PAN NO: 604010894 Binod Phuyal & Associatesjanasachetan.org.np/wp-content/uploads/2018/08/... · Buddhanagar, Kathmandu, Nepal, Email Id: [email protected] CA Binod Phuyal Mob

Buddhanagar, Kathmandu, Nepal, Email Id: [email protected]

CA Binod Phuyal Mob No. 9851246144

PAN NO: 604010894

Binod Phuyal & Associates Chartered Accountants

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hg;r]tg art tyf C0f ;xsf/L ;+:yf lnld6]8sf

z]o/wgL ;b:o dxfg'efjx? ;dIf :jtGq n]vfk/LIfssf] k|ltj]bg

!= xfdLn] o;} ;fy ;+nUg >L hg;r]tg art tyf C0f ;xsf/L ;+:yf lnld6]8, a}t]Zj/ ufFpkflnsf )%

,bf]nvf sf] #@ cfiff9 @)&% sf] jf;nft / ;f]xL ldltdf ;dfKt cfly{s jif{sf] gfkmf gf]S;fg

lx;fj tyf gub k|jfx ljj/0fsf] n]vfk/LIf0f ;DkGg u/]sf 5f}+ .

cfly{s ljj/0fx?k|lt Joj:yfkgsf] lhDd]jf/L

@= g]kfn n]vfdfg cg'?k oyfy{ / plrt lrq0f ug]{ ljlQo ljj/0fx? tof/ Pj+ k|:t't ug]{ lhDd]jf/L

Joj:yfkgdf /x]sf] 5 . oL lhDd]jf/L cGtu{t rfx] hfn;fhL jf uNtLaf6 xf];, ;f/e't lsl;dn]

q'l6 /lxt, ljQLo ljj/0f tof/ ug]{, cfGtl/s lgoGq0f k|0fnLsf] th'{df, sfof{Gjog / ;+rfng ug]{

sfo{, n]vf gLltx?sf] 5gf]6 tyf nfu' ug]{ Pj+ kl/l:ylt cg';f/ n]vf ;DalGw dxTjk"0f{ cg'dfg ug]{

kb{5g\ .

n]vfk/LIfssf] lhDd]jf/L

#= ;+:yfsf] Joj:yfkgn] tof/ u/]sf] tL ljQLo ljj/0fx? pk/ n]vf k/LIf0fsf] cfwf/df cfˆgf] ] dGtJo

hf/L ug'{ xfd|f] pQ/bfloTj xf] .

$= xfdLn] g]kfn n]vfk/LIf0f dfgx? (Nepal Standards on Auditing) tyf k|rlnt l;4fGtsf] cfwf/df

n]vfkl/If0f ;DkGg u/]sf 5f} . oL dfgn] xfdLnfO{ Jofj;flos g}ltstfsf] kfngf ug]{ tyf ljQLo

ljj/0fx? ;f/e"t ?kdf q'l6 /lxt ePsf] af/]df dgfl;a cfZjf;g k|fKt ug{ xfdLnfO{

n]vfk/LIf0fsf] of]hgf agfO{ tbcg';f/ n]vfk/LIf0f ;DkGg ug{ clgjfo{ u/fpFb5g\ . n]vfk/LIf0f

cGtu{t ljlQo ljj/0fdf pNn]lvt /sd / v'nf;nfO{ k'li6 ug]{ k|df0f k|fKt ug]{ ;DalGw ;Dkfbg

sfo{ljlw ;+nUg x'G5 . o;/L 5gf}6 ul/Psf] sfo{ljlw rfx] hfn;fhL jf uNtLaf6 xf];, ;f/e"t

?kdf q'l6o'Qm k|:t'ltx'g ;Sg] hf]lvdsf] n]vfhf]vf ;lxt xfd|f] Jofj;flos lg0f{odf cfwfl/t 5 .

To;/L hf]lvdsf] n]vfhf]vf ug]{ qmddf, xfdLn] ;+:yfsf] cfGtl/s lgoGq0f pk/ g} /fo JoQm ug]{

p2]Zon] geO{, kl/l:ylt cg';f/ xfd|f] n]vfk/LIf0f sfo{ljlw tof/ ubf{, ;+:yfn] ljlQo ljj/0f tof/

Pj+ k|:t'lt ug]{ qmddf cjnDjg u/]sf cfGtl/s lgoGq0f k|0ffnLsf] ljZn]if0f u/]sf] 5f} . ljQLo

ljj/0fx?df pNn]lvt /sd / v'n:t ul/Psf] cGo ljj/0fx?nfO{ k'i6\ofO{ ug{] k|df0fsf] gd'gf

kl/If0f (Test Check) ;d]t n]vfk/LIf0fdf ;dfj]z x'G5 . ;+:yfn] cjnDag u/]sf] n]vf l;4fGt,

Joj:yfkgn] u/]sf dxTjk"0f{ cg'dfg Pj+ ljlQo ljj/0f k|:t'ltsf] ;du| l:yltsf] d"Nof+sg klg

n]vfk/LIf0fdf ;dfj]z x'G5 . xfd|f] n]vfk/LIf0fn] xfd|f] dGtAonfO{ kof{Kt cfwf/ k|bfg ug]{ s'/fdf

xfdL ljZj:t 5f}+ .

%= pk/f]Qm cfwf/df n]vfk/LIf0f u/L lgDgfg';f/sf] k|ltj]bg k]; u/]sf 5f} M

%=! xfdLn] n]vfk/LIf0fsf] qmddf cfjZos 7fg]sf hfgsf/L tyf :ki6Ls/0f oyflz3| tyf

;Gtf]ifhgs ?kdf kfof}+ .

%=@ jf;nft, gfkmf gf]S;fg lx;fj tyf gub k|jfx ljj/0f ;xsf/L P]g lgodfjnL adf]lhd

tof/ ePsf 5g\ . ljlQo ljj/0fx? ;+:yfn] /fv]sf] lx;fj lstfj;Fu b'?it 5g\ .

%=# ;+:yfsf] >]:tf tyf lx;fj lstfj k|rlnt sfg"g Pj+ ;xsf/L P]g lgodfjnL cg';f/

7Ls;Fu /flvPsf] 5 .

%=$ xfd|f] /fodf ;+:yfaf6 k|fKt ljj/0fx? n]vf k/LIf0fsf lgldQ kof{Kt 5g\ .

%=% xfd|f] /fodf xfdLnfO{ k|fKt hfgsf/L tyf :ki6Ls/0f cg';f/ ;+:yfsf] lx;fj lstfjsf

k/LIf0faf6 ;~rfns ;ldlt jf ;f] sf] s'g} ;b:o jf s'g} sd{rf/Ln] sfg"g lj?4 sfd sfh

jf j]lx;fj u/]sf] jf ;+:yfnfO{ xfgL gf]S;fgL u/]sf], u/fOPsf] jf ;+:yfsf] tyf

lgIf]kstf{x?sf] lxt / ;+/If0f gx'g] sfd u/]sf] hfgsf/Ldf cfPg .

%=^ ;+:yfn] :yL/ ;DklQsf] x|f; s6\6L cfos/ P]gn] tf]s]sf] b/ cg';f/ x|f; s6\6L u/]sf]df

g]kfn n]vfdfg )^ cg';f/ ;DklQsf] cfo' cg';f/ ug'{kg]{ df gePsf] kfOof] .

%=& ?= !) nfv eGbf dflysf] s'n kl/of]hgf nfut lgwf{/0f ubf{ ;+:yfut d"Nof+sgstf{x?af6

d"Nof+sg ug'{ kg]{df To;f] gu/]sf] kfOof] .

%=* ;b:ox?nfO{ 3/hUuf v/Lbug{ C0f lbg' kg]{ ePdf s"n d"Nosf] a9Ldf $) k|ltzt dfq

nufgL ug{ ;lsg]df $) k|ltzteGbf a9L nufgL EfPsf] kfOof] .

%=( ljleGg gfdsf] lgIf]kdf lbOg] Aofh b/ / ljleGg shf{df lnOg] Aofh b/sf] cGt/ #

k|ltzt eGbf a9L x'g'gx'g]df lgIf]kdf lbOg] Jofh b/ sf] cGt/ # k|ltzt eGbf a9L /x]sf]

kfOof] .

^= dfly a'bf g+= % sf] -%=^_ b]lv -%=(_ / n]vf ;DalGw l6Kk0fLx?sf] a'bf g+= #, !) / !! df n]lvPsf

s'/fx? tyf To;af6 ljlQo ljj/0fx?df kg]{ c;/ afx]s xfd|f] /fodf, ;+nUg ljlQo ljj/0fx?

n]vf;Fu ;DalGwt l6Kk0fLx?sf ;fy cWog ubf{, #@ cfiff9 @)&% sf] cfly{s l:ylt tyf ;f]xL

ldltdf ;dfKt ePsf] cf=j=sf] ;+rfng glthf / gub k|jfxsf] ;xL lrq0f u/]sf] 5 / oL ljj/0fx?

;xsf/L P]g lgodfjnL cg';f/ 7Ls;Fu tof/ ul/Psf 5g\ .

ldlt M @)&$.)$.!$

:yfg M sf7df08f}, g]kfn

l;P= ljgf]b km'ofn

k|f]kfO6/

ljgf]b km'ofn P08 Pzf];Lo6\;

rf6{8{ Psfp06]06;\

ljj/)f cg";'rL o; aif{sf] -?=_ ut aif{sf] -?=_

k'+hL tyf bfloTj

z]o/ k'+hL 90,622,900.00 72,710,100.00 C)f gf]S;fgL sf]if Aoj:yf 18,454,727.76 16,365,275.76 hu]*f sf]]if 1 76,464,638.83 54,477,795.47 cGo sf]ifx? 2 44,458,654.87 31,177,671.92 artx? 3 771,072,607.79 646,930,373.98 afx\o C)f 7 76,288,252.22 64,320,272.00 e"QmfgL lbg"kg]{ lx;fj 4 3,008,508.91 17,091,644.96

hDdf 1,080,370,290.37 903,073,134.09 ;DklQ

gub df}Hbft -Joj:yfkg af^ k|dfl)ft_ 8,828,617.00 986,916.54 a}+s df}Hbft 5 120,965,567.67 117,942,183.23 C)f nufgL lx;fj 6 888,004,514.82 708,417,970.41 kfpg" kg]{ lx;fa 8 6,840,245.76 18,399,946.03 nufgL lx;fa 9 24,459,510.04 29,660,379.99 l:y/ ;DklQ 10 30,241,967.57 27,079,111.54 cGo ;DklQ 315,058.34 401,235.00 d;nGb df}Hbft 714,809.17 185,391.35

hDdf 1,080,370,290.37 903,073,134.09

1 b]lv 17 ;Ddsf cg";'lrx? ljlQo ljj/)fsf cleGg c+u x"gM

k|d'v n]vf gLltx? 17.1n]vf l^Kk)fLx? 17.2

ldltM @)&%÷$÷!$

[

hg;r]tg jrt tyf C)f ;xsf/L ;+:yf ln=

a}t]Zj/–%, d}gfkf]v/L, bf]nvf

2075 cfiff( d;fGtsf] -h"nfO{ 16, 2018_

l:ylt ljj/)f kq -jf;nft_

lagf]b km'ofn P08 P;f]l;P6\;

rf6{8 PsfpG6]G6\;

aGbgf l3ld/]

-;=clws[t– n]vf_

x]dGt rFf}nfufFO

-pkfWoIf_

gj/fh bxfn

-sf=d' k|d'v sfo{sf/L

clws[t_

ldg k|;fb bxfn

-;lrj_

xfd|f] cfhsf] ldltdf ;+nUg k|ltj]bg cg';f/

l;=P lagf]b km'ofn

eLdk|;fb bxfn

-cWoIf_

gf/fo0f k|;fb bxfn

-;=;lrj_

sdn axfb'/

bxfn

-sf]iffWoIf_

laa/)f cg";'rL o; aif{sf] -?=_ ut aif{sf] -?=_

Aofh cfDbfgL 11 116,934,455.20 87,301,513.65 artdf Jofh vr{ 12 63,834,922.01 45,923,726.18 afXo C)fdf Aofh vr{ 10,632,834.09 5,228,177.84 v"b Aofh cfDbfgL 42,466,699.10 36,149,609.63 a}+s Aofh cfDbfgL 6,845,551.44 4,380,935.74 cGo cfDbfgL 13 14,158,773.42 10,490,082.14 s"n ;~rfng cfDbfgL 63,471,023.96 51,020,627.51 sd{rf/L vr{ 14 10,113,032.70 8,439,671.82 sfof{no ;~rfng vr{ 15 8,458,097.22 8,839,835.71 s"n ;~rfng vr{ 18,571,129.92 17,279,507.53 C)f gf]S;fgL sf]if Aoj:yf cl#sf] d"gfkmf 44,899,894.04 33,741,119.98 C)f gf]S;fgL sf]if Aoj:yf 16 2,089,452.00 922,697.40 Xf; s§L cl#sf] ;~rfng d"gfkmf 42,810,442.04 32,818,422.58 Xf; s§L 2,632,148.66 1,725,935.00 ;~rfng d"gfkmf 40,178,293.38 31,092,487.58 ut jif{sf] gf]S;fg ;dfof]hg - - cfos/ Aoj:yf cl#sf] d"gfkmf 40,178,293.38 31,092,487.58 cfos/ Aoj:yf -0%_ - - v"b d"gfkmf 40,178,293.38 31,092,487.58 v"b d"gfkmfsf] af+*kmf+*:

hu]*f sf]if 25Ü 10,044,573.35 7,773,121.90

cGo sf]if 75Ü 30,133,720.04 23,319,365.69

1 b]lv 17 ;Ddsf cg";'lrx? ljlQo ljj/)fsf cleGg c+u x"gM

k|d'v n]vf gLltx? 17.1n]vf l^Kk)fLx? 17.2

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rf6{8 PsfpG6]G6\;




2074 >fj)f 1 b]lv 2075 cfiff( d;fGt -h"nfO{ 16, 2018_ ;Ddsf]

cfo laj/)f -;+rfng glthf_

aGbgf l3ld/]

-;= clws[t– n]vf_

x]dGt rFf}nfufFO

-pkfWoIf_

gj/fh bxfn

-sf=d='k|d'v sfo{sf/L clws[t_

ldg k|;fb bxfn

-;lrj_

sdn axfb'/ bxfn

-sf]iffWoIf_

eLdk|;fb bxfn

-cWoIf_

gf/fo0f k|;fb bxfn

-;=;lrj_

xfd|f] cfhsf] ldltdf ;+nUg

k|ltj]bg cg';f/

l;=P lagf]b km'ofn

laa/)f

s_ sf/f]jf/ ;~rfngaf^ gub k|jfx -1+2_ 44,899,894.04 33,741,119.98 1= gub k|fKtL 140,570,928.72 103,898,466.53 1=1 Aofh cfDbfgL 116,934,455.20 87,301,513.65 1=2 a}+s Aofh cfDbfgL 6,845,551.44 4,380,935.74 1=3 cGo cfDbfgL 14,158,773.42 10,490,082.14

hf]*: Xf; s§L 2,632,148.66 1,725,935.00 2= gub e'QmfgL (95,671,034.68) (70,157,346.55) 2=1 Aofh vr{ (74,467,756.10) (51,151,904.02) 2=2 sd{rf/L vr{ (10,113,032.70) (8,439,671.82) 2=3 sfof{no ;~rfng vr{ (11,090,245.88) (10,565,770.71) v_ nufgL sf/f]jf/af^ gub k|jfx (169,064,220.04) (149,753,969.96) 1= C)f nufgLdf sdL÷-a[l$_ (179,586,544.41) (123,269,680.85) 2= nufgLdf sdL÷-a[l$_ 5,200,869.95 (6,040,103.10) 3= :yL/ ;DklQdf sdL÷-a[l$_ (5,795,004.69) (5,759,938.12) 4= cGo ;DklQdf sdL÷-a[l$_ (443,241.16) 504,524.75 5= kfpg'kg]{ lx;fjdf sdL÷-a[l$_ 11,559,700.27 (15,188,772.64) u_ ljlQo sf/f]jf/af^ gub k|jfx 135,029,410.90 150,625,682.28 1= art tyf lgIf]k bfloTjdf a[l$÷-sdL_ 124,142,233.81 76,469,402.07 2= z]o/ k'+hLdf a[l$÷-sdL_ 17,912,800.00 15,090,700.00 3= C)f ;fk^Ldf a[l$÷-sdL_ 11,967,980.22 51,820,272.00 4= sf]]ifdf a[l$÷-sdL_ (4,910,467.08) (7,653,226.05) 5= e'QmfgL lbg'kg]{ bfloTjdf a[l$÷-sdL_ (14,083,136.05) 14,898,534.26

10,865,084.90 34,612,832.30 118,929,099.77 84,316,267.47 129,794,184.67 118,929,099.77

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gub tyf a}+sdf /x]sf] z'? Dff}Hbft

gub tyf a}sdf /x]sf] clGtd Dff}Hbft



2074 >fj)f 1 b]lv 2075 cfiff( d;fGt -h"nfO{ 16, 2018_ ;Ddsf]

o; aif{sf] -?=_ ut aif{sf] -?=_

o; jif{sf] ;Dk")f{ ultljlwaf^ gub k|jfx -s+v+u_

gub k|jfx ljj/)f


rf6{8 PsfpG6]G6\;

aGbgf l3ld/]

-;= clws[t– n]vf_

x]dGt rFf}nfufFO

-pkfWoIf_

gj/fh bxfn

-sf=d'=k|d'v sfo{sf/L

ldg k|;fb bxfn

-;lrj_

sdn axfb'/ bxfn

-sf]iffWoIf_

eLdk|;fb bxfn

-cWoIf_

gf/fo0f k|;fb bxfn

-;=;lrj_


k|ltj]bg cg';f/

l;=P lagf]b km'ofn

ljj/)f z]o/ nfef+zsf] ljt/)f sf]if cfDbfgL -vr{_ ;+lIfKt

gfkmf÷gf]S;fg hDdf

2073÷03÷31 sf] ljj/)f 57,619,400.00 (5,848,326.11) 9,402,637.32 58,661,894.94 119,835,606.15 2073÷04÷01 sf] ljj/)f 57,619,400.00 (5,848,326.11) 9,402,637.32 58,661,894.94 119,835,606.15 hf/L z]o/ k'hL 15,090,700.00 15,090,700.00 rfn" jif{sf] gfkmf÷gf]S;fg (6,526,750.13) (952,260.24) 31,092,487.58 23,613,477.21 2074÷03÷31 sf] ljj/)f 72,710,100.00 (12,375,076.24) 8,450,377.08 89,754,382.52 158,539,783.36 2074÷04÷01 sf] ljj/)f 72,710,100.00 89,754,382.52 158,539,783.36 hf/L z]o/ k'hL 17,912,800.00 17,912,800.00 rfn" jif{sf] gfkmf÷gf]S;fg (9,377,727.74) 4,293,044.64 40,178,293.38 35,093,610.28 2075÷03÷32 sf] ljj/)f 90,622,900.00 (28,279,554.11) 11,791,161.48 129,932,675.90 211,546,193.69

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rf6{8 PsfpG6]G6\;



OlSjl^df ePsf] kl/jt{gsf] ljj/)f


aGbgf l3ld/]

-;= clws[t– n]vf_

x]dGt rFf}nfufFO

-pkfWoIf_

gj/fh bxfn

-sf=d'=k|d'v sfo{sf/L

clws[t_

ldg k|;fb bxfn

-;lrj_

sdn axfb'/ bxfn

-sf]iffWoIf_

eLdk|;fb bxfn

-cWoIf_

gf/fo0f k|;fb bxfn

-;=;lrj_


k|ltj]bg cg';f/

l;=P lagf]b km'ofn

hu]*fsf]if cg';"rL 1

qm=;= laj/)f k|ltzt-%_ ut jif{sf] -?=_o; jif{sf] yk -

?=_o; jif{sf] vr{-?=_ hDdf af¤sL-?=_

1 ut jif{ ;Ddsf] hu]*f sf]if - 54,313,395.47 11,942,270.01 66,255,665.482 k"+lhut cg'bfg-CMF_ - 134,400.00 0.00 134,400.00

3e"sDk lkl*t ;+:yfut cg'bfg

g]km\:s'g 30,000.00 0.00 30,000.004 o; jif{sf] gfkmfaf^ 25 0.00 10,044,573.35 10,044,573.35

hDdf 54,477,795.47 21,986,843.36 76,464,638.83

cGosf]ifx? cg';"rL 2

qm=;= laj/)fk|ltzt-%_ o;

jif{ut jif{sf] -?=_

o; jif{sf] yk

-?=_

o; jif{sf]

vr{÷;+:yfut k'hL

sf]ifdf ;f/]sf]-?=_

hDdf af¤sL-?=_

1 z]o/ nfef+; sf]if 40% 9,560,939.93 12,068,065.75 9,575,517.67 12,053,488.012 ;+/lIft k'+hL lkmtf{ sf]if 5% 1,311,641.46 1,506,686.00 1,311,641.46 1,506,686.003 sd{rf/L jf]g; sf]if 5% 1,399,161.94 1,506,686.00 1,399,161.94 1,506,686.004 ;+:yf ljsf; sf]if 33% 13,522,317.78 9,944,127.61 23,466,445.395 ;b:o lzIff sf]if 3.5% 1,165,968.28 1,054,680.20 1,165,968.28 1,054,680.206 #f^fk"lt{ sf]if 10% 1,748,660.99 3,013,372.00 1,748,660.99 3,013,372.007 ;fdflhs ;"/Iff sf]if 2.5% 627,167.08 753,343.00 627,167.08 753,343.008 :jfYo pkrf/ sf]if 1.0% 662,965.41 301,337.20 662,965.41 301,337.209 sd{rf/L k]G;gsf]if - 1,178,849.05 706,000.00 1,082,232.00 802,617.05

hDdf 100% 31,177,671.92 30,854,297.78 17,573,314.83 44,458,654.87




gfkmfsf] jf*kmf*

hu]*f sf]if

cg';"rL 10

kf}if d;fGt ;Dd r}q d;fGt ;Dd cfiff9 d;fGt ;Dd

;d"x 'A'

:yL/ ;DklQ hUuf - 4,868,490.00 4,868,490.00 - 4,868,490.00 :yL/ ;DklQ ejg 5% 15,959,284.04 1,104,292.63 17,063,576.67 315,683.66 16,747,893.01

hDdf 20,827,774.04 - 1,104,292.63 - 21,932,066.67 315,683.66 21,616,383.01

;d"x 'B'

kmlg{r/ 25% 1,577,207.89 64,935.00 337,363.50 1,979,506.39 467,544.00 1,511,962.39 sfof{no pks/)f 25% 4,096,537.37 520,506.88 88,000.00 142,106.68 4,847,150.93 1,243,454.00 3,603,696.93

hDdf 5,673,745.26 585,441.88 88,000.00 479,470.18 6,826,657.32 1,710,998.00 5,115,659.32 ;d"x 'C'

df]]^/;fOsn 20% 263,952.23 - - - 263,952.23 55,350.00 208,602.23 ufl* 20% - - 3,537,800.00 - 3,537,800.00 471,707.00 3,066,093.00

hDdf 263,952.23 - 3,537,800.00 - 3,801,752.23 527,057.00 3,274,695.23 ;d"x 'E'

;km\^j]o/ 297,640.00 297,640.00 74,410.00 223,230.00 j]e;fO{^ 16,000.00 16,000.00 4,000.00 12,000.00

hDdf 313,640.00 - - - 313,640.00 78,410.00 235,230.00 s"n hDdf 27,079,111.54 585,441.88 4,730,092.63 479,470.18 32,874,116.23 2,632,148.66 30,241,967.57

ldltM @)&%÷$÷!$

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hg;r]tg jrt tyf C0f ;xsf/L ;+:yf ln=


2075 cfiff( d;fGtsf] l:y/ ;Dklt tyf x|f; sl§ laa/)f

;dfgsf] laa/)f Xf;

b/ z"? d"No

o; jif{sf] yk

hDdf d'No Xf; vr{ af+sL d"No


k|ltj]bg cg';f/

l;=P lagf]b km'ofn

art lx;fax? cg";'rL 3

ljj/0f o; aif{sf] ut aif{sf]

dfl;s lgoldt jrt 322,410,484.57 273,973,046.58

;fwf/0f PlR5s jrt 117,892,311.15 135,499,744.06

;d[l4 jrt 66,738,674.04 73,380,203.98

ljz]if P]lR5s jrt 56,159,727.32 43,416,721.56

cfjlws jrt ! jif{ 1,044,522.41 6,555,850.00

jfn jrt 38,552,225.57 29,851,983.36

b}lgs jrt 17,412,748.28 14,783,368.29

;b:o ;'/Iff jrt 9,681,868.83 13,440,953.88

cfjlws jrt # jif]{ 12,041,562.00 10,710,640.00

sd{rf/L ;~rosf]if jrt 3,845,383.88 4,114,796.95

cfjlws jrt @ jif]{ 251,000.00 301,500.00

z]o/ nfef+z jrt 897,241.39 732,960.37

ljz]if ;d[l4 jrt 3,095,735.07 1,914,471.33

rf8jf8 art 149,918.13 85,427.35

;'/Iff jrt -P;=s]=la=la=Pn_ 123,010.80 115,754.46

v'q's] jrt 741,239.34 316,713.53

uxgf jrt 74,166.23 65,289.82

!)) lbg] cfjlws art - 220,000.00

ljz]if cfjlws art 83,599,020.72 37,450,948.46

:df6{ cfjlws art 36,282,753.29 -

;d'x jrt 79,014.77 -

hDdf 771,072,607.79 646,930,373.98




e"QmfgL lbg" kg]{ lx;fj cg';"rL 4

ljj/0f o; aif{sf] ut aif{sf]

3/ef8f s/ 1,705.22 3,641.60

tnj s/ 71,832.00 8,540.50

e'QmfgL lbg'kg]{ 849,633.88 749,459.00

c6f]df]afO{n kf6L{ 159,000.00 -

artdf Aofh s/ 623,924.11 221,531.14

n]vf kl/If0f s/ 996.00

e'QmfgL lbg'kg]{ ;|f]tdf s/s§L 14,469.00 1,389.70

e'QmfgL lbg'kg]{ a}7s eQf s/ 6,675.00 360.00

e'QmfgL lbg'kg]{ sldzg cfDbfgL s/ 483.82 970.80

hg]/]n ;]6nd]G6 vftf–e'QmfgL lbg' kg]{ Aofh 83,535.79 48,261.26

e'QmfgL lbg' kg]{ Aofh 133,216.80 (197,992.01)

n]vf kl/If0f z'Ns tyf vr{ 74,004.00 80,000.00

e'QmfgL lbg'kg]{ Nofg l8efO{; ef8f s/ 143.00 351.00

Go"g -Aofh d"NtaL_ - 16,018,430.68

a}+s ph/ftL vftf 988,890.29 156,701.29

hDdf 3,008,508.91 17,091,644.96




gub,a}s df}Hbft lx;fj cg';"rL 5

ljj/)f o; aif{sf] ut aif{sf]

gub df}Hbft

gub df}Hbft -Joj:yfkg af6 k|dfl0ft_ 8,828,617.00 986,916.54 a}s df}Hbft

rNtL vftf g]kfn a}+s rl/sf]6 826,031.69 26,031.69

rNtL vftf g]kfn s[lif lasf; a}+s afg]Zj/ 437,249.00 437,249.00

rlNtL vftf g]kfn a}+s ;a /]ld6fG; 28,925.73 28,925.73

art vftf 6'l/hd a}+s d}gfkf]v/L 12,076,289.20 19,586,998.56

art vftf k|e' a}+s rl/sf]6 1,866,487.13 445,261.27

Pg= l;= l;= a}+s, rl/sf]6 zfvf 2,496,643.74 2,379,074.40

art vftf s[liflasf; a}+s rl/sf]6 3,033,152.00 3,033,152.00

art vftf lhNnf art ;+3 rl/sf]6 3,888,239.00 1,318,843.00

art vftf g]km\:s'g 17,588,890.41 25,081,086.87

6'l/hd ljsf; a}+s, rl/sf]6 4,699,350.63 263,039.27

art vftf k|e' a}+s sf}zn6f/ 5,008,304.72 4,379,971.41

art vftf dxfnIdL 8]enkd]G6 a}+s 15,110,537.47 -

art vftf /fli6|Lo ;xsf/L a}+s rl/sf]6 40,150,448.94 34,574,482.80

art vftf /fli6|Lo ;xsf/L a}+s sf7df08f} 3,905,489.86 17,734,431.14

art vftf j]:6g{ o'lgog - -

art vftf cfO=Pd=O 6,802,827.09 3,797,497.39

art vftf lxdfn /]ld6 231,241.00 -

art vftf ;D;f/f 300,040.00 300,040.00

art vftf j]:6 /]ld6 127,104.40 -

art vftf cfOk] /]ld6 22,162.00 -

art vftf /]ld6 6' g]kfn 68.00 -

art vftf OhL ln+s /]ld6 72.00 -

art vftf l;6L PS;k]|; 417,036.81 -

art vftf k|e' d]g]hd]06 k|f=ln 334,161.50 354,800.00

k|fOd a}+s ln= 426,253.54 3,081,079.81

art vftf ;fgf ls;fg a}+s ln=sf7df08f} 1,188,561.81 1,120,218.89

hDdf 120,965,567.67 117,942,183.23




C)f nufgL lx;fj cg';"rL 6


/fxt C0f 814,260.00 770,591.00

;]jf Joj;fo C0f 150,000.00 165,000.00

;fdflhs C0f 50,000.00 264,591.00

3/ lgdf{0f 320,296,527.05 233,917,503.47

3/fo;L ;fdfg vl/b C0f 4,850,298.06 2,293,248.00

a}b]lzs /f]huf/ 15,962,506.00 9,307,350.00

cBf]lus C0f 47,588,578.37 30,979,971.00

cfjlws jrt C0f 4,301,521.00 759,674.00

cfsl:ds C0f 76,294.00 166,294.08

cNksflng C0f 998,766.00 1,595,889.00

hUuf vl/b C0f 267,062,206.59 285,070,138.56

Joj;flos C0f 136,535,864.08 81,183,880.23

kz'kfng C0f 18,284,083.01 12,854,229.35

s[lif C0f 25,281,879.00 13,556,932.84

v/vfFrf] C0f 2,328,759.00 2,480,573.22

xfo/ kr]{h C0f 22,751,601.66 17,121,098.66

z}lIfs C0f 20,671,371.00 15,931,006.00

hDdf 888,004,514.82 708,417,970.41

afx\o C)f lx;fj cg';"rL 7


afXo C0f–g]km\:s'g= 54,552,519.00 1,653,606.00

jfXo C0f–/fli6«o ;xsf/L a}+s 18,974,706.22 16,000,000.00

afXo C0f–Pkm=Pd=l8=aL= 2,761,027.00 46,666,666.00

hDdf 76,288,252.22 64,320,272.00




k]ZsL, w/f}^L tyf kfpg" kg]{ lx;fa cg';"rL 8


ejg k]ZsL 1,177,454.99 1,729,325.99

jLdfsf] clu|d e'QmfgL 82,205.47 132,947.86

clu|d e'QmfgL P;=Pd=P;= ;]jf - 20,000.00

clu|d e'QmfgL d;nGb ;fdfg - 89,750.00

clu|d e'QmfgL 1,000,000.00 -

clu|d e'QmfgL 3/ef8f - 30,000.00

kfpg' kg]{ lx;fa 2,885,875.16 331,229.76

;08«L 8]A6;{ 1,661,315.00 300.00

kfpg' kg]{ sldzg 33,395.14 6,472.00

OGkmf] 8]]enk;{ k|f=ln= - 41,489.74

p7\g af+sL Aofh 22,040,272.23 16,018,430.68

Go"g -Aofh d"NtaL_ (22,040,272.23) -

hDdf 6,840,245.76 18,399,946.03

nufgL lx;fa cg';"rL 9


cfjlws art 6'l/hd ljsf; a}+s,d}gfkf]v/L 20,000,000.00 20,000,000.00

g]km\:s'g -z]o/_ 1,750,000.00 1,011,000.00

/fli6«o ;xsf/L a}+s -z]o/_ 2,001,000.00 2,001,000.00

g]km\:s'g d'2tL -jrt_ - 6,000,000.00

lhNnf jrt ;+3 -lgoldt jrt_ 239,407.00 207,949.00

8]/L Knf06 -z]o/_ 145,000.00 145,000.00

lgoldt jrt g]km\:s'g 174,503.04 158,430.99

lhNnf art ;+3 -z]o/_ 123,600.00 111,000.00

z]o/ nufgL /]l8of] ;}n'ª 25,000.00 25,000.00

lhNnf ;xsf/L ;+3 -z]o/_ 1,000.00 1,000.00 hDdf 24,459,510.04 29,660,379.99




C)fdf Aofh cfDbfgL cg';"rL 11


s[lif C0f 2,351,412.20 1,584,981.76

3/fo;L ;fdfg vl/b C0f 533,784.41 319,832.56

Joj;flos C0f 18,634,733.99 8,915,626.04

z}lIfs C0f 2,547,584.38 2,071,856.11

cfsl:ds C0f 27,684.00 120,941.10

a}b]lzs /f]huf/ 1,809,414.04 1,088,469.61

xfo/ kr]{h C0f 2,461,151.82 2,396,266.60

3/ lgdf{0f 39,576,994.36 24,222,035.28

cf}Bf]lus C0f 5,333,066.64 3,941,610.74

hUuf vl/b 40,622,009.08 39,341,627.86

kz'kfng C0f 2,120,590.27 1,938,414.18

cfjlws jrt C0f 340,377.34 23,250.00

v/vfFrf] C0f 375,112.18 580,906.01

e"sDk lkl8t /fxt C0f 127,299.49 96,869.24

;]jf Joj;fo C0f 23,622.00 5,901.00

cNksflng C0f 29,538.00 640,908.00

;fdflhs C0f 20,081.00 12,017.56 hDdf 116,934,455.20 87,301,513.65




artdf Jofh vr{ cg';"rL 12


dfl;s lgoldt jrt 27,319,193.48 21,090,132.48

;fwf/0f PlR5s jrt 8,326,697.66 7,759,147.16

;d[l4 jrt 6,867,667.86 7,114,031.06

ljz]if P]lR5s jrt 3,982,449.72 2,807,519.26

jfn jrt 3,129,285.29 2,210,623.80

;b:o ;'/Iff jrt 1,484,717.55 984,036.79

b}lgs jrt 1,181,663.90 992,047.42

sd{rf/L ;~rosf]if jrt 359,503.01 303,147.95

z]o/ nfef+z jrt 299,724.98 177,615.75

cfjlws jrt # jif]{ 1,100,660.28 880,017.16

cfjlws jrt ! jif{ 268,591.12 766,651.27

uxgf jrt 4,893.41 5,311.63

rf8jf8 art 4,793.78 8,272.21

;'/Iff jrt -P;=s]=la=la=Pn_ 7,256.34 6,525.84

ljz]if ;d[l4 jrt 242,817.74 93,951.21

cfjlws jrt @ jif]{ 26,119.66 11,614.63

!)) lbg] cfjlws art 1,787.00 7,472.68

ljz]if cfjlws art 8,157,856.34 690,885.31

v'q's] jrt 36,591.83 14,722.57

:df6{ cfjlws art 1,030,536.29 -

;d'x jrt 2,114.77 - hDdf 63,834,922.01 45,923,726.18




cGo cfDbfgL cg';"rL 13


C0fdf xh{gf cfDbfgL 12,202,311.89 8,600,342.87

;]jf z'Ns 296,962.00 657,700.00

;b:otf z'Ns 163,370.00 144,870.00

cGo cfDbfgL 301,312.43 224,215.37

jrtdf ljnDj z'Ns 222,732.12 111,634.82

nfef+; cfDbfgL 133,497.38 128,378.25

k|j]z z'Ns 256,945.00 422,420.05

sdLzg cfDbfgL 581,642.60 200,520.78 hDdf 14,158,773.42 10,490,082.14

sd{rf/L vr{ lx;fa cg';"rL 14


sd{rf/L tnj vr{ 8,921,722.70 7,526,813.35

labf afkt vr{ 476,110.00 454,908.47

sd{rf/L ;~rf/ vr{ 9,200.00 17,700.00

sd{rf/L pkbfgsf] nflu Joj:yf 706,000.00 440,250.00 hDdf 10,113,032.70 8,439,671.82




sfof{no ;~rfng vr{ cg';"rL 15


6]lnkmf]g vr{ 125,390.16 121,637.30 sfof{no lrof vr{ 53,070.00 193,788.00 d;nGb vr{ 343,865.00 193,453.42 kqklqsf vr{ 14,535.00 - O{G6/g]6 vr{ 184,070.00 151,723.87 O{Gwg vr{ 212,867.00 137,002.11 sd{rf/L oftfoft vr{ 320,692.56 265,926.38 dd{t ;+ef/ vr{ 120,416.00 118,815.45 cGo vr{x? 98,014.36 85,732.40 oftfoft vr{ - 114,662.80 a}7s lrof vfhf vr{ 67,984.00 14,230.00 a}7s vr{ 185,600.00 180,817.00 k|sfzg vr{ 752,130.00 946,245.00 gljs/0f vr{ 270,258.80 256,556.00 ;~rfns ;~rf/ vr{ 276,000.00 197,200.00 b}lgs e|d0f eQf vr{ 189,624.00 359,212.00 3/ef8f vr{ 307,776.53 287,880.03 ljB't dxz'n 137,943.00 128,215.27 sd{rf/L lrof vr{ 302,166.00 310,187.00 dfnkf]t b:t'/ 2,496.00 - tflnd tyf lzIff vr{ 41,500.00 541,574.77 sfo{qmd vr{ 4,750.00 134,099.00 n]vfkl/If0f z'Ns-@)&@-@)&#_ - 65,000.00 n]vfkl/If0f z'Ns 75,000.00 70,000.00 ;fwf/0f ;ef vr{ 2,720,552.00 2,430,736.00 sfof{no ;hfj6 tyf ;'wf/ vr{ 7,300.00 49,919.00 cfltYotf vr{ 219,938.00 55,062.00 s/ e'QmfgL vr{ - 4,400.00 ljdf vr{ 188,110.37 151,030.09




Hofnf vr{ 176,706.00 32,100.10

cg'bfg vr{ 28,235.00 47,501.00

P;=Pd=P;= vr{ 80,000.00 10,000.00

afXo C0f ;]jf z'Ns 180,000.00 805,550.00

cf}ifwL pkrf/ vr{ - 2,445.00

sldzg vr{ 26,654.34 6,472.00

lj1fkg vr{ 31,636.00 39,413.00

;fdfg vl/b 192,002.80 105,804.00

;/;kmfO{ vr{ 14,979.00 13,823.00

cWoog cg';Gwfg vr{ 8,775.00 10,095.00

n]vfkl/If0f vr{ - 10,000.00

k/fdz{ vr{ 10,502.00 46,853.00

Nofg pks/0f h8fg ef8f vr{ 17,290.00 15,405.00

;'/Iff uf8{ vr{ 167,568.30 -

;Dklt ckn]vg vr{ - 17,114.80

C0f rfh{ckm vr{ - 112,154.92 sd{rf/L kf]zfs 301,700.00 -

hDdf 1,236,048.44 1,274,730.82

C)f gf]S;fgL sf]if Aoj:yf cg';"rL 16


ut aif{sf] Aoj:yf 16,365,275.76 15,442,578.36 o; aif{sf] vr{ 2,089,452.00 922,697.40

hDdf 18,454,727.76 16,365,275.76




k|d'v n]vf gLltx? n]vf ;DalGw l6Kk0fLx?

!&=!_ k|d'v n]vf gLltx? (Principal Accounting Policies):

! ;+:yfsf] kl/ro M

@ n]vf cjwf/0ff M

@=!

@=@

# cfo n]vf+sgsf cfwf/ M

#=!

#=@ shf{ ;fk6Lsf] Aofh gub cfwf/ -Cash Basis_ df cfDbfgL hgfOPsf] 5 .

#=# cGo cfDbfgLsf] xsdf kfs]sf] t/ k|fKt eOg;s]sf cfDbfgL]nfO{ k|f]befjL] cfwf/df -Accrual

Basis) df cfDbfgL hgfpg] gLlt lnPsf] 5 .

$ vr{ n]vf+sgsf cfwf/ M

$=!

hg;r]tg art tyf C0f ;xsf/L ;+:yf lnld6]8

a}t]Zj/ ufFpkflnsf- %, bf]nvf

cg";'rL — !&

bf]nvf lhNnfsf] a}t]Zj/ ufFpkflnsf j8f= g+= % df cjl:yt hg;r]tg art tyf C0f ;xsf/L ;+:yf

ln= sf] :yfkgf ;xsf/L P]g, @)$* cg';f/ @)%) ;fn dfu{ )! ut] btf{ eO{ ;+rfngdf cfPsf] xf] .

;+:yfsf ;b:ox?nfO{ ldtJolotf sf] efjgf hfu[t u/fO{ lgoldt ?kn] art ug{] afgLsf] ljsf; ug]{,

;b:ox?sf] JolQmut Pj+ ;fd'lxs Ifdtf clea[l4 u/L :jfjnDaL Pj+ cfTdlge{/ ;dfhsf] lgdf{0fdf

of]ubfg k'/\ofpg], ;b:ox?sf] cfocfh{g Ifdtfsf] klxrfg u/L pTkfbg;Ln / cfod'ns If]qdf

;b:ox?dfkm{t nufgL k|a4g u/L 5l/P/ /x]sf] k'FhLsf] pkof]u a9fO{ ;b:ox?sf] cfly{s, ;fdflhs

cj:yfdf ;'wf/ ug]{ p2]Zon] o; ;+:yfsf] :yfkgf ePsf] xf] . o; ;+:yfsf] btf{ gDa/ )*!÷@)%)÷%!

/x]sf] 5 .

ljQLo ljj/0fx? cGoyf pNn]v ul/Psfdf afx]s P]ltxfl;s nfut cjwf/0ff, ;j{dfGo n]vf l;4fGt tyf

;xsf/Ldf k|rlnt n]vf gLlt, g]kfn n]vfdfg (NAS), ;xsf/L P]g tyf lgodfjnL adf]lhd tof/

kfl/Psf 5g\ .

;+:yfn] n]vfsf] ;a{dfGo l;4fGt cg';f/ ;xsf/L P]g lgod ;d]tnfO{ Wofgdf /fvL bf]xf]/f] n]vf k|0ffnL

cg';f/ lx;fa Jojl:yt u/]sf] 5 .

;+:yfaf6 nufgL ul/Psf] shf{ /sddf Aofh lx;fj ubf{ #^% lbgnfO{ Ps aif{ dfgL Aofh u0fgf ul/Psf]

5 .

;+:yfsf] lgIf]kdf Aofh vr{ lx;fa ubf{ #^% lbgnfO{ cfwf/ dflgPsf] 5 .

$=@ ;+:yfsf] vr{x?nfO{ k|f]befjL cfwf/ (Accrual Basis) df vr{ hgfOPsf] 5 .

% l:y/ ;DklQ M

^ l:y/ ;DklQdf x|f;s§L M

& nufgL gLlt / shf{ gf]]S;fgL Joj:yf M

&=!

&=@

&=#

* cfos/ Joj:yfM

( sd{rf/L af]g;

sd{rf/L af]g;sf] Joj:yf ;xsf/L P]g tyf ;+:yfsf] ljlgod cg';f/ ul/Psf] 5 .

!)

!&=@_ n]vf ;DalGw l6Kk0fLx?

! o; cfly{s jif{df k|jfx, c;'nL / ckn]vg ul/Psf] shf{sf] ljj/0f o; k|sf/ /x]sf] 5 .

shf{ nufgLdf @%=#% k|ltztn] a[l4 ePsf] 5 .

;'? Df}Hbft 708,417,970.41

clGtd Df}Hbft 888,004,514.82 km/s 179,586,544.41

cfly{s jif{sf] cGTodf nufgLdf /x]sf ;Dk'0f{ shf{x?nfO{ ;xsf/L ljefuaf6 hf/L dfkb08, @)^*

cg';f/ c;n, z+sf:kb / v/fa shf{df alu{s/0f u/L s|dzM !%, #%% / !))% n] x'g cfpg] /sdnfO{

shf{ hf]lvd Joj:yf ug]{ gLlt lnPsf] 5 .

a}+s tyf ;+3÷;+:yfx?sf] z]o/df ul/Psf] nufgLnfO{ k/n df]nsf] cfwf/df n]vf+sg ul/Psf] 5 .

cfos/sf] nflu cfos/ P]g, @)%* cg'?k Joj:yf ul/Psf] 5 .

sd{rf/L pkbfg, ;+lrt ljbf tyf cf}ifwL pkrf/ vr{

;+:yfsf] sd{rf/L ;]jf zt{ lgodfjnL adf]lhd sd{rf/Lx?sf] ;+lrt ljbf /sd Pq'mcn cfwf/ (Accrual

Basis) df vr{ n]Vg] gLlt lnOPsf] 5 . ;+:yfsf] ljlgod cg';f/ sd{rf/L vr{ n]vL sf]ifdf pkbfgsf]

nfuL Joj:yf ul/Psf] 5 .

ljj/0f s'n /sd -?=_

l:y/ ;DklQnfO{ P]ltxfl;s d"No cjwf/0ff cg'?k n]vf+sg ul/Psf] 5 . l:y/ ;DklQsf] n]vf+sg ubf{ ;f]

;DklQ v/Lb / lgdf{0f ubf{ nfu]sf] nfut d"Nosf ;fy} ;f] ;Fu ;DalGwt k|ToIf vr{x? ;d]t ;dfj]z

ul/Psf 5g\ .

l:y/ ;DklQdf x|f;s§L 36\bf] x|f; k|0ffnLsf] cfwf/df cfos/ P]g, @)%* n] tf]s]sf] b//]6 cg'';f/

ul/Psf] 5 .

;+:yfn] æshf{ nufgL tyf c;"nL ;DalGw ;+;f]lwt lglt @)&$Æ cg';f/ shf{ nufgL ug]{ u/]sf] 5 /

s]xL shf{x? ljgf lwtf] artsf] cfwf/df klg nufgL ug]{ ul/Psf] 5 .

mailto:!&=@_

@ o; cfly{s jif{df lgIf]kdf ePsf] kl/jt{gsf] ljj/0f o; k|sf/ /x]sf] 5 .

lgIf]kdf !(=!( k|ltztn] a[l4 ePsf] 5 .

# hu]8f tyf cGo sf]ifx? M

qm=;= laj/)f

k|ltzt-

%_ o; jif{

1 z]o/ nfef+; sf]if 40%

2 ;+/lIft k'+hL lkmtf{ sf]if 5%

3 sd{rf/L jf]g; sf]if 5%

4 ;+:yf ljsf; sf]if 33%

5 ;b:o lzIff sf]if 3.5%

7 #f^fk"lt{ sf]if 10%

8 ;fdflhs ;"/Iff sf]if 2.5%

9 :jfYo pkrf/ sf]if 1.0%

;+:yfn] ljleGg k|fKtL /sdx?nfO{ ;fwf/0f hu]8f sf]ifdf l;w} /sdfGt/ ug]{ u/]sf] kfOof] .

$ shf{ tyf ;fk6sf] juL{s[t ljj/0f M

$=!

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PAN NO: 604010894 Binod Phuyal & Associatesjanasachetan.org.np/wp-content/uploads/2018/08/... · Buddhanagar, Kathmandu, Nepal, Email Id: [email protected] CA Binod Phuyal Mob