jflif{s k|ltj]bg 1

#( cf}+ jflif{s k|ltj]bg

@)&(÷*)
 ;~rfns ;ldlt

>L pk]Gb| k|;fb kf}8]n

cWoIf
;+:yfks ;d"x

>L lgjf{0f s'df/ rf}w/L >L dno d'vhL{ >LdtL cfzf /f0ff clwsf/L
;~rfns ;~rfns :jtGq ;~rfns
;+:yfks ;d"x ;+:yfks ;d"x

>L cgGt kf}8\ofn >L k|ljg l6j8]jfnf >L P=cf/=Pd= ghd'; zlsa
;~rfns ;~rfns ;~rfns
;j{;fwf/0f ;d"x ;j{;fwf/0f ;d"x ;+:yfks ;d"x

>L ljZjk|sfz kf}8]n

sDkgL ;lrj
 glan a}+s lnld6]8sf]
#( cf}+ jflif{s ;fwf/0f;ef ;DaGwL ;"rgf
o; a}+ssf] ldlt @)*)÷)*÷!$ df a;]sf] ;~rfns ;ldltsf] a}7ssf]] lg0f{ofg';f/ lgDglnlvt ldlt, :yfg / ;dodf b]xfosf ljifox?df
5nkmn ug{sf nflu a}+ssf] #( cf}“ jflif{s ;fwf/0f;ef af]nfOPsf] x'“bf sDkgL P]g, @)^# sf] bkmf ^& cg';f/ z]o/wgL dxfg'efjx?nfO{
hfgsf/L u/fp“b} plNnlvt ;efdf ;xeflutf hgfO{lbg' x'g ;ljgo cg'/f]w ;lxt of] ;"rgf k|sflzt ul/Psf] 5 M

!= ldlt, :yfg tyf ;do

ldlt M @)*) ;fn kf}if !@ ut], laxLaf/ -tbg';f/ @* l8;]Da/ @)@#_
:yfg M cfdL{ clkm;;{ Sna, eb|sfnL, sf7df8f}+
;do M laxfg !)M)) ah]b]lv

@= 5nkmnsf ljifox?M
-s_ ;fdfGo k|:tfj
!= ;~rfns ;ldltsf] k|ltj]bg @)&(÷*) kfl/t ug]{,
@= n]vfk/LIfssf] k|ltj]bg ;lxtsf] @)*) ;fn cfiff9 d;fGtsf] ljQLo cj:yfsf] ljj/0f tyf ;f]xL ldltdf ;dfKt cf=j= @)&(÷*) sf]
gfkmf gf]S;fg lx;fa tyf gub k|jfx ljj/0f nufotsf ljQLo ljj/0fx? :jLs[t ug]{,
#= o; a}+ssf ;xfos sDkgLx? æglan O{Ge]i6d]06 a}+ls· lnld6]8Æ / æglan :6s l8n/ lnld6]8 -;fljs glan ;]So'l/l6h lnld6]8_Æ sf]
cf=j= @)&(÷*) sf] ljQLo ljj/0f ;lxtsf] PsLs[t (Consolidated) ljQLo ljj/0f :jLs[t ug]{,
$= ;~rfns ;ldltn] k|:tfj u/]adf]lhd @)*) ;fn cfiff9 d;fGtdf sfod /x]sf] r'Qmf k"“hLsf] !! k|ltztsf b/n] x'g cfpg]
?=@,(&,^@,^(,^$)=@! a/fa/sf] gub nfef+z ljt/0f :jLs[t ug]{,
%= cf=j= @)*)÷*! -;g\ @)@#÷@$_ sf nflu n]vfk/LIfs lgo'Qm ug]{ / lghsf] kfl/>lds lgwf{/0f ug]{ -a}+s tyf ljQLo ;+:yf ;DaGwL P]g,
@)&# sf] bkmf ^#-@_ cg';f/ jt{dfg n]vfk/LIfs SAR Associates & P.J. P.N. & Co. k'gM lgo'Qm x'g of]Uo x'g'x'Gg_ .

-v_ ljz]if k|:tfj

!= a}+ssf] lgodfjnLsf lgodx? @s=-em_, ^-(_, (-!_, !)-$_, !)-%_, @)-!_ / #@-@_ df ;+zf]wg :jLs[t ug]{ tyf k|:tfljt ;+zf]wgdf
lgodgsf/L lgsfoaf6 k]m/abnsf] ;'emfj k|fKt ePdf cfjZos kl/dfh{g, ;+zf]wg tyf ;dfof]hg ug{ ;~rfns ;ldlt -jf ;ldltn]
tf]s]sf] JolQm_ nfO{ clVtof/L lbg] .
@= cf=j= @)&(÷*) df ;+:yfut ;fdflhs pQ/bfloTj cGtu{t ePsf] vr{ sDkgL P]g, @)^# sf] bkmf !)%-!_-u_sf] k|of]hgsf nflu
cg'df]bg ug]{ .

-u_ ljljw

lj=;+= @)*) cfiff9 d;fGtsf] ljQLo cj:yfsf] ljj/0f, ;f]xL ldltdf ;dfKt cfly{s jif{sf] gfkmf gf]S;fg lx;fa tyf ;~rfns
;ldltsf] k|ltj]bg a}+ssf] j]a;fO6 www.nabilbank.com df ;d]t x]g{ ;lsg]5 .

;~rfns ;ldltsf] lg0f{ofg';f/

sDkgL ;lrj
 ;fwf/0f;ef ;DaGwL cGo hfgsf/L
!= gub nfef+z k|of]hgsf] lgldQ ldlt @)*)÷)*÷@( ut] Ps lbgsf nflu z]o/wgL btf{ k'l:tsf aGb ul/g]5 .
@= ;efdf efu lng OR5's z]o/wgLn] ;efsf] lbg ;ef z'? x'g'eGbf klxn] g} pkl:yt eO{ xflh/L k'l:tsfdf b:tvt ug'{ kg]{5 . xflh/L
k'l:tsf ;f] lbg laxfg (M)) ah]b]lv v'Nnf x'g]5 .
# ;efdf k|j]zsf nflu DMAT Account No. jf cfˆgf] kl/ro v'Ng] s'g} kl/ro kq clgjfo{ ?kdf lnO{ cfpg' x'g cg'/f]w 5, cGoyf ;efsIfleq
k|j]z ug{ kfOg] 5}g .
$= ;efdf efu lngsf nflu cfˆgf] k|ltlglw -k|f]S;L_ lgo'Qm ug{ rfxg] z]o/wgLn] cfkm\gf ;Dk"0f{ z]o/sf] Pp6} k|ltlglw x'g] u/L k|f]S;L
kmf/fd e/L ;ef z'? x'g'eGbf sDtLdf &@ 306f cufl8 g} laxfg !)M)) ah]leq >L glan O{Ge]i6d]06 a}+ls· lnld6]8, gf/fo0frf}/, gS;fndf btf{
ul/;Sg' kg]{5 . pQm lbg ;fj{hlgs labf k/]sf] v08df klg plNnlvt k|of]hgsf] lgldQ pQm sfof{no v'Nnf /xg]5 . a}+ssf z]o/wgLnfO{ dfq
k|f]S;L lgo'Qm ug{ ;lsg]5 tyf PseGbf a9L JolQmnfO{ z]o/ ljefhg u/L jf cGo s'g} lsl;daf6 5'6\6fP/ lbOPsf] k|f]S;L ab/ x'g]5 .
%= ;efdf efu lng / dtbfg ug{sf nflu k|ltlglw -k|f]S;L_ lgo'Qm ul/;s]kl5 k|ltlglw km]/abn ug{ rfx]df ;ef z'? x'g'eGbf sDtLdf $*
306f cufl8 g} laxfg !)M)) ah]leq >L glan O{Ge]i6d]06 a}+ls· lnld6]8, gf/fo0frf}/, gS;fndf k|fKt x'g] u/L ;f] sf] ;"rgf k7fpg' kg]{5 .
pQm lbg ;fj{hlgs labf k/]sf v08df klg plNnlvt k|of]hgsf] lgldQ pQm sfof{no v'Nnf /xg]5 .
^= ;+o'Qm ?kdf z]o/ u|x0f ug]{ z]o/wgLx?sf xsdf z]o/wgLsf] nut lstfadf klxn] gfd pNn]v ePsf] JolQmn] jf ;+o'Qm gfd dWo]af6
;j{;Ddltdf lgo'Qm s'g} Pshgf z]o/wgLn] jf ;j{;Ddltaf6 lgo'Qm k|f]S;Ln] dfq ;efdf efu lng / dtbfg ug{ kfpg]5 . sDkgLsf]
xsdf cflwsfl/s kq ;lxt pkl:yt x'g'kg]{5 .
&= gfafns tyf dfgl;s ?kdf czQm z]o/wgLsf] tkm{af6 ;+/Ifssf] ?kdf gfd btf{ ePsf] JolQmn] ;efdf efu lng tyf k|f]S;L lgo'Qm
ug{ ;Sg'x'g]5 .
*= 5nkmnsf] ljifo cGtu{t ljljw zLif{ssf] ;DaGwdf z]o/wgL dxfg'efjx?n] s'g} ljifo pk/ 5nkmn ug{ rfxg'ePdf ;f] ljifo af/] ;ef
x'g'eGbf & -;ft_ lbg cufj} sDkgL ;lrj dfkm{t\ a}+s ;~rfns ;ldltsf cWoIfnfO{ lnlvt hfgsf/L lbg'kg]{5 .
(= z]o/wgL dxfg'efjn]] ;efdf pkl:yt x'“bf ;'/Iffsf] b[li6sf]0fn] oyfzSo emf]nf, Kofs]6 cflb glnO{ cfpg' x'g cg'/f]w 5 . ;'/IffsdL{n]
;efsIfdf k|j]z ug]{ JolQmsf] cfjZostfg'?k ;'/Iff hf“r ug{ ;Sg] x'“bf ;f] sfo{df ;xof]u ul/lbg' x'g ;d]t cg'/f]w ul/G5 .
>L ;~rfns ;ldlt
glan a}+s lnld6]8
tLgwf/f, b/af/dfu{, sf7df8f}+ .

ljifoM k|ltlglw lgo'Qm u/]sf] af/] .

dxfzo,

============================= lhNnf ================================================ g=kf=÷uf=kf= j8f g+= ==================== a:g] d÷xfdL =======================================================================
=========================================================================n] To; a}+ssf] z]o/wgLsf] x}l;otn] ldlt @)*)÷)(÷!@ ut] lalxjf/sf lbg x'g] #( cf}+ jflif{s
;fwf/0f;efdf :jo+ pkl:yt eO{ 5nkmn tyf lg0f{odf ;xefuL x'g g;Sg] ePsfn] pQm ;efdf efu lng tyf dtbfg ug{sf nflu
============================ lhNnf ==================================== g=kf=÷uf=kf= j8f g+= ======= a:g] To; sDkgLsf z]o/wgL >L =============================================================
====================== -z]o/wgL kl/ro g+÷lxtu|fxL (BOID) g+====================================_ nfO{ d]/f]÷xfd|f] k|ltlglw dgf]lgt u/L k7fPsf 5'÷5f}“ .

k|ltlglwsf] lgj]bssf]
b:tvtM b:tvtM
gfdM gfdM
7]ufgfM
z]o/wgL kl/ro g+=M
lxtu|fxL (BOID) g+=
z]o/ ;+VofM

s[kof oxfF sf6\g'xf];M =====================================================================================================================================================================================================================

z]o/wgLsf] gfdM >L ============================================================================== z]o/wgL kl/ro g+=÷l8Dof6 g++=M===================================

z]o/ ;+VofM

glan a}+s lnld6]8sf] #( cf}+ jflif{s ;fwf/0f;efdf pkl:yt x'g hf/L ul/Psf]
k|j]z kq

z]o/wgLsf] x:tfIf/ sDkgL ;lrj

=================================== ================================
ljifo ;"rL
!= ljQLo emnsx? *
@= ;~rfns ;ldltsf] cf=j= @)&(÷*) sf] k|ltj]bg !!
#= a}+s ;DaGwL cGo hfgsf/Lx? #&
$= ljleGg lgodgsf/L lgsfosf] k|fjwfg cg';f/ v'nfOPsf ljj/0fx? $!
%= k|d'v sfo{sf/L clws[tsf] dGtJo %$
^= Joj:yfkg ;d"x %^
&= :jtGq n]vfk/LIfssf] k|ltj]bg %*
*= PsLs[t ljQLo cj:yfsf] ljj/0f ^$
(= PsLs[t gfkmf gf]S;fg lx;fasf] ljj/0f ^^
!)= PsLs[t lj:t[t cfosf] ljj/0f ^&
!!= PsLs[t gub k|jfx ljj/0f ^(
!@= afF8kmfF8sf] nflu pknAw gfkmf÷gf]S;fgsf] ljj/0f &!
!#= OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f &@
!$= PsLs[t ljQLo ljj/0f ;DaGwL l6Kk0fLx? &&
!%= k|li6s/0f tyf yk hfgsf/Lx? !#^
!^= z]o/wgL ;DaGwL cGo hfgsf/Lx? !*)
!&= ;xfos sDklgsf] k|ltj]bg !*#
s= glan OGe]i6d]06 a}+ls· lnld6]8sf] ;~rfns ;ldltsf] k|ltj]bg tyf ljQLo ljj/0f !*#
v= glan :6s l8n/ lnld6]8 -;flassf] glan ;]So"l/l6h ln=_ sf] ljQLo ljj/0f @!!
!*= g]kfn /fi6« a}+såf/f k|bfg ul/Psf] nfef+z tyf ljQLo ljj/0fsf] :jLs[lt / ;f]sf] k|To'Q/ @@$
!(= lgodfjnLdf ;+zf]wgsf] k|:tfj -tLg dxn]_ @@%
8 glan a}+s lnld6]8

ljQLo emnsx?
s'n ;~rfng cfDbfgL v'b d'gfkmf
?= ca{df @!=%) ?= ca{df ^=$)

$=@$ $=%# $=@^

!!=^^ !!=$& #=$^
(=## (=!@

@)&^ @)&& @)&* @)&( @)*) @)&^ @)&& @)&* @)&( @)*)

cf=j= @)&(÷*) sf] jflif{s j[l4b/ -;flassf] Pg=aL=aL=sf] cf=j= @)&*÷&( sf] cf=j= @)&(÷*) sf] jflif{s j[l4b/ -;flassf] Pg=aL=aL=sf] cf=j= @)&*÷&( sf]
c+s ;lxt_ – #%=*(∞ c+s ;lxt_ – @@=^&∞
ljut kf“r jif{sf] jflif{s rqmj[QL j[l4b/ – @!=!#∞ ljut kf“r jif{sf] jflif{s rqmj[QL j[l4b/ – (=(&∞

s'n lgIf]k kl/rfng s'n shf{ tyf ;fk6

?= ca{df $)@=^( ?= ca{df ##(=$!
#!)=%&
#@(=%*
@@&=(* @)^=^@
!(#=)$ !%#=*(
!^$=#& !##=%^

@)&^ @)&& @)&* @)&( @)*) @)&^ @)&& @)&* @)&( @)*)

cf=j= @)&(÷*) sf] jflif{s j[l4b/ – @@=!*∞ cf=j= @)&(÷*) sf] jflif{s j[l4b/ (=@*∞
ljut kf“r jif{sf] jflif{s rqmj[QL j[l4b/ – @$=@%∞ ljut kf“r jif{sf] jflif{s rqmj[QL j[l4b/ – @$=$&∞

s'n z]o/wgLsf] h]yf s'n ;DklQ

?= ca{df %^=(! ?= ca{df $*!=@)
%@=(*
$!(=*@

#$=)! @(!=@$
@#=!( @%=*^ @#&=^*
@)!=!$

@)&^ @)&& @)&* @)&( @)*) @)&^ @)&& @)&* @)&( @)*)

cf=j= @)&(÷*) sf] jflif{s j[l4b/ – &=$@∞ cf=j= @)&(÷*) sf] jflif{s j[l4b/ – !$=^@∞
ljut kf“r jif{sf] jflif{s rqmj[QL j[l4b/ – @@=%%∞ ljut kf“r jif{sf] jflif{s rqmj[QL j[l4b/ – @$=$*∞
 jflif{s k|ltj]bg 9

cf};t ;DklQdf k|ltkmn b/ z]o/wgLsf] h]yfdf k|ltkmn b/

k|ltzt k|ltzt
@=!! !&=&^
!%=!(
!=&!
!=%* !#=^!
!=$@ !!=^^
!=@) (=&*

@)&^ @)&& @)&* @)&( @)*) @)&^ @)&& @)&* @)&( @)*)
cf=j= @)&*÷&( df ;flassf] g]kfn a·nfb]z a]s+} sf] k|fKtL cl3sf] d'gfkmf ?= )=(^ cf=j= @)&*÷&( df ;flassf] g]kfn a·nfb]z a]s +} sf] k|fKtL cl3sf] d'gfkmf ?= )=(^
ca{ ;lxt d"Nof°g ubf{ cf};t ;DklQdf k|ltkmn b/ !=@&∞ /x]sf] lyof] . ca{ ;lxt d"Nof°g ubf{ z]o/wgLsf] h]yfdf k|ltkmn b/ !)=!(∞ /x]sf] lyof] .

shf{ tyf lgIf]k cg'kft s'n k“h

" Lsf]if cg'kft
k|ltzt k|ltzt
!#=)& !#=)(
(@=$( !@=&&
*(=*$
*$=!( !@=%) !@=%$
*!=(^ &(=&@

@)&^ @)&& @)&* @)&( @)*) @)&^ @)&& @)&* @)&( @)*)
cfiff9 @)*) df g]kfn /fi6« a}s
+ åf/f lgb]l{ zt k|lqmof adf]lhd dfl;s cf};t shf{
lgIf]k cg'kft *&=!@ /x]sf] 5 .

s'n lgliqmo shf{ cg'kft k|ltz]o/ cfDbfgL ÷ k|lt z]o/ nfef+z

k|ltzt #=#( ?= k|lt z]o/ cfDbfgL
%)=%& k|lt z]o/ nfef+z

#%=@^ #*
!=^@ #^=!^ #)
#$ ##=%& @#=^&
)=&$ )=(* )=*$
!*=^$ !!

@)&^ @)&& @)&* @)&( @)*) @)&^ @)&& @)&* @)&( @)*)

g]kfn :6s PS;r]Ghdf sfod z]o/ d"No z]o/sf] s'n ahf/ k"h
“ Ls/0f
@)!=#^
?= ?= ca{df !**=!%
!,#%( !$@=##
**@
*)) &^%
%((=@) &&=@%
&)=%*

@)&^ @)&& @)&* @)&( @)*) @)&^ @)&& @)&* @)&( @)*)
10 glan a}+s lnld6]8

pk]Gb| k|;fb kf}8]n

cWoIf, ;~rfns ;ldlt
 jflif{s k|ltj]bg 11
;~rfns ;ldltsf]
cfly{s jif{ @)&(÷*) sf] k|ltj]bg
cfb/0fLo z]o/wgL dxfg'efjx?,

glan a}+s lnld6]8sf] #( cf}F jflif{s ;fwf/0f;efdf a}+ssf] ;~rfns ;ldltsf] tkm{af6 d oxf“x¿nfO{ xflb{s :jfut ub{5' . a}+ssf] clxn]
;Ddsf] ofqfdf a}+snfO{ clwstd prfO{ k|fKt ug{ oxf“x¿n] z]o/wgLsf ?kdf k'¥ofpg' ePsf] ;xof]u, of]ubfg tyf ;b\efjsf nflu
Xbob]lv g} cfef/ k|s6 ub{5' . a}+s Joj:yfkg k|lt oxf“x¿n] bzf{pg' ePsf] ljZjf; / e/f];fs} sf/0f cfh glan a}+s Jofj;flos ?kdf
;kmn Pj+ b]zs} cu|0fL jfl0fHo a}+ssf] ?kdf :yflkt x'g ;kmn ePsf] 5 .

oxf“x¿sf] hfgsf/Lsf nflu ljut kfFr jif{sf] a+}ssf s]xL k|d'v ljQLo emnsx¿ k|:t't u/]sf 5f“} .
?= s/f]8df
cfiff9 d;fGt
qm= ;+= k|d'v ;"rs+f° @)*) @)&( @)&* @)&& @)&^
!= r'Qmf k"“hL 27,06 22,83 13,84 10,10 9,01
@= z]o/wgLsf] h]yf 56,91 52,98 34,01 25,86 23,19
#= lgIf]k bfloTj 4,02,69 3,29,58 2,27,98 1,93,04 1,64,37
$= shf{ tyf ;fk6L 3,39,41 3,10,57 2,06,62 1,53,89 1,33,56
%= nufgL 91,76 71,70 49,91 44,02 36,54
^= jf;nftsf] cfsf/ 4,81,20 4,19,82 2,91,24 2,37,68 2,01,14
&= ahf/ k“"hLs/0f 1,42,33 2,01,36 1,88,15 77,25 70,58
*= xfn;Dd ljt/0f ul/Psf] s"n nfef+z 42,36 39,39 32,54 27,28 23,72
-;dLIff jif{sf] k|:tfljt ;d]t_
s= xfn;Dd ljt/0f ul/Psf] s"n gub nfef+z 20,05 17,08 14,45 13,84 13,67
-;dLIff jif{sf] k|:tfljt ;d]t_
v= xfn;Dd ljt/0f ul/Psf] s"n af]g; nfef+z 22,31 22,31 18,09 13,43 10,05
-;dLIff jif{sf] k|:tfljt ;d]t_
(= v'b d'gfkmf -plNnlvt jif{x?sf] nflu dfq_* 6,40 4,26 4,53 3,46 4,24
!)= s"n k“"hL kof{Kttf cg'kft -k|ltztdf_ 12.54 13.09 12.77 13.07 12.50
*gf]6M @)&( df ;flassf] g]kfn a·nfb]z a}Fssf] k|flKt cl3sf] v'b d'gfkmf ?= )=(^ ca{ ;lxtsf] v'b d'gfkmf ?= %=@@ ca{ /x]sf] lyof].
dfly pNn]v ul/Psf pknlAwx¿sf] xsbf/ ;a} z]o/wgL dxfg'efjx? g} x'g'x'G5 / of] s'/f o; ;efdf k|i6 ¿kdf /fVg kfp“bf xfdLnfO{ uj{sf]
cg'e"lt ePsf] 5 .

ca xfdL g]kfn /fi6« a+}s cfly{s cg';Gwfg ljefuåf/f k|sflzt cfly{s jif{ @)&(÷*) sf] jflif{s tYofª\sdf cfwfl/t b]zsf] jt{dfg cfly{s
tyf ljQLo l:yltsf] ;]/f]km]/f]df /xL cfly{s jif{ @)&(÷*) df ljBdfg b]zsf] ;du| cfly{s cj:yfsf] af/]df ;+If]kdf ;dLIff ug{ cg'dlt
rfxG5f}+ .

s"n ufx{:Yo pTkfbg

g]kfn /fi6« a}+s cfly{s cg';Gwfg ljefusf cg';f/ cfly{s jif{ @)&(÷*) df !=*^∞ sf] cfly{s j[l4 ePsf] cg'dfg 5 . s[lif If]qsf] j[l4
@=&#∞, pBf]u If]qsf] )=%(∞ tyf ;]jf If]qsf] j[l4 @=##∞ x'g] cg'dfg /x]sf] 5 . o;sf ;fy} g]kfn ;/sf/sf] rfn' cfly{s jif{ @)*)÷*! sf]
ah]6df nlIft cfly{s j[l4b/ ^∞ /x]af6 xfdLdf cf–cfgf] If]qaf6 clwstd\ of]ubfg k'¥ofpg] xf};nf ;d]t ldn]sf] 5 . ;dLIff jif{ @)&(÷*)
df t/ntf cj:yf Pj+ Aofhb/ j[l4 nufotsf] r'gf}tLsf aLr o; a}+ssf] sfo{;Dkfbg ;Gtf]ifhgs /x]sf] 5 / ck]lIft d'gfkmf xfl;n ug{ a}+s
;Ifd ePsf] 5 .

J}fb]lzs Jofkf/
;dLIff jif{ @)&(÷*) df b]zsf] s"n j:t' cfoft !^=!∞ n] sdL eO{ ?= !^ va{ !! ca{ &# s/f]8 k'u]sf] 5 eg] b]zsf] s"n j:t' lgof{t @!=$∞
n] sdL eO{ ?= ! va{ %& ca{ !$ s/f]8 k'u]sf] 5 . ;fy} cl3Nnf] jif{ o:tf] cfoft @$=&∞ n] j[l4 ePsf] lyof] / lgof{t $!=&∞ n] j[l4 ePsf]
lyof] . cl3Nnf] jif{ s"n j:t' cfoft / lgof{t qmdzM ?= !( va{ @) ca{ $% s/f]8 / @ va{ # s/f]8 /x]sf] lyof] . cl3Nnf] jif{ Jofkf/ 3f6f @#∞
n] j[l4 ePsf]] lyof] eg] ;dLIff jif{df Jofkf/ 3f6f !%=%∞ n] sdL eO{ ?= !$ va{ %$ ca{ %( s/f]8 k'u]sf] 5 .
12 glan a}+s lnld6]8

;dLIff jif{ @)&(÷*) df b]zsf] j}b]lzs Jofkf/sf s]xL k|d'v ;'rsx¿ tnsf] tflnsfdf k|:t't ul/Psf] 5.
?= s/f]8df
ljj/0f cf=j= cf=j= cf=j= jflif{s j[l4b/ -∞_
@)&&.&* @)&*.&( @)&(.*) @)&*.&( @)&(.*)
s_ s"n j:t' lgof{t !,$!,!@ @,)),)# !,%&,!$ $!=& -@!=$_
ef/t !,)^,#& !,%%,@@ !,)^,^* $%=( -#!=#_
rLg !,)! *) !,&^ -@)=$_ !!*=#
cGo ##,&# $#,(( $*,^* #)=$ !)=&
v_ s"n j:t' cfoft !%,#(,*# !(,@),$$ !^,!!,&# @$=& -!^=!_
ef/t (,&!,^) !@,)),!% !),@&,*$ @#=% -!$=$_
rLg @,##,(@ @,^$,&* @,@@,&! !#=@ -!%=(_
cGo #,#$,#! $,%%,%! #,^!,!^ #^=# -@)=&_
u_ j:t' Jofkf/ 3f6f -v–s_ -!#,(*,&!_ -!&,@),$!_ -!$,%$,%(_ @#=) -!%=%_

zf]wgfGt/ l:ylt (BOP)

;dLIff jif{ @)&(÷*) df zf]wgfGt/ l:ylt ?= @ va{ () ca{ %@ s/f]8n] artdf /x]sf] 5 . cl3Nnf] jif{ zf]wgfGt/ l:ylt ?= @ va{ %% ca{ @^
s/f]8n] wf6fdf /x]sf] lyof] . ;fy}, ;dLIff jif{df rfn' vftf ?= &@ ca{ !^ s/f]8n] 3f6fdf /x]sf] 5 . cl3Nnf] jif{ rfn' vftf ?= ^ va{ @# ca{ #*
s/f]8n] 3f6fdf /x]sf] lyof] . cfoft / lgof{t cGt/ cToflws /x]sf]n] rfn' vftf ;dLIff jif{df klg 3f6fdf b]lvPsf] 5 .

cfly{s jif{ @)&(÷*) df ljk|]if0f cfk|jfx @!=@∞ n] j[l4 eO{ ?= !@ va{ @) ca{ %^ s/f]8 k'u]sf] 5 eg] cl3Nnf] jif{ ljk]|if0f cfk|jfx $=*∞ n]
a9]sf] lyof] . ljut w]/} jif{x¿b]lv g]kfnsf] zf]wgfGt/ l:yltnfO{ ljk|]if0fn] y]Ub} cfPsf] s'/f ;j{ljlbt} g} 5 .

pkef]Qmf d'b|f:kmLlt (CPI)

;dLIff jif{ @)&(÷*) df jflif{s cf};t pkef]Qmf d'b|f:kmLlt &=&$∞ /x]sf] 5 . cl3Nnf] jif{ ;f]xL cjlwdf d'b|f:kmLlt ^=#@∞ /x]sf] lyof] . o;
;dLIff cjlwdf vfB tyf k]o kbfy{ d'b|f:kmLlt ^=^@∞ / u}/ vfB tyf ;]jf d'b|f:kmLlt *=^@∞ /x]sf] 5 eg] cl3Nnf] cfly{s jif{ qmdzM %=^(∞ /
^=*#∞ /x]sf] lyof] .

Aofhb/ (Interest Rate)

@)*) cfiff9 d;fGtdf (! lbg] 6«]h/L lansf] efl/t cf};t Aofhb/ cl3Nnf] jif{ d;fGtsf] t'ngfdf sdL eO{{ ^=#%∞ sfod /x]sf] 5 . clwNnf]
jif{ ;f]xL ldltdf pQm Aofhb/ !)=^^∞ /x]sf] lyof] . jfl0fHo a}+sx¿ aLrsf] cGt/ a}+s Aofhb/df ;d]t sdL eO{ @)*) cfiff9 d;fGtdf @=(*∞
sfod ePsf] 5, h'g @)&( cfiff9df ^=((∞ /x]sf] lyof] .

@)*) cfiff9 d;fGtdf jfl0fHo a}+sx¿sf] cf};t cfwf/ b/ !)=)#∞, lgIf]ksf] efl/t cf};t Aofhb/ &=*^∞ / shf{sf] efl/t cf};t Aofhb/
!@=#)∞ /x]sf] 5 . o:tf] b/ cl3Nnf] jif{ cfiff9 d;fGtdf qmdzM (=%$∞, &=$!∞ / !!=^@∞ /x]sf] lyof] . df}lb|s gLlt dfkm{t\ hf/L Aofhb/
sl/8f]/sf] b/ tyf cGo Aofhb/x? tn k|:t't ul/Psf] 5 .
∞
ljj/0f cfiff9 d;fGt km/s
@)*) @)&(
t/ntf ;'ljwf b/ 7.50 7.00 0.50
lgIf]k ;+sng b/ 4.50 4.00 0.50
l/kf] b/ 6.50 5.50 1.00
efl/t cf};t shf{ b/ 12.30 11.62 0.68
efl/t cf};t lgIf]k b/ 7.86 7.41 0.45
efl/t cf};t 6\]|h/L lan b/ -(! lbg]_ 6.35 10.66 -4.31
efl/t cf};t cGt/ a}+s ;fk6L b/ 2.98 6.99 -4.01
 jflif{s k|ltj]bg 13

nfef+z
;dLIff jif{ @)&(÷*) df a}s + n] ?= ^ ca{ $) s/f]8 v'b d'gfkmf cfh{g u/]sf] 5 . ;f] /sd clwNnf] jif{sf] t'ngfdf %)=$( k|ltztsf] j[l4
xf] . clwNnf] jif{sf] t'ngfdf v'b d'gfkmfdf pNn]Vo j[l4 b]lvg'sf] d'Vo sf/0f eg]sf] clwNnf] jif{df a}s
+ n] k|fKt u/]sf] ;flassf] g]kfn a·nfb]z
a}s
+ sf] d'gfkmfsf] n]vf°g ;f]em} sf]ifdf ePsf]n] xf] . ToxFfaf6 k|fKt ePsf] v'b d'gfkmf ?= (^ s/f]8 %@ nfv ;d]tnfO{ ;dfj]z u/]/ j[l4sf]
dfkg ub{f @@=^&∞ sf] j[l4 b]lvG5 . ;dLIff jif{df a}s + sf] shf{ tyf ;fk6df (=@*∞ cyf{t ?= @* ca{ *# s/f]8n] j[l4 ePsf] 5 . o;} u/L
;f]xL cjlwdf a}s
+ sf] lgIf]k bfloTjdf @@=!*∞ cyf{t ?= &# ca{ !! s/f]8n] j[l4 ePsf] 5 . nufgLsf] If]qdf ;f]xL cjwLdf @&=(^∞ cyf{t ?= @)
ca{ )% s/f]8n]] j[l4 ePsf] 5 .

;dLIff jif{df, Jofj;flos sfo{bIftf ;lxt plrt ljQLo Joj:yfkgsf] kl/0ffd :j?k a}s + n] cfgf] jf;nftdf pNn]Vo j[l4 u/]sf] 5. ;dLIff
jif{sf] v'b d'gfkmfaf6 ljleGg hu]8f sf]ifx¿df cfjZos Joj:yf u/]kl5 xfdLn] ;l~rt d'gfkmf dfkm{t\ ?= !!=)) k|lt z]o/sf b/n] gub
nfef+z af“8g\ ] k|:tfj u/]sf 5f“} . nfef+z ljt/0f ug]{ Ifdtfdf x|f; cfpg'sf] d'Vo sf/0f eg]sf] r'Qmf k"h F Ldf ePsf] j[l4 tyf ;du| cy{tGqdf
b]lvPsf] dlGbsf sf/0f Jofkf/ Joj;fodf cfPsf] x|f;n] ubf{ xfd|f u|fxsju{x?sf] C0f r'Qmf ug{ ;Sg] Ifdtfdf cfPsf] x|f; g} xf]. o; jif{ Joj:yf
ug'{ k/]sf] ;Defljt gf]S;fgL Joj:yf cfufld lbgx?df x'g] cy{tGqsf] ;'49[ Ls/0f ;Fu} lkmtf{ x'g] / eljiodf nfe+fz ljt/0f ug{ ;Sg] Ifdtfdf
j[l4 ug{ d2t k'¥ofpg] ljZjf; lnPsf 5}fF . ljutsf jif{x¿df af“8kmf“8 u/]sf] gub nfef+zsf ;fy} ahf/ kFh " Ls/0f tyf h]yfdf ePsf] clej[l4
;d]tnfO{ b[li6ut ubf{ z]o/wgLx¿n] a+s } df nufgL ug'e { Psf] :yfkgf sfnsf] r'Qmf k"h
F L xfn ;Dd cfpbf (^) u'0ffn] j[l4 ug{ a}s+ ;kmn ePsf]
5. ;dod} ljQLo ljj/0fx¿ ;d]tsf] :jLs[lt k|bfg ul/lbg' ePsf]df >L g]kfn /fi6« a+s } nfO{ ;Dk"0f{ z]o/wgLx¿sf tk{maf6 wGojfb 1fkg ug{
rfxG5fF} .

sfof{no ;~hfn
a}s
+ n] ;dLIff jif{ @)&(÷*) df d'ns ' e/ @^% zfvf / @(* P=l6=Pd= tyf !( PS;6]G;g sfpG6/ dfkm{t\ cfly{s÷ljQLo kx'r“ k'¥ofpg ;kmn
ePsf] Joxf]/f oxf“x¿nfO{ hfgsf/L u/fpg rfxG5f“} . ut jif{ a+s
} n] #$ j6f gof“ zfvf ;~rfngdf NofPsf] 5 . cfly{s jif{ @)*)÷*! df a}s + n]
@ Jf6f gofF zfvf lj:tf/ ug]{ sfo{ of]hgf agfPsf] 5 . ;fy}, cfufdL lbgx¿df o; a}s + n] k|bfg ug]{ ;]jfnfO{ Jofj;flos ljljwtf / uxgtf
b'j} b[li6n] ;DefJo If]qdf k|lt:kwf{Tds kmfObf / t'ngfTds nfesf b[li6n] sfo{dn " s ;~hfnsf] lj:tf/ ub{} n}hfg a}s + ;Ifd / k|ltj4
/x]sf] s'/fdf ;~rfns ;ldltsf tkm{af6 oxf“x¿ ;a}nfO{ ljZjf; lbnfpg rfxG5f}“ .

cf}Bf]lus tyf Jofj;flos ;DaGw

a}s
+ n] cfgf ;a} ;/f]sf/jfnf kIfx¿;“u ;'dw'/ tyf bL3{sfnLg k|ltkmnd"ns ;DaGw sfod u/]sf] ox“fx¿nfO{ cjut g} 5 . a}s + cfgf ;a}
txsf sd{rf/Lx¿sf] j[QL ljsf;, :t/f]Gglt tyf ;Lk ljsf;d"ns sfo{df ;b}j cl3 al9/x]sf] / lg/Gt/ Ps} kl/jf/sf] cg'el" t x'g] sfo{ut
;+:sf/nfO{ lg/Gt/tf lb“b} …;“u} cl3Ú sf] gf/f ;lxt pTs[i6 sfo{ ;~rfng ub{} cl3 a9]sf] 5 . a}s
+ sf] ;femf p2]Zo k|flKtsf nflu ;a} sd{rf/Lx¿
k|ltj4 /x]sf] oxf“x¿nfO{ cjut u/fpg rfxG5f}+ / o; sfo{nfO{ yk ;'dw'/ agfpg] tkm{ k|of; eO/x]sf] klg oxf“x¿nfO{ hfgsf/L u/fpg rfxG5f}+ .
;f]xL p2]Zosf nflu glan a}s+ lnld6]8sf] sd{rf/L ;+3 / a}s
+ Joj:yfkgsf k|ltlglwx? ;+nUg /x]sf] >d ;DaGw ;ldlt klg sfo{zLn /x]sf] 5 .
To:t} FNCCI, CNI, NCC, CBIFIN, NBA tyf MAN nufotsf Jofj;flos ;+3 ;:yfx? / cGo ;/f]sf/jfnf kIf, u|fxs ju{, g]kfn
;/sf/, k|bz] / :yfgLo ;/sf/, lgodgsf/L lgsfo cflb;Fusf] ;DaGwnfO{ lbuf] / k|uf9 agfpg] k|of;x? sfod /xg] 5 .

;+:yfut ;'zf;g tyf kf/blz{tfsf] 3f]if0ff

glan a+s} n] lgoldt ?kdf /fli6«o tyf cGt/f{li6«o dfkb08 cg';f/ cfgf sf/f]af/ tyf ljQLo ljj/0fx¿ k|sflzt ub{} cfPsf] 5 . oxf“x¿sf] a}s +
oL kIfx¿df ljutdf ljleGg lgsfox¿af6 k'/:s[t Pjd\ ;Ddflgt x'b“ } cfPsf] Joxf]/f oxf“x¿nfO{ cjut g} 5 . o;} ;Gbe{df a}s + åf/f k|sflzt
cf=j= @)&*÷@)&( sf] jflif{s k|ltj]bg Institute of Chartered Accountants of Nepal åf/f k|bfg ul/g] National Best Presented Annual Report
Award, 2022 (Silver) åf/f ;Ddflgt ePsf] 5. ;f]lx k|ltj]bg South Asian Federation of Accountants åf/f k|bfg ul/g] Best Presented Annual
Report Awards df klg k|lt:kw{f u/]sf] lyof]. To;}u/L, oxf“x¿sf] glan a}s + nfO{ 'Global SME Finance Awards 2022' cGtu{t 'SME Financier
of the Year – Asia' >]0fLdf dfgfy{ ¿kdf ;"rLs[t klg ePsf] 5 . ;f]xL jif{df a}s
+ nfO{ 'VISA Excellence Award 2022', Finacle Innovation Award
2023' åf/f ;Ddflgt ul/Psf] 5 . ;fy}, oxfFx¿sf] a}s + n] cf=j= @)&*÷&( df klg a}l+ s· If]q dWo ;a} eGbf a9L s/ ltg]{ ;+:yf aGg ;kmn eO{
g]kfn ;/sf/ cfGtl/s /fhZj ljefuaf6 ;Ddfg k|fKt ug{ ;kmn ePsf]df xfdL ;a}nfO{ awfO{ 1fkg ug{ rfxG5f}“ . ;fy}, cfufdL lbgx¿df klg
a}s
+ ;+:yfut ;'zf;g tyf kf/blz{tfsf ;Gbe{df cem ;'b9[ x“b' } hfg] s'/fdf oxf“x¿nfO{ ljZj:t kfg{ rfxG5f}“ .

;+:yfut ;fdflhs pQ/bfloTj

glan a}s+ n] a}l+ s· ;]jfsf ;fy} cfˆgf] ;+:yfut ;fdflhs pQ/bfloTj cGtu{t ljleGg If]qdf of]ubfg k'¥ofpFb} cfPsf] 5 . x/]s jif{ em}F o; jif{
klg a}s
+ n] ;+:yfut ;fdflhs pQ/bfloTj k|lt cu|;/ /xL ;sf/fTds kl/jt{gsf nflu ljleGg sfo{sd | x?nfO{ lg/Gt/tf lbPsf] 5. ;fdflhs
pQ/bfloTj dfkm{t\ ;dfhsf] ;sf/fTds kl/jt{gnfO{ cfufdL k':tfsf] nflu lbuf] ;dfh lgdf{0f ug{ a}s
+ n] :jf:Yo, jftfj/0fLo / cGo ;fdflhs
d'2fx¿nfO{ ;w}+ cfTd;ft\ ul//x]sf] 5 .
14 glan a}+s lnld6]8

;+oQ' m /fi6«;3+ sf] lbuf] ljsf;sf ;g\ @)!^ – @)#) nIonfO{ ;dy{g ub}{ ;f] cGtu{tsf ljleGg nIox? h:t} ul/aL lgjf/0f, lzIff, :jf:Yo
cflbnfO{ cfwf/ dfgL o; a}s + n] cfˆgf] ;+:yfut ;fdflhs pQ/bfloTj sfo{sd | cufl8 a9fpb} cfO/x]sf] 5 . a}s
+ n] ljQLo ;fIf/tf, :jf:Yo, lzIff,
pBdzLntf, ;+:s[lt hu]g { f tyf k|j4{g, ;"rgf k|ljlw cflb sfo{sd
| x? ;~rfng ub}{ cfPsf] 5 .

To:t} u/L g]kfndf ljleGg sfnv08df cfOk/]sf] b}jL tyf k|fs[lts k|sf]k / dxfdf/Ldf glan a}s + n] ;xof]uL xftx? ;w}+ cl3 a9fPsf]
5 . glan a+s } n] @)&@ ;fnsf] e'sDkdf k|wfgdGqL b}jL k|sf]k sf]ifdf cfly{s ;xof]u u/]sf] lyof] . o:t} u/L Covid 19 dfxfdf/Lsf
bf}/fgdf jL/ c:ktfnnfO{ Oxygen Plant x:tfGt/0f u/]sf] lyof] / k|wfgdGqL b}jL k|sf]k sf]ifdf klg cfly{s ;xof]u u/]sf] lyof] . o; a}s
+ n]
ljleGg If]qx?df cfˆgf] ;+:yfut ;fdflhs pQ/bfloTjaf6 sfo{sd | x? o; jif{ klg ;DkGg u/]sf] 5 .

ljQLo ;fIf/tf cGtu{t a}s + n] ljkGg ju{, lk5l8Psf If]q cflbnfO{ nlIft ub}{ sfo{sd | x? ;~rfng u/]sf] lyof] . To;}u/L ljleGg
If]qdf cfof]hgf ePsf cfod'ns, tyf ljQLo r]tgfd'ns sfo{sd | x?df ;xof]u u/]sf] lyof]. o;} cg'?k a}s+ n] lkmSsn, w/fg, lxn], 5y/,
km]bfk cflb :yfgx?df ljQLo ;fIf/tf tyf pBdlzntf ljsf; sfo{qmdx? ;~rfng u/]sf] 5 . To:t}u/L a}s + n] ljleGg sfo{qmdsf] cfof]hgf
ub}{ ;fdflhs ;~hfn dfkm{t\ hfgsf/Ld"ns ;fdu|Lx? ;fj{hlgs u/L Global Money Week dgfPsf] 5 . ljleGg k|bz ] x¿df ljQLo ;fIf/tf
sfo{qmd dfkm{t\ art, nufgL cflbsf af/]df hfgsf/L lbg] lqmofsnfkx? ;~rfng ul/Psf] 5. ;ft} k|bz ] df /x]sf a}s
+ sf ljleGg zfvfx?af6
sl/a Ps xhf/ $ ;o ljBfyL{nfO{ ljQLo ;fIf/tf, ljB'tLo sf/]faf/ k|j4{g ;DaGwL sfo{sd| nfO{ lg/Gt/tf lbOPsf] 5 .

o;}u/L Nabil School of Social Entrepreneurship – Nabil SSE cGtu{t g]kfnsf & k|bz ] df ;fdflhs pBdlzntf dfkm{t\ ;fdflhs
d'2fx?sf] ;Daf]wg ug{ gljgtd ;f]r ePsf JolQmx?nfO{ cfjZos 1fg, ;Lk, ;f]r / ;|ft] x? k|bfg ug{ * j6f Nabil SSE :yfkgf
ul/Psf] 5 . o; Nabil SSE cGtu{t lqe'jg ljZjljBfno, Joj:yfkg ;+sfo School of Management (SOMTU) ;+usf] ;xsfo{df ^ dlxg]
Fellowship Program ;~rfng ub}{ cfPsf] 5 . o; sfo{sd | dfkm{t\ b'O{ Jofrdf #^ hgf ;fdflhs pBdLx?n] l;sfOsf] nfe lnO @( j6f pBd
:yfkgf u/L k|ToIf tyf k/f]If u/L *^( /f]huf/L >[hgf u/]sf 5g\ . Nabil SSE cGtu{t ;ft} k|bz ] df /x]sf z}lIfs ;+:yfx?;+usf] ;xsfo{df
# dlxg] Certificate Course ;~rfng eO/x]sf] 5. o; Certificate Course dfkm{t\ klxnf] Aofrdf !#& hgfn] of] sfo{sd | df efu lnO{ tflnd
lnO;s]sf 5g\ .

ljQLo ;fIf/tf cGtu{t g} glan a}s + n] dw]z k|bz

] sf dlxnfx?nfO{ ljQLo ;fIf/tf tflnd sfo{sd | ;~rfng u/]sf] 5 . o; sfo{sd | sf]
p2]Zo ljQLo lzIffsf] k|j4{g ub}{ g]kfnL dlxnfx?sf] ljQLo ;fIf/tf, 1fg / ;Lk ljsf; ug{' xf] . tflndaf6 @ ;o eGbf a9L dlxnfx? nfeflGjt
ePsf 5g\ .

lzIff ;]jf cGtu{t a}s

+ n] ljleGg sfo{sd| x? ;~rfng u/]sf] lyof], h;df ljkGg, lk5l8Psf ju{sf kl/jf/sf ljBfyL{x?nfO{ ljleGg
;xof]u u/]sf] 5 . o; cGtu{t glan a}s
+ n] ;nf{xL SofDk;df k':ts ljt/0f, >L l;4sfnL cfwf/e"t ljBfnodf z}lIfs ;fdfu|L ljt/0f, Nepal
Mountaineering Asssociation sf %) cgfy ljBfyL{x?nfO{ 5fqj[lQ k|bfg tyf a}s
+ sf] ;xof]udf km]nf]lzk ;f];fO6L g]kfnn] g'jfsf]6sf] b'Kr]df
cjl:yt >L r08]Zj/L dfWolds ljBfnodf cWoog/t !$ hgf b[li6ljlxg ljBfyL{x?nfO{ a|n ] lzIff ;fdfu|Lx? ljt/0f u/]sf] 5 .

:jf:Yo If]qdf a}s+ sf] ;xof]udf lj=kL k|lti7fgn] sf7df8f}s

+ f] blIf0fsfnL gu/kflnsf / dsjfgk'/sf] OGb|;/f]j/ ufpFkflnsfdf lgMz'Ns cf“vf
tyf gfs, sfg, 3“fF 6L ;DaGwL :jf:Yo lzlj/sf] cfof]hgf ul/Psf] lyof] h;df % ;o @$ hgf nfeflGjt eP . tLdWo] em08} # ;o hgfnfO{ lgMz'Ns
cf}ifwL ljt/0f tyf %# hgfsf] cfFvf / sfgsf] lgMz'Ns zNolqmof ul/Psf] 5 . o;/L g} Ex-Gandaki Student’s Association n] kf“rvfn
gu/kflnsf / 5]p5fpsf :yfgaf6 * ;o %) hgfnfO{ :jf:Yo ;]jf lbPsf] 5 . o;}u/L e/tk'/ cf“vf c:ktfn, /fKtL cf“vf c:ktfn, ljkL g]q
k|lti7fgnfO{ :jf:Yo k"jf{wf/ / pks/0f :t/f]Gglt ug{ klg ;xof]u u/]sf] 5 .

dlxnf ;zlSts/0fsf nflu a}s + n] ljleGg ;+:yfx?nfO{ ;xof]u u/]sf] lyof], h; cGtu{t pHofnf] kmfpG8];gsf] dlxnf g]tT[ j tflnddf !%
dlxnfn] ljleGg g]tT[ j ljsf; ;DaGwL tflnd k|fKt u/]sf 5g\ . o;}u/L Girls Empowered by Travel – Nepal cGtu{t /;'jfsf] u|] ufp“sf @%
hgf dlxnfx?nfO{ ljleGg Ifdtf ljsf;sf] tflnd lbOPsf] 5 . glan a}s+ n] ljQLo ;fIf/tf dfkm{t\ Ps xhf/ hgf eGbf a9L dlxnfx?nfO{ tflnd
lbPsf] 5 .

;+:s[lt hu]gf{ tyf k|j4{g df o; a}s

+ n] ljleGg sfo{sd | nfO{ ;xof]u ub}{ cfPsf] 5 . o;} cGtu{t hgsk'/sf] Oltxf;, snf / ;flxTosf]
k|j4{gsf nflu …hgsk'/ ;flxTo dxf]T;jÚ sfo{sd | nfO{ ;xof]u u/]sf] 5 . rfn' cf=j= df a}s
+ n] hfh/sf]6 df xfn} uPsf] e'sDk k|efljtsf nflu
cfly{s ;xof]u tyf ;/;fdfu|L k|bfg u/]sf] 5.

Nabil School of Social Entrepreunership (Nabil SSE)

glan a}+sn] ;fdflhs pBdzLntf ljsf;sf nflu glan ;fdflhs pBdlzntf sfo{qmd (Nabil School of Social Entrepreneurship – Nabil
SSE) z'? u/]sf] 5 . ;dfhdf pBdzLntfsf] dfWodaf6 ;fdflhs ;d:ofsf] bL3{sflng ;dfwfg ug]{, gjLg ;f]rdf cfwfl/t pBdnfO{ k|j4{g
ub{} cfly{s ;fdflhs ?kfGt/0fnfO{ a9fjf lbgsf nflu of] sfo{qmd z'? ul/Psf] xf] . :yfgLo ;d'bfosf] ;fdflhs pBd Ifdtf / g]t[Tj
 jflif{s k|ltj]bg 15

ljsf;sf nflu cfjZos ;Lk tyf ljQLo ;xof]u pknAw u/fO{ ;fdflhs pBd k|j4{g ug]{ p2]Zosf ;fy NABIL SSE n] xfnnfO{ ;fdflhs
pBdzLntfdf k|df0fkq sfo{qmd / km]nf]lzk sfo{qmd u/L b'O{ lsl;dsf sfo{qmd ;~rfng u/]sf] 5 .

;DefJo ;fdflhs pBddf OR5f ePsf, ;f]r agfPsf / cfjZos dfqfdf cfgf] nufgL ug{ tof/ ePsf JolQmx¿ oL b'O{ dWo] s'g} Ps
sfo{qmddf ;xefuL x'g ;Sg]5g\ . n3'ljQ, ;+:yf Joj:yfkg, kl/of]hgf ;~rfng tyf Joj:yfkg, k|:t'lt snf, cfgf j:t' tyf ;]jfsf]
ahf/Ls/0f h:tf ljifonfO{ ;d]t tflnddf ;dfj]z ul/Psf] 5 . o;n] ubf{ of] tflnd Joj;fo z'?jft tyf ;~rfngdf dfq ;Lldt geP/
pBdLsf] JolQmTj, g]t[Tj / ljljw ;Lk ljsf;;“u ;d]t hf]l8Psf] 5 . o;/L Joj;fo ;~rfngsf nflu cfjZos ;}4flGts tyf Jojxfl/s
1fgsf ;fy} shf{sf nflu ;d]t ;xof]u ul/g] ePsfn] of] sfo{qmdn] gofF pBdLnfO{ ;kmn / ;Ifd agfpg /rgfTds ;xof]u k'Ug] 5 .

g]kfnsf] ;+ljwfgn] kl/sNkgf u/]sf] x/]s gful/ssf] cfly{s, ;fdflhs / ;dfj]zL ljsf;sf] efjgfnfO{ k|j4{g ug{ of] sfo{qmdn] lghL
tyf ;fj{hlgs z}lIfs ;+:yf / ;d'bfoaLrsf] /rgfTds ;fd"lxstfnfO{ k|j4{g ug{] k|of; u/]sf] 5 . lbuf] ljsf; nIosf ;fy} g]kfnsf]
kGw|f}+ cfjlws of]hgf nufotsf b:tfa]hn] ;d]t k|fyldstfdf /fv]sf] ;dfj]zL ljsf;nfO{ ;fsf/ kfg{ o:tf sfo{qmdn] ;xof]u k'Ug] 5 . of]
sfo{qmd k"0f{ Jofj;flos rqmsf] Kofs]h ePsfn] ;fdflhs pBdsf nflu cjwf/0ff lgdf{0f ug]{, To;nfO{ nufgLof]Uo agfpg] tyf ;fgf eGbf
;fgf ;Lk / /f]huf/L u/L hLjg lgjf{x ul//x]sf JolQmx¿nfO{ klg pBdL agfpg] Pp6f gofF z'?jft x'g]5 .

Rffn' cfly{s jif{ @)*)÷*! sf] k|ult ljj/0f tyf eljiosf] k"jf{gd
' fg
glan a+s} n] cfly{s jif{ @)*)÷*! sf] k|f/Deb]lv g} ;Gtf]ifhgs Pjd\ cu|0fL ?kdf Joj;fosf] lj:tf/ cl3 a9fPsf] 5 . t];f| ] dlxgfdf cyf{t\ @)*)
cflZjgdf a}s
+ sf] lgIf]k bfloTj ?= $ va{ !( ca{, shf{ tyf ;fk6 ?= # va{ ^# ca{ tyf nufgL ?= (# ca{ @# s/f]8 / v'b gfkmf ?= ! ca{ $& s/f]8
/x]sf] 5 . cfiff9 d;fGt @)*) sf] t'ngfdf of] j[l4 qmdzM lgIf]k tkm{ ?= !^ ca{ *! s/f]8 cyf{t\ $=!&∞ / shf{ tkm{ ?= @# ca{ ^) s/f]8 cyf{t\
^=(%∞ /x]sf] 5 . cf=j @)*)÷*! sf] klxnf] qodf; ;Dddf a}s + sf] s"n ;DklQ %)) ca{ eGbf al9sf] bfo/fdf k'Ug ;kmn ePsf] 5 .

rfn' cfly{s jif{sf] k|ult ljj/0f

?= s/f]8df
ljj/0f @)*) cflZjg @)*) cfiff9 q}dfl;s j[l4\ q}dfl;s j[l4b/
s"n ;DklQ 5,02,75 4,81,20 21,55 4.48
lgIf]k 4,19,49 4,02,69 16,81 4.17
s"n shf{, ;fk6 tyf laN; v/Lb 3,63,00 3,39,41 23,60 6.95
nufgL 93,23 91,76 1,48 1.61
v'b d'gfkmf 1,47 6,40

rfn' cfly{s jif{ @)*)÷*! sf] nflu th{'df ul/Psf] jflif{s sfo{of]hgf adf]lhd Joj;fo lj:tf/ u/L ;an Pj+ r':t aGg] tkm{ klg a+}s pGd'v
/x]sf] 5 . xfn a}+ls· Joj;fo yk k|lt:kwf{Tds x'“b} uO/x]sf] kl/k]|Iodf a}+sn] cfgf] k|lt:kwf{Tds Ifdtfdf ;d]t j[l4 ug{sf nflu cfufdL
lbgdf u|fxs tyf ;]jf ;'ljwfsf] bfo/f lj:tf/ ug{], k|ljlwsf] clej[l4 ug]{, shf{sf] u'0f:t/df ;'wf/ ug]{, gjLgtd\ a}+ls· pTkfbgx¿ Nofpg],
;DklQ bfloTjsf] Joj:yfkg yk r':t b'?:t ug]{ / shf{ kl/df0fdf j[l4 u/L cfDbfgLsf] bfo/f a9fpg] nufotsf sfo{x¿nfO{ lg/Gt/tf
lbO{g]5 .

oBlk, cfly{s jif{ @)*)÷*! df lgodgsf/L lgb]{zgsf sf/0f v'Dr“bf] Aofhb/ cGt/, ahf/df b]vLPsf cfly{s dGbL, sf]le8–!( sf] c;/nfO{
plrt Joj:yfkg ug{] r'gf}tL ;“u;“u} a9\bf] Jofj;flos k|lt:kw{fsf sf/0f a}+ls· Joj;fo ;~rfng Pj+ lj:tf/ yk r'gf}tLk"0f{ x'g] b]lvG5 .
o;sf ;fy} g]kfn /fi6« a}+ssf] gofF lgb]{zgx?sf] k|efj cflbn] ubf{ rfn" cfly{s jif{df ;DklQsf] u'0f:t/df k/]sf] k|efasf] kmn :j?k a}+ssf]
d'gfkmfdf c;/ kg]{ b]vLG5. xfd|f] k|d'v r'gf}tL eg]s} ;DklQsf] u'0f:t/df ;'wf/ Nofpg', t/ntfsf] plrt Joj:yfkg ug'{ / sf]if tyf u}/
sf]ifdf cfwf/Lt shf{ kl/df0fsf] j[l4 u/L v'b Aofh / z'Ns tyf sld;g cfDbfgL j[l4 u/L cfDbfgLsf] bfo/f a9fpg' g} x'g]5 . o;sf ;fy}
abln“bf] gLltut jftfj/0f aLr xfd|f] h:tf] ;an Pj+ r':t ;+:yfnfO{ yk ;an agfpg] tkm{ s]xL r'gf}tL eP tfklg clwstd cj;/x¿ k|fKt x'g]
xfd|f] d'Nof°g /x]sf] 5.

oxf“x¿sf] k]|/0ffbfoL ;xof]u / ;b\efjsf cltl/Qm oxf“x¿af6 ;do–;dodf k|fKt x'g] Jofj;flos cg'kf]if0f / ;[hgfTds ;'emfjsf cfwf/df
a+}sn] a+}ls· If]qsf Jofj;flos r'gf}tLx¿sf] ;fdgf ug]{ / ;Defjgfx¿sf] clwstd\ pkof]u ub}{ a}+ssf] /0fgLlts, ;+/rgfut, k4ltut /
dgf]Jojxf/ut ;a} kIfdf cfkm"nfO{ ;an / ;Ifd t'Nofpg ;~rfns ;ldlt b[9tfk"j{s cl3 a9\g] ljZjf; xfdL lbnfpg rfxG5f}“ .
16 glan a}+s lnld6]8

glan lbuf] a}+ls·

a}+ssf] bL3{sflng /0fgLlt cg';f/ lj=;= @)&( ;fnsf] /fli6«o wfg lbj;sf] cj;/ kf/]/ a+}sn] glan lbuf] a+}ls·sf] z'?jft u/]sf] lyof] . ;+o'Qm
/fi6« ;+3sf] lbuf] ljsf;sf] Ph]G8f g} xfdL ;a}}sf] lglDt lbuf] ljsf;sf] ky k|bz{s xf] . o; Ph]G8fsf !& j6f nIon] ljZjJofkL lbuf] ljsf;sf
k|fyldstf kl/eflift u/]sf 5g\ / ;g\ @)#) ;Dd oL ;femf nIo / kl/df0ffTds nIox¿ xfl;n ug{ ljZjJofkL k|of;sf] kl/rfngsf] ck]Iff
klg u/]sf] 5 . o;n] ul/aLsf] cGTo ug{] sfo{, cfly{s j[l4 ug{] /0fgLlt ;“u;“u} hfg'kg{] / lzIff, :jf:Yo, ;fdflhs ;'/Iff, /f]huf/Lsf cj;/
;lxt s}og ;fdflhs cfjZostfx¿nfO{ ;Daf]wg ug'{sf ;fy} c;dfgtf;“u n8\b} s;}nfO{ k5fl8 g5f]8\g] eGg] s'/fnfO{ ;'lglZrt klg u/]sf] 5 .
a}+sn] ;+o'Qm /fi6« ;+3Lo lbuf] ljsf;sf nIox?k|lt g]kfnsf] k|ltj4tf k|lt ;xof]usf] nflu ljQLo ahf/df jftfj/0fLo, ;fdflhs / ;'zf;g
;DaGwL dfkb08x? PsLs[t ug]{ nIosf ;fy glan lbuf] a}+ls·sf] z'?jft u/]sf] xf] .

glan a+}s, lbuf] a+}ls· kxn cGtu{t, lgDg nIox? xfl;n ug{ rfxG5 M
n shf{ kf]6{kmf]lnof]df jftfj/0fLo, ;fdflhs / ;'zf;gsf] c;/nfO{ dfkg ug]{
n a}+ssf] kx'Fr gk'u]sf, b'u{d, lk5l8Psf / u|fdL0f hg;+VofnfO{ hf]8 lbP/ ljQdf kx'Fr a9fpgsf nflu pko'Qm lbuf] ljQLo pTkfbg /
;]jfx? ljsf; ug]{
n Joj;fonfO{ a9fjf lbg / hgtfs]f hLjg:t/ psf:g ljQkf]if0fdf kx'Fr a9fpg]
n u|fdL0f zfvfx?sf] bL3{sfnLg, Jofjxfl/s / cl:tTj ;'lglZrt ug{sf nflu /fd|f] Joj;flos ljsNkx? Vff]Hg]
n glan a+}s / o;sf] lbuf] a+}ls· kxnnfO{ :yfgLo / cGt/f{li6«o ahf/df a9fjf lbg] .

kof{j/0fLo, ;fdflhs tyf ;'zf;gsf dfkb08x¿ (ESG Standards) k/Dk/fut a}+ls·df ;dfof]hg ug'{ g} lbuf] a}ls·sf] k|d'v p2]Zo
xf] . ;+:yfut ;'zf;gsf l;4fGtx¿nfO{ ;+:yfsf ljleGg /0fgLlt tyf a}+sn] k|bfg ug{] ;]jf tyf ;'ljwfx¿df cjnDag u/]/ kof{j/0fLo tyf
;fdflhs ?kn] dxŒj /fVg] kl/of]hgfx¿sf] k|j4{g ug]{ nIo a}+sn] /fv]sf] 5. lglZrt ju{nfO{ nlIft tyf jftfj/0f d}qL ;]jf ;'ljwf k|bfg
u/]/ klg lbuf] a}+ls·sf] nIodf k'Ug] ljZjf; a}+sn] lnPsf] 5 .

glan lbuf] a+}ls·n] lgDg d'Vo kl/0fd If]qx?df ;s/fTds k|efj kfg]{ nIo /fv]sf] 5 M
n ljQLo ;dfj]zLs/0f
n xl/t a+}ls· tyf jftfj/0fd}qL pTkfbgx? tyf ;]jf
n Jofj;flos s[lif
n dlxnf p3dzLntf ljsf;
n o'jf /f]huf/L
n :6f6{ck / PS;]n]/]6/x? (Startup and Accelerators)
n d"No / cfk"lt{ >[+vnf kof{j/0f (Value Chain and Supply Chain Ecosystem)
n kmls{Psf cfk|jf;Lx?sf] ;fdflhsLs/0f÷k'gld{ng

lbuf] ljsf; nIo xfl;n ug{ glan a+}ssf] kxnx? M

Partnering for Carbon Accounting Financials (PCAF) ;b:otf

g]kfnh:tf] d'n'sdf hnjfo' kl/jt{gsf gsf/fTds c;/sf] s]Gb|ljGb'df lxdfnL If]q / ToxfFsf] hghLjg /xg] u/]sf] eP klg To;n] k|ToIf
tyf k/f]If ?kdf cGo If]qsf] dfgj hLjg nufot ;fdflhs cfly{s ljsf;, h}ljs ljljwtf, ko{6g If]q cflbdf ;d]t uDeL/ r'gf}tL l;h{gf
u/]sf] ;j{ljlbt} 5 . jif]{lg af9L, klx/f], 89]nf], lxdklx/f] h:tf k|fs[lts ljkbx¿sf] hf]lvd a9\b} uO/x]sf], cltj[li6, cgfj[li6, ;'Vvfn] ubf{
s[lifIf]qdf k/]sf] gsf/fTds k|efjsf] af/]df ;'Gb} / ef]Ub} cfO/x]sf 5f+} . oxL cj:yfnfO{ dWogh/ u/L, a}+s tyf ljQLo ;+:yfn] hnjfo'
kl/j{tg Go'gLs/0fsf ;fy} hnjfo' kl/jt{g cg's'ngdf lgjf{x ug{ ;Sg] e"ldsfnfO{ cfTd;fy u/L, glan a}+sn] ljQLo ;+:yfx¿sf]
ljZjJofkL ;fe]mbf/Ldf :yflkt ;+:yf Partnership for Carbon Accounting Financials (PCAF) sf] ;b:otf lnPsf] oxfFx¿nfO{ cjut u/fpg
rfxG5f}+ .

lbuf] a}+ls· Joj;flos 9fFrf (Sustainable Banking Business Model) cGtu{t a}+sn] nufgL u/]sf If]qn] ubf{ ePsf] xl/tu[x Uof; pT;h{g
(Greenhouse Gas Emissions, GHGs) sf] u0fgf tyf ;dLIff u/L hnjfo' kl/jt{g Go'gLs/0fsf] /0fgLlt tyf nIo th{'df ug{ a}+s cl3
a9]sf] hfgsf/L u/fpg rfxG5f}+.
 jflif{s k|ltj]bg 17

kof{j/0fLo / ;fdflhs hf]lvd Joj:yfkg (ESRM)M

g]kfn /fi6« a+}sn] ;d]t jftfj/0fLo, ;fdflhs tyf hnjfo' kl/jt{gsf] hf]lvdnfO{ a+}sx¿n] Joj:yfkg ug'{kg{] hf]lvdsf] ?kdf klxrfg
u/]sf] kl/k]Iodff, glan a+}s pk/f]Qm hf]lvdx¿nfO{ d'Nof°g tyf Go"gLs/0f ug{ tTk/ /x]sf] hfgsf/L u/fpg rfxG5f}+ . o;sf] lglDt
a}sn] Environmental and Social Risk Management (ESRM) guidelines x? th{'df / sfof{Gjog u/]sf] 5. ;fy}, a+}sn] Go"g sfj{g cy{tGq
(Low Carbon Economy), lbuf] tyf ;dtfd"ns eljio (sustainable and equitable future) sf] nflu /0fgLlts ?kdf xl/t nufgL / hnjfo'
cg's'ng nufgL df yk nufgL ug{ k|ltj4 /x]sf] hfgsf/L u/fpg rfxG5f+} .

lbuf] a}+ls· tkm{ nlIft shf{x?

a}+sn] lbuf] cfjf; shf{, glan ls;fg shf{, glan p2dzLn shf{, glan Osf] k|]mG8|nL Joj;fo shf{ tyf cGo ;fgf tyf n3' p2d shf{x?
k|bfg ub}{ cfPsf] 5 . lbuf] a+}ls· k|j4{gsf lglDt a}+sn] yk gofF xl/t tyf l8lh6n shf{x¿ ljsf; ug{] nIo lnPsf] 5 .

zfvf/lxt a+}ls·
b'u{d If]qdf /x]sf zfvfx¿sf] ;~rfngdf yk ;'wf/ ug]{ tyf lbuf] ljsf;sf] If]qdf sfo{ ul//x]sf cGo ;+:yfx¿;Fu ;xsfo{ ug]{ of]hgf
klg a}+ssf] /x]sf] 5. al~rtx?;Dd k'Ug] / l8lh6n a}+ls+u k|jw{g ug]{ sf] lglDt zfvf/lxt a+}ls· ;]jf klg z'? u/]sf] 5.

lbuf]kg k|ltj]bg
;g\ @)@# sf] d] @@ tfl/v df h}ljs ljljwtfsf] cGt/f{li6«o lbj;sf] cj;/ kf/]/ a}+sn] cfgf] klxnf] lbuf]kg k|ltj]bg (Sustainability Report)
;fj{hlgs u/]sf] 5. To; l/kf]6{ dfkm{t\ ;j{;fwf/0fn] a}+sn] lbuf] a+}ls∙ tkm{ u/]sf k|of;x?sf] lj:t[t ljj/0f hfgsf/L kfpg ;Sg]5g\ .

xl/t ;Ktfx
glan lbuf] a+}ls·sf] bf]>f] jflif{sf]T;jsf] pknIodf a}+sn] xl/of] klx/g nufpg] / To; lbg SDG kvf{n cgfj/0f, j[Iff/f]k0f ug]{ h:tf sfo{x?
u/]/ xl/t ;Ktfx dgfPsf] lyof] .

Digital Transformation
jt{dfg ;Gbe{df u|fxsx¿sf ck]Iff k"/f ug{, a}+ssf] cu|0fL >]0fL sfod /fVg, pRr Jofkf/ j[l4 xfl;n ug{, ;]jf k|jfx kl/rfng bIftfdf
;'wf/ ug{, u|fxsx¿sf] kx“'r a9fpg a}+ssf] k"0f{ ?kfGt/0fsf] cfjZostf dx;'; ub}{ zfvf tyf a+}ssf cGo ;~hfnx¿ ;“u;“u} cAan
;"rgf k|0ffnLsf] dfWodaf6 u|fxsx¿nfO{ pTs[i6 ;]jf k|bfg ug{ a+}sn] “Nabil DigiBank" sf] ?kdf 5'6\6} el6{sn :yfkgf u/L a}+ssf] k"0f{
l8lh6nfO{h]zgdf Wofg s]lGb|t u/L sfof{Gjogdf NofO;s]sf] 5. cfgf] :yfkgfsfnb]lv l8lha}+sn] ljleGg sfo{qmdx¿ ;~rfngdf
NofO;s]sf] 5 .

l8hL a}+sn] cfgf] sf]/ a}+lsª k|0ffnL (Finacle) nfO{ o;sf] gljgtd\ ;+:s/0fdf :t/f]Gglt u/]/ cfGtl/s ;"rgf k|0ffnLnfO{ alnof] agfpg yfngL
u/]sf] 5 . of] :t/f]Ggltn] a}+snfO{ g]kfnsf] l8lh6n a+}lsª kl/b[Zodf :yflkt u/fpg'sf ;fy} l8lh6n kl/jt{gsf nflu tof/ /xg d2t ug]{5 .
a+}ssf ljleGg ;~rfng k|lqmofx¿nfO{ k'gM OlGhlgol/ª ub}{ a+}sn] ljZj k|l;4 Business Process Management (BPM) k|0ffnL ;~rfngdf
NofPsf] 5 h;n] a}+sn] k|bfg ug{] C0f k|jfx ug{] k|lqmof :jrflnt ug{ d2t ub{5 . a}+sn] dfgj ;+;fwg Joj:yfkg k|0ffnL (HRMS) :t/f]Gglt
u/L ljZj k|l;4 EmployWise HRMS System nfu" u/L dfgj ;+;fwg Joj:yfkgsf w]/} h;f] k|lqmofx¿nfO{ :jrflnt agfpg ug{ cu|;/tf
lnPsf] 5 . NBank åf/f a+}sn] kl/dflh{t glan kmf]g nf]gsf] yfngL u/]sf] 5 . o; shf{ cg';f/ tnaL u|fxssf] cnfjf glan a+}sdf art
vftf /x]sf u|fxs ju{n] klg kmf]g nf]gsf] ;'lawf pkof]u ug{ kfpg] 5g\ . a}+sn] gljgtd k|ljlwdf cfwfl/t @$÷& lel8of] s]= jfO{= ;L= sf]
;'?jft u/]sf] 5 . ljb]zdf /x]sf u|fxsx¿nfO{ ;d]t glan df]afOn a}+ls·sf] ;'ljwf k|bfg ug]{ x]t'n] cGt/f{li6«o kmf]g gDa/af6 ;d]t df]afOn
a}+ls·sf] ;'ljwf u|x0f ug{ ;lsg] Joj:yf ul/Psf] 5 .

o;afx]s, k"j{–cg'df]lbt -:jrflnt_ C0f, :jrflnt gub hDdf ug{] d]l;g, QR sf]8 k|of]u u/]/ gub lgsfNg], a}+ssf] j]a;fO6nfO{ :t/f]GgtL
ub}{ u|fxs s]lGb|t j]a;fO6sf] ;'?jft ug]{ nufot cGo w]/} u|fxs s]lGb|t l8lh6n kxnx¿ o; cjlwdf nfu" ePsf 5g\ .

a}+ssf sd{rf/Lx?åf/f cg';/0f ul/g] lbuf] cEof;x? M

n sfof{nosf] 8]:sdf ;fgf lj?jfx? /fv]/ jftfj/0f d}qL sfo{:yn agfpg].
n Knfli6ssf] ;6\6f k'gM k|of]u ug{ ;lsg] af]tn tyf skx?sf] k|of]u ug{].
n 3/]n' vfgf vfg] tyf :yfgLo laqm]tfx?af6 ;/;fdfg vl/b ug]{.
18 glan a}+s lnld6]8

n sfuhsf] Go"gtd k|of]u ug]{.

n s'g} klg aQL tyf ljB'tLo pks/0fx? k|of]udf gePsf] a]nfdf aGb ug]{.
n xKtf jf kGw| lbgdf Ps kN6 xl/of] kf]zfs nufpg].

;~rfns ;ldltsf] dfGotf

a}+sn] ;+:yfut ;'zf;g k|0ffnLnfO{ ;b}j cfTd;fy u/L cfgf] lhDd]jf/Lsf] kfngf ug{] / hjfkmb]lxtf jxg ug]{ dfGotf ln“b} cfPsf] 5 . ;fy},
a+}sn] /0fgLlts Joj:yfkg k4lt, Jofj;flos sfo{ k4ltsf] k'g;{+/rgfsf cfwf/df lg/Gt/ kl/is[t k4ltsf] cjnDag, sfo{;Dkfbg,
ljsf;, cg';/0f, Joj:yfkg / sd{rf/LaLrsf] ;'dw'/ ;DaGw, u|fxssf] ;]jfdf k"0f{ ?kdf ;dk{0f h:tf d"No / dfGotfsf] ;+j4{g u/L cl3
a9\g] k|0f oxf“x¿ dfem xfdL ub{5f}“ . To;}u/L ;+:yfut ;'zf;gn] kl/sNkgf u/]sf] kbLo g}ltstfsf] kl/kfngf tyf :jfy{ aflemg] cj:yfsf]
plrt Joj:yfkg x'g] u/L ;~rfns ;ldltsf ;a} ;b:ox¿n] a}+s;“u ;/f]sf/ /fVg] ;a} k|sf/sf ultljlw tyf lqmofsnfkdf ;fd~h:otf
sfod ub}{ cfpg' ePsf] 5 / o; ljifodf ;~rfns ;ldlt ;b}j ;+j]bgzLn / ;r]t /x]sf] 5 .

;~rfns ;ldltdf ePsf] x]/km]/

a}+ssf] #* cf}+ jflif{s ;fwf/0f;ef b]lv o; -#( cf}+_ jflif{s ;fwf/0f;ef ;Dddf a}+ssf] ;~rfns ;ldltdf s'g} klg x]/km]/ gePsf] hfgsf/L
u/fpFb5f}+ .

;Dk"0f{ z]o/wgL dxfg'efjx¿, u|fxsju{ tyf z'elrGtsx¿nfO{ oxf“x¿sf] c6"6 ;dy{g tyf ;xof]usf nflu ;~rfns ;ldltsf tk{maf6 /
d]/f] JolQmut tj/af6 klg oxf“x¿k|lt xflb{s s[t1tf JoQm ug{ rfxG5f} . g]kfn /fi6« a+}s, sDkgL /lhi6«f/sf] sfof{no, g]kfn lwtf]kq af]8{,
g]kfn :6s PS:r]Gh tyf l;=l8=P;= P08 lSnol/· ln= nufotsf lgsfo af6 a}“sn] lg/Gt/ kfO/x]sf] ;xof]u tyf dfu{lgb]{zgsf] nflu
wGojfb 1fkg ub{5f}“ . a}+ssf] ;du| ;kmntfdf dxŒjk"0f{ of]ubfg lbg'x'g] sd{rf/Lx¿ tyf sd{rf/L ;+u7gnfO{ klg ;~rfns ;ldltsf]
tk{maf6 xflb{s wGojfb lbg rfxG5f“} .

oxf“x¿af6 ljutsf jif{x¿df a}+snfO{ of] prfOdf k'¥ofpg ;/fxgLo of]ubfg ug{' eP h:t} cfufdL jif{x¿df ;d]t cf–cfgf] :yfgaf6 a+}ssf]
prfO yk a9fpg] tkm{ oxf“x¿sf] dxTjk"0f{ of]ubfg /xg]5 eGg]df xfdL ljZj:t 5f“} .

wGojfb Û
;~rfns ;ldltsf tk{maf6

pk]Gb| k|;fb kf}8]n

cWoIf
ldlt M @)*)÷)*÷@!

-k'gZr M o;};fy ;+nUg cg';"rL ‘s’ df a}+s tyf o;sf] ;xfos sDkgLx?sf] jif{ @)&(÷*) sf] sf/f]af/sf] lj:t[t ;dLIff ul/Psf] 5._
 jflif{s k|ltj]bg 19

cg';"rL ‘s’
!= glan a}+ssf] ;~rfng tyf ljQLo k'g/fjnf]sgsf] ;f/;+If]k
!=! ljut kf“r jif{sf] ljQLo cj:yfsf] ljj/0f ?= xhf/df
ljj/0f cfiff9 d;fGt
@)*) @)&( @)&* @)&& @)&^ @)&%
;DklQ
gub tyf gub ;/x 6,77,42,58 11,05,15,39 7,28,56,36 4,79,96,30 10,67,03,29 7,95,23,50
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 25,65,24,21 13,03,72,39 8,02,41,72 20,02,10,31 8,00,11,96 7,37,22,85
a}+s tyf ljQLo ;+:yfdf /x]sf] Kn];d]G6 13,42,43,90 8,87,08,95 9,86,52,12 10,23,05,79 11,07,87,29 10,16,02,81
Derivative ljQLo pks/0fx? 3,83,34,62 1,37,36,14 13,61,53,33 10,85,95,98 8,53,90,58 -
cGo Jofkfl/s ;DklQ - 2,97,29 - - - -
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ 8,28,30,59 10,36,69,38 8,60,15,69 5,83,63,68 6,05,84,93 4,56,57,90
;fk6L
u|fxsnfO{ lbPsf] shf{ ;fk6L 3,31,12,31,71 3,00,20,56,53 1,98,02,14,18 1,48,05,40,71 1,27,50,02,43 1,09,05,93,65
nufgL pks/0f 76,45,29,85 62,45,50,44 39,88,90,93 33,63,33,97 25,30,30,73 18,38,80,83
rfn' s/ ;DklQ - 60,64,80 30,70,13 26,07,96 13,75,19 24,63,80
;xfos sDkgLdf nufgL 1,79,80,00 29,80,00 7,80,00 7,80,00 7,80,00 7,80,00
P;f]l;P6 sDkgLdf nufgL 8,00,00 8,00,00 8,00,00 8,00,00 8,00,00 4,00,00
cGo nufgL (Investment Property) 1,82,70,69 1,31,85,98 1,00,75 82,19 82,19 82,19
l:y/ ;DklQ 3,87,12,73 3,53,61,00 1,75,97,52 1,31,81,14 1,05,17,92 98,62,60
Voflt tyf cef}lts ;DklQ 2,85,4,55 29,17,21 16,69,31 7,17,50 4,14,01 5,03,35
:yug s/ ;DklQ - - - - - -
cGo ;DklQ 7,79,80,04 6,29,65,50 3,53,47,43 2,42,84,77 2,59,07,71 2,07,07,24
s"n ;DklQ 4,81,20,35,48 41,98,181,01 2,91,23,89,46 2,37,68,00,30 2,01,13,88,21 1,60,97,80,71

bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{ 6,27,77,12 3,35,36,10 4,50,27,05 2,22,88,61 1,41,90,42 1,16,86,65
af“sL /sd
g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd - 4,65,74,37 5,45,03,93 5,32,86 8,84,75 3,25,18
Derivative ljQLo pks/0f 3,81,29,46 1,39,07,37 13,63,42,26 10,76,42,03 8,33,50,73 5,38,40
lgIf]k bfloTj 3,96,84,34,99 3,26,22,23,10 2,23,47,44,70 1,90,80,64,70 1,62,95,40,00 1,34,81,06,70
;fk6L - 10,72,07,30 - - - -
cfos/ bfloTj 48,23,52 - - - - -
gf]S;fgL Joj:yfx? - - - - - -
:yug s/ bfloTj 1,91,88,50 1,77,85,04 1,36,68,72 1,43,88,30 85,15,37 1,00,97,62
cGo bfloTjx? 8,46,85,28 12,22,81,81 6,70,33,51 4,49,68,48 4,30,20,83 3,25,62,59
hf/L u/]sf] C0fkqx? 6,48,69,82 6,48,48,44 2,09,66,33 2,03,58,74 - 6,00,00
cGo bfloTj pks/0fx? - - - - - -
(Subordinated Liabilities)
s"n bfloTj 4,24,29,08,69 3,66,83,63,54 2,57,22,86,51 2,11,82,43,71 1,77,95,02,09 1,40,39,17,14
qmdzM !=! ljut kf“r jif{sf] ljQLo cj:yfsf] ljj/0f
20 glan a}+s lnld6]8

qmdzM !=! ljut kf“r jif{sf] ljQLo cj:yfsf] ljj/0f ?= xhf/df

ljj/0f cfiff9 d;fGt
@)*) @)&( @)&* @)&& @)&^ @)&%
k"“hL
z]o/ k“"hL 27,05,69,97 22,83,29,09 13,84,44,51 10,09,74,97 9,01,18,45 8,04,32,21
z]o/ k|Lldod - 1,76 15,87,58 74 74 74
;l~rt d'gfkmf 3,18,70,59 2,89,95,45 4,16,29,29 3,57,64,23 3,73,53,34 3,25,48,11
hu]8f tyf sf]ifx? 26,66,86,22 2,72,49,119 15,84,41,57 12,18,16,64 10,44,13,59 9,28,82,52
a}+ssf] z]o/wgLx?sf] s"n k"FhL 56,91,26,78 5,29,817,47 34,01,02,95 25,85,56,59 23,18,86,12 20,58,63,57
s"n k"“hL tyf bfloTj 4,81,20,35,48 4,19,8181,01 2,91,23,89,46 2,37,68,00,30 2,01,13,88,21 1,60,97,80,71

glan a}+ssf] ljut kf“r jif{sf] ljQLo cj:yfsf] ljZn]if0f ubf{ ;du|df a}+sn] cfgf]] ljQLo cj:yf yk ;'b[9 / alnof] agfp“b} nu]sf] b]lvG5,
h;sf] emns a}+ssf] jf;nftsf] cfsf/df lg/Gt/ j[l4n] klg hgfp“5 . ;f] cjlwdf a+}ssf] jf;nftsf] cfsf/ ?= ! va{ ^) ca{af6 a9]/ @)*)
cfiff9 d;fGt ;Dd cfO{k'Ubf ?= $ va{ *! ca{ k'u]sf] 5 . jflif{s rqmj[QL j[l4b/ (Compounded Annual Growth Rate) sf cfwf/df of] j[l4b/
k|lt jif{ @$=$*∞ /x]sf] 5 . a}+sn] ljleGg jif{df hf/L u/]sf] af]gz z]o/ nfef+z tyf ;flassf] o"gfO6]8 kmfOgfG; / g]kfn a·nfb]z a}+ssf]
k|flKtsf] sf/0fn] jf;nftsf] cfsf/df pNn]vgLo j[l4 b]lvPsf] xf] .

d'Vo zLif{sx?sf] jflif{s rqmj[QL j[l4b/ (Compounded Annual Growth Rate)

?= xhf/df
ljj/0f cfiff9 d;fGt cfiff9 d;fGt jflif{s rqmj[QL
@)*) @)&% j[l4b/
z]o/wgLsf] h]yf 56,91,26,78 20,58,63,57 22.55
lgIf]k 4,02,68,71,05 1,35,97,93,35 24.29
s"n shf{, ;fk6 tyf laN; v/Lb 3,39,40,62,30 1,13,62,51,55 24.47
s"n nufgL -dfu tyf cNk ;"rgfdf k|fKt x'g] 91,75,53,75
nufgL ;d]t_ 28,66,63,64 26.2
v'b l:y/ ;DklQ 387,12,73 98,62,60 31.45

ljut kf“r jif{x¿df z]o/wgLx¿sf] h]yfdf ;d]t pNn]Vo j[l4 ePsf] 5 . cf=j= @)&$÷&% sf] cGTodf ?= @) ca{ %* s/f]8 /x]sf] z]o/
wgLx¿sf] s"n h]yf cf=j= @)&(÷*) sf] cfiff9 d;fGt ;Dd cfO{k'Ubf ?= %^ ca{ (! s/f]8 k'u]sf] 5 . of] j[l4 cf=j= @)&$÷&% b]lv cf=j=
@)&(÷*) ;Ddsf] k|:tfljt gub nfef+z afx]ssf] xf] . k"FhL j[l4df a}+sn] hf/L u/]sf] af]g; z]o/sf] dxTjk"0f{ e"ldsf /x]sf] 5 . cf=j=
@)&$÷&% b]lv cf=j= @)&*÷&( ;Ddsf kf“r jif{x¿df a}+sn] sdfPsf] gfkmfaf6 cfgf] z]o/wgLx¿nfO{ gub nfef+z qmdzM @@∞, @@∞,
!=&^∞, $=$)∞ / !!=%)∞ tyf af]g; z]o/ nfef+z qmdzM !@∞, !@∞, ##=%∞, ##=^)∞ / !*=%)∞ sf b/n] ljt/0f u/]sf] 5 . cf=j= @)&(÷*)
sf nflu !!=))∞ gub nfef+z ljt/0f ug{] k|:tfj ;fwf/0f;ef ;dIf k]z ul/Psf] 5 .

k"FhL tyf bfloTj tk{msf] k|d'v lx:;f cf]u6\g] lgIf]ksf] jflif{s rqmj[QL j[l4b/ ;f] cjlwdf k|lt jif{ @$=@%∞ /x]sf] 5 . @)&% cfiff9 d;fGtdf
?= ! va{ #% ca{sf] /x]sf] lgIf]k @)*) cfiff9 d;fGt;Dd cfO k'Ubf yk ?= @ va{ ^^ ca{n] a9]/ ?= $ va{ )@ ca{ k'u]sf] 5 . o;}u/L, @)&%
cfiff9 d;fGtdf ?= ! va{ !# ca{sf] /x]sf] shf{ @)*) cfiff9 d;fGt;Dd cfO k'Ubf yk ?= @ va{ @% ca{n] a9]/ ?= # va{ #( ca{ k'u]sf] 5. o;}
u/L @)&% cfiff9 d;fGtdf nufgL tk{m ?= @* ca{ ^^ s/f]8 /x]sf]df ;ldIff jif{df ;f] /sd ?= (! ca{ &% s/f]8 /x]sf] 5. a+}ssf] nufgLtk{m
jflif{s rqmj[QL j[l4b/ @^=@)∞ /x]sf] 5 .
 jflif{s k|ltj]bg 21

!=@ ljut kf“r jif{sf] cfo ljj/0f -gfkmf gf]S;fg lx;fa_ ?= xhf/df
ljj/0f cfiff9 d;fGt
@)*) @)&( @)&* @)&& @)&^ @)&%
Aofh cfDbfgL 46,25,11,63 23,34,07,47 17,18,87,19 16,46,29,14 15,24,37,80 11,34,98,67
Aofh vr{ 28,50,23,20 14,42,18,76 9,11,28,34 9,47,92,49 8,08,45,26 5,08,78,08
v'b Aofh cfDbfgL 17,74,88,42 8,91,88,71 8,07,58,85 6,98,36,65 7,15,92,54 6,26,20,59
z'Ns tyf sld;g cfDbfgL 3,54,58,46 2,04,32,74 1,73,98,82 1,30,52,27 1,29,10,05 1,05,32,92
z'Ns tyf sld;g vr{ 65,10,54 46,43,76 25,13,13 6,32,51 6,44,61 2,19,07
v'b z'Ns tyf sld;g cfDbfgL 2,89,47,92 1,57,88,98 1,48,85,69 1,24,19,76 1,22,65,44 1,03,13,84
v'b Aofh, z'Ns tyf sld;g cfDbfgL 20,64,36,34 10,49,77,70 9,56,44,54 8,22,56,41 8,38,57,98 7,29,34,43
v'b ;6xL 36a9 cfDbfgL 48,65,60 56,49,90 64,37,61 46,80,86 44,83,43 39,06,52
cGo ;~rfng cfDbfgL 36,59,06 41,04,10 1,45,14,36 43,04,12 49,46,70 55,87,97
s"n ;~rfng cfDbfgL 21,49,61,00 11,47,31,70 11,65,96,50 9,12,41,39 9,32,88,10 8,24,28,93
v'b ;Defljt gf]S;fgL Joj:yf ÷ -lkmtf{_ 5,42,62,69 1,11,88,23 82,75,22 85,67,59 40,51,74 17,58,58
v'b ;~rfng cfDbfgL 16,06,98,31 10,35,43,47 10,83,21,28 8,26,73,80 8,92,36,36 8,06,70,34
;~rfng vr{
sd{rf/L vr{ 4,52,50,99 2,65,89,25 3,41,17,85 2,00,96,78 1,94,96,10 1,72,77,09
cGo ;~rfng vr{ 1,52,87,63 1,02,38,00 1,05,27,45 1,04,90,04 77,72,03 56,24,42
x|f; s6\6L tyf kl/zf]wg 50,32,10 39,00,30 14,15,75 11,56,33 17,01,73 12,39,21
;~rfng d'gfkmf 9,51,27,60 6,28,15,91 6,22,60,23 5,09,30,65 6,02,66,51 5,65,29,61
u}/ ;~rfng cfDbfgL 4,33,34 87,02 3,53,04 44,47 1,70,10 1,11,88
u}/ ;~rfng vr{ 27,48,84 27,30 58,66 25,05 23,41 68,05
;Dk"0f{ sf/f]af/ ;dfj]z kl5sf] v'b 9,28,12,10 6,28,75,62 6,25,54,62 5,09,50,07 6,04,13,19 5,65,73,44
d'gfkmf
cfos/ vr{
cfos/ Joj:yf 2,80,30,83 1,94,02,32 2,25,85,53 1,55,11,22 1,81,01,75 1,68,24,70
:yug s/ vr{ ÷ -cfDbfgL_ 7,31,90 9,13,07 –53,06,45_ 8,06,44 –77,09_ –70,19_
v'b gfkmf ÷ -gf]S;fg_ 6,40,49,36 4,25,60,24 4,52,75,53 3,46,32,41 4,23,88,54 3,98,18,93

ljut kf“r jif{sf] cfo ljj/0f x]bf{ glan a}+ssf] sfo{;Dkfbg k|efjsf/L x'“b} uPsf] b]lvG5 . o; cjlwdf v'b d'gfkmfsf] kf“r jif{sf] jflif{s
rqmj[QL j[l4b/ (=(&∞ /x]sf] 5 . cl3Nnf] jif{sf] t'ngfdf ;dLIff jif{ @)&(÷*) df a}+ssf] v'b d'gfkmf sl/a ?= @ ca{ !% s/f]8n] - %)=$(∞_
j[l4 ePsf] 5 . glan a}+s ln= tyf ;flassf] g]kfn a·nfb]z a}+s ln= sf] cf= j= @)&*÷@)&( sf] cfo ljj/0fsf] of]ukmnsf cfwf/df v'b
d'gfkmfdf ? ! ca{ !* s/f]8 -@@=^&∞_ sf] j[l4 ePsf] 5 . nfef+z ljt/0f ug]{ Ifdtfdf x|f; cfpg'sf] d'Vo sf/0f eg]sf] r'Qmf k"FhLdf ePsf] j[l4
tyf ;du| cy{tGqdf b]lvPsf] dGbLsf sf/0f Jofkf/ Joj;fodf cfPsf] x|f;n] ubf{ xfd|f u|fxsju{ x?sf] C0f r'Qmf ug{ ;Sg] Ifdtfdf cfPsf]
x|f; g} xf]. o; jif{ Joj:yf ug'{ k/]sf] ;Defljt gf]S;fgL Joj:yf cfufdL lbgx?df x'g] cy{tGqsf] ;'b[9Ls/0f ;Fu} lkmtf{ x'g] / eljiodf
nfe+fz ljt/0f ug{ ;Sg] Ifdtfdf d2t k'¥ofpg] ljZjf; lnPsf 5F}f. v'b d'gfkmf a9\g'sf] d'Vo sf/0f ;~rfng vr{sf] j[l4 s"n ;~rfng
cfDbfgLsf] j[l4 eGbf pNn]Vo dfqfdf sd ePsf]n] xf] . ;~rfng d'gfkmfdf ePsf] j[l4sf] d'Vo sf/sx? v'b Aofh cfDbfgL tyf v'b z'Ns
tyf sld;g cfDbfgLdf ePsf] j[l4 /x]sf 5g\ .

;ldIff jif{df gf]S;fgL Joj:yf j[l4 x'g'sf d'Vo sf/0fx? a9\bf] Aofhb/, t/ntfdf rfk / sf]le8 kZrft\\sf] cy{tGq / Joj;fodf k/]sf] c;/
x'g\ .

cf=j= @)&*÷&( sf] gfkmf gf]S;fg lx;fasf] ljj/0fdf glan a}+ssf] dfq c°x? k|:t't ul/Psfn] km/flsnf] cGt/ b]lvPsf] 5. o; kl5sf
ljZn]if0fdf cf=j= @)&*÷&( sf] gfkmf gf]S;fg lx;fasf zLif{sx?df ;flassf] g]kfn a·nfb]z a}+s / glan a}+ssf]] c°x? hf]8]/ k|:t't
ul/Psf] 5.
22 glan a}+s lnld6]8

d'Vo zLif{sx?sf] jflif{s rqmj[QL j[l4b/ (Compounded Annual Growth Rate) ?= xhf/df
ljj/0f cf=j= jflif{s j[l4b/ cf=j= ;dflKt jflif{s rqmj[QL
-;flassf] Pg=aL=aL= cfiff9 d;fGt j[l4b/
sf] c+s ;lxt_
@)&(÷*) @)&*÷&( -glan a}+ssf] @)&*÷&( -;flassf] @)&%
ljQLo ljj/0f cg';f/_ Pg=aL=aL= sf] c+s ;lxt_
v'b Aofh cfDbfgL 17,74,88,42 8,91,88,71 11,53,68,99 53.84 6,26,20,59 23.17
v'b z'Ns tyf 2,89,47,92 1,57,88,98 2,80,93,60 3.04 1,03,13,84 22.92
sld;g cfDbfgL
s"n ;~rfng cfDbfgL 21,49,61,00 11,47,31,70 15,81,88,30 35.89 8,24,28,93 21.13
sd{rf/L vr{ -af]g; / 2,98,03,81 1,75,81,24 2,94,97,30 1.04 1,09,91,15 22.08
NFRS ljQLo vr{ cl3_
cGo ;~rfng vr{ 2,03,19,72 1,41,38,30 2,18,31,92 –6.93_ 68,63,63 24.24
v'b d'gfkmf 6,40,49,36 4,25,60,24 5,22,12,74 22.67 3,98,18,93 9.97

kf“r jif{cl3sf] t'ngfdf ;dLIff jif{ @)&(÷*) ;Dd cfOk'Ubf jflif{s rqmj[QL j[l4b/ cg';f/ v'b Aofh cfDbfgLdf @#=!&∞ cyf{t\ ?= !! ca{ $(
s/f]8n] j[l4 ePsf] 5 . o; zLif{s cGtu{t a}s + n] k|bfg ug{] ljleGg shf{, Kn]zd]G6, gf]i6f]« vftf, ;/sf/L C0fkq tyf 6«h
] /L laN;sf] Aofh cfDbfgL
Pj+ lgIf]k / ;fk6Ldf ltg'{ kg]{ Aofh vr{ ;dfj]z 5g\ . glan a}s + ln= tyf ;flassf] g]kfn a·nfb]z a}s + ln= sf] cf=j= @)&*÷@)&( sf] cfo
ljj/0fsf] of]ukmnsf cfwf/df ;ldIff ubf{ v'b Aofh cfDbfgLdf ? ^ ca{ @! s/f]8 -%#=*$∞_ sf] j[l4 ePsf] 5 . k|flKtsf sf/0fn] pTkGg l;ghL{
tyf g]kfn /fi6« a}s+ åf/f k|bfg ul/Psf] Aofh b/ cGt/sf] l;dfdf ul/Psf] 5'6sf sf/0fn] a}s + n] v'b Aofh cfDbfgLdf k|zz + gLo j[l4 xfl;n
u/]sf] xf] .

kf“r jif{cl3sf] t'ngfdf ;dLIff jif{ @)&(÷*) ;Dd cfO{kU' bf jflif{s rqmj[QL j[l4b/ cg';f/ v'b z'Ns tyf sld;g cfDbfgLdf @@=(@∞ cyf{t\ ?=
! ca{ *^ s/f]8n] j[l4 ePsf] 5 . o; zLif{s cGtu{t a}s + n] k|bfg ug{] ljleGg ;]jfx? h:t} k|lttkq tyf a+s
} Uof/]06L, qm]l86 sf8{ tyf 8]la6 sf8{,
/]ld6\ofG; Pj+ shf{ Joj:yfkg z'Ns tyf Ph]G;L ;]jfdf xfl;n u/]sf] j[l4sf sf/0f cfDbfgLdf j[l4 ePsf] xf] . cf=j @)&*÷&( sf] glan a}s +
ln= tyf ;flassf] g]kfn a·nfb]z a}s + ln= sf] gfkmf gf]S;fg lx;fanfO{ PsLs[t gu/]/ ljZn]if0f ubf{ v'b z'Ns tyf sld;g cfDbfgL ePsf]
jflif{s ?= ! ca{ #@ s/f]8sf] j[l4n] k|fKtLsf] ;kmntfnfO{ phfu/ u/]sf] 5 . glan a}s + ln= tyf ;flassf] g]kfn a·nfb]z a}s + ln= sf] cf= j=
@)&*÷@)&( sf] cfo ljj/0fsf] of]ukmnsf cfwf/df ;ldIff ubf{ v'b z'Ns tyf sld;g cfDbfgLdf ? * s/f]8 %$ nfv -#=)$∞_ sf] j[l4
ePsf] 5 .

ljut kf“r jif{df a}s

+ sf] s"n ;~rfng cfDbfgL ?= !# ca{ @% s/f]8n] j[l4 ePsf] 5 . ;f] zLif{sdf rqmj[QL j[l4b/ @!=!#∞ /x]sf] 5 . glan a}s
+
ln= tyf ;flassf] g]kfn a·nfb]z a}s+ ln= sf] cf= j= @)&*÷@)&( sf] cfo ljj/0fsf] of]ukmnsf cfwf/df ;ldIff ubf{ s"n ;~rfng cfDbfgLdf
? % ca{ ^& s/f]8 -#%=*(∞_ sf] j[l4 ePsf] 5 . s"n ;~rfng cfDbfgL cfPsf] j[l4sf] d'Vo sf/0f v'b Aofh cfDbfgLdf ePsf] j[l4 -^ ca{ @!
s/f]8_ tyf v'b z'Ns tyf sld;g cfDbfgL ePsf] j[l4 -* ca{ %$ nfv_ xf].

kf“r jif{cl3sf] t'ngfdf ;dLIff jif{ @)&(÷*) ;Dd cfO{kU' bf jflif{s rqmj[QL j[l4b/ cg';f/ sd{rf/L vr{ -af]g; / NFRS ljQLo vr{ cl3_ df
@@=)*∞ cyf{t\ ?= ! ca{ ** s/f]8n] j[l4 ePsf] 5 . glan a}s + ln= tyf ;flassf] g]kfn a·nfb]z a}s + ln= sf] cf= j= @)&*÷@)&( sf] cfo
ljj/0fsf] of]ukmnsf cfwf/df ;ldIff ubf{ sd{rf/L vr{ -af]g; / NFRS ljQLo vr{ cl3_ df hDdf ? # s/f]8 ^% nfv -!=)$∞_ sf] j[l4 ePsf] 5 .
;f] tYof°nfO{ lgofNbf a}s
+ n] sd{rf/L vr{df Joj:yfksLo s'zntf k|bz{g ub}{ sd{rf/L vr{nfO{ plrt l;dfdf Joj:yfkg u/]sf] 5 .

kf“r jif{cl3sf] t'ngfdf ;dLIff jif{ @)&(÷*) ;Dd cfO{kU' bf jflif{s rqmj[QL j[l4b/ cg';f/ cGo ;~rfng vr{df @$=@$∞ cyf{t\ ?= ! ca{ #%
s/f]8n] j[l4 ePsf] 5 . cGo ;~rfng vr{ cGtu{t ;~rfng vr{ tyf x|f; s6\6L kb{5g . glan a}s + ln= tyf ;flassf] g]kfn a·nfb]z a}s
+ ln=
sf] cf= j= @)&*÷@)&( sf] cfo ljj/0fsf] of]ukmnsf cfwf/df ;ldIff ubf{ cGo ;~rfng vr{df ? !% s/f]8 !@ nfv -^=(^∞_ sf] sdL cfPsf]
5 . ;f] tYof°nfO{ lgofNbf a}s
+ n] ;~rfng vr{d{ f Joj:yfksLo s'zntf k|bz{g ub}{ ;~rfng vr{nfO{ PsLs[t Joj;fo yfngL kZrft\\ emg} sd
vr{df ;d]6s ] f] 5 .
 jflif{s k|ltj]bg 23

!=# ;dLIff jif{sf] pknlAw

;dLIff jif{ @)&(÷*) df a}s
+ sf] sfo{;Dkfbg pT;fxhgs /x]sf] 5 . o; a}s + n] r'gf}ltk"0f{ cfly{s tyf /fthlglts kl/b[Zosf] ;fdgf ub{} cfgf]]
jf;nftdf yk ;'wf/ ug{ ;kmn ePsf] 5 . g]kfn /fi6« a+s } åf/f k|sflzt cf=j= @)&(÷*) sf] a}l+ s∙ tyf ljQLo tYof°sf] ljj/0f cg';f/ ;dLIff
jif{df ‘s’ ju{sf jfl0fHo a}s
+ x?sf] s"n lgIf]k tyf s"n shf{sf] jflif{s j[l4b/ qmdzM !!=()∞ tyf #=!@∞ /x]sf] b]lvG5 . o; cjlwdf glan
a+s
} n] xfl;n u/]sf] j[l4b/ qmdzM @@=!&∞ tyf !)=$*∞ /x]sf] 5 . shf{ tyf lgIf]kdf ePsf] j[l4nfO{ cfwf/ dfGb} o; jif{sf] sfo{ ;Dkfbg
;Gtf]ifk|b dfGg ;lsG5 .

;dLIff jif{df a}+sn] shf{ tyf nufgLdf cfh{g u/]sf] Aofh cfDbfgLnfO{ tn lbO{Psf] tflnsfdf ;+If]kdf k|:t't ul/Psf] 5 .
cfwf/ b/ tyf Aofhb/ cGt/ -g]kfn /fi6« a}+såf/f lgb]{lzt u0fgf ljlw adf]lhd_
k|ltzt
ljj/0f cfiff9 d;fGt km/s
@)*) @)&(

dfl;s cf};t Aofh cfDbfgL b/ 12.78 11.40 1.38

dfl;s cf};t Aofh vr{ b/ 7.78 7.18 0.61
Aofh b/ cGt/ 4.99 4.22 0.77
cf};t cfwf/ b/ 9.52 8.77 0.75

;ldIff jif{df cfiff9 d;fGtsf] dfl;s cf};t Aofh cfDbfgL b/ !=#* k|ltztn] tyf dfl;s cf};t Aofh vr{ b/df )=^! k|ltzt j[l4 ePsf] sf/0f
cfiff9 d;fGt @)*) df a}+ssf] Aofhb/ cGt/ )=&& k|ltztn] j[l4 eO{ $=(( k|ltzt k'u]sf] xf] . cl3Nnf] jif{sf] t'ngfdf ;ldIff jif{df cfwf/
b/df )=&% k|ltztn] j[l4 ePsf] 5 . cfwf/ b/df b]lvPsf] j[l4 d"ntM Aofh vr{sf] b/df ePsf] j[l4sf] sf/0fn] xf] .
24 glan a}+s lnld6]8

shf{sf] efl/t cf};t Aofh cfDbfgL b/ ljj/0f

?= xhf/df
ljj/0f cf=j= @)&(÷*) cf=j= @)&*÷&(
cf};t /sd Aofh cf}ifft Aofh b/ cf};t /sd Aofh cf}ifft Aofh b/
Jofj;flos shf{ 2,35,70,58,94 29,74,58,20 12.62Ü 1,58,15,04,44 14,49,29,38 9.16Ü
pkef]Qmf shf{ 94,82,73,43 11,73,03,28 12.37Ü 68,83,25,65 6,66,20,37 9.68Ü
s"n shf{ 3,30,53,32,36 41,47,61,48 12.55Ü 2,26,98,30,09 21,15,49,75 9.32Ü

shf{ tyf ;fk6nfO{ Jofj;flos shf{ tyf pkef]Qmf shf{ zLif{s cGtu{t ljefhg u/L k|ltkmnsf] ;dLIff ubf{ oL leGg k|s[ltsf shf{x¿df
k|ltkmn b/ ;dLIff jif{df qmdzM !@=^@∞ / !@=#&∞ /x]sf] b]lvG5 . cl3Nnf] jif{sf] t'ngfdf o; jif{ shf{ tyf ;fk6sf] efl/t cf};t k|ltkmn b/
df #$# cfwf/ c+sn] j[l4 ePsf] 5 eg] pkef]Qmf shf{sf] efl/t cf};t k|ltkmndf @^( cfwf/ c+ssf] j[l4 ePsf] 5 . Jofj;flos shf{ cGtu{t
clwljsif{ shf{, cfoft÷lgof{t shf{, laN; vl/b, rfn' k"FhL shf{, ljkGg ju{ shf{ tyf cGo cNksflng tyf lb3{sflng cjlwsf] Jofkfl/s
k|of]hgsf] shf{ OToflb kb{5g\ . pkef]Qmf shf{ cGtu{t 3/hUuf shf{, lwtf] shf{, ;jf/L ;fwg shf{, JolQmut shf{, JolQmut clwljsif{, z}lIfs
shf{, qm]l86 sf8{ tyf a}+ssf] sd{rf/L ljlgod adf]lhd sd{rf/Lx¿nfO{ k|jfx ul/Psf] shf{ OToflb kb{5g\ .

cf=j= @)&*÷&( df k|:t't ePsf Aofh cfDbfgLdf ;flassf] g]kfn a·nfb]z a}+ssf] c°x? ;dfj]z gePsf]n] shf{sf] Aofhb/x?df
km/flsnf] cGt/ b]lvPsf] 5.
 jflif{s k|ltj]bg 25

nufgLsf] efl/t cf};t Aofh cfDbfgL b/ ljj/0f

?= xhf/df
ljj/0f cf=j= @)&(÷*) cf=j= @)&*÷&(
cf};t /sd Aofh cf}ifft Aofh b/ cf};t /sd Aofh cf}ifft Aofh b/
;/sf/L ;'/If0fkq 55,11,50,26 3,73,87,45 6.78Ü 34,79,41,37 1,80,27,05 5.18Ü
cGo nufgL 11,51,15,68 52,27,98 4.54Ü 12,22,80,51 18,08,85 1.48Ü
s"n nufgL 66,62,65,94 4,26,15,43 6.40Ü 47,02,21,88 1,98,35,89 4.22Ü

;dLIff jif{df 6«]h/L lan tyf :jb]zL C0fkqsf] k|ltkmn b/df s]xL j[l4 cfPsf] 5 . cGo nufgL tk{m ljb]zL tyf :jb]zL vftfx?df Kn];d]G6sf]
Aofh b/df j[l4 cfPsf] x“'bf Aofh cfo a9]]sf] 5. ;/sf/L ;'/If0f kqsf] Aofh b/df cfPsf] j[l4sf sf/0fn] ubf{ a}+ssf] s"n nufgLsf] efl/t
cf};t Aofh cfDbfgL b/df cl3Nnf] jif{sf] t'ngfdf @!* cfwf/ c+ssf] j[l4 cfPsf]] 5.

cf=j= @)&*÷&( df k|:t't ePsf Aofh vr{df ;flassf] g]kfn a·nfb]z a}+ssf c°x? ;dfj]z gePsf]n] nufgLsf] Aofhb/x?df km/flsnf]
cGt/ b]lvPsf] 5.
?= xhf/df
ljj/0f cf=j= @)&(÷*) cf=j= @)&*÷&(
cf};t /sd Aofh cf}ifft Aofh b/ cf};t /sd Aofh cf}ifft Aofh b/
lgIf]k 3,52,73,79,67 27,90,52,92 7.91Ü 2,35,56,41,28 13,87,60,99 5.89Ü
;fk6L -C0f kq ;d]t_ 10,77,02,26 59,70,28 5.54Ü 14,43,09,42 54,57,77 3.78Ü
s"n ;|f]t 3,63,50,81,92 28,50,23,20 7.84Ü 2,49,99,50,71 14,42,18,76 5.77Ü

;dLIff jif{df lgIf]ksf] nfut b/df @)@ cfwf/ c°n] j[l4 cfPsf] 5 . ;fk6L tk{m l8a]Gr/ tyf cGt/ a}+s ;fk6Lsf] b/df !&^ cfwf/ c°n] j[l4
cfPsf] 5. d'VotM lgIf]ksf] Aofh b/df cfPsf] j[l4sf sf/0fn] ubf{ a+}ssf] s"n ;|f]tsf] efl/t cf};t Aofh vr{ b/df cl3Nnf] jif{sf] t'ngfdf
@)& cfwf/ c+ssf] j[l4 cfPsf]] 5.

cf=j= @)&*÷&( df k|:t't ePsf Aofh vr{df ;flassf] g]kfn a·nfb]z a}+ssf c°x? ;dfj]z gePsfn] ;|f]tsf] Aofhb/x?df
km/flsnf] cGt/ b]lvPsf] 5.

;6xL 36a9af6 cfDbfgLsf] j[l4b/

?= xhf/df
cf=j=
cf=j= ;dflKt
ljj/0f @)&(÷*) @)&*÷&( -glan @)&*÷&( -;flassf] jflif{s j[l4\ -;flassf] jflif{s j[l4b/ -;flassf]
a}+ssf] ljQLo Pg=aL=aL=sf] c+s ;lxt_ Pg=aL=aL= sf] c+s ;lxt_ Pg=aL=aL=sf] c+s ;lxt_
ljj/0f cg';f/_

ljlgdo b/df ePsf] 14,22,82 13,00,70 13,06,08 1,16,74 8.94Ü

km/saf6 cfDbfgL
ljb]zL d'b|f sf/f]af/af6 48,65,60 56,49,90 72,69,13 –24,03,53_ -33.06Ü
cfDbfgL -a6\6f afx]s_
s"n cfDbfgL 62,88,43 69,50,60 85,75,22 –22,86,79_ -26.67Ü

cl3Nnf] jif{sf] t'ngfdf ;dLIff jif{df ljb]zL ljlgdo sf/f]af/af6 cfh{g ul/Psf] s"n cfDbfgLdf @^=^&∞ n] x|f; cfPsf] 5 . ljb]zL d'b«f vl/b
laqmL ubf{ sdL;g cGt/df cfPsf] ;+s'rg tyf s:6d/ kmjf{8{df cfPsf] sdLsf sf/0f ljb]zL d'b|f sf/f]af/af6 cfDbfgLdf x|f; uPsf] xf]] .
26 glan a}+s lnld6]8

v'b z'Ns tyf sld;g cfDbfgL ?= xhf/df

cf=j=
ljj/0f @)&(÷*) @)&*÷&( -glan @)&*÷&( -;flassf] jflif{s j[l4\ -;flassf] jflif{s j[l4b/ -;flassf]
a}+ssf] ljQLo Pg=aL=aL=sf] c+s ;lxt_ Pg=aL=aL= sf] c+s ;lxt_ Pg=aL=aL=sf] c+s ;lxt_
ljj/0f cg';f/_

shf{ ;]jf z'Ns 81,88,71 49,29,43 69,78,17 12,10,54 17.35Ü

;]jf z'Ns 3,27,93 2,91,92 2,91,92 36,01 12.33Ü
v'b l88L÷l66L÷l:jkm\6 3,01,81 2,58,23 1,34,45 1,67,36 124.47Ü
;]jf z'Ns
v'b sf8{ hf/L tyf 29,56,34 27,90,41 28,73,89 82,45 2.87Ü
gjLs/0f z'Ns
v'b ljk|]if0f ;]jf z'Ns 16,32,50 9,99,71 10,28,89 6,03,61 58.67Ü
k|lttkq sld;g 31,12,87 21,87,43 30,17,15 95,72 3.17Ü
hdfgtkq ;]jf z'Ns 96,38,47 28,74,73 1,05,51,36 9,12,88 -8.65Ü
ns/ ef8f 2,77,21 2,12,94 2,57,34 19,88 7.72Ü
cGo sld;g tyf 25,12,06 12,44,18 29,60,43 4,48,36 -15.15Ü
z'Ns cfDbfgL
s"n cfDbfgL 2,89,47,92 1,57,88,98 2,80,93,60 8,54,31 3.04Ü

cf=j @)&*÷@)&( df glan a}+s lnld6]8 tyf ;flassf] g]kfn a·nfb]z a}+s ln= sf] gfkmf gf]S;fg lx;fanfO{ PsLs[t u/]/ ljZn]if0f ubf{
;dLIff jif{df a+}ssf] v'b z'Ns tyf sld;g cfDbfgLdf cl3Nnf] jif{sf] t'ngfdf #=)$∞ cyjf * s/f]8 %$ nfvn] j[l4 ePsf] 5 . dflysf]
tflnsfdf k|:t't ul/P adf]lhd o; jif{ a+}sn] d'VotM shf{ ;]jf z'Nsdf !&=#%∞ -!@ s/f]8 !) nfv_ , v'b ljk|]if0f ;]jf z'Nsdf %*=^&∞
-^ s/f]8 $ nfv_, v'b l88L÷l66L÷l:jkm\6 ;]jf z'Nsdf !@$=$& ∞-! s/f]8 ^& nfv_] cfDbfgL j[l4 ug{ ;kmn ePsf] 5 . a}+sn] hdfgtkq
;]jf z"Nsdf *=^%∞ -( s/f]8 !# nfv_ sf] C0ffTds j[l4 u/]sf] 5 . g]kfn ;/sf/sf] hdfgtkqsf] lgisfzg 36]sf sf/0f ;ldIff cjlwdf
hdfgtkq ;]jf z"Ns 36\g uPsf] xf] .

sfof{no ;~rfng vr{sf] j[l4b/ ?= xhf/df

cf=j=
ljj/0f @)&(÷*) @)&*÷&( -glan @)&*÷&( -;flassf] jflif{s j[l4\ -;flassf] jflif{s j[l4b/ -;flassf]
a}+ssf] ljQLo Pg=aL=aL=sf] c+s ;lxt_ Pg=aL=aL= sf] c+s ;lxt_ Pg=aL=aL=sf] c+s ;lxt_
ljj/0f cg';f/_

l:y/ ;DklQdf x|f; s6\6L 50,32,10 39,00,30 52,15,20 –1,83,11_ -3.51Ü

3/ ef8f 15,03,46 10,59,42 25,60,41 –10,56,94_ -41.28Ü
;'/Iff vr{ 19,98,94 14,20,05 21,65,68 –1,66,74_ -7.70Ü
d;nGb tyf 5kfO{ 7,68,96 5,82,90 7,68,75 21 0.03Ü
s/f/ ;]jf vr{ 17,33,89 11,04,35 1,1,04,35 6,29,53 57.00Ü
k|fljlws÷k]zfut÷sfg'gL 5,14,05 5,83,48 18,96,82 –13,82,77_ -72.90Ü
;]jf z'Ns
O{Gwg vr{ 5,74,60 2,83,76 4,66,84 1,07,76 23.08Ü
kf]:6]h, 6]lnkmf]g, km\ofS; 7,00,21 5,05,64 5,73,79 1,26,41 22.03Ü
lgIf]k aLdf vr{ 10,04,33 5,08,18 5,08,18 4,96,16 97.63Ü
bfg bftJo - - - -
lah'nL tyf kfgL 30,70 4,71,32 6,87,46 43,24 6.29Ü
dd{t tyf ;Def/ 5,80,53 2,82,03 4,51,49 1,29,04 28.58Ü
;DklQ aLdf vr{ 7,47,46 4,46,54 8,07,61 –60,15_ -7.45Ü
lj1fkg 7,36,97 7,14,62 8,05,48 –68,50_ -8.50Ü
;/;kmfO{ 3,52,73 2,88,53 2,88,53 64,20 22.25Ü
cGo vr{ 33,40,79 9,87,18 35,31,33 –1,90,53_ -5.40Ü
s"n vr{ 2,03,19,72 1,41,38,30 2,18,31,92 –15,12,20_ -6.93Ü
 jflif{s k|ltj]bg 27

cf=j @)&*÷@)&( df glan a}+s lnld6]8 tyf ;flassf] g]kfn a·nfb]z a}+s ln= sf] gfkmf gf]S;fg lx;fanfO{ PsLs[t u/]/ ljZn]if0f ubf{
sfof{no ;~rfng vr{tk{m cl3Nnf] jif{sf] t'ngfdf ^=(#∞ -!% s/f]8 !@ nfv_ n] art ePsf] 5 . dflysf] tflnsfdf k|:t't ul/P adf]lhd
l:y/ ;DklQdf x|f; s6\6L, 3/ ef8f, ;'/Iff vr{, k|fljlws÷k]zfut÷sfg'gL ;]jf z'Ns, ;DklQ aLdf vr{, lj1fkg tyf cGo vr{ tkm{ art ePsf]
5. ;f] tYof°nfO{ lgofNbf a}+sn] ;~rfng vr{{df Joj:yfksLo s'zntf k|bz{g ub}{ ;~rfng vr{nfO{ PsLs[t Joj;fo yfngL kZrft\\ emg}
sd ug{ ;kmn ePsf] 5 .
sd{rf/L vr{sf] j[l4b/
?= xhf/df
cf=j= ?= xhf/df
ljj/0f @)&(÷*) @)&*÷&( -glan @)&*÷&( -;flassf] jflif{s j[l4\ -;flassf] jflif{s j[l4b/ -;flassf]
a}+ssf] ljQLo Pg=aL=aL=sf] c+s ;lxt_ Pg=aL=aL= sf] c+s ;lxt_ Pg=aL=aL=sf] c+s ;lxt_
ljj/0f cg';f/_

vr{sf d'Vo zLif{sdf

ePsf] km]/abn
tna 90,20,14 52,75,77 87,38,82 2,81,32 3.22Ü
eQf 1,33,89,00 85,14,45 1,24,21,80 9,67,21 7.79Ü
pkbfg Joj:yf 24,16,70 15,48,21 19,37,64 4,79,06 24.72Ü
;~ro sf]if 9,02,13 5,27,58 8,59,02 43,11 5.02Ü
kf]zfs vr{ 4,15,08 2,32,40 3,60,41 54,68 15.17Ü
tflnd tyf ljsf; vr{ 3,50,02 3,48,35 4,77,45 –1,27,43_ -26.69Ü
ljbf jfktsf] Joj:yf 21,04,62 8,68,14 28,40,00 –7,35,37_ -25.89Ü
tyf vr{
cf}ifwf]krf/ vr{ 45,75 38,31 3,16,01 –2,70,26_ -85.52Ü
ladf vr{ 2,14,64 1,55,96 4,33,66 –2,19,02_ -50.50Ü
cGo vr{ 60,80,44 20,93,89 31,69,28 29,11,16 91.86Ü
sd{rf/L af]g; vr{ 103,12,46 69,86,18 85,52,54 17,59,91 20.58Ü
s"n vr{ 4,52,50,99 2,65,89,25 4,01,06,63 51,44,36 12.83Ü

cf=j @)&*÷@)&( df glan a}+s lnld6]8 tyf ;flassf] g]kfn a·nfb]z a}+s ln= sf] gfkmf gf]S;fg lx;fanfO{ PsLs[t u/]/ ljZn]if0f ubf{
sd{rf/L vr{tk{m cl3Nnf] jif{sf] t'ngfdf !@=*#∞ -%! s/f]8 $$ nfv_ n] j[l4 ePsf] 5 . vr{sf] /sddf ePsf] j[l4nfO{ ljZn]if0f ubf{
j[l4sf cfwf/df `mdzM cGo vr{, sd{rf/L af]g; vr{, eQf, pkbfg Joj:yf, tna, kf]zfs vr{ tyf ;~ro sf]if /x]sf 5g\ . NFRS cGtu{t sf]
ljQLo vr{df #) s/f]8 && nfv -!$(=^%Ü_ n] j[l4 ePsf] sf/0fn] cGo vr{ zLif{sdf (!=*^Ü sf] j[l4 b]lvPsf] 5. vr{sf] /sddf ePsf]
sldnfO{ ljin]if0f ubf{ ladf vr{{, cf}ifwf]krf/ vr{{, ljbf jfktsf] Joj:yf tyf vr{, tyf tflnd tyf ljsf; vr{df a}+sn] art ug{ ;kmn ePsf]
5.

;Defljt gf]S;fgL Joj:yf vr{sf] j[l4b/

?= xhf/df
cf=j=
ljj/0f @)&(÷*) @)&*÷&( -glan @)&*÷&( -;flassf] jflif{s j[l4\ -;flassf] jflif{s j[l4b/ -;flassf]
a}+ssf] ljQLo Pg=aL=aL=sf] c+s ;lxt_ Pg=aL=aL= sf] c+s ;lxt_ Pg=aL=aL=sf] c+s ;lxt_
ljj/0f cg';f/_
shf{ gf]S;fgL Joj:yf 5,42,59,41 1,11,79,87 2,00,36,03 3,42,23,38 170.81Ü
cGo ;DklQ 3,28 8,36 8,36 –508_ -60.76Ü
v'b vr{ 5,42,62,69 1,11,88,23 2,00,44,39 3,42,18,30 170.71Ü

;dLIff jif{df ;Defljt gf]S;fgL Joj:yfdf ?= % ca{ $@ s/f]8 %( nfv vr{ ePsf] 5.
28 glan a}+s lnld6]8

glan a}+s ln= tyf ;flassf] g]kfn a·nfb]z a}+s ln= sf] cf= j= @)&*÷@)&( sf] cfo ljj/0fsf] of]ukmnsf cfwf/df ;Defljt gf]S;fgL
Joj:yf vr{{df !&)=&!∞ sf] j[l4 ePsf] 5 .

u}/ ;~rfng cfDbfgL÷-vr{_ sf] j[l4b/

?= xhf/df

ljj/0f @)&(÷*) @)&*÷&( -glancf=j= @)&*÷&( -;flassf] jflif{s j[l4\ -;flassf] jflif{s j[l4b/ -;flassf]
a}+ssf] ljQLo Pg=aL=aL=sf] c+s ;lxt_ Pg=aL=aL= sf] c+s ;lxt_ Pg=aL=aL=sf] c+s ;lxt_
ljj/0f cg';f/_
ckn]lvt shf{af6 4,33,34 87,02 9,17,15 –4,83,81_ -52.75Ü
ul/Psf] c;'nL
ckn]lvt shf{ vr{ 21,07,20 - - 21,07,20
cGo -cfDbfgL_÷vr{ 6,41,64 27,30 1,49,62 4,92,03 328.86Ü
s"n cfDbfgL÷-vr{_ –23,15,50_ 59,71 7,67,54 –30,83,04_ -401.68Ü

o; jif{ a}+sn] ckn]lvt u/]sf] shf{af6 ?= $ s/f]8 ## nfv #$ xhf/ s"n c;'nL u/]sf] 5 eg] u}/ ;~rfng vr{ tkm{ @& s/f]8 $* nfv vr{
ePsf] 5. o; dWo] ?= @! s/f]8 )& nfv @) xhf/ shf{ ckn]vg ug{ tkm{ vr{ ePsf] 5 .

?= xhf/df
cf=j=
ljj/0f @)&(÷*) @)&*÷&( -glan @)&*÷&( -;flassf] jflif{s j[l4\ -;flassf] jflif{s j[l4b/ -;flassf]
a}+ssf] ljQLo Pg=aL=aL=sf] c+s ;lxt_ Pg=aL=aL= sf] c+s ;lxt_ Pg=aL=aL=sf] c+s ;lxt_
ljj/0f cg';f/_

cfos/ 2,72,98,93 1,84,89,25 2,37,38,38 35,60,55 15.00Ü

sd{rf/L af]g; 1,03,12,46 69,86,18 85,52,54 17,59,91 20.58Ü

;dLIff jif{sf] cfoaf6 sd{rf/L af]g; tyf cfos/ (Current Tax) sf nflu Joj:yf ul/Psf s"n /sdx? qmdzM ?= ! ca{ )# s/f]8
/ ?= @ ca{ &@ s/f]8 /x]sf 5g\ . cl3Nnf] jif{sf] t'ngfdf sd{rf/L af]g; tyf cfos/sf nflu o; jif{ 5'6\ofOPsf] /sd qmdzM @)=%*∞ /
!%=))∞ n] j[l4 xf] .

!=$ a}+sn] cfh{g u/]sf] d"No clej[l4 (Gross Value Addition)

;dLIff jif{df Joj;fo ;~rfngaf6 glan a}+sn] ?= @) ca{ #@ s/f]8 a/fa/ d"No clej[l4 cfh{g u/]sf] 5 . cl3Nnf] jif{sf] t'ngfdf of]
#&=@%∞ n] j[l4 ePsf] xf]]. o; jif{sf] d"No clej[l4df ljQLo dWo:ytfsf] of]ubfg &(=)^∞ /x]sf] 5 eg] ljQLo ;]jfsf] of]ubfg @)=($∞
/x]sf] 5 . d"No clej[l4sf] lj:t[t ljj/0f tnsf] tflnsfdf k|:t't ul/Psf] 5 .
?= xhf/df
ljj/0f cf=j= @)&(÷*) cf=j= @)&*÷&( kl/jt{g
-;flassf] Pg=aL=aL=sf] /sd -∞_
c+s ;lxt_
Aofh cfDbfgL 46,25,11,63 31,49,52,63 14,75,59,00 46.85Ü
Aofh vr{ –27,92,07,52_ –19,38,91,19_ –8,53,16,33_ 44.00Ü
;~rfng vr{ –2,45,47,01_ –2,20,78,46_ –24,68,55_ 11.18Ü
ljQLo dWo:ytfaf6 cGo cfDbfgL 18,67,10 43,74,55 –25,07,45_ -57.32Ü
ljQLo dWo:ytfaf6 d"No clej[l4 16,06,24,20 10,33,57,53 5,72,66,67 55.41Ü
ljQLo ;]jfaf6 cfDbfgL 4,25,49,36 4,46,74,04 –21,24,68_ -4.76Ü
s"n d"No clej[l4 20,31,73,56 14,80,31,57 5,51,41,99 37.25Ü
 jflif{s k|ltj]bg 29

;dLIff jif{df cflh{t d"No clej[l4nfO{ a}+sn] cfkm\gf ;Dk"0f{ ;/f]sf/jfnf ju{x?sf] lxtdf pkof]u u/]sf] 5 . o;/L pkof]u ubf{ a}+sn] cfgf]
Joj;fosf] bL3{sfnLg lxtnfO{ k|fyldstfdf /fVb} ;/f]sf/jfnfx?sf] lxtnfO{ ;d]t plrt ;Daf]wg u/]sf] 5. cflh{t d"No clej[l4sf] pkof]usf]
lj:t[t ljj/0f tflnsfdf k|:t't ul/Psf] 5 .

d"No clej[l4sf] ljj/0f

?= xhf/df
ljj/0f cf=j= @)&(÷*) cf=j= @)&*÷&( -;flassf] kl/jt{g
Pg=aL=aL= sf] c+s ;lxt_
/sd lx:;f -∞_ /sd lx:;f -∞_ /sd j[l4 -∞_
sd{rf/LnfO{ 4,52,50,99 22.27Ü 4,01,06,63 27.09Ü 51,44,36 12.83Ü
;/sf/nfO{ 2,80,30,83 13.80Ü 2,42,49,27 16.38Ü 37,81,57 15.59Ü
cfjlws C0fbftfnfO{ -lwtf]kq wgL_ 58,15,69 2.86Ü 56,92,45 3.85Ü 1,23,23 2.16Ü
z]o/wgLnfO{ 2,97,62,70 14.65Ü 2,62,57,84 17.74Ü 35,04,85 13.35Ü
Jofj;fo lj:tf/ tyf ;Def/ tkm{ 9,43,13,36 46.42Ü 5,17,25,38 34.94Ü 4,25,87,97 82.33Ü
x|f; tyf kl/zf]wg vr{ 50,32,10 2.48Ü 52,15,20 3.52Ü –1,83,11_ -3.51Ü
shf{ tyf nufgLdf gf]S;fgL Joj:yf 5,42,62,69 26.71Ü 2,00,44,39 13.54Ü 3,42,18,30 170.71Ü
:yug s/ vr{ 7,31,90 0.36Ü 5,10,89 0.35Ü 2,21,01 43.26Ü
k“"hL, ;l~rt d'gfkmf tyf hu]8f 3,42,86,67 16.88Ü 2,59,54,90 17.53Ü 83,31,77 32.10Ü
s"n d"No clej[l4sf] pkof]u 20,31,73,56 100.00Ü 14,80,31,57 100.00Ü 5,51,41,99 37.25Ü

s"n d"No clej[l4sf] sl/a @@=@&∞ lx:;f sd{rf/Lx?n] k|bfg u/]sf] ;]jf afkt pgLx?nfO{ k|bfg ug{] tna, ;'ljwf tyf af]g; pk/ pkof]u
ul/Psf] 5 . To:t}, !#=*)∞ lx:;f cfos/ /fh:j afkt g]kfn ;/sf/sf] 9's'6Ldf bflvnf ul/Psf] 5 . ;/sf/nfO{ lt/]sf] s/n] b]z
ljsf;df a}+ssf] pNn]vgLo of]ubfg /x]sf] k|ltljlDat ub{5 . o;}u/L s"n d"No clej[l4sf] sl/a !$=^%∞ lx:;f z]o/wgLx?n] a}+sdf
nufgL ug'{ ePsf] k"FhL jfkt gub nfef+zsf] ?kdf pkof]u ul/Psf] 5 . a}+sn] cfgf]] Joj;fosf] bL3{sfnLg :yfloTj sfod /fVg tyf ;]jf
;'ljwfsf] ;'b[9Ls/0f Pj+ lj:tf/ ug{sf nflu s"n d"No clej[l4sf] sl/a $^=$@∞ lx:;f pkof]u u/]sf] 5 .
30 glan a}+s lnld6]8

!=% If]qut sfo{;Dkfbg (Segmental Performance)

If]qut sfo{;Dkfbg d"Nof°g k|of]hgsf nflu a}+sn] Joj:yfkgsf] b[li6sf]0fnfO{ ckgfPsf] 5. & j6f k|b]zdf /x]sf sfof{nox?sf] cfwf/df
cfˆgf] If]qut sfo{;DkfbgnfO{ ljefhg u/]/ & j6f ;~rfng OsfO{ (Operating Segment) x? kl/eflift u/]sf] 5. k|To]s OsfO{af6 x'g]
Aofh cfDbfgL, Aofh vr{, ljb]zL d'b|f sf/f]af/af6 x'g] cfDbfgL tyf cGo cfDbfgL tyf vr{nfO{ To;} OsfO{ cGtu{t b]vfOPsf] 5. Zf]o/wgLsf]
h]yf tyf s/ vr{nfO{ ;~rfng OsfO{x?df 5'6\ofP/ b]vfOPsf] 5}g . ;~rfng OsfO{x?sf] klxrfg a+}ssf zfvf sfof{no tyf /0fgLlts
OsfO{x?sf] ef}uf]lns cjl:yltsf cfwf/df to ul/Psf] 5 .
?= nfvdf
ljj/0f sf]zL dw]z afudtL u08sL n'lDagL s0ff{nL ;'b'/klZrd s"n
afx\o u|fxsaf6 ePsf] cfDbfgL 3,62,01,97 2,24,75,26 38,32,97,77 2,44,91,58 2,83,89,38 30,18,09 90,54,03 50,69,28,08
cGt/ OsfO{ cfDbfgL 3,01,69,63 2,55,11,27 54,32,18,97 2,15,22,64 2,82,51,53 25,15,13 81,89,95 65,93,79,13
v'b cfDbfgL 56,21,60 53,91,87 7,29,76,10 83,90,90 88,88,11 14,04,38 4,51,59 10,31,24,55
Aofh cfDbfgL 4,06,00,45 3,33,76,33 30,72,68,37 2,84,02,71 3,84,72,26 33,47,86 1,10,43,67 46,25,11,63
Aofh vr{ –1,85,24,92_ –92,17,71_ –22,81,82,76_ –1,24,75,22_ –1,18,76,57_ –9,72,99_ –37,73,03_ –28,50,23,20_
v'b Aofh cfDbfgL 2,20,75,52 2,41,58,61 7,90,85,61 1,59,27,49 2,65,95,68 23,74,87 72,70,65 17,74,88,42
l:y/ ;DklQdf x|f; s6\6L –2,28,91_ –1,97,68_ –41,20,92_ –1,41,95_ –1,93,67_ –37,23_ –1,11,73_ –50,32,10_
OsfO{sf kl/df0f 56,21,60 53,91,87 7,29,76,10 83,90,90 88,88,11 14,04,38 45,15 10,31,24,55
Entity's interest in the profit or loss - - - - - - - -
of associates accounted for using
equity method
cGo dxTjk"0f{ u}/ gub zLif{sx? - - - - - - - -
lgIf]k 25,85,02,13 14,82,40,43 3,16,35,92,38 17,58,24,72 19,32,61,49 2,62,24,51 6,12,25,38 4,02,68,71,05
shf{ 30,24,10,12 26,28,89,53 2,27,20,65,87 14,59,71,82 29,72,77,79 2,60,47,84 8,73,99,33 3,39,40,62,30
;DklQdf ul/Psf] Ifo Joj:yf –79,03,83_ –49,00,84_ –3,24,72,29_ –13,82,89_ –42,95,88_ –61,07_ –32,45,89_ –5,42,62,69_
OsfO{sf] ;DklQ 32,79,48,87 28,64,75,31 3,59,76,44,30 15,82,62,05 32,09,11,35 2,80,22,19 9,27,71,42 4,81,20,35,48
OsfO{sf] bfloTj 32,79,35,96 28,64,73,70 3,02,85,32,03 15,82,62,05 32,09,11,35 2,80,22,19 9,27,71,42 4,24,29,08,69

a+}sn] ef}uf]lns OsfO{ juL{s/0f cGtu{t b]zsf] & j6f k|b]zx?df ldNbf]h'Nbf] x'g] u/L & OsfO{x?df juL{s/0f u/]sf] 5 .

dflysf] tflnsfdf k|:t't ljj/0f cg';f/ a+}ssf] Jofj;flos lqmofsnfkx? :jfefljs ?kdf afudtL k|b]zdf s]lGb|t /x]sf] b]lvG5 . a}+sn]
u/]sf] ef}uf]lns OsfO{sf] juL{s/0fn] xfn ljBdfg b]zsf] ;du| jfl0fHo a}+sx?sf] Jofj;flos cjl:yltsf] ;d]t 5gs lbG5 .
 jflif{s k|ltj]bg 31

!=^ cGtl/d cj:yf / sfo{ ;Dkfbg -ckl/is[t ljQLo ljj/0f_ cf=j= @)&(÷*) df q}dfl;s
?kdf k|sflzt ckl/is[t ljQLo ljj/0f ? s/f]8df
ljQLo cj:yfsf] ljj/0f q}odf; ;dflKt
cflZjg kf}if r}q cfiff9
;DklQ
gub tyf gub ;/x 9,60 9,43 9,83 6,77
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 11,29 13,37 13,12 25,64
dfu tyf cNk ;"rgfdf k|fKt x'g] /sd 13,66 10,69 7,14 13,42
Derivative ljQLo pks/0f 1,11 1,51 40 3,83
cGo Jofkfl/s ;DklQ (Other Trading Assets) - - - -
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ ;fk6L 9,90 9,59 8,87 8,28
u|fxsnfO{ lbPsf] shf{ ;fk6L 3,05,70 3,15,64 3,23,51 3,32,70
nufgL pks/0f (Investment Securities) 55,82 59,17 67,09 76,88
clu|d s/ e'QmfgL (Current Tax Assets) - 28 17 -
;xfos sDkgLdf nufgL 1,80 1,80 1,80 1,80
Associates sDkgLdf nufgL 8 8 8 8
cGo nufgL (Investment Property) 1,02 1,67 1,73 1,83
l:y/ ;DklQ 3,14 3,55 3,65 3,86
Voflt tyf cef}lts ;DklQ 14 31 31 30
(Goodwill and Intangible Assets)
:yug s/ ;DklQ (Deferred Tax Assets) - - - -
cGo ;DklQ 7,82 7,52 5,53 7,61
s"n ;DklQ 4,21,08 4,34,61 4,43,23 4,83,01
bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{ af“sL /sd 5,25 6,73 5,11 6,28
g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd 8,04 3,10 4,60 -
Derivative ljQLo pks/0f 1,10 1,49 39 3,81
lgIf]k bfloTj (Deposit Accounts) 3,34,10 3,47,46 3,63,49 3,96,84
;fk6L (Borrowing) - - - -
cfos/ bfloTj 27 - - 29
Joj:yfx? (Provisions) - - - -
:yug s/ bfloTj (Deferred Tax Liabilities) 1,76 2,37 1,04 2,43
cGo bfloTjx? 10,33 13,09 7,84 8,77
hf/L u/]sf] C0fkq 6,35 6,49 6,35 6,50
cGo bfloTj pks/0f (Subordinated Liabilities) - - - -
s"n bfloTj 3,67,20 3,80,73 3,88,82 4,24,93
k"“hL
z]o/ k“"hL 22,83 27,06 27,06 27,06
z]o/ lk|ldod - - - -
;l~rt d'gfkmf 3,53 1,25 1,77 3,96
hu]8f tyf sf]ifx? 27,51 25,57 25,57 27,07
a}+ssf] z]o/wgLx?sf] s"n k"“hL 53,88 53,88 54,40 58,09
lgoGq0f gx'g] :jfy{ (Non Controlling Interest) - - - -
s"n k"“hL 53,88 53,88 54,40 58,09
s"n k"“hL tyf bfloTj 4,21,08 4,34,61 4,43,23 4,83,01
32 glan a}+s lnld6]8

klxnf], bf];|f], t];|f] tyf rf}yf] qodf;df lgIf]k bfloTjdf `mdz @=(^∞, $=#*∞, $=)&∞ tyf (=#&∞ n]] j[l4 ePsf] 5 eg] shf{ tkm{ ;f]xL cjlwdf
`mdzM !=##∞, #=)%∞,@=@)∞ / @=%(∞ n]] j[l4 ePsf] 5 .

;du|df ckl/:s[t ljQLo ljj/0f cg';f/ ;dLIff jif{df a}+ssf] s"n lgIf]k kl/rfngdf @@=#@∞ -sl/a ?= &# ca{ %$ s/f]8_, s"n shf{ k|jfxdf
(=$(∞ -sl/a ?= @( ca{ %$ s/f]8_ / jf;nftsf] cfsf/df !^=)^∞ -sl/a ?= ^^ ca{ *$ s/f]8_ n] j[l4 ePsf] 5 .

cf=j= @)&(÷*) df q}dfl;s ?kdf k|sflzt ckl/is[t ljQLo ljj/0f

?= s/f]8df
gfkmf gf]S;fg lx;fa q}odf; ;dflKt
cflZjg kf}if r}q cfiff9
Aofh cfDbfgL 10,25 11,12 11,51 13,50
Aofh vr{ 6,57 6,96 7,24 7,62
v'b Aofh cfDbfgL 3,68 4,16 4,27 5,88
z'Ns tyf sld;g cfDbfgL 66 68 1,12 1,08
z'Ns tyf sld;g vr{ 3 3 40 18
v'b z'Ns tyf sld;g cfDbfgL 63 65 72 90
v'b Aofh, z'Ns tyf sld;g cfDbfgL 4,31 4,81 4,98 6,78
v'b ;6xL 36a9 cfDbfgL 14 12 12 11
cGo ;~rfng cfDbfgL 6 9 7 10
s"n ;~rfng cfDbfgL 4,50 5,02 5,17 6,99
v'b ;Defljt gf]S;fgL Joj:yf÷-lkmtf{_ 99 89 1,44 56
v'b ;~rfng cfDbfgL 3,50 4,12 3,73 6,43
;~rfng vr{
sd{rf/L vr{ 82 1,04 59 2,24
cGo ;~rfng vr{ 39 39 45 59
x|f; s6\6L 6 6 6 8
;~rfng d'gfkmf 2,23 2,63 2,62 3,52
u}/ ;~rfng cfDbfgL 1 1 1 2
u}/ ;~rfng vr{ - - 21 7
;Dk"0f{ sf/f]af/ ;dfj]zkl5sf] v'b d'gfkmf 2,25 2,64 2,43 3,47
cfos/ vr{
cfos/ Joj:yf 67 79 73 1,06
:yug s/ vr{÷-cfDbfgL_ - - - -
v'b gfkmf÷-gf]S;fg_ 1,57 1,85 1,70 2,41
shf{sf] cfsf/;“u]} k|To]s qodf;df Aofh cfDbfgLdf *=%$∞, #=%#∞, !)=#!∞ sf] j[l4 ePsf] 5 . lgIf]ksf] Aofh vr{df klg k|To]s qodf;df
;fdfGo j[l4 ePsf] 5. cflZjg d;fGtdf !#=)@Ü n] j[l4 ePsf] v'b Aofh cfo, cfiff9 d;fGtdf #&=&(Ü n] a9]sf] 5. ;a} cfDbfgLsf
zLif{sx?df x/]s qofd;df ;dfg ?kn] cfh{g ePsf] 5. r}q d;fGtdf *Ü n] x|f; ePsf] v'b d'gfkmfdf cfiff9 d;fGtdf $!=&#Üsf] j[l4
ePsf] 5 .

@= ;xfos sDkgLx?sf] ;~rfng tyf ljQLo k'g/fjnf]sgsf] ;f/;+If]k

@=! glan O{Ge]i6d]G6 a}+ls· lnld6]8
glan a}+sn] sDkgL P]g @)^# adf]lhd ldlt @$ df3 @)^^, -tbg';f/ & km]a'|c/L @)!)_, df cfgf]] ;xfos sDkgLsf] ?kdf glan
O{Ge]i6d]G6 a}+ls· ln= sf] :yfkgf u/]sf] xf] . of] sDkgL lwtf]kq Joj;foL lgodfjnL, @)^$ (Merchant Banker Regulation 2007) cGtu{t
g]kfn lwtf]kq af]8{af6 O{hfhtkq k|fKt dr]{06 a}°/ xf] . ;xfos sDkgLsf] cfly{s jif{ klg cfiff9 d;fGt, @)*) df ;dfKt eO{ glan a}+s lnld6]8
-d'Vo sDkgL_ s} cfly{s jif{ cg'?k /x]sf] 5 . ;ldIff jif{df a}+ssf b'O{ ;xfos sDkgLx? glan O{Ge]i6d]G6 a}+ls· ln= tyf g]kfn a·nfb]z
-Pg= aL=_ Soflk6n lnld6]8 Ps cfk;df ufleP/ PsLs[t ?kdf sf/f]af/sf] yfngL u/]sf 5g\.
 jflif{s k|ltj]bg 33

;xfos sDkgLsf] k|dv ' ultljlwdf dr]0{ 6 a}l+ s· ;]jf cGtu{t lwtf]kqsf] ;fj{hlgs lgisfzg Joj:yfkg, nufgL Joj:yfkg, lwtf]kqsf]
k|Tofe"lt ;]jf, z]o/ /lhi6«f/, ;fd'lxs nufgL sf]ifsf] of]hgf Joj:yfkg tyf lgIf]k ;b:osf] ?kdf sfo{ ug{,] ;+:yfut k/fdz{ ;]jf pknAw
u/fpg] nufotsf sfo{x? kb{5g\ .

;xfos sDkgLn] a}s + ;“u k|zf;lgs ;]jf ;D´f}tf (Service Level Agreement) u/]sf] 5 . k|zf;lgs ;]jf ;D´f}tf cGtu{t a}s + n] ;xfos
sDkgLnfO{ ;]jf ;~rfngsf qmddf cfjZos kg{] ljleGg k|zf;lgs ;]jfx? k|bfg ub}{ cfO{/x]sf] 5 . o:tf k|zf;lgs ;]jf cGtu{t ;fdfGo
k|zf;g, n]vf, ljQ tyf of]hgf, ;"rgf k|ljlw, r]s lSnol/ª, sd{rf/L k|zf;g, sfg"gL k/fdz{, sf]if ;~rfng nufotsf ;]jfx? kb{5g\ .

a}s
+ / ;xfos sDkgLaLr ;dLIff jif{ @)&(÷*) df ePsf n]gb]g tyf sf/f]af/sf] lj:t[t ljj/0f o;};fy ;+nUg a}s
+ sf] jflif{s ljQLo ljj/0fsf]
n]vf ;DaGwL l6Kk0fLx?df k|:t't ul/Psf] 5 .

@=@ ljut kf“r jif{sf] ljQLo cj:yfsf] ljj/0f

?= xhf/df
kF"hL tyf bfloTj cfiff9 d;fGt jflif{s j[l4\
@)*) @)&( @)&* @)&& @)&^ k|ltzt /sd
z]o/ k"“hL 32,40,00 27,00,00 20,00,00 20,00,00 20,00,00 20.00Ü 540,00
hu]8f tyf sf]if 33,41,88 19,01,01 20,99,87 10,72,70 10,26,03 75.79Ü 14,40,87
nufgLstf{nfO{ lkmtf{ 47,15,43 42,69,34 1,13,36,97 17,43,91 19,17,36 10.45Ü 4,46,09
cGo bfloTj tyf Joj:yfx? 2,45,88 2,40,55 3,70,57 59,5,25 1,73,30 2.22Ü 5,33
s"n 1,15,43,19 91,10,90 1,58,07,40 54,11,86 51,16,69 26.70Ü 24,32,29

;DklQ cfiff9 d;fGt jflif{s j[l4\

@)*) @)&( @)&* @)&& @)&^ k|ltzt /sd
a}+sdf /x]sf] df}hbft 24,1901 9,00,56 69,11,94 4,82,82 14,89,86 168.61Ü 15,18,46
nufgL 74,93,62 74,04,17 79,35,67 43,39,22 29,81,80 1.21Ü 89,45
v'b clu|d cfos/ 10,11 94,91 - - 53,74 -89.35Ü –84,81_
v'b l:y/ ;DklQ 1,93,38 1,17,00 1,10,48 1,27,27 1,60,12 65.28Ü 76,37
:yug s/ ;DklQ 1,01,53 2,02,21 - 15,10 40,27 -49.79Ü –1,00,68_
cGo ;DklQ 13,25,55 3,92,05 8,49,32 4,47,45 3,90,90 238.11Ü 9,33,50
s"n 1,15,43,19 91,10,90 15,8,07,40 54,11,86 51,16,69 26.70Ü 24,32,29

cl3Nnf] jif{sf] t'ngfdf ;dLIff jif{ @)&(÷*) df ;xfos sDkgLsf] jf;nftsf] cfsf/df @^=&)∞ n] j[l4 cyf{t sl/a ?= @$ s/f]8 #@ nfvn]
a9]sf] 5 . jf;nftsf] cfsf/df j[l4 x'gs ' f] d'Vo sf/0f lwtf]kq lgisfzgsf] lglDt ljleGg a}s
+ tyf ljQLo ;+:yfdf hDdf ePsf] /sdsf] j[l4
tyf ;flassf] Pg= aL= Soflk6nsf] k|lKt klg xf].
34 glan a}+s lnld6]8

@=# ljut kf“r jif{sf] cfo ljj/0f -gfkmf gf]S;fg lx;fa_ ?= xhf/df
ljj/0f cf=j= ;dflKt cfiff9 d;fGt jflif{s j[l4\
@)*) @)&( @)&* @)&& @)&^ k|ltzt /sd
dr]{06 a}+ls· ;]jf z'Ns 2,84,34 4,53,59 5,90,72 1,23,40 2,38,28 -37.30Ü –1,69,25_
Do'r'cn km08af6 cfDbfgL 6,35,11 7,16,99 5,68,47 5,26,87 2,53,39 -11.40Ü –81,88_
Aofh cfDbfgL 6,48,41 8,30,71 6,57,30 3,09,97 4,75,28 -21.90Ü –1,82,31_
cGo cfDbfgL 8,51,54 77,52 13,37,44 3,77,92 1,21,27 998.40Ü 77,401
s"n cfDbfgL 24,19,40 20,78,82 31,53,92 13,38,17 10,88,22 16.40Ü 34,058
sd{rf/L vr{ 4,22,95 4,49,99 2,14,00 1,67,96 1,57,99 -6.00Ü –27,04_
;~rfng vr{ 4,14,87 6,44,88 6,41,08 4,12,32 3,29,81 -35.70Ü –2,30,01_
x|f; vr{ 1,00,33 95,91 34,86 37,51 43,29 4.60Ü 4,43
Aofh vr{ - - - - - - -
s"n vr{ 9,38,15 11,90,77 8,89,94 6,17,79 5,31,09 -21.20Ü –2,52,62_
–2,52,62
;~rfng cfDbfgL 14,81,24 8,88,05 22,63,98 7,20,38 5,57,13 66.80Ü 5,93,19
sd{rf/L af]g; –1,48,12_ –88,80_ –2,25,92_ –70,99_ –51,81_ 66.80Ü –59,32_
gf]S;fgL Joj:yf - - –4,78_ –10,44_ –39,01_ -
s/ cl3sf] d'gfkmf 13,33,12 7,99,24 20,33,28 6,38,95 4,66,31 66.80Ü 5,33,87
cfos/ vr{ –4,04,70_ –27,09,15_ –6,06,11_ –1,92,28_ –1,51,58_ 45.00Ü –1,25,55_
rfn' s/ –2,95,43_ –5,63,50_ –5,08,86_ –1,67,11_ –1,51,53_ -47.60Ü 2,68,08
:yug s/ –1,09,28_ 2,84,35 –97,25_ –25,17_ –5_ -138.40Ü –3,93,63_
v'b d'gfkmf 9,28,41 5,20,09 14,27,17 4,46,67 3,14,73 78.50Ü 4,08,32
;l~rt d'gfkmfsf] z'?jftL df}Hbft 16,47,05 19,14,73 10,23,57 10,26,03 11,11,30 -14.00Ü –2,67,68_
–2,67,68
nfef+z e'QmfgL –5,40,00_ –36,84_ –4,00,00_ –4,00,00_ –4,00,00_ 1365.70Ü –5,03,16_
:yug s/ sf]if 7,32,13 –2,30,84_ 12,70,18 - - -417.20Ü 9,62,96
;l~rt d'gfkmfsf] clGtd df}Hbft 18,39,18 16,47,05 18,93,75 6,26,03 7,11,30 11.70Ü 1,92,13

cl3Nnf] jif{sf] t'ngfdf ;dLIff jif{ @)&(÷*) df ;xfos sDkgLsf] v'b d'gfkmfdf !!=&∞ n] j[l4 ePsf] 5. cGo cfDbfgLdf ePsf] j[l4 tyf
sd{rf/L / ;~rfng vr{df cfPsf] x|f;sf] sf/0f sDkgLsf] v'b d'gfkmfdf &*=%!∞ n] j[l4 ePsf] 5. cGo cfdbfgL cGtu{t lahg]z P8efOh/L
;]jf cfo, nfef+z cfDbfgL, l8kf]lh6/L kfl6{l;k]G6 ;]jf cfo, ljQLo pks/0fsf] lsg÷a]raf6 cflh{t cfo tyf ljQLo pks/0fsf] cgflh{t gfkmf
kb{5g\ . sd{rf/L vr{df x|f; cfpg'sf] d'Vo sf/0f eQfdf ePsf] sld xf] . ;~rfng vr{df x|f; cfpg'sf] d'Vo sf/0f lj1fkg vr{, ;]af]g
sld;g, l8=kL÷lk=Pd=P; sld;g, ESCROW vr{df ePsf] lu/fj6x? x'g\ .

@=$ glan :6s l8n/ -;flassf] glan ;]So"l/l6h lnld6]8_

glan a}s+ sf] k"0f{ :jfldTj /x]sf] ;flassf] glan ;]So"l/l6h lnld6]8, sDkgL P]g @)^# adf]lhd ldlt )$ >fj0f @)&* -tb\g;
' f/ !( h'nfO @)@!_ df
lwtf]kq Agent sf] ?kdf sfd ug]{ p2]Zo lnP/ :yfkgf ePsf] sDkgL xf] . ;ldIff jif{df a}s + sf] ;flassf] ;xfos sDkgL Pg= aL= aL= Pn
;]So"l/l6h lnld6]8 a}s + sf] csf]{ ;xfos sDkgL, glan ;]So"l/l6h lnld6]8 ;Fu ufleP/ glan :6s l8n/sf] ?kdf PsLs[t sf/f]jf/ yfngL
ePsf] 5. glan ;]So"l/l6h lnld6]8sf] r'Qf k"h F L ? !=%@ ca{ /x]sf] 5. sDkgLsf] sfof{no cfO=h] Knfhf, b/af/dfu{, sf7df8f}d
+ f /x]sf] 5 . o;
sDkgLsf] z]o/ g]kfn :6s PS;r]Ghdf ;"rLs/0f ul/Psf] 5}g .

;xfos sDkgLx?sf] cfly{s jif{ klg cfiff9 d;fGt, @)*) df ;dfKt eO{ glan a}s
+ lnld6]8 -d'Vo sDkgL_ s} cfly{s jif{ cg'?k /x]sf] 5 .
 jflif{s k|ltj]bg 35

@=$=! ljut b'O{ jif{sf] ljQLo cj:yfsf] ljj/0f ?=

ljj/0f gf]6 @)*) cfiff9 #! @)&( cfiff9 #@
l:y/ ;DklQ 1 6,64,754 -
;DklQ Knf06 / pks/0fx?
ljQLo ;DklQ
ljQLo nufgL - -
cGo ;DklQ - -
hDdf l:y/ ;DklQ 6,64,754 -

rfn' ;DklQ
ljQLo ;DklQ
gub jf ;f] ;/x 2 11,17,05,038 -
ljQLo nufgL 3 1,48,00,00,000 -
cGo ;DklQ 4 25,000 -
rfn' s/ ;DklQ 5 1,49,32,921 -
hDdf rfn' ;DklQ 1,60,66,62,960 -
hDdf ;DklQ 1,60,73,27,714
1,60,73,27,714 -

bfloTj
l:y/ bfloTj
:yug s/ bfloTj 6 16,619 -
k6\6f bfloTj - -
ljQLo bfloTj - -
hDdf l:y/ bfloTj 16,619 -

rfn' bfloTj
ljQLo bfloTj - -
cGo rfn' bfloTj
rfn' s/ bfloTj 7 2,64,70,674 -
cGo bfloTj 8 9,74,710 62,600
rfn' bfloTj 2,74,45,384 62,600
hDdf bfloTj 2,74,62,002 62,600
k"FhL
z]o/ k"FhL 9 1,52,00,00,000 -
hu]8f tyf ;l~rt d'gfkmf 10 5,98,65,711 –62,600_
s"n k"FhL 1,57,98,65,711 –62,600_
s"n k"FhL tyf bfloTj 1,60,73,27,714
1,60,73,27,714 -
36 glan a}+s lnld6]8

@=$=@ ljut b'O{ jif{sf] cfo ljj/0f -gfkmf gf]S;fg lx;fa_

?=
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
cfDbfgL
;~rfng cfDbfgL - -
cGo cfDbfgL 9,89,87,104 -
hDdf cfDbfgL 9,89,87,104 -
sd{rf/L ;'lawf vr{ 4,58,219 -
;~rfng vr{ 1,22,08,611 62,600
x|f;s6[L tyf kl/zf]wg - -
;~rfng cfDbfgL 8,63,20,273 –62,600_
ljQLo vr{ - -
s/ cl3sf] d'gfkmf 8,63,20,273 –62,600_
rfn' s/ vr{ 2,64,37,075 -
:yug s/ vr{÷-cfdbfgL_ 16,619 -
v'b gfkmf gf]S;fg 5,98,66,579 –62,600_
cGo lj:t[t cfo
nufgL pks/0fsf] ahf/ d"No dfkg - -
gfkmf gf]S;fg lx;fadf alu{s/0f gePsf cfDbfgLsf] s/ - -
;DklQ Knf06 / pks/0fx?sf] k'g/juL{s/0f - -
cGo lj:t[t cfo - -
hDdf lj:t[t cfo 5,98,66,579 –62,600_
 jflif{s k|ltj]bg 37

a}+s ;DaGwL cGo hfgsf/Lx?

!= n]vfk/LIf0f ;ldlt
sDkgL P]g @)^# sf] bkmf gDa/ !^$ pkbkmf $ adf]lhd a}s
+ n] ;~rfns ;ldltsf] k|ltj]bgdf ljleGg hfgsf/L v'nf;f ug'{ kg]{ k|fjwfg /x]sf]
5. tL dWo] k|dv
' hfgsf/Lx? lgDgfg';f/ /x]sf 5g\ M

!= n]vfk/LIf0f ;ldltsf] ultljlwsf] ;+lIfKt ljj/0f,

@= n]vfk/LIf0f ;ldltn] af]8d
{ f k]z u/]sf] ;'emfj / ;f] k|lt af]8s
{ f] sfof{Gjog of]hgf ,
#= n]vfk/LIf0f ;ldltsf ;b:ox?n] k|fKt u/]sf] eQf tyf ;'ljwfx? /
$= n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfd

oL ljj/0fx? d'VotM cfly{s jif{ @)&(÷*) df a}s + sf] n]vfk/LIf0f ;ldltsf] sfd st{Jo, n]vfk/LIf0f ;ldltsf l;kml/; / ;'emfj, cfGtl/s
hf“r tyf lgoGt|0f k|0ffnLsf] hf“r / z'4Ls/0fsf ;DaGwdf /x]sf 5g\ .

n]vfk/LIf0f ;ldltn] cfly{s jif{ @)&(÷*) sf nflu lgDg k|dv ' ultljlwx?nfO{ ;d]6s ] f] 5 M
s= q}dfl;s Pj+ jflif{s ljQLo ljj/0fx?sf] ;dLIff / hf“r ul/Psf].
v= n]vfk/LIf0f ;ldltåf/f ljleGg PsfOx? / Joj;flos PsfOx?sf] n]vfk/LIf0f dfkm{t\ cfGtl/s lgoGq0f ;+oGq / hf]lvd Joj:yfkg
k|0ffnLsf] ;dLIff ul/Psf].
u= cfGtl/s n]vfk/LIf0f ljefusf] sfdsf] lg/LIf0f / ;dLIff ul/Psf].
3= jflif{s ;fwf/0f;efaf6 clGtd :jLs[ltsf lglDQ j}wflgs n]vfk/LIfssf] 5gf}6sf nfuL # gfd / kfl/>lds k|:tfj.
ª= a}s
+ sf ljleGg PsfOx?sf] cg'kfng ultljlwx?sf] ;dLIff / n]vfk/LIf0f ljefun] u/]sf] n]vfk/LIf0f dfkm{t\ ltgLx?sf] k|ltj]bg.
r= pko'Q{ m ePdf cGo – Vigilance Audit Report, Monitorable Action Plan Report, Review of High Risk Units, ACM – ATR sf] ;dLIff cflb.

! o; cjlwdf ;d]l6Psf d'Vo Ph]G8fx?nfO{ lgDgcg';f/ ;+If]k ul/Psf] 5M

s= d'Vo n]vfk/LIf0f k|ltj]bgx? M

n n]vf ;ldltn] of]hgf cg';f/ cf=j= @)&(÷*) df !!$ zfvf / !# OsfOx?sf] n]vfk/LIf0f k|ltj]bg ‐s"n k|ltj]bg !@&_ ;dLIff u/]sf] 5 .

v= cGo l/kf]6{ M
n g]kfn /fi6« a}s
+ åf/f ul/Psf] lg/LIf0fsf] ;'emfj sfo{fGjog l:yltsf] – ;dLIff / ;'emfjx?,
n MAP cGtu{t ;'rLa4 OsfO{x?sf] l:ylt cBfaLws,
n ACM ATR ;dLIffsf] cBfaLws,
n n]vfk/LIf0f ;ldltsf] ultljlwx?sf] af]8n { fO q}dfl;s / jflif{s k|ltj]bg k]z ul/Psf],
n Risk Acceptance Report sf] ;dLIff – s"n # l/kf]6,{
n a}s
+ sf] NPA l:ylt / k|dv ' NPA vftfx?sf] q}dfl;s ;dLIff.

u= lelhn]G; cl86 l/kf]6{

!= lelhn]G; cl86 l/kf]6{ – zfvf / n]vfsf] – -% l/kf]6_{

@= o; cjlwdf a}s+ sf] Joj:yfkgnfO{ ;'b9[ tj/n] ;~rfng ug{ lgDg ;'emfjx? lbOPsf] lyof], ;f] ;'emjx? ;~rfns ;ldlt ;dIf dfOg'6sf]
?kdf k]z ul/Psf] M
n NPA sf] q}dfl;s ;dLIff / efvf gf3]sf shf{x?sf] lgu/fgL / ;dfwfg ug]{ pko'Qm pkfox? tyf lgu/fgL /fVg'kg].{
n gf]:6«f] vftfx?df k'/fgf / unreconciled j:t'x?sf] l:yltsf] dfl;s ;dLIff / pko'Qm ldnfg gePsf j:t'x?nfO{ lgoGq0fdf
/fVg ;dod} ldnfgsf nflu lgb]z { g ug'k{ g].{
n a}s
+ sf], g]kfn /fi6« a}s + sf] lg/LIf0f k|ltj]bgdf ul/Psf] ;dLIff / 5nkmn cg'?k cg'kfngsf nflu Joj:yfkgn] pkfox?
canDag ug'kg].{
n ljleGg nufgL kf]6k { mf]lnof]df ul/Psf] nufgLsf] cw{jflif{s nufgL kf]6k{ mf]lnof] ;ldIff ug'k{ g]{
n a}s+ sf] j}wflgs n]vfk/LIf0f k|ltj]bgdf ;dLIff / 5nkmn ul/Psf] tyf cg'kfngsf] nflu Joj:yfkgnfO{ plrt sbd rfNg
;Nnfx lbOPsf].
n g]kfn /fi6« a}s
+ sf] lgb]z { g cg';f/ k'gs{hf{sf] Joj:yfkgdf ;dLIff / 5nkmn ul/Psf].
38 glan a}+s lnld6]8

n]vfk/LIf0f ;ldltsf] a}7s ;DaGwL ljj/0f

cfly{s jif{ @)&(÷*) -!÷)$÷@)&( b]lv #!÷)#÷@)*) ;Dd _ sf] cjlwdf hDdf @% k6s n]vf ;ldlt a}7sx? a;]sf] / a}7sx?df w]/}
Ph]G8fx? 5nkmn ul/of], ;ldltn] s]xL l;kmfl/;x? / lgb]z
{ gx? lbPsf 5g\. a}s
+ sf] cfGtl/s n]vf ;ldltsf]] a}7ssf] ljj/0f o; k|sf/
/x]sf] 5 .
ldl6∙ g+ ldlt >L dno d'vhL{ ;~rfns >L k|ljg >L o'u]znfn lah'S5], k|d'v cfGtl/s n]vf
-;+of]hs_ l6j8]jfnf -;b:o_ k/LIf0f ;ldlt -;b:o ;lrj_
@!# cf}F @)&(÷)%÷)# √ √ √
@!$ cf}F @)&(÷)$÷!( √ √ √
@!% cf}F @)&(÷)$÷#! √ √ √
@!^ cf}F @)&(÷)%÷!) √ √ √
@!& cf}F @)&(÷)%÷!% √ √ √
ldl6∙ g+ ldlt >L k|ljg l6j8]jfnf ;~rfns >L dno >L o'u]znfn lah'S5], k|d'v cfGtl/s n]vf
-;+of]hs_ d'vhL{ -;b:o_ k/LIf0f ;ldlt-;b:o ;lrj_
@!* cf}F @)&(÷)^÷)& √ √ √
@!( cf}F @)&(÷)^÷@% √ √ √
@@) cf}F @)&(÷)&÷)^ √ √ √
@@! cf}F @)&(÷)&÷@# √ √ √
@@@ cf}F @)&(÷)*÷!) √ √ √
@@# cf}F @)&(÷)*÷!( √ √ √
@@$ cf}F @)&(÷)*÷@$ √ √ √
@@% cf}F @)&(÷)(÷)! √ √ √
@@^ cf}F @)&(÷!)÷)^ √ √ √
@@& cf}F @)&(÷!)÷!^ √ √ √
@@* cf}F @)&(÷!!÷)$ √ √ √
@@( cf}F @)&(÷!!÷@^ √ √ √
@#) cf}F @)&(÷!!÷)@ √ √ √
@#! cf}F @)&(÷!@÷@$ √ √ √
@#@ cf}F @)&(÷)!÷)^ √ √ √
@## cf}F @)&(÷)!÷!& √ √ √
@#$ cf}F @)&(÷)@÷!) √ √ √
@#% cf}F @)&(÷)@÷!@ √ √ √
@#^ cf}F @)&(÷)#÷!! √ √ √
@#& cf}F @)&(÷)#÷!( √ √ √
hDdf @% @% @%
Gff]6 M !
@@ km]a|'c/L @)@! Dff ePsf] a}+ssf] %%* cf}F af]8{ a}7s cg';f/ n]vfk/LIf0f ;ldltsf] ;+/rgf lgDgfg';f/ 5g\M
;~rfns >L dno d'vhL{ -;+of]hs_
;~rfns >L k|ljg l6j8]jfnf -;b:o_
>L o'u]znfn lah'S5], k|d'v cfGtl/s n]vf k/LIf0f ;ldlt -;b:o ;lrj_

Gff]6 M @
cu:6 @)@@ df ePsf] a}+ssf] ^)& cf}F af]8{ a}7s cg';f/, ! ;]K6]Da/ @)@@ af6 nfu' ePsf] n]vf ;ldltsf] ;+/rgf lgDgfg';f/ 5M
;~rfns >L k|ljg l6j8]jfnf -;+of]hs_
;~rfns >L dno d'vhL{ -;b:o_
>L o'u]znfn lah'S5], k|d'v cfGtl/s n]vf k/LIf0f ;ldlt -;b:o ;lrj_

cfly{s jif{ @)&(÷*) df n]vfk/LIf0f ;ldltsf ;+of]hs / ;~rfnsx?nfO{ a}7s eQf ?= &,(),))) k|bfg ul/Psf] 5 .
 jflif{s k|ltj]bg 39

@= cfGtl/s lgoGq0f k|0ffnL (Internal Control System)

a}+ssf] cfGtl/s lgoGq0f k|0ffnL / o;sf] k|efjsfl/tfsf] ;dLIff ug]{ lhDd]jf/L ;~rfns ;ldltdf /xG5 . n]vfk/LIf0f ;ldltn] lgoldt
?kdf cfGtl/s n]vfk/LIfs, afx\o n]vfk/LIfs / ;'kl/j]IfsLo n]vfk/LIfssf n]vfk/LIf0f k|ltj]bgx?sf] ;dLIff u/L ;~rfns ;ldltnfO{
a}+ssf] cfGtl/s lgoGq0f k|0ffnLsf] k|efjsf/Ltfsf ljifodf :jtGq /fo k|bfg ub{5 .

a}+ls· Joj;fosf x/]s If]qx?df s]xL g s]xL dfqfdf hf]lvd lglxt /x]sf] x'G5 . xfd|f x/]s lg0f{ox?df hf]lvd tyf k|ltkmnsf aLr x'g]
cGtlg{lxt ;DaGwsf] ;Gt'ngsf] (Trade-off) cfjZostf kb{5 . xfd|f ljQLo p2]Zo k|flKtsf nflu hf]lvd axg ug{'kg]{ cfjZostfnfO{ dgg
ub}{ hf]lvdsf b'Zk|efjx?nfO{ Go"gLs/0f ug{]tk{m xfdL ;b}j cu|;/ 5f}“ . o;sf nflu cfjZos k|efjsf/L cfGtl/s lgoGq0f k|0ffnL :yfkgfy{
rflxg] sfo{ljlwx? tof/ u/L sfof{Gjog ;d]t ub}{ cfPsf 5f}“ . o:tf sfo{ljlwx?n] lg/Gt/ ?kdf hf]lvdsf] klxrfg, ljZn]if0f, d'Nof°g
tyf Joj:yfkgdf dxTjk"0f{ of]ubfg k'¥ofp“b} cfPsf 5g\ .

#= ;~rfnsx?sf] lhDd]jf/L ;DaGwL ljj/0f

sDkgL P]g @)^# bkmf !)* df ePsf] Joj:yf cg';f/ klAns lnld6]8 sDkgLsf] n]vf bf]xf]/f] n]vfk|0ffnLdf cfwfl/t /xL sDkgLsf] sf/f]af/sf]
oyfy{ l:ylt :ki6 ?kdf k|ltljlDjt x'g] u/L k|rlnt n]vfdfg / sDkgL P]g adf]lhd kfngf ug{'kg{] zt{ tyf Joj:yf cg'?k /fVg' kg]{5 . ;fy},
sDkgLsf] n]vf tyf jflif{s ljQLo ljj/0f tof/ ug]{ ;DaGwdf sDkgL P]gdf ul/Psf] Joj:yf kfngf gePdf To:tf] n]vf, jflif{s ljQLo
ljj/0f tyf cGo k|ltj]bgx? h'g JolQm ;~rfns jf kbflwsf/Lsf] x}l;otdf sfo{/t /x]sf] avt ePsf] xf] ;f]xL JolQm lhDd]jf/ /xG5 .

;f]xL P]gsf] bkmf !)( df ePsf] Joj:yf cg';f/ klAns sDkgLsf] ;~rfns ;ldltn] k|To]s jif{ jflif{s ;fwf/0f;ef x'g' eGbf cufj} tf]lsPsf]
9f“rfdf b]xfo adf]lhdsf] jflif{s ljQLo ljj/0f tof/ ug'{kb{5M
s_ cfly{s jif{sf] clGtd ldltsf] ljQLo l:yltsf] ljj/0f,
v_ cfly{s jif{sf] gfkmf gf]S;fgLsf] lx;fa tyf cGo lj:t[t cfosf] ljj/0f,
u_ cfly{s jif{sf] gub k|jfxsf] ljj/0f .

jflif{s ljQLo ljj/0fdf ;DaGwLt cfly{s jif{sf] cGTo ;Dd sDkgLsf] sf/f]af/sf] oyfy{ / jf:tljs l:ylt b]vfO{ ;f] cfly{s jif{df ePsf]
gfkmf÷gf]S;fgsf] lx;fa tyf gub k|jfxsf] ljj/0f ;d]t bzf{O{Psf] x'g'kb{5 . To:tf] cfly{s ljj/0f k|rlnt sfg"g adf]lhd tf]lsPsf] 9f“rfdf
tof/ ug'{kb{5 . ;fy}, ;~rfns ;ldltaf6 :jLs[t ePsf] / n]vfk/LIf0f ;d]t ePsf] x'g'kb{5 . g]kfn /fi6« a}+ssf] PsLs[t lgb{]lzsf @)&( sf]
O=k|f= lgb]{zg g+= $ adfl]hd a}+sn] cfˆgf] jflif{s ljQLo ljj/0fx? tof/ ug'{kb{5 / g]kfn /fi6« a}+sn] tf]s]sf] 9f“rfnfO{ j}wflgs 9f“rf (Statutory
Form) sf] ?kdf k|:t't ug{'kb{5 . ljQLo cj:yfsf] ljj/0f tyf gfkmf gf]S;fg lx;fasf] ;fy} cg';'rLx?df tf]lsPsf] 9f“rfdf s'g} kl/jt{g ug{
kfO{+b}g . To:t} O=k||f= lgb]{zg g+= * sf] bkmf $ -@3_ cg';f/ Ohfhtkq k|fKt d'Vo sDkgLn] cfgf] ljQLo ljj/0f k]z ubf{ ;xfos sDkgLsf]
ljQLo ljj/0fx? ;d]t PsLj[mt ?kdf k]z ug'{kb{5 .

;f] k|of]hgfy{ n]vf gLlt / ljQLo ljj/0f O=k||f= lgb]{zg g+= $ sf] ;DaGwLt yk cg;'rLdf tf]lsP adf]lhd k]z ug'{kb{5. ;fy}, ;xfos sDkgLsf]
n]vf gLlt, ;"rgf k|ljlw tyf cGo gLlt÷k|0ffnLx? (Policies, Procedures and Systems) d'Vo sDkgL;“u ;fdGh:otf sfod x'g] u/L Joj:yf
ug'{kb{5 .

g]kfn /fi6« a}+saf6 O{hfhtkq k|fKt ;+:yfx?sf nflu g]kfn rf6{8{ PsfpG6]G6\; ;+:yfåf/f hf/L g]kfn ljQLo k|ltj]bg dfg (Nepal Financial
Reporting Standards -NFRS) nfu" ug{] ;Gbe{df g]kfn /fi6« a+}sn] hf/L u/]sf] ;"rgf adf]lhd ;+nUg ljQLo ljj/0fx? NFRS cg';f/sf] n]vf
gLlt cjnDag u/L plNnlvt 9f“rf adf]lhd tof/ ul/Psf] 5 .

NFRS k|efjsf/L 9ª\un] nfu" ug]{ p2]Zon] o;sf] sfof{Gjogsf] qmddf b]lvPsf] sl7gfOx?nfO{ ;dfwfg ug{ g]kfn rf6{8{ PsfpG6]G6\;
;+:yf (The Institute of Chartered Accountants of Nepal - ICAN) åf/f NFRS n] tf]s]sf] s]xL n]vf gLltx?sf] sfof{Gjogdf CARVE OUT
-j}slNks Joj:yf_ hf/L u/]sf] x'“bf oL ljQLo ljj/0fx? tof/ ubf{ pk/f]Qm CARVE OUT -j}slNks Joj:yf_ nfO{ cjnDjg ul/Psf] 5 .
a}+s tyf ;d"xsf] cfly{s jif{ @)&(÷*) sf] ljQLo ljj/0fx? g]kfn /fi6« a}+saf6 hf/L pko'{Qm lgb]{zgx? ;dfj]z u/L hf/L ePsf] g]kfn /fi6«
a+}ssf] PsLs[t lgb]{lzsf @)&( tyf g]kfn rf6{8{ PsfpG6]G6\;\ ;+:yfaf6 hf/L CARVE OUT -j}slNks Joj:yf_ ;d]t cjnDjg u/L tof/
u/L a}+s tyf ljQLo ;+:yf ;DaGwL P]g tyf sDkgL P]gdf ePsf] Joj:yfx?sf] cg'kfngf ul/Psf] 5 .
40 glan a}+s lnld6]8

Psn ljQLo ljj/0f tof/ ubf{ cjnDag u/]sf] k|d'v n]vf gLltx?df Ps?ktf sfod ul/Psf] 5 . a}+s tyf ;xfos sDkgLsf] cf–cfgf]
Psn ljQLo ljj/0fx?nfO{ NFRS 10 – Consolidated Financial Statements cg';f/ PsLs/0f u/L PsLs[t ljQLo ljj/0f tof/ ul/Psf]
5 . ;fy}, a}+ssf] Psn tyf ;d"xsf] PsLs[t ljQLo ljj/0fdf cjnDag ul/Psf] k|d'v n]vf gLltx?df ;d]t Ps?ktf sfod ul/Psf] 5 .

PsLs[t Pj+ Psn ljQLo ljj/0f tof/ kfg]{ qmddf ;~rfnsx?n] tn plNnlvt s'/fx?df Wofg lbg'kb{5M
pko'Qm n]vf gLlt 5gf}6 ug{] tyf lg/Gt/ ?kdf Jojxf/df Nofpg], :jLsf/ of]Uo tyf ljj]sk"0f{ lg0f{o lng] / g]kfn /fi6« a+}ssf] lgb]{zg
cg';f/ ljQLo ljj/0f tof/ ul/Psf] xf] xf]Og pNn]v ug]{ .

;~rfnsx?n] ljQLo ljj/0f tof/ ubf{ ;+:yfsf] lg/Gt/tf÷cljl5Ggtf (Going Concern) sf] cjwf/0ff cg';f/ ug'{kb{5. ;d"x jf a}+s;“u
b[li6ut eljio (Foreseeable Future) ;Dd Joj;fonfO{ lg/Gt/tf lbg cfjZos kg{] >f]t ;fwg pknAw 5 eGg] s'/fdf tyf a}+s tyf o;sf
;xfos sDkgLx?sf] cl:tTjdf ;Gb]x x'g] vfnsf ;"rs÷;+s]tx? gb]lvPsf eGg] s'/fdf ;~rfnsx? ;Gt'i6 /x]sfn] ;+:yfsf] lg/Gt/
tf÷cljl5Ggtf (Going Concern) sf] dfGotf cg';f/ ljQLo ljj/0fx? tof/ kfl/Psf] 5 .

d'Vo sDkgLsf] ;a} ljQLo ljj/0fx? g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ g} tof/ kfl/Psf 5g\ eGg] ljifodf cfZj:t kfg{ / rflxPsf avt
sDkgLsf] sf/f]af/sf] :ki6 hfgsf/L lbg sDkgLsf] ljQLo cj:yfsf] af/] oyfy{ lrq0f ug{ ;lsg] u/L lx;fa lstfa -n]vf_ sf] kof{Kt
clen]v /fVg' ;~rfnsx?sf] dxTjk"0f{ lhDd]jf/L /x]sf] 5 . g]kfn /fi6« a}+ssf] PsLs[t lgb{]lzsf @)&( sf] lgb]{zg g+= ^ sf] bkmf !-^_ df
sDkgLsf] lx;falstfa -n]vf_ x/avt cBfaLws ?kdf /fVg'kg]{ cfjZostf af/] :ki6 pNn]v ul/Psf] 5 . pQm lgb]{lzsfn] ;~rfnsx?nfO{
s'g} klg cflwsfl/s n]vfsf] clen]v JolQmut x}l;otdf yk36 jf ;+zf]wg ug{af6 ;d]t aGb]h nufPsf] 5 .

sDkgLsf] ;DklQsf] lxkmfht ug{ / cGo k|sf/sf ckrng tyf clgoldttfsf] 5fglag tyf lgoGq0f ug{sf] nflu cfjZos sbd rfNg'
;~rfnsx?sf] k|d'v lhDd]jf/L /x]sf] 5 . ;f]xL cg'?k a}+s tyf o;sf ;xfos sDkgLn] lgoGq0fsf] cefjdf pTkGg x'g ;Sg] hf]lvdsf]
Go"gLs/0f ug]{ p2]Zon] cfjZos gLlt, k|lqmof / ;+oGqx? k"0f{ ?kdf nfu" u/]sf 5g\ . a+}sdf b'O{ hgf u}/ sfo{sf/L ;~rfns tyf cfGtl/s
n]vfk/LIf0f ljefusf k|d'v ;b:o ;lrj /xg] u/L Ps n]vfk/LIf0f ;ldlt /x]sf] 5 . n]vfk/LIf0f ;ldltn] ;~rfns ;ldltsf] dftxtdf
/xL :jtGq ?kdf sfo{ ub{5 .
 jflif{s k|ltj]bg 41

;+:yfut ;'zf;g ;DaGwL jflif{s cg'kfngf k|ltj]bg

-;"rLs[t ;+ul7t ;+:yfx?sf] ;+:yfut ;'zf;g ;DaGwL lgb]{lzs, @)&$ adf]lhd_

;"rLs[t ;·l7t ;:+yfsf] gfd glan a}+s lnld6]8

7]ufgf Od]n / j]a;fO6 ;lxt glan ;]G6/, lj0ffdfu{, b/af/dfu{ kf]=a=g+=M #&@( sf7df8f}+
Email: info@nabilbank.com/company.affairs@nabilbank.com
Website: https://www.nabilbank.com
kmf]g g+= )!–$@@!&!*÷)!–$@@&!*!
k|ltj]bg k]z ul/Psf] cf=j= @)&(÷*) -ldlt @)&(÷)$÷)! b]lv @)*)÷)#÷#! ;Dd sf] ljj/0f_

!= ;~rfns ;ldlt ;DaGwL ljj/0f

-s_ ;~rfns ;ldltsf] cWoIfsf] gfd tyf lgo'lQm ldltM >L pk]Gb| k|;fb kf}8]n, ldlt @)&*÷)(÷#) df ;~rfns ;ldltsf] cWoIf lgo'Qm .

-v_ ;+:yfsf] z]o/ ;+/rgf ;DaGwL ljj/0f -;+:yfks, ;j{;fwf/0f tyf cGoM_
qm=;+ ;+:yfkssf] gfd u|x0f u/]sf] z]o/ k|ltzt
! PgaL -O{G6/g]zgn_ lnld6]8, cfo/Nof08 10,67,06,242 39.44Ü
@ cfO{PkmcfO{;L a}+s kL=Pn=;L=, a·nfb]z 2,10,17,264 7.77Ü
# /fli6«o ladf sDkgL ln= 2,06,36,986 7.63Ü
$ d'y'6 kmfOgfG; ln=, ef/t 11,98,531 0.44Ü
% g]kfn :6s PS;r]~h lnld6]8 7,12,340 0.26Ü
^ cGo JolQm tyf ;+:yfx? 78,49,782 2.90Ü
hDdf 15,81,21,145 58.44Ü

z]o/wgLsf] k|sf/ z]o/;+Vof k|ltzt

;+:yfks 15,81,21,145 58.44Ü
;fwf/0f 11,24,48,822 41.56Ü
hDdf 27,05,69,967 100.00Ü

-u_ ;~rfns ;ldlt ;DaGwL ljj/0f M

qm= ;+= ;~rfnsx?sf] Gffd 7]ufgf k|ltlglwTj z]o/ ;Vof lgo'lQm ePsf] kb tyf ;~rfns lgo'lQmsf] tl/sf -ljlw_
ePsf] ;d"x ldlt uf]klgotfsf] zky
lnPsf] ldlt
!= >L pk]Gb| k|;fb kf}8]n ;+:yfks ;d"x – @)&*÷)(÷#) @)&*÷)(÷#) ldlt @)&*÷)(÷#) ut]sf]
#& cf}+ ;fwf/0f;efaf6 lgjf{lrt
@= >L lgjf{0f s'df/ rf}w/L ;+:yfks ;d"x !*,(&,$%( @)&(÷)(÷@( @)&(÷!)÷)! ldlt @)&(÷)(÷@( ut]sf]
#* cf}+ ;fwf/0f;efaf6 lgjf{lrt
#= >L dno d'vhL{ ;+:yfks ;d"x – @)&(÷)(÷@( @)&(÷!)÷)! ldlt @)&(÷)(÷@( ut]sf]
#* cf}+ ;fwf/0f;efaf6 lgjf{lrt
$= >LdtL cfzf /f0ff clwsf/L :jtGq – @)&&÷)#÷!$ @)&&÷)#÷!$ %#( cf} ;~rfns ;ldltsf] lg0f{o
%= >L cgGt kf}8\ofn ;j{;fwf/0f ;d"x @^,!** @)&&÷)(÷@( @)&&÷)(÷@( ldlt @)&&÷)(÷@( ut]sf]
#^ cf}+ ;fwf/0f;efaf6 lgjf{lrt
^= >L k|ljg l6j8]jfnf ;j{;fwf/0f ;d"x !,)%^ @)&&÷)(÷@( @)&&÷)(÷@( ldlt @)&&÷)(÷@( ut]sf]
#^ cf}+ ;fwf/0f;efaf6 lgjf{lrt
&= >L P=cf/=Pd= ghd'; ;lsa* ;+:yfks ;d"x – @)&(÷)(÷@( @)&(÷!)÷)! ldlt @)&(÷)(÷@( ut]sf]
#* cf}+ ;fwf/0f;efaf6 lgjf{lrt
* ldlt @)&(÷)$÷!# sf] ^)% cf}F ;~rfns ;ldltsf] lg0f{o adf]lhd lgo'Qm tyf ldlt @)&(÷)(÷@( ut]sf] #* cf}+ ;fwf/0f;efaf6 lgjf{lrt.
42 glan a}+s lnld6]8

-3_ ;~rfns ;ldltsf] a}7s

n ;~rfns ;ldltsf] a}7s ;~rfng ;DaGwL ljj/0fM

qm=;+= o; cf=j @)&(÷*) df a;]sf o; cf=j=@)&(÷*) df pkl:yt a}+7ssf] lg0f{odf leGg dt /fvL ut cf=j=@)&*÷&( df a;]sf] a}7ssf]
;~rfns ;ldltsf] a}7ssf] ldlt ;~rfnssf] ;+Vof x:tfIf/ ug]{ ;~rfnsx?sf] ;+Vof ldlt

! 2079/04/13 7 - @)&*÷)$÷!!
@ 2079/04/29 6 - @)&*÷)$÷!#
# 2079/05/08 7 - @)&*÷)$÷!*
$ 2079/05/27 7 - @)&*÷)$÷#!
% 2079/06/13 6 - @)&*÷)%÷)(
^ 2079/06/30 7 - @)&*÷)^÷!%
& 2079/07/16 7 - @)&*÷)^÷!&
* 2079/07/20 7 - @)&*÷)^÷@@
( 2079/08/06 7 - @)&*÷)^÷@$
!) 2079/08/20 7 - @)&*÷)&÷!^
!! 2079/08/25 7 - @)&*÷)*÷)@
!@ 2079/09/04 7 - @)&*÷)*÷!)
!# 2079/09/13 7 - @)&*÷)(÷)%
!$ 2079/09/21 7 - @)&*÷)(÷)*
!% 2079/10/01 7 - @)&*÷)(÷!$
!^ 2079/10/23 7 - @)&*÷)(÷@*
!& 2079/11/18 7 - @)&*÷)(÷@(
!* 2079/11/23 7 - @)&*÷)(÷@(
!( 2079/11/30 7 - @)&*÷)(÷#)
@) 2079/12/13 6 - @)&*÷!)÷!!
@! 2079/12/14 7 - @)&*÷!)÷@$
@@ 2079/12/29 7 - @)&*÷!!÷@&
@# 2079/12/30 7 - @)&*÷!@÷)&
@$ 2080/01/14 7 - @)&*÷!@÷@(
@% 2080/02/07 7 - @)&(÷)!÷!$
@^ 2080/02/22 7 - @)&(÷)!÷@@
@& 2080/03/01 6 - @)&(÷)@÷)^
@* 2080/03/20 6 - @)&(÷)@÷@%
@( 2080/03/21 7 - @)&(÷)#÷)^
#) 2080/03/29 6 - @)&(÷)#÷)(
#! 2080/03/30 6 - @)&(÷)#÷!$
#@ - - - @)&(÷)#÷!^
## - - - @)&(÷)#÷!(
#$ - - - @)&(÷)#÷@$
#% - - - @)&(÷)#÷#@

n s'g} ;~rfns ;ldltsf] a}7s cfjZos u0fk'/s ;+Vof gk'uL :ylut ePsf] eP ;f]sf] ljj/0fM gePsf].
n ;~rfns ;ldltsf] a}7s ;DaGwL cGo ljj/0f M
 jflif{s k|ltj]bg 43

;~rfns ;ldltsf] a}7sdf ;~rfns jf j}slNks ;~rfns pkl:yt–eP gePsf] j}slNks ;~rfnssf] Joj:yf g/x]sf]
-gePsf] cj:yfdf a}7ssf] ldlt ;lxt sf/0f v'nfpg]M_
;~rfns ;ldltsf] a}7sdf pkl:yt ;~rfnsx¿, 5nkmn ePsf] ljifo tT;DaGwdf /flvPsf]
ePsf] lg0f{osf] ljj/0f -dfO{Go"6_ sf] 5'6\6} clen]v /fv] g/fv]sf] M
;~rfns ;ldltsf] b'O{ nuftf/ a;]sf] j}7ssf] clwstd cGt/ -lbgdf_M @# lbg
;~rfns ;ldltsf] a}7s eQf lgwf{/0f ;DaGwdf a;]sf] jflif{s ;efsf] ldltM @)&(÷)(÷@(
#* cf}+ aflif{s ;fwf/0f;ef
;~rfns ;ldltsf] k|lt j}7s eQf ?= cWoIf —?=@@ xhf/ dfq
;~rfns—?=!& xhf/ dfq
cf=j=sf] ;~rfns ;ldltsf] s"n j}7s vr{ ?= ?= #$,&#,)))÷—
-;~rfns ;ldltsf] a}+7s eQf dfq_

@= ;~rfnssf] cfr/0f ;DaGwL tyf cGo ljj/0f

;~rfnssf] cfr/0f ;DaGwdf ;DaGwLt ;+:yfsf] cfrf/ ;+lxtf eP÷gePsf] M ePsf]
Psf3/ kl/jf/sf] Ps eGbf a9L ;~rfns eP ;f] ;DaGwL ljj/0f M gePsf]
;~rfnsx?sf] jflif{s ?kdf l;sfO{ tyf k'gtf{hsL sfo{qmd ;DaGwL ljj/0fM
qm=;= ljifo ldlt ;xefuL ;~rfnssf] ;+Vof tflnd ;+~rfng ePsf] :yfg
1. Orientation Program for New Director A.R.M. 2079/04/29 1 Inhouse
Nazmus Sakib (As per Clause 3(1) of Directive No. 6)
2. Board Level Leadership & Risk Management organized 2080/01/29 1 Tayo Resort, Nagarkot
by NBI to 2080/01/30
3. KYC –AML/CFT for BODs and Senior Managers 2080/03/01 7 Nagarkot and via Zoom
4. Advancing Board Leadership; Navigating Success 2080/03/22 1 Dhulikhel
and Sustainability to 2080/03/23

k|To]s ;~rfnsn] cfkm" ;~rfnssf] kbdf lgo'Qm jf dgf]gog ePsf] kGw| lbgleq b]xfosf
s'/fsf] lnlvt hfgsf/L u/fPsf]÷gu/fPsf] / gu/fP ;f]sf] ljj/0fM
n ;+:yf;Fu lgh jf lghsf] Psf3/sf] kl/jf/sf] s'g} ;b:on] s'g]} lsl;dsf] s/f/ u/]sf] hfgsf/L u/fPsf]
jf ug{ nfu]sf] eP,;f]sf] ljj/0f
n lgh jf lghsf] Psf3/sf] kl/jf/sf] s'g} ;b:on] ;+:yf jf ;f] ;+:yfsf] d'Vo jf ;xfos hfgsf/L u/fPsf]
sDkgLdf lnPsf] z]o/ jf l8a]Gr/sf] ljj/0f,
n lgh cGo s'g} ;·l7t ;+:yfsf] cfwf/e"t z]o/wgL jf ;~rfns /xsf] eP To;sf] ljj/0f, hfgsf/L u/fPsf]
n lghsf] Psf3/sf] kl/jf/sf] s'g} ;b:o ;+:yfdf kbflwsf/L jf sd{rf/Lsf] x}l;otdf hfgsf/L u/fPsf]
sfd ul//xsf] eP ;f]sf] ljj/0f .
;~rfnsn] p:t} k|s[ltsf] p2]Zo ePsf] g]kfndf ;"lrs[t ;+:yfsf] ;~rfns, tnjL gu/]sf] egL hfgsf/L u/fPsf]
kbflwsf/L, sfo{sf/L k|d'v jf sd{rf/L eO{ sfo{ u/]sf] eP ;f]sf] ljj/0fM
;~rfnsx?nfO{ lgodg lgsfo tyf cGo lgsfox?af6 s'g} sf/jfxL ul/Psf]
eP ;f]sf] ljj/0fM gul/Psf]
44 glan a}+s lnld6]8

#= ;+:yfsf] hf]lvd Joj:yfkg tyf cfGtl/s lgoGq0f k|0ffnL;DaGwL ljj/0fM

-s_ hf]lvd Joj:yfkgsf] nflu s'g} ;ldlt u7g eP÷gePsf] u7g gePsf] eP ;f]sf] sf/0fM hf]lvd Joj:yfkg ;ldlt u7g ePsf]
-v_ hf]lvd Joj:yfkg ;ldlt ;DaGwL hfgsf/LM

-c_ ;ldltsf] ;+/rgf -;+of]hs tyf ;b:ox?sf] gfd tyf kb_

!= ;~rfns >L dno d'vhL{, ;+of]hs
@= ;~rfns >L P=cf/=Pd= ghd'; ;lsa, ;b:o
#= ;~rfns >L k|ljg l6j8]jfnf, ;b:o
$= k|d'v ;~rfng clws[t, >L u0f]z k|;fb cj:yL, ;b:o
%= k|d'v hf]lvd clws[t, >LdtL gldtf lblIft, ;b:o ;lrj -xfn sf=d' k|d'v hf]lvd clws[t, >L ef:s/ cj:yL_

-cf_ ;ldltsf] a}7s ;+VofM !$

-O_ ;ldltsf] sfo{ ;DaGwL 5f]6f] ljj/0fM
n ljBdfg hf]lvd klxrfg tyf Joj:yfkg k|0ffnLsf] kof{Kttf / pko'Qmtfsf ;DaGwdf ;~rfns ;ldltnfO{ hfgsf/L u/fpg] / pko'Qm
k|0ffnLsf] ljsf;sf nflu ;'emfj lbg] .
n Jofj;flos ultljlwdf lglxt hf]lvdsf] :t/, hf]lvd Joj:yfkgsf nflu ljsf; u/]sf] /0fgLlt, gLltut Joj:yf / dfu{bz{gsf]
lgoldt k'g/fjnf]sg u/L ;f]sf] kof{Kttf ;DaGwdf ;~rfns ;ldltdf ;'emfj k]z ug]{.
n Joj:yfkgaf6 lgoldt ?kdf hf]lvd Joj:yfkg k|ltj]bg lnO{ hf]lvdsf] cf+sng, d"Nof°g, lgoGq0f tyf cg'udg s] s;/L eO{
/x]sf] 5 ;f] ;DaGwdf 5nkmn ug]{ / ;~rfns ;ldltdf cfjZos ;'emfj k]z ug]{.
n hf]lvd ;dfof]lht ;DklQ cg';f/ k"FhLsf] kof{Kttf, cfGtl/s k"FhL ljZn]if0f k4lt -ICAAP_. Jofj;flos /0fgLlt cg'?k gLltut
Joj:yfsf] kof{Kttf, ;+:yfn] lng ;Sg] cl3std hf]lvd ;DaGwdf lgoldt ?kdf 5nkmn tyf ljZn]if0f u/L ;~rfns ;ldltnfO{
cfjZos /fo ;'emfj lbg] .
n hf]lvd Joj:yfkgsf nflu g]kfn /fi6« a}+saf6 hf/L ul/Psf] lgb]{zg÷dfu{lgb]{zg, ;+:yfn] lgwf{/0f u/]sf cfGtl/s ;Ldf, pko'Qm k|rng
cg'?k cfjZos gLlt Pjd\ ;+/rgf ljsf; ug{sf nflu ;~rfns ;ldltnfO{ ;'emfj lbg] .
n lgoldt ?kdf bjfj k/LIf0f -Stress Testing_ u/L ;f]sf] kl/0ffd pk/ 5nkmn u/L ;f]sf] cfwf/df eljiodf ckgfpg'kg]{ cfjZos
gLlt lgdf{0f jf lg0f{o k|lqmofsf nflu ;~rfns ;ldltdf ;'emfj k]z ug]{ .
n ;~rfns ;ldltaf6 ePsf] clVtof/ k|Tofof]hgfsf] ;Ldf tyf cf}lrTotf ljZn]if0f u/L ;~rfns ;ldltdf cfjZos ;'emfj ;lxtsf]
k|ltj]bg k]z ug]{ .
n ;+:yfsf] ;DklQ ;+/rgf, tL ;DklQx? kl/rfngsf] cj:yf, To;af6 k|fKt ug{ ;lsg] cfo, ;DklQx?sf] u'0f:t/df x'g] j[l4÷x|f; /
;DklQ bfloTj ;ldlt -ALCO_ af6 ePsf sfo{x?sf] ;DaGwdf q}dfl;s ?kdf ljZn]if0f÷;dLIff u/L ;~rfns ;ldltdf k|ltj]bg k]z
ug]{ .
n cy{tGqsf] s'g} If]qdf pTkGg x'g] ;d:of jf kl/jt{gn] ;+:yfsf] ljQLo cj:yfdf kfg{ ;Sg] c;/sf] ;DaGwdf cWoog u/L ;f]sf]
lg/fs/0fsf nflu s] s:tf] gLlt cjnDag ug'{kg]{ xf], cfjZos ;'emfj ;lxt ;~rfns ;ldltdf k|ltj]bg k]z ug]{ .
n a}+ssf] lgldQ pko'Qm hf]lvd Joj:yfkg k|0ffnL tyf k2ltsf] nflu ;~rfns ;ldlt ;dIf k|:tfj k]z ug]{ tyf ;f]sf] sfof{Gjogsf] nflu
;~rfns ;ldltsf] :jLs[lt lng] .

-u_ cfGtl/s lgoGq0f sfo{ljlw eP÷gePsf]M ePsf] .

-3_ cfGtl/s lgoGq0f k|0ffnLsf] nflu s'g} ;ldlt u7g eP÷gePsf] -u7g gePsf] eP ;f]sf] sf/0f_M
a}+sdf ;~rfns ;ldlt tyf ;f] cGtu{t n]vfk/LIf0f ;ldlt, hf]lvd Joj:yfkg ;ldlt, sd{rf/L ;]jf ;'ljwf ;ldlt / ;DklQ z'l4s/0f lgjf/0f
;ldlt /x]sf 5g\ . ;fy}, Joj:yfkg dftxtsf sfo{sf/L ;ldlt, ;~rfng hf]lvd Joj:yfkg ;ldlt / ;DklQ z'l4s/0f lgjf/0f ;ldlt
nufotsf ;ldltx? lqmoflzn /x]sf 5g\ .
 jflif{s k|ltj]bg 45

-ª_ cfGtl/s lgoGq0f k|0ffnL ;ldlt ;DaGwL ljj/0fM

-c_ ;ldltsf] ;+/rgf -;+of]hs tyf ;b:ox?sf] gfd tyf kb_

n ;~rfns ;ldltM
>L pk]Gb| k|;fb Kff}8]n -cWoIf_,
>L lgjf{0f s'df/ rf}w/L -;~rfns_,
>L dno d'vhL{ -;~rfns_,
>LdtL cfzf /f0ff clwsf/L -:jtGq ;~rfns_
>L cgGt kf}8\ofn -;~rfns_,
>L k|ljg l6j8]jfnf -;~rfns_,
>L P=cf/=Pd= ghd'; ;lsa -;~rfns_,

n Hff]lvd Joj:yfkg ;ldltM

;~rfns >L dno d'vhL{ -;+of]hs_,
;~rfns >L k|ljg l6j8]jfnf -;b:o_,
;~rfns >L P=cf/=Pd= ghd'; ;lsa -;b:o_,
k|d'v ;~rfng clws[t >L u0f]z k|;fb cj:yL, -;b:o_,
k|d'v hf]lvd clws[t >LdtL gldtf lblIft, -;b:o ;lrj_ -xfn sf=d' k|d'v hf]lvd clws[t, >L ef:s/ cj:yL_

n n]vfk/LIf0f ;ldltM
;~rfns >L k|ljg l6j8]jfnf -;+of]hs_,
;~rfns >L dno d'vhL{ -;b:o_,
k|d'v cfGtl/s n]vf k/LIf0f >L o'u]z nfn ljh'S5] -;b:o ;lrj_ -xfn k|d'v cfGtl/s n]vf kl/If0f >L ;'af]w nf]xgL_

n sd{rf/L ;]jf ;'ljwf ;ldltM

;~rfns >L lgjf{0f s'df/ rf}w/L -;+of]hs_,
;~rfns >LdtL cfzf /f0ff clwsf/L -;b:o_,
k|d'v sfo{sf/L clws[t >L 1fg]Gb| k|;fb 9'+ufgf, -;b:o_,
gfoa k|d'v sfo{sf/L clws[t, dfgj ;+;fwg / ljQ, >L dgf]h s'df/ 1jfnL, -;b:o_,
k|d'v dfgj ;+;fwg clws[t >L lbj; sfsL{, -;b:o ;lrj_

n ;DklQ z'l4s/0f lgjf/0f ;ldlt M

;~rfns >L P=cf/=Pd= ghd'; ;lsa -;+of]hs_,
;~rfns >L cgGt kf}8\ofn -;b:o_,
k|d'v hf]lvd clws[t >LdtL gldtf lblIft -;b:o_, -xfn sf=d' k|d'v hf]lvd clws[t, >L ef:s/ cj:yL_
k|d'v cg'kfngf >LdtL c~h'nL >]i7 -;b:o_,
k|d'v P=Pd=Pn÷s]jfO{;L >L ;GbLk s'df/ l;Ub]n -;b:o ;lrj_

-cf_ ;ldltsf] a}7s ;+VofM

;ldlt a}7s ;+Vof
;~rfns ;ldlt #!
Hff]lvd Joj:yfkg ;ldlt !$
n]vfk/LIf0f ;ldlt @%
sd{rf/L ;]jf ;'ljwf ;ldlt !!
;DklQ z'l4s/0f lgjf/0f ;ldlt %
46 glan a}+s lnld6]8

-O_ ;ldltsf] sfo{ ;DaGwL 5f]6f] ljj/0fM

a}+ssf] cfGtl/s lgoGq0f k|0ffnL / o;sf] k|efjsfl/tfsf] ;dLIff ug]{ lhDd]jf/L ;~rfns ;ldltdf /xG5 . n]vfk/LIf0f ;ldltn]
lgoldt ?kdf cfGtl/s n]vfk/LIfs, afx\o n]vfk/LIfs / ;'kl/j]IfsLo n]vfk/LIfssf n]vfk/LIf0f k|ltj]bgx?sf] ;dLIff u/L ;~rfns
;ldltnfO{ a}+ssf] cfGtl/s lgoGq0f k|0ffnLsf] k|efjsf/Ltfsf ljifodf :jtGq /fo k|bfg ub{5 . ljQLo p2]Zo k|flKtsf nflu hf]lvd
axg ug'{kg]{ cfjZostfnfO{ dgg ub}{ hf]lvdsf b'Zk|efjx?nfO{ Go"gLs/0f ug]{ tkm{ a}+s ;b}j cu|;/ /x]sf] 5 . o;sf nflu cfjZos
k|efjsf/L cfGtl/s lgoGq0f k|0ffnL :yfkgfy{ rflxg] sfo{ljlwx? tof/ u/L sfof{Gjog ;d]t ub}{ cfPsf] 5 . o:tf sfo{ljlwx?n] lg/Gt/
?kdf hf]lvdsf] klxrfg, ljZn]if0f, d"Nof°g tyf Joj:yfkgdf dxŒjk"0f{ of]ubfg k'¥ofpFb} cfPsf 5g\ . ;~rfng hf]lvdx? sd ug{ tyf
sf/f]af/nfO{ Jojl:yt ug{ ljleGg cfGtl/s gLlt, lgod tyf lgb]{lzsfx?sf] th'{df u/L nfu" ul/Psf] 5 . ;+:yfut ;'zf;g sfod ug{
sd{rf/L cfrf/ ;+lxtf hf/L u/L ;f]sf] cg'udg ;d]tsf] Joj:yf ul/Psf] 5 .

-r_ cfly{s k|zf;g ljlgodfjnL eP÷gePsf]M ePsf] .

$= ;"rgf tyf hfgsf/L k|jfx ;DaGwL ljj/0fM

-s_ ;+:yfn] ;fj{hlgs u/]sf] ;"rgf tyf hfgsf/L k|jfxsf] ljj/0fM
ljifo dfWod ;fj{hlgs u/]sf] ldlt
Afflif{s ;fwf/0f;efsf] ;"rgf b}lgs klqsfdf ;fj{hlgs ;"rgf @)&(÷)(÷)^ / @)&(÷)(÷!#
ljz]if ;fwf/0f;efsf] ;"rgf o; cf=j= df gePsf] –
aflif{s k|ltj]bg /fli6«o b}lgs klqsfdf ;fj{hlgs ;"rgf tyf a}+ssf] j]a;fO6 @)&(÷)(÷@@
q}dfl;s k|ltj]bg /fli6«o b}lgs klqsfdf ;fj{hlgs ;"rgf
klxnf] q}df; @)&(÷)&÷)&
bf]>f] q}df; @)&(÷!)÷)&
t]>f] q}df; @)*)÷)!÷)&
rf}yf]] q}df; @)*)÷)$÷@!
tyf a}+ssf] j]a;fO6
lwtf]kqsf] d"Nodf lgodgsf/L lgsfox?df kqdfkm{t\ tyf
k|efj kfg]{ d"No ;+j]bgzLn ;"rgf b}lgs klqsfdf ;fj{hlgs ;"rgf
cGo –

-v_ ;'rgf ;fj{hlgs gu/]sf] jf cGo sf/0fn] lwtf]kq af]8{ tyf cGo lgsfoaf6 sf/jfxLdf k/]sf] eP ;f] ;DaGwL hfgsf/L M
gk/]sf]

-u_ kl5Nnf] jflif{s tyf ljz]if ;fwf/0f;ef ;GkGg ePsf] ldlt M

#* cf}+ aflif{s ;fwf/0f;ef M @)&(÷)(÷@(
ljz]if ;fwf/0f;ef M gePsf]

%= ;+:yfut ;+/rgf / sd{rf/L ;DaGwL ljj/0f

-s_ sd{rf/Lx?sf] ;+/rgf, kbk"lt{, j[lQ ljsf;, tflnd, tnj, eQf tyf cGo ;'ljwf, xflh/ / labf, cfrf/;+lxtf nufotsf s'/fx? ;d]l6Psf]
sd{rf/L ;]jf zt{ ljlgodfjnL÷Joj:yf eP ÷gePsf] M sd{rf/L ljlgodfjnLdf Joj:yf ePsf]

-v_ ;+fu7flgs ;+/rgf ;+nUg.

 jflif{s k|ltj]bg 47

-u_ pRr Joj:yfkg txsf sd{rf/Lx?sf] gfd, z}lIfs of]Uotf tyf cg'ej ;DaGwL ljj/0f -ldlt @)*) c;f/ d;fGt ;Ddsf] cfwf/df_ M
qm=;+= sd{rf/Lsf] gfd tx of]Uotf cg'ej
!= >L 1fg]Gb| k|;fb 9'+ufgf k|d'v sfo{sf/L clws[t ;L= P= -cfO{ ;L P cfO{ OlG8of_ Dff:6/ ckm @* jif{ eGbf a9L
kmfOgfG;Lon PgnfOl;; -o' Pg P; 8An"_,
c:6«]lnof
@= >L ;'lht s'df/ zfSo jl/i7 Gffoa k|d'v lk= lh= l8= la= Pd, OGi6LRo"6 ckm k|f]8lS6lel6 P08 @^ jif{ eGbf a9L
sfo{sf/L clws[t Dofg]hd]06, nvgp, Ol08of
#= >L ljgo s'df/ /]UdL Gffoa k|d'v sfo{sf/L clws[t Pd=la=P= lqe'jg ljZjljBfno, g]kfn #^ jif{ eGbf a9L
$= >L dgf]h s'df/ 1jfnL Gffoa k|d'v sfo{sf/L clws[t ;L= P= -cfO{ ;L P cfO{_, OlG8of @$ jif{ eGbf a9L
%= >L e'k]Gb| kf08] Gffoa k|d'v sfo{sf/L clws[t ;L= P= -cfO{ ;L P cfO{_, OlG8of !& jif{ eGbf a9L
Pd=lj=P;= lqe'jg ljZjljBfno, g]kfn
^= >L cfbz{ ahufFO{ Gffoa dxfk|aGws Pd=la=P= sf7df08f} ljZjljBfno, g]kfn @) jif{ eGbf a9L
&= *>L s[i0f bQ e6/fO{ Gffoa dxfk|aGws Pd=la=P= lqe'jg ljZjljBfno, g]kfn #! jif{ eGbf a9L
*= >L Uf0f]z k|;fb cj:yL Gffoa dxfk|aGws Pd=la=P;= lqe'jg ljZjljBfno, g]kfn @@ jif{ eGbf a9L
(= *>LdtL Gfldtf lblIft ;xfos dxfk|aGws Pd=la=P= lqe'jg ljZjljBfno, g]kfn #! jif{ eGbf a9L
!)= >L 1fg]Gb| k|tfk zfx ;xfos dxfk|aGws Pd=lk=P= lqe'jg ljZjljBfno, g]kfn #! jif{ eGbf a9L
*xfn ;]jfdf g/x]sf] .

-3_ sd{rf/L ;DaGwL cGo ljj/0f M

;+/rgf cg';f/ sd{rf/L kbk"lt{ ug]{ u/]÷gu/]sf] M ug{] u/]sf]
gofF sd{rf/Lx?sf] kbk"lt{ ubf{ ckgfPsf] k|s[of M g]kfn /fi6« a}+saf6 :jLs[t sd{rf/L ;]jf ljlgodfjnLdf Joj:yf eP adf]lhd
Joj:yfkg :t/sf sd{rf/Lsf] ;+Vof M !%! -xfn !#$_
s"n sd{rf/Lsf] ;+Vof M @,@%@ -xfn @,@%#_
sd{rf/Lx?sf] ;S;];g Knfg eP÷gePsf] M ePsf]
cf= j= df sd{rf/Lx?nfO{ lbOPsf] tflnd ;+Vof tflnd ;+Vof M $$!
tyf ;lDdlnt sd{rf/Lsf] ;+Vof M ;lDdlnt sd{rf/Lsf] ;+Vof M $^,&$*
cf= j= sf] sd{rf/L tflnd vr{ M ? #,%),)!,^%!
s"n vr{df sd{rf/L vr{sf] k|ltzt M %(=$^ Ü
s"n sd{rf/L vr{df sd{rf/L tflnd vr{sf] k|ltzt M !=!& Ü

^= ;+:yfsf] n]vf tyf n]vfk/LIf0f ;DaGwL ljj/0f

-s_ n]vf ;DaGwL ljj/0f

;+:yfsf] kl5Nnf] cf= j= sf] ljQLo ljj/0f NFRS cg';f/ tof/ cf= j= @)&(÷*) sf] ljQLo ljj/0f NFRS cg';f/ tof/ ul/Psf]
u/]÷gu/]sf], gu/]sf] eP ;f]sf] sf/0fM
;~rfns ;ldltaf6 kl5Nnf] ljQLo ljj/0f :jLs[t ePsf] ldltM @% d+l;/, @)&(
q}dfl;s ljQLo ljj/0f k|sfzg u/]sf] ldlt M Af'Fbf g+= $ -s_ df k|:t't ul/Psf]
clGtd n]vfkl/If0f ;DkGg ePsf] ldlt M @% d+l;/, @)&(
;fwf/0f;efaf6 ljQLo ljj/0f :jLs[t ePsf] ldlt M @( kf}if @)&(

;+:yfsf] cfGtl/s n]vf k/LIf0f ;DaGwL ljj/0f M

-c_ cfGtl/s ?kdf n]vf k/LIf0f ug]{ ul/Psf] jf jfx\o lj1 lgo'Qm ug]{ ul/PsfM jfx\o lj1 lgo'Qm ug]{ ul/Psf]
-cf_ jfx\o lj1 lgo'Qm ul/Psf] eP ;f]sf] ljj/0fM P;= cf/=kf08] P08 sDkgL, rf6{8{ PsfpG6]G6\;
-O_ cfGtl/s n]vfk/LIf0f slt cjlwsf] ug]{ ul/Psf] -q}dfl;s,rf}dfl;s jf cw{aflif{s_M cfGtl/s n]vfk/LIf0f jflif{s ¿kdf ug]{ ul/Psf]
48 glan a}+s lnld6]8

v_ n]vfk/LIf0f ;ldlt ;DaGwL ljj/0f M

;+of]hs tyf ;b:ox?sf] gfd, kb tyf of]Uotf
qm=;+= Gffd kb of]Uotf
! >L k|ljg l6j8]jfnf ;+of]hs, n]vf k/LIf0f ;ldlt -;~rfns ;ldlt ;b:o_ Pd=la=P=
@ >L dno d'vhL{ ;b:o, n]vf k/LIf0f ;ldlt -;~rfns ;ldlt ;b:o_ Pd=P;=;L=
# >L o'u]z nfn ljh'S5] ;b:o–;lrj, n]vf k/LIf0f ;ldlt -k|d'v – cfGtl/s n]vf k/LIf0f ljefu_ Pd=la=P=
-xfn >L ;'af]w nf]xgL_

a}7s a;]sf] ldlt tyf pkl:yt ;b:o ;+VofM

qm= ;+= ldl6ª gDa/ ldlt pkl:ylt ;+Vof
1. @!# cf}+ )#.)$.@)&( #
2. @!$ cf}+ !(.)$.@)&( #
3. @!% cf}+ #!.)$.@)&( #
4. @!^ cf}+ !).)%.@)&( #
5. @!& cf}+ !%.)%.@)&( #
6. @!* cf}+ )&.)^.@)&( #
7. @!( cf}+ @%.)^.@)&( #
8. @@) cf}+ )^.)&.@)&( #
9. @@! cf}+ @#.)&.@)&( #
10. @@@ cf}+ !).)*.@)&( #
11. @@# cf}+ !(.)*.@)&( #
12. @@$ cf}+ @$.)*.@)&( #
13. @@% cf}+ )!.)(.@)&( #
14. @@^ cf}+ )^.!).@)&( #
15. @@& cf}+ !^.!).@)&( #
16. @@* cf}+ )$.!!.@)&( #
17. @@( cf}+ @^.!!.@)&( #
18. @#) cf}+ )@.!@.@)&( #
19. @#! cf}+ @$.!@.@)&( #
20. @#@ cf}+ )^.)!.@)*) #
21. @## cf}+ !&.)!.@)*) #
22. @#$ cf}+ !).)@.@)*) #
23. @#% cf}+ !@.)@.@)*) #
24. @#^ cf}+ !!.)#.@)*) #
25. @#& cf}+ !(.)#.@)*) #

k|lt a}7s eQf ?=M ! =?= !%,)))=)) -!%Ü s/ s6fP/ hDdf ?= !@,&%).))_ k|lt JolQm — -@!# cf}+ b]lv @@& cf}+ ;Dd_
@= ?= !&,)))=)) -!%Ü s/ s6fP/ hDdf ?= !$,$%).))_ k|lt JolQm — -@@* cf}+ b]lv @#& cf}+ ;Dd_
n]vfk/LIf0f ;ldltn] cfˆgf] sfd sf/jfxLsf] k|ltj]bg ;~rfns ;ldltdf k]z u/]sf] ldltM !)÷)$÷@)*)
 jflif{s k|ltj]bg 49

cfly{s jif{ @)&(÷*) df n]vfk/LIf0f ;ldltsf] dfOGo"6 ;~rfns ;ldltdf k|:t't ePsf] ljj/0f lgDgfg';f/ 5g\M
dfOGo"6 af]8{ ldl6· gDa/ k|:t't ePsf dfOGo"6sf] ldlt
@!# cf}+ ^)^ cf}+ @(.)$.@)&(
@!$ cf}+
@!% cf}+ ^!) cf}+ #).)^.@)&(
@!^ cf}+
@!& cf}+
@!* cf}+ ^!* cf}+ @!.)(.@)&(
@!( cf}+
@@) cf}+
@@! cf}+
@@@ cf}+
@@# cf}+
@@$ cf}+ ^#* cf}+ !@.)%.@)*)
@@% cf}+ ^@) cf}+ @#.!).@)&(
@@^ cf}+
@@& cf}+ ^@# cf}+ #).!!.@)&(
@@* cf}+ ^@* cf}+ !$.)!.@)*)
@@( cf}+
@#) cf}+
@#! cf}+ ^#@ cf}+ @).)#.@)*)
@#@ cf}+
@## cf}+
@#$ cf}+
@#% cf}+
@#^ cf}+ ^#& cf}+ )#.)%.@)*)
@#& cf}+

&= cGo ljj/0f

;+:yfn] ;~rfns tyf lghsf] Psf3/sf kl/jf/sf] ljQLo :jfy{ ePsf] JolQm, a}° tyf laQLo glnPsf] .
;+:yfaf6 C0f jf ;fk6L jf cGo s'g} ¿kdf /sd lnP÷glnPsf]
k|rlnt sfg"g adf]lhd sDkgLsf] ;~rfns, z]o/wgL, sd{rf/L, ;Nnfxsf/, k/fdz{bftfsf]
x}l;otdf kfpg] ;'ljwf jf nfe afx]s ;"lrs[t ;·l7t ;+:yfsf] ljQLo :jfy{ ePsf] s'g} JolQm,
kmd{, sDkgL, sd{rf/L, ;Nnfxsf/ jf k/fdz{bftfn] ;+:yfsf] s'g} ;DklQ s'g} lsl;dn] ef]urng
u/]÷gu/]sf] gu/]sf] .
lgodgsf/L lgsfon] Ohfhtkq hf/L ubf{ tf]s]sf] zt{x?sf] kfngf eP÷gePsf] ePsf] .
lgodgsf/L lgsfon] ;+:yfsf] lgodg lg/LIf0f jf ;'k/Lj]If0f ubf{ ;+:yfnfO{ lbOPsf] lgb]{zg ePsf] .
kfngf eP÷gePsf]

;+:yf jf ;~rfns lj?4 cbfntdf s'g} d'2f rln/x]sf] eP ;f]sf] ljj/0f ;fdfGo Jofj;flos afx]s cGo gePsf] .

kl/kfng clws[tsf] gfdM cGh'nL >]]i7

kb M k|d'v cg'kfngf
ldltM @)*)÷)*÷!$
;+:yfsf] 5fkM
k|ltj]bg ;~rfns ;ldltaf6 :jLs[t ldltM @)*)÷)*÷!$
50 glan a}+s lnld6]8

sDkgL P]g @)^# sf] bkmf !)( cg';f/ v'nfOPsf ljj/0fx?

s_ ljut jif{sf] sf/f]af/sf] l;+xfjnf]sg – ;~rfns ;ldltsf] k|ltj]bgsf] cg';r" L ‘s’ sf] a“b' f ! df glan a}s
+ sf] ;~rfng tyf ljQLo
k'g/fjnf]sgsf] ;f/;+If]k cGtu{t pNn]v ul/Psf] .

-v_ /fli6«o tyf cGt/f{li6«o kl/l:yltaf6 sDkgLsf] sf/f]af/nfO{ s'g} c;/ k/]sf] eP ;f] c;/ – kl5Nnf jif{x?df sf]le8sf sf/0f cfly{s
ultljlwx?df ;'wf/ cfpg] qmddf tyf :yfgLo ahf/df b]lvPsf] Aofhb/ j[l4 ;d:ofdf a+s } sf] nufgL a9fpg r'tf}gLk"0f{ /x]sf] .

-u_ k|ltj]bg tof/ ePsf] ldlt;Dd rfn' jif{sf] pknlAw / eljiodf ug{' kg]{ s'/fsf] ;DaGwdf ;~rfns ;ldltsf] wf/0ff – ;~rfns
;ldltsf] k|ltj]bgdf ‘rfn' cfly{s jif{ @)*)÷*! sf] k|ult ljj/0f tyf eljiosf] k'jf{gd
' fg’ zLif{s cGtu{t pNn]v ul/Psf] .

-3_ sDkgLsf] cf}Bf]lus jf Jofj;flos ;DaGw – ;~rfns ;ldltsf] k|ltj]bgdf ‘cf}Bf]lus tyf Jofj;flos ;DaGw’ zLif{s cGtu{t pNn]v
ul/Psf] .

-ª_ ;~rfns ;ldltdf ePsf] x]/k]m/ / ;f]sf] sf/0f – ;~rfns ;ldltsf] k|ltj]bgdf ‘;~rfns ;ldltdf ePsf] x]/k]m/’ zLif{s cGtu{t
pNn]v ul/Psf] .

-r_ sf/f]af/nfO{ c;/ kfg]{ d'Vo tTjx¿M

!= a9\bf] k|lt:kwf{ @= u'0f:t/Lo nufgL #= lgIf]kdf Aofh vr{ j[l4 $= t/ntfdf bafj

-5_ n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP ;f] pk/ ;~rfns ;ldltsf] k|lts[of – s'g} s}lkmot g/x]sf] .

-h_ nfef+z af“8kmf“8 ug{ l;kmfl/; ul/Psf] /sd – gub nfef+z ?= !!=))÷– k|lt z]o/sf b/n] cyf{t\ /sd ?= @,(&,^@,^(,^$)=@!.

-em_ z]o/ hkmt ePsf] eP hkmt ePsf] z]o/ ;+Vof, To:tf] z]o/sf] c+lst d"No, To:tf] z]o/ hkmt x'g' eGbf cufj} ;f] afkt sDkgLn] k|fKt
u/]sf] hDdf /sd / To:tf] z]o/ hkmt ePkl5 ;f] z]o/ laqmL u/L sDkgLn] k|fKt u/]sf] /sd tyf hkmt ePsf] z]o/ afkt /sd lkmtf{
u/]sf] eP ;f]sf] ljj/0f – z]o/ hkmt gePsf] .

-`_ ljut cfly{s jif{df sDkgL / o;sf] ;xfos sDkgLsf] sf/f]af/sf] k|ult / ;f] cfly{s jif{sf] cGTodf /x]sf] l:yltsf] k'g/fjnf]sg –
;~rfns ;ldltsf] k|ltj]bgsf] cg';r" L ‘s’ df a“b' f g+ !=# ‘;dLIff jif{sf] pknlAw’ / a“b' f g+ @=! / @=$ ‘;xfos sDkgLsf] ;~rfng tyf ljQLo
k'g/fjnf]sgsf] ;f/;+If]k’ df pNn]v ul/Psf] .

-6_ sDkgL tyf o;sf] ;xfos sDkgLn] cfly{s jif{df ;DkGg u/]sf k|dv
' sf/f]af/x? / ;f] cjlwdf sDkgLsf] sf/f]af/df cfPsf] s'g}
dxTjk"0f{ kl/jt{g –

!= glan a}s
+ – jfl0fHo a+s } n] ug{] sf/f]af/ cGtu{tsf lgIf]k ;+sng, shf{ k|jfx, j}bl] zs Jofkf/ ;~rfng, ljB'tLo sf/f]af/, ljk|i] f0f
sf/f]af/ nufotsf a}l+ s· sf/f]af/x? .
@= ;xfos sDkgL – glan OGe]i6d]G6 lnld6]8n] dr]0{ 6 a+l} s· ;]jf cGtu{tsf ;fj{hlgs lwtf]kq lgisfzg Joj:yfkg, nufgL Joj:yfkg,
lwtf]kqsf] k|Tofe"lt, ;fd'lxs sf]if of]hgfsf] sf]if Joj:yfkg, s]Gb|Lo lgIf]k k|0ffnL cGtu{tsf] lgIf]k ;b:o nufotsf ;]jfx? tyf glan
:6s l8n/ lnld6]8n] lwtf]kq Jofkf/L, -:6s l8n/_ sf] ?kdf sfo{ ug]{ u/]sf] 5.

-7_ ljut cfly{s jif{df sDkgLsf] cfwf/e"t z]o/wgLx?n] sDkgLnfO{ pknAw u/fPsf] hfgsf/L – cfwf/e"t z]o/wgLx?n] To:tf] hfgsf/L
pknAw gu/fPsf] .

-8_ ljut cfly{s jif{df sDkgLsf ;~rfns tyf kbflwsf/Lx?n] lnPsf] z]o/sf] :jfldTjsf] ljj/0f / sDkgLsf] z]o/ sf/f]af/df lghx?
;+nUg /x]sf] eP ;f] ;DaGwdf lghx?af6 sDkgLn] k|fKt u/]sf] hfgsf/L –
 jflif{s k|ltj]bg 51

;~rfns tyf kbflwsf/Lx?sf] a}s

+ df /x]sf] z]o/ :jfldTj ljj/0fM
kb÷tx ;~rfns tyf kbflwsf/Lsf] gfd z]o/ :jfldTj
;~rfns >L lgjf{0f s'df/ rf}w/L 18,97,459
;~rfns >L cgGt kf}8\ofn 26,188
;~rfns >L k|ljg l6j8]jfnf 1,056
k|d'v sfo{sf/L clws[t >L 1fg]Gb| k|;fb 9'+ufgf 10,059
k|aGws cfsfz lbk >]i7 789
k|aGws cd[t nfn >]i7 3,142
k|aGws ch'{g >]i7 80
k|aGws cz]if clwsf/L 1,435
k|aGws cflifz l;+x 324
k|aGws lalgtf >]i7 3,387
k|aGws lagf]b s'df/ dxt 886
k|aGws lji0f' /fh /fodf´L 807
k|aGws ljZjk|sfz kf}8]n 391
k|aGws lbu]Gb| rGb 2,985
k|aGws xl/ k|;fb sf]O{/fnf 791
k|aGws s}nfz lqkf7L 11,919
k|aGws slkn s]= ;L= 21
k|aGws vu]Gb« af+;sf]6f 699
k|aGws ls/0f k|wfg 1,518
k|aGws s[i0f s'df/ yfkf 101
k|aGws dlgsf >]i7 896
k|aGws dgf]h s'df/ ofbj 1,060
k|aGws d'/f/L k|;fb cof{n 246
k|aGws g/]z sfo:y 3,706
k|aGws lgzfGt k|wfg 152
k|aGws lgltg gGbjfgf 1,277
k|aGws kbd /fh pk|]tL 3,083
k|aGws k|efjtL l;+x lai6 395
k|aGws k|t'n e6\6 3
k|aGws /ljg zfSo 1,406
k|aGws /fhg dfgGw/ 541
k|aGws /fh' dxh{g 2,880
k|aGws /Tg snf /fjn 402
k|aGws /lj e6\6 129
k|aGws /]vf k|wfg 500
k|aGws ;fu/ ltldlN;gf 514
k|aGws ;Gb]z /fh e6\6/fO{ 142
k|aGws ;Gtf]if e6\6/fO{ 4
k|aGws ;Gtf]if k|;fb kf08] 12
k|aGws ;l/gf >]i7 332
k|aGws ;'lht kf]v/]n 90
k|aGws ;'ldgf k|hfktL 1,211
k|aGws ;'ge >]i7 323
k|aGws ;'o{ axfb'/ /f]S]sf 569
k|aGws ;'lzn e6\6/fO{ 1,689
k|aGws ;'lzn ;fksf]6f 794
k|aGws 6]s e6\6 585
k|aGws pQd s]= ;L= 200
52 glan a}+s lnld6]8

-9_ ljut cfly{s jif{df sDkgL;“u ;DaGwLt ;Demf}tfx?df s'g} ;~rfns tyf lghsf] glhssf] gft]bf/sf] JolQmut :jfy{sf] af/]df pknAw
u/fO{Psf] hfgsf/Lsf] Joxf]/f – To:tf] sf/f]af/sf] hfgsf/L k|fKt gePsf] .

-0f_ sDkgLn] cfgf]] z]o/ cfkm}“n] vl/b u/]sf] eP To;/L cfgf]] z]o/ vl/b ug{'sf] sf/0f, To:tf] z]o/sf] ;+Vof / c+lst d"No tyf To;/L
z]o/ vl/b u/] jfkt sDkgLn] e'QmfgL u/]sf] /sd – z]o/ vl/b gu/]sf] .

-t_ cfGtl/s lgoGq0f k|0ffnL eP jf gePsf] / ePsf] eP ;f]sf] lj:t[t ljj/0f – a+}s ;DaGwL cGo hfgsf/Lx?sf] a“'bf g+= @ df cfGtl/s
lgoGq0f k|0ffnL (Internal Control System) cGtu{t pNn]v ul/Psf] .

-y_ ljut cfly{s jif{sf] s"n Joj:yfkg vr{sf] ljj/0f – o; jflif{s k|ltj]bgdf k|sflzt a}+ssf] jflif{s ljQLo ljj/0f cGtu{t cg';"rL
$=#^ ‘sd{rf/L vr{’ tyf cg';"rL $=#& ‘sfof{no ;~rfng vr{’ df pNn]v ul/Psf] .

-b_ n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL, lghx?n] k|fKt u/]sf] Psd'i6 kfl/>lds, eQf tyf ;'ljwf, ;f] ;ldltn] u/]sf] sfd
sf/jfxLsf] ljj/0f / ;f] ;ldltn] s'g} ;'emfj lbPsf] eP ;f] sf] ljj/0f – a+}s ;DaGwL cGo hfgsf/Lx?sf] a'“bf g+= ! df n]vfk/LIf0f ;ldlt
cGtu{t pNn]v ul/Psf] .

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

-g_ ;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v tyf kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf ;'ljwfsf] /sd – o; jflif{s
k|ltj]bgdf k|sflzt a+}ssf] jflif{s ljQLo ljj/0f cGtu{t ‘k|i6Ls/0f tyf yk hfgsf/Lx?’ sf] a'“bf g+ %=& ‘;DaGwLt kIfsf] ljj/0f’ df
pNn]v ul/Psf] .

-k_ z]o/wgLx?n] a'lemlng af“sL /x]sf] nfef+zsf] /sd – ?= %$,^(,%),#)$÷–

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

-a_ bkmf !&% adf]lhd ;Da4 sDkgLaLr ePsf] sf/f]af/sf] ljj/0f – o; jflif{s k|ltj]bgdf k|sflzt a+}ssf] jflif{s ljQLo ljj/0f cGtu{t
‘k|li6s/0f tyf yk hfgsf/Lx?’ sf] a'“bf g+ %=& ‘;DaGwLt kIfsf] ljj/0f’ df pNn]v ul/Psf] .

-e_ o; P]g tyf k|rlnt sfg"g adf]lhd ;~rfns ;ldltsf] k|ltj]bgdf v'nfpg' kg]{ cGo s'g} s'/f – o; jflif{s k|ltj]bgdf ;fGble{s 7fp“df
v'nfOPsf] .

-d_ cGo cfjZos s'/fx? – o; jflif{s k|ltj]bgsf] ljleGg 7fp“df v'nfOPsf] .

 jflif{s k|ltj]bg 53

lwtf]kq btf{ tyf lgisfzg lgodfjnL @)&# sf] cg';"rL – !%

-lgod @^ sf] pklgod -@_ ;“u ;DaGwLt_
-!_ ;~rfns ;ldltsf] k|ltj]bg M o;} jflif{s k|ltj]bgdf ;+nUg .

-@_ n]vfk/LIfssf] k|ltj]bg M o;} jflif{s k|ltj]bgdf ;+nUg .

-#_ n]vfk/LIf0f ePsf] ljQLo ljj/0f M o;} jflif{s k|ltj]bgdf ;+nUg .

-$_ sfg'gL sf/afxL ;DaGwL ljj/0f

-s_ q}dfl;s cjlwdf ;+ul7t ;+:yfn] jf ;+:yfsf] lj?4 s'g} d'2f bfo/ ePsf] eP M a+l} s· Joj;fo ;~rfngsf] bf}/fgdf x'g] shf{ c;'nL
tyf s/ bfloTj ;DaGwL ;fdfGo k|sl[ tsf d'2f afx]s cGo pNn]vgLo d'2f bfo/ gePsf].
-v_ ;+ul7t ;+:yfsf] ;+:yfks jf ;~rfnsn] jf ;+:yfks jf ;~rfnssf] lj?4df k|rlnt lgodsf] cj1f jf kmf}hbf/L ck/fw u/]sf]
;DaGwdf s'g} d'2f bfo/ u/]sf] jf ePsf] eP M plNnlvt k|sl[ tsf s'g} d'2f /x]÷ePsf] hfgsf/L a}s + nfO{ k|fKt g/x]sf] .
-u_ s'g} ;+:yfks jf ;~rfns lj?4 cfly{s ck/fw u/]sf] ;DaGwdf s'g} d'2f bfo/ ePsf] eP M plNnlvt k|sl[ tsf s'g} d'2f /x]÷ePsf]
hfgsf/L a}s + nfO{ k|fKt g/x]sf] .

-%_ ;+ul7t ;+:yfsf] z]o/ sf/f]af/ tyf k|ultsf] ljZn]if0f

-s_ lwtf]kq ahf/df ePsf] ;+ul7t ;+:yfsf] z]o/sf] sf/f]af/ ;DaGwdf Joj:yfkgsf] wf/0ff M ;+:yfsf] z]o/sf] sf/f]af/ ahf/ l;4fGt
cg';f/ lglb{i6 x'g] u/]sf] .
-v_ ut jif{sf] k|To]s q}dfl;s cjlwdf ;+ul7t ;+:yfsf] z]o/sf] clwstd, Go"gtd / clGtd d"Nosf ;fy} s"n sf/f]af/ z]o/ ;+Vof /
sf/f]af/ lbg M
?= nfvdf
q}df; -dlxgf_ z]o/sf] clwstd z]o/sf] Go'gtd z]o/sf] clGtd s"n sf/f]af/ s"n sf/f]af/
d"No ?= d"No ?= d"No ?= z]o/ ;+Vof lbg
k|yd q}dfl;s -c;f]h df;fGt @)&(_ 885 750 794 3,44,31,36 65
bf]>f] q}dfl;s -kf}if df;fGt @)&(_ 913 714 714 4,00,85,57 49
t]>f] q}dfl;s -r}q df;fGt @)&(_ 713 580 619 3,34,06,16 56
Rff}yf] q}dfl;s -cfiff9 df;fGt @)*)_ 620 582 599 3,60,60,25 62

-^_ ;d:of tyf r'gf}tL

lgIf]kdf a9\bf] Aofhb/, cToflws k|lt:kwf{, ljsf;f]Gd'v lqmofsnfkdf ;/sf/L vr{sf] sdL, Jofkf/ 3f6f, cl:y/ ljlgdo b/ / a9\bf] d'bf| :kmLlt
b/nfO{ a}s
+ n] af≈o ;d:of tyf r'gf}tLsf] ?kdf lnPsf] 5 / sfa' eGbf aflx/sf kl/l:ylt afx]s pko'Q{ m r'gf}tL ;fdgf ug{ Joj;fo ljljwLs/0f,
u|fxsd'vL u'0f:t/Lo ;]jf tyf k|efjsf/L hf]lvd Joj:yfkgsf] /0fgLlt lnPsf] 5 .

-&_ ;+:yfut ;'zf;g

;+:yfut ;'zf;g clej[l4sf nflu a}s
+ åf/f rflnPsf sbd ;DaGwL ljj/0fM

-s_ a}s
+ df ;~rfns ;ldlt, tyf ;f] cGtu{t n]vfk/LIf0f ;ldlt, hf]lvd Joj:yfkg ;ldlt, sd{rf/L ;]jf ;'ljwf ;ldlt / ;DklQ
z'l4s/0f lgjf/0f ;ldlt /x]sf] 5 . ;fy} Joj:yfkg dftxtsf sfo{sf/L ;ldlt, ;DklQ tyf bfloTj Joj:yfkg ;ldlt, ;~rfng hf]lvd
Joj:yfkg ;ldlt / ;DklQ z'l4s/0f lgjf/0f ;ldlt nufotsf ;ldltx? lqmofzLn /x]sf 5g\ .
-v_ cfGtl/s lgoGq0f k|0ffnLnfO{ Jojl:yt ug{ cfGtl/s n]vfk/LIfsaf6 lgoldt ?kdf n]vfk/LIf0f u/fO{ k|ltj]bgdf lbO{Psf ;'emfjx?
sfof{Gjog u/fpg tyf ;dLIff ug{ n]vfk/LIf0f ;ldltsf a}7sx? lgoldt ?kdf a:g] u/]sf 5g\ .
-u_ ;~rfng hf]lvdx? sd ug{ tyf sf/f]af/nfO{ Jojl:yt ug{ ljleGg cfGtl/s gLlt, lgod tyf lgb]l{ zsfx?sf] th'd { f u/L nfu"
ul/Psf] 5 .
-3_ ;+:yfut ;'zf;g sfod ug{ sd{rf/L cfrf/ ;+lxtf hf/L u/L ;f] sf] cg'udg ;d]tsf] Joj:yf ul/Psf] 5 .
54 glan a}+s lnld6]8

k|dv
' sfo{sf/L clws[tsf] dGtJo

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

cf=j= @)&(÷*) df ;du| cy{tGqdf b]lvPsf r'gf}tLx?sf] ;fdgf ub{} Joj;fodf pNn]Vo
j[l4 ug{ oxfFx?sf] a}s
+ ;kmn ePsf] 5. r'gf}tLx?nfO{ cj;/x?df kl/0ft u/L Jofj;flos,
ljjLwLs/0f dfkm{t\ k|lt:kwf{Tds Ifdtfdf ljsf; ug{, tyf a+l} s· ;]jfnfO{ cfw'lgsLs/0f
ub{} Ps ;jn / pTs[i6 jfl0fHo a+s } sf] ?kdf :yflkt x'g xfdL ;kmn ePsf 5f+} . o;/L
g} cfpFbf lbgx?df klg ;a} ;/f]sf/jfnfx?sf] d"No l;h{gf tyf j[l4 ug{df xfdL cu|;/
/x]sf 5f}F .

a}s
+ n] cfgf] ;dfh k|ltsf] pQ/bfloTjnfO{ ;d]t klxrfg tyf axg ub{} ;+oQ' m /fi6« ;+3Lo
lbuf] ljsf;sf nIox?k|lt g]kfnsf] k|ltj4tf k|lt ;xof]usf] nflu glan lbuf] a}l+ s·nfO{
lg/Gt/tf lbFb} cfPsf] 5. lglZrt ju{nfO{ nlIft tyf jftfj/0f d}qL ;]jf ;'ljwf k|bfg u/]/ klg
lbuf] a}l+ s·sf] nIodf k'Ug] ljZjf; xfdLn] lnPsf 5f}F . lbuf] ljsf; nIo xfl;n ug{ xfdLn]
ljleGg kxnx? Kflg ub}{ cfPsf 5f}F .

;~rfns ;ldltsf] /0fgLlts of]hgf / b'/bzL{ k|of;n] a}s+ nfO{ k"0f{ ljQLo ;dfwfgsf] klxnf]
/f]hfO{sf ?kdf :yflkt ug{ k|dv
' e"ldsf v]ns
] f] 5 . ljutsf jif{x? h:t} r'gf}tLk"0f{ ;dodf
klg sd{rf/L tyf ;/f]sf/jfnfx?sf] ;fy ;xof]un] Ps e/kbf{,] ljZj;gLo / pTs[i6 a+s } sf]
?kdf :yflkt eO{ lgGt/ pRrtd\ k|ltkmn lbg xfdL ;kmn ePsf 5f+} .

v'Dr“bf] Aofhb/ cGt/, t/ntf Joj:yfkg, a9\bf] Jofj;flos k|lt:kw{f tyf ;DklQsf]
u'0f:t/df ;'wf/ Nofpg] h:tf r'gf}tLx? c´} klg oyfjt g} /x]tfklg o:tf r'gf}tLx?sf]
;fdgf u/L hf]lvdnfO{ Joj:yfkg ub{} bL3{sflng ?kdf ;jn / pTs[i6 a}s + agfpg] tkm{
xfdL clw al9/x]sf] hfgsf/L u/fpFb5' . ;fy}, abln“bf] gLltut jftfj/0f aLr ;~rfns
;ldltn] lbPsf] jflif{s nIo, lgb]z { g tyf gLlt lgodx?, lgodgsf/L lgsfox?sf]
lgb{z
] g nufotnfO{ ;xif{ kfngf ub{} xfdL cufl8 a9\g5] f}+ .

a}s
+ sf] clxn] ;Ddsf] k|ult ofqfdf oxfFx?n] lbg'ePsf] lg/Gt/ ;xof]u, of]ubfg tyf
;b\efjsf nflu a+s
} sf ;Dk"0f{ u|fxs dxfg'efjx?, sd{rf/L ju{ tyf z]o/wgL dxfg'efjx?k|lt
xflb{s cfef/ k|s6 ub{5' .

1fg]Gb| k|;fb 9'·fgf

k|dv
' sfo{sf/L clws[t
 jflif{s k|ltj]bg 55

1fg]Gb| k|;fb 9'·fgf

k|d'v sfo{sf/L clws[t
56 glan a}+s lnld6]8

Joj:yfkg ;d"x

>L 1fg]Gb| k|;fb 9'·fgf >L ;'lht s'df/ zfSo

-k|d'v sfo{sf/L clws[t_ -jl/i7 gfoa k|d'v sfo{sf/L clws[t_

>L ljgo s'df/ /]UdL >L dgf]h s'df/ 1jfnL

-gfoa k|d'v sfo{sf/L clws[t_ -gfoa k|d'v sfo{sf/L clws[t_
 jflif{s k|ltj]bg 57

>L e"k]Gb| kf08] >L cfbz{ ahufFO{

-gfoa k|d'v sfo{sf/L clws[t_ -gfoa dxfk|aGws_

>L u0f]z k|;fb cj:yL >L 1fg]Gb| k|tfk zfx

-gfoa dxfk|aGws_ -;xfos dxfk|aGws_
58 glan a}+s lnld6]8
jflif{s k|ltj]bg 59
60 glan a}+s lnld6]8
jflif{s k|ltj]bg 61
62 glan a}+s lnld6]8
jflif{s k|ltj]bg 63
64 glan a}+s lnld6]8

glan a}+s lnld6]8

PsLs[t ljQLo cj:yfsf] ljj/0f
@)*) ;fn cfiff9 d;fGtsf] ?=
;d"x a}+s
ljj/0f gf]6 @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
;DklQ
gub tyf gub ;/x 4.1 6,96,33,71,006 11,21,34,05,777 6,77,42,58,189 11,05,15,39,126
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 4.2 25,65,24,21,459 13,03,72,39,444 25,65,24,21,459 13,03,72,39,444
a}+s tyf ljQLo ;+:yfdf /x]sf] Kn];d]G6 (Placement) 4.3 13,42,43,89,863 8,87,08,95,241 13,42,43,89,863 8,87,08,95,241
Jo"TkGg ljQLo pks/0fx? 4.4 3,83,34,62,094 1,37,36,14,068 3,83,34,62,094 1,37,36,14,068
cGo Jofkfl/s ;DklQ (Other Trading Assets) 4.5 9,28,10,034 19,22,82,454 - 29,728,860
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6L 4.6 8,28,30,59,448 10,36,69,38,262 8,28,30,59,448 10,36,69,38,262
u|fxsnfO{ lbPsf] shf{ tyf ;fk6L 4.7 3,31,12,31,70,655 3,00,20,56,52,927 3,31,12,31,70,655 3,00,20,56,52,927
nufgL pks/0f (Investment Securities) 4.8 77,10,95,37,072 63,19,68,82,381 76,45,29,84,943 62,45,50,44,394
rfn' s/ ;DklQ (Current Tax Assets) 4.9 - 61,59,86,765 - 60,64,80,035
;xfos sDkgLdf nufgL 4.10 - - 1,79,80,00,000 29,80,00,000
;Da4 sDkgLdf nufgL 4.11 17,90,66,633 17,81,77,470 8,00,00,000 8,00,00,000
cGo nufgL (Investment Property) 4.12 1,82,70,68,811 1,31,85,97,583 1,82,70,68,811 1,31,85,97,583
;DklQ tyf pks/0f 4.13 3,88,41,82,848 3,54,63,55,137 3,87,12,72,890 3,53,61,00,347
Voflt tyf cef}lts ;DklQ 4.14 29,25,47,964 29,45,29,350 28,54,55,306 29,17,20,723
(Goodwill and Intangible Assets)
:yug s/ ;DklQ (Deferred Tax Assets) 4.15 - - - -
cGo ;DklQ 4.16 7,93,05,83,654 6,33,85,04,669 7,79,80,04,088 6,29,65,49,940
s"n ;DklQ 4,80,59,56,71,541 4,20,74,90,61,528 4,81,20,35,47,746 4,19,81,81,00,950
bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{ af“sL /sd 4.17 6,27,77,12,006 3,35,36,09,544 6,27,77,12,006 3,35,36,09,544
g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd 4.18 - 4,65,74,37,355 - 4,65,74,37,355
Jo"TkGg ljQLo pks/0fx? 4.19 3,81,29,46,431 1,39,07,36,904 3,81,29,46,431 1,39,07,36,904
u|fxsaf6 k|fKt lgIf]k (Deposit from Customers) 4.20 3,95,19,90,05,619 3,26,18,60,71,792 3,96,84,34,99,228 3,26,22,23,10,372
;fk6L (Borrowing) 4.21 - 10,72,07,30,171 - 10,72,07,30,171
rfn' s/ bfloTj (Current Tax Liabilities) 4.9 49,28,78,880 - 48,23,51,672 -
gf]S;fgL Joj:yfx? (Provisions) 4.22 - - - -
:yug s/ bfloTj (Deferred Tax Liabilities) 4.15 1,90,87,13,397 1,749,305,176 1,91,88,49,685 1,77,85,04,118
cGo bfloTjx? 4.23 8,96,56,33,618 12,75,92,30,876 8,46,85,27,905 12,22,81,81,442
hf/L u/]sf] C0fkqx? 4.24 6,48,69,82,412 6,48,48,43,749 6,48,69,82,412 6,48,48,43,749
cGo bfloTj pks/0fx? (Subordinated Liabilities) 4.25 - - - -
s"n bfloTj 4,23,14,38,72,363 3,67,30,19,65,567 4,24,29,08,69,339 3,66,83,63,53,655
qmdzM PsLs[t ljQLo cj:yfsf] ljj/0f
 jflif{s k|ltj]bg 65

qmdzM PsLs[t ljQLo cj:yfsf] ljj/0f

;d"x a}+s
ljj/0f gf]6 @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
k"“hL
z]o/ k“"hL 4.26 27,05,69,96,729 22,83,29,08,632 27,05,69,96,729 22,83,29,08,632
z]o/ k|Lldod - 175,555 - 1,75,555
;l~rt d'gfkmf 3,37,27,42,779 3,13,96,21,635 3,18,70,59,423 2,89,95,44,565
hu]8f tyf sf]ifx? 4.27 26,75,87,84,299 27,253,541,510 26,66,86,22,255 27,24,9,1,18,543
a}+ssf] z]o/wgLx?sf] s"n k"FhL 57,18,85,23,807 53,22,62,47,332 56,91,26,78,407 52,9,81,7,47,295
lgoGq0f gx'g] :jfy{ (Non Controlling Interest) 26,32,75,371 22,08,48,629 - -
s"n k"“hL 57,45,17,99,178 53,44,70,95,961 56,91,26,78,407 52,98,17,47,295
s"n k"“hL tyf bfloTj 4,80,59,56,71,541 4,20,74,90,61,528 4,81,20,35,47,746 4,19,81,81,00,950
e}k/L cfpg] bfloTj tyf k|ltj4tf 4.28 2,40,68,98,61,138 2,51,17,23,94,535 2,40,68,98,61,138 2,51,17,23,94,535
(Contingent Liabilities and Commitments)
k|lt z]o/ v'b ;DklQ 212.34 234.08 210.34 232.04

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

;lGbk afa' kf}8]n dgf]h s'df/ 1jfnL 1fg]Gb« k|;fb 9'∙fgf pk]Gb« k|;fb kf}8]n lgjf{0f s'df/ rf}w/L ;'gL/ s'df/ 9'·]n,
k|d'v ljQ gfoa k|d'v sfo{sf/L k|d'v sfo{sf/L cWoIf ;~rfns Pkm=;L=P=
clws[t-ljQ Pj+ dfgj cl3s[t ;fem]bf/
z+;fwg_ P;=P=cf/= P;f]l;P6\;
rf6{8{ PsfpG6]G6\;\

dno d'vhL{ cfzf /f0ff clwsf/L cgGt kf}8\ofn k|ljg l6j8]jfnf P=cf/=Pd= ghd'z lgb]{z >]i7, Pkm=;L=P=
;~rfns :jtGq ;~rfns ;~rfns ;~rfns zlsa ;fem]bf/
;~rfns lk=h]=lk=Pg= P08
sDkgL
rf6{8{ PsfpG6]G6\;\

ldltM @)*)÷)*÷)&
:yfgM sf7df8f}“, g]kfn
66 glan a}+s lnld6]8

glan a}+s lnld6]8

PsLs[t gfkmf gf]S;fg lx;fasf] ljj/0f
ldlt @)&( >fj0f )! b]lv @)*) cfiff9 #! ;Dd ?=
;d"x a}+s
ljj/0f gf]6 @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
Aofh cfDbfgL 4.29 46,41,25,96,540 23,42,08,90,773 46,25,11,62,764 23,34,07,47,062
Aofh vr{ 4.30 28,50,12,89,819 14,41,40,19,258 28,50,23,20,274 14,42,18,75,671
v'b Aofh cfDbfgL 17,91,13,06,721 9,00,68,71,515 17,74,88,42,490 8,91,88,71,391
z'Ns tyf sld;g cfDbfgL 4.31 3,69,70,11,505 2,21,17,51,216 3,54,58,45,637 2,04,32,73,963
z'Ns tyf sld;g vr{ 4.32 67,45,71,415 48,31,86,163 65,10,54,033 46,43,75,729
v'b z'Ns tyf sld;g cfDbfgL 3,02,24,40,089 1,72,85,65,052 2,89,47,91,604 1,57,88,98,234
v'b Aofh, z'Ns tyf sld;g cfDbfgL 20,93,37,46,810 10,73,54,36,567 20,64,36,34,094 10,49,77,69,625
s"n Jofkfl/s cfDbfgL 4.33 50,92,74,045 49,85,73,957 48,65,60,448 56,49,90,054
cGo ;~rfng cfDbfgL 4.34 33,57,74,402 40,78,32,480 36,59,05,537 41,04,10,129
s"n ;~rfng cfDbfgL 21,77,87,95,257 11,64,18,43,004 21,49,61,00,079 11,47,31,69,808
shf{ tyf cGo ;DklQdf ePsf] gf]S;fgL ÷ -lkmtf{_ 4.35 5,426,269,148 1,11,88,23,076 5,42,62,69,148 1,11,88,23,076
v'b ;~rfng cfDbfgL 16,35,25,26,109 10,52,30,19,928 16,06,98,30,931 10,35,43,46,732
;~rfng vr{
sd{rf/L vr{ 4.36 4,58,26,64,202 2,71,93,30,394 4,52,50,98,630 2,65,89,25,044
cGo ;~rfng vr{ 4.37 1,55,66,27,138 1,07,26,50,784 1,52,87,62,853 1,02,38,00,285
x|f; s6\6L tyf kl/zf]wg 4.38 51,32,42,822 40,03,19,089 50,32,09,613 39,00,30,033
;~rfng d'gfkmf 9,69,99,91,947 6,33,07,19,661 9,51,27,59,834 6,28,15,91,369
u}/ ;~rfng cfDbfgL 4.39 4,42,23,127 4,15,96,191 4,33,33,964 87,01,513
u}/ ;~rfng vr{ 4.40 27,48,83,961 27,30,446 27,48,83,961 27,30,446
;Dk"0f{ sf/f]af/ ;dfj]z kl5sf] v'b d'gfkmf 9,46,93,31,113 6,36,95,85,406 9,28,12,09,837 6,28,75,62,436
cfos/ vr{ 4.41
cfos/ Joj:yf 2,86,07,68,497 2,00,17,47,298 2,80,30,83,329 1,94,02,31,711
:yug s/ vr{ ÷ -cfDbfgL_ 8,41,34,579 5,57,44,138 7,31,90,348 9,13,06,537
v'b gfkmf ÷ -gf]S;fg_ 6,52,44,28,037 4,31,20,93,970 6,40,49,36,160 4,25,60,24,188
v'b gfkmf ÷ -gf]S;fg_ df lx:;f M
a}+ssf z]o/wgLx?sf] 6,48,72,91,478 4,28,71,29,502 6,40,49,36,160 4,25,60,24,188
lgoGq0f gx'g] :jfy{sf] (Non Controlling Interest) 3,71,36,559 2,49,64,468 - -
v'b gfkmf ÷ -gf]S;fg_ 6,52,44,28,037 4,31,20,93,970 6,40,49,36,160 4,25,60,24,188
k|lt z]o/ cfDbfgL M
cfwf/e"t k|lt z]o/ cfDbfgL (Basic EPS) 24.11 18.89 23.67 18.64
8fONo'6]8 k|lt z]o/ cfDbfgL (Diluted EPS) 24.11 18.89 23.67 18.64

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

;lGbk afa' kf}8]n dgf]h s'df/ 1jfnL 1fg]Gb« k|;fb 9'∙fgf pk]Gb« k|;fb kf}8]n lgjf{0f s'df/ rf}w/L ;'gL/ s'df/ 9'·]n,
k|d'v ljQ gfoa k|d'v sfo{sf/L k|d'v sfo{sf/L cWoIf ;~rfns Pkm=;L=P=
clws[t-ljQ Pj+ dfgj cl3s[t ;fem]bf/
z+;fwg_ P;=P=cf/= P;f]l;P6\;
rf6{8{ PsfpG6]G6\;\

dno d'vhL{ cfzf /f0ff clwsf/L cgGt kf}8\ofn k|ljg l6j8]jfnf P=cf/=Pd= ghd'z lgb]{z >]i7, Pkm=;L=P=
;~rfns :jtGq ;~rfns ;~rfns ;~rfns zlsa ;fem]bf/
;~rfns lk=h]=lk=Pg= P08
sDkgL
rf6{8{ PsfpG6]G6\;\

ldltM @)*)÷)*÷)&
:yfgM sf7df8f}“, g]kfn
 jflif{s k|ltj]bg 67

glan a}+s lnld6]8

PsLs[t lj:t[t cfosf] ljj/0f
ldlt @)&( >fj0f )! b]lv @)*) cfiff9 #! ;Dd ?=
;d"x a}+s
ljj/0f gf]6 @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
v'b gfkmf÷-gf]S;fg_ 6,52,44,28,037
6,52,44,28,037 4,31,20,93,970 6,40,49,36,160 4,25,60,24,188
s/ kl5sf] gfkmf÷-gf]S;fg_ lx;fa aflx/sf]
cfDbfgL÷-vr{_ (Other Comprehensive Income)
s_ eljiodf gfkmf÷-gf]S;fg_ lx;fadf
k'g/juL{s/0f gx'g] lzif{sx?M
nufgL pks/0f -z]o/_ sf] Fair Value 19,44,91,769 –85,28,43,613_ 20,24,15,311 –85,28,43,613_
kl/jt{gaf6 ePsf] gfkmf÷-gf]S;fg_
l:y/ ;DklQsf] k'g/d'Nof°gaf6 ePsf - - - -
gfkmf÷-gf]S;fg_
Actuarial Gain/(Loss) on defined benefit plans 2,14,35,422 3,20,21,047 2,14,35,422 3,20,21,047
36fp M dfly pNn]lvt ljifo;“u ;DalGwt s/ –6,47,78,157_ 24,62,46,770 –6,71,55,220_ 24,62,46,770
-vr{_÷cfDbfgL
eljiodf gfkmf÷-gf]S;fg_ lx;fadf k'g/juL{s/0f 15,11,49,034 –57,45,75,796
57,45,75,796_ 15,66,95,513 –57,45,75,796
57,45,75,796_
gx'g] lzif{sx?sf] v'b /sd
v_ eljiodf gfkmf÷-gf]S;fg_ lx;fadf
k'g/juL{s/0f x'g ;Sg] lzif{sx? M
Cash flow hedge df ePsf] gfkmf÷-gf]S;fg_ - –3,17,44,821_ - -
ljb]zL ljlgdoaf6 ePsf] gfkmf÷-gf]S;fg_ -ljb]zL - - - -
sf/f]af/sf] ljQLo ;DklQx? :jb]zL d'b|\fdf Nofp“bf
pTkGg ePsf]_
dfly pNn]lvt ljifo;“u ;DalGwt :yug - 95,23,446 - -
s/ -vr{_÷cfDbfgL
o; jif{ gfkmf÷-gf]S;fg_ lx;fadf ;fl/Psf] /sd - - - -
eljiodf gfkmf÷-gf]S;fg_ lx;fadf k'g/juL{s/0f x'g - –2,22,21,375_ - -
;Sg] lzif{sx?sf] v'b /sd M
u_ AssociatesDkgLsf] Other Comprehensive - - - -
Income df ;d"xsf] lx:;f
s/ kl5sf] v'b gfkmf÷-gf]S;fg_ lx;fa aflx/sf] 15,11,49,034 –596,7,97,171
596,7,97,171_ 15,66,95,513 –57,45,75,796
57,45,75,796_
cfDbfgL÷-vr{_ (Other Comprehensive Income)
o; jif{sf] v'b gfkmf÷-gf]S;fg_ tyf gfkmf÷-gf]S;fg_ 6,67,55,77,071
6,67,55,77,071 3,71,52,96,800 6,56,16,31,673 3,68,14,48,392
lx;fa aflx/sf] v'b cfDbfgL÷-vr{_ sf] hf]8 (Total
Comprehensive Income)

qmdzM PsLs[t lj:t[t gfkmf gf]S;fg lx;fasf] ljj/0f

68 glan a}+s lnld6]8

qmdzM PsLs[t lj:t[t gfkmf gf]S;fg lx;fasf] ljj/0f ?=

;d"x a}+s
ljj/0f gf]6 @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
Total Comprehensive Income df lx:;f M
a}+ssf z]]o/wgLx?sf] 6,63,84,40,512 3,69,03,32,332 6,56,16,31,673 3,68,14,48,392
lgoGq0f gx'g] :jfy{sf] (Non Controlling Interest) 3,71,36,559 2,49,64,468 - -
o; jif{sf] v'b gfkmf÷-gf]S;fg_ tyf gfkmf÷-gf]S;fg_ 6,67,55,77,071
6,67,55,77,071 3,71,52,96,800 6,56,16,31,673 3,68,14,48,392
lx;fa aflx/sf] v'b cfDbfgL÷-vr{_ sf] hf]8
(Total Comprehensive Income)

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

;lGbk afa' kf}8]n dgf]h s'df/ 1jfnL 1fg]Gb« k|;fb 9'∙fgf pk]Gb« k|;fb kf}8]n lgjf{0f s'df/ rf}w/L ;'gL/ s'df/ 9'·]n,
k|d'v ljQ gfoa k|d'v sfo{sf/L k|d'v sfo{sf/L cWoIf ;~rfns Pkm=;L=P=
clws[t-ljQ Pj+ dfgj cl3s[t ;fem]bf/
z+;fwg_ P;=P=cf/= P;f]l;P6\;
rf6{8{ PsfpG6]G6\;\

dno d'vhL{ cfzf /f0ff clwsf/L cgGt kf}8\ofn k|ljg l6j8]jfnf P=cf/=Pd= ghd'z lgb]{z >]i7, Pkm=;L=P=
;~rfns :jtGq ;~rfns ;~rfns ;~rfns zlsa ;fem]bf/
;~rfns lk=h]=lk=Pg= P08
sDkgL
rf6{8{ PsfpG6]G6\;\

ldltM @)*)÷)*÷)&
:yfgM sf7df8f}“, g]kfn
 jflif{s k|ltj]bg 69

glan a}+s lnld6]8

PsLs[t gub k|jfx ljj/0f
ldlt @)&( >fj0f )! b]lv @)*) cfiff9 #! ;Dd ?=
;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
;~rfng ultlalwaf6 ePsf] gub k|jfx
Aofh cfDbfgL 46,41,25,96,540 21,21,09,36,597 46,25,11,62,764 21,13,13,94,949
z'Ns tyf cGo cfDbfgL 4,07,70,09,034 2,27,09,55,551 3,95,50,85,138 2,06,71,70,171
nfef+z - - - -
cGo ;~rfng cfDbfgL 50,92,74,045 84,88,88,208 48,65,60,448 76,92,93,682
Aofh vr{ –28,50,12,89,819_ –14,08,03,75,571_ –28,50,23,20,274_ –14,08,39,05,172_
z'Ns tyf sld;g vr{ –67,45,71,415_ –46,38,75,729_ –65,10,54,033 –46,43,75,729_
sd{rf/L vr{ –4,58,26,64,202_ –2,28,54,62,107_ –4,52,50,98,630_ –2,23,15,83,004_
cGo vr{ –1,83,15,11,099_ –1,09,55,72,797_ –1,80,36,46,814_ –1,02,65,30,731_
hDdf 15,40,88,43,083 6,40,54,94,152 15,21,06,88,598 6,16,14,64,166

rfn' ;DklQdf sdL÷-j[l4_ (Current Assets)
g]kfn /fi6« a}+sdf /x]sf] df}Hbft –12,61,51,82,015_ –5,01,30,67,589_ –12,61,51,82,015_ –5,01,30,67,589_
a}+s tyf ljQLo ;+:yfdf /x]sf] –455,34,94,622_ 99,43,16,733 –4,55,34,94,622_ 99,43,16,733
Kn];d]G6 (Placement)
cGo Jofkfl/s ;DklQ (Trading Assets) 9,94,72,420 –5,33,63,336_ 2,97,28,860 –2,97,28,860_
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ ;fk6L 2,08,38,78,814 –1,78,86,21,414_ 2,08,38,78,814 –1,78,86,21,414_
u|fxsnfO{ lbPsf] shf{ ;fk6L –36,34,37,86,876_ –103,82,04,08,271_ –36,34,37,86,876_ –103,82,04,08,271_
cGo ;DklQ –4,05,19,27,011_ 9,52,95,76,377 –3,96,13,02,174_ 9,48,43,56,056

rfn' bfloTjdf sdL÷-j[l4_ (Current Liabilities)
a}+s tyf ljQLo ;+:yfnfO{ ltg{ af“sL /sd 2,92,41,02,462 –114,90,95,677_ 2,92,41,02,462 –114,90,95,677_
g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd –4,65,74,37,355_ –79,29,55,424_ –4,65,74,37,355_ –79,29,55,424_
u|fxssf] lgIf]k bfloTj 69,01,29,33,827 1,02,79,79,34,456 70,62,11,88,856 1,02,74,78,40,011
;fk6L (Borrowing) –10,72,07,30,171_ 10,72,07,30,171 –10,72,07,30,171_ 10,72,07,30,171
cGo bfloTjx? –1,34,74,09,626_ 10,73,43,33,164 –1,32,09,24,657_ 11,44,40,59,384

cfos/ vr{ cl3sf] v'b ;~rfng ultlalwaf6 15,23,92,62,930 28,56,48,73,342 16,69,67,29,720 28,95,88,89,286
ePsf] gub k|jfx
cfos/ vr{ –1,78,90,39,411_ –2,30,73,64,498_ –1,71,42,51,622_ –2,23,96,98,931_
;~rfng ultlalwaf6 ePsf] v'b gub k|jfx -s_ 13,45,02,23,519 26,25,75,08,844 14,98,24,78,098 26,71,91,90,355

nufgL ultlalwaf6 ePsf] gub k|jfx

nufgL pks/0fx?sf] (Investment Securities) vl/b –13,71,90,52,085_ –23,88,57,13,838_ –15,29,55,25,238_ –23,89,06,55,838_
nufgL pks/0fx?sf] (Investment Securities) laqmL - - - -
l:y/ ;DklQ v/Lb –85,10,70,533_ –221,90,77,213_ –83,83,82,156_ –221,47,57,533_
l:y/ ;DklQ laqmL - - - -
cef}lts ;DklQ (Intangible Assets) sf] vl/b 19,81,386 –25,22,57,809_ 62,65,417 –25,22,57,809_
cef}lts ;DklQsf] laqmL - - - -
cGo nufgL v/Lb (Investment Property) –50,84,71,228_ –1,30,98,50,581_ –50,84,71,228_ –1,30,98,50,581_
cGo nufgL laqmL - - - -
Aofh cfDbfgL - - - -
nfef+z - 18,74,24,267 - 20,66,24,267
nufgL ultlalwaf6 ePsf] v'b gub k|jfx -v_ –15,07,66,12,460_ –27,47,94,75,174_ –16,63,61,13,205_ –27,46,08,97,494_
qmdzM PsLs[t lj:t[t gfkmf gf]S;fg lx;fasf] ljj/0f
70 glan a}+s lnld6]8

qmdzM PsLs[t lj:t[t gfkmf gf]S;fg lx;fasf] ljj/0f ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
ljQLo ultlalwaf6 ePsf] gub k|jfx
hf/L u/]sf] C0fkqaf6 k|fKt gub 21,38,663 4,19,6,9,03,354 21,38,663 4,19,69,03,354
C0fkqsf] e'QmfgL - - - -
Subordinated bfloTjx?af6 k|fKt gub - - - -
Subordinated bfloTjx?sf] e'QmfgL - - - -
z]o/ lgisfzgaf6 k|fKt gub - - - -
ljtl/t nfef+z –2,62,57,84,493_ 52,67,63,602 –2,62,57,84,493_ 51,12,47,813
Aofh vr{ - –20,05,41,358_ - –20,05,41,358_
cGo cfDbfgL÷-vr{_ - 17,89,165 - -
ljQLo ultlalwaf6 ePsf] v'b gub k|jfx -u_ –2,62,36,45,830_ 4,52,49,14,763 –2,62,36,45,830_ 4,50,76,09,809

gub tyf gub ;/xsf pks/0fdf ePsf] –4,25,00,34,771_ 3,30,29,48,433 –4,27,72,80,937_ 3,76,59,02,670
v'b 36÷a9
gub tyf gub ;/xsf] pks/0fsf] z'?jftL df}Hbft 11,21,34,05,777 7,91,04,57,344 11,05,15,39,126 7,28,56,36,456
gub tyf gub ;/xsf] ;6xL 36a9sf] c;/ - - - -
gub tyf gub ;/xsf] clGtd df}Hbft 6,96,33,71,006 11,21,34,05,777 6,77,42,58,189 11,05,15,39,126
cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/

;lGbk afa' kf}8]n dgf]h s'df/ 1jfnL 1fg]Gb« k|;fb 9'∙fgf pk]Gb« k|;fb kf}8]n lgjf{0f s'df/ rf}w/L ;'gL/ s'df/ 9'·]n,
k|d'v ljQ gfoa k|d'v sfo{sf/L k|d'v sfo{sf/L cWoIf ;~rfns Pkm=;L=P=
clws[t-ljQ Pj+ dfgj cl3s[t ;fem]bf/
z+;fwg_ P;=P=cf/= P;f]l;P6\;
rf6{8{ PsfpG6]G6\;\

dno d'vhL{ cfzf /f0ff clwsf/L cgGt kf}8\ofn k|ljg l6j8]jfnf P=cf/=Pd= ghd'z lgb]{z >]i7, Pkm=;L=P=
;~rfns :jtGq ;~rfns ;~rfns ;~rfns zlsa ;fem]bf/
;~rfns lk=h]=lk=Pg= P08
sDkgL
rf6{8{ PsfpG6]G6\;\

ldltM @)*)÷)*÷)&
:yfgM sf7df8f}“, g]kfn
 jflif{s k|ltj]bg 71

glan a}+s lnld6]8

af“8kmf“8sf] nflu pknAw gfkmf÷-gf]S;fg_ sf] ljj/0f
@)*) ;fn cfiff9 d;fGtsf]
-g]kfn /fi6« a}+ssf] lgodgsf/L k|fjwfg adf]lhd tof/ ul/Psf]_ ?=
a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
;l~rt d'gfkmfsf] z'?jftL /sd 27,37,60,074 –60,55,33,210_
gfkmf÷gf]S;fg lx;fa cg';f/sf] v'b gfkmf÷-gf]S;fg_ 6,40,49,36,160 4,25,60,24,188
cf=j= @)&(÷*) sf] gfkmf÷-gf]S;fg_ af6 ljleGg sf]ifx?af6÷-sf]ifx?df_ ePsf] :yfgfGt/0f M
!= ;fwf/0f hu]8f sf]if –1,28,10,00,000_ –85,20,00,000_
@= ;6xL 36a9 sf]if –3,56,00,000_ –3,26,00,000_
#= k““"hL ;dfof]hg sf]if –92,34,06,889_ –33,33,33,333_
$= ;+:yfut ;fdflhs pQ/bfloTj sf]if –6,40,49,362_ –4,25,60,242_
%= sd{rf/L k|lzIf0f tyf bIftf clej[l4 sf]if –63,69,016_ –50,85,171_
^= nufgL ;dfof]hg sf]if –11,39,832_ -
&= cGo M 2,13,32,438 –10,00,000_
-s_ e}k/L cfpg] sf]if –10,00,000_ –10,00,000_
-v_ k|:tfljt gub nfef+z - -
-u_ k|:tfljt af]g; z]o/ - -
-3_ gfkmf÷gf]S;fg lx;fadf n]v+fsg ul/Psf] ;+:yfut ;fdflhs pQ/bfloTj vr{ 2,23,32,438 -
ahf/ d"No sf]ifaf6 ;fl/Psf] - -
lgodgsf/L ;dfof]hg cl3sf] v'b ;l~rt gfkmf÷-gf]S;fg_ 4,11,47,03,499 2,98,94,45,442
lgodgsf/L ;dfof]hg M
!= c;'n x'g af“sL Aofh d'NtaL -–_ ÷ ut jif{sf] c;'n x'g af“sL Aofhsf] c;'nL -+_ –90,25,02,697_ 49,23,89,707
@= shf{sf] ;Defljt gf]S;fgL Joj:yfdf sdL -–_ ÷ j[l4 -+_ - -
#= nufgL pks/0fsf] ;Defljt Ifo gf]S;fgL Joj:yfdf sdL -–_ ÷ j[l4 -+_ - -
$= u}/ a}“ls∙ ;DklQsf] ;Defljt Ifo gf]S;fgL Joj:yfdf sdL -–_ ÷ j[l4 -+_ –32,03,36,874_ –87,78,420_
%= :yug s/ ;DklQsf] n]vf°g j[l4 -–_ ÷ sdL -+_ - -
^= Vofltsf] (Goodwill) j[l4 -–_ ÷ sdL -+_ - -
&= Bargain purchase gain sf] j[l4 -–_ ÷ sdL -+_ - -
*= Actuarial gf]S;fg sf] j[l4 -–_ ÷ sdL -+_ 2,14,35,422 3,20,21,047
(= cGo yk36 -+÷–_ - -
lgodgsf/L sf]ifdf cfjZos hDdf ;dfof]hg –1,20,14,04,149_ 51,56,32,334
o; jif{sf] af“8kmf“8sf] nflu pknAw s"n d'gfkmf 2,91,32,99,350 3,50,50,77,776
afF8kmfF8sf] nflu pknAw s"n d'gfkmf 3,18,70,59,423 2,89,95,44,565
gf]6M dh{/af6 k|fKt kF"hL ;dfof]hg sf]ifdf /x]sf] ?= !=%@ ca{ klg ljt/0fsf] nflu of]Uo /x]sf]
cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/

;lGbk afa' kf}8]n dgf]h s'df/ 1jfnL 1fg]Gb« k|;fb 9'∙fgf pk]Gb« k|;fb kf}8]n lgjf{0f s'df/ rf}w/L ;'gL/ s'df/ 9'·]n,
k|d'v ljQ gfoa k|d'v sfo{sf/L k|d'v sfo{sf/L cWoIf ;~rfns Pkm=;L=P=
clws[t-ljQ Pj+ dfgj cl3s[t ;fem]bf/
z+;fwg_ P;=P=cf/= P;f]l;P6\;
rf6{8{ PsfpG6]G6\;\

dno d'vhL{ cfzf /f0ff clwsf/L cgGt kf}8\ofn k|ljg l6j8]jfnf P=cf/=Pd= ghd'z lgb]{z >]i7, Pkm=;L=P=
;~rfns :jtGq ;~rfns ;~rfns ;~rfns zlsa ;fem]bf/
;~rfns lk=h]=lk=Pg= P08
sDkgL
rf6{8{ PsfpG6]G6\;\
ldltM @)*)÷)*÷)&
:yfgM sf7df8f}“, g]kfn
glan a}+s lnld6]8
OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f
ldlt @)&( >fj0f )! b]lv @)*) cfiff9 #! ;Dd ?=
;d"x
OSjL6L wf/sx?sf] lx:;f
z]o/ k"FhL z]o/ ;fwf/0f ;6xL 36a9 lgodgsf/L Fair Value k'g/d'Nof°g ;l~rt gfkmf÷ cGo lgoGq0f
72 glan a}+s lnld6]8

lk|ldod hu]8f sf]if sf]if sf]if Reserve sf]if gf]S;fg sf]ifx? hDdf gx'g] :jfy{ s"n
@)&* >fj0f )! sf] df}Hbft 18,18,11,73,043 15,88,59,983 11,77,67,94,796 71,95,12,612 2,87,80,92,437 4,65,12,69,640 4,79,11,831 3,73,25,86,338 7,92,35,21,589 50,06,97,22,269 19,67,93,783 50,26,65,16,052
cf=j= @)&*÷&( sf]
lj:t[t cfo
cf=j= @)&*÷&( e/Lsf] gfkmf÷-gf]S;fg_ - - - - - - - 4,28,71,29,502 - 4,28,71,29,502 2,49,64,468 4,31,20,93,970
cf=j= @)&*÷&( sf] cGo lj:t[t cfo - - - - - –596,990,529_ - - - –59,69,90,529_ - –59,69,90,529_
-s/ kl5sf]_
nufgL pks/0f -z]o/_ sf] Fair Value - - - - - –59,69,90,529_ - - - –59,69,90,529_ - –59,69,90,529_
kl/jt{gaf6 ePsf] gfkmf÷-gf]S;fg_
l:y/ ;DklQsf] k'gd"{Nof°gaf6 ePsf] - - - - - - - - - - - -
gfkmf÷-gf]S;fg_
Actuarial Gain/(Loss) on defined - - - - - - - - - - - -
benefit plans

Cash flow hedge df ePsf] gfkmf÷ - - - - - - - - - - - -

-gf]S;fg_
ljb]zL ljlgdoaf6 ePsf] gfkmf÷-gf]S;fg_ - - - - - - - - - - - -
-ljb]zL sf/f]af/sf] ljQLo ;DklQx?
:jb]zL d'b|\fdf Nofp“bf pTkGg ePsf]_
cf=j= @)&*÷&( sf] - - - - - –59,69,90,529_ - 4,28,71,29,502 - 3,69,01,38,973 2,49,64,468 3,71,51,03,441
hDdf lj:t[t cfo
o; jif{ ljleGg sf]ifx?df :yfgfGt/0f - - 85,20,00,000 3,26,00,000 - - 51,22,24,194 –1,27,00,62,046_ 40,68,80,965 53,36,43,113 - 53,36,43,113
ePsf]
o; jif{ ljleGg sf]ifx?af6 :yfgfGt/0f - - - - –51,56,32,334_ –485,461,510_ - 51,56,32,333 –3,85,15,351_ –52,39,76,862_ - –52,39,76,862_
ePsf]
;f]e}m Equity df klxrfg ul/Psf] z]o/
wgLx?;“u ePsf] sf/f]af/M
xsk|b z]o/ lgisfzg - - - - - - - - - - -
(Right Share Issued)

z]o/df cfwfl/t e'QmfgLx? - - - - 6,58,75,689 - - - - 6,58,75,689 - 6,58,75,689

(Share Based Payments)

z]o/wgLx?nfO{ ljtl/t nfef+z

af]g; z]o/ 4,65,17,35,589 –15,86,84,428_ - - - - - –3,51,65,08,641_ –97,65,42,520_ - - -
gub nfef+z - - - - - - - –60,91,55,851_ - –60,91,55,851_ - –60,91,55,851_
cGo - - - - - - - - - - –9,09,622_ –9,09,622_
cf=j= @)&*÷&( df sf]ifdf ePsf] 4,65,17,35,589 –15,86,84,428_ 85,20,00,000 3,26,00,000 –44,97,56,644_ –48,54,61,510_ 51,22,24,194 –4,88,00,94,205_ –608,176,906_ –53,36,13,911_ –9,09,622_ –53,45,23,533_
kl/jt{g
@)&( cfiff9 #@ sf] df}Hbft 22,83,29,08,632 1,75,555 12,62,87,94,796 75,21,12,612 2,42,83,35,793 3,56,88,17,601 56,01,36,025 3,13,96,21,635 7,31,53,44,682 53,22,62,47,332 22,08,48,629 53,44,70,95,961

qmdzM OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f

qmdzM OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f ?=
;d"x
OSjL6L wf/sx?sf] lx:;f
z]o/ k"FhL z]o/ ;fwf/0f ;6xL 36a9 lgodgsf/L Fair Value k'g/d'Nof°g ;l~rt gfkmf÷ cGo lgoGq0f
lk|ldod hu]8f sf]if sf]if sf]if Reserve sf]if gf]S;fg sf]ifx? hDdf gx'g] :jfy{ s"n
@)&( >fj0f )! sf] df}Hbft 22,83,29,08,632 1,75,555 12,62,87,94,796 75,21,12,612 2,42,83,35,793 3,56,88,17,601 56,01,36,025 3,13,96,21,635 7,31,53,44,682 53,22,62,47,332 22,08,48,629 53,44,70,95,961
k|flKtaf6 sf]ifx?df ePsf] kl/jt{g - - - - - - - - - - - -
@)&( >fj0f )! sf] kl/dflh{t df}Hbft 22,83,29,08,632 1,75,555 12,62,87,94,796 75,21,12,612 2,42,83,35,793 3,56,88,17,601 56,01,36,025 3,13,96,21,635 7,31,53,44,682 53,22,62,47,332 22,08,48,629 53,44,70,95,961

cf=j= @)&(÷*) sf] Comprehensive
Income

cf=j=
- @)&(÷*) e/Lsf] gfkmf÷-gf]S;fg_ - - - - - - - 6,48,72,91,478 - 6,48,72,91,478 3,71,36,559 6,52,44,28,037
cf=j= @)&(÷*) sf] Other - - - - - 13,61,44,238 - - 1,50,04,794 15,11,49,033 - 15,11,49,033
Comprehensive Income

nufgL pks/0f -z]o/_ sf] Fair Value - - - - - 13,61,44,238 - - - 13,61,44,238 - 13,61,44,238

kl/jt{gaf6 ePsf] gfkmf÷-gf]S;fg_
l:y/ ;DklQsf] k'gd"{Nof°gaf6 ePsf] - - - - - - - - - - - -
gfkmf÷-gf]S;fg_
Actuarial Gain/(Loss) on defined - - - - - - - - 1,50,04,794 1,50,04,794 - 1,50,04,794
benefit plans

Cash flow hedge df ePsf] gfkmf÷ - - - - - - - - - - - -

-gf]S;fg_
ljb]zL ljlgdoaf6 ePsf] gfkmf÷-gf]S;fg_ - - - - - - - - - - - -
-ljb]zL sf/f]af/sf] ljQLo ;DklQx?
:jb]zL d'b|\fdf Nofp“bf pTkGg ePsf]_
cf=j= @)&(÷*) sf] - - - - - 13,61,44,238 - 6,48,72,91,478 1,50,04,794 6,63,84,40,511 3,71,36,559 6,67,55,77,070
Total Comprehensive Income

o; jif{ ljleGg sf]ifx?df :yfgfGt/0f - - 1,30,38,32,465 3,56,00,000 12,014,04,149 - - –3,53,68,01,713__ 99,59,65,099 - - -

ePsf]
o; jif{ ljleGg sf]ifx?af6 :yfgfGt/0f - - - - - –32,35,358_ - 2,55,67,796 4,88,62,908 7,11,95,346 - 7,11,95,346
ePsf]
- -
;f]e}m Equity df klxrfg ul/Psf] z]o/
wgLx?;“u ePsf] sf/f]af/ M
xsk|b z]o/ lgisfzg (Right Share - - - - - - - - - - - -
Issued)

qmdzM OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f

jflif{s k|ltj]bg 73
qmdzM OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f ?=
;d"x
OSjL6L wf/sx?sf] lx:;f
z]o/ k"FhL z]o/ ;fwf/0f ;6xL 36a9 lgodgsf/L Fair Value k'g/d'Nof°g ;l~rt gfkmf÷ cGo lgoGq0f
lk|ldod hu]8f sf]if sf]if sf]if Reserve sf]if gf]S;fg sf]ifx? hDdf gx'g] :jfy{ s"n
z]o/df cfwfl/t e'QmfgLx? (Share Based - - - - - - - - - - - -
Payments)
- -
z]o/wgLx?nfO{ ljtl/t nfef+z
74 glan a}+s lnld6]8

af]g; z]o/ 4,22,40,88,097 –1,75,555_ - - - - - - –4,22,39,12,542_ - - -

gub nfef+z - - - - - - - –262,57,84,493_ - –2,62,57,84,493_ - –2,62,57,84,493_
cGo - - –44,72,441_ - - 13,587,753 - –11,71,51,924_ –1,35,38,276_ –12,15,74,889_ 52,90,183 –116,284,706_
cf=j= @)&(÷*) df sf]ifdf ePsf] kl/jt{g 4,22,40,88,097 –1,75,555_ 1,29,93,60,024 3,56,00,000 1,20,14,04,149 1,03,52,395 - –6,25,41,70,334_
–6,25,41,70,334 –319,26,22,811_
–319,26,22,811 –267,61,64,036 52,90,183 –267,08,73,853
–267,08,73,853_
@)*) cfiff9 #! sf] df}Hbft 27,05,69,96,729 - 13,92,81,54,820 78,77,12,612 3,62,97,39,942 3,71,53,14,234 56,01,36,025 3,37,27,42,779 4,13,77,26,665 57,18,85,23,807 26,32,75,371 57,45,17,99,178

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

;lGbk afa' kf}8]n dgf]h s'df/ 1jfnL 1fg]Gb« k|;fb 9'∙fgf pk]Gb« k|;fb kf}8]n lgjf{0f s'df/ rf}w/L ;'gL/ s'df/ 9'·]n,
k|d'v ljQ gfoa k|d'v sfo{sf/L k|d'v sfo{sf/L cWoIf ;~rfns Pkm=;L=P=
clws[t-ljQ Pj+ dfgj cl3s[t ;fem]bf/
z+;fwg_ P;=P=cf/= P;f]l;P6\;
rf6{8{ PsfpG6]G6\;\

dno d'vhL{ cfzf /f0ff clwsf/L cgGt kf}8\ofn k|ljg l6j8]jfnf P=cf/=Pd= ghd'z lgb]{z >]i7, Pkm=;L=P=
;~rfns :jtGq ;~rfns ;~rfns ;~rfns zlsa ;fem]bf/
;~rfns lk=h]=lk=Pg= P08
sDkgL
rf6{8{ PsfpG6]G6\;\

ldltM @)*)÷)*÷)&
:yfgM sf7df8f}“, g]kfn
 ?=
a}+s
OSjL6L wf/sx?sf] lx:;f
z]o/ k"FhL z]o/ ;fwf/0f ;6xL 36a9 lgodgsf/L Fair Value k'g/d'Nof°g ;l~rt gfkmf÷ cGo
lk|ldod hu]8f sf]if sf]if sf]if Reserve sf]if gf]S;fg sf]ifx? hDdf
@)&* >fj0f )! sf] df}Hbft 18,18,11,73,043 15,88,59,983 11,77,23,22,355 71,95,12,612 2,87,80,92,437 4,66,48,57,391 4,79,11,831 3,52,36,14,582 7,91,24,70,797 49,85,88,15,031
cf= j= @)&*÷&( sf] Comprehensive Income
cf= j= @)&*÷&( e/Lsf] gfkmf÷-gf]S;fg_ - - - - - - - 4,25,60,24,188 - 4,25,60,24,188
cf= j= @)&*÷&( sf] cGo lj:t[t cfo -s/ kl5sf]_ - - - - - –59,69,90,529_ - - - –59,69,90,529_
nufgL pks/0f -z]o/_ sf] Fair Value kl/jt{gaf6 ePsf] gfkmf÷-gf]S;fg_ - - - - - –59,69,90,529_ - - - –59,69,90,529_
l:y/ ;DklQsf] k'gd"{Nof°gaf6 ePsf] gfkmf÷-gf]S;fg_ - - - - - - - - - -
Actuarial Gain/(Loss) on defined benefit plans - - - - - - - - - -
Cash flow hedge df ePsf] gfkmf÷-gf]S;fg_ - - - - - - - - - -
ljb]zL ljlgdoaf6 ePsf] gfkmf÷-gf]S;fg_ -ljb]zL sf/f]af/sf] ljQLo - - - - - - - - - -
;DklQx? :jb]zL d'b|\fdf Nofp“bf pTkGg ePsf]_
cf=j= @)&*÷&( sf] s"n lj:t[t cfo - - - - - –59,69,90,529_ - 4,25,60,24,188 - 3,65,90,33,659
o; jif{ ljleGg sf]ifx?df :yfgfGt/0f ePsf] - - 85,20,00,000 3,26,00,000 - - 51,22,24,194 –1,27,00,62,046_ 40,43,93,479 53,11,55,627
o; jif{ ljleGg sf]ifx?af6 :yfgfGt/0f ePsf] - - - - –51,56,32,334_ –48,54,61,510_ - 51,56,32,333 –3,85,15,350_ –52,39,76,861_
;f]e}m Equity df klxrfg ul/Psf] z]o/wgLx?;“u ePsf] sf/f]af/
xsk|b z]o/ lgisfzg (Right Share Issued) - - - - - - - - - -
z]o/df cfwfl/t e'QmfgLx? (Share Based Payments) - - - - 6,58,75,689 - - - - 6,58,75,689
z]o/wgLx?nfO{ ljtl/t nfef+z - - - - - - - - - -
af]g; z]o/ 4,65,17,35,589 –15,86,84,428_ - - - - - –3,516,508,641_ –976,542,520_ -
gub nfef+z - - - - - - - –609,155,851_ - –60,91,55,851_
cGo - - - - - - - - - -
cf=j= @)&*÷&( df sf]ifdf ePsf] kl/jt{g 4,65,17,35,589 –15,86,84,428_ 85,20,00,000 3,26,00,000 –44,97,56,644_ –48,54,61,510_ 51,22,24,194 –4,88,00,94,205_ –61,06,64,391_ –53,61,01,395_
@)&( cfiff9 #! sf] df}Hbft 22,83,29,08,632 1,75,555 12,62,43,22,355 75,21,12,612 2,42,83,35,793 3,58,24,05,352 56,01,36,025 2,89,95,44,565 7,30,18,06,406 52,98,17,47,295
k|flKtaf6 sf]ifdf yk - - - - - - - - - -
@)&( >fj0f )! sf] df}Hbft 22,83,29,08,632 1,75,555 12,62,43,22,355 75,21,12,612 2,42,83,35,793 3,58,24,05,352 56,01,36,025 2,89,95,44,565 7,30,18,06,406 52,98,17,47,295
cf=j= @)&(÷*) sf] lj:t[t cfo - - - - - - - - - -
cf=j= @)&(÷*) e/Lsf] gfkmf÷-gf]S;fg_ - - - - - - - 6,40,49,36,160 - 6,40,49,36,160
cf=j= @)&(÷*) sf] Other Comprehensive Income - - - - - 14,16,90,718 - - 1,50,04,794 15,66,95,512
nufgL pks/0f -z]o/_ sf] Fair Value kl/jt{gaf6 ePsf] gfkmf÷-gf]S;fg_ - - - - - 14,16,90,718 - - - 14,16,90,718
l:y/ ;DklQsf] k'gd"{Nof°gaf6 ePsf] gfkmf÷-gf]S;fg_ - - - - - - - - - -
Actuarial Gain/(Loss) on defined benefit plans - - - - - - - - 1,50,04,794 1,50,04,794
Cash flow hedge df ePsf] gfkmf÷-gf]S;fg_ - - - - - - - - - -
ljb]zL ljlgdoaf6 ePsf] gfkmf÷-gf]S;fg_ -ljb]zL sf/f]af/sf] ljQLo - - - - - - - - - -
;DklQx? :jb]zL d’b|\fdf Nofp“bf pTkGg ePsf]_
qmdzM OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f
jflif{s k|ltj]bg 75
qmdzM OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f ?=
a}+s
OSjL6L wf/sx?sf] lx:;f
z]o/ k"FhL z]k/ ;fwf/0f ;6xL 36a9 lgodgsf/L Fair Value k'g/d'Nof°g ;l~rt gfkmf÷ cGo
lk|ldod hu]8f sf]if sf]if sf]if Reserve sf]if gf]S;fg sf]ifx? hDdf
cf=j= @)&(÷*) sf] s"n lj:t[t cfo - - - - - 14,16,90,718 - 6,40,49,36,160 1,50,04,794 6,56,16,31,672
o; jif{ ljleGg sf]ifx?df :yfgfGt/0f ePsf] - - 1,28,10,00,000 3,56,00,000 1,20,14,04,149 - - –3,51,39,69,248_ 99,59,65,099 -
76 glan a}+s lnld6]8

o; jif{ ljleGg sf]ifx?af6 :yfgfGt/0f ePsf] - - - - - - - 2,23,32,438 –2,72,48,507_ –49,16,069_

;f]e}m Equity df klxrfg ul/Psf] z]o/wgLx?;“u ePsf] sf/f]af/ M
xsk|b z]o/ lgisfzg (Right Share Issued) - - - - - - - - - -
z]o/df cfwfl/t e'QmfgLx? (Share Based Payments) - - - - - - - - - -
z]o/wgLx?nfO{ ljtl/t nfef+z - - - - - - - - - -
af]g; z]o/ 4,22,40,88,097 –1,75,555_ - - - - - - –4,22,39,12,542_ -
gub nfef+z - - - - - - - –2,62,57,84,493_ - –2,62,57,84,493_
cGo - - - - - - - - - -
cf=j= @)&(÷*) df sf]ifdf ePsf] kl/jt{g 4,22,40,88,097 –1,75,555_ 1,28,10,00,000 3,56,00,000 1,20,14,04,149 - - –6,11,74,21,302_ –3,25,51,95,950_ –2,63,07,00,562_
@)*) cfiff9 #! sf] df}Hbft 27,05,69,96,729 - 13,90,53,22,355 78,77,12,612 3,62,97,39,942 3,72,40,96,070 56,01,36,025 3,18,70,59,423 4,06,16,15,251 56,91,26,78,407

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

;lGbk afa' kf}8]n dgf]h s'df/ 1jfnL 1fg]Gb« k|;fb 9'∙fgf pk]Gb« k|;fb kf}8]n lgjf{0f s'df/ rf}w/L ;'gL/ s'df/ 9'·]n,
k|d'v ljQ gfoa k|d'v sfo{sf/L k|d'v sfo{sf/L cWoIf ;~rfns Pkm=;L=P=
clws[t-ljQ Pj+ dfgj cl3s[t ;fem]bf/
z+;fwg_ P;=P=cf/= P;f]l;P6\;
rf6{8{ PsfpG6]G6\;\

dno d'vhL{ cfzf /f0ff clwsf/L cgGt kf}8\ofn k|ljg l6j8]jfnf P=cf/=Pd= ghd'z lgb]{z >]i7, Pkm=;L=P=
;~rfns :jtGq ;~rfns ;~rfns ;~rfns zlsa ;fem]bf/
;~rfns lk=h]=lk=Pg= P08
sDkgL
rf6{8{ PsfpG6]G6\;\

ldltM @)*)÷)*÷)&
:yfgM sf7df8f}“, g]kfn
 jflif{s k|ltj]bg 77

PsLs[t ljQLo ljj/0f ;DaGwL l6Kk0fLx?

@)*) ;fn cfiff9 d;fGtsf]
! glan a}+s lnld6]8
!=! ;+u7gfTds hfgsf/L
glan a}+s lnld6]8 -o; kl5 …a}+sÚ egL ;Daf]wg ul/Psf]_ lj=;+= @)$! ;fn a}zfv @( ut] -tbg';f/ !! dO{ !(*$_ k|rlnt sDkgL
P]g, adf]lhd ;+o'Qm nufgLdf g]kfndf :yfkgf eO{ xfn sDkgL P]g @)^# adf]lhd ;~rfngdf /x]sf] klAns lnld6]8 sDkgL xf] .
a+}s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# cGtu{t ‘s’ >]0fLsf] O{hfhtkq k|fKt u/L lj=;+= @)$! ;fn cfiff9 @( ut]af6 a+}sn]
Jofj;flos ;~rfng z'? u/]sf] xf] . a+}ssf] /lhi68{ sfof{no glan ;]G6/, b/af/dfu{, sf7df8f+}df /x]sf] 5 . a}+ssf] ;fwf/0f
z]o/ >L g]kfn :6s PS;r]Gh lnld6]8df ;"rLs[t 5.
!=@ PsLs[t ljQLo ljj/0f
a}+ssf] PsLs[t ljQLo ljj/0fdf a}+s / ;xfos sDkgLx?sf] cfly{s jif{ @)&(÷*) sf] ;+o'Qm ljQLo cj:yfnfO{ k|:t't ul/Psf] 5 .
jflif{s k|ltj]bg leq d'Vo sDkgLx? >L glan a}+s lnld6]8 tyf ;xfos sDkgLx? >L glan O{Ge]i6d]06 a}+ls· lnld6]8 / >L glan
;]So"l/l6h lnld6]8nfO{ -xfn glan :6s l8n/ lnld6]8_ ;+o'Qm ?kdf ;d"x 'Group' elgPsf] 5 .
!=# glan a}+ssf] ;xfos sDkgL tyf P;f]l;P6 sDkgLdf /x]sf] z]o/ :jfldTj M
sDkgLsf] gfd d'Vo sDkgL;Fusf] :jfldTj ;+/rgf cfiff9 d'Vo sf/f]af/
;DaGw d;fGt, @)*)
glan O{Ge]i6d]G6 a}+ls· lnld6]8 ;xfos sDkgL ^)∞ lwtf]kq af]8{ g]kfnaf6 :jLs[t k|fKt dr]{G6
a}ls·sf] sf/f]af/ ug]{
glan :6s l8n/ lnld6]8 -;flassf] ;xfos sDkgL !))∞ lwtf]kq af]8{ g]kfnaf6 :jLs[t lwtf]kq
glan ;]So"l/l6h lnld6]8_ Jofkf/Lsf] sfd ug{ p2]Zo lnP/
:yfkgf ePsf] sDkgL
gf8]k nB'ljQ ljQLo ;+:yf lnld6]8 ;Da4 sDkgL @%∞ g]kfn /fi6« a+}saf6 :jLs[t k|fKt nB'ljQ
ljQLo sf/f]af/ ug]{

!=$ ;xfos sDkgLx?sf] ljj/0f

glan a}+sn] sDkgL P]g @)^# adf]lhd ldlt @$ df3 @)^^, -tbg';f/ & km]a|'c/L @)!)_, df cfgf]] ;xfos sDkgLsf] ?kdf glan
O{Ge]i6d]G6 a}+ls· lnld6]8sf] :yfkgf u/]sf] xf] . of] sDkgL lwtf]kq Joj;foL lgodfjnL, @)^$ (Merchant Banker Regulation
2008) cGtu{t g]kfn lwtf]kq af]8{af6 O{hfhtkq k|fKt dr]{06 a}+s/ xf] . sDkgLsf] sfof{no ;]G6«n Knfhf, gf/fo0frf}/, gS;fn,
sf7df8f}+df /x]sf] 5 . a+}sn] jf;nft ldltdf ;xfos sDkgLsf] s"n r'Qmf k"FhLsf] ^)∞ a/fa/sf] z]o/ wf/0f u/]sf] 5 . o;
sDkgLsf] z]o/ g]kfn :6s PS;r]Ghdf ;"lrs/0f ul/Psf] 5}g . glan O{Ge]i6d]G6 a}+ls· lnld6]8n] ;flassf] g]kfn a·nfb]z
Soflk6n lnld6]8nfO{ ufe]/ PsLs[t ?kdf sf/f]af/sf] yfngL u/]sf] 5.
glan a}+ssf] k"0f{ :jfldTj /x]sf] glan :6s l8n/ ln=-;flassf] glan ;]So"l/l6h ln=_, sDkgL P]g @)^# adf]lhd ldlt )$ >fj0f
@)&* -tbg';f/ !( h'nfO @)@!_ df lwtf]kq Agent sf] ?kdf sfd ug]{ p2]Zo lnP/ :yfkgf ePsf] sDkgL xf] . sDklgsf] r'Qmf
k"FhL ? !=%@ ca{ /x]sf] 5. sDkgLsf] sfof{no cfO=h] Knfhf, b/af/ dfu{, sf7df8f}+df /x]sf] 5 . o; sDkgLsf] z]o/ g]kfn :6s
PS;r]Ghdf ;"lrs/0f ul/Psf] 5}g. sDkgLn] ;flassf] Pg=la=la=Pn ;]So"l/l6hnfO{ cfkm'df ufe]/ PsLs[t ?kdf sf/f]af/sf]
yfnlg u/]sf] 5.
;xfos sDkgLx?sf] cfly{s jif{ klg cfiff9 d;fGt, @)*) df ;dfKt eO{ glan a}+s lnld6]8 -d'Vo sDkgL_ s} cfly{s jif{ cg'?k
/x]sf] 5 .
!=% a+}ssf] k|d'v ultljlwx?
a}+ssf] k|d'v ultljlwx?df ljQLo dWo:ytf, ljk|]if0f, sf]if Joj:yfkg, sf8{ / O{–a+}ls·, Ph]G;L ;]jfx? / cGo ;Dk"0f{ a+}ls·
;]jfx? kb{5g\ . oL ;]jfx?nfO{ a}+sn] JolQmut, Joj;flos, ax'/fli6«o, ;/sf/L lgsfo tyf ;+:yfx?, ;fj{hlgs If]qsf sDkgLx?,
78 glan a}+s lnld6]8

ljsf; ;xfotf Ph]G;Lx?, b"tfjf;x?, u}/ ;/sf/L lgsfox? / cGt/f{li6«o u}/ ;/sf/L ;+u7gx? h:tf u|fxsx?nfO{ ;]jf k|bfg
ub}{ cfPsf] 5 .
!=^ ;xfos sDkgLx?sf] k|d'v ultljlwx?
;xfos sDkgLx?sf] k|d'v ultljlwx?df dr{]06 a}+ls· ;]jf cGtu{tsf lwtf]kqsf] ;fj{hlgs lgisfzg Joj:yfkg, nufgL
Joj:yfkg, lwtf]kqsf] k|Tofe"lt ;]jf, z]o/ /lhi6«f/, ;fd'lxs nufgL sf]ifsf] of]hgf Joj:yfkg tyf lgIf]k ;b:osf] ?kdf sfo{
ug]{, ;+:yfut k/fdz{ ;]jf pknAw u/fpg] tyf lwtf]kq bnfnsf] ;]jf pknAw u/fpg] nufotsf sfo{x? kb{5g\ .
@= n]vf°gsf cfwf/
@=! cg'kfng ;DaGwL pb\3f]if0f
a}+s tyf ;d"xsf] cfly{s jif{ @)&(÷*) sf] jflif{s ljQLo ljj/0fx? g]kfn n]vfdfg af]8{ (Accounting Standards Board, Nepal
– ASBN) af6 hf/L eO{ g]kfn rf6{8{ PsfpG6]G6\; ;+:yf (Institute of Chartered Accountants of Nepal – ICAN) åf/f cg'kfngsf]
nflu ;'lrt ul/Psf g]kfn ljQLo k|ltj]bg dfgdf (Nepal Financial Reporting Standard – NFRS) ePsf] Joj:yf cg';f/ tof/
ul/Psf 5g\ . pQm jflif{s ljQLo ljj/0fx? g]kfn /fi6« a}+ssf] lgb]{lzsf cg';f/ / sDkgL P]g, @)^# sf] k|fjwfg cg';f/ tyf
lwtf]kq af]8{ g]kfnsf] lwtf]kq ;DaGwL gLlt, lgod tyf lgb{]zg adf]lhd cfjZos ;Dk"0f{ ljj/0f ;lxt tof/ kfl/Psf 5g\ .
pQm jflif{s ljQLo ljj/0f tof/ ubf{ ckgfO{Psf k|d'v n]vf gLltx? a“'bf g+ # df k|:t't ul/Psf 5g\ .
@=@ Reporting Pronouncement
jflif{s ljQLo k|ltj]bg g]kfn ljŒfLo k|ltj]bg dfg (NFRS) df ePsf k|fjwfg adf]lhd tof/ ul/Psf] 5 / lgodgsf/L lgsfo >L
g]kfn /fi6« a}+ssf] PsLs[t lgb]{zg g+= $÷)&( df tf]lsPsf] j}wflgs 9f“rfdf k|:t't ul/Psf] 5. cGt/{fli6«o n]vfdfg af]8{n] hf/L
u/]sf] cGt/{fli6«o ljQLo k|ltj]bg dfg (IFRS) df cfwfl/t /x]/ g]kfn n]vfdfg af]8{n] g]kfn ljQLo k|ltj]bg dfg (NFRS) hf/L u/]sf] xf] .
g]kfn rf6{8{ PsfpG6]G6\; ;+:yfn] ljQLo k|ltj]bg tof/ ubf{ NFRS adf]lhd tof/ ug'{kg{] ;"rgf hf/L u/]sf] 5 .
@=@=! g]kfn ljQLo k|ltj]bg dfg cg'kfngsf] ;DaGwdf hf/L j}slNks Joj:yf
g]kfn n]vfdfg af]8{sf] l;kmfl/;df g]kfn rf6{8{ PsfpG6]G6\; ;+:yfn] g]kfn ljQLo k|ltj]bg dfgdf ePsf] k|fjwfg adf]lhd cfly{s jif{
@)&(÷*) sf] jflif{s ljQLo k|ltj]bg tof/ ubf{ tn plNnlvt s]xL j}slNks Joj:yf (Carve Outs) ckgfpg ;lsg] u/L Joj:yf
u/]sf]df k|:t't ljQLo ljj/0fx? tof/ ubf{ ;f] j}slNks Joj:yf ckgfO{Psf] jf gckgfO{Psf] af/]sf] cj:yf lgDg adf]lhd /x]sf]
5.
s_ NFRS 9 sf] a}slNks Joj:yfsf] Para 5 df pNn]v Incurred Loss Model k|of]u ul/ shf{ tyf ;fk6Ldf ePsf] xfgL÷
gf]S;fgL Joj:yf u0fgf ul/Psf] 5 . ;d"xn] shf{ tyf ;fk6Ldf ePsf] xfgL÷gf]S;fgL Joj:yf dfkg ubf{ ICAN n] hf/L u/]sf]
sfj{ cfp6 (Carve Out) nfu' u/]sf] 5 h;n] ;Defljt gf]S;fgL Joj:yf, Incurred Loss Model cyjf g]kfn /fi6« a+}ssf]
lgb]{lzsf cg';f/sf] h'g pRr x'G5 Tof] clen]v ug]{ ljsNk lbPsf] 5 .
;d"xn] cGo ljQLo ;DklQx?df NFRS 9 sf] Para 5 adf]lhd ljQLo ;DklQx? n]vf°g ul/Psf] 5 .
v_ ICAN n] hf/L u/]sf] a}slNks Joj:yf (Carve Out) cg';f/ ljQLo pks/0fsf] nflu k|efjsf/L Aofh b/sf] u0fgf a}+sn]
NFRS sf] Joj:yf adf]lhd a}+s tyf ljQLo ;+:yfx?n] shf{ nufgLaf6 x'g] Aofh cfDbfgL u0fgf ubf{ cg'aGw ;t{x? cGtu{t
e"QmfgL jf k|fKt ePsf ;a} z'Nsx? -To:tf z'Nsx? e/kbf{]{ ?kdf lgwf{l/t ug{ cJojxfl/s geP;Dd_ ;dfj]; ug'{kb{5 .
;d"xn] shf{ tyf ;fk6Lsf] dfldnfdf of] j}slNks Joj:yf ckgfPsf] 5 . o; j}slNks Joj:yfsf] kl/0ffd :j?k ;d"xn] shf{sf]
k|efjsf/L Aofhb/ (Effective Interest Rate) sf] u0fgfdf clu|d shf{ Joj:yfkg z'Ns jf shf{ ;fk6Ldf k|fKt sld;gnfO{ ;dfj];
u/]sf] 5}g h'g shf{ :jLs[tL ePsf] cjwLdf cfodf n]vf°g ul/G5 . nfut / nfesf] l;4fGt cg';f/ of] d"Nof°g Gofof]lrt 5
elg ;d"xn] d"Nof°g u/]sf] x'gfn] oL Joj:yfx? ckgfOPsf x'g\ .
 jflif{s k|ltj]bg 79

@=# ;~rfns ;ldltaf6 jflif{s ljQLo ljj/0fsf] :jLs[lt

;+nUg ljQLo ljj/0fn] ldlt )! >fj0f @)&( b]lv ldlt #! cfiff9 @)*) sf] cjlwnfO{ ;d]6L ldlt #! cfiff9 @)*) sf] ljQLo cj:yf
k|:t't u/]sf] 5 . pQm ljQLo ljj/0f / ;f] sf] #@ cfiff9 @)&( sf] ljQLo cj:yf;“usf] t'ngfTds l:yltsf] cj:yfsf] k|sfzg tyf
jflif{s ;fwf/0f;efdf l:js[tLsf] nflu k]z ug{ ;~rfns ;ldltsf] ldlt )& d+l;/ @)*) sf] ^$$ cf“} a}7saf6 :jLs[t ePsf] 5 .
@=#=! ljQLo ljj/0f tof/ kfg]{ pQ/bfloTj
sDkgL P]g, @)^# sf] bkmf !)*-%_ cg';f/ a}+ssf] tyf ;d"xsf] PsLs[t ljQLo ljj/0f tof/ ug]{ clGtd lhDd]jf/L ;~rfns
;ldltdf lglxt /x]sf] 5 . o; ;Gbe{df ;~rfns ;ldltn] cfgf] lhDd]jf/Lsf] k"0f{ hfgsf/L /x]sf] Joxf]/f o;} k|ltj]bgdf k|:t't
;~rfnsx?sf] lhDd]jf/L ;DaGwL ljj/0fdf k|i6 5. jflif{s ljQLo ljj/0fdf b]xfosf ljj/0fx? ;dfj]z ul/Psf 5g\ M
-s_ a}+s tyf ;d"xsf] cfiff9 d;fGt, @)*) df sfod ljQLo cj:yfsf] hfgsf/L k|bfg ug]{ ljQLo cj:yfsf] ljj/0f
(Statement of Financial Position),

-v_ a+}s tyf ;d"xsf] cfly{s jif{ @)&(÷*) sf] ljQLo k|ultsf] hfgsf/L k|bfg ug]{ gfkmf gf]S;fg lx;fa tyf cGo lj:t[t cfosf]
ljj/0f (Statement of Profit or Loss and Statement of Other Comprehensive Income),
-u_ a}+s tyf ;d"xsf] cfly{s jif{ @)&(÷*) sf] gub k|jfxsf] hfgsf/L k|bfg ug{] gub k|jfx ljj/0f (Statement of Cash Flows),
-3_ a}+s tyf ;d"xsf] cfly{s jif{ @)&(÷*) df h]yfdf ePsf] kl/jt{gsf] hfgsf/L k|bfg ug{] O{lSj6Ldf ePsf] kl/jt{g ;DaGwL
ljj/0f (Statement of Changes in Equity), tyf
-ª_ a}+s tyf ;d"xsf] ljQLo ljj/0f tof/ ubf{ cjnDag ul/Psf] k|d'v n]vf gLltx? / ljQLo ljj/0f;“u ;DalGwt cGo ;fGble{s
hfgsf/Lx? ;d]l6Psf] n]vf ;DaGwL l6Kk0fLx?.
@=$ ljQLo ljj/0f k|:t'ltsf] d'b|f
a+}s tyf ;d"xsf] ljQLo ljj/0fdf b]vfO{Psf ;DklQ tyf bfloTjx? g]kfnL ?k}+ofdf k|:t't ul/Psf 5g\ .
@=% cg'dfg, wf/0ff tyf :jljj]sdf cfwfl/t lg0f{osf] k|of]u (Use of Estimates, Assumptions and Judgments)
NFRS sf] k|fjwfg adf]lhd n]vf gLlt ckgfP/ ljQLo k|ltj]bg tof/ ubf{ NFRS n] lglb{i6 u/] adf]lhd pko'Qm tyf ;d'lrt cg'dfg
(Estimate), wf/0ff (Assumption), tyf :jljj]s (Judgement) x?nfO{ cfwf/ agfO{Psf] x'G5 . a}+s Joj:yfkgn] pQm cg'dfg, wf/0ff
tyf :jljj]ssf] ;do cg's'n k'g/fjnf]sg u/L cfjZos ePsf] cj:yfdf NFRS n] lglb{i6 u/] cg';f/ ;dfof]hg ug{] u/]sf] 5 .
ljQLo ljj/0fsf] tof/Ldf lgDg If]qdf cg'dfg, wf/0ff tyf :jljj]ssf] k|of]un] dxTjk"0f{ e"ldsf v]n]sf] x'G5 M
n ljQLo pks/0fsf] ahf/ d"No lgwf{/0f (Fair Value of Financial Instruments)
n ljQLo ;DklQ tyf bfloTjsf] juL{s/0f (Classification of Financial Assets and Financial Liabilities)
n ljQLo ;DklQsf] gf]S;fgL Joj:yf lgwf{/0f (Impairment Losses on Financial Assets)
n u}/ ljQLo ;DklQsf] gf]S;fgL Joj:yf lgwf{/0f (Impairment Losses on Non-Financial Assets)
n l:y/ ;DklQ tyf sfof{no pks/0fsf] pkof]u cjlw lgwf{/0f (Useful Economic Life of Property and Equipment)
n cfos/ tyf :yug s/ lgwf{/0f (Taxation and Deferred Tax)
n kl/eflift nfe bfloTj lgwf{/0f (Defined Benefit Obligations)
n ;Defljt bfloTj lgwf{/0f (Provisions for Liabilities, Commitments and Contingencies)
n Voflt tyf cef}lts ;DklQx?sf] kl/zf]wg
80 glan a}+s lnld6]8

@=%=! ljQLo pks/0fsf] ahf/ d"No lgwf{/0f (Fair Value of Financial Instrument)
ljQLo ;DklQ tyf bfloTjsf] ahf/ d"No lgwf{/0f a'“bf g+ %=!=&=@ df plNnlvt d'Nof°g tflnsf cg';f/ lgwf{/0f ul/G5 / ;f] qmddf
ljleGg d"Nofª\sg ljlw tyf tYof+sLo 9fFrfsf] k|of]u ul/G5.
@=%=@ ljQLo ;DklQ tyf bfloTjsf] juL{s/0f (Classification of Financial Assets and Liabilities)
ljQLo ;DklQ tyf bfloTjsf] k|:t'lt / dfkg Amortized Cost cyjf ahf/ d"No dWo] s'g} Psdf cfwfl/t d"Nofª\sg ljlwsf
cg';f/ u/L lgDg ju{x?df juL{s[t ul/Psf] 5M
n Amortized Cost df juL{s/0f ul/Psf
n Fair Value Through Profit or Loss (FVTPL) df juL{s/0f ul/Psf
n Fair Value Through Other Comprehensive Income (FVTOCI) df juL{s/0f ul/Psf
ljQLo ;DklQ tyf bfloTjsf] juL{s/0f cg';f/ d"Nof°g / n]vf°g km/s kg]{ x'g ;S5 . a}+sn] ljQLo ;DklQ tyf bfloTjsf] k|:t'lt
tyf d"Nof°gnfO{ pko'Qm n]vf gLlt cjnDag u/L juL{s/0f ug]{ u/]sf] 5 . ljQLo ;DklQ tyf bfloTj ;DaGwdf yk hfgsf/L
a'“bf g+= #=$ / %=# df k|:t't ul/Psf] 5 .
@=%=# ljQLo ;DklQsf] gf]S;fgL Joj:yf (Impairment Losses on Financial Assets)
ljQLo ;DklQdf ePsf] gf]S;fgLsf] Joj:yf g]kfn /fi6« a}+såf/f hf/L lgb]{zg g+= @÷)&( adf]lhd jf NFRS 9 sf] Carve out sf]
Para 5 sf] 'Incurred Loss Model' adf]lhd u0fgf ul/Psf] dWo] h'g /sd a9L x'G5 ;f] /sdnfO{ gf]S;fgL Joj:yfsf] nflu
5'6\ofO{Psf] 5 .
NFRS 9 adf]lhd Amortized Cost df juL{s/0f ul/Psf ljQLo ;DklQdf gf]S;fgL Joj:yf lgwf{/0f ug{ lgDg lnlvt a“'bfx?df
pko'Qm :jljj]s, cg'dfg / wf/0ffx? cjnDag ug{'kg]{ x'G5 .
n gf]S;fgL Joj:yf d"Nof°gsf] nflu pko{'Qm d"Nofª\sg k4ltsf] 5gf}6
n Psn ?kdf dxTj /fVg] ljQLo ;DklQsf] kl/efiff
n gf]S;fgL Joj:yfsf] d"Nof°g ug{] k|ZgfjnLsf] tof/L
n eljiodf ljQLo ;DklQaf6 x'g ;Sg] gub k|jfxsf] cg'dfg
n Historical Data sf] ljZn]if0fsf cltl/Qm afx\o cfly{s ;"rsx? tyf kf]6{kmf]lnof]sf ;"rsx?sf] ;dfof]hg.
gf]S;fgL Joj:yfsf] d"Nof°gsf] k|lqmofdf Joj:yfkgn] cjnDag ug]{ :jljj]s pQm d"Nof°gsf] cleGg c+u x'G5 / o;/L
d"Nof°g ubf{ Joj:yfkgn] pknAw tYof° cf}lrTotfsf cfwf/df ;dfof]hg ug]{ u/]sf] 5 . a}+ssf] ljQLo ;DklQdf ug'{ kg]{
gf]S;fgL Joj:yf ;DaGwL ljj/0f n]vf gLltsf] a'“bf #=$=* df k|:t't ul/Psf] 5 .
@=%=$ u}/ ljQLo ;DklQsf] gf]S;fgL Joj:yf
a}+sn] cfjlws ?kdf u}/ ljQLo ;DklQdf ug{' kg{] gf]S;fgL Joj:yfsf] k/LIf0f u/L /x]sf] x'G5 . o:tf] ;DklQsf] gf]S;fgL
Joj:yfsf] nflu Joj:yfkgn] pQm ;DklQaf6 eljiodf x'g ;Sg] gub k|jfxsf] cg'dfg u/L ;f] nfO{ pko'Qm Discount b/n] cfhsf]
d"Nodf NofO{ 'Value in Use' dfkg ug'{ kg]{ x'G5 . o; ;DaGwL yk hfgsf/L a'“bf g+= #=@@ df k|:t't ul/Psf] 5.
@=%=% l:y/ ;DklQsf] pko'Qm k|of]u cjlw
a}+sn] pko{'Qm cg'dfg, wf/0ff tyf :jljj]ssf] cfwf/df cfjlws ?kdf l:y/ ;DklQ tyf sfof{no pks/0fsf] x|f; s6\6Lsf] ljlw,
pko'Qm k|of]u cjlw tyf pQm cjlwsf] cGTodf af“sL /xg] d"No (Residual Value) k'g/fjnf]sg ug]{ u/]sf] 5 .
@=%=^ Voflt df gf]S;fgL Joj:yf (Impairment of Goodwill)
Voflt tyf cd"t{ ;DklQ -cl;ldt pkof]u cjwL ePsf]_ sf] xsdf Amortised gu/L gf]S;fgL Joj:yf ug'{kg]{ cfwf/x? jf
;+s]tx? b]lvPsf] v08df gf]S;fgL Joj:yfnfO{ ;ldIff ul/G5 . To;} ul/ cf=j= sf] cGtdf cd"t{ ;DklQsf] cl;ldt pkof]u
cjwLsf] ;ldIff ul/G5 .
 jflif{s k|ltj]bg 81

cf=j= @)&&÷&* df k|fKtL ul/Psf] ;flassf] o'gfO6]8 kmfOgfG; s+= ln= af6 n]vf°g ul/Psf] / cl3Nnf] jif{ ;flassf] g]kfn a·nfb]z
a+}ssf] k|fKtLaf6 n]vf°g ul/Psf] Voflt nfO{ gf]S;fgL Joj:yfsf] nflu ;ldIff d"Nof°g ul/Psf] 5 . h;df cf=j= sf] cGt;Dd
gf]D;fgL Joj:yf ug{' kg{] To:tf cfwf/x? jf ;+s]tx? gb]lvPsf] sf/0fn] gf]D;fgL Joj:yf ul/Psf] 5}g. pNn]lvt k|fKtLx?n]
;d"xsf] Joj;fosf] ;a} If]qx?df pNn]vlgo of]ubfg u/]sf 5g\ . o; lsl;dsf k|fKtLaf6 (Acquisition) cfPsf ;DklQx?n]
;d"xnfO{ eljiodf gub k|jfxdf pNn]Vo ;xof]u ug]{ sf/0fn] gf]S;fgL Joj:yf ug'{kg]{ cfwf/x?sf] ;+s]t w]/} sd /x]sf] b]lvG5 .
To:tf gf]S;fgL Joj:yf ug'{kg]{ cfwf/x? jf ;+s]tx? lgoldt ?kdf cg'udg ul/g] 5 .
@=%=& s/ tyf :yug s/
cfos/ vr{df o; jif{sf] s/, :yug s/ tyf ljut jif{sf] s'g} yk s/ bfloTj cfPdf ;f] ;d]t ;dfj]z ul/G5 .
rfn' cfos/ bfloTj eGgfn] rfn' cfly{s jif{df ul/Psf] d'gfkmfaf6 cfGtl/s /fhZj ljefunfO{ ltg'{ kg]{ cfos/ /sd xf] . cfos/
u0fgf ug]{ k|of]hgsf nflu pkof]u x'g] s/sf b/ -tyf s/ ;DaGwL sfg"g_ ljQLo l:yltsf] ljj/0f ldltdf nfu" ePsf b/ x'g\ .
;f]xL cg'?k rfn' cfos/sf] u0fgf ubf{ cfos/ P]g @)%* -;+zf]wg ;lxt_ df ul/Psf] Joj:yf adf]lhd o; jif{sf] gfkmfnfO{ cfwf/
dfgL u0fgf ul/G5 .
;DklQ tyf bfloTjx?sf] ljQLo ljj/0fdf u0fgf ul/Psf] /sd tyf s/ sfg'gsf lx;fan] u0fgf ul/Psf] /sddf x'g] leGgtfnfO{
ljQLo ljj/0fdf :yug s/ ;DklQ -jf :yug s/ bfloTj_ sf ?kdf n]vf°g u/L k|To]s jif{ o:tf] ;DklQ -jf bfloTjdf_ x'g]
kl/jt{gnfO{ gfkmf gf]S;fg lx;fadf :yug s/ cfo -jf :yug s/ vr{_ sf] ?kdf n]vf°g ul/G5 . :yug s/ ;DklQnfO{
eljiodf x'g] s/of]Uo cfodf bfaL ug{ ;lsg] kof{Kt ljZj;gLo cfwf/ geP;Dd ;DklQsf] ?kdf klxrfg ul/b}g . o; ;DaGwL
yk hfgsf/L a'“bf g+= #=( df k|:t't ul/Psf] 5 .
@=%=* kl/eflift nfe bfloTj
a}+sn] sd{rf/L k|ltsf] lgDg b'O{ k|sf/sf bfloTjx?nfO{ kl/eflift nfe bfloTj 'Defined Benefit Obligation' sf] ?kdf klxrfg
u/]sf] 5M
n pkbfg afktsf] bfloTj
n ;l~rt ljbf afktsf] bfloTj
a}+sn] pQm bfloTjsf] d"Nofª\sg vr{ :jtGq PSr'P/L (Actuary) af6 u/fPsf] 5 . PSr'l/on d"Nof°gsf] nflu Discount b/,
;DklQsf] cg'dflgt k|ltkmn b/, cg'dflgt tna a9f]Q/Lsf] b/, d[To' b/ cflbsf] af/]df ljleGg wf/0ffx? (Assumptions) cjnDag
ul/Psf] x'G5 .
a++}sn] pQm kl/eflift nfe bfloTjsf] cjlw;“u ldNg] g]kfn ;/sf/åf/f hf/L C0fkqsf] Aofh b/nfO{ Discount b/sf] ?kdf lnPsf]
x'G5. pk/f]Qm wf/0ffx? pknAw eP;Dd ldNbf] h'Nbf] ;fj{hlgs ?kdf pknAw cflwsfl/s tYofª\sx?nfO{ cfwf/ agfO{ cjnDag
ul/Psf] x'G5 . o; ;DaGwL yk hfgsf/L a“'bf g+= #=!% df k|:t't ul/Psf] 5 .
@=%=( ;Defljt bfloTjsf] nflu Joj:yf
;Defljt bfloTjx?df ljutsf 36gfqmdaf6 pTkGg x'g ;Sg] To:tf bfloTjx? h;sf] cl:tTj tyf kl/0ffd eljiosf Ps jf
PseGbf a9L tyf a}+ssf] lgoGq0f eGbf aflx/ /xg] clglZrt 36gf qmdx?n] lgSof}{n ug]{ tyf ljutsf 36gf qmdaf6 pTkGg
ePsf t/ b]xfosf sf/0fn] ubf{ xfn n]vf°g gul/Psf bfloTjx? kb{5g\ .
n bfloTj lg;u{ ug{sf nflu cfly{s nfe x'g] >f]t aflxl/g] ;Defjgf g/x]sf], cyjf
n bfloTj dfkg ug{ ;lsg] kof{Kt ljZj;gLo cfwf/ gePsf] .
o; ;DaGwL yk hfgsf/L a'“bf g+ %=^ df k|:t't ul/Psf] 5 .
k|lttkq, a}+s hdfgt tyf Forward Exchange Contract bfloTjx? afktsf] /sd g]kfn /fi6« a+}ssf] lgb]{lzsf cg';f/ ;Defljt
bfloTj cGtu{t b]vfO{G5 .
82 glan a}+s lnld6]8

@=^ n]vf gLltdf kl/jt{g

;d"xn] n]vf gLltx? kl/jt{g u/]sf] 5}g .
@=& hf/L eO{ afWosf/L gePsf ljQLo k|ltj]bg dfgx?
g]kfn rf6{8{ PsfpG6]G6\; ;+:yf (ICAN) n] @)&& c;f/ !! (NFRS 2018) df NFRS sf] gof“ ;+:s/0f hf/L u/]sf] 5 h;df NFRS
9 ljQLo pks/0fx? (Financial Instruments), NFRS 14 lgofds :ylut vftfx? (Regulatory deferral accounts), NFRS 17 aLdf
;Demf}tf (Insurance Contract) 5g\ .
dfly plNnlvt ljQLo k|ltj]bg dfgx? afWosf/L gePsf] x'Fbf a}+sn] tL dfgx?nfO{ cª\uLsf/ u/]sf] 5}g.
@=* ;+:yfsf] lg/Gt/tf÷cljl5Ggtfdf cfwfl/t n]vf gLlt (Going Concern)
a+}ssf] Joj:yfkgn] ;+:yfsf] lg/Gt/ ;~rfng x'g ;Sg] Ifdtfsf] d"Nof°g ubf{ ;+:yf cljl5Gg ?kdf ;~rfng x'g ;Sg] kfPsf]
5. ;fy}, Joj:yfkgn] a+}ssf] cljl5Gg ?kdf ;~rfng x'g ;Sg] Ifdtfdf x|f; k'¥ofpg] vfnsf] s'g} 36gf jf cj:yf kfPsf] 5}g .
t;y{ ljQLo ljj/0f ;+:yfsf] lg/Gt/tf / clj5Ggtfdf cfwfl/t /x]/ tof/ ul/Psf] 5 .
@=( t'ngfTds hfgsf/L
n]vf gLltx? ;a} cjlwdf ;dfg ?kn] cjnDag ul/Psf]] 5. ut cfly{s jif{sf ljQLo /sdx?nfO{ cfjZostf cg';f/
k'g/juL{s/0f ul/Psf 5g\ .
@=!) ljQLo ljj/0fsf] ldlt kZrft\sf 36gfx?
cfly{s jif{sf] cGTo b]lv jflif{s ljQLo ljj/0f -ldlt cfiff9 #!, @)*) sf] ljQLo cj:yf bzf{pg] ljQLo ljj/0fx?_ k|sfzg jf hf/L
ug{ :jLs[t gx'Gh]nsf] ;dodfjlwdf ;f] ljj/0fn] k]z u/]sf] ljQLo cj:yf ;DaGwL yk hfgsf/L lbg] jf pNn]Vo c;/ kfg{] s'g}
klg cg's'n jf k|lts'n 36gfx?nfO{ ljQLo cj:yfsf] ljj/0fsf] ldlt kZrft\sf 36gfx? eGg] ul/G5 . o; ;DaGwL yk hfgsf/L
NAS 10 – 'jf;nft ldlt kZrft\sf 36gfx?' egL a“'bf g+= %=( df k|:t't ul/Psf] 5 .

#= k|d'v n]vf gLltx?

a+}sn] k|:t't ljQLo ljj/0f tof/ ubf{ cjnDag u/]sf k|d'v n]vf gLltx? lgDg adf]lhd /x]sf 5g\ –
aF'bf g+= n]vf gLlt zLif{{s yk JofVofsf] a'Fbf g+=
# k|d'v n]vf gLltx?
#=! dfkgsf] cfwf/
#=@ ljQLo ljj/0f PsLs[t ug]{ cfwf/
#=# gub tyf gub ;/x $=!
#=$ ljQLo ;DklQ tyf bfloTj %=#
#=% Jofkfl/s ;DklQ $=%
#=^ Derivative ;DklQ tyf bfloTj $=$, $=!(
#=& l:y/ ;DklQ tyf sfof{no pks/0f $=!#
#=* Voflt tyf cef}lts ;DklQ $=!$
#=( nufgL p2]Zosf l:y/ ;DklQ (Investment Properties) $=!@
#=!) cfos/ $=$!
#=!! lgIf]k tyf C0fkq $=!&, $=@), $=@$, $=@%
#=!@ Gff]S;fgL Joj:yf $=@@
#=!# cfosf] n]vf°g $=@(, $=#!, $=##, $=#$, $=#(
#=!$ Aofh vr{ $=#)
#=!% sd{rf/L ;'ljwf $=@#=! – $=@#=&
#=!^ k6\6fx? $=@*=$
#=!& ljb]zL ljlgdo sf/f]af/
#=!* ljQLo hdfgt tyf shf{ k|lta4tf $=@*=!, $=@*=@
#=!( z]o/ k"“hL tyf hu]8f sf]ifx? $=@^, $=@&
 jflif{s k|ltj]bg 83

aF'bf g+= n]vf gLlt zLif{{s yk JofVofsf] a'Fbf g+=

#=@) k|lt z]o/ cfDbfgL

#=@! a}+ssf] If]qut sfo{ ;Dkfbg %=$
#=@@ u}/ ljQLo ;DklQsf] gf]S;fgL Joj:yf
#=@# gub k|jfx ljj/0f

#=! dfkgsf] cfwf/

k|:t't ljQLo ljj/0f tn plNnlvt cj:yfdf afx]s Historical Cost Convention sf cfwf/df tof/ ul/Psf] 5M
n cGo Jofkfl/s nufgL (Mutual Fund) tyf Investment Securities (Equity Instrument) df u/]sf] nufgLnfO{ NFRS 9
adf]lhd ahf/ d"Nodf dfkg ul/Psf] 5 .
n nufgL p2]Zosf l:y/ ;DklQ -u}/ a+}ls· ;DklQ ;d]t_ nfO{ NAS 40 adf]lhd ahf/ d"Nodf dfkg ul/Psf] 5.
n sd{rf/Lsf] nflu Joj:yf ul/Psf] kl/eflift nfe bfloTj (Defined Benefit Obligation) tyf Long Service Leave nfO{
NAS 19 adf]lhd ahf/ d"Nosf cfwf/df dfkg ul/Psf] 5 .

#=@ ljQLo ljj/0f PsLs[t ug{] cfwf/

n ;d"xsf] PsLs[t ljQLo ljj/0f NFRS 10 cg';f/ tof/ ul/Psf] 5 . PsLs[t ljQLo ljj/0f a+}s tyf ;xfos sDkgLsf] 5'6f5'6}
ljQLo ljj/0fdf pNn]v ul/Psf k|To]s d"n zLif{s cGtu{tsf ;dfg k|s[ltsf ;DklQ, bfloTj, h]yf, cfDbfgL tyf vr{x?
hf]8L ;+of]hg ul/Psf] 5 . ;fy}, a+}s / ;xfos sDkgLaLr ePsf cGt/–sDkgL sf/f]af/af6 l;lh{t ;a} ;DklQ tyf bfloTj /
cfDbfgL tyf vr{nfO{ k"0f{ ?kdf x6fO{Psf] 5 .
#=@=! Jofkf/ ;+of]hg
cfly{s jif{ @)&(÷*) sf] cjwLdf a+}sn] s'g} klg lsl;dsf] Jofkf/ ;+of]hg u/]sf] 5}g .
#=@=@ lgoGq0f gx'g] :jfy{ (Non-Controlling Interest)
lgoGq0f gx'g] :jfy{ eGgfn] s'g} klGf ;xfos sDkgLdf ;d"xsf] eGbf aflx/sf] kIfn] k|ToIf jf ck|ToIf ?kdf wf/0f u/]sf] lx:;f
-bfdfzfxL h]yf / gfkmf gf]S;fg lx:;f_ hgfp“5. sDkgLaf6 lgolGqt z]o/ :jfldTjdf ePsf] kl/jt{gnfO{ h]yf leqsf] sf/f]af/sf]
?kdf b'j} kIf -;d"x / lgoGq0f gx'g] :jfy{_ sf] ;dfof]hg u/L n]vf°g ug]{ ul/Psf] 5 .
#=@=# ;xfos sDkgLdf ePsf] nufgL
a}+ssf] ;xfos sDkgLsf] ?kdf glan OGe]i6d]G6 a}+ls· lnld6]8 tyf glan :6s l8n/ lnld6]8 /x]sf] 5g\ . h;dWo] glan
OGe]i6d]G6 a}+ls· lnld6]8df ^)∞ / glan :6s l8n/ lnld6]8df !))∞ z]o/ :jfldTj /x]sf] 5 .
k|:t't ul/Psf] PsLs[t ljQLo ljj/0fdf ;xfos sDkgLsf] ljQLo ljj/0fnfO{ PsLs[t ul/Psf] 5 . o;/L ljQLo ljj/0fx? tof/
ubf{ a+}s / ;xfos sDkgL aLr Ps cfk;df ePsf cGt/ sDkgL sf/f]af/x?nfO{ ;dfof]hg ul/Psf] 5 .
#=@=$ P;f]l;P6 sDkgLdf ePsf] nufgL
a}+ssf] P;f]l;P6 sDkgLsf] ?kdf gf8]k n3'ljQ ljQLo ;+:yf lnld6]8 /x]sf] 5 . ;f] sDkgLdf a}+ssf] ldlt cfiff9 #!, @)*) df @%∞
sf] z]o/ :jfldTj /x]sf] 5.
;xfos sDkgLdf h:tf] P;f]l;P6 sDkgLdf d'Vo sDkgLsf] lgoGq0f g/x] klg 'Significant Influence' /x]sf] x'G5 .
'Significant Influence' sfod /x]sf] k'i6\ofO{ x'g] s]xL cfwf/x? lgDg k|sf/ /x]sf 5g\M

n d'Vo sDkgLn] P;f]l;P6 sDkgLsf] ;~rfns ;ldltdf k|ltlglwTj ug'{,

84 glan a}+s lnld6]8

n P;f]l;P6 sDkgLsf] gLlt lgdf{0fsf] k|lqmof / nfef+z to ug{] k|lqmofdf d'Vo sDkgL ;fd]n x'g',
n d'Vo sDkgLn] P;f]l;P6 sDkgLdf Joj:yfkg txsf sd{rf/Lx?sf] x]/km]/ ug{ ;Sg] clwsf/ /fVg'
cGoyf k|dfl0ft gePsf] cj:yfdf l;4fGttM s'g} sDkgLdf k|ToIf jf ck|ToIf ?kdf @)∞ jf a9Lsf] z]o/ :jfldTj x'“bf ;f] sDkgL
pQm z]o/ :jfldTj wf/0f ug]{ sDkgLsf] P;f]l;P6 sDkgLsf] ?kdf dflgG5 .
P;f]l;P6 sDkgLdf ul/Psf] nufgLnfO{ 'NAS 28 – P;f]l;P6 tyf ;+o'Qm pkqmd Joint Venture' df ul/Psf] k|fjwfg cg';f/ h]yf
(Equity Method) adf]lhd pQm z]o/ :jfldTj k|flKtsf] a]nf ul/Psf] e'QmfgLdf pQm k|flKt kZrft\\sf] P;f]l;P6 sDkgLsf] v'b ;DklQdf
ePsf] kl/jt{gnfO{ ;dfof]hg u/L dfkg tyf n]vf°g ul/Psf] 5 . pQm n]vf°g ul/Psf] nufgLsf] d"No jflif{s ?kdf gf]S;fgL
Joj:yfsf] nflu k/LIf0f ul/G5 / olb pQm nufgLsf] lstfaL d"No ;f] nufgLaf6 p7\g ;Sg] /sd eGbf a9L ePdf ;f] a9L eP
hltsf] /sdnfO{ gf]S;fgL Joj:yf u/L gfkmf gf]S;fg vftfdf vr{ n]Vg] ul/Psf] 5 .
#=# gub tyf gub ;/x
gub tyf gub ;dfg egL gub df}Hbft, a}+s tyf ljQLo ;+:yfdf /x]sf] a}+s df}Hbft, dfu tyf cNk ;"rgfdf k|fKt x'g] /sd,
hf]lvd /lxt jf guGo hf]lvd /x]sf] # dlxgf leq gubdf k|fKt ug{ ;lsg] t/n ljQLo ;DklQnfO{ hgfO{Psf] 5 . gub tyf gubdf
k|fKt x'g] df}HbftnfO{ 'Amortized Cost' df juL{s/0f u/L ljQLo cj:yfsf] ljj/0fdf 5'6\6} b]vfO{Psf] 5 .
#=$ ljQLo ;DklQ tyf bfloTj
s'g} s/f/ tyf ;D´f}tf cGtu{t eljiodf gub cfk|jfx x'g] u/L ul/Psf] nufgL tyf c? ;+:yfsf] ;fwf/0f z]o/df ul/Psf]
nufgLaf6 l;lh{t ;DklQnfO{ ljQLo ;DklQ elgG5 . ljQLo ;DklQ ;fdfGotof cGo ;DklQ eGbf a9L t/n x'g] ub{5 . ljQLo
;DklQdf gub tyf ;f]xL k|s[ltsf] gub df}Hbft, a}+s d}Hbft, dfu tyf cNk ;"rgfdf k|fKt x'g] /sd, C0fkq tyf ;fwf/0f z]o/df
ul/Psf] nufgL, Derivative pks/0fdf ul/Psf] nufgL, shf{ nufgL cflb kb{5g\ .
s'g} s/f/ tyf ;D´f}tf cGtu{t eljiodf gub e'QmfgL u/L jf cGo s'g} ljQLo ;DklQ x:tfGt/0f u/L lg;u{ x'g] bfloTjnfO{
ljQLo bfloTj elgG5 . ljQLo bfloTjdf a+}s tyf ljQLo ;+:yfnfO{ a'´fpg' kg]{ /sd, Jo'tkGg bfloTj, lgIf]k, ;fk6L, hf/L
ul/Psf C0fkq cflb kb{5g\.
#=$=! ljQLo ;DklQsf] klxrfgsf] ldlt
s'g} s/f/ jf ;Demf}tf cGtu{t l;lh{t ljQLo ;DklQ jf bfloTjsf] klxrfg ;f] s/f/ jf ;Demf}tf ePs} ldltdf ul/G5 . lgoldt
?kdf vl/b laqmL eO{ /xg] ljQLo ;DklQsf] klxrfg pQm vl/b laqmL ePsf] ldltdf ul/Psf] 5 . o; ;Gbe{df a'Fbf g+= @=@=! v df
pNn]lvt a}slNks Joj:yf (Carve Outs) cjnDag u/]sf] 5 .
#=$=@ ljQLo pks/0fsf] ;'?jftL klxrfg tyf dfkg
;a} ljQLo ;DklQ tyf ljQLo bfloTjx? l;h{gf x'“bfs} ;dodf pQm ;DklQ tyf bfloTjsf] ahf/ d"NonfO{ ;f] pks/0f hf/L ubf{ jf
k|fKt ubf{ nfu]sf] vr{n] ;dfof]hg u/L cfPsf] d"Nodf dfkg ul/Psf] 5 .
#=$=# ljQLo ;DklQsf] juL{s/0f tyf tt\kZrft\\sf] dfkg
ljQLo ;DklQ tyf bfloTjsf] klxrfg eO{;s] kZrft\\ ;f] sf] dfkg pQm ljQLo pks/0fsf] juL{s/0fn] lgSof{]n ug{] ub{5 .
;'?jftdf klxrfg ubf{ ljQLo ;DklQnfO{ lgDg b'O{ ju{df juL{s/0f ul/Psf] 5M
n Amortized Cost df dfkg ul/Psf ljQLo ;DklQ
n ahf/ d"Nodf (Fair Value) dfkg ul/Psf ljQLo ;DklQ
pQm juL{s/0f tyf tt\kZrft\\sf] dfkg lgDg b'O{ dfkb08x?sf] cfwf/df ul/G5M
n ljQLo ;DklQnfO{ Joj:yfkg ug{ ckgfO{Psf] Jofj;flos df]8]n (Business Model)
n ljQLo ;DklQaf6 k|fKt x'g] gub k|jfxsf] k|s[lt
 jflif{s k|ltj]bg 85

klxrfg ul/Psf ljQLo ;DklQx?sf] juL{s/0fsf] af/] lj:t[t ?kdf a“'bf g+= %=# df pNn]v ul/Psf] 5 .
#=$=#=! Amortized Cost df dfkg ul/Psf ljQLo ;DklQ
lgDg lnlvt b'j} dfkb08x? k'/f x“'bfsf] cj:yfdf ljQLo ;DklQnfO{{ 'Amortized Cost' df juL{s/0f u/L dfkg ul/G5 .
!= Business Model k/LIf0f
s'g} ljQLo ;DklQ k|flKt ubf{ ;f] nfO{ k'/} s/f/ cjlw ;Dd} lg;u{ gu/L wf/0f u/L s/f/ cg';f/ gub k|jfx ;ª\sng ug{] p2]Zo
ePsf] ;DklQx?nfO{ Amortised Cost df dfkg ul/G5
@= gub k|jfxsf] k|s[lt / ljz]iftfsf] k/LIf0f
;Demf}tf ul/Psf] zt{ gfdfdf pNn]v u/] adf]lhd tf]lsPsf] ldltdf af“sL /x]sf] ;f“jf tyf To;df kfs]sf] Aofhsf] e'QmfgLsf] nflu
dfq gub k|jfx x'g] . ljQLo ;DkltnfO{ Amortized Cost df dfkg ul/G5.
o; k/LIf0fsf] nflu Aofh eGgfn] tf]lsPsf] cjlwsf] jSof}tf ;f“jfdf lglxt shf{ hf]lvd / ;f] sf] Time Value of Money sf] nflu
e'QmfgL x'g] AofhnfO{ dfq a'lemG5 . Fair Value Through Profit or Loss (FVTPL) df juL{s/0f ul/Psf afx]s, pk/f]Qm b'j} dfkb08 k'/f
ug{] ;a} ljQLo ;DktLx?nfO{ k|efjsf/L Aofh b/ (Effective Interest Rate) sf] cfwf/df Amortized Cost df juL{s/0f u/L dfkg
ul/Psf] 5 .
Amortized Cost df dfkg eO{ Hedging sf] nflu k|of]u gePsf ljQLo ;DklQ lg;u{ x“'bf jf lIf0f x'“bf jf ahf/ d"Nodf k'g/juL{s[t
x'“bf x'g] kmfO{bf jf 3f6fnfO{ gfkmf gf]S;fg vftfdf b]vfpg] ul/Psf] 5 .
#=$=#=@ ahf/ d"Nodf (Fair value) dfkg ul/Psf ljQLo ;DklQ
Amortized Cost df dfkg ul/Psf afx]ssf ljQLo ;DklQx? ahf/ d"Nodf juL{s/0f tyf dfkg ul/G5g\ . ahf/ d"No leq lgDg
b'O{ pkju{ /x]sf 5g\M
!= gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf ljQLo ;DklQ (Fair Value through Profit or Loss),
@= cGo lj:t[t cfodf ahf/ d"No ;dfof]hg x'g] k|s[ltsf ljQLo ;DklQ (Fair Value through Other Comprehensive Income)
gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf ljQLo ;DklQx?nfO{ pQm ;DklQ k|flKt ubf{sf] ;dodf g} 5f]6f]
;dodf vl/b laqmL u/L gfkmf ub{} hfg] eGg] p2]Zon] k|flKt ul/Psf] x'G5 . t;y{, gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg
x'g] k|s[ltsf ljQLo ;DklQx?sf] cfjlws d"Nof°g ul/G5 tyf o;/L d"Nof°g ubf{ x'g] kmfO{bf jf 3f6fnfO{ gfkmf
gf]S;fg vftfdf b]vfO{G5 .
#=$=#=# cGo lj:t[t cfodf ahf/ d"No ;dfof]hg x'g] k|s[ltsf] ;fwf/0f z]o/df nufgL eO{ l;hL{t ljQLo ;DklQ
(FVTOCI)

5f]6f] ;dodf vl/b laqmL u/L kmfO{bf cfh{g ug{] p2]Zo /fvL nufgL ul/Psf] afx]s ;fwf/0f z]o/df ul/Psf nufgLnfO{ cGo lj:t[t
cfodf ahf/ d"No ;dfof]hg x'g] k|s[ltsf ljQLo ;DklQdf juL{s/0f / dfkg ul/Psf] 5 . of] ju{df juL{s/0f ubf{ ;f] lg0f{o
ckl/jt{lgo x'g] u5{ . of] ju{df juL{s[t ;fwf/0f z]o/df nufgL ePsf] ljQLo ;DklQaf6 cfh{g x'g] nfef+z cfDbfgL ;f] kfs]sf] jif{
gfkmf gf]S;fg vftfdf b]vfpg] ul/G5 .
o:tf ljQLo ;DklQsf] cfjlws k'gd"{Nof°g ubf{ ahf/ d"Nodf ePsf] kl/jt{gn] x'g] kmfO{bf jf 3f6fnfO{ cGo lj:t[t cfodf b]vfO{
h]yf (Equity) df ePsf] kl/jt{g ;DaGwLsf] ljj/0fdf k|:t't ug{] ul/Psf] x'G5 . pQm ljQLo ;DklQ lg;u{ ubf{ x'g] ;l~rt gfkmfnfO{ h]yf
(Equity) df ePsf] kl/jt{g ;DaGwLsf] ljj/0faf6 ;f]em} ;l~rt d'gfkmfdf /sdfGt/ ul/G5, tyflk ;l~rt gfkmf dWo] ljl`m ÷ lg;u{
ul/Psf] cf= j= ;“u ;DalGwt gfkmfnfO{ pŒfm cf= j sf] gfkmf gf]S;fg vftfdf k|:t't ul/Psf] 5.
tyfkL ;f] gfkmfsf] sf/0fn] pTkGg x'g] sd{rf/L af]g; tyf s/sf] vr{nfO{ gfkmf gf]S;fg vftfdf g} b]vffO{Psf] 5 . cGo lj:t[t
cfodf ahf/ d"No ;dfof]hg x'g] k|s[ltsf] h]yf (Equity) z]o/df nufgL eO{ l;hL{t ljQLo ;DklQsf] yk ljj/0f a“'bf %=!=&=@ df k|:t't
ul/Psf] 5 .
86 glan a}+s lnld6]8

#=$=$ ljQLo bfloTjsf] juL{s/0f tyf dfkg

NFRS 9 – ljQLo pks/0f (Financial Instruments) cg';f/ ljQLo bfloTjnfO{ ;f] sf] juL{s/0fsf cfwf/df dfkg ug]{ ul/G5 . ljQLo
bfloTjx?nfO{ lgDg b'O{ ju{df juL{s/0f ul/Psf] 5M
n gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf ljQLo bfloTj (Fair Value through Profit or Loss)
n Amortized Cost df juL{s[t ljQLo bfloTj
o; ;DaGwLsf] yk ljj/0f a'“bf g+= %=# df k|:t't ul/Psf] 5 .
#=$=$=! gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf ljQLo bfloTj (FVTPL)
gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf ljQLo bfloTjx?nfO{ pQm bfloTj l;h{gf x'“bf 5f]6f] ;dodf v/Lb laqmL
u/L gfkmf ub}{ hfg] eGg] p2]Zon] l;lh{t ePsf] x'G5 . t;y{, gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf ljQLo
bfloTjx?sf] cfjlws d"Nof°g ul/G5 tyf o;/L d"Nof°g ubf{ x'g] kmfO{bf jf 3f6fnfO{ gfkmf gf]S;fg vftfdf b]vfO{G5 . k|:t't
ljQLo k|ltj]bgdf gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf s'g} klg ljQLo bfloTj /x]sf 5}gg\ .
#=$=$=@ Amortized Cost df dfkg ul/Psf ljQLo bfloTj
gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf ljQLo bfloTj afx]s cGo ;a} ljQLo bfloTjnfO{ Amortized Cost df
juL{s[t ul/Psf] 5 . o:tf Amortized Cost df juL{s[t ljQLo bfloTjnfO{ bfloTj l;h{gf x'“bf nfu]sf] vr{ jf nfutnfO{ ;dfof]hg
u/L lgsflnPsf] ;dfof]lht Aofhb/sf cfwf/df dfkg tyf n]vf°g ul/G5 . ;f] ljQLo bfloTjsf] kl/zf]wg vr{ tyf bfloTj lg;u{
x'“bfsf] ;dosf] kmfO{bf jf 3f6fnfO{ gfkmf gf]S;fg vftfdf n]vf°g ul/G5 .
#=$=% ljQLo ;DklQ tyf bfloTjsf] k'g/juL{s/0f
ljQLo ;DklQ tyf bfloTjsf] k'g/juL{s/0f Joj:yfkgsf] 5gf}6df pks/0f cg';f/ km/s x'g ;S5 . ljQLo ;DklQsf]
k'g/juL{s/0f ;f] ;DklQ k|fKt ubf{sf] ;dodf Joj:yfkgn] 5gf}6 u/]sf] Jofj;flos Model df kl/jt{g ePsf] cj:yfdf dfq
ug{ ;lsG5 . NFRS 9 n] cGo lj:t[t gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf] h]yf (Equity) z]o/df nufgL eO{
l;lh{t ;DklQnfO{ k'g/juL{s/0f ug{ aGb]h nufPsf] 5 .
Joj:yfkgsf] cjwf/0ffdf s'g} ljQLo ;DklQ jf bfloTjsf] k'g/juL{s/0f ug'{ h?/L b]lvPdf o:tf] k'g/juL{s/0faf6 n]vfdf x'g]
k|efj tyf ;dfof]hgx? ;f] k'g/juL{s/0fsf] ldltdf tyf ;f] ldlt kZrft\\ dfq nfu' x'G5 . ;f] ldlt cl3sf s'g} klg ljQLo ljj/0fnfO{
k'gn{]vg ul/“b}g.
s'g} ljQLo ;DklQ gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g} k|s[ltsf ljQLo ;DklQ ju{df k'g/juL{s/0f ul/“bf ;f] ubf{sf]
ldltsf] ahf/ d"Nodf dfkg / n]vf°g ul/G5 . o;/L dfkg ubf{ pQm ljQLo ;DklQsf] k'g/juL{s/0f x'g' cl3sf] lstfaL d"No /
k'g/juL{s/0f ubf{sf] ahf/ d"Nodf x'g] km/snfO{ gfkmf gf]S;fg vftfdf ;dfof]hg ul/G5 .
#=$=^ ljQLo ;DklQ tyf bfloTjsf] lg;u{
#=$=^=! ljQLo ;DklQsf] lg;u{
lgDg plNnlvt s'g} klg cj:yfdf a}+ssf] ljQLo ;DklQ k"0f{ jf cf+lzs ¿kdf lg;u{ ePsf] l:ylt x'g cfp“5M
n ;D´f}tf cg';f/sf] gub k|jfxdf ePsf] clwsf/ ;dfKt x'“bf
n ;D´f}tf cg';f/sf] gub k|jfxdf ePsf] clwsf/ x:tfGt/0f ul/Pdf ;f] ;“u hf]l8Psf] ;Dk"0f{ hf]lvd tyf k|ltkmn klg
x:tfGt/0f x“'bf
o;/L lg;u{ ePsf] ljQLo ;DklQ lg;u{ x“'bf /x]sf] lstfaL d"No / ;f] lg;u{af6 k|fKt d"No tyf ;f] ;“u ;DalGwt cGo lj:t[t gfkmf
gf]S;fg vftfdf /x]sf] ;l~rt kmfO{bf jf 3f6fsf] of]udf km/s ePdf ;f] km/s /sdnfO{ gfkmf gf]S;fg vftfdf n]vf°g ul/G5 .
 jflif{s k|ltj]bg 87

#=$=^=@ ljQLo bfloTjsf] lg;u{

s'g} ljQLo bfloTj;“u hf]l8Psf] bfloTjx? ;dfKt ePsf] cj:yfdf ;f] bfloTj lg;u{ ePsf] dflgG5 . o;/L lg;u{ x'“bf pŒfm ljQLo
bfloTjsf] lstfaL d"No / lg;u{ x'“bf lt/]sf] d"Nodf x'g] km/snfO{ gfkmf gf]S;fg vftfdf n]vf°g ul/G5 .
#=$=& ljQLo ;DklQ tyf bfloTjsf] ahf/ d"No (Fair value)
v'nf ahf/df vl/b laqmLsf nflu ;xefuL x'g]x?sf] aLr lg:kIf tj/n] x'g] sf/f]af/df s'g} ;DklQ vl/b laqmL x“'bf k|fKt x'g] d"No
jf bfloTj x:tfGt/0f ubf{ e'QmfgL ul/g] d"No g} ahf/ d"No xf] .
o:tf] ahf/ d"No ;f] ;DklQsf] laqmL jf bfloTjsf] x:tfGt/0fsf] sf/f]af/ lgDg dWo] s'g} Ps ahf/df ePsf] x'G5 eGg] ;}4flGts
cg'dfgsf] cfwf/df to ul/G5M
n ;f] ;DklQ jf bfloTjsf] vl/b laqmLsf] sf/f]af/ x'g] d'Vo ahf/
n pk/f]Qm d'Vo ahf/ gx'“bf ;f] kl5sf] a9L k|fyldstfdf /x]sf] ahf/
u}/ ljQLo ;DklQ h:t} hdLg, ejg cflbsf] ahf/ d"No :jtGq Jofj;flos d"Nof°gstf{x?af6 d"Nof°g u/L lgsflnPsf] 5 .
;+nUg ljQLo k|ltj]bgdf ePsf ;DklQ tyf bfloTjsf] ahf/ d"Nosf] lgSof]{n ug{ ckgfO{Psf] k4ltsf] af/] yk hfgsf/L a'“bf g+=
%=!=& df k|:t't ul/Psf] 5 .
#=$=* ljQLo ;DklQdf x'g] gf]S;fgL
a}+sn] ljQLo ljj/0f agfp“bf s'g} klg ljQLo ;DklQdf gf]S;fg eP gePsf] af/] k|df0f ;lxt cfª\sng ug]{ u/]sf] x'G5 . pŒfm k|df0fn]
To:tf] ;DklQaf6 eljiodf k|fKt x'g] gub k|jfxnfO{ gsf/fTds c;/ u/]sf] bzf{Pdf ;f] ljQLo ;DklQ gf]S;fg ePsf] 7x/ u/L
To;df gf]S;fgL Joj:yf ug{] ul/Psf] x'G5 .
n o:tf] gf]S;fgL /x]sf] 5 eGg] cj:yfsf] cf°ng s'g} Ps k|df0faf6 dfq geO{ k|df0fx?sf] ;fd'lxs cfª\sngaf6 klg ug{'kg]{
x'G5 . o:tf] gf]S;fgL Joj:yf phfu/ ug{] s]xL k|df0fx? o; k|sf/ /x]sf 5g\M
n v/fa ljQLo cj:yf
n ;D´f}tfsf ;t{x?sf] pNnª\3g u/]sf] h:t} Aofh tyf ;f“jf e'QmfgLdf clgoldttf
n C0fL 6f6 klN6g ;Sg] ;Defjgf /x]sf]
n ljQLo ;DklQaf6 ;'?jftdf eljiodf k|fKt x'g ;Sg] egL cfª\sng ul/Psf] gub k|jfx eGbf xfn ul/Psf] cfª\sng sd ePdf
#=$=*=! gf]S;fgL Joj:yf÷ gf]S;fgL Joj:yf lkmtf{ tyf ckn]vg
ljQLo ;DklQsf] gf]S;fgL Joj:yf dfkg ubf{sf], lstfaL d"No tyf ;f] ;DklQaf6 eljiodf k|fKt x'g ;Sg] elg cfª\sng
ul/Psf] gub k|jfxnfO{ pŒfm ;DklQsf] klxnf] k6s klxrfg / n]vf°g ubf{ k|of]u ul/Psf] ;dfof]lht Aofhb/n] Discounting ubf{
x'g cfpg] /sd aLrsf] km/snfO{ hgfO{G5 . o:tf] gf]S;fgL Joj:yfnfO{ gfkmf gf]S;fg vftfdf vr{ hgfOG5 / ljQLo ;DklQsf]
lstfaL d"Noaf6 pŒfm gf]S;fgL a/fa/sf] /sdnfO{ 36fP/ k|:t't ul/G5 .
gf]S;fgL Joj:yf ug{ kg{] egL cfª\sng ug]{ k|df0fx?n] bzf{Psf] cj:yfdf ;'wf/ x'“bf ;f] ;DklQdf klxn] ul/Psf] gf]S;fgL
Joj:yfnfO{ lkmtf{ u/L gfkmf gf]S;fg vftfdf cfDbfgL hgfO{G5 tyf o;/L klxn] ul/Psf] gf]]S;fgL Joj:yfaf6 lkmtf{ ubf{ ;f]
;DklQsf] lstfaL d"NonfO{{ lkmtf{ eP a/fa/sf] /sdn] a9fP/ b]vfOG5 .
#=$=*=@ Psn ?kdf dxTjk"0f{ shf{sf] gf]S;fgL Joj:yf (Individually Significant Loan)
Psn ?kdf dxTjk"0f{{ shf{sf] gf]S;fgL Joj:yf ug{ lgDg cfwf/x?nfO{ dWogh/ ul/Psf] x'G5M
n ;f] Psn u|fxs ;d"xdf k|jflxt ;Dk"0f{{ shf{ /sd
n u|fxssf] Jofkf/sf] ;DefJotf tyf shf{ e'QmfgL ug{ ;Sg] Ifdtf
n e'QmfgL tyf c;'nLsf] cg'dflgt /sd / e'QmfgL ldlt
88 glan a}+s lnld6]8

n lwtf]af6 p7\g ;Sg] cg'dflgt /sd

#=$=*=# ;fd'lxs shf{ gf]S;fgL Joj:yf (Collective Impairment on Loans)
p:t} k|s[ltsf shf{x?nfO{ ;d"xdf juL{s/0f ul/G5 . ;fd'lxs shf{ gf]S;fgL Joj:yfsf] cfª\sng tYof+sLo k4ltsf] dfWodaf6
ul/G5. o:tf] ;fd'lxs shf{df lautdf ePsf] gf]S;fgL b/nfO{ 'Net Flow Rate' ljlwaf6 lgwf{/0f ul/G5 . o; ljlw cg';f/ ljutdf
k|jflxt shf{x?nfO{ ;d"x cg';f/ efsf gf3]sf] cfwf/df ljleGg cjlwdf juL{s/0f u/L ;f] ;d"xsf]] 'Default' sf] ;DefJotf
cg'dfg ul/G5. pŒfm ;DefJotfnfO{ cfjlws ?kdf k"g/fjnf]sg ug{] ul/G5 .
#=$=*=$ k'g/;+/rgf / k'g/tflnsLs/0f ePsf shf{sf] gf]S;fgL Joj:yf
a}+sn] ;Dej eP;Dd shf{sf] lwtf] clwu|x0f ug'{ eGbf ;DefJotfsf] cfª\sng u/L To:tf shf{nfO{ k'g/tflnsLs/0f cyjf
k'g/;+/rgf ul/Psf] x'G5 . o;/L k'g/tflnsLs/0f jf k'g/;+/rgfsf] nflu a}+s tyf C0fL b'j} kIf ;xdt eP kZrft\\ ;f] shf{df
ug'{ kg{] shf{ gf]S;fgL Joj:yf ;f] shf{sf] ;'?jftsf] ;dfof]lht Aofh b/s} cfwf/df ul/G5 . o;/L shf{ gf]S;fgL Joj:yf u/]
kZrft\ ;f] shf{nfO{ efvf gf3]sf] shf{sf] ?kdf u0fgf ul/“b}g . o:tf shf{nfO{ Psn ?kdf dxŒjk"0f{ /fVg] jf ;fd'lxs[t shf{df
juL{s/0f u/L shf{ gf]S;fgL Joj:yfsf] cfª\sng ug]{ ul/G5 .
#=$=*=% NAS 39 ljQLo pks/0f -shf{ gf]S;fgL Joj:yf ;DaGwL_
k|:t't ljQLo ljj/0f tof/ ubf{ a'“bf @=@=! -s_ df k|:t't ul/Psf] clgjfo{ j}sNkLs Joj:yfsf] pkof]u ul/Psf] 5 . tbcg'?k, a}+sn]
shf{ nufgLdf ?= 13,23,29,05,693 shf{ gf]S;fgL Joj:yf u/]sf] 5 h'g NFRS 9 cg';f/ ?= 4,64,74,87,924 dfq x'g cfp“5 .
b'j} Joj:yf cg';f/sf] gf]S;fgL Joj:yfsf] ljj/0f o; k|sf/ 5.
?
shf{ gf]S;fgL Joj:yf #! cfiff9 @)*) #@ cfiff9 @)&(
s"n shf{ tyf ;fk6L 3,41,45,47,55,067 3,09,07,09,13,925
PsLs[t lgb]{zg adf]lhd – Joj:yf ! 13,23,29,05,693 7,80,69,64,807
NFRS adf]lhd – Joj:yf @ 4,64,74,87,924 3,18,83,88,236
Joj:yf ! / @ dWo] a9L x'g] /sd 13,23,29,05,693 7,80,69,64,807

#=$=( ;x'lnot Aofhdf sd{rf/LnfO{ k|jflxt shf{

a+}sn] cfgf] sd{rf/Lx?nfO{ sd{rf/L ;]jf ljlgodfjnLsf] k|fjwfg leq /xL ;x'lnot Aofhb/df shf{ k|jfx ug]{ u/]sf] 5 .
sd{rf/Laf6 shf{sf] e'tmfgL afkt eljiodf k|fKt x'g] gub k|jfxnfO{ ;f]xL k|s[ltsf shf{sf] ahf/df k|rlnt Aofhb/n] Discounting
u/L ;f] shf{sf] Fair Value lgwf{/0f ul/G5. shf{sf] z'?jftL lstfaL d""No tyf Fair Value sf] km/snfO{ sd{rf/L ;'ljwfsf] ?kdf
/ af“sL /sdnfO{ ljQLo ;DklQsf] ?kdf Amortised Cost df dfkg ug]{ u/L n]vf°g ul/Psf] 5 .
sd{rf/LnfO{ k|jflxt shf{;“u ;DalGwt sd{rf/L ;'ljwfnfO{ pQm shf{sf] shf{ cjlwdf kl/zf]wg u/L vr{ n]Vg] ul/G5 . ;f] shf{sf]
Fair value ;dfof]lht Aofh b/ cg';f/ x'g] Aofh cfDbfgLsf] km/snfO{ kl/zf]wg vr{sf] ?kdf pQm clu|d e'QmfgL ePsf] sd{rf/L
;'ljwfaf6 kl/zf]wg ub}{ n]vf°g ul/Psf] 5 .
#=$=!) Amortized Cost sf] dfkg
s'g} ljQLo ;DklQ tyf bfloTjsf] Amortized Cost sf] ?kdf ;f] sf] ;'?jftL lstfaL d"Nodf ;f“jf e'QmfgLsf] /sd, ;+lrt kl/zf]wg
vr{ tyf ;+lrt gf]S;fgL Joj:yfsf] /sd ;dfof]hg u/] kl5sf] /sdnfO{ hgfO{G5 .
s'g} klg ljQLo ;DklQaf6 eljiodf k|fKt x'g] jf ljQLo bfloTjsf] nflu eljiodf e'QmfgL x'g] /sdnfO{ Discount ubf{ x'g cfpg] d"No
;f] ljQLo ;DklQ tyf bfloTjsf] cfhsf] lstfaL d"No a/fa/ x'G5 eg], o;/L eljiodf k|fKt x'g] jf e'QmfgL x'g /sdnfO{ Discount
ug{ k|of]u ePsf] pQm Aofh b/nfO{ ;dfof]lht Aofhb/ elgG5 . a}+sn] ;dfof]lht Aofh b/sf cfwf/df ljQLo ;DklQ tyf bfloTjsf]
Amortized Cost dfkg ug]{ u/]sf] 5 .
 jflif{s k|ltj]bg 89

#=% Jofkfl/s ;DklQ (Trading Assets)

Jofkfl/s nufgL d'ntM 5f]6f] ;dodf vl/b laqmL u/L gfkmf sdfpg] p2]Zo /fvL ul/Psf] x'G5 . ;fwf/0ftof, g]kfn ;/sf/af6 hf/L
j08, g]kfn /fi6« a}+ssf] j08, ;/sf/L ;'/If0f kq, Equity Share cflbdf ul/Psf] nufgLnfO{ Jofkfl/s nufgLsf] ?kdf juL{s/0f
ug{ ;lsG5 . Jofkfl/s nufgLsf] d"Nodf x'g] cfjlws ptf/r9fjnfO{ gfkmf gf]S;fg vftfdf n]vf°g ul/G5.
#=^ l:y/ ;DklQ tyf sfof{no pks/0f
l:y/ ;DklQ tyf sfof{no pks/0fx? Ps jif{ jf ;f] eGbf a9L wf/0f u/L u|fxsnfO{ ;]jf k|bfg ug{sf] nflu jf ;+:yfsf] k|zf;lgs
sfo{df k|of]usf] nflu jf axfndf nufpg] p2]Zo ePsf ;DklQ x'g\ . a}+sn] NAS 16 – 'Property, Plant & Equipment' sf] Joj:yf
cg';f/ cfgf] l:y/ ;DklQ / sfof{no pks/0fx?sf] klxrfg, dfkg tyf n]vf°g ug]{ u/]sf] 5 .
a+}ssf] l:y/ ;DklQ tyf sfof{no pks/0fx?sf] af/]df yk hfgsf/L a“'bf g+= $=!# df k|:t't ul/Psf] 5 .
#=^=! klxrfgsf] cfwf/
a+}snfO{ l:y/ ;DklQ tyf sfof{no pks/0fsf] pkof]uaf6 eljiodf cfly{s nfe x'g] ;Defjgf /x]sf] tyf ;f] l:y/ ;DklQ tyf
sfof{no pks/0fsf] nfut dfkg ug{ ;lsPsf] cj:yfdf dfq To:tf l:y/ ;DklQ tyf sfof{no pks/0fsf] klxrfg ug]{ ul/G5 .
#=^=@ dfkgsf] cfwf/
klxrfg ePsf l:y/ ;DklQ tyf sfof{no pks/0fsf] nfutnfO{ dfkg u/L n]vf°g ul/G5 . nfut dfkg ubf{ ;f] l:y/ ;DklQ tyf
sfof{no pks/0f k|flKt jf lgdf{0fsf nflu ePsf k"“hLs[t ug{ ldNg] ;a} vr{nfO{ ;f] ;DklQsf] nfutsf] ?kdf n]vf°g ul/G5 .
pQm k|s[lt afx]ssf cGo vr{x?nfO{ vr{ ePs} cjlwdf k|f]befjL cfwf/df gfkmf gf]S;fg vftfdf n]vf°g ul/G5 .
#=^=# nfut df]8n (Cost Model)
l:y/ ;DklQ tyf sfof{no pks/0fnfO{ nfut (Cost Model) df n]vf°g tyf k|:t't ug{] a}+ssf] n]vf gLlt /x]sf] 5 . o; Model
cg';f/ l:y/ ;DklQ tyf sfof{no pks/0fnfO{ ;f]sf] P]ltxfl;s nfutaf6 ;l~rt x|f;s6\6L tyf ;l~rt Iflos/0fsf] gf]S;fgLnfO{
36fP/ k|:t't ug{] ul/G5 .
#=^=$ k'gd{"Nof°g df]8n (Revaluation Model)
a}+sn] cfgf]] s'g} klg ju{sf l:y/ ;DklQ tyf sfof{no pks/0fsf nflu k'gd"{Nof°g Model ckgfPsf] 5}g .
#=^=% lg;u{ (Derecognition)
l:y/ ;DklQ tyf sfof{no pks/0f laqmL ul/Pdf cyjf ;f] sf] k|of]uaf6 eljiodf s'g} klg cfly{s nfe lng g;lsg] cj:yf
cf°ng ePdf, ;f] ;DklQsf] lstfaL d"NonfO{ lg;u{ ug{] ul/G5 . o;/L lg;u{ ul/“bf ;f]df x'g] kmfO{bf jf 3f6fnfO{ gfkmf
gf]S;fg vftfdf k|:t't ul/G5 .
#=^=^ k““'hLs[t gul/Psf l:y/ ;DklQ
s'g} l:y/ ;DklQsf] lgdf{0f ubf{ x'g] vr{ ;f] l:y/ ;DklQ pkof]udf Nofpg gldn];Dd o; lzif{s cGtu{t b]vfO{G5 . o:tf
vr{x?nfO{ pQm ;DklQ k|of]udf Nofpg ldNg] ePkl5 ;f]] ;dodf pQm lzif{saf6 l:y/ ;DklQsf] nfutsf] ?kdf /sdfGt/ u/L
k““'hLs[t ul/G5 .
#=^=& x|f;s6\6L
a}+sn] l:y/ ;DklQ tyf sfof{no pks/0f pkof]usf] nflu pknAw ePkl5 lg;u{ x'g] ;do ;Ddsf] cjlwdf x|f;s6\6L ug{] u/]sf]
5 . cGoyf pNn]v ePsf]df afx]s, a}+sn] l:y/ ;DklQ tyf sfof{no pks/0fnfO{ ;f]sf] cg'dflgt k|of]u cjlwsf cfwf/df ;db/
x|f;s6\6L k|0ffnL (Straight Line Method) cg';f/ x|f;s6\6L ug{] u/]sf] 5. a}+ssf ljleGg k|s[ltsf l:y/ ;DklQ tyf sfof{no
pks/0fsf] cg'dflgt pkof]u cjlw lgDg adf]lhd 5 .
90 glan a}+s lnld6]8

;Dkltsf] k||s[lt cg'dflgt pkof]]u cjlw

ejg %) jif{
df]6/ uf8L !) jif{
d]6n kmgL{r/ !) jif{
cGo kmgL{r/ !) jif{
;"rgf k|0ffnL;“u ;DalGwt xf8{j]o/ !% jif{
sfof{no pks/0f !) jif{
lnhxf]N8 ;DklQ !) jif{

l:y/ ;DklQ tyf sfof{no pks/0f lg;u{ jf ljqmLsf] nflu juL{s[t (Held for Sale) ePdf x|f;s6\6L :ylut ul/G5 . o:tf
;DklQ ;lqmo k|of]uaf6 lgliqmo gx'Gh]n, ;f]df x|f;s6\6L u/L /flvG5 . x|f;s6\6Lsf] k2lt, cg'dflgt pkof]u cjlw tyf ;f] cjlw
kZrft\ af“sL /xg] d"No (Residual Value) sf] cfjlws ?kdf k'g/fjnf]sg tyf plrt ;dfof]hg ug{] ul/G5 .
#=^=* cg'dfgdf kl/jt{g
;DklQsf] af“sL /xg] d"No, cg'dflgt pkof]u cjlw tyf x|f;s6\6Lsf] ljlwx? ;do ;fk]If /fVg lgoldt ?kdf k'g/fjnf]sg tyf
plrt ;dfof]hg ug]{ ul/G5.
#=& Voflt tyf cef}lts ;DklQ
#=&=! Voflt (Goodwill)
;xfos sDkgL k|flKt ubf{sf] Voflt eGgfn] ptm sDkgLdf z]o/ :jfldTj k|flKtsf] nflu lt/]sf] d"No, lgoGq0fdf gePsf] z]o/
:jfldTj (Non Controlling Interest) tyf o;/L k|flKt ug{' cuf8L s'g} z]o/ :jfldTj ePdf ;f]df ePsf] ;l~rt Ifo gf]S;fgLnfO{
36fP/ k|:t't ug{] ul/Psf] x'G5 . k|:t't ljQLo ljj/0fdf ;d"xn] ;fljssf] g]kfn a·nfb]z a}+s lnld6]8 (NBBL) / ;fljssf]
o'gfO{6]8 kmfOgfG; sDkgL lnld6]8 (UFL) k|fKtL ubf{ pTkGg ePsf VofltnfO{ n]vf°g ul/Psf] 5 .
#=&=@ cef}lts ;DklQ (Intangible Assets)
cef}lts ;DklQsf] n]vf°gsf] nflu a}+sn] NAS 38 sf] k|fjwfgnfO{ ckgfPsf] 5 . a}+sn] tn pNn]lvt cj:yfdf dfq cef}lts
;DklQsf] klxrfg u/L n]vf°g ug{] u/]sf] 5M
n nfutsf] dfkg ug{] ;lsg] ePdf
n ljutsf 36gfqmdn] ;f] cef}lts ;DklQ dfly a}+ssf] lgoGq0f ePdf
n eljiodf ;f] cef}lts ;DklQaf6 a}+sn] cfly{s nfe lng ;Sg] ePdf k|:t'tM ljQLo ljj/0fdf sDKo'6/ ;km\6j]o/ dfq Ps
cef}lts ;DklQ /x]sf] 5 .
#=&=# sDKo'6/ ;km\6j]o/
sDKo'6/ ;km\6j]o/nfO{ ;f]sf] nfutaf6 ;l~rt Ifo gf]S;fgL tyf ;l~rt kl/zf]wg vr{ 36fP/ k|:t't ul/G5 . cfGtl/s ?kdf
agfOPsf sDKo'6/ ;km\6j]o/sf] nfut u0fgf ubf{ ;f] agfpg nfu]sf] ;Dk"0f{ k|ToIf vr{nfO{ klg ;dfj]z ul/G5 / ;f] ;DklQsf]]
cg\'dflgt pkof]u cjlwdf kl/zf]wg (Amortization) ul/G5 .
#=&=$ cef}lts ;DklQsf] lg;u{
cef}lts ;DklQ laqmL ul/Pdf cyjf ;f]sf] pkof]uaf6 eljiodf s'g} klg cfly{s nfe lng g;lsg] cj:yf ePdf ;f]sf] lstfaL
d"Nodf lg;u{ ug]{ ul/G5 . o;/L cef}lts ;DklQ lg;u{ ul/“bf x'g] kmfO{bf jf 3f6fnfO{ gfkmf gf]S;fg vftfdf k|:t't ul/G5 .
#=&=% cef}lts ;DklQsf] kl/zf]wg tyf gf]S;fgL
cef}lts ;DklQsf] cg'dflgt pkof]u cjlwnfO{ lglZrt cyjf clglZrt egL 5'6\ofOG5 . Voflt (Goodwill) afx]s cGo cef}lts
;DklQnfO{ ;f]sf] cg'dflgt pkof]u cjlwdf ;db/ kålt (Straight Line Basis) cg';f/ kl/zf]wg ul/Psf] 5 . cef}lts ;DklQsf]
kl/zf]wg ug]{ ljlw, cg'dflgt pkof]u cjlw tyf ;f] pkof]u cjlw kl5sf] sfod /xg] af“sL d"NonfO x/]s cfly{s jif{ k"g/fjnf]sg
 jflif{s k|ltj]bg 91

u/L cfjZos k/]df ;dfof]hg ug]{ ul/Psf] 5 . a+}sn] k|:t't ljQLo ljj/0fdf /x]sf cef}lts ;DklQsf] cg'dflgt pkof]u cjlw
clglZrt g/x]sf] eGg] wf/0ff /fv]sf] 5 .
cefl}ts ;DklQsf] ju{ (Intangible Asset) cg'd'dflgt pkof]u]u cjlw

IT Software % jif{

#=* nufgL p2]Zosf l:y/ ;DklQ (Investment Properties)

a}+ssf] u}/ a}+ls· ;DklQnfO{ nufgL p2]Zosf l:y/ ;DklQsf] ?kdf klxrfg ul/Psf] 5 . a+}sn] u}/ a}+ls· ;DklQnfO{ k|zf;lgs
p2]Zosf] lglDt k|of]udf gNofpg] ePsf] x'“bf o:tf ;DklQnfO{ ;'?df nfutdf k|:t't u/L ;f] kZrft\\ ;f] nfO{ NAS 40 sf]
k'gd"{Nof°g df]8n (Revaluation Model) cg';f/ b]vfO{Psf] 5 . NAS 40 cg';f/ o:tf] ;DklQdf x|f;s6\6L ul/g] ul/“b}g .
#=( cfos/
a}+sn] cfos/ n]vf°g NAS 12 – Income Tax sf] k|fjwfg adf]lhd ug]{ u/]sf] 5 . cfos/ vr{df o; jif{sf] s/, :yug s/
tyf ljut jif{sf] s'g} yk s/ bfloTj cfPdf ;f] ;d]t ;dfj]z ul/G5 .
h]yf (Equity) df ePsf] kl/jt{g ;DaGwL ljj/0f tyf cGo lj:t[t gfkmf gf]S;fg vftfdf k|:t't x'g] sf/f]af/df ;[lht :yug s/nfO{
cGo lj:t[t gfkmf gf]S;fg vftfd} k|:t't ul/Psf] 5 . rfn' cfos/ ;DaGwL yk hfgsf/L a'“bf g+ $=$! df tyf :yug s/ ;DaGwL
yk hfgsf/L a'“bf g+ $=!% df k|:t't ul/Psf] 5 .
#=(=! rfn' cjlwsf] cfos/
rfn' cfos/ bfloTj eGgfn] rfn' cfly{s jif{df ul/Psf] d'gfkmfaf6 cfGtl/s /fhZj ljefunfO{ ltg'{kg]{ cfos/ /sd xf] . cfos/
u0fgf ug{] k|of]hgsf nflu pkof]u x'g] s/sf b/ -tyf s/ ;DaGwL sfg"g_ jf;nft ldltdf nfu" ePsf b/ x'g\ . ;f]xL cg'?k
rfn' cfos/sf] u0fgf ubf{ cfos/ P]g @)%* -;+zf]wg ;lxt_ df ul/Psf] Joj:yf adf]lhd o; jif{sf] gfkmfnfO{ cfwf/ dfgL u0fgf
ul/G5 .
#=(=@ :yug s/
;DklQ tyf bfloTjx?af6 l;lh{t x'g] ljQLo ljj/0fdf u0fgf ul/Psf] /sd tyf cfos/ P]gsf lx;fan] u0fgf ul/Psf] /sddf
x'g] leGgtfaf6 l;lh{t x'g] :yug s/ ;DklQ -jf :yug s/ bfloTj_ nfO{ ljQLo cj:yfsf] ljj/0fdf n]vf°g u/L k|To]s
jif{ o:tf] :yug s/ ;DklQ -jf bfloTjdf_ x'g] kl/jt{gnfO{ gfkmf gf]S;fg lx;fadf :yug s/ cfo -jf :yug s/ vr{_ sf] ?kdf
n]vf°g ul/G5 .
:yug s/ ;DklQnfO{ eljiodf x'g] s/of]Uo cfodf bfaL ug{ ;lsg] kof{Kt ljZj;gLo cfwf/ geP;Dd ;DklQsf] ?kdf klxrfg
ul/“b}g .
#=!) ;Defljt bfloTjx?
a}+sn] ;Defljt bfloTjx?sf] klxrfg tyf n]vf°g NAS 37 – Provisions, Contigent liabilities & Contingent Assets sf] k|fjwfg
adf]lhd ug{] u/]sf] 5 . ;Defljt bfloTjx?df b]xfo adf]lhdsf ljifox? ;dfj]z ul/Psf 5g\M
#=!)=! ljutsf 36gfqmdaf6 pTkGg x'g ;Sg] To:tf ;Defljt bfloTjx? h;sf] cl:tTj a+}ssf] lgoGq0f eGbf aflx/
/x]sf eljiosf Ps jf PseGbf a9L clglZrt 36gfqmdx?n] lgSof{}n ub{5 .
#=!)=@ ljutsf 36gfqmdaf6 pTkGg ePsf t/ b]xfosf sf/0fn] ubf{ xfn n]vf°g gul/Psf bfloTjx?
n bfloTj lg;u{ ug{sf nflu cfly{s >f]t aflxl/g] ;Defjgf g/x]sf]
n bfloTj dfkg ug{ ;lsg] kof{Kt ljZj;gLo cfwf/ gePsf]
;Dk"0f{ k|lttkq, a}+s hdfgt tyf Forward Contract bfloTjx? afktsf] ;Dk"0f{ /sd g]kfn /fi6« a}+ssf] lgb]{lzsf cg';f/
;Defljt bfloTj cGtu{t b]vfO{G5 .
92 glan a}+s lnld6]8

pk/f]Qm afx]s yfxf eP;Ddsf] ;Dk"0f{ ;f/e"t (Material) bfloTjsf] nflu kof{Kt Joj:yf ul/Psf] 5 . ;f/e"t bfloTjsf] eljiodf
lg:sg] kl/df0f dfkg ug{ ;lsg] kof{Kt ljZj;gLo cfwf/ gePsf] v08df To:tf bfloTjnfO{ ;Defljt bfloTj cGtu{t b]vfOG5 .
#=!# cfosf] klxrfg (Revenue Recognition)
cGoyf pNn]v ePsf]df afx]s, a}+sn] cfDbfgLnfO{ NFRS 15 Revenue from contract with customer sf] k|fjwfg adf]lhd klxrfg,
dfkg tyf n]vf°g ug{] u/]sf] 5 .
#=!#=! Aofh cfDbfgL
a}+sn] shf{df k|fKt x'g] Aofh cfDbfgLnfO{ NFRS 15 “Revenue from contract with customer" sf] k|fjwfg adf]lhd k|f]befjL (Accrual
Basis of Accounting) kåltsf cfwf/df n]vf°g ug]{ u/]sf] 5 . o;/L Aofh cfDbfgL hgfp“bf a}+sn] dfly plNnlvt a'“bf @=@=! sf]
-v_ cg';f/ j}slNks Joj:yfnfO{ cjnDag u/]sf] 5 . ;fy} a}+sn] Aofh cfDbfgL sf] nflu g]kfn /fi6« a}+s åf/f hfl/ “Guideline
on Recognition of Interest Income 2019" df ePsf] Joj:yfnfO{ ;d]t cjnDag u/]sf] 5. ;f] adf]lhd cfjlws shf{ tyf
;fk6sf] xsdf ;f] shf{;+u cg'alGwt p7\g' kg{] ;fFjf tyf Aofh # dlxgf eGbf a9L aSof}tf /x]sf] tyf ;f] aSof}tf /sd lwtf]sf]
…v'b k|flKt d"NoÆ n] gvfd]df jf lwtf]sf] …v'b k|flKt d"NoÆ hlt;'s} eP klg pQm shf{df p7\g' kg]{ ;fFjf tyf Aofh !@ dlxgf eGbf
a9L aSof}tf /x]sf] cj:yfdf, pk/f]Qm AofhnfO Aofh cfDbfgL hgfpg] u/]sf] 5}g.
;fy}, clwlasif{ k|s[lt sf] shf{sf] xsdf ;f] sf] shf{ cjlw ;dflKt xF'bf r'Qmf gePsf] Pj+ # dlxgf ;Dd gjLs/0f klg gx'Fbf / ;f]
df aSof}tf /x]sf] ;fFjf tyf Aofh pQm shf{sf] lwtf]sf] v'b k|flKt d"Non] gvfd]df jf lwtf]sf] v'b k|flKt d"No hlt;'s eP klg shf{
cjlw ;dflKt x'Fbf r'Qmf gePsf] Pj+ !@ dlxgf ;Dd gjLs/0f klg gx'Fbf, pk/f]Qm AofhnfO{ Aofh cfDbflg hgfpg] u/]sf] 5}g.
;a} lsl;dsf Aofh cfox? -ljb]zL d'b|fsf ;DklQdf cflh{t Aofh ;d]t_ sfo{ut d'b|fdf kl/0ft u/L n]vf°g ug]{ ul/G5 . Aofh
cfDbfgL ;DaGwL yk ljj/0f a“'bf g+= $=@( df k|:t't ul/Psf] 5 .
#=!#=@ z'Ns tyf sld;g cfo
shf{ gjLs/0f z'Ns nufot shf{ ;]jfaf6 k|fKt x'g] z'Ns tyf sld;g, shf{ gjLs/0f jf :jLs[t eP kZrft\ cfDbfgLdf n]vf°g
ul/G5. shf{ ;DaGwL cGo ;]jf afkt k|fKt x'g] ;a} z'Nsx? ;]jf k|bfg u/] kZrft\ cfDbfgLdf n]vf°g ul/G5 . o; ;DaGwdf
a}+sn] a“'bf @=@=! -v_ df pNn]lvt j}sNkLs Joj:yf cjnDag u/]sf] 5 .
cGoyf pNn]v gePsf] cj:yfdf z"Ns tyf sld;g cfonfO{ ;DalGwt ;]jf k|efx eP kZrft\\ tyf Ps jif{eGbf al9 ;]jf cjlw
ePsf] cj:yfdf k|f]befjL n]vf°g ljlw cg';f/ n]vf°g ul/G5.
z'Ns tyf sld;g cfo ;DaGwL yk ljj/0f a'“bf g+= $=#! df k|:t't ul/Psf] 5 .
#=!#=# nfef+z cfDbfgL
z]o/ nufgLaf6 k|fKt x'g] gub nfef+z ;f] nfef+z k|fKt x'g] clwsf/ :yflkt ePsf] ldltdf cfodf n]vf°g ul/G5 .
:jb]zL sDkgLn] 3f]if0ff u/]sf] gub nfef+znfO{ >f]tdf s/s6\6L ul/P kZrft\\ af“sL /x]sf] v'b /sdsf cfwf/df n]vf°g ul/G5
. afl;Gbf ;fd'lxs nufgL sf]if tyf u}/ afl;Gbf sDkgLaf6 3f]lift nfef+znfO{ s/s6\6L ul/Psf] /sd ;lxt s"n /sdsf cfwf/
df n]vf°g ul/G5 / s/s6\6L ul/Psf] /sdnfO{ a}+ssf] ;+:yfut s/ bfloTj ;“u ;dfof]hg ug{ ;lsg] xb;Dd clu|d s/sf]
?kdf n]vf°g ul/G5 .
af]g; z]o/ 3f]if0ff eO{ ;f] k|fKt x'g] clwsf/ :yflkt eP tfklg cfo cfh{g :j?k n]vf°g ul/“b}g . a}+sn] k|fKt u/]sf] nfef+z
cfDbfgLsf] ljj/0f a'“bf g+= $=#$ df k|:t't ul/Psf] 5 .
#=!#=$ v'b Jofkfl/s cfDbfgL
a}+sn] Jofkfl/s nufgL tyf bfloTjdf x'g] Aofh, nfef+z, tyf ahf/ d"Nosf] ptf/r9fjn] x'g] cfDbfgL jf vr{nfO{ o; lzif{s cGtu{t
k|:t't u/]sf] 5 . a}+sn] ljb]zL d'b|fsf] v/Lb tyf laqmLaf6 x'g] cfDbfgL jf 3f6fnfO{ ;d]t oxL lzif{s cGtu{t k|:t't u/]sf] 5 .
o; ;DaGwL yk hfgsf/L a'“bf g+= $=## df k|:t't ul/Psf] 5 .
 jflif{s k|ltj]bg 93

#=!#=% cGo ;~rfng cfDbfgL

Aofh cfDbfgL, z'Ns tyf sld;g cfDbfgL tyf Jofkfl/s cfDbfgL cGtu{t b]vfO{Psf afx]s cGo k|s[ltsf] cfDbfgLnfO{ o; lzif{s
cGtu{t b]vfO{Psf] 5 . ljb]zL d'b|f ljgLdo b/df ePsf] 36a9sf] sf/0fn] x'g] kmfO{bf jf 3f6f, h]yf z]o/df ePsf] nufgLaf6 x'g]
nfef+z cfDbfgL, l:y/ ;DklQ tyf sfof{no pks/0f jf nufgLsf] p2]Zo ePsf l:y/ ;DklQsf] lg;u{af6 x'g] cfDbfgL cflbnfO{
o; lzif{s cGtu{t k|:t't ul/Psf] 5 .
o; ;DaGwL yk ljj/0f a“'bf g+= $=#$ df k|:t't ul/Psf] 5 .
#=!#=%=! ljb]zL ljlgdo kl/jt{gaf6 x'g] gfkmf gf]S;fgL
ljb]zL d'b|fdf ePsf ;DklQ tyf bfloTjsf] lbgfg'lbg ;f] ljb]zL d'b|fsf] ljgLdodf ePsf] kl/jt{gsf] sf/0fn] x'g] gfkmf jf
gf]S;fgLnfO{ gfkmf gf]S;fg vftfdf k|:t't ug]{ ul/Psf] 5 .
#=!#=%=@ l:y/ ;DklQ tyf sfof{no pks/0fsf] lg;u{af6 x'g] gfkmf÷-gf]S;fg_
l:y/ ;DklQ tyf sfof{no pks/0fsf] lg;u{af6 x'g] gfkmf jf gf]S;fgLnfO{ ;f] ;DklQsf] :jfldTj x:tfGt/0f jf lg;u{ eP kZrft\
gfkmf gf]S;fg vftfdf b]vfOG5 . o:tf] ;DklQ lg;u{ x'“bf x'g] gfkmf jf 3f6f ;f] l:y/ ;DklQ tyf sfof{no pks/0fsf] lg;u{af6
k|fKt x'g] d"No tyf lg;u{;“u ;DalGwt vr{ ;lxt ;f] ;DklQsf] lg;u{ x'“bfsf] ;dosf] v'b lstfaL d"Nosf] km/snfO{ hgfpg] u5{.
#=!$ Aofh vr{
kl/zf]lwt nfutdf dfkg ul/Psf ;a} ljQLo bfloTjx¿sf] Aofh vr{nfO{ k|efjsf/L Aofhb/ (EIR) ljlw k|of]u sf] k|fjwfg adf]lhd
gfkmf÷gf]S;fg lx;fadf n]vf°g ul/Psf] 5 .
o; ;DaGwL yk hfgsf/L a“'bf g+ $=#) df k|:t't ul/Psf] 5 .
#=!% sd{rf/L vr{
sd{rf/Ln] a}+snfO{ k|bfg u/]sf] ;]jf afkt a}+sn] sd{rf/LnfO{ k|bfg ug{] ;Dk"0f{ /sd tyf ;]jf ;'ljwfnfO{ sd{rf/L vr{ cGtu{t
k|:t't ul/G5 . o:tf] vr{nfO{ cNksfnLg vr{ tyf bL3{sfnLg vr{sf ?kdf juL{s/0f ug{ ;lsG5 . sd{rf/L vr{sf] klxrfg,
dfkg tyf n]vfª\sg NAS 19–“Employee Benefits” sf] k|fjwfg adf]lhd ul/Psf] 5 .
cNksfnLg k|s[ltsf sd{rf/L vr{
tna, eQf, labf afktsf] /sd e'QmfgL, gfkmfdf cfwfl/t af]g; tyf k|To]s cfly{s jif{ ;dfKt ePsf] !@ dlxgf leq e'QmfgL ul/g]
cGo ;'ljwfx? cNksfnLg sd{rf/L vr{ cGtu{t kb{5g\. o; k|s[ltsf] vr{sf] n]vfª\sg sd{rf/Ln] ;]jf k|bfg u/]s} cjlwdf
ul/G5 .
bL3{sfnLg k|s[ltsf sd{rf/L vr{x?
;+:yfsf] lgod adf]lhd ;]jfaf6 lgj[Q ePkl5 e'QmfgL x'g] pkbfg, ;~ro sf]if cflb tyf sd{rf/Ln] :j]lR5s ?kdf ;]jfaf6 lgj[Q x'g]
lg0f{o u/]df k|bfg ul/g] lgj[lQ ;'ljwfx? bL3{sfnLg sd{rf/L vr{ cGtu{t kb{5g\.
sd{rf/L labfsf] Joj:yf
a+}s tyf o;sf] ;xfos sDkgLsf] :jLs[t ljlgodfjnL adf]lhd sd{rf/Lx?nfO{ k|bfg ul/g] labf afktsf] Ifltk"lt{x? sd{rf/L
labf afktsf] vr{df ;dfj]z ul/G5. ;~ro ug{ ;lsg] labfsf] xsdf sd{rf/Lx?n] ;]jf k|bfg ub}{ cfPsf] sf/0f eljiodf pkof]u
ug{ ;lsg] labfsf lbgx? j[l4 ePdf tyf ;~ro ug{ g;lsg] labfx?sf] xsdf sd{rf/LnfO{ labf afktsf] /sd e'QmfgL lbPsf]
cj:yfdf labf afktsf] vr{sf] n]vfª\sg ul/G5. ljbf afktsf] bfloTjsf] u0fgf ubf{ a+}sn] Actuarial Valuation u/fPsf] 5 .
pkbfg, aLdf nfe tyf ;~ro sf]ifsf] Joj:yf
a}+s tyf ;xfos sDkgLsf sd{rf/Lx? ;]jfaf6 lgj[Q x'“bf k|bfg ug{] u/L pkbfg, aLdfnfe tyf ;~ro sf]ifsf] Joj:yf ul/Psf]
5 . a+}s tyf ;xfos sDkgLn] lgoldt ?kdf pkbfg, ;~rosf]if tyf aLdf nfe afktsf] bfloTjx?sf] nflu Joj:yf tyf bfloTj
94 glan a}+s lnld6]8

lg;u{sf nflu /sd hDdf ub}{ cfO{/x]sf] 5 . pkbfg afktsf] bfloTjsf] u0fgf ubf{ a}+sn] Actuarial Valuation u/fPsf] 5 . aLdf
nfe tyf ;~ro sf]ifsf] bfloTj u0fgf ubf{ kfs]sf] cfwf/df (accrual basis) ul/Psf 5.
#=!^ k6\6fx? (Leases)
NFRS-16 lnhx?n] Psn k6\6f lng] n]vf df]8n k|:t't u/]sf] 5 h;df cGt/lglxt ;DklQ sd d"Nosf] geP;Dd tyf !@ dlxgf
eGbf a9L cjwLsf] ;a} k6\6fx?sf nflu ;DklQ / bfloTjx? klxrfg ug]{ Joj:yf u/]sf] 5 . k6\6f lng]n] cGt/lglxt nLh ;DklQ
k|of]u ug]{ clwsf/ / k6\6f e'QmfgL ug]{ bfloTjnfO{ k|ltlglwTj ug{] k6\6f bfloTjsf] klxrfg ug{ cfjZos 5 . h;cg';f/ ;d"xn]
cf=j= @)&*÷&( b]vL NFRS-16 nfu' u/]sf] 5 .
s'g} klg gofF ;Demf}tfx? k|lji6 ug{ ;d"xn] ;Def}tf xf] jf k6\6f xf] eg]/ ljrf/ ug'{ kb{5 . k6\6f eGgfn] Ps ;Demf}tf jf Ps ;Demf}tfsf]
c+z h;n] Purchase Consideration sf] cfwf/df lglZrt ;dosf nflu -cGt/lglxt ;DklQ_ k|of]u ug]{ clwsf/ k|bfg ub{5 .
o;ul/ of] kl/efiff nfu' ug{sf nflu tn lbOPsf d"Nof°gx? k'/f ug{' kb{5 .
n ;Demf}tf klxrfg u/]sf] ;DklQ h'g ;Demf}tfdf :ki6 ?kdf klxrfg ul/Psf] 5 jf ;d"xnfO{ ;DklQ pknAw u/fpFbf klxrfg u/]/
:ki6 ?kdf lglb{i6 ul/G5 .
n ;d"x;Fu ;Demf}tfsf] kl/eflift bfo/fleq o;sf] clwsf/nfO{ ljrf/ ub}{ k|of]usf] cjwLe/ klxrfg ul/Psf] ;DklQsf] k|of]uaf6
kof{Kt ?kdf ;a} cfly{s nfex? k|fKt ug]{ clwsf/ x'g'kb{5 .
n ;d"x;Fu k|of]usf] cjlwe/ klxrfg ul/Psf] ;DklQsf] k|of]u lgb{]lzt ug]{ clwsf/ x'g'kb{5 . ;d"xn] k|of]usf cjlwe/ ;DklQ
k|of]u s;/L / s'g p2]Zosf] nflu eO/x]sf] 5 eGg] s'/f d"Nof°g ub{5 .
#=!^=! k6\6fx?sf] dfkg / dfGotf
k6\6f k|f/De ldltdf ;d"xn] jf;nftdf Right of Use Assets (ROU) / Lease Liability klxrfg ub{5 . ROU nfutdf dfkg ul/G5
h;df k6\6f bfloTj sf] k|f/lDes dfkg, ;d"xn] u/]sf] s'g} klg k|f/lDes k|ToIf nfut, ;DklQnfO{ ;dfKt ug{ / x6fpgsf] nflu
ul/Psf] cg'dflgt nfut / Lease k|f/De ldlt eGbf klxn] ul/Psf] s'g} k6\6f e'QmfgLnfO{ ;dfj]z u/L ul/G5 .
;d"xn] Right of Use (ROU) ;DklQnfO{ k6\6f ;'? ePsf] ldlt b]vL ROU sf] cg'dflgt pkof]u cjwL jf k6\6f cjwLsf] cGTo ;Dd
;db/ x|f;s6\6L b/ k|0ffnL (Straight Line) cfwf/df x|f;s6\6L ub{5 .
;d"xn] gf]S;fgLsf ;"rsx? (Impairment Indicator) b]lvPsf] cj:yfdf gf]S;fgL Joj:yfsf] klg d"Nof°g ub{5 . k|f/De ldltdf
;d"xn] pQm ldltdf e'Qmfg gul/Psf k6\6f e'QmfgLx?nfO{ k6\6fdf lglxt Aofhb/ -olb pknAw 5 eg]_ jf ;d"xsf] j[l4zLn ;fk6Lsf]
b/ (Incremental Borrowing Rate) sf] cfwf/df jt{dfg d"Nodf k6\6f bfloTj (Lease Liability) sf] dfkg ub{5 .
;d"xn] 5f]6f] cjwLsf k6\6fx? / sd d"No ;DklQsf] ef8fdf Jojxf/Ls pkof]uLtfx? k|of]u u/]/, Right of use Assets (ROU)
/ k6\6f bfloTj (Lease Liability) sf] klxrfg ug'{sf] ;6\6f o; ;DaGwL e'QmfgLnfO{ k6\6f cjwLdf ;db/ k|0fnL dfkm{t\ ;f]em} gfkmf
gf]S;fgdf u0fgf ub{5 . Right of Use Assets (ROU) nfO{ jf;nftdf cGo ;DklQ cGtu{t / k6\6f bfloTjnfO{ cGo bfloTj cGtu{t
k|:t't ul/Psf] 5 .
NFRS 16 cg';f/ dfkg ul/Psf vr{x?M

ljj/0f /sd ?=
x|f;s6\6L @%,(^,&%,(@*
Aofh vr{ !),#$,%&,%$(
 jflif{s k|ltj]bg 95

NFRS 16 cg';f/ dfkg ul/Psf ;DklQ tyf bfloTjx?M

ljj/0f /sd ?=

!@ dlxgf ;Ddsf tyf sd cjwLsf] -s_ @#,(*,!%,&)!

!@ dlxgf eGbf a9L cjwLsf] -v_ @,$!,%*,#^,^$%
s"n k|ltj4 gub k|jfx -u_=-s_ + -v_ @,^%,%^,%@,#$&
Aofh vr{ -3_ !),#$,%&,%$(
k6\6f bfloTj (Lease Liability) -u_ + -3_ @,%%,@!,($,&(*
Right of Use Assets (ROU) -c_ @,#*,*@,!^,%(@
o; jif{ yk ul/Psf] -cf_ #%,$*,)!,#%^
s"n Right of Use Assets (ROU) -c_ + -cf_ @,&$,#),!&,($*
ROU df v'b x|f;s6\6L tyf gf]S;fgL Joj:yf -O_ -@%,(^,&%,*@*_
v'b Right of Use Assets (ROU) -c_ + -cf_ - -O_ @,$*,##,$@,!@)
o; jif{ k6\6f e'QmfgL @(,$@,*),^((

NFRS 16 Leases cg';f/ olb k6\6f lng]n] of] n]vfdfg nfu' ug{ 5gf]6 ub{5 eg] k6\6f lng]n] o;cl3 nfu' ul/Psf] NAS 17
cg';f/ Operating Lease sf] ?kdf juL{s[t k6\6fx?sf] nflu k|f/lDes ldltdf k6\6f bfloTj ROU klxrfg ug'{ kb{5 . tb\g';f/
;d"xn] k|f/lDes ldltdf e'Qmfg ug{ afFsL k6\6fx?nfO{ k6\6fdf lglxt Aofhb/ -olb pknAw 5 eg]_ jf ;d"xsf] j[l4zLn ;fk6L b/
k|of]u u/L dfkg ug'{kg]{ x'G5 .
o; n]vfdfgsf] cfjZostfsf] cg'?k, klxnf n]vf°g ul/Psf] Operating Lease bfloTjnfO{ k6\6f bfloTj / Right of Use Assets
sf] cfwf/df k'gM jlu{s/0f ug{'kg]{ x'G5 .
#=!& ljb]zL ljlgdo sf/f]af/
ljb]zL ljlgdo sf/f]af/nfO{ ;f] sf/f]af/ ePsf] ;dosf] ljlgdo b/sf cfwf/df g]kfnL ?k+}ofdf u0fgf u/L ;f]df x'g cfpg] gfkmf jf
gf]S;fgnfO{ gfkmf gf]S;fg vftfdf k|:t't ul/G5 . jf;nftdf k|:t't x'g] ljb]zL d'b|fdf c+lst ;DklQ tyf bfloTjnfO{ cfly{s jif{sf]
cGTosf] ljlgdo b/df g]kfnL ?k}“ofdf u0fgf u/L ;f]df x'g cfpg] gfkmf jf gf]S;fgnfO{ gfkmf gf]S;fg vftfdf k|:t't ul/G5 .
#=!( z]o/ k"FhL tyf hu]8f sf]ifx?
z]o/ k"“hLnfO{ r'Qmf d"Nodf n]vf°g ul/G5 . a}+ssf] z]o/ g]kfn :6s PS:r]Ghdf ;"lrs[t /x]sf] 5. z]o/wgLx?nfO{ jflif{s
;fwf/0f;efdf dt /fVg ;Sg] / kfl/t nfef+z kfpg] clwsf/ x'G5 . a+}ssf] ;fwf/0f z]o/ afx]s cGo s'g} k|s[ltsf z]o/ h:t}
cu|flwsf/ z]o/, Convertible Instrument cfbL /x]sf] 5}g . a}+sn] lgDg ljleGg k|sf/sf hu]8f tyf sf]if sfod u/]sf] 5 .
#=!(=! ;fwf/0f hu]8f sf]if
g]kfn /fi6« a+}ssf] lgodg Joj:yf adf]lhd a}+ssf] k|To]s cfly{s jif{sf] v'b gfkmfaf6 @)∞ /sd ;fwf/0f hu]8f
sf]ifdf /sdfGt/ ul/G5. ;f] Joj:yf adf]lhd hu]8f sf]ifdf /x]sf] df}Hbft r'Qmf k"“hLsf] bf]Aa/ gk'u] ;Dd k|To]s
cfly{s jif{df /sdfGt/ ug'{ kb{5 tyf o;/L bf]Aa/ eP kZrft\\ !)∞ /sdfGt/ ug'{kb{5. ;xfos sDkgL -glan OGe]:6d]G6
lnld6]8_ lwtf]kq Joj;foL JolQm -dr]{G6 a}+s/_ lgodfjnL, @))* sf] wf/f @% -s_ cg';f/ Ps ;fwf/0f hu]8f sf]if
klg l;h{gf ug{ cfjZos 5, h;n] ljQLo l:ylt ;'b[9 ug{ / ;+:yfut hf]lvd Joj:yfkg ug{] p2]Zon] v'b gfkmfsf] !)∞
l/he{sf] ?kdf ljlgof]hg u/]sf] 5 . ;xfos sDkgL -glan :6s l8n/_ n] klg lwtf]kq Joj;foL -lwtf]kq bnfn tyf
lwtf]kq Jofkf/L_ lgodfjnL, @)^$sf] #$ s cg';f/ ;fwf/0f hu]8f sf]ifsf] l;h{gf u/L k|To]s jif{sf] v'b d'gfkmfsf] !)Ü /sdfGt/
ug'{ kg]{ x'G5.
#=!(=@ ;6xL 36a9 sf]if
g]kfn /fi6« a}+ssf] lgodg Joj:yf adf]lhd a}+ssf] k|To]s cfly{s jif{sf] v'b gfkmfaf6 ;f] jif{df cflh{t s"n k'gd"{Nof°g cfo
-ef/tLo ?k}+of afx]s_ sf] Go"gtd @%∞ /sd ;6xL 36a9 sf]ifdf /sdfGt/ ul/G5 . ;xfos sDkgLsf] xsdf o:tf] s'g}
j}wflgs -sfg'gL_ k|fjwfg 5}g .
96 glan a}+s lnld6]8

#=!(=# nufgL ;dfof]hg sf]if

g]kfn /fi6« a}+ssf] lgb{]lzsf $÷)&( / *÷)&( adf]lhd a}+s tyf ljQLo ;+:yfx?n] cGo ;"rLs[t gePsf] ;“ul7t ;+:yfsf] lwtf]kqdf
nufgL u/]sf] cj:yfdf To:tf] nufgL /sdsf] tf]lsPsf] k|ltzt a/fa/ /sd ;l~rt gfkmf÷-gf]S;fg_ vftfaf6 nufgL ;dfof]hg
sf]ifdf /sdfGt/ ug'{kg]{ x'G5. ;xfos sDkgLsf] xsdf o:tf] s'g} j}wflgs -sfg'gL_ k|fjwfg 5}g .
#=!(=# Fair Value Reserve
Fair Value Reserve eGgfn] Other Comprehensive Income df Fair value sf] kl/jt{g n]vf°g x'g] k|s[ltsf] Equity z]o/df nufgL
eO{ l;lh{t ljQLo ;DklQsf] k"g/d"Nof+sg ubf{ x'g] 3f6f jf kmfO{bfnfO{ ljQLo ljj/0fdf k|:t't ug{ l;h{gf ul/Psf] hu]8f sf]if xf] . ;f]
ljQLo ;DklQsf] k"g/d"Nof°g x'“bf x'g] ;a} gfkmf jf gf]S;fgnfO{ o;} hu]8f sf]ifdf ;dfof]hg ul/G5 . o:tf] ljQLo ;DklQ lg;u{
x'“bf ;l~rt gfkmf jf gf]S;fgnfO{ o; hu]8f sf]ifaf6 ;l~rt cfodf ;fl/G5 .
#=!(=% k"FhL hu]8f sf]if (Capital Reserve)
k"“hLs[t k|s[ltsf] o; sf]ifdf k““'hLut cg'bfg, Share Forfeiture, dh{/ PlSjlh;g dfk{mt k|fKt Capital Reserve h:tf /sdx? k|:t't
ul/G5. a“}sn] hf/L u/]sf] C0fkqsf] e'QmfgL eO{;s]sf] cj:yfdf C0fkq e'QmfgL hu]8f sf]ifdf ePsf] /sdnfO{ o; lzif{s cGtu{t
/flvPsf] 5.
#=!(=^ ljz]if hu]8f sf]if
g]kfn /fi6« a“}sn] kl/kq g+= !@÷)&@÷)&# dfkm{t\ @)&@ a}zfvdf cfPsf] e'sDksf sf/0f Joj;fodf ePsf] Ifltsf sf/0f C0fLx¿n]
C0f ltg{ g;s]sf] v08df a}“sx¿n] To:tf C0fnfO{ k'g/tflns/0f jf k'g/;+/rgf ug{ ;Sg] Joj:yf u/]sf] 5. cfjlws shf{x?sf]
k'g/tflns/0f jf k'g/;+/rgf ubf{ O{hfhtkq k|fKt ;+:yfx?n] To:tf shf{x¿df kfs]sf] AofhnfO{ k"“hLs/0f u/L cfDbfgL hgfpg
;Sg]5g\. o;/L n]vf°g ul/Psf] k"“hLs[t Aofh cfDbfgL /sd, ;DalGwt shf{ ;f“jf /sd k'0f{ ?kdf r'Qmf geP;Dd af““8kmf“8 gu/L
5'6\6} sf]if v8f u/L /fVg' kg]{ 5 . ;xfos sDkgLsf] xsdf o:tf] s'g} j}wflgs -sfg"gL_ k|fjwfg 5}g .
#=!(=!@ PSRo'/Lon gfkmf÷gf]S;fg hu]8f sf]if
NAS 19 – Employee Benefits cGtu{t Defined Benefit Obligation dfkgdf PSRo'/Lon wf/0ff (Actuarial Assumption) df ePsf]
kl/jt{gsf] sf/0fn] x'g] km/snfO{ o; lzif{sdf ;dfof]hg ul/G5 . of] s'g} hu]8f sf]if x}g . o; lzif{ssf] /sddf x'g] kl/jt{gnfO{
cGo ljl:t[t gfkmf gf]S;fg vftfdf k|:t't u/L o; lzif{sdf ;dfof]hg ul/G5 .
#=!(=!# lgodgsf/L hu]8f sf]if
g]kfn /fi6« a+}ssf] lgb]{lzsf $÷)&( df tf]lsP adf]lhd a}+sn] lgodgsf/L hu]8f sf]ifsf] Joj:yf ug'{kg]{ x'G5. NFRS adf]lhdsf]
n]vf gLlt ckgfP/ ljQLo ljj/0f agfpg] qmddf o; cl3sf] n]vf gLltsf] t'ngfdf ePsf] kl/jt{g / ;f]sf sf/0f ;DklQ tyf
bfloTjsf] d'Nof°gdf b]lv leGgtfnfO{ o; hu]8f sf]if cGtu{t k|:t't ul/G5 . o; zLif{sdf ePsf hu]8f sf]ifsf] /sdaf6 nfef+z
ljt/0f ug{ kfO“{b}g .
#=!(=!$ cGo hu]8f sf]if
e}k/L cfpg] hu]8f sf]if
of] Ps u}/ lgodgsf/L hu]8f sf]if xf] . a}+ssf sd{rf/LnfO{ :jf:Yo ladfn] ;d]t gk'Ug] k|s[ltsf 3fts /f]u nfUbf cfly{s
;xotfsf nflu v8f u/]sf] sf]if xf] . sd{rf/LnfO{ o:tf] cfly{s ;xfotf e'QmfgL x'“bf ;f] a/fa/sf] /sdnfO{ vr{ n]lv o; hu]8f
sf]ifaf6 gfkmfdf ;fg{] ul/Psf] 5 . ;xfos sDkgLdf o:tf] hu]8f sf]if /x]sf] 5}g .
k““'hL ;dfof]hg hu]8f sf]if
;flassf] g]kfn a·nfb]z a}+s lnld6]8 tyf o'gfO{6]8 kmfOgfG; lnld6]8sf] k|flKtsf] nflu g]kfn /fi6« a}+sn] hf/L u/]sf] dh{/ PlSjlh;g
lgodfjnL cg';f/ k|flKt kZrft\\ ;dfof]lht r'Qm k"FhLsf] leGgtfsf] nflu kF"hL ;dfof]hg hu]8f sf]ifnfO{ n]vf°g ul/Psf] xf]. o;
sf]ifaf6 ut cf=j= z]/wgLx?nfO{ nfef+z ljt/0f klg ul/Psf] lyof].
 jflif{s k|ltj]bg 97

;+:yfut ;fdflhs pQ/bfloTj sf]if

of] g]kfn /fi6« a}+ssf] lgb]{zg g++= ^÷&( cGtu{t :yfkgf ePsf] hu]8f sf]if xf] . a}+sn] o; sf]ifdf jflif{s v'b gfkmfsf] !∞ a/fa/
/sd ljlgof]hg ug'{kg{] x'G5 . a}+ssf] ;+:yfut ;fdflhs pQ/bfloTj cGtu{t cfufdL cfly{s jif{sf] vr{ h'6fpg pQm sf]if v8f
ul/Psf] xf] . ;xfos sDkgL glan OGe]i6d]G6 a+}ls· lnld6]8 -dr{]G6 a+}s/_ lgodfjnL, @))* sf] wf/f #) -s_ adf]lhd ;+:yfut
;fdflhs pQ/bfloTj sf]if l;h{gf ug{ cfjZos 5 h;n] sDtLdf !∞ v'b d'gfkmfnfO{ ;+:yfut ;fdflhs pQ/bfloTjsf] nflu
ljlgof]hg / pkof]u ug{ clgjfo{ u/]sf] 5 .
sd{rf/L tflnd tyf j[lQ ljsf; sf]if
g]kfn /fi6« a}+ssf] lgb{]zg g+= ^÷)&* adf]lhd v8f u/]sf] of] Ps j}wflgs hu]8f sf]if xf] . ;f] lgb]{zg adf]lhd a}+sn] kl5Nnf] cfly{s
jif{df ePsf] sd{rf/L vr{sf] slDtdf #∞ /sd xfnsf] cfly{s jif{df cfˆgf sd{rf/Lsf] tflnd tyf j[lQ ljsf;sf] nflu vr{
ug{'kg{] x'G5 . o;/L 5'6\ofO{Psf] /sd xfnsf] cfly{s jif{df vr{ ug{ g;s] vr{ x'g g;s] hltsf] /sd eljiodf vr{ ug{ ;l~rt
gfkmfaf6 o; hu]8f sf]ifdf /sdfGt/ ug'{ kg]{ x'G5 . tTkZrft\\sf cfly{s jif{df vr{ x'“bf o;/L ;l~rt gfkmfaf6 /sdfGt/ ul/Psf]
/sdnfO{ k'gM ;l~rt gfkmfdf Nofpg ;lsG5 .
#=@) k|lt z]o/ cfDbfgL
a+}sn] NAS 33 – Earnings Per Share sf] k|fjwfg adf]lhd cfwf/e"t k|lt z]o/ cfDbfgL (Earnings Per Share) tyf 8fOn'6]8 k|lt
z]o/ cfDbfgLsf] u0fgf ug{] u/]sf] 5 . a}+sn] k|:t't cfly{s jif{df cfh{g u/]sf] v'b gfkmfnfO{ ;f] cjlwdf /x]sf] ;fwf/0f z]o/sf]
efl/t cf};t ;+Vofaf6 efu u/L cfwf/e"t k|lt z]o/ cfDbfgL lgsflnG5 tyf 8fOn'6]8 k|lt z]o/ cfDbfgLsf] nflu ;fwf/0f z]o/sf]
efl/t cf};t ;+Vof eljiodf ;fwf/0f z]o/df kl/0ft x'g ;Sg] u/L hf/L ul/Psf] C0fkq jf o:tf ljQLo pks/0fnfO{ ;dfof]hg
u/L lgsflnG5 . a}+s;“u eljiodf ;fwf/0f z]o/df kl/0ft x'g] s'g} klg C0fkq jf ljQLo pks/0f /x]sf] 5}g .
#=@! a}“ssf] If]qut sfo{;Dkfbg
a}+sn] Joj:yfkgsf] b[li6sf]0faf6 cfgf]] OsfO{x?sf] klxrfg u/]sf] 5 . ;f] adf]lhd a}+sn] & j6f km/s ef}uf]lns cjl:ylt
ePsf] b]zsf] & j6f k|b]zsf] ?kdf 5'6\ofPsf] 5 . ;f] OsfO{ cGtu{t /x]sf] ;Dk"0f{ Jofkf/x?nfO{ tyf ;f] afkt x'g] vr{ tyf cfDbfgL
;d]tnfO{ ;f]xL OsfO{sf] ljQLo ljj/0f k|:t'tLdf /fVg] ul/Psf] 5 . o; ;DaGwL yk hfgsf/L a'“bf g+= %=$ df k|:t't ul/Psf] 5 .
#=@@ u}/ ljQLo ;DklQsf] gf]S;fgL Joj:yf
a}+sn] cfgf] u}/ ljQLo ;DklQ -nufgL p2]Zo ePsf l:y/ ;DklQ tyf :yug s/ ;DklQ afx]s_ df ePsf] gf]S;fgLsf] cfjlws
k/LIf0f ug{] u/]sf] 5 . pQm ;DklQsf] lstfaL d"No ;f] ;DklQaf6 k|fKt x'g ;Sg] /sd eGbf a9L ePsf] cj:yfdf gf]S;fgL Joj:yf
ul/G5 . gf]S;fgL Joj:yfnfO{ gfkmf gf]S;fg vftfdf vr{ n]vL ;DalGwt ;DklQaf6 36fP/ k|:t't ul/G5 . o;/L cfjlws
gf]S;fgLsf] k/LIf0f ubf{ klxn] Joj:yf ul/Psf] gf]S;fgL a9L x'g uPsf] v08df ;f] gf]S;fgL Joj:yfaf6 lkmtf{ u/L gfkmf gf]S;fg
vftfdf cfDbfgL hgfO{G5 .
#=@# gub k|jfx ljj/0f
a}+sn] gub k|jfxsf] ljj/0f NAS 07 – Statement of Cash Flows sf] Direct method cg';f/ tof/ u/]sf] 5 . gub df}Hbftdf
ePsf] ptf/ r9fjnfO{ o; ljj/0fn] lrlqt u/]sf] x'G5 .
k|:t't gub k|jfx ljj/0fn] ;f] cfly{s jif{e/L ePsf] ljleGg gub k|jfxnfO{ lgDg cg';f/ k|:t't u/]sf] 5M
n ;~rfng ultljlwaf6 ePsf] gub k|jfx
n nufgL ultljlwaf6 ePsf] gub k|jfx
n ljQLo ultljlwaf6 ePsf] gub k|jfx
98 glan a}+s lnld6]8

$=! gub tyf gub ;/x ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
gub df}Hbft 5,72,09,94,783 5,16,14,64,551 5,72,09,94,783 5,16,14,64,551
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft -:jb]zL_ 38,73,80,102 41,26,81,104 19,82,67,285 25,08,14,453
dfu tyf cNk ;"rgfdf k|fKt x'g] /sd - 1,73,17,28,959 - 1,73,17,28,959
cGo -ljb]zL a}+sdf /x]sf] df}Hbft_ 85,49,96,120 3,90,75,31,163 85,49,96,120 3,90,75,31,163
hDdf 6,96,33,71,006 11,21,34,05,777 6,77,42,58,189 11,05,15,39,126

$=!=! :jb]zL a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft ?=

ljj/0f n]h/ :6]6d]G6
lx;fa ldnfg x'g' eGbf cl3sf] df}Hbft 19,82,67,285 20,42,41,032
n]h/ 8]la6 - -
:6]6d]G6 8]la6 –56,541_ -
n]h/ q]ml86 - -
:6]6d]G6 q]ml86 60,30,288 -
lx;fa ldnfg eP kZrft\sf]] df}Hbft 20,42,41,032 20,42,41,032

?=
;dofjlw n]h/ 8]la6 :6]6d]G6 8]la6 n]h/ q]ml86 :6]6d]G6 q]ml86
! dlxgf jf sd ;dosf] - 56,541 - 60,30,288
! b]lv # dlxgf ;Ddsf] - - - -
# b]lv ^ dlxgf ;Ddsf] - - - -
^ b]lv !@ dlxgf ;Ddsf] - - - -
! b]lv @ jif{ ;Ddsf] - - - -
@ jif{ eGbf a9L ;dosf] - - - -
s"n - 56,541 - 60,30,288
 jflif{s k|ltj]bg 99

$=!=@ ljb]zL a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft ?=

ljj/0f n]h/ :6]6d]G6
lx;fa ldnfg x'g' eGbf cl3sf] df}Hbft 85,49,96,120 1,82,48,04,637
n]h/ 8]la6 –32,24,87,218_ -
:6]6d]G6 8]la6 –44,48,57,649_ -
n]h/ q]ml86 1,39,50,32,903 -
:6]6d]G6 q]ml86 34,21,20,483 -
lx;fa ldnfg eP kZrft\sf]] df}Hbft 1,82,48,04,639 1,82,48,04,637
?=
;dofjlw n]h/ 8]la6 :6]6d]G6 8]la6 n]h/ q]ml86 :6]6d]G6 q]ml86
! dlxgf jf sd ;dosf] 32,24,87,218 44,48,54,448 1,36,48,67,169 32,27,85,665
! b]lv # dlxgf ;Ddsf] - 3,202 2,88,25,067 1,80,34,208
# b]lv ^ dlxgf ;Ddsf] - - 8,06,714 13,00,609
^ b]lv !@ dlxgf ;Ddsf] - - 5,33,953 -
! b]lv @ jif{ ;Ddsf] - - - -
@ jif{ eGbf a9L ;dosf] - - - -
s"n 32,24,87,218 44,48,57,649 1,39,50,32,903 34,21,20,483

$=@ g]kfn /fi6« a}+sdf /x]sf] df}Hbft ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
j}wflgs t/ntf df}Hbft 12,65,11,60,819 9,16,37,83,148 12,65,11,60,819 9,16,37,83,148
k'gM laqmL ;Demf}tfdf vl/b ul/Psf] lwtf]kq - - - -
cGo df}Hbft Pj+ g]kfn /fi6«« a+}saf6 kfpg afFsL /sd 13,00,12,60,641 3,87,34,56,296 13,00,12,60,641 3,87,34,56,296
hDdf 25,65,24,21,459 13,03,72,39,444 25,65,24,21,459 13,03,72,39,444

$=@=! g]kfn /fi6« a}+sdf /x]sf] df}Hbft ?=

ljj/0f n]h/ :6]6d]G6
lx;fa ldnfg x'g' eGbf cl3sf] df}Hbft 25,27,43,34,226 25,30,60,09,347
n]h/ 8]la6 - -
:6]6d]G6 8]la6 –5,35,547_ -
n]h/ q]ml86 2,14,84,791 -
:6]6d]G6 q]ml86 1,07,25,876 -
lx;fa ldnfg eP kZrft\sf]] df}Hbft 25,30,60,09,347 25,30,60,09,347

?=
;dofjlw n]h/ 8]la6 :6]6d]G6 8]la6 n]h/ q]ml86 :6]6d]G6 q]ml86
! dlxgf jf sd ;dosf] - 5,35,547 2,11,19,844 1,07,25,869
! b]lv # dlxgf ;Ddsf] - - - 7
# b]lv ^ dlxgf ;Ddsf] - - - -
^ b]lv !@ dlxgf ;Ddsf] - - - -
! b]lv @ jif{ ;Ddsf] - - 3,64,947 -
@ jif{ eGbf a9L ;dosf] - - - -
s"n - 5,35,547 2,14,84,791 1,07,25,876
100 glan a}+s lnld6]8

$=# a}+s tyf ljQLo ;+:yfdf /x]sf] Kn];d]G6 (Placement) ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
:jb]zL a}+s tyf ljQLo ;+:yf 1,70,01,95,205 - 1,70,01,95,205 -
ljb]zL a}+s tyf ljQLo ;+:yf 11,72,41,94,657 8,87,08,95,241 11,72,41,94,657 8,87,08,95,241
36fp M gf]S;fgL Joj:yf - - - -
hDdf 13,42,43,89,863 8,87,08,95,241 13,42,43,89,863 8,87,08,95,241

$=$ Derivative ljQLo pks/0f ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
Jofkfl/s p2]Zo ePsf] - - - -
Interest Rate Swap - - - -
Currency Swap - - - -
Forward Exchange Contracts - - - -
cGo - - - -
hf]lvd Joj:yfkg p2]Zo ePsf] 3,83,34,62,094 1,37,36,14,068 3,83,34,62,094 1,37,36,14,068
Interest Rate Swap - - - -
Currency Swap - - - -
Forward Exchange Contracts 3,83,34,62,094 1,37,36,14,068 3,83,34,62,094 1,37,36,14,068
cGo - - - -
hDdf 3,83,34,62,094 1,37,36,14,068 3,83,34,62,094 1,37,36,14,068

$=% cGo Jofkfl/s ;DklQ ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
6]«h/L lanx? - - - -
g]kfn ;/sf/sf] lwtf]kq - - - -
g]kfn /fi6« a}+ssf] C0fkq - - - -
:jb]zL O=k|f= k|fKt ;+:yfsf] a08 - - - -
:jb]zL O=k|f= k|fKt ;+:yfsf] z]o/ 9,28,10,034 14,82,95,803 - 2,97,28,860
cGo nufgL -Mutual Fund_ - 4,39,86,651 - -
hDdf 9,28,10,034 19,22,82,454 - 2,97,28,860
lwtf]df /flvPsf] - - - -
lwtf]df g/flvPsf] - 19,22,82,454 - 2,97,28,860

$=^ a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ ;fk6L ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
n3'ljQ ;+:yfnfO{ lbPsf] shf{ 8,39,21,57,495 10,50,34,83,548 8,39,21,57,495 10,50,34,83,548
cGo - - - -
36fp M gf]S;fgL Joj:yf –10,90,98,047_ –13,65,45,286_ –10,90,98,047_ –13,65,45,286_
hDdf 8,28,30,59,448 10,36,69,38,262 8,28,30,59,448 10,36,69,38,262
 jflif{s k|ltj]bg 101

$=^=! gf]S;fgL Joj:yf ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
o; jif{sf] z'?jftL df}Hbft 13,65,45,286 11,32,93,208 13,65,45,286 11,32,93,208
o; jif{sf] gf]S;fgL Joj:yf
o; jif{sf] Joj:yf - 2,32,52,078 - 2,32,52,078
c;'nL ÷ lkmtf{ 2,74,47,239 - –2,74,47,239_ -
ckn]vg ul/Psf] /sd - - - -
cfiff9 d;fGtsf] df}Hbft 16,39,92,525 13,65,45,286 10,90,98,047 13,65,45,286

$=& u|fxsnfO{ lbPsf] shf{ ;fk6L ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
Amortised Cost df dfkg ul/Psf] shf{ ;fk6 3,44,24,69,78,301 3,07,87,60,72,448 3,44,24,69,78,301 3,07,87,60,72,448
36fp M gf]S;fgL Joj:yf –13,12,38,07,646_ –7,67,04,19,521_ –13,12,38,07,646_ –7,67,04,19,521_
;fd'lxs gf]S;fgL Joj:yf –5,57,65,19,151_ –4,35,28,32,507_ –5,57,65,19,151_ –4,35,28,32,507_
Psn gf]S;fgL Joj:yf –7,54,72,88,495_ –3,31,75,87,014_ –7,54,72,88,495_ –3,31,75,87,014_
v'b /sd 3,31,12,31,70,655 3,00,20,56,52,927 3,31,12,31,70,655 3,00,20,56,52,927
FVTPL df dfkg ul/Psf] shf{ ;fk6 - - - -
hDdf 3,31,12,31,70,655 3,00,20,56,52,927 3,31,12,31,70,655 3,00,20,56,52,927
gf]6 M ;fd'lxs Ifo gf]S;fgL Joj:yfn] c;n shf{df ul/Psf] !=#∞ shf{ gf]S;fgL Joj:yfnfO{ hgfpF5 eg] Psn Ifo gf]S;fgL Joj:yfn] g]kfn /fi6« a}+ssf] lgb]{zg g= @ ÷ &( df
ljeflht cGo shf{df ul/Psf] shf{ gf]S;fgL Joj:yfnfO{ hgfpF5 .

$=&=! k|s[ltsf] cfwf/df shf{ tyf ;fk6Lsf] ljZn]if0f ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
cfjlws shf{ 90,12,24,03,827 58,45,98,10,327 90,12,24,03,827 58,45,98,10,327
JolQmut 10,68,60,599 10,68,60,599
Joj;fo 73,01,69,89,586 58,45,98,10,327 73,01,69,89,586 58,45,98,10,327
rfn' k"FhL shf{ 16,99,85,53,642 16,99,85,53,642
clwljsif{ shf{ 6,49,44,46,056 6,79,35,60,174 6,49,44,46,056 6,79,35,60,174
Sof; s]|l86 shf{ 22,41,60,55,889 - 22,41,60,55,889 -
l6= cf/= shf{ ÷ cfoft shf{ 8,37,52,26,879 10,93,86,87,407 8,37,52,26,879 10,93,86,87,407
rfn' k"“hL shf{ 83,35,41,80,155 1,19,48,21,23,154 83,35,41,80,155 1,19,48,21,23,154
JolQmut 3/ shf{ 20,24,16,96,628 16,52,91,91,257 20,24,16,96,628 16,52,91,91,257
l/on :6]6 shf{ 22,60,15,07,162 17,87,49,07,554 22,60,15,07,162 17,87,49,07,554
dflh{g k|s[ltsf] shf{ 9,17,85,56,600 7,51,49,87,876 9,17,85,56,600 7,51,49,87,876
xfo/ kr{]h shf{ 7,47,79,57,258 7,18,29,25,110 7,47,79,57,258 7,18,29,25,110
ljkGg ju{ shf{ 7,78,03,26,481 7,27,42,62,384 7,78,03,26,481 7,27,42,62,384
laN; vl/b shf{ 5,28,12,900 72,33,069 5,28,12,900 72,33,069
sd{rf/L shf{ 4,80,62,17,565 5,22,17,45,636 4,80,62,17,565 5,22,17,45,636
cGo 41,84,36,20,091 38,83,93,22,545 41,84,36,20,091 38,83,93,22,545
hDdf 3,24,74,50,07,491 2,96,11,87,56,492 3,24,74,50,07,491 2,96,11,87,56,492
c;'n pk/ ug{ afFsL Aofh 6,37,81,63,164 4,08,68,96,435 6,37,81,63,164 4,08,68,96,435
s"n hDdf 3,31,12,31,70,655 3,00,20,56,52,927 3,31,12,31,70,655 3,00,20,56,52,927
102 glan a}+s lnld6]8

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

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
g]kfnL ?k}of“ 3,27,43,65,57,287 2,94,86,95,60,728 3,27,43,65,57,287 2,94,86,95,60,728
ef/tLo ?lkof“ - - - -
cd]l/sL 8n/ 3,67,73,80,051 5,33,56,44,259 3,67,73,80,051 5,33,56,44,259
kfp08 :6ln{ª 5,35,192 4,47,940 5,35,192 4,47,940
o'/f] 86,98,126 - 86,98,126 -
hfkfgL o]g - - - -
rfOlgh o'jfg - - - -
cGo - - - -
hDdf 3,31,12,31,70,655 3,00,20,56,52,927 3,31,12,31,70,655 3,00,20,56,52,927

$=&=# lwtf]sf] cfwf/df shf{ tyf ;fk6sf] ljZn]if0f ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
;'/lIft
rn÷crn ;DklQ 3,24,46,78,10,958 2,86,71,40,62,196 3,24,46,78,10,958 2,86,71,40,62,196
;'g tyf rfFbL - - - -
:jb]zL a}+s tyf ljQLo ;+:yfsf] hdfgt - - - -
g]kfn ;/sf/sf] hdfgt - - - -
cGt/f{li6«o :t/df >]0fLs[t a}+ssf] hdfgt - - - -
lgof{t b:tfj]hsf] lwtf] 78,69,83,043 92,10,18,776 78,69,83,043 92,10,18,776
d'4tL vftfsf] lwtf] 2,85,82,29,358 2,26,50,16,010 2,85,82,29,358 2,26,50,16,010
;/sf/L lwtf]kqsf] lwtf] - 1,24,02,458 - 1,24,02,458
sfpG6/ hdfgt - - - -
JolQmut hdfgt - - - -
cGo lwtf] 2,32,91,01,136 9,84,07,73,035 2,32,91,01,136 9,84,07,73,035
hDdf 3,30,44,21,24,495 2,99,75,32,72,476 3,30,44,21,24,495 2,99,75,32,72,476
c;'/lIft 68,10,46,160 45,23,80,451 68,10,46,160 45,23,80,451
s"n hDdf 3,31,12,31,70,655 3,00,20,56,52,927 3,31,12,31,70,655 3,00,20,56,52,927
 jflif{s k|ltj]bg 103

$=&=$ gf]S;fgL Joj:yf ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
Psn ?kdf ul/Psf] gf]S;fgL Joj:yf
jif{sf] z'?sf] df}Hbft 3,31,75,87,014 1,01,03,04,060 3,31,75,87,014 1,01,03,04,060
o; jif{sf] gf]S;fgL Joj:yf 4,22,97,01,481 2,30,72,82,954 4,22,97,01,481 2,30,72,82,954
o; jif{sf] gf]S;fgL Joj:yf - - - -
o; jif{sf] c;'nL÷gf]S;fgL Joj:yfaf6 lkmtf{ 4,22,97,01,481 2,30,72,82,954 4,22,97,01,481 2,30,72,82,954
ckn]vg - - - -
ljb]zL d'b|fdf ljlgdo b/sf] leGGftf - - - -
cGo yk36 - - - -
jif{sf] cGTodf ePsf] df}Hbft 7,54,72,88,495 3,31,75,87,014 7,54,72,88,495 3,31,75,87,014

;fd'lxs ?kdf ul/Psf] gf]S;fgL Joj:yf - - - -

jif{sf] z'?sf] df}Hbft 4,35,28,32,507 2,92,74,66,915 4,35,28,32,507 2,92,74,66,915
o; jif{sf] gf]S;fgL Joj:yf 1,22,36,86,644 1,42,53,65,592 1,22,36,86,644 1,42,53,65,592
o; jif{sf] c;'nL÷gf]S;fgL Joj:yfaf6 lkmtf{ 1,22,36,86,644 1,42,53,65,592 1,22,36,86,644 1,42,53,65,592
ljb]zL d'b|fdf ljlgdo b/sf] leGGftf - - - -
cGo yk36 - - - -
jif{sf] cGTodf ePsf] df}Hbft 5,57,65,19,151 4,35,28,32,507 5,57,65,19,151 4,35,28,32,507
hDdf Ifo gf]S;fgL Joj:yf 13,12,38,07,646 7,67,04,19,521 13,12,38,07,646 7,67,04,19,521

$=* nufgL pks/0f ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
Amortised Cost df dfkg ul/Psf nufgL 70,01,73,00,307 56,51,67,04,863 69,42,70,03,759 55,83,86,07,453
FVTOCI df dfkg ul/Psf z]o/ nufgL 7,09,22,36,764 6,68,01,77,518 7,02,59,81,183 6,61,64,36,941
hDdf 77,10,95,37,072 63,19,68,82,381 76,45,29,84,943 62,45,50,44,394

$=*=! Amortised Cost df dfkg ul/Psf nufgL ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
C0f lwtf]kq 1,87,73,33,764 12,30,93,000 1,62,76,33,764 -
g]kfn ;/sf/sf] a08 36,35,09,86,240 37,22,26,37,772 36,35,09,86,240 37,22,26,37,772
g]kfn ;/sf/sf] 6«]h/L laN; 26,44,53,95,731 17,62,40,79,681 26,44,53,95,731 17,62,40,79,681
g]kfn /fi6« a}+ssf] a08 - - - -
g]kfn /fi6« a}+ssf] lgIf]k pks/0f 5,00,29,88,025 - 5,00,29,88,025 -
cGo 34,05,96,548 1,54,68,94,410 - 99,18,90,000
36fp M gf]S;fgL Joj:yf - - - -
hDdf 70,01,73,00,307 56,51,67,04,863 69,42,70,03,759 55,83,86,07,453
104 glan a}+s lnld6]8

$=*=@ FVTOCI df dfkg ul/Psf] z]o/ nufgL ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
O{lSjl6 pks/0f
;"rLs[t 4,98,93,09,816 4,92,96,72,462 4,96,30,42,499 4,86,59,31,885
;"rLs[t gePsf] 95,67,75,241 71,14,01,065 95,67,75,241 71,14,01,065
Mutual fund OsfO{x? 1,14,61,51,707 1,03,91,03,991 1,10,61,63,443 1,03,91,03,991
hDdf 7,09,22,36,764 6,68,01,77,518 7,02,59,81,183 6,61,64,36,941
$=*=# O{lSj6Ldf nufgL ;DaGwL hfgsf/L ?=
@)*) cfiff9 #! @)&( cfiff9 #@
lwtf]kqx? k/n d"No ahf/ d"No k/n d"No ahf/ d"No ahf/ d"No dfkgsf] >]0fLs/0f
!= ;"rLs[t sDkgLsf] O{lSjl6df nufgL 47,84,80,466 4,96,30,42,499 44,52,41,713 4,86,59,31,885
!=! ?/n dfOqmf]kmfOgfG; 8]enKd]06 ;]G6/ ln= 5,52,51,000 64,38,33,575 5,52,51,000 55,25,16,026 Level 3 - Adjusted MTM
-;~rfns z]o/_ !^,^!,%)^ ;fwf/0f z]o/ ?= !)) sf
b/n] r'Qmf
!=@ lgw{g pTyfg a}+s ln= -;~rfns z]o/_ 1,67,11,200 93,84,99,705 1,67,11,200 1,13,29,82,729 Level 3 - Adjusted MTM
@$,%#,%($ ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
!=# l5d]s n3'ljQ ljsf; a}+s ln= -;~rfns z]o/_ 2,43,77,900 1,23,77,26,500 2,43,77,900 1,11,59,82,450 Level 3 - Adjusted MTM
@$,&%,$%# ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
!=$ l8k|f]S; n3'ljQ ljsf; a}+s ln= -;~rfns z]o/_ 4,30,44,794 59,38,48,157 4,30,44,794 51,19,75,230 Level 3 - Adjusted MTM
!$,#&,**( ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
!=% ;fgf ls;fg ljsf; a}+s ln= -;~rfns z]o/_ 95,61,600 26,87,17,393 95,61,600 25,26,47,820 Level 3 - Adjusted MTM
%,(&,*!$ ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
!=^ :jfjnDag n3'ljQ ljsf; a}+s ln= -;~rfns z]o/_ 68,64,154 49,79,55,249 1,24,90,500 74,86,60,917 Level 3 - Adjusted MTM
!!,)%,*#) ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
!=& :jfjnDag n3'ljQ ljsf; a}+s ln= -;fwf/0f z]o/_ 21,39,976 1,93,81,813 - - Level 3 - Adjusted MTM
!!,)%,*#) ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
!=* u|fld0f ljsf; n3'ljQ ljQLo ;+:yf ln= -;~rfns z]o/_ 1,93,85,800 7,14,23,922 1,93,85,800 8,53,02,504 Level 3 - Adjusted MTM
@,@%,^^* ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
!=( g]zgn dfOs|f] kmfOgfG; n3'ljQ ljQLo ;+:yf ln= 40,00,000 3,24,95,003 40,00,000 4,90,36,770 Level 3 - Adjusted MTM
-;~rfns z]o/_ %*,@*& ;fwf/0f z]o/ ?= !)) sf
b/n] r'Qmf
!=!) gful/s nufgL sf]if -;~rfns z]o/_ 3,96,86,800 10,82,43,624 3,96,86,800 10,02,45,385 Level 1 - MTM
%!,*!^ ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
!=!! cfO{=hL=cfO{ k|'8]Gl;On lnld6]8 -;~rfns z]o/_ 9,74,70,738 30,58,71,160 9,74,70,738 14,52,60,224 Level 3 - Adjusted MTM
!),(@,#(& ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
!=!@ cfO{=hL=cfO{ k|'8]Gl;On lnld6]8 -;fwf/0f z]o/_ 4,22,42,105 12,19,63,520 1,37,55,693 10,08,25,370 Level 1 - MTM
!),(@,#(& ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
!=!# k|e' O{G:of]/]G; s+= ln= 2,58,02,780 3,70,01,151 3,70,28,431 2,19,11,460 Level 1 - MTM
$(,%## ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
!=!$ ;"o{Hof]lt nfOkm O{G:of]/]G; s+= ln= 2,96,51,184 2,95,64,260 2,96,51,184 1,87,56,342 Level 1 - MTM
$*,$^^ ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
!=!% lxdfnog Pe/]:6 O{G:of]/]G; ln= 75,73,852 1,02,71,400 1,13,59,643 91,15,080 Level 1 - MTM
!&,!!( ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
!=!^ lxdfnog nfOkm O{G:of]/]G; ln= 3,14,66,432 2,29,86,873 3,14,66,432 2,04,66,515 Level 1 - MTM
!&,!!( ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
jflif{s k|ltj]bg 105

qmdzM $=*=# O{lSj6Ldf nufgL ;DaGwL hfgsf/L

qmdzM $=*=# O{lSj6Ldf nufgL ;DaGwL hfgsf/L ?=
@)*) cfiff9 #! @)&( cfiff9 #@
lwtf]kqx? k/n d"No ahf/ d"No k/n d"No ahf/ d"No ahf/ d"No dfkgsf] >]0fLs/0f
!=!& l;4fy{ k|ldo/ OG:of]/]G; s+= ln= 70,00,808 77,85,000 - - Level 1 - MTM
!),))) ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
!=!* g];gn nfO{km O{G:of]/]G; ln= 1,62,49,344 1,54,74,195 - - Level 1 - MTM
106 glan a}+s lnld6]8

@#,((! ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf

!=!( g]sf] O{G:of]/]G; s+= ln= - - - 2,47,064 Level 1 - MTM
#%^ af]gz z]o/ ?= !)) sf b/n] r'Qmf
‐Pg=aL= a}+ssf] k|fKtLsf] sf/0f_

@= ;"rLs[t gePsf] sDkgLsf] O{lSj6Ldf nufgL 3,34,38,793 95,67,75,241 3,25,64,353 71,14,01,065

@=! shf{ ;"rgf j]mGb| ln= 26,87,000 17,35,53,080 26,87,000 7,88,51,583 Level 3 - Equity Valuation
#,#^,*%% ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
@=@ g]zgn a}+ls· 6«]lg· OlG:6Ro"6 36,69,720 1,45,45,684 36,69,720 1,44,84,283 Level 3 - Equity Valuation
#^,^(& ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
@=# g]kfn lSnol/· xfp; lnld6]8 53,51,500 6,48,06,054 53,51,500 1,78,27,329 Level 3 - Equity Valuation
@,&(,$*! ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
@=$ lehf OGs - 38,14,58,155 - 33,14,17,789 Level 3 - Adjusted MTM
^,!^^ ‘u’ ju{sf] ;fwf/0f z]o/
@=% df:6/ sf8{ OGskf]{/]6]8 - 28,52,02,365 - 23,70,16,486 Level 3 - Adjusted MTM
!!,!$) ‘v’ ju{sf] ;fwf/0f z]o/
@=^ :jLkm\6sf] z]o/df nufgL -o"/f] c+lst_ 67,20,573 89,70,982 58,46,133 1,66,60,394 Level 3 - Equity Valuation
!$ ;fwf/0f z]o/ !@% o"/f]sf sf b/n] r'Qmf
@=& g]kfn :6s PS;r]Gh 10,000 10,58,786 10,000 1,43,200 Level 3 - Equity Valuation
!,$#@ ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
@=* g]kfn On]S6|f]lgs k]d]G6 s+= ln= 1,50,00,000 2,71,80,136 1,50,00,000 1,50,00,000 Level 3 - Equity Valuation
!,%),))) ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf

#= ;fd'lxs nufgL sf]ifdf nufgL 1,19,39,24,680 1,10,61,63,443 1,02,09,08,942 1,03,91,03,991

#=! glan Aofn]G; km08 @ 19,80,00,000 17,42,40,000 19,80,00,000 21,34,44,000 Level 1 - MTM
!,(*,)),))) OsfO{{ lsQf ?= !) sf b/n] r'Qmf
#=@ Unf]an cfO=Pd=O{= ;Dd'Ggt l:sd ! 4,74,65,860 4,57,09,623 4,74,65,860 4,74,65,860 Level 1 - MTM
$&,$^,%*^ OsfO{{ lsQf ?= !) sf b/n] r'Qmf
#=# glan O{lSj6L km08 18,62,65,040 17,90,00,703 18,62,65,040 18,62,65,040 Level 1 - MTM
!,*^,@^,%)$ OsfO{{ lsQf ?= !) sf b/n] r'Qmf
qmdzM $=*=# O{lSj6Ldf nufgL ;DaGwL hfgsf/L
qmdzM $=*=# O{lSj6Ldf nufgL ;DaGwL hfgsf/L ?=
@)*) cfiff9 #! @)&( cfiff9 #@
lwtf]kqx? k/n d"No ahf/ d"No k/n d"No ahf/ d"No ahf/ d"No dfkgsf] >]0fLs/0f
#=$ Pg=Pd=aL= Soflk6n xfO{la|8 km08 Pn–! 2,52,38,420 2,72,32,255 2,52,38,420 2,82,67,030 Level 1 - MTM
@%,@#,*$@ OsfO{{ lsQf ?= !) sf b/n] r'Qmf
#=% Pg=cfO{=aL=Pn= k|ult km08 85,61,770 83,13,479 85,61,770 85,78,894 Level 1 - MTM
*,%^,!&& OsfO{{ lsQf ?= !) sf b/n] r'Qmf
#=^ nIdL O{lSj6L km08 7,57,67,895 7,38,15,342 5,84,95,612 5,79,10,882 Level 1 - MTM
&^,(&,!!^ OsfO{{ lsQf ?= !) sf b/n]
#=& l;4fy{ O{lSj6L km08 2,32,91,150 2,19,63,564 2,32,91,150 2,30,11,666 Level 1 - MTM
(,^&,,&$* OsfO{{ lsQf ?= !) sf b/n] r'Qmf
#=* ;flgdf O{lSj6L km08 4,42,68,250 5,22,36,535 4,81,94,990 6,14,48,612 Level 1 - MTM
$$,@^,*@% OsfO{{ lsQf ?= !) sf b/n] r'Qmf
#=( l;l6hg Do'r'cn km08 3,49,52,132 3,43,23,840 2,25,00,000 1,98,00,000 Level 1 - MTM
#^,%(,@%* OsfO{{ lsQf ?= !) sf b/n] r'Qmf
#=!) Pg=cfO{=;L= Pl;of u|f]y km08 1,50,00,000 1,54,35,000 1,50,00,000 1,67,25,000 Level 1 - MTM
!%,)),))) OsfO{{ lsQf ?= !) sf b/n] r'Qmf
#=!! Pg=cfO{=aL=Pn= ;xeflutf km08 15,00,000 15,00,000 15,00,000 15,00,000 Level 1 - MTM
!,%),))) OsfO{{ lsQf ?= !) sf b/n]
#=!@ Pg=cfO{=;L= Pl;of 8fOgfflds 8]A6 km08 66,48,300 66,48,300 66,48,300 66,48,300 Level 1 - MTM
^,^$,*#) OsfO{{ lsQf ?= !) sf b/n]
#=!# s'df/L O{lSj6L km08 3,00,00,000 3,05,10,000 3,00,00,000 3,02,10,000 Level 1 - MTM
#),)),))) OsfO{{ lsQf ?= !) sf b/n]
#=!$ ;flgdf nfh{ Sofk km08 2,29,29,032 2,09,17,900 2,00,00,000 1,86,40,000 Level 1 - MTM
@#,$%,)%^ OsfO{{ lsQf ?= !) sf b/n]
#=!% k|e' ;]n]S6 km08 2,46,81,000 2,18,42,685 2,46,81,000 2,37,18,441 Level 1 - MTM
@$,^*,!)) OsfO{{ lsQf ?= !) sf b/n]
#=!^ glan Aofn]G; km08 # 17,50,00,000 13,24,75,000 17,50,00,000 16,50,25,000 Level 1 - MTM
!,&%,)),))) OsfO{{ lsQf ?= !) sf b/n] r'Qmf
#=!& d]uf Do"r"cn km08 ! 67,44,631 58,49,423 43,63,400 34,86,357 Level 1 - MTM
&,#@,)(# OsfO{{ lsQf ?= !) sf b/n] r'Qmf
#=!* s'df/L wgj[l4 of]hgf 1,50,00,000 1,50,60,000 1,50,00,000 1,50,00,000 Level 1 - MTM
!%,)),))) OsfO{{ lsQf ?= !) sf b/n] r'Qmf
#=!( l;l6hG;\ Do"r"cn km08 @ 5,00,00,000 5,19,50,000 5,00,00,000 5,06,00,000 Level 1 - MTM
%),)),))) OsfO{{ lsQf ?= !) sf b/n]
#=@) Pg= Pd=aL %) Do"r"cn km08 2,00,00,000 2,10,00,000 2,00,00,000 2,58,00,000 Level 1 - MTM
@),)),))) OsfO{{ lsQf ?= !) sf b/n]
qmdzM $=*=# O{lSj6Ldf nufgL ;DaGwL hfgsf/L
jflif{s k|ltj]bg 107
qmdzM $=*=# O{lSj6Ldf nufgL ;DaGwL hfgsf/L ?=
@)*) cfiff9 #! @)&( cfiff9 #@
lwtf]kqx? k/n d"No ahf/ d"No k/n d"No ahf/ d"No ahf/ d"No dfkgsf] >]0fLs/0f
#=@! ;g/fOh km:6{ Do"r"cn km08 7,03,400 7,79,367 7,03,400 8,08,910 Level 1 - MTM
&),#$) OsfO{{ lsQf ?= !) sf b/n]
#=@@ ;g/fOh An" lrk Do"r"cn km08 1,69,07,800 1,42,50,427 1,00,00,000 87,40,000 Level 1 - MTM
108 glan a}+s lnld6]8

!*,!%,#$! OsfO{{ lsQf ?= !) sf b/n]

#=@# Pg=cfO{=aL=Pn= ;d[l4 km08 @ 3,00,00,000 2,73,30,000 3,00,00,000 2,60,10,000 Level 1 - MTM
#),)),))) OsfO{{ lsQf ?= !) sf b/n]
#=@$ Unf]an cfO= Pd=O Aofn]G; km08 ! 2,00,00,000 1,86,80,000 - - Level 1 - MTM
@),)),))) OsfO{{ lsQf ?= !) sf b/n]
#=@% glan ˆn}S;L Sofk km08 10,50,00,000 10,50,00,000 - - Level 1 - MTM
!,)%,)),))) OsfO{{ lsQf ?= !) sf b/n]
#=@^ cf/=aL=aL= Do"r'cn km08 @ 1,00,00,000 1,00,000 - - Level 1 - MTM
!),)),))) OsfO{{ lsQf ?= !) sf b/n]
hDdf nufgL FVTOCI sf] cfwf/df 1,70,58,43,938 7,02,59,81,183 1,49,87,15,009 6,61,64,36,942

$=( clu|d s/ e'QmfgL ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
rfn' s/ ;DklQ 27,35,83,52,797 24,75,66,30,771 27,29,32,22,982 24,74,71,02,983
o; jif{sf] cfos/ ;DklQ 27,35,83,52,797 24,75,66,30,771 27,29,32,22,982 24,74,71,02,983
k"j{ cjlwsf] s/ ;DklQ - - - -
rfn' s/ bfloTj 27,85,12,31,677 24,14,06,44,006 27,77,55,74,654 24,14,06,22,948
o; jif{sf] cfos/ bfloTj 27,85,12,31,677 24,14,06,44,006 27,77,55,74,654 24,14,06,22,948
k"j{ cjlwsf] s/ bfloTj - - - -
hDdf –49,28,78,880_ 61,59,86,765 –48,23,51,672_ 60,64,80,035
 jflif{s k|ltj]bg 109

$=!) ;xfos sDkgLdf nufgL ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
;"rLs[t ;xfos sDkgLdf nufgL - - - -
;"rLs[t gePsf] ;xfos sDkgLdf nufgL - - 1,79,80,00,000 29,80,00,000
s"n nufgL - - 1,79,80,00,000 29,80,00,000
36fp M gf]S;fgL Joj:yf - - - -
v'b hDdf /sd - - 1,79,80,00,000 29,80,00,000

$=!)=! ;"rLs[t ;xfos sDkgLdf nufgL ?=

a}+s
@)*) cfiff9 #! @)&( cfiff9 #@
ljj/0f nfut d"No Fair Value nfut d"No Fair Value

gePsf] - - - -
hDdf - - - -

$=!)=@ ;"rLs[t gePsf] ;xfos sDkgLdf nufgL ?=

a}+s
@)*) cfiff9 #! @)&( cfiff9 #@
ljj/0f nfut d"No Fair Value nfut d"No Fair Value

glan O{Ge]i6d]G6 a}+ls· lnld6]8 27,80,00,000 27,80,00,000 27,80,00,000 7,80,00,000

!(,$$,))) lsQf z]o/ k|lt ?= !)) r'Qmf
-^,@$,))) af]g; lsQf ;lxt_
glan ;]So"l/l6h lnld6]8 -xfn glan :6s l8n/ ln=_ 1,52,00,00,000 1,52,00,00,000 1,52,00,00,000 22,00,00,000
!,%@,)),))) lsQf z]o/ k|lt ?= !)) r'Qmf
hDdf 1,79,80,00,000 1,79,80,00,000 1,79,80,00,000 29,80,00,000

$=!)=# a}+ssf] ;xfos sDkgL af/] hfgsf/L

a}+ssf] :jfldTjdf /x]sf]
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
glan O{Ge]i6d]G6 a}+ls· lnld6]8 60Ü 52Ü
g]kfn a·nfb]z Soflk6n lnld6]8 0Ü 100Ü
100Ü
glan :6s l8n/ lnld6]8 -;flassf] glan ;]So"l/l6h lnld6] 8_ 0Ü
glan O{Ge]i6d]G6 a}+ls· lnld6]8 / g]kfn a·nfb]z Soflk6n lnld6]8 Ps cfk;df ufleP/ Pp6f OsfO ag]sf 5g\ .

$=!)=$ lgoGq0fdf gePsf] ;xfos sDkgLsf] z]o/ :jfldTj

;d"x
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
glan O{Ge]i6d]G6 a}+ls· lnld6]8
;xfos sDkgLdf lgoGq0f gx'g] :jfy{sf] lx:;f -k|ltzt_ 40 48
o; jif{sf]] gfkmf÷gf]S;fg 3,71,36,559 2,49,64,468
jif{sf] cGTodf ;l~rt df}Hbft 26,32,75,371 22,08,48,629
NCI nfO{ lt/]sf] nfef+z 2,16,00,000 1,92,00,000
glan :6s l8n/ lnld6]8 glan a}+ssf] k"0f{ :jfldTj ePsf] ;+:yf xf] .
110 glan a}+s lnld6]8

$=!! Pzf]l;P6 sDkgLdf nufgL ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
Pzf]l;P6 sDkgLdf nufgL -;"rLs[t _ 17,90,66,633 17,81,77,470 8,00,00,000 8,00,00,000
Pzf]l;P6 sDkgLdf nufgL -;"rLs[t gePsf]_ - - - -
hDdf nufgL 17,90,66,633 17,81,77,470 8,00,00,000 8,00,00,000
36fp M gf]S;fgL Joj:yf - - - -
v'b hDdf /sd 17,90,66,633 17,81,77,470 8,00,00,000 8,00,00,000

$=!!=! Pzf]l;P6 sDkgLdf nufgL -;"rLs[t_ ?=

;d"x a}+s
@)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
ljj/0f nfut d"No ahf/ d"No nfut d'No ahf/ d"No nfut d"No ahf/ d"No nfut d"No ahf/ d"No
gf8]k n3'ljQ ljQLo ;+:yf 8,00,00,000 17,90,66,633 8,00,00,000 17,81,77,470 8,00,00,000 8,00,00,000 8,00,00,000 8,00,00,000
lnld6]8 -!@,!$,$)) ;fwf/0f
z]o/ k||lt ?= !)) r'Qmf_
hDdf 8,00,00,000 17,90,66,633 8,00,00,000 17,81,77,470 8,00,00,000 8,00,00,000 8,00,00,000 8,00,00,000

$=!!=@ Pzf]l;P6 sDkgLdf nufgL -;"rLs[t gePsf]_ ?=

;d"x a}+s
@)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
ljj/0f nfut d"No ahf/ d"No nfut d'No ahf/ d"No nfut d"No ahf/ d"No nfut d"No ahf/ d"No
gf8]k n3'ljQ ljQLo ;+:yf - - - - - - - -
lnld6]8 -!@,!$,$)) ;fwf/0f
z]o/ k||lt ?= !)) r'Qmf_
hDdf - - - - - - - -

$=!!=# a}+ssf] Pzf]l;P6 sDkgL af/] hfgsf/L

;d"xsf] :jfldTj ∞ a}+ssf] :jfldTj ∞
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
gf8]k n3'ljQ ljQLo ;+:yf lnld6]8 25Ü 25Ü 25Ü 25Ü

$=!!=$ Pzf]l;P6 sDkgLsf] O{lSj6L d"No ?=

;d"x
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
!= gf8]k n3'ljQ ljQLo ;+:yf lnld6]8 17,90,66,633 17,81,77,470
 jflif{s k|ltj]bg 111

$=!@ cGo nufgL (Investment Property) ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
ahf/ d"Nodf dfkg ul/Psf]
o; jif{sf] z'?jftsf] df}Hbft 1,31,85,97,583 1,00,75,063 1,31,85,97,583 1,00,75,063
o; jif{sf] yk÷lg;u{ 50,84,71,228 1,30,85,22,520 50,84,71,228 1,30,85,22,520
ahf/ d"Nodf ePsf] v'b 36a9 - - - -
;dfof]hg÷:yfgfGt/0f - - - -
v'b /sd 1,82,70,68,811 1,31,85,97,583 1,82,70,68,811 1,31,85,97,583
nfut d"Nodf dfkg ul/Psf]
o; jif{sf] z'?jftsf] df}Hbft - - - -
o; jif{sf] yk÷lg;u{ - - - -
o; jif{sf] ;xL d"Nodf ePsf] v'b 36a9 - - - -
;dfof]hg÷:yfgfGt/0f - - - -
v'b /sd - - - -
hDdf 1,82,70,68,811 1,31,85,97,583 1,82,70,68,811 1,31,85,97,583
$=!# ;DklQ tyf pks/0f ?=
;d"x
ljj/0f hUuf ejg k6\6f sDKo"6/ / jfxgx? kmgL{r/ d]lzg/L pks/0f
;DklQ ;fdfgx? / lkmS:r/ tyf cGo o; jif{ ut jif{
k/n d"No
>fj0f )!, @)&* sf] df}Hbft 51,37,46,737 32,65,31,248 31,89,59,217 34,49,17,436 51,11,07,232 24,00,68,833 - 56,88,49,065 2,82,41,79,768 2,32,99,89,428
112 glan a}+s lnld6]8

o; jif{ yk ul/Psf] - - 6,49,49,909 3,65,53,785 5,36,76,130 2,45,72,677 - 4,27,77,704 22,25,30,204 14,64,39,667

clwu|x0f (Acquisition) - - 6,49,49,909 3,65,53,785 5,36,76,130 2,45,72,677 - 4,27,77,704 22,25,30,204 14,64,39,667
k"FhLs/0f (Capitalization) - - - - - - - - - -
o; jif{sf] laqmL÷ckn]vg - - –5,21,11,965_ –37,58,964_ –5,63,94,360_ –15,91,994_ - –1,18,10,021_ –12,56,67,303_ –9,53,74,393_
k'gd"{Nof°g÷k'gn{]vg 41,23,26,972 - - - - - - - 41,23,26,972 6,71,17,412
o; jif{ k|fKt ul/Psf] 1,04,61,03,440 - 26,42,50,182 - 16,31,92,426 2,43,764 21,92,82,129 52,68,18,220 2,21,98,90,160 44,31,25,067
cfiff9 d;fGt @)&( sf] df}Hbft 1,97,21,77,149 32,65,31,248 59,60,47,343 37,77,12,256 67,15,81,427 26,32,93,280 21,92,82,129 1,12,66,34,968 5,55,32,59,801 2,89,12,97,180

o; jif{ yk ul/Psf] - - 6,49,49,909 3,65,53,785 5,36,76,130 2,45,72,677 - 4,27,77,704 22,25,30,204 22,25,30,204
clwu|x0f (Acquisition) - 2,05,75,004 14,03,75,882 6,54,12,509 10,77,59,500 4,10,44,497 - 8,95,87,198 46,47,54,590 22,25,30,204
k"FhLs/0f (Capitalization) - - - - - - - - - -
o; jif{sf] laqmL÷ckn]vg - - –3,91,45,280_ –42,32,706_ –3,62,18,130_ –50,52,474_ - –31,93,421_ –8,78,42,010_ –12,56,67,303_
k'gd"{Nof°g÷k'gn{]vg - - 6,10,74,538 15,30,66,505 –3,27,65,571_ 10,54,39,661 –21,92,82,129_ –27,12,00,596_ –20,36,67,592_ 34,52,09,560
o; jif{ k|fKt ul/Psf] - - - - - - - - - 2,21,98,90,160
Soflk6n js{ Og k|f]u|]; - 14,28,35,749 - - - - - - 14,28,35,749 1,80,000
cfiff9 d;fGt @)*) sf] df}Hbft 1,97,21,77,149 48,99,42,002 75,83,52,484 59,19,58,564 71,03,57,226 40,47,24,964 - 94,18,28,149 5,86,93,40,538 5,55,32,59,801

x|f; s6\6L tyf gf]S;fgL Joj:yf
>fj0f )!, @)&* sf] df}Hbft - 14,01,95,567 8,91,89,644 19,63,17,226 22,52,52,254 14,28,34,928 - 32,77,79,962 1,12,15,69,580 99,98,13,676
o; jif{ yk ul/Psf] - 43,95,457 4,20,32,235 1,32,78,424 5,73,20,131 1,36,37,582 - 3,63,32,222 16,69,96,052 12,21,34,929
o; ji{fsf] gf]S;fgL Joj:yf - - - - - - - - - -
laqmL÷ckn]vg - - –4,34,56,348_ –31,44,938_ –4,39,20,483_ –12,55,263_ - –1,46,97,028_ –10,64,74,059_ –7,71,70,768_
k'gn{]vg - - - - - - - - - -
o; jif{ k|fKt ul/Psf] - - 10,50,04,973 - 10,20,52,863 - 17,60,03,453 44,28,51,054 82,59,12,342 7,67,91,744
cfiff9 d;fGt @)&( sf] df}Hbft - 14,45,91,025 19,27,70,504 20,64,50,712 34,07,04,764 15,52,17,247 17,60,03,453 79,22,66,210 2,00,80,03,915 1,12,15,69,580

o; jif{sf] gf]S;fgL Joj:yf - - - - - - - - - -
o; jif{sf] yk kl/zf]wg - 49,61,115 6,13,83,835 1,88,48,678 7,22,96,139 2,08,00,325 - 5,09,57,183 22,92,47,274 16,69,96,052
laqmL÷ckn]vg - - –13,69,786_ –43,90,411_ –4,49,78,074_ –7,30,793_ - –15,20,412_ –5,29,89,478_ –10,64,74,059_
k'gn{]vg - - 5,69,48,564 12,34,70,700 –2,78,71,500_ 7,43,43,071 –17,60,03,453_ –24,99,91,403_ –19,91,04,021_ -
o; jif{ k|fKt ul/Psf] - - - - - - - - - 82,59,12,342
cfiff9 d;fGt @)*) sf] df}Hbft - 14,95,52,139 30,97,33,116 34,43,79,678 34,01,51,329 24,96,29,850 - 59,17,11,578 1,98,51,57,690 2,00,80,03,915
qmdzM $=!# ;DklQ tyf pks/0f
qmdzM $=!# ;DklQ tyf pks/0f ?=
;d"x
ljj/0f hUuf ejg k6\6f sDKo"6/ / jfxgx? kmgL{r/ d]lzg/L pks/0f
;DklQ ;fdfgx? / lkmS:r/ tyf cGo o; jif{ ut jif{
k"“hLut lgdf{0fsf] v'b lstfaL d"No - 14,28,35,749 - - - - - - 14,28,35,749 10,99,250
cfiff9 d;fGt @)&( sf] df}Hbft 1,97,21,77,149 18,19,40,224 40,32,76,839 17,12,61,544 33,08,76,663 10,80,76,033 4,32,78,676 33,43,68,759 3,54,63,55,137
cfiff9 d;fGt @)*) sf] df}Hbft 1,97,21,77,149 34,03,89,862 44,86,19,368 24,75,78,886 37,02,05,898 15,50,95,114 - 35,01,16,571 3,88,41,82,848

?=
a}+s
ljj/0f hUuf ejg k6\6f sDKo"6/ / jfxgx? kmgL{r/ d]lzg/L pks/0f
;DklQ ;fdfgx? / lkmS:r/ tyf cGo o; jif{ ut jif{
k/n d"No
>fj0f )!, @)&* sf] df}Hbft 51,37,46,737 32,65,31,248 30,75,88,017 31,00,47,847 51,36,56,852 23,01,16,653 6,31,51,784 53,85,84,716 2,80,34,23,855 2,28,96,14,522
o; jif{ yk ul/Psf] - - 6,46,81,353 3,55,73,360 5,36,76,130 2,44,80,382 - 4,25,39,625 22,09,50,849 14,52,73,633
clwu|x0f (Acquisition) - - 6,46,81,353 3,55,73,360 5,36,76,130 2,44,80,382 - 4,25,39,625 22,09,50,849 14,52,73,633
k"FhLs/0f (Capitalization) - - - - - - - - - -
o; jif{sf] laqmL÷ckn]vg - - –5,21,11,965_ –36,81,966_ –5,63,94,360_ –15,91,994_ - –1,17,25,031_ –12,55,05,315_ –9,53,70,853_
k'gd"{Nof°g÷k'gn{]vg 41,23,26,972 - –44,486_ 2,62,82,555 –1,13,71,919_ 28,38,854 –6,31,51,784_ 2,46,65,295 39,15,45,486 6,71,17,412
o; jif{ k|fKt ul/Psf] 1,04,61,03,440 - 26,39,51,779 - 16,31,92,426 - 21,92,82,129 52,63,75,438 2,21,89,05,211 46,39,06,553
cfiff9 d;fGt @)&( sf] df}Hbft 1,97,21,77,149 32,65,31,248 58,40,64,698 36,82,21,796 66,27,59,128 25,58,43,895 21,92,82,129 1,12,04,40,044 5,50,93,20,086 2,87,05,41,267

o; jif{ yk ul/Psf] - 2,05,75,004 14,03,75,882 6,47,47,755 10,14,69,500 4,10,44,497 - 8,90,01,773 45,72,14,411 22,09,50,849
clwu|x0f (Acquisition) - 2,05,75,004 14,03,75,882 6,47,47,755 10,14,69,500 4,10,44,497 - 8,90,01,773 45,72,14,411 22,09,50,849
k"FhLs/0f (Capitalization) - - - - - - - - - -
o; jif{sf] laqmL÷ckn]vg - - –3,91,45,280_ –42,06,681_ –3,62,18,130_ –50,52,474_ - –32,19,445_ –8,78,42,010_ –12,55,05,315_
k'gd"{Nof°g÷k'gn{]vg - - 6,13,72,941 15,28,49,258 –3,27,65,571_ 10,56,83,424 –21,92,82,129_ –27,07,73,036_ –20,29,15,112_ 32,44,28,074
o; jif{ k|fKt ul/Psf] - - - - - - - - - 2,21,89,05,211
cfiff9 d;fGt @)*) sf] df}Hbft 1,97,21,77,149 34,71,06,253 74,66,68,242 58,16,12,127 69,52,44,927 39,75,19,342 0 93,54,49,335 5,67,57,77,375 5,50,93,20,086

x|f; s6\6L tyf gf]S;fgL Joj:yf
>fj0f )!, @)&* sf] df}Hbft - 14,01,95,571 8,11,94,334 17,58,68,352 22,91,71,352 13,80,30,955 3,44,82,393 31,18,46,291 1,11,07,89,247 97,15,00,038
o; jif{ yk ul/Psf] - 43,95,457 4,13,03,773 1,24,64,143 5,64,66,697 1,31,85,107 - 3,59,88,035 16,38,03,212 11,88,86,747
o; ji{fsf] gf]S;fgL Joj:yf - - - - - - - - - -
laqmL÷ckn]vg - - –4,34,56,348_ –30,77,928_ –4,39,20,483_ –12,55,263_ - –1,46,13,554_ –10,63,23,576_ –7,71,70,768_
k'gn{]vg - - –2,35,163_ 1,35,90,882 –1,13,71,919_ –2,11,050_ –3,44,82,393_ 1,19,28,157 –2,07,81,486_ -
o; jif{ k|fKt ul/Psf] - - 10,50,04,973 - 10,20,52,863 - 17,60,03,453 44,28,51,054 82,59,12,342 9,75,73,230
cfiff9 d;fGt @)&( sf] df}Hbft - 14,45,91,028 18,38,11,569 19,88,45,450 33,23,98,509 14,97,49,749 17,60,03,453 78,79,99,981 1,97,33,99,739 1,11,07,89,246
qmdzM $=!# ;DklQ tyf pks/0f
jflif{s k|ltj]bg 113
qmdzM $=!# ;DklQ tyf pks/0f ?=
a}+s
ljj/0f hUuf ejg k6\6f sDKo"6/ / jfxgx? kmgL{r/ d]lzg/L pks/0f
;DklQ ;fdfgx? / lkmS:r/ tyf cGo o; jif{ ut jif{
o; jif{sf] gf]S;fgL Joj:yf - - - - - - - - - -
o; jif{sf] yk kl/zf]wg - 49,61,115 6,05,98,693 1,82,05,623 7,12,31,132 2,03,42,392 - 5,05,66,790 22,59,05,744 16,38,03,212
114 glan a}+s lnld6]8

laqmL÷ckn]vg - - –13,69,786_ –43,82,899_ –4,49,78,074_ –7,30,793_ - –15,27,925_ –5,29,89,478_ –10,63,23,576_

k'gn{]vg - - 5,69,48,564 12,34,89,212 –2,78,71,500_ 7,43,43,071 –17,60,03,453_ –25,00,09,915_ –19,91,04,021_ –2,07,81,486_
o; jif{ k|fKt ul/Psf] - - - - - - - - - 82,59,12,342
cfiff9 d;fGt @)*) sf] df}Hbft - 14,95,52,143 29,99,89,040 33,61,57,386 33,07,80,067 24,37,04,418 - 58,70,28,932 1,94,72,11,985 1,97,33,99,739
k"“hLut lgdf0f{sf] v'b lstfaL d"No - 14,27,07,499 - - - - - - 14,27,07,499 -
cfiff9 d;fGt @)&( sf] df}Hbft 1,97,21,77,149 1,82,12,0220 40,02,53,129 16,93,76,346 33,03,60,618 10,60,94,146 4,32,78,676 33,24,40,062 3,53,61,00,347
cfiff9 d;fGt @)*) sf] df}Hbft 1,97,21,77,149 34,02,61,609 44,66,79,202 24,54,54,742 36,44,64,860 15,38,14,924 - 34,84,20,403 3,87,12,72,890
$=!$ Voflt tyf cef}lts ;DklQx? ?=
;d"x
ljj/0f Voflt ;6j]o/ cGo cfiff9 @)*) cfiff9 @)&(
vl/b ljsf; df}Hbft df}Hbft
k/n d"No
>fj0f )!, @)&* sf] df}Hbft 10,42,78,034 12,96,61,933 - - 23,39,39,967 11,26,45,776
o; jif{ yk ul/Psf] 6,58,75,689 8,46,24,998 - - 15,05,00,687 11,80,29,749
clwu|x0f (Acquisition) - 8,46,24,998 - - 8,46,24,998 1,37,51,715
k"FhLs/0f (Capitalization) 6,58,75,689 - - - 6,58,75,689 10,42,78,034
o; jif{sf] lg;u{÷ckn]vg - –5,61,43,652_ - - –5,61,43,652_ -
;dfof]hg tyf k'gd"{Nof°g - - - - - 21,34,442
o; jif{ k|flKt ul/Psf] - 5,42,25,313 - - 5,42,25,313 11,30,000
cfiff9 d;fGt @)&( sf] df}Hbft 17,01,53,724 21,23,68,592 - - 38,25,22,315 23,39,39,967

o; jif{ yk ul/Psf] - 2,32,43,636 - - 2,32,43,636 15,05,00,687

clwu|x0f (Acquisition) - 2,32,43,636 - - 2,32,43,636 8,46,24,998
k"FhLs/0f (Capitalization) - - - - - 6,58,75,689
o; jif{sf] lg;u{÷ckn]vg - –11,30,000_ - - –11,30,000_ –5,61,43,652_
;dfof]hg tyf k'gd"{Nof°g - 32,77,667 - - 32,77,667 -
o; jif{ k|flKt ul/Psf] 41,61,499 - - - 41,61,499 5,42,25,313
cfiff9 d;fGt @)*) sf] df}Hbft 17,43,15,223 23,77,59,895 - - 41,20,75,118 38,25,22,315

kl/zf]wg tyf gf]S;fgL Joj:yf
>fj0f )!, @)&* sf] df}Hbft - 6,64,17,176 - - 6,64,17,176 4,02,30,706
o; jif{sf] yk kl/zf]wg - 2,36,64,126 - - 2,36,64,126 2,29,26,028
o; ji{fsf] gf]S;fgL Joj:yf - - - - - -
lg;u{÷ckn]vg - –5,28,61,985_ - - –5,28,61,985_ -
;dfof]hg tyf k'gn{]vg - 5,07,73,647 - - 5,07,73,647 32,60,442
cfiff9 d;fGt @)&( sf] df}Hbft - 8,79,92,965 - - 8,79,92,965 6,64,17,176

o; jif{sf] gf]S;fgL Joj:yf - - - - - -
o; jif{sf] yk kl/zf]wg - 3,51,17,344 - - 3,51,17,344 2,36,64,126
lg;u{÷ckn]vg - –35,83,155_ - - –35,83,155_ –5,28,61,985_
o; jif{ k|fKt ul/Psf] - - - - - 5,07,73,647
cfiff9 d;fGt @)*) sf] df}Hbft - 11,95,27,153 - - 11,95,27,153 8,79,92,965

k"“hLut lgdf0f{sf] v'b lstfaL d"No

cfiff9 d;fGt @)&( sf] df}Hbft 17,01,53,724 12,43,75,627 29,45,29,350
cfiff9 d;fGt @)*) sf] df}Hbft 17,43,15,223 11,82,32,742 - - 29,25,47,964
jflif{s k|ltj]bg 115

qmdzM $=!$ Voflt tyf cef}lts ;DklQx?

qmdzM $=!$ Voflt tyf cef}lts ;DklQx? ?=
a}+s
ljj/0f Voflt ;6j]o/ cGo cfiff9 @)*) cfiff9 @)&(
vl/b ljsf; df}Hbft df}Hbft
k/n d"No
>fj0f )!, @)&* sf] df}Hbft - 12,67,45,081 - - 12,67,45,081 10,98,93,904
o; jif{ yk ul/Psf] 17,01,53,724 8,23,12,167 - - 25,24,65,891 12,11,29,211
116 glan a}+s lnld6]8

clwu|x0f (Acquisition) - 8,23,12,167 - - 8,23,12,167 1,68,51,177

k"FhLs/0f (Capitalization) 17,01,53,724 - - - 17,01,53,724 10,42,78,034
o; jif{sf] lg;u{÷ckn]vg - –5,61,43,652_ - - –5,61,43,652_ -
;dfof]hg tyf k'gd"{Nof°g - - - - - -
o; jif{ k|flKt ul/Psf] - 5,34,06,063 - - -
cfiff9 d;fGt @)&( sf] df}Hbft 17,01,53,724 20,63,19,659 - - 32,30,67,320 23,10,23,115

o; jif{ yk ul/Psf] - 2,19,74,533 - - 2,19,74,533 14,81,87,856
clwu|x0f (Acquisition) - 2,19,74,533 - - 2,19,74,533 8,23,12,167
k"FhLs/0f (Capitalization) - - - - - 6,58,75,689
o; jif{sf] lg;u{÷ckn]vg - –11,30,000_ - - –11,30,000_ –5,61,43,652_
;dfof]hg tyf k'gd"{Nof°g - 32,77,667 - - 32,77,667 -
o; jif{ k|flKt ul/Psf] - - - - - 5,34,06,063
cfiff9 d;fGt @)*) sf] df}Hbft 17,01,53,724 23,04,41,859 - - 40,05,95,583 40,05,95,583

kl/zf]wg tyf gf]S;fgL Joj:yf
>fj0f )!, @)&* sf] df}Hbft - 6,40,92,546 - - 6,40,92,546 3,81,44,089
o; jif{ yk kl/zf]wg - 2,31,89,622 - - 2,31,89,622 2,26,88,015
o; jif{sf] gf]S;fgL Joj:yf - - - - - -
lg;u{÷ckn]vg - –5,28,61,985_ - - –5,28,61,985_ -
;dfof]hg - - - - - -
o; jif{ k|flKt ul/Psf] - 5,03,32,476 - - 5,03,32,476 32,60,442
cfiff9 d;fGt @)&( sf] df}Hbft - 8,47,52,659 - - 8,47,52,659 6,40,92,546

o; jif{sf] gf]S;fgL Joj:yf - 3,39,70,773 - - 3,39,70,773 -
o; jif{sf] yk kl/zf]wg - - - - - 2,31,89,622
lg;u{÷ckn]vg - –35,83,155_ - - –35,83,155_ –5,28,61,985_
o; jif{ k|fKt ul/Psf] - - - - - 5,03,32,476
cfiff9 d;fGt @)*) sf] df}Hbft - 11,51,40,277 - - 11,51,40,277 8,47,52,659

k"“hLut lgdf0f{sf] v'b lstfaL d"No

cfiff9 d;fGt @)&( sf] df}Hbft 17,01,53,724 12,15,66,999 - - 29,17,20,723
cfiff9 d;fGt @)*) sf] df}Hbft 17,01,53,724 11,53,01,582 - - 28,54,55,306
$=!% :yug s/ ;DklQ ÷ bfloTj ?=
;d"x a}+s
ut jif{ @)&*–&( ut jif{ @)&*–&(
ljj/0f :yug :yug v'b :yug :yug :yug v'b :yug
s/ ;DklQ s/ bfloTj s/÷-bfloTj_ s/ ;DklQ s/ bfloTj s/÷-bfloTj_
c:yfoL leGgtf pTkGg x'g] zLif{sx?M
a}+s tyf ljQLo ;+:yfx?nfO{ k|bfg u/]sf] shf{ - - - - - -
u|fxsx?nfO{ k|bfg u/]sf] shf{ - - - - - -
nufgL ;DklQx? - - - - - -
lwtf]kqdf ul/Psf] nufgL 3,59,49,921 –1,54,30,23,817_ –1,50,70,73,896_ - –1,53,53,16,579_ –1,53,53,16,579_
;DklQ tyf pks/0f 69,23,734 –46,09,79,898_ –45,40,56,164_ 68,97,360 –46,07,91,509_ –45,38,94,149_
sd{rf/Lsf nflu kl/eflift nfe of]hgf 21,48,05,645 - 21,48,05,645 21,38,39,411 - 21,38,39,411
k6\6f bfloTjx? 73,60,097 –2,90,20,287_ –2,16,60,191_ 72,08,058 –2,90,20,287_ –2,18,12,229_
gf]S;fgL Joj:yf 2,28,33,002 - 2,28,33,002 2,28,33,002 - 2,28,33,002
cGo c:yfoL leGgtfx? - –41,53,572_ –41,53,572_ - –41,53,572_ –41,53,572_
c:yfoL leGgtfx?df :yug s/ 28,78,72,399 –2,03,71,77,575_ –1,74,93,05,176_ 25,07,77,831 –2,02,92,81,948_ –1,77,85,04,117_
Deferred tax on carry forward of unused tax losses - - - - - -
s/sf] b/df ePsf] kl/jt{gsf] sf/0fn] pTkGg - - - - - -
x'g] :yug s/
@)&*–&( sf] cGTosf] v'b :yug s/ –1,74,93,05,176_ –1,77,85,04,117_
1,74,93,05,176_ –1,77,85,04,117_
gfkmf gf]S;fg lx;fadf n]vf°g ul/Psf] 25,19,22,477 –49,41,53,758_ –24,22,31,280_ 25,07,77,831 –49,39,65,369_ –24,31,87,538_
cGo lj:t[t cfosf] ljj/0fdf n]vf°g ul/Psf] 3,59,49,921 –1,54,30,23,817_ –1,50,70,73,896_ - –1,53,53,16,579_ –1,53,53,16,579_
k"FhLdf n]vf°g ul/Psf] - - - - - -
@)&* sf] z'?jftsf] v'b :yug s/ - - –1,82,64,38,690_ - - –1,81,05,51,786_
o; jif{sf] yk÷-lkmtf{_ - - –7,71,33,514_ - - –3,20,47,668_

gfkmf gf]S;fg vftfdf n]vf°g ul/Psf] :yug s/ vr{÷-cfDbfgL_ 5,57,44,138 9,13,06,537
cGo lj:t[t cfodf n]vf°g ul/Psf] :yug s/ vr{÷-cfDbfgL_ –14,62,41,921_ –13,67,18,475_
h]yfdf n]vf°g ul/Psf]] :yug s/ vr{÷-cfDbfgL_ 24,00,58,297 24,00,58,297
qmdzM $=!% :yug s/ ;DklQ÷bfloTj
jflif{s k|ltj]bg 117
qmdzM $=!% :yug s/ ;DklQ÷bfloTj ?=

;d"x a}+s
o; jif{ @)&(–*) o; jif{ @)&(–*)
ljj/0f :yug :yug v'b :yug :yug :yug v'b :yug
s/ ;DklQ s/ bfloTj s/÷-bfloTj_ s/ ;DklQ s/ bfloTj s/÷-bfloTj_

c:yfoL leGgtf pTkGg x'g] lzif{sx?M

118 glan a}+s lnld6]8

a}+s tyf ljQLo ;+:yfx?nfO{ k|bfg u/]sf] shf{ - - - - - -

u|fxsx?nfO{ k|bfg u/]sf] shf{ - - - - - -
nufgL ;DklQx? - - - - - -
nufgL lwtf]kqx?df ul/Psf] nufgL 1,08,41,505 –1,59,77,23,360_ –1,58,68,81,855_ - –1,59,60,41,174_ –1,59,60,41,174_
;DklQ tyf pks/0f - –63,76,65,456_ –63,76,65,456_ - –63,75,97,771_ –63,75,97,771_
sd{rf/Lsf nflu kl/eflift nfe of]hgf 29,97,28,543 - 29,97,28,543 29,87,92,997 - 29,87,92,997
k6\6f bfloTjx? - 1,09,108 1,09,108 - - -
gf]S;fgL Joj:yf 1,59,96,263 - 1,59,96,263 1,59,96,263 - 1,59,96,263
cGo :yfoL leGgtfx? - - - - - -
leGgtfx? c:yfoL km/sx?sf] :yug s/ 32,65,66,310 3,70,94,568 –1,90,87,13,397_ 31,47,89,259 –2,23,36,38,944_ –1,91,88,49,685_
Deferred tax on carry forward - - - - - -
of unused tax losses
s/sf] b/df ePsf] kl/jt{gsf] sf/0fn] pTkGg - - - - - -
x'g] :yug s/
@)&(÷*) sf] cGTosf] v'b :yug s/ –1,90,87,13,397_ –1,91,88,49,685_
gfkmf gf]S;fg lx;fadf klxrfg ul/Psf] n]vf°sg 31,57,24,805 –63,75,56,348_ –32,18,31,542_ 31,47,89,259 –63,75,97,771_ –32,28,08,512_
cGo lj:t[t cfodf klxrfg ul/Psf] 1,08,41,505 –1,59,77,23,360_ –1,58,68,81,855_ - –1,59,60,41,174_ –1,59,60,41,174_
k"FhLdf klxrfg ul/Psf] - - - - - -
@)&(–*) sf] z'?jftsf] v'b :yug s/ - - –1,74,93,05,176_ - - –1,77,85,04,117_
o; jif{sf] yk÷-lkmtf{_ - - 15,94,08,221 - - 14,03,45,568

gfkmf gf]S;fg vftfdf n]vf°sg ul/Psf]] n]vf°sg :yug s/ vr{÷-cfDbfgL_ 8,41,34,578 - 7,31,90,348
cGo lj:t[t cfDbfgLsf] ljj/0fdf ePsf] :yug s/ vr{÷-cfDbfgL_ 6,47,78,157 - 6,71,55,220
h]yfdf klxrfg ePsf] :yug s/ vr{÷-cfDbfgL_ 1,04,95,485 -
 jflif{s k|ltj]bg 119

$=!^ cGo ;DklQ ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
laqmLsf nflu /flvPsf] ;DklQ - - - -
cGo u}/ a}+ls· ;DklQ - - - -
e'QmfgL lng afFsL lanx? - - - -
PsfpG6 l/l;j]an 46,06,83,528 49,62,29,382 33,74,18,941 47,19,76,857
kfs]sf] cfDbfgL - - - -
clu|d e'QmfgL tyf w/f}6L 24,23,61,129 26,50,32,896 24,10,90,414 26,35,95,467
cfos/ w/f}6L 35,21,50,129 19,98,53,692 35,21,50,129 19,98,53,692
:yug sd{rf/L vr{ 4,14,50,46,026 2,84,67,51,500 4,14,50,46,026 2,84,67,51,500
cGo ;DklQ 2,73,03,42,841 2,53,06,37,199 2,72,22,98,577 2,51,43,72,424
hDdf 7,93,05,83,654 6,33,85,04,669 7,79,80,04,088 6,29,65,49,940

$=!& a}+s tyf ljQLo ;+:yfnfO{ ltg{ afFsL /sd ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
Money Market Deposits - - - -
cGt/ a}+s ;fk6L 43,41,05,828 - 43,41,05,828 -
cGo a}+s tyf ljQLo ;+:yfsf] lgIf]k - - - -
Settlement and clearing accounts - - - -
cGo 5,84,36,06,178 3,35,36,09,544 5,84,36,06,178 3,35,36,09,544
hDdf 6,27,77,12,006 3,35,36,09,544 6,27,77,12,006 3,35,36,09,544

$=!* g]kfn /fi6« a}+snfO{ ltg{ afFsL /sd ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
g]kfn /fi6« a}+saf6 k|fKt k'g/shf{ - 4,65,74,37,355 - 4,65,74,37,355
:yfoL t/ntf ;'ljwf - - - -
g]kfn /fi6« a}Fsaf6 k|fKt clGtd C0fbftf ;'ljwf - - - -
k'gv{l/b ;Demf}tf cGtu{t laqmL ul/Psf] lwtf]kq - - - -
cGo ltg'{kg]{ /sdx? - - - -
hDdf - 4,65,74,37,355 - 4,65,74,37,355
120 glan a}+s lnld6]8

$=!( Jo'TkGg ljQLo pks/0f ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
Jofkfl/s p2]Zo ePsf - - - -
Interest Rate Swap - - - -
Currency Swap - - - -
Forward Exchange Contracts - - - -
cGo - - - -
hf]lvd Joj:yfkg p2]Zo ePsf 3,81,29,46,431 1,39,07,36,904 3,81,29,46,431 1,39,07,36,904
Interest Rate Swap - - - -
Currency Swap - - - -
Forward Exchange Contracts 3,81,29,46,431 1,39,07,36,904 3,81,29,46,431 1,39,07,36,904
cGo - - - -
hDdf 3,81,29,46,431 1,39,07,36,904 3,81,29,46,431 1,39,07,36,904

$=@) u|fxsaf6 k|fKt lgIf]k ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
;+:yfut u|fxs lgIf]k
d'2tL lgIf]k 96,55,21,00,262 90,69,29,13,008 98,03,21,00,262 90,69,29,13,008
sn lgIf]k 34,20,43,08,525 24,87,39,42,412 34,36,88,02,134 24,89,02,20,992
rNtL lgIf]k 30,64,10,91,050 27,34,30,93,947 30,64,10,91,050 27,36,30,53,947
cGo 10,30,61,47,936 14,79,04,76,713 10,30,61,47,936 14,79,04,76,713
JolQmut u|fxs lgIf]k
d'2tL lgIf]k 1,23,49,19,62,616 84,65,96,57,841 1,23,49,19,62,616 84,65,96,57,841
sn lgIf]k 95,48,24,02,688 81,97,43,67,325 95,48,24,02,688 81,97,43,67,325
rNtL lgIf]k 4,42,00,01,053 1,66,77,47,951 4,42,00,01,053 1,66,77,47,951
cGo 10,09,91,396 18,38,72,596 10,09,91,396 18,38,72,596
hDdf 3,95,19,90,05,619 3,26,18,60,71,792 3,96,84,34,99,228 3,26,22,23,10,372

$=@)=! d'b|fsf cfwf/df u|fxs lgIf]ksf] ljZn]if0f ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
g]kfnL ?k}of“ 3,84,29,01,28,003 3,14,50,19,44,797 3,85,93,46,21,520 3,14,53,81,83,378
ef/tLo ?k}of“ - - - -
cd]l/sL 8n/ 9,61,56,25,760 10,21,10,52,115 9,61,56,25,760 10,21,10,52,115
kfp08 :6ln{ª 30,70,98,888 58,04,71,133 30,70,98,888 58,04,71,133
o'/f] 63,64,58,174 60,52,28,263 63,64,58,174 60,52,28,263
hfkfgL o]g 25,39,78,485 14,08,07,249 25,39,78,485 14,08,07,249
rfO{lgh o'jfg 32,97,917 - 32,97,917 -
cGo 6,20,19,549 14,15,41,686 6,20,19,549 14,15,41,686
hDdf 3,95,16,86,06,775 3,26,18,10,45,243 3,96,81,31,00,293 3,26,21,72,83,823
ltg{ afFsL Aofh 3,03,98,844 50,26,549 3,03,98,844 50,26,549
hDdf u|fxs lgIf]k -ltg{ afFsL Aofh ;lxt_ 3,95,19,90,05,619 3,26,18,60,71,792 3,96,84,34,99,228 3,26,22,23,10,372
 jflif{s k|ltj]bg 121

$=@! ;fk6L (Borrowing) ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
:jb]zL ;fk6
g]kfn ;/sf/ - - - -
cGo ;+:yfx? - 8,10,31,06,849 - 8,10,31,06,849
cGo - - - -
hDdf - 8,10,31,06,849 - 8,10,31,06,849
ljb]zL ;fk6 - - - -
ljb]zL a}+s tyf ljQLo ;+:yf - 2,61,76,23,322 - 2,61,76,23,322
ax'kIfLo ljsf; a}+sx? - - - -
cGo ;+:yfx? - - - -
hDdf - 2,61,76,23,322 - 2,61,76,23,322
s"n hDdf - 10,72,07,30,171 - 10,72,07,30,171

$=@@ gf]S;fgL Joj:yfx? ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
Provision for Redundancy - - - -
k'g/;+/rgfsf nflu Joj:yf - - - -
sfg'gL tyf cfos/ ;DaGwL d'2f - - - -
Onerous Contracts - - - -
cGo - - - -
hDdf - - - -

$=@@=! gf]S;fgL Joj:yfx?df ePsf] 36a9 ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
o; jif{sf] z'?sf] df}Hbft - - - -
o; jif{sf] yk Joj:yf - - - -
o; jif{ vr{ ePsf] Joj:yf - - - -
o; jif{ lkmtf{ ePsf] Joj:yf - - - -
Unwind of Discount - - - -
o; jif{sf] cGTodf /x]sf] df}Hbft - - - -
122 glan a}+s lnld6]8

$=@# cGo bfloTjx? ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
sd{rf/Lsf] kl/eflift nfe bfloTj 5,52,96,181 7,42,44,393 3,73,65,268 6,29,39,197
bLw{sfnLg sd{rf/L ;'ljwf tyf labf;Fu ;DalGwt 64,28,52,937 56,60,10,763 64,28,52,937 56,54,31,660
cNksflng sd{rf/L ;'ljwf;Fu ;DalGwt - - - -
e'QmfgL lbg afFsL lanx? 90,47,86,251 1,62,20,89,230 90,47,86,251 1,62,20,89,230
Creditors and accruals 1,55,77,71,361 4,66,41,23,895 1,52,23,06,581 4,64,75,12,962
lgIf]kdf ltg{ afFsL Aofh - - - -
;fk6Ldf ltg{ afFsL Aofh - - - -
Defered grant income ;Fu ;DalGwt bfloTj - 10,47,845 - 10,47,845
e'QmfgL lbg afFsL nfefFz 54,69,50,304 86,41,72,659 54,69,50,304 79,02,82,369
ljQLo k6\6f;Fu ;DalGwt bfloTj - - - -
sd{rf/L af]g; vr{ bfloTj 1,04,14,61,990 85,52,54,412 1,04,14,61,990 85,52,54,412
cGo bfloTjx? M - - - -
z]o/wgLx?nfO{ ltg{ afFsL k|:tfljt gub nfef+z - - - -
cGo bfloTjx? 4,21,65,14,593 4,11,22,87,678 3,77,28,04,574 3,68,36,23,767
hDdf 8,96,56,33,618 12,75,92,30,876 8,46,85,27,905 12,22,81,81,442

$=@#=! kl/eflift nfe bfloTj ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
of]ubfgdf cfwfl/t bfloTjsf] cfhsf] d"No - - - -
u}/ of]ubfgdf cfwfl/t bfloTjsf] cfhsf] d"No 1,05,31,84,337 98,96,70,080 1,05,31,84,337 98,96,70,080
bfloTjsf] hDdf d"No 1,05,31,84,337 98,96,70,080 1,05,31,84,337 98,96,70,080
kl/eflift nfe bfloTjsf] nflu of]hgf ul/Psf] 1,01,58,19,069 92,22,25,900 1,01,58,19,069 92,22,25,900
;DklQsf] ahf/ d"No
v'b bfloTjsf] cfhsf] d"No 3,73,65,268 6,74,44,180 3,73,65,268 6,74,44,180
kl/eflift nfe bfloTj 3,73,65,268 6,74,44,180 3,73,65,268 6,74,44,180

$=@#=@ kl/eflift nfe bfloTjsf] nflu of]hgf ul/Psf] ;DklQ ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
Equity securities - - - -
g]kfn ;/sf/sf] a08 - - - -
a+}s lgIf]k - - - -
cGo 1,01,58,19,069 92,22,25,900 1,01,58,19,069 92,22,25,900
hDdf 1,01,58,19,069 92,22,25,900 101,58,19,069 92,22,25,900

$=@#=# kl/eflift nfe bfloTjsf] cfhsf] d"Nodf kl/jt{g ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
o; jif{sf] z'?sf] df}Hbft 98,96,70,080 96,07,59,841 98,96,70,080 96,07,59,841
Actuarial d'Nof°g –2,14,35,422_ –3,20,21,047_ –2,14,35,422_ –3,20,21,047_
kl/eflift nfe bfloTjsf] nflu of]hgf ul/Psf] –6,46,53,968_ –9,38,89,908_ –6,46,53,968_ –9,38,89,908_
;DklQaf6 ePsf] nfesf] e'QmfgL
;]jf tyf Aofh vr{ 14,96,03,647 15,48,21,194 14,96,03,647 15,48,21,194
o; jif{sf] cGTosf] df}Hbft 1,05,31,84,337 98,96,70,080 1,05,31,84,337 98,96,70,080
 jflif{s k|ltj]bg 123

$=@#=$ of]hgf u/]sf] ;DklQsf] Fair Value df ePsf] yk36 ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
o; jif{sf]] z'?sf] df}Hbft 88,95,05,793 89,94,14,596 88,95,05,793 89,94,14,596
of]hgfdf ul/Psf] of]ubfg 19,09,67,244 11,67,01,212 19,09,67,244 11,67,01,212
of]hgfaf6 ePsf] e'QmfgL –6,46,53,968_ –9,38,89,908_ –6,46,53,968_ –9,38,89,908_
Actuarial d'Nof°gsf] gfkmf÷gf]S;fgL - - - -
of]hgf u/]sf] ;DklQaf6 x'g] k|ltkmn - - - -
o; jif{sf] cGTosf] df}Hbft 1,01,58,19,069 92,22,25,900 1,01,58,19,069 92,22,25,900

$=@#=% gfkmf÷gf]S;fg lx;fadf n]vf°g ul/Psf] /sd ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
;]jf vr{ 6,33,35,665 7,20,85,290 6,33,35,665 7,20,85,290
kl/eflift nfe bfloTjsf] Aofh vr{ 8,62,67,982 8,27,35,904 8,62,67,982 8,27,35,904
of]hgf u/]sf] ;DklQaf6 x'g] k|ltkmn - - - -
hDdf 14,96,03,647 15,48,21,194 14,96,03,647 15,48,21,194

$=@#=^ lj:t[t gfkmf ÷gf]S;fg lx;fadf n]vf°g ul/Psf] /sd ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
Actuarial d'Nof°gsf] gfkmf÷gf]S;fgL –2,14,35,422_ –3,20,21,047_ –2,14,35,422_ –3,20,21,047_
hDdf –2,14,35,422_ –3,20,21,047_ –2,14,35,422_ –3,20,21,047_

$=@#=& Actuarial d'Nof°gsf] wf/0ffx?

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
Discount b/ 10Ü 9Ü 10Ü 9Ü
of]hgf u/]sf] ;DklQsf] ;Defljt k|ltkmn b/ 0Ü 0Ü 0Ü 0Ü
tna a9f]Q/Lsf] b/ 8Ü 8Ü 8Ü 8Ü
Withdrawal sf] b/ 5Ü 5Ü 5Ü 5Ü

$=@$ hf/L u/]sf] C0fkq

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
ahf/ d"Nodf juL{s[t - - - -
Amortised Cost df juL{s[t 6,48,69,82,412 6,48,48,43,749 6,48,69,82,412 6,48,48,43,749
hDdf 6,48,69,82,412 6,48,48,43,749 6,48,69,82,412 6,48,48,43,749
124 glan a}+s lnld6]8

$=@% Subordinated bfltTjx? ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
lkmtf{ x'g] cu|flwsf/ z]o/ - - - -
lkmtf{ gx'g] Cumulative cu|flwsf/ z]o/sf] bfloTj - - - -
cGo - - - -
hDdf - - - -

$=@^ z]o/ kF"hL ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
;fwf/0f z]o/ 27,05,69,96,729 22,83,29,08,632 27,05,69,96,729 22,83,29,08,632
kl/jt{gLo cu|flwsf/ z]o/sf] h]yf - - - -
lkmtf{ gx'g] cu|flwsf/ z]o/sf] h]yf - - - -
e'QmfgL ldlt gePsf C0fkqsf] h]yf - - - -
hDdf 27,05,69,96,729 22,83,29,08,632 27,05,69,96,729 22,83,29,08,632

$=@^=! ;fwf/0f z]o/ ?=

a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
clws[t k"FhL 28,00,00,00,000 23,00,00,00,000
@*,)),)),))) ;fwf/0f z]o/ k|lt z]o/ ?=!)) sf b/n]
hf/L k"FhL 27,05,69,96,729 22,83,29,08,632
@&,)%,^(,(^&=@( ;fwf/0f z]o/ k|lt z]o/ ?=!)) sf b/n]
r'Qmf k"FhL 27,05,69,96,729 22,83,29,08,632
@&,)%,^(,(^&=@( ;fwf/0f z]o/ k|lt z]o/ ?=!)) sf b/n]
hDdf 27,05,69,96,729 22,83,29,08,632

$=@^=@ ;fwf/0f z]o/ :jfldTj ?=

a}+s
@)*) cfiff9 #! @)&( cfiff9 #@
ljj/0f k|ltzt /sd k|ltzt /sd
:jb]zL :jfldTj 52.35 14,16,47,92,911 52 .35 11,95,34,11,616
g]kfn ;/sf/ - - - -
s ju{sf] O{hfhtk|fKt ;+:yfx? - - - -
cGo O{hfhtk|fKt ;+:yfx? - - - -
cGo ;+:yfx? 8.69 2,35,14,39,539 8.69 1,98,43,37,848
;j{;fwf/0f hgtf 41.56 11,24,48,74,422 41.56 9,48,93,45,782
cGo 2.10 56,84,78,950 2.10 47,97,27,986
ljb]zL :jfldTj /x]sf] 47.65 12,89,22,03,818 47.65 10,87,94,97,016
hDdf 100 27,05,69,96,729 100 22,83,29,08,632
 jflif{s k|ltj]bg 125

$=@^=@ ;fwf/0f z]o/ :jfldTj ?=

a}+s
@)*) cfiff9 #! @)&( cfiff9 #@
ljj/0f k|ltzt /sd k|ltzt /sd
Pg=aL= -O{G6/g]zgn_ ln= 39.44 10,67,06,24,284 39.44 9,00,47,46,200
cfO{=Pkm=cfO{=;L= a}+s, kL=Pn=;L, a·nfb]z 7.77 2,10,17,26,406 7.77 1,77,36,08,800
/fli6«o aLdf sDkgL ln= 7.63 2,06,36,98,681 7.54 1,72,24,21,400
lgjf{0f s'df/ rf}w/L 0.70 18,97,45,900 0.70 16,01,23,200
j?0f rf}w/L 0.67 18,08,98,500 0.67 15,26,57,000

$=@& hu]8f tyf sf]ifx? ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
j}wflgs hu]8f sf]if 13,92,81,54,820 12,62,87,94,796 13,90,53,22,355 12,62,43,22,355
;6xL 36a9 sf]if 78,77,12,612 75,21,12,612 78,77,12,612 75,21,12,612
;+:yfut ;fdflhs pQ/bfloTj hu]8f sf]if 13,35,24,106 9,07,24,131 13,21,08,610 9,03,91,687
k"FhL lkmtf{ hu]8f sf]if - - - -
lgodgsf/L sf]if (Regulatory Reserve) 3,62,97,39,942 2,42,83,35,793 3,62,97,39,942 2,42,83,35,793
nufgL ;dfof]hg sf]if 67,20,573 55,80,742 67,20,573 55,80,742
k"FhL hu]8f sf]if 12,00,61,832 12,00,61,832 12,00,61,832 12,00,61,832
;DklQ k'gd"{Nof°g sf]if 56,01,36,025 56,01,36,025 56,01,36,025 56,01,36,025
ahf/ d"No sf]if 3,71,53,14,234 3,56,88,17,601 3,72,40,96,070 3,58,24,05,352
nfef+z ;dLs/0f sf]if - - - -
kl/eflift nfe bfloTjsf] Actuarial gfkmf -gf]S;fg_ –3,29,57,643_ –4,79,62,439_ –3,29,57,643_ –4,79,62,439_
ljz]if hu]8f sf]if 51,41,156 51,41,156 51,41,156 51,41,156
cGo hu]8f sf]ifx? 3,90,52,36,641 7,14,17,99,260 3,83,05,40,723 7,12,85,93,428
hDdf 26,75,87,84,299 27,25,35,41,510 26,66,86,22,255 27,24,91,18,543

$=@&=! cGo hu]8f sf]ifx? ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
e}k/L cfpg] hu]8f 2,23,73,837 2,13,73,837 2,23,73,837 2,13,73,837
C0fkq lkmtf{ hu]8f sf]if 2,25,67,40,221 1,33,33,33,332 2,25,67,40,221 1,33,33,33,332
Aofhb/ cGt/ sf]if 25,78,000 25,78,000 25,78,000 25,78,000
sd{rf/L tflnd tyf j[l4 ljsf; sf]if 2,40,83,355 2,26,30,408 2,40,83,355 2,26,30,408
k"FhL ;dfof]hg sf]if 1,52,47,65,309 5,74,86,77,851 1,52,47,65,309 5,74,86,77,851
cGo hu]8f sf]if 7,46,95,918 1,32,05,832 - -
hDdf 3,90,52,36,641 7,14,17,99,260 3,83,05,40,723 7,12,85,93,428

$=@&=!=! sd{rf/L tflnd tyf j[lQ ljsf; sf]ifdf ePsf] 36a9 ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
o; jif{sf] z'?jftdf /x]sf] df}Hbft 2,26,30,408 71,13,005 2,26,30,408 71,13,005
clgjfo{ ?kdf vlr{g' kg]{ tflnd vr{ ah]6 4,13,70,667 6,32,62,333 4,13,70,667 6,32,62,333
tflnd vr{sf nflu pknAw hDdf /sd 6,40,01,075 7,03,75,338 6,40,01,075 7,03,75,338
36fp M o; jif{sf] tflnd vr{ –3,99,17,720_ –4,77,44,931_ –3,99,17,720_ –4,77,44,931_
cf=j= sf] cGTodf sf]ifdf /x]sf] df}Hbft 2,40,83,355 2,26,30,408 2,40,83,355 2,26,30,408
126 glan a}+s lnld6]8

$=@* e}k/L cfpg] bfloTj tyf k|lta4tf ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
e}k/L cfpg] bfloTj 1,54,67,58,36,633 1,64,08,39,56,071 1,54,67,58,36,633 1,64,08,39,56,071
l:js[t geO{ k|jfx gePsf ;'ljwfx? 83,46,18,29,707 84,73,65,94,750 83,46,18,29,707 84,73,65,94,750
k"FhL k|ltj4tf - - - -
k6\6f k|ltj4tf 2,55,21,94,798 2,35,18,43,714 2,55,21,94,798 2,35,18,43,714
d'2f dfldnf - - - -
hDdf 2,40,68,98,61,138 2,51,17,23,94,535 2,40,68,98,61,138 2,51,17,23,94,535

$=@*=! e}k/L cfpg] bfloTj ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
Acceptance and Documentary Credit 29,57,18,42,234 26,43,61,24,674 29,57,18,42,234 26,43,61,24,674
sn]S;gdf /x]sf] lanx? 2,09,58,97,076 1,64,61,05,612 2,09,58,97,076 1,64,61,05,612
Forward Exchange Contracts 3,81,29,46,431 1,39,07,36,904 3,81,29,46,431 1,39,07,36,904
hdfgt 94,32,13,63,374 1,12,09,45,28,133 94,32,13,63,374 1,12,09,45,28,133
k|Tofe"lt k|ltj4tf - - - -
cGo k|ltj4tf 24,87,37,87,518 22,51,64,60,749 24,87,37,87,518 22,51,64,60,749
hDdf 1,54,67,58,36,633 1,64,08,39,56,071 1,54,67,58,36,633 1,64,08,39,56,071

$=@*=@ l:js[t eO{ k|jfx gePsf] ;'ljwfx? ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
shf{ 59,78,91,35,665 69,28,20,72,860 59,78,91,35,665 69,28,20,72,860
clwljsif{ shf{ 22,27,34,21,076 14,38,56,00,231 22,27,34,21,076 14,38,56,00,231
qm]l86 sf8{ shf{ 1,39,92,72,966 1,06,89,21,660 1,39,92,72,966 1,06,89,21,660
k|lttkq - - - -
hdfgt - - - -
hDdf 83,46,18,29,707 84,73,65,94,750 83,46,18,29,707 84,73,65,94,750

$=@*=# k"FhL k|ltjåtf ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
l:y/ ;DklQ tyf sfof{no pks/0f;Fu ;DalGwt
:jLs[t tyf ;Demf}tf ul/Psf] - - - -
:jLs[t t/ ;Demf}tf gePsf] - - - -
hDdf - - - -
cef}lts ;DklQ;Fu ;DalGwt - - - -
:jLs[t tyf ;Demf}tf ul/Psf] - - - -
:jLs[t t/ ;Demf}tf gePsf] - - - -
hDdf - - - -
s"n hDdf - - - -
 jflif{s k|ltj]bg 127

$=@*=$ k6\6f k|ltj4tf ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
;~rfng k6\6fsf] k|ltj4tf
/2 gx'g] ;~rfng k6\6f cGtu{tsf] axfn
Ps jif{ ggf3]sf] - - - -
Ps jif{ b]lv kfFr jif{ ;Ddsf] - - - -
kfFr jif{ eGbf a9L - - - -
hDdf - - - -
ljQLo k6\6fsf] k|ltj4tf
/2 gx'g] ljQLo k6\6f cGtu{tsf] axfn - - - -
Ps jif{ ggfu]sf] 23,04,73,084 22,19,35,300 23,04,73,084 22,19,35,300
Ps jif{ b]lv kfFr jif{ ;Ddsf] 1,00,20,50,047 1,09,79,60,117 1,00,20,50,047 1,09,79,60,117
kfFr jif{ eGbf a9L 1,31,96,71,667 1,03,19,48,298 1,31,96,71,667 1,03,19,48,298
hDdf 2,55,21,94,798 2,35,18,43,714 2,55,21,94,798 2,35,18,43,714
s"n hDdf 2,55,21,94,798 2,35,18,43,714 2,55,21,94,798 2,35,18,43,714

$=@*=% ;Defljt bfloTj -cfos/_

7"nf s/bftf sfof{non] a}+sn] k|To]s jif{ bflvnf u/]sf] :jod\ s/ lgwf{/0f ljj/0fsf] rf/ jif{ leq ;+zf]wg ug{ ;Sb5 .
;+zf]wgsf avt, sfof{non] s/ bfloTjdf cfjZos kl/jt{gsf nflu ;+zf]lwt s/ lgwf{/0f cfb]z hf/L ug{ ;S5 . oBlk,
a}+sn] o:tf lg0f{osf] lj?4 k'g/fj]bg ug{ ;S5 . k'g/fj]bg ug]{ k|lqmofdf qmlds ?kdf z'?df cfGtl/s /fh:j ljefusf]
dxflgb]{zssf] k|zf;sLo k'g/fjnf]sgsf] nflu lgj]bg, tTkZrft\ /fhZj GofofwLs/0fdf k'g/fj]bg tyf clGtddf ;jf]{Rr
cbfntdf k'g/fj]bg ug{'kg]{ x'G5 .
jf;nft ldlt;Dd, a}+ssf] cfo jif{ @)^@÷^# ;Ddsf] ;+:yfut s/ bfloTj 7"nf s/bftf sfof{noaf6 s/ k/LIf0f eO{ r'Qmf k|dfl0ft
ul/;s]sf] 5 . ;fy}, 7"nf s/bftf sfof{non] cfo jif{ @)&%÷&^ ;Ddsf] ;+zf]lwt s/ lgwf{/0f ul/;s]sf] 5 . oBlk a}+sn] cfo
jif{ @)^#÷^$ kl5sf ;a} ;+zf]lwt s/ lgwf{/0f cfb]zx? lj?4 ;DalGwt lgsfo ;dIf k'g/fj]bg u/]sf] 5 . a}+sn] k'g/fj]bg
u/]sf jif{x?sf] s"n s/ bfloTj ?= ! ca{ @ s/f]8 (% nfv *( xhf/ /x]sf] 5.
128 glan a}+s lnld6]8

$=@( Aofh cfDbfgL ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
gub tyf ;f] ;/xsf] nufgLaf6 k|fKt 13,67,60,166 1,27,65,130 13,11,38,604 1,04,35,775
g]kfn /fi6« a}+saf6 k|fKt x'g] 1,02,41,881 20,89,856 1,02,41,881 20,89,856
dfu tyf cNk ;"rgfdf k|fKt x'g] /sdaf6 k|fKt 38,14,17,463 16,83,59,114 38,14,17,463 16,83,59,114
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6af6 - - - -
k|fKt
u|fxsnfO{ k|bfg u/]sf] shf{ tyf ;fk6af6 k|fKt 41,14,27,75,554 20,93,05,96,894 41,14,27,75,554 20,93,05,96,894
nufgL pks/0faf6 k|fKt 3,89,45,56,993 1,88,08,65,549 3,73,87,44,779 1,80,27,04,513
sd{rf/LnfO{ k|bfg u/]sf] shf{ tyf ;fk6af6 k|fKt 33,33,72,091 22,43,77,997 33,33,72,091 22,43,77,997
cGo Aofh cfDbfgL 51,34,72,392 20,18,36,233 51,34,72,392 20,21,82,913
hDdf Aofh cfDbfgL 46,41,25,96,540 23,42,08,90,773 46,25,11,62,764 23,34,07,47,062
gf]6 M u|fxsnfO{ k|bfg u/]sf] shf{ tyf ;fk6af6 cflh{t Aofh cfDbfgLdf ljQLo ;+:yfx?af6 kfPsf] Aofh cfDbfgL ;d]l6Psf] 5 .

$=#) Aofh vr{ ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
a}+s tyf ljQLo ;+:yfaf6 k|fKt ePsf] ;fk6L 28,78,32,804 23,54,21,499 28,78,32,804 23,54,21,499
g]kfn /fi6« a}+saf6 k|fKt shf{ 5,81,97,181 12,31,60,983 5,81,97,181 12,31,60,983
u|fxssf] lgIf]k 27,55,68,68,366 13,56,10,37,678 27,55,92,62,245 13,56,97,13,959
;fk6L 1,54,59,404 5,55,62,442 1,54,59,404 5,55,62,442
C0fkq hf/L ul/Psf] 58,15,68,640 36,70,53,454 58,15,68,640 36,70,53,454
Subordinated Liabilities - - - -
cGo Aofh vr{ 13,63,424 7,17,83,202 - 7,09,63,334
hDdf 28,50,12,89,819 14,41,40,19,258 28,50,23,20,274 14,42,18,75,671
gf]6 M lgIf]ksf] Aofh vr{df a}+s tyf ljQLo ;+:yfsf] lgIf]kdf ePsf] Aofh vr{ klg ;dfj]z ul/Psf] 5 .

$=#! z"Ns tyf sld;g cfo ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
shf{ k|zf;g z'Ns 81,88,70,898 49,29,42,808 81,88,70,898 49,29,42,808
;]jf z'Ns 3,27,93,245 2,91,92,490 3,27,93,245 2,91,92,490
;xljQLos/0f z'Ns - - - -
k|ltj4tf z'Ns 43,67,833 37,02,412 43,67,833 37,02,412
DD/TT/SWIFT z'Ns 4,78,70,130 3,91,61,033 4,78,70,130 3,91,61,033
qm]l86 sf8{÷ATM lgisfzg tyf gljs/0f z'Ns 85,22,57,477 62,73,70,137 85,22,57,477 62,73,70,137
clud| e'QmfgL tyf SWAP z'Ns - - - -
Investment banking fees 11,47,52,710 15,55,76,827 - -
;DklQ Joj:yfkg z'Ns - - - -
bnfnL z'Ns - - - -
ljk|]z0f z'Ns 19,20,91,852 12,41,39,345 19,20,91,852 12,41,39,345
k|lttkq sld;g 31,12,86,887 21,87,42,909 31,12,86,887 21,87,42,909
hdfgtkq lgisfz0f z'Ns 96,38,47,321 28,74,73,399 96,38,47,321 28,74,73,399
z]o/ lgisfzg tyf k|Tofe'lt sld;g 97,56,784 62,98,836 - -
ns/ ef8f 2,77,21,255 2,12,93,681 2,77,21,255 2,12,93,681
cGo sld;g tyf z'Ns 32,13,95,113 20,58,57,338 29,47,38,739 19,92,55,749
hDdf 3,69,70,11,505 2,21,17,51,216 3,54,58,45,637 2,04,32,73,963
 jflif{s k|ltj]bg 129

$=#@ z"Ns tyf sld;g vr{ ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
ATM Joj:yfkg z'Ns 66,06,938 59,87,481 66,06,938 59,87,481
le;f÷df:6/ sf8{ z'Ns 55,66,23,099 34,83,28,718 55,66,23,099 34,83,28,718
hdfgt sld;g - - - -
bnfnL z'Ns - - - -
DD/TT/SWIFT z'Ns 1,76,89,090 1,33,37,737 1,76,89,090 1,33,37,737
ljk|]z0f z'Ns tyf sld;g 2,88,41,678 2,41,68,664 2,88,41,678 2,41,68,664
cGo z'NS tyf sld;g vr{ 6,48,10,610 9,13,63,563 4,12,93,228 7,25,53,129
hDdf z'Ns tyf sld;g vr{ 67,45,71,415 48,31,86,163 65,10,54,033 46,43,75,729

$=## v'b Jofkfl/s cfDbfgL ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
Jofkfl/s ;DklQsf] ahf/ d"Nodf ePsf] kl/jt{g –87,97,673_ –9,49,31,904_ - -
Jofkfl/s ;DklQsf] lg;u{df ePsf] gfkmf÷-gf]S;fg_ 3,15,11,270 2,85,15,807 - -
Jofkfl/s ;DklQaf6 ePsf] Aofh cfDbfgL - - - -
Jofkfl/s ;DklQaf6 ePsf] nfef+z cfDbfgL - - - -
ljb]zL d'b|f ;6xL n]gb]gdf gfkmf÷-gf]S;fg_ 48,65,60,448 56,49,90,054 48,65,60,448 56,49,90,054
cGo - - - -
hDdf 50,92,74,045 49,85,73,957 48,65,60,448 56,49,90,054

$=#$ cGo ;~rfng cfDbfgL ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
ljb]zL d'b|f k'gd"{Nof°gdf ePsf] gfkmf 14,22,82,080 13,00,69,994 14,22,82,080 13,00,69,994
nufgL lwtf]kq laqmLdf gfkmf÷-gf]S;fg_ 9,48,55,229 37,46,416 9,48,55,229 –21,64,390_
nufgL p2]Zosf l:y/ ;DklQsf] ahf/ d"No - - - -
kl/jt{gnn] ePsf] gfkmf÷-gf]S;fg_
O{lSj6L pks/0faf6 ePsf] nfef+z cfDbfgL 11,30,60,407 19,77,63,997 14,33,75,638 20,66,24,267
;DklQ tyf sfof{no pks/0fsf] lg;u{af6 cfDbfgL –3,45,60,390_ –44,51,385_ –3,45,60,390_ –44,51,385_
nufgL p2]Zosf l:y/ ;DklQsf] lg;u{af6 cfDbfgL 59,65,792 - 59,65,792 -
;~rfng k6\6f cfDbfgL - - - -
;'g tyf rfFbL laqmLdf gfkmf÷gf]S;fg 1,39,87,188 1,63,97,206 1,39,87,188 1,63,97,206
ns/ ef8f - - - -
cGo ;~rfng cfDbfgL 1,84,096 6,43,06,252 - 6,39,34,437
hDdf 33,57,74,402 40,78,32,480 36,59,05,537 41,04,10,129
130 glan a}+s lnld6]8

$=#% shf{ tyf cGo ;DklQdf ePsf] gf]S;fgL Joj:yf ÷-lkmtf{_ ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
a+}s tyf ljQLo ;+:yfnfO{ k|bfg u/]sf] shf{ tyf –2,74,47,239_ 2,32,52,078 –2,74,47,239_ 2,32,52,078
;fk6df gf]S;fgL Joj:yf÷-lkmtf{_
u|fxsnfO{ k|bfg u/]sf] shf{df gf]S;fgL 5,45,33,88,124 1,09,47,34,513 5,45,33,88,124 1,09,47,34,513
Joj:yf÷-lkmtf{_
ljQLo nufgLdf gf]S;fgL Joj:yf÷-lkmtf{_ - - - -
a+}s tyf ljQLo ;+:yfdf u/]sf] Placement sf] - - - -
gf]S;fgL Joj:yf÷-lkmtf{_
;DklQ tyf ;fwgdf gf]S;fgL Joj:yf÷-lkmtf{_ - - - -
Voflt tyf cef}lts ;DklQdf gf]S;fgL Joj:yf÷-lkmtf{_ - - - -
nufgL ;DklQdf gf]S;fgL Joj:yf÷-lkmtf{_ - - - -
cGo ;DklQdf gf]S;fgL Joj:yf÷-lkmtf{_ 3,28,263 8,36,485 3,28,263 8,36,485
hDdf 5,42,62,69,148 1,11,88,23,076 5,42,62,69,148 1,11,88,23,076

$=#^ sd{rf/L vr{ ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
tna 91,67,26,906 54,32,26,981 90,20,13,943 52,75,77,263
eQf 1,35,82,79,638 87,76,01,646 1,33,89,00,432 85,14,44,985
pkbfg vr{ 24,30,63,489 15,63,30,506 24,16,70,301 15,48,21,194
;~ro sf]if 9,18,52,068 5,45,69,396 9,02,12,941 5,27,57,742
kf]zfs vr{ 4,15,08,308 2,32,40,000 4,15,08,308 2,32,40,000
tflnd tyf j[lQ ljsf; vr{ 3,55,38,098 3,59,05,062 3,50,01,651 3,48,35,254
;l~rt labf afktsf] e'QmfgL 21,13,32,119 8,86,09,425 21,04,62,395 8,68,14,233
cf}ifwf]krf/ vr{ 45,75,080 38,31,361 45,75,080 38,31,361
aLdf vr{ 2,23,42,128 1,64,92,420 2,14,64,206 1,55,96,356
sd{rf/L k|f]T;fxg vr{ 40,63,113 - 40,63,113 -
gubdf /fkm;fkm x'g] z]o/df cfwfl/t e'QmfgL - - - -
k]G;g vr{ - - - -
NFRS cGtu{tsf] ljQLo vr{ 51,34,72,392 20,21,82,913 51,34,72,392 20,21,82,913
sd{rf/L;Fu ;DalGwt cGo vr{ 9,38,52,898 98,42,152 9,05,08,331 72,05,695
cl3Nnf] jif{x?sf] sd{rf/L af]g; - - - -
hDdf 3,53,66,06,237 2,01,18,31,862 3,49,38,53,093 1,96,03,06,996
sd{rf/L af]g; 1,04,60,57,964 70,74,98,532 1,03,12,45,537 69,86,18,048
s"n hDdf 4,58,26,64,202 2,71,93,30,394 4,52,50,98,630 2,65,89,25,044
 jflif{s k|ltj]bg 131

$=#& cGo ;~rfng vr{ ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
;~rfns ;ldltsf] a}7s eQf 63,42,680 69,33,670 59,13,000 65,30,170
;~rfns ;ldltsf] cGo vr{ 53,77,705 33,25,452 53,77,705 33,25,452
n]vfk/LIf0f z'Ns 41,91,500 25,15,000 40,11,500 22,22,000
n]vfk/LIf0f ;DaGwL cGo vr{ - 2,165 - -
k]zfut tyf sfg"gL vr{ 5,21,41,324 5,87,17,153 5,14,05,410 5,83,47,998
cGo k|zf;lgs vr{ 1,20,88,26,589 82,19,24,196 1,18,79,23,383 78,30,25,617
;~rfng k6\6f (Lease) vr{ 15,12,90,786 10,75,16,534 15,03,46,495 10,59,42,217
nufgL p2]Zo ePsf] l:y/ ;DklQs]f ;~rfng vr{ - - - -
;+:yfut ;fdflhs pQ/bfloRj vr{ 2,23,32,438 9,52,198 2,23,32,438 -
Onerous lease provisions - - - -
cGo vr{ 10,61,24,116 7,07,64,416 10,14,52,922 6,44,06,831
hDdf 1,55,66,27,138 1,07,26,50,784 1,52,87,62,853 1,02,38,00,285

$=#&=! cGo k|zf;lgs vr{ ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
lah'nL / kfgL 8,62,70,027 4,81,77,713 7,30,70,358 4,71,32,403
dd{t tyf ;Def/
-s_ ejg 74,87,688 40,88,104 70,97,319 39,73,188
-v_ ;jf/L ;fwg 1,11,59,908 62,34,248 1,11,59,908 60,45,981
-u_ sDKo'6/ tyf ;DalGwt pks/0fx? 3,54,614 12,74,630 3,54,614 11,23,889
-3_ sfof{no pks/0f tyf kmlg{r/ 3,94,41,245 1,72,13,263 3,94,41,245 1,70,59,519
-ª_ cGo - - - -
aLdf 7,49,18,287 4,47,56,002 7,47,45,548 4,46,53,694
kf]i6]h, 6]n]S;, 6]lnkmf]g / ofS; 7,06,85,898 5,15,25,677 7,00,20,721 5,05,64,021
d;nGb tyf 5kfO{ 7,75,47,792 5,95,06,440 7,67,33,496 5,82,60,905
kqklqsf tyf k':ts 1,96,233 64,307 1,62,648 29,232
lj1fkg vr{ 7,53,08,319 7,39,14,337 7,36,97,279 7,14,61,966
bfg tyf bftJo - - - -
;'/Iff vr{ 19,98,94,232 14,25,30,519 19,98,94,232 14,20,05,267
shf{, lgIf]k ;'/If0f k|Lldod 10,04,33,375 5,08,17,862 10,04,33,375 5,08,17,862
e|d0f eQf / vr{ 1,85,40,770 72,71,844 1,83,80,085 70,74,018
u|fxs dgf]/~hg 1,30,53,312 1,74,02,876 1,30,53,312 1,74,02,876
;fwf/0f;ef ;DaGwL vr{ 29,20,169 17,58,196 29,20,169 17,58,196
cGo vr{ M
-s_ k|fof]hg 1,33,94,180 1,07,48,903 1,33,94,180 1,07,48,903
-v_ s/f/ ;]jf vr{ 17,55,57,819 11,18,44,613 17,33,88,507 11,04,35,420
-u_ OGwg vr{ 5,83,12,734 2,90,20,958 5,74,59,766 2,83,75,858
-3_ ;/;kmfO 3,54,87,460 2,89,87,066 3,52,72,734 2,88,52,581
-ª_ k|fljlws÷k]zfut ;]jf z'Ns 4,15,30,975 5,76,83,107 4,15,82,959 2,87,25,746
-r_ lrof kfg vr{ 2,22,38,438 1,34,68,343 2,16,24,594 1,29,90,051
-5_ ;jf/L ;fwg btf{ tyf gljs/0f 75,75,142 53,02,668 75,18,362 52,20,168
-h_ ;6j]o/ subscription vr{ 6,48,50,556 3,41,66,822 6,48,50,556 3,41,48,177
-em_ v'b|f vl/b 1,16,67,416 41,65,696 1,16,67,416 41,65,696
hDdf 1,20,88,26,589 82,19,24,196 1,18,79,23,383 78,30,25,617
132 glan a}+s lnld6]8

$=#* x|f;s6\6L tyf kl/zf]wg (Depreciation and Amortisation) ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
l:y/ ;DklQ tyf sfof{no pks/0fsf] x|f;s6\6L 48,18,53,810 37,64,91,113 47,25,89,090 36,68,40,411
nufgL p2]Zosf l:y/ ;DklQsf] x|f;s6\6L - - - -
cef}lts ;DklQsf] kl/zf]wg 3,13,89,012 2,38,27,976 3,06,20,523 2,31,89,622
hDdf 51,32,42,822 40,03,19,089 50,32,09,613 39,00,30,033

$=#( u}/ ;~rfng cfDbfgL ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
ckn]vg ul/Psf] shf{sf] c;'nLaf6 4,33,33,964 87,01,513 4,33,33,964 87,01,513
cGo cfDbfgL (Share of profits of associates, 8,89,163 3,28,94,678 - -
net of taxes)
hDdf 4,42,23,127 4,15,96,191 4,33,33,964 87,01,513

$=$) u}/ ;~rfng vr{ ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
shf{ ckn]vg 21,07,19,586 - 21,07,19,586 -
Redundancy Joj:yf - - - -
k'g/;+/rfgfsf] vr{ - - - -
cGo vr{ 6,41,64,375 27,30,446 6,41,64,375 27,30,446
hDdf 27,48,83,961 27,30,446 27,48,83,961 27,30,446

$=$! cfo s/ vr{ ?=

;d"x a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@
o; jif{sf] s/ vr{
rfn' jif{ 2,86,04,99,300 1,99,87,58,418 2,80,30,83,329 1,94,02,31,711
klxn]sf jif{{x?sf] ;dfof]hg 2,69,197 29,88,880 - -
:yug s/ vr{ 7,31,90,348 - 7,31,90,348 -
Origination and reversal of temporary differences 1,09,44,231 5,57,44,138 - 9,13,06,537
s/sf] b/df km]/abn - - - -
Recognition of previously unrecognised tax losses - - - -
hDdf s/ vr{ 2,94,49,03,076 2,05,74,91,435 2,87,62,73,677 2,03,15,38,248
 jflif{s k|ltj]bg 133

$=$!=! cfo s/ vr{ / a}+ssf] gfkmf ÷gf]S;fg lx;fadf ePsf] gfkmfsf] lx;faldnfg ?=
a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
a}+ssf] gfkmf÷gf]S;fg lx;fadf s/ cl3sf] d'gfkmf 9,28,12,09,837 6,28,75,62,436
hf]8M cfos/ k|of]hgsf] nfuL cdfGo x'g] vr{x?
rGbf tyf ;fdflhs pQ/bfloTj;Fu ;DalGwt vr{x? - -
labf Joj:yfdf ePsf] yk -36_ 7,74,21,277 17,42,01,969
pkbfg Joj:yfdf ePsf] yk -36_ - -
l:y/ ;DklQsf] laqmLdf ePsf] gf]S;fgL 3,67,57,413 45,06,703
gfkmf gf]S;fg lx;fadf vr{ n]lvPsf] k"FhLs[t ug{'kg{] k|s[|ltsf] vr{ 66,48,718 17,14,844
;~rfng k6\6f cGtu{tsf] bfloTj - -
cfos/ P]g adf]lhd bfaL gx'g] dd{t ;'wf/ vr{ - -
cfos/ P]g adf]lhd bfaL gx'g] x|f;s6\6L vr{ 24,66,18,707 39,00,30,033
PsfpG6 l/l;j]ansf] Joj:yf 3,28,263 8,36,485
nufgLsf nflu Joj:yf - -
lwtf]kq laqmLaf6 gfkmf -SOCI dfkm{t\ _ 6,41,70,462 7,09,63,334

36fpM s/ gnfUg] cfox?

cGo ;DklQsf] Joj:yfaf6 lkmtf{ - -
@)%* cl3sf] pkbfg afktsf] e'QmfgL –26,86,373_ –45,04,983_
cfos/ P]g adf]lhd bfaL x'g] yk x|f;s6\6L vr{ –26,14,23,072_ –21,40,48,209_
l:y/ ;DklQsf] laqmLdf ePsf] gfkmf - –1,55,206_
clGtd s/ s6\6L x'g] a}7s eQf - –2,65,625_
clGtd s/ s6\6L x'g] nfef+z cfDbfgL –7,98,60,204_ –44,84,059_
pkbfg Joj:yfdf ePsf] yk -36_ –2,55,73,929_ –3,81,19,982_
C0fkq lgisfzg vr{ - -
sf]le8 /fxt sf]ifdf of]ubfg - –20,0798706_
s"n s/of]Uo cfDbfgL 9,34,36,11,098 6,46,74,39,035
s/of]Uo cfosf] #)∞ n] x'g] rfn' cfos/ 2,80,30,83,329 1,94,02,31,711
:yug s/ vr{÷-cfDbfgL_ - 9,13,06,537
hDdf s/ vr{ 2,80,30,83,329 2,03,15,38,248
jf:tljs s/sf] b/ 30Ü 30Ü
134 glan a}+s lnld6]8

$=$@ af“8kmf“8sf] nflu pknAw gfkmf-gf]S;fg_ sf] ljj/0f

@)*) ;fn cfiff9 d;fGtsf]
-g]kfn /fi6« a}+ssf] lgodgsf/L k|fjwfg adf]lhd tof/ ul/Psf]_ ?=
a}+s
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
;l~rt d'gfkmfsf] ;'?jftL /sd 27,37,60,074 –60,55,33,210_
gfkmf÷gf]S;fg lx;fa cg';f/sf] v'b gfkmf÷-gf]S;fg_ 6,40,49,36,160 4,25,60,24,188
cf=j= @)&(÷*) sf] gfkmf÷-gf]S;fg_ af6 ljleGg sf]ifx?af6÷-sf]ifx?df_ :yfgt/0fM
!= ;fwf/0f hu]8f sf]if –1,28,10,00,000_ –85,20,00,000_
@= ;6xL 36a9 sf]if –3,56,00,000_ –3,26,00,000_
#= k“"hL ;dfof]hg sf]if –92,34,06,889_ –33,33,33,333_
$= ;+:yfut ;fdflhs pQ/bfloTj sf]if –6,40,49,362_ –4,25,60,242_
%= sd{rf/L k|lzIf0f tyf bIftf clej[l4 sf]if –63,69,016_ –50,85,171_
^= nufgL ;dfof]hg sf]if –11,39,832_ -
&= cGo M 2,13,32,438 –10,00,000_
-s_ e}k/L cfpg] sf]if –10,00,000_ –10,00,000_
-v_ k|:tfljt gub nfef+z - -
-u_ k|:tfljt af]g; z]o/ - -
-3_ gfkmf÷gf]S;fg lx;fadf n]v+fsg ul/Psf] ;+:yfut ;fdflhs pQ/bfloTj vr{ 2,23,32,438 -
ahf/ d"No sf]ifaf6 ;dfof]hg ul/Psf] - -
lgodgsf/L ;dfof]hg cl3sf] v'b ;l~rt gfkmf÷-gf]S;fg_ 4,11,47,03,499 2,98,94,45,442
lgodgsf/L ;dfof]hg M
!= c;'n x'g af“sL Aofh d'NtaL -–_ ÷ ut jif{sf] c;'n x'g af“sL Aofhsf] c;'nL -+_ –90,25,02,697_ 49,23,89,707
@= shf{sf] ;Defljt gf]S;fgL Joj:yfdf sdL -–_ ÷ j[l4 -+_ - -
#= nufgL pks/0fsf] ;Defljt Ifo gf]S;fgL Joj:yfdf sdL -–_ ÷ j[l4 -+_ - -
$= u}/ a}“ls∙ ;DklQsf] ;Defljt Ifo gf]S;fgL Joj:yfdf sdL -–_ ÷ j[l4 -+_ –32,03,36,874_ –87,78,420_
%= :yug s/ ;DklQsf] n]vf°g j[l4 -–_ ÷ sdL -+_ - -
^= Vofltsf] (Goodwill) j[l4 -–_ ÷ sdL -+_ - -
&= Bargain purchase gain sf] j[l4 -–_ ÷ sdL -+_ - -
*= Actuarial gf]S;fg sf] j[l4 -–_ ÷ sdL -+_ 2,14,35,422 3,20,21,047
(= cGo yk36 -+÷–_ - -
lgodgsf/L sf]ifdf cfjZos hDdf ;dfof]hg M –120,14,04,149_ 51,56,32,334
o; jif{df af“8kmf“8sf] nflu pknAw s"n ;l~rt d'gfkmf 2,91,32,99,350 3,50,50,77,776
af“8kmf“8sf] nflu pknAw s"n ;l~rt d'gfkmf 3,18,70,59,423 2,89,95,44,565

gf]6M k|flKtaf6 cfh{g ePsf] ?= !=%@ ca{ a/fa/sf] k"FhL ;dfof]hg sf]if afF8kmfF8sf] nflu of]Uo /x]sf] 5.
 jflif{s k|ltj]bg 135

$=$# k|d'v ;"rsf°x? ?=

cfly{s jif{
ljj/0f ;"rsf° @)&%÷&^ @)&^÷&& @)&&÷&* @)&*÷&( @)&(÷*)
!= v'b gfkmf ÷ s"n cfDbfgL k|ltzt 24.25 18.55 21.72 16.15 12.65
@= k|lt z]o/ cfDbfgL ?= 50.57 36.16 33.57 18.64 23.67
#= k|lt z]o/ ahf/ d"No ?= 800 765 1,359 824 599.20
$= d"No cfDbfgL cg'kft (PE Ratio) cg'kft 15.82 21.15 40.48 44.21 25.31
%= z]o/ k"“hL nfef+z -af]g; ;lxt_ k|ltzt 34.00 35.26 38.00 30.00 11.00
^= z]o/ k"“hLdf gub nfef+z e'QmfgL k|ltzt 22.00 1.76 4.40 11.50 11.00
&= Aofh cfDbfgL ÷ shf{ tyf ;fk6L k|ltzt 11.41 10.98 9.37 10.28 13.89
*= sd{rf/L vr{ ÷ s"n ;~rfng k|ltzt 17.65 15.80 24.73 14.02 12.67
(= Aofh vr{ ÷ s"n lgIf]k tyf ;fk6L k|ltzt 4.96 5.39 4.35 5.77 7.84
!)= ;6xL 36a9 cfDbfgL ÷ s"n cfDbfgL k|ltzt 4.66 4.14 3.68 2.64 1.24
!!= sd{rf/L af]g; ÷ s"n sd{rf/L vr{ k|ltzt 34.43 28.17 20.37 26.27 22.79
!@= v'b gfkmf ÷ shf{ tyf ;fk6L k|ltzt 3.38 2.33 2.49 1.88 1.94
!#= v'b gfkmf ÷ s"n ;DklQ k|ltzt 2.11 1.58 1.71 1.20 1.42
!$= s"n shf{ ÷ lgIf]k k|ltzt 81.96 79.72 89.84 92.49 84.19
!%= s"n ;~rfng vr{ k|ltzt 5.49 5.80 5.22 5.33 7.93
!^= hf]lvd efl/t ;DklQdf k"“hL sf]ifsf] ko{fKttf
s_ k|fylds k"“hL k|ltzt 11.40 10.67 10.67 10.77 10.22
v_ k"/s k"“hL k|ltzt 1.10 2.40 2.09 2.32 2.32
u_ s"n k"“hL sf]if k|ltzt 12.50 13.07 12.77 13.09 12.54
!&= t/ntf (CRR) k|ltzt 4.78 11.20 3.66 4.13 6.89
!*= lgliqmo shf{ ÷ s"n shf{ k|ltzt 0.74 0.98 0.84 1.62 3.39
!(= cfwf/ Aofhb/ k|ltzt 8.09 7.32 5.86 8.77 9.52
@)= Aofhb/ cGt/ k|ltzt 4.19 3.51 3.31 2.75 3.80
@!= a's g]6jy{ k|ltz]o/ ?= 257 256 251 232 210
@@= s"n z]o/ ;+Vof 9,01,18,454 10,09,74,974 13,84,44,512 22,83,29,086 27,05,69,967
@#= s"n sd{rf/L ;+Vof 1,080 1,128 1,271 2,130 2,235
@$= h]yfdf k|ltkmn ;+Vof 17.76 13.61 15.19 9.78 11.66
@%= ;DklQdf k|ltkmn k|ltzt 2.11 1.58 1.71 1.20 1.42
@^= nfef+z ljt/0f cg'kft k|ltzt 67.24 97.51 113.18 160.95 46.47
@&= cfDbfgL b/ k|ltzt 6.32 4.73 2.47 2.26 3.95
@*= nfef+z b/ k|ltzt 4.25 4.61 2.80 3.64 1.84
@(= vr{ ÷ cfDbfgL cg'kft k|ltzt 63.20 68.13 66.17 71.92 70.51
#)= s"n ;DklQ ÷ h]yf cg'kft k|ltzt 8.67 9.19 8.60 7.92 8.46
#!= k"“hLsf]if ÷ bfloTj c'gkft k|ltzt 9.80 9.07 9.88 9.94 8.56
-e}k/L cfpg] bfloTj ;lxt_
#@= sfof{no ;+Vof ;+Vof 82 118 135 231 265
##= P= l6= Pd= ;+Vof ;+Vof 136 185 185 250 298
136 glan a}+s lnld6]8

%= k|li6s/0f tyf yk hfgsf/Lx?

%=! hf]lvd Joj:yfkg
s'g} klg Joj;fodf hf]lvd cGtlg{lxt x'G5 / o;n] g} ;+:yfnfO{ cfDbfgL d"ns sfo{tkm{ 8f]¥ofp“5 . o; a}+ssf] hf]lvd Joj:yfkg
k4lt klg hf]lvd / cfDbfgL aLr ;Gt'ng ldnfP/ pRr k|ltkmn lbgtkm{ pGd'v 5 . plrt hf]lvd ;+:yfsf] l:y/tfsf] nflu cfjZos
x'G5 eg] clws hf]lvd lnPdf ;+:yf c;kmn klg x'g ;Sb5 . t;y{ plrt hf]lvd Joj:yfkg ;+:yfsf] nflu cTofjZos 5 . glan
a+}sn] klg plrt hf]lvd Joj:yfkg ug{sf nflu ;'b[9 hf]lvd Joj:yfkg ;+/rgf nfu" u/L hf]lvd Joj:yfkg gLlt tyf k4ltsf]
sfof{Gjog u/]sf] 5 . o; cGtu{t a}+ssf] ljleGg txdf hf]lvdsf] :jtGq klxrfg, dfkg tyf Joj:yfkg kb{5g\ . gofFF If]qsf]
hf]lvdsf] cfFsng ug{sf nflu jf;n ;ldltsf] l;4fGtnfO{ cg';/0f ul/Psf] tyf To;nfO{ cfwf/sf] ?kdf lnOPsf] 5 . o;
a}+sn] :yfgLo cj:yfnfO{ klg cfwf/ agfP/ ljleGg k|sf/sf hf]lvdsf] klxrfg / Joj:yfkgsf] nflu cfjZos gLlt th'{df u/]sf]
5 . ;fy}, To:tf hf]lvd Go"gLs/0f / lgd"{nLs/0f ug{sf nflu pko'Qm k4ltsf] ljsf; klg u/]sf] 5 . a+}ssf] hf]lvd u|x0f ug{
;Sg] Ifdtf tyf ljlw af/]df Joj:yfkg tyf af]8{ a}7sdf lj:t[t ?kdf 5nkmn x'g] u/]sf] 5 .
k"FhL s'g} klg Joj;fosf] cToGt dxŒjk"0f{ c· xf] . cem a}+ssf] ;Gbe{df o;n] a9L dxTj /fVb5 . t;y{ cfGtl/s jf jfx\o
sfo{ljlw ;~rfng jftfj/0fdf cfPsf] kl/jt{gsf] gsf/fTds c;/ Go"gLs/0f ug{ a+}ssf] k"FhLnfO{ lgodg ul/Psf] x'G5 . glan
a}+sn] cfGt/Ls k"FhL kof{Kttf d"Nof°g ljlw (ICAAP - Internal Capital Adequacy Assessment Procedure) ckgfPsf] 5 . ;fy},
lgodgsf/L lgsfosf] hf]lvd Joj:yfkg lgodfjnL (Risk Management Guidelines) sf] cg'z/0f ub}{ cfjZos hf]lvd klxrfg
Joj:yfkg tyf To:tf hf]lvd Go"gLs/0fsf nflu cfjZos sfo{ ub}{ cfPsf] 5 . n]vfk/LIf0f ;ldlt tyf hf]lvd Joj:yfkg
;ldltn] a}+ssf] Jofkfl/s jftfj/0f tyf hf]lvdsf] cj:yfsf] lgoldt k'g/fjnf]sg ug]{ ub{5g\ . a}+ssf] hf]lvd tyf k|ltkmn (Risk
and Return Portfolio) nfO{ Jofj;flos lg/Gt/tf;FFu ;'lgZlrt ug{sf] nflu oL ;ldltx?n] Stress Test Results tyf Scenario
Analysis sf] cg'udg tyf a}+sdf kg{ ;Sg] k|efjsf af/]df cfFsng u/L cfjZos k|lqmof cjnDag ug{ tkm{ a}+snfO{ dfu{bz{g
ub}{ cfPsf 5g\.
jf;n # sf] k|:t'tLs/0f a}+ssf] hf]lvdnfO{ ;Daf]wg ug]{ tyf To;sf c;/x?nfO{ Go"gLs/0f ug{ rflng] cfjZos sbddf
dfu{bz{g lbg] dfkb08sf ?kdf /x“b} cfPsf] 5 . hf]lvddf a9\bf] hl6ntf tyf ljZjdf eO/x]sf] tLa| ultsf] kl/jt{gn] s'g}
klg ;+:yfsf] lbuf]kgdfly r'gf}lt pTkGg u/fp“b5 . o;y{ a}+sn] Joj;fosf] ;~rfngsf] qmddf pTkGg x'g] ljljw lsl;dsf
hf]lvdx?nfO{ ;Daf]wg ug{ ljleGg vfnsf hf]lvdx? klxrfg u/L To;sf c;/x?nfO{ Go"gLs/0f ug]{ ljljw pkfox? ckgfPsf]
5 . hf]lvdnfO{ ;xL ?kdf Joj:yfkg ug{' cToGt} sl7g sfo{ xf], h;sf] ulDe/ c;/ xfd|f] ;~rfng sfo{df kg{;S5 .
hf]lvdnfO{ ;dod} klxrfg u/L Joj:yfkg ug{ g;lsPdf ;+:yfsf] cljlR5Ggtfdf ulDe/ c;/ kg{ ;Sb5 . To;sf/0f a+}sn]
cfgf] ultljlw tyf ahf/sf] cj:yfnfO{ dWogh/ ub}{ hf]lvd Go"g eGbf Go"g :t/df /xg] u/L cfgf] sfo{qmdx? ;~rfng ub{}
cfPsf] 5 .
%=!=! hf]lvd Joj:yfkg ;+/rgf
hf]lvd Joj:yfkg tyf o;sf]] ;+/rgf o; k|sf/ /x]sf] 5M

;~rfns ;ldlt

;DklQ z'l4s/0f hf]lvd Joj:yfkg n]vfk/LIf0f sd{rf/L ;]jf

lgjf/0f ;ldlt ;ldlt ;ldlt ;'ljwf ;ldlt

k|d'v sfo{sf/L clws[t

Plss[t hf]lvd
k|d'v hf]lvd clws[t Joj:yfkg pk;ldlt

Information cg'kfngf ;~rfng hf]lvd

ahf/ hf]lvd shf{ hf]lvd shf{ lgoGq0f cGo
Security hf]lvd hf]lvd /AML/CFT hf]lvd
 jflif{s k|ltj]bg 137

a}+sdf cfGtl/s n]vfk/LIf0f Pp6f 5'6\6} lgsfosf] ?kdf /x]sf] 5, h'g Joj:yfkg eGbf leGg 5 / l;w} ;~rfns ;lDdlnt
n]vfk/LIf0f ;ldlt dftxt /x]sf] 5 . cfGtl/s n]vfk/LIf0f klg hf]lvddf cfwfl/t n]vfk/LIf0f tkm{ pGd'v 5, h; cg';f/ a9L
hf]lvdsf If]q klxNofp“b} tL If]qdf a9L Wofg s]lGb|t ug{ ;'emfj ;Nnfx lbg] ub{5 . To:t}, a}+ssf] /0fgLlt tyf of]hgf ljefun]
/fli6«o, cGt/f{li6«o kl/;"rs tyf 36gf x]/L To;sf c;/sf] cfFsng ub{} hf]lvd Go"gLs/0fsf nflu cfjZos tof/L ug{ ;Nnfx
;'emfjx? lbg] ub{5 .
a}+sdf Pp6f hf]lvd Joj:yfkg ;ldlt /x]sf] 5 . of] ;~rfns ;lDdlnt ;ldlt xf], h;df a+}ssf] k|d'v hf]lvd clws[t tyf k|d'v
;~rfng clws[t klg ;b:o x'g'kb{5 . o; ;ldltdf a}+ssf] ;du| hf]lvdsf] cj:yfsf] -sfo{ ;Dkfbgsf] cj:yf ;lxt_ laZn]if0f
/ d"Nof°g x'g] ub{5 / cfjZos sf/jfxLsf] nflu a+}ssf] Joj:yfkgnfO{ ;ldltn] lgb]{zg ug]{] ub{5 . ;fy}, o; ;ldltn]
;~rfns ;ldltnfO{ klg cfjZos gLlt lgod th'{df / sfof{Gjog ug{ ;'emfj lbg] ub{5.
a}+sdf ;DklQ z'l4s/0f lgjf/0f ;ldlt klg /x]sf] 5 . o; ;ldltn] ;DklQ z'l4s/0fsf] /fli6«o tyf cGt/f{li6«o gLlt tyf
lgodsf] cg'kfngf gxFF'bf pTkGg x'g] hf]lvdsf] Joj:yfkg ub{5 . ;DklQ z'l4s/0f -dgL nfpG8l/·_ lgjf/0f P]g, @)^$, To;
cGtu{tsf] lgodx? Tfyf PsLs[t lgb{]zg ;FFu;FFu} cGo lgod tyf sfg'gx?sf] kfngf u/fpg] lhDd]jf/L o; pk–;ldltn]
af]s]sf] x'G5 .
a}+sdf sd{rf/L ;]jf ;'ljwf ;ldlt klg /x]sf] 5 . o; ;ldltn] dfgj ;+zfwg ;DaGwL ;Dk"0f{ sfo{x?df ;~rfns ;ldltnfO{
;3fPsf] x'G5 . dfgj ;+zfwg;FFu ;DalGwt gLlt lgodsf] ljsf; ug'{sf ;fy ;fy} dfgj ;+zfwg Joj:yfkgsf] ;Dk"0f{ sfo{x?
o; ;ldlt dfk{mt\ x'g] ub{5 .
a+}sn] hf]lvd d"Nof°g ug]{ k|0ffnLsf] ljsf; u/]sf] 5 / If]qut hf]lvdsf] ljZn]if0f ug{ cfjZos k|ltj]bgx? k|rngdf Nofp“b}
cfPsf] 5. sfo{;Dkfbgsf] cfjlws k|ltj]bgnfO{ ;Gt'lnt c+s tflnsf (Balanced Scorecard) sf cfwf/df ;d]t tof/ kf/L
5nkmn ug]{ u/]sf] 5 . tL k|ltj]bgx?sf] cWoog kZrft\\ ;~rfns ;ldltn] Joj:yfkgnfO{ cfjZos lgb{]zg Pj+ ;'emfj lbG5 .
g]kfn /fi6« a}+sn] hf/L u/]sf] PsLs[t lgb{]lzsfsf] k"“hL kof{Kttf ;+/rgf ;DaGwL lgb{]zg @)!% df cBfaLws ePsf] adf]lhd, a}+ssf]
shf{ hf]lvdnfO{ Joj:yfkg ug{ b]xfosf hf]lvd Go"gLs/0fsf pkfox? klxrfg ul/Psf] 5 .
s= a}+sdf /x]sf] lgIf]k,
v= cGo a}+s tyf ljQLo ;+:yfdf /x]sf] lgIf]k,
u= g]kfn ;/sf/ tyf g]kfn /fi6« a}+sn] hf/L u/]sf] ;'/If0fkq÷ pks/0fx?,
3= g]kfn ;/sf/sf] hdfgt,
ª= cGo ;fj{ef}d÷ /fi6«x?sf] ;'/If0f÷ hdfgt,
r= :jb]zL a}+sx?sf] hdfgt,
5= tf]lsPsf] ax'kIfLo ljsf; a+}sx?sf] ;'/If0f÷ hdfgt, tyf
h= ljb]zL a}+sx?sf] ;'/If0f÷ hdfgt b]xfosf of]Uotf x'g] dfkb08x? k"/f u/]sf] cj:yfdf dfq hf]lvd Go"gLs/0f lgjf/s÷
pks/0f÷ pkfox?nfO{ dfGotf k|bfg ul/G5M
c= shf{ clgoldt ePsf] jvt ;'/If0faf6 ;f] shf{sf] ;f“jf Aofh c;'n pk/ ug{ :ki6 clwsf/ a}+sdf lglxt /x]df,
cf= C0fLsf] shf{ u'0f:t/ / ;'/If0fsf aLr pNn]Vo ;sf/fTds cfk;L ;DaGw gePdf,
O= ;'/If0fsf] e'QmfgL -;dflKt_ cjlw C0f e'QmfgL cjlw eGbf a9L ePdf,
O{= shf{ tyf ;'/If0faLr leGg d'b|f ePsf] cj:yfdf ljlgdo b/af6 cfpg ;Sg] km/s xb};Dd sd ul/Pdf . olb km/s /xL
cfPdf s"n hf]lvd Go"gLs/0f lgjf/s÷ pks/0f÷ pkfosf] /sddf !) k|ltztn] sd u/L klxrfg ug]{,
p= hf]lvd Go"gLs/0f lgjf/s÷ pks/0f÷ pkfox?af6 pTkGg x'g ;Sg] sfg"gL, ;~rfng, t/ntf tyf ahf/ hf]lvdnfO{
Joj:yfkg ug{ kof{Kt gLlt, lgod tyf sfo{ljlwx? ljBdfg ePdf,
138 glan a}+s lnld6]8

pm= h'g;'s} cj:yfdf klg :jb]zL tyf ljb]zL ;+:yfx?sf] hdfgt lgMzt{ ePdf
%=!=@ shf{ hf]lvd Joj:yfkg
a}+sn] cfgf]] Joj;fo ;~rfngsf] qmddf d'Vo ?kdf shf{ tyf ;fk6df /x]sf] hf]lvdsf] ;fdgf ug'{kb{5, h;n] a+}ssf] s"n
cfosf] s/La tLg rf}yfO{ lx:;f cf]u6]sf] x'G5 . o;sf] cnfjf s'g} shf{ lgliqmo x'g k'u]df To:tf] shf{sf] Go'g ;'/If0fsf] sf/0f
a}+snfO{ shf{ hf]lvdaf6 cem a9L ;d:of l;h{gf x'G5 . t;y{ a}+sn] shf{sf] hf]lvd Joj:yfkgnfO{ pRr k|fyldstfdf /fv]sf] 5 .
s'g} klg hf]lvdsf] pTklQ ;fy} To;sf] bL3{sfnLg c;/nfO{ a}+sn] tof/ ug{] k|To]s shf{ k|:tfjdf ljZn]if0f ul/Psf] x'G5, hf]lvd
tyf To;sf] k|ltkmnnfO{ ;xL ?kdf dfkg ul/Psf] x'G5 tyf To:tf hf]lvdnfO{ Go"lgs/0f ug]{ pkfox? pNn]v ul/Psf] x'G5 .
a}+sn] Joj;fo k|j4{g ug{] OsfO{ tyf hf]lvd Joj:yfkg OsfO{sf] :ki6 ;Ldf+sg u/]sf] 5, hxfFF s'g} klg shf{ k|:tfjsf] :jLs[lt
k"j{ ljQLo :jf:Yosf] pko'Qm k/LIf0f tyf Joj;fo ;DaGwL hfgsf/L xfl;n u/L bL3{sfnLg :jf:Yosf] ;d]t k/LIf0f ug]{ ul/G5 .
u|fxssf] Joj;fosf] uflDeo{tf tyf To;sf] dxŒjnfO{ lgofNb} a}+sn] cfgf]] ;+/rgf tyf k4ltnfO{ o:tf] tj/n] k'g/juL{s/0f u/]sf]
5, h;n] hf]lvdnfO{ Go"gtd ljGb'df /fVg'sf ;fy} o;nfO{ kl/df0ffTds tj/n] ;d]t d"Nof°g ug{ ;Sb5 . o;}u/L a}+ssf]
pRr Joj:yfkg txsf k|d'v hf]lvd clws[tsf] dftxtdf 5'6\6} shf{ hf]lvd ljefusf] u7g ul/Psf] 5 . o; ljefun] Joj;fo
;~rfngsf qmddf b}lgs ?kdf pTkGg x'g;Sg] tyf s'g} ljz]if Joj;fosf] ahf/ cj:yfsf] kl/jt{gn] ;d]t pTkGg x'g] j[xt,
;'Id tyf txut hf]lvdnfO{ lgu/fgL ug]{ ub{5 . a}+ssf] shf{ ultljlwnfO{ lj:t[t ?kdf 7"nf tyf ;+:yfut -kl/of]hgf shf{ ;d]t_,
demf}nf tyf ;fgf / v'b|f shf{df juL{s/0f ul/Psf] 5 . shf{ hf]lvd OsfO{df leGg k|s[ltsf shf{ k|jfx ug]{ sfo{nfO{ ljZn]if0f
ug{;Sg] ljz]if bIftf ePsf sd{rf/L v6fO{Psf] 5, hf] k|d'v hf]lvd clws[tk|lt pQ/bfoL x'G5. s]Gb|Lo txaf6 ul/g] b}lgs k|ltj]bg
lg/LIf0f tyf shf{ ;'ljwfsf] cfjlws k'g/fjnf]sgn] s'g} shf{df ;'wf/ ug{ cfjZos ePdf ;dod} sbd rfNg ;d]t d2t
k'¥ofpFFb5 .
a}sdf /x]sf] Credit Administration Department (CAD) ljefun] shf{;“u cfjZos sfuhftx? Tfof/ ug]{ tyf ;f] sf] ;'/lIft
clen]v /fVg] sfo{ ub{5 . of] shf{ ;'/If0fsf] k|Tofe"lt ug]{ rf}yf] cf“vf cGtu{t ckgfO{Psf] ljlw xf] . CAS ljefu klg a}+ssf]
Jofj;flos ljefu (Business Division) eGbf Pp6f :jtGq ljefu xf] . o;n] lg/Gt/ ?kdf C0fLsf] Jofj;flos k|ult d"Nof°g
ug{] tyf C0f nufgLsf] ;'/Iffsf] k|Tofe"lt ug{] sfo{ ub{5 . ;Dk"0f{ shf{ vftfx?sf] cfjlws ?kdf ul/g] k'g/fjnf]sg hf]lvd
Go"gLs/0fdf a}+sn] cjnDag u/]sf] k|efjsf/L sfo{k|0ffnL dWo] Ps xf] . C0fLsf] Joj;fosf] q}dfl;s ?kdf x'g] lg/LIf0f tyf ;f]
lg/LIf0fsf] k|ltj]bgsf cfwf/df lbOg] ;'emfjn] C0fLnfO{ cfgf]] Joj;fodf ;dod} ;'wf/fTds sbd rfNg d2t k'¥ofp“b5 . o;sf
cnfjf ha s'g} Joj;fo uDeL/ cj:yfdf k'uL a}+sn] nufgL u/]sf] ;DklQsf] d"No Ifo x'G5 To:tf] kl/l:yltdf a}+sn] kof{Kt
dfqfdf gf]S;fgL Joj:yf sfod ug]{ ub{5 . shf{ k|bfg ug]{ ;DaGwdf s'g} klg Jofj;flos lg0f{o shf{ hf]lvd ljefuaf6 :jLs[t
ePkl5 dfq lng] ul/G5 . a}+sn] u|fxssf] Joj;fo jf sf/f]af/nfO{ ljZn]if0f u/]/ shf{ k|bfg ug{] lg0f{o ub{5 . o;sf ;fy} a}+sn]
/fd|f] ;'/If0f dflh{g, cltl/Qm ;'/If0f tyf plrt :j–k"“hLsf] ;Gt'ng (Debt/Equity) h:tf pkfox? dfkm{t\ Joj;fodf lglxt shf{
hf]lvdnfO{ pko'Qm tj/n] ;Daf]wg ug]{ ub{5 .
;a} shf{ Joj:yfkgsf nflu a+}sdf shf{ gLlt tyf ;~rfng lgb{]lzsf nfu" ul/Psf] 5, h;n] ;'zf;g tyf pko'Qm sfo{ljlwsf]
k|fjwfg tf]s]sf] 5 . To:t}, pQm lgb{]lzsfn] Joj;fosf] lgu/fgL tyf ;a} shf{x?sf] jflif{s k'g/fjnf]sgsf dfWodn] cfufdL
lbgx?df u|fxs;FFusf] ;DaGwnfO{ s;/L cl3 a9fpg] eGg] ljifodf klg ;xof]u ub{5 . o;sf cltl/Qm cfGtl/s n]vfk/LIf0f
ljefun] ;do–;dodf ug{] n]vfk/LIf0f sfo{n] ;d]t shf{ tyf u|fxs;FFusf] ;DaGwsf] jf:tljs cj:yf cfFsng ug{ 6]jf
k'¥ofpFFb5 . u|fxssf] Joj;fodf x'g ;Sg] s'g}klg sdhf]/Lx? tyf u|fxs;FFusf] ;DaGwnfO{ cfGtl/s n]vfk/LIf0f ljefun]
:jtGq ?kdf ljZn]if0f ug{] ub{5 eg] To:tf] sdhf]/L tyf ;DaGwnfO{ ;'b[9 ug{ cf}“NofO{Psf cfjZos ;'emfjx?nfO{ cjnDag
ub{} ;'wf/fTds sfo{sf lglDt tL s}lkmot pk/ ;Daf]wg ug{] ul/Psf] 5 . a}+sn] shf{ k|bfg ug]{ k|lqmofnfO{ pko'Qm ?kdf kl/eflift
u/]sf] 5, h;sf sf/0f shf{ hf]lvd ljefuåf/f lg/LIf0f tyf lgoGq0fsf sfo{x? tyf ;f] sfo{df x'g'kg]{ :jtGqtfsf] k"0f{ ?kdf
cg'kfng x“'b} cfPsf] 5 .
dfly plNnlvt ;Dk"0f{ sf/jfxL tyf k|lqmofx?nfO{ oyf]lrt tj/n] a}+sdf clen]v /fVg], k|ltj]bg tof/ ug{] tyf 5nkmn ug{]
ul/G5 . o;/L clen]v ul/Psf] k|ltj]bgx?nfO{ pRr Joj:yfkg tx tyf ;~rfns ;ldltsf] cWoog cjnf]sgsf nflu ;d]t
k]z ul/G5 . pRr txsf Joj:yfkg tyf ;~rfns ;ldltn] cfjZostf cg'?k lgb]{zg hf/L ug]{ ub{5g\ .
%=!=# ;~rfng hf]lvd Joj:yfkg
xfnsf lbgx?df j[l4 x“'b} uO/x]sf hf]lvdx? dWo] ;~rfng hf]lvd klg Ps xf], h;sf] pTklQ a+}sleq jf aflx/sf] ckof{Kt
 jflif{s k|ltj]bg 139

k|lqmofx? tyf cbIf JolQmx?sf sf/0f pTkGg x'G5g\ . sDKo'6/÷ ;"rgf k|0ffnLdf xfn}sf lbgx?df a9\b} uO/x]sf] afx\o r'gf}lt
klg TolQs} rf;f]sf] ljifo ePsf] 5 . a}+sdf ;~rfng hf]lvd tyf u|fxs klxrfg, cg'kfng / d'b|f lgd{"lns/0f lj?4 cleofgsf
nflu 5'6\6} OsfO{ /x]sf] 5 . pQm OsfO{ a+}ssf Ps jl/i7 clwsf/Lsf] dftxtdf /x]sf] 5, h;nfO{ a+}ssf b}lgs k|ltj]bgdf tyf
;~rfng k|lqmofdf kof{Kt kx'“rsf ;fy} k|0ffnL tyf sfo{ljlwdf s'g} ;+zf]wg ug{ cfjZos ePdf ;f] sf] l;kmfl/z ug]{ ;d]t clwsf/
x'G5 . k|d'v hf]lvd clws[tk|lt ;~rfng hf]lvd ljefusf k|d'v pQ/bfoL x'G5g\ .
n a}+sn] cfgf] ;a} Joj;fo tyf b}lgs sfo{x?sf nflu :yfoL cg'b]zfTds lgb]{lzsf (Standing Instruction Manual) sf] lgdf{0f
u/]sf] 5 . a}+ssf ;a} ultljlwx? oxL lgb{]lzsf, a}+ssf cfGtl/s gLlt tyf g]kfn /fi6« a}+sn] hf/L ug]{ lgb]{lzsf tyf kl/kqx?
adf]lhd ;~rflnt x'G5g\ . o;}u/L a+}ssf b}lgs ;~rfng ultljlwx?sf] k|ltj]bg Joj;fo k|j4{g ug]{ jf shf{ hf]lvd eGbf
cnu lgsfoaf6 :jtGq ?kdf k|:t't ul/G5 .
n k|lqmofx? kof{Kt tyf q'6Llalxg /x]–g/x]sf] dfkg ug{ tyf To;df s'g} sdL sdhf]/Lx? eP, To:tf sdL sdhf]/Lx?nfO{
;Daf]wg ug{ a+}ssf k|lqmofx?nfO{ cfjlws ?kdf k'g/fjnf]sg ul/G5 . :jLs[t ;Ldf, laN; e'QmfgL tyf shf{ k|jfx h:tf w]/}
h;f] ultljlwx?nfO{ a}+sn] s]lGb|s[t u/]sf] 5 h;n] zfvf sfof{nosf sd{rf/Lx?df ckof{Kt 1fgsf sf/0f x'g] uNtLx?af6
pTkGg hf]lvdnfO{ Go"gLs/0f ub{} cfPsf] 5 . To;}u/L a}+ssf ;]jfx?sf af/]df a]nf a]nfdf ;j{;fwf/0fnfO{ ;'–;"lrt ug]{
sfo{x? ;d]t eO{/xG5 .
a}+ssf sd{rf/Lx?nfO{ klg pko'Qm tj/n] k|lzlIft ul/G5 / s'g} klg sfo{ef/ k|bfg ug'{ k"j{ a}+sdf x'g] ultljlwx?sf] cfjZos 1fg
lbg] sfd ul/G5 . s'g} sfo{sf nflu gof“ sd{rf/L lgo'Qm ul/Psf] eP, To:tf] sd{rf/LnfO{ cg'ejL sd{rf/Lsf] dftxtdf /fvL sfo{
ug{ lbOG5 / To:tf sd{rf/Ln] cfkm"n] ug]{ sfo{ ;DkGg ug{ cfjZos bIftf xfl;n u/] kZrft\ :jtGq ?kdf sfo{ ug{ lbOG5 .
s'g} sd{rf/Ln] a}+s leq jf aflx/ z+sf:kb sfo{ u/]sf] eP, To:tf] ;"rgf cfkm" eGbf jl/i7 sd{rf/LnfO{ jf ;f]em} Joj:yfkgnfO{ uf]Ko
?kdf hfgsf/L u/fpg] gLlt (Whistle Blowing Policy) a+}sn] cjnDag u/]sf] 5 .
n To:t} a}+ssf ;Dk"0f{ sf/f]af/sf] nflu tof/ kfg{] / hfFFrsLsf] (Maker and Checker) sf] cjwf/0ff nfu" ul/Psf]
5, h;df s'g} klg sf/f]af/ lgoGq0fsf] b[li6sf]0fn] clgjfo{ ?kdf b'O{hgf sd{rf/Lx?af6 ;Dkfbg ug'{kg]{ x'G5 .
sf/f]af/sf] l;nl;nfdf x'g;Sg] s'g} k|lqmofut q'6LnfO{ sd ug]{ u/L a+}sn] Joj:yfkg ;"rgf k|0ffnLsf] Joj:yf
u/]sf] 5 . a}+ssf] s'g} klg sd{rf/L tyf OsfO{ jf zfvfsf] ultljlwnfO{ s]Gb|Ls[t k|0ffnLaf6 ;lhn} lg/LIf0f tyf cg'udg ug]{
ul/Psf] 5, h;n] s'g} klg sf/f]af/df x'g ;Sg] v/fa cfr/0fsf] hf]lvdnfO{ 36fpg d2t k'¥ofp“b5 . To:t}, a+}sn] cfgf]
;a} lgoldt sf/f]af/x?sf] clen]vsf] ;'/Iffsf lglDt jf:tljs ;dodf k|ljli6 x'g] u/L e}/xjfdf k|sf]k k'g/:yfkg
s]Gb|sf] (Disaster Recovery Site) Joj:yf u/]sf] 5, h'g a}+ssf ;~rf/ k|0ffnLdf k|ToIf /xg] u/L ldnfO{Psf] 5 . a+}ssf
b'j} pks/0f lgoldt / j}slNks (Production Site and Disaster Recovery Site) dha't Pj+ pRr e'sDk k|lt/f]wfTds Ifdtf
ePsf ejgdf /flvPsf 5g\, h'g b'O{ km/s e'sDkLo If]qdf kb{5g\ . ;f] k|0fnL k|sf]k k'g:yf{kg If]qdf lj1tf xfl;n u/]sf Ps
Jofj;flos ?kdf ;~rflnt sDkgL;FFu ;Demf}tf u/L s/f/df lbO{Psf] 5 . k|sf]k k'g:yf{kg s]Gb|sf] sfo{ Ifdtf olsg ug{
a]nf a]nfdf k'g/:yfkg s]Gb|sf] k|0ffnLaf6 a+}ssf] ultljlw ;~rfng ug]{ ul/G5, h'g clxn];Dd c;/ d'Qm /x]sf] kfO{Psf] 5 .
n ;a} sDKo'6/df PS6Le l8/]S6«L k|0ffnL (Active Directory Service) nfu" ul/Psf] 5, h;n] a}+ssf] ;"rgfnfO{ ;lhn};“u k]g8«fOe
h:tf pks/0fdf lnP/ hfg] jf s'g} ;"rgf aflx/af6 NofP/ sDKo'6/df /fVg] h:tf ;"rgf ;+oGq÷ e08f/nfO{ hf]lvd k}bf
ug{;Sg] vfnsf ultljlwx? ug{af6 k|of]ustf{nfO{ jl~rt ub{5 . To:t}, sDKo'6/df /x]sf dxTjk"0f{ ;"rgf tyf tYof°x?nfO{
cfjlws ?kdf ;+/lIft (back up) ug]{ tyf a}+ssf] tYof° s]Gb| (Data Centre) df ;d]t ;'/lIft ug]{ ul/G5 tfls s'g} ;"rgf
x/fPdf tYof° s]Gb|af6 ;lhn} k|fKt ug{ ;lsof];\ .
n a+}sdf Pp6f 5'6\6} sfg"g ljefu /x]sf] 5, hxf“ kof{Kt dfqfdf bIf tyf cg'ejL sd{rf/Lx? sfo{/t 5g\ . a}+s pk/ s;}n] u/]sf]
dfubfaL tyf a}+sk|lt nufO{Psf] cf/f]k nufot ;a} ;Demf}tfkq tyf sfg"gL sfuhftx?nfO{ k"0f{?kn] cWoog u/]/ dfq s'g}
lg0f{o lnOG5 . To:t} s'g} lg0f{o lng'k"j{ k|rlnt lgod, sfg"g tyf Jofkf/ Joj;fodf rNtLdf /x]sf] ;j{dfGo k|rngnfO{ ;d]t
Wofgdf /flvG5 . s'g} ljz]if kl/l:yltdf a}+sn] lj1sf] /fo lng cfjZostf dxz'; u/]df To:tf] cj:yfdf cfgf]] If]qdf ljz]
if1tf xfl;n u/]sf lj1sf] ;Nnfx ;'emfj lng] ul/G5, h;af6 sfg"gL hf]lvd Go"gLs/0f ug{ ;lsPsf] 5 .
n jf;nsf] k|fjwfg cg'?k a}+sn] ;~rfng hf]lvdsf] u0fgf u/L kof{Kt dfqfdf ;~rfng hf]lvd afkt\ k"“hLsf] Joj:yf ;d]t
u/]sf] 5 .
140 glan a}+s lnld6]8

%=!=$ ahf/ hf]lvd Joj:yfkg

ahf/ hf]lvdnfO{ b}lgs ?kdf ;DklQ tyf bfloTj cj:yfsf] Joj:yfkgaf6 lgoGq0f ul/G5 . v'nf kl/df0f ;Ldf txut ?kdf
lgoGq0f ul/Psf] 5, h;df ;DalGwt clwsf/Ln] ahf/sf] uxg cWoog tyf ahf/ ptf/r9fjsf] d"Nof°g kZrft\\ dfq lg0f{o lng]
ub{5 . o:tf ;Dk"0f{ sf/f]af/sf] k|ltj]bg dfly dfl;s ?kdf ;DklQ tyf bfloTj Joj:yfkg ;ldlt (ALCO) df 5nkmn Pj+ ;dLIff
ul/G5 . ;DklQ tyf bfloTj Joj:yfkg ;ldltn] tL sf/f]af/ a}+ssf gLlt lgodleq ePsf] 5 ls 5}g egL x]g'{sf ;fy} cfjZostf
cg';f/ t/ntf Joj:yfkg, Aofhb/ kl/jt{g, ljlgdo b/ kl/jt{g cflbsf] cg'udg ug{] ub{5 . ahf/ ;~rfng -nufgL nufot_
;“u ;DalGwt ;Dk"0f{ sf/f]af/ k|d'v sf]if clws[t dftxtsf] ljefun] ub{5 eg] tL sf/f]af/sf] k|ljli6 ug{], clen]v /fVg] nufot
k|ltj]bg tof/ kfg{] sfd k|d'v ;~rfng clws[t dftxtsf] ljefun] ub{5 . a}+sn] ljb]zL ljlgdodf c+lst ;DklQ tyf bfloTjsf]
v'b v'nf cj:yf (Net Open Position) sf] b}lgs ?kdf cWoog u/L jf;nsf] k|fjwfg cg'?k cfjZos k"F"hLsf] Joj:yf ug]{ ub{5 .
o;sf cltl/Qm g]kfn /fi6« a+}sn] af;n ;DaGwL hf/L u/]sf] lgb]{lzsf adf]lhd a}+sn] k"“hLsf]if kof{Kttf lgwf{/0f ub{5 . o;sf]
lgwf{/0f a}+sn] ug]{ Joj;fok|lt ljutsf] cg'ej, hf]lvd ljZn]if0f ug{] ;+:s[lt tyf cgk]lIft kl/l:yltsf nflu cfsl:dstf
Joj:yfkg (Contingency Management) sf cfwf/x?nfO{ x]/L ul/Psf] x'G5 . a}+sn] cGt/f{li6«o k|rngdf /x]sf pTs[i6 k|rng
cg';f/ cfgf] nufgLx?df lglxt hf]lvd afkt kof{Kt k““'hLsf]ifsf] Joj:yf ug]{ u/]sf] 5 . ;s];Dd a+}sn] cfgf]] ;DklQnfO{
;'/lIft /fVg yk lwtf]aGws lng], shf{sf] ;'/If0f dflh{g j[l4 ug]{ tyf a+}ls·df k|rlnt pTs[i6 Joj:yfx?nfO{ cjnDag ug]{ ub{5 .
a}+sn] jflif{s of]hgf dfkm{t\ cfgf]] k"FhLsf]ifsf] kof{Kttf tyf hf]lvddf x'g] j[l4nfO{ cfFsng ug{] tyf dfl;s ?kdf ;f] /x]–g/x]sf]
;dLIff ug]{ sfo{ ub{5 . olb hf]lvdsf] kl/df0fdf ePsf] j[l4 k"“hLsf] l;h{gf eGbf a9L b]lvPdf Joj;fo k|j4{gnfO{ lgoGq0f u/L
k"“hLsf]if kof{Kttf cg'kftnfO{ pko'Qm cj:yfdf sfod /fVg] sfo{ ul/G5 . oBlk a+}s;“u #( jif{sf] Oltxf;df xfn;Dd To;/L
k"“hLsf]if kof{Kttf cg'kftnfO{ sfod ug]{ l;nl;nfdf Joj;fonfO{ lgoGq0f ug'{k/]sf] cg'ej 5}g . k"FhLsf]if kof{Kttfsf af/]df
lgoldt ?kdf eO{/xg] ljleGg ;DklQ bfloTj Joj:yfkg ;ldlt, jl/i7 Joj:yfkg ;ldlt tyf ;~rfns ;ldltsf a}7sx?df
uDeL/ ?kdf 5nkmn x'g] ub{5 .
%=!=% sfg"gL tyf cg'kfng hf]lvd Joj:yfkg
a+}sdf sfg"gL tyf cg'kfng ;DaGwLsf] hf]lvd Joj:yfkgsf] nflu 5'6\6} ljefu /x]sf] 5 . ;~rfng hf]lvd Joj:yfkg cGtu{t
cg'kfng, u|fxs klxrfg tyf ;DklQ z'l4s/0f ;DaGwL ;a} hf]lvdx?sf] cg'udg tyf Joj:yfkg ug]{ ul/Psf] 5 . o;
ljefunfO{ a+}ssf] k|d'v hf]lvd clws[t dftxt /flvPsf] 5 .
%=!=^ t/ntf hf]lvd Joj:yfkg
Jofj;flos ?kdf s/f/af6 pTkGg x'g] tyf e}k/L cfpg] bfloTjx?nfO{ k"/f ug{ g;Sg] hf]lvdx?nfO{ g} t/ntf hf]lvd elgG5 .
a}+ssf] ljQLo cj:yfsf] ljj/0f leq jf aflx/sf b'a} k|sf/sf sf/f]af/af6 o:tf hf]lvdx? pTkGg x'G5g\ . ;DklQ tyf bfloTjx?sf]
cjlwdf cd]n eP/ o:tf hf]lvd s'g} klg a]nf a}+ssf] Joj;fodf cfpg ;Sg] x'G5 . a}+sn] o:tf] hf]lvd Joj:yfkg ug{sf]
lglDt k|d'v ?kdf t/ntfsf] ;xL dfkg / To;sf >f]tx?sf] ;xL Joj:yfkgnfO{ g} lnPsf] 5 . a+}ssf] ;DklQ bfloTj Joj:yfkg
;ldltn] o;df d'Vo e"ldsf v]n]sf] x'G5 . t/ntf ;DaGwL ;a} gLlt tyf lgodx?sf] k'g/fjnf]sg tyf kfngf u/fpg] lhDdf
o; ;ldltsf] x'G5 . Structural Liquidity Statements, Interest Rate Risk Monitoring Table, Stress Test Reports tyf a}+ssf] t/ntf
profile / To; ;DaGwL cg'ejx?nfO{ dwogh/ ub}{ hf]lvdsf] plrt Joj:yfkg a}+sn] ub{5 . lglZrt ePsf tyf cNkfo' ePsf
bfloTjx?sf] jxg ug{sf] lglDt a}+sn] kof{Kt t/ntf sfod /fVb5 eg] e}k/L cfpg] bfloTjx?sf] lglDt a+}s ahf/df lnld6x?
tyf repo market sf] kx'FrnfO{ tof/L cj:yfdf /fv]sf] x'G5 .
%=!=& ljQLo ;DklQ tyf bfloTjsf] ahf/ d"No
%=!=&=! ahf/ d"No dfkgsf] >]0fLs/0f
ljQLo ;DklQ tyf bfloTjsf] ahf/ d"Nosf] dfkg ug{ ;f] d"No emNsfpg] pko'Qm ahf/sf] 5gf}6sf] nflu lgDg adf]lhdsf]
k|fyldstfsf] qmd ckgfO{Psf] x'G5M
 jflif{s k|ltj]bg 141

>]0fL !
o; >]0fLdf ahf/ d"No ;f] ;DklQ÷bfloTj jf p:t} ;DklQ÷bfloTjsf] :jtGq / ;lqmo ?kdf vl/b laqmL x'g] ahf/df rng rNtLdf
/x]sf] d"NonfO{ s'g} ;dfof]hg ljgf lnO{G5 .
o:tf ;DklQ jf bfloTjsf] kof{Kt ;+Vof tyf dfqfdf c;DalGwt JolQm aLr vl/b laqmL x'g] ahf/ g} o; >]0fL cGtu{tsf] ahf/ d"No
lgwf{/0f ug{] 5gf}6df k5{ .
>]0fL @
o; >]0fLdf ahf/ d"Nosf] lgwf{/0f ;f] lgwf{/0f ug{ k|ToIf jf k/f]If ?kdf pknAw x'g] pko'Qm tYof°sf cfwf/df ug]{ ul/Psf] x'G5 .
o:tf pknAw x'g] s]xL tYofª\s lgDg k|sf/sf /x]sf 5g\M
n ;lqmo / :jtGq ahf/df p:t} ljQLo ;DklQ tyf bfloTjsf] ;"lrls[t ahf/ d"No,
n t'ngfTds ?kdf sd ;lqmo / :jtGq ahf/df p:t} ljQLo ;DklQ tyf bfloTjsf] ;"lrls[t ahf/ d"No,
n ljQLo pks/0fx?sf] ahf/ d"Nosf] dfkg ubf{ ;f] sf] d"No lgwf{/0fsf] k4ltsf] nflu cfjZos x'g] ;Dk"0f{ tYof° pknAw x'“bf
dfq ul/G5.
olb s'g} ljQLo pks/0fsf] ahf/ d"No ;lhn} pknAw x'g ;Sg] ahf/ gePsf] cj:yfdf, a+}sn] ;f] sf] ahf/ d"No d"Nof°gsf]
ljleGg k4lt ckgfP/ ug]{ u/]sf] x'G5 . pQm d"Nof°g k4ltdf ;f] ljQLo ;DklQ;“u Ps?ktf ePsf] ljQLo ;DklQsf] ahf/
d"NonfO{ lnP/ plrt / cfjZos ;dfof]hg u/L d"No lgwf{/0f ug{] ul/Psf] x'G5 . ljQLo pks/0fsf] ;'?jftdf klxrfg ubf{ ;f]
sf] k|flKtsf] a]nfsf] sf/f]af/ d"NonfO{ ahf/ d"Nosf] ?kdf lnO{G5 .
>]0fL #
ahf/ d"No >]0fL @ cg';f/ klg lgwf{/0f ug{ g;lsPdf ;f] sf] lgwf{/0f d"Nof°gsf ljleGg k4lt ckgfP/ ul/G5 / ;f] dWo] a9L
plrt / pko'Qm d"Nof°g k4ltaf6 cfPsf] d"NonfO{ ahf/ d"Nosf] ?kdf lng] ul/G5 . d"Nof°g k4ltdf pQm ljQLo ;DklQ;“u
Ps?ktf ePsf] ljQLo ;DklQsf] Net Present Value / Discounted Cash Flow Model cg';f/sf] d"NonfO{ ;d]t t'ngfTds ?kdf
x]l/G5 .
%=!=&=@ ahf/ d"Nodf n]vf°g ul/Psf ljQLo pks/0f
a}+sn] lgDg adf]lhdsf ljQLo pks/0f ahf/ d"Nodf n]vf°g / k|:t't ug]{ u/]sf] 5M
n Jo'TkGg ljQLo pks/0f,
n Jofkfl/s nufgL -ahf/ d"No gfkmf gf]S;fg vftfdf ;dfof]lht x'g] k|s[ltsf Do'r'cn km08 / Equity z]o/df ePsf] nufgL_,
n cGo lj:t[t gfkmf gf]S;fg vftfdf ;dfof]hg x'g] k|s[ltsf O{lSj6Ldf ePsf nufgL.
pk/f]Qm dWo] Jo'TkGg ljQLo pks/0fnfO{ dfly plNnlvt dWo] >]0fL @ cg';f/ pknAw tYofª\ssf cfwf/df tyf af“sLnfO{
obL :jtGq ;lqmo ahf/df ;f] ljQLo pks/0fsf] ;"rLs[t d"No pknAw eP;Dd ;f] d"Nodf cGoyf >]0fL # cg';f/ pknAw x'g]
tYofª\ssf cfwf/df ul/G5 .
;+nUg ljQLo ljj/0fdf k|:t't ul/Psf] ljQLo pks/0fsf] ahf/ d"No tyf ;f] sf] lgwf{/0fsf] nflu 5gf}6 ul/Psf] >]0fLx? lgDg
k|sf/ /x]sf 5g\M
142 glan a}+s lnld6]8

ahf/ d"Nodf dfkg ul/Psf ljQLo pks/0fx?

;d"x – cfiff9 #!, @)*) df ?=
tx ! tx @ tx #
cGo Jofkfl/s ;DklQ 9,28,10,034 - -
– OlSj6L pks/0f – ;"rLs[t 9,28,10,034 - -
– OlSj6L pks/0f – ;"rLs[t gePsf] - - -
– Do'r'cn km08 OsfO{ - - -
lj:t[t gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] OlSj6L pks/0fx? 1,52,57,09,047 - 5,56,65,27,717
Equity Instruments measured at FVTOCI)
– OlSj6L pks/0f – ;"rLs[t 37,95,57,340 - 4,60,97,52,476
– OlSj6L pks/0f – ;"rLs[t gePsf] - - 95,67,75,241
– Do'r'cn km08 PsfO 1,14,61,51,707 - -
hDdf 1,61,85,19,081 - 5,56,65,27,717

a}+s – cfiff9 #!, @)*) df ?=

tx ! tx @ tx #
cGo Jofkfl/s ;DklQ - - -
– OlSj6L pks/0f – ;"rLs[t - - -
– OlSj6L pks/0f – ;"rLs[t gePsf] - - -
– Do'r'cn km08 OsfO{ - - -
lj:t[t gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] OlSj6L pks/0fx? 1,45,94,53,466 - 5,56,65,27,717
(Equity Instruments measured at FVTOCI)
– OlSj6L pks/0f – ;"rLs[t 35,32,90,023 - 4,60,97,52,476
– OlSj6L pks/0f – ;"rLs[t gePsf] - - 95,67,75,241
– Do'r'cn km08 OsfO{ 1,10,61,63,443 - -
hDdf 1,45,94,53,466 - 5,56,65,27,717
 jflif{s k|ltj]bg 143

;d"x – cfiff9 #@, @)&( df ?=

tx ! tx @ tx #
cGo Jofkfl/s ;DklQ 19,22,82,454 - -
– OlSj6L pks/0f – ;"rLs[t 14,82,95,803 - -
– OlSj6L pks/0f – ;"rLs[t gePsf] - - -
– Do'r'cn km08 OsfO{ 4,39,86,651 - -
lj:t[t gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] OlSj6L pks/0fx?
(Equity Instruments measured at FVTOCI) 1,41,94,26,623 - 5,26,07,50,895
– OlSj6L pks/0f – ;"rLs[t 38,03,22,632 - 4,54,93,49,830
– OlSj6L pks/0f – ;"rLs[t gePsf] - - 71,14,01,065
– Do'r'cn km08 OsfO{ 1,03,91,03,991 - -
hDdf 1,61,17,09,078 - 5,26,07,50,895

a}+s – cfiff9 #@, @)&( df ?=

tx ! tx @ tx #
cGo Jofkfl/s ;DklQ 2,97,28,860 - -
– OlSj6L pks/0f – ;"rLs[t 2,97,28,860 - -
– OlSj6L pks/0f – ;"rLs[t gePsf] - - -
– Do'r'cn km08 OsfO{ - - -
lj:t[t gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] OlSj6L pks/0fx? 1,35,56,86,046 - 5,26,07,50,895
(Equity Instruments measured at FVTOCI)
– OlSj6L pks/0f – ;"rLs[t 31,65,82,055 - 4,54,93,49,830
– OlSj6L pks/0f – ;"rLs[t gePsf] - - 71,14,01,065
– Do'r'cn km08 OsfO{ 1,03,91,03,991 - -
hDdf 1,38,54,14,906 - 5,26,07,50,895
144 glan a}+s lnld6]8

%=!=!)=# ahf/ d"No cGo lj:t[t gfkmf gf]S;fg vftfdf ;dfof]hg x'g] ljQLo ;DklQsf] d"No
a}+sn] cfgf] O{SjL6L z]o/ tyf Do'r'cn km08df ePsf] nufgLnfO{ ahf/ d"No cGo lj:t[t gfkmf gf]S;fg vftfdf ;dfof]hg x'g]
k|s[ltsf] ljQLo ;DklQ egL juL{s/0f u/]sf] 5 . o; ;DaGwL yk hfgsf/L a'“bf g+ $=*=# df k|:t't ul/Psf] 5 . ;xfos sDkgLn]
ljQLo ;DklQsf] d"No o; ljlwaf6 u0fgf gu/]sf]n] ;f] ;DaGwL tYof° a}+s / ;d"xsf] nflu ;dfg /xg]5g\ .
%=@ k"“hL Joj:yfkg
a}+ssf] nflu k"“hLsf] plrt Joj:yfkg dxŒjk"0f{ ljifo xf] . a}+sn] cfgf] k"“hLsf] Joj:yfkg lgodgsf/L lgsfosf] dfkb08 leq
/x]/ eljiodf x'g] Jofkf/sf] j[l4 tyf ;f] sf] nflu rflxg] cg'dflgt k"FhL ;d]tnfO{ dWogh/ /fv]/ ug]{ u/]sf] 5 . a}+sn] g]kfn
/fi6« a}+saf6 hf/L k““'hLsf] Joj:yfkg ug]{ u/]sf] 5 tyf s'g} klg Jofkfl/s lg0f{ox? hf]lvd Joj:yfkg ;DaGwL lgb{]lzsf
adf]lhd ug{] u/]sf] 5. a}+s k"FhL Joj:yfkgdf cAan /xL k"“hLdf plrt k|ltkmn k|:t't ug{ ;kmn /x]sf] 5 .

glan a}+s lnld6]8

kF"hLsf]if tflnsf
@)*) cfiff9 #!
?=
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
!=! hf]lvd efl/t ;DklQ
s_ shf{ hf]lvd 4,23,68,64,94,980 3,92,08,49,56,357
v_ ;~rfng hf]lvd 14,82,85,02,489 13,85,11,13,837
u_ ahf/ hf]lvd 1,31,27,77,156 68,50,86,623
s"n hf]lvd efl/t ;DklQ ;dfof]hg cl3 4,39,82,77,74,625 4,06,62,11,56,817
Pillar II cGtu{tsf] ;dfof]hg
hf]8M ^=$ -s_ -(_ cg';f/ hf]lvd efl/t ;DklQsf] @∞ 8,79,65,55,493 8,13,24,23,136
hf]8M kof{Kt ;"rgf k|jfx gu/] afkt hf]lvd efl/t ;DklQsf] #∞ - -
hf]8M ;~rfng hf]lvd afkt #∞ 2,10,47,80,018 2,14,54,58,350
s"n hf]lvd efl/t ;DklQ (Pillar II cGtu{tsf] ;dfof]hg kl5_ 4,50,72,91,10,136 4,16,89,90,38,303
s"n k"“hLsf]if
s_ k|fylds k"“hL (Tier I) 46,07,42,34,465 44,90,44,99,258
s= r'Qmf k"“hL 27,05,69,96,729 22,83,29,08,632
v= z]o/ lk|ldod - 1,75,555
u= k|:tfljt af]g; z]o/ - -
w= j}3flgs hu]8f sf]if 13,90,53,22,355 12,62,43,22,355
ª= ;l~rt gfkmf ÷ -gf]S;fg_ 3,18,70,59,423 2,89,95,44,565
r= rfn" cf=j= sf] gfkmf ÷ -gf]S;fg_ - -
5= k"“hL lkmtf{ hu]8f sf]if - 1,33,33,33,332
h= k"“hL ;dfof]hg sf]if 2,25,67,40,221 5,86,87,39,683
em= nfef+z ;dLs/0f sf]if - -
`= afu]{g kr]{h u]g - -
6= cGo :jtGq sf]ifx? 1,65,25,46,297 77,19,156

qmdzM k"FhLsf]if tflnsf

 jflif{s k|ltj]bg 145

qmdzM kF"hLsf]if tflnsf ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
36fpg]
s= Voflt (Goodwill) afktsf] /sd - –17,01,53,724_
v= cef}lts ;DklQ –15,34,72,917_ –14,61,27,858_
u= :yug s/ ;DklQ - -
w= ckn]vg gul/Psf ljljw ;DklQ (Fictitious Assets) - -
3= Ohfhtkq k|fKt ;+:yfsf] z]o/df ul/Psf] nufgL - -
ª= ljQLo :jfy{ /x]sf] sDkgLdf /x]sf] nufgL –1,79,80,00,000_ –29,80,00,000_
r= z]o/df ;LdfeGbf a9L nufgL - -
5= k|Tofe"lt (Underwriting) cGtu{t ul/Psf] nufgL - -
h= kf/:kl/s qm; xf]lN8· - -
em= ;LdfeGbf a9L nufgL ul/Psf] tyf cg'kof]u /x]sf hUuf / ejgsf] vl/b - -
`= gub k|jfx x]h - -
6= Defined Benefit Pension Assets - -
7= Unrecognized Defined Benefit Pension Liabilities - -
8= l/he{ vftfdf ePsf] C0fTds Aofn]G; –3,29,57,643_ –4,79,62,439_
9= cGo - -
Pillar II cGtu{tsf] ;dfof]hg - -
36fpg] M ^=$ -s_ -!_ cg';f/ ckof{Kt Joj:yf - -
36fpg] M ^=$ -s_ -@_ cGtu{t ;DalGwt kIfnfO{ tyf If]qdf k|jflxt shf{ ;'ljwf - -
v_ cltl/Qm k"“hL (Tier I) - -
s= gg\So'Do'n]l6e / k/k]r'cn lk|km/]G; z]o/ - -
v= k/k]r'cn 8]A6 OG;6|'|d]G6 - -
u= z]o/ lk|ldod - -
u_ k"/s k"“hL (Tier II) 10,45,27,91,999 9,65,23,99,173
s= So'Do'n]l6e / l/l8d]jn lk|km/]G; z]o/ - -
v= ;'/Iff g/flvPsf] ;xfos cfjlws C0f 3,95,03,67,779 4,87,37,74,668
u= xfOla|8 k"“hL pks/0fx? - -
w= z]o/ lk|ldod - -
ª= c;n shf{ gf]S;fgL Joj:yf 5,68,56,17,198 3,99,95,57,314
r= ;6xL ;dLs/0f sf]if 78,77,12,612 75,21,12,612
5= nufgL ;dfof]hg sf]if 67,20,573 55,80,742
h= ;DklQ k'gd"{Nof°g sf]if - -
em= cGo sf]if 2,23,73,837 2,13,73,837
!=@_ s"n k"“hL sf]if hDdf -s+u_ 56,52,70,26,464 54,55,68,98,431

!=#_ k"“hL sf]if cg'kft

k|fylds k"“hL ÷ s"n hf]lvd efl/t ;DklQ (Tier I) 10.22Ü 10.77Ü
k"“hL sf]if ÷ s"n hf]lvd efl/t ;DklQ (Tier I tyf Tier II) 12.54Ü 13.09Ü
 glan a}+s lnld6]8
shf{ hf]lvd
@)*) cfiff9 #! ?=
ljj/0f o; jif{ ut jif{
lstfaL d"No ljz]if Joj:yf u0fgf ug{ ;lsg] v'b /sd hf]lvd efl/t hf]lvd efl/t v'b /sd hf]lvd efl/t
146 glan a}+s lnld6]8

CRM k|ltzt /sd /sd

s_ jf;nft leqsf] sf/f]af/ s v u 3=s-v-u ª r=3xª

gub df}Hbft 5,72,09,94,783 - - 5,72,09,94,783 0Ü - 5,16,14,64,551 -

g]kfn /fi6« a}+sdf /x]sf] df}Hbft 25,26,23,25,580 - - 25,26,23,25,580 0Ü - 12,70,56,14,319 -
;'g - - - - 0Ü - - -
g]kfn ;/sf/sf] C0fkqdf 66,48,32,15,500 - - 66,48,32,15,500 0Ü - 54,37,02,30,419 -
ul/Psf] nufgL
g]kfn ;/sf/ pk/sf] ;Dk"0f{ bfaL 37,95,15,121 - - 37,95,15,121 0Ü - 28,82,15,121 -
g]kfn /fi6« a}+ssf] C0fkqdf - - - - 0Ü - - -
ul/Psf] nufgL
g]kfn /fi6« a}+s pk/sf] 37,80,87,233 - - 37,80,87,233 0Ü - 30,21,55,124 -
;Dk"0f{ bfaL
ljb]zL ;/sf/ tyf s]Gb|Lo a}+s - - - - 0Ü - - -
pk/sf] bfaL (ECA rating 0-1)
ljb]zL ;/sf/ tyf s]Gb|Lo a}+s - - - - 20Ü - - -
pk/sf] bfaL (ECA rating -2)
ljb]zL ;/sf/ tyf s]Gb|Lo a}+s - - - - 50Ü - - -
pk/sf] bfaL (ECA rating -3)
ljb]zL ;/sf/ tyf s]Gb|Lo a}+s - - - - 100Ü - - -
pk/sf] bfaL (ECA rating 4-6)
ljb]zL ;/sf/ tyf s]Gb|Lo a}+s - - - - 150Ü - - -
pk/sf] bfaL (ECA rating -7)
BIS,IMF,ECB,EC / ax'kIfLo - - - - 0Ü - - -
ljsf; a}+s pk/sf] bfaL
cGo ax'kIfLo ljsf; a}+sx? - - - - 100Ü - - -
pk/sf] bfaL
;fj{hlgs ;+:yf pk/sf] bfaL - - - - 100Ü - - -
;fj{hlgs ;+:yf pk/sf] bfaL - - - - 20Ü - - -
(ECA rating 0-1)
;fj{hlgs ;+:yf pk/sf] bfaL - - - - 50Ü - - -
(ECA rating -2)
;fj{hlgs ;+:yf pk/sf] bfaL - - - - 100Ü - - -
(ECA rating 3-6)
qmdzM shf{ hf]lvd
qmdzM shf{ hf]lvd
?=
ljj/0f o; jif{ ut jif{
lstfaL d"No ljz]if Joj:yf u0fgf ug{ ;lsg] v'b /sd hf]lvd efl/t hf]lvd efl/t v'b /sd hf]lvd efl/t
CRM k|ltzt /sd /sd
s_ jf;nft leqsf] sf/f]af/ s v u 3=s-v-u ª r=3xª

;fj{hlgs ;+:yf pk/sf] bfaL - - - - 150Ü - - -

(ECA rating -7)
tf]lsPsf] k"“hLsf]if sfod ug]{ 12,85,33,16,595 - - 12,85,33,16,595 20Ü 2,57,06,63,319 12,79,65,90,741 2,55,93,18,148
:jb]zL a}+s pk/sf] bfaL
tf]lsPsf] k"“hLsf]if sfod gug]{ - - - - 100Ü - - -
:jb]zL a}+s pk/sf] bfaL
ljb]zL a}+s pk/sf] bfaL 3,27,49,77,537 - - 3,27,49,77,537 20Ü 65,49,95,507 5,96,41,55,801 1,19,28,31,160
(ECA rating 0-1)
ljb]zL a}+s pk/sf] bfaL 1,38,62,30,522 - - 1,38,62,30,522 50Ü 69,31,15,261 2,61,69,74,643 1,30,84,87,322
(ECA rating -2)
ljb]zL a}+s pk/sf] bfaL - - - - 100Ü - 25,65,45,082 25,65,45,082
(ECA rating 3-6)
ljb]zL a}+s pk/sf] bfaL - - - - 150Ü - - -
(ECA rating -7)
tf]lsPsf] k"“hLsf]ifdf ! k|ltzt 7,50,53,99,870 - - 7,50,53,99,870 20Ü 1,50,10,79,974 5,71,51,70,059 1,14,30,34,012
eGbf a9Ln] k"“hLsf]if sfod ug]{
SAARC If]q leq :yfkgf ePsf
ljb]zL a}+s pk/sf] bfaL
:jb]zL ;+3 ;+:yfx? pk/sf] - - - - 50Ü - - -
bfaL (Credit Rating Score
equivaent to AAA)
:jb]zL ;+3 ;+:yfx? pk/sf] 45,20,98,913 - - 45,20,98,913 70Ü 31,64,69,239 61,59,93,952 43,11,95,766
bfaL (Credit Rating Score
equivaent to AA+ or AA-)
:jb]zL ;+3 ;+:yfx? pk/sf] 6,33,48,51,352 - - 6,33,48,51,352 80Ü 5,06,78,81,081 6,73,38,54,570 5,38,70,83,656
bfaL (Credit Rating Score
equivaent to A+ or A-)
:jb]zL ;+3 ;+:yfx? pk/sf] 54,33,71,12,370 - 14,15,25,000 54,19,55,87,370 100Ü 54,19,55,87,370 43,29,47,52,854 43,29,47,52,854
bfaL (Credit Rating Score
equivaent to BBB+ and below)
:jb]zL ;+3 ;+:yfx? pk/sf] bfaL 1,39,27,55,65,881 - 44,19,10,970 1,38,83,36,54,911 100Ü 1,38,83,36,54,911 1,42,83,39,94,895 1,42,83,39,94,895
ljb]zL ;+3 ;+:yfx? pk/sf] bfaL - - - - 20Ü - - -
(ECA rating 0-1)
ljb]zL ;+3 ;+:yfx? pk/sf] bfaL - - - - 50Ü - - -
jflif{s k|ltj]bg 147

(ECA rating -2)

qmdzM shf{ hf]lvd
qmdzM shf{ hf]lvd ?=
ljj/0f o; jif{ ut jif{
lstfaL d"No ljz]if Joj:yf u0fgf ug{ ;lsg] v'b /sd hf]lvd efl/t hf]lvd efl/t v'b /sd hf]lvd efl/t
CRM k|ltzt /sd /sd
s_ jf;nft leqsf] sf/f]af/ s v u 3=s-v-u ª r=3xª

ljb]zL ;+3 ;+:yfx? pk/sf] bfaL - - - - 100Ü - - -

148 glan a}+s lnld6]8

(ECA rating 3-6)

ljb]zL ;+3 ;+:yfx? pk/sf] bfaL - - - - 150Ü - - -
(ECA rating -7)
pkef]Qmf tyf ;fgf shf{ 50,68,33,99,589 - 1,19,91,82,029 49,48,42,17,560 75Ü 37,11,31,63,170 23,86,79,73,708 17,90,09,80,281
(Regulatory Retail Portfolio)
-efvf ggf3]sf]_
u|fg'nfl/6L ;Ldf afx]s cGo - - - - 100Ü - - -
zt{ kfngf u/]sf] pkef]Uo
tyf ;fgf shf{
cfjf;Lo 3/hUufaf6 ;'/lIft bfaL 18,24,74,79,664 - - 18,24,74,79,664 60Ü 10,94,84,87,798 24,13,95,27,349 14,48,37,16,410
cfjf;Lo 3/hUufaf6 k"0f{ ;'/lIft - - - - 150Ü - - -
gePsf] bfaL -efvf ggf3]sf]_
cfjf;Lo 3/hUufaf6 k"0f{ ;'/lIft 1,24,94,60,985 28,25,18,778 - 96,69,42,207 100Ü 96,69,42,207 1,27,21,74,581 1,27,21,74,581
gePsf] bfaL -efvf gf3]sf]_
Jofkfl/s 3/hUufaf6 3,55,77,15,022 - - 3,55,77,15,022 100Ü 3,55,77,15,022 2,52,70,844 2,52,70,844
;'/lIft bfaL
e'QmfgL cjlw ;dfKt eO;s]sf] 17,07,80,01,662 7,26,47,69,717 2,83,73,916 9,78,48,58,029 150Ü 14,67,72,87,043 13,06,01,85,770 19,59,02,78,655
bfaL -cfjfl;o 3/hUuf
;'/lIft afx]s_
pRr hf]lvdo'Qm bfaL 39,50,67,45,882 - 1,45,19,57,450 38,05,47,88,432 150Ü 57,08,21,82,647 32,10,77,91,549 48,16,16,87,323
lwtf]kq shf{ 69,07,02,381 - - 69,07,02,381 100Ü 69,07,02,381 - -
6]«l8ª ;+:yfnfO{ k|bfg ul/Psf] 1,26,99,48,751 - - 1,26,99,48,751 120Ü 1,52,39,38,502 3,69,71,58,151 4,43,65,89,781
6«i6 l/l;K6 shf{
:6s PS;r]Ghdf ;"rLs[t 6,82,94,41,460 4,68,26,84,985 - 2,14,67,56,475 100Ü 2,14,67,56,475 2,05,44,15,089 2,05,44,15,089
sDkgLsf] z]o/ / cGo k"“hLut
pks/0fdf ePsf] nufgL
:6s PS;r]Ghdf ;"rLs[t 12,80,16,712 11,57,25,779 - 1,22,90,933 150Ü 1,84,36,399 1,06,56,830 1,59,85,245
gePsf] sDkgLsf] z]o/ / cGo
k"“hLut pks/0fdf ePsf] nufgL
cfjf;Lo 3/hUufdf ;'/lIft 7,05,68,83,957 - - 7,05,68,83,957 50Ü 3,52,84,41,978 6,62,57,73,541 3,31,28,86,770
sd{rf/L shf{
;/sf/L C0fkqsf] Aofh tyf bfaL 1,04,62,34,887 - - 1,04,62,34,887 0Ü - 33,20,98,122 -
dfu{:y gub tyf sn]S;gdf - - - - 20Ü - - -
/x]sf] gubhGo ;DklQ
cGo ;DklQ 18,54,09,07,597 7,86,09,00,956 - 10,68,00,06,642 100Ü 10,68,00,06,642 7,55,26,26,188 7,55,26,26,188
hDdf 4,89,52,86,29,806 20,20,66,00,215 3,26,29,49,364 4,66,05,90,80,227 3,46,76,75,06,928 4,08,40,13,63,852 3,17,21,38,54,062

qmdzM shf{ hf]lvd

qmdzM shf{ hf]lvd ?=
ljj/0f o; jif{ ut jif{
lstfaL d"No ljz]if Joj:yf u0fgf ug{ ;lsg] v'b /sd hf]lvd efl/t hf]lvd efl/t v'b /sd hf]lvd efl/t
CRM k|ltzt /sd /sd
s_ v_ jf;nft aflx/sf] sf/f]af/ s v u 3=s-v-u ª r=3xª

h'g;'s} a]nf lkmtf{ lng 59,78,91,35,665 - - 59,78,91,35,665 - - 71,72,74,83,140 -

;lsg] k|ltj4tf
lan sn]S;g 2,09,58,97,076 - - 2,09,58,97,076 - - 1,64,61,05,612 -
clu|d ljlgdo ;Demf}tf 3,81,29,46,431 - - 3,81,29,46,431 10Ü 38,12,94,643 1,39,07,36,904 13,90,73,690
^ dlxgf eGbf sd cjlwsf] 11,92,39,85,275 - 2,11,47,66,186 9,80,92,19,089 20Ü 1,96,18,43,818 14,63,96,29,188 2,92,79,25,838
k|lttkq :jb]zL sf/f]af/ kIf
ljb]zL sf/f]af/ kIf - - - - 20Ü - - -
(Counter party) (ECA 0-1)
ljb]zL sf/f]af/ kIf - - - - 50Ü - - -
(Counter party) (ECA -2)
ljb]zL sf/f]af/ kIf - - - - 100Ü - - -
(Counter party) (ECA 3-6
ljb]zL sf/f]af/ kIf - - - - 150Ü - - -
(Counter party) (ECA -7)
^ dlxgf eGbf a9L cjlwsf] 1,18,03,34,938 - 16,47,02,746 1,01,56,32,192 50Ü 50,78,16,096 62,72,73,809 31,36,36,904
k|lttkq :jb]zL sf/f]af/ kIf
ljb]zL sf/f]af/ kIf - - - - 20Ü - - -
(Counter party) (ECA 0-1)
ljb]zL sf/f]af/ kIf - - - - 50Ü - - -
(Counter party) (ECA -2)
ljb]zL sf/f]af/ kIf - - - - 100Ü - - -
(Counter party) (ECA 3-6
ljb]zL sf/f]af/ kIf - - - - 150Ü - - -
(Counter party) (ECA -7)
la8 a08, k/km/d]G; sfp06/ 57,00,80,94,975 - 1,18,24,78,200 55,82,56,16,775 40Ü 22,33,02,46,710 71,89,22,57,889 28,75,69,03,156
Uof/]06L :jb]zL sf/f]af/ kIf
ljb]zL sf/f]af/ kIf 2,60,68,19,548 - 2,08,54,55,638 52,13,63,910 20Ü 10,42,72,782 52,42,43,900 10,48,48,780
(Counter party) (ECA 0-1)
ljb]zL sf/f]af/ kIf 4,97,41,13,010 - 2,48,70,56,505 2,48,70,56,505 50Ü 1,24,35,28,253 4,04,22,94,146 2,02,11,47,073
(Counter party) (ECA -2)
ljb]zL sf/f]af/ kIf 4,26,07,49,339 - - 4,26,07,49,339 100Ü 4,26,07,49,339 3,93,42,56,230 3,93,42,56,230
(Counter party) (ECA 3-6)
ljb]zL sf/f]af/ kIf - - - - 150Ü - - -
(Counter party) (ECA -7)
k|Tofe"lt (underwriting) - - - - 50Ü - - -
;DalGwt k|ltj4tf
jflif{s k|ltj]bg 149

qmdzM shf{ hf]lvd

 ?=
qmdzM shf{ hf]lvd
ljj/0f o; jif{ ut jif{
lstfaL d"No ljz]if Joj:yf u0fgf ug{ ;lsg] v'b /sd hf]lvd efl/t hf]lvd efl/t v'b /sd hf]lvd efl/t
CRM k|ltzt /sd /sd
s_ v_ jf;nft aflx/sf] sf/f]af/ s v u 3=s-v-u ª r=3xª

a}+sx?af6 ;'/Iffsf] ?kdf k|bfg - - - - 100Ü - - -

150 glan a}+s lnld6]8

ul/Psf] hdfgtx? (Lending of

Bank's Securities or Posting of
Securities as collateral)
k'gM vl/b ;Demf}tf - - - - 100Ü - - -
cGtu{tsf] shf{
clu|d e'QmfgL hdfgt 25,47,15,86,502 - 2,10,80,17,235 23,36,35,69,267 100Ü 23,36,35,69,267 22,46,60,19,110 22,46,60,19,110
ljQLo hdfgt - - - - 100Ü - - -
:jLsf/ tyf b/kL7 16,46,75,22,021 - - 16,46,75,22,021 100Ü 16,46,75,22,021 8,84,03,48,677 8,84,03,48,677
(Acceptance and Endorsements)
e'QmfgL gul/Psf] efu ty - - - - 100Ü - - -
cf+lzs e'QmfgL ul/Psf] z]o/
tyf ;'/If0fkq (Unpaid portion of
partly paid shares and securities)
ckl/jTo{ shf{ k|ltj4tf 22,92,83,99,755 - 16,13,98,324 22,76,70,01,431 20Ü 4,55,34,00,286 21,99,77,16,794 4,39,95,43,359
-5f]6f] cjlw_
ckl/jTo{ shf{ k|ltj4tf 74,42,94,287 - - 74,42,94,287 50Ü 37,21,47,144 1,22,81,92,662 61,40,96,331
-nfdf] cjlw_
tf]lsPsf] k"“hL sf]ifdf ! k|ltzt - - - - 20Ü - - -
eGbf a9Ln] k"FhLsf]if sfod ug]{
SAARC If]qleq :yfkgf ePsf
ljb]zL a}+s pk/sf] bfaL
cGo ;Defljt bfloTjx? 1,02,95,89,257 - - 1,02,95,89,257 100Ü 1,02,95,89,257 27,24,90,148 27,24,90,148
bfaL k/]sf] t/ e'QmfgL 17,15,04,219 - - 17,15,04,219 200Ü 34,30,08,437 4,04,06,500 8,08,13,000
gul/Psf hdfgt
hDdf 2,14,46,49,72,298 - 10,30,38,74,835 2,04,16,10,97,463 - 76,91,89,88,052 2,25,26,94,54,709 74,87,11,02,295
s"n shf{ hf]lvd -s+v_ 7,03,99,36,02,104 20,20,66,00,215 13,56,68,24,199 6,70,22,01,77,690 - 4,23,68,64,94,980 6,33,67,08,18,561 3,92,08,49,56,357
Pillar-II cGtu{tsf] ;dfof]hg - - - - - - - -
hf]8M ^=$ -s_ -#_ cGtu{t k|lt - - - - - - - -
u|fxs shf{ tyf ;'ljwf
;LdfeGbf a9L k|jflxt shf{
tyf ;'ljwfsf] !)∞
hf]8M ^=$ -s_ -$_ cGtu{t k'gM - - - - - - - -
:jLsf/ x'g] u/L laqmL ul/Psf]
shf{x?
s"n shf{ hf]lvd -Pillar II 7,03,99,36,02,104 20,20,66,00,215 13,56,68,24,199 6,70,22,01,77,690 - 4,23,68,64,94,980 6,33,67,08,18,561 3,92,08,49,56,357
cGtu{tsf] ;dfof]hg kl5_
glan a}+s lnld6]8
Credit Risk Mitigant sf] nflu o]fUo /sd
@)*) cfiff9 #! ?=
ljj/0f
cfkm\gf] a}+sdf cGo a}+sdf ;'g ;/sf/ tyf g]kfn cGo b]zsf] :jb]zL ljb]zL ax'kIfLo ljb]zL a}+ssf] hDdf
/x]sf] lgIf]k /x]sf] lgIf]k g]kfn /fi6« ;/sf/sf] ;/sf/sf] a}+ssf] a}+sx?sf] hdfgt tyf
a}+ssf] ;'/If0f hdfgt hdfgt hdfgt hdfgt ;'/If0f

jf;nft leqsf sf/f]af/

ljb]zL ;/sf/ tyf s]Gb|Lo a}+s - - - - - - - - - -
pk/sf] bfaL (ECA rating - 2)
ljb]zL ;/sf/ tyf s]Gb|Lo a}+s - - - - - - - - - -
pk/sf] bfaL (ECA rating - 3)
ljb]zL ;/sf/ tyf s]Gb|Lo a}+s - - - - - - - - - -
pk/sf] bfaL (ECA rating 4-6)
ljb]zL ;/sf/ tyf s]Gb|Lo a}+s - - - - - - - - - -
pk/sf] bfaL (ECA rating - 7)
cGo ax'kIfLo ljsf; a}+sx? - - - - - - - - - -
pk/sf] bfaL
:jb]zL ;fj{hlgs ;+:yfx? - - - - - - - - - -
pk/sf] bfaL
;fj{hlgs ;+:yf pk/sf] bfaL - - - - - - - - - -
(ECA rating 0-1)
;fj{hlgs ;+:yf pk/sf] bfaL - - - - - - - - - -
(ECA rating - 2)
;fj{hlgs ;+:yf pk/sf] bfaL - - - - - - - - - -
(ECA rating 3-6)
;fj{hlgs ;+:yf pk/sf] bfaL - - - - - - - - - -
(ECA rating - 7)
tf]lsPsf] k"“hLsf]if sfod ug]{ - - - - - - - - - -
:jb]zL a}+s pk/sf] bfaL
tf]lsPsf] k"“hLsf]if sfod gug]{ - - - - - - - - - -
:jb]zL a}+s pk/sf] bfaL
ljb]zL a}+s pk/sf] bfaL - - - - - - - - - -
(ECA rating 0-1)
ljb]zL a}+s pk/sf] bfaL - - - - - - - - - -
(ECA rating - 2)
ljb]zL a}+s pk/sf] bfaL - - - - - - - - - -
(ECA rating 3-6)
jflif{s k|ltj]bg 151

qmdzM Credit Risk Mitigant sf] nflu o]fUo /sd

qmdzM Credit Risk Mitigant sf] nflu o]fUo /sd

ljj/0f
cfkm\gf] a}+sdf cGo a}+sdf ;'g ;/sf/ tyf g]kfn cGo b]zsf] :jb]zL ljb]zL ax'kIfLo ljb]zL a}+ssf] hDdf
/x]sf] lgIf]k /x]sf] lgIf]k g]kfn /fi6« ;/sf/sf] ;/sf/sf] a}+ssf] a}+sx?sf] hdfgt tyf
a}+ssf] ;'/If0f hdfgt hdfgt hdfgt hdfgt ;'/If0f

ljb]zL a}+s pk/sf] bfaL - - - - - - - - - -

(ECA rating - 7)
152 glan a}+s lnld6]8

tf]lsPsf] k"“hLsf]ifdf ! k|ltzt - - - - - - - - - -

eGbf a9Ln] k"“hLsf]if sfod ug]{
SAARC If]qleq :yfkgf ePsf
ljb]zL a}+s pk/sf] bfaL
:jb]zL ;+3 ;+:yfx? pk/sf] bfaL - - - - - - - - - -
(Credit Rating Score equivaent
to AAA)
:jb]zL ;+3 ;+:yfx? pk/sf] bfaL - - - - - - - - - -
(Credit Rating Score equivaent to
AA+ or AA-)
:jb]zL ;+3 ;+:yfx? pk/sf] bfaL - - - - - - - - - -
(Credit Rating Score equivaent to
A+ or A-)
:jb]zL ;+3 ;+:yfx? pk/sf] bfaL 4,50,00,000 9,65,25,000 - - - - - - - 14,15,25,000
(Credit Rating Score equivaent to
BBB+ and below)
:jb]zL ;+3 ;+:yfx? pk/sf] bfaL 43,13,36,965 1,05,74,004 - - - - - - - 44,19,10,970
ljb]zL ;+3 ;+:yfx? pk/sf] bfaL - - - - - - - - - -
(ECA rating 0-1)
ljb]zL ;+3 ;+:yfx? pk/sf] bfaL - - - - - - - - - -
(ECA rating - 2)
ljb]zL ;+3 ;+:yfx? pk/sf] bfaL - - - - - - - - - -
(ECA rating 3-6)
ljb]zL ;+3 ;+:yfx? pk/sf] bfaL - - - - - - - - - -
(ECA rating - 7)
pkef]Qmf tyf ;fgf shf{ 89,23,40,429 - 30,68,41,600 - - - - - - 1,19,91,82,029
(Regulatory Retail Portfolio)
-efvf ggf3]sf]_
u|fg'nfl/6L ;Ldf afx]s cGo zt{ - - - - - - - - - -
kfngf u/]sf] pkef]Uo tyf ;fgf
shf{

qmdzM Credit Risk Mitigant sf] nflu o]fUo /sd

qmdzM Credit Risk Mitigant sf] nflu o]fUo /sd

ljj/0f
cfkm\gf] a}+sdf cGo a}+sdf ;'g ;/sf/ tyf g]kfn cGo b]zsf] :jb]zL ljb]zL ax'kIfLo ljb]zL a}+ssf] hDdf
/x]sf] lgIf]k /x]sf] lgIf]k g]kfn /fi6« ;/sf/sf] ;/sf/sf] a}+ssf] a}+sx?sf] hdfgt tyf
a}+ssf] ;'/If0f hdfgt hdfgt hdfgt hdfgt ;'/If0f

cfjf;Lo 3/hUufaf6 ;'/lIft bfaL - - - - - - - - - -

cfjf;Lo 3/hUufaf6 k"0f{ ;'/lIft - - - - - - - - - -
gePsf] bfaL
cfjf;Lo 3/hUufaf6 ;'/lIft bfaL - - - - - - - - - -
-efvf gf3]sf]_
Jofkfl/s 3/hUufaf6 - - - - - - - - - -
;'/lIft bfaL
e'QmfgL cjlw ;dfKt eO;s]sf] 10,28,916 - 2,73,45,000 - - - - - - 2,83,73,916
bfaL -cfjf;Lo 3/hUuf
;'/lIft afx]s_
pRr hf]lvdo'Qm bfaL 1,40,29,16,450 - 4,90,41,000 - - - - - - 1,45,19,57,450
lwtf]af6 ;'/lIft shf{ - - - - - - - - - -
:6s PS;r]Ghdf ;"rLs[t - - - - - - - - - -
sDkgLsf] z]o/ / cGo k"“hLut
pks/0fdf ePsf] nufgL
:6s PS;r]Ghdf ;"rLs[t - - - - - - - - - -
gePsf] sDkgLsf] z]o/ / cGo
k"“hLut pks/0fdf ePsf] nufgL
cGo ;DklQ - - - - - - - - - -
hDdf -s_ 2,77,26,22,760 10,70,99,004 38,32,27,600 - - - - - - 3,26,29,49,364

qmdzM Credit Risk Mitigant sf] nflu o]fUo /sd

jflif{s k|ltj]bg 153
qmdzM Credit Risk Mitigant sf] nflu o]fUo /sd
?=
jf;nft alx/sf sf/f]af/
cfkm\gf] a}+sdf cGo a}+sdf ;'g ;/sf/ tyf g]kfn cGo b]zsf] :jb]zL ljb]zL ax'kIfLo ljb]zL a}+ssf] hDdf
/x]sf] lgIf]k /x]sf] lgIf]k g]kfn /fi6« ;/sf/sf] ;/sf/sf] a}+ssf] a}+sx?sf] hdfgt tyf
a}+ssf] ;'/If0f hdfgt hdfgt hdfgt hdfgt ;'/If0f

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

154 glan a}+s lnld6]8

^ dlxgf eGbf sd cjlwsf] 2,11,47,66,186 - - - - - - - - 2,11,47,66,186

k|lttkq – :jb]zL sf/f]af/ kIf
ljb]zL sf/f]af/ kIf (Counter - - - - - - - - - -
party) (ECA 0-1)
ljb]zL sf/f]af/ kIf (Counter - - - - - - - - - -
party) (ECA - 2)
ljb]zL sf/f]af/ kIf (Counter - - - - - - - - - -
party) (ECA 3-6)
ljb]zL sf/f]af/ kIf (Counter - - - - - - - - - -
party) (ECA - 7)
^ dlxgf eGbf a9L cjlwsf] 16,47,02,746 - - - - - - - - 16,47,02,746
k|lttkq – :jb]zL sf/f]af/ kIf
ljb]zL sf/f]af/ kIf (Counter - - - - - - - - - -
party) (ECA 0-1)
ljb]zL sf/f]af/ kIf (Counter - - - - - - - - - -
party) (ECA - 2)
ljb]zL sf/f]af/ kIf (Counter - - - - - - - - - -
party) (ECA 3-6)
ljb]zL sf/f]af/ kIf (Counter - - - - - - - - - -
party) (ECA - 7)
la8 a08, k/km/d]G; sfp06/ 1,18,24,78,200 - - - - - - - - 1,18,24,78,200
Uof/]06L – :jb]zL sf/f]af/ kIf
ljb]zL sf/f]af/ kIf (Counter - - - - - - - - 2,08,54,55,638 2,08,54,55,638
party) (ECA 0-1)
ljb]zL sf/f]af/ kIf (Counter - - - - - - - - 2,48,70,56,505 2,48,70,56,505
party) (ECA - 2)
ljb]zL sf/f]af/ kIf (Counter - - - - - - - - - -
party) (ECA 3-6)
ljb]zL sf/f]af/ kIf (Counter - - - - - - - - - -
party) (ECA - 7)

qmdzM Credit Risk Mitigant sf] nflu o]fUo /sd

qmdzM Credit Risk Mitigant sf] nflu o]fUo /sd
?=
jf;nft alx/sf sf/f]af/
cfkm\gf] a}+sdf cGo a}+sdf ;'g ;/sf/ tyf g]kfn cGo b]zsf] :jb]zL ljb]zL ax'kIfLo ljb]zL a}+ssf] hDdf
/x]sf] lgIf]k /x]sf] lgIf]k g]kfn /fi6« ;/sf/sf] ;/sf/sf] a}+ssf] a}+sx?sf] hdfgt tyf
a}+ssf] ;'/If0f hdfgt hdfgt hdfgt hdfgt ;'/If0f

k|Tofe"lt (underwriting) - - - - - - - - - -
;DalGwt k|ltj4tf
a}+sx?af6 ;'/Iffsf] ?kdf k|bfg - - - - - - - - - -
ul/Psf] hdfgtx? (Lending of
Bank's Securities or Posting of
Securities as collateral)
k'gM vl/b ;Demf}tf - - - - - - - - - -
cGtu{tsf] shf{
clu|d e'QmfgL hdfgt 2,76,38,726 - - - - - - - 2,08,03,78,509 2,10,80,17,235
ljQLo hdfgt - - - - - - - - - -
:jLsf/ tyf b/kL7 - - - - - - - - - - -
Acceptance and Endorsements)
e'QmfgL gul/Psf] efu ty - - - - - - - - - -
cf+lzs e'QmfgL ul/Psf] z]o/ tyf
;'/If0f (Unpaid portion of partly
paid shares and securities)
ckl/jTo{ shf{ k|ltj4tf 15,39,72,329 74,25,996 - - - - - - - 16,13,98,324
-5f]6f] cjlw_
ckl/jTo{ shf{ k|ltj4tf - - - - - - - - - -
-nfdf] cjlw_
cGo ;Defljt bfloTjx? - - - - - - - - - -
bfaL k/]sf] t/ e'QmfgL - - - - - - - - - -
gul/Psf] hdfgt
hDdf -v_ 3,64,35,58,187 74,25,996 - - - - - - 6,65,28,90,652 10,30,38,74,835
s"n shf{ hf]lvd -s+v_ 6,41,61,80,947 11,45,25,000 38,32,27,600 - - - - - 6,65,28,90,652 13,56,68,24,199
jflif{s k|ltj]bg 155
156 glan a}+s lnld6]8

glan a}+s lnld6]8

;~rfng hf]lvd
@)*) cfiff9 #! ?=
@)*) cfiff9 d;fGtsf] cl3Nnf jif{x?
ljj/0f klxnf] jif{ bf];|f] jif{ t];|f] jif{
v'b Aofh cfDbfgL 6,98,36,65,257 8,07,58,84,774 8,91,88,71,391
sld;g tyf l8:sfp06 1,30,52,27,134 1,56,57,95,360 1,57,88,98,234
cGo ;~rfng cfDbfgL 4,30,411,639 1,45,06,38,053 4,10,410,129
;6xL 36a9 cfDbfgL 4,68,086,233 63,85,67,345 56,49,90,054
o; jif{sf] yk Aofh 65,122,216 6,51,22,216 10,42,78,037
s"n cfDbfgL -s_ 9,25,25,12,479 11,79,60,07,748 11,57,74,47,845
tf]lsPsf] k||ltzt (Alfa) -v_ 15Ü 15Ü 15Ü
s"n cfDbfgLsf] tf]lsPsf] k|ltztn] x'g] /sd -u_=sxv 1,38,78,76,872 1,76,94,01,162 1,73,66,17,177
;~rfng hf]lvdsf] nflu cfjZos k"“hL -3_= u sf] cf};t 1,63,12,98,404
hf]lvd ef/ u'0ff° (Reciprocal of Capital Requirement) -ª_ 9.09Ü
;~rfng hf]lvdsf] nflu hf]lvd efl/t /sd -r_=3xª 14,82,85,02,489
Pillar III cGtu{tsf] ;dfof]hg
^=$-c_-*_ cg';f/ ut # jif{sf] s"n cfDbfgL C0ffTds ePdf
s"n shf{ tyf nufgL -ljz]if Joj:yfsf] ;dfof]hg kl5_ -
;~rfng hf]lvdsf nflu cfjZos k"“hL -
hf]lvd ef/ u'0ff° (Reciprocal of Capital Requirement 11%) 9.09Ü
;~rfng hf]lvdsf] nflu hf]lvd efl/t /sd -5_ -
;~rfng hf]lvdsf] nflu hf]lvd efl/t /sd -h_ -r÷5_ 14,82,85,02,489

gf]6M
klxnf] jif{ M cf=j= @)&&÷&*
bf];|f] jif{ M cf=j= @)&*÷&(
t];|f] jif{ M cf=j= @)&(÷*)
 jflif{s k|ltj]bg 157

glan a}+s lnld6]8

ahf/ hf]lvd
@)*) cfiff9 #! ?=
ljj/0f ljb]zL d'b|fsf] ljb]zL d'b|fsf] ljb]zL d'b|fsf] ;fGble{s ut jif{sf] ljb]zL d'b|fsf cj:yf
v'b cj:yf -lj=d"=_ v'b cj:yf -g]=?=_ v'b cj:yf -g]=?=_ ;fGble{s v'b -g]=?=_
!= ef/tLo ?k}ofF 1,66,90,88,673 2,67,17,93,693 2,67,17,93,693 1,28,44,74,396
@= cd]l/sL 8n/ 10,50,332 13,81,18,645 13,81,18,645 13,59,93,755
#= kfp08 :6ln{ª 28,762 49,51,058 49,51,058 45,38,303
$= o"/f] 1,75,251 2,58,74,098 2,58,74,098 2,34,52,697
%= yfO{ ef6 97,600 3,70,880 3,70,880 3,82,159
^= :jL; k|mofGs 39,869 60,84,429 60,84,429 48,04,095
&= c:6«]lnog 8n/ 1,40,477 1,26,30,288 1,26,30,288 68,83,673
*= Sofgfl8og 8n/ –12,299_ –12,23,761_ 12,23,761 61,29,689
(= l;ªfk'/ 8n/ 60,741 60,46,145 60,46,145 17,23,300
!)= hfkfgL o]g 23,24,665 22,03,550 22,03,550 33,40,202
!!= xªsª 8n/ 52,720 8,87,278 8,87,278 7,51,137
!@= 8]lg; qmf]g/ 6,583 1,30,468 1,30,468 11,57,193
!#= l:jl8; qmf]g/ 11,500 1,47,775 1,47,775 1,39,221
!$= ;fpbL l/ofn 1,60,078 56,12,335 56,12,335 99,98,487
!%= stf/L l/ofn 1,37,503 49,63,858 49,63,858 56,23,468
!^= ;+o'Qm c/a Old/]6\; lb/fd 1,06,425 38,10,015 38,10,015 51,38,170
!&= dn]l;og l/+lu6 93,739 27,24,993 27,24,993 34,62,121
!*= sf]l/og jg 14,36,000 1,48,913 1,48,913 3,88,943
!(= lrlgof o'cfg –6,621_ –1,21,967_ 1,21,967 69,24,681
@)= s'j]tL lbgf/ 1,241 5,31,495 5,31,495 12,49,555
@!= ax/fOgL lbgf/ 66 22,940 22,940 7,86,060
v'b cj:yf -s_ 1,67,49,93,304 2,88,57,07,128 2,88,83,98,584 1,50,73,41,305
tf]lsPsf] k|ltzt -v_ 5Ü 5Ü
ahf/ hf]lvdsf nflu cfjZos 14,44,19,929 7,53,67,065
k"“hL -u_ = -s×v_ 9.09Ü 9 .09Ü
hf]lvd ef/ u'0ff° (Reciprocal of
Capital Requirement of 11%) -3_
ahf/ hf]lvdsf nflu hf]lvd 1,31,27,77,156 68,50,86,623
efl/t /sd -ª_
158 glan a}+s lnld6]8

%=@=# k"“hLsf]if kof{Kttf cg'kfng

a}+sn] g]kfn /fi6« a}+saf6 hf/L ul/Psf] lgb{]zg g+= !÷)&( adf]lhd k"“hLsf]if sfod /fVg'kg{] k|fjwfg cg';f/ k|:t't cfly{s jif{ a}+sn]
;f] k"“hLsf]if sfod /fv]sf] 5 . a}+ssf] ldlt cfiff9 d;fGt, @)*) df k"“hLsf]if cg'kft lgDg adf]lhd /x]sf] 5 M

k|fjwfg sfod /fVg' kg}{ cg'kft a+}sn] /fv]sf] cg'kft

Minimum Common Equity Captial Ratio (%) 4.50 7.72

Capital Conservation buffer (%) 2.50 2.50
Minimum Common Equity plus capital conservation buffer (%) 7.00 10.22
Minimum Tier 1 Capital (Excluding Conservation buffer) (%) 6.00 7.72
Minimum total capital (Excluding conservation buffer) (%) 8.50 10.04
Minimum total capital (Including conservation buffer) (%) 11.00 12.54
Leverage Ratio (%) 4.00 6.62

%=# ljQLo ;DklQ tyf bfloTjsf] juL{s/0f

a+}sn] cfˆgf] ljQLo ;DklQ tyf bfloTjsf] lgoldt ?kdf ahf/ d"No jf Amortized Cost df dfkg ul//x]sf] x'G5 . ljQLo ;DklQsf]
juL{s/0fn] ;f]sf] dfkg tyf ;f]df cflh{t Aofhsf] cfDbfgL hgfpg] ljlwnfO{ to u/]sf] x'G5 .
PsLs[t ljQLo k|ltj]bgdf ePsf] ljQLo ;DklQ tyf bfloTjsf] lstfaL d"Nosf] lj:t[t ljj/0f lgDg adf]lhd /x]sf] 5 M
@)*) cfiff9 #! – a}+s ?=
ahf/ d"Nodf dfkg ul/Psf Amortised Cost df s"n
FVTPL FVTOCI dfkg ul/Psf
ljQLo ;DklQx? M
gub tyf gub a/fa/ - - 6,77,42,58,189 6,77,42,58,189
g]kfn /fi6« a}+saf6 k|fKt x'g af“sL /sd - - 25,65,24,21,459 25,65,24,21,459
a}+sx?df nufgL (Placements) - - 13,42,43,89,863 13,42,43,89,863
Derivative ljQLo pks/0f 3,83,34,62,094 - - 3,83,34,62,094
cGo Jofkfl/s ;DklQ - - - -
a}“s tyf ljQLo ;+:yfx?nfO{ lbPsf] shf{ ;fk6 - - 8,28,30,59,448 8,28,30,59,448
u|fxsnfO{ lbPsf] shf{ ;fk6 - - 3,31,12,31,70,655 3,31,12,31,70,655
nufgL p2]Zosf lwtf]kq - 7,02,59,81,183 69,42,70,03,759 76,45,29,84,943
s"n ljQLo ;DklQx? 3,83,34,62,094 7,02,59,81,183 4,54,68,43,03,373 4,65,54,37,46,651
ljQLo bfloTjx? M
a}+s tyf ljQLo ;+:yfnfO{ ltg{ af“sL /sd - - 6,27,77,12,006 6,27,77,12,006
g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd - - - -
Derivative ljQLo pks/0f 3,81,29,46,431 - - 3,81,29,46,431
u|fxsaf6 k|fKt lgIf]k - - 3,96,84,34,99,228 3,96,84,34,99,228
hf/L u/LPsf C0fkq - - 6,48,69,82,412 6,48,69,82,412
Subordinated Term Debt - - - -
s"n ljQLo bfloTjx? 3,81,29,46,431 - 4,09,60,81,93,646 4,13,42,11,40,077
 jflif{s k|ltj]bg 159

@)&( cfiff9 #@ – a}+s ?=

ahf/ d"Nodf dfkg ul/Psf Amortised Cost df s"n
FVTPL FVTOCI dfkg ul/Psf
ljQLo ;DklQx? M
gub tyf gub a/fa/ - - 11,05,15,39,126 11,05,15,39,126
g]kfn /fi6« a}+saf6 k|fKt x'“g af“sL /sd - - 13,03,72,39,444 13,03,72,39,444
a}+sx?df nufgL (Placements) - - 8,87,08,95,241 8,87,08,95,241
Derivative ljQLo pks/0f 1,37,36,14,068 - - 1,37,36,14,068
cGo Jofkfl/s ;DklQ 2,97,28,860 - - 2,97,28,860
a}“s tyf ljQLo ;+:yfx?nfO{ lbPsf] shf{ ;fk6 - - 10,36,69,38,262 10,36,69,38,262
u|fxsnfO{ lbPsf] shf{ ;fk6 - - 3,00,20,56,52,927 3,00,20,56,52,927
nufgL p2]Zosf lwtf]kq - 6,61,64,36,941 55,83,86,07,453 62,45,50,44,394
s"n ljQLo ;DklQx? 1,40,33,42,928 6,61,64,36,941 3,99,37,08,72,453 4,07,39,06,52,322
ljQLo bfloTjx? M
a}+s tyf ljQLo ;+:yfnfO{ ltg{ af“sL /sd - - 3,35,36,09,544 3,35,36,09,544
g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd - - 4,65,74,37,355 4,65,74,37,355
Derivative ljQLo pks/0f 1,39,07,36,904 - - 1,39,07,36,904
u|fxsaf6 k|fKt lgIf]k - - 3,26,22,23,10,372 3,26,22,23,10,372
hf/L u/LPsf C0fkq - - 6,48,48,43,749 6,48,48,43,749
Subordinated Term Debt - - - -
s"n ljQLo bfloTjx? 1,39,07,36,904 - 3,40,71,82,01,020 3,42,10,89,37,924

@)*) cfiff9 #! – ;d"x ?=

ahf/ d"Nodf dfkg ul/Psf Amortised Cost df s"n
FVTPL FVTOCI dfkg ul/Psf
ljQLo ;DklQx? M
gub tyf gub a/fa/ - - 6,96,33,71,006 6,96,33,71,006
g]kfn /fi6« a}+saf6 k|fKt x'g af“sL /sd - - 25,65,24,21,459 25,65,24,21,459
a}+sx?df nufgL (Placements) - - 13,42,43,89,863 13,42,43,89,863
Derivative ljQLo pks/0f 3,83,34,62,094 - - 3,83,34,62,094
cGo Jofkfl/s ;DklQ 9,28,10,034 - - 9,28,10,034
a}“s tyf ljQLo ;+:yfx?nfO{ lbPsf] shf{ ;fk6 - - 8,28,30,59,448 8,28,30,59,448
u|fxsnfO{ lbPsf] shf{ ;fk6 - - 3,31,12,31,70,655 3,31,12,31,70,655
nufgL p2]Zosf lwtf]kq - 7,09,22,36,764 70,01,73,00,307 77,10,95,37,072
s"n ljQLo ;DklQx? 3,92,62,72,128 7,09,22,36,764 4,55,46,37,12,738 4,66,48,22,21,631
ljQLo bfloTjx? M
a}+s tyf ljQLo ;+:yfnfO{ ltg{ af“sL /sd - - 6,27,77,12,006 6,27,77,12,006
g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd - - - -
Derivative ljQLo pks/0f 3,81,29,46,431 - - 3,81,29,46,431
u|fxsaf6 k|fKt lgIf]k - - 3,95,19,90,05,619 3,95,19,90,05,619
hf/L u/LPsf C0fkq - - 6,48,69,82,412 6,48,69,82,412
Subordinated Term Debt - - - -
s"n ljQLo bfloTjx? 3,81,29,46,431 - 4,07,96,37,00,037 4,11,77,66,46,468
160 glan a}+s lnld6]8

@)&( cfiff9 #@ – ;d"x ?=

ahf/ d"Nodf dfkg ul/Psf Amortised Cost df s"n
FVTPL FVTOCI dfkg ul/Psf
ljQLo ;DklQx? M
gub tyf gub a/fa/ - - 11,21,34,05,777 11,21,34,05,777
g]kfn /fi6« a}+saf6 k|fKt x'g af“sL /sd - - 13,03,72,39,444 13,03,72,39,444
a}+sx?df nufgL (Placements) - - 8,87,08,95,241 8,87,08,95,241
Derivative ljQLo pks/0f 1,37,36,14,068 - - 1,37,36,14,068
cGo Jofkfl/s ;DklQ 19,22,82,454 - - 19,22,82,454
a}“s tyf ljQLo ;+:yfx?nfO{ lbPsf] shf{ ;fk6 - - 10,36,69,38,262 10,36,69,38,262
u|fxsnfO{ lbPsf] shf{ ;fk6 - - 3,00,20,56,52,927 3,00,20,56,52,927
nufgL p2]Zosf lwtf]kq - 6,68,01,77,518 56,51,67,04,863 63,19,68,82,381
s"n ljQLo ;DklQx? 1,56,58,96,522 6,68,01,77,518 4,00,21,08,36,514 4,08,45,69,10,554
ljQLo bfloTjx? M
a}+s tyf ljQLo ;+:yfnfO{ ltg{ af“sL /sd - - 3,35,36,09,544 3,35,36,09,544
g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd - - 4,65,74,37,355 4,65,74,37,355
Derivative ljQLo pks/0f 1,39,07,36,904 - - 1,39,07,36,904
u|fxsaf6 k|fKt lgIf]k - - 3,26,18,60,71,792 3,26,18,60,71,792
hf/L u/LPsf C0fkq - - 6,48,48,43,749 6,48,48,43,749
Subordinated Term Debt - - - -
s"n ljQLo bfloTjx? 1,39,07,36,904 - 3,40,68,19,62,440 3,42,07,26,99,344

%=$ a}+ssf] ;~rfng OsfO{ ;DaGwL hfgsf/L (Segment Reporting)

%=$=! ;fdfGo hfgsf/L
OsfO{ klxrfgsf] k|s[of
a}+sn] Joj:yfkgsf] b[li6sf]0faf6 cfgf]] OsfO{x?sf] klxrfg u/]sf] 5 . ;f] adf]lhd a+}sn] & j6f km/s ef}uf]lns cjl:ylt
ePsf b]zsf & j6f k|b]znfO{ cfgf]] OsfO{sf] ?kdf 5'6\ofPsf] 5 . ;f] OsfO{ cGtu{t /x]sf] ;Dk"0f{ Jofkf/x?nfO{ tyf ;f]
afkt x'g] vr{ tyf cfDbfgL ;d]tnfO{ ;f]xL OsfO{sf] ljQLo ljj/0f k|:t'tLdf /fVg] ul/Psf] 5 . ;f] k|s[ofdf a}+ssf] O{lSj6L tyf
cfos/ afktsf] vr{nfO{ 5'6\ofOPsf] 5}g . o;/L OsfO{ cg';f/ agfOg] ljQLo ljj/0fdf cGt/ OsfO{ sf/f]af/nfO{ ;dfof]hg ug{]
ul/Psf] 5 .
OsfO{ gfkmf gf]S;fg, ;DklQ bfloTj dfkg ug{] k4ltdf ePsf] kl/jt{g, a+}sn] ljutdf Jofj;flos OsfO{ tyf ef}uf]lns OsfO{sf
cfwf/df ljj/0f k|:t't ug]{ u/]sf] t/ xfnaf6 & j6f Segment sf] ljj/0f ;f] OsfO{df cjl:yt a}+ssf zfvf / pkl:yt Jofj;flos
OsfO{ sf] ;+Vofsf cfwf/df ul/Psf] 5 .
a+}sn] cfgf] OsfO{x?af6 u|fxsx?nfO{ k|bfg ug{] ;]jfx?nfO{ lgDg ju{df juL{s[t ug{] u/]sf] 5M
n ljQLo dWo:ytfM o; cGtu{t a}+ssf] d'Vo lgIf]k kl/rfng tyf shf{ k|jfx ;fy} Treasury, Cards tyf Trade Finance nfO{ klg
;d]6]sf] 5 .
n sf]if ;~rfngM a+}ssf] ;Dk"0f{ nufgL tyf ljb]zL d'b|f ;DaGwL sf/f]af/ sf]if ;~rfng cGtu{t /flvPsf 5g\ . sf]if ;~rfng
tyf Joj:yfkgn] a}+ssf] t/ntf Joj:yfkg tyf nufgL Joj:yfkg ug{] u/]sf] 5 .
n Cards, E Banking Pj+ j}slNks Rofgnx?M a+}ssf] ;Dk"0f{ Debit Card, Credit Card, E-Banking, ATM ;DaGwL ;a} sf/f]af/
o; cGtu{t /flvPsf 5g\ .
%=$=@ a}+ssf] If]qut sfo{;dkfbg ?=
@)*) cfiff9 #! – ;d"x
ljj/0f sf]zL k|b]z dw]z k|b]z afUdtL k|b]z u08sL k|b]z n'lDagL k|b]z s0ff{nL k|b]z ;'b"/klZrd k|b]z s"n

afx\o u|fxsaf6 ePsf] cfDbfgL 3,62,01,96,745 2,24,75,26,004 38,32,97,77,029 2,44,91,57,706 2,83,89,38,078 30,18,09,320 90,54,03,467 50,69,28,08,350
cGt/ OsfO{ cfDbfgL 3,01,69,63,239 2,55,11,27,393 54,32,18,97,118 2,15,22,64,437 2,82,51,52,887 25,15,13,099 81,89,94,952 65,93,79,13,125
v'b cfDbfgL 56,21,59,854 53,91,87,246 7,29,76,09,952 83,90,89,603 88,88,11,075 14,04,38,280 4,51,59,363 10,31,24,55,374
Aofh cfDbfgL 4,06,00,44,624 3,33,76,32,633 30,72,68,36,504 2,84,02,70,591 3,84,72,25,793 33,47,85,511 1,10,43,67,109 46,25,11,62,764
Aofh vr{ –1,85,24,92,315_ –92,17,71,393_ –22,81,82,75,710_ –1,24,75,21,925_ –1,18,76,57,464_ –9,72,98,863_ –37,73,02,603_ –28,50,23,20,274_
v'b Aofh cfDbfgL 2,20,75,52,308 2,41,58,61,240 7,90,85,60,794 1,59,27,48,666 2,65,95,68,328 23,74,86,648 72,70,64,506 17,74,88,42,490
l:y/ ;DklQdf x|f; s6\6L –2,28,91,098_ –1,97,68,127_ –41,20,91,972_ –1,41,95,207_ –1,93,67,209_ –37,23,489_ –1,11,72,511_ –50,32,09,614_
OsfO{sf kl/0ffd 56,21,59,854 53,91,87,246 7,29,76,09,952 83,90,89,603 88,88,11,075 14,04,38,280 4,51,59,363 10,31,24,55,374
Entity's interest in the profit or loss - - - - - - - -
of associates accounted for using

equity method

cGo dxTjk"0f{ u}/ gub - - - - - - - -

zLif{sx?
lgIf]k 25,85,02,13,438 14,82,40,42,762 3,16,35,92,38,307 17,58,24,72,030 19,32,61,49,206 2,62,24,51,239 6,12,25,38,424 4,02,68,71,05,406
shf{ 30,24,10,12,008 26,28,89,52,634 2,27,20,65,87,032 14,59,71,81,911 29,72,77,79,025 2,60,47,84,085 8,73,99,33,409 3,39,40,62,30,103
;DklQdf ul/Psf] Ifo Joj:yf –79,03,82,664_ –49,00,84,445_ –3,24,72,28,603_ –13,82,89,058_ –42,95,88,492_ –61,06,637_ –32,45,89,249_ –5,42,62,69,148_
OsfO{sf] ;DklQ 32,79,48,86,982 28,64,75,30,951 3,59,76,44,29,789 15,82,62,04,569 32,09,11,35,276 2,80,22,18,548 9,27,71,41,631 4,81,20,35,47,746
OsfO{sf] bfloTj 32,79,35,95,932 28,64,73,69,945 3,02,85,32,03,438 15,82,62,04,569 32,09,11,35,276 2,80,22,18,548 9,27,71,41,631 4,24,29,08,69,339
jflif{s k|ltj]bg 161
162 glan a}+s lnld6]8

%=$=# OsfO{sf] gfkmf, gf]S;fg, ;DklQ tyf bfloTjsf] dfkg

n OsfO{ tyf cGt/ OsfO{ sf/f]af/sf] n]vf°g tyf k|:t'ltsf] cfwf/ OsfO{ cGtu{t /x]sf ;Dk"0f{ Jofkf/x?nfO{ tyf ;f] afkt x'g]
vr{ tyf cfDbfgL ;d]tnfO{ ;f]xL OsfO{sf] ljQLo ljj/0f k|:t'ltdf /fVg] ul/Psf] 5 . h]yf tyf s/ vr{ OsfO{sf] sf/f]af/df
n]vf°g ul/Psf] 5}g . o;/L OsfO{ cg';f/ agfO{g] ljQLo ljj/0fdf cGt/ OsfO{ ePsf sf/f]af/nfO{ ;dfof]hg ug{] ul/Psf] 5 .
n a}+ssf] cfos/ cufl8sf] gfkmf jf gf]S;fg tyf OsfO{sf] ;f]xL gfkmf gf]S;fgsf] of]u aLrsf] cGt/ gePsf].
n a+}ssf] ;DklQ bfloTj tyf OsfO{x?sf] ;DklQ bfloTjsf] of]u aLrsf] cGt/ gePsf] .
%=$=$ ;a} OsfO{x?sf] s"n cfDbfgL, gfkmf ÷ gf]S;fgL, ;DklQ tyf bfloTjx?sf] lx;fa ldnfg

cfDbfgL
ljj/0f /sd
;a} OsfO{x?sf] s"n cfDbfgL 1,16,63,07,21,475
cGo cfDbfgL -
cGt/ OsfO{ cfDbfgLsf] lx;fa ldnfg –65,93,79,13,125_
a“}ssf] s"n cfDbfgL 50,69,28,08,350

gfkmf ÷ gf]S;fg
ljj/0f /sd
;a} OsfO{x?sf] s"n gfkmf ÷ gf]S;fgL 10,31,24,55,374
cGo gfkmf ÷ gf]S;fg -sd{rf/L af]g;_ -
cGt/ gfkmf ÷ gf]S;fgLsf] lx;fa ldnfg -
If]qut ljefhg ug{ g;lsg] /sdx?M –1,03,12,45,537_
s/cl3sf] d'gfkmf 9,28,12,09,837

;DklQ
ljj/0f /sd
;a} OsfO{x?sf] s"n ;DklQ 4,81,20,35,47,746
cGo ;DklQ -
I]fqut ljefhg ug{ g;lsg] /sdx?M -
a“}ssf] s"n ;DklQ 4,81,20,35,47,746

bfloTj
ljj/0f /sd
;a} OsfO{x?sf] s"n bfloTj 4,24,29,08,69,339
cGo ;DklQx? -
If]qut ljefhg ug{ g;lsg] /sdx?M -
a“}ssf] s"n bfloTj 4,24,29,08,69,339
 jflif{s k|ltj]bg 163

j:t' tyf ;]jfsf] hfgsf/L

ljj/0f /sd
ljQLo dWo:ytfaf6 1,11,87,02,07,033
sf]if ;~rfngaf6 3,28,07,35,254
Trade Finance af6 1,27,15,04,832
Cards, E-Banking Pjd\ j}slNks Rofgnx?af6 20,82,74,356

ef}uf]lns If]qsf] hfgsf/L

ljj/0f /sd
:jb]zdf cflh{t 1,16,61,84,27,971
sf]zL k|b]z 6,63,71,59,984
dw]z k|b]z 4,79,86,53,397
afudtL k|b]z 92,63,93,80,643
u08sL k|b]z 4,60,14,22,142
n'lDagL k|b]z 5,66,40,90,966
s0ff{nL k|b]z 55,33,22,419
;'b"/klZrd k|b]z 1,72,43,98,419
ljb]zdf 1,22,93,504
s"n cflh{t /sd 1,16,63,07,21,475

%=$=& d'Vo u|fxsx?sf] ljj/0f

a+}s tyf ;d"xsf] ;Dk"0f{ cfodf s'g} Ps u|fxsaf6 ePsf] cfDbfgL !)∞ jf ;f] eGbf a9L /x]sf] 5}g.
%=% z]o/ Options tyf z]o/df cfwfl/t e'QmfgL
a}+s tyf ;d"xsf] k|:t't ljQLo ljj/0fdf o; cjlw tyf ljut cjlwdf s'g} klg z]o/ options tyf z]o/df cfwfl/t e'QmfgL k|s[ltsf]
sf/f]af/ /x]sf] 5}g.
%=^ ;Defljt bfloTjx?
;Defljt bfloTjx?df b]xfo adf]lhdsf ljifox? ;dfj]z ul/Psf 5g\M
!= ljutsf 36\gfqmdaf6 pTkGg x'g ;Sg] To:tf ;Defljt bfloTjx? h;sf] cl:tTj eljiosf Ps jf PseGbf a9L clglZrt
36gfqmdx?n] lgSof]{n ug]{5, h'g a}+ssf] lgoGq0f eGbf aflx/ /x]sf] x'G5 jf
@= ljutsf 36gfqmdaf6 pTkGg ePsf t/ b]xfosf sf/0fn] ubf{ xfn n]vf°g gul/Psf bfloTjx?M
n bfloTj lg;u{ ug{sf nflu cfly{s nfe x'g] >f]t aflxl/g] ;Defjgf g/x]sf],
n bfloTj dfkg ug{ ;lsg] kof{Kt ljZj;gLo cfwf/ gePsf] .
;Dk"0f{ k|lttkq, a}+s hdfgt tyf kmjf{8{ PS;r]Gh sG6«fS6 bfloTjx? afktsf] ;Dk"0f{ /sd g]kfn /fi6« a}+ssf] lgb{]lzsf cg';f/
;Defljt bfloTj cGtu{t b]vfOPsf] 5 .
pk/f]Qm afx]s yfxf eP;Ddsf] ;Dk"0f{ ;f/e"t (Material) bfloTjsf] nflu kof{Kt Joj:yf ul/Psf] 5 . ;f/e"t bfloTjsf] eljiodf
lgl:sg] kl/0ffd dfkg ug{ ;lsg] kof{Kt ljZj;gLo cfwf/ gePsf] v08df To:tf bfloTjnfO{ ;Defljt bfloTj cGtu{t b]vfOG5 .
o; ;DaGwL yk hfgsf/L a'bfF g= $=@* df lbO{Psf] 5.
164 glan a}+s lnld6]8

%=& ;DalGwt kIfsf] ljj/0f

Joj;fo ;~rfngsf] bf}/fgdf NAS 24 – 'Related Party Disclosure' df pNn]v ePsf JolQmx?;“u a}+sn] Jofkfl/s sf/f]af/
u/]sf] 5. o:tf ;a} sf/f]af/x? Arm's Length Price l;4fGtsf] cg'?k ePsf] 5 .
%=&=! ;DalGwt kIfx?
qm= ;+= ;DalGwt kIfsf] gfd ;DaGw

! >L pk]Gb« k|;fb kf}8]n cWoIf

@ >L lgjf{0f s'df/ rf}w/L ;~rfns
# >L dno d'vhL{ ;~rfns
$ >LdtL cfzf /f0ff clwsf/L :jtGq ;~rfns
% >L cgGt kf}8\ofn ;~rfns
^ >L k|ljg l6j8]jfnf ;~rfns
& >L P=cf/=Pd= ghd'z zlsa ;~rfns
* >L 1fg]Gb« k|;fb 9'∙fgf k|d'v sfo{sf/L clws[t
( glan OGe]i6d]G6 a}+ls· lnld6]8 ;xfos sDkgL
!) gf8]k n3'ljQ ljQLo ;+:yf lnld6]8 Pzf]l;P6\; sDkgL
!! glan a}+s lnld6]8 l/6fo/d]G6 km08 lgj[Q nfe of]hgf
!@ glan :6s l8n/ lnld6]8 -;flassf] glan ;]So"l/l6h lnld6]8_ ;xfos sDkgL
!# g]kfn a·nfb]z a}+s lnld6]8 l/6fo/d]G6 km08 lgj[Q nfe of]hgf

%=&=@ d'Vo Joj:yfksx?

a}+ssf] ;~rfns ;ldlt tyf k|d'v sfo{sf/L clws[tnfO{ d'Vo Joj:yfksx?sf] ?kdf lnO{Psf] 5.
%=&=@=! ;~rfns ;ldltsf ;b:ox?;Fusf] sf/f]af/
;~rfns ;ldltsf ;a} ;b:ox? u}/ sfo{sf/L ;b:ox? x'g\ / s'g} klg ;b:onfO{ sfo{sf/L ;/xsf] ;'ljwf k|bfg ul/Psf] 5}g .
;b:ox?nfO{ lbPsf] u}/ sfo{sf/L ;'ljwf o; k|sf/ /x]sf 5g\M
;~rfnsx?nfO{ e'QmfgL ul/Psf] eQfdf kqklqsf tyf ;~rf/ vr{ afkt e'QmfgL ul/Psf] /sd ;d]t ;dfj]z ul/Psf] 5 . cGo
vr{df g]kfndf a;f]af; gug]{ ;~rfnsx? a}7sdf ;xefuL x'g g]kfndf cfp“bf nfu]sf] e|d0f vr{, a;f]af; vr{ tyf b}lgs e|d0f
eQfsf] ;f]wegf{ /x]sf] 5 .
?=
sf/f]af/sf] k|s[lQ @)*) cfiff9 #! @)&( cfiff9 #@

a}7s eQf 59,13,000 65,30,170

e|d0f vr{, a;f]af; vr{ tyf cGo vr{x? 53,77,705 33,25,452
hDdf 1,12,90,705 98,55,622

%=&=@=@ k|d'v sfo{sf/L clws[t;“usf] sf/f]af/

tn plNnlvt /sd cf=j= @)&(÷*) df k|d'v sfo{sf/L clws[t;Fu ul/Psf] e'QmfgLx? xf].
?=
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@

cNksfnLg sd{rf/L nfe 1,51,28,633 2,69,30,330

v'b tna e'QmfgL 79,20,000 1,28,56,250
cGo nfe tyf ;'ljwfx? 72,08,633 1,40,74,080
lgj[Q nfex? 7,92,000 14,13,930
hDdf 1,59,20,633 2,83,44,260
 jflif{s k|ltj]bg 165

%=&=# d'Vo Joj:yfksx? tyf lghsf] ;DalGwt kl/jf/;“usf] sf/f]af/ tyf ;Demf}tfx?
d'Vo Joj:yfksn] a}+s tyf ;d"x;“u u/]sf] s'g} klg sf/f]af/n] k|efj kg]{ cyjf To:tf sf/f]af/x?nfO{ k|efj kfg{ ;Sg] d'Vo
Joj:yfkssf kl/jf/sf ;b:ox?nfO{ d'Vo Joj:yfkssf glhssf gft]bf/ elgPsf] 5. a}+s tyf ;d"xn] lgDg JolQmx?nfO{
;DalGwt kIfsf] ?kdf lnPsf] 5M d'Vo Joj:yfkssf] bDklt, 5f]/f5f/Lx? tyf d'Vo Joj:yfks / ltgsf bDkltdf lge{/
kl/jf/sf ;b:ox? .
k|:t't ljQLo ljj/0f cjlwdf pk/f]Qm ;DalGwt kIf;“u a}+s tyf ;d"xn] k|rlnt a+}ls·sf zt{ tyf lgod cGtu{t afx]s cGoyf
s'g} klg sf/f]af/ u/]sf] 5}g.
%=&=$ ;xfos tyf ;Da4 (Associate) sDkgL;“usf] sf/f]af/
cfo ljj/0f
?=
;xfos sDkgL;“usf] sf/f]af/ Pzf]l;P6 sDkgL;“usf] sf/f]af/
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@

Aofh cfDbfgL - - 67,36,648 76,63,012

Aofh vr{ 48,13,092 35,77,650 1,02,68,259 -
cGo cfDbfgL 5,00,000 5,00,000 - -
cGo vr{ 4,50,833 22,19,355 - -
nfef+z cfDbfgL -v'b_ 3,24,00,000 5,53,00,000 - -

jf;nft
?=
;xfos sDkgL;“usf] sf/f]af/ Pzf]l;P6 sDkgL;“usf] sf/f]af/
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@

s''n ;DklQ - 43,17,689 5,62,50,000 93,250

shf{} - - 5,62,50,000 93,250
cGo ;DklQ - 43,17,689 - -
s''n bfloTj 16,44,93,609 11,40,69,947 17,53,484 3,77,354
lgIf]k 16,44,93,609 11,40,69,947 17,53,484 3,77,354
cGo lgIf]k - - - -

k|lta4tf tyf ;Defljt bfloTjx? ?=

;xfos sDkgL;“usf] sf/f]af/ Pzf]l;P6 sDkgL;“usf] sf/f]af/
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@ @)*) cfiff9 #! @)&( cfiff9 #@

pkof]u ug{ af“sL shf{ ;Ldf - - - -

cGo ;Defljt bfloTjx? - - - -
hDdf - - - -

%=&=% lgj[Q nfex?;“u ;DalGwt sf/f]af/x?

cfo ljj/0f glan a}+s lgj[Q nfe ?=
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@

Aofh cfDbfgL - -
Aofh vr{ 44,42,03,951 12,05,27,653
cGo cfDbfgL 61,71,179 45,61,976
cGo vr{ -;~ro sf]if / pkbfg sf]if_ - -
166 glan a}+s lnld6]8

jf;nft glan a}+s lgj[Q nfe ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@

s"n ;DklQ - -
shf{ tyf ;fk6L - -
cGo kfpg' kg{] /sd - -
s"n bfloTj 6,64,71,64,498 2,72,27,66,947
uf|xsaf6 k|fKt lgIf]k 6,51,70,10,498 2,59,08,31,738
cGo e'QmfgL lbg'kg{] -C0fkq bfloTj_ 13,01,54,000 13,19,35,209

cfo ljj/0f Pg= Pg=aL= lgj[Q nfe ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@

Aofh cfDbfgL - -
Aofh vr{ 2,30,34,443 -
cGo cfDbfgL 10,32,034 -
cGo vr{ -;~ro sf]if / pkbfg sf]if_ - -

jf;nft Pg= Pg=aL= lgj[Q nfe ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@

s"n ;DklQ - -
shf{ tyf ;fk6L - -
cGo kfpg' kg{] /sd - -
s"n bfloTj 73,00,70,634 -
uf|xsaf6 k|fKt lgIf]k 21,66,48,634 -
cGo e'QmfgL lbg'kg{] -C0fkq bfloTj_ 51,34,22,000 -

%=* ;Ddflgt ;jf]{Rr cbfntdf bfo/ ul/Psf] l/6 lgj]bg

cfly{s P]g, @)*) sf] bkmf @^ / @& cg';f/ kmb{/ klAns ckml/ª hf/L u/L k|fKt /sdaf6 nfef+z afkt ljtl/t af]g; z]o/sf]
/sd tyf lgsfox? Ps cfk;df uflebf jf k|flKt x'Fbf k|fKt nfe afktsf] cfonfO{ cfodf ;dfj]z gu/]sf lgsfonfO{ pQm /sddf
nfUg] s/ @)*) ;fn d+l;/ d;fGt leq bflvnf u/]df ;f]df nfUg] z'Ns / Aofh ldgfxf x'g] Joj:yf ul/Psf] 5.
cf= j= @)&*÷&( df ;flassf] o'gfO6]8 kmfO{gfG; lnld6]8 tyf @)&(÷*) df a}+sn] ;flassf] g]kfn a∙nfb]z a}+snfO{ k|fKt
u/]sf] lyof] . ;flassf] o'gfO6]8 kmfO{gfG; lnld6]8n] ef/tsf] d'y'6 kmfO{gfG; gfds ;+:yfnfO{ kmb{/ klAns ckml/ª hf/L u/]sf]
lyof], h;af6 k|fKt lk|ldod /sdaf6 nfef+z afkt af]g; z]o/ ljt/0f u/]sf] lyof] . To;} u/L a}+sn] b'a} ;+:yfx? k|fKt ubf{ l;h{gf
ePsf] k"FhL ;dfof]hg sf]ifaf6 klg af]g; z]o/ ljt/0f u/]sf] lyof] . oBkL b'a} ;+:yfx? k|fKt ubf{ Bargain purchase gain geO{
Vofltsf] l;h{gf ePsf] lyof] . oL b'a} ljifosf] lj?4 a}+sn] ;Ddflgt ;jf]{Rr cbfntdf bfo/ u/]sf] l/6 lgj]bg ljrf/fwLg 5 .

%=( jf;nft ldlt kZrft\sf 36gfx?

%=(=! Aofh cfDbfgLsf] n]vf°g
c;f/ @)*) d;fGt;Dd kfs]sf] Aofh cfDbgL dWo] >fj0f !% ;Dd gubdf c;'nL ePsf] /sdnfO{ ljt/0f of]Uo gfkmfdf g]kfn
/fi6« a}+ssf] lgb]{zg $÷&( adf]lhd ;dfof]hg ul/Psf] 5 .
%=(=@ k|:tfljt nfef+z
a}+ssf] ldlt @)*) d+l;/ & df a;]sf] ;~rfns ;ldltsf] ^$$ cfF}F a}7sn] @)*) cfiff9 d;fGtdf ;dfKt cf=j= @)&(÷*) ;Ddsf]
;l~rt d'gfkmfaf6 z]o/wgL dxfg'efjx?nfO{ !!Ü gub nfef+z k|:tfj u/]sf] xf] . a}+ssf] cfufdL jflif{s ;fwf/0f;efn] o;
nfef+znfO{ :jLs[t ug]{ 5 . o;/L ljt/0fsf] nflu l;kmfl/; ul/Psf] nfef+z /sd ?= @,(&,^@,^(,^$)=@! x'g]5.
 jflif{s k|ltj]bg 167

glan a}+s lnld6]8

%=!) n]vfk/LIf0f gePsf] ljQLo glthf
@)*) ;fn cfiff9 d;fGtsf]
cf=j= @)&(÷*) sf] rf}yf] qodf;sf] PsLs[t ljQLo cj:yfsf] ljj/0f
PsLs[t ljQLo cj:yfsf] ljj/0f ?= xhf/df
;d"x a}+s
;DklQ o; jif{sf ut jif{sf] o; jif{sf] ut jif{sf]
rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf;

gub tyf gub ;/x 6,96,76,38 11,21,34,06 6,77,42,58 11,05,15,39

g]kfn /fi6« a}+sdf /x]sf] df}Hbft 25,64,04,13 13,03,72,39 25,64,04,13 13,03,72,39
a}+s tyf ljQLo ;+:yfdf /x]sf] Kn];d]G6 (Placement) 13,42,43,90 8,87,08,95 13,42,43,90 8,87,08,95
Jo"TkGg ljQLo pks/0fx? 3,83,34,62 1,37,36,14 3,83,34,62 1,37,36,14
cGo Jofkfl/s ;DklQ (Other Trading Assets) 9,28,11 19,22,82 - 2,97,29
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ tyf ;fk6L 8,28,30,59 10,36,69,38 8,28,30,59 10,36,69,38
u|fxsnfO{ lbPsf] shf{ tyf ;fk6L 3,32,69,88,54 3,00,20,56,53 3,32,69,88,54 3,00,20,56,53
nufgL pks/0f (Investment Securities) 77,53,24,09 63,19,68,82 76,87,54,30 62,45,50,44
rfn" s/ ;DklQ (Current Tax Assets) - 61,59,87 - 60,64,80
;xfos sDkgLdf nufgL - - 1,79,80,00 29,80,00
;Da4 sDkgLdf nufgL 17,90,67 17,81,77 8,00,00 8,00,00
cGo nufgL (Investment Property) 1,82,70,69 1,31,85,98 1,82,70,69 1,31,85,98
;DklQ tyf pks/0f 3,87,76,94 3,54,63,55 3,86,48,03 3,53,61,00
Voflt tyf cef}lts ;DklQ 30,72,61 29,45,29 30,43,30 29,17,21
(Goodwill and Intangible Assets)
:yug s/ ;DklQ (Deferred Tax Assets) 95,99 - - -
cGo ;DklQ 7,77,74,49 6,33,85,05 7,60,69,90 6,29,65,50
s"n ;DklQ 4,82,45,11,76 4,20,74,90,62 4,83,01,10,58 4,19,81,81,01
bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{ af“sL /sd 6,27,77,12 3,35,36,10 6,27,77,12 3,35,36,10
g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd - 4,65,74,37 - 4,65,74,37
Jo"TkGg ljQLo pks/0fx? 3,81,29,46 1,39,07,37 3,81,29,46 1,39,07,37
u|fxsaf6 k|fKt lgIf]k (Deposit from Customers) 3,95,22,14,31 3,26,18,60,72 3,96,84,34,99 3,26,22,23,10
;fk6L (Borrowing) - 10,72,07,30 - 10,72,07,30
rfn' s/ bfloTj (Current Tax Assets) 32,70,89 - 29,31,05 -
gf]S;fgL Joj:yfx? (Provisions) - - - -
:yug s/ bfloTj (Deferred Tax Liabilities) 2,42,95,34 1,74,93,05 2,42,95,34 1,77,85,04
cGo bfloTjx? 9,25,92,19 12,75,92,31 8,76,67,54 12,22,81,81
hf/L u/]sf] C0fkqx? 6,49,86,89 6,48,48,44 6,49,86,89 6,48,48,44
cGo bfloTj pks/0fx? (Subordinated Liabilities) - - - -
s"n bfloTj 4,23,82,66,21 3,67,30,19,66 4,24,92,22,39 3,66,83,63,54
k"“hL
z]o/ k“"hL 27,05,69,97 22,83,29,09 27,05,69,97 22,83,29,09
z]o/ k|Lldod - 1,76 - 1,76
;l~rt d'gfkmf 4,13,19,31 3,13,96,22 3,96,10,99 2,89,95,45
hu]8f tyf sf]ifx? 27,17,39,56 27,25,35,42 27,07,07,22 2,72,49,119
a}+ssf] z]o/wgLx?sf] s"n k"FhL 58,36,28,84 53,22,62,47 58,08,88,18 52,98,17,47
lgoGq0f gx'g] :jfy{ (Non Controlling Interest) 26,16,71 22,08,49 - -
s"n k"“hL 58,62,45,55 53,44,70,96 58,08,88,18 52,98,17,47
s"n k"“hL tyf bfloTj 4,82,45,11,76 4,20,74,90,62 4,83,01,10,58 4,19,81,81,01
PsLs[t gfkmf gf]S;fg lx;fa
;d"x a}+s
o; jif{sf ut jif{sf] o; jif{sf ut jif{sf]
ljj/0f rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf;
;Dd ;Dd ;Dd ;Dd
Aofh cfDbfgL 1,35,60,447 4,65,43,356 70,36,209 2,34,20,891 1,35,04,948 4,63,81,986 70,20,021 23,340,747
Aofh vr{
168 glan a}+s lnld6]8

76,22,970 2,83,96,771 46,85,744 1,44,14,019 76,22,896 2,83,98,776 46,91,407 1,4,421,876

v'b Aofh cfDbfgL 59,37,477 1,81,46,585 23,50,465 90,06,872 58,82,053 1,79,83,211 23,28,614 89,18,871
z'Ns tyf sld;g cfDbfgL 11,27,726 36,92,645 8,26,064 22,11,751 10,82,653 35,42,648 7,86,023 20,43,274
z'Ns tyf sld;g vr{ 1,90,642 6,65,614 3,94,186 4,83,186 1,82,210 6,43,469 3,88,022 4,64,376
v'b z'Ns tyf sld;g cfDbfgL 9,37,084 30,27,032 4,31,877 17,28,565 9,00,442 28,99,179 3,98,002 15,78,898
v'b Aofh, z'Ns tyf sld;g cfDbfgL 68,74,562 2,11,73,616 27,82,343 1,07,35,437 67,82,495 2,08,82,389 27,26,615 1,04,97,770
v'b ;6xL 36a9 cfDbfgL 1,20,470 5,07,490 66,711 4,98,574 1,07,347 4,84,776 1,10,708 5,64,990
cGo ;~rfng cfDbfgL 1,00,278 2,82,424 74,351 4,07,832 1,00,094 3,12,556 84,687 4,10,410
s"n ;~rfng cfDbfgL 70,95,309 2,19,63,531 29,23,405 1,16,41,843 69,89,936 2,16,79,721 29,22,010 1,14,73,170
v'b ;Defljt gf]S;fgL Joj:yf÷-lkmtf{_ 5,57,817 38,89,529 5,08,247 11,18,823 5,57,817 38,89,529 5,08,311 11,18,823
v'b ;~rfng cfDbfgL 65,37,492 1,80,74,002 24,15,158 1,05,23,020 64,32,119 1,77,90,192 24,13,700 1,03,54,347
sd{rf/L vr{ 22,55,764 47,50,189 4,91,090 27,19,330 22,39,867 46,92,669 4,68,204 26,58,925
cGo ;~rfng vr{ 5,98,612 18,41,093 1,94,273 10,72,651 5,83,292 18,12,437 1,86,288 10,23,800
x|f; s6\6L tyf kl/zf]wg 82,093 2,79,128 2,67,739 4,00,319 79,603 2,69,076 2,60,115 3,90,030
;~rfng d'gfkmf 36,01,023 1,12,03,593 14,62,055 63,30,720 35,29,357 1,10,16,010 14,99,092 62,81,591
u}/ ;~rfng cfDbfgL 15,815 44,223 4,819 41,596 15,815 43,334 1,595 8,702
u}/ ;~rfng vr{ 69,604 2,74,884 1,711 2,730 69,604 2,74,884 1,711 2,730
;Dk"0f{ sf/f]af/ ;dfj]z kl5sf] v'b d'gfkmf 35,47,234 1,09,72,932 14,65,163 63,69,585 34,75,567 1,07,84,460 14,98,976 62,87,562
cfos/ vr{ 10,90,115 33,25,993 5,94,166 20,57,491 10,64,593 32,57,311 5,94,994 20,31,538
cfos/ Joj:yf 10,87,725 33,14,640 5,15,491 20,01,747 10,64,593 32,57,311 5,03,688 19,40,232
:yug s/ vr{÷-cfDbfgL_ ,2,390 ,11,352 78,675 55,744 - - 91,307 91,307
v'b gfkmf÷-gf]S;fg_ 24,57,119 76,46,939 8,70,997 43,12,094 24,10,975 75,27,149 9,03,981 42,56,024
PsLs[t lj:t[t gfkmf gf]S;fg lx;fa ?= xhf/df
;d"x a}+s
o; jif{sf ut jif{sf] o; jif{sf ut jif{sf]
ljj/0f rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf;
;Dd ;Dd ;Dd ;Dd
v'b gfkmf÷-gf]S;fg_ 24,57,119 76,46,939 8,70,997 43,12,094 24,10,975 75,27,149 9,03,981 42,56,024
gfkmf÷-gf]S;fg_ lx;fa aflx/sf cfDbfgL÷-vr{_ 12,89,604 2,20,856 7,89,677 –5,96,797_ 12,94,851 2,26,103 8,11,899 –5,74,576_
(Other Comprehensive Income)
o; jif{sf] v'b gfkmf÷-gf]S;fg_ tyf gfkmf÷-gf]S;fg_ 37,46,723 78,67,795 16,60,674 37,15,297 37,05,826 77,53,252 17,15,880 36,81,448
lx;fa aflx/sf] v'b cfDbfgL ÷-vr{_ sf] hf]8
(Total Comprehensive income)
- - - - - - - -
cfwf/e"t (Basic) k|lt z]o/ cfDbfgL 28.26 18.89 27.82 18.64
Diluted k|lt z]o/ cfDbfgL 28.26 18.89 27.82 18.64

v'b gfkmf÷-gf]S;fg_ df lx:;f M
a}+ssf z]]o/wgLx?sf] 37,35,224 78,30,754 16,65,133 36,90,332 37,05,826 77,53,252 17,15,880 36,81,448
lgoGq0f gx'g] :jfy{sf] (Non-Controlling Interest) 11,499 37,041 –4,459_ 24,964 - - - -

;"rsf°x?
;d"x a}+s
o; jif{sf ut jif{sf] o; jif{sf ut jif{sf]
ljj/0f rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf;
;Dd ;Dd ;Dd ;Dd
hf]lvd efl/t ;DklQdf k"“hL sf]ifsf] kof{Kttf 12.68 13.56 12.66 13.09
lgliqmo shf{ ÷ s"n shf{ 3.20 1.62 3.20 1.62
v'b lgliqmo shf{{ ÷ s"n shf{ 1.23 0.64 1.23 0.64
s"n gf]S;fgL Joj:yf ÷ s"n lgliqmo shf{ 107.12 156.01 107.12 156.01
sf]ifsf] nfut 7.81 7.17 7.81 7.17
s"n shf{ ÷ lgIf]k tyf k|fylds k"“hL 87.68 89.79 87.68 89.79
-g]=/f=a}“= sf] lgb]{zg adf]lhd_
cfwf/ Aofhb/ -g]=/f=a}+= sf] lgb]{zg adf]lhd_ 9.52 8.77 9.52 8.77
Aofh b/ :k|]8 -g]=/f=a}+= sf] lgb]{zg adf]lhd_ 4.99 4.22 4.99 4.22
jflif{s k|ltj]bg 169
170 glan a}+s lnld6]8

l6Kk0fLx? M

n ljQLo ljj/0fdf k|:t't /sdx? afx\o n]vfkl/Ifs tyf lgodgsf/L lgsfosf] lgb]{zgdf ;+zf]wg x'g ;Sg]5.
n PsLs[t ljQLo ljj/0fx? glan a}+s lnld6]8 -d'Vo sDkgL_ tyf ;xfos sDkgLx? glan OGe]i6d]06 a}+ls∙ lnld6]8 tyf glan :6s l8n/ lnld6]8
-;flas glan ;]So"l/l6h lnld6]8_sf] ljQLo ljj/0fx? PsLs[t u/L tof/ ul/Psf] 5.
n PsLs[t ljQLo ljj/0fdf d'Vo tyf ;xfos sDkgL larsf] cGt/ sDkgL sf/f]af/x?nfO{ ;dfof]hg ul/Psf] 5.
n lgDg a'“bfx?df a}+sn] O{lG:6Ro"6 ckm rf6{8 PsfpG6]6\;n] hf/L u/]sf] Carve-out cg';f/ j}slNks Joj:yf u/]sf] 5M
s= a}+sn] g]kfn /fi6« a}+ssf] PsLs[t lgb]{zgsf] lgb]{zg adf]lhd u0fgf gl/Psf] shf{ gf]S;fgL Joj:yf tyf NFRS 9 sf] Para 5.4 adf]lhd u0fgf
ul/Psf] shf{ gf]S;fgL Joj:yf dWo] h'g /sd a9L x'G5 ;f]xL /sd a/fa/ shf{ gf]S;fgL Joj:yf sfod u/L n]vf°g ug'{kg]{ lgofdsLo Joj:yf
ckgfPsf] 5 .
v= NFRS 9 sf] Para 5.5 sf] Joj:yf adf]lhd a}+sn] shf{ nufgLaf6 x'g] Aofh cfDbfgL u0fgfdf ;]jf z'Ns / sld;gnfO{ ;dfof]hg u/L x'g cfpg]
;dfof]lht Aofhb/ ;dfof]hg gu/L k|f]befjL n]vf°gsf cfwf/df ;f] cfDbfgL kfs]s} jif{ cfDbfgL hgfPsf] 5 .
n shf{ tyf nufgLnfO{ ;f]df ul/Psf] gf]S;fgL Joj:yf 36fP/ tyf ;f]df cflh{t t/ k|fKt gePsf] Aofh hf]8]/ b]vfO{Psf] 5. ;f]xL k|sf/n] lgIf]knfO{ ;f]df
kfs]sf] t/ e'QmfgL x'g afFsL Aofh ;lxt b]vfO{Psf] 5.
n sd{rf/L vr{df af]g; P]gsf] k|fjwfg cg';f/ u0fgf ul/Psf] sd{rf/L af]g; jfkt Joj:yfnfO{ ;dfj]z ul/Psf] 5 .
n t'ngfTds k|:t'lt tyf k|:t'ltdf Ps?ktfsf] nflu /sdx?nfO{ cfjZostf cg';f/ k'g/juL{s/0f tyf k'gn{]vg ul/Psf] 5.
 jflif{s k|ltj]bg 171

glan a}+s lnld6]8

%=!! n]vfk/LIf0f gePsf] / n]vfk/LIf0f ePsf] ljQLo glthfsf] t'ngfTds ljj/0f
@)*) ;fn cfiff9 d;fGtsf] ?=
ljj/0f n]vfk/LIf0f n]vfk/LIf0f
gePsf] k|sflzt ePsf] k|sflzt km/s km/ssf
ljQLo glthf ljQLo glthf /sd k|ltzt ∞ sf/0fx?
;DklQ
gub tyf gub ;/x 6,77,42,57,989 6,77,42,58,189 200 0.00Ü jif{ ;dfKtL kl5sf] ;dfof]hg
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 25,64,04,12,813 25,65,24,21,459 1,20,08,646 0.05Ü k"/fgf Pn=;L= /
/]ld6\ofG;sf dflh{gx?nfO{
k'g/juL{s/0f ul/Psf]
dfu tyf cNk ;"rgfdf k|fKt 13,42,43,89,863 13,42,43,89,863 - 0.00Ü
x'g] /sd
Derivative ljQLo pks/0f 3,83,34,62,094 3,83,34,62,094 - 0.00Ü
cGo Jofkfl/s ;DklQ - - - 0.00Ü
(Other Trading Assets)
a}+s tyf ljQLo ;+:yfnfO{ 8,28,30,59,448 8,28,30,59,448 - 0.00Ü
lbPsf] shf{ ;fk6L
u|fxsnfO{ lbPsf] shf{ ;fk6L 3,32,69,88,54,059 3,31,12,31,70,655 –1,57,56,83,404_ -0.47Ü n]vfkl/Ifs tyf g]kfn /fi6«
a}+ssf] lgb]{zgdf yk
gf]S;fgL Joj:yf sfod
ul/Psf] sf/0fn]
nufgL pks/0f 76,87,54,29,860 76,45,29,84,943 –42,24,44,917_ -0.55Ü nufgL ul/Psf sDkgL;Fu
(Investment Securities) z]o/ ;+Vofsf] yk
;'lgl:rttf u/] kZrft\sf]
/sd

clu|d s/ e'QmfgL - - -
(Current Tax Assets)
;xfos sDkgLdf nufgL 1,79,80,00,000 1,79,80,00,000 - 0.00Ü
Associates sDkgLdf nufgL 8,00,00,000 8,00,00,000 - 0.00Ü
cGo nufgL 1,82,70,68,811 1,82,70,68,811 - 0.00Ü
(Investment Properties) jif{ ;dfKtL kl5sf] ;dfof]hg
l:y/ ;DklQ 3,86,48,02,955 3,87,12,72,890 64,69,935 0.17Ü jif{ ;dfKtL kl5sf] ;dfof]hg
Voflt tyf cef}lts ;DklQ 30,43,30,130 28,54,55,306 –1,88,74,824_ -6.20Ü
(Goodwill and Intangible Assets)
:yug s/ ;DklQ - - - 0.00Ü
(Deferred Tax Assets) k'g/juL{s/0f
cGo ;DklQ 7,60,69,89,512 7,79,80,04,088 19,10,14,576 2.51Ü
s"n ;DklQ 4,83,01,10,57,534 4,81,20,35,47,746 –1,80,75,09,788_ -0.37Ü
bfloTj
a}+s tyf ljQLo ;+:yfnfO{ 6,27,77,12,006 6,27,77,12,006 - 0.00Ü
ltg{ af“sL /sd
g]kfn /fi6« a}+snfO{ - - -
ltg{ af“sL /sd
Derivative ljQLo pks/0f 3,81,29,46,431 3,81,29,46,431 - 0.00Ü
lgIf]k bfloTj (Deposit Accounts) 3,96,84,34,99,228 3,96,84,34,99,228 - 0.00Ü
;fk6L (Borrowing) - - - s/ bfloTjsf] k'g/dfkg
cfos/ bfloTj 29,31,04,794 48,23,51,672 18,92,46,878 64.57Ü ul/Psf]

qmdzM n]vfk/LIf0f gePsf] / n]vfk/LIf0f ePsf] ljQLo glthfsf] t'ngfTds ljj/0f

172 glan a}+s lnld6]8

qmdzM n]vfk/LIf0f gePsf] / n]vfk/LIf0f ePsf] ljQLo glthfsf] t'ngfTds ljj/0f

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

gePsf] k|sflzt ePsf] k|sflzt km/s km/ssf
ljQLo glthf ljQLo glthf /sd k|ltzt ∞ sf/0fx?
Joj:yfx? (Provisions) - - - - k'g/dfkg ul/Psf]
:yug s/ bfloTj 2,42,95,34,038 1,91,88,49,685 –51,06,84,353_ -21.02Ü
(Deferred Tax Liabilities) k'g/juL{s/0f
cGo bfloTjx? 8,76,67,53,727 8,46,85,27,905 –29,82,25,822_ -3.40Ü Recognition of unamortised
hf/L u/]sf] C0fkq 6,49,86,88,989 6,48,69,82,412 –1,17,06,577_ -0.18Ü debenture issuance cost

cGo bfloTj pks/0f - - - -

(Subordinated Liabilities)
s"n bfloTj 4,24,92,22,39,213 4,24,29,08,69,339 –63,13,69,874_ -0.15Ü
k"“hL
z]o/ k“"hL 27,05,69,96,729 27,05,69,96,729 - 0.00Ü
z]o/ k|Lldod - - - - n]vfk/LIf0f ePsf] ljQLo
;l~rt d'gfkmf 3,96,10,99,482 3,18,70,59,423 –77,40,40,059_ -19.54Ü ljj/0fdf o; jif{sf]
d'gfkmfaf6 huf]8f tyf
sf]ifx?df ePsf]
ljlgof]hgsf] c;/
hu]8f tyf sf]ifx? 27,07,07,22,111 26,66,86,22,255 –40,20,99,856_ -1.49Ü n]vfk/LIf0f ePsf] ljQLo
ljj/0fdf o; jif{sf]
d'gfkmfaf6 huf]8f tyf
sf]ifx?df ePsf]
ljlgof]hgsf] c;/

a}+ssf] z]o/wgLx?sf] s"n k"FhL 58,08,88,18,322 56,91,26,78,407 –1,17,61,39,915_ -2.02Ü

lgoGq0f gx'g] :jfy{ - - -
(Non-Controlling Interest)
s"n k"“hL 58,08,88,18,322 56,91,26,78,407 –1,17,61,39,915_ -2.02Ü
s"n k"“hL tyf bfloTj 4,83,01,10,57,534 4,81,20,35,47,746 –1,80,75,09,788_ -0.37Ü
g]kfn /fi6« a}+ssf] sfo{ljlw
Aofh cfDbfgL 46,38,19,86,157 46,25,11,62,764 –13,08,23,393_ -0.28Ü adf]lhd Aofh d'NtaLsf]
;dfof]hgsf] c;/
NFRS 16 cg';f/sf]
Aofh vr{ 28,39,87,75,595 28,50,23,20,274 10,35,44,679 0.36Ü Aofh vr{sf] n]vf°g

v'b Aofh cfDbfgL 17,98,32,10,562 17,74,88,42,490 –23,43,68,072_ 1.3Ü jif{ ;dfKtL kl5sf]
z'Ns tyf sld;g cfDbfgL 3,54,26,47,661 3,54,58,45,637 31,97,976 0.09Ü sf/f]af/sf] ;dfof]hg
jif{ ;dfKtL kl5sf]
z'Ns tyf sld;g vr{ 64,34,68,804 65,10,54,033 75,85,230 1.18Ü sf/f]af/sf] ;dfof]hg

v'b z'Ns tyf 2,89,91,78,857 2,89,47,91,604 –43,87,254_ -0.15Ü

sld;g cfDbfgL
v'b Aofh, z'Ns tyf 20,88,23,89,419 20,64,36,34,094 –23,87,55,326_ -1.14Ü
sld;g cfDbfgL jif{ ;dfKtL kl5sf]
v'b ;6xL 36a9 cfDbfgL 48,47,75,875 48,65,60,448 17,84,573 0.37Ü sf/f]af/sf] ;dfof]hg
jif{ ;dfKtL kl5sf]
cGo ;~rfng cfDbfgL 31,25,55,667 36,59,05,537 5,33,49,870 17.07Ü sf/f]af/sf] ;dfof]hg

s"n ;~rfng cfDbfgL 21,67,97,20,961 21,49,61,00,079 –18,36,20,883_ -0.85Ü

qmdzM n]vfk/LIf0f gePsf] / n]vfk/LIf0f ePsf] ljQLo glthfsf] t'ngfTds ljj/0f
 jflif{s k|ltj]bg 173

qmdzM n]vfk/LIf0f gePsf] / n]vfk/LIf0f ePsf] ljQLo glthfsf] t'ngfTds ljj/0f

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

gePsf] k|sflzt ePsf] k|sflzt km/s km/ssf
ljQLo glthf ljQLo glthf /sd k|ltzt ∞ sf/0fx?
v'b ;Defljt gf]S;fgL 3,88,95,28,572 5,42,62,69,148 1,53,67,40,576 39.51Ü afx\o n]vfl/Ifs tyf g]kfn
Joj:yf÷-lkmtf{_ /fi6« a}+ssf] lgb]{zgdf yk
gf]S;fgL Joj:yf sfod
ul/Psf] sf/0fn]
v'b ;~rfng cfDbfgL 17,79,01,92,389 16,06,98,30,931 –1,72,03,61,459_ -9.67Ü
;~rfng vr{
sd{rf/L vr{ 4,69,26,69,436 4,52,50,98,630 –16,75,70,806_ -3.57Ü jif{ ;dfKtL kl5sf]
sf/f]af/sf] ;dfof]hg
cGo ;~rfng vr{ 1,81,24,37,381 1,52,87,62,853 –28,36,74,528_ -15.65Ü NFRS 16 cg';f/sf]
;dfof]hg
x|f; s6\6L tyf kl/zf]wg 26,90,75,793 50,32,09,613 23,41,33,820 87.01Ü NFRS 16 cg';f/sf]
;dfof]hg
;~rfng d'gfkmf 11,01,60,09,779 9,51,27,59,834 –1,50,32,49,945_ -13.65Ü
u}/ ;~rfng cfDbfgL 4,33,33,964 4,33,33,964 - 0.00Ü
u}/ ;~rfng vr{ 27,48,83,961 27,48,83,961 - 0.00Ü
;Dk"0f{ sf/f]af/ ;dfj]z 10,78,44,59,782 9,28,12,09,837 –1,50,32,49,945_ -13.94Ü
kl5sf] v'b d'gfkmf
cfos/ vr{ cfos/ P]g cg';f/ cfos/
Joj:yfsf] u0fgf kl/dfhg{
ubf{sf] c;/
cfos/ Joj:yf 3,25,73,10,919 2,80,30,83,329 –45,42,27,590_ -13.94Ü cfos/ P]g cg';f/ cfos/
Joj:yfsf] u0fgf kl/dfhg{
ubf{sf] c;/
:yug s/ vr{÷-cfDbfgL_ - 7,31,90,348 7,31,90,348 0.00Ü
v'b gfkmf÷-gf]S;fg_ 7,52,71,48,863 6,40,49,36,160 –1,12,22,12,703_ -14.91Ü
s/ kl5sf] v'b gfkmf÷-gf]S;fg_ 22,61,03,042 15,66,95,513 –6,94,07,529_ 0.00Ü
lx;fa aflx/sf] cfDbfgL÷-vr{_
(Other Comprehensive Income)
o; jif{sf] v'b gfkmf÷ 7,75,32,51,905 6,56,16,31,673 –1,19,16,20,232_ -15.37Ü
-gf]S;fg_ tyf gfkmf÷
-gf]S;fg_ lx;fa aflx/sf] v'b
cfDbfgL÷-vr{_ sf] hf]8 FVOTCI cGtu{t nufgLnfO{
(Total Comprehensive Income) dfkg ul/Psf] c;/

v'b gfkmf÷-gf]S;fg_ 7,52,71,48,863 6,40,49,36,160 –1,12,22,12,703_ -14.91Ü

lgodgsf/L ;dfof]hgsf]
hf]8÷ w6fp M
c;'n x'g af“sL Aofh -+_ –99,96,29,625_ –90,25,02,697_ 9,71,26,928 -9.72Ü g]kfn /fi6« a}+ssf] Aofh
n]vf°g sfo{ljwL cg'?k
Aofh d'NtjLsf] n]vf°gsf]
c;/
;Defljt gf]S;fgL - - -
Joj:yfdf sdL --_÷j[l4 -+_
:yug s/ ;DklQsf] n]vf°g - - -
j[l4 sdL -–_÷j[l4 -++_
u}/ a}+ls· ;DklQsf] –32,03,36,874_ –32,03,36,874_ - 0.00Ü
gf]S;fgL Joj:yf
qmdzM n]vfk/LIf0f gePsf] / n]vfk/LIf0f ePsf] ljQLo glthfsf] t'ngfTds ljj/0f
174 glan a}+s lnld6]8

qmdzM n]vfk/LIf0f gePsf] / n]vfk/LIf0f ePsf] ljQLo glthfsf] t'ngfTds ljj/0f

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

gePsf] k|sflzt ePsf] k|sflzt km/s km/ssf
ljQLo glthf ljQLo glthf /sd k|ltzt ∞ sf/0fx?
36fp M Actuarial loss 2,14,35,422 2,14,35,422 - 0.00Ü
recognized on DBOs

lgodgsf/L ;dfof]hg 6,22,86,17,787 5,20,35,32,011 –1,02,50,85,776_ -16.46Ü

kl5sf] gfkmf÷gf]S;fg
hf]8M z'?sf] ;l~rt gfkmf 27,37,60,074 27,37,60,074 0.00Ü
w6fpM l/he{ sf]ifdf –2,54,12,78,378_ –2,29,02,32,661_ 0.00Ü
ePsf] :yfgfGt/0f tyf
nfef+;sf] ljt/0f
af“8kmf“8sf] nflu pknAw s"n 3,96,10,99,483 3,18,70,59,424 –77,40,40,059_ -19.54Ü af“8kmf“8sf] nflu pknAw s"n
;l~rt gfkmf ;l~rt gfkmfsf] k'g/u0fgf
ul/Psf]
k|lt z]o/ af“8kmf“8sf] nflu 14.64Ü 11.78Ü
pknAw d'gfkmf
 jflif{s k|ltj]bg 175

glan a}+s lnld6]8

%=!@ glan l8a]Gr/ @)*% C0fkq lgisfzg k|of]hgsf nflu k|If]lkt / n]vfk/LIf0f
ePsf] ljQLo glthfsf] t'ngfTds ljj/0f
@)*) ;fn cfiff9 d;fGtsf]

ljj/0f C0fkq lgisfzg n]vfk/LIf0f

k|of]hgsf nflu ePsf] k|sflzt km/s km/ssf
k|If]lkt ljQLo glthf ljQLo glthf /sd k|ltzt ∞ sf/0fx?
;DklQ
gub tyf gub ;/x 2,92,77,818 67,74,258 –22,503,560_ -76.86Ü ck]lIft eGbf sd df}Hbft ePsf]n]
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 1,07,86,565 2,56,52,421 1,48,65,857 137.82Ü ck]lIft eGbf a9L df}Hbft ePsf]n]
dfu tyf cNk ;"rgfdf k|fKt x'g] /sd 1,22,99,735 1,34,24,390 11,24,655 9.14Ü ck]lIft eGbf a9L df}Hbft ePsf]n]
Derivative ljQLo pks/0f 1,08,59,598 38,33,462 –70,26,135_ -64.70Ü ck]lIft eGbf sd Jofkf/ ePsf]n]
cGo Jofkfl/s ;DklQ - - - 0.00Ü
(Other Trading Assets)
a}+s tyf ljQLo ;+:yfnfO{ 94,16,688 82,83,059 –11,33,628_ -12.04Ü ck]lIft eGbf sd Jofkf/ ePsf]n]
lbPsf] shf{ ;fk6L
u|fxsnfO{ lbPsf] shf{ ;fk6L 25,20,42,222 33,11,23,171 7,90,80,948 31.38Ü ck]lIft eGbf a9L Jofkf/ ePsf]n]
nufgL pks/0f 5,01,43,012 7,64,52,985 2,63,09,973 52.47Ü ck]lIft eGbf a9L Jofkf/ ePsf]n]
(Investment Securities)
clu|d s/ e'QmfgL 5,61,654 - –5,61,654_ -100.00Ü ck]lIft eGbf sd s/ e'QmfgL
(Current Tax Assets) ePsf]n]
;xfos sDkgLdf nufgL 78,000 17,98,000 17,20,000 2205.13Ü Pg= aL= Soflk6n / Pg= aL=
;]So"l/l6h ylkPsfn]
Associates sDkgLdf nufgL 80,000 80,000 - 0.00Ü
cGo nufgL (Investment Properties) 8,219 18,27,069 18,18,850 22130.72Ü ck]lIft eGbf a9L nufgL ePsf]n]
l:y/ ;DklQ 21,04,921 38,71,273 17,66,352 83.92Ü ck]lIft eGbf a9L vl/b ePsf]n]
Voflt tyf cef}lts ;DklQ 1,10,785 2,85,455 1,74,670 157.67Ü ;flassf] g]kfn a·nfb]za}+s /
(Goodwill and Intangible Assets) ;flassf] o'gfO{6]8 kmfO{gfG;sf]
k|fKtL ePsf]n]
:yug s/ ;DklQ - - - 0.00Ü
(Deferred Tax Assets)
cGo ;DklQ 36,93,410 77,98,004 41,04,594 111.13Ü ck]lIft eGbf a9L p7\g af“ls
/sd ePsf]n]
s"n ;DklQ 38,14,62,625 48,12,03,548 9,97,40,922 26.15Ü
bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{ 33,89,819 62,77,712 28,87,893 85.19Ü a}+s tyf ljQLo ;+:yfnfO{ ltg{
af“sL /sd af“sL /sd ck]lIft eGbf a9L
ePsf]n]
g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd 70,923 - –70,923_ -100.00Ü g]kfn /fi6« a}+snfO{ ltg{ af“sL /
sd ck]lIft eGbf sd ePsf]n]
Derivative ljQLo pks/0f 1,07,64,203 38,12,946 –69,51,256_ -64.58Ü Derivative ljQLo pks/0f ck]lIft
eGbf sd ePsf]n]
lgIf]k bfloTj (Deposit Accounts) 30,81,87,557 39,68,43,499 8,86,55,942 28.77Ü ck]lIft eGbf a9L lgIf]k bfloTj
ePsf]n]
;fk6L (Borrowing) - - -
cfos/ bfloTj - 4,82,352 4,82,352
Joj:yfx? (Provisions) - - -
:yug s/ bfloTj 14,38,830 19,18,850 4,80,020 33.36Ü ;a} leGgtfx?sf] :yug
(Deferred Tax Liabilities) s/df c;/
cGo bfloTjx? 1,26,70,448 84,68,528 –42,01,920_ -33.16Ü k'gj{uLs/0f tyf Fair value df
dfkgsf] c;/
qmdzM glan l8a]Gr/ @)*% C0fkq lgisfzg k|of]hgsf nflu k|If]lkt===
176 glan a}+s lnld6]8

qmdzM glan l8a]Gr/ @)*% C0fkq lgisfzg k|of]hgsf nflu k|If]lkt===

ljj/0f C0fkq lgisfzg n]vfk/LIf0f
k|of]hgsf nflu ePsf] k|sflzt km/s km/ssf
k|If]lkt ljQLo glthf ljQLo glthf /sd k|ltzt ∞ sf/0fx?
hf/L u/]sf] C0fkq 52,22,876 64,86,982 12,64,106 24.20Ü C0fkqx?df ltg{ af+ls Aofh
;d]tsf] k|:t'lts/0fsf] c;/
cGo bfloTj pks/0f - - -
(Subordinated Liabilities)
s"n bfloTj 34,17,44,657 42,42,90,869 8,25,46,213 24.15Ü
k"“hL
z]o/ k“"hL 1,34,80,159 2,70,56,997 1,35,76,838 100.72Ü af]g; z]o/ lgisfzgsf] c;/
z]o/ k|Lldod 74 - –74_ -100.00Ü nfe+fz afF8kmfF8sf] c;/
;l~rt d'gfkmf 84,68,957 31,87,059 –52,81,897_ -62.37Ü ck]lIft eGbf sd d'gfkmf
/sd ePsf]n]
hu]8f tyf sf]ifx? 1,77,68,779 2,66,68,622 88,99,843 50.09Ü ;flassf] NBBL af6 k|fKt /
sdsf] ;dfof]hgsf] c;/
a}+ssf] z]o/wgLx?sf] s"n k"FhL 3,97,17,969 5,69,12,678 1,71,94,710 43.29Ü
s"n k"“hL tyf bfloTj 38,14,62,625 48,12,03,548 9,97,40,922 26.15Ü
ljj/0f
Aofh cfDbfgL 2,38,58,246 4,62,51,163 2,23,92,917 93.86Ü ck]lIft eGbf a9L cfDbfgL ePsf]n]
Aofh vr{ 1,43,20,885 2,85,02,320 1,41,81,435 99.03Ü ck]lIft eGbf a9L vr{ ePsf]n]
v'b Aofh cfDbfgL 95,37,360 1,77,48,842 82,11,482 86.10Ü
z'Ns tyf sld;g cfDbfgL 21,57,961 35,45,846 13,87,884 64.31Ü ck]lIft eGbf a9L z'Ns tyf
sld;g cfDbfgL /sd ePsf]n]
z'Ns tyf sld;g vr{ 1,04,245 6,51,054 5,46,809 524.54Ü ck]lIft eGbf a9L z'Ns tyf
sld;g vr{ /sd ePsf]n]
v'b z'Ns tyf sld;g cfDbfgL 20,53,716 28,94,792 8,41,076 40.95Ü
v'b Aofh, z'Ns tyf 1,15,91,076 2,06,43,634 90,52,558 78.10Ü
sld;g cfDbfgL
v'b ;6xL 36a9 cfDbfgL 7,24,282 4,86,560 –2,37,721_ -32.82Ü ck]lIft eGbf sd ;6xL 36a9
cfDbfgL /sd ePsf]n]
cGo ;~rfng cfDbfgL 4,78,460 3,65,906 –1,12,554_ -23.52Ü ck]lIft eGbf sd cGo ;~rfng
cfDbfgL /sd ePsf]n]
s"n ;~rfng cfDbfgL 1,27,93,818 2,14,96,100 87,02,282 68.02Ü
v'b ;Defljt gf]S;fgL 6,30,634 54,26,269 47,95,635 760.45Ü ck]lIft eGbf a9L v'b ;Defljt
Joj:yf ÷ -lkmtf{_ gf]S;fgL lkmtf{ ePsf]n]
v'b ;~rfng cfDbfgL 1,21,63,184 1,60,69,831 39,06,647 32.12Ü
;~rfng vr{ 44,09,239 65,57,071 21,47,832 48.71Ü
sd{rf/L vr{ 28,56,193 45,25,099 16,68,905 58.43Ü ck]lIft eGbf a9L sd{rf/L
vr{ ePsf]n]
cGo ;~rfng vr{ 13,94,924 15,28,763 1,33,839 9.59Ü ck]lIft eGbf a9L ;~rfng
vr{ ePsf]n]
x|f; s6\6L tyf kl/zf]wg 1,58,121 5,03,210 3,45,088 218.24Ü ck]lIft eGbf a9L vl/b ePsf]n]
;~rfng d'gfkmf 77,53,945 95,12,760 17,58,815 22.68Ü
u}/ ;~rfng cfDbfgL 5,147 43,334 38,187 741.86Ü ck]lIft eGbf a9L u}/ ;~rfng
cfDbfgL ePsf]n]
u}/ ;~rfng vr{ 3,026 2,74,884 2,71,858 8985.34Ü ck]lIft eGbf a9L u}/ ;~rfng
vr{ ePsf]n]
;Dk"0f{ sf/f]af/ ;dfj]z 77,56,067 92,81,210 15,25,143 19.66Ü
kl5sf] v'b d'gfkmf
cfos/ vr{ 23,26,820 28,03,083 4,76,263 20.47Ü ;a} leGgtfx?sf] cfos/
cfos/ Joj:yf Joj:yfdf c;/
:yug s/ vr{ ÷ -cfDbfgL_ - 73,190 73,190
v'b gfkmf÷-gf]S;fg_ 54,29,247 64,04,936 9,75,689 17.97Ü
%=!# cf=j @)&(÷*) df ;+:yfut ;fdflhs pQ/bfloTj
cGtu{t ul/Psf vr{sf] ef}uf]lns Pj+ If]qut ljj/0f ?= xhf/df

qm=;+= If]` sf]zL dw]z afudtL u08sL n'lDagL s0ff{nL ;'b"/klZrd hDdf

! ;fdflhs 69,89,00 11,21,00 1,50,00 5,59,98 - 2,091,08 7,00,00 1,16,11,06

@ ljQLo 1,21,01,85 92,87,27 7,21,54,66 62,70,32 60,87,14 82,57,35 63,04,17 12,04,62,78
# k|ToIf vr{ 50,00,00 20,00,00 3,85,30,98 44,61,25 53,50,00 2,50,00 4,60,00 5,60,52,23
$ lbuf] ljsf; 5,78,85 - 1,29,08,47 18,75,00 4,00,00 9,80,00 1,10,00 1,68,52,32
% sd{rf/L sf]le8 vr{ - - - - - - - -
^ lzz"" ;]jf Pj+ j[4 cf>d - - 5,00,00 - 10,00,00 - 4,67,00 19,67,00
& l8lh6n k|j4{g vr{ 11,42,86 11,42,86 11,42,86 11,42,86 11,42,86 11,42,86 11,42,86 80,00,00
* vf]nf}+ a}+s vftf cleofg - 6,20,00 - - - 74,20,00 - 80,40,00
( cGo 48,43 48,43 48,43 48,43 48,43 48,43 48,43 3,39,00
s"n 2,58,60,99 1,42,19,56 12,54,35,39 1,43,57,84 1,40,28,43 2,01,89,72 923246 22332438

%=!$= lgodsf/L sf]ifdf ePsf] kl/jt{g ?= xhf/df

cf= j=
c;'n x'g shf{sf] ;Defljt nufgLsf] u}/ a}“ls· :yug Voflt Bargain Actuarial OCI df cGo hDdf
af“sL Aofh gf]S;fgL ;Defljt gf]S;fgL Ifo gf]S;fgL s/ Purchase gf]S;fgL n]vf°g
d'NtaL Joj:yfdf Joj:yfdf Joj:yfdf ;DklQ Gain ul/Psf] Fair
sdL÷j[l4 sdL÷j[l4 sdL÷j[l4 Value Loss

@)&$÷&% 66,33,65 - - 82,19 - - - 5,53,32 - - 72,69,15

@)&%÷&^ 8,13,73 - - - - - - 9,54,71 - - 17,6844
@)&^÷&& –3,91,97_ - - - - - - –19,14,47_ - - –23,06,44_
@)&&÷&* -o"gfO6]8 10,48,12 - - 3,36 24,83 - - - 3,96 - 10,80,27
kmfOgfG; k|flKt af6_
@)&&÷&* 8,69,66 - - –30,44_ –24,83_ - - 14,11,83 –3,96_ - 22,22,27
@)&*÷&( -Pg=aL= 1,19,83,75 - - 57,20,71 - - - - - - 1,77,04,46
aL=Pn= k|flKt af6_
@)&*÷&( –49,23,90_ - - 87,78 - 17,01,54 - –3,20,21_ - - –34,54,79_
@)&(÷*) 90,25,03 - - 32,03,37 - - - –2,14,35_ - - 1,20,14,04
hDdf 2,50,58,07 - - 90,66,97 - 17,01,54 - 4,70,82 - - 3,62,97,40
jflif{s k|ltj]bg 177
178 glan a}+s lnld6]8

%=!% sf]le8 !( ;DaGwL hfgsf/L ?=

ljj/0f u|fxs ;+Vof /sd

@)*), cfiff9 d;fGt b]vL >fj0f !%, @)*) ;Dd c;'n ePsf] Aofh d'NtaL 18,068 61,65,10,460
kf; shf{x?df ylkPsf] )=# k|ltzt shf{ gf]S;fgL Joj:yf - -
lgdf{0fflwg p3f]u tyf cfof]hgfsf] Moratoriam Period j[lå -
% k|ltzt shf{ gf]S;fgL Joj:yf ePsf k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf shf{ 670 4,19,87,76,526
sf]le8åf/f k|efljt u|fxsx?sf] @) k|ltztn] Enhancement ul/Psf] shf - -
sf]le8åf/f k|efljt u|fxsx?sf] !) k|ltztn] Enhancement ul/Psf] cfjlws shf{ - -
! Jfif{ Dofb yk ul/Psf tyf % k|ltzt shf{ gf}S;fgL Joj:yf ePsf rfn' k"FhL sf]le8 shf{ sf] shf{ r'Qmf ldlt
! Jfif{ Dofb yk ul/Psf tyf % k|ltzt shf{ gf}S;fgL Joj:yf ePsf cfjlws sf]le8 shf{sf] shf{ r'Qmf ldlt
g]]kfn /fi6« a}+ssf] lgb]{zg @ sf] bkmf $! adf]lhd @ jif{ ;Dd Aofh / ;fFjf r'Qmf ug{ Dofb yk ul/Psf shf{ 110 60,91,85,083

?=
ljj/0f u|fxs ;+Vof /sd

k'g{shf{ - -
Jofj;foLs lg/Gt/tf shf{ - -

?=
ljj/0f u|fxs ;+Vof /sd

;x'lnotk"0f{ shf{ 8,820 11,34,15,63,448

 jflif{s k|ltj]bg 179

g]kfn /fi6« a}+saf6 hf/L PsLs[t lgb]{lzsf @)&( sf] lgb]{zg g+ @) a'Fbf g+= ( ;“u ;DalGwt ljj/0f
a}+ssf u|fxsx?sf] ;]jf tyf ;Gt'li6 glan a}+ssf] k|fyldstf /x“b} cfPsf] 5 . u|fxsju{nfO{ kg]{ c;'ljwf tyf u'gf;f] ;'g'jfO{
ug{ o; a+}sn] ljleGg dfWodx?sf] Joj:yf ub}{ cfPsf] 5 . u'gf;f] ;'g'jfOsf] k|d'v OsfO{ b]z e/L km}lnPsf a+}ssf] @^% j6f
zfvfx?df cjl:yt ;'emfa k]l6sf x'g\ eg] cfw'lgs dfWodx?df a+}ssf] O{d]n 7]ufgf info@nabilbank.com, sn ;]G6/ -kmf]g g+
M )!–%(&))!%_ tyf a}+ssf] j]a;fO6df /x]sf] kf]6{n https://nabilbank.com/individual/grievance handling /x]sf] 5, h; dfkm{t\
a}+sn] cfkm\gf u|fxsju{sf] u'gf;fsf] ;'g'jfO{ ub}{ cfPsf] 5 .
ljleGg dfWodx?af6 k|fKt u'gf;fx?sf] ;'g'jfO{sf lglDt a+}sn] cfGtl/s ;+oGqsf] kl/rfng u/L l56f]5l/tf] tj/n]
;/f]sf/jfnfx?sf lh1f;f, ;Nnfx, ;'emfj tyf u'gf;f]sf] Joj:yfkg ub}{ cfPsf] 5 . a+}ssf zfvf tyf ;DalGwt lgsfox?sf]
k/:k/ ;xsfo{df u|fxsju{sf] u'gf;f]sf] ;dfwfg ug{ a}+s ;b}j tTk/ / k|lta4 /x“b} cfPsf] 5 .
a}+ssf] u'gf;f] ;'Gg] clwsf/Lsf] ljj/0f b]xfo jdf]lhd /x]sf] 5 M
gfd M >L u0f]z k|;fb cj:yL
kb M k|d'v ;~rfng clws[t
kmf]g gDa/ M (*%!##*)!@, O{d]n M coo@nabilbank.com
cf=j= @)&(÷*) df u|fxsaf6 k|fKt ePsf] u'gf;fx?sf] ljj/0f M u|fxsju{sf] u'gf;f] ;'g'jfO{sf nflu a}+sn] Joj:yf u/]sf]
ljleGg dfWodx?af6 cf=j= @)&(÷*) df u|fxsx?af6 k|fKt ePsf u'gf;fx? !,)%# j6f /x]sf]df !,)@! j6f u'gf;fx? ;'g'jfO{
eO{;s]sf] Aoxf]/f hfgsf/L u/fp“b5f}+ .
180 glan a}+s lnld6]8

z]o/wgL ;DaGwL cGo hfgsf/Lx?

!= z]o/ :jfldTj ;+/rgf
:jfldTj /x]sf] OsfO{ k|ltzt
0.44Ü 7.77Ü
;j{;fwf/0f z]o/wgL 41.56 d'y'6 kmfOgfG; cfO{PkmcfO{;L
a}+s lkPn;L
Pg=aL= -O{G6/g]zgn_ ln= 39.44 0.26Ü
cfO{PkmcfO{;L a}+s lkPn;L 7.77 g]kfn :6s
0.22Ü
PS:r]Gh lnld6]8 Pd=P=8ANo" OG6/k|fOh]h\
/fli6«o aLdf sDkgL ln= 7.63 k|fOe]6 ln=
d'y'6 kmfOgfG; 0.44
g]kfn :6s PS:r]Gh lnld6]8 0.26 7.63Ü 2.68Ü
/fli6«o aLdf cGo
Pd=P=8ANo" OG6/k|fOh]h\ k|fOe]6 ln= 0.22 sDkgL ln=
cGo 2.68 41.56Ü 39.44Ü
;j{;fwf/0f z]o/wgL Pg=aL= -O{G6/g]zgn_ ln=

@= z]o/wgL ljj/0f
a}+ssf z]o/ /lhi6«f/ >L glan O{Ge]i6d]G6 a}+ls· lnld6]8af6 k|fKt hfgsf/L cg';f/ ljQLo ljj/0f tof/ ul/Psf] ldltdf a}+ssf
z]o/ :jfldTjsf] ;+Vofut :jfldTj ;+/rgf lgDgfg';f/ /x]sf] 5 M

wf/0f ul/Psf] lsQf ;+Vof z]o/wgL ;+Vof s"n lsQf ;+Vof

! b]lv !)) 1,00,785 37,42,010
!)! b]lv %)) 66,207 1,51,64,433
%)! b]lv !,))) 15,486 1,08,82,267
!,))! b]lv @,%)) 9,528 1,45,91,831
@,%)! b]lv %,))) 3,358 1,19,44,327
%,))! b]lv !),))) 1,449 1,00,41,848
!),))! b]lv @%,))) 1,087 1,64,24,279
@%,))! b]lv %),))) 235 78,72,100
%),))! b]lv !)),))) 92 62,56,559
!,)),))) eGbf a9L 67 17,35,06,943
c+zdf /x]sf z]o/x? 16,958 1,43,370
hDdf 2,15,252 27,05,69,967
#= z]o/ ;+s]t
glan a}+ssf] ;fwf/0f z]o/sf] ;+s]t 'NABIL' / ;+:yfks z]o/sf] ;+s]t 'NABILP' /x]sf] 5 . log} ;+s]tsf cfwf/df g]kfn :6s
PS;r]Gh -g]K;]_ df a}+ssf] ;fwf/0f tyf ;+:yfks z]o/x?sf] sf/f]af/ x'G5 .

$= jflif{s ;fwf/0f;ef ;DaGwL hfgsf/L

a}+ssf] #( cf}+ jflif{s ;fwf/0f;ef ldlt @)*)÷)(÷!@ ut] lalxaf/ laxfg !)M)) ah] a:b}5 . ;ef ;DaGwL lj:t[t ;"rgf o;} jflif{s
k|ltj]bgsf] k|yd k[i7df k|sflzt ul/Psf] 5 .

%= z]o/wgLsf] lh1f;f tyf ;"rgf cfbfgk|bfg

%=! ;"rgf cfbfgk|bfg
k|rlnt Joj:yf cg';f/ z]o/wgL dxfg'efjx?nfO{ pknAw u/fpg' kg]{ ;"rgfx? /fli6«o:t/sf kqklqsfx?df k|sflzt ul/“b}
cfO{Psf] 5 . ;fy}, ;Dk"0f{ ;"rgf tyf tYof° Pj+ ljj/0fx? glan a}+ssf] j]a;fO6 www.nabilbank.com df ;d]t cBfaLws
ul/“b} cfO{Psf] 5 . jflif{s ;fwf/0f;ef Pj+ ;efdf 5nkmnsf nflu /flvPsf k|:tfjx? ;d]t z]o/wgLx?sf] hfgsf/Lsf nflu
 jflif{s k|ltj]bg 181

@! lbg cufj} /fli6«o:t/sf b}lgs klqsfdf ;fj{hlgs ;"rgf k|sflzt x“'b} cfPsf] 5 . To:t}, ljQLo emnsx? qodf; ;dfKt
ePsf] )& lbg leq g]kfn /fi6« a}+ssf] k|fjwfg cg';f/ k|sflzt x“'b} cfPsf] 5 . o;/L k|sflzt ljQLo ljj/0fsf ;fy jf;n ljj/0f
(Basel Disclosure) nufotsf ;Dk"0f{ tYof° tyf ljj/0fx? a}+ssf] j]a;fO6df ;d]t cBfaLws ul/“b} cfPsf] 5.

%=@ z]o/ /lhi6«f/

z]o/wgL dxfg'efjx?n] z]o/wgL clen]v, z]o/wgL b:tvt k|df0fLs/0f, z]o/ gfd;f/L, x/fPsf z]o/ k|df0fkqsf] k|ltlnkL,
z]o/ lwtf] clen]v, a+}ssf] ;fwf/0f;efaf6 kfl/t gub nfef+z tyf cGo s'g} klg lh1fzfsf nflu lgDg 7]ufgfdf ;Dks{ /fvL
;"rgf k|fKt ug{ ;Sg'x'g]5M

glan O{Ge]i6d]G6 a}+ls· lnld6]8, gf/fo0frf}/, gS;fn, sf7df8f+}, g]kfn

kmf]g g+= (&&–!–$%!!^)$, $%!!&##
km\ofS; g+= (&&–!–$%!)%%$
O{d]nM info@nabilinvest.com.np
j]a 7]ufgfM www.nabilinvest.com.np

^= nfef+z Pj+ af]g; z]o/df s/

^=! nfef+zdf s/
cfos/ P]g @)%* sf] bkmf (@-!_-s_ cg';f/ afl;Gbf sDkgLx?af6 k|fKt u/]sf] nfef+z /sd clGtd s/s6\6L x'g] /sd xf] tyf
o;nfO{ bkmf (^ adf]lhd cfo ljj/0f k]z ubf{ cfodf ;dfj]z ul//xg' kb{}g. a}+sn] o;/L afl;Gbf sDkgLx?af6 cf=j= @)%*÷%(
b]lv cf=j= @)&(÷*) ;Dd ?= %& s/f]8 &! nfv nfef+z k|fKt u/]sf] 5 h;sf] ljj/0f lgDgfg';f/ /x]sf] 5 .

qm= ;+= n]vf°g ul/Psf] cfly{s jif{ g]= ?=

1 cf=j= @)%*÷%( 3,23,000
2 cf=j= @)%(÷^) 4,18,000
3 cf=j= @)^)÷^! 4,56,000
4 cf=j= @)^!÷^@ 4,76,853
5 cf=j= @)^@÷^# 4,69,205
6 cf=j= @)^#÷^$ 7,20,323
7 cf=j= @)^$÷^% 18,50,562
8 cf=j= @)^%÷^^ 24,09,200
9 cf=j= @)^^÷^& 77,64,735
10 cf=j= @)^&÷^* 10,52,69,31
11 cf=j= @)^*÷^( 16,07,37,99
12 cf=j= @)^(÷&) 18,06,47,08
13 cf=j= @)&)÷&! 28,44,65,90
14 cf=j= @)&!÷&@ 27,63,98,19
15 cf=j= @)&@÷&# 46,07,55,77
16 cf=j= @)&#÷&$ 47,09,82,08
17 cf=j= @)&$÷&% 71,83,35,91
18 cf=j= @)&%÷&^ 88,65,11,27
19 cf=j= @)&^÷&& 84,96,59,59
20 cf=j= @)&&÷&* 38,56,87,23
21 cf=j= @)&*÷&( 44,84,059
22 cf=j= @)&(÷*) 79,86,02,04
s"n k|fKt /sd 5,77,177,173
182 glan a}+s lnld6]8

^=@ z]o/sf] lg;u{df k"“hLut nfes/

cfos/ P]g @)%* sf] bkmf (% s-@_-s_ cg';f/ g]kfn :6s PS;r]Ghdf ;"rLs[t z]o/sf] lg;u{af6 k|fKt nfedf k|fs[lts afl;Gbf
JolQmsf] xsdf vl/b ldltaf6 Ps jif{ leq laqmL u/]sf] v08df &=% k|ltzt tyf Ps jif{ kZrft\\ % k|ltztsf b/n] k'“hLut nfes/
clu|d ?kdf s6\6L ul/G5 eg] afl;Gbf lgsfosf] xsdf nfe /sdsf] !) k|ltzt tyf cGosf] xsdf nfe /sdsf] @% k|ltztsf
b/n] k'“hLut nfes/ clu|d ?kdf s6\6L ul/G5 . glan a}+ssf ;Dk"0f{ z]o/ g]kfn lwtf]kq af]8{ tyf g]kfn :6s PS;r]Ghdf btf{
Pj+ ;"rLs[t /x]sf 5g\ . ctM a+}ssf] z]o/ lg;u{af6 k|fKt k“'hLut nfedf bkmf (% s -@_-s_ adf]lhd k'“hLut nfes/ clu|d ?kdf
s6\6L ul/G5 .

cfos/ P]g @)%* sf] bkmf $&-s_ n] dh{/ jf PSo'lhzg cGt{ut cfk;df uflePsf lgsfodf sfod /x]sf z]o/wgLx¿n]
cfkm\gf] z]o/ uflePsf] b'O{ jif{leq laqmLsf] dfWodaf6 lg;u{ u/]df To;/L lg;u{ ePsf] z]o/df ePsf] nfedf k'FhLut nfe
s/ nfUg] 5}g eGg] Joj:yf u/]sf] 5 . ;f]xL cg';f/ ;flassf] g]kfn a·nfb]z a}+s lnld6]8 k|flKtsf] ldlt @& cfiff9 @)&(
df sfod /xg'ePsf z]o/wgLx?n] b'O{ jif{leq ;f] ldltdf wf/0f u/]sf] a}+ssf] z]o/ laqmL ubf{ x'g] nfedf kF'hLut nfe s/
nfUg] 5}g .

cfos/ P]g @)%* sf] bkmf #& cg';f/ z]o/sf] lg;u{af6 x'g] nfe u0fgf ubf{ lg;u{sf avt k|fKt x'g] /sdaf6 ;f] z]o/ k|fKt
ubf{ / lg;u{sf] ;dodf nfu]sf]÷u/]sf] s"n vr{ jf nfutnfO{ 36fO{ cfpg] /sd xf] . glan a}+ssf] z]o/sf] g]kfn :6s PS:r]Gh
dfk{mt laqmL eO{ k|fKt x'g] /sddf bnfnL b:t'/ tyf cGo vr{ tyf ;f] z]o/ vl/bsf ;DaGwdf ;f] z]o/ vl/bsf avt
laq]mtfnfO{ e'QmfgL ul/g] /sdsf cnfjf vl/bsf ;dodf ul/g] cGo ;a} vr{ ;lxtsf] /sd s"n vr{ jf nfut xf] . z]o/sf]
lg;u{af6 k|fKt k'“hLut nfedf nfUg] k“'hLut nfes/ clu|d s/ xf] / jflif{s cfo ljj/0f k]z ubf{sf] avt ;f] s/ ldnfg ug{
kfO{G5 .
 jflif{s k|ltj]bg 183

;xfos sDklgsf] k|ltj]bg

s= glan OGe]i6d]06 a}+ls· lnld6]8sf] ;~rfns ;ldltsf] k|ltj]bg tyf ljQLo ljj/0f
glan OGe]i6d]G6 a}+ls· lnld6]8
;~rfns ;ldltsf] k|ltj]bg
cfly{s jif{ @)&(÷*)
cfb/0fLo z]o/wgL dxfg'efjx?,
glan OGe]i6d]G6 a}+ls+· lnld6]8sf] ;~rfns ;ldltsf] tkm{af6 sDkgLsf] rf}wf}F+ jflif{s ;fwf/0f;effdf pkl:yt ;a}nfO{ d xflb{s
:jfut tyf clejfbg ub{5' . glan a}+s lnld6]8sf] /0fgLlts of]hgf cg'?k æklxnf] /f]hfO{sf] ;Dk"0f{ ljQLo ;]jf k|bfosÆ nIo
k|flKtsf nflu :yflkt o; sDkgLnfO{ g]kfnj}m æklxnf] /f]hfOsf] OGe]i6d]G6 a}+ls·Æ sDkgLsf] ?kdf ljsf; ug]{ bL3{sfnLg nIo
k|flKtsf nflu o; sDkgLn] b|'t Pj+ u'0f:t/Lo ;]jf k|jfxsf ;fy} lg/Gt/ ?kdf cfk\mgf] sfo{If]q lj:tf/ ub}{ cfPsf] 5 .

o; sDkgLn] ;dLIff cf=j= @)&(÷*) df xfl;n u/]sf pknAwLx?, c+l·sf/ u/]sf sfo{ gLltx? tyf efjL of]hgfx?sf] sfo{lbzf
pNn]v ePsf] o; k|ltj]bg, ;fwf/0f;efåf/f cfjZos 5nkmn / :jLj[mltsf] nflu oxfFx? ;dIf k|:t't ug{ hfFb} 5' . o;} ;Gbe{df
;dLIff cf=j=df b]zsf] cfly{s tyf ljQLo l:ylt / ;du| kF"hL ahf/sf] cj:yfsf] af/]df oxfFx? ;dIf ;+l+IfKt hfgsf/L ;femf ug{
cg'dlt rfxG5' .
!= b]zsf] jt{dfg cfly{s tyf ljQLo l:ylt
cfly{s jif{ @)&(÷*) sf] jflif{s tYof·sf] cfwf/df b]zsf cfly{s cj:yf b]xfo adf]lhd /x]sf] kfO{of] .
n /fli6«o tYof· sfof{nosf cg';f/ cfly{s jif{ @)&(÷*) df cfly{s j[l4 pTkfbssf] d"Nodf !=*^ k|ltzt /xg]
cg'dfg 5 .
n jflif{s cf};t d'b|f:kmLlt &=&$ k|ltzt /x]sf] 5 .
n cfoft !^=! k|ltztn] / lgof{t @!=$ k|ltztn] 36]sf] 5 . cl3Nnf] jif{ cfoft @$=& k|ltztn] / lgof{t $!=& k|ltztn] a9]sf]
lyof] .
n ljk|]if0f cfk|jfx g]kfnL ?k}ofFdf ?=@() ca{ %@ s/f]8n] artdf /x]sf] 5 . cl3Nnf] jif{ zf]wgfGt/ l:ylt ?=@%% ca{ @^ s/f]8n]
3f6fdf /x]sf] lyof] .
n s"n ljb]zL ljlgdo ;l~rlt !! ca{ &$ s/f]8 cd]l/sL 8n/ /x]sf] 5 . pQm ;l~rlt !) dlxgfsf] j:t' tyf ;]jf cfoft wfGg
kof{Kt 5 .
;dLIff cf=j=df b]zsf] ljQLo l:ylt b]xfo adf]lhd /x]sf] 5 .
!=! ljQLo kx'Fr
Ohfhtk|fKt a}+s tyf ljQLo ;+:yfx?sf] ;+Vof @)*) c;f/ d;fGtdf !!@ /x]sf] 5 . o; dWo] @) jfl0fHo a}+s, !& ljsf; a}+s,
!& ljQ sDkgL, %& n3'ljQ ljQLo ;+:yf / ! k"jf{wf/ ljsf; a}+s /x]sf 5g\ . a}+s tyf ljQLo ;+:yfx?sf] zfvf ;+Vof @)&( c;f/
d;fGtdf !!,%@* /x]sf]df @)*) c;f/ d;fGtdf !!,%*( k'u]sf] 5 .

a}+s tyf ljQLo ;+:yf a}+s tyf ljQLo ;+:yfsf] ;+Vof a}+s tyf ljQLo ;+:yfsf] zfvf ;+Vof
@)&( c;f/ d;fGt @)*) c;f/ d;fGt @)&( c;f/ d;fGt @)*) c;f/ d;fGt
jfl0fHo a}+s @^ @) %,))( %,)$(
ljsf; a}+s !& !& !,!!* !,!@*
ljQ sDkgL !& !& @^& @*$
n3'ljQ ljQLo ;+:yf ^% %& %,!#$ %,!@*
k"jf{wf/ ljsf; a}+s ! ! — —
hDdf !@^ !!@ !!,%@* !!,%*(
!=@ lgIf]k kl/rfng
;dLIff jif{df a}+s tyf ljQLo ;+:yfx¿sf] lgIf]k !@=# k|ltztn] a9]sf] 5 . cl3Nnf] jif{ o:tf] lgIf]k ( k|ltztn] a9]sf] lyof] .
@)*) c;f/df a}+s tyf ljQLo ;+:yfx¿sf] s"n lgIf]kdf rNtL, art / d'2tLsf] c+z qmdzM &=& k|ltzt, @^=^ k|ltzt / %*=( k|ltzt
184 glan a}+s lnld6]8

/x]sf] 5 . cl3Nnf] jif{ o:tf] c+z qmdzM *=( k|ltzt, @&=^ k|ltzt / %%=* k|ltzt /x]sf] lyof] .
!=# shf{ k|jfx
;dLIff jif{df a}+s tyf ljQLo ;+:yfx?af6 lghL If]qdf k|jflxt shf{ #=* k|ltztn] a9]sf] 5 . cl3Nnf] jif{ o:tf] shf{ !#=! k|ltztn]
a9]sf] lyof] . ;dLIff jif{df lghL If]qtk{m k|jflxt shf{dWo] jfl0fHo a}+sx?sf] shf{ k|jfx #=% k|ltztn], ljsf; a}+sx?sf] shf{ k|jfx
&=^ k|ltztn] / ljQ sDkgLx?sf] )=^ k|ltztn] a9]sf] 5 .
;dLIff jif{df a}+s tyf ljQLo ;+:yfx?af6 k|jflxt cfjlws shf{ #@=) k|ltztn], l/on :6]6 shf{ -JolStut cfjf;Lo 3/ shf{
;d]t_ %=^ k|ltztn] / xfo/ kr]{h shf{ !=# k|ltztn] a9]sf] 5 eg] 6«i6 l/l;6 -cfoft_ shf{ ^=@ k|ltztn], cf]e/8«fˆ6 shf{ ^&=&
k|ltztn], l8dfG8 tyf rfn' kF"hL shf{ !#=@ k|ltztn] / dflh{g k|s[lt shf{ %=@ k|ltztn] 36]sf] 5 .
!=$ t/ntf Joj:yfkg
cfly{s jif{ @)&(÷*) df l/kf]dfkm{t\ ?=$!$ ca{ $& s/f]8, ;f]em} vl/bdfkm{t\ ?=*( ca{ &) s/f]8, :yfoL t/ntf ;'ljwfdfkm{t\ ?=@&@&
ca{ !! s/f]8 / cf]e/gfO6 t/ntf ;'ljwfdfkm{t\ ?=@@*^ ca{ () s/f]8 u/L s"n ?=%%!* ca{ !( s/f]8 -sf/f]af/df cfwfl/t_
t/ntf k|jfx ePsf] 5 eg] l/e;{ l/kf]dfk{mt ?=** ca{ @) s/f]8 / lgIf]k ;+sng af]nsaf]ndfkm{t\ ?=@) ca{ u/L s"n ?=!)* ca{ @)
s/f]8 t/ntf k|zf]rg ul/Psf] 5 . cl3Nnf] jif{sf] ;f]xL cjlwdf ljleGg pks/0fx?dfkm{t\ k6sk6s u/L v'b ?=(^$@ ca{ $! s/f]8
t/ntf k|jfx ePsf] lyof] .
!=% Aofhb/
@)*) c;f/df / @)&( c;f/df efl/t cf};t Aofhb/ l:ylt b]xfo adf]lhd /x]sf] 5 .
zLif{s @)&( c;f/ @)*) c;f/
(!–lbg] 6«]h/L lan 10.66 6.35
cGt/ a}+s Aofhb/ 6.99 2.98
cfwf/ b/ 9.54 10.03
lgIf]ksf] Aofhb/ 7.41 7.86
shf{sf] Aofhb/ 11.62 12.3

@= lwtf]kq ahf/ M
cf=j=@)&(÷*) df b]zsf] lwtf]kq ahf/sf] d'Vo emnsx? o; k|sf/ /x]sf 5g\ M
@=! lwtf]kq ahf/sf ;xefuLx?÷ Joj;foLx?
@)*) c;f/ d;fGtdf lwtf]kq ahf/ Joj;fodf ! lwtf]kq ljlgdo ahf/ -g]kfn :6s PS;r]Gh_, ! s]Gb|Lo lgIf]k ;]jf k|bfos
-l;=l8=P;= P08 lSnol/· lnld6]8_, # j|]ml86 /]l6· ;+:yf, !)^ lgIf]k ;b:o, #) dr]{06 a}+s/, $# cfZjf ;b:o, *% lwtf]kq bnfn / @
:6s l8n/ -gful/s :6s l8n/ sDkgL lnld6]8 / glan ;]So'l/l6h lnld6]8_ n] g]kfnsf] lwtf]kq ahf/ / lwtf]kq Joj;fodf cf–
cfk\mgf] cfofdsf ;]jfx? ahf/sf ;xefuLx?nfO{ g]kfn lwtf]kq af]8{af6 k|fKt cg'dltsf] clwgdf /x]/ k|bfg ul//x]sf 5g\ . @)*)
c;f/ d;fGtdf ;fd'lxs nufgL sf]if, sf]if Joj:yfks tyf l8kf]lh6/L, ljlzli6j[mt nufgL sf]if Joj:yfks / of]Uo ;+:yfut
nufgLstf{sf] ;+Vof j|mdz M @!, !^, !@ / !#% /x]sf] 5 .
@=@ g]K;] ;"rsf°
@)&( c;f/ d;fGtdf @))(=% /x]sf] g]K;] ;"rsf· @)*) c;f/ d;fGtdf @)(&=)( sfod ePsf] 5 . ;dLIff jif{sf] hgj/L (,
@)@# df g]K;] ;"rsf· jif{j}m pRrtd\ laGb' @@!!=&^ df lyof] eg] ;]K6]Da/ @%, @)@@ Dff jif{j}m Go"g laGb' !*!%=!# df aGb ePsf]
lyof] .
@=# ahf/ kF"+hLs/0f
@)*) c;f/ d;fGtdf lwtf]kq ahf/ kF'hLs/0f ?=#),*@ ca{ %@ s/f]8 sfod ePsf] 5 . @)&( c;f/ d;fGtdf ahf/ k'FhLs/0f
?=@*,^( ca{ #$ s/f]8 /x]sf] lyof] . o; cg';f/ s"n ufx{:Yo pTkfbg;Fu ahf/ k'FhLs/0fsf] cg'kft %&=@* k|ltzt /x]sf] 5 .
cl3Nnf] jif{ o:tf] cg'kft %(=!$ k|ltzt /x]sf] lyof] . ;"rLs[t sDkgLx¿dWo] a}+s tyf ljQLo ;+:yf / aLdf sDkgLsf] lwtf]kq ahf/
 jflif{s k|ltj]bg 185

k'F+hLs/0fsf] lx:;f ^# k|ltzt /x]sf] 5 . To;}u/L, hnljB't\ sDkgLsf] lx:;f !#=@ k|ltzt, nufgL sDkgLsf] lx:;f &=! k|ltzt,
pTkfbg tyf k|zf]wg pBf]usf] lx:;f $+=$ k|ltzt, xf]6]nsf] lx:;f #=$ k|ltzt, Jofkfl/s ;+:yfsf] lx:;f )=% k|ltzt tyf cGo ;d"xsf
sDkgLx?sf] lx:;f *=$ k|ltzt /x]sf] 5 .
@=$ lwtf]kqsf] sf/f]jf/
cl3Nnf] jif{ ?=!@ va{ @ ca{ !) s/f]8 /sd a/fa/sf] @ ca{ $( s/f]8 lsQf÷OsfO{ sf/f]jf/ ePsf]df ;ldIff jif{df ?=$ va{ ^& ca{
!# s/f]8 /sd a/fa/sf] ! ca{ @* s/f]8 lsQf÷OsfO{ dfq sf/f]jf/ ePsf] 5 . cl3Nnf] jif{sf] t'ngfdf ;ldIff jif{df sf/f]jf/ /sd
/ sf/f]jf/ lsQf÷OsfO{df j|mdzM ^!=!$ k|ltzt / $*=&% k|ltztn] x|f; cfPsf] 5 .
@=% lwtf]kq lgisfzg :jLs[lt
;dLIff cjlwdf g]kfn lwtf]kq af]8{n] ?=@@ ca{ #* s/f]8 a/fa/sf] ;fwf/0f z]o/, ?=!^ ca{ !% s/f]8 a/fa/sf] ;fd'lxs nufgL
sf]if, ?=!% ca{ (* s/f]8 a/fa/sf] xsk|b z]o/ / ?=!! ca{ ^) s/f]8 a/fa/sf] C0fkq u/L s"n ?=^^ ca{ !! s/f]8 a/fa/sf]
lwtf]kq ;fj{hlgs lgisfzgsf nflu cg'dlt lbPsf] 5 .
@=^ ;"rLs[t sDkgL
@)*) c;f/ d;fGtdf g]kfn :6s PS;r]Gh lnld6]8df ;"rLs[t sDkgLx¿sf] ;+Vof @%$ k'u]sf] 5 . ;"rLs[t sDkgLx?dWo] !#^
a}+s tyf ljQLo ;+:yf / aLdf sDkgL /x]sf 5g\ eg] &( hnljB't\ sDkgL, !( pTkfbg tyf k|zf]wg pBf]u, & xf]6n, ^ nufgL sDkgL,
$ Jofkfl/s ;+:yf / # cGo ;d"xsf /x]sf 5g\ . @)&( c;f/df ;"rLs[t sDkgLx¿sf] ;+Vof @#$ /x]sf] lyof] .
cfly{s jif{ @)&(÷*) df ?=!,&( ca{ ** s/f]8 a/fa/sf] ;fwf/0f z]o/, ?=!,)% ca{ a/fa/sf] ljsf; C0fkq, ?=$) ca{ %( s/f]8
a/fa/sf] af]g; z]o/, ?=#% ca{ %( s/f]8 a/fa/sf] C0fkq, ?=& ca{ !$ s/f]8 a/fa/sf] ;fd'lxs nufgL sf]if, ?=$ ca{ !# s/f]8
a/fa/sf] xsk|b z]o/ / ?=# s/f]8 &( nfv a/fa/sf] FPO u/L s"n ?=#&@ ca{ #* s/f]8 a/fa/sf] lwtf]kq ;"rLs[t ePsf 5g\ .
@=& ;"rLs[t sDkgLx¿sf] r'Qmf k"FhL
g]kfn :6s PS;r]Gh lnld6]8df @)*) c;f/ d;fGtdf ;"rLs[t & ca{ #( s/f]8 z]o/sf] r'Qmf d"No ?=&@* ca{ (% s/f]8 /x]sf]
5 . @)&( c;f/ ;Dddf ;"rLs[t ^ ca{ && s/f]8 z]o/sf] r'Qmf d"No ?= ^^& ca{ &% s/f]8 /x]sf] lyof] .

#= cf=j= @)&(÷*) sf] ;+lIfKt jflif{s cfly{s ljj/0f

o; sDkgLsf] cf=j= @)&(÷*) sf] ultljlw tyf ljQLo l:ylt b]xfo cg';f/ k|:t't ub{5' .
#=! ultljlwx?
lgisfzg tyf laqmL k|aGw M
;dLIff jif{df sDkgLn] lgDg lwtf]kqx?sf] ;fj{hlgs lgisfzg sfo{ ;DkGg u/]sf] 5 .
n glan ˆn]S;L Sofk km08 -v'Nnfd'vL ;fd'lxs nufgL sf]if of]hgf_
n !)=%)Ü lxdfnog a}+s ln=j08 @)*^
n !!Ü PnlalaPn l8a]~r/ @)*(
n sfln~rf]s bz{g lnld6]8 -cfof]hgf k|efljt If]q / ;j{;fwf/0f_
n 3f]/fxL l;d]G6 O08:6«L lnld6]8 -cBf]u k|efljt If]q / ;j{;fwf/0f_
o;} u/L ;dLIff jif{df sDkgLn] glan a}+s lnld6]8sf] :jfldTjsf] :jfjnDag ljsf; a}+s lnld6]8sf] ;+:yfks z]o/sf]
lnnfdL sfo{ klg ;DkGg u/]sf] 5 .
pko'{Qm cltl/Qm ;dLIff jif{df sDkgLn]] b]xfo adf]lhdsf sfo{x?sf] nflu ;Demf}tf u/]sf] 5 .
s=_ ;fwf/0f z]o/sf] ;fj{hlgs lgisfzg
:jl:ts n3'ljQ ljQLo ;+:yf ln=
v=_ xsk|b lgisfzg
lxdfno pmhf{ ljsf; sDkgL ln=
186 glan a}+s lnld6]8

u=_ ;fd"lxs nufgL sf]if OsfO{ lgisfzg

PgcfO{ #! -v'Nnfd'vL ;fd'lxs nufgL sf]if of]hgf_
3=_ C0fkq lgisfzg
!)Ü s'df/L a}+s ln= l8a]~r/ @)()
;dLIff jif{df lwtf]kq lgisfzg tyf laqmL k|aGw ul/ o; sDkgLn] s"n ?= ^(=%) nfv a/fa/sf] cfo cfh{g u/]sf] 5 .
k|Tofe"lt M
;dLIff jif{df sDkgLn] lgDg adf]lhdsf lwtf]kqx?sf] k|Tofe'lt sfo{ u/]sf] M
n ;f]gfk'/ ldlg/N;\ P08 cfon lnld6]8
n eujtL xfO{8«f]kfj/ 8]e]nkd]06 sDkgL lnld6]8
n xfyj] OGe]i6d]G6 g]kfn lnld6]8
n df]n'· xfO8«f]kfj/ sDkgL lnld6]8
lgisfzg k|Tofe"ltn] ;dLIff jif{df sDkgLsf] s"n cfodf ?= ##=# nfvsf] of]ubfg u/]sf] 5 .
z]o/ /lhi6«f/ M
;dLIff jif{df sDkgLn] b]xfo adf]lhdsf !( j6f lwtf]kqsf] lgldQ z]o/ /lhi6«f/sf] ?kdf ;]jf k|bfg u/]sf] 5 .
n glan a}+s ln=
n !)Ü glan C0fkq @)*@
n *=%Ü g]kfn a}+s C0fkq @)*&
n *Ü glan C0fkq @)*%
n lxdfno phf{ ljsf; sDkgL ln=
n j'6jn kfj/ sDkgL ln=
n lxdfnog l8l:6ln/L ln=
n af]6\n;{\ g]kfn ln=
n af]6\n;{\ g]kfn t/fO{ ln=
n l8k|f]S; n3'ljQ ljQLo ;+:yf ln=
n gf8]k n3'ljQ ljQLo ;+:yf ln=
n glan jNofn]G;\ km08–@
n glan jNofn]G;\ km08–#
n glan OSjL6L km08
n o'gfO6]8 chf]8 OG:of]/]G;\ ln=
n t]x|y'd kfj/ sDkgL lnld6]8
n :jfjnDag n3'ljQ ljQLo ;+:yf ln=
n glan ˆn]S;L Sofk km08
n sfnL~rf]s bz{g lnld6]8
z]o/ /lhi6«f/ ;]jf dfk{mt\ sDkgLn] ;dLIff jif{df s"n /sd ?= @#=@) nfv a/fa/sf] cfo cfh{g u/]sf] 5 .
lgIf]k ;b:o M
sDkgLn] l;l8P; P08 lSnol/·af6 lgIf]k ;b:otf lnP/ ;j{;fwf/0fx?nfO{ lgIf]k ;]jf k|bfg ul//x]sf] 5 . ;dLIff jif{df dfq o;
sDkgLn] @*,)&& gofF lxtu|fxL vftf vf]n]sf] 5 / o;;+u} jiff{Gtdf sDkgL;+u cfj4 lxtu|fxLx?sf] ;+Vof !,((,$#^ k'u]sf] 5 .
 jflif{s k|ltj]bg 187

sDkgLn] glan a}+s ln ;Fu yk $(,#*^ / *,$&@ lxtu|fxL vftf Joj:yfkg ug]{ ;Demf}tf u/]sf] 5 .
;dLIff jif{df lgIf]k ;]jf k|jfxjf6 s"n /sd ?= #=#) s/f]8 a/fa/sf] cfo n]vf+sg ePsf] 5 .
nufgL Joj:yfkg M
sDkgLn] u|fxs Pj+ ;DefJo u|fxsx?sf] nufgLsf] p2]Zo, nufgLsf] nflu pknAw /sd, nufgL ug{ OR5fOg] ;do cjlw,
hf]lvd–jxg Ifdtf / OR5fOg] hf]lvd :t/ OToflb s'/fx?nfO{ dWogh/ ub}{ :j]lR5s, u}/–:j]lR5s / Uof/]G6L k|ltkmn cGtu{t
ljleGg lsl;dsf nufgL Joj:yfkgsf ;]jfx? ;+rfng ul//x]sf] 5. ;dLIff jif{df nufgL Joj:yfkgaf6 sDkgLn] s"n /sd
?= !=%& s/f]8 sf] cfo cfh{g u/]sf] 5 . jiff{Gtdf &%& hgf u|fxsx?sf] s"n ?= @^%=^ s/f]8 a/fa/sf] /sd -cfwf/ d"Nodf_
o; sDkgLsf] Joj:yfkgdf lyof] .
sf]if Joj:yfkg / l8kf]lh6/L M
g]kfn lwtf]kq af]8{af6 of]hgf Joj:yfkg tyf l8kf]lh6/Lsf] cg'dltkq lnP/ sDkgLn] glan a}+s lnld6]8 sf]if k|aw{s /xL glan
Do'rcn km08 cGtu{t ;+rfngdf /x]sf] of]hgfx? – glan OlSj6L km08 (NEF), glan Aofn]G;\ km08 @ (NBF2), glan Aofn]G;\
km08 # (NBF3) / glan ˆn]S;L Sofk km08 (NFCF) sf] ;Dklt Joj:yfkg ug'{sf] ;fy} pQm of]hgfx?sf] l8kf]lh6/Lsf] ?kdf sfo{
ub}{ cfPsf] 5 .;dLIff jif{df sDkgLn] of]hgf Joj:yfkg / l8kf]lh6/Lsf] sfo{af6 s"n ?= ^=#% s/f]8 cfo cfh{g u/]sf] 5 .
;+:yfut k/fdz{ M
;+:yfut k/fdz{ ;]jf cGtu{t nf]g l;l08s]zg, ljQLo k/fdz{ tyf Joj;flos d"Nof·g h:tf ;]jf k|bfg ub}{ cfPsf] o; sDkgLn]
;dLIff jif{df z]o/ lwtf] ljQkf]if0f k|m]djs{, 6]Sgf]–sdlz{on k|ltj]bg, Pkml8cfO k/fdz{, 8]e]nkd]G6 Ph]G;Lx?nfO{ k/fdz{, Equity
Raising h:tf ;]jfx?sf] klg z'?jft u/]sf] 5 . ;dLIff jif{df ;+:yfut k/fdz{ ;]jfaf6 sDkgLn] ?= @=&! s/f]8 cfo cfh{g
u/]sf] 5 .
#=@ ljQLo l:yltM
;dLIff jif{sf]] sf/f]jf/sf] ljQLo l:ylt lgDgfg';f/ /x]sf] 5 M
/sd ?= xhf/df
ljj/0f cf=j= @)&(÷*) cf=j= @)&*÷&( al[åb/ k|ltzt
;fwf/0f z]o/ k"FhL 32,40,00 27,00,00 20 Ü
;DkQL tyf h]yf 1,15,43,19.43 91,10,90.13 27 Ü
s"n h]yf (Net Worth) 65,81,88.43 46,01,01.31 43 Ü
s"n cfDbfgL 24,19,39.71 20,78,82.16 16 Ü
s"n vr{ 10,86,27.86 12,79,57.81 -15 Ü
;+rfng d'gfkmf 13,33,11.84 7,99,24.35 67 Ü
v'b d'gfkmf -s/ kl5sf]_ 9,28,41.40 5,20,09.31 79 Ü
k|:tfljt nfef+z 8,10,00 5,40,00 50 Ü
;fwf/0f z]o/ -;+Vof xhf/df_ 32,40 27,00 20 Ü
k|lt z]o/ cfDbfgL -?=_ 28.65 19.26 49 Ü
h]yfdf k|ltkmn -Ü_ 8.04 5.71 41 Ü
k|lt z]o/ g]6jf]y{ -?=_ 2,03.14 170.41 19 Ü

ut jif{sf] t'ngfdf ;dLIff jif{df sDkgLsf] j'mn cfDbfgLdf !^ k|ltztsf] j[l4 ePsf] 5 eg] j'mn vr{{ !% k|ltztn] 36]sf] 5 .
t'ngfTds lx;fan] ;dLIff jif{df sDkgLsf] v'b d'gfkmfdf &( k|ltztsf] j[l4 ePsf] 5 . ;dLIff jif{df o; sDkgLn] cf=j= @)&*÷&(
sf] nflu ?= %,$),)),))) ÷– gub nfef+z -s/ ;lxt_ ljt/0f u/]sf] lyof] / cfly{s jif{ @)&(÷*) sf] nflu sDkgLsf] @)*)
c;f/ d;fGt;Ddsf] ;l~rt d'gfkmfaf6 r'Qmf kF'hL ?= #@,$),)),)))÷– sf] @% k|ltzt -s/ ;lxt_ n] x'g] /sd ?= *,!),)),)))÷–
gub nfef+z ljt/0f ug]{ k|:tfj ;fwf/0f;efsf] :jLs[tLsf] nflu k]z ug]{ lg0f{o xfdLn] u/]sf 5f}+ .
k|rlnt sDkgL P]gsf] bkmf !)(-$_ cg'?ksf] yk ljj/0f cg';"rLdf k]z ul/Psf] 5 .
188 glan a}+s lnld6]8

s[t1tf 1fkg
xfdL, ;~rfns ;ldltsf] tkm{af6 u|fxsju{ tyf z'elrGts, ;+:yfks sDkgL glan a}+s lnld6]8 tyf ;f]sf sd{rf/Lx? tyf
;+:yfut z]o/wgL >L ;L=hL=lkmGsf] ln=nfO{ c6'6 ;dy{g tyf ;xof]usf nflu s[t1tf Jotm ub{5f}+ . ;DalGwt ;a} lgofds
lgsfox?k|lt pxfFx?sf] lg/Gt/ ;xof]u tyf dfu{lgb]{zgsf] nflu cfef/L 5f}F . sDkgLsf] ;dLIff cf=j= sf] Joj;flos n]vfk/LIf0f
;DkGg ug]{ n]vfk/LIfs kmd{ M/s SAR Associates, Chartered Accountants, To;}u/L glan Do'r'cn km08 cGt{ut ;+rflnt
of]hgfx? glan OSjL6L km08, glan Aofn]G;\\ km08 @ tyf glan Aofn]G;\ km08 # / glan ˆn]S;L Sofk km08sf] ;dLIff cf=j=sf]
Joj;flos n]vfk/LIf0f ;DkGg ug]{ n]vfk/LIfs kmd{x? j|mdz M M/s A.S.U.S Associates, Chartered Accountants, M/s R &
P Associates, Chartered Accountants / M/s PJPN & Co., Chartered Accountants sf] n]vfk/LIf0fdf ;+nUg ;Dk"0f{ 6f]nLnfO{
;~rfns ;ldltsf] tkm{af6 wGojfb JoQm ub{5f}+ . ;fy} sDkgLsf] cfGtl/s n]vfk/LIf0fsf] ;Dk"0f{ sfo{ ;dodf ;DkGg u/L jfx\o
n]vfk/LIf0f ;dodf ;DkGg ug{ of]ubfg k'¥ofpg] cfGtl/s n]vfk/LIfs M/s GSN Associates, Chartered Accountants nfO{
klg wGojfb JoQm ub{5f}+ . o; sDkgL;Fu cfj4 ;a} sd{rf/Lx?nfO{ klg sDkgLsf] p2]Zo k|fKt ug{df pxfFx?n] k'¥ofpg' ePsf]
dxTjk"0f{ of]ubfgsf] lglDt wGojfb lbb}+ cfufdL lbgx?df klg pxfFx?af6 ;f]xL lsl;dsf] of]ubfgsf] ck]Iff ub{5f}+ . ;fy} ;~rfns
;ldltsf ;b:ox?nfO{ pxfFx?sf] cd'No ;'emfj tyf ;xof]usf nflu ;d]t wGojfb JoQm ug{ rfxG5f} .
wGojfb .

;~rfns ;ldltsf] tkm{af6

cfbz{ ahufFO{ j?0f rf}w/L
;~rfns cWoIf
ldltM @)*) ;fn cflZjg !@ ut]
 jflif{s k|ltj]bg 189

cg';"rL
-s_ ljut jif{sf] sf/f]af/sf] l;+xfjnf]sg
;dLIff jif{df sDkgLn] —
!= glan ˆn]S;L Sofk km08 -v'Nnfd'vL ;fd'lxs nufgL sf]if of]hgf_ ,!)=%)Ü lxdfnog a}+s ln= j08 @)*^, !!Ü PnlalaPn
l8a]~r/ @)*(, sfln~rf]s bz{g lnld6]8 -cfof]hgf k|efljt If]q / ;j{;fwf/0f_, 3f]/fxL l;d]G6 O08:6«L lnld6]8 -cBf]u k|efljt
If]q / ;j{;fwf/0f_ sf] ;fj{hlgs lgisfzg ;DkGg u/]sf],
@= ! ;+:yfsf] ;fwf/0f z]o/ lgisfzg, ! ;+:yfsf] C0fkqsf] lgisfzg, ! ;fd'lxs nufgL sf]if of]hgfsf] OsfO{ lgisfzg, ! xsk|b
lgisfzg / ! ;+:yfks z]o/sf] lnnfdL Joj:yfkg ul/ hDdf % j6f lgisfzg tyf laj|mL k|aGwsf] ;Demf}tf u/]sf],
#= # ;+:yfsf] lwtf]kq lgisfzgsf] k|Tofe"lt ;Demf}tf u/]sf],
$= !* j6f lwtf]kqx?sf] z]o/ /lhi6«f/sf] ?kdf ;]jf k|bfg u/]sf],
$= @*,)&& j6f gofF lxtu|fxL vftf vf]n]sf],
%= nufgL Joj:yfkg / dfs]{l6· OsfOsf] ;fd'lxs k|of;af6 $% hgf u|fxsx?af6 s"n ?= !%=%! s/f]8 a/fa/sf] gofF /sd
nufgL Joj:yfkgdf ;dfj]z u/fPsf],
^= glan Do'r'cn km08 cGtu{tsf $ j6f ;fd'lxs nufgL sf]if of]hgfx? -# j6f aGbd'vL / ! j6f v'nfd'vL_ sf] ;DklQ
Joj:yfkg / l8kf]lh6/Lsf] ;]jf k|bfg u/]sf],
&= ;+:yfut k/fdz{ ;]jf cGtu{t z]o/ lwtf] ljQkf]if0f k|m]djs{, 6]Sgf]–sdlz{on k|ltj]bg, Pkml8cfO k/fdz{, 8]e]nkd]G6
Ph]G;Lx?nfO{ k/fdz{, Equity Raising h:tf ;]jfx?sf] z'?jft u/]sf],
*= sDkgLn] :jfldTj nufgLaf6 ?= @=@& s/f]8 d'gfkmf cfh{g u/]sf] .
-v_ /fli6«o tyf cGt/f{li6«o kl/l:yltaf6 sDkgLsf] sf/f]af/df k/]sf] c;/
sDkgL lwtf]kq Joj;foL ePsf] sf/0f sDkgLsf] sf/f]af/ d'Vo ?kdf lwtf]kq ahf/;Fu g} ;Da4 5 . /fHosf] cfly{s gLlt,
df}lb|s gLlt nufot cy{–Joj:yf, a}ls· k|0ffnLdf pknAw t/ntf / a}ls· k|0ffnLaf6 lwtf]kq ahf/df k|jflxt t/ntfn] lwtf]kq
ahf/nfO{ k|ToIf k|efj ug]{ u5{ . j]mGb|Lo a}+s >L g]kfn /fi6« a}+såf/f JolQmut z]o/ shf{df tf]lsPsf] clwsQd ;Ldf pk/ ;dLIff
jif{df z]o/ ahf/ ;'wf/ nlIft j'mg} lsl;dsf] k'gj/fjnf]sg gx'g', rfn" k'FhL shf{;DaGwL dfu{bz{g, @)&( dfk{mt rfn" k'FhL shf{
k|jfxnfO{ sl;nf] ug{', z]o/ lwtf] shf{sf] hf]lvd ef/nfO{ !%)Ü d} oyfjt /fVg' h:tf sf/0fx?n] ubf{ ;dLIff jif{df g]kfnsf] z]o/
ahf/n] cfzf adf]lhd dflysf] ofqf to ug{ ;j]mg .
a9\bf] ljZjJofkLs/0f ;+u} b]zx? / tLgsf cy{tGq ljutdf eGbf klg clws Ps cfk;df hf]l8Psf 5g\ / ;f]xL sf/0f cGt/f{li6«o
kl/l:ylt Pj+ 36gfn] k|ToIf–ck|ToIf ?kdf w]/}–yf]/} c;/ clwsf+z b]zx?nfO{ kl//x]sf] x'G5 . g]kfn klg o;af6 c5'tf] 5}g . cem
g]kfn Pp6f cfoftd'vL b]z ePsf] sf/0fn] cGt/f{li6«o kl/l:ylt Pj+ 36gfx?sf] k|efj g]kfnL cy{tGqdf clws k|ToIf ?kdf dxz';
ug{ ;lsG5 . OPEC / OPEC+ sf ;b:o d'n'sx?åf/f b}lgs nfvf}F Jof/]n sRrf t]nsf] pTkfbgdf s6f}lt, ;do–;dodf l5d]jmL
d'n's ef/tn] rfdn, Kofh h:tf vfBfGgsf] lgof{tdf u/]sf] s8fO{ nufot ofjt sf/0fn] ;j{ ;fwf/0fsf] b}lgsL dxFuLsf]
df/n] lgj}m si6s/ ag]sf] 5 . dxFuf] b}lgsLsf] sf/0f jrt Ifdtfdf cfPsf] x|f;, a}ls· k|0ffnLaf6 kF'hL ahf/ tk{m ;xh / kof{Kt
t/ntf k|jfx x'g g;Sg', ahf/d}qL gLltdfk{mt z]o/ ahf/ ;'wf/fGd'v sfo{j|mdx? gcfpg' / o:tf] kl/l:yltdf clwsfFz lg:sfzgx?
lk|ldod d"Nodf x'g] ul/ lg/Gt/ Ps kl5 csf]{ ;fj{hlgs lg:sfzgx? cfO/xg' h:tf sf/0fn] klg g]kfnsf] z]o/ ahf/sf
;xefuLx?df ahf/ tTsfn dfly nfUg]df ljZj:t x'g ;j]msf 5}gg\ . ahf/sf] pRr ax'dt ;xefuLx?df ahf/k|lt ;sf/fTds
ljZjf;sf] sdLsf] kl/l:yltdf o; sDkgLn] ;dLIff jif{dff z]o/ ahf/df cfk\mgf] nIo xfl;n ug{ ;j]mg .
190 glan a}+s lnld6]8

-u_ k|ltj]bg tof/ ePsf] ldlt;Dd rfn" jif{sf] pknlAw / eljiodf ug'{ kg]{ s'/fsf] ;DaGwdf ;~rfns ;ldltsf] wf/0ff
sDkgLn] cfk'mn] k|bfg ub}{ cfPsf] lgisfzg tyf las|L k|aGw, lgisfzgsf] k|Tofe"lt, nufgL Joj:yfkg, ;+:yfut k/fdz{, /lhi6«f/,
of]hgf Joj:yfkg tyf l8kf]lh6/L / lgIf]k ;]jfnfO{ lg/Gt/tf lbFb} c?0f sfj]nL kfj/ lnld6]8sf] xsk|b z]o/ lgisfzgsf] sfo{
ul//x]sf] 5 . o; cltl/Qm glan Do'Ro'cn km08 cGtu{t NI 31 gfds bf]>f] v'nfd'vL of]hgf ;+rfngdf Nofpg lgofds ;dIf
k]z u/]sf] lgj]bg k|f/lDes r/0fdf 5 eg] csf]{ aGbd'vL ;fd'lxs nufgL of]hgf tyf ljlzli6j[mt nufgL of]hgf ;~rfngdf Nofpg
lgofdsLo k|j[mofdf hfg cfjZos u[xsfo{ ul//x]sf] 5 .
o; sDkgLn] g]kfn lwtf]kq af]8{af6 k|fKt :jLj[mltsf] cwLg /x]/ k|bfg ub}{ cfO/x]sf] ;fd'lxs nufgL of]hgf Joj:yfkg tyf nufgL
Joj:yfkg h:tf ;]jfx?sf] k|b{zg tyf pQm ;]jfx? dfk{mt o; sDkgLnfO{ x'g] ljQLo nfe k"0f{tof lwtf]kq ahf/df lge{/ x'g] u/]sf]
/ ;dLIff jif{df ;du| lwtf]kq ahf/;+u} o; sDkgLsf] ljQLo pknAwL ah]6sf] t'ngfdf cToGt k|lts"n /x]sf] kfO{of] . ahf/sf]
ptf/–r9fan] sDkgLsf] ljQLo k|b{zgdf k|ToIf c;/ kfl//x]sf] jt{dfg cj:yfdf sDkgLn] cfk\mgf] ;]jfu|fxLsf] ;+Vofdf a[l4
ug{ / cfwf/nfO{ cem Jofks agfpg'sf] ;fy} cfjtL{ jf lgtfGt k|bz{g÷ sfo{ ;Dkfbgsf] cfwf/df cfo l;h{gf x'g] lgIf]k ;b:o
tyf ;+:yfut k/fdz{ cGt{utsf ;]jfx?df ljz]if Wofg lbg'sf] ljsNk 5}g . ;+:yfut k/fdz{ ;]jf j[xt If]q ePsf]n] ce}m k|r'/
;Defjgf 5 . g]kfnsf] lwtf]kq ahf/df xfn pkl:yt ;+:yfut k/fdz{ ;]jf k|bfosx?dWo] o; sDkgL cu|ufdL lgsfo ePsf]
sf/0fn] of] nfebfos cj:yfnfO{ sDkgLn] cfk\mgf] Joj;fo cg's'n agfpg cfjZos 5 . o; k|of]hgsf nflu h?/L k/]sf]
v08df sDkgLn]] j}b]lzs /0fgLlgs ;fe]mbf/L ;d]t ug{;Sg]5÷ ug{'kg]{5 .
g]kfn lwtf]kq af]8{n] ljlzi6Ls[t nufgL sf]if lgodfjnL, @)&% cg';f/ sf]if :yfkgf tyf ;+rfng ug{ o; sDkgLnfO{ sf]if
Joj:yfkssf] cg'dlt k|bfg ul/;j]msf] / xfn pQm If]qdf Go'g k|ltzkwL{x?sf] dfq pkl:ylt /x]sf] kl/l:yltdf o; sDkgLn]
cGt/fli6«o :t/sf OGe]i6d]G6 a}+sx?n] k|bfg ug]{ Private Equity, Venture Capital cGtu{tsf ;]jfx?sf] u'0f:t/Lo / ;dodf
k|jfxnfO{ ;'lglZrt ul/ cfk\mgf] cg's'n Jofj;flos jftfj/0f agfpg h?/L 5 .
jt{dfgdf k|bfg ub}{ cfO/x]sf] ;]jfnfO{ ce}m l56f]–5l/tf] / u'0f:t/Lo ?kdf k|jfx ug{'sf] ;fy} g]kfn lwtf]kq af]8{af6 k|bfg ul/Psf]
cg'dltkqsf] cwLgdf /x]/ j]m–s:tf] gofF lsl;dsf ;]jfx? lj:tf/ ug{ ;lsG5 egL lg/Gt/ cGj]if0f tyf sfof{Gjog ul//xg'
kg]{5 .
-3_ sDkgLsf] cf}Bf]lus jf Jofj;flos ;DaGw
o; sDkgLn] cf}Bf]lus tyf Jofj;flos ;+3–;+:yfx?;Fu ;w+} ;'dw'/ ;DaGw /fVb} Joj;flos cfrf/ ;+xLtf kfngf ub}{
cfˆgf] sf/f]jf/ ub}{ cfPsf] 5 . sf/f]jf/;Fu ;DalGwt P]g, sfg"g tyf ;DalGwt lgofds lgsfox?af6 ;do ;dodf k|fKt
lgb]{zgx?nfO{ sDkgLn] pRr k|fyldstfsf ;fy kfngf ub}{ cfPsf] 5 . cGo cg'dlt k|fKt lwtf]kq Joj;foLx?;+u :j:Yo
k|lt:kwf{sf] cfwf/df cfˆgf] Joj;fo ;+rfng ub}{ cfPsf] 5 . ;fy} sDkgLsf] ;~rfns ;ldlt, Joj:yfkg;+u cfj4 sd{rf/L tyf
cGo txsf sd{rf/L aLrsf] ;DaGw ;'dw'/ /x]sf] 5 .
-ª_ ;~rfns ;ldltdf ePsf] x]/km]/ / ;f]sf] sf/0f
;ldIff cf=j=df :jtGq ;~rfns >L e/t clwsf/LHo"sf] sfo{sfn ;dflKtaf6 l/Qm ePsf] kbdf @)&( d+l;/ !* ut] a;]sf]
sDkgLsf] ljz]if ;fwf/0f;efn] >L d'j'mGb gfy 9+'u]nHo"nfO{ @)&( kf}if ! ut] b]lv nfu' x'g] u/L $ jif]{ sfo{sfnsf] nflu lgo'Qm
u/]sf] lyof] . @)*) c;f/ d;fGtdf ;~rfns ;ldltsf ;b:ox? b]xfo adf]lhd 5g\ –
>L j?0f rf}w/L cWoIf k|ltlglw ;d"x …vÚ
>L cfbz{ ahufFO{ ;~rfns k|ltlglw ;d"x …sÚ
>L u0f]z k|;fb cj:yL ;~rfns k|ltlglw ;d"x …sÚ
>L ;~ho kf]v/]n ;~rfns k|ltlglw ;d"x …vÚ
>L d'j'mGb gfy 9+'u]n :jtGq ;~rfns
>L z+s/ k|;fb kf08] :jtGq ;~rfns
 jflif{s k|ltj]bg 191

-r_ sf/f]af/nfO{ c;/ kfg]{ d'Vo s'/fx?

lgofdsLo lgsfo tyf Joj;fo ;+rfngnfO{ Ohfht k|bfg ug]{ cGo ;+:yfx?n] cfk'mdfk{mt Ohfhtkq lnP/ Joj;fo ;+rfng
ug]{x?sf] nflu hf/L ug]{ sfg"g, lgb]{lzsf, gLlt, lgod, lgodfjnL tyf ljlgodfjnL df x'g] kl/dfh{gn] sDkgLsf] sf/f]af/df
k|ToIf c;/ ub{5 . lwtf]kq Joj;foL ePsf] sf/0fn] sDkgLsf] d'Vo sf/f]jf/ k"FhLahf/;+u ;DalGwt /x]sf] 5 / kF"hLahf/n] s'g}
klg /fi6«sf] cy{tGqsf] ljsf;df Pp6f dxTjk"0f{ e"ldsf lgjf{x ug]{ xF'bf kF"hLahf/nfO{ k|ToIf jf ck|ToIf lsl;dn] c;/ k'¥ofpg] s'g}
klg cfly{s sfg"g, gLlt, lgod, of]hgf tyf sfo{j|mdn] sDkgLsf] sf/f]af/nfO{ c;/ k'¥ofpg ;Sb5 .
-5_ n]vfk/LIf0f k|ltj]bgdf ;~rfns ;ldltsf] k|lts[of
sDkgLsf] cf=j= @)&(÷*) sf] n]vfk/LIf0f @)&(÷)(÷@^ df ;DkGg t]x|f}F jflif{s ;fwf/0f;efn] lgo'Qm u/]sf] n]vfk/LIfs kmd{
SAR Associates, Chartered Accountants af6 ;DkGg ePsf] 5 . n]vfk/LIfs kmd{ SAR Associates, Chartered Accountants sf]
tk{maf6 l;= P= cdg pk|]tLHo" cfa4 ;fe]mbf/ /xg'ePsf] 5 . To;}ul/, o; sDkgLdf uflePsf] ;fljssf] g]kfn a·nfb]z Soflk6n
lnld6]8sf] @)&( d+l;/ d;fGt;Ddsf] ljQLo ljj/0fx?sf] n]vfk/LIf0f t]x|f}F jflif{s ;fwf/0f;efn] lgo'Qm u/]sf] n]vfk/LIfs kmd{
M/S Pradhan & Shakya Associates, Chartered Accountants af6 ;DkGg ePsf] 5 .
n]vfk/LIfsn] cf}+Nofpg' ePsf s}lkmotx? tyf lbg'ePsf ;'emfjx?nfO{ Jojxfl/s ?kdf pko'Qm x'g];Dd sDkgLn] ;Daf]wg ub}{
qmdz ;'wf/ ub}{ cfPsf] 5 / eljiodf klg lg/Gt/tf lbg]5 . n]vfk/LIf0f kZrft\\ n]vfk/LIfsaf6 k|fKt n]vfk/LIf0fsf l6Kk0fLx?,
sDkgLsf] ;dLIff cf=j= sf] jf;nft, gfkmf–gf]S;fg lx;fa vftf, gfkmf–gf]S;fg lx;fa afF8kmfF6 vftf, gub k|jfxsf] ljj/0f tyf
n]vf gLlt / l;4fGtx? n]vfk/LIf0f ;ldltåf/f k|f/lDes ;dLIff eO{ ;~rfns ;ldltsf] a}7sdf ;~rfnsx? aLr 5nkmn eO{
;j{;Ddltaf6 kfl/t ePsf] 5 .
-h_ nfef+z afF8kmfF8 ug{ l;kmfl/; ul/Psf] /sd
;~rfns ;ldltn] sDkgLsf] cf=j= @)&(÷*) ;Ddsf] ;l~rt d'gfkmfaf6 cfufdL ;fwf/0f;efsf] ldltsf] cl3Nnf] lbg;Dd
sfod z]o/wgLx?nfO{ @)*) c;f/ d;fGtdf sfod r'Qmf kF'hL ?= #@,$),)),)))÷– sf] @% k|ltzt -s/ ;lxt_ n] x'g] /sd ?=
*,!),)),)))÷– gub nfef+z ljt/0f ug{ cfufdL jflif{s ;fwf/0f;efaf6 :jLj[mltsf] nflu l;kmfl/z u/]sf] 5 .
-em_ z]o/ hkmt ;DaGwL] ljj/0f
;dLIff jif{df / o; k|ltj]bg tof/ xF'bf;Dd o; sDkgLn] hf/L u/]sf] s'g} z]o/ hkmt u/]sf] 5}g .
-`_ ljut cf=j= df sDkgL / o;sf] ;xfos sDkgLsf] sf/f]af/sf] k|ult / ;f] cfly{s jif{sf] cGtdf /x]sf] l:yltsf] k'g/fjnf]sg
o; sDkgLsf] ;dLIff jif{sf] sf/f]jf/sf] k|ult ljj/0f dfly pNn]v ul/;lsPsf] 5 . /, o; sDkgLsf] s'g} ;xfos sDkgL 5}g .
-6_ sDkgL tyf To;sf] ;xfos sDkgLn] cfly{s jif{df ;DkGg u/]sf] k|d'v sf/f]af/x? / ;f] cjlwdf sDkgLsf] sf/f]af/df
cfPsf] s'g} dxTjk"0f{ kl/jt{g
o; sDkgLn] ;dLIff jif{df ;DkGg u/]sf] k|d'v sf/f]af/sf] ljj/0f dfly pNn]v ul/;lsPsf] 5 . /, o; sDkgLsf] s'g} ;xfos
sDkgL 5}g .
-7_ ljut cf=j= df sDkgLsf] cfwf/e"t z]o/wgLx?n] sDkgLnfO{ pknAw u/fPsf] hfgsf/L
;dLIff jif{df cfwf/e"t z]o/wgLx?sf] ;"rLdf s'g} kl/jt{g gePsf] sf/0f bkmf %) sf] pkbkmf -@_ jf -#_ adf]lhd hfgsf/L u/fpg'
gk/]sf] .
-8_ ljut cf=j= df sDkgLsf ;~rfns tyf kbflwsf/Lx?n] lnPsf] z]o/sf] :jfldTjsf] ljj/0f / sDkgLsf] z]o/ sf/f]af/df
lghx? ;+nUg /x]sf] eP ;f] ;DaGwdf lghx?af6 sDkgLn] k|fKt u/]sf] hfgsf/L
o; sDkgLsf] z]o/wgLx? ;+:yfut z]o/wgLx? dfq /x]sf] / :jtGq ;~rfns jfx]ssf ;~rfnsx? ;+:yfut z]o/wgLsf
tkm{af6 dgf]lgt ePsf x'g\ . ;fy}, j'mg} z]o/wgLx?df kl/jt{g gePsf] x'bfF sDkgLsf] ;~rfns tyf kbflwsf/Ls?n] o;
sDkgLsf] z]o/ sf/f]af/df ;+nUg jf z]o/ :jfldTj wf/0f gu/]sf] tYosf] hfgsf/L lbG5 .
192 glan a}+s lnld6]8

-9_ ljut cf=j= df sDkgL;+u ;DalGwt ;Demf}tfx?df s'g} ;~rfns tyf lghsf] glhssf] gft]bf/sf] JolQmut :jfy{sf] af/]df
pknAw u/fOPsf] hfgsf/Lsf] Joxf]/f
;dLIff jif{df P]gsf] bkmf (@ cGtu{t lnlvt hfgsf/L ug{ kg]{ u/L pNn]lvt JolQmx?sf] JolQmut :jfy{ x'g] lsl;dn] sDkgLsf]
sf/f]af/;+u ;DalGwt jf sDkgLn] s'g} ;Demf}tf gu/]sf] .
-0f_ sDkgLn] cfk\mgf] z]o/ cfkm}n] vl/b u/]sf] ;DaGwL hfgsf/L
;dLIff jif{ / o; k|ltj]bg tof/ xF'bf;Dd o; sDkgLn] cfk\mgf] z]o/ k'g{v/Lb u/]sf] 5}g .
-t_ cfGtl/s lgoGq0f k|0ffnL af/] lj:t[t ljj/0f
sDkgLsf] :jtGq Jofj;flos ljz]if1 ;~rfnssf] ;+of]hsTjdf sDkgLsf] cfly{s k|zf;g ljlgodfjnLsf] cwLgdf /xL ;dLIff
cf=j= df n]vfk/LIf0f ;ldlt ;d]t u7g ul/Psf] 5 . sDkgLsf] ;~rfns ;ldlt dftxtsf] n]vfk/LIf0f ;ldltn] sDkgL tyf glan
Do'r'cn km08 cGt{utsf of]hgfx?sf] ;dLIff cf=j= sf] cfGtl/s n]vfkl/If0f (Internal Audit) q}dfl;s ?kdf ;Dkfbg ug{ M/s
GSN Associates, Chartered Accountants nfO{ cfGt/Ls n]vfk/LIfssf] ?kdf lgo'Qm u/]sf] / ;f]xL cg'?k cfGtl/s n]vfkl/
If0f sfo{ ;d]t ;DkGg ePsf] 5 .
;fy} sDkgLn] cfkm\gf] cfGtl/s lgoGq0f k|0ffnL r':t /fVg cfly{s k|zf;g lalgodfjnL, sd{rf/L ;]jf lalgodjnL nufot cfkm'n]
k|bfg ug]{ s'g} klg ;]jfsf] Product Paper ;~rfns ;ldltaf6 kfl/t u/fO{ ;f]sf] Standard Instruction Manual Joj:yfkgn] cfkm}
jf ;~rfns ;ldltsf s'g} kbflwsf/L;+usf] ;xsfo{df tof/ u/L cfkm\gf ;]jfx? ;f]xL cg'?k u'0f:tl/o 9·af6 k|bfg ub}{ cfPsf]
5 . ;fy} dfly pNn]lvt sfuhftx? lgoldt ?kdf k'g/fjnf]sg u/L sDkgLn] ;do;fk]If cfjZos kl/dfh{g ub}{ cfPsf] 5 .
-y_ ljut cfly{s jif{sf] s"n Joj:yfkg vr{sf] ljj/0f
;dLIff jif{df sDkgLsf] sd{rf/L vr{ tyf sfof{no ;+rfng vr{ cGt{utsf] Joj:yfkg vr{ ?= (,*%,($,^^%÷– -x|f; / ckn]vg
jfx]s_ /x]sf] 5 .
-b_ n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL, lghx?n] k|fKt u/]sf] kfl/>lds, eQf tyf ;'ljwf, ;f] ;ldltn] u/]sf] sfd sf/
afxLsf] ljj/0f / ;f] ;ldltn] s'g} ;'emfj lbPsf] eP ;f]sf] ljj/0f
xfnsf] n]vfk/LIf0f ;ldltdf lgDg ;b:ox? /x]sf 5g\
!= :jtGq ;~rfns >L z+s/ k|;fb kf08] – ;+of]hs
@= ;~rfns >L ;~ho kf]v|]n – ;b:o
#= ;~rfns >L u0f]z k|;fb cj:yL – ;b:o
;dLIff cf=j= df sDkgLn] n]vfk/LIf0f ;ldltsf] ;b:ox?nfO{ s"n ?= &),))) eQf k|bfg u/]sf] 5 . ;ldltn] n]vfk/LIfsx?sf]
rog u/L lgo'lQmsf] nflu l;kmfl/z ug{'sf] ;fy} n]vfk/LIf0f k|ltj]bgdf pNn]v ePsf s}lkmotx? pk/ lj:t[t 5nkmn u/L
Jojxfl/s kIfx?nfO{ klg Wofgdf /fvL Joj:yfkgnfO{ cf}+NofOPsf s}lkmotx?sf] plrt ;dfwfg ;'emfpg] / cfjZos sf/jfxLsf]
nflu lgb]{zg lbg] u/]sf] 5 . o; cltl/Qm ;ldltn] sDkgLsf] Joj;fosf] lsl;d / sf/f]af/ ;+VofnfO{ Wofgdf /fvL ljBdfg
cfGtl/s lgoGq0f k|0ffnLsf] k"0f{tf tyf k|efjsf/Ltfsf] d"NofF°sg u/L k|0ffnLnfO{ sDkgLsf] bIftfdf ;sf/fTds k|efj kg]{ u/L
yk b'?it agfpg cfjZos sf/afxL ;'emfpg] / sfof{Gjogdf Nofpg] sfo{ klg u5{ .
-w_ ;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v, sDkgLsf cfwf/e"t z]o/wgL jf lghsf] glhssf gft]bf/ jf lgh ;+nUg /x]sf]
kmd{, sDkgL jf ;+ul7t ;+:yfn] sDkgLnfO{ a'emfpg afFsL /sd ;DaGwL hfgsf/L
pNn]lvt JolQmx?n] o; sDkgLnfO{ s'g} /sd a'emfpg afFsL g/x]sf] .
-g_ ;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v tyf kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf ;'ljwfsf] /sd
sDkgLsf] lgodfjnLdf ePsf] Joj:yf cg'?k sDkgLsf] cWoIf / ;~rfnsnfO{ ;~rfns ;ldltsf] a}7sdf efu lnP jfkt a}7s
eQf ?= !),))) k|lt a}7s, n]vfk/LIf0f ;ldltsf] a}7sdf efu lnP jfkt a}7s eQf ?= !),))) k|lt a}7s tyf sDkgLsf :jtGq
 jflif{s k|ltj]bg 193

;~rfnsnfO{ kf/jxg tyf ;+rf/ ;'ljwf jfkt dfl;s ?=$,))) k|bfg ug]{ Joj:yf /x]sf] 5 . o; cg';f/ ;dLIff cf=j= df sDkgLsf]
:jtGq ;~rfns / ;d"x v af6 k|ltlglwTj ug'{ePsf ;~rfnsnfO{ ;~rfns ;ldltsf] a}7s eQf afkt ?= @,&),))), n]vfk/LIf0f
;ldltsf] a}7s eQf afkt ?= &),))) / :jtGq Jofj;flos ljz]if1 ;~rfnsnfO{ kf/jxg tyf ;+rf/ ;'ljwf jfkt aflif{s hDdf ?=
**,))) k|bfg ul/Psf] 5 eg] s au{sf] ;+:yfsf] k|ltlglwTj ug'{x'g] ;~rfnsx?n] xfn;Dd a}7s eQf lng'ePsf] 5}g . sDKfgLsf]
;~rfns ;ldltsf kbflwsf/Lx?nfO{ cGo s'g} k|sf/sf] yk ;'ljwf k|bfg ug]{ ul/Psf] 5}g .
sDkgLsf] sd{rf/Lx?nfO{ ;~rfns ;ldltn] kfl/t u/]sf] sd{rf/L ;]jf lalgodfjnL cg';f/ kfl/>lds, eQf tyf ;'ljwf k|bfg
ul/b} cfPsf] 5 . ;dLIff jif{df k|d'v sfo{sf/L clws[tnfO{ uf8L / OGwg ;'ljwfsf] cltl/Qm s"n /sd ?=%(,@!,$$(÷– a/fa/sf]
;]jf ;'ljwf k|bfg ul/Psf] 5 .
-k_ z]o/wgLx?n] a'lemlng afFsL /x]sf] nfef+zsf] /sd
g/x]sf] .
-km_ bkmf !$! adf]lhd ;DklQ vl/b jf laqmL u/]sf] s'/fsf] ljj/0f
gePsf] .
-a_ bkmf !&% adf]lhd ;Da4 sDkgLaLr ePsf] sf/f]af/sf] ljj/0f
cf=j= @)&(÷*) df ;Daw JolQmx?;Fu b]xfoadf]lhdsf] sf/f]jf/ ePsf] 5 M
?=
l;=g= ;Daw JolQm ljj/0fx? /sd
! glan a}+s ln= /sd df}Hbft -sn÷s/]G6_ 16,70,06,269
@ glan a}+s ln= Aofh cfo 23,93,879
# glan a}+s ln= cGo ;+rfng ;]jf z'Ns 5,68,250
$ glan a}+s ln= Jfflif{s /lhi6«f/ ;]jf z'Ns 14,08,602
% glan a}+s ln= SLA z'Ns 5,00,000
^ glan a}+s ln= cGo e'QmfgL ug{'kg]{ bfloTj 29,89,824
& glan a}+s ln= SLA (for Deputation Staffs) z'Ns 40,33,758
* glan Aofn]G; km08 ! OsfO{wgLx?nfO{ e'QmfgL ug{'kg]{ /sd 1,92,42,218
( glan OSjL6L km08 Jfflif{s l8kf]lh6/L tyf Joj:yfkg z'Ns 4,06,87,666
!) glan Aofn]G; km08 @ Jfflif{s l8kf]lh6/L tyf Joj:yfkg z'Ns 2,14,38,889
!! glan Aofn]G; km08 # Jfflif{s l8kf]lh6/L tyf Joj:yfkg z'Ns 1,80,63,792
!@ glan ˆn]S;L Sofk km08 Jfflif{s l8kf]lh6/L tyf Joj:yfkg z'Ns 47,66,449

-e_ o; P]g tyf k|rlnt sfg"g adf]lhd ;~rfns ;ldltsf] k|ltj]bgdf v'nfpg' kg]{ cGo s'g} s'/f
k|rlnt sfg"g adf]lhd ;~rfns ;ldltsf] k|ltj]bgdf v'nfpg' kg]{ ;Dk"0f{ s'/f v'nfOPsf] eGg] af/] ;ldltsf] ljZjf; /x]sf] .
-d_ cGo cfjZos s'/fx?
;+o'Qm sf/f]jf/ ;~rfng
o; sDkgLn] ;fljssf] g]kfn a·nfb]z Soflk6n lnld6]8nfO{ cfk'mdf ufe]/ ldlt @)&( kf}if ! ut] b]lv PsLj[mt Joj;fo ;~rfng
u/]sf] 5 .
194 glan a}+s lnld6]8

kF"hL a[l4
;dLIff jif{df sDkgLsf] hf/L kF"hL / r'Qmf kF"hLnfO{ j[l4 u/L aQL; s/f]8 rfnL; nfv ?k}Fof k'¥ofO{Psf] 5 .
cfos/ lx;fj
;dLIff jif{df o; sDkgLn] ?= (,&%,&*,&&% sf] s/of]Uo cfodf #) k|ltztn] x'g cfpg] cfos/ bfloTj @,(@,&#,^##÷–, :yug
s/ vr{ jfkt ?= !,)(,@&,^!@÷– / ljut jif{sf] s/ vr{ ;dfof]hg jfkt ?= @^(,!(&÷– u/L s"n ?= $,)$,&),$$@÷– /sd s/
vr{ df n]vf°g ul/Psf] 5 . o; k|ltj]bg tof/ ubf{;Dd cfos/sf] 5'6\6} n]vfk/LIf0f ;dfkg eO{ g;s]sf] xF'bf jf:tljs cfos/
bfloTj km/s kg{ ;Sg]5 .
k|ljlw
o; sDkgLn] cfk\mgf] / cfk\mgf] Joj:yfkg cGtu{tsf ;fd'lxs nufgL sf]if of]hgfx?sf] n]vf°gsf] nflu j|mdzM dfOj|mf]a}+s/ k|f=
ln= / k|f]km]zgn sDKo"6/ l;:6d k|f= ln= sf] n]vf°g ;k\m6j]o/sf] k|of]u ul//x]sf] 5 . nufgL Joj:yfkg cGtu{tsf u|fxsx?sf]
sf/f]af/sf] clen]v /fVg OGkmf] 8]e]nk;{ k|f= ln=sf] WEALTH gfds ;k\m6j]o/ k|of]u eO{/x]sf] 5 . lgIf]k ;]jf OsfO{n] l;l8P;
P08 lSnol/° lnld6]8sf] Web CDAS; z]o/ /lhi6«f/ / lwtf]kq lgisfzg OsfO{n] ;DalGwt k|of]hgsf] nflu k|f]km]zgn sDKo"6/
l;:6d k|f= ln=n] agfPsf] ;k\m6j]o/ k|of]u ul//x]sf 5g\ . l/;r{ OsfO{n] lwtf]kq ahf/sf] k|fljlws ljZn]if0f / g]K;]df sf/f]af/
eO{/x]sf lwtf]kqx?sf] cfwf/e"t Pj+ k|fljlws ljZn]if0f ug{ SystemX, SS Pro, Merolagani Data Analytics h:tf ljleGg
;ˆ6j]o/x?sf] k|of]u ug]{ u/]sf] 5 .
sDkgLn] cfˆgf] dfgj ;+;fwgsf] bIftf a[l4 ug{ cfk'mn] rnfO{/x]sf] ;ˆ6j]o/x?sf] k|efjsf/Ltf a9fpg cfˆgf] cfjZostf cg'j"mn
kl/dfh{g ub}{ nfg'sf] ;fy} ljleGg e]G8/x?sf] cnu–cnu ;ˆ6j]o/ k|of]u ug{'sf] xfnsf] jfWotf lgjf/0f ug{ :jo+ tyf dr]{06
a}+s/ Pzf]l;Pzgdfk{mt kxn ul//x]sf] 5 .
pk{o'Qm cltl/Qm sDkgLn] NPG, Khalti, eSewa, PrabhuPay, and Connect IPS h:tf e'QmfgL ;]jf k|bfosx?;+u ;Demf}tf u/L
cfˆgf] ;]jfu|fxLx?nfO{ lgIf]k ;]jf tyf glan ˆn]S;L Sofk km08sf] OsfO{ v/Lb / SIP jfktsf] e'QmfgLdf ;xhLs/0f ug]{ Joj:yf
ldnfPsf] 5 .
jflif{s k|ltj]bg 195
196 glan a}+s lnld6]8
jflif{s k|ltj]bg 197
198 glan a}+s lnld6]8

glan OGe]i6d]06 a}+ls· lnld6]8

ljQLo cj:yfsf] ljj/0f
cfiff9 #!, @)*)
?=
ljj/0f gf]6 @)*) cfiff9 #! @)&( cfiff9 #@
;DklQx?
gub jf ;f] ;/x 1 24,19,01,387 9,00,55,857
ljQLo nufgL -e'QmfgL ldlt;Dd wf/0f ug]{_ 2 59,02,96,548 61,31,23,000
ljQLo nufgL -Jofkfl/s nufgL_ 3 9,28,10,034 12,72,93,915
ljQLo nufgL -laqmLsf] nflu pknAw_ 4 6,62,55,581 -
;DklQ Knf06 / pks/0fx? 5 1,22,45,201 92,69,839
cd't{ ;DklQ 6 70,92,659 24,30,546
Right-of-use Assets 7 59,68,649 1,18,91,839
cGo ;DklQ 8 12,65,85,918 2,73,12,910
jt{{dfg cfos/ ;DklQ 9 10,10,545 94,91,068
:yug s/ ;DklQ 10 1,01,52,906 2,02,21,158
hDdf ;DklQ 1,15,43,19,428 91,10,90,132
bfloTjx?
nufgLstf{x?nfO{ lkmtf{ ug'{kg]{ /sd 11 43,64,27,564 41,05,09,733
cGo ljQLo bfloTj 12 3,51,15,575 1,64,24,169
cGo bfloTj 13 1,82,80,118 1,16,56,285
k6\6f 14 63,07,741 1,23,98,634
jt{{dfg cfos/ bfloTj 9 - -
:yug s/ bfloTj 10 - -
hDdf bfloTj 49,61,30,998 45,09,88,821
OlSj6L
z]o/ k"“hL 15 32,40,00,000 27,00,00,000
;+lrt gfkmf 16 18,39,18,353 16,47,05,480
cGo hu]8f tyf sf]if 17 16,49,06,470 2,53,95,831
k"hL sf]ifsf cGo lx:;fx? 17 –1,46,36,393_ -
hDdf OlSj6L 65,81,88,430 46,01,01,311
hDdf bfloTj tyf OlSj6L 1,15,43,19,428 91,10,90,132

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

lw/]Gb« hf]zL a?0f rf}w/L cfbz{ ahufFO{ l;=P= cdg pk|]tL

k|d'v ljQ tyf ;~rfng ljefu cWoIf ;~rfns ;fe]mbf/
SAR P;f]l;P6\;
ldlt M !@ cflZjg, @)*) dlgif gf/fo0f hf]zL u0f]z k|zfb cj:yL z+s/ k|zfb kf08]
:yfg M gS;fn sf7df8f}+, g]kfn k|d'v sfo{sf/L clws[t ;~rfns :jtGq ;~rfns
 jflif{s k|ltj]bg 199

glan OGe]i6d]06 a}+ls· lnld6]8

cGo lj:t[t cfosf] ljj/0f
>fj0f !, @)&( b]lv cfiff9 #!, @)*)
?=
ljj/0f gf]6 @)*) cfiff9 #! @)&( cfiff9 #@
cfDbfgL
dr]{G6 a}+l+sª Jofj;foaf6 cfDbfgL 18 2,84,34,083 4,53,59,318
Do'r'cn km08 Joj:yfkgaf6 cfDbfgL 19 6,35,11,348 7,16,99,187
Aofh cfDbfgL 20 6,48,40,551 8,30,71,248
cGo cfDbfgL 21 6,24,40,135 5,10,78,719
ljQLo nufgLaf6 gfkmf÷gf]S;fgL 22 2,27,13,597 –4,33,26,313_
hDdf cfDbfgL 24,19,39,714 20,78,82,160
vr{x?
sd{rf/L vr{ 23 5,71,07,352 5,38,79,103
;DklQ / pks/0fdf x|f;s6[L 5 33,41,530 31,92,840
Depreciation on Right-of-use Asset 7 59,23,190 59,23,190
cd't{ ;DklQsf] x|f;s6[L 6 7,68,489 4,74,504
cGo ;+rfng vr{ 24 4,10,97,903 6,38,61,998
ljQLo vr{ 25 3,89,410 6,26,173
;DklQ ckn]vg (Impairment) - -
hDdf vr{ 10,86,27,874 12,79,57,808
s/ cl3sf] ;+rfng gfkmf 13,33,11,840 7,99,24,352
cfo s/ vr{ – rfn" jif{ 2,92,73,633 5,33,61,522
cfo s/ vr{ – ut jif{ 2,69,197 29,88,880
:yug s/ vr{ -cfDbfgL_ 1,09,27,613 –2,84,35,358_
o; jif{sf] gfkmf 9,28,41,397 5,20,09,308

gfkmf gf]S;fgsf] ljj/0f adf]lhd jif{sf] v'b gfkmf jf gf]S;fg 9,28,41,397 5,20,09,308
cGo lj:t[[t gfkmf÷gf]S;fgL - -
jif{sf] hDdf lj:t[t gfkmf÷gf]S;fg -s/ afx]s_ 9,28,41,397 5,20,09,308
k|lt z]o/ cfDbfgL 28.65 19.26

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

lw/]Gb« hf]zL a?0f rf}w/L cfbz{ ahufFO{ l;=P= cdg pk|]tL

k|d'v ljQ tyf ;~rfng ljefu cWoIf ;~rfns ;fe]mbf/
SAR P;f]l;P6\;
ldlt M !@ cflZjg, @)*) dlgif gf/fo0f hf]zL u0f]z k|zfb cj:yL z+s/ k|zfb kf08]
:yfg M gS;fn sf7df8f}+, g]kfn k|d'v sfo{sf/L clws[t ;~rfns :jtGq ;~rfns
200 glan a}+s lnld6]8

glan OGe]i6d]06 a}+ls· lnld6]8

lj:t[t cfosf] ljj/0f
>fj0f !, @)&( b]lv cfiff9 #!, @)*)
?=
ljj/0f gf]6 @)*) cfiff9 #! @)&( cfiff9 #@
o; jif{sf] v'b d'gfkmf 9,28,41,398 5,20,09,308
cGo lj:t[t cfo
s= gfkmf gf]S;fg lx;fadf n]vf°g gul/Psf cfo
lgj[Q nfesf] Psr'l/on gfkmf÷-gf]S;fg_ - -

gfkmf gf]S;fg lx;fadf n]vf°g gul/Psf s/ ;DaGwL cfo - -
hDdf - -

v= gfkmf gf]S;fg lx;fadf k'g/n]vf°g gul/g] ljifox?
FVTOCI nufgLsf] v'b gfkmf÷-gf]S;fg_ –79,23,542_ -

gfkmf gf]S;fg lx;fadf n]vf°g ug{ ;lsg] s/ ;DaGwL cfo –23,77,063_ -
hDdf lj:t[t cfo
hDdf lj:t[t cfo 8,72,94,919 5,20,09,308

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

lw/]Gb« hf]zL a?0f rf}w/L cfbz{ ahufFO{ l;=P= cdg pk|]tL

k|d'v ljQ tyf ;~rfng ljefu cWoIf ;~rfns ;fe]mbf/
SAR P;f]l;P6\;
ldlt M !@ cflZjg, @)*) dlgif gf/fo0f hf]zL u0f]z k|zfb cj:yL z+s/ k|zfb kf08]
:yfg M gS;fn sf7df8f}+, g]kfn k|d'v sfo{sf/L clws[t ;~rfns :jtGq ;~rfns
glan OGe]i6d]06 a}+ls· lnld6]8
O{lSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f
>fj0f !, @)&( b]lv cfiff9 #!, @)*)
?=
ljj/0f z]o/ k"FhL ;l~rt d'gfkmf hu]8f tyf sf]ifx? cGo sf]if k"hL sf]ifsf s"n /sd
cGo lx:;fx?
>fj0f !, @)&* sf] /sd 20,00,00,000 18,93,74,841 1,89,46,068 16,66,137 - 40,99,87,046
;dfof]
hg
k|:tfljt af]g; z]o/ 7,00,00,000 –7,00,00,000_ - - - -
nfef+z 3f]if0ff tyf e'QmfgL - –36,84,211_ - - - –36,84,211_
cl3Nnf] ;dofjwLsf] ;dfof]hg - –3,09,256_ - - - –3,09,256_
;fdfhLs pQ/bfloTj sf]ifaf6 ;~rLt d'gfkmdf /sdfGt/ ul/Psf] - 9,37,398 - –9,37,398_ - -
rfn" cf=j=sf] s"n gfkmf÷-gf]S;fg_ - 5,20,09,311 - - - 5,20,09,311
cl3Nnf] cf=j=sf] s/ ;dfof]hg - 20,98,421 - - - 20,98,421
hu]8f sf]if - –52,00,931_ 52,00,931 - - -
ahf/ d"No sf]if - - - - - -
cGo sf]ifx? -CSR_ - –5,20,093_ - 5,20,093 - -
cfiff9 #!, @)&* sf] clGtd df}Hbft 27,00,00,000 16,47,05,480 2,41,46,999 12,48,832 - 46,01,01,311
;dfof]
hg
af]g; z]o/ lgisfzg - - - - - -
Pg= aL= Soflk6nsf] dh{/sf sf/0f ePsf] /sdfGt/ 5,40,00,000 - 44,72,441 3,32,444 –1,84,69,847_ 4,03,35,038
z]o/ k|Lldod sf]if - - - 12,44,93,200 - 12,44,93,200
nfef+z 3f]if0ff tyf e'QmfgL - –5,40,00,000_ - - - –5,40,00,000_
rfn" cf=j=sf] s"n gfkmf÷-gf]S;fg_ - 9,28,41,400 - - - 9,28,41,400
clwNNff] cjlwsf] ;dfof]hg - –94,15,973_ - - - –94,15,973_
;fdflhs pQ/bfloTj sf]ifdf lglxt ;fdfhLs pQ/bfloTj vr{ - - - - - -
;fdflhs pQ/bfloTj sf]ifaf6 ;~rLt d'gfkmdf /sdfGt/ - - 1,50,529 –1,50,529_ - -
clwNNff] cjlwsf] s/ ;dfof]hg - - - - - -
;fwf/0f hu]8f sf]if - –92,84,140_ 92,84,140 - - -
ahf/ d"No sf]if - - - - –55,46,479_ –55,46,479_
OCI df n]vf°g ul/Psf ljQLo ;DklQsf] lg;u{ - - - - 93,79,933 93,79,933
cGo sf]ifx? - –9,28,414_ - 9,28,414 - -
cfiff9 #!, @)*) sf] clGtd df}Hbft 32,40,00,000 18,39,18,353 3,80,54,109 12,68,52,361 –1,46,36,393_ 65,81,88,430
cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/

lw/]Gb« hf]zL dlgif gf/fo0f hf]zL a?0f rf}w/L cfbz{ ahufFO{ u0f]z k|zfb cj:yL z+s/ k|zfb kf08] l;=P= cdg pk|]tL
ldlt M !@ cflZjg, @)*) k|d'v ljQ tyf k|d'v sfo{sf/L clws[t cWoIf ;~rfns ;~rfns :jtGq ;~rfns ;fe]mbf/
jflif{s k|ltj]bg 201

:yfg M gS;fn sf7df8f}+, g]kfn ;~rfng ljefu SAR P;f]l;P6\;

202 glan a}+s lnld6]8

glan OGe]i6d]06 a}+ls· lnld6]8

gub k|jfx ljj/0f
>fj0f !, @)&( b]lv cfiff9 #!, @)*)
?=
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
;+rfng ultljlwx?
-s_ ;+rfng ultljlwaf6 gub k|jfx 8,94,88,870 –59,98,65,331_
! cfDbfgLaf6 gub k|jfx 25,07,37,387 27,97,24,279
!=! dr]{G6 a}+l+sª Joj;foaf6 cfDbfgL 2,84,34,083 4,53,59,318
!=@ Do'r'cn km08 Joj:yfkgaf6 cfDbfgL 6,35,11,348 7,16,99,187
!=# Aofh cfDbfgL 6,48,40,551 8,30,71,248
!=$ cGo cfDbfgL 9,39,51,405 7,95,94,526
@= gub e'QmfgL 14,50,39,684 19,14,49,236
@=! sd{rf/L vr{ 5,71,07,352 5,38,79,103
@=@ sfof{no ;+rfng vr{ 4,10,97,903 6,38,61,998
@=# s/ e'QmfgL 4,04,36,629 6,76,65,567
@=$ k6\6f vr{ 63,97,800 60,42,568
sfo{ut k"FhLdf kl/jt{g cl3sf] gub k|jfx 10,56,97,703 8,82,75,043
rfn" ;DklQdf sdL÷-j[l4_ –6,13,51,010_ 2,15,85,844
!= nufgLdf sdL÷-j[l4_ 2,56,86,208 –2,36,34,476_
@= cGo ljQLo nufgLdf sdL÷-j[l4_ 1,22,35,790 –1,23,98,634_
#= cGo ;DklQdf sdL÷-j[l4_ –9,92,73,008_ 5,76,18,954
rfn" bfloTjdf -sdL_÷j[l4 4,51,42,177 –70,97,26,218_
nufgLstf{x?nfO{ lkmtf{ ug'{kg]{ /sddf -sdL_÷j[l4 2,59,17,831 –9,05,97,700_
cGo ljQLo bfloTjdf -sdL_÷j[l4 1,26,00,513 –60,37,66,559_
cGo bfloTjdf -sdL_÷j[l4 66,23,833 –1,53,61,959_
-v_ nufgL ultlalwaf6 gub k|jfx –6,31,00,163_ 6,22,320
ljQLo nufgLdf -Jofkfl/s nufgL_ sdL÷-j[l4_ 2,28,26,452 49,42,000
l:y/ ;DklQdf sdL÷-j[l4_ –1,17,47,492_ –43,19,680_
ljQLo nufgLdf -AVS_ sdL÷-j[l4_ –7,41,79,123_ -
-u_ ljQLo ultlalwaf6 gub k|jfx 12,54,56,823 –18,95,046_
z]o/ k"“hLdf -sdL_÷j[l4 5,40,00,000 -
z]o/ lk|ldod - -
nfef+z e'QmfgL –5,40,00,000_ –36,84,211_
;l~rt d'gfkmfdf -sdL_÷j[l4 12,54,56,823 17,89,165
3_ gub jf gub ;/xdf -sdL_÷j[l4 -s±v±u_ 15,18,45,530 –60,11,38,056_
ª_ jif{sf] ;'?df gub jf gub ;/x 9,00,55,857 69,11,93,913
r_ jif{sf] clGtddf gub jf gub ;/x 24,19,01,387 9,00,55,857

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

lw/]Gb« hf]zL a?0f rf}w/L cfbz{ ahufFO{ l;=P= cdg pk|]tL

k|d'v ljQ tyf ;~rfng ljefu cWoIf ;~rfns ;fe]mbf/
SAR P;f]l;P6\;
ldlt M !@ cflZjg, @)*) dlgif gf/fo0f hf]zL u0f]z k|zfb cj:yL z+s/ k|zfb kf08]
:yfg M gS;fn sf7df8f}+, g]kfn k|d'v sfo{sf/L clws[t ;~rfns :jtGq ;~rfns
 jflif{s k|ltj]bg 203

glan OGe]i6d]06 a}+ls· lnld6]8

ljQLo ljj/0f ;DaGwL l6Kk0fLx?
@)*) cfiff9 #!
!= gub jf ;f] ;/x ?=
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
a}+s df}Hbft 24,19,01,387 9,00,55,857
cGo lglZrt cfDbfgL pks/0f - -
hDdf 24,19,01,387 9,00,55,857

@= ljQLo nufgLdf -e'QmfgL ldlt;Dd wf/0f ug]{_ ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
a}s d'2tL lgIf]k 34,05,96,548 53,90,00,000
l8j]Gr/df nufgL 24,97,00,000 7,41,23,000
hDdf 59,02,96,548 61,31,23,000

#= ljQLo nufgLdf -Jofkfl/s nufgL_ ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
;"lrs[t z]o/df nufgL 9,28,10,034 8,86,93,844
;"lrs[t gePsf] z]o/df nufgL - 7,29,448
;"lrs[t ePsf] ;fd'lxs nufgL sf]ifdf nufgL - 3,78,70,623
;"lrs[t gePsf] ;fd'lxs nufgL sf]ifdf nufgL - -
hDdf 9,28,10,034 12,72,93,915

$= ljQLo nufgL -laqmLsf] nflu pknAw_ ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
;"lrs[t ePsf] ;fd'lxs nufgL sf]ifdf nufgL 3,99,88,264 -
;"lrs[t gePsf] ;fd'lxs nufgL sf]ifdf nufgL - -
;"lrs[t z]o/df nufgL 2,62,67,317 -
hDdf 6,62,55,581 -
%= ;DklQ Knf06 / pks/0fx? ?=
ljj/0f ;DklQx? o; jif{ ut jif{
ejg ;jf/L ;fwg kmlg{r/ sDKo"6/ clkm; pks/0f lnhxf]N8 CWIP hDdf hDdf

!= k/n d"No

s= ut jif{sf] df}Hbft - 88,22,300 72,05,622 94,75,241 57,67,364 1,16,84,242 9,19,250 4,38,74,019 4,20,17,651
204 glan a}+s lnld6]8

v= o; jif{sf] yk - 62,90,000 - - 5,85,425 - 3,55,950 72,31,375 39,39,355

u= o; jif{sf] k'gd"{Nof°g÷k'gn{]vg - - - - - - - - -
3= o; jif{sf] laqmL - - - - - - - - –1,61,988_
ª= o; jif{sf] ckn]vg - - - - - - - - -
r= crn ;DklQdf /sd :yfgfGt/0f - - - - - - –11,46,950_ –11,46,950_ –19,21,000_
5= Pg=aL Soflk6naf6 /sd :yfgfGt/0f - - - 2,32,466 - - - 2,32,466 -
s"n k/n df]n -s±v±u±v±ª±r±5_ - 1,51,12,300 72,05,622 97,07,707 63,52,789 1,16,84,242 1,28,250 5,01,90,910 4,38,74,018
@= x|f; s6[L

s= ut jif{sf] df}Hbft - 83,06,256 54,67,498 75,91,358 42,80,132 89,58,935 - 3,46,04,179 3,15,61,823
v= o; jif{sf] yk - 10,65,007 4,57,933 6,43,055 3,90,393 7,85,142 - 33,41,530 31,92,840
u= x|f; s6[L k'gd"{Nof°g÷k'gn{]vg - - - - - - - - -
3= o; jif{sf] laqmLsf] x|f; s6[L - - - - - - - - –1,50,484_
ª= ckn]vg ul/Psf] ;DklQdf x|f; s6[L - - - - - - - - -
s"n x|f; s6[L -s±v±u±v±ª_ - 93,71,263 59,25,431 82,34,413 46,70,525 97,44,077 - 3,79,45,709 3,46,04,179
#= lstfaL d"No -!–@_* - 57,41,037 12,80,191 14,73,295 16,82,264 19,40,165 1,28,250 1,22,45,201 92,69,839
 jflif{s k|ltj]bg 205

^= VoftL / cd't{ ;DklQ ?=

ljj/0f ;fv ;km\6j]/
ciff9 d;fGt @)&* sf] df}Hbft - 29,16,852
vl/b - -
lg;u{ jf lalqmsf lgldQ kl/eflift - 23,12,831
ciff9 d;fGt @)&( sf] df}Hbft - 52,29,683
vl/b 41,61,499 12,69,103
lg;u{ jf lalqmsf lgldQ kl/eflift - -
ciff9 d;fGt @)*) sf] df}Hbft 41,61,499 64,98,786
;~rlt k/Lzf]wg tyf gf]S;fgL Joj:yf
ciff9 d;fGt @)&* sf] df}Hbft - 23,24,633
kl/zf]wg vr{ - 4,74,504
lg;u{ jf lalqmsf lgldQ kl/eflift - -
ciff9 d;fGt @)&( sf] df}Hbft - 27,99,137
k/Lzf]wg vr{ - 7,68,489
lg;u{ jf lalqmsf lgldQ kl/eflift - -
ciff9 d;fGt @)*) sf] df}Hbft - 35,67,626
Carrying Amount
#@ cfiff9 @)&( - 24,30,546
#! cfiff9 @)*) 41,61,499 29,31,160

&= Right-Of-Use Asset ?=

ljj/0f o; cf=j= ut cf=j=
nfut jf dflgPsf]
@)&( cfiff9, #@ sf] /sd 1,18,91,839 1,78,15,029
o; jif{sf] yk - -
lg;u{ jf laqmLsf lgldQ kl/eflift - -
@)*) cfiff9, #! sf] /sd 1,18,91,839 1,78,15,029
;l~rt x|f; s6[L
@)&( cfiff9, #@ sf] /sd - -
x|f; s6[L 59,23,190 59,23,190
lg;u{ jf laqmLsf lgldQ kl/eflift - -
hDdf /sd 59,23,190 59,23,190
@)*) cfiff9, #! sf] /sd 59,68,649 1,18,91,839

*= cGo ;DklQ ?=
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
csfpG6 l/l;e]jn 12,32,64,588 2,42,52,525
lgIf]k 5,34,280 5,29,280
sd{rf/LnfO{ k|bfg P8efG; 20,50,615 18,32,834
clu|d e'QfgL 7,36,435 6,98,272
hDdf 12,65,85,918 2,73,12,910
206 glan a}+s lnld6]8

(= jt{{dfg cfos/ ;DklQ ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
clu|d cfos/ 5,01,96,894 6,28,52,590
jt{dfg s/ bfloTj 4,91,86,349 5,33,61,522
hDdf 10,10,545 94,91,068

!)= :yug s/ ;DklQ ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
:yug s/ ;DklQ 1,01,52,906 2,02,21,158
hDdf 1,01,52,906 2,02,21,158

!!= nufgLstf{x?nfO{ lkmtf{ ug'{kg]{ /sd ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
nufgLstf{x?nfO{ lkmtf{ ug'{kg]{ /sd 43,64,27,564 41,05,09,733
hDdf 43,64,27,564 41,05,09,733

!@= cGo ljQLo bfloTj ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
q]ml86;{ tyf cGo e'QmfgL lbg' kg]{ /sd 3,51,15,575 1,64,24,169
hDdf 3,51,15,575 1,64,24,169

!#= cGo bfloTj ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
sd{rf/L ;'ljwf bfloTj -!@s_ 1,79,30,913 1,13,05,196
cflh{t ef8f -NFRS cg';f/_ 24,600 9,840
ltg{ af“sL ;|f]tdf s/ s6[L 3,24,605 3,41,249
cGo bfloTj - -
hDdf 1,82,80,118 1,16,56,285

!#=s= sd{rf/L ;'ljwf bfloTj ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
lb3{sfnLg bfloTj
ljbf jfktsf] e'QmfgL 31,18,486 24,24,712
cNksflng bfloTj
sd{rf/L af]g; Joj:yf 1,48,12,427 88,80,484
hDdf 1,79,30,913 1,13,05,196
 jflif{s k|ltj]bg 207

!$= k6\6f bfloTj ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
rfn" k6\6f bfloTj 28,71,602 64,80,302
k6\6f bfloTj 34,36,139 59,18,332
hDdf 63,07,741 1,23,98,634

!%= z]o/ k"FhL ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
>fj0f !, sf] ;fwf/0f z]o/ k"“hL 32,40,00,000 27,00,00,000
o; jif{ yk ul/Psf] k"“hL - -
hDdf 32,40,00,000 27,00,00,000

!^= ;+lrt d'gfkmf ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
;+lrt d'gfkmf 18,39,18,353 16,47,05,480
hDdf 18,39,18,353 16,47,05,480

!&= cGo hu]8f tyf sf]if ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
;f3f/0f hu]8f sf]if 3,80,54,109 2,41,46,999
cGo hu]8f -;fdflhs pQ/bfloTj_ 23,59,161 12,48,832
z]o/ k|ldod hu]8f sf]if 12,44,93,200 -
k"FhLsf cGo lx:;f –1,46,36,393_ -
hDdf 15,02,70,077 2,53,95,831

!*= dr]{G6 a}+l+sª Jofj;foaf6 cfDbfgL ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
z]o/ lgisfzg Joj;foaf6 cfDbfgL 97,56,784 62,98,836
z]o/ /lhi6«f/ jfktsf] cfDbfgL 28,83,562 23,20,205
nufgL Joj:yfkg ;]jf jfktsf] cfDbfgL 1,57,18,737 3,67,39,277
z]o/ lnnfdL jfktsf] cfDbfgL 75,000 1,000
hDdf 2,84,34,083 4,53,59,318
208 glan a}+s lnld6]8

!(= Do'r'cn km08 Joj:yfkgaf6 cfDbfgL ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
sf]if Joj:yfkg z'Ns – NBF-II 1,69,78,428 2,30,74,634
l8kf]lh6/L z'Ns – NBF II 22,63,790 30,76,618
sf]if Joj:yfkg z'Ns – NEF 1,89,16,667 2,55,72,397
l8kf]lh6/L z'Ns – NEF 25,22,222 34,09,653
sf]if Joj:yfkg z'Ns – NBF-III 1,59,38,640 1,46,16,958
l8kf]lh6/L z'Ns – NBF III 21,25,152 19,48,928
sf]if Joj:yfkg z'Ns – NFCF 42,05,690 -
l8kf]lh6/L z'Ns – NFCF 5,60,759 -
hDdf 6,35,11,348 7,16,99,187

@)= Aofh cfDbfgL ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
d'2tL lgIf]kaf6 Aofh cfDbfgL 4,12,92,150 6,69,65,771
sn lgIf]kaf6 Aofh cfDbfgL 63,19,408 38,30,101
C0fkq tyf artkqdf nufgLaf6 Aofh cfDbfgL 1,55,32,960 1,11,95,264
dr]{G6 a}ls· Joj;foaf6 Aofh cfDbfgL 16,96,033 10,80,111
hDdf 6,48,40,551 8,30,71,248

@!= cGo cfDbfgL ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
Jofkfl/s ;Nnfx (Business Advisory) jfktsf] z'Ns 2,71,56,374 32,82,009
nfef+z cfDbfgL 20,84,769 95,53,256
l8kf]lh6/L ;]jf jfktsf] cfDbfgL 3,30,14,896 3,82,16,638
crn ;DklQ ljlqmaf6 pTkGg nfe - 25,135
cGo cfDbfgL 1,84,096 1,681
hDdf 6,24,40,135 5,10,78,719

@@= ljQLo nufgLaf6 gfkmf÷gf]S;fgL ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
Unrealized gain/loss on financial investment –87,97,673_ –7,18,42,120_
lwtf]kqsf] laqmLaf6 cfDbfgL 3,15,11,270 2,85,15,807
hDdf 2,27,13,597 –4,33,26,313_
 jflif{s k|ltj]bg 209

@#= sd{rf/L vr{ ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
tna 1,42,54,744 1,35,91,026
eQf 1,50,61,105 2,30,93,225
;+rosf]ifdf yk 16,39,127 15,99,276
cf]e/6fO{d eQf 4,263 16,791
tflnd vr{ 5,36,447 9,33,625
bz} vr{ 22,34,077 22,20,874
sd{rf/L ladf vr{ 8,77,922 8,63,577
labf vr{ 8,69,724 12,29,755
pkbfg Joj:yf 13,93,188 13,32,401
sd{rf/L elt{ vr{ 21,823 21,143
Hardship/Teller allowance - 38,900
sd{rf/L sNof0f 25,529 58,026
s/f/ sd{rf/L vr{ - -
vfhf eQf 20,79,761 -
sfo{;Dkfbg eQf 32,97,215 -
sd{rf/L af]g; Joj:yf 1,48,12,427 88,80,484
hDdf 5,71,07,352 5,38,79,103

@$= cGo ;+rfng vr{ ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
d;nGb tyf 5kfO{ 8,14,296 11,98,385
;+rf/ vr{ 6,27,936 6,46,545
n]vfk/LIf0f ;DaGwL vr{ - -
s= afx\o n]vfk/LIf0f z'Ns 1,80,000 1,80,000
v= cfGtl/s n]vfk/LIf0f z'Ns 2,26,000 2,39,150
dd{t tyf ;+ef/ 3,90,369 6,26,314
kfgL vr{ 2,73,568 2,39,620
lah'nL vr{ 7,17,490 7,92,808
;/;kmfO{ vr{ 2,14,726 1,34,485
la1fkg tyf k|rf/ k|;f/ vr{ 16,11,040 24,52,371
aLdf cfuhgL tyf cGo 1,72,739 1,02,308
;~rfns ;ldltsf] j}7s eQf 4,29,680 2,46,000
k]zfut vr{ – cGo 2,62,725 -
OGwg vr{ – ;jf/L ;fwg 8,24,989 4,65,614
OGwg vr{ – h]g]/]6/ 27,979 33,700
kqklqsf tyf k':ts 33,585 32,075
lrof gf:tf vr{ 6,13,844 4,78,292
;b:otf z'Ns 1,05,000 1,05,000
;]af]g sld;g vr{ 52,41,523 56,54,073
;jf/L ;fwg btf{ tyf gljs/0f 56,780 82,500
s/f/ ;]jf vr{ 21,69,312 19,34,445
qmdzM @$= cGo ;+rfng vr{
210 glan a}+s lnld6]8

qmdzM @$= cGo ;+rfng vr{

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
ljljw vr{ 1,19,019 1,60,729
;fwf/0f;ef vr{ 16,369 7,594
e|d0f vr{ 1,24,450 6,000
jflif{s ;Demf}tf vr{ 16,95,740 14,19,770
a}+s b:t'/ 19,399 16,484
k6[f vr{ 7,49,531 4,54,477
3/ ef8f 1,80,000 1,20,000
:ylut ef8f vr{ -NFRS_ 14,760 9,840
cw{jflif{s tyf jflif{s ;dLIff sfo{qmd vr{ 4,53,269 3,92,812
k]zfut vr{ 19,200 3,23,505
lgisfzg vr{ 720 -
:yfgLo ?kfGt/0f vr{ 36,235 24,874
kf]i6]h tyf s'l/o/ vr{ 37,241 66,517
l;O{cf] labfO{ vr{ - -
;]af]g sld;g vr{ 8,00,000 8,00,000
l8kf]lh6/L / nufgL Joj:yfkg sld;g vr{ 97,86,157 1,20,79,583
skf]{/]6 P8efOh/L vr{ 84,89,702 1,21,790
P:qmf] vr{ 6,62,466 2,98,19,861
z]o/ lsg a]r vr{ 3,54,764 -
PMS vr{ 3,98,849 -
lgisfzg Joj:yfkg z'Ns - -
;+:yfut ;fdflhs pQ/bfloTj vr{ 1,50,529 9,37,398
cGo Aofh vr{ 9,74,014 1,93,695
cGo s/ tyf z'Ns 45,877 6,71,778
SLA ;]jf z'Ns 5,00,000 5,00,000
PMS ;]jf z'Ns 2,35,981 91,606
Jofkf/ s/ 1,95,050 -
xf]l8{∙ af]8{ 45,000 -
hDdf 4,10,97,903 6,38,61,998

@%= ljQLo vr{ ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
k6\6fdf Aofh vr{ 3,89,410 6,26,173
hDdf 3,89,410 6,26,173
 jflif{s k|ltj]bg 211

v= glan :6s l8n/ lnld6]8 -;flassf] glan ;]So"l/l6h lnld6]8_ sf] ljQLo ljj/0f
212 glan a}+s lnld6]8
jflif{s k|ltj]bg 213
214 glan a}+s lnld6]8

glan :6s l8n/ lnld6]8 -;flassf] glan ;]So"l/l6h lnld6]8_

ljQLo cj:yfsf] ljj/0f
cfiff9 #!, @)*)
?=
ljj/0f gf]6 @)*) cfiff9 #! @)&( cfiff9 #@
l:y/ ;DklQ
;DklQ Knf06 / pks/0fx? 1 6,64,754 -
ljQLo ;DklQ
nufgL pks/0f - -
cGo ;DklQ - -
hDdf cl:y/ ;DklQ 6,64,754 -
rfn" ;DklQ
ljQLo ;DklQ
gub jf ;f] ;/x 2 11,17,05,038 -
nufgL pks/0f 3 1,48,00,00,000 -
cGo ;DklQ 4 25,000 -
rfn" s/ ;DklQ 5 1,49,32,921 -
hDdf rfn" ;DklQ 1,60,66,62,960 -
hDdf ;DklQ 1,60,73,27,714 -
bfloTj
l:y/ bfloTj
:yug s/ bfloTj 6 16,619 -
k6\6f bfloTj - -
ljQLo bfloTj - -
hDdf l:y/ bfloTj 16,619 -
rfn" bfloTj
ljQLo bfloTj - -
cGo rfn" bfloTj
rfn" s/ bfloTj 7 2,64,70,674 -
cGo bfloTj 8 9,74,710 62,600
rfn" bfloTj 2,74,45,384 62,600
hDdf bfloTj 2,74,62,002 62,600
k"FhL
z]o/ k"FhL 9 1,52,00,00,000 -
hu]8f tyf ;l~rt d'gfkmf 10 5,98,65,711 –62,600_
s"n k"FhL 1,57,98,65,711 –62,600_
s"n k"FhL tyf bfloTj 1,60,73,27,714 -

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

dbg ltldlN;gf ;'/]z b]jsf]6f e/t clwsf/L lalkg laxf/L k+u]gL sljGb« bfxfn l;=P= 1fg]Gb« aL= ef/L
k|d'v ljQ tyf ;~rfng sf=d'= k|d'v sfo{sf/L clws[t cWoIf ;~rfns ;~rfns ;fem]bf/
aL=cf/=P;= Gof}kfg] P08
sDkgL
ldltM !! efb« @)*)
:yfgM tLgwf/f sf7df8f}+, g]kfn
 jflif{s k|ltj]bg 215

glan :6s l8n/ lnld6]8 -;flassf] glan ;]So"l/l6h lnld6]8_

PsLs[t gfkmf gf]S;fg lx;fa tyf cGo lj:t[t cfosf] ljj/0f
>fj0f !, @)&( b]lv cfiff9 #!, @)*)
?=
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
cfDbfgL
;~rfng cfDbfgL 11 - -
cGo cfDbfgL 12 9,89,87,104 -
hDdf cfDbfgL 9,89,87,104 -
sd{rf/L ;'lawf vr{ 13 4,58,219 -
;~rfng vr{ 14 1,22,08,611 62,600
x|f;s6[L tyf kl/zf]wg 1 - -
;~rfng cfDbfgL 8,63,20,273 –62,600_
ljQLo vr{ - -
s/ cl3sf] d'gfkmf 8,63,20,273 –62,600_
rfn" s/ vr{ 15 2,64,37,075 -
:yug s/ vr{÷-cfdbfgL_ 6 16,619 -
v'b gfkm gf]S;fg 5,98,66,579 –62,600_
cGo lj:t[t cfo
nufgL pks/0fsf] ahf/ d"No dfkg - -
gfkmf gf]S;fg lx;fadf alu{s/0f gePsf cfDbfgLsf] s/\ - -
;DklQ Knf06 / pks/0fx?sf] k'g/juL{s/0f - -
cGo lj:t[t cfo - -
hDdf lj:t[t cfo 5,98,66,579 –62,600_

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

dbg ltldlN;gf ;'/]z b]jsf]6f e/t clwsf/L lalkg laxf/L k+u]gL sljGb« bfxfn l;=P= 1fg]Gb« aL= ef/L
k|d'v ljQ tyf ;~rfng sf=d'= k|d'v sfo{sf/L clws[t cWoIf ;~rfns ;~rfns ;fem]bf/
aL=cf/=P;= Gof}kfg] P08
sDkgL
ldltM !! efb« @)*)
:yfgM tLgwf/f sf7df8f}+, g]kfn
216 glan a}+s lnld6]8

glan :6s l8n/ lnld6]8 -;flassf] glan ;]So"l/l6h lnld6]8_

OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f
>fj0f !, @)&( b]lv cfiff9 #!, @)*)
?=
ljj/0f z]o/ k"FhL ;fdfhLs Fair value ;fwf/0f ;~rLt hDdf
pQ/bfloTj sf]if Reserve hu]8f sf]if d'gfkmf
>fj0f )! @)&* sf] df}Hbft - - - - - -
;f] cjwLsf] v'b d'gfkmf - - - - –62,600_ –62,600_
;fwf/0f hu]8f sf]ifdf /sdfGt/ - - - - - -
cfif9 #@ @)&( sf] df}Hbft - - - - –62,600_ –62,600_
z]o/ k"FhL lgisfzg 1,50,00,00,000 - - - - 1,50,00,00,000
Pg=aL=aL=Pn= ;]So"l/l6h lnld6]8sf] k|flKtsf 2,00,00,000 - - - - 2,00,00,000
nflu hf/L z]o/ k"hF L
Pg=aL=aL=Pn= ;]So"l/l6h lnld6]8sf] hu]8f sf]if - - - - 61,732 61,732
;f] cjwLsf] v'b d'gfkmf - - - - 5,98,66,579 5,98,66,579
;fwf/0f hu]8f sf]ifdf /sdfGt/ - - - - - -
cfif9 #! @)*) sf] df}Hbft 1,52,00,00,000 - - - 5,98,65,711 1,57,98,65,711

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

dbg ltldlN;gf ;'/]z b]jsf]6f e/t clwsf/L lalkg laxf/L k+u]gL sljGb« bfxfn l;=P= 1fg]Gb« aL= ef/L
k|d'v ljQ tyf ;~rfng sf=d'= k|d'v sfo{sf/L clws[t cWoIf ;~rfns ;~rfns ;fem]bf/
aL=cf/=P;= Gof}kfg] P08
sDkgL
ldltM !! efb« @)*)
:yfgM tLgwf/f sf7df8f}+, g]kfn
 jflif{s k|ltj]bg 217

glan :6s l8n/ lnld6]8 -;flassf] glan ;]So"l/l6h lnld6]8_

gub k|jfx ljj/0f
>fj0f !, @)&( b]lv cfiff9 #!, @)*)
?=
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
;~rfng ultlalwaf6 ePsf] gub k|jfx
s/ cl3sf] v'b d'gfkmf 8,63,20,273 –62,600_
hf]8M x|fifs6\6L tyf kl/zf]wg - -
rfn"k"FhLdf kl/jt{g x'g' cl3sf] gub k|jfx 8,63,20,273 –62,600_

rfn"k"FhLdf ePsf] kl/jt{g
ljQLo ;DklQdf -j[l4_÷sdL - -
cGo ;DklQdf -j[l4_÷sdL –25,000_ -
rfn" s/ ;DklQdf -j[l4_÷sdL –1,49,32,921_ -
k6\6f bfloTjdf -j[l4_÷sdL - -
cGo bfloTjdf -j[l4_÷sdL 9,12,110 62,600
;~rfng ultljwLaf6 cflh{t gub k|jfx 7,22,74,461 -
k|KtL ul/Psf] sDkgLsf] z]o/ k"FhL 2,00,00,000 -
k|KtL ul/Psf] sDkgLaf6 ;fefl/t hu]8f sf]if 61,732 -
k|KtL ul/Psf] sDkgLaf6 ;fefl/t s/ bfloTj 33,599 -
cfo s/ r'Qmf - -
;~rfng ultljwLaf6 cflh{t v'b gub k|jfx 9,23,69,792 -

nufgLaf6 ePsf] gub k|jfx
;DklQ Knf06 / pks/0fx?sf] vl/b –6,64,754_ -
nufgLsf] /sddf -j[l4_÷sdL –1,48,00,00,000_ -
nufgLaf6 ePsf] v'b gub k|jfx –1,48,06,64,754_ -

ljQLo ultljlwaf6 ePsf] gub k|jfx
z]o/ lgisfzgaf6 cflh{t /sd 1,50,00,00,000 -
ljQLo ultljlwaf6 ePsf] v'b gub k|jfx 1,50,00,00,000 -
gub / gub k|jfxdf ePsf] v'b j[l4 11,17,05,038
jif{sf] ;'?sf] gub tyf gub ;/x - -
jif{sf] cGTodf gub tyf gub ;/x 11,17,05,038 -

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

dbg ltldlN;gf ;'/]z b]jsf]6f e/t clwsf/L lalkg laxf/L k+u]gL sljGb« bfxfn l;=P= 1fg]Gb« aL= ef/L
k|d'v ljQ tyf ;~rfng sf=d'= k|d'v sfo{sf/L clws[t cWoIf ;~rfns ;~rfns ;fem]bf/
aL=cf/=P;= Gof}kfg] P08
sDkgL
ldltM !! efb« @)*)
:yfgM tLgwf/f sf7df8f}+, g]kfn
glan :6s l8n/ lnld6]8 -;flassf] glan ;]So"l/l6h lnld6]8_
gf]6 !M ;DklQ Knf06 / pks/0fx? ?=
ljj/0f Right to Use Assets hUuf ejg kmlg{r/ ;jf/L ;fwg sDKo"6/ clkm; pks/0f cGo hDdf
k/n d"No

>fj0f )!, @)&* sf]] df}Hbft - - - - - - - - -
218 glan a}+s lnld6]8

vl/b - - - - - - - - -
laqmL - - - - - - - - -
cfiff9 #@, @)&( sf]] df}Hbft - - - - - - - - -
vl/b - - - - - 6,64,754 - - 6,64,754
laqmL - - - - - - - - -
k"FhLs/0f ul/Psf] ;'rf? sfo{ - - - - - - - - -
cfiff9 #!, @)*) sf]] df}Hbft - - - - - 6,64,754 - - 6,64,754
;~rLt x|f;s6[L

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

o; jif{sf] x|f;s6[L - - - - - - - - -
lg;u{sf] ;dfof]hg - - - - - - - - -
cfiff9 #@, @)&( sf]] df}Hbft

o; jif{sf] x|f;s6[L - - - - - - - - -
lg;u{sf] ;dfof]hg - - - - - - - - -
cfiff9 #!, @)*) sf]] df}Hbft

Carrying Amount - - - - - - - - -
>fj0f )!, @)&* sf]] df}Hbft - - - - - - - - -
cfiff9 #@, @)&( sf]] df}Hbft - - - - - - - - -
cfiff9 #!, @)*) sf]] df}Hbft - - - - - 6,64,754 - - 6,64,754
 jflif{s k|ltj]bg 219

@= gub tyf gub ;/x ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
gub - -
a+}s tyf ljQLo ;+:yfdf /x]sf] df}Hbft - -
glan a}+s ln= 11,17,05,038 -
hDdf 11,17,05,038 -

#= ljQLo nufgL ?=
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
lgIf]k df}Hbft 1,48,00,00,000 -
hDdf 1,48,00,00,000 -

$= cGo ;DklQ ?=
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
P8efG; - -
sd{rf/L ;fk6L 25,000 -
hDdf 25,000 -

%= rfn" s/ ;DklQ ?=
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
rfn" s/ ;DklQ 1,49,32,921 -
hDdf 1,49,32,921 -

^= :yug s/ ;DklQ ÷ bfloTj ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
jif{sf] ;'?jftsf] :yug s/ ;DklQ ÷ bfloTj - -
:yug s/ ;DklQdf ePsf] kl/jt{g - -
:yug s/ bfloTjdf ePsf] kl/jt{g 16,619 -
hDdf 16,619 -

&= rfn" s/ bfloTj ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
cfo s/ bfloTj 2,64,37,075 -
cfo s/ bfloTj - Pg=aL=aL=Pn= ;]So"l/l6h _ 33,599 -
hDdf 2,64,70,674 -
220 glan a}+s lnld6]8

*= cGo bfloTj ?=
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
glan a}+s ln= - 40,000
/f]ln· KnfG; 43,485 -
;[hgf OG6/g]zgn ldl8of k|f=ln= 8,288 -
OG6/g]zgn On]S6«f]lgs sG;g{ 1,06,817 -
le=lrq 28,782 -
d]uf 6]s u|'k k|f=ln= 5,05,697 -
la=cf/=P;= Gof}kfg] P08 sDkgL 66,900 22,300
;fu/ l8l:6«Ao"6;{ k|f=nL= 43,416 -
cGo bfloTj 1,19,560 -
ltg{ afFsL >f]tdf lglxt s/ - -
;fdflhs ;'/Iff s/ 4,582 -
n]vfk/LIf0f vr{ 1,200 -
n]vfk/LIf0f vr{ (Due Diligence) 375 -
k|jb{g vr{ 499 -
k|zf;lgs vr{ 585 300
ldl6∙ vr{ 35,700 -
l:y/ ;DklQ vl/b vr{ 8,824 -
hDdf 9,74,710 62,600

(= z]o/ k"FhL ?=
ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
clws[t z]o/ k"FhL -#,)),)),))), !)) k|lt lsQf_ 3,00,00,00,000 -
hf/L z]o/ k"FhL -!,%@,)),))), !)) k|lt lsQf_ 1,52,00,00,000 -
r'Qmf z]o/ k"FhL -!,%@,)),))), !)) k|lt lsQf_ 1,52,00,00,000 -

!)= hu]8f sf]if ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
;'?sf] ;l~rt d'gfkmf –62,600_ -
o; jif{sf] d'gfkmf 5,98,66,579 –62,600_
Pg=aL=aL=Pn= ;]So"l/l6h lnld6]8 tkm{sf] hu]8f sf]if 61,732 -
hDdf 5,98,65,711 –62,600_

!!= ;~rfng cfo ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
;~rfng cfo - -
hDdf - -
 jflif{s k|ltj]bg 221

!@= cGo cfo ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
d'2tL lgIf]kdf Aofh cfdbfgL 9,89,87,104 -
hDdf 9,89,87,104 -

!#= sd{rf/L ;'ljwf vr{ ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
tna tyf eQf 4,58,219 -
hDdf 4,58,219 -

!$= ;~rfng vr{ ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
/lhi6]«zg tyf gljs/0f z'Ns - 40,000
g]K;] nfO;]G; z'Ns 5,00,000 -
RTGS-SEBON nfO;]G; z'Ns 1,00,00,000 -
g]K;] jflif{s z'Ns 1,75,000 -
k"FhL j[4Lsf] OCR vr{ 8,73,200 -
SEBON cfj]bg z'Ns 2,00,000 -
Due Diligence Audit vr{ 28,250 -
jfx\o n]vfkl/If0f vr{ 33,900 22,600
glan ;]So"/Ll6h vr{ - -
a}7s vr{ 2,38,000 -
clkm; Consumables 78,623 -
k|jb{g vr{ 37,569 -
k|zf;lgs vr{ 44,070 -
vr{sf] nflu hu]8f - -
hDdf 1,22,08,611 62,600

!%= rfn" s/ vr{ ?=

ljj/0f @)*) cfiff9 #! @)&( cfiff9 #@
o; jif{sf] cfo s/ vr{ 2,64,37,075 -
cl3Nnf] cjlwsf]] cfo s/ vr{ - -
hDdf 2,64,37,075 -
222 glan a}+s lnld6]8

gf]6 !^M x|f;s6\l6 tflnsf -cfos/ P]g cg';f/_

ljj/0f ;'?jftL yk hDdf Absorbed lg;u{ x|f;s6\l6 of]Uo
df}Hbft Addition ;DklQsf] ;'b d"No
kf}if @)&( df3 b]lv j}zfv b]lv
@)&( r}q @)&( cfif9 @)*)
;Dd ;Dd ;Dd

k"n s % k|ltzt - - - - - - - -
sk/]{6 lalN8∙ - - - - - - - -
k"n v @% k|ltzt - - - 6,64,754 6,64,754 2,21,585 - 2,21,585
kmlg{r/ - - - - - - - -
sDKo"6/ tyf pks/0f - - - 6,64,754 6,64,754 2,21,585 - 2,21,585
sfof{no pks/0f - - - - - - - -
k"n u @) k|ltzt - - - - - - - -
df]6/ ;fOsn - - - - - - - -
sf/ - - - - - - - -
k"n 3 !% k|ltzt - - - - - - - -
cGo ;DklQ - - - - - - - -
hDdf crn ;DklQ - - - 6,64,754 6,64,754 2,21,585 - 2,21,585
;km\6j]o/ @) k|ltzt - - - - - - - -
hDdf - - - 6,64,754 6,64,754 2,21,585 - 2,21,585
 jflif{s k|ltj]bg 223

?=
x|f;s6\l6 hDdf x|f;s6\l6 of]Uo Absorbed ;DklQsf] ;'b ;DklQsf] ;'b d"No
;DklQsf] ;'b d"No Addition d"No -o; jif{_ -ut jif{_
v'b ;'?jflt yk lg;u{
d"No

- - - - - - - -
- - - - - - - -
- 55,396 - 55,396 1,66,189 4,43,169 6,09,358 -
- - - - - - - -
- 55,396 - 55,396 1,66,189 4,43,169 6,09,358 -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- - - - - - - -
- 55,396 - 55,396 1,66,189 4,43,169 6,09,358 -
- - - - - - - -
- 55,396 - 55,396 1,66,189 4,43,169 6,09,358 -
224 glan a}+s lnld6]8
 jflif{s k|ltj]bg 225

a}+snfO{ nfef+z 3f]if0ff÷ljt/0f tyf ljQLo ljj/0f k|sfzg ;DaGwdf g]kfn /fi6« a}+s a}+ls· ;'k/Lj]If0f ljefuaf6 k=;+= a}=;'=lj=÷ckm;fO6÷PlhPd÷(^÷@)*)–*!
kqåf/f k|fKt lgb]{zgsf] k|To'Q/
!= af≈o n]vfk/LIf0fsf] l;nl;nfdf n]vfk/LIfsaf6 cf+}NofO{Psf s}lkmotx? k"0f{ kl/kfngf ug{ a}+s ;~rfns ;ldlt tyf Joj:yfkg k|ltj4 /x]sf],
clwsf+z s}lkmotx? ;'wf/ eO{;s]sf] tyf s]xL x'g] qmddf /x]sf] .
@= lgb{]zgsf] sfof{Gjog÷kl/kfngfsf] Joj:yf ul/Psf] .
#= lgb]{zgsf] sfof{Gjog÷kl/kfngsf] Joj:yf ul/Psf] .
$= lgb{]zgsf] sfof{Gjog÷kl/kfngfsf] Joj:yf ul/Psf] .

ldlt @)*)÷)(÷!@ df a:g] glan a}+s lnld6]8sf] #(cf}F jflif{s ;fwf/0f;efaf6 kfl/t x'g k]z ul/Psf]
lgodfjnLdf ;+zf]wgsf] k|:tfj -tLg dxn]_
lgod ljBdfg Joj:yf ;+zf]lwt Joj:yf ;+zf]wgsf] sf/0f
pklgod

@-em_ æpkfWoIfÆ eGgfn] o; lgodfjnL adf]lhd x6fOPsf] k|rlnt sfg"g adf]lhd ;~rfns
lgo'Qm ;ldltsf] pkfWoIf ;Demg' k5{ . ;ldltdf pkfWoIfsf] Joj:yf gePsf]n]
kl/dfh{g ul/Psf] .

^-(_ ;fwf/0f;ef a:g] ;do tf]lsPsf] ;doeGbf ;fwf/0f;ef a:g] ;do tf]lsPsf] ;doeGbf a}+ssf] z]o/wgL ;DaGwL ljwdfg
cfwf 306f kl5;Dd klg u0fk"/s ;+Vof cfwf 306f kl5;Dd klg u0fk"/s ;+Vof gk'u]df Joj:yfdf æ;+:yfksÆ ;d"x /
gk'u]df z]o/wgLx?sf] cfu|xdf ;ef a;]sf] z]o/wgLx?sf] cfu|xdf ;ef a;]sf] eP æ;j{;fwf/0fÆ ;d"x afx]s cGo
eP ;ef lj3l6t x'g]5 / ;~rfns ;ldltn] ;ef lj3l6t x'g]5 / ;~rfns ;ldltn] ;d"x ;DaGwL Joj:yf gePsf]n]
z]o/wgLx?nfO{ ;"rgf lbP cg';f/sf] csf]{ z]o/wgLx?nfO{ ;"rgf lbP cg';f/sf] csf]{ s'g} ;f]xL adf]lhd kl/dfh{g ul/Psf] .
s'g} lbg, ;do / :yfgdf ;ef x'g] s'/f lbg, ;do / :yfgdf ;ef x'g] s'/f tf]Sg]5 . o;/L
tf]Sg]5 . o;/L :ylut ul/Psf] ;efdf :ylut ul/Psf] ;efdf u0fk"/s ;+Vof gk'u]df
u0fk"/s ;+Vof gk'u]df pkl:yt z]o/wgLx? pkl:yt z]o/wgLx? g} u0fk"/s ;+Vof k"/f
g} u0fk"/s ;+Vof k"/f ePsf] ;Demg' k5{ / ePsf] ;Demg' k5{ / h'g sfdsf] nflu ;ef
h'g sfdsf] nflu ;ef af]nfO{Psf] xf] ;f] sfd af]nfO{Psf] xf], ;f] sfd ug{ ;lsg]5 .
ug{ ;lsg]5 t/ o:tf] ;efdf ‘s’ ;d"xsf
k|ltlglw pkl:yt x'g' clgjfo{ 5 .

(-!_ cWoIf jf pkfWoIf jf k|d'v sfo{sf/L clws[t cWoIf jf k|d'v sfo{sf/L clws[t jf sDkgL k|rlnt sfg"g adf]lhd ;~rfns
jf sDkgL ;lrjn] s'g} klg ;dodf jf ;lrjn] s'g} klg ;dodf jf ;~rfns ;ldltn] ;ldltdf pkfWoIfsf] Joj:yf gePsf]
;~rfns ;ldltn] clwsf/ lbPsf] s'g} clwsf/ lbPsf] s'g} kbflwsf/Ln] ;~rfnssf] n] ;f]xL adf]lhd kl/dfh{g ul/Psf] .
kbflwsf/Ln] ;~rfnssf] s"n ;+Vofsf] @% s"n ;+Vofsf] @%-kRrL;_ k|ltzt ;~rfnsn]
-kRrL;_ k|ltzt ;~rfnsn] 5nkmn ug]{ 5nkmn ug]{ ljifo vf]nL lnlvt ?kdf cg'/f]w
ljifo vf]nL lnlvt ?kdf cg'/f]w u/]df u/]df ;ldltsf] a}7s af]nfpg ;Sg] 5g\ .
;ldltsf] a}7s af]nfpg ;Sg] 5g\ .

!)-$_ ;~rfnsx?n] cfkm' dWo]af6 Ps hgf cWoIf ;~rfnsx?n] cfkm" dWo]af6 Ps hgf cWoIf ;~rfns ;ldltdf pkfWoIfsf]
/ Ps hgf pkfWoIf 5fGg] 5g\ / pgLx? dWo] 5fGg] 5g\ . Joj:yf gePsf]n] ;f]xL adf]lhd
Ps hgf dfq -s_ ;d"xsf ;~rfnsx? kl/dfh{g ul/Psf] . ;fy} plNnlvt
dWo]af6 x'g]5 / csf]{ cGo afFsL ;d"xaf6 ;d"x ;DaGwL Joj:yf ;d]t xfn
x'g]5 . g/x]sf]

qmdzM lgodfjnLdf ;+zf]wgsf] -k|:tfj_ tLg dxn]

226 glan a}+s lnld6]8

qmdzM lgodfjnLdf ;+zf]wgsf] -k|:tfj_ tLg dxn]

lgod ljBdfg Joj:yf ;+zf]lwt Joj:yf ;+zf]wgsf] sf/0f

pklgod

!)-%_ ;~rfnsx?sf] ;a} a}7ssf] cWoIftf ;~rfnsx?sf] ;a} a}7ssf] cWoIftf cWoIfn] ;~rfns ;ldltdf pkfWoIfsf]
cWoIfn] jf cWoIfsf] cg'kl:yltdf pkfWoIfn] ug]{5 . t/ ;~rfnsx?sf] a}7s tf]lsPsf] Joj:yf gePsf]n] ;f]xL adf]lhd
ug]{5 . t/ ;~rfnsx?sf] a}7s tf]lsPsf] ;dodf cWoIf pkl:yt gePsf] cj:yfdf kl/dfh{g ul/Psf] .
;dodf cWoIf jf pkfWoIf pkl:yt gePsf] dfq a}7ssf] cWoIftfsf nflu ;~rfnsx?n]
cj:yfdf dfq a}7ssf] cWoIftfsf nflu cfk"mdWo] Ps JolQmnfO{ /f]Hg] 5g\ .
;~rfnsx?n] cfkm" dWo] Ps JolQmnfO{
/f]Hg] 5g\ .

@)-!_ k|d'v sfo{sf/L clws[t sDkgLsf] k|d'v k|d'v sfo{sf/L clws[t sDkgLsf] k|d'v a}+ssf] z]o/wgL ;DaGwL Joj:yfdf
sfo{sfl/0fL clws[t x'g]5 / lghnfO{ sfo{sfl/0fL clws[t x'g]5 / lghnfO{ ;~rfns æ;+:yfksÆ ;d"x / æ;j{;fwf/0fÆ ;d"x
-s_ ;d"xsf z]o/wgLx?sf] l;kmfl/zdf ;ldltn] lgo'Qm ug]{5 . k|d'v sfo{sf/L afx]s cGo ;d"x ;DaGwL Joj:yf
;~rfns ;ldltn] lgo'Qm ug]{5 . k|d'v clws[t ;~rfns ;ldltsf] lg0f{ofg';f/ gePsf]n] ;f]xL adf]lhd kl/dfh{g ug{
sfo{sf/L clws[t ;~rfns ;ldltsf] a}+ssf] Joj:yfkg, k|zf;g / sf/f]af/sf nflu cfjZos ePsf]n] kl/dfh{g ul/Psf] .
lg0f{ofg';f/ a}+ssf] Joj:yfkg, k|zf;g / lhDd]jf/ x'g]5 . t/ a}+s / s'g} lgsfoaLr
sf/f]jf/sf nflu lhDd]jf/ x'g]5 . t/ a}+s k|aGwkqsf] bkmf (-&_ jf o; lgodfjnL cg';f/
/ s'g} lgsfo aLr k|aGw kqsf] bkmf (-&_ jf k|fljlws ;]jf ;Demf}tf ePsf] cj:yfdf k|d'v
o; lgodfjnL cg';f/ k|fljlws ;]jf ;Demf}tf sfo{sf/L clws[t ;f]xL ;Demf}tfdf pNn]v eP
ePsf] cj:yfdf k|d'v sfo{sf/L clws[t adf]lhd lgo'Qm x'g ;Sg]5 .
;f]xL ;Demf}tfdf pNn]v eP adf]lhd lgo'Qm
x'g ;Sg]5 .

#@-@_ g]kfn aflx/sf nflu k|of]u ug{ a}+sn] a}+ssf] a}+sn] 5fksf] k|of]u ug{ cfkm\gf] ;fwf/0f 5fksf] a}+ssf] k|rlnt 5fksf] k|of]u ;DaGwL
;fwf/0f 5fksf] k|lts[lt ;/x o;sf] k|of]u k|lts[lt agfpg ;Sg]5 . ;fy}, a}+sn] ljleGg Joj:yfnfO{ :ki6 kfl/Psf] .
x'g] d'n'[s / 7fpFsf] gfd n]vL pNn]v ePsf] zfvf÷pkzfvf÷sfof{nox¿sf] 5fk k|lts[lt ;d]t
cflwsfl/s 5fk /fVg ;Sg]5 . agfpg ;Sg]5 . o; k|sf/sf] 5fk k|lts[lt
agfpFbf g]kfn /fi6« a}+saf6 :jLs[lt k|fKt
zfvf÷pkzfvf÷sfof{nosf] gfd 5fk leqsf]
Head Office n]Vg] 7fpFdf n]Vg'kg]{5 / d"n
5fkdf 7]ufgf pNn]v ePsf] 7fpFdf ;DalGwt
sfof{nosf] 7]ufgf pNn]v ug'{kg]{5 . ;fy},
g]kfn aflx/sf nflu k|of]u ug{ a}+sn] a}+ssf]
;fwf/0f 5fksf] k|lts[lt ;/x o;sf] k|of]u x'g]
d'n'[s / 7fpFsf] gfd pNn]v ePsf] cflwsfl/s
5fk /fVg ;Sg]5 .
 pRr Joj:yfkg ;d"x
gfd kb ;+:yfut e"ldsf
>L 1fg]Gb| k|;fb 9'·fgf k|dv
' sfo{sf/L clws[t k|dv
' sfo{sf/L clws[t
>L ;'lht s'df/ zfSo jl/i7 gfoa k|dv
' sfo{sf/L clws[t jl/i7 gfoa k|dv ' sfo{sf/L clws[t, -Jofkf/_
>L ljgo s'df/ /]UdL gfoa k|dv
' sfo{sf/L clws[t gfoa k|dv ' sfo{sf/L clws[t, -;+rfng_
>L dgf]h s'df/ 1jfnL gfoa k|dv' sfo{sf/L clws[t gfoa k|dv ' sfo{sf/L clws[t -ljQ tyf dfgj z+;fwg_
>L e"kG] b| kf08] gfoa k|dv ' sfo{sf/L clws[t gfoa k|dv ' sfo{sf/L clws[t -skf{/] 6] tyf bfloTj Jofkf/ Joj:yfkg_
>L cfbz{ ahufFO{ gfoa dxfk|aGws gfoa dxfk|aGws – cGt/f{li6«o a+l} s· tyf /0fgLlts lj:tf/
>L /3' s[i0f >]i7 gfoa dxfk|aGws gfoa dxfk|aGws – lgdf{0f Joj;fo a}l+ s·
>L u0f]z k|;fb cj:yL gfoa dxfk|aGws k|dv' ;~rfng clws[t
>L 1fg]Gb| k|tfk zfx ;xfos dxfk|aGws k|dv ' Jofkf/ clws[t, skf]/{ 6] , k"jf{wf/ tyf kl/of]hgf shf{

Joj:yfkg ;d"x
gfd kb ;+:yfut e"ldsf gfd kb ;+:yfut e"ldsf
ld8 skf]/{ 6] shf{ ljefu l8lh6n a}+ls· tyf Pg\ a+}s
>L /fh]Gb| k|;fb clwsf/L k|aGws >]0fL % k|dv
' ld8 skf]/{ 6] >L k/d]Zj/ >]i7 k|aGws >]0fL % k|d'v l8lh6n a+}ls· clws[t
>L k|lbk g]kfn k|aGws >]0fL # k|d'v Pg\ a+}s
>L lbg]z rGb k|aGws >]0fL @ k|aGws l8lh6n a+}ls·
>L /flhj >]i7 k|aGws >]0fL ! k|aGws l8lh6n a+}ls·

ahf/ Joj:yfkg ljefu shf{ :jLs[lt s]Gb

>L s[i0f k|;fb ;'jb] L k|aGws >]0fL $ k|dv
' ahf/ clws[t >L ;'lbg 9'·]n k|aGws >]0fL $ k|d'v shf{ :jLs[lt s]Gb«
>L cdTo{ cf]h:jL pkfWofo k|aGws >]0fL # k|dv' yf]s bfloTj Joj:yfkg >L s[i0f s'df/ yfkf k|aGws >]0fL ! k|aGws shf{ :jLs[lt s]Gb«
>L nIdL nfld5fg] 9sfn k|aGws >]0fL ! k|dv ' ;/sf/L lgIf]k Joj:yfkg >L ;Gtf]if e6\6/fO{ k|aGws >]0fL ! k|aGws shf{ :jLs[lt s]Gb«
>L pHjn g]kfn k|aGws >]0fL ! k|dv ' pkef]Qmf bfloTj Joj:yfkg >L dlgsf >]i7 k|aGws >]0fL ! k|aGws shf{ :jLs[lt s]Gb«
>L kbd l;+x dxtf k|aGws >]0fL ! k|aGws shf{ :jLs[lt s]Gb«
>L ;/f]h >]i7 k|aGws >]0fL ! k|aGws shf{ :jLs[lt s]Gb«
>L kbd /fh pk|]tL k|aGws k|aGws shf{ :jLs[lt s]Gb«

shf{ c;'nL tyf Joj:yfkg tyf lg/LIf0f tyf s|l] 86 l/kf]l6{· OsfO{ cfGtl/s n]vf k/LIf0f ljefu
>L lg/h s'df/ a:g]t -8flgn_ k|aGws >]0fL $ k|dv
' shf{ c;'nL tyf Joj:yfkg ljefu >L ;'jf]w nf]xgL k|aGws >]0fL $ k|d'v cfGtl/s n]vf k/LIf0f ljefu
>L 8Da/ axfb'/ >]i7 k|aGws >]0fL @ k|aGws lg/LIf0f tyf s|l] 86 l/kf]l6{· OsfO{
>L ;"o{ axfb'/ /f]sf k|aGws >]0fL @ k|aGws shf{ c;'nL s]Gb«
>L cGhg sf]O/fnf k|aGws >]0fL @ k|aGws shf{ c;'nL tyf Joj:yfkg ljefu
>L ;/f]h afa' ltjf/L k|aGws k|aGws shf{ c;'nL s]Gb«

s]lGb|o Jofkf/ ;~rfng ;"rgf k|ljlw ljefu

>L ;'ne s'df/ >]i7 k|aGws >]0fL $ k|dv
' s]Gb|Lo Jofkf/ ;~rfng >L ;'zLn e6\6/fO{ k|aGws >]0fL $ k|d'v ;"rgf k|ljlw ljefu
>L dgf]h co{fn k|aGws >]0fL ! k|aGws s]Gb|Lo Jofkf/ ;~rfng >L ;Gb]z /fh e6\6/fO{ k|aGws >]0fL # k|aGws ;"rgf k|ljlw ljefu
>L ;ld/ lu/L k|aGws >]0fL @ k|aGws ;"rgf k|ljlw ljefu
>L /fh' dxh{g k|aGws >]0fL ! k|aGws ;"rgf k|ljlw ljefu
>L k|jL0f nfn >]i7 k|aGws >]0fL ! k|aGws ;"rgf k|ljlw ljefu

l/6]n 6«fgHofS;g a}l+ s· ;~rfng ljefu

>L lg/h zdf{ k|aGws >]0fL $ k|dv
' v'bf« sf/f]af/ Jofj;fo a}l+ s· >L ;'/]z k|;fb lqkf7L k|aGws >]0fL $ k|d'v – s]Gb|Lo ;~rfng
>L cz]if clwsf/L k|aGws >]0fL @ k|aGws zfvf ;~rfng lgoGq0f
jflif{s k|ltj]bg 227
gfd kb ;+:yfut e"ldsf gfd kb ;+:yfut e"ldsf
lgdf{0f Joj;fo a}l+ s· cGt/f{li6«o a}l+ s· tyf /0fgLlts Joj;fo la:tf/ ljefu
>L Clif /fd 1jfnL k|aGws >]0fL $ k|dv
' lgdf{0f Joj;fo >L Hof]l] t dfg >]i7 k|aGws >]0fL # k|dv
' cGt/f{li6«o tyf sf/f]a/ a}l+ s·
>L e/t yfkf k|aGws >]0fL @ k|aGws lgdf{0f Joj;fo >L lelgzf >]i7 k|aGws >]0fL @ k|dv' sf]if Joj:yfkg ljefu
>L ls/0f s'df/ k|wfg k|aGws k|aGws lgdf{0f Joj;fo

skf{/] 6] a+l} s· ;fgf tyf demf}nf tyf n3' shf{ ljefu tyf lbuf] a+l} s· Joj;fo
>L ;'/' z] h· sfsL{ k|aGws >]0fL # k|aGws -skf]/{ 6] a+l} s·_ >L cldt >]i7 k|aGws >]0fL # k|dv
' - ;fgf tyf demf}nf tyf n3' shf{ _
>L k|df]b s]=;L= k|aGws >]0fL @ k|aGws -skf]/{ 6] a+l} s·_ >L ch'g
{ >]i7 k|aGws >]0fL @ k|aGws - ;fgf tyf demf}nf tyf n3' shf{ _
228 glan a}+s lnld6]8

>L ;'lht kf]v/]n k|aGws >]0fL @ k|aGws -skf]/{ 6] a+l} s·_ >L dgf]h s'df/ ofbj k|aGws >]0fL ! k|aGws - ;fgf tyf demf}nf tyf n3' shf{ _
>L efjgf v8\sf k|aGws >]0fL ! k|aGws -skf]/{ 6] a+l} s·_
>L kl/Iff kf]vn ]| k|aGws >]0fL ! k|aGws -skf]/{ 6] a+l} s·_
>L pQd s]=;L= k|aGws k|aGws -skf]/{ 6] a+l} s·_

sfg"g ljefu ljQ ljefu
>L leid Gof}kfg] k|aGws >]0fL # k|dv
' sfg"g ljefu >L ;lGbk afa' kf}8n
] k|aGws >]0fL # k|dv
' ljQ ljefu
>L /lj rGb k|aGws >]0fL ! k|aGws ljQ ljefu
>L hfUf[l[ t /fgf k|aGws >]0fL ! k|aGws ljQ ljefu

dfgj z+;fwg ljefu k|zf;g ljefu
>L lbj; sfsL{ k|aGws >]0fL # k|dv
' dfgj z+;fwg >L s}nfz lqkf7L k|aGws >]0fL # k|dv' k|zf;g ljefu
>L ;'lzn ;fksf]6f k|aGws >]0fL ! k|aGws dfgj z+;fwg >L cflzif dfgGw/ k|aGws >]0fL ! k|aGws k|zf;g ljefu
>L ;'ldgf k|hfktL k|aGws k|aGws dfgj z+;fwg

shf{ lgoGq0f ;]jf tyf ;~rfng pTs[i6tf OsfO{
>L cflifz l;+x k|aGws >]0fL # k|aGws shf{ lgoGq0f >L k|efjtL l;+x lai6 k|aGws >]0fL # k|dv ' ;]jf tyf ;~rfng pTs[i6tf
>L /fh]z s'df/ bf; k|aGws >]0fL @ k|aGws shf{ lgoGq0f
>L /fhg dfgGw/ k|aGws >]0fL ! k|aGws shf{ lgoGq0f
>L lr/g ;/0f dfgGw/ k|aGws >]0fL ! k|aGws shf{ lgoGq0f
>L ;'ge >]i7 k|aGws >]0fL ! k|aGws shf{ lgoGq0f
>L g/]z sfo:y k|aGws k|aGws shf{ lgoGq0f

k"jf{wf/ tyf kl/of]hgf shf{ pkef]Qmf shf{ ljefu
>L lgz]if xl/ /fhe08f/L k|aGws >]0fL @ sf=d'= k"jf{wf/ tyf kl/of]hgf shf{ >L rfFbgL >]i7 k|aGws >]0fL @ k|dv
' pkef]Qmf shf{ ljefu
>L ;l/gf >]i7 k|aGws >]0fL ! k|aGws k"jf{wf/ tyf kl/of]hgf shf{ >L ;lrg cdfTo k|aGws >]0fL ! k|aGws - pkef]Qmf shf{ ljefu
>L /lj e6\6 k|aGws >]0fL ! k|aGws k"jf{wf/ tyf kl/of]hgf shf{

shf{ hf]lvd cg'kfngf ljefu
>L efis/ cj:yL k|aGws >]0fL @ sf=d'= k|dv
' hf]lvd Joj:yfkg >L cGh'nL >]i7 k|aGws >]0fL @ k|dv
' cg'kfngf ljefu

sDkgL ;lrjfno ;~rfng hf]lvd ljefu

>L ljZjk|sfz kf}8n
] k|aGws >]0fL @ sDkgL ;lrj >L ;+lbk s'df/ l;Ub]n k|aGws >]0fL @ k|dv
' ;~rfng hf]lvd

cN6/g]6 Rofgn tyf Aofs clkm; xa ;"rgf ;'/Iff ljefu
>L lbu]Gb| rGb k|aGws >]0fL ! k|dv
' cN6/g]6 Rofgn tyf Aofs clkm; xa >L k|jz ] kf}8n
] k|aGws >]0fL ! ;"rgf ;'/Iff clws[t

/0fgLlt ljefu ljk|i] f0f Jofkf/ s]Gb|
>L ;'zLn kf}8o
\ fn k|aGws >]0fL ! k|aGws /0fgLlt ljefu >L dlgiff >]i7 k|aGws >]0fL ! k|dv' ljk|i] f0f Jofkf/ s]Gb

shf{ k|zf;g ljefu
>L /lag al/of k|aGws >]0fL ! k|dv' shf{ k|zf;g ljefu
 jflif{s k|ltj]bg 229

k|b]z k|d'v tyf Sn:6/ k|d'v

gfd kb :yfg e"ldsf k|b]z
>L lbks s'df/ >]i7 k|aGws >]0fL # ;]G6«n Sn:6/ sfof{no, sf]zL k|b]z Sn:6/ k|d'v tyf k|b]z k|d'v sf]zL
>L tf]k k|;fb cu:tL k|aGws >]0fL ! Sn:6/ sfof{no, sf]zL Sn:6/ Sn:6/ k|d'v sf]zL
>L u'? /fh /]UdL k|aGws >]0fL ! Sn:6/ sfof{no, d]rL Sn:6/ Sn:6/ k|d'v sf]zL

>L lgltg gGbjfgf k|aGws >]0fL @ ;]G6«n Sn:6/ sfof{no, dw]z k|b]z Sn:6/ k|d'v tyf k|b]z k|d'v dw]z
>L o'j/fh l;Ub]n k|aGws >]0fL ! Sn:6/ sfof{no, hfgsL Sn:6/ Sn:6/ k|d'v dw]z
>L lbg]z clwsf/L clws[t >]0fL @ Sn:6/ sfof{no, ldlynf Sn:6/ Sn:6/ k|d'v dw]z

>L 6]s /fh e6\6 k|aGws >]0fL $ ;]G6«n Sn:6/ sfof{no, afudtL k|b]z Sn:6/ k|d'v tyf k|b]z k|d'v afudtL
>L xl/ k|;fb sf]O{/fnf k|aGws >]0fL # Sn:6/ sfof{no, knf~rf]s Sn:6/ Sn:6/ k|d'v afudtL
>L cldt s]=;L k|aGws >]0fL # Sn:6/ sfof{no, k"mnrf]sL Sn:6/ Sn:6/ k|d'v afudtL
>L lnnf k|;fb cf]emf k|aGws >]0fL @ Sn:6/ sfof{no, dgsfdgf Sn:6/ Sn:6/ k|d'v afudtL
>L k|t'n e6\6 k|aGws >]0fL @ Sn:6/ sfof{no, kz'klt Sn:6/ Sn:6/ k|d'v afudtL
>L k|lag vgfn k|aGws >]0fL @ Sn:6/ sfof{no, lzjk'/L Sn:6/ Sn:6/ k|d'v afudtL
>L k|Hjn s'df/ ;'j]bL k|aGws >]0fL @ Sn:6/ sfof{no, :joDe" Sn:6/ Sn:6/ k|d'v afudtL

>L xl/ 9sfn k|aGws >]0fL ! ;]G6«n Sn:6/ sfof{no, u08sL k|b]z Sn:6/ k|d'v tyf k|b]z k|d'v u08sL
>L lgzfGt k|wfg k|aGws >]0fL ! Sn:6/ sfof{no, Jof; Sn:6/ Sn:6/ k|d'v u08sL

>L dw' hª sfsL{ k|aGws >]0fL ! ;]G6«n Sn:6/ sfof{no n'lDagL k|b]z Sn:6/ k|d'v tyf k|b]z k|d'v n'lDagL
>L lagf]b s'df/ dxt k|aGws >]0fL @ Sn:6/ sfof{no, l;4afaf Sn:6/ Sn:6/ k|d'v n'lDagL
>L cfsfz lbk >]i7 k|aGws >]0fL ! Sn:6/ sfof{no, afu]Zj/L Sn:6/ Sn:6/ k|d'v n'lDagL
>L d'/f/L k|;fb cof{n k|aGws >]0fL ! Sn:6/ sfof{no, b]]pv'/L Sn:6/ Sn:6/ k|d'v n'lDagL

>L tk]Gb| s'Fj/ clws[t >]0fL @ Sn:6/ sfof{no, /f/f Sn:6/ Sn:6/ k|d'v tyf k|b]z k|d'v s0ff{nL

>L cl:dg s'df/ a:g]t k|aGws >]0fL ! ;]G6«n Sn:6/ sfof{no, ;'b"/klZrd k|b]z Sn:6/ k|d'v tyf k|b]z k|d'v ;'b"/klZrd
230 glan a}+s lnld6]8

zfvf sfof{nox?
k|wfg sfof{no M glan ;]G6/, lj0ffdfu{, tLgwf/f, b/af/dfu{
kmf]gM $@@!&!*, $@@&!*! kf]=a=g+=M #&@(, sf7df8f}+ ˆofS;M $@@^()%
6]n]S;M @$#! NABILH NP, l:jˆ6M NARBNPKA
sf]zL k|b]z
zfvf lhNnf ;Dks{ zfvf k|aGws
lj/f6gu/ zfvf df]/ª 021-516213 ;dL/ >]i7
O6x/L zfvf ;'g;/L 025-580741 /fh]g a:g]t
w/fg zfvf ;'g;/L 025-530130 pHHfjn e08f/L
ljtf{df]8 zfvf emfkf 023-533727 lg:rn sfsL{
bds zfvf emfkf 023-575190 gf/fo0f k|;fb 9sfn
vfFbjf/L zfvf ;+v'jf;ef 029-560873 k|lbk a:g]t
rGb|u9L zfvf emfkf 023-454021 ljzfn ljqmd sfsL{
pnf{af/L zfvf df]/ª 021-540929 xh]Gb| ;+u|f}nf
lj/f6rf]s zfvf df]/ª 021-545639 ufoqL 9sfn
Og?jf zfvf ;'g;/L 025-566098 l6sf /fh n'·]nL
b'xaL zfvf ;'g;/L 025-543302 k'?iff]Qd e6\6/fO{
lxn] zfvf wgs'6f 026-540708 /f]zg e'h]n
dx]Gb|rf]s zfvf df]/ª 021-590294 ;'af; cfrfo{
t/x/f zfvf ;'g;/L 025-475301 clg; cf]emf
s~rgaf/L zfvf df]/ª 021-460426 :d[lt bfxfn
lj/f6gu/ k'iknfn rf]s zfvf df]/ª 021-450447 ;Gtf]if sf]O/fnf
Onfd zfvf Onfd 027-524639 /~hg g]kfn
em'Dsf zfvf ;'g;/L 025-562707 df]gL yfkf If]qL
sfFs/le6\6f zfvf emfkf 023-590886 ;lGbkf e6\6/fO{
;'?·f zfvf emfkf 023-556280 cr{gf bfxfn
ef]hk'/ zfvf ef]hk'/ 029-420713 ;'dg r'8fn
O6x/L – klZrd nfOg zfvf ;'g;/L 025-582411 ;'hg ltldlN;gf
;fª\u'/Lu9L zfvf wgs'6f 025-400078 cflzif bfxfn
5y/ zfvf t]x|y'd 026-420005 s[i0f s'df/ ;fx
;fNkfl;ln5f] zfvf ef]hk'/ 9841660142 ;'hg /fO{
lkmSsn zfvf Onfd 027-540595 k|bLk Gof}kfg]
lj/f6gu/ – /ª]nL /f]8 zfvf df]/ª 021-590304 /]0f' k|wfg
w/fg – dx]Gb|ky zfvf ;'g;/L 025-275345 ej]z a:g]t
ljtf{df]8 – la=Pg=;L zfvf emfkf 023-545724 ;Gtf]if ladnL
/fhf/fgL zfvf wgs'6f 026-411062 lja]s rf}w/L
km]bfk zfvf t]x|y'd 026-681031 d's'Gb e't]{n
;+qmflGt ahf/ zfvf t]x|y'd 026-680052 lagd >]i7
kfFrvkg zfvf ;+v'jf;ef 029-411084 ;'/]z a'9fyf]sL
l;+w'jf zfvf wgs'6f 026-404169 e/t ef/tL
sl;{of zfvf df]/ª 021-565038 ljsf; bfxfn
lkmlbd zfvf kfFry/ 024-523081 lalkg l/hfn
lbSt]n zfvf vf]6fª 9849382685 l8NnL axfb'/ sfsL{
ufO{3f6 zfvf pbok'/ 035-421172 ;}n]Gb| lu/L
s6f/L zfvf pbok'/ 035-450355 b'uf{ axfb'/ sfkm\n]
gfDr] ahf/ zfvf ;f]n'v'Da' 9843101599 lanf]g nfjtL
k"jf{~rn ljZjljBfno df]/∙ 9842248276 uf}/a af:tf]nf
 jflif{s k|ltj]bg 231

dw]z k|b]z
zfvf lhNnf ;Dks{ zfvf k|aGws
nxfg zfvf l;/xf 033-563010 ;'gLn hL=;L=
cgf{df zfvf l;/xf 9844260155 lbjfs/ nfn s0f{
jL/u~h zfvf k;f{ 051-521476 ljz]if b}j1
kfj/ xfp; rf]s zfvf k;f{ 051-525449 ;Gtf]if s'df/ ;fx
hgsk'/ zfvf wg'iff 041-590708 /fd k|;fb nfdL5fg]
l;d/f zfvf af/f 053-520624 cg'k k|;fb bjf8L
xl/jg zfvf ;nf{xL 046-530760 pT;j k|;fb la8f/L
alb{af; zfvf dxf]Q/L 044-550733 x]dGt sfsL{
ldr{}of zfvf l;/xf 033-550590 ;+ho s'df/ ofbj
rGb|k'/ zfvf /f}tx6 055-540030 b]h]Gb| /fO{
l;/xf zfvf l;/xf 033 520591 cd/ axfb'/ yfkf
uf]nahf/ zfvf l;/xf 033-540401 /f]zg v8\sf
hLtk'/ zfvf af/f 051-590504 ;'bz{g cof{n
lghu9 zfvf af/f 053-540278 /fh]z rf}w/L
9Ns]a/ zfvf wg'iff 9845256085 /GwL/ s'df/ la6\6'
dx]Gb|gu/ wg';f zfvf wg'iff 041-591193 lg/Ghg kf]v/]n
a|Dxk'/L zfvf ;nf{xL 9854089099 j[z]if l;+x 7fs'/
sf}8]gf zfvf ;nf{xL 9852043860 lw/h rf}/l;of
lji0f' zfvf ;nf{xL 9842871602 e/t v8\sf
wgf}hL zfvf wg'iff 9813094594 s}nfz ld>
rGb|gu/ zfvf ;nf{xL 9854020034 /fd z/0f ofbj
hgsk'/ – efg'rf]s zfvf wg'iff 041-590548 lszf]/ s'df/ ;fx
dn·jf zfvf ;nf{xL 046-521706 clelht ;'j]bL
/fhlj/fh zfvf ;Kt/L 031-530045 ;Gtf]if /fpt
jL/u~h afO kf; zfvf k;f{ 051-523689 s[i0fx/L e08f/L
k/jfgLk'/ zfvf af/f 051-410069 lbj; s'df/ ;/fkm
b]jfxL uf]gfxL zfvf /f}tx6 9845527613 cldt ofbj
nfnaGbL zfvf ;nf{xL 046-590010 zlz vltj8f
a/xyjf zfvf ;nf{xL 9854089099 /fd afa' yfkf
sn}of zfvf af/f 053-590331 jL/]Gb| k|;fb k6]n
uf}zfnf zfvf dxf]Q/L 044-556170 cGhg lwtfn
u?8f zfvf /f}tx6 9851206050 ljZjgfy ofbj
s~rgk'/ zfvf ;Kt/L 9817227204 ;'/h s'df/ 7fs'/
hn]Zj/ zfvf dxf]Q/L 044-590069 /fd z+s/ ;fx

afudtL k|b]z
zfvf lhNnf ;Dks{ zfvf k|aGws
sf]6]Zj/ zfvf sf7df8f}+ 01-460021 l;vf s6jfn
lah'nL ahf/ zfvf sf7df8f}+ 014-790770 /ljg zfSo
Go"/f]8 zfvf sf7df8f}+ 014-224592 k|LtL l;+x
tLgwf/f zfvf sf7df8f}+ 014-227180 ljho k|;fb kf}8]n
lqk'/]Zj/ zfvf sf7df8f}+ 014-117014/17 ;'dg lg/f}nf
gofF afg]Zj/ zfvf sf7df8f}+ 014-485212 ljsf; rf}w/L
7d]n zfvf sf7df8f}+ 014-212167 ;Gtf]if s'df/ lqtfn
sflGtky zfvf sf7df8f}+ 001-239204 clgdf e08f/L
232 glan a}+s lnld6]8

cgfdgu/ zfvf sf7df8f}+ 015-706884 ;+ho lu/L

e]8fl;+x zfvf sf7df8f+} 9841575599 leS6/ /fd >]i7
z+vd'n zfvf sf7df8f}+ 015-910764 lhjg afa' >]i7
306f3/ zfvf sf7df8f+} 014-233780 lji0f'x/L clwsf/L
lvrfkf]v/L zfvf sf7df8f}+ 014-241368 ;Gtf]if k|;fb kf08]
s'df/Lkf6L @ zfvf nlntk'/ 015-553011 b]j/fh cfrf{o
w'Gr] zfvf /;'jf 010-540015 /h]z e]6'jfn
Odf8f]n zfvf nlntk'/ 015-201404 ;/f]lhgL g]kfn
e'Dn' zfvf sfe|]knf~rf]s 9851138695 zf/bf k|;fb e6\6/fO{
dlG8vf6f/ zfvf sf7df8f}+ 9841269285 ;lagf l3ld/]
dsjfgk'/u9L zfvf dsjfgk'/ 057-621130 k'ik/fd dxtf]
l6d'/] zfvf /;'jf 010-543022 /fh]Gb« kf08]
hf]/kf6L zfvf sf7df8f}+ 014-470498 cf:yf zfx
dxf/fhu~h zfvf sf7df8f+} 014-720870 df]gf zdf{
nlntk'/ zfvf nlntk'/ 015-453960 ;f]gL ah|frfo{
x]6fF}8f zfvf dsjfgk'/ 057-524667 ljzfn 8+uf]n
gf/fo0fu9 zfvf lrtjg 056-523033 slkn s]=;L
xnrf]s zfvf sf7df8f}+ 014-033553 k|lbk xdfn
sf}zn6f/ zfvf eQmk'/ 016-6635184 cf]Dfsf/ sfkm\n]
rfalxn zfvf sf7df8f+} 014-464470 lalgtf >]i7
d}ltb]jL zfvf sf7df8f}+ 014-543706 s[i0f k|;fb nD;fn
afnfh' zfvf sf7df8f+} 014-388915 pQd s]=;L
s"n]Zj/ zfvf sf7df8f}+ 014-287576 ;dL/ rGb| zdf{
;ftbf]af6f] zfvf nlntk'/ 015-152262 alatf sF'j/
rl/sf]6 zfvf bf]nvf 049-421882 /jLGb« s'df/ s]=;L
w'lnv]n zfvf sfe]|knf~rf]s 011-490731 k|;g k|wfg
wfkf;L zfvf sf7df8f}+ 014-384990 ljsf; >]i7
l;gfd·n zfvf sf7df8f}+ 014-110850 /Tgsnf /fjn
Ujf{sf] zfvf nlntk'/ 01-541590 lg/h /fh e08f/L
cTt/v]n zfvf sf7df8f+} 014-912990 vu]Gb« af:sf]6f
6Ff8L zfvf lrtjg 056-560591 wd{ /Tg dxh{g
sn+sL zfvf sf7df8f+} 015-234706 /fh bLk pk]|tL
;'o{ljgfos zfvf eQmk'/ 015-708020 ljij l3ld/]
sfF8f3f/L zfvf sf7df8f}+ 014-993004 k|la0f zfSo
rfkfufpF zfvf nlntk'/ 01-5265381 /rgf k/fh'ln
e+};]kf6L zfvf nlntk'/ 015-591469 ;fu/ ltldNl;gf
uh'/L zfvf wflbª 01-402426 ljZjf; >]i7
k;f{ zfvf lrtjg 056-582801 lagf]b lwtfn
kgf}tL zfvf sfe|]kfnf~rf]s 011-441063 afn uf]kfn dfgGw/
uN5L zfvf wflbª 010-403197 Cife >]i7
xfQLuf}F8f zfvf sf7df8f}+ 014-379297 vu]Gb« axfb'/ kf}8]n
sdnljgfos zfvf eQmk'/ 016-620297 lgd{n s'df/ >]i7
ag]kf zfvf sfe]|knf~rf]s 011-660168 dl0fnfn >]i7
kfFrvfn zfvf sfe|]knf~rf]s 011-499472 ?k]z tfd|fsf/
skg zfvf sf7df8f}+ 014-813113 cfef /fgf
sLlt{k'/ zfvf sf7df8f+} 015-906226 /]vf k|wfg
xflsdrf]s zfvf lrtjg 056-594724 k'/g k|;fb kf}8]n
ef6e6]gL zfvf sf7df8f+} 014-446397 k|zfGt gfy pk|]tL
 jflif{s k|ltj]bg 233

w'Daf/fxL zfvf sf7df8f}+ 014-241648 t]h e6\6

gf/fo0fu9 -sdngu/_ zfvf lrtjg 056-571520 czf]s skfnL
g}sfk zfvf sf7df8f}+ 014-117264 x'dfsfGt kf7s
b'jfsf]6 zfvf eQmk'/ 016-635731 ;d'Gb« l;njfn
x]6f}8f -lr;fkfgL_ zfvf dsjfgk'/ 057-590556 lbks l3ld/]
u'l;+·n zfvf nlntk'/ 9851067927 cg'k vgfn
7}j zfvf nlntk'/ 015-15914100 ;hgL dfgGw/
uf]+ua' hfNkf zfvf sf7df8f+} 014-355948 ;'hg :yflkt
h/ª\v' zfvf sf7df8f}+ 014-025557 /f]hgL s]=;L
k|ofu kf]v/L zfvf nlntk'/ 015-913698 l/SsL dxh{g
ynL zfvf sf7df8f}+ 014-813113 clgtf /fodfemL
eG8f/f zfvf lrtjg 9851155659 lg:rn yfkf
bxrf]s zfvf sf7df8f}+ 9851150844 lagf]b bfxfn
d'nkfgL zfvf sf7df8f}+ 01-4160170 of]u]z >]i7
8Nn' zfvf sf7df8f}+ 9808556699 /fd rGb« clwsf/L
;fFv' zfvf sf7df8f}+ 9841239828 ;GgL dxh{g
d·nahf/ zfvf nlntk'/ 9841633097 :jL6L l;+x
a6\6f/ zfvf g'jfsf]6 010-560256 >L/fd g]kfn
kmlk{· zfvf nlntk'/ 015-590028 cg'kdf /]UdL k/fh'nL
;Nnf3f/L zfvf eQmk'/ 016-613170 ho/fd s]=;L=
jg:ynL zfvf sf7df8f}+ 014-890016 lab'/ lg·n]v'
gofF ahf/ zfvf sf7df8f}+ 014-383768 cd[tnfn >]i7
nflhDkf6 zfvf sf7df8f}+ 014-376565 ldln >]i7
g/]kmfF6 zfvf sf7df8f+} 015-149338 cf:yf sfsL{
;fg]kf zfvf nlntk'/ 015-546010 /rgf rfln;]
6f]vf zfvf sf7df8f+} 014-381150 cg'/fu 1jfnL
Rofdfl;· zfvf eQmk'/ 016-620425 b]jL yfkf
tftf]kfgL zfvf l;Gw'kfNrf]s 011-480005 /fh' sfsL{
ltnu+uf zfvf sf7df8f}+ 985206291 lg/fhg 9'·fgf
vf]sgf zfvf nlntk'/ 015-591644 /f]zg Gof}kfg]
l7dL zfvf eQmk'/ 01-634230 ljgf sf]O/fnf a/fn
ldqkfs{ zfvf sf7df8f}+ 014-482692 ljlbt j}2
sfnLdf6L @ zfvf sf7df8f+} 014-277298 s]zj uf}td
af}4 /fdlx6L zfvf sf7df8f}+ 01-4918159 ;Demgf k'8f;}gL
afx|la;] zfvf l;Gw'kfNrf]s 011-480005 hLjg s[i0f kf}8]n
aNv' zfvf sf7df8f+} 015-195123 gLnf l/hfn
l;?6f/ zfvf eQmk'/ 9858422541 >Ls[i0f kf}8]n
k'tnL;8s zfvf sf7df8f+} 9856045805 ljgo b]jsf]6f
afu8f]n zfvf sf7df8f+} 9848424980 zs'Gtnf e6\6
afkmn zfvf sf7df8f+} 9841677802 /f]lhgf >f]i7
e∙fn zfvf sf7df8f+} 9803000007 ;ld/ zfSo
zflGtgu/ zfvf sf7df8f+} 9851098227 ;'hftf uf}td
Rof;n zfvf sf7df8f+} 9851155880 /d]z dfgGw/
hfjnfv]n zfvf sf7df8f+} 9849403462 cg'k yfkf
;fdfv';L zfvf sf7df8f+} 9849056988 ;'bz{g kg]?
a'9flgns07 zfvf sf7df8f+} 9841533210 ;Ktl;+x tfdf∙
wflb∙ zfvf wflb∙ 9851084994 /fd]Zj/ l3ld/]
dR5]ufFp zfvf sf7df8f+} 9851211809 laGb' dxh{g
234 glan a}+s lnld6]8

u08sL k|b]z
zfvf lhNnf ;Dks{ zfvf k|aGws
n]vgfy zfvf sf:sL 061-411445 lbks 9'∙fgf
lrKn]9'·f zfvf sf:sL 061-583134 km8]Gb« h∙ u'?∙
kf]v/f zfvf sf:sL 061-525715 k|bLk kxf/L
afun'· zfvf afun'· 068-522194 ljsfz kf}8]n
uf]vf{ zfvf uf]vf{ 064-401529 gf/fo0f e6\6
a]lz;x/ zfvf nDh'· 066-520805 ;'dg ;'a]bL
n]s;fO8 zfvf sf:sL 061-454268 ;'af; kf}8]n
bdf}nL zfvf tgx'F 065-565527 lji0f' /fh /fodfemL
tfn rf]s zfvf sf:sL 061-561844 :jfut cfrfo{
au/, kf]v/f zfvf sf:sL 061-553472 lbgfgfy ltjf/L
cd/ l;+x rf]s zfvf sf:sL 061-550108 ch'{g dxt
b'n]uf}8f zfvf tgxF' 065-414473 k|bLk kf}8]n
la/f}6f zfvf sf:sL 061-457892 pbo/fh vgfn
jflnª zfvf :ofª\hf 063-440001 ;'lgn uf}td
kf]v/f dfn]kf6g zfvf sf:sL 061-587084 zf]ef sf]O/fnf
s'Zdf zfvf kj{t 067-421327 clgn e'iffn
cfa' v}/]gL zfvf tgx'F 065-590215 lbjz sfkm\n]
u}F8fsf]6 zfvf gjnk/f;L k"j{ 078-501920 uLtf pk|]tL
bNbn] zfvf gjnk/f;L k"j{ 068-575570 k|sfz Gof}kfg]
sfjf;f]tL zfvf gjnk/f;L k"j{ 078-541186 dlGhn b'nfn
a'lnª\6f/ zfvf gjnk/f;L k"j{ 9851019461 k|sfz l;+x
unsf]6 zfvf afun'· 068-412015 ;'Gb/ ;fksf]6f
cr{naf]6 zfvf sf:sL 068-591801 ljzfn a/fn

n'lDagL k|b]z
zfvf lhNnf ;Dks{ zfvf k|aGws
a'6jn zfvf ¿kGb]xL 071-541059 ;lds /]UdL
enjf8L zfvf ¿kGb]xL 071-560357 nId0f kGyL
e}/xjf zfvf ¿kGb]xL 071-574041 u+uf /fd Gof}kfg]
;'Gfjn zfvf gjnk/f;L klZrd 78570506 afn s[i0f k/fh'nL
;Ddl/dfO{ zfvf ¿kGb]xL 9857017516 ca/f/ cxdb vfg
abf{3f6 zfvf gjnk/f;L klZrd 078-590961 uf]ljGb uf}td
dl0fu|fd zfvf ?kGb]xL 071-561257 lbks a:ofn
v}/]gL zfvf ?kGb]xL 071-577241 xf]dsfGt Gof}kfg]
g]kfnu~h @ zfvf afFs] 081-415021 cf]h:jL vgfn
vh'/f zfvf afFs] 081-560429 zld{nf /fhe+8f/L
5qu~h zfvf c3f{vfFrL 077-690436 lhjg vgfn
xfk'/] zfvf bf· 082-403056 kf]zg nfld5fg]
g]kfnu~h zfvf afFs] 081-534221 cg'k cf]emf
t'n;Lk'/ zfvf bf· 082-522673 ;'wL/ e08f/L
3f]/fxL zfvf bf· 082-561686 ljj]s kf08]
sf]xnk'/ zfvf afFs] 081-541726 /fwf s[i0f kf]v/]n
ndxL zfvf bf· 082-540848 pT;j >]i7
 jflif{s k|ltj]bg 235

rGb«f}6f zfvf slknj:t' 076-540661 lbg]z rGb« 1jfnL

sflnsfgu/ zfvf ?kGb]xL 071-438031 lbjz s'df/ >]i7
u'nl/of zfvf alb{of 084-420402 a]b k|sfz a8'
tD3f; zfvf u'NdL 079-590101 ;'/h e08f/L
km/;l6sf/ zfvf ?kGb]xL 071-400143 cRo't e08f/L
af0fu+uf zfvf slknj:t' 076-550003 gf/fo0f If]qL
n'lDagL zfvf ?kGb]xL 9842977244 ljd]z kf08] If]qL
/fdu|fd zfvf gank/f;L klZrd 078-590152 cflzif kGyL
tf}lnxjf zfvf slknj:t' 076-590044 cfsfz k'/L
afF;u9L zfvf alb{of 084-400194 ;'hggfy /]UdL
a'6jn rf}/fxf zfvf ?kGb]xL 071-532621 clk{t s'df/ h};jfn
tfg;]g zfvf kfNkf 075-590101 o'j/fh sfsL{
d'lu{of zfvf ?kGb]xL 9806922883 of]u]Gb« >]i7
;'Vvfgu/ zfvf ?kGb]xL 071-544845 ;'lgtf zfSo
efg'eQm rf]s zfvf afFs] 081-531081 e'jg kf08]
gf/fo0fk'/ zfvf bf· 082-530295 gd|tf >]i7
;lGwvs{ zfvf c3f{vfFrL 077-420965 8f]n /fh Gof}kfg]

s0ff{nL k|b]z
zfvf lhNnf ;Dks{ zfvf k|aGws
d'l;sf]6 zfvf ?s'd klZrd 088-530364 ldg /fh clwsf/L
l;Ghf zfvf h'Dnf 9858058888 /f]zg xdfn
;'v]{t zfvf ;'v]{t 083-521484 s[i0f k'8f;}gL
a/fx tfn zfvf ;'v]{t 9858053707 /lag s]=;L
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