sDkgL P]g, @)^# cGtu{t :yflkt / a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# adf]lhd sfdsf/f]jf/ ug{

O{hfhtkq k|fKt
lalk8An' n3'ljQ ljQLo ;+:yf lnld6]8
BPW Laghubitta Bittiya Sanstha Ltd
/lhi68{÷skf]{/]6 sfof{no M j8f g+= *, ag]kf, sfe|]knf~rf]s
kmf]g g+= M)!–!^^)!(^
Email: [email protected], URL : www.bpwlaghubitta.com.np
sf]
-lwtf]kq ;DaGwL P]g, @)^# sf] bkmf #) tyf sDkgL P]g, @)^# sf] bkmf @# cGtu{t k|sflzt_
ljj/0f–kq
sDkgLn] o; ljj/0fkq dfkm{t cfˆgf] hf/L k"FhL ?= #,)),)),)))÷–-cIf/]kL] ltg s/f]8 ?k}+of dfq_ sf] #@=##Ü n] x'g cfpg] ?=(&,)),))).– -cIf/]kL
;GtfgAa] nfv ?k}+of dfq_ /sd a/fa/sf] k|lt z]o/ ?= !)).– c+lst b/sf] (&,))) lsQf ;fwf/0f z]o/ dWo] hf/L kF"hLsf] )=%)Ü n] x'g cfpg] !,%))
lsQf z]o/ sd{rf/Lx? tyf ;j{;fwf/0fnfO{ 5'§ofPsf] z]o/ dWo]sf] %Ü n] x'g cfpg] $,*%) lsQf z]o/ ;fd'lxs nufgL sf]ifsf] nflu tyf !) k|ltzt
n] x'g cfpg] (,&)) lsQf z]o/ g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 >d :jLs[lt k|fKt u/L ljb]zdf /f]huf/L ul//x]sf g]kfnLx?sf nflu ;'/lIft u/L
afFsL /xg] *),(%) lsQf ;fwf/0f z]o/x? ;j{;fwf/0fsf nflu lwtf]kq btf{ tyf lgisf;g lgodfjnL, @)&# -5}7f}F ;+zf]wg ;lxt_ / lwtf]kq lgisfzg
tyf afF8kmfF8 lgb]{lzsf, @)&$ -5}7f}F ;+zf]wg ;lxt_ sf] clwgdf /xL lgisf;g ul/g]5 .
sDkgLsf] g]6jy{ ;DaGwL tflnsf M
jf:tljs ckl/is[t k|If]lkt
cf=j=
ljj/0f cf=j= cf=j= cf=j= cf=j= cf=j= cf=j= cf=j=
)&%÷)&^ )&^÷)&& )&&÷)&* @)&(÷*) )&(÷)*) )*)÷)*! )*!÷)*@
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klxnf] q}df;
k|lt z]o/ g]6jy{ -?=_ 101.74 85.61 86.78 99.24 86.50 101.19 117.04 127.89
k|lt z]o/ cfDbfgL -?=_ (9.14) (16.06) 1.16 12.47 (12.74) 10.14 15.85 16.67
;+lrt gfkmf÷gf]S;fgL (1,869) (5,129) (4,960) (2,985) (5572.48) (2,808) 291 2,459
- ? xhf/df_
b/vf:t ;fy k|lt ;fwf/0f z]o/ ?= !))÷— c+lst d"Nosf b/n] ztk|ltzt e'QmfgL dfu ul/Psf] .
nufgLdf x'g] hf]lvd ;DaGwL pb\3f]if0f M
lwtf]kqdf ul/g] nufgLdf hf]lvd x'g] ePsf]n] To:tf] hf]lvdsf] d"NofÍg ug]{ k|d'v bfloTj nufgLstf{ :jo+sf] x'g]5 / lwtf]kqsf] lgisf;g d"Non]
;"lrs/0f kZrft\\ lwtf]kq ahf/df x'g] sf/f]af/ d"No ghgfpg] x'Fbf o; ljj/0fkqsf] bkmf u=* k[i7 g+= !# df pNn]lvt hf]lvdx? ;d]tsf] cWoog
u/]/ dfq nufgL ;DaGwL lg0f{o lng ;'emfj ul/G5 .
lgodg lgsfosf] hjfkmb]lxtf g/xg] pb\3f]if0f M
o; ljj/0fkqdf pNn]lvt lwtf]kq ;fj{hlgs lgisf;gsf] nflu tof/ ul/Psf] o; ljj/0fkqnfO{ lwtf]kq ;DaGwL P]g, @)^# adf]lhd g]kfn lwtf]kq
af]8{n] :jLs[lt k|bfg u/]sf] 5 . o;/L af]8{n] ljj/0fkq :jLs[lt k|bfg u/]sf] sf/0faf6 s;}n] klg g]kfn lwtf]kq af]8{, sDkgL /lhi6«f/sf] sfof{no jf
;Da4 cGo lgodg lgsfon] ljj/0fkqdf pNn]lvt s'/fsf] ;Totf jf lgisf;gstf{ jf ljQLo ;+:yfsf] cfly{s ;Ifdtf jf lwtf]kqsf] d" Nosf] af/]df
s'g} k|sf/sf] k|Tofe"lt u/]sf] jf lhDd]jf/L lnPsf] dflgg] 5}g .
;+:yfks tyf ;~rfnsx? / ;+:yfks z]o/wgLx?sf Psf3/sf] ;b:on] o; ljj/0fkq dfkm{t lgisfzg ul/g] k|fylds ;fj{hlgs lgisfzgdf cfj]bg
lbg kfpg] 5}gg\ . ;fy}, o; ljj/0fkq dfkm{t sd{rf/Lx?nfO{ laqmL ljt/0f ul/Psf] z]o/ tyf ;+:yfks z]o/ ;j{;fwf/0fsf nflu lgisfzg ul/Psf]
z]o/ afF8kmFf6 ePsf] ldltn] tLg jif{ k"/f geO{ laqmL ljt/0f ug{ jf x:tfGt/0f ug{ kfOg] 5}g .
o; ljj/0fkq cg';f/ lgisfzg ul/g] ;fwf/0f z]o/sf] nflu lwtf]kq btf{ tyf lgisfzg lgodfjnL, @)&# -5}7f}F ;+zf]wg ;lxt_ df ePsf] Joj:yf
adf]lhd ljQLo ;+:yfsf] /]l6Ë u/fpg' kg]{ ePsf]n] qm]l86 /]l6Ë lgodfjnL, @)^* sf] lgod # adf]lhd g]kfn lwtf]kq af]8{af6 cg'dlt k|fKt qm]l86
/]l6Ë ;+:yf O{qmf g]kfn ln=, l8NnLahf/, sf7df08f}+af6 O:o'/ /]l6Ë u/fO{ æ[ICRANP-IR] BB-” (pronounced as ICRA NP Issuer Rating Double
B Minus)Æ /]l6Ë k|fKt u/]sf] 5 . h;n] sDkgLsf] ljQLo bfloTj axg ug]{ Ifdtfdf dWod hf]lvd -Moderate risk of default regarding timely
servicing of financial obligations_ /x]sf] hgfpFb5 . ;f] /]l6Ë sf] j}wtf cjlw Ps aif{ /xg]5 . qm]l86 /]l6Ë ;DaGwL ljj/0f o; ljj/0fkqsf] bkmf
u=@@-6_ k[i7 g+= #( df pNn]v ul/Psf] 5 .
/]l6Ë k|bfg u/]sf] ldlt M la=;+= @)&*÷!@÷#) -O{=;+=@)@@÷)$÷!#_ /]l6Ë axfn /xg] cjlw M la=;+= @)&(÷!@÷@* -O{=;+= @)@#÷)$÷!!_
g]kfn lwtf]kq af]8{af6 ljj/0fkqdf :jLs[tL k|fKt ePsf] ldlt M @)&(÷)(÷!*
g]kfn /fi6« a}+sdf ljj/0fkq btf{ ePsf] ldlt M @)&(÷!)÷)# sDkgL /lhi6«f/sf] sfof{nodf ljj/0fkq btf{ ePsf] ldlt M @)&(÷!)÷)%
;fwf/0f z]o/sf] laqmL v'Nnf cjlw M
lwtf]kq lgisfzg v'Nnf ldlt M @)&(÷!!÷!* ut]
lwtf]kq lgisfzg aGb x'g] ldlt -l56f]df_ M @)&(÷!!÷@# ut] -a+}lsË ;do kZrft\_
lwtf]kq lgisfzg aGb x'g] ldlt -l9nf]df_ M @)&(÷!@÷)@ ut] -a+}lsË ;do kZrft\_

lwtf]kq lgisf;g tyf laqmL k|aGws

d]uf Soflk6n dfs]{6\; lnld6]8
;fs]6 sDkn]S;, lqk'/]Zj/, sf7df08f}+, g]kfn
kmf]g=g+=M)!–%#^@&&@, %#^@&&%
email: [email protected]
website: www.megacapitalmarkets.com

o; æljj/0f–kqÆ lwtf]kq lgisf;g tyf laqmL k|aGwssf] website: www.megacapitalmarkets.com, lalk8An' n3'ljQ ljlQo ;+:yf lnld6]8sf]
Website : www.bpwlaghubitta.com.np / g]kfn lwtf]kq af]8{sf] website: www.sebon.gov.np af6 ;d]t x]g{ ;Sg' x'g]5 .
v=!= ljj/0fkqdf k|of]u ePsf k|fljlws tyf cGo zAbfjnLsf] kl/efiff M
s_ æljj/0fkqÆ eGgfn] sDkgL P]g, @)^# sf] bkmf @# adf]lhd / lwtf]kq ;DaGwL P]g, @)^# sf] bkmf #)
adf]lhd k|sflzt ljj/0fx? ePsf] k'l:tsfnfO{ ;Demg' kb{5 .
v_ ælwtf]kq lgisf;g tyf laqmL k|aGwsÆ eGgfn] d]uf Soflk6n dfs]{6\; lnld6]8, ;fs]t sDKn]S;, lqk'/]Zj/,
sf7df8f}+nfO{ ;Demg' kb{5 .
u_ æ3 ju{sf] ljQLo ;+:yfÆ eGgfn] a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf $(-$_ adf]lhd
a}+lsË tyf ljQLo sf/f]af/ ug{ ;f]xL P]gsf] bkmf #& adf]lhd g]kfn /fi6« a}+saf6 O{hfhtkq k|fKt ljQLo
;+:yf ;Demg' kb{5 .
3_ æljQLo ;+:yf÷sDkgLÆ eGgfn] lgisf;gstf{ sDkgL lAflk8An' n3'ljQ ljQLo ;+:yf lnld6]8nfO{ hgfpFb5
.
ª_ æ;+:yfks ;+ul7t ;+:yfÆ eGgfn] lAflk8An' n3'ljQ ljQLo ;+:yf lnld6]8df ;+:yfks z]o/ wf/0f ug]{
sDkgLx? ;Demg'k5{ .
r_ æ;+sng s]Gb|Æ eGgfn] ;fj{hlgs lgisf;gsf] nflu tof/ ul/Psf] ljj/0fkq / b/vf:t kmf/d k|fKt ug{
;lsg] tyf b/vf:t kmf/d;fy /sd a'emfpg ;lsg] u/L tf]lsPsf ;+:yfx?nfO{ ;Demg' kb{5 .
5_ ælgisf;g a}+sÆ eGgfn] lgisf;g tyf laqmL k|aGws;Fu ;Demf}tf u/L lwtf]kq lgisf;gsf] qmddf
cfj]bsaf6 k|fKt x'g] /sd hDdf ug{ lhDd]jf/L lng] a}+snfO{ ;Demg' kb{5 .
h_ ælgodg lgsfoÆ eGgfn] g]kfn lwtf]kq af]8{, sDkgL /lhi6«f/sf] sfof{no tyf g]kfn /fi6« a}+snfO{ ;Demg'
kb{5 .
em_ æ;+:yfks, ;~rfns, sfo{sf/L k|d'v tyf Joj:yfkgÆ eGgfn] lAflk8An' n3'ljQ ljQLo ;+:yf lnld6]8sf]
;+:yfks, ;~rfns, sfo{sf/L k|d'v tyf Joj:yfkgnfO{ ;Demg' kb{5 .
`_ æaf]8{Æ eGgfn] g]kfn lwtf]kq af]8{nfO{ ;Demg' kb{5 .
6_ æljQLo ljj/0fÆ eGgfn] ;+ul7t ;+:yfsf] jf;nft, cfo—Joo ljj/0f, gub k|jfx ljj/0f ;Demg' kb{5 .
7_ æv'b ;DklQ -g]6 jy{_Æ eGgfn] sDkgLsf] jf;nftdf /xg] ;DklQsf] s'n hf]8df jfx\o bfloTjnfO{ 36fO{
sfod x'g cfpg] /sd ;Demg' k5{ .
8_ æk|lt z]o/ g]6jy{Æ eGgfn] sDkgLsf] s'n g]6jy{nfO{ s'n ;]o/ ;+Vofn] efu ubf{ cfpg] k|ltKfmnnfO{
;Demg' kb5{ .
9_ æk|lt z]o/ cfDbfgLÆ eGgfn] sDkgLsf] cfDbfgLnfO{ pQm ;+:yfsf] hf/L z]o/n] efu ubf{ cfpg] efukmn
;Demg' k5{ .

v =@=ljj/0fkq tyf b/vf:t kmf/d k|fKt ug{ / b/vf:t ;fy /sd a'emfpg] :yfg M
ljj/0fkq kfOg] :yfgx? M

l;=g+= ljj/0fkq k|fKt ug]{ :yfgsf] gfd / 7]ufgf

!= d]uf Soflk6n dfs]{6\; lnld6]8, lqk'/]Zj/, sf7df8f}+ .
@= lAflk8An' n3'ljQ ljQLo ;+:yf lnld6]8, ag]kf, sfe|]knf~rf]s .

;fy} ljj/0f k'l:tsf d]uf Soflk6n dfs]{6\; lnld6]8sf] j]e;fO{6 www.megacapitalmarkets.com,

lgisf;gstf{ sDkgLsf] j]e;fO www.bpwlaghubitta.com.np jf g]kfn lwtf]kq af]8{sf] j]e;fO{6
www.sebon.gov.np af6 ;d]t o; lgisf;gsf] nflu :jLs[t ljj/0f k'l:tsf x]g{ ;Sg' x'g]5 .

b/vf:t kmf/fd k|fKt ug]{ / b/vf:t a'emfpg] :yfgx? M

j}b]lzs /f]huf/Ldf /x]sf g]kfnLx?sf nflu M
! g]kfn lwtf]kq af]8{af6 :jLs[tL k|fKt u/]sf ;Dk"0f{ l;–cf:af (C-ASBA) ;]jfdf
;xefuL a}+s tyf ljQLo ;+:yfx? / ltgsf zfvf sfof{nox? .
;j{;fwf/0f z]o/wgLx?sf] xsdf M
! g]kfn lwtf]kq af]8{af6 :jLs[tL k|fKt u/]sf ;Dk"0f{ l;–cf:af (C-ASBA) ;]jfdf
;xefuL a}+s tyf ljQLo ;+:yfx? / ltgsf zfvf sfof{nox? .

gf]6M l;l8P; P08 lSnol/Ë lnld6]8åf/f ;~rflnt d]/f] z]o/ (Mero Share) www.meroshare.cdsc.com.np
cgnfOg k|0ffnL dfkm{t klg cfj]bg ug{ ;lsg]5 .
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u=!=lwtf]kq lgisfzg tyf laqmL k|aGwssf] pb\3f]if0f M

xfdLnfO{ lgisf;gstf{ ;+ul7t ;+:yf tyf o;sf ;+:yfks÷;+rfnsx?n] pknAw u/fPsf] ljj/0f tyf
hfgsf/Lx?sf] cfwf/df o; ;+:yfsf] Joj:yfksLo, k|fljlws / cfly{s kIfsf] ljZn]if0ffTds cWoogaf6 xfdL
;Gt'i6 x'g'sf] ;fy} ljj/0fkqdf n]lvPsf cfly{s ljj/0fx? / cGo hfgsf/Lx? tYout, k"0f{ / ;xL b]lvPsf]n]
nufgLstf{x?nfO{ nufgL ;DaGwL lg0f{o lng d2t k'Ug] s'/f k|lt ljZj:t eO{ xfdLn] of] ljj/0fkq :jLs[tLsf
nflu g]kfn lwtf]kq af]8{df ælwtf]kq ;DaGwL P]g, @)^#Æ tyf ælwtf]kq btf{ tyf lgisf;g lgodfjnL, @)&#Æ
cg'?ksf] of]Uotf k'u]sf] k|lta4tfkq (Due Diligence Certificate) k|:t't u/]sf 5f}+ .

u=@=;+ul7t ;+:yfsf] pb\3f]if0f M

u=@= s=;+rfnsx?sf] lhDd]jf/L tyf hjfkmb]lxtf ;DaGwL pb\3f]if0f M

of] ljj/0fkq xfdLn] k'g/fjnf]sg u/L cg'df]bg u/]sf] x'gfn] o; ljj/0fkqdf pNn]v ul/Psf ljj/0f tyf
hfgsf/Lx?sf ;fy} lgisfzg tyf laqmL k|aGwsnfO{ lbPsf] ljQLo ljj/0f, cGo ljj/0f, hfgsf/L tyf
sfuhftx?sf ;Totf / z'4tfk|lt / lwtf]kq btf{ tyf lgisfzg cg'dlt k|of]hgsf nflu g]kfn lwtf]kq af]8{df
k]z ul/Psf] ljj/0fkq / ;f] ;Fu ;DalGwt cGo ljj/0f tyf hfgsf/Lx?sf] z'4tf tyf ;Totfk|lt o; ljj/0fkqdf
x:tfIf/ ug]{ xfdL ;+rfnsx? JolQmut jf ;fd"lxs ?kdf hjfkmb]lxtf axg ub{5f}+ / lwtf]kq lgisfzgsf nflu
tf]lsPsf zt{ tyf cfjZostfx?sf] ;DaGwdf cfjZos hfgsf/L lnO{ xfdL pb\3f]if0f ub{5f}+ sL tf]lsPsf zt{
tyf cfjZostfx? ;a} kfngf u/]sf 5'÷5f}+ / nufgLstf{x?nfO{ nufgL ;DaGwL ;";'lrt lg0f{o lng cfjZos
s'g} ljj/0f, ;"rgf tyf hfgsf/Lx? n'sfPsf 5}gf}+ .

u=@= v=;+ul7t ;+:yfsf] hjfkmb]lxtf ;DaGwL pb\3f]if0f M

o; lalk8An' n3'ljQ ljQLo ;+:yf ln=n] k|sflzt u/]sf] ljj/0fkq, ;fj{hlgs k|:tfj, lj1fkg jf cGo s'g}
;"rgfdf pNn]v ePsf ljj/0fx? afx]s ;+ul7t ;+:yfsf] af/]df k|sflzt cGo s'g} ;"rgf jf hfgsf/Lsf]
hjfkmb]xLtf ;+ul7t ;+:yfdf g/xg] / To:tf] ;"rgf, hfgsf/L jf ljj/0fsf] cfwf/df nufgL u/]df ;f] sf] hf]lvd
nufgLstf{ :jo+n] axg ug'{kg]{5 .

u=@= u=lgodg lgsfosf] lgodg Joj:yfsf] kfngf ;DaGwL pb\3f]if0f M

k|rlnt sfg"g cg';f/ cfkm\gf] pBf]u÷Joj;fo÷;]jf;Fu ;DalGwt lgodg lgsfo -h:t}M sDkgL /lhi6«f/sf]
sfof{no, g]kfn /fi6« a}+s cflb_ sf] ;fj{hlgs lgisfzg tyf cGo lgodg Joj:yf tyf lgb]{zgx?sf] kfngf
u/]sf] s'/fsf] pb\3f]if0f ub{5f}+ . ;fy} ;fj{hlgs lgisfzg k|of]hgsf] nflu tof/ ul/Psf] ljj/0fkq / ;f] df
pNn]lvt ;Demf}tf jf cGo ljj/0fx? g]kfn lwtf]kq af]8{, g]kfn /fi6« a}+s / sDkgL /lhi6«f/sf] sfof{nodf k]z
u/]sf 5f}+ .

u=@=3=;+:yfks, ;+rfns tyf sfo{sf/L k|d'v ;DaGwL pb\3f]if0f M

!= o; sDkgLsf] ;+:yfks, ;~rfns jf k|d'v sfo{sf/L clws[t shf{ ;"rgf s]Gb|sf] sfnf] ;"rLdf /x]sf
5}gg\ .
@= o; sDkgLsf] ;~rfns jf k|d'v sfo{sf/L clws[t sfnf] ;"rLdf /x]sf] cGo ;+ul7t ;+:yfdf ;~rfns
jf sfo{sf/L k|d'v 5}gg\ .
#= ;fj{hlgs lgisfzgdfkm{t ;j{;fwf/0faf6 kF"hL ;+sng u/L j]kQf ePsf jf ;~rfngdf g/x]sf jf
nufgLstf{x?sf] lxt ljk/Lt x'g] sfo{ u/]sf] ;+ul7t ;+:yfsf] ;~rfns jf k|d'v sfo{sf/L clws[t o;
sDkgLsf] ;~rfns jf k|d'v sfo{sf/L clws[t 5}gg\ .
$= lwtf]kq ;DaGwL sfg'g ljk/Lt sfo{ u/]sf] sf/0f lwtf]kq ahf/ jf lwtf]kq Joj;foLsf] cg'dlt vf/]h
ePsf] bz jif{ k"/f gePsf] ;+ul7t ;+:yfsf] ;~rfns jf k|d'v sfo{sf/L clws[t o; sDkgLsf] ;~rfns
jf k|d'v sfo{sf/L clws[t 5}gg\ .
%= o; sDkgLsf] ;~rfns jf k|d'v sfo{sf/L clws[t lwtf]kq ;DaGwL P]gsf] bkmf !)* adf]lhd ;~rfns
jf k|d'v sfo{sf/L x'g cof]Uo /x]sf 5}gg\ .

2
u=#=;+ul7t ;+:yf ;DaGwL hfgsf/L M

u=#=s= ;+ul7t ;+:yfsf] k[i7e"ld

c_ ;+ul7t ;+:yfsf] gfd M ljlk8An' n3'ljQ ljQLo ;+:yf lnld6]8 (BPW Laghubitta Bittiya
Sanstha Limited)
cf_ s'g P]g cGtu{t :yflkt ePsf] ;f] s'/f M o; ljQLo ;+:yf sDkgL P]g, @)^# adf]lhd ldlt
@)&%÷)%÷#! df g]kfn ;/sf/, sDkgL /lhi6«f/sf] sfof{nodf klAns sDkgLsf] ?kdf btf{
ePsf] xf] . a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# cg';f/ ldlt @)&%÷!)÷!& df g]kfn
/fi6« a}+saf6 ljQLo sf/f]af/ ug{ :jLs[lt k|fKt u/L k|b]z :t/sf] æ3Æ ju{sf] ljQLo ;+:yfsf]
x}l;otn] ldlt @)&^÷)!÷)@ ut]b]lv n3'ljQ sf/f]af/ ;~rfng ub}{ cfO/x]sf] 5 .
O_ ;+:yfsf] /lhi68{ 7]ufgf M o; ljQLo ;+:yfsf] /lhi68{ sfof{no ag]kf *, ltgbf]af6f],
sfe|]knf~rf]sdf /x]sf] 5 .
O{_ sf/f]jf/ ug]{ d'Vo :yfg M o; ljQLo ;+:yfsf] sf/f]jf/ ug]{ :yfg g]kfn clw/fHosf] jfudtL k|b]z
/x]sf] 5 . ldlt @)&(÷)^÷!! ut];Ddsf] cBfalws tYof+s cg';f/ o; ljQLo ;+:yfn] b]ze/sf
% j6f zfvf sfof{nox? dfkm{t n3'ljQLo sf/f]jf/ ub}{ cfO{/x]sf] 5 / cfjZostf cg';f/ g]kfn
/fi6« a}+ssf] :jLsl[t lnO{ zfvf, pkzfvf jf cGo sfof{no vf]ln ljQLo sf/f]af/ ug{ ;Sg]5 .
xfn o; ljQLo ;+:yfn] /lhi68{ sfof{nosf] cnfjf b]xfosf :yfgx?df /x]sf] zfvf
sfof{nox?af6 cfkm\gf] n3'ljQ sf/f]af/ ub}{ cfO/x]sf] 5 .
qm=;+= sfof{nosf] gfd sfof{no /x]sf] :yfg
!= zfvf sfof{no, kf6g nlntk'/ dxfgu/kflnsf, nlntk'/
@= zfvf sfof{no, ag]kf ag]kf, sfe|]knf~rf]s
#= zfvf sfof{no, a]qfjtL a]qfjtL, /;'jf
$= zfvf sfof{no, s'l/g3f6 OR5f sfdgf ufFpkflnsf,lrtjg
%= zfvf sfof{no, ;fd/L ;fd/L, dsjfgk'/

p_ ;+ul7t ;+:yfsf] :yfkgf sfnb]lv xfn;Ddsf] ;+lIfKt Oltxf; / ;+ul7t ;+:yfsf] d'Vo p2]Zox?M

sDkgLsf] :yfkgfsfn b]lv xfn;Ddsf] ;+lIfKt Oltxf; b]xfo adf]lhd /x]sf] 5 M

o; ljQLo ;+:yf sDkgL P]g, @)^# adf]lhd ldlt @)&%÷)%÷#! df g]kfn ;/sf/, sDkgL /lhi6«f/sf] sfof{nodf
klAns sDkgLsf] ?kdf btf{ ePsf] xf] . a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# cg';f/ ldlt @)&%÷!)÷!&
df g]kfn /fi6« a}+saf6 ljQLo sf/f]af/ ug{ :jLs[lt k|fKt u/L k|b]z :t/ sfo{If]q ePsf] æ3Æ ju{sf] ljQLo ;+:yfsf]
x}l;otn] ldlt @)&^÷)!÷)@ ut] b]lv n3'ljQ sf/f]af/ ;~rfng ub}{ cfO/x]sf] 5 . o; ljQLo ;+:yfsf
;+:yfksx?df kf6g lahg]z P08 k|f]km]zgn ljdg nufot ;/sf/L, u}/ ;/sf/L, ljleGg a}+s tyf ljQLo ;+:yf
tyf a}+lsË If]q, z}lIfs If]q, s[lif, pBf]u tyf Aofkf/ If]q Pj+ Joj:yfkg If]qdf nfdf] ;do b]lv bvn ePsf
k|ltli7t JolQmx? /xg' ePsf] 5 .

sDkgLsf] k|aGwkqsf] bkmf $ cg';f/ sDkgLsf] d'Vo p2]Zox¿ b]xfo adf]lhd /x]sf 5g\ M

ljQLo ;+:yfsf] k|aGwkqsf] bkmf $ tyf lgodfjnLsf] lgod $ df pNn]v ul/P adf]lhd g]kfn /fi6« a}+s P]g,
@)%*, a}+s tyf ljQLo ;+:yf ;DjGwL P]g @)&#, sDkgL sfg"g tyf cGo k|rlnt sfg"gsf] clwgdf /xL ljQLo
sf/f]af/ ug]{ o; ljQLo ;+:yfsf] d'Vo p2]Zox? b]xfo adf]lhd x'g]5 M

!= ljQLo ;+:yfsf] lgIf]kstf{sf] xs lxtsf] ;+/If0f / ;Da4{g ub}{ :j:y k|lt:kwf{af6 ;j{;fwf/0fnfO{ u'0f:t/Lo
tyf e/kbf]{ ljQLo ;]jf pknAw u/fpg],
@= s[lif, p3f]u, ;]jf, Jofkf/ tyf cGo Joj;flos ?kn] ;DefJo b]lvPsf pTkfbglzn Joa;fosf] :yfkgf,
lasf;, la:tf/, / Ifdtf Pj+ pTkfbsTj a[4Lsf nfuL cfjZos ljQLo ;fwg cfGtl/s tyf afXo ;|f]taf6
h'6fO{ b]zsf] cf}wf]lus, Jofkfl/s Pj+ s[lif If]qsf] ljsf;df ultlzntf Nofpg ;xof]u k'ofpg],

3
#= pknAw l;k, >d tyf k"FhLnfO{ plrt ?kdf kl/rfng u/L u|fdL0f tyf zx/L If]qdf pTkfbg Pj+ /f]]huf/Ld"ns
Joj;fosf] :yfkgf, ;+~rfng, ljsf;, lj:tf/ Pj+ k|j4{g ug]{ / ;f] sfo{sf] nfuL cfjZos ljQLo ;fwg,
k|fljlws tyf Joj:yfksLo k/fdz{ ;]jf, tfnLd tyf k|ljlw pknAw u/fO{ ul/aL lgjf/0fsf nfuL ;lqmo
?kdf ;+nUg eO{ ;xof]u k'¥ofpg],
$= ljQLo ;]jfdf hf]lvd sd ub}{ ljQLo If]qsf] pbf/Ls/0fdf d2t k'¥ofO{ b]zsf] cy{tGqnfO{ ;an
tyf ;'b[9 agfpg ;xof]o k'¥ofpg] ,
%= b]zsf] ;du| ljQLok|0ffnL k|lt ;j{;fwf/0fsf] ljZjf;gLotf clea[4L ug{ ;xof]u k'¥ofpg] .

pm_ ;+ul7t ;+:yfsf] s'g} ;xfos sDkgL ePdf ;f] ;xfos sDkgLsf] gfd, Oltxf; / To;sf d'Vo
p2]Zox?sf ;fy} To;df ePsf] nufgLsf] c+z -k|ltztdf_ M xfn;Dd ;f] gePsf] .

-P_ cGo ljj/0fx? M

-!_ ;+ul7t ;+:yfn] pTkfbg ug]{ j:t' jf k|bfg ug]{ ;]jfx? M
ljQLo ;+:yfn] k|bfg ug]{ d'Vo ;]jfx?df u|fxs ;b:ox?sf] lgIf]k -art_ ;+sng, shf{ k|jfx, n3' ladf,
ljk|]if0f, cGo ljQLo ;]jf, ljQLo ;fIf/tf tflnd, l;k ljsf; tflndx? tyf ;fdflhs pQ/bfloTj
;DjlGw lqmofsnfkx? /x]sf 5g\ . ;fy} ljQLo ;+:yfn] nufgLsf] dfWodaf6 cfkm\gf] k"FhLsf] ;xL pkof]u
ub}{ klg cfO/x]sf] 5 .
-@_ k|of]u ePsf] jf ul/g] k|ljlw M
ljQLo ;+:yf ;]jf k|bfos sDkgL ePsf]n] dfly v08 -!_ df pNn]lvt ;]jf k|bfg ug{ cfjZos k|ljlw
;DkGg /x]sf] 5 . o; ;+:yfn]] Pdlkmg Kn; sf]/ a}+lsË ;km\6j]o/ k|ljlw k|of]u u/L sf/f]jf/ ul//x]sf] 5
.
-#_ s'g} a|f08g]d, k|ltlnkL clwsf/, 6«]8dfs{, Ohfhtkq, k|fljlws ;xof]u ;Demf}tf / ;+ul7t ;+:yf;Fu
;DalGwt af}l4s ;DklQ xs clwsf/ M ;f] gePsf] .
-$_ ;+ul7t ;+:yfn] cf]u6]sf] ahf/ If]q M
ldlt @)&%÷!)÷!& ut] ljQLo ;+:yfsf] ?kdf n3'ljQ sf/f]af/ ug{ g]kfn /fi6« a}+saf6 Ohfhtkq k|fKt
u/L ldlt @)&^÷)!÷)@ ut]b]lv k|b]z :t/sf] æ3Æ au{sf] ljQLo ;+:yfsf] x}l;otn] cfkm\gf] sf/f]af/
;+rfng ub}{ cfPsf] 5 . xfn ljQLo ;+:yfn] % lhNnfx?df % j6f zfvf sfof{nox?, :yfkgf u/L sf/f]af/
u/]sf] 5 . cf=a=@)&*÷)&( sf] r}q d;fGtsf] cjlw ;Dddf ljQLo ;+:yfsf] art ?=$ s/f]8 ^@ nfv
^^ xhf/ ^^ / shf{ ?= ?=!# s/f]8 # nfv %& xhf/ & ;o #! /x]sf] 5 .
-%_ gofF pTkfbg tyf ;]jf ;DaGwL of]hgf M
;do ;fk]If cg';f/ n3'ljQLo ;]jfx? -;b:ox?df n3'shf{ k|jfx / n3'jrt ;+sng, ladf / ljk|]if0f
;]jf cflb_ sf] ljsf; u/L ;DefAo u|fxsx?sf] klxrfg u/]/ cfkm\gf] Aofkf/ lj:tf/ ug]{ of]hgf /x]sf] 5
. ;fy} o; ljQLo ;+:yfsf ;]jf ;DaGwL of]hgf b]xfo adf]lhd /x]sf 5g\ M
 rfn' cfly{s aif{df cGo n3'ljQ ;+:yfsf] pkl:ylt sd ePsf lhNnfx? klxrfg u/L pQm If]qdf
o; ;+:yfsf] sfo{qmd lj:tf/ ug]{ tyf yk lhNnfdf ;+:yfsf] ;]jfx?sf] pko'Qmtfsf] ;DefAotf
cWoog u/L zfvf sfof{no :yfkgf u/L sfo{qmd lj:tf/ ug]{, s]Gb| a}7snfO{ cem k|efjsf/L
agfpg k'gtf{huL tflnd tyf ljQLo ;fIf/tf sIff ;+rfng ug]{, u|fxs ;b:osf] Ifdtf tyf
cfjZostf cflbsf] kof{Kt ljZn]if0f u/]/ u'0f:t/Lo shf{ nufgL ub}{ shf{ sf/f]af/ a[l4 ug]{,
art a[l4df laz]if hf]8 lbg] / art tyf shf{sf gofF ;]jf ljsf; ug]{ nIo lnOPsf] 5 .
 k|aGwkq tyf lgodfjnLdf /x]sf p2]Zo adf]lhd yk sfo{x? ub}{ hfg] nIo /x]sf] 5 .
-^_ pTkfbg tyf ;]jfsf] k|d'v ahf/ / To;sf] dfu / laqmL ljt/0fsf] tl/sf M
ljQLo ;+:yfsf] k|d'v ahf/ g]kfn clw/fHosf] afudtL k|b]z /x]sf] 5 . k|b]z :t/sf] æ3Æ au{sf] ljQLo
;+:yfsf] x}l;otn] cfkm\gf] sf/f]af/ ;+rfng ub}{ cfPsf] 5 . xfn ljQLo ;+:yfn]] % lhNnfx?df % j6f
zfvf sfof{nox? :yfkgf u/L sf/f]af/ u/L cfkm\gf] n3'ljQ ;]jf k|bfg u/]sf] 5 . eljiodf x/]s ju{sf
u|fxsx?sf] cfjZostf cg'?k ;]jfx? pknAw u/fpFb} n}hfg] nIo /x]sf] 5 / g]kfn /fi6« a}+ssf] :jLs[lt
cg'?k yk zfvf, pkzfvf tyf cGo sfof{nox? lj:tf/ ub}{ ljleGg ju{sf u|fxsx?nfO{ ;]jfx? k|bfg
u/fpFb} n}hfg] o; ;+:yfsf] of]hgf /x]sf] 5 .
-&_ pTkfbg÷;+rfng Ifdtf / ;f] sf] pkef]u l:ylt M
a}+s tyf ljQLo ;+:yfx?df nfdf] cg'ej xfl;n ug'{ ePsf ;~rfns÷Joj:yfkg bIftfsf] cfwf/df o;
ljQLo ;+:yfn] :yfkgfsf] 5f]6f] ;dodf g} n3'ljQLo ahf/sf] /fd|f] lx:;f cf]u6\g / cfkm\gf ;]jfu|fxLx?nfO{
/fd|f] ;]jf k|bfg ug{ ;kmn /x]sf] b]lvG5 . o; ljQLo ;+:yfsf] hDdf @) hgf sd{rf/Lx?n] $,)%( hgf

4
 s'n u|fxs ;b:ox?nfO{ ljQLo ;]jf pknAw u/fOPsf] 5 . ;fy}, cf=a=@)&*÷)&( sf] r}q d;fGt
;Dddf s'n lgIf]k -art_ ?=$,^@,^^,)^^÷— / s''n shf{ ;fk6 ?=!#,)#,%&,&#! ÷— /x]sf] 5 .
-*_ sRrf kbfy{sf] >f]t, lsl;d / pknAwtf M
;f] gePsf] .
-(_ u'0f lgoGq0fsf] nflu ul/Psf] Joj:yf M
a}+s tyf ljQLo ;+:yf, z}lIfs If]q, ;/sf/L÷u}/ ;/sf/L ;]jf, pBf]u Pj+ Aofkfl/s If]qdf nfdf] cg'ej
xfl;n ug'{ ePsf ;~rfns÷Joj:yfkg ;d"x ;]jfu|fxLx?sf] u'0f:t/Lo ;]jf, ;'ljwf tyf ;Gt'li6sf] nflu
;b}j tTk/ /x]sf 5g\ . :t/Lo n3'ljQ ;]jfsf nflu u|fxs ;]jf ljefu :yfkgf u/L ;+rfngsf ;fy}
sfo{qmd tyf u|fxs ;+/If0f ljefu :yfkgf u/L u|fxsx?sf] u'gf;f] ;d]t ;'gL ;dfwfg ug{] ul/Psf] 5 .
-!)_ cg';Gwfg tyf ljsf; M
g]kfnsf] a}lsË tyf ljQLo If]qdf k|lt:kwf{Tds l:ylt /x]sf] cfhsf] k[i7e"lddf ljQLo ;+:yfn] cg';Gwfg
tyf ljsf;nfO{ pRr k|fyldstf lbO{ ;f] sfo{sf] nflu 5'§} clws[t lgo'Qm ug]{ of]hgf /x]sf] 5 . h;n]
ubf{ gofF ;]jfx?sf] ljsf; dfq geO{ xfn k|bfg ul/Psf ;]jfx?df ;do ;fk]If ?kdf cfjZos
kl/dfh{gx? ug]{, gofF ;]jfx?sf] pko'Qmtfsf] ;DaGwdf Joj:yfkgnfO{ ;'emfj pknAw u/fpg]5 . ;fy}
ljQLo ;+:yfn] u|fxs ju{df gofF lgIf]ksf] of]hgfx?, u|fxsd'vL ;/n shf{ ;'ljwf / ljZj;lgo gofF
k|ljlwsf] k|of]u u/L cfˆgf] u|fxsx?nfO{ k|lt:kwf{Tds Pj+ u'0f:t/Lo ;]jf k|bfg ug]{ nIo /fv]sf] 5 .
-!!_ ljut !@ dlxgfsf] cjlwdf ;+:yfsf] ;+rfngdf c;/ kg]{ u/L ePsf] afwf, Jojwfg M
ljZjAofkL dxfdf/Lsf] ?kdf km}lnPsf] sf]le8 !( n] ubf{ cy{tGqnfO{ g} k|efljt kf/]sf] / g]kfn klg
o;af6 hf]lug ;s]sf] 5}g, o; ljifd kl/l:yltdf b}lgs ?kdf ;+rfng ug'{ kg]{ Aofkf/, Joj;fo, pBf]u
wGbf nfdf] ;do ;Dd aGb x'Fbf n3'ljQ ljQLo ;+:yfnfO{ ;d]t o; dxfdf/Ln] g/fd|f] k|efj kf/]sf] 5 .
cy{tGqsf] ;du| If]qdf kg{ uPsf] c;/n] shf{ c;'nL k|s[ofdf kg{ ;Sg] hf]lvd oyfjt /xg]5 / u|fxssf]
Joj;fodf cfPsf] dGbLsf sf/0f shf{ k|jfxdf sdL cfpg ;Sg]5 . ;fy} a}lsË k|0ffnLdf b]lvPsf] t/ntf
;d:ofn] yk shf{ k|fKt ug{ ;d:of /x]sf] tyf ;f]lx cg'?k shf{ j[l¢ ug{ ;d]t r'gf}tL b]lvPsf]n]
;+:yfsf] Joj;fo lj:tf/ tyf gfkmfdf ;d]t c;/ kfg{ ;Sg] b]lvG5 .
-!@_ dhb'/ ;+u7g;Fusf] ;DaGw / ljutdf s'g} cf}Bf]lus ljjfb ePsf] eP, ;f] ;DaGwL ljj/0f M ;f]
gePsf]
-!#_ ahf/ k|lt:kwf{ / cGo ;dfg pBf]ux? aLr ;+ul7t ;+:yfsf] l:ylt M
o; If]qdf n3'ljQ ;]jf k|bfg ug]{ ljQLo ;+:yfsf] ;+Vof pRr /x]sf]n] k|ltikwf{ a9\bf] 5 . h;n] ubf{
n3'ljQ ;DaGwL sfo{qmdsf] lj:tf/ / ;]jf k|bfg ug{sf nflu gofF :yfg tyf If]qx?sf] klxrfg u/L
n3'ljQ ;DaGwL sfo{qmd ;+rfng ug{ r'gf}tL b]lvPsf] 5 tyfkL ljQLo ;+:yfsf] x}l;otdf s]jn sl/a
# jif{ k'/fgf] n3'ljQ ljQLo ;+:yf eP tfklg cfkm\gf] sfo{ If]qdf ;~rflnt cGo ;dfg ljQLo ;+:yfx?
aLr o; ljQLo ;+:yfn] cfkm\gf] l:yltnfO{ dha't agfpFb} nu]sf] 5 . Pp6} u|fxsn] Ps eGbf a9L
n3'ljQ ;+:yfx?af6 ;d]t u/L bf]xf]/f] shf{ ;'ljwf pkof]u ug]{ cj:yf ;[hgf ePsf] 5 . h;n] ubf{
shf{sf] u'0f:t/ sfod ug{ sl7gfO{ tyf r'gf}tL b]lvPsf] 5 . To;} u/L bIf sd{rf/Lx?nfO{ l6sfO /fVg
klg TolQs} ;d:of b]lvPsf] 5 . pk/f]Qm n3'ljQ ahf/sf] cj:yf, k|lt:kwf{ / cGo ljQLo ;+:yfx?sf]
pkl:yltsf] afah'b o; ljQLo ;+:yfn] s'zntfk"j{s cfkm\gf ljQLo sf/f]af/ ;+rfng u/L cfkm\gf] ljQLo
l:yltnfO{ dha't agfpFb} nu]sf] 5 . ;fy} o; ;+:yfn] /0fgLlts of]hgf tyf sfo{ljlw tof/ u/L gofF
gofF ;]jf dfkm{t nlIft ju{df cfkm\gf] ;]jf ;'ljwfsf] kx'Fr k'¥ofO{ cu|0fL e"ldsf v]Ng ;kmn ePsf] 5 .
-!$_ k|d'v u|fxsx?sf] ljj/0f -h:t}—;+:yfsf] s'n sf/f]af/df !) k|ltzt jf ;f] eGbf a9Ln] of]ubfg ug]{ jf
Joj;fosf] nflu ;+ul7t ;+:yf s'g} k|d'v u|fxs;Fu lge{/ 5 eg] t\t;DaGwL ljj/0f M ;f] gePsf] .
-!%_ k|d'v ;Knfo;{x?sf] ljj/0f -h:t}—;+:yfsf] s'n sf/f]af/df !) k|ltzt jf ;f] eGbf a9Ln] of]ubfg ug]{
;Knfo;{ jf Joj;fosf] nflu ;+ul7t ;+:yf s'g} k|d'v ;Knfo;{;Fu lge{/ 5 eg] t\t;DaGwL ljj/0f M
;f] gePsf] .
u=#=v= ;DklQsf] ljj/0f M
-s_ ;+ul7t ;+:yfsf] pks/0f -KnfG6_ tyf cGo ;DklQ /x]sf] :yfg / pks/0f tyf ;DklQsf]
cj:yf M
ljQLo ;+:yfsf] cf=a=)&*÷)&(* ;Ddsf] ;DklQsf] cj:yf tn pNn]v u/] adf]lhd /x]sf] 5 .
;DklQ
ljj/0f sfof{no o; jif{sf] ?= ut jif{ ?=
kl/jxg ;fwg ;fdfg lnhxf]N8 cGo
!= k/n df]n
-s_ ut jif{sf] df}Hbft - 1,331,831.03 410,175.29 824,355.81 2,566,362.13 2,438,522.14
5
-v_ o; jif{ yk 377,900.00 288,015.30 - 35,389.28 701,304.58 127,839.99
-u_ o; jif{
k'gd"{Nofs+g – k"gn]{vg - - - - -

-3_ o; jif{sf] laqmL - - - - -

-ª_ o; jif{sf] ckn]vg - - - - -

s"n -s±v±u±3±ª_
k/n df]n 377,900.00 1,619,846.33 410,175.29 859,745.09 3,267,666.71 2,566,362.13

@= Xf; s§L
-s_ ut jif{ ;Ddsf] - 651,704.64 246,105.18 415,897.33 1,313,707.15 866,645.80

-v_ o; jif{sf] 25,193.33 220,480.52 82,035.06 139,349.17 467,058.08 447,061.35

-u_ Xf; s§L
k'gd"{Nofs+g – k"gn]{vg - - - - -
-3_ Xf; s§L
;dfof]hg lkmtf{ - - - - -

s"n Xf; s§L 25,193.33 872,185.16 328,140.24 555,246.50 1,780,765.23 1,313,707.15

#= a's Eofn' -! – @_ 352,706.67 747,661.17 82,035.05 304,498.59 1,486,901.48 1,252,654.98

$= hUuf - - - - - -
%= kF"hLut lgdf{0f -
kF"hLs/0f ul/g' kg]{_ - - - - - -

hDdf -#±$±%_ 352,706.67 747,661.17 82,035.05 304,498.59 1,486,901.48 1,252,654.98

dfly pNn]lvt ;DklQx? rfn' cj:yfdf /x]sf tyf pQm ;DklQx? ;+:yfsf] d'Vo sfof{no tyf zfvf
sfof{nox?df /x]sf 5g\ .
gf]6 M * cf=j= )&*÷&( sf] Joj:yfkgaf6 k|dfl0ft ljj/0f .

-v_ aF"bf -s_ df pNn]lvt ;DklQ ;+ul7t ;+:yfsf] cfkm\g} ;DklQ xf] of lnhdf lnPsf], lnhdf
lnPsf] eP lnhsf] cjlw -ldlt ;d]t pNn]v ug'{ kg]{ _ M pQm a'Fbf -s_ df pNn]lvt ;DklQx?
ljQLo ;+:yfsf] cfkm\g} :jfldTjsf] xf] .

-u_ olb ;DklQ ;+ul7t ;+:yfsf] :jfldTjdf /x]sf] ePdf pQm ;DklQ dfly s'g} lnog jf df]6{u]h
eP ;f] ;DaGwL ljj/0f M;f] gePsf] .

-3_ ljj/0fkq af]8{df k]z ul/Psf] ldltdf ;+ul7t ;+:yfsf] ;DklQsf] lstfjL d"No / ahf/ d"No
aLr km/s ePdf ;f] sf] ljj/0f M
ljQLo ;+:yfsf] ;Dk"0f{ ;DklQ af:tljs vr{sf] lx;fjdf sfod ul/Psf] / xfn ;Dddf
k'gd"{NofÍg gul/Psf] x'Fbf lstfjL d"No / ahf/ d"No aLr km/s gePsf] .

-ª_ ;DklQsf] d"Nof+sg ul/Psf] t/Lsf ;DaGwL ljj/0f M

k/ndf]ndf lgodfg';f/ ug'{kg]{ x|f; s§L u/L n]vfdfg cg';f/ afFsL /x]sf] jf:tljs ;DklQnfO{
;DklQsf] ?kdf /flvPsf] 5 / ;f] sf] k'gd"{NofÍg ul/Psf] 5}g\ .

u=#=u= efjL of]hgf tyf /0flgtL M

-s_ Joj;fo÷;]jfsf] a[l4sf nflu ;+:yfsf] efjL of]hgf / To:tf] of]hgfsf] k|flKtsf nflu rflng] ;doj4
/0fgLltM
ljQLo ;+:yfn] cfkm\gf] Joj;fo÷;]jfsf] a[l4sf nflu rflng] efjL of]hgf / To:tf] of]hgfsf] k|flKtsf nflu
rflng] ;doa4 /0fgLlt lgDgfg';f/ 5g\ .
 cfufdL lbgx?df pko'Qm :yfgdf cfjZostf / k|ltkmnsf] l;4fGtsf] cfwf/df zfvf la:tf/df yk hf]8
lbO{ cf=a= @)*!÷)*@ sf] cGTo ;Dddf yk !% a6f zfvf la:tf/ u/L hDdf zfvf sfof{no ;+Vof @)
k'of{O{g]5 .

6
  o; ljQLo ;+:yfn] cfkm\gf] zfvf lj:tf/sf] cfwf/df cf=a= @)*!÷)*@ ;Dddf shf{ lj:tf/ tkm{ ?=
#),)!,)^,)))÷– / art ;+sng tkm{ ?= &,@$,$%,)))÷– k'¥ofpg] nIo /x]sf] 5 .
 eljiodf ;d]t u|fxsx?af6 dfu eP adf]lhd tyf ;+efJo pko'Qm n3'ljQLo ;]jf ;'ljwfx? cfkm\gf
u|fxs au{df Nofpg k|oTg/t /xg] 5 .
 o; ljQLo ;+:yfaf6 ;]jf lnO{ cfo cfh{g d'ns sfo{ u/L hLjg:t/ psf:g nfnflot ;b:ox? ;d"xdf
k|j]z u/fpg hf]8 lbO{ ;b:o ;+Vof a[l4 Nofpg] / ;kmn ;b:ox?nfO{ k|f]T;fxg, ;Ddfg ug]{ . ;fy},
ljQLo ;fIf/tf ;DaGwL sfo{qmdx? ;~rfng u/L ;]jfu|fxLx?sf] ;+Vofdf j[l4 ub}{ nlug] 5 .
 ;du| shf{sf] u'0f:t/nfO{ pRr:t/df /fVg] / shf{ tyf ;fk6df k|fKt x'g] k|ltkmnnfO{ pRr /fVg shf{
nufgLdf ljljlws/0f ug]{ .
 ;+:yfut ?kdf ;an aGg tyf ;b:ox?nfO{ yk ;]jf ;'ljwf pknAw u/fpgsf] nflu dh{/ tyf k|flKtsf]
;Defjgfsf] vf]hL ug]{ . n3'ljQLo ;]jfnfO{ k|efjsf/L / ;b:osf] cfjZostf kl/k"lt{sf] k|efjsf/L
dfWod agfpg] pkfo, tf}/tl/sfsf] vf]hL ug]{ .
 ;j{;fwf/0fx?df ;fwf/0f z]o/ hf/L u/L o; ljQLo ;+:yfsf] r'Qmf kF"hL j[l4 u/L ?=#,)),)),)))÷—
k'¥ofpg] .

/0fgLlt M
k|aGwkqdf pNn]v eP adf]lhdsf p2]Zox? xfl;n ug{sf nflu n3'ljQ sf/f]jf/x? lj:tf/ ub}{ n}hfg]
5 . n3'ljQ sf/f]jf/ ug]{ ljQLo ;+:yfx?sf] k|j]zaf6 pTkGg x'g] k|ltikwf{af6 x'g ;Sg] hf]lvdx?, ljQLo
;+:yfn] k|bfg u/]sf] tyf eljiodf k|bfg ul/g] shf{ tyf ;fk6 v/fj shf{df kl/0ft x'g uPdf x'g]
hf]lvd, sf]le8 !( sf] dxfdf/Laf6 cfpg ;Sg] hf]lvdx?, b]zsf] /fhgLlts kl/l:yltaf6 cfpg ;Sg]
hf]lvdx?, b]zsf] cfly{s cj:yfdf cfpg] ptf/ r9fjaf6 x'g ;Sg] hf]lvdx?, g]kfn ;/sf/sf] cfly{s
gLlt tyf g]kfn /fi6« a}+ssf] df}lb|s gLltdf x'g] kl/jt{gaf6 >[hgf x'g ;Sg] hf]lvdx?, k"FhLsf] nfut
tyf shf{sf] Aofhb/df cfpg] kl/jt{gaf6 x'g ;Sg] hf]lvdx?, cGt/f{li6«o ahf/df x'g] dGbLaf6 g]kfnsf]
ahf/df kg{ ;Sg] c;/af6 x'g ;Sg] cfly{s hf]lvdx?, b]zsf] df}lb|s gLlt nufot g]kfn /fi6« a}+sn]
hf/L ug]{ gLlt, lgod / lgb]{zgsf] ck|Toflzt kl/jt{gaf6 l;h{gf x'g] ;Defljt hf]lvdx? tyf ljQLo
;+:yfn] ;/sf/L tyf u}/ ;/sf/L lwtf]kqx?df nufgL ubf{ lwtf]kqsf] d"Nodf kl/jt{gsf sf/0f pTkGg
x'g ;Sg] hf]lvdx? nufot ;Dk"0f{ hf]lvdx?sf] uxg cWoog / ljin]z0f u/L pQm hf]lvdx? Go"lgs/0f
ub}{ hfg] /0fgLlt ljQLo ;+:yfn] lnPsf] 5 .

-v_ k|lt:kwf{, ljBdfg cfly{s l:ylt / ;dfg lsl;dsf] pBf]usf] l:yltsf] cfwf/df ;+ul7t ;+:yfsf] eljio M
xfn b]zsf] ljQLo jftf/j/0f cToGt k|lt:kwf{Tds /x]sf] 5 / ;f]xL sf/0fn] ubf{ o; ljQLo ;+:yfn] cfkm\gf]
pNn]lvo If]q cf]u6\g laleGg /0flgtLsf ;fy cl3 a9]sf] 5 . ljutsf] 5f]6f] cjlwdf g} w]/} n3'ljQ ;]jf k|bfos
;+:yfx? / :yfgLo txdf ;xsf/L ;+:yfx? :yfkgf eO{ ;+rfngdf cfO/x]sf 5g\ . of] kl/l:yltn] ubf{ Ps tkm{
b]zsf] a}+lsË jftfj/0f al9 k|lt:kwf{Tds x'g] b]lvG5 eg] csf]{ tkm{ xfn ljZjAofkL dxfdf/Lsf] ?kdf b]vf k/]sf]
sf]le8 !( sf] sf/0fn] s]xL lrlGtt x'g'kg]{ l:ylt ;d]t /x]sf]5 . of] cj:yfn] b]zsf] ;du| a}+lsË Joj;fonfO{
s]xL xb;Dd k|efj kfg]{ b]lvG5 . o; ljQLo ;+:yfn] ;+VofTds a[l4 eGbf klg u'0ffTds a[l4nfO{ cfkm\gf] k|d'v
nIosf ?kdf cuf8L ;f/]sf] 5 . ljQLo ahf/sf] jt{dfg cj:yfnfO{ dWogh/ ub}{ ;]jfsf] kx'Fr sd ePsf
:yfgx?df cfkm\gf] sfo{qmd lj:tf/ ub}{ n}hfg] sfo{ eO/x]sf] 5 . ljutsf] cg'ejaf6 o; ljQLo ;+:yfn] ljsf;
u/]sf ;]jfd'vL ;'ljwfx? tyf u|fxs ;b:ox?n] ljQLo ;+:yf k|lt b]vfPsf] ljZjf;, ;xeflutf / pT;fxn] g}
xfn ;Dd o; ljQLo ;+:yfnfO{ cfkm\gf] sfo{qmd lj:tf/ ug{ ;kmntf k|fKt ePsf] 5 . xfn n3'ljQ If]qdf b]lvPsf]
c:j:y k|lt:kwf{, shf{÷;b:osf] bf]xf]/f]kgf cflb sf/0fn] ljQLo ;+:yfnfO{ k|efj kfg{ ;Sg] ePtfklg ljQLo
;+:yfn] ljsf; u/]sf] cfGtl/s lgoGq0f k|0ffnL, ljQLo ;+:yf ;Fu /x]sf] df}Hbft tyf s'zn Aoa:yfkgsf] sf/0f
;Dk"0f{ kl/;"rsx?df rfn' cf=a=df s'g} gsf/fTds c;/ gkg]{ b]lvG5 . o;sf] ;fy} eljiodf klg o:tf] gsf/fTds
c;/ kg{ ;Sg] 36gf jf cj:yf cfpg glbg cfjZos gLlt lgod, sfo{ljlwx?sf] th{'df u/L cuf8L a9\g]
/0fgLlt o; ljQLo ;+:yfn] lnPsf] 5 . o; ljQLo ;+:yfn] g]kfn /fHoe/ yk zfvf sfof{no vf]ln n3'ljQLo
;]jfx? k|bfg u/L pT;fxhgs pknlAw xfl;n ug]{ nIo lnPsf]5 . o; ljQLo ;+:yfsf ;+rfns ;ldlt nufot
Aoa:yfkg ;ldlt tyf pRr kbflwsf/Lx?df nfdf] ;dosf] a}+lsË tyf n3'ljQsf] cg'ej /x]sf]n] cGo k|lt:kwL{
eGbf k[ys lsl;dn] ;xh tl/sfn] ;+rfng ug{ ;Sg] Ifdtf /x]sf]5 . To; sf/0f ljBdfg pknlAwx? Pj+d\
k|:t't efjL of]hgfx?sf cfwf/df o; ljQLo ;+:yfsf] eljio ;'9[b x'g] b]lvG5 .

7
 o; laQLo ;+:yfsf] ldlt @)&( cfiff9 d;fGt ;Dd lhNnf tyf zfvf, s"n lgIf]k b]xfo adf]lhd /x]sf] 5 .
qm=;+= ljj/0f cfly{s jif{ @)&*÷&( cfiff9 d;fGt
! lhNnf %
@ s]Gb|Lo sfof{no !
# k|b]z sfof{no gePsf]
$ cg'udg sfof{no gePsf]
% zfvf %
^ ;+sng s]Gb| gePsf]
& shf{ k|jfx ?=!*,(),#!,$*^
* s'n lgIf]k ;+sng ?=$,&(,!#,@(#

u=#=3= ;+rfns ;ldltsf] ;+/rgf / k|ltlglwTj ;DaGwL Joj:yf M

o; ljQLo ;+:yfsf] lgodfjnLsf] lgod @& -@_ df ePsf] Joj:yf cg';f/ dlxnf ;+rfns ;lxt & -
;ft_ hgf ;+rfnsx? /x]sf] ;+rfns ;ldlt b]xfo adf]lhd u7g x'g]5 . ;+rfnsx?sf] sfo{sfn a9Ldf
$ -rf/_ jif{sf] x'g]5 .
;+:yfks z]o/wgLx?af6 dgf]lgt÷lgjf{lrt $ hgf
;j{;fwf/0f z]o/wgLx?af6 lgjf{lrt @ hgf
:jtGq ;+rfns ! hgf
hDdf & hgf

o; ljQLo ;+:yfsf] lgodfjnLsf] lgod @* df Joj:yf eP cg';f/ o; ljQLo ;+:yfsf] ;+rfns kbdf
lgo'Qm x'gsf nflu s'g} klg z]o/wgLn] cfkm\gf] gfddf slDtdf !)) -Ps ;o_ lsQf z]o/ lnPsf] x'g'
kg]{5 . t/ :jtGq ;+rfns / ;+ul7t ;+:yfsf] k|ltlglwTj ug]{ ;+rfnssf] xsdf of] Joj:yf nfu' x'g] 5}g
.

u=$= kF"hL ;+/rgf ;DaGwL hfgsf/L

u=$=s_ k"FhLsf] ;+/rgf M

!_ clws[t k"FhL (Authorised Capital):

sDkgLsf] clws[t k"FhL ?= !),)),)),)))÷– -cIf/]kL bz s/f]8 dfq_ x'g] 5 . ;f] k"FhLnfO{ k|lt z]o/ ?=
!))÷– b/sf !),)),))) – -bz nfv_ lsQf ;fwf/0f z]o/df ljefhg ul/Psf] 5 .

@_ hf/L k"FhL (Issued Capital):

sDkgLsf] tTsfn hf/L ug]{ z]o/ k"FhL #,)),)),)))÷– -cIf/]kL ltg s/f]8 dfq_ x'g] 5 . ;f] k"FhLnfO{ k|lt z]o/
?= !))÷– b/sf #,)),))) -ltg nfv_ lsQf ;fwf/0f z]o/df ljefhg ul/Psf] 5 .

#_ r'Qmf k"FhL (Paid up Capital):

sDkgLsf] hf/L k"FhL dWo] ;+:yfksx?n] tTsfn r'Qmf u/]sf] k"FhL ?= @,)#,)),)))÷– -cIf/]kL b'O{ s/f]8 ltg
nfv dfq_ /x]sf] 5 . ;f] k"FhLnfO{ k|lt z]o/ ?= !))÷– b/sf @,)#,))) -b'O{ nfv ltg xhf/ _ lsQf ;fwf/0f
z]o/df ljefhg ul/Psf] 5 . ;j{;fwf/0fsf lgldQ -j}b]lzs /f]huf/Ldf /x]sf g]kfnLx? ;d]t_ 5'§fOPsf]
?=(&,)),)))÷–-cIf/]kL ;GtfgAa] nfv_ /sd a/fa/sf] ?=!))÷—c+lst b/sf] (&,))) lsQf ;fwf/0f z]o/
lgisf;g u/L afF8kmfF8 u/] kZrft\ sDkgLsf] r'Qmf k"FhL ?= #,)),)),)))÷— -cIf/]kL ltg s/f]8_ x'g]5 .
u=$=Vf= ;fwf/0f z]o/ lgisfzgu/L afF8km+Ff6 u/] kZrft\\ x'g] r'Qmf kF"hLsf] ;+/rgf M
;d"x Zf]o/wgL z]o/ lsQf k"+hL ;+/rgf r'Qmf /sd -?=_ e'QmfgL k|ltzt
s ;+:yfks z]o/wgLx? @,)#,))) ^&=^&% @,)#,)),)))÷— ztk|ltzt
v ;j{;fwf/0f z]o/wgLx? -;fd'lxs (&,))) #@=##% (&,)),)))÷— e'QmfgL x'g afFsL
nufgL sf]if tyf sd{rf/Lx? /
j}b]lzs /f]huf/Ldf /x]sf
g]kfnLx? ;d]t_
hDdf #,)),))) !))% #,)),)),)))÷— lgisfzg kZrft ztk|ltzt
/sd e'QmfgL x'g]
8
 u=$=u_ z]o/ lk|ldod vftf -lgisf;gk"j{ / lgisf;gkZrft\\_ M
z]o/df lk|ldod vftfsf] Joj:yf xfn g/x]sf] .

;+:yfks÷;+rfns ;DaGwL hfgsf/L M

u=%=s= ;+:yfks÷;+rfnssf] k[i7e"dL M

s_ cfwf/e't z]o/wgLx? tyf ;+rfnsx?sf] gfd, kb, pd]/, /fli6«otf, 7]ufgf, z]o/ :jfldTj, z}lIfs of]Uotf,
cg'ej / k|:tfljt Jofkf/÷Joj;fodf cg'ej M
cfwf/e't z]o/wgLsf] ljj/0f M
pd]/
z]o/ z}lIfs cg'ej
l;=g+= gfd kb - /fli6«otf 7]ufgf
:jfldTj of]Uotf k|:tfljt Aofkf/÷Aoa;fo
aif{_
!= clDasf cWoIf %$ g]kfnL GXof]vf !),&%) Pd=la=P= ljleGg a}+s tyf ljQLo ;+:yfdf @) aif{sf]
nfn >]i7 tyf @%, sfo{cg'ej , ljlk8An' n3'ljQdf ljleGg
;+:yfks sf7df8f}+ ldltdf ;+:yfks cWoIf eO{ $ aif{sf]
cfwf/e't cg'ej / ljlk8An' n3'ljQdf k'gM lgo'Qm
z]o/wgL eO{ xfn cWoIf kbdf sfo{/t .
@= lszf]/ ;+:yfks %$ g]kfnL aflnkmn !),&)) Pd=la=P= cGt/fli6«o u}/;/sf/L ;+:yf (GTZ)sf]
efO{ cfwf/e't !^, ?/n kmfO{gfG; g]kfn sfo{qmddf
ah|frfo{ z]o/wgL nlntk'/ Institutional Development
Sector sf] professionalsf] ?kdf !!
jif{ sfo{ u/]sf] tyf lalk8An' n3'ljQ
ljQLo ;+:yf ln= df lgjt{dfg cWoIf /
;+rfns kbdf /lx :yfkgfsfn b]lv xfn
;Dd ;+nUg
#= k|ldnf ;+:yfks $% g]kfnL j8f g+= !),&)) :gfsf]Q/ u}/ ;/sf/L ;+:yfsf] pRr kbdf /lx s/La
zfSo cfwf/e't !^, !% aif{ eGbf al9sf] sfof{g'ej tyf :yfkgf
z]o/wgL nlntk'/ sfn b]lv @)&* ;fn df3 d;fGt ;Dd
lalk8An' n3'ljQ ljQLo ;+:yf ln= df
k|d'v sfo{sf/L clws[tsf] ?kdf /lx sfo{
u/]sf] cg'ej

;~rfnsx?sf] ljj/0f M
k|:tfljt
pd]/ z]o/ z}lIfs cg'ej Aofkf/÷Aoa;fodf
l;=g+= gfd kb /fli6«otf 7]ufgf
-aif{_ :jfldTj of]Uotf cg'ej

Jfl/i7 ;xfos – g]kfn cf}Wof]lus ljlk8An' n3'ljQdf

lasf; lgud @)$$÷)(÷!& ljleGg ldltdf ;+:yfks
clDasf
b]vL @)^!÷)&÷!^ ;Dd cWoIf eO{ $ aif{sf]
nfn >]i7 GXof]vf
Jfl/i7 ;xfos – sd{rf/L ;+ro cg'ej / ljlk8An'
!= -;+:yfks cWoIf %$ g]kfnL @%, !),&%) Pd=la=P=
sf]if lj=; @)^# b]vL lj=; @)^% n3'ljQdf k'gM lgo'Qm
z]o/wgL sf7df8f}+
;Dd eO{ xfn cWoIf kbdf
;d'xaf6_
lglh Jofj;fodf ;+nUg lj=; sfo{/t .
@)^% b]vL xfn;Dd
cGt/fli6«o u}/;/sf/L ;+:yf
(GTZ) sf] ?/n kmfO{gfG;
lszf]/ g]kfn sfo{qmddf
lalk8An' n3'ljQ ljQLo
efO{ Institutional
aflnkmn ;+:yf ln= df lgjt{dfg
ah|frfo{ ;~rfn Development Sector sf]
@= %$ g]kfnL !^, !),&)) Pd=la=P= cWoIf / ;+rfns kbdf
-;+:yfks s professional – lj=; @)$(
nlntk'/ /lx :yfkgfsfn b]lv
z]o/wgL b]vL lj=;=@)^) ;fn ;Dd xfn ;Dd;+nUg
;d'xaf6_ l/;f];{ P;f]l;o6\ – u'8
gfOa/x'8 OG6/g]zgn @)&^
>fj0f b]vL @)&^ d+l;/ ;Dd

9
 lgb]{zs – l8lh6]s 86 sd 86
Pg kL @)&^ d+l;/ b]vL xfn
;Dd
k'ik/fd k|d'v sfo{sf/L clws[t – lah lalk8An' n3'ljQ ljQLo
>]i7 dWok'/ Pd=P=l;=- Og;fO8/ 6]s g]kfn lj=;= ;+:yf ln= :yfkgfsfn
;~rfn
#= -;+:yfks #& g]kfnL l7ld *, *,&)) sDKo'6/ @)&! b]vL xfn;Dd b]lv xfn ;Dd
s
z]o/wgL eQmk'/ ;fO{G;_ ;~rfnssf] ?kdf
;d'xaf6_ ;+nUg
;+rfns – xfd|f] :jfanDag
;jLg lalk8An' n3'ljQ ljQLo
;xsf/Ldf lj=;+ @)&! b]lv
k|wfgfË dWok'/ ;+:yf ln= df
;~rfn !),)) @)&# ;Dd
$= -;+:yfks #* g]kfnL l7dL $, Pd=la=P= :yfkgfsfn b]lv xfn
s ) ;+rfns – b'w kf]v/L r]k]
z]o/wgL eQmk'/ ;Dd ;~rfnssf] ?kdf
xfO{8«f]kfj/ k|f=ln df lj=;+=
;d'xaf6_ ;+nUg
@)&# ;fnaf6 xfn ;Dd=
zfvf k|jGws –lxdfnog a}+s
ln= @)#* r}q b]vL @)%#
j}zfv ;Dd
jl/i6 clws[t – lxdfnog a}+s
ln= @)%# h]i7 b]vL @)%% h]i7
ldlt @)&*÷)(÷)*
lty{ /Tg ;Dd
ut] b]lv lalk8An'
sf]gfhf] :jtGq ;=dxfk|jGws – cf/Pdl8;L
;fg]kf, Pd=la=P; n3'ljQ ljQLo ;+:yf
%= -;+:yfks ;~rfn ^% g]kfnL ⁻ n3'ljQ ljQLo ;+:yf ln= @)%^
nlntk'/ = ln= df :jtGq
z]o/wgL s sflt{s b]vL @)&# >fj0f ;Dd
;+rfnssf] ?kdf ;+nUg
;d'xaf6_ k|d'v sfo{sf/L clws[t –
.
PgPdjL n3'ljQ ljQLo ;+:yf
ln= @)&# >fj0f b]vL @)&%
>fj0f ;Dd
n3'ljQ lj1 – n3'ljQ k|lzIfs
@)&% >fj0f b]vL xfn;Dd .

gf]6 M dfly pNn]lvt ;~rfns ;ldltsf cWoIf >L clDasf nfn >]i7n] ldlt @)&(÷!!÷!@ ut] a;]sf] ;~rfns
;ldltsf] a}7s ;dIf k]z ug'{ePsf] /flhgfdf ;f]lx ldltaf6 nfu' x'g] u/L :jLs[t eO{ ;~rfns >L lszf]/ efO{
ah|frfo{nfO{ ;~rfns ;ldltsf] cWoIfdf lgo'Qm ul/Psf] 5 .

-v_ ;+:yfksx? s'g} sDkgL÷;+:yf ePdf To:tf] sDkgL÷;+:yfsf] gfd tyf 7]ufgf ;lxtsf] ;+lIfKt ljj/0f /
pQm sDkgL÷;+:yfsf ;+rfnsx?sf] gfd, 7]ufgf, -k|fs[lts JolQm gv'n];Dd_ M
;+:yfks 7]ufgf sDkgLn] ;~rfnsx¿sf] ljj/0f
l;=g+ sDkgLsf] ug]{
gfd Joj;fo Gffd kb 7]ufgf
>L k|ldnf zfSo cWoIf j8f g+= !^ nlntk'/
pkfWoIf j8f g+= @, ;fg]kf
>L Kff6g >L gL/f hf] z L
nlntk'/ nlntk'/
ljlhg]z ;lrj j8f g+= $, afu8f]n
gu/kfln ;dfh >L rfFbgL j}B
!= P08 nlntk'/
sf, sNof0f
k|f]km]zgn ;x ;lrj j8f g+= @), k'Nrf]s
nlntk'/ >L /d0fL >]i7
jLdg nlntk'/
>L cd'No b]jL sf]iffWoIf
j8f g+= @@, nlntk'/
zfSo

-u_ ;+ul7t ;+:yfsf] ;+rfnsx? cGo s'g} sDkgL, ;+:yf, sf]if, ;+u7g ;Fu cfj4 eP To:tf] ;+rfns / cfj4
ePsf] ;+:yfsf] gfd, 7]ufgf M
l;=g+= ;+rfnssf] gfd, 7]ufgf cfa4 ePsf] ;+:yfsf] gfd, 7]ufgf
!= clDasf nfn >]i7 GXof]vf @%, sf7df8f}+  xfn cfj¢ gePsf]
@= lszf]/ efO{ ah|frfo{ aflnkmn !^, nlntk'/  Digitek.com.np Pvt.Ltd. , sf7df08f}+

10
 #= k'ik/fd >]i7
dWok'/ l7ld *, 
lah Og;fO{8/ 6]s g]kfn k|f=ln=
eQmk'/ ,;ftbf]af6f],nlntk'/
$= ;jLg k|wfgfË dWok'/ l7dL $, eQmk'/  b'wkf]v/L r]k] xfO{8«f]kfj/ k|f=ln=,sfu]Zj/L dgx/f,
sf7df08f}+
%= lty{ /Tg sf]gfhf] ;fg]kf, nlntk'/  xfn cfj¢ gePsf]

sDkgL P]g, @)^# sf] bkmf *( sf] pkbkmf -!_ -5_ tyf ;"lrs[t ;+ul7t ;+:yfx?sf] ;+:yfut ;'zf;g ;DaGwL
lgb]{lzsf, @)&$ sf] Joj:yfx? k"0f{ ?kdf kfngf ePsf] 5 .

-3_ ;+:yfks÷;+rfnssf] xs x:tfGt/0f aGb]h ;DaGwL ljj/0f M

c_ g]kfn /fi6« a+}ssf] k"j{ :jLs[lt glnO{ ljQLo ;+:yfsf] z]o/ s'g} ljb]zL a+}s jf ljQLo ;+:yfnfO{ laqmL jf
x:tfGt/0f ul/g] 5}g .
cf_ g]kfn /fi6« a}+ssf] k"j{ :jLs[lt glnO{ ;+:yfks / ;j{;fwf/0f ;d"xsf] z]o/ :jfldTj cg'kftdf kl/jt{g
ug{ kfO{g] 5}g .
O_ ljQLo ;+:yfn] sf/f]af/ ;+rfng u/]sf] kfFr jif{ gk']u;Dd ;f] ;+:yfsf] ;+:yfksn] cfkm\gf] z]o/ laqmL jf
lwtf]aGws /fVg kfpg] 5}g / pQm cjlwkl5 To:tf] z]o/ laqmL ubf{ jf lwtf]aGws /fVg' kbf{ g]kfn /fi6«
a}+ssf] k"j{ :jLs[lt lng' kg{]5 . o; Joj:yf adf]lhd ljQLo ;+:yfn] sf/f]af/ ;+rfng u/]sf] kfFr jif{
gk'u] tfklg ljQLo ;+:yfsf] ;+rfngdf s'g} afwf Jojwfg pTkGg eO{ ljz]if kl/l:yltsf] ;[hgf x'g uPdf
g]kfn /fi6« a}+ssf] :jLs[lt lnO{ ;+:yfksx?sf aLrdf z]o/ vl/b laqmL ug{ ;lsg]5 . t/, To;/L xs
5f]8\bf jf x:tfGt/0f ubf{ klxnf] k|fyldstf h'g ;d"xsf] z]o/ xf] ;f]xL ;d"xsf z]o/wgLx¿nfO{ lbg'
kg{]5 . o;/L z]o/ laqmL ubf{ Ps eGbf a9L z]o/wgLn] z]o/ vl/b ug{ rfx]df lghn] wf/0f u/]sf] z]o/sf]
cg'kftdf ljt/0f ug'{ kg]{5 . ;f] ;d"xsf s'g} klg ;+:yfks z]o/wgLn] z]o/ lng] OR5f gu/]df dfq
To:tf] z]o/ g]kfn /fi6« a}+ssf] :jLs[lt lnO{ ;+rfns ;ldltsf] lg0f{o adf]lhd cGo JolQm, kmd{, sDkgL
jf ;+:yfnfO{ laqmL ug{ ;lsg]5 .
O{_ s'g} ;+:yfks z]o/wgLsf] d[To' ePdf jf k|rlnt sfg"g adf]lhd kfl/jfl/s c+zj08f ePdf jf cbfntsf]
cfb]zn] lghsf] z]o/ xsjfnfdf gfd;f/L x'g] ePdf v08 -u_ sf] aGb]h nfu' x'g] 5}g .
p_ ;j{;fwf/0f z]o/ vl/b ubf{ !) c+sn] efu ubf{ z]if g/xg] u/L Go"gtd !) lsQf z]o/ jf clwstddf
ljj/0fkqdf tf]lsP adf]lhd z]o/ vl/b ug{sf nflu lgj]bg ug{ ;Sg]5 . t/ xsk|b z]o/ / af]g;
z]o/sf] xsdf of] aGb]h nfu' x'g] 5}g .
pm_ ljQLo ;+:yfsf ;+rfns, sfo{sf/L k|d'v, n]vfk/LIfs, ;lrj jf ljQLo ;+:yfsf] Joj:yfkg tyf n]vf
;DaGwL sfo{df k|ToIf ?kn] ;+nUg JolQmn] To:tf] kbdf axfn /x+bfsf] avt jf To:tf] kbaf6 cjsfz
k|fKt u/]sf] sDtLdf Ps jif{;Dd ;DalGwt ljQLo ;+:yf jf To;sf] ;xfos sDkgLsf] z]o/ cfkm\gf] jf
cfkm\gf] kl/jf/sf] lgoGq0fdf /x]sf] kmd{, sDkgL jf ;+:yfsf] gfddf vl/b laqmL ug{, u/fpg, ug{ lbg,
lwtf]aGws /fVg, /fVg nufpg jf bfg as; lng, lbg jf n]gb]g ug{ x'+b}g . t/ af]g; z]o/, xsk|b
z]o/, sd{rf/LnfO{ 5'§ofPsf] z]o/ jf gofF z]o/ hf/L x'Fbf jf /fi6« a}+ssf] lgb]{zg sfof{Gjog ubf{ jf
s'g} ;+rfns jf ;+rfns lgo'lQm ug{ clwsf/ kfPsf] ;+ul7t ;+:yfn] ljQLo ;+:yfdf cfkm\gf] gfddf
/x]sf] ;Dk"0f{ z]o/ ljqmL ubf{ jf a}+s jf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] kl/R5]b !) adf]lhd ljQLo
;+:yf Ps cfk;df ufEbf jf uflebf jf Pp6f ljQLo ;+:yfn] csf]{ a}+s jf ljQLo ;+:yf k|flKt ubf{ jf
ljQLo ;+:yfsf] ;+rfngdf s'g} afwf Aoawfg pTkGg ePdf /fi6« a}+ssf] :jLs[tL lnO{ ;+:yfks ;+rfns
jf ;+rfns aLr Ps cfk;df lwtf]kq vl/b laqmL ug]{ jf ;d:ofu|:t a}+ssf] ;'wf/fTds jf km/kmf/ssf]
k|s[ofdf x'g] z]o/sf] vl/b laqmL jf x:tfGt/0f ug]{ u/fpg] sfd sf/afxLnfO{ of] pkbkmfn] afwf k'/\ofPsf]
dflgg] 5}g .
P_ s;}n] v08 -r_ sf] ljkl/t sfd u/]df To:tf] lwtf]kq ljQLo ;+:yfn] hkmt u/L /fi6« a}+sn] tf]s] adf]lhd
laqmL ljt/0f ul/g]5 .
P]_ z]o/ vl/b jf x:tfGt/0f ug{ aGb]h ;DaGwL cGo Joj:yf a}+s tyf ljQLo ;+:yf P]g, @)&#, sDkgL
P]g, lwtf]kq sf/f]af/ ;DaGwL sfg"g tyf cGo k|rlnt sfg"gdf pNn]v eP adf]lhd x'g]5 .
cf]_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&#, sDkgL P]g, @)^#, lwtf]kq sf/f]af/ ;DaGwL sfg"g tyf cGo
k|rlnt sfg"gsf] clwgdf /xL ;fljssf ;+:yfks z]o/wgL xsk|b z]o/ vl/b ug]{ xs cGo s'g} AolQm
jf ;+:yfnfO{ x:tfGt/0f ug]{ ePdf k|rlnt sfg"g, ljBdfg gLltut Joj:yf tyf g]kfn /fi6« a}+saf6
hf/L ul/Psf] lgb]{zgsf] clwgdf /xL cfkm\gf] ;Dk"0f{ jf cf+lzs xs s'g} JolQm jf ;+:yfnfO{ xs x:tfGt/0f
ug{ k|of]u ug{ ;Sb5 .

11
 cf}_ ælwtf]kq btf{ tyf lgisfzg lgodfjnL, @)&#Æ sf] lgod -!)_ sf] pklgod -!_ df ePsf] Joj:yf
cg'?k lwtf]kq ;fj{hlgs lgisfzg ug{ ;Sg] u/L ;+:yflkt ;+ul7t ;+:yfsf ;j{;fwf/0f jfx]s cGo
;d"x -;+:yfks / cGo ;d"x_ n] lnPsf] z]o/ ;fj{hlgs lgisfzg u/]sf] z]o/ afF8kmfF8 ePsf] ldltn]
tLg jif{sf] cjlw k"/f geO{ laqmL ug{ kfOg] 5}g .

u=%=v=;+:yfks÷;+rfns;Fusf] sf/f]af/ M
s_ ;+ul7t ;+:yfaf6 s'g} ;+:yfks÷;~rfnsn] k|ToIf jf ck|ToIf ?kdf s'g} j:t' jf ;'ljwf -cfly{s jf u}/cfly{s_
k|fKt u/]sf jf k|fKt ug]{ ePdf To:tf] j:t' jf ;'ljwfsf] k|s[lt / d"No / To:tf] ;'ljwf lbP afkt ;+ul7t ;+:yfn]
s'g} ;DklQ, ;]jf k|fKt u/]sf] jf ug]{ ePdf tT;DaGwL ljj/0f M
ljQLo ;+:yfsf] ;+rfnsx?n] ;+rfns ;ldltsf] a}7s eQfdf cWoIfn] k|lt a}7s eQf ?= $))) / ;+rfnsx?n]
?= #))) sf ;fy} ;+rf/ vr{ dfl;s ?= %)) sf b/n] afx]s cGo s'g} klg ;+:yfks÷;+rfnsn] o; ;+:yfaf6
k|ToIf jf ck|ToIf ?kdf s'g} j:t' jf ;'ljwf -cfly{s jf u}/cfly{s_ k|fKt u/]sf 5}gg\ / ;f] ;DaGwdf ljQLo
;+:yfn] ;+:yfks tyf ;+rfnsaf6 s'g} ;DklQ jf ;]jf ;d]t k|fKt u/]sf] 5}gg\ .
cf=j= @)&*÷)&( df ;+rfnsx?nfO{ k|bfg u/]sf] eQf ;DaGwL jf:tljs vr{ lgDg adf]lhd /x]sf] 5 M
eQf ;+rf/
a}7s ;+Vof vfhf vr{
;+rfns ;b:ox? /sd vr{
lszf]/efO{ jh|frfo{ 15 59,000 5,000
;ljg k|wfgf+Ë 15 49,000 5,000
k"ik/fd >]i7 15 52,500 5,000
lg/f hf]zL 9 28,000 3,000
70,800
lj/sfhL zfSo 0 0 0
clDjsfnfn >]i7 6 21,500 2,000
lty{/Tg sf]gfhf] 6 21,500 2,000
hDdf 2,31,500 22,000

v_ a'Fbf -s_ df pNn]lvt j:t' jf ;'ljwfsf] d"No lgwf{/0f ug{ ckgfOPsf] tl/sf M ;f] gePsf] .

u=^=;Lldt bfloTj ;DaGwL ljj/0f M

o; ljQLo ;+:yf sDkgL P]g, @)^# tyf a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# cGtu{t :yflkt tyf
;~rflnt klAns lnld6]8 sDkgL xf] . o;df z]o/jfnfx?sf] bfloTj ;Lldt 5 . o; ljQLo ;+:yfsf z]o/jfnfsf]
bfloTj lghn] vl/b u/]sf] jf vl/b ug{ saf]n u/]sf] z]o/sf] clwstd /sd;Dd dfq ;Lldt /xg]5 .

u=&= ;+ul7t ;+:yfsf] sd{rf/L ;DaGwL ljj/0f M

u=&= s=;+ul7t ;+:yfsf] pRr Joj:yfksLo txsf clws[t sd{rf/Lx? ;DaGwL ljj/0f M
;+ul7t ;+:yfsf] pRr Joj:yfksLo txsf sd{rf/Lsf] gfd, of]Uotf, lgo'lQm ePsf] ldlt, klxn] sfd u/]sf] cg'ej
tyf ;+ul7t ;+:yfsf] z]o/ lnPsf] eP z]o/ ;+Vof ;DaGwL ljj/0f .
qm=;+= sd{rf/Lsf] kb z}lIfs lgo'lQm ldlt z]o/ sfof{g'ej
gfd of]Uotf lsQf
n3'ljQ tyf ljsf; a}+s If]qdf clws[t
k|d'v
lblnk s'df/ >]0fL,Aoj:yfklso >]0fL tyf k|d'v
!= sfo{sf/L :gftsf]Q/ @)&(÷)!÷@! gePsf]
kf]v/]n sfo{sf/L clws[tdf ;d]t /lx !( jif{
clws[t
eGbf al9sf] sfo{ cg'ej ePsf]
gePsf] ljleGg n3'ljQ ljQLo ;+:yfx?df clws[t
l8NnL/fd al/i7
@= :gftsf]Q/ @)&(÷)@÷!^ tyf Aoj:yfklso >]0fLdf /lx sl/a @)
e§/fO{ k|aGws
jif{sf] sfo{ cg'ej
;fxos gePsf] kmfO{gfG; sDkgL tyf n3'ljQ ljQLo
#= ;'lbk wjf :gftsf]Q/ @)&^÷)!÷)@
k|aGws ;+:yfdf u/L s/La !@ jif{sf] cg'ej
gePsf] u}/ ;/sf/L ;+:yf tyf n3'ljt If]qdf u/L
$= ;xgL >]i7 clws[t :gfts @)&^÷)!÷)@
s/La @) aif{sf] cg'ej

v_ sDkgLsf sd{rf/Lx? cGo s'g} ;"lrs[t ;+ul7t ;+:yfsf] cfwf/e"t z]o/wgL eP jf cGo s'g}
;+ul7t ;+:yfdf nufgL u/]sf] eP pQm ;+ul7t ;+:yfsf] gfd / nufgL ;DaGwL ljj/0fM ;f] gePsf] .

12
u_ ljj/0fkq af]8{df k|:t't ug{' eGbf ! jif{ cufl8sf] cjlwdf lgod cg';f/ cjsfz k|fKt ePsf]
cj:yf afx]s ;+ul7t ;+:yfsf] pRr Joj:yfksLo txdf /x]sf s'g} sd{rf/L kl/jt{g ePdf ;f] ;DaGwL
ljj/0f pNn]v ug'{ kg]{ M
qm=;= sd{rf/Lsf] gfd kb kl/jt{g ePsf] sf/0f
!= k|ldnf zfSo k|d'v sfo{sf/L clws[t 3/fo;L tyf JolQmut sf/0f
@= k|lbk sf]O{/fnf lgldQ sfo{sf/L clws[t 3/fo;L tyf JolQmut sf/0f

3_ sd{rf/L ;+Vof M :yfoL, c:yfoL, s/f/, Hofnfbf/L / cGo .

:yfoL c:yfoL Hofnfbf/L cGo s'n sd{rf/L ;+Vof

!$ $ @ ) @) hgf

u=&=v= ;+rfns Pj+ pRr Joj:yfksLo txsf clws[tnfO{ lbPsf] eQf tyf kfl/>lds ;DaGwL ljj/0f M
s_ ;+rfns ;ldltsf] cWoIf nufot cGo ;b:ox?nfO{ k|bfg ul/g] jf ul/Psf] a}7s eQfsf] b/ tyf lghx?nfO{
k|bfg ul/g] jf ul/Psf] b}lgs tyf e|d0f eQf / cGo ;'ljwf M
;~rfnsn] kfpg] a}7s eQf, b}lgs tyf e|d0f eQf / cGo ;'ljwf ;fwf/0f ;efn] tf]s] cg';f/ b]xfo adf]lhd
/x]sf]5 M
!= ;+rfns ;ldltsf] a}7sdf pkl:yt eP afkt cWoIfn] kfpg] k|lt a}7s eQf ? $,))) ÷— / cGo
;~rfnsn] kfpg] k|lt a}7s eQf ?= #,%))÷— x'g]5 .
@= ljQLo ;+:yfsf] sfdsf] l;nl;nfdf ;+rfnsnfO{ k|bfg ul/g] b}lgs tyf e|d0f eQf b]xfo adf]lhd x'g]5 M
 :jb]zdf b}lgs eQfM ?=!,%))÷—
 ef/tdf b}lgs eQf M ?=@,%))÷—
 ef/t jfx]ssf cGo ljb]zL d'n'sdf b}lgs eQfM cd]l/sL 8n/ !))÷—
 e|d0f eQf ljn jdf]lhd .

v_ ;+ul7t ;+:yfsf] pRr Joj:yfksLo txsf tLg hgf clws[tx?sf] gfd, kb / Ps cfly{s jif{sf]
cjlw leq pgLx?nfO{ kfl/>ldssf] ?kdf e'Qmfg ul/Psf] /sd M

sd{rf/Lsf] kfl/>lds /sd - s}lkmot

l;=g+= kb
gfd cf=a=)&*÷)&(_
!= k|ldnf zfSo k|d'v sfo{sf/L clws[t 5,60,000 xfn cjsf; k|fKt
lblnk s'df/
@ k|d'v sfo{sf/L clws[t 2,10,758
kf]v/]n
#= k|lbk sf]O{/fnf gfoj k|d'v sfo{sf/L clws[t÷DCEO 7,43,207
xfn cjsf; k|fKt
l8NnL/fd
$ jl/i7 k|aGws 88,597
e§/fO{
% ;'lbk wjf ;fxos k|aGws 5,86,216

Gff]6 M ;fljssf] k|d'v sfo{sf/L clws[t >L k|ldnf zfSon] ldlt @)&*÷!)÷#) b]lv /flhgfdf lbO{ xfn sfo{/t
k|d'v sfo{sf/L clws[t >L lblnk s'df/ kf]v/]n n] ldlt @)&(÷)!÷@! b]vL sfo{ ub}{ /xg'ePsf] ;fy} gfoj
k|d'v sfo{sf/L clws[t÷DCEO >L k|lbk sf]O{/fnfn] ldlt @)&(÷)@÷!^ b]lv /flhgfdf lbO{ pQm kb l/Qm
/x]sf] .

u_ s'g} clws[t jf ;+rfnsnfO{ eljiosf] nflu s'g} /sd k|bfg ul/g] u/L s/f/ ul/Psf] eP ;f] ;DaGwL
ljj/0f M;f] gePsf] .

u=*= cGtlg{lxt hf]lvd tyf ;f] sf] Joj:yfkgsf] nfuL Joj:yfkgsf] wf/0ff M
;+ul7t ;+:yfn] axg u/]sf] jf ug]{ hf]lvd :ki6 ?kdf pNn]v ug'{ kg]{ . o; ;Gbe{df hf]lvdx?nfO{ ;+ul7t
;+:yfsf] cfGtl/s jf Joj;fo÷kl/of]hgf;Fu k|ToIf cyjf ;+ul7t ;+:yfsf] lgoGq0f eGbf aflx/sf] egL jlu{s/0f
u/L k|d'v ?kdf b]xfosf] hf]lvdsf] ljZn]if0f ug'{ kg]{ .
13
s_ ljQLo ;fwgsf] cefjaf6 x'g] hf]lvd M
!= shf{ nufgLdf c;xh kl/l:ylt ;[hgf eO{ u|fxs ;b:ox?af6 hDdf ul/Psf] lgIf]k /sdsf] e'QmfgL lbg
;d:of kg{ ;Sg] hf]lvd /x]sf] .
@= g]kfnsf] ahf/df x'g] cfly{s dGbLaf6 kg{ ;Sg] c;/af6 x'g ;Sg] cfly{s hf]lvdx? .
#= ljQLo >f]tsf] cefjjf6 nufgLsf] bfo/f ;+s'lrt x'g;Sg] hf]lvdx? .

v_ sRrf kbfy{sf] cefjaf6 x'g] hf]lvd M ;f] gePsf] -pTkfbg sDkgL g/x]sf]_ .

u_ pTkfbg tyf ;]jfsf] ahf/ l:ylt / o;df cfpg] kl/jt{gaf6 x'g] hf]lvd M
!= gofF ljQLo ;+:yfsf] k|j]zaf6 pTkGg x'g] k|lt:kwf{af6 x'g;Sg] hf]lvdx? .
@= ljQLo ;+:yfn] k|bfg u/]sf] shf{ tyf ;fk6 v/fa shf{df kl/0ft x'g uPdf x'g] hf]lvdx? .
#= lgIf]k tyf shf{sf] Aofhb/df cfpg] kl/jt{gaf6 x'g;Sg] hf]lvdx? .

3_ cfof]hgf ;DkGg x'g l9nfO{ x'g] ;Defjgf / To;af6 x'g] d"No clej[l4 (Cost overrun)sf] hf]lvd M ;f]
gePsf] -pTkfbg sDkgL g/x]sf]_ .

ª_ ljb]zL ljlgdosf] hf]lvd M ;f] gePsf] -ljb]zL ljlgdo sf/f]jf/ ug]{ gu/]sf]_ .

r_ sfg'gL k|s[ofx? tyf O{hfht k|fKt ug'{ kg]{ ;f] af6 kg{ ;Sg] cj/f]wx? M ;f] gePsf] -ljQLo ;+:yfsf] Ohfht
k|fKt e} ;s]sf]_ .

5_ If]qLos/0f / ljZjJofkLs/0f (Globalization) sf sf/0faf6 pTkGg x'g ;Sg] hf]lvd M

!= cGt/f{li6«o ahf/df x'g] cfly{s dGbLaf6 kg{ ;Sg] c;/af6 x'g ;Sg] cfly{s hf]lvdx? .
@= kF"hL ahf/sf] cj:yfdf cfpg] ptf/ r9fjaf6 kg{ ;Sg] hf]lvdx? .

h_ ;/sf/L gLlt tyf lgodx?df x'g] kl/jt{g tyf ljZjJofkL ?kdfx'g] gLltut kl/jt{gaf6 x'g] hf]lvd M
!= b]zsf] df}lb|s gLlt nufot g]kfn /fi6« a}+sn] hf/L ug]{ lgod lgb]{zgsf] ck|Toflzt kl/jt{gaf6 l;h{gf
x'g] ;Defljt hf]lvdx? .
@= b]zsf] j}b]lzs gLltdf x'g;Sg] kl/jt{gaf6 pTkGg x'g ;Sg] ;Defljt hf]lvdx? .
#= g]kfn ;/sf/ tyf cGo lgodg lgsfox?sf] cfly{s tyf ljQLo gLlt lgoddf x'g] kl/jt{gaf6 l;h{gf
x'g;Sg] ;Defljt hf]lvdx? .

em_ ;+rfng Oltxf;sf] cefj M

o; ljQLo ;+:yfn] ldlt @)&%÷!)÷!& df g]kfn /fi6« a}+saf6 ljQLo sf/f]af/ ug{ :jLs[tL k|fKt u/L k|b]z
:t/sf] æ3Æ ju{sf] ljQLo ;+:yfsf] x}l;otn] cfkm\gf] sf/f]af/ ldlt @)&^÷)!÷)@ ut]b]lv ;+rfng u/]sf]n]
ljQLo ;+:yfsf] ;+rfng Oltxf; 5f]6f] /x]sf]5 . o; ljQLo ;+:yfsf] sfo{If]q, u|fxs ;+Vof, shf{ nufgL, lgIf]k
;+sng cflbsf] cfwf/df x]bf{ o; ljQLo ;+:yfsf] ;+rfng Oltxf;df ;+:yfsf] e'ldsf n3'ljQ ljQLo ;+:yfx?sf
aLr 5f]6f] /x]tf klg k[ys b]lvG5 .

`_ k|ljlwsf] kl/jt{gaf6 x'g] ;Sg] hf]lvd M

k|ljlw ;DaGwL kl/jt{gaf6 ljQLo ;+:yfsf] ;+rfng tyf sf/f]af/ k|0ffnLdf ck|Toflzt hf]lvd /xg' :jefljs g}
xf] . ljQLo ;+:yfn] k|of]u ug]{ ;km\6j]o/df k|ljlwsf] kl/jt{gaf6 cfpg ;Sg] hf]lvd Joj:yfkgsf] nflu
tYofÍx?sf] ;'/Iffy{ Data Backup df laz]if ;ts{tf ckgfO{Psf] 5 / To;af6 hf]lvdnfO{ Go"lgs/0f ug{ ljQLo
;+:yf ;Ifd /x]sf] 5 .

6_ cGo M
!= b]zsf] /fhg}lts cl:y/tfaf6 cfpg ;Sg] hf]lvdx? .
@= b]zsf] cfly{s cj:yfdf cfpg] ptf/ r9fjaf6 x'g ;Sg] hf]lvdx? .
#= sf]le8 !( af6 kg{ ;Sg] c;/ M ljZjJofkL dxfdf/Lsf] ?kdf km}lnPsf] sf]le8 !( n] ubf{ ljZj cy{tGqnfO{
g} k|efljt kf/]sf] / g]kfn klg o;af6 hf]lug ;s]sf] 5}g . o; ljifd kl/l:yltdf b}lgs ?kdf ;+rfng ug'{
kg]{ Aofkf/, Aoa;fo, pBf]u wGbf nfdf] ;do ;Dd aGb x'Fbf n3'ljQ ljQLo ;+:yfnfO{ o; dxfdf/Ln] g/fd|f]
k|efj kf/]sf]5 . cy{tGqsf] ;du| If]qdf kg{ uPsf] c;/n] shf{ c;'nL k|s[ofdf kg{ ;Sg] hf]lvd oyfjt
14
 /x]sf]5 / u|fxssf] Aoa;fodf cfPsf] dGbLsf sf/0f shf{ k|jfxdf sdL cfpg ;Sg]5 . h;n] ubf{ ;+:yfsf]
Aoa;fo lj:tf/ tyf gfkmfdf ;d]t c;/ kg{ ;Sg] b]lvG5 .

pk/f]Qm cg';f/sf] ;Defljt hf]lvdx?nfO{ Go"g jf Joj:yfkg ug]{ ;DaGwdf Joj:yfkgsf] of]hgf .

n3'ljQ ljQLo ;+:yfsf] shf{ tyf nufgL v/fa eO{ x'g;Sg] hf]lvdx?sf] nflu n3'ljQ ljQLo ;+:yfn] shf{ tyf
nufgL hf]lvd sf]ifsf] Joj:yf u/]sf] 5 . n3'ljQ ljQLo ;+:yfn] ljQ ahf/df x'g] k|lt:kwf{sf] ;fy} If]qLos/0f
/ ljZjJofkLs/0f (Globalization) sf sf/0faf6 pTkGg x'g ;Sg] hf]lvdx? Go"gLs/0f ug{sf nflu hgzlQm
ljsf;df Wofg k'¥ofpg'sf] ;fy} cGo Jofj;flos hf]lvdx?af6 l;h{gf x'g;Sg] xflg–gf]S;fgLsf] nflu Joj:yfkg
rgfvf] eO{ ;Defljt xflg–gf]S;fgL sd ug{ ;Ifd / k|lta4 5 . To:t} cGo ljleGg hf]lvdx? Go"gLs/0fsf nflu
k|efjsf/L cfGtl/s lgoGq0f k|0ffnL, ;dofg';f/sf] cfw'lgs k|ljlw, :ki6 gLlt tyf lgodx?sf] lgdf{0f Pjd\
;dofg';f/ cfˆgf] ;]jf tyf ;'ljwfx?df kl/jt{g ub}{ nlug] n3'ljQ ljQLo ;+:yfsf] gLlt /x]sf] 5 .

;fy} sf]le8 !( af6 kg{ ;Sg] hf]lvd Go'lgs/0fsf] nflu sf]le8–!( af6 pTkGg hf]lvdsf] ;DaGwdf /fli6«o tyf
cGt/f{li6«o :t/df cjnDag eP u/]sf hf]lvd Go'lgs/0fsf pkfox?sf] cjnf]sg tyf cWoog u/L ;f]lx cg'?k
pko'Qm Joj;flos /0fgLlt cg'z/0f ug]{ .

hf]lvd Go"lgs/0fsf nflu ;+:yfsf ;jf/L;fwg, l:y/ ;DklQx? tyf eN6sf] aLdf u/]sf] laj/0f M
lk|ldod
qm=;= ljdf ljdf sDkgLsf] gfd ;'? x'g] ldlt cjwL * /sd ljdf /sd
! ;DktL ljdf l;4fy{ O{G:of]/]G; s= @)&*÷)^÷!( @)&(÷)^÷!* @&%^.#% !#,)&,&)(.))
@ dfuf{:y gub l;4fy{ O{G:of]/]G; s= @)&*÷)^÷! @)&(÷)^÷!* @@,$*!.#% $%,)),))).))
# ;jf/L ljdf chf]8 O{G:of]/]G; @)&(÷)#÷@! @)*)÷)#÷@) &*&!.&% #,*$,()).))
sd{rf/L ;u/dfyf O{G:of]/]G;
$ b'3{6gf ljdf s= @)&(÷)%÷!% @)*)÷)%÷!$ &)@).)) #%,)),))).))
sd{rf/Lsf]
b'3{6gf,cf}ifwL
pkrf/, 3fts ;u/dfyf O{G:of]/]G;
% /f]u s= @)&(÷)%÷!% @)*)÷)%÷!$ @&,@@@.)) !,%#,)),))).))
lgIf]k tyf shf{
^ shf{ ;'/If0f ;'/If0f lgud @)&(÷)$÷)! @)*)÷)#÷#@ $,)#,$%%.%* @)!,&@&,&($.%)

gf]6 * M dfly pNn]lvt ladf n]vsf] ;dofjlw ;dfKt ePsf] v08df gljs/0f ul/g]5 .

lwtf]kq d"No kl/jt{g ;DalGw hf]lvd M

?=!))÷—k|lt z]o/sf b/n] lgisf;g ul/Psf] z]o/ d"Non] ;"rLs/0f kZrft\ lwtf]kq ahf/df x'g] sf/f]af/df
ptf/ r9fj cfpg ;Sg] ePsf]n] z]o/ d"Nodf x'g ;Sg] kl/jt{gsf] hf]lvd /x]sf] 5 .

(= ljQLo ljj/0f M
u=(=s= ljQLo ljj/0f / tT;DaGwdf Joj:yfkgsf] wf/0ff / ljZn]if0f M
;+ul7t ;+:yfsf] n]vfk/LIf0f ePsf] kl5Nnf] cfly{s jif{sf] jf;nft, gfkmf-gf]S;fg lx;fa, gfkmf-gf]S;fg lx;fa
afF8kmfF8, gub k|jfx ljj/0f M
ljQLo ;+:yfsf] cf=j= @)&&÷&* sf] jf;nft, gfkmf—gf]S;fg lx;fa, gfkmf—gf]S;fg afF8kmfF8 lx;fa tyf gub
k|jfxsf] ljj/0f lgDgfg';f/ 5 M–
jf;nft -cfiff9 d;fGt, @)&*_
k"FhL tyf bfloTj /sd -?=xhf/df_

!= z]o/ k"FhL 20,300.00

@= hu]8f tyf sf]ifx? (2,684.91)
#= C0fkq tyf a08 —
$= ltg{ afFsL shf{ ;fk6 1,03,576.47

15
 %= lgIf]k bfloTj 34,346.28
^= e'QmfgL lbg' kg]{ lanx? —
&= k|:tfljt tyf e'QmfgL lbg afFsL nfef+z —
*= cfos/ bfloTj —
(= cGo bfloTj 2,681.38
s'n k"FhL tyf bfloTj 1,58,219.22
;DklQ /sd -?=xhf/df_
!= gub df}Hbft 305.69
@ g]kfn /fi6« a}+sdf /x]sf] df}Hbft —
#= a}s ÷laQLo ;+:yfdf /x]sf] df}Hbft 7,481.94
$= dfu tyf cNk ;'rgfdf k|fKt x'g] /sd —
%= nufgL —
^= shf{ ;fk6 tyf lan vl/b 1,47,015.51
&= l:y/ ;DklQ 1,252.65
*= u}/ a}+ls+Í ;DklQ -
(= cGo ;DklQ 2,163.43
s'n ;DklQ 1,58,219.22
=
gfkmf gf]S;fg lx;fj ->fj0f !, @)&& b]lv cfiff9 d;fGt @)&*_
ljj/0f /sd -?=xhf/df_
!= Jofh cfDbfgL 21,814.78
@= Jofh vr{ (8,350.26)
v'b Aofh cfDbfgL 13,464.52
$= sldzg tyf cGo ;Grfng cfDbfgL 2,956.19
%= ;6xL 36a9 cfDbfgL 60.62
s'n ;+rfng cfDbfgL 16,481.33
^= sd{rf/L vr{ 6,924.66
&= cGo ;+rfng vr{ 3761.89
*= ;6xL 36a9 gf]]S;fg -
;Defljt gf]S;gL Aoa:yf cl3sf] ;+rfng d'gfkmf 5,794.79
(= ;Defljt gf]S;fgL 5157.62
;+rfng d'gfkmf÷-gf]S;fg_ 637.17
!)=u}/ ;+rfng cfDbfgL÷-gf]S;fg_ -
!!=;Defljt gf]S;fgL Aoa:yfaf6 lkmtf{ —
lgoldt sf/f]jf/af6 ePsf] d'gfkmf 637.17
!@=c;fdfGo sf/f]jf/af6 ePsf] d'gfkmf÷-vr{_ -
cg'bfg k|fKt ;DklQsf] x|f; s§L /sd cfDbfgL
;Dk"0f{ sf/f]jf/ ;dfj]z kl5sf] v'b gfkmf 637.17
!#=sd{rf/L af]g; Joj:yf 63.72
!$=cfos/ Aoa:yf 337.91
o; jif{sf] 11.42
ut jif{sf] -
k/ ;fl/Psf] cfos/ cfDbfgL ÷ -vr{_ 326.49
v'b d'gfkmf÷-gf]]S;fg_ 235.54
z]o/ ;+Vof -xhf/df_ 203
k|lt z]o/ cfDbfgL -?=_ 1.16

gfkmf gf]S;fg afF8kmfF8 lx;fj ->fj0f !, @)&& b]lv cfiff9 d;fGt @)&*_
ljj/0f /sd -?= xhf/df_
cfDbfgL
!= ut jif{;Ddsf] ;+lrt d'gfkmf -
@= o; jif{sf] d'gfkmf 235.54
#= ;6xL 36a9 sf]if —

16
$= :yug s/ —
%= hu]8f sf]if ;dfof]hg —
^= ut aif{sf] ;+:yfut ;fdflhs pQ/bfloTj sf]ifaf6 lkmtf{ /sd —
&= ut aif{sf] sd{rf/Lx?sf]] bIftf clej[l4 sf]ifaf6 lkmtf{ /sd —
*= ut ;fnsf] z]o/ lk|ldod —
hDdf 235.54
vr{
!= ut jif{;Ddsf] ;+lrt gf]]S;fg 5,128.90
@= o; jif{sf] gf]]S;fg —
#= ;fw/0f hu]8f sf]if 47.11
$= e}k/L cfpg] hu]8f -k/ ;f/]sf] s/_ —
%= ;+:yf ljsf; sf]if —
^= nfe+fz ;dLs/0f sf]if —
&= sd{rf/L ;DaGwL hu]]8fx? —
*= k|:tfljt nfef+z —
(= k|:tfljt af]g; z]o/ hf/L —
!)= ljz]]if hu]]8f sf]if —
!!= ;6xL 36a9 sf]if 15.15
!@= kF"hL lkmtf{ hu]8f sf]if —
!#= kF"hL ;dfof]hg sf]if —
!$= cGo -:yug s/ hu]8f_
!%= nufgL ;dfof]hg sf]if —
!%= ut jif{ ;DaGwL ;dfof]hg —
!%= ;fdflhs pQ/bfloTj sf]if 2.36
!^= u|fxs ;+/If0fsf]if 2.36
!&= sd{rf/Lx?sf]] bIftf clej[l4 sf]if —
hDdf 5,195.87
;l~rt d'gfkmf÷-gf]]S;fg_ (4960.33)

gub k|jfx ljj/0f ->fj0f !, @)&& b]lv cfiff9 d;fGt @)&*_

ljj/0f /sd -?= xhf/df_
s_ sf/f]af/ ;~rfngaf6 gub k|jfx 5,714.12
!= gub k|flKt 24,831.59
!=! Aofh cfDbfgL 21,814.78
!=@ sldzg tyf l8isfp06 cfDbfgL 3,016.81
!=# ljb]zL ljlgdo sf/f]af/af6 cfDbfgL -
—
!=$ ckn]lvt shf{sf] c;"nL
!=% cGo cfDbfgL —
@= gub e'QmfgL 1,8589.78
@=!= Jofh vr{ 8,350.26
@=@ sd{rf/L vr{ 6,924.66
@=# sfof{no ;+rfng vr{ 3,314.83
@=$ cfos/ e'QmfgL 0.05
@=% cGo vr{ -
sfo{ut k"FhL ultljlw cl3sf] gub k|jfx 6,241.80
;~rfng ;DalGw rfn' ;Dkltdf sdL÷-a[l4_ (53,704.65)
!= dfu tyf cNk ;'rgfdf k|fKt x'g] /sddf sdL÷-a[l4_ —
@= cGo cNksfnLg nufgLdf sdL÷-a[l4_ —
#= shf{ tyf ljN; v/Lbdf sdL÷-a[l4_ (53,517.42)
$= cGo ;DklQdf sdL÷-a[l4_ (187.23)
;~rfng ;DalGw rfn' bfloTjdf sdL÷-a[l4_ 53,176.96
!= lgIf]k bfloTjdf sdL j|l¢ 5786.87
@= ;l6{lkms]6 ckm l8kf]lhtdf -sdL_÷a[l4 —
#= cNksfnLg ;fk6Ldf -sdL_÷a[l4 46,336.61

17
 $= cGo bfloTjdf -sdL_÷a[l4 1053.49
v_ nufgL sf/f]af/df gub k|jfx (127.84)
!= bL3{sfnLg nufgLdf sdL÷-a[l4_ —
@= z]o/ tyf l8a]~r/ laqmLaf6 k|fKt /sd —
#= l:y/ ;Dkltdf sdL÷-a[l4_ (127.84)
$= bL3{sfnLg nufgLdf Jofh cfDbfgL —
%= nfefz+ cfDbfgL —
^= cGo —
u_ ljQLo sf/f]af/af6 gub k|jfx —
!= bL3{sfnLg C0f -a08, l8a]~r/ cflb_ df a[l4÷-sdL_ —
@= z]o/ kF"hLdf a[l4÷-sdL_ —
#= cGo bfloTjdf a[l4÷-sdL_ —
$= nfef+z e'QmfgL —
%= dh{/ kl5 z]o/ k'+hL tyf sf]ifdf ePsf] kl/jt{gsf] ;dfof]hg —
3_ gub tyf a}+s df}Hbftsf] ljlgdo b/df ePsf] km/saf6 —
cfDbfgL÷vr{
ª_ o; jif{sf] ;Dk"0f{ ultljlwaf6 gub k|jfx 5586.28
r_ gub tyf a}+sdf /x]sf] z'?sf] df}Hbft 2201.34
5_ gub tyf a}+sdf /x]sf] clGtd df}Hbft 7787.62

gf]6 M cf=j=@)&&÷)&* sf] jflif{s n]vfkl/If0f k|ltj]bg tyf ;f]sf cfwf/df tof/ kfl/Psf] ljQLo ljj/0fx? g]kfn /fi6«
a}+ssf] lgb]{zg cg';f/ NFRS cfwf/df tof/ ug'{kg]{df NFRS adf]lhd g/x]sfn] n]vfk/LIfsn] n]vfk/LIf0fsf] /fo lbg
g;lsg] n]vfk/LIf0f k|ltj]bgdf pNn]v ePsf] . t/ pQm cf=j= df NFRS cfwf/df tof/ ug'{kg]{ k|fjwfg o; sDkgLnfO{
nfu' eO{;s]sf] lyPg .
;fy}, dfly pNn]lvt ljQLo ljj/0fdf pNn]v ePsf] cGo ;DklQ cGtu{t Sundry Debtors df pNn]lvt k|fKo /sd ?=
#(,!@,#$*÷– tTsflng sd{rf/Ln] lxgfldgf u/]sf] /sd xf] . ;f] ;DaGwdf >L nlntk'/ lhNnf cbfntdf d'4f bfo/ u/L
sf/jfxL ubf{ ldlt @)&# kf}if ^ ut] bfloTj ;[hgf ePsf] sd{rf/L lj?4 c;'n pk/ ug{ lg0f{o lbO{Psf] t/ xfn ;Dd
klg lgh km/f/ /x]sf] ;fy} xfn k|rlnt sfg"g adf]lhd lgh;+u c;'n pk/ ug{ kxn eO{ /x]sf] 5 .

;fy} o; ljQLo ;+:yfsf] lgis[o shf{ sd ug{ tyf sfos|dsf] u'0f:t/df j[4L ug{ /0fgLlt tof/ u/L nfu" ul/Psf] 5 .
pQm /0fgLltx? lgDg adf]lhd /x]sf 5g\ M

/0fgLltx?
!_ k|efjsf/L s]Gb|| a}7s ;~rfng ug]{ ljlw
@_ shf{ ljZn]if0f ubf{ clgjfo{ ug'{kg]{ sfo{x?
#_ shf{ ;b'kof]lutf hfFr ug{sf] nflu ug'{kg]{ t/Lsf
$_ shf{ :jLs[t ubf{ u/Lg] sfo{ -ljZn]if0f_ tyf k|lqmofx?
%_ s]Gb|Lo sfof{no jf cg'udgaf6 shf{ :jLs[t u/fpbf sfufhftx? ;+nUg u/L jf ;ˆ6j]o/df cWofjlws u/L tf]lsPsf]
;DaGwLt sd{rf/L ;dIf k]z ug'{ kg]{ .

sDkgLsf] cf=j= @)&(÷)*) sf] klxnf] q}df;sf] Joj:yfkgaf6 k|dfl0ft ePsf] jf;nft, gfkmf gf] S;fg lx;fa tyf gub
k|jfx ljj/0f
jf;nft
kF"hL tyf bfloTj cf=j= @)&(÷*)
klxnf] q}df;
?=xhf/df
!= z]o/ k"FhL 20,300.00
@= Hfu]8f tyf sf]ifx? (2,740.14)
#= C0fkq tyf a08 -
$= ltg{ afFls shf{ ;fk6 120,910.79
%= lgIf]k bfloTj 47,754.24
^= k|:tfljt gub nfefFz -
&= cfos/ bfloTj 450.19

18
*= cGo bfloTj 4,406.84
s"n k'FhL tyf bfloTj 191,081.92
;DklQ -
!= gub df}Hbft -l;Ssf ;d]t_ 169.58
@= g]kfn /fi6« a}+sdf /x]sf] df}Hbft -
#= a}s÷ljQLo ;+:yfdf /x]sf] df}Hbft 5,846.86
$= dfu tyf cNk ;"rgfdf k|fKt x'g] /sd -
%= nufgL -
^= shf{ ;fk6 182,805.49
&= l:y/ ;DklQ 1,489.10
*= u}/ a}lsË ;DklQ -
(= cGo ;DklQ 770.88
s'n ;DklQ 191,081.92

gfkmf gf]S;fg lx;fj

ljj/0f cf=j= @)&(÷*)
klxnf] q}df;
?=xhf/df
!= Jofh cfDbfgL 6,843.42
@= Jofh vr{ 5,326.78
v'b Jofh cfDbfgL 1,516.64
#= sldzg tyf cGo ;~rfng cfDbfgL 491.03
$= ;6xL 36a9 cfDbfgL -
s'n ;~rfng cfDbfgL 2,007.68
%= sd{rf/L vr{ 2,338.69
^= cGo ;~rfng vr{ 743.68
&= ;6xL 36a9 gf]S;fg -
;Defljt gf]S;fgL Joj:yf cl3sf] ;~rfng d'gfkmf (1,074.69)
*= ;Defljt gf]S;fgL Joj:yfx? 1,511.96
;~rfng d'gfkmf (2,586.66)
(= u}/ ;+rfng cfDbfgL ÷vr{ -
!)= ;Defljt gf]S;fgL Joj:yf af6 lkmtf{ -
lgoldt sf/]fjf/af6 ePsf] d'gfkmf (2,586.66)
!!= c;fdfGo sf/f]jf/jf6 ePsf] cfDbfgL ÷vr{ -
;Dk"0f{ sf/f]jf/ ;dfj]z kl5sf] v'b d'gfkmf (2,586.66)
!@= sd{rf/L jf]g; Joj:yf -
!#= cfos/ Joj:yf -
o; jif{sf] s/ Joj:yf -
ljut jif{;Ddsf] s/ Joj:yf -
o; jif{sf] :yug s/ cfDbfgL÷vr{ -
v'b gfkmf÷gf]S;fg (2,586.66)

gub k|jfx ljj/0f

ljj/0f cf=j= @)&(÷*)
klxnf] q}df;
?=xhf/df

19
 -s_ sf/f]jf/ ;~rfngaf6 gub k|jfx (744.08)
1 gub k|flKt 7,334.46
1.1 Aofh cfDbfgL 6,843.42
1.2 ckn]lvt shf{sf] c;'nL -
1.3 sldzg tyf cGo cfDbfgL 491.03
2 gub e'QmfgL 8,184.05
2.1 Jofh vr{ 5,326.78
2.2 sd{rf/L vr{ 2,110.16
2.3 sfof{no ;+rfng vr{ 743.68
2.4 cfos/ e'QmfgL 0.48
2.5 cGo vr{ 2.94
sfo{ut k"FhL ultljlw cl3sf] gub k|jfx (849.59)
;~rfng ;DjlGw rfn' ;DklQdf sdL÷-j[l¢_ 4,738.51
1 dfu tyf cNk ;"rgfdf k|fKt x'g] /sddf sdL–-j[l¢_ -
2 cGo cNksflng nufgLdf sdL—-j[l¢_ -
3 shf{df sdL—-j[l¢_ 4,714.03
4 cGo ;Dkltdf sdL—-j[l¢_ 24.48
;~rfng ;DjlGw rfn' bfloTjdf -sdL_—j[l¢ (4,633.00)
1 lgIf]k bfloTjdf -sdL_—j[l¢ (159.06)
2 cNksflng ;fk6Ldf -sdL_—j[l¢ (4,746.63)
3 cGo bfloTjdf -sdL_—j[l¢ 272.68
=-v_ nufgL sf/f]jf/df gub k|jfx (2.20)
1 bL3{sflng nufgLdf sdL—-j[l¢_ -
2 :yL/ ;Dkltdf sld—-j[l¢_ (2.20)
3 bL3{sflng nufgLdf Jofh cfDbfgL -
4 nfef+z cfDbfgL -
5 cGo -
-u_ ljlQo >f]t sf/f]jf/jf6 gub k|jfx -
1 bL3{sflng C0f -j08,l8j]Gr/ cfbL_ df j[l¢ ÷-sdL_ -
2 z]o/ kF"lhdf j[l¢÷-sdL_ * -
3 cGo bfloTjdf j[l¢÷-sdL_ -
4 g]kfn /fi6« a}+sjf6 k||fKt ;x'lnot—k"/gshf{df j[l¢÷-sdL_ -
5 k"j{ ;+rfng vr{ -
-3_ ;Dklt tyf bfloTj x:tfGt/0f af6 jrt -
-3_ gub tyf a}+s df}Hbftsf] ljlgdo b/df ePsf] km/sjf6 cfDbfgL–vr{ -
=-ª_ o; jif{sf] ;Dk"{0f ultljlwaf6 gub k|jfx (746.28)
=-r_ o; jif{sf] a}+sdf /x]sf] z"? Df}Hbft 6,762.73
-5_ gub tyf a}+sdf /x]sf] clGtd df}Hbft 6,016.45

v_ ;~rfng cjlw tLg jif{ JotLt e};s]sf] cj:yfdf ljut tLg jif{sf] / tLg jif{ JotLt e}g;s]sf]
cj:yfdf ;+rfng cjlwe/sf] n]vfk/LIf0f ePsf] ljQLo ljj/0f M
20
 jf;nft
ljj/0f jf:tljs -/sd -?=xhf/df__
cf=j= )&%÷&^ cf=j= )&^÷&& cf=j=)&&÷)&*
!= z]o/ k"FhL 20,300 20,300 20,300
@= hu]8f tyf sf]ifx? 353.13 (2,920.44) (2,684.91)
#= C0fkq tyf a08 - - -
$= ltg{ afFsL shf{ ;fk6 9,761.92 57,239.87 103,576.47
%= lgIf]k bfloTj 16,767.08 28,559.4 34,346.28
^= e'QmfgL lbg' kg]{ lanx? - - -
&= k|:tfljt tyf e'QmfgL lbg afFsL nfef+z - - -
*= cfos/ bfloTj - - -
(= cGo bfloTj 301.10 15,64.18 2,681.38
s'n k"FhL tyf bfloTj 47,483.23 104,743 15,8219.22
;DklQ
!= gub df}Hbft 6.23 93.76 305.68
@ g]kfn /fi6« a}+sdf /x]sf] df}Hbft - - -
#= a}s ÷laQLo ;+:yfdf /x]sf] df}Hbft 130.00 2,107.58 7,481.94
$= dfu tyf cNk ;'rgfdf k|fKt x'g] /sd 24,269.23 - -
%= nufgL - - -
^= shf{ ;fk6 tyf lan vl/b 20,680.28 98,398.60 147,015.51
&= l:y/ ;DklQ 1,401.38 1,571.88 1,252.65
*= u}/ a}+ls+Í ;DklQ - - -
(=cGo ;DklQ 996.10 2,571.19 2,163.43
s'n ;DklQ 47,483.23 104,743 158,219.22

gfkmf jf gf]S;fg ljj/0f

jf:tljs
ljj/0f cf=j= )&%÷&^ cf=j= )&^÷&& cf=j=)&&÷)&*
!= Jofh cfDbfgL 2,089.30 10,084.44 21,814.78
@= Jofh vr{ 480.88 4,653.15 8,350.26
v'b Aofh cfDbfgL 1,608.42 5,431.30 13,464.52
$= sldzg tyf cGo ;Grfng cfDbfgL 158.84 2,855.01 2,956.19
%= ;6xL 36a9 cfDbfgL 168.87 - 60.62
s'n ;+rfng cfDbfgL 1,936.13 8286.31 16,481.33
^= sd{rf/L vr{ 1,160.10 5,556.75 6,924.66
&= cGo ;+rfng vr{ 1,477.49 3,263.36 3,761.89
*= ;6xL 36a9 gf]]S;fg - 4,87.68 -
;Defljt gf]S;gL Aoa:yf cl3sf] ;+rfng d'gfkmf (701.46) (1,021.49) 5,794.79
(= ;Defljt gf]S;fgL 1,932.27 4,859.71 5157.62
;+rfng d'gfkmf÷-gf]S;fg_ (2,633.73) (5,881.2) 637.17
!)=u}/ ;+rfng cfDbfgL÷-gf]S;fg_ - 41.85 -
!!=;Defljt gf]S;fgL Aoa:yfaf6 lkmtf{ 3.43 1,219.06 -
lgoldt sf/f]jf/af6 ePsf] d'gfkmf (2,630.30) (4,620.29) 637.17
!@=c;fdfGo sf/f]jf/af6 ePsf] d'gfkmf÷-vr{_ - - -
cg'bfg k|fKt ;DklQsf] x|f; s§L /sd cfDbfgL - - -
;Dk"0f{ sf/f]jf/ ;dfj]z kl5sf] v'b gfkmf (2,630.30) (4,620.29) 637.17
!#=sd{rf/L af]g; Joj:yf - 63.72
!$=cfos/ Aoa:yf (774.97) (1360.51) 337.91
o; jif{sf] 2.42 6.49 11.42
ut jif{sf] - - -

21
 k/ ;fl/Psf] cfos/ cfDbfgL ÷ -vr{_ (777.39) (1367.00) 326.49
v'b d'gfkmf÷-gf]]S;fg_ (1,855.33) (3259.78) 235.54
z]o/ ;+Vof -xhf/df_ 203 203 203
k|lt z]o/ cfDbfgL -?=_ (9.13) (16) 1.16

gub k|jfx ljj/0f

jf:tljs
ljj/0f cf=j=
)&%÷&^ cf=j= )&^÷&& cf=j=)&&÷)&*
s_ sf/f]af/ ;~rfngaf6 gub k|jfx (20,358.89) 2731.07 5714.12
!= gub k|flKt 2,361.85 12,981.30 24831.59
!=! Aofh cfDbfgL 2,089.30 10,084.44 21814.78
!=@ sldzg tyf l8isfp06 cfDbfgL 272.56 2,896.86 3016.81
!=# ljb]zL ljlgdo sf/f]af/af6 cfDbfgL - - -
!=$ ckn]lvt shf{sf] c;"nL - - -
!=% cGo cfDbfgL - - -
@= gub e'QmfgL 2,716.85 13,038.98 18589.78
@=!= Jofh vr{ 481 4653.15 8350.26
@=@ sd{rf/L vr{ 1,160.10 5,556.75 6924.66
@=# sfof{no ;+rfng vr{ 865.54 2,737.90 3314.83
@=$ cfos/ e'QmfgL 210.33 61.18 0.05
@=% cGo vr{ - - -
sfo{ut k"FhL ultljlw cl3sf] gub k|jfx (354.99) (57.67) 6241.80

;~rfng ;DalGw rfn' ;Dkltdf sdL÷-a[l4_ (48,090.97) (57,243.14) (53704.65)

!= dfu tyf cNk ;'rgfdf k|fKt x'g] /sddf sdL÷-a[l4_ (24,269.23) 24,269.23 -
@= cGo cNksfnLg nufgLdf sdL÷-a[l4_ - - -
#= shf{ tyf ljN; v/Lbdf sdL÷-a[l4_ (22,799.02) (81,358.97) (53517.42)
$= cGo ;DklQdf sdL÷-a[l4_ (1022.72) (153.40) (187.23)
;~rfng ;DalGw rfn' bfloTjdf sdL÷-a[l4_ 28,087.07 60,031.88 53176.96
!= lgIf]k bfloTjdf sdL j|l¢ 16,767.08 11,792.32 5786.87
@= ;l6{lkms]6 ckm l8kf]lhtdf -sdL_÷a[l4 - -
#= cNksfnLg ;fk6Ldf -sdL_÷a[l4 9,817.07 46,976.48 46336.61
$= cGo bfloTjdf -sdL_÷a[l4 1,502.93 1,263.08 1053.49
v_ nufgL sf/f]af/df gub k|jfx (1,772.57) (665.95) (127.84)
!= bL3{sfnLg nufgLdf sdL÷-a[l4_ - - -
@= z]o/ tyf l8a]~r/ laqmLaf6 k|fKt /sd - - -
#= l:y/ ;Dkltdf sdL÷-a[l4_ (1,772.57) (665.95) 127.84
$= bL3{sfnLg nufgLdf Jofh cfDbfgL - - -
%= nfefz+ cfDbfgL - - -
^= cGo - - -
u_ ljQLo sf/f]af/af6 gub k|jfx 20,059.23 - -
!= bL3{sfnLg C0f -a08, l8a]~r/ cflb_ df a[l4÷-sdL_ - -
@= z]o/ kF"hLdf a[l4÷-sdL_ 20,300.00 - -
#= cGo bfloTjdf a[l4÷-sdL_ - - -
$= nfef+; e'QmfgL - - -
%= dh{/ kl5 z]o/ k'+hL tyf sf]ifdf ePsf] kl/jt{gsf] - - -
;dfof]hg
^= g]kfn /fi6« a}+saf6 k|fKt ;x'lnot÷k'g/shf{df a[l4÷- - - -
sdL_
&= k"j{ ;+rfng vr{ (240.77)
3_;DkQL twf bfloTj x:tfGt/0f jf6 art 2208.46
ª_ gub tyf a}+s df}Hbftsf] ljlgdo b/df ePsf] km/saf6 - - -
cfDbfgL÷vr{
22
 r_o; jif{sf] ;Dk"0f{ ultljlwaf6 gub k|jfx 136.23 2,065.12 5586.28
5_gub tyf a}+sdf /x]sf] z'?sf] df}Hbft - 136.23 2201.34
h_gub tyf a}+sdf /x]sf] clGtd df}Hbft 136.23 2,201.35 7787.62

u_ cfly{s jif{ ;dfKt ePsf] ^ dlxgf kZrft\ ljj/0fkq :jLs[tLsf] nfuL k]z u/]df pQm cGtl/d cjlwsf]
nflu n]vfkl/Ifsaf6 k|dfl0ft u/]sf] ckl/is[t ljQLo ljj/0f M

o; sDkgLsf] cf=j @)&*÷&( sf] cfiff9 d;fGt ;Ddsf] Joj:yfkgaf6 k|dfl0ft ul/Psf -ljQLo ljj/0fx?_
ckl/is[t jf;nft, gfkmf—gf]S;fg lx;fa tyf gub k|jfx ljj/0fx? b]xfo adf]lhd /x]sf 5g\ .
jf;nft
ljj/0f /sd -?=xhf/df_
kF"hL tyf bfloTj
!= z]o/ k"FhL 20,300
@= Hfu]8f tyf sf]ifx? (153.48)
#= C0fkq tyf a08 -
$= ltg{ afFls shf{ ;fk6 125,657.41
%= lgIf]k bfloTj 47,913.29
^= k|:tfljt gub nfefFz -
&= cfos/ bfloTj 450.19
*= cGo bfloTj 3,902.69
s"n k'FhL tyf bfloTj 198,070.11
;DklQ
!= gub df}Hbft -l;Ssf ;d]t_ 465.29
@= g]kfn /fi6« a}+sdf /x]sf] df}Hbft -
#= a}s÷ljQLo ;+:yfdf /x]sf] df}Hbft 6,297.44
$= dfu tyf cNk ;"rgfdf k|fKt x'g] /sd -
%= nufgL -
^= shf{ ;fk6 189,031.49
&= l:y/ ;DklQ 1,486.90
*= u}/ a}lsË ;DklQ -
(= cGo ;DklQ 788.99
s'n ;DklQ 198,070.11

gfkmf gf]S;fg lx;fa

ljj/0f /sd -?=xhf/df_
!= Jofh cfDbfgL 28,033.55
@= Jofh vr{ 16,202.45
v'b Jofh cfDbfgL 11,831.10
#= sldzg tyf cGo ;~rfng cfDbfgL 4,767.94
$= ;6xL 36a9 cfDbfgL -
s'n ;~rfng cfDbfgL 16,599.04
%= sd{rf/L vr{ 7,571.39
^= cGo ;~rfng vr{ 4,363.50
&= ;6xL 36a9 gf]S;fg -
;Defljt gf]S;fgL Joj:yf cl3sf] ;~rfng d'gfkmf 4,664.15
*= ;Defljt gf]S;fgL Joj:yfx? -
;~rfng d'gfkmf 4,664.15
(= u}/ ;+rfng cfDbfgL ÷vr{ -

23
!)= ;Defljt gf]S;fgL Joj:yf af6 lkmtf{ 180.08
lgoldt sf/]fjf/af6 ePsf] d'gfkmf 4,844.23
!!= c;fdfGo sf/f]jf/jf6 ePsf] cfDbfgL ÷vr{ -
;Dk"0f{ sf/f]jf/ ;dfj]z kl5sf] v'b d'gfkmf 4,844.23
!@= sd{rf/L jf]g; Joj:yf 484.42
!#= cfos/ Joj:yf 1,828.38
o; jif{sf] s/ Joj:yf 450.19
ljut jif{;Ddsf] s/ Joj:yf -
o; jif{sf] :yug s/ cfDbfgL÷vr{ 1,378.19
v'b gfkmf÷gf]S;fg 2,531.43

gfkmf gf]S;fg afF8kmFf8 lx;fa

ljj/0f /sd -?=xhf/df_
cfDbfgL
!= ut jif{;Ddsf] ;l~rt d"gfkmf -
@= o; jif{sf] v"b d"gfkmf 2,531.43
#= ;6xL 36a9 sf]if -
$= u|fxs ;+/If0f sf]ifaf6 lkmtf{ -
%= ;+:yfut ;fdflhs pQ/bfloTj sf]ifaf6 lkmtf{ -
hDdf 2,531.43
vr{
!= ut jif{ ;Ddsf] ;+lrt gf]S;fg 4,960.33
@= o; jif{sf] gf]S;fg -
#= ;fwf/0f hu]8f sf]if 506.29
$= e}k/L cfpg] hu]8f -
%= ;+:yf ljsf; sf]if -
^= nfef+z ;dLs/0f sf]if -
&= sd{rf/L ;DaGwL hu]8fx? -
*= k|:tfljt nfef+z -s/ ;lxt_ -
(= k|:tfljt af]g; z]o/ hf/L -s/ ;lxt_ -
!)= ljz]if hu]8f sf]if -
!!= ;6xL 36j9 sf]if -
!@= kF"hL lkmtf{ hu]8f sf]if -
!#= kF"hL ;dfof]hg sf]if -
!$= u|fxs ;+/If0f sf]if 25.31
!%= sd{rf/L bIfotf clea[l4 sf]if -
!^= ;+:yfut ;fdflhs pQ/bfloTj sf]if 25.31
!&= :yug s/ hu]8f -
hDdf 5,517.25
;l~rt d"gfkmf -gf]S;fg_ (2,985.82)

gub k|jfx ljj/0f

ljj/0f /sd -?=xhf/df_
-s_ sf/f]jf/ ;~rfngaf6 gub k|jfx (323.59)
1 gub k|flKt 32,801.49
1.1 Aofh cfDbfgL 28,033.55
1.2 ckn]lvt shf{sf] c;'nL -
1.3 sldzg tyf cGo cfDbfgL 4,767.94
2 gub e'QmfgL 27,625.45
24
 2.1 Jofh vr{ 16,202.45
2.2 sd{rf/L vr{ 7,462.30
2.3 sfof{no ;+rfng vr{ 3,896.44
2.4 cfos/ e'QmfgL 0.53
2.5 cGo vr{ 63.72
sfo{ut k"FhL ultljlw cl3sf] gub k|jfx 5,176.05
;~rfng ;DjlGw rfn' ;DklQdf sdL÷-j[l¢_ (41,839.11)
1 dfu tyf cNk ;"rgfdf k|fKt x'g] /sddf sdL–-j[l¢_ -
2 cGo cNksflng nufgLdf sdL—-j[l¢_ -
3 shf{df sdL—-j[l¢_ (41,835.89)
4 cGo ;Dkltdf sdL—-j[l¢_ (3.21)
;~rfng ;DjlGw rfn' bfloTjdf -sdL_—j[l¢ 36,339.47
1 lgIf]k bfloTjdf -sdL_—j[l¢ 13,567.02
2 cNksflng ;fk6Ldf -sdL_—j[l¢ 22,080.94
3 cGo bfloTjdf -sdL_—j[l¢ 691.51
=-v_ nufgL sf/f]jf/df gub k|jfx (701.30)
1 bL3{sflng nufgLdf sdL—-j[l¢_ -
2 :yL/ ;Dkltdf sld—-j[l¢_ (701.30)
3 bL3{sflng nufgLdf Jofh cfDbfgL -
4 nfef+z cfDbfgL -
5 cGo -
-u_ ljlQo >f]t sf/f]jf/jf6 gub k|jfx -
1 bL3{sflng C0f -j08,l8j]Gr/ cfbL_ df j[l¢ ÷-sdL_ -
2 z]o/ kF"lhdf j[l¢÷-sdL_ * -
3 cGo bfloTjdf j[l¢÷-sdL_ -
4 g]kfn /fi6« a}+sjf6 k||fKt ;x'lnot—k"/gshf{df j[l¢÷-sdL_ -
5 k"j{ ;+rfng vr{ -
-3_ ;Dklt tyf bfloTj x:tfGt/0f af6 jrt -
=-ª_ gub tyf a}+s df}Hbftsf] ljlgdo b/df ePsf] km/sjf6 cfDbfgL–vr{ -
=-r_ o; jif{sf] ;Dk"{0f ultljlwaf6 gub k|jfx (1,024.90)
-5_ o; jif{sf] a}+sdf /x]sf] z"? Df}Hbft 7,787.62
-h_ gub tyf a}+sdf /x]sf] clGtd df}Hbft 6,762.73
* cf=j= )&*÷&( cfiff9 d;fGt sf] Joj:yfkgaf6 k|dfl0ft ckl/is[t ljj/0f

3_ cfDbfgL / vr{ lx;fjsf] s'g} zLif{sdf 7'nf] dfqfdf kl/jt{g ePdf To;sf] ljZn]if0ffTds sf/0fM ;f]
gePsf] .

ª_ kl5Nnf] ljQLo ljj/0fsf] n]vfk/LIf0f eP kZrft\ ;+ul7t ;+:yfsf] sf/f]af/, gfkmf gf]S;fg, ;DklQsf]
d'No jf cfufdL !@ dlxgfsf] bfloTj e'QmfgLdf c;/ kg]{ u/L s'g} cj:yf l;h{gf ePsf] 5÷5}g ;f]
;DaGwdf ;+rfnsx?sf] wf/0ff M ;f] gePsf] .

r_ cfly{s jif{ ;dfKt ePkl5 ljj/0fkq k]z u/]df, cfly{s jif{ ;dfKt ePsf] ldltaf6 k]z ePsf]
ldlt;Dddf jf;nftsf] ldlt kl5sf] 36gfsf] af/]df 5'§} hfgsf/L ljj/0fkqdf ;dfj]z ug'{kg]{ M ;f]
gePsf] .

5_ ljut % jif{df ;DklQsf] k'g{d"NofÍg ul/Psf] 5÷5}g, olb ul/Psf] eP -c_ ;DklQsf] ljj/0f -cf_
;DklQsf] k'g{d"NofÍg cl3 / kl5sf] lstfaL d"No -O{_ k'g{d"NofÍsf] cf}lrTo M;f] gePsf] .

25
h_ cfufdL tLg jif{sf] k|If]lkt jf;nft, gfkmf gf]S;fg lx;fasf ;fy} To;sf u0fgfsf] cfwf/x? M
sDkgLsf] cfufdL # cfly{s jif{sf] nflu k|If]lkt ljQLo l:ylt b]xfo adf]lhd /x]sf] 5 M

jf;nft
k|If]lkt -?= xhf/df_
k"hL tyf bfloTj cf=a= cf=a= cf=a=
)&(.*) )*).*! )*!.*@
!= z]o/ k"FhL 30,000 30,000 31,500
@= hu]8f tyf sf]ifx? 357 5,112 8,785
#= C0fkq tyf a08 - - -
$= ltg{ afFsL shf{ ;fk6 138,225 164,970 197,019
%= lgIf]k bfloTj 50,309 60,371 72,445
^= e'QmfgL lbg' kg]{ lanx? - - -
&= k|:tfljt tyf e'QmfgL lbg afFsL nfef+z - - -
*= cfos/ bfloTj 1,209 1,776 2,110
(= cGo bfloTj 4,293 5,152 6,776
s'n k"FhL tyf bfloTj 224,393 267,380 318,634
;DklQ
!= gub df}Hbft 4,484 3,226 304
@ g]kfn /fi6« a}+sdf /x]sf] df}Hbft - - -
#= a}s ÷laQLo ;+:yfdf /x]sf] df}Hbft 7,557 9,068 11,789
$= dfu tyf cNk ;'rgfdf k|fKt x'g] /sd - - -
%= nufgL - - -
^= shf{ ;fk6 tyf lan vl/b 207,953 249,563 300,106
&= l:y/ ;DklQ 2,825 3,108 3,418
*= u}/ a}+ls+Í ;DklQ - - -
(= cGo ;DklQ 1,574 2,416 3,017
s'n ;DklQ 224,393 267,380 318,634

gfkmf gf]S;fg lx;fj

k|If]lkt -?=xhf/df_
ljj/0f cf=a= cf=a= cf=a=
)&(.*) )*).*! )*!.*@
!= Jofh cfDbfgL 31,058 39,978 47,099
@= Jofh vr{ 17,123 22,414 26,339
v'b Aofh cfDbfgL 13,935 17,564 20,760
$= sldzg tyf cGo ;Grfng cfDbfgL 5,311 6,373 7,664
%= ;6xL 36a9 cfDbfgL - - -
s'n ;+rfng cfDbfgL 19,246 23,937 28,424
^= sd{rf/L vr{ 7,617 8,379 9,217
&= cGo ;+rfng vr{ 6,166 7,224 8,755
*= ;6xL 36a9 gf]]S;fg - - -
;Defljt gf]S;gL Aoa:yf cl3sf] ;+rfng d'gfkmf 5,463 8,334 10,453
(= ;Defljt gf]S;fgL 1,029 1,821 2,718
;+rfng d'gfkmf÷-gf]S;fg_ 4,434 6,513 7,735
!)=u}/ ;+rfng cfDbfgL÷-gf]S;fg_ - - -

26
!!=;Defljt gf]S;fgL Aoa:yfaf6 lkmtf{ - - -
lgoldt sf/f]jf/af6 ePsf] d'gfkmf 4,434 6,513 7,735
!@=c;fdfGo sf/f]jf/af6 ePsf] d'gfkmf÷-vr{_ - - -
cg'bfg k|fKt ;DklQsf] x|f; s§L /sd cfDbfgL - - -
;Dk"0f{ sf/f]jf/ ;dfj]z kl5sf] v'b gfkmf 4,434 6,513 7,735
!#=sd{rf/L af]g; Joj:yf 403 592 703
!$=cfos/ Aoa:yf 989 1,166 1,780
o; jif{sf] 1,209 1,776 2,110
ut jif{sf] - - -
k/ ;fl/Psf] cfos/ vr{ ÷ -cfDbfgL_ (220) (610) (330)
v'b d'gfkmf÷-gf]]S;fg_ 3,041 4,755 5,252
z]o/ ;+Vof -xhf/df_ 300 300 300
k|lt z]o/ cfDbfgL -?=_ 10.14 15.85 17.51

gfkmf gf]S;fg jfF8kmfF8 lx;fj

k|If]lkt -?= xhf/df_
ljj/)f cf=a= cf=a= cf=a=
)&(.*) )*).*! )*!.*@
cfDbfgL
!= ut jif{;Ddsf] ;+lrt d'gfkmf - - 291
@= o; jif{sf] d'gfkmf 3,041 4,755 5,252
#= ;6xL 36a9 sf]if - -
$= :yug s/ - -
%= hu]8f sf]if ;dfof]hg - -
^= ut aif{sf] ;+:yfut ;fdflhs pQ/bfloTj sf]ifaf6 lkmtf{ /sd
&= ut aif{sf] sd{rf/Lx?sf]] bIftf clej[l4 sf]ifaf6 lkmtf{ /sd
*= ut ;fnsf] z]o/ lk|ldod - -
hDdf 3,041 4,755 5,543
vr{
!= ut jif{;Ddsf] ;+lrt gf]]S;fg 4,960 2,808 -
@= o; jif{sf] gf]]S;fg - - -
#= ;fw/0f hu]8f sf]if 608 951 1,050
$= e}k/L cfpg] hu]8f -k/ ;f/]sf] s/_ - - -
%= ;+:yf ljsf; sf]if - - -
^= nfe+fz ;dLs/0f sf]if - - -
&= sd{rf/L ;DaGwL hu]]8fx? - - -
*= k|:tfljt nfef+z - - 78.95
(= k|:tfljt af]g; z]o/ hf/L - - 1,500
!)= ljz]]if hu]]8f sf]if - - -
!!= ;6xL 36a9 sf]if - - -
!@= kF"hL lkmtf{ hu]8f sf]if - - -
!#= kF"hL ;dfof]hg sf]if - - -
!$= cGo -:yug s/ hu]8f_ 220 610 330
!%= nufgL ;dfof]hg sf]if - - -
!%= ut jif{ ;DaGwL ;dfof]hg - - -
!%= ;fdflhs pQ/bfloTj sf]if 30 48 53
!^= u|fxs ;+/If0fsf]if 30 48 72
27
!&= sd{rf/Lx?sf]] bIftf clej[l4 sf]if - - -
hDdf 5,849 4,464 3,084
;l~rt d'gfkmf÷-gf]]S;fg_ (2,808) 291 2,459

gub k|jfx ljj/0f

k|If]lkt -?=xhf/df_
ljj/0f cf=a= cf=a= cf=a=
)&(.*) )*).*! )*!.*@
s_ sf/f]af/ ;~rfngaf6 gub k|jfx (3,383) 1,077 784
!= gub k|flKt 36,369 46,351 54,763
!=! Aofh cfDbfgL 31,058 39,978 47,099
!=@ sldzg tyf l8isfp06 cfDbfgL 5,311 6,373 7,664
!=# ljb]zL ljlgdo sf/f]af/af6 cfDbfgL - - -
!=$ ckn]lvt shf{sf] c;"nL - - -
!=% cGo cfDbfgL - - -
@= gub e'QmfgL 32,836 41,056 48,916
@=!= Jofh vr{ 17,123 22,414 26,339
@=@ sd{rf/L vr{ 7,617 8,379 9,217
@=# sfof{no ;+rfng vr{ 5,674 6,683 8,160
@=$ cfos/ e'QmfgL 989 1,166 1,780
@=% cGo vr{ 1,433 2,414 3,421
sfo{ut k"FhL ultljlw cl3sf] gub k|jfx 3,533 5,296 5,847
;~rfng ;DalGw rfn' ;Dkltdf sdL÷-a[l4_ (60,348) (42,452) (51,144)
!= dfu tyf cNk ;'rgfdf k|fKt x'g] /sddf sdL÷-a[l4_ - - -
@= cGo cNksfnLg nufgLdf sdL÷-a[l4_ - - -
#= shf{ tyf ljN; v/Lbdf sdL÷-a[l4_ (60,938) (41,609) (50,543)
$= cGo ;DklQdf sdL÷-a[l4_ 589 (842) (601)
;~rfng ;DalGw rfn' bfloTjdf sdL÷-a[l4_ 53,432 38,232 46,081
!= lg5]k bfloTjdf sdL j|l¢ 15,963 10,062 12,074
@= ;l6{lkms]6 ckm l8kf]lhtdf -sdL_÷a[l4 - - -
#= cNksfnLg ;fk6Ldf -sdL_÷a[l4 34,649 26,745 32,049
$= cGo bfloTjdf -sdL_÷a[l4 2,821 1,426 1,958
v_ nufgL sf/f]af/df gub k|jfx (2,064) (823) (906)
!= bL3{sfnLg nufgLdf sdL÷-a[l4_ - - -
@= z]o/ tyf l8a]~r/ laqmLaf6 k|fKt /sd - - -
#= l:y/ ;Dkltdf sdL÷-a[l4_ (2,064) (823) (906)
$= bL3{sfnLg nufgLdf Jofh cfDbfgL - - -
%= nfefz+ cfDbfgL - - -
^= cGo - - -
u_ ljQLo sf/f]af/af6 gub k|jfx 9,700 - (79)
!= bL3{sfnLg C0f -a08, l8a]~r/ cflb_ df a[l4÷-sdL_ - - -
@= z]o/ kF"hLdf a[l4÷-sdL_ 9,700 -
#= cGo bfloTjdf a[l4÷-sdL_ - - -
$= nfef+; e'QmfgL - - (79)
%= dh{/ kl5 z]o/ k'+hL tyf sf]ifdf ePsf] kl/jt{gsf]
- - -
;dfof]hg
^= g]kfn /fi6« a}+saf6 k|fKt ;x'lnot÷k'g/shf{df a[l4÷-sdL_ - - -

28
 &= k"j{ ;+rfng vr{
3_ gub tyf a}+s df}Hbftsf] ljlgdo b/df ePsf] km/saf6 - - -
cfDbfgL÷vr{
ª_ o; jif{sf] ;Dk"0f{ ultljlwaf6 gub k|jfx 4,252 253 (201)
r_ gub tyf a}+sdf /x]sf] z'?sf] df}Hbft 7,788 12,040 12,294
5_ gub tyf a}+sdf /x]sf] clGtd df}Hbft 12,040 12,294 12,093

k|If]lkt ljQLo ljj/0f n3'ljQ ljQLo ;+:yf cfkm}n] tof/ kf/]sf] xf] / ;f] ljQLo ljj/0fx? k|dfl0ft ug]{ laz]if1df ;'jg
P08 P;f]l;P6;\ rf6{8{ PsfpG6]06\; /xg' ePsf] 5 .

sDkgLsf] ljQLo k|If]k0fsf cfwf/ tyf tl/sfx?M

ljQLo k|If]k0fsf cfwf/ tyf tl/sf M

ljj/0f
cf=a= cf=a= cf=a=
)&(.*) )*).*! )*!.*@
!= s'n lgIf]kdf cf}ift a[l4b/ -k|ltztdf_ 46.48% 20.00% 20.00%
@= s'n shf{ tyf ;fk6df cf}ift a[l4b/ -k|ltztdf_ 41.45% 20.01% 20.25%
#= s'n shf{ tyf lgIf]k±k"Flhsf]if cg'kft -k|ltztdf_ 100.26% 101.24% 102.33%
$= s'n cfodf cf}ift a[l4b/ 10.88% 27.45% 18.15%
%= s'n vr{df cf}ift a[l4b/ 31.99% 24.75% 18.05%
^= ;+rfng vr{ tyf s'n cfDbfgL cg'kft 38% 34% 33%
&= v'b d'gfkmfdf cf}ift a[l4b/ 1191% 56.35% 10.46%
*= lgIf]ksf] cf}ift Aofhb/ -k|ltztdf_ 8.00% 9.00% 9.00%
(= shf{ tyf ;fk6sf] cf}ift Aofhb/-k|ltztdf_ 15.00% 15.00% 15.00%
!)= cfos/ Aoj:yf -k|ltztdf_ 30.00% 30.00% 30.00%
lgl:qmo shf{ ;fk6 -k|ltztdf_ 4.48% 4.60% 4.76%
nufgL df k|ltkmn - - -
cGo ;+rfng vr{sf j[l4b/ 63.90% 17.17% 21.19%
sd{rf/L vr{df a[l4b/ 10.00% 10.00% 10.00%
% of Provision on Total Gross Loan 5.24% 5.36% 5.32%
t/ntf (CRR) 22.43% 18.86% 15.07%

pNn]lvt ljQLo k|If]k0fsf cfwf/sf] cf}lrTo k'i6L x'g] ljj/0fx? M

s= shf{ tyf ;fk6 M
;+:yfsf] Joj:yfkgn] ug]{ of]hgf cg';f/ cf=a=@)&(÷)*), @)*)÷)*! / @)*!÷)*@ df qmdzM $!=$%, @)=)!
/ @)=@% k|ltztn] s'n shf{ a[l4 x'g] k|If]k0f ul/Psf] 5 . xfn w]/} gofF n3'ljQ ljQLo ;+:yfx?sf] ahf/df k|j]z
ePsf] / ;f] sf/0fn] ubf{ n3'ljQ Aoa;fodf cToflws k|lt:kwf{ x'g] ePsf]n] cfufdL aif{x?df shf{ tyf ;fk6 k|jfx
ug{ xfnsf] kl/k]If eGbf sl7gfO{ x'g] b]lvPsf]n] cf=a=@)*)÷*! / cf=a=@)*!÷)*@ df shf{ tyf ;fk6sf] a[l4b/
cf=a=@)&(÷)*) sf] t'ngfdf sd x'g uPsf] xf] .
shf{ tyf ;fk6df k|fKt x'g] cf};t Aofhb/ cf=a=@)&(÷)*), @)*)÷)*! / @)*!÷)*@ sf] nflu qmdzM !%, !%
/ !% k|ltzt x'g] cg'dfg ul/Psf] 5 .
shf{ tyf ;fk6sf] lgIf]k / k|fylds k+'hLsf] cg'kft (CD Ratio) g]kfn /fi6« a}+sn] tf]s]sf] cg'kft cg'?k /xg] u/L
shf{ tyf ;fk6 k|If]k0f ul/Psf] 5 .

shf{ gf]S;fgL Joj:yf cf=a=@)&(÷)*), @)*)÷)*! / @)*!÷)*@ sf] nflu s'n shf{ tyf ;fk6sf] qmdzM
%=@$, %=#^ / %=#@ k|ltzt sfod /xg] cg'dfg ul/Psf] 5 .

v= lgIf]kM
;+:yfsf] Joj:yfkgn] ug]{ of]hgf cg';f/ cf=a=@)&(÷)*), @)*)÷)*! / @)*!÷)*@ df qmdzM $^=$*,@) /
@) k|ltztn] s'n lgIf]k a[l4 x'g] k|If]k0f ul/Psf] 5 .

29
 lgIf]k bfloTjdf ltg'{kg]{ cf};t Jofhb/ cf=a=@)&(÷)*), @)*)÷)*! / @)*!÷)*@ sf] nflu qmdzM *, ( / (
k|ltzt sfod /xg] cg'dfg ul/Psf] 5 .

u= t/ntfM
g]kfn /fi6« a}+sn] Joj:yf u/]sf] clgjfo{ df}Hbft (Cash Reserve Requirement) cf=a=@)&(÷)*), @)*)÷)*! /
@)*!÷)*@ sf] nflu qmdzM @@=$#, !*=*^ / !%=)& k|ltzt sfod x'g] u/L nufgL k|If]k0f ul/Psf] 5 .
3= ;+rfng gfkmfsf] !) k|ltzt /sd sd{rf/L af]g; Joj:yfsf] nflu 5'§ofPsf] 5 .
ª= cfpFbf] jif{x?sf] nflu ljQLo ;+:yfn] cfh{g ug]{ gfkmfdf #) k|ltztsf] b/n] cfos/sf] nflu Joj:yf ul/Psf] 5 .
r= ut jif{x?sf] jf:tljs cfFs8f tyf cfpFbf] jif{sf] ;+rfng of]hgfsf] cfwf/df ljQLo ;+:yfsf] Joj:yfkgåf/f ljQLo
ljj/0f k|If]k0f ul/Psf] xf] .
5= k'+hL kof{Kttf (Capital Adequacy) sf] dfqf g]kfn /fi6« a}+sn] tf]s]sf] cg'kft cg'?k /xg] u/L k|If]k0f ul/Psf] 5 .
h; cg'?k k'+hLsf]ifsf] cg'kft cf=a=@)&(÷)*), @)*)÷)*! / @)*!÷)*@ sf] nflu qmdzM !$=^%, !$=)@ /
!%=#* k|ltzt / k|fylds k'+hLsf] cg'kft cf=a=@)&(÷)*), @)*)÷)*! / @)*!÷)*@ sf] nflu qmdzM !#=^(,
!#=)^ / !$=$# k|ltzt x'g] u/L k|If]k0f ul/Psf] 5 .

u=(=v=ljQLo cg'kft ;DaGwL ljj/0f M

s_ ;~rfng cjlw tLg jif{ JotLt e};s]sf] cj:yfdf ljut tLg aif{sf] / tLg jif{ JotLt e}g;s]sf] cj:yfdf
;~rfng cjlwsf] tyf cfufdL tLg jif{sf] k|If]lkt k|lt z]o/ cfDbfgL (EPS) tyf k|lt z]o/ g]6jy{ M
sDkgLsf] g]6jy{ tyf k|lt z]o/ cfDbfgLdf ePsf] jf:tljs tyf k|If]lkt cf};t k|ltkmn b]xfo adf]lhd /x]sf] 5 M
jf:tljs -?= xhf/df_ k|If]lkt-?= xhf/df_
ckl/is[t ckl/is[t
ljj/0f cf=a= cf=a= cf=a= cf=a= klxnf] cf=a= cf=a= cf=a=
075÷076 076÷077 077÷078 078÷07 q}df; 079÷80 080÷81 081÷82
9 2079÷80
r'Qmf k'+hL 20,300 20,300 20,300 20,300 20,300 30,000 30,000 31,500
hu]8f tyf
353 (2,920) (2,685) (153) (2,740) 357 5,112 8,785
sf]ifx?
s'n g]6jy{ 20,653 17,380 17,615 20,147 17,560 30,357 35,112 40,285
z]o/ ;+Vof
203 203 203 203 203 300 300 315
-xhf/df_
k|lt z]o/ 101.74 85.61 86.78 99.24 86.50 101.19 117.04 127.89
g]6jy{ -?=_
k|lt z]o/
(9.14) (16.06) 1.16 12.47 (12.74) 10.14 15.85 16.67
cfDbfgL -?=_
g]6jy{df cf};t
k|ltkmn (8.98) (18.75) 1.34 12.57 (14.73) 10.02 13.54 13.04
-k|ltztdf_
v'b d'gfkmf÷
(1,855) (3,260) 236 2,532 (2,587) 3,041 4,755 5,252
-gf]]S;fg_
* cf=j= )&*÷&( cfiff9 d;fGt / cf=j= )&(÷*) sf] klxnf] q}df; Joj:yfkgaf6 k|dfl0ft ckl/is[t ljj/0f
v_ g]6jy{df ePsf] cf};t k|ltkmn :
jf:tljs -?= xhf/df_ k|If]lkt-?= xhf/df_
ckl/is[t
cf=a=
ljj/0f cf=a= cf=a= cf=a= klxnf] cf=a= cf=a= cf=a=
078÷07
075÷076 076÷077 077÷078 q}df; 079÷80 080÷81 081÷82
9
2079÷80
k|lt z]o/
101.74 85.61 86.78 99.24 86.50 101.19 117.04 127.89
g]6jy{ -?=_
g]6jy{df cf};t
k|ltkmn (8.98) (18.75) 1.34 12.57 (14.73) 10.02 13.54 13.04
-k|ltztdf_
* cf=j= )&*÷&( cfiff9 d;fGt / cf=j= )&(÷*) sf] klxnf] q}df; Joj:yfkgaf6 k|dfl0ft ckl/is[t
ljj/0f
30
u=!)= lwtf]kq lgisf;g;DaGwL ljj/0f M

u= !)=s= lwtf]kq hf/L ug'{sf] p2]Zo M

!_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# cg'?k ljQLo ;+:yfsf] hf/L k"FhLsf] slDtdf #)% z]o/
;j{;fwf/0fdf laqmL ug'{ kg]{ Aoa:yf ePsf]n] ;f]xL adf]lhd ljQLo ;+:yfsf] k|aGwkqdf hf/L kF"hLsf] #@=##%
z]o/ ;j{;fwf/0fdf laqmL ug'{ kg]{ Aoj:yf eP cg'?k hf/L k"+hLsf] #@=##% cyf{t ?=(&,)),)))÷—/sd
a/fa/sf] k|lt z]o/ ?=!))÷—b/sf] (&,))) lsQf ;fwf/0f z]o/x? ;j{;fwf/0f g]kfnL gful/sx? -;fd'lxs
nufgL sf]if, sd{rf/Lx? tyf g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 >d :jLs[lt k|fKt u/L ljb]zdf /f]huf/L
ul//x]sf g]kfnLx?sf nflu ;d]t_ nfO{ laqmL ljt/0f u/L ljQLo ;+:yfsf] ;~rfngdf ;j{;fwf/0fx?nfO{ ;d]t
;+nUg u/fpg .
@_ ljQLo ;+:yfsf] k|aGwkq tyf lgodfjnLdf pNn]v ePsf p2]Zox? cg'?k ug'{kg]{ sfo{x?sf] nflu cfjZos
k"FhL ;+sng ug{ .
#_ ljQLo ;+:yfn] cfkm\gf] ;]jf lj:tf/ ug]{ qmddf nufgL a9fpg tyf ljQLo Pj+ cfly{s ultljlwx?nfO{ lj:tf/
ug{ cfjZos kg]{ kF"hLsf] Aoj:yf ug{ .

u= !)=v= lwtf]kq lgisf;gaf6 k|fKt k'FhLsf] pkof]u

s_ lgisf;gaf6 k|fKt x'g] s"n /sdnfO{ k|of]u ug]{ If]q ;DaGwL ljj/0f M

;fwf/0f z]o/ lgisfzg u/L k|fKt x'g] k"FhL a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&#, ljQLo ;+:yfsf]
k|aGwkq tyf lgodfjnL / cGo k|rlnt sfg"g adf]lhd æ3Æ ju{sf] ljQLo ;+:yfn] ug{ kfpg] sfo{sf] clwgdf
/xL ljQLo ;+:yfsf] Joj;flos k|of]hgdf pkof]u ul/g]5 . ;fwf/0f z]o/ lgisfzg u/L k|fKt x'g] kF"hL ljQLo
;+:yfsf] lgoldt n3'ljQ sf/f]af/ Pj+ cfly{s sf/f]jf/x? lj:tf/ Pj+ a[l4 ug{ pkof]u ul/g]5, h'g b]xfo
cg';f/ pNn]v ul/Psf] 5 .
qm=;+= shf{ k|jfx ul/g] I]fqx? cg'dflgt /sd -?=_
! kz'kfng tyf s[lif shf{ %#,#%,)))
@ v'b|f Aofkf/ / ;]jf shf{ $#,^%,)))
hDdf (&,)),)))

-v_ ;fj{hlgs lgisf;g ul/g] lwtf]kq k"0f{ ?kdf laqmL gePdf ;fj{hlgs lgisf;gsf] nflu p2]Zo k|fKtL ug{sf]
nflu ckgfOg] j}slNks Joj:yf M

ljutdf cGo a}+s tyf ljQLo ;+:yfx?n] ;j{;fwf/0fdf z]o/ lgisfzg ubf{ lgisflzt z]o/x?sf] k"0f{ ?kdf cfj]bg
k|fKt x'g] b]lvPsf]n] o; n3'ljQ ljQLo ;+:yfsf] lgisflzt z]o/x? klg k"0f{ ?kdf laqmL x'g] n3'ljQ ljQLo
;+:yfsf] wf/0ff /x]sf] 5 . sy+sbflrt lgisfzg ul/g] ;fwf/0f z]o/x? k"0f{?kdf laqmL gePdf, >L d'lQmgfy
Soflk6n lnld6]8;Fu ldlt @)&(÷)!÷@% df lgisfzg /sdsf] ztk|ltzt z]o/ -?=(&,)),)))÷— z]o/ k"FhL
a/fa/sf] ?= !))÷– b/sf] (&,))) lsQf_ v/Lb ug]{ k|Tofe"lt ;D´f}tf ul/Psf] 5 .

u_ cfof]hgfsf] ;+rfng :yfg, cfof]hgf r/0fj4 ?ksf sfof{Gjog ul/g] eP k|To]s r/0fdf nfUg] vr{, s'g} r/0f
;dfKt e};s]sf] eP ;f] ;DaGwL ljj/0f M ;f] gePsf] .

3_ cfof]hgf ;DkGg x'g], kl/If0f pTkfbg z'? x'g] / k"0f{ Jofj;flos pTkfbg z'? x'g] cg'dflgt
ldlt M ;f] gePsf] .

ª_ ;+ul7t ;+:yfn] s'g} pks/0f vl/b u/]sf] jf ug{ nfu]sf] eP pQm pks/0fsf] d"No jf k|:tfljt d"No
;Knfo;{sf] gfd / ;Knfo;{;Fu ;Demf}tf ePsf] eP ;f] sf] d'Vo a'Fbfx? M ;f] gePsf] .

r_ s'g} kf6L{;Fu k|ltlnlk clwsf/, 6«]8dfs{, Ohfhtkq, /f]oN6L, ;xsfo{ ;DaGwdf jf ljQLo jf k|fljlws ;Demf}tf
ul/Psf] eP ;f] sf] k|d'v zt{x? / kf6L{sf] gfd, 7]ufgf ;DaGwL lj:t[t ljj/0f M ;f] gePsf] .

31
5_ pTkfbg ;DaGwL cfof]hgf eP, ;f] sf] k|s[lt, k|of]ustf{, k|lt:kwf{, nlIft ;d"x, pTkfbg Ifdtf, ljutsf
jif{x?sf] Ifdtf pkef]u jf eljiodf ul/g] Ifdtf pkef]u ;DaGwL ljj/0f M ;f] gePsf] .

h_ cfof]hgfsf] nflu cfjZos sRrf kbfy{sf] pknAwtf / To;sf] >f]t M ;f] gePsf] .

em_ cfof]hgfsf] nflu cfjZos x'g] ljB't, kfgL, Uof;sf] dfqf / To;sf] >f]t M ;f] gePsf] .

`_ ;fj{hlgs lgisf;gsf] nflu ul/g] vr{ k|d'v ?kdf b]xfodf pNn]lvt kIfx?nfO{ lbg] z'Nsx? 5'§f5'§} ?kdf
k|:t't ug'{ kg]{ .
c_ lgisf;g tyf laqmL k|aGws— ? !,)),)))÷—
cf_ 6«i6L -l8a]Gr/ lgisf;gsf] xsdf_— lgisf;g ul/g] l8a]Gr/ geO{ ;fwf/0f z]o/ ePsf] .
O{_ k|Tofe"ltstf{ z'Ns — ?=$(,)))÷—-d'lQmgfy Soflk6n lnld6]8nfO{ e'Qmfg ul/g]_
O_ lj1x?sf] kfl/>lds jf ;]jf z'Ns — g/x]sf] .
p_ n]vfk/LIfssf] z'Ns —k|If]lkt ljQLo ljj/0f k|dfl0ft u/] afkt ?= #),)))÷—(Exclusive Vat)
e'QmfgL ul/Psf] .
pm_ cGo— ;'rgf k|sfzg, cfj]bg k|zf]wg nufotsf cGo vr{x? ;fy} afF8kmfF8df k/]sf] z]o/ ;DalGwt
z]o/wgLx?sf] lxtu|fxL vftfdf k7fpgsf] nflu k|zf]wg ubf{ nfUg] z'Ns l;l8P; P08 lSnol/Ë lnld6]8n]
tf]s] adf]lhd x'g]5 .

u=!)=u=;fj{hlgs lgisf;gaf6 k|fKt /sdnfO{ kl/of]hgfdf k|of]u ug{ k"j{ cGo s'g} Joj:yf ug{ nfluPsf] 5
eg] tT;DaGwL ljj/0f M ;f] gePsf] .

u=!)=3=lk|ldoddf lwtf]kq hf/L ug]{ ePdf lk|ldod d"No lgwf{/0f ubf{ ckgfO{Psf] ljlw / cf}lrTo M ;f] gePsf]
.
u=!)=ª= lwtf]kqsf] afF8kmfF8, lkmtf{ e'QmfgL tyf ;"rLs/0f ;DaGwL ljj/0f M
s_ cToflws dfu jf Go"g dfu ePsf] cj:yfdf afF8kmFf8sf] k|s[of M
j}b]lzs /f]huf/Ldf /x]sf g]kfnLx? M
g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 >d :jLs[lt k|fKt u/L ljb]zdf a;L /f]huf/ ul//x]sf g]kfnLx?nfO{ ;'/lIft
ul/Psf] ;j{;fwf/0fx?df lgisfzg ul/g] (&,))) lsQf lwtf]kqsf] !) k|ltzn] x'g cfpg] (,&)) lsQf ;fwf/0f
z]o/sf nflu j}b]lzs /f]huf/Ldf /x]sf g]kfnLx?af6 cTolws dfu eO{ cfPsf] cj:yfdf k|rlnt lwtf]kq lgisfzg
tyf afF8kmfF8 lgb]{lzsf, @)&$ -5}7f}+ ;+zf]wg @)&(_ df ePsf] Joj:yf cg';f/ afF8kmfF8 ul/g]5 . sDkgLn]
j}b]lzs /f]huf/Ldf /x]sf g]kfnLx?nfO{ v/Lb ug{ cfXjfg u/]sf] lwtf]kq k"0f{ ?kdf laqmL geO{ afFsL /x]df jf
Go"g dfu ePdf lwtf]kq lgisfzg tyf afF8kmfF8 lgb]{lzsf, @)&$ -5}7f}+ ;+zf]wg ;lxt_sf] bkmf -$_ v sf] pkbkmf
-^_ df ePsf] Joj:yf adf]lhd pQm afFsL /x]sf] z]o/x? ;j{;fwf/0f ;d'xdf yk u/L hf/L ul/g] 5 .
;j{;fwf/0f z]o/wgLx? M
o; ljj/0fkq dfkm{t hf/L ul/Psf] ;fwf/0f z]o/ ;+Vof eGbf a9L ;+Vofdf ;fwf/0f z]o/ vl/bsf] nflu b/vf:t
k|fKt x'g cfPdf g]kfn lwtf]kq af]8{sf] k|rlnt ælwtf]kq lgisf;g tyf afF8kmfF8 lgb]{lzsf, @)&$ -5}7f}+ ;+zf]wg
;lxt_Æ df ePsf] Joj:yf cg';f/ ;fwf/0f z]o/x? afF8kmfF8 ul/g]5 / z]o/ afF8kmfF8 ;DaGwL ;"rgf /fli6«o
:t/sf] b}lgs klqsfdf k|sflzt ul/g]5 .
! z]o/ afF8kmfF8 ubf{ ;j{k|yd ;a} cfj]bsnfO{ bz lsQfsf] b/n] afF8kmfF8 ul/g]5 .
@ a'Fbf -!_ adf]lhd afF8kmfF8 u/] kZrft\ afFsL /x]sf] lgisfl;t z]o/ la; jf ;f] eGbf a9L lsQf cfj]bg ug]{
cfj]bsx?nfO{ k'gM bz lsQfsf] b/n] afF8kmfF8 ul/g]5 .
#= a'Fbf -@_ adf]lhd z]o/ afF8kmfF8sf] k|s[of ;DkGg ePkZrft\\ lwtf]kq afFsL ePdf ;f]xL k|s[of ckgfO{ afF8kmfF8
ul/g]5 .
$= pk/f]Qmfg';f/ z]o/ afF8kmfF8 ubf{ !) lsQfsf b/n] ;a} cfj]bsx?nfO{ afF8kmfF8 ug{ ck'u x'g] cj:yfdf
Go"gtd !) lsQf kfpg] ul/ uf]nf k|yfaf6 cfj]bs 5gf}6 ul/ ul/g]5 .
% Þz]o/ afF8kmfF8 ;ˆ6j]o/ tyf afF8kmfF8 tflnsfsf ;DaGwdf af]8{sf] ;xdlt lnO{g]5 .
^= z]o/ afF8kmfF8sf] hfgsf/L afF8kmfF8 u/]sf] ef]nLkN6 ;Dddf af]8{, lwtf]kq ahf/ tyf ;j{;fwf/0fnfO{ hfgsf/L
u/fO{g]5 . ;fy}, Go"g dfu ePsf] cj:yfdf dfu eP adf]lhdsf] z]o/ cfj]bsx?nfO{ afF8kmfF8 u/L afFsL
/x]sf] z]o/ k|Tofe'ltstf{n] k|Tofe'lt ;DaGwL ;Demf}tfdf ePsf] Joj:yf cg';f/ vl/b ug]{5 .
32
v_ cToflws dfu ePsf] jf afF8kmfF8 gePsf] cj:yfdf lkmtf{ e'QmfgL ;DaGwL Joj:yfM
z]o/ laqmL aGb eP kZrft g]kfn lwtf]kq af]8{n] tf]s]sf] ;dofjlwleq z]o/ afF8kmfF6 u/L k"0f{ jf cf+lzs?kdf
:jLs[lt÷c:jLs[lt ePsf] Joxf]/f pNn]v u/L ælwtf]kq vl/b -;fj{hlgs lgisf;g_ ;DaGwL lgb]{lzsf,@)&#Æ sf]
cg';"rL & adf]lhdsf] ljj/0f ;DalGwt l;–cf:jf -C-ASBA_ ;b:o a}+s tyf ljQLo ;+:yfx?nfO{ pknAw
u/fOg]5 / ;f]xL ljj/0f cg'?k l;–cf:jf ;b:o a}+s tyf ljQLo ;+:yfx?n] afF8kmfF6df gk/]sf] z]o/ afktsf]
/sd ;DalGwt cfj]bssf] /f]Ssf /x]sf] a}+s vftf km's'jf u/L lkmtf{ ul/lbg]5 .

u_ lgj]bg ;fy k|fKt /sdsf] lkmtf{ e'QmfgLdf l9nfO{ ePdf lbOg] Jofhb/ M
ælwtf]kq vl/b -;fj{hlgs lgisf;g_ ;DaGwL lgb]{lzsf, @)&# k"0f{ ?kdf nfu" e};s]sf] ;Gbe{df pk/f]Qm Joj:yf
nfu" gx'g] .

3_ lwtf]kqsf] afF8kmfF8 tyf k|df0fkq hf/L ;DaGwL k|s[of / ;dofjwL M

o; ljj/0f kq cg';f/ hf/L ul/Psf] ;fwf/0f z]o/x? lwtf]kq btf{ tyf lgisfzg lgodfjnL, @)&# -5}7f}+ ;+zf]wg
;lxt_ tyf g]kfn lwtf]kq af]8{sf] k|rlnt Joj:yf cg';f/ lgwf{l/t ;do leq afF8kmfF8 u/L k"0f{ jf cf+lzs ?kdf
:jLs[t÷c:jLs[t ePsf] Joxf]/f hgfO k|rlnt Joj:yf cg';f/ lgwf{l/t cjlw leq afF8kmfF8af6 sfod ePsf
z]o/wgLx?nfO{ lghx?n] cfj]bgdf pNn]v u/]sf] lxtu|fxL vftfdf z]o/sf] ;"lrs/0f eP kZrft ;f]em} hDdf ug]{
Joj:yf ul/g]5 .
ª_ lwtf]kq ;"rLs/0f e};s]sf] eP To:tf] lwtf]kq ;"lrs/0f ul/Psf] lwtf]kq ahf/sf] gfd / lwtf]kq sf/f]jf/
z'? x'gsf] nflu ;+ul7t :f+:yfn] k"/f ug'{kg]{ zt{x? ;DaGwL ljj/0f M ;f] gePsf] .

r_ lwtf]kq ;"rLs/0f e}g;s]sf] eP, ;+ul7t ;+:yfn] lgisf;g tyf laqmL ul/g] lwtf]kqx? k|rlnt P]g, lgod
cg';f/ ;xh v/Lb/laqmL jf ljlgdo x'g ;Sg] u/fpgsf] nflu ul/g] Joj:yf ;DaGwL ljj/0f M
lwtf]kq lgisf;g tyf afF8kmfF8 lgb]{lzsf, @)&$ -5}7f}+ ;+zf]wg ;lxt_Æ df ePsf] Joj:yf cg';f/ ;fwf/0f
z]o/sf] afF8kmfF6 u/] kZrft g]kfn :6s PS;r]Gh lnld6]8 tyf l;=l8=P;= P08 lSnol/Ë lnld6]8df k|rlnt
;"rLs/0f ;DaGwL Joj:yf cg';f/ ;"rLs/0f u/fO{ z]o/ vl/b laqmLsf] ug]{ Joj:yf ldnfOg]5 .

u=!)=r= k|Tofe"lt ;DaGwL ljj/0f M

s_ lwtf]kq k|Tofe"lt ug]{ ;+ul7t ;+:yfsf] gfd, 7]ufgf / k|Tofe"lt ug]{ lwtf]kqsf] ;+Vof / /sd M
o; ljj/0fkq dfkm{t ;j{;fwf/0fdf lgisf;g ug{ nfluPsf] (&,))) lsQf ;fwf/0f z]o/sf] nflu
?=(&,)),000÷—-cIf/]kL ;GtfgAa] nfv ?k}+of dfq_ /sd cyf{t ztk|ltzt /sd >L d'lQmgfy Soflk6n lnld6]8,
gf/fo0frf}+/ gS;fn sf7df08f}+åf/f k|Tofe"lt ;]jf k|bfg ul/Psf] 5 .
k|Tofe"t z]o/ k|Tofe"t ul/Psf] /sd
l;=g+= k|Tofe"ltstf{sf] gfd ,7]ufgf
lsQf -g]=?=_
>L d'lQmgfy Soflk6n ln=, gf/fo0frf}/ gS;fn 97,000 97,00,000
!
,sf7df8f}+
hDdf 97,000 97,00,000

v_ lwtf]kq k|Tofe"ltstf{;Fu ul/Psf] ;Demf}tfsf] d'Vo – d'Vo aF"bfx? M

o; ljj/0fkq dfkm{t lgisfzg ug{ nfluPsf] lwtf]kqsf] k|Tofe"ltstf{;Fu d'Vo a'Fbfx? b]xfo adf]lhd /x]sf] 5 .
!_ k|Tofe"ltstf{nfO{ k|Tofe"lt ;]jf k|bfg u/] jfkt n3'ljQ ljQLo ;+:yfn] ? $(,)))÷— e'QmfgL ug]{5 .
@_ k|Tofe"ltstf{n] (&,))) lsQfn] x'g cfpg] /sd ?=(&,)),)))÷– a/fa/sf] nflu k|Tofe"lt ;]jf k|bfg u/]sf]
5.
#_ o; ljj/0f kq cg';f/ hf/L ul/g] z]o/ ;j{;fwf/0fx?df laqmL ubf{ ;Dk"0f{ z]o/sf nflu cfj]bg k|fKt ePdf
k|Tofe"ltstf{sf] bfloTj :jt M k"/f x'g]5 .
$_ ldlt @)&( a}zfv @% ut] k|Tofe"lt ;]jf ;Demf}tf ul/Psf] / ;f]sf] cjlw ;Demf}tf ePsf] ldltn] ! jif{ ;Dd
/xg]5 . ;f] cjlw b'a} kIfsf] ;xdltdf yk ug{ ;lsg]5 .
%_ o; ;Demf}tfsf] sfof{Gjog d'n'sL b]jfgL -;+lxtf_ P]g, @)&$ adf]lhd x'g]5 . o; ;Demf}tfdf pNn]v ul/Psf]
ljifosf] JofVofdf s'g} ljjfb tyf a'emfOdf km/s kg l;h{gf ePdf b'j} kIfsf] cfk;L ;dembf/Ldf ;f] ljjfbsf]
lg/f]k0f ul/g]5 . cfk;L ;dembf/Laf6 ljjfb lg/f]k0f x'g g;s]df k|rlnt P]g adf]lhd ljjfb lg/f]k0f ul/g]5 .

33
u=!)=5= cfj]bg lb+bf Wofg lbg' kg]{ s'/fx? M
s_ lwtf]kqjfnfsf] clwsf/ tyf k|ltaGwfTds Joj:yfx? h:t} dtflwsf/, nfef+z, xsk|b z]o/, lwtf]kqjfnfsf]
clwsf/df kl/jt{g ug]{ k|s[of tyf lwtf]kqsf] vf/]hL cflb ;DaGwL ljj/0f M
lwtf]kqjfnfsf] clwsf/ tyf k|ltaGwfTds Joj:yfx? h:t} dtflwsf/, lwtf]kqjfnfsf] clwsf/df kl/jt{g ug]{
k|s[of tyf lwtf]kq vf/]hL cflb ;DaGwL Joj:yf k|rlnt sfg"g adf]lhd x'g]5÷ul/g]5 ;fy}, nfef+z, xsk|b
z]o/ cflb ;DaGwL ljj/0f n3'ljQ ljQLo ;+:yfn] lgoldt ?kdf cfh{g ug]{ d'gfkmf, tyf n3'ljQ ljQLo ;+:yfsf]
k"FhL of]hgf cg';f/ k|rlnt sfg"gadf]lhd ul/g]5 .

v_ lgodfjnL, k|aGwkq k|fKt ug]{ jf x]g{ ;Sg] 7fpF, e'QmfgL ug]{ tl/sf, lng'kg]{ Go"gtd lwtf]kq ;+Vof / ;f]
eGbf dfly lng] ePdf s'g u'0ffÍdf lng ;Sg] xf] ;f] ;DaGwL ljj/0f M
!= o; sDkgLsf] k|aGwkq tyf lgodfjnL sfof{no ;doleq sDkgLsf] /lhi68{ sfof{no, j8f g+= *, ag]kf,
sfe|]knf~rf]s, jf lwtf]kq lgisf;g tyf laqmL k|aGws d]uf Soflk6n dfs]{6\; lnld6]8, lqk'/]Zj/,
sf7df08f}+df ;Dks{ /flv x]g{ jf k|fKt ug{ ;lsg]5 .
@= o; ljj/0fkq dfkm{t lgisf;g ul/g] ;fwf/0f z]o/sf] vl/bsf nflu b/vf:t lb+bf b/vf:tjfnfn] Go"gtd
!) -bz_ lsQf ;fwf/0f z]o/sf] nflu b/vf:t lbg'kg]{5 . olb b/vf:tfjfnfn] !) -bz_ lsQfeGbf a9L
;fwf/0f z]o/ vl/b ug{sf nflu b/vf:t lbg rfx]df !) c+ssf] u'0ffÍdf clwstd !,))) lsQf ;fwf/0f
z]o/ vl/b ug{sf nflu b/vf:t lbg ;Sg]5 .
#= o; ljj/0f kq dfkm{t lgisfzg ul/g] ;fwf/0f z]o/ vl/b ug{sf nflu b/vf:t lb+bf b/vf:tjfnfn] b/vf:t
;fy cfkm"n] v/Lb ug{ rfx]sf] lwtf]kq ;+Vofsf] k|lt lwtf]kq ?=!)).— -Ps ;o_ sf b/n] x'g cfpg] Psd'i7
/sd g]kfn lwtf]kq af]8{af6 Ohfht kq k|fKt l;–cf:jf -C-ASBA_ ;b:o a}+s tyf ljQLo ;+:Yffdf hDdf
u/L cfj]bg lbg ;Sg]5 .

u_ cfj]bg lb+bf kfngf ug'{kg]{ zt{ aGb]hx? h:t} Ps eGbf a9L b/vf:t lbg gkfOg], nufgLstf{sf] klxrfgsf]
nflu gful/stf÷hGdbtf{sf] k|dfl0ft k|df0fkqsf] k|ltlnlk k]z ug'{kg]{ jf lwtf]kq bnfn Joj;foLn] lbPsf]
u|fxssf] kl/ro gDa/ / ;DalGwt Joj;foLsf] gfd v'nfpg'kg]{ / a}+s vftf dfkm{t sf/f]af/ ul/g'kg]{ h:tf
kIfx? M

j}b]lzs /f]huf/Ldf /x]sf g]kfnLx?sf] xsdf M

!= g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 >d l:js[lt lnO{ ljb]zdf j;L /f]huf/L ul//x]sf g]kfnLx?n] o;
ljj/0fkq cg';f/ cfj]bg ug{ kfpg]5g\ .
@= o; ljj/0fkq cg';f/ lwtf]kq vl/b ug{ rfxg] g]kfnLx?n] z]o/df cfj]bg lb+bf g]kfn lwtf]kq af]8{af6
b/vf:t ;+sng ;DalGw sfo{ ug{ cg'dlt k|fKt cf:jf ;b:o a}+s jf ljQLo ;+:yfdf /x]sf] ljk|]if0f -
/]ld6\ofG;_ art vftf dfkm{t dfq e'QmfgL ug'{kg]{5 .
#=z]o/df cfj]bg ug{ ljk|]if0f -/]ld6\ofG;_ art vftfdf kl5Nnf] 5 dlxgfdf sDtLdf %) xhf/ g]kfnL ?k}ofF
;DalGwt cfj]bsn] cfkm' /f]huf/ /x]sf] d'n'saf6 hDdf u/]sf] x'g' kg]{5 .
$= g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 >d l:js[lt lnO{ j}b]lzs /f]huf/Ldf /x]sf g]kfnLx?n] o;/L cfj]bg
ug{sf nflu l8Dof6 clgjfo{ /x]sfn] ;DalGwt lgIf]k ;b:ox?af6 k|bfg ul/g] cgnfO{g kf]6{nx?af6 klg
l8Dof6 vftf vf]Ng ;Sg]5g\ .
%=lgisflzt z]o/df cfj]bg lbPsf ljb]zdf a;L /f]huf/ ul//x]sf g]kfnL gful/sn] ;j{;fwf/0fnfO{
5'6\ofO{Psf] z]o/df cfj]bg ug{ ;Sg] 5}gg\ .
^= cf:jf (ASBA) ;]jfdf ;xefuL a}s tyf ljQLo ;+:yfn] ASBA cGt{ut lng] cfj]bgsf] 9fFrf
lwtf]kqsf] ;fj{hlgs lgisfzgsf] s]lb|s[t ljB'tLo ;]jf ;DaGwL sfo{ ;~rfng lgb]{lzsf, @)&$ sf]
cg';'rL % adf]lhd x'g'kg]{5 .
&= l;l8P; P08 lSnol/Ë lnld6]8af6 pknAw u/fO{Psf] æd]/f] z]o/Æ ;ˆ6j]o/af6 klg cfj]bsn] cfj]bg ug{
;Sg]5g\ . To;sf nflu cfj]bsn] cfˆgf] lxtu|fxL vftfdf a}+s vftfsf] ljj/0f pNn]v ul/;s]sf] x'g' kg]{5
/ ;DalGwt a}+s tyf ljQLo ;+:yfaf6 CRN g+= lnO{;s]sf] x'g' kg]{5 .
*= l/tk"j{s k|fKt gePsf] b/vf:t tyf cfj]bg kmf/fddf pNn]v ePsf] lxtu|fxL vftf g+= / cfj]bssf] gfd
l;l8P;;Lsf] clen]vdf km/s k/]sf] kfO{Pdf ;f] kmf/fdnfO{ z]o/ afF8kmfF6df ;dfj]z gul/g] x'+bf cfj]bg
kmf/fddf e/]sf] lxtu|fxL vftf g+= cfj]bs :jo+n] Plsg ug'{kg]{5 .
(= cfj]bsn] cfj]bg kmf/d a'emfpFbf b]xfosf s'/fx?df ljz]if Wofg lbO{ :ki6;+u cfj]bg kmf/d e/L a'emfpg'
kg]{5 M
s= lwtf]kq lgisf;gstf{ sDkgLsf] gfd .
34
 v= cfj]bssf] gfd, y/, 7]ufgf, gful/stf g+=, b:tvt, ;Dks{ kmf]g g+=, Od]n 7]ufgf .
u= vl/b ug{ rfx]sf] lwtf]kqsf] ;+Vof –c+s / cIf/df .
3= vl/b ug{ rfx]sf] lwtf]kq jfktsf] /sd –c+s / cIf/df .
ª= cfj]bssf] vftf /x]sf] a}+ssf] gfd, 7]ufgf, vftf g+= / vftfsf] lsl;d .
r= cfj]bssf] lxtu|fxL –l8Dof6 vftf gDa/
!)= cfj]bsx?n] cfj]bg lb+bf l;–cf:jf ;b:o a}+sx?df /x]sf] cfj]bg jfktsf] /sd /f]Ssf /flvg] vftf cGo
s'g} k|sf/n] /f]Ssf /x]sf] jf lgliqmo (Dormant) /x]sf] x'g' x'b}g .
!!= cfj]bg lbPsf] /sd a/fa/sf] /sd vftfdf x'g'kg]{5 .
!@= Ps JolQmn] cfkm'n] vl/b ug{ rfx]sf] ;fwf/0f z]o/sf] nflu Ps eGbf a9L b/vf:t lbg kfOg] 5}g . olb
Ps JolQmsf] gfddf Ps eGbf a9L cfj]bg k|fKt x'g cfPdf ;Dk'0f{ b/vf:tnfO{ /2 ul/g]5 .
!#= lwtf]kq v/Lbsf] nflu b/vf:t lb+bfsf] cj:yfdf jf b/vf:t lbO{;s]kl5 v/Lb u/]sf] lwtf]kq jfktsf]
/sd e'QmfgL gx'+b} k|rlnt sfg'g adf]lhd clwsf/ k|fKt clwsf/L jf lgsfoaf6 nufgLstf{sf] vftf
/f]Ssf /fVg] cfb]z k|fKt ePdf lgisfzg tyf ljqmL k|aGwsn] To:tf] b/vf:t kmf/fdnfO{ cfb]z adf]lhd
ug]{5 .
!$= lwtf]kq afF8kmfF8 ug'{k'j{ clVtof/ k|fKt lgsfoaf6 s'g} nufgLstf{sf] vftf /f]Ssf /fVg cfb]z jf lgb]{zg
k|fKt ePdf ;DalGwt a}+s jf ljQLo ;+:yfn] To:tf] cfb]z jf lgb]{zg cg';f/ ;DalGwt nufgLstf{sf]
vftf /f]Ssf u/L To;sf] hfgsf/L t'?Gt lgisfzg tyf ljqmL k|aGwsnfO{ lbg' kg]{5 .
!%= z]o/sf] afF8kmfF8 u/L ;"lrs/0f eP kZrft afF8kmfF8df k/]sf cfj]bsx?nfO{ afF8kmfF8df k/]sf] z]o/
lghx?sf] lxtu|fxL vftfdf hDdf ug{] Joj:yf ul/g] ePsf]n] ;Dk"0f{ cfj]bsx?n] clgjfo{ ?kdf cfkm\gf]
lxtu|fxL vftf g+= cfj]bg kmf/fddf pNn]v ug'{ kg]{5 .
!^= ?=%,)),)))÷– ;Ddsf] nflu cfj]bg lbg] cfj]bsn] :j]lR5s ?kdf / ;f]eGbf a9L /sdsf] nflu cfj]bg
lbg] cfj]bsn] clgjfo{ ?kdf cfj]bgdf cfkm\gf] :yfoL n]vf gDa/ (PAN) v'nfpg'kg]{5 . o; cltl/Qm
?= %,)),)))÷– jf ;f]eGbf a9L /sd cfj]bg lbg] cfj]bsx?n] cfkm"n] cfj]bg lbFbf hDdf u/]sf] /sd
;DklQ z'4Ls/0f P]gsf] alv{nfk x'g] u/L cfh{g gu/]sf] egL pb\3f]if0f ug'{kg]{5 .
!&= j}b]lzs /f]huf/Ldf /x]sf g]kfnLx?sf nflu o; ljj/0fkq dfkm{t lgisfzg ul/g] z]o/sf nflu Go"gtd
!) lsQf / clwstd !) c+sn] efu hfg]u/L !,))) lsQf ;Ddsf nflu cfj]bg lbg ;Sg]5g\ .

;j{;fwf/0fsf] xsdf M
!= s'g} klg g]kfnL gful/sn] o; ljj/0fkq dfkm{t hf/L ul/g] ;fwf/0f z]o/ vl/bsf nflu b/vf:t lbg
;Sg]5g .
@= o; ljj/0fkqaf6 lgisfzg x'g] lwtf]kq vl/bsf nflu b/vf:t lbg rfxg]n] g]kfn lwtf]kq af]8{af6 cg'dlt
lnO{ lwtf]kqsf] ;fj{hlgs lgisfzgsf] s]lGb|s[t ljB'lto ;]jf ;DaGwL sfo{ ;~rfng lgb]{lzsf, @)&$
adf]lhd ;fj{hlgs lgisfzg k|0ffnL dfkm{t cfj]bg ;+sng ug{ cfj4 ASBA ;]jfdf ;xefuL a+}s tyf
ljQLo ;+:yf tyf ltgsf zfvf sfof{nox?af6 cfj]bg lbg ;Sg]5g\ .
#= cf:jf (ASBA) ;]jfdf ;xefuL a}s tyf ljQLo ;+:yfn] ASBA cGt{ut lng] cfj]bgsf] 9fFrf lwtf]kqsf]
;fj{hlgs lgisfzgsf] s]lb|s[t ljB'tLo ;]jf ;DaGwL sfo{ ;~rfng lgb]{lzsf,@)&$ sf] cg';'rL % adf]lhd
x'g'kg]{5 .
$= ;l8P; P08 lSnol/Ë lnld6]8af6 pknAw u/fO{Psf] æd]/f] z]o/Æ ;ˆ6j]o/af6 klg cfj]bsn] cfj]bg ug{
;Sg]5g\ . To;sf nflu cfj]bsn] cfˆgf] lxtu|fxL vftfdf a}+s vftfsf] ljj/0f pNn]v ul/;s]sf] x'g' kg]{5
/ ;DalGwt a}+s tyf ljQLo ;+:yfaf6 CRN g+= lnO{;s]sf] x'g' kg]{5 .

%= l/tk"j{s k|fKt gePsf] b/vf:t tyf cfj]bg kmf/fddf pNn]v ePsf] lxtu|fxL vftf g+= / cfj]bssf] gfd
l;l8P;;Lsf] clen]vdf km/s k/]sf] kfO{Pdf ;f] kmf/fdnfO{ z]o/ afF8kmfF6df ;dfj]z gul/g] x'+bf cfj]bg
kmf/fddf e/]sf] lxtu|fxL vftf g+= cfj]bs :jo+n] Plsg ug'{kg]{5 .
^= cfj]bsn] cfj]bg kmf/d a'emfpFbf b]xfosf s'/fx?df ljz]if Wofg lbO{ :ki6 ;Fu cfj]bg kmf/d e/L a'emfpg'
kg]{5 M
s= lwtf]kq lgisf;gstf{ sDkgLsf] gfd .
v= cfj]bssf] gfd, y/, 7]ufgf, gful/tf g+=, b:tvt , ;Dks{ kmf]g g+=, Od]n .
u= gfjfns / ljlIfKt AolQmsf] xsdf ;+/Ifssf] gfd, y/ / gftf .
3= vl/b ug{ rfx]sf] lwtf]kqsf] ;+Vof -c+s / cIf/df_ .
ª= vl/b ug{ rfx]sf] lwtf]kq afktsf] /sd -c+s / cIf/df_ .
r= cfj]bssf] vftf /x]sf] a}+s÷ljQLo ;+:yfsf] gfd, 7]ufgf, vftf g+= / vftfsf] lsl;d
35
 5= cfj]bssf] lxtu|fxL -l8Dof6_ vftf gDa/ .
&= cfa]bsn] cfj]bg lbFbf l;—cf:jf ;b:o a}+s÷ljQLo ;+:yfx?df /x]sf] cfj]bg afktsf] /sd /f]Ssf /flvg]
vftf cGo s'g} k|sf/n] /f]Ssf /x]sf] jf lgis[o /x]sf] x'g'x'Fb}g .
*= cfj]bg lbPsf] /sd a/fa/sf] /sd vftfdf x'gk' g]{5 .
(= Ps JolQmn] cfkm"n] vl/b ug{ rfx]sf] ;fwf/0f z]o/sf] nflu Ps eGbf a9L b/vf:t lbg] kfOg] 5}g . olb
Ps JolQmsf] gfddf Ps eGbf a9L cfj]bg k|fKt x'g cfPdf ;Dk"0f{ b/vf:tnfO{ /4 ul/g]5 .
!)= j}b]lzs /f]huf/Ldf /x]sf g]kfnLsf nflu lgisfzg ul/Psf] z]o/df afF8kmfF8df k/]sf z]o/wgLx?n] o;
lgisfzgdf cfj]bg lbg kfpg] 5}gg\ . olb cfj]bg u/]sf] kfO{Pdf ;f] cfj]bg :jtM cof]Uo 7xl/g] 5 .
!!= lwtf]kq vl/bsf nflu b/vf:t lbFbfsf] cj:yfdf jf b/vf:t lbO{;s]kl5 vl/b u/]sf] lwtf]kq jfktsf] /sd
e'QmfgL gx'Fb} k|rlnt sfg"g adf]lhd clwsf/ k|fKt clwsf/L jf lgods lgsfoaf6 nufgLstf{sf] vftf
/f]Ssf /fVg] cfb]z k|fKt ePdf lgisf;g tyf laqmL k|aGwsn] To:tf] b/vf:t kmf/dnfO{ cfb]z adf]lhd
ul/g]5 .
!@= lwtf]kq afF8kmf8 ug'{k"j{ clVtof/ k|fKt lgsfoaf6 s'g} nufgLstf{sf] vftf /f]Ssf /fVg cfb]z jf lgb]{zg
k|fKt ePdf ;DalGwt a}+s jf ljQLo ;+:yfn] To:tf] cfb]z jf lgb]{zg cg';f/ ;DalGwt nufgLstf{sf] vftf
/f]Ssf u/L To;sf] hfgsf/L t'?Gt lgisf;g tyf laqmL k|aGwsnfO{ lbg'kg]{5 .
!#= z]o/sf] afF8kmfF8 u/L ;"lrs/0f eP kZrft afF8kmfF8df k/]sf cfj]bsx?nfO{ afF8kmfF8df k/]sf] z]o/ lghx?sf]
lxtu|fxL vftfdf hDdf ug{] Joj:yf ul/g] ePsf]n] ;Dk"0f{ cfj]bsx?n] clgjfo{ ?kdf cfkm\gf] lxtu|fxL vftf
g+= cfj]bg kmf/fddf pNn]v ug'{ kg]{5 .
!$= o; ljj/0fkq dfkm{t lgisf;g ul/g] z]o/sf nflu Go"gtd !) -bz_ lsQf tyf ;f] eGbf a9Lsf nflu !)
-bz_ c+sn] efu hfg] ;+Vofdf clwstd !,))) -Ps xhf/_ lsQf ;Ddsf nflu cfj]bg lbg ;lsg]5 .
!%= ?=% nfv;Ddsf] nflu cfj]bg lbg] cfj]bsn] :j]lR5s ?kdf / ;f] eGbf a9L /sdsf] nflu cfj]bg lbg]
cfj]bsn] clgjfo{ ?kdf cfj]bgdf cfˆgf] :yfoL n]vf gDa/ (PAN No.) b/vf:t kmf/ddf v'nfpg'kg]{5 .

u=!!=;DalGwt kIf aLrsf] sf/f]af/ ;DaGwL ljj/0f M

lgisf;gstf{ ;+ul7t ;+:yf / lgDg lnlvt kIf aLr ljut @ jif{sf] cjlwdf s'g} k|sf/sf] j:t'ut
sf/f]af/ ePsf] jf s'g} sf/f]af/ ug{ k|:tfj ul/Psf] eP sf/f]af/df ;+nUg JolQmx?sf] gfd, ltgLx?sf]
;+ul7t ;+:yf ;Fusf] ;DaGw, sf/f]af/sf] k|s[lt / /sd M
s_ ;+ul7t ;+:yfsf] sfo{sf/L clws[t jf ;+rfnssf] ?kdf /x]sf] JolQm M sf/f]af/ gePsf]
v_ cfwf/e"t z]o/wgL M sf/f]af/ gePsf] .
u_ v08 -s_ / -v_ df pNn]lvt s'g} AolQmsf] Psf3/ kl/jf/ ;b:o M sf/f]af/ gePsf] .
3_ ;+ul7t ;+:yfsf] sfo{sf/L clws[t jf ;+rfns jf cfwf/e"t z]o/wgLn] #) k|ltzt jf ;f] eGbf
a9L dtflwsf/ x'g] u/L z]o/ :jfldTj u|x0f u/]sf] sDkgL jf ;+ul7t ;+:yf M ;f] gePsf] .
ª_ ;+ul7t ;+:yf jf To;sf] ;xfos sDkgLn] xfnsf] ;+rfns jf gLhsf] Psf3/sf] kl/jf/sf]
;b:osf nflu s'g} sf/f]af/ jf ;Demf}tf u/]sf] 5 eg] ;f] jf ljj/0fkq k|sfzg ug'{ eGbf # jif{
cufl8sf] cjlwdf ;+:yfsf] ;+rfns jf ;+rfnssf] Psf3/ kl/jf/sf] ;b:osf nflu s'g} sf/f]af/
jf ;Demf}tf u/]sf] eP ;f] s'/f M s'g} sf/f]af/ jf ;Demf}tf gePsf] .
r_ s'g} ;+rfns jf ;+rfnssf] Psf3/ kl/jf/sf] ;b:onfO{ s'g} C0f lbPsf] jf lgh;Fu lnPsf] eP
pQm C0f ;DaGwL lj:t[t ljj/0f h:t} C0f afkt lnPsf] /sd, C0fsf] Aofhb/, C0f lnPsf]
ldlt, C0f e'QmfgL cjlw cflb s'/f ljj/0fkqdf v'nfpg' kg]{ M C0f sf/f]af/ gePsf] .

u= !@= ljb]zL nufgL / Joj:yfkg ;DaGwL ljj/0f M

ljb]zL nufgL / Joj:yfkgdf ;+ul7t ;+:yf ;+rfng x'g] eP ;f] sf] ljj/0fsf ;fy} ;DalGwt
;Demf}tfsf] d'Vo tyf tflTjs a'Fbfx?M ;f] gePsf] .

u= !#= ;"lrs[t ;+ul7t ;+:yfn] ;fj{hlgs lgisf;g ug]{ ePdf ;f] sf] ljj/0f M
s_ ;+ul7t ;+:yfsf] ljut # cfly{s jif{sf] k|To]s q}dfl;s cjlwsf] pRrtd, Go"gtd, clGtd
ahf/ d"Nosf ;fy} sf/f]af/ ePsf] z]o/ ;+Vof Mlgisf;gstf{ sDkgL ;"lrs[t ;+ul7t ;+:yf gePsf]
.
v_ af]8{df ljj/0fkq btf{sf] nflu k|:t't ug'{ eGbf ^ dlxgf cufl8sf] cjlwsf] dfl;s ?kdf pRr,
Go"g / clGtd d"Nosf ;fy} k|To]s dlxgfdf sf/f]jf/ ePsf] s'n lbg / s'n sf/f]af/ ePsf] lwtf]kq
;+Vof M gePsf] .

36
u= !$=kl5Nnf] ;fj{hlgs lgisf;gsf] cg'dfg tyf pknAwL ;DaGwL ljj/0f M xfn ;Dd o; ljQLo
;+:yfn] ;fj{hlgs lgisfzg gul/Psf] .

u=!%= k/fdz{bftf÷ ljz]if1 ;DaGwL ljj/0fM

s_ n]vfk/LIfs, k|d'v a}+s, lgisfzg sfo{;Fu ;+nUg a}+s, k|If]lkt ljQLo ljj/0f 7Ls 5 egL
k|dfl0ft ug]{ lj1 cflbsf] gfd tyf 7]ufgf M
c_ cf=j=@)&*÷&( df o; sDkgLsf] n]vfk/LIfsdf cfrfo{ s]= cf/= P08 Pzf]l;P6\;
rf6{8{ PsfpG6]06\; /xg'ePsf] 5 .
cf_ o; lgisf;gsf] nflu b]xfosf a}+snfO{ lgisf;g a}+s (Banker to the Issue)sf] ?kdf
lgo'Qm ul/Psf] 5 .

l;=g+= lgisf;g a}+ssf] gfd, 7]ufgf

! d]uf a}+s g]kfn lnld6]8, sdnfbL, sf7df8f} .
;fy}, cfjZostf cg';f/ # lbg cufl8 af]8{nfO{ hfgsf/L lbO{ cGo a}+sx?nfO{ ;d]t
o; z]o/ lgisfzgsf] nflu lgisfzg a}+ssf] ?kdf lgo'Qm ug{ ;lsg] 5 .
O_ o; ljj/0fkqdf pNn]v ul/Psf] ljQLo k|If]k0fsf] ljj/0f tof/ kfg]{ la1df ljQLo
;+:yf cfkm} /x]sf] 5 .
O{_ o; ljj/0fkqdf pNn]v ul/P adf]lhd tof/ ul/Psf] ljQLo ljj/0f tyf k|If]k0fsf]
cg'dfg tyf cfwf/x? k'g/fjnf]sg u/L ;f] cfwf/df tof/ ul/Psf ljQLo k|If]k0fsf
ljj/0f oyfy{k/s /x]sf] egL k|dfl0ft ug]{ laz]if1df ;'jg P08 P;f]l;P6;\ rf6{8{
PsfpG6]06\; /xg' ePsf] 5 .
p_ z]o/ lgisf;g ;DaGwL Joj:yf tyf ljj/0fx? Joj;flos ;+:yf >L d]uf Soflk6n
dfs]]{6\; lnld6]8, lqk'/]Zj/, sf7df8f}+n] tof/ u/]sf] xf] . o; z]o/ lgisf;gsf nflu
lgisf;g tyf laqmL k|aGwsdf d]uf Soflk6n dfs{]6\; lnld6]8, lqk'/]Zj/,
sf7df8f}}nfO{ lgo'Qm ul/Psf] 5 .

v_ dfly v08 -s_ df pNn]lvt ;+:yf jf JolQm;Fu ePsf] ;xdltsf d'Vo d'Vo a'Fbf tyf zt{x?M
;f] gePsf] .

u= !^= kl/of]hgf ;DkGg ug{sf] nflu ;fj{hlgs lgisf;gafx]s cGo ljQLo >f]tx? k|of]u ul/Psf]
5÷5}g, tT;DaGwL ljj/0f M ;f] gePsf] .

u=!&= d'2f tyf ljjfb ;DaGwL ljj/0f M

-s_ ;+ul7t ;+:yfsf] t/ntf, df}Hbft, sfo{ ;+rfngdf tflTjs c;/ kg]{ vfnsf] s'g} d'2fdfldnf jf ljjfb
eP ;f] ;DaGwL ljj/0f tyf pk/f]Qm d'2f jf ljjfbsf] sf/0faf6 kg{ ;Sg] k|efj ;DaGwdf Aoj:yfkgsf]
wf/0ffM
;f] gePsf] .
-v _ ;+ul7t ;+:yfnfO{ c;/ kg]{ u/L ;+:yfsf] ;+:yfks÷;+rfnsn] jf nfO{ bfo/ ul/Psf] d'2f ;DaGwL
ljj/0f M
;f] gePsf] .
-u_ ljut kfFr aif{df ;+ul7t ;+:yfsf] s'g} ;+:yfks÷;+rfns sfnf];"rLdf k/]sf] jf s'g} g}lts jf cfly{s
sf/0faf6 s'g} lgodg lgsfo jf cbfntn] ;hfo u/fPsf] eP, To:tf] ;+rfnssf] gfd / ;hfo ug]{
lgodg lgsfo jf cbfntsf] gfd pNn]v ug'{ kg]{ M ;f] gePsf] .
-3_ ;+ul7t ;+:yf a}+s jf ljQLo ;+:yfdf C0f glt/L l8kmN6 ePsf], lgod cg';f/sf] z'Ns glt/]sf],
lwtf]kqjfnfx?sf] s'g} /sd e'QmfgL gul/Psf] eP tT;DaGwL ljj/0fx? M ;f] gePsf] .

u=!*=u'gf;f] ;'Gg] / ;dfwfg ug]{ k|s[of M

lgisflzt lwtf]kq ;DaGwL nufgLstf{x?sf] u'gf;f] tyf ;'emfj ;'Gg tyf ;f] sf] ;dfwfgsf nflu
lwtf]kq lgisf;g tyf laqmL k|aGwssf] sfof{nodf Ps ljz]if sIfsf] Joj:yf ul/Psf] 5 . nufgLstf{x?n]
37
 b]xfosf] dfWod dfkm{t cfˆgf] u'gf;f] tyf ;'emfjx? ;dfwfgsf] nflu lwtf]kq lgisf;g tyf laqmL
k|aGwssf] sfof{nodf dlgiff bfxfnnfO{ kmf]g g+M )!–%#^@&() tyf O{d]n M
[email protected] dfkm{t ;Dks{ ug{ ;lsg]5 .

u=!(= gub glnO{ s;}nfO{ lwtf]kq lgisf;g ul/Psf] 5 eg] To:tf] JolQm jf ;d"xsf] gfd, v/Lb ul/Psf]
;DklQ jf ;]jf ;DaGwL ljj/0f, lgisf;gul/Psf] lwtf]kqsf] ;+Vof / b/ ;DaGwL ljj/0f M ;f] gePsf] .

u=@)=C0fkq lgisf;g ;DaGwL ljj/0f M ;f] gePsf] .

u=@!=cu|flwsf/ z]o/ lgisf;g ;DaGwL ljj/0f M ;f] gePsf] .

u=@@=cGo ;fdfGo hfgsf/L M

s_ ljz]if1sf] s'g} /fo ePdf, ;f] sf] ljj/0f M o; ljj/0fkqdf pNn]lvt ljQLo ljj/0f tyf k|If]k0fsf] cg'dfg
tyf cfwf/x? xfnsf] ljQLo ahf/sf] l:ylt, lgisfzgstf{ ljQLo ;+:yfsf] xfnsf] bIftf / lgisfzgstf{ ljQLo
;+:yfn] k|fKt u/]sf] xfn;Ddsf] sfo{ k|ultsf] cfwf/df k'g/fjnf]sg u/L ljj/0f 7Ls 5 egL k|dfl0ft ug]{
laz]if1df ;'jg P08 P;f]l;P6;\ rf6{8{ PsfpG6]06\; /xg' ePsf] 5 .

v_ ut tLg cfly{s jif{ leqdf s'g} ;+rfns, n]vfk/LIfs kl/jt{g ePsf] eP, ;f] sf] sf/0f M

;~rfnsdf ePsf] kl/jt{g M

ldlt @)&*÷!)÷@$ df >L lg/f hf]lzsf] /flhgfdf :jLs[t u/L pxfFsf] :yfgdf clDasf nfn >]i7 lgo'Qm
u/LPsf] .

ut tLg cfly{s aif{ leq cGo s'g} klg ;+rfnsdf kl/jt{g gePsf] ;fy} >L lty{ /Tg sf]gfh' :jtGq ;+rfnssf]
?kdf ldlt @)&*÷)(÷)* df lgo'Qm x'g'ePsf] .
n]vfk/LIfsdf ePsf] kl/jt{g M
;~rfns ;ldltsf] ldlt @)&(÷)&÷@* ut] a;]sf] !#( cf}+ a}7sn] cf=j= @)&*÷&( sf] n]vfk/LIf0f
ug{sf] nflu sDkgLsf] n]vfk/LIfsdf cfrfo{ s]= cf/= P08 Pzf]l;P6\; rf6{8{ PsfpG6]06\; lgo'Qm
ul/Psf] .
u_ sDkgL ;lrjsf] gfd, 7]ufgf / of]Uotf M
gfd M lblnk s'df/ kf]v/]n
7]ufgf M x/Ljg g=kf= j8f g+=–(,;nf{lx
of]Uotf M :gftsf]Q/

3_ ;fj{hlgs lgisf;gug{sf nflu ;+rfns ;ldltaf6 ePsf] lg0f{o ;DaGwL ljj/0f M

sDkgLsf] ldlt @)&*÷)^÷!& ut] a;]sf] ;+rfns ;ldltsf] %%cf}+ a}7saf6 ;j{;fwf/0fsf] nflu 5'§fOPsf]
?=!))÷—c+lst b/sf] (&,))) lsQf z]o/ lgisf;g ug{] / pQm lgisf;gsf] nflu cGo s'g} klg lgofds
lgsfo;+u kqfrf/ ug{, ;Demf}tf ug{ tyf ;f] ;DaGwL ;+:yfsf] tkm{af6 cGo ;Dk"0f{ sfuhftx?df x:tfIf/ ug{
o; sDkgLsf k|d'v sfo{sf/L clws[tnfO{ k"0f{ clVtof/L k|bfg ug]{ lg0f{o ul/Psf] 5 .

ª_ ;+ul7t ;+:yf jf o;sf z]o/wgLnfO{ s'g} ljz]ifs/ ;'ljwf lbOPsf] eP,;f] ;DaGwL ljj/0f M ;f]
gePsf] .

r_ ;+ul7t ;+:yfsf] kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] jf;nft, gfkmf gf]S;fg lx;fj / gub k|jfx ljj/0f
k|fKt ug{ jf x]g{ ;Sg] 7fpF / ;do M
sfof{no ;doleq lgDglnlvt :yfgx?df sDkgLsf] kl5Nnf] cfly{s jif{sf] n]vfk/LIf0f ePsf] jf;nft, gfkmf–
gf]S;fg lx;fj tyf gub k|jfxsf] ljj/0f k|fKt ug{ jf lg/LIf0f ug{ ;lsg]5 .
!= sDkgLsf] /lhi68{ -s]Gb|Lo_ sfof{no, j8f g+= *, ag]kf, sfe|]knf~rf]s .
@= lwtf]kq lgisf;g tyf laqmL k|aGws >L d]uf Soflk6n dfs]{6\; lnld6]8, lqk'/]Zj/, sf7df8f}+ .

38
5_ af]g; z]o/ ;DaGwL Joj:yf M
xfn;Dd af]g; z]o/ hf/L ul/Psf] 5}g . eljiodf k|rlnt P]g / g]kfn lwtf]kq af]8{sf] k|rlnt af]g;
z]o/ lgisf;g ;DaGwL Joj:yf cg';f/ af]g; z]o/ hf/L ug{ ;Sg]5 .

h_ z]o/jfnf, sd{rf/L jf c? s;}sf] nflu z]o/ ;'/lIft ug]{ Joj:yf ul/Psf] ePdf ;f] s'/f M
o; ljj/0fkqåf/f lgisf;g ul/g] k|lt ;fwf/0f z]o/ ?=!))÷—clÍt d"No (Par Value) sf s'n (&,))) lsQf
;fwf/0f z]o/ dWo] hf/L kF"hLsf] )=%Ü cyf{t !,%)) lsQf ;fwf/0f z]o/x? ljQLo ;+:yfsf] ;]jfdf /x]sf
sd{rf/Lx?sf] nflu tyf lgisfzg ul/g] ;fwf/0f z]o/sf] %Ü cyf{t $,*%) lsQf ;fwf/0f z]o/x? ;fd'lxs
nufgL sf]ifsf] nflu tyf !) k|ltzt n] x'g cfpg] (,&)) lsQf z]o/ g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 >d
:jLs[lt k|fKt u/L ljb]zdf /f]huf/L ul//x]sf g]kfnLx?sf nflu 5'6\ofP/ ;'/lIft ul/Psf] 5 . o;/L 5'6\ofOPsf]
z]o/ sd{rf/Lx?sf] xsdf ;+rfns ;ldltn] cf}lrTok"0f{ tj/af6 afF8kmfF8 ug]{5 tyf ;fd"lxs nufgL sf]ifsf]
xsdf ;fd"lxs nufgL sf]if lgodfjnL, @)^& adf]lhd afF8kmfF8 ul/g]5 / g]kfn ;/sf/sf] ;DalGwt lgsfoaf6
>d :jLs[lt k|fKt u/L ljb]zdf /f]huf/L ul//x]sf g]kfnLx?sf xsdf g]kfn lwtf]kq af]8{sf] k|rlnt ælwtf]kq
lgisf;g tyf afF8kmfF8 lgb]{lzsf, @)&$ -5}7f}+ ;+zf]wg Æ df ePsf] Joj:yf cg';f/ afF8kmfF8 ul/g]5 . sd{rf/L,
;fd"lxs nufgL sf]ifx? Tfyf g]kfn ;/sf/sf] ;DalGwt lgsfoaf6 >d :jLs[lt k|fKt u/L ljb]zdf /f]huf/L
ul//x]sf g]kfnLx?af6 ;Dk"0f{ z]o/sf] nflu dfu eO{ gcfPsf] cj:yfdf afFsL z]o/x? ;j{;fwf/0fdf afF8kmfF8
ul/g]5 .

em_ sDkgLn] sDkgL P]gn] u/]sf] Joj:yfx?, cfˆgf] sf/f]af/;Fu ;DalGwt P]g, lgod tyf lgodg Joj:yf k"0f{
kfngf u/]sf] ;DaGwdf u/]sf] pb\3f]if0f M
n3'ljQ ljQLo ;+:yfn] sDkgL P]g, @)^# n] u/]sf] Joj:yfx?, cfkm"n] ug]{ Joj;fo;Fu ;DalGwt P]g, lgod tyf
lgodg Joj:yf tyf lgodg lgsfox?n] lbPsf] lgb]{zgx?sf] k"0f{ ?kdf kfngf u/]sf] 5 / ;f]xL lgb]{zgx?sf]
bfo/f leq /xL sfo{ ul//x]sf] / o; ljj/0fkqdf pNn]v ul/Psf] ljj/0fx? ;d]t ;f]xL cg'?k tof/ ul/Psf] xf]
eGg] n3'ljQ ljQLo ;+:yfsf] pb\3f]if0f /x]sf] 5 . ;fy} o; ljQLo ;+:yfn] sDkgL /lhi6«f/sf] sfof{nodf cfly{s
jif{ @)&&÷&* ;Ddsf ljj/0fx? k]z u/]sf] x'gfn] pQm cfly{s jif{ ;Dd o; ljQLo ;+:yf sDkgL /lhi6«f/sf]
sfof{nodf cwfjlws /x]sf] 5 / ;f] Joxf]/fsf] hfgsf/L sDkgL /lhi6«f/sf] sfof{nosf] ldlt @)&(÷)!÷@! sf]
kqaf6 k|fKt ePsf] 5 .

`_ lwtf]kq laqmL ljt/0f ;DaGwL Joj:yf M

o; ljj/0fkq dfkm{t lgisfl;t ;fwf/0f z]o/ laqmL ljt/0fsf nflu cf:jf ;b:o k|fKt a}+s tyf ljlQo ;+:yfx?sf
b]z e/L km}lnP/ /x]sf tf]lsPsf zfvfx? Dffkm{t cfj]bg lbg;Sg] Joj:yf /x]sf] 5 .

6_ qm]l86 /]l6Ë ;DaGwL Aoa:yf M

o; ljj/0fkq cg';f/ lgisfzg ul/g] ;fwf/0f z]o/sf] nflu lwtf]kq btf{ tyf lgisfzg lgodfjnL, @)&# -
5}7f}F ;+zf]wg ;lxt_ df ePsf] Joj:yf adf]lhd ljQLo ;+:yfsf] /]l6Ë u/fpg' kg]{ ePsf]n] qm]l86 /]l6Ë lgodfjnL,
@)^* sf] lgod # adf]lhd g]kfn lwtf]kq af]8{af6 cg'dlt k|fKt qm]l86 /]l6Ë ;+:yf O{qmf g]kfn ln=, l8NnLahf/,
sf7df08f}+af6 O:o'/ /]l6Ë u/fO{ æ[ICRANP-IR] BB-” (pronounced as ICRA NP Issuer Rating Double B
Minus)Æ /]l6Ë k|fKt u/]sf] 5 . h;n] sDkgLsf] ljQLo bfloTj axg ug]{ Ifdtfdf dWod hf]lvd -Moderate risk
of default regarding timely servicing of financial obligations_ /x]sf] hgfpFb5 . ;f] /]l6Ë sf] j}wtf cjlw Ps
aif{ /xg]5 .
/]l6Ë k|bfg u/]sf] ldlt M la=;+= @)&*÷!@÷#) -O{=;+=@)@@÷)$÷!#_
/]l6Ë axfn /xg] cjlw M la=;+= @)&(÷!@÷@* -O{=;+= @)@#÷)$÷!!_

7_ ljj/0fkq tof/ ug]{ JolQmsf] gfd, y/, z}lIfs of]Uotf / cg'ejsf] ljj/0f M o; ljj/0fkq tof/ kfg]{
Joj;flos ;+:yfdf d]uf Soflk6n dfs]{6\; lnld6]8, lqk'/]Zj/,sf7df8f}+ /x]sf]] 5 .

8_ ;sf/fTds kIfx? M
 n3'ljQ If]qsf cg'ejL tyf bIf JolQmx?åf/f :yflkt ePsf]n] o; n3'ljQ ljQLo ;+:yfsf] Joj:yfkg
;Ifd tyf k|efjsf/L ePsf],
 :yfgLo ;d'bfodf ljQLo ;+:yfn] agfPsf] cld6 5fk,
 plrt ;d'x lgdf{0f gLlt cjnDag ub}{ shf{ tyf nufgLsf] u'0f:t/sf] :t/nfO{ k|fyldstf lbOPsf],

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  ljQLo ;+:yfsf] ;~rfns ;ldlt / Joj:yfkgdf /x]sf] cGt/fli6«o, /fli6«o tyf :yfgLo :t/sf] 1fg /
cg'ej,
 gLltut kf/blz{tf / alnof] ;+:yfut z';f;g,
 ;fdflhs lhDd]jf/L / bfloTj

9_ z]o/ /lhi6«f/ ;DaGwL Joj:yf M

g]kfn :6s PS;r]~h lnld6]8 tyf l;l8P; P08 lSnol/Ë lnld6]8df ;"lrs/0f u/] kZrft\\ z]o/sf] bflvn vf/]h,
b:tvt ?h' cflb ;DaGwL sfo{ o; sDkgLsf] sfof{noaf6 jf sDkgLsf] ;+rfns ;ldltn] tf]s] adf]lhd z]o/
/lhi6«f/sf] sfof{noaf6 x'g] u/L Joj:yf ul/g]5 .

0f_ lwtf]kq laqmL v'Nnf cjlw M

o; ljj/0fkqåf/f j}b]lzs /f]huf/Ldf /x]sf g]kfnLnfO{ cfj]bg lbg] cjlw laqmL v'Nnf ePsf] ldltaf6 !% lbg
x'g]5 . j}b]lzs /f]huf/Ldf /x]sf g]kfnLnfO{ z]o/ afF8kmfF8 kZrft\ ;j{;fwf/0fsf] nflu z]o/ lgisfzg v'Nnf
ul/g]5 . ;fj{hlgs lgisfzg dfkm{t\ ;j{;fwf/0fx?df hf/L ul/g] z]o/x?sf] nflu cfj]bg lng] sfo{ sDtLdf $
sfo{ lbgsf] nflu v'Nnf ul/g]5 . ;f] cjlw leq ;fj{hlgs lgisfzg ul/Psf] ;a} lwtf]kq laqmL gePdf b/vf:t
v'Nnf ePsf] ldltn] a9Ldf !% lbgsf nflu lwtf]kqsf] b/vf:t v'Nnf /xg]5 .

t_ lgodg lgsfosf] ;'k/Lj]If0faf6 s'g} s}lkmot cf}+NofOPsf] eP ;f]sf] kl5Nnf] cj:yfsf] af/]df pNn]v ug'{kg]{
M;f] gePsf] .
y_ lwtf]kq lgisf;gsf] qmddf af]8{af6 :jLs[t ePsf] ljj/0fkq nufgLstf{n] ;xh ?kdf x]g{ ;Sg]5g\ /
nufgLstf{x?nfO{ ;'lrt lg0f{o (Informed Decision) df k'Ug ;xh ug]{ p2]Zon] To:tf ljj/0fx? ;DalGwt
lgisf;gtyf laqmL k|aGws tyf lgisf;gstf{ sDkgL k|To]ssf] cfkm\gf] j]e;fO6df lwtf]kq laqmL aGb geP;Dd
/flvg]5 .

u=@#= o; ljj/0fkqdf k|sflzt tYo tyf ljj/0fx? 7Ls b'?:t 5g, ;f] df s'g} km/s k/]df xfdL ;~rfnsx?
k"0f{ ?kdf lhDd]jf/ x'g]5f}+ egL ;xL 5fk ug]{ ;+rfns tyf lj1x?sf] gfd tyf b:tvt M

l;=g+= ;+rfnsx?sf] gfd Kfb b:tvt

!= clDasf nfn >]i7 cWoIf

@= lszf]/ efO{ ah|frfo{ ;~rfns

#= k'ik/fd >]i7 ;~rfns

$= ;jLg k|wfgfË ;~rfns

%= lty{ /Tg sf]gfhf] :jtGq ;~rfns

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@$= lgisf;g tyf laqmL k|aGwsn] k|:t't u/]sf] k|lta4tf kq -8\o" 8]lnh]G; ;l6{lkms]6_ sf] k|lt M

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@%= ljj/0fkq, ljQLo ljj/0f tyf cGo s'g} s'/fdf la1n] /fo lbPsf] eP ;f] ;DaGwL kq M

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