9th Annual Report
9th Annual Report
9th Annual Report
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;~rfns ;ldltsf] tkm{af6 gjf}+ aflif{s ;fwf/0f ;efdf cWoIfHo"n] k|:t't ug'{x'g]
cf=a= @)&^.)&& sf] aflif{s k|ltj]bg #–!*
cfof]hgf lgdf0f{ :ynsf] /]vf+sg !*
cf=a= @)&^.&& sf] n]vfk/LIf0f ePsf ljQLo ljj/0fx? !(–$(
cfof]hgfsf] k|fljlws ljj/0f $(–%)
cfof]hgfsf] ultljlwx¿ tl:a/df %!–%$
cfly{s /fli6«o b}lgsdf k|yd k6s ldlt @)&& d+l;/ !( ut]sf lbg
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**g]kfn lwtf]kq af]8{af6 k|fKt l6Kk0fLx? -Second Comments_ cg';f/ ljj/0f kq cBfjlws u/L låtLo r/0fsf] z]o/ lgisfzg ug]{
:jLs[ltsf] nflu pQm af]8{nfO cg'/f]w ul/;lsPsf] .
dfly pNn]lvt tflnsf cg';f/ ;+:yfks ;d"xnfO{ 5'6\ofPsf] ?=# ca{ ^ s/f]8 ?k}ofF a/fa/sf] %!Ü z]o/ /sd
/ ;+:yfks afx]s cGo ;d"xnfO{ 5'6\ofPsf] ?=@ ca{ ($ s/f]8 ?k}ofF a/fa/sf] ?=!)).– c+lst @ s/f]8 ($ nfv
lsQf -$(Ü_ ;fwf/0f z]o/dWo] sd{rf/L ;~rosf]ifsf ;~rostf{ sd{rf/Lx?nfO{ ! s/f]8 !& nfv lsQf -!(=%Ü_,
;+:yfks z]o/wgL ;+:yfsf sd{rf/Lx?nfO{ @! nfv lsQf -#=%Ü_ / C0fbftf ;+:yfsf sd{rf/Lx?nfO{ ^ nfv lsQf
-!Ü_ u/L hDdf ! s/f]8 $$ nfv lsQf -@$Ü_ z]o/ lgisfzg u/L ?=! ca{ $$ s/f]8 z]o/ /sd ;+sng ug]{
sfo{ ;DkGg eO;s]sf] 5 .
ca cfof]hgf k|efljt lhNnfaf;LnfO{ 5'6\ofPsf] ^) nfv lsQf -!)Ü_ / ;j{;fwf/0fnfO{ 5'6\ofPsf] () nfv lsQf
-!%Ü_ u/L hDdf @%Ü z]o/ lgisfzg ug]{ k|of]hgfy{ tof/ kfl/Psf] o; sDkgLsf] ljj/0fkqdf g]kfn lwtf]kq
af]8{af6 ul/Psf l6Kk0fLx? -Second Comments_ adf]lhd ;'wf/ u/L cBfjlws ul/Psf] ljj/0fkq :jLs[ltsf]
nflu pQm af]8{df a'emfO;lsPsf] 5 . g]kfn lwtf]kq af]8{af6 pQm ljj/0fkq :jLs[t eP kZrft z]o/ lgisfzg
tyf laqmL k|aGws >L Unf]an cfO{=Pd=O{= SofkL6n ln=;d]tsf] ;+nUgtfdf pQm z]o/ lgisfzg tyf ;+sng sfo{
clanDa cl3 a9fpg] sfo{of]hgf /x]sf] Joxf]/f cjut u/fpg rfxG5' .
!=@ cfof]hgfdf nufgL M
cf=a=@)&^.)&& sf] cGTodf o; sDkgLaf6 lgdf{0ffwLg dWo ef]6]sf]zL hnljB't cfof]hgfdf lgdf{0f cjlwsf]
Aofh (IDC) ?=! ca{ $% s/f]8 @% nfv ^* xhf/;d]t u/L s'n ?=( ca{ #* s/f]8 &$ nfv *% xhf/ nufgL
eO;s]sf] 5 . o; nufgLdWo] cfof]hgfsf] nflu hUuf vl/b sfo{df vr{ ePsf] /sd / x|f;kl5sf] v'b l:y/
;DklQsf] d"No ?=$* s/f]8 *! nfv *( xhf/ /x]sf] 5 eg] cfof]hgf sfo{ k|ult zLif{sdf n]vf+sg ePsf] /sd
?=& ca{ ^( s/f]8 *% nfv $) xhf/ /x]sf] 5 . To;}u/L ;f] nufgL /sddf cfof]hgfsf] nflu hUufsf] d'cfAhf
Joj:yfkg ug{ lhNnf k|zf;g sfof{nonfO{ / ljleGg 7]Ssfk§fsf] k|fawfg adf]lhd l;len lgdf{0f sfo{sf] 7]s]bf/,
On]S6«f]d]sflgsn sfo{sf] 7]s]bf/, k|;f/0f nfO{g lgdf{0f sfo{sf] 7]s]bf/nufot ljleGg lgsfo÷7]s]bf/x?nfO{ k]ZsL
:j?k e'QmfgL ePsf] /sd ?=(! s/f]8 &* nfv $* xhf/;d]t /x]sf] 5 .
!=# sDkgLsf] cfo tyf Aoosf] ljj/0f M
cf=a=@)&^.)&& df sDkgLdf z]o/ lgisfzgaf6 k|fKt ePsf] /sd a}+s sn vftf tyf d'2tL lgIf]kdf nufgL u/L
Aofh jfkt ?=^ s/f]8 *$ nfv !# xhf/ & ;o &( / cGo lalaw cfDbfgL zLif{saf6 ?=@ nfv !) xhf/ ^ ;o
* u/L hDdf ?=^ s/f]8 *^ nfv @$ xhf/ # ;o *& cfDbfgL ePsf] lyof], h'g /sd ut aif{sf] cfDbfgL /sd
?=^ s/f]8 $% nfv !$ xhf/ * ;osf] t'ngfdf ^=#&Ü n] a9L xf] . ;f] cjlwdf s]Gb|Lo sfof{nodf sd{rf/L Pj+
k|zf;sLo vr{jfkt -z]o/ lgisfzg vr{, x|f; vr{ tyf ljQLo vr{;d]t_ hDdf ?=% s/f]8 %@ nfv $! xhf/
( ;o #) vr{ x'g uPsf] 5 . cfof]hgf lgdf{0f r/0fdf /x]sf] ePtf klg sDkgLn] sn tyf d'2tL lgIf]kaf6 k|fKt
u/]sf] Aofh cfDbfgLsf] sf/0fn] cf=a=@)&^.)&& df ?=! s/f]8 ## nfv *@ xhf/ $ ;o %& v'b gfkmf b]lvg
uPsf] 5 . pQm gfkmf /sd ut cf=a=;Ddsf] Cumulative Loss lx;fadf ;dfof]hg u/L g]kfn ljQLo k|ltj]bgdfg
(NFRS) cg';f/ Retained Earning zLif{saf6 s"n z]o/nufgL lx;fadf ;dfof]hg u/L jf;nftdf b]vfOPsf] 5 .
o; cf=a=@)&^.)&& sf] gfkmf÷-gf]S;fg_ lx;fa tyf ;DklQ Pj+ bfloTjsf] ljj/0f o; kl5sf] tflnsfdf k|:t't
ul/Psf] Joxf]/f cjut u/fpg rfxG5' .
!=# sDkgLsf] cfo tyf Aoosf] ljj/0f M
cf=a=@)&^.)&& df sDkgLdf z]o/ lgisfzgaf6 k|fKt ePsf] /sd a}+s sn vftf tyf d'2tL lgIf]kdf nufgL u/L
Aofh jfkt ?=^ s/f]8 *$ nfv !# xhf/ & ;o &( / cGo lalaw cfDbfgL zLif{saf6 ?=@ nfv !) xhf/ ^ ;o
* u/L hDdf ?=^ s/f]8 *^ nfv @$ xhf/ # ;o *& cfDbfgL ePsf] lyof], h'g /sd ut aif{sf] cfDbfgL /sd
?=^ s/f]8 $% nfv !$ xhf/ * ;o &^sf] t'ngfdf ^=#&Ü n] a9L xf] . ;f] cjlwdf s]Gb|Lo sfof{nodf sd{rf/L
Pj+ k|zf;sLo vr{jfkt -z]o/ lgisfzg vr{, x|f; vr{ tyf ljQLo vr{;d]t_ hDdf ?=% s/f]8 %@ nfv $! xhf/
( ;o #) vr{ x'g uPsf] 5 . cfof]hgf lgdf{0f r/0fdf /x]sf] ePtf klg sDkgLn] sn tyf d'2tL lgIf]kaf6 k|fKt
u/]sf] Aofh cfDbfgLsf] sf/0fn] cf=a=@)&^.)&& df ?=! s/f]8 ## nfv *@ xhf/ $ ;o %& v'b gfkmf b]lvg
uPsf] 5 . pQm gfkmf /sd ut cf=a=;Ddsf] Cumulative Loss lx;fadf ;dfof]hg u/L g]kfn ljQLo k|ltj]bgdfg
(NFRS) cg';f/ Retained Earning zLif{saf6 s"n z]o/nufgL lx;fadf ;dfof]hg u/L jf;nftdf b]vfOPsf] 5 .
o; cf=a=@)&^.)&& sf] gfkmf÷-gf]S;fg_ lx;fa tyf ;DklQ Pj+ bfloTjsf] ljj/0f o; kl5sf] tflnsfdf k|:t't
ul/Psf] Joxf]/f cjut u/fpg rfxG5' .
cfo ljj/0f M
o; sDkgLn] Pe/]i6 a}+s ln=, g]kfn OGe]i6d]G6 a}+s ln= / ;flgdf a}+s ln=df rNtL vftfdfkm{t sn Psfp06
;+rfng u/L cfly{s sf/f]jf/ ug]{ Joj:yf ldnfPsf] 5 . o; sDkgL / a}+s aLr ePsf] ;Demf}tf cg';f/ k|To]s lbgsf]
clGtd df}HbftnfO{ sn Psfp06df 6«fG;km/ u/L ;f] afkt a}+sn] k|bfg u/]sf] Aofh /sd / z]o/ lgisfzgaf6
k|fKt ePsf] /sd cfof]hgfdf nufgL gx'~h]n laleGg a}+sx?df d'2tL lgIf]kdf /fvL k|fKt x'g cfPsf] Aofh /sd
gfkmf÷-gf]S;fg_ lx;fadf b]vfOPsf] 5 .
sDkgLsf] @)&& ;fn cfiff9 d;fGtsf] ;DklQ tyf bfloTjsf] ;+lIfKt ljj/0f lgDgfg';f/ /x]sf] 5 M
xfn;Dd pQm k|;f/0f nfO{g lgdf{0f sfo{sf ;e]{ / l8hfOgnufotsf sfdx? ;DkGg eO{ Tower Material x? NofO{
nfdf] ;fF3'df e08f/0f ul/Psf] 5 . cfof]hgfsf] laB't u[x b]lv afx|la;] ;a–:6]zg;Dd lgdf{0f x'g] @@) s]=le=
l;+un ;ls{6sf] $ ls=ld=nfdf] k|;f/0f nfO{g lgdf{0fsf] nflu !# j6f 6fj/x? /xg] hUuf clwu|x0fsf] k|s[of cGtu{t
hUuf /f]Ssf /fvL d'cAhf lgwf{/0fsf] k|s[ofdf /x]sf] 5 . ;fy} o; k|;f/0f nfO{gn] afx|la;] ;a–:6]zg glhs}
tfdfsf]zL–sf7df08f} $)) s]=le= k|zf/0f nfO{g;Fu ug]{ UofG6«L qml;ªdf lgdf{0f ul/g] ;+/rgfsf] nflu yk hUuf
clwu|x0f ug{ ;e]{ ug]{ sfo{ ;DkGg ul/Psf] 5 .
o; k|;f/0f nfO{g lgdf{0f sfo{x? ;DkGg ug{ 28th February 2021 ;Dd lgdf{0f cjlw yk ul/Psf] 5 .
@=@ cGo sfo{x? M
@=@=! k"jf{wf/ lgdf{0f sfo{ -kx'Fr dfu{, SofDk cflb_ M
7]Ssf ;+emf}tf g+=M MBJCL/MBKHEP/ 069/70-CF-01 cGtu{t cfof]hgfsf] sfof{no tyf cfjf;Lo ejgx? /
kx'Fr dfu{ lgdf{0fsf] sfo{ ;DkGg eO{ pQm ejgx? cfof]hgfsf] k|of]udf /x]sf 5g\ . cfof]hgfsf] ;'/Iffsf] nflu xfn
vl6Psf g]kfnL ;]gfnfO{ cfaZos kg]{ cfjf;sf] nflu lk|km]la|s]6]8 ejgx? / cfof]hgf If]qdf ;'/Iff Joj:yfkgsf]
nflu cfjZostf cg';f/ ;]G6«L kf]i6 tyf cfjZos Logistic ;fdfu|Lx? cfof]hgfaf6 pknAw u/fOPsf] 5 .
@=@=@ 3/ hUuf clwu|x0f tyf Ifltk"lt{ ljt/0f M
sDkgLn] cfof]hgf lgdf{0f sfo{sf] nflu cfjZos kg]{ hUuf Joj:yf ug{ cfof]hgf If]qdf k/]sf 3/hUuf clwu|x0f
tyf jftf{ u/L cfjZos hUufx? vl/b ug]{ sfo{ ;DkGg ul/;s]sf] 5 . cfof]hgf lgdf{0fsf] nflu c:yfoL?kdf
cfjZos kg]{ hUufx?sf] nflu ;DalGwt hUufwgLx?;Fu ;+emf}tf u/L lgdf{0f cjlwe/sf] nflu ef8fdf lnOPsf] 5 .
cfof]hgfsf] x]8jS;{ lgdf{0fIf]q ef]6]sf]zL ufFpkflnsf -;flas dfld{ª uf=la=;=sf] rfs'_ af6 lj:yflkt ePsf ##
3/kl/jf/x?dWo] @@ 3/kl/jf/x?n] rf/cfgf Jojl:yt 38]/Ljfktsf] k'gjf{; ;'ljwf /sd lnO;s]sf 5g\ / !!
3/kl/jf/x?nfO{ ;f]xL rfs' If]qdf hUuf vl/b u/L $ cfgf 38]/Lsf Kn6x? pknAw u/fO;lsPsf] 5 . cfof]hgfsf]
x]8jS;{ lgdf{0f:ynaf6 lj:yflkt ePsf] wg]Zj/L df=la=sf] nflu klxnf] r/0fdf * sf]7] b'O{tn] ejg lgdf{0f sfo{
tyf :jf:Yo rf}sL / s[lif sfof{nosf] nflu Pstn] ejgx? O{–lal8ª dfkm{t af]nkq u/L 7]Ssf ;Demf}tf eO{
lgdf{0f ;DkGg;d]t eO;s]sf] 5 . lgdf{0f ;DkGg eO;s]sf wg]Zj/L df=la=,:jfYo rf}sL / s[lif sfof{no ejgx?
:yflgox?nfO{ oyfl;3| x:tfGt/0f ug{] nIo /x]sf] 5 . wg]Zj/L df=lj=sf] gofF ejgdf sIff sf]7f ;'rf? ePkl5
bf];|f] r/0fdf lgdf{0f ul/g] b'O{j6f * sf]7] ejg ljwfyL{sf] ;+Vof cg';f/ sf]7fsf] cfsf/ ;dfof]hg u/L ejgsf]
gS;f jgfO{ cf=a @)&&.)&* df af]nkq sfuhft tof/ ul/ O{–lal8ª dfkm{t 7]s]bf/ 5gf}6 u/L lgdf{0f sfo{ z'?
ug{] nIo /x]sf] 5 .
To;}u/L cfof]hgfsf] kfj/xfp; lgdf{0f If]q afx|la;] gu/kflnsf -;flas uftL uf=la=;=_af6 lj:yflkt ePsf
!%-kGw|_ 3/kl/jf/x?nfO{ klg rf/ cfgf Jojl:yt 38]/Ljfktsf] k'gjf{; ;'ljwf /sd pknAw u/fO;lsPsf] 5 .
uftL kFw]/f] wf/fdf :yflgosf] vfg]kfgL dd{t tyf Joj:yfkg, cl86–! df v'6lsnf lgdf{0f, rfs'df emf]n'ªu] k'n
lgdf{0f, nf]Dkf6]df vfg]kfgL tyf uf]/]6f] af6f] lgdf{0f, rfs' sfnLb]jL dlGb/ dd{t tyf /]lnª lgdf{0f, vf]/fªdf wf/f
lgdf{0f h:tf :yfgLo ljsf; lgdf{0fsf sfo{x? ;DkGg eO{ ;s]sf 5g .
cfof]hgfsf] laB't u[x b]lv afx|lj;] ;j :6]zg;Dd lgdf{0f x'g] @@) s]=eL=l;un ;ls{6sf] $ ls=dL nfdf] k|;f/0f
nfO{g lgdf{0fsf] nflu !# j6f 6fj/sf] hUuf clwu|x0fsf] k|s[of cGtu{t hUuf /f]Ssf /fvL d'cfAhf lgwf{/0fsf]
k|s[ofdf /x]sf] 5 . ;fy} k|;f/0f nfOgn] afx|lj;] ;j :6]zg glhs} tfdfsf]zL–sf7df08f} $)) s]=eL= k|;f/0f
nfO{g;Fu UofG6«L qml;ªdf lgdf{0f ug{ cfjZos ;+/rgfsf] nflu yk hUuf clwu|x0f ug{ ;e{] ug{] sfo{ ;DkGg
ul/Psf] 5 .
@=@=# cfof]hgfsf] ;'/Iff Joj:yf M
cfof]hgf :yndf ;'/Iff Joj:yfsf] nflu ljutdf ;z:q k|x/L an (Armed Police Force) kl/rflnt x'b}+ cfPsf]df
g]kfn ;/sf/ -dlGqkl/ifb_ af6 ldlt @)&&.)@.!& df ePsf] lg0f{o cg';f/ dxTjk"0f{ :yfg, cfof]hgf / k|lti7fgx?df
vl6Psf hgzlQmnfO{ sf]le8–!( lgoGq0f, /f]syfd / ;+qmd0fsf] hf]lvd Go'lgs/0f ug{ l;df gfsfx?df v6fpg]
lg0f{o ePsf] Joxf]/f;lxtsf] kq ldlt @)&&.)@.#! df k|fKt eP cg';f/ ldlt @)&&.)#.)@ ut] b]lv ;z:q k|x/L
an lkmtf{ eO{ g]kfnL ;]gf kl/rflnt ePsf] 5 . g]kfnL ;]gf dfkm{t cfof]hgfsf] ;'/Iff Joj:yf ;'b[9 agfpgsf]
nlfu ljutdf ;z:q k|x/L an;Fu ePsf ;+emf}tfcg'';f/g} ;]jf ;'ljwfnfO{ lg/Gt/tf lbg]u/L Joj:yf ldnfOPsf] 5 .
@=@=$ ;+:yfut ;fdflhs pQ/bfloTjsf sfo{x? M
o; sDkgLn] d"ntM :yfgLoaf;Lsf] lxtnfO{ ;jf]{kl/ dfg]/ ljsf; lgdf{0f tyf ;fdflhs sfo{sf nflu ;do ;dodf
cfly{s tyf k|flalws ;xof]u ub}{ cfPsf] s'/f lalbt} 5 . :yfgLox?sf ;fdflhs, ;f+:s[lts /Lltl/jfh, wfld{s
dfGotf / ;b\efjnfO{ Vofn /fVb} sDkgLn] ljleGg wfld{s:yn tyf ;fdflhs ;+3;:yfx?sf] pTyfg nufot lzIff,
/f]huf/L, af6f] 3f6f] cflb sfo{df ;+:yfut?kdf ;xof]u ub}{ cfPsf] 5 .
;+:yfut ;fdflhs pQ/bfloTj jxg ubf{ :yfgLoaf;Lx?sf] ;fy ;xof]u k|fKt u/L cfof]hgfdf cfO{kg]{ Jojwfgx?
x6fO{ lgdf{0f sfo{ lagf ca/f]w cufl8 a9fpg d2t ldNg] ljZjf;sf ;fy ljutsf $ cfly{s aif{x? -cf=a=@)&).)&!,
@)&!.)&@, @)&@.)&# / @)&#.)&$_ df cfof]hgf k|efljt ;fljssf ln:tL, dfld{Ë, uftL, 3'DyfË / dfg]Zj/f u/L
% uf=la=;=sf] ljsf; lgdf{0f tyf lzIff, :jf:Yo nufotsf ;fdflhs ljsf; sfo{sf nflu k|lt uf=la=;= aflif{s
?=#) nfvsf b/n] /sd pknAw u/fO;lsPsf] 5 . To;}u/L oL k|efljt % uf=la=;=sf % j6f ;/sf/L kf7zfnfnfO{
k|lt kf7zfnf dfl;s ?=#%,))).– sf b/n] cf=a= @)&#.)&$ ;Ddsf] /sd klg pknAw u/fO;lsPsf] 5 .
:yfgLo txsf] k'g;+{/rgf eP/ ;fljssf k|efljt % j6f uf=la=;=x? j8fdf ?kfGt/0f x'Fbf j8fx?sf] ;+Vof a9\g
uPsf] -;flassf] uftL uf=la=;= xfn afx|la;] gu/kflnsfsf] j8f g+= % / ^ sfod ePsf]_ x''Fbf ;f]xL cg'?k
cf=a=@)&$.)&%, @)&%.)&^ / @)&^.)&& sf] nflu :yfgLo txsf k|ltlglwx?;+u ;xdlt eP cg';f/ cfof]hgf
k|efljt afx|la;] gu/kflnsfsf] j8f g+= %, ^, & / * -;flas uftL, 3'DyfË / dfg]Zj/f uf=la=;=_sf] ljsf; lgdf{0f
sfo{sf] nflu ?=! s/f]8 !) nfvsf b/n] /sd pknAw u/fO ;lsPsf] 5 . ;fy} :yfgLo txsf k|ltlglwx?;Fu
;xdlt eP cg';f/ cfof]hgf k|efljt ef]6]sf]zL ufpFkflnsfsf] j8f g+=! / % -;flas ln:tL / dfld{Ë uf=la=;=_
sf] cf=a=@)&$.)&% / @)&%.)&^ df ljsf; lgdf{0f sfo{sf] nflu aflif{s ?=&) nfvsf b/n] /sd pknAw u/fO
;lsPsf] 5 .
;fy} o; sDkgLn] cfof]hgf k|efljt pNn]lvt j8fx?sf] lzIfftkm{ cf=a=@)&$.)&% / @)&%.)&^ sf] nflu
afx|la;] gu/kflnsfnfO{ dfl;s ?=!,$),))).– / ef]6]sf]zL ufpFkflnsfnfO{ dfl;s ?=&),))).– sf b/n] ;xof]u
pknAw u/fO;s]sf] 5 . o;}u/L k|efljt j8fx?sf] nflu Ps yfg PDa'n]G; Joj:yf ug{ cf=a=@)&^.)&& sf] ah]6
tyf sfo{qmddf /fvL ;~rfns ;ldltsf] lg0f{o;lxt cfof]hgf sfof{no dfkm{t cfof]hgf k|efljt :yfgLo txdf
k7fOPsf]df cf=a=@)&^.)&& df sfof{Gjog x'g g;sL k|lqmofdf /x]sf] a'lemPsf]n] o; sfo{nfO{ cf=a=@)&&.)&*
df k"0f{tf lbg]u/L afx|lj;] gu/kflnsfsf] gu/ kl/ifbaf6 :jLs[lt eO{ vl/b k|s[ofdf /x]sf] 5 .
lyof] eg] cf=a=@)&#.)&$ df tLg k6s u/L ?=! ca{ @@ s/f]8 !) nfv *) xhf/ / cf=a=@)&$.)&% df ?=! ca{
% s/f]8, cf=a=@)&%.)&^ df ?=!% s/f]8 / cf=a=@)&^.)&& df ?=^& s/f]8 ^) nfv C0f lnOPsf] lyof] . o;/L
lnOPsf] C0fdf z'?df aflif{s !@=%Ü n] Aofh lx;fa ePsf]df cf=a=@)&!.)&@ sf] cflZjg ! ut]b]lv @)&@ cfiff9
d;fGt;DDf !!=%Ü, cf=a=@)&@.)&# / cf=a=@)&#.)&$ df !)Ü, cf=a= @)&$.)&% df !@Ü, cf=a= @)&%.)&^
df !!Ü, cf=a=@)&^.)&& df !)=&%Ü / cf=a= @)&&.)&* df (=&%Ü sf b/n] Aofhb/ sfod x'g cfPsf] 5 .
;f]xL cg';f/ Aofh lx;fa u/L cfof]hgf lgdf{0f cjlwe/sf] nflu Aofh k"FhLs/0f x'g] / Jofkfl/s pTkfbg z'? eP
kZrft k|To]s tLg÷tLg dlxgfdf ;fFjf Aofhsf] ls:tf e'QmfgL lbg] Joj:yf /x]sf] 5 .
cfof]hgf lgdf{0fsf] qmddf laleGg k|fs[lts k|sf]k nufotsf sf/0fx?n] cfof]hgf lgdf{0f cjlw #! l8;]Da/ @)@)
;Dd yk ul/P cg'?k pQm C0f ;+emf}tfsf] cjlw klg yk ug{ sd{rf/L ;~rosf]if, lrlnd] hnljB't sDkgL /
dWo ef]6]sf]zL hnljB't sDkgL ln= aLr lb3{sflng shf{ lng] lbg] ;DjGwdf ldlt @)^* d+l;/ @@ ut]sf] lqkIfLo
C0f ;+emf}tfdf ;+zf]wg ug{ ldlt @)&& ;fpg !$ df ePsf] k'/s C0f ;+emf}tf adf]lhd ;fljssf] C0f /sdnfO{
lb3{sflng shf{–! gfdf+sg u/L cfof]hgfsf] ;+zf]lwt nfutcg';f/ cfjZos kg]{ yk shf{ /sd ?=@ ca{ &$ s/f]8
^( nfv () xhf/nfO{ lb3{sflng shf{–@ sf] l;df sfod u/L s'n ?= * ca{ ** s/f]8 *^ nfv $) xhf/ /sd
a/fa/sf] lb3{sflng shf{sf] Joj:yfsf] nflu C0f ;Demf}tf ;DkGg ePsf] 5 .
pQm C0f ;Demf}tf adf]lhd sf]ifaf6 k|jfx x'g] bL3{sfnLg shf{sf] ;fFjf, Aofh, xhf{gf, z'Ns / cGo vr{;d]tsf]
;Dk"0f{ /sd ltg]{ cjlw clwstd !) -bz_ jif{sf] / lgdf{0f cjlw;lxt clwstd @) -aL;_ aif{sf] sfod ePsf]
/ shf{sf] cjlw shf{ k|jfx -Mobilization Advance ;d]t_ z'? ePsf] ldltaf6 u0fgf x'g] Joj:yf ul/Psf] 5 .
lgdf{0f cjlw kZrft shf{sf] k|yd ls:tf k|f/De ePsf] ldltaf6 bL3{sfnLg shf{–! sf] xsdf !) -bz_ aif{ /
bL3{sflng shf{–@ sf] xsdf clwstd % -kfFr_ aif{ sfod ePsf] 5 .
@=#=@ cfof]hgfsf] k/fdz{ ;]jf M
cfof]hgf lgdf{0f ;'kl/j]If0fsf nflu tTsfnLg Lahmeyer International GmbH in Association with TMS -xfn
gfd kl/jt{g eO{ Tractebel Engineeging GmbH sfod ePsf]_ ;Fu 4th November 2012 df 7]Ssf ;+emf}tf ePsf]
lyof] . lgh k/fdz{bftfn] lgdf{0f k"j{ k/fdz{bftfsf] x}l;otn] ug'{kg]{ sfo{x? ;DkGg u/L cfkm\gf ;Dk"0f{ sd{rf/Lx?
cfof]hgf :yndf kl/rflnt u/fO{ cfof]hgf lgdf{0f ;'kl/j]If0f ul//x]sf 5g\ .
ljleGg k|fs[lts k|sf]kx?sf sf/0fn] cfof]hgfsf] lgdf{0f cjlw yk ePcg'?k k/fdz{bftfsf] klg Dofb yk ug{
cfjZos b]lvPsf]n] @$ dlxgfsf] ;+ef/ cjlw (DLP) ;lxt ldlt 31st December 2022 ;Dd Dofb yk ePsf] 5 .
@=#=# hUuf clwu|x0f ;DaGwdfM
cfof]hgfnfO{ cfjZos k/]sf hUufx? clwu|x0f Pj+ jftf{åf/f vl/b u/L tyf ef8fdf lnO{ cfof]hgfsf] lgdf{0f
sfo{ cufl8 a9fOPsf] 5 . cfof]hgfn] lj:yflkt 3/kl/jf/, s]xL sfof{no tyf wg]Zj/L dfWoflds ljBfnonfO{
pknAw u/fPkl5 sDkgLsf] gfddf /xg' kg]{ #^)=%* /f]kgLdWo] sDkgLsf] xbleq /x]sf] &% /f]kgL hUufafx]s
@*%=%* /f]kgL hUufsf] xbaGbL km's'jfsf] nflu dfnkf]t sfof{no, rf}tf/faf6 ljj/0fx? ?h" u/L e"ld Joj:yfkg
tyf clen]v ljefudfkm{t e"ld Joj:yf, ;xsf/L tyf ul/jL lgjf/0f dGqfnodf k]z eO{ k|lqmofdf /x]sf]df pQm
dGqfnosf] ldlt @)&^.!).@* df k|f/De ePsf] e"ld ;DaGwL -cf7f}+ ;+zf]wg_ P]g, @)@! sf] bkmf !@ s=df pNn]lvt
xbaGbL 5"6nfO{ lgodg ug]{ ;DaGwL ljz]if Joj:yfcGtu{t xbaGbL eGbf a9L hUuf /fVg :jLs[ltsf] nflu o;
sDkgLsf] ldlt @)&&.)!.@$ sf] kqaf6 pQm dGqfnonfO{ cg'/f]w ul/;lsPsf] 5 .
@=#=$ cfof]hgfsf] d'Vo l;len tyf xfO8«f]d]sflgsn sfo{ (Lot 1: Civil &Hydromechanical Works, Contract
Identification No. MBJCL/ MBKHEP/068/69/ EPC-1) sf] ;DaGwdfM
of] cfof]hgfsf] d'Vo l;len ;+/rgfx? lgdf{0f sfo{sf] nflu 7]s]bf/ >L Guangxi Hydroelectric Construction
Bureau, China -xfn kl/dflh{t gfd China Energy Engineering Group Guangxi Hydroelectric Construction
Bureau (CEEC GHCB_ Co. Ltd.) ;Fu ldlt ! hgj/L @)!$ df 7]Ssf ;+emf}tf ePadf]lhd lgdf{0f ;DkGg
ug{]{ ldlt (Work Completion date) ( h'g @)!& /x]sf] lyof] . t/ lgdf{0fsf] qmddf cfPsf ljleGg k|fs[lts
k|sf]knufotsf afwf Jojwfgx?n] ubf{ lgdf{0f ;DkGg ldlt #) h'g @)!( ;Dd yk ul/Psf] lyof] . ;f] cjlwdf
klg cfof]hgfsf] x]8jS;{ If]qsf] d'cfAhf nufotsf ljifodf p7]sf laafbx? ;dfwfg u/L 7]s]bf/ sDkgLnfO{ ;fO{6
x:tfGt/0f ug{ lanDa ePsf] / aiff{ofddf cfof]hgf ;fO{6sf] kx'Fr dfu{x?df ;d]t af9L klx/f]n] a]nf a]nfdf ca?4
x'g] u/]sf]n] cfof]hgfsf] lgdf{0f sfo{ tf]lsPsf] ;dofjlwdf ;DkGg x'g g;Sg] kl/l:ylt l;h{gf ePsf] ;Gbe{df
sDkgL Pj+ cfof]hgf Joj:yfkg, cfof]hgfsf] k/fdz{bftf / 7]s]bf/ sDkgLsf] pRr:t/Lo Joj:yfkg 6Ldaf6 o;
;DaGwdf ;+o'Qm?kdf lj:t[t cWoog, 5nkmn / u[xsfo{ ul/PkZrft o; sfo{sf] lgdf{0f cjlw #! l8;]Da/ @)@)
;Dd yk ul/Psf] lyof] . ljZjAofkL dxfdf/Lsf] ?kdf km}lnPsf] sf]le8–!( sf] ;+qmd0f /f]syfd Pj+ lgoGq0fsf]
nflu g]kfn ;/sf/åf/f ldlt @)&^ r}q !! ut]b]lv nfu" ul/Psf] ns8fpg Pj+ ldlt @)&& cfiff9 @$ ut]
cfof]hgf lgdf{0f :yn j/k/ ef]6]sf]zL glb Pj+ cf;kf;sf] If]qdf cfPsf] af9L÷klx/f] af6 dWo ef]6]sf]zL hnljB't
cfof]hgfsf] lgdf{0f sfo{ k|ultdf uDeL/ c;/ k/]sf] 5 .
sf]le8–!( sf] qf;n] 7]s]bf/sf w]/} h;f] ljb]zL sfdbf/x? :jb]z kmls{Psf 5g\ . vf]k (Vaccine) pknAwtfsf]
clglZrttfn] ubf{ cfof]hgf lgdf{0f ;DalGw sfo{df 7]s]bf/ sDkgLsf Skilled Manpower x?sf] cefj eO{ :yflgo
sfdbf/x? af6 ;fdfGo sfdx? eO/x]sf] 5 .
lgdf{0f sfo{ k'gM ;+rfng u/fpg 7]s]bf/ sDkgLsf] rLg l:yt s]lGb|o sfof{no / dWo ef]6]sf]zL h=lj=s+=ln=sf
Joj:yfkgaLr ljleGg r/0fdf !! k6s cgnfO{g ldl6Ë ul/of] . 7]s]bf/ sDkgLsf s]lGb|o sfof{nosf pRr kb:y
Joj:yfksx? l56} g]kfn cfpg] / lgdf{0f sfo{nfO{ ltj|tf lbg] k|ltj4tf b]vfPsf 5g\ . ;f] cjlw;Dd af9Ln] Iflt
k'of{Psf ;+/rgfx? ;kmf u/L sfo{ k'gM ;+rfngsf] jftfj/0f tof/ ug{ :yflgo sfdbf/x? kl/rfng ug{] s'/fdf
cgnfOg 5nkmndf ;xdlt eP adf]lhd Headworks / Powerhouse df sfo{ eO/x]sf] 5 .
Headrace Tunnel :
cfof]hgfsf] d'Vo ;'?Ë vGg] sfo{ &,!@$ ld=dWo] xfn;Dd hDdf ^,^#$ ld=;DkGg eO{ ca $() ld= afFsL /x]sf]
cj:yf 5 . vGg] sfo{ ;DkGg ePkl5 Invert Concrete / ;'?Ëdf Concrete Lining sf] sfo{ ul/g] 5 .
ljB'tu[x M Auxiliary Power House tkm{sf] (@% ld= n]ensf] 9nfgsf] sfo{ ;DkGg ePsf] 5 . Machine hall sf]
(@) ld= n]ensf] Concreting sfo{sf] nflu tof/L eO/x]sf] 5 . ltgj6} Draft Tube Elbow Install u/L Concrete
;d]t ul/;lsPsf] 5 . Erection bay df klg (@) ld= sf] Concreting sf] sfo{ ;DkGg eO{ (@% ld= sf] n]ensf]
Concreting sf] sfo{ cl3 al9/x]sf] eg] @)&& ;fn cfiff9 @$ ut] cfPsf] af9Ln] Temporary Diversion ul/Psf]
vf]N;Lsf] Bend df 7"nf] 9'+uf cfO{ vf]N;L Block x'gfn] vf]N;Lsf] Bank breach eO{ Powerhouse df y'lk|Psf] df6f]
/ afn'jf :yflgo sfdbf/x? k|of]u u/L ;kmf ug{] sfo{ eO/x]sf] 5 .
Headwork: aiff{ cl3 ;'/lIft n]ensf] prfO{ ;Dd gbLdf afFw afFlw;Sg' kg]{ ePsf] sf/0fn] sf]le8–!( sf]
;+qmd0f /f]syfd Pj+ lgoGq0fsf] nflu g]kfn ;/sf/åf/f ul/Psf] ns8fpgsf] ;dodf klg 8\ofddf s+lqml6ªsf] sfd
ul/Psf] lyof] . xfn Bore piles sf] sfo{ ;DkGg eO;s]sf] 5 eg] Desander sf] s+lqml6ª sf] sfo{ z'? ul/Psf] 5 .
;h{ 6\ofÍ M ;h{ 6\ofÍsf] Pilot hole nfO{ km/flsnf] kf/L !$ ld= Diameter ;Dd Widening ug]{ sfo{ ;DkGg
eO;s]sf] 5 . o;/L Surge tank sf] Excavation and support sf] sfo{ ;DkGg eO;s]sf] 5 eg] Concrete Lining
sf] sfo{ eg] afFsL /x]sf] 5 .
Vertical Penstock Shaft : !&*=% ld= nDafO{sf] Vertical Penstock Shaft sf] Excavation & Support
sf] sfo{ ;DkGg eO;s]sf] 5 .
o; cf=a=@)&&.)&* df x]8/]; ;'?Ë vGg] sfo{, x]8jS;{ / kfj/xfp;sf] Concreting ug]{ sfo{, Surge Tank sf]
Concrete lining ug{] sfo{x? ;DkGg ug]{ tyf Headrace Tunnel Lining / Penstock Pipe installation sf] sfo{
z'? ug]{] nIo /x]sf] 5 .
@=#=% cfof]hgfsf] On]S6«f]d]sflgsn sfo{ (Lot 2: Electromechanical Works, Contract Identification No.
MBJCL/MBKHEP/ 069/70/ EM-1) sf] ;DaGwdf M
Plant Design and Build Model df sfo{ ug{] u/L ldlt 10th July 2014 df 7]Ssf ;+emf}tf ;DkGg ePsf]
On]S6«f]d]sflgsn sfo{sf] 7]s]bf/ sDkgL >L Andritz Hydro P. Ltd India nfO{ b'a} ls:tfsf] Mobilization k]ZsL
-s"n ;+emf}tf /sdsf] !% k|ltzt_ e'QmfgL ul/;lsPsf] 5 . lgh 7]s]bf/af6 Design tyf Manufacture and
Transport u/L cfof]hgf :yndf /x]sf] :6f]/df /fvL ;f]xL :6f]/af6 Powerhouse df cfjZos ;fdfgx? ;KnfO{
ug]{ sfo{ eO/x]sf] 5 . o; sfo{sf] s'n 7]Ssf /sd -s/La ?= @ ca{ %) s/f]8_ dWo] lgh 7]s]bf/ sDkgLaf6
xfn;Dd s/La ^)Ü a/fa/sf] sfd ;DkGg eO;s]sf] 5 . ljleGg k|fs[lts k|sf]kx?sf] sf/0fn] cfof]hgfsf]
l;len P08 xfO8«f]d]sflgsn sfo{df ePsf] l9nfO{sf] k|efj On]S6«f]d]sflgsn sfo{df klg k/]sf] 5 . ljB't u[xsf]
kmfp08];gsf] s+lqml6Ësf] ;fy;fy} On]S6«f]d]sflgsn sfo{cGtu{t tLg} j6f Draft Tube Elbow Install ug]{ sfo{
;DkGg ePsf] 5 . cf=a=@)&^.)&& df EOT Crane h8fg Draft Tube Cone, Spiral Casing Pj+ Generator
Barrel sf] Embedded Parts Install ug]{ sfo{ ;DkGg ug]{ nIo /flvPsf] ePtfklg sf]le8–!( sf] ;+qmd0f Pj+
@)&& ;fn cfiff9 @$ ut]sf] af9Ln] ubf{ pQm nIo xfl;n ug{ g;lsPsf]n] Powerhouse df y'lk|Psf] df6f]–afn'jf
;kmf u/L o; cf=a=@)&&.&* df pQm sfo{ ;DkGg ug]{ nIo /flvPsf] 5 .
@=#=^ cfof]hgfsf] 8fO{e;{g 6g]n M
cfof]hgfsf] rfs'l:yt afFw If]qdf lgdf{0f ul/Psf] Diversion Tunnel sf] sfo{ ;DkGg eO;s]sf] 5 . pQm ;'?Ëdf
* h'nfO{ @)@) -tbfg';f/ @)&& cfiff9 @$ ut]_ sf] /flt cfPsf] af9Lsf] sf/0fn] y'lk|Psf] Debris ;kmf u/L
gbLsf] kfgL Divert ug{ Cofferdam agfpg] sfo{ eO/x]sf] 5 . afFw lgdf{0fsf] qmddf ;dfgfGt/ ?kn] afn'jf
lyu|fpg] kf]v/L (Desanding Basin) sf] hudf Concreting ug]{ sfo{ ;'? eO;s]sf] 5 . afFw lgdf{0fsf] sfo{ o;}
cf=a=@)&&.)&* df k'/f ul/g] nIo /x]sf]] 5 .
@=#=& sd{rf/L Joa:yfkg ;DaGwdf M
dWo ef]6]sf]zL hnljB't sDkgL tyf o; cGtu{tsf] cfof]hgfsf] nflu cfjZos kg]{ sd{rf/Lsf] kbk"lt{ :jLs[t
b/aGbLsf] clwgdf /xL kbk"lt{ ;ldltsf] l;kmfl/z adf]lhd ul/g] Joj:yf /x]sf] 5 . sDkgLsf] df}h'bf Joj:yfcGtu{t
cfof]hgfsf] :jLs[t b/aGbL adf]lhd cfjZostf cg';f/ qmlds ?kdf kbk"lt{ x'Fb} cfPsf] 5 .
#= sDkgLn] sDkgL P]g, @)^# tyf k|rlnt sfg"gsf] kfngf k"0f{ ?kdf u/]sf] 5 eGg] s'/fsf] pb\3f]if0f M
o; sDkgLn] k|rlnt sfg"g adf]lhd l;h{gf x'g] ;Dk"0f{ zt{x?sf] kfngf pRr ;ts{tfsf ;fy kl/kfngf u/]sf] tYo
o; ul/dfdo ;efdf pb\3f]if ug{ rfxG5' .
$= a}+s tyf ljQLo ;+:yfx?af6 lnPsf] C0f tyf a'emfpg afFsL /x]sf] ;fFjf tyf Jofhsf] /sd M
o; sDkgL, lrlnd] hnljB't sDkgL ln= / sd{rf/L ;~rosf]if aLr ePsf] lqkIfLo C0f ;Demf}tf adf]lhd lrlnd]
hnljB't sDkgL dfkm{t lbg] elgPsf] Mobilization Advance afkt sd{rf/L ;~rosf]if af6 cf=a= )^*÷)^( df
? @#,)),)),)))÷– / cf=a= )&)÷)&! df ?=@#,)),)),)))÷– u/L hDdf ?= $^,)),)),)))÷– C0f lnOPsf]]
lyof] . To;} u/L cf=a= )&#÷)&$ df ?=!,@@,!),*),)))÷– cf=a= )&$÷)&% df ?= !,)%,)),)),)))÷– cf=a=
)&%÷)&^ df ?= !%,)),)),)))÷– / cf=a= )&^÷)&& df ?= ^&,^),)),)))÷– C0f lnOPsf] 5 . ;f] cg';f/ pQm
C0f jfktsf] hDdf ;f+jf /sd ?= #,%%,&),*),)))÷– / cf=a= )&^÷)&& c;f/ d;fGt ;Ddsf] Aofh afktsf] /sd
?=!,$%,@%,^*,!*^÷– ;d]t u/L hDdf ?= %,)),(^,$*,!*^÷– e'QmfgL ug{ afFsL /x]sf] 5 .
%= ;+:yfks afx]s cGo ;d"xnfO{ 5'6\ofOPsf] z]o/ lgisfzg ;DaGwdf M
o; sDkgLn] lgdf{0f ul//x]sf] dWo ef]6]sf]zL hnljB't cfof]hgfsf] nflu cfjZos cfly{s >f]tsf] nflu cfjZos k"FhL
Joj:yfkgsf] lgldQ k|aGwkqdf Joj:yf ePg';f/ ;+:yfks z]o/ wgL ;+:yfnfO{ s'n hf/L z]o/ k"FhLaf6 5'§fOPsf] %!Ü
n] x'g cfpg] # s/f]8 ^ nfv lsQf z]o/ afkt ?=# ca{ ^ s/f]8 /sd cf=a= @)&$.&% ;Dddf zt k|ltzt c;'n
eO{ ;fwf/0f z]o/ tkm{ 5'§fOPsf] $(Ü dWo] k|yd r/0fdf sd{rf/L ;~rosf]ifdf ;~ro ug{] ;~rost{f sd{rf/Lx?,
;+:yfks z]o/wgL ;+:yfsf sd{rf/Lx? tyf C0fbftf ;+:yf -sd{rf/L ;+rosf]if_sf sd{rf/Lx¿sf] nflu s'n hf/L
k"FhLsf] @$Ü n] x'g cfpg] ! s/f]8 $$ nfv lsQf z]o/ cf=j= @)&%.&^ df lgisfzg u/L pQm z]o/ afkt ?=!
ca{ $$ s/f]8 /sd ;+sng eO;s]sf] 5 . pQm k|yd r/0fsf] z]o/ lgisfzgaf6 !,$*,*@( hgf ;fwf/0f z]o/wgL
sfod ePsf 5g\ .
sDkgLsf] k|aGwkqdf Joj:yf ul/P adf]lhd cfof]hgf k|efljt l;Gw'kfNrf]s lhNnfsf :yfgLo afl;Gbfsf] nflu
5'§fOPsf] sDkgLsf] hf/L k"FhLsf] !)Ü n] x'g cfpg] ^) nfv lsQf / ;j{;fwf/0fsf] nflu 5'§fOPsf] !%Ü n] x'g cfpg]
() nfv lsQf u/L s'n @%Ü n] x'g cfpg] ! s/f]8 %) nfv lsQf z]o/afkt ?=! ca{ %) s/f]8 /sd a/fa/sf] z]o/
låtLo r/0fdf ;fj{hlgs lgisfzg ug{sf] nflu lgDgfg';f/sf sfo{x? ;DkGg ePsf 5g\ M
cfof]hgf k|efljt l;Gw'kfNrf]s lhNnfsf :yfgLo afl;Gbfsf] nflu 5'§fOPsf] z]o/sf] ;DaGwdf l;Gw'kfNrf]s
lhNnf ;dGjo ;ldltsf ;efklt, :yfgLo txsf k|d'v÷pkk|d'v Pj+ j8f cWoIfx?, k|d'v /fhg}lts bnsf
g]tfx? tyf dWo ef]6]sf]zL hnljB't sDkgL ln=df ;+:yfut z]o/ nufgL ug{] l;Gw'kfNrf]s lhNnfsf $ j6f
sDkgLsf k|ltlglwx? ;d]tsf] pkl:yltdf ldlt @)&%.!).!* df a}7s a;L pQm z]o/ lgisfzg Pj+ afF8kmfF8
ug{] ;DaGwdf df]8fln6L :ki6 ul/of] .
;f] ;fj{hlgs lgisfzgsf] k"j{ :jLs[lt >L ljB't lgodg cfof]uaf6 ldlt @)&^.)*.@( df k|fKt ul/;lsPsf] .
>L sDkgL /lhi6«f/sf] sfo{fnoaf6 cfjZos z]o/ Pj+ ;+rfns nutnufot sDkgL cBfjlwssf sfuhftx?
k|fKt ul/;lsPsf] .
k|Tofe"ltstf{ >L gful/s nufgL sf]if ;+u låtLo r/0fdf lgisfzg ul/g] ! s/f]8 %) nfv lsQfsf] ldlt
@)&^.)(.@( df z]o/ k|Tofe"lt ;Demf}tf ;DkGg ul/;lsPsf] .
pQm z]o/sf] ;fj{hlgs lgisfzgsf] nflu cfjZos qm]l86 /]l6+usf] sfo{ ;DkGg eO{ qm]l86 /]l6+u ;+:yf >L
s]o/ /]l6+u g]kfn ln=af6 ldlt ;]K6]Da/ @%, @)!( df k|bfg ul/Psf] cfO=lk=cf]= u|]l8ªsf] a}wtf xfn ;lsPsf]
/ lwtf]kq btf{ tyf lgisfzg lgodfjnL, @)&# df ldlt @)&^.!!.)! sf] t];|f] ;+zf]wgaf6 lgod ( v=df
Joj:yf ePg';f/ O:o'o/ /]l6+u -Issuer Rating_ u/fpg' kg]{ a}wflgs k|fjwfg;d]t yk ePsf]n] pQm sfo{sf]
nflu qm]l86 /]l6+u ;+:yf >L s]o/ /]l6+u g]kfn ln=;Fu ldlt ;]K6]Da/ @), @)@) df o; ;+:yfsf O:o'o/
/]l6+u sfo{sf] nflu ;Demf}tf ul/Psf] lyof] . pQm ;+:yfaf6 o; sDkgLnfO{ oyfzL3| /]l6+u k|bfg ul/g] Joxf]/f
hfgsf/L x'g cfPsf] .
;f] ;fj{hlgs lgisfzgsf] nflu ljj/0fkq :jLs[lt Pj+ lwtf]kq bt{fsf] nflu ldlt @)&^.!).)% df g]kfn
lwtf]kq af]8{ af]8{;dIf lgj]bg k]z ul/Psf]df k|f/lDes ;fj{hlgs lgisfzg (IPO) sf] :jLs[ltsf] k|zf]wgsf]
qmddf ljj/0fkqdf :ki6 tyf ;'wf/ ug{‘kg{] ljj/0fx? Pj+ gk'u sfuhftx? k]z ug{ pQm af]8{åf/f ldlt
@)&^.!!.!* sf] kqaf6 k|fKt First Comments / ldlt @)&&.)$.@! sf] kqdf k|fKt Second Comments x?
adf]lhd ljj/0f kqdf ;'wf/ u/L pQm af]8{df z]o/ lgisfzg :jLs[ltsf] nflu ldlt @)&&.)^.@( sf] kqdfkm{t
lgj]bg lbO;lsPsf] . ;f] af]8{af6 :jLs[lt k|fKt x'g] lalQs} oyflz3| z]o/ lgisfzg ul/g] of]hgf /x]sf] Aoxf]/f
cjut u/fpg rfxG5' .
dfly pNn]lvt z]o/ lgisfzg sfo{sf nflu >L Unf]an cfO{=Pd=O{= SofkL6n ln=nfO{ d'Vo z]o/ lgisfzg tyf laqmL
k|aGws / >L k|e' Soflk6n ln=, >L Pg=cfO{=la=Pn= P; Soflk6n ln=, >L nIdL Soflk6n dfs{]6 ln=, >L l;len
Soflk6n dfs{]6 ln=, >L ;flgdf Soflk6n ln= / >L l;=la=cfO{=Pn=Soflk6n ln=nfO{ ;x–z]o/ lgisfzg tyf laqmL
k|aGws lgo'Qm ul/Psf] Joxf]/f;d]t hfgsf/L u/fpg rfxG5' .
^= sDkgLn] e'QmfgL lng'kg{] jf sDkgLn] cGo JolQmnfO{ e'QmfgL ug'{ kg{] egL bfaL ul/Psf] /sd jf o; lzif{sdf d'2f
dfldnf rln/x]sf] eP To;sf] ljj/0f M
o; sDkgLcGtu{t lgdf{0ffwLg dWo ef]6]sf]zL hnljB't cfof]hgfsf] Camp Facilities & Access Road lgdf{0f sfo{sf
7]s]bf/ sDkgL uf}/Lkfj{tL÷;f]a0f{÷vl/9'+uf h]=eL=n] pQm sfo{sf] clGtd lan e'QmfgLdf lrQ ga'emL dWo:y (Ar-
bitration Tribunal) sf] sfof{no, g]kfn dWo:ytf kl/ifb\ -g]Ksf_, s'k08f]n, nlntk'/ ;dIf lalelGg zLif{sdf ?=# s/f]8
#( nfv ^) xhf/ bfaL k]z u/]sf]df pQm Tribunal af6 7]sbf/ sDkgL >L uf}/Lkfj{tL÷;f]j0f{÷vl/9'+uf h]=eL=nfO{ d"No
dWo ef]6]sf]zL hnljB't sDkgL lnld6]8 13
jflif{s k|ltj]bg
@)&^÷)&&
;dfof]hg jfkt Jofh ;lxt ?= !,@$,$$,$$^=$@ e'QmfgL lbg] cfb]z ;lxtsf] lg0f{o ePsf]df ;f] lg0f{o lj?4 o;
sDkgLaf6 kf6g pRr cbfntdf d'2f rln/x]sf] / lg0f{o x'g afFsL /x]sf] Joxf]/f oxfFx? ;dIf hfgsf/L u/fpg rfxG5' .
&= o; sDkgLsf] skf]{/]6 sfof{no tyf cfof]hgf Joj:yfkg / cfof]hgf ;fO{6df ;xfos:t/df sfo{/t sd{rf/L Pj+
sfdbf/sf] ;+Vof !%! hgf /x]sf] 5 .
*= /fli6«o tyf cGt/f{li6«o kl/l:yltn] sDkgLsf] sf/f]af/df kg]{ c;/M
laleGg sf/0fn] cfof]hgfsf] lgdf{0f cjlw ldlt #! l8;]Da/ @)@) ;Dd yk ul/Psf] kl/k|]Iodf ;f]xL cg'?k
cfof]hgfsf] k/fdz{bftfsf] vr{, k|zf;lgs tyf ;+rfng ;+ef/ vr{x?, cfof]hgfn] ;fdflhs pQ/bfloTj sfo{qmd
cGtu{t ;+rfng ug]{ sfo{x?sf] vr{x? a9\g hfg] ePsf]n] o; ;DaGwdf Joj:yfkgn] laZn]if0f ;lxt k]z u/]sf]
k|ltj]bgsf] cfwf/df o; sDkgLsf] ;~rfns ;ldltsf] ldlt @)&^.)&.!& ut]sf] @)$cf}+ a}7ssf] lg0f{ofg';f/ dWo
ef]6]sf]zL hnlaB't cfof]hgfsf] s'n cBfjlws nfut cg'dfg (Revised Cost Estimate) lgdf{0f cjlwsf] Aofh afx]s
?=!% ca{ # s/f]8 @ nfv () xhf/ sfod ul/Psf] 5 . ;'?df cfof]hgfsf] nfut cg'dfg tof/ ubf{ 7]Ssf lab]zL
d'b|fcGt/u{t ;f]xL a]nfsf] k|rlnt lalgdo b/ ! cd]l/sL 8n/ a/fa/ g]kfnL ?=*).– /x]sf] lyof] . at{dfg ;dodf
g]kfnL ?k}+of cd]l/sL 8n/sf] t'ngfdf lg/Gt/ 36a9 eO/xsf] x'Fbf cfof]hgfsf] cg'dflgt nfut ;d]t ;f]xL cg'?k
km/s kg{ hfg] b]lvPsf] 5 .
cfof]hgfsf] lgdf{0f sfo{ x'Fb} ubf{ @)&! ;fn >fj0fdf uPsf] h'/] klx/f]n] c/lgsf] /fhdfu{ ca?4 ePsf] sf/0fn]
cfof]hgfsf] sfo{ k|efljt eO/x]sf] cj:yfdf @)&@ ;fn a}zfvdf uPsf] ljgfzsf/L dxfe"sDk / @)&@ sf] cflZjgb]lv
s/Lj %=% dlxgf ePsf] gfsfaGbL;d]taf6 l;lh{t k|lts"n cj:yfsf] sf/0fx?n] cfof]hgf lgdf{0f sfo{df /f]sfj6 eO{
@)&@ kmfu'gb]lv dfq lgdf{0f sfo{ z'? x'g ;s]sf]n] ;fljssf] lgdf{0f tflnsfdf s/La @ aif{ l9nf] x'g]u/L cyf{t\ #)
h'g @)!( ;Dddf ;DkGg ug]{u/L lgdf{0f sfo{tflnsf ;+zf]wg eO{ lgdf{0f sfo{ eO/x]sf] lyof] . tt\kZrft cfof]hgf
lgdf{0f sfo{sf] qmddf rfs'l:yt x]8jS;{ lgdf{0f:ynsf] d'cfAhf nufot :yfgLot/df laafbx? cfPsf]n] pQm laaf-
bx? ;dfwfg u/L pQm ;fO6 vfnL u/fO{ 7]s]bf/ sDkgLnfO{ x:tfGt/0f ug{ w/} l9nfO{ ePsf] sf/0fn] o; cl3 yk
ul/Psf] ;dofjlwdf klg lgdf{0f sfo{ ;DkGg x'g g;Sg] eO{ ;DalGwt kIfx?;Fu lj:t[t 5nkmn Pj+ u[xsfo{ u/L
cfof]hgfsf] lgdf{0f cjlw k'gM ldlt #! l8;]Da/ @)@) ;Dd yk eO{ ;f]xL cg'?k lgdf{0f sfo{ eO/x]sf]df sf]le8–!(
sf] dfxfdf/Lsf] sf/0fn] ub{f ePsf] aGbfaGbL Pj+ @)&&.)#.@$ ut] /ftL cfof]hgf lgdf{0f:yn j/k/ ef]6]sf]zL gbL Pj+
cf;kf;sf] If]qdf cfPsf] af9L÷klx/f]n] ubf{ cfof]hgfdf k'u]sf] Ifltnufotsf sf/0fn] ubf{ cfof]hgf lgdf{0f ;DkGg
x'g] cjlw yk ug]{ sfo{ k|lqmofdf /x]sf Joxf]/f o; ;Ddflgt ;efdf hfgsf/L u/fpg rfxG5' .
(= sDkgLsf] Joj;flos ;DaGw M
sDkgLsf] Joj;flos ;DaGw ljleGg ;+:yfx?;+u ;'dw'/ /x]sf] 5 . cfof]hgfn] pTkfbg ug]{ ;Dk"0f{ ljB't vl/b ug]{
u/L g]kfn ljB't k|flws/0f;+u ljB't vl/b–laqmL ;Demf}tf eO;s]sf] 5 . To;}u/L o; sDkgL;Fu k|ToIf tyf ck|ToIf
;DaGw /fVg] cGo ;+:yfx? h:t} sDkgL /lhi6«f/sf] sfof{no, lrlnd] hnljB't sDkgL ln=, /;'jfu9L hnljB't sDkgL
ln=, ;fGh]g hnljB't sDkgL ln=, g]kfn c/lgsf] xfO8«f]kfj/ ln=, l;Gw' OGe]i6d]06 s+= k|f=ln=, l;Gw'kfNrf]s xfOO«f]kfj/
s+= ln= tyf l;Gw' ef]6]sf]zL xfOO«f]kfj/ ln=, l;Gw'kfNrf]s lhNnfsf ;/sf/L sfof{nox?, sd{rf/L ;+rosf]if, Pe/]i6
a}+s ln=, g]kfn OGe]i6d]G6 a}+s ln=, ;flgdf a}+s ln=, lxdfnog a}+s ln=, d'lQmgfy ljsf; a}+s ln=tyf l;Gw'kfNrf]s
lhNnfsf :yfgLoaf;Lx? nufot;Fu klg sDkgLsf] ;'dw'/ ;DaGw /x]sf] 5 / eljiodf klg of] ;DaGw cem k|uf9 aGb}
hfg] / o;af6 sDkgL;Fusf] kf/:kl/s ;xof]udf a[l4 x'g] s'/fdf d ljZj:t 5' .
!)= ;~rfns ;ldlt M
k|d'v k|a4{s /x]sf] lrlnd] hnljB't sDkgL ln=sf] #& k|ltzt z]o/ nufgL /x]sf] x'+bf ;f] sDkgLaf6 hDdf $ hgf
;~rfnsx? tyf g]kfn ljB't k|flws/0fsf] !) k|ltzt nufgL /x]sf] x'+bf ! hgf ;~rfns, !÷! k|ltzt z]o/ nufgL
/x]sf :yfgLo $ j6f sDkgLx?sf tkm{af6 ! hgf ;b:o, C0f nufgLsf] nflu ;+emf}tf ePsf] sd{rf/L ;~rosf]ifaf6
;+rostf{sf] tkm{af6 ! hgf ;b:o u/L xfn hDdf & hgf ;~rfns ;b:ox? ;lDdlnt ;~rfns ;ldlt /x]sf] 5 .
sDkgLsf] k|aGwkq tyf lgodfjnLdf ePsf] Joa:yf cg';f/ b'O{ hgf :jtGq ;~rfns ;lxt hDdf !! hgf ;~rfns
/xg] Joa:yf /x]sf]n] ;Dk"0f{ z]o/ lgisfzg eO{ z]o/ /sd r'Qmf ePkZrft\ dfq ;~rfns ;ldltn] k"0f{tf kfpg]5 .
xfn;Dd :jtGq ;~rfns lgo'lQm ul/Psf] 5}g .
xfn ;~rfns ;ldltdf lgDgfg';f/ k|ltlglwTj /x]sf] 5 M
;~rfnsx? sfo{sfn tyf kl/jt{g x'g'sf sf/0fx? M
!= >L x//fh Gof}kfg] ;~rfns, g]kfn ljB't k|flws/0ftkm{af6 ldlt @)&! cflZjg !% ut]b]lv @)&#
sflt{s !& ;Dd / lrlnd] h=lj=s+=ln=sf] tkm{af6 @)&# sflt{s !* b]lv xfn;Dd
;~rfns ;ldltsf] cWoIf /xg' ePsf] .
@= >L n]vgfy sf]O/fnf ;~rfns, g]kfn ljB't k|flws/0fsf] tkm{af6 ldlt @)&) r}q & ut]b]lv @)&!
;fn cflZjg !$ ut];Dd / lrlnd] h=lj=s+=ln=sf] tkm{af6 ldlt @)&! kmfu'g !^
ut]b]lv xfn;Dd .
#= >L t'n;L/fd 9sfn ;~rfns, lrlnd] h=lj=s+=ln=sf] tkm{af6 ldlt @)&@ cfiff9 !^ ut]b]lv @)&^
h]i7 @* ;Dd / @)&^.)#.)# b]lv xfn;Dd .
$= >L a|h e"if0f rf}w/L ;~rfns, g]kfn ljB't k|flws/0ftkm{af6 @)&# sflt{s !* b]lv @)&& sflt{s ^
ut];Dd .
%= >L dfwa k|;fb sf]O/fnf ;~rfns, lrlnd] h=lj=s+=ln=sf] tkm{af6 @)&% d+l;/ & ut]b]lv @)&^ d+l;/ @#
ut] ;Dd .
^= >L ;'efif sdf{rfo{ ;~rfns, g]kfn c/lgsf] xfO8«f]kfj/ s+= ln=sf] tkm{af6 ldlt @)&% df3 ! ut]b]lv
@)&^ kf}if d;fGt;Dd .
&= >L w|'a e§/fO{
;~rfns, sd{rf/L ;+rosf]ifaf6 @)&% kmfNu'0f * ut]b]lv xfn;Dd .
*= >L dfwj ;fksf]6f ;~rfns, l;Gw'kfNrf]s xfO8«f]kfj/ sDkgL ln=sf] tkm{af6 @)&^ df3 ! ut] b]lv
xfn;Dd .
(= >L ;'efif s'df/ ld> ;~rfns, lrlnd] h=lj=s+=ln=sf] tkm{af6 @)&^ df3 & ut]b]lv xfn;Dd .
!!= n]vfk/LIf0f k|ltj]bgpk/ ;~rfns ;ldltsf] k|ltlqmof M
n]vfk/LIf0f k|ltj]bg ;lxt cf=a=@)&^.)&& sf] ljj/0fx? oxfFx?nfO{ pknAw u/fOPsf] 5 . n]vfk/LIf0f k|ltj]bgdf
s'g} s}lkmot b]lvPsf] 5}g . sDkgLsf] cfly{s ljj/0fx? g]kfn ljQLo k|ltj]bgdfg (Nepal Financial Reporting
Standards, NFRS) cg'?k tof/ ul/Psf] Joxf]/f oxfFx?nfO{ cjut u/fpg rfxG5' .
@)&! ;~rfns ;ldltaf6 :jLs[t eO{ nfu" eO;s]sf] 5 . sd{rf/L ;]jf zt{ ljlgodfjnLsf] xsdf o; sDkgLsf]
d'Vo k|a4{s >L lrlnd] hnljB't sDkgLn] nfu" u/]sf] ljlgodfjnL o; sDkgLdf klg ;~rfns ;ldltaf6 lg0f{o
u/fO{ ;f]xL cg';f/ kl/kfngf ul/Psf] 5 . o; sDkgLsf] cfkm\g} sd{rf/L ;]jfzt{ ljlgodfjnL th'{df u/L nfu" ug{
tof/ ul/Psf] d:of}bf >d P]g, @)&$ df ePsf k|fawfgx?;d]tsf cfwf/df cBfjlws x'g]u/L ;~rfns ;ldltaf6
ul7t pk;ldltaf6 k'g/fjnf]sg u/fO{ nfu" ug{ u[xsfo{ eO/x]sf] Joxf]/f cjut u/fpg rfxG5' . o; sDkgLcGtu{t
x'g] vl/b;DjGwL ;Dk"0f{ sfo{x?sf nflu ;fj{hlgs vl/b P]g, @)^# sf] cfwf/df th'{df u/L sfof{Gjogdf /x]sf]
cfly{s k|zf;g tyf vl/b ljlgodfjnLdf ePsf Joj:yfx?nfO{ kl/kfngf ul/Psf] 5 eg] pQm ljlgodfjnLn] g;d]6]sf
ljifox?sf] ;DjGwdf ;fj{hlgs vl/b P]g, @)^# df ePsf k|fjwfgnfO{ g} cfTd;ft ul/Psf] 5 .
sDkgL tyf cfof]hgfsf] cfly{s sf/f]jf/x?sf] n]vf+sg sfo{ Jojl:yt ug{ e/kbf]{ ;km\6j]o/sf] Joj:yf u/L o;df
;dofg's"n cBfjlws ug]{ sfo{ ul/b} cfPsf] 5 . sDkgLsf] cfjZostf cg';f/ sDkgL / cfof]hgfsf sd{rf/Lx?sf]
k]/f]n Joj:yfkg ug]{ sfo{ klg ;km\6j]o/sf] dfWodaf6 ljutb]lv g} Jojl:yt ul/b}+ cfPsf] 5 . sDkgL tyf
cfof]hgfdf xflh/L, sfh tyf cf]e/6fod Jojl:yt ug{ sfo{lalw agfO{ nfu" ul/Psf] 5 . sDkgLsf] lx;fa lstfanfO{
kf/bzL{ / ljZj;lgotfsf nflu cfGt/Ls n]vfk/LIfs lgo'lQm u/L ;f] af6 k|fKt k|ltj]bgsf] j:t'l:ylt n]vfk/LIf0f
;ldltn] cWoog u/L hfgsf/Lsf nflu ;~rfns ;ldltdf k]z ug]{ Joj:yf ldnfOPsf] 5 . tLg hgf ;~rfns /xg]
u/L Ps n]vfk/LIf0f ;ldltsf] u7g ul/Psf] 5 .
Ps hgf ;~rfns cWoIf, sfo{sf/L k|d'v, sDkgL ;lrj / ;DjlGwt ljifosf] Ps hgf sd{rf/L ;b:o /xg] u/L Ps
sd{rf/L kbk"lt{ ;ldlt u7g ul/Psf] 5 . sd{rf/L kbk"lt{ ug]{, lgod ljlgod ;+zf]wg tyf kl/dfh{gsf nflu ;~rfns
;ldltdf l;kmfl/; ug]{ nufotsf sfo{x? o; ;ldltn] ug]{ u/]sf] 5 .
o; sDkgLaf6 lgdf{0f eO/x]sf] dWo ef]6]sf]zL hnljB't cfof]hgfsf] sfo{k|ult cg'udg Pj+ d"Nof+sg ug{ tyf
cfof]hgf lgdf{0f sfo{df ;xhLs/0f ug{ ;~rfns ;ldltn] rf/ hgf ;~rfns / sfo{sf/L k|d'v ;b:o /x]sf] Ps
cfof]hgf sfof{Gjog cg'udg ;ldlt (Project Implementation Monitoring Committee) agfO{ lqmofzLn agfOPsf]
5 . o; ;ldltn] cfof]hgf lgdf{0f sfo{sf] cg'udg ug'{sf ;fy} cfjZostfg';f/ a}7s a;L cfof]hgfdf cfOk/]sf
ljleGg ;d:ofx?pk/ 5nkmn Pj+ u[xsfo{ u/L ;dfwfgsf pkfox?;lxt ;~rfns ;ldltdf k]z ug]{ tyf cfjZos
b]lvPsf ljifodf cfof]hgf Joj:yfkgnfO{ lgb]{zg lbg] kl/kf6L canDag u/L cfof]hgf lgdf{0f sfo{df ;dGjo,
;xhLs/0f / lgoGq0f ul/Psf] 5 .
!%= Joa:yfkg vr{ M
o; sDkgLcGtu{t dWo ef]6]sf]zL hnljB't cfof]hgf lgdf{0fsf] qmddf /x]sf] x'Fbf o; sDkgLsf] s]Gb|Lo sfof{nodf
sfo{/t sd{rf/L vr{ tyf x|f; vr{nufot cGo sfof{no ;+rfng ug{ nfu]sf] vr{ ?=#,)#,@*,))#.– / Finance Charge
?=@,$(,!#,(@&.– ;d]tnfO{ Joa:yfkg vr{ dflgPsf] 5, h; cg';f/ cf=a=@)&^÷)&& df hDdf ?=%,%@,$!,(#).–
vr{ ePsf] 5 .
!^= n]vfk/LIf0f ;ldlt
sDkgL P]g, @)^# sf] bkmf !^$ df ePsf] Joj:yf cg';f/ sDkgLsf] ;~rfns ;ldltn] Ps n]vfk/LIf0f ;ldlt u7g
u/]sf] 5 . pQm ;ldltdf lgDgfg';f/sf ;~rfnsx? /xg' ePsf] 5 M
-!_ >L n]vgfy sf]O/fnf cWoIf, ldlt @)&! r}q !% ut]b]lv xfn;Dd .
-#_ >L w|'a e§/fO{ ;b:o, @)&% kmfNu'0f @% ut]b]lv xfn;Dd .
-#_ >L ;'efif s'df/ ld> ;b:o, @)&^ df3 !& ut]b]lv xfn;Dd . -@)&^ d+l;/ @# ut];Dd >L dfwj k|;fb
sf]O/fnf ;b:o /xg' ePsf]]_ .
ah]6 k'g/fjnf]sg ug{, n]vfk/LIf0f k|ltj]bgpk/ 5nkmn ug{, cfjlws ?kdf lx;fa lstfasf] lg/LIf0f ug{, n]vfk/LIfs
lgo'lQmsf nflu l;kmfl/; ug]{ nufotsf sfo{x?sf nflu cf=a=@)&^÷)&& df n]vfk/LIf0f ;ldltsf] a}7s hDdf ^
k6s a;]sf] 5 .
dWo ef]6]sf]zL hnljB't sDkgLsf] ljQLo Joj:yfkgdf ;xof]u / ;b\efj /fVg] sd{rf/L ;+rosf]if tyf ljQLo
;+:yfx?k|lt cfef/ JoQm ub{5' .
cGTodf, ;Dk"0f{ z]o/wgL dxfg'efjx?n] sDkgL / sDkgL ;~rfns ;ldltk|lt b]vfpg' ePsf] ;xof]u, ;b\efj /
ljZjf;sf] lgldQ d pxfFx?k|lt xflb{s wGojfb 1fkg ug{ rfxG5' / cfufdL lbgx?df klg o;/L g} lg/Gt/ ;fy
lbg'x'g]5 eGg] cfzf JoQm ub{5' .
wGojfb,
cWoIf
dWo ef]6]sf]zL hnljB't sDkgL ln=
dxf/fhu+h, sf7df8f}+ .
ldlt @)&&÷)(÷!# ut] .
l;Gw'kfNrf]s lhNnfdf lgdf{0fflwg !)@ d]=jf= Ifdtfsf] dWo ef]6]sf]zL hnljB't cfof]hgf lgdf{0f :ynsf] /]vf+sg
cf=a=
@)&^÷)&& sf]
n]vfk/LIf0f ePsf
ljQLo
ljj/0fx? M
Equity
Share Capital 6 4,500,000,000 4,500,000,000
Retained Earnings 7 (252,526,701) (197,495,379)
Total Equity 4,247,473,299 4,302,504,621
……………………… ………………………
Dhurba Bhattarai Braj Bhushan Chaudhary
Member Member As per
As per our
our report
report of
of even date
……………………… ………………………
Bharat Shamser Bhattarai Mani Kumar Kafle
Chief Finance Officer Chief Executive Officer
nd th
Date :22 October 2020 (06 Kartik 2077)
Expenses
Administrative and Other Operating Expenses 8,13 29,415,970 36,945,730
Depreciation 1.1 912,033 1,143,472
……………………… ………………………
Dhurba Bhattarai Braj Bhushan Chaudhary
Member Member As per our
As per our report
report of
o even date
……………………… ………………………
Bharat Shamser Bhattarai Mani Kumar Kafle
Chief Finance Officer Chief Executive Officer
Madhya
Madhya Bhotekoshi
Madhya Bhotekoshi
Bhotekoshi
JalavidyutJalavidyut
CompanyJalavidyut
Limited Company
Company Limited Limited
StatementStatementStatement
of Cash of Cash of
Flows Cash Flows
Flows
For the year For
Forended the
the year year
31stended ended
Ashadh
31st2077 31st
Ashadh Ashadh
(15 July
20772020) 20772020)
(15 July (15 July 2020)
NRs. NRs. NRs.
Restated* Restated* Restated*
31.03.2077 31.03.2077 31.03.2077
Particulars
Particulars Particulars 31.03.2076 31.03.2076 31.03.2076
(16.07.2020) (16.07.2020) (16.07.2020)
(16.07.2019) (16.07.2019) (16.07.2019)
Cash Flow from Cash
Cash Operating
Flow Flow from from Operating
Activities
Operating Activities
Activities
Profit
Profit beforeProfit
Tax beforebefore Tax Tax (55,031,322) (55,031,322) (55,031,322)
(51,058,435) (51,058,435) (51,058,435)
Adjustments
AdjustmentsAdjustments
Depreciation
Depreciation Depreciation 9,449,880 9,449,880 9,449,880
6,433,461 6,433,461 6,433,461
Income from IncomeIncome
Investment from from
and Investment
Investment
Bank Deposit
and BankandDeposit
Bank Deposit - (64,278,192)
- -
(64,278,192) (64,278,192)
Finance Charge Finance
Finance Charge
Charge 24,913,927 24,913,927 24,913,927
13,205,918 13,205,918 13,205,918
Share
Share isue expenses
Share of isue
isue previousexpenses
expenses year of previous
of previous year year - -
- 1,231,500 1,231,500 1,231,500
Movements in Movements
Movements
Working Capital in Working
in Working Capital Capital
(Increase)/Decrease
(Increase)/Decrease
(Increase)/Decrease
in Inventory in Inventory in Inventory 135,788 135,788(154,301) 135,788
(154,301) (154,301)
(Increase)/Decrease
(Increase)/Decrease
(Increase)/Decrease
in Prepayments in Prepayments
in Prepayments (268,383) (268,383)
(268,383)(318,818) (318,818) (318,818)
(Increase)/Decrease
(Increase)/Decrease
(Increase)/Decrease
in Advances, in in Advances,
Deposits
Advances, Other Deposits
and Deposits and Otherand Other
Receivables
Receivables Receivables 110,872,434
(36,173,254) (36,173,254) 110,872,434
(36,173,254) 110,872,434
Increase/(Decrease)
Increase/(Decrease)
Increase/(Decrease)
in Provisions in Provisions in Provisions 648,128 648,128 791,280 648,128 791,280 791,280
Increase/(Decrease)
Increase/(Decrease)
Increase/(Decrease)
in Trade anf other in Trade
in Trade
payable anfpayable
anf other other payable 64,631,132 64,631,132 64,631,132
29,358,105 29,358,105 29,358,105
Income
Income TaxesIncome
Paid TaxesTaxes PaidPaid - - - - - -
Total AdjustmentsTotal
Total Adjustments
Adjustments 63,337,218 63,337,218 63,337,218
97,141,388 97,141,388 97,141,388
Net Cash flow NetNet
from Cash
Cash flowflow
Operating from from
ActivitiesOperating
Operating Activities
(A)Activities (A) (A) 8,305,896 8,305,896 8,305,896
46,082,953 46,082,953 46,082,953
Cash Flow from Cash
Cash Investing
Flow Flow from from
ActivitiesInvesting
Investing Activities
Activities
Increase
Increase in Property,
Increase Plant inand
Property,
in Property, Plant Plant
Equipment and Equipment
and Equipment (1,209,007) (1,209,007) (1,209,007)
(1,014,706.88) (1,014,706.88) (1,014,706.88)
Increase in CWIP Increase
Increase in CWIP
in CWIP (1,981,091,824) (1,981,091,824)
(1,981,091,824)
(1,127,942,565.89)
(1,127,942,565.89) (1,127,942,565.89)
Proceeds
Proceeds fromProceeds
Sale of Asset
from from
Sale Sale of Asset
of Asset - - -
Decrease/
Decrease/ (Increase)
Decrease/ (Increase)
in Investment
(Increase) in Investment
in Investment 920,000,000 920,000,000 920,000,000
(1,170,000,000)(1,170,000,000) (1,170,000,000)
Income
Income from Income
Investment from from
and Investment
Investment
Bank Deposit
and BankandDeposit
Bank Deposit - -
-64,278,192 64,278,192 64,278,192
Net Cash Flow Net Net
from
CashCash
Investing
Flow Flow
from from
ActivitiesInvesting
Investing Activities
(B)Activities (B) (B)
(1,062,300,831) (1,062,300,831)
(1,062,300,831)
(2,234,679,081)(2,234,679,081) (2,234,679,081)
Cash Flow from Cash
Cash Financing
Flow Flow from from Financing
Activities
Financing Activities
Activities
Increase/
Increase/ (Decrease)
Increase/ (Decrease)
in (Decrease)
Capital in Capital
in Capital - 1,440,000,000
- -
1,440,000,000 1,440,000,000
Increase/
Increase/ (Decrease)
Increase/ in (Decrease)
Long(Decrease) in Term
TerminBorrowings
Long LongBorrowings
Term Borrowings 1,114,340,8861,114,340,886 1,114,340,886
547,401,891 547,401,891 547,401,891
Net Cash Flow Net Net
from
CashCash
Financing
Flow Flow
from from
ActivitiesFinancing
Financing ( CActivities
) Activities
(C) ( 1,114,340,886
C) 1,114,340,886 1,114,340,886
1,987,401,891 1,987,401,891 1,987,401,891
inNet
Net Increase Net CashIncrease
Increase(A+B+C) in Cash
in Cash (A+B+C)(A+B+C) 60,345,950 60,345,950 60,345,950
(201,194,238) (201,194,238) (201,194,238)
Cash at BeginningCash
Cash at at
theBeginning
ofBeginning Year of theofYear the Year 74,889,988 74,889,988 74,889,988
276,084,226 276,084,226 276,084,226
Cash at the End Cash
Cash ofattheatYear
the the
EndEnd of theofYear
the Year 135,235,939 135,235,939 135,235,939
74,889,988 74,889,988 74,889,988
(1) (1) (0) (1) (0) (0)
……………………… ………………………
……………………… ………………………. ……………………….……………………….…………..………. …………..………. …………..……….
Tulasi
Tulasi Ram Dhakal
Tulasi Ram
Ram Dhakal
Dhakal Lekhanath Koirala Lekhanath Koirala
Lekhanath Koirala Hara Raj Neupane Hara Raj Neupane
Hara Raj Neupane
Member Member
Member Member Member Member Chairman Chairman Chairman
……………………… ………………………
……………………… ……………………… ……………………… ………………………
Dhurba
Dhurba Bhattarai
Dhurba Bhattarai
Bhattarai Braj BhushanBraj
Chaudhary Braj
Bhushan Bhushan Chaudhary
Chaudhary
Member Member
Member Member Member Member As per our report
As perofour
even date ofAs
report per
even our report of ev
date
……………………… ………………………
……………………… ……………………… ……………………… ……………………… ……………………… ………………………………………………
Subhash
Subhash Kumar Kumar
MishraKumar
Subhash Mishra
Mishra Madhav Sapkota Madhav Sapkota
Madhav Sapkota C.A. Dhruba AdhikariC.A. Dhruba Adhika
C.A. Dhruba Adhikari
Member Member
Member Member Member Member MGS & Associates, MGS & Associates,
MGS & Associates,
Chartered AccountantChartered Accountan
Chartered Accountant
……………………… ………………………
……………………… ……………………… ……………………… ………………………
Bharat ShamserBharat
Bharat Shamser
Bhattarai
Shamser Bhattarai
Bhattarai Mani KumarMani
Mani Kumar Kafle KafleKumar Kafle
Chief
Chief FinanceChief
Officer Finance
Finance Officer
Officer Chief Executive
Chief
Officer Chief
Executive Executive Officer
Officer
……………………… ………………………
Dhurba Bhattarai Braj Bhushan Chaudhary
Member Member As per our report of even
……………………… ………………………
Bharat Shamser Bhattarai Mani Kumar Kafle
Chief Finance Officer Chief Executive Officer
nd th
Date :22 October 2020 (06 Kartik 2077)
Municipality & Bhotekoshi Gaunpalika. It has entered into an agreement with NEA for
bulk electricity supply at rates agreed upon in Power Purchase Agreement (PPA). The
annual energy generation from the plant is estimated to be approximately 542,297,900
KWh.
2.Statement of Compliance
The Financial Statements have been prepared in accordance with Nepal Financial
Reporting Standards (NFRS) to the extent applicable and as published by the Accounting
Standards Board (ASB) Nepal and is approved by the 225th Meeting of Board of
Directors held on 22nd October 2020 AD (2077/07/06 BS) and have been recommended
for approval by shareholders in the 9th Annual General Meeting.
3. IFRIC 12 Considerations
The company has considered applicability of IFRIC 12 Service Concession Agreement,
issued by International Accounting Standard Board (IASB) for preparation and
presentation of financial statements. Madhya Bhotekoshi Jalavidyut Company Ltd.
(MBJCL), after due consideration has not applied IFRIC 12 while preparing these
financial statements on the following grounds.
a. The company sells electricity to Nepal Electricity Authority at price independent
of the price charged by NEA to general public. NEA for the ultimate sale of
electricity is bound by the rates determined by Electricity Tariff Commission set
up by the government, whereas NEA purchases electricity on the basis of different
commercial agreement with the power producers. Electricity Tariff Commission
does not determine the rate at which NEA purchases or has to purchase from the
power producers. There have been instances where the rates charged by NEA to the
general public is lower than it paid to some of the power producers.
b. The license agreement with Department of Electricity Development (DoED) for
Middle Bhotekoshi Hydroelectric Project being developed by MBJCL does not
obligate the company to sell electricity to NEA or any specific buyer.
c. The company does not receive any specific concession for the use of the natural
resource. The company has to pay to the government for the use of the natural
resources in the form of royalty.
d. The company under Power Purchase Agreement (PPA) sells energy to NEA and not
directly to the general public.
e. Though the project is to be transferred to the government at the end of the licence
period the legal title of the project is with the company, including the control of
access to the project site. In addition the company has right to pledge the assets as
lien for availing finances from financial institutions.
of their liquidity by considering current and non-current nature which are further detailed
in relevant sections.
Statement of Profit or Loss and Other Comprehensive Income
The elements of Statement of Profit or Loss and Other Comprehensive Income has been
prepared using classification ‘by function’ method. The details of revenue, expenses,
income, gains and/ or losses have been disclosed in the relevant section of this notes.
Earnings per share has been disclosed in the face of ‘Statement of Profit or Loss and
Other Comprehensive Income’ in accordance with the NAS 33.
Statement of Cash Flows
The statement of Cash Flows has been prepared using indirect method and the activities
has been grouped under three major categories (Cash flows from operating activities, Cash
flows from investing activities and Cash flows from financing activities) in accordance
with NAS 07.
Statements of Changes in Equity
The Statements of Changes in Equity has been prepared disclosing changes in each
elements of equity.
7. Accounting Policies and Accounting Estimates
Accounting Polices
The Company, under NFRS, is required to apply accounting policies to most appropriately
suit its circumstances and operating environment. The preparation of Financial Statements
in conformity with the Policy requires management to make judgments, estimates and
assumptions in respect of the application of accounting policies and the reported amounts
of assets, liabilities, income and expenses.
Specific accounting policies have been included in the relevant notes for each item of the
Financial Statements. The effect and nature of the changes, if any, have been disclosed.
Accounting Estimates
The preparation of Financial Statements in line with NFRS requires management to
make estimates and assumptions that affect the reported amounts of assets and liabilities
and disclosure of contingent assets and liabilities at the date of Financial Statements and
the reported amounts of revenue and expenses during the reporting period.
Management has applied estimation in preparing and presenting the Financial Statements.
The estimates and the underlying assumptions are reviewed on an on-going basis.
Revision to accounting estimates are recognised in the period in which the estimates
are revised, if the revisions affect only that period; they are recognised in the period of
revision and the future periods if the revisions affect both current and future periods.
Specific accounting estimates have been included in the relevant section of the notes
wherever the estimates have been applied along with the nature and effect of changes of
30 dWo ef]6]sf]zL hnljB't sDkgL lnld6]8
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On disposal of an item of PPE or when no economic benefits are expected from its use
or disposal, the carrying amount of an item is derecognised. The gain or loss arising from
the disposal of an item of PPE is the difference between net disposal proceeds, if any,
and the carrying amount of that item and is recognised in the Statement of Profit or Loss.
1.1 Change in Classification, Useful Lives and Depreciation Method
1.1.1 Re-classification
Assets have been reclassified wherever required for compliance with NFRS. Capital
work in progress, are assets that are in the process of construction or installation have
been reported under PPE without charging depreciation. These were previously being
shown separately from property plant and equipment.
The Company used to carry the costs of access road as a separate component of PPE even
though direct control and ownership of such road is not with the Company. However,
under the provisions of NFRS, costs that are directly attributable to bringing asset to the
location and condition necessary for it to be capable of operating in manner intended are to
be included in the cost of PPE. Therefore, once the project is completed and depreciation
on project assets is started, the cost of access road will be systematically apportioned to
the assets at the generation site as directly attributable cots.
1.1.2 Estimation of Useful Lives and Depreciation Method used
The useful life of assets has been reassessed and adjusted as at the date of opening NFRS
SFP. Depreciation method has been selected considering the pattern of inflow of economic
benefits to the organization and thereby depreciated using Diminishing Balance Method
(DBM).
The Project is still in construction and, therefore, the depreciation on Project assets have
not been started and estimation of life of project assets is not viable.
However, the Company has estimated the life of completed assets of as follows:
recognized as Capital Work in Progress (CWIP) and are carried at cost, less accumulated
impairment losses, if any.
*The balance of interest expenses capitalised in CWIP have been adjusted with (for
opening balance and current year with comparatives) interest income generated
from temporary deposit of funds in BFIs.
Depreciation on these assets commence when these assets are ready for their intended
use. These items are shown at cost and disclosed as CWIP under PPE.
All the costs directly related to the development of the projects are charged to the CWIP
and carried until the assets are ready to be used to be recognised under property plant
and equipment. Any charges are subsequently transferred to CWIP as they directly and
indirectly contribute toward creation of those assets (also refer Note 12). Expenses that
are of administrative nature are also included in the cost of CWIP as these expenses are
considered directly attributable to the project cost by the Management.
1.1.7 Restriction on PPE
MBJCL has obtained the licence for operation from the Ministry of Energy for a period
of 35 years (i.e. from B.S 2070-08-18 to B.S. 2105-08-17), the useful life of assets of the
project cannot exceed 35 years even if the economic life of the asset is more. After the
end of 35 years of operation, MBJCL will have to transfer the entire generation unit to
Government of Nepal under BOOT provision.
36
Schedule of 2076-77 (NRs.)
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The above statement of Property, Plant and Equipment comprise assets of both project
office and corporate office. The assets of Project office are directly related with the project
and the depreciation on the project site assets form part of project cost and, therefore,
capitalized to Capital Work in Progress. However, on the other hand, depreciation on
assets of corporate office is of administrative nature and hence expensed off to Income
Statement.
The details of depreciation capitalized and expensed off to Income Statement is as
follows:
3. Inventory
Inventories are carried at the lower of cost or net realisable value (NRV). Cost comprises
of all costs of purchase, costs of conversion and other costs incurred in bringing the
inventories to their present location and condition.
Cost is measured using First In First Out (FIFO) method.
The details about inventory of the Company is as under:
5. Financial Instrument
The company classifies financial assets and financial liabilities in accordance with the
6. Share Capital
The company’s registered share capital structure is as follows: (NRs.)
It is the Company’s policy to net off share issue expenses with the capital collected under
NFRS. However, the Company’s share capital has not been adjusted for such expenses
as they pertain to periods of non-adjusting events of the Company and will be net off
from share capital in subsequent year where share capital is recognised. Therefore, share
issue expenses incurred for the year is deferred and will be settled once the share capital
is recognised.
7. Retained Earnings
The details of retained earnings is as given below: (NRs.)
8. Employee Benefits
The company provides employee benefits in accordance to its by-laws in compliance
with the local laws and regulations. The employee benefits are classified as current
benefits and post-employment benefits.
8.1 Current Employee Benefits
Current period Employee benefit costs are as follows: (NRs.)
11. Provisions
When the Company has a present obligation (legal or constructive) as a result of a past
event, provisions are recognized only if it is probable that a transfer of economic benefits
will be required to settle the obligation and a reliable estimate of the amount of obligation
can be made.
No any transactions took place with the parent company during the year.
18.2 Directors and their Relatives
The Company has 11-membered Board of Directors (BoD) appointed under the provisions
of Companies Act 2073. Except for the following transactions, the Company has not
conducted any other transaction with directors or their relatives during the financial year
2075-76 (2018/019).
been affected much as the work was carried on smoothly. There is no requirement for
suspension of capitalisation of borrowing cost as outlined by NAS 23.
19. Operating Segment
NFRS 8 Operating Segments requires particular classes of entities (essentially those
with publicly traded securities) to disclose information about their operating segments,
products and services, the geographical areas in which they operate, and their major
customers.
The Company has only one reportable operating segment (both in terms of geography
and products) and therefore, identification, classification and disclosure of separate
reportable operating segments in accordance with NFRS 8 is not disclosed separately.
20. Interim Reports
Interim reports have been publicly reported in accordance with the requirement of
Securities Board of Nepal (SEBON) and Nepal Stock Exchange Ltd. (NEPSE). These
requirements are materially aligned with the requirements of NAS 34.
21. Contingent Liabilities and Commitments
21.1 Contingent Liabilities
A contingent liability is identified as follows:
(a) A possible obligation that arises from past events and whose existence will be
confirmed only by the occurrence or non-occurrence of one or more uncertain
future events not wholly within the control of the entity; or
(b) A present obligation that arises from past events but is not recognised because:
(i) It is not probable that an outflow of resources embodying economic benefits
will be required to settle the obligation; or
(ii) The amount of the obligation cannot be measured with sufficient reliability.
The Company discloses contingent liabilities unless the possibility of an outflow
of resources embodying economic benefits is remote. Followings are the details of
contingent liabilities which has the possibility of outflow of resources:
21.1.1 Contingent Liability due to extension in Commercial Date of Operation
(COD):
As per section 10 of Power Purchase Agreement (PPA) entered into between the Company
and NEA, if the Company could not supply the agreed power to NEA, it will be penalised
as per said section. The Required Commercial date of Operation (RCoD) was agreed
with NEA to be extended to 2076-12-28 BS from 2074-03-01 BS as on 2074-03-01 BS
which is further extended to February 28, 2021.
However, no any agreement is entered into regarding waiver of penalties to be imposed
by NEA due to extention of CoD. Therefore, the company may have to incur substantial
penalty amount due to extension of CoD.
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SALIENT FEATURES
S. No. Features Description
1. Location Sindhupalchowk District
2. Type of Project Run-of-River (ROR)
3. Hydrology
Catchment area (Dam site) 2284 km2
90% dependable flow 17.0 m3/sec
Design flow 50.8 m3/sec
Design flood (100 years) 1330 m3/sec
4. Geology Biotite schist, quartzite and siliceous dolomite
5. Head
Gross 235 m
Net 222 m
6. Headworks
Weir Type Gated Weir Type
Gate Size & Nos. 10 m (w) x 7.4 m (h) & 3 Nos.
Undersluice Size Single Bay 10 m (w) & x 9.4 m (h)
Foundation Material Bed rock
Maximum Discharge 1330 m3/sec
Type of Energy Dissipation Downstream Stilling Pool
7. Desanding Basin
Type Triple Chamber
Size 100 m (l) x 13 m (w) x 8.5 m (h)
8. Pressure Conduit 380 m (l) x 5.6m (dia.)
9. Headrace Tunnel
Length 7124 m
Size 5.7 m (w) x 5.7 m (h)
Spillway Concrete
Headworks Activities
Hydromechanical Workshop
Cofferdam Construction