cfly{s jif df}lb|s gLlt - mof.gov.np

cfly{s jif{ @)&$÷&% sf] df}lb|s gLlt

g]kfn /fi6« a}+s s]Gb|Lo sfof{no

afn'jf6f/, sf7df8f}+ c;f/ @)&$

ueg{/ 8f= lr/+hLla g]kfnn]

@)&$ c;f/ @% ut] ;fj{hlgs ug'{ePsf]

cfly{s jÈ{ @)&$÷&% sf]

df}lb|s gLlt

g]kfn /fi6« a}+s s]Gb|Lo sfof{no

afn'jf6f/, sf7df8f}+

g]kfn /fi6« a}+s s]Gb|Lo sfof{no afn'jf6f/, sf7df8f}+ g]kfn kmf]g g+= $$!!^#* Website: www.nrb.org.np

ljifo ;"rL

ljj/0f k[i7

k[i7e"ld !

cGt/f{li6«o cfly{s kl/b[Zo !

cfly{s l:yltsf] ;dLIff @

df}lb|s tyf ljQLo l:yltsf] ;dLIff #

cfly{s jif{ @)&$÷&% sf] df}lb|s gLltsf] :j?k &

df}lb|s gLltsf] sfo{lbzf &

cfly{s tyf df}lb|s nIo &

df}lb|s gLltsf] ;+rfng nIo tyf pks/0f *

cfly{s jif{ @)&$÷&% sf] ljQLo If]q sfo{qmd !)

ljQLo If]q ;'wf/ !)

;ldi6ut ljj]szLn lgodg !)

lgodg tyf ;'kl/j]If0f !@

n3'ljQ tyf ljQLo u|fxs ;+/If0f !$

ljb]zL ljlgdo Joj:yfkg !%

cg';"rL ! M cfly{s jif{ @)&#÷&$ sf] df}lb|s gLltsf] nIo tyf k|ult ljj/0f !&

cg;"rL @ M cfly{s jif{ @)&#÷&$ sf] ljQLo If]q, n3'ljQ tyf ljb]zL ljlgdo

;DaGwL gLlt tyf sfo{qmdx¿sf] k|ult ljj/0f !(

cg';"rL # M df}lb|s ;j]{If0fsf] k|If]k0f @&

tflnsf ;"rL @*

cfly{s jif{ @)&$÷&% sf] df}lb|s gLlt k[i7e"ld

1. cfly{s j[l4 / ;dli6ut cfly{s :yfloTjsf b[li6sf]0fn] cfly{s jif{ @)&#÷&$ pT;fxk|b /Xof] .

pRr cfly{s j[l4, Go"g d'b|f:kmLlt / zf]wgfGt/ artsf] l:yltn] cy{tGqdf gofF cfzfsf] ;+rf/

hufPsf] 5 . cg's"n df};d, ko{6s cfudgdf j[l4 tyf ;du| cfk"lt{ Joj:yfdf cfPsf] ;'wf/sf

sf/0f cy{tGq ;sf/fTds lbzfdf cufl8 a9]sf] 5 .

2. pkef]u tyf hf]lvdo'Qm If]qdf cTolws shf{ lj:tf/sf sf/0f cfly{s jif{ @)&#÷&$ sf] klxnf]

qodf;kl5 ljQLo c;Gt'ngsf] l:ylt b]vf k¥of] . tyflk, o; a}+sn] g}lts bjfj tyf ljleGg

gLltut pkfox? ckgfPsf sf/0f ljQLo c;Gt'ngsf] l:yltdf xfn ;'wf/ cfPsf] 5 . a}+lsË

If]qdf /x]sf] lgIf]k ;+/rgfdf ;sf/fTds kl/jt{g cfPsf] 5 eg] nfdf] ;do;Dd /x]sf] lgIf]ksf]

Go"g Aofhb/df klg ;'wf/ b]lvPsf] 5 . kl/0ffd:j?k, s'n ufx{:Yo art cg'kft cl3Nnf] jif{sf]

#=* k|ltztaf6 cfly{s jif{ @)&#÷&$ df !)=# k|ltzt k'Ug] cg'dfg 5 .

3. a}+s tyf ljQLo ;+:yfx?sf] zfvf ;+hfndf ePsf] pNn]Vo lj:tf/n] ljQLo kx'Fr a9fpgdf

dxTjk"0f{ of]ubfg k'¥ofPsf] 5 . To;}u/L, art tyf C0f ;xsf/L ;+:yfx?sf] ;+Vof / ;fwg

kl/rfngdf ePsf] j[l4n] ljQLo kx'Fr lj:tf/df yk ;xof]u k'u]sf] 5 . tyflk, o:tf ;xsf/L

;+:yfx?sf] lgodg tyf ;'kl/j]If0f k|efjsf/L agfO{ ;du| ljQLo If]qsf] :yfloTj sfod ug]{

r'gf}tL eg] a9\b} uPsf] 5 .

4. z]o/ ahf/df cl3Nnf] cfly{s jif{ b]lvPsf] p5fn rfn' cfly{s jif{ ;fdfGoLs/0f ePsf] 5 . z]o/

ahf/ / 3/hUuf sf/f]af/df a}+s shf{ s]lGb|t gxf];\ / k|fyldstf k|fKt If]qdf a9L shf{ k|jfx

xf];\ eGg] p2]Zo /fvL o; a}+sn] cfjZos lgofdsLo lgoGq0fsf pkfox? cjnDag u/]sf sf/0f

;d]t k'FhL ahf/ :yfloTjtk{m pGd'v ePsf] xf] .

5. ljZj cy{tGq, :yfgLo txsf] lgjf{rg, g]kfn ;/sf/sf] jflif{s ah]6, a}+lsË If]qdf b]lvPsf]

ljQLo c;Gt'ng, g]kfnLx?sf] >d uGtJo d'n'sx?df pTkGg kl5Nnf] l:ylt tyf a9\bf]

cfoftnfO{ Wofgdf /fvL cfly{s jif{ @)&$÷&% sf] df}lb|s gLlt th'{df ul/Psf] 5 . g]kfn /fi6«

a}+s P]g, @)%* df Joj:yf eP adf]lhd cfly{s jif{ @)%(÷^) b]lv ;fj{hlgs ug{ yflnPsf]

jflif{s df}lb|s gLltsf] of] ;f]x|f} >[+vnf xf] .

6. g]kfn a}+s;{ ;+3, 8]enkd]06 a}+s;{ Pzf]l;Pzg, ljQLo ;+:yf ;+3, n3'ljQ a}+s;{ ;+3, pBf]u,

jfl0fHo If]qsf ;+u7gx?, j'l4hLjL, ;j{;fwf/0f nufot ;a} ;/f]sf/jfnfx?af6 k|fKt ;'emfjnfO{

;d]t Wofgdf /fvL df}lb|s gLlt th'{df ul/Psf] 5 .

cGt/f{li6«o cfly{s kl/b[Zo

7. ;g\ @)!^ df ljZj cy{tGq #=! k|ltztn] j[l4 ePsf]df ;g\ @)!& df #=% k|ltzt / ;g\ @)!*

df #=^ k|ltztn] j[l4 x'g] cGt/f{li6«o d'b|fsf]ifsf] k|If]k0f 5 . ljsl;t /fi6«x?sf] cy{tGq ;g\

@)!^ df !=& k|ltztn] j[l4 ePsf]df ;g\ @)!& / ;g\ @)!* df @=) k|ltztn] j[l4 x'g] k|If]k0f

5 .

8. ljZj cfly{s j[l4b/df cfPsf] ;'wf/af6 g]kfn nufotsf cNkljsl;t d'n'sx?df ;sf/fTds

k|efj kg]{ b]lvG5 . tyflk, Go"g pTkfbsTj j[l4 Pjd\ ljsl;t d'n'sx?sf] :jb]z nlIft ljsf;

gLltn] pbLodfg tyf cNkljsl;t d'n'sx?nfO{ c;/ kg{;Sg] cfFsng ;d]t ul/Psf] 5 .

2 g]kfn /fi6« a}+s

9. ef/tLo cy{tGq ;g\ @)!^ df ^=* k|ltztn] j[l4 ePsf]df ;g\ @)!& df &=@ k|ltzt / ;g\

@)!* df &=& k|ltztn] j[l4 x'g] k|If]k0f 5 . rLgsf] cy{tGq eg] ;g\ @)!^ sf] ^=& k|ltztsf]

t'ngfdf ;g\ @)!& df ^=^ k|ltzt / ;g\ @)!* df ^=@ k|ltztn] j[l4 x'g] k|If]k0f 5 .

10. ljsl;t d'n'sx?sf] d'b|f:kmLlt b/ ;g\ @)!& df @=) k|ltzt / ;g\ @)!* df !=( k|ltzt /xg]

d'b|fsf]ifsf] k|If]k0f 5 . ;g\ @)!^ df eg] o:tf] d'b|f:kmLlt b/ )=* k|ltzt dfq /x]sf] lyof] .

;dli6ut dfudf x'g] j[l4n] ;du| d'b|f:kmLltdf bjfj kg]{ cg'dfg ul/Psf] 5 . To;}u/L, ef/tsf]

d'b|f:kmLlt b/ ;g\ @)!^ df $=( k|ltzt /x]sf]df ;g\ @)!& df $=* k|ltzt / ;g\ @)!* df

%=! k|ltzt /xg] k|If]k0f 5 . ;fy}, rLgsf] d'b|f:kmLlt b/ ;g\ @)!^ df @=) k|ltzt /x]sf]df ;g\

@)!& df @=$ k|ltzt / ;g\ @)!* df @=# k|ltzt /xg] k|If]k0f 5 .

11. ;g\ @))* sf] ljZj ljQLo ;+s6kZrft\ ;+o'Qm /fHo cd]l/sfsf] km]8/n l/hj{n] lnPsf] u}/–

k/Dk/fut df}lb|s gLlt kl/j{tg u/L ;g\ @)!% l8;]Da/b]lv ;fdfGoLs/0f ub}{ nu]sf] 5 . km]8/n

l/he{n] @)!& h'g !$ -@)&$ h]7 #!_ df gLltut b/ )=@% k|ltztn] a9fP/ !=) k|ltztb]lv

!=@% k|ltztsf] nlIft ;Ldfdf sfod ug]{ p2]Zo /fv]sf] 5 . t/ o"/f] If]q tyf hfkfgdf eg]

df}lb|s sfo{lbzf nlrnf] g} /xg] cg'dfg 5 .

12. cGt/f{li6«o d'b|fsf]ifsf] ljZj ljQLo :yfloTj k|ltj]bg, @)!& n] ljQLo :yfloTjdf qmlds ;'wf/

x'Fb} cfPsf] hgfPsf] 5 . cfly{s lqmofsnfkn] ult lng yfn]sf], a}+s tyf aLdf sDkgLx?sf]

d'gfkmf a9]sf] / bL3{sfnLg Aofhb/df j[l4 ePsf]n] ljQLo If]qdf ;'wf/ b]lvPsf] pNn]v 5 .

tyflk, kl5Nnf] ljZj /fhgLlts kl/j]z tyf ;+/If0fjfbL gLlt k|ltsf] e'msfj nufotsf sf/0f

cGt/f{li6«o Jofkf/ tyf k"FhL k|jfxdf c;/ kg{ ;Sg] d'b|fsf]ifsf] cfFsng 5 .

cfly{s l:yltsf] ;dLIff

13. cfly{s jif{ @)&#÷&$ df oyfy{ s'n ufx{:Yo pTkfbg -cfwf/e"t d"Nodf_ ^=( k|ltztn] j[l4 x'g]

cg'dfg 5 . s[lif, pBf]u tyf ;]jf If]qsf ultljlwx?df cfPsf] ;'wf/sf sf/0f cfly{s jif{

@)&#÷&$ df s'n ufx{:Yo pTkfbg nIo -^=% k|ltzt_ eGbf s]xL dfly /xg] b]lvPsf] xf] .

14. df};dL cg's"ntf, s[lifhGo cfutx?sf] cfk"lt{ ;xhtf tyf jg k}bfjf/sf] pkhdf ePsf]

lj:tf/sf sf/0f ;dLIff jif{df s[lif If]qsf] j[l4b/df ;'wf/ cfPsf] cg'dfg 5 . ljB't cfk"lt{ tyf

nufgLsf] jftfj/0fdf cfPsf] ;'wf/sf sf/0f u}/–s[lif If]qsf] j[l4b/ pRr /x]sf] cg'dfg 5 .

15. cfly{s jif{ @)&#÷&$ sf] k|rlnt d"Nosf] s'n ufx{:Yo pTkfbg ?= @%(( ca{df pkef]usf] c+z

*(=&% k|ltzt / artsf] c+z !)=@% k|ltzt /x]sf] 5 . s'n /fli6«o artsf] s'n ufx{:Yo

pTkfbg;Fusf] cg'kft $#=&* k|ltzt /xg] cg'dfg 5 . ljk]|if0f cfk|jfxsf] kl/df0f pNn]Vo /x]sf

sf/0f s'n /fli6«o art cg'kft pRr b]lvPsf] xf] . ;dLIff jif{df s'n l:y/ k"FhL lgdf{0fsf] s'n

ufx{:Yo pTkfbg;Fusf] cg'kft ##=*) k|ltzt / s'n nufgLsf] s'n ufx{:Yo pTkfbg;Fusf]

cg'kft $@=%! k|ltzt /x]sf] cg'dfg 5 .

16. o;}u/L, v'b lgof{tsf] s'n ufx{:Yo pTkfbg;Fusf] cg'kft #@=@^ k|ltztn] C0ffTds /x]sf]

cg'dfg 5 . o:tf] cg'kft cl3Nnf] jif{ @(=*( k|ltztn] C0ffTds lyof]] . o;n] rfn' cfly{s

jif{sf] s'n ufx{:Yo pTkfbg j[l4df cfGtl/s dfusf] of]ubfg s]xL a9]sf] ;+s]t ub{5 .

17. cfly{s jif{ @)&#÷&$ df jflif{s cf};t d'b|f:kmLlt b/ &=% k|ltztsf] ;Ldfleq /fVg] nIo

lnOPsf] lyof] . rfn' cfly{s jif{sf] P3f/ dlxgfsf] cf};t pkef]Qmf d'b|f:kmLlt b/ $=^ k|ltzt

/x]sf] 5 . cl3Nnf] cfly{s jif{df cf};t pkef]Qmf d'b|f:kmLlt b/ (=( k|ltzt /x]sf] lyof] . jflif{s

ljGb'ut cfwf/df @)&$ h]7df pkef]Qmf d'b|f:kmLlt b/ @=* k|ltzt /x]sf] 5 . cfwf/ d"No k|efj

/ cfk"lt{ Joj:yfdf cfPsf] ;'wf/sf sf/0f ;dLIff cjlwdf pkef]Qmf d'b|f:kmLlt Go"g /x]sf] xf] .

df}lb|s gLlt @)&$÷&% 3

18. cfly{s jif{ @)&#÷&$ sf nflu g]kfn ;/sf/n] ;fj{hlgs u/]sf] ?= !)$( ca{sf] ah]6df

k'FhLut vr{ ?= #!@ ca{ / rfn' vr{ ?= ^!& ca{ /xg] cg'dfg ul/Psf]df @)&$ c;f/ !^

ut];Dddf gub k|jfxdf cfwfl/t k'FhLut vr{ #*=& k|ltzt / rfn' vr{ ^(=* k|ltzt ePsf]

5 . o; cjlwdf ;/sf/sf] /fh:j ;+sng ?= %$$ ca{ &^ s/f]8 cyf{t\ nlIft ?= %^% ca{ ()

s/f]8sf] (^=# k|ltzt k'u]sf] 5 . ;|f]t kl/rfngsf] t'ngfdf ;/sf/L vr{ Go"g ePsf]n] @)&$

c;f/ !^ ut] g]kfn ;/sf/sf] g]kfn /fi6« a}+sdf ?= @#( ca{ #) s/f]8 gub df}Hbft sfod

/x]sf] 5 .

19. cfly{s jif{ @)&#÷&$ df cfGtl/s C0f ?= ** ca{ #$ s/f]8 kl/rfng ePsf] Pjd\ ?= #* ca{

&* s/f]8 e'QmfgL eO{ v'b cfGtl/s C0f kl/rfng ?= $( ca{ %^ s/f]8 /x]sf] b]lvG5 . cfly{s

jif{ @)&#÷&$ sf] cGTo;Dd ;/sf/sf] s'n ltg{ afFsL cfGtl/s C0f ?= @*# ca{ &@ s/f]8

/xg] b]lvG5 .

20. cfly{s jif{ @)&#÷&$ sf] P3f/ dlxgf;Dddf ?= &$ ca{ @^ s/f]8n] zf]wgfGt/ artdf /x]sf]

5 . cl3Nnf] jif{sf] ;f]xL cjlwdf zf]wgfGt/ ?= !&! ca{ !% s/f]8n] artdf lyof] . cfoftsf]

pNn]Vo lj:tf/ / ljk|]if0f cfk|jfxsf] j[l4b/df lu/fj6 cfPsf sf/0f zf]wgfGt/ artdf sdL

cfPsf] xf] .

21. s'n ljb]zL ljlgdo ;l~rlt @)&# c;f/ d;fGtsf] ?= !)#( ca{ @! s/f]8af6 #=) k|ltztn]

j[l4 eO{ @)&$ h]7 d;fGtdf ?= !)&) ca{ @^ s/f]8 /x]sf]] 5 . cfly{s jif{ @)&#÷&$ sf]

df}lb|s gLltdf sDtLdf * dlxgfsf] j:t' tyf ;]jf cfoft wfGg] nIo /flvPsf]df rfn' cfly{s

jif{sf] P3f/ dlxgf;Ddsf] cfoftnfO{ cfwf/ dfGbf a}lsË If]q;Fu /x]sf] ljb]zL ljlgdo ;l~rlt

!#=# dlxgfsf] j:t' cfoft / !!=% dlxgfsf] j:t' tyf ;]jf cfoft wfGg kof{Kt 5 .

22. @)&# c;f/ d;fGtsf] t'ngfdf @)&$ h]7 d;fGtdf g]kfnL ¿k}ofF cd]l/sL 8n/;Fu #=(

k|ltztn] clwd"Nog ePsf] 5 . cl3Nnf] jif{sf] ;f]xL cjlwdf g]kfnL ?k}ofF cd]l/sL 8n/;Fu %=%

k|ltztn] cjd"Nog ePsf] lyof] . @)&$ h]7 d;fGtdf cd]l/sL 8n/ Pssf] vl/b b/ ?=

!)@=&& k'u]sf] 5 . @)&# c;f/ d;fGtdf pQm b/ ?= !)^=&# /x]sf] lyof] .

df}lb|s tyf ljQLo l:yltsf] ;dLIff

df}lb|s l:ylt

23. cfly{s jif{ @)&#÷&$ sf] df}lb|s gLltdf lj:t[t d'b|fk|bfosf] jflif{s j[l4b/ !& k|ltzt x'g]

k|If]k0f /x]sf] lyof] . @)&$ h]7 dlxgfdf lj:t[t d'b|fk|bfosf] jflif{s ljGb'ut j[l4b/ !^=*

k|ltzt /x]sf] 5 .

24. rfn' cfly{s jif{df df}lb|s If]qaf6 k|jflxt x'g] s'n cfGtl/s shf{ @% k|ltztn] j[l4 x'g] k|If]k0f

/x]sf]] lyof] . jflif{s ljGb'ut cfwf/df @)&$ h]7 d;fGtdf o:tf] shf{sf] j[l4b/ @)=( k|ltzt

/x]]sf] 5 . ;/sf/sf] k"FhLut vr{ ck]lIft :t/df x'g g;s]sf]n] ;d]t s'n cfGtl/s shf{sf]

j[l4b/ nIoeGbf sd /x]sf] xf] .

25. lghL If]qtkm{ k|jfx x'g] shf{sf] j[l4b/ @) k|ltzt k|If]k0f ul/Psf]df @)&$ h]7df ;f]sf] jflif{s

ljGb'ut j[l4 @!=* k|ltzt /x]sf]] 5 . cl3Nnf] jif{ e"sDk / ;Ldf gfsf cj/f]w nufotsf sf/0f

;+s'rg ePsf] cy{tGqdf ;xhtf cfP;Fu} lghL If]qtkm{sf] shf{ k|jfx a9]sf] xf] . jflif{s ljGb''ut

cfwf/df @)&$ h]7df a}+s tyf ljQLo ;+:yfx?sf] lgIf]k !%=% k|ltztn] a9]sf] 5 .

4 g]kfn /fi6« a}+s

t/ntf Joj:yfkg tyf Aofhb/

26. a}+s tyf ljQLo ;+:yfx?sf] clgjfo{ gub cg'kft afx]ssf] clws t/ntfnfO{ ljut s]xL jif{b]lv

;+rfng nIosf] ?kdf lnO{ df}lb|s gLltsf] sfof{Gjog xF'b} cfPsf] 5 . o; qmddf o; a}+sn] v'nf

ahf/ sf/f]af/, clgjfo{ gub cg'kft, a}+s b/ / lgIf]k ;+sng af]nsaf]n h:tf df}lb|s

pks/0fx?sf] k|of]u ub}{ cfPsf] 5 . rfn' cfly{s jif{b]lv Aofhb/ sl/8f]/ k4lt ;d]t

sfof{Gjogdf NofOPsf] 5 .

27. @)&# ;fpgb]lv @)&$ c;f/ @@ ;Dddf v'nf ahf/ sf/f]af/sf ljleGg pks/0fx?, :yfoL

t/ntf ;'ljwf tyf ljb]zL ljlgdo vl/bdfkm{t\ s'n ?= %$^ ca{ @( s/f]8 t/ntf k|jfx ePsf]

5 .

28. @)&# ;fpgb]lv @)&$ c;f/ @@ ;Dddf v'nf ahf/ sf/f]af/dfkm{t\ ?= ^! ca{ t/ntf k|jfx

ePsf] 5 . o; cGtu{t l/kf] af]nsaf]ndfkm{t\ s'n ?= ## ca{ @! s/f]8 / ;f]em} v/Lb

af]nsaf]ndfkm{t\ ?= @& ca{ &( s/f]8 t/ntf k|jfx ePsf] 5 . ;fy}, ;f] cjlwdf a}+s tyf

ljQLo ;+:yfx?n] ?= ^@ ca{ #( s/f]8sf] :yfoL t/ntf ;'ljwf pkof]u u/]sf 5g\ .

29. @)&# ;fpgb]lv @)&$ c;f/ @@ ;Dddf o; a}+sn] jfl0fHo a}+sx¿af6 cd]l/sL 8n/ # ca{

(* s/f]8 v'b vl/b u/L ?= $@@ ca{ () s/f]8 v'b t/ntf k|jfx u/]sf] 5 . ut cfly{s jif{df

ljb]zL ljlgdo ahf/af6 cd]l/sL 8n/ $ ca{ $% s/f]8 v'b vl/b eO{ ?= $&! ca{ #% s/f]8

v'b t/ntf k|jfx ePsf]] lyof] .

30. @)&# ;fpgb]lv @)&$ c;f/ @@ ;Dddf v'nfahf/ sf/f]af/dfk{mt\ ?= !!% ca{ % s/f]8 t/ntf

k|zf]rg ul/Psf] 5 . ut cfly{s jif{df ljleGg pks/0fx?dfk{mt\ s'n ?= %(! ca{ ^# s/f]8

t/ntf k|zf]rg ul/Psf] lyof] .

31. @)&# ;fpgb]lv @)&$ c;f/ @@ ;Dddf cd]l/sL 8n/ $ ca{ @ s/f]8 / o"/f] !@ s/f]8 laqmL

u/L ?= $$! ca{ %& s/f]8 a/fa/sf] ef=?= vl/b ePsf] 5 . ut cfly{s jif{df cd]l/sL 8n/ #

ca{ $) s/f]8 / o"/f] @! s/f]8 laqmL u/L ?= #*% ca{ $^ s/f]8 a/fa/sf] ef=?= vl/b ePsf]

lyof] .

32. @)&# ;fpgb]lv @)&$ c;f/ @@ ;Dddf jfl0fHo a}+sx¿n] ?= !)%# ca{ ($ s/f]8 / cGo

ljQLo ;+:yfx¿ -jfl0fHo a}+sx¿aLr afx]s_ n] ?= #&( ca{ !^ s/f]8sf] cGt/–a}+s sf/f]af/

u/]sf 5g\ . ut cfly{s jif{df jfl0fHo a}+sx¿ / cGo ljQLo ;+:yfx¿n] qmdzM ?= (^! ca{ &@

s/f]8 / ?= !@( ca{ ^ s/f]8sf] o:tf] sf/f]af/ u/]sf lyP .

33. ut jif{sf] t'ngfdf cNksfnLg Aofhb/x? a9]sf 5g\ . @)&$ h]7df (!–lbg] 6«]h/L ljnsf]

efl/t cf};t Aofhb/ !=)# k|ltzt /x]sf] 5 . @)&# h]7df o:tf] Aofhb/ )=!@ k|ltzt /x]sf]

lyof] . To;}u/L, jfl0fHo a}+sx¿aLrsf] cGt/–a}+s sf/f]af/sf] efl/t cf};t Aofhb/ @)&# h]7sf]

)=#^ k|ltztsf] t'ngfdf @)&$ h]7df @=$^ k|ltzt /x]sf] 5 .

34. Rffn' cfly{s jif{ shf{ tyf lgIf]ksf] Aofhb/df j[l4 ePsf] 5 . Aofhb/df ePsf] ;'wf/n]

cy{tGqdf s'n ufx{:Yo art a9fpg / hf]lvdo'Qm If]qdf x'g] clgolGqt shf{ k|jfxnfO{

lg?T;fxg ug{ ;xof]u k'¥ofpg] b]lvG5 . @)&# h]7df jfl0fHo a}+sx?sf] lgIf]ksf] efl/t cf};t

Aofhb/ #=)( k|ltzt /x]sf]df @)&$ h]7df %=(! k|ltzt k'u]sf] 5 . To;}u/L, shf{sf] efl/t

cf};t Aofhb/ @)&# h]7sf] *=(* k|ltztsf] t'ngfdf @)&$ h]7df !!=@( k|ltzt k'u]sf] 5 .

35. shf{ tyf lgIf]ksf] efl/t cf};t Aofhb/ a9]tfklg Aofhb/ cGt/ 36]sf] 5 . jfl0fHo a}+sx¿sf]

shf{ tyf lgIf]kaLrsf] efl/t cf};t Aofhb/ cGt/ @)&# h]7sf] %=( k|ltztaf6 @)&$ h]7df


%=$ k|ltztdf em/]sf] 5 . lgIf]ksf] Aofhb/ a9]sf sf/0f jfl0fHo a}+sx¿sf] cf};t cfwf/b/ eg]

a9]sf] 5 . o:tf] cfwf/ b/ @)&# h]7sf] ^=# k|ltztaf6 @)&$ h]7df (=$ k|ltzt k'u]sf] 5 .

36. Aofhb/ j[l4 ePsf] kl/0ffd:j?k lgIf]ksf] ;+/rgfdf kl/jt{g cfPsf] 5 . @)&$ h]7df a}+s tyf

ljQLo ;+:yfx¿sf] s'n lgIf]kdf rlNtsf] c+z &=( k|ltzt, artsf] #%=* k|ltzt / d'2tLsf]

c+z $#=$ k|ltzt /x]sf] 5 . @)&# h]7df rlNtsf] c+z *=% k|ltzt, artsf] $#=* k|ltzt /

d'2tLsf] #)=@ k|ltzt /x]sf] lyof] .

ljQLo sfo{qmdx?sf] sfof{Gjog l:ylt

37. cfly{s jif{ @)&#÷&$ sf] dWolt/ a}+s tyf ljQLo ;+:yfx?sf] lgIf]k kl/rfng / shf{

k|jfxaLrsf] c;Gt'ng a9]sf] lyof] . of] cj:yfnfO{ ;Daf]wg ug{ ;dli6ut ljj]szLn pkfox?

cjnDjg ul/Psf] kmn:j?k ljQLo If]q :yfloTj sfod /x]sf] 5 .

38. ljQLo If]q;Fu ;DalGwt ljleGg P]gx?dWo] g]kfn /fi6« a}+s P]g, @)%* / a}+lsË s;'/ tyf ;hfo

P]g, @)^$ Joj:yflksf ;+;baf6 ;+zf]wg ePsf 5g\ eg] a}+s tyf ljQLo ;+:yf ;DaGwL P]g,

@)^# vf/]h eO{ a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# nfu" ePsf] 5 . o;sf cltl/Qm

lgIf]k tyf shf{ ;'/If0f sf]ifsf] :yfkgf / ;+rfng ;DaGwL P]g, @)&# hf/L ePsf] 5 . sd{rf/L

;+ro sf]if P]g, @)!( df ;+zf]wg ePsf] 5 . ;+zf]lwt P]gx?n] ;d:ofu|:t ;+:yfx?sf] km/kmf/s,

ljQLo If]qsf] ;'zf;g tyf ljQLo ;fwgsf] ;'/Iff Pjd\ k|efjsf/L kl/rfngdf ;xof]u k'¥ofpg]

ljZjf; lnOPsf] 5 .

39. df}lb|s gLltsf] ;fj{hlgsLs/0f / of]hgfa4 sfof{Gjog;Fu} lghL If]qtkm{ shf{ k|jfx lj:tf/ x'Fb}

uPsf] 5 . @)%( c;f/ #@ ut] klxnf] k6s cf}krfl/s ?kdf df}lb|s gLlt ;fj{hlgs ubf{sf

avt cfly{s jif{ @)%*÷%( sf] s'n ufx{:Yo pTkfbg;Fu lghL If]qtk{m nufgLdf /x]sf] shf{sf]

cg'kft @(=) k|ltzt /x]sf]df cfly{s jif{ @)&@÷&# df ;f] cg'kft &%=# k|ltzt k'u]sf] 5 .

ljut s]xL jif{otf o; a}+sn] s[lif, pmhf{, ko{6g nufotsf If]qdf shf{ k|jfx lj:tf/ ug{ rfn]sf]

gLltut sbdsf] kl/0ffd:j?k oL If]qdf pNn]Vo shf{ lj:tf/ ePsf] 5 .

40. s[lif, pmhf{, ko{6g / 3/]n' tyf ;fgf pBf]udf k|jflxt shf{ s'n shf{sf] Go"gtd @) k|ltzt

k'¥ofpg' kg]{ Joj:yf cGtu{t jfl0fHo a}+sx?n] @)&$ h]7 d;fGt;Dd !&=% k|ltzt shf{ oL

If]qx?df nufgL u/]sf 5g\ . @)&# h]7 d;fGtdf jfl0fHo a}+sx?n] pQm If]qdf !^=* k|ltzt

shf{ k|jfx u/]sf lyP .

41. “o'jfx?nfO{ Joj;flos s[lif shf{df k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{ljlw, @)&! vf/]h

u/L Joj;flos s[lif tyf kz'k+IfL shf{df k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{ljlw, @)&#” g]kfn ;/sf/, dlGqkl/ifb\af6 :jLs[t eO{ sfof{Gjogdf NofOPsf] 5 . gofF sfo{ljlw adf]lhd

Aofh cg'bfg b/nfO{ $ k|ltztaf6 j[l4 u/L % k|ltzt sfod ul/Psf] 5 . ;fy}, gofF sfo{ljlwn]

s[lif tyf kz'k+IfL Joj;fo ug{ ?= & s/f]8;Dd shf{ lbg ;Sg] Joj:yf u/]sf] 5 . @)&# r}t

d;fGt;Dddf %!$$ hgfn] o:tf] shf{sf] pkof]u u/]sf 5g\ . o; cGtu{t ?= % ca{ (& s/f]8

%^ nfv shf{ aSof}tf /x]sf] 5 eg] ?= !& s/f]8 &) nfv Aofh cg'bfg k|bfg ul/Psf] 5 .

42. @)&$ h]7 d;fGt;Dddf ;fwf/0f k'g/shf{ ?= !# ca{ %# s/f]8 !# nfv / lgof{t k'g/shf{ ?=

*@ s/f]8 *^ nfv u/L s'n ?= !$ ca{ #% s/f]8 (( nfv k'g/shf{ pkof]u ePsf] 5 .

To;}u/L, e"sDk kLl8tx¿nfO{ a9Ldf @ k|ltzt;Ddsf] Aofhdf cfjf;Lo 3/ lgdf{0f shf{ k|bfg

ug{ o; a}+saf6 a}+s tyf ljQLo ;+:yfx?nfO{ z"Go Aofhb/df pknAw u/fOFb} cfPsf] k'g/shf{

xfn;Dd ?= *! s/f]8 ^% nfv :jLs[t eO;s]sf] 5 . o;af6 #*@ hgf nfeflGjt x'g] ePsf

5g\ .

6 g]kfn /fi6« a}+s

43. @)&# r}t d;fGt;Dd jfl0fHo a}+sx?n] s'n shf{sf] %=* k|ltzt, ljsf; a}+sx?n] ^=* k|ltzt

tyf ljQ sDkgLx?n] $=^ k|ltzt shf{ ljkGg ju{df k|jfx u/]sf 5g\ . ;du|df a}+s tyf ljQLo

;+:yfx?sf] nufgLdf /x]sf] shf{sf] %=( k|ltzt cyf{t\ ?= !)# ca{ @ s/f]8 ljkGg ju{df k|jfx

ePsf] 5 .

44. o; a}+sn] a}+s tyf ljQLo ;+:yf ufEg]÷ufleg] tyf k|flKt ;DaGwL k|lqmof z'? u/fPkZrft\

@)&$ c;f/ @) ut];Dd s'n !%% j6f a}+s tyf ljQLo ;+:yfx¿ dh{/÷k|flKt k|lqmofdf ;fd]n

ePsf 5g\ . o;dWo] !!@ j6f ;+:yfx?sf] Ohfht vf/]h x'g uO{ s'n $# ;+:yf sfod ePsf

5g\ .

45. @)&$ c;f/ @@ ut];Dd æsÆ ju{sf jfl0fHo a}+sx? @*, ævÆ ju{sf ljsf; a}+sx? $$, æuÆ

ju{sf ljQ sDkgLx? #) / æ3Æ ju{sf n3'ljQ ;+:yfx? %! u/L a}+s tyf ljQLo ;+:yfx?sf] s'n

;+Vof !%# sfod ePsf] 5 .

46. @)&$ h]7 d;fGtdf jfl0fHo a}+sx?sf] zfvf ;+Vof @!!^, ljsf; a}+sx?sf] *)%, ljQ

sDkgLx?sf] !$* / n3'ljQ ;+:yfx?sf] !*@% u/L s'n zfvf ;+Vof $*($ k'u]sf] 5 . @)&$

h]7df a}+s tyf ljQLo ;+:yfsf] k|lt zfvfaf6 cf};tdf sl/j %*)( hg;+Vofn] ;]jf k|fKt ug{

;Sg] b]lvG5 . @)&# h]7df o:tf] ;+Vof ^^$& /x]sf] lyof] .

47. @)&# r}t d;fGt;Dddf lgIf]k vftf ;+Vof ! s/f]8 ** Nffv tyf shf{ ;+Vof !! nfv *#

xhf/ k'u]sf] 5 . P6LPd ;+Vof @)$& /x]sf] 5 . To;}u/L, df]afOn a}lsËsf u|fxsx?sf] ;+Vof @$

nfv @& xhf/, OG6/g]6 a}lsËsf u|fxsx?sf] ;+Vof & nfv #% xhf/, hf/L ePsf 8]la6 sf8{sf]

;+Vof %! nfv * xhf/ tyf qm]l86 sf8{sf] ;+Vof ^$ xhf/ /x]sf] 5 .

48. ?= @ nfv;Ddsf] a}+s lgIf]knfO{ ;'/If0f ug]{ Joj:yf cg'?k @)&$ h]7 d;fGt;Dddf !!% a}+s

tyf ljQLo ;+:yfx?sf] hDdf ?= #*! ca{ (! s/f]8 lgIf]ksf] ;'/If0f ul/Psf] 5 . shf{ ;'/If0f

Joj:yf cGtu{t ;fgf tyf ljkGg If]q ;'/If0f sfo{qmdtkm{ ?= % ca{ %% s/f]8 Pjd\ ;fgf tyf

demf}nf Joj;fo sfo{qmdtkm{ ?= %* s/f]8 u/L hDdf ?= ^ ca{ !# s/f]8 shf{ ;'/If0f ePsf]

5 .

49. ;d:ofu|:t 3f]if0ff ul/Psf !^ j6f a}+s tyf ljQLo ;+:yfx?dWo] & j6fsf] l/hf]n';g k|lqmof

;DkGg ePsf] 5 . h;dWo] @ j6f ;+:yf hg/n kmfOgfG; ln= / c?0f kmfOgfG; ln=

;d:ofu|:taf6 x6L ;fdfGo ?kdf ;+rfngdf cfO;s]sf 5g\ . xfn sfod /x]sf ( j6f

;d:ofu|:t ;+:yfx?dWo] ^ j6fsf] z]o/ :jfldTj x:tfGt/0fsf] k|lqmofdf /x]sf] 5 . csf]{ Pp6fsf]

z]o/ :jfldTj x:tfGt/0fsf] nflu 5nkmn eO/x]sf] 5 . afFsL @ j6f ;+:yfsf] eg] d'2f cbfntdf

ljrf/fwLg 5 .

50. @)&# c;f/df jfl0fHo a}+sx?sf] cf};t lgiqmLo shf{ cg'kft !=* k|ltzt /x]sf]df @)&# r}tdf

!=& k|ltztdf em/]sf] 5 . To;}u/L, pTkfbgzLn nufotsf If]qdf k|jfx ePsf] shf{sf] %)

k|ltzt;Dd shf{÷k|fylds k'FhL–lgIf]k cg'kft u0fgf ubf{ 36fpg kfpg] Joj:yfkZrft\ jfl0fHo

a}+sx?sf] shf{÷k|fylds k'FhL–lgIf]k cg'kft @)&$ h]7df &)=(^ k|ltzt sfod ePsf] 5 . o:tf]

;'ljwfnfO{ ;dfj]z gubf{ eg] shf{÷k|fylds k'FhL–lgIf]k cg'kft &&=$^ k|ltzt x'g cfpF5 .

51. a}++s tyf ljQLo ;+:yfx?sf] r'Qmf k'FhL @)&@ c;f/ d;fGtsf] ?= !$) ca{ &( s/f]8af6 @)&$

h]7df ?= @)( ca{ *) s/f]8 k'u]sf] 5 . cfly{s jif{ @)&@÷&# sf] df}lb|s gLltn] a}+s tyf

ljQLo ;+:yfx?sf] r'Qmf k'FhL j[l4 ug'{kg]{ Joj:yf u/]kZrft\ oL ;+:yfx?n] dh{/÷PlSjlhzg,

af]g;, xsk|b Pjd\ yk z]o/ nufotsf dfWodaf6 k'FhL j[l4 ug]{ sfo{ cufl8 a9fPsf 5g\ .


cfly{s jif{ @)&$÷&% sf] df}lb|s gLltsf] :j?k

df}lb|s gLltsf] sfo{lbzf

52. cfGtl/s tyf jfXo cfly{s kl/b[Zo, rf}wf+} of]hgf, g]kfn /fi6« a}+ssf] /0fgLlts of]hgf, ljQLo

If]q ljsf; /0fgLlt tyf g]kfn ;/sf/sf] ah]6df plNnlvt gLlt, sfo{qmd tyf k|fyldstf;Fu

tfbfTDo sfod ub}{ cfly{s jif{ @)&$÷&% sf] df}lb|s gLltsf] sfo{lbzf to ul/Psf] 5 .

53. nlIft cfly{s j[l4b/ xfl;n ug{ ah]6sf gLlt tyf sfo{qmdx?sf] sfof{Gjogdf ;xof]u k'Ug] u/L

df}lb|s gLltsf] sfo{lbzf to ul/Psf] 5 . cfly{s ultljlwdf x'g] lj:tf/;Fu} a9\g] ;dli6ut

dfun] d'b|f:kmLltdf kg{;Sg] bjfjnfO{ lgoGq0f ug{ df}lb|s of]ufÍx?nfO{ jfl~5t ;Ldfleq

/fVg]tk{m df}lb|s gLlt ;hu /x]sf] 5 .

54. a9\bf] Jofkf/ 3f6f tyf 36\bf] ljk|]if0f cfk|jfx j[l4b/sf sf/0f jfXo If]q :yfloTjdf kg{ ;Sg]

k|lts"n k|efjnfO{ ;d]t Wofgdf /fvL df}lb|s gLltsf] sfo{lbzf to ul/Psf] 5 .

55. ljQLo :yfloTj k|j4{g tyf ljQLo ;fwgsf] s'zn afF8kmfF8sf nflu Aofhb/nfO{ pko'Qm :t/df

sfod /fVg] / Aofhb/df cfpg] ptf/–r9fj Go"gLs/0f ug{]tk{m df}lb|s gLlt s]lGb|t /x]sf] 5 .

56. km/flsnf] x'Fb} uPsf] Jofkf/ 3f6f Go"gLs/0f ug{ k|fyldstf k|fKt If]qdf nufgL a9fpFb} n}hfg'kg]{

cfjZostf /x]sf] 5 . o;sf nflu s[lif, phf{, ko{6g, ;fgf, demf}nf tyf cGo pTkfbgd"ns

pBf]u Joj;fodf shf{ k|jfx a9fpg a}+s tyf ljQLo ;+:yfx?nfO{ k|f]T;fxg ug{] sfo{nfO{ df}lb|s

gLltn] pRr k|fyldstfdf /fv]sf] 5 .

57. ljQLo If]qsf] ;'b[9Ls/0f Pjd\ :yfloTjsf nflu ljQLo ;fwg kl/rfngdf cfjZos ;Gt'ng

sfod ug'{kg]{{ cfjZostf b]lvPsf] 5 . o;sf nflu cy{tGqsf] bLuf] ljsf;df of]ubfg k'¥ofpg]

If]qx?nfO{ k|f]T;flxt ub}{ l/on :6]6 tyf z]o/ sf/f]af/df x'g] ;§]afhL k|j[lQnfO{ lgoGq0f ug{

df}lb|s gLlt s]lGb|t /x]sf] 5 .

58. /fHosf] k'g;{+/rgf;Fu} :yfgLo :t/df ljQLo ;]jfsf] kx'Fr lj:tf/ ug'{kg]{ cfjZostf b]lvPsf]

;Gbe{df ;a} :yfgLo txdf a}+s zfvf lj:tf/ ug]{ sfo{nfO{ pRr k|fyldstfdf /flvPsf] 5 .

cfly{s tyf df}lb|s nIo

59. d"No l:y/tf df}lb|s gLltsf] k|fylds nIosf] ?kdf /xFb} cfPsf] 5 . cfly{s jif{ @)&$÷&% df

d'b|f:kmLltnfO{ & k|ltzt leq ;Lldt /fVg] df}lb|s gLltsf] nIo /x]sf] 5 . ;dli6ut dfusf

sf/0f d'b|f:kmLltdf cgfjZos rfk kg{ glbg df}lb|s Joj:yfkg ul/g]5 .

60. cfly{s jif{ @)&$÷&% df jfXo If]q :yfloTjsf nflu sDtLdf * dlxgfsf] j:t' tyf ;]jfsf]

cfoft wfGg kof{Kt x'g] ljb]zL ljlgdo ;l~rlt sfod ug]{tk{m df}lb|s Joj:yfkg s]lGb|t

ul/g]5 .

61. cfly{s jif{ @)&$÷&% sf nflu to ul/Psf] &=@ k|ltztsf] cfly{s j[l4b/nfO{ ;xof]u k'¥ofpg]

u/L cfjZos t/ntf Joj:yfkg ul/g]5 .

62. ef/tLo d'b|f;Fusf] l:y/ ljlgdob/nfO{ df}lb|s c+s'zsf] ?kdf oyfjt /fvL ;f]sf] Joj:yfkgsf

nflu df}lb|s tyf shf{ of]ufÍx?nfO{ jfl~5t :t/df /flvg]5 .

63. df}lb|s k|If]k0fsf nflu o; a}+sn] k|rlnt d"Nosf] s'n ufx{:Yo pTkfbg (Nominal GDP) nfO{

cfwf/sf ?kdf ln+b} cfPsf] 5 . cfly{s jif{ @)&$÷&% sf] nflu lj:t[t d'b|fk|bfo j[l4b/ !*

8 g]kfn /fi6« a}+s

k|ltztsf] ;Ldfleq sfod ug]{ nIo lnOPsf] 5 . nlIft cfly{s j[l4b/, d'b|f:kmLlt / d'b|fsf] cfo

nf]rgzLntf nlIft lj:t[t d'b|fk|bfo j[l4b/ ;Ldfsf cfwf/x? x'g\ .

64. k|If]lkt cfly{s j[l4b/ tyf d'b|f:kmLlt b/sf] cfwf/df ;[hgf x'g ;Sg] ;du| dfusf] cj:yfnfO{

b[li6ut ubf{ cfly{s jif{ @)&$÷&% df s'n cfGtl/s shf{ @&=* k|ltztn] j[l4 x'g] k|If]k0f

/x]sf] 5 . g]kfn ;/sf/sf] ah]6;Fu tfbfTDo x'g] u/L cfGtl/s shf{ j[l4sf] nIo lgwf{/0f

ul/Psf] 5 .

65. cfGtl/s shf{sf] dxTjk"0f{ ;Defusf] ?kdf /x]sf] lghL If]qtk{msf] shf{ lj:tf/sf] ;Ldf @)

k|ltzt /flvPsf] 5 .

df}lb|s gLltsf] ;~rfng nIo tyf pks/0f

66. cfGtl/s tyf jfXo cfly{s Pjd\ ljQLo kl/b[Zosf cfwf/df to ul/Psf] sfo{lbzf / ;f]

cg'?ksf] cfly{s tyf df}lb|s nIo xfl;n ug{ ;xh x'g] u/L df}lb|s gLltsf ;~rfng nIo tyf

pks/0fx? rog ul/Psf 5g\ .

67. df}lb|s gLlt ;~rfngsf sfpG6/ kf6L{x? jfl0fHo a}+s, ljsf; a}+s / ljQ sDkgLx?n] o; a}+sdf

/fVg'kg]{ clgjfo{ gub cg'kft afx]ssf] clws t/ntfnfO{ df}lb|s gLltsf] ;~rfng nIosf] ?kdf

lng] Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 .

68. cfly{s jif{ @)&#÷&$ b]lv sfof{Gjogdf NofOPsf] Aofhb/ sl/8f]/ k4ltnfO{ ;do;fk]If

kl/dfh{g ul/Psf] 5 .

69. :yfoL t/ntf ;'ljwf b/nfO{ Aofhb/ sl/8f]/sf] dflyNnf] ;Ldfsf] ?kdf lnOg] k4ltnfO{ oyfjt

sfod ul/Psf] 5 . xfn sfod /x]sf] &=) k|ltztsf] :yfoL t/ntf ;'ljwf b/nfO{ oyfjt

/flvPsf] 5 .

70. Aofhb/ sl/8f]/ cGtu{t b'O{ xKtf cjlwsf] l/kf] b/nfO{ gLltut b/sf] ?kdf lnOg] Joj:yfnfO{

oyfjt sfod ul/Psf] 5 . b'O{xKt] gLltut l/kf]b/ %=) k|ltzt sfod ul/Psf] 5 .

71. Aofhb/ sl/8f]/ cGtu{tsf] b'O{xKt] lgIf]k ;+sng b/nfO{ tNnf] ;Ldfsf] ?kdf lnOg] Joj:yfnfO{

oyfjt sfod ul/Psf] 5 . b'O{xKt] lgIf]k ;+sng b/nfO{ #=) k|ltzt sfod ul/Psf] 5 . of]

gLltut Joj:yfn] ahf/ Aofhb/df b]lvPsf] ptf/ r9fjnfO{ Go"gLs/0f ug{ of]ubfg k'¥ofpg]

ljZjf; ul/Psf] 5 .

72. t/ntf cg'udg tyf k|If]k0f ;+/rgf (LMFF) n] O+lut ug]{ t/ntfsf] cfwf/df Aofhb/

sl/8f]/dfkm{t\ t/ntf k|jfx tyf k|zf]rg ug]{ k4ltnfO{ oyfjt sfod ul/Psf] 5 . o;sf ;fy}

df}lb|s gLltsf p2]Zo tyf ljQLo ahf/sf] cj:yf ;d]t x]/]/ Aofhb/ sl/8f]/ cGtu{t t/ntf

k|jfx tyf k|zf]rgsf] sfo{ ul/g]5 .

73. t/ntfsf] k|s[ltsf cfwf/df lgoldt, cfsl:ds Pjd\ ;+/rgfTds v'nfahf/ sf/f]af/sf

pks/0fx? ;fljss} Joj:yf adf]lhd k|of]udf NofOg] 5 . o;sf nflu g]kfn /fi6« a}+s C0fkq,

() lbg] lgIf]k ;+sng af]nsaf]n tyf lwtf]df cfwfl/t ;f]e}m vl/b÷laqmL af]nsaf]n, l/kf]÷l/e;{

l/kf] af]nsaf]n h:tf pks/0fx? cfjZostfg';f/ k|of]u u/L t/ntf Joj:yfkg ul/g]5 .

74. clgjfo{ gub cg'kft jfl0fHo a}+sx?sf nflu ^ k|ltzt, ljsf; a}+sx?sf nflu % k|ltzt / ljQ

sDkgLx?sf nflu $ k|ltztnfO{ oyfjt /flvPsf] 5 .

75. clgjfo{ gub df}Hbft u0fgfsf] nflu b'O{ xKtfsf] ;dofjlw tyf &) k|ltztsf] b}lgs df}Hbft

sfod ug'{kg]{ Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 .


76. clGtd C0fbftf ;'ljwf tyf ;'/If0fkqx?sf] l8isfp06 ug]{ k|of]hgsf] nflu k|of]udf NofOg] &

k|ltztsf] ljBdfg a}+sb/nfO{ oyfjt sfod ul/Psf] 5 .

77. a}+s tyf ljQLo ;+:yfx?nfO{ tf]lsPsf ;'/If0fkqsf] lwtf]df :yfoL t/ntf ;'ljwf k|bfg ubf{

xfnsf] % sfo{lbgsf] ;LdfnfO{ & sfo{lbg sfod ul/Psf] 5 . o; ;'ljwfsf] nflu C0f–lwtf] d"No

cg'kft () k|ltzt;Dd sfod ul/Psf] 5 . ;fy}, :yfoL t/ntf ;'ljwf a}+sb/df pknAw u/fpg]

ljBdfg Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 .

78. jfl0fHo a}+sx?n] sfod ug'{kg]{ j}wflgs t/ntf cg'kft !@ k|ltzt, ljsf; a}+sx?n] ( k|ltzt

ljQ sDkgLx?n] * k|ltzt tyf rNtL / sn lgIf]k ;+sng gug]{ ljsf; a}+s tyf ljQ

sDkgLx?n] ^ k|ltztnfO{ oyfjt /flvPsf] 5 .

79. o; a}+sn] tf]lsPsf If]qdf a}+s tyf ljQLo ;+:yfx?nfO{ k|bfg ug]{ ;fwf/0f k'g/shf{ b/nfO{ $

k|ltztdf / ljz]if k'g/shf{ b/nfO{ ! k|ltztdf oyfjt sfod ul/Psf] 5 . o; Joj:yf cGtu{t

a}+s tyf ljQLo ;+:yfx?n] ;DalGwt C0fL;Fu ;fwf/0f k'g/shf{df ( k|ltzt / ljz]if k'g/shf{df

$=% k|ltzt eGbf a9L Aofh lng kfpg] 5}gg\ .

80. ?U0f pBf]u, 3/]n' tyf ;fgf pBf]u, j}b]lzs /f]huf/L, blnt, hghflt, pTkLl8t, dlxnf, km/s

9+un] ;Ifd JolQm, ljkGg ju{ tyf ;d'bfosf JolQmåf/f ;~rflnt ;fgf Joj;fonfO{ k|j¢{g ug{

/ lgof{tnfO{ k|f]T;fxg ug{ ! k|ltzt Aofhb/df k|bfg ub}{ cfPsf] ljz]if k'g/shf{ tyf ljb]zL

d'b|fdf lgof{t k|f]T;flxt ug{ nfOaf]/ (LIBOR) df )=@% ljGb' yk u/L x'g] Aofhb/df lbOg]

lgof{t k'g/shf{ b/nfO{ klg oyfjt /flvPsf] 5 .

81. ul/aLsf] uxgtf t'ngfTds ?kdf a9L ePsf k|b]z g+= @ sf k;f{, af/f, /f}tx6, ;nf{xL, dxf]Q/L,

wg'iff, l;/fxf / ;Kt/Lsf blIf0fL ;LdfjtL{ If]qx? Pjd\ pRr ul/aL /x]sf k|b]z g+= ^ sf

sflnsf]6, x'Dnf, h'Dnf / d'u' tyf k|b]z g+= & sf afh'/f, aemfª, bfr'{nf, 8f]6L, c5fd / a}t8L

lhNnfx?df s[lif tyf ;fgf Joj;fodf cfwfl/t cfod"ns lqmofsnfknfO{ k|f]T;flxt ug{ a}+s tyf

ljQLo ;+:yfx?nfO{ o; a}+saf6 ! k|ltzt Aofhb/df ljz]if k'g/shf{ ;'ljwf pknAw u/fpg]

Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 .

82. xfn o; a}+sn] ?= !) ca{ *$ s/f]8sf] ;Ldfleq /xL k'g/shf{ ;'ljwf k|bfg ub}{ cfPsf] 5 .

cfly{s k'g?4f/ sf]ifdf /x]sf] ?= % ca{ hnljB't nufotsf /0fgLlts dxTjsf k|fyldstf k|fKt

If]qdf k'g/shf{ pknAw u/fpg pkof]u ug{ ;lsg] Joj:yf x'g uO/x]sf] ;Gbe{df cfly{s jif{

@)&#÷&$ sf] o; a}+ssf] d'gfkmfaf6 ;d]t /sd 5'§ofO{ sl/a ?= @) ca{sf] k'g/shf{ sf]if

:yfkgf ul/g]5 . o; Joj:yfaf6 hnljB't nufotsf /0fgLlts dxTjsf If]qdf ;x'lnotk"0f{ a}+s

shf{ k|jfx ug{ ;xof]u k'Ug] ljZjf; ul/Psf] 5 .

83. hnljB't, s[lif, ko{6g, lgof{t, ;fgf Pjd\ demf}nf pBf]u, cf}ifwL pTkfbg, l;d]G6, ufd]{G6

nufotsf If]qx?nfO{ k|fyldstf k|fKt If]qsf] ?kdf kl/eflift ul/g]5 .

84. jfl0fHo a}+sx?n] s[lif If]qdf !) k|ltzt, hnljB'tdf % k|ltzt, ko{6g If]qdf % k|ltzt / afFsL

cGo k|fyldstf k|fKt If]qdf u/L cfˆgf] s'n shf{sf] Go"gtd @% k|ltzt shf{ @)&%

c;f/;Dddf clgjfo{ ?kdf k|jfx ug'{kg]{ Joj:yf ul/g]5 . ljsf; a}+s / ljQ sDkgLx?n] ;d]t

k|fyldstf k|fKt If]qdf cfˆgf ] s'n shf{sf] Go"gtd qmdzM !% k|ltzt / !) k|ltzt shf{ k|jfx

ug'{kg]{ Joj:yf oyfjt sfod ul/Psf] 5 .

85. jfl0fHo a}+sx?n] cfˆgf] s'n shf{ nufgLsf] % k|ltzt, ljsf; a}+sx?n] $=% k|ltzt / ljQ

sDkgLx?n] $ k|ltzt shf{ ljkGg ju{df nufgL ug'{kg]{ Joj:yfnfO{ oyfjt /flvPsf]] 5 . ;fy},

10 g]kfn /fi6« a}+s

jfl0fHo a}+sx?n] ljkGg ju{ cGtu{t k|ToIf ?kdf k|jfx ug'{kg]{ Go"gtd @ k|ltztsf] shf{ cg'kft

clgjfo{ gx'g] Joj:yf ul/Psf] 5 .

86. æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?af6 l/S;f rfnsx?nfO{ cfˆgf] :jfldTjdf

l/S;f vl/b u/L cfkm} ;~rfng ug]{ k|of]hgsf nflu k|bfg x'Fb} cfPsf] ljkGg ju{ shf{ ;'ljwf

On]S6«f]lgs l/S;f vl/bdf ;d]t k|bfg ul/g] Joj:yf ldnfOg] 5 .

87. ;fgf tyf demf}nf pBf]u / Jofj;flos s[lif kl/of]hgfsf] lwtf]df a}+s tyf ljQLo ;+:yfx?af6

k|jfx ul/g] ?= !) nfv;Ddsf] kl/of]hgf shf{nfO{ ljkGg ju{ shf{df u0fgf ug]{ Joj:yfnfO{

lg/Gt/tf lbOPsf] 5 .

cfly{s jif{ @)&$÷&% sf] ljQLo If]q sfo{qmd

ljQLo If]q ;'wf/

88. g]kfn ;/sf/af6 @)&# k'; @@ df :jLs[t æljQLo If]q ljsf; /0fgLltÆ df pNn]v ePsf o;

a}+s;Fu ;DalGwt sfo{qmdx? qmdzM sfof{Gjog ul/g] 5g\ .

89. a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# df ePsf] Joj:yf adf]lhd k"jf{wf/ ljsf; a}+s

:yfkgfsf nflu cfjZos Ohfht gLlt, lgodg / ;'kl/j]If0f ;DaGwL gLltut Joj:yf u/L ;f]

a}+s :yfkgfsf nflu ;xhLs/0f ul/g]5 .

90. ljleGg ;+ul7t ;+:yfx?df /x]sf] o; a}+ssf] z]o/ nufgL qmdzM ljlgj]z (Divestment) ub}{

nlug]5 .

91. ;+3Lotf sfof{Gjogsf] ;Gbe{df csf]{ Joj:yf geP;Ddsf nflu o; a}+ssf] lj/f6gu/ sfof{non]

k|b]z g+= !, hgsk'/ tyf jL/u+h sfof{non] ;fljssf] Joj:yf cg';f/sf k|b]z g+= @ sf

lhNnfx?, s]Gb|Lo sfof{non] k|b]z g+= #, kf]v/f sfof{non] k|b]z g+= $, l;4fy{gu/ sfof{non]

;fljs adf]lhdsf k|b]z g+= % sf lhNnfx?, g]kfnu+h sfof{non] ;fljssf] Joj:yf cg';f/ k|b]z

g+= % sf lhNnfx? Pjd\ k|b]z g+= ^ / wgu9L sfof{non] k|b]z g+= & sf] s]Gb|Lo a}+lsË ;DaGwL

sfo{ x]g]{ Joj:yf ldnfOg] 5 .

92. ;a} :yfgLo txdf g]kfnL d'b|fsf] ;xh cfk"lt{sf nflu o; a}+ssf sfof{nox?n] ;DalGwt k|b]zdf

gf]6sf]ifsf] plrt Joj:yfkg ug'{kg]{ k|aGw ldnfOg] 5 .

;dli6ut ljj]szLn lgodg

93. a}+s tyf ljQLo ;+:yfx?aLrsf lqmofsnfksf] cGt/–;DaGw, o:tf lqmofsnfkaf6 cy{tGqdf

pTkGg x'g ;Sg] hf]lvd tyf ljQLo If]qsf] :j–rqmLo Jojxf/ (Procyclical Behavior) nfO{

lgoGq0f ug{ o; a}+sn] ;dli6ut ljj]szLn lgodg ub}{ cfPsf] 5 .

94. jfl0fHo a}+sx?n] af;]n–# df cfwfl/t Go"gtd sdg OlSjl6 l6o/ ! k'FhL cg'kft $=% k|ltzt

sfof{Gjogdf Nofpg' kg]{ Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 .

95. s'n hf]lvd efl/t ;DklQsf] @=% k|ltzt Soflk6n sGh/e];g akm/ (Capital Conservation

Buffer) sfod ug'{kg]{ Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 .

96. cy{tGqsf] rqmLo k|efjsf] sf/0f ljQLo If]qdf kg{ ;Sg] c;/nfO{ Go"gLs/0f ug{sf nflu s'n

hf]lvd efl/t ;DklQsf] clwstd @=% k|ltzt;Dd cltl/Qm k|ltrqmLo akm/ (Counter Cyclical

Buffer) sfod ug'{kg]{ Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 .

df}lb|s gLlt @)&$÷&% 11

97. /fli6«o :t/sf ljsf; a}+s / ljQ sDkgLx?df ;d]t r/0fj4 ?kdf af;]n–# nfu" ug]{ Joj:yf

ldnfOg] 5 .

98. cfly{s jif{ @)&#÷&$ sf] df}lb|s gLltsf] c4{–jflif{s ;dLIffdfkm{t\ shf{÷k|fylds k'FhL–lgIf]k

cg'kft u0fgf ubf{ tf]lsPsf If]qdf k|jfx ePsf] shf{sf] %) k|ltzt 36fpg kfpg] ;'ljwfnfO{

x6fOPsf] 5 . t/, shf{÷k|fylds k'FhL–lgIf]k cg'kft gf3]sf a}s tyf ljQLo ;+:yfx?n] @)&$

c;f]h d;fGt;Dddf tf]lsPsf] shf{÷k|fylds k'FhL–lgIf]k cg'kftsf] ;Ldfleq NofO;Sg' kg]{5 .

99. jfl0fHo a}+sx?n] q}dfl;s ?kdf $ k|ltzt lne/]h cg'kft sfod ug'{kg]{ Joj:yfnfO{ lg/Gt/tf

lbOPsf] 5 .

100. jfl0fHo a}+sx?sf] nflu af;]n–# df cfwfl/t t/ntf cg'udg k4lt t/ntfsf cfwf/df ;d]t

zL3| ;'wf/fTds sf/afxL (Prompt Corrective Action) nfu" ul/g]5 .

101. jfl0fHo a}+sx?n] s'n lgIf]kdf ;+:yfut lgIf]ksf] c+z ;fljssf] %) k|ltztaf6 @)&% c;f/;Dd

$% k|ltztsf] ;Ldfleq sfod ug'{kg]{ Joj:yf ul/Psf] 5 . ;fy}, a}+s tyf ljQLo ;+:yfx?n]

cfˆgf] s'n lgIf]k bfloTjsf] a9Ldf Ps rf}yfO{;Dd ;fk6L lng;Sg] Joj:yfnfO{ lg/Gt/tf

lbOPsf]] 5 .

102. 3/hUuf If]qdf k|jfx x'g] shf{ hf]lvdnfO{ Go"gLs/0f ug{] pkfosf] ?kdf nfu" ul/Psf] s'n

shf{sf] @% k|ltzt;Ddsf] l/on :6]6 shf{ ;Ldf cg'kftnfO{ lg/Gt/tf lbOPsf] 5 .

103. Pp6} u|fxs, kmd{, sDkgL÷;d"xnfO{ sf]if tyf u}/–sf]ifdf cfwfl/t ;'ljwfx? cfˆgf] k|fylds

k'FhLsf] a9Ldf @% k|ltzt;Dd shf{ k|jfx ug]{ Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 .

104. pTkfbgd"ns pBf]ux?df k|jfx x'g] shf{sf] Psn u|fxs shf{ ;Ldf k|fylds k'FhLsf] a9Ldf #)

k|ltzt / hnljB't kl/of]hgf, ljB't k|;f/0f nfOg / s]a'nsf/ lgdf{0f kl/of]hgfx?sf] xsdf

o:tf] ;Ldf k|fylds k'FhLsf] a9Ldf %) k|ltzt;Dd x'g;Sg] Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 .

105. z]o/sf] lwtf]df k|jfx x'g] dflh{g k|s[ltsf] shf{sf] ;'/If0f afkt\ z]o/sf] d"NofÍg ubf{ kl5Nnf]

!*) lbgsf] clGtd d"Nosf] cf};t d"No jf z]o/sf] k|rlnt ahf/ d"NodWo] h'g sd x'G5 ;f]sf]

a9Ldf %) k|ltzt /sd;Dddfq shf{ k|jfx ug'{kg]{ Joj:yfnfO{ oyfjt sfod ul/Psf] 5 .

106. a}+s tyf ljQLo ;+:yfx?n] z]o/sf] lwtf]df hfg] dflh{g k|s[ltsf] shf{ a9Ldf cfˆgf] k|fylds

k'FhL a/fa/sf] /sd;Dd dfq k|jfx ug{ kfpg] Joj:yf /x]sf]df ;f] ;LdfnfO{ kl/dfh{g u/L

k|fylds k'FhLsf] $) k|ltzt /sd;Dd dfq k|jfx ug{ kfpg] Joj:yf ul/g]5 . ;fy}, Pp6}

;"rLs[t sDkgLsf] z]o/sf] lwtf]df dflh{g k|s[ltsf] shf{ cfˆgf] k|fylds k'FhLsf] a9Ldf !)

k|ltzt;Dd dfq k|jfx ug{ ;Sg] Joj:yf ul/g]5 .

107. a}+s tyf ljQLo ;+:yfsf] ! k|ltzteGbf a9L ;+:yfks z]o/ wf/0f u/]sf ;+:yfks z]o/wgLx?n]

cfk"mn] wf/0f u/]sf] ;+:yfks z]o/dWo] %) k|ltzteGbf a9L z]o/ lwtf] /fvL shf{ lng gkfpg]

Joj:yfnfO{ oyfjt sfod /flvPsf] 5 .

108. z]o/sf] lwtf]df shf{ k|jfx ug]{ k|of]hgsf] nflu ;+:yfks z]o/sf] d"NofÍg ubf{ ;fwf/0f z]o/sf]

kl5Nnf] !*) lbgsf] cf};t d"Nosf] a9Ldf %) k|ltzt jf ;+:yfks z]o/sf] clGtd sf/f]af/sf]

d"NodWo] h'g sd x'G5, ;f]sf] cfwf/df sfod ug'{kg]{ / o;/L sfod ul/Psf] d"Nosf] a9Ldf %)

k|ltzt /sd;Dd dfq shf{ lbg ;lsg] Joj:yfnfO{ oyfjt /flvPsf] 5 .

109. a}+s tyf ljQLo ;+:yfx?n] k|bfg ug]{ JolQmut cfjf;Lo 3/ shf{sf] ?= ! s/f]8sf] ;LdfnfO{ j[l4

u/L ?= ! s/f]8 %) nfv sfod ul/Psf] 5 .


110. sf7df8f}+ pkTosfleq l/on :6]6 shf{ / To;sf] ;'/If0faLrsf] cg'kft -Pn6LeL /]l;of]_ xfnsf]

%) k|ltztaf6 $) k|ltzt sfod ug]{ Joj:yf ul/Psf] 5 . cGo :yfgsf xsdf ;fljssf] %)

k|ltzt;Ddsf] cg'kftnfO{ lg/Gt/tf lbOPsf] 5 . o; Joj:yfn] ;+3Lotf sfof{Gjog eO/x]sf]

;Gbe{df ljs]lGb|t ljsf;nfO{ ;d]t k|f]T;flxt ug]{ ljZjf; ul/Psf] 5 .

111. sf7df8f}+ pkTosf leq cfjf;Lo shf{ / To;sf] ;'/If0faLrsf] cg'kft -Pn6LeL /]l;of]_ %)

k|ltzt sfod ul/Psf] 5 . cGo :yfgsf] xsdf ;fljssf] ^) k|ltzt;Ddsf] cg'kftnfO{ oyfjt

sfod /flvPsf] 5 .

112. lghL k|of]hgsf ;jf/L ;fwgdf C0f k|jfx ubf{ ;f] ;jf/Lsf] d"NofÍgsf] clwstd %)

k|ltzt;Dd dfq a}+sn] nufgL ug{ ;Sg] Joj:yfnfO{ ^% k|ltzt k'¥ofOPsf] 5 . ;fy}, JolQmut

ljB'tLo ;jf/L ;fwgsf] xsdf pQm ;Ldf *) k|ltzt sfod ul/Psf] 5 . t/ Go"gtd $)

;L6sf ;fj{hlgs oftfoft, lgdf{0f sfo{ tyf lzIff, :jf:Yo nufotsf ;]jfsf nflu k|of]u x'g]

;jf/L ;fwgsf] xsdf ;f] ;Ldf nfu" x'g] 5}g .

113. ax'–a}lsË sf/f]af/af6 x'g ;Sg] hf]lvdnfO{ Go"gLs/0f ug{ ?= ! ca{eGbf a9L C0f k|jfx ubf{

clgjfo{ ?kdf ;x–ljQLos/0fdf hfg'kg]{ Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 . t/ of] Joj:yf

n3'ljQ ;+:yfnfO{ lbOg] C0fsf xsdf clgjfo{ x'g] 5}g .

114. xfo/kr]{h shf{ k|bfg ug]{ cg'dltk|fKt ;+:yfnfO{ a}+s tyf ljQLo ;+:yfn] ;jf/L ;fwg, d]lzg/L

h:tf l:y/ ;DklQ lwtf] lnO{ ;f]sf] vl/b d"Nosf] %) k|ltzt;Dd shf{ k|bfg u/L ;DklQsf] k"/f

d"Nosf] aLdf u/]sf] cj:yfdf ;xljQLos/0f cfjZos gkg]{ Joj:yf ldnfOg] 5 .

lgodg tyf ;'kl/j]If0f

115. @)&$ c;f/ d;fGt;Dd tf]lsP adf]lhdsf] Go"gtd r'Qmf k"FhL k'¥ofpg] lgb]{zg adf]lhd o;

a}+saf6 Ohfht k|fKt a}+s tyf ljQLo ;+:yfx? pT;fxk|b ?kdf ;xefuL ePsf] kfOPsf] 5 . a}+s

tyf ljQLo ;+:yf ;DaGwL P]g, @)&# df ePsf] Joj:yf adf]lhd cfly{s jif{ @)&#÷&$ sf]

jfXo n]vfk/LIf0f Pjd\ ljQLo ljj/0f ;fj{hlgs ubf{sf] cj:yf;Dddf tf]lsP adf]lhdsf]

Go"gtd r'Qmf k'FhL k'u]sf] Joxf]/f ljQLo ljj/0fsf] n]vf ;DaGwL l6Kk0fL (Notes to Account) df

:ki6 ?kdf hgfOPsf] x'g' kg]{5 . o; cg'?k tf]lsPsf] r'Qmf k'FhL gk'u]df ljBdfg Joj:yf

cg'?k gub nfef+z / af]gz z]o/ ljt/0f Pjd\ zfvf lj:tf/df /f]s nufpg], lgIf]k ;+sng /

shf{ k|jfxdf ;Ldf tf]Sg] tyf afWosf/L dh{/df n}hfg] nufotsf sf/afxL cufl8 a9fOg] 5 .

116. o; a}+sn] ;d:ofu|:t 3f]if0ff u/L l/hf]n';g k|lqmof ;DkGg ePkZrft\ ;+rfngdf cfPsf a}+s

tyf ljQLo ;+:yfx?sf] r'Qmf k'FhL j[l4sf ;DaGwdf 5'§} gLltut Joj:yf ul/g]5 .

117. æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?n] ljleGg k|b]zdf /x]sf ljs6 tyf b'u{d

lhNnfx? ef]hk'/, cf]vn9'+uf, dgfª, ?s'd, ;Nofg, h'Dnf, d'u', x'Dnf, sflnsf]6, 8f]Nkf,

hfh/sf]6, aemfª, afh'/f / bfr'{nfsf ;b/d'sfd eGbf aflx/ zfvf vf]n]df lglZrt cjlwsf

nflu k|lt zfvf ?= ! s/f]8 lgAof{hL ;fk6L lbg] Joj:yfnfO{ lg/Gt/tf lbOPsf] 5 .

118. n3'ljQ ;]jfsf] kx'Fr sd ePsf ljleGg k|b]zdf /x]sf @@ lhNnfx? dgfª, x'Dnf, 8f]Nkf,

sflnsf]6, d'u', hfh/sf]6, aemfª, afh'/f, bfr'{nf, cf]vn9'+uf, h'Dnf, c5fd, a}t8L, ?s'd, ;Nofg,

ef]hk'/, d':tfª, /f]Nkf, tfKn]h'ª, vf]6fª, /;'jf / ;f]n'v'Da'df æ3Æ ju{sf ljQLo ;+:yfn]

;b/d'sfd afx]ssf :yfgdf zfvf vf]n]df ?= $) nfv;Dd lgAof{hL ;fk6L k|bfg ul/g]5 .

119. ;fdflhs ;'/Iff eQf a}+s vftfdfkm{t\ pknAw u/fO{ ;a} g]kfnLsf] a}+s vftf vf]Ng] g]kfn

;/sf/sf] cleofgdf ;xof]u k'¥ofpg a}+s tyf ljQLo ;+:yf gePsf ufpFkflnsfx?df zfvf

df}lb|s gLlt @)&$÷&% 13

vf]nL xfn;Dd vftf gePsf g]kfnL gful/sx?sf] vftf cfly{s jif{ @)&$÷&% leq vf]n]df

;DalGwt a}+s tyf ljQLo ;+:yfx?nfO{ k|lt @%)) vftf a/fa/ ?= ! s/f]8 lgAof{hL ;fk6L Ps

jif{sf] nflu k|bfg ul/g]5 . of] Joj:yf cfly{s jif{ @)&$÷&% ;Dd /xg]5 .

120. ;+3Lo ;+/rgf cg';f/ to ePsf &$$ :yfgLo tx dWo]sf a}+s zfvf gePsf tf]lsPsf :yfgLo

txdf clgjfo{ ?kdf a}+s zfvf vf]Ng] lgb]{zg lbOg]5 . o:tf] lgb]{zgsf] kfngf ug'{ ;DalGwt

a}+ssf] st{Jo x'g]5 . lgb]{zg kfngf gug]{ a}+snfO{ g]kfn /fi6« a}+s P]gdf ePsf] Joj:yf adf]lhd

cfjZos sf/afxL ul/g]5 . ;fy}, o; a}+sn] ;/sf/L sf/f]jf/sf nflu k|f]T;fxg ug{ tf]lsPsf

:yfgLo txdf vf]lng] zfvfnfO{ k|lt zfvf ?= ! s/f]8 Ps jif{sf] nflu lgAof{hL ;fk6L k|bfg

ug{]5 .

121. Ohfht k|fKt ævÆ tyf æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?sf] sfo{If]qnfO{ r'Qmf k'FhLsf]

cfwf/df lhNnfut ?kn] tf]Sg] ul/Psf]df ;f]nfO{ ;+3Lo ;+/rgf adf]lhd tf]Sg] Joj:yf

ldnfOg]5 .

122. hf]lvd Jo:yfkgsf nflu a}+s tyf ljQLo ;+:yfx?n] cjnDag ug'{kg]{ k4lt ;DaGwdf jftfj/0f

tyf ;fdflhs hf]lvd Joj:yfkg (Environmental and Social Risk Management) ;DaGwL

lgb]{lzsf hf/L ul/g]5 .

123. a}+s tyf ljQLo ;+:yfx?af6 k|jfx x'g] clwljsif{ shf{ tyf dfu Pjd\ rfn' k'FhL shf{ ;DaGwdf

5'§} lgb]{zg hf/L ul/g]5 .

124. ljQLo ;antf ;"rsfÍ (Financial Soundness Indicators) l/kf]l6{Ë ;+oGq ljsf; ug'{sf ;fy}

k|0ffnLut hf]lvd ljZn]if0fsf nflu k"j{ ;r]tgf k|0ffnL (Early Warning System) df ;'wf/

ul/g]5 .

125. jfl0fHo a}+sx?df Nepal Financial Reporting Standard (NFRS) nfu" ug{ NFRS Migration

Guidelines to Banks & Financial Institutions hf/L ul/Psf]df ljBdfg lgb]{zgdf ug'{kg]{

;+zf]wgx?sf] klxrfg u/L gofF lgb]{zg hf/L ul/g]5 . NFRS nfO{ cGo a}+s ljQLo ;+:yfx?df

;d]t qmdzM nfu" ul/g]5 .

126. ;j{;fwf/0fn] gub af]sL cfˆgf] vftf /x]sf] a}+s;Dd uO{ /sd hDdf ug'{ kbf{ sf/f]af/ nfut

a9\g'sf] ;fy} hf]lvdsf] ;d]t ;Defjgf /xg] x'Fbf a}+lsË ;]jf tyf sf/f]af/nfO{ yk ;/n tyf

;xh agfpg u|fxsn] h'g;'s} a}+s jf ljQLo ;+:yfdf uO{ cfˆgf] vftf /x]sf] a}+sdf /sd hDdf

ug{ ;Sg] Joj:yf ldnfOg]5 .

127. o; a}+sn] tf]s]sf] dfkb08 k"/f u/]sf /fli6«o:t/sf ljsf; a}+sx?nfO{ :jb]zL k|tLtkqsf]

sf/f]af/ ug{ :jLs[lt lbg] Joj:yf ldnfOg]5 .

128. gub sf/f]af/af6 x'g] hf]lvd Go"gLs/0f ug{ ?= #) nfveGbf a9Lsf] sf/f]af/ clgjfo{ ?kdf

r]sdfk{mt\ ug'{kg]{ Joj:yf /x]sf]df @)&$ ;fpg ! b]lv ?= !) nfv jf ;f] eGbf a9Lsf] /sd

e'QmfgL ubf{ clgjfo{ ?kdf PsfpG6k]oL r]sdfkm{t\ ug'{kg]{ Joj:yf ul/Psf] 5 .

129. xfn;Dd ?= !) nfveGbf dflysf] shf{sf] dfq shf{ ;"rgf lbg] Joj:yf /x]sf]df k|To]s shf{sf]

;"rgf shf{ ;"rgf s]Gb|nfO{ pknAw u/fpg' kg]{ Joj:yf ul/g]5 . ;fy}, ?= !) nfveGbf sd

shf{sf] ;"rgf lgMz'Ns ?kdf lng'÷lbg' kg]{ Joj:yf ldnfOg]5 .

130. shf{ ;"rgf ljlgodfjnL, @)%( df jfl0fHo a}+s tyf ljQLo ;+:yfnfO{ z'Ns lnO{ jf glnO{ shf{

;"rgf pknAw u/fpg] eGg] Joj:yf /x]sf]df ;DalGwt JolQm÷C0fLnfO{ ;d]t of] ;'ljwf pknAw

u/fpg] Joj:yf ul/g]5 .


131. o; a}+saf6 Ohfht k|fKt ;+:yfn] lgoldt ?kdf shf{ ;"rgf s]Gb|df ;"rgf gk7fPdf To:tf]

;"rgf gk7fpg] ;+:yfnfO{ sf/afxL ul/g]5 .

132. g]kfnsf] ljBdfg e'QmfgL k|0ffnLnfO{ cfw'lgsLs/0f ug{ e'QmfgL tyf km5\of}{6 P]gsf] d:of}bf tof/

ul/g]5 . To;}u/L, l/on 6fOd u|; ;]6nd]G6 l;:6d (RTGS) :yfkgf ;DaGwL sfo{nfO{ cufl8

a9fpg'sf ;fy} /fli6«o ;fgf] d"No e'QmfgL /0fgLlt (National Small Value Payment Strategy) th'{df ul/g]5 .

133. e'QmfgL Pjd\ km5\of}{6nfO{ yk k|efjsf/L / ;'b[9 agfpg /fli6«o e'QmfgL :jLr÷åf/ (National

Payment Switch/Gateway) :yfkgfsf] k|lqmof cufl8 a9fOg'sf ;fy} b"/;+rf/ ;~hfndfkm{t\ x'g]

sf/f]af/nfO{ ;d]t o;df ;dfj]z ul/g]5 .

134. ljQLo kx'Fr lj:tf/ ug{ / e'QmfgL k|0ffnLnfO{ ;'/lIft Pjd\ k|efjsf/L agfpg Financial

Technology (FinTech) sf] k|of]unfO{ a9fjf lbOg]5 . To:tf] FinTech sf/f]af/sf] cg'udg ug{

pko'Qm lsl;dsf] Regulatory Technology (RegTech) ;+oGq lgdf{0fsf] nflu cfjZos k|lqmof

cufl8 a9fOg]5 .

135. ljB'tLo e'QmfgL sf/f]af/nfO{ yk ;'b[9 Pjd\ hf]lvd/lxt agfpg o:tf sf/f]af/x?sf] lgu/fgL

(Oversight) nfO{ k|efjsf/L agfOg] 5 .

136. ljQLo sf/f]af/sf] cfw'lgsLs/0f;Fu} ljQLo dWo:ytf nfutdf sdL cfO{ shf{ tyf lgIf]kaLrsf]

Aofhb/ cGt/ 36\b} hfg'kg]{ ;DaGwdf ;/f]sf/jfnfx?sf] Wofgfsif{0f ePsf] ;Gbe{df o; ;DaGwL

k|efjsf/L cg'udg u/L Aofhb/ cGt/nfO{ ljQLo If]q ljsf; /0fgLltn] dfu{lgb]{z u/] cg'?ksf]

:t/df sfod /fVg cfjZos Joj:yf ldnfOg] 5 .

n3'ljQ tyf ljQLo u|fxs ;+/If0f

137. n3'ljQ ;+:yfx?n] cfˆgf u|fxsx?sf] xslxtsf nflu v8f u/]sf ljleGg sf]ifx?nfO{ PsLs[t u/L

sfo{ljlw agfP/ dfq To:tf] sf]ifdf /x]sf] /sd pkof]u ug{ ;lsg] Joj:yf ul/g]5 .

138. n3'ljQ ;+:yfx?sf] Ohfhtsf nflu cfj]bg lng] sfo{ :ylut ul/Psf] 5 . ljQLo ;]jfsf] kx'Fr

sd /x]sf / t'ngfTds ?kdf pRr ul/aL ePsf lxdfnL tyf kxf8L lhNnfx?df n3'ljQ ljQLo

;+:yfx?nfO{ zfvf vf]Ng k|f]T;fxg ul/g]5 .

139. ljQLo ;]jf lng] u|fxsx?sf] lxt ;+/If0fsf nflu ;]jf z'Ns ;DaGwdf o; a}+sn] hf/L u/]sf]

dfu{bz{gnfO{ k'g/fjnf]sg ul/g]5 .

140. Ho]i7 gful/s, km/s 9+un] ;Ifd / ;fIf/ gePsf JolQmx?nfO{ ;xh ?kdf a}+lsË ;]jf pknAw

u/fpg k|To]s a}+s tyf ljQLo ;+:yfn] To:tf u|fxsx?nfO{ ljz]if sfp06/ tf]sL ;]jf lbg' kg]{

Joj:yf ul/g]5 . ;fy}, a}+s tyf ljQLo ;+:yfsf] P6LPd ;]jf km/s 9+un] ;Ifd JolQm–d}qL

agfpg cfjZos Joj:yf ul/g]5 .

141. a}+s tyf ljQLo ;+:yfx?n] æ;"rgf tyf u'gf;f] ;'g'jfO{ 8]:sÆ sf nflu u'gf;f] ;'Gg] clwsf/L

tf]Sbf slDtdf jl/i7 Joj:yfks jf ;f] eGbf dflysf] clwsf/LnfO{ tf]Sg' kg]{ / Ps cfly{s jif{df

k|fKt u'gf;f] / ;'gjfO{ ePsf] u'gf;f]sf] ;+VofTds ljj/0f cfˆgf] jflif{s ljj/0fdf k|sfzg ug'{sf

;fy} o; a}+sdf k]z ug'{kg]{ Joj:yf ldnfOg] 5 .

142. a}+s tyf ljQLo ;+:yfx?n] d'2tL lgIf]k vftf vf]Ng] u|fxsnfO{ ;f] d'2tL lgIf]k /l;bsf] lwtf]df

shf{ k|bfg ubf{ vftf vf]Nbfs} jvt shf{df nfUg] Aofhb/ to ug'{kg]{ / o;/L to ePsf]

Aofhb/eGbf a9L lng gkfOg] Joj:yf ul/g]5 .

df}lb|s gLlt @)&$÷&% 15

143. xfn a}+s tyf ljQLo ;+:yfx?n] shf{ k|jfx ug]{ k|of]hgsf nflu C0fLaf6 lng] lwtf] ;DklQsf]

d"NofÍg, lwtf] ;sf/ / lwtf] lnnfdL ug]{ ;DaGwdf cfjZos dfkb08 tof/ ul/g]5 .

ljb]zL ljlgdo Joj:yfkg

144. g]kfndf x'g] sf8{ sf/f]af/sf] lx;fj ldnfg ef/tLo d'b|fdf ef/taf6 eO/x]sf] / To; jfktsf]

z'Ns e'QmfgL tyf km5\of}{6 ;d]t ef/tLo d'b|fdf ug{'kg]{ ljBdfg Joj:yfn] sf8{ sf/f]af/sf]

nfut a9fPsf] 5 . o;nfO{ ;Daf]wg ug{ ljb]zL ;]jf k|bfosx?af6 g]kfnleq x'g] On]S6«f]lgs

sf8{ sf/f]af/sf] km5\of{}6 g]kfnd} u/L v'b /sddfq e'QmfgL x'g] Joj:yf ldnfOg] 5 .

145. Ohfht k|fKt ;+:yfx?n] gub kl/jTo{ ljb]zL d'b|faf6 dfq ;6xL lbg] u/]sf t/ ljBdfg

cj:yfdf a}lsË pks/0fsf] a9\bf] k|of]usf sf/0f pko'Qm pks/0faf6 ;d]t ;6xL lbg ;Sg]

Joj:yf ug{ cfjZos b]lvPsf]n] lglZrt dfkb08 k"/f u/]sf Ohfhtk|fKt ;+:yfx?nfO{ KjfOG6

ckm ;]n (PoS) dfkm{t\ ;6xL lbg ;Sg] tyf cfˆgf] ;]jfsf] e'StfgL lng ;Sg] Joj:yf ul/g]5 .

146. Ohfht k|fKt xf]6nx?n] cfˆgf] ;]jf laqmL ubf{ dfq ;6xL lbg ;Sg] Joj:yf /x]sf]df ca pk|fGt

xf]6ndf a:g] cfˆgf u|fxsnfO{ cfjZos k/]df k|lt u|fxs clwstd #)) cd]l/sL 8n/

a/fa/;Dd ;6xL lbg ;Sg] Joj:yf ul/g]5 .

147. ef/t e|d0fdf hfg]x?nfO{ ef=?=! nfv;Dd gub} k|bfg ug]{ Joj:yf /x]sf]df lj/fdL afx]s cGo

ljleGg k|of]hgsf] nflu ef/t hfFbf ef=?= %) xhf/eGbf a9Lsf] ;6xL ;'ljwf lng'kbf{ clgjfo{

?kdf sf8{ jf a}+lsË pks/0fdfkm{t\ ;6xL k|bfg ug]{ Joj:yf ul/g]5 .

148. ljb]zL d'b|f ;6xL ;DaGwdf cgf}krfl/s sf/f]af/nfO{ lgolGqt ug{] k|of]hgsf] nflu k|rf/–k|;f/

a9fpFb} b]zsf ko{6sLo tyf d'b|f ;6xL sf/f]af/ x'g] ljleGg :yfgdf ljb]zL d'b|f Ohfhtk|fKt

;+:yfaf6 dfq ;f6\g' kg]{ Joj:yfnfO{ k|efjsf/L agfOg]5 .

149. g]kfnsf jfo';]jf k|bfos sDkgLx?df sfd ug]{ ljb]zL gful/ssf] >d :jLs[lt / ;Demf}tfsf]

cjlw jxfn /x]sf] cj:yfdf k|rlnt sfg"g adf]lhd a9Ldf ! jif{sf] kfl/>lds k7fpg] u/L

Ps}k6s :yfoL ;6xL ;'ljwf k|bfg ug{] Joj:yf ldnfOg] 5 .

150. g]kfnL gful/s, kmd{ tyf ;+:yfx?n] cfˆgf] Joj;fo ug{ jf eO/x]sf] Joj;fo lj:tf/ ug{ o;

a}+ssf] k"j{ :jLs[lt lnO{ ljb]zdf /x]sf cfˆgf gft]bf/, cGo JolQm, u}/–cfjf;Lo g]kfnL jf ;+3

;+:yfaf6 a}+sn] tf]s]sf] zt{sf] clwgdf /xL cd]l/sL 8n/ @ nfv;Dd C0f lng] Joj:yf /x]sf]df

;f]nfO{ j[l4 u/L cd]l/sL 8n/ % nfv;Dd / ef/tsf] xsdf % s/f]8 ef/tLo ?k}ofF;Dd C0f

lng ;Sg] Joj:yf ul/g]5 .

151. ljBdfg Joj:yf jdf]lhd Ohfht k|fKt a}+sx?n] cfk"m;+Fu ePsf] ljb]zL d'b|f ljb]zl:yt a}+sdf

nufgL ubf{ clwstd @ jif{;Dd nufgL ug{ ;Sg] Joj:yf /x]sf]df k"0f{ t/n ;/sf/L ;'/If0fkqdf

a9Ldf % jif{;Ddsf nflu nufgL ug{ ;Sg] Joj:yf ul/g]5 .

152. g]kfndf ;~rfng eO/x]sf ljleGg k"jf{wf/ ljsf; lgdf{0fsf cfof]hgfx?n] cfof]hgf lgdf{0fsf

qmddf rfn' vr{nfO{ wfGg cNksfnLg ;'ljwf (Short Term Advances) cfjZos k/L ljb]zaf6

Nofpg'kg]{ ePdf To:tf] C0f ;xh ?kdf lng ;Sg] Joj:yf ul/g]5 .

153. ljb]zL nufgLstf{x?nfO{ nfef+z lkmtf{ n}hfg] jt{dfg Joj:yfdf ;/nLs/0f ub}{ hfg] gLlt

lnOg]5 . o; cGtu{t jflif{s ?= !) s/f]8;Ddsf] nfef+z ljt/0f ug]{ kmd{, sDkgL, ;+:yfx?n]

tf]lsPsf] sfuhft k]z u/L jfl0fHo a}+sdfk{mt\ ;f]e}m ;6xL ;'ljwf kfpg ;Sg] Joj:yf ul/g]5 .


154. xjfO{hxfh, b"/;+rf/sf kf6{k"hf{ tyf d]l8sn OlSjkd]G6sf kf6{k"hf{ cflwsfl/s Ph]G6dfkm{t\

tTsfn} ljb]zaf6 dufpg' k/]df cd]l/sL 8n/ !) xhf/;Ddsf ;fdfgx? laqm]tfn] pwf/f]df

k7fOlbPdf To:tf ;fdfg lgodfg';f/ eG;f/ hfFr kf; eO{ cfPsf] () lbgleq sfuhftsf

cfwf/df e'QmfgL k7fpg ;lsg] Joj:yf ul/g]5 .

155. x'08L sf/f]af/nfO{ lg?T;flxt ug{ ljleGg b]zx?af6 k|fKt x'g] ljk|]if0f /sd a}lsË k|0ffnLaf6

leq\ofpg cfjZos Joj:yf ldnfOg] 5 . ;fy}, x'08L nufotsf ljb]zL d'b|f ;DaGwL u}/–sfg"gL

sf/f]af/df ;+nUg JolQm tyf ;+:yfnfO{ sfg"g sfof{Gjg ug]{ lgsfox?;Fu ;dGjo u/L sf/afxL

ul/g]5 .

156. ljb]zL ljlgdo ;DaGwL ljBdfg cGo Joj:yfx?nfO{ oyfjt /flvPsf] 5 .

cGTodf,

157. rfn' cfly{s jif{sf] df}lb|s gLltsf] c4{–jflif{s ;dLIff ubf{sf jvt a}+lsË If]qsf] ;fwg

kl/rfngdf s]xL bjfjsf] l:ylt /x]tf klg kl5Nnf] ;do o;df ;'wf/ xF'b} cfPsf] 5 . cfly{s

ultljlw lj:tf/ k|lt /fli6«o / cGt/f{li6«o rf;f] a9]sf] cj:yfdf g]kfn ;/sf/sf] ah]6;Fu

tfbfTDo sfod u/L th'{df ul/Psf] cfly{s jif{ @)&$÷&% sf] df}lb|s gLltsf] sfof{Gjogaf6

;dli6ut cfly{s :yfloTj tyf nlIft cfly{s j[l4b/ xfl;n ug{ ;xof]u k'Ug] ck]Iff ul/Psf] 5 .

158. k|:t't df}lb|s gLlt th'{dfsf] qmddf ;xof]u k'¥ofpg] g]kfn ;/sf/sf lgsfox?, a}+s tyf ljQLo

;+:yfx?, ljleGg Jofj;flos ;+3–;+:yfx?, ljåt\ ju{, ;~rf/ dfWod nufot ;a}

;/f]sf/jfnfx?nfO{ wGojfb 1fkg ub}{ of] df}lb|s gLltdf Joj:yf ul/Psf gLlt tyf

sfo{qmdx?sf] sfof{Gjogdf ;bfem} ;a}sf] ;xof]u k|fKt x'g] ck]Iff ul/Psf] 5 .

df}lb|s gLlt @)&$÷&% 17

cg';"rL !

cfly{s jif{ @)&#÷&$ sf] df}lb|s gLltsf] nIo tyf k|ult ljj/0f

qm=;+= a'Fbf g+= nIo÷sfo{qmd sfof{Gjog l:ylt

1. %% cfly{s jif{ @)&#÷&$ sf] ah]6df pNn]v eP adf]lhd

pkef]Qmf d'b|f:kmLlt b/nfO{ &=% k|ltztsf] ;Ldfleq /flvg] .

cfly{s jif{ @)&#÷&$ sf] !! dlxgfdf cf};t pkef]Qmf d'b|f:kmLlt b/ $=^ k|ltzt

sfod /x]sf] .

2. %^ slDtdf * dlxgfsf] j:t' tyf ;]jfsf] cfoft wfGg kof{Kt x'g]

ljb]zL ljlgdo ;l~rlt sfod ug]{ .

@)&$ h]7 d;fGtdf ljb]zL ljlgdo ;l~rlt ?= !)&) ca{ @^ s/f]8 sfod /x]sf] .

rfn' cfly{s jif{sf] !! dlxgf;Ddsf] cfoftnfO{ cfwf/ dfGbf pQm ;l~rlt !#=#

dlxgfsf] j:t' cfoft / !!=% dlxgfsf] j:t' tyf ;]jf cfoft wfGg kof{Kt /x]sf] .

3. %& g]kfn ;/sf/sf] ah]6 jQmJodf plNnlvt ^=% k|ltztsf]

cfly{s j[l4 xfl;n ug{ ;xof]u k'Ug] u/L cfjZos t/ntfsf]

Joj:yfkg ul/g] .

cfjZostf cg';f/ t/ntf Joj:yfkg ug]{ ul/Psf] .

4. %( lj:t[t d'b|fk|bfosf] j[l4b/nfO{ !& k|ltztdf ;Lldt ul/g] . jflif{s ljGb'ut cfwf/df @)&$ h]7 d;fGtdf lj:t[t d'b|fk|bfosf] j[l¢b/ !^=*

k|ltzt /x]sf] .

5. ^) cfGtl/s shf{ lj:tf/ nIo @% k|ltzt sfod ul/Psf] . jflif{s ljGb'ut cfwf/df @)&$ h]7 d;fGtdf s'n cfGtl/s shf{sf] j[l¢b/ @)=(

k|ltzt /x]sf] .

6. ^! lghL If]qtk{msf] shf{ @) k|ltztn] a9\g] . jflif{s ljGb'ut cfwf/df @)&$ h]7 d;fGtdf lghL If]qtk{msf] shf{sf] j[l¢b/ @!=*

k|ltzt /x]sf] .

7. ^$ b'O{ xKtf cjlwsf] ahf/df cfwfl/t k"j{ lgwf{l/t l/kf] /]6nfO{

gLltut b/sf] ?kdf lnOg] .

b'O{ xKtf cjlwsf] l/kf] / lgIf]k ;+sng ;DaGwL sfo{ljlw ldlt @)&#÷$÷@# b]lv

sfof{Gjogdf NofOPsf] . ;dLIff cjlwdf b'O{ xKtf cjlwsf] l/kf] af]nsaf]nsf]

Aofhb/ clwstd $=*&%# k|ltzt / Go"gtd #=&@@# k|ltzt sfod /x]sf] .

8. ^$ v'nf ahf/ sf/f]af/ ;~rfng ;ldltn] b'O{ sfo{ lbg cufl8sf]

efl/t cf};t cGt/–a}+s b/df @)) a]l;; KjfOG6 ykL l/kf] /]6

lgwf{/0f ug]{ / ;f] b/df tf]lsPsf sfp06/kf6L{x?nfO{ 3f]lift

/sddf af]nsaf]n ug{] / cfjZos k/] ;dfg'kflts 9+un] l/kf]

af]nsaf]nsf] afF8kmfF8 ul/g] .

:jLs[t sfo{ljlw cg';f/ ;dLIff cjlwdf k6s÷k6s u/L ?= #* ca{sf] l/kf]

af]nsaf]n cfXjfg ul/Psf]df hDdf ?= % ca{ $) s/f]8sf] dfq af]n k/]sf] / ;f]xL

cg'?k afF8kmfF8 ePsf] .

9. ^$ v'nf ahf/ sf/f]af/ ;~rfng ;ldltn] l/kf] /]6 lgwf{/0f ubf{

cfjZos kg]{] efl/t cf};t cGt/–a}+s b/ u0fgf ug]{ .

:jLs[t sfo{ljlw cg';f/ efl/t cf};t cGt/–a}+s b/sf cfwf/df l/kf] /]6 lgwf{/0f

ug]{ ul/Psf] .

10. ^% ahf/df cfwfl/t k"j{ lgwf{l/t Aofhb/df b'O{xKt] lgIf]k ;+sng

af]nsaf]ndfk{mt\ t/ntf k|zf]rg ug]{ .

@)&$ c;f/ @@ ut];Dd !$ lbg] lgIf]k ;+sng af]nsaf]ndfk{mt\ k6s–k6s u/L

s'n ?= $# ca{ &% s/f]8 t/ntf k|zf]rg ul/Psf] .



11. ^% v'nf ahf/ sf/f]af/ ;~rfng ;ldltn] b'O{ sfo{ lbg cufl8sf]

efl/t cf};t cGt/–a}+s b/df !) cfwf/ ljGb' -a]l;; KjfOG6_

n] 36fO{ lgIf]k ;+sng b/ lgwf{/0f ug]{ tyf sfp06/kf6L{x?nfO{

/sddf af]nsaf]n ug{ cfXjfg ul/g] . af]nsaf]nsf] afF8kmfF8

cfjZos k/] ;dfg'kflts ljlwdfk{mt\ ul/g] .

cGt/a}+s Aofhb/sf] cfwf/df lgIf]k ;+sng af]nsaf]nsf] Aofhb/ lgwf{/0f ul/Psf] .

@)&$ c;f/ @@ ;Dd k6s–k6s u/L !$ lbg] lgIf]k ;+sng af]nsaf]n u/L hDdf

?= $# ca{ &% s/f]8sf] t/ntf k|zf]rg ubf{ lgIf]k ;+sngsf] Aofhb/ clwstd

@=!(*@ k|ltzt / Go"gtd )=@$*& sfod ePsf] .

12. ^^ df}lb|s gLltsf p2]Zo / t/ntf cg'udg tyf k|If]k0f ;+/rgfn]

lgwf{/0f u/]sf] t/ntf kl/df0fnfO{ cfwf/ agfO{ v'nf ahf/

sf/f]af/ ;ldltn] cfjZostf cg';f/ b'O{ xKtf cjlwsf] lgIf]k

;+sng af]nsaf]n cfXjfg ug]{ .

t/ntf cg'udg tyf k|If]k0f ;+/rgfaf6 lgwf{l/t t/ntf kl/df0fsf cfwf/df

cfjZostf cg';f/ lgIf]k ;+sng ul/Psf] .

13. ^& cGt/–a}+s Aofhb/ / b'O{ xKtf cjlwsf] l/kf] /]6 Aofhb/

sl/8f]/leq /xg] .

@)&$ c;f/ @@ ut] ul/Psf] b'O{ xKtf cjlwsf] lgIf]k ;+sng af]nsaf]nsf nflu

lgwf{l/t )=%$)& k|ltzt Aofhb/nfO{ sl/8f]/sf] tNnf] ;Ldf dfGbf cGt/ a}+s

Aofhb/ / b'O{ xKtf cjlwsf] l/kf] /]6 sl/8f]/ leq} /x]sf] .

14. ^* nlIft cGt/–a}+s Aofhb/ sl/8f]/sf] tNnf] jf dflyNnf] s'g

;Ldfdf /xG5, ;f]sf] cg'ejsf] cfwf/df Aofhb/ sl/8f]/

k4ltdf qmdzM ;'wf/ ub}{ nlug] .

Aofhb/ sl/8f]/ sfof{Gjogsf] k|f/lDes r/0fdf /x]sf] / o;nfO{ ;do ;fk]If ?kdf

kl/dfh{g ub}{ nlug] .

15. ^( v'nf ahf/ sf/f]af/ ljlgodfjnL, @)&! df Joj:yf ul/Psf

lwtf]df cfwfl/t ;f]e}m laqmL, vl/b, l/kf] / l/e;{ l/kf]

af]nsaf]n h:tf v'nf ahf/ pks/0fx?sf] ;fljss} Joj:yf

adf]lhd cfjZostfg';f/ t/ntf Joj:yfkgsf nflu k|of]u

ul/g] .

v'nf ahf/ sf/f]af/ ;~rfng ;ldltsf] lg0f{o adf]lhd cfjZos pks/0fx?sf]

k|of]u ;fljss} Joj:yf adf]lhd eO/x]sf] . @)&$ c;f/ @@ ;Dd !@ k6sdf u/L

?= @& ca{ &( s/f]8sf] ;f]e}m vl/b ul/Psf] . To;}u/L, l/kf]dfk{mt\ # k6sdf ?= @&

ca{ *! s/f]8sf] t/ntf k|jfx / l/e;{ l/kf]dfk{mt\ @@ k6sdf u/L ?= ^$ ca{ @%

s/f]8sf] t/ntf k|zf]rg ul/Psf] .

16. &@ clgjfo{ gub df}Hbft sfod ug]{ cjlwnfO{ ;fljs Ps

xKtfaf6 b'O{ xKtf ul/Psf] . o:tf] df}Hbft b}lgs ?kdf &)

k|ltzt sfod ug'{kg]{ Joj:yf ul/Psf] / 7Ls b'O{ xKtf

cufl8sf] Ps xKtfsf] cf};t :jb]zL lgIf]ksf] cfwf/df df}Hbft

cg'kft u0fgf ug]{ Joj:yf ldnfOg] .

@)&#÷)%÷@& df kl/kq hf/L ePsf] .

17. &# ljBdfg t/ntf cg'udg tyf k|If]k0f ;+/rgfnfO{ cfjZostf

cg';f/ kl/dfh{g ul/g] .

kl/dfh{g eO/x]sf] .

df}lb|s gLlt @)&$÷&% 19

cg';"rL @

cfly{s jif{ @)&#÷&$ sf] ljQLo If]q, n3'ljQ tyf ljb]zL ljlgdo ;DaGwL gLlt tyf sfo{qmdx?sf] k|ult ljj/0f


1. &( jfl0fHo a}+sx?n] cfˆgf] s'n shf{sf] @) k|ltzt tf]lsPsf pTkfbgzLn

If]qdf k|jfx ug'{kg]{ Joj:yfdWo] s[lif tyf pmhf{ If]qdf k|jfx ug'{kg]{ shf{sf]

Go"gtd ;Ldf xfnsf] !@ k|ltztaf6 @)&$ c;f/ d;fGt;Dddf !% k|ltzt

k'¥ofpg' kg]{ Joj:yf ul/Psf] .

@)&#÷!)÷@% df kl/kq hf/L ePsf]] . @)&$ h]7 d;fGt;Dddf

jfl0fHo a}+sx?n] s[lif, pmhf{, ko{6g, 3/]n' tyf ;fgf pBf]u nufotsf

pTkfbgzLn If]qdf s'n shf{sf] !&=% k|ltzt shf{ k|jfx u/]sf .

2. *) tf]lsPsf pTkfbgzLn If]qdf Go"gtd\ shf{ k|jfx ug'{kg]{ u/L xfn sfod

/x]sf] Joj:yf cg'?k shf{ k|jfx gu/]df @)&$ c;f/ d;fGtb]lv To:tf]

gk'u /sddf a}+s b/df xhf{gf nufOg] .

3. *! ko{6sLo ;Defjgf /x]sf t/ t'ngfTds ?kdf ljsf; x'g g;s]sf ko{6sLo

uGtJo kflye/f, dfOkf]v/L, xn];L, nfª6fª, :ju{åf/L, dflyNnf] d':tfª,

u9LdfO{, hgsk'/wfd, /f/f tyf vKt8 If]qdf ;'ljwf ;DkGg :t/Lo xf]6n

:yfkgf ug{ ;fwf/0f k'g/shf{ pknAw u/fpg] Joj:yf ul/g] .

@)&#÷)%÷)* df kl/kq hf/L ePsf] .

4. *# cfly{s jif{ @)&#÷&$ sf] ah]6df pNn]v eP adf]lhd o'jf tyf ;fgf

Joj;foLx?nfO{ tf]lsPsf Jofj;flos s[lifdf k|jfx x'g] shf{df % k|ltztsf

b/n] Aofh cg'bfg pknAw u/fpg] tyf ;f] If]qdf a}+s tyf ljQLo ;+:yfaf6

k|jfx ul/g] shf{nfO{ ;/n agfpg æo'jfx?nfO{ Jofj;flos s[lif shf{df

k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{ljlw, @)&!Æ df cfjZos ;+zf]wg

ug]{ Joj:yf ldnfOg] .

g]kfn ;/sf/af6 ldlt @)&#÷!@÷)@ df æo'jfx?nfO{ Jofj;flos s[lif

shf{df k|bfg ul/g] Aofh cg'bfg ;DaGwL sfo{ljlw, @)&!Æ vf/]h u/L

æJofj;flos s[lif tyf kz'k+IfL shf{df k|bfg ul/g] Aofh cg'bfg

;DaGwL sfo{ljlw, @)&#Æ kfl/t ePsf] . o; ;DaGwdf @)&#÷!@÷!*

df kl/kq hf/L ul/Psf] .

5. *$ xfn;Dd a}+s tyf ljQLo ;+:yfx?sf] nlIft ju{df gk/]sf / cfly{s ?kdf

ljkGg ju{eGbf dfly /x]sfx? (Missing Middle) nfO{ shf{ k|fKt ug{ ;xh

xf];\ eGg] p2]Zon] a}+s tyf ljQLo ;+:yfx?sf ;fgf tyf demf}nf Joj;fo

8]:s (SME Desk) nfO{ yk k|efjsf/L agfpg cg'udg ug]{ Joj:yf

ldnfOg] .

:ynut lg/LIf0fsf] qmddf lgoldt cg'udg eO/x]sf] .

6. *% cfly{s jif{ @)&#÷&$ sf] ah]6df pNn]v eP cg';f/ pBdzLn o'jfx?nfO{

nufgLsf] aLpk'FhL (Seed Capital) pknAw u/fpg] p2]Zon] :yfkgf x'g]

Rofn]Gh km08sf] ;'ljwf k|fKt ug]{ o'jfx?nfO{ cfjZos x'g] yk ljQLo ;fwg

pknAw u/fpg a}+s tyf ljQLo ;+:yfx?nfO{ k|f]T;flxt ul/g] .

Rofn]Gh km08 :yfkgf x'g g;s]sf] .



7. *% Rofn]Gh km08sf] ;'ljwf k|fKt ug]{ o'jfx?nfO{ a}+s tyf ljQLo ;+:yfx?n] yk

shf{ k|jfx u/]df To:tf] shf{ pTkfbgzLn shf{ tyf ljkGg ju{ shf{df

u0fgf ug]{ Joj:yf ldnfOg] .

8. *^ jfl0fHo a}+sx?n] ljkGg ju{df nufgL ug'{kg]{ % k|ltztsf] shf{ cg'kftnfO{

oyfjt\ /fvL o; cGtu{t Go"gtd @ k|ltzt shf{ k|ToIf ?kdf nufgL

ug'{kg]{ Joj:yf ul/Psf] .

@)&#÷)%÷!# df kl/kq hf/L ul/Psf] .

9. *& Jofj;flos s[lif kl/of]hgfsf] lwtf]df a}+s tyf ljQLo ;+:yfx?af6 k|jfx

ul/g] ?= !) nfv;Ddsf] kl/of]hgf shf{nfO{ ljkGg ju{ shf{df u0fgf ug]{

Joj:yf ldnfOg] .

@)&#÷)%÷!# df kl/kq hf/L ul/Psf] .

10. ** df}lb|s gLltdf plNnlvt Joj:yfx?sf] k|ultsf ;DaGwdf q}dfl;s ;dLIff

ul/g] .

Dff}lb|s gLltsf] k|yd q}dfl;s, c4{-jflif{s / t];|f] q}dfl;s ;dLIff u/L

;fj{hlgs ul/Psf] .

11. () jfl0fHo a}+sx?n] ljj]szLn lgodg cGtu{t @)&# ;fpgb]lv af;]n–# df

cfwfl/t Go"gtd sdg OlSjl6 l6o/ ! k"FhL cg'kft $=% k|ltzt

sfof{Gjogdf Nofpg' kg]{ Joj:yf ul/Psf] .

o; cg';f/sf] Joj:yf sfof{Gjogdf NofOPsf] .

12. (! a}+sx?sf] s'n hf]lvd efl/t ;DklQsf] @=% k|ltzt ljGb'n] x'g] k'FhL Soflk6n

sGh/e];g akm/ sfod ug'{kg]{ Joj:yf ul/g] . tf]lsP adf]lhd sfod ug{

g;Sg] a}+sx?n] gfkmfsf] /sd dWo]af6 k'FhLsf nflu ;+lrt u/]/ dfq ljt/0f

ug{ ;Sg] Joj:yf sfof{Gjog ul/g] .

o; cg';f/sf] Joj:yf sfof{Gjogdf NofOPsf] .

13. (@ jfl0fHo a}+sx?sf] s'n hf]lvd efl/t ;DklQsf] clwstd @=% k|ltzt

ljGb';Ddsf] cltl/Qm sfpG6/ l;lSnsn akm/ @)&$ c;f/ leq sfod

ug'{kg]{ Joj:yf ul/Psf] .

o; ;DaGwL Joj:yf cfjZostfg';f/ nfu" ul/g] .

14. (# /fli6«o :t/sf ljsf; a}+sx?df xfn /x]sf] ;dfgfGt/ k'FhL u0fgf ljlw x6fO{

af;]n–@ k"0f{ ?kdf nfu" ug]{ Joj:yf ldnfOg] .

@)&#÷)$÷!& df kl/kq hf/L ul/Psf] .

15. (# /fli6«o :t/sf ljQ sDkgLx?df ;d]t ;dfgfGt/ ?kdf af;]n–@ adf]lhd

kF"hL u0fgf ug]{ Joj:yf ldnfOg] .

@)&#÷)%÷)* df kl/kq hf/L ul/Psf] .

16. ($ jfl0fHo a}+sx?sf nflu af;]n–# df cfwfl/t t/ntf cg'udg k4lt nfu"

ug]{ / t/ntfsf cfwf/df ;d]t zL3| ;'wf/fTds sf/afxL nfu" ul/g] .

o; ;DaGwL Joj:yf sfof{Gjog ug{ cfjZos k|lqmof cufl8 a9]sf] .

17. (% shf{ hf]lvdaf6 a}+s tyf ljQLo ;+:yfx?df kg{ ;Sg] gf]S;fgLsf nflu

;dod} tof/ /xg ;'Id lgu/fgL h:tf shf{ gf]S;fgL Joj:yfnfO{ cem

dha't / hf]lvddf cfwfl/t agfpFb} nlug] .

;'Id lgu/fgL ug]{ sfo{ lg/Gt/ ?kdf eO/x]sf] .

df}lb|s gLlt @)&$÷&% 21


18. (& jfl0fHo a}+sx?n] q}dfl;s ?kdf $ k|ltzt lne/]h cg'kft sfod ug'{kg]{

Joj:yf ul/Psf] . @)&% ;fpgb]lv o; cg'kftdf af;]n sld6Lsf]

dfu{bz{gsf cfwf/df k'g/fjnf]sg ul/g] .

o; cg';f/sf] Joj:yf sfof{Gjogdf /x]sf] .

19. (* jfl0fHo a}+sx?n] s'n lgIf]kdf ;+:yfut lgIf]ksf] c+z ;fljssf] ^)

k|ltztaf6 36fO{ %) k|ltztsf] ;Ldfleq /fVg'kg]{] Joj:yf ul/Psf] .

@)&#÷)$÷!& df kl/kq hf/L ul/Psf] . @)&$ h]7 d;fGtdf jfl0fHo

a}+sx?sf] ;+:yfut lgIf]ksf] c+z $^=(* k|ltzt /x]sf] . @)&#

c;f/df o:tf] lgIf]ksf] c+z %!=# k|ltzt /x]sf] .

20. (* a}+s tyf ljQLo ;+:yfx? -3 ju{sf afx]s_ n] cfˆgf] s'n lgIf]k bfloTjsf]

a9Ldf Ps rf}yfO{;Dd ;fk6L lng ;Sg] Joj:yf ul/Psf] .

@)&#÷)$÷!& df kl/kq hf/L ul/Psf] .

21. !)$ dflh{g k|s[ltsf] shf{sf] ;'/If0f jfkt ;]o/sf] d"NofÍg ubf{ kl5Nnf] !*)

lbgsf] clGtd d"Nosf] cf};t d"No jf ;]o/sf] k|rlnt ahf/ d"NodWo] h'g

sd x'G5 ;f]sf] a9Ldf %) k|ltzt /sd;Dd dfq shf{ k|jfx ug'{kg]{ Joj:yf

ul/Psf] .


22. !)& ;]o/sf] lwtf]df shf{ k|jfx ug]{ k|of]hgsf] nflu ;+:yfks ;]o/sf] d"NofÍg

ubf{ ;fwf/0f ;]o/sf] kl5Nnf] !*) lbgsf] cf};t d"Nosf] a9Ldf %) k|ltzt

jf ;+:yfks ;]o/sf] clGtd sf/f]af/sf] d"NodWo] h'g sd x'G5, ;f]sf]

cfwf/df sfod ug'{kg]{ / o;/L sfod ul/Psf] d"Nosf] a9Ldf %) k|ltzt

/sd;Dd dfq shf{ lbg ;lsg] Joj:yf ul/Psf] .

@)&#÷)%÷)* df kl/kq hf/L eO{ lgoldt cg'udg eO/x]sf] .

23. !)* l/on :6]6 shf{ / To;sf] ;'/If0faLrsf] cg'kft -Pn6LeL cg'kft_ xfnsf]

^) k|ltztaf6 a9Ldf %) k|ltzt sfod ug'{kg]{ Joj:yf ul/Psf] .


24. !)* cfjf;Lo l/on :6]6 shf{sf] -Pn6LeL cg'kft_ ^) k|ltzt;Dd /xg] Joj:yf

ul/Psf] .


25. !)( ?= %) s/f]8 jf ;f]eGbf a9Lsf] ax'–a}lsË shf{ pkof]u ug]{ C0fLx?sf]

shf{nfO{ ;xljQLos/0f shf{df kl/0ft ug'{kg]{ ;Ldf j[l4 u/L ?= ! ca{

sfod ul/Psf] .


26. !!$ ljQLo If]q ljsf; /0fgLlt :jLs[t ePkZrft\ pQm /0fgLltdf plNnlvt

sfo{qmdx? r/0fj¢ ?kdf sfof{Gjog ub}{ nlug] .

ljQLo If]q ljsf; /0fgLltdf pNn]lvt sfo{tflnsf adf]lhd o;

a}+s;Fu ;DalGwt sfo{x? r/0fj4 ?kdf sfof{Gjog ul/g] .

27. !!% a}+s tyf ljQLo ;+:yf nufotsf ;"rs ;+:yfx?n] ;DklQ z'l4s/0f Pjd\

lgjf/0f ;DaGwL tof/ ug'{kg]{ ljj/0f tyf k|ltj]bg cfjZos ;ˆ6j]o/

lgdf{0f u/L ljB'tLo dfWodaf6 k7fpg'kg]{ Joj:yf ul/g] .

goAML Software Install eO{ k|of]udf Nofpg ;a} æsÆ ju{sf

a}+sx?nfO{ Schema pknAw u/fO{ pQm Software k|of]u ug]{ ljlwsf]

af/]df cfjZos hfgsf/L u/fOPsf] / pQm Software k/LIf0f k|of]usf]

qmddf /x]sf] .



28. !!^ ;DklQ z'4Ls/0f lgjf/0f tyf cft+ssf/L lqmofsnfkdf ljQLo nufgL

lgoGq0f ;DaGwL lgodg, lg/LIf0f tyf ;'kl/j]If0fsf sfo{x?nfO{ yk

k|efjsf/L ?kdf cufl8 a9fpg /fli6«o hf]lvd d"NofÍg k|ltj]bgnfO{ ;d]t

cfwf/ dfgL hf]lvddf cfwfl/t ;'kl/j]If0f k|0ffnL qmlds ?kdf nfu" ul/g] .

hf]lvddf cfwfl/t ;'kl/j]If0f k|0ffnL qmlds ?kdf nfu" ug]{ sfo{

eO/x]sf] .

29. !!* a}+s tyf ljQLo ;+:yfx?n] dxfgu/kflnsf tyf pk–dxfgu/kflnsf If]qleq

/ gu/kflnsfsf s]Gb| afx]ssf :yfgx?df zfvf vf]Ng Pjd\ @)&@ a}zfvsf]

e"sDkaf6 clt k|efljt sf7df8f}+ pkTosf afx]ssf lhNnfx?df /x]sf

Ohfhtkq k|fKt ;+:yfsf zfvf :jLs[t :yfgdf /xg c;'ljwf x'g uPdf ;f]xL

lhNnfsf] cGo pko'Qm :yfgdf To:tf] zfvf :yfgfGt/0f ug{ o; a}+ssf] k"j{

:jLs[lt lng' gkg]{ Joj:yf ul/Psf] .

@)&#÷)^÷!! kl/kq hf/L ul/Psf] .

30. !!( b"u{d tyf u|fdL0f e]udf /x]sf ;j{;fwf/0fsf] ljQLo ;]jfdf kxF'r k'uf];\ eGg]

x]t'n] O{–DoflkËsf cfwf/df to ul/Psf ljQLo kx'Fr sd ePsf lhNnfx?df

a}+s tyf ljQLo ;+:yfx?n] clgjfo{ ?kdf zfvf vf]Ng'kg{] Joj:yf ldnfOg] .

O{–DoflkË ;DaGwL sfo{ clGtd r/0fdf /x]sf] .

31. !@) åGåsfndf lj:yflkt ePsf a}+sx?sf zfvfsf] k'g:yf{kgfnfO{ k|efjsf/L

agfOg] tyf lghL If]qsf a}+sx?nfO{ ;d]t To:tf :yfgdf zfvf vf]Ng

k|f]T;flxt ul/g] .

@)&#÷)%÷!# df kl/kq hf/L ul/Psf] . g]kfn a}+s lnld6]8, /fli6«o

jfl0fHo a}+s lnld6]8 / s[lif ljsf; a}+s lnld6]8sf åGåsfndf

lj:yflkt #!* zfvfx?dWo] @)&# r}t d;fGt;Dddf !%& zfvf

k'g:yf{kgf ePsf .

32. !@! k"jf{wf/sf If]qdf nufgL ug{ lghL If]q ;d]tsf] ;xeflutfdf k"jf{wf/ ljsf;

a}+s :yfkgf ug{] sfo{ cufl8 a9fOg] .

k"jf{wf/ ljsf; a}+s :yfkgf ug{ gLltut k|lqmof cufl8 a9fOg] .

33. !@@ ;du| a}+lsË k|0ffnLsf] ;+:yfut ;'zf;g Pjd\ hf]lvd Joj:yfkgsf] u'0f:t/

;'wf/ ug{sf nflu kf/blz{tf, v'nf;f, :jfy{sf] åGå, cg'kfngf nufotsf ljifodf

cGt/f{li6«o c;n cEof; ;d]6L a}+s tyf ljQLo ;+:yfsf ;~rfnsx?nfO{

cled'vLs/0f ug{ æ;~rfns lzIff sfo{qmdÆ ;~rfng ul/g] .

@)&#÷(÷@^ df kl/kq hf/L ul/Psf] .

34. !@# jfl0fHo a}+sx?df g]kfn kmfOgflG;on l/kf]l6{Ë :6\of088{ (NFRS) nfu" ug{]

k|of]hgsf nflu dfu{bz{g hf/L ul/Psf] . pQm dfu{bz{g adf]lhd jfl0fHo

a}+sx?n] tof/ ug'{kg]{ ljQLo ljj/0fx?sf] 9fFrf ;DaGwL d:of}bf ;d]t tof/

eO{ NFRS sfof{Gjog ug]{ qmddf ljBdfg lgb]{zgdf ug'{kg]{ ;+zf]wgx?sf]

klxrfg u/L gofF dfu{bz{g hf/L ul/g] .

o; ;DaGwdf Uniform Chart of Accounts sf] d:of}bfnfO{ clGtd

?k lbO{ NFRS nfu" ug]{ ;DaGwL k|lqmof cufl8 a9fpg] qmddf /x]sf] .

35. !@# NFRS nfO{ cGo a}+s tyf ljQLo ;+:yfx?df ;d]t nfu" ug]{ Joj:yf

ldnfOg] .

klxnf] r/0fdf jfl0fHo a}+sdf nfu" ePkZrft\ cGo a}+s tyf ljQLo

;+:yfx?df qmlds ?kdf nfu" ul/g] .

df}lb|s gLlt @)&$÷&% 23


36. !@$ ;fdflhs ;'/Iff eQf a}+s vftfdfkm{t\ pknAw u/fpg tyf ;a} g]kfnLsf]

a}+s vftf cleofg ;~rfng ug]{ ;DaGwdf cfjZos Joj:yf ldnfOg] .

o; ;DaGwdf cfjZos gLltut Joj:yf ug{ g]kfn ;/sf/, ;+3Lo

dfldnf tyf :yfgLo ljsf; dGqfnosf] cu'jfO{df ;dGjo ug]{ sfo{

eO/x]sf] .

37. !@% a}+s tyf ljQLo ;+:yfx?n] ;+:yfut pQ/bfloTj ;DaGwL sfo{df yk

lqmofzLn x'g cfˆgf] d'gfkmfsf] sDtLdf ! k|ltzt /sd 5'§ \ofpg' kg]{ /

cfˆgf] hgzlQmsf] bIftf clej[l4sf nflu s'n sd{rf/L vr{sf] Go"gtd #

k|ltzt /sd tflnd tyf j[lQ ljsf;df vr{ ug'{kg]{ Joj:yf ul/g] .

@)&#÷(÷@^ df hgzlQm bIftf clej[l4 ug]{ ;DaGwdf /

@)&#÷!)÷!@ df ;+:yfut pQ/bfloTj ;DaGwdf kl/kq hf/L

ul/Psf] .

38. !@^ Gfub sf/f]af/af6 x'g] hf]lvd Go"gLs/0f ug{ ?= %) nfveGbf a9Lsf] sf/f]af/

clgjfo{ ?kdf r]sdfkm{t\ ug'{kg]{ Joj:yf /x]sf]df pQm ;LdfnfO{ 36fO{ ?= #)

nfv sfod ul/Psf] .

@)&#÷)%÷)* df kl/kq hf/L eO{ lgoldt cg'udg eO/x]sf] .

39. !@& æ/fi6«C0f dfu{bz{g, @)^)Æ df cfjZos kl/dfh{g ul/g] . dfu{bz{g kl/dfh{gsf] sfo{ clGtd r/0fdf /x]sf] .

40. !@& ;/sf/L C0fkqx?sf] k|df0fkqnfO{ cef}ltsLs/0f u/L e'QmfgL Joj:yfnfO{

;/nLs[t ug{sf nflu gofF ;ˆ6j]o/ k|of]udf NofOg] .

o; ;DaGwdf sfo{bn u7g eO{ ;f]dfk{mt\ Business Requirement

tof/ ug]{ sfo{ clGtd r/0fdf /x]sf] .

41. !@* g]kfnsf] ljBdfg e'QmfgL k|0ffnLnfO{ cfw'lgsLs/0f / Jojl:yt ug{ ;fem]bf/

;+:yfx?sf] ;dGjodf l/on 6fOd u|; ;]6nd]G6 l;:6d, ;]G6«n ;]So'l/l6h

l8kf]lh6/L tyf g]zgn k]d]G6 :jLr÷u]6j] h:tf ljifox?df cWoog ul/g] .

RTGS, CSD, National Payment Switch/Gateway sf] cWoog u/L

;f] ;DaGwL 5'§f5'§} k|ltj]bg tof/ ug]{ qmddf RTGS :yfkgf ;DaGwL

k|ltj]bg tof/ eO;s]sf] . ;fy}, CSD, National Payment

Switch/Gateway :yfkgf ;DaGwL k|ltj]bg tof/ kfg]{ sfo{ eO/x]sf] .

42. !@( n3'ljQ ;+:yfx?dfk{mt\ x'g] ax'–a}lsË sf/f]af/nfO{ Jojl:yt ug{ pQm

;+:yfx?nfO{ shf{ ;"rgf s]Gb|df cfj4 x'g'kg]{ Joj:yf ldnfO{ shf{ ;"rgf

k|0ffnLnfO{ k|efjsf/L t'NofOg] .

n3'ljQ ;+:yfx?nfO{ ;"rgf s]Gb|df cfj4 u/fOPsf] .

43. !#) n3'ljQ ;+:yfx?n] shf{ nufgL ubf{ u|fxs;Fu lng] Aofhb/ ;DalGwt

;+:yfsf] sf]ifsf] nfut (Cost of fund) df a9Ldf & k|ltzt :k|]8 sfod u/L

Aofhb/ lgwf{/0f ug]{ Joj:Yff ldnfOg] .

@)&#÷(÷@^ df kl/kq hf/L eO{ lgoldt cg'udg eO/x]sf] .

44. !#! ;+3Lo ;+/rgf tyf O{–DoflkËsf] cWoog k|ltj]bg ;d]tnfO{ b[li6ut u/L

n3'ljQ ;+:yfx?sf] ljQLo kx'Frsf] cj:yf, :t/ j[l4, dh{/÷k|flKt tyf

;+rfng ;DaGwdf cWoog u/L cfjZos gLltut Joj:yf ul/g] / o:tf]

Joj:yf geP;Ddsf nflu n3'ljQ ;+:yf :yfkgf Pjd\ ljQLo sf/f]af/ ug{

Ohfhtkqsf] nflu cfj]bg lng] sfo{ :yug ul/Psf] .

@)&#÷)^÷!! df ;"rgf hf/L ul/Psf] .



45. !#! ljQLo ;]jfsf] kx'Fr sd /x]sf dgfª, x'Dnf, h'Dnf, 8f]Nkf, sflnsf]6, d'u',

hfh/sf]6, aemfª, afh'/f / bfr'{nf lhNnfdf k|wfg sfof{no :yfkgf u/L pQm

!) lhNnf sfo{If]q /xg] n3'ljQ ;+:yf :yfkgfsf] nflu ljBdfg Ohfht

gLltnfO{ oyfjt /flvPsf] .

@)&#÷)^÷!! df ;"rgf hf/L ul/Psf] .

46. !#@ /fli6«o :t/sf] yf]s shf{ k|bfg ug]{ n3'ljQ ;+:yfx?n] @)&% c;f/

d;fGt;Dd Go"gtd r'Qmf k"FhL ?= ^) s/f]8 sfod ug'{kg]{ Joj:yf ul/Psf] .

@)&#÷)%÷)* df kl/kq hf/L ul/Psf] . @)&$ h]7 d;fGtdf pQm

;+:yfx?sf] s'n r'Qmf k"FhL ?= ! ca{ %) s/f]8 /x]sf] .

47. !## n3'ljQ ;+:yfx?af6 k|jfx x'g] shf{ ;Ldf lgDg cg';f/ sfod ul/Psf] M

-s_ ljkGg tyf Go"g cfo ePsf JolQmnfO{ ;fd'lxs hdfgLdf n3'pBd jf

Joj;fo ;~rfng ug{ k|lt ;d"x ;b:o ?= ! nfvaf6 ?= # nfv /

ljut b'O{ jif{b]lv shf{ pkof]u u/L c;n ju{df k/]sf ;d"x ;b:osf]

xsdf ?= # nfvaf6 ?= % nfv .

-v_ gjLs/0fLo pmhf{ k|ljlw cGtu{t ;f]nf/ l;:6d /÷jf afof]Uof;

k|of]hgsf] nflu k|lt kl/jf/ ?= ^) xhf/af6 ?= @ nfv .

-u_ ljkGg tyf Go"g cfo ePsf JolQmnfO{ lwtf] lnO{ n3'pBd jf

Joj;fo ;~rfng ug{ k|lt ;d"x ;b:o ?= # nfvaf6 ?= % nfv /

ljut b'O{ jif{b]lv shf{ pkof]u u/L c;n ju{df k/]sf ;d"x ;b:osf]

xsdf ?= % nfvaf6 ?= & nfv .

-3_ a}+s tyf ljQLo ;+:yf gePsf uf=lj=;=x?df n3'ljQ ;+:yfx?af6

:jLsf/of]Uo lwtf] lnO{ ;d"xdf cfa4 ePsf tyf gePsf JolQmx?nfO{

n3'pBd ;~rfng ug{ ?= & nfvaf6 ?= !) nfv .

-ª_ ;d"xdf cfj4 gePsf ljkGg tyf Go"g cfo ePsf JolQmnfO{ lwtf] lnO{

?= ^) xhf/af6 ?= # nfv .

@)&#÷)%÷)* df kl/kq hf/L ul/Psf] / o; cg'?k cg'udg

eO/x]sf] .

48. !#$ lgwf{l/t k'FhLsf]if sfod gug]{ n3'ljQ ;+:yfx?nfO{ zL3| ;'wf/fTds sf/afxL

ug]{ ;DaGwdf 5'§} gLltut Joj:yf ul/g] .

o; ;DaGwL zL3| ;'wf/fTds sf/afxL ljlgodfjnL nfu" eO;s]sf] .

49. !#% hg;fwf/0fnfO{ ljQLo ;]jfsf] pkof]u ug{sf nflu k|f]T;fxg ug{, ljQLo

;]jfsf u|fxsx?sf] lxt ;+/If0f ug{ tyf ljQLo ;dfj]zLs/0f a9fpg g]kfn

;/sf/af6 /fli6«o ljQLo ;fIf/tf gLlt :jLs[t ePkZrft\ ;f] cg';f/sf] sfo{

cufl8 a9fOg] .

ljQLo ;fIf/tf gLltsf] d:of}bf :jLs[ltsf] nflu g]kfn ;/sf/, cy{

dGqfnodf k]z ul/Psf] .

50. !#^ nlIf0f sf]l/of, Oh/fon, ci6«]lnof nufotsf b]zaf6 cfk|jfx x'g'kg]{ ljk|]if0f

/sdsf] clwstd\ c+z a}lsË k|0ffnLaf6 leq\ofpg] ;DaGwdf cfjZos

gLltut Joj:yf ul/g] .

klxnf] r/0fdf blIf0f sf]l/ofsf] nflu g]kfn ;/sf/ cy{ dGqfnoaf6

cfjZos gLltut Joj:yf ug{ @)&# df3df sld6L u7g eO{ sfo{

cl3 a9]sf] .

df}lb|s gLlt @)&$÷&% 25


51. !#& ef/t afx]s t];|f] d'n'sx?af6 8«fˆ6–6L=6L=sf] dfWodaf6 j:t' cfoft ubf{

Ps k6sdf a9Ldf cd]l/sL 8n/ $) xhf/ a/fa/;Ddsf] kl/jTo{ ljb]zL

d'b|f e'QmfgL lbg kfOg] Joj:yf /x]sf]df ;f] ;Ldfdf j[l4 u/L cd]l/sL 8n/

%) xhf/ sfod ul/g] .

@)&#÷)$÷@* df kl/kq hf/L ul/Psf] .

52. !#* ef/taf6 kl/jTo{ ljb]zL d'b|f e'StfgL x'g] u/L ;ˆ6j]o/ vl/b ug{'k/]df xfn

Psk6sdf a9Ldf cd]l/sL 8n/ !) xhf/ ;Ldf /x]sf]df o;nfO{ j[l4 u/L

cd]l/sL 8n/ !% xhf/;Ddsf] ;ˆ6j]o/ Pn=;L=dfkm{t\ cfoft ug{ kfpg]

Joj:yf ul/g] .

@)&#÷)$÷@# df kl/kq hf/L ul/Psf] .

53. !#( o; a}+sdf k|ToIf j}b]lzs nufgLsf] n]vfÍg clgjfo{ ?kdf cBfjlws ug'{kg]{

Joj:yf ul/g] .

k|ToIf j}b]lzs nufgLsf] n]vfÍg ug]{ ;DaGwdf @)&#÷!@÷#! Dff

;fj{hlgs ;"rgf hf/L ul/Psf] .

54. !$) Ohfhtkq k|fKt ;+:yfx?nfO{ sf/f]af/sf] ljj/0f k]z ug{ a}+ssf] sfof{nodf

cfO{ ljj/0f a'emfpg' kg]{ Joj:yfn] ;]jfu|fxLnfO{ k/]sf] sl7gfO{nfO{ ;dfwfg

tyf Jojl:yt ug]{ p2]Zon] Ohfhtkq k|fKt JolQm÷;+:yfaf6 cgnfOg

tYofÍ lng] Joj:yf ul/g] .

@)&$÷)@÷)! df ;fj{hlgs ;"rgf hf/L ul/Psf] .

55. !$! ljk|]if0f Joj;fodf ;+nUg ;+:yfx?n] qmdzM lgDg adf]lhd Go"gtd r'Qmf

k'FhL sfod ug'{kg]{ Joj:yf ul/Psf] .

-s_ /]ld6\ofG; sf8{ hf/L ug]{ sDkgLsf] xsdf ?= @% s/f]8 .

-v_ lk|lG;kn sDkgL eO{ sf/f]af/ ug]{ ljk|]ifs kmd{, sDkgL jf ;+:yfn] ?= %

s/f]8af6 ?= !) s/f]8 .

-u_ ljb]zl:yt lk|lG;kn sDkgLsf] Ph]G6 eO{ ljk|]if0fsf] sf/f]af/ ug]{ kmd{,

sDkgL jf ;+:yfn] ?= ! s/f]8af6 ?= @ s/f]8 .

@)&#÷)%÷)% df kl/kq hf/L ul/Psf] .

56. !$@ dlgr]~h/ Joj;fodf ;+nUg ;+:yfx?n] qmdzM lgDg adf]lhd Go"gtd r'Qmf

k'FhL sfod ug'{kg]{ Joj:yf ul/Psf] .

-s_ ef/tLo ?k}ofF vl/b–laqmL sf/f]af/sf nflu ?= % nfvnfO{ oyfjt .

-v_ kl/jTo{ ljb]zL d'b|fsf] vl/b sf/f]af/sf nflu ?= !) nfvaf6 ?= !%

nfv .

-u_ pk/f]Qm b'a} sf/f]af/ ug]{ ;+:yfsf nflu ?= !% nfvaf6 ?= @) nfv .

@)&#÷)%÷)% df kl/kq hf/L ul/Psf] .

57. !$# kl/jTo{ ljb]zL d'b|fdf vftf x'g] g]kfnLn] cfˆgf] vftfaf6 j:t' tyf ;]jf

vl/b ug]{ k|of]hgsf nflu jflif{s cd]l/sL 8n/ !% xhf/;Dd e'QmfgL lbg

;Sg] Joj:yf ul/g] .

@)&#÷)$÷@# df kl/kq hf/L ul/Psf] .



58. !$$ sf8{sf] k|rng a9\b} uPsf] / ljb]zL ko{6sx?n] klg To:tf sf8{ NofO{

;f]af6 g]kfnL ?k}ofFdf ;6xL ln+bf dlgr]~h/x?n] klg kf]OG6 ckm ;]n

(PoS) dfkm{t\ sf8{af6 ;6xL lbg ;Sg] Joj:yfsf ;DaGwdf cWoog ul/g] .

o; ;DaGwL cWoog sfo{ ;dfKt eO{ k|ltj]bg tof/ ug]{ sfo{

eO/x]sf] .

59. !$% kl/jTo{ ljb]zL d'b|fsf] dfunfO{ b[li6ut u/L vl/bb/ dfq pNn]v x'g] ljb]zL

d'b|fx?sf] vl/bb/ / laqmLb/ b'a} tf]sL laqmL ug]{ Joj:yf ldnfOg] .

@)&#÷)$÷@$ df kl/kq hf/L ul/Psf] .

60. !$^ >d :jLs[lt lnO{ sfo{ ul//x]sf ljb]zL gful/sx?n] kl/jTo{ ljb]zL d'b|fdf

t];|f] d'n'sdf kfl/>lds k7fpg' kbf{ tf]lsP adf]lhdsf] sfuhft lnO{ tf]lsP

adf]lhdsf] /sd a}+s tyf ljQLo ;+:yfx?af6 ;f]em} e'QmfgL ug]{ Joj:yf

ldnfOg] .

@)&#÷)%÷@# df kl/kq hf/L ul/Psf] .

61. !$& j}b]lzs /f]huf/ artkqsf] af/]df hgr]tgf hufO{ ;f] artkqsf] laqmL

k|j4{g ug{ a9L ;+Vofdf g]kfnLx? j}b]lzs /f]huf/df /x]sf k|d'v d'n'sx?df

g]kfn ;/sf/sf ;DalGwt lgsfo, laqmL Ph]06sf ljb]zl:yt sfof{nox?

tyf /]ld6\ofG; sDkgLx? nufotsf] ;dGjodf r]tgfd"ns k|j4{gfTds

sfo{qmd ;~rfng ul/g] .

o; ;DaGwL k|j4{gfTds sfo{ ;DkGg ePsf] .

df}lb|s gLlt @)&$÷&% 27

cg';"rL #

df}lb|s ;j]{If0fsf] k|If]k0f

@)&@ @)&# @)&$ @)&%

c;f/ c;f/ c;f/

c

c;f/

k |

/sd k |ltzt /sd k |ltzt /sd k |ltzt

!= v'b j}b]lzs ;DklQ 74728.7 95602.2 99938.8 103538.8 18895.3 1/ 25.3 6900.0 2/ 7.2 3600.0 3.6

!=! j}b]lzs ;DklQ 84767.9 106983.1 112047.6 117146.3 22215.2 26.2 5064.5 4.7 5098.7 4.6

!=@ j}b]lzs bfloTj 10039.2 11380.9 12108.8 13607.5 1341.7 13.4 728.0 6.4 1498.7 12.4

s= ljb]zL d'b|f lgIf]k 9439.6 10938.3 11768.1 13251.3 1498.8 15.9 829.8 7.6 1483.2 12.6

v= cGo j}b]lzs bfloTj 599.6 442.5 340.7 356.2 -157.1 -26.2 -101.8 -23.0 15.5 4.5

@= v'b cfGtl/s ;DklQ 113051.4 128855.7 160432.4 203699.2 17782.4 1/ 15.7 29013.3 2/ 22.5 43266.8 27.0

@=! s'n cfGtl/s shf{ 152734.5 180569.5 218513.5 279213.1 27835.0 18.2 37944.1 21.0 60699.6 27.8

s= ;/sf/nfO{ uPsf] v'b shf{ 12721.1 8775.9 12839.0 32839.0 -3945.2 -31.0 4063.1 46.3 20000.0 155.8

c= ;/sf/dflysf] bfjL 16102.5 20277.8 24839.0 32839.0 4175.3 25.9 4561.3 22.5 8000.0 32.2

cf= ;/sf/L lgIf]k 3381.3 11501.9 12000.0 0.0 8120.6 240.2 498.1 4.3 - -

v= u}+/–ljQLo ;/sf/L ;+:yfx?nfO{ uPsf] shf{ 1010.1 822.7 831.3 839.6 -187.4 -18.6 8.6 1.0 8.3 1.0

u= ljQLo ;+:yfx?nfO{ uPsf] shf{ 1608.8 1744.4 1771.4 1848.4 135.6 8.4 27.1 1.6 76.9 4.3

c= ;/sf/L 326.0 341.4 347.5 396.0 15.4 4.7 6.1 1.8 48.5 14.0

cf= u}/–;/sf/L 1282.8 1402.9 1423.9 1452.4 120.1 9.4 21.0 1.5 28.4 2.0

3= lghL If]qnfO{ uPsf] shf{ 137394.5 169226.5 203071.7 243686.1 31832.0 23.2 33845.3 20.0 40614.3 20.0

@=@ v'b cdf}lb|s bfloTj 39683.1 51713.8 58081.1 75513.9 10052.6 1/ 25.3 8930.8 2/ 17.3 17432.8 30.0

#= lj:t[t d'b|f k|bfo -Pd@_ 187780.2 224457.9 260371.1 307237.9 36677.7 19.5 35913.3 16.0 46866.8 18.0

#=! d'b|f k|bfo -s±v_, Pd!± 137604.9 163448.2 167225.3 181730.6 25843.3 18.8 3777.1 2.3 14505.4 8.7

s= d'b|f k|bfo -Pd!_ 42474.5 50328.7 56368.2 65330.7 7854.2 18.5 6039.5 12.0 8962.5 15.9

d'b|f 27008.0 32748.3 38315.5 44254.4 5740.2 21.3 5567.2 17.0 5938.9 15.5

rNtL lgIf]k 15466.4 17580.4 18052.7 21076.3 2114.0 13.7 472.3 2.7 3023.6 16.7

v= art tyf sn lgIf]k 95130.4 113119.5 110857.1 116399.9 17989.1 18.9 -2262.4 -2.0 5542.9 5.0

#=@= cfjlws lgIf]k 50175.3 61009.7 93145.9 125507.3 10834.4 21.6 32136.2 52.7 32361.4 34.7

$= lj:t[t df}lb|s t/ntf -Pd#_ 197219.7 235396.2 272139.3 320489.3 38176.5 19.4 36743.1 15.6 48350.0 17.8

c – cg'dfg

k| – k|If]lkt

1/ ljb]zL ljlgdo b/ d"NofÍg gfkmf ?= !(&*=!$ s/f]8 ;dfof]hg

2/ ljb]zL ljlgdo b/ d"NofÍg gf]S;fg ?= @%^#=$$ s/f]8 ;dfof]hg

@)&@÷&# @)&#÷&$ @)&$÷&%

-?= s/f]8df_

df}lb |s of]ufÍ

jflif {s kl/jt {g


tflnsf ;"rL

tflnsf ! s'n ufx{:Yo pTkfbg -@)%&÷%* sf] d"Nodf_

tflnsf @ s'n ufx{:Yo pTkfbg -k|rlnt d"Nodf_

tflnsf # s'n /fli6«o cfo tyf art

tflnsf $ /fli6«o pkef]Qmf d"No ;"rsfÍ -@)&!÷&@ = !))_

tflnsf % df}lb|s ;j]{If0f

tflnsf ^ df}lb|s ;j]{If0f -jflif{s ljGb'ut_

tflnsf & Aofhb/ ;+/rgf

tflnsf * ;f]em} laqmL / vl/b af]nsaf]n

tflnsf ( l/kf] / l/e;{ l/kf] af]nsaf]n

tflnsf !) lgIf]k ;+sng af]nsaf]n

tflnsf !! Aofhb/ sl/8f]/

tflnsf !@ ;/sf/L ljQ l:ylt -gub k|jfxdf cfwfl/t_

tflnsf !# g]kfn ;/sf/sf] s'n cfGtl/s C0f

tflnsf !$ g]kfn ;/sf/sf] v'b cfGtl/s C0f

tflnsf !% j}b]lzs Jofkf/

tflnsf !^ zf]wgfGt/ l:ylt

tflnsf !& a}lsË If]q;Fu /x]sf] s'n ljb]zL ljlgdo ;l~rlt

tflnsf !* ljb]zL d'b|fsf] vl/b÷laqmL

df}lb|s gLlt @)&$÷&% 29

tflnsf !

s'n ufx{:Yo pTkfbg

-@)%&÷%* sf] d"Nodf_

2068/69 2069/70 2070/71 2071/72 2072/73;+

2073/74k |f

2069/70 2070/71 2071/72+

2072/73;+

2073/74k |f

s[l i f 22,473.0 22,719.3 23 ,752.2 24,013.8 24,020.6 25,290.1 1.1 4.5 1.1 0.0 5.3 s[lif tyf jg 22,095.0 22,331.0 23,344.8 23,577.5 23,533.0 24,769.1 1.1 4.5 1.0 -0.2 5.3 dT:okfng 378.1 388.3 407.4 436.2 487.5 521.0 2.7 4.9 7.1 11.8 6.9u}/ s[li f 41,663.1 43 ,749.6 46,553.5 48,365.5 48,441.5 52,191.7 5.0 6.4 3.9 0.2 7.7 pBf]u 9,811.2 10,073.3 10,784.0 10,939.9 10,246.6 11,362.1 2.7 7.1 1.4 -6.3 10.9 vfgL tyf pTvgg 277.0 282.5 315.9 323.3 314.3 340.1 2.0 11.9 2.3 -2.8 8.2 pTkfbg pBf]u 4,344.5 4,505.9 4,788.8 4,806.8 4,422.3 4,851.0 3.7 6.3 0.4 -8.0 9.7 ljB't, Uof; tyf kfgL 1,469.0 1,473.1 1,521.3 1,533.1 1,419.6 1,603.7 0.3 3.3 0.8 -7.4 13.0 lgdf{0f 3,720.7 3,811.9 4,158.0 4,276.6 4,090.4 4,567.2 2.5 9.1 2.9 -4.4 11.7 ;]jf 31,852.0 33 ,676.3 35,769.4 37 ,425.7 38,194.9 40,829.6 5.7 6.2 4.6 2.1 6.9 yf]s tyf v'b|f Jofkf/ 7,896.7 8,469.3 9,391.8 9,619.1 9,374.9 10,289.8 7.3 10.9 2.4 -2.5 9.8 xf]6n tyf /]i6'/]G6 1,100.0 1,160.5 1,239.1 1,280.4 1,156.4 1,238.3 5.5 6.8 3.3 -9.7 7.1 oftfoft, e08f/0f tyf ;+rf/ 6,216.0 6,691.5 7,042.0 7,480.7 7,631.4 8,127.3 7.7 5.2 6.2 2.0 6.5 ljQLo dWo:ytf 2,707.1 2,682.5 2,781.8 2,862.6 3,107.5 3,316.2 -0.9 3.7 2.9 8.6 6.7 3/ hUuf, ef8f tyf Jofj;flos ;]jfx? 5,034.6 5,296.1 5,488.9 5,531.3 5,737.3 6,039.9 5.2 3.6 0.8 3.7 5.3 ;fj{hlgs k|zf;g tyf /Iff 1,120.3 1,182.2 1,241.8 1,351.6 1,385.7 1,519.3 5.5 5.0 8.8 2.5 9.6 lzIff 4,201.9 4,450.5 4,664.6 4,902.1 5,247.3 5,468.2 5.9 4.8 5.1 7.0 4.2 :jf:Yo tyf ;fdflhs sfo{ 959.1 1,002.1 1,047.2 1,166.2 1,204.1 1,283.3 4.5 4.5 11.4 3.2 6.6 cGo ;fd'bflos, ;fdflhs tyf JolQmut ;]jfx? 2,616.3 2,741.6 2,872.2 3,231.7 3,350.3 3,547.3 4.8 4.8 12.5 3.7 5.9s'n d"No clej[l4 -ck |ToI f ljQLo dWo:ytf;lxt_ 64,136.2 66,469.0 70,305.7 72,379.3 72,462.1 77,481.8 3.6 5.8 2.9 0.1 6.9ck|ToIf ljQLo dWo:ytf 2,672.5 2,691.9 2,883.0 2,952.4 3,027.7 3,228.0 0.7 7.1 2.4 2.5 6.6s'n d"No clej[l4 -cfwf/e"t d"Nodf_ 61,463.7 63 ,777.1 67 ,422.7 69,426.9 69,434.4 74,253.9 3.8 5.7 3.0 0.0 6.9pTkflbt j:t'df v"b s/ 5,564.3 6,018.3 6,552.8 7,006.6 7,314.7 8,251.0 8.2 8.9 6.9 4.4 12.8s'n ufx{:Yo pTkfbg -pTkfbssf] d"Nodf_ 67,027.9 69,795.4 73 ,975.4 76,433.6 76,749.2 82,504.9 4.1 6.0 3.3 0.4 7.5

;+ – ;+zf]lwt cg'dfg

k|f – k|f/lDes cg'dfg

;|f]tM s]Gb|Lo tYofÍ ljefu

k |ltzt kl/jt {g

lzif {s

?= s/f ]8df


tflnsf @

s'n ufx{:Yo pTkfbg

-k|rlnt d"Nodf_

2068/69 2069/70 2070/71 2071/72+

2072/73;+

2073/74k |f

2069/70 2070/71 2071/72+

2072/73;+

2073/74k |f

s[l i f 50628.4 53451.5 59461.0 62590.1 65557.1 70275.7 5.6 11.2 5.3 4.7 7.2 s[lif tyf jg 50046.5 52786.9 58595.1 61657.2 64508.4 69116.9 5.5 11.0 5.2 4.6 7.1 dT:okfng 581.9 664.6 865.9 932.8 1048.7 1158.8 14.2 30.3 7.7 12.4 10.5u}/ s[li f 93119.0 104591.2 122756.3 134580.5 141634.6 168986.4 12.3 17.4 9.6 5.2 19.3 pBf]u 21538.7 23992.2 27172.4 29219.5 29341.0 35032.5 11.4 13.3 7.5 0.4 19.4 vfgL tyf pTvgg 816.6 956.9 1100.3 1187.5 1225.6 1503.1 17.2 15.0 7.9 3.2 22.6 pTkfbg pBf]u 9116.4 10031.2 11299.5 11898.0 11861.5 13558.4 10.0 12.6 5.3 -0.3 14.3 ljB't, Uof; tyf kfgL 1751.8 2055.3 2136.2 2205.1 2122.1 2786.8 17.3 3.9 3.2 -3.8 31.3 lgdf{0f 9853.9 10948.8 12636.4 13928.9 14131.8 17184.2 11.1 15.4 10.2 1.5 21.6 ;]jf 71580.3 80598.9 95583.8 105361.0 112293.6 133953.9 12.6 18.6 10.2 6.6 19.3 yf]s tyf v'b|f Jofkf/ 19816.4 22987.2 27157.3 28956.6 29220.4 32350.2 16.0 18.1 6.6 0.9 10.7 xf]6n tyf /]i6'/]G6 2530.7 2988.6 3530.9 4047.9 4145.9 4739.0 18.1 18.1 14.6 2.4 14.3 oftfoft, e08f/0f tyf ;+rf/ 12235.4 14073.5 15576.5 16497.6 16740.5 19397.4 15.0 10.7 5.9 1.5 15.9 ljQLo dWo:ytf 5852.9 6218.3 7936.3 9140.6 10775.8 12923.2 6.2 27.6 15.2 17.9 19.9 3/ hUuf, ef8f tyf Jofj;flos ;]jfx? 12321.3 13915.7 15298.4 16694.7 19132.5 23698.6 12.9 9.9 9.1 14.6 23.9 ;fj{hlgs k|zf;g tyf /Iff 3054.7 3223.6 4432.4 5142.2 5272.0 7179.6 5.5 37.5 16.0 2.5 36.2 lzIff 8179.7 9156.6 11525.4 12936.3 14161.3 17308.4 11.9 25.9 12.2 9.5 22.2 :jf:Yo tyf ;fdflhs sfo{ 2043.1 2232.7 2772.5 3292.9 3370.8 4168.1 9.3 24.2 18.8 2.4 23.7 cGo ;fd'bflos, ;fdflhs tyf JolQmut ;]jfx? 5546.1 5802.6 7354.1 8652.1 9474.5 12189.5 4.6 26.7 17.6 9.5 28.7s'n d"No clej[l4 -ck |ToI f ljQLo dWo:ytf;lxt_ 143747.4 158042.6 182217.3 197170.6 207191.7 239262.1 9.9 15.3 8.2 5.1 15.5ck|ToIf ljQLo dWo:ytf 4999.2 5520.5 6343.5 7261.6 8409.3 9863.3 10.4 14.9 14.5 15.8 17.3s'n d"No clej[l4 -cfwf/e"t d"Nodf_ 138748.2 152522.1 175873.8 189908.9 198782.4 229398.9 9.9 15.3 8.0 4.7 15.4 pTkflbt j:t'df v"b s/ 13986.2 16979.0 20580.2 23106.0 25960.3 30524.5 21.4 21.2 12.3 12.4 17.6s'n ufx{:Yo pTkfbg -pTkfbssf] d"Nodf_ 152734.4 169501.1 196454.0 213015.0 224742.7 259923.4 11.0 15.9 8.4 5.5 15.7#VALUE!;+ – ;+zf]lwt cg'dfg



k |ltzt kl/jt {g

lzif {s

?= s/f ]8df

df}lb|s gLlt @)&$÷&% 31

tflnsf #

s'n /fli6«o cfo tyf art

-k|rlnt d"Nodf_

2068/69 2069/70 2070/71 2071/72+

2072/73;+

2073/74k |f

2071/72 2072/73;+

2073/74k |f

s'n pkef]u 135953.9 151612.9 173031.2 193404.6 216151.9 233274.1 90.8 96.2 89.7;/sf/L If]q 16437.0 16840.7 20191.5 23253.2 25970.4 30473.8 10.9 11.6 11.7

lghL If]q 116786.1 131856.1 149337.5 166296.2 186115.7 198151.4 78.1 82.8 76.2u}/—d'gfkmfsf/L ;+:yfx? 2730.7 2916.1 3502.2 3855.2 4065.9 4648.9 1.8 1.8 1.8s'n nufgL 52688.9 63260.1 80875.8 83198.3 75768.0 110496.2 39.1 33.7 42.5s'n l:y/ k"FhL nufgL 31718.5 38297.2 46201.3 59582.3 64729.4 87860.5 28.0 28.8 33.8 ;/sf/L If]q 7155.5 7538.6 9497.9 11025.4 16050.2 18929.3 5.2 7.1 7.3 lghL If]q 24562.9 30758.6 36703.4 48556.8 48679.2 68931.2 22.8 21.7 26.5:6s kl/jt{g 20970.4 24962.9 34674.4 23616.0 11038.6 22635.7 11.1 4.9 8.7

s'n cfGtl/s dfu 188642.8 214873.0 253907.0 276602.9 291919.9 343770.3 129.9 129.9 132.3j:t' tyf ;]jf lgof{{t 15386.3 18118.0 22602.2 24756.5 21333.8 25363.8 11.6 9.5 9.8j:t' tyf ;]jf cfoft 51294.8 63489.9 80055.2 88344.4 88511.0 109210.8 41.5 39.4 42.0v""b j:t' tyf ;]jf lgof{{t -35908.4 -45371.9 -57453.1 -63587.9 -67177.2 -83846.9 -29.9 -29.9 -32.3s'n ufx{:Yo pTkfbg 152734.4 169501.1 196454.0 213015.0 224742.7 259923.4 100.0 100.0 100.0v""b ;fwg cfo 1229.1 1307.9 3275.2 3424.3 3400.4 2778.5 1.6 1.5 1.1s'n / fli6 «o cfo 153963.5 170809.0 199729.1 216439.2 228143.1 262701.9 101.6 101.5 101.1v""b 6«fG;\km/ 42277.2 49770.1 63150.0 70995.7 77818.7 84365.8 33.3 34.6 32.5

s'n / fli6 «o vr{of]Uo cfDb fgL 196240.7 220579.1 262879.2 287434.9 305961.8 347067.7 134.9 136.1 133.5s'n ufx{:Yo art 16780.5 17888.2 23422.7 19610.3 8590.7 26649.3 9.2 3.8 10.3s'n / fli6 «o art 60286.8 68966.2 89847.9 94030.2 89809.8 113793.6 44.1 40.0 43.8

;+ – ;+zf]lwt cg'dfg



lzif {s

?= s/f ]8df s'n ufx{:Yo pTkfbg;Fu cg'kft


tflnsf $

/fli6«o pkef]Qmf d"No ;"rsfÍ

-cfwf/ jif{ M @)&!÷&@Ö!))_

2070/71

;fpg 92.7 7.9 99.6 7.5 106.5 6.9 115.7 8.6 ebf} 92.8 8.0 99.9 7.6 107.1 7.2 115.5 7.9 c;f]h 93.2 8.4 100.2 7.5 108.4 8.2 115.7 6.7 sflQs 93.6 10.0 100.4 7.2 110.9 10.4 116.1 4.8 d+l;/ 92.9 10.3 99.4 7.0 110.9 11.6 115.1 3.8 k'; 92.3 9.7 98.6 6.8 110.5 12.1 113.9 3.2 df3 92.2 8.8 98.7 7.0 109.8 11.3 113.4 3.3

kmfu'g 92.6 8.9 99.1 7.0 109.2 10.2 112.4 2.9 r}t 93.2 9.4 99.7 6.9 109.4 9.7 113.5 3.8 a}zfv 94.6 9.7 101.3 7.1 111.48 10.0 115.2 3.4 h]7 94.2 9.5 101.2 7.4 112.4 11.1 115.6 2.8 c;f/ 95.0 8.1 102.2 7.6 112.9 10.4 jflif {s 93.3 9.1 100.0 7.2 109.9 9.9 114.7* 4.6*

* P3f/ dlxgfsf] cf};t .

dlxgf

2071/72

k |ltzt

kl/jt {g

k |ltzt

kl/jt {g

d"No ;"rsfÍ k |ltzt

kl/jt {g

d"No ;"rsfÍd"No ;"rsfÍ k |ltzt

kl/jt {g

d"No ;"rsfÍ

2072/73 2073/74

df}lb|s gLlt @)&$÷&% 33

tflnsf %

df}lb|s ;j]{If0f

c;f/ h ]7 c;f/ h ]7c

/sd k |ltzt /sd

k |ltzt

!= v'b j}b ]lzs ;DklQ 74,728.7 93,974.2 95,602.2 100,465.2 17,115.4 1/ 22.9 7,426.4 2/ 7.8 !=! j}b]lzs ;DklQ 84,767.9 105,165.7 106,983.1 109,947.0 20,397.8 24.1 2,964.0 2.8 !=@ j}b]lzs bfloTj 10,039.2 11,191.4 11,380.9 9,481.8 1,152.3 11.5 -1,899.0 -16.7 s= ljb]zL d'b|f lgIf]k 9,439.6 10,685.1 10,938.3 9,144.1 1,245.6 13.2 -1,794.3 -16.4 v= cGo j}b]lzs bfloTj 599.6 506.3 442.5 337.7 -93.3 -15.6 -104.8 -23.7

@= v'b cfGtl/s ;DklQ 113,051.4 120,393.7 128,855.6 149,997.7 9,472.5 1/ 8.4 18,578.6 2/ 14.4 @=! s'n cfGtl/s shf{ 152,734.6 166,275.2 180,569.5 200,979.1 13,540.6 8.9 20,409.6 11.3 s= ;/sf/nfO{ uPsf] v'b shf{ 12,721.1 -603.2 8,775.9 -1,912.1 -13,324.4 -104.7 -10,688.0 -121.8 c= ;/sf/dflysf] bfjL 16,102.5 21,143.3 20,277.8 24,995.2 5,040.9 31.3 4,717.5 23.3 cf= ;/sf/L lgIf]k 3,381.3 21,746.6 11,501.8 26,907.3 18,365.3 543.1 15,405.5 133.9 v= u}+/–ljQLo ;/sf/L ;+:yfx?nfO{ uPsf] shf{ 1,010.1 929.0 822.7 831.6 -81.1 -8.0 8.9 1.1 u= ljQLo ;+:yfx?nfO{ uPsf] shf{ 1,608.9 1,888.1 1,744.4 2,253.7 279.3 17.4 509.3 29.2 c= ;/sf/L 326.1 341.4 341.4 448.6 15.3 4.7 107.2 31.4 cf= u}/–;/sf/L 1,282.8 1,546.7 1,402.9 1,805.0 263.9 20.6 402.1 28.7 3= lghL If]qnfO{ uPsf] shf{ 137,394.5 164,061.3 169,226.5 199,805.8 26,666.8 19.4 30,579.3 18.1

@=@ v'b cdf}lb|s bfloTj 39,683.1 45,881.5 51,713.8 50,981.4 4,068.2 1/ 10.3 1,831.0 2/ 3.5

#= lj:t [t d'b |f k |b fo -Pd@_ 187,780.2 214,368.0 224,457.9 250,462.9 26,587.8 14.2 26,005.0 11.6 #=! d'b|f k|bfo -s±v_, Pd!± 137,604.9 156,841.7 163,448.2 156,739.6 19,236.9 14.0 -6,708.6 -4.1 s= d'b|f k|bfo -Pd!_ 42,474.5 47,319.1 50,328.7 53,796.9 4,844.6 11.4 3,468.2 6.9 d'b|f 27,008.0 31,651.5 32,748.3 35,195.6 4,643.5 17.2 2,447.3 7.5 rNtL lgIf]k 15,466.4 15,667.5 17,580.4 18,601.4 201.1 1.3 1,020.9 5.8 v= art tyf sn lgIf]k 95,130.4 109,522.6 113,119.5 102,942.6 14,392.2 15.1 -10,176.8 -9.0 #=@= cfjlws lgIf]k 50,175.3 57,526.3 61,009.7 93,723.3 7,351.0 14.7 32,713.6 53.6

$= lj:t [t df}lb |s t/ntf -Pd#_ 197,219.7 225,053.1 235,396.2 259,607.0 27,833.4 14.1 24,210.8 10.3c

ckl/is[t

2/ ljb]zL ljlgdo b/ d"NofÍg gf]S;fg ?= @%^#=$$ s/f]8 ;dfof]hg

df}lb |s of]ufÍ

kl/jt {g -P3f/ dlxgf_

2072/73 2073/74

-?= s/f]8df_

2072 2073 2073 2074

1/ ljb]zL ljlgdo b/ d"NofÍg gfkmf ?=@!#)=!$ s/f]8 ;dfof]hg


tflnsf ^

df}lb|s ;j]{If0f

-jflif{s ljGb'ut_

h]7 h ]7 h ]7c

/sd k |ltzt /sd k |ltzt

!= v'b j}b ]lzs ;DklQ 73,150.6 93,974.2 100,465.2 20,823.6 28.5 6,491.0 6.9 !=! j}b]lzs ;DklQ 83,276.8 105,165.7 109,947.0 21,888.8 26.3 4,781.4 4.5 !=@ j}b]lzs bfloTj 10,126.2 11,191.4 9,481.8 1,065.2 10.5 -1,709.6 -15.3 s= ljb]zL d'b|f lgIf]k 9,491.7 10,685.1 9,144.1 1,193.4 12.6 -1,541.1 -14.4 v= cGo j}b]lzs bfloTj 634.5 506.3 337.7 -128.2 -20.2 -168.5 -33.3

@= v'b cfGtl/s ;DklQ 107,023.3 120,393.7 149,997.7 13,370.4 12.5 29,603.9 24.6 @=! s'n cfGtl/s shf{ 145,337.5 166,275.2 200,979.1 20,937.7 14.4 34,703.9 20.9 s= ;/sf/nfO{ uPsf] v'b shf{ 6,598.8 -603.2 -1,912.1 -7,202.0 -109.1 -1,308.8 217.0 c= ;/sf/dflysf] bfjL 14,687.2 21,143.3 24,995.2 6,456.1 44.0 3,851.9 18.2 cf= ;/sf/L lgIf]k 8,088.5 21,746.6 26,907.3 13,658.1 168.9 5,160.7 23.7 v= u}+/–ljQLo ;/sf/L ;+:yfx?nfO{ uPsf] shf{ 979.7 929.0 831.6 -50.7 -5.2 -97.4 -10.5 u= ljQLo ;+:yfx?nfO{ uPsf] shf{ 1,435.2 1,888.1 2,253.7 452.9 31.6 365.6 19.4 c= ;/sf/L 266.8 341.4 448.6 74.6 27.9 107.2 31.4 cf= u}/–;/sf/L 1,168.3 1,546.7 1,805.0 378.4 32.4 258.3 16.7 3= lghL If]qnfO{ uPsf] shf{ 136,323.9 164,061.3 199,805.8 27,737.4 20.3 35,744.5 21.8

@=@ v'b cdf}lb|s bfloTj 38,314.2 45,881.5 50,981.4 7,567.3 19.8 5,100.0 11.1

#= lj:t [t d'b |f k |b fo -Pd@_ 180,174.0 214,368.0 250,462.9 34,194.0 19.0 36,094.9 16.8 #=! d'b|f k|bfo -s±v_, Pd!± 130,907.3 156,841.7 156,739.6 25,934.4 19.8 -102.1 -0.1 s= d'b|f k|bfo -Pd!_ 39,716.9 47,319.1 53,796.9 7,602.2 19.1 6,477.9 13.7 d'b|f 26,084.4 31,651.5 35,195.6 5,567.1 21.3 3,544.1 11.2 rNtL lgIf]k 13,632.5 15,667.5 18,601.4 2,035.1 14.9 2,933.8 18.7 v= art tyf sn lgIf]k 91,190.4 109,522.6 102,942.6 18,332.2 20.1 -6,580.0 -6.0 #=@= cfjlws lgIf]k 49,266.7 57,526.3 93,723.3 8,259.6 16.8 36,197.0 62.9

$= lj:t [t df}lb |s t/ntf -Pd#_ 189,665.7 225,053.1 259,607.0 35,387.4 18.7 34,553.8 15.4c

ckl/is[t

kl/jt {g

2072/73 2073/74df}lb |s of]ufÍ

2072 2073 2074

-?= s/f]8df_

df}lb|s gLlt @)&$÷&% 35

tflnsf &

Aofhb/ ;+/rgf

-k|ltzt k|ltjif{_

2072 2073 2073 2073 2073 2073 2074c;f/ h ]7 c;f/ c;f]h k '; r}t h ]7

s= gLltut b/

clgjfo{ gub df}Hbft -;Lcf/cf/_

jfl0fHo a}+s 6.0 6.0 6.0 6.0 6.0 6.0 6.0 ljsf; a}+s 5.0 5.0 5.0 5.0 5.0 5.0 5.0 ljQ sDkgL 4.0 4.0 4.0 4.0 4.0 4.0 4.0a}+s b/ 8.0 7.0 7.0 7.0 7.0 7.0 7.0k'g/shf{ b/

ljz]if k'g/shf{ 1.0 1.0 1.0 1.0 1.0 1.0 1.0 ;fwf/0f k'g/shf{ 4.0 4.0 4.0 4.0 4.0 4.0 4.0 lgof{tsf] nflu ljb]zL d'b|fdf lbOg] shf{ nfOaf]/ + 0.25nfOaf]/ + 0.25 nfOaf]/ + 0.25 nfOaf]/ + 0.25 nfOaf]/ + 0.25 nfOaf]/ + 0.25 nfOaf]/ + 0.25

:yfoL t/ntf ;'ljwf Aofhb/^

8.0 7.0 7.0 7.0 7.0 7.0 7.0

v= ;/sf/L ; ]So "l /6L

6«]h/L laN; -@* lbg]_*

- - - - - - -

6«]h/L laN; -(! lbg]_*

0.17 0.12 0.05 2.12 1.74 0.93 1.03

6«]h/L laN; -!*@ lbg]_*

0.56 0.44 0.33 2.30 2.23 1.45 2.02

6«]h/L laN; -#^$ lbg]_*

0.76 0.67 0.72 2.74 2.70 2.31 2.10ljsf; C0f kq 2.65-9.5 2.65-9.0 2.65-9.0 2.65-9.0 2.65-9.0 2.65-9.0 2.65-9.0/fli6«o/gful/s art kq 6.0-10.0 6.0-10.0 6.0-10.0 6.0-10.0 6.0-10.0 6.0-10.0 6.0-10.0

u= cGt/ a}+s sf/f ]af/ b/ -jfl0 fHo a}+s_ 1.01 0.36 0.69 3.27 2.71 0.75 2.463= efl/t cf };t lgIf ]k Aofhb/ -jfl0 fHo a}+s_ 3.94 3.09 3.28 3.30 3.98 5.08 5.91ª= efl/t cf };t shf { Aofhb/ -jfl0 fHo a}+s_ 9.62 8.98 8.86 8.62 9.31 10.77 11.29r= cfwf/ Aofhb/ -jfl0 fHo a}+s_ 7.88 6.27 6.54 6.43 7.10 8.60 9.40

* efl/t cf};t Aofh b/

^ @)^( ebf}+ ! ut]b]lv a}+s b/d} :yfoL t/ntf ;'ljwf k|bfg ug{ yflnPsf] .

jif {

dlxgf


tflnsf *

;f]e}m laqmL / vl/b af]nsaf]n

-?= s/f]8df_

/sd

Aofh b/*

-k |ltzt_

/sd

Aofh b/*

-k |ltzt_

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Aofh b/*

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Aofh b/*

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Aofh b/*

-k |ltzt_

;fpg - - 590.0 1.1 - - - - - - - - ebf} - - 320.0 2.9 - - - - - - - - c;f]h - - - - - - - - - - - - sflQs - - - - - - - - - - - - d+l;/ - - - - - - - - - - - - k'; - - - - - - - - - - - - df3 - - - - - - - - - - 916.8 3.8 kmfu'g - - - - - - - - - - 1,862.0 0.8 r}t - - - - - - - - - - - - a}zfv 600.0 0.8 - - - - - - - - - - h]7 - - - - - - - - - - - - c;f/ - - - - - - - -

s'n hDdf 600.0 0.8 910.0 1.7 2,778.8


@)&#÷&$dlxgf

laqmL af]nsaf]n vl/b af]nsaf]n

@)&!÷&@ @)&@÷&# @)&#÷&$ @)&!÷&@ @)&@÷&#

df}lb|s gLlt @)&$÷&% 37

tflnsf (

l/kf] / l/e;{ l/kf] af]nsaf]n

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/sd

Aofh b/*

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/sd

Aofh b/*

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Aofh b/*

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Aofh b/*

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Aofh b/*

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Aofh b/*

-k |ltzt_

;fpg - - - - - - 9,950.0 0.0 1,300.0 0.72 2,745.0 0.43 ebf} - - - - - - 6,850.0 0.05 830.0 1.30 2,610.0 2.49 c;f]h - - - - 1,000.0 3.06 1,900.0 0.11 3,500.0 0.22 520.0 2.45 sflQs - - - - - - 1,100.0 0.03 2,000.0 0.21 200.0 2.41 d+l;/ - - - - - - 2,250.0 0.05 900.0 0.13 200.0 2.21 k'; - - - - - - 4,000.0 0.01 1,205.0 0.04 150.0 1.27 df3 - - - - 1,781.0 5.68 975.0 0.17 4,000.0 0.11 - - kmfu'g - - - - - - 85.0 0.40 2,542.0 0.17 - - r}t - - - - - - 270.0 0.04 227.0 1.08 - - a}zfv - - - - - - 600.0 0.32 591.0 0.41 - - h]7 - - - - - - 1,100.0 0.26 4,000.0 0.07 - - c;f/ - - - - 2,500.0 0.02 2,500.0 0.00

s'n hDdf - - - - 2781 31,580.0 0.05 23,595.0 0.21 6,425.0


@)&#÷&$dlxgf

l/kf] a f]nsaf]n -& lbg]_ l/e;{ l/kf] a f]nsaf]n

@)&!÷&@ @)&@÷&# @)&#÷&$ @)&!÷&@ @)&@÷&#


tflnsf !)

lgIf]k ;+sng af]nsaf]n -() lbg]_

-/sd ?= s/f]8df_

/sd Aofhb/* -k |ltztdf_ /sd Aofhb/* -k |ltztdf_ /sd Aofhb/* -k |ltztdf_

;fpg - - 5,725.0 1.39 500.0 1.39

ebf} 2,000.0 0.69 - - 5.0 2.60

c;f]h 2,000.0 0.67 - - - -

sflQs - - 10,000.0 0.87 - -

d+l;/ 1,500.0 0.21 2,615.0 1.08 - -

k'; 2,000.0 0.20 1,500.0 0.81 200.0 1.60

df3 500.0 0.69 6,000.0 0.48 - -

kmfu'g 500.0 0.86 3,910.0 0.39 - -

r}t 1,000.0 0.72 - - - -

a}zfv 1,000.0 0.79 - - - -

h]7 - - - - - -

c;f/ 5,000.0 0.24 - -

s'n 15,500.0 0.45 29,750.0 705.0


@)&!÷&@ @)&#÷&$dlxgf

@)&@÷&#

df}lb|s gLlt @)&$÷&% 39

tflnsf !!

Aofhb/ sl/8f]/

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/sd

Aofh b/*

-k |ltzt_

/sd

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-k |ltzt_

;fpg 1645.0 0.3 - -

ebf} 1000.0 2.1 1.0 3.7

c;f]h - - - -

sflQs - - - -

d+l;/ - - - -

k'; 335.0 0.9 539.0 4.9

df3 - - - -

kmfu'g - - - -

r}t - - - -

a}zfv - - - -

h]7 - - - -c;f/** 1395.0 0.6

s'n hDdf 4375.0 540.0


** c;f/ @@ ut] ;Dd .

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lgI f]k ;+sng af]nsaf]n -!$ lbg]_ l/kf] a f]nsaf]n -!$ lbg]_

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tflnsf !@

;/sf/L ljQ l:ylt

-gub k|jfxdf cfwfl/t_

-c;f/ t];|f] xKtfsf] tYofÍdf cfwfl/t_±

-?=s/f]8df_

c;f/ !* c;f/ !& c;f/ !^

ah]6sf] vr{ 41855.1 42464.9 62975.2 1.5 48.3

rfn" 28837.0 30298.0 43070.3 5.1 42.2

s= cfGtl/s ;fwg 26844.1 27865.2 39680.2 3.8 42.4

v= j}b]lzs C0f 306.0 700.1 1576.5 128.8 125.2

u= j}b]lzs cg'bfg 1687.0 1732.7 1813.5 2.7 4.7

k 'FhLut 5323.0 6449.5 12081.6 21.2 87.3

s= cfGtl/s ;fwg 4411.1 5513.4 9664.7 25.0 75.3

v= j}b]lzs C0f 631.3 526.4 1626.9 -16.6 209.1

u= j}b]lzs cg'bfg 280.6 409.7 790.0 46.0 92.8

ljQLo Joj:yf 7695.1 5717.4 7823.3 -25.7 36.8

s= cfGtl/s ;fwg 7291.7 5287.9 7616.8 -27.5 44.0

v= j}b]lzs C0f 313.6 397.0 173.7 26.6 -56.2

u= j}b]lzs cg'bfg 89.7 32.6 32.9 - -

s'n vr{ 41855.1 42464.9 62975.2 1.5 48.3

s'n ;fwg 42118.7 48006.4 62499.3 14.0 30.2

/ fh:j tyf cg'b fg 39453.8 45424.8 55865.3 15.1 23.0

/fh:j 36368.2 42087.4 54476.5 15.7 29.4

j}b]lzs cg'bfg 3085.6 3337.3 1388.9 8.2 -58.4

u}/ ah]]6/L cfo, v'b 973.3 787.2 1763.6 -19.1 124.1

cGo cfo 3.4 43.7 -99.4 1177.2 -327.7

d'=c=s= sf]if vftf 128.1 170.3 128.5 32.9 -24.5

eG;f/ sf]]if vftf 92.5 33.6 151.1 -63.7 349.6

k'g{lgdf{0f sf]]if vftf - - 1,828.7 - -

:yfgLo lgsfo vftf # 1467.6 1546.9 2861.5 5.4 85.0

ah]6 art÷3f6f -–_ 263.6 5541.6 -475.9 2002.3 -108.6

Go"g Joxf]l/g] >f]tx? -263.6 -5541.6 475.9 2002.3 -108.6

cfGtl/s C0f -1398.1 -9620.4 -4375.2 588.1 -54.5

cfGtl/s ;fk6L 4233.9 8766.2 8133.8 107.0 -7.2

s= 6«]h/L laN; 1000.0 2050.0 3300.0 - -

v= ljsf; C0fkq 3000.0 6200.0 4800.0 - -

u= /fli6o artkq 0.0 0.0 0.0 - -

3= gful/s artkq 233.9 500.0 28.6 - -

ª= j}b]lzs /f]huf/L artkq 0.0 16.2 5.2 - -

clwljsif{ ++ -5626.0 -18366.1 -12428.1 226.5 -32.3

cGo @

-6.1 -20.5 -80.9 238.8 294.5

ljQLo Joj:yf 607.1 1275.7 174.0 110.1 -86.4

a}b]lzs C0f 527.4 2803.1 4677.1 431.5 66.9

# uf=lj=;= tyf lh=lj=;= nfO{ ljt/0f ePsf] /sd dWo] vr{ geO{ afFsL /x]sf] kl/at{g .

++ C0ffTds lrGX --_ n] art hgfpF5 .

@ g]kfn ;/sf/sf] sf/f]jf/af6 cflh{t Aofh tyf cGo .

c

ckl/is[t

2072/73 2073/74

+ k|:t't tYofÍ ;/sf/L sf/f]jf/ ug]{ g]kfn /fi6« a}+ssf * sfof{no, /fli6«o jfl0fHo a}+ssf ^( zfvf, g]kfn a}+ssf $( zfvf, s[lif ljsf; a}+ssf @@ j6f zfvfx?, Pe/]i6 a}+ssf ( zfvf,

zLif {s

2071/72 2072/73 2073/74c k |ltzt kl/jt {g

df}lb|s gLlt @)&$÷&% 41

tflnsf !#

g]kfn ;/sf/sf] s'n cfGtl/s C0f

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2072 2073 2074

c;f/ c;f/ h ]7-c;f/ @)&# -

c;f/ @)&@_

-h ]7 @)&$ -

c;f/ @)&#_

! 6 «]h/ L laN; 11985.8 11605.9 12471.4 -379.9 865.5

s= g]kfn /fi6« a}+s 1796.9 1610.0 4768.7 -186.9 3158.7

v= jfl0fHo a}+sx? 10072.9 9790.0 7667.4 -283.0 -2122.6

u= ljsf; a}+sx? 90.7 44.4 21.3 -46.3 -23.1

3= ljQ sDkgLx? 25.3 11.2 14.0 -14.2 2.9

ª= cGo 0.0 150.4 0.0 150.4 -150.4

@ ljsf; C0fkq 5707.0 10890.0 14390.0 5183.0 3500.0

s= g]kfn /fi6« a}+s 2.9 0.0 894.2 -2.9 894.2

v= jfl0fHo a}+sx? 3563.4 7906.4 10387.8 4343.0 2481.5

u= ljsf; a}+sx? 218.1 511.7 618.7 293.6 107.0

3= ljQ sDkgLx? 279.4 373.4 387.8 94.0 14.4

ª= cGo 1643.3 2098.6 2101.5 455.4 2.9

# / fli6 «o artkq 1658.6 90.6 90.7 -1568.0 0.0

s= g]kfn /fi6« a}+s 2.1 0.1 16.8 -2.0 16.7

v= jfl0fHo a}+sx? 0.0 0.0 0.0 0.0 0.0

u= ljsf; a}+sx? 0.0 0.0 0.0 0.0 0.0

3= ljQ sDkgLx? 0.0 0.0 0.0 0.0 0.0

ª= cGo 1656.5 90.5 73.9 -1566.0 -16.6

$ gful/s artkq 305.6 780.6 796.5 475.0 15.9

s= g]kfn /fi6« a}+s 50.8 30.8 217.3 -20.0 186.5

v= jfl0fHo a}+sx? 0.0 0.0 0.0 0.0 0.0

u= ljsf; a}+sx? 0.0 0.0 0.0 0.0 0.0

3= ljQ sDkgLx? 0.0 0.0 0.0 0.0 0.0

ª= cGo 254.9 749.9 579.2 495.0 -170.6

% a }b ]lzs / f]huf/ artkq 21.5 48.6 53.8 27.1 5.2

s= g]kfn /fi6« a}+s 0.0 0.0 1.3 0.0 1.2

v= cGo 21.5 48.6 52.6 27.1 4.0

^ s'n cfGtl/s C0f 19678.6 23415.8 27802.4 3737.2 4386.6

s= g]kfn /fi6« a}+s 1852.7 1640.9 5898.3 -211.8 4257.4

v= jfl0fHo a}+sx? 13636.3 17696.3 18055.2 4060.0 358.9

u= ljsf; a}+sx? 308.8 556.1 640.0 247.3 83.9

3= ljQ sDkgLx? 304.7 384.5 401.8 79.8 17.3

ª= cGo 3576.1 3138.0 2807.2 -438.1 -330.8

& g]kfn ;/sf/sf] g]kfn

/ fi6 « a }+sdf /x]sf] lgI f]k -

clwljsif{ -±_÷art-–__

-3381.3 -11501.9 -26907.3 -8120.5 -15405.4

/sd kl/jt {g

l;=g+= C0fkqx? tyf :jfldTj


tflnsf !$

g]kfn ;/sf/sf] v'b cfGtl/s C0f

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/sd

s'n ufx {:Yo

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cg'kft -

k|ltztdf_

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s'n ufx {:Yo

pTkfbg;Fu

sf ] cg'kft -

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/sd

s'n ufx {:Yo

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sf ] cg'kft -

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s'n ufx {:Yo

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sf ] cg'kft -

k|ltztdf_

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s'n ufx {:Yo

pTkfbg;Fu

sf ] cg'kft -

k|ltztdf_

s s'n cfGtl/s C0f 1998.3 1.0 4242.3 2.0 8777.5 3.9 6333.8 2.4 8833.8 3.4

6«]h/L laN; 1000.0 0.5 1000.0 0.5 2050.0 0.9 2800.0 1.1 3300.0 1.3

ljsf; C0fkq 900.0 0.5 3000.0 1.4 6200.0 2.8 3500.0 1.3 5500.0 2.1

/fli6«o artkq 90.6 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0 0.0

gful/s artkq 0.0 0.0 233.9 0.1 500.0 0.2 28.6 0.0 28.6 0.0

a}b]lzs /f]huf/ artkq 7.6 0.0 8.4 0.0 27.5 0.0 5.2 0.0 5.2 0.0

v C0f e'QmfgL 2516.7 1.3 4745.5 2.2 5040.2 2.2 1947.1 0.7 3877.7 1.5

6«]h/L laN; 1000.0 0.5 2661.0 1.2 2429.9 1.1 1934.5 0.7 3876.8 1.5

ljsf; C0fkq 1350.0 0.7 2004.1 0.9 1017.0 0.5 0.0 0.0 0.0 0.0

/fli6«o artkq 0.0 0.0 0.0 0.0 1568.0 0.7 12.7 0.0 0.0 0.0

gful/s artkq 166.7 0.1 80.0 0.0 25.0 0.0 0.0 0.0 0.0 0.0

a}b]lzs /f]huf/ artkq 0.0 0.0 0.4 0.0 0.3 0.0 0.0 0.0 0.9 0.0

u g]kfn ;/sf/sf] v 'b \ c fGtl/s C0f -s-v_ -518.4 -0.3 -503.2 -0.2 3737.2 1.7 4386.6 1.7 4956.1 1.9

6«]h/L laN; 0.0 0.0 -1661.0 -0.8 -379.9 -0.2 865.5 0.3 -576.8 -0.2

ljsf; C0fkq -450.0 -0.2 995.9 0.5 5183.0 2.3 3500.0 1.3 5500.0 2.1

/fli6«o artkq 90.6 0.0 0.0 0.0 -1568.0 -0.7 -12.7 0.0 0.0 0.0

gful/s artkq -166.7 -0.1 153.9 0.1 475.0 0.2 28.6 0.0 28.6 0.0

a}b]lzs /f]huf/ artkq 7.6 0.0 8.0 0.0 27.1 0.0 5.2 0.0 4.3 0.0

3 s'n ufx{:Yo pTkfbg 196454.0 100.0 213015.0 100.0 224742.7 100.0 259923.4 100.0 259923.4 100.0

c – cg'dfg

@)&$ c;f/c

@)&! c;f/ @)&@ c;f/ @)&# c;f/ @)&$ h ]7

df}lb|s gLlt @)&$÷&% 43

tflnsf !%

j}b]lzs Jofkf/±

-?= s/f]8df_

2071÷72 2072÷73 2071 /72 2072 /73 2073 /74 2072 /73 2073 /74

s"n lgof{t 8531.9 7011.7 7783.1 6215.5 6862.5 -20.1 10.4

ef/t 5586.5 3949.4 5110.8 3487.2 3904.5 -31.8 12.0

rLg 223.0 168.2 215.8 150.2 156.5 -30.4 4.3

cGo d'n's 2722.5 2894.2 2456.5 2578.1 2801.5 4.9 8.7

s"n cfoft 77468.4 77359.9 69069.7 68475.3 89657.1 -0.9 30.9

ef/t 49165.6 47721.3 43772.9 42098.1 58502.1 -3.8 39.0

rLg 10016.6 11569.4 9217.1 10364.6 11396.6 12.4 10.0

cGo d'n's 18286.2 18069.2 16079.7 16012.6 19758.5 -0.4 23.4

Jofkf/ ;Gt 'ng -68936.5 -70348.2 -61286.6 -62259.8 -82794.7 1.6 33.0

ef/t -43579.1 -43771.9 -38662.1 -38610.9 -54597.6 -0.1 41.4

rLg -9793.7 -11401.3 -9001.4 -10214.4 -11240.0 13.5 10.0

cGo d'n's -15563.7 -15175.0 -13623.2 -13434.5 -16957.0 -1.4 26.2

s"n Jofkf/ 86000.3 84371.6 76852.8 74690.8 96519.6 -2.8 29.2

ef/t 54752.1 51670.6 48883.7 45585.3 62406.5 -6.7 36.9

rLg 10239.6 11737.6 9432.9 10514.7 11553.1 11.5 9.9

cGo d'n's 21008.7 20963.4 18536.2 18590.8 22560.0 0.3 21.4

!= lgof{t cfoft cg'kft 11.0 9.1 11.3 9.1 7.7

ef/t 11.4 8.3 11.7 8.3 6.7

rLg 2.2 1.5 2.3 1.4 1.4

cGo d'n's 14.9 16.0 15.3 16.1 14.2

@= s'n lgof{tdf lx:;f

ef/t 65.5 56.3 65.7 56.1 56.9

rLg 2.6 2.4 2.8 2.4 2.3

cGo d'n's 31.9 41.3 31.6 41.5 40.8

#= s'n cfoftdf lx:;f

ef/t 63.5 61.7 63.4 61.5 65.3

rLg 12.9 15.0 13.3 15.1 12.7

cGo d'n's 23.6 23.4 23.3 23.4 22.0

$= s'n Jofkf/ 3f6fdf lx:;f

ef/t 63.2 62.2 63.1 62.0 65.9

rLg 14.2 16.2 14.7 16.4 13.6

cGo d'n's 22.6 21.6 22.2 21.6 20.5

%= s'n Jofkf/df lx:;f

ef/t 63.7 61.2 63.6 61.0 64.7

rLg 11.9 13.9 12.3 14.1 12.0

cGo d'n's 24.4 24.8 24.1 24.9 23.4

^= s'n Jofkf/df lgof{t cfoftsf] lx:;f

lgof{t 9.9 8.3 10.1 8.3 7.1

cfoft 90.1 91.7 89.9 91.7 92.9+ eG;f/ tYof+sdf cfwfl/t

k |ltzt kl/jt{g -P#f/ dlxgf_jf li f {s P#f/ dlxgf


tflnsf !^

zf]wgfGt/ l:ylt

-?= s/f]8df_

P3f/ dlxgf jflif {s P3f/ dlxgf jflif {s P3f/ dlxgf 2072/73 2073/74c

s= rfn' vftf 9528.5 10832.0 13008.1 14041.8 -172.2 36.5 -

lgof{t, Pkm=cf]=aL= 8953.6 9827.6 6660.1 7486.6 7703.3 -25.6 15.7

t]n 0.0 0.0 0.0 0.0 0.0

cGo 8953.6 9827.6 6660.1 7486.6 7703.3 -25.6 15.7

cfoft, Pkm=cf]=aL= -67892.1 -76177.3 -67043.3 -75648.8 -88656.0 -1.3 32.2

t]n -10123.2 -11204.5 -5898.8 -6872.4 -11237.7 -41.7 90.5

cGo -57768.9 -64972.8 -61144.5 -68776.3 -77418.3 5.8 26.6

Jofkf/ ;Gt 'ng -58938.5 -66349.7 -60383.3 -68162.2 -80952.6 2.5 34.1

v'b ;]jf cfo 2431.7 2761.8 945.5 984.9 600.8 -61.1 -36.5

;]jf cfo 13446.1 14928.8 12581.7 13847.2 14603.4 -6.4 16.1

ofqf 5004.8 5342.9 3892.6 4176.5 5520.5 -22.2 41.8

cGoq gk/]sf] ;/sf/L cfo 2794.8 3248.1 3431.0 3833.1 2281.9 22.8 -33.5

cGo 5646.5 6337.9 5258.1 5837.6 6801.0 -6.9 29.3

;]jf e'QmfgL -11014.4 -12167.1 -11636.2 -12862.3 -14002.5 5.6 20.3

oftfoft -4076.3 -4399.6 -3996.2 -4403.0 -4137.4 -2.0 3.5

ofqf -4846.6 -5319.0 -5066.2 -5641.8 -7293.1 4.5 44.0

h;df lzIff dfq -1568.2 -1706.5 -1764.2 -2013.9 -3119.8 12.5 76.8

;/sf/L vr{ -195.0 -197.5 -206.9 -210.0 -107.4 6.1 -48.1

cGo -1896.6 -2251.0 -2366.9 -2607.4 -2464.7 24.8 4.1

Jofkf/ tyf ;]jf If]qsf] ;Gt'ng -56506.8 -63587.9 -59437.8 -67177.3 -80351.8 5.2 35.2

v'b cfo 2902.1 3424.3 2916.0 3400.4 2615.7 0.5 -10.3

cfo k|fKtL 3707.6 4283.2 3730.6 4308.5 4649.7 0.6 24.6

cfo e'QmfgL -805.4 -858.9 -814.6 -908.1 -2034.0 1.1 149.7

Jofkf/, ;]jf tyf cfo ;Gt'ng -53604.6 -60163.7 -56521.8 -63776.8 -77736.1 5.4 37.5

v'b 6«fG;km/ 63133.2 70995.7 69529.9 77818.7 77563.9 10.1 11.6

6«fG;km/ cfo 63358.6 71252.2 69869.0 78199.0 77912.1 10.3 11.5

cg'bfg 4216.5 5285.5 5781.1 7041.2 10338.8 37.1 78.8

lghL If]qsf] ljk|]if0f 55174.2 61727.9 59895.0 66506.4 63342.0 8.6 5.8

k]G;g 3967.8 4238.8 4192.8 4651.4 4231.4 5.7 0.9

cGo 0.0 0.0 0.0 0.0 0.0

6«fG;km/ e'QmfgL -225.4 -256.6 -339.0 -380.3 -348.3 50.4 2.7

v= k "FhL vftf -k "FhL 6 «fG;km/ _ 1189.1 1481.1 1225.2 1698.7 1223.5 3.0 -0.1

hDdf -s±v_ 10717.6 12313.1 14233.4 15740.6 1051.2 32.8 -92.6

u= ljQLo vftf -;d"x ª afx]s_ 1619.5 1802.4 1329.8 2963.8 2059.3 -17.9 54.9

k|ToIf j}b]lzs nufgL cfk|jfx 370.1 438.3 479.9 592.1 1227.0 29.7 155.7

kf]6{kmf]lnof] nufgL 0.0 0.0 0.0 0.0 0.0

cGo nufgL ;DklQ -3099.8 -3458.5 -2761.1 -3093.6 -3698.2 -10.9 33.9

Jofkfl/s ;fv -193.3 -223.4 -3.6 -33.9 -145.9 -98.1 3971.6

cGo -2906.5 -3235.0 -2757.5 -3059.7 -3552.4 -5.1 28.8

cGo nufgL bfloTj 4349.1 4822.6 3611.0 5465.4 4530.5 -17.0 25.5

Jofkfl/s ;fv 2181.6 2291.2 1418.0 1639.7 1984.5 -35.0 39.9

C0f 776.7 1216.0 1299.4 2734.2 4319.8 67.3 232.4

;/sf/ 781.0 1222.3 1161.5 2597.9 3184.4 48.7 174.2

C0f k|fKtL 2418.0 2926.4 2751.5 4377.4 4736.9 13.8 72.2

;fFjf e'QmfgL -1637.0 -1704.2 -1590.1 -1779.5 -1552.5 -2.9 -2.4

cGo If]q -4.3 -6.2 137.9 136.3 1135.4 -3293.0 723.2

s/]G;L tyf l8kf]lh6 1491.6 1431.9 1245.0 1498.2 -1772.6 -16.5 -242.4

g]kfn /fi6« a}+s 5.5 -2.0 -0.6 -0.6 21.7 -110.1 -3975.0

jfl0fHo a}+s 1486.0 1433.9 1245.6 1498.8 -1794.3 -16.2 -244.1

cGo bfloTj -100.7 -116.6 -351.4 -406.8 -1.2 249.0 -99.7

hDdf -s±v±u_ 12337.1 14115.5 15563.1 18704.4 3110.6 26.1 -80.0

3= ljljw k "FhL tyf e'nr's 1874.8 1820.0 2797.3 1689.1 2543.3 49.2 -9.1

hDdf -s±v±u±3_ 14211.9 15935.5 18360.4 20393.5 5653.9 29.2 -69.2

ª= l/he{ tyf ;DalGwt lzif{s -14211.9 -15935.5 -18360.4 -20393.5 -5653.9 29.2 -69.2

l/he{ ;DklQ -14111.5 -15819.2 -18360.4 -20393.5 -5542.1 30.1 -69.8

g]kfn /fi6« a}+s -11493.5 -13035.3 -15233.1 -17288.7 -5269.8 32.5 -65.4

jfl0fHo a}+s -2618.0 -2783.9 -3127.3 -3104.8 -272.3 19.5 -91.3

cfO{=Pd=Pkm= shf{ pkof]u -100.4 -116.3 0.0 0.0 -111.7 - -

v'b j}b ]lzs ;DklQdf kl/jt {g -–j[l4 _ -12720.3 -14503.6 -17115.4 -18895.3 -7426.4 34.6 -56.6

c – ckl/is[t

ljj/0f

2071/72 2072/73 2073/74c k |ltzt kl/jt {g

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df}lb|s gLlt @)&$÷&% 45

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a}+lsË If]q;Fu /x]sf] s'n ljb]zL ljlgdo ;l~rlt

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c;f/ h ]7 c;f/ h ]7

c

@)&@ @)&# @)&# @)&$ @)&@÷@)&# @)&#÷@)&$

s_ g]kfn / fi6 « a }+s -!±@_ 72668.4 89923.3 91763.1 94433.6 23.7 2.9

!= ;'g, P;=l8=cf/=, cfOPdPkmdf /x]sf] l/hj{ 2362.3 2991.7 3062.0 2921.2 26.6 -4.6

@= ljb]zL ljlgdo ;l~rlt 70306.1 86931.6 88701.1 91512.4 23.6 3.2

kl/jTo{ 51745.7 65257.4 67245.8 68190.6 26.1 1.4

ckl/jTo{ 18560.4 21674.2 21455.3 23321.8 16.8 8.7

12099.5 15242.4 15220.0 15513.5 26.0 1.9

kl/jTo{ 11484.3 14498.0 14400.6 14628.4 26.2 1.6

ckl/jTo{ 615.2 744.4 819.4 885.0 21.0 8.0

u_ s'n ljb ]zL ljlgdo ;l~rlt 82405.6 102174.0 103921.1 107025.9 24.0 3.0

kl/jTo{ 63230.0 79755.4 81646.4 82819.0 26.1 1.4

s'n ;l~rltdf c+z -k|ltztdf_ 76.7 78.1 78.6 77.4

ckl/jTo{ 19175.6 22418.6 22274.7 24206.9 16.9 8.7

s'n ;l~rltdf c+z -k|ltztdf_ 23.3 21.9 21.4 22.6

84767.9 105165.7 106983.1 109947.0 24.1 2.8

cfoft Ifdtf -dlxgfdf_

s'n ljb]zL ljlgdo ;l~rlt

j:t' 13.0 16.8 16.5 13.3

j:t' tyf ;]jf 11.2 14.3 14.1 11.5

j:t' 13.4 17.3 17.0 13.6

j:t' tyf ;]jf 11.5 14.7 14.5 11.8

10039.2 11191.4 11380.9 9481.8 11.5 -16.7

74728.7 93974.2 95602.2 100465.2 25.8 5.1

-14806.8 -19245.5 -20873.5 -4863.0

303.2 2130.1 1978.1 -2563.4

-14503.6 -17115.4 -18895.3 -7426.4

101.14 107.08 106.73 102.77

c – cg'dfg

** v'b j}b]lzs ;DklQsf] kl/jt{g c;f/ d;fGtsf] tYofÍnfO{ cfwf/ dfgL lnOPsf] / -–_ lrGxn] j[l4 ePsf] hgfp5 .

k |ltzt kl/jt {g

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v_ a }+s tyf ljQLo ;+:yf*

r_ v'b j}b]lzs ;DklQ -3-ª_

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3_ s'n a }b ]lzs ;DklQ -s±v_

s'n a}b]lzs ;DklQ

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5_ v'b j}b]lzs ;DklQdf kl/jt{g -ljlgdo d"Nof+sg ;dfof]hg k"j{_**

h_ ljb]zL ljlgdo d"Nof+sg --3f6f_

`_ v'b j ]b ]lzs ;DklQdf kl/jt{g --j [l4_ -5+h_***

d;fGtsf] vl/b b/ -k|lt cd]l/sL 8n/_M

*** ljb]zL ljlgdo d"Nof+sg gfkmf÷3f6f ;dfof]hg kZrft .

* g]kfn /fi6« a}+saf6 O{hfhtk|fKt æsÆ, ævÆ / æuÆ ju{sf a}+s tyf ljQLo ;+:yfx?


tflnsf !*

ljb]zL d'b|f vl/b÷laqmL

-/sd s/f]8df_

cd]l/sL 8n/

s/ f]8df?= s/ f]8df

cd]l/sL 8n/

s/ f]8df?= s/ f]8df

cd]l/sL 8n/

s/ f]8df?= s/ f]8df

cd]l/sL 8n/

s/ f]8df?= s/ f]8df

cd]l/sL 8n/

s/ f]8df?= s/ f]8df

cd]l/sL 8n/

s/ f]8df?= s/ f]8df ef? Vl/b

cd]l/sL 8n/

laqmLef? Vl/b

cd]l/sL 8n/

laqmL

;fpg 33.3 3,403.9 - - 33.3 3,403.9 22.1 2,362.9 - - 22.1 2,362.9 2,050.2 32.0 1,743.7 26.0

ebf} 37.7 3,988.7 - - 37.7 3,988.7 31.7 3,387.4 - - 31.7 3,387.4 1,457.8 22.0 2,539.9 38.0

c;f]h 41.7 4,353.5 - - 41.7 4,353.5 38.8 4,143.2 - - 38.8 4,143.2 392.0 6.0 1,732.8 26.0

sflQs 35.1 3,681.7 - - 35.1 3,681.7 36.4 3,893.7 - - 36.4 3,893.7 1,049.5 16.0 2,671.6 40.0

d+l;/ 40.0 4,255.6 - - 40.0 4,255.6 34.8 3,789.4 - - 34.8 3,789.4 1,997.7 30.0 1,771.4 26.0

k'; 35.0 3,730.2 - - 35.0 3,730.2 40.1 4,358.1 - - 40.1 4,358.1 1,864.5 28.0 2,851.7 42.0

df3 31.8 3,448.7 - - 31.8 3,448.7 29.3 3,177.1 - - 29.3 3,177.1 2,438.0 38.0 2,576.6 38.0

kmfu'g 34.6 3,771.2 - - 34.6 3,771.2 36.4 3,890.2 - - 36.4 3,890.2 1,773.2 26.0 2,408.2 36.0

r}t 40.7 4,332.8 - - 40.7 4,332.8 36.2 3,758.0 - - 36.2 3,758.0 3,335.7 50.0 3,258.5 50.0

a}zfv 41.7 4,258.4 - - 41.7 4,258.4 32.1 3,303.6 - - 32.1 3,303.6 2,129.0 32.0 1,031.5 16.0

h]7 29.5 3,165.4 - - 29.5 3,165.4 36.6 3,769.4 - - 36.6 3,769.4 2,147.1 32.0 2,189.6 34.0

c;f/ 44.0 4,745.0 44.0 4,745.0 23.8* 2457.3* 23.8* 2457.3* 1,889.6 28.0 1937.3* 30.0* 444.9 47,135.0 - - 444.9 47,135.0 398.2* 42290.2* - - 398.2* 42290.2* 22,524.4 340.0 26712.7* 402.0*

* c;f/ @@ ut] ;Dd .

kl/jTo{ ljb ]zL d'b |f vl/b÷ laqmL

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v'b t/ntf k |jfx÷k |zf]rg

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