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@# cf}+ jflif{s k|ltj]bg @)*)÷*! ;an a}+s, ;kmn ;xsfo{ 1

l8lh6n eljio
lgdf0{f ub{}
(Navigating Future Digitally)

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 2

In the ever-evolving landscape of finance, Mahalaxmi Security You Can Trust:
Bikas Bank proudly leads the charge in navigating the Your financial security is our utmost priority. Rest
future digitally. As a visionary financial institution, we assured, our digital platforms are fortified with state-of-
recognize the imperative of embracing digital innovation the-art security measures. Through advanced encryption
to offer you unparalleled banking experiences. technologies and stringent security protocols, we ensure
your data is safeguarded, solidifying the trust you place
Seamless Banking, Anytime, Anywhere: in us.
Discover the ease of managing your finances wherever
life takes you. Mahalaxmi Bikas Bank’s state-of-the- Personalized Digital Experiences:
art digital platforms bring banking to your fingertips, At Mahalaxmi Bikas Bank, we recognize your uniqueness.
whether you’re at home, in the office, or on the move. Our digital platforms are crafted to provide personalized
From mobile banking to online transactions, we’ve experiences, delivering tailored recommendations,
curated a suite of digital services to harmonize with your insights, and financial tools aligned with your goals and
dynamic lifestyle. aspirations.

Innovative Solutions for Modern Living: Future-Ready Partnerships:

The future is now, and so are our banking solutions. To remain on the cutting edge of digital innovation, we
Mahalaxmi Bikas Bank is committed to delivering actively engage in partnerships with leading tech firms
cutting-edge, tech-driven services that simplify your and fintech startups. This ensures you, our esteemed
financial life. Stay at the forefront with features like customer, have access to the latest advancements and
contactless payments, biometric security, and AI- future-ready financial solutions.
powered financial insights tailored to your unique
needs. Join us on this exciting digital journey as we redefine the
future of banking together. At Mahalaxmi Bikas Bank,
the future is not merely a destination – it’s an ongoing,
dynamic experience.

Navigate the Future Digitally

with Mahalaxmi Bikas Bank.
Start Your Odyssey Today!

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 3

 ;~rfns ;ldlt (Board of Directors)

z}lIfs of]Uotf M :gftsf]Q/

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;~rfns

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 4

 z}lIfs of]Uotf M :gftsf]Q/
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/fx'n cu|jfn
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;f]d/fh kGt
sDkgL ;lrj

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 5

 pRr Joj:yfkg ;d"x (Senior Management)

lbk]z nD;fn
k|d'v sfo{sf/L clws[t

w|'j/fh ltjf/L hnh s'df/ clwsf/L

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

cldt axfb'/ rGb cg'h cfrfo{ ;'jf; hf]zL

;xfos k|dv ' ;xfos k|d'v sfo{jfxs ;xfos k|d'v
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@# cf}+ jflif{s k|ltj]bg @)*)÷*! 6

 ljefluo k|d'vx?

gj/fh sfsL{ ;+ho s'df/ >]i7 ;Gtf]if s'df/ uf}td ;+lhj kGt /3'gfy sf]O{/fnf
k|d'v shf{ c;'nL tyf u|}x\ a}ls+ª
;Dklt Joj:yfkg s]Gb|Lo shf{ ;DklQ z'l4s/0f tyf cg'kfng s]lGb|o shf{ k|zf;g shf{ c;'nL

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k[y axfb'/ ;'gf/ cflzif clwsf/L ;'lzn ltdnl;gf

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sf]zL k|b]z dw]z k|b]z afudtL k|b]z s afudtL k|b]z v

u0f]z k|;fb cfrfo{ uf}td u'Ktf vu]Gb axfb'/ ;fpb ;'lgn s'df/ g]kfn
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@# cf}+ jflif{s k|ltj]bg @)*)÷*! 7

c;Ld l8lh6n
eljio
(A Boundless Digital Future)

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 8

@)*! cfiff9 d;fGt ;Ddsf] d'Vo ;'rf°x?M

%^=!@ ca{ $=!& ca{ !$=^# ca{

lgIf]k r'Qmf k"+hL lwtf]kq nufgL

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@# cf}+ jflif{s k|ltj]bg @)*)÷*! 9

 ljut kf”r jif{x?sf] ljlQo emnsx?
z]o/ k"“hL tyf hu]8f sf]ifx? -s/f]8df_

s'n ;DklQ -s/f]8df_

shf{ nufgL -s/f]8df_

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 10

 lgIf]k ;+sng -s/f]8df_

k"+hL k|of{Kttf cg'kft -k|ltztdf_

shf{ lgIf]k cg'kft -k|ltztdf_

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@# cf}+ jflif{s k|ltj]bg @)*)÷*! 11

;+rfng cfDbfgL -s/f]8df_

v'b gfkmf -s/f]8df_

k|lt z]o/ cfDbfgL

k|lt z]o/ g]6jy{

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 12

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 13
 OUR PROFILE
Mahalaxmi Bikas Bank Limited (MBBL), is one of the largest
development banks of Nepal with paid up capital of Rs. 4.17 billion.
Strong foundation, clear vision and commitment to move forward
have capacitated MBBL to already serve its 29 years in banking
sectors, maximizing customer satisfaction and shareholder's
value and providing excellent career growth opportunity to staffs. It
is leading development bank in providing quality banking services
and products with good governance and sound financial result to
wide range of customer through its 103 branches and 49 ATMs
and 840 staffs. It is being promoted and managed by prominent
personalities with good educational and professional background.
MBBL has incorporated corporate social responsibility as an
integral part of its plan and is being actively involved in uplifting
the society and community. The Bank believes in delivering
shareholder value in a socially, ethically and environmentally
responsible manner.

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 14

 To become “The Most Trusted Bank” to the
customers, to the employees, to the stockholders and
to the regulators through the process of continuous

Vision
innovation and improvement, strong corporate
governance and professional work culture

Our Mission is to offer safety of deposits & render

best services to the customers, build the best place
to work with, provide best & perpetual returns to
the stockholders with the strict compliance to the

Mission
regulations.

In achieving our vision to be the most trusted bank,

we are committed to upholding our core five values
as follows:

• Customer centric

Corporate • Respecting all forms of diversity

• Committing towards high level of ethics, governance

Values
and professionalism
• Focusing towards innovation
• Being accountable for all our actions

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 15

 cfiff9 @)*! cfiff9 @)*)
k|b]z
zfvf ;+Vof Pl6d ;+Vof zfvf ;+Vof Pl6d ;+Vof
k|b]z ! -sf]zL k|b]z_ 5 4 5 4
k|b]z @ -dw]z k|b]z_ 15 7 15 6
k|b]z # -afudlt k|b]z_ 37 15 37 15
k|b]z $ -u08sL k|b]z_ 9 4 9 3
k|b]z % -n'lDagL k|b]z_ 18 10 18 8
k|b]z ^ -s0ff{nL k|b]z_ 2 0 2 0
k|b]z & -;'b'/–klZrd k|b]z_ 17 9 17 7
hDdf 103 49 103 43

ljj/0f l6Kk0fL
:6s k|lts MLBL
If]q ljsf; a}+s
z]o/ /lh:6«f/ l;4fy{ Soflk6n ln=
hDdf ;'lrs[t z]o/ ;+Vof $!,&!#,!*^
hDdf r'Stf k"“hL $,!&!,#!*,^))
z]o/ ;'lrs[t ldlt @# cu:6, @)!)

ljj/0f cf=j= @)*)÷*!

clwstd d'No -?=_ 362.80
Go'gtd d'No -?=_ 314.50
clGtd d'No -?=_ 352.00
hDdf sf/f]af/ z]o/ ;+Vof 9,125,467
hDdf sf/f]af/ lbg 229

s]Gb«Lo sfo{no
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b/af/dfu{, sf7df8f+}, g]kfn
kmf]g g+M 01-5368719
6f]n lk|m g+M 16600115015
O{d]nM info@[Link]

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 16

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 17
 l8lh6n
;kmntf tkm{
(Pathway to Digital Success)

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 18

 Key Achievement

2079
2078 • Organized ‘Mahalaxmi
Corporate Cricket Leag
2079’ successfully.
• Revamped its existing
mobile banking system • Our Deposit size exceed
into Omnichannel system NPR50 billion
with BankXP service.
• Organized ‘Mahalaxmi
Corporate Cricket League
2078’ successfully.

2077
• Balance Sheet size
crossed NPR 50 Billions

• Launched Contactle
(NFC – Near Field
Communication) ba
payment Card mak
payment easier and

2076 hassale free.

• Awarded with 'Best

Presented Annual Report
Award 2018' by ICAN in
Nepal.
• Received SAFA award in
Bangladesh for financial
report and the certificate

2075
of Merit for its emphasis
for corporate governance

• Launched Chip Based U

Dollar card enhancing t
advanced security base
card transaction.

2074
• Mega merger 'Mahalaxmi
Bikas Bank' & 'Yeti
Development Bank' as
"Mahalaxmi Bikas Bank"
becoming a leading and
2073
largest bank in national • Awarded with ‘Best
level development bank Enterprise’ & ‘Manage
sector. of the Year’ by reputed
European Business
Assembly in UK.

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 19

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 20
 ljifo–;'rL
Table of Contents
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k|d'v n]vf gLltx¿ ^#
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k|d'v kl/;'rsx? !!!
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g]kfn /fi6« a}+s4f/f ljQLo ljj/0f k|sflzt ug{ lbOPsf] :jLs[lt kq !!$
g]kfn /fi6« a}+s4f/f ljQLo ljj/0f k|sflzt ug{ lbOPsf] lgb]{zgsf] k|ltpQ/ !!%
k|aGwkqdf / lgofdjnLdf ;+zf]wg ÷kl/dfh{g tyf yksf] ltg dxn] ljj/0f !!^
l6kf]6 !!&

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@# cf}+ jflif{s k|ltj]bg @)*)÷*! 19
@# cf}+ jflif{s k|ltj]bg @)*)÷*! 1
 BPA SAFA
2018 2018

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[Link]
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-$_ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ^# tyf sDkgL P]g @)^# sf] bkmf !!! adf]lhd cfly{s jif{
@)*!÷)*@ sf] nflu n]vfk/LIf0f ug{ n]vfk/LIfssf] lgo'lQm tyf kfl/>lds lgwf{/0f ug]{ k|:tfj kfl/t ug]{ .
-%_ ;~rfns ;ldltsf] a}7s eQf, b}lgs tyf e|d0f eQf nufotsf cGo ;'lawf a[l4 ug]{ k|:tfj kfl/t ug]{ .

-v_ laz]if k|:tfjx/m M—

-!_ ;~rfns ;ldltn] k|:tfj u/] adf]lhd cf=j=@)*)÷)*! ;Ddsf] ljt/0fof]Uo d'gfkmf /sdaf6 z]o/wgLx?nfO{ xfn sfod
/x]sf] r'Qmf k"+hLsf] # k|ltztsf b/n] x'g cfpg] /sd ?=!@,%!,#(,%%*÷– -cIf/]kL afx| s/f]8 PsfpGg nfv pgGrfln;
xhf/ kf“r ;o cG7fpGg dfq_ a/fa/sf] af]g; z]o/ lat/0f ug{] k|:tfj kf/Lt ug]{ .

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 3

 -@_ af]g; z]o/ hf/L eP kZrft hf/L tyf r'Qmf k+"hL j[l4 ug{ kf/Lt eP cg';f/ k|aGwkqsf] bkmf % -v_, -u_, ;+zf]wg÷
kl/dfh{g ug]{, ;~rfns ;ldltsf] a}7s eQf, b}lgs tyf e|d0f eQf nufotsf cGo ;'lawf a[l4 ug]{ k|:tfj kf/Lt eP
kZrft lgodfjnLsf] lgod @( -v_ sf] -!_ -@_ / lgod @( -3_ sf] -c_ -cf_ ;d]tsf bkmf, lgodx?df ;+zf]wg ÷
kl/dfh{g ug]{ .

-#_ lasf; a}+ssf] k|aGwkq tyf lgodfjnLdf ePsf] ;+zf]wgsf] :jLs[lt ln+bf jf clen]v ubf{ u/fp“bf k|aGwkq tyf
lgodfjnLdf ;+zf]wg, kl/jt{g, jf yk÷36 ug{, ;f] ;DaGwL sfuhft k|dfl0ft ug{, bflvnf ug{ / clen]v u/fO{ lng
tyf k|rlnt a}+s tyf ljQLo ;+:yf ;+aGwL P]g tyf g]kfn /fi6« a}+saf6 hf/L lgb]{zg adf]lhd a}+ssf] k|jGwkq tyf
lgodfjnLdf efiffut tyf cGo ;'wf/ u/L clen]v ug{sf nflu ;~rfns ;ldltnfO{ clVtof/L k|bfg ug]{ .

-u_ ljljw .

t]O{;f} jflif{s ;fwf/0f ;ef ;DaGwL cGo hfgsf/LM

-!_ t]O{;f} jflif{s ;fwf/0f ;efsf] k|of]hgsf] nflu ldlt @)*!÷)(÷!^ ut] ! lbg o; ljsf; a}+ssf] z]o/wgL btf{ lstfa
(Book Close) aGb /xg]5 . g]kfn :6s PS;r]Gh lnld6]8df ldlt @)*!÷)(÷!$ ut];Dd sf/f]jf/ eO{ Dofb leq o;
ljsf; a}+ssf] z]o/ /lhi6«f/, l;4fy{ Soflk6n lnld6]8, gf/fo0frf}/, gS;fn sf7df8f}+df k|fKt z]o/ gfd;f/Lsf] lnvtsf]
cfwf/df z]o/wgL btf{ lstfadf sfod z]o/wgLx?n] dfq ;f] ;efdf efu lng / cf=j= @)*)÷)*! df ljt/0f ug{
3f]if0ff ul/Psf] af]g; z]o/ tyf gub nfef+z kfpg of]Uo x'g]5g\ .

-@_ cfly{s ljj/0f ;lxtsf] cfly{s jif{ @)*)÷)*! sf] aflif{s k|ltj]bg k'l:tsf z]o/wgL dxfg'efjx?nfO{ ljsf; a}+ssf]
z]o/wgL nutdf sfod /x]sf] 7]ufgfdf k7fO{g] 5 . s'g} sf/0fa; z]o/wgL dxfg'efjx?n] ;dodf aflif{s k|ltj]bg
k'l:tsf k|fKt ug{ g;s]df o; ljsf; a}+ssf] s]Gb|Lo sfof{no, b/af/dfu{, sf7df8f}+ jf z]o/ /lhi6«f/, l;4fy{ Soflk6n
lnld6]8, gf/fo0frf}/, gS;fnaf6 k|fKt ug{ ;Sg'x'g]5 . sDkgL P]g @)^# sf] bkmf *$ sf] k|of]hgfy{ ;++lIfKt cfly{s
ljj/0f z]o/wgLx?sf] hfgsf/Lsf nflu o;} ;fy k|sflzt ul/Psf] 5 . ;fy} ;+lIfKt cfly{s ljj/0f nufotsf aflif{s
;fwf/0f ;efdf k]z x'g] k|:tfjx? a}+ssf] website:[Link] df x]g{ / 8fpgnf]8 ug{
;lsg]5 .

-#_ ;efdf efu lngsf] nflu k|ltlglw -k|f]S;L_ lgo'Qm ug{ rfxg' x'g] z]o/wgLx?n] k|f]S;L kmf/d e/L ;ef ;'? x'g] ;do
eGbf slDtdf $* 306f cufj} sfof{no ;do leq ljsf; a}+ssf] s]Gb|Lo sfof{nodf btf{ ul/;Sg' kg]{5 . o;/L lgo'Qm
ul/Psf] k|ltlglw ljsf; a}+ssf] z]o/wgL x'g'kg]{5 . To;/L k|ltlglw lgo'Qm ul/ ;s]kl5 pQm k|ltlglw ab/ u/L csf]{
k|ltlglw d's// u/L ;ef z'? x'g] egL tf]lsPsf] ;do eGbf slDtdf $* 306f cufj} ljsf; a}+ssf] s]Gb|Lo sfof{nodf
sfof{no ;do leq btf{ u/]df jf cfkm' :jo+ ;fwf/0f ;efdf pkl:yt x'g cfPdf To:tf] z]o/wgLn] ul/lbPsf] cl3Nnf]
k|f]S;L :jtM ab/ x'g]5 . k|ltlglw d's// ubf{ cfkm\gf] ;Dk"0f{ z]o/sf] k|ltlglw Pp6} JolQmnfO{ lgo'Qm ug'{kg]{5 . s'g}
lsl;daf6 5'6\ofO{ lbPdf pQm k|f]S;L ab/ ul/g]5 . o; ;DaGwdf ;fwf/0f ;efdf ljjfb ug{ kfO{g] 5}g .

-$_ z]o/wgL dxfg'efjx?sf] ;'ljwfsf] nflu xflh/L k'l:tsf ;ef :yndf ;fwf/0f ;ef x'g] lbg ljxfg (M)) ah]b]lv g}
v'Nnf ul/g]5 . ;fwf/0f ;efdf efu lng] k|To]s z]o/wgL dxfg'efjx?n] ;ef x'g] :yfgdf pkl:yt eO{ pQm :yfgdf
/x]sf] xflh/L k'l:tsfdf b:tvt ug'{kg]{5 .

-%_ ;efdf pkl:yt x'g] ;Dk"0f{ z]o/wgLx?n] z]o/ k|df0fkq jf l8Dof6 vftfsf] ljj/0f / cfkm\gf] kl/ro v'Ng] k|df0f -h:t}
gful/stf k|df0fkq jf cGo s'g} kl/rokq_ clgjfo{ ?kdf ;fydf lnO{ cfpg' x'g cg'/f]w 5 .

-^_ ;+o'Qm ?kdf z]o/ u|x0f ug]{ z]o/wgLx?sf] xsdf ;fem]bf/x?åf/f lgo'Qm ;fem]bf/n] jf lghn] lgo''Qm u/]sf] k|ltlglwn]
@# cf}+ jflif{s k|ltj]bg @)*)÷*! 4
 / ;f] adf]lhd lgo'Qm x'g g;s]sf]df z]o/wgLx?sf] btf{ lstfadf gfd qmdfg';f/ cl3 n]lvPsf] ;fem]bf/n] dfq ;efdf
efu lng, 5nkmn ug{ / dtbfg ug{ kfpg]5g\ .

-&_ ;++/Ifs /xg' ePsf z]o/wgL dxfg'efjx?sf tkm{af6 o; ljsf; a}+ssf] z]o/ nut lstfadf ;+/Ifssf] ?kdf btf{ ePsf
dxfg'efjx?n] ;efdf efu lng jf k|ltlglw -k|f]S;L_ lgo'Qm ug{ ;Sg'x'g]5 .

-*_ o; ljsf; a}+ssf] z]o/ vl/b u/]sf] ;+ul7t ;+:yf jf sDkgLn] o; ljsf; a}ssf] s'g} csf]{ z]o/wgLnfO{ k|ltlglw
-k|f]S;L_ d's// ug{ ;Sg]5g\ . k|ltlglw -k|f]S;L_ d's// gul/Psf] cj:yfdf To:tf] ;+ul7t ;+:yf jf sDkgLn] dgf]lgt
u/]sf] k|ltlglwn] z]o/jfnfsf] x}l;otn] ;efdf efu lng / dtbfg ug{ ;Sg]5g\ .

-(_ ;fwf/0f ;efsf] sfd sf/jfxLx? sDkgL P]g @)^#, a}+s tyf ljQLo ;+:yf ;DaGwL P]g @)&# / a}+ssf] k|aGwkq tyf
lgodfjnL adf]lhd x'g]5 .

-!)_ 5nkmnsf laifox? dWo] ljljw lzif{s cGtu{t s'g} k|:tfa ePdf 5nkmn ug{ O{R5's z]o/wgLx?n] ;ef x'g' eGbf &
-;ft_ lbg cufj} 5nkmnsf] laifosf] hfgsf/L sDkgL ;lrj dfkm{t ;~rfns ;ldltsf cWoIfnfO{ lnlvt ?kdf lbg'kg]{
5.

-!!_ z]o/wgL dxfg'efjx?n] AoQm ug'{ ePsf lh1f;f, dGtAo jf k|Zgx?sf] ;DaGwdf ;~rfns ;ldltsf] tkm{af6 ;fd'lxs
?kn] jf ;~rfns ;ldltsf] cWoIf jf cWoIfn] tf]s]sf] AolQmn] hjfkm lbg ;Sg'x'g]5 .

-!@_ ;efsf] ;'/Iffsf sf/0f ;efsf] ;'/Iffsf nflu vl6Psf ;'/IffsdL{x¿n] z]o/wgL dxfg'efjx? nufot ;efsIfdf k|j]z
ug]{ AolQmsf] emf]nf, Jofu / z/L/ hf“r ug{ ;Sg]5g\.

-!#_ ;fwf/0f ;ef ;DjGwL yk hfgsf/L cfjZos ePdf o; ljsf; a}+ssf] s]Gb|Lo sfof{nosf] kmf]g g+ %#^*&!(, %#@#*)*
jf df]=g+= (&)()#^!(! df sfof{no ;do leq ljsf; a}+ssf] s]Gb|Lo sfof{no cGgk"0f{ cfs]{8—@, b/af/dfu{, sf7df8f}+
jf o; a}+ssf] z]o/ /lhi6«f/ l;4fy{ Soflk6n lnld6]8, gf/fo0frf}/, gS;fn, sf7df8f}+df ;Dks{ ug{ ;lsg]5 .

=====================================
;~rfns ;ldltsf] lg0f{ofg';f/
-sDkgL ;lrj_

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 5

 c;f/ d;fGt @)*! ;Ddsf] d'Vo
ljj/0f tyf ;'rf°x?
sDkgLsf] k|sf/ klAns lnld6]8 sDkgL
/lhi6«8{ sfof{no cGgk"0f{ cfs]{8—@ b/af/dfu{, sf7df8f}+
sDkgL /lhi6«f/sf] sfof{nodf btf{ ePsf] ldlt, btf{ g+ @)%^÷)(÷)&,!)%$#%—)%^÷)%&
g]kfn /fi6« a}+saf6 sf/f]af/ :jLs[lt k|fKt ldlt @)%*÷)@÷!&
sf/f]af/ z'/m ePsf] ldlt @)%*÷)#÷)%
sfo{ If]q /fli6«o:t/
zfvf ;~hfn ;+Vof !)# -@% sf7df8f}+ pkTosf leq_
s'n sd{rf/L ;+Vof *$)
Z]fo/ ;'lrs/0f ldlt @)^&÷)%÷)&
clws[t k"“hL ?= *,))),))),)))÷—
k"“hL ;+/rgf hf/L k"“hL ?= $,!&!,#!*,^))÷—
r'Qmf k"“hL ?= $,!&!,#!*,^))÷—
k|:tfljt af]g; z]o/ -# k|ltzt_ !@%,!#(,%%*÷—
k|:tfljt gub nfef+z -$ k|ltzt_ !^^,*%@,&$$÷—
g]6jy{ ?= ^,&$$,!@(,^*$÷—
g]6jy{ k|lt z]o/ ?= !^!=^*
;+:yfks %! k|ltzt
Z]fo/ ;+/rgf
;j{;fwf/0f $( k|ltzt
z]o/ wgLsf] ;+Vof ;+:yfksM ^**, ;j{;fwf/0fM &#,$*#
s'n lgIf]k ?= %^,!@$,$@(,$(^÷—
s'n shf{ tyf ;fk6L ?= $$,($%,&*%,)%&÷—
v'b gfkmf ?= %)),#^$,(@%÷—
k|lt z]o/ cfDbfgL -af]g; z]o/ ;dfj]z ug{'{ cl3_ !@=))
artstf{ ;+Vof &%@,#$!
C0fL ;+Vof @@,&*^
k"“hLsf]if k|of{Kttf !$=(#∞
shf{ tyf lgIf]k cg'kft -CD Ratio_ *)=*#∞
lgis[o shf{ / s'n shf{ cg'kft $=)&∞
t/ntf cg'kft ##=%#∞
Aofhb/ cGt/ $=%(∞

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 6

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 7
 cWoIfHo"sf] dGtAo
cfb/0fLo z]o/wgL dxfg'efjx?,

o; dxfnIdL ljsf; a}+s lnld6]8sf] @# cf} jflif{s ;fwf/0f

;efdf pkl:yt x'g'ePsf cfb/0fLo z]o/wgL dxfg'efjx?,
;~rfnsHo"x?, lgodgsf/L lgsfosf k|ltlglwx?, a}+ssf
jfXo tyf cfGt/Ls n]vfk/LIfs, a}+ssf k|d'v sfo{sf/L
clws[t tyf a}+sdf sfo{/t sd{rf/Lx?, kqsf/ aGw'x?
nufot pkl:yt ;Dk"0f{ dxfg'efjx?df a}+s ;~rfns ;ldlt
tyf d]/f] AolQmut tkm{af6 oxfFx? ;a}nfO{ o; ul/dfdo
;efdf xflb{s :jfut tyf clejfbg AoQm ub}{ ;du| ahf/df
b]lvPsf] ptf/ r9fjsf afjh't klg oxfFx?sf] ;xof]u /
;b\efjsf sf/0f a}+s lg/Gt/ k|ult ub}{ cl3 a9L /x]sf] k|lt
a}+ssf] z]o/wgL dxfg'efjx?nfO{ wGoafb lbg rfxG5' .

u|fxssf] ;Gt'i6L g} s'g} klg Aofj;foLs ;+:yfsf] ;kmntf

xf] eGg] s'/fnfO{ dgg\ ub}{ a}+lsË ;]jfnfO{ l56f], 5l/tf], ;an
tyf cfw'lgsLs/0f agfpg Digital Transformation of]hgf
sfof{Gjogdf NofO{;lsPsf] 5 . ;"rgf k|ljlw g} cfw'lgs a}+lsËsf] cfwf/lznf tyf u|fxs ju{x/msf] ;Gt'li6sf] d'Vo cfwf/
ePsf] s'/fnfO{ dgg\ ub}{ ;'rgf k|ljlwnfO{ ;an / ljZj;gLo agfpgsf nflu cfjZos gLlt th'{df ul/ ;'rgf k|lalw,
hf]lvd Joj:yfkg / sd{rf/L Joj:yfkgnfO{ ;'b[l9s/0f ub}{ nluPsf] 5 .

a}+sn] cfkm\gf u|fxsx?nfO{ qm]l86 sf8{, 8n/ sf8{sf] ;]jf k|bfg ul//x]sf] 5 . cgnfO{g vftf vf]Ng] k|0ffnLsf] ljsf;, ;f]xL
k|0ffnLjf6 cfkm\gf u|fxs klxrfg ljj/0f cBfjlws ug{ ;lsg] ;d]t Joj:yf ldnfO{Psf] 5 . dfgj /lxt k|0ffnLsf] ljsf;
ug{sf] nflu Automation sf] k|s[of cufl8 a9fO{Psf] 5 . Joj:yfkgn] l56f] 5l/tf] lg0f{o lngsf] nflu cfjZos Joj:yfkg
;"rgf k|0ffnL MIS nfO{ :jrflnt agfO{Psf] 5 . ;f] k|0ffnL dfkm{t ;do ;dodf ;~rfns ;ldltnfO{ ;d]t ljQLo k|ltj]
bgx? k]z ug]{ k|0ffnLsf] ljsf; ul/Psf] 5 . sd{rf/Lx?sf] sfo{;Dkfbg d'Nofs+g ug]{ k4ltnfO{ Aojl:yt / kf/bzL{ agfPsf
5f} . 3D Secure (3DS) Transactions (Online Credit Card Secure & OTP ) nfu' u/]sf 5f+} .

;+:yfut cg'kfngf (Corporate Governance) sf] ;'b[l9s/0fdf hf]8 lbb} elaiodf a}+snfO{ yk k|ltiklw{ tyf ;an agfpg]
;Gbe{df Aoj:yfklso txdf cg'ejL sd{rf/Lx? kbk'lt{ ;d]t ul/Psf] Aoxf]/f hfgsf/L u/fpg rfxG5' .

a}+sn] lbuf] ljQLo ;kmntf xfl;n ug{sf] nflu gLltut ?kdf cNksflns tyf bL3{sflng /0fgLltx? to u/]sf] 5 .
pQm gLlt dfkm{t a}+sn] cfkm\gf] sf/f]af/x? tyf cfGtl/s lgoGq0f k|0ffnLnfO{ r':t agfpgsf ;fy} ;]jfx?df ;alns/0f
ul/g]5 . a}+sn] Jofj;fo a[l4 ;+u} ;+:yfut ;'zf;g, cfGtl/s lgoGq0f k|0ffnL ;'b[9 ub}{ ;du| ?kdf a}+lsË If]qdf b]lvg]
hf]lvd Joj:yfkgnfO{ Go"lgs/0f ug]{ tkm{ laz]if Wofg lbO{ sfo{ cuf8L a9fO{/x]sf] 5 . a}+sn] ;+:yfut ;fdflhs pQ/bfloTj
cGtu{t ;dfh;+u hf]l8P/ sfd ug]{ / ;d'bfox?sf] lbuf] cfly{s / ;fdflhs ljsf;sf] k|j¢{g / pTyfgdf cu|;/ x'g]
gLltnfO{ k|fyldstfdf /fvL a}+ssf] zfvfx?af6 laleGg sfo{qmdx? ;~rfng ub{} cfO/x]sf] / o;nfO{ lg/Gt/tf lbO{g]5 .

pTs[i6 / ljZjfl;nf] ljsf; a}+s aGg] p2]Zosf ;fy} æ;an a}+s ;kmn ;xsfo{Æ eGg] gf/fnfO{ rl/tfy{ ug{ a}+sn] Joj;fo
a[l4, dfgj ;+zfwgsf] ljsf; tyf cfw'lgsLs/0f, sd{rf/Lx?sf] a[lQ ljsf; tyf tflnd, ;+:yfut ;'zf;g, hf]lvd
Joj:yfkg, gLlt tyf sfof{lalwsf] k"0f{ kl/kfngf, a|flG8Ëdf hf]8, cGo ;+:yfx?;+usf] ;xsfo{, nufotsf laifox? ;d]l6 $
aif]{ /0fgLlts of]hgf :jLs[t u/L sfo{ cuf8L a9fO{;lsPsf] Aoxf]/f cjut u/fpg rfxfG5' .

a}+sn] lgodgsf/L lgsfosf] lgb]{zg k"0f{ kfngf ub}{ cfGtl/s ;'zf;gnfO{ dha'b agfpg u}/ sfo{sf/L ;~rfnssf]

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 8

;+of]hsTjdf n]vfk/LIf0f ;ldlt, hf]lvd Joj:yfkg ;ldlt, sd{rf/L ;]jf ;'ljwf ;ldlt, ;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldlt u7g
u/L pQm ;ldlt dfkm{t l;kmfl/; ePsf gLltut ;'wf/nfO{ Joj:yfkgn] k|efjsf/L 9+un] sfof{Gjog ul//x]sf] 5 .

a}+lsË If]qdf b]lvPsf sltko k|lts"n jftfj/0fsf sf/0f o; a}+sn] ck]Iffs[t Aoa;fo a[l4 ug{ g;s]tfklg ;++odtfk'a{s shf{ nufgL u/]sf
sf/0f ;ldIff jif{ cf=j=@)*)÷)*! sf] d'gfkmf /sdaf6 xfn sfod /x]sf] r'Qmf k"+FhLsf] & k|ltzt -# k|ltzt af]gz z]o/ / $ k|ltzt
gub nfef+z_ n] x'g cfpg] ?=@(,!(,(@,#)@÷–-cIf/]kL pgGtL; s/f]8 pGgfO{; nfv aofgAa] xhf/ ltgzo b'O{ dfq_ lbg ;kmn ePsf
5f} . ;f] k|:tfj o;} jflif{s ;fwf/0f ;efdf k]z u/]sf 5f} . cfly{s ultlalwdf cfPsf] ;+s'rgaf6 Aofa;fo a[l4df sld, Aofh a[l4, shf{
hf]lvd Aoj:yfkgsf nflu k|f]lelhlgËdf a[l4 ePtfklg o; cf=j=df ;Gtf]ifhgs nfef+z lbg ;Ifd ePsf 5f}+ . dh{/ kZrft a}+sn] lgDg
adf]lhd nfef+z ljt/0f u/]sf] Joxf]/f oxf+x?nfO{ k'gM :d/0f u/fpg rfxG5' .

jf]g; z]o/ gub nfef+z hDdf

l;=g+= cfly{s aif{ r'Qmf k"+hL -?_
-k|ltzt_ -k|ltzt_ -k|ltzt_
! @)&#÷)&$ @,^#,#&,(&,$#$÷– – ( (
@ @)&$÷)&% @,^#,#&,(&,$#$÷– * & !%
# @)&%÷)&^ @,*$,$%,)!,@#)÷– * (=*(-s/ k|of]hgfy{ ;d]t_ !&=*(
$ @)&^÷)&& #,)&,@),^!,#@*÷– *=*) )=$^ -s/ k|of]hgfy{_ (=@^
% @)&&÷)&* #,#$,@$,)@,&@$÷– @) !=)%@^ -s/ k|of]hgfy{_ @!=)%@^
^ @)&*÷)&( $,)!,)*,*#,@^(÷– $ ^=$& -s/ k|of]hgfy{ ;d]t_ !)=$&
& @)&(÷)*) $,!&,!#,!*,^))÷– – ^=$ -s/ k|of]hgfy{ ;d]t_ ^=$
hDdf $*=*) $)=@& *(=)&

sfof{no k|of]hgsf nflu a}+ssf] 1fg]Zj/ l:yt hUufdf ejg agfpg] sfo{ ldlt @)*! Dffu{ % df lzNffGof; eO{ lgdf{0fsf] sfo{ k|f/De
e};s]sf] hfgsf/L u/fpg rfxG5' .

ljb]zL a}+ssf] cg'ejaf6 kmfO{bf lnO{ a}+snfO{ yk k|ltiklw{ tyf ;an agfpg] ;Gbe{df pko'Qm ljb]zL a}+s tyf ljQLo ;+:yfnfO{ /0fgLlts
;fem]bf/sf ?kdf k|a]z u/fpg @@ cf}+ jflif{s ;fwf/0f ;efaf6 :jLs[t eO{ a}+ssf] k|jGwkqdf ;d]t cBfjlws eO{ ;s]sf] hfgsf/L u/fpg
rfxG5' .

ljZjJofkL dxfdf/Lsf] ?kdf km}lnPsf] sf]le8–!( jf6 lzlyn jg]sf] ljZj cy{tGq lj:tf/} rnfodfg x'g nflu /x]sf] cj:yfdf ?;÷o'qm]g
tt\ kZrft O{h/fon÷Kofn]i6fO{g aLr ePsf] 4Gbn] ubf{ ljZj cy{tGq sdhf]/ x'gk'u]sf], h;sf] k|ToIf c;/ xfd|f] b]zdf ;d]t kg{
uof] . Psflt/ ljZj cy{tGq sdhf]/ x'g', ;/sf/ kl/jt{g e}/xg', lgodgsf/L lgsfosf gLlt, lgb]{zgx? ;do ;fk]If ahf/cg's'n kl/dfh{g
gx'g'sf] sf/0f nufgLstf{x?df sdhf]/ dgf]jn ;[hgf eO{ a}+ssf] cfly{s sf/f]jf/df k|ToIf tyf k/f]If ?kdf k|efj kg{ uPsf] 5 . t/
lgodgsf/L lgsfosf gLlt lgb]{zgx? Eflaiodf Kfl/dfh{g e} lj:tf/} shf{sf] dfudf j[l4 x'g] / a}+ssf] cfly{s sf/f]jf/ a9g] ck]Iff u/]sf 5f} .

;ldIff jif{ @)*)÷)*! df pRr d"No j[l4 b/sf] sf/0f b]zsf] cfly{s lqmofsnfkx?df ;':ttf cfO{ ;du| If]qx?sf] ljsf;df sdL cfPsf]
5 . d'nt Mljk|]if0fsf] cfodf a[l4 ePsf] sf/0f t/ntfdf a[l4 ePsf] 5 . t'ngfTds ?kdf Aofh vr{ a[l4 eO{ a}+ssf] cfDbfgLdf ;+s'rg
cfPsf] 5 . h;sf] sf/0f ;du| Joj;fo j[l4df sdL b]lvPsf] 5 . a}lsË k|0ffnLsf] lgis[o shf{sf] cg'kft s]xL a9]sf] sf/0f a}+sx?df
hf]lvdsf] tx a9]sf] cj:yf b]lvPsf] 5 .

xfn ljQLo >f]tsf] k|of{Kttfsf sf/0f lgIf]ksf] Aofhb/df lu/fj6 cfO{ Psn c+sdf C0fsf] Aofhb/ sfod ePtfklg ahf/df shf{sf]
dfudf j[l4 x'gg;Sg' lrGtfsf] ljifo ePsf] 5 . gofF Joj;fox? ;+rfngdf cfpg g;s]sf] sf/0f a}+sdf nufgLof]Uo /sdsf] dfqf j9]sf]
5 . h;sf sf/0f shf{sf] Aofhb/df ;d]t bjfj k/]sf] 5 . a}+s tyf ljQLo ;+:yfx? nlIft cfGbf]ng / ;fdflhs ;~hfnx?df a}+s tyf
ljQLo ;+:yfx? k|ltsf] gsf/fTds ;dfrf/ ;Dk|]if0f / k|ltlqmofx?sf] sf/0f shf{ c;'nLdf ;d]t k|ToIf k|efj kg{ uPsf] cj:yf 5 . o;sf
jfah'b ;lx 9+un] Aoj:yfkg ub}{ n}hfg a}+s Joj:yfkg ;Ifd /x]sf] oxfFx?nfO{ ljZjf; lbnfpg rfxG5' . a}+lsª If]qdf b]lvPsf sltko
k|lts'n jftfj/0fsf afjh'b klg a}+sn] cfkm\gf ljQLo ;"rsfª\sx?df cfzf nfUbf] k|ult u/]sf] 5 .

sl;nf] df}b|Ls gLltsf sf/0f shf{sf] dfudf ;+s'rg cfpg'sf] ;fy} a}+ssf] u}x| Aofh cfDbfgLdf sdL b]lvPsf] 5 eg] Aofh cfDbfgLsf]
7"nf] /sd c;'nL x'g ;s]sf] 5}g . ahf/ a[l4 cg'kft Go'g /x]sf] / lgodg lgsfox?sf] sl;nf] gLltsf] sf/0f ;d]tn] d'gfkmfdf ;+s'rg
cfPsf]n] cTofjZos afx]s xfldn] ;Dej eP;Dd vr{x? 36fpg] gLlt cjnDag u/]sf 5f} . vr{ / k"FhL b'j}sf] Joj:yfkgdf s'zntf

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 9

sfod u/]sf sf/0f a}+lsË If]qdf /x]sf] tLj| k|lt:kwf{sf aLr klg o; a}+sn] ljQLo If]qdf cfˆgf] ;kmn tyf km/s klxrfgnfO{ lg/Gt/tf
lbg ;Ifd /x]sf] hfgsf/L u/fpg rfxG5' .

cfufdL lbgx?df k|fKt cj;/x?nfO{ ;lx tl/sfn] pkof]u ub}{ u|fxsx?sf] ;Gt'li6 Pj+ nufgLsf] plrt k|ltkmn k|bfg ug{ cfkm\gf ;]jfnfO{
ljlzi6Ls/0f ub}{ cem} a9L ;Ifdtfsf ;fy u'0f:tl/o ljQLo ;]jf k|bfg ug]{ k|lta4tf AoQm ub{5' .

o; cfly{s aif{df cfzftLt Aofa;fo a[l4 x'g g;s]tfklg o; a}+ssf] ;a} cfwf/e't ;'rsfª\sx? ;an /x]sf] tyf “To Be The Most
Trusted Bank” eGGf] xfd|f] Vision k|flKtsf] lbzfdf a}+s cl3 al9/x]sf] hfgsf/L u/fpg rfxG5' .

a}+sn] xfn;Dd xfl;n u/]sf pknlAwx? tyf ultljlwx?, elaiosf] of]hgf af/]df ;+rfns ;ldltsf] jflif{s k|ltj]bgdf pNn]v ul/Psf]
Aoxf]/f cfb/0fLo z]o/wgL dxfg'efjx/mdf hfgsf/L u/fpg rfxG5' .

s]Gb|Lo a}+saf6 k|fKt lgb]{zgsf] k"0f{ kl/kfngf ug]{ k|lta4tf AoQm ub}{ s]Gb|Lo a}}+ssf] ;Ifd ;'kl/j]If0fsf nflu xflb{s s[t1tf AoQm ub{5f} .

cGtdf, o; @# cf} jflif{s ;fwf/0f ;efdf pkl:yt z]o/wgLHo"x? Pj+ cltlyHo"x?k|lt xflb{s s[t1tf JoQm ub{} oxfFx?af6 k|fKt lg/Gt/
;xof]u tyf ;b\efjsf nflu cfef/ k|s6 ub{5' . o; a}+snfO{ k|ult / ;kmntflt/ n}hfg k|ToIf jf ck|ToIf ?kn] ;xof]u tyf ;'emfj
lbg] z]o/wgL dxfg'efjx¿, a}+s ;~rfns ;ldltsf ;b:ox?, u|fxsx¿, cGo lgodgsf/L lgsfox? sDkgL /lhi6«f/sf] sfof{no, g]kfn
:6s PS;r]Gh lnld6]8, g]kfn lwtf]kq af]8{, l;l8P; P08 lSnol/ª ln= tyf ljleGg ;+3;+:yfx¿, n]vfk/LIfs, a}+ssf ;Dk"0f{ sd{rf/Lx¿
Pj+ ;d:t z'e]R5'sx¿ k|lt cfef/ JoQm ub{} cfufdL lbgx¿df klg ;bf em}+ oxfFx¿sf] ;xof]u / z'e]R5f k|fKt eO/xg] ljZjf; lnPsf]
5' . eljiodf klg ;bf ´}+ oxfFx?sf] ;fy, ;xof]u / dfu{bz{g k|fKt x'g] cfzf Pjd\ ljZjf; ln+b}+ u|fxs dxfg'efjx?nfO{ klxnf] / pRr
k|fyldstfdf /fv]/ a}+ssf ;]jfx? / sfo{;Dkfbgsf] :t/nfO{ cem} dfly psf:b} cfufdL lbgx¿df xfd|f cfb/0fLo u|fxs dxfg'efjx¿,
z]o/wgL dxfg'efjx¿ / ;/f]sf/jfnfx¿nfO{ ;]jfdf ljljlws/0f ub}{ ;/n, ;xh, kf/bzL{ / pTs[i6 ;]jf k|bfg ug]{ c7f]6 ub{5f} .

jflif{s ;fwf/0f;efdf oxfFx?nfO{ k'gM:jfut ub{} ;a}sf] pQ/f]Q/ pGglt / k|ultsf] sfdgf ub{5' .

wGojfb .

/fh]z pkfWofo
cWoIf– ;~rfns ;ldlt
dxfnIdL ljsf; a}+s ln=

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 10

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 11
 dxfnIdL ljsf; a}+s ln=sf] t]O{;f+} jflif{s
;fwf/0f ;efdf k|:t't
;~rfns ;ldltsf] jflif{s k|ltj]bg
cf=j= @)*)÷*!

cfb/0fLo z]o/wgL dxfg'efjx¿,

o; dxfnIdL ljsf; a}+s lnld6]8sf] t]O:;f} jflif{s ;fwf/0f ;efdf xfd|f] Gofgf] cfltYotf :jLsf/ u/L pkl:yt x'g'ePsf cfb/0fLo
z]o/wgL dxfg'efjx?, lgodgsf/L lgsfoaf6 kfNg' ePsf k|ltlgwLx? tyf pkl:yt ;Dk"0f{ dxfg'efjx?nfO{ ;~rfns ;ldltsf]
tk{maf6 xflb{s :jfut ug{ rfxG5f}F .

ljZj cyt{Gq klZrdL b]z ?;÷o'qm]g, Oh/fon÷Kofn]:6fOgaLraLrsf] 4Gbdf h'Wg' k/]sf] cj:yf /x]sf] 5 . o;n] ljZj cy{tGqsf]
;fy} g]kfnsf] cy{tGq ;d]t k|efjdf k/]sf] 5 . o:tf] sl7g kl/l:yltsf afah'b klg a+}sn] cfly{s jif{ @)*)÷*! df /fd|f] pknAwL
xfl;n ug{ ;kmn /x]sf] 5 . o; ;Ddflgt ;efdf d ;~rfns ;ldltsf] tkm{af6 cfly{s tyf a}+lsË If]qsf] kl/;"rs k|:t't ub}{ a}+ssf]
ut cfly{s jif{sf] sfo{sf] ;dLIff tyf efjL sfo{qmdx¿ k|:t't ub{5' .

!= cGt/f{li6«o kl/b[io
s]xL ;do otf ?;÷o'qm]g, Oh/fon÷Kofn]:6fOgaLr hf/L o'4 tyf ljZj cfly{s e'/fhgLltsf] sf/0f ljZjJofkL ?kdf cfly{s
ultljlwx? k|efljt ePsf 5g\ . ;'g, k]6«f]lnod kbfy{ / vfB j:t'sf] d"Nodf pRr ?kdf j[l4 ePsf] 5 . ljZj Jofkf/ ultljlw tyf
k"FhL k|jfx k|efljt ePsf] 5 . o;n] ubf{ sf]le8 tyf cfly{s cl:y/tfaf6 k|efljt eO{ k'g?Tyfg x'g nfu]sf] ljZj cy{tGqdf yk
r'gf}tL ylkPsf] 5 . ljZj cy{tGqdf cfPsf] kl/jt{gsf] k|ToIf / ck|ToIf k|efj g]kfnL cy{tGqdf klg k/]sf] 5 .

g]kfnsf] ;Gbe{df klg d"No Pjd\ afXo If]q :yfloTjdf b]lvPsf] bafa / nufgLof]Uo ;fwgdf cfPsf] ;+s'rgsf sf/0f cy{tGqsf]
k'g?Tyfg;Fu} pRr cfly{s j[l4b/ xfl;n ug]{ lbzfdf r'gf}tL l;h{gf ePsf] 5 . o;sf] k|ToIf c;/ g]kfnsf] cfly{s a[l4b/, dxËL
lgoGq0f, cfly{s :yfloTj, ljsf; lgdf{0f, /f]huf/ l;h{gf, k"+hL kl/rfng / ;j{;fwf/0fsf] b}lgs hLjgofkgdf kg]{ b]lvG5 .

cGt/f{li6«o d'b|f sf]ifsf] h'nfO{ @)@$ sf] k|sflzt cfly{s ;j]{If0f k|ltj]bg cg';f/,;g\ @)@# Dff #=# k|ltztn] lj:tf/ ePsf] ljZj
cy{tGqsf] j[l4b/ ;g\ @)@$ df #=@ k|ltztdf ;Lldt x'g] b]lvPsf] 5 . ljsl;t cy{tGqsf] j[l4b/ cl3Nnf] jif{sf] !=& k|ltztsf]
t'ngfdf ;g\ @)@$ df !=* k|ltztn] lj:tf/ x'g] / pbLodfg tyf ljsf;zLn cy{tGqsf] j[l4b/ cl3Nnf] jif{sf] $=$ k|ltztsf]
t'ngfdf ;g\ @)@$ df $=# k|ltztdf ;Lldt x'g] sf]ifsf] k|If]k0f 5 .

ljZj cy{tGqsf] d'b|f:kmLltdf qmlds ;'wf/ x'Fb} uPsf] 5 . ljsl;t cy{tGqx?sf] d'b|f:kmLltdf pNn]Vo ;'wf/ eO{ nIopGd'v /x]sf 5g\
eg] pbLodfg tyf ljsf;f]Gd'v cy{tGqsf] d'b|f:kmLlt eg] cem} pRr /x]sf] 5 . ;g\ @)@# df ljZj cy{tGqsf] pkef]Qmf d'b|f:kmLlt ^=&
k|ltzt /x]sf]df ;g\ @)@$ df %=( k|ltzt /xg] sf]ifn] k|If]k0f u/]sf] 5 . To;}u/L, pbLodfg tyf ljsf;zLn cy{tGqsf] d'b|f:kmLlt
;g\ @)@# df *=# k|ltzt /x]sf]df ;g\ @)@$ df *=@ k|ltzt / ;g\ @)@% df ^=) k|ltzt x'g] k|If]k0f 5 .
ljZjsf s]xL s]Gb|Lo a}+sx?n] kl5Nnf] ;do df}lb|s gLltsf] sfo{lbzfnfO{ v's'nf] agfpg z'? u/]sf 5g\ eg] clwsf+z s]Gb|Lo a}+sx?n]
sl;nf] df}lb|s gLltsf] sfo{lbzfnfO{ cem} lg/Gt/tf lbPsf 5g\ . o'/f]lkog s]Gb|Lo a}+sn] eg] d'b|f:kmLlt nlIft ;Ldfleq cfP;Fu} gLltut
b/ 36fPsf] 5 . cGo ljsl;t d'n'ssf s]Gb|Lo a}+sx?n] lgs6 eljiodf gLltut b/x? 36fpb} n}hfg] cGt/f{li6«o d'b|fsf]ifsf] kl5Nnf]
cfFsng /x]sf] 5 .

@= d'n'ssf] ;dli6ut cfly{s tyf a}ls· If]qsf kl/;"rsx¿

@=! s'n ufx{:Yo pTkfbg
cfly{s jif{ @)*)÷*! df s'n ufx{:Yo pTkfbg j[l4b/ #=*& k|ltzt /x]sf] s]Gb|Lo tYofÍ ljefusf] k|f/lDes cg'dfg /x]sf] 5 . cl3Nnf]
cfly{s jif{ o:tf] j[l4b/ !=*^ k|ltzt /x]sf] lyof] . ;dLIff jif{df s[lif If]qsf] pTkfbg #=)% k|ltzt, pBf]u If]qsf] !=@% k|ltzt tyf
;]jf If]qsf] j[l4 $=%) k|ltzt j[l4 /xg] cg'dfg 5 . cl3Nnf] jif{ s[lif, pBf]u tyf ;]jf If]qsf] pTkfbg qmdzM @=&# k|ltzt, )=%(
k|ltzt / @=## k|ltztn] j[l4 ePsf] lyof] .
@# cf}+ jflif{s k|ltj]bg @)*)÷*! 12
@=@ j}b]lzs Jofkf/
cfly{s jif{ @)*)÷*! df s'n j:t' lgof{tdf #=) k|ltztn] sdL cfO{ ?= !%@ ca{ #* s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ o:tf]
lgof{t @!=$ k|ltztn] sdL ePsf] lyof] . ;dLIff jif{df ef/t tyf cGo d'n'stkm{ ePsf] lgof{t #=# k|ltzt / $=# k|ltztn]
36]sf] 5 eg] rLg tyf cGo d'n'stkm{ ePsf] lgof{t qmdzM $^=^ k|ltztn] j[l4 ePsf] 5 . j:t'ut cfwf/df lh+s lz6, kfl6{sn af]8{,
h';, kf]lni6/ wfuf], lkgf nufotsf j:t'sf] lgof{t a9]sf] 5 eg] kfd t]n, ;f]ofljg t]n, pmgL un}rf, a|fG;, h'6sf ;fdfg nufotsf
j:t'sf] lgof{t 36]sf] 5 .

;dLIff jif{df s'n j:t' cfoft !=@ k|ltztn] sdL cfO{ ?=!%(@ ca{ (( s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] cfoft !^=! k|ltztn]
36]sf] lyof] . j:t' cfoft ul/g] d'n'ssf cfwf/df ef/t tyf cGo d'n'saf6 ePsf] cfoft qmdzM #=) k|ltzt / !&=^ k|ltztn]
36]sf] 5 eg] rLgaf6 ePsf] cfoft #$=@ k|ltztn] j[l4 ePsf] 5 . j:t'ut cfwf/df oftfoft pks/0f, ;jf/L ;fwg tyf :k]o/
kf6{k'hf{, tof/L kf]zfs, xjfOhxfhsf] :k]o/ kf6{k'hf{, ljB'QLo pks/0f, cGo d]lzg/L tyf kf6{\; nufotsf j:t'sf] cfoft a9]sf] 5
eg] sRrf ;f]ofljg t]n, ;'g, x6 /f]N8 lz6 Og Sjfon, sRrf kfd t]n, wfg tyf rfdn nufotsf j:t'sf] cfoft 36]sf] 5 .

;dLIff jif{df s'n j:t' Jofkf/ 3f6f !=) k|ltztn] sdL cfO{ ?=!$$) ca{ ^) s/f]8 k'u]sf] 5 . cl3Nnf] jif{ o:tf] 3f6f !%=% k|ltztn]
36]sf] lyof] . ;dLIff jif{df lgof{t–cfoft cg'kft (=^ k|ltzt k'u]sf] 5 . cl3Nnf] jif{ o:tf] cg'kft (=& k|ltzt /x]sf] lyof] .

@=# rfn' vftf,

cfly{s jif{ @)*)÷*! df rfn' vftf ?=@@! ca{ #$ s/f]8n] artdf /x]sf] 5 . cl3Nnf] jif{ rfn' vftf ?=$^ ca{ %& s/f]8n] 3f6fdf
/x]sf] lyof] . cd]l/sL 8n/df cl3Nnf] jif{ #^ s/f]8 ^ nfvn] 3f6fdf /x]sf] rfn' vftf ;dLIff jif{df ! ca{ ^^ s/f]8n] artdf
/x]sf] 5 .

;dLIff jif{df k'FhLut 6«fG;km/ @@=( k|ltztn] sdL cfO{ ?=% ca{ *! s/f]8 k'u]sf] 5 eg] v'b k|ToIf j}b]lzs nufgL ?=* ca{ $)
s/f]8 sfod ePsf] 5 . cl3Nnf] jif{ k'FhLut 6«fG;km/ ?=& ca{ %$ s/f]8 / v'b k|ToIf j}b]lzs nufgL ?=^ ca{ !& s/f]8 /x]sf] lyof] .

@=$ zf]wgfGt/sf] l:ylt

;dLIff jif{df zf]wgfGt/ l:ylt ?=%)@ ca{ $( s/f]8n] artdf /x]sf] 5 . cl3Nnf] jif{ zf]wgfGt/ l:ylt ?=@*% ca{ *@ s/f]8n] artdf
/x]sf] lyof] . cd]l/sL 8n/df cl3Nnf] jif{ @ ca{ !& s/f]8n] artdf /x]sf] zf]wgfGt/ l:ylt ;dLIff jif{df # ca{ && s/f]8n] artdf
/x]sf] 5 .

@=% ljk|]if0fsf] l:ylt

cfly{s jif{ @)*)÷*! df ljk|]if0f cfk|jfx !^=% k|ltztn] j[l4 eO{ ?=!$$% ca{ #@ s/f]8 k'u]sf] 5 . cl3Nnf] jif{ ljk|]if0f cfk|jfx
@#=@ k|ltztn] a9]sf] lyof] . cd]l/sL 8n/df ljk|]if0f cfk|jfx !$=% k|ltztn] j[l4 eO{ ?=!) ca{ *^ s/f]8 k'u]sf] 5 . cl3Nnf] jif{
o:tf] cfk|jfx !#=( k|ltztn] a9]sf] lyof] .

@=^ j}b]lzs /f]huf/sf] l:ylt

;dLIff cjlwdf j}b]lzs /f]huf/Lsf nflu clGtd >d :jLs[lt -;+:yfut tyf JolQmut–gofF_ lng] g]kfnLsf] ;+Vof $^),!)# / k'gM
>d :jLs[lt lng]sf] ;+Vof @*!,!(( /x]sf] 5 . cl3Nnf] jif{sf] ;f]xL cjlwdf o:tf] ;+Vof qmdzM $(&,&)$ / @&&,@&@ /x]sf] lyof] .

@=& Aofhb/
@)*) c;f/df (!–lbg] 6«]h/L lansf] efl/t cf};t Aofhb/ ^=#% k|ltzt /x]sf]df @)*! c;f/df #=)) k|ltzt /x]sf] 5 . a}+s tyf
ljQLo ;+:yfx?aLrsf] cGt/–a}+s sf/f]af/sf] efl/t cf};t Aofhb/ @)*) c;f/df #=!$ k|ltzt /x]sf]df @)*! c;f/df @=(( k|ltzt
/x]sf] 5 .

@)*) c;f/df jfl0fHo a}+sx?sf] cf};t cfwf/ b/ !)=)# k|ltzt, ljsf; a}+sx?sf] !@=!% k|ltzt / ljQ sDkgLx?sf] !#=$! k|ltzt
/x]sf]df @)*! c;f/df cf};t cfwf/ b/ qmdzM *=)) k|ltzt, (=&! k|ltzt / !!=@! k|ltzt sfod ePsf] 5 .

@=* lgIf]k kl/rfng

;dLIff jif{df a}+s tyf ljQLo ;+:yfx¿sf] lgIf]k ?=&$@ ca{#& s/f]8 -!#=) k|ltzt_ k|ltztn] a9]sf] 5 . cl3Nnf] jif{ o:tf] lgIf]k
?=^@& ca{ @% s/f]8 -!@=# k|ltzt_k|ltztn] a9]sf] lyof] .

@)*! c;f/ d;fGtdf a}+s tyf ljQLo ;+:yfx¿sf] s'n lgIf]kdf rNtL, art / d'2tL lgIf]ksf] c+z qmdzM %=* k|ltzt, #)=# k|ltzt
/ %^=$ k|ltzt /x]sf] 5 . cl3Nnf] jif{ o:tf] c+z qmdzM &=& k|ltzt, @^=^ k|ltzt / %*=( k|ltzt /x]sf] lyof] .
@# cf}+ jflif{s k|ltj]bg @)*)÷*! 13
 @)*! c;f/ d;fGtdf a}+s tyf ljQLo ;+:yfx?sf] s'n lgIf]kdf ;+:yfut lgIf]ksf] c+z #^=@ k|ltzt /x]sf] 5 . @)*) c;f/ d;fGtdf
o:tf] lgIf]ksf] c+z #^=^ k|ltzt /x]sf] lyof] .
@=( shf{ tyf ;fk6
;dLIff jif{df a}+s tyf ljQLo ;+:yfx?af6 lghL If]qdf k|jflxt shf{ ?=@&^ ca{ ($ s/f]8 -%=* k|ltzt_ n] k|ltztn] a9]sf] 5 .
cl3Nnf] jif{ o:tf] shf{ ?=!&% ca{ ($ s/f]8 -#=* k|ltzt_ n] k|ltztn] a9]sf] lyof] .

;dLIff jif{df a}+s tyf ljQLo ;+:yfx?af6 lghL If]qdf k|jflxt shf{dWo] u}/–ljQLo ;+:yfut If]qtkm{ k|jfx ePsf] shf{sf] c+z ^#=#
k|ltzt / JolQmut tyf 3/kl/jf/ If]qtkm{ k|jfx ePsf] shf{sf] c+z #^=& k|ltzt /x]sf] 5 . cl3Nnf] jif{sf] ;f]xL cjlwdf o:tf] c+z
qmdzM ^@=& k|ltzt / #&=# k|ltzt /x]sf] lyof] .

;dLIff jif{df lghL If]qtk{m k|jflxt shf{dWo] jfl0fHo a}+sx?sf] shf{ k|jfx %=* k|ltztn], ljsf; a}+sx?sf] shf{ k|jfx %=) k|ltztn]
/ ljQ sDkgLx?sf] &=& k|ltztn] a9]sf] 5 .

@)*! c;f/ d;fGtdf a}+s tyf ljQLo ;+:yfx?sf] nufgLdf /x]sf] shf{dWo] ^^=% k|ltzt shf{ 3/ hUufsf] lwtf]df / !#=@ k|ltzt
shf{ rfn' ;DklQ -s[lif tyf u}/–s[lifhGo j:t'_ sf] lwtf]df k|jfx ePsf] 5 . @)*) c;f/ d;fGtdf o:tf] lwtf]df k|jflxt shf{sf]
cg'kft qmdzM ^*=) k|ltzt / !!=^ k|ltzt /x]sf] lyof] .

;dLIff jif{df a}+s tyf ljQLo ;+:yfx?af6 k|jflxt cfjlws shf{ @@=@ k|ltztn], l/on :6]6 shf{ -JolStut cfjf;Lo 3/ shf{
;d]t_ (=^ k|ltztn], dflh{g k|s[lt shf{ !*=! k|ltztn] / 6«i6 l/l;6 -cfoft_ shf{ !@=^ k|ltztn] a9]sf] 5 eg] xfo/ kr]{h shf{
@@=) k|ltztn], cf]e/8«fˆ6 shf{ $^=# k|ltztn]/ l8dfG8 tyf rfn' kF'hL shf{ !&=^ k|ltztn] 36]sf] 5 .

@=!) t/ntf Joj:yfkg

cfly{s jif{ @)*)÷*! df :yfoL lgIf]k ;'ljwfdfkm{t ?=#%@@ ca{ #% s/f]8 / lgIf]k ;+sng af]nsaf]ndfkm{t ?=!!%! ca{ @% s/f]8
u/L s'n ?=$^&# ca{ ^) s/f]8 t/ntf k|zf]rg ul/Psf] 5 .

;dLIff jif{df a}+s tyf ljQLo ;+:yfn] k6s k6s u/L :yfoL t/ntf ;'ljwfdfkm{t ?=! ca{ @) s/f]8 / cf]e/gfO6 t/ntf ;'ljwfdfkm{t
?=*)# ca{ %^ s/f]8 u/L s'n ?=*)$ ca{ &^ s/f]8 t/ntf pkof]u u/]sf 5g\ . kmn:j?k, ;dLIff jif{df v'b ?=#*^* ca{ *$ s/f]8
t/ntf k|zf]rg ePsf] 5 . cl3Nnf] cfly{s jif{df v'nf ahf/ sf/f]af/ / :yfoL t/ntf ;'ljwf nufotsf ljleGg pks/0fdfkm{t v'b
?=%$)( ca{ (( s/f]8 t/ntf k|jfx ul/Psf] lyof] .
#= ljut jif{sf] a}+ssf] sf/f]jf/sf] l;+xfjnf]sg
cfly{s jif{ @)*)÷*! sf] ljQLo ljj/0f Nepal Financial Reporting Standard (NFRS) adf]lhdsf] ;j{dfGo n]vfsf] l;4fGtsf cfwf/
df tof/ ul/Psf] 5 . cfly{s jif{ @)*)÷*! / cfly{s jif{ @)&(÷*) sf] ljQLo ljj/0f cg';f/ o; a}+ssf] ljQLo l:yltsf] t'ngfTds
cj:yf tyf k|d'v ;'rsfÍx¿ bx]fo adf]lhd /x]sf 5g\ .
jf;nft lx;fa cf=j= @)*)÷*! cf=j= @)&(÷*) j[l4÷-x|f;_
z]o/ k'FhL $,!&!,#!*,^)) 4,171,318,600 0.00%
hu]8f tyf sf]ifx¿ @,%&@,*!!,)*$ 2,273,780,291 13.15%
lgIf]k %^,!@$,$@(,$(^ 53,519,269,584 4.87%
shf{ tyf ;fk6L $$,($%,&*%,)%& 41,809,216,506 7.50%
nufgL !$,^@%,!^#,%#( 13,548,247,077 7.95%
s'n ;DklQ ^$,^**,((%,@!* 61,857,374,137 4.58%
gfkmf gf]S;fg lx;fa cf=j= @)*)÷*! cf=j= @)&(÷*) j[l4÷-x|f;_
Vf"b Aofh cfDbfgL !,(^^,$@#,@&% 1,946,062,758 1.05%
cGo ;+rfng cfDbfgL $&,^^(,$$) 44,385,350 7.40%
;~rfng vr{ !,!%!,%#^,!)* 1,095,132,626 5.15%
;~rfng d'gfkmf &$*,$)(,)#! 570,855,020 31.10%
v'b d'gfkmf %)),#^$,(@% 377,554,928 32.53%
ljlQo cg'kftx? cf=j= @)*)÷*! cf=j= @)&(÷*) j[l4÷-x|f;_
k'FhLsf]if kof{Kttf !$=(# Ü !@=(( Ü !$=(# Ü
k|lt z]o/ cfDbfgL !@=)) 9.05 32.60%
lgis[o shf{ $=)&Ü 3.51% 15.95%

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 14

#=! k'FhLsf]if kof{Kttf cg'kft
a}+sn] Capital Adequacy Framework 2015 cg'?k k"+hLsf]if u0fgf ub}{ cfPsf] 5 . ;dLIff cjlwsf] c;f/ d;fGtdf a}+ssf] k|fylds k"FhL
cg';f/ !!=*) k|ltzt / ;du| k"FhL kof{Kttf cg'kft (Capital Adequacy Ratio) !$=(# k|ltzt /x]sf] 5 .

#=@ k'FhL ;+/rgf

cf=j @)&(÷*) sf] cGTodf a+}ssf] r'Qmf k"FhL ?= $ ca{ !& s/f]8 !# nfv !* xhf/ /x]sf]df, o; cf=j @)*)÷*! sf] cGTodf a+}ssf]
r'Qmf k"FhL ?= $ ca{ !& s/f]8 !# nfv !* xhf/ /xg uPsf] 5 .

#=# hu]8f tyf sf]ifx¿

cf=j @)&(÷*) sf] cGTodf a+}ssf] gfkmf gf]S;fg lx;fa tyf lgodgsf/L hu]8fsf]ifx? u/L @ ca{ @& s/f]8 #& nfv *) xhf/ /x]sf]df
!#=!%Ü n] a[l4 eO{ o; cf=j @)*)÷*! sf] cGTodf ?= @ ca{ %& s/f]8 @* nfv !! xhf/ /xg uPsf] 5 .

#=$ lgIf]k
;dLIff cjlwdf a+}ssf] lgIf]k ?= %# ca{ %! s/f]8 (@ nfv &) xhf/df $=*&Ü n] j[l4 eO{ ?= %^ ca{ !@ s/f]8 $$ nfv @( xhf/ /xg
uPsf] 5 . sf]le8–!( kl5sf] k|efj, ljZj cy{tGqdf cfPsf] ;d:of tyf ljBfdfg t/ntf ;d:osf afah'b a}+ssf] cys k|of; / a}+sn]
;+rfngdf NofPsf ljleGg cfsif{s lgIf]k of]hgfx? Pj+ u|fxsx?n] a}+sk|lt b]vfpg' ePsf] ljZjf;sf] k|ltkmn :j?k ;dLIff cjlwdf a}+sn]
lgIf]kdf $=*& k|ltztsf] j[l4 xfl;n ug{ ;kmn ePsf] xf] .

a}+sn] ljleGGf :f+:yfut tyf JolQmut lgIf]kstf{x¿sf] cfjZostf cg';f/sf] ljleGGf lgIf]k ;'ljwf k|bfg ub}{ cfO/x]sf] 5 . lgIf]k
Joj:yfkgdf ljz]if ;fjwfgL ckgfpFb}+ ;+:Yffut tyf 5f]6f] cjlwsf lgIf]kdf dfq clws]lGb|t x'F+bf pTKfGg x'g :fSg] hf]lvdnfO{ sd ug{
l:y/ k|s[ltsf ;—;fgf lgIf]k ;ª\sngdf ljz]if hf]8 lbO{ ljleGg k|sf/sf lgIf]k of]hgfx¿ ;~rfngdf NofPsf] 5 . ahf/ ljZn]if0f /
lgIf]kstf{sf] rfxgf adf]lhdsf u|fxsd}qL ljleGg lgIf]k of]hgfx? ;~rfngdf Nofpg] sfdnfO{ a}+sn] lg/Gt/tf lbO/x]sf] 5 .

#=% shf{ tyf ;fk6L

;dLIff cjlwdf a+}ssf] shf{ tyf ;fk6L ?= $! ca{ *) s/f]8 (@ nfv !& xhf/df &=%)Ü n] j[l4 eO{ ?= $$ ca{ ($ s/f]8 %& nfv
*% xhf/ /xg uPsf] 5 . g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd tf]lsPsf ljleGg If]qx? Hf:t} s[lif, phf{, n3'– 3/]n', ;fgf Pj+ demf}nf
pBd nufotsf If]qdf nufgL ug'{kg]{ Go"gtd shf{ ;fk6sf] l;df /sd k'¥ofpg o; a}+s cu|;/ /x]sf] 5 . ljz]if u/L Joj;flos s[lif If]q
cGtu{t /xL kz'kG5LhGo bfgf pBf]u, kz'kG5Lkfng, b'Uw pTkfbg tyf k|zf]wg, k|f+ul/s tyf h}ljs dn, kmnkm'n v]tL, skmL v]tL, Xofr/L
Joj;fo nufotsf If]qx?df nufgL ul/Psf] 5 .

g]kfn ;/sf/ tyf g]kfn /fi6« a}+ssf] k|fyldstf adf]lhd ;du| b]zs} s'n ufx{:Yo pTkfbg, /f]huf/, pkef]u, art / Jofkf/ Joj;fo
clej[l4 u/L d'n'ssf] cfly{s j[l4b/ nufotsf p2]Zo cg'?k o; a}+sn] cfˆgf] :yfkgf sfn b]lv g} Joj;flos s[lif tyf kz'kfng,
gjLs/0fLo phf{, lgdf{0f Joj;fo, xf]6n tyf ko{6g Joj;fo, c:ktfn, z}lIfs :f+:yfx? / yf]s tyf v'b|f Jofkf/ nufotsf ljleGg cfly{s
tyf ;fdflhs k"jf{wf/ ljsf;sf kl/of]hgfx?df nufgL ug]{ gLlt lnPsf] 5 . o; gLlt cGtu{t /xL o; a}+sn] b]zsf] ;du| cy{ Joj:yfdf
6]jf k'¥ofpg] u/L shf{ nufgL /x]sf] 5 / cfufdL lbgx?df ;d]t o; If]qsf] ;DefJo kl/of]hgfx?df yk nufgL ug{ a}+s pT;'s /x]sf] 5 .

a}+sn] g]kfn /fi6« a}+såf/f k|bfg ul/Psf] k'g/shf{ ;'ljwf k|fyldstfsf ;fy nlIft Joj;fonfO{ k|bfg u/]sf] 5 . ;fy}, a}+sn] g]kfn /fi6«
a}+såf/f hf/L ul/Psf] PsLs[t lgb]{zg adf]lhd ljleGg ;x'lnotk"0f{ shf{x? ;d]t k|bfg ub}{ cfO/x]sf] 5 . a}+sn] JolQmut nufgLstf{sf]
dfu k"lt{ ug{ cfˆgf] shf{ ;DaGwL Joj:yf, gLlt lgod ;+zf]wg tyf k'g/;+/rgf u/L u|fxsd'vL agfpFb} £f/ shf{, ;jf/L shf{, JolQmut
shf{, d'2tL lwtf] shf{, ;]o/ lwtf] shf{ h:tf shf{ ;'ljwfx? cfˆgf] k}mlnbf] j[xt\ zfvf ;~hfnsf] pkof]u u/L k|bfg ub}{ cfPsf] 5 .

#=^ nufgL
a}+ssf] Joj;fo ljljwLs/0f ug]{ qmddf a}+sn] :yfkgfsfn b]lv g} ljleGg nufgLsf cj;/x?sf] ;b'kof]u ub}{ cfo cfh{g ub}{
cfO{/x]sf] 5 . ;dLIff cjlwdf a+}ssf] nufgL ?= !# ca{ %$ s/f]8 *@ nfv $& xhf/af6 &=(%Ü n] a9\g uO{{ ?= !$ ca{ ^@ s/f]8 %!
nfv ^# xhf/ /xg uPsf] 5 .

a+}sn] cfˆgf] lgIf]k tyf nufgLsf] plrt Joj:yfkgsf nflu yk gfkmfd"ns If]qsf] klxrfg u/L cfˆgf] nufgL a9fpg] /0fgLlt cjnDag
u/]sf] 5 . pQm /0fgLlt cg';f/ a+}ssf] nufgLsf] bfo/f km/flsnf] eO{ hf]lvd sd x'g] tyf d'gfkmfdf ;d]t ck]lIft j[l4 x'g] ljZjf; lnOPsf]
5 . /0fgLlts ?kdf bL3{sfnLg kmfO{bfsf b[li6n] nufgL ljljwLs/0f cGtu{t a}+sn] ljleGg If]qdf ;+:yfks z]o/wgLsf ?kdf ljleGg sDkgL,
Soflk6n dfs]{64f/f ;+rflnt kf]6{kmf]lnof] ;]jf, bf];|f] z]o/ ahf/, ;fd'lxs nufgL sf]if, g]kfn ;/sf/sf] 6]h/L laN;, ljsf; C0fkq, gful/s

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 15

jrtkq, cflb h:tf nfugL cf}hf/x?df nufgL ub}{ cfPsf] 5 .

nufgL cf=j= @)*)÷*! cf=j= @)&(÷*) j[l4÷-x|f;_

;/sf/L C0fkq 5,724,375,000 4,554,375,000 25.69%

;/sf/L 6]h/L laN; 3,373,843,104 8,109,487,370 -58.40%

g]=/f=a}= lgIf]k ;fwg 4,500,000,000 - 100.00%

;'lrs[t z]o/ 902,711,134 880,150,407 2.56%

;'lrs[t gePsf] z]o/ 124,234,300 4,234,300 2834.00%

hDdf 14,625,163,539 13,548,247,077 7.95%

#=^ s'n ;DklQ

;dLIff cjlwdf a+}ssf] s'n ;DklQ ?= ^! ca{ *% s/f]8 &# nfv &$ xhf/af6 $=%*Ü n] j[l4 eO{ ?= ^$ ca{ ^* s/f]8 *( nfv
(% xhf/ k'u]sf] 5 .

#=& Vf"b Aofh cfDbfgL

;dLIff cjlwdf a+}ssf] s'n Aofh cfDbfgL ?= ! ca{ ($ s/f]8 ^) nfv ^@ xhf/af6 !=)% Ü n] a[l4 eO{ ?= ! ca{ (^ s/f]8 ^$
nfv @# xhf/ /xg uPsf] 5 . cf}ift Aofhb/ cGt/ (Spread Rate) @)*! c;f/ d;fGt;Dddf $=%( k|ltzt ePsf] 5 .

cfufdL lbgx?df pknAw sf]ifsf] cToflws ;b'kof]usf nflu shf{ tyf lgIf]k cg'kftsf] plrt Joj:yfkg tyf v'b Jofhb/ cGt/nfO{
laz]if hf]8 lbg] /0fgLlt a}+sn] cjnDag u/]sf] 5 .

#=* cGo ;+rfng cfDbfgL

cf=j= @)&(÷*) df a}+ssf] v'b ;+rfng cfDbfgL ?= $ s/f]8 $# nfv *% xhf/ /x]sf]df cf=j=@)*)÷*! df &=$) k|ltztn] a[l4
eO{ ?= $ s/f]8 &^ nfv ^( xhf/ k'u]sf] 5 .

#=( ;~rfng vr{

cf=j=@)&(÷*) df a}+ssf] s'n ;~rfng vr{ ?= ! ca{ )( s/f]8 %! nfv #@ xhf/ /x]sf]df cf=j= @)*)÷*! df %=!% k|ltztn]
j[l4 eO{ ?= ! ca{ !% s/f]8 !% nfv #^ xhf/ k'u]sf] 5 . ;du|df a}+ssf] zfvf :yfGtf/0f, 3/ ef8f, sd{rf/L tna a[l4, AfLdfz'Ns,
:6]zg/L, ;'/Iff vr{, OG6/g]6 h8fg, k]6«f]lnod kbfy{sf] d"Nosf] j[l4 tyf ;du| d'b«f:kmLltsf] sf/0fn] vr{ j[l4 x'g uPsf] 5 .

#=!) ;+rfng d'gfkmf

cf=j= @)&(÷*) df a}+ssf] ;+rfng d'gfkmf ?= %& s/f]8 * nfv %% xhf/ /x]sf]df cf=j= @)*)÷*! df #!=!) k|ltztn] j[l4 eO{
?= &$ s/f]8 *$ nfv )( xhf/ k'u]sf] 5 .

#=!! v'b d'gfkmf

cf=j= @)&(÷*) df a}+ssf] v'b d'gfkmf ?= #& s/f]8 &% nfv %$ xhf/ /x]sf]df cf=j= @)*)÷*! df #@=%# k|ltztn] j[l4 eO{ ?=
%) s/f]8 # nfv ^$ xhf/ k'u]sf] 5 .

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 16

 Empowering
Digital Future

$= ;"rgf k|0ffnL

a}+sn] cfˆgf ;]jf ;'ljwfnfO{ ;/n, ;xh / ;'/lIft ?kdf u|fxs ;dIf k'¥ofpgsf] nflu ahf/df pknAw gljgtd k|ljlwsf] k|of]unfO{
k|fyfldstfdf /fv]sf] 5 . a}+lsË ;]jfnfO{ e/ kbf]{ / u'0f:tl/o agfpgsf] nflu a}+lsË ;ˆ6j]o/ Pumori Plus IV dfkm{t sf/f]af/ :f+Rffng
ub}{ cfO/x]sf] 5 . a}+sn] “Mission Digitization” dfkmt{ u|fxsnfO{ lbg] ;]jf ;'ljwfsf ;fy} cfGtl/s sfo{k|0ffnLnfO{ :jrflnt agfpg]
cleofgdf nfluk/]sf] 5 / ;f] sfo{sf nflu ;ˆ6j]o/ tyf xf8{j]o/df yk nufgL u/L ;'/Iff k|0ffnLnfO{ yk dha't ub}{ cl3 al9 /x]sf]
5 . eljiodf ;d]t ;"rgf k|ljlwdf ;dofg's"n ;'wf/ Pj+ ljsf; ub}{ u|fxsju{nfO{ gofF gofF cTofw'lgs ;'ljwfx? pknAw u/fpFb}
hfg] a}+ssf] of]hgf /x]sf] 5 . a}+ssf ;a} zfvfx? Online Connected /xg] ePsf]n] u|fxsx?n] h'g;'s} zfvfaf6 ;lhn};Fu h'g;'s}
sf/f]af/ (ABBS) ug{ ;Sb5g\ .

To:t} a}+ssf] 8f6f e}k/L cfpg] k|sf]kaf6 ;'/lIft ug{sf] nflu a}+sn] Disaster Recovery Site e}/xjfdf / Data Hub sf7df8f}+df
/flvPsf] 5 . a}+sn] ;"rgf k|0ffnLnfO{ yk k|efjsf/L / r':t agfpgsf nflu :jtGq lj1af6 ;'rgf k|ljlwsf] n]vfkl/If0f ul/Psf]
5 . o;sf] ;fy;fy} Server Purchase, Security Enhancement, Alert Automation, Office Automation, Website Restructure
;DalGw yk sfo{ ul/Psf] 5 . To;}u/L a}+sn] ;'/lIft tj/n] 3/af6} sfd ug]{ k2tLsf] ljsf; u/]sf] 5 . ;fy}, shf{ k|lqmofnfO{
:jrflnt ug{sf] nflu Document Management System (DMS) k|of]udf NofOPsf] 5 . h;n] ubf{ sfddf l56f] 5l/tf]sf] ;fy} sfuhL
sfo{ sd x'g uPsf] dxz'; u/]sf] 5 .

;fy}, a}+sn] ;"rgf k|ljlwsf] ljsf;;Fu} a}+lsË If]qdf b]vf kg]{ ;Defljt hf]lvdx?nfO{ Go"lgs/0f ub}{ cfˆgf] ;]jf ;'ljwfsf] u'0f:t/df
;'wf/ ub}{ n}hfg] gLlt lnPsf] 5 .

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 17

%= l8lh6n a}+ls·

dxfnIdL ljsf; a}+sn] l8lh6n a}+lsËnfO{ k|fyldstfdf /fVb} cfPsf] 5 . ;f]xL k|fyldstf cGt{ut dxfnIdL ljsf; a}+sn] xfn
;~rfngdf /x]sf] df]afOn a}+lsË ;]jfnfO{ k|lt:yfkg ub}{ Omni Channel df cfwfl/t cTofw'lgs Bank XP System df :t/f]GgQL u/L]
df]afOn a}+lsË ;]jfnfO yk k|ljlwd}qL agfPsf] 5 .
E-cash -r]s lag} sfpG6/af6 k};f lgsfNg] k|ljlw_, E voucher -sfuh laxLg ef}r/ k|ljlw_, h:tf l8lh6n k|ljlwd'ns ;]jf k|bfg
ub}{ cfPsf] a}+sn] yk l8lh6n a}+lsË ;'ljwfx? o; jif{ b]lv z'? u/]sf] 5 . a}+sn] u|fxsx?sf] j}b]lzs ofqfsf] qmddf sf/f]af/ yk
;'/lIft, ;xh / e/kbf]{ xf]; eGg] p2]Zon] VISA EMV chip based Travel Card, eCommerce card and Dollar card hf/L ul/;s]sf]
a}+sn] o; cf=j=df 3D Secured feature yk ul/Psf] 5 .

l8lh6n a}+lsËnfO{ k|fyldstfdf /fVb} cfPsf] a}+sn] cfˆgf ;Dk"0f{ ;]jf ;'ljwfnfO{ qmlds ?kdf l8lh6n ?kfGt/0f ug{, ljleGg of]hgf
agfO{ sfof{Gjog ub}{ cfO{/x]sf] 5 . xfd|f] l8lh6n a}+lsª k|lqmofsf] k"lt{ ub}{, o; jif{df xfd|f] k|If]lkt u/]sf ljleGg l8lh6n a}+lsª
k|f]8S6x¿ lgDglnlvt 5g .

dxfnIdL So'cf/ Jofkf/ e'Qmfg (Mahalaxmi QR Merchant Payment)

dxfnIdL So'cf/ e'Qmfg Ps e'Qmfg k|0ffnL xf] h;df u|fxsn] ca df]afOndf kmf]gk] (fonepay) g]6js{sf] So'cf/ sf]8 :Sofg ug{
;S5g\ / lan /sd t'?Gt e'Qmfg ug{ ;S5 .

dxfnIdL :df6{ a}+lsª (Mahalaxmi Smart Banking)

dxfnIdL ljsf; a}+ssf] :df6{ df]afOn a}+lsª ;]jf k|fKt ug{sf nflu PlKns]zg jf P;PdP; lsj8{ k|of]u ub}{ tkfO{+sf] vftf hfgsf/L
/ Realtime ;dosf n]g–b]g sf] hfgsf/L k|bfg ub{5 .

dxfnIdL OG6/g]6 a}+lsª (Mahalaxmi Internet Banking)

dxfnIdL OG6/g]6 a}+lsª ;]jf a}+såf/f pknAw u/fOPsf] OG6/g]6 cfwfl/t ;]jf o;n] sO{ ljlQo n]g–b]g h'g;'s} a]nf tkfO{+nfO{
pknAwtf k|bfg ub{5 .

dxfnIdL ld:8 sn ;]jf (Mahalaxmi Missed Call Service)

dxfnIdL ld:8 sn ;]jf dfkm{t tkfO{+sf] kmf]gaf6 tkfO{+sf] u}/–n]gb]g a}+lsª cfjZostfx¿ ;a}nfO{ ldnfpF5, a}+såf/f k|bfg ul/Psf]
ljz]if df]afOn gDa/df 8fon ub}{ ;]jf lng ;Sg'x'G5 .

dxfnIdL cgnfOg lkmS:8 l8kf]lh6 (Mahalaxmi Online Fixed Deposit)

dxfnIdL :df6{af6 cfˆgf] lkmS:8 l8kf]lh6 agfpg / gljs/0f ug{ ;Sg'x'G5 . o;sf ;fy} o; cf=j=df Mahalaxmi Smart Banking
df Loan against FD ;]jf yk u/L Mobile Banking nfO{ yk ul/ l8lh6n agfOPsf]] 5 .

^= sf8{ tyf So'cf/ Joj;fo

o; a}+sn] cfˆgf u|fxsx¿sf] ;'ljwfnfO{ Wofgdf /fVb} ATM, Debit Card, Mahalaxmi USD Ecommerce Card tyf Dollar Card
;]jf k|bfg ub{} cfO/x]sf] 5 . ;fy} sf8{ ;]jf la:tf/ ug]{ qmddf o; cfly{s aif{sf] cGt;Dd a}+ssf] s'Nf 8]la6 sf8{sf] ;+Vof !@^,@(%
/ So'cf/ ;+Vof !&,(&% k'u]sf] 5 . a+}sn] eljiodf Point of Sale (POS) ;]jfx? ;+rfngdf Nofpg] of]hgfdf cWoog ;'? ul/]Psf]
5 . rfn' cfly{s aif{df a}+sn] Pl6d ;]jf, df]afOn a}+lsË, sf8{, OG6/g]6 a}+lsËaf6 ?= *$,$@&,*%) cfDbfgL ug{ ;kmn ePsf] 5 .

&= ljk|]if0f sf/f]jf/

a}+sn] l56f] tyf ;'/lIft ljk|]if0f ;]jf k|bfg ug{sf nfUfL ljleGg cGt/fli6«o Voflt k|fKt /]ld6]G; sDklgx?;+u ;Demf}tf ul/ ljk|]if0f
sf/f]af/ ;+rfng ub}{ cfO{/x]sf] 5 . /fli6«o, cGt/f{li6«o lak|]if0f sDklgx¿sf ;fy} ljleGg ljk|]if0f sf/f]jf/ ug]{ sDkgLx?;Fu ;Demf}tf
u/L ;]Jff k|bfg ub}{ cfPsf] 5 . a}+sn] s'n cf=j= @)*)÷*! df ?= @,^^#,$!&,)!@ cGt/fli6«o ljk|]if0f leq\¥ofO{ ?= $,@@&,*%$
ljk|]if0f sldzg cfDbfgL u/]sf] 5 .

cfufdL lbgx¿df ljk|]if0f sf/f]jf/nfO{ cem k|efjsf/L agfpFb} n}hfg] qmddf a}+sn] ljb]z tyf :jb]zdf /x]sf ljleGg a}+s / /]ld6]G;
sDkgLx¿;Fu yk ;Demf}tfx¿ u/L ljk|]if0f sf/f]jf/ lj:tf/ ug]{ /0fgLlt lnPsf] 5 .

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 18

*= u|fxs ;DaGw

u|fxs dxfg'efjx¿nfO{ pRr k|fyldstfdf /fVg] l;4fGtaf6 a}+s ;w}F ;r]t 5 . shf{ tyf lgIf]ktkm{ ljleGg gofF+ k|sf/sf ;]jf k|f/De
ub}{ u|fxsx¿sf] cfjZostf cg';f/sf pRr u'0f:t/sf ;]jfx¿ k|bfg ug{ ;Sg] a}+ssf ?kdf kl/lrt x'g] nIo /x]sf] 5 . xfd|f]
;kmntfsf] >]o u|fxsx¿sf] ckf/ ljZjf;nfO{ g} hfG5 / o; cj;/df u|fxs ;]jfsf] u'0f:t/ a9fpg] k|0f ub{5f}+ . ;fy} u|fxs ;DaGw
tyf ;Gt'li6nfO{ pRr k|fyldstfdf /fVb} a}+sn] s]Gb|Lo :t/df u|fxs ;xfotf s]Gb| (Customer Support Center) ;d]t :yfkgf
u/]sf] 5 . o;af6 u|fxsx?n] a}+ssf zfvfdf pkl:yt geO{ u|fxs ;]jf k|ltlglwx?;Fu kmf]g tyf Od]nsf dfWodaf6 ;Dks{ u/L cfˆgf
lh1f;f tyf ;d:ofsf] ;fdfwfg k|fKt ug{ ;Sg'x'G5 . o;af6 u|fxsx?n] a}+ssf zfvfdf pkl:yt geO{ u|fxs ;]jf k|ltlglwx?;Fu
kmf]g tyf Od]nsf dfWodaf6 ;Dks{ u/L cfˆgf lh1f;f tyf ;d:ofsf] ;fdfwfg k|fKt ug{ ;Sg'x'G5 .

(= dfgj ;+;fwg

ljBdfg k|lt:kwf{Tds a}+lsË If]qdf ;kmntf xfl;n ug{sf nflu bIf sd{rf/Lx? g} ;a}eGbf dxTjk"0f{ kIf ePsfn] pko'Qm jftfj/0f
;lxt ;do ;fk]If ;'ljwfx? / plrt k'/:sf/ tyf k|f]T;fxg lbO{ sfd k|lt pTk|]l/t ul//xg] gLlt a}+sn] clVtof/ u/]sf] 5 . u|fxsju{nfO{
;j{;'ne, l56f] 5l/tf] / k|efjsf/L ;]jf pknAw u/fO{ Jofj;flos p2]Zo k|flKt ug{ hgzlQmsf] bIftf clea[låsf nflu dfgj >f]t
ljsf; tyf Joj:yfkgdf ljz]if k|fyldstf lbO{ ljlEfGg tflnd, ;]ldgf/ h:tf sfo{qmdsf] dfWodaf6 sd{rf/Lx?nfO{ cled'vLs/0f
tfnLd ;+rfng ub}{ cfO{/x]sf] 5 . Joj;fo lj:tf/sf] qmddf rflxg] bIf hgzlQm cfkm}+ tof/ ub{} hfg] gLlt adf]lhd sd{rf/L egf{,
;?jf, kbf]Gglt / cg'zf;gsf] sf/afxL x'g] u/]sf] 5 . bIf sd{rf/Lx? g} a}+s ljsf;sf] Psdfq cfwf/ ePsf] x'gfn] dfgj ;+;fwg
ljefun] HR Succession Plan sf] tof/L ul/;s]sf] 5 .

u|fxsju{nfO{ ;j{;'ne tyf l56f]eGbf l56f] ;dodf ;]jf pknAw u/fO{ Jofj;flos p2]Zo k|flKt ug{ a}+ssf] hgzlQmsf] bIftf j[l4sf
nflu ;a} sd{rf/L ;dfj]z x'g] u/L ljleGg zLif{sx¿df cfGtl/s tyf jfXo lj1x?åf/f tflnd k|bfg ul/Psf] 5 . hgzlQmsf] bIftf
clej[l4sf nflu s'n ?= *,((!,)%# vr{ ul/Psf] 5 . ;fy} cfufdL jif{df ;d]t cfjZos tflndx¿ k|bfg ug]{ gLlt a}+sn] lnPsf] 5 .

!)= sd{rf/Ltkm{ pQ/bfloTj tyf of]ubfg

a}+sn] sd{rf/Lx?sf] hf]lvdnfO{ Wofgdf /fvL ?= !) nfv a/fa/sf] ;fd'lxs b'3{6gf aLdf ul/Psf] 5 . cf}iflwpkrf/ afkt k|To]s
sd{rf/LnfO{ jflif{s Ps dlxgfsf] tna a/fa/sf] /sd cjsfz x'Fbf kfpg] u/L a}+ssf] cfGtl/s sf]ifdf hDdf ug]{ u/]sf] 5 . ;fy}
a}+snfO{ s'g}klg cltl/Qm yk Jofoef/ gkg]{ u/L sd{rf/L cf}iflwpkrf/ sf]ifsf] /sd pkof]u u/L :jf:y pkrf/ ladf ul/Psf] 5 .

o;sf ;fy} sDtLdf >d P]g adf]lhd x'g cfpg] /sd pkbfg afkt Joj:yf u/]sf] 5 / sd{rf/L ;]jf ljlgodfjnL adf]lhd pkbfg,
labf jfkt Joj:yf u/]sf] 5 . ;fy}, a}+sn] sd{rf/Lx?sf] lb3{sflng ;'ljwf pkbfg / ;l~rt labf afktsf] tnasf] k|To]s cfly{s
aif{df PSRo'j/L d'NofÍg u/fO{ ;f]xL adf]lhd pkbfg tyf labf jfkt Joj:yf u/]sf] 5 . pkbfg afktsf] /sd gful/s nufgL
sf]ifsf] pkbfg sf]if of]hgfdf hDdf ul/g] Joj:yf ul/Psf] . o; cfly{s aif{sf] d'gfkmfaf6 af]g; P]g adf]lhd sd{rf/L af]g; cGtu{t
?=*@,%)!,*!! 5'§fOPsf] 5 .

a}sn] sd{rf/L ljlgdofjnL cg';f/ cfjf; shf{, ;jf/L ;fwg shf{, ;fdflhs shf{, clwljsif{ shf{x? ;x'lnot Aofh b/df
sd{rf/Lx?nfO{ s'n ? $*&,&^&,)!@ C0f ;fk6 k|bfg u/]sf] 5 .

!!= ;+:yfut ;fdflhs pQ/bfloTj

a}+sn] d'gfkmfdf dfq s]lGb|t geO{ ;dfhk|ltsf] pQ/bfloTjnfO{ cfTd;fy ub}+ cfPsf] 5 . a}+sn] cfkm\gf] d'gfkmfsf] s]xL c+z ;fdfhsf] lbuf]
ljsf;, ;d'Ggt eljio / ljsf;df vr{ ug'k5{ eGg] clek|fo tyf g]kfn /fi6« a}+sn] hf/L u/]sf] PsLs[t lgb]{zg tyf g]kfnsf] lbuf] ljsf;
nIonfO{ cfTd;ft\ ub}{ a}+sn] ;+:yfut ;fdflhs pQ/bfloTj sfo{qmd cGtu{t cfˆgf] :yfkgfsfn b]lv g} ;fdflhs, cfly{s, ;f+:s[lts,
z}lIfs cflb h:tf If]qdf ;sf/fTds kl/jt{g Nofpgsf lglDt ljleGg sfo{qmdx¿ ;~rfng ub}{ cfPsf] 5 . o;}sf] lg/Gt/tf :j¿k cf=j=
@)*)÷*! df a}+sn] ljleGg If]qx?df cfly{s tyf j:t' pknAq u/fO{ ljleGg ;fdflhs ;+3 ;+:yfx¿nfO{ s'n ?= ^,#@(,)## cfly{s
;xof]u pknAw u/fPsf] 5 .

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 19

;+:yfut ;fdflhs pQ/bfloTj cGt{ut sfo{x?sf] s]lx emnsx?M

;fd'bflos ljBfnodf cWoog ug]{ afnaflnsfx?nfO{ z}lIfs ;fdfu|Lx? ljt/0f ul/Psf]

j8f If]qleq nfu'cf}ifw ck/fw ;DalGw hgr]tgfd'ns af]8{x? /flv To:tf sfo{nfO{ lg?T;flxt ug{ d2t k'¥ofpg]
p2]Zon] a}+sn] O{nfsf k|x/L sfof{no a]nf}/L s~rgk'/nfO{ nfu'cf}ifw ;DalGw hgr]tgfd'ns af]8{x? x:tfGt/0f

dxfnIdL ljsf; a}+s / /f]6/L OG6/g]zgn l8l:6«S6 #@(@ aLr ;Demf}tf- ;Demf}tf cg';f/ ljleGg ;fj{hflgs÷;fd'bflos z}lIfs
;+:yfx?df cfjZos :t/f]GgtL tyf zf}rfnox? lgdf{0f tyf ;'wf/ ug{ a}+sn] cfkm\gf] ;+:yfut ;fdflhs pQ/bfloTj cGtu{t
cfjZos ;dGjo tyf ;xof]u

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 20

 ljBfnodf Go"g cfo;|f]t ePsf kl/jf/sf afnaflnsfx?sf] z}lIfs cfjZostf k'/f ug{ ;xhtf ldnf]; eGg] p2]Zon]
O6x/L pkdxfgu/kflnsf –@), t/x/f ;'g;/Ldf cjl:yt >L afn ax'eflifo cfwf/e"t ljBfnodf cWoog/t ljBfyL{x?sf
nflu :s'n Jofu, sfkL tyf cGo cfjZos z}lIfs ;fdfu|L x:tfGt/0f

xl/t kl/jxgsf] dfWodaf6 dlxnf ;zQmLs/0f (Empowering Women through Green Mobility) eGg] d'n p2]Zosf
;fy w'lnv]n gu/kflnsfsf ljleGg dlxnf pBdLx?nfO{ ljB'tLo ;jf/Lsf] ;fFrf] x:tfGt/0f ul/Psf] lyof]

dxfnIdL ljsf; a}+sn] >L sfbda/L Ps]8]dL, >Lk"/ lj/u+hdf cWog/t 5fq >L hLjg /fhj+zLnfO{ sIff bz cWogsf
nflu :juL{o >L lx/f lu/L h]x]Gbf/ 5fqj[QL k|bfg u/]sf] 5 .

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 21

 If]q cf=j= @)*)÷*! cf=j= @)&(÷*)
;fdflhs kl/of]hgfx?df x'g] vr{ 3,756,690 4,350,847

:jf:y tyf cf}iflw cflbsf] ;xh cfk"lt{sf] nflu k|ToIf ?kdf u/]sf] vr 222,158 18,997

cgfyfno, afndlGb/ / j[4f>dnfO{ lbOPsf] cg'bfg - 445,569

k|ToIf cg'bfg vr{ 1,422,270 1,525,812

lbuf] ljsf; nIo - 788,039

ljB'tLo sf/f]af/ k|j4{gsf 379,550 745,215

ljQLo ;fIf/tf 548,364 689,671

hDdf 6,329,032 8,564,150

a}+ssf] ;fgf] ;xof]un] ;dfhdf 7'nf] kl/jt{g gePtf klg o;n] ;dfhsf] nflu ;sf/fTds ;Gb]z k|bfg ug]{ s'/fdf xfdL ljZj:t 5f}+ .
o; a}+sn] ;dfhsf] j[xQ/ lxtsf nflu cfufdL lbgx¿df klg ;dfh;]jf sfo{x¿nfO{ yk k|efjsf/L agfpg a}+ssf] s]lGb|o sfof{no,
k|fb]lzs sfof{no tyf zfvf sfof{nox¿ Dffkm{t of]hgfa4 ¿kdf ;+:yfut ;fdflhs pQ/bfloTj cGtu{tsf sfo{qmdx¿ cl3 a9fpg]
nIo lnPsf] 5 . o; cf=j @)*!÷*@ df a}+sn] ;fdflhs pQ/bflTojsf] nfuL ?=() nfv $& xhf/ 5'§ofOsf] 5 .

!@= ;+:yfut ;'zf;g

;+:yfut ;'zf;g ;+:yfsf] d]?b08 ePsfn] dxfnIdL ljsf; a}+sdf ;+:yfut ;'zf;g (Corporate Governance) nfO{ pRr dxTjsf
;fy kl/kfngf ug{ u/fpgsf nflu ;~rfns ;ldlt / a}+s Joj:yfkg k"0f{?kdf k|lta4 /x]sf] 5 . ;~rfns ;ldltsf sfd
sf/afxLx¿ tyf a}+ssf cGo ;a} lqmofsnfkx¿nfO{ :jtGq Pj+ kf/bzL{¿kdf pRr:t/sf] Jofkfl/s :jR5tf, Joj;flostf tyf
k|rlnt sfg"g tyf dfkb08x¿sf] cwLgdf /xL ;+:yfut ;'zf;gsf] ljsf; ug{ a}+s ;bf lqmofzLn /x]sf] 5 . a}+sn] g]kfn /fi6« a}+s
tyf cGo lgodg lgsfox¿af6 ;do ;dodf hf/L ePsf gLlt Pj+ lgb]{zg tyf ;f]sf] clwgdf /xL ljleGg gLlt lgod ;~rfns
;ldltaf6 :jLs[t u/fO{ k"0f{ ?kdf nfu' ub}{ cfPsf] 5 . eljiodf ;d]t ;+:yfut ;'zf;gnfO{ k|fyldstfsf ;fy nfu' ul/g]5 .

g]kfn /fi6« a}+ssf] lgb]{zg g+=^, !-!)_ df ePsf] Joj:yf ;DaGwdf ;+:yfsf ;~rfnsx?af6 pNn]lvt cfr/0fx? kfngf ePsf] 5 .
a}+sn] lgodgsf/L lgsfo tyf sfg"gsf] kl/kfngfsf] lglDt dfq} geO{ Integrity, Transparency / Fairness nfO{ ;b}j cfTd;ft
ub}{ cfPsf] 5 . cfˆgf] z]o/wgL, cGo ;/f]sf/jfnfsf] lxt ;'/lIft ug{ ;+:yfut ;'zf;gnfO{ cfˆgf] gLlt tyf lgodx?sf] hfgsf/Lx?
kf/bzL{ ?kdf k|:t't ug]{ u/]sf] 5 .

!#= ;DklQ z'l4s/0f lgoGq0f

ljsf; a}+sn] k|rlnt P]g tyf g]kfn /fi6« a}+såf/f hf/L ePsf] lgb]{zgsf] sfof{Gjogsf] l;nl;nfdf ;DklQ z'l4s/0f ;DaGwL 5'§}
cfGt/Ls gLlt tyf sfo{ljwL agfO{ nfu' u/]sf] 5 . o;/L agfOPsf gLlt tyf sfo{ljwLåf/f ;DklQ z'l4s/0f lgoGq0f tk{m d"ntM
b]xfo cg';f/sf] Joj:yf ul/Psf] 5 .
 ;~rfns ;ldltsf ;+rfnssf] ;+of]hsTjdf ;DklQ z'l4s/0f ;DaGwL ;ldlt u7g ul/Psf] 5, h;n] ;DklQ z'l4s/0f lgjf/0f
;DaGwdf eP u/]sf sfd sf/jfxLx?sf] slDtdf qodfl;s ?kdf cg'ug ug]{ u/]sf] 5 eg] a}+sdf ljBdfg gLlt sfo{ljwL tyf
k|s[ofut kIfx?sf] kof{Kttfsf] olsg u/L cfjZos b]lvPsf If]qdf ;'wf/ ug{ ;~rfns ;ldlt dfk{mt Joj:yfkgnfO{ lgb]{zg
k|bfg ug]{ u/]sf] 5 .
 ;DklQ z'l4s/0f lgoGq0f ;DaGwL g]kfn /fi6« a}+sn] hf/L u/]sf] lgb]{zg adf]lhdsf] sfo{ ug]{ u/fpg] k|of]hgsf nflu s]Gb|Lo
sfof{nodf cg'kfng clws[t tf]lsPsf] 5 .
 u|fxs klxrfg k4tLnfO{ Jojl:yt ul/g'sf ;fy} hf]lvddf cfwfl/t u|fxs alu{s/0f k4tL cjnDag ul/Psf] 5 .
 lgodgsf/L lgsfosf] lgb]{zgdf ePsf] Joj:yf adf]lhdsf ljj/0fx? lgoldt ?kdf tf]lsPsf] ;dofjlw leq ljQLo hfgsf/L
OsfO{ ;dIf k]z ug]{ Joj:yf ldnfOPsf] 5 .
 a}+sdf x'g;Sg] ;efljt z+sf:kb sf/f]jf/sf] cg'udg ug]{ k4tL cjnDag ul/Psf] 5 tyf cfjZostf cg';f/ o; ;DaGwL
k|ltj]bg ljQLo hfgsf/L OsfO{ ;dIf k]z ug]{ ul/Psf] 5 .

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 22

  sf/f]jf/sf] :jrflnt cg'udg k4tL tyf cgnfOg l/kf]l6{u -GoAML_ cg';f/ k|ltj]bg k]z ug{] Joj:yf ul/Psf] 5 .
 zfvfx?df sfo{/t sd{rf/Lx?nfO{ ;DklQ z'l4s/0f lgjf/0f ;DaGwL sfg"gL Joj:yf tyf a}+sn] ug'{ kg]{ sfo{ tyf k|s[of af/]
hfgsf/L u/fpg tflnd k|bfg ug]{ ul/Psf] 5 .

!$= cfGtl/s lgoGq0f k|0ffnL

a}+lsË Joj;fodf lglxt shf{, ahf/ tyf ;~rfng nufotsf hf]lvdx¿nfO{ b[li6ut u/L a}+sn] cfGtl/s lgoGq0f k|0ffnLnfO{ dha't
agfpg] gLlt lnPsf] 5 . o; ;DaGwdf a}+lsË sf/f]jf/sf ;a} If]qdf cfjZos gLlt, lgodx¿ agfO{ sfof{Gjogdf NofOPsf] 5 .
To;} u/L a}+ssf sfdsf/jfxLx¿ k|rlnt sfg"g adf]lhd eP u/]sf] 5÷5}g To;sf] olsg ug{] p2]Zon] a}+sdf Pp6f :jtGq cfGtl/s
n]vfk/LIf0f ljefu u7g u/L To; ljefunfO{ ;~rfns ;ldlt cGtu{tsf] n]vfk/LIf0f ;ldlt dftxt /flvPsf] 5 . a}+lsË sf/f]jf/x¿df lglxt
hf]lvdx¿nfO{ lg/Gt/ ?kdf cg'udg u/L ;~rfns ;ldltnfO{ pko'Qm /fo ;'emfa lbgsf nflu ;~rfns ;ldltsf] hjfkmb]xLtfdf
hf]lvd Joj:yfkg ;ldlt u7g u/L pQm ;ldltn] To; ;DaGwdf k|efjsf/L ?kdf sfo{ ub}{ cfO/x]sf] 5 . ;fy}, shf{df lglxt
hf]lvdnfO{ Go"gLs/0f ug{ 5'§} shf{ hf]lvd ljefu u7g u/L ;~rfngdf NofOPsf] 5 . To:t} a}+sdf /x]sf ;Dk"0f{ u|fxssf] hf]lvd :t/
lgwf{/0f ug]{ tyf cGo cg'kfngsf] s|ddf b]lvg] sldsdhf]/Lsf] pko'Qm tl/sfn] cg'udg tyf ;dfwfg ug{ ;DklQ z'¢Ls/0f lgjf/0f
;DaGwL ;ldlt u7g ul/ To; cGtu{t ;DklQ z'¢Ls/0f ljefu ;~rfngdf /x]sf] 5 .

;fYf} ljleGg ljefux¿;Fu ;DalGwt sfo{ ;~rfngnfO{ Jojl:yt ug{ cfGtl/s gLlt, lgod tyf lgb]{lzsfx¿ hf/L u/L nfu" ul/Psf] 5
. lg0f{o k|s[ofnfO{ l56f]–5l/tf] tyf r':t agfpg Joj:yfkg txdf Joj:yfkg ;ldlt (Executive Committee), hf]lvd / cfDbfgLsf]
(Risk and Return) b[li6sf]0faf6 jf;nft Joj:yfkg ug]{, Aofhb/ tyf t/ntf hf]lvdsf] /0fgLlts Joj:yfkg ug{ Joj:yfkg txsf
kbflwsf/Lx¿ ;lDdlnt ;DklQ bfloTj Joj:yfkg ;ldlt (ALCO), a}+ssf] b}lgs sfd sf/jfxL, nufgL, ;~rfng tyf /0fgLlts of]
hgfsf] sfof{Gjogsf nflu rflxg] ;"rgf tyf k|ljlw k|0ffnLsf] ljsf; ug]{, ;dofg';f/ cBfjlws ug]{ / cu|;/ eO{ sfd ug{ a}+ssf
kbflwsf/Lx¿ ;lDdlnt IT Steering Committee, ;~rfng hf]lvd Go"lgs/0fsf nflu a}+ssf] b}lgs sfd–sf/afxLdf cGt/–ljefuLo
;dGjo :yflkt ug]{ tyf cfjlws cg'udg u/L ;'wf/fTds Joj:yf ug{ gfoj sfo{sf/L k|d'v clws[t hf]lvdsf] ;+of]hsTjdf ljefuLo
k|d'vx¿ ;lDdlnt ;~rfng hf]lvd Joj:yfkg ;ldlt / a}+ssf] b}lgs sfd – sf/afxLsf nflu rflxg] Logistics sf] Joj:yf ug{
af]nkqsf] cfJxfg ug{, Logistics vl/bsf nflu k|d'v sfo{sf/L clws[tnfO{ l;kmfl/; ug]{ / af]nkq saf]n ug]{ h:tf sfdsf nflu
vl/b ;ldlt nufotsf ;ldltx¿ lqmofzLn /x]sf 5g\ .

!%= /fhZjdf a}+ssf] of]ubfg

a}Fsn] k|ToIf / ck|ToIf ?kdf /fli6«o cy{tGqdf of]ubfg ub}{ cfPsf] 5 . g]kfn ;/sf/sf] /fli6«o 9's'6Ldf, cf=j= @)*)÷*! df a}+sn]
clu|d cfos/ afkt ?= #& s/f]8 (* nfv %* xhf/ / ljleGg e'QmfgLdf s/ s§L u/] afkt ?= # s/f]8 &) nfv &# xhf/ u/L s'n
?=$! s/f]8 ^( nfv #! xhf/ 7"nf s/bftf sfof{nodf bflvnf u/]sf] 5 .

!^= ;~rfns ;ldlt

a}+ssf] ;~rfns ;ldltdf >L /fh]z pkfWofo Ho"sf] cWoIftfdf & ;b:oLo ;~rfns ;ldlt /x]sf] 5 . k|rlnt a}+s tyf ljQLo ;+:yf
;DaGwL P]g / sDkgL P]gsf] kl/lwleq /xL a}+ssf] gLltut lg0f{o ug{] pRr lgsfosf] e"ldsf lgjf{x ug{] qmddf a}+snfO{ cfjZos ;a}
gLlt, lgodx? lgdf{0f tyf cg'udgdf ;~rfns ;ldltsf] ;lqmo e"ldsf /x]sf] 5 . ;fy}, o; ;ldltn] a}+ssf] k|d'v ;"rsfÍx?sf]
cg'udg u/L Jo:yfkgnfO{ cfjZos lgb]{zgx? hf/L ug]{, a}+ssf] Joj;flos of]hgf (Business Plan) Pj+ ah]6 :jLs[t ug]{,
;~rfns ;ldltsf] a}7snfO{ Jojl:yt ug{ tyf ;~rfnsx?nfO{ lgod lgb]{zgsf] bfo/fdf /fVg ;~rfns ;ldltn] cfˆgf] cfrf/;+lxtf
nfu" u/]sf] 5 . ;~rfns ;ldltdf lgDg ;b:ox? /x]sf 5g\ .

qm=;+= ;~rfnsx?sf] gfd cf=j= @)*)÷*!

! >L /fh]z pkfWofo cWoIf
@ >L ;~ho lu/L ;+rfns
# >L lbks s'df/ /f}lgof/ -u|f]OË k|f=ln= sf] tkm{af6_ ;+rfns
$ >L Zofd ;'Gb/ /mË6f ;+rfns
% >L ?k]Gb| kf}8]n ;+rfns
^ >L /fx'n cu|jfn ;+rfns
& >LdtL clDasf >]i7 ;+rfns

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 23

cfly{s jif{ @)*)÷*! df o; ;ldltsf] hDdf @& j6f a}7s a;]sf] lyof] . a}+ssf] ;~rfns ;ldltsf ;Dk"0f{ ;b:ox?n] g]kfn
/fi6« a}+ssf] lgb]{zgdf tf]lsPsf cfr/0fx? kfngf ug'{ePsf] 5 . ;~rfns ;ldltsf] a}7s jfkt ;+of]hsnfO{ k|lt a}7s ?= !@,))) /
;+rfns ;b:onfO{ k|lt a}7s ?=!!,))) b/n] k|bfg ug]{ ul/Psf] 5 .

!& cGo ;+rfns :t/Lo ;ldltx¿

g]kfn /fi6« a}+ssf] lgb]{zg g+ ^÷)*)-&_-!_-s_ / a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf @^ / @& df ePsf] Joj:yf
cg';f/ ;~rfns ;ldltn] cfkm\gf] hjfkmb]xLtfdf n]vfk/LIf0f ;ldlt, hf]lvd Joj:yfkg ;ldlt, sd{rf/L ;]jf ;'ljwf ;ldlt / ;DklQ
z'¢Ls/0f lgjf/0f ;DaGwL ;ldlt u7g u/]sf] 5 .

!&= ! n]vfk/LIf0f ;ldlt M

sDkgL P]g @)^# sf] bkmf !^$ tyf g]=/f=a}+s sf] lgb]{zg adf]lhd a}+ssf] jfXo n]vfk/LIfs lgo'QmLsf] nflu l;kmfl/z ug]{, a}+ssf]
cfGtl/s n]vfk/LIf0fsf] sfo{If]q lgwf{/0f ug]{, cfGtl/s, afXo tyf s]Gb|Lo a}+saf6 ePsf] n]vfk/LIf0fsf] l;nl;nfdf k|fKt ePsf
s}lkmotx¿sf] ;dLIff ug]{ / a}+ssf] cfGtl/s n]vfk/LIf0f ljefun] k]z u/]sf] cfGtl/s n]vfk/LIf0f k|ltj]bgdf plNnlvt s}lkmotx¿
pk/ ;dLIff ug{sf] nflu cf=j=@)*)÷*! Dff ;~rfns >L lbks s'df/ /f}lgof/ ;+of]hs /xg] u/L # ;b:oLo n]vfk/LIf0f ;ldlt u7g
ul/Psf] 5 . ;ldltdf lgDg ;b:ox? /x]sf] 5 .

Gffd kb
lbks s'df/ /f}lgof/ ;+rfns ;+of]hs
/fx'n cu|jfn ;+rfns ;b:o
cflzif clwsf/L cfGtl/s n]vfk/LIf0f ljefuLo k|d'v ;b:o ;lrj

;ldIff cjlwdf o; ;ldltsf] s'n $! j6f a}7sx? a;]sf] lyof] . n]vfk/LIf0f ;ldltsf] a}7s jfkt ;+of]hsnfO{ k|lt a}7s ?= !!,)))
/ ;+rfns ;b:onfO{ k|lt a}7s ?=!),))) b/n] k|bfg ug]{ ul/Psf] 5 . ;ldltsf] ;b:o ;lrj tyf n]vfk/LIf0f ljefu k|d'vnfO{
eQfsf] Joj:yf ul/Psf] 5}g .

!&=@ hf]lvd Joj:yfkg ;ldltM

g]kfn /fi6« a}+ssf] lgb{]zg adf]lhd a}+lsË k|0ffnLdf cfOkg]{ ljleGg hf]lvdx?nfO{ ;dod} klxrfg u/L ltgsf] Go"gLs/0f u/L plrt
Joj:yfkg ;lxt /fo ;'emfj ;~rfns ;ldltdf k]z ug{sf nflu ;~rfns >L ?k]Gb| kf}8]n ;+of]hs /xg] u/L $ ;b:oLo hf]lvd
Joj:yfkg ;ldlt u7g ul/Psf] 5 . hf]lvd Go"gLs/0f ug]{ k|0ffnLsf] ljsf; Pj+ ;f]sf] k|efjsfl/tf cflbsf ;DaGwdf tf]lsPsf] cjlwdf
Joj:yfkgn] o; ;ldltdf k|ltj]bg k]z ug]{ Joj:yf ;d]t ldnfOPsf] 5 . ;ldltn] a}+ssf] sfd sf/jfxLsf] l;nl;nfdf cGtlg{lxt
x'g] shf{ hf]lvd, ahf/ hf]lvd, ;~rfng hf]lvd, t/ntf, k'+FhL k|of{Kttf cg'kft nufotsf ljleGg hf]lvdx?sf] dfkg ug]{, pQm
hf]lvdx?nfO{ Go'gLs/0f ug{ Joj:yfkgnfO{ dfu{bz{g tyf lgb]{zg lbg] sfo{ o; ;ldltaf6 eO/x]sf] 5 .

gfd kb
?k]Gb| kf}8]n ;+rfns ;+of]hs
lbks s'df/ /f}lgof/ n]vfk/LIf0f ;ldlt ;+of]hs kb]g ;b:o
z]v/ cfrfo{ ;+rfng ljefu k|d'v ;b:o
Hff]gz zdf{ lrNjfn hf]lvd ljefu k|d'v ;b:o ;lrj

;dLIff cjlwdf o; ;ldltsf] s'n #$ j6f a}7sx? a;]sf] lyof] . ;f] ;ldltsf] a}7s jfkt ;+of]hsnfO{ k|lt a}7s ?= !!,))) /
;+rfns ;b:onfO{ k|lt a}7s ?=!),))) sf b/n] k|bfg ug]{ ul/Psf] 5 .

!&=# ;DklQ z'l4s/0f lgjf/0f ;DaGwL ;ldltM

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 24

g]kfn /fi6« a}+sn] a}+s tyf ljQLo ;+:yfnfO{ hf/L u/]sf] lgb]{zg g+= ^ df ePsf] Joj:yf adf]lhd ;~rfns :t/Lo ;DklQ z'l4s/0f
lgjf/0f ;DaGwL ;ldlt u7g ul/Psf] 5 . ;+rfns >L ;+ho lu/L] ;+of]hs /xg] u/L # ;b:oLo ;ldlt u7g ul/Psf] 5 . ;DklQ
z'l4s/0f lgjf/0f ;DaGwdf g]kfn /fi6« a}+sn] hf/L u/]sf] lgb]{zg adf]lhd ;+:yfdf eP u/]sf sfdx?sf] cg'udg ug]{ k|0ffnLsf] ljsf;
ul/Psf] 5 eg] o; ;ldltn] ;+rfns ;ldlt ;dIf cfjZos /fo ;'emfj ;lxtsf] k|ltj]bg k]z ug]{ Joj:yf ;d]t ldnfOPsf] 5 .

Gffd kb
;+ho lu/L ;+rfns ;+of]hs
Hff]gz zdf{ lrNjfn hf]lvd ljefu k|d'v ;b:o
;Gtf]if s'df/ uf}td cg'kfng ljefu k|d'v ;b:o ;lrj

;dLIff cjlwdf o; ;ldltsf] s'n * j6f a}7sx? a;]sf] lyof] . ;f] ;ldltsf] a}7s jfkt ;+of]hsnfO{ k|lt a}7s ?= !!,))) /

l8lh6n
;~rfng ;b:onfO{ k|lt a}7s ? !),))) sf b/n] a}7s eQf k|bfg ug]{ ul/Psf] 5 .

!&=$ sd{rf/L Joj:yfkg tyf ;]jf ;'lawf ;ldltM

kl/jt{g
a}+sdf sd{rf/L Joj:yfkg tyf ;]jf ;'lawf ;ldlt u7g eO{ sfo{ ;Dkfbg ub}{ cfO/x]sf] 5 . ;f] ;ldltsf] sfd st{Jo clwsf/
;f]lx lgb]{zgsf] cg';"rL -!_ adf]lhd sd{rf/Lx?sf] kfl/>lds ;DaGwL cWoog tyf ljZn]if0f ug]{, sd{rf/Lx?n] ;Dkfbg ug'{
kg]{ sfo{, nIo tyf k|ult d"Nofª\sgsf kl/;"rsx? ljsf; u/L ;f] adf]lhd lghx?sf] sfo{;Dkfbg d"Nofª\sg k|0ffnLsf] k'g/fjnf]sg
ug]{, hgzlQm Joj:Yffkg ;DaGwL sfo{x? egf{, 5gf}6, lgo'lQm, kb:yfkgf, ;?jf, a9'jf, >d ;DaGwL of]hgf, gLlt tyf dfkb08x?
(Transforming Digitally)
tof/ u/L ;~rfns ;ldlt ;dIf ;'emfjk]z ug]{ / sd{rf/L gLlt tyf sfo{/t sd{rf/L ;+/rgfsf] ;dLIff ug]{ / Succession Planning
tof/ u/L sd{rf/Lsf] j[lQ ljsf; nufot ;]jf ;+u ;DalGwt ljifodf Aoj:yfkgnfO{ dfu{bz{g lbgsf nflu ;~rfns ;ldlt ;dIf
l;kmfl/z ug{sf nfuL ;~rfns >LdtL clDasf >]i7 ;+of]hs /xg] u/L $ ;b:oLo ;ldlt u7g ul/Psf] 5 .

Gffd kb
clDasf >]i7 ;+rfns ;+of]hs
lbk]z nD;fn k|d'v sfo{sf/L clws[t ;b:o
cg'h cfrfo{ k|d'v ljQ clws[t ;b:o
ljzfn /fh sfsL{ dfgj ;+zfwg k|d'v ;b:o ;lrj

;ldIff cjlwdf o; ;ldltsf] s'n ^ j6f a}7sx? a;]sf] lyof] . ;f] ;ldltsf] a}7s jfkt ;+of]hsnfO{ k|lt a}7s ?= !!,))) / ;+rfns
;b:onfO{ k|lt a}7s ?=!),))) sf b/n] k|bfg ug]{ ul/Psf] 5 .

;fy} a}+ssf] sfo{ ;~rfng bIftfk"j{s r':t ?kdf ;DkGg ug{ ;xh xf];\ eGg] clek|fon] a}+ssf] ;]jfdf of]Uo AolQm 5gf}6 u/L gofF
lgo'lQm Pj+ kbk"lt{ ;DaGwL sfo{ ;Dkfbg ug{sf] nflu g]kfn /fi6« a}+s sf] lgb]{zg adf]lhd Joj:yfkg txsf] kbk"lt{ ;ldlt ;d]t u7g
ul/Psf] 5 .

!&=% 3/ hUuf vl/b ;ldlt M

a}+ssf] a9\bf] u}x| a}+lsÍ ;DklQsf] plrt Joj:yfkg jf :j–k|of]hg ug{ cWoog ug{ tyf a}+ssf] s]lGb«o sfof{nosf] lgDtL cfjZos 3/
hUuf vl/b tyf a}+ssf] :jfldQdf /x]sf] hUufdf cfˆg} ejg lgdf{0f ug{sf] nfuL ;+rfns ;ldltsf] ldlt @)*)÷%÷@& a}7s g+= %&!
sf] lg0f{oaf6 ul7t u}x| a}+lsÍ ;DklQ tyf ;DklQ Joj:yfkg pk;ldltdf ;+rfns >L ;+ho lu/Lsf] ;+of]hsdf ;+rfns >L ?k]Gb«
kf}8]n ;b:o / k|d'v sfo{sf/L clws[t ;b:o ;lra /xg] u/L ;+rfsn :t/Lo ;ldlt u7g ul/Psf] lyof] .

o; ;ldltsf] cf=j= @)*)÷*! df s'n & j6f a}7s a;L a}+ssf] gfddf /x]sf] sf7df8f}+ 1fg]Zj/df /x]sf] hUufdf s]lGb«o sfof{no
k|of]hgsf] nfuL Steel Structure ejg agfpg] u/L EarthStar Engineering Consultancuy Pvt. Ltd nfO{ ;Nnfxsf/df lgo'Qm u/L

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 25

 /]lnu/ sG:6«zg k|f=ln=nfO{ lgdf0f{ sfo{ ug{ 5gf}6 ul/Psf] 5 . ;fy} a}+ssf] gfddf ljleGg :yfgdf /x]sf] u}x| a}lsÍ ;DklQx?sf] plrt
Joj:yfkg ug{ cfjZos j}slNks pkfox? th"{df ug{ ;lsg] 3/hUuf a}+ssf] :j–k|of]hgdf Nofpg Joj:yfkgnfO{ lgb]{zg lbOPsf] 5 .
xfn of] pk;ldlt ;+rfngdf g/x]sf] Joxf]/f hfgsf/L u/fpFb5f} .

!*= Joj:yfkg, Joj:yfklso lhDd]jf/L tyf Joj:yfklso ;ldlt

cf=j= @)*)÷*! df Joj:yfkg tyf Joj:yfklso lhDd]jf/Ldf s'g} klg x]/km]/ ePsf] 5}g . a}+sn] ljleGg sfd sf/afxLnfO{ ;/n,
;xh tyf kf/bzL{ agfpg tyf cGo Joj:yfklso sfo{ ug{ ljleGg Jo:yfkg :t/Lo ;ldltx? u7g ul/Psf] 5 .

!*=! ;DklQ tyf bfloTj Joj:yfkg ;ldlt

a}+ssf] ;DklQ tyf bfloTjsf] plrt Joj:yfkg, t/ntf Joj:yfkg, shf{ tyf lgIfksf] Aofhb/ lgwf{/0f tyf kl/jt{g, ljleGg nufgL
of]Uo nufgLsf] cfjZos d'NofÍg ul/ nufgL ug]{, GAAP Analysis, ug]{ k|of]hgfy{ k|d'v sfo{sf/L clws[tsf] cWoIftfdf gfoa k|d'v
sfo{sf/L clws[t, ;xfos k|d'v sfo{sf/L clws[t, shf{ ljefu k|d'v, ahf/ Joj:yfkg k|d'v tyf ljQ ljefu k|d'v ;b:o ;lrj
;lxtsf] ;DklQ tyf bfloTj Joj:yfkg ;ldlt (ALCO) /x]sf] 5 . ;ldltsf] ;dLIff cjlwdf @@ j6f a}7s a;]sf] lyof] . pQm a}7s
jfkt eQf lbg] ul/Psf] 5}g .

!*=@ dfgj ;+;fwg kbk"t{L{ ;ldlt

ljBdfg k|lt:kwf{Tds a}+lsË If]qdf ;kmntf xfl;n ug{sf nflu bIf sd{rf/Lx?sf] bIf hgzlQmnfO{ eQL{ u/L ljleGg zfvf,
k|fb]lzs sfof{no, OsfO, ljefux?df lgo'lQm lbg], ;?jf, a9'jf, kbf]GgtL nufot sd{rf/L ;DalGwt sfd sf/afxL ug{, gLlt lgodx?df
cfjZos ;Nnfx ;'emfa lbg, sd{rf/L bgzlQm clea[l4, Succession Plan tof/L nfu' ug]{ k|of]hgfy{ gfoa k|d'v sfo{sf/L clws[tsf]
cWoIftfdf, shf{ ljefu k|d'v tyf dfgj ljefu ljefu k|d'v ;b:o ;lrj ;lxtsf] dfgj ;+;fwg kbk"t{L{ ;ldlt /x]sf] 5 . ;ldltsf]
;dLIff cjlwdf $% j6f a}7s a;]sf] lyof] . pQm a}7s jfkt eQf lbg] ul/Psf] 5}g .

!*= cfly{s lgb]{zg ;ldlt

a}+snfO{ cfjZos kg]{ ljleGg dfn;fdfg, lgdf0f{÷k'glgdf0f{, k/fdz{ ;]jf tyf cGo cfjZos j:t' tyf ;]jfx? vl/b k|lsofdf k|lt:kwf{,
:jR5tf OdfGbf/Ltf, hjfkmb]xLtf / ljZjgLotf k|jw|g u/L ldtJooL tyf ljj]sk'0f{ 9Ëaf6 vr{sf] clwstd k|ltkmn xfl;n ug{ /
a}+sn] lgdf0f{ sfo{ ubf{ u/fpFbf, dfn;fdg, k/fdz{ ;]jf tyf cGo ;]jf vl/b ubf{ To:tf] vl/bsf] Joj:yfkg Ifdtf clej[l4 u/L
pTkfbs, laqm]tf, cfk'lt{stf{, lgdf0f{ Joj;foL jf ;]jf k|bfosnfO{ lagf e]befj a}+ssf] vl/b klqmofdf ;xefuL u/fO{ ;dfg cj;/
;'lgZrt u/L Go'gtd nfutdf u'0f:t/Lo vl/b sfo{ ug]{ u/L k|d'v sfo{sf/L clws[tsf] cWoIftfdf jl/i7 gfoa k|d'v sfo{sf/L
clws[tx?, ;+rfng ljefu k|d'v, ljQ tyf n]vf ljefu k|d'v / ;fdfGo ;]jf ljefu k|d'v ;b:o ;lrj ;lxtsf] cfly{s lgb]{zg ;ldlt
/x]sf] 5 . ;ldltsf] ;dLIff cjlwdf *& j6f a}7s a;]sf] lyof] . pQm a}7s jfkt eQf lbg] ul/Psf] 5}g .

!*=$ vl/b ;ldlt

a}+snfO{ cfjZos kg]{ ljleGg dfn;fdfg, lgdf0f{÷k'glgdf0f{, k/fdz{ ;]jf tyf cGo cfjZos j:t' tyf ;]jfx? ;fdfGo ;]jf ljefun]
klxrfg u/]sf] ljleGg cfk"lt{stf{ jf ;]jf k|bfossf] j:t' jf ;]jfsf] u'0f, nfut k|efjsf/Ltf, bIftf, hf]lvd:t/, tyf ljZj;lgotfsf]
d"Nof+sg u/L ;a}eGbf pko'Qm cfk"lt{stf{ jf ;]jf k|bfos;+u a:t' jf ;]jfx?sf] k|efjsfl/tf, bIftf / cy{ Joj:yf ;DaGwL dfkb08
k'/f u/L vl/b ug]{ u/]sf] 5 . ;ldltsf] ;dLIff cjlwdf !^# j6f a}7s a;]sf] lyof] . pQm a}7s jfkt eQf lbg] ul/Psf] 5}g .

!(= n]vfk/LIf0f k|ltj]bgdf pNn]lvt s}lkmot / ;f] pk/ ;~rfns ;ldltsf] k|ltlqmof

cfGtl/s lgoGq0f k|0ffnLsf] ko{fKttf / k|efjsfl/tf /fVg\sf] nflu ;~rfns ;ldlt lhDd]jf/ 5 . To:tf] kof{Kttf / k|efjsfl/tfnfO{ Wofgdf
/fVb} ;~rfns ;ldltn] a}s + sf] Joj;fonfO{ Jojl:yt cfwf/df;~rfng ug{ hf]lvdnfO{ ;Gt'lnt agfpg' k5{ / cfGtl/s lgoGq0f k|0ffnLx¿
d'Votof a}s + sf] hf]lvd axg ug{ ;Sg] ;Ldfx¿ / ;"rsx¿af6 x'g] s'g} ljrngnfO{ xfOnfO6 ug{sf nflu l8hfOg ul/Psf] x'gk' 5{ . cfGtl/s
lgoGq0f k|0ffnLn] s]jn ljQLo hfgsf/L / clen]vdf ePsf] uNtLjf wf]vfw8Lsf] la¿4 plrt hfgsf/L k|bfg ug{ ;Sb5, t/ k"0f{ cfZjf;g
lbg ;Sb}g . ;~rfns ;ldltn] cfGtl/s lgoGq0f k|0fnLnfO{ k|efjsf/L agfpg cGo ;ldltx? u7g u/]sf] 5 . n]vfkl/If0f ;ldltn]
a}s
F sf] cfGtl/s lgoGq0f k|0fflnsf] ko{fKttf / lgi7fsf] ;ldIff ul/ ;~rfns ;ldltnfO{ k|ltj]bg k]z u5{ . cfGtl/s n]vf kl/If0f ljefun]
a}sF n] lglt / k|so[ fnfO{ cg'kfng u/] gu/]sf] olsg ul/ cfGtl/s lgoGq0f k|0fflnsf] k|efjsfl/tfs]f ;ldIff ul/ n]vfkl/If0f ;ldltnfO{
k|ltj]bg k]z ub{5 h'g kl5 ;~rfns ;ldltn] ;ldIff ub{5 . ljleGg Aoj:yfkg :tl/o ;ldltx? u7g ul/Psf] 5 . a}s F n] cfGtl/s lgoGq0f

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 26

 k|0ffnLnfO{ k|efjsf/L agfpg gLlt, lgod / lgb]z
{ gx? Hffl/ u/]sf] 5 . g]kfn /fi6« a}s
F sf] lgb]z
{ g @)*) sf] cfjZostf adf]lhd cfGtl/s
lgoGq0f k|0ffnL cem k|efjsf/L agfpg a}sF n] yk lgltx? agfpg] k|so[ fdf 5 .

@)= a}+ssf] sf/f]jf/nfO{ c;/ kfg]{ d'Vo sf/sx¿

a}s
+ sf] sf/f]jf/nfO{ c;/ kfg{ ;Sg] ljleGg lsl;dsf hf]lvdx¿nfO{ tn k|:t't ul/Psf] 5 M
 b]zsf] cfly{s cj:yfdf cfpg] kl/jt{gaf6 kg{ ;Sg] hf]lvdx¿ .
 /fi6«sf] cfly{s, df}lb|s tyf ljQLo gLlt kl/jt{gaf6 x'g ;Sg] ;Defljt hf]lvdx¿ .
 g]kfn ;/sf/ / g]kfn /fi6« a}s + n] jfl0fHo a}s
+ ;DaGwL gLltdf kl/jt{g ubf{ l;h{gf x'g;Sg] ;Defljt hf]lvdx¿ .
 ljb]zL ljlgdo sf/f]jf/ ubf{ ljlgdob/df x'g] kl/jt{gaf6 x'g ;Sg] hf]lvdx¿ .
 t/ntfdf x'g] ptf/ r9fjsf sf/0fn] lgIf]k tyf shf{ nufgLsf] Aofhb/df x'g] kl/jt{g tyf nufgL of]Uo t/ntfsf] cefjaf6
Joj;fo j[l4df cfpg ;Sg] hf]lvdx¿ .
 lgIf]k ;+sng, nufgL, tyf shf{ ;fk6Lsf] bfo/f ;fF3l' /P/ pTkGg x'g ;Sg] hf]lvdx¿ .
 shf{ c;'nL geO{ pTkGg x'g] hf]lvdx¿ .
 cGt/f{li6«o ahf/df x'g] dGbL tyf cGo ljZj 36gfaf6 g]kfnL ahf/df kg{ ;Sg] c;/af6 x'g ;Sg] cfly{s hf]lvdx¿ .
 kFh " Lahf/df cfpg ;Sg] ptf/r9fjaf6 x'g ;Sg] hf]lvdx¿ .
 j}slNks nufgL If]qsf] cefj .
 ljk|i] f0f cfodf cfpg ;Sg] ptf/ r9fjaf6 cy{ Joj:yfdf gsf/fTds k|efj k/L l;h{gf x'g;Sg] hf]lvdx¿ .
 b]zsf] /fhgLlts cl:y/tfn] kg{ ;Sg] c;/x¿ .
 tLa| a}l+ sË k|lt:kwf{sf sf/0f kg{ ;Sg] c;/x¿ .
 ;DklQ z'4Ls/0fnfO{ /f]Sgsf nflu b]zdf s]Gb|Ls[t tYofÍx¿ tyf kof{Kt k|ljlwx¿sf] cefjsf sf/0f x'g ;Sg] hf]lvd .
 ;"rgf k|ljlwsf] ljsf; ;Fu} hf]l8Psf ;~rfng hf]lvd ;DaGwL r'gf}tLx¿ .

@!= efjL sfo{qmdx?

efjL sfo{qmd cGtu{t a}+sn] k~r jifL{o /0fg}lts of]hgf tof/ ul/ ;f]xL cg';f/ cufl8 a9]sf] 5 . a}+sn] cfufdL jif{df ug]{ k|d'v
sfdx? lgDgfg';f/ /x]sf 5g\ M

 lj1fkg tyf Jofkf/ k|j4{g sfo{qmdåf/f a}+sn] cfkm\gf] Brand lj:tf/ u/L Jofkf/ a9fpFb} hfg] .
 ;+:yfut ;fdflhs pQ/bfloTj cGtu{t\ ljleGg yk sfo{qmdx¿ ;~rfng ug]{ / a}+snfO{ ;dfhsf] lhDd]jf/ ;+:yfsf] ?kdf
kl/lrt u/fpFb} a}+ssf] Brand nfO{ yk ;an agfpg] .
 a+}ssf] ;]jfx? tyf u|fxsx?sf] sf/f]jf/nfO{ l56f]] 5l/tf] / ;'/lIft agfpgsf nflu a}+lsË ;ˆ6j]/nfO{ cem} k|efjsf/L agfpb}
cfw'lgs a}+lsË ;]jf k|bfg ub}{ hfg] .
 lgIf]ksf] cf};t Aofhb/df sdL Nofpg] lsl;dn] lgIf]ksf gofF of]hgfx¿ th'{df u/L sfof{Gjog ug]{ / JolQmut lgIf]kstf{x¿sf]
cfwf/ j[l4 ub}{ ;+:yfut lgIf]ktkm{sf] lge{/tf sd ub}{ n}hfg] .
 a}+lsË Ifq]df hf]lvdsf] ?kdf ljif]z ?kn] x]l/Psf] AML, KYC, ATM Card Fraud, nufotsf sfo{x?nfO{ b'?:t /fVgsf nflu
ljzi]f ;fjwfgLsf pkfox? cjnDjg ug]{ .
 shf{sf] u'0f:t/ ;'wf/ ug]{ / shf{ lj:tf/ ubf{ s[lif, phf{, ko{6g nufot ;fgf tyf 3/]n' pBf]u, pTkfbgd'ns If]qdf nufgL j[l4
ug]{ .
 sd{rf/Lx¿sf] bIftf clej[l4 sf] nflu lgoldt ?kdf tflnd lbO{ dfgj ;+;fwgsf] ljsf; ug]{ .
 g]kfnL >]ft tyf ;fwgdf cfwfl/t pBfu] wGbf, pTkfbgzLn If]q, s[lif, ko6{g, hnljB't nufotsf Ifq]df shf{ lj:tf/ ug{] .
 l8lh6n a}+lsËsf] If]qdf ljsl;t gljgtd k|ljlwnfO{ o; If]qdf a9\bf] hf]lvdsf] kIfnfO{ ;d]t ljrf/ u/L cfjZostf cg';f/
nfu" ug]{ / a}+ssf] cfGtl/s k|0ffnL nufot ;]jf ;'ljwfnfO{ oyf;Dej l8lh6n dfWoddf kl/0ft ug]{ .
 cfGtl/s lgoGq0f k|0ffnLnfO{ ;'b[9 ub}{ hf]lvd Go"gLs/0fdf laz]if Wofg lbg] . hf]lvddf cfwfl/t Joj:yfksLo lg0f{o lng]
;+:sf/nfO{ k|efjsf/L ?kdf nfu' ug]{ .

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 27

  a}+sn] nufgL ljljlws/0f ug]{ gLlt cg'?k pkoQm' ;xfos sDkgL vf]Ng] tyf cGo nufgLsf] >f]tx¿sf] klxrfg ug]{ .

@@= sDkgL P]g @)^# sf] bkmf !)( pkbkmf $ cg';f/sf] cltl/Qm ljj/0fx¿nfO{ o;} k|ltj]bgsf] c+usf] ?kdf cg';"rL æsÆ
df /flvPsf] 5 .

@#= lwtf]kq btf{ tyf lgisf;g lgodfjnL @)&# sf] lgod @^ sf] pklgod -@_ ;Fu ;Da4 ljj/0f o;} k|ltj]bgsf] c+usf]
?kdf cg';"rL ævÆ df /flvPsf] 5 .

@$= nfef+z af“8kmf“8 ug{ l;kmfl/; ul/Psf] /sd M

a}+sn] @)*! cfiff9 d;fGtdf sfod /x]sf] r'Qmf k'FhL ?= $,!&!,#!*,^)) -cIf/]kL rf/ ca{ ;q s/f]8 t]x| nfv c7f/ xhf/ 5 ;o dfq_
sf] $ k|ltzt cyf{t ?=!^^,*%@,&$$÷– -cIf/]kL ;f]x| s/f]8 c7;ÝL nfv afpGg xhf/ ;ft ;o rf}jfln; dfq_ a/fa/sf] gub nfef+z
/ # k|ltzt ?= !@%,!#(,%%*÷– -cIf/]kL afx| s/f]8 PsfpGg nfv pgGrfln; xhf/ kfFr ;o cG7fpg dfq_ a/fa/sf] af]g; z]o/ljt/0f
ug{ k|:tfj ul/Psf] 5 .

@%= wGojfb 1fkg

o; a}+s k|lt lg/Gt/ ?kdf ljZjf; u/L ;f}xfb{k"0f{ jftfj/0fdf sf/f]jf/ ub}{ cfpg' ePsf xfd|f cfb/0fLo ;Dk"0f{ u|fxsju{x¿ k|lt xflb{s
s[t1tf 1fkg ub{5f}+ . u|fxs dxfg'efjx¿af6 a}+snfO{ k|fKt x'Fb} cfPsf] ;s[o ;xof]usf] pRr d'NofÍg ub}{ cfpFbf lbgx¿df cfˆgf
u|fxsju{x¿nfO{ yk :t/Lo ;]jf k|bfg ug{ xfdL sl6a4 /x]sf 5f}+ .

a}+s ;~rfngsf nflu cfb/0fLo z]o/wgL dxfg'efjx¿n] xfdLnfO{ ;'Dkg' ePsf] uxgtd cleef/fnfO{ OdfGbf/Lk"j{s jxg ug{ sl6j4
/x]sf] Joxf]/f cjut u/fpb} o; a}+ssf] pGglt / k|ultsf] nflu z]o/wgLx¿af6 k|fKt lg/Gt/ ;xof]u, ;dy{g / k|]/0ff k|lt s[t1tf JoQm
ub{} oxfFx¿af6 lg/Gt/ ;xof]u / ;b\efj kfpg] ljZjf; ;lxt a}+ssf] rf}tkmL{ k|ultsf lglDt k|ltj4 /x]sf] ljZjf; lbnfpg rfxG5f}F .
a}+ssf] lg/Gt/ pGglt Pj+ pQ/f]Q/ k|ult tyf ;Dj[l4sf nflu cleefjssf] ?kdf lg/Gt/ dfu{bz{g tyf ;bf ;fy lbg'x'g] cfb/0fLo
z]o/wgL dxfg'efjx¿ tyf lgodgsf/L lgsfox¿ g]kfn ;/sf/, g]kfn /fi6« a}+s, g]kfn lwtf]kq af]8{, sDkgL /lhi6«f/sf] sfof{nosf ;fy}
g]kfn :6s PS:r]Gh ln=, cfGtl/s tyf afXo n]vf kl/Ifs / cGo k|ToIf jf ck|ToIf ;xof]u k'¥ofpFb} cfpg' ePsf xfd|f ;xof]uL ;+Dk"0f{
lgsfo tyf dxfg'efjx¿ k|lt xflb{s s[t1tf 1fkg ub}{ eljiodf klg o;} u/L oxfFx¿sf] ;fy kfO{/xg] ljZjf; lnPsf 5f}+ .

cGTodf, a}+ssf] lxtsf] nflu lg/Gt/ lqmofzLn eO{ u|fxsju{sf] ;]jfdf ;+nUg ;Dk"0f{ sd{rf/Lx¿n] o; a}+ssf] k|ult xfl;n ug{sf] nflu
u/]sf] d]xgt / nuglzntfsf] nflu ljz]if wGojfb lbb} o; ;~rfns ;ldlt cfpFbf jif{x?df ;a};Fu o:t} ;xof]usf] ck]Iff /fVb5 .

;~rfns ;ldltsf] tkm{af6

/fh]z pkfWofo
cWoIf
ldlt M @)*!÷)(÷@*

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 28

 ;+:yfut ;'zf;g ;DaGwL jflif{s cg'kfngf k|ltj]bg
-;"rLs[t ;+ul7t ;+:yfx?sf] ;+:yfut ;'zf;g ;DaGwL lgb]{lzsf, @)&$ adf]lhd_

;"rLs[t ;+ul7t ;+:yfsf] gfd dxfnIdL ljsf; a}+s lnld6]8

7]ufgf, Od]n / j]e;fO6 ;lxt cGgk'0f{ cfs]{8–@, b/af/dfu{, sf7df8f}+
Email:info@[Link]
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kmf]g g+= )!–%#^*&!(
k|ltj]bg k]z ul/Psf] cf=j= @)*)÷*!

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

-s_ ;~rfns ;ldltsf] cWoIfsf] gfd tyf lgo'lQm ldlt M >L /fh]z pkfWofo, @)&*÷!!÷!#
-v_ ;+:yfsf] z]o/ ;+/rgf ;DaGwL ljj/0f -;+:yfks, ;j{;fwf/0f tyf cGo_ M

qm=;+= z]o/ ;+/rgf z]o/ ;+Vof

! ;+:yfks @,!@,&#,&@$÷*%
@ ;j{;fwf/0f @,)$,#(,$^!÷!%
# cGo –
hDdf $,!&,!#,!*^÷–
-u_ ;~rfns ;ldlt ;DaGwL ljj/0f M
kb, tyf
;~rfns af]8{nfO{{
;~rfnsx?sf] gfd k|ltlglwTj lgo'lQm ePsf] uf]klgotfsf]
qm=;+= z]o/ ;+Vof lgo'lQmsf] hfgsf/L
tyf 7]ufgf ePsf] ;d'x ldlt zky lnPsf]
t/Lsf u/fPsf] ldlt
ldlt

%%,*^% -;+:yfks_
! >L /fh]z pkfWofo ;+:yfks @)&*÷!!÷!# @)&*÷!!÷!^ @)&*÷!!÷!%
@#,##@ -;fwf/0f_

%,%^,&^# -;+:yfks_
@ >L ;~ho lu/L ;+:yfks @)&*÷!!÷!# @)&*÷!!÷!^ @)&*÷!!÷!%
!,#^,%$@ -;fwf/0f_
u|f]O· k|f=ln= sf] lgjf{lrt
@,!^% -;+:yfks_
# tk{maf6 >L lbks ;+:yfks @)&*÷!!÷!# @)&*÷!!÷!^ @)&*÷!!÷!%
s'df/ /f}lgof/ !@& -;fwf/0f_

$ >L Zofd ;'Gb/ /m·6f ;j{;fwf/0f #,&@* -;fwf/0f_ @)&*÷!!÷!# @)&*÷!!÷!^ @)&*÷!!÷!%
% >L ?k]Gb| kf}8]n ;j{;fwf/0f $,(%@ -;fwf/0f_ @)&*÷!!÷!# @)&*÷!!÷!^ @)&*÷!!÷!%
^ >L /fx'n cu|jfn ;j{;fwf/0f &&& -;fwf/0f_ @)&*÷!!÷!# @)&*÷!!÷!^ @)&*÷!!÷!%
:jtGq
& >Ldlt clDasf >]i7
;~rfns
gePsf] @)&*÷)#÷@! @)&*÷)#÷@$ dgf]lgt @)&*÷)#÷@)
-3_ ;~rfns ;ldltsf] a}7s

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 29

 ;~rfns ;ldltsf] a}7s ;~rfng ;DaGwL ljj/0f M

a}7ssf] lg0f{odf leGg dt

o; cf=j= df a;]sf] ;~rfns pkl:yt ut cf=j= df a;]sf]
qm=;+= /fvL x:tfIf/ ug{]{
;ldltsf] a}7ssf] ldlt ;~rfnssf] ;+Vof a}7ssf] ldlt
;~rfnssf] ;+Vof
! @)*)÷)$÷!& & 5}g @)&(÷)$÷)^
@ @)*)÷)%÷@@ ^ 5}g @)&(÷)$÷!^
# @)*)÷)%÷@& & 5}g @)&(÷)$÷@)
$ @)*)÷)%÷@( & 5}g @)&(÷)$÷@#
% @)*)÷)^÷@! % 5}g @)&(÷)%÷)*
^ @)*)÷)&÷)# & 5}g @)&(÷)%÷@&
& @)*)÷)&÷@! ^ 5}g @)&(÷)^÷)&
* @)*)÷)*÷)^ & 5}g @)&(÷)^÷@&
( @)*)÷)*÷!% & 5}g @)&(÷)&÷)$
!) @)*)÷)*÷@& % 5}g @)&(÷)&÷@#
!! @)*)÷)(÷)# & 5}g @)&(÷)&÷#)
!@ @)*)÷)(÷)^ & 5}g @)&(÷)*÷!%
!# @)*)÷)(÷!^ & 5}g @)&(÷)(÷)!
!$ @)*)÷)(÷@* & 5}g @)&(÷)(÷)^
!% @)*)÷!)÷!) & 5}g @)&(÷)(÷)&
!^ @)*)÷!)÷@) ^ 5}g @)&(÷)(÷!*
!& @)*)÷!)÷@# -laxfg_ & 5}g @)&(÷)(÷@%
!* @)*)÷!)÷@# -a]n'sf_ & 5}g @)&(÷!)÷)^
!( @)*)÷!!÷)$ ^ 5}g @)&(÷!)÷!#
@) @)*)÷!!÷!* ^ 5}g @)&(÷!)÷@)
@! @)*)÷!@÷)% ^ 5}g @)&(÷!!÷!!
@@ @)*)÷!@÷@# & 5}g @)&(÷!!÷!&
@# @)*!÷)!÷!^ & 5}g @)&(÷!@÷)!
@$ @)*!÷)@÷!# & 5}g @)&(÷!@÷)^
@% @)*!÷)@÷@% ^ 5}g @)&(÷!@÷@#
@^ @)*!÷)#÷)( & 5}g @)*)÷)!÷!)
@& @)*!÷)#÷@% & 5}g @)*)÷)!÷@!
@* @)*)÷)@÷@$
@( @)*)÷)@÷#@
#) @)*)÷)#÷)$
#! @)*)÷)#÷!(
#@ @)*)÷)#÷@$
## @)*)÷)#÷@*
 s'g} ;~rfns ;ldltsf] a}7s cfjZos u0fk'/s ;+Vof gk'uL :ylut ePsf] eP ;f]sf] ljj/0fM gePsf]

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 30

 ;~rfns ;ldltsf] a}7s ;DaGwL cGo ljj/0f M
;+rfns ;ldltsf] a}7sdf ;~rfns jf j}slNsk ;~rfns pkl:yt eP–gePsf] j}slNsk ;~rfns gePsf]
-gePsf] cj:yfdf a}7ssf] ldlt ;lxt sf/0f v'nfpg]_
;+rfns ;ldltsf] a}7sdf pkl:yt ;~rfnsx?, 5nkmn ePsf] ljifo / tt;DaGwdf lg0f{osf] 5'§} clen]v /fv]sf]
ePsf] lg0f{osf] ljj/0f -dfO{Go"6_ sf] 5'§} clen]v /fv] g/fv]sf]
;~rfns ;ldltsf] b'O{ nuftf/ a;]sf] j}7ssf] clwstd cGt/ -lbgdf_ #^ lbg .
;+rfns ;ldltsf] a}7s eQf lgwf{/0f ;DaGwdf a;]sf] jflif{s ;fwf/0f ;efsf] ldlt @)&(÷)(÷#)
cWoIf /m !@,))).—
;~rfns ;ldltsf] k|lt a}7s eQf ?=
;~rfns /m !!,))).—
cf=j=sf] ;+rfns ;ldltsf] s'n a}7s vr{ ?= !(,*%,)))÷–

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

;~rfnssf] cfr/0f ;DaGwdf ;DalGwt ;+:yfsf] cfrf/ ;+lxtf eP÷gePsf]M ePsf]
Psf3/ kl/jf/sf] Ps eGbf a9L ;~rfns eP ;f] ;DaGwL ljj/0f M gePsf]

;~rfnsx?sf] jflif{s ?kdf l;sfO{ tyf k"g{tfhuL sfo{qmd ;DaGwL ljj/0f M

qm=;+= ljifo ldlt ;xefuL ;~rfnssf] ;+Vof Tfflnd ;+rfng ePsf] :yfg
Corporate Governance,
Risk,AML/CFT and Hattiban Himalayan Height Resort,
!= Regulatory compliance @)*)÷)(÷!$ & Pharping Dakshinkali, Kathmandu

k|To]s ;~rfnsn] cfkm" ;~rfnssf] kbdf lgo"Qm jf dgf]gog ePsf] kGw| lbgleq b]xfosf s'/fsf] lnlvt hfgsf/L
u/fPsf]÷gu/fPsf] / gu/fPsf] eP ;f]sf] ljj/0f M
;+:yf;Fu lgh jf lghsf] Psf3/sf] kl/jf/sf] s'g} lsl;dsf] s/f/ u/]sf] jf hfgsf/L u/fPsf]
ug{ nfu]sf] eP ;f] sf] ljj/0f,
lgh jf lghsf] Psf3/sf] kl/jf/sf] s'g} ;b:on] ;+:yf jf ;f] ;+:yfsf] d'Vo hfgsf/L u/fPsf]
jf ;xfos sDkgLdf lnPsf] z]o/ jf l8a]Gr/sf] ljj/0f,
lgh cGo s'g} ;·l7t ;+:yfsf] cfwf/e"t z]o/wgL jf ;~rfns /x]sf] eP AolQmut kmfO{n cg';f/ >L /fh]z
To;sf] ljj/0f, pkfWofosf] ICFCPO df ;+:yfks
z]o/ /x]sf]
lghsf] Psf3/sf] kl/jf/sf] s'g} ;b:o ;+:yfdf kbflwsf/L jf sd{rf/Lsf] kbflwsf/L jf sd{rf/Lsf] x}l;otdf
x}l;otdf sfd ul//x]sf] eP ;f]sf] ljj/0f . g/x]sf]
;~rfnsn] p:t} k|s[ltsf] p2]Zo ePsf] ;"lrs[t ;+:yfsf] ;~rfns, tnaL Hffgsf/L gePsf]
kbflwsf/L, sfo{sf/L k|d'v jf sd{rf/L eO{ sfo{ u/]sf] eP ;f]sf] ljj/0fM
;+rfnsx?nfO{ lgodg lgsfo tyf cGo lgsfox?af6 s'g} sf/jfxL ul/osf] Hffgsf/L gePsf] .
eP ;f]sf] ljj/0fM
#_ ;+:yfsf] hf]lvd Joj:yfkg tyf cfGtl/s lgoGq0f k|0ffnL ;DaGwL ljj/0f
-s_ hf]lvd Joj:yfkgsf] nflu s'g} ;ldlt u7g eP÷gePsf] u7g gePsf] eP ;f]sf] sf/0fM ePsf]
-v_ hf]lvd Joj:yfkg ;ldlt ;DaGwL hfgsf/L M
-c_ ;ldltsf] ;+/rgf -;+of]hs tyf ;b:ox?sf] gfd tyf kb_

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 31

 qm=;+= gfd kb
!= >L ?k]Gb| kf}8]n, ;~rfns ;+of]hs
@= >L lbks /f}lgof/, ;~rfns -n]vfk/LIf0f ;ldltsf ;+of]hs¬_ kb]g ;b:o
#= s]Gb|Lo sfo{;~rfng ljefusf k|d'v ;b:o
$= k|d'v hf]lvd clws[t ;b:o ;lrj
-cf_ ;ldltsf] a}7s ;+Vof M #$
-O_ ;ldltsf] sfo{ ;DaGwL 5f]6f] ljj/0f M
ljBdfg hf]lvd klxrfg tyf Joj:yfkg k|0ffnLsf] kof{Kttf / pko'Qmtfsf ;DaGwdf ;~rfns ;ldltnfO{ hfgsf/L u/fpg]
/ pko'Qm k|0ffnLsf] ljsf;sf nflu ;'emfj lbg] p2]Zon] hf]lvd Joj:yfkg ;ldlt u7g ul/Psf] 5 . ;ldltn] Jofj;flos
ultljlwdf lglxt hf]lvdsf] :t/, hf]lvd axg Ifdtf, hf]lvd Joj:yfkgsf nflu ljsf; u/]sf] /0fgLlt, gLltut Joj:yf /
dfu{bz{gsf] k'g/fjnf]sg tyf kof{Kttf Pjd\ Joj:yfkgaf6 k|fKt x'g] hf]lvd Joj:yfkg k|ltj]bgsf] ljZn]if0f u/L ;~rfns
;ldltdf cfjZos ;'emfj k]z ug]{ ul/Psf] 5 . To:t}, b]zsf] ljBdfg cy{tGqsf] cj:yfsf] sf/0fn] ;+:yfdf kg{;Sg] c;/
sf] ;DaGwdf ;~rfns ;ldltdf /fo ;'emfj k]z ug]{ ul/Psf] 5 .

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

cfGtl/s lgoGq0f k4tLnfO{ Jojl:yt agfpg ;+:yfn] ljleGg sfo{ljwLx? agfO{ nfu' u/]sf] 5 .
-3_ cfGtl/s lgoGq0f k|0ffnLsf] nflu s'g} ;ldlt u7g eP÷gePsf] u7g gePsf] eP ;f]sf] sf/0fM
cfGtl/s lgoGq0f k4tLnfO{ ;'b[9 ug{ ;:yfdf ;+rfns tyf Joj:yfkg :t/Lo ljleGg ;ldltx?sf] u7g ul/Psf] 5 .
-ª_ cfGtl/s lgoGq0f k|0ffnL ;ldlt ;DaGwL ljj/0fM
-c_ ;+rfns :t/Lo ;ldltsf] ;+/rgf -;+of]hs tyf ;b:ox?sf] gfd tyf kb_
!= n]vfk/LIf0f ;ldlt -;~rfns :t/Lo_
qm=;+= Gffd kb
!= >L lbks s'df/ /f}lgof/, ;~rfns ;+of]hs
@= >L /fx'n cu|jfn, ;~rfns ;b:o
#= cfGtl/s n]vf k/LIf0f ljefusf k|d'v ;b:o ;lrj
 ;ldltsf] a}7s ;+Vof M $!
 ;ldltsf] sfo{ ;DaGwL 5f]6f] ljj/0f M
;+:yfsf] ;du| ljQLo cj:yf, cfGtl/s lgoGq0f, n]vfk/LIf0f of]hgf / cfGtl/s n]vfk/LIf0fdf cf}+NofOPsf ljifox?df
cfjlws ?kdf ;dLIff u/L cfjZos ;'wf/sf] nflu Joj:yfkgnfO{ lgb]{zg k|bfg u/]sf] . afx\o n]vfk/LIfsn] k]z u/]sf]
n]vfk/LIf0f k|ltj]bgdf cf}+NofOPsf a'“bf÷s}lkmotx? pk/ ;dLIff u/L ;'wf/fTds sbd rfNg Joj:yfkgnfO{ lgb]{zg k|bfg
ul/Psf] .
@= sd{rf/L ;]jf ;'ljwf ;ldlt -;~rfns :t/Lo_
qm=;+= Gffd kb
! >L clDasf >]i7, ;~rfns ;+of]hs
@ >L lbk]z nD;fn, k|d'v sfo{sf/L clws[t ;b:o
# n]vf, ljQLo tyf sf]if k|d'v ;b:o
$ dfgj ;+zfwg ljefu k|d'v ;b:o ;lrj
 ;ldltsf] a}7s ;+Vof M ^
 ;ldltsf] sfo{ ;DaGwL 5f]6f] ljj/0f M
sd{rf/Lsf] pTkfbsTj a9fpg sd{rf/Lx?sf] ;]jf ;'ljwf j[l4 ug{ sd{rf/L ;]jf ;'ljwf ;DaGwL Joj:yf, @)&% df ;+zf]wg
ul/Psf] . 6\ofn]G6 xG6 tyf gofF egf{ k|lqmofdfkm{t\ sd{rf/Lx?sf] egf{ ul/Psf] .

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 32

 #= ;DklQ z'4Ls/0f lgjf/0f ;daGwL ;ldlt -;~rfns :t/Lo_
qm=;+= Gffd kb
!= >L ;~ho lu/L, ;~rfns ;+of]hs
@ hf]lvd Joj:yfkg ljefu k|d'v ;b:o
#= cg'kfng ljefu k|d'v ;b:o ;lrj
 ;ldltsf] a}7s ;+Vof M *
 ;ldltsf] sfo{ ;DaGwL 5f]6f] ljj/0f M
;DklQ z'4Ls/0f lgjf/0f ;DaGwL ljBdfg sfg"g cg';f/ ;+:yfdf eP u/]sf] sfd sf/jfxLx?sf] ;DaGwdf Joj:yfkgaf6
k|fKt k|ltj]bg pk/ 5nkmn u/L Joj:yfkgnfO{ cfjZos lgb]{zg k|bfg u/]sf] tyf tT;DaGwdf ;+rfns ;ldlt ;dIf /fo
;'emfj ;lxtsf] k|ltj]bg k]z ug]{ u/]sf] .
-cf_ Joj:yfkg:t/Lo ;ldltsf] ;+/rgf -;+of]hs tyf ;b:ox?sf] gfd tyf kb_
!= kbk"lt{ ;ldlt -Joj:yfkg:t/Lo_
qm=;+= Gffd kb
!= >L w|'a/fh ltjf/L , gfoa k|d'v sfo{sf/L clws[t ;+of]hs
@= >L cldt axfb'/ rGb, ;xfos k|d'v sfo{sf/L clws[t ;b:o
#= >L kf/; dgL yknLof, 6«fGh]S;g a}ls· ljefu k|d'v ;b:o
$= >L ljzfn/fh sfsL{, dfgj ;+zfwg ljefu k|d'v ;b:o ;lrj
 ;ldltsf] a}7s ;+Vof M $%
 ;ldltsf] sfo{ ;DaGwL 5f]6f] ljj/0f M l/Qm kb klxrfg, egf{ of]hgf ljsf;, pDd]bjf/sf] ;ldIff, cGt/jftf{÷lnlvt k/LIff
;~rfng, of]Uo sd{rf/L 5gf}6, sd{rf/L egf{ tyf sd{rf/Lx?sf] sfo{;Dkfbg d"Nof°g ;DaGwL Joj:yfkg nufotsf] sfo{ o;
;ldltn] ub}{ cfPsf] 5 .
@= ;DklQ bfloTj Joj:yfkg ;ldlt -Joj:yfkg :t/Lo_
qm=;+= gfd kb
! >L lbk]z nD;fn, k|d'v sfo{sf/L clws[t ;+of]hs
@ >L w|'j/fh ltjf/L, gfoa k|d'v sfo{sf/L clws[t ;b:o
# >L hnhs'df/ clwsf/L, ;xfos k|d'v sfo{sf/L clws[t ;b:o
$ >L cg'h cfrfo{ ,;xfos k|d'v sfo{sf/L clws[t ;b:o
% >L cldt axfb'/ rGb,;xfos k|d'v sfo{sf/L clws[t ;b:o
^ >L ;+ho s'df/ >]i7, shf{ k|d'v ;b:o
& >L a;Gt aS;L, ahf/ tyf Jofkf/ k|jw{g k|d'v ;b:o
* >L /fh' >]i7 , n]vf, ljQLo tyf sf]if sfo{jfxs k|d'v ;b:o ;lrj
 ;ldltsf] a}7s ;+Vof M @@
 ;ldltsf] sfo{ ;DaGwL 5f]6f] ljj/0f M
;DklQ tyf bfloTjsf] plrt Joj:yfkg, t/ntf Joj:yfkg, Aofhb/ d"NofÍg / shf{ tyf lgIf]k kl/jt{gsf] cWoog
tyf cfjZos Joj:yfkg ug]{ u/]sf] 5 . To:t} /fli6«o tyf cGt/fli6«o cfly{s ultljlwsf] ljZn]if0f ul/ a}s+sf]
nufgLx?sf] ;ldIff, nufgL;Fu ;DalGwt plrt lg0f{o, cGt/fn ljZn]if0f tyf t/ntf of]hgfsf] ;ldIff tyf ahf/sf]
dfu cg';f/ gFof ljlto j:t'÷;]jfx?sf] l;kmfl/; ;d]t o; ;ldltn] ub}{ cfPsf] 5 .
#= vl/b ;ldlt -Joj:yfkg :t/Lo_
qm=;+= gfd kb
!= ;xfos k|d'v sfo{sf/L clws[t cWoIf
@= n]vf, ljQLo tyf sf]if k|d'v ;b:o
#= ;fdfGo ;]jf ljefu k|d'v ;b:o ;lrj
 ;ldltsf] a}7s ;+Vof M !^#
 ;ldltsf] sfo{ ;DaGwL 5f]6f] ljj/0f M ;DklQsf] u'0f:t/, d"No tyf cfly{s k|zf;g ljlgodfjnL @)&% df ePsf]
Joj:yf adf]lhd ;+:yfdf vl/b ;DaGwL cfjzos sfo{x? o; ;ldltn] ub}{ cfPsf] 5 .
@# cf}+ jflif{s k|ltj]bg @)*)÷*! 33
 $= cfly{s lgb]{zg ;ldlt
qm=;+= gfd kb
! k|d'v sfo{sf/L clws[t ;+of]hs
@ ;xfos k|d'v sfo{sf/L clws[t ;b:o
#= s]Gb|Lo sfo{ ;~rfng k|d'v ;b:o
$= n]vf, ljQLo tyf sf]if k|d'v ;b:o
%= ;fdfGo ;]jf ljefu k|d'v ;b:o ;lrj
 ;ldltsf] a}7s ;+Vof M *&
 ;ldltsf] sfo{ ;DaGwL 5f]6f] ljj/0f M
o; ;ldltn] ;fdfGo ;]jf ljefun] klxrfg u/]sf] ljleGg cfk"lt{stf{ jf ;]jf k|bfossf] j:t' jf ;]jfsf] u'0f, nfut
k|efjsf/Ltf, bIftf, hf]lvd:t/, tyf ljZj;lgotfsf] d"Nof+sg u/L ;a}eGbf pko'Qm cfk"lt{stf{ jf ;]jf k|bfossf] gfd
l;kmfl/z ub{5 . a:t' jf ;]jfx?sf] k|efjsfl/tf, bIftf / cy{ Joj:yf ;DaGwL dfkb08 k'/f u/L vl/b ePsf] ;'lglZrt
ug{sf nflu o; ;ldlt ;s[o /x]sf] 5 .
-r_ cfly{s k|zf;g ljlgodfjnL eP÷gePsf]M ePsf]
$= ;"rgf tyf hfgsf/L k|jfx ;DaGwL ljj/0f
-s_ ;+:yfn] ;fj{hlgs u/]sf] ;"rgf tyf hfgsf/L k|jfxsf] ljj/0fM
ljifo dfWod ;fj{hlgs u/]sf] ldlt
@)*)÷)(÷)& cGgk'0f{kf]:6 b}lgs
Jfflif{s ;fwf/0f ;efsf] ;"rgf /fli6«o b}lgs klqsf
@)*)÷)(÷!& cleofg b}lgs
ljz]if ;fwf/0f ;efsf] ;"rgf cf=j= @)*)÷)*! df ljz]if ;fwf/0f ;ef ePsf] 5}g .
jflif{s k|ltj]bg /fli6«o b}lgs klqsf @)*)÷)(÷)& cGgk"0f{ kf]i6 b}lgs
k|yd q}df; @)*)÷)&÷!&, sf/f]af/ b}lgs
bf]>f] q}df; @)*)÷!)÷)^, cGgk"0f{ kf]i6 b}lgs
q}dfl;s k|ltj]bg /fli6«o b}lgs klqsf
t]>f] q}df; @)*!÷)!÷)&, cfly{s cleofg b}lgs
rf}yf] q}df; @)*!÷)$÷@!, sf/f]af/ b}lgs
^=$) k|ltzt gub nfef+zdf nfUg] s/ k|of]hgfy{ ;d]t
lwtf]kqsf] d"Nodf k|efj kfg]{ ;+rfns ;ldltsf] ldlt @)*)÷)(÷)# sf] lg0f{o ;f]lx
Kfqfrf/ -t'?Gt}_
d"No ;+j]bgzLn ;"rgf ldltdf g]kfn lwtf]kq af]8{, g]kfn :6s PS;r]Gh tyf
l;=l8=P;=l;= nufPt nfO{ hfgsf/L u/fPsf] .
cGo 5}g
-v_ ;"rgf ;fj{hlgs gu/]sf] jf cGo sf/0fn] lwtf]kq af]8{ tyf cGo lgsfoaf6 sf/jfxLdf k/]sf] eP ;f] ;DaGwL
hfgsf/L M gk/]sf]
-u_ kl5Nnf] aflif{s tyf ljz]if ;fwf/0f ;ef ;DkGg ePsf] ldlt M a}+ssf] @@ cf}+ jflif{s ;fwf/0f ;ef ldlt @)&(÷)(÷@*
df ;DkGg ePsf] tyf ljz]if ;fwf/0f ;ef gePsf] .

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

-s_ sd{rf/Lx?sf] ;+/rgf, kbk"lt{, j[lt ljsfz, tflnd, tna, eQf tyf cGo ;'ljwf, xflh/ / ljbf, cfrf/ ;+lxtf
nufotsf s'/fx? ;d]l6Psf] sd{rf/L ;]jf zt{ ljlgodfjnL÷Joj:yf eP÷gePsf]M ePsf]
-v_ ;f+u7lgs ;+/rgf ;+nUg ug{] M o;};fy ;+nUg /x]sf] 5 .
-u_ pRr Joj:yfkg txsf sd{rf/Lx?sf] gfd, z}lIfs of]Uotf tyf cg'ej ;DaGwL ljj/0f M

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 34

 qm=;+= gfd kb z}lIfs of]Uotf cg'ej
! >L lbk]z nD;fn k|d'v sfo{sf/L clws[t :gftsf]Q/ @^ jif{
@ >L w|'j/fh ltjf/L gfoa k|d'v sfo{sf/L clws[t :gftsf]Q/ @& jif{
# >L hnh s'df/ clwsf/L ;xfos k|d'v sfo{sf/L clws[t :gftsf]Q/ @* jif{
$ >L cldt axfb'/ r+b ;xfos k|d'v sfo{sf/L clws[t :gftsf]Q/ @@ jif{
% >L cg'h cfrfo{ ;xfos k|d'v sfo{sf/L clws[t :gftsf]Q/ !$ jif{

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

;+/rgf cg';f/ sd{rf/L kbk"tL{ ug]{ u/]÷gu/]sf] u/]sf]
gofF sd{rf/Lx?sf] kbk"tL{ ubf{ ckgfPsf] k|s[of o; a}+ssf] sd{rf/L ;]jf ljlgodfjnLdf ePsf] Aoj:yf
adf]lhd k|s[of ckgfO{ lj1fkg k|sflzt u/L jf
6\ofn]G6 xG6 u/L kbk"lt{ ug]{ u/LPsf] .
Joj:yfkg :t/sf sd{rf/Lx?sf] ;+Vof $)
s'n sd{rf/Lsf] ;+Vof *$)
sd{rf/Lx?sf] ;S;];g Knfg eP÷gePsf] ePsf] .
cf=j= sd{rf/Lx?nfO{ lbOPsf] tflnd ;+Vof tflnd ;+Vof %@
tyf ;Ddlnt sd{rf/Lsf] ;+Vof ;lDdlnt sd{rf/L ;+Vof &*&
cf=j= sf] sd{rf/L tflnd vr{ ? *,((!,)%@÷&*
s'n vr{df sd{rf/L vr{sf] k|ltzt !#=)$Ü
s'n sd{rf/L vr{df sd{rf/L tflnd vr{sf] k|ltzt !=@)Ü

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

-s_ n]vf ;DaGwL ljj/0f
;+:yfsf] kl5Nnf] cf=j= sf] ljQLo ljj/0f NFRS cg';f/ tof/ NFRS sf] cfwf/df tof/ ul/Psf] .
u/]÷gu/]sf], gu/]sf] eP ;f]sf] sf/0fM
;~rfns ;ldltaf6 kl5Nnf] ljQLo ljj/0f :jLs[t ePsf] ldlt M
q}dfl;s ljQLo ljj/0f k|sfzg u/]sf] ldlt M k|yd q}df; @)*)÷)&÷!&,sf/f]af/ b}lgs
bf]>f] q}df; @)*)÷!)÷)^, cGgk"0f{ kf]i6 b}lgs
t]>f] q}df; @)*!÷)!÷)&,cfly{s cleofg b}lgs
rf}yf] q}df; @)*!÷)$÷@!, sf/f]af/ b}lgs

clGtd n]vfk/LIf0f ;DkGg ePsf] ldlt M @)*!÷)(÷)!

;fwf/0f ;efaf6 ljQLo ljj/0f :jLs[t ePsf] ldlt M @)*)÷)(÷@*
;+:yfsf] cfGtl/s n]vfk/LIf0f ;DaGwL ljj/0f M
-c_ cfGtl/s ?kdf n]vfk/LIf0f ug{]{ ul/Psf] jf jfXo lj1 -c_ jfXo lj1 lgo'Qm ug{]{ ul/Psf]
lgo'Qm ug{]{ ul/Psf]
-cf_ jfXo lj1 lgo'Qm ul/Psf] eP ;f]sf] ljj/0f -cf_ >L k|lts vgfn P08 Pzf]l;P6\;, rf6{8{
Psfp06]G6\; -xfn dh{/ kl5 lk=P08 la= Pzf]
l;P6\; /x]sf]_

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 35

 -O_ cfGtl/s n]vfk/LIf0f slt cjlwsf] ug{]{ ul/Psf] -q}dfl;s, -O_ q}dfl;s
rf}dfl;s jf cw{aflif{s_

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

qm=;+= gfd kb of]Uotf
;+of]hs tyf
! >L lbks s'df/ /f}lgof/ ;+of]hs :gftsf]Q/
;b:ox?sf] gfd, kb
@ >L /fx'n cu|jfn ;b:o :gftsf]Q/
tyf of]Uotf M
# ljefuLo k|d'v, cfGtl/s n]vf k/LIf0f ljefu ;b:o ;lrj Pl;l;P
a}7s a;]sf] ldlt tyf pkl:yt ;b:o ;+Vof M
qm=;+= ldlt pkl:yt ;b:o ;+Vof
! @)*)÷)$÷!^ #
@ @)*)÷)$÷!* #
# @)*)÷)%÷#! #
$ @)*)÷)^÷)& #
% @)*)÷)^÷!$ #
^ @)*)÷)^÷@! #
& @)*)÷)^÷@% #
* @)*)÷)^÷@( #
( @)*)÷)&÷)@ #
!) @)*)÷)&÷!$ #
!! @)*)÷)&÷@) #
!@ @)*)÷)&÷@@ #
!# @)*)÷)*÷)$ #
!$ @)*)÷)*÷@! #
!% @)*)÷)*÷@$ #
!^ @)*)÷)(÷)@ #
!& @)*)÷)(÷)$ #
!* @)*)÷)(÷!^ #
!( @)*)÷)(÷!& #
@) @)*)÷!)÷)# #
@! @)*)÷!)÷)& #
@@ @)*)÷!)÷!& #
@# @)*)÷!)÷@@ #
@$ @)*)÷!)÷@% #
@% @)*)÷!!÷)# @
@^ @)*)÷!!÷!& #
@& @)*)÷!!÷@@ #
@* @)*)÷!!÷#) #
@( @)*)÷!@÷@) #
#) @)*!÷)!÷!) #
#! @)*!÷)!÷!$ #
#@ @)*!÷)!÷!& #
## @)*!÷)!÷@) #

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 36

 #$ @)*!÷)@÷!! #
#% @)*!÷)@÷#! #
#^ @)*!÷)@÷#@ #
#& @)*!÷)#÷)^ #
#* @)*!÷)#÷!@ #
#( @)*!÷)#÷@% #
$) @)*!÷)#÷@& #
$! @)*!÷)#÷#! #
k|lt a}7s eQf ?= M ;+of]hs– ?= !!,)))÷–
;b:o– ?= !),)))÷–
n]vfk/LIf0f ;ldltn] cfgf]] sfd sf/jfxLsf] k|ltj]bg ;~rfns ;ldltdf k]z u/]sf] ldltM
n]vfk/LIf0f ;ldltsf] a}7saf6 ePsf] k|To]s lg0f{osf] k|ltj]bg ;~rfns ;ldltdf k|:t't ug{]{ ul/Psf] .

&_ cGo ljj/0f

;+:yfn] ;~rfns tyf lghsf] Psf3/sf] kl/jf/sf] ljQLo :jfy{ ePsf] JolQm, a}Í tyf ljQLo
;+:yfaf6 C0f jf ;fk6L jf cGo s'g} ?kdf /sd lnP÷glnPsf] glnPsf]
k|rlnt sfg"g adf]lhd sDkgLsf] ;+rfns, z]o/wgL, sd{rf/L, ;Nnfxsf/, k/fdz{bftfsf] gu/]sf]
x}l;otdf kfpg] ;'ljwf jf nfe afx]s ;"lrs[t ;·l7t ;+:yfsf] ljQLo :jfy{ ePsf] s'g} JolQm, kmd{,
sDkgL, sd{rf/L, ;Nnfxsf/ jf k/fdz{bftfn] ;+:yfsf] s'g} ;DklQ s'g} lsl;dn] ef]urng u/]÷gu/]sf]
lgodsf/L lgsfon] Ohfhtkq hf/L ubf{ tf]s]sf] zt{x?sf] kfngf eP÷gePsf] ePsf]
lgodsf/L lgsfon] ;+:yfsf] lgodg lg/LIf0f jf ;'k/Lj]If0f ubf{ ;+:yfnfO{ lbOPsf] lgb]{zg ePsf]
kfngf eP÷gePsf]
;+:yf jf ;~rfns lj?4 cbfntdf s'g} d'2f rln/x]sf] eP ;f]sf] ljj/0f
a}+ssf ;~rfnsx? lj?4 o; a}+ssf] sfd sf/jfxLsf ;DjGwdf s'g} d'2f rln/x]sf] hfgsf/L gePsf] . o; a}+s kIf ljkIf eO{
@)*!÷)#÷#! ;Dd lgDg cbfntdf ljleGg d'2fx? rln/x]sf 5g\ .
qm=;+= cbfntsf] Gffd d'2f ;+Vof
! ;jf]{Rr cbfnt !)
@ pRr cbfnt !
# lhNnf cbfnt -pkTosf leq_ !!
$ C0f c;'ln Gofoflws/0f $
% lhNnf cbfnt -pkTosf aflx/_ !#

kl/kfng clws[tsf] gfd M >L ;Gtf]if s'df/ uf}td
Kfb M jl/i7 k|aGws
ldlt M @)*!÷)( ÷)#
;+:yfsf] 5fk M
k|ltj]bg ;~rfns ;ldltaf6 :jLs[t ldlt M @)*!÷)(÷ )%

n]vf k/LIfsaf6 k|dfl0ft

l;=P= ls/0f 8+uf]n
h]=la=/fhe08f/L P08 l8ljG;
rf6{8{ Psfp06]G6\;
ldlt M @)*!÷)( ÷ )%
n]vfk/LIfssf] 5fk M

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 37

 lwtf]kq btf{ tyf lgisfzg lgodfjnL @)&# sf] lgod
@^-@_ cg';'lr !% ;“u ;DalGwt yk ljj/0fx¿M

!= ;~rfns ;ldltsf] k|ltj]bg

o;} jflif{s k|ltj]bgdf ;+nUg ul/Psf] .

@= n]vfk/LIfssf] k|ltj]bg
o;} jflif{s k|ltj]bgdf ;+nUg ul/Psf] .
#= n]vfk/LIf0f ePsf] ljQLo ljj/0f
o;} jflif{s k|ltj]bgdf ;+nUg ul/Psf] .
$= sfg"gL sf/jfxL ;DjGwL ljj/0f M
-s_ q}dfl;s cjlwdf ;+ul7t ;+:yfn] jf ;+:yfsf] lj?4 s'g} d'2f bfo/ ePsf] eP M
Jofj;flos sf/f]jf/sf] l;nl;nfdf bfo/ ePsf d'2f jfx]s cGo s'g} d'2f g/x]sf] .
-v_ ;+ul7t ;+:yfsf] ;+:yfks jf ;~rfnsn] jf ;+:yfks jf ;~rfnssf] la?4 k|rlnt lgodsf] cj1f jf
kmf}hbf/L ck/fw u/]sf] ;DjGwdf s'g} d'2f bfo/ u/]sf] jf ePsf] eP M
k|ltj]bg cjlwdf o; ;DaGwdf sDkGfLnfO{{ s'g} ;"rgf tyf hfgsf/L k|fKt gePsf] .
-u_ s'g} ;+:yfks jf ;~rfns lj?4 cfly{s ck/fw u/]sf] ;DjGwdf s'g} d'2f bfo/ ePsf] eP
k|ltj]bg cjlwdf o; ;DaGwdf sDkGfLnfO{{ s'g} ;"rgf tyf hfgsf/L k|fKt gePsf] .
%= ljQLo ;+:yfsf] z]o/ sf/f]jf/ ;DaGwL ljZn]if0f
-s_ lwtf]kq ahf/df ePsf] ;+ul7t ;+:yfsf] z]o/sf] sf/f]jf/ ;DjGwdf Joj:yfkgsf] wf/0ffM
g]kfn lwtf]kq af]8{ / g]kfn :6s Ps;r]Ghsf] ;'kl/j]If0fdf ;~rflnt z]o/ sf/f]jf/sf] d"No dfu / cfk"lt{sf] l;4fGtdf
cfwfl/t x'g] ePsf]n] o; ;DaGwdf sDkgLsf] s'g} wf/0ff g/x]sf] .
-v_ ut aif{sf] k|To]s q}dfl;s cjlwdf a}ssf] z]o/sf] clwstd, Go'gtd / clGtd d"Nosf ;fy} s'n sf/f]jf/
z]o/ ;ª\Vof tyf sf/f]jf/ ;ª\Vof M
cf=j @)*)÷*! df sDkgLsf] z]o/sf] clwstd, Go"gtd, clGtd d"No, sf/f]jf/ ePsf] s'n lbg tyf sf/f]jf/ ;ª\Vofsf]
ljj/0f b]xfo adf]lhd /x]sf] 5 .
@)*) cflZjg @)*) kf}if @)*) r}q @)*! c;f/
ljj/0f
d;fGt d;fGt d;fGt d;fGt
clwstd d"No 370.50 352.00 350.90 362.80
Go"gtd d"No 296.80 292.10 314.90 314.50
clGtd d"No 298.10 341.00 323.90 352.00
s'n sf/f]jf/ ePsf] z]
2,184,568 1,872,899 1,875,212 3,192,788
o/ ;+Vof
s'n sf/f]jf/ lbg 61 49 58 61

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 38

^= ;d:of / r'gf}tL
-s_ cfGtl/s ;d:of tyf r'gf}tL M
 g]kfn /fi6« a}+ssf] lgb]{zg cg'?k Aofhb/ cGt/ sfod ug{{' .
 Zffvf ;~hfn la:tf/ ug{{ r'gf}ltk"0f{ x'g' .
 ;~rfng hf]lvd tyf ;'rgf k|ljlwsf] k|of]uaf6 x'g] hf]lvd Aoj:yfkg r'gf}ltk"0f{ x'g' .
 a}+s af6 k|bfg ul/g] bL3{sfnLg, dWosfnLg, rfn' k"“hL h:tf sf]ifdf cfwfl/t shf{ tyf u}x|sf]ifLo ;]jfx¿ pknJw
u/fpFbf x'g ;Sg] ;Defljt hf]lvdx¿ .
 a9\bf] ;~rfng nfut / hgzlSt Aoj:yfkg .
 a9\bf] k|lt:kwf{sf sf/0f bIf hgzlQmsf] cefj tyf a+}ssf ljBdfg hgzlQmnfO{{ ;d]t Retain ug{]{ r'gf}tL .
 u}/–Aofh cfDbfgL a9fpg r'gf}tL .
 lgIf]k tyf shf{ nufgL Jofh b/df x'g] kl/jt{gaf6 c;/ kg]{ hf]lvdx¿ .
 ;dodf shf{ c;'nL geO pTkGg x'g] cfly{s hf]lvdx¿ .
 Banking Software df k|fljlws u8a8Ln] x'g ;Sg] ;d:of Pjd\ hf]lvd .

-v_ afXo ;d:of tyf r'gf}tL M

 ljZjAofkL dxfdfl/sf] ¿kdf km}lnPsf] sf]le8–!( n] ub{f cGt/fi6«Lo tyf /fi6«Lo cy{tGqdf kg{ uPsf] k|lts'n c;/sf
r'gf}tLx¿ .
 Jofhb/sf] c:jefljs ptf/ r9fa, t/ntf cj:yf / o;sf] gLltut cGof]naf6 plAhg] ahf/ hf]lvd tyf ljQ
Joj:yfkgsf r'gf}tLx? .
 g]kfn /fi6« a}+s tyf g]kfn ;/sf/n] hf/L ug{]{ gLlt, lgb]{zg tyf sfg"gx¿df x'g] kl/jt{gn] pTkGg x'g ;Sg] ;Defljt
hf]lvdaf6 x'g] r'gf}tL .
 ;Lldt nufgL If]qdf ePsf] k|lt:kwf{ .
 nufgL d}qL jftfj/0fsf] cefj .
 ahf/df ;du| cfly{s ultljlwdf ;':ttf cfPsf sf/0f shf{sf] ls:tf tyf kfs]sf] Jofh c;'nLdf ;d:of b]lvPsf] /
To;af6 lgis[o shf{ a9\g'sf ;fy} shf{ gf]S;fgL Joj:yf a9\g hfg] x'Fbf shf{ hf]lvd Joj:yfkg r'gf}tL
 ;"rgf k|ljlwsf If]qdf b]vf k/]sf gof“ lsl;dsf r'gf}tLx?
 b]zsf] cfly{s cj:yfdf cfpg] ptf/ r9fjaf6 pTkGg x'g ;Sg] hf]lvdaf6 x'g] r'gf}tL .
 a}+ls· If]qdf ;do ;dodf x'g] t/ntfsf] ;Df:of, shf{ nufgLsf cj;/x¿ 36\b} hfg' tyf a9\bf] hf]lvdsf] cj:yf .
 Oh/fon xdf;sf] xdnf / ?; o'qm]g cfqmd0fkl5sf] ljZj cy{tGqdf c;/ / To;n] cfly{s j[l4 /f]Sg] / dxFuL a9fpg]
-u_ ;d:of tyf r'gf}tL ;dfwfg ug{{ Aoj:yfkgn] cjnDag u/]sf] /0fgLlt M
 a}+ssf] gLlt, lgod tyf cfGtl/s lgoGq0f k|0ffnL r':t b'?:t /flvPsf] .
 shf{ nufgL k|bfg ubf{ lj:t[t cWoog tyf ljZn]if0f ug{]{ ul/Psf] .
 lgIfksf] nfut, dfgj ;+;fwgsf] vr{ tyf ;~rfng vr{x?df ljQLo ljZn]if0f u/L To; cg'?k sfo{ ul/Psf] .
 b]zsf] a]/f]huf/Lsf] ;d:ofnfO{{ s]xL xb;Dd ;dfwfg ug{{] p2]z\on] s[lif If]qdf nuflgsf] ;Defjgfsf] cWog ul/Psf] .
 a}+ssf] ;du| hf]lvd Joj:yfkgsf] cfwf/e"t kIfx?nfO{{ dha't agfO{ plNnlvt r'gf}ltsf] ;dfwfg ug{]{ ul/Psf] .
 shf{ nufgL k|bfg ubf{ lj:t[t cWoog ug{]{ ul/Psf] .
 eljiodf x'g;Sg] hf]lvdaf6 aRg sd{rf/Lx¿nfO{{ cfjZos tflnd lbg] ul/Psf] .
 cfw'lgs k|ljlw tyf ;km\6j]o/ k|of]u u/L k|ToIf ?kdf u|fxs a}+s ;dIf k|:t't x'ggkg]{ u/L a}+ls· ;'ljwf k|bfg ug{]{ .
 nufgLsf goF“ ;|f]tx¿ klxrfg ug{]{ / ahf/sf] cj:yf cg';f/ Aofhb/ cGt/ sfod ug{]{ .
 shf{ tyf ;fk6 / nufgL v/fa eO{ x'g ;Sg] hf]lvdjf6 aRgsf nflu cfjZos hf]lvd sf]ifsf] Joj:yf ul/Psf] .
@# cf}+ jflif{s k|ltj]bg @)*)÷*! 39
  sd nfutsf] lgIf]k / a[xb ;~hfn dfkm{t Jofkf/ Joj;fo j[l4 ug{]{ p2]Zon] ul/Psf] zfvf lj:tf/ cleofg .
 /]ld6\ofG; k|a4{g .
 sDkgLsf] Banking Software df x'g;Sg] k|fljlws u8a8Laf6 aRg cfjZos Back-up /fVg] ul/Psf] .
 hf]lvd Joj:yfkgdf ;'b[9Ls/0f tyf nufgL Joj:yfkg ug{]{ .
 rfn' ;]jfx¿sf ;fy} gof“ tyf cfsif{s ;]jfx¿sf] ;'?jft ug{]{ .
 To:sf nflu cNksfnLg Pj\d bL3{sfnLg /0fgLtL tyf shf{ nufgLsf] ;'/lIft If]q klxrfg u/L shf{ nufgL tyf Go"g
Aofhb/df lgIf]k kl/rfng ug{'{ .
 ;DklQ tyf bfloTjsf] plrt Aoj:yfkg .
 ;~rfng vr{sf] lgoldt cg'udg Pjd\ ljZn]if0f ug{]{ ul/Psf] .
 gof“ a}+s tyf ljQLo ;+:yfx¿sf] zfvf lj:tf/ ;“u} bIf hgzlQmsf] cefj b]vfk/]sf] kl/k|]Iodf a}+sjf6 To:tf bIf tyf
of]Uo sd{rf/Lx¿sf] jlxu{dgnfO{{ /f]Sg cfjZos gLlt th'{df ul/g]5 .
&= ;+:yfut ;'zf;g
 lgodgsf/L lgsfoaf6 lbOPsf ;'emfj tyf lgb]{zgx? Joj:yfkg dfkm{t sfof{Gjog u/fpg n]vfk/LIf0f ;ldlt ;b}j
lqmofzLn /x]sf] 5 .
 a}+ssf] ;du| hf]lvd Joj:yfkg sfo{nfO{{ dha't kfg{, jt{dfg kl/k|]Iodf ;du| ahf/df b]vfk/]sf] ;'rgf k|ljlw;+u
;DaGwLt hf]lvd ljZn]if0f ul/ Joj:yfkg ug{{, ;~rfng hf]lvd sd ug{{ tyf cfGtl/s k|lj|mofx?nfO{{ Jojl:yt ug{{
hf]lvDf Joj:Yffkg ;ldlt u7g Ufl/Psf] .
 g]=/f=a}+s tyf cGo lgodg lgsfoaf6 hf/L u/LPsf] lgb]{zg, kl/kqsf] k'0f{ kl/kfngf ug{]{ ul/Psf] .
 sDkgLsf] cfGtl/s lgoGq0f k|0ffnLnfO{{ Aojl:yt ug{{ cfGtl/s n]vfk/LIfs lgo'Qm ug{'{sf] ;fy} n]vfk/LIf0f ljefunfO{{
;d]t u7g ul/Psf] .
 sDkgLsf] cfjZostfcg';f/ ljleGg ;ldltx¿ u7g ul/Psf] .
 ;~rfns ;ldltsf] a}7s / ljleGg ;ldltx/msf] a}7s, Aoj:yfkg ;ldltsf] a}7s lgoldt ¿kdf x'g] u/]sf] .
 sDkgLdf ;+:yfut ;'zf;g sfod /fVg ;~rfns ;ldlt tyf Aoj:yfkg sl6a4 /x]sf] .
 ;DklQ tyf bfloTj / hf]lvd Aoj:yfkgnfO{{ s8fO{sf ;fy kfngf ug{]{ ul/Psf] .
 Corporate Governance policy ;~rfns ;ldltaf6 kfl/t eO nfu' u/]sf] .

*= lwtf]kq lgisfzg lgb]{lzsf @)^% sf] bkmf @* cg';f/ ljj/0fkqdf k|If]k0f ul/Psf ljj/0fx/m dWo] aL; k|ltzt
jf ;f] eGbf a9Ln] km/s k/]sf ljj/0fx/m M
• o;} k|ltj]bgdf ;+nUg /x]sf] .
(= lgod @^ sf] pklgod -%_ ;+u ;DalGwt ljz]if 36gf jf kl/l:ylt ;DaGwL ljj/0f
 o; k|sf/sf] ljz]if 36gf jf kl/l:ylt gePsf] .

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 40

 lwtf]kq btf{ tyf lgisfzg lgodfjnL @)&# sf] lgod @^-@_
cg';'lr !% ;Fu ;DalGwt yk ljj/0fx¿M
cg'';'rL v

1. ;~rfns ;ldltsf] k|ltj]bg

o;} jflif{s k|ltj]bgdf ;+nUg ul/Psf] .

2. n]vfk/LIfssf] k|ltj]bg
o;} jflif{s k|ltj]bgdf ;+nUg ul/Psf] .

3. n]vfk/LIf0f ePsf] ljQLo ljj/0f

o;} jflif{s k|ltj]bgdf ;+nUg ul/Psf] .

4. sfg"gL sf/jfxL ;DjGwL ljj/0f M

-s_ q}dfl;s cjlwdf ;+ul7t ;+:yfn] jf ;+:yfsf] lj?4 s'g} d'2f bfo/ ePsf] eP M
Jofj;flos sf/f]jf/sf] l;nl;nfdf bfo/ ePsf d'2f jfx]s cGo s'g} d'2f g/x]sf] .

-v_ ;+ul7t ;+:yfsf] ;+:yfks jf ;+rfnsn] jf ;+:yfks jf ;+rfnssf] la?4 k|rlnt lgodsf] cj1f jf kmf}hbf/L ck/fw u/]sf]
;DjGwdf s'g} d'2f bfo/ u/]sf] jf ePsf] eP M
k|ltj]bg cjlwdf o; ;DaGwdf sDkGfLnfO{ s'g} ;"rgf tyf hfgsf/L k|fKt gePsf] .

-u_ s'g} ;+:yfks jf ;+rfns lj?4 cfly{s ck/fw u/]sf] ;DjGwdf s'g} d'2f bfo/ ePsf] eP
k|ltj]bg cjlwdf o; ;DaGwdf sDkGfLnfO{ s'g} ;"rgf tyf hfgsf/L k|fKt gePsf] .

5. ljQLo ;+:yfsf] z]o/ sf/f]jf/ ;DaGwL ljZn]if0f

-s_ lwtf]kq ahf/df ePsf] ;+ul7t ;+:yfsf] z]o/sf] sf/f]jf/ ;DjGwdf Joj:yfkgsf] wf/0ffM
g]kfn lwtf]kq af]8{ / g]kfn :6s Ps;r]Ghsf] ;'kl/j]If0fdf ;~rflnt z]o/ sf/f]jf/sf] d"No dfu / cfk"lt{sf] l;4fGtdf cfwfl/t
x'g] ePsf]n] o; ;DaGwdf sDkgLsf] s'g} wf/0ff g/x]sf] .

-v_ ut aif{sf] k|To]s q}dfl;s cjlwdf a}ssf] z]o/sf] clwstd, Go'gtd / clGtd d"Nosf ;fy} s'n sf/f]jf/ z]o/ ;ª\Vof tyf sf/f]
jf/ ;ª\Vof M
cf=j @)*)÷*! df sDkgLsf] z]o/sf] clwstd, Go"gtd, clGtd d"No, sf/f]jf/ ePsf] s'n lbg tyf sf/f]jf/ ;ª\Vofsf] ljj/0f
b]xfo adf]lhd /x]sf] 5 .

@)*) cflZjg @)*) kf}if @)*) r}q @)*! c;f/

ljj/0f
d;fGt d;fGt d;fGt d;fGt
clwstd d"No #&)=%) #%@=)) #%)=() #^@=*)

Go"gtd d"No @(^=*) @(@=!) #!$=() #!$=%)

clGtd d"No @(*=!) #$!=)) #@#=() #%@=))

s'n sf/f]jf/ ePsf] z]o/ ;+Vof @,!*$,%^* !,*&@,*(( !,*&%,@!@ #,!(@,&**

s'n sf/f]jf/ lbg ^! $( %* ^!

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 41

6. ;d:of / r'gf}tL
-s_ cfGtl/s ;d:of tyf r'gf}tL M
 g]kfn /fi6« a}+ssf] lgb]{zg cg'?k Aofhb/ cGt/ sfod ug{'
 Zffvf ;~hfn la:tf/ ug{ r'gf}ltk"0f{ x'g'
 ;~rfng hf]lvd tyf ;'rgf k|ljlwsf] k|of]uaf6 x'g] hf]lvd Aoj:yfkg r'gf}ltk"0f{ x'g'
 a}+s af6 k|bfg ul/g] bL3{sfnLg, dWosfnLg, rfn' k'FhL h:tf sf]ifdf cfwfl/t shf{ tyf
u}x|sf]ifLo ;]jfx¿ pknJw u/fpFbf x'g ;Sg] ;Defljt hf]lvdx¿,
 a9\bf] ;~rfng nfut / hgzlSt Aoj:yfkg,
 a9\bf] k|lt:kwf{sf sf/0f bIf hgzlQmsf] cefj tyf a+}ssf ljBdfg hgzlQmnfO{ ;d]t Retain ug]{ r'gf}tL,
 u}/–Aofh cfDbfgL a9fpg r'gf}tL
 lgIf]k tyf shf{ nufgL Jofh b/df x'g] kl/jt{gaf6 c;/ kg]{ hf]lvdx¿,
 ;dodf shf{ c;'nL ge} pTkGg x'g] cfly{s hf]lvdx¿,
 Banking Sofware df k|fljlws u8a8Ln] x'g ;Sg] ;d:of Pa\d hf]lvd

-v_ afXo ;d:of tyf r'gf}tL M

 ljZjAofkL dxfdfl/sf] ¿kdf km}lnPsf] sf]le8–!(n] ub{f cGt/fi6«Lo tyf /fi6«Lo cy{tGqdf kg{ uPsf] k|lts'n c;/sf r'gf}
tLx¿
 Jofhb/sf] c:jefljs ptf/r9fa, t/ntf cj:yf / o;sf] gLltut cGof]naf6 plAhg] ahf/
hf]lvd tyf ljQ Joj:yfkgsf r'gf}tLx?
 g]kfn /fi6« a}+styf g]kfn ;/sf/n] hf/L ug]{ gLlt, lgb]{zg tyf sfg"gx¿df x'g] kl/jt{gn] pTkGg x'g ;Sg] ;Defljt
hf]lvdaf6 x'g] r'gf}tL,
 ;Lldt nufgL If]qdf ePsf] k|lt:kwf{,
 nufgL d}qL jftfj/0fsf] cefj,
 ahf/df ;du| cfly{s ultljlwdf ;':ttf cfPsf sf/0f shf{sf] ls:tf tyf kfs]sf] Jofh c;'nLdf ;d:of b]lvPsf] / To;af6
lgis[o shf{ a9\g'sf ;fy} shf{ gf]S;fgL Joj:yf a9\g hfg] x'Fbf shf{ hf]lvd Joj:yfkg r'gf}tL
 ;"rgf k|ljlwsf If]qdf b]vf k/]sf gofF lsl;dsf r'gf}tLx?
 b]zsf] cfly{s cj:yfdf cfpg] ptf/r9fjaf6 pTkGg x'g ;Sg] hf]lvdaf6 x'g] r'gf}tL,
 a}+lsË If]qdf ;do ;dodf x'g] t/ntfsf] ;Df:of, shf{ nufgLsf cj;/x¿ 36\b} hfg' tyf a9\bf] hf]lvdsf] cj:yf,
 Oh/fon xdf;sf] xdnf / ?; o'qm]g cfqmd0fkl5sf] ljZj cy{tGqdf c;/ / To;n] cfly{s j[l4 /f]Sg] / dxFuL a9fpg]

-u_ ;d:of tyf r'gf}tL ;dfwfg ug{ Aoj:yfkgn] cjnDag u/]sf] /0fgLlt M
 a}+ssf] gLlt, lgod tyf cfGtl/s lgoGq0f k|0ffnL r':t b'?:t /flvPsf],
 shf{ nufgL k|bfg ubf{ lj:t[t cWoog tyf ljZn]if0f ug]{ ul/Psf],
 lgIfksf] nfut, dfgj ;+;fwgsf] vr{ tyf ;~rfng vr{x?df ljlQo ljZn]if0f u/L To; cg'?k sfo{ ul/Psf]
 b]zsf] a]/f]huf/Lsf] ;d:ofnfO{ s]xL xb;Dd ;dfwfg ug{] p2]z\on] s[lif If]qdf nuflgsf] ;Defjgfsf] cWog ul/Psf]
 a}+ssf] ;du| hf]lvd Joj:yfkgsf] cfwf/e"t kIfx?nfO{ dha't agfO{ plNnlvt r'gf}ltsf] ;dfwfg ug]{ ul/Psf]
 shf{ nufgL k|bfg ubf{ lj:t[t cWoog ug]{ ul/Psf
 eljiodf x'g ;Sg] hf]lvdaf6 aRg sd{rf/Lx¿nfO{ cfjZos tflnd lbg] ul/Psf]
 cfw'lgs k|ljlw tyf ;ˆ6j]o/ k|of]u u/L k|ToIf ?kdf u|fxs a}+s ;dIf k|:t't x'g gkg]{ u/L a}+lsË ;'ljwf k|bfg ug]{
 nufgLsf gofF ;|f]tx¿ klxrfg ug]{ / ahf/sf] cj:yf cg';f/ Aofhb/ cGt/ sfod ug]{,
 shf{ tyf ;fk6 / nufgL v/fa eO{ x'g ;Sg] hf]lvdjf6 aRgsf nflu cfjZos hf]lvd sf]ifsf] Joj:yf ul/Psf
 sd nfutsf] lgIf]k / a[xb ;~hfn dfkm{t Jofkf/ Joj;fo j[l4 ug]{ p2]Zon] ul/Psf] zfvf lj:tf/ cleofg,
 /]ld6\ofG; k|a4{g,
 sDkgLsf] Banking Software df x'g ;Sg] k|fljlws u8a8Laf6 aRg cfjZos Back-up /fVg] ul/Psf],
 hf]lvd Joj:yfkgdf ;'b[9Ls/0f tyf nufgL Joj:yfkg ug]{,
 rfn' ;]jfx¿sf ;fy} gofF+ tyf cfsif{s ;]jfx¿sf] ;'?jft ug]{,

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 42

  To:sf nflu cNksfnLg Pj\d bL3{sfnLg /0fgLtL tyf shf{ nufgLsf] ;'/lIft If]q klxrfg u/L shf{ nufgL tyf Go"g Aofhb/
df lgIf]k kl/rfng ug'{,
 ;DklQ tyf bfloTjsf] plrt Aoj:yfkg,
 ;~rfng vr{sf] lgoldt cg'udg Pjd\ ljZn]if0f ug]{ ul/Psf],
 gofF+ a}+s tyf ljQLo ;+:yfx¿sf] zfvf lj:tf/ ;F+u} bIf hgzlQmsf] cefj b]vfk/]sf] kl/k|]Iodf a}+s jf6 To:tf bIf tyf
of]Uo sd{rf/Lx¿sf] jlxu{dgnfO{ /f]Sg cfjZos gLlt th'{df ul/g]5 .

7. ;+:yfut ;'zf;g
 lgodgsf/L lgsfoaf6 lbOPsf ;'emfj tyf lgb]{zgx? Joj:yfkg dfkm{t sfof{Gjog u/fpg
n]vfk/LIf0f ;ldlt ;b}j lqmofzLn /x]sf] 5
 a}+ssf] ;du| hf]lvd Joj:yfkg sfo{nfO{ dha't kfg{, jt{dfg kl/k|]Iodf ;du| ahf/df b]vfk/]sf] ;'rgf k|ljlw;+u ;DaGwLt
hf]lvd ljZn]if0f ul/ Joj:yfkg ug{, ;~rfng hf]lvd sd ug{ tyf cfGtl/s k|lj|mofx?nfO{ Jojl:yt ug{ hf]lvDf Joj:YffKfGf
;ldlt u7Gf Ufl/Psf]
 Gf]=/f=a}+s tyf cGo lgodg lgsfoaf6 hf/L u/LPsf] lgb]{zg, kl/kqsf] k'0f{ kl/kfngf ug]{ ul/Psf],
 sDkgLsf] cfGtl/s lgoGq0f k|0ffnLnfO{ Aojl:yt ug{ cfGtl/s n]vfk/LIfs lgo'Qm ug'{sf] ;fy}
n]vfk/LIf0f ljefunfO{ ;d]t u7g ul/Psf],
 sDkgLsf] cfjZostfcg';f/ ljleGg ;ldltx¿ u7g ul/Psf],
 ;~rfns ;ldltsf] a}7s / ljleGg ;ldltx/msf] a}7s, Aoj:yfkg ;ldltsf] a}7s lgoldt ¿kdf x'g] u/]sf],
 sDkgLdf ;+:yfut ;'zf;g sfod /fVg ;~rfns ;ldlt tyf Aoj:yfkg sl6a4 /x]sf],
 ;DklQ tyf bfloTj / hf]lvd Aoj:yfkgnfO{ s8fOsf ;fy kfngf ug]{ ul/Psf],
 Corporate Governance policy ;~rfns ;ldltaf6 kfl/t eO nfu' u/]sf]

8. lwtf]kq lgisfzg lgb]{lzsf @)^% sf] bkmf @* cg';f/ ljj/0fkqdf k|If]k0f ul/Psf ljj/0fx/m dWo] aL; k|ltzt jf ;f] eGbf
a9Ln] km/s k/]sf ljj/0fx/m M
o;} k|ltj]bgdf ;+nUg /x]sf] .

9. lgod @^ sf] pklgod -%_ ;+u ;DalGwt ljz]if 36gf jf kl/l:ylt ;DaGwL ljj/0f
o; k|sf/sf] ljz]if 36gf jf kl/l:ylt gePsf] .

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 43

 sDkgL P]g @)^# sf] bkmf !)( pkbkmf $ adf]lhdsf] cltl/Qm ljj/0f
cg'';'rL v
1. ljut jif{sf] sf/f]af/sf] l;+xfjnf]sg M
;~rfns ;ldltsf] k|ltj]bgdf lj:t[t ?kdf pNn]v ul/Psf] 5 .

2. /fli6«o tyf cGt/f{li6«o kl/l:yltaf6 sDkgLsf] sf/f]af/nfO{ s'g} c;/ k/]sf] eP ;f] c;/
;~rfns ;ldltsf] k|ltj]bgdf lj:t[t ?mkdf pNn]v ul/Psf] 5 .

3. k|ltj]bg tof/ ePsf] ldlt;Dd rfn" jif{sf] pknlAw / eljiodf ug'{ kg]{ s'/fsf] ;DaGwdf ;~rfns ;ldltsf] wf/0ff M
k|ltj]bg tof/ ePsf] ldlt ;Dd rfn' cfly{s aif{sf] pknlAw / eljiodf ug'{ kg]{ s'/fsf] ;DaGwdf ;+rfns ;ldltsf] wf/0ff o;
cfly{s aif{sf] klxnf] # dlxgf ;Dd a}+s sf] sf/f]jf/ l:ylt lgDg adf]lhd ePsf] cjut u/fpFb5' .

l;=g+ zLif{s @)*! c;f]h d;fGt ;Dd
! lgIf]k bfloTj %#,^^%,&(!,*&@
@ shf{ tyf ;fk6L -s'n_ $%,*)$,)(&,@*@
a}+ssf] pQ/f]Q/ k|ultsf nflu eljiodf a}+s n] ug'{ kg]{ sfdsf] ;DjGwdf ;~rfns ;ldltsf] wf/0ff ;~rfns ;ldltsf]
k|ltj]bgdf lj:t[t ?kdf pNn]v ul/Psf] 5 .

4. sDkgLsf] cf}Bf]lus jf Jofj;flos ;DaGw M

sDkgLn] cfkm\gf] sf/f]jf/;Fu ;DalGwt u|fxsx?, Jofj;flos Pj+ cf}Bf]lus k|lti7fg, ;ª\3 ;+:yfx? tyf ljleGg lgsfox?;Fu
;'dw'/ tyf Jofj;flos ;DaGw sfod ub}{ cfPsf] 5 . of] a}+s 8]enkd]06 a}+s;{ P;f]lzo;g, g]kfn pBf]u afl0fHo dxf;+3sf]
;b:o /x]sf] 5 . sDkgLsf] cf}Bf]lus, Jofj;flos Pj+ ;fdflhs ;DaGwx¿ cfufdL lbgdf c´} lj:tf/ ub}{ nfg] / o;nfO{ cfˆgf]
lxt k|j4{g / sf/f]af/ lj:tf/sf] nflu ;d]t pkof]u ul/g]5 .

5. ;~rfns ;ldltdf ePsf] x]/km]/ / ;f]sf] sf/0f ;~rfnsM

o; ;DaGwdf ;~rfns ;ldltsf] k|ltj]bgdf pNn]v ul/Psf] 5 .

6. sf/f]af/nfO{ c;/ kfg]{ d'Vo s'/fx¿ M

o; ;DaGwdf ;~rfns ;ldltsf] k|ltj]bgdf pNn]v ul/Psf] 5 .

7. n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP ;f] pk/ ;~rfns ;ldltsf] k|ltlqmof
o; ;DaGwdf ;~rfns ;ldltsf] k|ltj]bgdf pNn]v ul/Psf] 5 . a}+s sf] cf=j=@)*)÷*! sf] ljQLo ljj/0f g]kfn /fi6« a}+s af6
ldlt @)*!/)(/)! df :jLs[t x'+Fbf lbOPsf] lgb]{zg o;} k|ltj]bgsf] kl5Nnf] k[i7df ;dfj]z ul/Psf] 5 .

8. nfef+z afF8kmfF8 ug{ l;kmfl/; ul/Psf] /sd M

o; ;DaGwdf ;~rfns ;ldltsf] k|ltj]bgdf pNn]v ul/Psf] 5 .
9. z]o/ hkmt ePsf] eP hkmt ePsf] z]o/ ;+Vof, To:tf] z]o/sf] clÍt d"No, To:tf] z]o/ hkmt x'g'eGbf cufj} ;f] afkt sDkgLn]
k|fKt u/]sf] hDdf /sd / To:tf] z]o/ hkmt ePkl5 ;f] z]o/ laqmL u/L sDkgLn] k|fKt u/]sf] /sd tyf hkmt ePsf] z]o/afkt
/sd lkmtf{ u/]sf] eP ;f]sf] ljj/0f M
k|ltj]bgsf] cjlwdf z]o/ hkmt ul/Psf] 5}g .

10. ljut cfly{s jif{df sDkgL / o;sf] ;xfos sDkgLsf] sf/f]af/sf] k|ult / ;f] cfly{s jif{sf] cGtdf /x]sf] l:yltsf] k'g/fjnf]sg M
sDkgLn] u/]sf] k|ultsf af/]df o;} k|ltj]bgsf] ljleGg a'F+bfx¿df k|:t't ul/;s]sf 5f}F . sDkgLsf] s'g} klg ;xfos sDkgL /x]
sf] 5}g .

11. sDkgL tyf To;sf] ;xfos sDkgLn] cfly{s jif{df ;DkGg u/]sf] k|d'v sf/f]af/x? / ;f] cjlwdf sDkgLsf] sf/f]af/df cfPsf]
s'g} dxTjk"0f{ kl/jt{gM
cf=j @)*)÷*! sf] cGtdf a}+sn] ;DkGg u/]sf] k|d'v sf/f]af/ / sf/f]af/df cfPsf] kl/jt{g ;+nUg jf;nft, gfkmf÷gf]S;fg
lx;fa, gub k|afx ljj/0f tyf n]vf ;DaGwL ljj/0fn] k|i6 kfb{5g\ .
12. ljut cfly{s jif{df sDkgLsf] cfwf/e"t z]o/wgLx?n] sDkgLnfO{ pknAw u/fPsf] hfgsf/L
@# cf}+ jflif{s k|ltj]bg @)*)÷*! 44
 o:tf] s'g} hfgsf/L k|fKt gePsf] ;fy} cfwf/e"t z]o/wgLx?sf] ljj/0f k5fl8 k[i7df pNn]v ul/Psf] 5 .

13. ljut cfly{s jif{df sDkgLsf ;~rfns tyf kbflwsf/Lx¿n] lnPsf] z]o/sf] :jfldTjsf] ljj/0f / sDkgLsf] z]o/ sf/f]af/df
lghx¿ ;+nUg /x]sf] eP ;f] ;DaGwdf lghx¿af6 sDkgLn] k|fKt u/]sf] hfgsf/L M
;~rfnsx/mn] lnPsf] z]o/ :jfldTjsf] ljj/0f lgDg adf]lhd /x]sf] 5 . z]o/ sf/]faf/df ;~rfns tyf Aoj:yfkg ;+nUg
5}gg\ . sd{rf/Lx/mnfO{ 5'§fOPsf] z]o/ afx]s kbflwsf/Ln] o; sDkgLsf] z]o/ lnPsf 5}gg\ .

;~rfnsx?sf] gfd 7]ufgf k|ltlglwTj ePsf] ;d'x z]o/ ;+Vof ;d'x

%%,*^% ;+:yfks
>L /fh]z pkfWofo Rf08f]n, sf7df8f}F} ;+:yfks
@#,##@ ;fwf/0f
%,%^,&^# ;+:yfks
>L ;~ho lu/L aL/u+h !@, k;f{ ;+:yfks
!,#^,%$@ ;fwf/0f
>L lbks s'df/ /f}lgof/ @,!^% ;+:yfks
;+:yfks
-u|f]OË k|f=ln=sf] tkm{af6_ !@& ;fwf/0f
>L Zofd ;'Gb/ /mË6f k;f{ $, la/u+h ;j{;fwf/0f #,&@* ;fwf/0f
>L ?k]Gb| kf}8]n lstL{k'/ !,sf7df8f}F} ;j{;fwf/0f $,(%@ ;fwf/0f
>L /fx'n cu|jfn l;4fy{gu/ $, ?kGb]xL ;j{;fwf/0f &&& ;fwf/0f
>LdtL clDasf >]i7 9f]nflx6L, nlntk'/ :jtGq ;+rfns gePsf]

14. ljut cfly{s jif{df sDkgL;Fu ;DalGwt ;Demf}tfx?df s'g} ;~rfns tyf lghsf] glhssf] gft]bf/sf] JolQmut :jfy{sf] af/]df
pknAw u/fOPsf] hfgsf/Lsf] Joxf]/f M
o:tf] s'g} sf/f]af/sf af/]df hfgsf/L k|fKt gePsf] .

15. sDkgLn] cfˆgf] z]o/ cfkm}n] vl/b u/]sf] eP To;/L cfˆgf] z]o/ vl/b ug'{sf] sf/0f, To:tf] z]o/sf] ;ª\Vof / clÍt d"No tyf
To;/L z]o/ vl/b u/]afkt sDkgLn] e'QmfgL u/]sf] /sd M
sDkgLn] cfkm\gf] z]o/ cfkm}n] vl/b u/]sf] 5}g .

16. cfGtl/s lgoGq0f k|0ffnL eP jf gePsf] / ePsf] eP ;f]sf] lj:t[t ljj/0f

o; ;DaGwdf ;~rfns ;ldltsf] k|ltj]bgdf lj:t[t ljj/0f pNn]v ul/Psf] 5 .

17. ljut cfly{s jif{sf] s'n Joj:yfkg vr{sf] ljj/0fM

a}+ssf] cfly{s jif{ @)*)÷*! sf] sd{rf/L vr{ -sd{rf/L af]g; ;d]t_ ?= &!(,$#@,^@( / sfof{no ;+rfng vr{ ?= $#@,!)#,$&(
u/L s'n Joj:yfkg vr{ ?= !,!%!,%#^,!)* /x]sf] 5 . a}+ssf] s'n Joj:yfkg vr{sf] lj:t[t ljj/0f a}+ssf] cfly{s ljj/0fsf]
cg';"rL $=#^, $=#& / $=#* df pNn]v ul/Psf] 5 .

18. n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL, lghx?n] k|fKt u/]sf] kfl/>lds, eQf tyf ;'ljwf, ;f] ;ldltn] u/]sf] sfd sf/afxLsf]
ljj/0f / ;f] ;ldltn] s'g} ;'emfj lbPsf] eP ;f]sf] ljj/0fM
b]xfo adf]lhdsf kbflwsf/L /x]sf] n]vfk/LIf0f ;ldlt lqmofzLn /x]sf] 5 .
Gffd kb
lbks s'df/ /f}lgof/ ;+rfns ;+of]hs
/fx'n cu|jfn ;+rfns ;b:o
cflzif clwsf/L cfGtl/s n]vfk/LIf0f ljefuLo k|d'v ;b:o ;lrj

kfl/>lds M ;ldltsf] ;+of]hsnfO{ ¿= !!,))) / ;b:onfO{ ¿=!),))) eQf dfq k|bfg ul/Psf] / ;f] afx]s cGo s'g} klg ;'lawf
k|bfg ul/Psf] 5}g . cfGtl/s n]vfk/LIf0fsf] sfo{ ug]{ ;b:o ;lrjnfO{ eQf tyf s'g} ;'lawf k|bfg ul/Psf] 5}g .

;'emfjM ;ldltn] a}+s sf] ljQLo l:ylt, cfGtl/s lgoGq0f k|0ffnL, ljleGg sfg'"gL lgb]{lzsfx?sf] cg'kfng tyf hf]vLd Go"gLs/0fsf
;DaGwdf Aoj:yfkgnfO{ lgb]{zg / ;'emfj lbg'sf ;fy} ;~rfns ;ldltnfO{ hfgsf/L k|bfg u/]sf] 5 .

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 45

19. ;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v, sDkgLsf cfwf/e"t z]o/wgL jf lghsf] glhssf gft]bf/ jf lgh ;+nUg /x]sf] kmd{,
sDkgL jf ;+u7Lt ;+:yfn] sDkgLnfO{ s'g} /sd a'emfpg afFsL eP ;f] s'/f
gePsf] .
20. ;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v tyf kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf ;'ljwfsf] /sd M
-s_ cWoIf tyf ;~rfns M

;~rfns ;ldltsf cWoIf tyf ;~rfnsx/mnfO{ k|aGwkq tyf lgodfjnLdf pNn]v eP adf]lhd cWoIfnfO{ ?= !@,))) /
;~rfnsnfO{ ?=!!,))) -s/ ;lxt_ k|lt a}7s eQf k|bfg ul/Psf] / ;f] afx]s dfl;s 6]lnkmf]g ;]jf / kq klqsf ;'lawf k|bfg ul/Psf] 5 .

cf=j= @)*)÷*! df a}7s eQf afkt ;~rfnsx/mnfO{ hDdf ?= #,(@$,))) vr{ ePsf] 5 .

-v_ sfo{sf/L k|d'v tyf kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf ;'ljwfsf] /sd

qm=;+ ;'ljwf ljj/0f k|d'v sfo{sf/L clws[t Aoj:yfkgsf cGo kbflwsf/Lx?

! Tfna 4,807,759 4,653,402

@ ;+ro sf]if 480,775.86 465,340.25

# bz}F EfQf 715,000.00 555,966.00

$ EfQf 4,233,581 3,460,263.73

% sd{rf/L af]gz 1,455,310 1,111,462

HfDdf 11,692,426 10,246,434

Tfna, eQf afx]s k|d'v sfo{sf/L clws[tnfO{ lgDg adf]lhdsf ;]jf tyf ;'ljwf k|bfg ul/Psf] lyof] M—
s_ ;~ro sf]if, / af]g; P]g cg';f/sf] af]g; ;'ljwf .
v_ a}+ssf] lgodfg';f/sf] cf}iflw vr{, hLjg aLdf .
u_ a}+ssf] lgodfg';f/ ;jf/L ;fwg, OGwg vr{ tyf df]afOn vr{ ;'ljwf .

21. z]o/wgLx?n] a'lemlng afFsL /x]sf] nfef+zsf] /sd

;+:yfsf] gfd /sd

;flas otL kmfOgfG; ln= 108,152

;flas EofnL kmfOgfG; ln= 452,716

;flas dxfnIdL kmfOgfG; ln= 721,665

;flas l;4fy{ kmfOgfG; ln= 4,225,367

;flas dfnLsf ljsf; a}+sln= 3,400,022

dxfnIdL ljsf; a}Fs ln= 105,815,732

hDdf 114,723,654

22. bkmf !$! adf]lhd ;DklQ vl/b jf laqmL u/]sf] s'/fsf] ljj/0f M
k|ltj]bg cjlwdf sDkgLnfO{ cfjZos kg]{ cfkm\gf] ;DklQx? -kl/jxg, sfof{no ;fdfg, kF'lhut lgdf{0f, lnhxf]N8 ;DklQ_ tyf
laqmLsf] ljj/0f ;+nUg jf;nftsf] cg';"lr !# / !$ /x]sf] 5 .

23. bkmf !&% adf]lhd ;Da4 sDkgLaLr ePsf] sf/f]af/sf] ljj/0fM

o; a}+ssf] s'g} ;xfos, d'Vo, cGo ;Da4 sDkgL gePsf] .
24. o; P]g tyf k|rlnt sfg"gadf]lhd ;~rfns ;ldltsf] k|ltj]bgdf v'nfpg' kg]{ cGo s'g} s'/f
o; ljifo;F+u ;DalGwt ;~rfns ;ldltsf] k|ltj]bgdf lj:t[t /mkdf v'nfO ;lsPsf] 5 .

25. cGo cfjZos s'/fx¿ M

gePsf] .
@# cf}+ jflif{s k|ltj]bg @)*)÷*! 46
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@# cf}+ jflif{s k|ltj]bg @)*)÷*! 47

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 48
@# cf}+ jflif{s k|ltj]bg @)*)÷*! 49
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@# cf}+ jflif{s k|ltj]bg @)*)÷*! 53
 Mahalaxmi Bikas Bank Ltd.
Statement of Financial Position
As on 31 Ashad 2081 Amount in NPR
Assets Notes Current Year Previous Year
Cash and Cash Equivalent 4.1 2,478,680,743 4,077,783,886
Due from Nepal Rastra Bank 4.2 2,004,682,212 1,746,038,867
Placement with Bank and Financial Institutions 4.3 - -
Derivative Financial Instruments 4.4 - -
Other Trading Assets 4.5 - -
Loan and Advances to B/FIs 4.6 3,712,564,513 3,544,639,755
Loans and Advances to Customers 4.7 40,550,087,131 37,142,961,692
Investment Securities 4.8 14,625,163,539 13,548,247,077
Current Tax Assets 4.9 - 135,556,356
Investment in Susidiaries 4.10 - -
Investment in Associates 4.11 4,733,900 4,733,900
Investment Property 4.12 532,454,431 543,041,901
Property and Equipment 4.13 344,370,504 370,350,653
Goodwill and Intangible Assets 4.14 6,237,690 4,237,668
Deferred Tax Assets 4.15 57,549,740 75,475,508
Other Assets 4.16 372,470,817 664,306,872
Total Assets 64,688,995,218 61,857,374,137
Note Current Year Previous Year
Liabilities
Due to Bank and Financial Institutions 4.17 914,146,754 2,022,836,363
Due to Nepal Rastra Bank 4.18 - -
Derivative Financial Instruments 4.19 - -
Deposits from Customers 4.20 55,210,282,742 51,496,433,221
Borrowing 4.21 - -
Current Tax Liabilities 4.9 12,006,842 -
Provisions 4.22 - 85,549,753
Deferred Tax Liabilities 4.15 - -
Other Liabilities 4.23 813,345,450 812,696,291
Debt Securities Issued 4.24 995,083,747 994,759,618
Subordinated Liabilities 4.25 - -

Total Liabilities 57,944,865,535 55,412,275,246

Equity
Share Capital 4.26 4,171,318,600 4,171,318,600
Share Premium - -
Retained Earnings 292,319,290 267,191,344
Reserves 4.27 2,280,491,793 2,006,588,947
Total equity attributable to equity holders 6,744,129,684 6,445,098,891
Non-controlling interest - -
Total Equity 6,744,129,684 6,445,098,891
Total Liabilities and Equity 64,688,995,218 61,857,374,137
Contingent Liabilities and Commitment 4.28 1,506,785,978 1,897,515,979
Net assets value per share 161.68 154.51

Rajesh Upadhyay Sanjay Giri Deepak Kumar Rauniar Shyam Sundar Rungta Rupendra Poudel As per our report
Chairman Director Director Director Director of event date

Rahul Agrawal Ambika Shrestha Dipesh Lamsal Anuj Acharya CA Kiran Dongol
Director Director Chief Executive Officer Chief Finance Officer For and on behalf of
J. B. Rajbhandary & DiBins
Date: Poush 1, 2081 Chartered Accountants
Place: Kathmandu

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 54

 Mahalaxmi Bikas Bank Ltd.
Statement of Profit or Loss
For the year ended 31 Ashad 2081
Amount in NPR
Note Current Year Previous Year
Interest income 4.29 6,495,350,389 6,699,121,699
Interest expense 4.30 4,528,927,114 4,753,058,941
Net interest income 1,966,423,275 1,946,062,758
Fee and commission income 4.31 226,085,038 198,953,198
Fee and commission expense 4.32 18,873,177 17,666,749
Net fee and commission income 207,211,860 181,286,448
Net interest, fee and commission income 2,173,635,135 2,127,349,206
Net trading income 4.33 221,372 1,122,987
Other operating income 4.34 47,669,440 44,385,350
Total operating income 2,221,525,947 2,172,857,543
Impairment charge/(reversal) for loans and other losses 4.35 321,580,807 506,869,897
Net operating income 1,899,945,139 1,665,987,647
Operating expense 1,151,536,108 1,095,132,626
Personnel expenses 4.36 719,432,629 680,994,171
Other operating expenses 4.37 363,585,097 352,287,959
Depreciation & Amortisation 4.38 68,518,382 61,850,497
Operating Profits 748,409,031 570,855,020
Non operating income 4.39 5,477,830 7,197,081
Non operating expense 4.40 11,370,565 9,669,107
Profit before income tax 742,516,296 568,382,994
Income tax expense 4.41 242,151,371 190,828,066
Current Tax Income / Expenses 252,352,857 202,375,283
Deferred Tax Income / Expenses (10,201,485) (11,547,217)
Profit for the year 500,364,925 377,554,928
Profit attributable to:
Equity holders of the Bank 500,364,925 377,554,928
Non-controlling interest - -
Profit for the year 500,364,925 377,554,928

Earnings per share

Basic earnings per share 12.00 9.05
Diluted earnings per share 12.00 9.05

Rajesh Upadhyay Sanjay Giri Deepak Kumar Rauniar Shyam Sundar Rungta Rupendra Poudel As per our report
Chairman Director Director Director Director of event date

Rahul Agrawal Ambika Shrestha Dipesh Lamsal Anuj Acharya CA Kiran Dongol
Director Director Chief Executive Officer Chief Finance Officer For and on behalf of
J. B. Rajbhandary & DiBins
Date: Poush 01, 2081 | Place: Kathmandu Chartered Accountants

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 55

 Mahalaxmi Bikas Bank Ltd.
Statement of Comprehensive Income
For the year ended 31 Ashad 2081
Amount in NPR
Current Year Previous Year

Profit for the year 500,364,925 377,554,928

Other comprehensive income - -

a) Items that will not be reclassified to profit or loss - -

Gains/(losses) from investments in equity instruments measured at fair value 63,449,991 30,602,638

Gain/(loss) on revalution - -

Atuarial gain/(loss) on defined benefit plans 30,307,521 (3,431,058)

Income tax relating to above items (28,127,254) (8,151,474)

Net other comprehsive income that will not be reclassified to profit or loss 65,630,258 19,020,106

b) Items that are or may be reclassified to profit or loss - -

Gains/(losses) on cash flow hedge - -

Exchange gains/(losses) (arising from translating financial assets of foreign - -

operation)

Income tax relating to above items - -

Net other comprehsive income that are or may be reclassified to profit or loss - -

c) Share of other comprehensive income of associate accounted as per equited - -

method

Other comprehensive income for the period, net of income tax 65,630,258 19,020,106

Total comprehensive income for the year 565,995,183 396,575,034

Total comprehensive income attributable to:

Equity holders of the Bank 565,995,183 396,575,034

Non-controlling interest - -

Total comprehensive income for the year 565,995,183 396,575,034

Rajesh Upadhyay Sanjay Giri Deepak Kumar Rauniar Shyam Sundar Rungta Rupendra Poudel As per our report
Chairman Director Director Director Director of event date

Rahul Agrawal Ambika Shrestha Dipesh Lamsal Anuj Acharya CA Kiran Dongol
Director Director Chief Executive Officer Chief Finance Officer For and on behalf of
J. B. Rajbhandary & DiBins
Date: Poush 01, 2081 | Place: Kathmandu Chartered Accountants

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 56

 Mahalaxmi Bikas Bank Ltd.
Statement of Changes in Equity
For the year ended 31 Ashad 2081

Attributable to equity holders of the Bank Amount in NPR

@# cf}+ jflif{s k|ltj]bg @)*)÷*!

Retained Earning
Total equity

Share Capital
Share Premium
General Reserve
Exchange Equalisation
Reserve
Regulatory Reserve
Fair Value Reserve
Revaluation Reserve
Other Reserve
Total
Non-controlling
interest

Capital Employee Investment Acturial CSR Fund Deferred

Redemption Capability Adjustment Gain/Loss Tax
Reserve Enhancement Fund Reserve Reserve Reserve
Balance at Shrawan 1, 2079 4,010,883,268 - 1,317,871,716 2,122,452 572,761,486 (56,172,179) - 420,088,583 - 743,093 50,000,000 (21,082,992) 10,812,579 - 6,308,028,005 - 6,308,028,005

Adjusted/Restated balance at Shrawan 4,010,883,268 - 1,317,871,716 2,122,452 572,761,486 (56,172,179) - 420,088,583 - 743,093 50,000,000 (21,082,992) 10,812,579 - 6,308,028,005 - 6,308,028,005
1, 2079

Comprehensive income for the year - - - - - - - - - - - - - - - - -

Profit for the year - - - - - - - 377,554,928 - - - - - - 377,554,928 - 377,554,928
Other comprehensive income, net of tax - - - - - - - - - - - - - - - - -
Gains/(losses) from investments in equity - - - - - - - - - - - - - - - - -
instruments measured at fair value
Gain/(loss) on revalution - - - - - - - - - - - - - - - - -
Atuarial gain/loss on defined benefit - - - - 2,401,740.60 - - (2,401,741) - - - (2,401,741) (2,401,741) - (2,401,740.60)
plans
Gains/(losses) on cash flow hedge - - - - - - - - - - - - - - - - -
Exchange gains/(losses) (arising from - - - - - - - - - - - - - - - - -
translating financial assets of foreign
operation)
Total comprehensive income for the - - - - - - - - - - - - - - - - -
year
Transfer to reserve during the year - - - - - - - - - - - - - - - - -
Transfer to General Reserve - - 76,481,684.07 - - - - (76,481,684) - - - - - - - - -
Non Banking Assets - - - - 53,546,602 - - (53,546,602) - - - - - - - - -

57
 Interest Receivable - - - - 181,644,195 - - (181,644,195) - - - - - - - - -
Exchange Fluctuation Fund - - - 233,963 - - - (233,963) - - - - - - - - -
Fair Value Reserve - - - - (16,568,354) 21,421,846 - 16,568,354 - - - - - - 21,421,846 - 21,421,84
Institution CSR Fund - - - - - - - (3,775,549) - - - - 3,775,549 - - - -
Deferred Tax Reserve - - - - - - - - - - -
Investment Adjustment Reserve - - - - - - 47,500,000 - - (47,500,000)
Employee Capability Enhancement Fund - - - - - - (1,058,952) - 1,058,952
Transfer from reserve during the year - - - - - - - - - - - - - - - - -
Interest Receivable - - - - (119,521,122) - - 119,521,122 - - - - - - - - -
Non Banking Assets - - - - (15,335,630) - - 15,335,630 - - - - - - -
Fair Value Reserve - - - - - (4,853,492) - 4,853,492 - - - - - - - - -

@# cf}+ jflif{s k|ltj]bg @)*)÷*!

Acturial Loss Reserve - - - - - - - - - - - - - - - - -
Deferred Tax Reserve - - - - 3,395,743 - - (3,395,743) - - - - - - - -
Investment Adjustment Reserve - - - - - - - - - - - - - - - - -
Utilization of Institution CSR Fund - - - - - - - 8,247,143 - - - - (8,247,143) - - - -
Transactions with owners, directly - - - - - - -
recognised in equity
Share issued - - - - - - - - - - - - - - - - -
Share based payments - - - - - - - - - - - - - - - - -
Dividends to equity holders - - - - - - - - - - - - - - - - -
Bonus shares issued 160,435,331.77 - - - - - - (160,435,332) - - - - - - - - -
Cash dividend paid - - - - - - - (259,504,148) - - - - - - (259,504,148) - (259,504,148)
Other - - - - - - - - - - - - - - - - -
-
Total contributions by and distributions 4,171,318,600 - 1,394,353,400 2,356,414 662,324,661 (39,603,825) - 267,191,344 - 1,802,045 2,500,000 (23,484,733) 6,340,985 - 6,445,098,891 - 6,445,098,891
Balance at 31 Ashad, 2080 4,171,318,600 - 1,394,353,400 2,356,414 662,324,661 (39,603,825) - 267,191,344 - 1,802,045 2,500,000 (23,484,733) 6,340,985 - 6,445,098,891 - 6,445,098,891

Rajesh Upadhyay Sanjay Giri Deepak Kumar Rauniar Shyam Sundar Rungta Rupendra Poudel As per our report
Chairman Director Director Director Director of event date

Rahul Agrawal Ambika Shrestha Dipesh Lamsal Anuj Acharya CA Kiran Dongol
Director Director Chief Executive Officer Chief Finance Officer For and on behalf of
J. B. Rajbhandary & DiBins
Date: Poush 01, 2081 | Place: Kathmandu Chartered Accountants

58
 Mahalaxmi Bikas Bank Ltd.
Statement of Changes in Equity
For the year ended 31 Ashad 2081

Attributable to equity holders of the Bank Amount in NPR

@# cf}+ jflif{s k|ltj]bg @)*)÷*!

Total equity

Share Capital
Share Premium
General Reserve
Exchange Equalisation
Reserve
Regulatory Reserve
Fair Value Reserve
Revaluation Reserve
Retained Earning
Othe r Reserve
Total
Non-controlling
interest

Capital Employee Investment Acturial CSR Fund Deferred

Redemption Capability Adjustment Gain/Loss Tax
Reserve Enhancement Reserve Reserve Reserve
Fund
Balance at Shrawan 1, 2080 4,171,318,600 - 1,394,353,400 2,356,414 662,324,661 (39,603,825) - 267,191,344 - 1,802,045 2,500,000 (23,484,733) 6,340,985 - 6,445,098,891 - 6,445,098,891
Adjustment/Restatement 4,853,492 (4,853,492) -
Adjusted/Restated balance at Shrawan 4,171,318,600 - 1,394,353,400 2,356,414 662,324,661 (34,750,333) - 262,337,852 - 1,802,044.79 2,500,000 (23,484,733) 6,340,985 - 6,445,098,891 - 6,445,098,891
1, 2080
- - - - - - - - - -
Comprehensive income for the year - - - - - - - - - - - - - - - - -
Profit for the year - - - - - - - 500,364,925 - - - - - - 500,364,925 - 500,364,925
Other comprehensive income, net of tax - - - - - - - - - - - - - - - - -
Gains/(losses) from investments in equity - - - - - - - - - - - - - - - - -
instruments measured at fair value
Gain/(loss) on revalution - - - - - - - - - - - - - - - - -
Atuarial gain/loss on defined benefit plans - - - - (21,215,265) - - 21,215,265 - - - 21,215,265 21,215,265 - 21,215,265
Gains/(losses) on cash flow hedge - - - - - - - - - - - - - - - - -
Exchange gains/(losses) (arising from - - - - - - - - - - - - - - - - -
translating financial assets of foreign
operation)
Total comprehensive income for the - - - - - - - - - - - - - - - - -
year
Transfer to reserve during the year - - - - - - - - - - - - - - - - -
Transfer to General Reserve - - 100,072,985 - - - - (100,072,985) - - - - - - - - -
Non Banking Assets - - - - - - - - - - - - - - - - -
Interest Receivable - - - - 431,430,446 - - (431,430,446) - - - - - - - - -
Exchange Fluctuation Fund - - - 429,907 - - - (429,907) - - - - - - - - -
Fair Value Reserve - - - - - 49,139,814 - (4,724,820) - - - - - - 44,414,994 - 44,414,994
Corporate Social Responsibility Fund - - - - - - - (5,003,649) - - - - 5,003,649 - - - -

59
 Deferred Tax Reserve - - - - - - - - - - - - - - - - -
Investment Adjustment Reserve - - - - - - - - - -
Debenture Redemption Reserve - - - - - - - -
Employee Capability Enhancement Fund - - - - - - (5,589,202) - 5,589,202
Transfer from reserve during the year - - - - - - - - - - - - - - - - -
Interest Receivable - - - - (181,644,195) - - 181,644,195 - - - - - - - -
Non Banking Assets - - - - (77,113,828) - - 77,113,828 - - - - - - -
Fair Value Reserve - - - - (39,603,825) - - 39,603,825 - - - - - - - - -
Acturial Loss Reserve - - - - - - - - - - - - - - - - -
Deferred Tax Reserve - - - - (17,925,768) - - 17,925,768 - - - - - - - -

@# cf}+ jflif{s k|ltj]bg @)*)÷*!

Investment Adjustment Reserve - - - - - - - - - - - - - - - - -
Utilization of Institution CSR Fund - - - - - - - 6,329,033 - - - - (6,329,033) - - - -
Interest Capitalized Reserve - - - - - - - -
Transactions with owners, directly - - - - - - - - - - - - - - - - -
recognised in equity
Share issued - - - - - - - - - - - - - - - - -
Share based payments - - - - - - - - - - - - - - - - -
Dividends to equity holders - - - - - - - - - - - - - - - - -
Bonus shares issued - - - - - - - - - - - - - - - -
Cash dividend paid - - - - - - - (266,964,390) - - - - - - (266,964,390) - (266,964,390)
Other - - - - - - - - - - - - - - - - -
-
Total contributions by and distributions 4,171,318,600 - 1,494,426,385 2,786,322 756,252,225 14,389,480 - 292,319,290 - 7,391,247 2,500,000 (2,269,468) 5,015,602 - 6,744,129,684 - 6,744,129,684
Balance at 31 Ashad, 2081 4,171,318,600 - 1,494,426,385 2,786,322 756,252,225 14,389,480 - 292,319,290 - 7,391,247 2,500,000 (2,269,468) 5,015,602 - 6,744,129,684 - 6,744,129,684

Rajesh Upadhyay Sanjay Giri Deepak Kumar Rauniar Shyam Sundar Rungta Rupendra Poudel As per our report
Chairman Director Director Director Director of event date

Rahul Agrawal Ambika Shrestha Dipesh Lamsal Anuj Acharya CA Kiran Dongol
Director Director Chief Executive Officer Chief Finance Officer For and on behalf of
J. B. Rajbhandary & DiBins
Date: Poush 01, 2081 | Place: Kathmandu Chartered Accountants

60
 Mahalaxmi Bikas Bank Ltd.
Statement of Cash Flow
For the year ended 31 Ashad 2081
Amount in NPR
Current Year Previous Year
CASH FLOWS FROM OPERATING ACTIVITIES
Interest received 6,201,335,693 6,519,731,799
Fees and other income received 226,085,038 198,953,198
Dividend received - -
Receipts from other operating activities 19,935,572 26,317,722
Interest paid (4,526,357,837) (4,729,579,376)
Commission and fees paid (18,873,177) (17,666,749)
Cash payment to employees (545,261,263) (558,120,198)
Other expense paid (374,955,662) (361,957,066)
Operating cash flows before changes in operating assets and liabilities 981,908,364 1,077,679,329
(Increase)/Decrease in operating assets
Due from Nepal Rastra Bank (258,643,344) (351,477,326)
Placement with bank and financial institutions - -
Other trading assets - -
Loan and advances to bank and financial institutions (122,873,438) 1,125,121,673
Loans and advances to customers (3,220,084,974) (2,443,864,965)
Other assets 74,789,286 (542,967,840)
(3,526,812,470) (2,213,188,458)
Increase/(Decrease) in operating liabilities
Due to bank and financial institutions (1,108,689,609) (1,027,742,784)
Due to Nepal Rastra Bank - (1,605,404,862)
Deposit from customers 3,713,849,521 8,648,687,787
Borrowings - -
Other liabilities (205,362,551) (288,526,852)
2,399,797,360 5,727,013,289
Net cash flow from operating activities before tax paid (145,106,746) 4,591,504,160
Income taxes paid 242,151,371 190,828,066
Net cash flow from operating activities (387,258,118) 4,400,676,095
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of investment securities (944,362,921) (6,528,154,747)
Receipts from sale of investment securities - -
Purchase of property and equipment (41,183,845) (92,045,472)
Receipt from the sale of property and equipment - -
Purchase of intangible assets (3,354,410) (2,534,075)
Receipt from the sale of intangible assets - -
Purchase of investment properties 10,587,471 (60,652,337)
Receipt from the sale of investment properties - -
Interest received - -
Dividend received 31,713,440 25,451,845
Net cash used in investing activities (946,600,265) (6,657,934,784)
CASH FLOWS FROM FINANCING ACTIVITIES
Receipt from issue of debt securities - 994,759,618
Repayment of debt securities - -
Receipt from issue of subordinated liabilities - -
Repayment of subordinated liabilities - -
Receipt from issue of shares - -
Dividends paid (266,964,390) (259,504,148)
Interest paid - -
Other receipt/payment
Net cash from financing activities (266,964,390) 735,255,471
Net increase (decrease) in cash and cash equivalents (1,600,822,773) (1,522,003,219)
Cash and cash equivalents at Shrawan, 01, 2080 4,077,783,886 5,598,851,255
Effect of exchange rate fluctuations on cash and cash equivalents held 1,719,630 935,851
Cash and cash equivalents at 31 Ashad, 2081 2,478,680,743 4,077,783,886

Rajesh Upadhyay Sanjay Giri Deepak Kumar Rauniar Shyam Sundar Rungta Rupendra Poudel As per our report
Chairman Director Director Director Director of event date

Rahul Agrawal Ambika Shrestha Dipesh Lamsal Anuj Acharya CA Kiran Dongol
Director Director Chief Executive Officer Chief Finance Officer For and on behalf of
J. B. Rajbhandary & DiBins
Date: Poush 01, 2081 | Place: Kathmandu Chartered Accountants

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 61

 Mahalaxmi Bikas Bank Ltd.
Statement of Distributable Profit
For the year ended 31 Ashad 2081
(As per NRB Regulation)
Amount in NPR
Current Year Previous Year
Net profit or (loss) as per statement of profit or loss 500,364,925 377,554,928
Appropriations:
a. General reserve (100,072,985) (76,481,684)
b. Foreign exchange fluctuation fund (429,907) (233,963)
c. Capital redemption reserve - -
d. Corporate social responsibility fund (5,003,649) (3,775,549)
e. Employees' training fund (5,589,202) (1,058,952)
f. Other
Investment Adjustment Reserve(-)/reversal(+) - 47,500,000
Fair value reserve(-)/reversal(+) (4,724,820) 4,853,492
CSR expense(-)/reversal(+) 6,329,033 8,247,143
Profit or (loss) before regulatory adjustment 390,873,393 356,605,415
Regulatory adjustment :
a. Interest receivable (-)/previous accrued interest received (+) (249,786,251) (62,123,073)
b. Short loan loss provision in accounts (-)/reversal (+) - -
c. Short provision for possible losses on investment (-)/reversal (+) - -
d. Short loan loss provision on Non Banking Assets (-)/resersal (+) 77,113,828 (38,210,972)
e. Deferred tax assets recognised (-)/ reversal (+) 17,925,768 (3,395,743)
f. Goodwill recognised (-)/ impairment of Goodwill (+) - -
g. Bargain purchase gain recognised (-)/reversal (+) - -
h. Actuarial loss recognised (-)/reversal (+) 21,215,265 (2,401,741)
i. Other (+/-)
Fair Value Loss(-)/reversal(+) 39,603,825 16,568,354
Interest Capitalized Reserve(-)/reversal(+) - -
Net Profit or (loss) for the year end available for distribution 296,945,829 267,042,240
Opening Retained Earning 267,191,344 420,088,583
Adjustment(+/-) (4,853,492)
Distribution:
Bonus Share issued - (160,435,332)
Cash Dividend Paid (266,964,390) (259,504,148)
Total Distributable Profit or (Loss) as on 31nd Ashad, 2080 292,319,290 267,191,344
Annualised Distributable Profit/Loss per Share 7.01 6.41

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 62

Notes to the financial statements for the year ended 31st Ashad 2081

1. General Information

1.1 Reporting Entity

Reporting Entity Mahalaxmi Bikas Bank Limited ('The Bank') is domiciled and incorporated in Nepal under the Companies Act,
2063 on 7th Poush 2056. The bank received the license to commence banking operations as a 'B Class' National level financial
institution from Nepal Rastra Bank on 17th Jestha 2058. The bank is a limited liability company having its shares listed on Nepal
Stock Exchange. The registered office of the Bank is situated at Annapurna Arcade-Durbarmarg, Kathmandu, Nepal.
The Bank is listed on Nepal Stock Exchange and it’s stock symbol is “MLBL”.

The bank's principal offerings include comprehensive range of financial services encompassing accepting of deposits, corporate
and retail credit, project financing, hire purchase financing, micro credit, trade financing, personal and corporate banking, foreign
currency operations, digital products such as debit cards, internet banking, mobile banking, QR services, demat service, remittance
facilities including dealing in government securities and treasury related products, agency services and others ancillary services
permitted by the Banking and Financial Regulation Act, 2073

2. Basis of Preparation

The financial statements of the bank have been prepared on accrual basis of accounting in accordance with Nepal Financial Reporting
Standards (NFRS) as published by the Accounting Standards Board (ASB) Nepal and pronounced by The Institute of Chartered
Accountants of Nepal (ICAN) and in line with format issued by Nepal Rastra Bank as per Directive No.4.

The financial statements comprise the Statement of Financial Position, Statement of Profit or Loss, Statement of Other Comprehensive
Income, Statement of Changes in Equity, Statement of Cash Flows and Notes to the Accounts.

2.1 Going Concern

The financial statements are prepared on a going concern basis, as the Bank has the resources to continue its business for the
foreseeable future. In making this assessment, the Board of Directors have considered a wide range of information relating
to present and future conditions, including future projections of profitability, cashflows and capital resources.

2.2 Statement of Compliance

The financial statements have been prepared on going concern basis and under historical cost conventions except where
the standards require otherwise. The financial statements of the bank have been prepared in accordance with Nepal
Financial Reporting Standards (NFRS) developed by the Accounting Standards Board, Nepal (ASB, Nepal) and pronounced for
implementation by the Institute of Chartered Accountants of Nepal (ICAN). The financial statements comprise of Statement
of Financial Position, Statement of Profit or Loss and Statement of Other Comprehensive Income, Statement in Changes in
Equity, Statement of Cashflows and Notes to the Accounts on the format and structure prescribed by NRB Directive No. 4.

2.3 Reporting Period and Approval of Financial Statements Reporting Period:

The Bank follows the Nepalese financial year based on Nepali calendar starting from 1st Shrawan 2080 and ending on 31st
Ashad 2081. (17th July 2023 to 15th July 2024).
The accompanied financial statements have been approved and authorized for issue by the Board of Directors in its meeting
held on 2081 Poush 1 and have been recommended for approval by shareholders in the 23rd Annual General Meeting of the
bank.

2.4 Functional and Presentation Currency

The financial statements are presented in Nepalese Rupees (NPR) which is the functional and presentation currency of the
bank. The financial figures presented has been rounded off to nearest rupee except where otherwise stated.

2.5 Use of Estimates, Assumptions and Judgments

The preparation of financial statements requires management to make judgments, estimates and assumptions in the
application of accounting policies that affect the reported amounts of assets, liabilities, income and expenses. Actual
results may differ from these estimates. Continuous evaluation is done on the estimation and judgments based on historical
experience and other factors, including expectations of future events that are believed to be reasonable. Revisions to
accounting estimates are recognized prospectively.
Disclosures of the accounting estimates have been included in the relevant sections of the notes wherever the estimates have
been applied along with the nature and effect of changes of accounting estimates, if any.

Reporting Pronouncement
The Bank has, for the preparation of financial statements, adopted the NFRS pronounced by ICAN. The NFRS conform, in all
material respect, to International Financial Reporting Standards (IFRS) as issued by the International Accounting Standards
Board (IASB). However, the Institute of Chartered Accountants of Nepal (ICAN) vide its notice dated 20 November 2020 and 18
July 2022 has resolved that Carve-outs in NFRS with Alternative Treatment and the effective period shall be provided to the
Banks and Financial Institutions regulated by NRB on the specific recommendation of Accounting Standard Board (ASB).

2.6 Changes in Accounting Policies

The accounting policies are applied consistently to all the periods presented in the financial statements, including the
preparation of the opening NFRS compliant Statement of Financial Position as at 1st Shrawan, 2074 being the date of

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 63

 transition to NFRS.

2.7 New Standards Issued but not yet effective

For the reporting of financial instruments, NAS 32 Financial Instruments- Presentation, NAS 39 Financial Instruments -
Recognition and Measurement and NFRS 7 Financial Instruments – Disclosures have been applied. NFRS 9 has been complied
for the classification of Financial Instruments.
A number of new standards and amendments to the existing standards and interpretations have been issued by IASB after the
pronouncements of NFRS with varying effective dates. Those become applicable when ASB Nepal incorporates them within
NFRS.

2.8 Discounting
The bank determines amortized cost of a financial asset or a financial liability using the effective interest rate. The effective
interest rate is the rate that exactly discounts estimated future cash payments or receipts throughout the expected life of a
financial asset or a financial liability to the net carrying amount of the financial asset or liability. If expected life cannot be
determined reliably, then the contractual life is used.

3. Significant Accounting Policies

The principal accounting policies applied in the preparation of these financial statements are set out below. These policies
have been consistently applied to all the years presented, unless otherwise stated.

3.1 Basis of Measurement

The Financial Statements have been prepared on the historical cost basis, except for the following material items: Investment
in Securities through SOCI- Fair Value, Employees Defined Benefit Obligation- Present value of defined benefit obligation less
the fair value of the plan assets, lease – right to use in present value.

3.2 Basis of Consolidation

a) Business Combination
Business combinations are accounted for using the acquisition method as at the acquisition date i.e., when control is
transferred to the bank. Control is power to govern the financial and operating policies of an entity to obtain benefits from its
activities. In assessing control, the group takes into consideration potential voting rights that currently are exercisable. The
consideration transferred in a business combination is measured at fair value, which is calculated as sum of the acquisition-
date fair values of assets transferred by the group, liabilities incurred by the group to the former owners of the acquiree and
equity interests issued by the group in exchange for control of the acquiree. Acquisition-related costs are generally recognized
in the profit or loss as incurred.
Bank doesn’t possess any control to govern the financial and operating policies of any entities in the reporting period.

b) Non-Controlling Interest
Non-controlling interest represent the equity in a subsidiary not attributable directly or indirectly to a parent. Non-controlling
interests are presented in the consolidated statement of financial position within equity, separately from equity attributable to
the equity shareholders of the Bank.
For each business combination, the bank elects to measure any non-controlling interests in the acquiree either:
• at fair value; or
• at their proportionate share of the acquire identifiable net assets, which are generally at fair value.

c) Subsidiaries
Subsidiaries are entities controlled by the Bank. The Bank controls an entity if it is exposed, or has rights, to variable returns
from its involvement with the entity and has the ability to affect those returns through its power over the entity. The Bank
reassesses whether it still has control, if there are changes to one or more of the elements of control. An investment in a
subsidiary is consolidated into the consolidated financial statements from the date that control commences until the date that
control ceases.
The bank does not have any subsidiaries in the reporting date.

d) Loss of Control
When the bank loses control of a subsidiary, it derecognizes the assets and liabilities of the former subsidiary from the
consolidated statement of financial position. The bank recognizes any investment retained in the former subsidiary at its
fair value when control is lost and subsequently accounts for it and for any amounts owed by or to the former subsidiary
in accordance with relevant NFRSs. It is accounted for as an equity-accounted investee or in accordance with the group’s
accounting policy for financial instruments depending on the level of influence retained. That fair value shall be regarded
as the fair value on initial recognition of a financial asset in accordance with NFRS 9 or, when appropriate, the cost on initial
recognition of an investment in an associate or joint venture. Any gain or loss associated with the loss of control attributable
to the former controlling interest is also recognized.
The bank does not have any loss of control up to the reporting date.

e) Special Purpose Entity (SPE)

Special purpose entities (SPEs) are entities that are created to accomplish a narrow and well-defined objective. An SPE is
consolidated if, based on an evaluation of the substance of its relationship with the Bank and the SPE’s risks and rewards, The
bank concludes that it controls the SPE.
The bank does not have any Special Purpose Entity.

f) Transaction elimination on consolidation

Intra-group balances, transactions and any unrealized profit or loss arising from intra-group transactions are eliminated in
full in preparing the consolidated financial statements.

g) Investment in Associates – Equity Accounting

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 64

 An associate is an entity over which the bank has significant influences but not control or joint control. This is generally the
case where the bank holds between 20% to 50% of the voting rights or the bank has power to participate in the financial and
operating policy decision of the investee.

The existence of significant influence by an entity is usually evidences in one or more of the following ways:
a. Representation of board of directors or equivalent governing body of investee.
b. Participation in Policy making processes, including participation in decision about dividends or other distributions.
c. Material transaction between the entity and investee etc.

An investment in an associate or joint venture is accounted for using the equity method from the date on which the investee
becomes an associate or joint venture. Under the equity method, an investment in an associate is initially recognized in the
consolidated statement of Financial Position at cost and adjusted thereafter to recognize the group’s share of the profit or loss
and other comprehensive income of the associates or joint ventures. When the group’s share of losses of an associates or joint
ventures exceeds the group’s interest in that associate (which includes any long-term interests that, in substance, form part of
the group’s net investment in the associate), the group discontinues recognizing its share of further losses. Additional losses
are recognized only to the extent that the group has incurred legal or constructive obligations or made payments on behalf of
the associates or joint ventures
The bank does not have control over any other entity for consolidation of Financial Statements.

3.3 Cash & Cash Equivalent

Cash and cash equivalent comprise short-term and highly liquid investments that are readily convertible to known amounts of cash
and are subject to an insignificant risk of change in value and carried at amortized cost.
The cash and cash equivalents for the purpose of cash flow statement include cash in hand, balances with banks, money at call and
money market funds and financial assets with original maturity less than 3 months from the date of acquisition.

3.4 Financial Assets and Financial Liabilities

3.4.1 Recognition
The bank recognizes financial assets and financial liabilities when it becomes a party to the contractual provisions of the instrument.
All financial assets and liabilities are measured at fair value on initial recognition. Transaction costs in relation to financial assets
and financial liabilities, other than those carried at fair value through profit or loss (FVTPL), are added to the fair value on initial
recognition. Transaction costs in relation to financial assets and financial liabilities which are carried at fair value through profit or
loss (FVTPL), are charged to the statement of profit and loss.

3.4.2 Classification
The financial assets and liabilities are subsequently measured at amortized cost or fair value based on business model for managing
the financial assets and the contractual cash flow characteristics of the financial assets.

Financial assets are classified under three categories as required by NFRS 9, namely:

i. Financial Assets measured at amortized cost: Financial assets that are held within a business model whose objective is to hold
financial assets in order to collect contractual cash flows that are solely payments of principal and interest, are subsequently
measured at amortized cost using the effective interest rate (‘EIR’) method less impairment, if any. The amortization of EIR and loss
arising from impairment, if any is recognized in the Statement of Profit and Loss.

ii. Financial Assets measured at fair value through other comprehensive income: Financial assets that are held within a business
model whose objective is achieved by both, selling financial assets and collecting contractual cash flows that are solely payments
of principal and interest, are subsequently measured at fair value through other comprehensive income. Fair value movements are
recognized in the other comprehensive income (OCI).

iii. Financial Assets measured at fair value through profit or loss: The bank classifies the financials assets as fair value through profit
or loss if they are held for trading or designated at fair value through profit or loss.

Any other financial asset not classified as either amortized cost or FVTOCI, is classified as FVTPL.

Financial liabilities are classified under two categories as required by NFRS 9, namely:

i. Financial liabilities at fair value through profit or loss:

Financial liabilities at fair value through profit or loss include financial liabilities held for trading and financial liabilities designated
upon initial recognition as at fair value through profit or loss. Upon initial recognition, transaction cost directly attributable to the
acquisition are recognized in Statement of Profit or Loss as incurred. Subsequent changes in fair value are recognized at profit or
loss.

ii. Financial liabilities measured at amortized cost:

All financial liabilities other than measured at fair value though profit or loss are classified as subsequently measured at amortized
cost using effective interest method.

3.4.3 De-recognition

[Link] of Financial Assets

The bank derecognizes a financial asset when the contractual rights to the cash flows from the financial asset expire, or it transfers
the rights to receive the contractual cash flows in a transaction in which substantially all the risks and rewards of ownership of the
financial asset are transferred or in which the Bank neither transfers nor retains substantially all the risks and rewards of ownership
and it does not retain control of the financial asset.

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 ii. De-recognition of Financial Liabilities
Financial liability is derecognized when the obligation under the liability is discharged or canceled or expired. Where an existing
financial liability is replaced by another from the same lender on substantially different terms, or the terms of an existing liability are
substantially modified, such an exchange or modification is treated as a derecognition of the original liability and the recognition of
a new liability. The difference between the carrying value of the original financial liability and the consideration paid is recognized in
Statement of Profit or Loss

3.4.4 Determination of Fair Value

The fair value of a financial instrument is the price that would be received to sell an asset or paid to transfer a liability in an orderly
transaction between market participants at the measurement date.

The Bank follow three levels of the fair-value-hierarchy are described below:

Level 1: Quoted (unadjusted) prices for identical assets or liabilities in active markets.
When available, the Bank measures the fair value of an instrument using quoted prices in an active market for that instrument or
dealer price quotations, without any deduction for transaction costs. A market is regarded as active if quoted prices are readily and
regularly available and represent actual and regularly occurring market transactions on an arm’s length basis.

Level 2: Significant inputs to the fair value measurement are directly or indirectly observable or valuations of quoted for similar
instrument in active markets or quoted prices for identical or similar instrument in inactive markets.
If a market for a financial instrument is not active, then the Bank establishes fair value using a valuation technique. Valuation
techniques include using recent arm’s length transactions between knowledgeable, willing parties (if available), reference to the
current fair value of other instruments that are substantially the same, discounted cash flow analysis and option pricing models.

The chosen valuation technique makes maximum use of market inputs, relies as little as possible on estimates specific to the
Group, incorporates all factors that market participants would consider in setting a price, and is consistent with accepted economic
methodologies for pricing financial instruments.

Level 3: Significant inputs to the fair value measurement are unobservable.

Certain financial instruments are recorded at fair value using valuation techniques in which current market transactions or observable
market data are not available. Their fair value is determined using a valuation model that has been tested against prices or inputs to
actual market transactions and using the Bank’s best estimate of the most appropriate model assumptions.

The fair value of a demand deposit is not less than the amount payable on demand, discounted from the first date on which the
amount could be required to be paid.

3.4.5 Impairment
At each reporting date, the bank assesses whether there is any indication that an asset may have been impaired. If such indication
exists, the recoverable amount is determined. A financial asset or a group of financial assets is impaired and impairment losses
are incurred if, and only if, there is objective evidence of impairment as a result of one or more events occurring after the initial
recognition of the asset (a loss event), and that loss event (or events) has an impact on the estimated future cash flows of the financial
asset or group of financial assets that can be reliably estimated.

The bank considers the following factors in assessing objective evidence of impairment:
• Whether the counterparty is in default of principal or interest payments.
• When a counterparty files for bankruptcy and this would avoid or delay discharge of its obligation.
• Where the bank initiates legal recourse of recovery in respect of a credit obligation of the counterpart.
• Where the bank consents to a restructuring of the obligation, resulting in a diminished financial obligation, demonstrated
by a material forgiveness of debt or postponement of scheduled payments.
• Where there is observable data indicating that there is a measurable decrease in the estimated future cash flows of a group of
financial assets, although the decrease cannot yet be identified with specific individual financial assets.

The bank considers evidence of impairment for loans and advances and held-to-maturity investment securities at both specific and
collective level. All individually significant loans and advances and held-to-maturity investment securities are assessed for specific
impairment. Those not found to be specifically impaired are then collectively assessed for any impairment that has been incurred but
not yet identified.
Loans and advances and held-to-maturity investment securities that are not individually significant are collectively assessed for
impairment by grouping together loans and advances and held-to-maturity investment securities with similar risk characteristics.
Impairment test is done on annual basis for trade receivables and other financial assets based on the internal and external indication
observed.
In assessing collective impairment, the bank uses historic trends of the probability of default, the timing of recoveries and the amount
of loss incurred, adjusted for management’s judgment as to whether current economic and credit conditions are such that the actual
losses are likely to be greater or less than suggested by historical trends. Default rates, loss rates and the expected timing of future
recoveries are regularly benchmarked against actual outcomes to ensure that they remain appropriate.

Impairment losses on Assets measured at Amortized Cost as per NAS: 39

Financial assets carried at amortized cost such as amounts due from banks, loans and advances to customers as well as held–to
maturity investments is impaired, and impairment losses are recognized, only if there is objective evidence as a result of one or more
events that occurred after the initial recognition of the asset. The amount of the loss is measured as the difference between the
asset's carrying amount and the deemed recoverable value of loan.

Individually assessed loans and advances

Loans and advances to customers with outstanding loan of Rs.25,000,000 or more are assessed for individual impairment test. The
recoverable value of loan is estimated on the basis of realizable value of collateral and the conduct of the borrower/past experience
of the bank. Loans that are determined to be individually significant based on the above and other relevant factors are individually
assessed for impairment except when volumes of defaults and losses are sufficient to justify treatment under collective methodology.
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 For these loans, bank considers on a case-by-case basis whether that loan is objectively impaired. These criterions are summed as:
• Significant Financial Difficulties of the borrower such as significantly adverse ratios and adverse future outlook
• Adverse statutory indicators
• Default or delinquency in interest or principal payments
• Breach of contract
• Downfall of quality of collateral
Impairment losses are calculated by comparing the discounted expected future value of the cash flow from the loan at original
effective interest rate with the carrying value.

Collectively Assessed loans and advances

Collective impairment on loans and advances are carried out to cover losses, which have been incurred but have not yet been identified
on loans subject to individual assessment or for homogeneous groups of loans that are not considered significant individually. Also,
assets that are individually assessed and for which no impairment exists are grouped with financial assets with similar credit risk
characteristics and collectively assessed for impairment. The credit risk statistics for each group of the loan and advances are
determined by management prudently being based on the past experience. For the collective assessment of impairment of loan, the
Bank has categorized on the basis of following product.

 Agriculture Loan
 Business Overdraft Loan
 Business Term Loan
 Deprive Sector Individual Loan
 Education Loan (Term)
 Gold & Silver Loan
 Hire Purchase Loan
 Housing Loan (Term)
 Loan against Fixed deposit
 Margin Lending Loan
 Personal Loan (Overdraft)
 Personal Loan (Term)

Loan Loss Provision as per Nepal Rastra Bank

Loan loss provisions in respect of non-performing loans and advances are based on management’s assessment of the degree of
impairment of the loans and advances, subject to the minimum provisioning level prescribed in relevant NRB guidelines. Provision
is made for possible losses on loans and advances including bills purchased at 1.2% to 100% on the basis of classification of loans
and advances, overdraft and bills purchased in accordance with NRB directives.

Policy
As per the Carve out notice issued by ICAN, the bank has measured impairment loss on loans and advances as the higher of amount
derived as per norms prescribed by Nepal Rastra Bank for loan loss provision and amount determined as per paragraph 63 of NAS
39.

Reversal of impairment
If the amount of an impairment loss decreases in a subsequent period, the decrease can be related objectively to an event occurring
after the impairment was recognized, the excess is written back by reducing the loan impairment allowances accordingly. The write
back is recognized in the Statement of Profit and Loss.

3.5 Trading Assets

Financial assets are classified as trading assets (held for trading) if they have been acquired principally for the purpose of selling
in the near term, or form part of a portfolio of identified financial instruments that are managed together and for which there is
evidence of a recent pattern of short- term profit taking. They are recognized on trade date, when the bank enters into contractual
arrangements with counterparties, and are normally derecognized when sold. They are initially measured at fair value, with
transaction costs taken to profit or loss. Subsequent changes in their fair values are recognized in profit or loss.
The bank has not classified any of its assets as trading assets.

3.6 Derivative Assets and Derivative Liabilities

Derivative instruments include transactions like interest rate swap, currency swap, forward foreign exchange contract etc. held for
trading as well as risk management purposes. Derivative financial instruments are initially measured at fair value on the contract
date and are subsequently re-measured to fair value at each reporting date. The bank does not have any derivative instrument during
the reporting period.
The bank does not deal with any derivative financial instruments.

3.7 Property and Equipment

3.7.1 Recognition and measurement:

The Bank applies the cost model to all property and equipment and recognize these at the cost of acquisition plus expenditures
directly attributable to the acquisition of the asset, less accumulated depreciation and any accumulated impairment losses, if any.
Cost also includes the cost of replacing part of the equipment when the recognition criteria are met.

3.7.2 Depreciation:
The bank depreciates property, plant and equipment over the estimated useful life on a straight-line basis from the date the assets
are ready for intended use. Assets acquired under finance lease and leasehold improvements are amortized over the lower of

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 estimated useful life and lease term. The estimated useful lives of assets for the current and comparative period of significant items
of property, plant and equipment are as follows:
S. No. Asset Estimated Useful Life
1. Building 50 Years
2. Vehicle Office 7 Years
3. Machinery 8 Years
4. Metal Furniture 10 Years
5. Wooden Furniture 8 Years
6. Office Equipment 7 Years
7. Computer Hardware 5 Years
8. Leasehold Expenditure Over the leasehold period
9. Computer Software 5 Years

The assets’ residual values and useful lives are reviewed, and adjusted if appropriate, at each statement of financial position date.
The value of the assets fully depreciated but continued to be in use is considered not material.
At each reporting date, assets are also assessed for indicators of impairment. In the event that an asset’s carrying amount is
determined to be greater than its recoverable amount, the asset is written down immediately to the recoverable amount.
Assets having acquisition cost less than or equal NPR 5,000 have been written off as an expense in the Statement of Profit or Loss.

3.7.3 Derecognition
An item of property, plant and equipment and any significant part initially recognized is derecognized upon disposal or when no future
economic benefits are expected from its use or disposal. Any gain or loss arising on derecognition of the asset (calculated as the
difference between the net disposal proceeds and the carrying amount of the asset) is included in the statement of profit and loss
when the asset is derecognized.

3.8 Goodwill/Intangible Assets

3.8.1 Goodwill
Any excess of the cost of acquisition over the fair values of the identifiable net assets acquired in Business Combination is recognized
as goodwill. Goodwill is measured at cost less any accumulated impairment losses. The Bank follows partial goodwill method for
computation of goodwill in business combinations. Goodwill is reviewed for impairment annually, or more frequently, if events or
changes in circumstances indicate that the carrying value may be impaired.
The Bank has no any goodwill up to the reporting period.

3.8.2 Intangible Assets:

Intangible assets are recognized when the cost of the asset can be measured reliably, there is control over the asset as a result of
past events, and future economic benefits are expected from the asset. These intangible assets are recognized at historical cost less
impairment less amortization over their estimated useful life. Amortization of the intangible assets is calculated using straight-line
method over the useful life of 5 years.

3.9 Investment Property

Investment properties are land or building or both other than those classified as property and equipment under NAS 16 – “Property,
Plant and Equipment”; and assets classified as non-current assets held for sale under NFRS 5 – “Non-Current Assets Held for Sale
and Discontinued Operations”. Land and Building acquired as non-banking assets are recognized as investment property. Investment
properties are initially measured at cost, including transaction costs. Subsequently all investment properties are reported at fair
value with any gains or losses in fair value reported in the statement of profit and loss as they arise. No depreciation is charged in
investment property as they are not intended for owner-occupied use.

3.10 Income Tax

Tax expenses comprises of current tax and deferred tax.

3.10.1 Current Tax

Current tax is the income tax expense recognized in the statement of Profit or Loss, except to the extent it relates to items recognized
directly in equity or other comprehensive income. Current tax is the amount expected or paid to Inland Revenue Department in respect
of the current year, using the tax rates and tax laws enacted or substantively enacted on the reporting date and any adjustment to tax
payable in respect of prior years.

3.10.2 Deferred Tax

Deferred tax is recognized on temporary differences between the carrying amount of assets and liabilities in the balance sheet and
the amounts attributed to such assets and liabilities for tax purposes. Deferred tax liabilities are generally recognized for all taxable
temporary differences and deferred tax assets are recognized to the extent that it is probable that future taxable profits will be
available against which deductible temporary differences can be utilized.
Deferred tax is calculated using the tax rates expected to apply in the periods in which the assets will be realized or the liabilities
settled, based on tax rates and laws enacted, or substantively enacted, by the balance sheet date. Deferred tax assets and liabilities
are offset when they arise in the same tax reporting bank and relate to income taxes levied by the same taxation authority, and when
the bank has a legal right to offset.

3.11 Deposit, debt securities issued and subordinated liabilities

3.11.1 Deposits

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 Deposits by banks & customers are financial liabilities of the bank as there is an obligation to deliver cash or financial assets back to
the depositing bank or customer and are initially recognized at fair value, plus for those financial liabilities not at fair value through
profit and loss. The transaction price is considered as the fair value for measuring the deposits.

3.11.2 Debt Securities Issued

Debt Securities are initially measured at the fair value less incremental direct cost and subsequently at their amortized cost using
effective interest method except where the bank designates liabilities at fair value through profit or loss.

3.11.3 Subordinated Liabilities

These are the liabilities subordinated, at the event of winding up, to claims of depositors, debt securities issued and other creditors.
It shall include redeemable preference shares, subordinated notes issued, borrowings etc.

3.12 Provisions
A provision is recognized as a result of a past event, the bank has a present legal or constructive obligation that can be estimated
reliably, and it is probable that an outflow of economic benefits will be required to settle the obligation. The amount recognized is
the best estimate of the consideration required to settle the present obligation at the reporting date, taking in to account the risks
and uncertainties surrounding the obligation at that date. Provisions are reviewed at each reporting date and adjusted to reflect the
current best estimates and are reversed if there is not the probability of outflow of resources.
The contingent liability are the liabilities for which it is uncertain as to whether it will become an obligation as it depends on the
occurrence of an uncertain future event. These amounts are off-balance sheet items and are disclosed when there is a possible
obligation that may but probably will not require an outflow of resources.
A provision for onerous contracts is recognized when the expected benefits to be derived by the bank from a contract are lower than
the unavoidable cost of meeting its obligations under the contract.

3.13 Revenue Recognition

Revenue is recognized to the extent that it is probable that the economic benefits will flow to bank and the consideration can be
reliably measured. The following specific recognition criteria shall also be met for revenue recognition:

3.13.1 Interest Income

Interest income includes interest income on the basis of accrual basis from loan and advance to borrowers, loans, and investment in
government securities, investment in NRB bond, corporate bonds, and interest on investment securities measured at fair value.

Carve out issued by ICAN

Carve out on EIR which was initially applicable till FY 2076/77 has again been extended for FY 2080/81 as well. As per the carve
out regarding the EIR rate treatment issued by ICAN, when calculating EIR, all these shall be considered unless it is immaterial
or impracticable to do so. Since all these transaction costs cannot be identified separately and separate EIR computation for every
customer seems impracticable, such transaction costs of all previous years has not been considered when computing EIR. due
to impracticability, such relevant costs are ignored, due to which EIR rate equals to the rate provided to customers and therefore,
income recognized by system on accrual basis has been considered as income once the recorded value of a financial asset or a group
of similar financial assets has been reduced due to an impairment loss, interest income continues to be recognized using the rate of
interest used to discount the future cash flows for the purpose of measuring the impairment loss.
Interest accrual is suspended and are not recognized as Interest income in the Statement of Profit or Loss in case, Loans which are
categorized on Bad Category irrespective of the net realizable value of collateral.

Criteria to cease the accrual of interest

Bank and financial institutions shall accrue the interest on loan although it has been decided to suspend the recognition of income.
However, BFIs shall cease to accrue interest on loan, in case where contractual payments of principal and/or interest of the loan
which are classified under bad category. Cessation of accrual of interest for accounting purpose shall not preclude an entity to
continue to accrue interest on a memorandum basis for legal enforcement purposes unless the loan is written off.

3.13.2 Fee and Commission Income

Fees and commissions income are recognized on an accrual basis when the service has been provided or significant act performed
whenever the benefit exceeds cost in determining such value. Whenever, the cost of recognizing fees and commissions on an accrual
basis exceeds the benefit in determining such value, the fees and commissions are charged off during the year.

3.13.3 Dividend Income

Dividend income received other than cash dividend from equity shares and mutual funds are recognized in the books when the bank’s
right to receive the dividend is established.

3.13.4 Net Trading Income

Net trading income comprises gains less losses relating to trading assets and liabilities, and includes all realized interest, dividend
and foreign exchange differences as wells as unrealized changes in fair value of trading assets and liabilities

3.13.5 Net Income from Other Financial Instrument at Fair Value Through Profit or Loss
Net income from other financial instrument measured at fair value through Profit or Loss includes all gains/(losses) arises from the
revaluation of financial instrument at fair value.

3.14 Interest Expenses

Interest Expenses include interest on deposits from customers, deposits from banks and financial institutions and other interest-
bearing financial liabilities. Interest expense is recognized in the profit or loss using effective interest rate for all the financial
liabilities measured at amortized cost.

3.15 Employee Benefits

3.15.1Short term employee benefits

Short term Employee Benefits include items such as following, if expected to be settled before twelve months after the end of annual
reporting period in which employee rendered the related services.
• Wages, salaries and Social Security contribution.

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 • Paid annual leave and paid sick leave
• Profit Sharing and Bonuses
• Non-Monitory Benefits for current employees

Short term employee benefit obligations are measured on an undiscounted basis and are expensed as the related service is provided.
A liability is also recognized for the amount expected to be paid under bonus required by the Bonus Act, 2030 to pay the amount as a
result of past service provided by the employee and the obligation can be estimated reliably under short term employee benefits.

3.15.2 Long term employee benefits

• Defined Contribution Plans

The contributions to defined contribution plans are recognized in profit or loss as and when the services are rendered by employees
which the bank contributes fixed percentage of the salary to the Employee's Provident Fund. The bank has no further obligations
under these plans beyond its periodic contributions.

• Defined Benefit Plans

A defined benefit plan is a post-employment benefit plan other than a defined contribution plan. The bank’s net obligation in respect
of defined benefit plans is calculated separately for each plan by estimating the amount of future benefit that employees have earned
in return for their service in current and prior periods. That benefit is discounted to determine its present value. Any unrecognized
past service costs and the fair value of any plan assets are deducted. The discount rate is the yield at the reporting date on corporate
bonds, that have maturity dates approximating the terms of the bank's obligation and that are denominated in the currency in which
the benefits are expected to be paid.

The defined benefit obligation is recognized on the basis of the report of qualified actuary using the projected unit credit method. The
bank recognizes all actuarial gains and losses arising from defined benefit plans immediately in other comprehensive income and all
expenses related to defined benefits plans in employee benefit are expensed in profit and loss account.

Measurements of the net defined benefit liability comprise actuarial gains and losses. The return on plan assets (excluding interest
income) and the effect of the assets ceiling (if any excluding interest) are recognized immediately in Other Comprehensive Income.
The bank determines the net interest expense (income) on the net defined liability (assets) for the period by applying the discount
rate used to measure the defined benefit obligation at the beginning of the annual period to the then net defined benefits liability
(assets), taking into account any changes in the net defined benefit liability (asset) during the period as a result of contribution and
benefits payments. Net interest expenses and other expenses related to defined benefit plans are recognized as personnel expenses
in Statement of profit and Loss.

The Bank provides gratuity, leave encashment and medical allowance as the defined benefits plans to its employees and has
obligation up to contributed amount.

3.16 Leases
As per NFRS 16, Lease expense shall be recognized at the commencement date, a lessee shall recognize a right-to-use asset and a
lease liability. At the commencement date, a lessee shall measure the lease liability at the present value of the lease payments that
are not paid at that date. The lease payments shall be discounted using the interest rate implicit in the lease, if that rate can be readily
determined. If that rate cannot be readily determined, the lessee shall use the lessee’s incremental borrowing rate

For a lessee, a lease that is accounted for under NFRS 16 results in the recognition of:
• a right-to-use asset and lease liability
• interest expense (on the lease liability)
• depreciation expense (on the right-of-use asset).

After the commencement date, a lessee shall measure the lease liability by:
(a) Increasing the carrying amount to reflect interest on the lease liability;
(b) Reducing the carrying amount to reflect the lease payments made; and
(c) Re-measuring the carrying amount to reflect any reassessment or lease modifications to reflect revised in-substance fixed lease
payments

3.17 Foreign Currency Translation

The financial statements are presented in Nepalese Rupees which is the functional and presentation currency of the bank.
Transactions in foreign currencies are initially recorded in the relevant functional currency at the rates prevailing at the date of the
transaction.

Monetary assets and liabilities denominated in foreign currencies are translated into the functional currency at the closing exchange
rate prevailing as at the reporting date with the resulting foreign exchange differences, on subsequent re-statement/settlement,
recognized in the statement of profit and loss as the gain/losses on the revaluation of foreign currencies. Non-monetary assets and
liabilities denominated in foreign currencies are translated into the functional currency using the exchange rate prevalent, at the
date of initial recognition (in case they are measured at historical cost) or at the date when the fair value is determined (in case they
are measured at fair value) – the resulting foreign exchange difference, on subsequent re-statement / settlement, recognized in the
statement of profit and loss, except to the extent that it relates to items recognized in the other comprehensive income or directly in
equity. An amount equivalent to the net exchange gain /loss during the year is transferred to other operating Income.

3.18 Financial Guarantee and Loan Commitments

Financial Guarantees are contingent liabilities that arise out of the contract that the bank might make specified payments to
reimburse the holder for loss that it incurs because a specified debtor fails to make payment when it is due in accordance with terms
of debt instrument. Guarantee liabilities being the off-balance items are disclosed if the outflow of economic resources is probable.
Loan commitment is the commitment where the bank has confirmed its intention to provide funds to a customer or on behalf of a
customer in the form of loans, overdrafts, future guarantees, whether cancellable or not, or letters of credit and the bank has not

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 made payments at the reporting date, those instruments are included in these financial statements as commitments.

3.19 Share Capital and Reserves

Equity is the residual interest in the total assets of the bank after deducting all of its liability. Shares are classified as equity when
the bank has an unconditional right to avoid delivery of cash or another financial asset, that is, when the dividend and repayment of
capital are at the sole and absolute discretion of the bank and there is no contractual obligation whatsoever to that effect. Incremental
costs directly attributable to the issue of an equity instrument are deducted from the initial measurement of the equity instruments
considering the tax benefits achieved thereon.
Dividends on ordinary shares and preference shares classified as equity are recognized in equity in the period in which they are
declared.

Reserves are the allocation out of profit or retained earnings. These are created as statutory requirement, accounting standard
requirement and bank's own requirement.

3.20 Earnings per Share (EPS) including diluted EPS

Bank presents basic and diluted Earnings per share (EPS) data for its ordinary shares. Basic EPS is calculated by dividing the profit
and loss attributable to ordinary equity holders of bank by the weighted average number of ordinary shares outstanding during the
period. Diluted EPS is determined by adjusting both the profit and loss attributable to the ordinary equity holders and the weighted
average number of ordinary shares outstanding, for the effects of all dilutive potential ordinary shares.

3.21 Segment Reporting

The bank's operating segments are organized and managed separately through the respective department/business managers
according to the nature of products and services provided with each segment representing a strategic business unit. These business
units are reviewed by executives of the bank. The bank has identified four segments namely: Business Banking, Treasury, Card and
remittance.
Segment report include items directly attributable to a segment as well as those that can be allocated on a reasonable basis. The
income, expenses, assets & liabilities that cannot be allocated to aforesaid segment or those related to head office are unallocated
are included in Banking. The unallocated items generally comprise of head office assets, head office expenses, and tax assets and
liabilities. The geographical segment has been identified on the basis of the location of the branches in 7 different provinces of the
country.

3.22 Investment in Associates

For the purpose of consolidation, the bank applies NAS 28 - Investments in Associates. Associates are entities in which the bank has
significant influence, but not control, over the operating and financial policies. Generally, the bank holds more than 20%, but less than
50%, of their voting shares.

The investments in associates are initially recognized at cost and increased (or decreased) each year by the Bank’s share of the post-
acquisition profit/(loss) using equity method. The Bank ceases to recognize its share of the losses of equity accounted associates when
its share of the net assets and amounts due from the entity have been written off in full, unless it has a contractual or constructive
obligation to make good its share of the losses.

The Bank classified equity investment of Rs. 4,733,900 (Banking Finance & Insurance Institute of Nepal & Credit Information Center)
as associates as a result of representative in Board of Directors.

4. Scheduled Forming Part of Financial Statements.

Amount in NPR
Current Year Previous Year
Cash in hand 706,899,598 598,855,808
Balances with B/FIs 152,416,608
Money at call and short notice 1,771,781,144 3,326,511,471
Other - -
Total 2,478,680,743 4,077,783,886

The fair value of cash and cash equivalent is its carrying value. Cash at vault is adequately insured for physical and financial risks. Cash
balance at vault is maintained on the basis of the availability and regular business requirements. Balance with BFIs includes balance held at
various local banks and financial institutions. Cash held in foreign currency is subject to risk of changes in the foreign exchange rates which
are closely monitored, if any risk identified then are promptly managed. Money at call and short notice includes the amount deposited in call
account of various bank and financial institution.

4.2 Due from Nepal Rastra Bank
Amount in NPR
Current Year Previous Year
Statutory balances with NRB 1,994,614,926 1,746,036,629
Securities purchased under resale agreement - -
Other deposit and receivable from NRB 10,067,285 2,239
Total 2,004,682,212 1,746,038,867

Statutory balance with NRB represents the balance maintained for regulatory cash reserve ratio required by the NRB. Other deposit and
receivable from NRB includes the FCY deposit due from NRB.

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4.3 Placements with Bank and Financial Instituitions
Amount in NPR
Current Year Previous Year
Placement with domestic B/FIs - -
Placement with foreign B/FIs - -
Less: Allowances for impairment - -
Total - -

As of 31 Ashad 2081, Bank does not have placement with bank and financial institutions.

4.4 Derivative financial instruments
Amount in NPR
Current Year Previous Year
Held for trading - -
Interest rate swap - -
Currency swap - -
Forward exchange contract - -
Others - -
Held for risk management - -
Interest rate swap - -
Currency swap - -
Forward exchange contract - -
Other - -
Total - -

As of 31 Ashad 2081, Bank does not have Derivative Financial Instruments.


4.5 Other trading assets
Amount in NPR
Current Year Previous Year
Teasury bills - -
Government bonds - -
NRB Bonds - -
Domestic Corporate bonds - -
Equities - -
Other - -
Total - -
Pledged - -
Non-pledged - -

Trading assets are those assets that the bank has acquired for the purpose of selling in the near term, or holds as part of a portfolio that is
managed together for short-term profit are presented under this head. The bank has presented the equity held for trading under this head.

4.5.1: Information relating to Other trading assets
Amount in NPR
Current Year Previous Year
Cost Fair Value Cost Fair Value
Investment in quoted equity
Investment in mutual fund - - - -
Total - -

4.6 Loans and advances to B/FIs

Amount in NPR
Current Year Previous Year
Loans to microfinance institutions 3,757,615,832 3,591,267,565
Other - -
Less: Allowances for impairment 45,051,319 46,627,809
Total 3,712,564,513 3,544,639,755

Impairment allowance on Loans and advances to BFIs have been considered as per NRB directive. All the loans outstanding with BFIs have
been classified in pass category.

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4.6.1: Allowances for impairment
Balance at Shrawan 1 46,627,809 60,699,440
Impairment loss for the year:
Charge for the year
Recoveries/reversal 1,576,490 14,071,631
Amount written off - -
Balance at Ashad end 45,051,319 46,627,809

No individual loans to banks and micro finance has terms and conditions that significantly affect the amount, timing or certainty of cash flows
of the Bank. These assets have been classified as loans and advances and are subsequently measured at amortized costs. Risks associated
with these assets are regularly assessed. These are interest bearing advances and the income on these assets is credited to statement of
profit or loss under interest income.

4.7 Loans and advances to customers
Amount in NPR
Current Year Previous Year
Loan and advances measured at amortized cost 42,642,112,537 38,911,829,800
Less: Impairment allowances 2,092,025,406 1,768,868,108
Collective impairment 1,720,504,805 1,529,812,650
Individual impairment 371,520,600 239,055,459
Net amount 40,550,087,131 37,142,961,692
Loan and advances measured at FVTPL - -
Total 40,550,087,131 37,142,961,692
Impairment in loans and advances to BFIs and loans and advances to customer are as per NRB directive no.2 NPR 2,137,076,725 which is
higher than total impairment as per NAS 39. As per NAS 39 impairment is NPR 371,520,600 FY 2080/81.

4.7.1: Analysis of loan and advances - By Product
Amount in NPR
Current Year Previous Year
Product
Term loans 16,609,069,317 13,828,150,959
Overdraft 8,868,891,072 9,043,885,121
Trust receipt/Import loans - -
Demand and other working capital loans 18,066,515 21,778,690
Personal residential loans 6,179,835,460 5,455,519,731
Real estate loans 1,326,415,040 805,780,964
Margin lending loans 2,251,868,524 2,061,774,906
Hire purchase loans 1,250,369,425 1,482,371,151
Deprived sector loans 177,860,318 291,404,683
Bills purchased - -
Staff loans 477,304,309 321,889,262
Other 4,509,132,764 5,231,795,748
Sub total 41,668,812,743 38,544,351,216
Interest receivable 973,299,793 367,478,585
Grand total 42,642,112,537 38,911,829,800

4.7.2: Analysis of loan and advances - By Currency
Amount in NPR
Particulars Current Year Previous Year
Nepalese rupee 42,642,112,537 38,911,829,800
Indian rupee - -
United State dollar - -
Great Britain pound - -
Euro - -
Japenese yen - -
Chinese yuan - -
Other - -
Total 42,642,112,537 38,911,829,800

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4.7.3: Analysis of loan and advances - By Collateral
Amount in NPR
Current Year Previous Year
Secured
Movable/immovable assets 37,086,989,860 34,317,776,263
Gold and silver 231,019,513 229,477,626
Guarantee of domestic B/FIs 552,599,477 277,029,968
Government guarantee - -
Guarantee of international rated bank
Collateral of export document
Collateral of fixed deposit receipt 848,209,743 1,017,919,435
Collateral of Governement securities - -
Counter guarantee
Personal guarantee 184,434,839 268,816,670
Other collateral 3,738,859,106 2,800,809,838
Subtotal 42,642,112,537 38,911,829,800
Unsecured - -
Grant Total 42,642,112,537 38,911,829,800


4.7.4: Allowances for impairment
Amount in NPR
Current Year Previous Year
Specific allowances for impairment
Balance at Shrawan 1 2080 239,055,459 92,418,544
Impairment loss for the year:
Charge for the year 132,465,141 146,636,914
Recoveries/reversal during the year - -
Write-offs - -
Exchange rate variance on foreign currency impairment - -
Other movement - -
Balance at Ashad end 2081 371,520,600 239,055,459
Collective allowances for impairment
Balance at Shrawan 1 2080 1,529,812,650 1,155,508,036
Impairment loss for the year:
Charge/(reversal) for the year 190,692,156 374,304,614
Exchange rate variance on foreign currency impairment - -
Other movement - -
Balance at Ashad end 2081 1,720,504,805 1,529,812,650
Total allowances for impairment 2,092,025,406 1,768,868,108


4.8 Investment securities
Amount in NPR
Current Year Previous Year
Investment securities measured at amortized cost 13,598,218,104 12,663,862,370
Investment in equity measured at FVTOCI 1,026,945,434 884,384,707
Total 14,625,163,539 13,548,247,077

Investment made by the Bank in financial instruments has been presented under this account head in two categories i.e. investment
securities measured at amortized cost and investment in equity measured at fair value through other comprehensive income. Investment
other than those measured at amortized cost is measured at fair value and changes in fair value has been recognized in other comprehensive
income. Where income from the investment is received in the form of bonus shares, the valuation of investment is made by increasing the
number of shares without changing the cost of investment.

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 74

4.8.1: Investment securities measured at amortized cost
Amount in NPR
Current Year Previous Year
Debt securities
Government bonds 5,724,375,000 4,554,375,000
Government treasury bills 3,373,843,104 8,109,487,370
Nepal Rastra Bank bonds - -
Nepal Rastra Bank deposits instruments 4,500,000,000 -
Other - -
Less: specific allowances for impairment - -
Total 13,598,218,104 12,663,862,370

4.8.2: Investment in equity measured at fair value through other comprehensive income
Amount in NPR
Current Year Previous Year
Equity instruments
Quoted equity securities 902,711,134 Rs.'000880,150,407

Unquoted equity securities 124,234,300 4,234,300

Total 1,026,945,434 884,384,707

The investment in unquoted equity has been presented as cost considering the effect that net worth of equity will not be less than cost of
investment.

4.8.3: Information relating to investment in equities

Amount in NPR
Current Year Previous Year
Investment in quoted equity Cost Fair Value Cost Fair Value
Api Power Company Ltd.(308 ordinary Share of 100 each) 28,000 58,828 19,100 43,143
Arun Kabeli Power Limited(1 ordinary Share of 100 each) 100 185
Arun Valley Hydropower Development Co. Ltd.(25830 ordinary Share of 100 2,355,800 4,595,157 1,064,200 3,293,070
each)
Asian Life Insurance company Limited Promoter Share(924 promotor Share of 58,110 288,288 58,110 343,501
100 each)
Asian Life Insurance Co. Limited(9547 ordinary Share of 100 each) 7,233,031 5,947,781 7,233,031 6,047,232
Butwal Power Company Limited(116 ordinary Share of 100 each) 42,387 35,960 42,387 38,338
CEDB Hydropower Development Company Limited(5130 ordinary Share of 100 3,354,507 5,945,670
each)
Chhimek Laghubitta Bikas Bank Limited(1 ordinary Share of 100 each) - 900 - -
Chilime Hydropower Company Limited(48964 ordinary Share of 100 each) 25,642,385 22,768,260 25,642,385 23,890,127
Citizen Investment Trust(6061 ordinary Share of 100 each) 13,892,400 11,788,645 13,892,400 10,127,472
Citizens Mutual Fund -1(1637046 Mutual Fund of 10 each) 16,370,460 15,781,123 16,370,460 15,355,491
Citizens Mutual Fund-2(10000 Mutual Fund of 10 each) 106,200 103,200 106,200 103,900
Citizens Super 30 Mutual Fund(100000 Mutual Fund of 10 each) 1,000,000 1,000,000 1,000,000 1,000,000
Global IME Balance Fund-I(2000000 Mutual Fund of 10 each) 20,000,000 18,200,000 20,000,000 18,680,000
Global IME Samunnat Scheme-1(Mutual Fund of 10 each) - - 52,412,135 44,747,076
Himalayan 80-20(100000 Mutual Fund of 10 each) 1,000,000 999,000
Himalayan Distillery Limited(7444 ordinary Share of 100 each) 11,244,718 10,302,496 11,244,718 15,212,216
Himalayan Life Insurance Limited.(26138 ordinary Share of 100 each) 16,899,869 10,219,958 16,899,869 12,615,681
Rs.'000
Hydroelectricity Investment And Development Company Limited Promoter 1,091,603 1,133,000
Share(11000 promotor Share of 100 each)
IGI Prudential Insurance Limited Shares(78030 ordinary Share of 100 each) 4,461,323 10,436,832 4,461,323 10,474,240
IGI Prudential Insurance Limited Promoter Shares(78030 promotor Share of 5,043,884 39,881,913 5,050,348 23,126,480
100 each)
Kumari Dhanabriddhi Yojana(3000000 Mutual Fund of 10 each) 30,000,000 29,010,000 30,000,000 30,120,000
Kumari Equity Fund(2406670 Mutual Fund of 10 each) 24,066,700 23,248,432 24,066,700 24,475,834
Kumari Sabal Yojana(500000 Mutual Fund of 10 each) 5,000,000 5,000,000
Laxmi Value Fund-II (100000 Mutual Fund of 10 each) 1,000,000 924,000
Kumari Sunaulo Lagani Yojana- Open Ended(200000 Mutual Fund of 10 each) 2,000,000 2,368,000 2,000,000 2,130,000
Laxmi Equity Fund(3008661 Mutual Fund of 10 each) 30,086,610 29,454,791 30,086,610 28,853,059

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Investment in quoted equity Cost Fair Value Cost Fair Value
Life Insurance Company Nepal(10870 ordinary Share of 100 each) 20,772,787 15,631,060 20,772,787 16,902,850
Mega Mutual Fund -1(436340 Mutual Fund of 10 each) 4,363,400 3,368,545 4,363,400 3,486,357
Mountain Energy Nepal Limited(1500 ordinary Share of 100 each) 906,017 895,500
Nabil Balanced Fund-2(10000 Mutual Fund of 10 each) 112,200 90,000 112,200 88,000
Nabil Equity Fund(0 Mutual Fund of 10 each) - - 3,884,223 3,249,429
National Life Insurance Company Limited(21556 ordinary Share of 100 each) 17,897,238 12,825,820 17,897,238 12,874,200
Neco Insurance Co. Ltd(23472 ordinary Share of 100 each) 25,018,129 19,622,592 25,018,129 20,915,899
Nepal Doorsanchar Company Limited(6830 ordinary Share of 100 each) 7,786,409 5,771,350 7,786,409 6,194,127
Nepal Infrastructure Bank Limited(3954 ordinary Share of 100 each) 2,017,542 901,512 2,017,542 885,696
Nepal Insurance Co. Ltd.(6593 ordinary Share of 100 each) 4,137,225 5,801,840 4,137,225 4,915,080
Nepal Life Insurance Company Limited(8496 ordinary Share of 100 each) 14,223,398 5,259,024 14,223,398 6,321,024
Nepal Re-Insurance Company Limited(5146 ordinary Share of 100 each) 8,540,153 3,591,908 8,540,153 3,634,880
NIBL Growth Fund(500000 Mutual Fund of 10 each) 5,000,000 5,320,000 5,000,000 5,320,000
Nibl Pragati Fund(0 Mutual Fund of 10 each) - - 1,425,285 1,041,825
Nibl Sahabhagita Fund(1000498 Mutual Fund of 10 each) 12,245,000 10,545,249 12,245,000 10,635,294
Nibl Samriddhi Fund - Ii(30000 Mutual Fund of 10 each) 300,000 247,500 300,000 273,300
NIC Asia Flexi CAP Fund(4000000 Mutual Fund of 10 each) 40,000,000 37,000,000 40,000,000 40,680,000
NIC Asia Growth Fund(2000000 Mutual Fund of 10 each) 20,000,000 19,800,000 20,000,000 20,580,000
NIC Asia Growth Fund 2(250000 Mutual Fund of 10 each) 2,500,000 2,050,000
NIC Asia Select Fund 30(4930605 Mutual Fund of 10 each) 49,306,050 47,333,808 49,306,050 44,326,139
NICA Dynamic Debt Fund- Open Ended(664830 Mutual Fund of 10 each) 6,648,300 7,372,965 6,648,300 7,379,613
Nlg Insurance Company Limited(7441 ordinary Share of 100 each) 5,938,610 5,914,851 5,938,610 5,925,360
NMB 50(2504357 Mutual Fund of 10 each) 23,364,312 25,143,744 23,364,312 26,295,749
Nmb Hybrid Fund L-1(0 Mutual Fund of 10 each) - - 10,351,362 10,730,148
NMB Saral Bachat Fund-E- Open Ended(9490 Mutual Fund of 10 each) 94,900 92,433 94,900 90,345
NMB Sulav Investment Fund - II(1000000 Mutual Fund of 10 each) 10,000,000 10,060,000 10,000,000 9,990,000
Prabhu Insurance Co. Ltd.(6125 ordinary Share of 100 each) 4,506,249 5,059,250 4,506,249 4,575,375
Prabhu Mahalaxmi Life Insurance Company Limited Promoter Share(712500 71,250,000 71,250,000 80,512,500
promotor Share of 100 each) 137,355,750
Prabhu Select Fund(1468090 Mutual Fund of 10 each) 14,680,900 14,372,601 14,680,900 12,992,597
Prabhu Smart Fund(500000 Mutual Fund of 10 each) 5,000,000 4,805,000 5,000,000 4,950,000
Rasuwagadhi Hydropower Company Limited(500 ordinary Share of 100 each) 290,140 147,500 290,140 150,000
RBB Mutual Fund 1(2500000 Mutual Fund of 10 each) 25,000,000 20,400,000 25,000,000 20,200,000
RBB Mutual Fund 2(350000 Mutual Fund of 10 each) 3,500,000 3,325,000 3,500,000 3,500,000
Ridi Hydropower Development Company Limited(1 ordinary Share of 100 each) - 191 - 243
Rmdc Laghubitta Bittiya Sanstha Ltd.(0 ordinary Share of 100 each) - - - 585,900
Ru Ru Jalabidhyut Pariyoajana Ltd.(1000 ordinary Share of 100 each) 670,843 662,000
Sagarmatha Lumbini Insurance Company Limited(9430 ordinary Share of 100 8,358,720 6,855,610 8,358,720 7,053,640
each)
Sahas Urja Limited(5000 ordinary Share of 100 each) 2,789,916 2,595,000 2,789,916 2,419,500
Sana Kisan Bikas Laghubitta Bittiya Sanstha Limited(0 ordinary Share of 100 - - - 945,748
each)
Sanima Equity Fund(1919997 Mutual Fund of 10 each) 20,417,957 20,947,167 20,417,957 22,655,965
Sanima GIC Insurance Limited(160 ordinary Share of 100 each) 135,202 92,320 135,202 103,984
Sanima Growth Mutual Fund(500000 Mutual Fund of 10 each) 5,000,000 5,070,000 5,000,000 4,995,000
Sanima Large Cap Fund(4000000 Mutual Fund of 10 each) 40,000,000 37,160,000 40,000,000 35,680,000
Shikhar Insurance Company Limited(5874 ordinary Share of 100 each) 7,244,346 4,246,902 7,244,346 4,963,530
Shivam Cements Limited(11923 ordinary Share of 100 each) 10,134,412 5,988,923 6,518,120 2,807,965
Siddhartha Equity Fund(583874 Mutual Fund of 10 each) 6,051,740 4,898,703 6,051,740 5,505,932
Investment in unquoted equity Cost Fair Value Cost Fair Value
Siddhartha Investment Growth Scheme - 2(3253400 ordinary Share of 100 each) 32,534,000 30,874,766 32,534,000 29,378,202
Siddhartha Investment Growth Scheme-3(200000 Mutual Fund of 10 each) 2,000,000 1,890,000 2,000,000 2,000,000
Siddhartha Premier Insurance Limited(43834 ordinary Share of 100 each) 41,904,566 37,692,857 41,904,566 34,124,769
Subha Laxmi kosh -Open Ended(50000 Mutual Fund of 10 each) 496,525 552,500 496,525 503,500

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 Sunrise Bluechip Fund(4605026 Mutual Fund of 10 each) 46,050,260 38,083,565 46,050,260 36,149,454
Sunrise First Mutual Fund(1520100 Mutual Fund of 10 each) 15,260,697 15,733,035 15,260,697 16,842,708
Sunrise Focused Equity Fund(250000 Mutual Fund of 10 each) 2,500,000 2,060,000 2,500,000 2,420,000
SuryaJyoti Life Insurance Company Limited(17130 ordinary Share of 100 each) 12,861,753 7,364,187 12,861,753 10,449,300
Synergy Power Development Limited(1 ordinary Share of 100 each) 100 254.9 0 0
United Insurance Company(Nepal) Limited(525 ordinary Share of 100 each) 366,650 345,933 366,650 272,423
Total 882,154,735 902,711,134 929,794,241 880,150,407
Investment in unquoted equity Cost Fair Value Cost Fair Value
Aadhyanta Fund Management Ltd.(200000 promotor Share of 100 each) 20,000,000 20,000,000 - -
Avasar Equity Diversified Fund(50000 ordinary equity of 1000 each) 50,000,000 50,000,000 - -
Nepal Opportunity Fund-1(50000 Private equity of 1000 each) 50,000,000 50,000,000 - -
Nepal Clearing House Limited (221137 ordinary Share of 100 each) 4,234,300 4,234,300 4,234,300 4,234,300
Total 124,234,300 124,234,300 4,234,300 4,234,300

4.9 Current tax assets
Amount in NPR
Current Year Previous Year
Current tax assets 240,346,015 337,931,639
Current year income tax assets 240,346,015 337,931,639
Tax assets of prior periods - -
Current tax liabilities 252,352,857 202,375,283
Current year income tax liabilities 252,352,857 202,375,283
Tax liabilities of prior periods - -
Total (12,006,842) 135,556,356

Current Tax Assets includes advance income tax paid by the Bank under self assessment tax returns filed as per the Income Tax Act 2058 and
tax deducted at source (TDS) by several parties on behalf of the Bank. Similarly, current income tax liabilities includes the tax payable to the
Government computed as per the provision of the Income Tax Act 2058.


4.10 Investment in subsidiaries
Amount in NPR
Current Year Previous Year
Investment in quoted subsidiaries - -
Investment in unquoted subsidiaries - -
Total investment - -
Less: Impairment allowances - -
Net carrying amount - -

4.10.1: Investment in quoted subsidiaries

Amount in NPR
Current Year Previous Year
Cost Cost
"………………………………................................................…….Ltd. - -
…….....................................…shares of Rs. …..............….each"
"………………………………................................................…….Ltd. - -
…….....................................…shares of Rs. …..............….each"
………………………………. - -
Total - -

4.10.2: Investment in unquoted subsidiaries

Amount in NPR
Current Year Previous Year
Cost Cost
"………………………………................................................…….Ltd. - -
…….....................................…shares of Rs. …..............….each"
"………………………………................................................…….Ltd. - -
…….....................................…shares of Rs. …..............….each"
………………………………. - -
Total - -

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4.10.3: Information relating to subsidiaries of the Bank
Amount in NPR
Percentage of ownership held by the Bank
Current Year Previous Year
………………………………...............................................................................…… Ltd - -
………………………………...............................................................................…… Ltd - -
………………………………...............................................................................…… Ltd - -
………………………………...............................................................................…… Ltd - -
………………………………...............................................................................…… Ltd - -

4.10.4: Non controlling interest of the subsidiaries
Amount in NPR
Current Year Previous Year
Equity interest held by NCI (%) - -
Profit/(loss) allocated during the year - -
Accumulated balances of NCI as on Asar end…… - -
Dividend paid to NCI - -
Equity interest held by NCI (%) - -
Profit/(loss) allocated during the year - -
Accumulated balances of NCI as on Asar end…… - -
Dividend paid to NCI - -

4.11 Investment in associates
Amount in NPR
Current Year Previous Year
Investment in quoted associates
Investment in unquoted associates
Total investment 4,733,900 4,733,900
Less: Impairment allowances - -
Net carrying amount 4,733,900 4,733,900

4.11.1: Investment in quoted associates
Amount in NPR
Current Year Previous Year
Cost Cost
"……………………………...................................................................……….Ltd. - -
………........................…shares of Rs. …........................….each"
"……………………………...................................................................……….Ltd. - -
………........................…shares of Rs. …........................….each"
Total - -

4.11.2: Investment in unquoted associates
Amount in NPR
Current Year Previous Year
Cost Fair Value Cost Fair Value
Credit Information Centre Limited (204,348 ordinary Share of 100 each 2,233,900 2,233,900 2,233,900 2,233,900
including bonus share)
Banking Finance & Insurance Institute of Nepal ( 27,500 ordinary Share of 2,500,000 2,500,000 2,500,000 2,500,000
Rs. 100 each including bonus share )
Total 4,733,900 4,733,900 4,733,900 4,733,900

The entity on which the bank has significant influence is classified as [Link] bank has significant influence evidenced by
representation on board of directors of BFIN and CIC. The investment in associate is measured at cost. During the current year bank
represents on board of directors in CIC and BFIN has been reclassified to Investment in Associates as per NFRS 10.

4.11.3: Information relating to associates of the Bank

Percentage of ownership held by the Bank
Current Year Previous Year
Credit Information Center Ltd. 5.56% 5.56%
Banking Finance & Insurance Institute of Nepal Ltd. 4.68% 4.68%

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4.11.4: Equity value of associates
…………………………….................................................................……….Ltd. - -

………………....................................................................………………….Ltd. - -
Total - -

4.12 Investment properties Amount in NPR
Current Year Previous Year
Investment properties measured at fair value
Balance as on Shrawan 1, 2080 - -
Addition/disposal during the year - -
Net changes in fair value during the year - -
Adjustment/transfer - -
Net amount - -
Investment properties measured at cost
Balance as on Shrawan 1, 2080 543,041,901 482,389,565
Addition During the year 6,959,325 84,994,606
Disposal during the year (17,546,796) (24,342,269)
Accumulated Impairment Loss - -
Net Amount 532,454,431 543,041,901
Total 532,454,431 543,041,901

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 .13 Property and Equipment
Amount in NPR
Leasehold Computer & Furniture & Equipment Ashad End Ashad End
Particulars Land Building Vehicles Machinery
Properties Accessories Fixture & Others 2081 2080
Cost
As on Shrawan 1, 2079 73,566,517 39,534,844 196,434,854 36,614,569 111,392,091 52,978,304 43,757,528 126,147,655 680,426,362 621,822,103
Addition during the Year - 55,370 16,373,189 10,184,225 31,576,400 7,420,545 5,952,860 23,376,211 94,938,800 68,679,143
Acquisition 55,370 16,373,189 10,184,225 31,576,400 7,420,545 5,952,860 23,376,211 94,938,800 68,679,143
Capitalization - - - - - - - - -

@# cf}+ jflif{s k|ltj]bg @)*)÷*!

Disposal during the year 122,984 211,072 13,257,793 8,136 436,293 718,630 14,754,907 10,074,883
Adjustment/Revaluation - - - - - - - - - -
Balance as on Ashad end 2080 73,566,517 39,590,214 212,685,060 46,587,722 129,710,699 60,390,713 49,274,095 148,805,236 760,610,255 680,426,362
Addition during the Year - - 1,809,286 2,971,830 28,264,700 1,961,630 - 15,318,386 50,325,832 94,938,800
Acquisition - - 1,809,286 2,971,830 28,264,700 1,961,630 - 15,318,386 50,325,832 94,938,800
Capitalization - - - - - - - - -
Disposal during the year - - 21,862,082 - 492,660 395,750 22,750,492 14,754,907
Adjustment/Revaluation - - - - - - - - - -
Balance as on Ashad end 2081 73,566,517 39,590,214 214,494,346 49,559,552 136,113,317 62,352,343 48,781,435 163,727,872 788,185,596 760,610,255
Depreciation and Impairment
As on Shrawan 1, 2079 - 17,476,387 125,201,109 18,624,107 58,331,819 34,200,482 23,550,713 63,948,688 341,333,305 292,898,015
Impairment for the year - - - - - - - - - -
Depreciation charge for the Year - 591,870 13,765,689 6,613,889 13,711,766 4,447,373 3,641,152 18,016,137 60,787,876 55,212,807
Disposals - - 80,915 211,071 10,452,884 5,853 436,292 674,563 11,861,579 6,777,516
Adjustment - - - - - - - - - -
As on Ashad end 2080 - 18,068,257 138,885,884 25,026,925 61,590,701 38,642,002 26,755,573 81,290,261 390,259,603 341,333,305
Impairment for the year - - - - - - - - - -
Depreciation charge for the Year - 592,881 16,139,195 6,911,997 14,993,252 4,785,969 4,012,179 19,728,519 67,163,993 60,787,876
Disposals - - - - 12,768,446 - 492,659 347,399 13,608,505 11,861,579
Adjustment - - - - - - - - - -
As on Ashad end 2081 - 18,661,138 155,025,079 31,938,922 63,815,507 43,427,971 30,275,093 100,671,381 443,815,091 390,259,603
Capital Work in Progress
Net Book Value
As on Ashad end 2079 73,566,517 22,058,457 71,233,745 17,990,462 53,060,272 18,777,822 20,206,815 62,198,967 339,093,057 328,924,088
As on Ashad end 2080 73,566,517 21,521,957 73,799,176 21,560,797 68,119,998 21,748,711 22,518,522 67,514,975 370,350,653 318,537,067
As on Ashad end 2081 73,566,517 20,929,076 59,469,266 17,620,630 72,297,810 18,924,372 18,506,342 63,056,491 344,370,504 351,308,307

80
The cost of an item of property and equipment has been recognized as an asset, initially recognized at cost. Subsequent expenditure is capitalized if it is probable that the future economic benefits from the
expenditure will flow to the Bank. Any gain or loss on disposal of an item of property and equipment (calculated as the difference between the net proceeds from disposal and the carrying amount of the item) is
recognized in other income in profit or loss account.
 4.14 Goodwill and Intangible Assets
Amount in NPR
Particulars Goodwill Software Other Ashad End 2081 Ashad End 2080
Purchased Developed
Cost
As on Shrawan 1, 2079 54,631,463 - - 54,631,463 53,445,528
Addition during the Year 2,534,075 2,534,075 1,185,935
Acquisition 2,534,075 2,534,075 1,185,935
Capitalization - -
Disposal during the year - -

@# cf}+ jflif{s k|ltj]bg @)*)÷*!

Adjustment/Revaluation - -
Balance as on Ashad end 2080 57,165,538 - - 57,165,538 54,631,463
Addition during the Year
Acquisition 3,354,410 3,354,410 2,534,075
Capitalization 3,354,410 3,354,410 2,534,075
Disposal during the year - -
Adjustment/Revluation - -
Balance as on Ashad end 2081 60,519,948 60,519,948 57,165,538
Amortization and Impairment
As on Shrawan 1, 2079 51,865,250 - - 51,865,250 50,507,417
Amortization charge for the Year 1,062,620 1,062,620 1,357,833
Impairment for the year -
Disposals - -
Adjustment
As on Ashad end 2080 52,927,870 - - 52,927,870 51,865,250
Amortization charge for the Year 1,354,388 1,354,388 1,062,620
Impairment for the year -
Disposals - -
Adjustment
As on Ashad end 2081 - 54,282,258 - - 54,282,258 52,927,870
Capital Work in Progress - - - - - -
Net Book Value
As on Ashad end 2079 - 2,766,214 2,938,112
As on Ashad end 2080 - 4,237,668 2,766,205
As on Ashad end 2081 - 6,237,690 4,237,668

Acquired computer software licenses are capitalized on the basis of the costs incurred to acquire and bring to use the specific software. Costs associated with the development of software are capitalized where it
is probable that it will generate future economic benefits in excess of its cost. Computer software costs are amortized on the basis of expected useful life. Costs associated with maintaining software are recog-

81
nized as an expense upfront.

Software is amortised on a straight-line basis in profit or loss over its estimated useful life, from the date that it is available for use. The estimated useful life of software for the current and comparative periods is
five years. Software assets with costs less than NPR 5,000 are charged off on purchases as revenue expenditure.
4.15 Deferred Tax
Amount in NPR
Current Year
Temporary
Carrying Amount Tax Base
Difference
Deferred tax on temporary differences on following items
Investment properties - - -
Investment securities 1,031,679,334 1,011,122,935 20,556,400
Property & equipment 270,803,988 224,850,289 45,953,699
Goodwill and Intangible Assets 6,237,690 7,519,517 (1,281,827)
Right To Use Assets (NFRS-16) 121,746,680 - 121,746,680
Gratuity Liability 11,951,592 - (11,951,592)
Leave Liability 118,384,368 - (118,384,368)
Medical Provision 98,424,744 - (98,424,744)
Lease liabilities 150,046,713 - (150,046,713)
Deferred tax on temporory differences (191,832,466)
Deferred tax on carry forward of unused tax losses
Deferred tax due to changes in tax rate
Net Deferred tax (Asset)/Liabilities as on year end of Ashad 31, 2081 (57,549,740)
Deferred tax (Asset)/Liabilities as on Shrawan 1, 2080 (75,475,508)
Origination/(Reversal) during the year 17,925,768
Deferred tax expense/(income) recognised in PL (10,201,485)
Deferred tax expense/(income) recognised in OCI 28,127,254
Deferred tax expense/(income) recognised in directly in Equity
Previous Year
Temporary
Carrying Amount Tax Base
Difference
Deferred tax on temporory differences on following items
Investment properties - - -
Investment securities 889,118,607 938,762,441 (49,643,834)
Property & equipment 296,784,136 251,123,909 45,660,227
Gratuity Liability 4,237,668 5,688,335 (1,450,667)
Leave Liability 204,355,304 - 204,355,304
Medical Provision 19,518,698 - (19,518,698)
Right To Use Assets (NFRS-16) 117,743,880 - (117,743,880)
Lease liabilities 84,159,424 - (84,159,424)
Deferred tax on temporory differences 229,084,055 (229,084,055)
Deferred tax on carry forward of unused tax losses (251,585,027)
Deferred tax due to changes in tax rate
Net Deferred tax (asset)/liabilities as on year end of Ashad 31,2080 (75,475,508)
Deferred tax (asset)/liabilities as on Shrawan 1, 2079 (72,079,767)
Origination/(Reversal) during the year (3,395,743)
Deferred tax expense/(income) recognised in PL (11,547,217)
Deferred tax expense/(income) recognised in OCI 8,151,474
Deferred tax expense/(income) recognised in directly in equity

4.16 Other assets Amount in NPR

Current Year Previous Year
Assets held for sale - -
Other non banking assets - -
Bills receivable - -
Accounts receivable 17,822,821 23,836,734
Accrued income 103,892,084 237,689,038
Prepayments and deposit 91,042,496 130,389,451
Income tax deposit 15,873,936 15,873,936
Deferred employee expenditure 1,462,703 32,802,770
Right of Use Assets 121,746,680 204,355,304
Stationery 7,133,650 7,366,348
Others 13,496,446 11,993,290
Total 372,470,817 664,306,872

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4.17 Due to Bank and Financial Institutions
Amount in NPR
Current Year Previous Year
Money market deposits - -
Interbank borrowing - -
Other deposits from BFIs 914,146,754 2,022,836,363
Settlement and clearing accounts - -
Other deposits from BFIs - -
Total 914,146,754 2,022,836,363

The balance in accounts maintained with the Bank by other local financial institution have been presented under this head. Interbank
borrowing, interbank deposit, balances on settlement and clearing accounts as well as other amount due to bank and financial institution is
presented under due to bank and financial institutions.

4.18 Due to Nepal Rastra Bank
Amount in NPR
Current Year Previous Year
Refinance from NRB - -
Standing Liquidity Facility - -
Lender of last resort facility from NRB - -
Securities sold under repurchase agreements - -
Other payable to NRB - -
Total - -


4.19 Derivative financial instruments
Amount in NPR
Current Year Previous Year
Held for trading - -
Interest rate swap - -
Currency swap - -
Forward exchange contract - -
Others - -
Held for risk management - -
Interest rate swap - -
Currency swap - -
Forward exchange contract - -
Other - -
Total - -

As of 31 Ashad 2081 the bank does not have Derivative Financial Instruments.

4.20 Deposits from customers
Amount in NPR
Current Year Previous Year
Institutions customers: 11,574,344,280 10,924,438,912
Term deposits 7,109,484,740 7,159,727,844
Call deposits 3,540,167,853 3,114,302,287
Current deposits 900,499,947 644,731,739
Other 24,191,740 5,677,041
Individual customers: 43,635,938,462 40,571,994,310
Term deposits 24,139,590,296 26,743,213,111
Saving deposits 19,207,707,303 13,443,190,014
Current deposits 281,316,024 337,386,738
Other 7,324,839 48,204,447
Total 55,210,282,742 51,496,433,221

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4.20.1: Currency wise analysis of deposit from customers
Amount in NPR
Current Year Previous Year
Nepalese rupee 50,959,940,377 51,492,071,571
Indian rupee
United State dollar 4,250,342,365 4,361,650
Great Britain pound - -
Euro - -
Japenese yen - -
Chinese yuan - -
Other - -
Total 55,210,282,742 51,496,433,221

Currency wise include NPR converted value of deposit on different currencies as on reporting date converted at closing spot rate.

4.21 Borrowing
Amount in NPR
Current Year Previous Year
Domestic Borrowing - -
Nepal Government - -
Other Institutions - -
Other - -
Sub total - -
Foreign Borrowing - -
Foreign Bank and Financial Institutions - -
Multilateral Development Banks - -
Other Institutions - -
Sub total - -
Total - -

4.22 Provisions
Amount in NPR
Current Year Previous Year
Provisions for redundancy - -
Provision for restructuring - -
Pending legal issues and tax litigation - -
Onerous contracts - -
Other - 85,549,753
Total - 85,549,753

Tax litigation includes the case against Large Tax Payer Office of former CSID for the additional tax liability at the time of full tax audit. Other
provision includes the provision for medical allowance of NPR 65.02 million and provision for receivabale and few long pending receivable
of NPR 0.27 million. Provision for medical allowance is made each year on the basis of current year gross salary.

4.22.1: Movement in Provisions

Amount in NPR
Current Year Previous Year
Balance at Shrawan 1 - 79,702,741
Provisions made during the year - 30,381,440
Provisions used during the year - 24,534,429
Provisions reversed during the year - -
Unwind of discount - -
Balance at Ashad end - 85,549,753

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4.23 Other Liabilities
Amount in NPR
Current Year Previous Year
Liability for employees defined benefit obligations 11,951,592 19,518,698
Liability for long-service leave 118,384,368 117,743,880
Short-term employee benefits - -
Bills payable 4,048,146 3,557,830
Creditors and accruals 48,575,904 79,856,603
Interest payable on deposit 2,245,149 1,990,573
Interest payable on borrowing - 21,488,992
Liabilities on defered grant income - -
Unpaid Dividend 114,723,654 101,929,654
Liabilities under NFRS Lease 150,046,713 229,084,055
Employee bonus payable 82,501,811 63,153,666
Other Liabilities 280,868,112 174,372,338
Total 813,345,450 812,696,291

Liabilities relating to employees benefits like liabilities for defined benefit obligation on gratuity and pension fund, liabilities for long-service
leave, short-term employee benefits etc., Creditors and accruals, unpaid dividend etc. are presented under this account head of other
liabilities. Long service leave consists of sick leave and annual leave. Actuarial breakup for defined benefit obligations have been disclosed in
4.23.1 to 4.23.7

4.23.1: Defined benefit obligations
Amount in NPR
The amounts recognised in the statement of financial position are as follows:
Current Year Previous Year
Present value of unfunded obligations 118,384,349 117,743,861
Present value of funded obligations 222,030,331 231,902,420
Total present value of obligations 340,414,680 349,646,281
Fair value of plan assets 210,078,739 207,955,860
Present value of net obligations 130,335,941 141,690,421

4.23.2: Plan assets

Plan assets comprise

Amount in NPR
Current Year Previous Year
Equity securities - -
Government bonds - -
Global IME Retirement Fund 27,690,837 25,264,621
Citizen Investment Trust 182,387,902 182,691,239
Total 210,078,739 207,955,860

4.23.3: Movement in the present value of defined benefit obligations

Amount in NPR
Current Year Previous Year
Defined benefit obligations at Shrawan 1 349,646,281 297,074,150
Actuarial losses (30,659,066) 21,937,935
Benefits paid by the plan (34,621,266) (21,647,681)
Current service costs and interest 56,048,731 52,281,877
Defined benefit obligations at Ashad end 340,414,680 349,646,281

4.23.4:
Movement in the fair value of plan assets Amount in NPR
Current Year Previous Year
Fair value of plan assets at Shrawan 1 207,955,860 184,663,690
Contributions paid into the plan - 11,640,722
Benefits paid during the year (13,636,305) (6,787,659)
Actuarial (losses) gains (1,614,577) 3,672,790
Expected return on plan assets 17,373,761 14,766,317
Fair value of plan assets at Ashad end 210,078,739 207,955,860

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4.23.5: Amount recognised in profit or loss
Amount in NPR
Current Year Previous Year
Current service costs 28,472,564 28,522,718
Interest on obligation 27,576,167 23,759,159
Expected return on plan assets (17,373,761) (14,766,317)
Total 38,674,970 37,515,560

4.23.6: Amount recognised in other comprehensive income
Amount in NPR
Current Year Previous Year
Acturial (gain)/loss (30,307,521) 3,431,058
Total (30,307,521) 3,431,058

4.23.7: Actuarial assumptions

Amount in NPR
Current Year Previous Year
Discount rate 8.00% 8.00%
Expected return on plan asset 8.50% 8.50%
Future salary increase 8.00% 8.0%
Withdrawal Rate
"For Ages: 3.00% 3.00%
-Less than 35 Years"
-More than and euqual to 35 Years 1.00% 1.00%

4.24 Debt securities issued

Amount in NPR
Current Year Previous Year
Debt securities issued designated as at fair value through profit or loss - -
Debt securities issued at amortised cost 995,083,747 994,759,618
Total 995,083,747 994,759,618

4.25 Subordinated Liabilities

Amount in NPR
Current Year Previous Year
Redeemable preference shares - -
Irredemable cumulative preference shares (liabilities component) - -
Other - -
Total - -


4.26 Share capital

Amount in NPR
Current Year Previous Year
Ordinary shares 4,171,318,600 4,171,318,600
Convertible preference shares (equity component only) - -
Irredemable preference shares (equity component only) - -
Perpetual debt (equity component only) - -
Total 4,171,318,600 4,171,318,600
Opening Share Capital 4,171,318,600 4,171,318,600
Addition:
Closing Share Capital 4,171,318,600 4,171,318,600

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4.26.1: Ordinary shares
Amount in NPR
Current Year Previous Year
Authorized Capital
80,000,000 Ordinary share of Rs. 100 each 8,000,000,000 8,000,000,000
Issued capital
41,713,186.00 Ordinary share of Rs. 100 each 4,171,318,600 4,171,318,600

Subscribed and paid up capital

41,713,186.00 Ordinary share of Rs. 100 each 4,171,318,600 4,171,318,600
Total 4,171,318,600 4,171,318,600

4.26.2: Ordinary share ownership
Amount in NPR
Current Year Previous Year
Percent Amount (NPR) Percent Amount (NPR)
Domestic ownership
Nepal Government - - - -
"A" class licensed institutions - - - -
Other licensed intitutions - - - -
Other Institutions 3.70% 154,418,032 3.70% 154,418,032
Public 96.30% 4,016,900,568 96.30% 4,016,900,568
Other - -
Foreign ownership - -
Total 100% 4,171,318,600 100% 4,171,318,600
Promoter 51.00% 2,127,372,486 51.00% 2,127,372,486
Public 49.00% 2,043,946,114 49.00% 2,043,946,114
Total 100% 4,171,318,600 100% 4,010,883,268

List of Shareholders Holding Share Capital of 0.5% or more

Amount in NPR
Current Year
Shareholders Name No of share Total Amount Percentage (%)
Raj Bahadur Singh 1,094,325 109,432,500 2.62%
Samjhana Aryal 1,061,241 106,124,100 2.54%
Rohit Gupta 821,764 82,176,400 1.97%
Rajesh Kumar Rauniar 758,476 75,847,600 1.82%
Purushotam Lal Sanghai 736,951 73,695,100 1.77%
Anil Das Shrestha 682,545 68,254,500 1.64%
Sunil Ballav Pant 586,474 58,647,400 1.41%
Sanjay Giri 556,763 55,676,300 1.33%
Sita Ram Prasai 531,302 53,130,200 1.27%
Madhav Lal Shrestha 511,187 51,118,700 1.23%
Pramod Kumar Kabra 460,200 46,020,000 1.10%
Rajesh Babu Shrestha 445,491 44,549,100 1.07%
Arjun Prasad Sharma 426,936 42,693,600 1.02%
Harish Chand 407,478 40,747,800 0.98%
Sita Sharma 393,479 39,347,900 0.94%
Dhana Kumari Shrestha 360,700 36,070,000 0.86%
Khuma Prasad Aryal 339,597 33,959,700 0.81%
Ram Gopal Goenka 310,293 31,029,300 0.74%
Dhruba Kumar Shrestha 300,401 30,040,100 0.72%
Parasar Prasai 268,471 26,847,100 0.64%
Employees Provident Fund 268,103 26,810,300 0.64%
Raj Kumar Agrawal 267,304 26,730,400 0.64%
Ramesh Kumar Agrawal 267,006 26,700,600 0.64%
Sita Sharma 227,255 22,725,500 0.54%
Arjun Prasad Sharma 224,917 22,491,700 0.54%
Dileep Agrawal 223,418 22,341,800 0.54%

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 Shyam Krishna Shrestha 214,183 21,418,300 0.51%
Sunil Agarwal 212,160 21,216,000 0.51%
Shashi Ranjan Kalwar 211,985 21,198,500 0.51%
Rahul Ranjan 211,985 21,198,500 0.51%
Sandeep Kumar Agrawal 211,042 21,104,200 0.51%

4.27 Reserves
Amount in NPR
Current Year Previous Year
Statutory general reserve 1,494,426,385 1,394,353,400
Exchange equilisation reserve 2,786,322 2,356,414
Corporate social responsibility reserve 5,015,602 6,340,985
Capital redemption reserve - -
Deferred Tax Reserve - -
Investment adjustment reserve 2,500,000 2,500,000
Capital reserve - -
Assets revaluation reserve - -
Regulatory Reserve 756,252,225 662,324,661
Dividend equalisation reserve - -
Actuarial gain (2,269,468) (23,484,733)
Fair Value Reserve 14,389,480 (39,603,825)
Other Reserve 7,391,247 1,802,045
Total 2,280,491,793 2,006,588,947

General Reserve
General Reserve maintained pertains to the regulatory requirement of the Bank and Financial Institutions Act, 2073. There is a regulatory
requirement to set aside 20% of the net profit to the general reserve until the reserve is twice the paid up capital and thereafter minimum
10% of the net profit.

Exchange Equilization Reserve
Exchange equalization is maintained as per requirement of Nepal Rastra Bank Unified Directive. There is a regulatory requirement to set
aside 25% of the foreign exchange revaluation gain on the translation of foreign currency to the reporting currency. The reserve is the
accumulation of such gains over the years.
Corporate Social Responsibility Reserve
Corporate Social Responsibility reserve of 1% of net profit after tax is maintained as per Nepal Rastra Bank Directive.

Regulatory Reserve
Regulatory reserves includes any amount derived as a result of NFRS conversion and adoption with corresponding effect in retained
earnings.

4.28 Contingent liabilities and commitments

Amount in NPR
Current Year Previous Year
Contingent liabilities 64,172,296 91,962,722
Undrawn and undisbursed facilities 1,230,918,790 1,724,455,168
Capital commitment - -
Lease Commitment - -
Litigation 211,694,892 81,098,089
Total 1,506,785,978 1,897,515,979



4.28.1: Contingent liabilities
Amount in NPR
Current Year Previous Year
Acceptance and documentary credit - -
Bills for collection - -
Forward exchange contracts - -
Guarantees 64,172,296 91,962,722
Underwriting commitment - -
Other commitments - -
Total 64,172,296 91,962,722

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4.28.2: Undrawn and undisbursed facilities Amount in NPR
Current Year Previous Year
Undisbursed amount of loans 557,519,917 937,471,684
Undrawn limits of overdrafts 673,398,873 786,983,484
Undrawn limits of credit cards - -
Undrawn limits of letter of credit - -
Undrawn limits of guarantee - -
Total 1,230,918,790 1,724,455,168

4.28.3: Capital commitments Amount in NPR

Current Year Previous Year
Capital commitments in relation to Property and Equipment
Approved and contracted for - -
Approved but not contracted for - -
Sub total - -
Capital commitments in relation to Intangible assets
Approved and contracted for - -
Approved but not contracted for - -
Sub total - -
Total - -


4.28.4: Lease commitments Amount in NPR
Current Year Previous Year
Operating lease commitments
Future minimum lease payments under non cancellable operating lease, where - -
the bank is lessee
Not later than 1 year - -
Later than 1 year but not later than 5 years - -
Later than 5 years - -
Sub total
Finance lease commitments
Future minimum lease payments under non cancellable operating lease, where - -
the bank is lessee
Not later than 1 year - -
Later than 1 year but not later than 5 years - -
Later than 5 years - -
Sub total - -
Grand total - -


4.28.5: Litigation

Litigation includes the disputed amount in lieu of tax assessment against which the Bank has filed an application for administrative review.

4.29 Interest income Amount in NPR

Current Year Previous Year
Cash and cash equivalent 36,355,868 143,052,176
Due from Nepal Rastra Bank 27,059,029 -
Placement with bank and financial institutions - -
Loan and advances to bank and financial institutions 93,848,857 158,087,079
Loans and advances to customers 5,480,138,535 5,798,696,304
Investment securities 797,830,626 546,236,830
Loan and advances to staff 44,150,649 36,824,132
Other 15,966,824 16,225,178
Total interest income 6,495,350,389 6,699,121,699

Interest Accrued on loan and advances has been recognized as per the income recognition guidelines issued by Nepal Rastra Bank.

@# cf}+ jflif{s k|ltj]bg @)*)÷*! 89

4.30 Interest expense
Amount in NPR
Current Year Previous Year
Due to bank and financial institutions - -
Due to Nepal Rastra Bank - 29,666,580
Deposits from customers 4,417,741,889 4,692,688,594
Borrowing 861,096 5,619,021
Debt securities issued 110,324,129 25,084,746
Subordinated liabilities - -
Other - -
Total interest expense 4,528,927,114 4,753,058,941

4.31 Fees and Commission Income
Amount in NPR
Current Year Previous Year
Loan administration fees 58,776,931 51,902,387
Service fees 64,753,285 55,867,500
Consortium fees - -
Commitment fees 370,625 389,232
DD/TT/Swift fees - -
Credit card/ATM issuance and renewal fees 80,602,913 72,376,246
Prepayment and swap fees 4,918,700 2,183,797
Investment banking fees - -
Asset management fees - -
Brokerage fees - -
Remittance fees 4,227,854 3,535,316
Commission on letter of credit - -
Commission on guarantee contracts issued 840,803 695,054
Commission on share underwriting/issue - -
Locker rental 458,750 393,621
Other fees and commission income 11,135,177 11,610,045
Total fees and Commission Income 226,085,038 198,953,198

4.32 Fees and commission expense
Amount in NPR
Current Year Previous Year
ATM management fees 15,557,287 14,418,851
VISA/Master card fees 3,269,500 3,191,866
Guarantee commission - -
Brokerage - -
DD/TT/Swift fees - -
Remittance fees and commission - -
Other fees and commission expense 46,391 56,032
Total fees and Commission Expense 18,873,177 17,666,749

4.33 Net trading income

Amount in NPR
Current Year Previous Year
Changes in fair value of trading assets - -
Gain/loss on disposal of trading assets - -
Interest income on trading assets - -
Dividend income on trading assets - -
Gain/loss foreign exchange transation 221,372 1,122,987
Other - -
Net trading income 221,372 1,122,987.04

4.34 Other operating income
Amount in NPR
Current Year Previous Year
Foreign exchange revauation gain 1,719,630 935,851
Gain/loss on sale of investment securities 2,451,596 5,791,314
Fair value gain/loss on investment properties - -
Dividend on equity instruments 31,713,440 25,451,845
Gain/loss on sale of property and equipment 616,361 1,444,897

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Gain/loss on sale of investment property 2,119,043 1,077,218
Operating lease income 2,273,250 2,534,500
Gain/loss on sale of gold and silver - -
Other 6,776,120 7,149,726
Total 47,669,440 44,385,350

4.35 Impairment charge/(reversal) for loan and other losses

Amount in NPR
Current Year Previous Year
Impairment charge/(reversal) on loan and advances to B/FIs (1,576,490) (14,071,631)
Impairment charge/(reversal) on loan and advances to customer 323,157,297 520,941,528
Impairment charge/(reversal) on financial Investment - -
Impairment charge/(reversal) on placement with banks and financial institutions - -
Impairment charge/(reversal) on property and equipment - -
Impairment charge/(reversal) on goodwill and intangible assets - -
Impairment charge/(reversal) on investment properties - -
- Impairment charge - -
- Impairment reversal - -
Total 321,580,807 506,869,897

4.36 Personnel Expense
Amount in NPR
Current Year Previous Year
Salary 244,316,368 238,752,207
Allowances 208,260,889 195,741,879
Gratuity expense 38,707,239 32,312,817
Provident fund 23,156,546 22,178,348
Uniform 7,354,800 7,144,800
Training & development expense 8,991,053 11,482,686
Leave encashment 51,887,149 62,017,466
Medical 30,870,355 29,336,069
Insurance - -
Employees incentive - -
Cash-settled share-based payments - -
Pension expense - -
Finance expense under NFRS 22,732,450 17,254,069
Other expenses related to staff 653,970 1,620,164
Subtotal 636,930,818 617,840,505
Employees bonus 82,501,811 63,153,666
Grand total 719,432,629 680,994,171


4.37 Other operating expense
Amount in NPR
Current Year Previous Year
Directors' fee 3,924,000 3,342,000
Directors' expense 3,568,624 1,090,151
Auditors' remuneration 1,243,000 1,130,000
Other audit related expense - -
Professional and legal expense 2,376,956 2,170,810
Office administration expense 242,294,918 230,531,904
Operating lease expense 264,000 -
Operating expense of investment properties - -
Corporate social responsibility expense 6,329,033 8,247,143
Onerous lease provisions - -
Lease Expense Under NFRS 102,296,448 105,731,270
Other 1,288,119 44,682
Total 363,585,097 352,287,959

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4.37.1 Office administration expense
Amount in NPR
Current Year Previous Year
Water and electricity 20,029,860 18,161,742
Repair and maintenance 8,157,355 8,879,882
(a) Building 306,778 -
(b) Vehicle 3,811,634 4,046,461
(c) Computer and accessories 549,767 581,121
(d) Office equipment and furniture 2,814,615 3,769,826
(e) Other 674,561 482,475
Insurance 6,072,315 7,059,601
Postage, telex, telephone, fax 29,259,874 26,022,263
Printing and stationery 23,904,065 21,480,053
Newspaper, books and journals 218,696 202,826
Advertisement 8,630,218 9,205,500
Donation - 1,500
Security expenses 36,851,436 33,792,567
Deposit and loan guarantee premium 24,349,346 22,565,529
Travel allowance and expense 4,994,859 4,838,841
Entertainment 172,988 957,303
Annual/ special general meeting expenses 1,613,343 770,804
Other
(a) Technology Support Cost (Technical Services Fees ) 8,494,489 7,157,520
(b) Transport expenses 10,107,013 11,421,153
(c) Customer & Public Relation Expenses - 30,117
(d) Banking and Corporate Expenses 17,072,869 15,353,599
(e) Fees and Charges 10,649,226 8,953,773
(f) Miscellaneous 8,047,729 10,048,785
(g) Janitorial 8,727,644 5,318,417
(h) Amortization of Deferred Expenses & Software - -
(i) Fine & Penalties - -
(j) Low value Assets 294,515 437,852
(k) Internal Audit Fees & Expenses 6,408,066 7,667,960
(l) Annual Maintenance Charge 3,906,972 4,643,664
(m) Branch opening expenses - -
(n) Festival & Closing Exp 1,427,844 1,070,610
(o) Consultancy fee 1,401,760 1,493,708
(p) Budgeting & Planning Expenses 1,502,438 2,996,335
Total 242,294,918 230,531,904

4.38 Depreciation & Amortisation

Amount in NPR
Current Year Previous Year
Depreciation on property and equipment 67,163,993 60,787,876
Depreciation on investment property - -
Amortisation of intangible assets 1,354,388 1,062,620
Total 68,518,382 61,850,497

Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. Amortization is the systematic allocation
of the depreciable amount of an intangible asset over its useful life. Depreciation measured and recognized as per NFRS on property and
equipment, and amortization of intangible assets is presented under this account head.

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4.39 Non operating income
Amount in NPR
Current Year Previous Year
Recovery of loan written off 5,477,830 7,197,081
Other income - -
Total 5,477,830 7,197,081

The income that have no direct relationship with the operation of transactions are presented under this [Link] income covered under this
head includes loan recovery from loan written off and other income etc.
4.40 Non operating expense
Amount in NPR
Current Year Previous Year
Loan written off 11,370,565 9,624,756
Redundancy provision - -
Expense of restructuring - -
Other expense - 44,352
Total 11,370,565 9,669,107
The expenses that have no direct relationship with the operation of transactions are presented under this head.

4.41 Income tax expense

Amount in NPR
Current Year Previous Year
Current tax expense 252,352,857 202,375,283
Current year 252,352,857 202,375,283
Adjustments for prior years - -
Deferred tax expense (10,201,485) (11,547,217)
Origination and reversal of temporary differences (10,201,485) (11,547,217)
Changes in tax rate - -
Recognition of previously unrecognised tax losses - -
Total income tax expense 242,151,371 190,828,066

The amount of income tax on net taxable profit is recognized and presented under this head. This head includes current tax expense and
deferred tax expense/deferred tax income.

4.41.1: Reconciliation of tax expense and accounting profit

Amount in NPR
Current Year Previous Year
Profit before tax 742,516,296 568,382,994
Tax amount at tax rate of 30% 222,754,889 170,514,898
Add: Tax effect of expenses that are not deductible for tax purpose 38,082,032 40,528,923
Less: Tax effect on exempt income 8,700,030 6,527,890
Add/less: Tax effect on other items (9,985,520) (2,140,649)
Total income tax expense 242,151,371 352,159,777
Effective tax rate 33.96% 35.61%

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5. Disclosures and Additional Information

5.1 Risk Management

Effective Risk Management is an essential part of the High-Level Control framework. The overall risk management system is
reflected in the ongoing control environment, risk awareness and management style. Specific roles or responsibilities are assigned
for leading and managing the internal control environment through the: Chairman, and the BOD, Risk Management Committee, Audit
Committee, CEO and Senior Management, Risk Department, Compliance Department and Support Functions.

5.1.1 Risk Governance

The Bank has implemented various policies and procedures to mitigate the risk at enterprises level arising to the Bank and has trained
risk culture among the employees by establishing ownership mentality, accountability, capacity building programs, well defined job
responsibilities and inhabiting good ethical culture. The Risk Management Committee is responsible for the establishment of, and
compliance with, policies relating to Operation risk, Credit risk, Market and Liquidity Risk.

The Bank’s risk governance structure is such that the responsibility for maintaining risk within the banks risk blanket is dropped
down from the Board to the appropriate functional, client business, senior management and committees. The Board has set policies
and procedures of risk identification, risk evaluation, risk mitigation, and control/ monitoring in line with NRB directives, and has
effectively implemented the same at the bank. The effectiveness of the bank’s internal control system is reviewed regularly by the
Board, its committees, senior management, and internal audit committee.

5.1.2 Board of Directors

The Board of Directors of the bank takes responsibility for managing the comprehensive risks faced by the bank. BOD approves the
risk management policies and also sets limits by assessing the risk appetite, tolerance, skills available for managing risk and the
risk bearing capacity. It supervises the implementation of the risk strategy. It guides the development of policies, procedures and
systems for managing risk. It ensures that these are adequate and appropriate to changing business conditions, the structure and
needs of the Bank and the risk appetite of the Bank. Sub-Committees of the Board of Directors have been constituted to oversee the
various risk of management activities.

The BOD of the Bank has complied with all the code of conduct and corporate governance guidelines as per NRB Directives and
applicable relevant policy and Acts.

5.1.3 Risk Management Committees

Pursuant to the NRB directive no 6, on Corporate Governance, the bank has established Risk Management Committee with well-
defined terms of reference in line with the NRB directive. Risk Management Committee (RMC), chaired by the one of the members
of BOD periodically examines Credit Risk, Market Risk, Liquidity Risk, and Operation Risk of the bank, oversee the sector portfolio/
portfolio diversification and advise the management to review policy/process of the bank. The Committee review the current risk
profile and assess potential impact on the activities of the bank or specific business, ensuring risks are identified, assessed,
measured, mitigated, managed and monitored within acceptable parameters; where necessary, take appropriate remedial action.

5.1.4 CEO and Senior Management

The CEO and Senior management have ensured that Bank have a strong risk management culture with well-written policies, manuals
and guidelines. Senior management review and reinforce the risk management system.

5.1.5 Risk Department

Risk Department has responsibility for high level Bank policy and procedures exposures including setting standards and reporting
significant Risks and Corporate Governance issues to Senior management and BOD.

5.1.6 Internal Audit and Compliance Department

Audit Department reviews the implementation and adherence to the policy as part of its audit activities. It also works with the
businesses and functions to prepare high-level risk maps to help identify and manage all aspects of risk, including Operational Risk
and to help determine their Audit strategy.
Compliance Department of the bank plays the vital roles on compliance of regulatory requirements. Internal policies, procedures and
guidelines are closely monitored by the compliance of respective departments along with the compliance department.

5.1.7 Classification of Risk

1. Credit Risk
Credit risk management strategies include effectively managing the risk of financial losses arising out of booking an exposure on
counterparty and also ensuring independence of the credit risk function from the origination, trading and sales function. Credit
risk is managed through a defined framework which sets out policies, procedures and standards covering the measurement and
management of credit risk. Clear segregation of duties has been established between transaction originator in the business and the
approvers in the risk function.

Credit Risk Mitigation (CRM)

The Bank follows the well-defined procedures to manage and mitigate the credit related risk at the various level:
 The credit applications are initially reviewed at the branch where the branch assess the credit worthiness of the proposed
borrower and the quality of the security offered.
 As a second level of defense the Cluster Head have been appointed at the regional level to independently oversee whether the
proceeding of the loan approval, creditworthiness and collateral offered complies with the banks and central bank’s norms.
 The credit proposal, if exceeds the prescribed threshold are then reviewed by the Credit Head/Risk Management Department
which evaluates the underlying risk of the proposal and decides whether the proposal is within the risk appetite of the bank.
This department is independent of the business unit and reports directly to the Board level committee, Risk Management
Committee.
 After due review and identification of the underlying risk by the Risk Management Department, the proposal passes through
different approving authorities depending upon the type of the proposal (funded or unfunded), level of underlying risk and amount
of the proposal.
 Once the proposal is approved by the prescribed approving authority, the execution of security documents, post approval

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 proceeding is initiated and completed at the branch level. The Credit Administration Department reviews the security documents to
ensure compliance with the Bank’s and Central Bank’s norms before disbursement of the credit facilities.
 As a measure to mitigate the risk after disbursal, the bank monitors and reviews on quarterly to annual basis depending upon the
type of the facilities. The level of risk and early warning signals (EWS) are identified on every review and necessary actions are
taken if required.
 The internal audit function of the bank on the periodic basis independently observes the compliance and the status of the
borrowers and recommends the management with the best practices that has to be adopted. The internal audit department directly
reports the Audit Committee which is a board level committee.
 On the portfolio level, the bank’s risk management strategies include diversifying the borrowing pool, risk-based pricing,
establishing the suitable exposure limits for borrowers and bank of borrowers to ensure the risk exposure is under the risk
appetite expressed by the Risk Management Policy of the bank.

2. Operational Risk

Operational risk is the risk of loss resulting from inadequate or failed internal process, people and system or from external events.
Measuring the size and scope of a bank's risk exposures is an integral part of risk management process. Bank has placed a process
for regular monitoring and reporting of operational risk profiles and material exposures to losses. It offers the advantages of quickly
detecting and correcting deficiencies in the policies, processes and procedures for managing operational risk
The monitoring has been undertaken with the following scopes:
- Monitor assessment of the exposure to all types of operational risk faced by the Bank.
- An effective risk reporting has been designed in line with authorities.
- Establish early warning system for increasing risk of future losses.

3. Market Risk

Market risk refers to the risk to a bank resulting from movements in market prices, in particular, changes in interest rates, foreign
exchange rates, and equity and commodity prices. Market risk is defined as the risk of losses in on and off-balance sheet positions
arising from movements in market prices. The risks subject to this requirement are as follows:

 Interest Rate Risk:

Interest rate risk is the risk that the fair value or future cash flows of a financial instrument will fluctuate because of changes in
market interest rates.

 Currency Risk:
Foreign exchange risk is the potential for the bank to experience volatility in the value of its assets, liabilities and solvency and to
suffer actual financial losses as a result of changes in value between the currencies of its assets and liabilities and its reporting
currency.

4. Liquidity Risk

Liquidity risk is the risk that a company or bank may be unable to meet short term financial demands. This usually occurs due to the
inability to convert a security or hard asset to cash without a loss of capital and/or income in the process. Liquidity risk arises because
of the possibility that the bank might be unable to meet its payment obligations when they fall due, as a result of mismatches in the
timing of the cash flows under both normal and stress circumstances. Such scenarios could occur when funding needed for liquid
asset positions is not available to the bank on acceptable terms.

The bank measures the liquidity by the various financial ratios. The favorable liquidity ratios are the outcome of the effective
liquidity management policies of the bank. The bank monitors these ratios closely and determine whether the liquidity management
strategies and policies adopted by are appropriate in circumstances. These ratios also function to fill the void that may exists between
the changing economic environment vis-à-vis the bank liquidity management policies. The liquidity risk is daily monitored by the
Treasury Department and the liquidity ratio is also maintained above the regulatory requirement. Liquidity Risk Profile as reported to
NRB on 31st Ashad 2081 is presented below.
In '000
Particulars 1-90 Days 91-180 Days 181-270 Days 271-365 Days Over 1 Year Total Amount
Assets
Cash Balance 706,900 706,900
Balance with Banks & FIs 2,004,682 2,004,682
Investment in Foreign
-
Banks
Call Money 6,280,090 6,280,090
Government Securities 2,189,518 1,384,326 200,000 3,100 5,521,275 9,298,219
Nepal Rastra Bank Bonds -
Inter Bank & FI Lending - -
Loans & Advances 7,314,823 3,352,442 2,614,014 1,588,817 30,075,690 44,945,785
Interest Receivable 1,032,586 295,025 147,512 1,475,123
Reverse Repo - -
Receivable from other
Institutions under -
Commitment

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 Payment to be made for
facilities under [Link] -
20,21 & 22
Others 639,770 264,617 11,319 35,890 2,717,002 3,668,598
Total Assets (A) 20,168,368 5,296,410 2,972,845 1,627,806 38,313,966 68,379,397
Liabilities
Current Deposits 1,230,159 1,230,159
Saving Deposits 7,685,006 1,921,251 3,842,503 2,881,877 2,881,877 19,212,515
Fixed Deposits 4,465,546 4,050,830 136,435 7,528,529 15,266,235 31,447,575
Debentures - - - - 994,760 994,760
Borrowings: 2,527,321 210,610 210,610 210,610 1,053,050 4,212,201
(a) Call/Short Notice 2,527,321 210,610 210,610 210,610 1,053,050 4,212,201
(b) Inter-bank/Fin.
-
Institutions
(c) Refinance -
(d) Others -
Other Liabilities and
- - - - - -
Provisions
(a) Sundry Creditors 48,576 48,576
(b) Bills Payable 4,048 4,048
(c) Interest Payable 57,399 - - - - 57,399
(d) Provisions 1,298,861 - - - 1,298,861 2,597,723
(e) Others -
Payable to other
institutions under -
Commitment
Unutilized Approved
-
Facilities
Letter of Credit/Guarantee
-
(Net of Margin)
Payment to be made for
-
facilities under [Link] 11
Repo -
Others 1,067,020 82,078 82,078 164,157 246,235 1,641,569
Total Liabilities (B) 18,379,888 6,268,818 4,271,626 10,785,173 21,741,019 61,446,525
Net Financial Assets (A-B) 1,788,480 (972,408) (1,298,781) (9,157,367) 16,572,947 6,932,872
Cum. Net Financial Assets 1,766,501 794,093 (504,688) (9,662,055) 7,905,652 -

5.2 Capital Management

5.2.1 Qualitative Disclosure

The Bank has formulated and implemented the "Internal Capital Adequacy Assessment Process 2021" which has been approved by the
Board of Directors.

“ICAAP Policy 2021” provides the guidelines for the preparation of “Internal Capital Adequacy Assessment Process (ICAAP)” which
set methodologies, techniques and procedures to assess the Capital adequacy requirements in relation to the bank’s risk profile and
effectiveness of its risk management, control environment and strategic planning.

The Bank has set the Internal Capital Adequacy Assessment Process (ICAAP) with the following fundamental purposes.

• Development of policy, practice, process and plan to meet the regulatory and economic capital under the BASEL-II Capital frameworks.
• Strengthen the governance and organizational effectiveness around risk and capital management.
• Inform the board about the ongoing assessment of Bank’s risk profile, mitigation technique being applied and estimated future
capital requirement of the Bank.
• Bring transparency on the capital assessment process by understanding the key drivers of capital requirement including oversight for
reviewing and validating capital requirements.
• Communicate and justify the regulatory authority about the procedure and methodology adopted for ICAAP based on present and
future risk profile of the Bank.
• Create the foundation and basis to have an informed view on capital requirements to state the Bank’s position on capital adequacy
against regulatory capital requirements.

Board and management shall jointly ensure that formality and sophistication of the risk management processes are appropriate in light
of the bank’s risk profile and business plan and shall put in place credible and consistent policies and procedures to identify measure and
report all material risks that the bank faces. Board shall ensure that the Policy Framework is comprehensive for key business and support
functions, and establish a method for monitoring compliance of the same.

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 The bank has followed Stress Testing Guidelines issued by the central bank in order to assess vulnerability of the bank under various stress
situations typically, application of “what if” scenarios, especially in the problematic identification of low frequency but high severity events
and identifying expected and unexpected losses. It focuses on capturing the impact of large, but still plausible events and understanding
the overall risk profile in a coherent and consistent framework, including impact analysis on earnings, solvency and liquidity.

Board shall be primarily responsible for ensuring the current and future capital needs of the bank in relation to strategic objectives.
Management shall review and understand the nature and level of various risks that the bank is confronting in the course of different
business activities and how this risk relates to capital levels and accordingly implement sound risk management framework specifying
control measures to tackle each risk factor.

Board shall ensure that the ICAAP does not become mere compliance activity only but ensure its integration into ongoing operations and
planning.

5.2.2 Quantitative disclosures of FY 2080/81

1. Capital Structure and Capital Adequacy as per audited financial statement of FY 2080/81

1.1 Tier 1 Capital and a breakdown of its components.

Rs.'000
S.N. Particulars Amount (Rs.)
1 Paid up Equity Share Capital 4,171,319
2 Share Premium -
3 Proposed Bonus Equity Shares -
4 Statutory General Reserves 1,394,353.40
5 Retained Earnings 226.95
6 Un-audited current year cumulative profit/(loss) 392,392.28
7 Capital Adjustment Reserve -
8 Other Free Reserve -
Less: Purchase of land & building in excess of limit and unutilized 55,625
Total core capital (Tier I) 5,902,666.23

1.2 Tier 2 Capital and a breakdown of its components

Rs.'000
S.N. Particulars Amount (Rs.)
1 Cumulative and/or Redeemable Preference Share -
2 Subordinated Term Debt 995,084
3 Hybrid Capital Instruments -
4 General loan loss provision 564,442.16
5 Exchange Equalization Reserve 2,356.41
6 Investment Adjustment Reserve 2,500.00
7 Asset Revaluation Reserve -
8 Other Reserves -
Total core capital (Tier II) 1,564,382.32

1.3 Details of Subordinated Term Debt:

The bank has issued ‘11% Mahalaxmi Debenture 2080’ in FY 2079/80 of NPR 1,000,000,000 with face value of NPR 1000 each. The salient
features of ‘11 % Mahalaxmi Debenture 2080’ are as follows:
Maturity period 10 Years
Interest rate 11%
Interest Payment Frequency Semi Annual
Claim in case of liquidation After depositors

Note:
 Debenture Redemption Reserve shall be created to redeem the debenture at maturity.
 The debenture can be pledged with other banks and financial institution.
 Listed with Nepal Stock Exchange (NEPSE)

With reference to NRB Unified Directive 2080 -Directive No 16-6 (7- Ga) exceptional clause, Bank has decided to issue bonus share
equivalent to debenture redemption reserve amount for the FY 2080-81.
However, bank intends to aside the proportionate amount for remaining years in debenture redemption reserve in coming years.

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 1.4 Deduction from Capital
Purchase of Land and building in excess of limit and unutilized in line with unified directive no 8 has been deducted from the Tier-I capital
amounting to NPR 55,625,000.00

1.5 Total Qualifying Capital:

Rs.'000
Total capital fund (Tier1 + Tier 2) Amount (Rs.)

1 Core Capital (Tier 1 Capital) 5,902,666.23

2 Supplementary Capital (Tier 2) 1,564,382.32

Total Capital Fund (Tier I and Tier II) 7,467,048.55

1.6 Capital Adequacy Ratio:

S.N. Particulars Percent (%)

1. Tier 1 Capital to Total Risk Weighted Exposures 11.80%

2. Tier 1 and Tier 2 Capital to Total Risk Weighted Exposures 14.93%

2. Risk Exposure

2.1 Risk Weighted Exposures for Credit Risk, Market Risk and Operational Risk
Rs.'000
Particulars Amount (Rs.)

Risk Weighted Exposure for Credit Risk 45,155,372.70

Risk Weighted Exposure for Operational Risk 2,908,129.46

Risk Weighted Exposure for Market Risk 59,845.84
Total Risk Weighted Exposures (Before adjustments of Pillar II) 48,123,348.00
Add- 1% of NII to RWE, ALM policies & practices are not satisfied. 19,460.63

Particulars Amount (Rs.)

Add- 2% of RWE Overall Operational risk management policies and 436,048.12
procedures are not satisfied
Add- 3% of RWE Overall risk management policies and procedures are 1,443,700.44
not satisfied
Total Risk Weighted Exposure s (After Bank's adjustments of Pillar II) 50,022,557.18

2.2 Risk Weighted Exposures for Credit Risk

Rs.'000
Particulars Risk Weighted Exposures

Claims on domestic banks 355,275.52

Claims on foreign bank 742.50

Claims on Domestic Corporates (Unrated) 7,912,688.91
Regulatory Retail Portfolio (Not Overdue) 13,360,713.36
Claims fulfilling all criterion of regularity retail except granularity 451,273.20
Claims secured by residential properties 3,414,841.13
Claims not fully secured by residential properties -
Claims secured by residential properties (Overdue) 476,118.53
Past due claims 5,690,345.04
High Risk claims 7,068,818.46
Real Estate loans for land acquisition and development 89,871.59
Lending against Shares(above Rs.5 Million) 2,053,553.43
Lending against Shares(up to Rs.5 Million) 538,641.94
Personal Hire purchase/Personal Auto Loans 838,948.46
Investments in equity and other capital instruments of institutions listed 1,029,556.03
in stock exchange
Investments in equity and other capital instruments of institutions not 3,184.95
listed in the stock exchange
Staff loan secured by residential property 156,894.02
Other Assets (as per attachment) 1,310,536.55
Off Balance Sheet Exposures 403,369.08
Total 45,155,372.70

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 2.3 Amount of Performing and Non-Performing Loans & Advances and Provisions
Rs.'000
Performing Loans
Category Gross Amount Loss Provision Net Amount

Good 35,849,023 499,627 35,349,396

Watch list 7,266,222 425,127 6,841,095

Sub-Total 43,115,245 924,753 42,190,491

Non-Performing Loans
Category Gross Amount Loss Provision Net Amount

Sub-Standard 526,257 130,874 395,383

Doubtful 425,077 210,635 214,442

Loss 879,207 870,815 8,392
Sub-Total 1,830,540 1,212,323 618,217
Total 44,945,785 2,137,077 42,808,708

2.4 Non-Performing Assets Ratios:

Particulars 31st Ashad, 2081

Gross NPA to Gross Loan and Advances 4.07%

Net NPA to Net Loan and Advances 1.44%

5.3 Classification of financial assets and financial liabilities

The financial assets and liabilities are classified in Amortized Cost, fair value through profit and loss and fair value through other
comprehensive income.

5.4 Operating Segment Information

5.4.1 General information

An operating segment is a component of the bank that engages in business activities from which it may earn revenue and incur expenses,
including revenue and expenses that relate to transactions with any of the bank’s other components, whose operating results are reviewed
regularly by the chief operating decision maker to make decisions about resources allocated to each segment and assess its performance,
and for which discrete financial information is available.

Based on the nature of the business, transactions, products and services, the management have identified two reporting segments for the
purpose of financial reporting:

i. General Banking
The modern banking of the Bank provides the customer with the services like personal and corporate banking, corporate and retail credit,
project financing, hire purchase financing, trade financing, foreign currency operations, issuing of debit cards, internet banking, mobile
banking, money remittance facilities and other incidental services. The income includes all the revenue generated for providing aforesaid
services while expenses include interest income, personnel expenses and operating expenses including the impairment charges created
on the assets of the segment.

ii. Treasury
Treasury function of the bank manages the liquidity on the branch level and of the banks as a whole. This segment encompasses the
incomes derived from government securities, treasury bills, dividend on investment securities, forex trading and revaluation gain/loss.
The interest cost of borrowing, personnel expenses, depreciation, provisions on the securities and other operating expenses are the cost
included in this segment.

5.4.2 Information about profit or loss, assets and liabilities

Rs.'000
Particulars Business Treasury Card Remittance All Other Total
Revenues from external 5,769,380 913,232 84,428 4,228 3,536 6,774,804
customers
Intersegment revenues - - - - - -
Net Revenue 5,769,380 913,232 84,428 4,228 3,536 6,774,804
Interest revenue 5,618,138 877,212 - - - 6,495,350
Interest expense 4,417,742 111,185 - - - 4,528,927
Net interest revenue 1,200,396 766,027 - - - 1,966,423

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 Particulars Business Treasury Card Remittance All Other Total
Depreciation and 854 43 36 68,518
amortization 58,350 9,236
Segment profit (loss) 51,251 3,510 2,935 742,516
before tax 38,000 646,822
Entity’s interest in the -
P/L of associates
Other material non- -
cash items:
Impairment of assets 321,581 - - - 321,581
Segment assets 55,088,737 8,719,968 806,157 40,373 33,760 64,688,995
Segment liabilities 49,345,479 7,810,870 722,111 36,164 30,240 57,944,866

5.4.3 Measurement of operating segment profit or loss, assets and liabilities

• Basis of Accounting
All transactions between the reportable segments are accounted as separate unit and allocation is based upon use of resources and output
derived from the reportable segments.

• Nature of differences between the measurements of the reportable segments’ profits or losses and the Bank’s profit or loss
before income tax
There is no difference between the measurement of the reportable segments’ profit and the Bank’s profit before income tax.

• Nature of differences between the measurements of the reportable segments’ assets and the Bank’s asset
There is no difference between the measurement of the reportable segments’ assets and the Bank’s asset.

• Nature of any changes from prior periods in the measurement methods used to determine reported segment profit or loss and
the effect, if any
No changes are made in the measurement methods used to determine reported segment profit or loss from prior periods.

• Nature and effect of any asymmetrical allocations to reportable segments

No asymmetrical allocations are made to reportable segments.

5.4.4 Reconciliations

a. Revenue
Rs.'000
Particular Amount

Total revenues for reportable segments 6,771,268

Other revenues 3,536

Elimination of intersegment revenues -
Entity’s revenues 6,774,804

b. Profit or loss
Rs.'000
Particular Amount

Total profit or loss for reportable segments 739,582

Other profit or loss 2,935

Elimination of intersegment profits -
Profit before income tax 742,516

c. Assets
Rs.'000
Particular Amount

Total assets for reportable segments 64,655,235

Other assets 33,760

Total assets 64,688,995

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 d. Liabilities
Rs.'000
Particular Amount

Total liabilities for reportable segments 57,914,625

Other liabilities 30,240

Unallocated liabilities -
Entity’s liabilities 57,944,866

5.4.5 Revenue Information from products and services

Rs.'000
S.N. Particulars Amount

a. Business-Loan and Advances 5,769,380

b. Treasury Operation 913,232

c. Card Operation 84,428
d. Remittance Service 4,228
e. Other Banking Service 3,536
Total 6,774,804

5.4.6 Revenue Information form geographical areas

Geographical Area Amount Percentage (%)

Domestic Territory
Koshi Province 288,606 4.26%
Madesh Province 1,134,913 16.75%
Bagmati Province 3,191,103 47.10%
Gandaki Province 409,909 6.05%
Lumbini Province 1,005,510 14.84%
Sudur-Paschim Province 718,480 10.61%
Karnali Province 26,282 0.39%
Total 6,774,804 100.00%

5.4.7 Information about major customers

No revenue from a single customer accounted for more than 10% during the reporting period

5.4.8 Share options and share based payment

The bank does not have a policy for share options to its employees. Similarly, during the year the bank has not made any payments or
settlements by issuing new shares that are to be accounted as per NFRS 2 “Share based payments”.

5.5 Contingent liabilities and commitment

Comprehensive disclosure of the contingent liabilities and commitments are made on Note 4.28.

Income Tax Liability

The final income tax assessment up to FY 2076/77 has been completed. In the course of assessment by Inland Revenue Department
(IRD), bank has filed appeal for administrative review against the assessment done by Inland Revenue Department. Details of same are
presented below.
Fiscal Year Particulars Assessment Assessment Amount

2069/70 Mahalaxmi Bikas Bank Ltd. (Former Siddhartha Finance Ltd) For TDS 1,555,590.00

2069/70 Mahalaxmi Bikas Bank Ltd. (Former Yeti Finance Ltd) For TDS 1,914,858.72
2073-74 Mahalaxmi Bikas Bank Ltd. (Former Mahalaxmi Finance Ltd) For TDS 849,271.27
2073-74 Mahalaxmi Bikas Bank Ltd. (PAN 301280728) For TDS 129,531.93
2073-74 Mahalaxmi Bikas Bank Ltd. (PAN 500034363) For TDS 52,106.85
2074/75 Mahalaxmi Bikas Bank Ltd. For TDS 1,977,574.63
2074/75 Mahalaxmi Bikas Bank Ltd. For Income Tax 55,859,977.82
2075/76 Mahalaxmi Bikas Bank Ltd. For Income Tax 138,022,709.28

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 2076/77 Mahalaxmi Bikas Bank Ltd. For Income Tax 11,333,271.28
Total 211,694,891.78

Pending decision: No provisions have been made against these additional demands and disclosed as contingent liabilities under Financial
Statements.

The bank has filed tax returns to the Large Tax Office up to the FY 2080/81 under self-assessment procedures.

Other Contingent liabilities and commitments

Particular Amount

Contingent liabilities 64,172,296

Undrawn and undisbursed facilities 1,230,918,790

Total 1,295,091,086

5.6 Related Party Disclosures

5.6.1 List of related party

The following parties have been identified as the related party transaction as per NAS 24:

Name Relationship

Mr. Rajesh Upadhyay Chairman

Mr. Sanjay Giri Director

Mr. Deepak Kumar Rauniar Director
Mr. Shyam Sundar Rungta Director
Mr. Rupendra Poudel Director
Mr. Rahul Agrawal Director
Mrs. Ambika Shrestha Director
Mr. Dipesh Lamsal Chief Executive Officer
Mr. Dhruba Raj Tiwari DCEO
Mr. Jalaj Kumar Adhikari ACEO
Mr. Amit Bahadur Chand ACEO/COO
Mr. Anuj Acharya ACEO/CFO

5.6.2 Related Party Transactions

Board of Directors Allowances and Facilities

The Board of Directors have been paid board meeting fees of NPR 3,924,000 (Including the board level committee fee) during the fiscal
year. There were 27 Board Meetings conducted during the fiscal year. Chairman and other member are paid NPR 12,000 and NPR 11,000
respectively as meeting fee approved by Nepal Rastra Bank dated 2079/11/14. Coordinator and other member are paid NPR 11,000 and
NPR 10,000 respectively for other Board Level Committees meeting.

Meeting fees paid to Board Level Committees are as follows:

NPR in'000
Board Level Committees No of Meetings Meeting Allowance

Audit Committee 41 851.00

Employee Service Facility Committee 6 66.00

Risk Management Committee 34 871.00
Anti-Money Laundering Committee 8 88.00
Total 1,876.00

In addition to above meeting allowance, bank has provided telephone facility of NPR 3,000 to all Board members. Further, the bank has
provided Newspaper and periodicals facility of NPR 3,000 and NPR 2,500 as internet facility to all Board members in accordance with AoA
of Bank.

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 5.6.3 Key Managerial Personnel’s Emoluments and Facilities
S.N. Particulars Amount (NPR)

1 Short Term Employee Benefits 17,508,488

2 Post-Employment Benefits 194,656

3 Other Long-Term Benefits -
4 Share Based Payment -
5 Termination Benefits -
Total of Key Management Personnel Compensation 17,703,144

In addition to above, the key managerial personnel are entitled to other benefit as per the policy of the bank. The Salary and benefits paid
to the Chief Executive Officer is as follow:
Particulars Existing CEO Immediate Past CEO*

Total annual Salary of CEO including allowances 4,259,715 5,977,400

Work-based remuneration paid to CEO this financial year

a) Employee Bonus - 1,455,310

b) Allowances as per prevailing law - -

c) Others - -
Total Personnel Expenses this financial year 4,259,715 7,432,710

Immediate Past CEO Mr. Bodh Raj Devkota has resigned form CEO with effective from 2080/09/29 and Sr. DCEO, Mr. Dipesh Lamsal has
been appointed as CEO with effective from 2080/10/04 by BoD Meeting No 585 held on 2080/10/23.

5.6.4 Subsidiary and Associate Company

There is no any transaction with the subsidiary and associate company during the year.

5.7 Merger and Acquisition

The Bank has neither entered into merger nor acquired any bank and financial institutions during the reporting period.

5.8 Additional disclosure of non-consolidated entities

There are no such entities which are required to be consolidated but not done during the year.

5.9 Events after reporting date

There have been no material events after the reporting period affecting the financial status of the Bank as on Ashad end, [Link] bank
monitors and assesses events that may have potential impact to qualify as adjusting and/or non-adjusting events after the end of the
reporting period. All adjusting events are adjusted in the books with additional disclosures and non-adjusting material events are disclosed
in the notes with possible financial impact, to the extent ascertainable.

There are no material events that have occurred subsequent to Ashad End 2081 till the signing of this financial statement on 2081 Poush
1.

6. Other Explanatory Notes

6.1 Reserves & Surplus

i. Statutory General Reserve

General Reserve maintained pertains to the regulatory requirement of the Bank and Financial Institutions Act, 2073. There is a regulatory
requirement to set aside 20% of the net profit to the general reserve until the reserve is twice the paid-up capital and thereafter minimum
10% of the net profit.

During the year the Bank has transferred Rs 100,072,985 to the statutory general reserve.
Rs.'000
Opening Balance 1,394,353

Transfer during the year 100,072

Closing Balance 1,494,426

ii. Exchange equalization Reserve

Exchange equalization is maintained as per requirement of BAFIA 2073. There is a regulatory requirement to set aside 25% of the foreign
exchange revaluation gain on the translation of foreign currency to the reporting currency. The reserve is the accumulation of such gains
over the years.

During the year, bank has transferred NPR 429,907 to this exchange equalization reserve.

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 Opening Balance 2,356

Transfer of 25% of revaluation gain 430

Closing Balance 2,786

iii. Regulatory Reserve

As per the NRB Directive 4/2081 Clause (3), the bank is required to credit an amount equal to the adjustments made as per NFRS while
preparing Opening Statement of Financial Position and NFRS compliant financial statements of succeeding years to the Regulatory
Reserve. The amount shall be transferred from Retained Earning to the Regulatory Reserve through the Statement of Changes in Equity.
Accordingly, the bank has credited the following amounts During the FY 2080/81.
Rs.'000
Particulars Opening Balance Transfer/(reversal) Closing Balance

Accrued Interest Recognized as Income (net of 181,644 249,786 431,430

staff bonus and tax)
Investment Properties (net of staff bonus and 342,116 (77,114) 265,003
Income Tax)
Actuarial Loss (Net of tax) 23,485 (21,215) 2,269
Fair Value Loss adjustment reserve 39,604 (39,604) -
Deferred tax reserve 75,476 (17,926) 57,550
Total 662,325 93,928 756,252

The movement on regulatory reserve over the reporting period including previous fiscal years disclosed in the “Changes in Regulatory
Reserve” as a part of Financial Statements.

The description of each item of regulatory reserve created as per NRB Directive 4(3)/2080 and Guidelines for Publication of Financial
Statement, Dividend declaration and Annual General Meeting 2077(updated 2078) has been presented as.

a. Accrued Interest
Interest income recognized in statement of Profit or Loss account on accrual basis has been transferred to Regulatory Reserve (net of
staff Bonus & Tax) from retained earnings. However, interest income of NPR 109,790,608 recovered up to 32nd Shrawan 2081 has not been
transferred to regulatory reserve as per the NRB directive 4(3)(b)/2081

Total regulatory reserve of NPR 249,786,251 has been created for the interest income recognized on accrual Basis (net of Bonus & Tax) up
to the reporting period.

Accrued Interest income Calculation and reconciliation

Accrued Interest Receivables Amount

Accrued Interest as on 31st Ashad, 2081 1,371,231,211

Less: AIR on Bad Loan 394,592,207

AIR Considered for the FY 2080-81 976,639,004
Less: Interest Recovered up to Shrawan 32, 2081 109,790,608
AIR Considered for RR calculation, FY 2080-81 866,848,396
Regulatory Reserve to be Maintained, FY 2080-81 431,430,446
Opening Regulatory Reserve for AIR 181,644,195
(Excess)/Deficit 249,786,251
Amount transferred to/from Regulatory Reserve 249,786,251

b. Investment Properties (Non-Banking Assets)

Regulatory reserve on Non-Banking Assets (net of Bonus & Tax) has been created as per NRB directives 4(3)(Kha)/2080. Regulatory
reserve of NPR 265,002,570 (net of bonus and tax) has been created up to FY 2080/81.

c. Deferred Tax Assets

As per NRB Directives 4(3)(Kha)/2081, regulatory reserve shall be created from retained earnings for the amount equal to Deferred Tax
Assets. Bank has Deferred Tax Assets (after netting off Deferred Tax Liability) in statement of financial Position.

Bank has created regulatory reserve of NPR 57,549,740 up to Ashad end 2081 for the amount equal to deferred tax assets charged through
SOPL and SOCI.

d. Actuarial Gain/Loss
Bank has maintained reserve of actuarial loss on valuation of Defined Benefit Obligation (gratuity of staff) of NPR 2,269,468 (net of Deferred
Tax) during the FY 2080/81.

e. Interest Capitalized Reserve

As per Nepal Rastra Bank Directives 2(43)/2081, the interest accrued on moratorium period of loan provided to National Priorities sector
like Hydro Electricity project is allowed to capitalize during the period with prior approval from the Nepal Rastra Bank. The Bank has
capitalized the interest of Rs 617,827 during FY 2080/81 with the approval & as per the directives/circular issued from Nepal Rastra Bank
on time to time.

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Bank has not approved or sanctioned the loan after 2079/10/26 in line with unified directives 2(43)/2081. Hence, bank has not created
interest capitalized reserve.

f. Other Regulatory Reserve

The movement on regulatory reserve over the reporting period in line with guidelines for publication of Financial Statement, Dividend
declaration and Annual General Meeting 2081 has been presented as:
Rs.'000
Interest Short Deferred Tax Actuarial Loss Fair Value Total
Receivable Provision on Recognized loss
Particular
NBA Recognized
in OCI
Balance as on 31st Ashad, 76 36,864 336,367 - - - 373,230

Net Addition/Reversal 125,703 -135,975 - 3,541 - -6,731

Balance as on 31st Ashad, 77 162,566 200,392 - 3,541 - 366,499
Net Addition/Reversal -100,597 -7,297 - 6,971 - -100,923
Balance as on 31st Ashad, 78 61,969 193,094 - 10,513 - 265,576
Net Addition/Reversal 57,552 110,811 72,080 10,570 56,172 307,185
Balance as on 31st Ashad, 79 119,521 303,905 72,080 21,083 56,172 572,761
Net Addition/Reversal 62,123 38,211 3,396 2,402 -16,568 89,564
Balance as on 31st Ashad, 80 181,644 342,116 75,476 23,485 39,604 662,325
Net Addition/Reversal 249,786 -77,114 -17,926 -21,215 -39,604 93,927
Balance as on 31st Ashad, 81 431,430 265,002 57,550 2,270 0 756,252

iv. Fair Value Reserve

Fair Value Reserve of the Bank includes fair value gain on Investment in Equity through OCI (net of deferred Tax assets) up to Ashad end
2081.

Bank has created fair value reserve (net of deferred tax assets) that stood at NPR 14,389,480 up to Ashad end 2081.

v. Other Reserves

 Staff Training Development Fund

As per the NRB Directives 6/2080, the Bank shall spend 3% of the total Personnel expenses (Salary & Allowances) of preceding year on Staff
training and development. Further if such amount could not be spent, short amount shall be credited to Staff training and development
fund which shall be spent in the next year.

During the year, the bank has transferred NPR 5,589,202 to Staff training and development fund.
In Rs.'000
Particulars Particulars
Required Expenses to be incurred (3% of PY Salary and allowance) 14,580
Fund Utilized during the year 8,991
Excess/Shortfall (5,589)
Transfer during the year 5,589

 Investment Adjustmnet Reserve

As per the NRB directives, Investment adjustment reserve shall be created against the unquoted share investment if they did not get listed
within 3 years of investment date. However, in case of holding of more than 50% in entities which don’t require to get listed and investment
in Karja Suchana Kendra, Nepal Clearing House Ltd, National Banking Institute, Nepal Electronic Payment System (NEPS), Nepal Stock
Exchange, such adjustment reserve need not to be created.

Bank has investment in unlisted shares of Karja Suchana Kendra, Nepal Clearing House Ltd, Banking Finance and Insurance Institute of
Nepal and Mahalaxmi Life Insurance Ltd. Bank has created investment adjustment reserve for Banking Finance and Insurance Institute
of Nepal.

Name of Entities Investment Reserve Created

Banking Finance and Insurance Institute of Nepal 2,500,000 2,500,000
Total 2,500,000 2,500,000

 Corporate Social Responsibilirt Reserve

Clause 13 of the NRB Directive No. 6. requires the Bank to allocate 1% of its net profit to the corporate social responsibility fund and spent
the same for the social causes and benefits.

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 During the year, bank has transferred NPR 5,003,649 to Corporate Social Responsibility Fund. The details of the movement of the Corporate
Social Responsibility Fund is presented below
In Rs.'000
Particulars Particulars
Opening Balance as on Shrawan 1st 2080 6,341
Addition during the year 5,004
CSR fund utilized during the year (6,329)
Closing Balance as on Ashad 31st 2081 5,016

The bank has made expenditure in the following head of expenditure in below mentioned province:
Koshi Madesh Bagmati Gandaki Lumbini Karnali Sudur Grand
Province
paschim Total
Digital Transaction 22,500 357,050 379,550
Promotion
Donation and Aid 50,000 765,800 406,470 200,000 1,422,270
Financial Literacy 49,870 67,000 200,469 51,000 79,015 29,500 71,510 548,364
Medicine and 30,000 29,838 66,144 30,000 37,936 28,240 222,158
Supplies
Social Welfare 35,535 261,588 2,128,706 190,862 1,000,000 140,000 3,756,690
Activities
Grand Total 115,405 430,926 3,518,169 271,862 523,421 1,029,500 439,750 6,329,032

6.2 Impairment

As per the Carve out notice issued by ICAN, the bank has measured impairment loss on loan and advances as the higher of amount derived
as per norms prescribed by Nepal Rastra Bank for loan loss provision and amount determined as per paragraph 63 of NAS 39.
Particulars FY 2080/81 FY 2079/80
LLP as per NRB Directives (a) 2,137,076,725 1,815,495,918
Individual Impairment as per NFRS 371,520,600 239,055,459
Collective Impairment as per NFRS 1,636,725,008 1,529,812,650
Total Impairment as per NFRS (b) 2,008,245,608 1,768,868,109
Impairment on Loan and Advances (Higher of a & b) 2,137,076,725 1,815,495,918

Loan Loss Provision as per Unified Directive 2080

FY 2080/81 FY 2079/80
Particulars
Loans and Advances Loan Loss Provision Loans and Advances Loan Loss Provision
Pass 35,849,023,029 499,626,636 36,836,587,764 485,826,918
Watch List 7,266,221,672 425,126,595 3,294,225,541 163,640,021
Substandard 526,256,761 130,873,981 368,571,664 96,000,011
Doubtful 425,077,020 210,634,807 490,634,548 246,738,650
Bad 879,206,572 870,814,704 819,196,989 823,290,317
Total 44,945,785,056 2,137,076,725 41,809,216,506 1,815,495,918

6.3 Lease

During the year, bank has made NPR 98,725,166 actual lease payment. Whereas NPR 102,296,448 has been recognized as lease expenses
in statement of profit and loss
Particulars Amount
Right of Use Asset 121,746,680
Lease Liability 150,046,713
Right of Use Asset Depreciation 82,608,624
Interest Expense 19,687,824
Total Lease Expenses 102,296,448

6.4 Investment Properties (Non-Banking Assets)

Non-Banking Assets are the assets obtained as security for loans & advances and subsequently taken over by the Bank in the course of
loan recovery. Non-Banking Assets (NBA) has been shown under investment property. It has been recognized at lower of fair value or

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 amount due at the time of assumption of NBA.

Movement in non-banking assets has been presented as

Particular Amount
Balance as on Shrawan 1, 2080 543,041,901
Addition During the year 6,959,325
Disposal during the year (17,546,796)
Closing Balance as on Ashad 31st, 2081 532,454,431

6.5 Deferred Tax Asset/Liabilities

Deferred Tax Asset/Liabilities are those assets and liabilities that arise due to temporary differences arising out of accounting and tax base
of assets and liabilities. Details of such is presented as
Particulars Carrying Amount Income Tax Base Temporary Difference
Investment securities 1,031,679,334 1,011,122,935 20,556,400
Property & equipment 270,803,988 224,850,289 45,953,699
Goodwill and Intangible Assets 6,237,690 7,519,517 (1,281,827)
Right To Use Assets 121,746,680 - 121,746,680
Gratuity Liability 11,951,592 - (11,951,592)
Leave Liability 118,384,368 - (118,384,368)
Medical Provision 98,424,744 - (98,424,744)
Lease liabilities 150,046,713 - (150,046,713)
Deferred tax on temporary differences (191,832,466)
Tax Rate 30%
Net Deferred tax (asset)/liabilities as on year-end of Ashad 31,2081 (57,549,740)

6.6 Earnings Per Share

The bank measures earning per share on the basis of the earning attributable to the equity shareholders for the period. The number of
shares is taken as the weighted average number of shares for the relevant period as required by NAS 33.
Particulars FY 2080/81 FY 2079/80
Earning Attributable to Equity Holder 500,364,925 377,554,928
Weighted Number of Equity Share 41,713,186 41,713,186
Earnings Per Share 12.00 9.05

6.7 Proposed Distribution (Dividend and Bonus Share)

The Board of directors in its 610th meeting dated 2081 Poush 1 has passed a resolution recommending for 3% bonus shares (stock
dividend) of NPR 125,139,558 and cash dividend of 4% of NPR 166,852,744 (including applicable taxes) from Retained Earnings.
Particulars FY 2080/81 (Amount NPR)
Cash Dividend 166,852,744
Bonus Share 125,139,558
Total 291,992,302

6.8 Unclaimed Dividend

At the reporting date, unclaimed dividend over the years is as follow:

Particulars As at 31st Ashad 2081 As at 31st Ashad 2080

Unclaimed Dividend for more than 5 years 52,377,138 8,950,993

Not Collected up to 5 years 62,346,516 92,978,661
Total 114,723,654 101,929,654

Due to some technical difficulties, the fund is yet to be transferred to Investor Protection Fund. However, bank is in communication with
Company Registrar to transfer the fund at earliest.

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6.9 Legal Cases

Bank has pending legal cases in different level of courts and offices as follows
Court Name Cases pending as of Ashad end 2081

1 Supreme Court 10
2 High Court Patan 1
3 District Court (Inside Valley) 11
4 District Court & High Court (Outside Valley) 13
5 Debt Recovery Tribunal 4
6 Debt Recovery Appellate Tribunal 0
Total 39

6.10 Concentration of Deposits, Loans & Advances and Contingents

Loans & Advances Deposits

Particulars
As at 31st Ashad 2081 As at 32nd Ashad 2080 As at 31st Ashad 2081 As at 32nd Ashad 2080
Total Amount 44,945,785 41,809,217 56,124,429 53,519,270
Outstanding
Highest Exposure of 159,361 150,000 1,202,281 1,099,023
Single Unit
Concentration of 0.35% 0.36% 2.14% 2.05%
exposure

For the calculation of concentration, loans and advances is total loans extended to the customers except staff loans and interest accruals
on loans and the deposits is total deposits from the customers excluding interest payables. Single Obligor Limit and Sector-wise Limit
(Directive No. 3) for both funded and non-funded are within the limit as prescribed by NRB directives.

6.11 Loan Written off and Recovery of Loan Written off

During the FY 2080/81 bank has recovered written off principal loan, accrued interest and other receivable relating to borrower amounting to
NPR 5,477,830 and has written off principal loan, accrued interest and other receivable relating to borrower amounting to NPR 11,370,565.

6.12 Comparative Figures

Previous year figures have been regrouped and reclassified wherever necessary to conform to the current year’s presentation.

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6.13 Comparative disclosure between audited and unaudited financial statement
In Rs. '000
Statement of Financial Position
As per Audited As per Unaudited Variance Reasons for Variance
Assets Financial Financial
Amount %
Statement Statement
Cash and Cash Equivalent 2,478,681 2,478,681 - 0.00%
Due from Nepal Rastra Bank 2,004,682 2,004,682 - 0.00%
Placement with Bank and - - -
Financial Institutions
Derivative Financial - - -
Instruments
Other Trading Assets - - -
Loan and Advances to B/FIs 3,712,565 3,712,565 - 0.00%
Loans and Advances to 40,550,087 40,433,741 116,347 0.29% Due to changes in provision.
Customers
Investment Securities 14,625,164 14,624,570 594 0.00%
- 38,852 (38,852) -100.00% Due to changes in provision and
Current Tax Assets
loan classification
Investment in Susidiaries - - -
Investment in Associates 4,734 4,734 - 0.00%
Investment Property 532,454 532,454 (0) 0.00%
Property and Equipment 344,371 344,371 (0) 0.00%
Goodwill and Intangible 6,238 6,238 0 0.00%
Assets
Deferred Tax Assets 57,550 56,619 931 1.64% Year End Final Ajdustment
Other assets 372,471 399,383 (26,912) -6.74% Lease and Other Adjustment
Total Assets 64,688,995 64,636,888 52,107 0.08%
Liabilities
Due to Bank and Financial 914,147 914,147 - 0.00%
Institutions
Due to Nepal Rastra Bank - - - 0.00%
Derivative Financial - - -
Instruments
Deposits from Customers 55,210,283 55,210,283 (0) 0.00%
Borrowing - - -
12,007 - 12,007 Due to changes in provision and
Current Tax Liabilities
loan classification
Provisions - - - 0.00%
Deferred Tax Liabilities - - - 0.00%
Other Liabilities 813,345 825,099 (11,754) -1.42% Lease and Other Adjustment
Debt Securities Issued 995,084 995,084 -
Subordinated Liabilities - - -
Total Liabilities 57,944,866 57,944,613 253 0.00%
Equity
Share Capital 4,171,319 4,171,319 - 0.00%
Share Premium - - -
292,319 177,138 115,182 65.02% Due to changes in provision
Retained Earnings and loan classification and
regulatory reserve requirement
2,280,492 2,343,819 (63,327) -2.70% Due to changes in provision
Reserves and loan classification and
regulatory reserve requirement
Total Capital and Liabilities 64,688,995 64,636,888 52,107 0.08%

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 Statement of Profit or Loss
As per Audited As per Unaudited Variance Reasons for Variance
Particulars Financial Financial
In Amount In %
Statement Statement
6,495,350 34,712 0.54% Year End Final Adjustment and
Interest income
6,460,639 AIR adjustment
4,528,927 (12) 0.00% Year End Final Adjustment
Interest expense
4,528,939
1,966,423 34,724 1.80%
Net interest income
1,931,699
Fee and commission income 226,085 226,049 36 0.02% Year End Final Adjustment
Fee and commission expense 18,873 18,873 - 0.00%
Net fee and commission 207,212 207,176 36 0.02%
income
Net interest, fee and 2,173,635 34,760 1.63%
commission income 2,138,875
Net trading income 221 221 - 0.00%
Other operating income 47,669 47,669 - 0.00%
2,221,526 34,760 1.59%
Total operating income
2,186,766
Impairment charge/(reversal) 321,581 370,105 (48,524) -13.11% Due to changes in provision and
for loans and other losses loan classification
1,899,945 83,284 4.58%
Net operating income
1,816,661
1,151,536 12,385 1.09%
Operating expense
1,139,151
719,433 705,777 13,655 1.93% Employee Bonus - Due to
Personnel expenses
Change in income
Other operating expenses 363,585 364,856 (1,271) -0.35% Year End Final Adjustment
Depreciation & Amortization 68,518 68,518 - 0.00%
Operating Profit 748,409 677,510 70,899 10.46%
Non-operating income 5,478 5,491 (13) -0.24% Year End Final Adjustment
Non-operating expense 11,371 11,371 - 0.00%
Profit before income tax 742,516 671,630 70,886 10.55%
Income tax expense 242,151 201,489 40,662 20.18%
Current Tax 252,353 201,489 50,864 25.24% Due to above adjustment
Deferred Tax Income / (10,201) - (10,201) Year End Final Adjustment
Expenses
Profit for the year 500,365 470,141 30,224 6.43%

Rajesh Upadhyay Sanjay Giri Deepak Kumar Rauniar Shyam Sundar Rungta Rupendra Poudel As per our report
Chairman Director Director Director Director of event date

Rahul Agrawal Ambika Shrestha Dipesh Lamsal Anuj Acharya CA Kiran Dongol
Director Director Chief Executive Officer Chief Finance Officer For and on behalf of
J. B. Rajbhandary & DiBins
Date: Poush 01, 2081 | Place: Kathmandu Chartered Accountants

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 Mahalaxmi Bikas Bank Ltd.
Major Financial Indicator of last five years
Particulars Indicators F.Y F.Y F.Y F.Y F.Y
2076/77 2077/78 2078/79 2079/80 2080/81
1. Net Profit/Total Income % 15.64 17.45 16.71 5.44 7.39
2. Earnings Per Share
Basic Earning Per Share Rs. 13.14 19.75 22.56 9.05 12.00
Diluted Earning Per Share Rs. 13.14 19.75 22.56 9.05 12.00
3. Market Value per Share Rs. 183.00 445.00 374.00 325.50 352.00
4. Price Earning Ratio Times 9.27 20.20 16.58 35.96 29.34
5. Dividend (including bonus) on share % 8.80 20.00 6.47 6.40 7.00
capital
6. Cash Dividend on share Capital % 0.46 1.05 4.00 - 4.00
7. Interest Income/Loans & Advances % 10.65 10.65 12.25 15.76 14.00
8. Employee Expenses/Total Operating % 17.68 17.68 15.70 11.61 12.62
Expenses
9. Interest Expenses on Total Deposit and % 7.75 5.38 6.55 8.88 8.07
Borrowings
10. Exchange Income/Total Income % (0.04) (0.04) 0.03 0.01 0.03
11. Staff Bonus/ Total Employee Expenses % 19.48 19.48 21.53 9.27 11.47
12. Net Profit/Loans & Advances % 1.84 2.06 2.22 0.89 1.08
13. Net Profit/ Total Assets % 1.39 1.55 1.65 0.61 0.77
14. Total Loans & Advances/Total Deposit % 81.33 89.03 88.99 79.42 80.83
15. Total Operating Expenses/Total Assets % 6.46 6.47 7.53 9.48 8.81
16. Capital Adequacy Ratio
(a) Common Equity Tier I Capital
(b) Core Capital % 12.01 12.27 10.26 10.11 11.80
(c) Supplementary Capital % 1.13 1.25 1.39 2.88 3.13
(d) Total Capital Fund % 13.41 13.52 11.65 12.99 14.93
17. Cash Reserve Ratio (CRR) % 5.22 4.29 3.42 3.83 4.13
18. NPAs/Total Loans & Advances % 3.21 2.80 2.43 3.51 4.07
19. Base Rate % 9.95 7.28 11.11 11.44 9.39
20. Weighted Average Interest Rate Spread % 4.35 4.53 4.64 4.59 4.59
21. Book Net worth (Rs. In lakh) Rs. 55,793 61,766 63,080 64,451 67,441
22. Total Shares Number 30,720,613 33,424,027 40,108,833 41,713,186 41,713,186
23. Total Employees Number 811 801 853 871 840
24. Others
Per Employee Business (Rs. In Lakh) Rs. 378.15 443.27 473.91 480.01 0.00
Employee Expenses / Total Income % 12.86 12.86 11.98 9.81 10.63

* Change in previous year figure has not been considered for calculation of principal indicators.

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 Mahalaxmi Bikas Bank Ltd.
Comparison of Projected and Audited Financial Statements
FY 2080/81

Bank has issued 11% Mahalaxmi Debenture 2088 on and issued projected financial statement for 10 years during FY 2079-80. Projected financial
statement are based on certain assumptions, favorable economic activities and past trends and strategic plan of the bank. However, there are
some variables between the audited and projected for FY 2080-81 has been noted as disclosed below.

Amount in '000'
Statement of Financial Position
Assets Audited Financial Projected Financial Variance Reasons for Variance
Statement Statement
Amount %
Cash and Cash Equivalent 2,478,681 5,657,118 (3,178,437) -56.18% Slow down in banking
transaction
Due from Nepal Rastra Bank 2,004,682 3,035,027 (1,030,345) -33.95%
Placement with Bank and Financial - - -
Institutions
Derivative Financial Instruments - - -
Other Trading Assets - - -
Loan and Advances to B/FIs 3,712,565 7,788,345 (4,075,781) -52.33% Slow down in national
economy, liquity crunch
and capital adequacy
Loans and Advances to Customers 40,550,087 59,799,324 (19,249,237) -32.19%
Investment Securities 14,625,164 9,885,002 4,740,162 47.95% Investment in T-Bills and
Bonds of GON, as a part of
liquidity management
Current Tax Assets - 56,236 (56,236) -100.00% Actual calculation of Tax
Investment in Susidiaries - - -
Investment in Associates 4,734 4,984 (250) -5.02%
Investment Property 532,454 322,432 210,023 65.14% Due to increment in NBA
and slowdown in recovery.
Property and Equipment 344,371 529,159 (184,789) -34.92% Due to low Capex
Expenditure
Goodwill and Intangible Assets 6,238 3,596 2,642 73.46% Purchase of software
Deferred Tax Assets 57,550 - 57,550 NFRS Adjustment
Other assets 372,471 366,044 6,427 1.76% Recognization of ROU
Assets and increase in
receivables/security
deposits
Total Assets 64,688,995 87,447,267 (22,758,272) -26.03%
Liabilities
Due to Bank and Financial Institutions 914,147 4,266,622 (3,352,475) -78.57% Regular banking
transactions
Due to Nepal Rastra Bank - 1,506,940 (1,506,940) 0.00% Expiry of refiance facility
Derivative Financial Instruments - - -
Deposits from Customers 55,210,283 71,609,055 (16,398,772) -22.90% Regular banking
transactions
Borrowing - - -
Current Tax Liabilities - - -
Provisions - 78,564 (78,564) -100.00% Provision setoffs.
Deferred Tax Liabilities - 50,226 (50,226) 0.00% NFRS Adjustment
Other Liabilities 813,345 892,786 (79,441) -8.90%
Debt Securities Issued 995,084 1,000,000 (4,916) -0.49% NFRS Adjustment
Subordinated Liabilities - - -
Total Liabilities 57,932,859 79,404,192 (21,471,334) -27.04%

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Equity
Share Capital 4,171,319 4,925,456 (754,137) -15.31%
Share Premium - - -
Retained Earnings 292,319 670,404 (378,085) -56.40% Due to decrease in net
profit
Reserves 2,280,492 2,447,215 (166,723) -6.81%
Total Capital and Liabilities 64,676,988 87,447,267 (22,770,279) -26.04%

Statement of Profit or Loss
Particular As per Audited As per Projected Variance Reasons for Variance
Amount %
Interest income 6,495,350 8,245,302 (1,749,952) -21.22% Business Constrain
Interest expense 4,528,927 5,537,242 (1,008,315) -18.21% Due to change in cost of
deposit
Net interest income 1,966,423 2,708,060 (741,637) -27.39%
Fee and commission income 226,085 283,692 (57,606) -20.31% due to constrain in loan
growth
Fee and commission expense 18,873 16,461 2,412 14.66% due to increase in
transaction banking
Net fee and commission income 207,212 267,231 (60,019) -22.46%
Net interest, fee and commission 2,173,635 2,975,291 (801,656) -26.94%
income
Net trading income 221 - 221
Other operating income 47,669 289,847 (242,178) -83.55% due to constrain in dividend
and sale of NBA
Total operating income 2,221,526 3,265,139 (1,043,613) -31.96%
Impairment charge/(reversal) for loans 321,581 302,344 19,237 6.36% Increase in NPL
and other losses
Net operating income 1,899,945 2,962,795 (1,062,850) -35.87%
Operating expense 1,151,536 1,436,139 (284,603) -19.82%
Personnel expenses 719,433 956,119 (236,687) -24.75%
Other operating expenses 363,585 400,856 (37,271) -9.30%
Depreciation & Amortisation 68,518 79,164 (10,645) -13.45%
Operating Profit 748,409 1,526,655 (778,246) -50.98%
Non operating income 5,478 - 5,478 100.00%
Non operating expense 11,371 - 11,371 100.00%
Profit before income tax 742,516 1,526,655 (784,139) -51.36%
Income tax expense 242,151 458,684 (216,532) -47.21%
Current Tax 252,353 458,684 (206,331) -44.98% Decreease in profit before
tax
Deferred Tax Income / Expenses (10,201) - (10,201) NFRS adjustment
Profit for the year 500,365 1,067,972 (567,607) -53.15%

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 Branch List
Province No. 1
BIRATNAGAR BRANCH ...........................................................................................023-534181/534916
BIRTAMOD BRANCH ........................................................................................................025-587217
DAMAK BRANCH ...................................................................................................021-572010/11
DHARAN BRANCH ...................................................................................................023-583560/61
ITAHARI BRANCH ...................................................................................................025-520976/77

Madhesh Province
BARDIBAS BRANCH ...................................................................................................044-550523/24
BIRGUNJ BRANCH ........................................................................................................051-524340
CHANDRANIGHAPUR BRAN ...........................................................................................055-540042/540722
DHALKEBAR BRANCH ........................................................................................................041-560186
GOLBAZAR BRANCH ........................................................................................................033-540611
JANAKPUR BRANCH ...........................................................................................041-590346/590347
KALAIYA BRANCH ........................................................................................................053-551554
LAHAN BRANCH ...................................................................................................033-564612/13
LALBANDI BRANCH ...................................................................................................046-501722/23
MALANGWA BRANCH ........................................................................................................046-521438
NIJGADH BRANCH ........................................................................................................053-540464
PRASAUNI BRANCH ...................................................................................................... 9845225057
RUPANI BRANCH ...................................................................................................031-450010/11
SHREEPUR(BRG) ...........................................................................................051-527147/527380
SIMRA BRANCH ........................................................................................................053-521638
Bagmati Province
BANESHWOR BRANCH .........................................................................................01-4464518/4469032
BASUNDHARA BRANCH ...................................................................................................01-4989607/08
BHAKTAPUR BRANCH ........................................................................................................01-6614486
BHATBHATENI BRANCH .........................................................................................01-4443812/4426980
BICHBAZAR(DHD)BRANCH ..............................................................................................010-521044/45/46
CHABAHIL BRANCH ...................................................................................................01-4469150/60
CHARIKOT BRANCH ..................................................................................................049-421916/17
DALLU BRANCH ...................................................................................................01-4274045/47
DHARKE BRANCH ...........................................................................................010-414140/414127
DURBAR MARGH BRANCH .........................................................................................01-5368719/5368720
GONGABU BRANCH ...................................................................................................01-4987982/83
HAKIM-CHOWK BRANCH ...................................................................................................056-595661/63
HETAUDA BRANCH ........................................................................................................057-520822
JHAMSHIKHEL BRANCH ........................................................................................................01-5455426
KALIMATI BRANCH ........................................................................................................01-5906843
KAMANE BRANCH ........................................................................................................057-413181
KHADICHOUR BRANCH ..............................................................................................011-482150/51/52
KHURKHURE BRANCH ...................................................................................................056-419132/53
KOTESHWOR BRANCH ...................................................................................................01-4610176/71
KUMARIPATI BRANCH .........................................................................................01-5408606/5408510
MAHARAJGUNJ BRANCH ........................................................................................................01-4721361
MAITIDEVI BRANCH .........................................................................................01-4534078/4532581
MANAHARI BRANCH ...................................................................................................057-414030/31
NARAYANGARH BRANCH .............................................................................................056-596337/47/57
NAYABAZAR BRANCH .........................................................................................01-4350282/4385611
NEWROAD(KTM) BRANCH ...................................................................................................01-5342401/02
PALUNG BRANCH ...................................................................................................057-400041/21
PUTALISADAK BRANCH .......................................................................................01-14224179/4230668
SANO BHARYANG BRANCH .........................................................................................01-5249550/5249551
SATDOBATO BRANCH .........................................................................................01-5152330/5152068
SATUNGAL BRANCH .........................................................................................01-5108114/4316784
SHANKHAMUL BRANCH ...................................................................................................01-5242033/34
SUKEDHARA BRANCH .........................................................................................01-4373875/4373803
TANDI BRANCH ...................................................................................................056-563078/79
THAMEL BRANCH ...................................................................................................01-5358609/29
THAPATHALI BRANCH .........................................................................................01-4101517/4101518
TINCHULI BRANCH ...................................................................................................01-4917972/73

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 Branch List

Gandaki Province
ABU KHAIRENI BRANCH ..................................................................................065-540561, 065-540562
BIJAYPUR(PKR)BRANCH ..................................................................................................061-411711/22
CHIPLEDHUNGA(PKR) ..........................................................................................061-534900/587900
DAMAULI BRANCH ..........................................................................................065-563338, 563339
KAWASOTI BRANCH ..........................................................................................078-540832/540260
LAKESIDE(PKR)BRANCH ..........................................................................................061-590155/590156
NAYABAZAR(PKR)BRANCH ..........................................................................................061-573498/573898
NEWROAD(PKR) BRANCH ..........................................................................................061-570446, 520447
SHISHUWA BRANCH .......................................................................................................061-564980

Lumbini Province
AMARPATH BRANCH ...................................................................................071-541613,071-541614
BANSGADHI BRANCH ...................................................................................084-400009,084-400008
BETHARI BRANCH .......................................................................................................071-425054
BHAIRAHAWA BRANCH ..........................................................................................071-571478/576863
CHANDRAUTA BRANCH ..........................................................................................076-540351/540425
DHAKDHAI BRANCH ..................................................................................................071-411073/74
GHORAHI-DANG BRANCH .......................................................................................................082-561782
KOHALPUR BRANCH ..................................................................................................081-542074/75
LAMAHI BRANCH ..................................................................................................082-540645/46
MAHILWAR(LBN) BRANCH ..........................................................................................071-580284, 580364
MANIGRAM BRANCH ..................................................................................................071-562146/47
NEPALGUNJ BRANCH .........................................................................................081-415071/415324
PAKADI BRANCH .......................................................................................................076-620090
PARASI BRANCH ..................................................................................................078-521021/18
RAJAPUR BRANCH ..................................................................................................084-460078/79
SURYAPURA BRANCH ..................................................................................................071-590807/08
THUTIPIPAL BRANCH ..................................................................................................071-429468/69
TULSIPUR BRANCH ..................................................................................................082-521823/24

Karnali Province
RUKUM BRANCH ..................................................................................................088-530224/25
SURKHET BRANCH ..........................................................................................083-524545/521667

Sudurpashchim Province
ATTARIYA BRANCH ..........................................................................................091-550779/550430
BAUNIYA BRANCH ..................................................................................091-404014, 091-404015
BELAURI BRANCH ..........................................................................................099-580343, 580342
CHAINPUR-BAJANG BRAN ..................................................................................................092-421461/62
DADELDHURA BRANCH .......................................................................................................096-420405
DHANGADHI BRANCH ..........................................................................................091-520782/527481
GOKULESWOR-DARCHULLA .......................................................................................................093-400095
HASULIYA BRANCH ..................................................................................................091-545006/07
LAMKI BRANCH ..........................................................................................091-540468/540469
MAHENDRANAGAR BRANCH ..................................................................................................099-524550/60
MANGALSEN BRANCH ..................................................................................................097-620058/59
MARTADI-BAJURA BRANC .......................................................................................................097-541294
MASURIYA BRANCH .......................................................................................................091-402065
PATAN-BAITADI BRANCH .......................................................................................................095-400086
PIPALLA BRANCH ..........................................................................................094-412094/412126
SANFEBAGAR BRANCH .......................................................................................................097-625013
TIKAPUR BRANCH ..........................................................................................091-560401/560990

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2nd Floor Annapurna Arcade II, Durbarmarg, Kathmandu Nepal

+977-01- 5368719
Toll Free: 16600115015
info@[Link]
[Link]

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