Annua epor 2074075 1 - prabhucapital.com Agm Book... · Annua epor 2074075 3 (A Sbsidiary of rabh ank Limited) IL Prabhu apital Limited k|e' Soflk6n lnld6]8 cWoIfHo"sf] dGtJo ljgf]b

1Annual Report 2074/075

(A Subsidiary of Prabhu Bank Limited)CAPITAL

Prabhu Capital Limitedk|e' Soflk6n lnld6]8

k|e' Soflk6n lnld6]8sf] bzf}+ jflif{s ;fwf/0f ;ef ;DaGwL ;"rgf

cfb/0fLo z]o/wgL dxfg'efjx?,ldlt @)&% ;fn kmfu'g ^ ut] a;]sf]] ;+rfns ;ldltsf] !@* a}7ssf] lg0f{o cg';f/ o; k|e' Soflk6n lnld6]8sf] bzf}+ jflif{s ;fwf/0f ;ef b]xfosf] ldlt, :yfg / ;dodf lgDg lnlvt ljifox?sf ;DaGwdf 5nkmn tyf lg0f{o ug{ a:g] ePsf]n] z]o/wgL dxfg'efjsf] hfgsf/L tyf pkl:ytLsf] nfuL xflb{s cg'/f]w 5 .

;ef x'g] ldlt, :yfg / ;do ldlt M @)&% ;fn r}q ! ut], z'qmaf/ -tbg';f/ ;g @)!(, dfr{ !%_ :yfg M /f]on l;+ª\uL xf]6]n, d08nf an ?d, sdnfbL, sf7df08f}, g]kfn .;do M lbgsf] @M#) ah] .

5nkmn tyf lg0f{osf nfuL lgwf{l/t ljifo;"rLx? M

s_ ;fdfGo k|:tfjx? M!= cf=a= @)&$÷&% sf] ;+rfns ;ldltsf] tkm{af6 cWoIfHo'sf] aflif{s k|ltj]bg pk/ 5nkmn u/L kfl/t ug]{ ;DaGwdf .@= cf=a= @)&$÷&% sf] jf;nft, gfkmf gf]S;fg lx;fa / ;f]xL cjlwsf] gub k|jfx ljj/0f nufotsf ;+nUg cg';'rL pk/ 5nkmn u/L

kf/Lt ug]{ ;DaGwdf .#= sDkgL P]g @)^# sf] bkmf !!! cg';f/ cf=j=@)&%÷&^ sf] nflu n]vfkl/Ifssf] lgo'lQm ug]{ / lghsf] kfl/>lds lgwf{/0f ;DaGwdf .

-n]vfkl/Ifs Shyam Karki & Co. k'gM lgo'QmLsf] nfuL of]Uo /x]sf]]_

v_ laz]if k|:tfjx? M!= ;+rfns ;ldltdf sDtLdf Ps hgf dlxnf ;+rfns /xg] u/L lgodfjnL ;+;f]wg ug]{ .@= k|aGwkq / lgodfjnLdf ul/g] ;+;f]wg÷yk pk/ lgodgsf/L lgsfo jf sfof{noaf6 k|fKt x'g] lgb]{zg adf]lhd k|aGwkq jf lgodfjnL

;+;f]wg Pj+ kl/dfh{g ug{ ;+rfns ;ldltnfO{ clVtof/L k|bfg ug]{ .#= ljljw .

;fwf/0f ;ef ;DaGwL ;fdfGo hfgsf/L!= ;efdf pkl:yt x'g] z]o/wgL dxfg'ejx?n] k|ltj]bgdf ;+nUg k|j]zkqsf ;fy} cfkm\gf] z]o/ k|df0fkq jf cfkm\gf] kl/ro v'Ng] s'g}

k|df0fkq -gful/stf k|df0fkq jf kl/rokq_ ;fydf lnO{cfO{ lbgx'g cg'/f]w 5 . ;+ul7t ;+:yfaf6 k|ltlglwTj ug]{ ePdf ;+ul7t :f+:yfsf] clwsfl/s kq k]z ug'{kg]{ 5 .

@= k|f]S;L kmf/fd @)&% kmfu'g @* ut] ck/fGx @M#) ah] leq cyf{t ;ef z'? x'g eGbf $* 306f cufj} o; sDkgLsf] sfof{no sdnfbL, sf7df08f}df btf{ u/L ;Sg' kg]{5 . ;efdf efu lngsf nflu k|ltlglw lgo'Qm ul/;s]kl5 pSt k|ltlglw ab/ u/L csf]{ d's/{/ ug]{ ePdf ;f]sf] lnlvt ;"rgf ;f]xL cjlwleq sDkgLsf]] sfof{nodf btf{ u/fO{ ;Sg' kg]{5 .

#= k|ltlglw -k|f]lS;_ lgo'Qm ul/;Sg' ePsf] z]o/wgL cfkm} ;efdf pkl:yt eO{ xflh/L k'l:tsfdf b:tvt ug'{ ePdf k|ltlglwkq -k|f]S;L_ :jtM ab/ x'g]5 . To:t} Ps eGbf a9L JolQmnfO{ cfkm\gf] z]o/ ljefhg u/L lbO{Psf] k|f]S;L :jtM ab/ x'g]5 .

$= ;+o'Qm ?kdf z]o/ vl/b u/]sf] cj:yfdf nut lstfadf klxn] gfd pNn]v ePsf] JolQm cyjf ;j{;Ddtaf6 k|ltlglw lgo'Qm ul/Psf] Ps JolQmn] dfq ;efdf efulng kfpg] 5g\\ .

%= z]o/wgL dxfg'efjx?nfO{ 5nkmnsf ljifox? dWo] ljljw zLif{s cGtut{ o; sDkgL ;DalGw s]xL lh1f;f eP OR5's z]o/wgL dxfg'efjx?n] ;ef x'g' eGbf & lbg cufj} sDkgL ;lrj dfkm{t ;+rfns ;ldltsf] cWoIfnfO{ lnlvt ?kdf lgj]bg lbg' kg]{5 . t/ o;nfO{ 5nkmn / kfl/t x'g] k|:tfjsf] ?kdf ;dfj]z ul/g] 5}g .

^= z]o/wgL dxfg'efjx?sf] ;'ljwfsf] nflu xflh/L k'l:tsf ;ef :yndf ;ef x'g] lbg @M)) ah]b]lv ;ef rfn' /x];Dd v'Nnf /xg] ePsf]n] ;f] cjlwleq xflh/L k'l:tsfdf xflh/ ug{'x'g cg'/f]w 5 .

&= ;efdf efu lng OR5's z]o/wgL dxfg'efjx?n] sDkgL¢f/f hf/L ePsf] z]o/wgL k|df0fkqsf] k|ltlnlk jf jflif{s k|ltj]bg k'l:tsfsf ;fy ;+nUg k|j]zkq lnO{ cfpg' x'g ljgd| cg'/f]w 5 . k|df0fkq jf k|j]zkq b'j} k|fKt gug'{ ePsf] v08df cfkm\gf] kl/ro v'Ng] k|df0f -gful/stf k|df0fkq jf cGo s'g} kl/rokq_ ;ef x'g] lbg clgjfo{ ?kdf ;fydf lnO cfpg 'x'g cg'/f]w 5 .

*= z]o/wgL dxfg'efjx?n] JoQm ug'{ ePsf dGtJo tyf k|Zgx?sf] ;DaGwdf ;+rfns ;ldltsf tkm{af6 ;fd'lxs ?kn] pQ/ lbOg] 5 .(= cGo hfgsf/Lsf] nflu sDkgLsf] sfof{no, sdnfbL, sf7df08f}df ;Dks{ /fVg' x'g cg'/f]w 5 .

Annual Report 2074/0752



-sDkgL P]g, @)^# bkmf &! sf] pkbkmf -#_ ;Fu ;DalGwt_

-k|f]S;L kmf/d_>L ;+rfns ;ldlt,k|e' Soflk6n lnld6]8sdnfbL, sf7df8f}+

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

=============================lhNnf====================g=kf=÷uf=kf a:g] d÷xfd|f]==============================================n] To; sDkgLsf]

z]o/wgLsf] x}l;otn] ljqmd ;Djt\ @)&% ;fn r}q )! ut] z'qmaf/sf lbg x'g] bzf}+ jflif{s ;fwf/0f;efdf d÷xfdL :jod\ pkl:yt eO{

5nkmn tyf lg0f{odf ;xefuL x'g g;Sg] ePsfn] pQm ;efdf d]/f]÷xfd|f] tkm{af6 efu lng tyf dtbfg ug{sf nflu===========================

lhNnf==========================================g=kf=÷uf=kf= j8f g+===============a:g] >L===========================================================nfO{

d]/f]÷xfd|f] k|ltlglw lgo'Qm u/L k7fPsf] 5'÷5f}+ .

lgj]bs M

k|ltlglw lgo'Qm ePsf] JolQmsf], b:tvt M

x:tfIf/sf] gd"gf M gfd M

ldlt M 7]ufgf M

z]o/ k|df0fkq g+= M

s'n z]o/ ;+Vof Mb|i6Jo M of] k|f]S;L lgjb]g ;fwf/0f;ef x'g'eGbf slDtdf $* 306f cufj} sDkgLsf] /lhi6«8{ sfof{nodf k]z ul/;Sg' kg]{5 .

k|j]z–kqk|e' Soflk6n lnld6]8sf] bzf}+ jflif{s ;fwf/0f;efdf pkl:yt x'g hf/L ul/Psf] k|j]z–kq .

z]o/wgLsf] gfd ================================================ z]o/ k|df0fkq g+= M

z]o/wgLsf] x:tfIf/============================================ z]o/ ;+Vof M

>L k|e' Soflk6n lnld6]8sf] ldlt @)&% ;fn r}q )! ut] z'qmaf/sf lbg x'g] bzf}+ jflif{s ;fwf/0f;efdf pkl:yt x'g hf/L ul/Psf] k|j]z kq .

b|i6Jo M!= z]o/wgLx? cfkm}+n] vfnL 7fFpx? eg{ x'g cg'/f]w 5 .@= ;efsIfdf k|j]z ug{ of] k|j]z kq clgjfo{ 5 .

sDkgL ;lrj






cWoIfHo"sf] dGtJo

ljgf]b ysfnL cWoIf

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

k|e' Soflk6n lnld6]8sf] bzf} jflif{s ;fwf/0f ;efdf efu lnO{ ;efnfO{ ;kmn kfg{ pkl:yt x'g'ePsf ;Dk"0f{ z]o/wgL dxfg'efjx?, lgodgsf/L lgsfosf k|ltlglwHo"x?, ;+rfnsHo"x?, cfdlGqt cltlyHo"x? tyf sd{rf/Lx? nufot ;a}df ;+rfns ;ldltsf] tkm{af6 xflb{s :jfut ub{5' .g]kfn lwtf]kq af]8{af6 lgisfzg tyf laqmLk|aGws, lwtf]kq k|Tofe'tL, z]o/ /lhi6]«zg, nufgL Joj:yfks tyf ;+:yfut k/fdz{ ;]jfsf] nfuL cg'dtLkq k|fKt o; Soflk6nn] g]kfnsf] k"FhL ahf/df k|lt:kwf{ ub}{ ahf/ cg'?k Joj;fosf] lj:tf/ ug{ / u|fxssf] cfjZostf cg';f/ cfk\mgf] ;]jfsf] :t/nfO{ a[l4 Pj+ ;]jf la:tf/ ub]{ ;+:yfnfO{ cufl8 a9fO{ /x]sf] 5 . tyflk xfnsf jif{x?df dr]{G6 a}lsªsf] ;+Vofdf ePsf] cTolws a[l4sf sf/0f c:j:y k|lt:kwf{sf] cj:yf ;[hgf ePsf]n] z]o/wgLx?nfO{ plrt k|ltkmn lbg]u/L cfk\mgf] Aoj;fo ;+rfng ug'{ 7'nf] r'gf}tL /x]sf] s'/f oxfx?nfO{ hfgsf/L u/fpg rfxG5' .k|e' a}+s lnld6]8sf] ;xfos sDkgL ePkZrft\ ljut aif{x? b]lvg} o; Soflk6nsf] pRr Joj:yfkgdf a}+ssf] k|ToIf ;+Ungtf /lx/x]]sf] / o; ;+:yfnfO{ cfjZos kg]{ k|ljwL, dfgj ;+;fwg, Jofkf/df ;d]t pNn]Vo ;xof]u u/]sf]n] s|dz o; ;+:yfsf] Joj;fo lj:tf/ x'Fb} uPsf] / cfufdL lbgdf cem Joj;fo lj:tf/ eO{ ;+:yf ;an x'g] / ;f]xL adf]lhd k|ltkmn ;d]t lbg ;Sg] ljZjf; JoQm ug{ rfxfG5' . ;fy} g]kfn lwtf]kq af]8{af6 ahf/sf] ljsf;;Fu} a9\bf] lhDd]jf/L cg'¿k dr]{G6 a}+s/nfO{ ljQLo cj:yf ;'b[9 agfpg r'Qmfk"FhLdf j[l4 u/] ;Fu}} sfo{If]qdf lj:tf/ ub}{ ;ª\ul7t ;+:yfsf] ;+/rgf x]/km]/, d"Nofª\sg, Joj;flos of]hgf, nf]g l;l08s]zg, jls{ª Soflk6n kmfOgflG;ª, e]~r/ Soflk6n, k|fOe]6 OlSj6L h:tf sf]if ;+rfng tyf ;Dklt Joj:yfkg nufotsf ljifodf k/fdz{bftfsf] ¿kdf sfo{ ug{;Sg] u/L lwtf]kq Joj;foL lgodfjnLdf ;+zf]wg u/L dr]{G6 a}+s/sf] sfo{ ug]{ bfo/f lj:tf/ ul/P adf]lhd o;} cf= j= b]vL kf]6{kmf]lnof] Dofg]hd]06 ;le{; (PMS) ;'? u/L;s]sf] / cfufdL lbgdf cGo If]qx?df ;d]t s|dz ;]jf la:tf/ ub}{ hfg] ;d]t cjut u/fpg rfxfG5' .g]kfn lwtf]kq af]8{af6 hf/L ePsf] ;fd'lxs nufgL sf]if lgodfjnLdf ePsf] Joj:yf cg'?k k|e' a}+s lnld6]8n] ;fd'lxs nufgL sf]if ;+rfngsf] lg0f{o u/L ;f]sf] :jLs[tLsf nfuL cfjZos k|s[of z'? e};s]sf] / ;f] sf]if Joj:yfkg ug{{ k|e' Soflk6n lnld6]8nfO{ k|:tfj u/]sf] / lwtf]kq ahf/sf] cj:yf laZn]if0f u/L lgodgsf/L lgsfosf] l:js[tL kZrft o; ;+:yfn] ;fd'lxs nufgL sf]if Aoj:yfkg ug]{ s'/f o; ;ef ;dIf hfgsf/L ;d]t u/fpg rfxfG5' .‘s’ au{sf a}+s tyf lalQo ;+:yfx?nfO{ g]= /f= a}= sf] lgb]{zg cg';f/ o;} cf=j= b]lv clgjfo{ ?kdf NFRS (Nepal Financial Reporting Standards) cg'?k k|:t'tLs/0f ug'{ kg]{ k|fjwfg cg'?k k|e' a}+s lnld6]8sf] ;xfos sDkgL ePsf]n] o; ;+:yfn] ;d]t cfk\mgf] ljlQo ljj/0f g]kfn ljlQo k|lta]bg dfgx? (Nepal Financial Reporting Standards-NFRS) cg'?k u0fgf, auL{s/0f n]vf+sg tyf k|:t'tL ug{ cfjZos ePsf]n] ;f]xL cg'?k k|:t'tLs/0f ul/Psf] / ljutsf cf=j=sf tYofª\s tyf lzif{sx?;Fu t'ngf ug{ g;lsg] cj:yf /x]sf]n] cl3Nnf] cf=j=sf] ljj/0fx? ;d]t NFRS cg'?k g} k|:t'tLs/0f u/LPsf] 5 .oxfFx?n] o; sDkgLsf] bzf}+ jflif{s ;fwf/0f ;efsf] jflif{s k|ltj]bg k|fKt u/L cWoog ug'{ ePs} xf]nf eGg] ljZjf; u/]sf]5' . ca d oxfFx? ;dIf cf=a=@)&$÷&% sf] k|:t't jflif{s k|ltj]bgdf pNn]lvt ljifout k|:tfjx?, ljQLo ljj/0fx?df bkmfjf/ 5nkmn ul/ k|:tfjx? :jLs[tLsf nflu xflb{s cg'/f]w ub{5' .

wGojfb .




k|e' Soflk6n lnld6]8 sf]

bzf}+ jflif{s ;fwf/0f ;efdf ;+rfns ;ldltsf] tkm{af6 k|:t't jflif{s k|ltj]bg

cfb/0fLo z]o/wgL dxfg'efjx?, o; k|e' Soflk6n lnld6]8sf] bzf}+ jflif{s ;fwf/0f ;efdf efu lng pkl:yt x'g'ePsf ;Dk"0f{ z]o/wgL dxfg'efjx? ;a}df ;+rfns ;ldltsf] tkm{af6 xflb{s :jfut Pj+ clejfbg ub{5' . cfhsf] o; ul/dfdo ;efdf d oxfFx? ;dIf o; sDkgLsf] ;+rfns ;ldltsf] tkm{af6 sDkgLsf] cfly{s jif{ @)&$÷&% sf] n]vfk/LIfssf] k|ltj]bg ;lxtsf] jflif{s k|ltj]bg tyf ljQLo ljj/0fx?sf] :jLs[tsf nflu k|:t't u/]sf] 5' . cfb/l0fo z]o/wgL dxfg'efjx?sf] ul/dfdo pkl:yltn] sDkgLn] ljutdf eP÷u/]sf sfdx?sf] ;dLIff u/L eljiodf rfNg'kg]{ sbd, ;Nnfx, ;'emfj P+jd dfu{bz{gsf] ck]Iff ub}{ bzf}+ jflif{s k|ltj]bg ;efdf 5nkmn tyf kfl/t ug{ k|:t't ug]{ cg'dlt rfxG5' .

cfly{s jif{ @)&$÷&% sf] sf/f]jf/sf] ;dLIff M

l;=g+= lzif{s cf=j= @)&$÷&% cf=j= @)&#÷&$ 36L÷j9L ?=! z]]o/ k"+hL @!),))),))).)) &),))),))).)) !$,))),))).))

@ hu]8f sf]ifx? -%,(&@,^*).@%_ @#,%@%,)#!.!$ -@(,$(&,&!!.#(_

# s"n bfloTj &&%,&^$,)!#.^@ ^%,&(^,***.(% &)(,(^&,!@$.^&

$ l:y/ ;DklQ v'b ^,^#%,*&&.%! &,%@@,!**.*$ -**^,#!!.##_

% nufgL !%),()(,()(.!) %*,(*^,%)%.%^ (!,(@#,$)#.%$

^ v'b rfn' ;DklQ %),^)$,@(@.$# @%,$^^,!)!.%* @%,!#*,!().*%

& s"n ;DklQ (&(,&(!,###.#& !%(,#@!,(!(.## *@),$^(,$!$.)$

* s"n vr{ @$,%(!,)^@.)) @$,(*!,!!$.)) -#(),)%@.))_

( ;+rfng d'gfkmf -@#,!^*,!&#.))_ *,^%!,(@$.)) -#!,*@),)(&.))_

!) Sd{rf/L af]g; Joj:yf – !,%%^,)#).#% -!,%%^,)#).#%_

!! cfos/ Joj:yf &,%^^,@*$.)) @,%)(,$$#.)) %,)%^,*$!.))

!@ v'b gfkmf÷-gf]S;fg_ -!%,^)!,**(.))_ $,%*^,$%@.)) -@),!**,#$!.))_

!# z]o/ ;Vof -xhf/df_ @,!)),))).)) &)),))).)) !,$)),))).))

!$ k|lt z]o/ cfDbfgL ?= -&.$#_ ^.%% -!#.(*_

!% k|:tfljt nfef+z -k|ltzt_ – @)Ü -@)Ü_

!^ g]6jy{ a's Eofn' k|lt z]o/ ?= (&.!^ !##.^! -#^.$%_

o; Soflk6nsf] k|d'v ultljlwx?af6 k|fKt cfDbfgLx? utjif{sf] t'ngfdf a[l4 ePtfklg d'n'sdf ljBdfg /fhgLlts l:y/tf x'Fbfx'Fb} ;/sf/L ljsf; vr{ Go"g ePsf] sf/0f o; aif{e/L t/ntfsf] ;d:of cfO{ cy{tGqdf ck]Iff u/]adf]lhdsf] ;'wf/ gePsf] tyf z]o/ ahf/df OG8]S; nuftf/ ?kdf 36L/x]sf]n] o; Soflk6nn] bf];|f] ahf/df u/]sf] nufgLsf] d"No 36]sf] x'Fbf ;f]nfO{ ;dfof]hg ubf{ o; sDkgLsf] gfkmfdf ;+s'rg cfPsf] 5 .

jf;nft, ;+rfng d'gfkmf, v"b d'gfkmf tyf gub k|jfxcf=a= @)&$÷&% sf] cGTo ;Dddf sDkgLsf] s"n z]o/ k"FhL ?=@!,)),)),)))=)) -cIf/]kL PSsfO{; s/f]8 ?k}of dfq_ /x]sf] / hu]8f sf]if ?= %,(&@,^*)=@% n] C0ffGtds /x]sf] 5 . o; cf=j=df sDkgLsf] ;+rfng gfkmf ?=^^,#),^!^=^% -cIf/]kL ;};¶L nfv tL; xhf/ 5 ;o ;f]x| ?k}+of k};¶L k};f_ /x]sf]df gf]S;fgL Joj:yfn] ubf{ v"b gf]S;fg ?=!,%^,)!,**(=)) -cIf/]kL Ps s/f]8 5kGg nfv Ps xhf/ cf7 ;o




pgfGgAa] ?k}+of dfq_ /x]sf] / o; jif{sf] cGTo;Dddf ;Dk"0f{ ultljlw af6 gub k|jfx ?=&*,@!,&%,%#*=)) -cIf/]kL M c7xQ/ s/f]8 PSsfO{; nfv krxQ/ xhf/ kfFr ;o c7tL; ?k}+of_ sf/f]jf/sf] n]vfk/LIf0f ePsf] ljj/0f tyf cg';"rLx? o;};fy ;+nUg ul/Psf] Joxf]/f cg'/f]w ub{5' .

n]vfk/LIf0f tyf cGo ljj/0f M@)&% cfiff9 d;fGtsf] jf;nft, @)&$÷&% sf] gfkmf—gf]S;fg lx;fj, gub k|jfx ljj/0f ;DalGwt cg';'rLx? / n]vfk/LIfssf] k|ltj]bg o;} k|ltj]bgsf c+usf] ?kdf /flvPsf] 5 . ;fy} sDkgL P]g @)^# sf] kl/R5]b & bkmf !)( sf] pkbkmf -$_ adf]lhdsf ljj/0fx?nfO{ cg';'rLsf] ?kdf k|:t't ul/Psf]5 .

dfgj ;+zfwg Joj:yfkg M o; sDkgLn] cfk\mgf] ;]jf tyf ;'ljwfx? k|e' a}+s lnld6]8sf] ejgaf6 ;'Jojl:yt 9+un] gofF k|ljlw / ;fwgx? k|of]u ul/ ;'rf? ul/Psf] 5 . o; cf=j=df lgodgsf/L lgsfoaf6 yk gFof dr]{G6 a}lsª Joj;fosf] cg'dtL k|bfg u/]sf]n] o; Joj;fodf bIf hgzlQmsf] cefj /x]sf] / o; sDkgLn] cfk\mgf sd{rf/Lx?nfO{ sd{rf/Lsf] sfo{ cg'?k ljleGg k|lzIf0f, uf]i7L, ;]dLgf/ tyf tflnddf k7fpg] ul/Psf] 5 . xfn o; sDkgLdf k|e' a}+s lnld6]8sf] ;xfos sDkgLsf] ?kdf :yflkt ePkl5 a}+saf6 pRr Aoj:yfkgdf sd{rf/Lx? k|j]z u/L;s]sf]n] sDkgLsf] sfo{z}nLdf ;d]t clej[l¢ eO{ sDkgLsf] cfly{s ;'wf/x'g] s'/fdf xfdL k"0f{ ljZj:t 5f} .

xflb{s s[t1tf 1fkg M;dod} n]vfkl/If0f sfo{ ;DkGg u/L o; sDkgLnfO{ n]vfk/LIf0fsf] qmddf ePu/]sf sfo{sf] ;'emfjx? k|bfg ug]{ afXo n]vfkl/IfsnfO{ ;+rfns ;ldltsf] tkm{af6 xflb{s s[t1tf 1fkg ub{5' .

o; sDkgLsf] p2]Zo k|flKtsf nflu ;xof]u k'¥ofg' x'g] ;Dk'0f{ z]o/wgL dxfg'efjx?, u|fxsju{ ;fy} g]kfn ;/sf/sf] ;DjlGwt lgsfo, g]kfn /fi6« a}+s, g]kfn lwtf]kq af]8{, sDkgL /lhi6«f/sf] sfof{no, g]kfn :6s PS;r]Gh lnld6]8, l;l8P;l; P08 lSnol/ª ln=, g]kfn dr]{G6 a}+s/ Pzf]l;P;gnfO{ ;+rfns ;ldltsf] tkm{jf6 xflb{s cfef/ k|s6 ub{5' . sDkgLsf] pQ/f]Q/ k|ultdf cfk\mgf] cd"No ;do / >d k|of]u u/L nugzLntfsf ;fy of]ubfg k'Øfpg] sDkgLsf] Joj:yfks / ;Dk"0f{ sd{rf/Lx? / cGo ;xof]uLx?nfO{ wGojfb lbg rfxG5' . ;fy}, o; sDkgLsf] ultljlwx?nfO{ ;sf/fTds ?kdf hg;dIf k'¥ofO{ lbg] ;+rf/hut / k|ToIf÷ck|ToIf ?kdf sDkgLnfO{ ;xof]u k'¥ofpg] ;Dk"0f{ z'e]R5'sx?k|lt xflb{s cfef/ JoQm ub{5' / o; ;fwf/0f;ef ;kmn agfO{lbg' ePsf]df oxfF pkl:yt ;Dk"0f{ dxfg'efjx?nfO{ xflb{s wGojfb JoQm ub{5' .

wGojfb,

;+rfns ;ldltsf] tkm{af6

ljgf]b ysfnL nId0f 1jfnL cWoIf ;+rfns




-sDkgL P]g, @)^# sf] bkmf !)( pkbkmf $ ;+u ;DalGwt_

s_ ut jif{sf] sf/f]jf/sf] l;+xfjnf]sg M

l;=g+= lzif{s cf=j= @)&$÷&% cf=j= @)&#÷&$ 36L÷j9L ?=! z]]o/ k"+hL @!),))),))).)) &),))),))).)) !$,))),))).))

@ hu]8f sf]ifx? -%,(&@,^*).@%_ @#,%@%,)#!.!$ -@(,$(&,&!!.#(_

# s"n bfloTj &&%,&^$,)!#.^@ ^%,&(^,***.(% &)(,(^&,!@$.^&

$ l:y/ ;DklQ v'b ^,^#%,*&&.%! &,%@@,!**.*$ -**^,#!!.##_

% nufgL !%),()(,()(.!) %*,(*^,%)%.%^ (!,(@#,$)#.%$

^ v'b rfn' ;DklQ %),^)$,@(@.$# @%,$^^,!)!.%* @%,!#*,!().*%

& s"n ;DklQ (&(,&(!,###.#& !%(,#@!,(!(.## *@),$^(,$!$.)$

* s"n vr{ @$,%(!,)^@.)) @$,(*!,!!$.)) -#(),)%@.))_

( ;+rfng d'gfkmf -@#,!^*,!&#.))_ *,^%!,(@$.)) -#!,*@),)(&.))_

!) Sd{rf/L af]g; Joj:yf – !,%%^,)#).#% -!,%%^,)#).#%_

!! cfos/ Joj:yf &,%^^,@*$.)) @,%)(,$$#.)) %,)%^,*$!.))

!@ v'b gfkmf÷-gf]S;fg_ -!%,^)!,**(.))_ $,%*^,$%@.)) -@),!**,#$!.))_

!# z]o/ ;Vof -xhf/df_ @,!)),))).)) &)),))).)) !,$)),))).))

!$ k|lt z]o/ cfDbfgL ?= -&.$#_ ^.%% -!#.(*_

!% k|:tfljt nfef+z -k|ltzt_ – @)Ü -@)Ü_

!^ g]6jy{ a's Eofn' k|lt z]o/ ?= (&.!^ !##.^! -#^.$%_

v_ /fli6«o tyf cGt/f{li6«o kl/l:yltaf6 sDkgLsf] sf/f]jf/nfO{ s'g} c;/ k/]sf] eP ;f] c;/ M ;ldIff jif{df b]zdf :yfoL ;/sf/ ag]sf] ePklg t/ntf ;+s'rgsf] sf/0fn] a}+s tyf ljQLo ;+:yfx?n] l8kf]lh6df u/]sf] k|ltikwf{Tds cj:yfn] cfd hgtf tyf Jofkf/L au{n] pkef]u u/]sf] C0fdf ;d]t kfpg'kg{] C0fdf ;d]t c:jefjgLo t/Lsfn] a[l4 ePsf] cfoftd'vL Jofkf/df k/lge{/tf, ;dodf k"0f{ ah]6 kl/rfng gu/]sf] cj:yf /x]sf] .cd]l/sf tyf pQ/sf]l/of larsf] ;DaGw, PlzofnL d'n's pQ/ sf]l/ofsf] ;do ;dodf ul/g] cf0fljs kl/If0f nufotsf] cGt/f{li6«o k[i7e"ldn] ljZjs} k"“hL ahf/df gsf/fTds c;/ k/L ck]lIft ?kdf k|ult xfl;n ug{ ;s]g .tyfkL ;ldIff cfly{s aif{df g]kfn lwtf]kq af]8{af6 eP u/]sf k|utLsf sfo{x?, cfufdL aif{df lgodgsf/L lgsfox?n] 3f]if0ff u/]sf lwtf]kq ;DaGwL lgtL tyf sfo{qmdx?n] lwtf]kq ahf/ / ;f] ahf/sf] k|ToIf ?kdf sfo{ ug]{ dr]{G6 a}lsª Jofj;fodf ;d]t ;sf/fTds k|efj k/]df o; Joj;fonfO{ 6]jf k'Ug] b]lvG5 .

u_ k|ltj]bg tof/ ePsf] ldlt ;Dd rfn'jif{sf] pknlJw / eljiodf ug'{kg]{ s'/fsf] ;DaGwdf ;+rfns ;ldltsf] wf/0ff M ut k'if d;fGt ;Dddf o; Soflk6nn] ;+rfng d"gfkmf ?= #$,^&,%*&=## u/]sf] 5 . of] k|ltj]bg tof/ kfbf{ ;Dd ljqmL k|aGws eO{ ;j{;fwf/0fsf] nflu z]o/ lgisfzg ul/;s]sf], xsk|b z]o/ lgisfzg ul/;s]sf], ;j{;fwf/0fsf] nflu z]o/ lgisfzgsf] nflu ;Demf}tf eO{;s]sf], xsk|b z]o/ lgisfzgsf] nflu ;Demf}tf eO{;s]sf], z]o/ /lhi6«]zg sfo{ u/]sf], sDkgLsf] sfo{ ;Dkfbg ;dLIff b]xfo adf]lhd /x]sf] Joxf]/f cfb/0fLo z]o/wgL dxfg'efjx?df lgj]bg ug{ rfxG5' .-!_ cfufdL lgisfzg tyf laqmL k|aGw ;DaGwL ;Demf}tf e};s]sf] sDkgLx?sf] ljj/0f M

qm=;+= sDkgLsf] gfd lgisfzg /sd -?=_ s}lkmot! 3f]8L3f]8f n3'ljQ ljlQo ;+:yf lnld6]8 !,#@,^),)))÷– ;fj{hlgs lgisfzg

@ k'jf vf]nf –jfg xfO8«f]kfj/ lnld6]8 !@,^),)),)))÷– ;fj{hlgs lgisfzg-@_ ;fj{hlgs tyf xsk|b z]o/ lgisfzgsf] nflu laqmL k|aGwssf] Joj:yfkg ug{ ;Demf}tf e}};s]]sf] sDkgLx?sf] ljj/0fM—

qm=;+= sDkgLsf] gfd lgisfzg lgisfzg /sd -?=_ s}lkmot! k|e' O{G:of]/]G; lnld6]8 #!,^^,^&,&^#÷– lgisfzg eO{;s]sf]

@ j]i6 kmfO{gfG; lnld6]8 -;fljssf] l;ghL{ kmfO{gfG; nfO{ dh{ u/L ag]sf] ;+:yf_ !!,*^,)@,@$&÷– lgisfzg eO{;s]sf]

# cfzf n3'ljQ ljlQo ;+:yf lnld6]8 -;fj{hlgs lgisfzg_ ^,&$,)),)))÷– lgisfzg eO{;s]sf]




-#_ z]]o/ /lhi6]«zg Joj:yfkg u/]]sf] sDkgLx?sf] ljj/0fM

qm=;+= sDkgLsf] gfd! k|e' a}+s lnld6]8@ k|e' O{G:of]/]G; sDkgL lnld6]8# cfzf n3'ljQ ljlQo ;+:yf lnld6]8$ g]kfn u|fdL0f ljsf; a}+s lnld6]8% s0ff{nL ljsf; a}+s lnld6]8^ ldt]/L 8]enkd]G6 a}+s lnld6]8& u08sL ljsf; a}+s lnld6]8 * j]i6g{ 8]enkd]G6 a}+s lnld6]8

3_ sDkgLsf] cf}Bf]lus tyf Joj;flos ;DaGwM k|e' Soflk6n lnld6]8n] cfkm\gf] ;/f]sf/jfnf ;+:yfx? tyf JolQmx? ;+u ;f}xfb{k"0f{ ;DaGw /fv]sf] 5 / eljiodf klg cfjZostf / cf}lrTosf cfwf/df ;DaGwx? km/flsnf] / lj:tf/ ul/g]5 .

ª_ ;+rfns ;ldltdf ePsf] x]/km]/ / ;f]sf] sf/0f M ldlt @)&$÷!@÷)! df >L z'efif cdfTon] lbg'ePsf] /flhgfdf sDkgLsf] ldlt @)&$÷!@÷)@ df a;]sf] !!& cf}+ a}7sn] /fhLgfdf :jLs[t u/]sf] / ;f] vfnL /x]sf] ;+rfns kbdf ldlt @)&%÷)!÷@$ df a;]sf] !!* cf}{+ ;+rfns ;ldltsf] a}7s cg';f/ >L z}nf >]i7nfO{ ;+rfns lgo'Qm u/]sf] / k|e' a}+s lnld6]8sf] tkm{af6 ;+rfns lgo'Qm x'g'ePsf ;+rfns >L e]if/fh vltj8fn] k|e' a}+s lnld68af6 /flhgfdf u/L a}+s 5f]8g'ePsf]n] ;f] vfnL kbdf a}+ssf] ;+rfns ;ldltsf] lg0f{o cg';f/ sdnfbL zfvfsf] zfvf k|d'v ;+rfns /xg] Joj:yf u/]sf]df sDkgLsf] ldlt @)&%÷#÷@) df a;]sf] !!( cf}+ a}7ssf] lg0f{o cg';f/ >L lasfz zdf{ u'/fufFO{nfO{ ;+rfns kbdf lgo'Qm u/]sf] o;}u/L a}+ssf] tkm{af6 ;+rfns lgo'Qm x'g'ePsf ;+rfns >L ef]nf k|;fb kf7snfO{ a}+ssf] ldlt @)&%÷)%÷!@ sf] kqn] o; ;+:yfsf] k|d'v sfo{sf/L clws[t kbdf lgo'Qm ug{ kqfrf/ u/]sf]df ;f] vfnL kbdf a}+ssf] ;+rfns ;ldltsf] lg0f{o cg';f/ >L lbg]z ysfnLnfO{ o; sDklgsf] ;+rfns kbdf lgo'Qm ug{ l;kmf/L; u/]adf]lhd o; sDkgLsf] ldlt @)&%÷)&÷@( df a;]sf] !@% cf}+ ;+rfns ;ldltsf] lg0f{o cg';f/ ;+rfns kbdf lgo'Qm ul/Psf] / xfn o; sDkgLdf ;+rfns ;ldltsf] agf}6 lgDg cg';f/ /x]sf] 5 .

qm=;+ gfd kb!= >L ljgf]b ysfnL cWoIf

@= >L lbg]z ysfnL ;+rfns

#= >L lasf; zdf{ u'/fufO{ ;+rfns

$= >L nId0f 1jfnL ;+rfns%= >L e'lkGb| vqL ;+rfns^= >L z}nf >]i7 ;+rfns

r_ sf/f]jf/nfO{ c;/ kfg]{ d'Vo s'/fx? M d'n'sdf ljBdfg /fhgLlts l:y/tf x'Fbfx'Fb} ;/sf/L ljsf; vr{ Go"g ePsf] sf/0f o; aif{e/L t/ntfsf] ;d:of cfO{ cy{tGqdf

ck]Iff u/]adf]lhdsf] ;'wf/ gePsf] . dr]{G6 a}lsª If]qdf a9\bf] c:j:y k|lt:kwf{, ;fF3'/f] sfo{If]q, b]zsf] /fhwfgLdf dfq l;ldt dr]{G6 a}lsªx?sf] sf/0fn] cfodf

;d]t k|lts'n k|efj . a}+s tyf ljlQo ;+:yf dh{/ eO{ z]o/ /lhi6«f/sf] ;+Vofdf cfPsf] sdLn] cfodf k|lts'n k|efj .

5_ n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v eP ;f] pk/ ;+rfns ;ldltsf] k|ltlqmofM lgoldt sf/f]jf/df b]lvPsf ;fdfGo s}lkmot jfx]s c? s'g} gsf/fTds s'/fx? n]vfk/LIf0f k|ltj]bgdf b]lvPsf] 5}g . k|fKt k|ltlqmof / ;'emfjx?df ;+rfns ;ldltsf] Wofgfsif{0f ePsf] 5 / ;'wf/sf lglDt cfjZos sbd rfln;lsPsf] 5 .

h_ nfef+z jf+8kmf+8 l;kmfl/; ul/Psf] /sd M 5}g .

em_ z]o/ hkmt ePsf] eP hkmt ePsf] z]o/ ;+Vof, To:tf] c+lst d'No, To:tf] z]o/ hkmt x'g' eGbf cufj} ;f] jfkt sDkgLn] k|fKt u/]sf] /sd / To:tf] z]o/ hkmt eP kl5 ;f] z]o/ lalqm u/L sDkgLn] k|fKt u/]sf] /sd tyf hkmt ePsf] z]o/ jfkt /sd lkmtf{ u/]sf] eP ;f]sf] ljj/0f M o; cf=j=df z]o/ hkmt ePsf] 5}g .




~f_ sDkgL / o;sf] ;xfos sDkgLn] ljut cfly{s jif{df u/]sf] k|ult M o; sDkgLsf] s'g} ;xfos sDkgL 5}g .

6_ ;dLIff cjwLdf sDkgL / o;sf ;xfos sDkgL ;+usf] sf/f]jf/ To;df ePsf] dxTjk'0f{ x]/km]/ M o; sDkgLsf] s'g} ;xfos sDkgL 5}g .

7_ ljut cfly{s jif{df sDkgLsf] cfwf/e't z]o/wgLx?n] sDkgLnfO{ pknJw u/fPsf] hfgsf/L M s]xL gePsf] .

8_ ljut cfly{s jif{df sDkgLsf ;+rfns tyf kbflwsf/Lx?n] lnPsf] z]o/sf] :jfldTjsf] ljj/0f M cfiff9 d;fGtsf] ljQLo ljj/0f cg'?k ;+rfns tyf kbflwsf/Ln] wf/0f u/]sf] z]o/sf] cj:yf o;k|sf/ /x]sf] 5 M

qm=;+= ;+rfns ÷ kbflwsf/L z]o/ lsQf /sd s}lkmot! ljgf]b ysfnL #,))) #,)),))).–@ lbg]z ysfnL — — k|e' a}+s lnld6]8sf] gfddf !),&!,))) lsQf z]o/ /x]sf] /

a}+saf6 k|ltlglwTj u/L ;+rfnsdf lgo'QmL ePsf]# lasf; zdf{ u'/fufFO{ — —$ nId0f 1jfnL %,))) %,)),))).–% z}nf >]i7 $$,))) $$,)),))).–^ e'lkGb| vqL @#,))) @#,)),))).–

9_ sDkgLsf] ;DalGwt ;Demf}tfx?df x'g] ;+rfns tyf lghsf cfkmGtsf] JolQmut :jfy{ ;DalGw hfgsf/L M s]xL gePsf] .

0f_ cfk\mgf] z]o/ cfkm} v/Lb ul/Psf z]o/x?sf] ljj/0f M gePsf] .

t_ cfGtl/s lgoGq0f Joj:yf M o; Soflk6ndf b'O{hgf u}/sfof{sf/L ;+rfns ;d]tsf] ;+nUgtfdf Ps n]vfk/LIf0f ;ldlt u7g ul/Psf] 5 . To;}u/L Ps cg'kfns ljefu :yfkgf ul/Psf] 5 . o; ljefun] n]vfk/LIf0f tyf cfly{s ;ldltsf] k|ToIf /]vb]v / lgu/fgLdf sfd ub{5 / n]vfk/LIf0f ;ldlt ;dIf cfkm\gf] k|ltj]bg k]z ub{5 . cfGtl/s n]vfk/LIf0f sfo{nfO{ ;3fpg sDkgLn] Pp6f jfx\o n]vfk/LIf0f kmd{ ;d]tsf] ;]jf lnPsf]5 .

y_ ljut cfly{s jif{sf] s"n Joj:yfkg vr{sf] ljj/0f M

qm= ;+= Joj:yfkg vr{ /sd! sd{rf/L vr{ !),%*&,(%%.))@ sfof{no ;+rfng vr{ !!,($^,^^*.))

ljQLo ljj/0f cGtu{tsf] n]vf l6Kk0fL (Notes to the financial statements) sf] l6Kk0fL g+= @@ tyf @$ Dff k|:t't ul/Psf] .

b_ n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL, lghx?n] k|Kt u/]sf] kfl/>lds, eQf tyf ;'ljwf, ;f] ;ldltn] u/]sf] sfd sf/jfxLsf] ljj/0f / ;f] ;ldltn] s'g} ;'emfj lbPsf] eP ;f] sf] ljj/0f M n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL lgDgfg';f/ /x]sf 5g .

!= >L lbg]z ysfnL ;+rfns ;+of]hs @= >L lasf; zdf{ u'/fufO{ ;+rfns ;b:o #= >L ejg sdf{rf{o k|d'v n]vf ljefu ;b:o

w_ s'g} ;+rfns, sfo{sf/L k|d'v, sDkgLsf cfwf/e't z]o/wgL jf lghsf cfkmGt jf pgLx? ;+u ;DalGwt ;+:yfx?n] sDkgLnfO{ a'emfpg af+sL /sd M s]xL gePsf] .

g_ ;+rfns, k|aGw ;+rfns, sfo{sf/L k|d'v tyf kbflwsf/Lx?nfO{ k|bfg ul/Psf] kfl/>lds, eQf tyf ;'ljwfx? M ljQLo ljj/0f cGtu{tsf] n]vf l6Kk0fL (Notes to the financial statements) sf] l6Kk0fL g+= @^=@ / @^=@=! Dff k|:t't ul/Psf] .

k_ z]o/wgLx?n] a'lemlng af+sL /x]sf] nfef+z /sd M gePsf] .

km_ bkmf !$! adf]lhd ;DklQ v/Lb jf lalqm u/]sf] s'/fsf] ljj/0f M gePsf] .

a_ sDkgL P]gsf] bkmf !&% adf]lhd ;Da4 sDkgLx? aLr ePsf] sf/f]jf/sf] ljj/0fM ljQLo ljj/0f cGtu{tsf] n]vf l6Kk0fL (Notes to the financial statements) sf] l6Kk0fL g+= @^=& Dff k|:t't ul/Psf] .

e_ sDkgL P]g tyf k|rlnt sfg'g adf]lhd ;+rfns ;ldltsf] k|ltj]bgdf v'nfpg' kg]{ cGo s'/fx? M jflif{s k|ltj]bgdf v'nfO{Psf] .

d_ cGo cfjZos s'/fx? M










AssetsCash and Cash EquivalentsFinancial Investments - Held for TradingFinancial Investments - Available for SaleFinancial Invstments - Held to MaturityOther Financial AssetsOther AssetsProperty & EquipmentIntangible AssetsCurrent Tax AssetsDeferred Tax AssetsTotal Assets

LiabilitiesDue to PublicOther Financial LiabilitiesOther LiabilitiesCurrent Tax LiabilitiesDeferred Tax LiabilitiesOther ProvisionsTotal Liabilities

EquityShare CapitalShare PremiumRetained EarningsOther ReservesTotal Equity

Total Liabilities and Equity

PRABHU CAPITAL LIMITEDSTATEMENT OF FINANCIAL POSITIONAs at 16 July 2018

Note This Year Rs. Previous Year Rs.

As per our report of even date.

In Rs.

123456789

10

111213

1014

15

1617

782,175,538.65 150,909,909.10

- -

8,626,180.80 20,476,016.60

5,775,901.40 859,976.11

10,967,810.71 979,791,333.37

760,673,443.62 3,747,751.34 9,456,508.66

- -

1,886,310.00 775,764,013.62

210,000,000.00 556,000.00

(6,528,680.25) -

204,027,319.75

979,791,333.37

74,777,036.02 58,986,505.56

- -

14,352,480.12 2,133,474.39 7,044,296.30

477,892.54

1,550,234.40 159,321,919.33

43,722,711.80 4,355,664.93

12,113,609.93 4,506,657.69

- 1,098,244.60

65,796,888.95

70,000,000.00

23,525,031.14 -

93,525,031.14

159,321,920.09

Date: 11/09/2075Place: Kathmandu

Shyam Karki, FCAShyam Karki & Co.

Chartered Accountant

Binod ThakaliChairman

Laxman GnawaliDirector

Saila ShresthaDirector

Bhola Prasad PathakCEO

Bhavan KarmacharyaFinance Head

Dinesh ThakaliDirector

Bikash Sharma GuragainDirector

Bhupindra KhatriDirector




IncomeIncome from Merchant Banking ActivitiesIncome from Mutual Fund operationsInterest IncomeOther IncomeNet gain/(loss) on financial investments Held for Trading

ExpensePersonnel ExpenseInterest ExpenseDepreciation on Property and EquipmentAmortization of Intangible AssetsOther Operating ExpensesTotal ExpensesProfit Before Tax from Continuing OperationsIncome Tax ExpenseProfit For the Year

PRABHU CAPITAL LIMITEDSTATEMENT OF PROFIT OR LOSSYear ended 16 July 2018

Note This Year Rs. Previous Year Rs.

As per our report of even date.

1819202122

2324

78

25

9,200,834 -

14,787,662 3,339,326

(25,904,933) 1,422,889

(10,587,955) -

(1,914,485) (141,954)

(11,946,668) (24,591,062) (23,168,173)

7,566,284 (15,601,889)

9,557,937 -

12,913,772 3,285,650 6,319,650

32,077,008

(10,971,578) -

(1,583,138) (64,825)

(12,361,572) (24,981,114)

7,095,894 (2,509,443)

4,586,452















PRABHU CAPITAL LIMITEDSTATEMENT OF OTHER COMPREHENSIVE INCOMEYear ended 16 July 2018

Profit for the year

Gains /(losses) on re-measuring available for sale financial assetsGain/(loss) on Actuarial valuation of defined benefit liability

Total other comprehensive income /(loss)

Income tax income /(expense) relating to components of othercomprehensive income

Other comprehensive income for the year, net of tax

Total comprehensive income for the year, net of tax

This Year Rs. Previous Year Rs. (15,601,889)

(645,461)

(645,461)

193,638

(451,823)

(16,053,711)

4,586,452

(525,238)

(525,238)

157,571

(367,667)

4,218,785















PRABHU CAPITAL LIMITEDSTATEMENT OF CASH FLOWSYear ended 16 July 2018

Operating Activities(a) Cash Flow from Operating Activities 1. Cash Received from Income 1.1 Income from Merchant Banking Operation 1.2 Income from Mutual Fund Operation 1.3 Interest Income 1.4 Other Income 2. Cash Payment 2.1 Personnel Expenses 2.2 Office Operating Expenses 2.3 Interest Expenses 2.4 Income Tax PaidCash Flow before changes in Working Capital

(Increase)/Decrease in Current Assets 1. (Increase)/Decrease in Held for Trading Investments 2. (Increase)/Decrease in Other Financial Assets 3. (Increase)/Decrease in Other AssetsIncrease/(Decrease) in Current Liabilities 1. Increase/(Decrease) in Public Dues 2. Increase/(Decrease) in Other Financial Liabilities 3. Increase/(Decrease) in Other Liabilities

(b) Cash Flow from Investment Activities 1. (Increase)/Decrease in HTM Investment 2. (Increase)/Decrease in HTM Investment 3. Interest on investments 4. Addition of Fixed Assets

(c) Cash Flow from Financing Activities 1. Increase/(Decrease) in Share Capital 2. Share Premium 3. Payment of Dividend

(d) Net increase/(decrease) in cash and cash equivalents(e) Cash and cash equivalents at the beginning of the year(f) Cash and cash equivalents at the end of the year

This Year Rs. Previous Year Rs.

1,422,889 9,200,834

- 14,787,662

(22,565,607) (29,344,396) (11,039,778) (11,946,668)

- (6,357,950)

(27,921,507)

(104,539,646) (91,923,404)

5,726,299 (18,342,542) 714,473,782 716,950,732

(607,914) (1,869,036)

(1,170,128) - - -

(1,170,128)

126,556,000 140,000,000

556,000 (14,000,000)

707,398,502 74,777,037

782,175,538

32,077,008 9,557,937

- 12,913,772

9,605,299 (29,980,331) (10,971,578)

- (12,361,572)

(6,647,180) 2,096,678

(6,479,870) (35,650,316)

30,068,161 (897,715)

(31,658,955) (37,436,753)

(2,517,081) 8,294,879

(3,504,131) - - -

(3,504,131)

(14,000,000) - -

(14,000,000)

(53,546,279) 128,323,315

74,777,037















PRABHU CAPITAL LIMITEDSTATEMENT OF CHANGES IN EQUITYYear ended 16 July 2018

Balance as at July 17, 2016AdjustmentsIssue of Right ShareTransfer to General ReserveNet profit for the yearTransfers during the yearDividend Declared & Paid

Balance as at July 15, 2017Balance as at July 16, 2017AdjustmentsIssue of Share CapitalDividend Declared & PaidTransfer to General ReserveNet profit for the yearTransfers during the yearBalance as at 16 July 2018

ShareCapital

70,000,000

- - -

- 70,000,000 70,000,000

140,000,000 - - - -

210,000,000

33,306,246

4,218,785

(14,000,000)

23,525,031 23,525,031

(14,000,000)

(16,053,711)

(6,528,680)

RetainedEarnings

-

-

-

-

Available for Sale

-

- - -

- -

556,000

- -

556,000

Other Reserves(Share Premium)

103,306,246 - - -

4,218,785 -

(14,000,000) -

93,525,031 93,525,031

- 140,556,000 (14,000,000)

(16,053,711) -

204,027,320

Total Shareholders'Funds















PRABHU CAPITAL LIMITEDNOTES TO THE FINANCIAL STATEMENTSYear ended 15 July 2018

1 CASH & CASH EQUIVALENTS

Petty cashCash at vaultBank balances

2 FINANCIAL INVESTMENTS - HELD FOR TRADING

Held-for-trading investmentImpairment on Investments (para 11.5)

3 FINANCIAL INVESTMENTS - AVAILABLE FOR SALE

Available-for-sale investmentImpairment on Investments (para 11.5)

4 FINANCIAL INVESTMENTS - HELD TO MATURITY

Fixed Depostits with BanksInvestment in DebenturesSeed Capital Investments (Mutual Fund)Impairment on Investments (para 11.5)

5 OTHER FINANCIAL ASSETS

LoansAdvancesDepositsLess: Opening Advance tax depositedLess: Advance tax deposited during the yearLess: Withholding tax receivableIPO managementRTS managementUnderwriting commitmentPortfolio managementCDS management

6 OTHER ASSETS

OthersShare Application Money - Shine ResungaSundry DebtorsStock - Printing & StationeryOverrun A/CSuspense

This Year Rs - -

782,175,538.65 782,175,538.65

This Year Rs 150,909,909.10

- 150,909,909.10

This Year Rs---

This Year Rs-----

This Year Rs -

544,681.23 317,000.00

- -

4,476,033.49 -

3,288,466.08 - - -

8,626,180.80

This Year Rs -

14,974,900.00 130,420.57

35,937.50 5,334,758.53

- 20,476,016.60

Previous Year Rs 15,000.00

167.26 74,761,868.76 74,777,036.02

Previous Year Rs 58,986,505.56

- 58,986,505.56

Previous Year Rs - - -

Previous Year Rs - - - - -

Previous Year Rs -

2,811,301.01 217,000.00

18,533.83 4,141,395.00 2,896,392.30

- 4,267,857.98

- - -

14,352,480.12

Previous Year Rs - - -

26,119.50 2,121,647.89

(14,293.00) 2,133,474.39




PRABHU CAPITAL LIMITEDNOTES TO THE FINANCIAL STATEMENTSYear ended 16 July 2018

7 PROPERTY, PLANT AND EQIPMENT

Cost:

At 15 July 2015AdditionsDisposalsAt 16 July 2016AdditionsDisposalsAt 16 July 2017AdditionsDisposalsAt 13 April 2018AdditionsDisposalsAt 16 July 2018

Accumulated DepreciationAt 15 July 2015AdditionsDisposalsAt 16 July 2016AdditionsDisposalsAt 16 july 2017AdditionsDisposalsAt 13 April 2018AdditionsDisposalsAt 16 July 2018

Net book value:At 16 July 2016At 16 July 2017At 13 April 2018At 16 July 2018

BuildingsRs

-

-

-

-

-

-

-

-

- - - -

Furnitureand Fixtures

Rs 3,121,602

393,170

3,514,772 34,510

3,549,283

3,549,283

3,549,283

2,531,315.90 138,201

2,669,517 48,626

2,718,143

2,718,143 48,626

2,766,769

845,256 831,140 831,140 782,514

Computer andEquipments

Rs 2,067,590

674,830

2,742,420 198,470

2,940,890

2,940,890 455,690

3,396,580

1,173,916 267,554

1,441,470 430,750

1,872,220

1,872,220 488,807

2,361,027

1,300,950 1,068,669 1,068,669 1,035,553

Motor Vehicles

Rs 6,796,410

4,115,560 2,680,850

2939000 2,680,850 2,939,000

2,939,000190400

3,129,400

5,085,666 916,573

3,523,948 2,478,290

391,154 2,478,290

391,154

391,154 664,830

1,055,984

202,560 2,547,846 2,547,846 2,073,416

LeaseholdRs

3,774,983 3,022,260

6,797,243 12,255

6,809,498

6,809,498 -

6,809,498

3,774,983 102,851

3,877,834 604,452

4,482,286

4,482,286 604,452

5,086,738

2,919,409 2,327,212 2,327,212 1,722,760

Other AssetsRs

1,198,378

1,198,378

1,198,378

1,198,378

1,198,378

711,926 108,867

820,793 108,156

928,949

928,949 107,770

1,036,719

377,586 377,586 269,429 161,659

TotalRs

16,958,963 4,090,260 4,115,560

16,933,663 3,184,235 2,680,850

17,437,049 - -

17,437,049 646,090

- 18,083,139

13,277,807 1,534,045 3,523,948

11,287,904 1,583,138 2,478,290

10,392,752 - -

10,392,752 1,914,485

- 12,307,237

5,645,759 7,044,296 7,044,296 5,775,901




8 INTANGIBLE ASSETS

Cost:OpeningAdditionsDisposalsClosingAccumulated AmortizationOpeningAdditionsDisposalsClosing

Net book value:Net Book Value

9 CURRENT TAX ASSETS

Current tax expense

11 DUE TO PUBLIC

Cash dividend payableDividend warrants-in-transitIPO refundable to share subscribersAuction money refundable to share subscribersDeposit from shareholders

12 OTHER FINANCIAL LIABILITIES

Borrowing FromCollection CentresBonus Share AdjustmentBonus TaxOther PayablesInterest ExpenseCalls In Advance

13 OTHER LIABILITIES

ElectricityTelephone Charges PayableStaff bonusClaims under RTSOther ClaimsRemunerationRentalCommissionService feesDividendSupply contractsRetirement paymentsMeeting allowancesMeeting Fee PayableCDS Clearing House Ltd.Securities BoardRentAudit FeeAdvance ReceivedMiscellaneous ExpenseCheque in TransitProvision For Overrun Balance

10 DEFERRED TAX ASSETS/LIABILITIES

Deferred Tax AssetsDeferred Tax Liabilities

14 OTHER PROVISIONS

GratuityLeaveProvisions

SoftwaresThis Year

1,071,481 524,038

1,595,518

593,588 141,954

735,542

859,976

This Year Rs

- -

This Year Rs

33,096,597 -

207,048,904 520,317,062

210,881760,673,444

This Year Rs - -

105,169 26,869

3,615,713 - -

3,747,751

This Year Rs - - - - -

22,031 23,029

-31,840

- - - - - - - -

128,874 2,145,574 1,770,403

- 5,334,759 9,456,509

This Year Rs

10,967,811 -

10,967,811

This Year Rs

1,886,310 - -

1,886,310

Previous Year

549,025522455.5

1,071,481

528,76364824.84

593,588

477,893

Previous Year Rs

(4,506,657.69) (4,506,658)

Previous Year Rs

36,168,738.73 -

7,421,021.14 -

132,951.93 43,722,712

Previous Year Rs -

1,118,519.64 103,665.00 493,412.35 640,067.94

- 2,000,000.00

4,355,665

Previous Year Rs -

20,000.00 1,556,030.35

- -

170,699.18 31,403.51

- 218,763.22

- - - - - -

472,750.20 -

135,600.00 1,504,497.10

23,572.25 5,858,646.23 2,121,647.89

12,113,610

Previous Year Rs

1,550,234.40 -

(1,550,234)

Previous Year Rs

978,223.00 120,021.60

- 1,098,245




15 SHARE CAPITAL

Share Capital

16 RESERVES & SURPLUS

Retained earningsShare premiumCapital redemption reserveAsset revaluation reserveAvailable-for-sale reserveDeferred tax reserve

This Year Rs

210,000,000

210,000,000

This Year Rs (6,528,680)

556,000 - - - -

(5,972,680)

Previous Year Rs

70,000,000 -

70,000,000

Previous Year Rs 18,307,182

- - - -

5,217,849 23,525,031

17 INCOME FROM MERCHANT BANKING ACTIVITYThis Year Rs Previous Year Rs

Income from issue management 1,021,700 1,572,500Income from share registrarship 4,058,067 7,218,232Income from underwriting 2,696,168 50,000Income from DP services 1,424,899 717,205Income from portfolio management - -

9,200,834 9,557,93718 INCOME FROM MUTUAL FUND OPERATIONS

This Year Rs Previous Year Rs--

- -19 INTEREST INCOME

This Year Rs Previous Year RsInterest income 14,787,662 12,913,772

14,787,662 12,913,77220 OTHER INCOME

This Year Rs Previous Year RsOther Income 3,324,171 1,911,150Gains / (loss) from disposal of property, plant and equipment 15,156 1,374,500

- - 3,339,326 3,285,650

21 NET GAIN/(LOSS) ON FINANCIAL INVESTMENTS-HFTThis Year Rs Previous Year Rs

Net gain/(loss) on financial investments-HFT 371,738 8,677,109Impairment Loss (26,276,671) (2,357,459)

(25,904,933) 6,319,65022 PERSONNEL EXPENSES

This Year Rs Previous Year RsPersonnel Expense 10,587,955 9,415,548Staff Bonus Provision - 1,556,030

10,587,955 10,971,578

23 INTEREST ON BORROWINGSThis Year Rs Previous Year Rs

Interest on OD loans - - - -




24 OTHER OPERATING EXPENSESThis Year Rs Previous Year Rs

Advertisement and Business promotion 430,178 189,390AGM expenses 173,021 125,577Audit fee and expenses 122,040 -Bank charges and commission 13,245 16,155Books and periodicals 21,950 18,600Capital gain tax - -Communication - telephone and mobile 142,900 147,683Communication - internet 155,940 155,940Conveyance expenses 3,295 3,910DP Transfer fees - 175Electricity and water expenses 52,274 60,950Fuel expenses 133,403 347,030Guest entertainment - -Insurance expenses 169,826 5,998Maintenance expenses - AMC 221,329 111,745Meeting allowances - BoD and other committees 220,260 497,650Meeting expenses - BoD and other committees 10,000 1,734Membership fees - -Miscellaneous expenses 4 760Office expenses 412,963 330,284Office rentals 2,533,218 2,420,688Postage and courier 3,107 14,924Printing and stationery 653,007 666,526Refreshment expenses 877,995 851,889Repair expenses 217,011 773,765Registration fees, SEBON fees and other taxes 1,345,660 350,554Security expenses 497,519 350,993Share brokerage commission - 257,651Technical service and consultancy 185,245 860,150Travelling expenses 126,642 18,500Vehicle parking expense 6,271 5,412staff welfare 5,255 4,625Depreciation charged on sold assets - 202,560Share Application - 5,000Interest Expenses - 183,543Business Promotion Expenses - 1,259,564Provision For Overrun Balance 3,213,111 2,121,648

11,946,668 12,361,572

25 OTHER OPERATING EXPENSES

This Year Rs Previous Year RsDepreciation 1,914,485 1,583,138Amortization 141,954 64,825

2,056,439 1,647,963




26 RELATED PARTY TRANSACTIONSThe Entity has carried out transactions in the ordinary course of business on an arm's length basis at commercial rateswith parties who are defined as related parties as per the Nepal Accounting Standard - NAS 24 - ‘Related Party Disclosures’,except for the transactions that Key Management Personnel (KMPs) have availed under schemes uniformly applicable toall staff at concessionary rates. Those transactions include lending activities, acceptance of deposits, Off-Balance Sheettransactions and provision of other banking and finance services.

The list of Key Management Personnel as of reporting date:

S.N. BOARD MEMBERS DESIGNATION1 Mr. BINOD THAKALI CHAIRMAN2 Mr. BHUPENDRA KHATRI DIRECTOR3 Mr. BIKASH SHARMA GURAGAIN DIRECTOR4 Mr. BHOLA PD PATHAK DIRECTOR5 Mr. LAXMAN GYANWALI DIRECTOR6 SAILA SHRESTHA DIRECTOR7 Mr. SUGEN SHAKYA GM/CO. SECRETARY

26.1 Parent and Ultimate Controlling PartyPrabhu Bank Limited is the parent company of the reporting entity

26.2 Transactions with Key Managerial Personnel (KMPs)During the Financial year 2017-18 Mr. Sugen Shakya was appointed as General Manager and he receives Rs.8,06,666.63short term benefits in cash. In addition, he is providing with the vehicle and chauffeur facilities.

26.2.1 Compensations of KMPMeeting attendance and allowance : The Board of Directors conduct altogether 9 meetings during the financila

Year 2074-75. The member's attendance and their meeting allowances are as under:

S.N. BOARD MEMBERS ATTENDANCE ALLOWANCE1 Mr. BINOD THAKALI 9 45,000.00 2 Mr. BHUPENDRA KHATRI 9 36,000.00 3 Mr. BIKASH SHARMA GURAGAIN 1 4,000.00 4 Mr. BHOLA PD PATHAK 9 36,000.005 Mr. LAXMAN GNAWALI 2 8,000.00 6 SAILA SHRESTHA 1 4,000.00 7 Mr. SUGEN SHAKYA 8 16,000.00

TOTAL 149,000.00

26.3 Transactions, Arrangements and Agreements involving KMP and Close Family Members (CFM)Close family members of an individual are those family members who may be expected to influence, or to be influencedby, that individual in their dealings with the entity. They may include individual’s domestic partner and children, childrenof the individual’s domestic partner and dependents of the individual or the individual’s domestic partner.

26.3.1 Deposits and Investments from KMPs and their CFMs:

This Year Previous Year

Rs' 000 Rs' 000

Deposits &______________________________________________________________________________________

- -______________________________________________________________________________________







27 Analysis of Financial Instruments by Measurement BasisFinancial instruments are measured on an ongoing basis either at fair value or at amortized cost. The summary of significantaccounting policies describes how the classes of financial instruments are measured, and how income and expenses,including fair value gains and losses, are recognized. The following table analyses the carrying amounts of the financialinstruments by category as defined in NAS 39 and by headings of the Statement of Financial Position.

27.1 Analysis of financial instruments by measurement basis- as at 16 July 2018

Held for Amortized Held to Available TotalTrading Cost Maturity for Sale

Financial AssetsCash & Cash Equivalents 782,175,539 782,175,539Financial Investments - Held for Trading 150,909,909 150,909,909Financial Investments - Available for Sale -Financial Invstments - Held to Maturity - -Other Financial Assets 8,626,181 8,626,181Total Financial Assets 150,909,909 790,801,719 - - 941,711,629Financial LiabilitiesDue to Public 760,673,444 760,673,444Other Financial Liabilities 3,747,751 3,747,751

-Total Financial Liabilities - 764,421,195 - - 764,421,195



Financial AssetsCash & Cash Equivalents 74,777,036 74,777,036Financial Investments - Held for Trading 58,986,506 58,986,506Financial Investments - Available for Sale 37,661,506 37,661,506Financial Invstments - Held to Maturity - -Other Financial Assets 14,352,480 14,352,480Total Financial Assets 58,986,506 89,129,516 - 37,661,506 185,777,527Financial LiabilitiesDue to Public 43,722,712 43,722,712Other Financial Liabilities 4,355,665 4,355,665




Financial AssetsCash & Cash Equivalents 128,323,315 128,323,315Financial Investments - Held for Trading 23,336,189 23,336,189Financial Investments - Available for Sale 23,336,189 23,336,189Financial Invstments - Held to Maturity - -Other Financial Assets 44,420,641 44,420,641Total Financial Assets 23,336,189 172,743,956 - 23,336,189 219,416,335Financial LiabilitiesDue to Public 81,159,465 81,159,465Other Financial Liabilities 6,872,746 6,872,746





28. EVENTS AFTER THE REPORTING DATEThere are no such events.

29. FAIR VALUE OF FINANCIAL INSTRUMENTSFinancial instruments recorded at fair value

The following is a description of how fair values are determined for financial instruments that are recorded at fair valueusing valuation techniques. These incorporate the entity’s estimate of assumptions that a market participant would makewhen valuing the instruments.

Financial investments – Held for TradingHeld for Trading financial assets, primarily consist of quoted equities and Quoted Mutual Fund units ,are valued usingthe quoted market price in active markets as at the reporting date. For unquotes securities those are carried at cost.

A. Determination of fair value hierarchyFor all financial instruments where fair values are determined by referring to externally quoted prices or observable pricinginputs to models, independent price determination or validation is obtained. In an inactive market, direct observationof a traded price may not be possible. In these circumstances, the Bank uses alternative market information to validatethe financial instrument’s fair value, with greater weight given to information that is considered to be more relevant andreliable.

Fair values are determined according to the following hierarchy:

Level 1-quoted market price (unadjusted): financial instruments with quoted prices in active markets.

Level 2-valuation technique using observable inputs: financial instruments with quoted prices for similar instruments in activemarkets or quoted prices for identical or similar instruments in inactive markets and financial instruments are valued usingmodels where all significant inputs are observable.

Level 3-"valuation technique with significant unobservable inputs: financial instruments are valued using valuation techniqueswhere one or more significant inputs are unobservable."

The following table shows an analysis of financial instruments recorded at fair value by level of the fair value hierarchy:

30. RISK MANAGEMENT FRAMEWORK (CONTD..)The Board of Directors has the overall responsibility for the establishment and oversight of the Entity’s risk managementframework. The Entity has established an Risk Management Committee (RMC) which is tasked with reviewing wide-rangingrisk categories that includes market, liquidity, credit and operational risk. Functionally, RMC identifies, measures, monitorsand controls risk while keeping the Board of Directors informed.

The Entity’s risk management policies are established to identify and analyse the risk confronted by the Entity, to setappropriate risk limits and controls and to monitor risk and adherence to limits. Risk management policies and systemsare reviewed regularly to reflect changes in market conditions and products and services offered.

30.1 Market Risk"Market risk is the risk that changes in market prices, such as interest rates will affect the Entity’s income or the value ofits holdings of financial instruments. The objective of market risk management is to manage and control market riskexposures within acceptable parameters, while optimising the return on risk.

"Management of market risk includes the following elements:The operational authority for managing market risk is vested with the Investment Committee (IC).Interest rate risk is managed within the approved limits by the Investment Committee.

Level I

79,784,909

79,784,909

- 79,784,909

Financial Investments Held for TradingEquitiesMutual Funds

Financial Investments Available for SaleMutual Funds

Level II

- -

- -

Level III

71,125,000.00 -

71,125,000

- 71,125,000

Level I

37,661,505.56

37,661,506

- 37,661,506

Level III

21,325,000

21,325,000.0

- 21,325,000

Level II

- -

- -

2018 2017




30.2 Liquidity Risk & Funding managementLiquidity risk is the risk that the Entity will not have adequate financial resources to meet Entity's obligations as when thefall due. This risk arises from mismatches in the timing of cash flows.

Management of liquidity risk includes the following elements:

Taking steps to ensure, as far as possible, that it will always have adequate financial resources to meet its liabilities whendue, under both normal and stressed conditions, without incurring unacceptable losses or risking damage to the Entity’sreputation.

Analysis of financial assets and liabilities by remaining contractual maturitiesThe table below summarises the maturity profile of the undiscounted cash flows of the Bank’s financial assets and liabilitiesas at Ashar 31 2075. Repayments which are subject to notice are treated as if notice were to be given immediately.However, the Bank expects that many customers will not request repayment on the earliest date it could be required topay and the table does not reflect the expected cash flows indicated by its deposit retention history.

Contractual maturities & undiscounted cashflows of financial assets & liabilities 16 July 2018

Financial AssetsCash and Cash EquivalentsFinancial Investments - Held for TradingFinancial Investments - Available for SaleFinancial Invstments - Held to MaturityOther Fiancial AssetsTotal undiscounted Assets

Financial LiabilitiesDue to PublicOther Financial LiabilitiesTotal Undiscounted Liabilities

Net Financial Assets/(Liabilities)

"OnDemand"

Rs

782,175,539

782,175,539

-

782,175,539

"Up to 3 months"

Rs

-

-

-

"3 to 12 months"

Rs

-

-

-

"1 to 5 Years"

Rs

-

-

-

"More than 5 Years"

Rs

-

-

-

"Total"Rs

782,175,539

782,175,539

-

782,175,539

Financial AssetsCash and Cash EquivalentsFinancial Investments - Held for TradingFinancial Investments - Available for SaleFinancial Invstments - Held to MaturityOther Fiancial AssetsTotal undiscounted Assets

Financial LiabilitiesDue to PublicOther Financial LiabilitiesTotal Undiscounted Liabilities

Net Financial Assets/(Liabilities)

"OnDemand"

Rs

74,777,036

74,777,036

-

74,777,036

"Up to 3 months"

Rs

-

-

-

"3 to 12 months"

Rs

-

-

-

"1 to 5 Years"

Rs

-

-

-

"More than 5 Years"

Rs

-

-

-

"Total"Rs

74,777,036

74,777,036

-

74,777,036

Contractual maturities & undiscounted cashflows of financial assets & liabilities 15 July 2017




31.3 Credit RiskCredit quality by class of financial asset

The Entity manages the credit quality of financial assets using internal credit ratings. The table below shows the creditquality by class of asset for all financial assets exposed to credit risk, based on the Entity’s internal credit rating system.The amounts presented are gross of impairment allowances.

16 July 2018

Cash and Cash EquivalentsFinancial Investments - Held for TradingFinancial Investments - Available for SaleFinancial Invstments - Held to MaturityOther Financial Assets

"Neither past due norIndividually impaired"

Rs

782,175,539 150,909,909

- -

8,626,181

941,711,629

"Past due but not impaired"

Rs

-

"Individuallyimpaired"

Rs

-

TotalRs

782,175,539 150,909,909

- -

8,626,181

941,711,629

15 July 2017



Rs

74,777,036 58,986,506

- -

14,352,480

148,116,022


Rs

-


Rs

-

TotalRs

74,777,036 58,986,506

- -

14,352,480

148,116,022

16 July 2016



Rs

128,323,315 23,336,189

44,420,641

196,080,145


Rs

-


Rs

-

TotalRs

128,323,315 23,336,189

44,420,641

196,080,145

32 Operational RiskOperational risk is the risk of direct or indirect loss arising from a wide variety of causes associated with the Entity’sinvolvement with financial instruments, including processes, personnel, technology and infrastructure, and from externalfactors other than credit, market and liquidity risks such as those arising from legal and regulatory requirements and generallyaccepted standards of corporate behaviour.The Entity’s objective is to manage operational risk so as to balance the avoidance of financial losses and damage to thebusiness reputation with overall cost effectiveness and to avoid control procedures that restrict initiative and creativity.

"The primary responsibility for the development and implementation of controls to address operational risk is assigned tosenior management within each business unit. This responsibility is supported by the development of overall Entity’sstandards for the management of operational risk in the following areas:"Requirements for appropriate segregation of duties, including the independent authorisation of transactions.

Requirements for the reconciliation and monitoring of the transaction.Compliance with regulatory and other legal requirements.Documentation of controls and procedures.Training and professional development.Development of business contingency plans.Risk mitigation, including insurance where this is effective.

"Compliance with Entity’s internal controls and procedures is supported by a programme of periodic reviews undertakenby internal audit. The results of internal audit reviews are discussed with the management of the business units withsummaries submitted to the Audit Committee."




PRABHU CAPITAL LTDNOTES TO THE FINANCIAL STATEMENTSYear ended 16 July 2018

Paid up Share Capital StructureShare Ownership Detail1. Domestic ownership2. Foreign Ownership

%100

Share Capital (NPR)210,000,000

Particulars

Authorized CapitalIssued CapitalSubscribed Capital

Number

2,100,000 2,100,000

Amount

210,000,000210,000,000

Per unitvalue

100100

Amount

70,000,000 70,000,000

31st Ashad 207432nd Ashad 2075

Paid Up Shares (Number) 32nd Ashad 2075 31st Ashad 2074Fully Paid Ordinary Shares at the beginning of the Year 2,100,000 700,000Number of Shares subscribed 2,100,000 700,000Fully Paid Ordinary Shares at the end of the Year (No.) 700,000Per unit Value of the Shares 100 100Ordinary Shares (Amount) 210,000,000 70,000,000Fully Paid Ordinary Shares (Amount) 210,000,000 70,000,000





Provision for accumulated leave & gratuity liability

2074-75 2073-74 2072-73S.No. Particulars Gratuity Gratuity Gratuity1 (Income)/ Expenses Recognized In Income Statement

Interest Cost 74,562 51,113.00 Plan amendmentsCurrent Service Cost 197064 122,991.00 Interest Income on Plan AssetsTotal

2 (Income)/Expenses Recognized In Other Comprehensive IncomeActuarial (Gain)/ Loss 645461 525,238.00 236,172.00Return on Plan Assets (Greater)/Lesser than discount rateExpenses recognized in the Profit & Loss A/c

3 Change in Present Value ObligationsPV of Obligation at beginning of the year 978223 675,721.00 675,721.00Interest Cost 74,562 51,113.00 -Current Service Cost 197064 122,991.00 -Plan amendmentsAcquisitions (credit)/ costBenefit paid from Plan AssetsBenefit paid directly by the company -698162 (396,840.00) (236,172.00)Actuarial (Gain)/ Loss 645461 525,238.00 236,172.00Liability at the end of the year 1,197,148 978,223.00 675,721.00

4 Change in Fair Value of Plan AssetsFair Value of Plan Asset at Beginning of the YearAcquisition AdjustmentInterest Income on Plan AssetsReturn on Plan Assets Greater/ (Lesser) than discount rateContribution by EmployerBenefit paid Actuarial (Gain)/ Loss on Plan AssetsFair Value of Plan Asset at End of the Year

5 Amount Recognized in Statement of Financial Position Present Value of Obligations at Year End 1,197,148.00 978,223.00 675,721.00Fair Value of Plan Assets at Year EndFunded Status 1,197,148.00 978,223.00 675,721.00Unrecognised Acturial (Gain)/Loss at Year EndUnrecognised Past Service CostNet Asset/(Liability) Recognised in Balance Sheet

6 Actuarial Assumptions Discount rate 9% 8% 8%Salary escalation rate 7% 7% 7%Retirement age 60 60 60Remaining Working LifeMortality 15% 15% 15%





Deferred TaxDeferred tax assets and liabilities have been computed in accordance with NAS 12, Income Taxes and are attributable to thefollowing:

Items

Property, Plant & EquipmentFinancial Assets – HFTFinancial Assets – AFSStaff LoanGratuity ProvisionProvision for Overrun Account

CarryingAmount

6,635,877.51 150,909,909.10

698,161.74 5,334,758.53

NFRS Adjustment

1,188,148.26

TaxBase

7,700,215.10 179,183,872.02

Deductible/(Taxable)Temporary Difference

1,064,337.5928,273,962.92

1,886,310.005,334,758.53

36,559,369.0430%

10,967,810.711,550,234.409,223,938.01

Total Deductible / (Taxable) Temporary DifferenceTax Rate

Deferred Tax Assets / (Liabilities) as on Ashadh 32, 2075Deferred Tax Liabilities up to previous year

Deferred Tax Income during the year




Financial Assets held at fair value through Profit or LossFinancial Assets held at fair value through Profit or Loss (Shares):


Name of Company No of units Cost Cost Price Market Price InvestmentValue

Agriculture Development Bank Ltd 1,248.00 361.05 450,598.23 314.00 391,872.00Chimmek Laghubitta Bikas Bank Ltd 3,929.00 1172.71 4,607,577.94 877.00 3,445,733.00Citizen Bank International Ltd 24,348.00 347.25 8,454,940.00 236.00 5,746,128.00Citizen Mutual Fund 80,000.00 10 800,000.00 9.28 742,400.00Everes Insurance Company Ltd 851.00 1856.93 1,580,250.00 1,320.00 1,123,320.00First Microfinance Bittiya Sanstha ltd 6,722.00 591.18 3,973,920.00 540.00 3,629,880.00Forward Community Micro Finance - 0.00Himalayan Bank Ltd 5,695.00 847.45 4,826,261.02 551.00 3,137,945.00Himalayan General Insurance Ltd 290.00 648.73 188,131.83 450.00 1,30,500.00Jalabidyut Lagani Tatha Bikas Co. Ltd 1,396.00 197 275,012.00 155.00 216,380.00Janata Bank Nepal Ltd 11,344.00 188.33 2,136,431.53 157.00 1,781,008.00Kalika Microcredit Development Bank Ltd 510.00 1841.78 939,308.93 1,354.00 690,540.00Kishan Micro Finance Ltd 1,251.00 2,250 2,814,750.00 1,611.00 2,015,361.00Laxmi Bank Ltd 5,500.00 280.14 1,540,818.30 258.00 1,419,000.00Mega Bank Nepal Ltd 5,335.00 316.86 1,690,456.00 163.00 869,605.00Muktinath Bikas Bank Ltd 30,998.00 471.06 14,602,191.42 378.00 11,717,244.00Nabil Bank Ltd 7,732.00 1195.30 9,242,134.33 921.00 7,121,172.00Nabil Equity Fund 11,264.00 10 112,640.00 9.86 111,063.04National Microfinance Bittiya Sanstha Ltd 0.00Nic Asia Bank Ltd 34,798.00 369.29 12,850,897.34 316.00 10,996,168.00Nic Asia Growth Fund 100,000.00 10 1,000,000.00 9.19 919,000.00Nepal Life Insurance Company Ltd 618.00 1,511.94 934,380.00 1,050.00 648,900.00NMB Hybrid Fund L-1 15,774.00 9.94 156,793.56 9.69 152,850.06Nagbeli Laghubitta Bikas Bank Ltd 1,311.00 2,727.96 3,576,357.43 1,280.00 1,678,080.00NMB Microfinance Bittiya Sanstha Ltd 994.00 1,734.25 1,723,844.89 1,620.00 1,610,280.00Premier Insurance Co.Ltd 2,951.00 1,488.98 4,394,000.00 1,125.00 3,319,875.00RSDC Laghubitta Sanstha Ltd 5,000.00 999 4,995,000.00 555.00 2,775,000.00Sanima Equity Fund 50,000.00 10 500,000.00 9.56 478,000.00Siddhartha Equity Fund 50,000.00 10 500,000.00 9.56 478,000.00Standard Chartered Bank Ltd 2,000.00 1,147.5 2,295,000.00 755.00 1,510,000.00Summit Micro Finance Development Bank Ltd 3,000.00 1,761 5,283,000.00 997.00 2,991,000.00Siddhartha Insurance Ltd 2,406.00 1,163.32 2,798,959.15 690.00 1,660,140.00Swablamban Bikas Bank Ltd 2,245.00 1,268.87 2,848,624.42 1,240.00 2,783,800.00Sana Kisan Bikas Bank ltd 2,582.00 1,235.68 3,190,526.36 1,160.00 2,995,120.00Vijay laghubitta Bittiya sanstha ltd 653.00 1,192.61 778,775.81 765.00 499,545.00TOTAL 472,745.00 106,061,580.48 79,784,909.10

Maya Hhola Hydropower company ltd. 50,000.00 100 5,000,000.00 100 5,000,000.00Star Life Insurance Company Ltd. 500,000.00 100 50,000,000.00 100 50,000,000.00United Modi Hydropower 161,250.00 100 16,125,000.00 100 16,125,000.00

TOTAL 711,250.00 71,125,000.00 71,125,000.00

Present value 150,909,909.10Cost 177,186,580.48Net Unrealized Gain (26,276,671.38)Unrealized gain recognized till last year 0Increase in Fair value 0




Disclosure related to Merchant Banking


Contingent LiabilitiesThere is no such liabilities as on 16th july 2018.

SN Name of institution No. of Shares issued No. of shares underwritten Underwriting Amount




Note for Memo:

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