www. p r a b h u b a n k . c om

!* cf}+

jflif{sk|ltj]bg

@)&%÷@)&^

;~rfns ;ldlt

>L b]jL k|sfz e§rgcWoIf

;+:yfks ;d"x

>L k'ik axfb'/ k|wfg;~rfns

;+:yfks ;d"x

>L clDasf zdf{ nfld5fg];~rfns

;+:yfks ;d"x

>L c~h' clwsf/L;~rfns

;j{ ;fwf/0f ;d"x

>L z+s/ sflnsf]6f;~rfns

;j{ ;fwf/0f ;d"x

>L cldt e08f/LsDkgL ;lrj

>L /d]z l;+x v8\sf;~rfns

;+:yfks ;d"x

k|ltlglw -k|f]S;L_ kq>L ;~rfns ;ldlt,k|e' a}+s lnld6]8,aj/dxn, sf7df8f}+ .

laifo M k|ltlglw -k|f]S;L_ lgo'Qm ul/Psf] af/] .dxfzo,==============================lhNnf===============================d=g=kf÷p=d=g=kf÷g=kf÷ufp“kflnsf j8f g+===== a:g] d÷xfdL============================================= n] To; a}+ssf] z]o/wgLsf] x}l;otn] ldlt @)&^ ;fn d+l;/ ̂ ut] z'qmjf/ lbgsf] @M)) ah]k|e' a}+s lnld6]8sf] s]lGb|o sfof{no, aj/dxn, sf7df8f}+df x'g] c7f/f}+ afli{fs ;fwf/0f ;efdf :jo+ pkl:yt eO{ 5nkmn tyflg0f{odf ;xefuL x'g g;Sg] ePsfn] pQm ;fwf/0f ;efdf efu lnO{ lg0f{odf ;xefuL x'gsf nflu=========================== lhNnf============================= d=g=kf÷p=d=g=kf÷g=kf÷ufp“kflnsf j8f g+==============a:g] To; a}+ssf z]o/wgL >L =========================================== nfO{ d]/f]÷xfd|f] k|ltlglw dgf]lgt u/L k7fPsf] 5'÷5f}+ .

k|ltlglw lgo'Qm ePsf] JolQmsf] lga ]bsb:tvt gd'gf M b:tvt M

gfd, y/ Mz]o/wgL kl/ro g+=÷l8Dof6 g+= M 7]ufgf M

z]o/wgL kl/ro g+=÷l8Dof6 g+= Mz]o/ ;+Vof M

-b|i6Jo M of] k|ltlglw -k|f]S;L_ kq ;fwf/0f ;ef x'g'eGbf slDtdf &@ 306f cufj} o; a}+ssf] z]o/ /lhi6«f/ k|e' Soflk6n lnld6]8sdnfbL, sf7df8f}+df k]z ul/;Sg' kg]{5 ._

k|e' a}+s lnld6]8aj/dxn, sf7df8f}+sf]

c7f/f}+ jflif{s ;fwf/0f ;efdf pkl:yltsf] nflu

k|j]z–kqz]o/wgL kl/ro g+=÷l8Dof6 g+= M ================================================================================================================================z]o/wgLsf] gfd, y/M===================================================================================================================================================z]o/ k|df0fkq g+= ================================================================ s'n z]o/ lsQf =============================================================z]o/wgLsf] ;xL ====================================================================-of] k|j]zkqdf z]o/wgLsf] gfd, b:tvt clgjfo{ ?kdf pNn]v u/L ;efsIfdf k|j]z ubf{ of] k|j]z–kq k]z ug'{ kg]{5 ._

========================sDkgL ;lrj

k|ltlglw -k|f]S;L_ kq>L ;~rfns ;ldlt,k|e' a}+s lnld6]8,aj/dxn, sf7df8f}+ .

laifo M k|ltlglw -k|f]S;L_ lgo'Qm ul/Psf] af/] .dxfzo,==============================lhNnf===============================d=g=kf÷p=d=g=kf÷g=kf÷ufp“kflnsf j8f g+===== a:g] d÷xfdL============================================= n] To; a}+ssf] z]o/wgLsf] x}l;otn] ldlt @)&^ ;fn d+l;/ ̂ ut] z'qmjf/ lbgsf] @M)) ah]k|e' a}+s lnld6]8sf] s]lGb|o sfof{no, aj/dxn, sf7df8f}+df x'g] c7f/f}+ afli{fs ;fwf/0f ;efdf :jo+ pkl:yt eO{ 5nkmn tyflg0f{odf ;xefuL x'g g;Sg] ePsfn] pQm ;fwf/0f ;efdf efu lnO{ lg0f{odf ;xefuL x'gsf nflu=========================== lhNnf============================= d=g=kf÷p=d=g=kf÷g=kf÷ufp“kflnsf j8f g+==============a:g] To; a}+ssf z]o/wgL >L =========================================== nfO{ d]/f]÷xfd|f] k|ltlglw dgf]lgt u/L k7fPsf] 5'÷5f}+ .

k|ltlglw lgo'Qm ePsf] JolQmsf] lga ]bsb:tvt gd'gf M b:tvt M

gfd, y/ Mz]o/wgL kl/ro g+=÷l8Dof6 g+= M 7]ufgf M

z]o/wgL kl/ro g+=÷l8Dof6 g+= Mz]o/ ;+Vof M

-b|i6Jo M of] k|ltlglw -k|f]S;L_ kq ;fwf/0f ;ef x'g'eGbf slDtdf &@ 306f cufj} o; a}+ssf] z]o/ /lhi6«f/ k|e' Soflk6n lnld6]8sdnfbL, sf7df8f}+df k]z ul/;Sg' kg]{5 ._

k|e' a}+s lnld6]8aj/dxn, sf7df8f}+sf]

c7f/f}+ jflif{s ;fwf/0f ;efdf pkl:yltsf] nflu

k|j]z–kqz]o/wgL kl/ro g+=÷l8Dof6 g+= M ================================================================================================================================z]o/wgLsf] gfd, y/M===================================================================================================================================================z]o/ k|df0fkq g+= ================================================================ s'n z]o/ lsQf =============================================================z]o/wgLsf] ;xL ====================================================================-of] k|j]zkqdf z]o/wgLsf] gfd, b:tvt clgjfo{ ?kdf pNn]v u/L ;efsIfdf k|j]z ubf{ of] k|j]z–kq k]z ug'{ kg]{5 ._

========================sDkgL ;lrj

ljifo ;"rL!= jflif{s ;fwf/0f ;efsf] ;"rgf=============================================================================================================== -s_

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

#= sDkgL P]g, @)^# sf] bkmf !)( sf] pkbkmf $ cg';f/sf] k|ltj]bg=============================================================== %

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

%= t'ngfTds lgIf]k, shf{ nufgL, cfDbfgL tyf vr{sf] ;+/rgf======================================================================= !)

^= cf=j= @)&%÷)&^ sf] n]vfk/LIfssf] k|ltj]bg========================================================================================= !!

&= cf=j= @)&%÷)&^ sf] PsLs[t ljQLo cj:yfsf] ljj/0f -jf;nft_=============================================================== !$

*= cf=j= @)&%÷)&^ sf] PsLs[t gfkmf gf]S;fg ljj/0f================================================================================= !%

(= cf=j= @)&%÷)&^ sf] PsLs[t lj:t[t cfDbfgLsf] ljj/0f=========================================================================== !^

!)= cf=j= @)&%÷)&^ sf] PsLs[t OlSj6Ldf ePsf] kl/jt{gsf] ljj/0f============================================================== !&

!!= cf=j= @)&%÷)&^ sf] PsLs[t gub k|jfx ljj/0f===================================================================================== !(

!@= n]vf ;DaGwL l6Kk0fLx? tyf k|d'v n]vf gLtLx?======================================================================================= @)

!#= cg';"rLx?========================================================================================================================================= $!

!$= pb\3f]if0f tyf cltl/Qm ljj/0fx?=========================================================================================================== &@

!%= af;]n III ;DaGwL ljj/0f===================================================================================================================== *&

!^= k|d'v ;'rsfÍx? ================================================================================================================================ ($

!&= n]vfk/LIf0f ePsf] / gePsf] t'ngfTds ljQLo ljj/x? =========================================================================== (%

!*= g]kfn /fi6« a}+ssf] lgb]{zg=================================================================================================================== ((

!(= g]kfn /fi6« a}+ssf] lgb]{zgsf] ;DaGwdf ;~rfns ;ldltsf] k|To'Q/ ============================================================= !))

@)= k|aGwkq tyf lgodfjnL ;+zf]wg ;DaGwL tLg dxn] ljj/0f ====================================================================== !)!

@!= a'“bf l6kf]6 ======================================================================================================================================= !)@

@@= zfvf sfof{no ;DaGwL ljj/0f============================================================================================================== !)%

k|e' a}+s lnld6]8aa/dxn, sf7df8f}+

c7f/f}+ aflif{s ;fwf/0f ;ef a:g] ;DaGwL ;"rgf

;~rfns ;ldltsf] cf1fn]cldt e08f/L -sDkgL ;lrj_

cfb/0fLo z]o/wgL dxfg'efjx?,ldlt @)&^ ;fn sflt{s !% ut] z'qmjf/ a;]sf] ;~rfns ;ldltsf] Ps ;o Ps;¶Lcf}+ a}7ssf] lg0f{o adf]lhd o; k|e' a}+s lnld6]8sf]c7f/f}+ aflif{s ;fwf/0f ;ef b]xfosf] ldlt, :yfg / ;dodf lgDglnlvt laifox? pk/ 5nkmn tyf lg0f{o ug{ a:g] ePsf]n] z]o/wgLdxfg'efjx?sf] pkl:yltsf] nflu cg'/f]w 5 .

;ef x'g] ldlt, :yfg / ;do M;ef x'g] ldlt M @)&^ ;fn d+l;/ ^ ut] z'qmjf/ -tbg';f/ ;g\ @)!( gf]e]Dj/ @@ tf/]v_:yfg M a}+ssf] s]lGb|o sfof{no, aj/dxn, sf7df8f+} .;do M lbgsf] @M)) ah]

5nkmnsf k|:tfjx? M-s_ ;fdfGo k|:tfj M != cf=j=@)&%÷)&^ sf] ;~rfns ;ldltsf] k|ltj]bg pk/ 5nkmn u/L kfl/t ug]{ . @= n]vfk/LIfssf] k|ltj]bg ;lxt cf=j=@)&%÷)&^ sf] jf;nft, gfkmf–gf]S;fg lx;fj / ;f]xL cjwLsf] gub k|jfx ljj/0f

nufotsf ljQLo ljj/0f pk/ 5nkmn u/L kfl/t ug]{ . #= o; a}+ssf] ;xfos sDkgL k|e' Soflk6n lnld6]8sf] cf=j=@)&%÷)&^ sf] ljQLo ljj/0f ;lxtsf] Plss[t -Consolidated_

ljQLo ljj/0f pk/ 5nkmn u/L kfl/t ug]{ . $= a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ̂ # tyf sDkgL P]g, @)^# sf] bkmf !!! adf]lhd cf=j=@)&^÷)&& sf nflu

n]vfk/LIf0f ;ldltsf] l;kmfl/z adf]lhd n]vfk/LIfs lgo'Qm ug]{ / lghsf] kfl/>lds lgwf{/0f ug]{ k|:tfj pk/ 5nkmn u/L kfl/tug]{ . -n]vfk/LIfs K.A.S. Associates afg]Zj/, sf7df8f}+sf >L ljgo k|sfz >]i7 k'gM lgo'lQmsf nflu of]Uo /xg' ePsf] ._

%= cf=j=@)&%÷)&^ df sfod r'Qmf k"FhL ?=*,*(,@^,&$,&)^÷– sf] )=*$@! k|ltztn] x'g] /sd ?=&,$*,*%,^*@÷– -?=;fts/f]8 c6\rfnL; nfv krf;L xhf/ 5 ;o aof;L dfq_ jf]g; z]o/df nfUg] s/ k|of]hgsf nflu gub nfef+z ljt/0f ug]{ k|:tfjpk/ 5nkmn u/L kfl/t ug]{ .

-v_ ljz]if k|:tfj M != cf=j=@)&%÷)&^ df sfod r'Qmf k"“hL ?=*,*(,@^,&$,&)^÷– sf] !^ k|ltztn] x'g] /sd ?=!,$@,@*,@&,(%#÷– -?=Ps cj{

aofnL; s/f]8 c¶fO{; nfv ;QfO{; xhf/ gf} ;o qLkGg dfq_ a/fa/sf] jf]g; z]o/ ljt/0f ug]{ tyf jf]g; z]o/ ljt/0fsfsf/0fn] a}+ssf] k"“hL a[l4 ;DaGwL k|:tfj pk/ 5nkmn u/L kfl/t ug]{ .

@= ;+:yfks z]o/wgLx?sf] %% k|ltzt / ;j{;fwf/0f z]o/wgLx?sf] $% k|ltzt z]o/ :jfldTj /x]sf]df ;+:yfks z]o/wgLx?sf]%! k|ltzt / ;j{;fwf/0f z]o/wgLx?sf] $( k|ltzt z]o/ :jfldTj /xg]u/L k|jGwkq ;+zf]wg ;DaGwL k|:tfj pk/ 5nkmnu/L kfl/t ug]{ .

#= ;+:yfks ;d"x / ;j{;fwf/0f ;d"xaf6 k|ltlglwTj ug]{ ;~rfns ;+Vof ;+;f]wg ;DaGwL k|:tfj pk/ 5nkmn u/L kfl/t ug]{ .$= lwtf]kq ;DaGwL sf/f]jf/ ug]{ ;xfos sDkgL :yfkgf tyf ;~rfng ug]{ Joj:yf yk u/L k|jGwkq ;+zf]wg ;DaGwL k|:tfj pk/

5nkmn u/L kfl/t ug]{ .%= a}+sn] cGo a}+s tyf ljQLo ;+:yf k|flKt -PlSjlh;g_ ;DaGwL k|lqmof cufl8 a9fpgsf nflu ;~rfns ;ldltnfO{ clVtof/L k|bfg

ug]{ .^= a}+ssf] rn crn ;DklQ / bfloTj tyf sf/f]jf/sf] d"NofÍg -Due Diligence Audit DDA_ ug{ dfGotf k|fKt d"NofÍgstf{

lgo'Qm u/L lghsf] kfl/>lds tf]Sg], cGo a}+s tyf ljQLo ;+:yf Kf|flKt -PlSjlh;g_ ;DaGwL ;dembf/Lkq -Memorandum ofUnderstanding_ th'{df ug{] / Kf|flKt -PlSjlh;g_ ;DaGwL cfjZos k|s[of k'/f ug{ ;~rfns ;ldltnfO{ clVtof/L k|bfg ug]{ .

&= k|jGwkq / lgodfjnLdf ul/g] ;+zf]wg÷yk pk/ lgodgsf/L lgsfo jf sfof{noaf6 k|fKt x'g] lgb]{zg adf]lhd k|jGwkq /lgodfjnLdf ;+zf]wg Pj+ kl/dfh{g ug{ ;~rfns ;ldltnfO{ clVtof/L k|bfg ug]{ .

*= ljljw .

c7f/f}+ jflif{s k|ltj]bg s

k|e' a}+s lnld6]8aa/dxn, sf7df8f}+

c7f/f}+ aflif{s ;fwf/0f ;ef a:g] ;DaGwL ;"rgf

;~rfns ;ldltsf] cf1fn]cldt e08f/L -sDkgL ;lrj_

cfb/0fLo z]o/wgL dxfg'efjx?,ldlt @)&^ ;fn sflt{s !% ut] z'qmjf/ a;]sf] ;~rfns ;ldltsf] Ps ;o Ps;¶Lcf}+ a}7ssf] lg0f{o adf]lhd o; k|e' a}+s lnld6]8sf]c7f/f}+ aflif{s ;fwf/0f ;ef b]xfosf] ldlt, :yfg / ;dodf lgDglnlvt laifox? pk/ 5nkmn tyf lg0f{o ug{ a:g] ePsf]n] z]o/wgLdxfg'efjx?sf] pkl:yltsf] nflu cg'/f]w 5 .

;ef x'g] ldlt, :yfg / ;do M;ef x'g] ldlt M @)&^ ;fn d+l;/ ^ ut] z'qmjf/ -tbg';f/ ;g\ @)!( gf]e]Dj/ @@ tf/]v_:yfg M a}+ssf] s]lGb|o sfof{no, aj/dxn, sf7df8f+} .;do M lbgsf] @M)) ah]

5nkmnsf k|:tfjx? M-s_ ;fdfGo k|:tfj M != cf=j=@)&%÷)&^ sf] ;~rfns ;ldltsf] k|ltj]bg pk/ 5nkmn u/L kfl/t ug]{ . @= n]vfk/LIfssf] k|ltj]bg ;lxt cf=j=@)&%÷)&^ sf] jf;nft, gfkmf–gf]S;fg lx;fj / ;f]xL cjwLsf] gub k|jfx ljj/0f

nufotsf ljQLo ljj/0f pk/ 5nkmn u/L kfl/t ug]{ . #= o; a}+ssf] ;xfos sDkgL k|e' Soflk6n lnld6]8sf] cf=j=@)&%÷)&^ sf] ljQLo ljj/0f ;lxtsf] Plss[t -Consolidated_

ljQLo ljj/0f pk/ 5nkmn u/L kfl/t ug]{ . $= a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ̂ # tyf sDkgL P]g, @)^# sf] bkmf !!! adf]lhd cf=j=@)&^÷)&& sf nflu

n]vfk/LIf0f ;ldltsf] l;kmfl/z adf]lhd n]vfk/LIfs lgo'Qm ug]{ / lghsf] kfl/>lds lgwf{/0f ug]{ k|:tfj pk/ 5nkmn u/L kfl/tug]{ . -n]vfk/LIfs K.A.S. Associates afg]Zj/, sf7df8f}+sf >L ljgo k|sfz >]i7 k'gM lgo'lQmsf nflu of]Uo /xg' ePsf] ._

%= cf=j=@)&%÷)&^ df sfod r'Qmf k"FhL ?=*,*(,@^,&$,&)^÷– sf] )=*$@! k|ltztn] x'g] /sd ?=&,$*,*%,^*@÷– -?=;fts/f]8 c6\rfnL; nfv krf;L xhf/ 5 ;o aof;L dfq_ jf]g; z]o/df nfUg] s/ k|of]hgsf nflu gub nfef+z ljt/0f ug]{ k|:tfjpk/ 5nkmn u/L kfl/t ug]{ .

-v_ ljz]if k|:tfj M != cf=j=@)&%÷)&^ df sfod r'Qmf k"“hL ?=*,*(,@^,&$,&)^÷– sf] !^ k|ltztn] x'g] /sd ?=!,$@,@*,@&,(%#÷– -?=Ps cj{

aofnL; s/f]8 c¶fO{; nfv ;QfO{; xhf/ gf} ;o qLkGg dfq_ a/fa/sf] jf]g; z]o/ ljt/0f ug]{ tyf jf]g; z]o/ ljt/0fsfsf/0fn] a}+ssf] k"“hL a[l4 ;DaGwL k|:tfj pk/ 5nkmn u/L kfl/t ug]{ .

@= ;+:yfks z]o/wgLx?sf] %% k|ltzt / ;j{;fwf/0f z]o/wgLx?sf] $% k|ltzt z]o/ :jfldTj /x]sf]df ;+:yfks z]o/wgLx?sf]%! k|ltzt / ;j{;fwf/0f z]o/wgLx?sf] $( k|ltzt z]o/ :jfldTj /xg]u/L k|jGwkq ;+zf]wg ;DaGwL k|:tfj pk/ 5nkmnu/L kfl/t ug]{ .

#= ;+:yfks ;d"x / ;j{;fwf/0f ;d"xaf6 k|ltlglwTj ug]{ ;~rfns ;+Vof ;+;f]wg ;DaGwL k|:tfj pk/ 5nkmn u/L kfl/t ug]{ .$= lwtf]kq ;DaGwL sf/f]jf/ ug]{ ;xfos sDkgL :yfkgf tyf ;~rfng ug]{ Joj:yf yk u/L k|jGwkq ;+zf]wg ;DaGwL k|:tfj pk/

5nkmn u/L kfl/t ug]{ .%= a}+sn] cGo a}+s tyf ljQLo ;+:yf k|flKt -PlSjlh;g_ ;DaGwL k|lqmof cufl8 a9fpgsf nflu ;~rfns ;ldltnfO{ clVtof/L k|bfg

ug]{ .^= a}+ssf] rn crn ;DklQ / bfloTj tyf sf/f]jf/sf] d"NofÍg -Due Diligence Audit DDA_ ug{ dfGotf k|fKt d"NofÍgstf{

lgo'Qm u/L lghsf] kfl/>lds tf]Sg], cGo a}+s tyf ljQLo ;+:yf Kf|flKt -PlSjlh;g_ ;DaGwL ;dembf/Lkq -Memorandum ofUnderstanding_ th'{df ug{] / Kf|flKt -PlSjlh;g_ ;DaGwL cfjZos k|s[of k'/f ug{ ;~rfns ;ldltnfO{ clVtof/L k|bfg ug]{ .

&= k|jGwkq / lgodfjnLdf ul/g] ;+zf]wg÷yk pk/ lgodgsf/L lgsfo jf sfof{noaf6 k|fKt x'g] lgb]{zg adf]lhd k|jGwkq /lgodfjnLdf ;+zf]wg Pj+ kl/dfh{g ug{ ;~rfns ;ldltnfO{ clVtof/L k|bfg ug]{ .

*= ljljw .

c7f/f}+ jflif{s k|ltj]bg s

;fwf/0f ;ef ;DaGwL cGo hfgsf/L M

!= a}+ssf] z]o/wgL btf{ lstfadf gfd btf{ ePsf z]o/wgLx?n] cfk}+m jf k|ltlglw dfkm{t ;efdf efu lng / 5nkmndf ;xeflu x'gkfpg] 5g\ . gfafns z]o/wgLx?sf] tkm{af6 gfafnssf] ;+/Ifs jf lghn] lgo'Qm u/]sf] k|ltlglwn] ;efdf efu lng / 5nkmnug{ ;Sg]5g\ . z]o/wgLx?sf] btf{ lstfadf ;+/Ifssf] ?kdf gfd n]lvPsf] JolQmnfO{ dfq ;+/Ifs dflgg]5 .

@= ;+o'Qm?kdf Pshgf eGbf a9L JolQmsf] gfddf z]o/ lnPsf] cj:yfdf To:tf ;fem]bf/x?åf/f dgf]lgt ;fem]bf/ jf lghx?n]dgf]lgt u/]sf] k|ltlglwn] / ;f] adf]lhd s'g} ;fem]bf/ dgf]lgt gu/]sf]df z]o/wgLx?sf] btf{ lstfadf h;sf] gfd klxn] pNn]vePsf] 5 ;f]lx JolQmn] ;fwf/0f ;efdf efu lng kfpg]5 .

#= ;efdf efu lng / 5nkmn ug{sf nflu k|ltlglw -k|f]S;L_ lgo'Qm ug{ rfxg] z]o/wgLn] a}+ssf] csf]{ s'g} z]o/wgLnfO{ dfq k|ltlglw-k|f]S;L_ lgo'Qm ug{ ;Sg]5g\ .

$= k|ltlglw -k|f]S;L_ lgo'Qm x'g] z]o/wgLn] ;ef ;'? x'g' eGbf &@ 306f cufj} k|ltlglwkq o; a}+ssf] z]o/ /lhi6«f/ k|e' Soflk6nlnld6]8 sdnfbL, sf7df8f}+df a'emfO{ ;Sg' kg]{5 .

%= k|ltlglw -k|f]S;L_ lgo'Qm u/L ;f]sf] nflu k|ltlglwkq o; a}+ssf] z]o/ /lhi6«f/ k|e' Soflk6n lnld6]8 sdnfbL, sf7df8f}+df a'emfO{;s]kl5 k|ltlglw ab/ u/L csf]{ k|ltlglw lbg rfx]df ;f]sf] ;"rgf ;ef ;'? x'g eGbf $* 306f cufj} o; a}+ssf] z]o/ /lhi6«f/k|e' Soflk6n lnld6]8 sdnfbL, sf7df8f}+df lbg'kg]{5 . gof“ k|ltlglw -k|f]S;L_ sf] xsdf bkmf # / $ adf]lhd x'g]5 .

^= Ps} z]o/wgLn] Ps eGbf a9L k|ltlglw -k|f]S;L_ lgo'Qm u/]sf] cj:yfdf bkmf % adf]lhd ab/ ul/Psf]df afx]s To:tf] ;a} k|ltlglwab/ x'g]5 .

&= k|ltlglw -k|f]S;L_ lgo'Qm ug]{ z]o/wgLn] s'g} sf/0fjz To:tf] k|ltlglw ab/ u/L cfkm}+ ;efdf pkl:yt eO{ xflh/L lstfjdf b:tvtu/]df cl3 lbPsf] k|f]S;L :jtM jb/ x'g]5 .

*= ljljw lzif{s cGtu{t k|Zg ug{ rfxg] z]o/wgLn] cfkm'n] k|Zg ug{ rfx]sf] laifosf ;DaGwdf ;ef x'g'eGbf & lbg cufj} o; a}+ssf]s]Gb|Lo sfof{nodf hfgsf/L lbg' kg]{5 . To;/L hfgsf/L glbPsf] laifo pk/ 5nkmn ug{ ;lsg] 5}g .

(= ldlt @)&^÷&÷@^ ut]b]lv c7f/f}+ aflif{s ;fwf/0f ;ef geP;Dd z]o/ bflvn vf/]h btf{ aGb ul/g]5 . g]kfn :6s PS;r]~hlnld6]8df ldlt @)&^÷&÷@% ut];Dd sf/f]jf/ eO{ ldlt @)&^÷*÷@=ut] leq o; a}+ssf] z]o/ /lhi6«f/ k|e' Soflk6n lnld6]8sdnfbL, sf7df8f}+n] k|fKt u/]sf] gfd;f/Lsf] sfuhftsf cfwf/df z]o/wgL btf{ lstfadf sfod z]o/wgLx?n] ;efdf efu lng/ 5nkmn ug{ kfpg] 5g\ . ;+:yfks z]o/wgLx?sf] :jfldTj %! k|ltzt sfod ug]{ k|of]hgsf nflu ;d]t ;f]xL adf]lhd z]o/bflvn vf/]h btf{ aGb ul/g]5 .

!)= z]o/ k|df0fkq k|fKt u/L g;s]sf z]o/wgLx?n] o; a}+ssf] z]o/ /lhi6«f/ k|e' Soflk6n lnld6]8 sdnfbL, sf7df8f}++af6 z]o/k|df0fkq k|fKt ug{ ;Sg' x'g]5 . ;efsf] lbg ;ef sIfdf z]o/ k|df0fkq ljt/0f ul/g] 5}g .

!!= cfkm\gf] kl/ro kq ;lxt a}+sn] hf/L u/]sf] k|j]z–kq jf z]o/ k|df0fkq jf a}+ssf] z]o/ cef}ltsLs/0f u/]sf] -DEMAT Accountno._ k|df0f k|:t't u/]kl5dfq ;ef sIf leq k|j]z ug{ kfO{g]5 .

!@= ;ef x'g] lbg ;ef z'? x'g'eGbf klxn]g} pkl:yt eO{ lbg'x'g xflb{s cg'/f]w ub{5' . ;fy} z]o/wgL dxfg'efjx?sf] ;'ljwfsf] nflu;ef x'g] lbg laxfg !!M)) ah]b]lv xflh/ k'l:tsf v'Nnf /xg]5 .

!#= cGo hfgsf/Lsf nflu a}+ssf]] /lhi6{8 sfof{no aj/dxn sf7df8f}+ jf o; a}+ssf] z]o/ /lhi6«f/ k|e' Soflk6n lnld6]8sdnfbL, sf7df8f}+df sfof{no ;do leq ;Dks{ /fVg'x'g z]o/wgL dxfg'efjx?nfO{ cg'/f]w ul/G5 . ;fy} a}+ssf]] j]j;fO6www.prabhubank.com df x]g{ / 8fpgnf]8 ug{ ;lsg]5 .

c7f/f}+ jflif{s k|ltj]bgv

c7f/f}+ jflif{s k|ltj]bg 1

c7f/f} jflif{s ;fwf/0f ;efdf k]z ePsf]

;~rfns ;ldltsf] k|ltj]bg M cfly{s jif{ @)&%÷&^cfb/0fLo z]o/wgL dxfg'efjx?,k|e' a}+s lnld6]8sf] c7f/f}+ aflif{s ;fwf/0f ;efdf xfd|f] lgdGq0ffnfO{ :jLsf/ u/L pkl:ytL x'g' ePsf]df ;Dk"0f{ z]o/wgLHo"x? tyfcfdlGqt cGo cltlyHo"x?nfO{ ;~rfns ;ldltsf] tkm{af6 xflb{s :jfut tyf clejfbg JoQm ub{5f}+ . ev{/}dfq xfdLn] g]kfnLx?sf] dxfgrf8 bz}+, ltxf/, 57 / g]jf/L ;d'bfosf] gof“ aif{ xiff]{Nnf;sf ;fy dgfPsf 5f}+ . cl3Nnf aif{x?em} o; aif{klg oxf“x?sf] z'esfdgf,;befj / dfu{bz{gsf sf/0f a}+sn] /fd|f] glthf Nofpg ;kmn ePsf] 5 . c7f/f}+ aif{ kf/ ug]{ qmddf xfdLn] laleGg r'gf}ltx?nfO{ oxf“x?sf];fy / ;Xbotfsf sf/0f ;dfwfg ub}{ cl3 a9\g ;kmn ePsf 5f}+ . cfh xfd|f] a}+s jf;nft, d'gfkmf / zfvf ;Ghfnsf cfwf/df cu|0fLafl0fHo a}+ssf] ?kdf :yflkt x'g;s]sf] 5 .

ut cfly{s aif{b]lv xfdLn] g]kfn ;/sf/sf laleGg lgsfox? h:t} eG;f/, cfGtl/s /fh:j sfof{no, dfnkf]t sfof{no, lhNnf k|zf;gsfof{no, c:ktfn nufotsf sfof{nox?df a}+ssf] ;]jf lj:tf/ ug{ ;kmn ePsf 5f}+ . To;}u/L g]kfn ;/sf/ / g]kfn /fi6« a}+ssf] lgb]{zgadf]lhd b]zsf laleGg ufp“kflnsf / gu/kflnsfx?df @& j6f zfvfx? Vff]n]sf 5f}+ . tL dWo] sltko zfvfx? cToGt} b'u{d :yfgx?h:t} pkNnf] d':tfª -nf]dfªyfª_, 8f]Nkfsf] z] kmf]S;'G8f], x'Dnfsf] vfk{'gfy h:tf 7fp“df /x]sf 5g\ . g]kfn ;/sf/sf] gLlt adf]lhd oL:yfgx? klg o; a}+ssf] dfWodaf6 /fli6«o cy{tGqdf hf]l8g uPsf 5g\ . casf lbgx?df ;/sf/åf/f k|bfg ul/g] laleGg lzif{ssf] ah]6/sd cfkm\g} ufp“7fp“df k|fKt ug{ ;Ifd x'g]5g\ . h;sf sf/0f ;do, pTkfbsTj / phf{sf] ;d]t art x'guO{ cfly{s ?kdf :yfgLo tx/ :yfgLo hgtfx?sf] cj:yf alnof] x'“b} hfg]5 .

laut s]xL aif{b]lv g]kfnsf a}+sx?n] ef]Ub} cfPsf] t/ntfsf] ;d:ofn] ut cfly{s aif{df klg a}+sx?nfO{ b'v lbof] . nfdf] ;dokl5 b]zdf:yflkt ax'dtLo, l:y/ ;/sf/sf sf/0f pBdLx?sf] dgf]jn pRr?kdf a9]sf] tyf nufgLsf] jftfj/f0f cg's'n ePsf]n] shf{sf] dfupRr?kdf a9]tfklg t/ntf cefjsf] sf/0f a}+s tyf ljQLo ;+:yfx?n] nufgL a9fpg g;Sbf nufgLstf{sf] dgf]jndf x|f; cfpguof] . ;/sf/n] ;f]r] h:tf] k"“hLut vr{ ug{ ;s]g / cfly{s aif{sf] cGTodf dfq ah]6 vr{df tLa|tf lbO{of] . cfly{s aif{sf] z'?dft/ntfsf] dfqf s]xL ;xh b]lvPtfklg cfly{s aif{sf] # dlxgfdf ;/sf/n] k“"hLut vr{ hDdf $ k|ltztdfq u/]sf] tYofÍ alxl/Psf]5 .

g]kfn ;/sf/n] k|fyldstfdf /fv]sf] / g]kfn /fi6« a}+sn] klg clgjfo{?kdf lglZrt k|ltzt shf{ kl/rfng ug]{}kg]{ eg]sf If]qx? hnlaB't,ko{6g / s[lifdf a}+sn] tf]s]sf] ;Ldf adf]lhd shf{ kl/rfng ug{ ;Ifd ePsf] 5 . To;}u/L k'jf{wf/ lgdf{0fsf nflu cfjZos kg]{ j:t'x?dWo] l;d]G6 / kmnfd] 58sf] pTkfbgdf lge{/tf x6]sf] 5 eg] oL b'j} pBf]udf a}+sn] pNn]Vo dfqfdf nufgL ug{ ;s]sf] cjut u/fpgrfxG5f}+ . b]zdf hnlaB't pTkfbgsf] k|r'/ ;Defjgf /x]sf] t/ ljljw sf/0fn] hnlaB't kl/of]hgfsf] lgdf{0f tyf ljsf; x'g g;s]sf]cj:yfdf ljut s]xL aif{b]lv a}+sx?n] o; If]qdf cfkm\gf] nufgL a9fPsf sf/0f b]z ljB'tdf cfTdlge{/sf] cj:yfdf k'u]sf] 5 . xfd|f]a}+sn] klg o; If]qsf] ljsf;sf nflu sl/j $) j6f kl/of]hgfx?df nufgL ul/Psf] Joxf]/f cjut u/fpg rfxG5f}+ .

b]zsf] csf]{ ;Defjgf af]s]sf] If]q ko{6g /x]sf] tYo oxf“x?nfO{ cjut g} 5 . xfn g]kfndf cGt{/fli6«o a|f08sf y'k|} xf]6nx?sf] lgdf{0feO{ ;~rfngdf cfO{;s]sf] / s]xL lgdf{0fsf qmddf /x]sf 5g\ . o:tf xf]6nx?df klg xfdLn] pNn]Vo dfqfdf nufgL ug{ ;kmn ePsf5f}+ .

s[lif If]qsf] s'/f ubf{ dgf8= lhNnfdf /x]sf] g]kfnsf] ;j}eGbf 7"nf] cfw'lgs :ofp kmfd{df klg k|f/De b]lvg} a}+ssf] ;xsfo{ /x]sf] 5 eg]af/f, k;f{ / /f}tx6sf xhf/f} pv' ls;fgx?;“u klg xfdL k|ToIf?kdf hf]l8Psf 5f}+ . dWo / ;'b'/ klZrdsf ljleGg kxf8L lhNnfx?dfpTkflbt cb'jfn] xfd|f] nufgLsf] kxndf lab]zL d'b|f cfh{g ug{ yfn]sf] 5 eg] o's] P8;“usf] ;xsfo{df b]zsf ljleGg efudf ljljwlsl;dsf sfo{qmdx?nfO{ ;d]t cl3 ;f/]sf 5f}+ . h;n] ubf{ b]zsf ljleGg efusf g]kfnL bfh'efO{ tyf lblbalxgLx?n] cfkm\gf] cfly{scj:yfdf ;'wf/ Nofpg ;s]sf 5g\ . a}+sn] ;fgf pBdL b]lv 7'nf pBf]uL;Dd cfkm\gf] ;]jf k'¥ofpg ;kmn ePsf] 5 . cfufdL lbgx?dfxfdLn] o;nfO{ cem} la:tf/ ub}{ hfg]5f}+ .

cfb/0fLo z]o/wgL dxfg'efjx?, oxf“x? ;dIf a}+ssf] @)&^ cfiff9 d;fGtsf] af;nft tyf ;f]xL ldltdf ;dfKt ePsf] cfly{s aif{@)&%÷&^ sf] gfkmf gf]S;fg lx;fa, gfkmf gf]S;fg af“8kmf“8, gub k|jfx ljj/0f tyf cGo ;Dk'0f{ ljQLo ljj/0fx?sf ;fy} ;dLIff aif{dfa}+ssf] d'Vo d'Vo a'bfx?, /fli6«o tyf cGt{/fli6«o Joj;flos jftfj/0f, r'gf}tLx? tyf a}+ssf efjL of]hgfx? ;efdf :jLs[ltsf nfuL

;fwf/0f ;ef ;DaGwL cGo hfgsf/L M

!= a}+ssf] z]o/wgL btf{ lstfadf gfd btf{ ePsf z]o/wgLx?n] cfk}+m jf k|ltlglw dfkm{t ;efdf efu lng / 5nkmndf ;xeflu x'gkfpg] 5g\ . gfafns z]o/wgLx?sf] tkm{af6 gfafnssf] ;+/Ifs jf lghn] lgo'Qm u/]sf] k|ltlglwn] ;efdf efu lng / 5nkmnug{ ;Sg]5g\ . z]o/wgLx?sf] btf{ lstfadf ;+/Ifssf] ?kdf gfd n]lvPsf] JolQmnfO{ dfq ;+/Ifs dflgg]5 .

@= ;+o'Qm?kdf Pshgf eGbf a9L JolQmsf] gfddf z]o/ lnPsf] cj:yfdf To:tf ;fem]bf/x?åf/f dgf]lgt ;fem]bf/ jf lghx?n]dgf]lgt u/]sf] k|ltlglwn] / ;f] adf]lhd s'g} ;fem]bf/ dgf]lgt gu/]sf]df z]o/wgLx?sf] btf{ lstfadf h;sf] gfd klxn] pNn]vePsf] 5 ;f]lx JolQmn] ;fwf/0f ;efdf efu lng kfpg]5 .

#= ;efdf efu lng / 5nkmn ug{sf nflu k|ltlglw -k|f]S;L_ lgo'Qm ug{ rfxg] z]o/wgLn] a}+ssf] csf]{ s'g} z]o/wgLnfO{ dfq k|ltlglw-k|f]S;L_ lgo'Qm ug{ ;Sg]5g\ .

$= k|ltlglw -k|f]S;L_ lgo'Qm x'g] z]o/wgLn] ;ef ;'? x'g' eGbf &@ 306f cufj} k|ltlglwkq o; a}+ssf] z]o/ /lhi6«f/ k|e' Soflk6nlnld6]8 sdnfbL, sf7df8f}+df a'emfO{ ;Sg' kg]{5 .

%= k|ltlglw -k|f]S;L_ lgo'Qm u/L ;f]sf] nflu k|ltlglwkq o; a}+ssf] z]o/ /lhi6«f/ k|e' Soflk6n lnld6]8 sdnfbL, sf7df8f}+df a'emfO{;s]kl5 k|ltlglw ab/ u/L csf]{ k|ltlglw lbg rfx]df ;f]sf] ;"rgf ;ef ;'? x'g eGbf $* 306f cufj} o; a}+ssf] z]o/ /lhi6«f/k|e' Soflk6n lnld6]8 sdnfbL, sf7df8f}+df lbg'kg]{5 . gof“ k|ltlglw -k|f]S;L_ sf] xsdf bkmf # / $ adf]lhd x'g]5 .

^= Ps} z]o/wgLn] Ps eGbf a9L k|ltlglw -k|f]S;L_ lgo'Qm u/]sf] cj:yfdf bkmf % adf]lhd ab/ ul/Psf]df afx]s To:tf] ;a} k|ltlglwab/ x'g]5 .

&= k|ltlglw -k|f]S;L_ lgo'Qm ug]{ z]o/wgLn] s'g} sf/0fjz To:tf] k|ltlglw ab/ u/L cfkm}+ ;efdf pkl:yt eO{ xflh/L lstfjdf b:tvtu/]df cl3 lbPsf] k|f]S;L :jtM jb/ x'g]5 .

*= ljljw lzif{s cGtu{t k|Zg ug{ rfxg] z]o/wgLn] cfkm'n] k|Zg ug{ rfx]sf] laifosf ;DaGwdf ;ef x'g'eGbf & lbg cufj} o; a}+ssf]s]Gb|Lo sfof{nodf hfgsf/L lbg' kg]{5 . To;/L hfgsf/L glbPsf] laifo pk/ 5nkmn ug{ ;lsg] 5}g .

(= ldlt @)&^÷&÷@^ ut]b]lv c7f/f}+ aflif{s ;fwf/0f ;ef geP;Dd z]o/ bflvn vf/]h btf{ aGb ul/g]5 . g]kfn :6s PS;r]~hlnld6]8df ldlt @)&^÷&÷@% ut];Dd sf/f]jf/ eO{ ldlt @)&^÷*÷@=ut] leq o; a}+ssf] z]o/ /lhi6«f/ k|e' Soflk6n lnld6]8sdnfbL, sf7df8f}+n] k|fKt u/]sf] gfd;f/Lsf] sfuhftsf cfwf/df z]o/wgL btf{ lstfadf sfod z]o/wgLx?n] ;efdf efu lng/ 5nkmn ug{ kfpg] 5g\ . ;+:yfks z]o/wgLx?sf] :jfldTj %! k|ltzt sfod ug]{ k|of]hgsf nflu ;d]t ;f]xL adf]lhd z]o/bflvn vf/]h btf{ aGb ul/g]5 .

!)= z]o/ k|df0fkq k|fKt u/L g;s]sf z]o/wgLx?n] o; a}+ssf] z]o/ /lhi6«f/ k|e' Soflk6n lnld6]8 sdnfbL, sf7df8f}++af6 z]o/k|df0fkq k|fKt ug{ ;Sg' x'g]5 . ;efsf] lbg ;ef sIfdf z]o/ k|df0fkq ljt/0f ul/g] 5}g .

!!= cfkm\gf] kl/ro kq ;lxt a}+sn] hf/L u/]sf] k|j]z–kq jf z]o/ k|df0fkq jf a}+ssf] z]o/ cef}ltsLs/0f u/]sf] -DEMAT Accountno._ k|df0f k|:t't u/]kl5dfq ;ef sIf leq k|j]z ug{ kfO{g]5 .

!@= ;ef x'g] lbg ;ef z'? x'g'eGbf klxn]g} pkl:yt eO{ lbg'x'g xflb{s cg'/f]w ub{5' . ;fy} z]o/wgL dxfg'efjx?sf] ;'ljwfsf] nflu;ef x'g] lbg laxfg !!M)) ah]b]lv xflh/ k'l:tsf v'Nnf /xg]5 .

!#= cGo hfgsf/Lsf nflu a}+ssf]] /lhi6{8 sfof{no aj/dxn sf7df8f}+ jf o; a}+ssf] z]o/ /lhi6«f/ k|e' Soflk6n lnld6]8sdnfbL, sf7df8f}+df sfof{no ;do leq ;Dks{ /fVg'x'g z]o/wgL dxfg'efjx?nfO{ cg'/f]w ul/G5 . ;fy} a}+ssf]] j]j;fO6www.prabhubank.com df x]g{ / 8fpgnf]8 ug{ ;lsg]5 .

c7f/f}+ jflif{s k|ltj]bgv

c7f/f}+ jflif{s k|ltj]bg2

k|:t't ug]{ cg'dtL dfUb5f}+ .

s_ laZj cy{tGq Mcl3Nnf aif{x?em} ;dLIff aif{df klg laZj cy{tGqdf ljljw lsl;dsf cf/f]x cj/f]xx? b]lvPsf 5g . rLg / cd]l/sf aLr b]lvPsf] cfly{sc;dembf/Lsf sf/0f ljZjel/ g} z+;osf] jftfj/0f k}bf ul/lbPsf] 5 . laleGg b]zx?sf aLrdf rln/x]sf] åGb / ;Defljt åGbsfsf/0fn] klg laZjsf] cfly{s a[l4nfO{ k|ToIf?kdf c;/ kfg]{ b]lvG5 . zlQm /fi6«x?sf] w'|jLs/0fn] t emg ;fgf / ul/j /fi6«x?nfO{ ;b}jc;'/lIft dxz'; ug{ afWo agfPsf] 5 . xfd|f] cy{tGqsf] 7'nf] lx:;f cfoftd'vL /x]sf] tYo oxf“x?nfO{ cjutg} 5, o;sf] 7'nf] lx:;fef/t / rLgn] cf]u6]sf 5g\ . rLg cfly{s?kdfg} ljZjsf] bf];|f] zlQmzfnL /fi6« alg;s]sf] / ef/t klg ;f]xL qmddf /x]sf] 5 . oL b'O{b]zn] cjnDag ug]{ Jofkfl/s /0fgLltn] klg ljZj cy{tGqdf k|ToIf tyf ck|ToIf ?kdf k|efj kfg]{ ub{5 .

v_ /fli6«o cy{tGq Mw]/} ;dosf] cGt/fnk kl5 b]zn] k"0f{ ax'dtLo ;/sf/ kfPsfn] o; ;/sf/;“u ;a} If]qsf] pRr ck]Iff /x]sf] 5 . a}+lsË If]qn] s]xL ;docl3 b]lv t/ntfsf] ;d:of ef]Ub} cfPsf] 5 . h;sf sf/0f cy{tGqsf] ult ;':t ag]sf] 5 . ;dli6ut cy{tGqsf] c;/af6 a}+lsË If]qklgc5'tf] /x]sf] 5}g . b]z ;+l3otfdf uPsf] / x/]s :yflgo lgsfodf a}+s tyf ljQLo ;+:yfsf] kx“'r k'lu;s]sf] cj:yfn] b]zsfx/]s uf“pnfO{ /fli6«o cy{tGq;“u k|ToIf?kdf hf]8\g ;Sg] cj:yf ag]sf] 5 . b]z}el/ ;~rf/sf] ;~hfn k'u]sf] 5 . b]zsf nueu ;a} uf“px?;8s ;~hfnsf] dfWodåf/f glhssf zx/x?;“u hf]l8Psf 5g\ . ;/sf/n] pko'Qm gLlt agfP/ nfu' ug{ ;s]sf] cj:yfdf ;a} ufp“x?cfly{s?kdf ;DkGg aGg ;Sb5g\ . ljutsf aif{x?df em} ;dLIff aif{df klg b]zsf] clwsf+z cfly{s ;'rsfÍx? ;sf/fTds /x]sfb]lvG5g\ .

;dLIff aif{df b]zsf] cfly{s a[låb/ cl3Nnf] aif{sf] ^=& k|ltztsf] t'ngfdf &=! k|ltzt /x]sf] cg'dfg ul/Psf] 5 . h;df s[lif, pBf]u/ ;]jf If]qsf] qmdzM %=)), *=@ / &=# k|ltzt a/fa/sf] of]ubfg /x]sf] 5 . To:t} cfoftsf] dfqf cl3Nnf] aif{sf] t'ngfdf !#=( k|ltztn]a9]/ ?= !$!* cj{ %$ s/f]8 k'u]sf] 5 eg] lgof{tsf] dfqf !(=$ k|ltztn] a9]/ ?=(& cj{ !! s/f]8 k'u]sf] 5 . h;sf sf/0f b]zsf] Jofkf/3f6f s/Lj ?= !#@! cj{ a/fa/ k'Ug uPsf] 5 . cl3Nnf] aif{ zf]wfgfGt/ l:ylt ?=(^ s/f]8n] artdf /x]sf]df ;dLIff aif{df ?= ^& cj{$) s/f]8n] 3f6fdf /x]sf] 5 .

lab]zL d'b|fsf] d'Vo ;|f]tsf] ?kdf /x]sf] lak|]if0f cfk|jfxdf !^=% k|ltzt a/fa/n] a[l4 eO{ ?= *&( cj{ @& s/f]8 k'u]sf] 5 . t/ o; cfly{saif{sf] z'?jftdf a}wflgs dfWodaf6 lab]z hfg] sfdbf/sf] ;+Vofdf sdL cfPsf] tYof+s phfu/ eP;“u} o; cfly{s aif{ lak|]if0fsf]cfk|jfxdf sdL cfpg ;Sg] cf+sng ug{ yflnPsf] 5 .

;dLIff aif{df a}+s tyf ljQLo ;+:yfsf] lgIf]k ;+sng / shf{ k|jfxdf qmdzM !* / !(=$ k|ltztn] a[l4 ePsf] 5 . t/ lgIf]ksf] ;+/rgfdfqmdzM art eGbf d'2tLsf] c+z a9\b} uO{/x]sf] b]lvG5 .

a}+s tyf ljQLo ;+:yfx?df /x]sf] lgIf]ksf] c+z -k|ltztdf_

ljutsf aif{x?df em} cfly{s aif{sf] cGTodf cToflws dfqfdf ;/sf/L vr{ u/L ;dLIff aif{df ?= !)^& cj{ ^& s/f]8 vr{ ePsf]5 . cl3Nnf] aif{sf] oxL cjwLdf ?= !)^^ cj{ !* s/f]8 vr{ ePsf] lyof] . /fh:j kl/rfng ;dLIff aif{df ?= *^% cj{ %% s/f]8 ePsf]lyof], hjls cl3Nnf] cfly{s aif{df o:tf] /sd ?= &@^ cj{ &@ s/f]8 ;+sng ul/Psf] lyof] .

b]zsf] cy{tGqsf] kl/;'rssf] ?kdf /x]sf] k“"hL ahf/sf] lqmofsnfkn] klg cfly{s cj:yfsf] k|ltlglwTj ug]{ ub{5 . ;dLIff aif{df g]K;];"rsfÍ cl3Nnf] cfly{s jif{sf] eGbf #=* k|ltztn] a[l4 eO{ !@%(=)) ljGb' sfod ePtfklg k“"hL ahf/n] nufgLstf{n] ;f]r] h:tf] ultlng g;s]sf] eGg] u'gf;f] /xg] u/]sf] 5 . a}+lsË / aLdf If]qsf] ar{:j /x]sf] k“"hL ahf/df cGo If]qsf] vf;} pkl:ylt /x]sf] b]lvb}g .bL3{sflng nufgLstf{x? eGbf klg cNksfnLg nufgLstf{x?n] k“"hL ahf/nfO{ 3r]6L /x]sf] b]lvG5 . a}+s tyf ljQLo ;+:yfx?n] k"“hL ahf/lgdf{0fsf nflu cem ;xh?kdf ;'ne Jofhb/df shf{sf] pknJwtf u/fpg ;s]sf] cj:yfdf of] rnfodfg /lx/xg] / nufgLstf{x?sf]

lgIf]k @)&@ @)&# @)&$ @)&% @)&^rNtL (=$ (=! *=& (=# (=&art $@=@ $#=# #%=$ #$=% #@=*d'4tL #)=@ #)=% $#=@ $$=* $^=#cGo !*=@ !&=! !@=& !!=# !!=@

c7f/f}+ jflif{s k|ltj]bg2

k|:t't ug]{ cg'dtL dfUb5f}+ .

s_ laZj cy{tGq Mcl3Nnf aif{x?em} ;dLIff aif{df klg laZj cy{tGqdf ljljw lsl;dsf cf/f]x cj/f]xx? b]lvPsf 5g . rLg / cd]l/sf aLr b]lvPsf] cfly{sc;dembf/Lsf sf/0f ljZjel/ g} z+;osf] jftfj/0f k}bf ul/lbPsf] 5 . laleGg b]zx?sf aLrdf rln/x]sf] åGb / ;Defljt åGbsfsf/0fn] klg laZjsf] cfly{s a[l4nfO{ k|ToIf?kdf c;/ kfg]{ b]lvG5 . zlQm /fi6«x?sf] w'|jLs/0fn] t emg ;fgf / ul/j /fi6«x?nfO{ ;b}jc;'/lIft dxz'; ug{ afWo agfPsf] 5 . xfd|f] cy{tGqsf] 7'nf] lx:;f cfoftd'vL /x]sf] tYo oxf“x?nfO{ cjutg} 5, o;sf] 7'nf] lx:;fef/t / rLgn] cf]u6]sf 5g\ . rLg cfly{s?kdfg} ljZjsf] bf];|f] zlQmzfnL /fi6« alg;s]sf] / ef/t klg ;f]xL qmddf /x]sf] 5 . oL b'O{b]zn] cjnDag ug]{ Jofkfl/s /0fgLltn] klg ljZj cy{tGqdf k|ToIf tyf ck|ToIf ?kdf k|efj kfg]{ ub{5 .

v_ /fli6«o cy{tGq Mw]/} ;dosf] cGt/fnk kl5 b]zn] k"0f{ ax'dtLo ;/sf/ kfPsfn] o; ;/sf/;“u ;a} If]qsf] pRr ck]Iff /x]sf] 5 . a}+lsË If]qn] s]xL ;docl3 b]lv t/ntfsf] ;d:of ef]Ub} cfPsf] 5 . h;sf sf/0f cy{tGqsf] ult ;':t ag]sf] 5 . ;dli6ut cy{tGqsf] c;/af6 a}+lsË If]qklgc5'tf] /x]sf] 5}g . b]z ;+l3otfdf uPsf] / x/]s :yflgo lgsfodf a}+s tyf ljQLo ;+:yfsf] kx“'r k'lu;s]sf] cj:yfn] b]zsfx/]s uf“pnfO{ /fli6«o cy{tGq;“u k|ToIf?kdf hf]8\g ;Sg] cj:yf ag]sf] 5 . b]z}el/ ;~rf/sf] ;~hfn k'u]sf] 5 . b]zsf nueu ;a} uf“px?;8s ;~hfnsf] dfWodåf/f glhssf zx/x?;“u hf]l8Psf 5g\ . ;/sf/n] pko'Qm gLlt agfP/ nfu' ug{ ;s]sf] cj:yfdf ;a} ufp“x?cfly{s?kdf ;DkGg aGg ;Sb5g\ . ljutsf aif{x?df em} ;dLIff aif{df klg b]zsf] clwsf+z cfly{s ;'rsfÍx? ;sf/fTds /x]sfb]lvG5g\ .

;dLIff aif{df b]zsf] cfly{s a[låb/ cl3Nnf] aif{sf] ^=& k|ltztsf] t'ngfdf &=! k|ltzt /x]sf] cg'dfg ul/Psf] 5 . h;df s[lif, pBf]u/ ;]jf If]qsf] qmdzM %=)), *=@ / &=# k|ltzt a/fa/sf] of]ubfg /x]sf] 5 . To:t} cfoftsf] dfqf cl3Nnf] aif{sf] t'ngfdf !#=( k|ltztn]a9]/ ?= !$!* cj{ %$ s/f]8 k'u]sf] 5 eg] lgof{tsf] dfqf !(=$ k|ltztn] a9]/ ?=(& cj{ !! s/f]8 k'u]sf] 5 . h;sf sf/0f b]zsf] Jofkf/3f6f s/Lj ?= !#@! cj{ a/fa/ k'Ug uPsf] 5 . cl3Nnf] aif{ zf]wfgfGt/ l:ylt ?=(^ s/f]8n] artdf /x]sf]df ;dLIff aif{df ?= ^& cj{$) s/f]8n] 3f6fdf /x]sf] 5 .

lab]zL d'b|fsf] d'Vo ;|f]tsf] ?kdf /x]sf] lak|]if0f cfk|jfxdf !^=% k|ltzt a/fa/n] a[l4 eO{ ?= *&( cj{ @& s/f]8 k'u]sf] 5 . t/ o; cfly{saif{sf] z'?jftdf a}wflgs dfWodaf6 lab]z hfg] sfdbf/sf] ;+Vofdf sdL cfPsf] tYof+s phfu/ eP;“u} o; cfly{s aif{ lak|]if0fsf]cfk|jfxdf sdL cfpg ;Sg] cf+sng ug{ yflnPsf] 5 .

;dLIff aif{df a}+s tyf ljQLo ;+:yfsf] lgIf]k ;+sng / shf{ k|jfxdf qmdzM !* / !(=$ k|ltztn] a[l4 ePsf] 5 . t/ lgIf]ksf] ;+/rgfdfqmdzM art eGbf d'2tLsf] c+z a9\b} uO{/x]sf] b]lvG5 .

a}+s tyf ljQLo ;+:yfx?df /x]sf] lgIf]ksf] c+z -k|ltztdf_

ljutsf aif{x?df em} cfly{s aif{sf] cGTodf cToflws dfqfdf ;/sf/L vr{ u/L ;dLIff aif{df ?= !)^& cj{ ^& s/f]8 vr{ ePsf]5 . cl3Nnf] aif{sf] oxL cjwLdf ?= !)^^ cj{ !* s/f]8 vr{ ePsf] lyof] . /fh:j kl/rfng ;dLIff aif{df ?= *^% cj{ %% s/f]8 ePsf]lyof], hjls cl3Nnf] cfly{s aif{df o:tf] /sd ?= &@^ cj{ &@ s/f]8 ;+sng ul/Psf] lyof] .

b]zsf] cy{tGqsf] kl/;'rssf] ?kdf /x]sf] k“"hL ahf/sf] lqmofsnfkn] klg cfly{s cj:yfsf] k|ltlglwTj ug]{ ub{5 . ;dLIff aif{df g]K;];"rsfÍ cl3Nnf] cfly{s jif{sf] eGbf #=* k|ltztn] a[l4 eO{ !@%(=)) ljGb' sfod ePtfklg k“"hL ahf/n] nufgLstf{n] ;f]r] h:tf] ultlng g;s]sf] eGg] u'gf;f] /xg] u/]sf] 5 . a}+lsË / aLdf If]qsf] ar{:j /x]sf] k“"hL ahf/df cGo If]qsf] vf;} pkl:ylt /x]sf] b]lvb}g .bL3{sflng nufgLstf{x? eGbf klg cNksfnLg nufgLstf{x?n] k“"hL ahf/nfO{ 3r]6L /x]sf] b]lvG5 . a}+s tyf ljQLo ;+:yfx?n] k"“hL ahf/lgdf{0fsf nflu cem ;xh?kdf ;'ne Jofhb/df shf{sf] pknJwtf u/fpg ;s]sf] cj:yfdf of] rnfodfg /lx/xg] / nufgLstf{x?sf]

lgIf]k @)&@ @)&# @)&$ @)&% @)&^rNtL (=$ (=! *=& (=# (=&art $@=@ $#=# #%=$ #$=% #@=*d'4tL #)=@ #)=% $#=@ $$=* $^=#cGo !*=@ !&=! !@=& !!=# !!=@

c7f/f}+ jflif{s k|ltj]bg 3

dgf]jn ;d]t pRr /xg] tYo tkm{ ;j} lgsfo ;hu x'g'kg]{ b]lvG5 . ;fy} k"“hL ahf/df sf/f]jf/ ug{sf nflu laB'lto dfWodnfO{k|jlns/0f ub}{ nluPsf]n] b]z}e/sf ;fgf7'nf nufgLstf{x?sf] kx'“r a9\b} uPsf] b]lvG5 .

u_ ljut aif {sf ] sf/f]af/sf] l;+xfnf]sgM

cfly{s aif{ @)&%.&^ sf] a}+ssf] ljQLo pknlJwx? lgDgfg';f/ /x]sf 5g M

;dLIff cjlwdf a}+ssf] s"n ;DklQdf !*=*$ k|ltztn] a[l4 ePsf] 5 eg] shf{ nufgLdf !*=$* k|ltzt / lgIf]k kl/rfngdf !%=%^k|ltztn] a[l4 ePsf] 5 . laBdfg t/ntf cefjsf] ;dodf of] a[l4 ;Gtf]ifk|b dfGg' kb{5 . ;f]xL cjlwdf a}+ssf] ;~rfng d'gfkmf / v'bd'gfkmfdf klg pT;fxk|b ?kn] qmdzM #)=@) / *$=$$ k|ltztn] a9f]Q/L ePsf] b]lvG5 .

3_ rfn ' cfly{s aif{sf] k|yd # dlxgfsf] k|utL M

Rffn' cfly{s aif{sf] # dlxgfdf lgIf]k / shf{ la:tf/df ;Gtf]ifhgs ?kdf a[l4 ePsf] 5 ;fy} cGo ;'rsfÍx?df klg ;'wf/sf nIf0fx?b]lvPsf 5g\ .

8=_ k|:tfljt nfef+z M;dLIff aif{sf] d'gfkmfaf6 a}+ssf ;Dk"0f{ z]o/wgLx?sf] rfxgf adf]lhd !^ k|ltzt af]gz z]o/ tyf ;f] df nfUg] s/ k|of]hgsf nflugub nfef+z k|bfg ug]{ k|:tfj o; ;ef ;dIf k]z u/]sf 5f}+ . h;sf sf/0f a}+ssf] k“"hL ;jn aGg uO{ Joj;fo la:tf/df ;xof]u k'Ughfg] / ;fgfltgf cj/f]wx?n] xfgL k'/\ofpg g;Sg] s'/fdf laZj:t x'g ;lsG5 .

r_ k'jf{wf/, pknJwL tyf efjL of]hgfx? M zfvf la:tf/ M a}+sn] cl3Nnf] aif{df em+} ;dLIff aif{df klg laleGg 7fp“df cfkm\gf] zfvf la:tf/ u/L a}+lsÍ kx'“r a9fPsf] 5 .;ft} k|b]zsf ^) j6f lhNnfdf !*( j6f zfvf sfof{no, @$ j6f lj:tfl/t sfp06/ / !%@ j6f Pl6Pd d]lzgx? ;~rfngdf /x]sf5g\ . h;dWo] g]kfn ;/sf/sf laleGg lgsfo, g]kfn ef/t l;dfgfdf /x]sf laleGg eG;f/ sfof{no, cfGtl/s /fh:j sfof{no, dfnkf]tsfof{no / lhNnf k|zf;g sfof{nox?df /x]sf 5g\ . o; cfly{s aif{df klg a}+sn] b]zsf laleGg efudf zfvf, sfp06/ / Pl6Pd d]lzg

/sd ?= nfvdf

jf;nft tkm{s"n ;DklQ !,#&*,*^# !,!^),@($ !*=*$r'Qmf k"“hL **,(@& *@,##( *=))hu]8f sf]if %$,@*) $#,#^# @%=!*s"n shf{ nufgL ()@,%)! &^!,&@) !*=$*cGo nufgL !$%,^%% *!,%@( &*=^^lgIf]k ;+sng !,!@#,(#$ (&@,%(& !%=%^Gffkmf gf]S;fg lx;fa tkm{v'b Jofh cfDbfgL $#,(*! @*,!*) %^=)&;+rfng d'gfkmf @@,&)& !&,$$) #)=@)v'b dgfkmf !&,*#^ (,^&) *$=$$cGo ljj/0fk|:tfljt Aff]gz z]o/ k|ltztdf !^ * !))=))lgis[o shf{ cg'kft k|ltztdf #=&^ #=(* -%=%#_k|lt z]o/ cfDbfgL -?=_ @!=)# !!=$) *$=$$k|lt z]o/ v'b ;DklQ -?=_ !^!=)$ !%@=^^ %=$(

cfiff9 d;fGt @)&^ljj/0f cfiff9 d;fGt @)&% kl/jt{g k|ltzt

qm=;+= ljj/0f @)&^ cfiff9 d;fGt @)&^ c;f]h d;fGt a[l4÷-sdL_ k|ltzt! s"n lgIf]k !,!@#,(#$ !,!$),&*# !=%)%@ s"n shf{ ()@,%)! (%&,*^^ ^=!#%# v'b d"gfkmf !&,*#^ ^,@*%$ lg:s[o shf{ k|ltzt #=&^ #=#@

/sd ?= nfvdf

c7f/f}+ jflif{s k|ltj]bg4

yk ub}{ hfg] of]hgf agfPsf] 5 .

;"rgf tyf k|ljlw M k|ljlwsf] ljsf;n] cGo If]q h:t} a}+lsË If]qnfO{ klg k|ljlwd}qL agfp“b} nu]sf] 5 eg] ;“u;“u} o;n] hf]lvdnfO{klg pRr /kdf a9fO{lbPsf] 5 . laZjsf a}+lsË If]qdf b}lgs h:tf] k|ljlw;“u ;DjlGwt s]xL g s]xL 36gfx? eO{/x]sf x'G5g\ . xfn cfP/g]kfndf klg o:tf 36gfx? 36\g yfn]sf 5g\ . log} s'/fx?nfO{ Xb+oud u/L a}+sn] cGt{/fli6«o :t/sf] a}+lsË ;km\6j]o/ -lkmgfsn_ k|of]udfNofpgsf nflu sfd z'? ul/;s]sf]df o;} cfly{s aif{ b]lv xfdLn] o; ;km\6j]o/nfO{ ;~rfngdf Nofpg] 5f}+ ;fy} a}+ssf cGo lgoldtsfo{x?nfO{ ;'/lIft ?kdf ;~rfng ug{sf nflu k|of]u eO{/x]sf cGo ;km\6j]o/x?nfO{ klg :t/f]GgtL ub}{ nlug] 5 .

5_ dfgj ;+zfwg Msd{rf/Lx? a}+ssf ;DklQ x'g\ eGg] dfGotfnfO{ a}+sn] ;b}j lz/f]wfo{ ug]{ u/]sf] 5 . o;} dfGotf cg'?k a}+sn] ;j} sd{rf/Lx?nfO{ Ifdtfclej[l4sf nflu ljljw lsl;dsf cfGtl/s, afx\o / cGt{/fli6«o :t/sf tflnd, ;]ldgf/ / uf]i7Lx?df ;xefuL x'g] cj;/ k|bfg ug]{u/]sf] 5 . ;dLIff aif{df a}+sn] cfkm\gf sd{rf/Lx?nfO{ @^^ j6f tflnd, uf]i7L / ;]ldgf/x?df ;xeflu u/fPsf] lyof] . h;dWo]cfGtl/s #@, afx\o @)^ / cGt{/fli6«o :t/sf @* j6f sfo{qmddf qmdzM !$$), *@@ / $* hgf ljleGg txsf sd{rf/Lx?sf] ;xeflutf/x]sf] lyof] . a}+ssf] sdnfbL l:yt ejgdf tflnd s]Gb|sf] :yfkgf u/L ;~rfngdf NofOPsf] 5 eg] k|b]z:t/df klg ;f]xL lsl;dsf;+/rgfx? tof/ u/L lgs6 eljiob]lvg} k|of]udf NofO{g] 5 . ;]jf ;'ljwfsf ;Gbe{df a}+ssf] d'gfkmf / ahf/sf] k|rng cg';f/sd{rf/Lx?nfO{ tna÷eQf÷;'ljwf k|bfg ul/b} cfPsf] 5 .

h_ cf}Bf]lus / Jofj;flos ;DaGw Ma}+sn] cfkm\gf] cf}Bf]lus / Joj;flos ;DaGwnfO{ /fli6«o / cGt/f{li6«o ?kdf laleGg tl/sfaf6 la:tf/ / k|a{4g ub}{ uPsf] 5 . g]kfnsflghL, /fli6«o / cGt/f{li6«o u}/ ;/sf/L Pj+ ;/sf/L lgsfox?;“u cfkm\gf] ;DaGwnfO{ k|uf9 agfp“b} nu]sf] 5 . cGt/f{li6«o ?kdf laleGga}+sx?;“u ;DaGw :yflkt u/L ljljw k|s[ltsf sfdx? eO{/x]sf] 5 eg] o; cfly{s aif{df ci6]«lnof, a]nfot, ef/t / dn]lzofdf cfkm\g}k|ltlgwL sfof{no vf]nL ;~rfngdf Nofpg] tof/L /x]sf] 5 . h;af6 a}+ssf] u/Ldf cem a9\g] laZjf; lnPsf 5f}+ .

em_ ;+:yfut ;fdflhs pQ/bfloTj MljZjJofkL ?kdf k|rngdf /x]sf] sdfO{sf] s]xL c+z ;dfhnfO{ lkmtf{ ug]{ dfGotf cg'?k a}+sn] laleGg lsl;dsf ;fdflhs sfo{x?dfnufgL ug]{ u/]sf] 5 . tL dWo] s]xL sfo{x? lgDg adf]lhd /x]sf 5g\ M g]kfn cf“vf c:ktfnnfO{ b]zsf u|fdL0f If]qsf czQm, u/Lj dflg;x?nfO{ cf“vfsf] Hof]lt kmsf{pg ul/g] ck|]zgsf nflu

?= % nfv k|bfg ul/Psf] 5 . g]kfnsf] h]7f] jL/ c:ktfnnfO{ la/fdLsf nflu k|of]u ul/g] !% j6f cfw'lgs a]8 k|bfg ul/Psf] 5 . afUn'Ë c:ktfnsf] xftf leq /fqLsflng ;dosf nflu pHofnf]sf] Joj:yf ug{ ;f]nf/ aQL h8fgsf nflu ?= % nfv k|bfg

ul/Psf] 5 . ;u/dfyf ;kmfO{ sfo{sf nflu ?= !) nfv k|bfg ul/Psf] 5 .oL nufot o:tf cGo w]/} sfo{x? b]zsf laleGg :yfgdf ul/Psf]df eljiodf klg o:tf sfo{x?nfO{ lg/Gt/tf lbOg]5 .

`_ ;+:yfut ;'zf;g Ma}+sn] ;+:yfut ;'zf;gnfO{ klxnf] k|fyldstfdf /fv]/ sfo{ ug]{ u/]sf] 5 . o;sf lglDt a}+sn] g]kfn /fi6« a}+sn] tf]s] adf]lhd laleGg;ldlt tyf pk;ldltx? u7g u/L a}+ssf lgoldt lqmofsnfkx?nfO{ glhsaf6 lgofnL hf]lvdx?nfO{ sd ug{ / u|fxs tyf z]o/wgLx?sf]lxtnfO{ ;jf]{k/L dfgL a}+snfO{ cufl8 a9fpg lgb]{zg ug]{ u/]sf] 5 .

cGTodf, a}+ssf] ljsf; / lj:tf/sf] nflu k|ToIf÷ck|ToIf ?kdf ;xof]u ug'{x'g] ;Dk"0f{ z]o/wgL dxfg'efjx?, u|fxsau{x?, g]kfn;/sf/sf laleGg lgsfox?, 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, n]vfk/LIfs,kqsf/au{ tyf sd{rf/Lau{nfO{ ;~rfns ;ldltsf] tkm{af6 xflb{s wGoafb 1fkg ug{ rfxG5f}+ .wGoafb .

;~rfns ;ldltsf] tkm{af6

/d]z l;+x v8sf b]jL k|sfz e§rg ;~rfns cWoIf

ldlt M @)&^.)&.!%

c7f/f}+ jflif{s k|ltj]bg 5

sDkgL P]g, @)^# sf] bkmf !)( pkbkmf $ cg';f/ ;~rfns ;ldltsf] k|ltj]bgs_ ljut aif{sf] sf/f]jf/sf] l;+xfjnf]sgM ;~rfns ;ldltsf] k|ltj]bgsf] a'“bf g+ æuÆ df pNn]v ul/Psf] .v_ /fli6«o tyf cGt{/fli6«o kl/l:yltaf6 sDkgLsf] sf/f]jf/nfO{ s'g} c;/ k/]sf] eP ;f] c;/M

;~rfns ;ldltsf] k|ltj]bgsf] a'“bf g+ æsÆ / ævÆ df pNn]v ul/Psf] .

u_ k|ltj]bg tof/ ePsf] ldlt;Dd rfn' aif{sf] pknlAw / eljiodf ug' {kg] { s'/fsf] ;DaGwdf ;~rfns ;ldltsf]wf/0ffM rfn' aif{sf] pknlAw ;~rfns ;ldltsf] k|ltj]bgsf] a'“bf g+ æ3Æ df / efjL sfo{qmd ;~rfns ;ldltsf] k|ltj]bgsf] a'“bfg+ ærÆ df pNn]v ul/Psf] .

3_ sDkgLsf] cf}Bf]lus jf Jofj;flos ;DaGwM ;~rfns ;ldltsf] k|ltj]bgsf] a'“bf g+ æhÆ df pNn]v ul/Psf] .ª_ ;~rfns ;ldltdf ePsf] x]/km]/ / ;f]sf] sf/0fM ;~rfns ;ldltdf s'g} x]/km]/ gePsf] .r_ sf/f]af/nfO{ c;/ kfg]{ d'Vo s'/fx? M

g]kfn ;/sf/ jf g]kfn /fi6« a}+sn] jfl0fHo a}+s ;DaGwL gLltdf kl/jt{g ubf{ x'g;Sg] ;+efljt hf]lvdx? .

b]zsf] cfly{s tyf /fhg}lts ptf/r9fjsf] sf/0fn] x'g ;Sg] hf]lvdx? .

ljb]zL ljlgdo sf/f]jf/ ubf{ ljlgdo b/df x'g] kl/jt{gaf6 x'g ;Sg] ;+efljt hf]lvdx? .

ljQLo ;+:yfx?aLr a9\g ;Sg] k|lt:kwf{sf] sf/0f x'g ;Sg] hf]lvdx? .

lgIf]k tyf shf{sf] Aofhb/df cfpg;Sg] kl/jt{gn] lgDTofpg] hf]lvdx? .

;~rfng hf]lvdsf sf/0fn] cfpg;Sg] ;d:ofx? .

k"“hL ahf/df cfpg ;Sg] kl/jt{gx? .

5_ n]vfk/LIF0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP ;f] pk/ ;~rfns ;ldltsf] k|lts[ofMcf=a= @)&%÷)&^ sf] n]vfkl/If0f k|ltj]bgdf ;fdfGo s}lkmot afx]s cGo gsf/fTds s'/fx? gePsf]n] ;fdfGo s}lkmotx?sf];'wf/sf] nflu cfjZos sbd rfln;lsPsf] .

h_ nfef+z af“8kmf“8 ug{ l;kmfl/; ul/Psf] /sd M cf=a= @)&%÷)&^ sf] cfiff9 d;fGtdf sfod /x]sf] r'Qmf k“"hLsf] !^ k|ltztn]x'g] /sd ?= !,$@,@*,@&,(%#÷– -?=Ps cj{ aofnL; s/f]8 c¶fO{; nfv ;QfO{; xhf/ gf} ;o qLkGg dfq_ a/fa/sf] jf]g; z]o// ;f] jfkt nfUg] s/ k|of]hgsf] nflu ?= &,$*,*%,^*@÷– -?=;ft s/f]8 c8\rfnL; nfv krf;L xhf/ 5 ;o aof;L dfq_ gubnfef+z l;kmfl/; ul/Psf] .

em_ 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]jfkt 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/jfkt /sd lkmtf{ u/]sf] eP ;f]sf] ljj/0f M To:tf] s'g} z]o/ hkmt ul/Psf] 5}g .

`_ ljut cfly{s aif{df sDkgL / o;sf] ;xfos sDkgLsf] sf/f]jf/sf] k|ult / ;f] cfly{s aif{sf] cGtdf /x]sf] l:yltsf]k'g/fjnf]sg M a}+ssf] ;xfos sDkgLsf] ?kdf k|e' Soflk6n lnld6]8 /x]sf] 5 / pQm sDkgLsf] r'Qmf k'“hLsf] %! k|ltzt z]o/df a}+sn] nufgL u/]sf] 5 . a}+s / o;sf] ;xfos sDkgLsf] sf/f]jf/sf] k|utL / ;f] cfly{s aif{sf] cGtdf /x]sf] :yLlt o;} ;fy;+nUg cf=a= @)&%÷)&^ sf] ljQLo ljj/0f, gfkmf gf]S;fg lx;fa / gub k|jfx ljj/0fn] k|i6 kfb{5 .

6_ sDkgL tyf o;sf] ;xfos sDkgLn] cfly{s aif{df ;DkGg u/]sf] k|d 'v sf/f ]jf/x? / ;f] cjwLdf sDkgLsf]sf/f]jf/df cfPsf] s'g} dxTjk'0f{ kl/jt{g M @)&^ cfiff9 d;fGtdf k|e' Soflk6n lnld6]8sf] gfddf o; a}+sdf /x]sf] vftfdf?= ^ s/f]8 $) nfv @ xhf/ lgIf]k /x]sf] lyof] . ;dLIff cjwLdf a}+sn] ;xfos sDkgLnfO{ ?= @# nfv ^& xhf/ Aofh e'QmfgLu/]sf] lyof] . a}+sn] k|e' Soflk6n lnld6]8nfO{ cfkm\gf] z]o/ /lhi6«f/sf] ?kdf lgo'Qm u/]sf] 5 . ;f] jfkt a}+sn] ;xfos sDkgLnfO{?= !& nfv *! xhf/ e'QmfgL u/]sf] 5 . ;xfos sDkgLn] a}+snfO{ cf=a= @)&%÷)&^ df 3/ ef8f jfkt ?= @& nfv ^$ xhf/e'QmfgL u/]sf] 5 . ;dLIff cjwLdf a}+s / ;xfos sDkgLsf] sf/f]jf/df cfPsf] kl/jt{g o;} ;fy ;+nUg jf;nft, gfkmf gf]S;fglx;fa / gub k|jfx ljj/0fn] k|i6 kfb{5 .

7_ ljut cfly{s aif{df sDkgLsf] cfwf/e't z]o/wgLx?n] sDkgLnfO{ pknAw u/fPsf] hfgsf/LM laut cfly{s aif{dfa}+ssf cfwf/e't z]o/wgLx?n] a}+snfO{ s'g} hfgsf/L pknAw u/fPsf 5}gg\ .

8_ ljut cfly{s aif{df sDkgLsf ;~rfns tyf kbflwsf/Lx?n] lnPsf] z]o/sf] :jfldTjsf] ljj/0F / sDkgLsf]

c7f/f}+ jflif{s k|ltj]bg4

yk ub}{ hfg] of]hgf agfPsf] 5 .

;"rgf tyf k|ljlw M k|ljlwsf] ljsf;n] cGo If]q h:t} a}+lsË If]qnfO{ klg k|ljlwd}qL agfp“b} nu]sf] 5 eg] ;“u;“u} o;n] hf]lvdnfO{klg pRr /kdf a9fO{lbPsf] 5 . laZjsf a}+lsË If]qdf b}lgs h:tf] k|ljlw;“u ;DjlGwt s]xL g s]xL 36gfx? eO{/x]sf x'G5g\ . xfn cfP/g]kfndf klg o:tf 36gfx? 36\g yfn]sf 5g\ . log} s'/fx?nfO{ Xb+oud u/L a}+sn] cGt{/fli6«o :t/sf] a}+lsË ;km\6j]o/ -lkmgfsn_ k|of]udfNofpgsf nflu sfd z'? ul/;s]sf]df o;} cfly{s aif{ b]lv xfdLn] o; ;km\6j]o/nfO{ ;~rfngdf Nofpg] 5f}+ ;fy} a}+ssf cGo lgoldtsfo{x?nfO{ ;'/lIft ?kdf ;~rfng ug{sf nflu k|of]u eO{/x]sf cGo ;km\6j]o/x?nfO{ klg :t/f]GgtL ub}{ nlug] 5 .

5_ dfgj ;+zfwg Msd{rf/Lx? a}+ssf ;DklQ x'g\ eGg] dfGotfnfO{ a}+sn] ;b}j lz/f]wfo{ ug]{ u/]sf] 5 . o;} dfGotf cg'?k a}+sn] ;j} sd{rf/Lx?nfO{ Ifdtfclej[l4sf nflu ljljw lsl;dsf cfGtl/s, afx\o / cGt{/fli6«o :t/sf tflnd, ;]ldgf/ / uf]i7Lx?df ;xefuL x'g] cj;/ k|bfg ug]{u/]sf] 5 . ;dLIff aif{df a}+sn] cfkm\gf sd{rf/Lx?nfO{ @^^ j6f tflnd, uf]i7L / ;]ldgf/x?df ;xeflu u/fPsf] lyof] . h;dWo]cfGtl/s #@, afx\o @)^ / cGt{/fli6«o :t/sf @* j6f sfo{qmddf qmdzM !$$), *@@ / $* hgf ljleGg txsf sd{rf/Lx?sf] ;xeflutf/x]sf] lyof] . a}+ssf] sdnfbL l:yt ejgdf tflnd s]Gb|sf] :yfkgf u/L ;~rfngdf NofOPsf] 5 eg] k|b]z:t/df klg ;f]xL lsl;dsf;+/rgfx? tof/ u/L lgs6 eljiob]lvg} k|of]udf NofO{g] 5 . ;]jf ;'ljwfsf ;Gbe{df a}+ssf] d'gfkmf / ahf/sf] k|rng cg';f/sd{rf/Lx?nfO{ tna÷eQf÷;'ljwf k|bfg ul/b} cfPsf] 5 .

h_ cf}Bf]lus / Jofj;flos ;DaGw Ma}+sn] cfkm\gf] cf}Bf]lus / Joj;flos ;DaGwnfO{ /fli6«o / cGt/f{li6«o ?kdf laleGg tl/sfaf6 la:tf/ / k|a{4g ub}{ uPsf] 5 . g]kfnsflghL, /fli6«o / cGt/f{li6«o u}/ ;/sf/L Pj+ ;/sf/L lgsfox?;“u cfkm\gf] ;DaGwnfO{ k|uf9 agfp“b} nu]sf] 5 . cGt/f{li6«o ?kdf laleGga}+sx?;“u ;DaGw :yflkt u/L ljljw k|s[ltsf sfdx? eO{/x]sf] 5 eg] o; cfly{s aif{df ci6]«lnof, a]nfot, ef/t / dn]lzofdf cfkm\g}k|ltlgwL sfof{no vf]nL ;~rfngdf Nofpg] tof/L /x]sf] 5 . h;af6 a}+ssf] u/Ldf cem a9\g] laZjf; lnPsf 5f}+ .

em_ ;+:yfut ;fdflhs pQ/bfloTj MljZjJofkL ?kdf k|rngdf /x]sf] sdfO{sf] s]xL c+z ;dfhnfO{ lkmtf{ ug]{ dfGotf cg'?k a}+sn] laleGg lsl;dsf ;fdflhs sfo{x?dfnufgL ug]{ u/]sf] 5 . tL dWo] s]xL sfo{x? lgDg adf]lhd /x]sf 5g\ M g]kfn cf“vf c:ktfnnfO{ b]zsf u|fdL0f If]qsf czQm, u/Lj dflg;x?nfO{ cf“vfsf] Hof]lt kmsf{pg ul/g] ck|]zgsf nflu

?= % nfv k|bfg ul/Psf] 5 . g]kfnsf] h]7f] jL/ c:ktfnnfO{ la/fdLsf nflu k|of]u ul/g] !% j6f cfw'lgs a]8 k|bfg ul/Psf] 5 . afUn'Ë c:ktfnsf] xftf leq /fqLsflng ;dosf nflu pHofnf]sf] Joj:yf ug{ ;f]nf/ aQL h8fgsf nflu ?= % nfv k|bfg

ul/Psf] 5 . ;u/dfyf ;kmfO{ sfo{sf nflu ?= !) nfv k|bfg ul/Psf] 5 .oL nufot o:tf cGo w]/} sfo{x? b]zsf laleGg :yfgdf ul/Psf]df eljiodf klg o:tf sfo{x?nfO{ lg/Gt/tf lbOg]5 .

`_ ;+:yfut ;'zf;g Ma}+sn] ;+:yfut ;'zf;gnfO{ klxnf] k|fyldstfdf /fv]/ sfo{ ug]{ u/]sf] 5 . o;sf lglDt a}+sn] g]kfn /fi6« a}+sn] tf]s] adf]lhd laleGg;ldlt tyf pk;ldltx? u7g u/L a}+ssf lgoldt lqmofsnfkx?nfO{ glhsaf6 lgofnL hf]lvdx?nfO{ sd ug{ / u|fxs tyf z]o/wgLx?sf]lxtnfO{ ;jf]{k/L dfgL a}+snfO{ cufl8 a9fpg lgb]{zg ug]{ u/]sf] 5 .

cGTodf, a}+ssf] ljsf; / lj:tf/sf] nflu k|ToIf÷ck|ToIf ?kdf ;xof]u ug'{x'g] ;Dk"0f{ z]o/wgL dxfg'efjx?, u|fxsau{x?, g]kfn;/sf/sf laleGg lgsfox?, 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, n]vfk/LIfs,kqsf/au{ tyf sd{rf/Lau{nfO{ ;~rfns ;ldltsf] tkm{af6 xflb{s wGoafb 1fkg ug{ rfxG5f}+ .wGoafb .

;~rfns ;ldltsf] tkm{af6

/d]z l;+x v8sf b]jL k|sfz e§rg ;~rfns cWoIf

ldlt M @)&^.)&.!%

c7f/f}+ jflif{s k|ltj]bg 5

sDkgL P]g, @)^# sf] bkmf !)( pkbkmf $ cg';f/ ;~rfns ;ldltsf] k|ltj]bgs_ ljut aif{sf] sf/f]jf/sf] l;+xfjnf]sgM ;~rfns ;ldltsf] k|ltj]bgsf] a'“bf g+ æuÆ df pNn]v ul/Psf] .v_ /fli6«o tyf cGt{/fli6«o kl/l:yltaf6 sDkgLsf] sf/f]jf/nfO{ s'g} c;/ k/]sf] eP ;f] c;/M

;~rfns ;ldltsf] k|ltj]bgsf] a'“bf g+ æsÆ / ævÆ df pNn]v ul/Psf] .

u_ k|ltj]bg tof/ ePsf] ldlt;Dd rfn' aif{sf] pknlAw / eljiodf ug' {kg] { s'/fsf] ;DaGwdf ;~rfns ;ldltsf]wf/0ffM rfn' aif{sf] pknlAw ;~rfns ;ldltsf] k|ltj]bgsf] a'“bf g+ æ3Æ df / efjL sfo{qmd ;~rfns ;ldltsf] k|ltj]bgsf] a'“bfg+ ærÆ df pNn]v ul/Psf] .

3_ sDkgLsf] cf}Bf]lus jf Jofj;flos ;DaGwM ;~rfns ;ldltsf] k|ltj]bgsf] a'“bf g+ æhÆ df pNn]v ul/Psf] .ª_ ;~rfns ;ldltdf ePsf] x]/km]/ / ;f]sf] sf/0fM ;~rfns ;ldltdf s'g} x]/km]/ gePsf] .r_ sf/f]af/nfO{ c;/ kfg]{ d'Vo s'/fx? M

g]kfn ;/sf/ jf g]kfn /fi6« a}+sn] jfl0fHo a}+s ;DaGwL gLltdf kl/jt{g ubf{ x'g;Sg] ;+efljt hf]lvdx? .

b]zsf] cfly{s tyf /fhg}lts ptf/r9fjsf] sf/0fn] x'g ;Sg] hf]lvdx? .

ljb]zL ljlgdo sf/f]jf/ ubf{ ljlgdo b/df x'g] kl/jt{gaf6 x'g ;Sg] ;+efljt hf]lvdx? .

ljQLo ;+:yfx?aLr a9\g ;Sg] k|lt:kwf{sf] sf/0f x'g ;Sg] hf]lvdx? .

lgIf]k tyf shf{sf] Aofhb/df cfpg;Sg] kl/jt{gn] lgDTofpg] hf]lvdx? .

;~rfng hf]lvdsf sf/0fn] cfpg;Sg] ;d:ofx? .

k"“hL ahf/df cfpg ;Sg] kl/jt{gx? .

5_ n]vfk/LIF0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP ;f] pk/ ;~rfns ;ldltsf] k|lts[ofMcf=a= @)&%÷)&^ sf] n]vfkl/If0f k|ltj]bgdf ;fdfGo s}lkmot afx]s cGo gsf/fTds s'/fx? gePsf]n] ;fdfGo s}lkmotx?sf];'wf/sf] nflu cfjZos sbd rfln;lsPsf] .

h_ nfef+z af“8kmf“8 ug{ l;kmfl/; ul/Psf] /sd M cf=a= @)&%÷)&^ sf] cfiff9 d;fGtdf sfod /x]sf] r'Qmf k“"hLsf] !^ k|ltztn]x'g] /sd ?= !,$@,@*,@&,(%#÷– -?=Ps cj{ aofnL; s/f]8 c¶fO{; nfv ;QfO{; xhf/ gf} ;o qLkGg dfq_ a/fa/sf] jf]g; z]o// ;f] jfkt nfUg] s/ k|of]hgsf] nflu ?= &,$*,*%,^*@÷– -?=;ft s/f]8 c8\rfnL; nfv krf;L xhf/ 5 ;o aof;L dfq_ gubnfef+z l;kmfl/; ul/Psf] .

em_ 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]jfkt 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/jfkt /sd lkmtf{ u/]sf] eP ;f]sf] ljj/0f M To:tf] s'g} z]o/ hkmt ul/Psf] 5}g .

`_ ljut cfly{s aif{df sDkgL / o;sf] ;xfos sDkgLsf] sf/f]jf/sf] k|ult / ;f] cfly{s aif{sf] cGtdf /x]sf] l:yltsf]k'g/fjnf]sg M a}+ssf] ;xfos sDkgLsf] ?kdf k|e' Soflk6n lnld6]8 /x]sf] 5 / pQm sDkgLsf] r'Qmf k'“hLsf] %! k|ltzt z]o/df a}+sn] nufgL u/]sf] 5 . a}+s / o;sf] ;xfos sDkgLsf] sf/f]jf/sf] k|utL / ;f] cfly{s aif{sf] cGtdf /x]sf] :yLlt o;} ;fy;+nUg cf=a= @)&%÷)&^ sf] ljQLo ljj/0f, gfkmf gf]S;fg lx;fa / gub k|jfx ljj/0fn] k|i6 kfb{5 .

6_ sDkgL tyf o;sf] ;xfos sDkgLn] cfly{s aif{df ;DkGg u/]sf] k|d 'v sf/f ]jf/x? / ;f] cjwLdf sDkgLsf]sf/f]jf/df cfPsf] s'g} dxTjk'0f{ kl/jt{g M @)&^ cfiff9 d;fGtdf k|e' Soflk6n lnld6]8sf] gfddf o; a}+sdf /x]sf] vftfdf?= ^ s/f]8 $) nfv @ xhf/ lgIf]k /x]sf] lyof] . ;dLIff cjwLdf a}+sn] ;xfos sDkgLnfO{ ?= @# nfv ^& xhf/ Aofh e'QmfgLu/]sf] lyof] . a}+sn] k|e' Soflk6n lnld6]8nfO{ cfkm\gf] z]o/ /lhi6«f/sf] ?kdf lgo'Qm u/]sf] 5 . ;f] jfkt a}+sn] ;xfos sDkgLnfO{?= !& nfv *! xhf/ e'QmfgL u/]sf] 5 . ;xfos sDkgLn] a}+snfO{ cf=a= @)&%÷)&^ df 3/ ef8f jfkt ?= @& nfv ^$ xhf/e'QmfgL u/]sf] 5 . ;dLIff cjwLdf a}+s / ;xfos sDkgLsf] sf/f]jf/df cfPsf] kl/jt{g o;} ;fy ;+nUg jf;nft, gfkmf gf]S;fglx;fa / gub k|jfx ljj/0fn] k|i6 kfb{5 .

7_ ljut cfly{s aif{df sDkgLsf] cfwf/e't z]o/wgLx?n] sDkgLnfO{ pknAw u/fPsf] hfgsf/LM laut cfly{s aif{dfa}+ssf cfwf/e't z]o/wgLx?n] a}+snfO{ s'g} hfgsf/L pknAw u/fPsf 5}gg\ .

8_ ljut cfly{s aif{df sDkgLsf ;~rfns tyf kbflwsf/Lx?n] lnPsf] z]o/sf] :jfldTjsf] ljj/0F / sDkgLsf]

c7f/f}+ jflif{s k|ltj]bg6

z]o/ sf/f]jf/df lghx? ;+nUg /x]sf] eP ;f] ;DaGwdf lghx?af6 sDkgLn] k|fKt u/]sf] hfgsf/LM a}+ssf ;~rfnstyf kbflwsf/Ln] lnPsf] z]o/sf] :jfldTjsf] ljj/0f lgDg adf]lhd /x]sf] 5 . z]o/ sf/f]jf/df lghx? ;+nUg ePsf] hfgsf/L;+:yfnfO{ k|fKt ePsf] 5}g .

9_ laut cfly{s aif{df sDkgL;“u ;DalGwt ;Demf}tfx?df s'g} ;~rfns tyf lghsf] glhssf] gft]bf/sf] JolQmut:jfy{sf] af/]df pknAw u/fO{Psf] hfgsf/Lsf] Aoxf]/fM To:tf] s'g} hfgsf/L pknAw gu/fOPsf] .

0f_ sDkgLn] cfkm\gf] z]o/ cfkm}n] vl/b u/]sf] eP To;/L cfkm\gf] z]o/ vl/b ug'{sf] sf/0f, To:tf] z]o/sf] ;+Vof / clÍtd'No tyf To;/L z]o/ vl/b u/]jfkt sDkgLn] e'QmfgL u/]sf] /sdM sDkgLn] cfkm\gf] z]o/ cf“km}n] vl/b gu/]sf] .

t_ cfGtl/s lgoGq0f k|0ffnL eP jf gePsf] / ePsf] eP ;f]sf] lj:t[t ljj/0fMa}+sn] g]kfn /fi6« a}+såf/f a}+s tyf ljQLo ;+:yfx?sf] nflu hf/L u/]sf] PsLs[t lgb]{lzsfsf] clwgdf /xL hf]lvd Aoj:yfkg ;ldlt,sd{rf/L ;]jf ;'ljwf ;ldlt, n]vfk/LIf0f ;ldlt / ;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldlt u7g u/]sf] 5 . o;sf ;fy} s'g} vf;k|of]hgsf nflu lglZrt ;do tf]sL u}/ sfo{sf/L ;~rfnssf] ;+of]hsTjdf pk–;ldlt u7g ug]{ u/]sf] 5 . oL ;ldltx?sf] a}7scfjlws?kdf a:g] u/]sf] 5 / lgb]{lzsfdf ePsf] Aoj:yf cg';f/ cf–cfkm\gf] sfd tyf lhDd]jf/L k'/f ug]{ u/]sf 5g\ .

laleGg :jLs[t cfGtl/s gLlt, sfo{ljlw tyf ;'zf;gsf] dfWodaf6 cfGtl/s lgoGq0f k|0ffnL dhj't u/fO{ k|efjsf/L 9+un] nfu"ul/Psf] 5 . o;/L :jLs[t gLlt, sfo{ljlw tyf ;'zf;g k|efjsf/L ?kdf kfngf eP÷gePsf] ;DaGwdf a}+ssf] cg'kfngf ljefu(Compliance Department) n] cg'udg ug]{ u/]sf] 5 . To;}u/L a}+ssf] ;~rfng ;DaGwL hf]lvd / shf{ ;DaGwL hf]lvd sdug{sf nflu k|d'v hf]lvd clws[t (Chief Risk Officer) sf] clwgdf /xg] u/L 5'§} hf]lvd ljefu (Risk Department) u7gul/Psf] 5, h;n] lgoldt?kdf a}}+ssf] ;~rfng tyf shf{ ;DaGwL hf]lvdx?sf] cg'udg ug]{ u/]sf] 5 . a}+ssf] cfGtl/sn]vfk/LIf0f ug]{ sfo{sf nflu 5'§} cfGtl/s n]vfk/LIf0f ljefu u7g u/L lgoldt ?kdf n]vfk/LIf0f u/fO/x]sf] hfgsf/L u/fp“b5f}+ .

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

l;=g+= Gffd kb z]o/ ;+Vof

! >L b]jL k|sfz e§rg cWoIf &,!((@ >L clDasf zdf{ nfld5fg] ;~rfns (,@%,(#^# >L k'ik axfb'/ k|wfg ;~rfns @,)*@$ >L /d]z l;+x v8\sf ;~rfns !&,^@%% >L z+s/ k|;fb sflnsf]6f -k|ltlgwL–g]kfn dlg /]ld6 k|f=ln=_ ;~rfns #,@!)^ >L c~h' clwsf/L -k|ltlgwL–O;LP; dlg 6«fG;km/ k|f=ln=_ ;~rfns #,@!)

ljj/0f /sdsd{rf/L vr{ -af]g; ;lxt_ ?= !,&$,&&,^),(%)÷–;+rfng vr{ ?= !,##,%*,$%,(%*÷–

hDdf ?= #,)*,#^,)^,()*÷–

b_ n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL, lghx?n] k|fKt u/]sf] kfl/>lds, eQf tyf ;'ljwf, ;f] ;ldltn] u/]sf]sfd sf/jfxLsf] ljj/0f / ;f] ;ldltn] s'g} ;'emfj lbPsf] eP ;f]sf ] ljj/0fMa}+ssf] n]vfk/LIf0f ;ldltdf u}/ sfo{sf/L ;~rfns >L /d]z l;+x v8\sf ;+of]hs, ;~rfns >L k'ik axfb'/ k|wfg ;b:o / a}+ssf]cfGtl/s n]vfk/LIf0f ljefu k|d'v >L ljj]s rGb| nD;fn kb]g ;b:o ;lrj /xg' ePsf] 5 . n]vfk/LIf0f ;ldltsf ;b:ox?dWo];+of]hs tyf ;~rfns ;b:onfO{ k|lt a}7s ?= !),)))÷– sf b/n] eQf k|bfg ug]{ ul/Psf] 5 .

n]vfk/LIf0f ;ldltn] a}+ssf] cfGtl/s lgoGq0f k|0ffnL tyf ;f] sf] k|efjsf/Ltf, lgod sfg"gsf] kfngf, ljQLo :yLlt tyf hf]lvdJoj:yfkg k|0ffnLsf] af/]df lgoldt?kdf ;dLIff u/L To;df s'g} ;'wf/ ug'{kg]{ ePdf Joj:yfkgnfO{ lgb]{zg tyf ;'emfj lbg'sf;fy} ;~rfns ;ldltnfO{ hfgsf/L k|bfg ug]{ u/]sf] 5, ;fy} cfGtl/s tyf jfx\o n]vfk/LIf0f k|ltj]bg / g]kfn /fi6« a}+ssf]lg/LIf0f k|ltj]bgdf lj:t[t cWoog, 5nkmn Pj+ ljZn]if0f u/L ;~rfns ;ldltnfO{ lgoldt ?kdf ;'emfj pknAwu/fpg] u/]sf] 5 .

c7f/f}+ jflif{s k|ltj]bg 7

sfo{sf/L txsf sd{rf/Lx?tnj÷eQf jfx]s sfo{sf/L k|d'v tyf cGo kbflwsf/Lx?nfO{ lgDg cg';f/sf] ;'ljwf k|bfg ul/Psf] 5 .c= k|d'v sfo{sf/L clws[tnfO{ O{Gwg / dd{t ;Def/ ;lxt ;jf/L ;fwg pknAw u/fO{Psf] 5 .cf= k|d'v sfo{sf/L clws[t nufot a}+ssf ;Dk'{0f sd{rf/Lx?nfO{ a}+ssf] lgodfg';f/ b'3{6gf aLdf, cf}ifwf]krf/ aLdfsf] Aoj:yf

ul/Psf] 5 . ;fy} lghsf cfl>t kl/jf/sf ;b:ox?sf] nflu ;d]t cf}ifwf]krf/ aLdfsf] Joj:yf ul/Psf] 5 .O= k|d'v sfo{sf/L clws[t nufot sfo{sf/L txsf ;Dk'0f{ clws[tx?nfO{ lgodfg';f/ df]jfOn kmf]gsf] e'QmfgL ug]{ Joj:yf

ul/Psf] 5 .

k_ z]o/wgLx?n] a'lemlng af“sL /x]sf] nfef+zsf] /sdM ?=#,)@,)%,*)(÷–

km_ bkmf !&% adf]lhd ;DklQ vl/b jf laqmL u/]sf] s'/fsf] ljj/0fM;dLIff cjwLdf bkmf !$! adf]lhd ;DklQ vl/b jf laqmL ul/Psf] 5}g .

a_ bkmf !&% adf]lhd ;Da4 sDkgLlar ePsf] sf/f]jf/sf] ljj/0fM o;} k|ltj]bgsf] bkmf æ6Æ df pNn]v ul/Psf] .

e_ o; P]g tyf k|rlnt sfg"g adf]lhd ;~rfns ;ldltsf] k|ltj]bgdf v'nfpg' kg]{ cGo s'g} s'/fM gePsf] .d_ cGo cfjZos s'/fx?M gePsf] .wGojfb .

;~rfns ;ldltsf] tkm{af6 /d]z l;+x v8sf b]jL k|sfz e§rg,

;~rfns cWoIf ldlt M @)&^.)&.!%

w_ ;~rfns, k|jGw ;~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] sDkgLnO{ s'g} /sd a'emfpg af“sL eP ;f] s'/fM gePsf] .

g_ ;~rfns, k|jGw ;~rfns, sfo{sf/L k|d'v tyf kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf ;'ljwfsf] /sd Ma}7sdf pkl:yt ePjfkt ;~rfns ;ldlt tyf cGo ;ldltsf ;b:ox?nfO{ k|bfg ul/Psf] a}7s eQf, sfo{sf/L k|d'v tyf cGoJoj:yfksLo kbflwsf/Lx?nfO{ e'Qmfg ul/Psf] kfl/>lds tyf eQf jfktsf] /sd b]xfo adf]lhd /x]sf] 5 .

c= ;~rfns ;ldltM;~rfns ;ldltsf] a}7s eQf jfkt cWoIfnfO{ ?= !@,)))÷– / ;~rfns ;b:ox?nfO{ ?= !),)))÷– k|bfg ug]{ ul/Psf] 5 .To;}u/L pk;ldltdf ;xefuL ;~rfns ;ldltsf ;b:ox?nfO{ ?= !),)))÷– sf b/n] a}7s eQf pknAw u/fpg] Aoj:yf ul/Psf]5 . o; afx]s ;~rfns ;ldltsf cWoIfnfO{ kqklqsf tyf 6]lnkmf]g vr{ jfkt k|lt dlxgf ?= !!,)))÷– / ;~rfns ;b:ox?nfO{?= !),)))÷– k|bfg ug]{ ul/Psf] 5 . ;dLIff cjwLdf ;~rfns ;ldltsf] cWoIf tyf ;~rfns ;b:ox?nfO{ a}7s eQf / kqklqsftyf 6]lnkmf]g vr{ jfkt ?= #) nfv *$ xhf/ k|bfg ul/Psf] 5 . ;dLIff cjwLdf ;~rfns ;ldlt / ;~rfns :t/sf cGo ;ldltx?sf]a}7s b]xfo adf]lhd a;]sf] 5 .

cf= sfo{sf/L k|d'v tyf cGo kbflwsf/Lx?M

qm=;+= ljj/0f a}7s ;+Vof! ;~RFfns ;ldlt #@@ hf]lvd Joj:yfkg ;ldlt *# n]vfk/LIf0f ;ldlt !$$ sd{rf/L ;]jf ;'ljwf ;ldlt !@% ;DklQ z'4Ls/0f ;ldlt $

qm=;+= ljj/0f k|d'v sfo{sf/L cGo kbflwsf/Lx?! tnj÷eQf !,*),&$ !,(*,))@ sd{rf/L af]g; @#,#^ !&,((# bz} tyf labf jfkt eQf @%,&* !%,)^

hDdf @,@(,*( @,#!,)%

/sd ?= xhf/df

c7f/f}+ jflif{s k|ltj]bg6

z]o/ sf/f]jf/df lghx? ;+nUg /x]sf] eP ;f] ;DaGwdf lghx?af6 sDkgLn] k|fKt u/]sf] hfgsf/LM a}+ssf ;~rfnstyf kbflwsf/Ln] lnPsf] z]o/sf] :jfldTjsf] ljj/0f lgDg adf]lhd /x]sf] 5 . z]o/ sf/f]jf/df lghx? ;+nUg ePsf] hfgsf/L;+:yfnfO{ k|fKt ePsf] 5}g .

9_ laut cfly{s aif{df sDkgL;“u ;DalGwt ;Demf}tfx?df s'g} ;~rfns tyf lghsf] glhssf] gft]bf/sf] JolQmut:jfy{sf] af/]df pknAw u/fO{Psf] hfgsf/Lsf] Aoxf]/fM To:tf] s'g} hfgsf/L pknAw gu/fOPsf] .

0f_ sDkgLn] cfkm\gf] z]o/ cfkm}n] vl/b u/]sf] eP To;/L cfkm\gf] z]o/ vl/b ug'{sf] sf/0f, To:tf] z]o/sf] ;+Vof / clÍtd'No tyf To;/L z]o/ vl/b u/]jfkt sDkgLn] e'QmfgL u/]sf] /sdM sDkgLn] cfkm\gf] z]o/ cf“km}n] vl/b gu/]sf] .

t_ cfGtl/s lgoGq0f k|0ffnL eP jf gePsf] / ePsf] eP ;f]sf] lj:t[t ljj/0fMa}+sn] g]kfn /fi6« a}+såf/f a}+s tyf ljQLo ;+:yfx?sf] nflu hf/L u/]sf] PsLs[t lgb]{lzsfsf] clwgdf /xL hf]lvd Aoj:yfkg ;ldlt,sd{rf/L ;]jf ;'ljwf ;ldlt, n]vfk/LIf0f ;ldlt / ;DklQ z'4Ls/0f lgjf/0f ;DaGwL ;ldlt u7g u/]sf] 5 . o;sf ;fy} s'g} vf;k|of]hgsf nflu lglZrt ;do tf]sL u}/ sfo{sf/L ;~rfnssf] ;+of]hsTjdf pk–;ldlt u7g ug]{ u/]sf] 5 . oL ;ldltx?sf] a}7scfjlws?kdf a:g] u/]sf] 5 / lgb]{lzsfdf ePsf] Aoj:yf cg';f/ cf–cfkm\gf] sfd tyf lhDd]jf/L k'/f ug]{ u/]sf 5g\ .

laleGg :jLs[t cfGtl/s gLlt, sfo{ljlw tyf ;'zf;gsf] dfWodaf6 cfGtl/s lgoGq0f k|0ffnL dhj't u/fO{ k|efjsf/L 9+un] nfu"ul/Psf] 5 . o;/L :jLs[t gLlt, sfo{ljlw tyf ;'zf;g k|efjsf/L ?kdf kfngf eP÷gePsf] ;DaGwdf a}+ssf] cg'kfngf ljefu(Compliance Department) n] cg'udg ug]{ u/]sf] 5 . To;}u/L a}+ssf] ;~rfng ;DaGwL hf]lvd / shf{ ;DaGwL hf]lvd sdug{sf nflu k|d'v hf]lvd clws[t (Chief Risk Officer) sf] clwgdf /xg] u/L 5'§} hf]lvd ljefu (Risk Department) u7gul/Psf] 5, h;n] lgoldt?kdf a}}+ssf] ;~rfng tyf shf{ ;DaGwL hf]lvdx?sf] cg'udg ug]{ u/]sf] 5 . a}+ssf] cfGtl/sn]vfk/LIf0f ug]{ sfo{sf nflu 5'§} cfGtl/s n]vfk/LIf0f ljefu u7g u/L lgoldt ?kdf n]vfk/LIf0f u/fO/x]sf] hfgsf/L u/fp“b5f}+ .

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

l;=g+= Gffd kb z]o/ ;+Vof

! >L b]jL k|sfz e§rg cWoIf &,!((@ >L clDasf zdf{ nfld5fg] ;~rfns (,@%,(#^# >L k'ik axfb'/ k|wfg ;~rfns @,)*@$ >L /d]z l;+x v8\sf ;~rfns !&,^@%% >L z+s/ k|;fb sflnsf]6f -k|ltlgwL–g]kfn dlg /]ld6 k|f=ln=_ ;~rfns #,@!)^ >L c~h' clwsf/L -k|ltlgwL–O;LP; dlg 6«fG;km/ k|f=ln=_ ;~rfns #,@!)

ljj/0f /sdsd{rf/L vr{ -af]g; ;lxt_ ?= !,&$,&&,^),(%)÷–;+rfng vr{ ?= !,##,%*,$%,(%*÷–

hDdf ?= #,)*,#^,)^,()*÷–

b_ n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL, lghx?n] k|fKt u/]sf] kfl/>lds, eQf tyf ;'ljwf, ;f] ;ldltn] u/]sf]sfd sf/jfxLsf] ljj/0f / ;f] ;ldltn] s'g} ;'emfj lbPsf] eP ;f]sf ] ljj/0fMa}+ssf] n]vfk/LIf0f ;ldltdf u}/ sfo{sf/L ;~rfns >L /d]z l;+x v8\sf ;+of]hs, ;~rfns >L k'ik axfb'/ k|wfg ;b:o / a}+ssf]cfGtl/s n]vfk/LIf0f ljefu k|d'v >L ljj]s rGb| nD;fn kb]g ;b:o ;lrj /xg' ePsf] 5 . n]vfk/LIf0f ;ldltsf ;b:ox?dWo];+of]hs tyf ;~rfns ;b:onfO{ k|lt a}7s ?= !),)))÷– sf b/n] eQf k|bfg ug]{ ul/Psf] 5 .

n]vfk/LIf0f ;ldltn] a}+ssf] cfGtl/s lgoGq0f k|0ffnL tyf ;f] sf] k|efjsf/Ltf, lgod sfg"gsf] kfngf, ljQLo :yLlt tyf hf]lvdJoj:yfkg k|0ffnLsf] af/]df lgoldt?kdf ;dLIff u/L To;df s'g} ;'wf/ ug'{kg]{ ePdf Joj:yfkgnfO{ lgb]{zg tyf ;'emfj lbg'sf;fy} ;~rfns ;ldltnfO{ hfgsf/L k|bfg ug]{ u/]sf] 5, ;fy} cfGtl/s tyf jfx\o n]vfk/LIf0f k|ltj]bg / g]kfn /fi6« a}+ssf]lg/LIf0f k|ltj]bgdf lj:t[t cWoog, 5nkmn Pj+ ljZn]if0f u/L ;~rfns ;ldltnfO{ lgoldt ?kdf ;'emfj pknAwu/fpg] u/]sf] 5 .

c7f/f}+ jflif{s k|ltj]bg 7

sfo{sf/L txsf sd{rf/Lx?tnj÷eQf jfx]s sfo{sf/L k|d'v tyf cGo kbflwsf/Lx?nfO{ lgDg cg';f/sf] ;'ljwf k|bfg ul/Psf] 5 .c= k|d'v sfo{sf/L clws[tnfO{ O{Gwg / dd{t ;Def/ ;lxt ;jf/L ;fwg pknAw u/fO{Psf] 5 .cf= k|d'v sfo{sf/L clws[t nufot a}+ssf ;Dk'{0f sd{rf/Lx?nfO{ a}+ssf] lgodfg';f/ b'3{6gf aLdf, cf}ifwf]krf/ aLdfsf] Aoj:yf

ul/Psf] 5 . ;fy} lghsf cfl>t kl/jf/sf ;b:ox?sf] nflu ;d]t cf}ifwf]krf/ aLdfsf] Joj:yf ul/Psf] 5 .O= k|d'v sfo{sf/L clws[t nufot sfo{sf/L txsf ;Dk'0f{ clws[tx?nfO{ lgodfg';f/ df]jfOn kmf]gsf] e'QmfgL ug]{ Joj:yf

ul/Psf] 5 .

k_ z]o/wgLx?n] a'lemlng af“sL /x]sf] nfef+zsf] /sdM ?=#,)@,)%,*)(÷–

km_ bkmf !&% adf]lhd ;DklQ vl/b jf laqmL u/]sf] s'/fsf] ljj/0fM;dLIff cjwLdf bkmf !$! adf]lhd ;DklQ vl/b jf laqmL ul/Psf] 5}g .

a_ bkmf !&% adf]lhd ;Da4 sDkgLlar ePsf] sf/f]jf/sf] ljj/0fM o;} k|ltj]bgsf] bkmf æ6Æ df pNn]v ul/Psf] .

e_ o; P]g tyf k|rlnt sfg"g adf]lhd ;~rfns ;ldltsf] k|ltj]bgdf v'nfpg' kg]{ cGo s'g} s'/fM gePsf] .d_ cGo cfjZos s'/fx?M gePsf] .wGojfb .

;~rfns ;ldltsf] tkm{af6 /d]z l;+x v8sf b]jL k|sfz e§rg,

;~rfns cWoIf ldlt M @)&^.)&.!%

w_ ;~rfns, k|jGw ;~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] sDkgLnO{ s'g} /sd a'emfpg af“sL eP ;f] s'/fM gePsf] .

g_ ;~rfns, k|jGw ;~rfns, sfo{sf/L k|d'v tyf kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf ;'ljwfsf] /sd Ma}7sdf pkl:yt ePjfkt ;~rfns ;ldlt tyf cGo ;ldltsf ;b:ox?nfO{ k|bfg ul/Psf] a}7s eQf, sfo{sf/L k|d'v tyf cGoJoj:yfksLo kbflwsf/Lx?nfO{ e'Qmfg ul/Psf] kfl/>lds tyf eQf jfktsf] /sd b]xfo adf]lhd /x]sf] 5 .

c= ;~rfns ;ldltM;~rfns ;ldltsf] a}7s eQf jfkt cWoIfnfO{ ?= !@,)))÷– / ;~rfns ;b:ox?nfO{ ?= !),)))÷– k|bfg ug]{ ul/Psf] 5 .To;}u/L pk;ldltdf ;xefuL ;~rfns ;ldltsf ;b:ox?nfO{ ?= !),)))÷– sf b/n] a}7s eQf pknAw u/fpg] Aoj:yf ul/Psf]5 . o; afx]s ;~rfns ;ldltsf cWoIfnfO{ kqklqsf tyf 6]lnkmf]g vr{ jfkt k|lt dlxgf ?= !!,)))÷– / ;~rfns ;b:ox?nfO{?= !),)))÷– k|bfg ug]{ ul/Psf] 5 . ;dLIff cjwLdf ;~rfns ;ldltsf] cWoIf tyf ;~rfns ;b:ox?nfO{ a}7s eQf / kqklqsftyf 6]lnkmf]g vr{ jfkt ?= #) nfv *$ xhf/ k|bfg ul/Psf] 5 . ;dLIff cjwLdf ;~rfns ;ldlt / ;~rfns :t/sf cGo ;ldltx?sf]a}7s b]xfo adf]lhd a;]sf] 5 .

cf= sfo{sf/L k|d'v tyf cGo kbflwsf/Lx?M

qm=;+= ljj/0f a}7s ;+Vof! ;~RFfns ;ldlt #@@ hf]lvd Joj:yfkg ;ldlt *# n]vfk/LIf0f ;ldlt !$$ sd{rf/L ;]jf ;'ljwf ;ldlt !@% ;DklQ z'4Ls/0f ;ldlt $

qm=;+= ljj/0f k|d'v sfo{sf/L cGo kbflwsf/Lx?! tnj÷eQf !,*),&$ !,(*,))@ sd{rf/L af]g; @#,#^ !&,((# bz} tyf labf jfkt eQf @%,&* !%,)^

hDdf @,@(,*( @,#!,)%

/sd ?= xhf/df

c7f/f}+ jflif{s k|ltj]bg8

lwtf]kq btf{ tyf lgisfzg lgodfjnL @)&# sf] cg";'rL !%-lgod @^ sf] pklgod -@_ ;+u ;DalGwt aflif{s k|ltj]bg_

!= ;~rfns ;ldltsf] k|ltj]bg Maflif{s k|ltj]bgdf ;+nUg ul/Psf] .

@ = n]vfk/LIfssf] k|ltj]bg Maflif{s k|ltj]bgdf ;+nUg ul/Psf] .

# = n]vfk/LIf0f ePsf] ljQLo ljj/0f Maflif{s k|ltj]bgdf ;+nUg ul/Psf] .

$ = sfg"gL sf/jfxL ;DaGwL ljj/0f M

s= q}dfl;s cjlwdf ;+ul7t ;+:yfn] jf ;+:yfsf] lj?4 s'g} d'2f bfo/ ePsf] eP Ma}+lsË Aoj;fo ;~rfngsf] bf}/fgdf x'g] shf{ c;'nL tyf s/ bfloTj ;DaGwL ;fdfGo k|s[ltsf d'2f afx]s cGo g/x]sf] .

v= ;+ul7t ;+:yfsf] ;+:yfks jf ;~rfnsn] ;+:yfks jf ;~rfnssf] lj?4df k|rlnt lgodsf] cj1f jf kmf}hbf/Lck/fw u/]sf] ;DaGwdf s'g} d'2f bfo/ u/]sf] jf ePsf] eP MplNnlvt k|s[ltsf s'g} d'2f /x]÷ePsf] hfgsf/L a}+snfO{ k|fKt gePsf] M

u= s'g} ;+:yfks jf ;~rfns lj?4 cly{s ck/fw u/]sf] ;DaGwdf s'g} d'2f bfo/ ePsf] eP MplNnlvt k|s[ltsf s'g} d'2f /x]÷ePsf] hfgsf/L a}+snfO{ k|fKt gePsf] M

% = ;+ul7t ;+:yfsf] z]o/ sf/f]jf/ tyf k|ultsf] ljZn]if0f M

s= lwtf]kq ahf/df ePsf] ;+ul7t ;+:yfsf] z]o/sf] sf/f]jf/ ;DaGwdf Joj:yfkgsf] wf/0ffM;+:yfsf] z]o/sf] sf/f]af/ ahf/sf] l;4fGt cg';f/ ;~rfng x'g] ePsf]n] o; ;DaGwdf Joj:yfkgsf] s'g} wf/0ff g/x]sf] .

v= ut aif{sf] k|To]s q}dfl;s cjlwdf ;+ul7t ;+:yfsf] z]o/sf] clwstd, Go'gtd / clGtd d'Nosf ;fy} s"nsf/f]jf/ z]o/ ;+Vof / sf/f]jf/ lbg .

k|yd q}df; -c;f]h d;fGt @)&%_ @%$ !&& @$! &,%*% ^@bf];|f] q}df; -kf}if d;fGt @)&%_ @%& @#* @$% *,))$ ^)t];|f] q}df; -r}q d;fGt @)&%_ @%! @)^ @$( &,)$# ^)rf}yf] q}df; -cfiff9 d;fGt @)&^_ @(* @%! @^^ !$,%^@ ^$

q}dfl;s -dlxgf_z]o/sf]clwstd

d'No

z]o/sf]Go"gtd

d'No

z]o/sf]clGtdd'No

s'nsf/f]af/

z]o/ ;+Vof

s'nsf/f]af/

lbg

6= ;d:of tyf r'gf}ltcfGtl/s ;d:of tyf r'gf}tLMs= zfvf ;~hfn a[l4 eP;“u} sf/f]a/df ePsf] a[l4n] ;~rfng hf]lvdnfO{ Aoj:yfkg ug'{ kg]{ r'gf}tL .v= a}+lsË If]qdf a9\bf] k|lt:kwf{sf] sf/0f Aofhb/ cGt/df sdL x'g' .u= ;~rfng vr{df ePsf] a[4LnfO{ sd ug'{ .3= sd{rf/L Aoj:yfkg .

afx\o ;d:of tyf r'gf}tLMs= nufgL of]Uo If]qsf] cefj .v= a}+lsË If]qdf a9\b} uO{/x]sf] k|lt:kwf{;“u} Joj;fo la:tf/ ug]{ r'gf}tL .

c7f/f}+ jflif{s k|ltj]bg8

lwtf]kq btf{ tyf lgisfzg lgodfjnL @)&# sf] cg";'rL !%-lgod @^ sf] pklgod -@_ ;+u ;DalGwt aflif{s k|ltj]bg_

!= ;~rfns ;ldltsf] k|ltj]bg Maflif{s k|ltj]bgdf ;+nUg ul/Psf] .

@ = n]vfk/LIfssf] k|ltj]bg Maflif{s k|ltj]bgdf ;+nUg ul/Psf] .

# = n]vfk/LIf0f ePsf] ljQLo ljj/0f Maflif{s k|ltj]bgdf ;+nUg ul/Psf] .

$ = sfg"gL sf/jfxL ;DaGwL ljj/0f M

s= q}dfl;s cjlwdf ;+ul7t ;+:yfn] jf ;+:yfsf] lj?4 s'g} d'2f bfo/ ePsf] eP Ma}+lsË Aoj;fo ;~rfngsf] bf}/fgdf x'g] shf{ c;'nL tyf s/ bfloTj ;DaGwL ;fdfGo k|s[ltsf d'2f afx]s cGo g/x]sf] .

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Notes to the Consolidated Financial StatementsFor the year ended 31st Ashadh, 2076

1. Reporting EntityPrabhu Bank Ltd. (“the Bank”) formerly known as KIST Bank Ltd. is a limited liability company incorporated andoperating in Nepal. The address of its registered office is G.P.O. Box 8975, Babarmahal, Kathmandu, Nepal. TheBank carries out commercial banking business in Nepal as class “A” financial institution under the Bank andFinancial Institution Act, 2063.The Bank is listed in Nepal Stock Exchange Limited.

Subsidiary:Prabhu Capital Limited (the Subsidiary) is the subsidiary company of the Bank. It was incorporated on October27, 2008 (Kartik 11, 2065) as public company. The Bank made an equity investment in Prabhu Capital on May 31,2017 (Jestha 17, 2074). The principal activities of the Subsidiary are to provide Merchant Banking Services. TheBank as on date holds 51% controlling interest in the Subsidiary.

The Bank and the Subsidiary are collectively referred to as “the Group”.

Besides, 100% subsidiary of the Bank has been registered for the brokerage services in the name of “PrabhuStock Market Limited”, on June 12, 2019 (Jestha 29, 2076). The subsidiary has not been consolidated due to thefact that the company has not obtained license yet and no investment has been made up to the reportingperiod.

The Bank has held equity shares in Prabhu Life Insurance Co. Ltd (14.20% of total paid up capital) and PrabhuInsurance Co. Ltd. (6.06% of total paid up Capital) as on reporting date. Bank has also sent representativedirector (non-executive) to the mentioned companies. These investment has been accounted for as per NFRS-9, since shareholding does not exceed 20% of total paid up capital; and hence, criteria for classification as“Investment in Associates” are not met.

2. Basis of Preparation2.1 Statement of ComplianceThe Financial Statements of the entity which comprises components mentioned above have been prepared incompliance with Nepal Financial Reporting Standards and Nepal Accounting Standards (hereafter referred asNFRS), laid down by the Institute of Chartered Accountants of Nepal and in compliance with the requirementsof the Companies Act ,2006.

For all periods up to and including the year ended 17th July 2016, the Entity prepared the financial statementsin accordance with the Nepal Accounting Standards which were effective prior to 17th July, 2016. These finan-cial statements for the year ended 16th July 2019 are the set of statements the Entity has prepared in accor-dance with NFRSs.

2.2 Reporting Period and Approval of Financial StatementsThe Bank follows the Nepalese financial year based on the Nepalese calendar. The corresponding dates for theEnglish calendar are as follows:

Relevant Financial Nepalese Calendar English CalendarStatement Date/ Period Date/ Period

Comparative SFP* Date 32 Ashadh 2075 16 July 2018Comparative reporting period 1 Shrawan 2074 - 32 Ashadh 2075 16 July 2017 - 16 July 2018NFRS SFP* Date 31 Ashadh 2076 16 July 2019NFRS reporting period 1 Shrawan 2075 - 31 Ashadh 2076 17 July 2018 - 16 July 2019

*SFP = Statement of Financial Position

c7f/f}+ jflif{s k|ltj]bg 21

These financial statements have been adopted by the Board of Directors on its meeting held on 4th October ,2019 and have been recommended for approval by shareholders in the Annual General Meeting.

2.3 Functional and Presentation CurrencyThe Financial Statements of Entity are presented in Nepalese Rupees (Rs.), which is the currency of theprimary economic environment in which the Entity operates. There was no change in Entity’s presenta-tion and functional currency during the year under review.

2.4 Use of Estimates, Assumptions and JudgmentsThe Bank, in order to comply with the financial reporting standards has made accounting judgements ashaving potentially material impact on the financial statement. Those judgements and their impact on thefinancial statement have been described herein. The management believes that the estimates used inthe preparation of the financial statement are prudent and reasonable. Actual results may differ from theestimates. Any revision to the accounting estimate is recognized prospectively in the current and futureperiod.

2.5 Changes in Accounting PoliciesThe Bank applies its accounting policies consistently from year to year except where deviations havebeen explicitly mandated by the applicable accounting standards.

2.6 New Standards in Issue but Not Yet EffectiveThere are no standards which have been issued but not yet effective up to the date of issuance of thefinancial statements.

2.7 New Standards and Interpretation not adoptedNFRS 1 First- time adoption of Nepal Accounting Standards allows first time adopters certain exemptionsfrom the retrospective application of certain NFRS. The Bank thus has taken the following exemptions onBusiness Combinations.

Not applied for subsidiaries, which are considered business for NFRS, or In interest in associates and joint ventures that occurred before 17th July 2016.

Use of this exemption means that the NAS carrying amounts of assets and liabilities, which are required tobe recognized under NFRS, is their deemed cost at the date of the acquisition. After the date of theacquisition, measurement is in accordance with NFRS. Assets and liabilities that do not qualify for recog-nition under NFRS are excluded from the opening NFRS statement of financial position.

2.8 DiscountingWhen the realization of assets and settlement of obligation is for more than one year, the Bank considersthe discounting of such assets and liabilities where the impact is material.

Discounting has been applied in case of measurement of prepaid expenses of staff loan. Employee ben-efits has been determined by considering discount rate as the average yield on government bonds issuedduring the period having maturity of five years or more. For the calculation of prepaid employee expen-diture on subsidized loans discount rate as the average yield on government bonds issued during theperiod having maturity of five years or more plus premium of one percent has been used.

3. Significant Accounting PoliciesThe principal accounting policies applied by the Bank in the preparation of these financial statements arepresented below. These policies have been consistently applied to all the years presented unless stated other-wise.

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These financial statements have been adopted by the Board of Directors on its meeting held on 4th October ,2019 and have been recommended for approval by shareholders in the Annual General Meeting.

2.3 Functional and Presentation CurrencyThe Financial Statements of Entity are presented in Nepalese Rupees (Rs.), which is the currency of theprimary economic environment in which the Entity operates. There was no change in Entity’s presenta-tion and functional currency during the year under review.

2.4 Use of Estimates, Assumptions and JudgmentsThe Bank, in order to comply with the financial reporting standards has made accounting judgements ashaving potentially material impact on the financial statement. Those judgements and their impact on thefinancial statement have been described herein. The management believes that the estimates used inthe preparation of the financial statement are prudent and reasonable. Actual results may differ from theestimates. Any revision to the accounting estimate is recognized prospectively in the current and futureperiod.

2.5 Changes in Accounting PoliciesThe Bank applies its accounting policies consistently from year to year except where deviations havebeen explicitly mandated by the applicable accounting standards.

2.6 New Standards in Issue but Not Yet EffectiveThere are no standards which have been issued but not yet effective up to the date of issuance of thefinancial statements.

2.7 New Standards and Interpretation not adoptedNFRS 1 First- time adoption of Nepal Accounting Standards allows first time adopters certain exemptionsfrom the retrospective application of certain NFRS. The Bank thus has taken the following exemptions onBusiness Combinations.

Not applied for subsidiaries, which are considered business for NFRS, or In interest in associates and joint ventures that occurred before 17th July 2016.

Use of this exemption means that the NAS carrying amounts of assets and liabilities, which are required tobe recognized under NFRS, is their deemed cost at the date of the acquisition. After the date of theacquisition, measurement is in accordance with NFRS. Assets and liabilities that do not qualify for recog-nition under NFRS are excluded from the opening NFRS statement of financial position.

2.8 DiscountingWhen the realization of assets and settlement of obligation is for more than one year, the Bank considersthe discounting of such assets and liabilities where the impact is material.

Discounting has been applied in case of measurement of prepaid expenses of staff loan. Employee ben-efits has been determined by considering discount rate as the average yield on government bonds issuedduring the period having maturity of five years or more. For the calculation of prepaid employee expen-diture on subsidized loans discount rate as the average yield on government bonds issued during theperiod having maturity of five years or more plus premium of one percent has been used.

3. Significant Accounting PoliciesThe principal accounting policies applied by the Bank in the preparation of these financial statements arepresented below. These policies have been consistently applied to all the years presented unless stated other-wise.

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3.1 Basis of MeasurementThe Financial Statements of Entity have been prepared on the historical cost basis, except for the follow-ing material items in the Statement of Financial Position:

Financial assets, held for trading are recorded in the statement of financial position at fair value andthe changes in the value have been routed through profit or loss statement.

Available for sale investments (quoted) are measured at fair value.

Liabilities for defined benefit obligations and staff loans provided at subsidized interest rates asper Employee Bylaws of the Bank are recognized at the present value of the defined benefit obligation less the fair value of the plan assets.

3.2 Basis of Consolidationa. Business Combinations

For the purpose of business combination, acquisition method has been adopted as prescribed by theNFRS 3 - “Business Combination”. The cost of an acquisition has been measured as the differencebetween the fair value of the assets obtained and the fair value of purchase consideration paid. Theexcess of the purchase consideration paid over the fair value of the asset has been recognized asgoodwill. The excess of the fair value of the asset obtained and the purchase consideration paid hasbeen recognized as gain on business purchase and credit to profit and loss immediately. The bank hasheld investment on Prabhu Capital Limited from 31st May as subsidiary.

b. Non-Controlling Interest (NCI)Non-controlling interests are measured at fair value of the proportionate share of the asset of thesubsidiary at the date of acquisition. After the date of acquisition the share of the income has beenappropriately adjusted to the NCI.

c. SubsidiariesThe bank recognizes an entity in which it has a controlling power as its subsidiary, Control is defined asthe ability to affect the returns over the investee, has rights to variable returns from its involvement inthe entity. The bank consolidates such entity in the preparation of the financial statement from thedate when it starts exercising power over the entity and ceases the consolidation from the date thepower over the investee ceases.

d. Loss of ControlWhen the Bank loses control over a Subsidiary, it derecognizes the assets and liabilities of the formersubsidiary from the consolidated statement of financial position. The Bank recognizes any investmentretained in the former subsidiary at its fair value when control is lost and subsequently accounts for itand for any amounts owed by or to the former subsidiary in accordance with relevant NFRSs. That fairvalue shall be regarded as the fair value on initial recognition of a financial asset in accordance withrelevant NFRS or, when appropriate, the cost on initial recognition of an investment in an associate orjoint venture. The Bank recognizes the gain or loss associated with the loss of control attributable to theformer controlling interest.

e. Special Purpose Entity (SPE)Special purpose entity is a legal entity (usually a limited company of some type or, sometimes, a limitedpartnership) created to fulfil narrow, specific or temporary objectives. SPEs are typically used by com-panies to isolate the firm from financial risk.

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The Bank does not have any special purpose entity as of now. f. Transaction Elimination on Consolidation

Bank eliminates all the intercompany transactions, income and expenses while preparing consolidatedfinancial statements as per NFRS 10 “Consolidated Financial Statement”.

3.3 Cash and Cash EquivalentCash and cash equivalents includes cash in hand, deposits held at call with banks and other short-terminvestments in an active market with original maturities of three months or less and bank overdrafts.

Details of Cash and Cash Equivalents are presented under Schedule No. 4.1.

3.4 Financial Assets and Financial LiabilitiesRecognitionThe entity recognizes financial assets and financial liabilities on the date it becomes party to the contrac-tual agreement (trade date) and recognizes changes in fair value of the financial assets or financial liabili-ties from that date.

Classification & MeasurementFinancial Assets are classified mainly under amortized cost, fair value through profit or loss and fair valuethrough OCI. Financial Liabilities are classified at amortized cost or fair value through profit or loss.

The basic concept for the categorization of these assets depends upon their characteristics of business modeland contractual cash flow model. Business model characteristics are whether the asset has been held to gaintrading benefits or it has been held to collect contractual cash flow. Similarly, contractual cash flow characteris-tics determine whether the cash flow from the asset is solely the repayment of principal and interest or not.Principal represents the fair value of the instrument at the time of initial recognition while interest representsthe time value of money and credit risk associated with the compensation.

1. Fair Value Through Profit or Loss:Assets are categorized as fair through profit or loss if the asset has been held in-order to obtain tradinggain rather than to obtain contractual cash flows.

An asset can be recognized under this category if the bank has made an irrevocable decision to categorizean asset under this category in order to avoid accounting mismatch.

2. At amortized Cost:Assets are categorized under this category if the business model is to obtain the contractual cash flowfrom the assets and the contractual cash flow is the solely repayment of principal and interest

3. Fair Value Through OCI:Assets are categorized under this category if the business model is to obtain the contractual cash flowfrom the assets but the contractual cash flow isn’t solely repayment of principal and interest.

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Financial Liabilities:

Classification of financial liabilities1. Financial liabilities at fair value through profit or loss:

These include financial liabilities that the entity either has incurred for trading purposes or otherwise haselected to classify into this category. Derivative liabilities are always treated as held for trading unlessthey are designated and effective hedging instruments. The designation of hedging instruments is dis-cussed later in this chapter.

2. Financial Liabilities at Amortized cost:It is the default category for financial liabilities that do not meet the definition of financial liabilities at fairvalue through profit or loss. All financial liabilities will fall into this category. Examples of financial liabili-ties that generally would be classified in this category are account payables, note payables, issued debtinstruments, and deposits from customers.

De-recognitionFinancial Assets are derecognized when the rights to receive cash flows from the investments have expired or theFund has transferred substantially all risks and rewards of ownership.

Financial liabilities at fair value through profit or loss are derecognized when the obligation specified in the con-tract is discharged or expired.

Realized gains and realized losses on de-recognition are determined using the weighted average method and areincluded in the profit or loss in the period in which they arise as gain on sale of securities. The realized gain is thedifference between an instrument’s weighted average cost and disposal amount.

Determination of Fair Value‘Fair value’ is the price that would be received to sell an asset or paid to transfer a liability in an orderly transactionbetween market participants at the measurement date in the principal or, in its absence, the most advantageousmarket to which the Entity has access at that date. The fair value of a liability reflects its non-performance risk. Fairvalue also represents the value of a company’s assets and liabilities when a subsidiary company’s financial state-ments are consolidated with a parent company.

Valuation hierarchyFor all financial instruments where fair values are determined by referring to externally quoted prices or observ-able pricing inputs to models, independent price determination or validation is obtained. In an inactive market,direct observation of a traded price may not be possible. In these circumstances, the Bank uses alternative marketinformation to validate the financial instrument’s fair value, with greater weight given to information that isconsidered to be more relevant and reliable.

Level 1 fair value measurements are those derived from unadjusted quoted prices in active markets for identicalassets or liabilities.

Level 2 valuations are those with quoted prices for similar instruments in active markets or quoted prices foridentical or similar instruments in inactive markets and financial instruments valued using models where all signifi-cant inputs are observable.

Level 3 portfolios are those where at least one input, which could have a significant effect on the instrument’svaluation, is not based on observable market data.

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ImpairmentAt each reporting date, the Entity assesses whether there is objective evidence that financial assets not carried atfair value through profit or loss are impaired. A financial asset or a group of financial assets is impaired whenobjective evidence demonstrates that a loss event has occurred after the initial recognition of the asset(s) and thatthe loss event has an impact on the future cash flows of the asset(s) that can be estimated reliably.

Objective evidence that financial assets are impaired includes:

significant financial difficulty of the borrower or issuer; default or delinquency by a borrower; the restructuring of a loan or advance by the Entity on terms that the Entity would not consider otherwise; indications that a borrower or issuer will enter bankruptcy; the disappearance of an active market for a security; or Observable data relating to a group of assets such as adverse changes in the payment status of borrowers or

issuers in the group, or economic conditions that correlate with defaults in the group.

In addition, for an investment in an equity security, a significant or prolonged decline in its fair value below its costis objective evidence of impairment. The Entity considers evidence of impairment for loans and advances and heldto - maturity investment securities at both a specific asset and a collective level. All individually significant loansand receivables and held-to-maturity investment securities are assessed for specific impairment.

Impairment losses on assets measured at amortized cost are calculated as the difference between the carryingamount and the present value of estimated future cash flows discounted at the asset’s original effective interestrate.

If the terms of a financial asset are renegotiated or modified or an existing financial asset is replaced with a newone due to financial difficulties of the borrower, then an assessment is made of whether the financial asset shouldbe derecognized. If the cash flows of the renegotiated asset are substantially different, then the contractual rightsto cash flows from the original financial asset are deemed to have expired. In this case, the original financial assetis derecognized and the new financial asset is recognized at fair value. The impairment loss before an expectedrestructuring is measured as follows:

If the expected restructuring will not result in de-recognition of the existing asset, then the estimated cashflows arising from the modified financial asset are included in the measurement of the existing asset based ontheir expected timing and amounts discounted at the original effective interest rate of the existing financialasset.

If the expected restructuring will result in de-recognition of the existing asset, then the expected fair valueof the new asset is treated as the final cash flow from the existing financial asset at the time of its de-recogni-tion. This amount is discounted from the expected date of de-recognition to the reporting date using theoriginal effective interest rate of the existing financial asset.

Impairment losses are recognized in profit or loss and reflected in an allowance account against loans and receiv-ables or held-to-maturity investment securities. If an event occurring after the impairment was recognized causesthe amount of impairment loss to decrease, then the decrease in impairment loss is reversed through profit or loss.

Impairment losses on available-for-sale investment securities are recognized by reclassifying the losses accumu-lated in the fair value reserve in equity to profit or loss. The cumulative loss that is reclassified from equity to profitor loss is the difference between the acquisition cost, net of any principal repayment and amortization, and thecurrent fair value, less any impairment loss recognised previously in profit or loss. Changes in impairment attribut-

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Financial Liabilities:

Classification of financial liabilities1. Financial liabilities at fair value through profit or loss:

These include financial liabilities that the entity either has incurred for trading purposes or otherwise haselected to classify into this category. Derivative liabilities are always treated as held for trading unlessthey are designated and effective hedging instruments. The designation of hedging instruments is dis-cussed later in this chapter.

2. Financial Liabilities at Amortized cost:It is the default category for financial liabilities that do not meet the definition of financial liabilities at fairvalue through profit or loss. All financial liabilities will fall into this category. Examples of financial liabili-ties that generally would be classified in this category are account payables, note payables, issued debtinstruments, and deposits from customers.

De-recognitionFinancial Assets are derecognized when the rights to receive cash flows from the investments have expired or theFund has transferred substantially all risks and rewards of ownership.

Financial liabilities at fair value through profit or loss are derecognized when the obligation specified in the con-tract is discharged or expired.

Realized gains and realized losses on de-recognition are determined using the weighted average method and areincluded in the profit or loss in the period in which they arise as gain on sale of securities. The realized gain is thedifference between an instrument’s weighted average cost and disposal amount.

Determination of Fair Value‘Fair value’ is the price that would be received to sell an asset or paid to transfer a liability in an orderly transactionbetween market participants at the measurement date in the principal or, in its absence, the most advantageousmarket to which the Entity has access at that date. The fair value of a liability reflects its non-performance risk. Fairvalue also represents the value of a company’s assets and liabilities when a subsidiary company’s financial state-ments are consolidated with a parent company.

Valuation hierarchyFor all financial instruments where fair values are determined by referring to externally quoted prices or observ-able pricing inputs to models, independent price determination or validation is obtained. In an inactive market,direct observation of a traded price may not be possible. In these circumstances, the Bank uses alternative marketinformation to validate the financial instrument’s fair value, with greater weight given to information that isconsidered to be more relevant and reliable.

Level 1 fair value measurements are those derived from unadjusted quoted prices in active markets for identicalassets or liabilities.

Level 2 valuations are those with quoted prices for similar instruments in active markets or quoted prices foridentical or similar instruments in inactive markets and financial instruments valued using models where all signifi-cant inputs are observable.

Level 3 portfolios are those where at least one input, which could have a significant effect on the instrument’svaluation, is not based on observable market data.

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ImpairmentAt each reporting date, the Entity assesses whether there is objective evidence that financial assets not carried atfair value through profit or loss are impaired. A financial asset or a group of financial assets is impaired whenobjective evidence demonstrates that a loss event has occurred after the initial recognition of the asset(s) and thatthe loss event has an impact on the future cash flows of the asset(s) that can be estimated reliably.

Objective evidence that financial assets are impaired includes:

significant financial difficulty of the borrower or issuer; default or delinquency by a borrower; the restructuring of a loan or advance by the Entity on terms that the Entity would not consider otherwise; indications that a borrower or issuer will enter bankruptcy; the disappearance of an active market for a security; or Observable data relating to a group of assets such as adverse changes in the payment status of borrowers or

issuers in the group, or economic conditions that correlate with defaults in the group.

In addition, for an investment in an equity security, a significant or prolonged decline in its fair value below its costis objective evidence of impairment. The Entity considers evidence of impairment for loans and advances and heldto - maturity investment securities at both a specific asset and a collective level. All individually significant loansand receivables and held-to-maturity investment securities are assessed for specific impairment.

Impairment losses on assets measured at amortized cost are calculated as the difference between the carryingamount and the present value of estimated future cash flows discounted at the asset’s original effective interestrate.

If the terms of a financial asset are renegotiated or modified or an existing financial asset is replaced with a newone due to financial difficulties of the borrower, then an assessment is made of whether the financial asset shouldbe derecognized. If the cash flows of the renegotiated asset are substantially different, then the contractual rightsto cash flows from the original financial asset are deemed to have expired. In this case, the original financial assetis derecognized and the new financial asset is recognized at fair value. The impairment loss before an expectedrestructuring is measured as follows:

If the expected restructuring will not result in de-recognition of the existing asset, then the estimated cashflows arising from the modified financial asset are included in the measurement of the existing asset based ontheir expected timing and amounts discounted at the original effective interest rate of the existing financialasset.

If the expected restructuring will result in de-recognition of the existing asset, then the expected fair valueof the new asset is treated as the final cash flow from the existing financial asset at the time of its de-recogni-tion. This amount is discounted from the expected date of de-recognition to the reporting date using theoriginal effective interest rate of the existing financial asset.

Impairment losses are recognized in profit or loss and reflected in an allowance account against loans and receiv-ables or held-to-maturity investment securities. If an event occurring after the impairment was recognized causesthe amount of impairment loss to decrease, then the decrease in impairment loss is reversed through profit or loss.

Impairment losses on available-for-sale investment securities are recognized by reclassifying the losses accumu-lated in the fair value reserve in equity to profit or loss. The cumulative loss that is reclassified from equity to profitor loss is the difference between the acquisition cost, net of any principal repayment and amortization, and thecurrent fair value, less any impairment loss recognised previously in profit or loss. Changes in impairment attribut-

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able to application of the effective interest method are reflected as a component of interest income.

If, in a subsequent period, the fair value of an impaired available-for-sale debt security increases and the increasecan be related objectively to an event occurring after the impairment loss was recognized, then the impairmentloss is reversed through profit or loss; otherwise, any increase in fair value is recognized through OCI. Any subse-quent recovery in the fair value of an impaired available-for-sale equity security is always recognized in OCI.

As per carve out issued by ICAN, higher of the loan loss provision to be maintained as per NRB Directives orImpairment calculated as per NFRS should be presented in financial statements. Hence, LLP as per NRB Directiveshas been presented in the financial statements.

3.5 Trading AssetsTrading Assets are those assets which are held for the purpose of selling or repurchasing in the near termor if on initial recognition is part of a portfolio of identifiable investments that are managed together andfor which there is evidence of a recent actual pattern of short-term profit taking. It includes non-deriva-tive financial assets.

The bank currently doesn't hold any asset to be classified as trading assets.

3.6 Derivative Assets and Derivative LiabilitiesDerivative assets and liabilities (herein referred to as instrument) is a contract whose value changes tothe change in agreed-upon underlying financial asset/liability which requires no initial net investmentand is settled at future date. Derivative instruments includes transactions like interest rate swap, cur-rency 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 subse-quently re-measured to fair value at each reporting date.

Details of Derivative assets and liabilities are presented under Schedule No. 4.4 and 4.19 respectively.

3.7 Property & EquipmentProperty, plant and equipment are tangible items that are held for use in the production or supply ofgoods or services or for administrative purposes and are expected to be used during more than oneperiod.

Recognition and MeasurementAs per NAS 16 - "Property plant and equipment", Items of property, plant and equipment are measured at cost lessaccumulated depreciation and any accumulated impairment losses

Purchased software that is integral to the functionality of the related equipment is capitalized as part of thatequipment.

Particulars 2075 2076LLP as per NRB 2,645,652,761 3,015,790,786Impairment as per NFRS 2,084,274,625 2,134,561,074

Comparison of impairment as per NFRS and NRB:

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If significant parts of an item of property or equipment have different useful lives, then they are accounted for asseparate items (major components) of property and equipment as mentioned in NAS 16.

Any gain or loss on disposal of an item of property and equipment (calculated as the difference between the netproceeds from disposal and the carrying amount of the item) is recognised within other income in profit or loss

Subsequent CostsSubsequent expenditure is capitalized only when it is probable that the future economic benefits of the expendi-ture will flow to the Entity. On-going repairs and maintenance are expensed as incurred.

Assets with a value of less than NPR 5,000 are charged off to revenue in the year of purchase irrespective of theiruseful life. However, with the revision in Financial Bylaws of the Bank w.e.f. 28th Baisakh, 2075, assets with a valueof less than NPR 10,000 are charged off to revenue immediately after purchase.

Depreciation is charged to Profit & Loss Account on a Written-down-Value method over the estimated useful life ofthe relevant assets. For calculation of depreciation, assets put to use for more than six months in a F/Y are consid-ered full value, three to six months at two third of the cost and less than three months at one third of the cost. Therates of depreciation are determined based on the estimated useful life are as follows:

Leased assets and leasehold improvement is amortized on a straight-line basis using the rates determined withreference to the lease period or 10% whichever is higher.

Software applications purchased by the Bank and system development expenses are capitalized at acquisition costand amortized over a period of five years from the date of acquisition.

De-recognitionThe carrying amount of an item of property, plant and equipment is derecognised on disposal or when no futureeconomic benefits are expected from its use or disposal. The gain or loss arising from de-recognition of an item ofproperty, plant and equipment is included in profit or loss when the item is derecognised.

3.8 Goodwill and Intangible AssetsGoodwill"Goodwill" denotes the value of certain non-monetary, non-physical resources of the business that arenot identifiable. Goodwill is more of a miscellaneous category for intangible assets that are harder toparse out individually or measured directly. Customer loyalty, brand equity, name/brand recognition andcompany reputation all of the things that make a company worth more than its book value, or quantifiableassets count as goodwill. Goodwill has a useful life which is indefinite, unlike most of the other intangibleassets. Goodwill only shows up on a balance sheet when two companies complete a merger or acquisi-tion. When a company buys another firm, anything it pays above and beyond the net value of the target'sidentifiable assets becomes goodwill on the balance sheet. Goodwill is a premium paid over the fair valueof assets during the purchase of a company. Hence, it is tagged to a company or business and cannot be

Nature of Assets Depreciation Rate (%)Buildings 5Vehicles 20Office Equipment 25Computers and Accessories 25Furniture and Fixtures 25Machinery Items (ATM, Generator ) 15

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able to application of the effective interest method are reflected as a component of interest income.

If, in a subsequent period, the fair value of an impaired available-for-sale debt security increases and the increasecan be related objectively to an event occurring after the impairment loss was recognized, then the impairmentloss is reversed through profit or loss; otherwise, any increase in fair value is recognized through OCI. Any subse-quent recovery in the fair value of an impaired available-for-sale equity security is always recognized in OCI.

As per carve out issued by ICAN, higher of the loan loss provision to be maintained as per NRB Directives orImpairment calculated as per NFRS should be presented in financial statements. Hence, LLP as per NRB Directiveshas been presented in the financial statements.

3.5 Trading AssetsTrading Assets are those assets which are held for the purpose of selling or repurchasing in the near termor if on initial recognition is part of a portfolio of identifiable investments that are managed together andfor which there is evidence of a recent actual pattern of short-term profit taking. It includes non-deriva-tive financial assets.

The bank currently doesn't hold any asset to be classified as trading assets.

3.6 Derivative Assets and Derivative LiabilitiesDerivative assets and liabilities (herein referred to as instrument) is a contract whose value changes tothe change in agreed-upon underlying financial asset/liability which requires no initial net investmentand is settled at future date. Derivative instruments includes transactions like interest rate swap, cur-rency 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 subse-quently re-measured to fair value at each reporting date.

Details of Derivative assets and liabilities are presented under Schedule No. 4.4 and 4.19 respectively.

3.7 Property & EquipmentProperty, plant and equipment are tangible items that are held for use in the production or supply ofgoods or services or for administrative purposes and are expected to be used during more than oneperiod.

Recognition and MeasurementAs per NAS 16 - "Property plant and equipment", Items of property, plant and equipment are measured at cost lessaccumulated depreciation and any accumulated impairment losses

Purchased software that is integral to the functionality of the related equipment is capitalized as part of thatequipment.

Particulars 2075 2076LLP as per NRB 2,645,652,761 3,015,790,786Impairment as per NFRS 2,084,274,625 2,134,561,074

Comparison of impairment as per NFRS and NRB:

c7f/f}+ jflif{s k|ltj]bg 27

If significant parts of an item of property or equipment have different useful lives, then they are accounted for asseparate items (major components) of property and equipment as mentioned in NAS 16.

Any gain or loss on disposal of an item of property and equipment (calculated as the difference between the netproceeds from disposal and the carrying amount of the item) is recognised within other income in profit or loss

Subsequent CostsSubsequent expenditure is capitalized only when it is probable that the future economic benefits of the expendi-ture will flow to the Entity. On-going repairs and maintenance are expensed as incurred.

Assets with a value of less than NPR 5,000 are charged off to revenue in the year of purchase irrespective of theiruseful life. However, with the revision in Financial Bylaws of the Bank w.e.f. 28th Baisakh, 2075, assets with a valueof less than NPR 10,000 are charged off to revenue immediately after purchase.

Depreciation is charged to Profit & Loss Account on a Written-down-Value method over the estimated useful life ofthe relevant assets. For calculation of depreciation, assets put to use for more than six months in a F/Y are consid-ered full value, three to six months at two third of the cost and less than three months at one third of the cost. Therates of depreciation are determined based on the estimated useful life are as follows:

Leased assets and leasehold improvement is amortized on a straight-line basis using the rates determined withreference to the lease period or 10% whichever is higher.

Software applications purchased by the Bank and system development expenses are capitalized at acquisition costand amortized over a period of five years from the date of acquisition.

De-recognitionThe carrying amount of an item of property, plant and equipment is derecognised on disposal or when no futureeconomic benefits are expected from its use or disposal. The gain or loss arising from de-recognition of an item ofproperty, plant and equipment is included in profit or loss when the item is derecognised.

3.8 Goodwill and Intangible AssetsGoodwill"Goodwill" denotes the value of certain non-monetary, non-physical resources of the business that arenot identifiable. Goodwill is more of a miscellaneous category for intangible assets that are harder toparse out individually or measured directly. Customer loyalty, brand equity, name/brand recognition andcompany reputation all of the things that make a company worth more than its book value, or quantifiableassets count as goodwill. Goodwill has a useful life which is indefinite, unlike most of the other intangibleassets. Goodwill only shows up on a balance sheet when two companies complete a merger or acquisi-tion. When a company buys another firm, anything it pays above and beyond the net value of the target'sidentifiable assets becomes goodwill on the balance sheet. Goodwill is a premium paid over the fair valueof assets during the purchase of a company. Hence, it is tagged to a company or business and cannot be

Nature of Assets Depreciation Rate (%)Buildings 5Vehicles 20Office Equipment 25Computers and Accessories 25Furniture and Fixtures 25Machinery Items (ATM, Generator ) 15

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sold or purchased independently

Intangible AssetsSoftware has been categorized under Intangible Assets. Software acquired by the Group is measured atcost less accumulated amortization and any accumulated impairment losses.

Subsequent expenditure on software assets is capitalized only when it increases the future economicbenefits embodied in the specific asset to which it relates. All other expenditure is expensed as incurred.

Software is amortized on a straight-line basis in profit or loss over its estimated useful life, from the dateon which it is available for use. The estimated useful life of software for the current and comparativeperiods is five years. Amortization methods, useful lives and residual values are reviewed at each report-ing date and adjusted if appropriate.

3.9 Investment PropertyInvestment property is the non-current asset held by the entity for capital appreciation or rental ratherthan owner-occupied. It is not held for the consumption of business. The bank doesn't intentionallypurchases any property for the capital appreciation or rental.

As per the Directive of NRB, this heading shall include land, land and building acquired as non-bankingasset but not sold.

The bank has adopted cost model for the recognition and measurement of investment property. Accord-ing to which the bank has initially recognized the assets at cost and subsequently depreciated such assetas per NAS 40 "Investment Property".

Details of Investment Properties have been depicted under Schedule No. 4.12.

3.10 Income TaxCurrent TaxProvision for current income tax is made in accordance with the provisions of the prevailing Income TaxAct, 2058 and Rules including amendments thereon. Current tax payable (or recoverable) is based on thetaxable profit for the year. Taxable profit differs from the profit reported in the statement of profit or loss,because some item of income or expense are taxable or deductible in different years or may never betaxable or deductible.

Net of Current tax assets and current tax liabilities have been shown on the face of statement of financialposition.

Current Year Previous YearCurrent tax assets - 38,573Current tax liabilities 352,998 -Net tax assets/(liability) (352,998) 38,573

NPR in '000

Asset Category For the year ended 16 July 2019 For the year ended 16 July 2018Computer Software Lower of 5 years or License period Lower of 5 years or License period

c7f/f}+ jflif{s k|ltj]bg 29

Tax Settlement StatusThe bank has filed tax returns with the Inland Revenue Office for the financial years up to 2074/75 (2017/18) underself-assessment procedures. Inland Revenue office has completed assessment/reassessment of Bank's tax liabilityup to Financial Year 2071/72 (2014/15).

The total disputed amount from FY 2063/64 to FY 2070/71 of NPR 129,255,412 has been disclosed as contingentliability on income tax under schedule 4.28.

On account of total Loss carried forward from merged entities NPR 21,001,052 has been adjusted with the taxableincome of the Bank during F/Y 2075/76 for calculation of Income Tax Provision Account. Remaining loss of NPR44,924,018 shall be adjusted as per the provisions of Income Tax Act, 2058.

Deferred TaxDeferred taxation is provided using the liability method, providing for temporary differences between the carryingamounts of assets and liabilities for financial reporting purposes and the tax base of assets and liabilities, which isthe amount attributed to those assets and liabilities for tax purposes. The amount of deferred tax provided is basedon the expected manner of realization or settlement of the carrying amount of assets and liabilities, using tax ratesenacted or substantively enacted on the reporting date. The existing tax rate 30% has been taken for the computa-

Particulars AmountProfit as per Financial before staff provision and tax 2,112,128Less:Dividend Income 23,064Repairs as allowed 46,690Provision for LLP/NBA and Loan write off (As allowed in tax) 557,623Depreciation as per Section 19 231,592Proportionate amount of unclaimed loss of merged entities 21,001Premium on investment matured during the yearCash payment Gratuity and Pension 15,513Gain on sale of assets 4,576

900,058Add:AIR on Loans & Advances 1,041,048Depreciation as per Financial Statement 226,915Gratuity and pension provision 184,443Donation 50Provision for possible loss 370,138Loan write off disallowed 161703Non Capitalized Item 15,412Repairs as per Financial Statements 61,376

2,061,085Profit as per Tax 3,273,155Tax Expenses 981,946

Current tax expenses calculation as per Income Tax Act, 2058:

c7f/f}+ jflif{s k|ltj]bg28

sold or purchased independently

Intangible AssetsSoftware has been categorized under Intangible Assets. Software acquired by the Group is measured atcost less accumulated amortization and any accumulated impairment losses.

Subsequent expenditure on software assets is capitalized only when it increases the future economicbenefits embodied in the specific asset to which it relates. All other expenditure is expensed as incurred.

Software is amortized on a straight-line basis in profit or loss over its estimated useful life, from the dateon which it is available for use. The estimated useful life of software for the current and comparativeperiods is five years. Amortization methods, useful lives and residual values are reviewed at each report-ing date and adjusted if appropriate.

3.9 Investment PropertyInvestment property is the non-current asset held by the entity for capital appreciation or rental ratherthan owner-occupied. It is not held for the consumption of business. The bank doesn't intentionallypurchases any property for the capital appreciation or rental.

As per the Directive of NRB, this heading shall include land, land and building acquired as non-bankingasset but not sold.

The bank has adopted cost model for the recognition and measurement of investment property. Accord-ing to which the bank has initially recognized the assets at cost and subsequently depreciated such assetas per NAS 40 "Investment Property".

Details of Investment Properties have been depicted under Schedule No. 4.12.

3.10 Income TaxCurrent TaxProvision for current income tax is made in accordance with the provisions of the prevailing Income TaxAct, 2058 and Rules including amendments thereon. Current tax payable (or recoverable) is based on thetaxable profit for the year. Taxable profit differs from the profit reported in the statement of profit or loss,because some item of income or expense are taxable or deductible in different years or may never betaxable or deductible.

Net of Current tax assets and current tax liabilities have been shown on the face of statement of financialposition.

Current Year Previous YearCurrent tax assets - 38,573Current tax liabilities 352,998 -Net tax assets/(liability) (352,998) 38,573

NPR in '000

Asset Category For the year ended 16 July 2019 For the year ended 16 July 2018Computer Software Lower of 5 years or License period Lower of 5 years or License period

c7f/f}+ jflif{s k|ltj]bg 29

Tax Settlement StatusThe bank has filed tax returns with the Inland Revenue Office for the financial years up to 2074/75 (2017/18) underself-assessment procedures. Inland Revenue office has completed assessment/reassessment of Bank's tax liabilityup to Financial Year 2071/72 (2014/15).

The total disputed amount from FY 2063/64 to FY 2070/71 of NPR 129,255,412 has been disclosed as contingentliability on income tax under schedule 4.28.

On account of total Loss carried forward from merged entities NPR 21,001,052 has been adjusted with the taxableincome of the Bank during F/Y 2075/76 for calculation of Income Tax Provision Account. Remaining loss of NPR44,924,018 shall be adjusted as per the provisions of Income Tax Act, 2058.

Deferred TaxDeferred taxation is provided using the liability method, providing for temporary differences between the carryingamounts of assets and liabilities for financial reporting purposes and the tax base of assets and liabilities, which isthe amount attributed to those assets and liabilities for tax purposes. The amount of deferred tax provided is basedon the expected manner of realization or settlement of the carrying amount of assets and liabilities, using tax ratesenacted or substantively enacted on the reporting date. The existing tax rate 30% has been taken for the computa-

Particulars AmountProfit as per Financial before staff provision and tax 2,112,128Less:Dividend Income 23,064Repairs as allowed 46,690Provision for LLP/NBA and Loan write off (As allowed in tax) 557,623Depreciation as per Section 19 231,592Proportionate amount of unclaimed loss of merged entities 21,001Premium on investment matured during the yearCash payment Gratuity and Pension 15,513Gain on sale of assets 4,576

900,058Add:AIR on Loans & Advances 1,041,048Depreciation as per Financial Statement 226,915Gratuity and pension provision 184,443Donation 50Provision for possible loss 370,138Loan write off disallowed 161703Non Capitalized Item 15,412Repairs as per Financial Statements 61,376

2,061,085Profit as per Tax 3,273,155Tax Expenses 981,946

Current tax expenses calculation as per Income Tax Act, 2058:

c7f/f}+ jflif{s k|ltj]bg30

tion of deferred tax for the current year.

Deferred tax assets are recognized for unused tax losses, unused tax credits and deductible temporary differencesto the extent that it is probable that future taxable profits will be available against which they can be used.Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probablethat the related tax benefit will be realized.

Deferred tax is measured at the tax rates that are expected to be applied to temporary differences when theyreverse, using tax rates enacted or substantively enacted at the reporting date.

Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities andassets, and they relate to taxes levied by the same tax authority on the same taxable entity, or on different taxentities, but they intend to settle current tax liabilities and assets on a net basis or their tax assets and liabilities willbe realized simultaneously.Particulars Deferred Tax Deferred Tax Net Deferred Tax

Assets Liabilities Assets /(Liabilities)

Deferred tax on temporary differenceson following items

Loans and Advances to BFIs - - -Loans and Advances to Customers - - -Investment Properties - - -Investment Securities - (25,800) (25,800)Property and Equipment - 18,466 18,466Employees' Defined Benefit Plan 248,855 - 248,855Lease Liabilities - - -Provisions 6,997 - 6,997Booking Of AIR - - -Other Temporary Differences -

Deferred tax on temporary differences 255,853 (7,334) 248,519Deferred tax on carry forward of 13,477 13,477unused tax lossesDeferred tax due to changes in tax rateNet Deferred Tax Asset (Liabilities) as 261,996on year end of Asar 2076Deferred Tax Asset/ (Liabilities) as on (387,175)Shrawan 01 Shrawan 2075Origination/(Reversal) during the year 649,171

Deferred Tax (expense) income 653,411recognized in profit or lossDeferred Tax (expense) income (4,240)recognized in OCIDeferred Tax (expense) incomerecognized directly in Equity

c7f/f}+ jflif{s k|ltj]bg30

tion of deferred tax for the current year.

Deferred tax assets are recognized for unused tax losses, unused tax credits and deductible temporary differencesto the extent that it is probable that future taxable profits will be available against which they can be used.Deferred tax assets are reviewed at each reporting date and are reduced to the extent that it is no longer probablethat the related tax benefit will be realized.

Deferred tax is measured at the tax rates that are expected to be applied to temporary differences when theyreverse, using tax rates enacted or substantively enacted at the reporting date.

Deferred tax assets and liabilities are offset if there is a legally enforceable right to offset current tax liabilities andassets, and they relate to taxes levied by the same tax authority on the same taxable entity, or on different taxentities, but they intend to settle current tax liabilities and assets on a net basis or their tax assets and liabilities willbe realized simultaneously.Particulars Deferred Tax Deferred Tax Net Deferred Tax

Assets Liabilities Assets /(Liabilities)

Deferred tax on temporary differenceson following items

Loans and Advances to BFIs - - -Loans and Advances to Customers - - -Investment Properties - - -Investment Securities - (25,800) (25,800)Property and Equipment - 18,466 18,466Employees' Defined Benefit Plan 248,855 - 248,855Lease Liabilities - - -Provisions 6,997 - 6,997Booking Of AIR - - -Other Temporary Differences -

Deferred tax on temporary differences 255,853 (7,334) 248,519Deferred tax on carry forward of 13,477 13,477unused tax lossesDeferred tax due to changes in tax rateNet Deferred Tax Asset (Liabilities) as 261,996on year end of Asar 2076Deferred Tax Asset/ (Liabilities) as on (387,175)Shrawan 01 Shrawan 2075Origination/(Reversal) during the year 649,171

Deferred Tax (expense) income 653,411recognized in profit or lossDeferred Tax (expense) income (4,240)recognized in OCIDeferred Tax (expense) incomerecognized directly in Equity

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3.11 Deposits, Debt Securities Issued and Subordinated LiabilitiesThe estimated fair value of deposits with no stated maturity period is the amount repayable on demand.

Deposits by banksDeposits by banks comprise amounts owed to other domestic or foreign banks.

Customer accountsCustomer accounts comprise amounts owed to creditors that are not banks.

However, liabilities in the form of debt securities and any liabilities for which transferable certificates have beenissued are excluded (as they form part of debt securities in issue).

Deposits by banks & customers are financial liabilities - as there is an obligation to deliver cash or financial assetsback to the depositing bank or customer - and are initially recognised at fair value, plus for those financial liabilitiesnot at fair value through profit and loss, transaction costs directly attributable to the acquisition. Fair value isusually the transaction price.

The bank borrows money by issuing debt securities and subordinated debt. The borrowing is acknowledged orevidenced by issue of a negotiable instrument. The negotiable instrument can be certificate of deposit, commer-cial paper or debt note.

Subordinated debt is issued to meet the capital requirements at bank level and to supply the capital to variousoperations. This debt generally consists of negotiable instruments and is usually listed on exchanges providing anactive secondary market for the debt.

Following is the break-up of total deposits customer-wise as well as product-wise, Figures are presented in thou-sands of NPR.

Debt Securities IssuedThe Group presents debenture issued by the Bank under this line item. These are classified as financial liabilitiesmeasured at amortized cost.

The Bank hasn't issued any debt securities.

Particulars Current Year Previous YearCurrent Deposits 7,143,992 4,991,280Saving Deposits 41,003,748 38,022,845Fixed Deposits 44,574,569 36,559,675Call Deposits 11,471,146 11,969,569Other Deposits 1,295,051 1,304,535

105,488,506 92,847,904

Particulars Current Year Previous YearDeposits from Customer 105,488,506 92,847,904Deposits from Bank & FIs 6,904,942 4,411,761Total 112,393,448 97,259,665

c7f/f}+ jflif{s k|ltj]bg32

Subordinated LiabilitiesThese comprise of liabilities subordinated, at the event of winding up, to the claims of depositors, debt securitiesissued and other creditors. Items eligible for presentation under this line item include redeemable preferenceshare, subordinated notes issued, borrowings etc. These are subject to the same accounting policies applied tofinancial liabilities measured at amortized cost. The Group does not have any subordinated liabilities at the report-ing date.

The bank does not have any subordinated liabilities.

3.12 ProvisionsA provision is recognized if, as a result of a past event, the Entity has a present legal or constructiveobligation that can be estimated reliably, and it is probable that an outflow of economic benefits will berequired to settle the obligation. The amount recognized is the best estimate of the consideration re-quired to settle the present obligation at the reporting date, taking in to account the risks and uncertain-ties surrounding the obligation at that date. A provision for onerous contracts is recognized when theexpected benefits to be derived by the Bank from a contract are lower than the unavoidable cost ofmeeting its obligations under the contract. The provision is measured as the present value of the lower ofthe expected cost of terminating the contract and the expected net cost of continuing with the contract.

Provision are not recognized for future operating losses.

The provisions and its movement are reported under schedule 4.22. The contingent liabilities & commit-ments are reported under schedule 4.28.

3.13 Revenue RecognitionInterest IncomeInterest Income is recognized on accrual basis using the effective interest rate method for all financialassets measured at amortized cost, interest bearing financial asset designated at fair value through profitor loss or classified as available for sale. EIR is the rate that exactly discounts estimated future cashpayments or receipts through the expected life of the financial instrument or a shorter period, whereappropriate, to the net carrying amount of the financial asset or financial liability.

In-case a financial asset has been impaired the bank reduces the carrying amount of the asset to itsestimated recoverable amount using the effective interest rate of the instrument and continues unwind-ing of the discount rate as interest income.

Moreover, Bank has followed guidelines issued by Nepal Rastra Bank for suspension and/or cessation toaccrue of interest income, wherever applicable.

Fee and Commission IncomeFee income is earned for diverse ranges of services provided by the bank to its customers. Fee income arises on theexecution of a significant act completed or from provision of services like asset management, portfolio manage-ment, management advisory and service fees etc. The fees and commission income that are integral to the effec-tive interest rate on the financial assets are included in the measurement of the effective interest rate and shall notbe recognized as income, however immaterial amount can be recognized in profit or loss account as income.

Dividend IncomeDividend income is recognized in profit or loss on an accrual basis when the Entity's right to receive the dividend isestablished.

c7f/f}+ jflif{s k|ltj]bg 33

Dividends are presented in net trading income or other operating income based on the underlying classification ofthe equity investment.

Net Trading IncomeTrading income comprises gains less losses relating to trading assets and liabilities, and includes all realized inter-est; dividend and foreign exchange differences as well as unrealized changes in fair value of trading assets andliabilities shall be presented under this account head. The term 'Trading', in the context of financial instruments, isdefined as active and frequent buying and selling of financial instruments with the objective of generating a profitfrom short-term fluctuations in price or dealer's margin. Gains and losses on trading instruments are recognised inthe income statement on a mark-to-market basis and not on a cash basis.

Net Income from Other Financial Instrument at Fair Value through Profit or Loss

At initial recognition, the bank may choose to designate certain financial assets and liabilities as being held at fairvalue through profit or loss (the fair value option). Realised and unrealised gains and losses on these instrumentsare reported through net trading income.

Trading assets such as equity shares and mutual fund are recognized at fair value through profit or loss. No otherfinancial instruments are designated at fair value through profit or loss. The bank has no income under the headingnet income from other financial instrument at fair value through profit or loss.

The bank does not have net trading income from other financial instrument at FVTPL.

3.14 Interest ExpenseInterest expense has been recognized in the accrual basis using the effective interest rate for financialliabilities measured at amortized cost. EIR is the rate that exactly discounts estimated future payment orreceipts through the expected life of the financial instrument or a shorter period where appropriated tothe net carrying amount of the financial asset or the financial liability.

3.15 Employee BenefitsEmployee benefits include all forms of consideration given by an entity in exchange for service renderedby employees of for the termination of employment.

Defined Contribution PlanA defined contribution plan is a post-employment plan under which an entity pays fixed contributions into aseparate entity and will have no legal or constructive obligation to pay a further amount. Obligations for contribu-tions to defined contribution plans are recognised as expense in the profit or loss as and when they are due.

The Bank operates a defined contribution plans as provident fund contribution of its employees and definedbenefit plans for the Gratuity and leave payment requirement under its staff rules.

Defined Benefit PlanA defined benefit plan is a post-employment benefit plan other than a defined contribution plan.

Gratuity is a Defined Benefit Plan. The Entity annually measures the value of the promised retirement benefits forgratuity, which is a Defined Benefit Plan. Actuarial Valuation of Defined Benefit Plan has been carried out as per therequirement of NAS 19 - Employee Benefits.

c7f/f}+ jflif{s k|ltj]bg32

Subordinated LiabilitiesThese comprise of liabilities subordinated, at the event of winding up, to the claims of depositors, debt securitiesissued and other creditors. Items eligible for presentation under this line item include redeemable preferenceshare, subordinated notes issued, borrowings etc. These are subject to the same accounting policies applied tofinancial liabilities measured at amortized cost. The Group does not have any subordinated liabilities at the report-ing date.

The bank does not have any subordinated liabilities.

3.12 ProvisionsA provision is recognized if, as a result of a past event, the Entity has a present legal or constructiveobligation that can be estimated reliably, and it is probable that an outflow of economic benefits will berequired to settle the obligation. The amount recognized is the best estimate of the consideration re-quired to settle the present obligation at the reporting date, taking in to account the risks and uncertain-ties surrounding the obligation at that date. A provision for onerous contracts is recognized when theexpected benefits to be derived by the Bank from a contract are lower than the unavoidable cost ofmeeting its obligations under the contract. The provision is measured as the present value of the lower ofthe expected cost of terminating the contract and the expected net cost of continuing with the contract.

Provision are not recognized for future operating losses.

The provisions and its movement are reported under schedule 4.22. The contingent liabilities & commit-ments are reported under schedule 4.28.

3.13 Revenue RecognitionInterest IncomeInterest Income is recognized on accrual basis using the effective interest rate method for all financialassets measured at amortized cost, interest bearing financial asset designated at fair value through profitor loss or classified as available for sale. EIR is the rate that exactly discounts estimated future cashpayments or receipts through the expected life of the financial instrument or a shorter period, whereappropriate, to the net carrying amount of the financial asset or financial liability.

In-case a financial asset has been impaired the bank reduces the carrying amount of the asset to itsestimated recoverable amount using the effective interest rate of the instrument and continues unwind-ing of the discount rate as interest income.

Moreover, Bank has followed guidelines issued by Nepal Rastra Bank for suspension and/or cessation toaccrue of interest income, wherever applicable.

Fee and Commission IncomeFee income is earned for diverse ranges of services provided by the bank to its customers. Fee income arises on theexecution of a significant act completed or from provision of services like asset management, portfolio manage-ment, management advisory and service fees etc. The fees and commission income that are integral to the effec-tive interest rate on the financial assets are included in the measurement of the effective interest rate and shall notbe recognized as income, however immaterial amount can be recognized in profit or loss account as income.

Dividend IncomeDividend income is recognized in profit or loss on an accrual basis when the Entity's right to receive the dividend isestablished.

c7f/f}+ jflif{s k|ltj]bg 33

Dividends are presented in net trading income or other operating income based on the underlying classification ofthe equity investment.

Net Trading IncomeTrading income comprises gains less losses relating to trading assets and liabilities, and includes all realized inter-est; dividend and foreign exchange differences as well as unrealized changes in fair value of trading assets andliabilities shall be presented under this account head. The term 'Trading', in the context of financial instruments, isdefined as active and frequent buying and selling of financial instruments with the objective of generating a profitfrom short-term fluctuations in price or dealer's margin. Gains and losses on trading instruments are recognised inthe income statement on a mark-to-market basis and not on a cash basis.

Net Income from Other Financial Instrument at Fair Value through Profit or Loss

At initial recognition, the bank may choose to designate certain financial assets and liabilities as being held at fairvalue through profit or loss (the fair value option). Realised and unrealised gains and losses on these instrumentsare reported through net trading income.

Trading assets such as equity shares and mutual fund are recognized at fair value through profit or loss. No otherfinancial instruments are designated at fair value through profit or loss. The bank has no income under the headingnet income from other financial instrument at fair value through profit or loss.

The bank does not have net trading income from other financial instrument at FVTPL.

3.14 Interest ExpenseInterest expense has been recognized in the accrual basis using the effective interest rate for financialliabilities measured at amortized cost. EIR is the rate that exactly discounts estimated future payment orreceipts through the expected life of the financial instrument or a shorter period where appropriated tothe net carrying amount of the financial asset or the financial liability.

3.15 Employee BenefitsEmployee benefits include all forms of consideration given by an entity in exchange for service renderedby employees of for the termination of employment.

Defined Contribution PlanA defined contribution plan is a post-employment plan under which an entity pays fixed contributions into aseparate entity and will have no legal or constructive obligation to pay a further amount. Obligations for contribu-tions to defined contribution plans are recognised as expense in the profit or loss as and when they are due.

The Bank operates a defined contribution plans as provident fund contribution of its employees and definedbenefit plans for the Gratuity and leave payment requirement under its staff rules.

Defined Benefit PlanA defined benefit plan is a post-employment benefit plan other than a defined contribution plan.

Gratuity is a Defined Benefit Plan. The Entity annually measures the value of the promised retirement benefits forgratuity, which is a Defined Benefit Plan. Actuarial Valuation of Defined Benefit Plan has been carried out as per therequirement of NAS 19 - Employee Benefits.

c7f/f}+ jflif{s k|ltj]bg34

Gain or loss arising as a result of changes in assumptions is recognized in other comprehensive income (OCI) in theperiod in which it arises.

In case of staff home loans provided under Staff Bylaws of the Bank under Insurance-Tied up Scheme, revenue hasbeen calculated based on the estimated bonus rates (compounded by savings interest rate) provided by the insur-ance companies, which is 6.5% simple interest return for the Bank after reimbursing the half of the return to therespective staff. Bank has the policy to reimburse the half of the bonus received from insurance company at the endof the insurance term to the respective staff.

3.16 LeasesLease is a contract in which one party provides an asset to the other party for some consideration usuallya periodic payment. Lease can be either financial lease or operating lease. In Financial lease the lesseenot only has the operating control over the asset but assumes the economic risk and return from the asset.While in operating lease the contract only allows the use of the asset.

The bank doesn't hold any financial lease.

Operating leases are not recognised on the balance sheet. Rentals payable and receivable under operat-ing leases are accounted for on a straight-line basis over the periods of the leases and are included in'Other Operating Expenses' and 'Other Operating Income', respectively.

3.17 Foreign Currency TranslationForeign currency transactions are those conducted in a currency other than the functional currency of thebank. The functional currency is the currency of the primary economic environment in which an entityoperates. Transactions in foreign currencies are translated into the respective functional currency ofEntity at the spot exchange rates at the date of the transactions.

Monetary assets and liabilities denominated in foreign currencies at the reporting date are translatedinto the functional currency at the spot exchange rate (Closing rate) at that date. The foreign currency gainor loss on monetary items is the difference between the amortized cost in the functional currency at thebeginning of the year, adjusted for effective interest and payments during the year, and the amortizedcost in the foreign currency translated at the spot exchange rate at the end of the year.

Non-monetary assets and liabilities that are measured at fair value in a foreign currency are translatedinto the functional currency at the spot exchange rate at the date on which the fair value is determined.Non-monetary items that are measured based on historical cost in a foreign currency are translated usingthe spot exchange rate at the date of the transaction.

Foreign currency differences arising on translation are recognised in profit or loss.

Explanatory NotesForeign currency translation gain/loss is presented under schedule 4.34 other operating income. 25% of such re-valuation gain, if any is transferred to foreign exchange fluctuation fund as per the requirement of NRB directive/BAFIA 2073. During the current year, there was a loss of NPR 821,128.

3.18 Financial Guarantee and Loan CommitmentFinancial guarantee are bond undertaken by the bank that requires the bank to reimburse the beneficiaryof the bond in case the applicant of the bond fails to fulfil their commitments. Loan commitments arecommitments by the bank to provide credit under pre-specified terms and conditions in the future.Financial guarantee are recognized as contingent liability and are continuously assessed if any actualfinancial obligation exists.

c7f/f}+ jflif{s k|ltj]bg34

Gain or loss arising as a result of changes in assumptions is recognized in other comprehensive income (OCI) in theperiod in which it arises.

In case of staff home loans provided under Staff Bylaws of the Bank under Insurance-Tied up Scheme, revenue hasbeen calculated based on the estimated bonus rates (compounded by savings interest rate) provided by the insur-ance companies, which is 6.5% simple interest return for the Bank after reimbursing the half of the return to therespective staff. Bank has the policy to reimburse the half of the bonus received from insurance company at the endof the insurance term to the respective staff.

3.16 LeasesLease is a contract in which one party provides an asset to the other party for some consideration usuallya periodic payment. Lease can be either financial lease or operating lease. In Financial lease the lesseenot only has the operating control over the asset but assumes the economic risk and return from the asset.While in operating lease the contract only allows the use of the asset.

The bank doesn't hold any financial lease.

Operating leases are not recognised on the balance sheet. Rentals payable and receivable under operat-ing leases are accounted for on a straight-line basis over the periods of the leases and are included in'Other Operating Expenses' and 'Other Operating Income', respectively.

3.17 Foreign Currency TranslationForeign currency transactions are those conducted in a currency other than the functional currency of thebank. The functional currency is the currency of the primary economic environment in which an entityoperates. Transactions in foreign currencies are translated into the respective functional currency ofEntity at the spot exchange rates at the date of the transactions.

Monetary assets and liabilities denominated in foreign currencies at the reporting date are translatedinto the functional currency at the spot exchange rate (Closing rate) at that date. The foreign currency gainor loss on monetary items is the difference between the amortized cost in the functional currency at thebeginning of the year, adjusted for effective interest and payments during the year, and the amortizedcost in the foreign currency translated at the spot exchange rate at the end of the year.

Non-monetary assets and liabilities that are measured at fair value in a foreign currency are translatedinto the functional currency at the spot exchange rate at the date on which the fair value is determined.Non-monetary items that are measured based on historical cost in a foreign currency are translated usingthe spot exchange rate at the date of the transaction.

Foreign currency differences arising on translation are recognised in profit or loss.

Explanatory NotesForeign currency translation gain/loss is presented under schedule 4.34 other operating income. 25% of such re-valuation gain, if any is transferred to foreign exchange fluctuation fund as per the requirement of NRB directive/BAFIA 2073. During the current year, there was a loss of NPR 821,128.

3.18 Financial Guarantee and Loan CommitmentFinancial guarantee are bond undertaken by the bank that requires the bank to reimburse the beneficiaryof the bond in case the applicant of the bond fails to fulfil their commitments. Loan commitments arecommitments by the bank to provide credit under pre-specified terms and conditions in the future.Financial guarantee are recognized as contingent liability and are continuously assessed if any actualfinancial obligation exists.

c7f/f}+ jflif{s k|ltj]bg 35

Details of Loan Commitments are disclosed in Sch. 4.28.

3.19 Share Capital and ReservesFinancial Instrument issued are classified as equity if that interest gives the holder an evidence of re-sidual asset in the entity after deducting all of its liabilities and there exists no contractual obligation totransfer cash or other financial instrument.

General reserveThis is a statutory reserve and is a compliance requirement of NRB directive no. 4/75 and stipulations of BAFIA. TheBank is required to appropriate a minimum 20% of current year's net profit into this heading each year until itbecomes double of paid up capital and then after a minimum 10% of profit each year. This reserve is not available fordistribution to shareholders in any form and requires specific approval of the central bank for any transfers fromthis heading. The Bank has consistently appropriated the required amount from each year's profit into this heading.There is no such statutory requirement for the Subsidiary.

Movement in the General Reserve Fund during the year:

Exchange equalization reserveThis is a statutory reserve and is a compliance requirement of NRB directive no. 4/75 and stipulations of BAFIA. TheBank is required to appropriate 25% of current year's total revaluation gain (except gain from revaluation of IndianCurrency) into this heading. The Bank has consistently appropriated the required amount from each year's profitinto this heading. There is no such statutory requirement for the Subsidiary. Details of movement in the Exchangeequalization reserves are provided in 3.17 above.

Movement in the Exchange equalisation Fund during the year: N/A

Fair value reserveThis is a non-statutory reserve and is a requirement in the application of accounting policy for financial assets. NFRS9 requires that cumulative net change in the fair value of financial assets measured at FVTOCI is recognized underfair value reserve heading until the fair valued asset is de-recognized. Any realized fair value changes upon disposalof the re-valued asset is reclassified from this reserve heading to retained earnings. The Group has complied withthis accounting policy application.

Movement in the Fair Value reserve Fund during the year:

Particulars Amount in '000Opening General Reserve Fund 1,388,179Transfer to the General Reserve Fund 356,718Less: Transfer from the General Reserve FundClosing General Reserve Fund 1,744,898

Particulars Amount in '000Opening Fair value reserve 240,304Transfer to the Fair value reserveLess: Transfer from Fair value reserve 966Closing Fair value reserve 239,338

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Asset revaluation reserveThis is a non-statutory reserve and is a requirement in the application of accounting policy for non-financial assetssuch as property, equipment, investment property and intangible assets that are measured following a re-valua-tion model. Revaluation reserves often serve as a cushion against unexpected losses but may not be fully availableto absorb unexpected losses due to the subsequent deterioration in market values and tax consequences of revalu-ation. The Group does not have any amount to present under asset revaluation reserve.

Movement in the Assets Revaluation reserve Fund during the year: N/A

Capital reserveThis is a non-statutory reserve and represents the amount of all capital nature reserves such as the amounts arisingfrom share forfeiture, capital grants and capital reserve arising out of business combinations. Funds in this reserveare not available for distribution of cash dividend but can be capitalized by issuing bonus shares upon obtainingprior approval from the central bank.

Movement in the Capital Reserve Fund during the year: N/A

Corporate social responsibility fundThis is a statutory reserve and is a compliance requirement of NRB Directive No. 6. The Bank is required to appropri-ate an amount equivalent to 1% of net profit into this fund annually. The fund is created towards funding the Bank'scorporate social responsibility expenditure during the subsequent year. Balance in this fund is directly reclassifiedto retained earnings in the subsequent year to the extent of payments made under corporate social responsibilityactivities. There is no such statutory requirement for the Subsidiary.

Movement in the CSR Fund during the year:

Investment adjustment reserveThis is a statutory reserve heading and is a compliance requirement of NRB directive no. 4/075 and 8/075. The Bankis required to maintain balance in this reserve heading which is calculated at fixed percentages of the cost of equityinvestments that are not held for trading. Changes in this reserve requirement are reclassified to retained earnings.The Bank has consistently appropriated the required amount from each year's profit into this heading. There is nosuch statutory requirement for the Subsidiary.

Movement in the Investment adjustment reserve Fund during the year:

Particulars Amount in '000Opening Investment adjustment reserve 124,504Transfer to the Investment adjustment reserveLess: Transfer from Investment adjustment reserve 6,783Closing Investment adjustment reserve 117,721

Particulars Amount in '000Opening CSR Fund 25,650Transfer to the CSR Fund (1% of Net Profit) 1,784Less: Contribution from CSR Fund 8,406Closing CSR Fund 35,080

c7f/f}+ jflif{s k|ltj]bg 37

Actuarial gain/ loss reserveThis is a non-statutory reserve and is a requirement in the application of accounting policy for employee benefits.NAS 19 requires that actuarial gain or loss resultant of the change in actuarial assumptions used to value definedbenefit obligations be presented under this reserve heading. Any change in this reserve heading is recognizedthrough other comprehensive income and is not an appropriation of net profit. The Group has complied with thisaccounting policy application.

Movement in the Actuarial gain/loss Fund during the year:

Regulatory reserveThis is a statutory reserve and is a requirement in the application of accounting policy as prescribed in NRB directiveno. 4/075. In the transition to NFRS from previous GAAP the Bank is required to reclassify all amounts that areresultant of re-measurement adjustments and that are recognized in retained earnings into this reserve heading.The amount reclassified to this reserve includes re-measurement adjustments such as interest income recognizedagainst interest receivables, difference in loan loss provision as per NRB directive and impairment on loan andadvance as per NFRS, amount equals to deferred tax assets, actual loss recognized in other comprehensive income,amount of goodwill recognized under NFRS, etc. Balance in this reserve is not regarded as free for distribution ofdividend. The Bank has complied with this regulatory requirement. There is no such statutory requirement for theSubsidiary.

Movement in the Regulatory reserve Fund during the year:

Other reserve fundEmployees training and capacity development fundThis is a statutory reserve and is a compliance requirement of NRB circular 6/075. The Bank is required to incurexpenses towards employee training and development for an amount that is equivalent to at least 3% of thepreceding year's total personnel expenses. Any shortfall amount in meeting this mandatory expense requirementin the current year will have to be transferred to this reserve fund through appropriation of net profit and theamount shall accumulate in the fund available for related expenses in the subsequent year. Balance in this fund isdirectly reclassified to retained earnings in the subsequent year to the extent of expenses made for employeestraining related activities.

Particulars Amount in '000Opening Actuarial gain/loss Fund (179,827)Transfer to the Actuarial gain/loss FundLess: Transfer from Actuarial gain/loss Fund 10,860Closing Actuarial gain/loss Fund (168,968)

Particulars Amount in '000Opening Regulatory reserve Fund 1,797,009Adjustment of Previous years 170,461Less: Transfer from Regulatory reserve Fund 318,668Closing Regulatory reserve Fund 1,648,802

c7f/f}+ jflif{s k|ltj]bg38

Movement in employees training and capacity development fund

Explanatory NotesEquity Share Capital - over the year's movements

Particulars Amount in '000Opening Other reserve Fund 14,901Transfer to the Other reserve Fund 13,310Less: Transfer from Other reserve FundClosing Other reserve Fund 28,210

Financial Raised Cumulative RemarksYear Capital Capital

2058/59 30 mn 30 Mn. Initial Paid up Capital

2060/61 20 Mn. 50 Mn. Capital raised by Initial Public Offer (IPO)

2062/63 50 Mn. 100 Mn. Capital raised by Issuance of 1:1Right (1st Right Share)

2063/64 100 Mn. 200 Mn. Capital raised by Issuance of 1:1Right (2nd Right Share)

2064/65 600 Mn. 800 Mn. Capital raised by Issuance of 1:3Right (3rd Right Share)

2065/66 1,200 Mn. 2000 Mn. Capital raised by Issuance of 1:1.5Right share (4th Right Share)

2071/72 1,208.89 Mn. 3208.89 Mn. Merger with PBBL,GDBL and ZFL (Details following :)

2072/73 2,000 Mn. 5208.89 Mn. Merger with GBNL

2072/73 30.74 Mn. 5239.63 Mn. Acquisition of Nepal Development Bank Ltd. (in liquidation)

2072/73 641.78 Mn. 5,881.40Mn. Capital raised by Issuance of 5:1 Right Share

2073/74 2352.56 Mn. 8,233.96 Mn. Capital raised by Issuance of 10:4 Right Share

2075/76 658.72 Mn. 8,892.64 Mn. Capital raised by Issuance of 8% Bonus Shares

Paid up share capital of the Bank has moved over the years as follows:

1 Prabhu Bikas Bank Ltd. 765,964,0002 Gaurishankar Development Bank Ltd. 211,921,3003 Zenith Finance Ltd. 230,999,924

Additional shares issued to theshareholders to adjust the differencearising from Swap Ratio

S.N. Particulars Amount (NPR) Remarks

c7f/f}+ jflif{s k|ltj]bg 39

List of Shareholders holding more than 0.5% shares of the Bank are as follows:

Proposed Distributions (Dividends and Bonus Shares)The Board has recommended 0.8421% as cash dividend (including tax on bonus shares) and 16% bonus shares forthe reported year, 2018-19. This proposal of the Board of Directors is subject to the ratification by the AnnualGeneral meeting of the Shareholders. The proposed distribution shall be recognised in equity in the period inwhich they are paid.

3.20 Earnings per Share including DilutedEarnings per share (EPS) is the portion of the company profit allocated to each outstanding share of thecommon stock. Diluted earnings per share is the calculation of the EPS if all convertible securities wereexercised. Bank has fully followed NAS 33 Earnings per Share for the calculation of EPS.

Basic earnings per share is calculated by dividing the net profit for the year attributable to equity holdersof the parent by the weighted average number of ordinary shares outstanding during the year, as per theNAS 33 - Earnings per Share.

Previous years' Basic and Diluted EPS has been adjusted retrospectively due to issue of 8% bonus sharesduring the current year, as per NAS 33.

1 TARA KUMARI THAKALI BHATTCHNAN 4,496,285 22,304 5.08 Promoter & Public2 PRABHU GROUP PVT. LTD. 3,933,457 454,150 4.93 Promoter & Public3 GAURAV AGRAWAL 4,050,863 1,501 4.56 Promoter & Public4 NEPAL INVESTMENT PVT.LTD. 3,172,638 448,122 4.07 Promoter & Public5 BINOD THAKALI 2,499,905 11,054 2.82 Promoter & Public6 MIJAS BHATTCHAN 1,014,184 121,856 1.28 Promoter & Public7 EMPLOYEES PROVIDENT FUND 993,070 113,944 1.24 Promoter & Public8 SUDIP ACHARYA 933,517 107,111 1.17 Promoter & Public9 AMBIKA SHARMA LAMICHHANE 811,960 113,976 1.04 Promoter & Public10 DHRUBA CHANDRA DHITAL 863,799 55,451 1.03 Promoter & Public11 SHIVA KUMAR SHRESTHA 792,669 91,314 0.99 Promoter & Public12 SWARUP GURUNG 573,914 304,195 0.99 Promoter & Public13 PAWAN KUMAR AGRAWAL 510335 131,445 0.72 Promoter & Public14 DEV RAJRAJBHANDARI 384,044 203,697 0.66 Promoter & Public15 PURNA MAN SHAKYA 404,937 166,819 0.64 Promoter & Public16 S.Y. INVESTMENT PVT.LTD. 566,153 - 0.64 Promoter17 SAILESH SHRESTHA 559,020 - 0.63 Promoter18 SHAMBA LAMA 475,187 54,522 0.60 Promoter & Public19 SACHI BHATTACHAN 460,673 52,858 0.58 Promoter & Public20 JAGDISH KUMAR AGRAWAL 438,687 50,334 0.55 Promoter & Public21 SUJATA SHAKYA 200,949 253,091 0.51 Promoter & Public22 TARA PRASAD BHATTRAI 404,006 46,357 0.51 Promoter & Public

S.N. Shareholders Name Promoter Share( No. of Share)

Public Share( Kitta) Share Holding % Remarks

c7f/f}+ jflif{s k|ltj]bg40

The calculation of Diluted Earnings Per Share as at reporting date was based on the profit attributable toequity holders of the Bank by the weighted average number of ordinary shares outstanding during theyear, after adjustment for the effects of all potentially dilutive weighted average number of ordinaryshares.

3.21 Segment ReportingSegment Reporting is the reporting of the operating segment of the entity. A segment is reportable if:

· It has at least 10% of the revenues, 10% of the profit or loss, or 10% of the combined assets of theentity.

Segment can be categorized either on the basis of geographic segment or business segment. The bank hascategorized its segment on the basis of functions and services provided to the customers. Segment assets,segment liabilities, total revenue, total expenses and operating profit are disclosed. Branches of the bankare classified under the regional operating structure for monitoring and supervision. The transactionbetween the branches are charged at transfer price decided by Asset Liability Management Committee ofthe bank. The disclosure has been prepared in accordance with the requirements of NFRS.

2018/19 2017/18 Profit Attributable to ordinary Shareholders 1,783,592,538 967,034,844 Weighted average number of Ordinary Shares 84,793,982 84,793,982 Basic Earnings per Ordinary Share (Rs.) 21.03 11.40

Weighted average number 2019 2018of Ordinary Shares Outstanding Weighted Outstanding Weighted

Average AverageWeighted average number ofordinary shares for Basic EPSNumber of Shares held as at 1st Shrawan 2075 82,339,485 82,339,485 58,814,022 58,814,022 Add; Share Issue During The Year 103 103 7,421,282 1,972,231 Add: Bonus Component of Right Issue 6,587,159 2,454,393 16,104,181 16,104,181 Add: Issue For Merger Number of Shares held as at Ashadh 31 2076 88,926,747 84,793,982 82,339,485 76,890,435

c7f/f}+ jflif{s k|ltj]bg 41

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The calculation of Diluted Earnings Per Share as at reporting date was based on the profit attributable toequity holders of the Bank by the weighted average number of ordinary shares outstanding during theyear, after adjustment for the effects of all potentially dilutive weighted average number of ordinaryshares.

3.21 Segment ReportingSegment Reporting is the reporting of the operating segment of the entity. A segment is reportable if:

· It has at least 10% of the revenues, 10% of the profit or loss, or 10% of the combined assets of theentity.

Segment can be categorized either on the basis of geographic segment or business segment. The bank hascategorized its segment on the basis of functions and services provided to the customers. Segment assets,segment liabilities, total revenue, total expenses and operating profit are disclosed. Branches of the bankare classified under the regional operating structure for monitoring and supervision. The transactionbetween the branches are charged at transfer price decided by Asset Liability Management Committee ofthe bank. The disclosure has been prepared in accordance with the requirements of NFRS.

2018/19 2017/18 Profit Attributable to ordinary Shareholders 1,783,592,538 967,034,844 Weighted average number of Ordinary Shares 84,793,982 84,793,982 Basic Earnings per Ordinary Share (Rs.) 21.03 11.40

Weighted average number 2019 2018of Ordinary Shares Outstanding Weighted Outstanding Weighted

Average AverageWeighted average number ofordinary shares for Basic EPSNumber of Shares held as at 1st Shrawan 2075 82,339,485 82,339,485 58,814,022 58,814,022 Add; Share Issue During The Year 103 103 7,421,282 1,972,231 Add: Bonus Component of Right Issue 6,587,159 2,454,393 16,104,181 16,104,181 Add: Issue For Merger Number of Shares held as at Ashadh 31 2076 88,926,747 84,793,982 82,339,485 76,890,435

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glan afn]G; km08–II!,))),))) ;fwf/0f z]o/ k|lt z]o/ ?= !) !),))),))) !),))),))) !),))),))) !),))),)))

g]:bf] ;la|4 nB'ljQ ;+:yf

%),))) ;fwf/0f z]o/ k|lt z]o/ ?= !)) %,))),))) %,))),))) %,))),))) %,))),)))

s'n nufgL !,*(!,%^$,*#& @,@##,$&^,()$ *!#,)#^,%#& !,)&&,#@#,!@* !,*(!,%^$,*#& @,@##,$&^,()$ *!#,)#^,%#& !,)&&,#@#,!@*

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v 'b nufgL !,*(!,%^$,*#& @,@##,$&^,()$ *!#,)#^,%#& !,)&),#@*,#!$ !,*(!,%^$,*#& @,@##,$&^,()$ *!#,)#^,%#& !,)&),#@*,#!$

c7f/f}+ jflif{s k|ltj]bg46

ljj/0f;d"x a}+s

o; jif{ ?= ut jif{ ?= o; jif{ ?= ut jif{ ?=

nfut km]o/ e]No' nfut km]o/ e]No' nfut km]o/ e]No' nfut km]o/ e]No'

OlSj6Ldf ul/Psf] nufgLsf] hfgsf/Lcfiff9 d;fGt @)&^ cg'; "rL $=*=#

c?0f Eofln xfO{8«f] kfj/ sDkgL ln=

@&*# ;fwf/0f z]o/ k|lt z]o/ ?= !)) *&%,))) ^&(,%$@ *&%,))) (#^,^^^ *&%,))) ^&(,%$@ *&%,))) (#^,^^^

Pl;og nfOkm OGof]/]+G; sDkgL ln=

**) ;fwf/0f z]o/ k|lt z]o/ ?= !)) !%),@#$ ##&,)$) !%),@#$ %&#,)#& !%),@#$ ##&,)$) !%),@#$ %&#,)#&

a'6jn kfj/ sDkgL ln=

!%@*& ;fwf/0f z]o/ k|lt z]o/ ?=!)) !),))(,*%@ ^,@%@,#*# !),))(,*%@ ^,#%),(@( !),))(,*%@ ^,@%@,#*# !),))(,*%@ ^,#%),(@(

qm]l86 OGkmf]/d]zg ;]G6/ ln=

$$,&@) ;fwf/0f z]o/ k|lt z]o/ ?= !)) *,)&&,^@) *,)&&,^@) *,)&&,^@) *,)&&,^@) *,)&&,^@) *,)&&,^@) *,)&&,^@) *,)&&,^@)

km:6{ dfOqmf] kmfOgfG; 8]enkd]G6 a}+s ln=

@&*,^$^ ;fwf/0f z]o/ k|lt z]o/ ?= !)) !$,^&@,&)) !)$,$(@,@%) !$,^&@,&)) !%),$^*,*$) !$,^&@,&)) !)$,$(@,@%) !$,^&@,&))!%),$^*,*$)

&$&,($$ ;+:yfks z]o/ k|lt z]o/ ?= !)) ^(,#*$,%)) !&(,%)^,%^) ^(,#*$,%)) @#),#^^,&%@ ^(,#*$,%)) !&(,%)^,%^) ^(,#*$,%)) @#),#^^,&%@

ICRA g]kfn ln=

&,^)) ;fwf/0f z]o/ k|lt z]o/ ?= !)) &^),))) &^),))) &^),))) &^),))) &^),))) &^),))) &^),))) &^),)))

g]kfn lSno/LË xfp;

%%,)%^ ;fwf/0f z]o/ k|lt z]o/ ?= !)) %,%)%,^)) %,%)%,^)) %,%)%,^)) %,%)%,^)) %,%)%,^)) %,%)%,^)) %,%)%,^)) %,%)%,^))

g]kfn nfOkm OG:of]/]G; ln=

#,)() ;fwf/0f z]o/ k|lt z]o/ ?= !)) @,$*),(@% @,&*$,)() @,$*),(@% #,@$$,%)) @,$*),(@% @,&*$,)() @,$*),(@% #,@$$,%))

vfgLvf]nf xfO8«f] kfj/ sDkgL ln=

#&*,((^ ;fwf/0f z]o/ k|lt z]o/ ?= !)) #&,*((,^)) #&,*((,^)) #&,*((,^)) #&,*((,^)) #&,*((,^)) #&,*((,^)) #&,*((,^)) #&,*((,^))

nfOkm OG:of]/]G; skf]{/];g -g]kfn_ ln=

&)) lsQf af]g; ;d]t !,!@),))) !,)!#,&%) !,!@),))) !,)!#,&%)

Pg=Pd=aL xfOla|8 km08 Pn–!

@#^,^!) ;fwf/0f z]o/ k|lt z]o/ ?= !) @,#^ ,̂!)) @,#&#,!(* @,#^ ,̂!)) @,@(@,&%! @,#^ ,̂!)) @,#&#,!(* @,#^ ,̂!)) @,@(@,&%!

glan OSjLl6 km08

!^*,(&$ ;fwf/0f z]o/ k|lt z]o/ ?= !) !,^*(,&$) !,%&^,%@& !,^*(,&$) !,^^^,)*$ !,^*(,&$) !,%&^,%@& !,^*(,&$) !,^^^,)*$

Pg= cfO{= aL= Pn k|ult km08

!&!,@$& ;fwf/0f z]o/ k|lt z]o/ ?= !) !,&!@,$&) !,@&$,)&* !,&!@,$&) !,%$!,@@# !,&!@,$&) !,@&$,)&* !,&!@,$&) !,%$!,@@#

g]zgn nfOkm OG:of]/]G; sDkgL ln=

^,!@! ;fwf/0f z]o/ k|lt z]o/ ?= !)) #,$)(,&^( #,%*),&*% #,$)(,&^( $,#)(,))& #,$)(,&^( #,%*),&*% #,$)(,&^( $,#)(,))&

g]kfn b'/;~rf/ sDkgL ln=

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l/8L xfO{8«f] kfj/ sDkgL ln=

!^% ;fwf/0f z]o/ k|lt z]o/ ?= !)) !#,))) !$,*%) !#,))) !(,!** !#,))) !$,*%) !#,))) !(,!**

;fgf ls;fg ljsf; a}+s ln=

!!,#!) ;fwf/0f z]o/ k|lt z]o/ ?= !)) #,%@@,(^$ !),&@!,**) #,%@@,(^$ !),$(%,^*) #,%@@,(^$ !),&@!,**) #,%@@,(^$ !),$(%,^*)

l;4fy{ OSjL6L cf]l/oG6n l:sd

!&^,(#! ;fwf/0f z]o/ k|lt z]o/ ?= !) !,&^(,#!) !,(!$,#(# !,&^(,#!) !,*^ ,̂^@@ !,&^(,#!) !,(!$,#(# !,&^(,#!) !,*^^,^@@

o'gfO6]8 df]bL xfO8«f] kfj/ ln=

!@%,#%! ;fwf/0f z]o/ k|lt z]o/ ?= !)) !@,%#%,!)) !#,^^#,@%( !@,%#%,!)) !@,%#%,!)) !@,%#%,!)) !#,^^#,@%( !@,%#%,!)) !@,%#%,!))

uf]vf{ xfO8«f] kfj/ sDkgL

&%(,))) ;fwf/0f z]o/ k|lt z]o/ ?= !)) &%,()),))) &%,()),)))

g]kfn sf]–cf]k/]l6e ;f];fOl6 ln=

!)#,$%! ;fwf/0f z]o/ k|lt z]o/ ?= !)) !),))),))) !),))),)))

hg/n OG:of]/]G; sDkgL

c7f/f}+ jflif{s k|ltj]bg 47

!))) ;fwf/0f z]o/ k|lt z]o/ ?= !)) !)),))) !)),)))

xfO8«f] On]lS6«l;6L OGe]i6d]G6

P08 8]enKd]G6 sDkgL ln=

!!!,%!) ;fwf/0f z]o/ k|lt z]o/ ?= !)) !),!#&,#)) !&,(%#,!!) !),!#&,#)) !%,&!@,*!% !),!#&,#)) !&,(%#,!!) !),!#&,#)) !%,&!@,*!%

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$&$,^%* ;fwf/0f z]o/ k|lt z]o/ ?= !) $,&$^,%*) #,(&&,^#$ $,&$^,%*) $,!^@,&%! $,&$^,%*) #,(&&,^#$ $,&$^,%*) $,!^@,&%!

d]/f] dfOqmf] kmfOgfG; ljQLo ;+:yf ln=

$^),$^) ;fwf/0f z]o/ k|lt z]o/ ?= !)) #&,)@#,))) #&,)@#,))) !$,))),))) !$,))),))) #&,)@#,))) #&,)@#,))) !$,))),))) !$,))),)))

g]kfn a}+lsË 6«]lgË OlGi6Ro'6

!@),))) ;+:yfks z]o/ k|lt z]o/ ?= !)) !,@)),))) !,@)),))) !,@)),))) !,@)),))) !,@)),))) !,@)),))) !,@)),))) !,@)),)))

k|e' OG:of]/]G; sDkgL ln=

^)(,!!@ ;+:yfks z]o/ k|lt z]o/ ?= !)) @!@,*$!,%@* ##%,^@),&!@ !(#,^%),#@* @@(,*&&,@)) @!@,*$!,%@* ##%,^@),&!@ !(#,^%),#@* @@(,*&&,@))

k|e' nfO{km OG:of]/]G; sDkgL ln=

@,))),))) ;+:yfks z]o/ k|lt z]o/ ?= !)) @)),))),))) @)),))),))) @)),))),))) @)),))),))) @)),))),))) @)),))),)))@)),))),))) @)),))),)))

l;4fy{ OlSj6L km08

(^&,&$* ;fwf/0f z]o/ k|lt z]o/ ?= !) (,^&&,$*) (,&^$,%&& (,^&&,$*) (,@%!,^&! (,^&&,$*) (,&^$,%&& (,^&&,$*) (,@%!,^&!

;flgdf OlSj6L km08

!,@)),))) ;fwf/0f z]o/ k|lt z]o/ ?= !) !@,))),))) !!,@*),))) !@,))),))) !!,$&@,))) !@,))),))) !!,@*),))) !@,))),))) !!,$&@,)))

l;l6hg Do'lron km08–!

!,))),))) ;fwf/0f z]o/ k|lt z]o/ ?= !) !),))),))) !),!*),))) !),))),))) (,@*),))) !),))),))) !),!*),))) !),))),))) (,@*),)))

Pg= cfO{= ;L= Plzof u|f]y km08

!,))),))) ;fwf/0f z]o/ k|lt z]o/ ?= !) !),))),))) !),@*),))) !),))),))) (,!(),))) !),))),))) !),@*),))) !),))),))) (,!(),)))

ldlynf n]3'ljQ ljlQo ;+:yf ln=

@( lsQf af]g; z]o/ k|lt z]o/ ?= !)) @,!)) !!,^*& #,!#% @,!)) !!,^*& #,!#%

nIdL n]3'ljQ ljlQo ;+:yf ln=

* lsQf af]g; z]o/ %,@** (,!@* %,@** (,!@*

:df6{ RjfO{; 6]Sgf]nlhh\ ln=

!)#,*(^ ;fwf/0f z]o/ k|lt z]o/ ?= !)) (#,@!&,*)) (#,@!&,*)) $$,!%%,*)) $$,!%%,*)) (#,@!&,*)) (#,@!&,*)) $$,!%%,*)) $$,!%%,*))

g]kfn OGk|mf :6«Sr/ a}+s ln=

(,*##,))) ;fwf/0f z]o/ k|lt z]o/ ?= !)) (*#,#)),))) (*#,#)),))) (*#,#)),))) (*#,#)),)))

a}+lsË kmfOgfG; P08 OG:of]/]G; OGli6Ro'6

#),))) ;fwf/0f z]o/ k|lt z]o/ ?= !)) #,))),))) #,))),))) #,))),))) #,))),)))

o'lgs g]kfn nB'ljQ ;+:yf

!)*,))) ;fwf/0f z]o/ k|lt z]o/ ?= !)) !),*)),))) !),*)),))) !),*)),))) !),*)),)))

dlxnf pksf/ nB'ljQ ;+:yf

^),))) ;fwf/0f z]o/ k|lt z]o/ ?= !)) ,̂))),))) ,̂))),))) ,̂))),))) ,̂))),)))

wf}nflul/ nB'ljQ ;+:yf

!%!,%)) ;fwf/0f z]o/ k|lt z]o/ ?= !)) !%,!%),))) !%,!%),))) !%,!%),))) !%,!%),)))

/fli6«o pYyfg nB'ljQ ;+:yf

#)),))) ;fwf/0f z]o/ k|lt z]o/ ?= !)) #),))),))) #),))),))) #),))),))) #),))),)))

l;l6hg Do"rn km08–II!,))),))) ;fwf/0f z]o/ k|lt z]o/ ?= !) !),))),))) !),))),))) !),))),))) !),))),)))

glan afn]G; km08–II!,))),))) ;fwf/0f z]o/ k|lt z]o/ ?= !) !),))),))) !),))),))) !),))),))) !),))),)))

g]:bf] ;la|4 nB'ljQ ;+:yf

%),))) ;fwf/0f z]o/ k|lt z]o/ ?= !)) %,))),))) %,))),))) %,))),))) %,))),)))

s'n nufgL !,*(!,%^$,*#& @,@##,$&^,()$ *!#,)#^,%#& !,)&&,#@#,!@* !,*(!,%^$,*#& @,@##,$&^,()$ *!#,)#^,%#& !,)&&,#@#,!@*

hf ] lvd ;Da l Gw Joj:yf - ^ ,(($ ,*!$ _ - ^ , (($ ,*!$ _

v 'b nufgL !,*(!,%^$,*#& @,@##,$&^,()$ *!#,)#^,%#& !,)&),#@*,#!$ !,*(!,%^$,*#& @,@##,$&^,()$ *!#,)#^,%#& !,)&),#@*,#!$

c7f/f}+ jflif{s k|ltj]bg48

;'lrs[t ePsf ;xfos sDklgdf nufgLcfiff9 d;fGt @)&^ cg';"rL $=!)=!

==========ln=,======= z]o/ k|lt===================ln=, ======= z]o/ k|lt=========hDdf

ljj/0fa}+s

o; jif{ ?= ut jif{ ?=nfut d'No km]o/ e]No' nfut d'No km]o/ e]No'

;xfos sDklgdf nufgLcfiff9 d;fGt @)&^ cg';"rL $=!)

;'lrs[t ;xfos sDklgdf nufgL - -;'lrs[t gePsf ;xfos sDklgdf nufgL !!^,(^),**) !!^,(^),**)hDdf hufgL - -36fpg]M hf]lvd Joj:yf - -v'b lstflj d'No !!^,(^),**) !!^,(^),**)

ljj/0fa}+s

o; jif{ ?= ut jif{ ?=

;'lrs[t gePsf ;xfos sDklgdf nufgLcfiff9 d;fGt @)&^ cg';"rL $=!)=@

k|e' Soflk6n ln=&,@$,))) z]o/ k|lt z]o/ ?= !)) &@,$)),))) &@,$)),))) &@,$)),))) &@,$)),)))%%,))) z]o/ k|lt z]o/ ?= !%% *,%@%,))) *,%@%,))) *,%@%,))) *,%@%,)))@,(@,))) z]o/ k|lt z]o/ ?= !$^=^$ $@,*!*,**) $@,*!*,**) $@,*!*,**) $@,*!*,**)

hDdf !@#,&$#,**) !@#,&$#,**) !@#,&$#,**) !@#,&$#,**)

ljj/0f o; jif{ ut jif{

k/n d'No km]o/ d'No k/n d'No km]o/ d'No

a}+s

rfn' cfos/ ;DklQ÷bfloTjcfiff9 d;fGt @)&^ cg';"rL $=(

rfn' s/ ;DklQ - - - -rfn' jif{sf] cfo s/ ;DklQ $,($),^*# $#,)$(,@*! #*,%&#,@$*ut jif{x?sf] s/ ;DklQ - - - -rfn' s/ bfloTj - - - -rfn' jif{sf] cfos/ bfloTj #%@,((*,#$@ - #%@,((*,#$@ -ut jif{x?sf] s/ bfloTjx? - - - -hDdf -#$*,)%&,^%(_ $#,)$(,@*! -#%@,((*,#$@_ #*,%&#,@$*

ljj/0f;d"x a}+s

o; jif{ ?= ut jif{ ?= o; jif{ ?= ut jif{ ?=

c7f/f}+ jflif{s k|ltj]bg48

;'lrs[t ePsf ;xfos sDklgdf nufgLcfiff9 d;fGt @)&^ cg';"rL $=!)=!

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ljj/0fa}+s

o; jif{ ?= ut jif{ ?=nfut d'No km]o/ e]No' nfut d'No km]o/ e]No'

;xfos sDklgdf nufgLcfiff9 d;fGt @)&^ cg';"rL $=!)

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ljj/0fa}+s

o; jif{ ?= ut jif{ ?=

;'lrs[t gePsf ;xfos sDklgdf nufgLcfiff9 d;fGt @)&^ cg';"rL $=!)=@

k|e' Soflk6n ln=&,@$,))) z]o/ k|lt z]o/ ?= !)) &@,$)),))) &@,$)),))) &@,$)),))) &@,$)),)))%%,))) z]o/ k|lt z]o/ ?= !%% *,%@%,))) *,%@%,))) *,%@%,))) *,%@%,)))@,(@,))) z]o/ k|lt z]o/ ?= !$^=^$ $@,*!*,**) $@,*!*,**) $@,*!*,**) $@,*!*,**)

hDdf !@#,&$#,**) !@#,&$#,**) !@#,&$#,**) !@#,&$#,**)

ljj/0f o; jif{ ut jif{

k/n d'No km]o/ d'No k/n d'No km]o/ d'No

a}+s

rfn' cfos/ ;DklQ÷bfloTjcfiff9 d;fGt @)&^ cg';"rL $=(

rfn' s/ ;DklQ - - - -rfn' jif{sf] cfo s/ ;DklQ $,($),^*# $#,)$(,@*! #*,%&#,@$*ut jif{x?sf] s/ ;DklQ - - - -rfn' s/ bfloTj - - - -rfn' jif{sf] cfos/ bfloTj #%@,((*,#$@ - #%@,((*,#$@ -ut jif{x?sf] s/ bfloTjx? - - - -hDdf -#$*,)%&,^%(_ $#,)$(,@*! -#%@,((*,#$@_ #*,%&#,@$*

ljj/0f;d"x a}+s

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c7f/f}+ jflif{s k|ltj]bg 49

;Da4 sDklgdf nufgLcfiff9 d;fGt @)&^ cg';"rL $=!!

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ljj/0f;d"x a}+s

o; jif{ ?= ut jif{ ?= o; jif{ ?= ut jif{ ?=

;xfos sDklgx?sf] u}/ lgolGqt :jfy{cfiff9 d;fGt @)&^ cg';"rL $=!)=$

k|e' Soflk6n ln= ===ln= ===ln= ===ln=NCI ;“u /x]sf] OlSj6L :jfy{ (%) $(%o; jif{sf] gfkm gf]S;fg jf“8kmf“8 %,@(!,)((cfiff9 d;fGt @)&^ df NCI ;“u /x]sf] ;+lrt df}Hbft !)%,@^$,$*^NCI nfO{ e'QmgL u/]sf] nfef+z -^,*^),)))_

o; jif{;d"x

k|e' Soflk6n ln= ===ln= ===ln= ===ln=NCI ;“u /x]sf] OlSj6L :jfy{ (%) $(%o; jif{sf] gfkm gf]S;fg jf“8kmf“8 -&,^$$,(@%_cfiff9 d;fGt @)&% df NCI ;“u /x]sf] ;+lrt df}Hbft ((,(&#,#*&NCI nfO{ e'QmgL u/]sf] nfef+z -

ut jif{;d"x

a}+ssf] ;xfos sDklgx?sf] hfgsf/Lcfiff9 d;fGt @)&^

k|e' Soflk6n ln= %!% %!%hDdf %!% %!%

ljj/0f :jfldTjsf] k|ltzta}+s

cg';"rL $=!)=#

ut jif{o; jif{

;'lrs[t ePsf ;Da4 sDkgLdf ul/Psf] nufgLcfiff9 d;fGt @)&^ cg';"rL $=!!=!

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ljj/0f;d"x a}+s

o; jif{ ?= ut jif{ ?= o; jif{ ?= ut jif{ ?=nfut d'No km]o/ e]No' nfut d'No km]o/ e]No' nfut d'No km]o/ e]No' nfut d'No km]o/ e]No'

c7f/f}+ jflif{s k|ltj]bg50

;Da4 sDklgx?sf] OlSj6L d'\Nocfiff9 d;fGt @)&^ cg';"rL $=!!=$

ljj/0f;d"x

o; jif{ ?= ut jif{ ?=

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;'lrs[t gePsf ;Da4 sDkgLdf ul/Psf] nufgLcfiff9 d;fGt @)&^ cg';"rL $=!!=@

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ljj/0f;d"x a}+s

o; jif{ ?= ut jif{ ?= o; jif{ ?= ut jif{ ?=nfut d'No km]o/ e]No' nfut d'No km]o/ e]No' nfut d'No km]o/ e]No' nfut d'No km]o/ e]No'

a}+ssf ;Da4 sDkgLx?sf] hfgsf/Lcfiff9 d;fGt @)&^ cg';"rL $=!!=#

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ljj/0f;d"x a}+s

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c7f/f}+ jflif{s k|ltj]bg 51

nufgL ;DklQcfiff9 d;fGt @)&^ cg';"rL $=!@

km]o/ e]No'df d'NofÍg ul/Psf] nufgL ;DklQ - - - -;fpg ! sf] df}Hbft - - - -o; jif{sf] yk÷36 - - - -o; jif{sf] km]o/ e]No'df v'b jbnfj - - - -;dfof]hg÷:yfgfGt/0f - - - -v'b /sd - - - -nfutdf d'NofÍg ul/Psf] nufgL ;DklQ - - - -;fpg ! sf] df}Hbft $^$,&(%,))) %!*,#)!,#&( $^$,&(%,))) %!*,#)!,#&(o; jif{sf] yk÷36 -@!,**!,!%)_ -$(,&&),(#@_ -@!,**!,!%)_ -$(,&&),(#@_;dfof]hg÷:yfgfGt/0f;+lrt x|f;s§L -$,!@&,(!$_ -#,&#%,$$&_ -$,!@&,(!$_ -#,&#%,$$&_;+lrt gf]S;fgL - - - -v'b /sd $#*,&*%,(#^ $^$,&(%,))) $#*,&*%,(#^ $^$,&(%,)))hDdf $#*,&*%,(#^ $^$,&(%,))) $#*,&*%,(#^ $^$,&(%,)))

ljj/0f;d"x a}+s

o; jif{ ?= ut jif{ ?= o; jif{ ?= ut jif{ ?=

c7f/f}+ jflif{s k|ltj]bg52

;DklQ tyf pks/0fcfiff9 d;fGt @)&^ cg';"rL $=!#

;d'x

ljj/0f hUuf ejglnhxf]N8

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k/n df ]n;fpg !, @)&$ sf] df}Hbft ^$(,*&(,!@% (((,#@%,$)( #$*,(@&,)%^ @$#,#%#,()$ @^(,(&*,(%! !*&,)@#,&#^ #@^,$#$,#$( @#),!%),^() #,@%%,)&#,@@)o; jif{ ykyk @,**^,@#@ %!,@%(,%%* @^,&!*,&!( ^#,**),%(& !%,%&&,&%( !#,&^(,@&# !^,@)#,#$^ !(),@(%,$*$k""hLs[t

o; jif{sf] ljqmL -&&#,%&@_ -^@,*&$,$@)_ -!,$%@,%)*_ -@,!)*,$($_ -@,^^!,^#)_ -^(,*&),^@%_;dfof]hg÷k'gM d'NofÍg -!^,)**,@(#_ -!^,)**,@(#_cfi f f9 @)&% cl Gtdsf ] d f }Hbft ^$( ,*&( , ! @% !,))@,@!!,^$! #*$ ,)(* ,# @) @^( , @(( ,)%! @&) ,(*% , !@ & @)! , !$* ,(*& ##* ,)(% , ! @* @$# , ^( @ , $)^ #,#%(,$)(,&*%o; jif{ yk !$,^*(,(!* ^#,(&%,(@* &!,%($,&^! !@),$@!,)&$ #&,))^,%%( $!,#$*,)$# ^%,*@%,)@) #$(,)#^,@*$yk !$,^*(,(!* ^#,(&%,(@* &!,%($,&^! !@),$@!,)&$ #&,))^,%%( $!,#$*,)$# ^%,*@%,)@) #$(,)#^,@*$k""hLs[t

o; jif{sf] ljqmL -!&$,*!!_ -!,&!%,^))_ -@,*!@,(#^_ -%$,!(&,(^@_ -!,@&#,)*(_ -@,)##,#!@_ -^,(*&,(@(_ -^@,@)&,&!!_;dfof]hg÷k'gM d'NofÍgcfi f f9 @)&^ clGtdsf ] df }Hbft ! ^ @ , % &( , @ &% !(@,(#! ,$&) !%( , ^(! ,# ^* ! @& , ^ ^ ) ,)*& !@( ,&)% , &^ % !*# , #(( , #%* !%^ , ($$ ,%$@ #,&)%,)&%,$$*Xf; s§L / xfgL gf]S;fgL;fpg !, @)&$ sf] df}Hbft !^@,%&(,@&% !(@,(#!,$&) !,*&@,@@) !@&,^^),)*& @,&!*,!$# !*#,#((,#%* $$!,&%!,#!@ !,!!@,(!!,*^%;fnsf] Xf; s§L;fnsf] xfgL gf]S;fgL $!,(##,(#) @(,%)@,$!! $**,*)& ##,%)^,(#$ $*,^@^ @@,(&),#*# ^#,))^,(&( !(!,$%*,)&)ljqmL -^^#,*($_ -$#,##$,#%$_ -!,@*$,)%@_ -!,%!),#@^_ -@,)&*,!#$_ -$*,*&),&^)_;dfof]hg -(,^)*,^*@_ -(,^)*,^*@_cfi f f9 @)&% cl Gtdsf ] d f }Hbft @)$ ,%!# , @)% @ !@ ,*@% , !(( !*% ,)!@ ,$%# ! ! & , *# @ , ^ ^ & !$% , !^ # ,)(@ @)$ ,*%( ,$!% !& % , ^ *$ , $^ @ !,@$%,*(),$(#;fnsf] xfgL gf]S;fgL;fnsf] Xf; s§L $),#)^,(*( ##,@*),!%# #),(%#,^&$ $^,(%),^(! !(,%(),)$* @@,%&!,%*^ @%,(&@,^(! @!(,^@%,*#@ljqmL -#*,)!%_ -#(,#()_ -@,%&$,^$#_ -#$,^%!,^%#_ -!,)**,&#*_ -!,$)@,!#!_ -%,^!&,#)&_ -$%,$!!,*&&_;dfof]hgcfi f f9 @)&^ clGtdsf ] df }Hbft @$$ , &* @ , ! &( @$ ^ , ) ^ % , ( ^ @ @! # , #( ! ,$*% !#) ,!#! ,&)% ! ^ # , ^ ^$ , $)@ @ @ ^ , ) @* , * ^ ( !( ^ ,)#( ,*$% !,$@),!)$,$$&k "hLut lgdf {0 f @)&%k "hLut lgdf {0 f @)&^cfi f f9 @)&$ c lGtdsf ] df }Hbft ^$( ,*&( , ! @% *# ^ , &$ ^ , ! #$ !%% ,((% , %*^ * # , ^ ^ @ , % # ^ !$@ , # !* ,* ^$ %& , #! & ,(&! !$#,)#$,((! & # , @)^ , !$* @,!$@,!^! ,#%%cfi f f9 @)&% cl Gtdsf ] d f }Hbft ^$( ,*&( , ! @% &(& , ^ (* , $ #^ !& ! , @&# , ! @@ *$ , @*^ , % (* !%# ,!%@ ,$^) %% ,(*% ,*(% !## , @#% ,&!# ^* ,))& ,($$ @,!!#,%!(,@(@cfi f f9 @)&^ cl Gtdsf ] df }Hft ^$( , *&( , ! @% &&! , ($$ , %^* @) ) , @( @ , ^ * ^ !@$ , ^*( , #( ! @)& ,)&^ ,% ## & # , @ !* ,)% ^ !%!,#*),(*( !)^ , $*( , ^ %@ @,@*$,(&!,))!

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k/n df ]n;fpg !, @)&$ sf] df}Hbft ^$(,*&(,!@% (((,#@%,$)( #$@,!!&,%%* @$),$!#,)!$ @^&,)#(,(%! !*#,$&$,$%$ #@^,$#$,#$( @@*,*(&,*$^ #,@#&,%*!,&)^o; jif{ ykyk @,**^,@#@ %!,@%(,%%* @^,@^#,)@( ^#,^(),!(& !%,%&&,&%( !#,&^(,@&#+ !^,@)#,#$^ !*(,^$(,#($k""hLs[t

o; jif{sf] ljqmL -&&#,%&@_ -^@,*&$,$@)_ -!,$%@,%)*_ -@,!)*,$($_ -@,^^!,^#)_ -^(,*&),^@%_;dfof]hg÷k'gM d'NofÍg -!^,)**,@(#_ -!^,)**,@(#_cfi f f9 @)&% cl Gtdsf ] d f }Hbft ^$( ,*&( , ! @% !,))@,@!!,^$! #& & , @** ,* @# @ ^% , ()@ ,$&! @ ^& ,* % % , & @ & !(& ,%(( ,&)% ##* ,)(% , ! @* @$ @ ,$# ( , % ^ @ #,#$! ,@&@,!*!o; jif{ ykyk !$,^*(,(!* ^#,^^&,$&^ &!,)&^,@^! !@),$@!,)&$ #&,))^,%%( $!,#$*,)$# ^%,*!*,%@# $!$,)@&,*%%k""hLs[t

o; jif{sf] ljqmL -!&$,*!!_ -!,&!%,^))_ -@,&!),&*$_ -%$,!(&,(^@_ -!,@&#,)*(_ -@,)##,#!@_ -^,(*&,(@(_ -^(,)(#,$*(_;dfof]hg÷k'gM d'NofÍgcfi f f9 @)&^ clGtdsf ] df }Hbft ^$( ,*&( , ! @% !,)!^,&@^,&$* $#( , @$) ,^ (* ##$ , @ ^ & , ($* ##$ ,)&* ,* #( @##,### ,!&% #&& ,$)( ,*%* #)! ,@&) ,!%^ #,^*^,@)^,%$&Xf; s§L / xfgL gf]S;fgL;fpg !, @)&$ sf] df}Hbft !^@,%&(,@&% !**,$$(,!*$ !%&,*!(,!$& !@&,@^*,(## !@^,(*&,^@# !*#,#((,#%* !%%,(^!,!@% !,!)@,$^$,^$%;fnsf] Xf; s§L $!,(##,(#) @*,*(&,(%( @%,$(^,!&@ #@,*$@,!)$ !^,^(@,&%# @@,(&),#*# @),&!),@#^ !*(,%$#,%#&;fnsf] xfgL gf]S;fgLljqmL -^^#,*($_ -$#,##$,#%$_ -!,@*$,)%@_ -!,%!),#@^_ -@,)&*,)*%_ -$*,*&),&!!_;dfof]hg -(,^)*,^*@_ -(,^)*,^*@_cfi f f9 @)&% cl Gtdsf ] d f }Hbft @)$ ,%!# , @)% @)& , &#* ,$ ^ ! !* @ , ^ % ! ,$ @ ^ ! ! ^ , && ^ , ^ * @ !$@ , #(^ , #@ # @)$,*%( ,$!% !&$ ,%( # , @&& !,@##,%@*,&*(;fnsf] xfgL gf]S;fgL;fnsf] Xf; s§L $),#)^,(*( #@,^%%,!#& #),#^*,@!& $^,%)*,%$! !(,$%),^!( @@,%&!,%*^ @%,*^$,&)$ @!&,&@%,&(#ljqmL -#*,)!%_ -#(,#()_ -@,$&@,$(!_ -#$,^%!,^%#_ -!,)**,&#*_ -!,$)@,!#!_ -%,^!&,#)&_ -$%,#)(,&@%_;dfof]hgcfi f f9 @)&^ clGtdsf ] df }Hbft @$$ ,&* @ , ! & ( @$) , #%$ , @)* @!) , %$& , ! %@ !@* , ^ # # , %&) ! ^) , &%* , @)$ @ @^ , )@* , *^ ( !($ ,*$), ^& # !,$)%,($$,*%&k " "hLut lgdf {0 f @)&%k " "hLut lgdf {0 f @)&^cfi f f9 @)&$ c lGtdsf ] df }Hbft ^$( ,*&( , ! @% *# ^ , &$ ^ , ! #$ !% # , ^ ^* , #&$ *@ , % ( # ,* ^& !#( ,&&! ,)!* %^ ,$*^ ,* # ! !$#,)#$,((! &@ , ( #^ , & @! @ , !#% , !!& ,)^!cfi f f9 @)&% cl Gtdsf ] d f }Hbft ^$( ,*&( , ! @% &(& , ^(* , $#^ !^ ( , %%) , #^ @ *# , @% ! , )$% !%! ,)&( ,)$$ %% , @)# , #*! !## , @#% ,&!# ^ & , * $ ^ , @ * ^ @,!)&,&$#,#(@cfi f f9 @)&^ cl Gtdsf ] df }Hft ^$( ,*&( , ! @% && ! , ($$ , % ^* !(* ,**^ ,$() !@# ,& @) , &( ^ @) % , $$% , @ ^* &@ , % &$ ,( &! !%! , #*) ,(*( !)^ ,$@( ,$*# @,@*),@^!,^()

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o; jif{sf] ljqmL -&&#,%&@_ -^@,*&$,$@)_ -!,$%@,%)*_ -@,!)*,$($_ -@,^^!,^#)_ -^(,*&),^@%_;dfof]hg÷k'gM d'NofÍg -!^,)**,@(#_ -!^,)**,@(#_cfi f f9 @)&% cl Gtdsf ] d f }Hbft ^$( ,*&( , ! @% !,))@,@!!,^$! #*$ ,)(* ,# @) @^( , @(( ,)%! @&) ,(*% , !@ & @)! , !$* ,(*& ##* ,)(% , ! @* @$# , ^( @ , $)^ #,#%(,$)(,&*%o; jif{ yk !$,^*(,(!* ^#,(&%,(@* &!,%($,&^! !@),$@!,)&$ #&,))^,%%( $!,#$*,)$# ^%,*@%,)@) #$(,)#^,@*$yk !$,^*(,(!* ^#,(&%,(@* &!,%($,&^! !@),$@!,)&$ #&,))^,%%( $!,#$*,)$# ^%,*@%,)@) #$(,)#^,@*$k""hLs[t

o; jif{sf] ljqmL -!&$,*!!_ -!,&!%,^))_ -@,*!@,(#^_ -%$,!(&,(^@_ -!,@&#,)*(_ -@,)##,#!@_ -^,(*&,(@(_ -^@,@)&,&!!_;dfof]hg÷k'gM d'NofÍgcfi f f9 @)&^ clGtdsf ] df }Hbft ! ^ @ , % &( , @ &% !(@,(#! ,$&) !%( , ^(! ,# ^* ! @& , ^ ^ ) ,)*& !@( ,&)% , &^ % !*# , #(( , #%* !%^ , ($$ ,%$@ #,&)%,)&%,$$*Xf; s§L / xfgL gf]S;fgL;fpg !, @)&$ sf] df}Hbft !^@,%&(,@&% !(@,(#!,$&) !,*&@,@@) !@&,^^),)*& @,&!*,!$# !*#,#((,#%* $$!,&%!,#!@ !,!!@,(!!,*^%;fnsf] Xf; s§L;fnsf] xfgL gf]S;fgL $!,(##,(#) @(,%)@,$!! $**,*)& ##,%)^,(#$ $*,^@^ @@,(&),#*# ^#,))^,(&( !(!,$%*,)&)ljqmL -^^#,*($_ -$#,##$,#%$_ -!,@*$,)%@_ -!,%!),#@^_ -@,)&*,!#$_ -$*,*&),&^)_;dfof]hg -(,^)*,^*@_ -(,^)*,^*@_cfi f f9 @)&% cl Gtdsf ] d f }Hbft @)$ ,%!# , @)% @ !@ ,*@% , !(( !*% ,)!@ ,$%# ! ! & , *# @ , ^ ^ & !$% , !^ # ,)(@ @)$ ,*%( ,$!% !& % , ^ *$ , $^ @ !,@$%,*(),$(#;fnsf] xfgL gf]S;fgL;fnsf] Xf; s§L $),#)^,(*( ##,@*),!%# #),(%#,^&$ $^,(%),^(! !(,%(),)$* @@,%&!,%*^ @%,(&@,^(! @!(,^@%,*#@ljqmL -#*,)!%_ -#(,#()_ -@,%&$,^$#_ -#$,^%!,^%#_ -!,)**,&#*_ -!,$)@,!#!_ -%,^!&,#)&_ -$%,$!!,*&&_;dfof]hgcfi f f9 @)&^ clGtdsf ] df }Hbft @$$ , &* @ , ! &( @$ ^ , ) ^ % , ( ^ @ @! # , #( ! ,$*% !#) ,!#! ,&)% ! ^ # , ^ ^$ , $)@ @ @ ^ , ) @* , * ^ ( !( ^ ,)#( ,*$% !,$@),!)$,$$&k "hLut lgdf {0 f @)&%k "hLut lgdf {0 f @)&^cfi f f9 @)&$ c lGtdsf ] df }Hbft ^$( ,*&( , ! @% *# ^ , &$ ^ , ! #$ !%% ,((% , %*^ * # , ^ ^ @ , % # ^ !$@ , # !* ,* ^$ %& , #! & ,(&! !$#,)#$,((! & # , @)^ , !$* @,!$@,!^! ,#%%cfi f f9 @)&% cl Gtdsf ] d f }Hbft ^$( ,*&( , ! @% &(& , ^ (* , $ #^ !& ! , @&# , ! @@ *$ , @*^ , % (* !%# ,!%@ ,$^) %% ,(*% ,*(% !## , @#% ,&!# ^* ,))& ,($$ @,!!#,%!(,@(@cfi f f9 @)&^ cl Gtdsf ] df }Hft ^$( , *&( , ! @% &&! , ($$ , %^* @) ) , @( @ , ^ * ^ !@$ , ^*( , #( ! @)& ,)&^ ,% ## & # , @ !* ,)% ^ !%!,#*),(*( !)^ , $*( , ^ %@ @,@*$,(&!,))!

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o; jif{sf] ljqmL -&&#,%&@_ -^@,*&$,$@)_ -!,$%@,%)*_ -@,!)*,$($_ -@,^^!,^#)_ -^(,*&),^@%_;dfof]hg÷k'gM d'NofÍg -!^,)**,@(#_ -!^,)**,@(#_cfi f f9 @)&% cl Gtdsf ] d f }Hbft ^$( ,*&( , ! @% !,))@,@!!,^$! #& & , @** ,* @# @ ^% , ()@ ,$&! @ ^& ,* % % , & @ & !(& ,%(( ,&)% ##* ,)(% , ! @* @$ @ ,$# ( , % ^ @ #,#$! ,@&@,!*!o; jif{ ykyk !$,^*(,(!* ^#,^^&,$&^ &!,)&^,@^! !@),$@!,)&$ #&,))^,%%( $!,#$*,)$# ^%,*!*,%@# $!$,)@&,*%%k""hLs[t

o; jif{sf] ljqmL -!&$,*!!_ -!,&!%,^))_ -@,&!),&*$_ -%$,!(&,(^@_ -!,@&#,)*(_ -@,)##,#!@_ -^,(*&,(@(_ -^(,)(#,$*(_;dfof]hg÷k'gM d'NofÍgcfi f f9 @)&^ clGtdsf ] df }Hbft ^$( ,*&( , ! @% !,)!^,&@^,&$* $#( , @$) ,^ (* ##$ , @ ^ & , ($* ##$ ,)&* ,* #( @##,### ,!&% #&& ,$)( ,*%* #)! ,@&) ,!%^ #,^*^,@)^,%$&Xf; s§L / xfgL gf]S;fgL;fpg !, @)&$ sf] df}Hbft !^@,%&(,@&% !**,$$(,!*$ !%&,*!(,!$& !@&,@^*,(## !@^,(*&,^@# !*#,#((,#%* !%%,(^!,!@% !,!)@,$^$,^$%;fnsf] Xf; s§L $!,(##,(#) @*,*(&,(%( @%,$(^,!&@ #@,*$@,!)$ !^,^(@,&%# @@,(&),#*# @),&!),@#^ !*(,%$#,%#&;fnsf] xfgL gf]S;fgLljqmL -^^#,*($_ -$#,##$,#%$_ -!,@*$,)%@_ -!,%!),#@^_ -@,)&*,)*%_ -$*,*&),&!!_;dfof]hg -(,^)*,^*@_ -(,^)*,^*@_cfi f f9 @)&% cl Gtdsf ] d f }Hbft @)$ ,%!# , @)% @)& , &#* ,$ ^ ! !* @ , ^ % ! ,$ @ ^ ! ! ^ , && ^ , ^ * @ !$@ , #(^ , #@ # @)$,*%( ,$!% !&$ ,%( # , @&& !,@##,%@*,&*(;fnsf] xfgL gf]S;fgL;fnsf] Xf; s§L $),#)^,(*( #@,^%%,!#& #),#^*,@!& $^,%)*,%$! !(,$%),^!( @@,%&!,%*^ @%,*^$,&)$ @!&,&@%,&(#ljqmL -#*,)!%_ -#(,#()_ -@,$&@,$(!_ -#$,^%!,^%#_ -!,)**,&#*_ -!,$)@,!#!_ -%,^!&,#)&_ -$%,#)(,&@%_;dfof]hgcfi f f9 @)&^ clGtdsf ] df }Hbft @$$ ,&* @ , ! & ( @$) , #%$ , @)* @!) , %$& , ! %@ !@* , ^ # # , %&) ! ^) , &%* , @)$ @ @^ , )@* , *^ ( !($ ,*$), ^& # !,$)%,($$,*%&k " "hLut lgdf {0 f @)&%k " "hLut lgdf {0 f @)&^cfi f f9 @)&$ c lGtdsf ] df }Hbft ^$( ,*&( , ! @% *# ^ , &$ ^ , ! #$ !% # , ^ ^* , #&$ *@ , % ( # ,* ^& !#( ,&&! ,)!* %^ ,$*^ ,* # ! !$#,)#$,((! &@ , ( #^ , & @! @ , !#% , !!& ,)^!cfi f f9 @)&% cl Gtdsf ] d f }Hbft ^$( ,*&( , ! @% &(& , ^(* , $#^ !^ ( , %%) , #^ @ *# , @% ! , )$% !%! ,)&( ,)$$ %% , @)# , #*! !## , @#% ,&!# ^ & , * $ ^ , @ * ^ @,!)&,&$#,#(@cfi f f9 @)&^ cl Gtdsf ] df }Hft ^$( ,*&( , ! @% && ! , ($$ , % ^* !(* ,**^ ,$() !@# ,& @) , &( ^ @) % , $$% , @ ^* &@ , % &$ ,( &! !%! , #*) ,(*( !)^ ,$@( ,$*# @,@*),@^!,^()

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c7f/f}+ jflif{s k|ltj]bg 55

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c7f/f}+ jflif{s k|ltj]bg 69

cGo ;~rfng vr{cfiff9 d;fGt @)&^ cg';"rL $=#&

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cfos/ vr{cfiff9 d;fGt @)&^ cg';"rL $=$!

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u}/ ;~rfng vr{cfiff9 d;fGt @)&^ cg';"rL $=$)

shf{ ckn]vg -!&),$!&,@^@_ -#(*,@&*,#&#_ -!&),$!&,@^@_ -#(*,@&*,#&#_Redundancy Joj:yf - - - -k'g/;+/rgf vr{ - - - -cGo cr{ -!,&&&,*!&_ -!,&&&,*!&_hDdf -!&),$!&,@^@_ -$)),)%^,!()_ -!&),$!&,@^@_ -$)),)%^,!()_

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cfos/ vr{cfiff9 d;fGt @)&^ cg';"rL $=$!

rfn' s/ vr{o; cf=j= -(*$,)%^,&$$_ @*),$&$,(!$ -(*!,($^,$^#_ -@**,)$!,!(*_kl5Nnf] cf=j=sf] ;dfof]hg:yug s/ vr{cNksflng leGgtfx?sf] n]vfÍg ^%!,^#!,!#) -(%,#&#,#)@_ ^%#,$!),($$ -(%,#&#,#)@_s/sf] b/df jbnfjklxn] n]vfÍg gul/Psf] s/ 3f6fhDdf cfos/ vr{ -##@,$@%,^!$_ -#&%,*$*,@!^_ -#@*,%#%,%!(_ -#*#,$!$,%))_

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shf{ ckn]vg -!&),$!&,@^@_ -#(*,@&*,#&#_ -!&),$!&,@^@_ -#(*,@&*,#&#_Redundancy Joj:yf - - - -k'g/;+/rgf vr{ - - - -cGo cr{ -!,&&&,*!&_ -!,&&&,*!&_hDdf -!&),$!&,@^@_ -$)),)%^,!()_ -!&),$!&,@^@_ -$)),)%^,!()_

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c7f/f}+ jflif{s k|ltj]bg 71

gfkmf gf]S;fg ljj/0f cg';f/ v'b gfkmf÷gf]S;fggfkmf gf]S;fg lx;fjsf ] gfkmf÷gf]S;fg !,&*#,%(@,%#* (^&,)#$,*$$af “8kmf “8;fwf/0f hu]8f sf]if -#%^,&!*,%)*_ -!(#,$)^,(^(_;6xL 36a8 sf]if #,%@&,@!^lkmtf{ hu]8f sf]if;+:yfut ;fdflhs pQ/bfloTj sf]if -!&,*#%,(@%_ -(,^&),#$*_sd{rf/L bIftf clej[l4 sf]if -!#,#)(,*!@_ -&,%^*,#(#_nufgL ;dfof]hg sf]if ^,&*#,))) -&!,$)),)))_cGo

lgodgsf/L ;dfof]hg cl3sf] gfkmf÷gf]S;fg !,$)@,%!!,@(# ^**,%!^,#%)lgodgsf/L ;dfof ]hgJofh jSof}tf÷cl3Nnf] Jofh jSof}tf k|flKt @*!,&((,%@! -!,#@@,*$&,&&^_C0f gf]S;fg Joj:yfdf 36a9u}/ a}lsË ;DklQsf] Joj:yfsf] 36a9 @^,))(,)^$ -$^$,&(%,)))_:yug s/ ;DklQ 36a9 -@^!,((^,@@$_Bargain Purchase gfkmfdf]ntf]n vl/bdf gfkmfsf] 36a9ljdflÍs 3f6fsf] 36a9 !),*%(,)@# -(,#^%,($^_km]o/ e]No' sf]ifsf] 36a9cGo

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c7f/f}+ jflif{s k|ltj]bg72

5. Disclosures & Additional Information5.1 Risk management

Risk is inevitable naturally for the banking business and because of that profit and prestige are the indeedreward for the risk management. Prabhu Bank clearly understands that excessive or poorly managed risk,side by side, taking the risk beyond its risk capacity, can lead both financial and non-financial losses. Risktaking attitude can be considered logical only when the risks are understandable, measurable, and con-trollable and are within the Bank’s risk capacity. Sound risk management system in doing business enablesthe Bank to take risks in systematic manner by understanding the risk capacity, setting the risk appetiteand risk tolerance.

Given the ground, Prabhu Bank, in line with Nepal Rastra Bank’s Directives /guideline paper and its ownRisk Management Policy, is moving ahead with a formation of comprehensive mechanism to identify,assess, measure, monitor and control of all types of risks. The Bank’s current risk management structuralframework is as follows:

Board ofDirectors

Risk ManagmentCommittee

Chief ExecutiveOfficer

AuditComittee

AMLCommittee

Integrated RiskManagement

Department/CRO

ALCO (Assets &Liabilities Manage-ment Committee)

InternalAudit

Compliance/ AMLDepartment

CreditRisk Unit

Operation RiskUnit /ISO

Market & OtherRisk Unit

c7f/f}+ jflif{s k|ltj]bg 73

Thus, with the objective to move ahead prudently, risk management approaches as briefed below is adopted by theBank.

Credit Risk: Credit Risk is the possible losses from the non-payment of interest and /or principal by the Bank’sborrowers or debtors as per the agreed terms of credit sanction. In order to ensure sound credit risk managementsystem, credit risk management responsibilities are shared to three distinct functions, namely relationship man-agement, credit risk assessment and credit administration. There has been clear demarcation on the roles andresponsibilities of the three functions.

Besides to analysis of trend and assess the exposure impacts, credit risk unit ensures credit policy, proceduralmanuals and other required activities to develop risk management culture throughout the Bank.

The following table shows the risk concentration of Loans & Advances by Industry:

Operational Risk: Operational risk is the risk of loss resulting from technology, inadequacy of internal procedure,breach of laid down procedures, incapable people and failure of system or adverse external disasters. Prabhu Bankaims to minimize the frequency and impact of unexpected operational loss by ensuring well defined operationalmanuals and guidelines covering each type of activities, train the people to ensure smooth delivery of service,check and balance of authority delegation, comprehensive internal audit and follow up on audit remarks andbusiness continuity plan for possible external disasters.

In order to manage the operation risk, Operation Risk unit remains vigilant for the monitoring operational activitiesthroughout the Bank. In addition to making the Bank enable for required policy and procedural mechanism, itcollects operational incidents taken place in the Bank and external relevant information and submits reports to RiskMgmt. Committee as well Operation Risk Management Committee with the recommendation of required rem-edies that are advised to the Bank Management for necessary execution.

Market, Liquidity & Other Risk: Market risk is the possible losses resulting from the change in interest rate, foreigncurrency exchange rates or price of commodity or investments. Market risks are arisen from rapidly changingexternal factors, thus highly sensitive in banking business. The Bank has Market Risk unit which is independentfrom Treasury Dealer and Treasury Back Office. It monitors day to day activities and decisions related to treasury andreviews /analyses the trend of liquidity, interest rate and FCY exchange rate and assesses the exposure’s impacts.Adequate system for monitoring and reporting the risk exposures and assessing how the bank’s changing riskprofile affects the need for capital had been established.

In addition, liquid assets are maintained in relation to cash flows to provide further sources of funding in the eventof a crisis by carefully preparing and reporting the Structural Liquidity Position, gap analysis and stress test onregular time interval which are further presented in ALCO (Asset Liability Management Committee) for appropriatedecision taking and future strategy setting.

*Loans & Advances do not include staff loan and interest receivable

Loans & Advances 13,039,558 19,637,923 27,168,983 13,072,807 17,360,607 90,279,877

-Mid July 2019*

Loans & Advances 11,560,500 17,995,916 19,620,833 12,665,818 14,137,498 75,980,565

-Mid July 2018*

Banks, Agriculture,Financial Tourism

Particulars Manufacturing & & Construction Others TotalBusiness TradingServices

NPR in Thousand

c7f/f}+ jflif{s k|ltj]bg72

5. Disclosures & Additional Information5.1 Risk management

Risk is inevitable naturally for the banking business and because of that profit and prestige are the indeedreward for the risk management. Prabhu Bank clearly understands that excessive or poorly managed risk,side by side, taking the risk beyond its risk capacity, can lead both financial and non-financial losses. Risktaking attitude can be considered logical only when the risks are understandable, measurable, and con-trollable and are within the Bank’s risk capacity. Sound risk management system in doing business enablesthe Bank to take risks in systematic manner by understanding the risk capacity, setting the risk appetiteand risk tolerance.

Given the ground, Prabhu Bank, in line with Nepal Rastra Bank’s Directives /guideline paper and its ownRisk Management Policy, is moving ahead with a formation of comprehensive mechanism to identify,assess, measure, monitor and control of all types of risks. The Bank’s current risk management structuralframework is as follows:

Board ofDirectors

Risk ManagmentCommittee

Chief ExecutiveOfficer

AuditComittee

AMLCommittee

Integrated RiskManagement

Department/CRO

ALCO (Assets &Liabilities Manage-ment Committee)

InternalAudit

Compliance/ AMLDepartment

CreditRisk Unit

Operation RiskUnit /ISO

Market & OtherRisk Unit

c7f/f}+ jflif{s k|ltj]bg 73

Thus, with the objective to move ahead prudently, risk management approaches as briefed below is adopted by theBank.

Credit Risk: Credit Risk is the possible losses from the non-payment of interest and /or principal by the Bank’sborrowers or debtors as per the agreed terms of credit sanction. In order to ensure sound credit risk managementsystem, credit risk management responsibilities are shared to three distinct functions, namely relationship man-agement, credit risk assessment and credit administration. There has been clear demarcation on the roles andresponsibilities of the three functions.

Besides to analysis of trend and assess the exposure impacts, credit risk unit ensures credit policy, proceduralmanuals and other required activities to develop risk management culture throughout the Bank.

The following table shows the risk concentration of Loans & Advances by Industry:

Operational Risk: Operational risk is the risk of loss resulting from technology, inadequacy of internal procedure,breach of laid down procedures, incapable people and failure of system or adverse external disasters. Prabhu Bankaims to minimize the frequency and impact of unexpected operational loss by ensuring well defined operationalmanuals and guidelines covering each type of activities, train the people to ensure smooth delivery of service,check and balance of authority delegation, comprehensive internal audit and follow up on audit remarks andbusiness continuity plan for possible external disasters.

In order to manage the operation risk, Operation Risk unit remains vigilant for the monitoring operational activitiesthroughout the Bank. In addition to making the Bank enable for required policy and procedural mechanism, itcollects operational incidents taken place in the Bank and external relevant information and submits reports to RiskMgmt. Committee as well Operation Risk Management Committee with the recommendation of required rem-edies that are advised to the Bank Management for necessary execution.

Market, Liquidity & Other Risk: Market risk is the possible losses resulting from the change in interest rate, foreigncurrency exchange rates or price of commodity or investments. Market risks are arisen from rapidly changingexternal factors, thus highly sensitive in banking business. The Bank has Market Risk unit which is independentfrom Treasury Dealer and Treasury Back Office. It monitors day to day activities and decisions related to treasury andreviews /analyses the trend of liquidity, interest rate and FCY exchange rate and assesses the exposure’s impacts.Adequate system for monitoring and reporting the risk exposures and assessing how the bank’s changing riskprofile affects the need for capital had been established.

In addition, liquid assets are maintained in relation to cash flows to provide further sources of funding in the eventof a crisis by carefully preparing and reporting the Structural Liquidity Position, gap analysis and stress test onregular time interval which are further presented in ALCO (Asset Liability Management Committee) for appropriatedecision taking and future strategy setting.

*Loans & Advances do not include staff loan and interest receivable

Loans & Advances 13,039,558 19,637,923 27,168,983 13,072,807 17,360,607 90,279,877

-Mid July 2019*

Loans & Advances 11,560,500 17,995,916 19,620,833 12,665,818 14,137,498 75,980,565

-Mid July 2018*

Banks, Agriculture,Financial Tourism

Particulars Manufacturing & & Construction Others TotalBusiness TradingServices

NPR in Thousand

c7f/f}+ jflif{s k|ltj]bg74

The table below summarises the maturity profile of the undiscounted cash flows of the Bank’s financial assets andliabilities as at Ashadh 31, 2076. Repayments which are subject to notice are treated as if notice were to be givenimmediately. However, the Bank expects that many customers will not request repayment on the earliest date itcould be required to pay and the table does not reflect the expected cash flows indicated by its deposit retentionhistory.

Financial instruments are recorded at fair value. The following is a description of how fair values are determined forfinancial instruments that are recorded at fair value using valuation techniques. These incorporate the bank’sestimate of assumptions that a market participant would make when valuing the instruments.

For all financial instruments where fair values are determined by referring to externally quoted prices or observ-able pricing inputs to models, independent price determination or validation is obtained. In an inactive market,direct observation of a traded price may not be possible. In these circumstances, the Bank uses alternative marketinformation to validate the financial instrument’s fair value, with greater weight given to information that isconsidered to be more relevant and reliable. Financials assets measured at fair value (either through PL or OCI),

Financial Assets

Cash & Cash Equivalents 3,132,648 10,659,689 - - 13,792,337

Due From Bank 5,294,094 - 2,737,175 - 8,031,269

Derivative Financial Instruments - 82,873 - - 82,873

Loan & Advance 291,530 13,739,685 28,403,291 47,318,597 89,753,102

Investment Securities - - 12,215,053 2,233,477 14,448,530

Investment in Subsidiaries - - - 116,961 116,961

Total undiscounted Assets 8,718,272 24,482,247 43,355,519 49,669,035 126,225,073

Financial Liabilities

Due to Banks 8,004,942 - - - 8,802,214

Due to Customers 539,182 26,874,233 36,604,420 41,470,671 105,488,506

Debts Issued & Other

Borrowed Funds - - - - -

Unclaimed Dividend 30,206 - - - 30,206

Total Undiscounted Liabilities 8,574,330 26,874,233 37,401,692 41,470,671 114,320,926

Net Financial Assets/

(Liabilities) 143,942 (2,391,986) 5,953,827 8,198,364 11,904,147

Particulars On Up to 3 to 12 More than Total Demand 3 months months 1 years

NPR in '000

c7f/f}+ jflif{s k|ltj]bg 75

primarily consisting of quoted equities and Quoted Mutual Fund units, are valued using the quoted market price inactive markets as at the reporting date. If unquoted, those are carried at cost.

Financial investments – Measured through OCIFinancials assets measured through OCI, primarily consist of quoted equities and Quoted Mutual Fund units arevalued using the quoted market price i n active markets as at the reporting date. For unquoted securities those arecarried at cost.

Besides to above, a full-fledged Compliance Department is formed headed by Head – Compliance under directsupervision of Chief Executive Officer to ensure compliance of regulatory requirements and internal policies.Likewise, audit function is also independent and Internal Audit Department ensures in development of internalprocedures and checks and control system /procedures and reports to Board level Audit Committee.

5.2 Capital ManagementBank has rolled out its ICAAP Policy, 2015 amended in 2017 with the following fundamental purposes:

Development of policy, practice, processes, system and plan to meet the regulatory and economiccapital under the Pillar 2 of the Basel II Capital Accord.

Report the Board about the ongoing assessment of the bank’s risk profile, mitigation mechanismsbeing applied and estimated future capital requirements of the bank.

Communicate and justify the regulatory authority about the procedure and methodology adoptedfor ICAAP based on present and future risk profile of the bank.

Ensuring that management exercises sound judgment and set aside adequate capital for materialrisks in accordance with the overall risk.

Standard Risk appetite under Credit Risk, Operation Risk, Market Risk, supervisory adjustment and Other Risk areset at 80%, 7.25%, 0.25%, 1% and 0.25% of total capital fund respectively. Meanwhile, Maximum tolerable risk underCredit Risk, Operation Risk, Market Risk, supervisory adjustment and Other Risk are set at 85%, 9.50%, 0.75%, 3% and0.50% total capital fund respectively.

In order to comply with prudential floor prescribed by NRB, the Bank has computed and reported the capitaladequacy position as per Basel III norms.

As per ICAAP Policy, 2015, amended in 2017, tolerable risk appetite of the Bank shall be as follows:

Risk Category Economic Capital Allocation Low Medium High

Credit Risk 80.00% to 82.00%

Operation Risk 4.50% to 4.75%

Market Risk 0.20% to 0.25%

Supervisory Adjustments 1.75% to 2.55%

Other Risk 0.05% to 0.10%

Risk Appetite Level

c7f/f}+ jflif{s k|ltj]bg 75

primarily consisting of quoted equities and Quoted Mutual Fund units, are valued using the quoted market price inactive markets as at the reporting date. If unquoted, those are carried at cost.

Financial investments – Measured through OCIFinancials assets measured through OCI, primarily consist of quoted equities and Quoted Mutual Fund units arevalued using the quoted market price i n active markets as at the reporting date. For unquoted securities those arecarried at cost.

Besides to above, a full-fledged Compliance Department is formed headed by Head – Compliance under directsupervision of Chief Executive Officer to ensure compliance of regulatory requirements and internal policies.Likewise, audit function is also independent and Internal Audit Department ensures in development of internalprocedures and checks and control system /procedures and reports to Board level Audit Committee.

5.2 Capital ManagementBank has rolled out its ICAAP Policy, 2015 amended in 2017 with the following fundamental purposes:

Development of policy, practice, processes, system and plan to meet the regulatory and economiccapital under the Pillar 2 of the Basel II Capital Accord.

Report the Board about the ongoing assessment of the bank’s risk profile, mitigation mechanismsbeing applied and estimated future capital requirements of the bank.

Communicate and justify the regulatory authority about the procedure and methodology adoptedfor ICAAP based on present and future risk profile of the bank.

Ensuring that management exercises sound judgment and set aside adequate capital for materialrisks in accordance with the overall risk.

Standard Risk appetite under Credit Risk, Operation Risk, Market Risk, supervisory adjustment and Other Risk areset at 80%, 7.25%, 0.25%, 1% and 0.25% of total capital fund respectively. Meanwhile, Maximum tolerable risk underCredit Risk, Operation Risk, Market Risk, supervisory adjustment and Other Risk are set at 85%, 9.50%, 0.75%, 3% and0.50% total capital fund respectively.

In order to comply with prudential floor prescribed by NRB, the Bank has computed and reported the capitaladequacy position as per Basel III norms.

As per ICAAP Policy, 2015, amended in 2017, tolerable risk appetite of the Bank shall be as follows:

Risk Category Economic Capital Allocation Low Medium High

Credit Risk 80.00% to 82.00%

Operation Risk 4.50% to 4.75%

Market Risk 0.20% to 0.25%

Supervisory Adjustments 1.75% to 2.55%

Other Risk 0.05% to 0.10%

Risk Appetite Level

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1 Capital Structure and Capital Adequacy:

1.1 Tier I Capital and Breakdown of its Components:

SN Particular Amount (NPR)a Paid Up Equity Share Capital 8,892,675b Share Premium -c Statutory General Reserves 1,744,898d Retained Earnings 1,520,915e Unaudited current year cumulative profit -f Other Reserves 261,996

g Less: Fictitious Assets -h Less: Investment in subsidiaries 116,961i Less: Deferred Tax Assets 261,996

Total Tier I Capital 12,041,526

1.2 Tier II Capital and Breakdown of its Components:

SN Particular Amount (NPR)a General loan loss provision 989,516b Exchange Equalization Reserve -c Investment Adjustment Reserve 117,721d other reserves -

Total Tier II Capital 1,107,237

1.4 Deduction from Tier I

SN Particular Amount (NPR)a Fictitious Assets -b Investment in subsidiaries 116,961c Deferred Tax Assets 261,996

Total 378,957

1.3 The bank has not issued any Subordinated Term Debt instrument.

1.5 Qualifying Capital

SN Particular Amount (NPR)a Core Capital (Tier I) 12,041,526b Supplementary Capital (Tier II) 1,107,237

Total Capital Fund (Tier I and Tier II) 13,148,763

c7f/f}+ jflif{s k|ltj]bg76

1 Capital Structure and Capital Adequacy:

1.1 Tier I Capital and Breakdown of its Components:

SN Particular Amount (NPR)a Paid Up Equity Share Capital 8,892,675b Share Premium -c Statutory General Reserves 1,744,898d Retained Earnings 1,520,915e Unaudited current year cumulative profit -f Other Reserves 261,996

g Less: Fictitious Assets -h Less: Investment in subsidiaries 116,961i Less: Deferred Tax Assets 261,996

Total Tier I Capital 12,041,526

1.2 Tier II Capital and Breakdown of its Components:

SN Particular Amount (NPR)a General loan loss provision 989,516b Exchange Equalization Reserve -c Investment Adjustment Reserve 117,721d other reserves -

Total Tier II Capital 1,107,237

1.4 Deduction from Tier I

SN Particular Amount (NPR)a Fictitious Assets -b Investment in subsidiaries 116,961c Deferred Tax Assets 261,996

Total 378,957

1.3 The bank has not issued any Subordinated Term Debt instrument.

1.5 Qualifying Capital

SN Particular Amount (NPR)a Core Capital (Tier I) 12,041,526b Supplementary Capital (Tier II) 1,107,237

Total Capital Fund (Tier I and Tier II) 13,148,763

c7f/f}+ jflif{s k|ltj]bg 77

2.1 Risk weighted exposures under each 11 categories of Credit Risk:

SN Particular Amount (NPR)a Claims on government and central bank -b Claims on other official entities -c Claims on banks 3,452,602d Claims on corporate and securities firms 51,545,148e Claims on regulatory retail Portfolio 11,951,008f Claims secured by residential properties 5,756,516g Claims secured by commercial real estate 2,950,137h Past due claims 2,100,801i High risk claims 3,239,563j Other Assets 11,801,139k Off Balance - sheet items 15,629,326

Total Risk Weighted Exposures 108,426,239

2 Risk Exposures:

2.2 Risk weighted exposures for Credit Risk, Market Risk and Operational Risk:

SN Particular Amount (NPR)a Risk Weighted Exposure for Credit Risk 108,426,239b Risk Weighted Exposure for Operational Risk 4,674,746c Risk Weighted Exposure for Market Risk 330,151

Adjustments under Pillar-IIAdd: 3% of the Gross Revenue for operational risk 974,825Add:1% of the total deposit due to in sufficient Liquid Assets(6.4a 6) -Add: 3% of Overall Risk Weighted Exposure as per Supervisory Adjustment 3,402,934Total Risk Weighted Exposures 117,808,895

2.3 Capital Adequacy Calculation Table:

SN Particular Amount (NPR)a Risk Weighted Exposure for Credit Risk 108,426,239b Risk Weighted Exposure for Operational Risk 4,674,746c Risk Weighted Exposure for Market Risk 330,151

Adjustments under Pillar-IIAdd: 3% of the Gross Revenue for operational risk 974,825Add:1% of the total deposit due to in sufficient Liquid Assets(6.4a 6) -Add: 3% of the Risk Weighted Exposure as per Supervisory Adjustment 3,402,934Total Core Capital to Total Risk Weighted Exposure 10.22%Total Capital Fund to Total Risk Weighted Exposure 11.16%

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3 Non-Performing Assets

3.2 Non-Performing Assets Ratios

SN Particular Amount (NPR)a Gross NPA to Gross Loan & Advances 3.76%b Net NPA to Net Advances 1.57%

3.1 Statement of Non-Performing Assets (Gross and Net)

SN Particular Amount (NPR) Provision Net NPA a Restructured 80,810 10,101 70,709 b Sub-standard 1,243,115 310,779 932,336 c Doubtful 737,549 368,774 368,774 d Loss 1,334,133 1,334,133 -

Total 3,395,606 2,023,787 1,371,819

3.3 Movement of Non-Performing Assets

SN Particular This Quarter Previous Quarter Movementa Restructured 80,810 - 80,810b Sub-standard 1,243,115 400,375 842,739c Doubtful 737,549 361,343 376,206d Loss 1,334,133 1,411,564 (77,431)

Total 3,395,606 2,173,282 1,222,324Non-Performing Assets (%) 3.76% 2.42% 1.34%

SN Particular Amount (NPR)a Write off Loans during the Year 170,417b Write off Interest during the Year -

4 Write off of Loans and Interest in the quarter

5 Movement of Loan Loss Provision and Interest Suspense

SN Particular This Quarter Previous Quarter Movementa Loan Loss Provision 3,015,791 2,842,504 173,287b Interest Suspense 1,041,048 1,341,854 (300,806)

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5.1 Classification of financial assets and financial liabilitiesDetails on classification of financial assets and financial liabilities and their measurement have beenpresented in point no. 3.4 above.

5.2 Operating Segment Information1. Bank has identified its four segments (Treasury & Remittance, ADC, Trade operations and Banking)

based on the business activities.

2. The segmental information about Profit/ Loss, Assets & Liabilities etc. are presented below:

(a) Revenue from external customers 1,294,119 162,584 317,669 10,328,885 12,103,257(b) Intersegment revenues (1,185,144) (37,393) 17,423 1,205,114 -(c) Net Revenue 108,975 125,191 335,092 11,533,999 12,103,257(d) Interest Revenue 819,989 - - 9,945,076 10,765,064(e) Interest Expense 99,180 - - 6,267,787 6,366,966(f) Net interest revenue (b) 720,809 - - 3,677,289 4,398,098(g) Depreciation and Amortization 6,807 9,077 2,269 208,761 226,915(h) Segment profit/(loss) 62,777 77,052 332,823 1,639,475 2,112,128(i) Entity's interest in the profit or loss - - - - -of associates accountedfor using equity method(j) Other material non-cash items: - - - - -(k) Impairment of assets - - - 3,015,791 3,015,791(l) Segment assets 43,883,291 669,639 69,601 93,263,806 137,886,337(m) Segment liabilities 9,810,222 46,422 359,986 113,349,040 123,565,669

AlternateDeliveryChannel

Treasury (Card && Internet Trade

Particulars Remittance Banking) Operations Banking Total

NPR in ‘000’

3. Measurement of segment profit/ loss, assets and liabilities:· Bank has used Fund Transfer Pricing (FTP) method to recognize income/ expense for any transaction

between reportable segments.· Reportable segments’ profit or loss has been computed on the same basis for that of entity’s profit or loss.· Reportable segments’ assets or liabilities have been measured on the same basis for that of entity’s profit

or loss.

4. Reconciliation of reportable segment revenues, profit or loss, assets and liabilities:

Total revenue for reportable segments 12,103,257Other RevenuesElimination of intersegment revenuesEntity's revenues 12,103,257

Revenue

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3 Non-Performing Assets

3.2 Non-Performing Assets Ratios

SN Particular Amount (NPR)a Gross NPA to Gross Loan & Advances 3.76%b Net NPA to Net Advances 1.57%

3.1 Statement of Non-Performing Assets (Gross and Net)

SN Particular Amount (NPR) Provision Net NPA a Restructured 80,810 10,101 70,709 b Sub-standard 1,243,115 310,779 932,336 c Doubtful 737,549 368,774 368,774 d Loss 1,334,133 1,334,133 -

Total 3,395,606 2,023,787 1,371,819

3.3 Movement of Non-Performing Assets

SN Particular This Quarter Previous Quarter Movementa Restructured 80,810 - 80,810b Sub-standard 1,243,115 400,375 842,739c Doubtful 737,549 361,343 376,206d Loss 1,334,133 1,411,564 (77,431)

Total 3,395,606 2,173,282 1,222,324Non-Performing Assets (%) 3.76% 2.42% 1.34%

SN Particular Amount (NPR)a Write off Loans during the Year 170,417b Write off Interest during the Year -

4 Write off of Loans and Interest in the quarter

5 Movement of Loan Loss Provision and Interest Suspense

SN Particular This Quarter Previous Quarter Movementa Loan Loss Provision 3,015,791 2,842,504 173,287b Interest Suspense 1,041,048 1,341,854 (300,806)

c7f/f}+ jflif{s k|ltj]bg 79

5.1 Classification of financial assets and financial liabilitiesDetails on classification of financial assets and financial liabilities and their measurement have beenpresented in point no. 3.4 above.

5.2 Operating Segment Information1. Bank has identified its four segments (Treasury & Remittance, ADC, Trade operations and Banking)

based on the business activities.

2. The segmental information about Profit/ Loss, Assets & Liabilities etc. are presented below:

(a) Revenue from external customers 1,294,119 162,584 317,669 10,328,885 12,103,257(b) Intersegment revenues (1,185,144) (37,393) 17,423 1,205,114 -(c) Net Revenue 108,975 125,191 335,092 11,533,999 12,103,257(d) Interest Revenue 819,989 - - 9,945,076 10,765,064(e) Interest Expense 99,180 - - 6,267,787 6,366,966(f) Net interest revenue (b) 720,809 - - 3,677,289 4,398,098(g) Depreciation and Amortization 6,807 9,077 2,269 208,761 226,915(h) Segment profit/(loss) 62,777 77,052 332,823 1,639,475 2,112,128(i) Entity's interest in the profit or loss - - - - -of associates accountedfor using equity method(j) Other material non-cash items: - - - - -(k) Impairment of assets - - - 3,015,791 3,015,791(l) Segment assets 43,883,291 669,639 69,601 93,263,806 137,886,337(m) Segment liabilities 9,810,222 46,422 359,986 113,349,040 123,565,669

AlternateDeliveryChannel

Treasury (Card && Internet Trade

Particulars Remittance Banking) Operations Banking Total

NPR in ‘000’

3. Measurement of segment profit/ loss, assets and liabilities:· Bank has used Fund Transfer Pricing (FTP) method to recognize income/ expense for any transaction

between reportable segments.· Reportable segments’ profit or loss has been computed on the same basis for that of entity’s profit or loss.· Reportable segments’ assets or liabilities have been measured on the same basis for that of entity’s profit

or loss.

4. Reconciliation of reportable segment revenues, profit or loss, assets and liabilities:

Total revenue for reportable segments 12,103,257Other RevenuesElimination of intersegment revenuesEntity's revenues 12,103,257

Revenue

c7f/f}+ jflif{s k|ltj]bg80

Total profit or loss for reportable segments 2,112,128Other Profit or LossElimination of intersegment profitUnallocated amounts: -Entity's Profit 2,112,128

Profit or Loss

Total assets for reportable segments 137,886,337Other AssetsUnallocated AmountsEntity's Assets 137,886,337

Assets

Total liabilities for reportable segments 123,565,669Other LiabilitiesUnallocated AmountsEntity's Liabilities 123,565,669

Liabilities

5. Information about products and services:Revenue from each type of products and services:

Treasury & Remittance 1,294,119Alternate Delivery Channel 162,584Central Trade Operations 317,669Banking 10,328,885Total 12,103,257

6. Information about geographical areas:Revenue from each geographical areas:

a. Domestic 12,103,257Province-1 913,573Province-2 619,987Province-3 8,407,605Province-4 821,951Province-5 1,056,602Province-6 66,097Province-7 217,443b. Foreign -Total 12,103,257

7. Information about major customers:Revenue from any single customer does not amount to 10% or more of entity's revenue.

c7f/f}+ jflif{s k|ltj]bg80

Total profit or loss for reportable segments 2,112,128Other Profit or LossElimination of intersegment profitUnallocated amounts: -Entity's Profit 2,112,128

Profit or Loss

Total assets for reportable segments 137,886,337Other AssetsUnallocated AmountsEntity's Assets 137,886,337

Assets

Total liabilities for reportable segments 123,565,669Other LiabilitiesUnallocated AmountsEntity's Liabilities 123,565,669

Liabilities

5. Information about products and services:Revenue from each type of products and services:

Treasury & Remittance 1,294,119Alternate Delivery Channel 162,584Central Trade Operations 317,669Banking 10,328,885Total 12,103,257

6. Information about geographical areas:Revenue from each geographical areas:

a. Domestic 12,103,257Province-1 913,573Province-2 619,987Province-3 8,407,605Province-4 821,951Province-5 1,056,602Province-6 66,097Province-7 217,443b. Foreign -Total 12,103,257

7. Information about major customers:Revenue from any single customer does not amount to 10% or more of entity's revenue.

c7f/f}+ jflif{s k|ltj]bg 81

5.5 Share options and share based payment“Share options” is a contract that gives the holder the right, but not the obligation, to subscribe the bank’sshares at a fixed or determinable price for a specified period.

A share-based payment is a transaction in which the bank receives goods or services either as consider-ation for its equity instruments or by incurring liabilities for amounts based on the price of the bank’sshares or other equity instruments of the bank.

Explanatory NotesThe bank does not have any share options contract and share based payment transactions for the report-ing period.

5.6 Contingent liabilities and commitmentContingent liabilities: Where the Bank undertakes to make a payment on behalf of its customers forguarantees issued, such as for performance bonds or as irrevocable letters of credit as part of the Bank’stransaction banking business for which an obligation to make a payment has not arisen at the reportingdate, those are included in these financial statements as contingent liabilities.

Other contingent liabilities primarily include revocable letters of credit and bonds issued on behalf ofcustomers to customs, for bids or offers.

Commitments: Where the Bank has confirmed its intention to provide funds to a customer or on behalf ofa customer in the form of loans, overdrafts, future guarantees, whether cancellable or not, or letters ofcredit and the Bank has not made payments at the reporting date, those instruments are included in thesefinancial statement as commitments.

Explanatory NotesThe Bank seeks to comply with all applicable laws and regulations, but may be subject to regulatoryactions and investigations, the outcome of which are generally difficult to predict and can be material tothe bank.

In addition to these matters, the Bank may receive legal claims against it in the normal course of business.The Bank considers none of these claims as material. Where appropriate, the bank recognises a provisionfor liabilities when it is probable that an outflow of economic resources embodying economic benefitswill be required and for which a reliable estimate can be made of the obligation(s).

Details relating to Contingent liabilities and commitment are depicted under schedule 4.28.

5.7 Related parties disclosuresThe Bank has carried out transactions in the ordinary course of business on an arm’s length basis at com-mercial rates with parties as per Nepal Accounting Standard – NAS 24- “Related Party Disclosures’, exceptfor the transactions that Key Management Personnel (KMPs) have availed under schemes uniformly ap-plicable to all staff at concessionary rates.

Parent and Ultimate Controlling Party:The Bank does not have an identifiable parent of its own.

Transactions with Key Management Personnel (KMPs):As per NAS -24- Related Party Disclosures, KMP are defined as those persons having authority and respon-sibility for planning, directing and controlling the activities of the entity.

c7f/f}+ jflif{s k|ltj]bg82

Board of Directors and the members of top level Management are considered as KMP of the Bank.

Compensations of KMP:Compensation to Board of Directors:

2019 2018Rs' 000 Rs' 000

Meeting Fees Paid 2,352 1,704Telephone/ Internet/ Newspaper Expenses Paid 732 641

3,084 2,345

Compensation to Other KMPs:

2019 2018Rs' 000 Rs' 000

Short term employee benefits 19,800 22,235Employee Bonus 1,799 4,661Festival Allowance and payment against annual leave 1,506 2,454

23,105 29,350Grand Total 46,094 46,111

Transaction with subsidiary M/s Prabhu Capital Ltd.

2019 2018Rs' 000 Rs' 000

Interest Expenses 2,367 5,726Deposit Held 64,002 117,767RTS Fees and Operational Support Expenses 1,781 1,500Rent Income 2,764 2,533

Compensation to CEO:

2019 2018Rs' 000 Rs' 000

Short term employee benefits 18,074 11,392Employee Bonus 2,336 3,772Festival Allowance and payment against annual leave 2,578 1,597

22,989 16,761

Transaction with Smart Choice Technology Ltd.

2019 2018Rs' 000 Rs' 000

Purchase of cards 3,390

c7f/f}+ jflif{s k|ltj]bg82

Board of Directors and the members of top level Management are considered as KMP of the Bank.

Compensations of KMP:Compensation to Board of Directors:

2019 2018Rs' 000 Rs' 000

Meeting Fees Paid 2,352 1,704Telephone/ Internet/ Newspaper Expenses Paid 732 641

3,084 2,345

Compensation to Other KMPs:

2019 2018Rs' 000 Rs' 000

Short term employee benefits 19,800 22,235Employee Bonus 1,799 4,661Festival Allowance and payment against annual leave 1,506 2,454

23,105 29,350Grand Total 46,094 46,111

Transaction with subsidiary M/s Prabhu Capital Ltd.

2019 2018Rs' 000 Rs' 000

Interest Expenses 2,367 5,726Deposit Held 64,002 117,767RTS Fees and Operational Support Expenses 1,781 1,500Rent Income 2,764 2,533

Compensation to CEO:

2019 2018Rs' 000 Rs' 000

Short term employee benefits 18,074 11,392Employee Bonus 2,336 3,772Festival Allowance and payment against annual leave 2,578 1,597

22,989 16,761

Transaction with Smart Choice Technology Ltd.

2019 2018Rs' 000 Rs' 000

Purchase of cards 3,390

c7f/f}+ jflif{s k|ltj]bg 83

5.8 Merger and acquisitionNo such events occurred during the year.

5.9 Additional disclosures of non-consolidated entitiesThe bank has neither any investment in any entities which requires consolidation as per applicable NFRSnor any investment in associates which needs to be pooled in the financial statement of the bank. Exceptfor strategic investment in equity shares, the bank has no other equity investment.

5.10 Events after reporting date.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 based on NAS 10"Events after reporting periods”.All adjusting events are adjusted in the books with additional disclosures and non-adjusting materialevents are disclosed in the notes with possible financial impact, to the extent ascertainable.

Explanatory NotesThere are no material events that have occurred subsequent to 16 July 2019 till the signing of this financialstatement on 4th October, 2019.

5.11 Grant Received from Sakshyam:As per agreement with Sakshyam, Bank has lodged a claim for grant of NPR 24,648,001. The grant is rev-enue grant which has been shown as “Other Income” in Income Statement. NPR 5,073,953 received asCapital Grant during the Fiscal Year 2016/17 against acquisition of Fixed Assets; which had been booked as“Deferred Grant Income” under Other Liabilities. Amortization of NPR 458,268 has been booked as de-ferred grant income in the current year.

Deferred Grant Income shall be proportionately recognized as income in Income Statement according tothe depreciation policy for the concerned Fixed Assets.

5.12 Unpaid DividendThe Bank’s dividend payable as at balance sheet date stands NPR 30,205,809 the details of which as fol-lows:

F/Y 2059/60 275,700 275,700F/Y 2060/61 299,300 299,300F/Y 2061/62 15,500 378,000 393,500F/Y 2062/63 8,500 8,500F/Y 2063/64 39,235 39,235F/Y 2064/65 447,878 532,100 979,978F/Y 2065/66 1,632,580 540,650 272,120 2,445,350F/Y 2066/67 2,488,483 213,758 2,702,240F/Y 2067/68 1,377,732 817,770 2,195,501F/Y 2068/69 1,272,930 8,857,077 10,130,007F/Y 2069/70 10,736,498 10,736,498Total 4,632,175 1,072,750 1,863,609 2,090,699 20,546,575 30,205,809

Particulars KIST PBBL GDBL ZFL GBNL Total

The Bank has published notice to the shareholders for unclaimed dividends more than five years periodaccording to NRB Directives 16.

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5.13 Summary of concentration of exposure:

Particulars Loans and Advances Deposits and BorrowingsTotal Amount as on 16 July 2019 90,279,877 112,393,448Core Capital (last quarter) 11,879,519Highest Exposure to a Single Unit (including non-funded) 2,165,429 4,021,726Concentration of exposure to a single unit (of Core Capital) 18.23%Concentration of deposit from a single unit (of Total Deposit) 3.58%

NPR in ‘000’

5.14 Weighted Average Interest Spread:The weighted average interest spread rate is calculated considering interest income on loan on cash basisand investment in all securities.

Particulars FY 2075/76 FY 2074/75Average Rate of return from Advances and Investments 10.96 11.40Average cost of Deposits/Borrowings 6.26 6.68Net Interest Spread 4.70 4.72

Rate (%)

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S. N

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

Loan Type

EXPORT LOAN

Personal Loan

Personal Loan

Personal Loan

Personal Loan

Working CapitalloanPersonal Loan

Demand Loan,Overdraft,Term LoanPersonal Loan

Personal Loan

Personal Loan

Personal Loan

Working CapitalLoanDemand Loan

Overdraft,TermLoanAuto Loan

Term Loan

AUTO LOAN

HIRE PURCHASELOANHire Purchase

Personal loan

Personal loan

Total

Amount write off

8,324,685

1,001,559

1,001,559

1,001,559

1,001,559

612,204

1,001,559

50,404,210

1,001,559

1,001,559

1,001,559

1,001,559

25,752

10,105,794

79,513,235

4,221,192

2,190,803

451,885

36,409

42,218

2,403,933

3,070,907

170,417,262

Type ofSecurityLand andBuildingN/A

N/A

N/A

N/A

Land andBuildingN/A

land/stock

N/A

N/A

N/A

N/A

N/A

Land

Land

Vehicle

Vehicle

Vehicle

Vehicle

Vehicle

Land

Land

Basis ofValuation

90:10

N/A

N/A

N/A

N/A

70:30

N/A

50:50

N/A

N/A

N/A

N/A

Stock

90:10

80:20

Invoicevalue

70:30Invoicevalue

Invoicevalue

Invoicevalue90:10

90:10

Loan approved byName/Designation Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Initiations made forRecoveryRegular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,

5.15 Loan Write-off Details:Following is the list of loan written off during the current year:

c7f/f}+ jflif{s k|ltj]bg84

5.13 Summary of concentration of exposure:

Particulars Loans and Advances Deposits and BorrowingsTotal Amount as on 16 July 2019 90,279,877 112,393,448Core Capital (last quarter) 11,879,519Highest Exposure to a Single Unit (including non-funded) 2,165,429 4,021,726Concentration of exposure to a single unit (of Core Capital) 18.23%Concentration of deposit from a single unit (of Total Deposit) 3.58%

NPR in ‘000’

5.14 Weighted Average Interest Spread:The weighted average interest spread rate is calculated considering interest income on loan on cash basisand investment in all securities.

Particulars FY 2075/76 FY 2074/75Average Rate of return from Advances and Investments 10.96 11.40Average cost of Deposits/Borrowings 6.26 6.68Net Interest Spread 4.70 4.72

Rate (%)

c7f/f}+ jflif{s k|ltj]bg 85

S. N

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19

20

21

22

Loan Type

EXPORT LOAN

Personal Loan

Personal Loan

Personal Loan

Personal Loan

Working CapitalloanPersonal Loan

Demand Loan,Overdraft,Term LoanPersonal Loan

Personal Loan

Personal Loan

Personal Loan

Working CapitalLoanDemand Loan

Overdraft,TermLoanAuto Loan

Term Loan

AUTO LOAN

HIRE PURCHASELOANHire Purchase

Personal loan

Personal loan

Total

Amount write off

8,324,685

1,001,559

1,001,559

1,001,559

1,001,559

612,204

1,001,559

50,404,210

1,001,559

1,001,559

1,001,559

1,001,559

25,752

10,105,794

79,513,235

4,221,192

2,190,803

451,885

36,409

42,218

2,403,933

3,070,907

170,417,262

Type ofSecurityLand andBuildingN/A

N/A

N/A

N/A

Land andBuildingN/A

land/stock

N/A

N/A

N/A

N/A

N/A

Land

Land

Vehicle

Vehicle

Vehicle

Vehicle

Vehicle

Land

Land

Basis ofValuation

90:10

N/A

N/A

N/A

N/A

70:30

N/A

50:50

N/A

N/A

N/A

N/A

Stock

90:10

80:20

Invoicevalue

70:30Invoicevalue

Invoicevalue

Invoicevalue90:10

90:10

Loan approved byName/Designation Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Credit Committee

Initiations made forRecoveryRegular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,Regular follow-up, publishpublic notice, blacklisting,

5.15 Loan Write-off Details:Following is the list of loan written off during the current year:

c7f/f}+ jflif{s k|ltj]bg86

5.16 Written off Loan Recovered:NPR 8,714,057 was recovered from written-off loan during the year. Details as follows:

1 17,375,501 02/04/2019 7,806,7762 50,404,210 9,887,310 24/04/2019 907,282

8,714,057

Amount Written off

Principal Interest OthersS.N. Date of

recoveryRecoveryAmount

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v'b cj:yf -s_ &@^,##!,%%# #@&,!*),$)*

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ahf/ hf]lvdsf nflu hf]lvd efl/t /sd -ª_ = -u_ x -3_ ##),!%),&)^ !^#,%(),@)$

ahf/ hf]lvdcfiff9 d;fGt @)&^

qm=;+= d'b|f ljlgdo b/

ljb]zL d'b|fsf]v'b cj:yf

-g]=?=_

ljb]zL d'b|fsf]v'b cj:yf

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ut jif{sf]ljb]zL d'b|fsf];fGble{s v'bcj:yf -g]=?=_

c7f/f}+ jflif{s k|ltj]bg94

Principal Indicators

Indicators FY2014/15

FY2015/16

FY2016/17

FY2017/18

1. Net Profit/Gross Income Percent 53.79 44.26 47.78 25.69 31.772. Earnings Per Share NPR 31.73 26.75 27.17 12.58 21.033. Market Value Per Share NPR 348 415 406 187 2664. Price Earning Ratio Ratio 10.97 15.51 14.94 14.87 12.655. Dividend (including bonus)

on Share Capital Percent - - - 8.42 16.846. Cash Dividend on Share Capital Percent - - - 0.42 0.847. Interest Income/Loans

and Advances Percent 9.48 7.45 8.86 10.46 11.608. Staff Expenses/Total

Operating Expenses Percent 47.86 50.95 49.92 60.25 56.689. Interest Expenses/Total

Deposits and Borrowings Percent 3.02 2.66 3.64 5.58 6.0410. Exchange Gain/Total Income Percent 4.70 6.08 5.70 9.06 6.5411. Staff Bonus/Total Staff Expenses Percent 28.39 22.93 28.17 11.13 13.4312. Net Profit /Loan and Advances Percent 3.43 2.32 2.58 1.23 1.9213. Net Profit /Total Assets Ratio 2.19 1.64 1.76 0.86 1.2914. Total Credit/Deposits Percent 70.43 79.11 76.19 81.04 87.9415. Total Operating Expenses/

Total Assets Percent 2.22 2.01 1.79 1.99 2.2416. Capital Adequacy (On Risk

Weighted Assets)a.Core Capital Percent 9.44 10.62 9.45 10.82 10.22b. Supplementary Capital Percent 1.17 1.67 1.73 1.04 0.94c. Total Capital Fund Percent 10.61 12.29 11.18 11.86 11.1617. Liquidity (CRR) Percent 15.69 12.13 12.13 6.83 4.3918. Gross Non-Performing

Credit/Total Credit Ratio 7.33 8.83 4.55 3.98 3.7619. Weighted Average Interest

Rate Spread Percent 4.84 5.09 5.09 4.72 4.7020. Book Net Worth NPR'000 3,693,711 6,433,842 8,284,287 12,570,246 14,320,66721. Number of Shares Number 32,088,852 58,814,022 58,814,022 82,339,485 88,926,74722. Number of Staff Number 1083 1334 1444 1677 206123. Return on Equity Percent 27.57 17.00 19.29 7.69 12.4524. Book Value Per share NPR 115.11 109.39 140.86 152.66 161.0425. CCD Ratio (Credit/(Deposits+

Core Capital) Ratio 66.45 73.64 71.28 68.91 76.6226. Net Liquid Asset Ratio Ratio 34.21 34.29 30.25 29.30 28.0827. Base Rate Percent 7.63 6.31 10.51 10.62 9.36

FY2018/19

c7f/f}+ jflif{s k|ltj]bg94

Principal Indicators

Indicators FY2014/15

FY2015/16

FY2016/17

FY2017/18

1. Net Profit/Gross Income Percent 53.79 44.26 47.78 25.69 31.772. Earnings Per Share NPR 31.73 26.75 27.17 12.58 21.033. Market Value Per Share NPR 348 415 406 187 2664. Price Earning Ratio Ratio 10.97 15.51 14.94 14.87 12.655. Dividend (including bonus)

on Share Capital Percent - - - 8.42 16.846. Cash Dividend on Share Capital Percent - - - 0.42 0.847. Interest Income/Loans

and Advances Percent 9.48 7.45 8.86 10.46 11.608. Staff Expenses/Total

Operating Expenses Percent 47.86 50.95 49.92 60.25 56.689. Interest Expenses/Total

Deposits and Borrowings Percent 3.02 2.66 3.64 5.58 6.0410. Exchange Gain/Total Income Percent 4.70 6.08 5.70 9.06 6.5411. Staff Bonus/Total Staff Expenses Percent 28.39 22.93 28.17 11.13 13.4312. Net Profit /Loan and Advances Percent 3.43 2.32 2.58 1.23 1.9213. Net Profit /Total Assets Ratio 2.19 1.64 1.76 0.86 1.2914. Total Credit/Deposits Percent 70.43 79.11 76.19 81.04 87.9415. Total Operating Expenses/

Total Assets Percent 2.22 2.01 1.79 1.99 2.2416. Capital Adequacy (On Risk

Weighted Assets)a.Core Capital Percent 9.44 10.62 9.45 10.82 10.22b. Supplementary Capital Percent 1.17 1.67 1.73 1.04 0.94c. Total Capital Fund Percent 10.61 12.29 11.18 11.86 11.1617. Liquidity (CRR) Percent 15.69 12.13 12.13 6.83 4.3918. Gross Non-Performing

Credit/Total Credit Ratio 7.33 8.83 4.55 3.98 3.7619. Weighted Average Interest

Rate Spread Percent 4.84 5.09 5.09 4.72 4.7020. Book Net Worth NPR'000 3,693,711 6,433,842 8,284,287 12,570,246 14,320,66721. Number of Shares Number 32,088,852 58,814,022 58,814,022 82,339,485 88,926,74722. Number of Staff Number 1083 1334 1444 1677 206123. Return on Equity Percent 27.57 17.00 19.29 7.69 12.4524. Book Value Per share NPR 115.11 109.39 140.86 152.66 161.0425. CCD Ratio (Credit/(Deposits+

Core Capital) Ratio 66.45 73.64 71.28 68.91 76.6226. Net Liquid Asset Ratio Ratio 34.21 34.29 30.25 29.30 28.0827. Base Rate Percent 7.63 6.31 10.51 10.62 9.36

FY2018/19

c7f/f}+ jflif{s k|ltj]bg 95

Condensed Consolidated Statement of Financial PositionAs on Quarter ended 4th Quarter 2075/76 In Rs. '000

Particulars As per Unaudited As per Audited Varience Varience % RemarksCash and cash equivalent 15,163,382 13,792,337 1,371,045 9% RegroupingDue from Nepal Rastra Bank 6,668,566 8,031,269 (1,362,703) -20% RegroupingPlacement with Bank and - - -Financial InstitutionsDerivative Financial Instruments 82,873 4,476,352 (4,393,479) -5301% RegroupingOther Trading Assets - - -Loan and advances to B/FIs 3,931,851 3,931,927 (75) 0%Loan and advances to Customers 86,415,899 85,821,176 594,724 1%Investment Securities 14,572,083 14,448,530 123,553 1%Current Tax Assets/Liabilities 5,997 - 5,997 100% Tax liability changed; due

to transfer from DeferredTax to Current Tax

Investment in Subsidiaries 116,961 116,961 - 0%Investment in Associates - - -Investment Property 439,178 438,786 392 0%Property & Equipment 2,280,262 2,280,262 (0) 0%Goodwill and Intangible Assets 39,769 39,769 0 0%Deferred Tax Assets - 261,996 (261,996) 100% Tax liability changed; due

to transfer from DeferredTax to Current Tax

Other Assets 4,189,341 4,246,972 (57,631) -1%Total Assets 133,906,164 137,886,337 (3,980,173) -3%Liabilities -Due to Bank and Financial Institutions - 8,004,942 (8,004,942) 100% RegroupingDue to Nepal Rastra Bank 801,795 797,272 4,523 1%Derivative Financial Instruments - 4,393,479 (4,393,479) 100% RegroupingDeposit from customer 112,393,448 105,488,506 6,904,942 6% RegroupingBorrowings 1,100,399 - 1,100,399 100% RegroupingCurrent Tax Assets/Liabilities - 352,998 (352,998) 100% Tax liability changed; due

to transfer from DeferredTax to Current Tax

Provisions 23,325 23,325 - 0%Deferred Tax Liabilities 417,761 - 417,761 100% Tax liability changed; due

to transfer from DeferredTax to Current Tax

Other Liabilities 4,602,855 4,505,147 97,708 2%Debt Securities Issued - - -Subordinated Liabilities - - -Total Liabilities 119,339,582 123,565,669 (4,226,087) -4%Equity -Share Capital 8,892,675 8,892,675 - 0%Share Premium - - -Retained Earnings 1,795,541 1,520,915 274,626 15% Change in ProfitReserves 3,878,366 3,907,078 (28,712) -1%Total Equity Attributable to equity holders 14,566,581 14,320,667 245,914 2%Non-controlling interest -Total Equity 14,566,581 14,320,667 245,914 2%Total Liabilities and equity 133,906,164 137,886,337 (3,980,173) -3%

c7f/f}+ jflif{s k|ltj]bg96

Condensed Consolidated Statement of Profit or LossAs on Quarter ended 4th Quarter 2075/76 In Rs. '000

Particulars As per Unaudited As per Audited Varience Varience % RemarksInterest income 10,934,925 10,765,064 169,860 2% Due to Interest Recognition

guidelines adjustmentInterest Expenses (6,365,601) (6,366,966) 1,365 0%Net Interest income 4,569,324 4,398,098 171,225 4%Fees and commission income 731,924 731,924 (0) 0%Fees and commission expenses (72,378) (121,957) 49,579 -69% RegroupingNet Fees and commission income 659,547 609,968 49,579 8%Net Interest, fee and commission income 5,228,870 5,008,066 220,804 4%Net trading income 366,924 366,924 - 0%Other operating income 197,657 227,530 (29,873) -15% RegroupingTotal operating income 5,793,451 5,602,520 190,931 3%Impairment charge/(reversal) for 84,437 (370,138) 454,575 538% Additional LLPloans and other lossesNet operating income 5,877,888 5,232,382 645,506 11%Operating expensePersonnel expenses (1,789,212) (1,747,761) (41,451) 2%Other operating expense (994,461) (986,975) (7,486) 1%Depreciation & Amortisation (226,522) (226,915) 392 0%Operating profit 2,867,693 2,270,732 596,962 21%Non operating income 8,714 11,814 (3,100) -36% RegroupingNon operating expenses (167,318) (170,417) 3,100 -2% RegroupingProfit before income tax 2,709,090 2,112,128 596,962 22%Income tax expenseCurrent tax (622,951) (981,946) 358,995 -58% Tax liability changed; due

to transfer from DeferredTax to Current Tax

deferred tax (35,575) 653,411 (688,986) 1937%Profit/(loss) for the period 2,050,564 1,783,593 266,971 13%

c7f/f}+ jflif{s k|ltj]bg96

Condensed Consolidated Statement of Profit or LossAs on Quarter ended 4th Quarter 2075/76 In Rs. '000

Particulars As per Unaudited As per Audited Varience Varience % RemarksInterest income 10,934,925 10,765,064 169,860 2% Due to Interest Recognition

guidelines adjustmentInterest Expenses (6,365,601) (6,366,966) 1,365 0%Net Interest income 4,569,324 4,398,098 171,225 4%Fees and commission income 731,924 731,924 (0) 0%Fees and commission expenses (72,378) (121,957) 49,579 -69% RegroupingNet Fees and commission income 659,547 609,968 49,579 8%Net Interest, fee and commission income 5,228,870 5,008,066 220,804 4%Net trading income 366,924 366,924 - 0%Other operating income 197,657 227,530 (29,873) -15% RegroupingTotal operating income 5,793,451 5,602,520 190,931 3%Impairment charge/(reversal) for 84,437 (370,138) 454,575 538% Additional LLPloans and other lossesNet operating income 5,877,888 5,232,382 645,506 11%Operating expensePersonnel expenses (1,789,212) (1,747,761) (41,451) 2%Other operating expense (994,461) (986,975) (7,486) 1%Depreciation & Amortisation (226,522) (226,915) 392 0%Operating profit 2,867,693 2,270,732 596,962 21%Non operating income 8,714 11,814 (3,100) -36% RegroupingNon operating expenses (167,318) (170,417) 3,100 -2% RegroupingProfit before income tax 2,709,090 2,112,128 596,962 22%Income tax expenseCurrent tax (622,951) (981,946) 358,995 -58% Tax liability changed; due

to transfer from DeferredTax to Current Tax

deferred tax (35,575) 653,411 (688,986) 1937%Profit/(loss) for the period 2,050,564 1,783,593 266,971 13%

c7f/f}+ jflif{s k|ltj]bg 97

Condensed Consolidated Statement of Financial PositionAs on Quarter ended 4th Quarter 2075/76 In Rs. '000

Assets

Group Bank

Cash and cash equivalent 15,203,449 13,925,499 15,163,382 13,155,091Due from Nepal Rastra Bank 6,668,566 6,172,041 6,668,566 6,172,041Placement with Bank and Financial Institutions 35,000 2,215,411 - 2,215,411Derivative Financial Instruments 82,873 - 82,873 -Other Trading Assets 160,985 150,910 - -Loan and advances to B/FIs 3,931,851 3,181,809 3,931,851 3,181,809Loan and advances to Customers 86,415,899 72,990,232 86,415,899 72,990,232Investment Securities 14,572,083 8,035,891 14,572,083 8,035,891Current Tax Assets/Liabilities 8,579 43,049 5,997 38,573Investment in Subsidiaries - - 116,961 116,961Investment in Associates - - - -Investment Property 439,178 464,795 439,178 464,795Property & Equipment 2,283,153 2,113,519 2,280,262 2,107,743Goodwill and Intangible Assets 41,384 18,091 39,769 17,231Deferred Tax Assets 10,968 10,968 - -Other Assets 4,226,774 4,115,016 4,189,341 4,090,390Total Assets 134,080,744 113,437,230 133,906,164 112,586,167LiabilitiesDue to Bank and Financial Institutions - - - -Due to Nepal Rastra Bank 801,795 702,209 801,795 702,209Derivative Financial Instruments - 45,846 - 45,846Deposit from customer 112,329,446 97,247,898 112,393,448 97,259,665Borrowings 1,100,399 - 1,100,399 -Current Tax Assets/Liabilities - - - -Provisions 23,325 23,453 23,325 23,325Deferred Tax Liabilities 417,761 387,175 417,761 387,175Other Liabilities 4,743,989 2,373,336 4,602,855 1,597,701Debt Securities Issued - - - -Subordinated Liabilities - - - -Total Liabilities 119,416,715 100,779,918 119,339,582 100,015,920EquityShare Capital 8,892,675 8,233,949 8,892,675 8,233,949Share Premium - 151,948 - 151,948Retained Earnings 1,787,928 760,723 1,795,541 773,630Reserves 3,878,366 3,410,720 3,878,366 3,410,720Total Equity Attributable to equity holders 14,558,969 12,557,340 14,566,581 12,570,246Non-controlling interest 105,060 99,973Total Equity 14,664,029 12,657,313 14,566,581 12,570,246Total Liabilities and equity 134,080,744 113,437,230 133,906,164 112,586,167

This Quarter Ending Immediate

Previous YearEnding

This Quarter Ending Immediate

Previous YearEnding

c7f/f}+ jflif{s k|ltj]bg98

Capi

taL f

und

to R

WA

11.5

8%11

.86%

11.5

8%11

.86%

Non

-per

form

ing

loan

(NPL

) to

tota

L loa

n2.

31%

3.98

%2.

31%

3.98

%To

tal L

oan

loss

pro

visio

n to

Tota

l NPL

122.

54%

87.4

3%12

2.54

%87

.43%

Cost

of F

unds

6.16

%6.

41%

6.16

%6.

41%

Cred

it to

Dep

osit

Ratio

74.2

5%68

.91%

74.2

5%68

.91%

Base

Rat

e9.

36%

10.6

2%9.

36%

10.6

2%In

tere

st R

ate

Spre

ad4.

70%

4.72

%4.

70%

4.72

%

Grou

p

Part

icul

ars

Ratio

s as p

er N

RB D

irect

ive

Bank

Curr

ent

Year

Prev

ious

Yea

r Co

rres

poon

ding

Curr

ent

Year

Prev

ious

Yea

r Co

rres

pond

ing

This

Qua

rter

Endi

ng U

pto

this

quar

ter(

YTD

)Th

is Q

uart

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ding

Upt

o th

isqu

arte

r(YT

D)

This

Qua

rter

Endi

ng U

pto

this

quar

ter(

YTD

)Th

is Q

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ding

Upt

o th

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arte

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Inte

rest

inco

me

2,9

18,3

84 1

0,94

2,61

0 2

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8,2

53,6

59 2

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10,

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925

2,3

39,0

26 8

,244

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Inte

rest

Exp

ense

s (

1,72

4,64

1) (

6,36

3,23

4) (

1,46

9,19

7) (

5,42

0,86

8) (

1,72

4,77

8) (

6,36

5,60

1) (

1,47

0,32

8) (

5,42

6,59

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t Int

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t inc

ome

1,1

93,7

42 4

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883

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2,8

32,7

90 1

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4,5

69,3

24 8

68,6

97 2

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Fees

and

com

miss

ion

inco

me

201

,704

742

,479

172

,577

614

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199

,057

731

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181

,037

614

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Fees

and

com

miss

ion

expe

nses

(24

,016

) (

74,4

01)

(38

,911

) (

70,9

63)

(23

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) (

72,3

78)

(38

,911

) (

70,9

63)

Net

Fee

s and

com

mis

sion

inco

me

177

,688

668

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133

,666

543

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175

,463

659

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142

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543

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Net

Inte

rest

, fee

and

com

mis

sion

inco

me

1,3

71,4

31 5

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1,0

17,1

51 3

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1,3

66,4

07 5

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1,0

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Net

trad

ing i

ncom

e 1

12,1

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75,3

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6,44

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70,

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207

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3,19

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Tota

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1,5

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Impa

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t cha

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(rev

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l) fo

r loa

ns a

nd o

ther

loss

es 2

81,2

88 8

4,43

7 (

454,

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154

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281

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84,

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(45

4,65

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54,5

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pera

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inco

me

1,8

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62 5

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3,9

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65 1

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88 5

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Ope

ratin

g ex

pens

ePe

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nel e

xpen

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(54

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1,80

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273,

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1,78

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2) (

276,

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348,

634)

Oth

er o

pera

ting e

xpen

se (

435,

236)

(1,

001,

627)

(19

8,18

8) (

625,

718)

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3,02

7) (

994,

461)

(17

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617,

805)

Depr

ecia

tion

& A

mor

tisat

ion

(73

,926

) (

228,

596)

(60

,337

) (

203,

188)

(71

,851

) (

226,

522)

(58

,281

) (

201,

131)

Ope

ratin

g pro

fit 7

81,0

77 2

,882

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33,

602

1,7

20,8

37 7

74,6

23 2

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64,

320

1,7

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on o

pera

ting

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me

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6,5

00 9

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00 6

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Non

ope

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g exp

ense

s (

2,90

6) (

167,

318)

(14

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) (

400,

056)

(2,

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(16

7,31

8) (

14,0

99)

(40

0,05

6)Pr

ofit

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re in

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e ta

x 7

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81 7

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24 2

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49In

com

e ta

x exp

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Curr

ent t

ax (

166,

146)

(62

7,40

0) (

87,1

98)

(28

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5) (

164,

210)

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1) (

94,7

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(28

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1)de

ferr

ed ta

x (

10,0

21)

(35

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95,3

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(95

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ofit/

(loss

) for

the

perio

d 6

02,9

11 2

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me

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it/(lo

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11,6

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135,

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0) (

11,6

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134,

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are

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31 1

2.47

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ted

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per

shar

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4.31

12.

47 2

4.18

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58Pr

ofit

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ty h

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rs o

f the

Ban

k 5

97,8

89 2

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0,10

8) 8

24,2

47 5

97,6

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32,2

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on-c

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tere

st 4

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5,0

87 (

8,08

9) (

7,86

6) -

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tal

602,

211

2,0

49,3

04 (

108,

197)

816

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597

,693

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23 (

84,8

15)

832

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p

Part

icul

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Cond

ense

d Co

nsol

idat

ed S

tate

men

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rofit

or L

oss

As o

n Q

uart

er e

nded

4th

Qua

rter

207

5/76

Bank

Curr

ent

Year

Prev

ious

Yea

r Co

rres

poon

ding

Curr

ent

Year

Prev

ious

Yea

r Co

rres

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this

quar

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YTD

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r(YT

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Qua

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ng U

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this

quar

ter(

YTD

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is Q

uart

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Upt

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arte

r(YT

D)

In R

s. '0

00

c7f/f}+ jflif{s k|ltj]bg98

Capi

taL f

und

to R

WA

11.5

8%11

.86%

11.5

8%11

.86%

Non

-per

form

ing

loan

(NPL

) to

tota

L loa

n2.

31%

3.98

%2.

31%

3.98

%To

tal L

oan

loss

pro

visio

n to

Tota

l NPL

122.

54%

87.4

3%12

2.54

%87

.43%

Cost

of F

unds

6.16

%6.

41%

6.16

%6.

41%

Cred

it to

Dep

osit

Ratio

74.2

5%68

.91%

74.2

5%68

.91%

Base

Rat

e9.

36%

10.6

2%9.

36%

10.6

2%In

tere

st R

ate

Spre

ad4.

70%

4.72

%4.

70%

4.72

%

Grou

p

Part

icul

ars

Ratio

s as p

er N

RB D

irect

ive

Bank

Curr

ent

Year

Prev

ious

Yea

r Co

rres

poon

ding

Curr

ent

Year

Prev

ious

Yea

r Co

rres

pond

ing

This

Qua

rter

Endi

ng U

pto

this

quar

ter(

YTD

)Th

is Q

uart

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ding

Upt

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isqu

arte

r(YT

D)

This

Qua

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Endi

ng U

pto

this

quar

ter(

YTD

)Th

is Q

uart

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ding

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isqu

arte

r(YT

D)

Inte

rest

inco

me

2,9

18,3

84 1

0,94

2,61

0 2

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8,2

53,6

59 2

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10,

934,

925

2,3

39,0

26 8

,244

,597

Inte

rest

Exp

ense

s (

1,72

4,64

1) (

6,36

3,23

4) (

1,46

9,19

7) (

5,42

0,86

8) (

1,72

4,77

8) (

6,36

5,60

1) (

1,47

0,32

8) (

5,42

6,59

5)Ne

t Int

eres

t inc

ome

1,1

93,7

42 4

,579

,376

883

,485

2,8

32,7

90 1

,190

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4,5

69,3

24 8

68,6

97 2

,818

,003

Fees

and

com

miss

ion

inco

me

201

,704

742

,479

172

,577

614

,141

199

,057

731

,924

181

,037

614

,141

Fees

and

com

miss

ion

expe

nses

(24

,016

) (

74,4

01)

(38

,911

) (

70,9

63)

(23

,594

) (

72,3

78)

(38

,911

) (

70,9

63)

Net

Fee

s and

com

mis

sion

inco

me

177

,688

668

,078

133

,666

543

,177

175

,463

659

,547

142

,126

543

,177

Net

Inte

rest

, fee

and

com

mis

sion

inco

me

1,3

71,4

31 5

,247

,454

1,0

17,1

51 3

,375

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1,3

66,4

07 5

,228

,870

1,0

10,8

23 3

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trad

ing i

ncom

e 1

12,1

01 3

75,3

08 5

6,44

4 3

15,2

49 1

03,7

17 3

66,9

24 8

2,34

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41,1

54O

ther

ope

ratin

g inc

ome

70,

242

207

,490

(53

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3,19

8 6

8,90

2 1

97,6

57 (

62,2

28)

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691

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l ope

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1,5

53,7

74 5

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19,8

74 3

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39,0

27 5

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1,0

30,9

44 3

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Impa

irmen

t cha

rge/

(rev

ersa

l) fo

r loa

ns a

nd o

ther

loss

es 2

81,2

88 8

4,43

7 (

454,

651)

154

,551

281

,288

84,

437

(45

4,65

1) 1

54,5

51N

et o

pera

ting

inco

me

1,8

35,0

62 5

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3,9

08,9

65 1

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77,8

88 5

76,2

93 3

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ratin

g ex

pens

ePe

rson

nel e

xpen

ses

(54

4,82

3) (

1,80

1,94

2) (

273,

096)

(1,

359,

222)

(54

0,81

4) (

1,78

9,21

2) (

276,

049)

(1,

348,

634)

Oth

er o

pera

ting e

xpen

se (

435,

236)

(1,

001,

627)

(19

8,18

8) (

625,

718)

(43

3,02

7) (

994,

461)

(17

7,64

4) (

617,

805)

Depr

ecia

tion

& A

mor

tisat

ion

(73

,926

) (

228,

596)

(60

,337

) (

203,

188)

(71

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) (

226,

522)

(58

,281

) (

201,

131)

Ope

ratin

g pro

fit 7

81,0

77 2

,882

,524

33,

602

1,7

20,8

37 7

74,6

23 2

,867

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64,

320

1,7

44,0

06N

on o

pera

ting

inco

me

907

8,7

14 6

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6,5

00 9

07 8

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6,5

00 6

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Non

ope

ratin

g exp

ense

s (

2,90

6) (

167,

318)

(14

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400,

056)

(2,

906)

(16

7,31

8) (

14,0

99)

(40

0,05

6)Pr

ofit

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re in

com

e ta

x 7

79,0

78 2

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003

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72,6

24 2

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1,3

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49In

com

e ta

x exp

ense

Curr

ent t

ax (

166,

146)

(62

7,40

0) (

87,1

98)

(28

0,47

5) (

164,

210)

(62

2,95

1) (

94,7

64)

(28

8,04

1)de

ferr

ed ta

x (

10,0

21)

(35

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) 8

8,05

1 (

95,3

73)

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) (

35,5

75)

88,

051

(95

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)Pr

ofit/

(loss

) for

the

perio

d 6

02,9

11 2

,060

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26,

855

951

,433

598

,393

2,0

50,5

64 5

0,00

7 9

67,0

35

Cond

ense

d Co

nsol

idat

ed S

tate

men

t of C

ompr

ehen

sive

lnco

me

Prof

it/(lo

ss) f

or th

e pe

riod

602

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2,0

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45 2

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51,4

33 5

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93 2

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50,

007

967

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Oth

er C

ompr

ehen

sive

lnco

me

(70

0) (

11,6

41)

(13

5,05

2) (

135,

052)

(70

0) (

11,6

41)

(13

4,82

2) (

134,

822)

Tota

[ Com

preh

ensiv

e ln

com

e 6

02,2

11 2

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(10

8,19

7) 8

16,3

81 5

97,6

93 2

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(84

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32,2

13Ba

sic e

arni

ngs p

er sh

are

24.

31 1

2.47

24.

18 1

2.58

Ditu

ted

earn

ings

per

shar

e 2

4.31

12.

47 2

4.18

12.

58Pr

ofit

attr

ibut

able

to:

Equi

ty h

olde

rs o

f the

Ban

k 5

97,8

89 2

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(10

0,10

8) 8

24,2

47 5

97,6

93 2

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c7f/f}+ jflif{s k|ltj]bg 99

c7f/f}+ jflif{s k|ltj]bg100

aflif{s ljQLo ljj/0f k|sfzgsf] :jLs[lt k|bfg ug]{ qmddf g]kfn /fi6« a}+saf6 :jLs[lt kqdf pNn]lvt lgb]{zgx?sf]sfof{Gjog ;DaGwdf a}+ssf] k|ltlqmofM

!= lgb]{zg cg';f/ ul/g]5 .@= lgb]{zg cg';f/ ul/g]5 .#= lgb]{zg cg';f/ ul/g]5 .$= lgb]{zg cg';f/ ul/g]5 .%= lgb]{zg cg';f/ ul/g]5 .

c7f/f}+ jflif{s k|ltj]bg100

aflif{s ljQLo ljj/0f k|sfzgsf] :jLs[lt k|bfg ug]{ qmddf g]kfn /fi6« a}+saf6 :jLs[lt kqdf pNn]lvt lgb]{zgx?sf]sfof{Gjog ;DaGwdf a}+ssf] k|ltlqmofM

!= lgb]{zg cg';f/ ul/g]5 .@= lgb]{zg cg';f/ ul/g]5 .#= lgb]{zg cg';f/ ul/g]5 .$= lgb]{zg cg';f/ ul/g]5 .%= lgb]{zg cg';f/ ul/g]5 .

c7f/f}+ jflif{s k|ltj]bg 101

k|e' a}+s lnld6]8sf] k|jGwkq, lgodfjnL ;+zf]wg ;DaGwL tLg dxn] ljj/0f;fljssf] Joj:yf ;+;f]lwt Joj:yf sf/0f

k|jGwkq tkm{ M% -q #_ g/x]sf] .

^ -s_ a } +ssf ] clws [t k " “h L ?=!),)),)),)),)))÷– -bz cj{_ x'g]5 . ;f]k " “h LnfO { k | ltz ]o/ ?=!))÷– -b/sf!),)),)),)))÷– -bz s/f]8_ yfg ;fwf/0fz]o/df ljefhg ul/Psf] 5 .

-v_ a } +ssf ] tTsfn hf/ L k " “h L ?=*,*(,@^,&*,^*@÷– -?=cf7 cj{ pgfGgAa]s/f]8 5AaL; nfv c7xQ/ xhf/ 5 ;o aof;Ldfq_ x'g]5 . ;f] k"“hLnfO{ k|ltz]o/ ?= !))÷–b/sf *,*(,@^,&*^=*@ yfg ;fwf/0f z]o/dflaefhg ul/Psf] 5 .

-u_ a } +ssf ] tTsfn r 'Q m f k " “h L ?=*,*(,@^,&*,^*@÷– -?=cf7 cj{ pgfGgAa]s/f]8 5AaL; nfv c7xQ/ xhf/ 5 ;o aof;Ldfq_ dfq_ x'g]5 .

-3_ a}+sn] hf/L k"“hLsf] $% k|ltzt z]o/;j{;fwf/0fnfO{ laqmLsf] nflu 5'6\ofPsf] 5 .

-ª_ ;+:yfks z]o/wgLx?nfO{ ;d'x æsÆ dfjlu{s/0f ul/Psf] 5 / of] ;d'xsf] z]o/ :jfldTj%% k|ltzt x'g]5 . of] ;d'xdf /x]sf z]o/wgLx?sf] gfd, y/ tyf lghx?n] lnPsf]z]o/sf] ljj/0f bkmf !% df pNn]v ul/Psf] 5 .

-r_ ;j{;fwf/0fdf laqmL ul/g] z]o/ vl/b ug{]z]o/wgLnfO{ ;d"x ævÆ df jlu{s/0f ul/Psf]5 . of] ;d'xnfO{ 5'6\ofOPsf] #*=^( k|ltztz]o/dWo]af6 al9df % k|ltzt z]o/ a}+ssfsd{rf/Lx?nfO{ 5'6\ofO{ ;~rfns ;ldtsf] lg0f{oadf]lhd laqmL ljt/0f ug{ ;lsg]5 .

lgodfjnL tk{m M@& -@_ o; a}+sdf slDtdf ! hgf dlxnf;lxt& hgfsf] ;~rfns ;ldlt x'g]5 . h;df;+:yfks ;d'xaf6 dgf]lgt÷lgjf{lrt $ hgf,;j{;fwf/0f z]o/wgLx?af6 dgf]lgt÷lgjf{lrt@ hgf / ! hgf :jtGq ;~rfns x'g]5g\ .

k|jGwkq tkm{ M% -q #_ k|rlnt sfg"gsf] clwgdf /xL lwtf]kqsf/f]jf/ ug]{ ;xfos sDkgL :yfkgf u/L ;~rfngug]{,^ -s_ a}+ssf] clws[t k"“hL ?= !),#!,%%,)@,^%(÷–-?=bz cj{ PstL; s/f]8 krkGg nfv b'O{ xhf/ 5;o pgG;f7L_ x'g]5 . ;f] k"“hLnfO{ k|ltz]o/ ?= !))÷–b/sf !),#!,%%,)@^=%( yfg ;fwf/0f z]o/df ljefhgul/Psf] 5 .

-v_ a}+ssf] tTsfn hf/L k"“hL ?= !),#!,%%,)@,^%(÷–-?=bz cj{ PstL; s/f]8 krkGg nfv b'O{ xhf/ 5;o pgG;f7L_ x'g]5 . ;f] k"“hLnfO{ k|ltz]o/ ?=!))÷–b/sf !),#!,%%,)@^=%( yfg ;fwf/0f z]o/df laefhgul/Psf] 5 .

-u_ a}+ssf] tTsfn r'Qmf k"“hL ?=!),#!,%%,)@,^%(÷–-?=bz cj{ PstL; s/f]8 krkGg nfv b'O{ xhf/ 5;o pgG;f7L_ x'g]5 .

-3_ a} +sn] hf/L k" “hLsf ] $( k| ltzt z]o/;j{;fwf/0fnfO{ laqmLsf] nflu 5'6\ofPsf] 5 .

-ª_ ;+:yfks z]o/wgLx?nfO{ ;d"x æsÆ df jlu{s/0ful/Psf] 5 / of] ;d"xsf] z]o/ :jfldTj %! k|ltztx'g]5 . of] ;d"xdf /x]sf z]o/wgLx?sf] gfd, y/ tyflghx?n] lnPsf] z]o/sf] ljj/0f bkmf !% df pNn]vul/Psf] 5 .

-r_ ;j{;fwf/0fdf laqmL ul/g] z]o/ vl/b ug{] z]o/wgLnfO{ ;d"x ævÆ df jlu{s/0f ul/Psf] 5 . of];d"xnfO{ 5'6\ofOPsf] $( k|ltzt z]o/dWo]af6 al9df% k|ltzt z]o/ a}+ssf sd{rf/Lx?nfO{ 5'6\ofO{;~rfns ;ldtsf] lg0f{o adf]lhd laqmL ljt/0f ug{;lsg]5 .

lgodfjnL tk{m M@& -@_ o; a}+sdf slDtdf ! hgf dlxnf;lxt &hgfsf] ;~rfns ;ldlt x'g]5 . h;df ;+:yfks;d"xaf6 dgf]lgt÷lgjf{lrt # hgf, ;j{;fwf/0f z]o/wgLx?af6 dgf]lgt÷lgjf{lrt # hgf / ! hgf :jtGq;~rfns x'g]5g\ .

lwtf]kq sf/f]jf/ ug]{ ;xfossDkgL :yfkgf ug'{kg]{ ePsfn] .

!^ k|ltzt af]g; z]o/ ljt/0ful/g] ePsfn] .

af]g; z]o/ ljt/0f ug{ hf/L k"“hLa[l4 ug'{kg]{ ePsfn] .

af]g; z]o/ ljt/0f ug{ r'Qmf k"“hLa[l4 ug'{kg{] ePsfn] .

$ k|ltzt ;+:yfks z]o/nfO{;j{;fwf/0f z]o/df kl/0ft ul/g]ePsfn] .;+:yfks z]o/nfO{ ;j{;fwf/0fz]o/df kl/0ft ul/g] ePsfn] .

;+:yfks z]o/nfO{ ;j{;fwf/0fz]o/df kl/0ft ul/g] ePsfn] .

z]o/ :jfldTj ;+/rgf adf]lhdx'g]u/L ;~rfns ;ldltsf] ;+/rgfldnfpg' kg]{ ePsfn] .

c7f/f}+ jflif{s k|ltj]bg102

a'“bf l6kf]6

c7f/f}+ jflif{s k|ltj]bg 103

a'“bf l6kf]6

c7f/f}+ jflif{s k|ltj]bg102

a'“bf l6kf]6

c7f/f}+ jflif{s k|ltj]bg 103

a'“bf l6kf]6

c7f/f}+ jflif{s k|ltj]bg104

a'“bf l6kf]6

c7f/f}+ jflif{s k|ltj]bg 105

k|e' a}+ssf zfvf sfof{nox?pkTosf leqsf zfvf sfof{nox?

pkTosf aflx/sf zfvf sfof{nox?

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l;gfd+un )!–$$^(**%gofF afg]Zj/ )!–$$^&$^^n}grf}/ )!–$$$@#^$afub/af/ ;'Gwf/f )!–$@##$)$skg )!–$*@@%)(;fg]kf )!–%%$$^#(6]s' )!–$@%)*)^sf]6]Zj/ -aL_ )!–$^))*(#rfjlxn )!–$$*$&**8Nn' )!–$@&&(%&wfkf;L )!–%!%(!^!u'h'{wf/f )!–$#!#@&%uf]7f6f/ (*$!&!#*@(dgd}h' )!–$)@&##(

k'tnL;8s )!–$@^@(%)sdnfbL )!–$@##!%!xfQLuf}+8f )!–$#&#%#!nlntk'/ )!–%%##^%$ag]kf )!!–^^)($^eQmk'/ )!–^^!(#()e}+;]kf6L )!–%%(@&*&d+unahf/ )!–%%@(^)$u+ua' )!–$#*())^;ftbf]af6f] )!–%!%@!)@sf}zn6f/ )!–^^#!##(l7dL )!–%)(#!@@af8]ufpF )!–@@#(**#s'df/Lkf6L )!–%%#(#@&

a'6jn )&!–%$#$@*g]kfnu~h )*!–%@&^)!lj/f6gu/ )@!–$$)#%&dl0fu|fd )&!–%^@#&%u'nl/of )*$–$@!!&!e}/xjf )&!–%@&#@#v}/xgL )&!–%&&%##bds )@#–%*!&&^ljtf{df]8 )@#–%$#@$%au/ )^!–%#@(!$gf/fo0fu9 )%^–%##%@^bf]nvf )$(–$@!*$&w/fg )@%–%##$)!bdf}nL )^%–%^!*)#6fF8L )%^–%^#))^jL/u+h )%!–%#)!*)kfNkf )&%–%@@&#!dx]Gb|gu/ )((–%@)@&&wgu9L )(!–%@)(&)cd/ky )&!–%$!!&!t'N;Lk'/ )*@–%@!^@*3f]/fxL )*@–%^#!*^wflbª )!)–%@!))*;f}/fxf %^–%*)$$#e/tk'/, lrtjg )%^–%#@%@@ab{3f6 )&*–%*)&^)/fdk'/, lrtjg )%^–%(@%)%uf]kLu~h )&*–^@!!&*k/f;L )&*–%@))&&dxfb]jj]zL, wflbª )!)–@)#&^@hgsk'/ )$!–%@&#%!O6x/L )@%–%*#!@%hn]Zj/ )$$–%@)*&%nxfg )##–%^!&!)ky/L )@!–%%%*$@a]naf/L )@!–%$^$!$/fhlj/fh )#!–%@#$!*

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c7f/f}+ jflif{s k|ltj]bg106

pnf{jf/L l;= l8= cf] sfof{no

x]6f}8f l;= l8= cf] sfof{no

e/tk'/ l;= l8= cf] sfof{no

emfkf l;= l8= cf] sfof{no (*$@^#&@%&

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