtof/L (CAD) jf l:js[t ;Ldf
eGbf a9L /sd sf/f]jf/ u/fpg' x'bF g} . t/ cfˆgf] clwsf/ eGbf a9L s'g} klg k|sf/sf]
;'lawf k|bfg ubf{ s]Gb|Lo sfof{nosf] l:js[tL lng' kg]{ tyf cToGth?/L ePdf s]Gb|df ;Dks{
u/L k|fKt x'g] lgb]z { g cg';f/ ug'{ kg]5 { . o;/L k|bfg ul/g] ;'lawf /sd a}ÍnfO{ dfGo x'g]
;'/If0fåf/f k"0f{ ;'/lIft x'gk' g]{ tyf ;f] jf/] clwsf/k|fKt shf{ ;ldltaf6 l:js[tL lng' kg]5
{ .
^= clVtof/Lsf k|sf/x¿ M
s_ s"n shf{ ;Ldf
lglZrt ;Ldf /sddf ga9g] u/L shf{ :jLs[lt ug]{ clVtof/L .
pbfx/0f M
olb s'g} Ps zfvfsf] s"n shf{ clVtof/L ;Ldf (CAD) ¿= % nfv 5 eg] zfvfn] s'g}
Ps u|fxsnfO{ ¿= % nfv ;Dd shf{ :jLs[t ug{ ;Sg]5 . k|To]s zfvfnfO{ jif{ el/df
ul/g] gofF nufgLsf] nflu s"n ;Ldfsf] clwsf/ lbPsf] x'G5 . s"n clVtof/L ;Ldf gf3]sf]
5}g egL lglZrt x'g zfvfn] gofF nufgL ePsf] shf{sf] /]s8{ /fVg' kb{5 . gofF :jLs[t
ePsf ;Dk"0f{ shf{x¿sf] hfgsf/L s]Gb|Lo sfof{nosf] shf{ ljefunfO{ lbg' kb{5 .
–#!–
v_ shf{ ;Ldfsf] lgoldt k'g/fjnf]sg M
jflif{s k'g/fjnf]sgsf] cfwf/df zfvfn] k"j{ :jLs[t ;Ldfsf] ;+k0" f{ zt{x? oyfjt /x]sf] /
shf{ ;'ljwf kq cg';f/ ;fFjf tyf Aofh e'QmfgL ePsf] 5 eg] shf{ ;Ldf gljs/0f ug{
;Sg]5 .
pbfx/0f M
obL zfvfsf] s'n ;Ldf clVtof/L (CAD) ?= %,)),))).– 5 / aflif{s lgoldt
k'g/fjnf]sg u/]sf] C0f ?= !),)),))).– 5 eg] zfvfn] dflyNnf] :t/sf] shf{ ;ldltaf6
:jLs[t ePsf] k"j{ :jLs[t shf{ ;'ljwf ?= !),)),))).– sf] shf{ ;'ljwf gljs/0f ug{
;Sg]5 .
u_ lwtf] ;'/If0f k'ms'jf tyf kl/jt{g ug]{ clVtof/L

cfˆgf] clVtof/L leq zfvfn] eO{/x]sf] shf{ ;'ljwfsf zt{x? kl/jt{g ug{ ;Sg]5 .
pbfx/0fsf] nflu lwtf] ;'/If0f kl/jt{g tyf k'ms'jf, e"QmfgL tflnsfdf kl/jt{g cflb .
&= clVtof/L k|of]udf aGb]h M

!= clVtof/L k|Tofof]hg ug{ ldNb}g . shf{ ;ldltsf] e}/x]sf] ;b:o cyjf tf]lsPsf] j}slNks
;b:o cg'kl:yt ePdf To:tf] ;Ldf :jLs[t ubf{ lg0f{osf] nflu dflyNnf] txsf] shf{
;ldltdf k7fpg' kg]5{ .
@= a}s
+ sf] shf{ gLlt cg';f/ clVtof/L k|of]u ug{' kb{5 . vf;u/L Aoj:yfkg lgoGq0f tyf
clVtof/L k|of]usf] nflu u|fxsx?nfO{ ;d"xdf laeflht ug{' kb{5 . o;n] Ps cfk;;+u
;DalGwt kmd{ tyf AolQmx?sf] Aoj:yfkgdf lgoGq0f ub{5 . shf{ gLlt cg'?k ge} ckjfb
:j?k lg0f{o ug'{ k/]df Ps tx dflyNnf] shf{ ;ldltdf shf{ laj/0f kq (CM) k]z ug'{
kg]5{ . zfvfn] gLltsf] ckjfbsf lg0f{o ug{ ldNb}g .
#= a'emfpg' kg]{ ;fFjf tyf Aofhsf] e"QmfgL gePsf u|fxsx?sf shf{sf] ;Ldf yk tyf
gljs/0f ug{ ldNg] 5}g .
$= xfo/kr]h{ shf{ afx]s gofF :jLs[t u/Lg] shf{x?sf] cjlw j9Ldf ! aif{ sfod ug'{ kg]5
{ .
lb3{sflng shf{sf] nfuL dfu ePsf] cfj]bgx? ! tx dflyNnf] shf{ ;ldltdf k7fpg' kg]5
{ .
%= k|lt u|fxs tf]lsPsf] clVtof/L ;Ldfsf] %)Ü eGbf a9L shf{ ;Ldf :jLs[t ubf{ Ps tx
dflysf] shf{ ;ldltn] k'g/fjnf]sg (Hindsight Review) ug'{ kg]{ 5 .
–#@–
*= k'g/fjnf]sg M
k'g/fjnf]sg eg]sf] shf{ gLltsf] clwgdf /lx lgodfg';f/ ;xL lg0f{o e} shf{ k|jfx ePsf] 5 ÷
5}g cjnf]sg u/L a}s+ sf] shf{ ;'/lIft ug]{ k|so[ f xf] . of] k|so[ f cGtu{t shf{ k|jfx ug]{ lg0f{osf]
k'g/fjnf]sg Ps tx dfyLsf] ;ldltn] ub{5 . ;DalGwt zfvf tyf If]qLo sfof{nosf] :jLs[t
clVtof/L ;Ldfsf] clwgdf /lx shf{ k|jfx ePsf] 5÷5}g x]g{ o:tf] k'g/fjnf]sg k|so[ f cfjZos
x'G5 .
(= shf{ hf]lvd d"NofÍg M

shf{ hf]lvd To:tf] hf]lvd xf] h;df C0fLn] :jLsf/ u/]sf] C0fsf] zt{, ;Demf}tf cg';f/sf]
bfloTj k'/f ub}g{ .
shf{ hf]lvd $ k|sf/sf 5g\ M
• cf}Bf]uLs
• sDkgL
• ljlQo
• ;'/If0f
kl/lzi7 ! df o;sf] lj:t[t ?kdf AofVof ul/Psf] 5 / shf{ clws[tx?n] C0fLaf6 k|fKt C0f
cfj]bgx? ljZn]if0f ubf{ o;nfO{ dgg\ ug'{ kb{5 .
hf]lvdnfO{ k"0f{?kdf x6fpg ;ls+bg} . t/ o;nfO{ hlt ;lsG5 ;Dej eP;Dd Go"lgs/0f ug'{
kb{5 . lgDg tl/sfaf6 shf{ hf]lvdnfO{ Go"lgs/0f ug{ ;lsG5 .
-s_ Aoj;fodf ;jn÷cj;/x? a[l4 ug{ tyf b'jn { ÷r'gf}tLx?sf] k|efjnfO{ Go"lgs/0f ug{
C0fL :jo+n] k|efjsf/L 9+un] Aoj;fo k|aGw ug{sf nflu ;jn, alnof (SWOT-Strength),
b'jn{ , sdhf]/ (Weakness), cj;/x? (Opportunities), r"gf}tLx? (Threats Analysis)
sf] k|efjsf] ljifodf cfjZos Aoj:yf ul/Psf] 5 5}g kl/lzi7 # df lbOPsf] lgb]z { gx?
x]g_{] .
v_ a}s+ n] lgDg tl/sfx? k|of]u ug'{ kg]5
{ (kl/lzi7 #)
• zt{x? tyf ljlQo nIfx? sfod u/]/ (Covenants and financial triggers)
• hf]lvd >]0fLs/0f u/]/
• lgoldt cg'udg u/]/
• k"j{ r]tfjgL ;'rgfdf g} t'?Gt} sf/jfxL ug]{ (Early Warning Signals)
• ;d:ofd"ns shf{x?sf] k|efjsf/L 9+un] Aoj:yfkg u/]/
zfvf sfof{nox?n] cfjZos ;'/If0f lng' kb{5 .
–##–
!)= shf{ ljj/0f kq (Credit Memoranda) :
-s_ kmf/fdx? (Format):
C0f cfj]bgsf] nflu k'j{ kmf/fdx? g]=kmf=g+= @! -v_ tyf kmf g+= !)@ sf] ;§f $ k|sf/sf
ljj/0fx? -kmf/fdx?_ tof/ ul/Psf] 5
!= zfvf sfof{no – (CDT 4 x]g{)] zfvf cGtu{tsf] shf{x?sf] nfuL .
@= ;+:yfut – (CDT 9 x]g){] ?= @% nfv jf ;f] eGbf dflysf ;+:yfut shf{x?sf] nflu .
#= AolQmut ÷k|fk] f| O6/l;k – (CDT 5 x]g){] zfvf clVtof/L eGbf dflysf shf{x?sf] nflu .
$= ;+lIfKt ljj/0f – (CDT 7 x]g{)] .
:jLs[t ePsf] shf{ ;'ljwfdf ;fwf/0f kl/jt{g ePdf lgDg sfuhftx? . ;+nUg u/L /fVg' kg]5
{ .
– ;Ldf gf3]df ;f] sf] :jLs[tL kq
– lwtf] kl/jt{g tyf k'ms'jf ug{ k/]df ;f] sf] :jLs[tL
– :jLs[t zt{x?df ;fwf/0f lsl;dsf] kl/jt{g ePdf ;f] sf] :jLs[tL kq
– e"QmfgL tflnsfdf kl/jt{g ePdf ;f] sf] ljj/0f
– cfGtl/s cg'udg u/]sf] ljj/0f
– k'g/fjnf]sg (Review) ldlt k/Ljt{g ePdf ;f] ldlt
– ;Ldf ;f/]sf] ePdf ;f]sf] ljj/0f
– cGo ;fdfGo laifox? h;sf] nflu k'0f{ shf{ ljj/0f (Full CM) cfjZos x'g] 5}g
– ;j} kmf/dx?df ;do tflnsf pNn]v ug'{ kg]5 { .
-v_ dxTjk"0f{ ;"rgfx?sf] clen]v Basic Information Record (BIR)

of] C0fL;+u ;DalGwt dxTjk"0f{ ;"rgfx?sf] clen]v xf] . k|To]s C0fLsf] nflu Pp6f BIR
tof/ ug'{ kb{5 . (CDT 3) x]g{] .
!!= jflif{s k'g/fjnf]sg M
sd;]sd aflif{s ?kdf / cfjZos ePdf k6s k6s ;d]t ;+k0' f{ shf{ ;'lawfx? -zfvf clVtof/L
cGtu{tsf] ;d]t_ k'g/fjnf]sg ug'{ kg]{ a}s + sf] gLlt /x]sf]5 . C0fLaf6 cfjZos ljlQo
laj/0fx? k|fKt x'g] ;do x]/L k'g/fjnf]sg ug{sf] nflu ldNg] u/L jflif{s ?kdf k'g/fjnf]sg
ldlt lgwf{/0f ug'{ kb{5 . s'g} klg xfntdf shf{ k|jfx ePsf] ldlt af6 ! aif{ eGbf k5f8L
k'g/fjnf]sg ldlt lgwf{/0f ug{ ldNb}g . aflif{s k'g/fjnf]sgsf] nflu ;dfj]z ug'{ kg{] ljifox?
(CDT 8 x]g{)] df qmdzM pNn]v u/LPsf] 5 . olb to ePsf] aflif{s k'g/fjnf]sg ldlt leq
k'g/fjnf]sg ;DkGg ePg eg] o;nfO{ clgoldttf ePsf] dfgL ;f] sf] hfgsf/L pko'Qm :t/sf]
shf{ ;ldltdf k]z ug'{ kg]5{ . cWofo % sf] bkmf -^_ x]g{] .
–#$–
!@= shf{ ljj/0f kq Credit Memorandum (CM) sf] tof/L M
shf{ (CM) ljj/0f kq cfk}mdf Pp6f ;Dk"0f{ ljj/0f ;lxtsf] C0f lgj]bg kq xf] h;n] cf}kfrf/Ls
?kdf s'g cfwf/df shf{ :jLs[t ePsf] 5 ;f]sf] /]s8{ k|i6 kfb{5 . CM :ki6 x'gs ' f ;fy} shf{sf]
hf]lvd lngfsf] cf}lrTo k'li6 ug]{ vfnsf] x'g' kb{5 . a}s
+ sf] shf{ gLltsf] ckafb cfjZos ePsf]
cj:yfdf To:tf] ckafbnfO{ (CM) shf{ ljj/0f kqdf O{u+ Lt ul/Psf] x'g' kb{5 .
shf{ :jLs[t ug]{ clwsf/Lx?sf] 6LKk0fL shf{ ljj/0f kqsf] cleÌ c+u xf] . -CDT 4 x]g{' xf]nf_
;+:yfut C0fLx?sf] nflu Pro–forma sf] CM b]vfOPsf] 5 pbfx/0fsf] nflu -CDT 6 x]g{'
xf]nf_ x]g{' xf]nf . o;n] CM sf] x/]s efudf s] s:tf] laj/0f ;dfj]z ug'{ k5{ eGg] laifodf
hfgsf/L k|bfg ub{5 t/ of] k'0f{ 5}g . cfjZostf cg';f/ cGo laifox? klg ;dfj]z ul/g' kb{5 .
shf{ ljj/0f kq (CM) sf] tof/L

k|To]s CM df lgDg ljj/0fx? ;+nUg x'g' kb{5 M
s_ dxTjk"0f{ ;"rgfsf] clen]v -BIR_
v_ TMC r]s lni7– ;a} ;+:yfut C0fLx?sf] nflu
u_ BRR sfo{ kq – ? @% nfv eGbf dflysf shf{x?sf nflu
3_ hdfgtbftf tyf k|fk] f| O6/x?sf] AolQmut laj/0f
ª_ n]vf kl/If0f ePsf] laj/0fx?sf] k|lt, gub k|jfx, k|If]k0f cflb (Cash flow projection)
r_ cg'kft sfo{kq (Ratio Worksheet) – ?= @% nfveGbf dfyLsf ;+:yfut shf{x?sf] nflu
gLltsf ckjfbx?
gLltut ckjfbdf kg]{ s'g} klg dfux?sf ;DaGwdf cf}lrTo ;lxt shf{ ljj/0fkq -CM_ df
k|i6ofO{Psf] x'g' kb{5 . h:t} M
• TMC sf] cfjZostfsf] ckafbsf ;DaGwdf . h:t} n]vf kl/If0f gePsf laj/0fx?
• :jLsfo{ gePsf shf{ zt{x?sf] ckafbsf ;DaGwdf
• ;'/lIft nufgL ;Ldf (Prudential Lending Limit) sf] ckafbsf ;DaGwdf
• clwstd % jif{ calwsf] shf{sf] ckafbsf ;DaGwdf
• u}x| a}s
+ ;'/If0f sfuhft :jLsf/ u/LPsf] ;DaGwdf
• k"/f ahf/ d"No eGbf sd aLdf :jLsf/ u/LPsf] ;DaGwdf
–#%–
!#= ljlQo ljj/0fx?sf] cg'kft ljZn]if0f -Ratio Analysis of Financial Statements)
ljlQo ljj/0f ljZn]if0f ug{ ;xof]usf] nflu cg'kft sfo{ kq tof/ ul/Psf] 5 -pbfx/0fsf] nflu
CDT 9 / 9A x]g_{]
o;n] % aif{sf] ljlQo ;"rgf k|bfg ub{5 . h;af6 sDkgLsf] ult lgwf{/0f ug{ ;lsG5 .
sfo{kq b'O{ k[i7sf] 5 M
!= k[i7 ! – jf;nft tyf gfkmf gf]S;fg lx;faaf6 ptf/]sf ljlQo laj/0fx?– h:t}M rfn'
;DklQ, cf;fdL vftf, laqmL, v'b gfkmf cflb . k|To]s ljlQo laj/0fnfO{ ;+Vofdf /flvPsf]
5 h:t}– rfn' ;DklQ -g+= !_, ltg'{ kg]{ lx;fa -g+= *_, laqmL -g+= !@_, cflb
@= k[i7 @ – o;n] s'g cg'kft lgsfNg s'g ljlQo laj/0f k|of]u u/LPsf] 5 elg b]vfpF5 .
h:t}
s= rfn' cg'kft (Current ratio)
cfO6d g+= @ (Current liabilities) n] cfO6d g+= ! (Current Assets) nfO{ efu ug]{ .
v= cjlw cg';f/ k|fKt x'gkg]{ lx;fa -Age of Receivables_M lbg uGtLdf cfO6d g+= !@ n]
Sales cfO6d g+= % -account receivable_ nfO{ efu ug]{ / To;kl5 #^% lbgn] u'0ff ug]{ .
cg'kftx? b]xfo jdf]lhd $ ;d"xdf ljefhg ul/Psf] 5 .
!= ljlQo t/ntf (Financial liquidity)
@= ljlQo :yfloTj (Financial stability)
#= gfkmf cfh{g ug]{ Ifdtf (Profitability)
$= Go"gtd shf{ ltg{ ;Sg] Ifdtf cg'kft (Debt Service Ratio)
cg'kftsf k|sf/x? (Types of Ratios):
t/ntf k|of]hg AofVof
s) rfn' cg'kft shf{ r'Qmf ug{sf] nflu rfn' ;DklQsf]
cg'kft hlt pRr x'G5, C0fLn] shf{ r'Qmf
(Current Ratio) dfqf lgwf{/0f ug]{ ug]{ ;Defjgf Tolt g} alnof] x'G5 .
v) lalqm÷ df}Hbft Inventory sf] 6g{cf]e/ slt k6s pRr cg'kft :jLsfo{ 5 . Go"g eof]
(Sales / Inventory) eof] egL kQf nufpg . eg] s'g} Inventory k|of]udf cfpg
g;Sg] cyjf of]Uo gx'g ;S5 .
u) cf;fdL vftfsf] cjlw u|fxssf] vftfdf hDdf ePsf] cf};t a[l4 b]lvPdf v/fa shf{sf] k|df0f x'g
(Age of Receivables) cjlw lgwf{/0f ug{ . ;S5 .
3) ltg'{ kg]{ vftfsf] cjlw C0fLn] ;Knfo/x?nfO{ slt rfF8f] a[l4 b]lvPdf C0fL gub k|jfxsf]
-Age of Payables) e"QmfgL u5{ elg lgwf{/0f x'G5 . ;d:ofaf6 lkl8t 5 eÌ] a'lemG5 .
ª) ;'Id kl/If0f (Acid test) cNk cjlwsf] t/ntf lgwf{/0f ug{ . cg'kft ! cyjf ;f] eGbf a9L ePdf
C0fLn] gub tyf cf;fdL vftfdf hDdf
ePsf] /sdaf6 rfn' bfloTj e'Qmfg
ug{ ;S5 eÌ] a'lemG5 .
–#^–
:yfloTj (Stability) k|of]hg AofVof
s) Debt Pressure Current 5f]6f] cjlwsf] C0f bftfx?af6 stL a9b} uPsf] C0fsf] k|ltztn] C0fL
C0f dflysf] bafa -rfn'_ C0fsf] Aoj:yf ePsf] 5 elg a9L dfqfdf cNksflng shf{df
lgwf{/0f ug{sf nflu . lge{/ 5 eÌ] ;+st] ub{5 .
v) Debt Pressure-Total 5f]6f] cjlwsf] C0fbftfx?af6 stL a9b} uPsf] C0fsf] k|ltztn] C0fL
C0f bafa s'n shf{ C0fsf] Aoj:yf ePsf] 5 elg a9L dfqfdf cNksflng shf{df
lgwf{/0f ug{sf nflu . lge{/ 5 eÌ] ;+st] ub{5 .
u_ Debt to equity sDkgL]df C0f / :jnufgLsf] a9\ b f] cg' k ftn] C0fL a9L
C0fsf] cg'kftdf :jk"h
+ L ;DaGw :yflkt ug{ . :jnufgLdf eGbf C0fdf a9L lge{/
5 eÌ] ;+st] ub{5 .
3) Sales to equity k"h
+ L k/Lrfng (Capital turnover) a9bf] cg'kftn] C0fL;+u kof{Kt
:jk"h
+ Lsf] cg'kftdf lalqm dfkg u/L C0fLn] slx+ cf]e/ 6«8] LË dfqfdf k"h F L 5}g eÌ] a'lemG5 .
u/]sf] 5 ls elg lgwf{/0f ug]{ .
ª) Inventory to working Inventory sf] t'ngfTds dfkg a9L cg'kftn] a9L dfqfdf cyjf
capital ug]{ . laqmL gePsf] Inventory 5 eÌ]
O{Ge]lG6«sf] cg'kftdf rfn' kFh
' L a'lemG5 .
r) Plant efficiency sf/vfgf tyf pks/0fx?sf] Ifdtf 36\bf] qmdn] C0fL;+u a9L dfqfdf
Ifdtfsf] pkof]u lgwf{/0f ug{ . oGq tyf pks/0fx? 5 egL
a'emfpF5 .
gfkmf÷gf]S;fg k|of]hg AofVof

s) (Gross profit/sales%) gfkmfsf] dflh{g ult lgwf{/0f ug{ . 36\bf] k|ltztn] C0fLn] a9L dfqfdf
u|; gfkmf ÷ ljlqm cg'kft k|lt:kwf{ ;fdgf ul//x]sf] 5 eGg]
a'lemG5 .
v) (Net profit/ sales%) gfkmfsf] dflh{g ult lgwf{/0f ug{ . 36\bf] k|ltztn] a9bf] k|lt:kwf{sf]
v'b gfkmf ÷lalqm cg'kft ;+st] ub{5 . olb gross profit Pp6}
/xbf tyf a9bf klg of] k|ltzt 365
eg] nfutdf lgoGq0f 5}g eGg]
a'lemG5 .
u) (Net profit/equity%) k"h F Ldf kof{Kt d"gfkmf lgwf{/0f ub{5 . c? k|sf/sf] nufgLdf k|fKt x'g]
v'b gfkmf ÷ :jk'h
+ L cg'kft d'gfkmfdf eGbf pRr dfqfdf d'gfkmf
k|ltzt x'g' kb{5 . h:t}M g]kfn
;/sf/sf] ;'/If0f kq . olb k|ltzt
36\bf] 5 eg] Aofkf/sf] ;Defjgf
z+sf:kb 5 eÌ] a'lemG5 .
–#&–
C0f e"QmfgL Ifdtf k|of]hg AofVof
s_ Aofh e"QmfgL gub k|jfx Aofh e"QmfgLsf nflu 36\bf] cg'kftn] C0fLn] C0fsf] Aofh
kof{Kt 5 5}g elg lglZrt ug{ e"QmfgL ug{ sl7gfO{sf] ;fdgf u/L
/x]sf] 5 eÌ] a'lemG5 .
v_ C0f e"QmfgL gub k|jfx ! jif{sf] ltg'{ kg]{ ;fjfF 36\bf] cg'kftn] C0fLn] C0fsf]
tyf Aofh tLg{ kof{Kt 5÷5}g tLg'k{ g]{ ;fFjf tyf Aofh e"QmfgL ug{
lglZrt ug{ . sl7gfO{sf] ;fdgf u/L /x]sf] 5 eÌ]
a'lemG5 .
cg'kftx?sf] cy{ M
sDkgLsf] ljlQo cj:yf d"NofÍg ug{ Pp6f cg'kftn] dfq kof{Kt x'b+ g} . ;Defljt ;d:of kQf
nufpg aif}{ lkR5] sDkgLsf] ultljlw s'g lbzfdf uPsf] 5 (trend) gfKg clt cfjZos 5 .
;f] jf/] u|fxs;+u 5nkmn ug'{ kb{5 . cg'kftdf x|f; cfpgfsf] sf/0f ts{ ;+ut x'g' kb{5 . t/
u|fxssf] Aoj;flos sfo{sf] ;'Id cg'udg ug{ clgjfo{ 5 . h:t} ljlQo k|lta]bg a]nfa]nfdf
k|fKt u/L cg'udg ug]{ .
!$= zt{x? (Covenants) :
C0f :jLs[t ubf{ C0fLn] kfngf ug'{ kg]{ zt{x? /fVg pko'Qm x'G5 . of] shf{ :jLs[t kq
(Facility letter) df ;dfj]z x'g' kb{5 . cWofo % -%_ x]g{] . zt{x? # k|sf/sf 5g\ M
!= ;sf/fTds – C0fLn] kfngf ug{ d~h'/ u/]sf – h:t}M n]vf kl/If0f ePsf]
ljlQo ljj/0f pknAw u/fpg .
@= gsf/fTds – C0fLn] ug{ d~h'/ gu/]sf] – h:t}M :jfldTjdf kl/jt{g . /fi6««
a}s
+ sf] lgb]l{ zsfn] z]o/sf] laqmL cyjf gfd;f/L ug{ a}s+ sf]
:jLs[tL k|fKt ug'k{ g]{ Aoj:yf u/]sf] 5 . of] zt{ shf{ ;'ljwf
kqdf /flvPsf] 5 . -cWofo % x]g_{]
#= ljlQo cg'kft – C0fLn] s'g} ljz]if ljlQo cg'kft sfod ug{ d~h'/ u/]sf h:tM}
Current Ratio @M! df g36\g] u/L /fVg .
;+:yfut C0fLx?sf] shf{ ;'ljwf kqdf ;sf/fTds tyf gsf/fTds zt{x?sf ;fy} lgDg $
j6f ljlQo kl/If0fx? (Financial Tests) ;d]t ;dfj]z ug'{ kg]5
{ .
!= Go"gtd rfn' cg'kft (Current ratio)
@= Go"gtd s'n s[oflzn k"hF+ L (Effective capital)
#= clwstd C0f :jnufgL cg'kft (Debt equity ratio)
$= Go"gtd C0f e'QmfgL cg'kft (Debt service coverage ratio)
–#*–
cfjZos ePdf cGo zt{x? ;d]t ;dfj]z ug{ ;lsG5 . ljlQo zt{x? sfod ug]{ a]nfdf
C0fLsf] cfly{s cj:yfdf x|f; cfPsf] cj:yfdf klg a}s + nfO{ k"0f{ tj/n] ;'/lIft ug]{ lsl;dsf]
ljlQo kl/If0fx? s8fO{sf ;fy sfod ug'{ kb{5 . t}klg ;~rfngdf guGo x|f; cfO{ zt{ pn+3g
(Default) ePsf] cj:yfdf To:tf] k|To"Tkfbs l:yltaf6 aRg o:fdf s]xL nrstf x'g' kb{5 .
h:t} olb C0fLsf] xfnsf] Current Ratio @M! 5 eg] ljlQo kl/If0f egf}+ !=&%M! sfod ug{
;lsG5 .
sfod u/LPsf zt{x?sf] cg'udg lg/Gt/ ?kdf ul/ u|fxsn] sfod ePsf] zt{ kfngf u/]sf] 5÷
5}g elg lglZrt ug'{ kb{5 . olb s'g} zt{ e+u u/]sf] ePdf To;sf] hfgsf/L Ps tx dflyNnf]
shf{ ;ldltdf tTsfn k7fpg' kg]5 { .
!%= zt{ pn+3g (Defaults) sf cj:yfx?M

shf{ ;'ljwf kqdf lgDg lnlvt % j6f Default sf cj:yfx? ;dfj]z x'g' kb{5 .
!= /fli6«o jfl0fHo a}s

+ cyjf cGo C0f bftfx?sf] e"QmfgL Dofb gf3]sf] ;fFjf tyf Aofh
glt/L pn+3g (Default) ePsf] cj:yf .
@= /fli6«o jfl0fHo a}s
+ cyjf cGo C0f bftfx?n] /fv]sf] zt{x? kfngf gu/L pn+3g
(Default) ePsf] cj:yf .
#= olb C0fL 6f6 kN6]df cyjf ;f] ;DaGwdf d'2f bfo/ ePdf .
$= C0fLn] csf]{ sDkgLdf ufEg] lg0f{o u/]sf]df cyjf Liquidation df uPsf]df .
%= C0fLsf] cj:yfdf ljz]if k|lts'n kl/jt{g ePsf]df .
o; afx]s pko'Qm ePdf cGo pn+3g (Default) sf cj:yfx? ;dfj]z ug{ ;lsG5 . olb s'g}
pn+3g (Default) sf] cj:yf pTkÌ ePdf a}s
+ n] lgDg cg';f/ sf/jfxL ug{ ;S5 .
!= ;fFjf tyf Aofh e'QmfgLsf] nflu dfu ug]{ -;dofjlwsf] nflu s]Gb|Lo sfof{no, shf{
;ldltn] lg0f{o ug]_{
@= ;Dk"0f{ ;'/If0f sAhf u/L shf{ c;"nLsf] sf/jfxL ug]{ .
#= shf{ ;'lawf kqsf] ;Dk"0f{ ;'lawfx? /2 ug]{ .
$= ;Defljt bfloTjnfO{ vfDg] gub /sd dfu ug]{ . h:t} M k|lttkq tyf hdfgt kq .
zt{ pn+3g (Default) sf] s'g} cj:yf pTkÌ ePdf o;sf] hfgsf/L t'?Gt} dflyNnf]
:t/sf] shf{ ;ldltnfO{ lbg' kb{5 .
–#(–
cWofo %
shf{ Aoj:yfkg
!= shf{ k|jGwssf] lhDd]jf/L M
a}s
+ sf] shf{ nufgL sfo{sf] k|dv
' lhDd]jf/L zfvf k|jGwsn] tf]ss] f] shf{ k|jGwssf] x'G5 . shf{
k|jGws u|fxssf] ljlQo l:ytL / Aoj:yfkgsf ;fy} Aofkfl/s sf/f]jf/nfO{ c;/ ug{ ;Sg] aflx/L
k|efjsf af/]df hfgsf/ x'g' kb{5 . s'g} ck|Toflzt 36gfsf] ljsf; ePdf ;f]sf] tTsfn ;"rgf
lbg] jf hf]lvdsf] >]0fLsf] k'g/fjnf]sg ug]{ lhDd]jf/L shf{ k|jGwssf] x'G5 . obL s'g} vf;
s'/f e]l6Pdf shf{ ;ldltsf] dflyNnf] txdf ;f] jf/] hfgsf/L lbg' kb{5 .
shf{ k|jGwsn] h'g zt{df shf{ k|jfx ePsf] xf] ;f]sf] kfngf ePsf] s'/f lglZrt ug'{ k5{ . obL
;f] df s'g} tn dfyL ePdf ;DjlGwt shf{ Joj:yfkg tx ;dIf ;"rgf ug'k{ 5{ .
s_ shf{ vftfsf] cg'udg
shf{ k|jfx ubf{sf zt{x?sf] kfngf eP gePsf] ljifodf shf{ k|jGwsn] shf{sf] lgoldt
?kdf cg'udg u/L zt{ ljkl/t gePsf] / /fd|f] cj:yf ePsf] s'/f lglZrt ug'{ kb{5 .
cg'udg ug'{ kg]{ d'Vo ljifox? lgDg cg';f/ 5g\M
;'/If0f M
• ;a} lwtf]aGws /flvPsf ;'/If0fx? /fd|f] cj:yfdf /x]sf] / ;lx tl/sfn]
/lhi6«z
] g kf/Lt u/LPsf] .
• cfjZostf cg';f/ d"NofÍg Pj+ k"g/d"NofÍg ePsf] .
• ;'/If0f dflh{g lgodfg';f/ /x]sf] .
• C0fLaf6 :6sdf ;fdfgsf] ljj/0f k|fKt ePsf] .
• k|To]s ltg dlxgfdf :6ssf] lgl/If0f ul/Psf] .
• cjlw cg';f/sf] lng'kg]{ vftfx? (Account receivables) sf] ;"lr q}dfl;s
?kdf C0fLaf6 k|fKt u/LPsf] .
ljlQo ljj/0f M
• n]vf kl/If0f k|ltj]bg / cGo ljlQo ljj/0fx? ;do ;dodf k|fKt u/LPsf] .
• u|fxssf] ljlQo k|If]k0f / oyfy{ l:yltsf] t'ngf ug]{ .
–$)–
aLdf M
• gf]S;fgL ePdf ;f]sf] e'QmfgL a}s
+ nfO{ ug]{ kf]ln;L ePsf] aLdf kf]ln;L a}s
+ n] lng] .
• aLdf kof{Kt ePsf] .
• lk|ldod ;dodf lt/]sf] / aLdf kf]ln;L cWofjlws /x]sf] .
• aLdf kf]ln;L gljs/0f ug]{ ;do 8fo/Ldf gf]6 ePsf] .
ljljw M
• ltg'k{ g]{ ;dodf ;f+jf / Aofh lt/]sf] .
• a}s
+ sf] shf{ gLlt cg'sn ' ePsf] .
• shf{ ;'ljwf k|bfg ubf{ /flvPsf ;a} zt{x?sf] kfngf ePsf] .
• jflif{s k'g/fjnf]sgsf] ;do / cGo k'g/fjnf]sgsf] ldlt 8fo/Ldf l6kf]6 ul/Psf] .
• C0fLsf] l:ytL v/fa ePsf] s'g} k"j{ ;"rgfsf] k|df0f (EWS EarlyWarning Signal)
• hf]lvd >]0fL k'g/fjnf]sg cfjZos ePsf] 36gf (BRR)
shf{sf] lgoldt cg'udg ePsf] s'/f lglZrt ug{ shf{ k|jGwsn] lng' kg]{ cfjZos
sbdx? pNn]lvt la:t[t 8fo/L cfjZos kb{5 . of] sfo{ b}lgs ?kdf 8fo/L Aojl:yt
u/L jf æcfufdL sfo{Æ (bring forward) ;DaGwL kmfO{n v8f u/L ug{ ;lsG5 . shf{
k|jGwsn] cfkm' s'g} sf/0fjz zfvfdf cg'kl:yt ePdf b}lgs 8fo/Ldf pNn]v ul/Psf
s'/fx? lgoldt cg'udg x'g] Aoj:yf ug'k{ 5{ .
v_ shf{ cg'udg k|ltj]bg
g]=?= @% nfv eGbf al9 ;Ldf ePsf] ;a} shf{sf] ljz]if k|ltj]bg q}dfl;s ?kdf Ps tx
dfyLsf] shf{ ;ldltnfO{ k]z ug'{ k5{ . -CDT 11 x]g_{]
@= If]lqo shf{ O{sfO{sf] lhDd]jf/L M
shf{ O{sfO{n] lgoldt ?kdf a}s

+ sf] shf{ ;DklQ Pj+ lgDg ljifox?sf] k'g/fjnf]sg / cg'udg
ug'k{ 5{ .
• zfvf clwsf/ If]q leqsf] shf{ k'g/fjnf]sg ug]{ .

• a}s
+ k|jGwssf] shf{ clVtof/L eGbf dfyLsf] shf{ k|:tfj l:js[tL ug]{ ÷ k'g/fjnf]sg ug{] .
• a}s+ k|jGwsnfO{ shf{ k|:tfj / ;d:ofd'ns u|fxsx?;+usf] ;DjGwdf ;xof]u ug]{ .
• sd;]sd q}dfl;s ?kdf a}s + zfvf e|d0f u/L shf{ cg'udg ug]{ / zfvf k|dv ' nfO{ ;xof]u
ug]{ .
–$!–
• zfvf sfof{nosf] e|d0f kZrft\ s]Gb|Lo sfof{nosf] shf{ ljefudf e|d0fsf a]nf 5nkmn
ePsf dxTjk"0f{ ljifox?, ;d:ofsf] klxrfg cfbL jf/] k|ltj]bg k]z ug]{ .
• l:js[t shf{ ;'ljwfdf pNn]lvt zt{ Pj+ ;Ldfx?sf] kfngf ePsf] lglZrt ug]{ h:t}M
;'/If0f /fd|f; ] u+ /flvPsf] . shf{ ;'ljwfkq l7s;Fu tof/ ePsf] Pj+ u|fxs;Fuaf6
l:js[tL k|fKt ePsf] .
d'NofÍg l7s;Fu cWofjlws ePsf] .
aLdf vfDg] u/L 7Ls;Fu ul/Psf] .
dflh{g cfjZostfg';f/ lnPsf] .
lgoldt ?kdf a'emfpg' kg]{ :6s ljj/0f÷a's8]A6sf] l/kf]6{ a'emfPsf] .
• a}s
+ sf] shf{ gLlt ;Fu ldNg]u/L shf{ k|jfx eP gePsf] lglZrt ug]{ .
• g]kfn /fi6«« a}s
+ sf] lgb]z{ g cg';f/ g]kfn /fi6«« a}s
+ df k]z ug'{ kg]{ ljj/0fx? l7s ;dodf k]z
u/LPsf] .
• shf{ juL{s/0fsf] k/LIf0f / hf]lvd auL{s/0f ul/Psf] .
#= 8fo/L l6kf]6 M
shf{ ;DaGwdf u|fxs;Fu 6]lnkmf]gdf ePsf s'/f jf ldl6Ëdf 5nkmn ePsf a'b+ fx? t'?Gt
8fo/Ldf l6kf]6 u/L shf{ kmfO{ndf /fVg' k5{ . tn lbO{Psf pbfx/0fn] s:tf ;'rgfx? l6kf]6
ul/g' k5{ b]vfpF5 .
s_ :ynut ul/Psf] lgl/If0f – ljz]if kmDof{6 (CDT 12)
v_ :6s lgl/If0f – ljz]if kmDof{6 (CDT 14)
u_ lgDg ljifox?df ldl6Ë . 6]lnkmf]g jftf{ ePsf]
Aofh ÷ lkm
af+sL aSof}tf e'QmfgL
yk ;do dfusf] cg'/f]w
5f]6f] cjlwsf] ;Ldf a[l4 jf/]sf] cg'/f]w
;]jf :tl/otf jf/]sf] u'gf;f]
shf{;uF ;DjlGwt cGo s'g} klg ljifo
3_ C0fLaf/] jlsn;Fu jf g]kfn ;/sf/sf] clws[t;Fu ul/Psf] 5nkmn .
ª_ u|fxs;Fusf] ;DaGwdf k|efj kfg]{ cGo s'g} ljifo .
8fo/L gf]6 t}of/L

8fo/L gf]6 kmDof{6 CDT @# df lbO{Psf] 5 .
–$@–
8fo/L gf]6df lgDg ljifo ;dfj]z x'g' k5{ .
:yfg
ldlt
a}s + / C0fLsf] k|ltlglwTj ug]{ AolQmx?sf] gfd
5nkmn ul/Psf dxTjk"0f{ a'bF+ fx? /]s8{ ug]{ . 8fo/Ldf tYo Pj+ jf:tljs s'/f dfq l6kf]6 ug]{ .
8fo/L gf]6df AolQmut sd]G6 jf clk|o s'/f (Sarcastic Remarks) n]lvg' x'bg} . ;s];Dd
8fo/L gf]6 6fO{k u/L /fVg], geP ;kmf;+u xftn] n]Vg] .
$= u|fxssf] shf{ kmfO{n Aoj:yfkg M

ljifo k|jz
]
shf{ kmfO{nn] shf{sf] O{ltxf;, :jLs[t ;Ldf tyf ljlQo Pj+ cGo ;"rgfx? af/] hfgsf/L
u/fpF5 .
k|To]s C0fLsf] 5'§} shf{ kmfO{n /fVg' kb{5 . kmfO{n cIf/ ldnfP/ (Alphabetical) j0ff{gq' mddf
/fVg' kb{5 . shf{ k|jGwsx? shf{ kmfO{n /fd|f; ] u+ /fVg lhDd]jf/ x'g5
] g\ .
ljifo j:t'
k|To]s kmfO{ndf /fVg' kb{5M
s_ shf{ d]df]/0] 8d (CM)
ljut @$ dlxgfsf] shf{ laj/0fkq (CM) kmfO{ndf /fVg' kb{5 . jflif{s ?kdf k'/fgf CM
nfO{ kmfO{naf6 lemls k'/fgf] kmfO{ndf /fVg' kb{5 . shf{ :jLs[lt ;DaGwdf ePsf
cfGtl/s kqfrf/ CM df ldlt cg';f/ qmd ldnfP/ /fVg' kb{5 .
v_ 8fo/L gf]6 (DN)
shf{ ;DaGwdf u|fxs;+u ePsf] l6kf]6 5nkmn ul/Psf] 8fo/L gf]6 (DN) ldlt cg';f/
ldnfP/ /fVg' kb{5 . :ynut lgl/If0f Pj+ :6s lgl/If0f k|ltj]bg o;} ;fy /fVg' kb{5 .
u_ kqfrf/
u|fxs;+u shf{ jf/] ePsf] ;a} kqfrf/ ldlt cg';f/ ldnfP/ /fVg' kb{5 . u|fxsnfO{ k|bfg
ul/Psf] shf{ ;'ljwfkq / u|fxssf] :jLs[lt kq klg ;fy} /fVg' kb{5 .
3_ ljlQo ;"rgf
ljlQo ;"rgf Pj+ gub k|jfx ;DjGwL k|If]k0f klg o;} ;fy /fVg' kb{5 .
–$#–
ª_ clgoldttf ;DaGwL k|ltj]bg
u|fxsnfO{ k|:t't ul/Psf] ;j} clgoldttf ;DaGwL kq ldlt cg';f/ ldnfP/ /fVg' kb{5 .
r_ ljljw ;"rgf
u|fxs jf ;DalGwt pBf]u ;DjGwdf ahf/df pknJw ;"rgf, cvjf/df k|sflzt n]v cfbL
;+sng u/L /fVg' kb{5 .
5_ 5fF6/] agfO{Psf] kmfO{n (Culling files)
tLg jif{ eGbf k\/' fgf] ;"rgf k'/fgf] kmfO{ndf ;fg'{ kb{5 .
/fVg' kg]{ ;do (Retention Period)
a}s
+ sf] lgodfg';f/ /flvg' kg]{ Pj+ gi6 u/L w'Nofpg cfjZos sfuhft kl/lzi7 ^ df
lbO{Psf] 5 .
%= shf{ ;'ljwf kq M
shf{ ;'ljwf ;DjlGw Aoj:yf shf{ ;'ljwf kqåf/f lglZrt ug'{ kb{5 . o;sf nflu b'O{ k|sf/sf
kmDof{6 t}of/ kfl/Psf] 5 .
?= @% nfv eGbf dfyLsf] C0fsf nflu (CDT 19 x]g]{)
?= @% nfv eGbf sdsf] AolQmut ÷ k|fk] f| O{6/lzk C0fsf nflu (CDT 18 x]g){]
oL kqx? ;fjwfgLk'js
{ t}of/ ug'{ kb{5 sf/0f o:df pNn]lvt a'b+ fx? l:js[t shf{ d]df]/0] 8d
(CM) sf zt{x?;+u x/]s k|sf/n] ldNg] x'g' kb{5 .
shf{ u|fxs;Fu shf{ ;'ljwfsf] l:js[tL kq !$ lbg leq lnO{ shf{ kmfO{ndf ;'/lIft /fVg' kb{5
.
^= clgoldttf M
kl/efiff
clgoldttf eGgfn] shf{ ;Ldf :jLs[t ubf{ sfod u/LPsf zt{x? (Terms and condition)
eGbf km/s l:ytL eÌ] a'em\ g' kb{5 . o:fn] lgDg ljifox? ;d]tnfO{ hgfpF5
+ .
• :jLs[t shf{ ;Ldf gf£g'
• ;f+jF f ÷ Aofh e'QmfgL gug'{
• ;'/If0f /fd|f] l:yltsf] gx'g'
• shf{ ;'ljwfsf zt{x? kfng gug'{
• shf{ k'g/fjnf]sgdf l9nfO{ ug'{
–$$–
:jLs[tL
;a} shf{ ;DaGwL clgoldttfx? shf{ ;+hfn (Chain) leqsf] pko'Qm txaf6 t'?Gt l:js[t
u/fpg' kb{5 . ;+lIfKt shf{ ljj/0f kq tof/ u/L :jLs[tLsf nflu (Abridged Credit
Memorandiun) -CDT 7 x]g_{] shf{ ;+hfnsf] pko'Qm txdf k]z ug'{ kb{5 . l:js[ltsf nflu
cg'/f]w ubf{ lgDg ljifox? pNn]v ug'{ kb{5 .
• clgoldttfsf] k|sl[ t
• sf/0f
• lgoldt t'Nofpg cfjZos sbdx?
• lgoldt t'Nofpg cfjZos ;dofjlw
&= g]kfn /fi6«« a}s

+ sf] lgb]z
{ gsf] kfngf M
s_ g]kfn /fi6«« a}s
+ sf] lgb]l{ zsf
g]kfn /fi6«« a}s
+ sf] lgb]l{ zsfdf g]kfndf jfl0fHo a}s + x?n] sfo{ ;+rfng ug{] ;DaGwdf
hf/L u/]sf ;a} ;s'n { /, gLlt÷lgb]l{ zsf / /]un
' z ] gsf] ;+sng /x]sf] 5 . of] shf{ lgb]l{ zsfdf
cfjZos ePsf 7fpFd+ f g]kfn /fi6«« a}s + sf] lgb]l{ zsf ;DaGwL Aoj:yf pNn]v ul/Psf] 5 .
v_ g]kfn /fi6«« a}s

+ df k]z ug'{ kg]{ ljj/0f
g]kfn /fi6«« a}s
+ df k7fpg' kg]{ ljj/0fx?sf] ljifodf g]kfn /fi6«« a}s
+ sf] lgb]l{ zsfsf] efu @@
df j0f{g u/LPsf] 5 tL ljj/0fx? dWo] shf{ sf/f]jf/ ;DalGw ljj/0fx? lgDgfg';f/ /x]sf
5g\ .
dfl;s ljj/0f
!_ ;+:yfgx?nfO{ hfg] shf{

dfl;s ?kdf k|jflxt Pj+ c;'nL /sd -vftfsf] ;+Vof, ;f+jF f / Aofh_ afFsL /sd /
k'/fgf] lng' kg]{ aSof}tf cflb .
gd"gf kmf/d kl/lzi7 !) cg';f/
@_ ljifout / If]qut shf{ nufgL ljj/0f

dfl;s ?kdf k|jflxt Pj+ c;'nL /sd -vftfsf] ;+Vof, ;fFj+ f / Aofh_ afFsL shf{
/sd / Dofb gf3]sf] /sd
gd"gf kmf/d kl/lzi7 !! cg';f/
–$%–
#_ ;'/If0fsf] cfwf/df lbO{Psf] C0f
dfl;s ?kdf k|jflxt Pj+ c;'nL ePsf] /sd -vftfsf] ;+Vof, ;fFj+ f / Aofh_ afFs
+ L
Dofb gf3]sf] /sd
gd"gf kmf/d kl/lzi7 & cg';f/
q}df;Ls ljj/0fM
s_ k|fyldstf k|fKt / lakÌ ju{df hfg] shf{

+ L
gd"gf kmf/d – kl/lzi7 * cg';f/
v_ ;+rfns ÷ k|dv' sfo{sf/L clws[t ÷ sd{rf/LnfO{ hfg] shf{

+ L
gd"gf kmf/d kl/lzi7 ( cg';f/
u_ 7"nf u|fxsnfO{ lbO{g] shf{ ;'ljwf -?= ! s/f]8 eGbf dfly_

+ L
gd"gf kmf/fd kl/lzi7 !# cg';f/
3_ e"QmfgL Dofb gf3]sf shf{x? M–

cjlw cg';f/ Dofb gf3]sf shf{x?sf] ljj/0f -s"n shf{ ;+Vof / s"n /sd_
gd"gf kmf/d kl/lzi7 !@ cg';f/
*= C0fLsf] hf]lvd >]l0fs/0f (BRR) :
C0fLsf] hf]lvd >]0fLs/0fn] lgDg sf/0faf6 u|fxsn] k|fKt ug]{ shf{ ;'ljwf gtL/L zt{x? pNn+3g
ug{ ;Sg] ;Defljt cg'dfg k|s6 ub{5 .
• afFsL ePsf] Aofh e'QmfgL / ;fFjf 36fpg c;Ifd x'g] ;+efjgf
• ljlQo Pj+ cGo shf{sf zt{x? kfngf gug]{ ;+efjgf
• cGo shf{bftf jf ;fx'nfO{ ltg'{ kg]{ ljlQo bfloTj k'/f gug]{ ;+efjgf
C0fLsf] hf]lvd >]0fLs/0fn] shf{sf] hf]lvd jf/] cg'dfg ug]{ x'b+ f ;'/If0fsf] d'No nfO{ ;dfj]z
gu/L tof/ ug'{ kb{5 . a}s+ sf] gLlt cg';f/ ?= @% nfv eGbf dfyLsf] ;'ljwf k|fKt ug]{ ;a}
u|fxsx?sf] hf]lvd >]0fLs/0f tof/ ug'{ kb{5 .
–$^–
s_ (BRR) C0fLsf] >]0fLs/0fsf ljz]iftfx?
^ k|sf/sf (BRR) C0fLsf] hf]lvd >]0fLs/0fsf ;d'xut (Generic) ljz]iftfx? tn lbO{Psf]5 .
C0fLsf] hf]lvd >]0fLs/0f Borrower Risk Rating (BRR)
BRR ljz]iftfx?
;+rfng / ljlQo sf/f]jf/ l:y/ ePsf] ;an u|fxs h;sf] ljlQo ;jntfn]
!=
ahf/df x'g ;Sg] k|tLs"n l:yltaf6 pTkÌ x'g] IfonfO{ ;kmntf;fy ;fdgf
ug{ ;S5g\ .
# b]lv % jif{sf] cjlw;Dd ;+rfng Pj+ ljlQo l:y/tf /x]sf] . cfly{s k|efj /
@= k|lt:kwf{n] ubf{ a9L clgoldt t/Lsfsf] /x]sf] . ;fjFf / Aofhsf nflu kof{Kt
;'/Iff /x]sf] .
eljiosf] gub k|jfxsf] a9L clglZrttfsf] ;fdgf u/L/x]sf] / 7'nf] k|lt:kwf{sf]
#= bafjdf k/]sf] . ;fFjf / Aofh e'QmfgLsf nflu ;'/Iffsf] dflh{g yf]/} /x]sf] .
;d:ofsf] ;fdgf u/L/x]sf] h:n] ubf{ cfufdL !,@ jif{df shf{sf] ;'/Iff dfly
$= vt/f /x]sf] . xfn ;fn}sf] jif{x?df gf]S;fgL Aoxf]/s
] f] x'g ;Sg] .
nfe gx'g] (Non accrual) ;f+jf ;j} k|fKt x'g] ;+efjgf eP tfklg Aofh ÷ lkm
%= df cf+lzs gf]S;fgL x'g] b]lvPsf] .
k|fl] ehgaf6 nfe k|fKt gx'g] . ;j} jf cf+lzs ?kdf ;fFjf ÷ Aofh ÷lkm
^= gf]S;fgL x'g ;Sg] . ;+DklQ lnSjL8]zg ug]{ ;Defjgf w]/} /x]sf] .
k|To]s hf]lvdsf] sf/0fsfnflu (BRR) C0fLsf] hf]lvd >]0fLs/0f s'g pko'Qm x'G5 ;f]sf] lgwf{/0fsf
nflu zfvfsf] ;xof]usf nflu BRR Risk Matrix tof/ u/LPsf] 5 (CDT 10) . k|To]s
C0fLsf nflu Pp6f js{lz6 (CDT 10) cg';f/_ t}of/ u/L shf{ ;'ljwfsf] jflif{s k'g/fjnf]sg
ubf{ ;f] ;fy /flvg' kb{5 . -cyjf cfjZostf cg';f/ Tof] eGbf klxn] klg tof/ u/L /fVg]_
shf{ k|aGwsn] js{lz6 tof/ ubf{ hf]lvdsf tTjx? h:t} Aoj:yfkg, ljlQo ljj/0fsf] Sjfln6L
cflbsf] ljifodf :j+odn] l8nu/L tof/ ug'{ kb{5 . sf]nddf lbO{Psf a'b+ fx? k9]/ s'g C0fLsfnflu
h'g a'b+ f ;aeGbf pko'Qm x'G5 To;}df lrGx nufpg' kb{5 .
Ps k6s l/:s ˆØfS6/x?sf] lgwf{/0f u/]kl5 >]0fL 5'§Øfpg] Pp6f t/Lsf k|fKt x'G5 h;n]
C0fLsf]nflu s'g rfFlx BRR ;Dk"0f{ ?kdf pko'Qm x'G5 To:sf] lg0f{o u/L Tof] >]0fL to ug'{ kb{5 . of]
j}1flgs k|ljlw xf]Og{ t;y{ o:sf] pkof]usf nflu Aojxfl/s 1fg Pj+ Goflos Ifdtfsf] pkof]u
ug'{ cfjZos x'G5 . obL s'g} z+sf nfu]df shf{ k|jGwsn] BRR sf dfly lbO{Psf] >]0fLs/0fsf
ljz]iftfx? x]/L s'g rf+xL BRR n] u|fxsnfO{ plrt ?kn] k|ltljlDjt u5{ ;f] sf] k'g/fjnf]sg
u/L s'g rfFlx 7Ls d]n vfG5 ToxL lgwf{/0f ug'{ kb{5 .
–$&–
v_ hf]lvd >]0fLs/0fsf] k'g/fjnf]sg
C0fLsf] hf]lvd >]0fLs/0fn] ;+w} u|fxssf] hf]lvd cj:yfnfO{ ;lx 9+un] k|ltljlDjt ug'{
k5{ . olb s'g} 36gfn] u|fxssf] hf]lvd >]0fLs/0fnfO{ c;/ kf5{ eg] o:sf] k'g/fjnf]sg
u/L pko'Qm >]0fLs/0f ug'{ k5{ / cfjZos ePdf BRR kl/jt{g ug'{ kb{5 .
k'g/fjnf]sg ug]{ 36gfsf (Events) pbfx/0fx?
• u|fxssf] ljlQo ljj/0fx?sf] k|flKt
• :jfldTj . lgoGq0f . sfg"gL 9f+rfdf kl/jt{g
• Aoj:yfkgdf kl/jt{g -pbfx/0fM l/6fo/÷ /flhgfdf_
• C0fLsf] ljlQo l:ytLdf dxTjk"0f{ lu/fj6
• sf/f]jf/sf] ljljlws/0f
• pBf]udf jfXo k|efj -pbfx/0fM e+;f/ b/jGbLdf kl/jt{g, jftfj/0f ;+DalGw ljifox?_
• k|fs[lts k|sf]kn] C0fLnfO{ k|efljt u/]sf]
• Aofhb/ jf ljlgdo b/df kl/jt{gsf sf/0f C0fL dfly kg]{ k|efj
• d'Vo ;Knfo/ jf k|dv ' u|fxs u'dfpg'
• k|fd
] f]6/ jf dflnssf] hLjg ofkgdf dxTjk"0f{ kl/jt{g cfpg'
• ;fFjf Aofh gltg'{
• a}s
+ ;'ljwfsf zt{x?sf] pn+3g ug'{
• cGo shf{bftf jf ;Knfo/nfO{ ltg'{ kg]{ /sd gltg'{
• n]vfkfn ÷ n]vf kl/Ifs af/Daf/ kl/jt{g ug'{
• ;'/If0fsf] k'gd'N{ ofÍg
• cGo s'g} dxTjk"0f{ 36gf
u_ BRR k'g/fjnf]sg
ha s'g} 36gf x'G5 shf{ k|aGwsn] BRR sf] k"gM d'NofÍg ug'{ kb{5 . olb pko'Qm nfu]df
>]0fL ;+zf]wg ug'{ kb{5 .
BRR df s'g} k|lts'n l:ylt b]lvPdf shf{ jf/] pko'Qm txdf hfgsf/L u/fO{ eljiodf
lng' kg]{ cfjZos sbd af/] lg0f{o ug'{ kb{5 .
h:t}M
• yk ;'/If0f lng]
• ljlQo ljj/0fx? a/f]a/ lng] / shf{ cg'udgdf a[l4 ug{]
• shf{nfO{ lgu/fgL k|ltj]bgdf /fVg] (Credit Watch Report)
• ;DaGw ;dfKt ug{]
–$*–
BRR k'g/fjnf]sg ug'{ kg]{ cj:yf l;h{gf gePdf lgDg k'g/fjnf]sgsf] cjlw nfu' ug'{ kb{5 .
BRR 1 jflif{s
BRR 2 jflif{s
BRR 3 cw{–jflif{s
BRR 4 cw{–jflif{s
BRR 5 jflif{s
BRR 6 jflif{s
3_ hf]lvd >]0fLs/0f ug]{ lhDd]jf/L
shf{ k|jGwsn] C0fLsf] hf]lvd >]0fLs/0f ;+w} 7Ls 5 eGg] s'/f lglZrt ug'{ kb{5 . s'g}
cj:yfdf shf{ k|jGws / shf{ (Credit chain) ;+hfnsf lar dt km/s k¥of] eg] shf{
ljefu g} BRR lgwf{/0f ug]{ clGtd clwsf/L x'g5 ] .
ª_ BRR df kl/jt{g
BRR kl/jt{g ug]{ ;a} lg0f{ox? shf{ ;+hfnsf] pko'Qm txdf k]z (refer) ug'{ kb{5 .
pko'Qm shf{ txdf k]z ul/ ;s]kl5 dfq BRR cku|8] ug]{ lg0f{o ug{ ;lsG5 .
r_ tNnf] >]0fLs/0fdf emfg{sfnflu cfjZos sfo{jfxL
s'g} C0fLnfO{ BRR 4, BRR 5 jf BRR 6 df emfg'{ k/]df a}s + sf] jlsnn] shf{;uF
;DalGwt ;j} k|ltj]bg tyf ;'/If0f k'g/fjnf]sg ug'{ kb{5 . d'NofÍg cWofjlws ug'{ kb{5 .
o:tf sfo{nfO{ shf{ lgu/fgL k|ltj]bgdf /fVg' kb{5 .
(= shf{ auL{s/0f ;DaGwdf g]kfn /fi6«« a}s
+ sf] lgb]z
{ gM
s_ g]kfn /fi6«« a}s
+ åf/f ;do ;dodf hf/L ul/Psf]÷x'g] lgb{zgsf] kfngf ug'{ kg]5
{ .
alu{s/0f cf=j= @)^!.)^@ / ;f] kZrft\sf cfly{s jif{sf nflu cfjZos
efvf gf3]sf] ;fFjf k|f]lehg
Kff; efvf ggf3]sf] / # dlxgf;Ddsf] cjlwn] dfq efvf gf3]sf shf{x?
!Ü
-c;n_
;a # dlxgf b]lv ^ dlxgf ;Ddsf] cjlwn] efvf gf3]sf shf{ ;fk6x?
@%Ü
:6f088{
Zf+sf:kb ^ dlxgf b]lv ! jif{ ;Ddsf] cjlwn] efvf gf3]sf shf{ ;fk6x?
%)Ü
v/fa ! jif{ eGbf al9 cjlwn] efvf gf3]sf shf{ ;fk6x?

!))Ü
–$(–
;a} shf{x?nfO{ dflysf] lgb]l{ zsf cg';f/ Aojl:yt ug'{ kb{5 . ?= @% nfv eGbf dfyLsf
;a} shf{ ;'ljwf lnPsf] C0fLx?sf] BRR lgwf{/0f ug'{ kb{5 . BRR n] g]kfn /fi6«« a}s
+ sf]
alu{s/0f eGbf /fd|f;
] u+ a}s
+ nfO{ shf{sf] hf]lvd d'NofÍg ug{ d2t ub{5 . pbfx/0ffy{
BRR 4 efvf ggf3]sf] u|fxsnfO{ klg lgwf{/0f ug{ ;lsG5 . a}s + nfO{ s'g} 36gfn]
u|fxsnfO{ kg{ ;Sg] k|lts'n c;/ jf/] hfgsf/L ePdf of] x'g ;S5 .
BRR sf] g]kfn /fi6«« a}s

+ sf] k|fl] ehg ;DaGwL Aoj:yf;+u s'g} ;DaGw 5}g eGg] s'/f
pNn]v ug{ cfjZos 5 . pbfx/0fM oBkL g]kfn /fi6«« a}s + sf] lgb]l{ zsf cg';f/ s]lx k|fl] ehg
ug'{ kg]{ shf{sf nflu BRR df kfFrf}+ >]0fLdf >]0fLs/0f ePsf] x'g ;Sb5 . d'Vo s'/f ;fFjf
Aofh k"0f{ ?kdf c;'n x'G5 jf xFb+' g} eÌ] xf] .
v_ g]kfn /fi6«« a}s

+ sf] alu{s/0f / BRR sf] >]0fLs/0fdf ;dfgtf M
oBlk oL b'a} lar s'g} ;f]emf] ;DaGw gePtf klg zfvf sfof{nox?nfO{ s;/L BRR g]kfn
/fi6«« a}s
+ sf] jlu{s/0f Ps csf{;u+ ;DjlGwt x'g ;S5g eÌ] a'‰g zfvfx?nfO{ ;xof]u
xf]; elg lgDgfg';f/ t'ngf b]vfO{Psf] 5 .
BRR g]kfn /fi6«« a}s

+ sf] lgb]z
{ g cg';f/sf] shf{ auL{s/0f
! kf; -w]/} /fd|f_]
@ kf; -/fd|f_]
# kf; -:jLsf/of]Uo_
$ ;j :6f088{ . ljz]if pNn]Vo
% z+sf:kb
^ v/fa
–%)–
cWofo ^
;d:ofd"ns shf{sf] Aoj:yfkg
!= ;d:ofsf sf/0fx? M
C0fLx?n] ;fdfgf ug]{ ljlQo ;d:ofsf k|dv
' sf/0fx? M
-s_ ckof{Kt k"h
F L
-v_ Aoj;flos Ifdtfsf] sld÷sdhf]/ Aoj:yfkg
• Aoj;foaf6 jf:tlas t'ngfTds nfe gx'g' . a}slNks j:t' pknJw x'g' .
• sd;n of]hgf tyf ckof{Kt cg'udg
• ljlQo sf/f]jf/df cg'ejsf] sld
• unt pTkfbg ld>0f
-u_ t/ntfsf] sdL
• sdhf]/ k"h
F L ;+/rgf–ckof{Kt :jnufgL
• ckof{Kt gfkmf ;+lrlt
• sDkgL dflnsx?n] cTolws /sd lemSg]
• sdhf]/ gub k|jfx Aoj:yfkg
-3_ Ifdtf eGbf al9 sf/f]jf/ ug'{
-ª_ cfly{s jftfj/0f
• ;/sf/L gLlt
• cGo b]zn] tf]ss
] f] z'Ns ÷ sf]6f, h:t}M ef/tsf] z'Ns, ;+oQ
' m/fHosf] sf]6f
• ljlgdo b/df 36–a9
shf{ k|aGwsx?n] lgoldt ?kdf o; lsl;dsf ;d:ofsf ;+st] x? jf/] cg'udg ug'{ kb{5 .
@= k"j{ r]tfjgLsf ;+st] x? (Early Warning Signals) (EWS) :
;d:ofdf hfg] shf{x?sf] k"j{ r]tfjgL ;+st] x? (EWS) lgDgfg';f/ 5g\ .
-s_ a}s
+ ;+usf] ;DaGw M
• C0fL;+usf] ;Dks{df sl7gfO{
• a}s + ;+usf] sf/f]jf/sf] dfqf (Turnover) df sdL
• af/Djf/ l;df gf£g] qmd
• e"QmfgL cjlw gf3]sf] ;fFjf tyf Aofh /sd
–%!–
• C0f ;fk6 lng' h:t}M Aoj;fodf s'g} k|sf/sf] kl/jt{g gePtfklg yk C0fsf] nfuL dfu
• shf{ ;'ljwf a[l4sf] nflu a/f]a/ cg'/f]w ug'{
-v_ Aoj:yfkg z}nL M

• Aoj:yfkgdf a/f]a/ kl/jt{g
• lg0f{o ug{df l9nfO{
• qmlds of]hgfsf] cefj
• k|dv
' k|aGws tyf ;+rfnsx?sf] cfsl:ds /flhgfdf .
• sfdbf/x?sf] ;d:of
-u_ Aoj;flos k|fyldstf

• k|lti7f -O{Hht_ sf] 3d08
• c;DalGwt Aoj;fodf lj:tf/
-3_ Aofkf/Ls ljifox?

• pkef]Qmfsf] dfudf k/Ljt{g
• cf;fdL;+u lng' kg]{ /sd ;+sngdf l9nfO{
• e'QmfgL lbg'kg]{ vftfsf] a[l4
• ckof{Kt gub k|jfx
• :6ssf] Turnover df l9nfO{
• Pp6} d'Nodf e/ kg{ g;lsg] sRrf kbfy{ cfk'lt{sf >f]tx?
• lgod sfg"gdf kl/jt{g
• Pp6} u|fxsdf e/ kg'{
• laqmL÷gfkmfdf 36\bf]qmd
• k|lalwdf kl/jt{g
• d'2f dfldnf
• Aofkf/af6 cGoq k"h F Lsf] k|of]u
• l:y/ ;DklQdf cTolws nufgL
-ª_ :jfldTj
• :jfldTjdf kl/jt{g
• hLjg:t/df kl/jt{g–cTolws vr{
• kf/Ljf/Ls snx
• sDkgL dflnsx?sf] arga4Qfdf cefj
–%@–
-r_ k|lt:kwL{x?sf] sf/jfxL
• c? a}s + x?n] yk ;'/If0f lnPsf tyf ;'lawfx? /2 u/]sf
-5_ ljlQo ;"rgfx?

• lgDg :t/sf] ljlQo ;"rgf
• a}s+ nfO{ cdfGo n]vfsf] k|of]u
• n]vfkfnx?sf] (Accountant) kl/jt{g
• tf]lsPsf] ;dofjlw tyf lgwf{l/t nIo k'/f ug{ c;Ifd
• ljlQo ;"rgfx? k|fKt ug{df l9nfO{
#= shf{ lgu/fgL k|ltj]bg (Credit Watch Report) :
shf{x?sf] sdhf]/Lx? klxrfg u/L t'?Gt} shf{ ;+/rgf leqsf Ps tx dflysf shf{ sld6Ldf
hfgsf/L lbg' shf{ k|jGwssf] lhDd]jf/L x'g]5 . ;fy} BRR -C0fL hf]lvd >]0fLs/0f_
k'g/fjnf]sg u/L cfjZos ePdf tNnf] >]0fLdf >]0fLs/0f ug'{ ;d]t kg]5 { . o;/L tNnf] >]0fLdf
em/]sf shf{x?sf] ;'/If0f ;'/lIft 5 ÷ 5}g egL la:j:t x'gsf nflu a}s + sf sfg'g clws[taf6
k'g/fjnf]sg ug{ pko'Qm x'g5 ] . ;fy} lwtf] ;'/If0f d"NofÍg ;d]t kl/If0f ug{' kg]5
{ .
shf{x? ;Gtf]ifhgs cj:yfdf /fVg] k|of; x'g' kb{5 . olb of] ;+ej ePg eg] To:tf u|fxsx?
;+u hlt x'G5 rfF8f] ;DaGw laR5]b ug]{ k|of; ug'{ kb{5 .
o:tf shf{x? shf{ lgu/fgL k|ltj]bg (CWR) sf] ;"lrdf ;dfj]z u/L /fVg' kg]5 { . dfl;s
?kdf k'g/fjnf]sg u/L s]Gb|Lo sfof{no, shf{ ljefunfO{ (CWR) shf{ cjnf]sg k|ltj]bg
k7fpg' kb{5 . o; k|of]hgsf] nfuL laz]if k|sf/s]f Format tof/ u/LPsf] 5 . (CDT 15 x]g){]
$= v/fa x'bF } uPsf shf{x?sf] Aoj:yfkg M

olb u|fxssf] cfly{s cj:yf v:s]/ a}s
+ sf] ;fFjf tyf Aofh u'Dg] cj:yf cfPsf] h:tf] nfU5 eg]
To:tf shf{x? ;xdlt lnP/ shf{ c;"nL laefudf ;fg'{ kg]5 { . o:tf shf{x?df lgDg sfjf{xLx?
plrt x'g ;S5 M
!= s'g sf/0fn] /sd ltg{ g;Sg] (Default) ePsf] xf] kQf nufpg ;'lawf kq (facility
letter) k'g/fjnf]sg ug{' kg]5
{ .
@= ;a} ;'/If0f tyf shf{ ;DaGwL sfuhftx? a}s
+ sf] sfg"g clws[tn] k'g/fjnf]sg ug{' kg]5
{ .
# lwtf] ;'/If0f d"NofÍg cWofjlws kfg{' kg]5
{ .
–%#–
$= olb cfjZos b]lvPdf C0fL tyf hdfgL a:g] AolQm;+u cf}krfl/s ?kdf e'QmfgLsf] nfuL
dfu ug]{ .
cGo pko'St sf/jfxLx? M
!= ;a} z]o/xf]N8/x?;+u e]6/] a}s

+ ;+u ;DalGwt ;d:of jf/] 5nkmn ug]{ / ;'wf/sf cfjZos
sfjf{xLx? dfly hf]8 lbg] .
@= Aofkf/ Aoj;fo aGb ug'{ eGbf ;+rfng ug{ lbPdf To:sf] hf]lvd tyf k|ltkmnx? s] s:tf]
/xG5 ljZn]if0f ug]{ .
#= lalQo k|lta]bg lng] tyf cg'udg ug]{ sfo{nfO{ lta| agfpg] .
$= C0fLsf] gub k|fKtL, e"QmfgL kfpg' kg]{ k|fKtL /sd (Account receivables) tyf a}s
+ sf]
shf{ vftfaf6 e'QmfgL lbg] h:tf sfo{x?df k'/f lgoGq0f ug]{ .
%= shf{ ;Ldf ;'ljwf /2 ug]{ .
^= C0fL tyf hdfgL a:g] AolQmx?;+u yk ;'/If0f dfu ug]{ .
&= e}/x]sf] ;'/If0f tyf ;f] sf] d'Nosf] kl/If0f ug]{ / cfjZos ePdf a}s
+ n] rn ;DklQx?
cfkm\gf] lgoGq0fdf lnO{ tfnfaGbL ug]{ .
*= C0fLnfO{ ;'wf/sf sbdx? nfu' ug{ cg'/f]w ug]{ . h:t}
– ;+klQ a]r ljvg ug]{
– lz/f]ef/ (Overhead) vr{x? 36fpg] .
– Aoj:yfkg kl/jt{g ug]{ .
– ahf/ Aoj:yfkgdf kl/jt{g ug]{ (Marketing)
– yk k"h F L nufpg] (Capital infusion)
– cGo Aoj;fo tyf sDkgLdf ufEg] .
shf{ k|aGwsn] pk/f]Qm sfo{sf] sfof{Gjog /fd|/L cg'udg ug'{ kg]5
{ .
(= shf{nfO{ yk nfe gx'g] vftfdf ;fg]{ (Non accrual)
!)= Aoj;fosf] ;Defjgf 5÷ 5}g ljZn]if0f ug{ cg';Gwfg n]vf kl/Ifs lgo'QmL ug]{ . o;f] ubf{
nfu]sf] vr{ C0fL :jo+n] Aoxf]g{' kg]{ .
!!= pk/f]Qm ;Dk"0f{ sbdx?af6 klg ;d:of xn ePg eg] sfg"gL sf/jfxL rnfpg] .
–%$–
%= shf{sf] nflu gf]S;fgL Aoj:yf÷ckn]vg M
g]kfn /fi6«« a}s

+ sf] lgb]l{ zsf -kl/R5]b % x]g;
{' _ cg';f/ shf{sf] nflu gf]S;fgLsf] Joj:yf (Provision)
ug'{ kg]5
{ . afl0fHo a}s + sf] gLlt cg';f/ s'g} Ps C0fLsf ;+k0" f{ shf{nfO{ tNnf] alu{s/0f cg';f/
alu{s/0f ug'{ kg]{ gLlt /x]sf] 5 . pbfx/0fsf nflu s'g} C0fLsf] b'Oj{ 6f shf{ 5g h:f dWo] Ps
c;n / csf]{ sd;nsf] ;+st] 5 eg] b'an } fO{ sd;nsf] ;+st] df jlu{s/0f ug'{ kg]5{ .
^= shf{ ;"rgf s]Gb| (CIC) M
g]kfn /fi6«« a}s

+ sf] /]vb]vdf e'QmfgL Dofb gf3]sf shf{x? (NPA) cg'udg ug{ shf{ ;"rgf
s]Gb|sf] (CIC) :yfkgf ePsf] 5 .
g]kfn /fi6« a+s
} af6 hf/L ePsf] g]kfn /fi6« a+s
+} lgb{l] zsfdf sf] nflu cfjZos ljj/0fx?
;lxt Aoj:yf ul/Psf] 5 . ;fy} o; a+s } af6 hf/L ePsf] shf{ c;"nL tyf k'/g;+/rgf
lgb{l] zsfdf ;d]t ;f] jf/] pNn]v ul/Psf] 5 .
&= sfnf] ;"lr M
sfnf] ;"lrdf /fVg] ;DaGwL cj:yf k/Llzi7 % df b]vfO{Psf] 5 . sfnf] ;"lr (Black list) df
k/]sf ;Dk"0f{ shf{x?sf] k|aGw shf{ c;'nL tyf k'g/;+/rgf ljefun] ug]5 { -/fli6«o afl0fHo
a}s
+ sf] shf{ c;'nL tyf shf{ k'g/{ ;+/rgf lgb]l{ zsf x]g_{]
*= sfnf];l" rdf k/]sf C0fLx?nfO{ shf{ k|jfxdf k|ltaGwM
g]kfn /fi6«« a}s + af6 Ohfht k|fKt jfl0fHo a}s

+ x? tyf ljlQo ;+:yfx?af6 C0f lnO{ g]kfn /fi6««
a}s
+ sf] lgb]l{ zsf cg';f/ sfnf];r " Ldf k/]sf C0fLx? tyf tLgLx?sf Psf3/sf kl/jf/sf ;b:ox?
hf] k|fk] f| O{6/, ;+rfns tyf k|fOe]6 s+kgLsf z]o/ xf]N8/ tyf !)Ü eGbf a9L z]o/ ePsf klAns
sDkgLsf z]o/ xf]N8/x? 5g\, To:tf AolQmx?, kmd{, sDkgLnfO{ gofF shf{ tyf ;'ljwf, yk C0f
;'ljwf, e}/x]sf] C0fsf] gljs/0f cyjf ls:tf ljt/0f ug{ ldNb}g .
(= shf{ c;"nL ;DalGw sfg"gL Aoj:yf (Tribunal) :
/fli6«o Jfl0fHo a}s

+ sf] shf{ c;"nL tyf k'g/;+/rgf lgb{l] zsf x]g{] .
–%%–
–%^–
shf{ lgb{l] zsf
@)^)
-;+zf]wg ;lxt_
l;l86L kmf/d tyf kl/lzi7
–%&–
–%*–
ljifo ;"rL
qm=;+= l;l8l6 g+= k|of]hg k]h g+=
! ! shf{ ;'ljwfsf] nflu lgj]bg -;a}_ ^!
@ @ AolQmut v'b ;DklQsf] laj/0f ^(
# # d'Vo ;"rgfx?sf] clen]v (BIR) &!
$ $ zfvf :t/Lo shf{ ljj/0f kq -zfvf CAD cGtu{t nufgL ubf{_ &#
% % shf{ laj/0f kq ? @% nfv eGbf sd AolQmut÷k|fk] f| O{6/zLk &&
^ ^ shf{ laj/0f kq ? @% nfv eGbf sd skf{/] 6] *!
& & ;+lIfKt shf{ laj/0f *%
* * jflif{s k'g/fjnf]sg k|ltj]bg (Annual Review Report) *&
( ( shf{ ;'ljwf cg'/f]w ? @% nfv eGbf dfly (#
!) (A shf{ ;'ljwf cg'/f]w (Credit Facilities Request) - English !)%
!! !) BRR C0fLsf] hf]lvd >]0fLs/0f hf]lvd Dofl6«S; (Matrix) ;+:yfut shf{ !)#÷!!%
!@ !! shf{ ;DaGwL q}dfl;s cg'udg k|ltj]bg !!&
!# !@ lwtf]sf] :ynut lg/LIf0f k|ltj]bg !!(
!$ !# cf;fdL vftfsf] laj/0f !@#
!% !$ :6s tyf C0fL c;'nL vftf (Book Debt) lg/LIf0f k|ltj]bg !@%
!^ !% Credit Watch Report !@&
!& !^ shf{ gjLs/0f lgj]bg !#!
!* !& shf{ ;DaGwL clVtof/L (CAD) !##
!( !* shf{ ;'ljwf kq -AolQmut÷k|fk] f| O6/_ !#%
@) !( shf{ ;'ljwf kq -skf{/] 6] _ !$!
@! @) hdfgLstf{sf] :jLs[tL !$&
@@ @! jflif{s÷cfjlws k'g/fjnf]sg / Variation kq !$(
@# @@ jflif{s÷cfjlws k'g/fjnf]sg kq -s'g} kl/jt{g gePsf]_ !%!
@$ @# 8fo/L gf]6 !%#
@% kl/lzi6 ! shf{ hf]lvd ljZn]if0f !%%
@^ kl/lzi6 @ SWOT ;jn / b'jn { kIfx?sf] laZn]if0f !^!
@& kl/lzi6 # shf{ hf]lvd laZn]if0f !^#
@* kl/lzi6 $ aflif{s k'g/fjnf]sg k|so[ f !^^
@( kl/lzi6 % sfnf] ;"rLdf ;dfj]z x'g] cj:yf !^(
#) kl/lzi6 ^ ;'/lIft;fy /fVg' kg{] / w'Nofpg] sfuhftx? !&!
#! kl/lzi6 & ;'/If0f cg';f/sf] shf{ tyf ;fk6sf] laj/0f -dfl;s_ !&#
#@ kl/lzi6 * k|fyldstf If]q / lakGg au{ shf{ laj/0f -q}dfl;s_ !&%
## kl/lzi6 ( ;+rfns÷sfo{sf/L k|dv ' ÷;+:yfks÷sd{rf/L÷z]o/xf]N8/x?nfO{
uPsf] ;fk6 ljj/0f -q}dfl;s ljj/0f_ !&&
#$ kl/lzi6 !) ;/sf/L ;+:yfgx?nfO{ uPsf] shf{sf] ljj/0f -dfl;s_ !&(
#% kl/lzi6 !! If]qut -k|of]hg_ cg';f/sf] shf{ tyf ;fk6sf] laj/0f -dfl;s_ !*!
#^ kl/lzi6 !@ cjlw cg';f/ efvf gf3]sf] shf{ tyf ;fk6sf] laj/0f -q}dfl;s_ !*%
#& kl/lzi6 !# 7"nf C0fLx?;+u p7fpg afFsL shf{sf] laj/0f -q}dfl;s_ !*&
–%(–
–^)–
/fli6«o jfl0fHo a}s + lnld6]8 CDT 1
========================
ldlt M=====================
;a} k|sf/sf] Aoj;flos shf{ ;'ljwfsf] nflu cfj]bg
!= C0fLsf] gfd
k|fk] f| O6/lzk kf6{g/lzk JolQmut sDkgL
s= k|fOe]6 lnld6]8
v= klAns lnld6]8
@= btf{jfnf sfof{no==============================================================
#= btf{ k"h
F L ======================================== /lhi6«z
] g gDa/ ======================
$= Aoj;fosf] 7]ufgf -btf{ jfnf sfof{no afx]s s'g_}
kmf]g g+= km\ofS; g+= O{–d]n df]afOn g+= 3/ g++
%= Joj;fosf] k|sl[ t
^= xfnsf] k]zf÷Aoj;fo
&= cfkm\gf] Aoj;fo af/] ;+lIfKt ljj/0f
*= lnld6]8 sDkgLsf] xsdf clws[t, hf/L tyf r'Qmf k"h F L af/] pNn]v ug'{ xf]nf .
s_ clws[t k"h F L==============================
v_ hf/L k"h F L=================================
u_ r'Qmf k"h F L================================
(= k|fk] f| O{6/÷kf6{g/÷ z]o/xf]N8;{ af/] ljj/0f M
k|fk] f| O{6/÷kf6{g/÷ z]o/xf]N8;{sf] ;+rfns÷sf=c=÷ z]o/

gfd Pd=8L= k|ltzt (%) z}lIfs of]Uotf 7]ufgf
–^!–
Joj;fodf cg'ej M
s_ v_ u_ 3_
!)= ;Dks{ AolQm M

gfd / 7]ufgf
6]lnkmf]g g+=+ sfof{no M
3/ M
df]afO{n g+=
!!= ;DalGwt l;:6/ sG;g{ kmd{x?sf] ljj/0f M
z]o/ xf]N8;{÷;+rfns z]o/
kmd{sf] gfd 7]ufgf cWoIf÷Pd=8L= sf] gfd k|ltzt cGo ljj/0f ePdf
!@= k"h
F Lsf] ;|ft] M
:jnufgL a}s
+ shf{ cGo hDdf
======================= ================= ================= ==========
!#= sfod e}/x]sf] tyf rflxg] C0f ;Ldfsf] ljj/0f M
shf{ ;'ljwfsf] k|sf/ e}/x]sf] C0f ;Ldf rflxg] C0f ;Ldf v'b km/]s k|of]hg
–^@–
!$= shf{ e'QmfgLsf] ;|ft] tyf cjlw M
!%= ;'/If0f jfkt lbg] rn crn ;DklQx?sf] ljj/0f -;DklQsf] k|sf/ pNn]v ug]_{
– rn ;DklQx? M
:6s÷k|fKt ug{k' g{] /sdx?÷cGo rn ;DklQ M
-k|dv
' pTkfbg tyf ;f]sf] xfnsf] d"No_
qm=;+= ljj/0f kl/df0f ahf/ d"No
– crn ;DklQ M
-hUufwgLsf] gfd, lsQf g+=, :yfg, cGbfhL ahf/ d"No_
hUuf÷ cGbfhL
hUufwgLsf] gfd 3/ :yfg lsQf g+= If]qkmn ahf/ d"No C0fL;Fusf] gftf
– hdfgt M
– cGo M
!^= cGo ;DalGwt Aoj;fo;Fusf] Aofkfl/s ;DaGwx?sf] ;"rL M
-s_
-v_
-u_
–^#–
!&= cGo ;+:yfx?af6 lnPsf] shf{sf] lzif{s cg';f/ lj:t[t ljj/0f M
;+:yfsf] gfd C0f ;Ldf afFsL /sd e'QmfgL ldlt
!*= ;+nUg sfuhftx?sf] k|tL÷kmf]6f]skL M

k]z u/]sf] gljs/0f
s_ kmd{÷sDkgL btf{ k|df0f kq 5÷5}g 5÷5}g
v_ cfos/÷d"No clea[l4 s/ k|df0f kq 5÷5}g 5÷5}g
u_ gful/stfsf] k|df0f kq -lwtf÷hdfgt lbg] AolQmsf] ;d]t_ 5÷5}g
3_ lgodfjnL÷k|aGw kq 5÷5}g
ª_ ;f´]bf/L sa'lnotgfdf 5÷5}g
r_ ;+rfns ;ldltsf] lg0f{o 5÷5}g
-c_ shf{ sf/f]af/ af/] 5÷5}g
-cf_ hdfgt af/] 5÷5}g
5_ ;'/If0f ;DaGwL sfuhftx?
– hUUffwgL k|df0fkq -nfnk"hf{_
– /lhi6«z ] g kf; u/]sf] td;'s -/flhgfdf as;kq jf cGo_
– o; cf=j= df lt/f] lt/]sf] /l;b
– :ki6 tyf k|dfl0ft hUufsf] gSzf -An" lk|G6_
– gu/÷uf=lj=;=÷j8f sfof{noaf6 k|dfl0ft u/]sf] crn ;Dkltsf] rf/ lsNnf v'ns
] f] ljj/0f
– gu/kflnsfaf6 ejg lgdf{0fsf] nflu :jLs[lt k|fKt k|df0f kq
– a}s+ n] tf]ss
] f] gd"gf adf]lhd hUufwgLsf] d+h/' Lgfdf
rfn' cf=j= ut cf=j= kl5Nnf] cf=j=

h_ ljut # jif{sf] lalQo ljj/0f ==================== ===================== ===================
-n]vf kl/If0f ePsf]÷gePsf] v'nfpg]_
–^$–
´_ k|If]lkt lalQo ljj/0f ========================== ========================= ====================
-vl/b, laqmL, :6ssf] l:ylt cflb v'nfpg]_
`_ bL3{sflng shf{sf] nflu kl/of]hgf ;DefAo k|ltj]bg 5÷5}g
6_ a}s+ n] tf]ss
] f] gd'gfdf k|fk] f| O6/÷kf6{g;{÷;+rfnsx? tyf lghx?sf] kl/jf/sf ;b:ox?sf] gfddf
/x]sf] rn crn ;DklQsf] ljj/0f :ki6 v'nfpg] .
7_ cfufdL # jif{sf] -q}dfl;s_ gub k|jfx k|If]k0f rf6{ -?= % nfveGbf dflysf] shf{sf] nflu dfq_
8_ clVtof/gfdf
9_ lnld6]8 sDkgLsf] xsdf ;a} ;+rfnsx?sf] JolQmut hdfgt÷l;:6/ sG;g{ kmd{÷sDkgL
ePdf k|To]s l;:6/ sG;g{sf] ;+:yfut hdfgt hdfgt (Corparate Gurantee) ;d]t
0f_ cGo M
!(_ ljlQo ljj/0fx?sf] n]vf kl/If0f gePdf ;f]sf] cf}lrTo v'nfpg] M
ljlQo emns o; jif{ ut jif{ ut jif{sf] jif{
s_ rn ;DklQ
v_ :yL/ ;DklQ
u_ s"n ;DklQ
3_ rn bfloTj
ª_ bL3{sflng shf{
r_ s"n bfloTj
5_ laqmL÷cfDbfgL
h_ v'b d'gfkmf
´_ shf{ e'QmfgL Ifdtf cg'kft (Debt Service Ratio)
`_ C0f :jnufgL cg'kft (Debt Equity Ratio)
@)= v'nfpg' kg]{ zAbx? M
o; kmf/fddf ;+nUg d}n÷ ] xfdLn] C0f ;Ldf dfusf] nflu a}s + nfO{ lbPsf] hfgsf/L tyf
ljj/0fx? l7s ;fFrf] 5 . d]/f]÷xfd|f] shf{ sf/f]jf/ af/] a}s + n] s'g} klg ;DalGwt >f]taf6 ;f]wk'5
tyf cfjZos yk hfgsf/L k|fKt ug{ ;Sg]5 .
clws[t b:tvt tyf
kmd{÷sDkgLsf] 5fk
kmd{÷sDkgLsf] gfd M==================
7]ufgf M====================================
6]lnkmf]g g+= M============================ vftf g+===========================
–^%–
JolQm÷kmd{÷sDkgL ;+ul7t ;+:yfsf] shf{ ;"rgf tyf ;'/If0f ;DaGwL ljj/0f
-s_ lgj]bssf] k|of]usf] nflu M
!= C0fL -AolQm÷kmd{ sDkgL÷;+ul7t ;+:yf_ sf] ljj/0f
!=! C0fL -AolQm÷kmd{ sDkgL÷;+ul7t ;+:yf_ sf] gfd
!=@ C0fLsf] 7]ufgf M
!=@=! :yfoL M
!=@=@ c:yfoL M
!=# sf/vfgf÷sfof{no /x]sf] :yfg M
!=$ /lhi6«z ] g g+= M
!=% kmf]g g+= M
@=
AolQm -Jo_÷k|fk] f| O{6/

-k|f_] ÷;+rfns -;+_ gful/stf :jfldTj
7]ufgf s}lkmot
÷;f´]bf/ -;f_ sf] k|df0fkq g+= k|ltzt
gfd
Jo= k|f=] ;+= ;f=
#= JolQm ÷ k|fk] f| O{6/÷ ;+rfns ÷;f´]bf/sf] tLgk':t] ljj/0f

gfd afa'sf] gfd afh]sf] gfd
–^^–
$= clwsf/ k|fKt AolQmsf]
gfd 7]ufgf gful/stf k|=k=g+= afa'sf] gfd afh]sf] gfd
%= C0fLsf] Psf3/ kl/jf/sf] ljj/0f -g]=/f=a+s} sf] lgb{l] zsf adf]lhd Psf3/ kl/jf/sf] ljj/0f adf]lhd
pNn]v ug{k' g{_]
-l6Kk0fL M o; k|of]hgsf] nflu Psf3/ kl/jf/ eGgfn] klt, klTg, 5f]/f, a'xf/L, cljjflxt
5f]/L, wd{kq' , wd{kq' L, afa', cfdf / cfkm"n] kfng kf]if0f ug'k{ g]{ efO{ alxgLnfO{ a'´fpF5 ._
qm=;+= gfd 7]ufgf gftf
^=
hdfgt lbg] AolQm÷kmd{÷;+ul7t ;+:yfsf] s}lkmot
gfd 7]ufgf gful/stf afa'sf] gfd afh]sf] gfd
k|=k=g+=
&= z]o/wgLsf] ljj/0f -l6Kk0fL M k|fO{e6] lnld6]8 sDkgLsf ;Dk"0f{ z]o/wgL / klAns sDkgL
ePdf !) k|ltzt jf ;f] eGbf a9L z]o/ wf/0f ug]{ z]o/wgLx?sf] dfq ._
hdfgt lbg] AolQm÷kmd{÷;+ul7t ;+:yfsf]
gfd 7]ufgf gful/stf z]o/ afa'sf] gfd afh]sf] gfd
k|=k=g+= :jfldTj
–^&–
-v_= clkm; k|of]hgsf] nflu dfq
*= ;'/If0fsf] ljj/0f
qm=;+= k|sf/ /sd
*=!=!
d"Nof+sgstf{ / lghsf] 7]ufgf
qm=;+= crn ;DklQ -hldg÷3/÷kl/of]hgf cflb_ d"Nof+lst /sd
;lxtsf] tLg k':t] ljj/0f
*=!=@
;'/If0f -artkq÷C0fkq÷d'2tL d"Nof+sgstf{ / lghsf] 7]ufgf
qm=;+= d"Nof+lst /sd
/l;b÷k|ld;/L gf]6 cflb_ ;lxtsf] tLg k':t] ljj/0f
*=!=#
lwtf]df /x]sf] ;fdfg÷df}Hbft ;fdfg d"Nof+sgstf{ / lghsf] 7]ufgf
qm=;+= d"Nof+lst /sd
-xfOkf]lys]zg u/]sf ;fdfg ;d]t_ /x]sf] :yfg ;lxtsf] tLg k':t] ljj/0f
b:tvt=========================
5fk
–^*–
JolQmut v'b ;DklQsf] ljj/0f
>L k|aGws CDT 2
/fli6«o jfl0fHo a}s +
zfvf sfof{no =================================
gfd=====================================================7]ufgf======================kmf]g g+= -3/sf]_ ======================
Joj;fosf] kmf]g g+= ============================ jif{ ============== lajflxt÷clajflxt==================== kTgL
;lxt cfl>t kl/jf/ ;+Vof================= xfnsf] k]zf================== kb===================== slxn]bl] v o;
k]zfdf=============================== k"j{ k]zf====================== slt ;do====================== tna, kfl/>lds
tyf jflif{s sldzg=============== cGo jflif{s cfDbfgL============================ .
d}n] o;};fy k]z u/]sf] d]/f] AolQmut v'b ;DklQsf] ljj/0f 7Ls ;fFrf] 5 elg k|dfl0ft ub{5' .
;DklQ bfloTj
-:6s tyf C0fkqx?, ;jf/L ;fwg, l/on:6]6 cflb_ -ls:tfaGbLdf vl/b, C0f, hdfgt cflb_
ljj/0f /sd s;af6 C0f lnPsf] 5 / s;/L /sd
-;Dk"0f{ ljj/0f eg]_{ ?= k}= ltl/G5 < -k"0f{ ljj/0f eg]_{ ?= k}=
hDdf
v"b ;DklQ================
hDdf hDdf
-u|fxs b:tvt_================================ ldlt M=====================================

;DklQsf] lj:t[t ljj/0f M
s_ 3/ hUuf v_ nufgL
:yfg=================================== z]o/============================
If]qkmn=============================== C0fkqx?================
============ ==========================
/lhi6«z
] g kf; s;/L < ;'g
bfloTjsf] ljj/0f M
slt C0f ltg'k{ g]{ <
dfl;s q}dfl;s e'QmfgL < ?= ==================
==============================
;'/If0f s] lbPsf] <
–^(–
CDT. 3
d'Vo ;"rgfx?sf] clen]v (BIR)
gfd M Aoj;fo z'? ePsf] ldlt M
7]ufgf M a+s
} ;“usf] sf/f]af/ ldlt M =====================af6
;Dks{ M a+s} sd{rf/Lx?;+usf] ;DaGw M
6]lnkmf]g g+ M u|fxs g+= M
ÇofS; g+= M If]qut sf]8 -g]=/f=a}s
+ cg';f/ alu{s/0f If]q_M
btf{ g+= btf{ g+=
;~rfnsx? ÷;fem]bf/x?÷k|f]k|fO6/x? gful/stf ÷ kf;kf]6{ g+= M
!_
@_
#_
;d"xsf cGo ;DalGwt sDkgLx?sf] gfd M !_
;d"xsf ;DalGwt cGo ;a} sDkgLx?sf] clen]v @_
/fVg' kg{5] . #_
$_
– kmfO{ndf shf{ ljj/0f kq ÷ cfjZos sfuhftx? -5 ÷ 5}g_
– shf{ dfu ug{] ;DaGwdf k'g ;~rfns ;ldltaf6
clVtof/L k|Tofof]lht 5 < -5 ÷ 5}g_
– btf{ k"h
“ L
– clws[t k"h “ L
– hf/L k"h “ L
cGo a}]ssf] shf{ ;'ljwfx?
a}+ssf] gfd /sd k|sf/ ;'/If0f
!_
@_
cGo a+s
} n] k|bfg u/]sf] ;Ldf 36fp“b} nu]df jf yk ;'/If0f lnO{ /x]sf eP ;f] ;DaGwdf l6Kk0fL n]Vg' kg{5
] .
/f=jf= a+}s;“u Cl0fsf] ;DaGwsf] k[i7e"dL M
-s] C0fLn] ;Dk"0f{ bfloTjx? k"/f u/]sf] 5 < s] C0fL;“u ;DalGwt ;d"xsf cGo Joj;flos OsfO{x?sf] sf/f]af/ xfd|f]
a+s
} ;“u 5 < ltgLx?af6 cfDbfgL x'g] u/]sf] 5 < _ -7fp“ gk'u ePdf yk kfgf k|of]u ug{] _
=========================== =========================== ===========================

b:tvt b:tvt b:tvt
–&!–
CDT. No. 4
zfvf :t/Lo shf{ ljj/0f–kq
-zfvf CAD cGtu{t nufgL ubf{_
kmf/fd g+= M
ldlt M
zfvf M

+
Cl0fsf] gfd, 7]ufgf tyf Aoj;fosf] k|sf/ ÷ k]zf
C0fsf] k|of]hg gofF sf/f]af/ ;Ldf 36fpg]

gljs/0f gfd;f/L ug]{
;Ldf yk
e'QmfgLsf] >f]t tyf cjlw shf{ jlu{s/0f
z'? shf{ sf/f]af/ ldlt
dfu u/]sf ;'ljwfx? e}/x]sf ;'ljwfx? v'b afFsL x'g] shf{

/sd k|sf/ Aofh÷z'Ns /sd k|sf/ Aofh÷z'Ns km/s ;fk6Lx?
zt{x? k'g/fjnf]sg ldlt
–&#–
lwtf] ;'/If0f
e}/x]sf]
k|sf/ lhNnf uf=lj=;=÷g=kf= hUufwgLsf] gfd j8f g+= ls=g+= If]qkmn d"No dflh{g :jLsfo{ d'No
gofF
k|sf/ lhNnf uf=lj=;=÷g=kf= hUufwgLsf] gfd j8f g+= ls=g+= If]qkmn d"No dflh{g :jLsfo{ d'No
AolQmut hdfgt eP /sd ldlt s"n ;DklQ AolQmut ;DklQsf] laj/0f / ldlt
gfd
lwtf] d"Nof+sgstf{sf] gfd d"Nof+sg ldltM=======================
–&$–
s}lkmot
-cfly{s sf/f]af/sf] ljifodf l6Kk0fL ug'k{ g]{ 5 . ljQLo tyf AolQmut ljj/0f / lj=cf/=cf/= -dxTjk"0f{
;"rgfx?sf] clen]v_ ;+nUg ug{k' g]5 { . C0fLsf] cGo s'g} Joj;fo / C0f eP ;f]sf] d"No /sd af/]df
pNn]v ug'{ kg]5
{ . C0fLn] a}s+ k|ltsf] ;Dk"0f{ bfloTjx? k"/f u/]sf] 5 elg olsg ePsf] x'gk' g]5
{ ._
zfvf :t/Lo shf{ ;ldltaf6 :jLs[t ljj/0f M
==================================== ==================================== =============================
lgl/If0fsf] qmddf s'g} l6Kk0fL / s}lkmot ePdf ;f] sf] ljj/0f M
–&%–
CDT. No. 5
shf{ ljj/0f–kq AolQmut÷k|fk] f| O6/zLk
-?= @% nfv eGbf sd ;Ldf ;'ljwfsf nflu _
nfO{ M zfvf M
/fli6«o jfl0fHo a}s+ af6 M
ldlt M
Cl0fsf] gfd, 7]ufgf tyf Joj;fosf] k|sf/ wgL tyf k|fk] f| O{6/sf] gfd tyf :j–nufgL k|ltzt
shf{sf] k|of]hg gofF z'? shf{sf] ldlt

gljs/0f
yk
lzif{s cGo a}s
+ df /x]sf] shf{x?
gfd;f/L
k'g/fjnf]sg
BRR/ shf{ juL{s/0f
e'QmfgLsf] >f]t tyf cjlw
/sd shf{ ;'ljwfsf] dfu e}/x]sf] shf{ ;'ljwfx? xfnsf] ;fk6Lx?

v'b km/s
k|sf/ Aofh÷z'Ns /sd k|sf/ O/S /sd
zt{÷;D´f}tf÷gLltut ckjfbx? k'g/fjnf]sg ldlt
gljs/0f ldlt
–&&–
lwtf] ;'/If0f
e}/x]sf]
k|sf/ hUufwgLsf] gfd lhNnf uf=lj=;=÷g=kf= j8f g+= ls=g+= If]qkmn d"No dflh{g :jLsfo{ d'No
gofF
k|sf/ hUufwgLsf] gfd lhNnf uf=lj=;=÷g=kf= j8f g+= ls=g+= If]qkmn d"No dflh{g :jLsfo{ d'No
hdfgt lbg] JolQmx? /sd ldlt x}l;ot AolQmut ;DklQsf] ljj/0f / ldlt
gfd
C0fLsf] shf{ vftfsf] s"n hDdf s"n vr{ cf};t shf{ cGbfhL cf};t lgIf]k
rNtL art d'2tL
s"n sf/f]af/ –
cGo ;DalGwt vftfx?

-l;:6/ sG;g{_
–&*–
C0fLsf] k[i7e"ld
-lghsf] ljQLo sf/f]af/ af/] l6Kk0fL ug]_{
pBf]u Aoj;fosf] ńs

-pBf]u Joj;fodf C0fLsf] :yfg pNn]v ug'x{ g' _
k|of]hg÷kl/of]hgf af/] lj:t[t ljj/0f
Aoj:yfkg
-k|fk] f| O6/ tyf wgLn] Aoj;fosf] k|aGw /fd|/L u/]sf] 5 < s] gfkmf sdfPsf] 5 <_
e'QmfgL
-k|fylds tyf låtLo_
lwtf] ;'/If0f d"NofÍg

-shf{x? kof{Kt dfqfdf ;'/lIft 5 <_
hf]lvd ÷ Go"lgs/0f
lgZsif{ / l;kmfl/z
l;kmfl/z /sd ?= M
================================ ======================================= =====================================

k|aGws ;xfos k|aGws shf{ OGrfh{÷cGo
gfd M gfd M gfd M
sd{rf/L g+= sd{rf/L g+= sd{rf/L g+=
ldltM ldltM ldltM
–&(–
CDT. No. 6
shf{ ljj/0f–kq -skf]/{ 6] _
-?= @% nfv eGbf sd ;Ldf ;'ljwfsf nflu_ kmf/fd g+=
nfO{ M zfvf M
+ af6 M
ldlt M
Cl0fsf] gfd M z]o/xf]N8/x?sf] gfd / z]o/sf] k|ltzt
7]ufgf M
Aoj;fosf] k|sf/ M
shf{sf] k|of]hg gofF z'? shf{sf] ldlt
gljs/0f
yk shf{ dfu
cGo a}s
+ df /x]sf shf{x?sf]
lzif{s lj:t[t ljj/0f
gfd;f/L
k'g/fjnf]sg
e'QmfgLsf] >f]t tyf cjlw BRR ÷ shf{ juL{s/0f
b'a} pNn]v ug'{x'g
dfu ePsf] shf{ ;'ljwf e}/x]sf] shf{ ;'ljwf v'b km/s cGo afFsL x'g] ;'ljwf
/sd k|sf/ Aofh÷z'Ns /sd k|sf/ O/S /sd pNn]v ug{k' g{]
xfn e}/x]sf] tyf gofF df+u ul/Psf] ;Dk"0f{ shf{ ;'ljwfx?sf] lj:t[t ljj/0f M
zt{÷;D´f}tf÷gLltut ckjfbx? k'g/fjnf]sg ldlt

gljs/0f ldlt
–*!–
lwtf] ;'/If0f
e}/x]sf]
k|sf/ lhNnf uf=lj=;=÷g=kf= hUufwgLsf] gfd j8f g+= ls=g+= If]qkmn k"/f d"No dflh{g :jLsfo{ d'No
gofF
k|sf/ lhNnf uf=lj=;=÷g=kf= hUufwgLsf] gfd j8f g+= ls=g+= If]qkmn k"/f d"No dflh{g :jLsfo{ d'No
hdfgt lbg] JolQmx? /sd ldlt cGo ;DklQ AolQmut ;DklQsf] laj/0f / ldlt
gfd
k|sf/ lhNnf uf=lj=;÷g=kf= hUufwgLsf] gfd j8f g++ ls=g+= If]qkmn
–*@–
s"n hDdf s"n vr{ cf}ift shf{ cGbfhL cf}ift lgIf]k
Cl0fsf] shf{ vftf
rNtL jrt d'2tL
cGo ;DalGwt
vftfx¿
laQLo emnsx? M n]vf k/LIfssf] gfd M n]vf kl/Ifssf] gfd n]vf kl/Ifssf] gfd
cf=j cf=j= cf=j=
rn ;DkQL
crn ;DkQL
s"n ;DkQL
rn bfloTj
bL3{sflng shf{
s"n bfloTj
:j–nufgL
laqmL÷cfDbfgL
v'b d'gfkmf
C0f÷:j–nufgL cg'kft
laQLo l:ylt af/] l6Kk0fL M
–*#–
Cl0fsf] k[i7e"ld
pBf]usf] emns
k|of]hg÷kl/of]hgf af/] lj:t[t ljj/0f
Joj:yfkg
e'QmfgL
;'/If0f d"NofËg
hf]lvd÷ Go"lgs/0f
lgZsif{ / l;kmfl/z
l;kmfl/z u/]sf] /sd
shf{ ;ldltsf ;b:ox?
––––––––––––––––––––––––– ––––––––––––––––––––––––– –––––––––––––––––––––––––
–*$–
CDT. 7
;+lIfKt shf{ ljj/0f
Cl0fsf] gfd tyf Aoj;fosf] k|sf/ o; ljj/0f kqsf] k|of]hg
xfn e}/x]sf] shf{ ÷ ;'ljwfx? M

:jLs[t ;Ldf /sd k|sf/ afFsL shf{ /sd Dofb gf3]sf] lj=cf/=cf/=÷
;fFjf÷Aofh ;fFjf÷Aofh shf{ alu{s/0f
o; dfu af/] l6Kk0fL
==================================== ================================== ================================
–*%–
CDT. 8
jflif{s k'g/fjn]fsg k|ltj]bg

- )
ldlt –
zfvf sfof{no =========================
NPA %.......................
!= Cl0fsf] kl/ro (Introduction) :– BRR :
!=! Cl0fsf] gfd M–

!=@ Cl0fsf] k|sf/ M – k|fk] f| O{6/lzk ÷AolQmut ÷;fem]bf/L kmd{ ÷sDkgL ÷ cGo - ==========================_
!=# k|fk] f| O{6/ ÷;fem]bf/ ÷;+rfnssf] gfd, 7]ufgf M – d'Vo JolQmsf]
6]lnkmf]g gDa/
df]jfO{n gDa/
km\ofS; gDa/
!=$ sDkgL eP ;+rfns÷ ;fem]bf/L eP ;fem]bf/sf] z]o/ xf]N8LË ljj/0f M –
gfd M 7]ufgf z]o/ xf]N8LË k|ltzt
!=% clGtd k6s kmd{ glj/s0f ePsf] ldlt M–

!=^ :yfoL n]vf gDa/ (PAN):
!=& u|fxssf] :jfldTjdf kl/jt{g ePsf] 5 ÷ 5}g kl/jt{g ePsf] eP gofF k|fk] f| O6/÷;fem]bf/÷;+rfnssf]
gfd tyf z]o/ xf]N8/sf] ljj/0f pNn]v ug{] M–
@= shf{sf] cj:yf Status of Loan)

@=! ;Ldf :jLs[t ug{] lgsfo M
@=@ shf{sf] alu{s/0f M c;n ÷sd;n ÷ ;+sf:kb ÷ v/fa
@=# shf{sf] lzif{sut la:t[t ljj/0f M–
lzif{s :jLs[t ;Ldf ;Ldf :jLs[t ldlt nufgL ldlt e'QmfgL ldlt cf]=P;= ( / ) Jofh b/
6d{nf]g
xfO{kf]lys]zg
cf]]=8L
a+s
} Uof/]G6L
cGo -===========_
cGo =============
hDdf M –
@=$ u|fxssf] a+s
} ;+usf] ;DaGw s] s:tf] 5 < ;'dw'/ ÷ /fd|f] ÷ g/fd|f] -sf/0f ;lxt pNn]v ug{] _M–
–*&–
cfDbfgL -ut cf=j= df_
qm=;+= lzif{s cf]=l8 xfO{kf]= Term Loan a+s
} Uof/]06L cGo shf{ hDdf
! Aofh
@ sldzg
# ;]jf z'Ns
$ cGo -============_
% cGo =============
hDdf
$= lwtf]sf] cj:yf (Collateral Position)

$=! lwtf]sf] laj/0f
lwtf]sf] k|sf/ wlgsf] gfd, 7]ufgf k'/f d'No dflh{g k|ltzt kfl/t d'No kfl/t ldlt / Cl0f;+usf] gftf
/lhi6«z
] g g+= ;DaGw
3/
hUuf
d]lzg tyf cf}hf/
cGo -============_
cGo =============
hDdf
$=@ lwtf] d'NofÍgstf{ -a+s
} af6 jf ;'lrs[t d'NofÍgstf{ pNn]v ug{_] M–
$=# lwtf]sf] cj:yf M – /fd|f] ÷;Gtf]ifhgs ÷ g/fd|f]
$=$ kfl/t lwtf]n] xfnsf] shf{ ;'/lIft x'G5 ÷ x'bF g} M–
$=% kfl/t lwtf]nfO{ ;8s oftfoftn] k|ToIf 5f]Psf] 5 ÷5}g M–
$=^ kfl/t lwtf]df oftfoft, kfgL, alQlah'nL, 6]lnkmf]g h:tf ef}lts k"jf{wf/x? k'us
] f] 5÷5}g
$=& lwtf]sf] ef}lts cj:yf, lwtf] /x]sf] :yfgdf pknAw ;'lawf, lwtf] lsQfdf hfg] af6f] / lwtfsf]
Jofkf/Ls dxTjdf xfn s]xL kl/jt{g ePsf] eP pNn]v ug{] M–
$=* lwtf]sf] ahf/ d"No a9\bf] 5 jf x|f;f]Gd'v 5 M–
$=( ;'/If0fsf] sfuhft cBfjlws 5 jf 5}g M–
%= shf{sf] cg'udg (Loan Monitoring)
%=! Aofh e'QmfgL M– q}dfl;s ?kdf u/]sf] 5 ÷ 5}g .
%=@ ! k|ltztsf] Aofh ;x'lnot lnPsf] 5 ÷ 5}g M–
%=# e"QmfgL Dofb gf3]sf] shf{ /sd÷ ls:tf /sd eP pNn]v ug{] M–
%=$ kl5Nnf] k6s :ynut lgl/If0f u/]sf] ldlt M–
%=% lgl/If0f ug{] lgsfo M – s]=sf= ÷ If]=sf÷cGo
%=^ o; cl3 slxn] Dofb gf3]sf] lyof]÷lyPg÷eP s] s:tf] sf/jfxL ePsf] lyof] M–
%=& C0fLsf] cfDbfgLsf] cGo >f]t s] 5 M–
%=* shf{ k"0f{ ?kdf ;b'kof]u eof] ÷ ePg M–
%=( Aoj;fo ;+rfng /x]sf] 5 ÷5}g M–
–**–
%=!) df}Hbft (Stock) k|of{Kt 5 ÷ 5}g M–
%=!! shf{ vftfsf] Turnover : -ut cf=j=df_
lzif{s vr{ (Debit) hDdf (Credit)
xfO{kf]lys]zg
cf]e/8«fkm\6
cGo
hDdf
%=!@ C0fL sfnf];l" rdf k/]sf] 5 ÷ 5}g shf{ ;"rgf s]Gb|af6 pknAw ljj/0f k|fKt ldlt M–
%=!# aLdf M –
%=!#=! aLdf u/]sf] sDkgLsf] gfd M–
%=!#=@ aLdf kf]lnl; g+ M–
%=!#=# aLdf cjlw M–======================================b]lv =================================;Dd .
%=!#=$ aLdf ePsf] ;DklQx? M
%=!#=% aLdf /sd 3/sf] M–
:6ssf] M–
ldn d]lzg/Lsf] M–
%=!#=^ aLdf u/]sf] /sdn] shf{nfO{ k"0f{ ?kdf vfD5÷vfDb}g M–
%=!#=& s'g s'g hf]lvdsf] aLdf ul/Psf] 5 . cUgL, e'sDk, rf]/L, 8s}tL, cft+sjfb, å]ifk"0f{, af9L,
x'nbËf, ljikmf]6, cfbL =====================
%=!$ shf{ ;'ljwf kqdf pNn]v ul/Psf] ;Dk"0f{ zt{x? u|fxsaf6 kfngf ul/Psf] 5 ÷5}g -5}g eg] pNn]v ug{] M–
%=!% q}dfl;s cg'udg ul/Psf] 5 ÷5}g, 5 eg] cl3Nnf] ldlt M–
%=!^ xfn pkef]u ul//x]sf] shf{ ;'ljwf kof{Kt 5 ÷ 5}g M–
%=!& C0fLsf] cGo a+s

} tyf ljlQo ;+:yf;+u sf/f]af/ ePdf ;f] pNn]v ug{] M–
^= cfGtl/s n]vfkl/If0f ljefu, g]kfn /fi6« a+s

} tyf cGo lgsfoaf6 o; shf{ ;DaGwdf s'g} s}lkmot
b]vfPsf] 5 ÷5}g . s}lkmot b]vfPsf] eP ;f] pNn]v ug{] tyf ;f]df ;'wf/ eof] jf ePg pNn]v ug{] M–
&= s'g} ;dodf :jLs[t l;df g3fO{ sf/f]jf/ ePsf] 5 jf 5}g . ePsf] eP ;f] sf] clVtof/L k|fKt eP
gePsf] M –
*= shf{ sf/f]af/ afx]s cGo sf/f]af/ -lgIf]k, /]dL6fG;, Uof/]G6L cfbL_ s'g ljQLo ;+:yfx?af6 u5{ M
–*(–
(= ;L:6/ sG;g{ 5 sL 5}g < 5 eg] sDkgLsf] gfd / /f=af=a}s
+ tyf cGo a+s
} x?;+u pkef]u u/]sf] C0f
;'ljwf / ;+rfng l:ylt M –
;L:6/ sG;g{sf] gfd shf{ l;df ljQLo ;+:yf :jLs[t C0f ;Ldf jlu{s/0f ;+rfng l:ylt
!)= ljQLo l:ylt M–

Uf|fxssf] lalQo ca:yf -lalQo ljj/0f÷cl86 ePsf]÷gePsf÷cg'dfgLt_
/sd ?= xhf/df
!)=! lalQo ljj/0fsf kIfx? -cf= a_ g+= cf=a= cf=a= cf=a= cf=a=
Rffn' ;DktL !
Rffn' bfloTj @
Rffn' k"“hL #
:6s $
Aofkfl/s k|fKo /sd %
t/n ;DktL ^
Xf; s6\6L kl5sf] l:y/ ;DklQ &
Aofkfl/s lbg'kg]{ /sd *
s'n bfloTj (
:jnufgL
k"“hL
hu]8f !)
s'n ;DklQ !!
las|L !@
s/ k5Lsf] gfkmf !#
s'n gfkmf !$
Aofh vr{ !%
s/, Aofh, Xf; s§L k"j{sf] cfDbfgL !^
aif{ el/df ltg'{kg]{ ;f“jf /sd !&
!)=@ t/ntf cf=a= cf=a= cf=a= cf=a=
Rffn' cg'kft 1/2
las|L÷:6s 12/4
Aofkfl/s k|fKo cjwL 5/12x365 lbg lbg lbg
Aofkfl/s ltg'{kg]{ cjwL 8/12x365 lbg lbg lbg
Pl;8 6]:6 6/2
!)=# l:y/tf
bfloTj ef/ ÷ rfn' (2/11)*100 % % %
bfloTj ef/ ÷ s'n (9/11)*100 % % %
C0f÷:jnufgL 9/10
las|L÷:jnufgL 12/10
:6s÷rfn'k"hL 4/3
–()–
' "
!)=$ cfDbfgL
s'n gfkmf÷las|L (14/12)*100 % % %
v'b gfkmf÷las|L (13/12)*100 % % %
v'b gfkmf÷:jnufgL (13/10)*100 % % %
Aofh ltg]{ Ifdtf 16/15
shf{ ltg]{ Ifdtf 16/(15+17)
!!= o; jif{sf] ljlQo cj:yf af/] zfvfsf] /fo (Comments on financial Position ):
!!=! laqmL (Sales) af/] M –
!!=@ gfkmf (Profit) af/] M –
!!=# C0f / :jnufgL (Debt and equity) af/] M –
!!=$ rfn'khF" L (Working Capital) df}Hbft, cf;fdL / C0fL (Stock, debtors and creditors) af/] M –
!!=% ahf/ ljZn]if0f (Market analysis) M –
!!=%=! :yflgo :t/df Aofkf/Lsf] 5lj M
!!=%=@ ahf/df pQm Aofkf/Ln] cf]u6]sf] :yfg -k|ltztdf_
!!=%=# eljiosf] of]hgf / o;n] ubf{ ljlQo cj:yf / gfkmfdf kg{] k|efj M–
!!=^ cf;fdL / C0fLsf] cjlw (Aging of debtors and Creditors) af/] CDT 13 / CDT 14
ljZn]if0fsf] cfwf/df
!@= cGo hf]lvdx? (Risk Factors):-
12.1 Industrial Risk
12.2 Political Risk
12.3 Environmental Risk
12.4 Market Risk
12.5 Technology Risk
12.6 Management Risk
12.7 Legal Risk (Excise duty, Custom duty etc.)
12.8 Geographical Risk
12.9 Collateral / Security Risk
12.10 Other Risk
–(!–
!#= shf{ sldl6sf] lg0f{o M–
!#=! a}7s ;+Vof / ldlt M–
!#=@ ;b:ox?sf] gfd M–
!#=# lg0f{osf] ptf/ M–
!#=$ shf{ sldl6sf ;b:ox?sf] b:tvt M ====================== ================= ========== ============

gfd M gfd M gfd M
kb M kb M kb M
!$= k'g/fjnf]sg ug{] lgsfo M

!$=! zfvf cfkm}n] u/]sf]
!$=@ zfvfaf6 If]=sf=jf=s]=sf= k7fPsf]
!$=# ldlt M–
!%= gf]6 M–
!= ?= @% nfv eGbf dfyLsf shf{sf] xsdf lgDg ljj/0f clgjfo{ ?kdf ;+nUg x'g' kg{5
] .
!=! ljQLo ljj/0f -jf;nft, gfkmf gf]S;fg_
!=@ BRR (Borrower Risk Rating) sf] ljj/0f (CDT No. 10)
!=# CIC Report -;fv ;"rgf_ -? !) nfv eGbf dflysf] shf{sf] nflu_
!=$ 13 / 14
@= ? @% nfv ;Ddsf] shf{sf] nfuL dfyL pNn]lvt bkmf !) sf] dxn !)=! sf] dxn g+= !!, !@, !# / !$
afx]s cGo dxn clgjfo{ cfjZos 5}g .
#= ? ! s/f]8 ;Ddsf] nflu bkmf !) sf] dxn g+= !)=@, !)=#, !)=$, !)=% / bkmf !!, !@ clgjfo{ cfjZos
5}g .
$= ? ! s/f]8 dfyLsf] shf{df ;a} bkmfx? cfjZos 5g\ .
–(@–
u|fxssf] gfd M CDT -9
shf{ ;'lawf cg'/f]w

? @% nfv eGbf dflysf shf{ ;'ljwfsf nflu
;do tflnsf
u|fxssf] cfa]bg k|fKt ldlt
:ynut lgl/If0f ldlt -lwtf]÷Aoj;fo_
u|fxsaf6 ;Dk'0f{ sfuhft÷hfgsf/L k|fKt ldlt
zfvf :tl/o shf{ sld6Lsf] lg0f{o ldlt
s]Gb|Lo sfof{no÷If]=sf= df kmfO{n k7fPsf] ldlt
Zffvf sfof{no M Dofb gf3]sf] shf{ (NPA) k|ltzt M
u|fxssf] gfd M
u|fxs÷kmd{÷sDkgLsf] k|s[lt M AolQmut ÷ k|f]k|fO{6/l;k ÷ ;fem]bf/L ÷ k|f=ln= ÷lnld6]8 sDkgL ÷cGo
:jfldTj÷z]/xf]lN8Ë M -gfd tyf k|ltzt_ Hff]lvd au{ la=cf/=cf/ M
:yfkgf ldlt M vftf vf]n]sf] ldlt /

btf{ g+=÷ sfof{no M vftfdf df}Hbft /sd (Balance)
glas/0f ldlt M art ÷ rNtL
Aoj;fo M k|yd k6s shf{ nufgL ldlt
If]q M cGtLd k6s shf{ nufgL ldlt
zfvfdf If]qut NPA k|ltzt M jf l/Go' ldlt
7]ufgf M cfufdL k'g/fanf]sg ldlt
;d'x (Group) M cfufdL e'StfgL ldlt
sf]8 g+= M
shf{ k|:tfjsf] k|s[tL M gof+ ÷ k'g/fjnf]sg ÷ gljs/0f ÷ k'g/fjnf]sg ;lxt yk ÷ yk ÷ aflxl/g]
shf{ ;'lawfx?
?=
xhf/df
shf{ ÷ au{ xfnsf] k|:tflat cf]= P;= lwtf] ;'/If0f tyf dflh{g Aofhb/ ÷
;'lawfx? ;Ldf ;Ldf /sd sldzg
hDdf /sd
kmG8]8 hDdf M gg kmG8]8 hDdf M s'n hDdf M
shf{ ;ldltsf ;b:ox?sf] b:tvt M===============================
–(#–
u|fxssf] gfd M
lwtf] ;'/If0f ljj/0f

lwtf] ;'/If0f tyf e"QmfgL
rn ;DkQL M
e}/x]sf]
yk x'g]
crn ;DkQL M
e}/x]sf] d'NofËgstf{sf] gfd / d"NofËg ldlt M
;'/If0f wgLsf] gfd tyf ;'/If0fsf] ljj/0f ÷ lsQf If]qkmn k'/f d'No Dfflh{g l:js[t
u|fxs ;+usf] gftf ;'/If0f /x]sf] :yfg g+ d'No
yk k|:tfljt d'NofËgstf{sf] gfd / d"NofËg ldlt M

;'/If0f wgLsf] gfd tyf ;'/If0fsf] ljj/0f ÷ ;'/If0f lsQf If]qkmn k'/f d'No Dfflh{g l:js[t
u|fxs ;+usf] gftf /x]sf] :yfg g+ d'No
;'/If0f jfkt lnO{Psf] ÷ lng] cGo l:y/ ;DkQL -d]l;g ÷ cf}hf/ cfbLsf] ljj/0f_ M
s]xL l6Kk0fL eP M
k|yd kIf tyf t];|f] kIfsf] lwtf]sf] cg'kft M
xfn e}/x]sf] hdfgt M AolQmut ÷ ;fd'lxs ÷ skf]{/]6

hdfgt lbg]sf] gfd M
hdfgt lbO{Psf] /sd M
lwtf]sf] :ynut lgl/If0f ldlt M

lgl/If0f ug]{ sd{rf/Lsf] gfd tyf kb M
-zfvf k|aGws jf ;xfos k|aGws clgafo{_
–($–
u|fxssf] gfd M
lwtf]sf] dflh{g sf6] kl5sf] d'Non] shf{ ;Ldf vfDg] ÷ gvfDg] af/]df l6Kk0fL M
lwtf]sf] cj:yf af/] lj:t[t ljj/0f M
rn÷crn ;DkQLsf] aLdf af/] l6Kk0fL M

gof+ shf{ eP M k|:tfa
k'/fgf] shf{ eP M
aLldt ;DklQsf] ljj/0f M
kf]ln;L g+=
aLldt /sd / aLdf sDkgL M 3/sf] aLdf /sd M–
aLdf cawL M =====================b]lv=================;Dd :6ssf] aLdf /sd M–
aLdfn] vfDg] hf]lvdx? M ldn d]lzg/Lsf] aLdf /sd M–
aLdf geP ;f] sf] sf/0f M
k|f]k|fO{6/ ÷;fem]bf/ ÷ z]o/wgL ÷ ;+rfns÷ hdfgLstf{sf] laa/0f
gfd z]o/ k|ltzt Gfful/stf g+= afa'sf] gfd Affh]sf] gfd
hdfgLstf{ eP -lghsf] 5la tyf ;fv ;'rgf ;lxt_

hdfgt lbg]sf] gfd M
hdfgt lbO{g] k|:tflat /sd M
u|fxssf] /f=af=a+}s ;+u cGo s]xL sf/f]af/ eP M
vftf g+= tyf /sd
u|fxssf] cGo a}+s;+usf] shf{ sf/f]jf/ ljj/0f
a}+ssf] gfd shf{ au{ shf{ lzif{s shf{ ;Ldf cf]= P;= ;fjf+ cf]= P;= Aofh Aofhb/ ÷
sldzg
hDdf
–(%–
u|fxssf] gfd M
shf{ ;"rgf k|fKt u/]sf] ÷ gu/]sf] ljj/0f M
:yflgo a}+s tyf lalQo ;+:yfaf6M
shf{ ;"rgf s]Gb|af6M
kl5Nnf] l:js[tLdf /x]sf zt{ tyf aGb]hx?sf] kfngf eP÷gePsf] ljj/0f
cf= n]= k= ÷ g]= /f= a}+s ÷ cGo lgsfoaf6 cf}NofO{Psf s}lkmotx? tyf ;f] df ePsf ;'wf/x?sf] af/]df l6Kk0fL
;d'xsf cGo Aoj;fonfO{ /f= af= a}+saf6 k|bfg ePsf] shf{x?

u|fxssf] gfd shf{ au{ shf{ lzif{s shf{ l;df cfp6:6\ofl08Ë cfp6:6\ofl08Ë Aofhb/Ë
;fjf+ Aofh sldzg
hDdf
shf{ vftfaf6 ePsf] ÷ x'g] cfDbfgL -===========================b]lv=======================;Dd_

shf{ lzif{s xfO{kf]yLs]zg cf]e/8«fkm\6 6d{ nf]g Pn=;L÷l6=cf/ a}+s hdfgt cGo hDdf
Aofh
sldzg
z'Ns
lalgdo
lak|]if0f
cGo
hDdf
k'/fgf] u|fxs eP -ut aif{ shf{ vftfsf] 6g{cf]e/_ ================b]vL==============;Dd

shf{ lzif{s 8]la6 s||]l86
!
@
#
$

–(^–
u|fxssf] gfd M
u|fxssf] la:t[t laj/0f tyf lzkmfl/;
u|fxssf] la:t[t k[i7e'ld tyf Oltxf; M
u|fxssf] Aofkf/, Aoj;fo, pBf]usf] jf/]df M
Aoj;fo Aoj:yfkg÷ Aoj:yfks -Aoj;fo ;+rfnssf] z]ifkl5 Aoj;fo ;DxfNg] pQ/flwsf/L jf/] ;d]t pNn]v ug]{_ M
Aoj;fodf k|lt:kwf{ M
ahf/ Aoj:yfkg
u|fxsn] sf/f]af/ ug]{ Aoj;flos If]qsf] xfnsf] l:ytL M

–(&–
u|fxssf] gfd M
u|f xs;+u ;DaGwLt hf]lvdx?
Aoj;foLs hf]lvd (Business risk):
Hff]lvd Go"g Ls/0f
If]q ut hf]lvd (Industry risk):
Hff]lvd Go"g Ls/0f
Aoj:yfkg ;DaGwL hf]lvd (Management risk):
Hff]lvd Go"g Ls/0f
lwtf] ;DaGwL hf]lvd (Collateral risk):
Hff]lvd Go"g Ls/0f
lalQo hf]lvd (Financial risk):
Hff]lvd Go"g Ls/0f
cGo hf]lvd (Other risk):
Hff]lvd Go"g Ls/0f

–(*–
u|fxssf] gfd M
lalQo kIf
Uf|fxssf] lalQo cj:yf -lalQo ljj/0f÷ cl86 ePsf]÷gePsf]÷cg'dfgLt_
/sd ?=
xhf/df
lalQo ljj/0fsf kIfx? -cf= a_ g+= cf=a= cf=a= cf=a= cf=a=
Rffn' ;DktL !
Rffn' bfloTj @
Rffn' k"“hL #
:6s $
Aofkfl/s k|fKo /sd %
t/n ;DktL ^
Xf; s6\6L kl5sf] l:y/ ;DkQL &
Aofkfl/s lbg'kg]{ /sd *
s'n bfloTj (
:jnufgL
k"“hL
hu]8f !)
s'n ;DkQL !!
las|L !@
s/ k5Lsf] gfkmf !#
s'n gfkmf !$
Aofh vr{ !%
s/, Aofh, Xf; s§L k"js { f] cfDbfgL !^
aif{ el/df ltg'{kg]{ ;f“jf /sd !&
t/ntf cf=a= cf=a= cf=a= cf=a=
Rffn' cg'kft 1/2
las|L÷:6s 12/4
Aofkfl/s k|fKo cjwL 5/12x365 lbg lbg lbg
Aofkfl/s ltg'{kg]{ cjwL 8/12x365 lbg lbg lbg
Pl;8 6]:6 6/2
l:y/tf
bfloTj ef/ ÷ rfn' (2/11)*100 % % %
bfloTj ef/ ÷ s'n (9/11)*100 % % %
C0f÷:jnufgL 9/10
las|L÷:jnufgL 12/10
:6s÷rfn'k"hL 4/3
cfDbfgL
s'n gfkmf÷las|L (14/12)*100 % % %
v'b gfkmf÷las|L (13/12)*100 % % %
v'b gfkmf÷:jnufgL (13/10)*100 % % %
Aofh ltg]{ Ifdtf 16/15
shf{ ltg]{ Ifdtf 16/(15+17)
–((–
u|fxssf] gfd M
k|d'v lalQo cj:yfdf l6Kk0fL
laqmL (Sales)
t/ntf (Liquidity)
:6s M sfd gnfUg] jf k'/fgf] eP ;f] df l6Kk0fL
Aofkfl/s k|fKo /sd (Debtors Trade Receivables):
#) lbg ;Ddsf] M–
#!–^) lbg ;Ddsf] M–
^!–() lbg ;Ddsf] M–
() lbgeGbf dfyLsf] M–
Aofkfl/s ltg'{kg]{ (Creditors):
rfn' k"“hL+ tyf rfn' cg'kft
cfDbfgL ÷ gfkmf (Income / Profit)
:jnufgL
C0f÷:jnufgL (Debt to equity)
Aofh ÷ shf{ ltg{ ;Sg] Ifdtf (Debt servicing capacity)
gub k|jfx (Cash Flow)

–!))–
u|fxssf] gfd M
cfly{s aif{ @)^ ÷ ^ sf] nfuL cg'dflgt rfn'k"“hL cfjZostf lgwf{/0f (Working Capital Assessment)
/sd ?= df
ljj/0f cfwf/ lbg /sd
laqmL
laqmLsf] nfut
Aofkfl/s k|fKo las|L
:6s las|Lsf] nfut
s'n of]u
Aofkfl/s ltg'{kg]{ las|Lsf] nfut
s'n rfn' k“"hL cfjZostf
a}+s shf{ &) k|ltzt ;Dd
xfnsf]÷k|:tfljt rfn'kF"hL shf{ l;df
cf= a= @)^ ÷ ^ sf] cg'dflgt
laqmL /sd
laqmLsf] nfut
gf]6 M cfly{s aif{sf] lardf shf{ cg'/f]w k|fKt ePdf cfly{s aif{ z'? ePsf] ldtLn] pQm cjwL;Ddsf] lalQo
ljj/0f -las|L, :6s, Aofkfl/s k|fKo, ltg'{kg]{ /sd cfbL_ cfjZos /xg] 5 .
SWOT cf+sng
u|fxs u|fxssf] Aoj;foLs If]q
;an kIf
b'a{n kIf
df}sf
Hff]lvd
lgZsif{ tyf l;kmfl/z

–!)!–
u|fxssf] gfd M
u|fxssf] 5la tyf of]Uotf M
lwtf] ;'/If0f tyf dflh{gM
shf{ ltg{ ;Sg] ;|f]t tyf IfdtfM
l:js[tLsf] nfuL l;kmfl/z ul/Psf gLltut ckjfbx? (Policy exception to Credit Policy, 2060)
gLltut ckjfb l;kmfl/; ug'{sf] p2]Zo
;dy{g ;DaGwL
k|:tfljt zt{ tyf aGb]hx?M
shf{ ;ldlt ;b:oM
======================= ====================== ========================

k|aGws ;xfos k|aGws shf{ O{Grfh{ ÷ cGo
gfdM gfdM gfdM
ldltM ldltM ldltM
;+nUg M shf{ ÷ ;'ljwf ;+u ;DalGwt ;Dk"0f{ sfuhftx?

–!)@–
u|fxssf] gfd M
u|fxssf] 5la tyf of]Uotf M
lwtf] ;'/If0f tyf dflh{gM
shf{ ltg{ ;Sg] ;|f]t tyf IfdtfM
l:js[tLsf] nfuL l;kmfl/z ul/Psf gLltut ckjfbx? (Policy exception to Credit Policy, 2060)
gLltut ckjfb l;kmfl/; ug'{sf] p2]Zo
;dy{g ;DaGwL
k|:tfljt zt{ tyf aGb]hx?M
shf{ ;ldlt ;b:oM
======================= ====================== ========================

k|aGws ;xfos k|aGws shf{ O{Grfh{ ÷ cGo
gfdM gfdM gfdM
ldltM ldltM ldltM
;+nUg M shf{ ÷ ;'ljwf ;+u ;DalGwt ;Dk"0f{ sfuhftx?

–!)@–
u|fxssf] gfd M CDT -10
BRR Cl0fsf] hf]lvd >]0fLs/0f hf]lvd Dofl6«S; (Matrix) ;+:yfut shf{

hf]lvd BRR 1 BRR 2 BRR 3 BRR 4 BRR 5 BRR 6
Joj:yfkg clt pQd / ;Gtf]ifhgs Ifdtf ;sf/fTds Z+fsf:kb bIftf sdhf]/ g/fd|f]
ljljlws/0f / ljljlws/0f k|dfl0ft /]s8{sf] tyf Ifdtf
sld
ljlQo ljj/0fsf] n]vf kl/Ifssf] n]vf kl/Ifssf] rfn' cjlwsf] oyfy{ cj:yf e/kbf]{ gePsf] e/kbf]{
:t/ :ki6 wf/0ff :ki6 wf/0ff cj:yf b;f{pg] ljZn]if0f ug{ gePsf]
kof{Kt ljj/0f ckof{Kt tYofÍ
ljlQo ljj/0f rf6{8{ Psfp06]06 rf6{8{ Psfp06]06 /lhi68{ n]vf /lhi68{ n]vf Cl0f cfkm} Cl0f cfkm}
tof/ ug]{ kl/Ifs kl/Ifs
pBf]usf] cj:yf x/]s aif{ lj:tf/} bL3{sflng cj:yf :jLsfo{, k|fs[lts ljsf;sf] ;+efjgf :yL/cj:yf 36\bf] qmd
a[l4 ;Gtf]ifhgs k|lts'n cj:yf gePsf], a[l4b/
jxg ug{ ;Sg] sd
Joj;fodf ;+nUg nfdf] ;do b]lv l7s} lsl;dn] Joj;fodf Joj;fodf Psbd} vf;} 5}g vf;} 5}g
ePsf] cjlw :yflkt :yflkt ;fwf/0ftyf goF“ gof“
;'/If0f k"0f{ ;'/lIft Psbd} k"0f{ ;'/lIft kof{Kt dflh{g kof{Kt dflh{g t/
lnnfdaf6 afFsL lnnfdaf6
t/n a]nf–a]nfdf eljZosf] d"Noshf{ p7\g] aF“sL shf{
cg'udg ug'{ kg]{ . jf/] z+sf p7g g;Sg]
;Defjgf
jf;nftsf] ;'rfË cf}ifteGbf dfly cf}ift / sdhf]/sf] ;+s]t / sdhf]/sf] ;fy} c;Gt'lnt vl:s+b} 6f6 kN6]sf]
/fd|f] a[l4b/ gsf/fTds a[l4b/ w]/} C0ffTds 36\bf] a[l4b/ uPsf]
gePsf]
ljutsf] gfkmf ;Fw} gfkmfdf /x]sf] cf}ift / Ps} gf;sf] Ps} gf;sf] yf]/} t/ w]/} h;f] ;~rfng
gf]S;fg lx;fj / cf};t eGbf ;Gtf]ifhgs gePsf] t/ ;'wf/ gePsf] ÷ w]/}h;f] gf]S;fg gf]S;fg
dfly x'g ;Sg] ;+efjgf gf]S;fg
shf{ r'Stf ug]{ klxn] b]lv g} lgs} klxn] b]lv g} :jLsfo{ ;'wf/ x'g ;LdfGt÷yf]/} ;'wf/ c;Gtf]ifhgs÷!M! shf{ ltg{
Ifdtf /fd|f] ;Gtf]ifhgs ;Sg] x'g ;Sg] eGbf sd ckof{Kt
-C0ffTds_
lalqmsf] cj:yf ;sf/fTds cf};t l:y/÷;'wf/ e} cf}ifteGbf d'lg yf]/} ;'wf/ dGb tyf 36\g] 36\bf] qmd
eGbf dfly /x]sf] t/ ;'wf/ x'g ;Sg] qmddf
shf{ ltg]{ >f]tx? aflx/sf] laleGg Aofkf/sf] ;fdfGo Aofkf/sf] ;fdfGo hf]lvdk"0f{ cGo ;'/If0fsf] lnnfdL ;'/If0f
>f]tx¿sf] cj:yfaf6 cj:yfaf6 ck]Iff >f]tx?df e/ cj:yf lnnfdL tyf
lgZrLttf÷ Ifdtf emNsfpg] Ifdtf ul/Psf] Ifdtf kg'{kg]{ d'2f dfldnf
s'n la= cf/= cf/=
l:js[t M
========================== =============================== =====================================
shf{ ;ldltsf ;b:ox?sf] b:tvt ldlt =============================
–!)#–
Client's Name
CTD -9 (A)
- -* REQUEST
CREDIT FACILITIES
TIME CHART:
Receipt of proposal at Branch Office :
Site Visit (Business/Collateral):
Receipt of complete document from client
Date of Branch Credit Committee decision
Date of dispatch to CO/RO
BRANCH OFFICE: NPA% of the Branch –
NAME OF CUSTOMER :
CONSTITUTION : Personal / Proprietorship / Partnership / Pvt. Ltd / Limited Company / Others
OWNERSHIP / SHAREHOLDING : Risk Grade BRR :
(Name and Shareholding Percentage)
DATE OF INCORPORATION : Date A/C Opened

Registration No. / Office : Balance Amount
Renewal Date : Saving / Current
BUSINESS : Date Facilities First Sanctioned
SECTOR : Last Sanction Date
Sectoral NPA% or Renewal Date
LOCATION Next Review Date
Office :
Factory :
GROUP : Expiry Date
Code No :
Nature of Proposal: New / Review / Renewal / Renewal with enhancement / Enhancement / Exit
FACILITIES
(Rs. in ‘000)
Facilities Class Existing Proposed O/S Security / Margin Pricing
Limits Limits (minimum)
TOTAL
Total Funded – Total Non-funded – Total not to exceed –
...................... .
–!)%–
Client's Name
SECURITY DETAILS
SECURITY DETAILS AND REPAYMENT
Primary Collateral:
Existing:
New
Fixed Collateral security:
Existing Name of valuator and date of valuation:

Name of collateral owner and Description and Plot Area Full Margin After margin
relation with client address of collateral No. Value value
Proposed Name of valuator and date of valuation:

Name of collateral owner and Description and Plot Area Full Proposed After margin
relation with client address of collateral No. Value Margin value
Detailed description of other collateral (Machinery equipments etc)
Remarks on collateral security if any
Proportion of first and third party collateral:
Guarantee: (personal / joint / corporate)
Name of guarantors
Amount of guarantee
Security Inspection: Inspection Date:

Name of inspecting officer/staff
(Branch Manager or Assistant Branch Manager compulsory)
Comments of Assets Coverage
...................... .
–!)^–
Client's Name
Detailed description of collateral
Insurance:
For New: Propose
For existing client:

Assets insured
Policy No Stock :-
Insurance Company and amount Building :-
Validity period (from...................................to.....................) Plant & Machinery :-
Risks covered
If not insured then reasons
Names of Proprietor / Partners / Directors / Guarantors (with means – market report)

Name of Directors Citizenship Share Father's Name Grand Father's Name
/Shareholders No. Holding
%
Guarantors, if any and their credit standing:

Name of Guarantors
Proposed/Existing guarantee amount
Particulars and Balance of Other A/C maintained with us by client:

Account No and Balance
Details of facilities availed from other Banks:

Name of Bank Loan Loan Loan Limit Principal O/S Interest O/S Interest rate/
grade heading Commission
Total
Credit information:
From local Banks and Financial Institutions
From Credit Information Centre
Status of Compliance with conditions/covenants of the previous approval
...................... .
–!)&–
Client's Name
Comments on remarks made by Internal Audit / NRB and improvements made thereon
Group Exposure: Details of Facilities granted to other Groups Accounts and Obligor Exposure
Name of Client Loan Loan Loan Limit Principal O/S Interest O/S Interest rate
Grade Heading Commission
Total
Total earning last year / Expected next year

Term O D Short Doc. Pre Import L /C Margin/ G'tee TR
Loan Term Neg / shipments Loans Deposits
Loan Exports (BLC/TR/ Refinance
Bills TIME)
Interest
Commission
Charges
Forex
Remittance
Others
Account turnover last year (in case of existing client)

Loan Heading Debit Credit
...................... .
–!)*–
Client's Name
DETAILED COMMENTS WITH RECOMMENDATION

History and Background of the client:
Details on business/industry/trade of the client
Management/ Managers (comments on second line of Management)
Comments on Business Competition
Marketing Management
State of Industry
...................... .
–!)(–
Client's Name
RISKS RELATED TO CLIENT
Business Risk
Risk Mitigants
Industry Risk
Risk Mitigants
Management Risk
Risk Mitigants
Collateral Risk
Risk Mitigants
Financial Risk
Risk Mitigants
Other Risks
Risk Mitigants
...................... .
–!!)–
Client's Name
FINANCIALS
Financial Statement Audited Provisional Projected
Name of Auditor
Audit License No.
Ratio Worksheet Amount in Rs. '000

Financial Statement Items (Year) No. FY FY FY FY
Current Assets 1
Current Liabilities 2
Working Capital 3
Inventory 4
Accounts Receivable 5
Quick Assets 6
Depreciated Fixed Assets
7
Machinery
Accounts Payable 8
Total Liabilities 9
Net Worth
Capital 10
Reserves
Total Assets 11
Sales 12
Net Profit After Tax 13
Gross Profit 14
Interest Expenses 15
EBIDT 16
Depreciation
Principal payment due in year 17
Ratio Worksheet
Liquidity FY FY FY FY
Current Ratio 1/2
Sales/ Inventory 12/4
Age of Receivables 5/12x365
Age of Payables 8/12x365
Acid Test 6/2
Stability
Debt pressure- current % (2/11)*100
Debt pressure- total % (9/11)*100
Debt to equity 9/10
Sales to equity 12/10
Inventory to W/C 4/3
Plant efficiency 12/7
Profitability
Gross Profit/ Sales % (14/12)*100
Net Profit/ Sales % (13/12)*100
Net Profit/ Equity % (13/10)*100
Debt Service Coverage
Interest Coverage 16/15
Debt Service Coverage 16/(15+17)
...................... .
–!!!–
Client's Name
COMMENT ON MAJOR FINANCIALS

Sales
Liquidity
Comment on Inventory (comment on dead and useless stock if any)
Comment on Receivables
Ageing of Receivables
0-30 days :-
30-60 days :-
60-90 days :-
90 days and more :-
Comments on Creditors
Comments on current ratio and working capital
Profitability
Net worth
Gearing / Debt to Equity ratio
Debt / interest service capacity
Cash Flow
...................... .
–!!@–
Client's Name
Bankable Working Capital Assessment for 206........./6.........
Amount in Rs.
Working Capital Cycle Basis Days Amount
Sales
Cost of sales
Inventory Cost of Sales
Receivables Sales
Sub total
Less Creditors Cost of sales
Working Capital Requirement
Bank Finance up to 70% of W/C requirement
Proposed Working Capital limits
Projected figures of next year

Sales
Cost of sales
Note: Provisional financials (Sales, receivables, creditors, stock etc) up to loan application period shall be must if the loan
application is received during middle of Fiscal year
SWOT
Factors Client Industry Norms

Strength
Weakness
Opportunity
Threat
SUMMARY/CONCLUSION & RECOMMENDATION:
Character of the client:
Collateral position and margin:
...................... .
–!!#–
Client's Name
Capacity:
Policy deviations if any
Rational for polity deviation
Ratifications needed if any
CONDITIONS/ COVENANTS:
Branch Level Credit Committee
…………………. ……………………….. ……………………………

Branch Manager Asst. Branch Manager Credit In-Charge / Others
Name: Name: Name:
Employee No: Employee No: Employee No:
Date: Date: Date:
Enclosed: All other necessary documents relating to Credit Facilities request
...................... .
–!!$–
Client's Name
CDT 10
Risk Matrix
BRR 1 BRR 2 BRR 3 BRR 4 BRR 5 BRR 6

RISK FACTOR
At least Positively
Superior depth
satisfactory regarded but Questionable
MANAGEMENT & Weak Poor
depth & may lack proven ability & depth
diversification
diversification track record
Clean Clean Sufficient detail Insufficient
FINANCIAL
opinion from opinion from to show trends data to allow Not
STATEMENT Not Reliable
auditor auditor through current meaningful Reliable
QUALITY
period analysis
FINANCIAL Chartered Chartered Registered Registered Borrower Borrower
STATEMENT Accountant Accountant Auditor Auditor prepared prepared
SOURCE
Steady growth Long term Acceptable. Any
INDUSTRY Mature little
each year outlook is downturns are Stagnant Declining
TREND growth
satisfactory cyclical in nature
Reasonably Relatively new
TIME IN Long Marginal Not Not
well to the business
BUSINESS Established operator meaningful meaningful
established
Adequate
Well secured Some
Adequate margins but Should cover
+ easily principal
COLLATERAL Well secured margin. Close doubt as to outstanding in
liquidated loss
monitoring future value liquidation
expected
Comparable
Above industry
with industry Sign of Weak with Unbalanced
BALANCE with
with no major weakness. High declining & Insolvent
SHEET RATIOS consistently
negative leverage trends deteriorating
good trends.
trends
May be
Consistently Satisfactory Marginal &
inconsistent but Inconsistent.
P&L profitable with Comparable to probably Operating
improvement Losses
HISTORY results above the industry recurring losses
expected common.
the industry losses
Marginal with
DEBT Acceptable with little Insufficient
Historically Historically Unsatisfactory.
SERVICE improvement improvement to repay
strong coverage satisfactory Less than 1:1
CAPACITY expected expected obligations
May be below
SALES Positive & Stable & / or industry but Stagnant or
Little growth Declining
TREND above industry improving improvement declining
expected
Speculative &
highly
Diversified Demonstrated
Reasonable dependent on Probable Collateral
REPAYMENT sources of ability from the
expectation from secondary liquidation of liquidation
SOURCES unquestionable normal course
normal business sources or collateral & litigation
quality of business.
extraordinary
events
Total BRR
Approved BRR Risk Grade:
………………………… …………………………. ………………………
...................... .
–!!%–
CDT. 11
shf{ ;DaGwL q}dfl;s cg'udg k|ltj]bg
Cl0f M ldlt M
Joj;fosf] k|sl[ t ÷If]q zfvf M
z'? shf{ k|jfx ldlt M la=cf/=cf/
kl5Nnf] jflif{s k'g/fjnf]sg
csf{] k'g/fjnf]sg ldlt M
shf{ cfp6:6}08LË ljj/0f M
afFsL afFsL g]=/f=a}s
+
lzif{s :jLs[t ;Ldf shf{ g+= nufgL ldlt e'QmfgL ldlt cg';f/sf]
;fFjf /sd Aofh /sd shf{ ljj/0f
cg'udg ug{k'] g{] If]qx? M –

;'/If0f l6Kk0fL
!= ;'/If0f /fd|f] cj:yfdf 5 -5÷5}g_
@= d"NofÍg cBfjlws 5 -5÷5}g_
#= ;'/If0fsf] dflh{g l7s 5 -5÷5}g_
$= kl5Nnf] :6s ljj/0fsf] ldlt M–
%= kl5Nnf] :6s lg/LIf0f ldlt M–
^= C0fLsf] Aoj;fon] k|fKt ug{ kg{] /sdsf] cjlw cg';f/sf] (Aged) ljj/0f (Receivables)
-ldlt ;lxt_
cltl/Qm lwtf] ;DaGwdf

!= d"NofÍg a}s+ sf] gLlt cg';f/ ePsf] 5 -5÷5}g_
@= 3/ / Knf06 d]l;g/L tyf :6sx?sf] aLdf ePsf] 5 -5÷5}g_
#= ;'/If0fsf sfuhftx? b'?:t 5 -5÷5}g_
$= kfl/t lwtf]sf] /sdn] a}s
+ sf] shf{ vfD5 -vfD5÷vfDb}g_
%= lwtf]sf] ahf/ d"No a9\bf] 5 . jf x|f;f]Gd'v 5
^= lwtf] lg/LIf0fsf] clGtd ldlt M
–!!&–
ljlQo ;"rgf
kl5Nnf] n]vf kl/If0f ePsf] ljj/0f ldlt
aLdf
!= a}s
+ nfO{ k|fKt x'gu] /L aLdf kf]ln;L 5 -5÷5}g_
@= aLdf kof{Kt 5 -5÷5}g_
#= lk|ldod lt/]sf] 5 -5÷5}g_
$= aLdf kf]ln;L gljs/0fsf nflu 8fo/L agfO{ gf]6 u/]/ /fv]sf] 5 -5÷5}g_
cGo
!= ;fFjf tyf Aofhsf] lgoldt e'QmfgL 5 5÷5}g_
@= shf{ sf/f]af/ a}s
+ sf] shf{ gLlt cg';f/ 5 -5÷5}g_
#= zt{ tyf ljz]if zt{x? k"/f u/]sf] 5 -5÷5}g_
$= hf]lvdsf] >]0fL af/] s'g} k'g/fjnf]sg ePsf] 5 -5÷5}g_
%= g]kfn /fi6« a}s
+ sf] gLlt cg';f/ shf{sf] nflu
gf]S;fgLsf] Aoj:yf ePsf] 5 . -5÷5}g_
^= shf{ kmfO{n ldnfP/ cWofjlws /flvPsf] 5 . -5÷5}g_
l6Kk0fL
-shf{ Aoj:yf s;/L rln/x]5 . vf;u/L Dofb gf3]sf] ;fFjf tyf Aofh / cg'udg ug'k{ g]{ If]qx? l7s tyf b'?:t
gePdf l6Kk0fL ug'k{ g]5
{ .
=================================== ============================ =====================
–!!*–
CDT. No. 12
lwtf]sf] :ynut lg/LIf0f k|ltj]bg
u|fxs M
lg/LIf0f ldlt M
lg/LIf0f ug]{ sd{rf/Lsf] gfd M
u|fxssf] k|ltlglw M
-s_ hUufsf] cjl:ylt af/]
hUuf wgLsf] gfd M
7]ufgf M
If]qkmn M
lsQf g+= M
hUuf /x]sf] :yfgsf] k|sf/ M s_ Aofkfl/s
v_ cfjf;Lo
u_ s[lifof]Uo v]t
3_ cGo -pNn]v ug]_{
glhssf] s'g} dxTjk"0f{ :yfg M
-s'g} k|l;4 dlGb/÷zflns÷;8s cflb_
dxTjsf] :yfgaf6 k|:tfljt hUufsf] cGbfhL b"/L -;aeGbf glhssf] af6f]af6_ M
-v_ ef}lts ;'ljwfx?sf] ljj/0f M
!_ hUufdf hfg] af6f] M
c_ kSsL df]6/]jn af6f]
cf_ sRrL df]6/]jn af6f]
O_ df]6/]jn af6f] gePsf] -rf}8fO{ tyf ef}lts
cj:yf pNn]v ug'x{ g' _
@_ lah'nL
c_ 5
cf_ k|fKt ug{ ;lsg]
O_ 5}g -cGbfhL b"/L pNn]v ug'x{ g' _
#_ vfg]kfgL
c_ 5
cf_ k|fKt ug{ ;lsg]
O_ 5}g -cGbfhL b"/L pNn]v ug'x{ g' _
$_ cGo -6]lnkmf]g, 9n, lgsf; cflb_
–!!(–
-u_ ejgsf] ljj/0f M
ejg ag]sf] 5÷5}g <
ejg ag]sf] 5 eg]
!= ejgn] cf]u6]sf] If]qkmn -cGbfhL ju{ ld6/df_
@= slt tNnf <
#= lgdf{0f ePsf] jif{ M
$= lgdf{0fsf] k|sf/ M
%= ejgsf] cj:yf M
-ljz]if ?kn] pNn]v ug'x{ g' M– /fd|f÷
] l7s}÷g/fd|f_]
i. RCC Frame structure af6 agfOPsf] / RCC 5fgf nufO{Psf] .
ii. Load bearing cemented mortar structure / RCC 5fgf nufO{Psf] .
iii. Load bearing mud mortar structure / RCC 5fgf nufO{Psf] .
iv. cGo k|sf/sf] lgdf{0f -ljz]if ?kn] pNn]v ug'x{ g' _
^= ejg lgdf{0fsf] k|of]hg
i cfjf;sf] nflu
ii. Aofkfl/s k|of]hgsf] nflu
iii. cGosf] nflu -uf]bfd÷Uof/]h cflb_
&= km\nf]l/Ë, ‰ofn–9f]sfx? s] s:tf] k|sf/n] lgdf{0f ePsf] 5 <
3_ d"Nosf] af/]df
cGbfhL ahf/ d"No -:yfgLo afl;Gbfaf6 k|fKt_
36a9 ug{ ;lsg] d"No M -ef}lts cj:yf cg';f/_
a}s
+ sd{rf/Lx?n] d"Nof°g u/]sf] /sd ?=
ª_ aLdf
aLdf /sd ?=
kof{Kt 5 M 5÷5}g<
r_ s'g} l6sf l6Kk0fL M
5_ cGtdf
;Gtf]ifhgs lj:t[t ?kdf a0f{g ug'x{ g' .
–!@)–
c;Gtf]ifhgs lj:t[t ?kdf j0f{g ug'x{ g' .
k]z ug]{
-lg/LIf0f ug]{ sd{rf/Lsf] b:tvt_
gfd M gfd M gfd M

kb M kb M kb M
zfvf k|aGws jf ;xfos k|aGws dWo] ! hgfn] clgjfo{ ?kdf lwtf]sf] lgl/If0f u/]sf] x'gk' g{5
] .
–!@!–
CDT. 13
>Ldfg\ k|aGws,
/fli6«o jfl0fHo a}s + lnld6]8
=========================================== zfvf
========================================== .
dxfzo,
ldlt @) ÷
÷ sf] sf/f]jf/ cg';f/ xfd|f] /]s8{ adf]lhd xfd|f] :6s tyf k|fKt ug'k{ g]{
/sdsf] (Aged Receivables) cjlw cg';f/sf] ljj/0f ;+nUg u/L k7fPsf 5f}+ .
pQm ldltdf To; a}s + tyf cGo a}s
+ df ;d]t xfd|f] C0fef/ ?= ============================= ePsf] Aoxf]/f cg'/f]w 5 .
o; dlxgfdf ut dlxgfdf jif{sf] z'?b]lv xfn;Dd
============================ ======================= ====================================
:6s -/sd g]=?= df_
:6s z'? df}Hbft pQm cjlwdf pQm cjlwdf clGtd :yfg
/fv]sf] df}Hbft l´s]sf] df}Hbft df}Hbft
tof/L ;fdfg
k|zf]wgdf /x]sf] ;fdfg
sRrf kbfy{
a]rNtL÷Iflt ePsf] ;fdfg
s"n
pk/f]Qm :6ssf] d'No LIFO/FIFO sf] cfwf/df lgsflnPsf] xf] .
(Last in First Out/First in First Out)
:6ssf] ljj/0f kl/df0f / d"No -ljhs cg';f/_ ;+nUg ug'{ kg]{ 5 .
k|fKt ug'k{ g]{ /sdsf] ljj/0f M
o; dlxgf ut dlxgf
#) lbg ;Ddsf] cfp6:6\ofl08Ë ================== ===================
#!–^) lbg ;Ddsf] cfp6:6\ofl08Ë ================== ===================
^!–() lbg ;Ddsf] cfp6:6\ofl08Ë ================== ===================
() lbg kl5sf] cfp6:6\ofl08Ë ================== ===================
hDdf ================== ===================
============================================
Cl0fsf] b:tvt
vftf g+= M
–!@#–
CDT. 14
:6s tyf Cl0fsf] c;'nL vftfsf] (Book Debt) lg/LIf0f k|ltj]bg
clwstd ;Ldf -bfloTj_
;d"x C0fLsf] gfd M shf{ g+=
BRR/ jlu{s/0f
lg/LIf0fsf] k|sf/ lgoldt cfsl:ds
lg/LIf0fsf] ldlt
k"j{ lg/LIf0f ldlt
s'g ldltsf] :6s ÷ C0fLsf] c;'nL vftfsf] ljj/0fsf] cfwf/df lg/LIf0f ul/Psf] .
:6s
ljj/0f kl/df0f /sd
sRrf kbfy{ ?=
tof/Lsf] qmddf /x]sf] ;fdfg (Work in Process) ?=
tof/L ;fdfg ?=
s"n laqmL of]Uo :6s ?=
laqmL cof]Uo :6s ?=
a]rNtL ÷ Iflt ePsf] :6s ?=
cf;fdL -k|fKt ug'k{ g]{ /sd_
#) lbg eGbf d'gLsf] ?=
^) lbg eGbf d'gLsf] ?=
() lbg eGbf d'gLsf] ?=
() lbg eGbf dflysf] ?=
;d"x leqaf6 k|fKt ug'k{ g]{ /sd (Inter group receivable) ?=
s"n c;'n ug{ afFsL /sd ?=
afFsL shf{
rfn' k"h F L ?=
cfjlws shf{ -tf]lsPsf] ;dodf ltg'k{ g]{ shf{_ ?=
cGo a}s + af6 lnPsf] rfn' k"hF L ?=
s] C0f lemSg] clVtof/L b'?:t 5 <
jxfn lgoldt ?kdf lt/sf] 5 < 5 5}g
jxfn lt/]sf] kl5Nnf] /l;b cyjf /]s8{ x]l/Psf] 5 5}g
;fdfg /fd|f] cj:yfdf 5 < 5 5}g
;fdfg /fv]sf] tl/sf l7s 5 < 5 5}g
c? a}s + sf] gfddf 5}g eGg] s'g} k|df0f 5 < 5 5}g
aLdf l7s 5 < 5 5}g
xfd|f] uf]bfddf xfd|f] a}s
+ sf] gfd 5 < 5 5}g
:6s ljj/0f ;"rL :6s /lhi6/ ;Fu le8fpg' eof] < 5 5}g
O{Ge]G6«L k"0f{?kn] aLdf ul/Psf] 5 < 5 5}g
sltj6f uf]bfd lg/LIf0f ug'{ eof] < 5 5}g
lg/LIfssf] /fo ÷ l;kmfl/;
lg/LIfssf] gfd M
b:tvt M ldlt M
kb M
s=g+=
–!@%–
CDT. 15
/fli6«o jfl0fHo a}+s
Cl0fsf] gfd M ldlt M
shf{ k|jfx ePsf] ldlt M
Joj;fo /x]sf] :yfg M
Joj;fosf] k|sf/ If]q M
shf{ ldlt M
cfp6:6\ofl08Ë ljj/0f M
Dofb e'QmfgL Dofb gf3]sf] Aofh Aofhb/
td;'sdf Aofh ;fFjf
shf{ lzif{s z'? ;fFjf afFsL ;fFjf gf3]sf] -k"lF hs[t_ n]lvP ldgfxf ldgfxf
;fFjf k|rlnt k]gfn
Aofhsf] Aofh cg';f/
lwtf], Uof/]06L tyf ;'/If0f -pknAw ePdf xfnsf] d"No tyf d"NofÍg ldlt_
shf{ juL{s/0f
-s_ c;n -v_ sd;n -u_ zÍf:kb -3_ v/fa
ldlt M============== ===================== =================== =================
s]Gb|Lo a}s + aflx/sf] n]vf zfvf sfof{nosf
lgb]l{ zsf cg';f/ k/LIfssf cg';f/ cg';f/ e'QmfgL Dofb gf3]sf] ldlt
Aofh lt/]sf] kl5Nnf] ldlt
;fFjf lt/]sf] kl5Nnf] ldlt
of] shf{ lsg lgu/fgLdf /fVg' k/]sf] < (Credit Watch)
ldlt M
–!@&–
ljlQo ljj/0fsf] ńs M
ljj/0f ldlt ldlt ldlt
rn ;DklQ
l:y/ ;DklQ
s"n ;DklQ
rn bfloTj
bL3{sflng shf{
s"n bfloTj
v'b -;DklQ_
laqmL÷cfDbfgL
v'b cfDbfgL
C0f÷:jnufgL cg'kft
kl/of]hgf cg'udg l:ytL
kl/of]hgf :ynut lg/LIf0f slxn] u/]sf] xf] < 5}g 5 cg'udg u/]sf] kl5Nnf] ldlt
xfO{kf]lys]6 ul/Psf] :6s lg/LIf0f slxn] u/]sf] xf] . 5}g 5 lg/LIf0f u/]sf] kl5Nnf] ldlt
crn ;DklQsf] d"NofÍg÷k'gd
{ N" ofÍgsf] kl5Nnf] ldlt M
lwtf] ;'/If0fsf] l:ytL s:tf] 5 < /fd|f] g/fd|f] l6sf l6Kk0fL ug]{
lwtf] ;'/If0fdf c? a}s
+ lx:;]bf/ 5, 5 eg] ;Dk"0f{ ljj/0f lbg'xg' .
a}s
+ jlsnn] ;'/If0fsf] k|aGw tyf sfuhft 5}g 5 jlsnsf] l6sf l6Kk0fL
/fd|/L k'g/fjnf]sg u/]sf] 5 <
lwtf] ;'/If0fsf] k|aGw tyf sfuhft 5}g 5 aLdfsf] e'QmfgL cjlw
/fd|/L k'g/fjnf]sg u/]sf] 5 .
u|fxs sfnf] ;"lrdf k/]sf] 5 < 5}g 5 slxn]
lnnfdL cg'udg ;"rgf k|sflzt ul/Psf] 5 < 5}g 5 kl5Nnf] k|sflzt ldlt
cGo sfg"gL sf/jfxL ePsf] 5}g 5 s] sf/jfxL <
C0f c;'n pk/ x'g;Sg] ljifodf s] /fo 5 /fVg]
Cl0fsf] kl5Nnf] k|ltj4tf s]xL ePdf n]Vg] .
s] k|ltj4tf k"/f u/]sf] 5 <
–!@*–
xfnsf] l:ytL – ljut # dlxgfdf s'g} ljz]if gofF pNn]vlgo k|ult tyf sf/jfxL ePsf] ePdf M
shf{ k|aGws shf{ c;'nL tyf k'g{;+/rgf k|dv

' sfo{sf/L clws[t
ljefusf ljefluo k|dv
'
gfd M gfd M gfd M
b:tvt M b:tvt M b:tvt M
ldlt M ldlt M ldlt M
–!@(–
CDT. 16
ldlt M @)^ ÷ ÷
>Ldfg\ k|aGws Ho",
/fli6«o jfl0fHo a}s + lnld6]8
zfvf sfof{no ============================= .
================================================== .
ljifo M shf{ gljs/0f af/] .
dxfzo,
pk/f]Qm ljifodf o; a}s + zfvfaf6==================== k|fk] f| O6/;Lk÷;f´]bf/L÷k|f=ln=÷ln= n]
================ lzif{s cGtu{t Ps} lzif{s jf ljleGg lzif{s cGtu{t lnPsf] shf{sf] efvf Dofb
=============== df ;dfKt x'g÷] ePsf] x'bF f pQm shf{df nfUg] Aofh a'´fPsf] ef}r/ o;} ;fy ;+nUg
u/L shf{ gljs/0f u/L kfpg of] lgj]bg k]z u/]sf] 5' . o;} lgj]bgsf] cfwf/df a}s + n] shf{ gljs/0f ul/
lbPdf d]/f] d~h'/ 5 . To; a}s + af6 shf{ gljs/0f ePsf] ldltn]============= cjlwleq To; a}s +
zfvfaf6 lnPsf] ?=============================== -cIf/]kL ?===========================================================dfq_
/ ;f] sf] a}s + lgodfg';f/ Aofh ;d]t Ps} k6s jf k6s–k6s u/L a'´fpg] 5' . a'´fOg eg] jf
a'´fpg cfn6fn u/]df a}s + tyf ljlQo ;+:yf ;DalGw P]g @)^# n] lbPsf] clwsf/ k|of]u ul/ shf{sf]
;'/If0f jfkt lwtf] kfl/t ePsf] rn crn ;DklQ To; a}s + cfkm}n] lnnfd laqmL u/L jf cGo s'g}
Aoj:yf u/L a}s + n] n]gf ;fFjf Aofh ;d]tsf] ;Dk"0f{ /sd c;'n pk/ u/L lnPdf d]/f]÷xfd|f] d+h/' L 5
egL dgf]dfg v';L /fhLn] shf{ gljs/0f u/L kfpF egL of] lgj]bg u/]sf] 5 .
ejbLo,
C0fLsf] tkm{af6 ;lx ug]{ M–

gfd, y/ M–
jtg M–
b:tvt ===================================
NofKr] ;lx5fk M bfFof afFof
–!#!–
l;l86L !&
cf=j= @)^ ÷ sf] nflu
shf{ ;DalGw clVtof/L (CAD) zfvf sfof{no M ?= xhf/df
clVtof/L clVtof/L
k|lt u|fxs s"n jflif{s
!= gofF tyf yk shf{ ;Ldf :jLs[t ug]{ clVtof/L
-n=;f=p= / pkef]Qmf shf{ afx]s_
pNn]lvt /sddf ga9g] ul/ gofF tyf yk ;Ldf -km08]8 / gg
km08]8 u/L ;Dk"0f{ zLif{sx¿sf nflu_ shf{ :jLs[t ug]{
clwsf/
@= shf{ ;Ldf k'g/fjnf]sg ÷ gljs/0f ug]{ clVtof/L]
-n=;f=p= / pkef]Qmf shf{ afx]s _
c;n ju{sf ;Dk"0f{ shf{sf] k'g/fjnf]sg ÷ gljs/0f
ug]{ clwsf/
#= lwtf] ;'/If0f km'sj' f tyf kl/jt{g ug]{ clVtof/L
;Dk"0f{ shf{ ;'ljwf ;Ldf ggf3]df
$= lgDg s'/fx¿df aGb]h ul/Psf] 5 M
!= clVtof/L k|Tofof]hg ug{ kfOg] 5}g . ;fy} k'g/fjnf]sg ÷ gljs/0f ;Ldf k|of]u ubf{ s'g} klg zt{
;Demf}tf kl/jt{g ug{ kfO{g] 5}g .
+ sf] shf{ lgb]l{ zsf, @)^) -z+;f]wg ;lxt_ tyf a}Í hdfgt lgb]l{ zsf,
@= clVtof/L k|of]u ubf{ a}s
@)^# cg';f/ ug'{ kg]5{ -u|fxsx¿nfO{ ;d"xdf laefhg ubf{ ;d]t_ .
#= Aofh a'emfpg afFsL ePsf u|fxsx¿sf] xsdf shf{ ÷ ;'lawf ;Ldf :jLs[t ug{ jf gljs/0f ug{
kfO{g] 5}g . s'g} klg shf{ ÷ ;'lawf ;Ldf gljs/0f ubf{ ;f] shf{sf] clgjfo{?kdf k'g/fjnf]sg
ePsf] x'g' kg]5
{ .
$= k|To]s zfvf sfof{non] slDtdf aif{sf] Ps k6s shf{ lgb]l{ zsf, @)^) df pNn]lvt k|so[ f cg'?k
pk/f]Qm pNn]lvt clVtof/Lsf] kl/lw leq /xL shf{ ÷ ;'lawf k'g/fjnf]sg ÷ gljs/0f ug'k{ g]5 { .
shf{sf] e'QmfgL ldlt ;dfKt x'g' eGbf b'O{ dlxgf klxn] k'g/fjnf]sg sfo{ k|f/De ug'{ kg]5
{ .
%= k'g/fjnf]sg ÷ gljs/0f ug]{ k|of]hgsf] nflu cfk"mnfO{ k|fKt clVtof/L eGbf a9L /sdsf] shf{ ÷
–!##–
;'ljwf k'g/fjnf]sg ÷ gljs/0fsf] nflu cfk"meGbf dflyNnf] lgsfo cyf{t If]qLo sfof{no jf
s]Gb|Lo sfof{nodf k7fpg' kg]5
{ . k'g/fjnf]sg ÷ gljs/0f ;DaGwdf shf{ laefusf] ldlt
@)^#÷!÷@) sf] shf{ clVtof/L ;Ldf (CAD) / k'g/fanf]sg tyf glas/0f ;DaGwL kl/kqnfO{
ljz]if Wofg lbg' kg]5
{ .
^= k|lt u|fxs clVtof/L cGtu{t zfvf ÷ If]lqo sfof{non] shf{ ;'ljwf ;Ldf :jLs[t u/L cfˆgf]
clVtof/L leq shf{ k|jfx ug{ ;Sg]5g\ . t/ k|lt u|fxs clVtof/Lsf] %)Ü eGbf a9Lsf] shf{
;DaGwL ljj/0f zfvfn] ;DalGwt If]qLo sfof{nodf / If]qLo sfof{non] s]Gb|Lo sfof{nodf
k7fpg' kg]{ tyf zfvfsf] If]qLo sfof{non] / If]qLo sfof{nosf] s]Gb|Lo sfof{non] Hind Sight
Review ug'{ kg]5{ .
&= dflyNnf] lgsfoaf6 shf{ ÷ ;'lawf ;Ldf :jLs[t e} ;Ldf pkef]u u/L/x]sf u|fxsx¿ cyjf
pgLx¿sf] l;i6/ sG;g{x¿ jf u|k' sDkgL cyjf pgLx¿;+u ;DalGwt s'g} klg Entity nfO{
cfˆgf] CAD gg3fO{ gofF shf{ ÷ ;'lawf ;Ldf :jLs[t ug{ ;lsg] t/ l:js[t ul/g] s'n ;Ldfn]
cfˆgf] CAD cGtu{tsf] k|ltu|fxs ;Ldf g3fpg kfO{g] 5}g .
*= zfvf sfof{no ÷ If]qLo sfof{non] CAD cGtu{t nufgL u/]sf] k|To]s qodf;sf] ljj/0f qodf;
;dfKt ePsf] ;ft sfo{ lbg leq s]Gb|Lo sfof{no, shf{ ljefudf k7fpg' kg]5
{ .
(= ut aif{ zfvf ÷ If]qLo sfof{nonfO{ k|bfg ul/Psf] CAD pkef]u gePsf] jf cf+lzs pkof]u
ePsf] CAD sf] afFsL /sd /¢ ul/Psf] 5 .
!)=cf=a= @)^@÷)^# / ;f] pk|fGt zfvf CAD cGtu{t nufgL u/]sf] s'g} klg shf{ ÷ ;'lawf NPA
df uPsf] eP To:tf zfvf sfof{nox¿nfO{ gof+ CAD k|of]u ug{ aGb]h ul/Psf] 5 . o:tf]
ca:yfdf s]Gb|Lo sfof{nodf ;Dks{ ug'{ kg]5 { .
pkef]Qmf shf{ cGtu{t gofF tyf yk shf{ ;Ldf :jLs[t ug]{ clVtof/L ¿= xhf/df
clVtof/L clVtof/L
k|lt u|fxs s'n aflif{s
-s_ 3/ lgdf{0f shf{
-v_ uf8L shf{
-u_ z}lIfs shf{
pk/f]Qm clVtof/L k|of]u ubf{ pkef]Qmf shf{ lgb]l{ zsf, @)^! -z+;f]wg ;lxt_ cg';f/ ug'{ kg]5{ . zfvf sfof{no
/x]sf] :yfgaf6 % -kfFr_ ls=ld= leq cjl:yt :yfgdf dfq ;Ldf l:js[t u/L nufgL ug{ ;lsg] 5 .
===========================
cflwsf/Ls b:tvt
–!#$–
CDT 18
}
kq ;+Vof M ldlt M
dxf]bo,
ljifo M shf{ ;'ljwf kq -AolQmut÷k|fk] f| O{6/_
tkfO{nfO{ lgDg zt{ cg';f/ shf{ ;'ljwf k|bfg ubf{ xfdLnfO{ v'zL nfu]sf] 5 .
kIfx?
!=! shf{jfnf -k'/f gfd_M
!=@ /fli6«o jfl0fHo a+s
} -a+s
} _M
!= ;'ljwfsf] p2]Zo / k|so[ f M
;'ljwf M
/sd M olb Ps eGbf a9L lsl;dsf] ;'ljwf ePdf of] ljj/0f k|To]s ;'ljwfsf] nflu k'gM bf]x¥ofO{
n]Vg] _
p2]Zo M
C0f k|jfx M
C0f e'QmfgL M vf; k|sf/n] pNn]v ul/Psf] ;'ljwfdf afx]s ;a} k|sf/sf] a+s
} shf{ a+s
} n] dfu ubf{
e'QmfgL ug{' k5{ .
k'g/fjnf]sg M
Jofh M -Aofhb/ ÷ lkm tf]Sbf cyjf a}s

+ n] ;do ;dodf lgwf{/0f u/] cg';f/ eGg] jfSo yk
ug{] _
lkm M
–!#%–
@ ;'/If0f M
a+s
} n] k|bfg u/]sf] shf{ ;'ljwf lgDg lwtf]x? åf/f ;'/lIft ul/Psf] 5 . h;n] a+s
} sf] ;a} n]gf /sd c;'n
ul/g] 5 .
-;'ljwfnfO{ vfDg] lwtf] ;'/If0fsf] lj:t[t ljj/0f_
lgl/If0f
a+s
} n] k"j{ ;"rgf lbP/ jf glbP/ ;do ;dodf ;a} lwtf]sf] lgl/If0f ug{5
] .
# k|ltlglwTj (Representations) :
C0fLn] lgDg ljj/0fx? ;f+rf] ePsf] k|dfl0ft ub{5 .

s_ ;a} shf{ ;DalGwt sf/f]jf/sf sfuhftx? sfg"gL ?kdf dfGo 5g\ .
v_ jt{dfgdf cyjf hfgsf/Ldf cfPsf pNn]vlgo zt{ pn+3g (Default) u/]sf] cj:yf 5}g .
u_ C0fL jf hdfgtstf{ dfyL s'g} sfg"gL sfo{jfxL :yugdf /x]sf] 5}g .
3_ s'g} sfg"g, nfO{;G] ; ljj/0f kq jf k|aGw kq tyf lgodfjnLsf] pn+3g u/]sf] 5}g .
ª_ shf{ ;'ljwfsf] nflu /flvPsf] lwtf]x? em}emu8f, :jfdLTj ;DaGwL ljjfb, cbfntdf d'2f rln /x]sf]
cj:yf tyf :jfdLTjdf s'g} km/s gkg{] u/L s'g} klg k|sf/sf em}emd]nfaf6 d'Qm 5g\ .
r_ C0fLsf] Psf3/sf kl/jf/sf] ;b:ox?sf] gfd k|i6 kf/LPsf] 5 / pgLx?af6 lwtf] ;'/If0f /fVg] ;DaGwdf
} sf] lxtsf] nflu l/tk'js
{ sf] dGh'/Lgfdf ;d]t k|fKt ul/Psf] 5 .
$ ;Demf}tf (Covenants) :
} ;dIf lgDg ;Demf}tfx? (Covenants) u/]sf] 5 .
C0fLn] a+s
s_ /fli6«o jfl0fHo a+s
} df vftf vf]nL laqmLsf] ;a} /sd hDdf ug{' kg{5
] .
v_ ;fFjf ls:tf / Jofh Dofb leq} a'emfpg' kg{5
] .
u_ x/]s q}df; ljt]sf] !% lbg leq df}Hbft (Inventory), laqmLaf6 k|fKt x'g] afFsL /sd / sf/f]jf/
;DaGwdf Aofkfl/s shf{jfnfx?sf] lbg' kg{] lx;fasf] q}df;Ls k|ltj]bg a+s
} ;dIf k]z ug{' kg{5
] .
3_ hUufsf] lt/f]lt/]sf] /l;b / gu/kflnsf s/ lt/]sf] /l;b jflif{s ?kdf k]z ug{' kg{5
] .
ª_ 3/, d]lzg / oflGqs ;fdfg -OlSjkd]G6_, df}Hbft ;fdfg, t}of/L j:t'sf ;fy} a+s } sf] ;'/Iffy{ /flvPsf]
cGo ;a} ;DklQx? cfuf], af9L, rf]/L, 8s}tL, x8tfn, cfGbf]ng, gf]S;fgL, e'sDk, ;fd'lb|s hf]lvd, t]>f]
kf6L{, Aofj;flos gf]S;fgL / c? hf]lvdx?af6 a+s
} sf] kIfdf aLdf ul/Psf] x'g' kb{5 . aLdf ul/Psf] d"n
k|lt sfuh a+s } ;dIf k]z ug{' kg{5
] .
–!#^–
C0fLn] aLdf kf]ln;Lsf] gljs/0f ul/Psf] /l;b jf gljs/0fsf nflu gljs/0f ug{] ;dodf a}s + df k]z
ug{' kg{5
] . C0fLn] ;dodf aLdf kf]lnl;sf] gljs/0f gu/]df a+s
} n] C0fLsf] vftfdf hDdf /x]sf] /sdaf6
e'QmfgL lbO{ aLdf kf]lnl; glj/s0f ug{ ;Sg]5 .
r_C0fLn] g]kfn /fi6« a+s} sf] lgod÷ lgb{z ] g / ;s'n { /x?sf ;fy} ;f] ;DaGwdf x'g] ;+;f]wg Pj+ ;a} P]g
lgodx?sf] kfngf ug{' kg{5 ] . a+}sn] k|bfg ug{] ;a} shf{ ;'ljwfx? g]kfnsf] sfg"g cg';f/ ;+rfng x'g]
s'/f l:jsfo{ x'g' kg{5
] .
5_ ;a} s/, lkm, n]le OTofbL Pj+ ;a} >lds dfux? -r'gf}lt lbOPsf] dfu afx]s_ t'?Gt e'QmfgL ug{' kb{5 .
h_a}+sn] cfjZostf dxz'; u/]df a+}ssf] lgb{]zgdf a+}sn] l:js[t u/]sf d'NofÍgstf{x?af6 lwtf]
/flvPsf] ;'/If0fsf] d"NofÍg u/fpg cg'dtL lbg' kb{5 . o;sf nflu nfUg] ;a} vr{x? u|fxsn] g} Aoxf]g'{
kg{5] .
em_ C0f ;'ljwf k|fKt ubf{ cfjZos x'g] ;a} k|sf/sf vr{x? u|fxsn] Aoxf]g'{ kb{5 .
% ;Demf}tfsf aGb]hx? (Negative Covenants)

C0fLn] a+s
} nfO{ lgDg s'/fx? gug{] ;Demf}tf ug{' kg{5
] .
s_ C0f ;'ljwfsf] dfly :jLsf/ ul/P afx]s cGo p2]Zosf nflu pkof]u ul/g] 5}g .
v_ a+s
} df lwtf] /flvPsf] ;'/If0f csf{] C0fbftf sxfF lwtf] /fVg kfO{g] 5}g .
u_ :jfldTjdf s'g} kl/jt{g ug{ sDkgLnfO{ dh{ ug{ jf sG;f]ln8]6 ug{ :jLs[t ul/Psf] 5}g .
^ ;Demf}tf pn+3gsf] cj:yf (Events of Default)
lgDg dWo] s'g} Ps cj:yf pTkGg ePdf a+s } ;Fu lgDg clwsf/ /xg]5 .
♦ ;a} afFsL C0fsf ;fy}} Jofh / cGo ltg{' kg{] /sd t'?Gt ltg{ cfb]z lbg] .
♦ ;a} lwtf] ;'/If0fx? cfkm\gf], clwsf/df lnO{ o;sf] laqmLaf6 C0fLn] ltg{' kg{] ;a} /sd c;'n ug{] .
♦ a+s} n] o; ;Demf}tf adf]lhd C0fLnfO{ lbg] ;a} ;'ljwfx? /2 ug{] .
♦ s'g} ;'ljwf cGt/ut ;+efljt bfloTj (Contingent Liabilities) pTkGg ePdf To;sf] ;'/Iffsf
nflu gub dfu ug{] .
s_ obL C0fLn] a}s
+ jf cGo C0fLnfO{ Dofbleq ltg{' kg{] ;fFjf jf Aofh ltg{ g;s]df .
v_ obL C0fLn] a+s} ;+u jf cGo s'g} C0fL;Fu u/]sf] ;Demf}tf cg';f/sf zt{x? k'/f ug{' kg{d ] f
gu/L pn+3g u/]df .
u_ olb s'g} c;fwf/0f kl/l:ytL pTkGg e} a+s
} nfO{ C0fLn] of] ;Demf}tf cGt/ut axg ug{' kg{] bfloTj
jxg ug{ c;dy{ 5 eGg] nfu]df .
–!#&–
&= 5'6 (Waiver)
of] ;Demf}tf cg';f/ s'g} lglZrt clwsf/ 5'6\ lbg] u/L lnlvt gf]l6; lbPdf afx]s a+s
} sf] clwsf/df s'g}
5'6 ug{ ;lsg] 5}g .
vf; ?kdf
s_ a+s
} n] clwsf/sf] k|of]u gu/]s} sf/0fn] s'g} clwsf/df 5'6 lbb}g .
v_ a+s
} n] s'g} ;dodf cfkm\gf] clwsf/df 5'g lbg vf]hd
] f o;sf] cy{ eljiodf of] clwsf/ k|of]u ug{
;Sb}g eGg] xf]Og .
*= sfg"g / clwsf/ If]q M

of] ;Demf}tf g]kfn clw/fHosf] P]g sfg"g adf]lhd ;+rfng x'g5
] .
(= g]]kfn /fi6« a+}ssf] sfnf] ;"rL ;DalGw lgb{]zg M

C0fL / hdfgLstf{n] g]kfn /fi6« a+s} sf] lgb{z
] g cg';f/ shf{ ;"rgf s]Gb|sf] sfnf] ;"rLdf /xg dGh'/ ub{5 .
!)= ;"rgf
a+s
} n] x'nfs jf km\ofS; dfkm{t gf]l6; hf/L ug{5
] .
a+s
} M
7]ufgf M
km\ofS; M
Wofgfsif{0f M
C0fL M
7]ufgf M
km\ofS; M
Wofgfsif{0f M
hdfgLstf{-x?_ M
7]ufgf M
km\ofS; M
Wofgfsif{0f M
–!#*–
!!= l:js[tL M
of] ;Demf}tf kqsf] l:js[tL o;};fy ;+nUg kqdf ug{' kb{5 / of] !$ lbg leq a}s
+ nfO{ lkmtf{ k7fpg' kb{5
cGoyf ;Demf}tf ;dfKt ePsf] dflgg] 5 .
ejbLo,
kqdf l:js[tL a'Fbf M
xfdLn] shf{ ;'ljwf kq ldlt ======================k|fKt u¥of+} . of] ;Ssn k|lt xf] xfdLnfO{ of] ;Demf}tfdf
pNn]lvt ;a} zt{x? dfGo 5 .
lgldQ======================================== ldlt M
C0fLsf] gfd
b:tvt ===================================== b M=============================================
b:tvt ===================================== b M=============================================
af]wfy{ M ;a} hdfgtstf{x? -hdfgtstf{x?n] klg k|lt k|fKt u/]sf] sGkmd{ ug{' kb{5 ._
–!#(–
} CDT - 19
kq ;+Vof M ldlt M
dxf]bo,
ljifo M shf{ ;'ljwf kq -skf{/] 6] _
tkfO{nfO{ lgDg zt{ cg';f/ shf{ ;'ljwf k|bfg ubf{ xfdLnfO{ v'zL nfu]s
] f] 5 .
kqx?
!=! shf{jfnf -k'/f gfd_ M
!=@ /fli6«o jfl0fHo a}s -a+s
} _M
!= ;'ljwfsf] p2]Zo / k|so[ f M
;'ljwf M
/sd M olb Ps eGbf a9L lsl;dsf] ;'ljwf ePdf of] ljj/0f k|To]s ;'ljwfsf] nflu k'gM bf]x¥ofO{ n]Vg] _
p2]Zo M
C0f k|jfx M
C0f e'QmfgL M vf; k|sf/n] pNn]v ul/Psf] ;'ljwfdf afx]s ;a} k|sf/sf] a+s
} shf{ a+s
} n] dfu ubf{ e'QmfgL ug{' kb{5 .
k'g/fjnf]sg M
Aofh M -Aofhb/ ÷ lkm tf]Sbf cyjf a}s

+ n] ;do ;dodf lgwf{/0f u/] cg';f/ eGg] jfSo yk ug{] ._
lkm M
–!$!–
@ ;'/If0f M
a+s
} n] k|bfg u/]sf] shf{ ;'ljwf lgDg lwtf]x? åf/f ;'/lIft ul/Psf] 5 . h;n] a+s
} sf] ;a} n]gf /sd c;'nL ul/g] 5 .
-;'ljwfnfO{ vfDg] lwtf] ;'/If0fsf] la:t[t ljj/0f_
lgl/If0f
a+s
} n] k"j{ ;"rgf lbP/ jf glbP/ ;do ;dodf ;a} lwtf]sf] lgl/If0f ug{5
] .
# k|ltlglwTj (Representations) :
C0fLn] lgDg ljj/0fx? ;f+rf] ePsf] k|dfl0ft ub{5 .

s_ ;a} shf{ ;DalGwt sf/f]jf/sf sfuhftx? sfg"gL ?kdf dfGo 5g\ .
v_ jt{dfgdf cyjf hfgsf/Ldf cfPsf pNn]vlgo zt{ pNn+3g (Default) u/]sf] cj:yf 5}g .
u_ C0fL jf hdfgtstf{ dfyL s'g} sfg"gL sfo{jfxL :yugdf /x]sf] 5}g .
3_ s'g} sfg"g, nfO{;G] ; ljj/0f kq jf k|aGw kq tyf lgodfjnLsf] pNn+3g u/]sf] 5}g .
ª_ shf{ ;'ljwfsf] nflu /flvPsf] lwtf]x? em}emu8f, :jfdLTj ;DalGw ljjfb, cbfntdf d'2f rln /x]sf] cj:yf tyf
:jfdLTjdf s'g} km/s gkg{] u/L s'g} klg k|sf/sf em}emd]nfaf6 d'Qm 5g\ .
r_ C0fLsf] Psf3/sf kl/jf/sf] ;b:ox?sf] gfd k|i6 kf/LPsf] 5 / pgLx?af6 lwtf] ;'/If0f /fVg] ;DaGwdf /fli6«o
jfl0fHo a+s
} sf] lxtsf] nflu l/tk'js{ sf] dGh'/Lgfdf ;d]t k|fKt ul/Psf] 5 .
$ ;Demf}tf (Covenants) :
C0fLn] a+s
} ;dIf lgDg ;Demf}tfx? (Covenants) u/]sf] 5 .
s_ /fli6«o jfl0fHo a+s

} df vftf vf]nL laqmLsf] ;a} /sd hDdf ug{' kg{5
] .
v_ cfly{s jif{ -sf/f]af/ jif{_ lat]sf] ^ dlxgf leq rf6{8{ Psfp06]08 jf /lhi68{ cl86/n] cfl86 ul/ k|dfl0ft
u/]sf] jflif{s sf/f]af/sf] lx;fa lstfasf] ;Ssn k|lt a+s } ;dIf k]z ug{' kg{5
] .
u_ k|To]s cfly{s jif{sf] q}df; lat]sf] Ps dlxgf leq q}dfl;s Aoj:yfkg vftfsf] lx;fa a+s
] .
3_ x/]s q}df; lat]sf] !% lbg leq df}Hbft (Inventory) laqmLaf6 k|fKt x'g afFsL /sd / sf/f]jf/ ;DaGwdf
Aofkfl/s shf{jfnfx?sf] lbg' kg{] lx;fasf] q}df;Ls k|ltj]bg a+s
] .
ª_ hUufsf] lt/f] lt/]sf], cfos/ / gu/kflnsf s/ lt/]sf] /l;b jflif{s ?kdf k]z ug{' kg{5
] .
r_ Go"gtd rfn' cg'kft (Current Ratio) ==============sfod /fVg' kg{5

] -rfn' cg'kft eGgfn] rfn' ;DklQ / rfn'
bfloTjsf] (Current Asset/Current Liabilities) cg'kft xf] .
–!$@–
5_ Go"gtd sfo{ut k"h
F L (Effective Capital) =================/fVg' kg{5
] . sfo{ut k"h
F L eGgfn] r'Qmf kFh
" L, hu]8f
(researve) / ljt/0f gul/Psf] gfkmfsf] hf]8af6 s"n gf]S;fgL / intangibles 36fO{Psf] /sd xf] .
h_ C0f ÷ :jk"h
F Lsf] cg'kft clwstd ==========sfod /fVg' kg{5
] . -C0f / :jk"h
F Lsf] cg'kft eGgfn] s"n bfloTjdf
s'n sfo{ut k"h
F Lsf] cg'kft xf] ._
em_ C0f e'QmfgL cg'kft (Debt Service Coverage Ratio) ============sfod /fVg' kg{5 ] . -C0f e'QmfgL cg'kft
eGgfn] Aofh, x|f;s§L / s/ s§L ug{' k"js
{ f] cfonfO{ s"n Aofh vr{ / Ps jif{ leq ltg{ afFsL ;fFjf /sdn] efu
ubf{ cfpg] cg'kft xf] ._
`_ 3/, d]lzg / oflGqs ;fdfg -OlSjkd]G6_, df}Hbft ;fdfg, t}of/L j:t'sf ;fy} a+s } sf] ;'/Iffy{ /flvPsf] cGo ;a}
;DklQx? cfuf], af9L, rf]/L, 8s}tL, x8tfn, cfGbf]ng, gf]S;fgL, e'sDk, ;fd'lb|s hf]lvd, t]>f] kf6L{, Aofj;flos
gf]S;fgL / c? hf]lvdx?af6 a+s} sf] kIfdf aLdf ul/Psf] x'g' kb{5 . aLdf ul/Psf] d"n k|lt sfuh a+s } ;dIf k]z
ug{' kg{5
] .
C0fLn] aLdf kf]ln;Lsf] gljs/0f ul/Psf] /l;b jf gljs/0fsf nflu gljs/0f ug{] ;dodf a+s } df k]z ug{'
kg{5
] . C0fLn] ;dodf aLdf kf]lnl;sf] gljs/0f gu/]df a+s
} n] C0fLsf] vftfdf hDdf /x]sf] /sdaf6 e'QmfgL lbO{
aLdf kf]ln;L gljs/0f ug{ ;Sg]5 .
6_ C0fLn] g]kfn /fi6« a+s

} sf] lgod÷lgb{z ] g / ;s{n
' /x?sf ;fy} ;f] ;DaGwdf x'g] ;+;f]wg Pj+ ;a} P]g lgodx?sf]
kfngf ug{' kg{5
] . a+s } n] k|bfg ug{] ;a} shf{ ;'ljwfx? g]kfnsf] sfg"g cg';f/ ;+rfng x'g] s'/f l:jsfo{ x'g'
kg{5
] .
7_ ;a} s/, lkm, n]le O{TofbL Pj+ ;a} >lds dfux? -r'gf}lt lbO{Psf] dfu afx]s_ t'?Gt e'QmfgL ug{' kb{5 .
8_ a+s
} n] cfjZostf dxz'; u/]df a+s } sf] lgb{z
] gdf a+s
} n] l:js[t u/]sf d'NofÍgstf{x?af6 lwtf] /flvPsf]
;'/If0fsf] d'NofÍg u/fpg cg'dtL lbg' kb{5 . o;sf nflu nfUg] ;a} vr{x? u|fxsn] g} Aoxf]g'{ kg{5
] .
9_ C0f ;'ljwf k|fKt ubf{ cfjZos x'g] ;a} k|sf/sf vr{x? u|fxsn] Aoxf]g'{ kb{5 .
% ;Demf}tfsf aGb]hx? (Negative Covenants)
C0fLn] a+s
} nfO{ lgDg s'/fx? gug{] ;Demf}tf ug{' kg{5
] .
s_ C0f ;'ljwfsf] dfly :jLsf/ ul/P afx]s cGo p2]Zosf nflu pkof]u ul/g] 5}g .
v_ a+s
} df lwtf] /flvPsf] ;'/If0f csf{] C0fbftf sxfF lwtf] /fVg kfO{g] 5}g .
–!$#–
u_ :jfldTjdf s'g} kl/jt{g ug{ sDkgLnfO{ dh{ ug{] jf sG;f]ln8]6 ug{ :jLs[t ul/Psf] 5}g .
3_ nfef+z ljt/0f ug{ kfO{g] 5}g cyjf z]o/xf]N8/x?sf] C0f e'Qmfg ug{ kfO{g] 5}g .
^ ;Demf}tf pNn+3gsf] cj:yf (Events of Default)
lgDg dWo] s'g} Ps cj:yf pTkGg ePdf a+s } ;Fu lgDg clwsf/ /xg]5 .
♦ ;j} afFsL C0fsf ;fy}} Aofh / cGo ltg{' kg{] /sd t'?Gt ltg{ cfb]z lbg] .
♦ ;a} lwtf] ;'/If0fx? cfkm\gf] clwsf/df lnO{ o;sf] laqmLaf6 C0fLn] ltg{' kg{] ;a} /sd c;'n ug{] .
♦ a+s} n] o; ;Demf}tf adf]lhd C0fLnfO{ lbg] ;a} ;'ljwfx? /2 ug{] .
♦ s'g} ;'ljwf cGt/ut ;+efljt bfloTj (Contingent Liabilities) pTkGg ePdf To;sf] ;'/Iffsf nflu gub dfu
ug{] .
s_ obL C0fLn] a}s
+ jf cGo C0fLnfO{ Dofbleq ltg{' kg{] ;fFjf jf Aofh ltg{ g;s]df .
v_ obL C0fLn] a+s} ;+u jf cGo s'g} C0fL;Fu u/]sf] ;Demf}tf cg';f/sf zt{x? k'/f ug{' kg{d] f gu/L pn+3g
u/]df .
u_ olb C0fL 6f6 kN6]df jf cbfntdf 6f6 kN6]sf] d'2f bfo/ ePdf .
3_ obL C0fLn] csf{] sDkgL;+u dh{ u/]df jf lnSjL8]zg (liquidation) df hfg] lg0f{o u/]df .
ª_ olb s'g} c;fwf/0f kl/l:ylt pTkGg e} a+s
} nfO{ C0fLn] of] ;Demf}tf cGt/ut axg ug{' kg{] bfloTj axg ug{
c;dy{ 5 eGg] nfu]df .
&= 5'6 (Waiver)

of] ;Demf}tf cg';f/ s'g} lglZrt clwsf/ 5'6\ lbg] u/L lnlvt gf]l6; lbPdf afx]s a+s
} sf] clwsf/df s'g} 5'6 ug{
;lsg] 5}g .
vf; ?kdf
s_ a+s
} n] clwsf/sf] k|of]u gu/] s} sf/0fn] s'g} clwsf/df 5'6 lbb}g .
v_ a+s
} n] s'g} ;dodf cfkm\gf] clwsf/df 5'g lbg vf]hd
] f o;sf] cy{ eljiodf of] clwsf/ k|of]u ug{ ;Sb}g
eGg] xf]Og .
*= sfg"g / clwsf/ If]q M

of] ;Demf}tf g]kfn clw/fHosf] P]g sfg"g adf]lhd ;+rfng x'g5
] .
(= g]]kfn /fi6« a+}ssf] sfnf] ;"rL ;DaGwL lgb{]zg M

C0fL / hdfgLstf{n] g]kfn /fi6« a+s
} sf] lgb{z
] g cg';f/ shf{ ;"rgf s]Gb|sf] sfnf] ;"rLdf /xg dGh'/ ub{5 .
–!$$–
!)= ;"rgf
a}sn] x'nfs jf km\ofS; dfkm{t gf]l6; hf/L ug{5
] .
a+s
} M
7]ufgf M
km\ofS; M
Wofgfsif{0f M
C0fL M
7]ufgf M
km\ofS; M
Wofgfsif{0f M
hdfgLstf{-x?_M
7]ufgf M
km\ofS; M
Wofgfsif{0f M
!!= l:js[tL M
of] ;Demf}tf kqsf] l:js[tL o;} ;fy ;+nUg kqdf ug{' kb{5 / of] !$ lbg leq a}s
+ nfO{ lkmtf{ k7fpg' kb{5 cGoyf
;Demf}tf ;dfKt ePsf] dflgg]5 .
ejbLo,
kqdf l:js[tLsf] a'Fbf M

xfdLn] shf{ ;'ljwf kq ldlt ======================k|fKt u¥of+} . of] ;Ssn k|lt xf] xfdLnfO{ of] ;Demf}tfdf pNn]lvt ;a}
zt{x? dfGo 5 .
lgldQ======================================== ldlt M
C0fLsf] gfd
b:tvt ===================================== kb M=============================================
b:tvt ===================================== kb M=============================================

af]wfy{ M ;a} hdfgtstf{x? -hdfgtstf{x?n] klg k|lt k|fKt u/]sf] sGkmd{ ug{' kb{5 ._
–!$%–
l:js[tL kq CDT 20
hdfgtstf{sf] l:js[tL
>L /fli6«o jfl0fHo a+s

} ln=
sf7df08f+}
g]kfn
hdfgtstf{sf] l:js[tL kq ldlt ==========================
lgDg lnlvt hdfgtstf{x?n] lbPsf] ÷ lbg] lwtf]x?n] shf{jfnfsf] xfnsf] / eljiosf] ;a}
k|sf/sf] shf{ ;'ljwf ;d]tsf] bfloTjx?sf] ;'/Iff k|bfg ub{5 .
ldlt M ==============================
;+rfnssf] gfd M ;+rfns
======================= ==========================
b:tvt b:tvt
======================= ============================
hdfgtstf{ hdfgtstf{
–!$&–
CDT 21
jflif{s ÷ cfjlws k'g/fjnf]sg / Variation kq
hdfgt a:g]sf] l:js[tL

} ln=
sf7df08f+}
g]kfn
hdfgt a:g]sf] l:js[tL aflif{s÷cfjlws÷k'g/fjnf]sg / variation ldlt ======================
lgDg pNn]lvt hdfgtstf{x?n] lbPsf] ÷ lbg] lwtf]x?n] a}s + sf] shf{jfnfsf] xfnsf] tyf
eljiosf] ;a} bfloTjsf] ;'/Iff ub{5 . ;fy} oL lwtf]x?n] aflif{s Pj+ cfjlws k'g/fjn]fsg /
Variation kqåf/f kl/jlt{t ;'ljwfx?åf/f ;[lht ;a} bfloTjx?sf] ;d]t ;'/Iff ub{5 .
ldlt M ==============================
;+rfnssf] gfd M ;+rfns
======================= ==========================
b:tvt b:tvt
======================= ============================
hdfgtstf{ hdfgtstf{
–!$(–
jflif{s ÷ cfjlws k'g/fjnf]sg kq – s'g} kl/jt{g gePsf] CDT 22
gf]6 M xfnsf] ;'ljwf s'g} yk 36 geO{ lg/Gt/tf k|bfg u/]df of] kmd{ k|of]u ug{]

} ln
clkm; 7]ufgf / 6]lnkmf]g gDa/
ldlt================================
>Ldfg k|aGw lgb{z ] s Ho",

u|fxssf] gfd
7]ufgf – gf]l6; k7fpg] 7]ufgf
lk|k M
-aflif{s÷cfjlws_ k'g/fjnf]sg
-sDkgLsf] gfd, sDkgL ;d"x, ;fem]bf/L jf AolQmut_
tkfO{nfO{ k|bfg u/]sf] ;'ljwfsf] aflif{s÷cfjlws k'g/fjnf]sg k|:t't 5 . shf{ ;'ljwf kq ldlt
==================cg';f/ lbO{Psf] ;'ljwf s'g} kl/jt{g gu/Lsg lg/Gt/tf k|bfg ul/Psf] ;xif{
hfgsf/L u/fpFb5f+} .
tkfO{sf] shf{ cjlwsf] csf{] aflif{s ÷cfjlws k'g/fjnf]sg ldlt =================== df x'g5
] .
obL tkfO{nfO{ o; af/] jf cGo s'g} Aoj:yf af/] 5nkmn ug{' 5 eg] s[kof xfdLnfO{ -6]lnkmf]g
gDa/ ===========================_ ;Dks{ /fVg' xf]nf .
ejbLo,
–!%!–
CDT 23
8fo/L gf]6
/fli6«o jfl0fHo a+}s
C0fL M ldlt M
e]63f6 ÷6]lnkmf]g jftf{ /]s8{ M
e]63f6sf] :yfg M
;+nUg kIfx? M
/f=jf= a+}s C0fL
5nkmn ePsf] ljifo M
cfjZos sfo{jfxL -cg'udgsf] nflu l6kf]6{÷8fo/L tof/ ug{] _ M
–!%#–
kl/lzi7–!
shf{ hf]lvd ljZn]if0f

shf{ hf]lvd M– C0fLn] ;Demf}tfsf] zt{x? cg';f/ k'/f ug{' kg{] zt{x? / bfloTjx? k'/f gu/]df
To:tf hf]lvdnfO{ shf{–hf]lvd elgG5 .
shf{ hf]lvd rf/ k|sf/ 5g\ M–

♦ pBf]u
♦ sDkgL
♦ cfly{s
♦ ;'/If0f
–!%%–
pBf]u tkm{sf] tTjx? M
♦ cfly{s lu/fj6
♦ Aoj;flos rqm – laqmLdf 36a9
♦ dfu l:y/ /xg' jf abln /xg'
♦ w]/} lbg grNg] jf km]zg pTkfbg x'g'
♦ k|of]u lalxg pTkfbg – /l2 e};s]sf]
♦ a}slNks pTkfbg ePsf]
♦ cfoft ug{' kg{]
♦ Psflwsf/ ÷cNkflwsf/ cyjf y'k}| pTkfbsx? ÷laqmLstf{x? ePsf]
♦ sf] zlQmzfnL 5 < laqm]tf jf vl/b stf{ <
♦ /fhg}lts hf]lvd
♦ ;/sf/L lgod
♦ d'No kl/jt{g
♦ jftfj/0fLo hf]lvd
♦ cfudgdf cj/f]w – gofF k|lt:kwL{x?
♦ k|ljlwdf kl/jt{g
–!%^–
sDkgL tkm{sf] tTjx?
♦ k|lt:kwf{af6 nfe lng g;Sg'
♦ :ki6 Aoj;flos of]hgf gx'g'
♦ k|lt:kwL{sf]nflu d'Vo u|fxs u'dfpg'
♦ d'Vo u|fxsx? 6f6 klN6g'
♦ d'Vo ;Knfo/x? u'dfpg' ÷ a}slNks >f]t gx'g'
♦ ;Knfo/n] laqmLsf] zt{x? kl/jt{g ug{'
♦ sRrf kbfy{sf] nfut d'No a[l4 – axg ug{ g;lsg] x'g'
♦ bIf hgzlQmsf] sld
♦ >d ljjfb
♦ b}jL k|sf]k -cfunfuL, rf]/L e'Or
{ fnf], af9L cfbL_
♦ hfn;femL
♦ l56f] lau|g] ÷ gf; x'g] pTkflbt a:t'x? x'g'
♦ k'/fgf] vfnsf] (Old Model) pTkfbgsf pks/0fx? x'g'
♦ d'2f dfldnf kg{'
♦ :jfldTjdf kl/jt{g x'g'
♦ Plss/0f x'g÷ ' ufEg'
♦ c;DalGwt Aoj;fodf clws la:tf/ x'g'
♦ cof]Uo Aoj:yfkg x'g'
♦ Aoj:yfkg kl/jt{g x'g'
♦ Aoj:yfkg Ps AolQmdf lge{/ /xg'
♦ pQ/flwsf/Lsf] of]hgf gx'g'
♦ kl/jlt{t ahf/;+u ;dfof]hg x'g g;Sg'
♦ dflnsx?sf] ljnfzL hLjg z}nL
♦ dflnsx? lardf cfk;L lajfb x'g'
–!%&–
ljlQo tTjx?
♦ C0f r'Qmfsf] nflu ckof{Kt gub k|jfx

♦ clws C0fef/ ÷ ckof{Kt nufgL
♦ Aofh b/df a[l4
♦ cGo shf{ tyf Aofkfl/s ;fk6Ldf l8kmN6 ePdf
♦ cGo nufgLstf{x?af6 ul/Psf] sfg"gL sf/jfxL
♦ ljb]zL ljlgdo hf]lvd -?k}ofdf cjd"Nog_
♦ 36\bf] d'gfkmf k|ltzt
♦ 36\bf] laqmL
♦ cf;fdLsf] n]vf k|st[ L -s]Gb|Ls[t_
♦ :6s ;fdfg a]rNtLsf]
♦ nfutdf a[l4
♦ sfd ;DkGgdf l9nfO{
♦ k"h
F L cGoq ;fg{'
♦ ;DklQsf] x:tfGt/0f
♦ sDkgLx? aLr Pscfk;sf] sf/f]af/
♦ n]vf gLltsf] kl/jt{g
♦ lst{] lalQo ljj/0f – agfj6L n]vf
♦ cTolws /sd lemSg'÷nfef+z
–!%*–
;'/If0f tkm{sf] tTjx? M–
♦ d'No 36]df
♦ 7Ug] lgotsf] d"NofÍg
♦ ;'/If0fx? nf]k ÷ ufoa ePdf
♦ ;'/If0f ;DaGwL sfuhftx? l7s tj/n] k"0f{ gePdf
♦ ;'/If0f ;DaGwL sfuhftx? x/fPdf
–!%(–
kl/lzi7–@
SWOT ;jn / b'j{n kIfx?sf] laZn]if0f
sDkgLsf ;jn / b'j{n kIfx?sf] cyf{t sDkgL leq s} cfGtl/s l:ytL / ljz]iftfx? M
;jn kIfx? M
♦ gofF pTkfbg cyjf ;]jf

♦ lj1 k|fljlws tyf ahf/ ljz]if1tf
♦ nf]slk|o a|f| 08x?
♦ Aoj;fo /x]sf] :yfg
♦ ;kmn Aoj:yfkg ;d"x
♦ u|fxsx?;+usf] lb3{sflng ;'–;DaGw
♦ ahf/df Psflwsf/ :yfg
♦ u'0f tyf ;]jfsf] nflu VoftL k|fKt
♦ sd nfutdf pTkfbg
♦ sd{rf/L dhb'/;Fu c;n ;DaGw
♦ pRr bIftfk|fKt sfdbf/
b'j{n kIfx? M
♦ cfkm\gf pTkfbgx? klg c?sf pTkfbgx? h:t} x'g'
♦ k|ljlw gx'g' jf ahf/ kIfsf] ljz]if1tf gx'g'
♦ ;'ljwflalxg :yfgdf cjl:yt x'g'
♦ cg'ejlxg Aoj:yfkg ;d"x x'g'
♦ s]lx l;ldt u|fxsx? x'g'
♦ u'0f tyf ;]jfsf] ;DaGwdf /fd|f] VoftL gx'g'
♦ pRr nfutsf] pTkfbgstf{ x'g'
♦ sd{rf/Lx?;+u ;DaGw lalu|g'
♦ cbIf sfdbf/x? x'g'
–!^!–
SWOT ljZn]if0f
cj;/ tyf r'gf}ltx? sDkgLsf aflx/L sf/s tTjx? x'g h;n] sDkgLdf ;sf/fTds /
gsf/fTds b'a} lsl;dsf k|efjx? kfb{5g\ .
sDkgLsf cj;/sf pbfx/0fx? M

♦ ahf/ lj:tfl/t x'bF } hfg'
♦ sDkgL ufleg', ;+oQ ' m nufgLsf sDkgLdf kl/0ft x'g' tyf /0fgLlts u7aGwgx? a9\b} hfg'
♦ lgof{tsf] nflu gofF ahf/ kfpg'
♦ ;Ifd k|lt:klw{sf] cefjdf vfnL ahf/ kfpg'
♦ cfly{s l:yltdf ;'wf/ x'g'
♦ d"No tyf z'Nsx? 36\b} hfg'
♦ ;/sf/L lgodx? v'sn ' f] xFb' } hfg'
♦ k|lt:klw{x? gofF k|ljlw ckgfpgdf k5f8L kg{'
♦ s/sf b/x? 36\g'
sDkgLsf r'gf}tLsf pbfx/0fx? M
♦ 36\bf] ahf/
♦ gofF k|lt:kwL{x?sf] k|jz ]
♦ lgof{t ahf/ u'dfpg'
♦ cfly{s dGbL cfpg' jf cfly{s g}/fZotfsf] l:ylt /xg'
♦ d"No, z'Nsx? a9\b} hfg'
♦ a9\bf] ;/sf/L lgoGq0f -;/sf/L gLlt lgoddf s8fO_
♦ k|lt:kwL{x?;+u /fd|f] k|ljlw laBdfg /xg'
♦ d'No k|lt:kwf{ (Price war)
♦ k|lt:kwL{x?;+u /fd|f] pTkfbgx?÷;]jfx? laBdfg /xg'
♦ a9\bf] s/
♦ k|lt:kwL{x?;Fu ;/n lat/0f k|0ffnL laBdfg /xg'
–!^@–
kl/lzi7–#
hf]lvd Go"lgs/0f M–
hf]lvdaf6 6f9f efUg' o;sf] ljsNk ÷ ;dfwfg xf]Og ÷ o;sf] Aoj:yf ldnfpg' kb{5 .
aLgf hf]lvd s'g} klg Aoj;fo x'bF g} . of] kl/jt{g Pj+ ug{ ;lsg] dfgljo uNtLx?af6 ;[hgf
x'G5 .
hf]lvd lgDg tl/sfx?af6 Go"lgs/0f ug{ ;lsG5 M
s_ ;jn / cj;/ a[l4 ug{ tyf b'jn { / r'gf}ltsf] k|efj Go"lgs/0f ug{ C0fLn] k|efjsf/L
9+un] Aoj;fo Aoj:yfkg u/]/ . (SWOT) ljZn]if0f ckgfpg] .
v_ a+s
} n] lgDg tl/sfx? ckgfP/ M
♦ zt{x? tyf ljlQo k|To"Qkfbsx?
♦ hf]lvd >]l0fs/0f
♦ lgoldt cg'udg
♦ klxnf] r]tfjgL ;"rgfdf g} t'?Gt sf/jfxL ug{]
♦ ;d:ofd"ns shf{x?sf] k|efjsf/L 9+un] Aoj:yfkg u/]/
ofb ug{' kg{] M
hf]lvdx? k"0f{ tj/n] Go"lgs/0f ug{ g;lsg] x'gfn] a+s

} x?n] cfkm'n] lng ;Sg] ;a} k|sf/sf
;'/If0fx? lng' kb{5 .
–!^#–
C0fLn] hf]lvd s;/L Go"lgs/0f ug{ ;S5g <
♦ pTkfbgdf laljws/0f ÷ dfsf{ nufpg]

♦ /fd|f] ÷ l56f] 5l/tf] ;]jf
♦ Aofj;flos of]hgf agfpg] tyf cBfjlws /fVg]
♦ u|fxsx?df laljwtf Nofpg] ÷ l;ldt u|fxsdf s]lGb|st[ gx'g]
♦ u|fxsx?sf] shf{ 5, 5}g < x]g]{
♦ cfk"lt{sf] laljw >f]tx?sf] ljsf; ug{]
♦ ;Knfo/x?;+u ;'–;DaGw sfod ug{]
♦ sfdbf/x?;+u ;'–;DaGw sfod ug{]
♦ aLdf
♦ cfjZostfg';f/ pTkfbg pks/0fx?sf] (Up grade) Ifdtf ljsf; ug{]
♦ e/kbf{] Aoj:yfkg ;d"xsf] u7g ug{]
♦ sfuhftx?sf] Aoj:yfkgsf] qmlds of]hgf agfpg]
♦ cfly{s cj:yfsf] cg'udg ug{]
♦ u|fxsx?;Fu glhlsg] ÷ s'/f ;'Gg]
♦ Aoj;fodf kof{Kt nufgL ug{]
♦ ljb]zL ljlgdo sf/f]jf/df clu|d ;Demf}tf (Forward Contract) ckgfpg]
♦ l:y/ d'No ;Demf}tfx? ug{]
♦ sfddf l9nfO{ ePdf b08sf] Aoj:yf ug{]
♦ ;Ifd ;Demf}tfsf/x?;+u sf/f]af/
♦ jf/]06L÷sfo{ ;Dkfbg Uof/]06L (Performance Guarantee) lng]
♦ d'Nosf] s8fO{sf ;fy lgoGq0f ug{]
♦ :6sdf /x]sf ;fdfg cBfjlws lgoGq0fdf /fVg]
–!^$–
a+}sn] hf]lvd s;/L Go"lgs/0f ug{ ;S5 <
♦ nlIft ahf/sf l;4fGtx? k'/f ug{ ;Sg] C0fLx?;+u sf/f]af/ ug{]
♦ pBf]usf] cj:yf ;"rsf+ssf] k|sl[ tsf] cg'udg ug{]
♦ C0fLsf] Aofj;flos of]hgf k'g/fjnf]sg
♦ cjlw cg';f/sf] (Aged) cf;fdL vftfsf] k'g/fjnf]sg
♦ e'QmfgL lbg' kg{] vftfsf] cjlw cg';f/sf] (Aging) cg'udg
♦ a}s
+ sf] kIfdf aLdf eP gePsf]
♦ Aoj:yfkgsf] qmda4 of]hgfsf] k'g/fjnf]sg
♦ a/f]a/ cg'udg ug{,] u|fxs;+u ghlbsL a9fpg]
♦ cfjZostfg';f/ hf]lvd >]0fLs/0fsf] k'g/fjnf]sg ug{]
♦ zt{x? tyf ljlQo k|lts'ntfx?
♦ cl:jsfo{ lwtf]
♦ cGo s'g} afFsL shf{ (Cross Default)
♦ tflTjs k|lts'n kl/jt{g
♦ :jfldTj kl/jt{g gx'g' ÷ gufleg' cflb
♦ nfef+zdf /f]Ssf x'g' ÷ /sd lemSg k|ltaGw x'g'
♦ rfn' cg'kftdf km/s
♦ Aofh ltg{ ;Sg] Ifdtfsf] cg'kftdf leGgtf
♦ Go"gtd v'b k"h F L /xg'
♦ n]vf kl/If0f ePsf] ljlQo laj/0fdf hf]8 lbg]
♦ (EWS) klxnf] r]tfjgL ;+st ] df g} t'?Gt} sf/jfxL ug{]
♦ ;d:ofd'ns shf{x?nfO{ k|efjsf/L 9+un] Joj:yf ug{]
♦ ;'lrs[t d"NofÍgstf{af6 ;'/If0fsf] d"NofÍg ug{]
♦ cfjZostf cg';f/ k'g/d'NofÍg ug{]
♦ ;fjwfgLk"js { crn ;DklQaf6 ;'/lIft ug{]
♦ a+s} af6 lgwf{l/t ;'/If0f kmf/dsf] k|of]u ug{]
♦ cfjZos ePdf sfg"gL ;Nnfx lng]
♦ ;'/If0f ;DalGw sfuhft ;'/lIft :yfgdf /fVg]
♦ zt{ tyf cj:yfx?sf] sfuhft tof/ u/L ;'ljwf (Offer letter) kqdf pNn]v ug{]
♦ Escrow account sf] k|of]u ug{]
♦ cg'udg
–!^%–
kl/lzi7–$
jflif{s k'g/fjnf]sg k|lqmof
C0fL ;+u 5nkmn u/]/ jflif{s ?kdf k'g/fjnf]sg ubf{ lgDg lnlvt a'bF fx?df ljrf/ ug{k' g]{ x'G5 .
o;sf] ;fy} Appendix sf Proforma ;d]t x]g'{ kg{5] .
! gofF jif{sf] k'g/fjnf]sg ubf{ ut jif{sf] jflif{s k'g/fjnf]sgsf a]nf p7]sf ;Dk"0f{ ljifox?nfO{
;d]t ;d]6g] u/L lautsf qm]l86 kmfOn -shf{sf nflu k]z ul/Psf] l6Kk0fL tyf Diary
Notes_ cjnf]sg ug{' kg{] .
@ cfGtl/s n]vf kl/If0fn] b]vfPsf ;a} s}lkmotx?sf] ;'wf/ e};s]sf] 5 < s] n]vfx? a+s } gLlt
cg';f/ n]vfÍg ul/Psf 5g\ <
# sDkgLn] cem} xfd|f] ahf/ nIosf cfwf/x? (Target Market Criteria) k'/f ug{ ;S5 <
;Sb}g eg], sf/f]jf/ aGb ug{] a]nf cfPsf] 5 < To:tf] cj:yfdf xfd|f] /0fgLlt s] x'g' kb{5 .
$ ;a} shf{ ;'ljwfx? Psn u|fxs ;Ldf (Single Obligor Limit) leq k5{g\ .
% :jfldTj – xfnsf] tyf cWofjlws kfl/jfl/s ljj/0f lng] . sDkgL tyf ;+rfnsx? Black
List df k/]sf] 5 ÷ 5}g x]g]{ . Aoj:yfkgdf s]lx kl/jt{g ePsf] 5 < Aoj;fodf o;sf] k|efj
s] 5 <
^ shf{ ;'ljwf :jLs[t ;Ldf slxNo} gf3]sf] 5 < of] ;'lgof]lht xf] ls ck/Lxfo{ afWotfaf6 ePsf]
xf] < Aoj:yfkgn] cfly{s dfldnfdf lhDd]jf/Lk"js { Aojxf/ u/]sf] 5 <
& ljlQo sfo{ k|utL
lgDg ljifox?df k|If]k0f u/]sf] cfwf/df s:tf] sf/f]jf/ eof] ;f] kQf nufpg] .
♦ laqmL
♦ gfkmf
♦ ahf/ lx:;f
♦ :yL/ ;DklQdf vr{
♦ nfef+z
♦ C0fsf] cfjZostf
♦ shf{ e'QmfgL – vftfdf ;lhn} kof{Kt e'QmfgL ePsf] lyof] cyjf sl7gfO{sf ;fy <
♦ kfngf ug{' kg{] zt{x?
♦ vftfx?df ;dod} Aoj:yfx? ul/Psf] 5 < / c? ;"rgfx? h?/L 5 <
♦ lgDg ljifox?df sDkgLsf] sf/f]jf/ s:tf] /x]sf] 5 <
√ p;sf] cfkm\g} ljutsf] sf/f]af/sf] cfwf/df
√ o;sf] k|dv ' k|lt:klw{x?sf] cfwf/df
√ pBf]usf] cf};t / :yLtLsf] cfwf/df
* sDkgLsf] cfufdL jif{sf] nflu of]hgfx? s] s] 5g\ <
♦ laqmL
♦ gfkmf
–!^^–
♦ gofF pTkfbg
♦ gofF laqmL If]qx?
♦ cfh{g ÷ v/fa l:ytL
♦ l:y/ ;DklQdf vr{
♦ :jnufgLaf6 nufpg] k"h F L÷ gofF C0f
( xfnsf] shf{ ;'ljwfx? plrt 5 <
!) a+s
} sf nflu ;DaGw lj:tf/ ug{ s'g} cj;/ 5 cyjf a+s } n] a]Rg ;Sg] cGo ;]jfx? 5g\ <
!!= ;'/If0f –
♦ ;'/If0f ;a} lgodfg';f/ k"0f{ ;'/lIft 5 tyf ;'/lIft 7fpFdf /fv]sf] 5 <
♦ a+s } sf] kIfdf ;DklQsf] aLdf u/]sf] 5 5}g < ;'/If0fnfO{ cem alnof] agfpg ;lsG5 <
♦ s] xfndf ;'/If0fsf] lg/LIf0f ul/Psf] 5 <
♦ cWofjlws 5 <
!@ hf]lvd >]l0fs/0f ;lx tyf l7s tj/sf] 5 <
!# d"No – s] cem klg k|ltkmn hf]lvdo"Qm 5 < of] vftfdf s'g} c;fdfGo l:ytL pTkGg ePdf
;d]t xfdLnfO{ k|of{Kt IftLk"lt{ k|fKt x'g] l:ytL 5 < cyjf of] C0f vftf a9L nfut nfUg] / sd
cfDbfgL x'g] vfnsf] e} /x]sf] 5 <
shf{ laj/0fkq :jLs[t e} ;s]kl5 ;a} sf/jfxLsf ljj/0fx? 8fo/Ldf gf]6 u/L cfjZos
cg';f/ cg'udg ug{ ljZj:t x'gk' g{5 ] <
–!^&–
kl/lzi7–%
sfnf];"rLdf ;dfj]z x'g] cj:yfx?
a+s
} af6 ? @% nfv jf ;f] eGbf a9Lsf] shf{ ÷ ;'ljwf lnPsf u|fxsx? / ;DalGwt cGo kIfx?nfO{
b]xfosf s'g} Ps jf ;a} cj:yfdf sfnf];r" Ldf /fVg' kg{5
] .
! shf{sf] ;fFjf jf ;fFjfsf] s'g} ls:tf jf Aofhsf] e'QmfgL ldlt ^ dlxgf gf3]df -s'g} C0fLn]
pkof]u ul//x]sf] laleGg shf{÷;'ljwf dWo] s'g} Pp6f dfq shf{sf] e'QmfgL ldlt gf3]df klg_ t/
;DalGwt jfl0fHo a+s } jf ljlQo ;+:yfsf] ;+rfns ;ldltn] cj:yf x]/L a9Ldf # dlxgf;Dd
yk ;do k|bfg ug{ ;Sg]5 .
@ shf{ tyf ;'ljwfsf] b'?kof]u u/]sf] k|dfl0ft ePdf
# shf{sf] ;fFjf jf Aofhsf] e'QmfgL Dofb gf3] jf ggf3] klg olb lwtf]df /x]sf] ;fdfg ÷ ;'/If0f
-Kn]h, xfOkf]lys]zg ;d]t_ sf] d"No -;DalGwt jfl0fHo a+s} n] jf ljlQo ;+:yfn] lgwf{/0f u/]sf]
d'No_ n] shf{sf] ;fFjf jf Aofhsf] /sdnfO{ gvfDg] ePdf jf ;'/If0f gu0o jf x'bF } gePdf jf
ufoa ePsf] k|dfl0ft ePdf
$ ;'/If0fdf /fv]sf] ;fdfg b'?kof]u u/]sf] k|dfl0ft ePdf
% C0fL ufoa ePdf
^ C0fL 6f6 kN6]df
& C0f c;"nLsf] qmddf a}s
+ n] C0fL la?4 lwtf] lnnfdL ;DaGwL ;"rgf k|sflzt u/]df jf a+s
} n]
C0fL la?4 cbfntdf d'2f bfo/ u/]df
* gSsnL r]s, 8«fkm\6, ljb]zL d'bf| , qm]l86 sf8{, ljN; h:tf ljleGg gSsnL sfuhft tyf
pks/0f k|of]u u/L /sd 7uL u/]df jf 7uL ug{] k|of; u/]sf] ljifodf cbfntaf6 s;'/bf/
7xl/Pdf
( s'g} AolQm, kmd{, sDkgL jf ;+ul7t ;+:yf a}lsË jf ljlQo ck/fwdf ;+nUg ePsf] k|dfl0ft
ePdf
–!^(–
kl/lzi7–^
;'/lIft ;fy /fVg' kg{] / w'Nofpg] sfuhftx?
a}s
+ n] ;'/lIft ;fy /fVg' kg{] / w'Nofpg' kg{] sfuhftx? ;DaGwL Aoj:yfx? ldlt @)$#÷!!÷@$
sf] kl/kq !$)÷#÷@@ / ldlt @)$$÷#÷!* sf] kl/kq #÷)$#÷)$$ df lbO{Psf] 5 . shf{
;DaGwL sfuhftx?sf] xsdf lgDg Aoj:yfx? nfu' ug{' kg{5 ] .
kl/R5]b– @
a+}ssf] u|fxs ;DaGwL k'/fgf sfuhftx? w'Nofpg] k|s[of
@=! s_
a+s
} n] k|bfg ul/Psf] shf{ r'Qmf ePkl5 / n]vf kl/If0f ePkl5 tf]lsPsf] cjlwkl5 shf{sf] td;'s
nufot ;DalGwt lgDg sfuhftx? ;dfj]z u/L w'Nofpg' kg{5 ] .
! lwtf] dfnsf] ljhs ÷ d'NofÍg kq cfbL
@ C0f dfusf] b/vf:t ÷ cfj]bg
# aLdf kf]ln;L
$ k|ld;/L gf]6
% td;'s
^ shf{ r'Qmf ug{] tfs]tf kq
& C0fsf] shf{ ;DaGwL cGo sfuhftx?
@=! u_
k|lttkqsf] ;DaGwdf – ;f] sf/f]af/ km5\of{6} ePkl5 / n]vf kl/If0f ;dfKt ePkl5 tf]lsPsf] cjlw
kl5 k|ltt kq ;DalGw lgDg sfuhftx? ;dfj]z ul/ w'Nofpg' kg{5 ] .
! k|ltt kq vf]Ng] cfj]bg kq / ;f] ;fy ;DalGwt sfuhftx?
@ Telex ;f] af6 vf]lnPsf] eP .
# k|fKt k|lttkqsf] k|ltlnlk .
$ hxfhaf6 dfn rnfgL ePsf] sfuhft -lzlkË 8s'dG] 6, cf/÷cf/, Po/ j] ljn_ .
% aLdf ;DaGwL sfuhkq .
^ k|lttkq ;+zf]wg ;DaGwL n]vfk9L .
& Ph]G;L a+s} af6 k|fKt k|lttkq .
* u|fxs ;DaGwL cGo sfuhftx? .
@=! 3_
a+s
} hdfgt ;DaGwL – pQm hdfgt a}s + dflysf] bfloTj k'/f ePkl5 / n]vf kl/If0f ePkl5
tf]lsPsf] cjlw kl5 lgDg sfuhftx? ;dfj]z u/L sfuhftx? w'Nofpg' kg{5 ] .
!= a+s
} hdfgtsf] nflu u|fxssf] cfjb]g kq
@= hdfgtsf] ;'/If0f ;DaGwL sfuhftx?
–!&!–
#= a}s
}+ hdfgt kq
$= Dofb yksf] nflu cfj]bg
%= Dofb yk ul/Psf] a}s hdfgL kq
^= hdfgt ;DaGwL n]vf k9L
kl/R5]b– $
/fVg' kg{] sfuhftx?
ju{ – !
:yfoL ?kn] ;'/lIft /fVg' kg{] sfuhftx?
!= ;+sf:kb shf{ / OG6/]i6 ;:k]G; lx;fa
@= sfnf] ;"rLdf /x]sf u|fxs?sf] /]s8{ ÷ /lhi6/x?
#= sd{rf/Lx?sf] afFsL 3/ shf{ lx;fa ;DalGw sfuhftx?
ju{ – @
!) jif{ ;Dd ;'/lIft /fv]kl5 w'Nofpg' kg{] sfuhftx?
!= qm]l86 OGkm/d]zg kmfonx?
ju{ – #
% jif{ ;Dd ;'/lIft /fv]kl5 w'Nofpg' kg{] sfuhftx?
!= ;08«L 8]6;{ lx;fasf] n]h/x?
@= shf{ dfu cfj]bg b]lv lnP/ td;'s ;Ddsf ;DalGwt sfuhftx?
#= k|ltt kq hf/L u/]sf] u|fxs lkR5]sf] kmfonx?
$= k|ltt kq g]uf]lzPzg u/]sf u|fxs lkR5]sf] kmfonx?
%= shf{ n]h/x? -;'g rfFbL afx]s_
^= shf{sf] AolQmut ;Ldf
&= jLdf /lhi6/
*= a}s
+ hdfgtsf] n]h/
(= a+s} Uof/]lG6sf] AolQmut kmfonx?
ju{ – $
# jif{ ;Dd ;'/lIft /fv]kl5 w'Nofpg' kg{] sfuhftx?
!= ;'g rfFbL shf{ n]h/x?
@= ;'g rfFbL shf{sf td;'sx?
–!&@–
kl/lzi7–& g]=/f=a}+s lgb{]zg kmf=g+= (=$
/fli6«o jfl0fHo a+}s ln=

zfvf sfof{no ======================= -;+s]t g+=============_
;'/If0f cg';f/sf] shf{ tyf ;fk6sf] ljj/0f -dfl;s_
@)==============;fn=======================dlxgfsf] ljj/0f
-? nfvdf_
ut d;fGt;Ddsf] o; dlxgfdf o; dlxgfdf d;fGt ;Dddf
;'/If0f efvf gf3]sf]
afFsL ljtl/t c;'nL p7fpg afFsL
;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf Aofh ;+Vof ;fFjf Aofh
! ;'g rfFbL
@ ;/sf/L ;'/If0f kqx?
–!&#–
# u}/ ;/sf/L ;'/If0f kqx?
$ d'2tL /l;b
$=! cfkm\g} a}+ssf]
$=@ cGo a}+ssf]
% ;DklQsf] ;'/If0f
%=! :yL/ ;DklQ
%=!=! 3/ hUuf
%=!=@ d]lzg/L tyf pks/0f
%=!=# kmlg{r/ tyf lkmS:r/
%=!=$ ;jf/L ;fwgx?
%=!=% cGo l:y/ ;DklQx?
%=@ rfn" ;DklQ
%=@=! s[lif k}bfjf/
%=@=!=! wfg rfdn
%=@=!=@ ;g x}l;og
%=@=!=# cGo s[lif k}bfjf/
%=@=@ cGo u}/ s[lif k}bfjf/
%=@=@=! sRrf kbfy{
%=@=@=@ cw{ tof/L j:t'x?
%=@=@=# tof/L j:t'x?
%=@=@=$ g'g, lrgL, £o", t]n
%=@=@=% sk8f
%=@=@=^ cGo j:t'x?
^ ljnx?sf] ;'/If0fdf
^=! :j]bz] L ljn
^=@ ljb]zL ljn
^=@=! cfoft ljn÷k|lttkq
^=@=@ lgof{t ljn
^=@=# lgof{t ljnsf] lwtf]df
^=@=$ cGo ljb]zL ljn
& hdfgtdf k|jflxt
–!&$–
&=! ;/sf/L hdfgL
&=@ ;+:yfut hdfgL
&=# AolQmut hdfgL
&=$ ;fd"lxs hdfgL
&=% cGt/f{li6«o >]0fLs[t ljb]zL a}ssf] hdfgtdf
&=^ cGo hdfgtdf
* qm]l86÷8]la6 sf8{
( e'sDk kLl8t shf{
!) cGo
hDdf
ljj/0f tof/ ug{] M ljj/0f k]z ug{] clws[t M
b:tvt M b:tvt M
gfd M gfd M
bhf{ M bhf{ M
ldlt M ldlt M
kl/lzi7–* g]=/f=a}+s lgb{]zg kmf=g+= (=%

zfvf sfof{no ===========================-;+s]t g+==================_
k|fyldstf If]q / lakGg au{ shf{ ljj/0f -q}dfl;s_
@)=============;fn=============dlxgfsf] ljj/0f -? nfvdf_
ut q}df;sf] o; q}df;sf] o; q}df;Dddf o; q}df;;Dddf p7fpg
efvf gf3]sf]
l;=g+= shf{ lzif{s afFsL ljtl/t c;'nL afFsL
!
! s"n shf{ ;fk6
-s_ cGt/ a+}s ÷ laQLo ;+:yf shf{
-v_ qm]l86 sf8{
@ k|fyldstf If]q
-s_ k|ToIf nufgL
–!&%–
– s[lif
– 3/]n' pBf]u
– ;]jf
– phf{ ;DaGwL If]q @
#
– d]lzg tyf sRrf kbfy{ cfoft ug{
-v_ ck|ToIf nufgL $
=============================
==============================
# ljkGg ju{ shf{
-s_ k|ToIf nufgL
– s[lif
– 3/]n' pBf]u
– ;]jf
-v_ ck|ToIf nufgL $
=============================
==============================
!_ s"n shf{ ;fk6 /sd leq cGt/ a}s + ÷ljlQo ;+:yf shf{ / qm]l86 sf8{ cGtu{t jSof}tf /x]sf] /sd ;dfj]z /x]sf] 5 eg]
;f] /sd -s_ cGt/ a+s } ÷ljQLo ;+:yf shf{ -v_ qm]l86 sf8{ cGtu{t 5'§} pNn]v ug{' kg{5
] .
@_ SoflK6e h]g/] 6] / / k|f=If]= df u0fgf x'g] u/L k|jfx ePsf] hn ljB't cfof]hgfnfO{ uPsf] shf{ .
#_ lgof{td"ns pBf]u egL k|dfl0ft pBf]ux?nfO{ d]lzg tyf sRrf kbfy{ cfoft ug{ k|bfg ul/Psf] shf{ .
$_ ck|ToIf nufgL cGtu{t ;+:yfut nufgL (Wholesale Lending) / z]o/ nufgLsf] /sd 5'§f5'§} pNn]v ug{' kb{5 .

b:tvt M b:tvt M
gfd M gfd M
bhf{ M bhf{ M
–!&^–
ldlt M ldlt M
kl/lzi7–( g]=/f=a}+s lgb{]zg kmf=g+= (=^
zfvf sfof{no ======================-;+s]t g+==============_
;+rfns ÷sfo{sf/L k|dv 8/x?nfOO{ uPsf] shf{ ;f
' ÷;+:yfks÷sd{rf/L tyf z]o/xf]N8/x?nf ;fkk6 ljj/0f -q}dfl;s_
@) ;fn dlxgfsf] ljj/0f
v/Lb tyf l8:sfp06 ul/Psf lanx? / shf{, ;fk6 tyf clwljsif{df k|jflxt s'n /sd dWo] ;~rfns, sfo{sf/L k|dv ' , ;+:yfks, sd{rf/L, !%
eGbf a9L z]o/ lng] z]o/xf]N8/x? / lghx?sf] Psf3/ kl/jf/sf AolQm jf To:tf AolQm hdfgL a;]sf] jf d}gl] hË Ph]G6 ePsf] s'g} ;+:yf jf
sDkgLnfO{ uPsf] /sdsf] ljj/0f b]xfo adf]lhd 5 .
;+:yfks ÷ ;+rfns ÷ sfo{sf/L k|d'vsf] gfd ut q}df;;Ddsf] afFsL o; q}df;df c;'nL o; q}df;df yk shf{ o; q}df;;Dd afFsL
;fFjf Aofh ;fFjf Aofh ;+Vof ;fFjf Aofh
s_ ;+rfns
!
@
v_ sfo{sf/L k|d'v
!
–!&&–
@
u_ ;+:yfks
!
@
3_ sd{rf/L
!
@
ª_ ! % eGbf a9L z]o/ lng] z]o/xf]N8/x?
!
@
#
hDdf
b:tvt M b:tvt M
gfd M gfd M
bhf{ M bhf{ M
ldlt M ldlt M
kl/lzi7–!) g]=/f=a}+s lgb{]zg kmf=g+= (=&

zfvf sfof{no ========================== -;+s]t g+============_
;/sf/L ;+:yfgx?nfO{ uPsf] shf{sf] ljj/0f -dfl;s_
@)============;fn========================dlxgfsf] ljj/0f -? nfvdf_
ut d;fGt o; dlxgfdf o; dlxgfdf d;fGt;Dd p7fpg afFsL
efvf gf3]sf]
;+:yfgsf] gfd shf{sf] p2]Zo ;Ddsf] afFsL ljtl/t c;'nL
!=cf}Bf]lus ;+:yfgx?
-s_
-v_
-u_
–!&(–
-3_
-ª_
@=Aofkf/Ls ;+:yfgx?
-s_
-v_
-u_
-3_
-ª_
#=ljlQo ;+:yfx?
-s_
-v_
-u_
-3_
-ª_
$=;]jf ;DaGwL ;+:yfgx?
-s_
-v_
-u_
-3_
-ª_
%=cGo ;/sf/L ;+:yfgx?
-s_
-v_
-u_
-3_
-ª_
hDdf
–!*)–
b:tvt M b:tvt M
gfd M gfd M
bhf{ M bhf{ M
ldlt M ldlt M
kl/lzi7–!! g]=/f=a}+s lgb{]zg kmf=g+= (=#

zfvf sfof{no ============================ -;+s]t g+=================_
If]qut -k|of]hg_ cg';f/sf] shf{ tyf ;fk6sf] ljj/0f -dfl;s_
@)========;fn================dlxgfsf] ljj/0f -?= nfvdf_
ut d;fGt;Ddsf] o; dlxgfdf o; dlxgfdf d;fGt;Dd p7fpg afFsL
efvf gf3]sf]
qm= afFsL ljtl/t c;"nL
;+= ;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf ;+Vof ;fFjf Aofh ;+Vof ;fFjf Aofh
pBf]u÷ If]qx?
! s[lif ;DaGwL
!=! afnL ÷ afnL ;]jf
!=@ lrof
!=# ;'tL{
–!*!–
!=$ ;gkf6
!=% lrgL
!=^ kz'kfng ÷ kz'kfng ;]jf
!=& ag, df5f kfng, kz' awzfnf
!=* cGo s[lif tyf s[lif hGo ;]jfx?
@ vfgL ;DaGwL
@=! wft' tyf wfp -kmnfd, l;;f OTofbL_
@=@ sf]O{nf
@=# r'g9'Ëf
@=$ DoUg];fO{6
@=% v/L
@=^ t]n tyf UofF; k|zf]rg ( )
@=& vfgL ;DalGw cGo
# pTkfbg ;DaGwL
#=! vfB pTkfbg -Kofs ug{], k|f];]l;Ë ug{]_
#=@ s[lif, jg k}bfjf/ pTkfbg
#=# k]]o kbfy{ -ljo/, dbL/f, ;f]8f O{TofbL_
#=#=! dlb/f hGo
#=#=@ dlb/f /lxt
#=$ lgdf{0f ;fdfu|L pTkfbg
#=% x:tsnf
#=^ a'gfO{ ( ) pTkfbg Pj+ tof/L kf]zfs
#=& lr/fg tyf sfi7 pTkfbg ÷ kmlg{r/
#=* sfuh tyf ;Da4 pTkfbg
#=( 5kfO{ tyf k|sfzg
#=!) cf}ifwL
#=!! k|zf]lwt t]n tyf sf]O{nf pTkfbg
#=!@ vf]6f] tyf tf/lkg
#=!# /a/sf] 6fo/
–!*@–
#=!$ 5fnf
#=!% Knfli6s
#=!^ l;d]G6
#=!& kTy/, df6f] tyf l;;fsf pTkfbgx?
#=!* wft' – cfwf/e't kmnfd tyf l:6n KnfG6
#=!( wft' – cGo KnfG6 ÷ Hof;n
#=@) ljljw pTkfbg
#=@! lgdf{0f
$ cfjfl;o
$=! u}/ cfjfl;o
$=@ j[xt ( ) lgdf{0f -/fhdfu{, k'n O{TofbL_
% wft'sf pTkfbgx? d]l;g/L tyf On]S6«fl] gs cf}hf/ tyf h8fg
%=! h8fg ul/Psf (Fabricated) wft'sf ;fdfgx?
%=@ d]lzg cf}hf/
%=# d]lzg/L – s[lifhGo
%=$ d]lzg/L – lgdf{0f, t]n If]q, vfgL ;DaGwL
%=% d]lzg/L – clkm; Pj+ sDKo"l6Ë ( )
%=^ d]lzg/L – cGo ;a}}

%=& ljB'lto pks/0f
%=* 3/fo;L pks/0f Pj+ vKg] ;fdfg
%=( ;+rf/ pks/0f
%=!) On]S6«fl] gs kf6{kh
" f{
%=!! lrlsT;f ;DaGwL pks/0f
%=!@ h]g/]6/x?
%=!# 3§ (Turbines)
^ oftfoft pks/0f pTkfbg Pj+ h8fg
^=! df]6/uf8L, kf6{kh
" f{ tyf ;xfos ;fdfu|Lx?
^=@ h]6af]6
^=# jfo'ofg tyf jfo'ofgsf] kf6{kh " f{
^=$ oftfoft ;DaGwL cGo pTkfbgx?
& oftfoft ;+rf/ tyf hgpkof]uL ;]jfx?( )
–!*#–
&=! /]n dfu{ tyf ;8s ofqL cf];f/k;/fsf ;fwgx?
&=@ 6«s ;]jf tyf uf]bfd Aoj:yf
&=# hn oftfoft
&=$ k|fs[lts UofF; afx]s cGo kfOk nfO{g
&=% ;+rf/
&=^ ljB't ;]jf
&=& UofF; tyf UofF; kfOk nfOg ;]jf
&=* cGo ;a} ;]jf
* yf]s tyf v'b|f ljqm]tf
*=! yf]s Aofkf/ – vKg] ;fdfg
*=@ yf]s Aofkf/ – gvKg] ;fdfg
*=# Automative Dealer / franchise
*=$ cGo v'b|f Aofkf/
*=% cfoft Aofkf/
*=^ lgof{t Aofkf/
( 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 ljlQo ;+:yf
(=* u}/ ljlQo ;/sf/L ;+:yfg
(=( lghL u}/ ljlQo ;+:yfgx?
(=!) crn ;DklQ ( )
(=!! cGo nufgL ;+:yfx?
!) ;]jf pBf]ux?
!)=! ko{ 6 g ;] j f -6« ] l sË, 6« f en Ph] G ;L,
kj{tf/f]x0f, l/;f]6{, /flˆ6Ë, SoflDkË cfbL_
!)=@ xf]6n -cGo ;]jf ;d]t_
!! cGo ;]jfx?
!!=! lj1fkg ;]jf
!!=@ ;]jf
–!*$–
!!=# :jf:Yo ;]jf
!!=$ c:ktfn, lSnlgs OToflb
!!=% lzIff ;]jf
!!=^ dgf]/~hg, l/lqmPzg, rnlrq
!!=& cGo ;a} ;]jf sDkgLx?
!@ pkef]Uo shf{
!@=! ;'g, rfFbL
!@=@ d'2tL /l;b
!@=# ;'/If0f kq
!@=$ qm]l86 sf8{
!# :yflgo ;/sf/
!$ cGo
hDdf
b:tvt M b:tvt M
gfd M gfd M
bhf{ M bhf{ M
ldlt M ldlt M
kl/lzi7–!@ g]=/f=a}+s lgb{]zg kmf=g+= (=!#

zfvf sfof{no =======================-;+s]t g+================_
cjlw cg';f/ efvf gf3]sf] shf{ tyf ;fk6sf] ljj/0f -q}dfl;s_
@)===========;fn=====================dlxgfsf] ljj/0f -?= nfvdf_
k|jflxt s'n efvf # dlxgf;Dd # dlxgf b]lv ^ ^ dlxgf b]lv ! jif{ ! jif{ eGbf a9L efvf gf3]sf] s'n
shf{ If]q shf{ ggf3]sf] efvf gf3]sf] dlxgf;Dd efvf gf3]sf] ;Dd efvf gf3]sf] efvf gf3]sf] shf{
shf{ /sd shf{ shf{ /sd shf{ /sd shf{ /sd shf{ ;fFjf
;+Vof /sd ;+shf{
Vof ;+Vof /sd ;+Vof ;+Vof ;+Vof ;+Vof
!= s[lif
@= vfgL
# pTkfbg
$ lgdf{0f
% wft'sf pTkfbgx?, d]lzg/L tyf On]S6«f]lgs
–!*%–
cf}hf/ tyf h8fg
^= oftfoft, pks/0f pTkfbg Pj h8fg
& oftfoft, ;+rf/ tyf hgpkof]uL ;]jfx?
* yf]s tyf v'b|f ljqm]tf
( ljQ, aLdf tyf crn ;DklQ
!) ;]jf pBf]u
!! pkef]Uo shf{
!@ :yfgLo ;/sf/
!# cGo
hDdf
b:tvt M b:tvt M
gfd M gfd M
bhf{ M bhf{ M
ldlt M ldlt M
kl/lzi7–!# g]=/f=a}+s lgb{]zg kmf=g+= (=!@
/fli6«o jfl0fHo a+}s

zfvf sfof{no =============================== -;+s]t g+================_
7"nf C0fLx?;Fu p7fpg afFsL shf{sf] ljj/0f -q}dfl;s_
@)===========;fn================dlxgfsf] ljj/0f -? nfvdf_
nufgLdf /lx/]sf] s"n /sd ;'ljwf -ckm Aofn]G;;L6 sf/f]]af/_
k|jflxt s'n shf{ p7fpg afFsL p7fpg afFsL /sd dWo]
C0fLsf] gfd shf{sf] p2]Zo s'n shf{ /sd efvf gf3]sf] shf{ /sd
sf/f]af/sf] :jLs[t ;Ldf ;'ljwfsf] pkof]u ePsf]
tyf ;'ljwf lsl;d cjwL /sd
;fFjf Aofh ;fFjf Aofh
!======================================
@=====================================
#=====================================
$=====================================
%=====================================
–!*&4 –
^=====================================
&=====================================
*=====================================
(=====================================
!) ============================ ;d'x
!)=!=====================================
!)=@=====================================
!)=#=====================================
b|i6Jo !_ 7"nf C0fL eGgfn] ! s/f]8 jf ;f] eGbf a9L shf{ lnPsf] C0fLnfO{ hgfpFb5 .
@_ Ps} ;d"xsf ljleGg sDkgLx?n] 5'§f5'§} nu]sf] shf{ Psd[i6 ubf{ pk/f]Qm ;Ldf gf3]df Ps} ;d"xsf sDkgL lzif{s cGtu{t ljleGg sDkgLx?n] nu]sf] shf{nfO{
5'§f5'§} -;Ldf ggf3] klg_ o; ljj/0fdf b]vfpg' kg{5
] .
ljj/0f tof/ ug{] M ljj/0f k]z ug{] clws[tM
b:tvt M b:tvt M
gfd M gfd M
bhf{ M bhf{ M
ldlt M ldlt M
td;'sx?

} lnld6]8
s]Gb|Lo sfof{no
l;+xb/jf/
– 1 –
– 2 –
td;'sx?sf]
ljifo ;"rL
td;'s g+= ljifo k]h g+=
! C0fLs} gfdsf] lwtf] kfl/t ul/lng] td;'s %
@ C0fLs} gfdsf] lwtf] ;'/If0f ln+bf ul/lng] cfGtl/s td;'s !!
# t];f| k] Ifsf] lwtf] kfl/t ul/lng] td;'s !%
$ t];f| ] kIfsf] lwtf] kfl/t ul/lnFbf C0fLaf6 u/fO{lng] cfGtl/s td;'s @!
% xfO{kf]lys]zg xs ;[hgf ul/lng] td;'s @%
^ 3/ shf{sf] lwtf] kfl/t ul/lng] td;'s #%
& 3/ shf{ cfGtl/s td;'s #(
* z}lIfs shf{sf] lwtf] kfl/t ul/lng] td;'s $!
( z}lIfs shf{sf] cfGtl/s td;'s $%
!) uf8L shf{sf] cfGtl/s td;'s $(
!! z]o/ shf{sf] td;'s %%
!@ k"j{ lgof{t shf{sf] cfGtl/s td;'s %(
!# Trust Receipt shf{sf] td;'s ^!
!$ JolQmn] kmd{ jf sDkgLnfO{ lbg] hdfgt td;'s ^#
!% JolQmn] JolQmnfO{ lbg] hdfgt td;'s ^&
!^ kmd{ ÷ sDkgLn] kmd{ ÷ sDkgLnfO{ lbg] ;+:yfut hdfgt td;'s ^(
!& Joint and Several Personal Guarantee &!
– 3 –
– 4 –
shf{ td;'s g+= !
a}s
+ n] C0fLaf6 C0fL s} gfdsf] lwtf] kfl/t u/fO{ lng] lnvt
lnlvtd lnvt u/fO{ lng] wgLsf gfd /fli6«o jfl0fHo a}s + , zfvf sfof{no =================
-o;kl5 o; lnvtdf wgL a}s + egL pNn]v ul/Psf] 5_ lnvt u/L lbg] C0fLsf]
gfd============================= ljefu÷sfof{nodf btf{ g+= =============== ldlt =============
df /lhi68{÷btf{ ePsf] ==============lhNnf========= ============g=kf=÷uf=lj=;= j8f g+=
bfF=
C0fLsf] ;xL5fk / b:tvt
=== l:yt============================== k|f=ln=÷ln=÷ ;fem]bf/L kmd{ ÷ k|f= kmd{sf] tk{maf6

clVtof/ k|fKt ;~rfns÷cWoIf÷;fe]mbf/÷k|fk] f| O{6/ >L===============================
===============================sf] gflt÷gfltgL÷a'xf/L >L ===============================================
sf] 5f]/f÷5f]/L÷klt÷kTgL =================lhNnf=========================g=kf=÷uf=lj=;= j8f
g+= ======a:g] jif{ ================== sf] >L =====================================================
-o; lnvtdf o; kl5 C0fL sDkgL egL pNn]v ul/Psf] 5_ n]============================
afF=
C0f cGtu{t ==================================;~rfngfy{ wgL a}s + af6 Ps} k6s jf k6s–

k6s u/L dfly pNn]lvt Ps} zLif{sdf jf ljleGg zLif{s cGtu{t ?= ================
-cIf/]kL ========================================_ ;Dd C0f lng] 5'÷5f}+ / ljleGg a}lsË
sf/f]jf/ ;d]t ug]5 { ÷' 5f}+ . C0fL sDkgL÷kmd{n] cfheGbf cl3 lnPsf] C0f tyf
u/]sf] sf/f]jf/ cGtu{tsf] n]gf /sd / Ps} zLif{sdf jf ljleGg zLif{s cGtu{t o;
kl5 lng] C0f pNn]lvt C0f /sddf yk C0f lnPdf tyf ljleGg a}lsË
sf/f]jf/ cGtu{tsf] n]gf /sd ;d]t ;Dk'0f{ ;fjfF Jofh ;d]tsf] /sd wgL a}s + n]
;fIfL
tf]ss ] f] efvfleq Psd'i6 r'Qmf ug]{ 5'÷5f}+ . Jofh b/sf] xsdf a}s + lgodfg';f/
x'g5 ] / ;f] Jofh b/df kl/jt{g ePdf ;do ;dodf wgL a}s + n] tf]ss ] f] Jofhb/
kmf/fd eg]{ n]vs M–
@_
!_
cg';f/ x'g] u/L tf]lsPsf] /sd wgL a}s + nfO{ a'emfpg] 5'÷5f}+ . wgL a}s + af6 C0fL
sDkgL÷kmd{n] Ps} zLif{sdf jf ljleGg zLif{s cGtu{t C0f ln+bf u/L lbg] td;'s
/ pNn]lvt C0f /sddf yk C0f ln+bf u/L lbg] td;'s jf ;f] C0f ln+bf l/eNjLË
k|sl[ tn] x'g] u/L C0f lnPdf ;f] C0f ln+bf k|of]u ug]{ wgL a}s + n] pknJw u/fPsf]
r]s, C0f dfukqx? ;d]t ;Dk"0f{ lnvt sfuhftx? o;} lnvtsf] cleGg cË
x'g5] . wgL a}s + af6 C0fL sDkgL÷kmd{n] cfh eGbf cl3 lnPsf] / kl5 Ps} k6sdf
jf k6s–k6s u/L lng] C0f lwtf]sf] d'No ?= ============================n] vfd] ;Dd
eO{/x]sf] C0f /sddf yk C0f lnPdf ;f] yk shf{ tyf ug]{ a}lsË sf/f]af/ ;d]tsf]
;'/If0f jfktdf c? s;}sf] xsbfjL gnfUg] C0fL sDkgL÷kmd{ jf ;f] sf
;+rfns÷;fe]mbf/÷k|fk] f| O{6/ >L ======================================================== sf] Psnf}6L
xsef]u btf{ /x]sf] lt/f] rngsf] c? s;}nfO{ s'g} Joxf]/fn] lnvt u/L glbPsf]
– 5 –
– 6 –
tkl;ndf pNn]lvt ;DklQ wgL a}s + nfO{ lwtf] aGws n]lvlbPsf] 5'÷5f}+ . C0fL sDkgL÷kmd{n]
lnPsf]÷lng] C0fsf] cltl/Qm lwtf]sf] d'Non] vfd];Dd C0fL sDkgL÷kmd{;u+ ;DalGwt tn pNn]lvt
kmd{÷sDkgL ;d]tn] dfly pNn]lvt zLif{s cGtu{t o; cl3 lnPsf]÷o; kl5 lng] C0f tyf cGo
a}lsË sf/f]jf/ cGtu{t ug]{ sf/f]jf/sf] nflu ;d]t tkl;ndf pNn]lvt ;DklQ ;'/If0f jfkt lwtf]
/xg] u/L ;d]t of] lwtf] aGwssf] td;'s ul/lbPsf] 5'÷5f}+ . C0fL sDkgL÷kmd{ / C0fL sDkgL÷
kmd{;u+ ;DalGwt sDkgL÷kmd{n] lnPsf], lng] / pNn]lvt C0f /sddf yk lng] C0f / dfly pNn]lvt
C0fsf] ;Dk"0f{ ;fjfF Jofh ;d]tsf] /sd tf]lsPsf] efvfdf a'emfpg] 5'÷5f}+ . ;Dk"0f{ C0f r'Stf gx'Gh]n;Dd
lwtf] n]lvlbPsf] ;DklQ c? s;}nfO{ s'g} ?kaf6 xs x:tfGt/0f ug]{ 5}g u/]df o;} sfuhaf6 ab/
xf];\ . pk/f]Qm zt{ aGb]hsf] pn‹g u/]df jf shf{ b'?kof]u u/]df jf lxgfldgf u/]sf] wgL a}s + nfO{
nfu]df efvf Dofb 5Fbd } f klg wgL a}s + af6 C0fL sDkgL÷kmd{ / C0fL sDkgL÷kmd{;u+ ;DalGwt
sDkgL÷kmd{n] o; cl3 lnPsf] / o; kl5 lng] / pNn]lvt C0f /sdsf cltl/Qm yk shf{ lnPdf ;f]
yk shf{ ;d]tsf] ;Dk"0f{ ;f+jf Jofh / cGo b:t'/ ;d]tsf] /sd wgL a}s + n] dfu u/]sf] ;dodf
a'emfpg] 5' ÷5f}+ . ga'emfPdf jf a'emfpg cfn6fn u/]df lwtf] n]lv lbPsf] tkl;ndf pNn]lvt ;DkQL
wgL a}s + :jo+n] lnnfd ljqmL u/L jf sJhf u/L jf cGo Joj:yf u/L a}s + sf] ;Dk"0f{ ;f+jf Jofh /sd
c;"n pk/ ul/ lnPdf d]/f]÷xfd|f] d~h'/L 5 . lwtf] n]lv lbPsf] pNn]lvt ;DklQaf6 ;Dk"0f{ shf{ c;"n
pk/ x'g g;Sg] l:ylt a}s + nfO{ nfu]df C0fL sDkgL÷kmd{ jf ;f] sf] ;+rfns÷;fe]mbf/÷ k|fk] f| O{6/÷ jf
d÷ xfdL ============================================sf] c? rn crn hfoh]yf ;DklQaf6 /÷jf C0fL sDkgL÷kmd{
jf ;f]sf] ;+rfns ÷;fe]mbf/÷ k|fk] f| O{6/÷ jf d]/f]÷ xfd|f] xs nfUg] cGo rn crn hfoh]yf ;DkQL
;d]taf6 lnnfd laqmL u/L jf cGo Joj:yf u/L afFsL /sd c;"n pk/ ul/ lnPdf ;d]t d~h'/ 5
;fy} g]kfn /fi6« a}s + af6 hf/L ePsf] sfnf] ;"rL ;DaGwL kl/kq adf]lhd pko'Qm kmd{÷sDkgL ;f] sf]
;+rfns÷;fe]mbf/÷k|fk] f| O{6/÷d÷xfdL ;d]tnfO{ sfnf] ;"rLdf ;dfj]z u/]df ;d]t d~h'/ 5 egL
d]/f]÷xfd|f] dgf]dfg v'zL/fhLn] lsgf/fsf ;fIfLsf /f]xj/df wgL a}s + sf] ejgdf a;L lwtf] aGwssf]
lnvt n]lv ;xL5fk u/L wgL a}s + nfO{ lbofF÷lbof}+ . o;sf] Ps Ps k|lt a'lem lnof+÷lnof}+ . of] lnvt
cfh} /lhi6«z ] g kfl/t u/L lbg]5' . ;DklQsf] xssf] k|df0f o;} ;fy 5 .
tkl;n
lwtf] n]lvlbPsf] ;DklQsf] ljj/0f M–
hUufwgLsf] lhNnf g=kf=÷uf=lj=;= j8f g+= ls=g+= rf/ lsNnf If]qkmn xfnsf] d"No s}lkmot
gfd, y/
pNn]lvt hUufdf s}lkmotdf pNn]v u/]sf] 3/,uf]bfd,6x/f,sf/vfgf cflb / eljiodf aGg] 3/,
uf]bfd,6x/f sf/vfgf cflb ;d]t o;} lnvtaf6 a}s
+ nfO{ lbg d~h'/ 5'÷5f}+ .
–7–
– 8 –
C0fL ;+u ;DalGwt kmd{÷sDkgLx?sf] gfdfjnL / b:tvt M–
gfdM– clVtof/k|fKt JolQmsf] b:tvt M–

-s_ .
-v_ .
-u_ .
C0fLsf] gful/stf g+=
a}s
+ sf] tk{maf6 M– C0fLsf] ;xL5fk / b:tvtM–
bfofF= afofF=
O{lt ;Djt\ @) ;fn dlxgf ut] /f]h z'ed\ .
– 9 –
– 10 –
shf{ td;'s g+= @
C0fLsf] lwtf] ;'/If0f lb+bf ul/ lbg] cfGtl/s td;'s
nlvtd wgLsf gfd /fli6«o afl0fHo a}s, zfvf sfof{no ========================== -o;
kl5 o; lnvtdf wgL a}s + elgPsf] 5_ C0fLsf] gfd=======================================
ljefu÷sfof{nodf k|f=ln=÷ ln=÷ ;fe]mbf/L kmd{÷ k|f=kmd{ ldlt=============================df
k|f=ln=g+= ============================== ;fem]bf/L÷k|f=kmf=g+= ==============================sfod
ePsf] ======================= ==lhNnf ========================g=kf=÷ uf=lj=;= j8f g+= ========l:yt
================================================sf] tk{maf6 clVtof/k|fKt ;+rfns
@=
bfF
÷cWoIf÷;fe]mbf/ ÷ k|fk] f| O{6/ ============== lhNnf ================= g=kf=÷ uf=lj=;=

j8f g+======a:g] jif{======== sf] ÷ ls >L============================================= -o; kl5
o; lnvtdf C0fL elgPsf] 5_ n] wgL a}saf6 cfhsf ldltdf =================shf{
cGtu{t ?============================-cIf/]kL ========================== ================= _ dfq
shf{ lnPsf] l7s ;fFrf] xf] . shf{sf] ;fFjf /sd cfhsf ldltn]========================leq
afF
Psd'i6 jf k6s k6s u/L a'emfpg] 5' ÷ 5f}+ . ;f] shf{df jflif{s =============k|ltztsf
b/n] x'g] Jofh x/]s q}dfl;s ?kdf a'emfpg] 5' ÷5f}+ . pQm shf{sf] e'QmfgL Dofb
gf3]df pk/f]Qm adf]lhdsf] ;fFjf /sddf a}s + lgodfg';f/ nfUg] k]gfn Jofh ;d]t
a'emfpg'sf ;fy} a}s + sf] nfUg] cGo b:t'/' / ;do–;dodf a}s + af6 lgwf{/0f ePsf]
kl/jlt{t Jofh b/n] x'g] Aofh b/ ;d]t a'emfpg d~h'/ 5 . pk/f]Qmfg';f/sf] shf{
n]vs M
@=
!=
gljs/0f u/L kfpF egL Ps} k6s jf k6s–k6s C0fLsf] cg'/f]w eO{ wgL a}s + n] Ps}
k6s jf k6s–k6s shf{ gljs/0f ul/lbPdf ;f] gljs/0f ePsf] ldltn] ======= leq
;fFjf Aofh dfly pNn]v eP adf]lhd Psd'i6 jf k6s–k6s u/L a'emfpg] 5' ÷
5f}+ . C0fn] gljs/0f u/LkfpF egL Ps} k6s jf k6s–k6s lbPsf lgj]bgx? o;}
td;'ssf] cleGg cË x'g]5 . pk/f]Qmfg';f/ tf]lsPsf] efvf, Dofb leq
pk/f]Qmfg';f/sf] ;fjfF /sd / ;f]sf] a}s + lgodfg';f/ x'g] Jofh ;d]tsf /sdx?
wgL a}snfO{ a'emfpg] 5'÷5f}+ . a'emfO{g÷a'emfPgf}+ eg] d}n] ÷ xfdLn] a}s + nfO{ u/L
lbPsf] lnvtsf] s'g} klg zt{ e+u u/]df d}n] ÷ xfdLn] pk/f]Qm shf{sf] ;'/If0f
afkt a}s zfvfsf] gfddf ldlt=================df /lhi6«z ] g g+========= af6 lwtf] aGws
kfl/t u/L lbPsf] ;DklQ a+s } n] lnnfd laqmL u/L jf a}s cfk}mn F ] ;sf/ u/L jf
sJhf u/L jf cGo tj/n] cfkm\gf] C0f /sd c;"n pk/ ug]{ qmddf xs x:tfGt/
0f u/L u/fO{ a}s + sf] ;Dk"0f{ ;fFjf, Jofh /sd c;"n pk/ u/L lnPdf d]/f] ÷ xfd|f]
– 11 –
– 12 –
d~h'/L 5 . ;fy} g]kfn /fi6 a}saf6 hf/L ePsf] sfnf] ;"rL ;DaGwL kl/kq adf]lhd pQm kmd{ ÷
sDkgL, ;f] sf] ;+rfns, ;fem]bf/, k|fk] f| O{6/ / d÷xfdL ;d]tnfO{ lgodfg';f/ sfnf];r " Ldf ;dfj]z
u/]df ;d]t d~h'/L 5 . ;'/If0fafkt lwtf]] aGws kfl/t rn crn ;DklQn] a}s + sf] ;Dk"0f{ ;fFjf, Jofh
/sd c;"n pk/ gePdf pk/f]Qm kmd{ ÷ sDkgLsf] cGo rn crn ;DklQ hfoh]yf jf d]/f] ÷ xfd|f]
gfdsf] jf d]/f] ÷ xfd|f] xs nfUg] cGo rn crn ;DklQaf6 ;d]t c;"n pk/ u/L lnPdf d]/f] ÷ xfd|f]
d~h'/L 5 egL d]/f] ÷ xfd|f] dgf]dfg v'zL/fhLn] wgL a}s + s} sfof{nodf a;L C0f td;'sdf ;lx5fk
u/L /fli6«o afl0fHo a}s + zfvf sfof{no=======================nfO{ lbofF ÷ lbof}F . wgL a}s + af6 lnPsf]
pk/f]Qm pNn]lvt C0f ?================ ========= -cIf/]kL ==============================================_ r'Qmf geP;Dd
C0fLsf] Ps} k6s jf k6s–k6ssf] cg'/f]wdf wgL a}s + n] Ps k6s jf k6s–k6s gljs/0f ul/lbPdf
;f] gljs/0f u/L lnPsf] C0fsf] ;fFjf Jofh ;d]t ;Dk"0f{ /sd r'Qmf geP;Dd of] lnvt sfod} /xg]
u/L of] C0f td;'s u/L lbPsf] 5' ÷ 5f}+ . ;fIfL lsgf/fsf] ;b/ .
Olt ;Dat @) ;fn ===============dlxgf========ut] /f]h =====z'ed\ .
a}ssf] tk{maf6 C0fLsf] tk{maf6
shf{ O{Grfh{ ;xfos k|aGws k|aGws bfofF afofF
– 13 –
– 14 –
shf{ td;'s g+= #
C0fLsf xsdf t]>f| ] kIfn] ul/lbg] lwtf] aGws td;'s
lnlvtd lnvt u/fO{ lng] /fli6«o jfl0fHo a}s + , zfvf sfof{no ==================lnvt
ul/lbg] >L =============================================================sf] gflt÷gfltgL÷a'xf/L
>L ====================================================================sf] ÷ls 5f]/f÷5f]/L÷ klt÷kTgL
=================== lhNnf ===================== g=kf=÷ uf=lj=;= j8f g+= =============== a:g]
jif{ ============ sf] >L ==========================================================================cfu]
=================================================ljefu÷ sfof{nodf k|f=ln=÷ ln=÷;fem]bf/L kmd{÷
k|f=kmd{ g+======================================== ldlt =================================== df
!_
@_
#_kmf/d eg]{n]vsM
/lhi68{÷btf{ ePsf] ======================= ============== lhNnf=========================== g=kf=÷

uf=lj=;= j8f g+= ==================================l:yt ============================================
k|f=ln= ÷ ln=÷;fem]bf/L kmd{ ÷k|f=kmd{ / lgh;Fu ;DalGwt tn pNn]lvt kmd{
÷sDkgL ;d]tn] o; /fli6«o afl0fHo a}s + , zfvf sfof{no ======================== af6
;fIfLx?M
================================================cflb Ps} zLif{sdf jf ljleGg zLif{s cGtu{t

============================================================= ;~rfngfy{ cfheGbf cl3 lnPsf]
C0f ;'ljwf tyf u/]sf] sf/f]jf/ cGtu{tsf] a}s + sf] n]gf /sd / o;kl5 klg dfly
pNn]lvt Ps} zLif{sdf jf ljleGg zLif{s cGtu{t Ps} k6sdf jf k6s–k6s u/L
lng] C0f ;'ljwf tyf a}s + ;+u ug]{ cGo ;Dk"0f{ sf/f]jf/ pNn]lvt zLif{s cGtu{t
lng] C0f ;'ljwf tyf ug]{ ;Dk"0f{ sf/f]jf/ gljs/0f ug'{ k/]df a}s + n] k6s k6s
gljs/0f ;d]t ug]{ u/L hDdf ?= ============= -cIf/]kL =======================================
=================================================_ C0f tyf ug]{ a}l+ s¨ sf/f]jf/ ;d]tsf] ;'/If0f
jfktdf d]/f]÷ xfd|f] crn ;DklQ ;'/If0f n]lv lbg'xf];\ egL lgh C0fL =======================
================== ==================================== åf/f cg'/f]w eO{ cfPsf] / ;f] adf]lhd
d]/f]÷xfd|f] gfdsf] crn ;DklQ ;'/If0f lwtf] n]lvlbg d~h'/ ePsf] x'gfn] lgh
C0fLsf] /f]xj/df lgh C0fL ============================================================================
/ lgh;Fu ;DalGwt tn pNn]lvt kmd{÷ sDkgLn] o; cufl8 lnPsf] / o;kl5
lng] pk/f]Qm C0f ;'ljwf tyf ug]{ ;Dk"0f{ a}ls¨ sf/f]jf/ / ;f]sf] gljs/0f ug'{
k/]df a}s + n] k6s–k6s gljs/0f ;d]t ug]{ ;Dk"0f{ sf/f]jf/ / C0fL sDkgLsf]
cg'/f]wdf wgL a}s + n] C0fL sDkgLnfO{ lwtf]sf] d'No ?= ============================== n]
vfd];Dd C0f ;Demf}tfsf zt{x?df kl/jt{g u/L jf gu/L eO{/x]sf] shf{ /sddf
yk shf{ k|jfx u/]df ;f] yk shf{ ;d]tsf] ;'/If0f jfkt c? s;}sf] xsbfjL gnfUg],
– 15 –
– 16 –
c? s;}nfO{ s'g} Joxf]/faf6 n]lv glbPsf] s'g} lgsfoaf6 /f]Ssf gePsf] d'2f v/ lvrf]nf gePsf]
d]/f]÷xfd|f] Psnf}6L xsef]u btf{ lt/f] rngsf] tkl;ndf n]lvPsf] ;DklQ lwtf] aGws n]lv lbPsf]
5'÷5f}+ . lgh C0fL ============================================================== / lgh C0fL;Fu ;DalGwt tn
pNn]lvt kmd{÷ sDkgLn] dfly pNn]lvt zLif{s cGtu{t s'gk} lg lnvt, r]s, e'QmfgL k'hf{ a}s + df k]z
u/L a}s + lgodfg';f/ lnPsf] / lng] C0f ;'ljwf tyf cGo a}ls¨ sf/f]jf/ cGtu{tsf] a}s + sf] lng'kg]{
;fFjf Jofh / nfu]sf] b:t'/ ;lxtsf] n]gf /sd lgh C0fL / lgh;+u ;DalGwt tn pNn]lvt kmd{÷
sDkgLn] C0f ln+bf / n]gb]g jf cGo s'g} a+l} s¨ sf/f]jf/ ubf{ u/fpFbf ul/ lbPsf] lnvt ;d]tdf
pNn]lvt zt{ / a}s + tyf ljQLo ;+:yf ;DaGwL P]g tyf a}s + lgod ;d]tsf] clwgdf /xL lnPsf] / lng]
C0f ;'ljwf tyf a+l} s¨ sf/f]jf/ ;d]tsf] ;Dk"0f{ ;fFjf /sd / a}s + lgodfg';f/sf] Jofh tyf kl5 Jofh
b/df kl/jt{g ePdf a}s + n] tf]ss] f] Jofh b/ cg';f/ x'gu] /L ;Dk"0f{ ;fFjf Jofh, hf] nfu]sf] b:t'/
;d]t a}s + n] tf]ss
] f] efvf leq lgh C0fL / lgh C0fL;Fu ;DalGwt tn pNn]lvt kmd{÷sDkgLnfO{ ltg{
a'emfpg nufpg] 5'÷5f}+ . a}s + sf] ;Dk"0f{ C0fsf] ;fFjf Jofh ;d]tsf] ;Dk"0f{ /sd r'Stf geP;Dd
tkl;ndf pNn]lvt ;DklQ c? s;}nfO{ s'g} Joxf]/fn] n]lvlbg] jf xs x:tfGt/0f ug]{ 5}g, a}s + sf]
:jLs[lt lagf s'g} lsl;dn] gf:g], laufg]{ jf df]n 36\g] sfd ug]{ 5}g, u/]df o;} sfuhaf6 ab/
xf];\ . lgh C0fLn] a}s + ;+usf] zt{ ;Demf}tf e¨ u/L efvf Dofb leq ;Dk"0f{ shf{sf] ;fFjf Jofh r'Qmf
gu/]df a}s + lgod adf]lhd nfUg] afFsL Jofh, k]gfn Jofh, k'h F Ls/0f Jofh ;d]tsf] ;Dk"0f{ /sd ltg{
nufpg] 5'÷5f}+ . C0fL / C0fL;Fu ;DalGwt sDkgL÷ kmd{n] efvf Dofb leq ltg'{ kg]{ ;Dk"0f{ ;fFjf
Aofh ga'emfPdf jf shf{ b'?kof]u u/]df jf lxgfldgf u/]df jf ;DalGwt shf{sf] zt{ / a}s + lgodsf]
clwgdf g/xL, zt{ ;Demf}tf kfng gu/]df efvfsf] Dofb afFsL 5Fb}df klg o; a}s + zfvfaf6 o;
cl3 lnPsf] / o;kl5 lng] C0f / eO{/x]sf] shf{ /sddf yk shf{ lnPdf ;f] yk shf{ ;d]tsf] ;fFjf
/ afFsL Jofh, xhf{gf, k'h F Ls/0f Jofh OToflb ;Dk"0f{ a}s + sf] n]gf /sd d}n÷] xfdLn] a}s + nfO{ ;'/If0f
jfkt lwtf]aGws n]lvlbPsf] tkl;ndf pNn]lvt ;DklQnfO{ a}s + :jo+n] lnnfd ljqmL jf cGo s'g}
Joj:yf u/L c;"n pk/ ul/lnPdf d]/f]÷xfd|f] d~h'/L 5 . lwtf] ;'/If0f n]lvlbPsf] ;DklQ s'g}
lsl;daf6 sRrf 7x/]df jf lwtf] ;DklQaf6 a}s + sf] dfly pNn]lvt shf{ c;"n pk/ x'g g;Sg] l:ylt
x'g cfPdf C0fLsf] / d]/f]÷xfd|f] c? rn crn ;DklQaf6 ;d]t a}s + n] lnnfd ljqmL jf cGo Aoj:yf
u/L c;"n pk/ ul/ lnPdf ;d]t d]/f]÷ xfd|f] dGh'/L 5 . kl5 uP/ Psfsf] sf/f]jf/df d]/f]÷xfd|f]
;DklQaf6 c;"n pk/ ug{ kfO{g] xf]Og{ egL s'g} k|sf/sf] ph'/ jfh'/ ug]{ 5}g . u/] o;} lnvtaf6 ab/
xf];\ . lgh C0fL / lgh;+u ;DalGwt kmd{÷sDklgn] o; a}s + ;+u dfly pNn]lvt C0f ;'ljwf a}ls¨
sf/f]jf/ u?Gh]n dfly pNn]lvt yk shf{ lnPdf ;f] yk shf{ / dfly pNn]lvt a}s + sf] ;Dk'0f{ /sd
e"QmfgL geP;Dd gljs/0f ePsf]df ;f] sf] ;Dk"0f{ /sd e'QmfgL gePsf] cj:yf;Dd of] lnvt sfod
/xg]5 . ;fy} g]kfn /fi6« a}s + åf/f sfnf] ;"rL Joj:yf ;DaGwdf hf/L ul/Psf] lgb]z { g adf]lhd C0fL
/ d]/f]÷ xfd|f] gfd sfnf] ;"rLdf ;dfj]z u/]df ;d]t d]/f]÷xfd|f] d~h'/L 5 egL d]/f]÷ xfd|f] dgf]dfg
v'zL/fhLn] wgL a}s + df a;L pk/f]Qm adf]lhdsf] ;Dk"0f{ Aoxf]/f k9L jfrL To;sf] dtnj / kl/0ffd
– 17 –
– 18 –
;d]t a'lem ;'/If0f jfkt of] lwtf] aGwssf] lnvt n]vL lnvt u/fO{ lng] /fli6«o afl0fHo a}s + , zfvf
sfof{no ========================================= nfO{ lbPF÷lbof}+ . o;sf] Psk|lt bf]xf]/f] a'lem lnP ÷
lnof}+ . ;fIfL lsgf/fsf] ;b/ . of] lnvt cfh} /lhi6«z ] g kfl/t ul/lbg] 5' ÷5f}+ .
tkl;n
lwtf] n]lvlbPsf] ;DklQ ljj/0f M
hUufwgLsf] lhNnf g=kf=÷uf=lj=;= j8f g+= ls=g+= rf/ lsNnf If]qkmn xfnsf] d"No s}lkmot
gfd, y/
pNn]lvt hUufdf s}lkmotdf pNn]v ePsf] 3/, uf]bfd, 6x/f, sf/vfgf cflb / eljiodf aGg] 3/,
uf]bfd, 6x/f, sf/vfgf cflb ;d]t o;} lnvtaf6 a}s
+ nfO{ lbg d~h'/ ePsf] 5'÷5f}+ .
C0f;+u ;DalGwt kmd{÷sDkgLx?sf] gfdfjnL / b:tvt M–
Gffd M– clVtof/ k|fKt JolQmsf] b:tvt M–
-s_
-v_
-u_

lwtf] ;'/If0f lbg]sf] gful/stf g+=
lwtf] ;'/If0f n]lvlbg]sf] ;lx5fkM–
bfofF afofF
a}s
+ sf] tk{maf6
C0fLsf] ;xL5fk M
– 19 –
– 20 –
shf{ td;'s g+= $
t]>f] kIfsf] lwtf] kfl/t ePsf] ca:yfdf C0fLaf6 u/fO{ lng] cfGtl/s td;'s
lnlvtd wgLsf gfd ===================lhNnf=========================g=kf=÷uf=la=;= j8f

g+= =============l:yt /fli6«o jfl0fHo a}s, zfvf sfof{no =====================-o;kl5 o;
lnvtdf wgL a}s elgPsf] 5 _ lnvt u/L lbg] C0fLsf] gfd =============================
ljefu ÷ sfof{nodf k|f=ln=÷ln=÷;fe]mbf/L kmd{÷k|f=kmd{ ldlt====================== df
btf{ g+========================sfod ePsf] ===============lhNnf=====================g=kf=÷uf=la=;=
j8f g+=========l:yt ======================================sf] tk{maf6 clVtof/ k|fKt ;+rfns
!_
@_
÷cWoIf÷ ;fe]mbf/ ÷ k|fk] f| O{6/ =============lhNnf =====================g=kf=÷ uf=lj=;=

#_kmf/d eg]{n]vsM
j8f g+======a:g] jif{======== sf] ÷ ls >L==========================================================

-o; kl5 o; lnvtdf C0fL elgPsf] _ n] o; a}s + zfvfaf6 cfhsf ldltdf
=============== shf{ cGtu{t ?=================== -cIf/]kL ===========================================_
;fIfLx?M
dfq shf{ lnPsf] l7s ;fFrf] xf] . shf{sf] ;fjfF /sd cfhsf ldltn]===================leq
Psd'i6 jf k6s–k6s u/L a'emfpg] 5' ÷ 5f} . ;f] shf{df jflif{s ===== k|ltztsf
b/n] x'g] Aofh x/]s q}dfl;s ?kdf a'emfpg] 5' ÷ 5f}+ . pQm shf{sf] e'QmfgL Dofb
gf3]df pk/f]Qm adf]lhdsf] ;fFjf /sddf a}s + lgodfg';f/ nfUg] k]gfn Jofh ;d]t
a'emfpg'sf ;fy} a}s + sf] nfUg] cGo b:t'/' / ;do–;dodf a}saf6 lgwf{/0f ePsf]
Jofh b/n] x'g] Jofh ;d]t a'emfpg d~h'/ 5 . pk/f]Qmfg';f/sf] shf{ gljs/0f
u/L kfpF egL Ps} k6s jf k6s–k6s C0fLsf] cg'/f]w e} wgL a}s + n] Ps} k6s jf
k6s–k6s shf{ gljs/0f u/L lbPdf ;f] gljs/0f ePsf] ldltn] =========== leq ;fFjf
Jofh dfly pNn]v eP adf]lhd Psd'i6 jf k6s–k6s u/L a'emfpg] 5' ÷ 5f}+ .
C0fLn] gjLs/0f u/L kfFp egL Ps} k6s jf k6s–k6s lbPsf lgj]bgx? o;}
td;'ssf] cleGg cË x'g]5 . pk/f]Qmfg';f/ tf]lsPsf] efvf Dofb leq
pk/f]Qmfg';f/sf] ;fFjf /sd / ;f]sf] a}s + lgodfg';f/ x'g] Aofh ;d]tsf /sdx?
wgL a}s + nfO{ a'emfpg] 5' . a'emfO{g÷a'emfPgf}+ eg] jf d}n] ÷ xfdLn] a}s + nfO{ u/L
lbPsf] lnvtsf] s'g} klg zt{ e+u u/]df d}n] ÷ xfdLn] pk/f]Qm shf{sf] ;'/If0f
afkt a}s zfvfsf] gfddf t]>f] kIfaf6 ldlt=====================df /=g+= ==============af6
lwtf] aGws kfl/t u/L lbPsf] crn ;DklQ a}s + n] lnnfd laqmL u/L jf a}s cfk}mn]]
– 21 –
– 22 –
;sf/ u/L jf sAhf u/L jf cGo tj/n] cfˆgf] C0f /sd c;"n pk/ ug]{ qmddf xs x:tfGt/0f
u/L, u/fO{ a}ssf] ;Dk"0f{ ;fFjf Jofh /sd c;"n pk/ u/L lnPdf d]/f]÷xfd|f] d~h'/L 5 . ;'/If0f afkt
lwtf] aGws kfl/t ;DklQn] a}s + sf] ;Dk"0f{ ;fFjf Jofh /sd c;"n pk/ gePdf pk/f]Qm kmd{÷k|f=ln÷
;fe]mbf/L kmd{ ÷ ln=sf] cGo rn crn ;DklQ / d]/f] ÷ xfd|f] gfdsf] cGo rn crn ;DklQ jf
d]/f] ÷xfd|f| ] xs nfUg] cGo rn crn ;DklQaf6 ;d]t c;"n pk/ u/L lnPdf d]/f] ÷ xfd|f] d~h'/L
5 . ;fy} g]kfn /fi6« a}s + af6 hf/L ePsf] sfnf] ;"rL ;DaGwL kl/kq adf]lhd pk/f]Qm kmd{ sDkgL,
;f]sf] ;+rfns, ;fem]bf/ / d ;d]tnfO{ lgodfg';f/ sfnf] ;"rLdf ;dfj]z u/]df ;d]t d]/f] ÷xfd|f]
d~h'/L 5 egL d]/f]÷xfd|f| ] dgf]dfg v'zL/fhLn] wgL a}s + sf] sfof{nodf a;L of] C0f td;'sdf ;lx5fk
u/L /fli6«o afl0fHo a}s zfvf sfof{no ===================nfO{ lbofF ÷ lbof}+ . wgL a}s + af6 lnPsf] pk/f]Qm
pNn]lvt C0f ?================-cIf/]kL =================================================_ r'Qmf geP;Dd C0fLsf]
Ps} k6s jf k6s–k6ssf] cg'/f]wdf wgL a}s + n] Ps k6s jf k6s–k6s gljs/0f u/L lbPdf ;f]
gljs/0f u/L lnPsf] C0fsf] ;fFjf Jofh ;d]t ;Dk"0f{ /sd r'Qmf geP;Dd of] lnvt sfod} /xg]
u/L of] C0f td;'s u/L lbPsf] 5' ÷ 5f}+ . ;fIfL lsgf/fsf] ;b/ .
a}ssf] tk{maf6 C0fLsf] tk{maf6
shf{ O{Grfh{ ;xfos k|aGws k|aGws bfofF afofF
– 23 –
– 24 –
shf{ td;'s g+= %
C0fLn] xfOkf]lys]zg C0f ln+bfsf] lnvt
lnlvtd wgLsf gfd =====================================================lhNnf======================

g=kf=÷ uf=lj=;= jf8{ g+ = ======= l:yt /fli6« o jfl0fHo a} + s zfvf
sfof{no======================= -o; lnvtdf o; kl5 wgL a}s + egL pNn]v ul/Psf]_
lnvt u/L lbg] C0fLsf] gfd =======================ljefu÷sfof{nodf ======================ldlt
@) ÷ ÷ btf{ eO{ b=g+= ===============================================================lhNnf
============================= g=kf=÷ uf=lj=;= jf8{ g+= ==========================================df
sfof{no /x]sf] ===========================================================k|f=ln÷ln= ÷;fem]bf/L
!_
@_
#_kmf/d eg]{n]vsM
kmd{ ÷k| f = kmd{ s f] tk{ m af6 clwsf/k| f Kt k| f ] k fO{ 6 /÷;fd] m bf/

÷cWoIf÷;+rfns÷dxfk|aGws ================= lhNnf===================g=kf=÷uf=lj=;=
jf8{ g+=========== a:g] >L============================================================sf]
gflt÷gfltgL÷a'xf/L >L ============================================ sf] 5f]/f÷5f]/L÷klt÷kTgL
;fIfLx?M
jif{==========sf] >L ========================================================== -o; lnvtdf C0fL

egL pNn] v ul/Psf] _ cfu] o; kmd{ ÷ sDkgLn] ;+ r fng u/] s f]
===============================================pBf]u Joj;fo÷Joj;foL÷Jofkfl/s sf/f]jf/ ;'rf?
?kn] ;+ r fng ug{ s f] nflu wgL a} + s af6 rn crn ;DklQ lwtf]
/fvL pknJw x'g] xfO{kf]lys]zg C0f dfu u/L ldlt ===========================================df
wgL a}s + df lgj]bg u/]sf] cfwf/df wgL a}s + sf] zfvf÷If]qLo÷s]Gb|Lo sfof{noaf6
cf=j= @) ÷@) sf] nflu C0fLsf] gfddf ?===============-cIf/]kL ================
=================================================_ ;Dd l/elNjË k|sl[ tsf] xfO{kf]lys]zg C0f
lbg] ;Ldf :jLs[t ePsf] x'bF f o;} lnvtsf] b]xfodf pNn]lvt zt{, sa'lnot
;d]tsf] clwgdf /xL tkl;ndf pNn]lvt rn crn ;DklQsf] ;'/If0fsf] cfwf/df
cfhsf ldltdf :jLs[t ;Ldf leqsf] x'g] ?============================-cIf/]kL==============
=======================================_ C0f lnPsf] 5'÷5f}+ . pk/f]Qm :jLs[t ;Ldf leqsf]
d}n] ÷xfdLn] o; lnvt adf]lhd / of] C0f lng] of]hgfsf] nflu a}s + df C0fLnfO{
pknJw u/fPsf] :jLs[t C0f dfu ePaf6 Ps} k6s jf k6s–k6s lnPsf] / kl5
k6s–k6s r'Qmf ub}{ k6s–k6s lng] C0fdf =================k|ltztsf b/n] Aofh
;lxt shf{ lnPsf] ldltn] ========================= efvf leq} ;Dk"0f{ ;fFjf Jofh r'Qmf
u/L a'emfpg] 5' ÷5f}+ . pk/f]Qmfg';f/sf] shf{ gljs/0f u/L kfp+ egL Ps} k6s jf
k6s–k6s C0fLsf] cg'/f]w eO{ wgL a}s + n] Ps} k6s jf k6s–k6s shf{ gljs/0f
– 25 –
– 26 –
ul/lbPdf ;f] gljs/0f ePsf] ldltn] ===================== leq Psd'i6 jf k6s k6s u/L ;Dk"0f{ /sd
a'emfpg] 5' ÷5f}+ . C0fLn] gljs/0f u/L kfp+ egL Ps} k6s jf k6s k6s lbPsf lgj]bgx? o;}
td;'ssf] cleGg c¨ x'g5 ] g\ . a}s
+ ;+u ePsf] / x'g] ljleGg lnvt, zt{, sa'lnot / o; lnvtsf]
b]xfosf zt{x?sf] kfngf gu/]df jf lnvtsf] efvf leq a}s + sf] C0f r'Qmf gu/]df jf a}s + sf] clwsf/
k|fKt s'g} lgsfon] hfFra'em lg/LIf0f ubf{ C0f lnPsf] /sd ;DalGwt sfddf gnufPsf] jf lxgfldgf
ePsf] b]lvPdf pNn]lvt rn crn lwtf] ;'/If0f sAhf u/L jf gu/L Ps} k6s jf k6s k6s a}s + n]
lnnfd ljqmL u/L jf cGo s'g} Joj:yf ubf{ cfk\mgf] ;f+jf Jofh / pQm C0f c;"n pk/ ubf{ nfUg] vr{
;d]t c;"n pk/ u/L lng' xf]nf . C0f r'Qmf geP ;Dd lwtf] ;'/If0faf6 a}s + sf] ;f+jf Aofh ;lxtsf]
/sd s'g} sf/0fn] c;"n pk/ gePdf jf x'g g;s]df d]/f]÷xfd|f] cGo rn crn hfoh]yfaf6 ;d]t
c;"n pk/ u/L lnPdf jf sfg"g adf]lhd u/]df ;d]t d]/f]÷xfd|f] d~h'/L 5 . wgL a}s + af6 lnPsf]
pk/f]Qm pNn]lvt C0f ?= ================= - cIf/]kL ====================================================== _ r'Qmf
geP ;Dd C0fLsf] Ps} k6s jf k6s – k6ssf] cg'/f]wdf wgL a}s + n] Ps k6s jf k6s k6s
gljs/0f u/L lbPdf ;f] gljs/0f u/L lnPsf] C0fsf] ;f+jf Jofh ;d]t ;Dk'0f{ /sd r'Qmf geP;Dd
of] lnvt sfod} /xg] u/L of] C0f td;'s u/L lbPsf] 5'÷5f}+ . ;fy} g]kfn /fi6« a}s + af6 hf/L ePsf]
sfnf] ;'rL ;DaGwL kl/kq adf]lhd d÷xfdL÷kmd{÷sDkgL÷;fem]bf/÷;+rfnsnfO{ sfnf] ;"rLdf
;dfj]z u/]df ;d]t d]/f] ÷xfd|f] d~h'/L 5 . dfly pNn]v eP adf]lhd rn crn lwtf] Pj+
hfoh]yfaf6 a}s + sf] C0f c;"nLsf] sf/jfxL u/L C0f c;"n pk/ u/]df jf sfg"g adf]lhd sf/jfxL
u/]df s'g} ph'/L ug]{ 5}g, u/] o;} sfuhn] ab/ xf];\ egL d]/f]÷xfd|f] dgf]dfgL v'zL /fhLn] lsgf/fsf
;fIfLx?sf] /f]xj/df wgL a}s + sf] sfof{nodf a;L of] lwtf] aGwssf] lnvtsf] cy{ / kl/0ffd ;d]t
a'emL ;xL5fk u/L a}s + nfO{ lbPF÷lbof}+ .
C0fLn] kfngf ug{' kg]{ zt{x? M–
!_ of] C0f k|jfx ubf{ ;fdfg uf]bfddf jf pBf]u :ynsf] cufl8kl§sf] aflx/L efudf ;a}n] k|i6
b]Vg]] u/L ;xof]uL a}s+ – /fli6«o afl0fHo a}s+ n]lvPsf] ;+st] kf6L -Kn]6_ /fVg] 5'÷5f}+ .
@_ lwtf] n]lvlbPsf] ;fdfgx? C0fLsf] cfk\mg} lhDdfdf /x]sf] 5 / Joj;fosf] lgldQ rng ug{
lbOPsf] 5 t/ a}s + n] jf clwsf/ k|fKt s'g} lgsfon] hfFra'em lg/LIf0f ubf{ tf]lsPsf] df}Hbft
eGbf sd df}Hbft /x]sf] b]lvPdf gk'u ;fdfg jfktsf] C0f /sdsf] ;fFjf Jofh d÷xfdL
C0fLn] ;f]xL lbg e'QmfgL ug]{ 5'÷5f}+ . ;f] lbg a}s
+ aGb ePdf nuQ} a}s + v'ns ] f] lbg e'QmfgL ug]{
5'÷5f}+ .
#_ lwtf] ;fdfgsf] df}Hbft / d'No ;d]t v'Ng] u/L d÷xfdL C0fLn] #)÷#) lbgdf cfk\mgf]
cg'sn " sf] h'g;'s} a]nfdf klg lwtf] dfn;fdfgsf] lg/LIf0f ug{ ;Sg]5 . h'g k|of]hgsf] nflu
C0f lnPsf] 5 ;f] sfo{df C0fsf] /sd ;b'kof]u u/]sf] 5 jf 5}g eGg] ljifodf ;d]t a}s + n]
– 27 –
– 28 –
lg/LIf0f ug{ ;Sg]5 . /sd b'?kof]u ePdf C0fsf] ;f+jf Aofh ;lxt ;Dk"0f{ /sd t'?Gt wgL
a}s + nfO{ a'emfpg]5' .
$_ a}s+ n] df}Hbft ;fdfgsf] ef}lts lg/LIf0f ug{ hlxn] h'g;s} a]nf klg C0fLnfO{ k"j{ ;"rgf lbO{
jf glbO{ lg/LIf0f ug{ ;Sg]5 . lg/LIf0f ug{ hfg] sd{rf/LnfO{ s'g} lsl;dsf] jfwf c8\rg glbO{
;fdfg lg/LIf0f ug{ lbg] lhDd]jf/L C0fLsf] x'g5 ] .
%_ lwtf]df /x]sf] ;fdfgx? a}s + nfO{ xfgL gf]S;fgL x'g] lsl;dn] k|of]u ug{ jf To;nfO{ k'gM lwtf]df
n]vfO{ C0f lng] 5}g . a}s + nfO{ lwtf] n]lvlbPsf] rn crn ;DklQsf] k|lts"n c;/ x'g] lsl;dsf]
s'g} sfo{ u/]df a}s + nfO{ ;'ljwf x'g] u/L Ps} k6s jf k6s–k6s jf cGo s'g} t/Lsf ckgfO{
lwtf]df /x]sf] rn crn ;DklQaf6 cfk\mgf] n]gf /sd c;"n pk/ ul/lnPdf d]/f]÷xfd|f] d~h'/L
5 . rn crn ;DklQ dWo] s'g ;DklQaf6 klxn] C0f c;"n ug]{ h:tf] s'/f a}s + sf] thljhdf
e/ kg]{ s'/fdf d]/f]÷xfd|f] d~h'/L 5 .
^_ C0fLsf] lwtf] jfkt /x]sf] rn ;DklQ hlt;'s} dfqfdf lxgfldgf eP klg jf df}Hbft eGbf sd
ePdf ;'/If0f jfkt /x]sf] rn jf crn ;DklQ dWo] tTsfn a}s + n] h'g ;'/If0faf6 cg'sn " b]V5
;f]xL ;'/If0faf6 cfk\mgf] ;fFjf Aofh /sd c;"n pk/ u/]df d]/f]÷xfd|f] d~h'/L 5 .
&_ lwtf]df n]lvlbPsf] rn ;fdfgx? /fv]sf] uf]bfdx? / k;n, kl/jt{g ug'{ k/]df a}s + sf] k"j{
:jLs[lt lnP/ dfq kl/jt{g ug{ ;lsg]5 . :jLs[lt glnO{ ;f/]df lwtf] ;fdfg lxgfldgf u/]
;/x a}s + af6 sf/jfxL ePdf d÷xfdLnfO{ d~h'/ 5 .
*_ lwtf]df n]lvlbPsf] dfn;fdfgx? /fv]sf] uf]bfdx? / k;n sjnx? /x]sf] 3/, 6x/f C0fLsf]
cfk\mgf] geO{ ef8fdf lnPsf] /x]5 eg] ;f]sf] ef8f, s/ cflb bfloTj d÷xfdL cfk}mn] a'emfpg]
5'÷5f}+ .
(_ a}s + n] :jLs[t u/]sf] jLdf sDkgL;+u aLdf ug]{ 5'÷5f}+ . aLdf ubf{ aLdfsf] /sd k|fKt ug{ ;Sg]
kIf -Benificiary_ a}s + x'g] u/L cfjZos jLdf ug]{ / ;f] sf] ;dod} gljs/0f u/fpg] 5'÷5f}+ .
;f] jfktsf] aLdf lk|ldod d÷xfdL cfk}mn + ] ltg]{ 5'÷5f}+ . a}s
+ n] g} aLdf u/L lbPdf To; jfktsf]
aLdf lk|ldod tyf cGo vr{ ;d]t ;fFjfdf lx;fj u/L tf]lsP adf]lhdsf] Jofh ;d]t wgL
a}s + nfO{ ltg]5
{ ÷' 5f}+ .
!)_ a}s+ nfO{ lwtf] n]lvlbPsf rn ;fdfgx? k"/f jf cf+lzs ljqmL u/L ;f] ;fdfg jfktsf] d"No k|fKt
u/L a}s + nfO{ t'?Gt a'emfpg] 5' .
!!_ lwtf]sf] ;fdfgx? ljqmL ubf{ laqmLaf6 p7]sf] /sd k|fKt x'gf;fy a}s + nfO{ a'emfpg / To;sf]
/sd a}s + sf] zfvfdf hDdf ug{sf] nflu d÷xfdL C0fLn] lwtf]df /x]sf] ;fdfgsf] lhDdf lnO{
a}s + sf k|ltlglwsf] ?kdf sfd ug]5 { ÷' 5f}+ / a}s+ n] rfx]sf] avt pQm rn lwtf] sAhf u/L lnPdf
;d]t d]/f]÷xfd|f] d~h'/L 5 .
– 29 –
– 30 –
!@_ pBf]uaf6 pTkflbt ;fdfg lwtf] /x]sf] xsdf cGtM z'Ns jfkt g]kfn ;/sf/nfO{ ltg{ a'emfpg
afFsL 5}g . ltg{ afFsL /x]df ;f] /sd b:t'/ C0fLsf] bfloTj leq kg]5 { .
!#_ Aofhb/, dflh{g b/ Pj+ cGo zt{x?sf] xsdf a}s + n] / a}s
+ sf] s]Gb|Lo sfof{no÷If]qLo sfof{no
;d]taf6 ;do–;dodf lgwf{/0f u/] adf]lhdsf] Jofh b/, dflh{g b/ Pj+ cGo zt{x? d÷xfdLnfO{
dfGo x'g5 ] .
!$_ lwtf] /x]sf] ;fdfgsf] d"No 36\g uPdf cfjZos /sd dflh{g jfkt t'?Gt hDdf ug]5 { ÷' 5f}+ .
!%_ a}s + sf] cfjZostf / l:ylt cg';f/ rn crn ;DklQ lgwf{/0f u/L a]rljvg jf cGo s'g}
t/xn] xs x:tfGt/0f ug]{ s'/fdf d÷xfdL d~h'/ 5'÷5f}+ . ;fy} t];f| ] kIfn] lbPsf] ;DklQ d}n]
;'/If0f jfkt lbPsf] ;DklQ eGbf klxn] laqmL jf cGo s'g} t/xn] xs x:tfGt/0f ug{' k/]df ;f]
;d]t a}s + n] ug{ kfpg] s'/fdf d]/f]÷xfd|f] d~h'/L 5 .
!^_ a}s + af6 C0f ln+bf C0fLn] n]lvlbPsf] C0fLsf] 7]ufgf kl/jt{g ePdf ;f]sf] & -;ft_ lbg leq
kl/jlt{t 7]ufgf af/] a}s + nfO{ hfgsf/L lbg] 5' ÷5f}+ .
!&_ a}s
+ n] u/]sf] kqfrf/af6 ;Dks{ x'g g;s]sf] cj:yfdf a}s + df /x]sf] C0fLsf] 7]ufgfdf x'nfs /lhi6«L
u/L k7fPdf a}s + n] C0fLnfO{ l/tk"js{ sf] ;"rgf lbPsf] dflgg] s'/fdf d]/f]÷xfd|f] d~h'/L 5' .
!*_ x'nfsdfkm{t /lhi6«L ul/Psf] kq C0fLn] ga'lem lkmtf{ cfPdf C0fLn] ;f] ;"rgf k|fKt u/]sf] 7xg]{
s'/fdf d~h'/ 5'÷5f}+ .
!(_ lwtf]df n]lvlbPsf] j:t'x? /fv]sf] uf]bfdx? Jff k;n sjnx? Eff8fdf lnPsf] /x]5 / sy+sbflrt
;dodf C0f ltg{ g;s]sf] cj:yfdf a}s + n] lwtf] ;fdfg lnnfd ubf{ uf]bfd 3/ wgL jf k;n
3/ wgLn] ef8f jfkt s'g} lsl;dsf] lvrf]nf u/]df To;sf] ;Dk"0f{ bfloTj C0fLn] g} axg ug{
C0fL dGh'/ ub{5÷' 5f}+ .
@)_ a}s+ sf] ;'/If0fdf /x]sf] C0fLsf] rn ;DklQ sAhfdf lng] ;DaGwdf b]xfo adf]lhdsf] zt{
kfnfgf ug{ d~h'/ 5 .
s_ ck/em6 h'g;'s} ;dodf lg/LIf0fsf] nflu a}s + n] tf]ss
] f] sd{rf/Ln] lg/LIf0f ug{ kfpg]5 .
v_ pNn]lvt rn ;DklQ sAhfdf lng' kg]{ ePdf sAhf ubf{ d'rN' sf p7fpFbf a}s + sf] k|ltlglw,
lhNnf k|zf;g sfof{no / k|x/L sfof{nosf] !÷! hgf ;fIfL eP k'Ug]5 .
u_ rn ;DklQ /flvPsf] 3/df a}s + n] lznaGbL ug]{ jf ;fdfg p7fO{ csf]{ 3/df n}hfg ;Sg]5
/ ;f]sf] nflu C0fLsf] k"j{ :jLs[ltsf] cfjZos kg]{ 5}g . To;/L ;fdfg a}s + n] sAhfdf ln+bf
p7fPsf] d'rN' sfdf C0fL] /f]xj/df ga;] klg pQm d'rN' sfn] k"0f{ j}wtf k|fKt ug]5 { .
– 31 –
– 32 –
3_ a}s
+ n] sAhfdf lnFbf jf lnO{;s] kl5 klg rn ;DklQ s'g} sf/0fn] Iflt ePdf ;f] sf] ;Dk"0f{
bfloTj / lhDd]jf/L a}s+ sf] geO{ C0fL :jo+sf] x'g5
] .
tkl;n
lwtf]df lbPsf] rn÷crn ;DklQsf] ljj/0f
-s_ rn ;DklQ -;fdfg_ sf] ljj/0f M–

!= ;fdfgsf] gfd M
@= kl/df0f M
#= d"No M
$= b/ M
%= s}lkmot M
^= ;fdfg /x]sf] :yfg M
-v_ crn ;DklQsf] ljj/0f M–
/lhi6«z
] g gDa/ =============== cGtu{t ldlt ====================== df lwtf] aGws kfl/t 3/hUuf .
a}ssf] tk{maf6 ;xL ug]{ C0fLsf] tk{maf6 ;xL ug]{ NofKr] ;xL5fk
b:tvt M– b:tvtM– bfofF afofF
gfd y/ M– gfd y/ M–
kb M– jtg M–
OOlt ;Dat @) ;fn ===============dlxgf========ut] /f]h =====z'ed\ .
– 33 –
– 34 –
shf{ td;'s g+= ^
3/ shf{ afkt C0fLsf] Gffdsf] lwtf] kfl/t ug]{ td;'s
lnlvtd lnvt u/fO{ lng] ===================lhNnf=========================g=kf÷uf=lj=;=

j8f g+======== l:yt /fli6«o jfl0fHo a}s zfvf sfof{no ================= -o; kl5 wgL
a}s elgPsf] 5 _ lwtf] aGws lnvt u/L lbg] C0ffLsf] gfd =============================
=====laefu ÷sfof{ n odf k| f =ln=÷ ln= ÷;fe] m bf/L÷k| f = kmd{ sfod /xL
ldlt====================df btf{ e} btf{ g+= ============== sfod ePsf] ================= lhNnf
=====================g=kf=÷uf=lj=;= j8f g+= =========l:yt ==========================================sf]
tk{maf6 clVtof/k|fKt cWoIf÷;+rfns÷;fe]mbf/÷k|f]k|fO6/ =================lhNnf
=====================g=kf=÷uf=la=;= j8f g+ = =====a:g] aif{ ===sf] =========
!_
@_
#_kmf/d eg]{n]vsM
==================================== jf ================================sf] ÷ls gflt÷ gfltgL ÷

a' x f/L ====================================sf] ÷sL 5f] / f÷5f] / L÷klt÷kTgL
============================================== ============ lhNnf =====================g=kf=÷uf=lj=;=j8f
g+= ==========a:g] jif{ =======sf] ÷ls >L ==================== =================================== n]
;fIfLx?M
3/ shf{ cGtu{t 3/ lgdf{0f ug{ ÷3/ vl/b ug{÷ dd{t ug{÷tNnf yk ug{ o; a}s +
zfvfaf6 Ps} k6sdf jf k6s–k6s u/L ?===========================-cIf/]kL
===========================================================_ ;Dd C0f lng]5' . pQm shf{sf]
;fjfF Jofh /sd tyf cGo b} b:t'/ ;d]t cfhsf ldltn] u|; ] cjlw ========================
;lxt =====================leqdf ;dfg dfl;s ls:tfdf k6s k6s u/L a'emfpg] 5'
÷5f}+ . pQm shf{df aflif{s =======k|ltztsf b/n] x'g] Jofh /sd Jofh b/df kl/jt{g
ePdf kl/jlt{t b/n] x'g] Jofh /sd / wgL a}ssf] lgodfg';f/ nfUg] cGo b:t'/
;d]t a'emfpg d~h'/L 5 . shf{sf] efvf Dofb gf3]df Dofb gf3]sf] shf{df a}s
lgodfg';f/ nfUg] k]gfn Aofh ;d]t a'emfpg dGh'/L 5 . pk/f]Qmfg';f/ d}n÷] xfdLn]
lnPsf] ÷ lng] 3/ shf{ cGtu{tsf] C0f /sdsf] ;'/If0fafkt c? s;}sf] xs bfjL
gnfUg], cGo s;}nfO{ s'g} Joxf]/faf6 lwtf] aGws /fhLgfdf jf cGo s'g} lnvt
u/L glbPsf], s'g} c8\8f cbfntdf d'2f dfldnf ljjfb gePsf] d]/f]÷xfd|f] Psnf}6L
xsef]u btf{ lt/f] rngsf] tkl;ndf pNn]lvt ;DklQ wgL a}snfO{ lwtf]aGws
n]lvlbPsf] 5'÷5f}+ . d}n÷] xfdLn] pk/f]Qmfg';f/sf] 3/ shf{ cGtu{t lnPsf] / lng]
C0f /sdsf] ;Dk"0f{ ;fjfF Aofh /sd / wgL a}s + sf] lgodfg';f/ d}n] ÷xfdLn] ltg'{
a'emfpg' kg]{ cGo /sd ;d]t km5\of}6{ geP;Dd of] lnvt sfod} /xg]5 . d}n÷] xfdLn]
lnPsf]÷lng] ;Dk"0f{ C0f /sd r'Qmf geP;Dd lwtf]aGws lbPsf] tkl;ndf pNn]lvt
;DklQ s'g} lsl;dn] gf:g], laufg]{ jf df]n 36\g] sfd ug]{ 5}g / c? s;}nfO{ s'g}
– 35 –
– 36 –
Joxf]/faf6 x:tfGt/0f ug]{ 5}g÷ 5}gf},+ u/] o;} sfuhaf6 ab/ xf]; . wgL a}s;+u d÷xfdLn]] u/]sf] zt{
e+u u/]df jf shf{sf] b'?kof]u u/]df efvf Dofb afFsL 5Fbd } f klg afFsL ;fFjf Aofh;d]tsf] ;Dk"0f{ n]gf
/sd wgL a}s + n] dfu u/]sf] ;do leq a'emfpg] 5' ÷5f+} . a'emfpg g;s] jf ga'emfO{ cfn6fn u/]df
jf a'emfpg l3ª\GofO{ jf l9nf] u/]df d}n] ÷ xfdLn] shf{sf] ;'/If0f afkt wgL a}ssf] gfddf lwtf]
aGws kfl/t u/l lbPsf] tkl;ndf pNn]lvt crn ;DkQL a}s + tyf ljQLo ;+:yf ;DaGwL P]g
adf]lhd wgL a}s + cfk}mn] lnnfd laqmL, lzn 6]08/, g]uf]lzo;g jf cfk}mn] ;sf/ u/L jf cGo s'g}
Joj:yf u/L cfˆgf] C0f /sd c;"n pk/ u/L lng' xf]nf . ;'/If0f afkt lwtf] aGws kfl/t tkl;ndf
pNn]lvt crn ;DkQL s'g} Joxf]/fn] sRrf 7x/] jf cGo s'g} sf/0fn] lnnfd laqmL x'g g;ls wgL
a}ssf] ;Dk"0f{ n]gf /sd c;"n pk/ x'g g;s]df jf af+sL /x]df pQm kmd{ sDkgL / jf d]/f]÷ xfd|f] cGo
crn ;DktL / jf d]/f]÷xfd|f] xs nfUg] cGo rn crn ;DklQaf6 ;d]t pk/f]Qm k|so[ f ckgfO{ wgL
a}s
+ n] ;Dk"0f{ n]gf /sd c;"n pk/ u/]df d]/f] ÷ xfd|f] d~h'/L 5 ;fy} g]kfn /fi6« a}s }+ sf] sfnf];r
" L
;DaGwL kl/kq adf]lhd d xfdLnfO{ sfnf] ;"rLdf ;dfj]z u/]df ;d]t xfd|f] d~h'/L 5 . kl5 d]/f] ÷
xfd|f] ;DklQ hfg' kg]{ xf]Og egL ph'/ ug]{ 5}g÷5}gf+} . u/] o;} lnvtn] ab/ xf];\ . wgL a}sn]
;'/If0fafkt lwtf]df lnPsf] tkl;nsf] ;DklQ 3/ hUuf wgL a}sn] tf]lslbPsf] aLdf sDkgL;+u ;Dk"0f{
hf]lvd se/ x'g] u/L aLdf ;d]t u/fpg] 5'÷5f} . gu/fPdf wgL a}s cfk}mn] aLdf u/fO{ nfUg] lk|ldod
b:t'/ e'QmfgL lbO{ ;f] /sd shf{ ;/x c;"n pk/ u/]df d]/f]÷xfd|f] d~h'/L 5 egL d]/f] ÷ xfd|f] dgf]dfg
v'zL/fhLsf ;fy wgL a+s } s} ejgdf a;L of] lwtf]aGwssf] lnvt n]lv ;lx5fk u/L wgL a}s + nfO{
lbofF÷lbof}+ . ;fIfL lsgf/fsf ;b/ . of] lwtf]aGwssf] lnvt cfh} /lhi6]z « g kfl/t u/L lbg] 5'÷5f} .
tkl;n
;'/If0f n]lvlbPsf] crn ;DklQsf] ljj/0f M
d}n] ÷xfdLn] o;} shf{ cGtu{t d]/f] ÷xfd|f] gfddf v/Lb ul/lnPsf] ÷ lgdf{0f u/]sf] d ÷ xfdL
================================================sf] gfddf dfnkf]t sfof{no ====================df btf{ /x]sf] k"j{
===========================klZrd===========================pQ/============= blIf0f=========== sf] rf/ lsNnf leqsf]
======================lhNnf =================g=kf=÷ uf=lj=;= j8f g+=========== l:yt ls=g+=================sf] If]qkmn
============== sf] hUuf / ;f] hUufdf =================================ag]sf]÷agfPsf] =======================nDjfO{
============= rf}8fO{ ePsf]====== ====tNn] =============ju{ lkm6sf] kSsL 3/ / ;f] 3/df h8fg ePsf] wf/f
aQL Pj+ eljiodf lgdf{0f x'g] 3/ tNnf nufot 3/ hUufn] rr]s { f] ;Dk"0f{ lnu nufkft ;d]t .
– 37 –
– 38 –
shf{ td;'s g+= &
-3/ shf{sf] cfGtl/s td;'s_
lnlvtd wgLsf gfd===============================lhNnf=========================g=kf=÷uf=lj=;= j8f g+=
===== l:yt=========================== /fli6«o jfl0fHo a}s + zfvf sfof{no================== -o;kl5
wgL a}+s elgPsf] 5_ lnvt ul/lbg] C0fLsf] gfd=========================================
======================ljefu÷sfof{no÷df k|f=ln=÷ln=÷ ;fem]bf/L÷k|fk] f| O{6/l;k, ldlt====================
df btf{ g+= ================= ========================= sfod ePsf] ================ lhNnf
======================g=kf=÷uf=lj=;=÷j8f g+= ====== l:yt ====================================sf] tkm{af6
clVtof/ k|fKt ;~rfns÷;fe]mbf/÷k|f]k|fO{6/ =========================================== lhNnf
bfF=
================g=kf=÷uf=lj=;= j8f g+= =======a:g] jif{======== sf]==================÷jf========================

C0fLsf] ;xL5fk
sf]÷ ls 5f]/f÷5f]/L÷kTgL ========= ==============lhNnf=========================g=kf=÷uf=lj=;= j8f

g+= ======a:g] jif{ ======= sf] >L ========================================================================== -o;
kl5 o; lnvtdf C0fL elgPsf] 5_ n] wgL a}s + af6 cfhsf ldltdf 3/ shf{ cGtu{t 3/
lgdf{0f ug{÷3/ vl/b ug{ ÷3/ dd{t ug{÷3/ tNnf yk ug{ ?= =========================
-cIf/]kL ===================================================_ lgDg tflnsfdf pNn]v eP cg';f/ shf{
afF=
lnPsf] l7s ;fFrf] xf] . pQm shf{sf] ;fFjf Aofh /sd tyf cGo b} b:t'/ ;d]t cfhsf ldltn]
u|;
] cjlw ================ ;lxt============== leqdf ;dfg dfl;s ls:tfdf k6s k6s u/L
a'´fpg] 5'÷5f}+ . pQm shf{df jflif{s========== k|ltztsf b/n] x'g] Aofh, Aofh b/ kl/jt{g
ePdf kl/jlt{t b/n] x'g] Aofh /sd / wgL a}s + sf] lgodfg';f/ nfUg] cGo b:t'/ ;d]t
a'´fpg] 5'÷5f}+ . shf{sf] efvf Dofb gf3]df Dofb gf3]sf] shf{df a}s + lgodfg';f/ nfUg]
========== k|ltzt k]gfn Aofh ;d]t a'´fpg dGh'/L 5 . pk/f]Qmfg';f/ tf]lsPsf] efvfleq
tf]lsP adf]lhdsf] ls:tfdf dfly pNn]lvt ;fFjf /sd / ;f]sf] Aofh /sd / tf]lsP
adf]lhdsf cGo /sdx? ;d]t wgL a}s + nfO{ a'´fpg] 5'÷5f}+ . a'´fO{g eg] jf =================
kmf/fd eg]{ n]vs M–
@_==============================================================!
!_==============================================================!
ls:tfsf] efvf gf3]df jf d}n÷] xfdLn] wgL a}s + nfO{ u/L lbPsf] tk;Lndf pNn]lvt s'g} klg
zt{ kfngf gu/]df g]kfn /fi6« a}s + af6 hf/L ePsf] sfnf] ;"rL ;DaGwL kl/kq adf]lhd
pk/f]Qm kmd{÷sDkgL÷pBf]u÷;+rfns÷;f´]bf/÷d÷xfdLnfO{ sfnf] ;"rLdf /fVg] sf/jfxL
;fIfL
cl3 a9fO{ d}n÷] xfdLn] pk/f]Qm shf{sf] ;'/If0f jfkt wgL a}s + sf] gfddf ldlt========================
df /lhi6«z ] g g+============== af6 lwtf] aGwsL kfl/t u/L lbPsf] ;DklQ a}s + tyf ljlQo ;+:yf
;DaGwL P]g, @)^# adf]lhd wgL a}s + n] lnnfd laqmL u/L jf cfkm}n] ;sf/ u/L jf sAhf
u/L jf cGo tj/n] cfkm\gf] C0f /sd c;"n pk/ ug{] qmddf xs x:tfGt/0f u/L wgL a+s } sf]
c;'n pk/ u/L lng' kg{] ;Dk"0f{ ;fFjf, Jofh / cGo /sd c;"n pk/ u/L lnPdf d]/f]÷xfd|f]
d~h'/L 5 . ;'/If0f jfkt lwtf] aGws kfl/t ;DklQ s'g} Joxf]/fn] sRrf 7x/] jf cGo s'g}
Joj:yf ubf{ ;d]t a}s + sf] lng' kg]{ ;Dk"0f{ /sd c;"n pk/ x'g g;sL ge} afFsL /xg uPdf
afFsL /x]sf] ;fFjf, Aofh / cGo /sd ;d]t pQm kmd{÷sDkgL÷jf d]/f]÷xfd|f] gfdsf] cGo rn
crn ;DklQ jf d]/f]÷xfd|f] xs nfUg] cGo rn crn ;DklQ ;d]taf6 wgL a}s + sf] ;Dk"0f{
;fFjf Aofh / a}s + n] lng' kg]{ cGo /sd ;d]t c;"n pk/ u/L lnPdf d]/f]÷xfd|f] d~h'/L
5 . kl5 lng kfpg] xf]Og{ egL ph'/ ug]{ 5}g egL d]/f]÷xfd|f] dgf]dfg v';L/fhLn] wgL a}s + s}
sfof{nodf a;L of] C0f td;'sdf ;lx5fk u/L wgL a}s + nfO{ lbPF÷lbof}+ . ;fIfL lsgf/fsf
;b/ .
C0fLsf] ;lx5fk
bfofF afofF
b:tvt M
Olt ;Dat @)=============;fn===========dlxgf=========ut] /f]h=========zed\ .
– 39 –
– 40 –
shf{ td;'s g+= *
z}lIfs shf{sf] nflu ;'/If0f jfkt kfl/t x'g] lwtf]aGws lnvt
lnlvtd wgLsf gfd ====================lhNnf==========================g=kf=÷ uf=lj=;= j8f g+= ==== ====

=========================l:yt /fli6«o jfl0fHo a}s + , zfvf sfof{no ===========================-o; kl5 o; lnvtdf
wgL a}s + elgPsf] 5_ lnvt u/L lbg] C0fLsf] gfd ======================================= =======sf] ÷ls gftL÷
gftLgL÷a'xf/L ===================================sf] ÷ ls 5f]/f÷5f]/L ÷klt÷kTgL =========================================
lhNnf ==============================g=kf=÷uf=lj=;=j8f g+= =============a:g] jif{ ==========sf]÷ls
============================================ -o; kl5 C0fL elgPsf] 5 _ n] wgL a}saf6 cfhsf ldltdf z}lIfs
shf{ cGtu{t d]/f] ÷xfd|f] ÷5f]/f ÷ 5f]/L÷gflt ÷gfltgL÷klt÷kTgL÷a'xf/L ======================================
lhNnf ==========================g=kf=÷uf=lj=;= j8f g+======a:g] jif{=====sf]÷ls ======= ============ ======= ======
nfO{ ========= == ================================================df =================================================ljifosf]
cWoog ug{ k7fpg] k|of]hgsf] nflu wgL a}s + af6 Ps} k6s jf k6s–k6s ?================================
-cIf/]kL============== ======== ====== ================================_ z}lIfs shf{ lng]5' ÷5f}+ . pQm shf{sf] ;f+jf
/sd shf{sf]] clGtd ls:tf lnPsf] ldltn] ========jif{ ;Dddf ;dfg dfl;s ls:tfdf / ;f] sf] Jofhsf]
xsdf shf{sf] clGtd ls:tf lat/0f ;Ddsf] cjlwdf ljtl/t shf{sf] Aofh dfl;s ?kdf / To;kl5sf]
Aofhsf] xsdf ;f+jf /sd / ;f]sf] x'g] Aofh ;d]t ;dfg dfl;s ls:tfdf k6s–k6s u/L a'emfpg]
5'÷5f}+ . pQm shf{df aflif{s========k|ltztsf b/n] x'g] Aofh a'e ' mfpg'sf ;fy} Jofh b/df kl/jt{g
ePdf kl/jlt{t b/n] x'g] Jofh /sd / wgL a}s + sf] lgodfg';f/ nfUg] cGo /sdx? ;d]t wgL a}s + nfO{
a'emfpg d~h'/ 5 . pk/f]Qmfg';f/ d÷xfdLn] lnPsf] ÷ lng] z}lIfs shf{ cGtu{tsf] C0f /sdsf]
;'/If0f afkt c? s;}sf] xs bfjL gnfUg], cGo s;}nfO{ s'g} Joxf]/faf6 lwtf] aGws, /fhLgfdf jf cGo
s'g} lnvt u/L glbPsf], s'g} c8\8f cbfntdf d'2f dfldnf, lajfb gePsf] dfnkf]t sfof{no
========================sf] nutdf btf{ /xL ;f]lx sfof{nodf b:t'/ a'emfO{ cfPsf] tkl;ndf pNn]lvt
crn ;Dklt========================================n] ldlt =========================df d'NofÍg u/] cg';f/ xfn
df]n ?===========================-cIf/]kL=================================_ kg]{ ;DklQ ;'/If0f afkt lwtf] aGws
n]lv lbPsf] 5'÷ 5f}+ . d÷xfdLn] lnPsf] pk/f]Qmfg';f/sf] z}lIfs shf{ cGtu{t lnPsf] / lng] C0fdf
/ eljiodf lng] jf k|fKt ug]{ s'g} klg C0f ;'ljwf ;d]tsf] ;Dk"0f{ n]gf /sd ;fjfF Aofh, lkm, sld;g,
k]gfn Aofh, z'Ns cflb ;a} /sd wgL a}ssf] lgodfg';f/ efvf Dofb leq r'Qmf a]dfv u/L a'emfpg]
5' ÷5f}} . pQm /sdx? km5\of}6{ geP;Dd of] lnvt sfod} /xg]5 . d}n] ÷ xfdLn] lnPsf] ÷lng] ;Dk"0f{
C0f /sd r'Qmf geP;Dd lwtf] aGws n]lvlbPsf] tkl;ndf pNn]lvt ;DklQ a}s + sf] :jLs[lt lagf
s'g} lsl;dn] gf:g], ljufg]{ jf df]n 36fpg] sfo{ ug]{ 5}g, u/] sfg"gadf]lhd Ifltk'lt{ a'emfpg'sf ;fy}
;hfFosf] efuL x'g5 ] ;fy} pQm ;DklQ c? s;}nfO{ s'g} Aoxf]/faf6 x:tfGt/0f ul/lbg] 5}g÷5}gf}
u/]df o;} sfuhaf6 ab/ xf]; . wgL a}s;+u d÷xfdLn] u/]sf] zt{ e+u u/]df jf shf{ b'?kof]u] u/]df
– 41 –
– 42 –
efvfsf] Dofb afFsL 5Fbd } f klg afFsL ;fFjf Jofh ;d]tsf] ;Dk"0f{ n]gf /sd wgL a}sn] dfu u/]sf] ;do
leq a'emfpg] 5'÷5f+} . a'emfpg g;s] jf ga'emfO{ cfn6fn u/]df jf a'emfpg l3ª\GofO{ jf l9nf]
u/]df shf{sf] ;'/If0f afkt lwtf] lbPsf] tkl;ndf pNn]lvt ;DklQ a}s tyf ljQLo ;+:yf ;DaGwL
P]gn] lbPsf] clwsf/ k|of]u u/L wgL a}s cfk}mn] sAhf u/L jf gu/L lnnfd laqmL, lzN8 6]08/,
g]uf]lzo;g jf cfk}mn] ;sf/ u/L jf cGo s'g} Joj:yf u/L cfˆgf] C0f /sd c;"n pk/ u/L lng'
xf]nf . ;'/If0f afkt lwtf] lbPsf] tklzndf pNn]lvt crn ;DklQ s'g} Joxf]/fn] sRrf 7x/] jf cGo
s'g} sf/0fn] lnnfd laqmL x'g g:fsL wgL a}s + sf] ;Dk"0f{ n]gf /sd c;"n pk/ x'g g;s]df jf afFsL
/x]df d]/f]÷xfd|f] cGo rn crn ;DklQ hfoh]yf /÷jf d]/f]÷xfd|f] xs nfUg] cGo rn crn hfoh]yf
;DklQ ;d]taf6 pko'Qm k|so[ f ckgfO{ wgL a+s } sf] ;Dk"0f{ n]gf /sd c;"n pk/ u/]df d]/f]÷xfd|f]
d~h'/L 5 . ;fy} g]kfn /fi6« a+s} af6 hf/L ePsf] sfnf];r " L ;DaGwL kl/kq adf]lhd d÷xfdL ;d]tnfO{
sfnf] ;"rLdf ;dfj]z u/]df ;d]t d]/f]÷xfd|f] d~h'/L 5 . kl5 d]/f]÷xfd|f] ;DklQ hfg' kg]{ xf]Og egL
ph'/ ug]{ 5}g . u/]df o;} lnvtn] ab/ xf]; . wgL a}sn] ;'/If0f afkt lwtf]df lnPsf] tkl;nsf]
;DklQ wgL a}sn] tf]lslbPsf] aLdf sDkgL;+u ;Dk"0f{ hf]lvd se/ x'g] u/L aLdf ;d]t u/L ;f]sf]
lgoldt gljs/0f ug],{ u/fpg] 5'÷5f+} . gu/fPdf wgL a}s + n] cfk}mn] aLdf u/fO{ nfUg] lk|ldod b:t'/
e'QmfgL lbO{ ;f] /sd shf{ ;/x c;"n pk/ u/]df ;d]t d]/f]÷xfd|f] d~h'/ 5 egL d]/f]÷xfd|f] dgf]dfg
v';L/fhLsf ;fy wgL a}s + sf] ejgdf a;L of] lwtf]aGwssf] lnvt n]lv ;lx5fk u/L wgL a}s + nfO{
lbof+÷lbof}+ . ;fIfL lsgf/fsf] ;b/ . of] lwtf] aGwssf] lnvt cfh} /lhi6«z ] g kfl/t ul/lbg]5÷' 5f}+ .
tkl;n
;'/If0f n]lvlbPsf] crn ;DklQsf] ljj/0f M
d÷xfdLn] o;} shf{ cGtu{t d÷xfd|f] gfddf btf{ k|dfl0ft /x]sf] d÷xfdL==================================
===================================================sf] gfddf dfnkf]t sfof{no=====================df btf{ /x]sf] k"j{
================================= klZrd=========================== pQ/========================== blIf0f ================ sf]
rf/ lsNnf leqsf] =============================lhNnf =====================g=kf=÷ uf=lj=;=j8f g+=
============================================l:yt ls=g+ = ===============================sf] If] q kmn
======================================================= sf] hUuf / ;f] hUufdf ====================================== ag]sf]
÷agfPsf]=======================nDjfO{ ==================rf}8fO{ ePsf] =============== tNn] ================== ju{lkm6sf]
kSsL 3/ / ;f] 3/df h8fg ePsf] wf/f aQL Pj+ eljiodf yk lgdf{0f x'g] 3/ tNnf nufot 3/
hUufn] rr]s { f] ;Dk"0f{ lnu nufkft ;d]t .

– 43 –
– 44 –
shf{ td;'s g+= (
z}lIfs shf{sf] cfGtl/s td;'s
lnlvtd wgLsf gfd ==================== lhNnf ===================gf=kf ÷uf=lj=;=÷ j8f g+==============

b:tvt M
bf=
C0fLsf] ;lx5fk
l:yt /fli6«o jfl0fHo} a+s } zfvf sfof{no ==========-o; kl5 wgL a+s } elgPsf] 5_ lnvt u/L lbg]
C0fL gfd =========================sf] gflt÷gfltgL÷a' x f/L ==========sf] ÷ ls 5f] / L÷5f] / f÷
kTgL=========================lhNnf ==============g=kf=÷uf=lj=;=÷ j8f g+= a:g] jif{ ============sf]÷ls
>L=================-o; kl5 o; lnvtdf C0fL elgPsf] 5_ n] wgL a+s } af6 cfhsf ldltdf z}lIfs
af=
shf{ cGtu{ t d÷d] / f] ÷ xfd| f ] 5f] / f÷5f] / L÷gflt÷gfltgL÷kTgL÷a' x f/L=================lhNnf

================g=kf=÷uf=lj=;=j8f g+= =====a:g] jif{==============sf]÷ls >L================================
nfO{=======================df ljifosf] cWoog k|of]hgsf] nflu z}lIfs shf{ cGtu{t ? ===================
-cIf/]kL ? ===========================_ lgDg tflnsfdf pNn]v eP cg';f/ lnPsf] l7s ;fFrf] xf] . pQm
shf{sf] ;fFjf /sd shf{sf] clGtd ls:tf lnPsf] ldltn] ========jif{ ;Dddf ;dfg dfl;s ls:tfdf
/ ;f]sf] Aofhsf] xsdf shf{sf] clGtd ls:tf ljt/0f;Ddsf] cjlwdf ljtl/t shf{sf] Aofh dfl;s
?kdf / To;kl5sf] Aofhsf] xsdf ;fFjf /sd / ;f]sf] x'g] Aofh ;d]t ;dfg dfl;s ls:tfdf
kmf/d eg{] n]vs M
@_==============================================================!
!_==============================================================!
;fIfL
=========leqdf a'emfpg] 5' ÷5f+} . pQm shf{df jflif{s===========k|ltztsf b/n] x'g] Aofh a'emfpg] 5'
÷5f+} . ;fy} pQm Aofh b/df kl/jt{g ePdf kl/jlt{t b/n] x'g] Aofh /sd wgL a+s } sf] lgodfg';f/
nfUg] cGo b:t'/ ;d]t a'emfpg d~h'/L 5 . pk/f]Qm shf{sf] e'QmfgL cjlw;Dd a}s + sf] ;Dk"0f{ ;fFjf
Jofh / tf]lsP adf]lhd wgL a+s } nfO{ a'emfpg' kg{] cGo /sdx? ;d]t wgL a+s } nfO{ tf]lsPsf]
ls:tfdf ga'emfPdf jf a'emfpg g;s]df jf d+n } ÷
] xfdLn] wgL a+s } nfO{ u/L lbPsf] tk;Lndf
pNn]lvt zt{ aGb]hx? kfngf gu/]df g]kfn /fi6« a+s } af6 hf/L ePsf] sfnf];r " L ;DaGwL kl/kq
adf]lhd d÷xfdL / ljBfyL{ ;d]tnfO{ sfnf];r " Ldf /fVg] sf/jfxL cl3 a9fO{ d}n÷ ] xfdLn] lnPsf]
pk/f]Qm shf{sf] ;'/If0f jfkt wgL a}s + sf] gfddf ldlt ==============df / =g+= ========af6 lwtf] aGws
kfl/t ul/lbPsf] crn ;DklQ a+s } tyf ljlQo ;+:yf P]g, @)^# adf]lhd wgL a+s } n] lnnfd laqmL
u/L jf cfkm+n } ] ;sf/ u/L jf sAhf u/L jf cGo tj/n] cfkm\gf] C0f /sd c;"n pk/ ug{] qmddf
xs x:tfGt/0f u/L wgL a+s } sf] ;Dk"0f{ ;fFjf Aofh / cGo /sd ;d]t c;"n pk/ u/L lnPdf
d]/f]÷ xfd|f] d~h'/L 5 . ;'/If0f jfkt lwtf]aGws kfl/t crn ;DklQ s'g} Aoxf]/fn] sRrf 7x/] jf
cGo s'g} sf/0fn] lnnfd laqmL x'g g;s]df jf lnnfd laqmL ubf{ jf cGo s'g} Joj:yf ubf{ ;d]t
wgL a+s } n] lng' kg{] afFsL ;Dk"0f{ /sd c;"n pk/ ge} afFsL /xg uPdf afFsL /x]sf] ;fFjf Jofh /
cGo /sd ;d]t d]/f]÷xfd|f] gfdsf] cGo rn crn ;DklQ jf d]/f]÷xfd|f] xs nfUg] cGo rn crn
;DklQ ;d]taf6 wgL a+s } sf] ;Dk"0f{ ;fFjf Jofh / cGo /sd ;d]t c;"n pk/ u/L lnPdf ;d]t
d]/f]÷xfd|f] d~h'/L 5 egL d]/f]÷xfd|f] dgf]dfg v';L/fhLn] wgL a+s } s} sfof{nodf a;L of] C0f lnPsf]
td;'s n]vL ;lx5fk ;d]t u/L /fli6«o jfl0fHo a+}s zfvf sfof{no======================== nfO{
lbP+÷lbof+÷ } ;fIfL lsgf/fsf] ;b/ .
– 45 –
– 46 –
ls:tf e'QmfgL tflnsf M
ldlt ls:tf lnPsf] /sd ;lx5fk
zt{ aGb]hx? M
! pQm z}lIfs shf{sf] ;fFjf /sd ? =================-cIf/]kL ===============================_ df ;os8f==========k|ltztsf
b/n] x'g] Aofh ? ======================-cIf/]kL ==============================_ ;d]t yku/L hDdf ? ======================_
cIf/]kL ==================_ r'Qmf ug{ shf{sf] clGtd ls:tf e'QmfgL ePsf] ldltn] ! -Ps_ dlxgf leq klxnf]
ls:tf / To;kl5 dfl;s ls:tfaGbL u/L k|To]s dlxgfsf] d;fGt leq ? ========================sf b/n] ============ls:tf
;d]t===============ls:tf;Dd a'emfO{ efvf k'Ug] clGtd ls:tf ÷ dlxgfdf h] hlt /sd afFsL x'g cfp5 ;f]
Psd'i6 a'emfO{ r'Qmf ug{5 ] ÷
' 5f+} .
@= pNn]lvt Aofh b/ ;do ;dodf kl/jt{g x'g ;Sg]5 . Aofh b/ kl/jt{g ePdf kl/jlt{t b/ cg';f/ s} Aofh
/sd ltg{ a'emfpg d~h'/ 5 .
# ljBfyL{n] aLr}df k9fO{ 5f]8d ] f k9fO{ 5f]8s] f] # -tLg_ dlxgf leq ;Dk"0f{ shf{ r'Qmf ug{k' g{5 ] .
$= pQm shf{ cGtu{t ;DalGwt sn]hnfO{ e'QmfgL ug{' kg{] sn]h z'Ns sn]hsf] lahs (Invoice) cg';f/ ls:tf
ls:tfdf ;DalGwt lzIf0f ;+:yf÷C0fLnfO{ e'QmfgL lbOg]5 .
% ls:tf e'QmfgL k"j{ ljBfyL{sf] lgoldt xflh/L / k/LIffdf ;lDdlnt ePsf] k|df0f kq ;DalGwt z}lIfs ;+:yfaf6
wgL a}snfO{ pknAw u/fpg' kg{5 ] .
^ shf{ ;DaGwL a+s } sf] ljBdfg gLlt lgod Pj+ zt{ / ;f]df kl5 ;do ;dodf x'g] kl/jt{g ;d]tnfO{ kfngf
ug{] 5'÷5f+} .
& wgL a+s } tyf C0fL aLr ;xdtL ePsf] ldlt ==============sf] shf{ ;'ljwf kq nufot ;do ;dodf x'g] ;+zf]wg
;d]t o; lnvtsf] cleGg c+u x'g5 ] .
*= ;'/If0f lbPsf] crn ;DklQsf] Ifltk"lt{ wgL a+s } n] kfpg]u/L wgL a+s } n] tf]sL lbPsf] aLdf sDkgL;Fu ;Dk"0f{
hf]lvd Aoxf]g]{ u/L C0fLn] aLdf ug{k' g{] / ;f] sf] ;Ssn kf]lnl; -aLdf n]v_ wgL a+s } df k]z ug{k' g{5
] . aLdf
gjLs/0f u/fpFbf nfUg] lk|ldod jfktsf] /sd aLdfsf] lk|ldod a'emfpg tf]lsPsf] ldlt eGbf & -;ft_ lbg
cufj} a'emfO{ ;f] sf] lg:;f wgL a}s + df k]z ug{k' g{5
] . aLdf gljs/0f gu/fPdf wgL a+s } n] g} aLdf gljs/0f
ul/lbg] 5 / ;f] lk|ldod wgL a+s } n] g} C0fLsf shf{ vftfdf vr{ n]lv aLdf sDkgLnfO{ e'QmfgL ul/g] 5 . ;f]
/sd shf{ ;/x g} C0fLaf6 c;"n pk/ ul/g]5 .
( cGo zt{x? wgL a+s } sf] lgod cg';f/ x'g5 ] .

} sf] tkm{af6 C0fLsf] ;xL 5fk
shf{ OGrfh{ ;xfos k|aGws k|aGws bfofF afofF

– 47 –
– 48 –
shf{ td;'s g+= !)
-uf8L shf{sf] cfGtl/s td;'s_
lnlvtd wgLsf gfd=====================lhNnf ========================g=kf=÷uf=lj=;=÷j8f g+========= l:yt
/fli6«o jfl0fHo a+s } zfvf sfof{no ======================-o; kl5 o; lnvtdf wgL a}s ] elgPsf] 5_
b:tvt M
bf=
C0fLsf] ;lx5fk
lnvt u/L lbg] C0fL gfd ================================= ljefu÷sfof{no÷df k|f=ln=÷ln ;fem]bf/L÷

k|fk] f| O6/l;k ldlt ============ df btf{ g+========sfod ePsf] ================lhNnf ================g=kf=÷uf=lj=;=
j8f g+ = ========l:yt ========== sf] tkm{ a f6 clVtof/ k| f Kt ;+ r fns÷;fem] b f/÷k| f ] k | f O{ 6 /
=======lhNnf===========gu/kflnsf÷uf=lj=;= j8f g+=========a:g] jif{ ========sf] ===============jf===============sf]÷ls
af=
gflt÷gfltgL÷a' x f/L =====================sf] ÷ ls 5f] / f÷5f] / L÷kTgL=================lhNnf

===============g=kf÷uf=lj=; j8f g+===========a:g] jif{ =====sf]÷ls >L==================================== -o;
kl5 o; lnvtdf C0fL elgPsf] 5_ n] wgL a+s } ================af6 cfhsf ldltdf uf8L shf{ cGtu{t
OlGhg gDa/===============r]l;; g+===========df]8n ] g+==========sf] gofF÷k'/fgf]============vl/b ug{ jfkt
? ================ -cIf/]kL============================_ shf{ lnPsf] l7s ;fFrf] xf] . pQm shf{sf] ;fFjf Aofh
/sd / cGo b:t'/ ;d]t tklzndf pNn]lvt zt{ aGb]h adf]lhd cfhsf ldltn] =========leq ;dfg
kmf/d eg{] n]vs M
@_==============================================================!
!_==============================================================!
;fIfL
dfl;s ls:tfdf k6s k6s u/L ======= df a'emfpg] 5'÷5f+} . pQm shf{df jflif{s =============k|ltztsf
b/n] x'g] Aofh a'emfpg'sf ;fy} Aofh b/ kl/jt{g ePdf kl/jlt{t b/n] x'g] Aofh /sd a'emfpg
d~h'/L 5 . shf{sf] efvf Dofb gf3]df Dofb gf3]sf] shf{ /sddf wgL a+s } sf] lgodfg';f/ nfUg]=======
k|ltzt xhf{gf Aofh ;d]t a'emfpg d~h'/L 5 . pk/f]Qmfg';f/ tf]lsPsf] efvf leq tf]lsP
adf]lhdsf] ls:tfdf pNn]lvt ;fFjf /sd, ;f]sf] Aofh /sd / tf]lsP adf]lhd wgL a}s + nfO{
a'emfpg' kg{] cGo /sdx? ;d]t wgL a+s } nfO{ a'emfpg] 5'÷5f+} . a'emfO{g eg] jf========= ls:tfsf]
efvf gf3]df jf tk;Lndf pNn]lvt s'g} zt{ kfngf gu/]df g]kfn /fi6« a+s } af6 hf/L ePsf]
sfnf];r " L ;DaGwL kl/kq adf]lhd pk/f]Qm kmd{÷sDklg÷pBf]u÷;+rfns÷;fem]bf/÷d÷xfdLnfO{
sfnf];r " Ldf /fVg] sf/jfxL cl3 a9fO{ wgL a+s } sf] gfddf ldlt ================df >L g]kfn ;/sf/
oftfoft Aoj:yf ljefu==========af6 /lhi6«z ] g ePsf] ============sf] An' a's adf]lhd pQm ;jf/L
;fwg ;f]em} kqmfp u/L jf sAhfdf lnO{ jf h] h:tf] cj:yfdf 5 ;f]xL cj:yfdf a}s + tyf ljlQo
;+:yf ;DaGwL P]g, @)^# adf]lhd lnnfd laqmL u/L jf cGo Joj:yf u/L cfkm\gf] C0f /sd c;"n
pk/ ug{] qmddf xs x:tfGt/0f u/L wgL a+s } sf] ;Dk"0f{ ;fFjf Aofh / cGo /sd ;d]t c;"n pk/
u/L lnPdf d]/f]÷xfd|f] d~h'/L 5 . laqmL ug{] k|of]hgsf] nflu pk/f]Qm ;jf/L ;fwg klqmg g;s]df
jf kqmfp k/] klg laqmL ug{ g;sL a}s + sf] ;Dk"0f{ n]gf /sd c;"n pk/ ge} afFsL /xg uPdf afFsL
/x]sf] ;fFjf Aofh / cGo /sd ;d]t pQm k|f=ln=÷ln=÷ ;fem]bf/L÷k|fk] f| O6/;Lk / jf d]/f]÷xfd|f]
gfdsf] cGo crn ;DklQ / jf pQm k|f=ln=÷ln=÷;fem]bf/L÷k|fk] f| O6/l;k / jf d]/f]÷xfd|f] xs nfUg]
cGo rn crn ;DklQ ;d]taf6 wgL a+s } sf] ;Dk"0f{ ;fFjf Aofh / cGo /sd ;d]t c;"n pk/
u/L lnPdf d]/f]÷xfd|f] d~h'/L 5 . kl5 pQm kmd{ ÷sDkgL÷pBf]u / jf d]/f]÷xfd|f] rn crn
;DklQaf6 c;"n pk/ u/L lng kfpg] xf]Og egL slx+ st} ph'/ ug{] 5}g, u/]df o;} lnvtn] ab/
u/L lbg' egL d]/f]÷xfd|f] dgf]dfg v';L/fhLn] wgL a+s }+ s} sfof{nodf a;L C0f td;'sdf ;lx5fk
u/L /fli6«o jfl0fHo a+s +} zfvf sfof{no============ nfO{ lbPF÷ lbof+} . ;fIfL lsgf/fsf] ;b/ .
– 49 –
– 50 –
zt{ aGb]hx? M
!= pQm ? =======================-cIf/]kL ==============================================_ df ;os8f=============k|ltztsf b/n] x'g]
Aofh ;d]t yk u/L ? ====================== -cIf/]kL =====================================================_ r'Qmf ug{ cfhsf
ldltn] =========================leq ! -Ps_ ls:tf / To;kl5 dfl;s lstfaGbL u/L k|To]s dlxgfsf] d;fGt leq
? ================================sf b/n] ====================ls:tf ;d]t ==========================ls:tf;Dd a'emfO{ efvf
k'Ug] clGtd ls:tf÷dlxgfdf h]hlt /sd afFsL x'g cfpF5 ;f] /sd Psd'i6 a'emfO{ r'Qmf ug{5 ] ÷
' 5f+} . Aofh
/sd a+s } lgodfg';f/ x/]s dlxgfdf u0fgf ul/g] 5 / ;f] u0fgf u/]sf] ;fFjf Jofh ls:tf u0fgf u/L dlxgfsf]
d;fGt leq r'Qmf ug{' kg{5 ] . r'Qmf gu/]df dlxgf ;dfKt ePsf] klxnf] lbgaf6 g} jflif{s @ -b'O_{ k|ltztsf
b/n] k]gfn Jofh / Jofhsf] Jofh ;d]t ltg{ a'emfpg d~h'/L 5 .
@= pNn]lvt Aofh b/ =============df ;do ;dodf kl/jt{g x'g ;Sg]5 . Jofh b/ kl/jt{g ePdf kl/jlt{t b/n]
x'g] Jofh /sd ltg{ a'emfpg d~h'/ 5 .
#= C0fLn] a'emfpg' kg{] ================ls:tfsf] /sd afFsL /xg uPdf wgL a+s } n] h'g;'s} avt klg pQm ;jf/L
;fwg sAhf ug{ ;Sg]5 / ;f] ldlt;Dd d}n] ÷xfdLn] wgL a}s + df a'emfPsf] /sd lkmtf{ kfpgsf nflu bfjL ug{]
5}g . d}n÷ ] xfdLn] wgL a+s } nfO{ a'emfPsf] /sd s6fO{ ltg{ a'emfpg afFsL /xg] /sd wgL a+s } n] pQm ;jf/L
;fwg lnnfd laqmL jf cGo Joj:yf u/L c;"n pk/ ug{ ;Sg]5 .
$= wgL a+s } nfO{ ltg{' a'emfpg' kg{] /sd r'Qmf geP;Dd pQm ;fj/L ;fwg wgL a+s } n] tf]lslbPsf] aLdf sDkgL;Fu
;Dk"0f{ hf]lvd Joxf]g]{ u/L C0fLn] ;fj/L ;fwgsf] k'/f df]nsf] aLdf ug{k' g{5 ] . ;f] aLdfsf] Ifltk"lt{ wgL a+s } n]
kfpg] 5 . ;f] aLdfsf] ;Ssn kf]ln;L wgL a+s } df k]z ug{' kg{5 ] . ;f] aLdf u/fpFbf nfUg] vr{ / aLdfsf] lk|ldod
OToflb shf{ ls:tf /sd ;fy ;fy} ltb{} a'emfpb} hfg] 5'÷5f+} . aLdf gljs/0f u/fpFbf nfUg] lk|ldod jfktsf]
/sd aLdfsf] lk|ldod a'emfPsf] ldlt eGbf & -;ft_ lbg cufj} a'emfO{ ;f] sf] lg:;f wgL a+s } df k]z ug{k' g{5] .
aLdf gljs/0f gu/fPdf wgL a}s + n] g} aLdf gljs/0f ul/lbg] 5 / ;f] lk|ldod wgL a+s } n] g} C0fLsf shf{
vftfdf vr{ n]vL aLdf sDkgLnfO{ e'QmfgL ul/g]5 . ;f] /sd shf{ ;/x g} C0fLaf6 c;'n pk/ ul/g] 5 .
%= wgL a}s + sf] ;Dk"0f{ shf{sf] ;fFjf Jofh ;lxtsf] wgL a+s } nfO{ a'emfpg' kg{] cGo /sdx? r'Qmf geP;Dd pQm
;jf/L ;fwg a+s } sf] gfddf btf{ /xg]5 . ls:tf e'QmfgL ePkl5 wgL a}s + n] pQm ;jf/L ;fwg sfg"g adf]lhd
d]/f]÷xfd|f] gfddf gfd;f/L ul/lbPdf d]/f] ÷xfd|f] d~h'/L 5 .
^= pQm ;jf/L ;fwg rnfpFbf jf rfn' /fVbf a'emfpg' kg{] ;jf/L s/ ;d]tsf ;Dk"0f{ s/x? / cGo ;a} k|sf/sf]
e}k/L cfpg] vr{ d ÷xfdL cfkm}n + ] ltg{ Aoxf]g{ { d]/f]÷xfd|f| ] d~h'/L 5 .
&= wgL a+s } af6 lnPsf] shf{sf] ls:tf hDdf u/L ;Dk"0f{ shf{ /sd r'Qmf geP;Dd pQm ;jf/L ;fwg ;'rf?
cj:yf -slG8zg_ df /fVg]5' ÷5f+} . ;f] cjlw leq wgL a+s } n] rfx]df h'g;'s} ;dodf klg pQm ;jf/L ;fwg
lg/LIf0f ug{ ;Sg]5 . o;/L lg/LIf0f ubf{ ;jf/L ;fwgsf] kf6{kh " f{ ljuf/L jf ;§f k§f u/]sf] kfOPdf jf cGo
s'g} sf/0faf6 pQm ;fj/L ;fwg rfn' cj:yfdf /x] ePsf] b]lvg gcfPdf wgL a+s } nfO{ u/L lbPsf] zt{ aGb]h
pNn+3g u/]sf] 7fgL wgL a+s } n] pQm ;jf/L ;fwg sAhf u/L gf]S;fgL ePsf] /sd Ifltk"lt{ jfkt bfjL u/]df
;f] bfjL ad]flhdsf] /sd ltg{] Joxf]g]{ 5'÷5f+} .
– 51 –
– 52 –
*= wgL a+s } af6 lnPsf] shf{ r'Qmf geP;Dd pQm ;fj/L ;fwgdf wgL a+s } s} :jfldTj sfod /xg]5 / wgL a+s } sf]
xs clwsf/df afwf x'g] u/L a+s } sf] d~h'/L a]u/ cGo s;}nfO s'g} Joxf]/fn] xs 5f8L lbg] jf lwtf] aGwsL
lbg], laqmL ug{] cflb sfo{ ug{] 5}g ÷ 5}gf+} .
(= ;jf/L ;fwg k|of]u ubf{ d]/f]÷xfd|f] / ÷jf d]/f]÷ xfd|f] s'g} lsl;dsf] nfk/jfxLn] ubf{ s'g} b08 hl/jfgf OToflb
ltg{' a'emfpg' kg{] ePdf To;sf] hjfkmb]xL d ÷xfdL ÷ g} x'g] 5' ÷5f+} . To;af6 s'g} Iflt x'g uPdf ;f] sf]
Ifltk"lt{ ;d]t Joxf]g{ d~h'/ 5'÷5f+} .
!)= shf{ ;DaGwL a}ssf] ljBdfg gLlt lgod Pj+ zt{ / ;f]df kl5 ;do ;dodf x'g] kl/jt{g ;d]tnfO{ kfngf
ug]{ 5' ÷5f} .
!!= wgL a+s } tyf C0fL aLrdf ;xdlt ePsf] ldlt==================sf] shf{ ;'ljwf kq nufot wgL a+s } n] ;do
;dodf u/]sf] ;+zf]wgx? ;d]t o; lnvtsf] cleGg c+u x'g5 ] .
!@= cGo zt{x? wgL a+s } sf] lgod cg';f/ x'g5 ] .

} sf] tkm{af6 C0fLsf] ;xL5fk
– 53 –
– 54 –
shf{ td;'s g+= !!
-z]o/ shf{sf] td;'s_
lnlvtd wgLsf gfd==============================================lhNnf=======================g=kf=÷uf=lj=;= j8f

b:tvt M
bfF=
C0fLsf] ;lx5fk
g+========l:yt /fli6«o jfl0fHo a+s } zfvf sfof{no=====================-o; kl5 o; lnvtdf wgL a+s }
elgPsf] 5_ lnvt u/L lbg] C0fLsf] gfd=====================================ljefu÷sfof{no÷
k| f =ln÷ln=÷;fem] b f/L÷k| f ] k | f O6/;Lk, ldlt==================== df btf{ g+ = ============== sfod
afF=
ePsf]=================lhNnf=======================g=kf=÷uf=lj=;= j8f g+=================l:yt =====================

sf] tkm{af6 clVtof/ k|fKt ;+rfns÷;fem]bf/÷k|f]k|fO6/=================== lhNnf=====================
g=kf=÷uf=lj=;= j8f g+=======a:g] jif{==========sf] >L========================================jf ========================
sf]÷ls gflt÷gfltgL÷a'xf/L =============================sf] ÷ls 5f]/f÷5f]/L ÷kTgL ===================lhNnf
=================g=kf=÷uf=lj=;= j8f g+= ==============a:g] jif{ =========== sf] ÷ ls >L =================================
kmf/d eg]{ n]vs M
@_==============================================================!
!_==============================================================!
;fIfL
-o; kl5 o; lnvtdf C0fL elgPsf] 5_ n] wgL a+s } af6 cfhsf ldltdf================= shf{ cGtu{t
? =================== -cIf/]kL========================_ dfq shf{ lnPsf] l7s ;fFrf] xf] . pQm shf{sf]
;fFjf============= leq;Dddf Psd'i6 a'emfpg] 5'÷5f+} . ;f] shf{df jflif{s============k|ltztsf b/n] x'g]
Jofh q}dfl;s ?kdf a'emfpg d]/f]÷xfd|f] d~h'/L 5 . ;f] shf{sf] ;'/If0f jfkt tk;Lndf pNn]lvt
z]o/ lwtf] lbPsf] 5'÷5f+} . pk/f]Qmfg';f/ tf]lsPsf] efvf Dofb leq pNn]lvt ;fFjf /sd / ;f] sf]
a+s} lgodfg';f/ x'g] Jofh ;d]tsf /sdx? wgL a+s } nfO{ a'emfpg] 5'÷5f+} . a'emfO{g÷a'emfPgf}] eg]
jf d}n÷ ] xfdLn] a+s} nfO{ u/L lbPs]f s'g} klg zt{ kfngf gu/]df g]kfn /fi6« a+s } af6 hf/L ePsf]
sfnf] ;"rL ;DaGwL kl/kq adf]lhd pk/f]Qm kmd{ sDkgL, ;f] sf] ;+rfns, ;fem]bf / d ÷ xfdL
;d]tnfO{ lgodfg';f/ sfnf] ;"rLdf /fVg] sf/jfxL cl3 a9fO{ d}n] ÷ xfdLn] pk/f]Qm shf{sf] ;'/
If0f jfkt lwtf]df lbPsf] tk;Lndf pNn]lvt z]o/x?af6 wgL a+s } n] cfkm\gf] ;Dk"0f{ n]gf /sd
c;"n pk/ u/L lnPdf d]/f]÷xfd|f] d~h'/L 5 . ;f]af6 a+s } nfO{ ;Dk"0f{ ;fFjf Jofh /sd c;"n pk/
gePdf pQm k|f=ln=÷ln=÷;fem]bf/L kmd{÷ d]/f]÷xfd|f] cGo rn crn ;DklQaf6 ;d]t a+s } sf]
;Dk"0f{ n]gf ;fFjf Aofh /sd c;"n pk/ u/L lng' xf]nf egL d]/f]÷xfd|f] dgf]dfg v';L/fhLn] wgL
a+s
} s} sfof{nodf a;L of] C0f lnPsf] td;'s n]vL ;lx5fk ;d]t u/L /fli6«o jfl0fHo a+s } zfvf
sfof{no ==========================nfO{ lbPF÷lbof+÷ } ;fIfL lsgf/fsf] ;b/ .
– 55 –
– 56 –
lwtf]sf] ljj/0f M
z]o/ hf/L ug{] z]o/ gDa/ s"n z]o/

qm=;+= z]o/ wgLsf] gfd
sfof{no b]lv ;Dd hDdf ;+Vof
zt{ aGb]h M–
!= ahf/ d"No ================% k|ltzt eGbf sd ePdf z]o/sf] ahf/ d"Nosf] pNn]lvt k|ltzt C0f dfq sfod
/fVgsf nflu C0fLn] gk'u dflh{g jfktsf] /sd hDdf u/L C0f /sd 36fpg' kg{5 ] cyjf C0fnfO{ pNn]lvt
k|ltzt dflh{g leq /fVg C0fLn] kof{Kt yk lwtf] :j?k z]o/ a+s } df lwtf] lbg' kg{5
] .
@= wgL a+s} n] dflh{g dfu u/]sf] =========lbg leq C0fnfO{ dflh{g leq Nofpg C0fL dGh'/ ub{5 . pk/f]Qm adf]lhd
x'g g;s]df jf gu/]df a+s } n] lwtf]df /x]sf z]o/x? laqmL u/L cfkm\gf] C0f /sd c;"n pk/ u/]df dGh'/L 5 .
#= wgL a+s } sf] C0f /sd r'Qmf geP;Dd pk/f]Qm z]o/ lsQfx? cGo s;}nfO{ a]r ljvg ug{ gkfpg] u/L wgL
a+s
} af6 /f]Ssf ug{ z]o/ k|df0f kqsf ;Ssn k|ltx? wgL a+s } sf] lgoGq0fdf /fVg d~h'/ ub{5÷' ub{5f+} .

} sf] tkm{af6 C0fLsf] ;xL5fk
– 57 –
– 58 –
shf{ td;'s g+= !@
k"j{ lgof{t shf{sf] cfGtl/s td;'s
lnlvtd wgLsf gfd ===================lhNnf===================g=kf=÷uf=la=;=j8f g+= ===l:yt

/fli6«o jfl0fHo a+s } , zfvf sfof{no =====================-o; kl5 o; lnvtdf wgL a}s elgPsf] 5_
lnvt u/L lbg] C0fLsf] gfd===== ============================= =====ljefu÷sfof{nodf ldlt====================df
btf{ g+=========================sfod ePsf] ============= lhNnf====================g=kf= ÷ uf=la=;= j8f
g+= =========l:yt =========================== ======== k|f=ln=÷ln=÷;fem]bf/L÷k|fk] f| O{6/l;k ÷sf] tk{maf6
clVtof/ k|fKt ============ ==lhNnf =====================g=kf=÷uf=lj=;=j8f g+= ==========a:g] jif{ =====sf]
!_
@_
#_kmf/d eg]{n]vsM
÷ls ;+rfns ÷ cWoIf÷;fem]bf/÷k|fk] f| O{6/÷>L ======================================== -o; kl5 o;

lnvtdf C0fL elgPsf] 5_ n] wgL a}saf6 cfhsf ldltdf =========================== shf{ cGtu{t
?= ==================== -cIf/]kL =================== =============== =======_ C0f lnPsf] l7s ;f+rf] xf] .
pk/f]Qmfg';f/ lnPsf] C0f /sddf jflif{s ========k|ltztsf b/n] x'g] Aofh / ;do ;dodf wgL
a}s
+ af6 Aofh b/df kl/jt{g u/]df kl/jlt{t b/n] x'g] Aofh x/]s q}dfl;s ?kdf a'emfO{ wgL
;fIfLx?M
a}ssf] lgodfg';f/ nfUg] cGo b:t'/ / ;+fjf cfhsf ldltn] ===================leq Ps d'i7 jf k6s
k6s u/L a'emfpg] 5' ÷ 5f} . pk/f]Qm shf{sf] efvf Dofb gf3]df wgL a}s + sf] lgodfg';f/ nfUg]
k]gfn Jofh ;d]t a'emfpg d~h'/L 5 . pk/f]Qmfg';f/ wgL a}snfO{ a'emfpg' kg]{
pk/f]Qmfg';f/sf] ;f+jf Aofh /sd / cGo b:t'/ ;d]t a'emfpg] 5' . a'emfO{g eg] d}n] ÷ xfdLn]
wgL a}snfO{ u/L lbPsf] lnvt zt{ e+u u/]d ] f g]kfn /fi6« a}ssf] lgb]z{ g adf]lhd hf/L ePsf]
sfnf] ;"lr ;DaGwL kl/kq adf]lhd pk/f]Qm kmd{ ÷ sDkgL ÷ pBf]u ÷ k|f=ln=÷ lnld6]8 / jf
d ÷ xfdL ;d]t nfO{ sfnf] ;"rLdf ;dfj]z u/L ;'/If0f afkt ldlt ===================df /=g+=
================ af6 lwtf]aGws kfl/t u/L lbPsf] ;DkQL a}s tyf ljlQo ;+:yf ;DaGwL P]g, @)^#
adf]lhd wgL a+s } n] sAhf u/L jf gu/L lnnfd laqmL u/L jf g]uf]lzo;g u/L jf a}s cfk}mn]
;sf/ u/L jf cGo tj/n] cfkmgf] C0f /sd c;'n pk/ ug]{ qmddf xs x:tfGt/0f
u/L wgL a}ssf] ;Dk"0f{ n]gf /sd c;"n pk/ u/L lnPdf d]/f] ÷ xfd|f] d~h'/L 5 . sydsbflrt
pNn]lvt crn ;DklQ s'g} sf/0fn] sRRff 7x/L lnnfd laqmL x'g g;s]df jf lnnfd laqmL ubf{
;d]t wgL a}ssf] ;Dk"0f{ n]gf ;fFjf Aofh /sd c;"n pk/ gePdf afFsL /xg] ;f+jf Aofh
;d]tsf] /sd pk/f]Qm kmd{÷sDkgL÷pBf]u÷;fem]bf/÷k|fk] f| O{6/ / jf d]/f] . xfd|f] cGo rn crn
;DklQ jf d]/f]÷xfd|f] xs nfUg] cGo hfoh]yf rn crn ;DklQ ;d]taf6 dfyL pNn]lvt k|so[ f
ckgfO{ wgL a}s + sf] ;Dk"0f{ n]gf /sd c;"n pk/ u/L lnPdf ;d]t d]/f]÷xfd|f] d~h'/L 5 elg
d]/f]÷xfd|f] dgf]dfg v';L/fhLn] wgL a}s + s} sfof{nodf a;L of] td;'s n]vL ;f] df ;lx5fk ;d]t
u/L wgL /fli6«o jfl0fHo a+s } zfvf sfof{no =====================nfO{ lbofF+ ÷lbof}+ . ;fIfL lsgf/fsf]
;b/ .
b:tvt
bfofF afofF
– 59 –
– 60 –
shf{ td;'s g+= !#
-TR shf{sf] td;'s_
lnlvtd lnvt u/fO{ lng]=====================lhNnf=====================g=kf=÷uf=lj=;=j8f g+========l:yt
/fli6«o jfl0fHo a+s } zfvf sfof{no===================-o; kl5 wgL a+s } elgPsf] 5_ lnvt u/L lbg]
g]kfn ;/sf/====================dGqfno==============ljefu==========================sfof{nodf ldlt ==============df
btf{ e} btf{ g+= =================sfod ePsf]================ l:yt =================pBf]u kmd{÷sDkgLsf]
b:tvt M
bf=
C0fLsf] ;lx5fk
tkm{af6 clVtof/ k|fKt ;+rfns÷;fem]bf/÷k|f]k|fO{6/ >L====================== sf] gflt÷gfltgL÷

a'xf/L================= sf] 5f]/f÷5f]/L÷kTgL ===============lhNnf=============== g=kf=÷uf=lj=;= j8f g+= ======a:g]
jif{ ========sf] ======================cfu] o; pBf]u÷kmd{÷sDkgLsf] gfddf cf=j= @)======÷@)==== sf] nflu
:jLs[t ;Ldf ?====================-cIf/]kL ======================================_ cGtu{t o; pBf]u÷kmd{÷sDkgLn]
af=
pk/f]Qm ;Ldf cGtu{t /xL k6s k6s jf Ps}k6s u/L vf]Ng] k|lttkq cGtu{t k6s k6s jf Ps}
k6s k|fKt x'g] sfuhftx? 5'6fO{ lngsf] nflu wgL a+s } af6 C0f ;'ljwf lng cfjZos ePsf] x'bF f
of] lnvt u/L lbPsf] 5'÷5f+} . o;/L k6s k6s jf Ps} k6s u/L vf]Ng] k|lttkq cGtu{t k|fKt x'g]
sfuhftx? 5'6fO{ nu] jfkt a+s } nfO{ ltg{' a'emfpg' kg{] ;fFjf Aofhsf] /sd r'Qmf ug{ g;s]df ;f]
r'Qmf ul/lbg g;s]sf] ;fFjf Aofh /sdsf] jflif{s =======k|ltztsf b/n] jf wgL a+s } n] ;do ;dodf
Aofhb/ kl/jt{g u/]df kl/jlt{t b/n] x'g] Aofh nufO{ k|lttkqsf] sfuhft 5'6fO{ nu]sf] ldltn]
a9Ldf ========lbg ;Dddf r'Qmf ug{] u/L 6«:6 l/l;K6 (Trust Receipt) shf{ sf/f]jf/sf] nflu of]
kmf/d eg]{ n]vs M
@_==============================================================!
!_==============================================================!
;fIfL
td;'s u/L lbPsf] l7s ;fFrf] xf] . shf{ lnvtsf] cfwf/df pk/f]Qm k|lttkq ;DalGwt sfuhftx?
xfd|f] gfddf b/kL7 ul/lbg' xf]nf . wgL a+s } d]/f]÷xfd|f] gfddf b/kL7 u/L lbPtfklg pQm shf{
r'Qmf gx'Gh]n ÷wgL a}s + sf] shf{sf] ;fFjf Jofh ;lxtsf] ;Dk"0f{ /sd r'Qmf ug{ g;s]df pk/f]Qm
k|lttkq cGtu{t k|fKt ;a} ;fdfgx? wgL a+s } n] sAhf u/L lnnfd laqmL u/L jf cGo s'g} Joj:yf
u/L k|fKt x'g] /sd pQm shf{df hDdf u/]df d]/f]÷xfd|f] d~h'/L 5 . pQm ;fdfgx? sAhf g} x'g
;s]g jf sAhf e} laqmL g} x'g ;s]g jf s]xL ;fdfg sAhf e} laqmL ubf{ klg wgL a+s } sf] ;fFjf Aofh
;lxtsf] ;Dk"0f{ n]gf /sd r'Qmf x'g g;s]df jf wgL a+s } n] rfx]df pk/f]Qm shf{x? ;f]em} c;'n
pk/ ul/lng of] shf{ jf d}n÷ ] xfdLn] wgL a}s + af6 lnPsf] cGo shf{ tyf ;'ljwfsf] ;'/If0f jfkt
wgL a+s } sf] gfddf dfnkf]t sfof{no ===========/ g+= ============ldlt============ sf] lnvtdf n]lv lbPsf]
rn crn ;DklQaf6 jf >L÷>LdtL÷;'>L=========== n] jf pBf]u÷kmd{ sDkgLn] n]lvlbPsf] AolQmut
÷;+:yfut hdfgtaf6 ;d]t c;'n pk/ ul/lnPdf d]/f]÷xfd|f] d~h'/L 5 . ;f]af6 ;d]t wgL a+s } sf]
;Dk"0f{ n]gf afFsL ;fjf Jofhsf] /sd c;'n gePdf c;'n pk/ x'g afFsL ;fFjf Jofh ;lxtsf]
;Dk"0f{ /sd o; pBf]u÷kmd{ sDkgLsf] :jfldTjdf /x]sf] jf xs nfUg] cGo rn crn ;DklQ wgL
a+s
} n] sAhf u/L ;f] rn crn ;DklQaf6 wgL a}s + n] dfly pNn]lvt k|so[ f adf]lhd afFsL ;fjf
Aofh ;lxtsf] n]gf /sd c;"n pk/ ul/lnPdf ;d]t d]/f]÷xfd|f] d~h'/L 5 . Dofb leq shf{ r'Qmf
gePdf wgL a+s } sf] lgodfg';f/ nfUg] k]gfN6L Aofh tyf kF"lhs[t Aofh ;d]t a'emfpg d~h'/L 5 .
pk/f]Qmfg';f/ lnPsf] shf{ /sd efvf Eofb leq r'Qmf gu/]df pQm pBf]u÷kmd{÷sDkgL /
d÷xfdL ;d]tnfO{ g]kfn /fi6« a+s } sf] sfnf] ;"rL ;DaGwL lgb{z ] g÷kl/kq adf]lhd sfnf];r " Ldf
/fv]df ;d]t d~h'/L 5 egL d]/f]÷xfd|f] dgf]dfg v';L/fhLsf ;fy wgL a+s } sf] sfof{nodf a;L of]
td;'s n]lv ;f]df ;lx5fk ;d]t u/L wgL /fli6«o jfl0fHo a}s + zfvf sfof{no========== nfO{
lbPF÷lbof+} . ;'/If0f lbg] ;d]tsf ;fIfL lsgf/fsf ;b/ .
b:tvt
bfofF afofF
– 61 –
– 62 –
shf{ td;'s g+=!$
AolQmn] kmd{÷sDkgLnfO{ lbg] hdfgLsf] td;'s
lnlvtd lnvt u/fO{ lng] /fli6«o jfl0fHo a}s + , zfvf sfof{no ==========================,
lnvt ul/lbg] >L =========== ========================== =============sf] gflt÷gfltgL÷a'xf/L
>L ==== ========== ====================== ============sf] 5f]/f÷5f]/L÷klt÷kTgL ======== =======
lhNnf ================== g=kf=÷ uf=lj=;= j8f g+=====a:g] jif{=====sf] >L ==========================
=====================cfu] =====================ljefu÷ sfof{nodf k|f=ln=÷ ln=÷ ;fem]bf/L
kmd{÷k|f=kmd{ g+= =============== ldlt =====================================df /lhi68{÷btf{
ePsf] ================================= lhNnf===================g=kf=÷uf=lj=; j8f g+=======l:yt
====================================== k|f=ln= ÷ ln=÷;fem]bf/L kmd{ ÷k|f=kmd{ / lgh;+u
!_
@_
;DalGwt tn pNn]lvt kmd{ ÷sDkgL ;d]tn] o; /fli6«o jfl0fHo a}s + , zfvf

#_kmf/d eg]{n]vsM
sfof{no ===================== af6 ====================cflb Ps} zLif{sdf jf ljleGg zLif{s

cGtu{t ================================= ============================ ;~rfngfy{ cfheGbf cl3
lnPsf] C0f ;'ljwf tyf u/]sf] sf/f]jf/ cGtu{tsf] a}s + sf] n]gf /sd / o;kl5 klg
dfly pNn]lvt Ps} zLif{sdf jf ljleGg zLif{s cGtu{t Ps} k6sdf jf k6s k6s
;fIfLx?M
u/L lng] C0f ;'ljwf tyf a}s + ;+u ug]{ cGo ;Dk"0f{ sf/f]jf/, pNn]lvt zLif{s
cGtu{t lng] C0f ;'ljwf tyf ug]{ ;Dk"0f{ sf/f]jf/, gljs/0f ug'{ k/]df a}s + n] k6s–
k6s gljs/0f ;d]t ug]{ u/L hDdf ?= ============= -cIf/]kL ============================_
;Ddsf] C0f tyf ug]{ a}l+ s¨ sf/f]jf/ ;d]tsf] nflu hdfgL a;L lbg lgh C0fL
======================= ================== ============================ åf/f cg'/f]w eO{ cfPsf] / ;f]
adf]lhd hdfgL a;L hdfgLsf] lnvt u/L lbg d]/f]÷xfd|f] dGh'/ ePsf] x'gfn] lgh
C0fLsf] /f]xj/df lgh C0fL =================================== ====================================
/ lgh;+u ;DalGwt tn pNn]lvt kmd{÷sDkgLn] o; cuf8L lnPsf] / o;kl5 lng]
pk/f]Qm C0f ;'ljwf tyf ug]{ ;Dk"0f{ a}ls¨ sf/f]jf/ / ;f]sf] gljs/0f ug'{
k/]df a}s + n] k6s–k6s gljs/0f ;d]t ug]{ ;Dk"0f{ sf/f]jf/ / C0fLsf] cg'/f]wdf wgL
a}s
+ n] C0f ;Demf}tfsf] zt{x? kl/jt{g u/L jf gu/L C0fLnfO{ lwtf]sf] d'No
? =========================== -cIf/]kL ============================================ _ n] vfd];Dd
eO{/x]sf] shf{ /sddf yk shf{ k|jfx u/]df ;f] yk shf{ ;d]tsf] nflu hdfgL a;L
of] hdfgLsf] lnvt n]lvlbPsf] 5' . lgh C0fL ================ ================
============================== / lgh C0fL;u ;DalGwt tn pNn]lvt kmd{÷sDkgLn]
dfly pNn]lvt zLif{s cGtu{t s'gk} lg lnvt, r]s, e'QmfgL k'hf{ a}s + df k]z u/L a}s
+
lgodfg';f/ lnPsf] / lng] C0f ;'ljwf tyf cGo a}ls¨ sf/f]jf/ cGt/utsf] a}s + sf]
lng'kg]{ ;fFjf Jofh / nfu]sf] b:t'/ ;lxtsf] n]gf /sd lgh C0fL / lgh;+u
– 63 –
– 64 –
;DalGwt tn pNn]lvt kmd{÷sDkgLn] C0f ln+bf / n]gb]g jf cGo s'g} a}ls¨ sf/f]jf/ ubf{ u/fpFbf
ul/ lbPsf] lnvt ;d]tdf pNn]lvt zt{, a}s + lgodsf] clwgdf /xL C0f ;'ljwf tyf a}ls¨ sf/f]jf/
;d]tsf] ;Dk"0f{ ;f+jf /sd / a}s + lgodfg';f/sf] Aofh tyf kl5 Aofh b/df kl/jt{g ePdf a}s + n]
tf]ss] f] Jofh b/ cg';f/ x'gu] /L ;Dk"0f{ ;fFjf Jofh hf] nfu]sf] b:t'/ ;d]t a}s + n] tf]ss ] f] efvf leq
lgh C0fL / lgh C0fL;+u ;DalGwt tn pNn]lvt kmd{÷sDkgLnfO{ ltg{ a'emfpg nufpg] 5'÷5f}+ .
lgh C0fLn] a}s+ ;+usf] zt{ ;Demf}tf e¨ u/L efvf Dofb leq ;Dk"0f{ shf{sf] ;fjfF Jofh r'Qmf gu/]df a}s +
lgod adf]lhd nfUg] afFsL Jofh, k]gfn Aofh, k'h F Ls/0f Jofh ;d]tsf] ;Dk"0f{ /sd ltg{ nufpg]
5'÷5f}+ . C0fL / C0fL;+u ;DalGwt sDkgL÷kmd{n] efvf Dofbleq ltg'{ kg]{ ;Dk"0f{ ;fFjf Aofh
ga'emfPdf jf shf{ b'?kof]u u/]df jf lxgfldgf u/]df jf ;DalGwt shf{sf] zt{ / a}s + lgodsf]
clwgdf g/xL zt{ ;+Demf}tf kfngf gu/]df efvfsf] Dofb afFsL 5Fb}df klg o; a}s + zfvfaf6 o;
cl3 lnPsf] / o;kl5 lng] C0f / e}/x]sf] shf{ /sddf yk shf{ lnPdf ;f] yk shf{ ;d]tsf] ;f“ jf
/ af“ sL Aofh, xhf{gf, k'h F Ls/0f Aofh OToflb ;Dk"0f{ a}s + sf] n]gf /sd d]/f]÷] xfd|f] 3/ 3/fgf u}x|
hfoh]yfaf6 c;"n pk/ u/]df d]/f]÷xfd|f] d~h'/L 5 . kl5 uP/ Psfsf] sf/f]jf/df d]/f]÷xfd|f]
;DklQaf6 c;"n pk/ ug{ kfO{g] xf]Og{ egL s'g} k|sf/sf] ph'/ jfh'/ ug]{ 5}g . u/] o;} lnvtaf6 ab/
xf];\ . lgh C0fL / lgh;+u ;DalGwt kmd{÷sDklgn] o; a}s + ;+u dfly pNn]lvt C0f ;'ljwf a}ls¨
sf/f]jf/ u?Gh]n dfly pNn]lvt yk shf{ lnPdf ;f] yk shf{ / dfly pNn]lvt a}s + sf] ;Dk'0f{ n]gf
/sd km5\of{6} geP;Dd, gljs/0f ePsf]df ;f] sf] ;Dk"0f{ /sd km5\of{6} gePsf] cj:yf;Dd of] lnvt
sfod /xg] 5 . ;fy} g]kfn /fi6« a}s + åf/f sfnf] ;"rL Aoj:yf ;DaGwdf hf/L ul/Psf] lgb]z { g adf]lhd
C0fL / d]/f]÷ xfd|f] gfd sfnf] ;"rLdf /fv]df d]/f]÷xfd|f] d~h'/L 5 egL d]/f]÷xfd|f] dgf]dfg v'zL/fhLn]
zfvf sfof{no ============================df a;L pk/f]Qm adf]lhdsf] ;Dk"0f{ Aoxf]/f k9L jfrL lnvtsf]
dtnj / kl/0ffd ;d]t a'lem hdfgLsf] lnvt n]vL lnvt u/fO{ lng] /fli6«o afl0fHo a}s + , zfvf
sfof{no ====================================== nfO{ lbof}+ . o;sf] Psk|lt a'lem lnoF
“÷lnof}+ . ;fIfL lsgf/fsf]
;b/ .
C0fL;+u ;DalGwt kmd{÷sDkgLx?sf] gfdfjnL / b:tvtM–
Gffd M– clVtof/k|fKt AolQmsf] b:tvt M–
-s_
-v_
-u_
hdfgL lbg]sf] gful/stf g+=
hdfgL n]lv lbg]sf] ;xL5fkM–
bfofF afofF
C0fLsf] tk{maf6
– 65 –
– 66 –
shf{ td;'s g+= !%
JolQmn] JolQmnfO{ lbg] hdfgLsf] td;'s
lnlvtd lnvt u/fO{ lng] /fli6«o jfl0fHo a}s + , zfvf sfof{no=======================

lnvt ul/lbg] >L ================================================================sf]
gftL÷gfltgL÷a'xf/L >L ==== ========== ======================================= ============sf]
5f]/f÷5f]/L÷klt÷kTgL ======== ======= lhNnf ================== g=kf=÷ uf=lj=;= j8f
g+=======a:g] jif{=========sf] >L =========================== =============cfu] ======= ====================
==========sf] gflt÷gfltgL÷a'xf/L >L ====== ========== ====================== ============sf]
5f]/f÷5f]/L÷klt÷kTgL ======== ======= lhNnf ===================== g=kf=÷ uf=lj=;= j8f
g+=====a:g] jif{=====sf] >L ========================= ==================================n] o; /fli6«o
!_
@_
#_kmf/d eg]{n]vsM
afl0fHo a}s + , zfvf sfof{no =================== af6 =============cflb Ps} zLif{sdf jf

ljleGg zLif{s cGtu{t ================================= ============================ k|of]hgfy{
cfheGbf cl3 lnPsf] C0f ;'ljwf tyf u/]sf] sf/f]jf/ cGtu{tsf] a}s + sf] n]gf /sd
/ o;kl5 klg dfly pNn]lvt Ps} zLif{sdf jf ljleGg zLif{s cGtu{t Ps} k6sdf
;fIfLx?M
jf k6s–k6s u/L lng] C0f ;'ljwf tyf a}s + ;+u ug]{ cGo ;Dk"0f{ sf/f]jf/, pNn]lvt
zLif{s cGtu{t lng] C0f ;'ljwf tyf ug]{ ;Dk"0f{ sf/f]jf/, gljs/0f ug'{ k/]df a}s + n]
k6s–k6s gljs/0f ;d]t ug]{ u/L hDdf ?= ============= -cIf/]kL ============================_
;Ddsf] C0f tyf ug]{ a}lsË sf/f]jf/ ;d]tsf] nflu hdfgL a;L lbg lgh C0fL
======================= ================== ============================ åf/f cg'/f]w eO{ cfPsf] / ;f]
adf]lhd hdfgL a;L hdfgLsf] lnvt u/L lbg d]/f] d~h'/ ePsf] x'gfn] lgh
C0fLsf] /f]xj/df lgh C0fL ======================================== n] o; cufl8 lnPsf] /
o;kl5 lng] pk/f]Qm shf{ tyf a}l+ sË ;'ljwf tyf ug]{ ;Dk"0f{ a}lsË sf/f]jf/ / ;f]
sf] gljs/0f ug'{ k/]df a}s + n] k6s–k6s gljs/0f ;d]t ug]{ ;Dk"0f{ sf/f]jf/ /
C0fLsf] cg'/f]wdf wgL a}s + n] C0f ;Demf}tfsf] zt{x? kl/jt{g u/L jf gu/L
C0fLnfO{ lwtf]sf] d"No ? =========================== -cIf/]kL =========================== _ n]
vfd];Dd eO{/x]sf] shf{ /sddf yk shf{ k|jfx u/]df ;f] yk shf{ ;d]tsf] nflu
hdfgL a;L of] hdfgLsf] lnvt n]lvlbPsf] 5' . lgh C0fL ================ ================
n] dfly pNn]lvt zLif{s cGtu{t s'gk} lg lnvt, r]s, e'QmfgL k'hf{ a}s + df k]z
u/L a}s + lgodfg';f/ lnPsf] / lng] shf{, a}l+ sË ;'ljwf tyf cGo a}lsË sf/f]jf/
cGt/utsf] a}s + sf] lng'kg]{ ;fFjf Aofh / nfu]sf] b:t'/ ;lxtsf] n]gf /sd lgh
C0fLn] C0f ln+bf / n]gb]g jf cGo s'g} a}lsË sf/f]jf/ ubf{ u/fpFbf u/L lbPsf]
lnvt ;d]tdf pNn]lvt zt{, a}s + lgodsf] clwgdf /xL C0f ;'ljwf tyf a}lsË
– 67 –
– 68 –
sf/f]jf/ ;d]tsf] ;Dk"0f{ ;fFjf /sd / a}s + lgodfg';f/sf] Aofh tyf kl5 Aofh b/df kl/jt{g ePdf
a}s+ n] tf]ss
] f] Aofh b/ cg';f/ x'g] u/L ;Dk"0f{ ;fFjf Aofh hf] nfu]sf] b:t'/ ;d]t a}s + n] tf]ss
] f] efvf
leq lgh C0fLnfO{ ltg{ a'emfpg nufpg] 5'÷5f}+ . lgh C0fLn] a}s + ;+usf] zt{ ;Demf}tf eË u/L efvf
Dofb leq ;Dk"0f{ shf{sf] ;fjfF Aofh r'Qmf gu/]df a}s + lgod adf]lhd nfUg] afFsL Aofh, k]gfn Aofh,
k"h
F Ls/0f Aofh ;d]tsf] ;Dk"0f{ /sd ltg{ nufpg] 5'÷5f}+ . C0fLn] efvf Dofbleq ltg'{ kg]{ ;Dk"0f{ ;fFjf
Aofh ga'emfPdf jf shf{ b'?kof]u u/]df jf lxgfldgf u/]df jf ;DalGwt shf{sf] zt{ / a}s + lgodsf]
clwgdf g/xL zt{ ;Demf}tf kfngf gu/]df efvfsf] Dofb afFsL 5Fbd } f klg o; a}s
+ zfvfaf6 o; cl3
lnPsf] / o;kl5 lng] C0f / e}/x]sf] shf{ /sddf yk shf{ lnPdf ;f] yk shf{ ;d]tsf] ;fFjf / afFsL
Aofh, xhf{gf, k"h F Ls/0f Aofh OToflb ;Dk"0f{ a}s
+ sf] n]gf /sd d]/f] 3/ 3/fgf u}x| hfoh]yfaf6 c;"n
pk/ u/]df d]/f]] d~h'/L 5 . kl5 uP/ Psfsf] sf/f]jf/df d]/f ;DklQaf6 c;"n pk/ ug{ kfO{g] xf]Og{
egL s'g} k|sf/sf] ph'/ jfh'/ ug]{ 5}g . u/] o;} lnvtaf6 ab/ xf];\ . lgh C0fLn] o; a}s + ;+u dfly
pNn]lvt C0f ;'ljwf a}lsË sf/f]jf/ u?Gh]n dfly pNn]lvt yk shf{ lnPdf ;f] yk shf{ / dfly
pNn]lvt a}s + sf] ;Dk"0f{ n]gf /sd km5\of{6} geP;Dd, gljs/0f ePsf]df ;f]sf] ;Dk"0f{ /sd km5\of{6}
gePsf] cj:yf;Dd of] lnvt sfod /xg] 5 . ;fy} g]kfn /fi6« a}s + åf/f sfnf] ;"rL Aoj:yf ;DaGwdf
hf/L ul/Psf] lgb]z { g adf]lhd C0fL / d]/f]] gfd sfnf] ;"rLdf /fv]df d]/f]÷xfd|f] d~h'/L 5 egL
d]/f]÷xfd|f] dgf]dfg v'zL/fhLn] zfvf sfof{no ============================df a;L pk/f]Qm adf]lhdsf]
;Dk"0f{ Aoxf]/f k9L jfrL lnvtsf] dtna / kl/0ffd ;d]t a'lem hdfgLsf] lnvt n]vL lnvt u/fO{
lng] /fli6«o jfl0fHo a}s + , zfvf sfof{no ========================================= nfO{ lbPF . o;sf] Ps k|lt
a'lem lnPF . ;fIfL lsgf/fsf] ;b/ .
hdfgL lbg]sf] gful/stf g+=

hdfgL n]lv lbg]sf] ;xL5fkM–
bfofF afofF
C0fLsf] tk{maf6
Olt ;Djt\ @)========;fn============dlxgf============ ut] /f]h z'ed\ .
– 69 –
– 70 –
shf{ td;'s g+= !^
;+:yfut hdfgLsf] td;'s
lnlvtd lnvt u/fO{ lng] /fli6«o jfl0fHo a}s + , zfvf sfof{no ===============-o; kl5 a}s +
elgPsf]_, lnvt ul/lbg] ===========================================laefu÷sfof{nodf k|f=ln=÷ ln= g+========
ldlt============================== df /lhi68{÷btf{ ePsf]================= lhNnf==================g=kf=÷uf=lj=;=
j8f g+=======l:yt =========== sfof{no÷/lhi68{ sfof{no /x]sf]================================ k|f=ln=÷
ln= sf] tkm{af6 clVtof/k|fKt P]= sf] cWoIf÷;+rfns >L ========================= ============= -o;
kl5 hdfgLstf{ elgPsf]_ cfu] =================ljefu÷ sfof{nodf k|f=ln=÷ln=÷;fem]bf/L
kmd{÷k|f=kmd{ g+= ============== ldlt ====================================df /lhi68{÷btf{ ePsf]
====================== lhNnf===================================g=kf=÷uf=lj=; j8f g+======= l:yt
==================================== k|f=ln=÷ln=÷;fem]bf/L kmd{÷k|f=kmd{ / lgh;+u ;DalGwt tn
!_
@_
#_kmf/d eg]{n]vsM
pNn]lvt kmd{÷sDkgL ;d]t -o; kl5 C0fL elgPsf]_ n] o; /fli6«o jfl0fHo a}s + , zfvf
sfof{no =================== af6 ======================cflb Ps} zLif{sdf jf ljleGg zLif{s cGtu{t
================================= ============================ ;~rfngfy{ cfh eGbf cl3 lnPsf] C0f ;'ljwf
tyf u/]sf] sf/f]jf/ cGtu{tsf] a}s + sf] n]gf /sd / o;kl5 klg dfly pNn]lvt Ps} zLif{sdf
jf ljleGg zLif{s cGtu{t Ps} k6sdf jf k6s k6s u/L lng] C0f ;'ljwf tyf a}s + ;+u ug]{
;fIfLx?M
cGo ;Dk"0f{ sf/f]af/, pNn]lvt zLif{s cGtu{t lng] C0f ;'ljwf tyf ug]{ ;Dk"0f{ sf/f]af/,
gljs/0f ug'{ k/]df a}s + n] k6s–k6s gljs/0f ;d]t ug]{ u/L hDdf ?= ===========================
-cIf/]kL ===========================================_ ;Ddsf] C0f tyf ug]{ a}l+ sË sf/f]af/ ;d]tsf] nflu
hdfgL a;L lbg lgh C0fL ================================================= åf/f cg'/f]w eO{ cfPsf] /
hdfgLstf{ sDkgLsf] ldlt ========================= sf] ;+rfns ;ldltsf]========= cf}+ a}7sn] pNn]lvt
C0fLn] lnPsf] / o; kl5 lng] C0f, ;'ljwf tyf ug]{ ;Dk"0f{ a}l+ sË sf/f]af/ Pj+ ;f]sf]
gljs/0f ug'k{ /]df gljs/0f ;d]t ug]{ ;Dk"0f{ sf/f]af/ / lwtf]sf] d"Non] vfd];Dd eO{/x]sf]
shf{ /sddf yk shf{ k|jfx u/]df ;f] yk shf{ ;d]tsf] nflu hdfgL a;L hdfgLsf] lnvt
u/L lbg] lg0f{o eP adf]lhd lgh C0fLsf] /f]xj/df lgh C0fL ========================================
/ lgh;+u ;DalGwt tn pNn]lvt kmd{÷sDkgLn] o; cufl8 lnPsf] / o;kl5 lng] pk/f]Qm
C0f ;'ljwf tyf ug]{ ;Dk"0f{ a}lsË sf/f]af/ / ;f] sf] gljs/0f ug'{ k/]df a}s + n] k6s–k6s
gljs/0f ;d]t ug]{ ;Dk"0f{ sf/f]af/ / C0fLsf] cg'/f]wdf wgL a}s + n] C0f ;Demf}tfsf] zt{x?
kl/jt{g u/L jf gu/L C0fLnfO{ lwtf]sf] d"No ? ================== -cIf/]lk==========================
===================== _ n] vfd];Dd eO{/x]sf] shf{ /sddf yk shf{ k|jfx u/]df ;f] yk shf{
;d]tsf] nflu hdfgL a;L of] hdfgLsf] lnvt n]lvlbPsf] 5' . lgh C0fL ==================================
========================== / lgh C0fL;Fu ;DalGwt tn pNn]lvt kmd{÷sDkgLn] dfly pNn]lvt
zLif{s cGtu{t s'g} klg lnvt, r]s, e'QmfgL k'hf{ a}s + df k]z u/L a}s+ lgodfg';f/ lnPsf] /
lng] C0f ;'ljwf tyf cGo a}lsË sf/f]af/ cGtu{tsf] a}s + sf] lng'kg]{ ;fFjf Aofh / nfu]sf]
b:t'/ ;lxtsf] n]gf /sd lgh C0fL / lgh;+u ;DalGwt tn pNn]lvt kmd{÷sDkgLn] C0f
ln+bf / n]gb]g jf cGo s'g} a}lsË sf/f]af/ ubf{ u/fpFbf ul/ lbPsf] lnvt ;d]tdf pNn]lvt
– 71 –
– 72 –
zt{, a}s + lgodsf] clwgdf /xL C0f ;'ljwf tyf a}lsË sf/f]af/ ;d]tsf] ;Dk"0f{ ;f+jf /sd / a}s + lgodfg';f/sf]
Aofh tyf kl5 Aofh b/df kl/jt{g ePdf a}s + n] tf]ss] f] Aofh b/ cg';f/ x'gu] /L ;Dk"0f{ ;fFjf Aofh hf] nfu]sf]
b:t'/ ;d]t a}s + n] tf]ss
] f] efvf leq lgh C0fL / lgh C0fL;+u ;DalGwt tn pNn]lvt kmd{÷sDkgLnfO{ ltg{
a'emfpg nufpg] 5' . lgh C0fLn] a}s + ;+usf] zt{ ;Demf}tf eË u/L efvf Dofb leq ;Dk"0f{ shf{sf] ;fjfF Aofh
r'Qmf gu/]df a}s + lgod adf]lhd nfUg] afFsL Aofh, k]gfn Aofh, k"h F Ls/0f Aofh ;d]tsf] ;Dk"0f{ /sd ltg{ nufpg]
5' . C0fL / C0fL;+u ;DalGwt sDkgL÷kmd{n] efvf Dofb leq ltg'{ kg]{ ;Dk"0f{ ;fFjf Aofh ga'emfPdf jf shf{
b'?kof]u u/]df jf lxgfldgf u/]df jf ;DalGwt shf{sf] zt{ / a}s + lgodsf] clwgdf g/xL zt{ ;Demf}tf kfngf
gu/]df efvfsf] Dofb afFsL 5Fbd } f klg o; a}s + zfvfaf6 o; cl3 lnPsf] / o;kl5 lng] C0f / e}/x]sf] shf{
/sddf yk shf{ lnPdf ;f] yk shf{ ;d]tsf] ;fFjf / afFsL Aofh, xhf{gf, k"h F Ls/0f Aofh OToflb ;Dk"0f{ a}s
+ sf]
n]gf /sd hdfgLstf{sf] rn crn, u}x| hfoh]yf ;DklQaf6 c;"n pk/ u/]df k"0f{ d~h'/L 5 . kl5 uP/ Psfsf]
sf/f]af/df hdfgLstf{sf] ;DklQaf6 c;"n pk/ ug{ kfO{g] xf]Og{ egL s'g} k|sf/sf] ph'/ jfh'/ ug]{ 5}g . u/] o;}
lnvtaf6 ab/ xf];\ . lgh C0fL / lgh;+u ;DalGwt kmd{÷sDklgn] o; a}s + ;+u dfly pNn]lvt C0f ;'ljwf a}lsË
sf/f]af/ u?Gh]n dfly pNn]lvt yk shf{ lnPdf ;f] yk shf{ / dfly pNn]lvt a}s + sf] ;Dk"0f{ n]gf /sd km5\of{6}
geP;Dd, gljs/0f ePsf]df ;f]sf] ;Dk"0f{ /sd km5\of{6} gePsf] cj:yf;Dd of] lnvt sfod /xg] 5 . ;fy} g]kfn
/fi6« a}s
+ åf/f sfnf] ;"rL Aoj:yf ;DaGwdf hf/L ul/Psf] lgb]z { g adf]lhd C0fL / hdfgLstf{ ;d]tsf] gfd sfnf]
;"rLdf /fv]df ;d]t d~h'/L 5 egL d]/f]÷xfd|f] dgf]dfg v'zL/fhLn] zfvf sfof{no ============================df a;L
pk/f]Qm adf]lhdsf] ;Dk"0f{ Aoxf]/f k9L jfrL lnvtsf] dtna / kl/0ffd ;d]t a'lem hdfgLsf] lnvt n]vL lnvt
u/fO{ lng] /fli6«o jfl0fHo a}s+ , zfvf sfof{no ========================== nfO{ lbof}+ . o;sf] Ps k|lt a'lem lnofF÷lnof}+ .
;fIfL lsgf/fsf] ;b/ .
C0fL;+u ;DalGwt kmd{÷sDkgLx?sf] gfdfjnL
Gffd M–
-s_
-v_
-u_
C0fLsf] tk{maf6 M
hdfgL lbg]sf]M
;lxM
cf}7+ fsf] 5fkM bfofF afofF
clVtof/k|fKt AolQmsf] gfdM

kbM
sDkgLsf] 5fkM
bfofF afofF
Olt ;Djt\ @)========;fn============dlxgf============ ut] /f]h z'ed\ .

– 73 –
– 74 –
shf{ td;'s g+= !&
(Joint & Several Personal Guarantee)
Letter of Guarantee
Date ……………
To : Rastriya Banijya Bank
………………….Branch
In consideration of your making or continuing or otherwise giving time credit and/or banking
facilities or accommodation to M/S…………………………of …………………………(hereinafter
called “Customer”) as per your sanction letter and / or agreement dated ………………… and / or
agreements to be made in future (hereinafter called “Agreement”). I/We……………….hereby
jointly and severally guarantee to pay to and satisfy you within seven (7days) from demand up to
the amount mentioned hereinafter /all sums due and payable under the said Agreement, provided
that our liability under this Guarantee shall not exceed in the sum of Rs………………(Say
Rupees…………......……………) plus all the interest expenses, charges etc. due to your under
the said agreement or otherwise. I/We jointly and severally further agree that.
1. Our liability under this Guarantee shall be that of a principle debtor and you may at your option
hold us primarily responsible for the liabilities of the customer.
2. The Guarantee shall be a continuing guarantee and in full force until the loan is fully paid and
the bank releases the guarantor in writing. And, in case of our death or becoming under
disability the liability of our executors, administrators of our estate shall continue and their
liability shall extend to the extent of property inherited by them. The continuity of this guarantee
shall come to and end with mutual consent of the bank and the guarantor.
3. This Guarantee shall not be discharged or prejudiced by any change in the terms of the loan
agreement or partial payments or settlement or account or existence of a credit balance of the
customer at anytime or by discharge of the customer by operation of law or otherwise.
4. The guarantee is additional and without prejudice to any other guarantee or securities given
by us in respect of any indebtness covered by this guarantee.
5. I/We am/are liable to the full amount mentioned herein and you may enforce and recover
upon this guarantee the full amount hereby guaranteed and other amount thereon
notwithstanding any composition, and notwithstanding any other guarantee(s), Security(ies)
or remedy(ies) which you may be entitled or any amount paid by the customer to in respect of
the sum intended to be hereby secured or any part thereof, and notwithstanding they any
security may be given by the customer or any other persons as security under the agreement.
My/our indebtedness under this guarantee shall also not be discharged or diminished by
loosing, destruction etc. by such security with or without your fault.
6. My/our obligations under the guarantee shall not be affected notwithstanding any of your
conduct, which may affect any of the legal right which we may have against the customer.
– 75 –
– 76 –
7. You shall be liberty and may as you think fit and without assent or knowledge on our part at
any time to grant the customer or any person liable with or for him, whether guarantor or
otherwise, time or other indulgence or make or accept any arrangement or composition with
him in respect of any payment hereby guarantee or enlarge or vary his credit or agree to
abstain from bringing any legal proceedings against the customer and also vary, renew, release,
realize or in any way deal with securities or rights now or hereafter held by you in respect of
the amount due under the said agreement or vary any of the trems and conditions of the
agreement without discharging or in any manner affecting our liability under this guarantee.
8. This insolvency, liquidation or winding up of the customer shall not affect our liability and we
will continue to be liable to you until all moneys due from the customer has been paid.
9. If the customer is at any time declared bankrupt/insolvent or a winding up order is made
against him, you may prove in all bankruptcy, insolvency or winding up proceedings for the
whole amount of money due from the customer shall be continue to be liable for the full
amount guaranteed hereunder until you have received full payment.
10. In case of customer or ourselves being a company/firm, any change in constitution or
shareholdings or composition of management shall not affect our liability hereunder.
11. Until all moneys and facilities due from or incurred by the customer to you shall have been
paid or discharged, we shall not either by paying off any sum recoverable hereunder or by any
other means or ground, claim any set-off or counter claim against the customer in respect or
any liability on our part or claim or prove in competition with you in respect of any payment by
us hereunder or be entitled to claim or have the benefit of any set off counter claim or proof
against or dividend composition or payment by the customer or his estate or the benefit of any
other security which you may now or hereafter hold any money or liabilities due or incurred by
the customer to you have any share here in.
12. In respect of any securities held by you against the indebtedness hereby guaranteed, we shall
not do, or cause to be done, anything that will impair their value or in case of insolvency of the
customer shall not prove in competition until the moneys due to you are repaid.
13. In the event of your opening a fresh account or continue any existing account with the customer
and ay moneys paid into any such account by or on behalf of the customer and subsequently
withdrawn shall not affect or diminish our liability under this guarantee.
14. Any accounts settled between you and the customer or any demand by you on the customer
or his agent or any judgment or award obtained by you and the customer or any statement
from you regarding the amount due to you at any time for the customer shall be accepted by
us as conclusive evidence of our liability under this guarantee and shall be binding upon us.
15. I/We agree and accept that release of any of us from the obligation under this guarantee shall
not affect to obligation or release remaining of us and that those of us remaining shall be
jointly and severally liable for the total amount under this guarantee.
16. Our liability under this guarantee is independent of our shareholding in the customer/company.
We shall not claim any discharge from our liability as a guarantor irrespective of any transfer
of shares, with or without the approval of the bank.
– 77 –
– 78 –
17. No dispute arising between you and the customer under the agreement shall restrict you from
invoking this guarantee against us and we shall pay the amount to the extent agreed under the
guarantee without any protest upon such invocation. We further agree that we shall not take
such dispute arising between you and the customer as defense against invocation of this
guarantee in any courts of law or otherwise.
18. Any demand for payment or notice under this guarantee shall be deemed to have been
sufficiently given if sent by post or hand delivered to the last known address of the person to
whom or whose personal representatives such demand or notice is to be made or given and
shall be assumed to have reached the addressee in the ordinary course and when sent by
post a certificate signed by an authorized officer of the bank that such notice was so posted
shall be conclusive proof thereof.
19. If this guarantee is signed by the for one individual the terms “We”, “Our”, “Us” etc shall be
read throughout where applicable at “I”, “My”, “Me” etc, as the case may by.
20. I/We guarantor(s) for the account of the above named borrower firm/company hereby authorize
the bank to enlist my/our name(s) in the CIC Black list in the event of default by the said
borrower firm/company as per the terms and conditions of the credit facilities.
Name :
Father’s Name :
Grand father’s Name :
Address :
Name :
Father’s Name :
Address :
Name :
Father’s Name :
Address :
Withness
Name :
Father’s Name :
Address :
– 79 –
– 80 –
a+s
} hdfgt lgb{l] zsf
@)^#

} lnld6]8
s]Gb|Lo sfof{no
l;+xb/jf/
a}s
+ hdfgt lgb{l] zsf, @)^#
qm=;
qm=;+= ljifo ;"rL k]h g+=
! e'ldsf !
@ kl/ro !
# af]nkq hdfgt !
$ sfo{ ;Dkfbg hdfgt @
% clu|d e'QmfgL hdfgt #
^ sfp06/ Uof/]06L #
& j08]8 j]o/ xfp; Uof/]06L $
* ljlQo hdfgt %
( ljlQo ;+:yfx?sf] kIfdf hf/L ul/g] hdfgt %
!) ;'/If0f ^
!! a+s} hdfgt /f]Ssf /fVg] cj:yf ^
!@ bfjL e'QmfgLsf] k|so[ f / c;'nL sf/jfxL ^
!# Joint Venture sf] gfddf a+s } hdfgt hf/L ug{] yk Aoj:yf &
!$ sfg"gL sfuhft &
!% a}s
+ hdfgt ;'ljwfsf] k'g/fjnf]sg tyf gljs/0f *
;DaGwdf
} lnld6]8
s]Gb|Lo sfof{no
a+s
} hdfgt lgb{l] zsf, @)^#
e"ldsf
o; a+s
} df lj=;+= @)#( df hf/L ePsf] a+s
} hdfgt hf/L ug{] lgb{l] zsf / shf{ lgb]l{ zsf @)^) af6 xfn;Dd
a+s
} hdfgt ;DaGwL sf/f]jf/ lgb{l] zt e} /fv]sf] tyf sldzg ;DaGwL kl/kqsf] cfwf/ lnO{ a}s + hdfgtsf]
sf/f]af/ e} /fv]sf]df ljsl;t a}l+ sË k|0ffnL cg'?k a+s
} hdfgt sf/f]jf/df k|lt:kwf{ ug{, a+s } hdfgt jf/]
kl/rofTds hfgsf/L lbg, hf]lvdsf] klxrfg / Go"gLs/0f ug{ tyf sf/f]jf/df Ps?ktf / ;/ntf Nofpg
xfn;Dd ePsf kl/kqx?nfO{ Plss/0f / kl/dfh{g u/L of] lgb{l] zsf tof/ ul/Psf] 5 .
kl/ro
gub e'QmfgL k|so[ faf6 dfq cfly{s sf/f]jf/ ;+rfng ubf{ cfly{s sf/f]jf/df ck]lIft k|a4{g x'g g;Sg]
jf:tljstfaf6} a+s } hdfgtsf] cfjZostf x'g yfn]sf] xf] . j:t'sf] laqmL jf pkof]u u/L cfo pkfh{g u/L j:t'sf]
d"No e'Qmfg ug{ ;lhnf] kg{] ePsf]n] dfn ;fdfg vl/b laqmLsf] k|;u+ df gub e'QmfgLsf] ;do 6fg{, lgdf{0f
Joj;fosf] ;DaGwdf w/f}6Lsf] ;§fdf / Joj;fodf ljZj;lgotf k|0fl0ft ug{ jt{dfg ;dodf a+s } hdfgt
sf/f]jf/sf] k|rngn] Jofkstf kfPsf] 5 . ;+If]kdf eGg' kbf{ cfkm\gf] u|fxsn] ljZj;lgotf e+u u/]df, tTsfn gub
bflvnf ug{ kg{d ] f cyjf eljiodf e'QmfgL ug{' kg{d
] f u|fxssf] c;dy{tfdf jf k|lts'n cj:yfdf a+s } n] e'QmfgL
ug{] k|lta4tf hgfpg'nfO{ a}s+ hdfgt elgG5 .
a+}s hdfgtsf] lsl;d
-!_ af]nkq hdfgt (Bid Bond)
;/sf/L sfof{no, ;fj{hlgs ;+:yfg, ;ldlt jf cGo ;+:yfn] b]z jf ljb]zdf s'g} klg 7]Ssf k§f tyf cGo
sfdsf] nflu af]nkq cfJxfg ubf{ ;fdfGotM 7]Ssf /sdsf] @ !÷@ b]lv %% gub /sd cyjf a+s } jf cGo dfGo x'g]
ljlQo ;+:yfsf] hdfgt dfu ub{5g\ . To:tf] 7]Ssfk§fdf af]nkq ;fy k]z ug{ 7]sb] f/, kmd{, sDkgL jf JolQmn]
a+s
} jf ljlQo ;+:yfaf6 a+s } hdfgt dfu ub{5g\ . o;/L af]n sjf]ndf k|lt:kwf{ ug{ af]nkq ;fy k]z ug{ dfu
ePsf] hdfgtnfO{ af]nkq hdfgt jf Bid Bond elgG5 . h'g 7]sb] f/sf] af]nkq c:jLs[t x'G5 jf af]nkq k/]sf]
u|fxsn] 7]Ssf sfo{ ug{] ;Demf}tf ;DkGg u/]kl5 o:tf] hdfgt :jtM lg:qmLo x'g hfG5 . af]nkq l:js[t ePsf]
7]sb] f/n] af]nkq l:js[t ePkl5 sfd ug{] ;Demf}tf gu/]df Ifltk"lt{sf] nflu o:tf hdfgL kq dfu ul/Psf] x'bF f
nfut cg'dfg eGbf w]/} sd /sd saf]n u/L af]nkq el/Pdf / sfdsf] cg'ej tyf ;fwg gePsf] 7]sb] f/n]
af]nkq e/]df ;Demf}tf gug{] hf]lvd /xg] x'bF f ;f] ljifodf ljrf/ k'¥ofO{ a+s
} hdfgt ;Ldf l:js[t ug{] jf
l;kml/; ug{] ug{' kb{5 .
u|fXo u|fxsx?
7]sb] f/ sDkgLx? -lgdf{0f Joj;foL_ J/V ;d]t, 9'jfgLstf{, ;Knfo/x? cflb .
p2]Zo
af]nkq k|lt:kwf{sf] nflu .
–!–
cjlw
a9Ldf ^ dlxgf;Ddsf] nflu hf/L ug{ ;lsg] . 7]Ssf k|sl[ t cg';f/ pQm cjlw clVtof/ k|fKt lgsfon] yk ug{
;Sg] 5 .
/2
a+s
} hdfgt kqsf] zt{ adf]lhd jf ;Ssn a+s
} hdfgL kq lkmtf{ k|f| Kt ePdf .
;'/If0f
gub dflh{g, d'2tL /l;b, ;/sf/L C0f kq, g]=/f= a+s
} af6 lgisflzt j08 cyjf a}s
+ nfO{ dfGo x'g] crn ;DklQsf]
lwtf] ;'/If0f .
-@_ sfo{ ;Dkfbg hdfgt (Performance Bond)
7]Ssfsf] af]nkq l:js[t ePkl5 7]Ssf sjf]n u/]sf] /sdsf] ;fdfGotM %% b]lv !)% /sdsf] a}s + hdfgt
jf gub w/f}6L bflvnf u/fP/ dfq 7]Ssf sfof{Gjogsf nflu 7]sb] f/;+u 7]Ssf cfJxfgstf{n] ;Demf}tf ub{5g .
7]Ssfåf/f tf]lsPsf] sfd ;Dkfbgsf nflu dfluPsf] o:tf] hdfgtnfO{ k/km/d]G; j08 jf sfo{ ;Dkfbg hdfgt
elgG5 . 7]Ssf sfo{ ;Dkfbg u/L ;Sg' kg{] tf]lsPsf] cjlw / af]nkq dfu ubf{ k|Tofe"tL -jf/]06L_ cjlw dfu
u/]df ;f] cjlw ;d]6g\ ] u/L hdfgL kqsf] cjlw dfu ul/g] x'bF f 7]Ssf aGbf]j:t km:of{6} gx'Gh]n a}s hdfgtsf]
dfGo cjlw;Dd o:tf] hdfgtdf a+s } sf] hf]lvd /lx/xG5 . 7]Ssf ;Demf}tf u/]/ sfd gu/] jfkt jf sfd aLr}df
5f8] jfkt Ifltk"lt{sf] nflu o:tf] hdfgt dfu ul/g] x'bF f sfo{ ;DkGg ug{ ;fwg / cg'ej gePsf] 7]sb] f/sf]
cg'/f]wdf o:tf] hdfgt hf/L ubf{ a+s } sf] hf]lvd a9\g] x'bF f 7]Ssfsf] sfd ug{] ;fwg ePsf], x}l;ot ePsf] tyf
cg'ejL 7]sb] f/sf] nflu a+s } hdfgt hf/L ubf{ a+s } sf] hf]lvd sd x'G5 . dlg 6«fG;km/ sDkgL, dlg r]Gh/ cflbn]
g]=/f= a+s
} sf] kIfdf g]=/f= a+s ] gdf /xL sfo{ ;Dkfbg ug{] hdfgL kqnfO{ klg Performance Bond
} sf] gLlt lgb{z
elgG5 .
u|fXo u|fxs
tf]ss
] f] ;dodf tf]ss] f] ah]6 leq ;Gtf]ifhgs ?kdf 7]Ssf ;DkGg ug{] Ifdtf b]vfPsf 7]sb] f/ sDkgLx? (
;d]t_ 9'jfgLstf{ tyf ;Knfo/x? cflb .
p2]Zo
7]Ssfsf] zt{ tyf aGb]h cg'?k sfo{ ;Dkfbg ug{sf] nflu .
cjlw
al9df # jif{sf] nflu hf/L ug{ ;lsg]5 . 7]Ssfsf] k|sl[ t cg';f/ pQm cjlw clVtof/ k|fKt lgsfon] yk ug{ ;Sg]5 .
/2
hdfgL kqsf] zt{ adf]lhd jf dfGo cjlw cufl8 7]Ssf nufpg] sfof{noaf6 hdfgt km'sj' f ug{] kq;fy hdfgL
kq lkmtf{ k|fKt ePdf .
–@–
;'/If0f
gub dflh{g, d'2tL /l;b, ;/sf/L C0f kq, g]=/f=a+s
} af6 lgisflzt j08 cyjf a+s
} nfO{ dfGo x'g] crn ;DklQsf]
lwtf] ;'/If0f .
-#_ clu|d e'QmfgL hdfgt (Advance Payment Guarantee)
;/sf/L sfof{non] / ;/sf/L sfof{nosf] lgodfjnLnfO{ g} cg'z/0f ug{] ;+:yfg, ;ldlt jf ;+3+ ;+:yfx?n]
dfn ;fdfg vl/b ug{, ;]jf pknAw ug{, /f;g ;KnfO{sf] nflu jf lgdf{0f ;DaGwL sfdsf] nflu s'g} JolQm, kmd{,
sDkgL jf ;+:yfnfO{ 7]s c+ssf] ;fdfGotM %% b]lv @%% ;Dd k]ZsL lbg] ub{5g\ . 7]sb] f/ jf ;Knfo;{nfO{ o:tf]
} hdfgL kqnfO{ clu|d e'QmfgL (Mobilisation Advance) hdfgt elgG5 .
k]ZsLsf] nflu hf/L ul/g] a+s
7]sb] f/n] a+s
} hdfgts} cfwf/df gub k]ZsL kfpg] x'bF f o:tf] hdfgtdf pRr hf]lvd /x]sf] x'G5 . o;}n]
;DalGwt sfddf /fd|f] cg'ej ePsf, ahf/ k|lti7f /fd|f] ePsf, 7]Ssf sfof{Gjog ug{ ;fwg ;|ft] ePsf] a'em]/
Ifdtfjfg u|fxsx?sf] nflu dfq o:tf] a+s} hdfgt hf/L ug{' kb{5 . o;} a}sn] k/km/d]G; j08 hf/L u/]sf]
} hdfgt hf/L ug{ ;lsg] 5 . o:tf] hdfgt hf/L ubf{ 7]Ssf ;Demf}tf kq ;d]t
u|fxsx?sf] nflu dfq o:tf] a+s
lng' kb{5 .
u|fXo u|fxs
7]sb] f/ sDklgx? -Joint Venture ;d]t_ 9'jfgLstf{ tyf ;Knfo/x? . h;sf] kIfdf a+s
} n] sfo{ ;Dkfbg hdfgt
(Performence Guarantee) hf/L u/]sf] 5 .
p2]Zo
7]Ssf ;Dkfbgsf] nflu cf+lzs ljlQo >f]t h'6fpg .
cjlw
al9df # jif{sf] nflu hf/L ug{ ;lsg]5 . 7]Ssfsf] k|sl[ t cg';f/ pQm cjlw clVtof/ k|fKt lgsfon] yk ug{ ;Sg]5 .
/2
hdfgL kqsf] zt{ adf]lhd jf dfGo cjlw cufl8 7]Ssf nufpg] sfof{noaf6 hdfgt km'sj' f ug{] kq;fy hdfgL
kq lkmtf{ k|fKt ePdf .
;'/If0f
gub dflh{g, d'2tL /l;b, ;/sf/L C0f kq, g]=/f=a+s
}+ af6 lgisflzt j08 cyjf a+s
lwtf] ;'/If0f .
-$_ sfp06/ Uof/]06L (Counter Gaurantee)
7"nf–7"nf kl/of]hgf lgdf{0f ug{, ljb]zaf6 pkef]Uo j:t' nufot ldn d]lzg/L ;fdfg vl/b ug{ ;/sf/L
sfof{no tyf ;+:yfgx?n] cGt/f{li6«o ?kdf 6]08/ (Global Tender) cfJxfg ub{5g\ . o:t} cGt/f{li6«o bft[;:+ yfx?sf]
–#–
;xeflutfdf aGg] kl/of]hgfdf bft[ ;+:yfsf] zt{ adf]lhd klg kl/of]hgfsf] nflu cfjZos j:t' Global
Tender af6 lemsfpg' kg{] jf kl/of]hgf lgdf{0fsf nflu klg Global Tender cfJxfg ug{' kg{] x'G5 . o:tf]df
ljb]zL 7]sb] f/, cfk'lt{stf{n] klg af]n sjf]ndf lx:;f lnPsf x'G5g / 7]Ssfsf] nflu k]z ug{' kg{] a+s } hdfgtsf
nflu ljb]zLn] :jefjtM cfkm\g} a+s } sf] ;xof]u rfxG5g . t/ oxfFsf] 7]Ssf lbg] sfof{non] :jb]zL a+s } sf] hdfgt
vf]Hbf ljb]zL a+s} sf] cg'/f]wdf hf/L ul/g] cyjf cGo s'g} :jb]zL a+s } s} cg'/f]wdf hf/L ul/g] a+s
} hdfgtnfO{
sfp06/ Uof/]06L elgPsf] xf] . o:tf]df o; a+s } sf] cfkm\gf] Ph]G;L jf s/]:kf]08]06 -Correspondent_ a+s } sf]
Uof/]06Lsf] cfwf/df o; a+s } n] hdfgL kq hf/L ub{5 . Counter Guarantee :jb]zL jf ljb]zL cGo a+s } sf]
Uof/]06Lsf] cfwf/df hf/L ul/g] ePsf] x'bF f o; a+s } n] ;f] afx]s cGo ;'/If0f lng cfjZos kb{g} . cjlw ;d]t
:jb]zL jf ljb]zL a+s } n] pNn]v u/]sf] sfod ug{' k5{ . Counter Guarantee hf/L ug{ s]Gb|Lo sfof{nosf]
:jLs[tL lng' kg{5 ] .
-%_ j08]8 j]o/ xfp; Uof/]06L (Bonded Ware House Guarantee)
ljb]z lgof{t ul/g] j:t' pTkfbg ug{ cfoft ul/g] cf}Bf]lus sRrf kbfy{df e+;f/ 5'6sf] Joj:yf /x]sf] t/
cfofltt sRrf kbfy{af6 pTkflbt j:t' lgof{t ge} :jb]zL ahf/d} laqmL x'g] jf lgof{t gePsf] cj:yfdf e+;f/
5'6 gx'g] x'bF f t}of/L j:t' lgof{tsf] k|of]hgsf nflu cfofltt sRrf kbfy{sf] e+;f/ b:t'/ tyf z'Ns jfktsf]
/sd e+;f/ sfof{non] gub w/f}6L jf ;f] a/fa/sf] /sdsf] a+s } hdfgt dfu ub{5g\ . o;/L cfofltt sRrf kbfy{
e+;f/af6 leœofpg e+;f/ z'Ns / b:t'/ jfkt e+;f/ sfof{nosf] gfddf hf/L ul/g] a+s } hdfgtnfO{ j08]8 j]o/
xfp; Uof/]06L elgG5 .
lgof{tdf /xg] clglZrttf / Joj;foLnfO{ gub rflxg] cft'/tfn] cfofltt sRrf kbfy{af6 pTkflbt j:t'
lgof{t x'G5 g} eGg] lglZrt gx'gfn] a+s
} hdfgtsf] bfjL x'g] ;Defjgf /lx/xG5 . ljutdf lg/Gt/ lgof{t sf/f]jf/
u/L /x]sf Joj;foLnfO{ jt{dfgdf lgof{tdf Jojwfg 5–5}g, lgof{t x'g] j:t'sf] ljb]zdf ahf/ / lgof{taf6 x'g]
gfkmf cfsif{s 5–5}g OToflb kIf ljrf/ u/L o:tf] hdfgt hf/L u/]df hf]lvd Go"gLs/0f ug{ ;lsG5 . o:tf]
hdfgtkq k|lttkq sf/f]jf/ ug{] zfvf sfof{non] dfq hf/L ug{ ;Sg]5g\ .
u|fXo u|fxs
lgof{t hGo pBf]u .
cjlw
a9Ldf Ps jif{ .
;'/If0f
gub dflh{g .
ljz]if ;ts{tf
g]kfn ;/sf/sf] cfjZostf cg';f/ Uof/]06Lsf] e'QmfgL ldlt gf£g' eGbf sd;]sd ! dlxgf k"j{ a+s
} n] e+;f/
sfof{nonfO{ a}s
+ hdfgtsf] Dofbsf] hfgsf/L u/fpg' kg{] x'G5 . k"j{ hfgsf/L glbPsf] cj:yfdf e'QmfgL Dofb
–$–
;dflKt dfGo gx'g] x'bF f Dofb ;dflKtsf] hfgsf/L oyf ;dodf lbg zfvf sfof{nox? ljz]if ;ts{ /xg' kb{5 .
-^_ ljlQo hdfgt (Financial Guarantee)
ljlQo hdfgt eGgfn] o:tf hdfgtnfO{ hgfpF5 h;nfO{ hf/L ubf{ gub cyjf j:t'÷;fdfg k|fKt x'G5 .
7]s]bf/sf] xsdf Advance Payment Guarantee afx]s pBf]ux?n] l8n/;Lk ljt/0f ubf{ tyf
Pc/nfO{G;x?n] ljqm]tf Ph]G6 (Sales Agent) lgo'lQm ubf{ gub w/f}6L jf a+s } hdfgt dfu ub{5g\ .
pBf]ux?n] lgoldt ?kdf yf]sdf ;fdfg vl/b ug]{ ;Knfo/, kmd{x? tyf lgdf{0f sDkgLx?nfO{ a+s } hdfgtsf]
cfwf/df pwf/f]df klg cfkm\gf] pTkfbg laqmL ub{5g\ . o;/L a+s
} hdfgt lnP/ cfkm\gf] pTkfbg laqmL k|a4{g ubf{
pTkfbsnfO{ hf]lvd klg gx'g] / Joj;foLn] cfkm\gf] lg:s[o crn ;DklQnfO{ k"hF Ldf kl/0ft u/L lgdf{0f Joj;fo
nufotsf Joj;fo ug{ ;Sg] ePsf]n] o:tf] a+s } hdfgtsf] dfu lj:tf/ x'g] k|;:t ;Defjgf 5 . l8n/;Lk lng,
Joj;fo ;+rfng ug{, yf]sdf lgoldt ;fdfg vl/b ug{, hxfhsf] l6s6 laqmLsf nflu Pc/nfO{G;af6 yf]sdf
l6s6 lng / o:t} cGo s'g} Joj;f;sf] nflu sDkgL, pBf]ux?sf] gfddf hf/L ul/g] o:tf] hdfgtnfO{ ljlQo
hdfgt (Financial Guarantee) eGb5g\ .
a+s
} hdfgtsf] nflu cg'/f]wstf{sf] Aoj;fo ;+rfng /x'Gh]n o:tf] a+s } hdfgtdf hf]lvd sd eP klg
Joj;fo cj?4 ePsf] avt, ahf/df cGo j}slNks j:t'sf] dfu a9]sf] jvt / df]nflxhf tyf ldnf]dtf]df
} af6 /sd lgsfNg] k|of]hgsf nflu o:tf] a+s
a+s } hdfgt dfu x'g ;Sg] ePsf]n] To:tf] cj:yfdf o:tf] a+s }
hdfgtdf pRr hf]lvd klg x'G5 . o:tf] hf]lvd sd ug{ cg'ejL, ;kmn tyf ahf/ k|l+ ti7f /fd|f] ePsf] u|fxssf]
cg'/f]wdf dfq o:tf] a}s + hdfgt hf/L ug{' kb{5 . ljlQo hdfgt hf/L ubf{ Aoj;foLn] pwf/]fdf ;fdfg÷j:t'
k|fKt ug{] x'bF f ljlQo hdfgt a/fj/sf] :6s ;d]t x'g' kb{5 . pQm :6ssf] zfvfx?n] lgoldt cg'udg ug{' kg{] x'G5 .
u|fXo u|fxs
btf{ ePsf kmd{, sDkgL, ;Knfo/ tyf j:t' vl/b ug{] ;Knfo/÷l8li6«Ao"6/ .
a]lglkml;o/L
Pc/nfO{G;, ax'/fli6«o sDkgL, k|ltli7t pBf]u tyf k|fO{e6] lnld6]8 sDkgLx? .
cjlw
al9df Ps jif{ .
;'/If0f
gub dflh{g, d'2tL /l;b, ;/sf/L C0fkq, g]=/f= a+s
} af6 lgisflzt j08 cyjf a+s
lwtf] ;'/If0f .
-&_ ljlQo ;+:yfx?sf] kIfdf hf/L ul/g] hdfgt (Bank Gurantee infavour of Financial Instution)
} lgb]l{ zsf cWofo !^ -!@_ cg';f/ yk shf{ dfu e} Psn u|fxs ;Ldf (Single Obligor Limit)
g]=/f= a+s
gf£g] cj:yfdf cGo a+s } tyf ljlQo ;+:yfsf] kIfdf ljlQo Uof/]06L hf/L ug{ ldNb5 .
–%–
lgif]w
s_ ljlQo hdfgt, j08]8 j]o/ xfp; hdfgt, sfp06/ hdfgt tyf ljlQo ;+:yfsf] kIfdf hdfgt s]Gb|Lo
sfof{nosf] k"j{ l:js[tL lnP/ dfq hf/L ug{ ldNg]5 .
v_ a+s
} hdfgLkq hf/L ug{] gd"gf kmf/d o;} ;fy ;+nUg 5 . pQm 9f+rfdf km]/jbn u/L a+s
} hdfgLkq hf/L
ug{' k/]df s]Gb|Lo sfof{nosf] l:js[tL lng' kg{5
] .
u_ d'2f dfldnfdf /fVg' kg{] w/f}6Lsf] k|of]hgsf] nflu a}s
+ hdfgt hf/L ug{ lgif]lwt 5 .
3_ Manpower Company sf] kIfdf / ljjflbt ljifox? -h:tf] M s/, cGtMz'Ns a'emfpg]_ df ;d]t lgif]w
ul/Psf]] 5 .
;'/If0f
!_ d'2tL /l;b ;'/If0fdf ln+bf lgIf]k vftfdf sf/f]jf/sf] ljj/0f hgfO{ clgjfo{ ?kdf e'QmfgL /f]Ssf /fVg' kg{5
] .
To:tf] d'2tLsf] Dofb a+s
} hdfgtsf] Dofb eGbf cufl8 g} ;dfKt x'g] eP d'2tL gljs/0fsf] nflu ;f]xL avt
lgj]bg lng' kg{] / d'2tLsf] Dofb ;lsPkl5 gljs/0f u/L lbg' kg{] 5 . g]=/f=a}s+ sf] art kq / ;/sf/L C0f
kq sf/f]jf/sf] ;DaGwdf lwtf] /x]sf] Joxf]/f hfgsf/L / e'QmfgL /f]Ssfsf] nflu g]=/f= a+s
} df clgjfo{ ?kdf
kqfrf/ ug{' kg{5] .
@_ dflh{g ;'ljwf s:tf] ;'/If0fdf slt k|ltzt dflh{gdf a+s
} hdfgt hf/L ug{] eGg] ljifodf cg';r
" L !
x]gx'{ f]nf .
a+}s hdfgt /f]Ssf /fVg] cj:yf
!_ cbfnt jf g]kfn ;/sf/sf] cg';Gwfg ug{] lgsfoaf6 a+s
} hdfgL kq jf ;f]sf] ;'/If0f /f]Ssf /fVg cg'/f]w
e} cfPdf ;f] /f]Ssf /fVg' a+s
} sf] st{Jo x'g5
] .
+ hdfgt l:jsf/ ug{] kIf (Beneficiary) n] csf{] ;"rgf k|fKt
@_ ;f] afx]s, hdfgL kqsf] cjlw leq a}s
geP;Dd a}s + hdfgt /f]Ssf /flv lbg cg'/f]w u/]df hdfgL kqsf] Dofb;Dd /f]Ssf /fVg' kg{5
] / a}s
hdfgtsf] Dofb;Dd dfq /f]Ssf /fVg ldNg] To;kl5 /f]Ssf /fVg gldNg] egL Beneficiary nfO{ tTsfn}
lnlvt hfgsf/L lbg' kg{5
] .
bfjL e'QmfgLsf] k|s[of / c;"nL sf/jfxL M
!_ hdfgL kqdf tf]lsPsf] zt{ adf]lhd a+s} hdfgt l:js[t ug{] kIf (Beneficiary) n] lnlvt ?kdf a+s }
pk/ u/]sf] bfjL Dofb leq k|fKt ePdf bfjL /sd a}s ] df t'?Gt bflvnf ug{ ;DalGwt u|fxsnfO{ lnlvt
hfgsf/L lbg' kg{5] . u|fxsaf6 bfjL /sd t'?Gt a+s
} df bflvnf gePdf u|fxssf] gfddf shf{ vftf v8f
u/L ;f]xL shf{ vftfaf6 Beneficiary sf] rNtL vftfdf bfjL /sd hDdf u/L jf Account Payee
a+s
} 8«fkm\6af6 To:tf] bfjL /sd oyflz3| e'QmfgL ug{' kg{5
] . ;fy} oyflz3| shf{ c;"nL sfjf{xL z'? ug{'
kg{5
] .
–^–
5'6 ;'ljwf
zt k|ltzt gub dflh{g tyf d'2tL /l;b lnP/ hf/L ePsf] hdfgL kq shf{ ;Ldf leq u0fgf ul/g] 5}g .
Joint Venture sf] gfddf a+}s hdfgt hf/L ug{] yk Joj:yf
o; a+s } df shf{ ÷ ;'ljwf ;Ldf l:js[t u/fO{ ;+tf]ifhgs ?kdf sf/f]af/ ub{} cfPsf u|fxsx?nfO{ lgDg
pNn]lvt dfu{ lgb{z ] gx?sf] clwgdf /xL Joint Venture sf] gfdaf6 a+s } hdfgt hf/L ug{ ;lsg] 5 .
!_ Joint Venture ;Demf}tf kq lng] .
@_ u|fxssf] slDtdf Joint Venture df @)% lx:;f x'g' kg{5 ] .
#_ Joint Venture df ;lDdlnt kfl6{x?sf] cfly{s÷k|fljlws ;IfdtfnfO{ zfvfn] a'emg' kg{] x'G5 . a+s }
hdfgtsf] hf]lvd Joint Venture n] 7]SsfnfO{ ;kmntfsf ;fy ;DkGg ug{] Ifdtfdf cfwfl/t x'G5 . o;
ljifodf zfvfx?n] lgDgfg';f/ ;fdfGo dfu{ lgb{z ] gsf] kfngf ug{' kg{5
] .
s_ Joint Venture df sf/f]jf/ u/fpgsf] nflu Joint Venture Partner sf] cg'ej, cfly{s :t/sf] ;fy}
Joint Venture nfO{ lbPsf ;|f+ t] x?sf] af/]df zfvfn] hfgsf/L /fVg' kb{5 .
v_ a+s} ;Dk"0f{ ?kdf cfkm\gf] u|fxs;+u g} lglxt /x]sf] x'G5 / afFsL /x]sf] shf{ lwtf] ;'/If0faf6 g} c;"nL
x'g] s'/fsf] :ki6tf u|fxsnfO{ u/fpg' kg{5
] .
u_ Default ePsf] cj:yfdf lwtf]df g} c;"nL sf/jfxL x'g] tyf sfnf] ;"rLdf klg ;dfj]z ug{ ;lsg] 5 .
kl/l:ylt cg';f/ Jojxfl/s kIfnfO{ ljrf/ u/L ;Dej eP ;Dd JV kf6{g/;+u ;DalGwt 7]Ssfsf] nflu ;+:yfut
hdfgL Corporate Guarantee lng' kg{5 ] .
sfg"gL sfuhft
l;=g
l;=g+= k|sf/ k|of]u g+=
! C0fLn] lwtf] kfl/t u/L lbg] td;'ssf] gd"gf lwtf] kfl/t ubf{ lj=lh= !
@ t]>f] kIfn] lwtf] kfl/t u/L lbg] td;'ssf] gd"gf lwtf] kfl/t ubf{ lj=lh= @
# ;+:yfut hdfgLkqsf] gd"gf cfjZoQmfg';f/ lj=lh= #
$ d+h/' Lgfdfsf] gd"gf d+h/' L lnvt lj=lh= $
% cfGtl/s td;'ssf] gd"gf lnld6 kf; ubf{÷;+wf]zg ubf{ lj=lh= %
^ a}s
+ hdfgt hf/L ul/ kfpF eGg] lgj]bgsf] gd"gf PB/BB/APG/FG/Others lj=lh= ^
k|To]s k6s hf/L ubf{
& Bid Bond sf] gd"gf hdfgt hf/L ubf{ lj=lh= &
* Performance Bond sf] gd"gf Æ lj=lh= *
( cu|Ld e'QmfgL hdfgt kq gd"gf Æ lj=lh= (
!) ljlQo e'QmfgL hdfgt kqsf] g"dgf Æ lj=lh= !)
!! gljs/0f kq ;Ldf gljs/0f ubf{ lj=lh= !!
–&–
a}+s hdfgt ;'ljwfsf] k'g/fjnf]sg tyf gljs/0f ;DaGwdf
!= k'g/fjnf]sg tyf gljs/0f shf{ Joj:yfkgsf] Ps cleGg c+u / dxTjk"0f{ sfo{ xf] . shf{ lgb{z
] sf, @)^)
cg';f/ k|To]s shf{ ;'ljwf (Funded/Non Funded) sf] lglb{i6 k|so[ f / clVtof/Lsf] kl/lw leq
/xL k'g/fjnf]sg tyf gljs/0f ug{' kg{] Joj:yf 5 . a}s
+ hdfgt ;'ljwfsf] k'g/fjnf]sg cfjZos ePdf
k6s k6s / sd;]sd jif{sf] Ps k6s u/] kl5 dfq ;Ldf gljs/0f ug{' kb{5 . gljs/0f ubf{ clgjfo{ ?kdf
k'g/fjnf]sg ePsf] x'g' kg{] nufot zfvf clVtof/L leqsf] ePdf k'g/fjnf]sg u/L plrt ePdf txf+n] g}
gljs/0f ug{,] zfvf clVtof/L eGbf dflysf] a+s
} hdfgt ;'ljwfsf] xsdf If]qLo sfof{nosf] clVtof/L;Dd
;DalGwt If]qLo sfof{nodf / ;f] eGbf dflysf] xsdf s]Gb|Lo sfof{nodf k7fpg' kg{5
] .
@= u|fxsn] a+s} hdfgt nufot cGo cf]=8L, xfO{kf]lys]zg cflb shf{ ;'ljwf pkef]u u/]sf] ePdf cGo shf{
zLif{s;+u} a}s
+ hdfgtnfO{ klg k'g/fjnf]sg / gljs/0f ug{' kg{] . olb u|fxssf] cGo shf{ sf/f]jf/ geO{ a+s
}
hdfgt dfq ePdf a+s } hdfgt ;'ljwfsf] ;Ldf l:js[t ePsf] ldltnfO{ cfwf/ dfgL k'g/fjnf]sg u/L
gljs/0f ug{' kb{5 . o;/L gljs/0f ePsf] af/]df C0fLnfO{ clgjfo{ ?kdf hfgsf/L u/fpg' kb{5 .
#= k'g/fjnf]sg sfo{ l:js[t ;Ldf sfod /x]sf] ldlt leq} ;DkGg x'g] u/L l:js[t ;Ldf sfod /x]sf] @ dlxgf
k'j{ z'? ug{' kg{5
] . olb C0fLsf] cf]=8L, xfO{kf]lys]zg nufot cGo shf{x? ePdf cGo shf{x?sf] e'QmfgL
ldlt leq} ;DkGg x'g] u/L k'g/fjnf]sg ug{' kg{5 ] .
$= a+s
} hdfgtx?sf] Dofb ;dfKt x'g] ldlt k|To]s a}s+ hdfgt lkR5] x'g] ePsf]n] o:tf shf{sf] e'QmfgL ldlt
kl/jt{g ug{ ldNb}g . Limit sf] k'g/fjnf]sg ldlt dfq to ug{' kg{5
] .
%= cfkm\gf] k|To]s a+s
} hdfgt ;'ljwfsf] jflif{s k'g/fjnf]sg sfo{ tflnsf cf=j=sf] z'?d} >fj0f dlxgfsf]
klxnf] ;ftfdf tof/ ug{] / ;f] adf]lhd lgwf{l/t ;dod} k'g/fjnf]sg sfo{ ;DkGg ug{' kb{5 .
^= u|fxs;+u gljs/0f ug{] bvf{:t lng] / k'g/fjnf]sg u/] kl5 gljs/0f ug{] lg0f{o u/] kZrft u|fxsnfO{
hfgsf/L u/fpg] tyf shf{ kmfO{ndf gljs/0f ug{] lg0f{o ;DaGwL sfuhft cBfjlws ug{] . gljs/0f eP
kZrft td;'s kl/jt{g ug{' kg{] 5}g lsgsL z'?df ;Ldf l:js[t ubf{ g} td;'s ul/Psf] x'G5 / ;f]
td;'sdf g} gljs/0f ;DaGwL Joxf]/f ;dfj]z ul/Psf] 5 .
–*–
lj=hL= – !
C0fLn] kfl/t u/L lbg] lwtf]aGws
lnvt -;+oQ ' m pBd ;d]t_
lnlvtd lnvt u/fO{ lng] wgLsf gfd /fli6«o jfl0fHo a}s zfvf sfof{no======sf tkm{af6 clwsf/
k|fKt k|aGws jif{ ======sf] ==========-o;kl5 o; lnvtdf wgL a+s } egL pNn]v ul/Psf] 5_ lnvt
b:tvt
bf=
u/L lbg] C0fLsf] gfd ======lhNnf======g=kf=÷uf=lj=;= j8f g+======l:yt sDkgL P]g @)^#÷k|fOe]6
kmd{ /lhi6«z ] g P]g @)!$ ÷;fem]bf/L P]g @)@) adf]lhd :yflkt e} =====df ldlt============df btf{
e} btf{ g+= ======/x]sf]===========-k|f=ln=÷lnld6]8÷k|fk] f| O6/;Lk kmd{÷;fem]bf/L kmd{÷sDkgL_ sf] tkm{af6
clVtof/k|fKt================jif{ =======sf]================cfu] o; kmd{ ÷sDkgL / o; kmd{ sDkgL ;d]tsf]
af=
;xeflutf /x]sf] / /xg] ;+oQ ' m pBdn] /fli6«o jfl0fHo a+s } zfvf sfof{no======af6==============cflb
Ps} zLif{sdf jf ljleGg zLif{s cGtu{t===========;+rfngfy{ cfh eGbf cl3 lnPsf] C0f ;'ljwf
tyf u/]sf] sf/f]jf/ cGtu{tsf] a}s + sf] n]gf /sd / o;kl5 klg dfly pNn]lvt Ps} zLif{sdf jf
ljleGg zLif{s cGt/ut Ps}k6s jf k6sk6s u/L lng] C0f ;'ljwf tyf a+s } ;+u ug{] cGo ;Dk"0f{
#_ td;'s tof/ ug{]
@_
!_
;fIfL
sf/f]jf/ cGtu{tsf] a}s + sf] n]gf ;fFjf / ;f] df nfUg] Aofh, xhf{gf Aofh, k"h F Ls/0f Aofh, z'Ns,
sldzg OToflb ;d]tsf] ;'/If0f jfktdf d]/f]÷xfd|f] gfdsf] crn ;DklQ ;'/If0f jfkt lwtf]
n]lvlbg d~h'/ ePsf] x'gfn] o; sDkgL / o; sDkgL ;d]tsf] ;xeflutf /x]sf] / /xg] ;+oQ ' m
pBdn] o; cl3 lnPsf] / o; kl5 lng] pk/f]Qm C0f ;'ljwf tyf ug{] ;Dk"0f{ a}lsË
sf/f]jf/ / ;f] sf] gljs/0f ug{' k/]df a+s } n] k6s k6s gljs/0f ;d]t ug{] ;Dk"0f{ sf/f]jf/sf]
;'/If0f jfkt c? s;}sf] xs bfjL gnfUg] cGo s;}nfO{ s'g} Joxf]/faf6 lnvt u/L glbPsf] s'g}
lgsfoaf6 /f]Ssf gePsf], s'g} d'2f v/ lvrf]nf gePsf] xfd|f] Psnf}6L xsef]u btf{ lt/f] rngsf]
s"n ? ========d'Nof+sg ePsf] tkl;ndf n]lvPsf] ;DklQ lwtf] aGws n]lv lbPsf 5f} . dfly
pNn]lvt zLif{s cGt/ut s'g} klg lnvt, r]s, e'QmfgL k"hf{ a+s } df k]z u/L a+s } lgodfg';f/
lnPsf] / lng] C0f ;'ljwf tyf cGo a}lsË sf/f]jf/ cGt/utsf] a+s } sf] lng' kg{] ;fFjf Aofh /
nfu]sf] b:t'/ ;lxts]f n]gf jfktsf] ;Dk"0f{ ;fjf /sd / a+s } lgodfg';f/sf] k|rlnt Jofh, xhf{gf
tyf kFh " Ls/0f Jofh nufot hf] nfu]sf] / nfUg] b:t'/ Pj+ z"Ns ;d]t a+s } n] tf]ss ] f] efvf leq
ltg{] a'emfpg] 5'÷5f+} . a}s;Fu+ sf] zt{ ;Demf}tf eË u/L efvf Dofb leq shf{sf] ;fFjf Aofh b:t'/
nufot a+s } sf] ;Dk"0f{ n]gf /sd r'Qmf gu/]df jf sy+sbflrt efvf Dofb leq ltg{k' g{] ;Dk"0f{
;fFjf Aofh ga'emfPdf jf shf{ b'?kof]u u/]df jf lxgfldgf u/]df jf ;DalGwt shf{sf] zt{ / a}s
lgodsf] clwgdf g/xL zt{ ;Demf}tf kfngf gu/]df efvfsf] Dofb afFsL 5|bd } f klg wgL a+s } af6
o; cl3 lnPsf] / o;kl5 lng] C0f / u/]sf] / ug{] ;Dk"0f{ sf/f]jf/ cGtu{tsf] ;fjf / afFsL Aofh
xhf{gf kFh" Ls/0f Jofh b:t'/ OToflb ;Dk"0f{ a+s } sf] n]gf /sd d}n÷ ] xfdLn] a+s } nfO{ ;'/If0f jfkt
lwtf]aGws n]lv lbPsf] tkl;ndf pNn]lvt ;DklQnfO{ a}s + :jo+n] lnnfd laqmL jf cGo s'g}
Aoj:yf u/L c;"n pk/ u/L lng'xf]nf . lwtf] ;'/If0f n]lv lbPsf] ;DklQ s'g} lsl;daf6 sRrf
7x/]df jf lwtf] ;DklQaf6 a+s } sf] dfly pNn]lvt shf{ c;"n pk/ x'g g;Sg] l:ylt x'g cfPdf
xfd|f] cGo rn crn ;DklQ ;d]taf6 a}s + n] lnnfd laqmL jf cGo Aoj:yf u/L c;'n–pk/
u/L lnPdf ;d]t d]/f]÷xfd|f] d+h/' L 5 . kl5 uP/ dfly n]lvP adf]lhdsf] sf/f]jf/df d]/f]÷xfd|f]
;DklQaf6 c;'n–pk/ ug{ kfOg] xf]Og egL kl5 s'g} k|sf/sf] ph'/–afh'/ ug{] 5}g . u/] o;} lnvtaf6 ab/
xf];\ . wgL a+s
} ;+u dfly pNn]lvt C0f ;'ljwf a}lsË sf/f]jf/ u?Gh]n / dfly pNn]lvt a+s } sf] /sd km5\of}6
geP;Dd shf{ jf ;'ljwf gljs/0f ePdf ;f] ;d]tsf] ;Dk"0f{ n]gf /sd wgL a+s } n] r'Qmf u/L glnP ;Dd ;f] lnvt
sfod} /xg]5 ;fy} g]kfn /fi6« a}s + åf/f sfnf];r
" L Soj:yf ;DaGwdf hf/L ul/Psf] lgb{z ] g adf]lhd sfnf] ;"rLdf
d]/f]÷xfd|f] gfd ;dfj]z u/]df ;d]t d]/f]÷ xfd|f] d~h'/L 5 egL d]/f]÷ xfd|f] dgf]dfg /fhLv';Ln] zfvf
sfof{no=================df a;L pk/f]Qm adf]lhdsf] ;Dk"0f{ Joxf]/f k9L afrL To;sf] dtna / kl/0ffd ;d]t a'emL
of] lwtf]aGwssf] lnvt n]lv lnvt u/fO{ lng] /fli6«o jfl0fHo a+s } , zfvf sfof{no=========nfO{ lbPF÷lbof+} . ;fIfL
lsgf/fsf ;b/ 5 . of] lnvt cfh} /lhi6«z ] g kfl/t ul/lbg] 5'÷5f+} .
tkl;n
lwtf] n]lvlbPsf] ;DklQ ljj/0f
!_ ====lhNnf=======g=kf÷uf=lj=;= j8f g+=====l:yt sDkgL P]g, @)^# ÷k|fOe]6 kmd{ /lhi6«z ] g P]g, @)!$ ÷
;fem]bf/L P]g, @)@) adf]lhd :yflkt e} =========df ldlt=============df btf{ e} btf{ g+========== /x]sf] ============
-k|f=ln=÷lnld6]8÷k|fk] f| O6/;Lk kmd{÷;fem]bf/L kmd{÷sDkgL_ sf] gfddf btf{ /x]sf] lhNnf============g=kf÷uf=lj=;=
j8f g+========sf] ls=g+=====If]qkmn=======hUuf / ;f] df lgld{t kSsL 3/, ejg, 6x/f / ;Dk"0f{ lnu nufkft ;d]t .
rf/ lsNnf
k"j{
klZrd
pQ/
blIf0f
wgL a+s
} sf] tkm{af6 lwtf] ;'/If0f lbg]sf]
b:tvt bfofF afofF

a+s
} sf] 5fk b:tvt
sfof{nosf] 5fk
gful/stf g+=
Olt ;Djt @) ;fn dlxgf ut] /f]h z'ed\ .

lj=hL – @
t]>f] kIfaf6 lwtf] kfl/t u/fO{ lng] lnvt
-;+oQ
' m pBd ;d]t_
lnlvtd lnvt u/fO{ lng] /fli6«o jfl0fHo a+s } , zfvf sfof{no=====lnvt ul/lbg] >L =============sf]
b:tvt
bf=
gflt÷gfltgL >L============================sf] 5f]/f÷5f]/L÷kTgL ===============lhNnf==============g=kf=÷uf=lj=;

j8f g+= =====a:g] jif{ ============sf] >L=================cfu]======================ljefu================sfof{nodf
ln=÷k|f=ln÷;fem]bf/L÷kmd{ ÷k|f kmd{ g+======== df ldlt==============df /lhi68{ ÷btf{ ePsf] ============lhNnf
===============g=kf=÷uf=lj=;= j8f g+====== l:yt===========ln=÷k|f=ln=÷;fem]bf/L kmd{÷k|f=kmd{ / lgh
af=
;d]tsf] ;xeflutf /x]sf] / /xg] ;+oQ ' m pBd Pj+ lgh;+u ;DalGwt tn pNn]lvt kmd{÷sDkgL
;d]tn] o; /fli6«o jfl0fHo a+s } , zfvf sof{no============af6===========cflb Ps} zLif{sdf jf ljleGg
zLif{s cGtu{t=================;+rfnfgfy{ cfheGbf cl3 lnPsf] C0f ;'ljwf tyf u/]sf] sf/f]jf/
cGtu{tsf] a+s } sf] n]gf /sd / o; kl5 klg dfly pNn]lvt Ps} lzif{sdf jf ljleGg lzif{s
#_ td;'s tof/ ug{]
@_
!_
;fIfL
cGtu{t Ps} k6s jf k6s k6s u/L lng] C0f ;'l' jwf tyf a+s } ;+u ug{] cGo ;Dk"0f{ sf/f]jf/
pNn]lvt lzif{s cGtu{t lng] C0f ;'ljwf tyf ug{] ;Dk"0f{ sf/f]jf/ gljs/0f ug{' k/]df a+s } n] k6s
k6s gljs/0f ;d]t ug{] ;Dk"0f{ sf/f]jf/ tyf ;Dk"0f{ a}lsË Pj+ ;f] C0f sf/f]jf/df nfUg] Aofh,
xhf{gf, Aofh, k"h F Ls/0f Aofh, z'Ns, sldzg OTofbL ;d]tsf] ;'/If0f jfktdf d]/f]÷xfd|f] crn
;DklQ ;'/If0f n]lv lbg'xf]; egL lgh C0L==============åf/f cg'/f]w e} cfPsf] / ;f] adf]lhd
d]/f]÷xfd|f] gfdsf] crn ;DklQ ;'/If0f lwtf] n]vL lbg d+h/' ePsf] x'gfn]] lgh C0fLsf] /f]xj/df
lgh C0fL=======================, lgh ;d]tsf] ;xeflutfdf ;+rflnt /x]sf] / /xg] ;+oQ ' m pBd Pj+
lgh;+u ;DalGwt tn pNn]lvt kmd{÷sDkgLn] o; cufl8 lnPsf] / o; kl5 lng] pk/f]Qm C0f
;'ljwf tyf ug{] ;Dk"0f{ a}lsË sf/f]jf/ / ;f]sf] gljs/0f ug{' k/]df a+s } n] k6s k6s gljs/0f ;d]t
ug{] ;Dk"0f{ sf/f]jf/sf] ;'/If0f jfkt c? s;}sf] xs bfjL gnfUg] c? s;}nfO{ s'g} Aoxf]/faf6 n]lv
glbPsf] s'g} lgsfoaf6 /f]Ssf gePsf] s'g} d'2f v/ lvrf]nf gePsf] / c+lzof/x?sf] aLr ljjfb
gePsf] / c+z d'2f ;d]t grn]sf] d]/f]÷xfd|f] Psnf}6L xsef]u btf{ lt/f] rngsf] s"n d"Nof+sg ?
===============ePsf] tkl;ndf n]lvPsf] ;DklQ lwtf]aGws n]lvlbPsf] 5'÷5f+} . ;f] lwtf] ;DklQsf]
cfwf/df C0fLsf] dfu cg';f/ shf{ k|jfx u/]df d]/f] d+h/' L 5 . lgh C0fL=====================, lgh
;d]tsf] ;xeflutfdf ;+rflnt /x]sf] / /xg] ;+oQ ' m pBd Pj+ lgh C0fL ;+u ;DalGwt tn
pNn]lvt kmd{÷sDkgLn] dfly pNn]lvt lzif{s cGtu{t s'gk} lg lnvt r]s e'QmfgL k"hf{ a+s } df k];
u/L a+s } lgodfg';f/ lnPsf] / lng] C0f ;'ljwf tyf cGo a}lsË sf/f]jf/ cGtu{tsf] a+s } sf] lng'
kg{] ;fFjf Jofh / nfu]sf] b:t'/ ;lxtsf] n]gf /sd lgh C0fL, lgh ;d]tsf] ;xeflutfdf ;+rflnt
/x]sf] / /xg] ;+oQ ' m pBd Pj+ lgh;+u ;DalGwt tn pNn]lvt kmd{ sDkgLn] C0f ln+bf / n]gb]g
jf cGo s'g} a}lsË sf/f]jf/ ubf{ u/fpFbf u/L lbPsf] lnvt ;d]tdf pNn]lvt zt{ / a}s tyf
ljlQo ;+:yf ;DaGwL P]g tyf a+s } sf] lgod ;d]tsf] clwgdf /xL C0f ;'ljwf tyf a}lsË sf/f]jf/
;d]t ;Dk"0f{ ;fFjf /sd / a}s + lgodfg';f/sf] Aofh tyf kl5 nfUg] Aofh nufot hf] nfu]sf] /
nfUg] b:t'/ Pj+ z'Ns ;d]t a}s + n] tf]ss ] f] efvf leq lgh C0fL / lgh C0fL;+u ;DalGwt tn
pNn]lvt kmd{ sDkgLnfO{ ltg{ a'emfpg nufpg] 5'÷5f}+ . a}s ] sf] ;Dk"0f{ C0fsf] ;fFjf Aofh ;d]tsf]
;Dk"0f{ /sd r'Qmf gePdf tk;Lndf pNn]lvt ;DklQ c? s;}nfO{ s'g} Joxf]/fn] n]lvlbg] jf xs x:tfGt/0f ug{] 5}g .
u/]df o;} sfuhaf6 ab/ xf]; . lgh C0fL a}s + ;+usf] zt{ ;Demf}tf e+u u/L efvf Dofb leq ;Dk"0f{ shf{sf] ;fjf
Jofh r'Qmf gu/]df a+s } lgod adf]lhd nfUg] afFsL Aofh, k]gfn Jofh, kFh " Ls/0f Jofh ;d]tsf] ;Dk"0f{ /sd ltg{
nufpg]5÷ ' 5f+} . C0fL kmd{ sDkgL / lgh ;d]tsf] ;xeflutf /x]sf] / /xg] ;+oQ ' m pBd Pj+ C0fL;Fu ;DalGwt
sDkgL kmd{n] efvf Dofb leq ltg{k' g{] ;fFjf Aofh ga'emfPdf jf shf{ b'?kof]u u/]df jf lxgfldgf u/]df jf
;DalGwt shf{sf] zt{ / a+s } lgodsf] clwgdf g/xL zt{ ;Demf}tf kfngf gu/]df efvfsf] Dofb afFsL 5Fbd } f klg
o; a+s } zfvfaf6 o; cl3 lnPsf] / o; kl5 lng] C0fsf] ;fFjf / afFsL Jofh xhf{gf k"h F Ls/0f Jofh OTofbL
;Dk"0f{ a+s
} sf] n]gf /sd d}n÷ ] xfdLn] a}s
+ nfO{ ;'/If0f jfkt lwtf]aGws n]lvlbPsf] tkl;ndf pNn]lvt ;DklQnfO{
a+s} :jo+n] lnnfd laqmL jf cGo s'g} Aoj:yf u/L c;"n pk/ u/L lnPdf d]/f]÷xfd|f] d~h'/L 5 . lwtf] ;'/If0f
n]lvlbPsf] ;DklQ s'g} lsl;daf6 sRrf 7x/]df jf lwtf] ;DklQaf6 a+s } sf] dfly pNn]lvt shf{ c;"n pk/ x'g
g;Sg] l:ylt x'g cfPdf d]/f]÷xfd|f] tyf C0fLsf] c? rn crn ;DklQaf6 ;d]t a+s } n] lnnfd laqmL jf cGo
Aoj:yf u/L c;"n pk/ u/L lnPdf ;d]t d]/f]÷xfd|f] d~h'/L 5 . kl5 uP/ C0fL / C0fL ;lDdlnt ePsf] ;+oQ ' m
pBdsf] sf/f]jf/df d]/f]÷xfd|f] ;DklQaf6 c;'n pk/ ug{ kfOg] xf]Og egL s'g} k|sf/sf] ph'/ jfh'/ ug{5 ] g} .
u/] o;} lnvtaf6 jb/ xf];\ . lgh C0fL kmd{÷sDkgL / lgh ;d]tsf] ;xeflutf /x]sf] / /xg] ;+oQ ' m pBd Pj+
lgh ;+u ;DalGwt kmd{÷sDkgLn] o;;+u dfly pNn]lvt C0f ;'ljwf a}lsË sf/f]jf/ u?Gh]n / dfly pNn]lvt
a}s
+ sf] /sd km5\of{6} geP;Dd glj/s0f ePsf]df ;f] sf] ;Dk"0f{ /sd km5\of}6{ gePsf] cj:yf;Dd of] lnvt
sfod} /xg]5 ;fy} g]kfn /fi6« a}s + åf/f sfnf];r " L Aoj:yf ;DaGwdf hf/L ul/Psf] lgb{z ] g adf]lhd sfnf];r " Ldf
C0fL / d]/f]÷xfd|f] gfd ;dfj]z u/]df ;d]t d]/f]÷xfd|f] d+h/' L 5 egL d]/f]÷xfd|f] dgf]dfg /fhLv'zLn] zfvf
sfof{no============== df a;L pk/f]Qm adf]lhdsf] ;Dk"0f{ Aoxf]/f k9L jf+rL To;sf] dtna / kl/0ffd ;d]t a'emL
;'/If0f jfkt of] lwtf]aGwssf] lnvt n]lv lnvt u/fO{ lng] /fli6«o jfl0fHo a}s + , zfvf sfof{no==============nfO{
lbofF÷lbof+,} o;sf] Ps k|lt bf]xf]/f] a'lem lnof+F ÷lnof}+ . ;fIfL lsgf/sf ;b/ 5 . of]] lnvt cfh} /lhi6«z ] g
kfl/t ul/lbg] 5' ÷5f+} .
tkl;n
lwtf] n]lvlbPsf] ;Dkltsf] ljj/0f
lhNnf g=kf÷uf=lj=;= j8f g+= ls=g+= rf/ lsNnf hUuf wgLsf] gfd y/ If]qkmn s}lkmot
pNn]lvt hUufdf s}lkmotdf pNn]v ePsf] 3/, uf]bfd, 6x/f, sf/vfgf cflb / eljiodf aGg] / xfn ljj/0f lbg
g;lsg] 3/, uf]bfd, 6x/f, sf/vfgf cflb ;d]t o;} lnlvtaf6 a+s
} nfO{ lbg d~h'/ ePsf] .
C0fL==================================================;+u ;DalGwt kmd{÷sDkgLx?sf] gfdfjnL / b:tvt M
gfd M– clVtof/k|fKt JolQmsf] b:tvt M–
s_
v_
u_
3_
ª_
a}s
] sf] tkm{af6 C0fLsf] tkm{af6 ;xL5fk lwtf] ;'/If0f lbg]sf] ;xL5fk
bfofF afofF bfofF afofF

b:tvt b:tvt
lwtf] ;'/If0f lbg]sf] gful/stf g+==============

la=hL – #
;+:yfut hdfgL kq
lnlvtd lnvt u/fO{ lng] /fli6«o jfl0fHo a+s } zfvf sfof{no==============lnvt u/L lbg] ==========================lhNnf
==============g=kf÷uf=lj=; j8f g+===========l:yt sDkgL P]g, @)^#÷k|fOe]6 kmd{ /lhi6«z ] g P]g, @)!$÷ ;fem]bf/L
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kl5 7]sb] f/ ÷ af]nkqbftf elgPsf] 5 _ sf] cg'/f]wdf txf+ ===================================================================sf]
kIfdf o; /fli6«o jfl0fHo a}s + ======================sfof{no ============================-h;nfO{ o; kl5 a+s } dfq elgPsf]
5_ n] b]xfosf zt{x?sf] clwgdf /xL ?= ====================-cIf/]kL ===================================================================_
;Ddsf] of] ljlQo hdfgt kq hf/L u/]sf] ;"rgf ub{5f}+ .
zt{x?
!_ 7]sb] f/ ÷ af]nkqbftfn] sfa' aflx/sf] kl/l:yltsf] sf/0fn] afx]s s/f/ adf]lhdsf zt{x? kfngf gu/]df
txf+n] ;f] s'/f k|dfl0ft u/L Dofb leq k|fKt x'g] u/L a+s
} pk/ lnlvt ?kdf bfjL ug{' ePdf of] ljlQo hdfgL
kqsf] /sddf ga9\g] u/L 7]sb] f/ ÷ af]nkqbftfn] Aoxf]g'{ kg{] /sd a}s + n] txf+nfO{ a'emfpg] 5 .
@_ of] ljlQo hdfgL kqsf] Dofb ldlt ===============================df ;dfKt x'g] 5 . To; kl5 jf 7]sb] f/ ÷
af]nkqbftfn] s/f/ adf]lhdsf] sfd k'/f gu/]df h'g cufl8 x'G5 ;f] lbg b]lvg} of] ljlQo hdfgL kq :jtM
/2 ePsf] dflgg] 5 / a+s } o; hdfgL kqsf] ;Dk"0f{ lhDd]jf/Laf6 d'Qm x'g5
] . Dofb gf3] kl5 jf dfly n]lvPsf]
s'g} sf/0faf6 hdfgL kq /2 ePkl5 k|fKt ePsf] bfjL pk/ a+s } hjfkmb]xL x'g] 5}g .
af]wfy{ M
=========================================== lgldQ /fli6«o jfl0fHo a+s
} ln=
===========================================
=================================
cflwsfl/s b:tvt
a+s
} sf] 5fk
} lnld6]8 la=hL= – !!
zfvf sfof{no================
ldlt @) ÷ ÷
>L ––––––––––––––––––––––––––––
––––––––––––––––––––––––––––
––––––––––––––––––––––––––––
ljifo M – a+s
} hdfgt ;Ldf gljs/0f ul/Psf] af/] .
txf“n
+ ] o; zfvfaf6 pkef]u ub{} cfPsf] a+s } hdfgt ;Ldf ? =======================================-cIf/]kL
============= ======================================_ cfufdL ldlt ==================================b]lv ldlt=================! jif{sf]
nflu xfn eO{ /x]sf] zt{, aGb]h, ;]jf, ;'ljwf sfod} /xg] u/L gljs/0f ul/Psf] Aoxf]/f hfgsf/L u/fp“b5f+} .
af]wfy{ M
=========================================== ejbLo,
===========================================
;xfos k|aGws k|aGws
cg';r
" L–!
a+s
} hdfgt lgb{l] zsf
cfjZos lwtf] ;'/If0f
ljj/0f gub dflh{g d'2lt /l;b ÷g]=/f=a}s

+ , crn ;DklQ ;'/If0f
;/sf/L j08x?
af]nkq hdfgt
æsÆ ju{sf] 7]sb] f/ %% !)% !)%
ævÆ ju{sf] 7]sb] f/ !)% @)% @)%
æuÆ ju{sf] 7]sb] f/ !)% @%% @%%
æ3Æ ju{sf] 7]sb] f/ !)% @%% @%%
cGo !)% @%% @%%
sfo{ ;Dkfbg hdfgt
æsÆ ju{sf] 7]sb] f/ $)%
ævÆ ju{sf] 7]sb] f/ %)%
æuÆ ju{sf] 7]sb] f/ !))%
æ3Æ ju{sf] 7]sb] f/ !))%
cGo !))%
cu|Ld e'QmfgL hdfgt
æsÆ ju{sf] 7]sb] f/ %)%
ævÆ ju{sf] 7]sb] f/ %)%
æuÆ ju{sf] 7]sb] f/ !))%
æ3Æ ju{sf] 7]sb] f/ !))%
cGo !))%
ljlQo hdfgt kq !))%
j08]8 jo/ xfp; hdfgt !)%
Counter hdfgt hdfgt lkR5] lgwf{/0f ul/g]
ljlQo ;+:yfsf] nflu hdfgt hdfgt lkR5] lgwf{/0f ul/g]
gf]6 M
sfo{ ;Dkfbg hdfgt / clu|d e'QmfgL hdfgtsf] xsdf tf]s]sf] lwtf] C0fLn] gub÷d'2tL /l;b÷
;/sf/L j08x?÷crn ;DklQ cflb ;+oQ ' m ?kdf lbg ;Sg]5g\ . pbfx/0fsf] nflu æsÆ ju{sf] 7]sb] f/n] sfo{ ;Dkfbg
hdfgt hf/L ug{sf] nflu $) k|ltztsf] lwtf] ;'/If0f lbg' kg{5 ] . To;sf] nlfu lghn] gub÷d'2tL /l;b÷;/sf/L
a08÷dfgf}+ !) k|ltzt / crn ;DklQ lwtf] ;'/If0f #) k|ltzt ;+oQ ' m ?kdf lbg ;Sg] jf $) k|ltztsf] crn ;DklQ
lwtf] ;'/If0f g} lbg ;Sg] 5 . a+s
} sf] lgodfg';f/ crn ;DklQ lwtf] ;'/If0fnfO{ d"Nof+sg ug{k' g{] / tf]ss
] f] dflh{g s§f
ul/;s]kl5 dfq dflysf] pNn]lvt k|ltzt nfu' ug{' kg{] .
cg';r
" L–@
clVtof/L
ljj/0f ;Ldfsf] nflu :jLs[tL zfvfaf6 a+s
} hdfgt hf/L ug{]
af]nkq hdfgt CAD cg';f/sf] -zfvf ÷If]=sf÷s]=sf=_ :jLs[t ;Ldf leq
sfo{ ;Dkfbg hdfgt CAD cg';f/sf] -zfvf ÷If]=sf÷s]=sf=_ :jLs[t ;Ldf leq
clu|d e'QmfgL hdfgt CAD cg';f/sf] -zfvf ÷If]=sf÷s]=sf=_ :jLs[t ;Ldf leq
ljlQo hdfgt s]Gb|Lo sfof{no :jLs[t ;Ldf leq tf]s]sf] Beneficiary nfO{ dfq
BondedWare House s]Gb|Lo sfof{no :jLs[t ;Ldf leq
hdfgt
Counter hdfgt s]Gb|Lo sfof{no s]Gb|Lo sfof{noaf6 ljz]if :jLs[tL eP cg';f/
ljQLo ;+ : yfsf] nflu s]Gb|Lo sfof{no s]Gb|Lo sfof{noaf6 ljz]if :jLs[tL eP cg';f/
hdfgt
B.G. - 7
RASTRIYA BANIJYA BANK LIMITED

............................BRANCH
Ref................. Date :................
Re : BID BOND/LETTER OF GUARANTEE No.....IN FAVOUR OF M/S......A/C.....
Dear Sir (s)
At the request of ...................................................................................................

(hereinafter called the contractor/supplier), We Rastriya Banijya Bank Limited ..................Branch
(hereinafter called the bank) do here by issue this Bid Bond/Letter of Guarantee to the extent of
Rs...........................(Say rupees........................................................................................)
in favour of your goodselves under the following terms and conditions.
TERMS AND CONDITIONS
1. The Bank undertakes and agrees to pay you a sum of rupees not exceeding the above
mentioned amount subject to the extent the Contractor/Supplier is liable to pay against
your written claim reaching to us on or before the date of expiry certifying and evidencing
that the contractor has failed to enter in to contract deposite the acceptance of the tender
except the failure due to force majeure.
2. This letter of Guarantee expires on.................After the expiry or in the event the
Contractor/ Supplier should become unsuccessful bidder whichever happens earlier this
guarantee shall become null and void automatically and the Bank shall be free from all the
responsibilities under the said guarantee. Any claim received after the date of expiry or
after guarantee having become ineffective due to force majeure of any other said
circumstances shall in no case bind the Bank.
Your Faithfully
Manager
B.G. - 8

............................BRANCH
Ref................. Date :................
Re : PERFORMANCE BOND/LETTER OF GUARANTEE No...IN FAVOUR OF M/S.....A/C....
Dear Sir (s)
At the request of ...................................................................................................

(hereinafter called the Contractor/Supplier), We Rastriya Banijya Bank Limited ..................Branch
(hereinafter called the Bank) do here by issue this Performance Bond/Letter of Guarantee to the
extent of Rs...........................(Say rupees................................................................................)
that the contractor has failed to perform as per the terms of the contract except the failure
due to force majeure.
Contractor/Supplier having performed the contract which cover happens earlier this
guarantee shall become null and void automatically and the bank shall be free from all the
after guarantee having become ineffective due to force majeure or said circumstances shall
in no case bind the Bank.
Your Faithfully
Manager
B.G. - 9

............................BRANCH
Ref................. Date :................
Re : LETTER OF GUARANTEE FOR ADVANCE PAYMENT No...IN FAVOUR OF M/S...A/C...
Dear Sir (s)
At the request of ...................................................................................................

(hereinafter called the Bank) do here by issue this Letter of Gurantee for advance payment to
the extent of Rs......................(Say rupees .............................................................................)
that the contractor has failed to mobilize the contract as per requirement of the
contract except the failure due to force majeure.
Your Faithfully
Manager
B.G. -10

............................BRANCH
Ref................. Date :................
Re : LETTER OF FINANCIAL GUARANTEE No.....IN FAVOUR OF M/S.....A/C......
Dear Sir (s)
At the request of ...................................................................................................

(hereinafter called the Bank) do here by issue this Letter of Financial of Guarantee to the extent
of Rs...........................(Say rupees................................................................................) in
favour of your goodselves under the following terms and conditions.
that the contractor has failed to enter mobilize the contract as per requirement of the
contract except the failure due to force majeure.
Your Faithfully
Manager
lwtf] ;'/If0f d"NofÍg lgb{l] zsf
@)^$

} lnld6]8
s]Gb|Lo sfof{no
l;+xb/jf/
– 43 –
– 44 –
lwtf] ;'/If0f d"NofÍg lgb{l] zsf – @)^$
qm=;
qm=;+=+ ljifo ;"rL k]h g+=
!= d"NofÍgstf{ !
@= d"NofÍgstf{sf] of]Uotf / cg'ej !
#= d"NofÍgstf{n] w/f}6L /fVg' kg{] /sd #
$= d"NofÍgstf{x?sf] 5gf}6 ug{] tl/sf $
%= d"NofÍgstf{x?;Fu ;Demf}tf %
^= d"NofÍgstf{n] kfpg] kfl/>lds %
&= d"NofÍgstf{x?sf] nflu lgb{z] g ^
*= kl/of]hgf shf{ (Project Loan) sf] nflu Aoj:yf !@
(= d"NofÍg k|ltj]bg !#
!)= d"NofÍg pk/ lgl/If0f tyf d"NofÍgstf{nfO{ sf/jfxL !$
!!= w/f}6L /sd lkmtf{ ug{] ;DaGwL Aoj:yf !$
!@= laljw !%
cg';"rLx?
!#= Aofkfl/s, cfjfl;o tyf ;fwf/0f ejgsf] d"NofÍg ubf{ nfu' ug{] b/ cg';r " L – ! -s_
!$= Aofkfl/s, cfjfl;o tyf ;fwf/0f ejgsf] x|f; s§L ug{] b/ cg';r " L – ! -v_
!%= sf/vfgf tyf sf/vfgfsf] sfof{no ejgsf] d"NofÍg ubf{ nfu' ug{] b/ cg';r " L – @ -s_
!^= uf]bfd 3/sf] d"NofÍg ubf{ nfu' ug{] b/ cg';r" L – @ -v_
!&= sf/vfgf ejg tyf uf]bfd 3/sf] x|f; s§L ug{] b/ cg';r
" L – @ -u_
!*= d"NofÍgstf{n] a+s
} df lbg] lgj]bgsf] gd"gf cg';r " L – #
!(= a+s
} sf] gfddf kf/Lt x'g] crn ;DklQ d"NofÍg ug{ d"NofÍstf{sf]
?kdf ;"lrs[t x'gsf] nflu cfj]bg ug{] af/]sf] ;"rgf cg';r" L – $
@)= sa'lnotgfdf cg';r
" L – %
@!= ;Demf}tf kq cg';r " L – ^
@@= k|lta4tf kq cg';r " L – &
@#= Report on property valuation for the client Annex - 8
@$= Format of the communication to the valuators Annex - 9
– 45 –
– 46 –
1_ d"Nof¢gstf{ M
1=1 a}+saf^ k\jfx ul/g] ljleGg shf{ / ;'ljwfsf] nflu a}+sn] lwtf] afkt :jLsf/ ug]{ ejg,
hUuf, d]l;g/LÒcf}hf/, sf/vfgfÒejg, uf]bfdÒ#/ cflbsf] d"Nof¢gstf{ a}+sn] tf]s]sf]
dfkb)* k'/f u/L s]Gb\Lo sfof{no / If]qLo sfof{nosf] lg)f{ofg';f/ :jLs[t ;"rLdf ;dfj]z
ePsf cf]e/l;o/, OlGhlgo/ tyf O{lGhlgol/¤ sG;N^]G;L kmd{x? x'g]%g .
1=2 bkmf 1 adf]lhd ;"lrs[t e} d"Nof¢gstf{sf] ;"rLdf k/]sf d"Nof¢gstf{x? pknAw x'g
g;Sg] b'u{d :yfgx?df -o:tf] :yfgx?sf] gfd s]Gb\Lo sfof{no, shf{ laefun] ;do
;dodf lgwf{/)f ug]{%_ g]kfn ;/sf/sf] lhNnf l:yt sfof{nox?sf] b/aGbLdf /x]sf
OlGhlgo/ jf 5 jif{sf] cg'ej ePsf cf]e/l;o/x?af^ lwtf]sf] lgodfg';f/ d"Nof¢g
u/fpg ;lsg] % t/ o:tf] d"Nof¢gsf] clwstd ;Ldf ?= 50,00,000.Ò -krf; nfv_
;Ddsf]] lwtf] ;'/If)f d"Nof¢g u/fpgsf] nflu dfq dfGo x'g]% .
1=3 a}+sn] lwtf] ;sf/ ug]{ jf u}x\ a}ls¤ ;DklQ lalqm ug]{ k\of]hgsf] nflu a}+sdf sfo{/t
O{lGhlgo/x?af^ klg l:y/ ;DklQx?sf] d"Nof¢g u/fpg ;lsg]% .
2_ d"Nof¢gstf{sf] of]Uotf / cg'ej M
2=1 a}+ssf] :jLs[t ;"rLdf ;dfj]z x'g] cf]e/l;o/, OlGhlgo/ tyf sG;N^]G;L kmd{x?sf]
Go"gtd of]Uotf lgDg adf]lhd x'g' kg]{% .
g]kfn ;/sf/, lzIff d+qfno, lqe'jg ljZj ljBfno jf cGo dfGotf k\fKt :jb]zL
jf ljb]zL z}lIfs ;+:yfx?af^ z}lIfs k\df)fkq k\fKt l;len, d]sflgsn tyf O)*li^òn
OlGhlgo/ tyf cf]e/l;o/x? .
d"Nof¢gstf{x?sf] cg'ejnfO{ u)fgf ubf{ g]kfn ;/sf/sf] sfof{no jf g]kfn
;/sf/sf] k")f{ jf cw{ :jfldTj ePsf] ;+:yfg jf ljb]zL lgdf{)f jf Ph]G;L ;lDdlnt
g]kfndf :yflkt NGOs / INGOs h:tf sfof{nox?df sfd u/]sf] cg'ejnfO{ tyf
'A' ju{sf lgdf{)f sDkgLdf sfd u/]sf]] cg'ejnfO{ ;d]t u)fgf ul/g] % . cGo
ljlQo ;+:yf -a}+s_ sf] d"Nof¢gstf{ eO{ sfd u/]sf] AolQm tyf kmd{nfO{ ;f]lx
cg'ejsf] dfGotf lbg ;lsg]% .
lgDg cg';f/ cg'ej k\fKt u/]sf cf]e/l;o/, l;len tyf d]sflgsn OlGhlgo/,
O{lGhlgol/¤ sG;N^]G;L kmd{x?n] a}+ssf] :jLs[t ;"rLdf ;dfj]z x'g b/vf:t lbg'
kg]{% .
– 1 –
qm=;+= lwtf]sf] d"No Go"gtd z}lIfs of]Uotf cg'ej
1= ?= 50 nfv s= l;len OlGhlgol/¤df cf]e/l;o/ s_ ;DalGwt If] q df 5 jif{ sfd
;Dd kf; u/]sf] cf]e/l;o/ . u/]sf] cg'ej .
v= l;len OlGhlgol/¤df la=O{= kf; v_ ;DalGwt If] q df 1 jif{ sfd
u/]sf] OlGhlgo/ . u/]sf] cg'ej .
u= O{lGhlgol/¤ sG;N^]G;L kmd{ . -u_ slDtdf 1 jif{sf] cg'ej k\fKt
O{lGhlgo/ jf 5 aif{sf] cg'ej k\fKt
cf]e/l;o/ ;+nUg /x]sf] / slDtdf
1 jif{ b] l v ;+ r fngdf /x] s f]
O{lGhlgol/¤ sG;N^]G;L kmd{ .
2= ?= 2 s/f]* s= l;len OlGhlgol/¤df la=O{=kf; s_ ;DalGwt If]qdf 3 jif{ sfd u/]sf]
;Dd u/]sf] OlGhlgo/ . cg'ej .
v= O{lGhlgol/¤ sG;N^]G;L kmd{ v_ slDtdf 3 jif{ sfd u/]sf] cg'ej
ePsf OlGhlgo/x? ;+nUg ePsf]
/ 3 jif{ b]lv ;+rfngdf /x]sf]
O{lGhlgol/¤ sG;N^]G;L kmd{x? .
3= ?= 10 s/f]* g]kfn ;/sf/sf] ;DalGwt sfof{nodf slDtdf 5 jif{ sfd u/]sf] cg'ej
;Dd btf{ ePsf] O{lGhlgol/¤ sG;N^]G;L ePsf slDtdf 2 hgf l;len
kmd{ . OlGhlgo/x? / 2 jif{ sfd u/]sf]
cg' e j ePsf 1 hgf d] s flgsn
O{lGhlgo/ klg ;+nUg ePsf] tyf 5
jif{ b]lv ;+rfngdf /x]sf] sG;N^]G;L
kmd{ x ? . jfl)fHo a} + s x?df
d"Nof¢gstf{sf] ?kdf slDtdf 3 jif{sf]
cg'ej ePsf] .
4= clwstd g]kfn ;/sf/sf] ;DalGwt sfof{nodf slDtdf 7 jif{ sfd u/]sf] cg'ej
;Ldf btf{ ePsf] O{lGhlgol/¤ sG;N^]G;L ePsf] slDtdf 2 hgf l;len
gePsf] kmd{ . OlGhlgo/x? / 3 jif{ sfd u/]sf]
cg' e j ePsf] 1 hgf d] s flgsn
O{lGhlgo/ klg ;+nUg ePsf] / 7 jif{
b] l v ;+ r fngdf /x] s f] sG;N^] G ;L
kmd{ x ? . jfl)fHo a} + s x?df
d"Nof¢gstf{sf] ?kdf slDtdf 5 jif{sf]
cg'ej ePsf] .
– 2 –
d"Nof¢gstf{n] :jLs[t ;"rLdf ;dfj]z x'g b/vf:t lb+bf lgDg lnlvt sfuhftx?sf] k\lt k]z ug'{
kg]{% .
2=2 cf]e/l;o/ / OlGhlgo/x?sf] xsdf M
z}lIfs of]Uotfsf] k\df)fÒkqsf] k\dfl)ft k\ltlnkL .
cg'ejsf] k\df)fÒkqsf] k\dfl)ft k\ltlnkL .
gful/stfsf] k\df)fÒkqsf] k\dfl)ft k\ltlnkL .
a}+sn] dfu u/]sf] cGo sfuhftx?sf] k\dfl)ft k\ltlnkL .
cf]e/l;o/ / OlGhlgo/x?sf] afof]*f^f
2=3 O{lGhlgol/¤ sG;N^]G;L kmd{sf] xsdf

kmd{ / sDkgL btf{ k\df)fkqsf] k\dfl)ft k\ltlnkL -gljs/)f ePsf] ;d]t_,
cfos/ btf{ k\df)fkqsf] k\dfl)ft k\ltlnkL -gljs/)f ePsf] ;d]t_,
kmd{ / k\f]k\fO^/ / ;+rfnsx?sf] z}lIfs of]Uotf / cg'ejsf] k\df)fÒkqsf] k\dfl)ft
k\ltlnkL,
k\d'v ;+rfnsx?sf] AolQmut ljj/)f -sfo{/t OlGhlgo/ tyf cf]e/l;o/sf] z}lIfs
of]Uotf k\df)fÒkq / AolQmut ljj/)f_ Pj+ kmd{df sfd ug{ dGh'/ ul/Psf] :jLs[lt
kq jf ;f] sf] k\dfl)ft k\ltlnkL ;d]t .
kmd{ / sDkgLsf] cfjZos sfuhftx? -Profile_ tyf clkm; ;+/rgf,
sfo{/t OlGhlgo/ / sG;N^]G;L kmd{n] g]kfn OlGhlgol/¤ kl/ifbaf^ :jLs[tL k\fKt
u/]sf] k\df)fÒkqsf] k\dfl)ft k\ltlnkL .
VAT df btf{ ug{sf] nflu cfjZos gePsf] eGg] #f]if)ff kq jf VAT df btf{ ePdf btf{
k\df)fÒkqsf] k\dfl)ft k\ltlnkL .
3_ d"Nof¢gstf{n] w/f}^L /fVg' kg]{ /sd M
a}s
+ n] lwtf]df lng] ;Dkltsf] d"Nof¢gstf{sf] ?kdf l:js[tL k\fKt AolQm tyf sG;N^]G;L kmd{x?n]
lgDg adf]lhd w/f}^L /sd o; a}+ssf] rNtL / art vftfdf Po/dfs{ ul/ /fVg' kg]{% jf o;
a}+s afx]s cGo "s" ju{sf] jfl)fHo a}+ssf] a}+s hdfgt k]z ug'{ kg]{% .
lwtf]sf] d'No w/f}^L /fVg' kg]{ /sd

• ?= 50 nfv ;Dd ?= 1,00,000.Ò
• ?= 2 s/f]* ;Dd ?= 2,00,000.Ò
• ?= 10 s/f]* ;Dd ?= 4,00,000.Ò
• clwstd ;Ldf gePsf] ?= 7,00,000.Ò
– 3 –
dfly pNn]lvt w/f}^L /sd art vftfdf Po/dfs{ u/]df a}+sn] art vftfdf lbg] k\rlnt
Aofhb/ cg';f/ Aofh lbOg]% .
4_ d"Nof¢gstf{x?sf] %gf}^ ug]{ tl/sf M
;"lrs[t /x]sf d"Nof¢gstf{x?sf] kbfjlw ;dfKt x'g uPdf jf cfjZos ;+Vofdf d"Nof¢gstf{
gk'u ePsf] dx;'; ePdf cfjZos ;+Vof lgwf{/)f ul/ s]Gb\Lo :t/df shf{ ljefun] / If]qLo
:t/sf] xsdf If]qLo sfof{nox?n] ?= 2 s/f]* ;Ddsf nflu s]lGb\o sfof{no, shf{ ljefu;+u
;xdlt lnO{ v'nf lj!fkg dfkm{t %gf}^ ug{' kg{]% . d"Nof¢gstf{x?sf] %gf}^ ug]{ sfo{ s]lGb\o
sfof{nodf laefuLo :t/sf] shf{ ;ldltn] / If]qLo sfof{nodf If]qLo k\aGwsn] u&g ug]{
;ldltn] ug'{ kg]{% . If]qut :t/df %gf}^ ul/Psf d'Nof¢gstf{x?n] ;f]xL If]qdf sfd ug'{
kg]{% . s]lGb\o sfof{noaf^ d"Nof¢gstf{sf] %gf}^ ubf{ ;a} If]qdf sfd ug]{ ul/ %gf}^ ug{
;lsg]% . d"Nof¢gstf{sf] %gf}^ ubf{ lgDg cfwf/x? lnO{ c+s k\yfsf] cfwf/df pRr c+s k\fKt
ug]{x?nfO{ k\fyfldstf lbO{ %gf}^ ug{' kg]{]% . ;fy} a+}sdf ;'lrs[t e}/x]sf d"Nof¢gstf{x?n]
d"Nof¢g ug{ kfpg] lwtf]sf] /sd a[$L Pj+ If]q yk#^ ug{ cg'/f]w e} cfPdf cfjZos Go"gtd
of]Uotf k'u]sf d"Nof¢gstf{x?sf] xsdf s]Gb\Lo shf{ ;ldlt (Centeral Credit Committee)
af^ cf}lrTotf tyf lghx?sf] sfo{ d"Nof¢g k\ltj]bg ;d]tnfO{ b[i^Lut u/L If]q yk#^ tyf
d'Nof¢g ug{ kfpg] l;df a[$L ug{ ;lsg] % . o;/L If]q yk#^ tyf d"Nof¢g ;Ldf a[$L u/]sf]
cj:yfdf k'gM ;+emf}tf / sa'lnotgfdf ug'{ kg]{% .
4=1 %gf]^ ubf{ lnOg] cfwf/x? / k")ff{¢

cf]e/l;o/ / OlGhlgo/sf] xsdfM
cfwf/x? lbOg] c+s

• z}lIfs of]Uotf 30
• sfo{ cg'ej 40
• sfdsf] ;+Vof -/sdsf] cfwf/df_ 30
4=2 O{lGhlgol/¤ sG;N^]G;L kmd{sf] xsdf
cfwf/x? lbOg] c+s

• kmd{sf ;+rfns nufot kmd{df sfo{/t cf]e/l;o/,
OlGhlgo/x?sf] z}lIfs of]Uotf 30
– 4 –
• kmd{n] ljut jif{x?df u/]sf] sfo{ cg'ej 40
• kmd{n] u/]sf] sfdsf] ;+Vof -/sdsf] cfwf/df_ 30
5_ d"Nof¢gstf{ ;+usf] ;Demf}tf M
pNn]lvt cfwf/df ul/Psf] %gf}^df pRr c¢ k\fKt ug]{ d"Nof¢gstf{x?sf] ;"rL tof/ ug'{ kg]{%
/ ;"rLdf k/]sf d"Nof¢gstf{x?;+u s]Gb\Lo sfof{no jf If]qLo sfof{noaf^ sa'lnotgfdf
u/L / u/fO{ a}+ssf] d"Nof¢gstf{sf] x}l;otn] sfd ug{ Ohfht lbOg]% . a}+ssf] d"Nof¢gstf{sf]
?kdf %gf}^ ePsf d"Nof¢gstf{x?nfO{ z'?df ;Demf}tf u/L k\To]s 2 / 2 jif{df lghx?n] u/]sf]
sfo{ d"Nof¢g k\ltj]bg ;DalGwt sfo{If]q leqsf zfvfx?af^ dfu ul/ ;Gtf]ifhgs sfo{ u/]sf]
kfO{Pdf z'?sf] ;+emf}tfnfO{ gljs/)f ub}{ al(df 6 jif{ ;Dd sfddf nufpg ;lsg]% .
d"Nof¢gstf{x?nfO{ lgo'QmL ubf{ jf gljs/)f ubf{ CIC Report lng' kg]{% .
d"Nof¢gstf{nfO{ sfddf nufp+bf ;DalGwt zfvfn] cflwsfl/s ?kdf d"Nof¢g ug{ kq hf/L
ug'{ kg]{% . kq hf/L gu/L d"Nof¢g ug{ / u/fpg kfOg] %}g .
6_ d"Nof¢gstf{n] kfpg] kfl/>lds
lwtf] ;'/If)fsf]] d"Nof¢gstf{n] u\fxsaf^ a}s

+ n] tf]s] adf]lhd lgDg cg';f/ kf/L>lds kfpg] % .
d'Nof¢g /sd clwstd

-d"Nofl¢t /sddf_
?= 10,00,000.Ò ;Dd ?= 4,000.Ò
?= 10 nfv eGbf a(L ?= 25 nfv ;Dd ?= 6,000.Ò
?= 25 nfv eGbf a(L ?= 50 nfv ;Dd ?= 10,000.Ò
?= 50 nfv eGbf a(L ?= 1 s/f]* ;Dd 0=20 k\ltzt
?= 1 s/f]* eGbf a(L ?= 5 s/f]* ;Dd 0=15 ,,
?= 5 s/f]* eGbf dfly hlt ;'s} ePklg 0=10 ,,
d"Nof¢gstf{n] kfpg] kfl/>ldssf] lx;fa ubf{ d"Nofl¢t /sdnfO{ v)* v)* ul/ %'^æofP/
kfl/>lds lng ldNg] %}g . d"Nof¢gsf] s"n /sddf tf]lsPsf] k\ltztn] lx;fa ul/ Go"gtd
kfl/>lds lgwf{/)f ug'{' kg]{% . t/ Go"gtd kfl/>lds ?= 4,000.Ò eGbf sd / clwstd
kfl/>lds ?= 2,50,000.Ò eGbf a(L lng ldNg] %}g . ;fy} b'u{d kxf*L / lxdfnL If]qdf
cjl:yt æ#Æ / æÜÆ >])fLsf] zfvfx?sf] xsdf Go"gtd kfl/>lds ?= 3,500.Ò x'g]% . hUufsf]
– 5 –
dfq d"Nof¢g ubf{ dfyL pNn]lvt b//]^df sDtLdf 25 k\ltzt %'^df b/ sfod x'g]% .
6=1 a}+sn] ;sf/ ug]{ lwtf]sf] d"Nof¢g ug]{ cj:yfdf shf{ c;'nL tyf k'g{;+/rgf laefun]
;"rLs[t d"Nof¢gstf{nfO{ lbg] kfl/>lds dfyLsf] b/ /]^df ga(æg] u/L lgwf{/)f ug{
;Sg]% .
7_ d"Nof¢sgstf{x?sf] nflu lgb]z

{ g M
#/ hUUffsf] d"Nof¢g ubf{ tyf d"Nof¢g k\ltj]bg k]z ubf{ d"Nof¢gstf{n] lgDg adf]lhdsf]
a'+bfx?df Wofg k'¥ofO{ sfo{ ug'{ kg]{% . o;sf nflu a}+saf^ crn ;Dklt d"Nof¢gsf] nflu
cg'/f]w ul/Psf] kq k\fKt ePkl% dfq crn ;Dkltsf] d"Nof¢g sfo{ ug'{ kg]{% .
u\fxsn] a}+snfO{ lwtf] ;'/If)f kf/Lt ul/ lbg rfx]sf] crn ;Dkltsf] lgDg lnlvt sfuhftx?
;lxt d"Nof¢gstf{n] :ynut lgl/If)f ug'{ kg]{% .
s_ #/sf] xsdf ;DalGwt dxfgu/kflnsf, pkdxfgu/kflnsf, gu/kflnsf h:tf :yfgLo
lgsfoaf^ k\rlnt g]kfn sfg"g adf]lhd gS;f kf; ePsf] x'g'kg]{% -t/ o:tf] Joj:yf
gePsf] If]qdf cjl:yt #/sf] xsdf gS;f kf; clgjfo{ x'g] %}g_ .
v_ hldgsf] :jfldTj tyf x:tfGt/)f ;DaGwL sfuhftx? h:t}, nfnk"hf{, as;kq, %f]*kq,
c+za)*f, /flhgfdfsf sfuhftx? .
u_ gfkL sfof{noaf^ k\dfl)ft ul/Psf] hUufsf] gfkL gS;f, An'lk\G^ .
#_ ;DalGwt j*f sfof{nosf] rf/ lsNnf k\dfl)ft kq .
*=_ lt/f] lt/]sf] /;Lb .
r_ k\:tfljt lwtf] xfn /f]Ssf /x] / g/x]sf] ljj/)f .
%_ t]>f] kIfsf] lwtf] -#/ hUuf_ sf] xsdf sfg"gL xsbf/x? v'n]sf] tyf lghx? ;fIfL
/x]sf] dGh'/Lgfdf . shf{ /sd a(]sf] cj:yfdf gof+ dGh'/Lgfdf lng' kg]{%_ .
h_ hUuf wgLsf] sfg"gL xsbf/x? v'n]sf] tyf ltgLx?sf] dGh'/Lkq .
em_ gfkL gePsf] If]qsf] xsdf hUuf wgL k\df)f kqsf] lg:;f, If]qkmn v'n]sf] sfuhft, lt/f]
lt/]sf] /l;b / uf=la=;= / gu/kflnsfsf] l;kmfl/; lng' kg]{% .
~f_ gu/ ljsf;sf] of]hgf leqsf] hUuf ePdf pQm hUuf af^f]df gkg]{ eGg] l;kmfl/; kq .
7=1 a}+sn] ;'/If)f jfkt :jLsf/ ug{ gldNg] lwtf] ;'/If)fx? M

s_ sfg"gL :jfldTj :ki^ gePsf #/ / #*]/L / hUuf .
v_ df]lx nfu]sf] hUuf lwtf] jfkt l:jsf/ ug'{ x'b}g .
u_ ;fj{hlgs ?kdf jf hg;d'bfosf] lxtsf] nflu k\of]u e}/xsf] #/ / #*]/L / hUuf h:t}
dlGb/, kfs{ cflb .
– 6 –
#_ lsQf gDa/, ;|fwÒ;+lwof/ Pj+ If]qkmn :ki^ gv'n]sf] #/ / #*]/L / hUuf / o:tf If]qdf
cjl:yt #/ / #*]/L / hUuf .
*=_ gfjfnssf] gfp|sf] #/ / #*]/L / hUuf .
r_ cfjf; tyf Jofkfl/s k\of]hgsf] nflu pko'Qm gePsf] #/ / #*]/L / hUuf . h:t} eL/
kfvfsf] hUuf .
%_ cfjt hfjt ug{ :jtGq, lgla{jfb tyf pko'Qm af^f] gePsf] #/ / #*]/L / hUuf .
h_ lau\]sf], eTs]sf] Pj+ lh)f{ ef}lts cj:yfdf /x]sf] #/ .
em_ df^f]sf] hf]*fO{ ePsf] k'm;, sf&, af+; jf To:t} ;fdfu\Laf^ lgdf)f{ ePsf] sRrL tyf cw{
lgld{t #/ .
~f_ g]kfn ;/sf/af^ clwu\x)f ug]{ lglZrt e} #f]if)ff ePsf] jf cl#u\x)f x'g] k\s[ofdf /x]sf]
#/ / #*]/L / hUuf .
^_ jfblajfb, e}memu*f, d'@fÒdfldnf kl/ /fv]sf] #/ / #*]/L tyf hUUff .
&_ vf]nfgfnf, vx/] cflb ;l^Psf]] kxf*L O{nfsfsf] #/ / hUUff tyf vf]nf, gfnf,
vx/] cfbLaf^ 200 lkm^ eGbf glhssf] t/fO{ If]qsf] #/ / hUuf . lhNnf ;b/d'sfd /x]sf]
kxf*L If]qdf jf zx/L If]qdf cjl:yt / a}+ssf] O{lGhlgo/af^ ;'/lIft % egL k\dfl)ft
ePsf] hUuf ?= 10 nfv ;Ddsf] shf{sf] nflu ;DalGwt If]qLo sfof{no / ;f] eGbf
dfyLsf] shf{sf] nflu s]lGb\o sfof{nosf] shf{ laefusf] k"j{ l:js[tL lnP/ l:jsf/ ug{
;lsg]% . o;df (n, gx/, s"nf] cfbL ;dfj]z x'g] %}gg .
*_ ;*s ljefun] tf]s]sf] dfkb)* leq kg]{ #/ / #*]/L / hUuf .
(_ ljZj ;Dkbf, cf/If)f tyf lgs'Ghsf] kl/lw leq cjl:yt #/ hUuf .
)f_ #/ tyf ef}lts ;+/rgf lgdf{)fsf] nflu lgif]w ul/Psf] If]qdf /x]sf] #/ / #*]/L h:t}M lu\g
a]N^, Road Allowance cflb ePdf ;f] ;DaGwdf dxfgu/kflnsf, pk dxfgu/kflnsf,
gu/kflnsf tyf uf=lj=;=af^ k\dfl)ft u/fpg' kg]{% .
t_ ljB'tsf] 32 Kv= jf ;f] eGbf a(Lsf] High Tension Line ePsf] hUuf / To:sf] 15 ld^/
leqsf] hUuf . laB'tsf] 32 Kv. eGbf sdsf] High Tension Line ePsf] hUuf / o:sf] 2
ld^/ leqsf] hUuf .
y_ u'&Ldf btf{ ePsf] #/ hUuf .
b_ gfd;f/L ul/Psf] xbDofb k'/f gePsf] hUuf . h:t}M /flhgfdfaf^ cfPsf] hUufsf] xsdf
6 dlxgf 35 lbg , as;kqaf^ cfPsf] hUufsf] 2 jif{ 35 lbg tyf c+za)*faf^ cfPsf]
hUufsf] 3 dlxgf sfg"gL xb Dofb k'/f gePsf] hUuf . t/ pkef]Qmf shf{ cGtu{t #/ hUuf
/flhgfdfaf^ vl/bdf laqm]tfsf] ;a} xsjfnfnfO{ ;flIf /flv pQm lwtf] l:jsf/ ug{ ;lsg] % .
cGo laifodf s]lGb\o sfof{no shf{ sldl^n] lg)fo{ ug{ ;Sg] % .
w_ lwtf]aGws sfuhftx? btf{jfn wgLn] b:tvt ug'{ kg]{% . dGh'/Lgfdf jf jf/]zgfdfaf^
To:tf sfuhftx?sf] sf/jfxL ug{ ldNb}g .
– 7 –
g_ zfvf /x]sf] lhNnf eGbf aflx/sf] lhNnfdf lwtf] /x]sf] cj:yfdf . -sf&df)*f}+ pkTosf
afx]s_ dflyNnf] :t/sf] shf{ ;ldltaf^ l:js[t u/fpg' kg]{% . If]qLo sfof{non] cf“gf]
If]qLo sfof{no cGtu{tsf] :yfgdf l:js[t ug{ ;Sg]% .
t_ df]^/]an af^f] gePsf] cj:yfdf s]Gb\Lo sfof{noaf^ l:js[lt lng' kg]{% .
7=2 hUuf d'Nof¢g ubf{ lng' kg]{ cfwf/x?

1= zx/L If]q M
qm=;+= :yfg k"jf{wf/ ;'ljwfx? sfod ug]{ d"No

s_ dxfgu/kflnsf, k\dv
' Jofkf/Ls s]Gb\df k\dv
' rng rNtL d"Nosf] 80% / dfnkf]t
pkdxfgu/kflnsf / gu/kflnsf Jofkf/Ls ;*s;+u hf]l*Psf] . sfof{nosf] 20% ef/ lbO{
v_ dxfgu/kflnsf, pkdxfgu/ Jofkfl/s s]Gb\ -df]^/]jn ;*s, rng rNtL d'Nosf] 70% / dfnkf]t
kflnsf / gu/kflnsf lah'nL, ^]lnkmf]g, ahf/ h:tf sfof{nosf] d'Nosf] 30% ef/ lbO{
;'ljwfx? ePsf]_ .
u_ dxfgu/kflnsf, pkdxfgu/ df]^/]jn ;*s, lah'nL, ^]lnkmf]g, ahf/ rng rNtL d'Nosf] 65% / dfnkf]t
kflnsf / gu/kflnsf h:tf ;' l jwfx? ePsf] ;*s;+ u sfof{nosf] d'Nosf] 35% ef/ lbO{
hf]l*Psf] Jofkfl/s, cfjf;Lo s]Gb\ .
#_ dxfgu/kflnsf / df]^/ rNg] ;*saf^ a(Ldf 200 rng rNtL d'Nosf] 50% / dfnkf]t
pkdxfgu/kflnsf ld^/;Dd leq cjl:yt uf]/^] f] af^f] sfof{nosf] d'Nosf] 50% ef/ lbO{
ePsf] afSnf] cfjf; If]q
Ü_ cf}Bf]lus If]q lgdf{)f eO;s]sf] #/, ^x/f, uf]bfd, s]Gb\Lo sfof{nosf] k"j{ :jLs[lt lnP/
sf/vfgf ejg cflb dfq
2= u\fdL)f If]q M
qm=;+= :yfg k"jf{wf/ ;'ljwfx? sfod ug]{ d"No

s_ uf=lj=;= kfgL, aQL, ^]lnkmf]g, oftfoft ;'ljwf h:tf rng rNtL d'Nosf] 60% / dfnkf]t
k"jf{wf/x? ePsf] / gu/kflnsf;+u hf]l*Psf] sfof{nosf] d'Nosf] 40% ef/ lbO{
Jofkf/Ls / cfjfl;o If]q
v_ uf=lj=;= kfgL, aQL, ^]lnkmf]g, df]^/ rNg] lkr / u\fe]n rng rNtL d'Nosf] 60% / dfnkf]t
af^f] h:tf k'jf{wf/ ePsf] ahf/ If]q sfof{nosf] d'Nosf] 40% ef/ lbO{
u_ uf=lj=;= ;fdfGo a:tL / uf*L rNg] af^f] ePsf] rng rNtL d'Nosf] 50% / dfnkf]t
#*]/L hUUff sfof{nosf] d'Nosf] 50% ef/ lbO
#_ uf=lj=;= ufp+df cjl:yt uf*L rNg] af^f] ePsf]] s[lif rng rNtL d'Nosf] 50% / dfnkf]t
of]Uo hUUff sfof{nosf] d'Nosf] 50% ef/ lbO{
– 8 –
3= dfly pNn]v eP adf]lhd af^f] ePsf] :yL/ ;DklQ lwtf] ln+bf :yflgo lgsfon] slDtdf
3 jif{ b]lv ;fj{hlgs af^f]sf] ?kdf k\of]u e}/x]sf] elg k\dfl)ft ug'{ kg]{% .
4= lwtf] lnOg] hUufdf nufO{Psf] kvf{n -Boundry Wall_ sf] d"Nof¢g lgDgfg';f/ ul/g]% .
• ('+uf / l;d]G^sf] hf]*fO{ ?= 50.Ò k\lt So"ljs lkm^
• ('+uf / df^f]sf] hf]*fO{ ?= 20.Ò k\lt So"ljs lkm^
• O{§f / l;d]G^sf] hf]*fO{ ?= 60.Ò k\lt So"ljs lkm^
• O{§f / df^f]sf] hf]*fO{ ?= 35.Ò k\lt So'ljs lkm^
5= dfnkf]t sfof{non] sfod u/]sf] d'No eGbf rng rNtLsf] d'No sd ePdf sd d'No g}
sfod ug'{ kg]{% . ;fy} ;sf/ ug]{ k\of]hgsf] nflu x'g] d"Nof¢gdf 20 k\ltzt Safty
Margin sfod ug]{ .
6= lwtf] ;sf/ ug]{ k\of]hgsf] nflu rngrlNtsf] d"Nosf] 70 k\ltzt ef/ / dfnkf]t
sfof{nosf] d"Nosf] 30 k\ltzt ef/ lbO{ lwtf]sf] d"Nof¢g ug'{ kg]{% .
7=3 ejg, sf/vfgf #/, uf]bfd cfbLsf] d"Nof¢g

d"Nof¢g k\of]hgsf] nflu crn ;Dklt /x]sf] :yfg, ejg, sf/vfgf #/, uf]bfd cfbLnfO{
lgDgfg';f/ jlu{s/)f ul/Psf] % .
s_ crn ;Dklt /x]sf] :yfg
k")f{ ljsl;t zx/L dxfgu/kfnLsf tyf pkÒdxfgu/kflnsfdf /x]sf df]]^/]jn ;*s ePsf]
If]q &fp|x? .
ljsl;t zx/L If]q gu/kflnsf If]q leqsf &fp+x? / kfgL, aQL ^]lnkmf]g / df]^/]jn ;*s
h:tf k'jf{wf/x? ePsf dxfgu/kflnsf, pkÒdxfgu/kflnsfsf j*fx?;+u
hf]l*Psf] uf=lj=;=sf j*fx? tyf pQm ;'lawf ;DkGg sf&df)*f}+ pkTosf
leqsf lasl;t cfjflzo tyf Jofkfl/s uf=lj=;=sf If]qx? .
zx/L If]q kfgL, aQL, ^] l nkmf] g / df] ^ /] j nÒ;*s h:tf k' j f{ w f/x? ePsf
dxfgu/kflnsf, pkdxfgu/kflnsfsf j*fx?;|u hf]l*Psf] uf=lj=;=sf
j*fx?, 7=2 -1_ -#_ df pNn]lvt :yfg .
ljsl;t u\fdL)f If]q kfgL, aQL, ^]lnkmf]g, df]^/]jnÒ;*s h:tf k'jf{wf/x? ePsf u\fld)f If]q .
cGo If]q dfly pNn]lvt s'g} klg ;'ljwf gePsf] t/ a;f]af; ePsf / df]^/]an
af^f] ePsf If]q .
– 9 –
v_ ejgx?sf] juL{s/)f
1= g] k fn ;/sf/sf] ;DalGwt Ò k\To]s tNnfsf] prfO{ sd;]sd 12 lkm^
sfof{nodf sDkgLsf] ?kdf btf{ Ò slDtdf s'n 10000 ju{ lkm^ Pl/of ePsf] Frame
ePsf] Aofkfl/s ejg . Structure af^ ag]sf] .
Ò k\To]s 10000 ju{ lkm^df slDtdf 15 j^f;Dd
uf*L c^fpg] u/L kfls{¤ Joj:yf ePsf] .
Ò ln“^ / e¥of¤sf] Joj:yf ePsf] .
Ò cfktsflng cj:yfdf aflx/ lg:sg] af^f] ePsf] .
Ò cf“g} >f]taf^ kfgL, h]g/]^/ cfbLsf] cltl/Qm Aoj:yf
ul/Psf] . pbfx/)fsf] nflu ljzfnahf/ sDkgL,
sf&df)*f} Knfhf, x]l/^]h Knfhf, An'a*{ sdl;{on
sDKn]S;, efê^]gL ;'k/dfs]^ { cfbL / kf+rtf/] xf]^n .
Ò 7=2 /]S^/ :s]n ;Ddsf] e'sDk k\lt/f]ws x'g' kg]{% .
2= dxfgu/kflnsf, pk Ò dfj{n jf kfs]{^ tyf Knf:^/ k]l/; nufO{Psf] .
dxfgu/kflnsf If]qdf agfOPsf] Ò au}r
+ f, kfls{¤ Pl/of tyf kfgL aQLsf] Aoj:yf ePsf] .
cfjfl;o ejg .
3= dxfgu/kflnsf, pk Ò kfgL, aQL (n lgsf;sf] plrt Joj:yf ePsf] .
dxfgu/kflnsf / gu/kflnsf Ò dfj{n, kfs]{^ Pj+ ^fO{n nufO{Psf] #/, clkm; jf
If]qdf agfO{Psf] cfjfl;o P+j cfjfzsf] nflu agfO{Psf] .
Aofkfl/s ejg .
4= ;fdfGo ejg Ò RCC Frame Structure df agfO{Psf] .

Ordinary Building Ò l;d]G^ / O{^fsf] hf]*fOdf agfO{Psf] .
Ò O{^f / df^f]sf] hf]*fO{df agfO{Psf] . -b'u{d kxf*L
lhNnfdf dfq_
Ò ('¤f / l;d]G^sf] hf]*fO{df agfO{Psf] .
Ò ('¤f / df^f]sf] hf]*fO{df agfO{Psf] . -b'ud
{ kxf*L lhNnfdf
dfq_
gf]^MÒ ;'/If)fsf] ?kdf :jLsf/ ug{ cof]Uo lwtf] M
-s_ lgdf{)fflwg cj:yfdf /x]sf] #/ tyf uf]bfd .

-v_ sf+rf] O{½f, v/, k'm; / sf& cfbLaf^ lgld{t #/ .
– 10 –
-s_ cGtu{t M
1_ lgdf{)fflwg cj:yfdf /x]sf] #/ tyf ejg Project Finance, Housing Loan cGtu{t
lwtf] ;'/If)f :jLsf/ ug{ ;lsg]% . o:tf] cj:yfsf lwtf] ;'/If)fsf] d"Nof¢g ubf{ cg';"rL
1 -s_ df pNn]lvt b//]^df ga(g] ul/ jf:tlas rfn" nfutdf 30% dflh{g s^fO{
d"Nof¢g ug'{ kg]{% . o:tf] cj:yfdf rfn" nfutsf] d"Nof¢g d"Nof¢gstf{ / a}ssf]
OlGhlgo/n] o; lgb]{lzsfsf] clwgdf /lx ug{ ;Sg]% .
2_ b'u{d kxf*L If]qdf ;Ld]G^, /* k\of]u u/L RCC/RBC jf h:tfkftf nufO{ agfO{Psf]
#/df cg';"rL 1 -s_ df lgwf{/)f u/]sf] b/df 40% yk ul/ d"Nof¢g ug{ ;lsg] % .
7=4 d]lzg pks/)fsf] d"Nof¢g ubf{ lgDg kIfx?nfO{ Wofg lbg' kb{% M
gof+ jf k''/fgf] d]lzg -k'/fgf] d]l;gdf o; clw ;+rfngdf /x]sf] cjlw / af|sL cfo"_
h*fg ePsf] jif{ / ;+rfngdf cfpg ;Sg] cjlw -cfo'_
;+rfng cj:yf jf jftfj/)f
dd{t ;Def/
df]*n tyf k\ljlwdf ePsf] ljsf;zLn k\s[of
ljb]zL d'b\fsf] ptf/ r(fj
Scrap Value jf Residual Value
vl/b d'No -Ex, factory, FOB, CIF Price etc _ jf ahf/ d'No
cGo vr{x? -eG;f/ dxz'n, ('jfgL, aLdf, d'No clea[l$ s/, g=kf=/ uf=lj=;=s/,
nf]* / cgnf]* vr{, cfbL_
s_ gof| d]l;gsf] d"Nof¢g M

d]lzgsf] d'No tyf d]lzg h*fg ubf{ ;Dd nfUg] ;Dk")f{ vr{x? .
lgDg sfuhftx? ;+nUg ePsf] x'g' kg]{ % M
sf]^]zg jf OGEjfO{; / cfoft k\lttkq
Kofs]lh¤ ;"rL
k\!fkg kq
ljn e/kfO{ -('jfgL, d'No clej[l$ s/, g=kf=/ uf=lj=;=s/, aLdf, nf]*/ cgnf]* vr{,
h*fg vr{ -cfbL_
cGo vr{ -s]xL ePdf_
– 11 –
v_ k'/fgf] d]lzgsf] d"Nof¢g M
k'/fgf] d]lzgsf] d'No pknJw ePdfM
lgDg sfuhftx? cWoog ug'{ kg]{ % MÒ
k'/fgf] d]lzgsf] sf]^]zg jf OGEjfO{; / cfoft k\lttkq
k\!fkg kq
lan e/kfO{{ -('jfgL, d'No clej[l$ s/, g=kf=/ uf=lj=;=s/, aLdf, nf]* cgnf]* vr{
h*fg vr{ cfbL_
cGo vr{ -s]xL ePdf_
d]lzg ;+rfngdf cfPsf] jif{af^ 10% [ Written Down Value (WDV) tl/sfaf^ ] sf
b/n] x\f; s½L ug'{ kg]{% .
-u_ k'/fgf] d]lzgsf] d'No pknJw gePdf M

gof+ d]lzgsf] :k]lzlkms]zg -Ifdtf, k\sf/ Pj+ df]*]n cfbL_ ePsf] sf]^]zgsf] cfwf/df
;f]xL :k]lzlkms]zg ePsf] k'/fgf] d]lzgsf] d'No sfod ug]{ (Replacement Value) . o;
k\of]hgsf] nflu lgDg sfuhftx? ;+nUg ePsf] x'g' kg]{% .
gof| sf]^]zg d'No
cGo cg'dflgt vr{x? -('jfgL, d'No clej[l$ s/, g=kf= / uf=lj=;=s/, aLdf, nf]*
/ cgnf]* vr{, h*fg vr{ cfbL_
cGo vr{ s]lx ePdfMÒ
Ò pk/f]Qm adf]lhd sfdo ul/Psf] d'Nodf 50% dflh{g s^fO{ af+sL x'g cfpg]
/sddf d]l;gsf] ;+rfngdf cfPsf] jif{af^ k\lt jif{ 10% (WDV) sf] b/n] x\f; s½L
ug'{ kg]{% .
Ò k'/fgf] rng rNtLdf g/x]sf] k'/fgf] vfnsf] d]lzgx?sf] d"Nof¢g /@ ug'{ kg]{% .
oBkL o:tf] vfnsf] k'/fgf] d]l;gsf] d'Nosf] cfwf/df a}+sn] ;fwf/)ftof shf{ k\jfx
ug]{ %}g .
-#_ lwtf] ;sf/ ug]{ k\of]hgsf] nflu pQm d]l;g/Lsf] lalqm ubf{ cfpg] /sddf :jLsfo{
dflh{g /flv d"Nof¢g ug'{ kg]{ % .
8_ kl/of]hgf shf{ --Project Loan__ sf] nflu Aoj:yf M

g]kfn ;/sf/sf] cf}Bf]lus gLlt cg';f/ tf]lsPsf tyf g]kfn ;/sf/sf] lgod sfg"g cg';f/
btf{ ePsf gof| pBf]u tyf ;]jfd"ns kl/of]hgf :yfkgf ug{, la:tf/ ug{, cfw'lglss/)f ug{,
Ps jf ;f] eGbf a(L kl/of]hgfx? Pp^f kl/of]hgfdf ufEg jf ^'qmfpg -laefhg ug{_, vl/b
ug{sf] nflu lbOg] bL#{sflng tyf cNksflng shf{nfO{ kl/of]hgf shf{ elgG% .
– 12 –
8=1 kl/of]hgf shf{ - cfjlws jf rfn" k"+hL _ df nufgL jf:tlas kl/of]hgf nfut -Actual
Project Cost _ nfO{ cfwf/ dfgL tf]lsPsf] Debt : Equity ratio df nufgL ug'{ kg]{% . of]
shf{ jf:tljs d"Nosf] cfwf/df nufgL x'g] x'+bf o; lgb]{lzsfdf tf]lsPsf] b//]^ tyf
dflh{g nfu" x'g] %}g .
8=2 shf{ /sd k\jfx ubf{ jf:tljs nfutsf] oyf]lrt k\df)f -/lg¤ lan / k\df)f_ lnO{ a}+ssf]
cfGtl/s O{lGhlgo/ / d"Nof¢gstf{af^ k\dfl)ft u/fO{ ug'{ kg]{% .
8=3 kl/of]hgf shf{ Swap ubf{ lwtf]sf] d"Nof¢g sDkgLsf] n]vf k/LIf)f ul/Psf] lstfaL
d"No (Audited Book Value) sf] cfwf/df ug'{ kg]{% . obL pQm kl/of]hgf jf To;sf] s'g}
lx:;fsf] k'g/d"Nof¢g ePsf] % eg] k'g/d"Nof¢g ubf{ a(fO{Psf] /sd w^fpg' kg]{% . obL
lstfaL d"No (Book Value) #^fP/ k'g/d"Nof¢g ePsf] % eg] lstfaL d"No (Book
Value) nfO{ g} cfwf/ dfGg' kg]{% .
9_ d"Nof¢g k\ltj]bg M
9=1 of] lgb]{lzsf / o;sf cg';"rLx?df lbO{Psf cfwf/x? adf]lhd d"Nof¢g sfo{ ;DkGg
u/] kZrft Property Valuation Report kmd]^ { df l/kf]^{ tof/ ul/ k]z ug'{ kg]%
{ . d"Nof¢gsfo{
ubf{ a}+sn] tf]s]sf] kmd{df pNn]lvt a'|bfx? g%'^fO{ ;f] sf] cnfjf cfjZos ePdf cGo yk
a'b
| fx? ;d]t ;dfj]z ul/ k]z x'g cfPdf s'g} afwf kg]{ %}g . l/kf]^{ k]z ubf{ d"Nof¢gstf{n]
cf“gf] n]^/ Kof*df d"Nof¢gsfo{ ;DkGg ePsf] ldlt, ;DklQsf] %f]^s/L ljj/)f / d"No
;lxtsf] a}+snfO{ ;Djf]wg u/L n]lvPsf] Covering Letter d'Nof¢g k\ltj]bgdf /flvPsf]
x'g' kg]{% .
9=2 Valuation Report sf] x/]s kfgfdf kmd{sf] %fk / Valuator sf] x:tfIf/ x'g' kg]{% .
Rubber Stamp sf] b:tvt dfGo x'g] %}g .
a}+sn] kq lbO{ d"Nof¢g u/fPsf] crn ;DklQsf] d"Nof¢g eO{ d"Nof¢gstf{n] a}+snfO{
a'emfPsf] k\ltj]bg s'g} sf/)fa; sd d"Nof¢g &x/ ePdf a}+sn] &x/ u/]sf] d"No cg';f/
g} d"Nof¢gstf{n] kfl/>lds kfpg] % . t/ a}+s lxt ljkl/t d"Nof¢g eO{ a}+sn] sf/)f
hgfO{ d"Nof¢g k\lta]bg cl:js[t u/]df lghn] s'g} kfl/>lds kfpg] %}g .
– 13 –
10_ d"Nof¢g pk/ lgl/If)f tyf d"Nof¢gstf{nfO{ sf/jfxL M
k'gM d"Nof¢g M
zfvf :t/Lo shf{ ;ldltnfO{ d"Nof¢gstf{n] u/]sf] d"Nof¢g lrQ ga'em]df, cfGtl/s tyf afxæo
n]vf kl/Ifs jf lgl/If)fstf{n] d"Nof¢g ;DalGw s}lkmot b]vfPdf zfvfsf] l;kmfl/;df If]=sf=
/ s]=sf= n] a}+ssf] vr{df lwtf]sf] k'gMd"Nof¢g u/fpg ;S% . o;/L k'gM d"Nof¢g ug'{ kg]{ l:ylt
cfPdf ;flassf] d"Nof¢gstf{nfO{ sf/jfxLsf] k\s[of cuf*L a(fpg' kg]{% . sf/afxL cuf*L
a(fp|bf d"Nof¢gstf{nfO{ :kli^s/)f dfu u/L ;kmfO{ k]z ug{ 15 lbgsf] df}sf lbO{g]% . lghn]
k]z u/]sf] :kli^s/)fsf] hjfkm lrQ a'emæbf] gePdf hjfkm k]z u/]sf] 3 dlxgf leq s]Gb\Lo
sfof{no shf{ ljefun] sfjf{xLsf] ^'¤f] nufpg' kb{% . o;/L sf/jfxL ubf{ gl;xt lbg], w/f}^L
hkmt ug]{, /f= af= a}+ssf] ;"rLaf^ x^fO{ sfnf] ;"rLdf /fVg], g]= /f= a}+ssf] lgb]{zgdf pNn]lvt
k\fjwfg cg'?k sfnf] ;"rLdf /fVg] cflb sf/jfxL ug{ ;lsg] % . ablgot jf nfk/jfxLk"j{s
ul/Psf] d'Nof¢gsf] sf/)fn] a}+snfO{ xfgL gf]S;fgL x'g uPdf xfgL gf]S;fgLsf] cfwf/df lgh
d'Nof¢gstf{af^ k\rlnt sfg"g adf]lhd e/fO{ lnO{g]% .
k'gd"{Nof¢g
s]Gb\Lo shf{ sldl^n] laif]z %'^ lbPsf] cj:yfdf afx]s x/]s lwtf]sf] -Project Finance,
Home Loan afx]s_ sDtLdf 5 jif{df u\fxss} vr{df k'gd"N{ of¢g ug'{ kg]%
{ . o;/L k'gd"N{ of¢g
ubf{ ;flas d"Nof¢gstf{ afx]ssf] cGo ;"rLs[t d"Nof¢gstf{n] ug'{ kg]{% .
11_ w/f}^L /sd lkmtf{ ug]{ ;DalGw Aoj:yf M
d'"Nof¢gstf{sf] ?kdf cfj]bg lbg] cf]e/l;o/ / OlGhlgo/ tyf sG;N^]G;L kmd{x?n] cfj]bg
lb+bfsf] avt /fv]sf] w/f}^L /sd d"Nof¢gstf{sf] ?kdf ;"lrs[t gePdf jf ;"lrs[t ePtfklg
;Demf}tfaf^ cnu x'g rfx]df ;Demf}tfsf] avt Po/dfs{ nufPsf] /sd If]qLo sfof{no dfkm{t
cfj]bg lbg]sf] xsdf ;DalGwt If]qLo sfof{nosf] shf{ ;ldltn] / s]Gb\Lo sfof{no dfkm{t
cfj]bg lbg]sf] xsdf s]Gb\Lo sfof{nosf] shf{ ljefusf ljefuLo k\d'vn] lg)f{o ul/ lkmtf{ lbg
;lsg]% . t/ ;"lrs[t eO{ ;s]sf d'Nof¢gstf{sf] xsdf eg] o;/L w/f}^L /sd lkmtf{ ug'{ cufj}
lghx?n] u/]sf] d'Nof¢g sfo{ ;Gtf]ifhgs /x]sf] Aoxf]/fsf] hfgsf/L zfvfaf^ lnO{ ;+nUg
gd"gf adf]lhdsf] k\ltj$tf ;d]t clgjfo{ lng' kg]{% .
– 14 –
12_ ljljw M
1_ of] lgb]{lzsf nfu' eP kZrftæ d"Nof¢g sfo{sf] nflu d"Nof¢gstf{nfO{ zfvfaf^ kq

hf/L ubf{ ;f] sf] af]wfy{ If]qLo sfof{no Pj+ s]Gb\Lo sfof{no shf{ laefunfO{ clgjfo{
?kdf lbg' kg]{% .
2_ o; lgb]{lzsfdf pNn]lvt s'g} s'/fdf lÉljwf pTkGg ePdf jf s'g} ljifo c:ki^ ePdf jf
s'g} ljifo %'^ x'g uPsf] % eGg] nfu]df s]Gb\Lo sfof{no shf{ ljefudf kqfrf/ ug'{ kg]%
{ .
3_ of] lgb]{lzsf nfu' ePkl% o;} ljifodf o; eGbf cuf*L nfu' ePsf] lgb]{lzsf Pj+ kl/kq
cflb vf/]h ePsf] dflgg]% .
4_ ;fwf/)ftof Pp^f shf{ ;'lawfsf] nflu Ps dfq d"Nof¢gstf{af^ d"Nof¢g ePsf] x'g'
kg]{% . t/ ljz]if kl/l:yltdf Ps eGbf a(L d"Nof¢gstf{af^ d"Nof¢g u/fpg' kg]{
cj:yfdf s]Gb\Lo shf{ sldl^n] pQm k\s[ofnfO{ :jLs[t ug{ ;Sg]% .
5_ d"Nof¢gstf{ :jodsf] Pj+ lghsf] Psf#/sf] kl/jf/sf] ;b:osf] gfddf /x]sf] lwtf] jf
lghx?;+u ;DalGwt shf{sf] lwtf]sf] d"Nof¢g ug{ ldNg] %}g .
6_ d"Nof¢gstf{nfO{ sfd lb+bf ;+ej eP ;Dd Pp^} d"Nof¢gstf{af^ w]/} ;+Vofdf d"Nof¢g
gu/fO{ ;"rLs[t ePsf cGo d"Nof¢gstf{af^ u/fpg' kg]{% .
7_ d"Nof¢gstf{x?sf] sfdsf] Evaluation ul/ x/]s aif{ d"Nof¢gstf{ lgo"Qm ug]{ lgsfo
-If]=sf=. s]=sf=_ df pQm k\ltj]bg k&fpg' kg]{% . o;/L k&fpg] k\ltj]bg x/]s kf}if
d;fGtdf tof/ ul/ df# dlxgf leq ;DalGwt lgsfodf k\fKt x'g' kg]{% .
8_ o; lgb]{lzsfdf lbO{Psf b//]^ nufotsf ;a} k\s[ofx? Going Concern sf] dfGotf x'g]
lwtf] tyf kl/of]hgfx?sf] d"Nof¢g ug{sf] lgldQ x'g] x'|bf a}+sn] ;sf/ ug]{ jf lnnfd ug]{
k\of]hgsf] nflu ug]{ d"Nof¢g ubf{ o; lgb]{lzsfdf %'½} Aoj:yf u/] afx]ssf] cj:yfdf
a}+ssf] shf{ c;'nL lgb]{lzsfn] lglb{i^ u/]sf] b//]^ / k\s[of cg';f/ g} x'g]% .
9_ o; lgb]{lzsf nfu" x'g' eGbf klxn] a}+ssf] gLlt lgod leq /lx ePsf d"Nof¢gx? o;}
lgb]{lzsf cGtu{t ePsf] dflgg] %gæ .
– 15 –
/fli6«o jfl0fHo a}+s cg';r
' L ! -s_
Aofkf/Ls, cfjf;Lo tyf ;fwf/0f ejgsf] d"NofÍg ubf{ nfu' ug]{ b/ -d"No k\lt ju{lkm^_
Jofkfl/s cfjf;Lo cfjf;Lo ;fwf/)f cfjf;Lo ejg

ejg ejg tyf
cf/=;L=;L=k\]md O{½f / l;d]G^sf] ('+uf / l;d]G^sf] O{½f / df^f]sf] ('+uf / df^Fsf]
&fp+ Jofkfl/s
ePsf] hf]*fO{ ePsf] hf]*fO{ ePsf] hf]*fO{ ePsf] hf]*fO{ ePsf]
ejg . #/
cf/= h:tf÷ cf/= h:tf ÷ cf/= h:tf÷ cf/= h:tf÷ cf/= h:tf÷
;L=;L= jf :n]^sf] ;L=;L= jf :n]^sf] ;L=;L= jf :n]^sf] ;L=;L= jf :n]^sf] ;L=;L= jf :n]^sf]
cf/=la=;L= %fgf cf/=la=;L= %fgf cf/=la=;L= %fgf cf/=la=;L= %fgf cf/=la=;L= %fgf
%fgf ePsf] %fgf ePsf] %fgf ePsf] %fgf ePsf] %fgf ePsf]
ePsf] ePsf] ePsf] ePsf] ePsf]
1=k")f{ ljsl;t zx/L If]q

2000 1600 1300 1000 900 800 750 800 750 550 500 400 375
–
-sf&df)*f}+ / kf]v/f pkTosf dfq_
16
–
2= ljsl;t zx/L If]q 1600 1300 1200 900 800 750 700 750 700 500 450 375 350
3= zx/L If]q 800 750 700 650 700 650 450 400 350 325
4= ljsl;t u\fdL)f If]q 750 700 650 600 650 600 400 350 325 300
2= cGo If]q 700 650 600 550 600 550 350 300 300 275
1_ dfly pNn]v ePsf b//]^x? clwstd b//]^ x'g . d"Nof¢gstf{n] k\of]u ePsf] lgdf{)f ;fdu\L tyf leq aflx/ lgdf{)f ul/Psf] ef}lts ;'lawfx?sf]
:t/LotfnfO{ cfwf/ dfgL b/ sfod ug'{ kg]{ % . d'Nof¢gstf{n] cf“gf] ljj]s / cg'ejsf] cfwf/df dfyL pNn]lvt b/df #^fpg ;Sg]% .
2_ b'u{d If]qdf /*, l;d]G^, O{^f jf ('uf k\of]u ul/ cf/=;L=;L=/ cf/=lj=l;=/ h:tf kftf %fgf nufO{ ag]sf] #/x?sf] xsdf dfly pNn]lvt b//]^df 40%
;Dd yk ug{ ;lsg] % .
3_ olb s'g} pBf]udf ljz]if lsl;dsf] lgdf{)f ug'{ kg]{ cj:yfdf 8 g+= a'b
'+ fdf pNn]v eP adf]lhd dfly plNnlvt b//]^ eGbf a(Lsf] d"Nof¢g x'g ;Sg]% .
4_a}s+ n] k\ltli&t lgdf{)f sDkgLÉf/f lgdf{)f ul/Psf] cfjfl;o÷Jofkfl/s #/÷“Nof^÷ckf^{d)] ^nfO{ klg lwtf]sf] ?kdf :jLsf/ ug{ ;Sg]% .
o:tf] cj:yfdf s]Gb\Lo sfof{no shf{ ;ldltn] pQm #/÷“Nof^÷ckf^{d)] ^ jf Commercial Space sf] ljhssf] cfwf/df 70% df ga(fO{ nufgL ug{ ;Sg]% .
cg';"rLM 1 -v_
Aofkf/Ls, cfjf;Lo tyf ;fwf/)f ejgsf] x\f; s½L ug]{ b/
l;=g+= ljj/)f cg'dflgt x\f; s½L b/

cfo' -jflif{s k\ltzt_
1= Aofkfl/s ejg 60 1=67
2= s_ cfjf;Lo ejg 50 2=00
v_ cfjf;Lo tyf Aofkf/Ls ejg / #/ 48 2=08
3= cf/=l;=l;=k]\md ePsf] ejg
s_ cf/=l;=l;= jf cf/=lj=l;= %fgf ePsf] 45 2=25
v_ h:tf/ :n]^sf] %fgf ePsf] 40 2=50
4= O{½f / l;d]G^sf] hf]*fO{ ePsf] ejg / #/
v_ h:tf / :n]^sf] %fgf ePsf] 30 3=33
5= ('+uf / l;d]G^sf] hf]*fO{ ePsf] ejg
ejg/ #/
v_ h:tf / :n]^sf] %fgf ePsf 25 4=00
6= O{½f / df^f]sf] hf]*fO{ ePsf] ejg / #/

v_ h:tf / :n]^sf] %fgf ePsf] 20 5=00
7= ('+uf / df^f]sf] hf]*fO{ ePsf] ejg
ejg/ #/
v_ h:tf / :n]^sf] %fgf ePsf] 15 6=67
– 17 –
cg';r
' L @ -s_
sf/vfgf tyf sf/vfgfsf] sfof{no ejgsf] d"NofÍg ubf{ nfu' ug]{ b/
-d"No k\lt ju{lkm^_
;fwf/)f cfjf;Lo ejg
cf/=;L=;L=k\]md ePsf] O{½f / l;d]G^sf] ('+uf / l;d]G^sf] O{½f / df^f]sf] ('+uf / df^Fsf]
&fp|
hf]*fO{ ePsf] hf]*fO{ ePsf] hf]*fO{ ePsf] hf]*fO{ ePsf]
cf/=;L=;L= jf h:tf ÷ cf/=;L=;L= h:tf ÷ cf/=;L=;L= h:tf ÷ cf/=;L=;L= h:tf ÷ cf/=;L=;L= h:tf ÷
cf/=la=;L= :n]^sf] %fgf jf :n]^sf] jf :n]^sf] jf :n]^sf] jf :n]^sf]
%fgf ePsf] ePsf] cf/=la=;L= %fgf ePsf] cf/=la=;L= %fgf ePsf] cf/=la=;L= %fgf ePsf] cf/=la=;L= %fgf ePsf]
%fgf ePsf] %fgf ePsf] %fgf ePsf] %fgf ePsf]
sDkfp)* leq /x]sf]
–
lghL pBf]usf] sf/vfgf 700 650 600 550 550 500 450 350 350 300
18
–
cf}Bf]lus IF]qdf /x]sf]
sf/vfgf
650 600 550 500 450 400 375 325 300 275
cGo pBf]usf] sf/vfgf

-b'u{d If]qdf /x]sf] 600 550 500 450 400 375 350 300 275 250
pBf]usf] sf/vfgf
cGo If]qdf /x]sf]

550 500 450 400 375 350 325 250 250 225
pBf]usf] sf/vfgf
1= dfly pNn]v ePsf b//]^x? clwstd b//]^ x'g . d"Nof¢gstf{n] k\of]u ePsf] lgdf{)f ;fdu\L tyf leq aflx/ >[hgf ul/Psf] ef}lts ;'ljwfx?sf]
:t/LotfnfO{ dWogh/ u/L b/ sfod ug'{ kg]{ % . d'Nof¢gstf{n] cf“gf] ljj]s / cg'ejsf] cfwf/df dfly pNn]lvt b/df 25% ;Dd #^fpg ;Sg] % .
2= b'u{d If]qdf /*, l;d]G^, O{½f jf ('uf k\of]u ul/ cf/=;L=;L=/ cf/=lj=l;= ÷ h:tf kftf %fgf nufO{ ag]sf] #/x?sf] xsdf dfly pNn]lvt b//]^df
40% ;Dd yk ul/ d"Nof¢g ug{ ;lsg] % .
cg';r
' L @ -v_
uf]bfd 3/sf] d"NofÍg ubf{ nfu' ug]{ b/
-d"No k\lt ju{lkm^_
;fwf/)f cfjf;Lo ejg
O{½f / l;d]G^sf] ('+uf / l;d]G^sf] O{½f / df^f]sf] ('+uf / df^Fsf] sRrf

&fp| cf/=;L=;L=k\]md ePsf]
hf]*fO{ ePsf] hf]*fO{ ePsf] hf]*fO{ ePsf] hf]*fO{ ePsf] -;fdfGo_
cf/=;L=;L= jf h:tf ÷ cf/=;L=;L= h:tf ÷ cf/=;L=;L= h:tf ÷ cf/=;L=;L= h:tf ÷ cf/=;L=;L= h:tf ÷ cf/=;L=;L= h:tf ÷
cf/=la=;L= :n]^sf] %fgf jf :n]^sf] jf :n]^sf] jf :n]^sf] jf :n]^sf] jf :n]^sf]
%fgf ePsf] ePsf] cf/=la=;L= %fgf cf/=la=;L= %fgf cf/=la=;L= %fgf cf/=la=;L= %fgf cf/=la=;L= %fgf
%fgf ePsf] ePsf] %fgf ePsf] ePsf] %fgf ePsf] ePsf] %fgf ePsf] ePsf] %fgf ePsf] ePsf]
sDkfp)* leq /x]sf] lghL pBf]usf]
–
650 625 600 575 550 525 375 350 350 325 250 250
s_ 12 lkm^ eGbf a(L prfO{ ePsf]
19
v_ 12 lkm^ ;Dd prfO{ ePsf]
–
625 600 575 550 525 500 350 325 325 300 250 250
cf}Bf]lus If]qdf /x]sf]

625 600 575 550 525 500 350 325 325 300 250 250
v_ 12 lkm^ ;Dd prfO{ ePsf] 600 575 600 525 500 475 325 300 300 275 250 250
cGo uf]bfd
600 550 550 525 500 450 325 300 275 250 250 250
v_ 12 lkm^ ;Dd prfO{ ePsf] 575 525 525 500 475 450 300 275 250 225 225 225
1= dfly pNn]v ePsf b//]^x? clwstd b//]^ x'g . d"Nof¢gstf{n] k\of]u ePsf] lgdf{)f ;fdu\L tyf leq aflx/ >[hgf ul/Psf] ef}lts ;'ljwfx?sf]
:t/LotfnfO{ dWogh/ u/L b/ sfod ug'{ kg]{ % . d'Nof¢gstf{n] cf“gf] ljj]s / cg'ejsf] cfwf/df dfly pNn]lvt b/df 25% ;Dd #^fpg ;Sg] % .
2= b'u{d If]qdf /*, l;d]G^, O{½f jf (+'uf k\of]u ul/ cf/=;L=;L=/ cf/=lj=l;= ÷ h:tf kftf %fgf nufO{ ag]sf #/x?sf] xsdf dfly pNn]lvt b//]^df
40% ;Dd yk ul/ d"Nof¢g ug{ ;lsg] % .
cg';"rLM 2 -u_
sf/vfgf ejg tyf uf]bfd #/sf] x\f; s½L ug]{ b/
l;=g+= ljj/)f cg'dflgt cfo' x\f; s½L b/

-shf{sf] r'Qmf ;do;Dd x'g'kg]{_ -jflif{s k\ltzt_
1= cf/=l;=l;=k]\md :^`Sr/ ePsf] ejg
v_ h:tf/ :n]^sf] %fgf ePsf] 35 2=86
2= O{½f / l;d]G^sf] hf]*fO{ ePsf] ejg / #/
s_ cf/=l;=l;= jf cf/=lj=l;=%fgf ePsf] 30 3=33
v_ h:tf / :n]^sf] %fgf ePsf] 25 4=00
3= ('+uf / l;d]G^sf] hf]*fO{ ePsf] ejg
ejg/ #/
v_ h:tf / :n]^sf] %fgf ePsf 20 5=00
4= O{½f / df^f]sf] hf]*fO{ ePsf] ejg / #/

v_ h:tf / :n]^sf] %fgf ePsf] 15 6=67
5= ('+uf / df^f]sf] hf]*fO{ ePsf] ejg
ejg/ #/
v_ h:tf / :n]^sf] %fgf ePsf] 12 8=33
6= pk/f]Qm jlu{s/)fdf gk/]sf ;a} lsl;dsf
uf]bfd #/sf] nflu dfq 10 10=00
– 20 –
cg';"rL Ò 3
d"Nof¢gstf{n] a}s
+ df lbg] lgj]bgsf] gd"gf
ldltMÒ
>L k\d'v Ho",
/fli^ò Jffl)fHo a}+s
============================ ljefu / sfof{no .
ljifo MÒ d"Nof¢gstf{sf] ?kdf ;"lrs[t x'g kfp| .
dxf]bo,
To; a}+sn] ldlt================== df b}lgs ================= df k\sflzt u/]sf] d"Nof¢gstf{sf]
?kdf ;"lrs[t x'g b/vf:t lbg] af/]sf] ;"rgf cg'?k pQm ;"rgfdf pNn]lvt ;Dk")f{ zt{ aGb]hx?
kfng ug{ k")f{ dGh'/ ePsf] x'gfn] ?==================== cIf/]kL =================================================_
;Ddsf]] nflu lwtf] ;'/If)f d"Nof¢g ug{ cfjZos w/f}^L /sd ?=======================================
-cIf/]kL=====================================================================================_ o;} ;fy /fvL
cfjZos sfuhft ;lxt To; a}+ssf] shf{sf] ;'/If)f jfkt kf/Lt x'g] rn / crn ;Dklt #/ /
hUUffsf] d"Nof¢gstf{sf] ?kdf ;"lrs[t u/fO{ lbg] Aoj:yfsf] nflu cg'/f]w ub{%' .
lgj]bs,
========================== sG;N^]G;L kmd{sf]

tkm{af^ clwsf/ k\fKt
– 21 –
cg';"rL Ò 4
/fli^ò Jffl)fHo a}+s
s]lGb\o sfof{no / If]qLo sfof{no
a}ssf] gfddf kf/Lt x'g] crn ;DklQ d"Nof¢g ug{ d"Nof¢gstf{sf]

?kdf ;"lrs[t x'gsf] nflu cfj]bg ug]{ af/]sf] ;"rgf
-k\yd k^s k\sflzt ldlt =====================_
o; a}+ssf] laleGg zfvf sfof{nox?af^ laleGg shf{ / ;'ljwf sf/f]jf/sf] nflu u\fxsx?af^ ;'/If)f jfkt
kf/Lt u/fO{g' kg]{ crn ;DklQx? a}+ssf] k\rlnt lgb]{lzsf cGtu{t /xL d"Nof¢g ug{sf] nflu ;"lrs[t x'g
rfxg] lgDg of]Uotf / zt{x? kfng ug{ dGh'/ ePsf cf]e/l;o/, OlGhlgo/ tyf O{lGhlgol/¤ sG;N^]G;L
kmd{x?n] of] ;"rgf k\yd k^s k\sflzt ePsf] ldltn] 35 lbg leq o; a}+ssf] s]Gb\Lo sfof{no shf{
ljefu / If]qLo sfof{no==========================df k\fKt x'g] u/L b/vf:t lbg' x'g ;DalGwt ;a}sf] hfgsf/Lsf]
nflu of] ;"rgf k\sflzt ul/Psf] % .
tk;Ln
d"Nof¢gstf{n] b/vf:t lb+bf lgDg sfuhftx?sf] k\dfl)ft k\ltlnkL k]z ug'{ kg]{% .
s_ cf]e/l;o/ / OlGhlgo/sf] xsdf
1_ z}lIfs of]Uotfsf] k\df)fkqsf] k\dfl)ft k\ltlnkL .
2_ cg'ejsf] k\df)fkqsf] k\dfl)ft k\ltlnkL .
3_ gful/stfsf] k\df)fkqsf] k\dfl)ft k\ltlnkL .
4_ a}+sn] dfu u/]sf] cGo sfuhftx?sf] k\dfl)ft k\ltlnkL .
5_ cf]e/l;o/ / O{lGhlgo/x?sf] afof]*f^f .
v_ sG;N^]G;L kmd{sf] xsdf
1_ kmd{ / sDkgL btf{ k\df)fkqsf] k\dfl)ft k\ltlnkL -gljs/)f ePsf] ;d]t_
2_ cfos/ btf{ k\df)fkqsf] k\dfl)ft k\ltlnkL -gljs/)f ePsf] ;d]t_ .
3_ kmd{ / k\f]k\fO^/ / ;+rfnsx?sf] z}lIfs of]Uotf / cg'ejsf] k\df)fkqsf] k\dfl)ft k\ltlnkL .
4_ k\dv
' ;+rfnsx?sf] JolQmut ljj/)f -sfo{/t OlGhlgo/ tyf cf]el/o/sf] z}lIfs of]Uotf k\df)fkq /
JolQmut ljj/)f Pj+ kmd{df sfd ug{ dGh'/ ul/Psf] l:js[lt kq jf ;f]sf] k\dfl)ft k\ltlnkL ;d]t_ .
5_ kmd{ / sDkgLsf] cfjZos sfuhftx? -Profile_ tyf clkm; ;+/rgf .
6_ sfo{/t OlGhlgo// sG;N^]G;L kmd{x?n]] g]kfn OlGhlgol/¤ kl/ifbaf^ l:js[tL k\fKt u/]sf]
k\df)fkqsf] k\dfl)ft k\ltlnkL .
7_ VAT df btf{ ug{sf] nflu cfjZos gePsf] eGg] #f]if)ff kq jf VAT df btf{ ePdf btf{ k\df)fÒkq .
d"Nof¢gstf{nfO{ b/vf:t kmf/d k\fKt x'g] tyf k]z ug{ ;Sg] sfof{nox? M
1=
2=
cGo ljj/)f==================
– 22 –
cg';"rL Ò 5
sa'lnotgfdf
lnlvtd lnvt u/fO{ lng]============================== j*f g+================= l:yt /fli^ò Jffl)fHo a}+s,
========================== sfof{no, lnvt ul/lbg] ========================= lhNnf ================== =g=kf=/
uf=lj=;=j*f g+============== l:yt sfof{no /x]sf] ============================= sf] tkm{af^ clwsf/
k\fKt =========================== lhNnf====================== g=kf= / uf=lj=;=j*f g+================== #/
e} xfn============== =================== df a:g] jif{ ================ sf] ============================== tyf
================== lhNnf================= g=kf/ uf=lj=;=j*f g+ ======================= #/ e} xfn
========================== df a:g] jif{ ================ sf] =================================== n] To; a}+ssf]
shf{ / ;'ljwfsf] ;'/If)f jfkt a}+sdf lwtf] kfl/t u/fpg] crn ;DklQ, #/ hUuf cflbsf] d"Nof¢g
ug]{ ;DaGwdf d"Nof¢gstf{sf] ;"lrdf ;"lrs[t e} ;Demf}tf kqdf pNn]lvt zt{x?sf] ;fy} lgDgfg';f/
sf] zt{ aGb]h ;d]tsf] clwgdf /xL sfd sf/jfxL ug]{%' egL of] sa'lnotgfdf ul/ a}+snfO{ lbP .
1= d / xfdLaf^ ePsf] d"Nof¢g a(L b]lvg cfPdf a}+sn] d"Nofl¢t /sd #^fPdf jf d"Nof¢g
k\ltj]bg c:jLs[t u/]df d]/f] . xfd\f] d~h'/L % .
2= ablgot jf nfk/jfxLk"j{s ul/Psf] d"Nof¢gsf sf/)fn] a}+snfO{ xfgL gf]S;fgL x'g uPdf
w/f}^L /sd hkmt jf a}+s hdfgt afktsf] /sd a}+s :jodæn] bfjL ul/ lnPdf d]/f] / xfd\f]
d~h'/L % .
3= d"Nof¢gsf sf/)fn] a}+snfO{ xfgL gf]S;fgL x'g uO{ pk/f]Qm bkmf 2 adf]lhd a}+sn] lnPsf]
/sdn] xfgL gf]S;fgLsf] ;Dk")f{ /sd c;'n geO{ gk'u ePdf a}+sn] d]/f] / xfd\f] #/
#/fgfaf^ k\rlnt sfg"g adf]lhd c;'n ul/ lnPdf d]/f] / xfd\f] d~h'/L % .
4= a}+sn] to u/]sf] gLlt lgod, lgb]{zgsf] clwgdf /xL dfq d"Nof¢g sfo{ ug]{ %' / %f} . ;f] cg';f/
sfo{ ePsf] gkfOPdf jf unt d"Nof¢g u/]sf] kfOPdf eljiodf a}+ssf] s'g} klg d"Nof¢g
sfo{sf] nflu cof]Uo #f]lift ul/ ;"rLaf^ x^fpg], g]kfn /fi^` a}+sn] hf/L u/]sf] sfnf] ;"rL
;DaGwL lgb]{zg cg';f/ sfnf] ;"rLdf /fVg], ;f] af/] g]kfn /fi^` a}+s / g]kfn a}+s;{ ;+#nfO{
hfgsf/L lbPdf jf ;"rgf k\sflzt u/]df d]/f] / xfd\f] d~h'/L % .
5= a}+ssf] zfvf sfof{no / If]qLo sfof{no / s]lGb\o sfof{noaf^ lwtf] ;'/If)f d"Nof¢g lgb]{lzsf,
2064 df pNn]lvt k\s[of k'/f ul/ d"Nof¢g ug{ cg'/f]w ul/Psf] kq hf/L eP kZrftæ dfq
d"Nof¢g sfo{ ul/g]% . u\fxsx?n] cg'/f]w u/]sf] cfwf/df d"Nof¢g sfo{ ug]{ %}g÷%}gf}+ .
6= d"Nof¢g sfo{ u/] jfkt ;DalGwt u\fxsaf^ a}+sn] tf]s] adf]lhdsf] kfl/>lds lng dGh'/L %
÷a}+sn] d"Nofl¢t /sd sd x'g] ul/ #^fPdf a}+sn] &x/ u/]sf] d"No cg';f/ g} kfl/>lds lng
d~h'/L % . t/ d"Nof¢g c:jLs[t ePsf] cj:yfdf s'g} kfl/>lds bfjL ug]{ %}g / %}gf} .
– 23 –
7= d / xfdL tyf d]/f] / xfd\f] sG;N^]G;L o; cl# a}+s tyf laQLo ;+:yfdf d"Nof¢gsf] sfo{
ubf{ sf/jfxLdf k/]sf] jf sf/jfxLsf] l;nl;nfdf ;"lraf^ x^fOPsf] jf sfnf] ;"rLdf
/flvPsf] %}g . To:tf] kfOPdf o; a}+ssf] d"Nof¢gstf{sf] ;"rLaf^ x^fPdf d~h'/L % .
8= d}n] . xfdLn] u/]sf] d"Nof¢g sfo{sf] a}+sn] h'g;'s} avt cg'udg jf lgl/If)f u/]df d /
xfdLaf^ s'g} afwf c*rg tyf cfkQL ul/g] %}g .
9= a}+saf^ d / xfdL dfyL ePsf] s'g} klg sf/jfxLsf] l;nl;nfdf a}+s pk/ s'g} bfaL ph'/
ug]{ %}g . u/]df o;} lnvtnfO{ cfwf/dfgL ab/efuL x'g]% .
10= d}n] / xfdLn] u/]sf] d"Nof¢g k\ltsf] ;Dk")f{ pQ/bfoLTj d / xfdL :jodn] g} Aoxf]g{] %' . %f}+ .
11= a}+saf^ tf]lsPsf] (+frf cg';f/ g} d"Nof¢g sfo{ ug]{ %' / %f}+ .
Olt ;Djt==============;fn===============dlxgf=================ut] /f]h=============================z'edæ
– 24 –
cg';"rL Ò 6
crn ;DklQ d"Nof¢gstf{ / /fli^ò Jffl)fHo a}s

+ aLr ePsf]
;Dem
;Demf}f}tf kq
lnlvtd lnvt u/fO{ lng]================lhNnf=======================gu/kflnsf j*f g+==========l:yt

/fli^ò Jffl)fHo a}+s ==================== sfof{no ============================================================1
-h;nfO{ o; kl% o; lnvtdf k\yd kIf elgPsf] % _
lnvt ul/lbg].........................lhNnf ========================g=kf= / uf=lj=;=j*f g+=========l:yt
sfof{no /x]sf]============================== sf] tkm{af^ clwsf/ k\fKt==========================..............1
-h;nfO{ o;kl% lnvtdf l$lto kIf elgPsf] %_ sf aLr k\yd kIfn] shf{sf] ;'/If)f jfkt a}+sdf
lwtf] kf/Lt u/fpg] crn ;Dklt #/ hUuf cflbsf] d"Nof¢g ug]{ ;DaGwdf d"Nof¢gstf{sf] ?kdf
;"lrs[t e} lgDgfg';f/sf] zt{ aGb]h cGtu{t /xL sfd sf/jfxL ug]{ / u/fpg] af/] s/f/ P]g 2056
adf]lhd Ps cfk;df of] sf/fgfdf u/L Ps / Ps k\lt lnof}+ / lbof}+ .
tk;Ln
zt{ aGb]hx? M
1= of] ;Demf}tfsf] cjlw ;Demf}tf kqdf b:tvt ePsf] ldlt b]lv nfu' eO{ 2 -b'O{_ jif{ ;Dd sfod
/xg] % . cjlw e'Qmfg ePkl% b'a} kIfsf] ;xdltdf ;Demf}tfsf] cjlw yk ug{ ;lsg] % .
;Demf}tfsf] cjlw ;dfKt e} k'gM cjlw yk e} g;s]sf] cj:yfdf klxnf] kIfn] rfx]df lÉlto
kIfaf^ lnlvt lgj]bg lnO{ olx ;Demf}tf sfod ug{ ;lsg] % .
2= ;Demf}tfsf] cjlw h] hlt tf]lsPsf] ePtfklg o; ;Demf}tf kqdf pNn]lvt zt{ aGb]h pNn+#g
u/]sf] cj:yfdf klxnf] kIfn] h'g;'s} a]nf klg bf]>f] kIfnfO{ g]kfn /fi^` a}+sn] hf/L u/]sf]
sfnf] ;"rL ;DalGw lgb]{zg cg';f/ sfnf] ;"rLdf /fVg jf ;"rgf k\sflzt ug{ / :jLs[t
;"rLaf^ x^fpg ;Sg]% . t/ o;/L sf/jfxL ug{' k"j{ klxnf] kIfn] bf]>f] kIfnfO{ cf“gf] ;kmfO{
lbg] df}sfaf^ alGrt u/fpg] %}gæ . bf]>f] kIfn] ;Demf}tf adf]lhd sfd ug{ grfx]df jf
sf/)fa; aLr}df %f]*æg' k/]df slDtdf 1 dlxgf k"j{ lnlvt ;"rgf lbO{ cnu x'g ;Sg]% .
3= bf]>f] kIfn] u/]sf] d"Nof¢g sfo{sf] klxnf] kIfn] h'g;'s} a]nf klg cg'udg jf :ynut lgl/If)f
ug{ / u/fpg ;Sg]% .
4= bf]>f] kIfaf^ ePsf] d"Nof¢g a(L b]lvg cfPdf klxnf] kIfn] d"Nofl¢t /sd #^fpg jf
d"Nof¢g k\ltj]bg cl:js[t ul/ gof| d"Nof¢gstf{ v^fpg ;Sg]% .
5= klxnf] kIfn] to u/]sf] gLlt lgod leq /lx bf]>f] kIfaf^ sfo{ ePsf] gkfOPdf jf unt
d"Nof¢g ul/Psf] kfOPdf bf]>f] kIfn] Po/dfs{ ul/ /flvPsf] w/f}^L /sd hkmt jf hdfgt
– 25 –
jfktsf] /sd klxnf] kIfn] bfaL u/L lng kfpg] % . ablgot jf nfk/jfxLk"j{s ul/Psf]
d"Nof¢gsf] sf/)fn] klxnf] kIfnfO{ cfly{s xfgL gf]S;fgL x'g uPdf xfgL gf]S;fgLsf] ;Dk")f{ /
sd bf]>f] kIfaf^ klxnf] kIfn] k\rlnt sfg"g adf]lhd c;'n ul/ lng kfpg] % .
6= klxnf] kIfn] to u/]sf] gLlt lgod leq /xL bf]>f] kIfaf^ sfd sf/jfxL ePsf] gkfOPdf klxnf]
kIfsf] nflu d"Nof¢gstf{sf] x}l;otn] sfo{ ug{ gkfpg] u/L bf]>f] kIfnfO{ d"Nof¢gstf{sf]
;"rLaf^ x^fpg], g]kfn /fi^` a}+sn] hf/L u/]sf] sfnf] ;"rL ;DaGwL lgb]{zg cg';f/ sfnf]
;"rLdf /fVg], ;f] ljifodf g]kfn /fi^` a}+s / g]kfn a}s;{ ;+#nfO{ hfgsf/L lbg'sf] ;fy} ;"rgf
k\sflzt ug]{ clwsf/ klxnf] kIfdf ;'/lIft /xg] % .
7= klxnf] kIfn] bf]>f] kIfnfO{ s'g} ;"rgf lbg' kg]{ cj:yfdf bf]>f] kIfn] ;Demf}tf ubf{ lbOPsf]
&]ufgfdf -kl/jt{g ePsf] cj:yfdf bf]>f] kIfn] &]ufgf kl/jt{g ePsf] ljifodf klxnf] kIfnfO{
lnlvt hfgsf/L u/fPsf] cj:yfdf afx]s_ klxnf] kIfn] /lhi^*{ kq / ^]n]S; / “ofS; jf cGo
ljB'lto oflGqs ;fwgaf^ bf]>f] kIfnfO{ k&fPsf] ;"rgfnfO{ bf]>f] kIfn] ;"rgf k\fKt u/]sf]
dflgg] % .
8= klxnf] kIfaf^ bf]>f] kIf dfly sf/jfxL ePdf klxnf] kIf pk/ s'g} bfaL ph'/ ug{ kfOg] %}gæ .
9= bf]>f] kIfn] u/]sf] d"Nof¢g k\ltsf] ;Dk")f{ pQ/bfoLTj lgh :jodn] g} Joxf]g'{ kg]{% .
10= bf]>f] kIfn] d"Nof¢g ug]{ sfo{ If]q lgDg adf]lhd x'g]% .
================================= l:yt o; a}+ssf zfvf sfof{nox? .
11= cGo zt{ aGb]hsf] xsdf lwtf] ;'/If)f d"Nof¢g lgb]{lzsf, 2064 df pNn]lvt ;Dk")f{ zt{x?
kfngf ug{ lÉlto kIf dGh'/ ub{% .
12= bf]>f] kIfn] kfl/>lds jfkt kfpg] /sddf cfos/ nfUg] cj:yf ePdf lgodfg';f/ nfUg] s/
/sd bf]>f] kIf :jodn] ltg'{ kg]{% .
13= pko'{tm pNn]lvt afx]s cGo zt{x? b'a} kIfsf] cfk;L ;demfbf/Ldf x]/k]m/ tyf yk#^ ug{
;lsg]% .
k\yd kIfsf] tkm{af^ lÉlto kIfsf] tkm{af^ clwsf/ k\fKt

gfdMÒ gfdMÒ
kbMÒ
Olt ;Djt==============;fn===============dlxgf=================ut] /f]h=============================z'edæ
– 26 –
cg';"rL Ò 7
>L /fli^ò Jffl)fHo a}+s
s]Gb\Lo sfof{no,
shf{ ljefu .
ljifo MÒ k\lta$tf kq .
dxfzo,
To; a}+saf^ k\jfx x'g] shf{ / ;'ljwf tyf cGo sf/f]jf/sf] ;'/If)f afkt lwtf] /xg] crn
;DklQsf] d"Nof¢g sfo{sf] nflu To; a}+ssf]===========================================================l:yt
zfvf sfof{nox? sfo{If]q /xg] u/L ldlt=========================sf] zt{gfdf adf]lhd :jLs[t ;"rLdf
/x]sf] kmd{ d];;{====================================================================================== k\f]=/ ;+=/
;fe]mbf/================================================================ -xfn To; a}+ssf] :jLs[t ;"rLdf
g/xg] ePsf]n] d}n] / xfdLx?n] a}+ssf] :jLs[t ;"lrdf /xL d"Nof¢g sfo{ ubf{ a}+ssf] lxt ljkl/t e}
a}+snfO{ eljiodf s'g} cfly{s xfgL gf]S;fgL ePsf] kfO{Pdf d]/f] / xfd\f] #/ #/fgfaf^ c;'n pk/
u/L lnPdf d]/f] / xfd\f] dGh'/L % . ;f] pk/ s'g} bfsL ph'/ ug]{ %}g / %}gf+}, u/]df o;} lnvtnfO{ cfwf/
dfgL ab/eflu xf];æ egL d]/f] / xfd\f] dgf]dfg /fhL v';Ln] of] sfuh n]lv a}+snfO{ lnof}+. lbof}+ .
sfuh u/L lbg]sf] b:tvtMÒ bf= jf=

gfdMÒ
k\f]=/ ;+=/;fe]mbf/ MÒ
kmd{sf] gfd MÒ
kmd{sf] &]ufgf MÒ
O{lt ;Djt==============;fn===============dlxgf=================ut] /f]h=========================z'edæ
– 27 –
– 28 –
Annex-8
REPORT ON PROPERTY VALUATION
FOR THE CLIENT
-===================================_
SUBMITTED TO:
SUBMITTED BY:
– 29 –
CONTENTS
S. No. Index Page No.
1. Covering letter I
2. General Information II
3. Possibility of future improvement II
4. Rent III
5. Sales value III
6. Technical Details III
7. Calculation of Land Area VIII
8. Value of the Land IX
9. Calculation of plinth area of Building and Civil works IX
10. Valuation of building and civil works based on cost approach X
11. Summary of valuation property XII
12. Documents and drawings ( with colour photo of the

four sided elevations of the building
I –
– 30
2.00 General lnformation:-
2.01 Name and address of the client:-
2.02 Type of properties to be mortgaged:-
2.03 Owner of the property:-

a) Owner's father Name:-
b) Owner's grandfather Name:-
2.04 Owner's Address:-
2.05 Plot No. & Address of the Land :-
2.06 Area of the land as per Lalpurja:-
2.07 Value of Land:-
2.08 Location:-
2.09 Importance of the location:-
2.10 Parameter of the boundaries:-

1) North
2) South
3) East
4) West
Comment on Access:
2.11 Legal aspects of the property:-
Municipal Approvals:-
3.00 Possibilities of future improvement:-
II –
– 31
4.00 Rent:-
4.01 Occupant of the Land & Building:-
4.02 Yearly income from land and the building:-
5.00 Sales Value:-

a) Commercial rate:-
b) Government rate:-
6.00 Technical Details:-
6.01 Plinth area of the building:-

A) Main Building:-
a) Ground Floor =
b) First Floor =
– III
32 –
6.02 Number of storeys and Height:-
A) Main Building:-
B) ………………
6.03 Structural system:-
6. 04 Types of Foundation :-
6.05 Damp Proof Course (DPC):-
6.06 Face of the Building :-
6. 07 Inner wall and Ceiling surface :-
6.08 Earth quake resistance:-
– IV
33 –
6.09 Floor finishing :-
6.10 Flooring and Roofing :-
6.11 Rooms :-
S. No Description Dimension Remarks
1. a) Main Building Block
I. Ground Floor [for Example] :-
1. Drawing room
2. Dining hall
3. Kitchen room
4. Stair cases part
II. First floor :-
1 Guest Room
2 Master Bedroom
3. Bath Room
V –
– 34
4. Bath room - 2
5. Bed room - 2
6. Stair case part
7. Passage ( Lobby)
6.12 Doors and Windows: -
6.13 Sanitary and Water Supply System
VI –
– 35
6.14 Sanitary fittings: -
--------------------------------------------------------------------------------------------------------------
S. No. Description Quantities
--------------------------------------------------------------------------------------------------------------
For Example
1. Wash basin
2. Commode with complete set
3. Pan with complete set
4. Shower
5. Kitchen sink
6. Hot and cold / water heater
(Gyser)
7. Bath tub
--------------------------------------------------------------------------------------------------------------
6.15 Electricity supply system. -
Type of wiring -
Number of light point cutlets -
Number of power socket points -
6.16 Other Facilities available within the premises: -
– VII
36 –
7.00 Calculation of Land Area: -
--------------------------------------------------------------------------------------------------------------
S. No Description Dimension in ft Area Area in Ropani Remarks
in ft2
--------------------------------------------------------------------------------------------------------------
1.
2.
3.
4.
5.
6.
--------------------------------------------------------------------------------------------------------------
Total Area: -
--------------------------------------------------------------------------------------------------------------
– VIII
37 –
8.00 Value of Land: -
9.00 Calculation of plinth Area of Building & civil works
----------------------------------------------------------------------------------------------------
S. No Description Length Breath Area Remarks
in ft in ft. in ft 2
-----------------------------------------------------------------------------------------------------
(A) Main Building
I. Ground floor
(a)
(b)
(c)
II. First Floor
(a)
(b)
(c)
(d)
IX –
– 38
10.00 Valuation of Building & civil works Based on Cost Approach
10.01 Rate per SFT

i) For main Building (a) Ground Floor per SFT
(b) First Floor per SFT
ii) …. ….. ….
iii) …. …. ….
10.02 Current rate of the Building Materials
a) Bricks b) Cement
c) Timber d) Steel
e) Sand f) Aggregate
g) Etc
10.03 Current rate of the Main ltems: -

a) Brick work C/ M b) R.C.C.
c) R.B.C. d) Steel reinforcement
e) D/W wooden framesf) Flush / panelled/ Glazed shutter
g) Cement plaster h) Etc.
10.04 Quantity of the Main Items.-

a) B/W b) R.C.C./ R.B.C.
c) Steel reinforcement d) Wood work in frams
e) Cement plaster f) Flush, Glazed / panelled shutters
g) Etc.
X –
– 39
10.05 Valuation works in tabular form:-
___________________________________________________________________________
S. Description Civil works Cost per Cost of bldg.
N. & plinth area sq.ft/ & civil works
of bldg. in Rft. etc.
sq.ft / Rft.
___________________________________________________________________________
1. Civil works:-
A. Main building
i) Groud floor
ii) First floor
B. Compound wall: -
C. Garrage:
D. Etc:
TOTAL:
2. Cost of Fixture:
A. Sanitary
B. Electricity
TOTAL:
3. Cost of Building & Fixture:
4. Year of Construction:
5. Depreciation:
6. Actual Cost of Building & Fixture:

___________________________________________________________________________
Note: - Attach herewith the following documents: -
1. Ownership certificate of land & building.
2. Detail drawings of land & building including site & location plan.
3. Land/Building revenue receipt of current fiscal year.
4. Tax clearance certificate.
5. Survey Map.
6. Certified rate (Government & Commercial) of the land.
7. Field Book Details.
XI –
– 40
8. Others, if any.
11.00 Summary of valuation of property: -
- Value of Land
- Value of Building
____________________
Grand Total: -
Certification
I / We hereby certify that Valuation of the Properties as detailed in this Report has been
carried out by me / us in strict Compliance with the "Valuation Guidelines" of RBB. The said
Property is an acceptable security to the Bank in all respects.
Signature
------------
– XII
41 –
Annex-9
Date:-
Format of the Communication to the Valuators
To........................
.......................
confidential
Our Bank has approved credit facility / ies amounting to
Rs............................to................................................................... on........................... a trading
/ manufacturing unit, interalia against security of Lands / Buildings / Plant mechenery &
equipment located at..............................................As per the information given to our Bank
a)The land admeasures.....................................b) RCC / Brick, Mortars .........................storyed
admeasuring............sq. ft. Factory /Commercial / Residential building constructed on the same.
c) Plant, Machinery, Equipment of the unit are installed there in.
The approval of credit facilities by our Bank is subject to independent valuation of the Collateral
by Bank's approved Valuators.
We now request you / your firm, being the approved Valuator of the Bank, to carry out independent
and unbiased valuation of the aforesaid properties in strict compliance with our Banks valuation
guidelines (copy is with you) and submit the Report in the prescribed Format .You are aware
that the Bank would rely on the value of the properties as per your Report in the context of
lending and as such any omissions / Commissions would entail action against the Valuator
including Blacklisting .
We expect you to submit the Report on or before..............
Thanking You,
..........................................................
Branch Manager/ Assistant Manager
Branch Office ...........
Followings are the documents related to the collateral(s) to be valuated which are in available
with the branch. The copies are available for you.
– XIII
42 –
pkef]Qmf shf{ lgb{l] zsf
@)^!
Consumer Loan Manual, 2061

} lnld6]8
s]Gb|Lo sfof{no
l;+xb/jf/
ljifo ;"rL
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shf{ ;Ldf $
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efu –# z}lIfs shf{

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+ sf] k|rlnt gLlt lgodfg';f/ x'g5
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@= shf{ a/fa/ dfl;s ls:tf aGbL ?kdf c;'n pk/ ul/g] 5 .
#= c;"nL Aoj:yfkgnfO{ s8fO{sf ;fy nfu' ul/g] 5 .
$= ;'?df d'Vo zfvf sfof{no / zfvf sfof{no yfkfynL af6 sfo{qmd ;'?jft ul/Psf]5 /
k|dv' sfo{sf/L clws[t jf lghsf] cg'kl:ytLdf k|dv ' shf{ clws[tn] cGo zfvf
sfof{nox?nfO{ clVtof/L k|bfg ug{ ;Sg]5 .
%= zfvfx?nfO{ o:tf] shf{ :jLs[t ug{ cnu clVtof/L lbOg] 5 .
^= k|To]s cfj]bssf] shf{ ltg{ ;Sg] Ifdtf cg';f/ juL{s/0f u/L ;f]xL cg';f/ shf{ ;DaGwdf
lg0f{o ul/g] 5 .
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efu Ò 1 #/ shf{
k\of]hg
1= lgjf;, cf“gf] k\of]u / Aoj;flos k\of]u jf ef*f lbg] k\of]hgsf nflu vl/b jf lgdf{)f
ug]{ ljleGg lsl;dsf #/ jf Pkf^{d]G^ .
2= #/ dd{t, lj:tf/, k'glg{df{)f, ;'wf/ ug{ .
3= g]kfn /fi^« a}+ssf] lgb]{zg adf]lhd cGo a}+s tyf ljlQo ;+:yfn] nufgL u/]sf c;n
jlu{s/)fdf kg]{ #/ shf{sf] af+|sL ;f|jf /sddf :jfk (Swap) ug{ . ;fwf/)ftM To:tf]
:jfk u/L lng] shf{sf] e'QmfgL cjlw :jfk u/L lng] shf{sf] e'QmfgL cjlw eGbf a(L x'g'
x'b}g . t/ lgb]{lzsfdf pNn]v eP adf]lhd s]Gb\Lo shf{ ;ldltn] ckjfb :j?k To:tf shf{
a(L cjlwsf] nflu ;d]t :jLs[t ug{ ;Sg]% .
4= lgDg lnlvt cj:yfdf hUuf / hldg vl/b ug{ shf{ k\jfx ug{ ;lsg]%
s_ hUuf vl/b u/]sf] 2 / 3 jif{ leq #/ lgdf{)f sfo{ ;'? ug]{ / ;f] sfo{ ug]{ plrt
lnlvt k\lta$tf u/fO{ lng] .
v_ cg'dflgt hUuf vl/b laqmLaf^ cfDbfgL ug]{ sfo{df nufgL ul/g] %}g .
u_ o:tf] shf{ s]Gb\Lo sfof{noaf^ :jLs[t x'g' kg]{% .
#_ hUufsf] d'NoflÍt /sdsf] 50 % dfhL{g /fvL lgdf{)f z'? geP;Ddsf] nflu 8% b]lv 9%
;Dd Aofh lng] / To;kl% #/ shf{sf] ;dofjlwsf] cfwf/df nfUg] dfl;s Aofh nfUg]% .
ª_ lgdf{)f ubf{ nfUg] cg'dflgt nfut / ;f]sf]] nflu rflxg] shf{sf] olsg x'g' kg]{% .
hUuf shf{ / #/ shf{sf] ;d]t a/fa/ dfl;s ls:tfdf a'emfpgsf] nflu #f]if)ff
ul/Psf] cfDbfgL tyf vr{n] kof{Kt x'g' kg]{% .
r_ s'g} sf/)fn] tf]lsPsf] ;do leq #/ lgdf{)f z'? x'g ;s]g eg] a+}sn] of]Uotfsf]
cfwf/df ;dfofjwL yk ug{ jf gug{ ;Sg]% .
u|fXotf
1= shf{ cjwL ;dfKt x'|bf 21 jif{ k'/f eO{ 65 jif{ pd]/ ggf#]sf] g]kfnL gful/s t/ ;jn
cfly{s cj:yf cflbsf] sf/)faf^ shf{ pknAw u/fpg pko'Qm ePdf shf{ lkR%] s]Gb\Lo
shf{ ;ldltn] gLltut ckjfb cGtu{t :jLs[t ug{ ;Sg]% .
2= #/ shf{ lng] u\fxs :jo+ g} pQm #/ lgdf{)f x'g] hUufsf] wgL ePsf] x'g' kg]{ .
3= /fli^ò afl)fHo a}+s s]Gb\Lo sfof{nosf] shf{ sld^Ln] tf]s]sf] sfo{ If]q leq shf{ pkof]u
ug]{ AolQm / kmd{
4= vl/b ug]{ / lgdf{)f ug]{ #/ ;Dd df]^/ k'Ug] jf^f] ePsf] x'g' kg]{ .
5= shf{ ltg{ k'Ug] kof{Kt cfo ePsf] x'g' kg]{ -kfl/Jffl/s cfosf] 50 % jf kfl/Jffl/s
–#–
artsf] 80 % ;Ddn] ls:tf ltg{ k'Ug] x'g' kg]{ .
6= kfl/Jffl/s cfo u)fgfdf ;dfj]z ePsf kfl/jf/sf ;b:osf] hdfgt cfjZos x'g] .
7= s'g} klg a+}+s jf ljlQo ;+:yfdf sfnf] ;"rLdf gk/]sf] AolQm / kmd{ .
8= /fli^ò jfl)fHo a}+sdf vftf ;+rfng ug{] AolQm / kmd{ .
shf{ ;Ldf
#/ shf{ k\bfg ubf{ sf&df)*f} pkTosf leqsf zfvfx? dfkm{t ?= 5 nfv / cGo zfvfx?
dfkm{t ?= 3 nfv eGbf #^L k\bfg ul/g] %}g .
1_ sf&df)*f}+ pkTosf leqsf dxfgu/kflnsf,

pkdxfgu/kflnsf tyf gu/kflnsf M lgdf{)f nfutsf] clwstd 70% / a(Ldf
?=70 nfv ;Dd -s]Gb\Lo shf{ ;ldltn] lgdf{)f
nfutsf] 75% ;Dd nufgL :jLs[t ug{ ;Sg]% ._
2_ sf&df)*f} pkTosf jflx/sf pkdxfgu/kflnsf M lgdf{)f nfutsf] clwstd 70% / j(Ldf ?
50 nfv ;Dd .
3_ pkTosf leqsf u\fdL)f If]q -uf=lj=;=_ lgdf{)f nfutsf] clwstd 70 % / a(Ldf
?=40 nfv ;Dd
4_ cGo If]qLo zx/÷gu/kflnsf If]q lgdf{)f nfutsf] clwstd 65 % / a(Ldf
?=25 nfv ;Dd
5_ e}/x]sf] #/ lj:tf/ ug{ nfutsf] clwstd 70 % / a(Ldf ? 30 nfv
;Dd
6_ dd{t tyf kl/dfh{g ug{ nfutsf] clwstd 70 % / a(Ldf ? 30 nfv
;Dd
7_ hUuf vl/b hUufsf] d'Nof+lst /sdsf] clwstd 50% /
#^Ldf ?= 5 nfv / a(Ldf ? 50 nfv ;Dd .
8_ #/ hUuf vl/b a} + s sf] ;" l rs[ t d' N of+ s gstf{ n ] u/] s f]
d'Nof+sgsf] a(Ldf 60% . s]Gb\Lo shf{ ;ldlt
/ d'Vo zfvf sfof{non] a(Ldf 70% ;Dd
a[l$ ug{ ;Sg]% .
9_ shf{ :jfk ug{ #/ / hUufsf] Distress Value sf] clwstd
50% jf a}s + tyf ljlQo ;+:yfdf /xsf] jf+sL
ltg'{ kg]{ shf{ h'g sd x'G% . o; ;DaGwdf
g]kfn /fi^« a}s + sf] lgb]z
{ gsf] kfngf u/L ;fwf/
)ft M jt{dfg shf{sf] ;dofjlw hlt g} shf{
e'QmfgLsf] Dofb /flvg' kb{% . o:tf] shf{ ljt/)f
ubf{ ;Dk")f{ sfg"gL sfuhftx? -u\fxssf]
;DalGwt a}s + tyf ljlQo ;+:yfnfO{ / /sd
e'QmfgL ug{ cg'/f]w u/]sf] kq ;d]t_ tof/ u/L
;s]kl% dfq shf{ /sd e'QmfgL lbg' kb{% .
–$–
gf]^M
1= hUufsf] d'Nof¢g shf{ lgb]{lzsf, 2060 / ;f]df ;do ;dodf ePsf] ;+zf]wg adf]lhd
a}+ssf] ;"lrs[t d'Nof¢gstf{af^ jf zfvf sfof{nosf clwsf/ k\fKt AolQmaf^ u/fpg'
kb{% / nfut O{l:^d]^ ubf{ a}+ssf] ;'lrs[t d'Nof¢gstf{af^ dfq u/fpg' kb{% . To:tf]
d'Nof¢g zfvf :t/Lo shf{ sld^Laf^ :jLs[tL x'g' clgjfo{ % . lgdf{)f nfutsf] O{l:^d]^
lwtf] ;'/If)f d'Nof¢g lgb]{lzsf, 2064 ad]lhd ug'{ kg]{% .
2= pk/f]Qm gLlt tyf tf]lsPsf] ;Ldf leq gk/]sf pko'Qm k\:tfjx? s]Gb\Lo sfof{nodf
k&fpg ;lsg] % . ;f]sf] clGtd lg)f{o ug]{ clwsf/ s]Gb\Lo sfof{nosf] shf{ sld^Ldf
/xg] % .
3= 20 jif{ eGbf k'/fgf #/ dd{t, yk, vl/b / :jfk cflb ug{ a}+sn] shf{ nufgL ug]{ %}g .
t/ hu b]lvg} gof| lgdf{)f ug]{ ePdf ;f] nfO{ gof+ lgdf{)f g} dflgg]% .
4= #/ vl/b, lj:tf/ / dd{t ug{ k\bfg ul/g] shf{sf] cjwL 15 jif{ eGbf a(L x'g] %}g .
5= ljleGg cfjf; sDkgLx?n] ljsf; u/]sf] cfjf; of]hfgsf #/ vl/b ug{sf] nflu shf{
nufgL ug{ To:tf] sDkgLsf] ;+rfnsx?n] nufgL u/]sf] k@tL / u\fxssf] :jfldTjdf
hUuf cfpg] ePdf To:tf] shf{sf jf/]df a}+sn] ljrf/ ug{ ;Sg]% . ;f] k\of]hgsf] nflu
vl/b d'NonfO{ g} jf:tljs d'No sfod u/L %'§} d'Nof¢g ;d]t u/fpg' kg]{ %}g .
;'/If)f
lgdf{)f / vl/b ul/g] #/ hUUff a}+ssf] gfddf ;'/If)fdf /fVg' kg]{ % . o:tf] ;DklQ a}+ssf] gfddf
/lhi^`];g kf; ug'{ kg]{% .
hdfgt
C)fLsf] klt jf kTgL tyf kfl/Jffl/s cfo Aoosf] lx;fadf ;dfj]z ePsf kl/jf/sf ;b:osf]
hdfgt lng' kg]{ % .
Aofhb/
jt{dfg ahf/nfO{ b[liût u/L s]Gb\Lo shf{ ;ldltn] ;do – ;dodf lgwf{/)f u/] adf]lhd
Aofhb/ lng' kg]{% . Aofh b/df s'g} kl/jt{g ePdf 15 lbg leq dflyNnf] shf{ ;ldltdf
hfgsf/L u/fpg' kg]{% .
Aofhb/x? kl/jt{g x'g ;Sg] %g .
–%–
z'Ns tyf b:t'/
shf{ k\zf]wg z'Ns M :jLs[t shf{sf] 1% -zfvfsf] shf{ sldl^n] 0=5% ;Dd #^fpg ;Sg] % _
shf{ cfj]bg z'Ns M cfj]bg ;+u} ?=1000.Ò -lkmtf{ gx'g]_ lng' kg]{ % t/ shf{ :jLs[t e}
u\fxsn] shf{ sf/f]jf/ u/]df ;f] /sd shf{ k\zf]wg z'Nsdf ;dfof]hg
ul/g] % .
cu\Ld e'QmfgL z'Ns M

shf{ lnPsf] 5 jif{ cjwL k'Ug' cl#sf] cu\Ld e'QmfgLdf e'QmfgL ePsf] /sdsf] 1% yk
b:t'/ lng' kg]{ % . 5 jif{ kZrft ;f] kg]{ %}g . zfvf :t/Lo shf{ sld^Ln] ;f] b:t'/ #^fO{
0=5% ;Dd dfq lng ;Sg] % .
xhf{gf M Dofb gf#]sf] shf{ /sddf jflif{s 2 k\ltztsf b/n] xhf{gf

nfUg] % .
;DklQ d"Nof¢g M ;DklQ d'Nof¢g ubf{ nfUg] vr{ cfj]bsn] Aoxf]g{' kg]{ % .
aLdf M C)fLn] Aoxf]g]{ % .
/lhi^`];g M C)fLn] Aoxf]g]{ % .
cGo s/x? M C)fLn] Aoxf]g]{ % .
aLdf
a+}+sn] Ifltk"lt{ k\fKt ug]{ / shf{nfO{ k")f{ ?kdf vfDg] u/L aLdf ug'{ kg]{ % .
;Ssn kf]ln;L a}+ssf] ;]km eN^df ;'/lIft /fVg' kg]{ % . jflif{s ltg'{ kg]{ lk\ldod Dofb cufj}
a'emfPsf] / Dofb ;dfKt x'g] 10 lbg cufj} aLdfn]v gljs/)f gePdf u\fxssf] vftfaf^ n]Vg'
kg]{ vr{ cflb ;d]t olsg x'g] u/L *fo/L gf]^ /fVg' kg]{% .
shf{ ljt/)f
C)fLsf] :jnfut k"|hL nufgL kZrft dfq shf{ ljt/)f ug'{ kg{] % . shf{ ljt/)f ubf{ C)fLsf]
vftfdf hDdf u/L ljt/)f ug'{ kg]{% .
shf{ ljt/)f ubf{ slDtdf klg 4 ls:tfdf ug'{ kg]{% .
s_ /lg< ljn k]z ePkl% -k\To]s ljt/)f ?= 10 nfv eGbf a(L x'g' x'|b}g_ .
v_ k\To]s ls:tfsf] ;b'kof]usf] olsg ug{ zfvf :t/Lo shf{ ;ldltsf] lg)f{o adf]lhd
a}+ssf OlGhlgo/ jf jl/i& sd{rf/Ln] :ynut lg/LIf)f ug'{ kg]{ % .
u_ #/ ;'wf/ jf lj:tf/ ug{ k\bfg ul/g] shf{sf] ls:tf ;+Vof lgwf{/)f gof lgdf{)f ug]{
shf{ h:t} x'g' kg]{% .
–^–
#/ hUuf vl/b shf{
cfj]bssf] :jnfutsf] /sd a}+sdf hDdf ug'{ kg]{ % .

;Dk")f{ sfuhft / k\s[of k'/f eP kl% a}+sn] laqm]tfnfO{ k'/} /sd e'QmfgL ug'{ kg]{% .
d"Nof¢g
lgdf{)f sfo{ ;DkGg e} ;s]kl% a}+ssf] :jLs[t d"Nof¢gstf{Éf/f ;DklQsf] d"Nof¢g u/fpg' kg]{
%.
olb s"n shf{ nufgL eGbf ;DklQsf] d"No sd ePdf clVtof/k\fKt clwsf/Ln] lbPsf] ;do
leq u\fxsn] yk lwtf] /fVg' kg]{% . o;sf nflu plrt k\ltj$tf ;d]t lng' kg]{% . c;n
u\fxssf] xsdf s]Gb\Lo sfof{no shf{ ;ldltn] shf{ nufgLsf] k\ltzt yk ug{ ;Sg]% . olb
pNn]lvt s'/fx? x'g g;s]df a}+sn] shf{ c;"nLsf] k\s[of cufl* a(fpg ;Sg]% .
shf{ c;"nL
e'QmfgL cjlwM clwstd 15 jif{
ls:tfM
J dfl;s ls:tf ;dfg dfl;s ls:tf (EMI) sf cfwf/df x'g]% . h; cGtu{t zfvf
sfo{fnon] ;f+|jf / Aofhsf] lx;fj u/L ;dfg dfl;s ls:tf u)fgf ug]{% .
J ;dfg dfl;s ls:tf ;do leq e'QmfgL ug{sf] nflu u\fxsn] ls:tfnfO{ k'Ug] /sd
zfvf sfof{nodf /x]sf] lghsf] vftfdf hDdf ug'{ kg]{% / zfvf sfof{non] To;/L
hDdf ePsf] /sddf shf{sf] ;f+|jf Aofh ;lxtsf] ls:tf /sd vftfaf^ vr{ u/L shf{
e'QmfgL lng]% .
J u\fxsn] e'QmfgL cjlw cufj} shf{ -cf+lzs jf k")f{_ e'QmfgL u/]df clu\d e'QmfgL z'Ns
lnO{ cfDbfgL hgfpg' kg]%
{ . o;/L cu\Ld e'QmfgL u/]df sd ls:tfdf k'/fg} cjwL sfod
ug]{ jf ;f]xL ls:tfdf cjwL #^fpg] eGg] s'/f u\fxsn] /f]h] adf]lhd x'g%] .
J olb u\fxssf] vftfdf ;dfg dfl;s ls:tfnfO{ k'Ug] kof{Kt /sd gePdf ;j{k\yd
pknAw /sdaf^ Aofh c;"n ug'{ kg]{% / gk'u /sddf 2% sf b/n] yk b:t'/
nufpg' kg]{% . a}+sn] vftf ldnfg jfkt ;]jf b:t'/ ;d]t lng ;Sg]% .
J u\fxsx?nfO{ gk'u /sd a'emfpgsf] nflu tfs]tf ;d]t ug'{ kb{% .
–&–
ls:tf /sdM
;/b/ dfl;s cfosf] 50% / ;/b/ dfl;s artsf] 80% eGbf sd ls:tf /sd x'g' kg]{% .
u];
\ cjwLM gof| lgdf{)f Ò clwstd 1 jif{ .
#/ vl/b Ò clwstd 3 dlxgf .
shf{ ;Ldf ab/ M
:jLs[t ePsf shf{x? u\]; cjwL leq pkef]u u/L ;Sg' kg]{% . olb :jLs[t shf{ k")f{ pkef]u
gu/]df u\]; cjwL yk geP shf{ ;Ldf ab/ x'g]% .
clVtof/ k\fKt shf{ ;ldltn] shf{ lkR%] ckjfb :j?k lg)f{o ug{ ;Sg]% .
gf]^M
C)fLsf] pd]/ 65 jif{ ;Dddf shf{ r'Qmf x'g' kg]{ % .

u]\; cjwLsf] Jofh dfl;s ?kdf c;"n ug'{ kg]{ % .
Dofb gf#]sf] cj:yfdf
tLg ls:tfsf] efvf gf#]df ;DklQ hkmt ug]{ k\s[of ckgfpg' kg]{% .
–*–
efu Ò 2 uf*L shf{
k\of]hg
1_ lghL tyf Aoj;flos k\of]hgsf] nflu gof| k\fOe]^ sf/ / hLk / lks ck Eofg vl/b ug{ .
2_ lghL tyf Aoj;flos k\of]hgsf] nflu a(Ldf 3 jif{ k\of]u ePsf], 4 xhf/ ls= ld= eGbf
a(L k\of]u gePsf] / ;jf/L clws[t ljqm]tfaf^ /fd\f] sl)*zgdf /x]sf] eGg] k\dfl)ft eO{
zfvfn] l;kmfl/z u/]sf k\fOe]^ sf/ / hLk/ lks ck Eofg vl/b ug{ .
3_ cGo a}+s tyf ljlQo ;+:yfx?n] nufgL u/]sf uf*L shf{x? :jfk ug{ . uf*L :jfk shf{
:jLs[t d"Nof¢gstf{ / ;jf/L ljqm]tfn] u/]sf] d"Nofl¢t /sdsf] jf a}+s tyf ljlQo
;+:yfnfO{ e'QmfgL ug{ af|sL /sd dWo] h'g sd x'G% ;f] d"Nosf] a(Ldf 50 % ;Dd dfq
nufgL ul/g]% . t/ s]Gb\Lo sof{nonfO{ 70 % ;Dd nufgL ug]{ clVtof/L /x]sf] % . o;
;DaGwdf g]kfn /fi^« a}+s tyf a}+ssf] lgb]{zgsf] ;d]t kfngf x'g' kb{% .
u|fXotf
1_ 21 jif{ pd]/ k'uL shf{ cjwLsf] cGtdf 65 jif{ pd]/ ggf#]sf] g]kfnL gful/s jf g]kfndf
btf{ ePsf] sDkgL .
2_ s]Gb\Lo sfof{nosf] shf{ sld^Ln] lgwf{/)f u/]sf] If]qdf a;f]af; ePsf] x'g'kg]{ .
3_ shf{ ltg{ kof{Kt cfDbfgL ePsf] -kfl/Jffl/s cfosf] 50% / jf kfl/Jffl/s art 80%
;Ddn] ls:tf ltg{ k'Ug] _ x'g' kg]{ .
4_ s'g} klg a}+s tyf ljlQo ;+:yfdf sfnf] ;"rLdf gk/]sf] JolQm jf kmd{ .
5_ lghL k\of]hgsf] nflu eP rfns k\df)f kq ePsf] x'g' kg]{ .
shf{ ;Ldf
lghL k\of]hgsf] nflu gof| sf// hLk vl/bM ljhs (Invoice) d"Nosf] 80% ;Dd / a(Ldf ?=20
nfv ;Dd . Joj;flos k\of]hgsf] nflu sf/ / hLk / lks ck Eofg vl/bM ljhs (Invoice)
d"Nosf] 80% ;Dd / a(Ldf ?= 15 nfv ;Dd -s]Gb\Lo sfof{noaf^ :jLs[t x'g' kg]{_ . t/ sfnf]
gDj/ Kn]^df ;+rfng gePsf] .
3 jif{ ;Dd k'/fgf] sf/ / hLk / lks ck Eofg vl/b ug{ d"Nofl¢t d"Nosf] 50 % ;Dd / a(Ldf
? 10 nfv ;Dd .
gf]^ M k'/fgf uf*Ldf nufgL ug]{ ePdf To:tf uf*Lsf] :jLs[t d"Nof+sgstf{ clws[t laqm]tfaf^
d'Nof+sg ul/Psf] x'g' kb{% . o:tf] shf{ ;Ldf sDtLdf 4 nfv ;Ddsf] x'g]% .
s]Gb\Lo sfof{no shf{ ;ldltn] gLltut ckjfb :j?k shf{ lkR%] lg)f{o ug{ ;Sg]% .
–(–
;'/If)f
sf/ / hLksf] An' a's a}+ssf] gfddf /lhi^`]zg ug'{ kg]{ % .

cfjZos k/]df hdfgt jf cGo ;'/If)f lng ;lsg] % .
hdfgt
C)fLsf] klt jf kTgLsf] hdfgt tyf kfl/jfl/s cfosf] lx;fadf ;dfj]z ePsf kl/jf/sf
;b:osf] hdfgt lng' kg]{ % .
Aofh b/
;do ;dodf s]Gb\Lo sfof{no shf{ ;ldltn] lgwf{/)f u/] adf]lhd x'g]% .
z'Ns tyf b:t'/x?
shf{ k\zf]wg M :jLs[t shf{sf] 1 k\ltzt -zfvfsf] shf{ sld^Ln] 0=5% sd ug{
;Sg] %_
shf{ cfj]bg M cfj]bg ;+u} ?= 1000.Ò -lkmtf{ gx'g] _ lng' kg]{ % t/ shf{ :jLs[t e}
u\fxsn] shf{ pkef]u u/]df ;f] /sd shf{ k\zf]wg z'Nsdf ;dfof]hg
ug{ ;lsg] % .
cGo s/ tyf b:t'/x? M C)fLn] Joxf]g'{ kg]{ % . C)fLn] jflif{s s// z'Ns lt/]sf] k\df)f :j?k
An' a's jf cGo k\df)f a}+sdf k]z ug'{ kg]{ % . k'/fgf] sf/ / hLksf]
d"Nof¢g b:t'/ cfj]bsn] Aoxf]g'{ kg]{ % .
Dofb k"j{ e'QmfgL
Dofb cufj} shf{/ ls:tf e'QmfgL ePdf e'QmfgL ePsf] /sdsf] 1 k\ltzt yk b:t'/ lng' kg]{
% . zfvf :t/Lo shf{ sld^Ln] 0=5% ;Dd %'^ lbg ;Sg] % .
xhf{gf
Dofb gf#]sf shf{ /sddf jflif{s 2% sf b/n] xhf{gf Aofh nfUg] % .
–!)–
aLdf
Ifltk"lt{ a}+sn] kfpg] u/L C)fLn] uf*Lsf] aLdf ug'{ kg]{ % . shf{ ljt/)f sfo{ / aLdf kf]ln;L
lgisf;g ;+u ;|u} x'g' kg]{ % . aLdf kf]ln;Lsf] ;Ssn a}+sn] ;'/lIft /fVg' kg]{ % . *fo/L gf]^
/flv aflif{s aLdf z'Ns lgoldt /fVg' kg]{ % . jflif{s b:t'/ C)fLn] ltg'{ kg]{ % / C)fLn]
glt/]df C)fLsf] shf{ vftfdf vr{ n]lv e'QmfgL ul/g] % .
shf{ ljt/)f
cfj]bssf] :jnfut a}+sdf hDdf ug]{ / ljq]mtfnfO{ a}+sn] g} k'/} e'QmfgL ug]{ .
shf{ c;"nL
e'QmfgL cjwL M
lglh k\of]usf] nflu eP M clwstd 5 jif{ .
Aoj;flos k\of]usf] nflu eP M clwstd 3 jif{ .
ls:tfsf] k\sf/ M a/fa/ dfl;s ls:tf .
ls:tf /sd M ;/b/ dfl;s cfosf] 50% eGbf sd jf dfl;s artsf] 80% eGbf
sd /sdsf] ls:tf lgwf{/)f ug'{ kg]{ % .
u\]; cjwL M gkg]{ .
Dofb gf#]sf] cj:yfdf
2 ls:tf ;Dd clgoldt x'g] ljlQs} uf*L sAhfdf lnO{ ljlqm ug]{ sfo{jfxL ug]{ .
–!!–
efu Ò 3 z}lIfs shf{
k\of]hg
1_ egf{ tyf cWoog z'Ns .

2_ w/f}^L /fVg' kg]{ ePdf w/f}^L .
3_ ljb]z cWoogdf hf|bf nfUg] ofqf vr{ .
4_ lstfa / vfg] a:g] vr{x? .
u|fXotf
1_ ljBfyL{ slDtdf P;=Pn=;L= plt)f{ g]kfnL gful/s x'g' kg]{ % .
2_ ljBfyL{sf] pd]/ :gfts tx;Dd lzIfsf] nflu 16 jif{ b]lv 30 jif{ ;Dd / :gftsf]Q/
txsf] nflu 45 jif{ ;Ddsf] x'g' kg]{ % .
3_ ljBfyL{sf dftflktf jf cleefjssf] cfo shf{ ltg{ k'Ug] x'g' kb{% . kfl/jfl/s
cfosf] 50% / kfl/jfl/s artsf] 80% ;Ddsf] /sdn] ls:tf ltg{ k'Ug] x'g' kg]{% .
4_ dfGotf k\fKt ljZjljBfno / ;+:yfgdf egf{ lglZrt ePsf] x'g' kg]{% .
5_ k\j]zf!f geP klg shf{ :jLs[t ug{ ;lsg]% t/ shf{ ljt/)f ug'{ eGbf klxn] ljb]zdf
cWoog ug]{ ljBfyL{ k\j]zf!f clgjfo{ k]z ug'{ kg]{% .
6_ shf{ d'Vo cfDbfgL ug]{ ljBfyL{ jf cleefjs / ;+/Ifssf] gfddf lbOg] % .
7_ cfj]bs sfnf] ;"rLdf gk/]sf] x'g' kg]{% .
shf{ ;Ldf
g]kfn M clwstd ?= 20,00,000 -aL; nfv_ ;Dd .
ljb]z M clwstd ?= 30,00,000 -lt; nfv_ ;Dd .
gf]^ M o:tf] shf{ #^Ldf ?= 2 nfv ;Dd x'g]% .
shf{ pkÒzLif{s
;Dk")f{ z}lIfs vr{ tyf z'Ns, l^s^ vr{, vfgf, d;nGb cflb ;Dk")f{ ;d]tsf] clwstd
80% g]kfn leq cWoog ug]{ eP lstfa tyf vfg] a:g] vr{sf] nflu s"n sh{fsf]
clwstd 25% ;Dd yk .
–!@–
shf{ /sd M
%fqa[lt / lgMz'Ns cWoog ug{ kfPsf ljBfyL{x?sf] nflu ;DalGwt ljZjljBfno jf
SofDk;af^ vfg tyf cWoog of]hgf k]z eP adf]lhd ;DalGwt b]zsf] nflu k\bfg
ul/g] clwstd ;Ldfsf] 25 % ;Dd .
;'/If)f
a}+s lgodfg';f/ ;Dk")f{ shf{ /sdnfO{ vfDg] ;'/If)f lng' kg]{ % .
hdfgt
ljBfyL{sf] ;fy} kl/jf/sf cGo ;b:ox?sf] -h:sf] cfDbfgL kfl/jfl/s cfDbfgLdf u)fgf
ul/Psf] % _ hdfgt lng' kg]{ % .
Aofh b/
g]kfnsf] nflu jflif{s 7=5 k\ltzt / ljb]zsf] nflu 8=5 k\ltzt .

s]Gb\Lo sfof{no shf{ ;ldltn] gLltut ckjfb :j?k shf{ :jLs[t k\bfg ug{ ;Sg]% .
z'Ns tyf b:t'/
shf{ k\zf]wg M :jLs[t shf{sf] 1% -shf{ sld^Ln] 0=5% ;Dd #^fpg ;Sg] % ._
shf{ cfj]bg z'Ns M ?= 1000.Ò shf{ :jLs[t e} u\fxsn] shf{ sf/f]jf/ u/]df shf{ k\zf]wg
z'Ns df ;dfof]hg x'g] .
k\j]zf!f k\fKt gePsf] tyf cGo sf/)faf^ shf{ pkef]u gePdf 1
k\ltzt k\ltj$tf z'Ns nfUg]% / shf{ ;'ljwf ab/ x'g]% .
k\/lDes shf{ pkef]u ug]{ cjwL clwstd 1 jif{;Dd shf{ :jLs[t
ug{ clVof/L k\fKt lgsfoaf^ :jLs[t ug{ ;Sg]% .
cu\Ld e'QmfgL
tf]lsPsf] Dofb cufj} e'QmfgL x'g] /sdsf] 1% -zfvfsf] shf{ sld^Ln] 0=5%;Dd #^fpg ;Sg]
%.
–!#–
shf{ ljt/)f
1_ sn]h z'Ns sn]hsf] ljhs -INVOICE) cg';f/ ls:tf ls:tfdf sn]hnfO{ e'QmfgL lbOg]
% . ls:tf e'QmfgL k"j{ ljBfyL{sf] lgoldt xflh/L / k/LIffdf ;lDdlnt ePsf] k\df)f
;DalGwt z}lIfs ;+:yfaf^ k\fKt x'g' kg]{ % .
2_ e\d)f vr{ -xjfO{ l^s^ lsg]sf] /l;bsf] 80% ;Dd_ gub e'QmfgL ug]{ .
3_ vfg] a:g] tyf lstfasf] nflu :jLs[t C)f cw{ jflif{s ?kdf clu\d e'QmfgL ug]{ .
shf{ c;"nL
shf{ e'QmfgL cjlw M shf{sf] clGtd ls:tf e'QmfgL ePsf] 5 jif{ ;Dd .
ls:tf lgwf{/)f M a/fa/ dfl;s ls:tf .
ls:tf /sd M ;/b/ dfl;s cfosf] 50% / ;/b/ dfl;s artsf] 80%
eGbf sd ls:tf /sd x'g' kg]{ % .
shf{sf] clGtd ls:tf ljt/)f ;Ddsf] cjwLdf ljtl/t shf{sf] Jofh dfl;s ?kdf c;"n
ug'{kg]{ % .
gf]^ M
ljBfyL{n] jLr}df k(fO{ %f]*]df k(fO{ %f]*]sf] 3 dlxgf leq shf{ r'Qmf ug'{ kg]{ % .
–!$–
efu Ò4 ;+oQ
' m cjf; (Apartment) shf{
k\of]hg M
;+o'Qm cfjf;sf] :jfldTj ;DaGwL k\rlnt sfg"g adf]lhd lgdf{)f, ;+rfng x'g] jf lgdf{)f
;+rfng ePsf] Aofkfl/s tyf cfjfl;o ejgsf s'g} OsfO{ jf OsfO{x? vl/b ug{sf] nflu .
u|fXo u\fxsx? M
!= !* jif{ k"/f eO{ ^% jif{ ggf3]sf g]kfnL gful/sx?, k|rlnt sfg"g adf]lhd btf{ ePsf sDkgLx?
Psn tyf ;fem]bf/L kmd{ tyf cGt/f{li6«o u}/ ;/sf/L ;+3 ;+:yfx? .
@= ;DalGwt cfjf; kl/of]hgf (Apartment Project) df /fli6«o jfl0fHo a+s } sf] Project Financing
ePsf] x'g' kg{] jf Apartment df C0fLsf] :jfldTj /x]sf] olsg x'g] nfnk"hf{ jf k|rlnt lgodfg';f/
sf :jfldTj x'g] sfuhft clgjfo{ x'g' kg{] .
#= g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 cfjf; kl/of]hgf :jLs[t tyf dfGotf k|fKt x'g' kg{5 ] .
$= To:tf Apartment df nufgL xfnnfO{ sf7df08f+} pkTosf leqsf Apartment Project df dfq
ug{ ;lsg]5 . -cfjZostf cg';f/ b]zsf cGo zx/L If]qdf ;d]t lj:tf/ ug{ ;lsg]5 ._
cjwL M
5 jif{ b]lv 15 jif{ ;Dd .
e'QmfgL M
;dfg dfl;s ÷ q}dfl;s ls:tf .
;'/If)f M
k\fylds M
lgdf{)f ;DkGg gePsfsf] xsdf lgdf{)f x'g] ejgsf] ;DalGwt OsfO{df a}s
+ sf] k\fylds
xs clwsf/ /xg] u/L Project Asset a}+sdf lwtf] /x]df ;DalGwt *]enf]k/, a}+s /
u\fxs aLrdf ePsf] lqkIfLo ;Demf}tf CDTCL 10 adf]lhd x'g] u/L .
lgdf{)f ;DkGg ePsfsf] xsdf ;DalGwt vl/b ul/g] OsfO{ . To:tf] lgdf{)f ;DkGg
ePsf] ejgsf] xsdf ;DalGwt OsfO{sf] hUufwgL k\df)fk"hf{ k\fKt ePsf] x'G% .
-lqkIfLo ;Demf}tf ug{' gkg{]_
–!%–
;xfos M
u\fxssf] cfDbfgLdf pNn]lvt x'g cfPsf JolQmx? Jff c+lzof/x?sf] JolQmut hdfgL
/ ;+:yf, kmd{ jf sDkgL ePdf ;+:yfks, ;+rfns ;ldlt jf ;fem]bf/x?sf] JolQmut /
;+:yfut hdfgL .
;Ldf M
*]enf]kn/n] k\dfl)ft u/]sf] ljn cg';f/sf] vl/b d'Nosf] 70% ga(g] u/L .
vl/b d'No cGtu{t pkef]Qmf ;b:otf z'Ns, ;DklQ x:tfGt/)f ug{ nfUg] vr{ tyf
kfls{¤ z'Ns ;d]t kb{% .
u\fxsn] vl/b d"Nosf] 30% /sd *]enf]k/nfO{ ltl/;s]kl% dfq shf{ /sdsf] e'QmfgL ul/g]% .
u\fxsn] pNn]lvt /sd lt/]sf] k\df)f :j?k *]enf]k/n] k\dfl)ft u/]sf] ljn k\fKt ug'{ kg]%
{ .
shf{ /sdsf] e'QmfgL lgdf{)f of]hgf cg';f/ lgdf{)fdf ePsf] k\ultsf] cg'kftdf ul/g]% .
lgdf{)f ;DkGg ePsf] cfjf; O{sfO{sf] xsdf a}s
+ sf] ;"rLs[t d"Nof¢gstf{n] u/]sf] d"Nof¢gsf]
a(Ldf 70% ;Dd .
Aofh M
;do Ò ;dodf s]Gb\Lo sfof{non] lgwf{/)f u/] adf]lhd x'g]% .
d'Nof¢g M
gof+ cfjf;Lo O{sfO{ vl/b ul/Psf] ePdf ;f]sf] d"Nof¢g ug'{ kg]{ %}g . vl/b d"NonfO{ g}
cfwf/ dflgg]% .
lgdf{)f ;DkGg ePsf] cfjf;Lo O{sfO{sf] k'gM laqmL -*]enf]k/ afx]s cGo cfjf; O{sfO{
wgLaf^ vl/b u/L lng] ePdf_ ug]{ ePdf a}s+ sf] ;"rLs[t d"Nof¢gstf{af^ u/]sf] d"Nof¢gdf
lgDg adf]lhd x'g]% .
♦ cfjf; O{sfO{sf] jt{dfg ahf/ d'Nosf] 70% -cGo To:t} vl/b laqmL e};s]sf case
af^ k\dfl)ft x'g] _
♦ *]enf]k/n] ljqmL u/]sf] d"No -ljn cg';f/_ sf] 30%
♦ a}+s lgodfg';f/ Depreciation ;d]t s^fO{g]% .
u\;
] cjwL M
lgdf{)fflwg cfjf; O{sfO{sf] xsdf ;Dk")f{ shf{ ljt/)f e} ;Sbf Aofh ltg'{ kg]{% .
shf{ e'QmfgL clGtd k^s shf{ ljt/)f ePsf] dlxgfsf] csf]{ dlxgfaf^ z'? x'g]% .
3 dlxgf nuftf/ shf{ e'QmfgL gePdf c;"nLsf] sf/jfxL cufl* a(fpg' kg]{% .
–!^–
ljz]if l^Kk)fL M
of] shf{ xfn /fli^«o jfl)fHo a}+sn] Psn jf ;xljlQos/)fsf] dfWodaf^ shf{ nufgL (Project
Loan) u/L cfof]hgf ;+rflnt ePsf] / To:tf cfof]hgfsf ;Dk")f{ rn crn a}+s jf a}+sx?sf]
;'/If)fdf lwtf]aGws /x]sf cfof]hgfx?df dfq nufgL ul/g]% . t/ a}+ssf] nufgL gePsf]
ePtfklg ;Dk")f{ cfof]hgfsf] hUufx? ;+o'Qm cfjf;sf] :jfldTj ;DaGWfL P]g adf]lhd lsQf
Plss/)f u/L pkef]Qmfx?sf] ;+o'Qm gfddf btf{ >]:tf k\fKt eO{;s]sf -OsfO{sf] %'½} nfnk"hf{
pknAw ePsf]_ cfof]hgfsf] xsdf ;d]t nufgL ug{ ;lsg]% .
–!&–
efu Ò 5 pkef]Qmf shf{ k\zf]wg k\lqmof
pkef]Qmf shf{sf] cfj]bg k\zf]wg ubf{ cfj]bg kqdf pNn]v ePsf ljj/)fx?nfO{ lgDg k\s[of ckgfO{
/fd\f] ;+u cWoog u/L shf{ :jLs[t jf c:jLs[t ug]{ lg)f{o lng' kb{% .
1_ C)f cfj]bg
-s_ k\To]s k\sf/sf] shf{sf] nflu cnu cnu cfj]bg kmf/fd th'{df ul/Psf] % -cg';'lrÒ
1,2,3_ cj]bsn] cfj]bg k")f{?kdf e/L ;f] ;fy cfjZos ;a} sfuhftx? ;dfj]z ug{' kg]{
% . h:t} M /f]huf/bftfaf^ k\dfl)ft cfosf] k\df)f, cGo cfosf] k\df)f, ;DklQ tyf
bfloTjsf] k\df)f, s/sf] k\df)f cflb .
-v_ zfvfn] cfj]bg kqsf] ;a} ljj/)f e/] ge/]sf] hf|r ug]{ / cfjZos sfuhft k'ugk'u ;a}
x]/L cfjZos ;Dk")f{ sfuhftx? k]z ePsf] cj:yfdf dfq a}+s clws[tsf] /f]xj/df
cfj]bs / hdfgL lbg]sf] b:tvt u/fO{ cfj]bg btf{ ug'{ kg]{ % .
2_ C)f cfj]bg kqdf pNn]lvt ljj/)fx?sf] hf|r
cfj]bsn] C)f k\fKt ug{sf] nflu lgDgfg';f/sf em'&f ljj/)f k]z ug]{ ;Defjgf /xG% .
s_ ;Dkltsf] clws d'Nof¢g .
v_ bfloTj gb]vfpg] jf sd b]vfpg] .
u_ hfuL/ jf /f]huf/Lsf ljifodf e'm&f] ljj/)f h:t} kb, tna ;'ljwf, ;]jf cjlw cflb .
#_ cfDbfgL oyfy{ eGbf a(L b]vfpg] .
<_ vr{ oyfy{ eGbf sd b]vfpg] .
r_ c;n ;fv ePsf] bfjL ug]{ .
t;y{ pko'Qm lg)f{o lngsf nflu jf:tljs tYox? kQf nufpg' kb{% . o;sf] nflu lgDg
ljlwx? ckgfpg' kb{% .
s_ ;Dkltsf] hf|r
1_ #/ hUufsf] gS;f tyf wgL k"hf{ / lt/f] lt/]sf] /l;b .
2_ ;Dkltsf] ahf/ d"No tyf dfnkf]t sfof{non] tf]s]sf] d"No .
3_ cGo ;Dkltsf] :jfldTj ;DaGwL sfuhft .
4_ cGo rn ;DklQsf] :ynut cWoog .
–!*–
v_ bfloTjsf] hf|r
1_ shf{ lnPsf] eP ;f]sf] sfuhft, td;'s, ef}r/ cflb .
2_ ;DklQ /f]Ssf /x] g/x]sf] olsg ug]{ .
3_ cGo a}+s tyf ljlQo ;+:yf;+u ;fv ;"rgf dfu ug'{ kg]{ h:t} shf{ /sd, ls:tf
/sd, c;"nLsf] lgoldttf, cflb .
u_ /f]huf/Lsf] hf|r
1_ /f]huf/bftfaf^ /f]huf/Lsf] kb, cjwL, kfl/>lds tyf cGo ;'ljwf af/] pNn]v
ePsf] k\dfl)ft kq .
#_ cfDbfgL hf|r
1_ dfly 'u' cg';f/sf] cfDbfgL / cfo s/ lt/]sf] k\df)f .
2_ ef*f lbO{Psf] ;DklQaf^ cfDbfgL h:t} #/, uf*L, sf/vfgf, hUuf cflbsf sfuhft
tyf :ynut hf|r ug]{ .
3_ cGo cfDbfgLM a}+s :^]^d]G^ / cGo cfDbfgL hgfpg] sfuhftx? tyf lalqm of]Uo
j:t'x?sf] hf|r .
<_ vr{sf] hf|r

1_ a}+s :^]^d]G^ -vftf tyf q]ml*^ sf*{_ .
2_ C)f e'QmfgL ljj/)f -bfloTjsf] cfwf/df_ .
3_ kfl/jfl/s vr{sf] oyfy{tf .
r_ shf{ sf/f]af/
bfloTjsf] cfwf/df shf{ lnPsf] AolQm tyf ;+:yf;|u lghsf] sf/f]jf/ s:tf] lyof] jf % ?
efvf gf£g] u/]sf] lyof]/% jf lyPg/%}g cflb kQf nufpg ;Dej eP;Dd ;a} at{dfg /
ljutsf C)fbftf;|u ;Dk{s ug]{ .
3_ dfl;s ;dfg ls:tf lgwf{/)f
;a} shf{sf] ls:tf e'QmfgL x/]s dlxgfsf] Pp^} ldltdf kg]{ u/L lgwf{/)f ug'{ kg]{ % . ls:tf
lgwf{/)f ubf{ dfl;s ;dfg ls:tf (Equal Monthly Installment) lgwf{/)f ug'{ kg]{ % .
–!(–
4_ cfj]bssf] Ifdtf auL{s/)f
cfj]bssf] Ifdtf juL{s/)f ug]{ ljlw ckgfp|bf cfj]bssf] shf{ k\fKt ug{ ;Sg] Ifdtf lgwf{/)f
ug{ ;lhnf] x'G% . of] ljlw ljleGg ;'q / lgodx?sf] ;|ufnf] xf] . ljutsf cg'ejx?sf]
w/ftndf s]xL lglZrt cfwf/x? th'{df u/L Ifdtf auL{s/)f ul/G% .
pkef]Qmf shf{sf cfj]bssf] shf{ k\fKt ug]{ Ifdtf auL{s/)f ug{ lgDg cfwf/x? lgwf{/)f
ul/Psf] % .
s_ /fli^ò jfl)fHo a}+s;|usf] sf/f]jf/ cjwL .
v_ ljutdf shf{ c;"nL cj:yf .
u_ s"n shf{ e'QmfgL Ifdtf cg'kft .
#_ cfj]bssf] v'b ;DklQ .
<_ xfnsf] :yfgdf a;f]af; u/]sf] cjwL .
r_ xfnsf] gf]s/L / Aoj;fodf nfu]sf] cjwL .
%_ cfj]bssf] pd]/ .
k\To]s cfwf/x?nfO{ 1 b]lv 6 ;Dd c+s k\bfg ul/G% . h:df 1 cTo'Qd / 6 ;a} eGbf v/fa c+s
xf] . >])fLs/)f ug]{ lj:t[t lalw cg';"rL 5 df pNn]v ul/Psf] % .
b\i^Jo MÒ of] lgwf/{)f ljlw cfj]bssf] shf{ k\fKt ug{ ;Sg] of]Uotf lgwf{/)f ug]{ pko'Qm lalw xf] . of]
lalw ;ts{tf ;fy k\of]u ug'{ kg]{ % . >])fL c+s 1 b]lv 3=5 ;Dd ePsf cfj]bs C)fsf]
nflu u\fxó dflgg]% . of] lalw xfn kl/If)fsf] ?kdf k\of]u ul/Psf]n] eljiodf kl/
dfh{g ub}{ nlug] % .
5_ shf{ :jLs[t k\lqmof
sfo{qmd nfu' ePsf zfvf sfof{non] k\fKt cfj]bg / cGo sfuhft cWoog u/L shf{ :jLs[t
ug{ pko'Qm eP cf“gf] clwsf/ leqsf] shf{ /sd ePdf / cfj]bssf] x}l;ot >])fL c+s 3=5
;Dd ePdf zfvf :t/Lo shf{ sld^Ln] shf{ :jLs[t ug'{ kg]{ % . cf“gf] clVtof/ eGbf dflysf]
shf{ /sd / >])fL c+s 3=5 eGbf a(L ePtfklg shf{ nufgL of]Uo ePsf k\:tfj l;kmfl/; ;lxt
s]Gb\Lo sfof{no shf{ ljefudf k&fpg' kg]{ % .
s'g} sf/)fa; o; lgb]{lzsf cg';f/ shf{ :jLs[t ug{ pko'Qm gb]lvPsf] t/ zfvf :t/Lo shf{
sld^Ln] shf{ nufgL ug{ ;'/lIft / pko'Qm nfu]df l;kmfl/; ;lxt s]Gb\Lo sfof{nodf k&fpg
;lsg] % . o:tf] cj:yfdf s]Gb\Lo sfof{nosf] shf{ sld^Lsf] lg)f{o g} clGtd lg)f{o x'g]% .
6_ shf{ ;'ljwf kq
shf{ :jLs[t u/] kZrftæ zt{ tyf aGb]h / ;'ljwfx? a'|bfut ?kdf pNn]v ePsf] kq -cg';"rLdf
–@)–
ePsf] gd"gf adf]lhd_ tof/ u/L cfj]bs tyf hdfgL bftfnfO{ :jLsfg{ nufO{ :jLsf/ u/]sf]
b:tvt ePsf] Ps k\lt zfvf sfof{nodf ;'/lIft /fVg' kg]{ % .
7_ ;'/If)fsf sfuhft tof/L
cfj]bsn] shf{ lng :jLsf/ u/] kl% ;'/If)f ;DaGwL cfjZos lnvt tof/ ug]{, /lhi^]`zg
kf; ug]{ / /f]Ssf /fVg] sfo{ ug'{ kb{% . #/ / uf*L ;'/If)fdf /xg] eP aLdf ;d]t u/fO{ ;s]kl%
dfq shf{ ljt/)f ug'{ kb{% .
8_ ljj/)f
zfvf sfof{non] k\To]s dlxgfsf] k\ult ljj/)f -cg';rLdf /x]sf] gd'gf adf]lhd_ dlxgf
;dfKt ePsf] 3 lbg leq s]Gb\Lo sfof{no shf{ ljefudf k&fpg' kg]{ % .
1_ dfl;s k\ult ljj/)f -cg';"rL Ò9_
2_ Dofb gf#]sf shf{sf] ljj/)f -cg';"rL Ò10_
9_ cg'udg tyf c;"nL
cg'udg tyf c;"nL sfo{nfO{ ;/nLs/)f ug{ dfl;s ls:tf c;"nL Ps} lbg kg]{ u/L sfod ug'{
kg]{ % . ;a} shf{sf ls:tf lgoldt eP gePsf] cg'udg u/L lgoldt gePsf ls:tfsf]
c;"nLsf] nflu tbf?stfsf ;fy cg'udg ug'{ kb{% . kqsf] dfWodaf^ eGbf ^]lnkmf]g ;Dk{s
ug'{ a(L kmnbfoL x'g] b]lvPsf]n] ls:tf Dofb gf#]sf C)fLx?nfO{ z'?df tLg lbg nuftf/
^]lnkmf]g ;Dks{ ug'{ a(L pko'Qm x'G% . tTkZrftæ C)fLsf] #/ jf sfof{nodf u} e]^]/ tfs]tf
ug'{ kb{% . C)fLnfO{ shf{ c;"nLsf nflu a}s
+ n] s&f]/ sfo{jfxL ub{% eGg] af]w u/fpg' h?/L % .
e'QmfgL ldltsf] 15 lbg eGbf a(L cjwL ls:tf gf#]df o:tf] /sdnfO{ efvf gf#]sf] shf{ egL
kl/eflift ul/Psf] % .
10_ xhf{gf Aofh
efvf gf#]sf ls:tf c;"nL ubf{ efvf gf#]sf] ;f|jf /sddf jflif{s 2% sf b/n] u)fgf u/L
xhf{gf Jofh c;"n ug'{ kg]{ % .
11_ shf{ c;"nL
efvf gf#]sf ls:tf c;"n ug{ lgoldt k\s[ofx? ckof{Kt ePdf sfg"gL sfo{jfxL jf cGo
pkfox? s&f]/tfsf ;fy cjnDag ug'{ kg]{ % . efvf gf#]sf] 1 dlxgf ;Dd klg c;"n gePdf
ckgfpg' kg]{ lalw jf pkfox?sf] af/]df l;kmfl/; ;lxt s]Gb\Lo sfof{nodf kqfrf/ ug'{ kg]{ % .
–@!–
CDTCL 1
3/ shf{sf] cfj]bg kmf/fd

>Ldfg\ k|aGws ldltM===========================
+ lnld6]8
zfvf sfof{no,=================================
dxf]bo,
dnfO{ 3/ lgdf{0f÷vl/b÷lj:tf/÷dd{t ug{sf] nflu ?================================-cIf/]kL====================================
==============================================_ sf] C0f cfjZos k/]sf]n] lgDg ljj/0f ;lxt of] cfj]bg k]z ub{5' .
!= JolQmut ljj/0f
cfj]bssf] gfd
lktf ÷ kltsf] gfd 7]ufgf
afh] ÷ ;;'/fsf] gfd 7]ufgf
cfj]bssf] hGd ldlt
z}lIfs of]Uotf z}lIfs ;+:yf
:yfoL 7]ufgf
lhNnf g=kf=÷uf=lj=;=
j8f g+= 3/ g+= ;8s÷dfu{
kmf]g g+= a;f]af; u/]sf] jif{
xfnsf] a;f]af; u/]sf] 7]ufgf M
j8f g+= 3/ g+= ;8s÷dfu{
kmf]= g+= a;f]af; u/]sf] cjlw

kqfrf/ ug]{ 7]ufgf M
======================================================================================================================
======================================================================================================================
======================================================================================================================
kmf]g g+= -clkm;_ -lgjf;_ df]afOn g+=
km\ofS; g+= O{–d]n
j}jflxs cj:yf ljjflxt ÷ cljjflxt
cfl>t kl/jf/ ;+Vof dftf÷lktf÷ >Ldfg\ ÷ >LdtL 5f]/f÷5f]/L
cGo
gful/stf g+= hf/L ug]{ sfof{no
rfns cg'dlt kq g+= hf/L ug]{ sfof{no
–@#–
kl/jf/sf ;a} ;b:o tyf lgs6td gft]bf/ -@ hgf_
gfd pd]/ gftf z}lIfs of]Uotf k]zf 7]ufgf
!
@
#
$
%
^
&
@= /f]huf/L ljj/0f cfkm\gf] klt÷kTgLsf]
/f]huf/ bftf ;+:yfsf] gfd

7]ufgf
6]lnkmf]g g+=
;+:yfsf] k|sf/ -;/sf/L, u}x| ;/sf/L, Joj;flos, sDkgL, z}lIfs ;+:yf, cGo_
/f]huf/Lsf] k|sf/ -:yfoL ÷ c:yfoL ÷ s/f/ ÷ k/fdz{bftf_
kb
/f]huf/Ldf /x]sf] cjlw
o; cl3sf] /f]huf/ bftf ;+:yf -olb eP_
;+:yfsf] gfd
7]ufgf
kb
cjlw
#= Joj;fo ÷ :j/f]huf/ ljj/0f -kl5Nnf] ljlQo ljj/0f k]z ug'{ kg]_{
;+:yf ÷ kmd{sf] gfd

7]ufgf
kmf]g g+= b=g+= /lhi6«z
] g ldlt
/lhi6«z] g ug]{ sfof{no
Joj;fo ;+rfng u/]sf] jif{ Joj;fosf] k|sf/
z]o/ ÷ lx:;f %
kb
–@$–
$= a}ls· sf/f]af/sf] ljj/0f
lgIf]k hDdf -kfl/jfl/s_
a}s
+ sf] gfd
artstf{sf] gfd
vftfsf] k|sf/ / g+=
vftf vf]ns] f] ldlt
a}nG] ; /sd
ldlt
shf{ -kfl/jfl/s_
a}s
+ sf] gfd
C0fLsf] gfd
p2]Zo
C0f /sd
af“sL C0f
e'QmfgL ldlt
dfl;s ls:tf /sd
;'/If0f
%= kl/jf/sf] crn ;DklQ

s[lif k|of]hgsf] hldg
7]ufgf lsQf ;+Vof s"n If]qkmn k|rlnt d"No a}s
+ d"No
!_
@_
#_
38]/L k|of]hgsf] hUuf
7]ufgf lsQf g+= If]qkmn k|rlnt d"No a}s
+ d"No
!_
@_
#_
–@%–
ejg
7]ufgf lsQf g+= 38]/Lsf] If]qkmn 3/sf] If]qkmn k|rlnt d"No a}s
+ d"No
!_
@_
#_
;jf/L ;fwg
;fwgsf] gfd sDkgL df]8n] g+= vl/b u/]sf] ;fn jt{dfg d"No a}s
+ d"No
!_
@_
#_
z]o/
z]o/ wgLsf] gfd ;+:yf z]o/ ;+Vof r'Qmf d"No k|rlnt d"No
!_
@_
cGo ;DklQ
^= jflif{s cfDbfgL÷vr{ ljj/0f
cfDbfgL vr{
>f]t cfj]bsn] eg]{ a}s
+ n] eg]{ pkof]u cfj]bsn] eg]{ a}s
+ n] eg]{
cfj]bssf] C0f e'QmfgL
kfl/>lds
klt÷kTgLsf] qm]l86 sf8{ e'QmfgL
kfl/>lds
Joj;foaf6 v'b 3/ ef8f
d'gfkmf
af]g; ;jf/L ;fwg
3/ ef8f kfgL, aQL, 6]lnkmf]g
nfef+; vfgkLg vr{
Aofh nQF sk8f
cGo cf}iflw pkrf/
lzIFf
oftfoft
rf8kj{
aLdf
cGo
s'n jflif{s
dfl;s ;/b/
v'b dfl;s art – -;/b/ dfl;s cfDbfgL – ;/b/ dfl;s vr{_
–@^–
&= v'b ;DklQ ljj/0f
s_ kfl/jfl/s ;DklQ tyf bfloTj
bfloTj ;DklQ
ljj/0f cfj]bsn]
eg]{ a}s
+ n] eg]{ ljj/0f cfj]bsn] eg]{ a}s
+ n] eg]{
a}s
+ df ltg'{ kg]{ C0f a}s
+ df df}Hbft
ltg'k{ g]{ cGo ;fk6L p7\g af“sL ;fk6L
cGo JolQmnfO{ gub df}Hbft
lbPsf] hdfgL
cGo z]o/÷a08
hUuf hldg
ejg
kmlg{r/
3/fo;L pks/0f
;jf/L ;fwg
cGo
s'n bfloTj
v'b ;DklQ -s'n ;DklQ – s'n bfloTj_

v_ Joj;fosf] ;DklQ tyf bfloTj -n]vf k/LIF0f ePsf] jf;nft cg';f/_
cfj]bsn] eg]{ a}s
+ n] eg]{
s'n bfloTj
s"n ;DklQ
v'b ;DklQ
*= C0f k|:tfj ljj/0f
s_ C0fsf] p2]ZoM 3/ lgdf{0f ÷ lj:tf/ ÷ dd{t ÷ vl/b
v_ 3/sf] 7]ufgf lsQf gDa/ If]qkmn
u_ 3/sf] ljj/0f If]qkmn agf]6
e'O{ tNnf
klxnf] tNnf
bf]>f] tNnf
hDdf If]qkmn
–@&–
3_ k"h
“ Lsf] cfjZostf / >f]t
cfjZostf /sd >f]t /sd
!= hldgsf] d"No != e'QmfgL eO{ ;s]sf] vr{
@= 3/sf] nfut÷d"No @= :jnfut Joxf]g{]
#= kmlg{r/÷lkmS;r/sf] nfut #= c?;“u ;fk6L
$= gS;f / gS;f kf; vr{ $= /f=af= a}s
+ ln= ;“u C0f
%= cGo vr{ %= cGo
s"n cfjZostf s"n >f]t
ª_ tof/L 3/ vl/b ug]{ cj:yfdf

!_ 3/ ag]sf] ;fn
@_ 3/ ljqm]tfsf] gfd 7]ufgf kmf]g g+=
r_ shf{ c;'nL -cfj]bsn] eg'{ kg]_{
dfl;s shf{ e'QmfgL ug{ ;Sg] /sd
5_ shf{ r'Qmf ug]{ cjlw
(= lwtf] ;'/If0f ljj/0f -:yfg b]lvg] gS;f ;+nUg x'g' kg]5
{ _
s_ hldg
hUuf wgL hldgsf] 7]ufgf lsQf g+= If]qkmn k|rlnt d"No a}s
+ d"No
!_
@_
v_ 3/
3/ wgL 3/sf] 7]ufgf lsQf g+= hUufsf] If]qkmn 3/sf] If]qkmn k|rlnt d"No a}s
+ d"No
!)= hdfgL lbg]sf] gfd -cfjZos ePdf cg';l" r – $ sf] ljj/0f ;+nUg /fVg' kg]5 { _
!!= kl/rostf{ -cfjZos ePdf_
gfdM 7]ufgfM
k]zfM gftfM
kmf]g g+= O{–d]nM
!@= dfly pNn]lvt ljj/0fx? d}n÷ ] xfdLn] hfg] a'´;] Dd ;To tYo x'g\ . d}n÷] xfdLn] hfgL a'´L s'g} s'/f 9f“6s
] f] jf n'sfPsf]
5}g . a}s + sf] gLlt lgodx? d ÷ xfdLnfO{ hfgsf/L 5 / a}s + sf] e}/x]sf / kl5 nfu" x'g] ;Dk"0f{ gLlt lgodx? k"0f{ ?kdf
kfngf ug{ d ÷ xfdL dGh'/ 5'÷5f}+ .
cfj]bssf] b:tvt M
ldltM
hdfgL bftfsf] b:tvt -ePdf_
kl/rostf{sf] b:tvt -ePdf_
–@*–
!#= cfj]bg ;fy ;+nUg sfuhftx?
!_ cfj]bg kq
@_ kmf]6f] @ k|lt
#_ gful/stfsf] k|ltlnlk
$_ ;DklQ tyf bfloTjsf] k'li6 x'g] ljj/0f÷sfuhftx?
%_ cfDbfgL vr{ k'i6\ofO{ ug]{ sfuhft÷ljj/0fx?
^_ hUuf wgL k|df0f k"hf{
&_ hUufsf] :jfldTj x:tfGt/0f ;DaGwL sfuhft
*_ dfnkf]t lt/]sf] /l;b
(_ hUufsf] gfkL gS;f
!)_ 3/sf] k|dfl0ft gS;fsf] k|ltlnkL
!!_ 3/ lgdf{0f ubf{ nfUg] nfut Ol:6d]6
!@_ /f]huf/ bftfsf] kq
!#_ k]G;g k§f -cfjZos k/]df_
!$_ Joj;fosf] kl5Nnf] # jif{sf] n]vf k/LIf0f ljj/0f
!%_ ^ dlxgfsf] a}s
+ sf/f]af/sf] ljj/0f (Bank Statement)
!^_ ^ dlxgfsf] qm]l86 sf8{ ljj/0f
!&_ crn ;DklQ ;'/If0fsf] :ynut gS;f (Location Map)
–@(–
!$= k|:tfljt cfj]bg pk/ /fo l;kmfl/;
cfj]bg kqdf pNn]v ePsf ljj/0fx? hf“r a'´ tyf :ynut cWoog ubf{ -k|ltj]bg ;+nUg 5_ lgDg cg';f/sf ;"rsx?sf]
cfwf/df a}s
+ sf] k|rlnt gLlt lgodsf] clwgdf /xL cfj]bs =============================================== nfO{ 3/===========================sf]
nflu ?================================================sf] shf{ :jLs[t÷c:jLs[t ug{ pko'Qm b]lvPsf] /fo k]z ub{5f}+ .
s"n nfut dfl;s cfo
lghL nufgL dfl;s art
C0f /sd dfl;s ls:tf /sd
;'/If0fsf] s"n d"No dfl;s ls:tf ÷ dfl;s cfo k|ltzt
C0f ÷ ;'/If0f d"No k|ltzt dfl;s ls:tf ÷ dfl;s art k|ltzt
C0f ÷ s"n nfut k|ltzt C0f e'QmfgL cjlw
Ifdtf juL{s/0f c+s ls:tf ;+Vof
cGo u|;] cjlw
gfdM gfdM
b:tvt b:tvt
ldlt ldlt
!%= shf{ :jLs[t ÷ c:jLs[t

pk/f]Qm cg';f/ l;kmfl/; ePsf] k|:tfljt shf{ /sd ?=================================:jLs[t÷c:jLs[t ug]{ lg0f{o ul/of] .
Aofh b/
C0f e'QmfgL cjlw
u|;] cjlw
ldlt b:tvt b:tvt b:tvt
a}7s g+=
–#)–
CDTCL 2
uf8Lshf{sf]cfj]bgkmf/fd
>Ldfg\ k|aGws
+ lnld6]8 ldltM======================
zfvf sfof{no,=================================.
dxf]bo,
dnfO{ gof“÷k'/fgf] uf8L vl/b ug{sf] nflu ?=============================-cIF/]kL==============================================================_ sf]
C0f cfjZos k/]sf]n] lgDg ljj/0f ;lxt of] cfj]bg k]z ub{5' .
!= JolQmut ljj/0f -hdfgL kq lbg]sf]_
cfj]bssf] gfd
lktf÷kltsf] gfd 7]ufgf
afh]÷;;'/fsf] gfd 7]ufgf
cfj]bssf] hGd ldlt
:yfoL 7]ufgf
j8f g+= 3/ g+= ;8s÷dfu{
xfnsf] a;f]af;sf] 7]ufgf

j8f g+= 3/ g+= ;8s÷dfu{
kmf]= g+= a;f]af; u/]sf] cjlw
kqfrf/ ug]{ 7]ufgf
===========================================================================================================================================
===========================================================================================================================================
===========================================================================================================================================
j}jflxs cj:yf ljjflxt÷cljjflxt
cfl>t kl/jf/ ;+Vof dftf÷lktf >Ldfg\÷>LdtL 5f]/f÷5f]/L
cGo
–#!–

!
@
#
$
%
^
&
7]ufgf
6]lnkmf]g g+=
/f]huf/Lsf] k|sf/ -:yfoL÷c:yfoL÷s/f/÷k/fdz{bftf_
kb
;+:yfsf] gfd
7]ufgf
kb
cjlw
#= Joj;fo÷:j/f]huf/ ljj/0f -kl5Nnf] ljlQo ljj/0f k]z ug'k{ g]_{
;+:yf÷kmd{sf] gfd
7]ufgf
kmf]g g+= btf{ g+= /lhi6«z
] g ldlt
Joj;fo ;~rfng u/]sf] jif{ Aoj;fosf] k|sf/
z]o/÷lx:;f %
kb
–#@–
a}s
+ sf] gfd
artstf{sf] gfd
vftfsf] k|sf/ / g+=
vftf vf]ns ] f] ldlt
a}nG] ; /sd
ldlt
shf{ -kfl/jfl/s_
a}s
+ sf] gfd
C0fLsf] gfd
p2]Zo
C0f /sd
af“sL C0f
e'QmfgL ldlt
dfl;s ls:tf
;'/If0f
%= kl/jf/sF] crn ;DkQL

7]ufgf lsQf ;+Vof s'n If]qkmn k|rlnt d"No a}s
+ d"No
!_
@_
#_

7]ufgf lsQf g+= If]qkmn k|rlnt d"No a}s
+ d"No
!_
@_
#_
–##–
ejg
7]ufgf lsQf g+= 38]/Lsf] If]qkmn 3/sf] If]qkmn k|rlnt d"No a}s
+ d"No
!_
@_
#_
;jf/L ;fwg
+ d"No
!_
@_
#_
z]o/
!_
@_
#_
cGo ;DklQ
cfDbfgL vr{
+ n] eg]{
cfj]bssf] C0f e'QmfgL
kfl/>lds
klt÷kTgLsf] qm]l86 sf8{ e'QmfgL
kfl/>lds
d'gfkmf
af]g; ;jf/L ;fwg
nfef+; vfgkLg vr{
Aofh nQF sk8f
cGo cf}iflw pkrf/
lzIFf
oftfoft
rf8kj{
aLdf
cGo
s'n jflif{s
dfl;s ;/b/
–#$–
&= v'b ;DkQL ljj/0f
s_ kfl/jfl/s ;DkQL tyf bfloTj
bfloTj ;DkQL
cfj]bsn] eg]{ a}s
+ n] eg]{
a}s
+ df ltg'{ kg]{ a}s
+ df df}Hbft
C0f
ltg'k{ g]{ ;fk6L p7\g af“sL ;fk6L
lbPsf] hdfgL
cGo z]o/÷a08
hUuf hldg
ejg
kmlg{r/
3/fo;L pks/0f
;jf/L ;fwg
cGo
s'n bfloTj s"n ;DkQL
v'b ;DklQ -s'n ;DkQL – s'n bfloTj_
v_ Joj;flos ;DkQL tyf bfloTj -n]vf kl/IF0f ePsf] jf;nft cg';f/_
s'n bfloTj
s'n ;DklQ
v'b ;DklQ
s_ C0fsf] p2]Zo gof“÷k'/fgf] uf8L vl/b
v_ uf8Lsf] k|sf/
u_ df]8n] g+= lgdf{0fstf{ sDkgL
3_ l8n/
ª_ k'/fgf] uf8L vl/b ug]{ ePdf
ljqm]tfsf] gfd
l8n/af6 vl/b u/]sf] ldlt
r_ k"l“ hsf] cfjZostf / >f]t
!= uf8Lsf] d'No != :jnfut Joxf]g{]
@= /lhi6«z
] g b:t'/ @= c?;“u ;fk6L
#= cGo ljljw vr{ #= /f=af=a}s
+ ln= ;“u C0f
$= $= cGo
%= %=
s'n cfjZostf s'n >f]t
–#%–
5_ shf{ e'QmfgL -cfj]bsn] eg'k{ g]_{
shf{ r'Qmf ug{ ;Sg] cjlw
(= lwtf] ;'/If0f ljj/0f

vl/b u/]sf] uf8L a}s
+ sf] gfddf /lhi6«z
] g ug'{ kg]5
{ .
!)= hdfgL lbg]sf] gfd -cfjZos ePdf cg';l" r–$ sf] ljj/0f ;+nUg /fVg' kg]_{

gfd 7]ufgf
k]zf gftf
kmf]g g+= O{–d]n
!@= dfly pNn]lvt ljj/0fx? d}n÷
] xfdLn] hfg] a'´;] Dd ;To tYo x'g\ . d}n÷
] xfdLn] hfgL a'´L s'g} s'/f 9f“6s
] f] jf n'sfPsf]
5}g . a}s
+ sf gLlt lgodx? d÷xfdLnfO{ hfgsf/L 5 / a}s
+ sf] e}/x]sf / kl5 nfu" x'g] ;Dk"0f{ gLlt lgodx? k"0f{ ?kdf
kfngf ug{ d÷xfdL d~h'/ 5'÷5f}+ .
cfj]bssf] b:tvt ldlt
hdfgL bftfsf] b:tvt -ePdf_ ldlt

kl/rostf{sf] b:tvt -ePdf_ ldlt
–#^–
!= cfj]bg kq
@= kmf]6f] @ k|lt
#= gful/stfsf] k|ltlnlk
$= ;DklQ tyf bfloTjsf] k'li6 x'g] ljj/0f÷sfuhftx?
%= cfDbfgL vr{ k'i6\ofO{ ug]{ sfuhft÷ljj/0fx?
^= /f]huf/ bftfsf] kq
&= k]G;g k§f -cfjZos k/]df_
*= Joj;fosf] # jif{sf] n]vf kl/If0f ljj/0f
(= uf8Lsf] ljhs kq÷d"Nof°g kq
!)= ljqm]tfsf] gfd / 7]ufgf
!!= vl/b ug]{ uf8Lsf] ;Dk"0f{ ljj/0f pNn]v ePsf] kq
!@= ^ dlxgfsf] a}s
+ sf/f]af/sf] ljj/0f
!#= ^ dlxgfsf] qm]l86 sf8{ ljj/0f
!$= cGo
–#&–
cfj]bg kqdf pNn]v ePsf ljj/0fx? hf“r a'´ tyf :ynut cWoog ubf{ -k|ltj]bg ;+nUg 5_ lgDg cg';f/sf
;'rsx?sf] cfwf/df a}s
+ sf] k|rlnt gLlt lgodsf] clwgdf /xL cfj]bs ===================================================== nfO{
gof“÷k'/fgf] uf8L vl/b ug{sf]] nflu ?=======================================================sf] shf{ :jLs[t÷c:jLs[t ug{ pko'Qm
b]lvPsf] /fo k]z ub{5f}+ .
s'n nfut dfl;s cfo
;'/If0fsf] s'n d'No dfl;s ls:tf÷dfl;s cfo k|ltzt
C0f÷;'/If0f d'No k|ltzt dfl;s ls:tf÷dfl;s art k|ltzt
C0f÷s'n nfut k|ltzt C0f e'QmfgL cjlw
Ifdtf jlu{s/0f c+s ls:tf ;+Vof
cGo u|;] cjlw
gfdM gfdM
b:tvt b:tvt
ldlt ldlt
!%= shf{ :jLs[t÷c:jLs[t
pk/f]Qm cg';f/ l;kmfl/; ePsf] k|:tfljt shf{ /sd ?=========================:jLs[t÷c:jLs[t ug]{ lg0f{o ul/of] .
Aofh b/
C0f e'QmfgL cjlw
u|;] cjlw
a}7s g+=
–#*–
CDTCL 3
z}lIfsshf{sf]cfj]bgkmf/fd
>Ldfg\ k|aGws
ldltM–=================
+ lnld6]8
zfvf sfof{no,=================================.
dxf]bo,
d]/f]===================================================nfO{ cWoog ug{sf] nflu ?=========================== -cIf/]kL========================
====================================================_ sf] z}lIfs C0f cfjZos k/]sf]n] lgDg ljj/0f ;lxt of] cfj]bg k]z ub{5' .
!= JolQmut ljj/0f
cfj]bssf] gfd
cfj]bssf] hGd ldlt
:yfoL 7]ufgf
j8f g+= 3/ g+= ;8s÷dfu{

j8f g+= 3/ g+= ;8s÷dfu{
kmf]=g+= a;f]af; u/]sf] cjlw

kqfrf/ ug]{ 7]ufgf
=========================================================================================================================================================
=========================================================================================================================================================
=========================================================================================================================================================
cfl>t kl/jf/ ;+Vof dftf÷lktf >Ldfg\÷>LdtL 5f]/f÷5f]/L
cGo
–#(–
!
@
#
$
%
^
&
7]ufgf
6]lnkmf]g g+=
kb
;+:yfsf] gfd
7]ufgf
kb
cjlw
#= Joj;fo÷:j/f]huf/ ljj/0f -kl5Nnf] ljlQo ljj/0f k]z ug'k{ g]_{
;+:yf÷kmd{sf] gfd
7]ufgf
] g ldlt
Joj;fo ;~rfng u/]sf] jif{ Joj;fosf] k|sf/
z]o/÷lx:;f %
kb
a}s
+ sf] gfd
artstf{sf] gfd
vftfsf] k|sf/ / g+=
a}nG] ; /sd
ldlt
–$)–
shf{ -kfl/jfl/s_
a}s
+ sf] gfd
C0fLsf] gfd
p2]Zo
C0f /sd
af“sL C0f
e'QmfgL ldlt
dfl;s ls:tf
;'/If0f
%= kl/jf/sf] crn ;DklQ

+ d"No
!_
@_
#_

+ d"No
!_
@_
#_
ejg
7]ufgf lsQf ;+Vof 38]/Lsf] If]qkmn 3/sf] If]qkmn k|rlnt d"No a}s
+ d"No
!_
@_
#_
;jf/L ;fwg
+ d"No
!_
@_
#_
–$!–
z]o/
!_
@_
#_
cGo ;DklQ

cfDbfgL vr{
+ n] eg]{
cfj]bssf] shf{ c;'nL
kfl/>lds
klt÷kTgLsf] qm]l86 sf8{
kfl/>lds e'QmfgL
d'gfkmf
af]g; ;jf/L ;fwg
nfef+; vfgkLg vr{
Aofh nQF sk8f
cGo cf}iflw pkrf/
lzIFf
oftfoft
rf8kj{
aLdf
cGo
s'n jflif{s
dfl;s ;/b/
–$@–
&= v'b ;DkQL ljj/0f
s_ kfl/jfl/s ;DkQL tyf bfloTj
bfloTj ;DkQL
cfj]bsn] eg]{ a}s
+ n] eg]{
a}s
+ df ltg'{ kg]{ a}s
+ df df}Hbft
C0f
ltg'{ kg]{ ;fk6L p7\g af“sL ;fk6L
lbPsf] hdfgL
cGo z]o/÷a08
hUuf hldg
ejg
kmlg{r/
3/fo;L pks/0f
;jf/L ;fwg
cGo
s"n ;DklQ
s"n bfloTj
v_ Joj;flos ;DkQL tyf bfloTj -n]vf kl/IF0f ePsf] jf;nft cg';f/_

s'n bfloTj
s'n ;DklQ
v'b ;DklQ
s_ C0fsf] p2]Zo z}lIfs shf{ -cWoog_
v_ ljBfyL{sf] JolQmut ljj/0f
gfd hGd ldlt 7]ufgf
afa'sf] gfd cleefjssf] gfd 7]ufgf
z}lIfs of]Uotf ;+:yf kf; u/]sf] jif{
kf; u/]sf] >]0fL k|fKtf° k|ltzt
u_ k|:tfljt cWoog
cWoog ug]{ tx ljifo cjlw
ljZjljBfno jf ;+:yfsf] gfd sn]h
7]ufgf cWoog ug]{ b]z
–$#–
3_ k"l“ hsf] cfjZostf / >f]t
!= w/f}6L /sd != 5fqj[lQ
@= egf{ z'Ns @= :jnfut Joxf]g{]
#= lzIf0f z'Ns #= c?;“u ;fk6L
$= cGo z'Ns $= /f=af= a}s
+ ln= ;“u C0f
%= k':ts tyf :6]zg/L %= cGo
^= 5fqfjf;÷vfg] a:g] vr{
&= oftfoft
*= cGo vr{
s"n cfjZostf s"n >f]t

ª_ shf{ c;'nL -cfj]bsn] eg'k{ g]_{
shf{ r'Qmf ug{ ;Sg] cjlw
(= lwtf] ;'/If0f ljj/0f -:yfg b]lvg] gS;f ;+nUg x'g' kg]{ 5_
s_ hldg
hUuf wgL hldgsf] 7]ufgf lsQf g+= If]qkmn k|rlnt d"No a}s
+ d"No
!_
@_
#_
v_ 3/
3/ wgL 3/sf] 7]ufgf lsQf g+= IF]qkmn k|rlnt d"No a}s+ d"No
hUuf 3/
!_
@_
#_
!)= hdfgL lbg]sf] gfd -cfjZos ePdf cg';l" r–$ sf] ljj/0f ;+nUg /fVg' kg]_{
gfd 7]ufgf
k]zf gftf
kmf]g g+= O{dn]
!@= dfly pNn]lvt ljj/0fx? d}n÷ ] xfdLn] hfg] a'´;] Dd ;To tYo x'g\ . d}n÷
] xfdLn] hfgL a'´L s'g} s'/f 9f“6s
] f] jf n'sfPsf]
5}g . a}s+ sf gLlt lgodx? d÷xfdLnfO{ hfgsf/L 5 / a}s + sf] e}/x]sf / kl5 nfu" x'g] ;Dk"0f{ gLlt lgodx? k"0f{ ?kdf
kfngf ug{ d÷xfdL d~h'/ 5'÷5f}+ .
cfj]bssf] b:tvt kl/rostf{sf] b:tvt -ePdf_
hdfgL bftfsf] b:tvt -ePdf_ ldlt
–$$–
!= cfj]bg kq
@= kmf]6f] @ k|lt
#= gful/stfsf] k|ltlnlk
$= ;DklQ tyf bfloTjsf] k'li6 x'g] ljj/0f÷sfuhftx?
%= cfDbfgL vr{ k'i6\ofO{ ug]{ sfuhft÷ljj/0fx?
^= hUuf wgL k|df0f k'hf{
&= hUufsf] :jfldTj x:tfGt/0f ;DalGw sfuhft
*= dfnkf]t lt/]sf] /l;b
(= hUufsf] gfkL gS;f
!)= ;'/If0fdf /xg] 3/sf] k|dfl0ft gS;fsf] k|ltlnkL
!!= /f]huf/ bftfsf] kq
!@= k]G;g k§f -cfjZos k/]df_
!#= Joj;fosf] # jif{sf] n]vf kl/If0f ljj/0f
!$= ^ dlxgfsf] a}s
+ sf/f]af/sf] ljj/0f
!%= ^ dlxgfsf] qm]l86 sf8{ ljj/0f
!^= crn ;DkQL ;'/If0fsf] :ynut gS;f (Location Map)
!&= cWoog ug]{ ;+:yfaf6 k|dfl0ft
egf{ ;DalGw lglZrttf kq (Conformation Letter)
kf7\oqmdsf] ljj/0f
z'Nsx?sf] ljj/0f
!*= ;DalGwt b]zaf6 pknAw u/fPsf] ljBfyL{ k|jz
] f1f kq -cfjZos ePdf_
–$%–
cfj]bg kqdf pNn]v ePsf ljj/0fx? hf“r a'´ tyf :ynut cWoog ubf{ -k|ltj]bg ;+nUg 5_ lgDg cg';f/sf
;'rsx?sf] cfwf/df a}s + sf] k|rlnt gLlt lgodsf] clwgdf /xL cfj]bs =======================================================nfO{
=======================================================sf] cWoogsf] nflu ?=======================================================sf] shf{
:jLs[t÷c:jLs[t ug{ pko'Qm b]lvPsf] /fo k]z ub{5f}+ .
s'n nfut dfl;s cfo
;'/If0fsf] s'n d'No dfl;s ls:tf÷dfl;s cfo k|ltzt
C0f÷;'/If0f d'No k|ltzt dfl;s ls:tf÷dfl;s art k|ltzt
C0f÷s'n nfut k|ltzt C0f e'QmfgL cjlw
Ifdtf juL{s/0f c+s ls:tf ;+Vof u|;] cjlw
cGo
k|:tfljt C0f /sd
w/f}6L
egf{ z'Ns
lzIf0f z'Ns
oftfoft
vfg a:g tyf k':ts vl/b
hDdf
gfdM gfdM
b:tvt b:tvt
ldlt ldlt
!%= shf{ :jLs[t÷c:jLs[t

pk/f]Qm cg';f/ l;kmfl/; ePsf] k|:tfljt shf{ /sd ?=========================:jLs[t÷c:jLs[t ug]{ lg0f{o ul/of] .
Aofh b/
C0f e'QmfgL cjlw
u|;] cjlw
a}7s g+=
–$^–
CDTCL 4
hdfgL kq
>Ldfg\ k|aGws
+ lnld6]8
ldltM–=================
zfvf sfof{no,=================================.
dxf]bo,
>L =========================================================n] To; zfvf sfof{noaf6==========================================================
sf] nflu ?============================-cIF/]kL====================================================================_ sf] C0f lngsf] nflu dnfO{ hdfgL
lbg cg'/f]w u/]sf]n] d]/f] lgDgfg';f/sf] ljj/0f ;lxt of] hdfgL kq k]z u/]sf] 5' .
!= JolQmut ljj/0f -hdfgL kq lbg]sf]_
gfd
hGd ldlt
:yfoL 7]ufgf
j8f g+= 3/ g+= ;8s÷dfu{
j8f g+= 3/ g+= ;8s÷dfu{
kmf]= g+=
kqfrf/ ug]{ 7]ufgf
=========================================================================================================================================================
=========================================================================================================================================================
=========================================================================================================================================================
–$&–
@= /f]huf/L ljj/0f
7]ufgf
6]lnkmf]g g+=
kb
#= Joj;fo÷:j/f]huf/ ljj/0f -kl5Nnf] ljlQo ljj/0f k]z ug'{ kg]_{
;+:yf÷kmd{sf] gfd
7]ufgf
] g ldlt
Joj;fo ;~rfng u/]sf] jif{ Joj;fosf] k|sf/
z]o/÷lx:;f %
kb
lgIf]k hDdf
a}s
+ sf] gfd
artstf{sf] gfd
vftfsf] k|sf/ /
gDa/
a}nG] ; /sd
ldlt
shf{
a}s
+ sf] gfd
C0fLsf] gfd
p2]Zo
C0f /sd
af“sL C0f
e'QmfgL ldlt
dfl;s ls:tf
;'/If0f
–$*–
%= jflif{s cfDbfgL÷vr{ ljj/0f
cfDbfgL vr{
>]ft cfj]bsn] eg]{ a}s
+ n] eg]{
cfj]bssf] shf{ c;'nL
kfl/>lds
klt÷kTgLsf] qm]l86 sf8{
kfl/>lds e'QmfgL
d'gfkmf
af]g; ;jf/L ;fwg
nfef+; vfgkLg vr{
Aofh nQF sk8f
cGo cf}iflw pkrf/
lzIFf
oftfoft
rf8kj{
aLdf
cGo
s"n jflif{s
dfl;s ;/b/
^= v'b ;DkQL ljj/0f
s_ JolQmut ;DklQ tyf bfloTj
bfloTj ;DkQL
cfj]bsn] eg]{ a}s
+ n] eg]{
a}s
+ df ltg'{ kg]{ C0f a}s
+ df df}Hbft
ltg'k{ g]{ ;fk6L p7\g af“sL ;fk6L
lbPsf] hdfgL
cGo z]o/÷a08
hUuf hldg
ejg
kmlg{r/
3/fo;L pks/0f
;jf/L ;fwg
cGo
s"n bfloTj s"n ;DklQ
–$(–
v_ Joj;flos ;DklQ tyf bfloTj -n]vf kl/IF0f ePsf] jf;nft cg';f/_
s'n bfloTj
s'n ;DklQ
v'b ;DklQ
&= dfly pNn]lvt ljj/0fx? d}n] hfg] a'´] ;Dd ;To tYo x'g\ . d}n] hfgL a'´L s'g} s'/f 9f“6s
] f] jf n'sfPsf] 5}g . a}s
+ sf gLlt
lgodx? dnfO{ hfgsf/L 5 . >L==========================================================n]===========================sf] nflu C0f lng
cfj]bg lbPsf] ?=========================== -cIf/]kL =======================================================_ sf] nflu hdfgL lbg d~h'/ 5' .
cfj]bsn] ltg'k{ g]{ dfl;s ls:tf ga'´fPdf ;f] ls:tf /sd lgoldt ?kdf a'´fpg] 5' . ;f] ga'´fPdf d]/f] rn crn
;DkQLaf6 d}n] c;'n u/]df d~h'/ u/L d}n] JolQmut hdfgL lbPsf] 5' . a}s
+ sf] e}/x]sf / kl5 nfu" x'g] ;Dk"0f{ gLlt lgodx?
k"0f{ ?kdf kfngf ug{ d d~h'/ 5' . C0f :jLs[t ePkl5 a}s
+ lgodfg';f/sf] hdfgL kq ul/ lbg] 5' .
hdfgL lbg]sf] b:tvt M

ldltM
cfj]bssf] b:tvtM
–%)–
CDTCL 5
u\fxssf] Ifdtf juL{s/)f ljlw
cfj]bssf] Ifdtf juL{s/)f ug]{ ljlw ckgfp|bf cfj]bssf] shf{ k\fKt ug{ ;Sg] Ifdtf lgwf{/)f ug{ ;lhnf]
x'G% . of] lalw laleGg ;'q / lgodx?sf] ;|ufnf] xf] . ljutsf cg'ejx?sf] w/ftndf s]xL lglZrt cfwf/x?
th'{df u/L Ifdtf auL{s/)f ul/G% . pkef]Qmf shf{sf] cfj]bssf] shf{ k\fKt ug]{ Ifdtf auL{s/)f ug{ lgDg
cfwf/x? lgwf{/)f ul/Psf] % .
s_ /fli^ò afl)fHo a}+s;+u u/]sf] sf/f]jf/sf] ljj/)f M
cfjb]sn] cfj]bg km/fddf pNn]v u/] cg';f/ /fli^ò afl)fHo a}+s ;|u u/]sf] sf/f]jf/ -lgIf]k / shf{_
sf] cfwf/df cfjZos hf|r a'em u/L lgDgfg';f/ c+s lbg] .
sf/f]jf/sf] jif{ ;+Vof k\fKtf¢
15 jif{ eGbf a(L 1
10 jif{ b]lv 15 jif{ ;Dd 2
1Ò3 jif{ ;Dd 5
1 jif{ eGbf sd 6
v_ /fli^ò jfl)fHo a}+s tyf cGo ;+:yf;|usf] shf{ c;"nL cj:yf -ljut Ps jif{sf]_M
ljj/)f k\fKtf¢
lgoldt l/j]^ pkof]u u/]sf] 1
Dofb gf#]sf] 5 lbg leq a'emfPsf] 2
Dofb gf#]sf] 6 b]lv 15 lbg leq a'emfPsf] 3
Dofb gf#]sf] 60 lbg eGbf a(L jf
To:tf] ljj/)f gePsf] / shf{ sf/f]jf/ gePsf] . 6
u_ s"n shf{ e'QmfgL Ifdtf cg'kft M
a}+sn] &x/ u/]sf] kfl/jfl/s dfl;s cfDbfgLnfO{ cfj]bs tyf hdfgL bftfn] ltg'{ kg]{ dfl;s ls:tfn]
efu u/]/ shf{ e'QmfgL Ifdtf cg'kftdf lgsflnG% .
–%!–
/fli^` o afl)fHo a} + s jf cGo ;+ : yf;| u lnPsf] shf{ tyf qm] l *^sf*{ s f] c;" n L cj:yf ?h'
-Verify) ug] { . cGo ;+ : yfsf] eP cflwsfl/s b:tvt ePsf] kqsf] cfwf/df c+ s lbg' kg] {
% . ltg'{ kg]{ ls:tf /sd lgwf{/)f ubf{ xfn af|sL /x]sf] shf{ tyf ca lng] pkef]Qmf shf{sf] ltg'{ kg]{
ls:tf /sdnfO{ ;d]t ;dfj]z ug'{ kg]{% . cfj]bssf] shf{ e'QmfgL Ifdtf cg'kftdf lgDgfg';f/ c+s
k\bfg ug]{ .
shf{ e'QmfgL Ifdtf cg'kft k\fKtf¢
3=3 eGbf a(L 1
2=9 b]lv 3=3 ;Dd 2
2=5 b]lv 2=8 ;Dd 3
2=2 b]lv 2=4 ;Dd 4
2=0 b]lv 2=1 ;Dd 5
2=0 eGbf sd 6
#_ cfj]bssf] v'b ;DklQ M
cfj]bg kqdf cfj]bsn] pNn]v u/L a}+|sn] &x/ u/]sf] v'b ;Dkltsf] /sdnfO{ lgDgfg';f/ c+s lbg] .
v'b ;DklQ k\fKtf¢
1 s/f]* eGbf dfly 1
75 nfv b]lv 1 s/f]* ;Dd 2
50 nfv b]lv 75 nfv ;Dd 3
30 nfv eGbf sd 6
Ü_ xfn af;f]af; u/]sf] :yfgdf a;]sf] cjwL M
cfj] b sn] cfj] b g kqdf pNn] v u/] s f] xfn a;f] a f; u/] s f] &fpdf a;f] a f; u/] s f] cjwL
ljj/)f hf|r u/L &x/ ePsf] cjlw nfO{ lgDg cg';f/ c+s lbg] .
cjwL k\fKtf¢
15 jif{ cjwL eGbf a(L 1
10 b]lv 15 jif{ ;Dd 2
5 b]lv 10 jif{ ;Dd 3
3 b]lv 5 jif{ ;Dd 4
1 b]lv 3 jif{ ;Dd 5
1 jif{ eGbf sd 6
–%@–
r_ Ps} &fp|df u/]sf] gf]s/L / Pp^} Joj;fo M
cfj]bg kmf/fddf ePsf] ljj/)f hf|r u/L pko'Qm &x/ ePsf] xfnsf] gf]s/L cjlw jf xfnsf]
Joj;fosf] cjlwnfO{ lgDgfg';f/ c+s k\bfg ug]{ .
cjlw k\fKtf¢
15 jif{ cjlw eGbf a(L 1
10 b]lv 15 jif{ ;Dd 2
5 b]lv 10 jif{ ;Dd 3
3 b]lv 5 jif{ ;Dd 4
1 b]lv 3 jif{ ;Dd 5
1 jif{ eGbf sd 6
%_ pd]/ M
cfj]bg kqdf ePsf] pd]/nfO{ cfwf/dfgL lgDgfg';f/ c+s lbg] .
pd]/ k\fKtf¢
50Ò55 jif{ 1
45Ò50 jif{ 2
40Ò45 jif{ 3
55 jif{ eGbf a(L 4
30Ò40 jif{ 5
30 jif{ eGbf sd 6
pk/f]Qmfg';f/ ljleGg cfwf/df k\fKt u/]sf] c+snfO{ lgDgfg';f/ ef/ lbO{ s"n efl/t k\fKtf¢sf] u)fgf
ug'{ kg]{ % .
cfwf/ ef/ k\ltzt
s_ /fli^ò jfl)fHo a}+s ;|u sf/f]af/ u/]sf] cjlw 10
v_ shf{ c;"nL cj:yf 20
u_ shf{ e'QmfgL Ifdtf cg'kft 25
#_ v'b ;DktL 25
r_ xfnsf] &]ufgfdf a;f]af; u/]sf] cjlw 5
%_ xfnsf] gf]s/L / Joj;fo cjlw 10
h_ pd]/ 5
hDdf 100
–%#–
x/]s cfwf/df k\fKt c+s nfO{ ef/ k\ltztn] u')fg u/L cfj]bssf] efl/t k\fKtf¢ lgsfnL cfj]bsn] k\fKt
u/]sf] s"n efl/t k\fKtf¢ nfO{ lgDg cg';f/ Ifdtf juL{s/)f ug'{ kg]{ % .
Ifdtf s"n efl/t c+s

Hofb} /fd\f] 1=00 b]lv 1=83 ;Dd
/fd\]f 1=84 b]lv 2=66 ;Dd
:jLsf/ of]Uo 2=67 b]lv 3=50 ;Dd
sd;nsf] ;+s]t 3=51 b]lv 4=34 ;Dd
sd;n 4=35 b]lv 5=17 ;Dd
v/fa 5=18 b]lv 6=00 ;Dd
Ifdtf juL{s/)f tflnsf
cfj]bssf] gfd
&]ufgf
zfvf sfof{no
cfwf/ ef/ k|fKtfÍ efl/t k|fKtfÍ

/f=jf=a}s ;+u sf/f]jf/ u/]sf] cjlw 0=10
shf{ c;"nL cj:yf 0=20
shf{ e'QmfgL Ifdtf cg'kfg 0=25
v'b ;DklQ 0=25
xfnsf] &]ufgfdf a;f]af; cjlw 0=05
xfnsf] gf]s/L / Aoj;fo cjlw 0=10
pd]/ 0=05
s"n efl/t k\fKtf¢ Ò Ò
u)fgf ug]{ sd{rf/Lsf]

cfj]bssf] Ifdtf gfd
kb
b:tvt
ldlt
–%$–
CDTCL 6
+ lnld6]8
zfvf sfof{no,=====================================
k=;+= M–
r=g+= M– ldltM–
3/ shf{sf] shf{ ;'ljwf kq
>L =========================================
=============================================
==========================================
ljifo M shf{ :jLs[t af/] .
tkfO{n] o; a}+sdf lbPsf] cfj]bg dfly cfjZos sf/jfxL ubf{ tn pNn]lvt zt{ tyf aGb]hsf] clwgdf
/xg] u/L 3/=========================== ug{sf] nflu shf{ :jLs[t ePsf] Joxf]/f ;xif{ hfgsf/L u/fp“b5f}+ .
:jLs[t shf{ /sd

Aofh b/
shf{ ljt/0f
;'/If0f
!_ kfl/t u/L lbg' kg]{ lwtf]
hUuf wgLsf] gfd
hUufsf] 7]ufgf
lsQf g+=
If]qkmn
@_ cGo
zt{ tyf aGb]hx?

!_ shf{ c;"nLM
u|;] cjlw ================dlxgf ;lxt=============== dlxgf leq dfl;s ?============================sf b/n] a/fa/
ls:tf -Aofh b/ kl/jt{g eP ;f]xL cg';f/_ a'´fO{ shf{ r'Qmf ug'{ kg]5 { .
u|;] cjlwsf] Aofh dfl;s ?kdf a'´fpg' kg]5 { .
–%%–
@_ z'Ns÷b:t'/
s_ cfj]bg k|Zff]wg z'NsM :jLs[t shf{sf] !% shf{ ljt/0f ug'{ cl3 a'´fpg' kg]{ 5 .
v_ Dofb cufj} ls:tf e'QmfgL ug]{ ePdf e'QmfgL ePsf] /sddf !% yk b:t'/ nfUg] 5 . shf{
nufgL ePsf] % jif{ kl5 x'g] clu|d e'QmfgLdf eg] ;f] nfUg] 5}g .
u_ /lhi6«z
] g, 3/ hUuf d"Nof°g / cGo vr{x? C0fLn] Joxf]g{' kg]{ 5 .
3_ C0fLn] jflif{s ?kdf lt/f]÷s/ lt/]/ ;f]sf] /l;b a}s+ df k]z ug'{ kg]{ 5 .
ª_ ls:tf lgoldt gePdf efvf gf3]sf ls:tfdf yk @% Aofh xhf{gf nfUg] 5 .
#_ aLdf
;'/If0fdf /xg] ;DklQsf] Ifltk"lt{ a}s+ n] k|fKt ug]{ u/L clgjfo{ ?kdf aLdf u/fpg' kg]{ 5 .
aLdf z'Ns C0fLn] lt/L a}s + nfO{ hfgsf/L lbg' kg]{ 5 . C0fLn] e'Qmfg gu/]df lghsf] shf{
vftfdf vr{ n]vL a}s
+ n] e'Qmfg ug]5{ .
zt{sf] cj1f
lgDg cj:yfdf zt{sf] cj1f ePsf] dflgg] 5 .
!_ o; a}s
+ jf cGo s'g} ;+:yfsf] shf{sf] ls:tf Dofbleq ga'´fPdf .
@_ o; kqdf pNn]lvt zt{ tyf a}s + sf] gLlt lgod kfngf gu/]df .
#_ shf{ /sd b'?kof]u u/]df .
a}s
+ sf] clwsf/
zt{ tyf aGb]hsf] pNn+3g ePdf a}s + n] lgDg sfo{jfxL ug{ ;Sg] 5 .
!_ a}s
+ n] c;"n ug{ af“sL ;Dk"0f{ ;f“jf Aofh tTsfn c;"n ug{ nufpg ;Sg] 5 .
@_ a}s+ nfO{ n]lvlbPsf] ;'/If0f sAhf jf laqmL u/L shf{ r'Qmf ug{ ;Sg] 5 .
#_ ;'/If0faf6 c;"n pk/ gePdf C0fL jf hdfgL bftfsf] cGo hfoh]yfaf6 shf{ c;"n
ug{ ;lsg] 5 .
$_ C0fLnfO{ shf{ ;"rgf s]Gb|sf] sfnf] ;"rLdf ;dfj]z ul/g]5 .
a}s
+ sf] tkm{af6 cfj]bssf] tkm{af6
k|aGws o; shf{ ;'ljwf kqdf pNn]v ePsf zt{ tyf
/fli6«o jfl0fHo a}s + ln= aGb]hx? kfngf ug{ d÷xfdL d+h/' 5'÷5f}+ .
gfd================================ cfj]bssf] gfdM===================================
b:tvt=========================== b:tvt==========================================
hdfgL bftfsf] gfdM
b:tvtM
ldltM
–%^–
CDTCL 7
+ lnld6]8
k=;+= M– zfvf sfof{no,=====================================
uf8L shf{sf] shf{ ;'ljwf kq

>L =========================================
=============================================
==========================================
tkfO{n] o; a}s
+ df lbPsf] cfj]bg dfly cfjZos sf/jfxL ubf{ tn pNn]lvt zt{ tyf aGb]hsf] clwgdf /xg] u/L uf8L
vl/b ug{sf] nflu shf{ :jLs[t ePsf] Joxf]/f ;xif{ hfgsf/L u/fp“b5f}+ .
:jLs[t shf{ /sdM

Aofh b/M
shf{ ljt/0f
;'/If0fM
vl/b ul/g] uf8L a}s
+ sf] gfddf /lhi6«z
] g u/L lbg' kg]5
{ .
zt{ tyf aGb]hx?

!_ shf{ c;"nLM
u|;] cjlw==================dlxgf ;lxt==================dlxgf leq dfl;s ?============================sf b/n] a/fa/ ls:tf
-Aofh b/ kl/jt{g eP ;f]xL cg';f/_ a'´fO{ shf{ r'Qmf ug'{ kg]5 { .
@_ z'Ns÷b:t'/
s_ cfj]bg k|Zff]wg z'Ns :jLs[t shf{sf] !% shf{ ljt/0f ug'{ cl3 a'´fpg' kg]{ 5 .
v_ clu|d e'QmfgLdf clu|d e'QmfgL ePsf] /sddf !% yk b:t'/ nfUg] 5 .
u_ /lhi6«z
] g, 3/ hUuf d"Nof°g / cGo vr{x? C0fLn] Joxf]g{' kg]{ 5 .
3_ C0fLn] jflif{s ?kdf lt/f]÷s/ lt/]/ ;f]sf] /l;b a}s
+ df k]z ug'{ kg]{ 5 .
#_ aLdf
;'/If0fdf /xg] uf8Lsf] Ifltk"lt{ a}s
+ n] k|fKt ug]{ u/L clgjfo{ ?kdf aLdf u/fpg' kg]5
{ . aLdf z'Ns C0fLn]
lt/L a}s
+ nfO{ hfgsf/L lbg' kg]5{ . C0fLn] e'Qmfg gu/]df lghsf] shf{ vftfdf vr{ n]vL a}s
+ n] e'Qmfg ug]{ 5 .
–%&–
zt{sf] cj1f
!_ o; a}s
+ jf cGo s'g} ;+:yfsf] shf{sf] ls:tf Dofb leq ga'´fPdf .
a}s
+ sf] clwsf/
!_ a}s
+ n] c;"n ug{ af“sL ;Dk"0f{ ;f“jf Aofh tTsfn c;"n ug{ nufpg ;Sg] 5 .
#_ ;'/If0faf6 c;"n pk/ gePdf C0fL jf hdfgL bftfsf] cGo hfoh]yfaf6 shf{ c;"n ug{ ;lsg] 5 .
a}s
gfd================================ cfj]bssf] gfdM===================================
b:tvt=========================== b:tvt==========================================
hdfgL bftfsf] gfdM
b:tvtM
ldltM
–%*–
CDTCL 8
+ lnld6]8
zfvf sfof{no,=====================================
k=;+= M
z}lIfs shf{sf] shf{ ;'ljwf kq
>L =========================================
=============================================
==========================================

tkfO{n] o; a}s
+ df lbg' ePsf] cfj]bg cg';f/ tn pNn]lvt zt{ tyf aGb]hsf] clwgdf /xg] u/L z}lIfs shf{ :jLs[t
ePsf] Joxf]/f ;xif{ hfgsf/L u/fp“b5f}+ .
:jLs[t shf{ /sd

Aofh b/
shf{ ljt/0f
;'/If0fM
!_ kfl/t u/L lbg' kg]{ lwtf]
hUuf wgLsf] gfd
hUufsf] 7]ufgf
lsQf g+=
If]qkmn
@_ cGo
zt{ tyf aGb]hx?
!_ shf{ c;"nL
u|;] cjlw al9df==========================================dlxgf ;lxt clGtd ls:tf ljt/0f u/]sf] % jif{ leq dfl;s
?=======================================sf b/n] a/fa/ ls:tf -Aofh b/ kl/jt{g eP ;f]xL cg';f/_ a'´fO{ shf{ r'Qmf
ug'{ kg]5{ .
–%(–
@_ z'Ns÷b:t'/
s_ cfj]bg k|Zff]wg z'NsM :jLs[t shf{sf] !% shf{ ljt/0f ug'{ cl3 a'´fpg' kg]{ 5 .
v_ Dofb cufj} ls:tf e'QmfgL ug]{ ePdf e'QmfgL ePsf] /sddf !% yk b:t'/ nfUg] 5 . shf{ nufgL ePsf]
% jif{ kl5 x'g] clu|d e'QmfgLdf eg] ;f] nfUg] 5}g .
u_ /lhi6«;] g, 3/ hUuf d"Nof°g / cGo vr{x? C0fLn] Joxf]g{' kg]{ 5 .
3_ C0fLn] jflif{s ?kdf lt/f]÷s/ lt/]/ ;f]sf] /l;b a}s + df k]z ug'{ kg]{ 5 .
#_ aLdf ;'/If0fdf /xg] ;DklQsf] Ifltk"lt{ a}s + n] k|fKt ug]{ u/L clgjfo{ ?kdf aLdf u/fpg' kg]{ 5 . aLdf
z'Ns C0fLn] lt/L a}s + nfO{ hfgsf/L lbg' kg]{ 5 . C0fLn] e'Qmfg gu/]df lghsf] shf{ vftfdf vr{
n]vL a}s+ n] e'Qmfg ug]{ 5 .
$_ ljBfyL{n] aLrdf k9fO{ 5f]8d] f # dlxgf leqdf ;Dk"0f{ shf{ /sd r'Qmf ug'{ kg]5
{ .
%_ ljBfyL{n] cWoog u/]sf] z}lIfs ;+:yfaf6 k|dfl0ft xflh/L -k|To]s ;]di] 6/÷jif{sf_ a}s
+ df k]z ug'{ kg]5
{ .
zt{sf] cj1f
!_ o; a}s
+ jf cGo s'g} ;+:yfsf] shf{sf] ls:tf Dofbleq ga'´fPdf .
a}s
+ sf] clwsf/
!_ a}s
+ n] c;"n ug{ af“sL ;Dk"0f{ ;f“jf Aofh tTsfn c;'n ug{ nufpg ;Sg] 5 .
#_ ;'/If0faf6 c;"n pk/ gePdf C0fL jf hdfgL bftfsf] cGo hfoh]yfaf6 shf{ c;"n
ug{ ;lsg] 5 .
a}s
gfd================================ cfj]bssf] gfdM===================================
b:tvt=========================== b:tvt==========================================
hdfgL bftfsf] gfdM
b:tvtM
ldltM
–^)–
CDTCL 9
pkef]Qmf shf{sf] dfl;s k|ult ljj/0f

+
zfvf sfof{no ================================= .
pkef]Qmf shf{sf]=================;fn=======================dlxgfsf] dfl;s k|ult k|ltj]bg
:s'n
l;=g+= lzif{s 3/ sf/ z}lIfs JolQmut hDdf
a;
;+Vof
ut dlxgf ;Ddsf]
/sd
;+Vof
! l:js[tL o; dlxgfsf] /sd
;+Vof
o; dlxgf ;Ddsf]
/sd
;+Vof
ut dlxgf ;Ddsf]
/sd
;+Vof
@ nufgL o; dlxgfsf]
/sd
;+Vof
o; dlxgf ;Ddsf]
/sd
;+Vof
ut dlxgf ;Ddsf] ;f+jf
Jofh
;+Vof
# c;"nL o; dlxgfsf] ;f+jf
Jofh
;+Vof
o; dlxgf ;Ddsf] ;f+jf
Jofh
;+Vof
c;n shf{ ;f+jf
Jofh
;+Vof
efvf gf3]sf] shf{ ;f+jf
Jofh
$ af“sL ;+Vof
hDdf shf{ ;f+jf
Jofh
;+Vof
efvf gf3]sf] ls:tf ;f+jf
Jofh
–^!–
cg';'lr !)
pkef]Qmf shf{sf] efvf gf3]sf shf{sf] ljj/0f

/fli6«o jfl0fHo a}s +
zfvf sfof{no ================================= .
pkef]Qmf shf{sf]=================;fn=======================dlxgfsf] ls:tf efvf gf3]sf] shf{sf] ljj/0f

C0fLsf] shf{ nufgL xfn;Dd c;'n
l;=g+= shf{ g+= xfn;Dd c;'n ePsf] efvf gf3]sf]
gfd lzif{s /sd x'g' kg]{
ls:tf ls:tf ls:tf
;+Vof /sd ;+Vof ;fFjf Aofh ;+Vof ;fFjf Aofh
–^#–
CDTCL 10
TRIPARTITE AGREEMENT
THIS TRIPARTITE AGREEMENT is made at RASTRIYA BANIJYA BANK LTD. Branch
Office_____________ Kathmandu on this___________ day of ____________2008.
AMONGST
Mr./Mrs./Ms_______________________S/O, D/O, W/O___________________, permanent

resident of _________________VDC/Municipality/Sub Metropolitan City/ Metropolitan City, Ward
No____having Nepalese Citizenship No___________District Administration Office
___________Date____________ (Hereinafter referred as 'BORROWER' of the First Part)
AND
______________________Pvt. Ltd, (Regd. No___________) incorporated under the Company

Act, 2063, B.S. having its Registered Office at Kathmandu Metropolitan City Ward No ________,
_______________Kathmandu, represented by its Managing Director/ Director, duly authorized to
execute on behalf of its by a resolution passed by its Broad of Directors Meeting held on __________
(Hereinafter referred as 'DEVELOPER' of the Second Part)
AND
RASTRIYA BANIJYA BANK LTD, incorporated under the Company Act, 2063 B.S. and operating
under the Bank and Financial Institution Act, 2063 B.S. having its head office at Singhadarabar
Plaza, Kathmandu through its ______________Branch Office duly represented by its authorized
personnel Mr/Mrs/____________________(Hereinafter referred a BANK of the third Part)
Explanation:
The term and expression, BORROWER of the first part, DEVELOPER of the second part and
BANK of the third part unless repugnant to the context, shall also mean and include them, their
legal representative, successors, assignees, official receivers, heirs and liquidators etc.
WHEREAS:
A. The BANK has introduced Home Loan product(s) with an aim to provide loan to the
–^%–
interested Nepalese Citizens to enable them to purchase and acquire flats/houses/lands
in Nepal.
B. The BORROWER has applied to the BANK for a loan under the said product(s) of
home loan for a property worth (purchase price) NPR_________________ to purchase
a flat/ units/ apartment/ house/land (Block No______/Floor No_____./ Area _______sq
ft._______) located at Kathmandu District, Kathmandu Metropolitan City Ward no_____
Plot no_________ Constructed /to be/being constructed by DEVELOPER (Hereinafter
referred as 'Property') for residential /commercial Purpose.
C. The DEVELOPER is a reputed housing company, colonizer and builder and have acquired
different plots of land including Plot no____,______,______, and______ having total
measure _______________ situated at Kathmandu District, Kathmandu Metropolitan
City, Ward no_____, ________ which is duly registered in its name at the Land Revenue
Office and holding permit license from Concerned Nepal Government Authority to
construct of houses/buildings/Apartments/complexes with the aim to constructing,
developing, allotting and selling individual houses/unit of apartments/flats/lands to the
individual buyers in the said place.
D. The DEVELOPER has pledged the all above said land at the BANK/BANKS as a part
of project financing. or
The DEVELOPER has undertaken that all the different plot no. of land has been unified
into one and joint ownership has been created over such land in favour of all the unit
owner of the apartment building including the BORROWER pursuant to the prevailing
Joint Ownership Act and Regulations etc.
E. The DEVELOPER has undertaken that the construction shall be in line with the layout
approved by the Concerned Nepal Government Authority with the standard materials
that is generally used in the similar nature of business.
F. The BORROWER and DEVELOPER have also entered into separate agreements for
purchase of property on_____ day of _______
AND WHEREAS
G. The BANK has sanctioned a loan of NPR_________ (Nepalese Rupees_____________)

to the BORROWER on the terms and conditions mutually agreed between BANK and
the BORROWER pursuant to the Credit Facility Letter Dated on _________ and/or
–^&–
security document (executed and/or to be executed),one of the conditions there under
being that the BORROWER shall mortgage the property to be purchased form the
DEVELOPER in favor of the BANK and the DEVELOPER has agreed to render all
assistance to the BORROWER/BANK to comply with this condition in the same day of
ownership transfer.
H. The parties hereunto enter this Agreement laying down mutual obligations to be
necessarily performed forming consideration for each other.
NOW, THEREFORE, THIS AGREEMENT WITHNESSETH AS UNDER :

ARTICLE I
LOAN FACILITY AND DISBURSMENT
1. In consideration of other parties performing their part of obligation under this agreement
and agreement jointly or separately made between/among the parties, the BANK has
agreed to allowing a loan amount of NPR____________ (Rupees_____________only.)
to the BORROWER for the purpose of purchasing above detailed property constructed/
to be/being constructed by the DEVELOPER on the terms and conditions pursuant to
the Credit Facility Letter dated __________ recording inter alia the loan amount, interest/
service charges/process fee, as agreed there under. The revised interest rate, if any, would
be deemed to have been part of this agreement and the borrower shall be deemed to have
given his unequivocal and express consent to the same.
2. The BANK shall disburse the sanctioned loan directly into the account of the
DEVELOPER opened with the BANK on behalf of the BORROWER as per the
instruction of the BORROWER or as demanded by the DEVELOPER subject to the
Credit Facility Letter entered between the BORROWER and the BANK.
3. The said disbursement shall be deemed to have been disbursed directly to the
BORROWER and shall in each case be liable for the amount of the loan as disbursed on
his/her behalf to the DEVELOPER as though the same have been disbursed directly to
the BORROWER.
4. The BORROWER will also make payment in consonance with the schedule of payment
to the DEVELOPER pursuant to the Sell & Purchase Agreement between DEVELOPER
& BORROWER dated on ________________.
5. The BORROWER shall be responsible to follow-up with the BANK to make
–^(–
disbursement (to the extent of the loan amount approved by the Bank or Cost of the
property to be/being purchased by the borrower whichever less is) on his behalf as per
the agreement made between BORROWER & DEVELOPER. The BANK shall not be
responsible for any delay or omission in disbursement of loan on account of BORROWER
to the DEVELOPER and any charges/penalty/interest thereon.
Notwithstanding anything to the contrary contained above, the BANK may in its sole
discretion, shall have right to refuse disbursement of the loan until;
a. The BORROWER has paid his/her/its own contribution in full to DEVLOPER,
pursuant the Credit Facility Letter entered between BORROWER & BANK.
b. The BORROWER Provides/executes with the BANK the required security
documents/deeds except mortgage deed which shall be executed under the provision
of Article III of this Agreement.
6. If for any reason there is an increase/escalation in the cost of the flats/ units/ apartments/
house such increase/escalation shall be borne by the BORROWER without any reference
to the BANK and until such payment is made, the BANK shall have the right to suspend
further disbursements of the sanctioned loan.
7. The BANK shall not be responsible or liable to ensure or ascertain the progress of
construction and mere demand of DEVELOPER supported by BORROWER for payment
shall be sufficient for the BANK to effect disbursement as aforesaid.
ARTICLE II
TITLE AND AUTHORIZATION
1. The DEVELOPER confirms that it has clean title to the land/property and is legally
competent to develop land, construct buildings / houses /apartments / multi complexes
/ business complexes etc. and to sell/allot to the BORROWER and the title can be freely
transferred / registered or mortgaged under the existing laws relating to Ownership of
Joint Residence and other prevailing laws of Nepal and is not subjected to any lien and/
or encumbrance and that it has obtained all the requisite authorization for developing,
constructing and selling the property prior to enter into this Agreement.
2. The DEVELOPER shall be obliged to makeup the losses, if any, suffered by the BANK
and/or the BORROWER as a consequences of any default in title of the Property agreed
be/being transferred by the DEVELPOPER to the BORROWER.
–&!–
3. The DEVELOPER hereby agrees to recover all the dues from the land pledge at BANK/
BANKS, incase any default made by the DEVELOPER under this agreement or by any
other acts of the DEVELOPER that hamper over the security of the present loan or
incase the BORROWER'S default under this agreement and loan facility agreement
before transfer of title to the BORROWER pursuant to the Article III of this Agreement.
4. The BORROWER shall not further mortgage/ create charge/lease out in part or in full
the possession of the house/flat/unit(s) allotted as above said to any person/Bank /financial
institution/co-operatives for raising any additional loan without prior written consent of
the BANK.
ARTICLE III
PROPERTY TRANSFER AND MORTGAGE
1. The DEVELOPER undertakes that it shall transfer the title of the land/flat/unit/house
constructed thereat into the name of BORROWER or the BANK and they shall duly
execute the title deed/sell and purchase/deed of transfer in favor of the BORROWER or
the BANK (incase of default), immediately upon receipt of full payment of the said
property as per the agreement between DEVELOPER and BORROWER and the same
shall be registered with the appropriate authority within 30 days after the delivery of
land/flat/unit/house or after possession of the subject land/flat/unit/house by the
BORROWER, whichever occurs first.
Notwithstanding with the provisions contained above, the DEVELOPER shall neither
convey/transfer nor give possession to the BORROWER and the BORROWER shall
neither get conveyance/transfer executed/registered nor take the possession of the land/
flat/unit/house be/being purchased with the assistance of the present loan without express
written consent of the BANK.
2. The BORROWER shall be obliged to make the payment of all dues to the DEVELOPER
and the BANK before taking the possession and/or getting the property ownership transfer
deed registered, whichever occurs earlier. The Bank however, in its discretion, may
allow further loan facility upon terms to be determined in its sole discretion at that time.
3. The BORROWER shall have to execute mortgage deed of the land/flat/unit/house in
favor of the BANK in the form and manner required by the BANK and as stipulated
under the Credit facility Letter, immediately after the title deed/ sale and purchase deed
of the property is executed and registered.
–&#–
4. The DEVELOPER do not have any objection in creation of mortgage of the house by
the BORROWER in favor of BANK and hereby agreed to give necessary consent/no
objection as and when required on demanded by the BANK.
5. The DEVELOPER shall make necessary arrangements to mortgage the property in the
name of BANK on the same day of transfer of ownership to the BORROWER. In case,
the said property could not be mortgaged in favor of the BANK after handing over to the
BORROWER, the DEVELOPER shall take responsibility to indemnify the BANK with
full overdue amount of the BANK.
6. The DEVELOPER undertakes and the BORROWER hereby gives full consent that the
property will be transferred to the name of BANK or any third party as nominated/
instructed/directed by the BANK, in case the property can not be transferred to the
BORROWER for any reason or in case of any default on the loan or in case the mortgage
cannot be executed in favor of BANK by any reasons.
7. The BORROWER hereby undertakes to execute and register mortgage deed in favor of
the BANK on the same day of receiving the ownership title of the property to the
BORROWER.
ARTICLE IV
DEFAULT AND BREACH
1. In case the BORROWER fails to pay the interest and installment due before the transfer
of the flat/unit/apartment/house or if the BORROWER withdraws from the scheme of
the DEVELOPER or in the event of cancellation of BORROWER name by the
DEVELOPER and by no fulfillment of any covenant of this agreement the contract
shall be deemed to have been breached and the loan amount along with other dues is
recallable on demand.
2. In the event of default by the BORROWER in the repayment of dues to the BANK or
breach of any of the covenant of Credit Facility Letter and/or security documents or this
agreement, the BANK shall have the right to sell the property to any individual, firm or
company and the DEVELOPER shall accept the purchaser of property as a member of
the scheme of the DEVELOPER without any protest or question whatsoever.
3. The BANK shall recall the entire loan and dues from the BORROWER on any default
made by the BORROWER or on the BORROWER being declared as insolvent or
–&%–
incapable of handling its affairs or for delays of the completion of the project, which, in
the opinion of the BANK would affect the repayment or the quality of the security or for
any reason which, in the sole discretion of the BANK, warrants recall of the loan amount
and other dues.
4. If the BORROWER does not pay the increased cost pursuant to the Article I (6) of this
Agreement within 7 days from the date demanded by the DEVELOPER, it shall inform
the BANK about the same within 7 working days, and the DEVELOPER shall reimburse
the entire dues (including principal, interest and other charges) less 10% earnest money
deposited by the BORROWER, owed to the BANK by the BORROWER immediately.
For this purpose the principal, interest and other charges as specified to the BORROWER
vide Credit Facility Letter and the charges/variations in interest rates shall be applicable
to the DEVELOPER as well. The claimed amount of the BANK shall be final for the
BORROWER and the DEVELOPER.
5. In case the BORROWER commits any breach towards the BANK and/or does not repay
its dues to the BANK in full or in part, and/or the BORROWER commits breaches of
agreement with the DEVELOPER, the BANK as well as the DEVELOPER shall have
the right to terminate their respective contract with the BORROWER and inter alia to
cancel the booking for purchasing the property made by the BORROWER with the
DEVELOPER.
In case of cancellation of the booking pursuant to this section, the following consequences
will follow.
i. The DEVELOPER shall, within a period of 60 (sixty) days from the date of receipt on
notice of cancellation from the Bank or within 60 (Sixty) days of DEVELOPER canceling
the booking under intimation to the BANK, refund and pay the entire dues/claim of the
BANK out of the amount received from the BORROWER directly and/or through the
BANK. Further, DEVELOPER will be entitled to first retain not exceeding 10 % amount
to recover its own dues/outstanding which exist at the time of cancellation of the booking
as per above (and not the future dues) out of the amounts held by way of booking including
all charge and fee etc and the balance amount shall be paid/refunded to the BANK
without protest/demur.
ii. During the period of 60 (Sixty) days as stated above in sub article (i), the DEVELOPER
shall have the right to substitute its own nominee acceptable to BANK in the place of
–&&–
BORROWER failing which, the BANK shall have the right (but shall not be bound to)
to appoint such nominee and the DEVELOPER shall be bound to accept the said nominee
in place of BORROWER. Such nominee shall always be bound by the terms and the
condition of the agreement between the BORROWER and the DEVELOPER.
iii. In case no such nominee being appointed for any reason and/or DEVELOPER not
refunding/pay the dues/claim of the BANK within the time frame, as per (i), and (ii)
above, the BANK shall have the right to initiate appropriate legal steps against the
DEVELOPER to recover its dues as per the prevailing laws.
ARTICLE V
MISCELLENEOUS
1. The BORROWER shall diligently and faithfully observe and comply with all the rules,
regulations and by laws of the DEVELOPER.
2. The BORROWER desires that agreement to sell and purchase entered into between the
BORROWER and the DEVELOPER, shall be kept by the BANK in its safe custody till
the terms and conditions of grant of loan are complied with.
3. The BORROWER shall forward all the original documents pertaining to understanding/
agreement between the DEVELOPER and the BORROWER to the BANK with
immediate effect and also undertakes to forward any other documents/communications
which may be executed subsequently in future to the BANK.
4. The BORROWER shall accept as true and correct the account of the BORROWER as
recorded in the books of the BANK.
5. The DEVELOPER shall recognize the BANK as a duly authorized agent of the
BORROWER for implementation of all the terms and conditions of the present agreement
and the BORROWER also accepts the same.
ARTICLE VI
EFFECTIVENESS AND JURISDICTION
1. This agreement shall come into force form the date__________ and be effective till the
property (flat/units/apartment/house) is handed over/ownership transferred to the
BORROWER and mortgaged to the BANK by way of registration with fulfilling all
formalities according to the existing laws. In the event of breaches/termination of this
contract Article IV shall prevail.
–&(–
2. The agreement made between BORROWER and DEVELOPER shall be the integral
part of this agreement. In case of any provisions of this agreement contradicts with the
terms and conditions laid in the agreement made between DEVELOPER and the
BORROWER, the provision of this agreement shall prevail.
3. This agreement shall be governed by the laws of Nepal and the courts of Nepal would
have the jurisdiction to entertain any dispute arising out of the agreement.
IN WITNESS WHEREOF, the parties have read and understood the consequences of the terms
and conditions and having agreed to abide by the terms and conditions laid hereto have signed the
Agreement on the day, month and the year first written in the presence of the following witnesses.
Signed and delivered by the BORROWER

WITNESSES :
1.
2.
Signed and delivered by the BANK

WITNESSES
1.
2.
–*!–

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