glan a}+s lnld6]8

glan a}+s lnld6]8sf]

#^ cf}+ jflif{s ;fwf/0f ;ef ;DaGwL ;"rgf
a}+ssf] ;~rfns ;ldltsf] ldlt @)&&÷(÷& sf]] lg0f{ofg';f/ lgDglnlvt ldlt, :yfg / ;dodf b]xfosf ljifox?df 5nkmn ug{sf]
nflu a}+ssf] #^ cf}+ jflif{s ;fwf/0f ;ef af]nfOPsf] x'Fbf sDkgL P]g, @)^# sf] bkmf ^& cg';f/ z]o/wgL dxfg'efjx?nfO{ hfgsf/L u/fpFb}
plNnlvt ;efdf ;xeflutf hgfO{ lbg' x'g ;ljgo cg'/f]w ;lxt of] ;"rgf k|sflzt ul/Psf] 5 M
!= ldlt, :yfg tyf ;do
ldlt M @)&& kf}if @( ut], a'waf/ -tbg';f/ !# hgj/L @)@!_
:yfg M glan a}+s lnld6]8, s]Gb|Lo sfof{no, b/af/dfu{, sf7df8f}+
;do M laxfg !)M)) ah]
@= 5nkmnsf ljifox?
-s_ ;fdfGo k|:tfj
!= ;~rfns ;ldltsf] k|ltj]bg @)&^÷&& kfl/t ug]{,
@= n]vf k/LIfssf] k|ltj]bg ;lxtsf] @)&& cfiff9 d;fGtsf] ljQLo cj:yfsf] ljj/0f tyf ;f]xL ldltdf ;dfKt cf=j=
@)&^÷&& sf] gfkmf gf]S;fg lx;fa tyf gub k|jfx ljj/0f nufotsf ljQLo ljj/0fx? :jLs[t ug]{,
#= o; a}+ssf] ;xfos sDkgL æglan O{Ge]i6d]06 a}+ls· ln=Ú sf] cf=j= @)&^÷&& sf] ljQLo ljj/0f ;lxtsf] PsLs[t
(Consolidated) ljQLo ljj/0f :jLs[t ug]{,
$= ;~rfns ;ldltn] k|:tfj u/] adf]lhd !=&^Ü sf b/n] gub nfef+z -af]gz z]o/ tyf gub nfef+zdf nfUg] s/
k|of]hgsf nflu_ :jLs[t ug]{,
%= sDkgL P]g, @)^# sf] bkmf !!! cg';f/ cf=j= @)&&÷&* -@)@)÷@!_ sf] nflu n]vf k/LIfs lgo'Qm ug]{ / lghsf]
kfl/>lds lgwf{/0f ug]{ -a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ^#-@_ cg';f/ jt{dfg n]vf k/LIfs >L hf]zL
P08 e08f/L, rf6{8{ Psfp06]06\; k'gM lgo'Qm x'g ;Sg' x'g] 5}g_, /
^= ;j{;fwf/0f z]o/wgLx?sf] tkm{af6 ;~rfns ;ldltdf k|ltlglwTj ug]{ ;~rfns kb @ sf] lgjf{rg ug]{ .
-v_ ljz]if k|:tfj
!= a}+ssf] clws[t k"FhL a[l4 u/L ?= !$,)),)),)),)))÷– -?= rf}w ca{_ k'¥ofpg],
@= lj=;+= @)&& cfiff9 d;fGtdf ;dfKt cfly{s jif{sf] d'gfkmfaf6 k|To]s !)) z]o/ a/fa/ ##=% z]o/ jf k|To]s z]o/sf]
##=%Ü sf] cg'kftdf af]g; z]o/ hf/L u/L a}+ssf] hf/L tyf r'Qmf k"FhL ?= !#,$*,)!,%(,)@(÷– k'¥ofpg],
#= a}+ssf] k|aGwkqsf] bkmf %-!_, %-@_ / %-#_ sf] ;+zf]wg tyf lgodfjnLsf] lgod #!-@_ / #!-%_ sf] ;+zf]wg :jLs[t
ug]{ tyf k|:tfljt ;+zf]wgdf lgodgsf/L lgsfoaf6 k]m/abnsf] ;'emfj k|fKt ePdf cfjZos ;dfof]hg ug{ ;~rfns
;ldlt -jf ;ldltn] tf]s]sf] JolQm_ nfO{ clVtof/L lbg],
$= cf=j= @)&^÷&& df ;+:yfut ;fdflhs pQ/bfloTj cGtu{t ePsf] ljQLo ljj/0fsf] cg';"rL $=#& df plNnlvt vr{
sDkgL P]g, @)^# sf] bkmf !)%-!_-u_ sf] k|of]hgsf nflu cg'df]bg ug]{, /
%= glan a}+s lnld6]8 / cGo pko'Qm a}+s tyf ljQLo ;+:yfx? Ps cfk;df ufEg / ufleg -dh{/ ug{ jf k|flKt -PlSjlh;g_
ug{_ tyf j}b]lzs /0fgLlts ;fem]bf/Ldf hfg pko'Qm b]lvPdf a}+ssf] rn crn ;DklQ / bfloTj tyf sf/f]jf/sf]
d"Nof+sgsf nflu d"Nof+sgstf{ lgo'Qm ug{, ufEg] / ufleg] jf k|flKt ug]{ ;DaGwL ;Demf}tf ug{, j}b]lzs ;fem]bf/Ldf
hfg] ;DaGwL lg0f{o ug{ tyf ;f] ;DaGwL cfjZos ;Dk"0f{ sfo{ cufl8 a9fpg ;~rfns ;ldltnfO{ clVtof/L k|bfg
ug]{ .
-u_ ljljw
lj=;+= @)&& cfiff9 d;fGtsf] ljQLo cj:yfsf] ljj/0f, ;f]xL ldltdf ;dfKt cfly{s jif{sf] gfkmf gf]S;fg lx;fa tyf
;~rfns ;ldltsf] k|ltj]bg a}+ssf] j]a;fO{6 www.nabilbank.com df ;d]t x]g{ ;lsg]5 .

;~rfns ;ldltsf] lg0fofg'

ns ;ldltsf lg0f{ofg';f/

sDkgL ;lrj
; rj
;l

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

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

!= gub nfef+z tyf af]gz z]o/ k|of]hgsf] lgldQ ldlt @)&&÷(÷!% ut] z]o/wgL btf{ k'l:tsf aGb ul/g]5 .
@= ljZjJofkL ?kdf km}lnPsf] sf]/f]gf efO{/; dxfdf/L /f]syfd tyf lgoGq0fsf nflu g]kfn ;/sf/af6 hf/L ul/Psf :jf:Yo ;DaGwL
lgb]{zg / dfkb08x?sf] kl/kfngf ub}{ cgnfO{g Zoom k|ljlw dfkm{t ;efdf ;xefuL x'g / cfkm\gf] dGtJo /fVg ;lsg] Joj:yf
ldnfOPsf] Joxf]/f hfgsf/L u/fp+b} sf]/f]gf efO/;sf] ;+qmd0faf6 aRg / arfpg cgnfO{g Zoom dfkm{t g} pkl:yt x'g z]o/wgL
dxfg'efjx?nfO{ cg'/f]w ub{5f}+ . cGo a}+s tyf ljQLo ;+:yfx?n] ;d]t oxL k|ljlw dfkm{t ;fwf/0f ;ef ;~rfng ul//x]sf] Joxf]/f
hfgsf/L u/fp+b5f}+ .
#= Zoom dfkm{t pkl:yt eO{ ;fwf/0f ;efdf ;xefuL x'g] o; a}+ssf] z]o/wgL btf{ lstfadf gfd btf{ ePsf z]o/wgLx?n] cfˆgf] gfd,
z]o/wgL gDa/ jf Demat AC/BOID gDa/ ;lxt sDtLdf @ lbg cufj} Meeting ID / Password sf nflu o; a}+ssf] z]o/ /lhi6«f/
>L glan OGe]i6d]G6 a}+ls· ln= df jf z]o/ /lhi6«f/sf] Od]n 7]ufgf rta@nabilinvest.com.np df k7fpg' kg]{5 . z]o/ wgLx?sf]
klxrfg kZrft Meeting ID / Password pknAw u/fO{g]5 . o; a}+ssf z]o/wgL dxfg'efjx? afx]s cGo JolQmsf] k|j]z gxf];\ eGg]
p2]Zon] ;DalGwt z]o/wgLnfO{ dfq Meeting ID / Password pknJw u/fpg] Joj:yf ul/Psf] 5 .
$= ;fwf/0f ;ef z'? x'g'eGbf ! 306f cufl8af6 Zoom v'Nnf ul/g]5 .
%= ;j{;fwf/0f ;d"xaf6 ;~rfns ;ldltdf k|ltlglwTj ug]{ ;~rfnssf] lgjf{rg ;DaGwL tflnsf a}+ssf] j]a;fO{6df kl5 k|sflzt
ul/g]5 .
^= lgjf{rg x'g] ;~rfns kbsf] lgldQ pDd]bjf/ x'g rfxg] ;j{;fwf/0f z]o/wgL ;d"xsf] dtbftf gfdfjnLdf gfd pNn]v ePsf]
z]o/wgLn] a}+ssf] sDtLdf #! -PsQL;_ lsQf C0fef/d'Qm z]o/ cfkm\gf] gfddf u|x0f u/]sf] x'g' kg]{5 / lgh sDkgL P]g @)^#, a}+s
tyf ljQLo ;+:yf ;DaGwL P]g @)&#, g]kfn /fi6« a}+saf6 ;do ;dodf hf/L ePsf] gLlt, lgb]{zg tyf a}+ssf] lgodfjnL adf]lhdsf]
of]Uotf ePsf] tyf cof]Uotf gePsf] JolQm x'g' kg]{5 .
&= ;+rfnssf] lgjf{rgdf efu lng rfxg] pDd]bjf/n] a}+ssf] lgjf{rg lgb]{lzsf, @)&& sf] cg';"rLdf plNnlvt 9f+rfsf] dgf]gog kq
tyf dgf]gog kq b:t'/ ?= %,)))÷– -lkmtf{ gx'g]_ ;lxt lgjf{rg tflnsfdf plNnlvt ldlt leqdf lgjf{rg clws[t ;dIf JolQmut
?kdf cfkm}+ pkl:yt eO{ dgf]gog kq bflvnf ug'{ kg]{5 . ;+:yfsf] tkm{af6 pDd]bjf/L lbg] JolQmn] cflwsfl/s kq ;lxt dgf]gog
kq bflvnf ug'{ kg]{5 .
*= ;efdf efu lngsf] nflu cfkm\gf] k|ltlglw -k|f]S;L_ lgo'Qm ug{ rfxg] z]o/wgLx?n] cfkm\gf] ;Dk"0f{ z]o/sf] Pp6} k|ltlglw x'g] u/L
k|f]S;L kmf/fd e/L ;ef z'? x'g'eGbf sDtLdf &@ 306f cufl8 cyf{t\ ldlt @)&&÷(÷@^ sf lbg !)M)) ah]leq >L glan O{Ge]i6d]06
a}+ls· ln=, gf/fo0frf}/, gS;fndf btf{ ul/;Sg' kg]{5 . pQm lbg ;fj{hlgs labf k/]sf] v08df klg plNnlvt k|of]hgsf] lgldQ pQm
sfof{no v'Nnf /xg]5 . a}+ssf z]o/wgLnfO{ dfq k|f]S;L lgo'Qm ug{ ;lsg]5 tyf PseGbf a9L JolQmnfO{ z]o/ ljefhg u/L jf
cGo s'g} lsl;daf6 5'6\ofP/ lbOPsf] k|f]S;L ab/ x'g]5 .
(= ;efdf efu lng / dtbfg ug{sf] nflu k|ltlglw -k|f]S;L_ lgo'Qm ul/;s]kl5 k|ltlglw km]/abn ug{ rfx]df ;ef z'? x'g'eGbf sDtLdf
$* 306f cufl8 cyf{t\ ldlt @)&&÷(÷@& sf lbg !)M)) ah]leq >L glan O{Ge]i6d]06 a}+ls· ln=, gf/fo0frf}/, gS;fndf k|fKt x'g]
u/L ;f] sf] ;"rgf k7fpg' kg]{5 . pQm lbg ;fj{hlgs labf k/]df klg plNnlvt k|of]hgsf] lgldQ pQm sfof{no v'Nnf /xg]5 .
!)= ;+o'Qm ?kdf z]o/ u|x0f ug]{ z]o/wgLx?sf] xsdf z]o/wgLsf] nut lstfadf klxn] gfd pNn]v ePsf] JolQmn] jf ;+o'Qm gfd
dWo]af6 ;j{;Ddltdf lgo'Qm s'g} Pshgf z]o/wgLn] jf ;j{;Ddltaf6 lgo'Qm k|f]S;Ln] dfq ;efdf efu lng / dtbfg ug{
kfpg]5 . sDkgLsf] xsdf cflwsfl/s kq k]z ug'{ kg]{5 .
!!= gfafns tyf ljlIfKt z]o/wgLsf] tkm{af6 ;+/Ifssf] ?kdf gfd btf{ ePsf] JolQmn] ;efdf efu lng tyf k|f]S;L lgo'Qm ug{ ;Sg'
x'g]5 .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
>L ;~rfns ;ldlt
glan a}+s lnld6]8
tLgwf/f, b/af/dfu{, sf7df8f}+ .
ljifoM k|ltlglw lgo'Qm u/]sf] af/] .
dxfzo,
============================= lhNnf ================================================ g=kf=÷uf=lj=;= j8f g+= ==================== a:g] d÷xfdL ===================================================
============================================================================n] To; a}+ssf] z]o/wgLsf] x}l;otn] ldlt @)&&÷)(÷@( ut] a'waf/sf lbg x'g] #^ cf}+
jflif{s ;fwf/0f ;efdf :jo+ pkl:yt eO{ 5nkmn tyf lg0f{odf ;xefuL x'g g;Sg] ePsfn] pQm ;efdf efu lng tyf dtbfg ug{sf
nflu ============================ lhNnf ==================================== g=kf=÷uf=lj=;= j8f g+= ======= a:g] To; sDkgLsf z]o/wgL >L ===================================
================================================ -z]o/wgL kl/ro g+÷lxtu|fxL (BOID) g+====================================_ nfO{ d]/f]÷xfd|f] k|ltlglw dgf]lgt u/L k7fPsf]
5'÷5f}“ .
k|ltlglwsf] lgj]bssf]
b:tvtM b:tvtM
gfdM gfdM
7]ufgfM
z]o/wgL kl/ro g+=M
lxtu|fxL (BOID) g+=
s[kof oxfF sf6\g'xf];\ M-----------------------------------------------------------------------------------
z]o/wgLsf] gfdM >L ============================================================================== z]o/wgL kl/ro g+=÷l8Dof6 g++=M===================================
z]o/ ;+VofM

glan a}+s lnld6]8sf] #^ cf}+ jflif{s ;fwf/0f ;efdf pkl:yt x'g hf/L ul/Psf]
k||j]z kq
==================================== ===============================
================================
z]o/wgLsf] x:tfIf/ sDkgL ;lrj
s[kof oxfF sf6\g'xf];\ -----------------------------------------------------------------------------------

ljifo ;"rL
!= ljQLo emnsx? $–%
@= ;~rfns ;ldltsf] k|ltj]bg ^–@$
#= a}+s ;DaGwL cGo hfgsf/Lx? @%–@*
$= ljleGg lgsfosf] k|fjwfg cg';f/ v'nfOPsf ljj/0fx? @(–#*
%= :jtGq n]vfk/LIfssf] k|ltj]bg #(–$@
^= PsLs[t ljQLo cj:yfsf] ljj/0f $#–$$
&= PsLs[t gfkmf gf]S;fg lx;fa $%
*= PsLs[t lj:t[t gfkmf gf]S;fg lx;fa $^–$&
(= OSjL6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f $*–%$
!)= PsLs[t gub k|jfx ljj/0f %%–%^
!!= afF8kmfF8sf] nflu pknAw gfkmf ÷ -gf]S;fg_ sf] ljj/0f %&
!@= PsLs[t ljQLo ljj/0f ;DaGwL l6Kk0fLx? %*–!!)
!#= k|li6s/0f tyf yk hfgsf/Lx? !!!–!%#
!$= z]o/wgL ;DaGwL cGo hfgsf/Lx? !%$–!%^
!%= ;xfos sDkgL ;DaGwL ljj/0fx? !%&–!&^
!^= g]kfn /fi6« a}+såf/f k|bfg ul/Psf] ljQLo ljj/0fsf] :jLs[lt / ;f]sf] k|To'Q/ !&&–!&*
!^= a+}+ssf] k|aGwkq tyf lgodfjnLdf k|:tfljt ;+zf]wg !&(–!*)

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

;~rfns ;ldltsf]
cfly{s jif{ @)&^÷&& sf] k|ltj]bg
;Dk"0f{ z]o/wgL dxfg'efjx?,
glan a}+ssf] #^ cf}+ jflif{s ;fwf/0f ;efdf a}+s ;~rfns ;ldltsf tkm{af6 d oxf“x?sf] xflb{s :jfut ug{ rfxG5' . ljut #^ jif{sf]
ofqf qmddf a}+snfO{ clwstd prfO{ k|fKt ug{ z]o/wgLsf ?kdf oxf“x?n] k'¥ofpg' ePsf] ;xof]u, of]ubfg tyf ;b\efjsf nflu
x[bob]lv g} cfef/ k|s6 ub{5' . a}+s Joj:yfkg k|lt oxf“x?n] bzf{pg' ePsf] ljZjf; / e/f];fs} sf/0f cfh glan a}+s Jofj;flos
?kdf ;kmn Pj+ b]zs} cu|0fL jfl0fHo a}+ssf] ?kdf :yflkt ePsf] 5 .
oxf“x?sf] hfgsf/Lsf nflu ljleGg jif{x?df clen]v ul/Psf] a}+ssf s]xL k|d'v ljQLo emnsx? k|:t't u/]sf 5f“} .
?= s/f]8df
cfiff9 d;fGt
qm= ;+= k|d'v ;"rsf°
@)&& @)&^ @)&% @)&) @)^%
! r'Qmf k"“hL * 10,10 9,01 8,04 3,05 97

@ z]o/wgLsf] h]yf 25,86 23,19 20,59 6,69 2,43

# s'n lgIf]k 1,93,04 1,64,37 1,35,98 63,61 31,92

#
$ s'n shf{ tyf ;fk6L 1,56,92 1,35,75 1,15,42 47,65 21,76

s'n nufgL -dfu tyf cNk ;"rgfdf k|fKt x'g] /sd

% 44,02 42,51 28,67 17,98 11,92
;d]t_
^ Jff;nftsf] cfsf/ 2,37,68 2,01,14 16,90,76 73,24 37,13

& ahf/ k““"hLs/0f 77,25 70,58 60,88 31,84 36,36

xfn;Dd ljt/0f ul/Psf] s'n gub nfef+z -;dLIff

* 13,84 13,67 11,68 6,46 3,30
jif{sf] k|:tfljt ;d]t_
( v'b d'gfkmf -plNnlvt jif{x?sf] nflu dfq_ 3,46 4,24 3,98 2,22 75

!) s'n k"FhL kof{Kttf cg'kft -k|ltztdf_ 13.07 12.50 13.00 11.60 11.10

*cf=j @)&) ;Ddsf] r'Qmf k"FhLdf k|:tfljt af]g; Zf]o/ ;d]t b]vfOPsf]] 5 .
#
dfly k|:t't ePsf] s'n shf{ ;fk6 lstfaL d"Nosf] lx;fasf] s'n /sd xf] . of] k|:t'lt t'ngfTds ;xhtfsf] nflu ckgfO{Psf] xf] .
dfly pNn]v ul/Psf pknAwLx?sf] xsbf/ ;a} z]o/wgL dxfg'efjx? x'g'x'G5 eGg] s'/f o; ;efdf k|i6 ?kdf /fVg kfp“bf xfdLnfO{
uj{sf] cg'e"lt ePsf] 5 .
ca xfdL g]kfn /fi6« a}+s cg';Gwfg ljefuåf/f k|sflzt cfly{s jif{ @)&^÷&& sf] jflif{s tYofª\sdf cfwfl/t b]zsf] jt{dfg cfly{s
tyf ljQLo l:yltsf] ;]/f]km]/f]df /xL jif{ @)&^÷&& df ljBdfg b]zsf] ;du| cfly{s cj:yfsf] af/]df ;+If]kdf ;dLIff ug{ cg'dlt
rfxG5f}+ .

s'n ufx{:Yo pTkfbg

cfwf/e"t d"No (Basic Price) df b]zsf] s'n ufx{:Yo pTkfbg cl3Nnf] jif{sf] ?= * va{ %! ca{sf] t'ngfdf ;dLIff jif{ @)&^÷&& df
?= * va{ &) ca{ dfkg ul/Psf] 5 . ;dLIff jif{ @)&^÷&& df cl3Nnf] jif{sf] ^=&%∞ sf] t'ngfdf jflif{s a[l4b/ @=@&∞ /x]sf] 5 .
o;sf ;fy} g]kfn ;/sf/sf] cfly{s jif{ @)&^÷&& sf] ah]6df nlIft cfly{s a[l4b/ &∞ /x]af6 xfdLdf cf–cfkm\gf] If]qaf6 clwstd
of]ubfg k'¥ofpg] xf};nf ;d]t ldn]sf] 5 . ;dLIff jif{ @)&^÷&& df ePsf] ;du| ljQLo lj:tf/sf aLr o; a}+ssf] sfo{;Dkfbg
;Gtf]ifhgs /x]sf] 5 / ck]lIft d'gfkmf xfl;n ug{ a}+s ;Ifd ePsf] 5 .
j}b]lzs Jofkf/
;dLIff jif{ @)&^÷&& df b]zsf] s'n j:t' cfoft !%=^∞ n] 36]/ ?= !! va{ (& ca{ sfod ePsf] 5 eg] s'n j:t' lgof{tdf )=^@∞ n]
a[l4 eO{ (& ca{ &! s/f]8 sfod ePsf] 5 . o;sf] k|d'v sf/0f eg]s} sf]le8 lgoGq0fsf] lgldQ nfu' ul/Psf] b]ze/sf] ns8fpg

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
g} xf] . cl3Nnf] jif{ s'n j:t' cfoft / s'n j:t' lgof{t qmdzM ?= !$ va{ !( ca{ / ?= (& ca{ !! s/f]8 /x]sf] lyof].
cl3Nnf] jif{sf] t'ngfdf ;dLIff jif{df lgof{tdf b]lvPsf] pNn]vgLo a[l4 tyf cfoftsf] a[l4 b/df cfPsf] sdLn] ubf{ Jofkf/ 3f6fsf] a[l4
b/ 36\g] qmddf b]lvG5 . cl3Nnf] jif{ o:tf] Jofkf/ 3f6f !#=%%∞ n] a[l4 eO{ ?= !# va{ @! ca{ /x]sf]df ;dLIff jif{df !^=*#∞ n] sdL
cfO{ ?= !) va{ (( ca{ k'u]sf] 5 .
cl3Nnf] cfly{s jif{ @)&%÷&^ df b]zsf] ;du| cfoft tyf lgof{t Jofkf/df ;'wf/ b]lvPsf] lyof] eg] ;dLIff jif{df sf]le8sf] sf/0f ;du|
cfly{s ultljlwx?df c;/ k/]sf] b]lvG5 .
;dLIff jif{ @)&^÷&& df b]zsf] j}b]lzs Jofkf/sf s]xL k|d'v ;'rsx? tnsf] tflnsfdf k|:t't ul/Psf] 5.
?= s/f]8df
cf= j= cf= j= cf= j= jflif{s a[l4b/ -∞_
ljjj/0f
@)&$÷&% @)&%÷&^ @)&^÷&& @)&%÷&^ @)&^÷&&
s_ s'n j:t' lgof{t 81,36 97,11 97,71 19.36 0.62
– ef/t 46,72 62,73 70,11 34.27 11.76
– rLg 2,44 2,11 1,19 -13.45 -43.54
– cGo 32,20 32,27 26,41 0.20 -18.16
v_ s'n j:t' cfoft 12,45,10 14,18,54 11,96,79 13.93 -15.63
– ef/t 8,14,10 9,17,91 7,35,29 12.75 -19.90
– rLg 1,59,99 2,05,53 1,81,92 28.46 -11.48
– cGo 2,71,01 2,95,10 2,79,58 8.89 -5.26
u_ j:t' Jofkf/ 3f6f -s–v_ -11,63,74 -13,21,43 -10,99,08 13.55 -16.83

zf]wgfGt/ l:ylt
clwNnf] jif{ ?= ^& ca{ $) s/f]8n] wf6fdf /x]sf] b]zsf] ;du| zf]wgfGt/ l:ylt ;dLIff jif{df ?= @ va{ @* ca{n] artdf /x]sf] 5 .
o:t}, ;dLIff jif{df b]zsf] rfn' vftf wf6f *&=(∞ n] 36]/ ?= #@ ca{ ^ s/f]8 sfod ePsf] 5 h'g clwNnf] jif{ ?= @ va{ %$ ca{ sfod
lyof] . cfoft / lgof{t cGt/ sfod g} /x]sf] sf/0f rfn' vftf ;dLIff jif{df klg wf6fdf b]lvPsf] 5 .
clwNnf] jif{ ljk|]if0f cfodf !^=%∞ sf] a[l4 cfPsf] lyof] eg] cfly{s jif{ @)&^÷&& df ljk|]if0f cfk|jfxdf )=%∞ n] sdL cfO{ ?= * va{ &%
ca{ sfod ePsf] 5 . ljut w]/} jif{x?df g]kfnsf] zf]wgfGt/ l:yltnfO{ ljk|]if0f cfon] y]Ub} cfPsf] 5 . ut cfly{s jif{df cd]l/sL
8n/ l:y/ g} /x]sf] sf/0f vf;} c;/ gb]lvP klg sf]le8sf] sf/0f ljZj cy{tGq g} v'lDrPsf] sf/0f ljk|]if0fdf sdL cfPsf] b]lvG5 .
pkef]Qmf d'b|f:kmLlt
;dLIff jif{ @)&^÷&& df jflif{s cf};t pkef]Qmf d'b«f:kmLlt ^=!%∞ /x]sf] 5 . cl3Nnf] jif{ ;f]xL cjlwdf d'b«f:kmLlt $=^$∞ sfod lyof] .
o; ;dLIff cjlwdf vfB tyf k]o kbfy{ d'b«f:kmLlt *=!^∞ / u}/ vfB tyf ;]jf d'b«f:kmLlt $=^!∞ /x]sf] 5 eg] cl3Nnf] jif{ qmdzM #=)
(∞ / %=*^∞ sfod lyof] .
ljZjdf b]lvPsf] sf]le8sf] sf/0f ;dLIff jif{df pkef]Qmf d'b«f:kmLltdf a[l4 cfPsf] xf].
Aofh b/
@)&& cfiff9df (! lbg] 6«]h/L lansf] efl/t cf};t Aofhb/ cl3Nnf] jif{sf] t'ngfdf sdL cfO{ !=@&∞ sfod /x]sf] 5 . clwNnf] jif{ ;f]xL
Aofhb/ $=(&∞ /x]sf] lyof] . jfl0fHo a}+sx? aLrsf] cGt/–a}+s Aofhb/df ;d]t sdL cfO{ ;dLIff jif{df )=#%∞ sfod ePsf] 5 h'g
@)&^ cfiff9df $=%@∞ /x]sf] lyof] .
@)&& cfiff9df jfl0fHo a}+sx?sf] cf};t cfwf/ b/ *=%)∞, lgIf]ksf] efl/t cf};t Aofhb/ ^=)!∞ / shf{sf] efl/t cf};t Aofhb/
!)=!!∞ /x]sf] 5 . o:tf] b/ cl3Nnf] jif{ qmdzM (=%&∞, ^=^)∞ / !#∞ /x]sf] lyof] .
nfef+z
;dLIff jif{ @)&^÷&& df oxf“x?sf] a}+sn] ?= # ca{ $^ s/f]8 #@ nfv v'b d'gfkmf cfh{g u/]sf] 5 . o; jif{ a}+ssf] s'n shf{ tyf s'n
lgIf]kdf qmdzM !%=%(∞ / !&=$$∞ sf] a[l4 ePsf] 5 eg] s'n nufgLdf -dfu tyf cNk ;"rgfdf k|fKt x'g] /sd ;d]t_ #=%&∞ n] a[l4
ePsf] 5. o;/L Jofj;flos sfo{bIftf ;lxt plrt ljQLo Joj:yfkgsf] kl/0ffd :j?k a}+sn] cfkm\gf] jf;nftdf pNn]Vo a[l4 u/]sf]

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
5. sf]le8 !( tyf lgodgsf/L lgsfosf] lgIf]k tyf shf{sf] Aofhb/ cGt/ u0fgf ljlwdf ePsf kl/jt{gsf] c;/ :j?k a}+ssf] v'b
Aofh cfDbfgLdf @=$%∞ sf] C0ffTds a[l4 ePsf] 5 .
;du|df eGg'kbf{ ;dLIff jifsf] t]>f] / rf}yf] qodf;df sf]le8 !( sf] k|ToIf c;/, Aofhb/ cGt/ u0fgfsf] ljlw kl/jt{g, t/ntfsf] a[l4
tyf Aofhsf] ;dfof]hgsf sf/0f a}+sn] ;dLIff jif{df v'b d'gfkmfdf ?= && s/f]8 %^ nfv cyf{t !*=#)∞ sf] C0ffTds a[l4 u/]sf] 5.
;dLIff jif{sf] v'b d'gfkmfaf6 ljleGg hu]8f sf]ifx?df cfjZos Joj:yf u/]kl5 xfdLn] ?= !=&^ k|lt z]o/sf b/n] gub nfef+z -s/
k|of]hgsf nfuL_ af“8\g] k|:tfj u/]sf 5f“} . ;fy}, k|To]s !) z]o/ a/fa/ #=#% lsQf af]g; z]o/ -cyf{t\ r'Qmf k"“hLsf] ##=%)∞_ hf/L ug{
;d]t k|:tfj u/]sf 5f}“. ljutsf jif{x?df af“8kmf“8 u/]sf] gub nfef+zsf ;fy} ahf/ k"FhLs/0f tyf h]yfdf ePsf] clea[l4 ;d]tnfO{
b[li6ut ubf{ z]o/wgLx?n] a}+sdf nufgL ug'{ePsf] ;'?sf] z]o/ k"FhL ?= # s/f]8df cToflws a[l4 ug{ a}+s ;kmn ePsf] 5 . ;dod}
ljQLo ljj/0fx? ;d]tsf] :jLs[lt k|bfg ul/lbg' ePsf]df >L g]kfn /fi6« a}+snfO{ ;Dk"0f{ z]o/wgLx?sf tk{maf6 wGojfb k|s6 ug{
rfxG5f}F .
sfof{no ;~hfn
a}+sn] ;dLIff jif{ @)&^÷&& df d'n'se/ !!* zfvf / !*% P=6L=Pd= dfkm{t cfly{s kx'“r k'/fpg ;xof]u u/]sf] Joxf]/f oxf“x?nfO{
hfgsf/L u/fpg rfxfG5f}“ . ;dLIff jif{ a}+sn] #( j6f gof“ zfvf ;~rfngdf NofPsf] 5 .
;fy}, cfufdL lbgx?df o; a}+sn] k|bfg ug]{ ;]jfnfO{ Jofj;flos ljljwtf / uxgtf b'j} b[li6n] ;DefJo If]qdf k|lt:kwf{Tds kmfO{bf /
t'ngfTds nfesf b[li6n] sfo{d"ns ;~hfnsf] lj:tf/ ub}{ n}hfg o; a}+s ;Ifd / k|ltj4 /x]sf] s'/fdf ;~rfns ;ldltsf tkm{af6
oxf“x? ;a}nfO{ ljZjf; lbnfpg rfxG5f}“ .
cf}Bf]lus tyf Jofj;flos ;DaGw
a}+sn] cfkm\gf ;a} ;/f]sf/jfnf kIfx?;“u ;'dw'/ tyf bL3{sfnLg k|ltkmnd"ns ;DaGw sfod u/]sf] ox“fx?nfO{ cjut g} 5 . a}+sn]
cfkm\gf ;a} txsf sd{rf/Lx?sf] lasf;f]Gd'v, :t/f]Gglt tyf ;Lk lasf; d"ns sfo{df ;b}j cl3 al9/x]sf] / lg/Gt/ Ps} kl/jf/sf]
cg'e"lt x'g] sfo{ut ;+:sf/nfO{ lg/Gt/tf lb“b} Ú;“u} cl3Ú sf] jfrfsf ;fy pTs[i6 sfo{ ;~rfng ub}{ cl3 a9]sf] 5 . a}+ssf] ;femf p2]Zo
k|flKtsf nflu ;a} sd{rf/Lx? b[9 /x]sf] klg oxf“x?nfO{ cjut u/fpg rfxfG5f}+ / o; sfo{nfO{ yk ;'dw'/ agfpg] tkm{ k|of; eO{/x]sf]
klg oxf“x?nfO{ hfgsf/L u/fpg rfxfG5f}+ .
k|ljlw
cfw'lgs a}+ls· k|0ffnLnfO{ cfTd;fy u/L a}+ssf] Jofj;flos ;Ifdtf clea[l4 ug{ ;"rgf tyf ;+rf/ k|ljlw nufot yk a}+ls· k|ljlwsf]
lasf; ub}{ hfgsf nflu a}+s k|oTgzLn 5 . a}+s ;DaGwL k|ljlwsf] lasf; ub}{ hfg] k|of; a}+sn] k|fyldstfsf ;fy ul//x]sf] 5 . ;f]xL
cg';f/ df]afO{n k|ljlwdf cfwfl/t Nabil Smart Bank, QR Code Payment System tyf O{G6/g]6df cfwfl/t NabilNet sf] dfWodaf6
cfkm\gf u|fxsx?nfO{ ;]jf k|bfg ul//x]sf]] 5 .;fy} u|fxssf] vftf tyf sf/f]af/sf] kof{Kt ;'/Iffsf nflu pko'Qm k|ljlwsf] :t/f]Ggltsf]
cfjZostf dxz'; u/L glan a}+sn] ;a} sf8{nfO{ Chip Card df ?kfGt/0f ug{‘ sf ;fy} ContactLess Technology df cf3fl/t Card
klg hf/L ul/;s]sf]] 5 .
skf]{/]6 u|fxsx?nfO{ yk ;]jf k|bfg ug{] p2]Zon] a}+sn] df]afO{n k|ljlwdf cfwfl/t e@NABIL sf] dfWodaf6 ;]jf ;'rf? u/]sf] 5 .
u|fxs dxfg'efjx?sf] lh1f;f / ;"rgfsf] cfjZostfnfO{ ;Daf]wg ug]{ qmddf a}+sn] O{G6/g]6df cfwfl/t NABINA-Chatbot gfds
cGt/lqmofTds ;]jf k|bfg ub}{ cfPsf] 5 . To;} u/L sf8{ ;]jfnfO{ k|efjsf/L / k4ltut ;'/Iffsf b[li6n] yk ;an / ;Ifd agfpgsf
nflu cfjZos k|fljlws :t/f]Gglt ul/;s]sf 5f}“ / cfufdL lbgdf klg yk k|ljlwd}qL agfp“b} hfg] 5f}“ . cfufdL jif{x?df u|fxsju{x?nfO{
cem} ;'b[9 ;]jf k|bfg ug]{ p2]Zon] a}+sdf Core Banking System sf] :t/f]Ggltsf] sfo{ eO/x]sf] 5 .
a}+ls· ;]jfdf cfw'lglss/0f ;“u} ;'/Iff clea[l4 ug]{ x]t'n] a}+ssf] u|fxs :jo+n] P=6L=Pd sf] ;xof]un] lkg k|fKt÷kl/jt{g ug{ ;lsg]
Joj:yf ;'rf? u/]sf] 5. ;dLIff jif{df a}+sn] ljb]zL u|fxs k|lt ;]jf clej[l4 ug]{ p2]Zon] lehf OG6/g]zgn 8]lj6 sf8{sf] yfngL u/]sf]
5 . a}+sn] o;} jif{ Quick Response Code gfds e'QmfgL k4ltsf] yfngL u/]sf] 5. u|fxs ju{sf] ;'rgfsf] xs / ;xhtfnfO{ dWo
gh/ /fVb} a}+sn] Nabil Customer Care sf] :yfkgf u/]sf] 5. Nabil Customer Care dfkm{t u|fxs dxfg'efjx?n} xKtfsf] ;ft} lbg
rf}la;} w06f 6]lnkmf]g dfkm{t a}+ls· ;]jf tyf ;'emfj pkef]u ug{ ;Sg'x'g]5 .
;+:yfut ;'zf;g tyf kf/blz{tfsf] 3f]if0ff
glan a}s+ n] lgoldt ?kdf /fli6«o tyf cGt/f{li6«o dfkb08 cg';f/ cfkm\gf sf/f]af/ tyf ljQLo ljj/0fx? k|sflzt ub}{ cfO{/x]sf]
5 . oxf“x?sf] a}s + n] oL kIfx?df ljutdf ljleGg lgsfox?af6 k'/is[t Pjd\ ;Ddflgt x'b“ } cfPsf] Joxf]/f oxf“x?nfO{ cjut g}
+ n] Asiamoney af6 g]kfnsf] ‘Best Domestic Bank' tyf ‘Best Digital Bank' sf] pkflw xfl;n u/]sf] 5 eg]
5 . ;dLIff jif{df oxf“x?sf] a}s
Euromoney af6 ‘Euromoney Awards for Excellence - Nepal's Best Bank' af6 k'/is[t eO{ cfkm\gf] gfd cGt/f{li6«o hutdf cem} km}nfpg
;kmn ePsf] 5 . xh'/x?sf] a}s + n] cf=j @)&%÷&^ df a}l+ s· If]` dWo ;a} eGbf a9L s/ ltg]{ ;+:yf x'g ;kmn ePsf]df awfO 1fkg ug{
rfxG5f}. ;fy}, cfufdL lbgx?df klg a}s + ;+:yfut tyf kf/blz{tfsf ;Gbe{df cem ;'b9[ x'b“ } hfg] s'/fdf oxf“x?nfO{ ljZj:t kfg{ rfxfG5f}“ .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
;+:yfut ;fdflhs pQ/bfloTj
gfkmf cfh{g ug]{ p2]Zosf ;fy ul/g] sfo{sf cnfjf glan a}+sn] b]zsf] Ps lhDd]jf/ ;+:yfsf] x}l;otn] cfkm\gf] ;fdflhs pQ/bfloTj
k|lt ;b}j cu|;/ /xL ;fdflhs ;]jf sfo{df of]ubfg k'¥ofp“b} cfO/x]sf] 5 . cfkmgf] k/Dk/fnfO{ lg/Gt/tf lbg] qmddf a}+sn] sf7df8f}+sf]
dxf/fhu~h If]qdf j[Iff/f]k0f sfo{qmd cfof]hgf u/]sf] lyof].
;dLIff jif{df glan a}+sn] ‘Nepal Mountaineering Association' gfds ;+:yf;“u ;xsfo{ ub}{ lxdfno kj{tf/f]x0f ug]{ qmddf Hofg
u'dfPsf kj{tf/f]xLsf kl/jf/sf !% hgf afnaflnsfx?nfO{ 5fqj[lQ k|bfg u/]sf]] 5. To:t}, a}+sn] !$ jifL{o Pl;8 c6\ofs lkl8t aflnsf
d':sfg vft'gnfO{ ?= %) xhf/ /flzsf] ;xof]u u/]sf] 5 . ;fy}, a}+sn] #^ cf}+ jflif{sf]T;jsf] cj;/df /Qmbfg sfo{qmd ;d]t cfof]hgf
u/]sf] lyof]. ;f] sfo{qmddf a}+ssf !@@ hgf sd{rf/Ln] /Qmbfg u/]sf lyP. sf]le8 !( dxfdf/L lj?å kfO{nf rfNg] x]t'n] a}+sn]
>L s0ff{nL k|b]z ;/sf/nfO{ lk=;L=cf/ d]l;g vl/bsf lgldŒf ?= @* nfv @% xhf/ x:tfGt/0f u/]sf] 5. oxL dfu{nfO{ cfTd;fy
ub}{ a}+ssf sd{rf/Lx? Pj+ ;~rfns ;ldltsf ;b:ox?n] g]kfn ;/sf/sf] ‘Corona Virus Control and Treatement Relief Fund'
df ;+o'Qm ?kdf ?= @^ nfv @( xhf/sf] ;xof]u u/]sf 5g\\ . rfn" cfly{s jif{df a}+sn] g]kfn ;/sf/sf] sf]le8 /fxt sf]ifdf ?=
^,)),)),)))÷– of]ubg u/]sf] 5 .
a}+sn] g]kfn lj1fg tyf k|ljlw k|lti7fg (Nepal Academy of Science and Technology – NAST) ;“usf] ;xsfo{df ‘glan lj1fg tyf
k|ljlw k'/:sf/ @)&^’ ljt/0f u/]sf] 5 . lj1fg tyf k|ljlwsf If]qdf pTs[i6 vf]h tyf cg';Gwfg ug]{ g]kfnL j}1flgsx?nfO{ k|f]T;fxg
ug]{ p2]Zosf ;fy ;'? ul/Psf] o; k'/:sf/ cGtu{t a}+såf/f rf/ ljwfdf rf/ hgf j}1flgs tyf cg';Gwfgstf{x?nfO{ hgxL ?= ! nfv
@% xhf/ /flzsf] k'/:sf/ k|bfg ub}{ cfPsf] 5 .
Joj;fo ;++rfngsf l;nl;nfdf ox“fx?sf] a}+s b]zsf] Ps lhDd]jf/ ;+:yfsf] x}l;otdf cfkm\gf] ;fdflhs pQ/bfloTj k|lt ;r]t /x]sf]
5 / d'gfkmf /lxt ;fdflhs ;]jfdf of]ubfg k'¥ofp“b} cfPsf] 5 .
UKaid Sakchyam Access to Finance ;“usf] ;xsfo{
klxnf] r/0fdf a}+sn] UKaid Sakchyam Access to Finance ;“u ;xsfo{ u/L g]kfn /fi6« a}+ssf] lgb]{zg adf]lhd b'u{d :yfgx?df &
j6f zfvfx? :yfkgf u/]sf] lyof] . bf]>f] r/0fdf ;fgf tyf demf}nf pBdsf] lasf;sf lglDt glan a}+sn] / UKaid Sakchyam Access
to Finance ;“u ;xsfo{ ul//x]sf] 5 . o;}sf] kl/0ffd:j?k glan ;lhnf] shf{ / glan gf/L shf{ of]hgf NofPsf] xf] . oL ;fgf tyf
demf}nf shf{ of]hgfsf] ;kmntfkl5 glan a}+sn] glan ;lhnf] shf{s} :t/f]Ggltsf ?kdf glan ;lhnf] PS;k|]; shf{ of]hgf ;fj{hlgs
u/]sf] xf] . Credit Scoring ljlwsf] k|of]u ub}{ shf{ :jLs[t ug]{ tyf Aofhb/ tf]Sg] glan a}+s klxnf] a}+s aGg k'u]sf] xf] . o;af6 ;fgf
tyf demf}nf pBdsf nflu ?= &% nfv;Ddsf] shf{ k|ltikwL{ Aofhb/df pknAw u/fO{Psf] 5 . C0fLsf] shf{ cfj]bgdf lz3| lg0f{o ln“b}
cfj]bg k|fKt ePsf] #% 306fleq :jLs[lt÷c:jLs[ltsf] lg0f{o k|bfg ug]{ ul/Psf] xf] .
cfly{s jif{ @)&&÷&* sf] k|ult ljj/0f tyf eljiosf] k'jf{g'dfg
oxf“x?sf] a}+sn] jif{ @)&&÷&* sf] k|f/Deb]lv g} ;Gtf]ifhgs Pjd\ cu|0fL ?kdf Joj;fosf] lj:tf/ cl3 a9fPsf] 5 . t]>f] dlxgfdf
cyf{t\ @)&& cflZjgdf a}+ssf] s'n lgIf]k ?= ! va{ (( ca{ ^^ s/f]8, s'n shf{ ?= ! va{ ^( ca{ %@ s/f]8, s'n nufgL -dfu tyf cNk
;'rgfdf k|fKt x'g] /sd ;lxt_ ?= $^ ca{ ! s/f]8 / v'b gfkmf ?= ! ca{ # s/f]8 /x]sf] 5 . cfiff9 d;fGt @)&& sf] t'ngfdf of] a[l4
qmdzM lgIf]k tkm{ ?= ^ ca{ ^# s/f]8 cyf{t\ #=$#∞ / shf{ tkm{ ?= !@ ca{ ^) s/f]8 cyf{t\ *=)#∞ /x]sf] 5 .
o; cfly{s jif{ @)&&÷&* sf] nflu th{'df ul/Psf] sfo{of]hgf adf]lhd Joj;fo lj:tf/ u/L ;an Pj+ r':t aGg] tkm{ klg a}+s pGd'v
/x]sf] 5 . xfn a}+ls· Joj;fo yk k|lt:kwf{Tds x'“b} uO{/x]sf] kl/k]|Ifdf a}+sn] cfkm\gf] k|lt:kwf{Tds Ifdtfdf ;d]t a[l4 ug{sf] nflu
cfufdL lbgdf u|fxs tyf ;]jf ;'ljwfsf] bfo/f lj:tf/ ug]{, k|ljlwsf] clea[l4 ug]{, shf{sf] u'0f:t/df ;'wf/ ug]{, ;DklQ bfloTjsf]
Joj:yfkg yk r':t b'?:t ug]{ / shf{ kl/df0fdf a[l4 u/L cfDbfgLsf] bfo/f a9fpg] nufotsf sfo{x?nfO{ lg/Gt/tf lbO{g]5 .
oBkL, cfly{s jif{ @)&&÷&* df ljut gf} dlxgfb]lv sf]le8 dxfdf/Ln] lzlyn cy{tGqsf] aLr Go"g Aofhb/ k|lt:kw{f ;Fu} v'Dr“bf]
Aofhb/ cGt/n] ubf{ a}+ls· Joj;fo ;~rfng Pj+ lj:tf/ yk k|lt:kwL{ tyf cem} r'gf}tLk"0f{ x'g] b]lvG5 . xfd|f] k|d'v r'gf}tL eg]s}
;DklQsf] u'0f:t/df ;'wf/ Nofpg', t/ntfsf] plrt Joj:yfkg ug'{ / shf{ kl/df0fdf a[l4 u/L cfDbfgLsf] bfo/f a9fpg' g} x'g]5 .
o;sf ;fy} abln“bf] gLltut jftfj/0f aLr xfd|f] h:tf] ;an Pj+ r':t ;+:yfnfO{ yk ;an agfpg] tkm{ s]xL r'gf}ltsf afjh'b clwstd
cj;/x? k|fKt x'g] xfd|f] d'Nof°g /x]sf] 5.
oxf“x?sf] k|]/0ffbfoL ;xof]u / ;b\efjsf cltl/Qm oxf“x?af6 ;do–;dodf k|fKt x'g] Jofj;flos cg'kf]if0f / ;[hgfTds ;'emfjsf
cfwf/df a}+sn] a+}ls· If]qsf Jofj;flos r'gf}tLx?sf] ;fdgf ug]{ / ;Defjgfx?sf] clwstd pkof]u ub}{ a}+ssf] /0fgLlts, ;+/rgfut,
k4ltut / dgf]Jojxf/ut ;a} kIfdf cfkm"nfO{ ;an / ;Ifd t'Nofpg ;~rfns ;ldlt b[9tfk"j{s cl3 a9\g] ljZjf; lbnfpg rfxG5f}“ .
;~rfns ;ldltsf] dfGotf
a}+sn] ;+:yfut ;'zf;g k|0ffnLnfO{ ;b}j cfTd;fy u/L cfkm\gf] lhDd]jf/Lsf] kfngf ug]{ / hjfkmb]lxtf jxg ug]{ dfGotf lnO{ cfPsf]
5 . ;fy}, a}+sn] /0fgLlts Joj:yfkg k4lt, Jofj;flos sfo{ k4ltsf] k'g/;+/rgfsf cfwf/df lg/Gt/ kl/is[t k4ltsf] cjnDag,

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
sfo{;Dkfbg, lasf;, cg';/0f, Joj:yfkg / sd{rf/LaLrsf] ;'dw'/ ;DaGw, u|fxssf] ;]jfdf k"0f{ ?kdf ;dk{0f h:tf d"No / dfGotfsf]
;Da4{g u/L cl3 a9\g] k|0f xh'/x? dfem xfdL ub{5f}“ . To;}u/L ;+:yfut ;'zf;gn] u/]sf] klbo g}ltstfsf] kfngf tyf :jfy{ åGbsf]
plrt Joj:yfkg x'g] u/L ;~rfns ;ldltsf ;a} ;b:ox?n] a}+s;“u ;/f]sf/ /fVg] ;a} k|sf/sf ultljlw tyf lqmofsnfkdf
;fd~h:otf sfod ub}{ cfpg' ePsf] 5 / o; ljifodf ;~rfns ;ldlt ;b}j ;+j]bgzLn /x]sf] 5 .
;~rfns ;ldltdf ePsf] x]/km]/
;dLIff jif{ @)&^÷&& df :jtGq ;~rfns >L k|tfk s'df/ kf7s, a}+ssf] ;+:yfks z]o/wgLx?sf] tkm{af6 dgf]lgt
;~rfns >L lj/]Gb/ kf}n bfgLsf] / >L pbos[i0f pkfWofosf] sfo{sfn ;dfKt ePsf] / >L dx]z /fh kGt a}+ssf] #% cf}+ jflif{s
;fwf/0f ;efaf6 a}+ssf] ;~rfnsdf lgjf{lrt x'g'ePsf] 5 . gj lgjf{lrt ;~rfns >L dx]z /fh kGtnfO{ xflb{s :jfut ub}{ k"j{
;~rfnsx? >L k|tfk s'df/ kf7s, >L lj/]Gb/ kf}n bfgL tyf >L pbos[i0f pkfWonfO{ pxfFx?n] k|bfg ug'{ePsf] ax'd"No ;'emfj, ;lqmo
e"ldsf tyf ;xof]usf] lgldQ ;~rfns ;ldlt cfef/ k|s6 ub{5 .
;dLIff jif{d} a}+ssf] ;~rfns ;ldltdf :jtGq ;~rfnssf] ?kdf >LdtL zdf{sf] /flhgfdf ldlt @)&&÷@÷$ df :jLs[t eP kZrft\
>LdtL cfzf /f0ff clwsf/L ldlt @)&&÷#÷!$ b]lv nfu' x'g] u/L a}+ssf] :jtGq ;~rfnsdf lgo'Qm x'g'ePsf] 5 . gjlgo'Qm ;~rfns
>LdtL clwsf/LnfO{ xflb{s :jfut ub}{ k"j{ ;~rfns zdf{nfO{ pxf+n] k|bfg ug'{ePsf] of]ubfgsf] lgldQ ;~rfns ;ldlt cfef/ k|s6
ub{5 .
;j{;fwf/0f z]o/wgLx?sf] tkm{af6 lgjf{lrt tTsfnLg ;~rfns ;ldltsf cWoIf >L zDe' k|;fb kf}8\ofn tyf tTsfnLg ;~rfns
>L bof/fd uf]kfn cu|jfn cf–cfkm\gf] sfo{sfn k'/f u/L ldlt @)&&÷^÷!* b]lv ;]jf lgj[Q eO{;Sg' ePsf] 5 . pxf+x?n] cfkm\gf]
sfo{sfndf a}+snfO{ k'¥ofpg' ePsf] of]ubfgsf nflu xflb{s wGojfb 1fkg ub}{ / ;]jf lgj[lQ kZrft\ ldlt @)&&÷&÷( sf lbg k"j{ cWoIf
>L kf}8\ofnsf] c;fdlos lgwg ePsf]df ;~rfns ;ldlt ulx/f] ;dj]bgf JoQm ub{5 / pxf+k|lt pRr ;Ddfg k|s6 ub{5 .
;Dk"0f{ z]o/wgL dxfg'efjx?, u|fxsju{ tyf z'elrGtsx?nfO{ oxf“x?sf] c6"6 ;dy{g tyf ;xof]usf nflu ;~rfns ;ldltsf]
tk{maf6 / d]/f] JolQmut tj/af6 klg tkfO{+x?nfO{ xflb{s s[t1tf JoQm ug{ rfxG5' . g]kfn /fi6« a}+s, sDkgL /lhi6«f/sf] sfof{no,
g]kfn lwtf]kq af]8{, g]kfn :6s PS:r]Gh tyf l;=l8=P;= P08 lSnol/· ln= af6 a}“sn] lg/Gt/ kfO{/x]sf] ;xof]u tyf dfu{lgb]{zgsf]
nflu wGojfb 1fkg ub{5f}“ . a}+ssf] ;du| ;kmntfdf dxTjk"0f{ of]ubfg ug'{ x'g] sd{rf/Lx?nfO{ klg ;~rfns ;ldltsf] tk{maf6 xflb{s
wGojfb lbg rfxG5f}“ .
oxf“x?af6 ljutsf jif{x?df a}+snfO{ of] prfO{df k'¥ofpg ;/fxgLo of]ubfg ug'{ eP h:t} cfufdL jif{x?df ;d]t cf–cfkm\gf] :yfgaf6
a+}ssf] prfO{ yk a9fpg]tkm{ oxf“x?sf] of]ubfg /xg]5 eGg]df klg xfdL ljZj:t 5f}“.
wGojfb
;~rfns ;ldltsf] tkm{af6

pk]Gb| k|;fb kf}8\ofn

cWoIf
ldlt M @)&&÷)(÷)&
k'gZr M o;};fy ;+nUg cg';"rL ‘s’ df a}+s tyf o;sf] ;xfos sDkgLsf] jif{ @)&^÷&& sf] sf/f]af/sf] lj:t[t ;dLIff ul/Psf] 5 .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

cg';'rL s
!= glan a}+ssf] ;~rfng tyf ljQLo k'g/fjnf]sgsf] ;f/;+If]k
!=! ljut kf“r jif{sf] ljQLo cj:yfsf] ljj/0f
?= xhf/df
cfiff9 d;fGt
k"FhL tyf bfloTj
@)&& @)&^ @)&% @)&$ @)&# @)&@
z]o/ k"FhL * 10,09,74,97 9,01,18,45 8,04,32,21 8,04,32,21 6,18,55,07 4,75,49,50

hu]8f tyf sf]if 15,75,81,61 14,17,67,67 12,54,31,36 8,65,59,63 5,40,95,19 4,73,06,41

C0fkqx? ** 2,03,58,74 - 6,00,00 30,00,00 30,00,00 30,00,00

;fk6L *** 5,32,86 8,84,75 3,25,18 1,33,85 1,90,00,00 -

lgIf]k 1,93,03,53,31 1,64,37,30,42 1,35,97,93,35 1,21,94,10,25 1,10,26,72,72 1,04,23,79,10

e'QmfgL ug'{kg]{ laN; 1,23,08,54 63,22,35 70,37,80 31,91,86 29,35,14 24,34,33

k|:tfljt nfef+z - - - - 71,15,19 25,02,61

cfos/ bfloTj - - - - - 17,92

cGo bfloTj 15,46,90,26 12,85,64,57 11,71,41,06 4,74,50,81 2,23,28,65 1,46,75,41

s'n 2,37,68,00,30 2,01,13,88,21 1,69,07,60,96 1,44,01,78,61 1,27,30,01,95 1,15,98,65,29

;DklQ
gub df}Hbft 2,68,29,79 8,53,22,98 4,00,49,51 5,98,73,16 1,64,06,32 1,82,02,01

g]kfn /fi6« a}+sdf

20,02,10,31 8,00,11,96 7,37,22,85 5,92,45,70 5,82,60,16 12,92,46,04
/x]sf] df}Hbft
a}+s tyf ljQLo
2,11,66,50 2,13,80,31 3,94,73,99 1,17,98,44 2,79,62,00 1,25,89,34
;+:yfdf /x]sf] df}Hbft
dfu tyf cNk ;"rgfdf
- - - - 39,00,18 32,35,41
k|fKt x'g] /sd
nufgL 44,02,19,76 36,53,98,02 28,66,63,64 35,95,08,39 36,52,79,50 30,97,24,87

shf{, ;fk6 tyf laN;

1,53,89,04,39 1,33,55,87,36 1,13,62,51,55 92,47,13,41 76,10,60,17 65,50,19,25
vl/b
l:y/ ;DklQ 1,31,81,14 1,05,17,92 1,03,65,95 85,23,79 77,02,13 81,24,40

u}/ a}+ls· ;DklQ 82,19 82,19 82,19 - - -

cGo ;DklQ 13,62,06,20 11,30,87,48 10,41,51,28 1,65,15,71 3,24,31,49 2,37,23,95

s'n 2,37,68,00,30 2,01,13,88,21 1,69,07,60,96 1,44,01,78,61 1,27,30,01,95 1,15,98,65,29

Gff]6M * @)&% cl3sf jif{x?df k|:tfljt af]g; z]o/ ;d]t b]vfOPsf] 5 .
** k|:t't /sd ltg{ af“ls Aofh ;d]tsf] xf] .
***@)&$, @)&% , @)&^ / @)&& sf] ;fk6L eGgfn] NRB Refinance dfq xf] .

ljut kf“r jif{sf] ljQLo cj:yfsf] ljZn]if0f ubf{ glan a}+ssf] ;du| ljQLo cj:yf c´ a9L alnof] / ;'b[9 x“'b} uPsf] b]lvG5 h;sf]
´ns jf;nftsf] cfsf/df lg/Gt/ a[l4df klg b]lvG5. ;f] cjlwdf jf;nftsf] cfsf/ ?= ! va{ !% ca{af6 a9]/ @)&& cfiff9
d;fGt ;Dd cfO{k'Ubf ?= @ va{ #* ca{ k'u]sf] 5 . jflif{s rqma[l4 a[l4b/ (Compounded Annual Growth Rate) sf cfwf/df of]
a[l4b/ k|lt jif{ !%=$#∞ sf] xf/fxf/Ldf /x]sf] 5 .
ljut kf“r jif{x?df z]o/wgLx?sf] h]yfdf pNn]Vo a[l4 ePsf] 5 . cf=j= @)&@÷&# sf] z'?jftdf ?= ( ca{ $* s/f]8 /x]sf]
z]o/wgLx?sf] s'n h]yf cf=j= @)&^÷&& sf] cfiff9 d;fGt ;Dd cfO{k'Ubf ?= @% ca{ *^ s/f]8 k'u]sf] 5 . of] a[l4 cf=j= @)&@÷&# b]lv

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
cf=j= @)&^÷&& ;Ddsf] k|:tfljt gub nfef+z ?= ^ ca{ &@ nfv afx]ssf] xf] . k“"hL a[l4df a}+sn] hf/L u/]sf] af]g; z]o/sf] dxTjk"0f{
e"ldsf /x]sf] 5 . cf=j= @)&@÷&# b]lv cf=j= @)&%÷&^ ;Ddsf kfFr jif{x?df a}+sn] sdfPsf] gfkmfaf6 cfkm\gf z]o/wgLx?nfO{ gub
nfef+z qmdzM ^=*@∞, !%∞, !*∞, @@∞ / @@∞ tyf af]g; z]o/ nfef+z qmdzM #)∞, #)∞, #)∞, !@∞ / !@∞ sf b/n] ljt/0f u/]sf] 5 .
cf= j= @)&^÷&& sf nflu !=&^∞ gub nfef+z tyf ##=%∞ af]g; z]o/ ljt/0f ug]{ k|:tfj ;fwf/0f ;ef ;dIf k]z ul/Psf] 5 . of] cjlwdf
-% jif{df_ af]g; z]o/ / gub nfef+z ljt/0fsf] nflu s'n /sd qmdzM ?= * ca{ &! s/f]8 tyf ?= % ca{ &^ s/f]8 ljlgof]hg
ePsf] 5 .
k"“hL tyf bfloTj tkm{sf] k|d'v lx:;f cf]u6\g] lgIf]ksf] jflif{s rqma[l4 a[l4b/ ;f] cjlwdf k|lt jif{ !#=!@∞ sf] xf/fxf/Ldf /x]sf] 5 .
@)&@ cfiff9 d;fGtdf ?= ! va{ $ ca{sf] xf/fxf/Ldf /x]sf] s'n lgIf]k @)&& cfiff9 d;fGt;Dd cfO{ k'Ubf yk ?= * va{ ** ca{n]
a9]/ ?= ! va{ (# ca{ k'u]sf] 5 .
?= xhf/df
cfiff9 d;fGt jflif{s rqma[l4
ljj/0f
@)&& @)&@ a[l4b/
z]o/wgLsf] h]yf 25,85,56,59 9,48,55,91 22.2%

lgIf]k 1,93,03,46,26 1,04,23,79,10 13.1%

s'n shf{, ;fk6 tyf laN; v/Lb 1,53,01,14,93 67,16,16,71 17.9%

s'n nufgL -dfu]sf] jvt tyf cNk ;"rgfdf k|fKt x'g] nufgL ;d]t_ 44,02,19,76 31,30,30,16 7.1%

v'b l:y/ ;DklQ -x|f; s6\6L kl5sf]_ 1,31,81,14 81,24,40 10.2%

;DklQ tkm{ ljut kf“r jif{x?df a}+ssf] s'n Aofh cfh{g ug]{ ;DklQx? (Gross Interest Earning Assets) sf] cfsf/df ?= (*
ca{ $^ s/f]8n] a[l4 eO{ jflif{s rqma[l4 a[l4b/ !$=**∞ sfod /x]sf] b]lvG5 . ljz]if u/L s'n shf{ tyf ;fk6df ?= *% ca{ *%
s/f]8sf] a[l4 -jflif{s rqma[l4 a[l4b/ !&=()∞_ ePsf] 5 eg] nufgLtkm{ -dfu tyf cNk ;"rgfdf k|fKt x'g] /sd ;d]t_ ?= !@ ca{
&@ s/f]8sf] -jflif{s rqma[l4 a[l4b/ &=)^∞_ a[l4 ePsf] 5 . o;} u/L lgIf]k tkm{ ?= ** ca{ *) s/f]8sf] -jflif{s rqma[l4 a[l4b/
!#=!@∞_ a[l4 ePsf] 5 .
;dLIff jif{ @)&^÷&& df a}+ssf] s'n lgIf]k tkm{ ?= @* ca{ ^^ s/f]8sf] a[l4 ;lxt jflif{s a[l4b/ !&=$$∞ / s'n shf{ tyf ;fk6
tkm{ ?= @) ca{ %# s/f]8sf] a[l4 ;lxt jflif{s a[l4b/ !%=$(∞ sfod /x]sf] 5 . nufgL tkm{ eg] ?= ! ca{ %@ s/f]8sf] a[l4 ;lxt
jflif{s a[l4b/ #=%&∞ sfod /x]sf] 5 .

!=@ ljut kfFr jif{sf] cfo ljj/0f -gfkmf gf]S;fg lx;fa_

?= xhf/df
cf= j= ;dflKt cfiff9 d;fGt
ljj/0f
@)&& @)&^ @)&% @)&$ @)&# @)&@
Aofh cfDbfgL 16,46,29,14 15,24,37,80 11,34,98,67 8,16,88,70 6,15,56,60 5,76,23,45

Aofh vr{ 9,47,92,49 8,08,45,26 5,08,78,08 2,60,60,91 1,82,96,89 2,23,60,64

v'b Aofh cfDbfgL 6,98,36,65 7,15,92,54 6,26,20,59 5,56,27,79 4,32,59,71 3,52,62,81

sldzg, z'Ns tyf cGo

1,36,73,64 1,35,52,53 1,22,95,24 1,09,52,58 81,76,11 72,07,40
cfDbfgL
;6xL 36a9af6 cfDbfgL 77,31,10 81,43,04 72,82,67 64,72,66 58,60,57 51,24,77

s'n ;~rfng cfDbfgL 9,12,41,39 9,32,88,10 8,21,98,49 7,30,53,04 5,72,96,39 4,75,94,98

sd{rf/L vr{ 1,44,35,66 1,27,83,52 1,09,91,15 90,89,99 77,53,06 74,34,84

cGo ;~rfng vr{ 1,16,46,37 94,73,76 66,33,20 63,69,81 60,48,09 61,30,18

shf{ gf]S;fgL Joj:yf eGbf

6,51,59,37 7,10,30,83 6,45,74,14 5,75,93,23 4,34,95,24 3,40,29,96
cl3sf] ;~rfng d'gfkmf
;Defljt gf]S;fgL jfktsf]
85,67,59 40,51,74 17,58,58 -12,410 5,076 16,70,71
Joj:yf

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

;~rfng d'gfkmf 5,65,91,77 6,69,79,08 6,28,15,55 5,77,17,33 4,34,44,48 3,23,59,25

u}/ ;~rfng cfDbfgL÷-vr{_ 19,42 1,46,68 4,383 1,12,60 5,92,56 4,43,64

;Defljt gf]S;fgL jfktsf]

- - - - 5,21,51 2,096
Joj:yfsf] lkmtf{
lgoldt sf/f]af/af6 ePsf]
5,66,11,19 6,71,25,77 6,28,59,38 5,78,29,93 4,45,58,54 3,28,23,85
d'gfkmf
c;fdfGo sf/f]af/af6 ePsf]
- - - - -47,301 -29,25
cfDbfgL÷-vr{_
;Dk"0f{ sf/f]af/ ;dfj]z
5,66,11,19 6,71,25,77 6,28,59,38 5,78,29,93 4,40,85,54 3,27,94,60
kl5sf] v'b d'gfkmf
sd{rf/L af]g; jfktsf]
56,61,12 67,12,58 62,85,94 51,41,44 40,07,78 29,81,33
Joj:yf
cfos/ Joj:yf 1,63,17,66 1,80,24,66 1,67,54,51 1,56,64,66 1,18,84,42 88,75,14

v'b gfkmf÷-gf]S;fg_ 3,46,32,41 4,23,88,54 3,98,18,93 3,70,23,83 2,81,93,34 2,09,38,14

ljut kf“r jif{sf] cfo ljj/0f x]bf{ glan a}+ssf] sfo{ ;Dkfbg k|efjsf/L Pj+ yk ;'b[9 x“'b} uPsf] b]lvG5 . ;du| jfl0fHo a}+sx?sf]
a[l4b/;“u t'ngf ubf{ glan a}+sn] xfl;n u/]sf] a[l4b/ pT;fxhgs /x]sf] 5 . o; cjlwdf v'b d'gfkmfsf] kf“r jif{sf] jflif{s
rqma[l4 a[l4b/ !)=%(∞ /x]sf] 5 . cl3Nnf] jif{sf] t'ngfdf ;dLIff jif{ @)&^÷&& df a}+ssf] v'b d'gfkmf sl/a ?= && s/f]8 %^
nfv cyf{t\ !*=#)∞ n] C0ffTds a[l4 ePsf] 5 .
kf“r jif{ cl3sf] t'ngfdf ;dLIff jif{ @)&^÷&& ;Dd cfO{k'Ubf jflif{s rqma[l4 a[l4b/ cg';f/ s'n Aofh cfh{g ug]{ ;DklQdf !$=**∞
n] a[l4 ePsf] 5 eg] s'n Aofh cfodf @#=#^∞ n] a[l4 ePsf] 5 . To;} u/L ;f]xL cg';f/ t'ngf ubf{ Aofh vr{ x'g] bfloTjdf !#=@
(∞ n] a[l4 ePsf] 5 eg] s'n Aofh vr{df eg] ##=$(∞ cyf{t\ ?= & ca{ @$ s/f]8n] a[l4 ePsf] 5 .
?= xhf/df
cf= j= ;dflKt cfiff9 d;fGt jflif{s rqma[l4
ljj/0f
@)&& @)&@ a[l4b/
v'b Aofh cfDbfgL 6,98,36,65 3,52,62,81 14.64%
sldzg, z'Ns tyf cGo cfDbfgL 1,36,73,64 72,07,40 13.66%
;6xL 36a9 jfktsf] cfDbfgL 77,31,10 51,24,77 8.57%
sd{rf/L vr{ 1,44,35,66 74,34,84 14.19%
cGo ;~rfng vr{ 1,16,46,37 61,30,18 13.70%
sd{rf/L af]g; jfktsf] Joj:yf 56,61,12 29,81,33 13.68%
cfos/ jfktsf] Joj:yf 1,63,17,66 88,75,14 12.95%
kf“r jif{ cl3sf] t'ngfdf ;dLIff jif{ @)&^÷&& ;Dd cfOk'Ubf jflif{s rqma[l4 a[l4b/ cg';f/ sldzg, z'Ns tyf cGo cfDbfgLdf
!#=^^∞ cyf{t\ ?= ^$ s/f]8 ^^ nfvn] a[l4 ePsf] 5 . o; zLif{s cGtu{t a}+sn] k|bfg ug{] ljleGg ;]jfx? h:t} k|lttkq tyf a}+s
Uof/]06L, qm]l86 sf8{ tyf 8]la6 sf8{, /]ld6\ofG; Pj+ C0f Joj:yfkg tyf Ph]G;L ;]jfdf xfl;n u/]sf] a[l4sf sf/0f cfDbfgLdf
a[l4 ePsf] xf] . cl3Nnf] jif{sf] t'ngfdf ;dLIff jif{ @)&^÷&& df ;f] zLif{ssf] cfDbfgL ?= ! s/f]8 @! nfv cyf{t\ )=*(∞ n] a[l4
ePsf] 5 .
ljut kf“r jif{df a}+ssf] ljb]zL ljlgdo cfodf ?= @^ s/f]8n] a[l4 ePsf] 5 . ;f] zLif{sdf k~r jflif{s a[l4b/ *=%&∞ /x]sf] 5 .
cl3Nnf] jif{sf] t'ngfdf ;dLIff jif{ @)&^÷&& df ;f] zLif{ssf] cfDbfgL ?= $ s/f]8 !@ nfv cyf{t\ %=)^∞ n] C0ffTds a[l4 ePsf]
5.
g]kfnsf] ljQLo If]qdf glan a}+s k|d'v Pj+ cfsif{s /f]huf/bftfsf] ?kdf kl/lrt 5 . ljut kf“r jif{df a}+ssf] sd{rf/L vr{df -jf]g;
clw_ ?= &) s/f]8n] a[l4 ePsf] 5 . jflif{s rqma[l4 a[l4b/ cg';f/ ;f] zLif{sdf k~r jflif{s a[l4b/ !$=!(∞ /x]sf] 5 . pQm a[l4b/
o; cjlwdf v'b d'gfkmfdf ePsf] !)=%(∞ sf] jflif{s rqma[l4 a[l4b/nfO{ x]bf{ cfsif{s g} 5 . o;n] cfufdL lbgdf sd{rf/Lx?nfO{
a}+ssf] nIo k|flKttkm{ cu|;/ x'g yk clek]|l/t ug]{5 .

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
d'gfkmfdf cfPsf] C0ffTds a[l4;“u} ;dLIff jif{df sd{rf/Lx?n] k|fKt u/]sf] af]g;df ;d]t cl3Nnf] cfly{s jif{sf] t'ngfdf ?= !)
s/f]8 %! nfv cyf{t\ !%=^^∞ n] C0ffTds a[l4 ePsf] 5 . sd{rf/L af]g;df ljut kf“r jif{sf] cjlwdf ePsf] jflif{s rqma[l4 a[l4b/
!#=^*∞ /x]sf] 5 .
ljut kf“r jif{df a}+ssf] cGo ;~rfng vr{df ?= %% s/f]8n] !^ nfvsf] a[l4 ePsf] 5 . jflif{s rqma[l4 a[l4b/ cg';f/ ;f] zLif{sdf
jflif{s a[l4b/ !#=&)∞ /x]sf] 5 . cl3Nnf] jif{sf] t'ngfdf ;dLIff jif{ @)&^÷&& df ;f] zLif{sdf ?= @! s/f]8 &# nfvn] a[l4 ePsf]]
5 . oBlk, Joj:yfkg ;b}j nfutsf] Joj:yfkg tyf vr{ lgoGq0f ug{df ;hu /x]sf] 5 / vr{x? ah]6sf] ;Ldfleq /fvL
Joj:yfkg Pj+ lgoGq0f ug]{ ul/Psf] 5. lgoGq0feGbf aflx/sf kl/l:yltdf Joj:yfkgsf] k"j{ :jLs[lt lnO{ vr{ ug]{ ul/G5 /
;~rfns ;ldltsf] cg'df]bgsf nflu k]z ug]{ ul/G5 .
!=# ;dLIff jif{sf] pknAwL
;dLIff jif{ @)&^÷&& df a}+ssf] sfo{;Dkfbg pT;fxhgs /x]sf] 5 . o; a}+sn] r'gf}ltk"0f{ cfly{s tyf /fhgLlts kl/b[iosf] ;fdgf
ub}{ cfkm\gf] jf;nftdf yk ;'wf/ ug{ ;kmn ePsf] 5 . pQm cf=j df dfgj hflt dfly cfO{nfu]sf] sf]/f]gf dfxfdf/Lsf] k|sf]k ;“u h'Wb}
Jofj;flos ;~rfngnfO{ lg/Gt/tf lbg ;Sg'nfO{ g} 7'nf] pknlAwsf] ?kdf lnPsf] 5. g]kfn nufot ;f/f ljZj g} o:tf] leif0f
kl/l:yltsf] ;fdgf ub{} u/]sf] sf/0fn] ubf{ g} Joj;fo tyf C0f nufgLdf cfzfltt a[l4 x'g ;s]g. ;f] dfxfdf/L tyf w6\bf] Aofh
b/ cGt/sf sf/0f a}+ssf] Aofh cfDbfgL tyf v'b d'gfkmfdf x|f; cfPsf] 5 . ut jif{sf] t'ngfdf ;dLIff jif{df v'b d'gfkmfdf !*=#)∞
-cyf{t\ ?= && s/f]8 %^ nfv_ n] C0ffTds a[l4 ePsf] 5.
jfl0fHo a}+sx?åf/f k|sflzt cf=j= @)&^÷&& sf] n]vfk/LIf0f cl3sf] ljQLo ljj/0f cg';f/ ;dLIff jif{df s'n lgIf]k tyf s'n
shf{sf] cf}ift jflif{s a[l4b/ qmdzM @)=!&∞ tyf !^=!$∞ /x]sf] b]lvG5 . o; cjlwdf glan a}+sn] xfl;n u/]sf] a[l4b/ qmdzM
!&=$$∞ tyf !%=@@∞ /x]sf] 5 . ahf/ k|lt:kwf{ tyf lgofds lgsfon] Aofhb/ cGt/sf] l;dfdf NofPsf] kl/zf]wgsf] sf/0fn]
ubf{ shf{ tyf nufgL / lgIf]ksf] Aofhb/ aLrsf] cGt/ s]xL 36\g uPsf] 5 . o;sf afjh'b shf{ tyf lgIf]kdf ePsf] a[l4nfO{ cfwf/
dfGb} o; jif{sf] sfo{ ;Dkfbg ;Gtf]ifk|b dfGg ;lsG5 .
;dLIff jif{df a}+sn] shf{ tyf nufgLdf cfh{g u/]sf] Aofh cfDbfgLnfO{ tn lbOPsf] tflnsfdf ;+If]kdf k|:t't ul/Psf] 5 .
?= xhf/df
cf= j= ;dflKt cfiff9 d;fGt
ljj/0f a[l4b/
@)&& @)&^
cf}ift shf{ tyf ;fk6 -sd{rf/L shf{ ;d]t_ 1,48,45,49,88 1,28,94,41,05 15.13%

shf{ tyf ;fk6df -sd{rf/L shf{ ;d]t_ Aofh cfDbfgL 14,85,81,37 14,13,62,39 5.11%

Aofh cfDbfgL b/ -∞_ 10.01% 10.96%

cf}ift nufgL -z]o/ nufgL afx]s_ 36,41,03,05 30,55,34,97 19.17%

nufgLdf Aofh cfDbfgL 1,50,98,20 125,58,09 20.23%

Aofh cfDbfgL b/ -∞_ 4.15% 4.11%

Aofh cfDbfgL x'g] ;DklQsf] s'n /sd 1,84,86,52,92 1,59,49,76,01 15.90%

;du| Aofh cfDbfgL 16,36,79,57 15,39,20,49 6.34%

efl/t cf}ift Aofh cfDbfgL b/ -∞_ 8.85% 9.65%

;dLIff jif{ @)&^÷&& df shf{ tkm{sf] Aofh cfDbfgL b/df (% cfwf/ c+sn] C0ffTds a[l4 ePsf] 5 eg] nufgL tkm{sf] Aofh
cfDbfgL b/df )=)$∞ n] a[l4 ePsf] 5. shf{ tyf nufgL tkm{sf] Aofhb/df C0ffTds a[l4 ePsf sf/0fn] ;du| Aofh cfDbfgL
b/df *) cfwf/ c+sn] C0ffTds a[l4 ePsf] xf]].
;dLIff jif{ @)&^÷&& df cNksfnLg Aofhb/x?df vf; ;'wf/ b]lvPg . ;dLIff jif{df ahf/df b]lvPsf] t/ntfdf rfk, ltj| k|lt:kwf{
jif{sf] clwsf+z cjlwdf klg sfod} /xg' tyf v'lDrbf] Aofhb/ cGt/sf sf/0fn] ubf{ klg lgIf]k tyf shf{ tyf ;fk6sf] Aofhb/df
klg rfk kg{ uPsf] 5. cfly{s jif{sf] klxnf] dlxgfdf %=%&∞ df sfod /x]sf] lgIf]ksf] efl/t cf}ift Aofhb/ jif{sf] bf]>f] qodf;sf]
;'?Jjftaf6 w6\b} jif{sf] cGTo;Dd cfOk'Ubf s/La %^ cfwf/ c+sn] 36]sf] 5. To;} u/L jfl0fHo a}+“sx?jLr sfod cGt/a}+s
sf/f]af/sf] efl/t cf};t Aofhb/ cl3Nnf] jif{sf cfiff9df $=%@∞ sf] t'ngfdf ;dLIff jif{sf] cfiff9 dlxgfdf )=#$∞ sf] Go"gtd
ljGb'df sfod /x\of].

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

shf{sf] efl/t cf}ift Aofh cfDbfgL b/ ljj/0f ?= xhf/df

cf= j= @)&^÷&& cf= j= @)&%÷&^
ljj/0f cfDbfgL
cf}ift /sd Aofh cfDbfgL b/ cf}ift /sd Aofh
b/
Jofj;flos shf{ 1,12,12,94,20 11,28,55,39 10.06% 97,71,01,38 10,84,59,48 11.10%
pkef]Qmf shf{
36,32,55,68 3,57,25,98 9.83% 31,23,39,67 3,29,02,91 10.53%
-sd{rf/L shf{ ;d]t_
s'n shf{ 1,48,45,49,88 14,85,81,37 10.01% 1,28,94,41,05 14,13,62,39 10.96%

shf{ tyf ;fk6nfO{ Jofj;flos shf{ tyf pkef]Qmf shf{ zLif{s cGtu{t ljefhg u/L k|ltkmnsf] ;dLIff ubf{ oL leGg k|s[ltsf
shf{x?df k|ltkmn b/ ;dLIff jif{df qmdzM !)=)^∞ / (=*#∞ /x]sf] b]lvG5 . cl3Nnf] jif{sf] t'ngfdf o; jif{ Jofj;foLs shf{sf]
efl/t cf}ift k|ltkmn b/df !)$ cfwf/ c+sn] x|f; ePsf] 5 eg] pkef]Qmf shf{sf] efl/t cf};t k|ltkmndf &) cfwf/ c+ssf] x|f;
ePsf] 5 . Jofj;flos shf{ cGtu{t clwljsif{ shf{, cfoft÷lgof{t shf{, laN; vl/b tyf cGo 5f]6f] tyf nfdf] cjlwsf] Jofkfl/s
k|of]hgsf] shf{ OToflb kb{5g\ . pkef]Qmf shf{ cGtu{t 3/hUuf shf{, lwtf] shf{, ;jf/L ;fwg shf{, JolQmut shf{, z}lIfs shf{,
qm]l86 sf8{ tyf a}+ssf] sd{rf/L ljlgod adf]lhd sd{rf/Lx?nfO{ k|jfx ul/Psf] shf{ OToflb kb{5g\ .
nufgLsf] efl/t cf}ift Aofh cfDbfgL b/ ljj/0f ?= xhf/df
cf= j= @)&^÷&& cf= j= @)&%÷&^
ljj/0f
cf}ift /sd Aofh cfDbfgL b/ cf}ift /sd Aofh cfDbfgL b/
;/sf/L ;'/If0fkq 21,97,30,44 1,08,16,77 4.92% 16,72,18,91 73,93,02 4.42%
cGo nufgL 14,43,72,61 42,81,43 2.97% 13,83,16,05 51,65,07 3.73%

s'n nufgL 36,41,03,05 1,50,98,20 4.15% 30,55,34,97 1,25,58,09 4.11%

;dLIff jif{df 6«]h/L lan tyf :jb]zL af]08sf] k|ltkmn b/ a9]sf] 5 . cGo nufgLtkm{ ljb]zL vftfx?df Kn];d]G6sf] Aofh b/df
x|f; cfPsf] x'“bf Aofh cfodf w6]sf] 5. ;f]xL sf/0fn] ubf{ a}+ssf] s'n nufgLsf] efl/t cf}ift Aofh cfDbfgL b/df cl3Nnf] jif{sf]
t'ngfdf $ cfwf/ c+sn] a[l4 ePsf]] 5.
;6xL 36a9af6 cfDbfgLsf] a[l4b/ ?= xhf/df
cf= j= ;dflKt cfiff9 d;fGt a[l4b/
ljj/0f
@)&& @)&^ /sd -∞_
ljlgdo b/df ePsf] km/saf6 cfDbfgL 30,50,23 36,59,61 -6,09,38 -16.65%

ljb]zL d'b|f sf/f]af/af6 cfDbfgL -a6\6f afx]s_ 46,80,86 44,83,43 1,97,44 4.40%

s'n cfDbfgL 77,31,10 81,43,04 -4,11,94 -5.06%

cl3Nnf] jif{sf] t'ngfdf ;dLIff jif{df ljb]zL ljlgdo sf/f]af/af6 cfh{g ul/Psf] s'n cfDbfgLdf %=)^∞ n] x|f; cfPsf] 5 . clwNnf]
jif{sf] t'ngfdf ;dLIff jif{df a}+sn] ljb]zL d'b|fdf sd v'nf cj:yf (open exposure) lgwf{/0f u/]sf]n] s'n cfDbfgLdf x|f; x'g uPsf]
xf]] . o;tkm{ ljlgdo b/df ePsf] km/saf6 x'g] cfDbfgLdf ?= ^ s/f]8 cyf{t !^=^%∞ n] C0ffTds a[l4 eof] . ljb]zL d'b|fsf]
sf/f]af/af6 x'g] cfDbfgLdf ?= ! s/f]8 (& nfv cyf{t\ $=$)∞ n] a[l4 eof].
sldzg, z'Ns tyf cGo cfDbfgLsf] a[l4b/ ?= xhf/df
cf= j= ;dflKt cfiff9 d;fGt a[l4b/
ljj/0f
@)&& @)&^ /sd -∞_
s'n cfDbfgL 1,36,73,64 1,35,52,53 1,21,11 0.89%
cfDbfgLsf s]xL d'Vo zLif{sdf ePsf] km]/abn
shf{ ;]jf z'Ns 40,85,22 36,08,07 4,77,15 13.22%
;]jf z'Ns 2,97,18 2,96,31 86 0.29%

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

l8l8÷l6l6÷l:jkm\6 ;]jf z'Ns 2,06,21 2,78,05 -71,84 -25.84%

sf8{ hf/L tyf gjLs/0f z'Ns 22,76,10 29,77,63 -7,01,53 -23.56%
ljk|]if0f ;]jf z'Ns 5,54,08 7,37,42 -1,83,34 -24.86%
k|lttkq sldzg 12,05,81 12,91,65 -85,84 -6.65%
hdfgtkq ;]jf z'Ns 24,52,94 17,34,66 7,18,29 41.41%
ns/ ef8f 1,67,61 1,48,65 18,95 12.75%
cGo sldzg tyf z'Ns cfDbfgL 13,12,46 13,88,75 -76,28 -5.49%
lwtf] kq nuflgdf gfkmf÷gf]S;fg - - -
nfef+z 10,09,18 9,50,39 58,79 6.19%
l:y/ ;DklQ laqmLdf ePsf] gfkmf÷gf]S;fg 16,78 2,116 -4,39 -20.73%
;'g lalqmdf ePsf] gfkmf÷gf]S;fg 90,08 1,19,79 -29,71 -24.80%

;dLIff jif{df a}+ssf] s'n sldzg, z'Ns tyf cGo cfDbfgLdf cl3Nnf] jif{sf] t'ngfdf )=*(∞ n] a[l4 eof]] . dflysf] tflnsfdf
k|:t't ul/P adf]lhd o; jif{ a}+sn] hdfgtkq ;]jf z'Nsdf $!=$!∞, shf{ ;]jf z'Nsdf !#=@@∞, ns/ ef8fdf !@=&%∞ tyf
nfef+zaf6 k|fKt cfDbfgL cGtu{t ^=!(∞ sf] a[l4 xfl;n ug{ ;kmn ePsf] 5 . sf]/f]gf dfxfdf/Lsf] sf/0fn] ubf{ ;du| cfDbfgLsf
>f]tx?af6 cfzfltt cfDbfgL ug{ ;lsPg.
efl/t cf}ift Aofh vr{ b/sf] ljj/0f ?= xhf/df
cf= j= @)&^÷&& cf= j= @)&%÷&^
ljj/0f
cf}ift /sd Aofh vr{ nfut b/ cf}ift /sd Aofh vr{ nfut b/
lgIf]k 1,71,70,54,55 9,41,53,68 5.48% 1,50,31,90,70 8,08,30,52 5.38%

;fk6L 4,05,06,78 6,38,81 1.58% 27,72,10 14,74 0.53%

s'n ;|f]t 1,75,75,61,33 9,47,92,49 5.39% 1,50,59,62,81 8,08,45,26 5.37%

vr{tkm{ x]bf{ ;dLIff jif{df lgIf]ksf] cf}ift nfut b/df !) cfwf/ c+sn]] / ;fk6Lsf] nfut b/df !)% cfwf/ c+ssf] a[l4 ePsf] 5.
sfof{no ;~rfng vr{sf] a[l4b/ ?= xhf/df
cf= j= ;dflKt cfiff9 d;fGt a[l4b/
ljj/0f
@)&& @)&^ /sd -∞_
s'n vr{ 1,16,46,37 94,73,76 21,72,61 22.93%

vr{sf d'Vo zLif{sdf ePsf] km]/abn

l:y/ ;DklQdf x|f; s6\6L 11,56,33 17,01,73 -5,45,40 -32.05%

3/ ef8f 23,45,40 16,65,29 6,80,10 40.84%

;'/Iff vr{ 15,24,09 11,72,80 3,51,29 29.95%

d;nGb tyf 5kfO{ 5,74,54 5,92,83 -18,29 -3.09%

s/f/ ;]jf vr{ 6,61,57 4,18,89 2,42,67 57.93%

k|fljlws÷k]zfut ;]jf z'Ns 9,78,10 1,59,47 8,18,64 513.36%

O{Gwg vr{ 1,66,57 1,96,32 -29,75 -15.15%

kf]i6]h, 6]lnkmf]g, km\ofS; 3,95,37 3,35,93 59,43 17.69%

lgIf]k aLdf vr{ 3,77,60 3,33,00 44,60 13.39%

bfg bftAo 1 13 -11 -89.56%

lah'nL tyf kfgL 3,61,53 3,31,46 30,07 9.07%

dd{t tyf ;Def/ 1,80,78 2,16,34 -35,56 -16.44%

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

;DklQ aLdf vr{ 7,11,05 3,80,74 3,30,31 86.76%

lj¡ffkg 5,92,23 6,20,20 -27,97 -4.51%

;/;kmfO{ 2,52,79 2,08,38 44,41 21.31%

cGo vr{ 13,68,41 11,40,25 2,28,16 20.01%

sfof{no ;~rfng vr{tkm{ cl3Nnf] jif{sf] t'ngfdf @@=(#∞ n] a[l4 ePsf] 5 . dflysf] tflnsfdf k|:t't ul/P adf]lhd o; jif{
pNn]Vo a[l4 ePsf vr{x?df w/ ef8f, ;'/Iff vr{, s/f/ ;]jf vr{, k|fljlws÷k]zfut ;]jf z'Ns, ;DklQ aLdf vr{ nufotsf
5g\ . ;~rfng vr{df a[l4 x'g'sf] sf/0f a}“ssf] sfof{no ;~hfndf ePsf] a[l4 d'Vo sf/0f xf].
sd{rf/L vr{sf] a[l4b/ ?= xhf/df
cf= j= ;dflKt cfiff9 d;fGt a[l4b/
ljj/0f
@)&& @)&^ /sd -∞_
s'n vr{ 2,00,96,78 1,94,96,10 6,00,68 3.1%

vr{sf d'Vo zLif{sdf ePsf] km]/abn

tna 45,59,99 39,13,46 6,46,53 16.5%

eQf 70,54,06 59,44,94 11,09,12 18.7%

pkbfg Joj:yf -34,459 13,45,11 -16,89,70 -125.6%

;~ro sf]if 4,56,00 3,91,43 64,57 16.5%

kf]zfs vr{ 3,41,30 2,21,92 1,19,38 53.8%

tflnd tyf lasf; vr{ 2,16,14 3,62,39 -14,625 -40.4%

ljbf jfktsf] Joj:yf tyf vr{ 10,08,76 13,59,05 -3,50,29 -25.8%

cf}ifwf]krf/ vr{ 21,87 21,63 24 1.1%

ladf vr{ 1,02,92 1,05,78 -2,86 -2.7%

cGo vr{ 10,19,22 -13,96,32 24,15,54 -173.0%

sd{rf/L af]g; vr{ 56,61,12 67,12,58 -10,51,46 -15.7%

cl3Nnf] jif{sf] t'ngfdf ;dLIff jif{ @)&^÷&& df sd{rf/L vr{ zLif{sdf ?= ^ s/f]8n] a[l4 eO{ jflif{s a[l4b/ #=)*∞ sfod /x]sf]
5 . sd{rf/L vr{df a[l4 x'g'sf d'Vo sf/0fx?df gof“ sd{rf/L egf{ tyf jflif{s u|]8 a[l4 eP;“u} sd{rf/L vr{df x'g] a[l4 g} xf].
dflysf] tflnsfdf k|:t't ul/P adf]lhd o; jif{ pNn]Vo a[l4 ePsf vr{x?df kf]zfs vr{, eQf, ;~ro sf]if, tna nufotsf 5g\ .
;Defljt gf]S;fgL Joj:yf vr{sf] a[l4b/ ?= xhf/df
cf= j= ;dflKt cfiff9 d;fGt a[l4b/
ljj/0f
@)&& @)&^ /sd -∞_
v'b vr{ 85,67,59 40,51,74 45,15,85 111.45%

shf{ gf]S;fgL Joj:yf 83,24,63 40,46,53 42,78,10 105.72%

nufgL gf]S;fgL Joj:yf 2,29,29 - 2,29,29

cGo ;DklQ 13,67 5,22 8,45 162.04%

;dLIff jif{df ;Defljt gf]S;fgL Joj:yfdf ?= *% s/f]8 ^& nfv %( xhf/ vr{ ePsf] 5. ;f] vr{ clwNnf] aif{sf] t'ngfdf !!!=$%∞
sf] a[l4 xf].

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

u}/ ;~rfng cfDbfgL ÷-vr{_ sf] a[l4b/ ?= xhf/df

cf= j= ;dflKt cfiff9 d;fGt a[l4b/
ljj/0f
@)&& @)&^ /sd -∞_
s'n cfDbfgL ÷-vr{_ 19,42 1,46,68 -1,27,27 -86.76%

ckn]lvt shf{af6 ul/Psf] c;'nL 44,47 1,70,10 -1,25,63 -73.86%

ckn]lvt shf{ -26,14 -24,47 -1,67 6.82%

cGo vr{ 1,09 1,06 3 3.00%

o; jif{ a}+sn] ckn]lvt u/]sf] shf{af6 ?= $$ nfv $& xhf/ s'n c;'nL u/]sf] 5 . ckn]vg ul/Psf shf{sf] ljj/0f lgDg
k|sf/sf] /x]sf] 5.
?= xhf/df
ljj/0f ;fFjf Aofh s'n
cf=j= @)&%÷&^ df ckn]vg ul/Psf] shf{ 77,55,83 34,65,73 1,12,21,56
cf=j= @)&^÷&& ;Dd ckn]vg ul/Psf] shf{ 26,14 3,76 29,90
s'n ckn]vg ul/Psf] shf{ 77,81,97 34,69,49 1,12,51,46
jf:tljs ckn]vg ul/Psf] shf{ 1,56,56 2,97,12 4,53,08
c;'nLsf] ;Defjgf cf°ng ul/Psf] shf{ 76,25,41 31,72,37 1,07,98,38
cf=j= @)&^÷&& ;Dd
c;'nL ePsf] /sd -51,61,17 -11,75,41 -63,36,59
c;'nL gePsf] /sd 26,20,79 22,94,08 49,14,88
c;'nL cg'kft -c;'nLsf] ;Defjgf cf°ng ul/Psf] shf{df_ 67.68% 37.05% 58.68%
c;'nL cg'kft -s'n ckn]vg ul/Psf] shf{df_ 66.32% 33.88% 56.32%

cfos/ tyf sd{rf/L af]g;

;dLIff jif{sf] cfoaf6 sd{rf/L af]g; tyf cfos/ (Current Tax) sf nflu Joj:yf ul/Psf s'n /sdx? qmdzM ?= %^ s/f]8 ^!
nfv !! xhf/ / ?= ! ca{ ^# s/f]8 !& nfv ^^ xhf/ /x]sf 5g\ . cl3Nnf] jif{sf] t'ngfdf sd{rf/L af]g; tyf cfos/sf nflu o;
jif{ 5'6\ofOPsf] /sd qmdzM !%=^^∞ / (=$&∞ n] sd xf] .
!=$ a}+sn] cfh{g u/]sf] d"No clea[l4 (Gross Value Addition)
;dLIff jif{df Joj;fo ;~rfngaf6 glan a}+sn] ?= * ca{ !@ s/f]8 a/fa/ d"No clea[l4 cfh{g u¥of] . cl3Nnf] jif{sf] t'ngfdf
of] %=@∞ n] sd xf] . o; jif{sf] d"No clea[l4df ljQLo dWo:ytfsf] of]ubfg &$=!∞ /x]sf] 5 eg] ljQLo ;]jfsf] of]ubfg @%=(∞
/x]sf] 5. d"No clea[l4sf] lj:t[t ljj/0f tnsf] tflnsfdf k|:t't ul/Psf] 5 .
d"No clea[l4sf] ljj/0f ?= xhf/df
kl/jt{g
ljj/0f cf= j= @)&^÷&& cf= j= @)&%÷&^
/sd -∞_
Aofh cfDbfgL 16,46,29,14 15,24,37,80 1,21,91,34 8.0%
Aofh vr{ -9,43,87,01 -8,08,42,47 -1,35,44,54 16.8%
;~rfng vr{ -1,11,47,60 -84,40,05 -27,07,54 32.1%
ljQLo dWo:ytfaf6 cGo cfDbfgL 1,05,364 1,12,049 -66,84 -6.0%
ljQLo dWo:ytfaf6 d"No clea[l4 6,01,48,18 6,42,75,77 -41,27,59 -6.4%
ljQLo ;]jfaf6 cfDbfgL 2,10,28,07 2,13,89,79 -3,61,71 -1.7%

s'n d"No clea[l4 8,11,76,25 8,56,65,55 -44,89,30 -5.2%

;dLIff jif{df cflh{t d"No clea[l4nfO{ a}+sn] cfgf ;Dk"0f{ ;/f]sf/jfnf ju{x?sf] lxtdf pkof]u u/]sf] 5 . o;/L pkof]u ubf{

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
a}+sn] cfgf] Joj;fosf] bL3{sfnLg lxtnfO{ k|fyldstfdf /fVb} ;/f]sf/jfnfx?sf] lxtnfO{ ;d]t plrt ;Daf]wg u/]sf] 5 . cflh{t
d"No clea[l4sf] pkof]usf] lj:t[t ljj/0f tnsf] tflnsfdf k|:t't ul/Psf] 5 .
?= xhf/df
cf= j= @)&^÷&& cf= j= @)&%÷&^ kl/jt{g
ljj/0f
/sd lx:;f -∞_ /sd lx:;f -∞_ /sd a[l4 -∞_
sd{rf/LnfO{ 2,00,96,78 24.8% 1,94,96,10 22.8% 6,00,68 3.08%

;/sf/nfO{ 1,55,11,22 19.1% 1,81,01,75 21.1% -25,90,53 -14.31%

cfjlws C0fbftfnfO{ -lwtf]kq
4,05,48 0.5% 279 0.0% 4,02,68 14409.81%
wgL_
z]o/wgLnfO{ 17,80,19 2.2% 1,98,26,06 23.1% -1,80,45,87 -91.02%
Joj;fo lj:tf/ tyf ;Def/
4,33,82,59 53.4% 2,82,38,85 33.0% 1,51,43,73 53.63%
tkm{
x|f; tyf kl/zf]wg vr{ 11,56,33 1.4% 17,01,73 2.0% -5,45,40 -32.05%
shf{ tyf nufgLdf gf]S;fgL
85,67,59 10.6% 40,51,74 4.7% 45,15,85 111.45%
Joj:yf
:yug s/ vr{ 8,06,44 1.0% -7,709 -0.1% 8,83,54 -1146.06%

k"FhL, ;l~rt d'gfkmf tyf hu]8f 3,28,52,22 40.5% 2,25,62,48 26.3% 1,02,89,74 45.61%

s'n d"No clea[l4sf] pkof]u 8,11,76,25 100% 8,56,65,55 100.0% -44,89,30 -5.24%

s'n d"No clea[l4sf] sl/a @$=*∞ lx:;f sd{rf/Lx?n] k|bfg u/]sf] ;]jf jfkt pgLx?nfO{ k|bfg ug]{ tna, ;'ljwf tyf af]g;
pk/ pkof]u ul/Psf] 5 . To:t} !(=!∞ lx:;f cfos/ /fh:j jfkt g]kfn ;/sf/sf] 9's'6Ldf bflvnf ul/Psf] 5 . ;/sf/nfO{
lt/]sf] s/n] b]z lasf;df a}+ssf] pNn]vgLo of]ubfg /x]sf] k|ltljlDat ub{5 . o;}u/L s'n d"No clea[l4sf] sl/a @=@∞ lx:;f
z]o/wgLx?n] a}+sdf nufgL ug'{ ePsf] k"“hL jfkt gub nfef+zsf] ?kdf pkof]u ul/Psf] 5 . a}+sn] cfkm\gf] Joj;fosf] bL3{sfnLg
:yfloTj sfod /fVg tyf ;]jf ;'ljwfsf] ;'b[l9s/0f Pj+ lj:tf/ ug{sf nflu s'n d"No clea[l4sf] sl/a $)=%∞ lx:;f pkof]u
u/]sf] 5 .
o; jif{ k|:tfj ul/Psf] ##=%∞ af]g; z]o/n] k"“hL a[l4 x'gfn] dflysf] tflnsfdf Joj;fo lj:tf/ tyf ;Def/tkm{ g} k|:t't ul/Psf]
5 . o;n] z]o/wgLx?nfO{ plrt k|ltkmn k|bfg ug{ tyf z]o/wgLx?sf] pT;fx / ck]IffnfO{ pRr /flv/xg a}+s ;Ifd 5 eGg]
b]vfp“5 .
!=% a}+ssf] If]qut sfo{;Dkfbg (Segmental Performance)
If]qut sfo{;Dkfbg d"Nof°g k|of]hgsf nflu a}+sn] Joj:yfkgsf] b[li6sf]0fnfO{ ckgfPsf] 5. & j6f k|b]zdf /x]sf sfof{nox?sf]
cfwf/df cfˆgf] If]qut sfo{;DkfbgnfO{ ljefhg u/]/ & j6f ;~rfng O{sfO{ (Operating Segment) x? kl/eflift u/]sf] 5. k|To]s
O{sfO{af6 x'g] Aofh cfDbfgL, Aofh vr{, ljb]zL d'b|f sf/f]af/af6 x'g] cfDbfgL tyf cGo cfDbfgL tyf vr{nfO{ To;} O{sfO{ cGtu{t
b]vfOPsf] 5. Zf]o/wgLsf] h]yf tyf s/ vr{nfO{ ;~rfng O{sfO{x?df 5'6\ofP/ b]vfOPsf] 5}g. ;~rfng O{sfO{x?sf] klxrfg a}+ssf]
zfvf sfof{no tyf /0fgLlts O{sfO{x?sf] ef}uf]lns cjl:yltsf cfwf/df to ul/Psf] 5 .
a}+ssf] If]qut sfo{;Dkfbg ?= nfvdf
afudtL u08sL n'lDagL s0ff{nL ;'b/" klZrd
ljj/0f k|b]z g+ ! k|b]z g+ @ s'n
k|b]z k|b]z k|b]z k|b]z k|bz
]
af≈o u|fxsaf6
1,66,70 1,96,56 12,38,97 80,92 1,49,67 5,39 28,90 18,67,11
ePsf] cfDbfgL
cGt/ O{sfO{
2,27 1,02 15,30,62 4,25 2,23 2,53 4,91 15,47,83
cfDbfgL
v'b cfDbfgL 58,05 35,80 4,00,59 24,76 40,64 1,11 5,16 5,66,11
Aofh cfDbfgL 1,55,91 1,88,50 10,52,48 75,80 1,42,84 4,43 26,34 16,46,29
Aofh vr{ -42,64 -22,56 -8,13,00 -29,32 -30,71 -1,78 -7,91 -9,47,92

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

v'b Aofh
1,13,27 1,65,94 2,39,47 46,47 1,12,13 2,65 18,43 6,98,37
cfDbfgL
l:y/ ;DklQdf
-63 -74 -8,07 -71 -77 -22 -43 -11,56
x|f; s6\6L
O{sfO{sf kl/df0f 58,05 35,80 4,00,59 24,76 40,64 1,11 5,16 5,66,11
Entity's interest
in the profit or
loss of associates
- - - - - - - -
accounted for
using equity
method
cGo dxTjk"0f{
u}/ gub - - - - - - - -
lzif{sx?
lgIf]k 10,20,62 5,39,26 1,59,37,49 7,12,87 7,57,55 81,84 2,53,91 1,93,03,53
shf{ 14,87,03 18,63,09 99,19,32 7,24,23 14,04,35 46,48 2,47,28 1,56,91,78
;DklQdf ul/Psf]
-429 -1,902 -33,71 -8,53 -9,61 -25 -4,26 -85,68
Ifo Joj:yf
O{sfO{sf] ;DklQ 15,87,73 19,90,75 1,76,11,25 7,80,29 14,65,14 60,89 2,71,94 2,37,68,00

O{sfO{sf] bfloTj 15,29,19 19,55,09 1,51,91,55 7,55,54 14,24,50 59,79 2,66,78 2,11,82,44

a}+sn] ef}uf]lns O{sfO{ juL{s/0f cGtu{t b]zsf] & j6f k|b]zx?df ldNbf]h'Nbf] x'g] u/L & O{sfO{x?df juL{s/0f u/]sf] 5 .
dflysf] tflnsfdf k|:t't ljj/0f cg';f/ a}+ssf] Jofj;flos lqmofsnfkx? :jfefljs ?kdf afudtL k|b]z df s]lGb|t /x]sf]
b]lvG5 . a}+sn] u/]sf] ef}uf]lns O{sfO{sf] juL{s/0fn] xfn ljBdfg b]zsf] ;du| jfl0fHo a}+sx?sf] Jofj;flos cjl:yltsf]
;d]t 5gs lbG5 .
!=^ cGtl/d cj:yf / sfo{ ;Dkfbg -ckl/is[t ljQLo ljj/0f_
cf= j @)&^÷&& df q}dfl;s ?kdf k|sflzt ckl/is[t ljQLo ljj/0f ?= b; nfvdf
q}odf; ;dflKt -df;_
ljQLo cj:yfsf] ljj/0f
cflZjg kf}if r}q cfiff9
;DklQ
gub tyf gub ;/x 1,45,72 82,59 75,77 1,93,72

g]kfn /fi6« a}+sdf /x]sf] df}Hbft 6,113 65,49 51,34 54,49

dfu tyf cNk ;"rgfdf k|fKt x'g] /sd 1,21,42 1,17,12 1,07,20 1,02,31

Derivative ljQLo pks/0f 1,00,03 87,08 95,49 1,08,60

cGo Jofkfl/s ;DklQ (Other Trading Assets) - - - -

a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ ;fk6L 64,01 63,30 61,67 58,36

u|fxsnfO{ lbPsf] shf{ ;fk6L 13,54,89 14,13,95 14,93,91 14,82,31

nufgL pks/0f (Investment Securities) 2,41,32 2,56,35 2,63,91 3,34,72

clu|d s/ e'QmfgL (Current Tax Assets) - 73 0 2,83

;xfos sDkgLdf nufgL 78 78 78 78

Associates sDkgLdf nufgL 80 80 80 80

cGo nufgL (Investment Property) 8 8 8 8

l:y/ ;DklQ 10,36 10,55 11,32 13,18

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

cf= j @)&^÷&& df q}dfl;s ?kdf k|sflzt ckl/is[t ljQLo ljj/0f ?= b; nfvdf

q}odf; ;dflKt -df;_
ljQLo cj:yfsf] ljj/0f
cflZjg kf}if r}q cfiff9
VoftL tyf cef}lts ;DklQ 41 40 70 72
(Goodwill and Intangible Assets)

:yug s/ ;DklQ (Deferred Tax Assets) - - - -

cGo ;DklQ 43,92 4,91 5,76 24,31

s'n ;DklQ 21,44,87 21,04,12 21,68,73 23,77,21

bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{ af“sL /sd 3 67,69 45,17 22,29
g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd 7,09 9,40 3,20 53
Derivative ljQLo pks/0f 99,70 85,96 98,83 1,07,64
lgIf]k bfloTj (Deposit Accounts) 17,29,95 16,43,25 17,10,24 19,08,06
;fk6L (Borrowing) - - - -
cfos/ bfloTj 3,34 - 4,03 -
Joj:yfx? (Provisions) - - - -
:yug s/ bfloTj (Deferred Tax Liabilities) 8,68 11,59 11,36 13,21
cGo bfloTjx? 52,58 47,26 46,27 47,05
hf/L u/]sf] C0fkq - - - 20,41
cGo bfloTj pks/0f (Subordinated Liabilities) - - - -
s'n bfloTj 19,01,37 18,65,14 19,19,10 21,19,20
kF"hL
z]o/ k"FhL 90,12 1,00,97 1,00,97 1,00,97
z]o/ k|Lldod - - - -
;l~rt d'gfkmf 47,59 21,30 20,95 30,42
hu]8f tyf sf]ifx? 1,05,79 1,16,71 1,27,70 1,26,62
a}+ssf] z]o/wgLx?sf] s'n k"“hL 2,43,50 2,38,99 2,49,62 2,58,01
lgoGq0f gx'g] :jfy{ (Non Controlling Interest) - - - -
s'n kF"hL 2,43,50 2,38,99 2,49,62 2,58,01
s'n k"“hL tyf bfloTj 21,44,87 21,04,12 21,68,73 23,77,21

o; jif{ ;du| a}+ls· k|0ffnLdf b]lvPsf] t/ntfsf] cj:yf tyf Jofj;flos jftfj/0fdf k/]sf] cGo gsf/fTds k|efjnfO{ dWogh/
ub}{ a}+sn] cjnDag u/]sf] lgIf]k kl/rfng tyf shf{ nufgLsf] /0fgLltn] g} ;dLIff jif{sf] ;du| ljQLo cj:yfsf] lbzflgb]{z
u¥of] . klxnf] qodf;df s'n lgIf]kdf %=@%∞ n]] a[l4 x'g'sf ;fy} shf{, ;fk6 tyf laN; vl/bdf klg $=*$∞ n] a[l4 ePsf]
lyof] . bf]>f] qodf;af6 eg] ;du| cy{tGqdf b]lvPsf] t/ntfsf] a[l4 tyf sf]/f]gf dfxfdf/Lsf] k|sf]ksf sf/0f shf{df Go"g a[l4
eof]. clGtd qodf;df shf{ tkm{ )=(^∞ sf] C0ffTds a[l4 tyf lgIf]kdf !!=%&∞ n] a[l4 eof] .
;du|df eGg'kbf{ ckl/:s[t ljQLo ljj/0f cg';f/ ;dLIff jif{df a}+ssf] s'n lgIf]k kl/rfngdf !&=$$∞ -sl/a ?= @* ca{ ^^ s/f]8_,
s'n shf{ k|jfxdf !#=*$∞ -sl/a ?= !* ca{ (% s/f]8_ / jf;nftsf] cfsf/df @!=(@∞ -sl/a ?= $@ ca{ #$ s/f]8_ n] a[l4 ePsf]
5.

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

cf= j @)&^÷&& df q}dfl;s ?kdf k|sflzt ckl/is[t ljQLo ljj/0f ?= b; nfvdf

q}odf; ;dflKt -df;_
gfkmf gf]S;fg lx;fa
cflZjg kf}if r}q cfiff9
Aofh cfDbfgL 42,67 38,74 42,45 41,13

Aofh vr{ 23,48 23,41 23,26 24,64

v'b Aofh cfDbfgL 19,19 15,33 19,19 16,50

z'Ns tyf sldzg cfDbfgL 4,49 2,85 3,19 2,53

z'Ns tyf sldzg vr{ 76 -45 14 19

v'b z'Ns tyf sldzg cfDbfgL 3,73 3,30 3,05 2,34

v'b Aofh, z'Ns tyf sldzg cfDbfgL 22,92 18,63 22,24 18,84

v'b ;6xL 36a9 cfDbfgL 1,27 1,13 98 1,30

cGo ;~rfng cfDbfgL 91 1,36 1,24 79

s'n ;~rfng cfDbfgL 25,10 21,12 24,46 20,93

v'b ;Defljt gf]S;fgL Joj:yf ÷ -lkmtf{_ 61 51 -3 635

v'b ;~rfng cfDbfgL 24,49 20,61 24,48 1,458

;~rfng vr{
sd{rf/L vr{ 5,91 4,84 5,67 5,28

cGo ;~rfng vr{ 2,08 2,29 2,36 3,64

x|f; s6\6L 43 45 51 -24

;~rfng d'gfkmf 16,06 13,03 15,94 5,90

u}/ ;~rfng cfDbfgL 1 - - 3

u}/ ;~rfng vr{ 3 - - -

;Dk"0f{ sf/f]af/ ;dfj]z kl5sf] v'b d'gfkmf 16,05 13,03 15,94 5,93

cfos/ vr{
cfos/ Joj:yf 4,82 3,85 477 1,85

:yug s/ vr{ ÷ -cfDbfgL_ - - - -

v'b gfkmf÷-gf]S;fg_ 11,24 9,18 11,17 4,08

shf{sf] cfsf/;“u}] Aofh cfDbfgLdf &∞ -sl/a ?= ! ca{ * s/f]8_ sf] a[l4 ePsf] 5 . lgIf]ksf] Aofh b/n] eg] Aofh vr{df eg]
!&=@%∞ -sl/a ?= ! ca{ $) s/f]8_ sf] a[l4 ePsf] 5. kl/0ffd :j?k v[b Aofh cfodf $=#)∞ sf] C0ffTds a[l4 ePsf] 5 . o;}u/L
sldzg, z'Ns tyf cGo cfDbfgLdf klg !#=)#∞ -cyf{t\ ?= ## s/f]8_ sf] C0ffTds a[l4 ePsf] 5 . To;}u/L a}+ssf] v'b gfkmf
ut jif{sf] t'ngfdf !^=($∞ -sl/a &# s/f]8_ n] C0ffTds a[l4 ePsf] 5 .
@= ;xfos sDkgLsf] ;~rfng tyf ljQLo k'g/fjnf]sgsf] ;f/;+If]k
@=! ;xfos sDkgLsf] ljj/0f -glan O{Ge]i6d]G6 a}+ls· lnld6]8_
glan a}+sn] sDkgL P]g @)^# adf]lhd ldlt @$ df3 @)^^, tbg';f/ & km]a|'c/L @)!), df cfkm\gf] ;xfos sDkgLsf] ?kdf
glan O{Ge]i6d]G6 a}+ls· ln= sf] :yfkgf u/]sf] xf] . of] sDkgL lwtf]kq Joj;foL lgodfjnL, @)^$ (Merchant Banker
Regulation 2007) cGtu{t g]kfn lwtf]kq af]8{af6 O{hfhtkq k|fKt dr]{06 a}°/ xf] . a}+sn] jf;nft ldltdf ;xfos sDkgLsf]
s'n r'Qmf k"“hLsf] %@=))∞ cyf{t ?= !) s/f]8 $) nfv a/fa/sf] z]o/ wf/0f u/]sf] 5 . pQm ldltdf ;xfos sDkgLsf] csf]{
;+:yfks z]o/wgL >L ;L hL lkmGsf] k|f=nL= n] s'n r'Qmf k"“hLsf] $*=))∞ cyf{t ?= ( s/f]8 ^) nfv a/fa/sf] z]o/ wf/0f u/]sf]
5 . ;xfos sDkgLsf] cfly{s jif{ klg cfiff9 d;fGt, @)&& df ;dfKt eO{ glan a}+s lnld6]8 -d'Vo sDkgL_ s} cfly{s
jif{ cg'?k /x]sf] 5 .
;xfos sDkgLsf] k|d'v ultljlwdf dr]{06 a}+ls· ;]jf cGtu{t lwtf]kqsf] ;fj{hlgs lgisfzg Joj:yfkg, nufgL Joj:yfkg,

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
lwtf]kqsf] k|Tofe"lt ;]jf, z]o/ /lhi6«f/, ;fd'lxs nufgL sf]ifsf] of]hgf Joj:yfkg tyf lgIf]k ;b:osf] ?kdf sfo{ ug]{,
;+:yfut k/fdz{ ;]jf pknAw u/fpg] nufotsf sfo{x? kb{5g\ .
;xfos sDkgLn] a}+s;“u k|zf;lgs ;]jf ;D´f}tf (Service Level Agreement) u/]sf] 5 . k|zf;lgs ;]jf ;D´f}tf cGtu{t
a}+sn] ;xfos sDkgLnfO{ ;]jf ;~rfngsf qmddf cfjZos kg{] ljleGg k|zf;lgs ;]jfx? k|bfg ub}{ cfO{/x]sf] 5 . o:tf
k|zf;lgs ;]jf cGtu{t ;fdfGo k|zf;g, n]vf, ljQ tyf of]hgf, ;"rgf k|ljlw, r]s lSnol/ª, sd{rf/L k|zf;g, sfg'gL k/fdz{,
sf]if ;~rfng nufotsf ;]jfx? kb{5g\ .
a}+s / ;xfos sDkgLaLr ;dLIff jif{ @)&^÷&& df ePsf n]gb]g tyf sf/f]af/sf] lj:t[t ljj/0f o;};fy ;+nUg a}+ssf]
jflif{s ljQLo ljj/0fsf] n]vf ;DaGwL l6Kk0fLx?df k|:t't ul/Psf] 5 .
@=@ ljut kf“r jif{sf] ljQLo cj:yfsf] ljj/0f
cl3Nnf] jif{sf] t'ngfdf ;dLIff jif{ @)&^÷&& df ;xfos sDkgLsf] ljQLo cj:yfsf] ljj/0fdf %=&&∞ cyf{t\ sl/a ?= @
s/f]8 (% nfvn] a[l4 ePsf] 5 .
?= xhf/df
cfiff9 d;fGt
kF"hL tyf bfloTj @)&& @)&^ @)&% @)&$ @)&#
z]o/ kF"hL 20,00,00 20,00,00 20,00,00 15,00,00 15,00,00

hu]8f tyf sf]if 10,72,70 10,26,03 11,11,30 14,83,19 8,49,24

nufgLstf{nfO{ lkmtf{ 17,43,91 19,17,36 46,51,43 29,05,79 16,12,76

cGo bfloTj tyf Joj:yfx? 5,95,25 1,73,30 4,94,68 6,56,62 5,83,68

s'n 54,11,86 51,16,69 82,57,41 65,45,59 45,45,69

;DklQ @)&& @)&^ @)&% @)&$ @)&#

a}+sdf /x]sf] df}Hbft 4,82,82 14,89,86 51,15,08 33,84,44 27,80,25

nufgL 43,39,22 29,81,80 22,95,53 22,16,97 9,73,07

v'b clu|d cfos/ - 53,74 1,22,41 1,53,09 11,11

v'b l:y/ ;DklQ 1,27,27 1,60,12 2,20,14 2,23,32 1,78,24

:yug s/ ;DklQ 15,10 40,27 40,33 - 8,53

cGo ;DklQ 4,47,45 3,90,90 4,63,91 5,67,77 5,94,49

s'n 54,11,86 51,16,69 82,57,41 65,45,59 45,45,69

@=# ljut kf“r jif{sf] cfo ljj/0f -gfkmf gf]S;fg lx;fa_

cl3Nnf] jif{sf] t'ngfdf ;dLIff jif{ @)&^÷&& df ;xfos sDkgLsf] v'b d'gfkmfdf $!=(@∞ n] a[l4 ePsf] 5. o; jif{
sDkgLn] ;fd'lxs nufgL sf]if Joj:yfkg, lgisfzg Joj:yfkg tyf nufgL Joj:yfkg Joj;fotkm{ ;Gtf];hgs ;kmntf
xfl;n u/]sf] 5 . ;fd'lxs nufgL sf]if Joj:yfkg z'Ns cGtu{t !)&=(#∞ sf a[l4 eO{ ?= % s/f]8 @& nfv cfh{g ug{
;kmn ePsf] 5 .
cfDbfgLsf] yk bfo/fsf ?kdf /x]sf] Aofh cfo o; jif{ #$=&*∞ -! s/f]8 ^% nfv_ n] w6]sf]] 5 . To;} u/L Jofj;flos
k/fdz{ ;]jf, nfef+z cfo, lgIf]k ;b:osf] ;]jf z'Ns, / lwtf]kq lg;u{af6 cfh{g x'g] k“"hLut nfe cfbL ;d]l6Psf] cGo cfo
zLif{sdf
*(=(!∞ cyf{t\ ?= ! s/f]8 #% nfv sf] a[l4 ePsf] 5 . o;/L ;dLIff jif{ @)&^÷&& df ;xfos sDkgLsf] ;du| sf/f]af/
tyf ljQLo l:ylt ;Gtf]ifhgs /x]sf] kfOof] tyf cfufdL lbgx?df sDkgLsf] Joj;fo yk la:tfl/t x“'b} hfg] s'/fdf a}+s
Joj:yfkg tyf ;xfos sDkgL ljZj:t /x]sf] 5 .

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

?= xhf/df
cf= j= ;dflKt cfiff9 d;fGt
ljj/0f
@)&& @)&^ @)&% @)&$ @)&#
dr]{06 a}+ls· ;]jf z'Ns 1,23,40 2,38,28 2,31,88 3,71,89 2,54,95

Do'r'cn km08af6 cfDbfgL 5,26,87 2,53,39 5,32,54 6,04,82 3,52,04

Aofh cfDbfgL 3,09,97 4,75,28 4,17,25 7,09,14 1,63,03

Joj:yfkg z'Ns 3,77,92 1,21,27 -3,96 1,24,85 1,52,42

s'n cfDbfgL 13,38,17 10,88,22 11,77,71 18,10,71 9,22,45

sd{rf/L vr{ 1,67,96 1,57,99 1,70,09 1,46,58 1,25,94

;~rfng vr{ 4,12,32 3,29,81 3,34,12 2,96,88 1,80,92

x|f; vr{ 37,51 43,29 54,97 55,54 46,14

Aofh vr{ - - 2 11,29 13,03

s'n vr{ 6,17,79 5,31,09 5,59,19 5,10,28 3,66,04

;~rfng cfDbfgL 7,20,38 5,57,13 6,18,51 13,00,43 5,56,41

sd{rf/L af]g; 70,99 51,81 61,54 12,286 50,58

gf]S;fgL Joj:yf 10,44 39,01 - - -

s/ cl3sf] d'gfkmf 6,38,95 4,66,31 5,56,98 11,77,58 5,05,83

cfos/ vr{ 1,92,28 1,51,58 1,25,70 -3,05,86 -

rfn' s/ 1,67,11 1,51,53 1,77,19 3,06,92 -

:yug s/ 25,17 5 -51,49 -1,06 -

v'b d'gfkmf 4,46,67 3,14,73 4,31,28 14,83,44 5,05,83

;l~rt d'gfkmfsf] z'?jftL df}Hbft 10,26,03 11,11,30 12,85,19 7,13,48 4,45,92

nfef+z e'QmfgL 4,00,00 4,00,00 6,02,00 3,00,00 -2,10,00

:yug s/ sf]if - - - - -43

;l~rt d'gfkmfsf] clGtd df}Hbft 10,72,70 10,26,03 11,14,46 18,96,92 11,62,18

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

a}+s ;DaGwL cGo hfgsf/Lx?

!= n]vfk/LIf0f ;ldlt
n]vfk/LIf0f ;ldltn] g]kfn /fi6« a}+saf6 hf/L lgb]{lzsf, a}+s tyf ljQLo ;+:yf ;DaGwL P]g tyf sDkgL P]gsf k|fjwfgsf clwgdf
/xL sfd ub}{ cfO{/x]sf] 5 . ;dLIff jif{df n]vfk/LIf0f ;ldltn] g]kfn /fi6« a}+ssf] lgb]{zg g+= ^÷@)&^ sf] bkmf & sf] pkbkmf @,
a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf] bkmf ^! tyf sDkgL P]g @)^# sf] bkmf !^$ / !^% df /x]sf] k|fjwfgsf clwgdf /xL
cfkm\gf sfd sf/jfxL Pj+ lhDd]jf/L axg u/]sf] 5 . ;dLIff jif{sf] cGTodf n]vfk/LIf0f ;ldltdf b]xfosf ;b:ox? /xg' ePsf]5 M
!= ;~rfns >L dno d'vhL{, ;+of]hs
@= ;~rfns >LdtL cfzf /f0ff clwsf/L, ;b:o
#= cfGtl/s n]vfk/LIf0f k|d'v lbks >]i7, ;b:o ;lrj
xfn n]vfk/LIf0f ;ldltdf b]xfosf] ;b:ox? /xg' ePsf]5 M
!= ;~rfns >L dno d'vhL{, ;+of]hs
@= ;~rfns >L lgjf{0f s'df/ rf}w/L, ;b:o
n]vfk/LIf0f ;ldltsf] ;b:o ;lrjsf] ?kdf cfGtl/s n]vfk/LIf0f ljefusf] k|d'v /xg] k|fjwfg /x]sf] 5 .
!=! n]vfk/LIf0f ;ldltsf] a}7s eQf
;dLIff jif{df n]vfk/LIf0f ;ldltsf ;+of]hs / ;~rfns ;b:ox?nfO{ k|To]s a}7sdf lgDg cg';f/ a}7s eQf k|bfg ul/Psf]
lyof] M
;+of]hs ?= !@,)))÷– k|lt a}7s
;~rfns ;b:ox? ?= !@,)))÷– k|lt a}7s
cf=j= @)&^÷&& df n]vfk/LIf0f ;ldltsf ;+of]hs tyf ;~rfns ;b:ox?nfO{ e'QmfgL ul/Psf] s'n a}7s eQf
?= @!^,)))÷– /x]sf] 5 .
!=@ n]vfk/LIf0f ;ldltsf] e"ldsf
n]vfk/LIf0f ;ldltsf] e"ldsf dxTjk"0f{ tyf lj:t[t /x]sf] 5 . n]vfk/LIf0f ;ldltn] ;~rfns ;ldltnfO{ a}+ssf] ;du| ljQLo
cj:yf, ;+:yfut ;'zf;g, cfGtl/s lgoGq0f k|0ffnL, hf]lvd Joj:yfkg, ljQLo k|ltj]bgsf] k|:t'lt, sfg'gL tyf ;'kl/j]Iflso
Joj:yfsf] cg'kfng, afx\o n]vfk/LIf0fdf cf}+NofO{Psf s}lkmot / ;f]sf] ;'wf/ tyf a}+ls· Joj;fosf] gLltut cfr/0fsf
If]qx?df dxTjk"0f{ ;'´fjx? k|bfg ub}{ cfO{/x]sf] 5.
!=# n]vfk/LIf0f ;ldltn] u/]sf sfo{x?
cfly{s jif{ @)&^÷&& df ( k6s n]vfk/LIf0f ;ldltsf] a}7s a;]sf] 5 . a}7sn] lj:t[t ?kdf cfGtl/s, afx\o tyf ;'kl/j]Iflso
n]vfk/LIf0f k|ltj]bgx?sf] ;dLIff u/]sf] 5 . ;ldltn] k|To]s a}7ssf] lg0f{o (Minute) sf] Ps k|lt ;~rfns ;ldltdf k]z
u/L cfkm\gf sfo{x?sf] hfgsf/L u/fPsf] 5 . a}+ssf] cfGtl/s lgoGq0f k|0ffnL (Internal Control System) tyf pQm ;+oGqsf]
Jojxfl/s k|efjsfl/tf (Effectiveness) nfO{ r':t agfpgsf nflu ;ldltn] ;~rfns ;ldltnfO{ ;'emfjx? k|bfg u/]sf] 5 .
cfly{s jif{ @)&^÷&& df n]vfk/LIf0f ;ldltsf] a}7sdf 5nkmn ul/Psf d'Vo ljifox? lgDgfg';f/ /x]sf 5g\ M
!= s'n shf{sf] q}dfl;s ljj/0f
@= cGo a}+sdf /x]sf] vftfdf (Nostro) lx;fa ldnfgsf] dfl;s ljj/0fx?
#= sf]if Joj:yfkg (Treasury Unit) tyf Correspondent Banking ;DaGwL cfGtl/s n]vfk/LIf0f k|ltj]bg
$= lgiqmLo shf{ Joj:yfkg ljefu ;DaGwL cfGtl/s n]vfk/LIf0f k|ltj]bg
%= dfgj ;+;fwg ljefu ;DaGwL cfGtl/s n]vfk/LIf0f k|ltj]bg
^= cg'kfng ljefu ;DaGwL cfGtl/s n]vfk/LIf0f k|ltj]bg
&= Personal Lending Unit ;DaGwL n]vfk/LIf0f k|ltj]bg
*= zfvfx?sf] ;~rfng ;DaGwL cfGtl/s n]vfk/LIf0f k|ltj]bg – ^# yfg
(= skf]{/]6 a}+ls· / k"jf{wf/ tyf kl/of]hgf ljefu (Corporate Banking and Infrastructure and Project Financing Department)
;DaGwL n]vfk/LIf0f k|ltj]bg
!)= cfoft k|lttkq ;DaGwL n]vfk/LIf0f k|ltj]bg
!!= Central Credit Administration and Support Department ;DaGwL cfGtl/s n]vfk/LIf0f k|ltj]bg
!@= Centralized Loan Administration Department ;DaGwL cfGtl/s n]vfk/LIf0f k|ltj]bg
!#= ;~rfng hf]lvd ljefu (Operation Risk Department) ;DaGwL cfGtl/s n]vfk/LIf0f k|ltj]bg

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
!$= KYC, AML and CFT ;DaGwL n]vfk/LIf0f k|ltj]bg
!%= hdfgt Jofkf/ ;DaGwL n]vfk/LIf0f k|ltj]bg
!^= lgof{t k|lttkq ;DaGwL n]vfk/LIf0f k|ltj]bg
!&= ;fgf tyf d´f}nf shf{ Pj+ n3'ljQ tyf ld8–skf]{/]6 shf{ O{sfO{ (Mid-Corporate, SME and Micro Lending Unit) ;DaGwL
cfGtl/s n]vfk/LIf0f k|ltj]bg
!*= cGo a}+sdf /x]sf vftf (Nostro) sf] lx;fa ldnfg ;DaGwL cfGtl/s n]vfk/LIf0f k|ltj]bg
!(= gub tyf gub ;dfg pks/0fx?sf] cw{–jflif{s hf“r (Semi - Annual Verification)
cGo 5nkmnsf ljifox?M
@)= a}+ssf] cf=j= @)&%÷&^ sf] ljQLo ljj/0f tyf jflif{s n]vfk/LIf0f k|ltj]bg pk/ Joj:yfkgsf] k|ltlqmof ;lxt a'emfPsf]
k|ltj]bgsf] l6Kk0fL
@!= cf=j @)&^÷&& sf] nflu a}+ssf] afXo n]vfk/LIfssf] lgo'tm ;DaGwL l6Kk0fL
@@= >d ;DaGwL cfGtl/s n]vfk/LIf0f @)&^÷)$÷@), k|ltj]bgsf] l6Kk0fL
@#= sDkgL P]g–@)^# adf]lhd cf=j @)&%÷&^ sf] cfGtl/s n]vf k/LIf0f ;ldlt ;DaGwL hfgsf/L v'nfpg kg]{ ;DaGwL
l6Kk0fL
@$= a}+ssf] q}dfl;s ljQLo ljj/0fx?sf] k|df0fLs/0f
@%= a}+ssf] k““"hL kof{Kttf cg'kft / hf]lvd efl/t ;DklQsf] dfl;s k|df0fLs/0f
@^= a}+ssf] nufgL kf]6{kmf]lnof]sf] cw{–jflif{s ljj/0f
@&= cf=j= @)&&÷&* sf] q}dfl;s n]vfk/LIf0f of]hgf ;DaGwL l6Kk0fL
@*= hf]lvddf lglxt cfGtl/s n]vfk/LIf0f @)&& ;DaGwL l6Kk0fL
@(= hf]lvddf lglxt cfGtl/s n]vfk/LIf0f of]hgf @)&^ sf] klxnf] k'g/fjnf]sg ;DaGwL l6Kk0fL
#)= ;~rfns ;ldltsf] ;'emfj cg';f/ @)&^÷!!÷@( sf] lbg sf/f]af/ /fli6«o b}lgsdf k|sflzt ;dfrf/ ;DaGwL l6Kk0fL
#!= cf=j= @)&^÷&& ;fnsf] ah]6sf] l6Kk0fL
#@= n]vfk/LIf0f of]hgf–@)&^÷&& ;DaGwL l6Kk0fL
##= g]kfn /fi6« a}+såf/f ul/Psf] lg/LIf0f k||ltj]bg pk/ Joj:yfkg ;ldltsf] k|ltlqmof ;DaGwL l6Kk0fL
#$= skf]{/]6 a}+ls·sf] hf]lvd axg ;DaGwL l6Kk0fL
cfGtl/s n]vfk/LIf0f ;ldltåf/f k|bfg ul/Psf ;"emfjx?
!= lgliqmo shf{x?sf] q}dfl;s ;dLIff tyf ;f] ;DaGwL Joj:yfkg ;d"xnfO{ cfjZos ;'emfj k|bfg ul/Psf]
@= cGo a}s + df /x]sf] vftfdf (Nostro) ;DaGwL k|ltj]bgsf] l6Kk0fL tyf ;f] ;DaGwL Joj:yfkd ;d"xnfO{ cfjZos
;"emfj k|bfg ul/Psf]
#= a}+s tyf O{sfO{åf/f g]kfn /fi6« a}+°sf] lgb]{zg, a}+ssf] shf{ gLlt / cfGtl/s gLlt lgodsf] cg'kfngf u/]÷gu/]sf] l6Kk0fL
$= g]kfn /fi6« a}+såf/f ul/Psf] cg'udg k|ltj]bgsf] l6Kk0fL Pj++ ;f] k|ltj]bgdf v'nfO{Psf ljifosf] k"0f{ cg'kfng ;DaGwL
Joj:yfkg ;d"xnfO{ cfjZos ;"efj k|bfg ul/Psf]
%= af≈o n]vfk/LIfssf] k|f/lDes n]vfk/LIf0f, ;f] ;DaGwL Joj:yfkg ;d"xsf] k|ltlqmof / jflif{s k|ltj]bg ;DaGwL l6Kk0fL
tyf Joj:yfkg ;d"xnfO{ ;'emfj
^= a}+ssf] ;d:t ultljlw h:t} Corporate/Infrastructure and project financing, zfvf ;~rfng, PLU Business, CTO,
SME and Micro Lending, Treasury and Correspondent Banking, glan OGe]i6d]G6 a}+ls·, Remmitance Business
Centre, dfgj ;+zfwg O{sfO{, Central Accounts and Administration, Central CAS, CLAD, CPC, cGo a}+sdf /x]sf]
vftfdf (Nostro) vftfsf] lx;fa ldnfg cflb ljifo ;DaGwL hf]lvd lgoGq0f ljlw k|lt l6Kk0fL Pj+ ;'emfj
o; nufot a}+sn] >fj0f !%, @)&^ kZrft\ hf]lvd efl/t cfGtl/s n]vfkl/If0fsf] k|of]usf] yfngL u/]sf] hfgsf/L u/fp“b5f}“ .
@= cfGtl/s lgoGq0f k|0ffnL (Internal Control System)
a}+ssf] cfGtl/s lgoGq0f k|0ffnL / o;sf] k|efjsfl/tfsf] ;dLIff ug]{ lhDd]jf/L ;~rfns ;ldltdf /xG5 . n]vfk/LIf0f ;ldltn]
lgoldt ?kdf cfGtl/s n]vfk/LIfs, afx\o n]vfk/LIfs / ;'kl/j]Iflso n]vfk/LIfssf n]vfk/LIf0f k|ltj]bgx?sf] ;dLIff u/L
;~rfns ;ldltnfO{ a}+ssf] cfGtl/s lgoGq0f k|0ffnLsf] k|efjsfl/tfsf ljifodf :jtGq /fo k|bfg ub{5 .
a}+ls· Joj;fosf x/]s If]qx?df s]xL g s]xL dfqfdf hf]lvd lglxt /x]sf] x'G5 . xfd|f] x/]s lg0f{odf hf]lvd tyf k|ltkmnsf
aLr x'g] cGtlg{lxt ;DaGwsf] ;Gt'ngsf] (Trade-off) cfjZostf kb{5 . xfd|f ljQLo p2]Zo k|flKtsf nflu hf]lvd axg ug'{kg{]
cfjZostfnfO{ dgg ub}{ hf]lvdsf b'Zk|efjx?nfO{ Go"gLs/0f ug]{ tkm{ xfdL ;b}j cu|;/ 5f}“ . o;sf nflu cfjZos k|efjsf/L
cfGtl/s lgoGq0f k|0ffnL :yfkgfy{ rflxg] sfo{ljlwx? tof/ u/L sfof{Gjog ;d]t ub}{ cfPsf 5f}“ . o:tf sfo{ljlwx?n] lg/Gt/
?kdf hf]lvdsf] klxrfg, ljZn]if0f, d"Nof°g tyf Joj:yfkgdf dxTjk"0f{ of]ubfg k'¥ofp“b} cfPsf 5g\ .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
#= ;~rfnsx?sf] lhDd]jf/L ;DaGwL ljj/0f
sDkgL P]g @)^# bkmf !)* df ePsf] Joj:yf cg';f/ klAns sDkgLsf] n]vf bf]xf]/f] n]vfk|0ffnLdf cfwfl/t /xL sDkgLsf]
sf/f]af/sf] oyfy{ l:ylt :ki6 ?kdf k|ltljlDjt x'g] u/L k|rlnt n]vfdfg / sDkgL P]g adf]lhd kfngf ug'{kg]{ zt{ tyf Joj:yf
cg'?k /fVg'kg]{5 .
;fy}, sDkgLsf] n]vf tyf jflif{s ljQLo ljj/0f tof/ ug]{ ;DaGwdf sDkgL P]gdf ul/Psf] Joj:yf kfngf gePdf To:tf] n]vf,
jflif{s ljQLo ljj/0f tyf cGo k|ltj]bgx? h'g JolQm ;~rfns jf kbflwsf/Lsf] x}l;otdf sfo{/t /x]sf] avt ePsf] xf] ;f]xL
JolQm lhDd]jf/ /xG5 .
;f]xL P]gsf] bkmf !)( df ePsf] Joj:yf cg';f/ klAns sDkgLsf] ;~rfns ;ldltn] k|To]s jif{ jflif{s ;fwf/0f ;ef x'g'eGbf
cufj} tf]lsPsf] 9f“rfdf b]xfo adf]lhdsf] jflif{s ljQLo ljj/0f tof/ ug'{kb{5M
s_ cfly{s jif{sf] clGtd ldltsf] ljQLo l:yltsf] ljj/0f,
v_ cfly{s jif{sf] gfkmf gf]S;fgLsf] lx;fa tyf cGo lj:t[t cfosf] ljj/0f,
u_ cfly{s jif{sf] gub k|jfxsf] ljj/0f .
jflif{s ljQLo ljj/0fdf ;DalGwt cfly{s jif{sf] cGTo;Dd sDkgLsf] sf/f]af/sf] oyfy{ / jf:tljs l:ylt b]vfO{ ;f] cfly{s jif{df
ePsf] gfkmf÷gf]S;fgLsf] lx;fa tyf gub k|jfxsf] ljj/0f;d]t bzf{O{Psf] x'g'kb{5 . To:tf] cfly{s ljj/0f k|rlnt sfg"g adf]lhd
tf]lsPsf] 9f“rfdf tof/ ug'{ kb{5 . ;fy}, ;~rfns ;ldltaf6 :jLs[t ePsf] / n]vfk/LIf0f ;d]t ePsf] x'g'kb{5 .
g]kfn /fi6« a}+ssf] PsLs[t lgb]{lzsf @)&^ sf] O=k|f= lgb]{zg g+= $ adfl]hd a}+sn] cfˆgf] jflif{s ljQLo ljj/0fx? tof/ ug'{kb{5
/ g]kfn /fi6« a}+sn] tf]s]sf] 9f“rfnfO{ j}wflgs 9f“rf (Statutory Form) sf] ?kdf k|:t't ug'{kb{5 . ljQLo cj:yfsf] ljj/0f tyf
gfkmf gf]S;fg lx;fasf] ;fy} cg';'rLx?df tfl]sPsf] 9f“rfdf s'g} kl/jt{g ug{ kfO{+b}g . To:t} O=k||f= lgb]{zg g+= @) sf] bkmf @-$_
cg';f/ Ohfhtkq k|fKt d'Vo sDkgLn] cfgf] ljQLo ljj/0f k]z ubf{ ;xfos sDkgLsf] ljQLo ljj/0fx? ;d]t PsLj[mt ?kdf k]z
ug'{kb{5 . ;f] k|of]hgfy{ n]vf gLlt / ljQLo ljj/0f O=k||f= lgb{]zg g+= $ sf] ;DalGwt yk cg;'rLdf tf]lsP adf]lhd k]z ug'{kb{5.
;fy}, ;xfos sDkgLsf] n]vf gLlt, ;"rgf k|ljlw tyf cGo gLlt÷k|0ffnLx? (Policies, Procedures and Systems) d'Vo sDkgL;“u
;fdGh:otf sfod x'g] u/L Joj:yf ug'{kb{5 .
g]kfn /fi6« a}+saf6 O{hfhtkqk|fKt ;+:yfx?sf nflu g]kfn rf6{8{ PsfpG6]G6\; ;+:yfåf/f hf/L g]kfn ljQLo k|ltj]bg dfg (Nepal
Financial Reporting Standards -NFRS) nfu" ug{] ;Gbe{df g]kfn /fi6« a}+sn] ldlt @)&!÷)*÷@* sf] ;"rgf g+= # dfk{mt “NFRS
Migration Guidelines to Banks and Financial Institutions” hf/L ePsf] lyof] . o; ;Gbe{df g]kfn /fi6« a}+saf6 ldlt @)&$÷)*÷!$
df lgb]{zg g=a}=la=lg=la=÷gLlt÷kl/kq÷svu÷!)÷)&$÷&% dfkm{t cf= j= @)&$÷&% b]lv …s… ju{sf jfl0fHo a}+sx?n] cfgf] ljQLo
ljj/0f NFRS adf]lhd tof/ ug'{kg]{ egL hf/L eP kZrft\ ;f] adf]lhdsf] ljQLo ljj/0fsf] 9f“rf ;d]t ldlt @)&%÷)#÷#@ sf]
lgb]{zg g=a}=la=lg=la=÷gLlt÷kl/kq÷svu÷@#÷)&$÷&% dfkm{t hf/L ePsf] x'“bf ;+nUg ljQLo ljj/0fx? NFRS cg';f/sf] n]vf gLlt
cjnDjg u/L plNnlvt 9f“rf adf]lhd tof/ ul/Psf] 5 .
NFRS k|efjsf/L 9ª\un] nfu' ug]{ p2]Zon] o;sf] sfof{Gjogsf] qmddf b]lvPsf] sl7gfO{x?nfO{ ;dfwfg ug{ g]kfn rf6{8{
PsfpG6]G6\; ;+:yf (The Institute of Chartered Accountants of Nepal - ICAN) åf/f NRFS n] tf]s]sf] s]xL n]vf gLltx?sf]
sfof{Gjogdf CARVE OUT -j}slNks Joj:yf_ hf/L u/]sf] x'“bf oL ljQLo ljj/0fx? tof/ ubf{ pk/f]Qm CARVE OUT -j}slNks
Joj:yf_ nfO{ cjnDjg ul/Psf] 5 . a}+s tyf ;d"xsf] cfly{s jif{ @)&^÷&& sf] ljQLo ljj/0fx? g]kfn /fi6« a}+saf6 hf/L
pk/f]Qm lgb]{zgx? ;dfj]z u/L hf/L ePsf] g]kfn /fi6« a}+ssf] PsLs[t lgb]{lzsf @)&^ tyf g]kfn rf6{8{ PsfpG6]G6\;\ ;+:yf (ICAN)
af6 hf/L CARVE OUT -j}slNks Joj:yf_ ;d]t cjnDjg u/L tof/ u/L a}+s tyf ljQLo ;+:yf ;DaGwL P]g tyf sDkgL P]gdf
ePsf] Joj:yfx?sf] cg'kfngf ul/Psf] 5 / o;/L ljQLo ljj/0fx? tof/ ubf{ ljutsf jif{x?sf] t'ngfTds ljj/0fdf ;d]t
Ps?ktf sfod ul/Psf] 5 .
Psn ljQLo ljj/0f tof/ ubf{ cjnDag u/]sf] k|d'v n]vf gLltx?df Ps?ktf sfod ul/Psf] 5 . a}+s tyf ;xfos sDkgLsf]
cf–cfgf] Psn ljQLo ljj/0fx?nfO{ NFRS 10 – Consolidated Financial Statements cg';f/ PsLs/0f u/L PsLs[t ljQLo
ljj/0f tof/ ul/Psf] 5 . ;fy}, a}+ssf] Psn tyf ;d"xsf] PsLs[t ljQLo ljj/0fdf cjnDag ul/Psf] k|d'v n]vf gLltx?df ;d]t
Ps?ktf sfod ul/Psf] 5 .
PsLs[t Pj+ Psn ljQLo ljj/0f tof/ kfg]{ qmddf ;~rfnsx?n] tn plNnlvt s'/fx?df Wofg lbg'kb{5M
pko'Qm n]vf gLlt 5gf}6 ug]{ tyf lg/Gt/ ?kdf Jojxf/df Nofpg], :jLsf/of]Uo tyf ljj]sk"0f{ lg0f{o lng] / g]kfn /fi6« a}+ssf]
lgb]{zg cg';f/ ljQLo ljj/0f tof/ ul/Psf] xf] xf]Og pNn]v ug]{ .
;~rfnsx?n] ljQLo ljj/0f tof/ ubf{ ;+:yfsf] lg/Gt/tf÷cljl5Ggtf (Going Concern) sf] cjwf/0ff cg';f/ ug'{kb{5. ;d"x jf
a}+s;“u b[li6ut eljio (Foreseeable Future) ;Dd Joj;fonfO{ lg/Gt/tf lbg cfjZos kg]{ >f]t ;fwg pknAw 5 eGg] s'/fdf tyf

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
a}+s tyf o;sf ;xfos sDkgLx?sf] cl:tTjdf ;Gb]x x'g] vfnsf ;"rs÷;+s]tx? gb]lvPsf eGg] s'/fdf ;~rfnsx? ;Gt'i6
/x]sfn] ;+:yfsf] lg/Gt/tf÷cljl5Ggtf (Going Concern) sf] dfGotf cg';f/ ljQLo ljj/0fx? tof/ kfl/Psf] 5 .
d'Vo sDkgLsf] ;a} ljQLo ljj/0fx? g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ g} tof/ kfl/Psf 5g\ eGg] ljifodf cfZj:t kfg{ / rflxPsf
avt sDkgLsf] sf/f]af/sf] :ki6 hfgsf/L lbg sDkgLsf] ljQLo cj:yfsf] af/] oyfy{ lrq0f ug{ ;lsg] u/L lx;falstfa -n]vf_
sf] kof{Kt clen]v /fVg' ;~rfnsx?sf] dxTjk"0f{ lhDd]jf/L /x]sf] 5 . g]kfn /fi6« a}+ssf] PsLs[t lgb]{lzsf @)&^ sf] lgb]{zg
g+= ^ sf] bkmf !-^_ df sDkgLsf] lx;falstfa -n]vf_ x/avt cBfjlws ?kdf /fVg'kg]{ cfjZostf af/] :ki6 pNn]v ul/Psf] 5 .
pQm lgb]{lzsfn] ;~rfnsx?nfO{ s'g} klg cflwsfl/s n]vfsf] clen]v JolQmut x}l;otdf yk36 jf ;+zf]wg ug{af6 ;d]t aGb]h
nufPsf] 5 .
sDkgLsf] ;DklQsf] lxkmfht ug{ / cGo k|sf/sf ckrng tyf clgoldttfsf] 5fglag tyf lgoGq0f ug{sf] nflu cfjZos
sbd rfNg' ;~rfnsx?sf] k|d'v lhDd]jf/L /x]sf] 5 . ;f]xL cg'?k a}+s tyf o;sf ;xfos sDkgLn] lgoGq0fsf] cefjdf
pTkGg x'g;Sg] hf]lvdsf] Go"gLs/0f ug{] p2]Zon] cfjZos gLlt, k|lqmof / ;+oGqx? k"0f{ ?kdf nfu" u/]sf 5g\ . a+}sdf b'O{
hgf u}/ sfo{sf/L ;~rfns tyf cfGtl/s n]vfk/LIf0f ljefusf k|d'v ;b:o ;lrj /xg] u/L Ps n]vfk/LIf0f ;ldlt /x]sf] 5 .
n]vfk/LIf0f ;ldltn] ;~rfns ;ldltsf] dftxtdf /xL :jtGq ?kdf sfo{ ub{5 .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

;+:yfut ;'zf;g ;DaGwL jflif{s cg'kfngf k|ltj]bg

-;"rLs[t ;Ful7t ;+:yfx?sf] ;+:yfut ;'zf;g ;DaGwL lgb]{lzsf, @)&$ adf]lhd_
;"rLs[t ;+ul7t ;+:yfsf] gfd glan a}+s lnld6]8
glan ;]G6/, lj0ffdfu{, b/af/dfu{ kf]=a=g++=M #&@(, sf7df8f}+
7]ufgf, O{d]n / j]e;fO{6
Email : info@nabilbank.com, Website : https://www.nabilbank.com
kmf]g g+= )!–$@@&!*!, )!–$@@!&!*
k|ltj]bg k]z ul/Psf] cf=j= @)&^÷&&
!= ;~rfns ;ldlt ;DaGwL ljj/0f
-s_ ;~rfns ;ldltsf] cWoIfsf] gfd tyf lgo'lQm ldlt M >L zDe' k|;fb kf}8\ofn -@)&#÷^÷!*_
-v_ ;+:yfsf] z]o/ ;+/rgf ;DaGwL ljj/0f -;+:yfks, ;j{;fwf/0f tyf cGo_
;d"x z]o/wgLsf] gfd z]o/ lsQf u|x0f k|ltzt
;+:yfks PgaL -O{06/g]zgn_ lnld6]8 5,04,87,487

;+:yfks /fli6«o aLdf sDkgL ln= 97,64,280

60%
;+:yfks g]kfn :6s PS;r]~h lnld6]8 3,37,040

;+:yfks cGo JolQmx? 1,613

;j{;fwf/0f ;j{;fwf/0f z]o/wgLx? 4,03,84,554 40%

hDdf 10,09,74,974 100%

-u_ ;~rfns ;ldlt ;DaGwL ljj/0f -@)&& cfiff9 d;fGt_ M

kb tyf
;~rfns
k|ltlglwTj lgo'Qm uf]kgLotfsf]
qm= ;+= gfd, y/ 7]ufgf z]o/ ;+Vof lgo'lQmsf]
ePsf] ;d"x ePsf] ldlt zky lnPsf]
tl/sf
ldlt
k'tnL;8s, ;j{;fwf/0f
! >L zDe' k|;fb kf}8o
\ fn 16,252 2073/06/18 2076/06/18 r'gfj
sf7df8f}+ ;d"x
;fg]kf, ;+:yfks
@ >L lgjf{0f s'df/ rf}w/L 8,97,773 2075/08/06 2075/08/06 dgf]gog
nlntk'/ ;d"x
nflhDkf6, ;j{;fwf/0f
# >L bof/fd uf]kfn cu|jfn 9,690 2076/06/18 2076/06/18 r'gfj
sf7df8f}+ ;d"x
/ftf]k'n, ;+:yfks
$ >L pk]Gb| k|;fb kf}8o
\ fn -
2074/08/15 2074/08/18 dgf]gog
sf7df8f}+ ;d"x
;+:yfks
% >L dno d'vhL{ lbNnL, ef/t - 2075/05/01 2075/05/01 dgf]gog
;d"x
ksgfhf]n, ;+:yfks
^ >L dx]z /fh kGt 126 2076/09/22 2076/09/23 r'gfj
sf7df8f}+ ;d"x
afn'jf6f/, ;+= ;= af6
& >LdtL cfzf /f0ff clwsf/L :jtGq - 2077/03/14 2077/03/14
sf7df8f}+ lgo'Qm
k'gZr M >LdtL O{nf zdf{ ldlt @)&^÷(÷@! Dff :jtGq ;~rfnssf] ?kdf lgo'Qm eO{ lghn] ldlt @)&&÷)@÷)$ df /flhgfdf
lbg'ePsf] . >L zDe' k|;fb kf}8\ofnsf] lj= ;+= @)&&÷)&÷)( ut] :ju{af; ePsf] lyof].
-3_ ;~rfns ;ldltsf] a}7s
 ;~rfns ;ldltsf] a}7s ;~rfng ;DaGwL ljj/0f

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

cf=j= @)&&÷&* df pkl:yt a}7ssf] lg0f{odf leGg

qm=;+= a;]sf] ;~rfns ;~rfnssf] dt /fvL x:tfIf/ ug]{ ut cf=j= df a;]sf] a}7ssf] ldlt
;ldltsf] a}7s ldlt ;+Vof ;~rfnssf] ;+Vof
1 2077/04/18 6 - 1. 2076/4/19 14. 2076/11/5

2 2077/04/26 7 - 2. 2076/5/12 15. 2076/11/6

3 2077/05/14 7 - 3. 2076/5/26 16. 2076/11/29

4 2077/06/07 6 - 4. 2076/6/9 17. 2076/12/17

5 2077/06/20 5 - 5. 2076/6/29 18. 2076/12/26

6 2077/06/27 5 - 6. 2076/7/17 19. 2077/1/15

7 2077/08/04 5 - 7. 2076/8/11 20. 2077/2/4

8 2077/08/09 5 - 8. 2076/8/29 21. 2077/2/13

9 2077/08/25 4 - 9. 2076/8/30 22. 2077/2/28

10 2077/08/28 4 - 10. 2076/9/21 23. 2077/3/14

11 2077/09/06 5 - 11. 2076/9/23 24. 2077/3/17

12 2077/09/07 5 - 12. 2076/9/28 25. 2077/3/30

13. 2076/10/15

 s'g} ;~rfns ;ldltsf] a}7s cfjZos u0fk"/s ;+Vof gk'uL :ylut ePsf] eP ;f] sf] ljj/0f M gePsf]
 ;~rfns ;ldltsf] a}7s ;DaGwL cGo ljj/0f M
;~rfns ;ldltsf] a}7sdf ;~rfns jf j}slNks ;~rfns pkl:yt eP, gePsf]
-gePsf] cj:yfdf a}7ssf] ldlt ;lxt sf/0f v'nfpg]_ M pkl:yt ePsf]
;~rfns ;ldltsf] a}7sdf pkl:yt ;~rfnsx?, 5nkmn ePsf] ljifo / tT;DaGwdf
ePsf] lg0f{osf] ljj/0f -dfO{Go"6_ sf] 5'6[} clen]v /fv]sf] jf g/fv]sf] M 5'6[} clen]v /fVg] ul/Psf]
;~rfns ;ldltsf] b'O{ nuftf/ a;]sf] a}7ssf] clwstd cGt/ -lbgdf_ M #! lbg
;~rfns ;ldltsf] a}7s eQf lgwf{/0f ;DaGwdf a;]sf] jflif{s ;fwf/0f ;efsf] ldlt M @)&^÷(÷@@
;~rfns ;ldltsf] k|lt a}7s eQf M cWoIf -?= @),)))_
M ;~rfns -?= !%,)))_
cf=j= sf] ;~rfns ;ldltsf] s'n a}7s vr{ M ?= @&,%(,(@)÷–

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

;~rfnssf] cfr/0f ;DaGwdf ;DalGwt ;+:yfsf] cfrf/;+lxtf eP, gePsf] ePsf]
Psf3/ kl/jf/sf] PseGbf a9L ;~rfns eP ;f] ;DaGwL ljj/0f
;~rfnsx?sf] jflif{s ?kdf l;sfO{ tyf k'gtf{huL sfo{qmd ;DaGwL ljj/0f M gePsf]

qm=;+= ljifo ldlt ;xefuL ;~rfnssf] ;+Vof tfnLd lbPsf]] :yfg

Advanced Corporate
! Governance & Board @)&^÷!!÷!( ! l:j6h/n}08
Evaluation Excellence

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
k|To]s ;~rfnsn] cfkm' ;~rfnssf] kbdf lgo'Qm jf dgf]gog ePsf] kGw| lbgleq b]xfosf s'/fsf] lnlvt hfgsf/L
u/fPsf]÷gu/fPsf] ljj/0f M
 ;+:yf;Fu lgh jf lghsf] Psf3/sf] kl/jf/sf] s'g} ;b:on] s'g} lsl;dsf] s/f/ u/]sf] jf ug{ nfu]sf] eP ;f] sf] ljj/0f M
hfgsf/L u/fPsf]
 lgh jf lghsf] Psf3/sf] kl/jf/sf] s'g} ;b:on] ;+:yf jf ;f] ;+:yfsf] d'Vo jf ;xfos sDkgLdf lnPsf] z]o/ jf C0fkqsf]
ljj/0f M hfgsf/L u/fPsf]
 lgh cGo s'g} ;+ul7t ;+:yfsf] cfwf/e"t z]o/wgL jf ;~rfns /x]sf] eP To;sf] ljj/0f M hfgsf/L u/fPsf]
 lghsf] Psf3/sf] kl/jf/sf] s'g} ;b:o ;+:yfdf kbflwsf/L jf sd{rf/Lsf] x}l;otdf sfd ul//x]sf] eP ;f] sf] ljj/0f M
hfgsf/L u/fPsf]
;~rfnsn] p:t} k|s[ltsf] p2]Zo ePsf] ;"rLs[t ;+:yfsf] ;~rfns, tnaL kbflwsf/L, sfo{sf/L k|d'v jf sd{rf/L eO{ sfo{
u/]sf] eP ;f] sf] ljj/0f M gu/]sf]
;~rfnsx?nfO{ lgodg lgsfo tyf cGo lgsfox?af6 s'g} sf/jfxL ul/Psf] eP ;f] sf] ljj/0f M gu/]sf]
#= ;+:yfsf] hf]lvd Joj:yfkg tyf cfGtl/s lgoGq0f k|0ffnL ;DaGwL ljj/0f
-s_ hf]lvd Joj:yfkgsf] nflu s'g} ;ldlt u7g÷gePsf] u7g gePsf] eP ;f]sf] sf/0fM hf]lvd Joj:yfkg ;ldlt
ePsf]
-v_ hf]lvd Joj:yfkg ;ldlt ;DaGwL hfgsf/LM
-c_ ;ldltsf] ;+/rgf -;+of]hs tyf ;b:ox?sf] gfd tyf kb_M
!= >L pk]Gb| k|;fb kf}8\ofn M ;+of]hs
@= >L dno d'vhL{ M ;b:o
#= >L /d]z k|;fb nf]xgL M ;b:o
$= >LdtL gldtf lblIft M ;b:o ;lrj
-cf_ ;ldltsf] a}7s ;+VofM M *
-O_ ;ldltsf] sfo{ ;DaGwL 5f]6f] ljj/0f M
 ljBdfg hf]lvd klxrfg tyf Joj:yfkg k|0ffnLsf] kof{Kttf / pko'Qmtfsf ;DaGwdf ;~rfns ;ldltnfO{ hfgsf/L
u/fpg] / pko'Qm k|0ffnLsf] lasf;sf nflu ;'emfj lbg] .
 Jofj;flos ultljlwdf lglxt hf]lvdsf] :t/, hf]lvd axg Ifdtf, hf]lvd Joj:yfkgsf nflu lasf; u/]sf] /0fgLlt,
gLltut Joj:yf / dfu{bz{gsf] lgoldt k'g/fjnf]sg u/L ;f]sf] kof{Kttfsf ;DaGwdf ;~rfns ;ldltdf ;'emfj
k]z ug]{ .
 Joj:yfkgaf6 lgoldt ?kdf hf]lvd Joj:yfkg k|ltj]bg lnO{ hf]lvdsf] cf+sng, d"Nof°g, lgoGq0f tyf cg'udg
s] s;/L eO{/x]sf] 5 ;f] ;DaGwdf 5nkmn ug]{ / ;~rfns ;ldltdf cfjZos ;'emfj k]z ug]{ .
 hf]lvd ;dfof]lht ;DklQ cg';f/ k"“hLsf] kof{Kttf, cfGtl/s k"“hL ljZn]if0f k4lt (ICAAP), Jofj;flos /0fgLlt cg'?k
gLltut Joj:Yffsf] kof{Kttf, ;+:yfn] lng ;Sg] clwstd hf]lvd ;DaGwdf lgoldt ?kdf 5nkmn tyf ljZn]if0f
u/L ;~rfns ;ldltnfO{ cfjZos /fo ;'emfj lbg] .
 hf]lvd Joj:yfkgsf nflu g]kfn /fi6« a}+saf6 hf/L ul/Psf lgb]{zg÷dfu{lgb]{zg, ;+:yfn] lgwf{/0f u/]sf cfGtl/s
;Ldf, pko'Qm k|rng cg'?k cfjZos gLlt Pjd\ ;+/rgf lasf; ug{sf nflu ;~rfns ;ldltnfO{ ;'emfj lbg] .
 lgoldt ?kdf bjfj k/LIf0f (Stress Testing) u/L ;f]sf] kl/0ffd pk/ 5nkmn u/L ;f]sf] cfwf/df eljiodf ckgfpg'kg]{
cfjZos gLlt lgdf{0f jf lg0f{o k|lqmofsf nflu ;~rfns ;ldltdf ;'emfj k]z ug]{ .
 ;~rfns ;ldltaf6 ePsf] clVtof/ k|Tofof]hgsf] ;Ldf tyf cf}lrTotf ljZn]if0f u/L ;~rfns ;ldltdf cfjZos
;'emfj ;lxtsf] k|ltj]bg k]z ug]{ .
 ;+:yfsf] ;DklQ ;+/rgf, tL ;DklQx? kl/rfngsf] cj:yf, To;af6 k|fKt ug{ ;lsg] cfo, ;DklQx?sf] u'0f:t/df
x'g] a[l4÷x|f; / ;DklQ bfloTj ;ldlt (ALCO) af6 ePsf sfo{x?sf] ;DaGwdf q}dfl;s ?kdf ljZn]if0f÷;dLIff u/L
;~rfns ;ldltdf k|ltj]bg k]z ug]{ .
 cy{tGqsf] s'g} If]qdf pTkGg x'g] ;d:of jf kl/jt{gn] ;+:yfsf] ljQLo cj:yfdf kfg{ ;Sg] c;/sf] ;DaGwdf
cWoog u/L ;f]sf] lg/fs/0fsf nflu s] s:tf] gLlt cjnDag ug'{kg]{ xf] cfjZos ;'emfj ;lxt ;~rfns ;ldltdf
k|ltj]bg k]z ug]{ .

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
 a}+ssf] lgldQ pko'Qm hf]lvd Joj:yfkg k|0ffnL tyf k2ltsf] nflu ;~rfns ;ldlt ;dIf k|:tfj k]z ug]{ tyf ;f]sf]
sfof{Gjogsf] nflu ;~rfns ;ldltsf] :jLs[lt lng] .
-u_ cfGtl/s lgoGq0f sfo{ljlw eP / gePsf]M ePsf]
-3_ cfGtl/s lgoGq0f k|0ffnLsf] nflu s'g} ;ldlt u7g eP/gePsf], u7g gePsf] eP ;f]sf] sf/0fM
a}+sdf ;~rfns ;ldlt, tyf ;f] cGtu{t n]vfk/LIf0f ;ldlt, hf]lvd Joj:yfkg ;ldlt, sd{rf/L ;]jf ;'ljwf ;ldlt / ;DklQ
z'l4s/0f lgjf/0f ;ldlt /x]sf] 5 . ;fy}, Joj:yfkg dftxtsf sfo{sf/L ;ldlt, ;~rfng hf]lvd Joj:yfkg ;ldlt /
;DklQ z'l4s/0f lgjf/0f ;ldlt nufotsf ;ldltx? lqmoflzn /x]sf 5g\ .
-ª_ cfGtl/s lgoGq0f k|0ffnL ;ldlt ;DaGwL ljj/0fM
 ;~rfns ;ldlt M :j= zDe' k|;fb kf}8\ofn -cWoIf_, >L lgjf{0f s'df/ rf}w/L -;~rfns_, >L bof/fd uf]kfn cu|jfn
-;~rfns_, >L pk]Gb| k|;fb kf}8\ofn -;~rfns_, >L dno d'vhL{ -;~rfns_, >L dx]z /fh kGt -;~rfns_, >LdtL cfzf
/f0ff clwsf/L -;~rfns_
 hf]lvd Joj:yfkg ;ldlt M >L pk]Gb| k|;fb kf}8\ofn -;+of]hs_, >L dno d'vhL{ -;b:o_, >L /d]z k|;fb nf]xgL -;b:o_,
>LdtL gldtf lblIft -;b:o ;lrj_
 n]vfk/LIf0f ;ldlt M >L dno d'vhL{ -;+of]hs_, >L dx]z /fh kGt -;b:o_, >L bLks >]i7 -;b:o ;lrj_
 sd{rf/L ;]jf ;'ljwf ;ldlt M >L lgjf{0f s'df/ rf}w/L -;+of]hs_, >L pk]Gb| k|;fb kf}8\ofn -;b:o_, >L clgn s]z/L zfx
-;b:o_, >L s[i0f bQ e§/fO{ -;b:o_, >L /f]zg sf]O/fnf -;b:o ;lrj_
 ;DklQ z'l4s/0f lgjf/0f ;ldlt M >L bof/fd uf]kfn cu|jfn -;+of]hs_, >L /d]z k|;fb nf]xgL -;b:o_, >LdtL gldtf
lblIft -;b:o_, >LdtL lalgtf 9'+ufgf -;b:o_, >LdtL ;fljqL bfxfn -;b:o ;lrj_
-cf_ ;ldltsf] a}7s ;+Vof M
;ldlt a}7s ;+Vof
;~rfns ;ldlt @%
hf]lvd Joj:yfkg ;ldlt *
n]vfk/LIf0f ;ldlt (
sd{rf/L ;]jf ;'ljwf ;ldlt !)
;DklQ z'l4s/0f lgjf/0f ;ldlt ^
-O_ ;ldltsf] sfo{ ;DaGwL 5f]6f] ljj/0f M
a}+ssf] cfGtl/s lgoGq0f k|0ffnL / o;sf] k|efjsfl/tfsf] ;dLIff ug]{ lhDd]jf/L ;~rfns ;ldltdf /xG5 . n]vfk/LIf0f
;ldltn] lgoldt ?kdf cfGtl/s n]vfk/LIfs, afx\o n]vfk/LIfs / ;'kl/j]Iflso n]vfk/LIfssf n]vfk/LIf0f k|ltj]bgx?sf]
;dLIff u/L ;~rfns ;ldltnfO{ a}+ssf] cfGtl/s lgoGq0f k|0ffnLsf] k|efjsf/Ltfsf ljifodf :jtGq /fo k|bfg ub{5 .
ljQLo p2]Zo k|flKtsf nflu hf]lvd axg ug'{kg{] cfjZostfnfO{ dgg ub}{ hf]lvdsf b'Zk|efjx?nfO{ Go"gLs/0f ug{ tkm{
a}+s ;b}j cu|;/ /x]sf] 5 . o;sf nflu cfjZos k|efjsf/L cfGtl/s lgoGq0f k|0ffnL :yfkgfy{ rflxg] sfo{ljlwx?
tof/ u/L sfof{Gjog ;d]t ub}{ cfPsf] 5 . o:tf sfo{ ljlwx?n] lg/Gt/ ?kdf hf]lvdsf] klxrfg, ljZn]if0f, d"Nof°g
tyf Joj:yfkgdf dxTjk"0f{ of]ubfg k'¥ofpFb} cfPsf 5g\ . ;~rfng hf]lvdx? sd ug{ tyf sf/f]af/nfO{ Jojl:yt ug{
ljleGGf cfGtl/s gLlt, lgod tyf lgb]{lzsfx?sf] th'{df u/L nfu" ul/Psf] 5 . ;+:yfut ;'zf;g sfod ug{ sd{rf/L
cfrf/ ;+lxtf hf/L u/L ;f]sf] cg'udg ;d]tsf] Joj:yf ul/Psf] 5 .
-r_ cfly{s k|zf;g ljlgodfjnL eP÷gePsf] M ePsf]
$= ;"rgf tyf hfgsf/L k|jfx ;DaGwL ljj/0f
-s_ ;+:yfn] ;fj{hlgs u/]sf] ;"rgf tyf hfgsf/L k|jfxsf] ljj/0f
ljifo dfWod ;fj{hlgs u/]sf] ldlt
jflif{s ;fwf/0f ;efsf] ;"rgf sf/f]af/ /fli6«o b}lgs @)&&÷)*÷)*
ljz]if ;fwf/0f ;efsf] ;"rgf gePsf]
jflif{s k|ltj]bg a}+ssf] j]e;fO6 @)&&÷)*÷)*

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

klxnf] q}df;M /fhwfgL @)&^÷)&÷#)

bf];f]| q}df;M gofF klqsf @)&^÷!)÷@*
q}dfl;s k|ltj]bg
t];f]| q}df;M sflGtk'/ @)&&÷)!÷#)
rf}yf] q}df;M sf/f]af/ b}lgs @)&&÷)$÷@(
lwtf]kqsf] d"Nodf k|efj
d"No ;+j]bgzLn ;"rgf g]kfn :6s PS;r]Gh – kq @)&^÷)&÷!&
cGo
-v_ ;"rgf ;fj{hlgs gu/]sf] jf cGo sf/0fn] lwtf]kq af]8{ tyf cGo lgsfoaf6 sf/jflxdf k/]sf] eP ;f] ;DaGwL
hfgsf/L M gePsf]
-u_ kl5Nnf] jflif{s tyf ljz]if ;fwf/0f ;ef ;GkGg ePsf] ldlt M @)&^÷)(÷@@
%= ;+:yfut ;+/rgf / sd{rf/L ;DaGwL ljj/0f
-s_ sd{rf/Lx?sf] ;+/rgf, kbk"lt{, j[lQ lasf;, tflnd, tnj, eQf tyf cGo ;'ljwf, xflh/ / ljbf, cfrf/;+lxtf nufotsf
s'/fx? ;d]l6Psf] sd{rf/L ;]jf lgodfjnL÷Joj:yfkGg ljlgodfjnL eP gePsf]M sd{rf/L ;]jf ljlgodfjnL
ePsf]
-v_ ;+fu7gLs ;+/rgf ;+nUg ug]{ M o;} ;fy ;+nUg ul/Psf]
-u_ pRr Joj:yfkg txsf sd{rf/Lx?sf] gfd, z}lIfs of]Uotf tyf cg'ej ;DaGwL ljj/0f M o;} ;fy ;+nUg ul/Psf]
qm=;+= sd{rf/Lsf] gfd tx of]Uotf cg'ej
k|d'v sfo{sf/L clws[t, glan a}+s
lnld6]8 –h'g @)!* b]lv xfn;Dd
dxf k|aGws, glan a}+s lnld6]8 –
Pd=lj=P, km]a|'c/L @)!* b]lv h'g @)!* ;Dd
! clgn s]z/L zfx k|d'v sfo{sf/L clws[t
lbNnL ljZjljBfno k|d'v sfo{sf/L clws[t, d]uf a}+s
lnld6]8 – @))( b]lv @)!* ;Dd
k|d'v sfo{sf/L clws[t, glan a}+s
lnld6]8 – @))$ b]lv @))( ;Dd
dxfk|aGws, gfoj k|d'v Pd=lj=P=, lqe'jg glan a}+s lnld6]8 – !(** b]lv
@ clgn s'df/ vgfn
sfo{sf/L clws[t ljZjljBfno )%÷)%÷@)@) ;Dd
Pd=lj=P=, lqe'jg
# ljgo s'df/ /]UdL gfoj dxfk|aGws glan a}+s lnld6]8 – !(*& b]lv xfn;Dd
ljZjljBfno
Pd=lj=P=, lqe'jg
$ lbks >]i7 gfoj dxfk|aGws glan a}+s lnld6]8 – !(*^ b]lv xfn;Dd
ljZjljBfno
Pd=P;=;L= / Pd=lj=P=, glan a}+s lnld6]8– !((# b]lv
% /d]z k|;fb nf]xgL gfoj dxfk|aGws
lqe'jg ljZjljBfno !%÷!)÷@)@) ;Dd
:6\of088{ rf6{8{ a}+s g]kfn lnld6]8 – @))#
Pd=lj=P=, sf7df8f}+ b]lv @)!( ;Dd
^ cfbz{ ahufO{“ gfoj dxfk|aGws
ljZjljBfno
glan a}+s lnld6]8 – @)!( b]lv xfn;DDf
Pd=lj=P=, lqe'jg
& s[i0f bQ e6/fO{ ;xfos dxfk|aGws glan a}+s lnld6]8– !((! b]lv xfn;Dd
ljZjljBfno
Pg cfO{ ;L a}s lnld6]8 M )!÷)!÷@))%
b]lv #)÷)*÷@))%
s'df/L a}+s lnld6]8 M
Pd=lj=P;=, lqe'jg )!÷)*÷@))% b]lv #)÷)$÷@))*
* u0f]z cj:yL ;xfos dxfk|aGws
ljZjljBfno Unf]an cf=O=Pd=O a}s lnld6]8 M
)!÷)$÷@))* b]lv @&÷)@÷@)@)
glan a}s lnld6]8 M
)@÷)#÷@)@) b]lv xfn;Dd

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
-3_ sd{rf/L ;DaGwL cGo ljj/0f
 ;+/rgf cg';f/ sd{rf/L kbk"tL{ ug]{÷gu/]sf] M ug]{ ul/Psf] 5
 gof“ sd{rf/Lx?sf] kbk"lt{ ubf{ ckgfPsf] k|s[of M cfj]bg dfkm{t / pTs[i6 JolQm 5gf}6 (Talent-hunt)
 Joj:yfkg :t/sf sd{rf/Lsf] ;+Vof M *&
 s'n sd{rf/Lsf] ;+Vof M !!@&
 sd{rf/Lx?sf] ;S;];g Knfg eP÷gePsf]]M ePsf]]
 cf=j=df sd{rf/Lx?nfO{ lbOPsf] tflnd ;+Vof tyf ;Ddlnt sd{rf/Lsf] ;+Vof M !(( tflnd / *(* hgf
 cf=j=sf] sd{rf/L tflnd vr{ M ?= @!,^!$,)))
 s'n vr{df sd{rf/L vr{sf] k|ltzt M %)=$@Ü
 s'n sd{rf/L vr{df sd{rf/L tflnd vr{sf] k|ltzt M !=$#Ü
^= ;+:yfsf] n]vf tyf n]vfk/LIf0f ;DaGwL ljj/0f
-s_ n]vf ;DaGwL ljj/0f
;+:yfsf] kl5Nnf] cf=j= sf] ljQLo ljj/0f NFRS cg';f/ tof/ u/]÷gu/]sf], gu/]sf] eP ;f]sf] sf/0f M cf= j= @)&%÷&^ sf]
ljŒfLo ljj/0f M NFRS cg';f/ tof/ u/]sf]
;~rfns ;ldltaf6 kl5Nnf] ljQLo ljj/0f :jLs[t ePsf] ldlt M sflQs !&, @)&^
q}dfl;s ljQLo ljj/0f k|sfzg u/]sf] ldlt M aF'bf g+Da/ $ -s_ df k|:t't ul/Psf] 5
clGtd n]vfk/LIf0f ;DkGg ePsf] ldlt M sflQs !*, @)&^
;fwf/0f ;efaf6 ljQLo ljj/0f :jLs[t ePsf] ldlt M kf}if @@, @)&^
;+:yfsf] cfGtl/s n]vf k/LIf0f;DaGwL ljj/0f M
;b:o
ldl6ª >L bof/fd uf]kfn
ldlt >L k|tfk s'df/ kf7s
gDa/ cu|jfn -tTsfnLg ;lrjfno ;b:o
-tTsfnLg ;+of]hs_
;b:o_
!^@ cf}+ )!÷)*÷@)!( pkl:yt pkl:yt pkl:yt
ldl6ª >L pbo j[mi0f pkfWofo
ldlt >L dno d'vhL{ -;+of]hs_ ;lrjfno ;b:o
gDa/ -tTsfnLg ;b:o _
!^# cf}+ @(÷)*÷@)!( pkl:yt pkl:yt pkl:yt
!^$ cf}+ !%÷!)÷@)!( pkl:yt pkl:yt pkl:yt
!^% cf}+ )#÷!!÷@)!( pkl:yt pkl:yt pkl:yt
!^^ cf}+ !^÷!@÷@)!( pkl:yt pkl:yt pkl:yt
!^& cf}+ !*÷!@÷@)!( pkl:yt pkl:yt pkl:yt
ldl6ª
ldlt >L dno d'vhL{ -;+of]hs_ >L dx]z /fh kGt - ;b:o _ ;lrjfno ;b:o
gDa/
!^* cf}+ )%÷)@÷@)@) pkl:yt cg'kl:yt pkl:yt
!^( cf}+ @^÷)$÷@)@) pkl:yt cg'kl:yt pkl:yt
!&) cf}+ #)÷)^÷@)@) pkl:yt cg'kl:yt pkl:yt
hDdf pkl:ylt ( ( (
-c_ cfGtl/s ?kdf n]vf k/LIf0f ug]{ ul/Psf] jf jfx\o lj1 lgo'Qm ug]{ ul/Psf] M cfGtl/s ?kdf n]vf k/LIf0f
ug]{ ul/Psf]
-cf_ jfx\o lj1 lgo'Qm ul/Psf] eP ;f]sf] ljj/0f M ;"rgf k|0ffnLsf] n]vf k/LIf0fsf] lgldQ jfx\o lj1 lgo'Qm ug]{ ul/Psf]

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
-O_ cfGtl/s n]vfk/LIf0f slt cjlwsf] ug]{ ul/Psf] -q}dfl;s, rf}dfl;s jf cw{jflif{s_ M cfGtl/s n]vfk/LIf0f
jflif{s ?kdf ug]{ ul/Psf]
v_ n]vfk/LIf0f ;ldlt ;DaGwL ljj/0f
;+of]hs tyf ;b:ox?sf] gfd, kb tyf of]Uotf M
qm=;+= gfd kb of]Uotf
!= >L dno d'vhL{ ;+of]hs Pd=P;=;L=
@= >LdtL cfzf /f0ff clwsf/L * ;b:o Pd=aL=P
#= >L bLks >]i7 ;b:o ;lrj Pd=aL=P=
*>LdtL cfzf /f0ff clwsf/L ldlt @)&&÷)#÷#) Dff ;ldlt ;b:osf] ?kdf lgo'Qm x'g' ePsf] .
a}7s a;]sf] ldlt tyf pkl:yt ;b:o ;+Vof M a'Fbf gDa/ ^ -s_ df k|:t't ul/Psf] 5 .
cfly{s jif{ @)&^÷&& df b]xfo adf]lhd a}7s a;]sf] lyof] M a'Fbf gDa/ ^ -s_ df k|:t't ul/Psf] 5 .
k|lt j}7s eQf M ?= !@,))) k|lt a}7s -;+of]hs / ;~rfns ;b:onfO{ dfq k|bfg ul/Psf]_
n]vfk/LIf0f ;ldltn] cfkm\gf] sfd sf/jfxLsf] k|ltj]bg ;~rfns ;ldltdf k]z u/]sf] ldltM
cfly{s jif{ @)&^÷&& df cl86 sldl6sf] dfOGo"6 ;~rfns ;ldltdf k|:t't ePsf] ljj/0f lgDgfg';f/ 5g\ M
dfOGo"6 af]8{ ldl6· k|:t't ePsf dfOGo"6sf] ldlt
!^@ cf}+ %@^ cf}+ )^÷)!÷@)!(
!^# cf}+ %@@ cf}+ )#÷!!÷@)!(
!^$ cf}+ %@$ cf}+ )%÷!@÷@)!(
!^% cf}+ %@@ cf}+ )#÷!!÷@)!(
!^^ cf}+ %@% cf}+ @(÷)!÷@)@)
!^& cf}+ %#! cf}+ !*÷)@÷@)@)
!^* cf}+ %#! cf}+ !*÷)@÷@)@)
!^( cf}+ %$@ cf}+ )@÷)*÷@)@)
!&) cf}+ %$@ cf}+ )@÷)*÷@)@)

&= cGo ljj/0f

;+:yfn] ;~rfns tyf lghsf] Psf3/sf kl/jf/sf] ljQLo :jfy{ ePsf] JolQm, a}+s tyf ljQLo glnPsf]
;+:yfaf6 C0f jf ;fk6L jf cGo s'g} ?kdf lnP, glnPsf]
k|rlnt sfg"g adf]lhd sDkgLsf] ;~rfns, z]o/wgL, sd{rf/L, ;Nnfxsf/, k/fdz{bftfsf] gu/]sf]
x}l;otdf kfpg] ;'ljwf jf nfe afx]s ;"rLs[t ;+ul7t ;+:yfsf] ljQLo :yfy{ ePsf] s'g} JolQm,
kmd{, sDkgL, sd{rf/L, ;Nnfxsf/ jf k/fdz{bftfn] ;+:yfsf] s'g} ;DklQ s'g} lsl;dn]
ef]urng u/], gu/]sf]
lgodgsf/L lgsfon] Ohfhtkq hf/L ubf{ tf]s]sf] zt{x?sf] kfngf eP, gePsf] ePsf]
lgodgsf/L lgsfon] ;+:yfsf] lgodg lg/LIf0f jf ;'k/Lj]If0f ubf{ ;+:yfnfO{ lbOPsf] lgb]{zg ePsf]
kfngf eP, gePsf]
;+:yf jf ;~rfns lj?4 cbfntdf s'g} d'2f rln/x]sf] eP ;f] sf] ljj/0f ;fdfGo Jofj;flos
afx]s cGo gePsf]
kl/kfngf clws[tsf] gfd M lalgtf 9'·fgf
kb M ;xfos k||aGws
ldlt M @)&&÷)(÷)&
;+:yfsf] 5fk M
k|ltj]bg ;~rfns ;ldltaf6 :jLs[t ldlt M @)&&÷)(÷)&

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

sDkgL P]g, @)^# sf] bkmf !)( cg';f/ v'nfOPsf ljj/0fx?

s_ ljut jif{sf] sf/f]af/sf] l;+xfjnf]sg – ;~rfns ;ldltsf] k|ltj]bgsf] cg';"rL “s” sf] a'Fbf ! df glan a}+ssf] ;~rfng tyf
ljQLo k'g/fjnf]sgsf] ;f/;+If]k cGtu{t pNn]v ul/Psf] .
-v_ /fli6«o tyf cGt/f{li6«o kl/l:yltaf6 sDkgLsf] sf/f]af/nfO{ s'g} c;/ k/]sf] eP ;f] c;/ – xfn sf]le8sf sf/0f cfly{s
ultljlwx?df ;'wf/ cfpg] qmddf a}+ssf] nufgL a9fpg r'tf}gLk"0f{ /x]sf] .
-u_ k|ltj]bg tof/ ePsf] ldlt;Dd rfn' jif{sf] pknAwL / eljiodf ug'{ kg]{ s'/fsf] ;DaGwdf ;~rfns ;ldltsf] wf/0ff – ;~rfns
;ldltsf] k|ltj]bgdf ‘cfly{s jif{ @)&^÷&& sf] k|ult ljj/0f tyf eljiosf] k'jf{g'dfg’ zLif{s cGtu{t pNn]v ul/Psf] .
-3_ sDkgLsf] cf}Bf]lus jf Jofj;flos ;DaGw – ;~rfns ;ldltsf] k|ltj]bgdf ‘cf}Bf]lus tyf Jofj;flos ;DaGw’ zLif{s cGtu{t
pNn]v ul/Psf] .
-ª_ ;~rfns ;ldltdf ePsf] x]/km]/ / ;f]sf] sf/0f – ;~rfns ;ldltsf] k|ltj]bgdf ‘;~rfns ;ldltdf ePsf] x]/km]/’ zLif{s cGtu{t
pNn]v ul/Psf] .
-r_ sf/f]af/nfO{ c;/ kfg]{ d'Vo tTjx?M
!= a9\bf] k|lt:kwf{ @= u'0f:t/Lo nufgL #= lgIf]kdf Aofh vr{ a[l4
-5_ n]vfk/LIf0f k|ltj]bgdf s'g} s}lkmot pNn]v ePsf] eP ;f] pk/ ;~rfns ;ldltsf] k|lts[of – s'g} s}lkmot g/x]sf] .
-h_ nfef+z af“8kmf“8 ug{ l;kmfl/; ul/Psf] /sd – gub nfef+z ?= !=&^÷– k|lt z]o/sf b/n] -s/ k|of]hgsf nflu_ tyf af]g; z]o/
##=%)∞ sf b/n] -cyf{t\ k|lt !) z]o/ a/fa/ #=#% z]o/sf b/n]_ .
-em_ z]o/ hkmt ePsf] eP hkmt ePsf] z]o/ ;+Vof, To:tf] z]o/sf] c+lst d"No, To:tf] z]o/ hkmt x'g'eGbf cufj} ;f] jfkt sDkgLn]
k|fKt u/]sf] hDdf /sd / To:tf] z]o/ hkmt ePkl5 ;f] z]o/ ljqmL u/L sDkgLn] k|fKt u/]sf] /sd tyf hkmt ePsf] z]o/ jfkt
/sd lkmtf{ u/]sf] eP ;f]sf] ljj/0f – z]o/ hkmt gePsf] .
-`_ ljut cfly{s jif{df sDkgL / o;sf] ;xfos sDkgLsf] sf/f]af/sf] k|ult / ;f] cfly{s jif{sf] cGTodf /x]sf] l:yltsf] k'g/fjnf]sg
– ;~rfns ;ldltsf] k|ltj]bgsf] cg';"rL “s” df a“'bf g+ !=# ‘;dLIff jif{sf] pknAwL’ / a“'bf g+ @ ‘;xfos sDkgLsf] ;~rfng tyf
ljQLo k'g/fjnf]sgsf] ;f/;+If]k’df pNn]v ul/Psf] .
-6_ sDkgL tyf o;sf] ;xfos sDkgLn] cfly{s jif{df ;DkGg u/]sf] k|d'v sf/f]af/x? / ;f] cjwLdf sDkgLsf] sf/f]af/df cfPsf]
s'g} dxTjk"0f{ kl/jt{g –
!= glan a}+s – jfl0fHo a}+sn] ug]{ sf/f]af/ cGtu{tsf lgIf]k ;+sng, shf{ k|jfx, j}b]lzs Jofkf/ ;+rfng, ljB'tLo sf/f]af/,
ljk|]if0f sf/f]af/ nufotsf a}+ls· sf/f]af/x? .
@= ;xfos sDkgL – dr]{06 a}+ls· ;]jf cGtu{tsf ;fj{hlgs lwtf]kq lgisfzg Joj:yfkg, nufgL Joj:yfkg, lwtf]kqsf]
k|Tofe"lt, ;fd'lxs sf]if of]hgfsf] sf]if Joj:yfkg, s]Gb|Lo lgIf]k k|0ffnL cGtu{tsf] lgIf]k ;b:o nufotsf ;]jfx?.
-7_ ljut cfly{s jif{df sDkgLsf] cfwf/e"t z]o/wgLx?n] sDkgLnfO{ pknAw u/fPsf] hfgsf/L – cfwf/e"t z]o/wgLx?n] To:tf]
hfgsf/L pknAw gu/fPsf] .
-8_ ljut cfly{s jif{df sDkgLsf ;~rfns tyf kbflwsf/Lx?n] lnPsf] z]o/sf] :jfldTjsf] ljj/0f / sDkgLsf] z]o/ sf/f]af/df
lghx? ;+nUg /x]sf] eP ;f] ;DaGwdf lghx?af6 sDkgLn] k|fKt u/]sf] hfgsf/L –
;~rfns tyf kbflwsf/Lx?sf] a}+sdf /x]sf] z]o/ :jfldTj ljj/0fM
;~rfns tyf kbflwsf/Lsf]
kb ÷ tx z]o/wgL g+=÷lxtu|fxL vftf g+= z]o/ :jfldTj -lsQf_
gfd
cWoIf !#)!)$))–)))@&%*@ zDe' k|;fb kf}8\ofn !^,@%@
pkfWoIf !#)!)$))–))!@#&*# lgjf{0f s'df/ rf}w/L *,(&,&&#
;~rfns () / !#)!#@))–)))$@^@# bof/fd uf]kfn cu|jfn (,^()
gfoj dxfk|aGws !#)!)$))–)))#*(!% lbks >]i7 #,)&$
jl/i7 k|aGws !#)!)$))–))!*&%*$ /fh]]Gb| axfb'/ dNn !^,*^!
k|aGws !#)!)$))–)))!!!!* O{Zj/ dfg >]i7 @,!%$
k|aGws !#)!)$))–))))$%)! o'u]z nfn lah'S5] @,)#@
k|aGws !#)!)$))–)))@%&#& /fh]Zj/ nfn >]i7 &(*

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

k|aGws !#)!)$))–)))!@(^@ o1 k|;fb zdf{ !,)@@

k|aGws !#)!)$))–)))$)@!& ho s[i0f >]i7 &,%&&
-cf=j= @)&^÷&& df vl/b ul/Psf]_
;xfos clws[t !#)!!$))–))))!()$ ;zf+s k|wfg $))
-cf=j= @)&^÷&& df laqmL ul/Psf]_
k|aGws !#)!)$))–)))!!!!* O{Zj/ dfg >]i7 !^,^^&
k|aGws !#)!)$))–)))$!!(! k+sh k|sfz g]kfn !#)
;xfos clws[t !#)!!$))–))))!()$ ;zf+s k|wfg @))
-9_ ljut cfly{s jif{df sDkgL;“u ;DalGwt ;Demf}tfx?df s'g} ;~rfns tyf lghsf] glhssf] gft]bf/sf] JolQmut :jfy{sf] af/]df
pknAw u/fO{Psf] hfgsf/Lsf] Joxf]/f – To:tf] sf/f]af/sf] hfgsf/L k|fKt gePsf] .
-0f_ sDkgLn] cfkm\gf] z]o/ cfkm“}n] vl/b u/]sf] eP To;/L cfkm\gf] z]o/ vl/b ug'{sf] sf/0f, To:tf] z]o/sf] ;+Vof / c+lst d"No tyf
To;/L z]o/ vl/b u/] jfkt sDkgLn] e'QmfgL u/]sf] /sd – z]o/ vl/b gu/]sf] .
-t_ cfGtl/s lgoGq0f k|0ffnL eP jf gePsf] / ePsf] eP ;f]sf] lj:t[t ljj/0f – a}+s ;DaGwL cGo hfgsf/Lx?sf] a'“bf g+= @ df
cfGtl/s lgoGq0f k|0ffnL (Internal Control System) cGtu{t pNn]v ul/Psf] .
-y_ ljut cfly{s jif{sf] s'n Joj:yfkg vr{sf] ljj/0f – o; jflif{s k|ltj]bgdf k|sflzt a}+ssf] jflif{s ljQLo ljj/0f cGtu{t cg';"rL
$=#^ ‘sd{rf/L vr{‘ tyf cg';"rL $=#& ‘sfof{no ;~rfng vr{‘ df pNn]v ul/Psf] .
-b_ n]vfk/LIf0f ;ldltsf ;b:ox?sf] gfdfjnL, lghx?n] k|fKt u/]sf] Psd'i6 kfl/>lds, eQf tyf ;'ljwf, ;f] ;ldltn] u/]sf] sfd
sf/jfxLsf] ljj/0f / ;f] ;ldltn] s'g} ;'emfj lbPsf] eP ;f]sf] ljj/0f – a}+s ;DaGwL cGo hfgsf/Lx?sf] a'“bf g+= ! df n]vfk/LIf0f
;ldlt cGtu{t pNn]v ul/Psf] .
-w_ ;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v, sDkgLsf cfwf/e"t z]o/wgL jf lghsf] glhssf gft]bf/ jf lgh ;+nUg /x]sf] kmd{
sDkgL jf ;+:yfn] sDkgLnfO{ s'g} /sd a'emfpg af“sL eP ;f] s'/f – s'g} /sd af“sL gePsf].
-g_ ;~rfns, k|aGw ;~rfns, sfo{sf/L k|d'v tyf kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf ;'ljwfsf] /sd – o;
jflif{s k|ltj]bgdf k|sflzt a}+ssf] jflif{s ljQLo ljj/0f cGtu{t ‘k|li6s/0f tyf yk hfgsf/Lx?’ sf] a'“bf g+ %=& ‘;DalGwt kIfsf]
ljj/0f’ df pNn]v ul/Psf] .
-k_ z]o/wgLx?n] a'lemlng af“sL /x]sf] nfef+zsf] /sd – ?= #@,!#,$@,%#)=$!÷–
-km_ bkmf !$! adf]lhd ;DklQ vl/b jf laqmL u/]sf] s'/fsf] ljj/0f – s'g} vl/b jf laqmL gePsf].
-a_ bkmf !&% adf]lhd ;Da4 sDkgL aLr ePsf] sf/f]af/sf] ljj/0f – o; jflif{s k|ltj]bgdf k|sflzt a}+ssf] jflif{s ljQLo ljj/0f
cGtu{t ‘k|li6s/0f tyf yk hfgsf/Lx?’ sf] a'“bf g+ %=& ‘;DalGwt kIfsf] ljj/0f’ df pNn]v ul/Psf] .
-e_ o; P]g tyf k|rlnt sfg"g adf]lhd ;~rfns ;ldltsf] k|ltj]bgdf v'nfpg' kg]{ cGo s'g} s'/f – o; jflif{s k|ltj]bgdf ;fGble{s
7fp“df v'nfO{Psf] .
-d_ cGo cfjZos s'/fx? – o; jflif{s k|ltj]bgsf] ljleGg 7fp“df v'nfO{Psf] .

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

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

-lgod @^ sf] pklgod -@_ ;“u ;DalGwt_

-!_ ;~rfns ;ldltsf] k|ltj]bg M o;} jflif{s k|ltj]bgdf ;+nUg .

-@_ n]vfk/LIfssf] k|ltj]bg M o;} jflif{s k|ltj]bgdf ;+nUg .
-#_ n]vfk/LIf0f ePsf] ljQLo ljj/0f M o;} jflif{s k|ltj]bgdf ;+nUg .
-$_ sfg'gL sf/afxL ;DaGwL ljj/0f
-s_ q}dfl;s cjlwdf ;Ful7t ;+:yfn] jf ;+:yfsf] lj?4 s'g} d'2f bfo/ ePsf] eP M a}+ls· Joj;fo ;~rfngsf] bf}/fgdf x'g]
shf{ c;'nL tyf s/ bfloTj ;DaGwL ;fdfGo k|s[ltsf d'2f afx]s cGo pNn]vgLo d'2f bfo/ gePsf].
-v_ ;Ful7t ;+:yfsf] ;+:yfks jf ;~rfnsn] jf ;+:yfks jf ;~rfnssf] lj?4df k|rlnt lgodsf] cj1f jf kmf}hbf/L ck/fw
u/]sf] ;DaGwdf s'g} d'2f bfo/ u/]sf] jf ePsf] eP M plNnlvt k|s[ltsf s'g} d'2f /x]÷ePsf] hfgsf/L a}+snfO{ k|fKt
g/x]sf] .
-u_ s'g} ;+:yfks jf ;~rfns lj?4 cfly{s ck/fw u/]sf] ;DaGwdf s'g} d'2f bfo/ ePsf] eP M plNnlvt k|sl[ tsf s'g} d'2f
/x]÷ePsf] hfgsf/L a}+snfO{ k|fKt g/x]sf] .
-%_ ;Ful7t ;+:yfsf] z]o/ sf/f]jf/ tyf k|ultsf] ljZn]if0f
-s_ lwtf]kq ahf/df ePsf] ;Ful7t ;+:yfsf] z]o/sf] sf/f]af/ ;DaGwdf Joj:yfkgsf] wf/0ff M ;+:yfsf] z]o/sf] sf/f]af/ ahf/
l;4fGt cg';f/ lglb{i6 x'g] u/]sf] .
-v_ ut jif{sf] k|To]s q}dfl;s cjlwdf ;Ful7t ;+:yfsf] z]o/sf] clwstd, Go"gtd / clGtd d"Nosf ;fy} s'n sf/f]af/ z]o/
;+Vof / sf/f]af/ lbg M
z]o/sf] z]o/sf] z]o/sf]
s'n sf/f]af/ s'n sf/f]af/
q}df; -dlxgf_ clwstd Go'gtd d"No clGtd d"No
z]o/ ;+Vof lbg
d"No ?= ?= ?=
k|yd q}dfl;s -c;f]h d;fGt @)&^_ 820 742 760 6,09,069 63

bf]>f] q}dfl;s -kf}if d;fGt @)&^_ 780 660 730 9,23,851 59

t]>f] q}dfl;s -r}q d;fGt @)&^_ 1,000 690 701 23,01,578 60

Rff}yf] q}dfl;s -cfiff9 d;fGt @)&&_ 785 594 765 4,12,280 15

-^_ ;d:of tyf r'gf}tL

lgIf]kdf a9\bf] Aofhb/, cTolws k|lt:kwf{, lasf;f]Gd'v lqmofsnfkdf ;/sf/L vr{sf] sdL, Jofkf/ 3f6f, cl:y/ ljlgdo b/ /
a9\bf] d'b|f:kmLlt b/nfO{ a}+sn] afx\o ;d:of tyf r'gf}tLsf] ?kdf lnPsf] 5 / sfa' eGbf aflx/sf kl/l:ylt afx]s pko'{Qm r'gf}tL
;fdgf ug{ Joj;fo ljljwLs/0f, u|fxsd'vL u'0f:t/Lo ;]jf tyf k|efjsf/L hf]lvd Joj:yfkgsf] /0fgLlt lnPsf] 5 .
-&_ ;+:yfut ;'zf;g
;+:yfut ;'zf;g clea[l4sf nflu a}+såf/f rflnPsf sbd ;DaGwL ljj/0fM
-s_ a}+sdf ;~rfns ;ldlt, tyf ;f] cGtu{t n]vfk/LIf0f ;ldlt, hf]lvd Joj:yfkg ;ldlt, sd{rf/L ;]jf ;'ljwf ;ldlt / ;DklQ
z'l4s/0f lgjf/0f ;ldlt /x]sf] 5 . ;fy}, Joj:yfkg dftxtsf sfo{sf/L ;ldlt, ;DklQ tyf bfloTj Joj:yfkg ;ldlt,
;~rfng hf]lvd Joj:yfkg ;ldlt / ;DklQ z'l4s/0f lgjf/0f ;ldlt nufotsf ;ldltx? lqmoflzn /x]sf 5g\ .
-v_ cfGtl/s lgoGq0f k|0ffnLnfO{ Jojl:yt ug{ cfGtl/s n]vfk/LIfsaf6 lgoldt ?kdf n]vfk/LIf0f u/fO{ k|ltj]bgdf lbOPsf
;'emfjx? sfof{Gjog u/fpg tyf ;dLIff ug{ n]vfk/LIf0f ;ldltsf a}7sx? lgoldt ?kdf a:g] u/]sf 5g\ .
-u_ ;~rfng hf]lvdx? sd ug{ tyf sf/f]af/nfO{ Jojl:yt ug{ ljleGGf cfGtl/s gLlt, lgod tyf lgb]{lzsfx?sf] th'{df u/L
nfu" ul/Psf] 5 .
-3_ ;+:yfut ;'zf;g sfod ug{ sd{rf/L cfrf/ ;+lxtf hf/L u/L ;f]sf] cg'udg ;d]tsf] Joj:yf ul/Psf] 5 .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

glan a}+s lnld6]8

PsLs[t ljQLo cj:yfsf] ljj/0f
@)&& ;fn cfiff9 d;fGtsf]
?=
;d"x a}+s
ljj/0f gf]6
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
;DklQ
gub tyf gub ;/x 4.1 4,83,73,86,955 10,78,37,92,783 4,79,96,29,907 10,67,03,29,148

g]kfn /fi6« a}+sdf /x]sf]

4.2 20,02,10,31,281 8,00,11,96,207 20,02,10,31,281 8,00,11,96,207
df}Hbft
a}+s tyf ljQLo ;+:yfdf
4.3 10,23,05,79,463 11,07,87,28,915 10,23,05,79,463 11,07,87,28,915
/x]sf] Kn];d]G6 (Placement)
Derivative ljQLo pks/0fx? 4.4 10,85,95,97,549 8,53,90,57,559 10,85,95,97,549 8,53,90,57,559

cGo Jofkfl/s ;DklQ

4.5 19,66,95,398 4,61,79,820 - -
(Other Trading Assets)

a}+s tyf ljQLo ;+:yfnfO{

4.6 5,83,63,67,996 6,05,84,92,754 5,83,63,67,996 6,05,84,92,754
lbPsf] shf{ ;fk6L
u|fxsnfO{ lbPsf] shf{ ;fk6L 4.7 1,48,05,40,70,533 1,27,50,02,42,971 1,48,05,40,70,533 1,27,50,02,42,971

nufgL pks/0f (Investment

4.8 33,87,06,23,986 25,54,70,72,689 33,63,33,96,986 25,30,30,72,689
Securities)

rfn' s/ ;DklQ (Current

4.9 25,60,89,804 14,28,92,979 26,07,95,998 13,75,18,681
Tax Assets)

;xfos sDkgLdf nufgL 4.10 - - 7,80,00,000 7,80,00,000

Associate sDkgLdf nufgL 4.11 12,87,14,890 12,60,92,661 8,00,00,000 8,00,00,000

cGo nufgL (Investment

4.12 82,18,665 82,18,665 82,18,665 82,18,665
Property)

l:y/ ;DklQ 4.13 1,33,01,75,752 1,06,69,09,996 1,31,81,14,485 1,05,17,92,074

;fv tyf cef}lts ;DklQ

(Goodwill and Intangible 4.14 7,24,15,070 4,22,95,162 7,17,49,815 4,14,00,858
Assets)

:yug s/ ;DklQ (Deferred

4.15 15,10,393 40,27,480 - -
Tax Assets)

cGo ;DklQ 4.16 24,73,22,19,603 2,62,95,03,532 24,28,47,68,902 2,59,07,70,943

s'n ;DklQ 2,38,17,66,99,698 2,01,57,47,04,173 2,37,68,00,29,570 2,01,13,88,21,464

bfloTj
a}+s tyf ljQLo ;+:yfnfO{
4.17 2,22,88,61,182 1,41,90,42,125 2,22,88,61,182 1,41,90,42,125
ltg{ af“sL /sd
g]kfn /fi6« a}+snfO{ ltg{ af“sL
4.18 5,32,85,628 8,84,74,781 5,32,85,628 8,84,74,781
/sd
Derivative ljQLo pks/0f 4.19 10,76,42,02,582 8,33,50,72,510 10,76,42,02,582 8,33,50,72,510

lgIf]k bfloTj (Deposit

4.20 1,90,79,59,45,423 1,62,91,04,77,681 1,90,80,64,69,972 1,62,95,39,99,572
Accounts)

;fk6L (Borrowing) 4.21 - - - -

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

;d"x a}+s
ljj/0f gf]6
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
cfos/ bfloTj (Current Tax
4.9 - - - -
Liabilities)

gf]S;fgL Joj:yfx?
4.22 - - - -
(Provisions)

:yug s/ bfloTj
4.15 1,43,88,30,024 85,15,36,738 1,43,88,30,024 85,15,36,738
(Deferred Tax Liabilities)

cGo bfloTjx? 4.23 4,72,60,56,880 4,51,07,91,924 4,49,68,47,544 4,30,20,83,345

hf/L u/]sf] C0fkqx? 4.24 2,03,58,74,071 - 2,03,58,74,071 -

cGo bfloTj pks/0fx?

4.25 - - - -
(Subordinated Liabilities)

s'n bfloTj 2,12,04,30,55,790 1,78,11,53,95,759 2,11,82,43,71,003 1,77,95,02,09,071

k"“hL
z]o/ k"“hL 4.26 10,09,74,97,400 9,01,18,45,400 10,09,74,97,400 9,01,18,45,400

z]o/ k|Lldod 74,000 74,000 74,000 74,000

;l~rt d'gfkmf 3,70,43,63,400 3,86,07,80,222 3,57,64,22,833 3,73,53,33,814

hu]8f tyf sf]ifx? 4.27 12,18,42,19,291 10,44,13,59,179 12,18,16,64,34 10,44,13,59,179

a}+ssf] z]o/wgLx?sf] s"n

25,98,61,54,091 23,31,40,58,801 25,85,56,58,567 23,18,86,12,393
k"FhL
lgoGq0f gx'g] :jfy{
14,74,89,817 14,52,49,613 - -
(Non Controlling Interest)

s"n k"“hL 26,13,36,43,908 23,45,93,08,414 25,85,56,58,567 23,18,86,12,393

s"n k"“hL tyf bfloTj 2,38,17,66,99,698 2,01,57,47,04,173 2,37,68,00,29,570 2,01,13,88,21,464

e}k/L cfpg] bfloTj tyf

k|ltj4tf (Contigent 4.28 73,27,40,17,666 58,64,41,36,338 73,27,40,17,666 58,64,41,36,338
Liabilities and Commitments)

k|lt z]o/ v"b ;DklQ 257.35 258.70 256.06 257.31

clgn s]z/L zfx pk]Gb| k|;fb kf}8\ofn lgjf{0f s'df/ rf}w/L dno d'vhL{ cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
k|d'v sfo{sf/L cl3s[t cWoIf pkfWoIf ;~rfns

dgf]h s'df/ 1jfnL ;'lht kf]v/]n dx]z /fh kGt cfzf /f0ff clwsf/L k|e' /fd e08f/L
l8=lh=Pd= ljQ k|d'v ljQ ;~rfns ;~rfns ;fem]bf/
hf]zL P08 e08f/L
ldltM @)&&÷)(÷)^ rf6{8 PsfpG6]G6\;\
:yfgM sf7df8f}+, g]kfn

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

glan a}+s lnld6]8

PsLs[t gfkmf gf]S;fg lx;fa
ldlt @)&^ >fj0f )! b]lv @)&& cfiff9 #! ;Dd
?=
;d"x a}+s
ljj/0f gf]6
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
Aofh cfDbfgL 4.29 16,49,31,51,650 15,28,90,60,280 16,46,29,14,064 15,24,37,79,866
Aofh vr{ 4.30 9,47,84,88,913 8,08,22,79,035 9,47,92,48,807 8,08,45,26,137
v'b Aofh cfDbfgL 7,01,46,62,737 7,20,67,81,245 6,98,36,65,257 7,15,92,53,729
z'Ns tyf sldzg cfDbfgL 4.31 1,39,15,73,933 1,34,32,68,002 1,30,52,27,134 1,29,10,05,348
z'Ns tyf sldzg vr{ 4.32 6,78,22,722 7,05,41,782 6,32,51,168 6,44,61,059
v'b z'Ns tyf sldzg cfDbfgL 1,32,37,51,211 1,27,27,26,220 1,24,19,75,966 1,22,65,44,289
v'b Aofh, z'Ns tyf sldzg cfDbfgL 8,33,84,13,948 8,47,95,07,465 8,22,56,41,223 8,38,57,98,018
v'b ;6xL 36a9 cfDbfgL 4.33 47,73,16,616 44,54,30,302 46,80,86,233 44,83,42,715
cGo ;~rfng cfDbfgL 4.34 41,67,81,247 48,57,08,226 43,04,11,639 49,46,69,764
s'n ;~rfng cfDbfgL 9,23,25,11,811 9,41,06,45,993 9,12,41,39,095 9,32,88,10,497
v'b ;Defljt gf]S;fgL Joj:yf÷-lkmtf{_ 4.35 85,78,02,970 40,90,29,451 85,67,59,341 40,51,74,417
v'b ;~rfng cfDbfgL 8,37,47,08,841 9,00,16,16,542 8,26,73,79,754 8,92,36,36,080
;~rfng vr{
sd{rf/L vr{ 4.36 2,03,35,73,450 1,97,05,89,691 2,00,96,77,804 1,94,96,09,706
cGo ;~rfng vr{ 4.37 1,08,45,51,818 80,30,03,510 1,04,90,03,643 77,72,03,005
x|f; s6\6L tyf kl/zf]wg 4.38 11,93,83,452 17,45,01,273 11,56,32,924 17,01,72,587
;~rfng d'gfkmf 5,13,72,00,121 6,05,35,22,067 5,09,30,65,383 6,02,66,50,782
u}/ ;~rfng cfDbfgL 4.39 70,68,758 2,35,15,763 44,46,529 1,70,09,587
u}/ ;~rfng vr{ 4.40 25,04,740 23,41,155 25,04,740 23,41,155
;Dk"0f{ sf/f]af/ ;dfj]z kl5sf] v'b d'gfkmf 5,14,17,64,139 6,07,46,96,675 5,09,50,07,172 6,04,13,19,214
cfos/ vr{ 4.41
cfos/ Joj:yf 1,56,88,72,532 1,82,63,67,879 1,55,11,21,973 1,81,01,74,997
:yug s/ vr{÷-cfDbfgL_ 8,31,61,465 -77,04,090 8,06,44,377 -77,09,365
v'b gfkmf÷-gf]S;fg_ 3,48,97,30,142 4,25,60,32,886 3,46,32,40,822 4,23,88,53,581
v'b gfkmf÷-gf]S;fg_ df lx:;f M
a}+ssf z]o/wgLx?sf] 3,46,82,89,938 4,24,09,25,784 3,46,32,40,822 4,23,88,53,581
lgoGq0f gx'g] :jfy{sf] (Non Controlling
2,14,40,204 1,51,07,102 - -
Interest)
v'b gfkmf÷-gf]S;fg_ 3,48,97,30,142 4,25,60,32,886 3,46,32,40,822 4,23,88,53,581
k|lt z]o/ cfDbfgL M
cfwf/e"t k|lt z]o/ cfDbfgL (Basic EPS) 36.44 50.77 36.16 50.57
8fONo'6]8 k|lt z]o/ cfDbfgL (Diluted EPS) 36.44 50.77 36.16 50.57

clgn s]z/L zfx pk]Gb| k|;fb kf}8\ofn lgjf{0f s'df/ rf}w/L dno d'vhL{ cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
k|d'v sfo{sf/L cl3s[t cWoIf pkfWoIf ;~rfns

dgf]h s'df/ 1jfnL ;'lht kf]v/]n dx]z /fh kGt cfzf /f0ff clwsf/L k|e' /fd e08f/L
l8=lh=Pd= ljQ k|d'v ljQ ;~rfns ;~rfns ;fem]bf/
hf]zL P08 e08f/L
ldltM @)&&÷)(÷)^ rf6{8 PsfpG6]G6\;\
:yfgM sf7df8f}+, g]kfn

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

glan a}+s lnld6]8

PsLs[t lj:t[t gfkmf gf]S;fg lx;fa
ldlt @)&^ >fj0f )! b]lv @)&& cfiff9 #! ;Dd
?=
;d"x a}+s
ljj/0f gf]6
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
v'b gfkmf÷-gf]S;fg_ 3,48,97,30,142 4,25,60,32,886 3,46,32,40,822 4,23,88,53,581
s/ kl5sf] gfkmf÷-gf]S;fg_ lx;fa
aflx/sf] cfDbfgL÷-vr{_ (Other
Comprehensive Income)

s_ eljiodf gfkmf÷-gf]S;fg_ lx;fadf

k'g/juL{s/0f gx'g] lzif{sx? M
nufgL pks/0f -z]o/_ sf] Fair Value
1,64,81,85,441 25,67,17,327 1,64,81,85,441 25,67,17,327
kl/jt{gaf6 ePsf] gfkmf÷-gf]S;fg_
l:y/ ;DklQsf] k'g/d"Nof°gaf6 ePsf]
- - - -
gfkmf÷-gf]S;fg_
Actuarial Gain/(Loss) on defined
4,06,44,256 -7,17,56,975 4,06,44,256 -7,17,56,975
benefit plans
36fp M dfly pNn]lvt ljifo;“u
-50,66,48,909 -5,54,88,106 -50,66,48,909 -5,54,88,106
;DalGwt s/ -vr{_÷cfDbfgL
eljiodf gfkmf÷-gf]S;fg_ lx;fadf
k'g/juL{s/0f gx'g] lzif{sx?sf] v'b 1,18,21,80,788 12,94,72,246 1,18,21,80,788 12,94,72,246
/sd
v_ eljiodf gfkmf÷-gf]S;fg_ lx;fadf
k'g/juL{s/0f x'g ;Sg] lzif{sx?M
Cash flow hedge df ePsf] gfkmf÷
- - - -
-gf]S;fg_
ljb]zL ljlgdoaf6 ePsf] gfkmf
-gf]S;fg_ -ljb]zL sf/f]af/sf] ljQLo
- - - -
;DklQx? :jb]zL d'b|\fdf Nofp“bf pTkGg
ePsf]_
dfly pNn]lvt ljifo;“u ;DalGwt
- - - -
:yug s/ -vr{_÷cfDbfgL
o; jif{ gfkmf÷-gf]S;fg_ lx;fadf
- - - -
;fl/Psf] /sd
eljiodf gfkmf÷-gf]S;fg_ lx;fadf
k'g/juL{s/0f x'g ;Sg] lzif{sx?sf]
- - - -
v'b
/sd
u_ Associate sDkgLsf] Other
Comprehensive Income df - - - -
;d"xsf] lx:;f
s/ kl5sf] v'b gfkmf÷-gf]S;fg_
lx;fa aflx/sf] cfDbfgL÷-vr{_ (Other 1,18,21,80,788 12,94,72,246 1,18,21,80,788 12,94,72,246
Comprehensive Income)

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

;d"x a}+s
ljj/0f gf]6
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
o; jif{sf] v'b gfkmf÷-gf]S;fg_ tyf
gfkmf÷-gf]S;fg_ lx;fa aflx/sf] v'b
4,67,19,10,931 4,38,55,05,132 4,64,54,21,610 4,36,83,25,827
cfDbfgL÷-vr{_ sf] hf]8 (Total
Comprehensive Income)

Total Comprehensive Income df

lx:;f M
a}+ssf z]]o/wgLx?sf] 4,65,04,70,727 4,37,03,98,030 4,64,54,21,610 4,36,83,25,827

lgoGq0f gx'g] :jfy{sf] (Non

2,14,40,204 1,51,07,102 - -
Controlling Interest)

o; jif{sf] v'b gfkmf÷-gf]S;fg_ tyf

gfkmf÷-gf]S;fg_ lx;fa aflx/sf] v'b
4,67,19,10,931 4,38,55,05,132 4,64,54,21,610 4,36,83,25,827
cfDbfgL÷-vr{_ sf] hf]8 (Total
Comprehensive Income)

clgn s]z/L zfx pk]Gb| k|;fb kf}8\ofn lgjf{0f s'df/ rf}w/L dno d'vhL{ cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
k|d'v sfo{sf/L cl3s[t cWoIf pkfWoIf ;~rfns

dgf]h s'df/ 1jfnL ;'lht kf]v/]n dx]z /fh kGt cfzf /f0ff clwsf/L k|e' /fd e08f/L
l8=lh=Pd= ljQ k|d'v ljQ ;~rfns ;~rfns ;fem]bf/
hf]zL P08 e08f/L
ldltM @)&&÷)(÷)^ rf6{8 PsfpG6]G6\;\
:yfgM sf7df8f}+, g]kfn

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8


OlSj6Ldf ePsf] kl/jt{g ;DaGwL ljj/0f
ldlt @)&^ >fj0f )! b]lv @)&& cfiff9 #! ;Dd
?=
;d"x
OSjL6L wf/sx?sf] lx:;f
lgoGq0f
ljj/0f Fair Value s'n
glan a}+s lnld6]8

z]k/ ;fwf/0f hu]8f ;6xL 36a9 lgodgsf/L k'g/d"Nof°g ;l~rt gfkmf÷ cGo gx'g] :jfy{
z]o/ k"FhL Reserve hDdf
lk|ldod sf]if sf]if sf]if sf]if gf]S;fg sf]ifx?

jflif{s k|ltj]bg @)&^÷&&

@)&% >fj0f )! sf]
8,04,32,21,000 74,000 5,58,75,00,000 44,81,00,000 72,69,15,250 2,07,29,22,036 - 3,37,81,85,005 45,28,14,219 20,70,97,31,510 14,93,42,511 20,85,90,74,021
df}Hbft
cf=j= @)&%÷&^ sf]
Comprehensive
Income

cf=j= @)&%÷&^ e/Lsf]

4,24,09,25,784 4,24,09,25,784 1,51,07,102 4,25,60,32,886
gfkmf÷-gf]S;fg_
cf=j= @)&%÷&^ sf]
Other Comprehensive - - - - - 17,97,02,129 - - -5,02,29,883 12,94,72,246 - 12,94,72,246
Income -s/ kl5sf]_

nufgL pks/0f
-z]o/_ sf] Fair Value
- - - - - 17,97,02,129 - - - 17,97,02,129 - 17,97,02,129
kl/jt{gaf6 ePsf]
gfkmf÷-gf]S;fg_
l:y/ ;DklQsf]
k'g/d"Nof°gaf6 ePsf] - - - - - - - - - - - -
gfkmf÷-gf]S;fg_
Actuarial Gain/(Loss)
on defined benefit - - - - - - - - -5,02,29,883 -5,02,29,883 - -5,02,29,883
plans

Cash flow hedge df

- - - - - - - - - - - -
ePsf] gfkmf÷-gf]S;fg_
ljb]zL ljlgdoaf6
ePsf] gfkmf÷-gf]S;fg_
-ljb]zL sf/f]af/sf]
- - - - - - - - - - - -
ljQLo ;DklQx?
:jb]zL d'b|\fdf Nofp“bf
pTkGg ePsf]_
cf=j= @)&%÷&^ sf]
Total Comperehensive - - - - - 17,97,02,129 - 4,24,09,25,784 -5,02,29,883 4,37,03,98,030 1,51,07,102 4,38,55,05,132
Income
 ;d"x
OSjL6L wf/sx?sf] lx:;f
lgoGq0f
ljj/0f z]k/ ;fwf/0f hu]8f ;6xL 36a9 lgodgsf/L Fair Value k'g/d"Nof°g ;l~rt gfkmf÷ cGo s'n
z]o/ k"FhL hDdf gx'g] :jfy{
lk|ldod sf]if sf]if sf]if Reserve sf]if gf]S;fg sf]ifx?
o; jif{ ljleGg
sf]ifx?df :yfgfGt/0f - - 84,80,00,000 9,15,00,000 17,68,43,663 - - -1,15,97,32,199 4,33,88,536 - - -
ePsf]
o; jif{ ljleGg
sf]ifx?af6 :yfgfGt/0f - - - - - - - 13,60,96,772 -13,60,96,772 - - -
ePsf]
;f]e}m Equity df
klxrfg ul/Psf]
z]o/wgLx?;“u ePsf]
sf/f]af/M
xsk|b z]o/
lgisfzg (Right Share - - - - - - - - - - - -
Issued)

z]o/df cfwfl/t
e'QmfgLx? (Share - - - - - - - - - - - -
Based Payments)

z]o/wgLx?nfO{ ljtl/t
nfef+z
af]g; z]o/ 96,86,24,400 - - - - - - -96,86,24,400 - - - -

gub nfef+z - - - - - - - -1,76,60,70,740 - -1,76,60,70,740 -1,92,00,000 -1,78,52,70,740

cGo - - - - - - - - - - - -

cf=j= @)&%÷&^ df
96,86,24,400 - 84,80,00,000 9,15,00,000 17,68,43,663 - - -3,75,83,30,567 -9,27,08,236 -1,76,60,70,740 -1,92,00,000 -1,78,52,70,740
sf]ifdf ePsf] kl/jt{g
@)&^ cfiff9 #! sf]
9,01,18,45,400 74,000 6,43,55,00,000 53,96,00,000 90,37,58,913 2,25,26,24,165 - 3,86,07,80,222 30,98,76,100 23,31,40,58,800 14,52,49,613 23,45,93,08,413
df}Hbft
@)&^ >fj0f )! sf]
9,01,18,45,400 74,000 6,43,55,00,000 53,96,00,000 90,37,58,913 2,25,26,24,165 - 3,86,07,80,222 30,98,76,100 23,31,40,58,800 14,52,49,613 23,45,93,08,413
df}Hbft
cf=j= @)&^÷&& sf]
Comprehensive
Income

cf=j= @)&^÷&& e/Lsf]

3,46,82,89,938 3,46,82,89,938 2,14,40,204 3,48,97,30,142
gfkmf÷-gf]S;fg_
glan a}+s lnld6]8

jflif{s k|ltj]bg @)&^÷&&

cf=j= @)&^÷&& sf]
Other Comprehensive - - - - - 1,15,37,29,809 - - 2,84,50,979 1,18,21,80,788 - 1,18,21,80,788
Income


 ;d"x


OSjL6L wf/sx?sf] lx:;f
lgoGq0f
ljj/0f z]k/ ;fwf/0f hu]8f ;6xL 36a9 lgodgsf/L Fair Value k'g/d"Nof°g ;l~rt gfkmf÷ cGo s'n
z]o/ k"FhL hDdf gx'g] :jfy{
lk|ldod sf]if sf]if sf]if Reserve sf]if gf]S;fg sf]ifx?
nufgL pks/0f -z]o/_
sf] Fair Value
- - - - - 1,15,37,29,809 - - - 1,15,37,29,809 - 1,15,37,29,809
kl/jt{gaf6 ePsf]
gfkmf÷-gf]S;fg_
glan a}+s lnld6]8

l:y/ ;DklQsf]
k'g/d"Nof°gaf6 ePsf] - - - - - - - - - - - -

jflif{s k|ltj]bg @)&^÷&&

gfkmf÷-gf]S;fg_
Actuarial Gain/(Loss)
on defined benefit - - - - - - - - 2,84,50,979 2,84,50,979 - 2,84,50,979
plans

Cash flow hedge df

- - - - - - - - - - - -
ePsf] gfkmf÷-gf]S;fg_
ljb]zL ljlgdoaf6
ePsf] gfkmf÷-gf]S;fg_
-ljb]zL sf/f]af/sf]
- - - - - - - - - - - -
ljQLo ;DklQx?
:jb]zL d'b|\fdf Nofp“bf
pTkGg ePsf]_
cf=j= @)&^÷&& sf]
Total Comprehensive - - - - - 1,15,37,29,809 - 3,46,82,89,938 2,84,50,979 4,65,04,70,726 2,14,40,204 4,67,19,10,930
Income

o; jif{ ljleGg
sf]ifx?df :yfgfGt/0f - - 69,30,00,000 7,63,00,000 -23,06,44,317 - - -57,74,05,835 3,87,50,153 - - -
ePsf]
o; jif{ ljleGg
sf]ifx?af6 :yfgfGt/0f - - - - - - - 1,67,26,510 -1,67,26,510 - - -
ePsf]
;f]em} Equity df klxrfg
ul/Psf] z]o/wgLx?;“u - - - - - - - - - - -
ePsf] sf/f]af/M
xsk|b z]o/ lgisfzg
- - - - - - - - - - - -
(Right Share Issued)

z]o/df cfwfl/t
e'QmfgLx? (Share - - - - - - - - - - - -
Based Payments)
 ;d"x
OSjL6L wf/sx?sf] lx:;f
lgoGq0f
ljj/0f z]k/ ;fwf/0f hu]8f ;6xL 36a9 lgodgsf/L Fair Value k'g/d"Nof°g ;l~rt gfkmf÷ cGo s'n
z]o/ k"FhL hDdf gx'g] :jfy{
lk|ldod sf]if sf]if sf]if Reserve sf]if gf]S;fg sf]ifx?
z]o/wgLx?nfO{ ljtl/t
- -
nfef+z
af]g; z]o/ 1,08,56,52,000 - - - - - - -1,08,56,52,000 - - - -

gub nfef+z - - - - - - - -1,97,83,75,436 - -1,97,83,75,436 -1,92,00,000 -1,99,75,75,436

cGo - - - - - - - - - - - -

cf=j= @)&^÷&& df
1,08,56,52,000 - 69,30,00,000 7,63,00,000 -23,06,44,317 - - -3,62,47,06,761 2,20,23,643 -1,97,83,75,436 -1,92,00,000 -1,99,75,75,436
sf]ifdf ePsf] kl/jt{g
@)&& cfiff9 #! sf]
10,09,74,97,400 74,000 7,12,85,00,000 61,59,00,000 67,31,14,596 3,40,63,53,974 - 3,70,43,63,399 36,03,50,721 25,98,61,54,090 14,74,89,817 26,13,36,43,907
df}Hbft

clgn s]z/L zfx pk]Gb| k|;fb kf}8\ofn lgjf{0f s'df/ rf}w/L dno d'vhL{ cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
k|d'v sfo{sf/L cl3s[t cWoIf pkfWoIf ;~rfns

dgf]h s'df/ 1jfnL ;'lht kf]v/]n dx]z /fh kGt cfzf /f0ff clwsf/L k|e' /fd e08f/L
l8=lh=Pd= ljQ k|d'v ljQ ;~rfns ;~rfns ;fem]bf/
hf]zL P08 e08f/L
rf6{8 PsfpG6]G6\;\
ldltM @)&&÷)(÷)^
:yfgM sf7df8f}+, g]kfn
glan a}+s lnld6]8

jflif{s k|ltj]bg @)&^÷&&


 a}+s


OSjL6L wf/sx?sf] lx:;f
ljj/0f z]o/ ;fwf/0f hu]8f ;6xL 36a9 lgodgsf/L Fair Value
z]o/ k"FhL lk|ldod sf]if sf]if sf]if Reserve
k"gd{N' of°g ;l~rt gfkmf÷ cGo sf]ifx?
sf]if gf]S;fg hDdf

@)&% >fj0f )! sf] df}Hbft 8,04,32,21,000 74,000 5,58,75,00,000 44,81,00,000 72,69,15,250 2,07,29,22,036 - 3,25,48,10,800 45,28,14,219 20,58,63,57,305

cf= j= @)&%÷&^ sf] Comprehensive Income

glan a}+s lnld6]8

cf= j= @)&%÷&^ e/Lsf] gfkmf ÷ -gf]S;fg_ 4,23,88,53,581 4,23,88,53,581

jflif{s k|ltj]bg @)&^÷&&

cf= j= @)&%÷&^ sf] Other Comprehensive Income
- - - - - 17,97,02,129 - - -5,02,29,883 12,94,72,246
-s/ kl5sf]_

nufgL pks/0f -z]o/_ sf] Fair Value kl/jt{gaf6

- - - - - 17,97,02,129 - - - 17,97,02,129
ePsf] gfkmf ÷ -gf]S;fg_

l:y/ ;DklQsf] k'g/d"Nof°gaf6 ePsf] gfkmf ÷

- - - - - - - - - -
-gf]S;fg_
Actuarial Gain/(Loss) on defined benefit plans - - - - - - - - -5,02,29,883 -5,02,29,883

Cash flow hedge df ePsf] gfkmf ÷ -gf]S;fg_ - - - - - - - - - -

ljb]zL ljlgdoaf6 ePsf] gfkmf ÷ -gf]S;fg_ -ljb]zL

sf/f]af/sf] ljlQo ;DklQx? :jb]zL d'b|\fdf Nofp“bf - - - - - - - - - -
pTkGg ePsf]_

cf= j= @)&%÷&^ sf] Total Comperehensive Income - - - - - 17,97,02,129 - 4,23,88,53,581 -5,02,29,883 4,36,83,25,827

o; jif{ ljleGg sf]ifx?df :yfgfGt/0f ePsf] - - 84,80,00,000 9,15,00,000 17,68,43,663 - - -1,15,97,32,199 4,33,88,536 -

o; jif{ ljleGg sf]ifx?af6 :yfgfGt/0f ePsf] - - - - - - - 13,60,96,772 -13,60,96,772 -

;f]e}m Equity df klxrfg ul/Psf] z]o/wgLx?;“u

ePsf] sf/f]af/M

xsk|b z]o/ lgisfzg (Right Share Issued) - - - - - - - - - -

z]o/df cfwfl/t e'QmfgLx? (Share Based Payments) - - - - - - - - - -

z]o/wgLx?nfO{ ljtl/t nfef+z - - - - - - - - - -

af]g; z]o/ 96,86,24,400 - - - - - - -96,86,24,400 - -

gub nfef+z - - - - - - - -1,76,60,70,740 - -1,76,60,70,740

cGo - - - - - - - - - -
 a}+s
OSjL6L wf/sx?sf] lx:;f
ljj/0f z]o/ ;fwf/0f hu]8f ;6xL 36a9 lgodgsf/L Fair Value
z]o/ k"FhL lk|ldod sf]if sf]if sf]if Reserve
k"gd{N' of°g ;l~rt gfkmf÷ cGo sf]ifx?
sf]if gf]S;fg hDdf

cf= j= @)&%÷&^ df sf]ifdf ePsf] kl/jt{g 96,86,24,400 - 84,80,00,000 9,15,00,000 17,68,43,663 - - -3,75,83,30,567 -9,27,08,236 -1,76,60,70,740

@)&^ cfiff9 #! sf] df}Hbft 9,01,18,45,400 74,000 6,43,55,00,000 53,96,00,000 90,37,58,913 2,25,26,24,165 - 3,73,53,33,814 30,98,76,100 23,18,86,12,392

@)&^ >fj0f )! sf] df}Hbft 9,01,18,45,400 74,000 6,43,55,00,000 53,96,00,000 90,37,58,913 2,25,26,24,165 - 3,73,53,33,814 30,98,76,100 23,18,86,12,392

cf= j= @)&^÷&& sf] Comprehensive Income

cf= j= @)&^÷&& e/Lsf] gfkmf ÷ -gf]S;fg_ 3,46,32,40,822 3,46,32,40,822

cf= j= @)&^÷&& sf] Other Comprehensive Income - - - - - 1,15,37,29,809 - - 2,84,50,979 1,18,21,80,788

nufgL pks/0f -z]o/_ sf] Fair Value kl/jt{gaf6

- - - - - 1,15,37,29,809 - - - 1,15,37,29,809
ePsf] gfkmf ÷ -gf]S;fg_

l:y/ ;DklQsf] k'g/d"Nof°gaf6 ePsf] gfkmf ÷

- - - - - - - - - -
-gf]S;fg_
Actuarial Gain/(Loss) on defined benefit plans - - - - - - - - 2,84,50,979 2,84,50,979

Cash flow hedge df ePsf] gfkmf ÷ -gf]S;fg_ - - - - - - - - - -

ljb]zL ljlgdoaf6 ePsf] gfkmf ÷ -gf]S;fg_ -ljb]zL

sf/f]af/sf] ljlQo ;DklQx? :jb]zL d'b|\fdf Nofp“bf - - - - - - - - - -
pTkGg ePsf]_

cf= j= @)&^÷&& sf] Total Comprehensive Income - - - - - 1,15,37,29,809 - 3,46,32,40,822 2,84,50,979 4,64,54,21,610

o; jif{ ljleGg sf]ifx?df :yfgfGt/0f ePsf] - - 69,30,00,000 7,63,00,000 -23,06,44,317 - - -57,48,50,878 3,61,95,195 -

o; jif{ ljleGg sf]ifx?af6 :yfgfGt/0f ePsf] - - - - - - - 1,67,26,510 -1,67,26,510 -

;f]e}m Equity df klxrfg ul/Psf] z]o/wgLx?;“u

ePsf] sf/f]af/M

xsk|b z]o/ lgisfzg (Right Share Issued) - - - - - - - - - -

z]o/df cfwfl/t e'QmfgLx? (Share Based Pay-

- - - - - - - - - -
glan a}+s lnld6]8

ments)

jflif{s k|ltj]bg @)&^÷&&

z]o/wgLx?nfO{ ljtl/t nfef+z - - - - - - - - - -


af]g; z]o/ 1,08,56,52,000 - - - - - - -1,08,56,52,000 - -
 a}+s


OSjL6L wf/sx?sf] lx:;f
ljj/0f z]o/ ;fwf/0f hu]8f ;6xL 36a9 lgodgsf/L Fair Value
z]o/ k"FhL lk|ldod sf]if sf]if sf]if Reserve
k"gd{N' of°g ;l~rt gfkmf÷ cGo sf]ifx?
sf]if gf]S;fg hDdf

gub nfef+z - - - - - - - -1,97,83,75,436 - -1,97,83,75,436

cGo - - - - - - - - - -
glan a}+s lnld6]8

cf= j= @)&^÷&& df sf]ifdf ePsf] kl/jt{g 1,08,56,52,000 - 69,30,00,000 7,63,00,000 -23,06,44,317 - - -3,62,21,51,804 1,94,68,683 -1,97,83,75,436

jflif{s k|ltj]bg @)&^÷&&

@)&& cfiff9 #! sf] df}Hbft 10,09,74,97,400 74,000 7,12,85,00,000 61,59,00,000 67,31,14,596 3,40,63,53,974 - 3,57,64,22,832 35,77,95,764 25,85,56,58,566

clgn s]z/L zfx pk]Gb| k|;fb kf}8\ofn lgjf{0f s'df/ rf}w/L dno d'vhL{ cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
k|d'v sfo{sf/L cl3s[t cWoIf pkfWoIf ;~rfns

dgf]h s'df/ 1jfnL ;'lht kf]v/]n dx]z /fh kGt cfzf /f0ff clwsf/L k|e' /fd e08f/L
l8=lh=Pd= ljQ k|d'v ljQ ;~rfns ;~rfns ;fem]bf/
hf]zL P08 e08f/L
rf6{8 PsfpG6]G6\;\
ldltM @)&&÷)(÷)^
:yfgM sf7df8f}+, g]kfn
 glan a}+s lnld6]8

glan a}+s lnld6]8

PsLs[t gub k|jfx ljj/0f
ldlt @)&^ >fj0f )! b]lv @)&& cfiff9 #! ;Dd
?=
;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
sf/f]af/ ;~rfngaf6 ePsf] gub k|jfx
Aofh cfDbfgL 16,02,86,34,549 15,02,55,11,711 15,99,83,96,963 14,98,02,31,296
z'Ns tyf cGo cfDbfgL 1,39,64,40,488 1,43,62,20,641 1,33,25,25,689 1,38,81,53,241
nfef+z - - - -
cGo ;~rfng cfDbfgL 83,45,61,683 90,37,79,526 80,60,00,075 89,13,64,634
Aofh vr{ -9,43,77,85,636 -8,08,23,64,541 -9,43,85,45,530 -8,084,611,643
z'Ns tyf sldzg vr{ -6,27,51,168 -6,39,61,059 -6,32,51,168 -64,461,059
sd{rf/L vr{ -2,13,96,48,534 -1,82,10,99,446 -2,11,76,71,049 -1,79,91,47,196
cGo vr{ -1,09,18,32,346 -81,19,25,389 -1,05,15,08,383 -77,95,44,160
hDdf 5,52,76,19,036 6,58,61,61,443 5,46,59,46,597 6,53,19,85,113
rfn' ;DklQdf sdL÷-a[l4_ (Current
Assets)
g]kfn /fi6« a}+sdf /x]sf] df}Hbft -12,01,98,35,074 -62,89,11,241 -12,01,98,35,074 -62,89,11,241
a}+s tyf ljQLo ;+:yfdf /x]sf]
84,81,49,452 -91,84,47,524 84,81,49,452 -91,84,47,524
Placement
cGo Jofkfl/s ;DklQ (Trading
-14,12,85,195 2,54,60,832 - -
Assets)
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{
22,43,68,443 -1,50,77,80,538 22,43,68,443 -1,50,77,80,538
;fk6L
u|fxsnfO{ lbPsf] shf{ ;fk6L -20,94,80,33,117 -18,63,47,42,748 -20,94,80,33,117 -18,63,47,42,748
cGo ;DklQ -2,16,29,15,380 -73,84,30,509 -2,15,62,16,371 -74,21,88,387
rfn' bfloTjdf sdL÷-a[l4_ (Current
Liabilities)
a}+s tyf ljQLo ;+:yfnfO{ ltg{ af“sL
80,98,19,057 25,03,77,192 80,98,19,057 25,03,77,192
/sd
g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd -3,51,89,153 5,59,56,746 -3,51,89,153 5,59,56,746
lgIf]k bfloTj 27,87,74,67,743 28,33,13,94,406 27,85,24,70,400 28,14,33,29,895
;fk6L (Borrowing) - - - -
cGo bfloTjx? 3,50,26,02,647 -52,83,83,833 3,48,46,72,921 -22,34,54,062
cfos/ vr{ cl3sf] v'b sf/f]af/
3,48,27,68,459 12,29,26,54,226 3,52,61,53,155 12,32,61,24,446
;~rfngaf6 ePsf] gub k|jfx
cfos/ vr{ -1,68,10,29,357 -1,91,56,03,881 -1,67,43,99,290 -1,90,73,18,193
sf/f]af/ ;~rfngaf6 ePsf] v'b gub
1,80,17,39,102 10,37,70,50,345 1,85,17,53,865 10,41,88,06,253
k|jfx -s_
nufgLaf6 ePsf] gub k|jfx
nufgL pks/0fx?sf] (Investment
-6,66,85,68,841 -6,71,71,46,628 -6,68,33,41,841 -6,62,81,46,628
Securities) vl/b

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

nufgL pks/0fx?sf] (Investment

- - - -
Securities) laqmL
l:y/ ;DklQ v/Lb -37,82,30,385 -22,99,44,418 -37,77,65,561 -22,99,01,134
l:y/ ;DklQ laqmL 1,46,58,030 1,46,13,171 1,46,58,030 1,14,63,171
cef}lts ;DklQ (Intangible Assets) sf]
-4,75,19,116 -67,11,299 -4,75,19,116 -62,16,359
vl/b
cef}lts ;DklQsf] laqmL - - - -
cGo nufgL v/Lb (Investment property) - - - -
cGo nufgL laqmL - - - -
Aofh cfDbfgL - - - -
nfef+z 8,11,57,825 7,69,65,329 10,09,17,825 9,50,39,253
nufgLdf k|of]u ePsf] v'b gub -v_ -6,99,85,02,487 -6,86,22,23,845 -6,99,30,50,663 -6,757,761,697
ljQLo sf/f]af/af6 ePsf] gub k|jfx
hf/L u/]sf] C0fkqaf6 k|fKt gub 20,00,00,00,00 - 20,00,00,00,00 -
C0fkqsf] e'QmfgL - -60,00,00,00 - -60,00,00,00
Subordinated bfloTjx?af6 k|fKt gub - - - -
Subordinated bfloTjx?sf] e'QmfgL - - - -
z]o/ lgisfzgaf6 k|fKt gub - - - -
ljtl/t nfef+z -2,74,96,42,443 -90,30,26,318 -2,72,94,02,443 -88,27,86,318
Aofh vr{ - -2,79,452 - -2,79,452
cGo cfDbfgL÷-vr{_ - - - -
ljQLo sf/f]af/af6 ePsf] v'b gub
-74,96,42,443 -96,33,05,770 -72,94,02,443 -94,30,65,770
k|jfx -u_
gub tyf gub ;/xsf pks/0fdf
-5,94,64,05,828 2,55,15,20,730 -5,87,06,99,241 2,71,79,78,786
ePsf] v'b a[l4÷-36L_
gub tyf gub ;/xsf] pks/0fsf]
10,78,37,92,783 8,23,22,72,053 10,67,03,29,148 7,95,23,50,362
z'?jftL df}Hbft
gub tyf gub ;/xsf] ;6xL 36a9sf]
- - - -
c;/
gub tyf gub ;/xsf] clGtd df}Hbft 4,83,73,86,956 10,78,37,92,783 47,99,62,907 10,67,03,29,148

clgn s]z/L zfx pk]Gb| k|;fb kf}8\ofn lgjf{0f s'df/ rf}w/L dno d'vhL{ cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
k|d'v sfo{sf/L cl3s[t cWoIf pkfWoIf ;~rfns

dgf]h s'df/ 1jfnL ;'lht kf]v/]n dx]z /fh kGt cfzf /f0ff clwsf/L k|e' /fd e08f/L
l8=lh=Pd= ljQ k|d'v ljQ ;~rfns ;~rfns ;fem]bf/
hf]zL P08 e08f/L
ldltM @)&&÷)(÷)^ rf6{8 PsfpG6]G6\;\
:yfgM sf7df8f}+, g]kfn

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

glan a}+s lnld6]8

af“8kmf“8sf] nflu pknAw gfkmf -gf]S;fg_ sf] ljj/0f
@)&& ;fn cfiff9 d;fGtsf]
-g]kfn /fi6« a}+ssf] lgodgsf/L k|fjwfg adf]lhd tof/ ul/Psf]_
?=
a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #!
gfkmf÷gf]S;fg lx;fa cg';f/sf] v'b gfkmf÷-gf]S;fg_ 3,46,32,40,822 4,23,88,53,581
cf=j= @)&^÷&& sf] gfkmf÷-gf]S;fg_ af6 ljleGg sf]ifx?af6÷-sf]ifx?df_ ePsf] :yfgfGt/0f M
!= ;fwf/0f hu]8f sf]if -69,30,00,000 -84,80,00,000
@= ;6xL 36a9 sf]if -7,63,00,000 -9,15,00,000
#= k"FhL ;dfof]hg sf]if - -
$= ;+:yfut ;fdflhs pQ/bfloTj sf]if -3,46,32,408 -4,23,88,536
%= sd{rf/L k|lzIf0f tyf bIftf clea[l4 sf]if - 32,65,383
^= nufgL ;dfof]hg sf]if -5,62,787 12,80,59,376
&= cGo M 1,57,26,510 37,72,013
-s_ e}k/L cfpg] sf]if -10,00,000 -10,00,000
-v_ k|:tfljt gub nfef+z - -
-u_ k|:tfljt af]g; z]o/ - -
-3_ gfkmf÷gf]S;fg lx;fadf n]v+fsg ul/Psf] ;+:yfut ;fdflhs pQ/bfloTj vr{ 1,67,26,510 47,72,013
lgodgsf/L ;dfof]hg cl3sf] v'b ;l~rt gfkmf÷-gf]S;fg_ 2,67,44,72,137 3,39,20,61,817
lgodgsf/L ;dfof]hg M
!= c;'n x'g af“sL Aofh d'NtaL --_ ÷ ut jif{sf] c;'n x'g af“sL Aofhsf] c;'nL -+_ 3,91,97,272 -8,13,72,944
@= shf{sf] ;Defljt gf]S;fgL Joj:yfdf sdL --_ ÷ a[l4 -+_ - -
#= nufgL pks/0fsf] ;Defljt Ifo gf]S;fgL Joj:yfdf sdL --_ ÷ a[l4 -+_ - -
$= u}/ a}“ls· ;DklQsf] ;Defljt Ifo gf]S;fgL Joj:yfdf sdL --_ ÷ a[l4 -+_ - -
%= :yug s/ ;DklQsf] n]vf°g a[l4 --_ ÷ sdL -+_ - -
^= Vofltsf] (Goodwill) a[l4 --_ ÷ sdL -+_ - -
&= Bargain purchase gain sf] a[l4 --_ ÷ sdL -+_ - -
*= Actuarial gf]S;fg sf] a[l4 --_ ÷ sdL -+_ 19,14,47,045 -9,54,70,719
(= cGo yk36 -+ ÷ -_ - -
lgodgsf/L sf]ifdf cfjZos hDdf ;dfof]hg M 23,06,44,317 -17,68,43,663
af“8kmf“8sf] nflu pknAw s'n ;l~rt d'gfkmf 2,90,51,16,454 3,21,52,18,154

clgn s]z/L zfx pk]Gb| k|;fb kf}8\ofn lgjf{0f s'df/ rf}w/L dno d'vhL{ cfhsf] ldltsf] ;+nUg k|ltj]bg cg';f/
k|d'v sfo{sf/L cl3s[t cWoIf pkfWoIf ;~rfns

dgf]h s'df/ 1jfnL ;'lht kf]v/]n dx]z /fh kGt cfzf /f0ff clwsf/L k|e' /fd e08f/L
l8=lh=Pd= ljQ k|d'v ljQ ;~rfns ;~rfns ;fem]bf/
hf]zL P08 e08f/L
ldltM @)&&÷)(÷)^ rf6{8 PsfpG6]G6\;\
:yfgM sf7df8f}+, g]kfn

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

PsLs[t ljQLo ljj/0f ;DaGwL l6Kk0fLx?

@)&& ;fn cfiff9 d;fGtsf]
!= glan a}+s lnld6]8
!=! ;+u7gfTds hfgsf/L
glan a}+s lnld6]8 -o; kl5 …a}+sÚ egL ;Daf]wg ul/Psf]_ lj=;+= @)$! ;fn a}zfv @( ut] -tbg';f/ !! dO{ !(*$_ To;
avtsf] sDkgL P]g, !(^$ adf]lhd ;+o'Qm nufgLdf g]kfndf :yfkgf ePsf] klAns lnld6]8 sDkgL xf] . To; avtsf] a}+s
tyf ljQLo ;+:yf ;DaGwL P]g, @)!& cGtu{t ‘s’ >]0fLsf] O{hfhtkq k|fKt u/L lj=;+= @)$! ;fn cfiff9 @( ut]af6 a}+sn]
Jofj;flos ;~rfng z'? u/]sf] xf] . a}+ssf] /lhi68{ sfof{no glan ;]G6/, b/af/dfu{, sf7df8f}+df /x]sf] 5 . a}+ssf]
;fwf/0f z]o/ >L g]kfn :6s PS;r]Gh lnld6]8df ;"rLs[t 5.
!=@ PsLs[t ljQLo ljj/0f
a}+ssf] PsLs[t ljQLo ljj/0fdf a}+s / ;xfos sDkgLsf] cfly{s jif{ @)&^÷&& sf] ;+o'Qm ljQLo cj:yfnfO{ k|:t't ul/Psf]
5 . jflif{s k|ltj]bg leq d'Vo sDkgL >L glan a}+s lnld6]8 tyf ;xfos sDkgL >L glan O{Ge]i6d]06 a}+ls· lnld6]8nfO{
;+o'Qm ?kdf ;d"x ‘Group' elgPsf] 5 .
!=# glan a}+ssf] ;xfos sDkgL tyf P;f]l;P6 sDkgLdf /x]sf] z]o/ :jfldTj M
d'Vo sDkgL;Fusf] :jfldTj ;+/rgf cfiff9
sDkgLsf] gfd d'Vo sf/f]af/
;DaGw d;fGt, @)&&
lwtf]kq af]8{ g]kfnaf6 :jLs[t
glan O{Ge]i6d]G6 a}+ls· lnld6]8 ;xfos sDkgL %@∞ k|fKt dr]{G6 a}ls·sf] sf/f]af/
ug]{
gf8]k nB'ljQ ljQLo ;+:yf g]kfn /fi6« a}+saf6 :jLs[t k|fKt
P;f]l;P6 sDkgL @%∞
lnld6]8 nB'ljQ ljQLo sf/f]af/ ug]{

!=$ ;xfos sDkgLsf] ljj/0f

glan a}+sn] sDkgL P]g @)^# adf]lhd ldlt @$ df3 @)^^, -tbg';f/ & km]a|'c/L @)!)_, df cfkm\gf] ;xfos sDkgLsf]
?kdf glan O{Ge]i6d]G6 a}+ls· lnld6]8sf] :yfkgf u/]sf] xf] . of] sDkgL lwtf]kq Joj;foL lgodfjnL, @)^$ (Merchant
Banker Regulation 2008) cGtu{t g]kfn lwtf]kq af]8{af6 O{hfhtkq k|fKt dr]{06 a}°/ xf] . sDkgLsf] sfof{no ;]G6«n Knfhf,
gf/fo0frf}/, gS;fn, sf7df8f}+df /x]sf] 5 . a}+sn] jf;nft ldltdf ;xfos sDkgLsf] s'n r'Qmf k"“hLsf] %@=))∞ a/fa/sf]
z]o/ wf/0f u/]sf] 5 . o; sDkgLsf] z]o/ g]kfn :6s PS;r]Ghdf ;"lrs/0f ul/Psf] 5}g . ;xfos sDkgLsf] cfly{s jif{
klg cfiff9 d;fGt, @)&& df ;dfKt eO{ glan a}+s lnld6]8 -d'Vo sDkgL_ s} cfly{s jif{ cg'?k /x]sf] 5 .
!=% a}+ssf] k|d'v ultljlwx?
a}+ssf] k|d'v ultljlwx?df ljQLo dWo:ytf, ljk|]if0f, sf]if Joj:yfkg, sf8{ / O{–a}+ls·, Ph]G;L ;]jfx? / cGo ;Dk"0f{ a}+ls·
;]jfx? kb{5g\ . oL ;]jfx?nfO{ a}+sn] JolQmut, skf]{/]6, Multinationals, ;/sf/L lgsfo tyf ;+:yfx?, ;fj{hlgs If]qsf
sDkgLx?, lasf; ;xfotf Ph]G;Lx?, b"tfjf;x?, u}/ ;/sf/L lgsfox? / cGt/f{li6«o u}/ ;/sf/L ;+u7gx? h:tf
u|fxsx?nfO{ ;]jf k|bfg ub}{ cfPsf] 5 .
!=^ ;xfos sDkgLsf] k|d'v ultljlwx?
;xfos sDkgLsf] k|d'v ultljlwx?df dr]{06 a}+ls· ;]jf cGtu{tsf lwtf]kqsf] ;fj{hlgs lgisfzg Joj:yfkg, nufgL
Joj:yfkg, lwtf]kqsf] k|Tofe"lt ;]jf, z]o/ /lhi6«f/, ;fd'lxs nufgL sf]ifsf] of]hgf Joj:yfkg tyf lgIf]k ;b:osf] ?kdf
sfo{ ug]{, ;+:yfut k/fdz{ ;]jf pknAw u/fpg] nufotsf sfo{x? kb{5g\ .
@= n]vf°gsf cfwf/
@=! cg'kfng ;DaGwL pb\3f]if0f
a}+s tyf ;d"xsf] cfly{s jif{ @)&^÷&& sf] jflif{s ljQLo ljj/0fx? g]kfn n]vfdfg af]8{ (Accounting Standards Board,
Nepal – ASBN) af6 hf/L eO{ g]kfn rf6{8{ PsfpG6]G6\; ;+:yf (Institute of Chartered Accountants of Nepal – ICAN) åf/f

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
cg'kfngsf] nflu ;'lrt ul/Psf g]kfn ljQLo k|ltj]bg dfgdf (Nepal Financial Reporting Standard – NFRS) ePsf] Joj:yf
cg';f/ tof/ ul/Psf 5g\ . pQm jflif{s ljQLo ljj/0fx? g]kfn /fi6« a}+ssf] lgb]{lzsf cg';f/ / sDkgL P]g, @)^# sf] k|fjwfg
cg';f/ tyf lwtf]kq af]8{ g]kfnsf] lwtf]kq ;DaGwL gLlt, lgod tyf lgb]{zg adf]lhd cfjZos ;Dk"0f{ ljj/0f ;lxt tof/
kfl/Psf 5g\ .
pQm jflif{s ljQLo ljj/0f tof/ ubf{ ckgfO{Psf k|d'v n]vf gLltx? a'“bf g+ # df k|:t't ul/Psf 5g\ .
@=@ Reporting Pronouncement
jflif{s ljQLo k|ltj]bg g]kfn ljŒfLo k|ltj]bg dfg (NFRS) df ePsf k|fjwfg adf]lhd tof/ ul/Psf] 5 / lgodgsf/L lgsfo
>L g]kfn /fi6« a}+ssf] PsLs[t lgb]{zg g+= $÷)&^ df tf]lsPsf] j}wflgs 9f“rfdf k|:t't ul/Psf] 5. cGt/{fli6«o n]vfdfg af]8{n]
hf/L u/]sf] cGt/{fli6«o ljQLo k|ltj]bg dfg (IFRS) df cfwfl/t /x]/ g]kfn n]vfdfg af]8{n] g]kfn ljŒfLo k|ltj]bg dfg (NFRS)
hf/L u/]sf] xf] . g]kfn rf6{8{ PsfpG6]G6\; ;+:yfn] ljQLo k|ltj]bg tof/ ubf{ NFRS adf]lhd tof/ ug'{kg]{ ;"rgf hf/L u/]sf]
5.
@=@=! g]kfn ljQLo k|ltj]bg dfg cg'kfngsf] ;DaGwdf hf/L j}slNks Joj:yf
g]kfn n]vfdfg af]8{sf] l;kmfl/;df g]kfn rf6{8{ PsfpG6]G6\; ;+:yfn] g]kfn ljQLo k|ltj]bg dfgdf ePsf] k|fjwfg adf]lhd
cfly{s jif{ @)&^÷&& sf] jflif{s ljQLo k|ltj]bg tof/ ubf{ tn plNnlvt s]xL j}slNks Joj:yf (carve-outs) ckgfpg ;lsg]
u/L Joj:yf u/]sf]df k|:t't ljQLo ljj/0fx? tof/ ubf{ ;f] j}slNks Joj:yf ckgfO{Psf] jf gckgfO{Psf] af/]sf] cj:yf
lgDg adf]lhd /x]sf] 5 .
s_ NFRS 10 - Consolidated Financial Statement -PsLs[t ljQLo ljj/0f_
NFRS 10 sf] Para 19 sf] k|fjwfg adf]lhd d'Vo sDkgLn] cfkm\gf] ;xfos sDkgLsf] ljQLo ljj/0f PsLs[t ubf{ ;dfg
n]vf gLltx? cjnDag u/L PsLs[t ug'{ kg]{ k|fjwfg ePtf klg ;f] ug{ cJojxfl/s ePsf] cj:yfdf j}slNks Joj:yf
cjnDag ug{ ;lsg]] 5 . of] j}slNks Joj:yf cg';f/ ;xfos sDkgLsf] ljQLo ljj/0fx? ;dfg n]vf gLlt ckgfO{
tof/ gul/Psf] eP tfklg d'Vo sDkgLn] ;f]xL ljQLo ljj/0fsf cfwf/df PsLs[t u/L PsLs[t ljQLo ljj/0f tof/ ug{
;Sg] x'G5 .
a}+sn] PsLs[t ljQLo ljj/0f tof/ ubf{ pk/f]Qm j}slNks Joj:yfsf] cjnDag cf+lzs ?kdf u/]sf] 5 . NAS 19 -
‘Employee Benefits'cGtu{t Deferred Benefit Obligation u0fgf Actuarial Valuation Method af6 ug{‘ kg]{ ePtf klg
;xfos sDkgLn] ;f] ljlw ckgfPsf]] 5}g. ;f] afx]s ;xfos sDkgLn] NFRS adf]lhdsf] n]vf gLltx? cjnDag u/]sf
5g\.
v_ NAS 28 - Investment in Associate and Joint Venture
NAS 28 sf] Para 35 sf] k|fjwfg adf]lhd d'Vo sDkgLn] P;f]l;P6 tyf ;+o'Qm pBd (Joint Venture) df u/]sf] nufgLnfO{
PsLs[t ljQLo ljj/0f tof/ ubf{ ;dfg n]vf gLltx? cjnDag u/L PsLs[t ug'{ kg]{ k|fjwfg ePtf klg ;f] ug{
cJojxfl/s ePsf] cj:yfdf j}slNks Joj:yf cjnDag ug{ ;lsg] Joj:yf u/]sf] 5. of] j}slNks Joj:yf cg';f/
P;f]l;P6 tyf Joint Venture sDkgLsf] ljQLo ljj/0fx? ;dfg n]vf gLlt ckgfO{ tof/ gul/Psf ePtf klg d'Vo
sDkgLn] ;f]xL ljQLo ljj/0fsf cfwf/df PsLs[t ljQLo ljj/0f tof/ ug{ ;Sg] x'G5 .
a}+sn] PsLs[t ljQLo ljj/0f tof/ ubf{ P;f]l;P6 sDkgLsf] xsdf pk/f]Qm j}slNks Joj:yfsf] cjnDag u/]sf] 5 .
u_ NAS 39 - Financial Instruments -ljQLo pks/0f – klxrfg tyf dfkg_
NAS 39 sf] Para 63 sf] Joj:yf adf]lhd a}+s tyf ljQLo ;+:yfx?n] shf{ gf]S;fgL Joj:yf u0fgf ubf{ ‘Incurred Loss
Model' ckgfP/ ug'{kg]{ k|fjwfg cg';f/ ug{ g;lsg] cj:yf x'“bf j}slNks Joj:yf cjnDag ug{ ;lsg] 5.
of] Joj:yf cg';f/ a}+sn] g]kfn /fi6« a}+ssf] PsLs[t lgb]{zgsf] lgb]{zg g+= @÷)&^ adf]lhd u0fgf ul/Psf] shf{
gf]S;fgL Joj:yf tyf NAS 39 sf] Para 63 adf]lhd u0fgf ul/Psf] shf{ gf]S;fgL Joj:yf dWo] h'g /sd a9L x'G5
;f]xL /sd a/fa/ shf{ gf]S;fgL Joj:yf sfod u/L n]vf°g ug'{kg]{ lgofdlso Joj:yf ckgfPsf] 5.
3_ NAS 39 - Financial Instrument -ljQLo pks/0f– klxrfg tyf dfkg_
NAS 39 sf] Para 9 sf] Joj:yf adf]lhd a}+s tyf ljQLo ;+:yfx?n] shf{ nufgLaf6 x'g] Aofh cfDbfgL u0fgf ubf{ ;]jf
z'Ns / sldzgnfO{ ;d]t ;dfof]hg u/L x'g cfpg] ;dfof]lht Aofh b/ (Effective Interest Rate) df u0fgf ug{] Joj:yf
/x]sf]df ;f] ug{ cJojxfl/s ePsf] cj:yfdf j}slNks Joj:yf cjnDag ug{ ;lsg] 5.
j}slNks Joj:yf adf]lhd shf{ nufgL ubf{ k|fKt x'g] ;]jf z'Ns tyf sldzgnfO{ shf{af6 k|fKt Aofh cfDbfgL n]vf°gsf]
nflu ;dfof]lht Aofh b/df ;dfof]hg gu/L k|f]befjL (Accrual Basis) n]vf°gsf cfwf/df ;f] ;]jf z'Ns tyf sldzg
cfDbfgL kfs]s} jif{ n]vf°g ug{ ;lsg] 5 . a}+sn] pk/f]Qm j}slNks Joj:yf cjnDag u/]sf] 5 . tyflk a}+såf/f hfl/

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
glan C0fkq @)*@ sf] xsdf NFRS adf]lhd pQm pks/0f hfl/ ubf{ nfu]sf] vr{ ;dfof]hg ul/ Amortized Cost k|:t't
ul/Psf] 5.
ª_ NAS 39 - Financial Instrument -klxrfg tyf dfkg_
NAS 39 sf] Para AG 93 sf] Joj:yf adf]lhd shf{ jfkt k|fKt x'g'kg]{ ;f“jf /sd olb shf{ gf]S;fgLsf] sf/0fn] sd
x'g uPsf] cj:yfdf To:tf] shf{af6 k|fKt x'g] Aofh cfDbfgL pQm shf{af6 eljiodf k|fKt x'g] cg'dflgt gub k|jfx nfO{
Discount u/L cfhsf] d"Nodf Nofpg k|of]u ul/Psf] Aofhb/s} cfwf/df u0fgf ug{] k|fjwfg /x]sf]df ;f] ug{ cJojxfl/s
ePsf] cj:yfdf j}slNks Joj:yf cjnDag ug{ ;lsg]] 5 .
j}slNks Joj:yf adf]lhd To:tf shf{x?af6 x'g] Aofh cfDbfgL shf{df x'g] gf]S;fgL 36fpg' cufj}sf] s'n shf{
/sddf Original Effective Interest Rate sf cfwf/df Aofh cfDbfgL u0fgf ug{ ;lsg] 5 .
a}+{sn] pk/f]Qm j}slNks Joj:yfsf] cjnDag u/]sf] 5 .
@=# ;~rfns ;ldltaf6 jflif{s ljQLo ljj/0fsf] :jLs[lt
;+nUg ljQLo ljj/0fn] ldlt )! >fj0f @)&^ b]lv ldlt #! cfiff9 @)&& sf] cjlwnfO{ ;d]l6 ldlt #! cfiff9 @)&& sf] ljQLo
cj:yf k|:t't u/]sf] 5 . pQm ljQLo ljj/0f / ;f] sf] #! cfiff9 @)&^ sf] ljQLo cj:yf;“usf] t'ngfTds l:yltsf] cj:yfsf]
k|sfzg tyf jflif{s ;fwf/0f ;efdf l:js[tLsf] nflu k]z ug{ ;~rfns ;ldltsf] ldlt )& kf}if @)&& sf] %%@cf}“ a}7saf6
:jLs[t ePsf] 5 .
@=#=! ljQLo ljj/0f tof/ kfg]{ pQ/bfloTj
sDkgL P]g, @)^# sf] bkmf !)*-%_ cg';f/ a}+ssf] tyf ;d"xsf] PsLs[t ljQLo ljj/0f tof/ ug]{ clGtd lhDd]jf/L ;~rfns
;ldltdf lglxt /x]sf] 5 . o; ;Gbe{df ;~rfns ;ldltn] cfgf] lhDd]jf/Lsf] k"0f{ hfgsf/L /x]sf] Joxf]/f o;} k|ltj]bgdf
k|:t't æ;~rfnsx?sf] lhDd]jf/L ;DaGwL ljj/0fÚ df k|i6 5.
jflif{s ljQLo ljj/0fdf b]xfosf ljj/0fx? ;dfj]z ul/Psf 5g\ M
-s_ a}+s tyf ;d"xsf] cfiff9 d;fGt, @)&& df sfod ljQLo cj:yfsf] hfgsf/L k|bfg ug]{ ljQLo cj:yfsf] ljj/0f
(Statement of Financial Position)
-v_ a}+s tyf ;d"xsf] cfly{s jif{ @)&^÷&& sf] ljQLo k|ultsf] hfgsf/L k|bfg ug{] gfkmf gf]S;fg lx;fa tyf cGo lj:t[t
cfosf] ljj/0f (Statement of Profit or Loss and Statement of Other Comprehensive Income)
-u_ a}+s tyf ;d"xsf] cfly{s jif{ @)&^÷&& sf] gub k|jfxsf] hfgsf/L k|bfg ug]{ gub k|jfx ljj/0f (Statement of Cash
Flows),
-3_ a}+s tyf ;d"xsf] cfly{s jif{ @)&^÷&& df h]yfdf ePsf] kl/jt{gsf] hfgsf/L k|bfg ug{] O{lSj6Ldf ePsf] kl/jt{g
;DaGwL ljj/0f (Statement of Changes in Equity) tyf
-ª_ a}+s tyf ;d"xsf] ljQLo ljj/0f tof/ ubf{ cjnDag ul/Psf] k|d'v n]vf gLltx? / ljQLo ljj/0f;“u ;DalGwt cGo
;fGble{s hfgsf/Lx? ;d]l6Psf] n]vf ;DaGwL l6Kk0fLx?.
@=$ ljQLo ljj/0f k|:t'ltsf] d'b|f
a}+s tyf ;d"xsf] ljQLo ljj/0fdf b]vfO{Psf ;DklQ tyf bfloTjx? g]kfnL ?k}ofFdf k|:t't ul/Psf 5g\ .
@=% cg'dfg, wf/0ff tyf :jljj]sdf cfwfl/t lg0f{osf] k|of]u (Use of Estimates, Assumptions and Judgements)
NFRS sf] k|fjwfg adf]lhd n]vf gLlt ckgfP/ ljQLo k|ltj]bg tof/ ubf{ NFRS n] lglb{i6 u/] adf]lhd pko'Qm tyf ;d'lrt
cg'dfg (Estimate) wf/0ff (Assumption) tyf :jljj]s (Judgement) x?nfO{ cfwf/ agfO{Psf] x'G5 . a}+s Joj:yfkgn] pQm
cg'dfg, wf/0ff tyf :jljj]ssf] ;do cg's'n k'g/fjnf]sg u/L cfjZos ePsf] cj:yfdf NFRS n] lglb{i6 u/] cg';f/
;dfof]hg ug]{ u/]sf] 5 .
ljQLo ljj/0fsf] tof/Ldf lgDg If]qdf cg'dfg, wf/0ff tyf :jljj]ssf] k|of]un] dxTjk"0f{ e"ldsf v]n]sf] x'G5 M
 ljQLo pks/0fsf] ahf/ d"No lgwf{/0f (Fair Value of Financial Instruments)
 ljQLo ;DklQ tyf bfloTjsf] juL{s/0f (Classification of Financial Assets and Financial Liabilities)
 ljQLo ;DklQsf] gf]S;fgL Joj:yf lgwf{/0f (Impairment Losses on Financial Assets)
 u}/ ljQLo ;DklQsf] gf]S;fgL Joj:yf lgwf{/0f (Impairment Losses on Non-Financial Assets)
 l:y/ ;DklQ tyf sfof{no pks/0fsf] pkof]u cjlw lgwf{/0f (Useful Economic Life of Property and Equipment)
 cfos/ tyf :yug s/ lgwf{/0f (Taxation and Deferred Tax)

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
 kl/eflift nfe bfloTj lgwf{/0f (Defined Benefit Obligations)
 ;Defljt bfloTj lgwf{/0f (Provisions for Liabilities, Commitments and Contingencies)
@=%=! ljQLo pks/0fsf] ahf/ d"No lgwf{/0f (Fair Value of Financial Instrument)
ljQLo ;DklQ tyf bfloTjsf] ahf/ d"No lgwf{/0f a'“bf g+ %=!=^ df plNnlvt d"Nof°g tflnsf cg';f/ lgwf{/0f ul/G5 / ;f]
qmddf ljleGg d"Nofª\sg ljlw tyf Statistical Models sf] k|of]u ul/G5.
@=%=@ ljQLo ;DklQ tyf bfloTjsf] juL{s/0f (Classification of Financial Assets and Liabilities)
ljQLo ;DklQ tyf bfloTjsf] k|:t'lt / dfkg Amortized Cost cyjf ahf/ d"No dWo] s'g} Psdf cfwfl/t d"Nofª\sg ljlwsf
cg';f/ u/L lgDg ju{x?df juL{s[t ul/Psf] 5M
 Amortized Cost df juL{s/0f ul/Psf
 Fair Value Through Profit or Loss (FVTPL) df juL{s/0f ul/Psf
 Fair Value Through Other Comprehensive Income (FVTOCI) df juL{s/0f ul/Psf
ljQLo ;DklQ tyf bfloTjsf] juL{s/0f cg';f/ d"Nof°g / n]vf°g km/s kg]{ x'g ;S5 . a}+sn] ljQLo ;DklQ tyf bfloTjsf]
k|:t'lt tyf d"Nof°gnfO{ pko'Qm n]vf gLlt cjnDag u/L juL{s/0f ug]{ u/]sf] 5 . ljQLo ;DklQ tyf bfloTj ;DaGwdf yk
hfgsf/L a'Fbf g+= #=%=# / %=# df k|:t't ul/Psf] 5 .
@=%=# ljQLo ;DklQsf] gf]S;fgL Joj:yf (Impairment Losses on Financial Assets)
ljQLo ;DklQdf ePsf] gf]S;fgLsf] Joj:yf g]kfn /fi6« a}+såf/f hf/L lgb]{zg g+= @÷)&^ adf]lhd jf NAS 39 sf] Para 63 sf]
‘Incurred Loss Model' adf]lhd u0fgf ul/Psf] dWo] h'g /sd a9L x'G5 ;f] /sdnfO{ gf]S;fgL Joj:yfsf] nflu 5'6\ofO{Psf]
5.
NAS 39 sf] Para 63 adf]lhd Amortized Cost df juL{s/0f ul/Psf ljQLo ;DklQdf gf]S;fgL Joj:yf lgwf{/0f ug{ lgDg
lnlvt a'“bfx?df pko'Qm :jljj]s, cg'dfg / wf/0ffx? cjnDag ug{'kg{] x'G5 .
 gf]S;fgL Joj:yf d"Nof°gsf] nflu pko'Qm d"Nofª\sg k4ltsf] 5gf}6
 Psn ?kdf dxTj /fVg] ljQLo ;DklQsf] kl/efiff
 gf]S;fgL Joj:yfsf] d"Nof°g ug]{ k|ZgfjnLsf] tof/L
 eljiodf ljQLo ;DklQaf6 x'g ;Sg] gub k|jfxsf] cg'dfg
 Historical Data sf] ljZn]if0fsf cltl/Qm afx\o cfly{s ;"rsx? tyf kf]6{kmf]lnof]sf ;"rsx?sf] ;dfof]hg.
gf]S;fgL Joj:yfsf] d"Nof°gsf] k|lqmofdf Joj:yfkgn] cjnDag ug]{ :jljj]s pQm d"Nof°gsf] cleGg c+u x'G5 / o;/L
d"Nof°g ubf{ Joj:yfkgn] pknAw tYof° cf}lrTotfsf cfwf/df ;dfof]hg ug]{ u/]sf] 5 . a}+ssf] ljQLo ;DklQdf ug'{ kg]{
gf]S;fgL Joj:yf ;DaGwL ljj/0f n]vf gLltsf] a'“bf #=$=* df k|:t't ul/Psf] 5 .
@=%=$ u}/ ljQLo ;DklQsf] gf]S;fgL Joj:yf
a}+sn] cfjlws ?kdf u}/ ljQLo ;DklQdf ug'{ kg]{ gf]S;fgL Joj:yfsf] k/LIf0f u/L /x]sf] x'G5 . o:tf] ;DklQsf] gf]S;fgL
Joj:yfsf] nflu Joj:yfkgn] pQm ;DklQaf6 eljiodf x'g ;Sg] gub k|jfxsf] cg'dfg u/L ;f] nfO{ pko'Qm Discount b/n]
cfhsf] d"Nodf NofO{ ‘Value in Use' dfkg ug'{ kg]{ x'G5 . o; ;DaGwL yk hfgsf/L a'“bf g+= #=!( df k|:t't ul/Psf] 5.
@=%=% l:y/ ;DklQsf] pko'Qm k|of]u cjlw
a}+sn] pko'Qm cg'dfg, wf/0ff tyf :jljj]ssf] cfwf/df cfjlws ?kdf l:y/ ;DklQ tyf sfof{no pks/0fsf] x|f; s6\6Lsf]
ljlw, pko'Qm k|of]u cjlw tyf pQm cjlwsf] cGTodf af“sL /xg] d"No (Residual Value) k'g/fjnf]sg ug]{ u/]sf] 5 .
@=%=^ s/ tyf :yug s/
ccfos/ vr{df o; jif{sf] s/, :yug s/ tyf ljut jif{sf] s'g} yk s/ bfloTj cfPdf ;f] ;d]t ;dfj]z ul/G5 .
rfn' cfos/ bfloTj eGgfn] rfn' cfly{s jif{df ul/Psf] d'gfkmfaf6 cfGtl/s /fhZj ljefunfO{ ltg'{ kg]{ cfos/ /sd xf] .
cfos/ u0fgf ug]{ k|of]hgsf nflu pkof]u x'g] s/sf b/ -tyf s/ ;DaGwL sfg"g_ ljQLo l:yltsf] ljj/0f ldltdf nfu"
ePsf b/ x'g\ . ;f]xL cg'?k rfn' cfos/sf] u0fgf ubf{ cfos/ P]g @)%* -;+zf]wg ;lxt_ df ul/Psf] Joj:yf adf]lhd o;
jif{sf] gfkmfnfO{ cfwf/ dfgL u0fgf ul/G5 .
;DklQ tyf bfloTjx?sf] ljQLo ljj/0fdf u0fgf ul/Psf] /sd tyf s/ sfg'gsf lx;fan] u0fgf ul/Psf] /sddf x'g]
leGgtfnfO{ ljQLo ljj/0fdf :yug s/ ;DklQ -jf :yug s/ bfloTj_ sf ?kdf n]vf°g u/L k|To]s jif{ o:tf] ;DklQ -jf

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
bfloTjdf_ x'g] kl/jt{gnfO{ gfkmf gf]S;fg lx;fadf :yug s/ cfo -jf :yug s/ vr{_ sf] ?kdf n]vf°g ul/G5 . :yug
s/ ;DklQnfO{ eljiodf x'g] s/of]Uo cfodf bfjL ug{ ;lsg] kof{Kt ljZj;gLo cfwf/ geP;Dd ;DklQsf] ?kdf klxrfg
ul/“b}g . o; ;DaGwL yk hfgsf/L a'“bf g+= #=( df k|:t't ul/Psf] 5 .
@=%=& kl/eflift nfe bfloTj (Defined Benefit Obligation)
a}+sn] sd{rf/L k|ltsf] lgDg b'O{ k|sf/sf bfloTjx?nfO{ kl/eflift nfe bfloTj ‘Defined Benefit Obligation' sf] ?kdf klxrfg
u/]sf] 5M
 pkbfg jfktsf] bfloTj
 ;l~rt ljbf jfktsf] bfloTj
a}+sn] pQm bfloTjsf] d"Nofª\sg vr{ :jtGq PSr'P/L (Actuary) af6 u/fPsf] 5 . PSr'l/on d"Nof°gsf] nflu Discount
b/, ;DklQsf] cg'dflgt k|ltkmn b/, cg'dflgt tna a9f]Q/Lsf] b/, d[To' b/ cflbsf] af/]df ljleGg wf/0ffx? (Assumptions)
cjnDag ul/Psf] x'G5 .
a}+sn] pQm kl/eflift nfe bfloTjsf] cjlw;“u ldNg] g]kfn ;/sf/åf/f hf/L C0fkqsf] Aofh b/nfO{ Discount b/sf] ?kdf
lnPsf] x'G5. pk/f]Qm wf/0ffx? pknAw eP;Dd ldNbf] h'Nbf] ;fj{hlgs ?kdf pknAw cflwsfl/s tYofª\sx?nfO{ cfwf/
agfO{ cjnDag ul/Psf] x'G5 . o; ;DaGwL yk hfgsf/L a'“bf g+= #=!# df k|:t't ul/Psf] 5 .
@=%=* ;Defljt bfloTjsf] nflu Joj:yf
;Defljt bfloTjx?df ljutsf 36gfqmdaf6 pTkGg x'g ;Sg] To:tf bfloTjx? h;sf] cl:tTj tyf kl/0ffd eljiosf Ps
jf PseGbf a9L tyf a}+ssf] lgoGq0f eGbf aflx/ /xg] clglZrt 36gf qmdx?n] lgSof}{n ug]{ tyf ljutsf 36gf qmdaf6
pTkGg ePsf t/ b]xfosf sf/0fn] ubf{ xfn n]vf°g gul/Psf bfloTjx? kb{5g\ .
 bfloTj lg;u{ ug{sf nflu cfly{s nfe x'g] >f]t aflxl/g] ;Defjgf g/x]sf], cyjf
 bfloTj dfkg ug{ ;lsg] kof{Kt ljZj;gLo cfwf/ gePsf] .
o; ;DaGwL yk hfgsf/L a'“bf g+ %=^ df k|:t't ul/Psf] 5 .
k|lttkq, a}+s hdfgt tyf km/jf8{ PS;r]Gh sG6«fS6 bfloTjx? jfktsf] /sd g]kfn /fi6« a}+ssf] lgb]{lzsf cg';f/ ;Defljt
bfloTj cGtu{t b]vfO{G5 .
@=^ n]vf gLltdf kl/jt{g
;d"xn] n]vf gLltx? kl/jt{g u/]sf] 5}g .
@=& hf/L eO{ afWosf/L gePsf ljQLo k|ltj]bg dfgx?
g]kfn n]vfdfg af]8{n] ;]K6]Da/ @)!# kZrft\ g]kfn k|ltj]bg dfgsf] gof“ ;+:s/0f hf/L u/]sf] 5}g . ;g\ @)!@ kZrft
cGt/f{li6«o ljQLo k|ltj]bg dfgx?df ljleGg ;+zf]wgx? NofO{Psf]df pQm ;+zf]wgx? NFRS sf] ?kdf hf/L eO{ afWosf/L
gePsf] x'“bf a}+sn] tL ;+zf]wgx? cª\lusf/ u/]sf] 5}g .
@=* ;+:yfsf] lg/Gt/tf÷cljl5Ggtfdf cfwfl/t n]vf gLlt (Going Concern)
a}+ssf] Joj:yfkgn] ;+:yfsf] lg/Gt/ ;~rfng x'g ;Sg] Ifdtfsf] d"Nof°g ubf{ ;+:yf cljl5Gg ?kdf ;~rfng x'g ;Sg]
kfPsf] 5. ;fy}, Joj:yfkgn] a}+ssf] cljl5Gg ?kdf ;~rfng x'g ;Sg] Ifdtfdf x|f; k'¥ofpg] vfnsf] s'g} 36gf jf cj:yf
kfPsf] 5}g . t;y{ ljQLo ljj/0f ;+:yfsf] lg/Gt/tf / clj5Ggtfdf cfwfl/t /x]/ tof/ ul/Psf] 5 .
@=( t'ngfTds hfgsf/L
n]vf gLltx? ;a} cjlwdf ;dfg ?kn] cjnDag ul/Psf]] 5. ut cfly{s jif{sf ljQLo /sdx?nfO{ cfjZostf cg';f/
k'g/juL{s/0f ul/Psf 5g\ .
@=!) ljQLo ljj/0fsf] ldlt kZrftsf 36gfx?
cfly{s jif{sf] cGTo b]lv jflif{s ljQLo ljj/0f -ldlt cfiff9 #!, @)&& sf] ljQLo cj:yf bzf{pg] ljQLo ljj/0fx?_ k|sfzg jf
hf/L ug{ :jLs[t gx'Gh]nsf] ;dodfjlwdf ;f] ljj/0fn] k]z u/]sf] ljQLo cj:yf ;DaGwL yk hfgsf/L lbg] jf pNn]Vo c;/
kfg{] s'g} klg cg's'n jf k|lts'n 36gfx?nfO{ ljQLo l:yltsf] ljj/0fsf] ldlt kZrftsf 36gfx? eGg] ul/G5 . o; ;DaGwL
yk hfgsf/L NAS 10 – ‘Events after Reporting Date' egL a'“bf g+= %=* df k|:t't ul/Psf] 5 .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
#= k|d'v n]vf gLltx?
a}+sn] k|:t't ljQLo ljj/0f tof/ ubf{ cjnDag u/]sf k|d'v n]vf gLltx? lgDg adf]lhd /x]sf 5g\ –
a'Fbf g+= n]vf gLlt zLif{{s yk JofVofsf] a'Fbf g+=
# k|d'v n]vf gLltx?
#=! dfkgsf] cfwf/
#=@ ljQLo ljj/0f PsLs[t ug]{ cfwf/
#=# gub tyf gub ;/x $=!
#=$ ljQLo ;DklQ tyf ljQLo bfloTj %=#
#=% Jofkfl/s ;DklQ $=%
#=^ l:y/ ;DklQ tyf sfof{no pks/0f $=!#
#=& ;fv tyf cef}lts ;DklQ $=!$
#=* nufgL pB]Zosf l:y/ ;DklQ (Investment Properties) $=!@
#=( cfos/ $=$!
#=!) Provisions $=@@
#=!! cfosf] n]vf°g $=@(, $=#!, $=##, $=#$, $=#(
#=!@ Aofh vr{ $=#)
#=!# sd{rf/L ;]jf ;'ljwf $=@#=! – $=@#=&
#=!$ k6\6f $=@*=$
#=!% ljb]zL d'b|f sf/f]af/
#=!^ z]o/ k"“hL tyf hu]8f
#=!& k|lt z]o/ cfDbfgL $=@^, $=@&
#=!* If]qut OsfO{sf] ljj/0f (Segment Reporting) %=$
#=!( u}/ ljQLo ;DklQsf] gf]S;fgL Joj:yf
#=@) gub k|jfx ljj/0f
#=@) gub k|jfx ljj/0f
#=! dfkgsf] cfwf/
k|:t't ljQLo ljj/0f tn plNnlvt cj:yfdf afx]s Historical Cost Convention sf cfwf/df tof/ ul/Psf] 5M
 cGo Jofkfl/s nufgL (Mutual Fund) tyf Investment Securities (Equity Instrument) df u/]sf] nufgLnfO{ NFRS 9
adf]lhd ahf/ d"Nodf dfkg ul/Psf] 5 .
 nufgL p2]Zosf l:y/ ;DklQ -u}/ a}+ls· ;DklQ ;d]t_ nfO{ NAS 40 adf]lhd ahf/ d"Nodf dfkg ul/Psf] 5.
 sd{rf/Lsf] nflu Joj:yf ul/Psf] kl/eflift nfe bfloTj (Defined Benefit Obligation) tyf Long Service Leave nfO{
NAS 19 adf]lhd ahf/ d"Nosf cfwf/df dfkg ul/Psf] 5 .

#=@ ljQLo ljj/0f PsLs[t ug]{ cfwf/

 ;d"xsf] PsLs[t ljQLo ljj/0f NFRS 10 cg';f/ tof/ ul/Psf] 5 . PsLs[t ljQLo ljj/0f a}+s tyf ;xfos
sDkgLsf] 5'6[f5'6} ljQLo ljj/0fdf pNn]v ul/Psf k|To]s d"n zLif{s cGtu{tsf ;dfg k|s[ltsf ;DklQ, bfloTj, h]yf,
cfDbfgL tyf vr{x? hf]8L ;+of]hg ul/Psf] 5 . ;fy}, a}+s / ;xfos sDkgLaLr ePsf cGt/–sDkgL sf/f]af/af6
l;lh{t ;a} ;DklQ tyf bfloTj / cfDbfgL tyf vr{nfO{ k"0f{ ?kdf x6fO{Psf] 5 .

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
#=@=! Joj;fo k|flKt / ;fv (Business Combination and Goodwill)
Joj;fo k|flKt / ;fvsf] n]vf°g NFRS 3 adf]lhd ‘Acquisition Method' cg';f/ ul/Psf] 5.
pQm Acquisition Method cGtu{tM
 lgoGq0f k|fKt ug]{sf] klxrfg x'g' k5{
 lgoGq0f k|flKtsf] ldlt to ePsf] x'g' k5{
 ;DklQ, bfloTj tyf Non - Controlling Interest sf] dfkg x'g' k5{
 lgoGq0f k|fKt ubf{ sf Goodwill -;fv_ jf Bargain Purchase af6 x'g] nfesf]] dfkg x'g' k5{
Acquisition Method cg';f/sf] n]vf°gdf Goodwill sf] /sd Negative cfPdf ;f] /sdnfO{ NFRS 3 adf]lhd Jofkf/ k|flKt
ubf{sf] nfesf] ?kdf gfkmf gf]S;fg vftfdf cfDbfgL hgfpg] ul/G5 . NFRS 3 sf] pQm k|fjwfgx? a}+sn] klxnf] k6s NFRS
adf]lhdsf] ljQLo ljj/0f agfPsf] ldlt kZrftsf Joj;fo k|flKt ubf{ dfq nfu' x'g] x'“bf, a}+sn] k|:t't ljQLo ljj/0fx? agfpg'
eGbf klxn] ul/Psf s'g} klg Joj;fo k|flKtsf sf/f]af/x?df ePsf s'g} klg ;fv jf k|flKt ubf{sf] nfenfO{ dfkg tyf
n]vf°g u/]sf] 5}g .
#=@=@ lgoGq0f gx'g] :jfy{ (Non-Controlling Interest)
lgoGq0f gx'g] :jfy{ eGgfn] s'g} klGf ;xfos sDkgL ;d"xsf] eGbf aflx/sf] kIfn] k|ToIf jf ck|ToIf ?kdf wf/0f u/]sf]
lx:;f -bfdfzfxL h]yf / gfkmf gf]S;fg lx:;f_ hgfp“5. sDkgLaf6 lgolGqt z]o/ :jfldTjdf ePsf] kl/jt{gnfO{ h]yf leqsf]
sf/f]af/sf] ?kdf b'j} kIf -;d"x / lgoGq0f gx'g] :jfy{_ sf] ;dfof]hg u/L n]vf°g ug]{ ul/Psf] 5 .
#=@=# ;xfos sDkgLdf ePsf] nufgL
a}+ssf] ;xfos sDkgLsf] ?kdf glan OGe]i6d]G6 a}+ls· lnld6]8 /x]sf] 5 . ;f] sDkgLdf a}+ssf] ldlt h'nfO{ !^, @)!( df
%@∞ sf] z]o/ :jfldTj /x]sf] tyf ;f] df cfly{s jif{ @)&^÷&& df s'g} kl/jt{g ePsf] 5}g .
k|:t't ul/Psf] PsLs[t ljQLo ljj/0fdf ;xfos sDkgLsf] ljQLo ljj/0fnfO{ PsLs[t ul/Psf] 5 . o;/L PsLs[t ljQLo
ljj/0fx? tof/ ubf{ a}+s / ;xfos sDkgL aLr Ps cfk;df ePsf cGt/ sDkgL sf/f]af/x?nfO{ ;dfof]hg ul/Psf] 5 .
#=@=$ P;f]l;P6 sDkgLdf ePsf] nufgL
a}+ssf] P;f]l;P6 sDkgLsf] ?kdf gf8]k n3'ljQ ljQLo ;+:yf lnld6]8 /x]sf] 5 . ;f] sDkgLdf a}+ssf] ldlt cfiff9 #!, @)&^
df @%∞ sf] z]o/ :jfldTj /x]sf] tyf ;f] df cfly{s jif{ @)&^÷&& df s'g} kl/jt{g ePsf] 5}g .
;xfos sDkgLdf h:tf] P;f]l;P6 sDkgLdf d'Vo sDkgLsf] lgoGq0f g/x] klg ‘Significant Influence' /x]sf] x'G5 .
‘Significant Influence' sfod /x]sf] k'i6\ofO{ x'g] s]xL cfwf/x? lgDg k|sf/ /x]sf 5g\M

 d'Vo sDkgLn] P;f]l;P6 sDkgLsf] ;~rfns ;ldltdf k|ltlglwTj ug'{,

 P;f]l;P6 sDkgLsf] gLlt lgdf{0fsf] k|lqmof / nfef+z to ug]{ k|lqmofdf d'Vo sDkgL ;fd]n x'g',
 d'Vo sDkgLn] P;f]l;P6 sDkgLdf Joj:yfkg txsf sd{rf/Lx?sf] x]/km]/ ug{ ;Sg] clwsf/ /fVg'
cGoyf k|dfl0ft gePsf] cj:yfdf l;4fGttM s'g} sDkgLdf k|ToIf jf ck|ToIf ?kdf @)∞ jf a9Lsf] z]o/ :jfldTj x'“bf ;f]
sDkgL pQm z]o/ :jfldTj wf/0f ug]{ sDkgLsf] P;f]l;P6 sDkgLsf] ?kdf dflgG5 .
P;f]l;P6 sDkgLdf ul/Psf] nufgLnfO{ ‘NAS 28 – P;f]l;P6 tyf ;+o'Qm pBd Joint Venture' df ul/Psf] k|fjwfg cg';f/
Equity Method adf]lhd pQm z]o/ :jfldTj k|flKtsf] a]nf ul/Psf] e'QmfgLdf pQm k|flKt kZrft\sf] P;f]l;P6 sDkgLsf] v'b
;DklQdf ePsf] kl/jt{gnfO{ ;dfof]hg u/L dfkg tyf n]vf°g ul/Psf] 5 . pQm n]vf°g ul/Psf] nufgLsf] d"No jflif{s
?kdf gf]S;fgL Joj:yfsf] nflu k/LIf0f ul/G5 / olb pQm nufgLsf] lstfaL d"No ;f] nufgLaf6 p7\g ;Sg] /sd eGbf a9L
ePdf ;f] a9L eP hltsf] /sdnfO{ gf]S;fgL Joj:yf u/L gfkmf gf]S;fg vftfdf vr{ n]Vg] ul/Psf] 5 .
#=# gub tyf gub ;/x
gub tyf gub ;dfg egL gub df}Hbft, a}+s tyf ljQLo ;+:yfdf /x]sf] a}+s df}Hbft, dfu tyf cNk ;"rgfdf k|fKt x'g] /sd,
hf]lvd /lxt jf guGo hf]lvd /x]sf] # dlxgf leq gubdf k|fKt ug{ ;lsg] t/n ljQLo ;DklQnfO{ hgfO{Psf] 5 . gub tyf
gubdf k|fKt x'g] df}HbftnfO{ ‘Amortized Cost' df juL{s/0f u/L ljQLo cj:yfsf] ljj/0fdf 5'6\6} b]vfO{Psf] 5 .
#=$ ljQLo ;DklQ tyf bfloTj
s'g} s/f/ tyf ;D´f}tf cGtu{t eljiodf gub cfk|jfx x'g] u/L ul/Psf] nufgL tyf c? ;+:yfsf] Equity z]o/df ul/Psf]
nufgLaf6 l;lh{t ;DklQnfO{ ljQLo ;DklQ elgG5 . ljQLo ;DklQ ;fdfGotof cGo ;DklQ eGbf a9L t/n x'g] ub{5 . ljQLo

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
;DklQdf gub tyf ;f]xL k|s[ltsf] gub df}Hbft, a}+s Aofn]G;, dfu tyf cNk ;"rgfdf k|fKt x'g] /sd, C0fkq tyf Equity
z]o/df ul/Psf] nufgL, Derivative pks/0fdf ul/Psf] nufgL, shf{ nufgL cflb kb{5g\ .
s'g} s/f/ tyf ;D´f}tf cGtu{t eljiodf gub e'QmfgL u/L jf cGo s'g} ljQLo ;DklQ x:tfGt/0f u/L lg;u{ x'g] bfloTjnfO{
ljQLo bfloTj elgG5 . ljQLo bfloTjdf a}+s tyf ljQLo ;+:yfnfO{ a'´fpg' kg]{ /sd, Derivative bfloTj, lgIf]k, ;fk6L, hf/L
ul/Psf C0fkq cflb kb{5g\.
#=$=! ljQLo ;DklQsf] klxrfgsf] ldlt
s'g} s/f/ jf ;Demf}tf cGtu{t l;lh{t ljQLo ;DklQ jf bfloTjsf] klxrfg ;f] s/f/ jf ;Demf}tf ePs} ldltdf ul/G5 .
lgoldt ?kdf vl/b laqmL eO{ /xg] ljQLo ;DklQsf] klxrfg pQm vl/b laqmL ePsf] ldltdf ul/Psf] 5 . o; ;Gbe{df a}+sn]
a'+bf g @=@=! -w_ df pNn]lvt a}slNks Joj:yf (Carve Outs) cjnDag u/]sf] 5.
#=$=@ ljQLo pks/0fsf] ;'?jftL klxrfg tyf dfkg
;a} ljQLo ;DklQ tyf ljQLo bfloTjx? l;h{gf x'“bfs} ;dodf pQm ;DklQ tyf bfloTjsf] ahf/ d"NonfO{ ;f] pks/0f hf/L ubf{
jf k|fKt ubf{ nfu]sf] vr{n] ;dfof]hg u/L cfPsf] d"Nodf dfkg ul/Psf] 5 .
#=$=# ljQLo ;DklQsf] juL{s/0f tyf tt\kZrft\sf] dfkg
ljQLo ;DklQ tyf bfloTjsf] klxrfg eO{;s] kZrft\ ;f] sf] dfkg pQm ljQLo pks/0fsf] juL{s/0fn] lgSof{]n ug]{ ub{5 .
;'?jftdf klxrfg ubf{ ljQLo ;DklQnfO{ lgDg b'O{ ju{df juL{s/0f ul/Psf] 5M
 Amortized Cost df dfkg ul/Psf ljQLo ;DklQ
 ahf/ d"Nodf (Fair Value) dfkg ul/Psf ljQLo ;DklQ
pQm juL{s/0f tyf tt\kZrft\sf] dfkg lgDg b'O{ dfkb08x?sf] cfwf/df ul/G5M
 ljQLo ;DklQnfO{ Joj:yfkg ug{ ckgfO{Psf] Jofj;flos df]8]n (Business Model)
 ljQLo ;DklQaf6 k|fKt x'g] gub k|jfxsf] k|s[lt
klxrfg ul/Psf ljQLo ;DklQx?sf] juL{s/0fsf] af/] lj:t[t ?kdf a'“bf g+= %=# df pNn]v ul/Psf] 5 .
#=$=#=! Amortized Cost df dfkg ul/Psf ljQLo ;DklQ
lgDg lnlvt b'j} dfkb08x? k'/f x'“bfsf] cj:yfdf ljQLo ;DklQnfO{{ ‘Amortized Cost' df juL{s/0f u/L dfkg ul/G5M
!= Business Model k/LIf0fM–
s'g} ljQLo ;DklQ k|flKt ubf{ ;f] nfO{ k'/} s/f/ cjlw ;Dd} lg;u{ gu/L wf/0f u/L s/f/ cg';f/ gub k|jfx ;ª\sng
ug]{ p2]Zo ePsf]
@= gub k|jfxsf] k|s[lt / ljz]iftfsf] k/LIf0f
;Demf}tf ul/Psf] zt{ gfdfdf pNn]v u/] adf]lhd tf]lsPsf] ldltdf af“sL /x]sf] ;f“jf tyf To;df kfs]sf] Aofhsf]
e'QmfgLsf] nflu dfq gub k|jfx x'g] .
o; k/LIf0fsf] nflu Aofh eGgfn] tf]lsPsf] cjlwsf] jSof}tf ;f“jfdf lglxt Credit Risk / ;f] sf] Time Value of Money
sf] nflu e'QmfgL x'g] AofhnfO{ dfq a'lemG5 . Fair Value Through Profit or Loss (FVTPL) df juL{s/0f ul/Psf afx]s,
pk/f]Qm b'j} dfkb08 k'/f ug]{ ;a} C0fkq pks/0fx?nfO{ (Debt Instrument) Amortized Cost df juL{s/0f u/L dfkg
ul/Psf] 5 .
Amortized Cost df dfkg eO{ Hedging sf] nflu k|of]u gePsf ljQLo ;DklQ lg;u{ x“'bf jf lIf0f x'“bf jf ahf/ d"Nodf
k'g/juL{s[t x'“bf x'g] kmfO{bf jf 3f6fnfO{ gfkmf gf]S;fg vftfdf b]vfpg] ul/Psf] 5 .
#=$=#=@ ahf/ d"Nodf (Fair value) dfkg ul/Psf ljQLo ;DklQ
Amortized Cost df dfkg ul/Psf afx]ssf ljQLo ;DklQx? ahf/ d"Nodf juL{s/0f tyf dfkg ul/G5g\ . ahf/ d"No
leq lgDg b'O{ pkju{ /x]sf 5g\M
!= gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf ljQLo ;DklQ (Fair Value through Profit or Loss),
@= cGo lj:t[t cfodf ahf/ d"No ;dfof]hg x'g] k|s[ltsf ljQLo ;DklQ (Fair Value through Other Comprehensive
Income)

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf ljQLo ;DklQx?nfO{ pQm ;DklQ k|flKt ubf{sf] ;dodf g}
5f]6f] ;dodf vl/b laqmL u/L gfkmf ub}{ hfg] eGg] p2]Zon] k|flKt ul/Psf] x'G5 . t;y{, gfkmf gf]S;fg vftfdf ahf/ d"No
;dfof]hg x'g] k|s[ltsf ljQLo ;DklQx?sf] cfjlws d"Nof°g ul/G5 tyf o;/L d"Nof°g ubf{ x'g] kmfO{bf jf 3f6fnfO{ gfkmf
gf]S;fg vftfdf b]vfO{G5 .
#=$=#=# cGo lj:t[t cfodf ahf/ d"No ;dfof]hg x'g] k|s[ltsf] Equity z]o/df nufgL eO{ l;hL{t ljQLo ;DklQ (FVTOCI)
5f]6f] ;dodf vl/b laqmL u/L kmfO{bf cfh{g ug]{ p2]Zo /fvL nufgL ul/Psf] afx]s Equity z]o/df ul/Psf nufgLnfO{ cGo
lj:t[t cfodf ahf/ d"No ;dfof]hg x'g] k|s[ltsf ljQLo ;DklQdf juL{s/0f / dfkg ul/Psf] 5 . of] ju{df juL{s/0f ubf{
;f] lg0f{o ckl/jt{lgo x'g] u5{ . of] ju{df juL{s[t Equity z]o/df nufgL ePsf] ljQLo ;DklQaf6 cfh{g x'g] nfef+z cfDbfgL
;f] kfs]sf] jif{ gfkmf gf]S;fg vftfdf b]vfpg] ul/G5 .
o:tf ljQLo ;DklQsf] cfjlws k'g/d"Nof°g ubf{ ahf/ d"Nodf ePsf] kl/jt{gn] x'g] kmfO{bf jf 3f6fnfO{ cGo lj:t[t cfodf
b]vfO{ h]yf (Equity) df ePsf] kl/jt{g ;DaGwLsf] ljj/0fdf k|:t't ug]{ ul/Psf] x'G5 . pQm ljQLo ;DklQ lg;u{ ubf{ x'g]
;l~rt gfkmfnfO{ Equity df ePsf] kl/jt{g ;DaGwLsf] ljj/0faf6 ;f]em} ;l~rt d'gfkmfdf /sdfGt/ ul/G5, tyflk ;l~rt
gfkmf dWo] ljl`m ÷ lg;u{ ul/Psf] cf= j= ;“u ;DalGwt gfkmfnfO{ pQm cf= j sf] gfkmf gf]S;fg vftfdf k|:t't ug]{ ul/Psf] 5.
cGo lj:t[t cfodf ahf/ d"No ;dfof]hg x'g] k|s[ltsf] Equity z]o/df nufgL eO{ l;hL{t ljQLo ;DklQsf] yk ljj/0f a'“bf
%=!=!)=@ df k|:t't ul/Psf] 5 .
#=$=$ ljQLo bfloTjsf] juL{s/0f tyf dfkg
NFRS 9 – ljQLo pks/0f (Financial Instruments) cg';f/ ljQLo bfloTjnfO{ ;f] sf] juL{s/0fsf cfwf/df dfkg ug]{
ul/G5 . ljQLo bfloTjx?nfO{ lgDg b'O{ ju{df juL{s/0f ul/Psf] 5M
 gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf ljQLo bfloTj (Fair Value through Profit or Loss)
 Amortized Cost df juL{s[t ljQLo bfloTj
o; ;DaGwLsf] yk ljj/0f a'“bf g+= %=# df k|:t't ul/Psf] 5 .
#=$=$=! gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf ljQLo bfloTj (FVTPL)
gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf ljQLo bfloTjx?nfO{ pQm bfloTj l;h{gf x'“bf 5f]6f] ;dodf v/Lb
laqmL u/L gfkmf ub}{ hfg] eGg] p2]Zon] l;lh{t ePsf] x'G5 . t;y{, gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf
ljQLo bfloTjx?sf] cfjlws d"Nof°g ul/G5 tyf o;/L d"Nof°g ubf{ x'g] kmfO{bf jf 3f6fnfO{ gfkmf gf]S;fg vftfdf
b]vfO{G5 . k|:t't ljQLo k|ltj]bgdf gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf s'g} klg ljQLo bfloTj /x]sf]
5}g .
#=$=$=@ Amortized Cost df dfkg ul/Psf ljQLo bfloTj
gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf ljQLo bfloTj afx]s cGo ;a} ljQLo bfloTjnfO{ Amortized Cost
df juL{s[t ul/Psf] 5 . o:tf Amortized Cost df juL{s[t ljQLo bfloTjnfO{ bfloTj l;h{gf x'“bf nfu]sf] vr{ jf nfutnfO{
;dfof]hg u/L lgsflnPsf] ;dfof]lht Aofhb/sf cfwf/df dfkg tyf n]vf°g ul/G5 . ;f] ljQLo bfloTjsf] kl/zf]wg vr{
tyf bfloTj lg;u{ x'“bfsf] ;dosf] kmfO{bf jf 3f6fnfO{ gfkmf gf]S;fg vftfdf n]vf°g ul/G5 .
#=$=% ljQLo ;DklQ tyf bfloTjsf] k'g/juL{s/0f
ljQLo ;DklQ tyf bfloTjsf] k'g/juL{s/0f Joj:yfkgsf] 5gf}6df pks/0f cg';f/ km/s x'g ;S5 . ljQLo ;DklQsf]
k'g/juL{s/0f ;f] ;DklQ k|fKt ubf{sf] ;dodf Joj:yfkgn] 5gf}6 u/]sf] Jofj;flos Model df kl/jt{g ePsf] cj:yfdf
dfq ug{ ;lsG5 . NFRS 9 n] cGo lj:t[t gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] k|s[ltsf] Equity z]o/df
nufgL eO{ l;lh{t ;DklQnfO{ k'g/juL{s/0f ug{ aGb]h nufPsf] 5 .
Joj:yfkgsf] cjwf/0ffdf s'g} ljQLo ;DklQ jf bfloTjsf] k'g/juL{s/0f ug'{ h?/L b]lvPdf o:tf] k'g/juL{s/0faf6
n]vfdf x'g] k|efj tyf ;dfof]hgx? ;f] k'g/juL{s/0fsf] ldltdf tyf ;f] ldlt kZrft\ dfq nfu' x'G5 . ;f] ldlt cl3sf s'g}
klg ljQLo ljj/0fnfO{ k'g/n]vg ul/“b}g.
s'g} ljQLo ;DklQ gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g} k|s[ltsf ljQLo ;DklQ ju{df k'g/juL{s/0f ul/“bf ;f]
ubf{sf] ldltsf] ahf/ d"Nodf dfkg / n]vf°g ul/G5 . o;/L dfkg ubf{ pQm ljQLo ;DklQsf] k'g/juL{s/0f x'g' cl3sf]
lstfaL d"No / k'g/juL{s/0f ubf{sf] ahf/ d"Nodf x'g] km/snfO{ gfkmf gf]S;fg vftfdf ;dfof]hg ul/G5 .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
#=$=^ ljQLo ;DklQ tyf bfloTjsf] lg;u{
#=$=^=! ljQLo ;DklQsf] lg;u{
lgDg plNnlvt s'g} klg cj:yfdf a}+ssf] ljQLo ;DklQ k"0f{ jf cf+lzs ?kdf lg;u{ ePsf] l:ylt x'g cfp“5M
 ;D´f}tf cg';f/sf] gub k|jfxdf ePsf] clwsf/ ;dfKt x'“bf
 ;D´f}tf cg';f/sf] gub k|jfxdf ePsf] clwsf/ x:tfGt/0f ul/Pdf ;f] ;“u hf]l8Psf] ;Dk"0f{ hf]lvd tyf k|ltkmn
klg x:tfGt/0f x'“bf
o;/L lg;u{ ePsf] ljQLo ;DklQ lg;u{ x“'bf /x]sf] lstfaL d"No / ;f] lg;u{af6 k|fKt d"No tyf ;f] ;“u ;DalGwt cGo
lj:t[t gfkmf gf]S;fg vftfdf /x]sf] ;l~rt kmfO{bf jf 3f6fsf] of]udf km/s ePdf ;f] km/s /sdnfO{ gfkmf gf]S;fg vftfdf
n]vf°g ul/G5 .
#=$=^=@ ljQLo bfloTjsf] lg;u{
s'g} ljQLo bfloTj;“u hf]l8Psf] bfloTjx? ;dfKt ePsf] cj:yfdf ;f] bfloTj lg;u{ ePsf] dflgG5 . o;/L lg;u{ x'“bf pŒfm
ljQLo bfloTjsf] lstfaL d"No / lg;u{ x'“bf lt/]sf] d"Nodf x'g] km/snfO{ gfkmf gf]S;fg vftfdf n]vf°g ul/G5 .
#=$=& ljQLo ;DklQ tyf bfloTjsf] ahf/ d"No (Fair value)
v'nf ahf/df vl/b laqmLsf nflu ;xefuL x'g]x?sf] aLr lg:kIf tj/n] x'g] sf/f]af/df s'g} ;DklQ vl/b laqmL x'“bf k|fKt
x'g] d"No jf bfloTj x:tfGt/0f ubf{ e'QmfgL ul/g] d"No g} ahf/ d"No xf] .
o:tf] ahf/ d"No ;f] ;DklQsf] laqmL jf bfloTjsf] x:tfGt/0fsf] sf/f]af/ lgDg dWo] s'g} Ps ahf/df ePsf] x'G5 eGg]
;}wflGts cg'dfgsf] cfwf/df to ul/G5M
 ;f] ;DklQ jf bfloTjsf] vl/b laqmLsf] sf/f]af/ x'g] d'Vo ahf/
 pk/f]Qm d'Vo ahf/ gx'“bf ;f] kl5sf] a9L k|fyldstfdf /x]sf] ahf/
u}/ ljQLo ;DklQ h:t} hdLg, ejg cflbsf] ahf/ d"No :jtGq Jofj;flos d"Nof°gstf{x?af6 d"Nof°g u/L lgsflnPsf]
5 . ;+nUg ljQLo k|ltj]bgdf ePsf ;DklQ tyf bfloTjsf] ahf/ d"Nosf] lgSof]{n ug{ ckgfO{Psf] k4ltsf] af/] yk
hfgsf/L a'“bf g+= %=!=!)=! df k|:t't ul/Psf] 5 .
#=$=* ljQLo ;DklQdf x'g] gf]S;fgL
a}+sn] ljQLo ljj/0f agfp“bf s'g} klg ljQLo ;DklQdf gf]S;fg eP gePsf] af/] k|df0f ;lxt cfª\sng ug]{ u/]sf] x'G5 .
pŒfm k|df0fn] To:tf] ;DklQaf6 eljiodf k|fKt x'g] gub k|jfxnfO{ gsf/fTds c;/ u/]sf] bzf{Pdf ;f] ljQLo ;DklQ gf]S;fg
ePsf] 7x/ u/L To;df gf]S;fgL Joj:yf ug]{ ul/Psf] x'G5 .
o:tf] gf]S;fgL /x]sf] 5 eGg] cj:yfsf] cf°ng s'g} Ps k|df0faf6 dfq geO{ k|df0fx?sf] ;fd'lxs cfª\sngaf6 klg
ug'{kg{] x'G5 . o:tf] gf]S;fgL Joj:yf phfu/ ug{] s]xL k|df0fx? o; k|sf/ /x]sf 5g\M
 v/fa ljQLo cj:yf
 ;D´f}tfsf ;t{x?sf] pNnª\3g u/]sf] h:t} Aofh tyf ;f“jf e'QmfgLdf clgoldttf
 C0fL 6f6 klN6g ;Sg] ;Defjgf /x]sf]
 ljQLo ;DklQaf6 ;'?jftdf eljiodf k|fKt x'g ;Sg] egL cfª\sng ul/Psf] gub k|jfx eGbf xfn ul/Psf]
cfª\sng sd ePdf
#=$=*=! gf]S;fgL Joj:yf÷ gf]S;fgL Joj:yf lkmtf{ tyf ckn]vg
ljQLo ;DklQsf] gf]S;fgL Joj:yf dfkg ubf{sf], lstfaL d"No tyf ;f] ;DklQaf6 eljiodf k|fKt x'g ;Sg] elg cfª\sng
ul/Psf] gub k|jfxnfO{ pQm ;DklQsf] klxnf] k6s klxrfg / n]vf°g ubf{ k|of]u ul/Psf] ;dfof]lht Aofhb/n] Discounting
ubf{ x'g cfpg] /sd aLrsf] km/snfO{ hgfO{G5 . o:tf] gf]S;fgL Joj:yfnfO{ gfkmf gf]S;fg vftfdf vr{ hgfOG5 / ljQLo
;DklQsf] lstfaL d"Noaf6 pŒfm gf]S;fgL a/fa/sf] /sdnfO{ 36fP/ k|:t't ul/G5 .
gf]S;fgL Joj:yf ug{ kg]{ egL cfª\sng ug]{ k|df0fx?n] bzf{Psf] cj:yfdf ;'wf/ x'“bf ;f] ;DklQdf klxn] ul/Psf] gf]S;fgL
Joj:yfnfO{ lkmtf{ u/L gfkmf gf]S;fg vftfdf cfDbfgL hgfO{G5 tyf o;/L klxn] ul/Psf] gf]]S;fgL Joj:yfaf6 lkmtf{ ubf{ ;f]
;DklQsf] lstfaL d"NonfO{{ lkmtf{ eP a/fa/sf] /sdn] a9fP/ b]vfOG5 .

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
#=$=*=@ Psn shf{sf] gf]S;fgL Joj:yf (Individually Significant Loan)
Psn ?kdf dxTjk"0f{{ shf{sf] gf]S;fgL Joj:yf ug{ lgDg cfwf/x?nfO{ dWogh/ ul/Psf] x'G5M
 ;f] Psn u|fxs ;d"xdf k|jflxt ;Dk"0f{{ shf{ /sd
 u|fxssf] Jofkf/sf] ;DefJotf tyf shf{ e'QmfgL ug{ ;Sg] Ifdtf
 e'QmfgL tyf c;'nLsf] cg'dflgt /sd / e'QmfgL ldlt
 lwtf]af6 p7\g ;Sg] cg'dflgt /sd
#=$=*=# ;fd'lxs shf{ gf]S;fgL Joj:yf (Collective Impairment on Loans)
p:t} k|s[ltsf shf{x?nfO{ ;d"xdf juL{s/0f ul/G5 . ;fd'lxs shf{ gf]S;fgL Joj:yfsf] cfª\sng Statistical k4ltsf]
dfWodaf6 ul/G5 . o:tf] ;fd'lxs shf{df lautdf ePsf] gf]S;fgL b/nfO{ ‘Net Flow Rate' ljlwaf6 lgwf{/0f ul/G5 . o;
ljlw cg';f/ ljutdf k|jflxt shf{x?nfO{ ;d"x cg';f/ efsf gf3]sf] cfwf/df ljleGg cjlwdf juL{s/0f u/L ;f] ;d"xsf]]
‘Default' sf] ;DefJotf cg'dfg ul/G5. pŒfm ;DefJotfnfO{ cfjlws ?kdf k"g/fjnf]sg ug{] ul/G5 .

#=$=*=$ k'g/;+/rgf / k'g/tflnsLs/0f ePsf shf{sf] gf]S;fgL Joj:yf

a}+sn] ;Dej eP;Dd shf{sf] lwtf] clwu|x0f ug{' eGbf ;DefJotfsf] cfª\sng u/L To:tf shf{nfO{ k'g/tflnsLs/0f
cyjf k'g/;+/rgf ul/Psf] x'G5 . o;/L k'g/tflnsLs/0f jf k'g/;+/rgfsf] nflu a}+s tyf C0fL b'j} kIf ;xdt eP kZrft\
;f] shf{df ug'{ kg{] shf{ gf]S;fgL Joj:yf ;f] shf{sf] ;'?jftsf] ;dfof]lht Aofh b/s} cfwf/df ul/G5 . o;/L shf{
gf]S;fgL Joj:yf u/] kZrft ;f] shf{nfO{ efvf gf3]sf] shf{sf] ?kdf u0fgf ul/“b}g . o:tf shf{nfO{ Psn ?kdf dxŒjk"0f{
/fVg] jf ;fd'lxs[t shf{df juL{s/0f u/L shf{ gf]S;fgL Joj:yfsf] cfª\sng ug{] ul/G5 .
#=$=*=% NAS 39 ljQLo pks/0f -shf{ gf]S;fgL Joj:yf ;DaGwL_
k|:t't ljQLo ljj/0f tof/ ubf{ a'“bf @=@=! -u_ df k|:t't ul/Psf] clgjfo{ j}sNkLs Joj:yfsf] pkof]u ul/Psf] 5 .
tbcg'?k, a}+sn] shf{ nufgLdf ?= #,)@,&#,#!,$^^ shf{ gf]S;fgL Joj:yf u/]sf] 5 h'g NAS 39 sf] Para 63 cg';f/ ?=
(),%#,*@,!%! dfq x'g cfp“5 . b'j} Joj:yf cg';f/sf] gf]S;fgL Joj:yfsf] ljj/0f o; k|sf/ 5.
?=
shf{ gf]S;fgL Joj:yf #! cfiff9 @)&^ #! cfiff9 @)&&
PsLs[t lgb]{zgsf] lgb]{zg g+= @)&% adf]lhd 2,19,48,68,230 3,02,73,31,466

NAS 39 sf] cg';'rL 63 adf]lhd 71,88,93,091 90,53,82,151

b'j} dWo] a9L x'g] /sd 2,19,48,68,230 3,02,73,31,466

#=$=( ;x'lnot Aofhdf sd{rf/LnfO{ k|jflxt shf{

a}+sn] cfkm\gf sd{rf/Lx?nfO{ sd{rf/L ;]jf ljlgodfjnLsf] k|fjwfg leq /xL ;x'lnot Aofhb/df shf{ k|jfx ug]{ u/]sf]
5 . sd{rf/Laf6 shf{sf] e'tmfgL afkt eljiodf k|fKt x'g] gub k|jfxnfO{ ;f]xL k|s[ltsf shf{sf] ahf/df k|rlnt Aofhb/n]
Discounting u/L ;f] shf{sf] Fair Value lgwf{/0f ul/G5. shf{sf] z'?jftL lstfaL d""No tyf Fair Value sf] km/snfO{
sd{rf/L ;'ljwfsf] ?kdf / af“sL /sdnfO{ ljQLo ;DklQsf] ?kdf Amortised Cost df dfkg ug{] u/L n]vf°g ul/Psf] 5 .
sd{rf/LnfO{ k|jflxt shf{;“u ;DalGwt sd{rf/L ;'ljwfnfO{ pQm shf{sf] shf{ cjlwdf kl/zf]wg u/L vr{ n]Vg] ul/G5 . ;f]
shf{sf] Fair value ;dfof]lht Aofh b/ cg';f/ x'g] Aofh cfDbfgLsf] km/snfO{ kl/zf]wg vr{sf] ?kdf pQm clu|d e'QmfgL
ePsf] sd{rf/L ;'ljwfaf6 kl/zf]wg ub}{ n]vf°g ul/Psf] 5 .
#=$=!) Amortized Cost sf] dfkg
s'g} ljQLo ;DklQ tyf bfloTjsf] Amortized Cost sf] ?kdf ;f] sf] ;'?jftL lstfaL d"Nodf ;f“jf e'QmfgLsf] /sd, ;+lrt
kl/zf]wg vr{ tyf ;+lrt gf]S;fgL Joj:yfsf] /sd ;dfof]hg u/] kl5sf] /sdnfO{ hgfO{G5 .
s'g} klg ljQLo ;DklQaf6 eljiodf k|fKt x'g] jf ljQLo bfloTjsf] nflu eljiodf e'QmfgL x'g] /sdnfO{ Discount ubf{ x'g
cfpg] d"No ;f] ljQLo ;DklQ tyf bfloTjsf] cfhsf] lstfaL d"No a/fa/ x'G5 eg], o;/L eljiodf k|fKt x'g] jf e'QmfgL x'g]
/sdnfO{ Discount ug{ k|of]u ePsf] pQm Aofh b/nfO{ ;dfof]lht Aofhb/ elgG5 . a}+sn] ;dfof]lht Aofh b/sf cfwf/df
ljQLo ;DklQ tyf bfloTjsf] Amortized Cost dfkg ug]{ u/]sf] 5 .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
#=% Jofkfl/s ;DklQ (Trading Assets)
Jofkfl/s nufgL d'ntM 5f]6f] ;dodf vl/b laqmL u/L gfkmf sdfpg] p2]Zo /fvL ul/Psf] x'G5 . ;fwf/0ftof, g]kfn ;/sf/af6
hf/L j08, g]kfn /fi6« a}+ssf] j08, ;/sf/L ;'/If0f kq, Equity Share cflbdf ul/Psf] nufgLnfO{ Jofkfl/s nufgLsf] ?kdf
juL{s/0f ug{ ;lsG5 . Jofkfl/s nufgLsf] d"Nodf x'g] cfjlws ptf/r9fjnfO{ gfkmf gf]S;fg vftfdf n]vf°g ul/G5.
#=^ l:y/ ;DklQ tyf sfof{no pks/0f
l:y/ ;DklQ tyf sfof{no pks/0fx? Ps jif{ jf ;f] eGbf a9L wf/0f u/L u|fxsnfO{ ;]jf k|bfg ug{sf] nflu jf ;+:yfsf]
k|zf;lgs sfo{df k|of]usf] nflu jf axfndf nufpg] p2]Zo ePsf ;DklQ x'g\ . a}+sn] NAS 16 – ‘Property, Plant &
Equipment' sf] Joj:yf cg';f/ cfkm\gf l:y/ ;DklQ / sfof{no pks/0fx?sf] klxrfg, dfkg tyf n]vf°g ug]{ u/]sf] 5 .

a}+ssf] l:y/ ;DklQ tyf sfof{no pks/0fx?sf] af/]df yk hfgsf/L a'“bf g+= $=!# df k|:t't ul/Psf] 5 .
#=^=! klxrfgsf] cfwf/
a}+snfO{ l:y/ ;DklQ tyf sfof{no pks/0fsf] pkof]uaf6 eljiodf cjZoDefjL cfly{s nfe x'g] ;Defjgf /x]sf] tyf
;f] l:y/ ;DklQ tyf sfof{no pks/0fsf] nfut dfkg ug{ ;lsPsf] cj:yfdf dfq To:tf l:y/ ;DklQ tyf sfof{no
pks/0fsf] klxrfg ug]{ ul/G5 .
#=^=@ dfkgsf] cfwf/
klxrfg ePsf l:y/ ;DklQ tyf sfof{no pks/0fsf] nfutnfO{ dfkg u/L n]vf°g ul/G5 . nfut dfkg ubf{ ;f] l:y/
;DklQ tyf sfof{no pks/0f k|flKt jf lgdf{0fsf nflu ePsf k"“hLs[t ug{ ldNg] ;a} vr{nfO{ ;f] ;DklQsf] nfutsf] ?kdf
n]vf°g ul/G5 . pQm k|s[lt afx]ssf cGo vr{x?nfO{ vr{ ePs} cjlwdf k|f]befjL cfwf/df gfkmf gf]S;fg vftfdf n]vf°g
ul/G5 .
#=^=# nfut df]8n (Cost Model)
l:y/ ;DklQ tyf sfof{no pks/0fnfO{ nfut (Cost Model) df n]vf°g tyf k|:t't ug]{ a}+ssf] n]vf gLlt /x]sf] 5 . o;
Model cg';f/ l:y/ ;DklQ tyf sfof{no pks/0fnfO{ ;f]sf] P]ltxfl;s nfutaf6 ;l~rt x|f;s6\6L tyf ;l~rt Iflos/0fsf]
gf]S;fgLnfO{ 36fP/ k|:t't ug{] ul/G5 .
#=^=$ k'g/d"Nof°g df]8n (Revaluation Model)
a}+sn] cfkm\gf] s'g} klg ju{sf l:y/ ;DklQ tyf sfof{no pks/0fsf nflu k'g/d"Nof°g Model ckgfPsf] 5}g .
#=^=% lg;u{ (Derecognition)
l:y/ ;DklQ tyf sfof{no pks/0f laqmL ul/Pdf cyjf ;f] sf] k|of]uaf6 eljiodf s'g} klg cfly{s nfe lng g;lsg] cj:yf
cf°ng ePdf, ;f] ;DklQsf] lstfaL d"NonfO{ lg;u{ ug{] ul/G5 . o;/L lg;u{ ul/“bf ;f]df x'g] kmfO{bf jf 3f6fnfO{ gfkmf
gf]S;fg vftfdf k|:t't ul/G5 .
#=^=^ k"“hLs[t gul/Psf l:y/ ;DklQ
s'g} l:y/ ;DklQsf] lgdf{0f ubf{ x'g] vr{ ;f] l:y/ ;DklQ pkof]udf Nofpg gldn];Dd o; lzif{s cGtu{t b]vfO{G5 . o:tf
vr{x?nfO{ pQm ;DklQ k|of]udf Nofpg ldNg] ePkl5 ;f]] ;dodf pQm lzif{saf6 l:y/ ;DklQsf] nfutsf] ?kdf /sdfGt/
u/L k"“hLs[t ul/G5 .
#=^=& x|f;s6\6L
a}+sn] l:y/ ;DklQ tyf sfof{no pks/0f pkof]usf] nflu pknAw ePkl5 lg;u{ x'g] ;do ;Ddsf] cjlwdf x|f;s6\6L ug{]
u/]sf] 5 . cGoyf pNn]v ePsf]df afx]s, a}+sn] l:y/ ;DklQ tyf sfof{no pks/0fnfO{ ;f]sf] cg'dflgt k|of]u cjlwsf]
cfwf/df ;db/ x|f;s6\6L k|0ffnL (Straight Line Method) cg';f/ x|f;s6\6L ug{] u/]sf] 5. a}+ssf ljleGg k|s[ltsf l:y/
;DklQ tyf sfof{no pks/0fsf] cg'dflgt pkof]u cjlw lgDg adf]lhd 5 .

;Dkltsf] k||s[lt cg'dflgt pkof]]u cjlw

ejg %) jif{ ;Dd
df]6/ uf8L !) jif{ ;Dd
d]6n kmgL{r/ !) jif{ ;Dd

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

cGo kmgL{r/ !) jif{ ;Dd

;"rgf k|0ffnL;“u ;DalGwt xf8{j]o/ !% jif{ ;Dd
sfof{no pks/0f !) jif{ ;Dd
lnhxf]N8 ;DklQ !) jif{ ;Dd
l:y/ ;DklQ tyf sfof{no pks/0f lg;u{ jf ljqmLsf] nflu juL{s[t (Held for Sale) ePdf x|f;s6\6L :ylut ul/G5 . o:tf
;DklQ ;lqmo k|of]uaf6 lgliqmo gx'Gh]n, ;f]df x|f;s6\6L u/L /flvG5 . x|f;s6\6Lsf] k2lt, cg'dflgt pkof]u cjlw tyf ;f]
cjlw kZrft af“sL /xg] d"No (Residual Value) sf] cfjlws ?kdf k'g/fjnf]sg tyf plrt ;dfof]hg ug{] ul/G5 .
#=^=* cg'dfgdf kl/jt{g
;DklQsf] af“sL /xg] d"No, cg'dflgt pkof]u cjlw tyf x|f;s6\6Lsf] ljlwx? ;do ;fk]If /fVg lgoldt ?kdf k'g/fjnf]sg
tyf plrt ;dfof]hg ug{] ul/G5.
#=& ;fv tyf cef}lts ;DklQ
#=&=! ;fv (Goodwill)
;xfos sDkgL k|flKt ubf{sf] ;fv eGgfn] ptm sDkgLdf z]o/ :jfldTj k|flKtsf] nflu lt/]sf] d"No, lgoGq0fdf gePsf]
z]o/ :jfldTj (Non Controlling Interest) tyf o;/L k|flKt ug'{ cuf8L s'g} z]o/ :jfldTj ePdf ;f]sf] of]u kmnaf6 pQm
;xfos sDkgLsf] v'b hfoh]yf 36fPkl5 cfpg] /sdnfO{ hgfp“5 . ;fvnfO{ ;f]sf] nfut d"Noaf6 ;f]df ePsf] ;l~rt Ifo
gf]S;fgLnfO{ 36fP/ k|:t't ug{] ul/Psf] x'G5 . k|:t't ljQLo ljj/0fdf o; k|sf/sf ;fv (Goodwill) /x]sf] 5}g .
#=&=@ cef}lts ;DklQ (Intangible Assets)
cef}lts ;DklQsf] n]vf°gsf] nflu a}+sn] NAS 38 sf] k|fjwfgnfO{ ckgfPsf] 5 . a}+sn] tn plNnlvt cj:yfdf dfq
cef}lts ;DklQsf] klxrfg u/L n]vf°g ug{] u/]sf] 5M
 nfutsf] dfkg ug{] ;lsg] ePdf
 ljutsf 36gfqmdn] ;f] cef}lts ;DklQ dfly a}+ssf] lgoGq0f ePdf
 eljiodf ;f] cef}lts ;DklQaf6 a}+sn] cfly{s nfe lng ;Sg] ePdf
 k|:t't ljQLo ljj/0fdf sDKo'6/ ;km\6j]o/ dfq Ps cef}lts ;DklQ /x]sf] 5 .
#=&=# sDKo'6/ ;km\6j]o/
sDKo'6/ ;km\6j]o/nfO{ ;f]sf] nfutaf6 ;l~rt Ifo gf]S;fgL tyf ;l~rt kl/zf]wg vr{ 36fP/ k|:t't ul/G5 . cfGtl/s
?kdf agfOPsf sDKo'6/ ;km\6j]o/sf] nfut u0fgf ubf{ ;f] agfpg nfu]sf] ;Dk"0f{ k|ToIf vr{nfO{ klg ;dfj]z ul/G5 / ;f]
;DklQsf]] cg\'dflgt pkof]u cjlwdf kl/zf]wg (Amortization) ul/G5 .
#=&=$ cef}lts ;DklQsf] lg;u{
cef}lts ;DklQ laqmL ul/Pdf cyjf ;f]sf] pkof]uaf6 eljiodf s'g} klg cfly{s nfe lng g;lsg] cj:yf ePdf ;f]sf]
lstfaL d"NonfO{ lg;u{ ug]{ ul/G5 . o;/L cef}lts ;DklQ lg;u{ ul/“bf x'g] kmfO{bf jf 3f6fnfO{ gfkmf gf]S;fg vftfdf k|:t't
ul/G5 .
#=&=% cef}lts ;DklQsf] kl/zf]wg tyf gf]S;fgL
cef}lts ;DklQsf] cg'dflgt pkof]u cjlwnfO{ lglZrt cyjf clglZrt egL 5'6\ofOG5 . ;fv (Goodwill) afx]s cGo
cef}lts ;DklQnfO{ ;f]sf] cg'dflgt pkof]u cjlwdf ;db/ kålt (Straight Line Basis) cg';f/ kl/zf]wg ul/Psf] 5 .
cef}lts ;DklQsf] kl/zf]wg ug]{ ljlw, cg'dflgt pkof]u cjlw tyf ;f] pkof]u cjlw kl5sf] sfod /xg] af“sL d"NonfO{
x/]s cfly{s jif{ k"g/fjnf]sg u/L cfjZos k/]df ;dfof]hg ug]{ ul/Psf] 5 . a}+sn] k|:t't ljQLo ljj/0fdf /x]sf] cef}lts
;DklQsf] cg'dflgt pkof]u cjlw clglZrt g/x]sf] eGg] wf/0ff /fv]sf] 5 .

cefl}ts ;DklQsf] ju{ (Intangible Asset) cg''dflgt pkof]]u cjlw

IT Software % jif{ ;Dd
a}+ssf] u}/ a}+ls· ;DklQnfO{ nufgL p2]Zosf l:y/ ;DklQsf] ?kdf klxrfg ul/Psf] 5 . a}+sn] u}/ a}+ls· ;DklQnfO{
k|zf;lgs p2]Zosf] lglDt k|of]udf gNofpg] ePsf] x'“bf o:tf ;DklQnfO{ ;'?df nfutdf k|:t't u/L ;f] kZrft\ ;f] nfO{

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
NAS 40 sf] k'g/d"Nof°g df]8n (Revaluation Model) cg';f/ b]vfO{Psf] 5 . NAS 40 cg';f/ o:tf] ;DklQdf Xf;s6\l6
ul/g] ul/“b}g .
#=( cfos/
a}+sn] cfos/ n]vf°g NAS 12 – Income Tax sf] k|fjwfg adf]lhd ug]{ u/]sf] 5 . cfos/ vr{df o; jif{sf] s/, :yug
s/ tyf ljut jif{sf] s'g} yk s/ bfloTj cfPdf ;f] ;d]t ;dfj]z ul/G5 .
h]yf (Equity) df ePsf] kl/jt{g ;DaGwLsf] ljj/0f tyf cGo lj:t[t gfkmf gf]S;fg vftfdf k|:t't x'g] sf/f]af/df ;[lht :yug
s/nfO{ cGo lj:t[t gfkmf gf]S;fg vftfd} k|:t't ul/Psf] 5 . rfn' cfos/ ;DaGwL yk hfgsf/L a'“bf g+ $=$! df tyf :yug
s/ ;DaGwLsf] yk hfgsf/L a'“bf g+ $=!% df k|:t't ul/Psf] 5 .
#=(=! rfn' cjlwsf] cfos/
rfn' cfos/ bfloTj eGgfn] rfn' cfly{s jif{df ul/Psf] d'gfkmfaf6 cfGtl/s /fhZj ljefunfO{ ltg'{kg]{ cfos/ /sd xf] .
cfos/ u0fgf ug]{ k|of]hgsf nflu pkof]u x'g] s/sf b/ -tyf s/ ;DaGwL sfg"g_ jf;nft ldltdf nfu" ePsf b/ x'g\ .
;f]xL cg'?k rfn' cfos/sf] u0fgf ubf{ cfos/ P]g @)%* -;+zf]wg ;lxt_ df ul/Psf] Joj:yf adf]lhd o; jif{sf] gfkmfnfO{
cfwf/ dfgL u0fgf ul/G5 .
#=(=@ :yug s/
;DklQ tyf bfloTjx?af6 l;lh{t x'g] ljQLo ljj/0fdf u0fgf ul/Psf] /sd tyf cfos/ P]gsf lx;fan] u0fgf ul/Psf]
/sddf x'g] leGgtfaf6 l;lh{t x'g] :yug s/ ;DklQ -jf :yug s/ bfloTj_ nfO{ ljQLo cj:yfsf] ljj/0fdf n]vf°g u/L
k|To]s jif{ o:tf] :yug s/ ;DklQ -jf bfloTjdf_ x'g] kl/jt{gnfO{ gfkmf gf]S;fg lx;fadf :yug s/ cfo -jf :yug s/
vr{_ sf] ?kdf n]vf°g ul/G5 .
:yug s/ ;DklQnfO{ eljiodf x'g] s/of]Uo cfodf bfjL ug{ ;lsg] kof{Kt ljZj;gLo cfwf/ geP;Dd ;DklQsf] ?kdf
klxrfg ul/“b}g .
#=!) ;Defljt bfloTjx?
a}+sn] ;Defljt bfloTjx?sf] klxrfg tyf n]vf°g NAS 37 – Provisions, Contigent liabilities & Contingent Assets sf]
k|fjwfg adf]lhd ug{] u/]sf] 5 . ;Defljt bfloTjx?df b]xfo adf]lhdsf ljifox? ;dfj]z ul/Psf 5g\M
#=!)=! ljutsf 36gfqmdaf6 pTkGg x'g ;Sg] To:tf ;Defljt bfloTjx? h;sf] cl:tTj a}+ssf] lgoGq0f eGbf aflx/
/x]sf eljiosf Ps jf PseGbf a9L clglZrt 36gfqmdx?n] lgSof}{n ub{5 .
#=!)=@ ljutsf 36gfqmdaf6 pTkGg ePsf t/ b]xfosf sf/0fn] ubf{ xfn n]vf°g gul/Psf bfloTjx?
 bfloTj lg;u{ ug{sf nflu cfly{s >f]t aflxl/g] ;Defjgf g/x]sf]
 bfloTj dfkg ug{ ;lsg] kof{Kt ljZj;gLo cfwf/ gePsf]
;Dk"0f{ k|lttkq, a}+s hdfgt tyf Forward Contract bfloTjx? jfktsf] ;Dk"0f{ /sd g]kfn /fi6« a}+ssf] lgb]{lzsf cg';f/
;Defljt bfloTj cGtu{t b]vfO{G5 .
pk/f]Qm afx]s yfxf eP;Ddsf] ;Dk"0f{ ;f/e"t (Material) bfloTjsf] nflu kof{Kt Joj:yf ul/Psf] 5 . ;f/e"t bfloTjsf]
eljiodf lg:sg] kl/0ffd dfkg ug{ ;lsg] kof{Kt ljZj;gLo cfwf/ gePsf] v08df To:tf bfloTjnfO{ ;Defljt bfloTj
cGtu{t b]vfOG5 .
#=!! cfosf] klxrfg (Revenue Recognition)
cGoyf pNn]v ePsf]df afx]s, a}+sn] cfDbfgLnfO{ NAS 18 – Revenue sf] k|fjwfg adf]lhd klxrfg, dfkg tyf n]vf°g ug]{
u/]sf] 5 .
#=!!=! Aofh cfDbfgL
a}+sn] shf{df k|fKt x'g] Aofh cfDbfgLnfO{ NAS 18- “Revenue" sf] k|fjwfg adf]lhd k|f]befjL (Accrual Basis of Accounting)
kåltsf cfwf/df n]vf°g ug]{ u/]sf] 5 . o;/L Aofh cfDbfgL hgfp“bf a}+sn] dfly plNnlvt a'“bf @=@=! sf] -3_ tyf -ª_
sf] cg';f/ j}slNks Joj:yfnfO{ cjnDag u/]sf] 5 . ;fy} a}+sn] Aofh cfDbflg sf] nflu g]kfn /fi6« a}+s åf/f hfl/
"Guideline on Recognition of Interest Income 2019" df ePsf] Joj:yfnfO{ ;d]t cjnDag u/]sf] 5. ;f] adf]lhd
cfjlws shf{ tyf ;fk6sf] xsdf ;f] shf{;+u cg'alGwt p7\g' kg]{ ;fFjf tyf Aofh # dlxgf eGbf a9L aSof}tf /x]sf] tyf ;f]
aSof}tf /sd lwtf]sf] …v'b k|flKt d"NoÚ n] gfvfd]df jf lwtf]sf] …v'b k|flKt d"NoÚ hlt;'s} eP klg pQm shf{df p7\g' kg]{ ;fFjf
jflif{s k|ltj]bg @)&^÷&& 
 glan a}+s lnld6]8
tyf Aofh !@ dlxgf eGbf a9L aSof}tf /x]sf] cj:yfdf, pk/f]Qm AofhnfO Aofh cfDbflg hgfpg] u/]sf] 5}g.
;fy}, clwslasif{ k|s[lt sf] shf{sf] xsdf ;f]sf] shf{ cjlw ;dflKt x'Fbf r'Qmf gePsf] Pj+ # dlxgf ;Dd gjLs/0f klg gx'Fbf
/ ;f] df aSof}tf /x]sf] ;fFjf tyf Aofh pQm shf{sf] lwtf]sf] æv'b k|flKt d"NoÚn] gfvfd]df jf lwtf]sf] …v'b k|flKt d"NoÚ hlt;'s}
eP klg shf{ cjlw ;dflKt x'Fbf r'Qmf gePsf] Pj+ !@ dlxgf ;Dd gjLs/0f klg gx'Fbf, pk/f]Qm AofhnfO{ Aofh cfDbflg hgfpg]
u/]sf] 5}g.
;a} lsl;dsf Aofh cfox? -ljb]zL d'b|fsf ;DklQdf cflh{t Aofh ;d]t_ sfo{ut d'b|fdf kl/0ft u/L n]vf°g ug]{ ul/G5 .
Aofh cfDbfgL ;DaGwL yk ljj/0f a'“bf g+= $=@( df k|:t't ul/Psf] 5 .
#=!!=@ z'Ns tyf sldzg cfo
shf{ gjLs/0f z'Ns nufot shf{ ;]jfaf6 k|fKt x'g] z'Ns tyf sldzg, shf{ gjLs/0f jf :jLs[t eP kZrft cfDbfgLdf
n]vf°g ul/G5. shf{ ;DaGwL cGo ;]jf jfkt k|fKt x'g] ;a} z'Nsx? ;]jf k|bfg u/] kZrft cfDbfgLdf n]vf°g ul/G5 .
o; ;DaGwdf a}+sn] a'Fbf @=@=! -8=_df plNnlvt j}sNkLs Joj:yf cjnDag u/]sf] 5 .
cGoyf pNn]v gePsf] cj:yfdf z"Ns tyf sldzg cfonfO{ ;DalGwt ;]jf k|efx eP kZrft\ tyf Ps jif{eGbf al9 ;]jf
cjlw ePsf] cj:yfdf k|f]befjL n]vf°g ljlw cg';f/ n]vf°g ul/G5.
z'Ns tyf sldzg cfo ;DaGwL yk ljj/0f a'“bf g+= $=#! df k|:t't ul/Psf] 5 .
#=!!=# nfef+z cfDbfgL
z]o/ nufgLaf6 k|fKt x'g] gub nfef+z ;f] nfef+z k|fKt x'g] clwsf/ :yflkt ePsf] ldltdf cfodf n]vf°g ul/G5 .
afl;Gbf sDkgLn] 3f]if0ff u/]sf] gub nfef+znfO{ >f]tdf s/s6\6L ul/P kZrft\ af“sL /x]sf] v'b /sdsf cfwf/df n]vf°g
ul/G5 . afl;Gbf ;fd'lxs nufgL sf]if tyf u}/ afl;Gbf sDkgLaf6 3f]lift nfef+znfO{ s/s6\6L ul/Psf] /sd ;lxt s'n
/sdsf cfwf/df n]vf°g ul/G5 / s/s6\6L ul/Psf] /sdnfO{ a}+ssf] ;+:yfut s/ bfloTj;“u ;dfof]hg ug{ ;lsg]
xb;Dd clu|d s/sf] ?kdf n]vf°g ul/G5 .
af]g; z]o/ 3f]if0ff eO{ ;f] k|fKt x'g] clwsf/ :yflkt eP tfklg cfo cfh{g :j?k n]vf°g ul/“b}g . a}+sn] k|fKt u/]sf] nfef+z
cfDbfgLsf] ljj/0f a'“bf g+= $=#$ df k|:t't ul/Psf] 5 .
#=!!=$ v'b Jofkfl/s cfDbfgL
a}+sn] Jofkfl/s nufgL tyf bfloTjdf x'g] Aofh, nfef+z, tyf ahf/ d"Nosf] ptf/r9fjn] x'g] cfDbfgL jf vr{nfO{ o; lzif{s
cGtu{t k|:t't u/]sf] 5 . a}+sn] ljb]zL d'b«fsf] v/Lb tyf laqmLaf6 x'g] cfDbfgL jf 3f6fnfO{ ;d]t oxL lzif{s cGtu{t k|:t't
u/]sf] 5 .
o; ;DaGwL yk hfgsf/L a'“bf g+= $=## df k|:t't ul/Psf] 5 .
#=!!=% cGo ;~rfng cfDbfgL
Aofh cfDbfgL, z'Ns tyf sldzg cfDbfgL tyf Jofkfl/s cfDbfgL cGtu{t b]vfO{Psf afx]s cGo k|s[ltsf] cfDbfgLnfO{
o; lzif{s cGtu{t b]vfO{Psf] 5 . ljb]zL d'b«f ljgLdo b/df ePsf] 36a9sf] sf/0fn] x'g] kmfO{bf jf 3f6f, Equity z]o/df
ePsf] nufgLaf6 x'g] nfef+z cfDbfgL, l:y/ ;DklQ tyf sfof{no pks/0f jf nufgLsf] p2]Zo ePsf l:y/ ;DklQsf]
lg;u{af6 x'g] cfDbfgL cflbnfO{ o; lzif{s cGtu{t k|:t't ul/Psf] 5 .
o; ;DaGwL yk ljj/0f a'“bf g+= $=#$ df k|:t't ul/Psf] 5 .
#=!!=%=! ljb]zL ljlgdo kl/jt{gaf6 x'g] gfkmf gf]S;fgL
ljb]zL d'b«fdf ePsf ;DklQ tyf bfloTjsf] lbgfg'lbg ;f] ljb]zL d'b«fsf] ljgLdodf ePsf] kl/jt{gsf] sf/0fn] x'g] gfkmf jf
gf]S;fgLnfO{ gfkmf gf]S;fg vftfdf k|:t't ug]{ ul/Psf] 5 .
#=!!=%=@ l:y/ ;DklQ tyf sfof{no pks/0fsf] lg;u{af6 x'g] gfkmf÷-gf]S;fg_
l:y/ ;DklQ tyf sfof{no pks/0fsf] lg;u{af6 x'g] gfkmf jf gf]S;fgLnfO{ ;f] ;DklQsf] :jfldTj x:tfGt/0f jf lg;u{
eP kZrft gfkmf gf]S;fg vftfdf b]vfOG5 . o:tf] ;DklQ lg;u{ x'“bf x'g] gfkmf jf 3f6f ;f] l:y/ ;DklQ tyf sfof{no
pks/0fsf] lg;u{af6 k|fKt x'g] d"No tyf lg;u{;“u ;DalGwt vr{ ;lxt ;f] ;DklQsf] lg;u{ x'“bfsf] ;dosf] v'b lstfaL
d"Nosf] km/snfO{ hgfpg] u5{.

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
#=!@ Aofh vr{
u|fxsx?sf] lgIf]k vftf, a}+sn] hf/L u/]sf] C0fkqx? / a}+sn] k|fKt u/]sf] cGo ;fk6Ldf kfs]sf] AofhnfO{ kfs]sf] cfwf/df
(Accrual Accounting) n]vf°g ul/G5 . o; ;DaGwL yk hfgsf/L a'“bf g+ $=#) df k|:t't ul/Psf] 5 .

#=!# sd{rf/L vr{

sd{rf/Ln] a}+snfO{ k|bfg u/]sf] ;]jf afkt a}+sn] sd{rf/LnfO{ k|bfg ug]{ ;Dk"0f{ /sd tyf ;]jf ;'ljwfnfO{ sd{rf/L vr{
cGtu{t k|:t't ul/G5 . o:tf] vr{nfO{ cNksfnLg vr{ tyf bL3{sfnLg vr{sf ?kdf juL{s/0f ug{ ;lsG5 . sd{rf/L
vr{sf] klxrfg, dfkg tyf n]vfª\sg NAS 19–“Employee Benefits” sf] k|fjwfg adf]lhd ul/Psf] 5 .
cNksfnLg k|s[ltsf sd{rf/L vr{
tna, eQf, labf jfktsf] /sd e'QmfgL, gfkmfdf cfwfl/t af]g; tyf k|To]s cfly{s jif{ ;dfKt ePsf] !@ dlxgf leq e'QmfgL
ul/g] cGo ;'ljwfx? cNksfnLg sd{rf/L vr{ cGtu{t kb{5g\. o; k|s[ltsf] vr{sf] n]vfª\sg sd{rf/Ln] ;]jf k|bfg u/]s}
cjlwdf ul/G5 .
bL3{sfnLg k|s[ltsf sd{rf/L vr{x?
;+:yfsf] lgod adf]lhd ;]jfaf6 lgj[Q ePkl5 e'QmfgL x'g] pkbfg, ;~ro sf]if cflb tyf sd{rf/Ln] :j]lR5s ?kdf ;]jfaf6
lgj[Q x'g] lg0f{o u/]df k|bfg ul/g] lgj[lQ ;'ljwfx? bL3{sfnLg sd{rf/L vr{ cGtu{t kb{5g\.
sd{rf/L labfsf] Joj:yf
a}+s tyf o;sf] ;xfos sDkgLsf] :jLs[t ljlgodfjnL adf]lhd sd{rf/Lx?nfO{ k|bfg ul/g] labf jfktsf] Ifltk"lt{x? sd{rf/L
labf jfktsf] vr{df ;dfj]z ul/G5. ;~ro ug{ ;lsg] labfsf] xsdf sd{rf/Lx?n] ;]jf k|bfg ub}{ cfPsf] sf/0f eljiodf
pkof]u ug{ ;lsg] labfsf lbgx? a[l4 ePdf tyf ;~ro ug{ g;lsg] labfx?sf] xsdf sd{rf/LnfO{ labf jfktsf] /sd
e'QmfgL lbPsf] cj:yfdf labf jfktsf] vr{sf] n]vfª\sg ul/G5. ljbf jfktsf] bfloTjsf] u0fgf ubf{ a}+sn] Actuarial Valuation
u/fPsf] 5 .
pkbfg, aLdf nfe tyf ;~ro sf]ifsf] Joj:yf
a}+s tyf ;xfos sDkgLsf sd{rf/Lx? ;]jfaf6 lgj[Q x'“bf k|bfg ug]{ u/L pkbfg, aLdfnfe tyf ;~ro sf]ifsf] Joj:yf
ul/Psf] 5 . a}+s tyf ;xfos sDkgLn] lgoldt ?kdf pkbfg, ;~rosf]if tyf aLdf nfe jfktsf] bfloTjx?sf] nflu Joj:yf
tyf bfloTj lg;u{sf nflu /sd hDdf ub}{ cfO{/x]sf] 5 . pkbfg jfktsf] bfloTjsf] u0fgf ubf{ a}+sn] Actuarial Valuation
u/fPsf] 5 . aLdf nfe tyf ;~ro sf]ifsf] bfloTj u0fgf ubf{ kfs]sf] cfwf/df (accrual basis) ul/Psf] 5.
sd{rf/L af]g;sf] Joj:yf
af]g; P]g @)#) adf]lhd v'b gfkmfsf] !)∞ sf b/n] x'g cfpg] /sd a/fa/ sd{rf/L af]g;sf] Joj:yf ul/Psf] 5 .
#=!$ k6\6f§(Lease)
k6\6f (Lease) sf] klxrfg, dfkg tyf n]vf°g NAS 17 – Lease sf] k|fjwfg adf]lhd u/LPsf] 5 . k6\6fsf] k|s[lt cg';f/ ljQLo
k6\6f (Finance Lease) jf ;~rfng k6\6f (Operating Lease) sf] ?kdf n]vf°g ug'{kg]{ x'G5 . a}+s tyf ;xfos sDkgLdf
Joj;fo ;+rfngsf qmddf sfof{no ejg, P=l6=Pd= tyf s]lx sfof{no pks/0fx? ;d]t Operating Lease s/f/ cGtu{t
k|of]u ul/Psf] 5 . NAS 17 – Lease sf] k|fjwfg adf]lhd Operating Lease cGtu{t ug'{kg]{ ef8f e'QmfgL (Lease Payment)
vr{sf] n]vf°gk6\6f cjwL (Lease Term) e/ Straight Line Basis u0gf ljlw cg';f/ ul/Psf] 5 .
#=!% ljb]zL ljlgdo sf/f]af/
ljb]zL ljlgdo sf/f]af/nfO{ ;f] sf/f]af/ ePsf] ;dosf] ljlgdo b/sf cfwf/df g]kfnL ?k}+ofdf u0fgf u/L ;f]df x'g cfpg]
gfkmf jf gf]S;fgnfO{ gfkmf gf]S;fg vftfdf k|:t't ul/G5 . jf;nftdf k|:t't x'g] ljb]zL d'b|fdf c+lst ;DklQ tyf bfloTjnfO{
cfly{s jif{sf] cGTosf] ljlgdo b/df g]kfnL ?k}“ofdf u0fgf u/L ;f]df x'g cfpg] gfkmf jf gf]S;fgnfO{ gfkmf gf]S;fg vftfdf
k|:t't ul/G5 .
#=!^ z]o/ k"“hL tyf hu]8f sf]ifx?
z]o/ k"“hLnfO{ r'Qmf d"Nodf n]vfª\sg ul/G5 . a}+ssf] z]o/ g]kfn :6s PS:r]Ghdf ;"lrs[t /x]sf] 5. z]o/wgLx?nfO{
jflif{s ;fwf/0f ;efdf dt /fVg ;Sg] / kfl/t nfef+z kfpg] clwsf/ x'G5 . a}+ssf] ;fwf/0f z]o/ afx]s cGo s'g} k|s[ltsf
z]o/ h:t} cu|flwsf/ z]o/, Convertible Instrument cfbL /x]sf] 5}g . a}+sn] lgDg ljleGg k|sf/sf hu]8f tyf sf]if sfod
u/]sf] 5 .

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
#=!^=! ;fwf/0f hu]8f sf]if
g]kfn /fi6« a}+ssf] lgodg Joj:yf adf]lhd a}+ssf] k|To]s cfly{s jif{sf] v'b gfkmfaf6 @)∞ /sd ;fwf/0f hu]8f sf]ifdf
/sdfGt/ ul/G5. ;f] Joj:yf adf]lhd hu]8f sf]ifdf /x]sf] df}Hbft r'Qmf k"FhLsf] bf]Aa/ gk'u] ;Dd k|To]s cfly{s jif{df
/sdfGt/ ug'{ kb{5 tyf o;/L bf]Aa/ eP kZrft\ !)∞ /sdfGt/ ug'{kb{5. ;xfos sDkgLsf] xsdf klg lwtf]kq Joj;foL
-dr]{G6 a}+s_ lgodfjnL, @)^$ sf] bkmf @% -s_ cg';f/ x/]s jif{sf] d'gfkmfsf] !)∞ ;fwf/0f hu]8f sf]ifdf /fVg' kg]{ Joj:yf
5.
#=!^=@ ;6xL 36a9 sf]if
g]kfn /fi6« a}+ssf] lgodg Joj:yf adf]lhd a}+ssf] k|To]s cfly{s jif{sf] v'b gfkmfaf6 ;f] jif{df cflh{t s'n k'g/d"Nof°g
cfo -ef/tLo ?k}+of afx]s_ sf] Go"gtd @%∞ /sd ;6xL 36a9 sf]ifdf /sdfGt/ ul/G5 . ;xfos sDkgLsf] xsdf
o:tf] s'g} j}wflgs -sfg'gL_ k|fjwfg 5}g .
#=!^=# nufgL ;dfof]hg sf]if
g]kfn /fi6« a}+ssf] lgb]{lzsf *÷)&^ adf]lhd a}+s tyf ljQLo ;+:yfx?n] cGo ;"rLs[t gePsf] ;Ful7t ;+:yfsf] lwtf]kqdf
nufgL u/]sf] cj:yfdf To:tf] nufgL /sdsf] tf]lsPsf] k|ltzt a/fa/ /sd ;l~rt gfkmf÷-gf]S;fg_ vftfaf6 nufgL
;dfof]hg sf]ifdf /sdfGt/ ug'{kg]{ x'G5. ;xfos sDkgLsf] xsdf o:tf] s'g} j}wflgs -sfg'gL_ k|fjwfg 5}g .
#=!^=$ Fair Value Reserve

Fair Value Reserve eGgfn] Other Comprehensive Income df Fair value sf] kl/jt{g n]vf°g x'g] k|s[ltsf] Equity z]o/df
nufgL eO{ l;lh{t ljQLo ;DklQsf] k"g/d"Nof+sg ubf{ x'g] 3f6f jf kmfO{bfnfO{ ljQLo ljj/0fdf k|:t't ug{ l;h{gf ul/Psf]
hu]8f sf]if xf] . ;f] ljQLo ;DklQsf] k"g/d"Nof°g x'“bf x'g] ;a} gfkmf jf gf]S;fgnfO{ o;} hu]8f sf]ifdf ;dfof]hg ul/G5 .
o:tf] ljQLo ;DklQ lg;u{ x'“bf ;l~rt gfkmf jf gf]S;fgnfO{ o; hu]8f sf]ifaf6 ;l~rt cfodf ;fl/G5 .
#=!^=% k"“hL hu]8f sf]if (Capital Reserve)
k"“hLs[t k|s[ltsf] o; sf]ifdf k"“hLut cg'bfg, Share Forfeiture, dh{/ PlSjlh;g dfk{mt k|fKt Capital Reserve h:tf /sdx?
k|:t't ul/G5. a}“sn] hf/L u/]sf] C0fkqsf] e'QmfgL eO{;s]sf] cj:yfdf C0fkq e'QmfgL hu]8f sf]ifdf ePsf] /sdnfO{ o;
lzif{s cGtu{t /flvPsf] 5.
#=!^=^ ljz]if hu]8f sf]if
g]kfn /fi6« a}“sn] kl/kq g+= !@÷)&@÷)&# dfkm{t @)&@ a}zfvdf cfPsf] e'sDksf sf/0f Joj;fodf ePsf] Ifltsf sf/0f
C0fLx?n] C0f ltg{ g;s]sf] v08df a}“sx?n] To:tf C0fnfO{ k'g/tflns/0f jf k'g/;+/rgf ug{ ;Sg] Joj:yf u/]sf]
5. cfjlws shf{x?sf] k'g/tflns/0f jf k'g/;+/rgf ubf{ O{hfhtkq k|fKt ;+:yfx?n] To:tf shf{x?df kfs]sf] AofhnfO{
k"“hLs/0f u/L cfDbfgL hgfpg ;Sg]5g\. o;/L n]vf°g ul/Psf] k"“hLs[t Aofh cfDbfgL /sd, ;DalGwt shf{ ;f“jf /sd
k'0f{ ?kdf r'Qmf geP;Dd af““8kmf“8 gu/L 5'6\6} sf]if v8f u/L /fVg' kg]{ 5 . ;xfos sDkgLsf] xsdf o:tf] s'g} j}wflgs
-sfg"gL_ k|fjwfg 5}g .
#=!^=& ;+:yfut ;fdflhs pQ/bfloTj sf]if
g]kfn /fi6« a}+sn] kl/kq g+= !!÷)&#÷)&$ dfkm{t x/]s cfly{s jif{sf] d'gfkmfsf] ! k|ltzt /sd /sdfGt/ ul/ ;+:yfut
;fdflhs pQ/bfloTj sf]if v8f ug'{kg]{ Joj:yf u/]sf] 5. o; sf]ifaf6 a}+sn] cfufdL jif{df cfˆgf] ;+:yfut ;fdflhs
pQ/bfloTj k'/f ug{ ;Sg]5. cfufdL jif{x?df ;+:yfut ;fdflhs pQ/bfloTjdf vr{ x'g] /sd o; sf]ifaf6 ;l~rt gfkmf÷
-gf]S;fg_ df /sdfGt/ ul/g] 5 . ;xfos sDkgLsf] xsdf o:tf] s'g} j}wflgs -sfg"gL_ k|fjwfg 5}g .
#=!^=* PSRo'/Lon gfkmf÷gf]S;fg hu]8f sf]if
NAS 19 – Employee Benefits cGtu{t Defined Benefit Obligation dfkgdf PSRo'/Lon wf/0ff (Actuarial Assumption) df
ePsf] kl/jt{gsf] sf/0fn] x'g] km/snfO{ o; lzif{sdf ;dfof]hg ul/G5 . of] s'g} hu]8f sf]if x}g . o; lzif{ssf] /sddf
x'g] kl/jt{gnfO{ cGo ljl:t[t gfkmf gf]S;fg vftfdf k|:t't u/L o; lzif{sdf ;dfof]hg ul/G5 .
#=!^=( lgodgsf/L hu]8f sf]if
g]kfn /fi6« a}+ssf] lgb]{lzsf $÷)&^ df tf]lsP adf]lhd a}+sn] lgodgsf/L hu]8f sf]ifsf] Joj:yf ug'{kg]{ x'G5. NFRS
adf]lhdsf] n]vf gLlt ckgfP/ ljQLo ljj/0f agfpg] qmddf o; cl3sf] n]vf gLltsf] t'ngfdf ePsf] kl/jt{g / ;f]sf sf/0f
;DklQ tyf bfloTjsf] d"Nof°gdf b]lvg] leGgtfnfO{ o; hu]8f sf]if cGtu{t k|:t't ul/G5 . o; zLif{sdf ePsf hu]8f
sf]ifsf] /sdaf6 nfef+z ljt/0f ug{ kfO{“b}g .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
#=!^=!) cGo hu]8f sf]if
eOk/L cfpg] hu]8f sf]if
of] Ps u}/ lgodgsf/L hu]8f sf]if xf] . of] sf]if a}+ssf sd{rf/LnfO{ :jf:Yo ladfn] ;d]t gk'Ug] k|s[ltsf 3fts /f]u
nfUbf cfly{s ;xotfsf nflu v8f u/]sf] sf]if xf] . sd{rf/LnfO{ o:tf] cfly{s ;xfotf e'QmfgL x'“bf ;f] a/fa/sf] /sdnfO{
vr{ n]lv o; hu]8f sf]ifaf6 gfkmfdf ;fg{] ul/Psf] 5 . ;xfos sDkgLdf o:tf] hu]8f sf]if /x]sf] 5}g .
k'lh ;dfof]hg hu]8f sf]if
g]kfn /fi6« a}+ssf] lgb{]zg g+= !^÷)&^ sf] k|fjwfg adf]lhd >[lht of] Ps j}wflgs hu]8f sf]if xf] . a}+sn] C0fkq hf/L ul/
;f] C0fkq kl/kSj x'bf e'ŒffgL ug]{ på]Zon] C0fkq e'QmfgL hu]8f sf]if v8f u/]/ /fv]sf] x'G5. a}“sn] ljutdf hf/L u/]sf]
?= #) s/f]8 a/fa/sf] C0fkq cf= j= @)&%÷&^ df kl/kSj eO{ ;f]lx cf= j= df e'ŒffgL ;d]t eO;s]sf] x'“bf ;f] afkt >[lht
C0fkq e'QmfgL hu]8f sf]if df /x]sf] ?= #) s/f]8 nfO{ C0fkq e'QmfgL hu]8f sf]if lzif{s af6 k'Flh ;dfof]hg hu]8f sf]ifdf
/sdfGt/ ul/Psf] xf]. ;xfos sDkgLn] s'g} klg C0fkq hf/L u/]sf] 5}g .
sd{rf/L tflnd tyf j[lQ lasf; sf]if
g]kfn /fi6« a}+ssf] lgb{]zg g+= ^÷)&^ adf]lhd v8f u/]sf] of] Ps j}wflgs hu]8f sf]if xf] . ;f] lgb]{zg adf]lhd a}+sn]
kl5Nnf] cfly{s jif{df ePsf] sd{rf/L vr{sf] slDtdf #∞ /sd xfnsf] cfly{s jif{df cfˆgf sd{rf/Lsf] tflnd tyf j[lQ
lasf;sf] nflu vr{ ug{‘kg{] x'G5 . o;/L 5'6\ofO{Psf] /sd xfnsf] cfly{s jif{df vr{ ug{ g;s] vr{ x'g g;s] hltsf]
/sd eljiodf vr{ ug{ ;l~rt gfkmfaf6 o; hu]8f sf]ifdf /sdfGt/ ug'{ kg{] x'G5 . tTkZrft\sf cfly{s jif{df vr{
x'“bf o;/L ;l~rt gfkmfaf6 /sdfGt/ ul/Psf] /sdnfO{ k'gM ;l~rt gfkmfdf Nofpg ;lsG5 . o; cf=j= sf] nfuL eg]
lgofds lgsfon] o; Joj:yfdf 5'6 lbPsf] 5 / o; jif{ s'g} /sd /sdfGt/ ul/Psf] 5}g .
#=!& k|lt z]o/ cfDbfgL
a}+sn] NAS 33 – Earnings Per Share sf] k|fjwfg adf]lhd cfwf/e"t k|lt z]o/ cfDbfgL (Earnings Per Share) tyf 8fOn'6]8
k|lt z]o/ cfDbfgLsf] u0fgf ug{] u/]sf] 5 . a}+sn] k|:t't cfly{s jif{df cfh{g u/]sf] v'b gfkmfnfO{ ;f] cjlwdf /x]sf] ;fwf/0f
z]o/sf] efl/t cf};t ;+Vofaf6 efu u/L cfwf/e"t k|lt z]o/ cfDbfgL lgsflnG5 tyf 8fOn'6]8 k|lt z]o/ cfDbfgLsf] nflu
;fwf/0f z]o/sf] efl/t cf};t ;+Vof eljiodf ;fwf/0f z]o/df kl/0ft x'g ;Sg] u/L hf/L ul/Psf] C0fkq jf o:tf ljQLo
pks/0fnfO{ ;dfof]hg u/L lgsflnG5 . a}+s;“u eljiodf ;fwf/0f z]o/df kl/0ft x'g] s'g} klg C0fkq jf ljQLo pks/0f
/x]sf] 5}g .
#=!* a}“ssf] If]qut sfo{;Dkfbg
a}+sn] Joj:yfkgsf] b[li6sf]0faf6 cfkm\gf] O{sfO{x?sf] klxrfg u/]sf] 5 . ;f] adf]lhd a}+sn] & j6f km/s ef}uf]lns cjl:ylt
ePsf] b]zsf] & j6f k|b]zsf] ?kdf 5'6\ofPsf] 5 . ;f] O{sfO{ cGtu{t /x]sf] ;Dk"0f{ Jofkf/x?nfO{ tyf ;f] jfkt x'g] vr{ tyf
cfDbfgL ;d]tnfO{ ;f]xL OsfO{sf] ljQLo ljj/0f k|:t'tLdf /fVg] ul/Psf] 5 . o; ;DaGwL yk hfgsf/L a'“bf g+= %=$ df k|:t't
ul/Psf] 5 .
#=!( u}/ ljQLo ;DklQsf] gf]S;fgL Joj:yf
a}+sn] cfkm\gf u}/ ljQLo ;DklQ -nufgL p2]Zo ePsf l:y/ ;DklQ tyf :yug s/ ;DklQ afx]s_ df ePsf] gf]S;fgLsf]
cfjlws k/LIf0f ug]{ u/]sf] 5 . pQm ;DklQsf] lstfaL d"No ;f] ;DklQaf6 k|fKt x'g ;Sg] /sd eGbf a9L ePsf] cj:yfdf
gf]S;fgL Joj:yf ul/G5 . gf]S;fgL Joj:yfnfO{ gfkmf gf]S;fg vftfdf vr{ n]vL ;DalGwt ;DklQaf6 36fP/ k|:t't
ul/G5 . o;/L cfjlws gf]S;fgLsf] k/LIf0f ubf{ klxn] Joj:yf ul/Psf] gf]S;fgL a9L x'g uPsf] v08df ;f] gf]S;fgL
Joj:yfaf6 lkmtf{ u/L gfkmf gf]S;fg vftfdf cfDbfgL hgfO{G5 .
#=@) gub k|jfx ljj/0f
a}+sn] gub k|jfxsf] ljj/0f NAS 07 – Statement of Cash Flows sf] Direct method cg';f/ tof/ u/]sf] 5 . gub df}Hbftdf
ePsf] ptf/ r9fjnfO{ o; ljj/0fn] lrlqt u/]sf] x'G5 .
k|:t't gub k|jfx ljj/0fn] ;f] cfly{s jif{e/L ePsf] ljleGg gub k|jfxnfO{ lgDg cg';f/ k|:t't u/]sf] 5M
 ;~rfng sf/f]af/af6 ePsf] gub k|jfx
 nufgLaf6 ePsf] gub k|jfx
 ljQLo sf/f]af/af6 ePsf] gub k|jfx

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

$=! gub tyf gub ;/x ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
gub df}Hbft 2,68,29,79,459 2,56,60,35,682 2,68,29,79,459 2,56,60,35,682
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft -:jb]zL_ 14,29,42,361 10,76,40,347 10,51,85,313 9,41,76,712
dfu tyf cNk ;"rgfdf k|fKt x'g] /sd - 5,96,62,62,615 - 5,96,62,62,615
cGo -ljb]zL a}+sdf /x]sf] df}Hbft_ 2,01,14,65,135 2,14,38,54,139 2,01,14,65,135 2,04,38,54,139
hDdf 4,83,73,86,955 10,78,37,92,783 4,79,96,29,907 10,67,03,29,148

$=!=! :jb]zL a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft ?=

ljj/0f n]h/ :6]6d]G6
lx;fa ldnfg x'g' eGbf cl3sf] df}Hbft 10,51,85,313 10,55,88,270
n]h/ 8]la6 -
:6]6d]G6 8]la6 -4,77,290
n]h/ q]ml86 -
:6]6d]G6 q]ml86 8,80,247
lx;fa ldnfg eP kZrft\sf]] df}Hbft 10,55,88,270 10,55,88,270

?=
;dofjlw n]h/ 8]la6 :6]6d]G6 8]la6 n]h/ q]ml86 :6]6d]G6 q]ml86
! dlxgf jf sd ;dosf] - 4,77,140 - 8,80,247
! b]lv # dlxgf ;Ddsf] - - - -
# b]lv ^ dlxgf ;Ddsf] - - - -
^ b]lv !@ dlxgf ;Ddsf] - 150 - -
! b]lv @ jif{ ;Ddsf] - - - -
@ jif{ eGbf a9L ;dosf] - - - -
s'n - 4,77,290 - 8,80,247

$=!=@ ljb]zL a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft ?=

ljj/0f n]h/ :6]6d]G6
lx;fa ldnfg x'g' eGbf cl3sf] df}Hbft 2,01,14,65,135 1,57,87,11,704
n]h/ 8]la6 -28,63,21,894 -
:6]6d]G6 8]la6 -82,02,33,304 -
n]h/ q]ml86 56,72,53,581 -
:6]6d]G6 q]ml86 10,65,48,186 -
lx;fa ldnfg eP kZrft\sf]] df}Hbft 1,57,87,11,704 1,57,87,11,704

?=
;dofjlw n]h/ 8]la6 :6]6d]G6 8]la6 n]h/ q]ml86 :6]6d]G6 q]ml86
! dlxgf jf sd ;dosf] 28,63,21,894 71,45,99,805 55,84,06,013 10,65,07,889
! b]lv # dlxgf ;Ddsf] - 10,56,33,499 6,81,910 -
# b]lv ^ dlxgf ;Ddsf] - - 69,56,084 -
^ b]lv !@ dlxgf ;Ddsf] - - 12,09,575 37,272
! b]lv @ jif{ ;Ddsf] - - - 3,025
@ jif{ eGbf a9L ;dosf] - - - -
s'n 28,63,21,894 82,02,33,304 56,72,53,581 10,65,48,186

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

$=@ g]kfn /fi6« a}+sdf /x]sf] df}Hbft ?

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
j}wflgs t/ntf df}Hbft 5,02,34,91,681 5,76,42,60,468 5,02,34,91,681 5,76,42,60,468
k'gM laqmL ;Demf}tfdf vl/b ul/Psf] lwtf]kq - - - -
cGo df}Hbft 14,99,75,39,600 2,236,935,739 14,99,75,39,600 2,23,69,35,739
hDdf 20,02,10,31,281 8,00,11,96,207 20,02,10,31,281 8,00,11,96,207

$=@=! g]kfn /fi6« a}+sdf /x]sf] df}Hbft ?=

ljj/0f n]h/ :6]6d]G6
lx;fa ldnfg x'g' eGbf cl3sf] df}Hbft 19,59,56,71,815 19,65,69,71,245
n]h/ 8]la6 -20,84,38,622 -
:6]6d]G6 8]la6 -60,09,35,42,113 -
n]h/ q]ml86 20,91,46,479 -
:6]6d]G6 q]ml86 60,15,41,33,686 -
lx;fa ldnfg eP kZrft\sf]] df}Hbft 19,65,69,71,245 19,65,69,71,245

?=
;dofjlw n]h/ 8]la6 :6]6d]G6 8]la6 n]h/ q]ml86 :6]6d]G6 q]ml86
! dlxgf jf sd ;dosf] 20,84,38,622 10,38,53,43,830 11,85,65,065 10,43,13,94,899
! b]lv # dlxgf ;Ddsf] - 18,34,59,95,976 2,33,16,635 18,36,58,49,480
# b]lv ^ dlxgf ;Ddsf] - 18,51,84,71,798 2,39,74,231 18,50,55,68,798
^ b]lv !@ dlxgf ;Ddsf] - 12,84,37,30,509 1,06,77,488 12,85,13,20,509
! b]lv @ jif{ ;Ddsf] - - 1,51,67,688 -
@ jif{ eGbf a9L ;dosf] - - 1,74,45,372 -
s'n 20,84,38,622 60,09,35,42,113 20,91,46,479 60,15,41,33,686

$=# a}+s tyf ljQLo ;+:yfdf nufgL (Placement) ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
:jb]zL a}+s tyf ljQLo ;+:yf - 13,153,99,561 1,31,53,99,561
ljb]zL a}+s tyf ljQLo ;+:yf 10,23,05,79,463 9,76,33,29,354 10,23,05,79,463 9,76,33,29,354
36fp M gf]S;fgL Joj:yf - - -
hDdf 10,23,05,79,463 11,07,87,28,915 10,23,05,79,463 11,07,87,28,915
#!, cfiff9 @)&& df a}+s tyf ljQLo ;+:yfnfO{ k|bfg ul/Psf] () lbg ;Ddsf] Placement ?= !,*%,(%,**,!%(=^% /x]sf] 5 .

$=$ Derivative ljQLo pks/0f ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
Jofkfl/s p2]Zo ePsf] - - - -
Interest Rate Swap - - - -
Currency Swap - - - -
Forward Exchange Contracts - - - -
cGo - - - -
hf]lvd Joj:yfkg p2]Zo ePsf] 10,85,95,97,549 8,53,90,57,559 10,85,95,97,549 8,53,90,57,559

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
Interest Rate Swap - - - -
Currency Swap - - - -
Forward Exchange Contracts 10,85,95,97,549 8,53,90,57,559 10,85,95,97,549 8,53,90,57,559
cGo - - - -
hDdf 10,85,95,97,549 8,53,90,57,559 10,85,95,97,549 8,53,90,57,559

$=% cGo Jofkfl/s ;DklQ ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
6]«h/L lanx? - - - -
g]kfn ;/sf/sf] lwtf]kq - - - -
g]kfn /fi6« a}+ssf] C0fkq - - - -
:jb]zL O=k= k|fKt ;+:yfsf] a08 - - - -
:jb]zL O=k= k|fKt ;+:yfsf] z]o/ 17,18,09,335 2,11,25,953 - -
cGo nufgL (Mutual Fund) 2,48,86,063 2,50,53,867 - -
hDdf 19,66,95,398 4,61,79,820 - -
lwtf]df /flvPsf] - - - -
lwtf]df g/flvPsf] 19,66,95,398 4,61,79,820 - -

$=^ ljQLo ;+:yfnfO{ lbPsf] shf{ ;fk6 ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
n3'ljQ ;+:yfnfO{ lbPsf] shf{ 5,89,53,21,208 6,11,96,89,651 5,89,53,21,208 6,11,96,89,651
cGo - - - -
36fp M gf]S;fgL Joj:yf -5,89,53,212 -6,11,96,897 -5,89,53,212 -6,11,96,897
hDdf 5,83,63,67,996 6,05,84,92,754 5,83,63,67,996 6,05,84,92,754

$=^=! gf]S;fgL Joj:yf ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
o; jif{sf] z'?jftL df}Hbft 6,11,96,897 4,61,19,091 6,11,96,897 4,61,19,091
o; jif{sf] gf]S;fgL Joj:yf
o; jif{sf] Joj:yf - 1,50,77,806 - 1,50,77,806
c;'nL ÷ lkmtf{ 22,43,685 - 22,43,685 -
ckn]vg ul/Psf] /sd - - - -
cfiff9 d;fGtsf] df}Hbft 6,34,40,582 6,11,96,897 6,34,40,582 6,11,96,897

$=& u|fxsnfO{ lbPsf] shf{ ;fk6 ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
Amortised Cost df dfkg ul/Psf] shf{
1,51,02,24,48,787 1,29,63,39,14,304 1,51,02,24,48,787 1,29,63,39,14,304
;fk6
36fp M gf]S;fgL Joj:yf -2,96,83,78,254 -2,13,36,71,333 -2,96,83,78,254 -2,13,36,71,333
;fd'lxs gf]S;fgL Joj:yf -1,75,13,92,987 -1,21,99,29,406 -1,75,13,92,987 -1,21,99,29,406

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

Psn gf]S;fgL Joj:yf -1,21,69,85,267 -91,37,41,927 -1,21,69,85,267 -91,37,41,927

v'b /sd 1,48,05,40,70,533 1,27,50,02,42,971 1,48,05,40,70,533 1,27,50,02,42,971

FVTPL df dfkg ul/Psf] shf{ ;fk6 - - - -

hDdf 1,48,05,40,70,533 1,27,50,02,42,971 1,48,05,40,70,533 1,27,50,02,42,971

gf]6 M ;fd'lxs Ifo gf]S;fgL Joj:yfn] c;n shf{df ul/Psf] !∞ shf{ gf]S;fgL Joj:yfnfO{ hgfpF5 eg] Psn Ifo gf]S;fgL Joj:yfn]
g]kfn /fi6« a}+ssf] lgb]{zg g= @÷&^ df ljeflht cGo shf{df ul/Psf] shf{ gf]S;fgL Joj:yfnfO{ hgfpF5.

$=&=! k|s[ltsf] cfwf/df shf{ tyf ;fk6Lsf] ljZn]if0f ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
cfjlws shf{ 30,27,47,25,752 19,69,31,05,384 30,27,47,25,752 19,69,31,05,384
clwljsif{ shf{ 14,08,66,94,370 15,47,49,93,916 14,08,66,94,370 15,47,49,93,916
l6= cf/= shf{ ÷ cfoft shf{ 12,06,83,12,265 11,00,34,70,337 12,06,83,12,265 11,00,34,70,337
rfn' k"“hL shf{ 49,31,01,37,865 43,15,41,64,420 49,31,01,37,865 43,15,41,64,420
JolQmut 3/ shf{ 10,73,06,85,669 10,07,03,52,469 10,73,06,85,669 10,07,03,52,469
l/on :6]6 shf{ 6,44,66,58,093 4,95,32,53,721 6,44,66,58,093 4,95,32,53,721
dflh{g k|s[ltsf] shf{ 1,34,35,05,203 85,50,82,830 1,34,35,05,203 85,50,82,830
xfo/ kr{]h shf{ 2,52,44,10,365 2,65,81,74,311 2,52,44,10,365 2,65,81,74,311
ljkGg ju{ shf{ 1,11,79,37,239 7,31,82,02,852 1,11,79,37,239 7,31,82,02,852
laN; vl/b shf{ 6,34,69,288 17,53,29,595 6,34,69,288 17,53,29,595
sd{rf/L shf{ 2,81,54,96,451 2,52,30,34,852 2,81,54,96,451 2,52,30,34,852
cGo 16,18,12,57,879 8,87,69,82,948 16,18,12,57,879 8,87,69,82,948
hDdf 1,46,96,32,90,440 1,26,75,61,47,635 1,46,96,32,90,440 1,26,75,61,47,635
c;'n pk/ ug{ afFsL Aofh 1,09,07,80,093 74,40,95,336 1,09,07,80,093 74,40,95,336
s'n hDdf 1,48,05,40,70,533 127,50,02,42,971 1,48,05,40,70,533 1,27,50,02,42,971

$=&=@ d'b|fsf] cfwf/df shf{ tyf ;fk6Lsf] ljZn]if0f ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
g]kfnL ?k}of“ 1,39,75,34,92,673 1,19,99,53,95,858 1,39,75,34,92,673 1,19,99,53,95,853
ef/tLo ?lkof“ 12,28,998 - 12,28,998 -
cd]l/sL 8n/ 8,28,67,99,798 7,46,17,58,305 8,28,67,99,798 7,46,17,58,305
kfp08 :6{lnª 9,71,520 1,70,34,066 9,71,520 1,70,34,066
o'/f] 1,15,77,544 2,60,54,742 1,15,77,544 2,60,54,742
hfkfgL o]g - - - -
rfOlgh o'jfg - - - -
cGo - - - -
hDdf 1,48,05,40,70,533 1,27,50,02,42,971 1,48,05,40,70,533 1,27,50,02,42,971

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

$=&=# lwtf]sf] cfwf/df shf{ tyf ;fk6sf] ljZn]if0f ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
;'/lIft
rn ÷ crn ;DklQ 1,39,11,76,16,594 1,12,99,74,16,544 1,39,11,76,16,594 1,12,99,74,16,544
;'g tyf rfFbL - - - -
:jb]zL a}+s tyf ljQLo ;+:yfsf] hdfgt - - - -
g]kfn ;/sf/sf] hdfgt - - - -
cGt/f{li6|«o :t/df >]0fLs[t a}+ssf]
- - - -
hdfgt
lgof{t b:tfj]hsf] lwtf] 6,25,07,483 18,12,89,107 6,25,07,483 18,12,89,107
d'4tL vftfsf] lwtf] 71,63,46,494 82,43,30,809 71,63,46,494 82,43,30,809
;/sf/L lwtf]kqsf] lwtf] 1,20,73,483 1,33,22,185 1,20,73,483 1,33,22,185
sfpG6/ hdfgt - - - -
JolQmut hdfgt 38,756 4,61,727 38,756 4,61,727
cGo lwtf] 7,92,73,15,789 13,23,86,30,809 7,92,73,15,789 13,23,86,30,809
hDdf 1,47,83,58,98,598 1,27,25,54,51,181 1,47,83,58,98,598 1,27,25,54,51,181
c;'/lIft 21,81,71,935 24,47,91,790 21,81,71,935 24,47,91,790
s'n hDdf 1,48,05,40,70,533 1,27,50,02,42,971 1,48,05,40,70,533 1,27,50,02,42,971

$=&=$ gf]S;fgL Joj:yf ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
Psn ?kdf ul/Psf] gf]S;fgL Joj:yf
jif{sf] z'?sf] df}Hbft 91,37,41,927 63,52,73,377 91,37,41,927 63,52,73,377
o; jif{sf] gf]S;fgL Joj:yf 30,32,43,340 27,84,68,550 30,32,43,340 27,84,68,550
o; jif{sf] gf]S;fgL Joj:yf 30,32,43,340 27,84,68,550 30,32,43,340 27,84,68,550
o; jif{sf] c;'nL ÷ gf]S;fgL Joj:yfaf6 lkmtf{ - - - -
ckn]vg - - - -
ljb]zL d'b|fdf ljlgdo b/sf] leGGftf - - - -
cGo yk36 - - - -
jif{sf] cGTodf ePsf] df}Hbft 1,21,69,85,267 91,37,41,927 1,21,69,85,267 91,37,41,927
;fd'lxs ?kdf ul/Psf] gf]S;fgL Joj:yf - - - -
jif{sf] z'?sf] df}Hbft 1,21,99,29,406 1,10,88,22,933 1,21,99,29,406 1,10,88,22,933
o; jif{sf] gf]S;fgL Joj:yf 53,14,63,581 11,11,06,473 53,14,63,581 11,11,06,473
o; jif{sf] c;'nL ÷ gf]S;fgL Joj:yfaf6 lkmtf{ 53,14,63,581 11,11,06,473 53,14,63,581 11,11,06,473
ljb]zL d'b|fdf ljlgdo b/sf] leGGftf - - - -
cGo yk36 - - - -
jif{sf] cGTodf ePsf] df}Hbft 1,75,13,92,987 1,21,99,29,406 1,75,13,92,987 1,21,99,29,406
hDdf Ifo gf]S;fgL Joj:yf 2,96,83,78,254 2,13,36,71,333 2,96,83,78,254 2,13,36,71,333

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

$=* nufgL p2]Zosf lwtf]kq ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
df dfkg ul/Psf nufgL
Amortised Cost 28,36,26,35,619 21,63,96,23,652 28,12,54,08,619 21,39,56,23,652
FVTOCI df dfkg ul/Psf z]o/ nufgL 5,50,79,88,367 3,90,74,49,037 5,50,79,88,367 3,90,74,49,037
hDdf 33,87,06,23,986 25,54,70,72,689 33,63,33,96,986 25,30,30,72,689

$=*=! Amortised Cost df dfkg ul/Psf nufgL ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
C0f lwtf]kq 11,00,00,000 11,00,00,000 - -
g]kfn ;/sf/sf] a08 18,31,87,19,861 15,89,15,76,428 18,31,87,19,861 15,89,15,76,428
g]kfn ;/sf/sf] 6«]h/L laN; 9,80,66,88,758 5,50,40,47,224 9,80,66,88,758 5,50,40,47,224
g]kfn /fi6« a}+ssf] a08 - - - -
g]kfn /fi6« a}+ssf] lgIf]k pks/0f - - - -
cGo 12,72,27,000 13,40,00,000 - -
36fp M gf]S;fgL Joj:yf - - - -
hDdf 28,36,26,35,619 21,63,96,23,652 28,12,54,08,619 21,39,56,23,652

$=*=@ FVTOCI df dfkg ul/Psf] z]o/ nufgL ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
O{lSjl6 pks/0f
;"rLs[t 4,48,53,29,771 2,96,12,54,062 4,48,53,29,771 2,96,12,54,062
;"rLs[t gePsf] 56,07,04,515 46,11,99,893 56,07,04,515 46,11,99,893
Mutual fund O{sfO{ 46,19,54,081 48,49,95,082 46,19,54,081 48,49,95,082
hDdf 5,50,79,88,367 3,90,74,49,037 5,50,79,88,367 3,90,74,49,037

jflif{s k|ltj]bg @)&^÷&& 

 $=*=# O{lSjl6df nufgL ;DaGwL hfgsf/L ?=


@)&& cfiff9 #! @)&^ cfiff9 #! ahf/ d"No dfkgsf]
lwtf]kqx?
k/n df]n Fair Value k/n df]n ahf/ d"No >]0fLs/0f
!= ;'rLs[t sDkgLsf] O{lSjl6df nufgL 16,89,51,294 4,48,53,29,771 16,89,51,294 2,96,12,54,062
!=! ?/n dfOqmf] kmfOgfG; 8]enKd]06 ;]G6/ ln=
*,&&,!*^ ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf -#,^(,(*^ af]g; 5,07,20,000 30,74,53,737 5,07,20,000 25,76,97,791 Level 3 - Adjusted MTM
z]o/ ;d]t_
glan a}+s lnld6]8

!=@ lgw{g pTyfg a}+s ln= – ;~rfns z]o/

!$,)*,(** ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf -!@,$!,*&%=%) 1,67,11,200 71,50,61,156 1,67,11,200 47,39,83,395 Level 3 - Adjusted MTM

jflif{s k|ltj]bg @)&^÷&&

af]g; z]o/ ;d]t_
!=# lgw{g pTyfg a}+s ln= – ;~rfns z]o/ ?kfGt/0f eO{ ;fwf/0f
z]o/ ePsf] - 67,77,81,475 - 44,92,70,610 Level 1 - MTM
^,^&,&^% ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
!=$ l5d]s n3'ljQ lasf; a}+s ln= – ;~rfns z]o/
!#,)(,%&& ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf -!),^%,&(* 2,43,77,900 71,37,19,465 2,43,77,900 48,93,45,475 Level 3 - Adjusted MTM
af]g; z]o/ ;d]t_
!=% l5d]s n3'ljQ lasf; a}+s ln – ;~rfns z]o/ ?kfGt/0f eO{
;fwf/0f z]o/ ePsf] - 53,17,82,660 - 36,46,04,300 Level 1 - MTM
$,*&,*&$ ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
!=^ l8k|f]S; n3'ljQ lasf; a}+s ln= – ;~rfns z]o/
(,$&,@@^=## ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf -%,!^,&&*=## 4,30,44,794 41,01,49,001 4,30,44,794 26,30,37,235 Level 3 - Adjusted MTM
af]g; z]o/ ;d]t_
!=& l8k|f]S; n3'ljQ lasf; a}+s ln= – ;~rfns z]o/ ?kfGt/0f eO{
;fwf/0f z]o/ ePsf] - 30,44,62,183 - 19,52,57,680 Level 1 - MTM
#,%!,%&@=(^ ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
!=* ;fgf ls;fg lasf; a}+s ln=
#,)#,^%! ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf -@,)*,)#^ af]g; 95,61,600 19,75,25,356 95,61,600 11,31,08,724 Level 3 - Adjusted MTM
z]o/ ;d]t_
!=( :jfjnDag n3'ljQ lasf; a}+s ln=
(,%@,^)$ ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf -*,@&,^(( af]g; 1,24,90,500 58,72,80,428 1,24,90,500 33,07,65,313 Level 3 - Adjusted MTM
z]o/ ;d]t_
!=!) g]kfn u|fld0f lasf; a|}+s Level 3 - Adjusted MTM
80,45,300 2,17,22,310 80,45,300 1,44,81,540
*),$%# ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
!=!! dlxnf ;xofqf dfOqmf] kmfOgfG; ljQLo ;+:yf ln=
$*,$)) ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf -*,$)) af]g; 40,00,000 1,83,92,000 40,00,000 97,02,000 Level 3 - Adjusted MTM
z]o/ ;d]t_
 @)&& cfiff9 #! @)&^ cfiff9 #! ahf/ d"No dfkgsf]
lwtf]kqx?
k/n df]n Fair Value k/n df]n ahf/ d"No >]0fLs/0f
@= ;'rLs[t gePsf] sDkgLsf] OlSjl6df nufgL 1,10,18,028 56,07,04,515 98,20,381 46,11,99,893
@=! Shf{ ;"rgf s]Gb| ln=
!,%$,$)# ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf -!,$@,)$* af]g; 12,35,500 3,61,42,796 12,35,500 2,83,43,637 Level 3 - Equity Valuation
z]o/ ;d]t_
@=@ g]zgn a}+ls· 6«]lg· OlG:6Ro"6 Level 3 - Equity Valuation
18,34,860 87,57,119 12,00,000 49,78,078
!*,#$( ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf
@=# g]kfn lSnol/· xfp; lnld6]8
$(,^*) ;fwf/0f z]o/ ?= !)) sf b/n] r'Qmf -@$,^*) af]g; 25,00,000 1,12,25,401 25,00,000 78,63,138 Level 3 - Equity Valuation
z]o/ ;d]t_
@=$ lehf OGs Level 3 - Adjusted MTM
- 29,14,68,516 - 24,31,27,045
^,!^^ ‘u’ ju{sf] ;fwf/0f z]o/ )=)))! cd]l/sg 8n/sf b/n] r'Qmf
@=% df:6/ sf8{ OGskf]{/]6]8 Level 3 - Adjusted MTM
- 20,47,68,963 - 16,94,08,041
!!,!$) ‘v’ ju{sf] ;fwf/0f z]o/ )=)))! cd]l/sg 8n/sf b/n] r'Qmf
@=^ :jLkm\6sf] z]o/df nufgL -o"/f] c+lst_
54,47,668 83,41,720 48,84,881 74,79,954 Level 3 - Equity Valuation
!# ;fwf/0f z]o/ !@% o"/f]sf sf b/n] r'Qmf
#= ;fd'lxs nufgL sf]ifdf nufgL 48,47,28,430 46,19,54,081 51,06,42,840 48,49,95,082
#=! ;fd'lxs nufgL sf]if -glan Aofn]G; km08 @_
16,80,00,000 16,63,20,000 16,80,00,000 16,80,00,000 Level 1 - MTM
-?= !) sf b/n] !,^*,)),))) O{sfO{{ lsQf_
#=@ ;fd'lxs nufgL sf]if -Pg=Pd=aL= ;'ne nufgL km08 !_ Level 1 - MTM
- - 1,30,49,980 1,41,20,078
-?= !) sf b/n] !#,)$,((* O{sfO{{ lsQf_
#=# ;fd'lxs nufgL sf]if -Pg=cfO{=aL=Pn= ;d[l4 km08 !_ Level 1 - MTM
1,73,89,120 1,72,15,229 1,73,89,120 1,61,02,325
-?= !) sf b/n] !&,#*,(!@ O{sfO{{ lsQf_
#=$ ;fd'lxs nufgL sf]if -nIdL Eofn' km08 l:sd !_ Level 1 - MTM
- - 1,28,64,430 1,31,21,719
-?= !) sf b/n] !@,*^,$$# O{sfO{{ lsQf_
#=% ;fd'lxs nufgL sf]if -Unf]an cfO=Pd=O{= Do"r'cn km08
-;Dd'Ggt l:sd !_ 2,37,32,930 2,03,62,854 2,37,32,930 1,98,88,195 Level 1 - MTM
-?= !) sf b/n] @#,&#,@(# O{sfO{{ lsQf_
glan a}+s lnld6]8

jflif{s k|ltj]bg @)&^÷&&

#=^ ;fd'lxs nufgL sf]if -glan O{lSjl6 km08_
17,50,00,000 16,32,75,000 17,50,00,000 16,32,75,000 Level 1 - MTM
-?= !) sf b/n] !,&%,)),))) O{sfO{{ lsQf_


 @)&& cfiff9 #! @)&^ cfiff9 #! ahf/ d"No dfkgsf]


lwtf]kqx?
k/n df]n Fair Value k/n df]n ahf/ d"No >]0fLs/0f
#=& ;fd'lxs nufgL sf]if -Pg=Pd=aL= Soflk6n xfO{la|8 km08_
1,26,19,210 1,19,88,250 1,26,19,210 1,26,57,068 Level 1 - MTM
-?= !) sf b/n] !@,^!,(@! O{sfO{{ lsQf_
#=* ;fd'lxs nufgL sf]if -Pg=cfO{=aL=Pn= k|ult km08_ Level 1 - MTM
85,61,770 69,77,843 85,61,770 63,69,957
-?= !) sf b/n] *,%^,!&& O{sfO{{ lsQf_
glan a}+s lnld6]8

#=( ;fd'lxs nufgL sf]if -nIdL O{lSjl6 km08_ Level 1 - MTM

2,92,47,920 2,56,50,426 2,92,47,920 2,23,16,163
-?= !) sf b/n] @(,@$,&(@ O{sfO{{ lsQf_

jflif{s k|ltj]bg @)&^÷&&

#=!) ;fd'lxs nufgL sf]if -l;wfy{ O{lSjl6 km08_ Level 1 - MTM
96,77,480 96,77,480 96,77,480 97,64,577
-?= !) sf b/n] (,^&,&$* O{sfO{{ lsQf_
#=!! ;fd'lxs nufgL sf]if -;flgdf O{lSjl6 km08_ Level 1 - MTM
2,40,00,000 2,38,32,000 2,40,00,000 2,25,60,000
-?= !) sf b/n] @$,)),))) O{sfO{{ lsQf_
#=!@ ;fd'lxs nufgL sf]if -l;l6hg Do'r'cn km08_ Level 1 - MTM
1,00,00,000 1,00,60,000 1,00,00,000 1,01,80,000
-?= !) sf b/n] !),)),))) O{sfO{{ lsQf_
#=!# ;fd'lxs nufgL sf]if -Pg=cfO{=l;= Pl;of u|f]y km08_ Level 1 - MTM
50,00,000 50,95,000 50,00,000 51,40,000
-?= !) sf b/n] %,)),))) O{sfO{{ lsQf_
#=!$ ;fd'lxs nufgL sf]if -Pg=cfO{=aL=Pn= ;xefuLtf km08_
15,00,000 15,00,000 15,00,000 15,00,000 Level 1 - MTM
-?= !) sf b/n] !,%),))) O{sfO{{ lsQf_
hDdf nufgL FVTOCI sf] cfwf/df 66,46,97,752 5,50,79,88,367 68,79,14,515 3,90,74,49,037
 glan a}+s lnld6]8

$=( clu|d s/ e'QmfgL ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
rfn' s/ ;DklQ 26,07,95,998 14,28,92,979 26,07,95,998 13,75,18,681
o; jif{sf] cfo s/ ;DklQ 26,07,95,998 14,28,92,979 26,07,95,998 13,75,18,681
k"j{ cjlwsf] s/ ;DklQ - - - -
rfn' s/ bfloTj 47,06,194 - - -
o; jif{sf] cfo s/ bfloTj 47,06,194 - -
k"j{ cjlwsf] s/ bfloTj - - - -
hDdf 25,60,89,804 14,28,92,979 26,07,95,998 13,75,18,681

$=!) ;xfos sDkgLdf nufgL ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
;"rLs[t ;xfos sDkgLdf nufgL - - - -
;"rLs[t gePsf] ;xfos sDkgLdf nufgL - - 7,80,00,000 7,80,00,000
s'n nufgL - - 7,80,00,000 7,80,00,000

36fp M gf]S;fgL Joj:yf - - - -

v'b hDdf /sd - - 7,80,00,000 7,80,00,000

$=!)=! ;"rLs[t ;xfos sDkgLdf nufgL ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
gePsf] - - - -
hDdf - - - -

$=!)=@ ;"rLs[t ;xfos sDkgLdf nufgL ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
glan O{Ge]i6d]G6 a}+ls· lnld6]8 7,80,00,000 7,80,00,000 7,80,00,000 7,80,00,000
-@,^),))) af]g; lsQf ;lxtsf] hDdf
!),$),))) lsQf z]o/ k|lt ? !)) r"Qmf _
hDdf 7,80,00,000 7,80,00,000 7,80,00,000 7,80,00,000

$=!)=# a}+ssf] ;xfos sDkgL af/] hfgsf/L ?=

a}+s
ljj/0f
@)&& cfiff9 #! @)&& cfiff9 #!
glan O{Ge]i6d]G6 a}+ls· lnld6]8 52% 52%
hDdf 52% 52%

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

$=!)=$ lgoGq0fdf gePsf] ;xfos sDkgLsf] z]o/ :jfldTj ?=

;d"x
ljj/0f @)&& cfiff9 #! @)&& cfiff9 #!
glan O{Ge]i6d]G6 a}+ls· lnld6]8
;xfos sDkgLdf lgoGq0f gx'g] :jfy{sf] lx:;f -∞_ 48 48
o; jif{sf]] gfkmf ÷gf]S;fg 2,14,40,204 1,51,07,102
jif{sf] cGTodf ;l~rt df}Hbft 14,74,89,817 14,52,49,613
NCI nfO{ lt/]sf] nfef+z 1,92,00,000 1,92,00,000

$=!! Pzf]l;P6 sDkgLdf nufgL ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
Pzf]l;P6 sDkgLdf nufgL -;"rLs[t_ 12,87,14,890 12,60,92,661 8,00,00,000 8,00,00,000
Pzf]l;P6 sDkgLdf nufgL -;"rLs[t gePsf]_ - - - -
s'n nufgL 12,87,14,890 12,60,92,661 8,00,00,000 8,00,00,000
36fp M gf]S;fgL Joj:yf - - - -
v'b hDdf /sd 12,87,14,890 12,60,92,661 8,00,00,000 8,00,00,000

$=!!=! Pzf]l;P6 sDkgLdf nufgL -;"rLs[t_ ?=

;d"x a}+s
ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
nfut d"No ahf/ d"No nfut d"No ahf/ d"No nfut d"No ahf/ d"No nfut d"No ahf/ d"No
gf8]k n3'ljQ
ljQLo ;+:yf
lnld6]8
-(,@),))) 8,00,00,000 12,87,14,890 80,000,000 12,60,92,661 8,00,00,000 12,87,14,890 8,00,00,000 12,60,92,661
;fwf/0f z]o/
k||lt ? !))
r'Qmf _
hDdf 8,00,00,000 12,87,14,890 8,00,00,000 12,60,92,661 8,00,00,000 12,87,14,890 8,00,00,000 12,60,92,661

$=!!=@ Pzf]l;P6 sDkgLdf nufgL -;"rLs[t gePsf]_ ?=

;d"x a}+s
ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
nfut d"No ahf/ d"No nfut d"No ahf/ d"No nfut d"No ahf/ d"No nfut d"No ahf/ d"No
gf8]k n3'ljQ
ljQLo ;+:yf
lnld6]8
-$,)),))) - - - - - - - -
;fwf/0f z]o/
k||lt ? !))
r'Qmf_
hDdf - - - - - - - -

gf]6M Pzf]l;P6 sDkgLdf ePsf] nufgLnfO{ a}s

+ sf] ljQLo ljj/0fdf nfut d"Nodf / ;d"xsf] ljQLo ljj/0fdf O{lSjl6sf] cfwf/df n]vf°g ul/G5.

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

$=!!=# a}+ssf] Pzf]l;P6 sDkgLaf/] hfgsf/L ?=

;d"xsf] :jfldTj ∞ a}+ssf] :jfldTj ∞
ljj/0f ;d"x a}+s
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
gf8]k n3'ljQ ljQLo ;+:yf lnld6]8 25% 25% 25% 25%

$=!!=$ Pzf]l;P6sf] O{lSjl6 d"No ?=

;d"x
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #!
gf8]k n3'ljQ ljQLo ;+:yf lnld6]8 12,87,14,890 12,60,92,661

$=!@ nufgL p2]Zo ePsf l:y/ ;DklQ ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
ahf/ d"Nodf dfkg ul/Psf]
o; jif{sf] z'?jftsf] df}Hbft - - - -
o; jif{sf] yk ÷ lg;u{ - - - -
ahf/ d"Nodf ePsf] v'b 36a9 - - - -
;dfof]hg ÷ :yfgfGt/0f - - - -
v'b /sd - - - -
nfut d"Nodf dfkg ul/Psf]
o; jif{sf] z'?jftsf] df}Hbft 82,18,665 82,18,665 82,18,665 82,18,665
o; jif{sf] yk ÷ lg;u{ - - - -
ahf/ d"Nodf ePsf] yk 36a9 - - - -
;dfof]hg ÷ :yfgfGt/0f - - - -
v'b /sd 82,18,665 82,18,665 82,18,665 82,18,665
hDdf 82,18,665 82,18,665 82,18,665 82,18,665

jflif{s k|ltj]bg @)&^÷&& 

 $=!# ;DklQ tyf pks/0f ?=


;d"x
ljj/0f sDKo"6/ / kmgL{r/ / pks/0f tyf
hUuf ejg k6\6f ;DklQ jfxgx? d]lzg/L o; jif{ ut jif{
;fdfgx? lkmS:r/ cGo
k/n d"No
>fj0f )!, @)&% sf] df}Hbft 24,05,42,149 31,65,31,248 11,81,92,612 23,68,43,171 36,58,41,221 16,24,69,313 - 45,22,66,790 1,89,26,86,506 1,89,26,86,506
o; jif{ yk ul/Psf] - - 3,02,40,416 3,29,57,330 9,39,13,100 2,09,05,446 - 5,19,28,124 22,99,44,417 22,99,44,417
glan a}+s lnld6]8

clwu|xg (Acquisition) - - 3,02,40,416 3,29,57,330 9,39,13,100 2,09,05,446 - 5,19,28,124 22,99,44,417 22,99,44,417

jflif{s k|ltj]bg @)&^÷&&

k"FhLs/0f (Capitalization) - - - - - - - - - -
o; jif{sf] laqmL ÷ ckn]vg - - -51,03,754 -1,24,74,789 -3,71,91,342 -30,17,598 - -6,17,21,370 -11,95,08,854 -11,95,08,854
k'g/d"Nof°g ÷ k'g/n]vg - - - - - - - - - -
cfiff9 d;fGt @)&^ sf] df}Hbft 24,05,42,149 31,65,31,248 14,33,29,274 25,73,25,713 42,25,62,979 18,03,57,161 - 44,24,73,544 2,00,31,22,069 2,00,31,22,069
o; jif{ yk ul/Psf] - - 9,70,91,223 6,47,17,543 7,51,02,800 3,94,28,973 - 10,18,89,846 37,82,30,385 -
clwu|xg (Acquisition) - - 9,70,91,223 6,47,17,543 7,51,02,800 3,94,28,973 - 10,18,89,846 37,82,30,385 -
k"FhLs/0f (Capitalization) - - - - - - - - - -
o; jif{sf] laqmL ÷ ckn]vg - - -31,28,707 -9,92,323 -3,95,01,195 -11,18,274 - -66,22,528 -5,13,63,026 -
k'g/d"Nof°g ÷ k'g/n]vg - - - - - - - - - -
cfiff9 d;fGt @)&& sf] df}Hbft 24,05,42,149 31,65,31,248 23,72,91,791 32,10,50,933 45,81,64,584 21,86,67,860 - 53,77,40,862 2,32,99,89,428 2,00,31,22,069
x|f; s6\6L tyf gf]S;fgL Joj:yf
>fj0f )!, @)&% sf] df}Hbft - 12,12,01,173 2,85,45,701 17,40,13,681 15,46,65,051 10,68,79,293 - 29,96,43,890 - 88,49,48,790
o; jif{ yk ul/Psf] - 97,66,504 2,33,56,523 1,95,88,576 4,87,22,436 1,53,83,424 - 4,23,96,218 - 15,92,13,682
o; jif{sf] gf]S;fgL Joj:yf - - - - - - - - - -
laqmL ÷ ckn]vg - - -51,03,754 -1,20,14,392 -2,89,78,823 -28,43,549 - -5,90,09,882 - -10,79,50,399
k'g/n]vg - - - - - - - - - -
cfiff9 d;fGt @)&^ sf] df}Hbft - 13,09,67,677 4,67,98,469 18,15,87,865 17,44,08,665 11,94,19,169 - 28,30,30,227 - 93,62,12,073
o; jif{ yk ul/Psf] - - - - - - - - - -
o; jif{sf] gf]S;fgL Joj:yf - 42,05,612 1,37,62,771 77,89,849 4,17,45,163 92,18,616 - 2,52,62,233 10,19,84,244 -
laqmL ÷ ckn]vg - - -31,28,707 -9,42,436 2,68,11,406 -10,50,059 - -64,50,034 -3,83,82,641 -
k'g/n]vg - - - - - - - - - -
cfiff9 d;fGt @)&& sf] df}Hbft - 13,51,73,289 5,74,32,533 18,84,35,279 18,93,42,422 12,75,87,727 - 30,18,42,426 99,98,13,676 93,62,12,073
k"“hLut lgdf{0fsf] v'b lstfaL d"No
cfiff9 d;fGt @)&^ sf] df}Hbft 24,05,42,149 18,55,63,571 9,65,30,805 7,57,37,848 24,81,54,314 6,09,37,992 - 15,94,43,317 - 1,06,69,09,996
cfiff9 d;fGt @)&& sf] df}Hbft 24,05,42,149 18,13,57,959 17,98,59,258 13,26,15,654 26,88,22,162 9,10,80,133 - 23,58,98,436 1,33,01,75,752 -
 ?=
a}+s
ljj/0f sDKo"6/ / kmgL{r/ / pks/0f tyf
hUuf ejg k6\6f ;DklQ jfxgx? d]lzg/L o; jif{ ut jif{
;fdfgx? lkmS:r/ cGo
k/n d"No
>fj0f )!, @)&% sf] df}Hbft 24,05,42,149 31,65,31,248 10,68,19,420 22,96,66,816 35,26,19,921 15,53,97,986 - 44,68,43,167 - 1,84,84,20,708
o; jif{ yk ul/Psf] - - 3,02,40,416 3,29,23,014 9,39,13,100 2,09,05,446 - 5,19,19,157 - 22,99,01,133
clwu|xg (Acquisition) - - 3,02,40,416 3,29,23,014 9,39,13,100 2,09,05,446 - 5,19,19,157 22,99,01,133 22,99,01,133
k"FhLs/0f (Capitalization) - - - - - - - - - -
o; jif{sf] laqmL ÷ ckn]vg - - -51,03,754 -1,24,74,789 -3,27,92,342 -30,17,598 - -6,17,21,370 -11,51,09,854 -11,51,09,854
k'g/d"Nof°g ÷ k'g/n]vg - - - - - - - - - -
cfiff9 d;fGt @)&^ sf] df}Hbft 24,05,42,149 31,65,31,248 13,19,56,082 25,01,15,042 41,37,40,679 17,32,85,834 - 43,70,40,953 - 1,96,32,11,988
o; jif{ yk ul/Psf] - - 9,70,48,729 6,43,03,213 7,51,02,800 3,94,28,973 - 10,18,81,846 37,77,65,561
clwu|xg (Acquisition) - - 9,70,48,729 6,43,03,213 7,51,02,800 3,94,28,973 - 10,18,81,846 37,77,65,561 -
k"FhLs/0f (Capitalization) - - - - - - - - - -
o; jif{sf] laqmL ÷ ckn]vg - - -31,28,707 -9,92,323 -3,95,01,195 -11,18,274 - -66,22,528 -5,13,63,026 -
k'g/d"Nof°g ÷ k'g/n]vg - - - - - - - - - -
cfiff9 d;fGt @)&& sf] df}Hbft 24,05,42,149 31,65,31,248 22,58,76,105 31,34,25,932 44,93,42,284 21,15,96,533 - 53,23,00,271 2,28,96,14,522 1,96,32,11,988
x|f; s6\6L tyf gf]S;fgL Joj:yf
>fj0f )!, @)&% sf] df}Hbft - 12,12,01,173 2,23,02,004 16,94,68,264 14,93,20,087 10,32,18,818 - 29,66,50,308 - 86,21,60,654
o; jif{ yk ul/Psf] - 97,66,504 2,27,01,194 1,87,00,455 4,68,68,395 1,49,29,444 - 4,20,56,221 - 15,50,22,214
o; jif{sf] gf]S;fgL Joj:yf - - - - - - - - 1,55,022,214 -
laqmL ÷ ckn]vg - - -51,03,754 -1,20,14,392 -2,67,91,378 -28,43,549 - -5,90,09,882 -10,57,62,954 -10,57,62,954
k'g/n]vg - - - - - - - - - -
cfiff9 d;fGt @)&^ sf] df}Hbft - 13,09,67,677 3,98,99,443 17,61,54,328 16,93,97,104 11,53,04,713 - 27,96,96,648 - 91,14,19,914
o; jif{ yk ul/Psf] - - - - - - - - - -
o; jif{sf] gf]S;fgL Joj:yf - 42,05,612 1,30,96,105 70,80,798 4,03,93,964 87,64,691 - 2,49,21,595 9,84,62,765 -
laqmL ÷ ckn]vg - - -31,28,707 -9,42,436 -2,68,11,406 -10,50,059 - -64,50,034 -3,83,82,641 -
k'g/n]vg - - - - - - - - - -
cfiff9 d;fGt @)&& sf] df}Hbft - 13,51,73,289 4,98,66,841 18,22,92,690 18,29,79,663 12,30,19,346 - 29,81,68,209 97,15,00,038 91,14,19,914
glan a}+s lnld6]8

jflif{s k|ltj]bg @)&^÷&&

k"“hLut lgdf{0fsf] v'b lstfaL d"No -
cfiff9 d;fGt @)&^ sf] df}Hbft 24,05,42,149 18,55,63,571 9,20,56,639 7,39,60,714 24,43,43,575 5,79,81,121 - 15,73,44,305 - 105,17,92,074


cfiff9 d;fGt @)&& sf] df}Hbft 24,05,42,149 18,13,57,959 17,60,09,264 13,11,33,242 26,63,62,621 8,85,77,187 - 23,41,32,062 1,31,81,14,485 -
 glan a}+s lnld6]8

$=!$ ;fv tyf cef}lts ;DklQx? ?=

;d"x
ljj/0f ;6j]o/ cfiff9 d;fGtdf df}Hbft
;fv cGo
v/Lb lasf; @)&& @)&^
k/n d"No
>fj0f )!, @)&% sf] df}Hbft 7,91,10,414 7,91,10,414
o; jif{ yk ul/Psf] 67,11,299 67,11,299
clwu|xg (Acquisition) 67,11,299 67,11,299
k"FhLs/0f (Capitalization) - -
o; jif{sf] laqmL ÷ ckn]vg -29,91,675 -29,91,675
k'g/d"Nof°g ÷ k'g/n]vg - -
cfiff9 d;fGt @)&^ sf] df}Hbft 8,28,30,038 - 8,28,30,038
o; jif{ yk ul/Psf]
clwu|xg (Acquisition) 4,75,19,116 4,75,19,116
k"FhLs/0f (Capitalization) - -
o; jif{sf] laqmL ÷ ckn]vg -1,77,03,378 -1,77,03,378
k'g/d"Nof°g ÷ k'g/n]vg - -
cfiff9 d;fGt @)&& sf] df}Hbft 11,26,45,776 11,26,45,776 8,28,30,038
kl/zf]wg tyf gf]S;fgL Joj:yf
>fj0f )!, @)&% sf] df}Hbft 2,82,38,960 2,82,38,960
o; jif{ yk ul/Psf] 1,52,87,591 1,52,87,591
o; jif{sf] gf]S;fgL Joj:yf - -
laqmL ÷ ckn]vg -29,91,675 -29,91,675
k'g/n]vg - -
cfiff9 d;fGt @)&^ sf] df}Hbft 4,05,34,876 4,05,34,876
o; jif{sf] gf]S;fgL Joj:yf 1,73,99,208 1,73,99,208
o; jif{sf] yk kl/zf]wg - -
laqmL ÷ ckn]vg -1,77,03,378 -1,77,03,378
k'g/n]vg - -
cfiff9 d;fGt @)&& sf] df}Hbft 4,02,30,706 4,02,30,706 4,05,34,876
k"“hLut lgdf{0fsf] v'b lstfaL d"No - - -
cfiff9 d;fGt @)&^ sf] df}Hbft 4,22,95,162 - 4,22,95,162
cfiff9 d;fGt @)&& sf] df}Hbft 7,24,15,070 7,24,15,070

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

?=
a}+s
ljj/0f ;6j]o/ cfiff9 d;fGtdf df}Hbft
VoftL cGo
v/Lb lasf; @)&& @)&^
k/n d"No
>fj0f )!, @)&% sf] df}Hbft 7,68,53,482 7,68,53,482 7,68,53,482
o; jif{ yk ul/Psf] 62,16,359 62,16,359 62,16,359
clwu|xg (Acquisition) 62,16,359 62,16,359 62,16,359
k"FhLs/0f (Capitalization) - - -
o; jif{sf] laqmL ÷ ckn]vg -29,91,675 -29,91,675 -29,91,675
k'g/d"Nof°g ÷ k'g/n]vg - - -
cfiff9 d;fGt @)&^ sf] df}Hbft 8,00,78,166 8,00,78,166 8,00,78,166
o; jif{ yk ul/Psf] 4,75,19,116 4,75,19,116 -
clwu|xg (Acquisition) 4,75,19,116 4,75,19,116 -
k"FhLs/0f (Capitalization) - - -
o; jif{sf] laqmL ÷ ckn]vg -1,77,03,378 -1,77,03,378 -
k'g/d"Nof°g ÷ k'g/n]vg - - -
cfiff9 d;fGt @)&& sf] df}Hbft 10,98,93,904 10,98,93,904 8,00,78,166
kl/zf]wg tyf gf]S;fgL Joj:yf
>fj0f )!, @)&% sf] df}Hbft 2,65,18,610 - 2,65,18,610
o; jif{ yk ul/Psf] 1,51,50,373 1,51,50,373 1,51,50,373
o; jif{sf] gf]S;fgL Joj:yf - - -
laqmL ÷ ckn]vg -29,91,675 -29,91,675 -29,91,675
k'g/n]vg - - -
cfiff9 d;fGt @)&^ sf] df}Hbft 3,86,77,308 - 3,86,77,308
o; jif{sf] gf]S;fgL Joj:yf
o; jif{sf] yk kl/zf]wg 1,71,70,159 1,71,70,159 -
laqmL ÷ ckn]vg -1,77,03,378 -1,77,03,378 -
k'g/n]vg - - -
cfiff9 d;fGt @)&& sf] df}Hbft 3,81,44,089 3,81,44,089 3,86,77,308
k"“hLut lgdf{0fsf] v'b lstfaL d"No - - -
cfiff9 d;fGt @)&^ sf] df}Hbft 4,14,00,858 - 4,14,00,858
cfiff9 d;fGt @)&& sf] df}Hbft 7,17,49,815 7,17,49,815 -

jflif{s k|ltj]bg @)&^÷&& 

 $=!% :yug s/ ?=


;xfos sDkgL a}+s
ut jif{ @)&%–&^ ut jif{ @)&%–&^
ljj/0f
:yug s/ :yug s/ v'b :yug s/ :yug s/ :yug s/ v'b :yug s/
;DklQ bfloTj ÷ -bfloTj_ ;DklQ bfloTj ÷ -bfloTj_
c:yfoL leGgtf pTkGg x'g] lzif{sx?M
glan a}+s lnld6]8

a}+s tyf ljQLo ;+:yfx?nfO{ k|bfg u/]sf] shf{ - - - - - -

jflif{s k|ltj]bg @)&^÷&&

u|fxsx?nfO{ k|bfg u/]sf] shf{ - - - - - -
nufgL ;DklQx? - - - - - -
nufgL lwtf]kqx? 21,28,692 - 21,28,692 - -96,54,10,357 -96,54,10,357
;DklQ tyf pks/0f - -3,82,497 -3,82,497 - -1,39,33,197 -1,39,33,197
sd{rf/Lsf nflu kl/eflift nfe of]hgf 2,46,022 - 2,46,022 14,16,75,279 -1,95,29,405 12,21,45,873
k6\6f bfloTjx? 6,45,716 - 6,45,716 17,94,714 - 17,94,714
gf]S;fgL Joj:yf - - - - - -
cGo - - - 38,66,229 - 38,66,229
c:yfoL leGgtfx?df :yug s/ 30,20,429 -3,82,497 26,37,932 14,73,36,222 -99,88,72,959 -85,15,36,738
Deferred tax on carry forward of unused tax losses 13,89,548 13,89,548 -
s/sf] b/df kl/jt{g ePsf] sf/0fn] pTkGg x'g] :yug s/ - -
@)&% – &^ sf] cGTosf] v'b :yug s/ 40,27,480 -85,15,36,738
@)&$ – &% sf] z'?jftsf] v'b :yug s/ 40,32,755 -80,37,57,997
o; jif{sf] yk÷-lkmtf{_ 5,275 -4,77,78,741
gfkmf gf]S;fg vftfdf klxrfg ePsf] :yug s/ vr{÷-cfDbfgL_ 5,275 -77,09,365
cGo lj:t[t cfodf klxrfg ePsf] :yug s/ vr{÷-cfDbfgL_ - 5,54,88,106
h]yfdf klxrfg ePsf] :yug s/ vr{÷-cfDbfgL_ - -
gf]6 M a}+s / ;xfos sDkgLsf] xsdf :yug s/sf] leGbf leGb} u0fgf ePsf] 5 / ;d"xdf o; lzif{ssf] ;dfof]hg ul/Psf] 5}g.
 ;xfos sDkgL a}+s
o; jif{ @)&^–&& o; jif{ @)&^–&&
ljj/0f
:yug s/ :yug s/ v'b :yug s/ :yug s/ :yug s/ v'b :yug s/
;DklQ bfloTj ÷ -bfloTj_ ;DklQ bfloTj ÷ -bfloTj_
c:yfoL leGgtf pTkGg x'g] lzif{sx?M
a}+s tyf ljQLo ;+:yfx?nfO{ k|bfg u/]sf] shf{ - - - - - -
u|fxsx?nfO{ k|bfg u/]sf] shf{ - - - - - -
nufgL ;DklQx? - - - - - -
nufgL lwtf]kqx? - -17,99,233 -17,99,233 - -1,45,98,65,989 -1,45,98,65,989
;DklQ tyf pks/0f - -3,33,123 -3,33,123 - -10,18,64,584 -10,18,64,584
sd{rf/Lsf nflu kl/eflift nfe of]hgf 3,60,019 - 3,60,019 14,43,87,583 -3,48,30,659 10,95,56,924
k6\6f bfloTjx? 7,34,446 - 7,34,446 78,66,982 - 78,66,982
gf]S;fgL Joj:yf - - - 68,78,805 - 68,78,805
cGo - - - - -14,02,162 -14,02,162
c:yfoL km/sx?sf] :yug s/ 10,94,465 -21,32,356 -10,37,891 15,91,33,370 -1,59,79,63,394 -1,43,88,30,024
Deferred tax on carry forward of unused tax losses 25,48,284 25,48,284 -
s/sf] b/df kl/jt{g ePsf] sf/0fn] pTkGg x'g] :yug s/ - -
@)&^ – && sf] cGTosf] v'b :yug s/ 15,10,393 -1,43,88,30,024
@)&% – &^ sf] z'?jftsf] v'b :yug s/ 40,27,480 -85,15,36,738
o; jif{sf] yk÷-l/e;{n_ 25,17,087 -58,72,93,286
gfkmf gf]S;fg vftfdf klxrfg ePsf] :yug s/ vr{÷-cfDbfgL_ 25,17,087 8,06,44,377
cGo lj:t[t cfDbfgLdf klxrfg ePsf] :yug s/ vr{÷-cfDbfgL_ - 50,66,48,909
h]yfdf klxrfg ePsf] :yug s/ vr{ ÷ -cfDbfgL_ - -
gf]6 M a}+s / ;xfos sDkgLsf] xsdf :yug s/sf] leGbf leGb} u0fgf ePsf] 5 / ;d"xdf o; lzif{ssf] ;dfof]hg ul/Psf] 5}g.
glan a}+s lnld6]8

jflif{s k|ltj]bg @)&^÷&&


 glan a}+s lnld6]8

$=!^ cGo ;DklQ ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
laqmLsf nflu /flvPsf] ;DklQ - - - -
cGo u}/ a}+ls· ;DklQ - - - -
laN; l/l;j]an - - - -
PsfpG6 l/l;j]an 25,39,68,801 33,81,99,341 21,13,88,189 30,07,30,915
kfs]sf] cfDbfgL - - - -
clu|d e'QmfgL tyf w/f}6L 17,36,81,206 53,12,28,487 17,28,73,740 53,08,12,375
cfo s/ w/f}6L - - - -
:yug sd{rf/L vr{ 2,01,16,76,023 1,73,82,76,409 2,01,16,76,023 1,73,82,76,409
cGo 3,38,95,933 2,17,99,294 3,25,38,940 2,09,51,244
hDdf 2,47,32,21,963 2,62,95,03,532 2,42,84,76,892 2,59,07,70,943

$=!& a}+s tyf ljQLo ;+:yfnfO{ ltg{ afsL /sd ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
Money Market Deposits - - - -
cGt/ a}+s ;fk6L - - - -
cGo a}+s tyf ljQLo ;+:yfsf] lgIf]k - - - -
Settlement and clearing accounts - - - -
cGo 2,22,88,61,182 1,41,90,42,125 2,22,88,61,182 1,41,90,42,125
hDdf 2,22,88,61,182 1,41,90,42,125 2,22,88,61,182 1,41,90,42,125

$=!* g]kfn /fi6« a}+snfO{ ltg{ afFsL /sd ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
g]kfn /fi6« a}+saf6 k|fKt k'g/shf{ 5,32,85,628 8,84,74,781 5,32,85,628 8,84,74,781
:yfoL t/ntf ;'ljwf - - - -
g]kfn /fi6« a}Fsaf6 k|fKt clGtd C0fbftf ;'ljwf - - - -
k'g/vl/b ;Demf}tf cGtu{t laqmL u/]sf] lwtf]kq - - - -
cGo - - - -
hDdf 5,32,85,628 8,84,74,781 5,32,85,628 8,84,74,781

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

$=!( Derivative ljQLo pks/0f ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
Jofkf/Ls p2]Zo ePsf
Interest Rate Swap - - - -
Currency Swap - - - -
Forward Exchange Contracts - - - -
cGo - - - -
hf]lvd Joj:yfkg p2]Zo ePsf 10,76,42,02,582 8,33,50,72,510 10,76,42,02,582 8,33,50,72,510
Interest Rate Swap - - - -
Currency Swap - - - -
Forward Exchange Contracts 10,76,42,02,582 8,33,50,72,510 10,76,42,02,582 8,33,50,72,510
cGo - - - -
hDdf 10,76,42,02,582 8,33,50,72,510 10,76,42,02,582 8,33,50,72,510

$=@) u|fxsaf6 k|fKt lgIf]k ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
;+:yfut lgIf]k
d'2tL lgIf]k 45,97,30,29,831 41,16,51,31,946 45,97,30,29,831 41,17,31,31,946
sn lgIf]k 35,37,17,93,621 28,36,69,91,593 35,38,23,18,170 28,40,25,13,484
rNtL lgIf]k 17,09,94,46,353 16,61,78,18,078 17,09,94,46,353 16,61,78,18,078
cGo 51,00,964 5,56,33,000 51,00,964 5,56,33,000
JolQmut lgIf]k
d'2tL lgIf]k 32,63,20,11,106 23,78,43,55,402 32,63,20,11,106 23,78,43,55,402
art lgIf]k 56,88,53,68,710 49,87,19,16,859 56,88,53,68,710 49,87,19,16,859
rNtL lgIf]k 1,13,57,09,590 1,36,88,72,452 1,13,57,09,590 1,36,88,72,452
cGo 1,69,34,85,248 1,67,97,58,351 1,69,34,85,248 1,67,97,58,351
hDdf 1,90,79,59,45,423 1,62,91,04,77,681 1,90,80,64,69,972 1,62,95,39,99,572

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

$=@)=! d'b|fsf] cfwf/df u|fxs lgIf]ksf] ljZn]if0f ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
g]kfnL ?k}of“ 1,80,92,26,95,753 1,50,30,72,30,686 1,80,93,32,20,302 1,50,35,07,52,577
ef/tLo ?k}of“ - - - -
cd]l/sL 8n/ 8,40,46,94,383 11,35,54,77,472 8,40,46,94,383 11,35,54,77,472
kfp08 :6{lnª 49,45,97,442 50,04,87,913 49,45,97,442 50,04,87,913
o"/f] 85,66,63,285 60,78,61,271 85,66,63,285 60,78,61,271
hfkfgL o]g 3,05,40,235 2,65,43,437 3,05,40,235 2,65,43,437
rfOlgh o'jfg - - - -
cGo 8,60,49,181 11,23,27,091 8,60,49,181 11,23,27,091
hDdf 1,90,79,52,40,280 1,62,90,99,27,870 1,90,80,57,64,829 1,62,95,34,49,761
ltg{ afFsL Aofh 7,05,143 5,49,811 7,05,143 5,49,811
hDdf u|fxs lgIf]k -ltg{ afFsL Aofh
1,90,79,59,45,423 1,62,91,04,77,681 1,90,80,64,69,972 1,62,95,39,99,572
;lxt_

$=@! ;fk6L (Borrowing) ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
:jb]zL ;fk6
g]kfn ;/sf/ - - - -
cGo ;+:yfx? - - - -
cGo - - - -
hDdf - - - -
ljb]zL ;fk6
ljb]zL a}+s tyf ljQLo ;+:yf - - - -
ax'kIfLo lasf; a}+s - - - -
cGo ;+:yfx? - - - -
hDdf - - - -
hDdf - - - -

$=@@ Provisions ?=
;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
Provision for Redundancy

k'g/;+/rgfsf nflu Joj:yf - - - -

sfg'gL tyf cfos/ ;DaGwL d'2f - - - -
Onerous Contracts - - - -
cGo - - - -
hDdf - - - -

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

$=@@=! Provision df ePsf] 36a9 ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
o; jif{sf] z'?sf] df}Hbft
o; jif{sf] yk Joj:yf - - - -
o; jif{ vr{ ePsf] Joj:yf - - - -
o; jif{ lkmtf{ ePsf] Joj:yf - - - -
Unwind of Discount - - - -
o; jif{sf] cGTodf /x]sf] df}Hbft - - - -

$=@# cGo bfloTjx? ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
sd{rf/Lsf] kl/eflift nfe bfloTj -11,61,02,195 8,57,04,771 -11,61,02,195 8,57,04,771
lbw{sflng sd{rf/L ;'ljwf tyf
31,79,65,689 26,79,00,427 31,67,65,625 26,70,80,355
labf;Fu ;DalGwt
cNksflng sd{rf/L ;'ljwf;Fu
- 5,14,14,900 - 5,14,14,900
;DalGwt
e'QmfgL lbg afFsL lanx? 1,23,08,54,029 63,22,35,477 1,23,08,54,029 63,22,35,477
Creditors and accruals 1,81,86,98,389 1,29,45,69,365 1,77,42,90,421 1,28,64,71,854
lgIf]kdf ltg{ afFsL Aofh - - - -
;fk6Ldf ltg{ afFsL Aofh - - - -
Defered grant income ;Fu ;DalGwt
- - - -
bfloTj
e'QmfgL lbg afFsL nfef+z 32,13,42,530 1,07,23,69,537 32,13,42,530 1,07,23,69,537
ljQLo k6\6f;+Fu ;DalGwt - - - -
sd{rf/L af]g; vr{ bfloTj 57,32,11,323 67,64,38,944 56,61,11,908 67,12,57,690
cGo bfloTjx?M
z]o/wgLx?nfO{ ltg{ afFsL k|:tfljt
- - - -
gub nfef+z
cGo bfloTjx? 58,00,87,115 43,01,58,503 40,35,85,226 23,55,48,761
hDdf 4,72,60,56,880 4,51,07,91,924 4,49,68,47,544 4,30,20,83,345

$=@#=! kl/eflift nfe bfloTj ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
of]ubfgdf cfwfl/t bfloTjsf] cfhsf] d"No - - - -
u}/ of]ubfgdf cfwfl/t bfloTjsf] cfhsf] d"No 83,61,94,498 99,90,60,929 83,61,94,498 99,90,60,929
bfloTjsf] hDdf d"No 83,61,94,498 99,90,60,929 83,61,94,498 99,90,60,929
kl/eflift nfe bfloTjsf] nflu of]hgf ul/Psf]
95,22,96,692 91,33,56,158 95,22,96,692 91,33,56,158
;DklQsf] ahf/ d"No
v'b bfloTjsf] cfhsf] d"No -1,16,102,194 8,57,04,771 -1,16,102,194 8,57,04,771
kl/eflift nfe bfloTj -1,16,102,194 8,57,04,771 -1,16,102,194 8,57,04,771

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

$=@#=@ kl/eflift nfe bfloTjsf] nflu of]hgf ul/Psf] ;DklQ ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
Equity securities - - - -
g]kfn ;/sf/sf] a08 - - - -
a+}s lgIf]k - - - -
cGo 95,22,96,692 91,33,56,158 95,22,96,692 91,33,56,158
hDdf 95,22,96,692 91,33,56,158 95,22,96,692 91,33,56,158

$=@#=# kl/eflift nfe bfloTjsf] cfhsf] d"Nodf kl/jt{g ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
o; jif{sf] z'?sf] df}Hbft 99,90,60,929 83,49,46,943 99,90,60,929 83,49,46,943
Actuarial d"Nof°g -4,06,44,256 71,756,975 -40,644,256 7,17,56,975
kl/eflift nfe bfloTjsf] nflu of]hgf
-8,04,41,459 -3,78,13,890 -8,04,41,459 -3,78,13,890
ul/Psf] ;DklQaf6 ePsf] nfesf] e'QmfgL
;]jf tyf Aofh vr{ -4,17,80,716 13,01,70,901 -4,17,80,716 13,01,70,901
o; jif{sf] cGTosf] df}Hbft 83,61,94,498 99,90,60,929 83,61,94,498 99,90,60,929

$=@#=$ of]hgf u/]sf] ;DklQsf] Fair Value df ePsf] yk36 ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
o; jif{sf]] z'?sf] df}Hbft 91,33,56,158 76,27,13,340 91,33,56,158 76,27,13,340
of]hgfdf ul/Psf] of]ubfg 11,93,81,993 18,84,56,708 11,93,81,993 18,84,56,708
of]hgfdf ePsf] e'QmfgL -8,04,41,459 -3,78,13,890 -8,04,41,459 -3,78,13,890
Actuarial d"Nof°gsf] gfkmf ÷ gf]S;fgL - - - -
of]hgf u/]sf] ;DklQaf6 x'g] k|ltkmn - - - -
o; jif{sf] cGTosf] df}Hbft 95,22,96,692 91,33,56,158 95,22,96,692 91,33,56,158

$=@#=% gfkmf ÷ gf]S;fg vftfdf n]vf°g ul/Psf] /sd ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
;]jf vr{ - 12,61,70,302 5,86,12,212 - 12,61,70,302 5,86,12,212
kl/eflift nfe bfloTjsf] Aofh vr{ 8,43,89,586 7,15,58,689 8,43,89,586 7,15,58,689
of]hgf u/]sf] ;DklQaf6 x'g] k|ltkmn - - - -
hDdf -4,17,80,716 13,01,70,901 -4,17,80,716 13,01,70,901

$=@#=^ lj:t[t gfkmf ÷ gf]S;fg vftfdf n]vf°g ul/Psf] /sd ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
Actuarial d"Nof°gsf] gfkmf ÷ gf]S;fgL -4,06,44,256 7,17,56,975 -4,06,44,256 7,17,56,975
hDdf -4,06,44,256 7,17,56,975 -4,06,44,256 7,17,56,975

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

$=@#=& Actuarial d"Nof°gsf] wf/0ffx? ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
Discount b/ 9% 9% 9% 9%
of]hgf u/]sf] ;DklQsf] ;Defljt k|ltkmn b/ 0% 0% 0% 0%
tna a9f]Tt/Lsf] b/ 8% 8% 8% 8%
Withdrawal sf] b/ 5% 5% 5% 5%

$=@$ hf/L u/]sf] C0fkq ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
ahf/ d"Nodf juL{s[t - - - -
Amortised Cost df juL{s[t 2,03,58,74,071 - 2,03,58,74,071 -
hDdf 2,03,58,74,071 - 2,03,58,74,071 -

$=@% Subordinated bfloTjx? ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
lkmtf{ x'g] cu|flwsf/ z]o/ - - - -
lkmtf{ gx'g] Cummulative cu|flwsf/
- - - -
z]o/sf] bfloTj
cGo - - - -
hDdf - - - -

$=@^ z]o/ kF"hL ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
;fwf/0f z]o/ 10,09,74,97,400 9,01,18,45,400 10,09,74,97,400 9,01,18,45,400
kl/jt{lgo cu|flwsf/ z]o/sf] h]yf - - - -
lkmtf{ gx'g] cu|flwsf/ z]o/sf] h]yf - - - -
e'QmfgL ldlt gePsf C0fkqsf] h]yf - - - -
hDdf 10,09,74,97,400 9,01,18,45,400 10,09,74,97,400 9,01,18,45,400

$=@^=! ;fwf/0f z]o/ ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
clws[t k"FhL
!!,)),)),))) ;fwf/0f z]o/ k|lt 11,00,00,00,000 10,00,00,00,000
z]o/ ?= !)) sf b/n]
hf/L k"FhL
!,)),(&,$(& ;fwf/0f z]o/ k|lt 10,09,74,97,400 9,01,18,45,400
z]o/ ?= !)) sf b/n]
r'Qmf k"FhL
!,)),(&,$(& ;fwf/0f z]o/ k|lt 10,09,74,97,400 9,01,18,45,400
z]o/ ?= !)) sf b/n]
hDdf 10,09,74,97,400 9,01,18,45,400

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

$=@^=@ ;fwf/0f z]o/ :jfldTj ?=

a}s
+
ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
k|ltzt /sd k|ltzt /sd
:jb]zL :jfldTj 50 5,04,87,48,700 50 4,50,59,22,700
g]kfn ;/sf/ - - - -
‘s’ ju{sf] O{hfht k|fKt ;+:yfx? - - - -
cGo O{hfht k|fKt ;+:yfx? - - - -
cGo ;+:yfx? 10 1,01,02,93,300 10 90,15,38,300
;j{;fwf/0f hgtf 40 4,03,84,55,400 40 3,60,42,41,300
cGo - - - 143,100
ljb]zL :jfldTj /x]sf] 50 5,04,87,48,700 50 4,50,59,22,700
hDdf 100 10,09,74,97,400 100 9,01,18,45,400

)=% k|ltzt jf ;f] eGbf al9 z]o/ :jfldTj ePsf z]o/ wgLsf] ljj/0f
a}+s
qm = d z]o/wgL @)&& cfiff9 #!
k|ltzt lsQf
! PgaL -O{G6/g]zgn_ ln= 50.00 5,04,87,48,700
@ /fli6«o aLdf sDkgL ln= 9.67 97,64,28,000
# lgjf{0f s'df/ rf}w/L 0.89 8,97,77,300
$ j?0f rf}w/L 0.85 8,55,91,200
% zf/Lsf rf}w/L 0.78 7,89,64,700
^ g]kfn 6«i6 clkm; 0.59 5,97,23,400
& /fx'n rf}w/L 0.59 5,96,44,800

$=@& hu]8f tyf sf]ifx? ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
j}wflgs hu]8f sf]if 7,12,85,00,000 6,43,55,00,000 7,12,85,00,000 6,43,55,00,000
;6xL 36a9 sf]if 61,59,00,000 53,96,00,000 61,59,00,000 53,96,00,000
;+:yfut ;fdflhs pQ/bfloTj hu]8f sf]if 9,53,41,351 7,74,35,453 9,53,41,351 7,74,35,453
k"FhL lkmtf{ hu]8f sf]if - - - -
lgodgsf/L sf]if (Regulatory Reserve) 67,31,14,596 90,37,58,913 67,31,14,596 90,37,58,913
nufgL ;dfof]hg sf]if 54,47,668 48,84,881 54,47,668 48,84,881
k"FhL hu]8f sf]if - - - -
;DklQ k'g/d"Nof°g sf]if - - - -
ahf/ d"No sf]if 3,40,63,53,974 2,25,26,24,165 3,40,63,53,974 2,25,26,24,165
nfef+z ;dLs/0f sf]if - - - -
kl/eflift nfe bfloTjsf] Actuarial gfkmf
- 7,71,10,973 - 10,55,61,952 -7,71,10,973 - 10,55,61,952
-gf]S;fg_
ljz]if hu]8f sf]if 51,41,156 51,41,156 51,41,156 51,41,156
cGo hu]8f sf]ifx? 33,15,31,519 32,79,76,563 32,89,76,562 32,79,76,563
hDdf 12,18,42,19,291 10,44,13,59,179 12,18,16,64,334 10,44,13,59,179

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

$=@&=! cGo hu]8f sf]ifx? ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
e}k/L cfpg] hu]8f 1,93,73,837 1,83,73,837 1,93,73,837 1,83,73,837
a08 lkmtf{ hu]8f sf]if - - - -
Aofhb/ cGt/ sf]if 25,78,000 25,78,000 25,78,000 25,78,000
sd{rf/L tflnd tyf lasf; sf]if 70,24,725 70,24,726 70,24,725 70,24,726
kF"hL ;dfof]hg sf]if 30,00,00,000 30,00,00,000 30,00,00,000 30,00,00,000
hDdf 32,89,76,562 32,79,76,563 32,89,76,562 32,79,76,563

$=@&=!=! sd{rf/L tflnd tyf lasf; sf]ifdf ePsf] 36a9 ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
o; jif{sf] z'?jftdf /x]sf] df}Hbft 43,53,186 76,18,568 43,53,186 76,18,568
clgjfo{ ?kdf vlr{g' kg]{ tflnd vr{ ah]6 - 3,29,73,465 - 3,29,73,465
tflnd vr{sf nflu pknAw hDdf /sd 43,53,186 4,05,92,033 43,53,186 4,05,92,033
36fpM o; jif{sf] tflnd vr{ - -3,62,38,847 - -3,62,38,847
cf=j= sf] cGTodf sf]ifdf /x]sf] df}Hbft 43,53,186 43,53,186 43,53,186 43,53,186

$=@* e}k/L cfpg] bfloTj tyf k|ltj4tf (Commitments) ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
e}k/L cfpg] bfloTj 71,29,02,75,329 57,12,98,79,636 71,29,02,75,329 57,12,98,79,636
Undrawn and undisbursed facilities - - - -
kF"hL k|ltj4tf - - - -
k6\6f k|ltj4tf 1,98,37,42,337 1,51,42,56,703 1,98,37,42,337 1,51,42,56,703
Litigation - - - -
hDdf 73,27,40,17,666 58,64,41,36,338 73,27,40,17,666 58,64,41,36,338

$=@*=! e}k/L cfpg] bfloTj ?=

;d"x a}s
+
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
Acceptance and Documentary Credit 11,28,01,94,041 12,38,14,22,919 11,28,01,94,041 12,38,14,22,919
sn]S;gdf /x]sf] lanx? 84,53,88,385 56,02,52,770 84,53,88,385 56,02,52,770
Forward exchange contracts 10,76,42,02,582 8,33,50,72,510 10,76,42,02,582 8,33,50,72,510
hdfgt 31,60,63,69,547 22,37,72,19,215 31,60,63,69,547 22,37,72,19,215
k|Tofe'lt k|ltj4tf - - - -
cGo k|ltj4tf 16,79,41,20,775 13,47,59,12,222 16,79,41,20,775 13,47,59,12,222
hDdf 71,29,02,75,329 57,12,98,79,636 71,29,02,75,329 57,12,98,79,636

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

$=@*=@ l:js[t eO{ k|jfx gePsf] ;'ljwfx? ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
shf{ - - - -
clwljsif{ shf{ - - - -
Credit card shf{ - - - -
k|lttkq - - - -
hdfgt - - - -
hDdf - - - -

$=@*=# k"FhLs[t vr{sf] nflu l:js[t ePsf] t/ Joj:yf gul/Psf] /sd ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
l:y/ ;DklQ tyf sfof{no pks/0f;Fu
- - - -
;DalGwt
l:js[t tyf ;Demf}tf ul/Psf] - - - -
l:js[t t/ ;Demf}tf gePsf] - - - -
hDdf - - - -
cef}lts ;DklQ;Fu ;DalGwt - -
l:js[t tyf ;Demf}tf ul/Psf] - -
l:js[t t/ ;Demf}tf gePsf] - -
hDdf - - - -
s'n hDdf - - - -

$=@*=$ k6\6f k|ltj4tf ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
;~rfng k6\6fsf] k|ltj4tf
/2 gx'g] ;~rfng k6\6f cGtu{tsf] axfn - - - -
Ps jif{ ggf3]sf] 18,39,19,461 16,34,03,605 18,39,19,461 16,34,03,605
Ps jif{ b]lv kfFr jif{ ;Ddsf] 64,84,15,460 60,54,17,507 64,84,15,460 60,54,17,507
kfFr jif{ eGbf a9L 1,15,14,07,416 74,54,35,591 1,15,14,07,416 74,54,35,591
hDdf 1,98,37,42,337 1,51,42,56,703 1,98,37,42,337 1,51,42,56,703
ljQLo k6\6fsf] k|ltj4tf
/2 gx'g] ljQLo k6\6f cGtu{tsf] axfn
Ps jif{ ggf3]sf] - - - -
Ps jif{ b]lv kfFr jif{ ;Ddsf] - - - -
kfFr jif{ eGbf a9L - - - -
hDdf - - - -
s'n hDdf 1,98,37,42,337 1,51,42,56,703 1,98,37,42,337 1,51,42,56,703

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
$=@*=% ;Defljt bfloTj -cfos/_
a}+sn] cfos/ P]g @)%* adf]lhd g]kfn ;/sf/nfO a'emfpg' kg]{ cfos/ :jod\ 3f]if0ff ul/ a'emfpg' kg]{ k|fjwfg cg';f/ a'emfpb} cfPsf]df
7'nf s/bftf sfof{non] ljleGg cfly{s aif{x?sf] s/ bfloTj a}+såf/f :j–3f]lift cfos/ eGbf a9L k'g lgwf{/0f ubf{ ;f] df a}+ssf]
ladlt eO a}+sn] cfos/ P]gsf] Joj:yf leq /xL s/ pQm cf= a= x?sf] s/ bfloTjsf] plrt d'Nof+sgsf] nflu d'2fx? bflvnf u/]sf]
5 .
cf= a= @)^#÷^$ b]lv cf= a= @)&!÷&@ ;Ddsf pQm d'2fx?df 7'nf s/bftf sfof{noåf/f a}+sn] :j 3f]if0ff u/]sf] eGbf s/, Aofh tyf
z'Ns ;lxt ?= !) s/f]8 a9L s/ bfloTj lgwf{/0f u/]sf] 5 / pQm d'2fx? ;Ddflgt ;jf]{Rr cbfntsf] clGtd lg0f{o eP kl5 dfq 6'+uf]
nfUg] x'Fbf xfn cfGtl/s /fhZj laefu, /fhZj Gofoflws/0f tyf ;jf]{Rr cbfntdf ;'g'jfO{ tyf ax;sf ljleGg r/0fdf /x]sf 5g\ .

$=@( Aofh cfDbfgL ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
gub tyf ;f] ;/xsf] nufgLaf6 k|fKt 8,07,86,051 19,03,52,554 7,69,27,449 17,06,68,876
g]kfn /fi6« a}+saf6 k|fKt 4,06,05,728 3,15,40,611 4,06,05,728 3,15,40,611
dfu tyf cNk ;"rgf k|fKt x'g] /sdaf6
35,12,15,639 34,58,38,279 35,12,15,639 34,58,38,279
k|fKt
a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{
- - - -
tyf ;fk6af6 k|fKt
u|fxsnfO{ k|bfg u/]sf] shf{ tyf
14,70,29,63,333 14,00,62,54,407 14,70,29,63,333 14,00,62,54,407
;fk6af6 k|fKt
nufgL lwtf]kqaf6 k|fKt 1,06,74,50,641 73,33,58,258 1,04,10,71,657 70,77,61,522
sd{rf/LnfO{ k|bfg u/]sf] shf{ tyf
15,51,73,610 12,99,84,912 15,51,73,610 12,99,84,912
;fk6af6 k|fKt
cGo Aofh cfDbfgLaf6 k|fKt 9,49,56,648 -14,82,68,741 9,49,56,648 -14,82,68,741
hDdf Aofh cfDbfgL 16,49,31,51,650 15,28,90,60,280 16,46,29,14,064 15,24,37,79,866
gf]6 M u|fxsnfO{ k|bfg u/]sf] shf{ tyf ;fk6 af6 cflh{t Aofh cfDbfgLdf ljQLo ;+:yfx?af6 kfPsf] Aofh cfDbfgL ;d]l6Psf] 5 .

$=#) Aofh vr{ ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
a}+s tyf ljQLo ;+:yfaf6 k|fKt ePsf]
39,31,291 11,94,590 39,31,291 11,94,590
shf{
g]kfn /fi6« a}+saf6 k|fKt shf{ 1,50,65,566 - 1,50,65,566 -
lgIf]k 9,41,46,07,803 8,08,08,04,993 9,41,53,67,697 8,08,30,52,095
;fk6L 43,36,308 - 43,36,308 -
C0fkq lgisfzg 4,05,47,945 2,79,452 4,05,47,945 2,79,452
Subordinated Liabilities - - - -
cGo Aofh vr{ - - - -
hDdf 9,47,84,88,913 8,08,22,79,035 9,47,92,48,807 8,08,45,26,137
gf]6 M lgIf]ksf] Aofh vr{df a}+s tyf ljQLo ;+:yfsf] lgIf]kdf ePsf] Aofh vr{ klg ;dfj]z ul/Psf] 5 .

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

$=#! lkm tyf sldzg cfo ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
shf{ k|zf;g z'Ns 40,85,21,794 36,08,06,766 40,85,21,794 36,08,06,766
;]jf z'Ns 2,97,17,696 2,96,31,473 2,97,17,696 2,96,31,473
Consortium z'Ns - - - -
k|ltj4tf z'Ns 1,46,04,818 1,94,56,242 1,46,04,818 1,94,56,242
DD/TT/SWIFT z'Ns 3,13,11,853 3,80,98,106 3,13,11,853 3,80,98,106
qm]l86 sf8{ ÷ ATM lgisfzg tyf
22,76,09,766 29,77,62,679 22,76,09,766 29,77,62,679
gljs/0f z'Ns
clud| e'QmfgL tyf SWAP z'Ns - - - -
Investment banking fees 8,59,85,104 4,16,17,048 - -
;DklQ Joj:yfkg z'Ns - - - -
bnfnL z'Ns - - - -
ljk|]z0f lkm 6,96,31,666 9,14,08,505 6,96,31,666 9,14,08,505
k|lttkq sldzg 12,05,80,937 12,91,64,628 12,05,80,937 12,91,64,628
hdfgtkq lgisfzg z'Ns 24,52,94,480 17,34,65,979 24,52,94,480 17,34,65,979
z]o/ lgisfzg tyf Underwriting
8,61,695 1,11,45,607 - -
sldzg
ns/ ef8f 1,67,60,785 1,48,65,433 1,67,60,785 1,48,65,433
cGo sldzg tyf lkm 14,06,93,339 13,58,45,537 14,11,93,339 13,63,45,537
hDdf 1,39,15,73,933 1,34,32,68,002 1,30,52,27,134 1,29,10,05,348

$=#@ lkm tyf sldzg vr{ ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
ATM Joj:yfkg lkm 80,22,834 81,54,140 80,22,834 81,54,140
le;f ÷ df:6/ sf8{ lkm - - - -
hdfgt sldzg - - - -
bnfnL z'Ns - - - -
DD/TT/SWIFT z'Ns 1,06,90,819 1,02,93,050 1,06,90,819 1,02,93,050
ljk|]z0f lkm tyf sldzg 1,42,24,160 1,76,66,836 1,42,24,160 1,76,66,836
cGo lkm tyf sldzg vr{ 3,48,84,909 3,44,27,756 3,03,13,355 2,83,47,033
hDdf lkm tyf sldzg vr{ 6,78,22,722 7,05,41,782 6,32,51,168 6,44,61,059

$=## v'b ;6xL 36a9 cfDbfgL ?=

;d"x a}+s
ljj/0f @)&& cfiff9 @)&& cfiff9
@)&^ cfiff9 #! @)&^ cfiff9 #!
#! #!
Jofkfl/s ;DklQsf] ahf/ d"Nodf ePsf] kl/jt{g 84,42,256 -13,54,959 - -
Jofkfl/s ;DklQsf] lg;u{df ePsf] gfkmf ÷ -gf]S;fg_ 7,88,127 -15,57,454 - -
Jofkfl/s ;DklQaf6 ePsf] Aofh cfDbfgL - - - -
Jofkfl/s ;DklQaf6 ePsf] nfef+; cfDbfgL - - - -
ljb]zL d'b|f ;6xL n]gb]gdf gfkmf ÷ -gf]S;fg_ 46,80,86,233 44,83,42,715 46,80,86,233 44,83,42,715
cGo - - - -
hDdf 47,73,16,616 44,54,30,302 46,80,86,233 44,83,42,715

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

$=#$ cGo ;~rfng cfDbfgL ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
ljb]zL d'b|f k'g/d"Nof°gdf ePsf] gfkmf 30,50,23,307 36,59,61,042 30,50,23,307 36,59,61,042
nufgL lwtf]kq lalqmdf gfkmf ÷ -gf]S;fg_ - - - -
nufgL p2]Zosf l:y/ ;DklQsf] ahf/ d"No
- - - -
kl/jt{gnn] ePsf] gfkmf ÷ -gf]S;fg_
Equity Instrument af6 ePsf] nfef+; cfDbfgL 8,15,42,339 7,69,65,329 10,09,17,825 9,50,39,253
;DklQ tyf sfof{no pks/0fsf] lg;u{af6 16,77,645 30,54,716 16,77,645 21,16,271
nufgL p2]Zosf l:y/ ;DklQsf] lg;u{af6 - - - -
;~rfng k6\6f (Lease) cfDbfgL - - - -
;'g tyf rfFbL lalqmdf gfkmf ÷ gf]S;fg 90,08,451 1,19,79,128 90,08,451 1,19,79,128
ns/ ef8f - - - -
cGo ;~rfng cfDbfgL 1,95,29,505 2,77,48,011 1,37,84,411 1,95,74,070
hDdf 41,67,81,247 48,57,08,226 43,04,11,639 49,46,69,764

$=#% shf{ tyf cGo ;DklQdf ePsf] gf]S;fgL Joj:yf ÷ -lkmtf{_ ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
a+}s tyf ljlQo ;+:yfnfO{ k|bfg u/]sf] shf{
-22,43,685 - -22,43,685 -
tyf ;fk6df gf]S;fgL Joj:yf ÷ -lkmtf{_
u|fxsnfO{ k|bfg u/]sf] shf{df gf]S;fgL
83,47,06,921 40,46,52,829 83,47,06,921 40,46,52,829
Joj:yf ÷ -lkmtf{_
ljQLo nufgLdf gf]S;fgL Joj:yf ÷ -lkmtf{_ 2,29,29,349 - 2,29,29,349 -
a+}s tyf ljQLo ;+:yfdf u/]sf] Placement sf]
- - - -
gf]S;fgL Joj:yf ÷ -lkmtf{_
;DklQ tyf ;fwgdf gf]S;fgL Joj:yf ÷ -lkmtf{_ - - - -
VoftL tyf cef}lts ;DklQdf gf]S;fgL
- - - -
Joj:yf ÷ -lkmtf{_
nufgL ;DklQdf gf]S;fgL Joj:yf ÷ -lkmtf{_ - - - -
cGo ;DklQdf gf]S;fgL Joj:yf ÷ -lkmtf{_ 24,10,385 43,76,622 13,66,756 5,21,588
hDdf 85,78,02,970 40,90,29,451 85,67,59,341 40,51,74,417

$=#^ sd{rf/L vr{ ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
tna 46,22,14,905 39,72,74,631 45,59,99,014 39,13,45,767
eQf 71,20,54,660 60,18,60,079 70,54,05,795 59,44,93,584
pkbfg vr{ -3,38,20,599 13,51,06,693 -3,44,59,340 13,45,10,684
;~ro sf]if 4,63,49,391 3,98,58,021 4,55,99,901 3,91,42,551
kf]zfs 3,41,29,627 2,21,91,805 3,41,29,627 2,21,91,805
tflnd vr{ 2,18,26,190 3,63,11,971 2,16,14,088 3,62,38,847

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

labf 10,16,54,874 13,65,07,097 10,08,75,786 13,59,04,801

cf}ifwf]krf/ 21,86,507 21,62,717 21,86,507 21,62,717
aLdf 1,07,02,601 1,10,46,823 1,02,92,171 1,05,78,253
sd{rf/L Incentive 17,62,540 43,52,033 17,62,540 43,52,033
gubdf /kmf;fkm x'g] z]o/df cfwfl/t e'QmfgL - - - -
k]Gzg vr{ - - - -
NFRS cGtu{tsf] ljQLo vr{ 9,49,56,648 -14,82,68,741 9,49,56,648 -14,82,68,741
sd{rf/L;Fu ;DalGwt cGo vr{ 63,44,783 43,32,718 52,03,159 42,84,815
cL3Nnf] aif{x?sf] sd{rf/L af]g; - 5,14,14,900 - 5,14,14,900
hDdf 1,46,03,62,127 1,29,41,50,747 1,44,35,65,896 1,27,83,52,016
sd{rf/L af]g; 57,32,11,323 67,64,38,944 56,61,11,908 67,12,57,690
s'n hDdf 2,03,35,73,450 1,97,05,89,691 2,00,96,77,804 1,94,96,09,706

$=#& cGo ;~rfng vr{ ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
;~rfns ;ldlt a}7s eQf 29,57,920 28,22,970 27,59,920 24,10,822
;~rfns ;ldlt cGo vr{ 27,16,595 45,90,893 27,16,595 45,90,893
n]vfkl/If0f z'Ns 21,99,600 21,35,940 20,19,600 19,80,000
n]vfkl/If0f ;DaGwL cGo vr{ - - - -
k]zfut tyf sfg"gL vr{ 9,94,20,710 1,66,44,156 9,78,10,098 1,59,46,503
cGo k|zf;lgs vr{ 67,25,86,771 56,98,53,103 65,77,94,192 55,34,47,480
;~rfng k6\6f (Lease) vr{ 24,08,03,067 17,28,00,317 23,45,39,798 16,65,29,312
nufgL p2]Zo ePsf] l:y/ ;DklQs]f ;~rfng vr{ - - - -
;+:yfut ;fdflhs pQ/bfloRj vr{ 1,67,26,510 47,72,013 1,67,26,510 47,72,013
Onerous lease provisions - - - -
cGo vr{ 4,71,40,645 2,93,84,118 3,46,36,930 2,75,25,982
hDdf 1,08,45,51,818 80,30,03,510 1,04,90,03,643 77,72,03,005

$=#&=! cGo k|zf;lgs vr{ ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
lah'nL / kfgL 3,65,40,645 3,41,08,300 3,61,53,110 3,31,45,997
dd{t tyf ;Def/
-s_ ejg 36,19,399 34,80,091 35,37,759 33,80,810
-v_ ;jf/L ;fwg 38,92,365 42,33,313 37,36,432 40,54,686
-u_ sDKo'6/ tyf ;DalGwt pks/0fx? 27,37,853 18,91,880 26,19,325 18,00,802
-3_ sfof{no pks/0f tyf kmlg{r/ 81,88,645 1,24,21,433 81,84,165 1,23,97,285
-ª_ cGo - - - -
aLdf 7,12,07,432 3,82,44,553 7,11,04,781 3,80,73,810
kf]i6]h, 6]n]S;, 6]lnkmf]g / ofS; 3,96,39,276 3,40,55,061 3,95,36,625 3,35,93,226
d;nGb tyf 5kfO{ 5,76,66,179 5,92,22,062 5,68,54,944 5,84,57,346

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

kqklqsf tyf k':ts 6,20,703 8,75,281 5,98,623 8,25,266

lj1fkg 6,00,21,551 6,39,70,689 5,92,23,198 6,20,20,105
bfg tyf bftJo 1,305 12,500 1,305 12,500
;'/Iff vr{ 15,28,58,874 11,79,80,751 15,24,09,298 11,72,80,049
shf{, lgIf]k ;'/If0f k|Lldod 3,77,60,107 3,32,99,913 3,77,60,107 3,32,99,913
e|d0f eQf / vr{ 1,00,82,805 1,20,28,030 1,00,44,486 1,19,40,474
u|fxs dgf]/~hg 53,01,596 49,38,386 53,01,596 49,38,386
;fwf/0f ;ef ;DaGwL vr{ 20,12,843 23,94,029 19,98,718 23,76,882
cGo vr{ M
-s_ k|of]hg 75,77,489 78,71,088 75,77,489 78,71,088
-v_ s/f/ ;]jf vr{ 7,61,26,728 5,12,99,941 6,61,56,691 4,18,89,488
-u_ OGwg vr{ 1,66,71,526 2,00,80,462 1,66,57,401 1,96,32,430
-3_ ;/;kmfO{ 2,53,88,204 2,08,85,325 2,52,79,469 2,08,38,500
-ª_ k|fljlws ÷ k]zfut ;]jf z'Ns 2,22,87,333 2,09,84,126 2,11,15,856 2,05,31,620
-r_ lrof kfg vr{ 1,12,78,992 1,11,00,381 1,09,13,537 1,07,39,683
-5_ ;jf/L ;fwg btf{ tyf gljs/0f 43,15,724 40,69,593 42,40,080 39,41,218
-h_ ;6j]o/ subscription vr{ 1,00,02,053 59,29,786 1,00,02,053 59,29,786
-em_ v'b|f vl/b 67,87,144 44,76,132 67,87,144 44,76,132
hDdf 67,25,86,771 56,98,53,103 65,77,94,192 55,34,47,480

$=#* x|f;s6\6L tyf kl/zf]wg (Depreciation and Amortisation) ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
l:y/ ;DklQ tyf sfof{no pks/0fsf] x|f;s6\6L 10,19,84,244 15,92,13,682 9,84,62,765 15,50,22,214
nufgL p2]Zosf l:y/ ;DklQsf] x|f;s6\6L - - - -
cef}lts ;DklQsf] kl/zf]wg 1,73,99,208 1,52,87,591 1,71,70,159 1,51,50,373
hDdf 11,93,83,452 17,45,01,273 11,56,32,924 17,01,72,587

$=#( u}/ ;~rfng cfDbfgL ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
ckn]vg ul/Psf] shf{sf] c;'nLaf6 44,46,529 1,70,09,587 44,46,529 1,70,09,587
cGo cfDbfgL (Share of profits of associates, 26,22,229 65,06,176 - -
net of taxes)
hDdf 70,68,758 2,35,15,763 44,46,529 1,70,09,587

$=$) u}/ ;~rfng vr{ ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
shf{ ckn]vg 26,13,606 24,46,848 26,13,606 24,46,848
Redundancy Joj:yf - - - -
k'g/;+/rgfsf] vr{ - - - -
cGo vr{ -1,08,866 -1,05,693 -1,08,866 -1,05,693
hDdf 25,04,740 23,41,155 25,04,740 23,41,155

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

$=$! cfo s/ vr{ ?=

;d"x a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
o; jif{sf] s/ vr{ - - - -
rfn' jif{ 1,56,88,72,532 1,82,63,67,879 1,55,11,21,973 1,81,01,74,997
klxn]sf jif{{x?sf] ;dfof]hg - - - -
:yug s/ vr{ - - - -
Origination and reversal of temporary
differences 8,31,61,465 -77,04,090 8,06,44,377 -77,09,365

s/sf] b/df km]/abn - - - -

Recognition of previously unrecognised
tax losses - - - -

hDdf s/ vr{ 1,65,20,33,997 1,81,86,63,789 1,63,17,66,350 1,80,24,65,632

$=$!=! cfos/ vr{ / a}+ssf] gfkmf ÷ gf]S;fg lx;fadf ePsf] gfkmfsf] lx;fa ldnfg ?=
a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #!
a}+ssf] gfkmf ÷ gf]S;fg lx;fadf s/ cl3sf] d'gfkmf 5,09,50,07,172 6,04,13,19,214
hf]8M cfos/ k|of]hgsf] nflu cdfGo x'g] vr{x?
rGbf tyf ;fdflhs pQ/bfloTj ;Fu ;DalGwt vr{x? 1,67,26,510 47,72,013
labf Joj:yfdf ePsf] yk -36_ 4,96,85,270 -
pkbfg Joj:yfdf ePsf] yk -36_ 15,38,41,333 -
l:y/ ;DklQsf] lalqmdf ePsf] gf]S;fgL 17,95,479 45,53,112
gfkmf gf]S;fg lx;fadf vr{ n]lvPsf] kF"hLs[t ug'{kg{] k|s[|ltsf] vr{ 59,87,189 27,34,088
;~rfng k6\6f cGtu{tsf] bfloTj 1,19,69,089 59,82,381
cfos/ P]g adf]lhd bfaL gx'g] dd{t ;'wf/ vr{ - -
cfos/ P]g adf]lhd bfaL gx'g] x|f;s6\6L vr{ - 55,46,359
PsfpG6 l/l;j]ansf] Joj:yf 13,66,756 5,21,588
nufgLsf nflu Joj:yf 2,29,29,349 5,14,14,900
36fpM s/ gnfUg] cfox?
cGo ;DklQsf] Joj:yfaf6 lkmtf{ - -
@)%* cl3sf] pkbfg afktsf] e'QmfgL -73,21,376 -43,39,783
cfos/ P]g adf]lhd bfaL x'g] yk x|f;s6\6L vr{ -8,79,58,960 -
l:y/ ;DklQsf] laqmLdf ePsf] gfkmf -34,73,123 -66,69,382
clGtd s/ s6\6L x'g] a}7s eQf -5,08,275 -6,36,225
clGtd s/ s6\6L x'g] nfef+z cfDbfgL -8,49,65,959 -8,86,51,127
pkbfg Joj:yfdf ePsf] yk -36_ - -5,39,46,024
C0fkq lgisfzg vr{ -46,73,874 -
s'n s/of]Uo cfDbfgL 5,17,04,06,578 5,96,26,01,113
sfo{of]Uo cfPsf] #)∞ n] x'g] rfn' cfos/ 1,55,11,21,973 1,78,87,80,334
:yug s/ vr{ ÷ -cfDbfgL_ 8,06,44,377 -77,09,365
hDdf cfos/ vr{ 1,63,17,66,350 1,78,10,70,969
jf:tljs s/sf] b/ 30% 30%

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
$=$@ afF8kmfF8sf] nflu pknAw gfkmf÷-gf]S;fg_ sf] ljj/0f tyf ;l~rt d'gfkmf;Fusf] lx;fa ldnfg
?=
a}+s
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #!
gfkmf÷gf]S;fg lx;fa cg';f/sf] v'b gfkmf÷-gf]S;fg_ 3,46,32,40,822 4,23,88,53,581
cf=j= @)&%÷&^ sf] gfkmf÷-gf]S;fg_ af6 ljleGg sf]ifx?af6÷-sf]ifx?df_ ePsf] :yfgfGt/0f M
!= ;fwf/0f hu]8f sf]if -69,30,00,000 -84,80,00,000
@= ;6xL 36a9 sf]if -7,63,00,000 -9,15,00,000
#= k““"hL ;dfof]hg sf]if - -
$= ;+:yfut ;fdflhs pQ/bfloTj sf]if -3,46,32,408 -4,23,88,536
%= sd{rf/L k|lzIf0f tyf bIftf clea[l4 sf]if - 32,65,383
^= nufgL ;dfof]hg sf]if -5,62,787 12,80,59,376
&= cGo M 1,57,26,510 37,72,013
-s_ e}k/L cfpg] sf]if -10,00,000 -10,00,000
-v_ k|:tfljt gub nfef+z - -
-u_ k|:tfljt af]g; z]o/ - -
-3_ gfkmf÷gf]S;fg lx;fadf n]v+fsg ul/Psf] ;+:yfut ;fdflhs pQ/bfloTj
1,67,26,510 47,72,013
vr{
lgodgsf/L ;dfof]hg cl3sf] v'b ;l~rt gfkmf÷-gf]S;fg_ 2,67,44,72,137 3,39,20,61,817
lgodgsf/L ;dfof]hg
!= c;'n x'g af“sL Aofh d'NtaL --_ ÷ ut jif{sf] c;'n x'g af“sL Aofhsf] c;'nL -+_ 3,91,97,272 -8,13,72,944
@= shf{sf] ;Defljt gf]S;fgL Joj:yfdf sdL --_ ÷ a[l4 -+_ - -
#= nufgL pks/0fsf] ;Defljt Ifo gf]S;fgL Joj:yfdf sdL --_ ÷ a[l4 -+_ - -
$= u}/ a}“ls· ;DklQsf] ;Defljt Ifo gf]S;fgL Joj:yfdf sdL --_ ÷ a[l4 -+_ - -
%= :yug s/ ;DklQsf] n]vf°g a[l4 --_ ÷ sdL -+_ - -
^= Vofltsf] (Goodwill) a[l4 --_ ÷ sdL -+_ - -
&= Bargain purchase gain sf] a[l4 --_ ÷ sdL -+_ - -
*= Actuarial gf]S;fg sf] a[l4 --_ ÷ sdL -+_ 19,14,47,045 -9,54,70,719
(= cGo yk36 -+ ÷ - _ - -
lgodgsf/L sf]ifdf cfjZos hDdf ;dfof]hg 23,06,44,317 -17,68,43,663
af“8kmf“8sf] nflu pknAw s'n ;l~rt d'gfkmf 2,90,51,16,454 3,21,52,18,154

z'?sf] ;l~rt d'gfkmf 3,73,53,33,814 3,25,48,10,800

jif{df lgisfzg ul/Psf] af]g; z]o/ -1,08,56,52,000 -96,86,24,400
e'QmfgL ul/Psf] gub nfef+z -1,97,83,75,436 -1,76,60,70,740
o; jif{sf] d'gfkmfaf6 af“8kmf“8sf] nflu pknAw s'n /sd 2,90,51,16,454 3,21,52,18,154
;l~rt d'gfkmfaf6 af“kmf“8sf] nflu pknA3 /sd 3,57,64,22,832 3,73,53,33,814

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

$=$# k|d'v ;"rsf°x?

cfly{s jif{
ljj/0f ;"rf°
@)&@÷&# @)&#÷&$ @)&$÷&% @)&%÷&^ @)&^÷&&
!= v'b gfkmf ÷ s'n cfDbfgL k|ltzt 37.30 39.22 31.12 24.25 18.55
@= k|lt z]o/ cfDbfgL ?= 59.27 59.86 51.84 50.57 36.16
#= k|lt z]o/ ahf/ d"No ?= 2,344 1,523 921 800 765
$= d"No cfDbfgL cg'kft (PE Ratio) cg'kft 39.55 25.44 18.6 15.82 21.15
%= z]o/ k"“hL nfef+z -af]g; ;lxt_ k|ltzt 45.00 48.00 34.00 34.00 35.26
^= z]o/ k"“hLdf gub nfef+z k|ltzt 15.00 18.00 22.00 22.00 1.76
&= Aofh cfDbfgL ÷ shf{ tyf ;fk6L k|ltzt 8.08 9.44 11.36 11.41 10.98
*= sd{rf/L vr{ ÷s'n ;~rfng vr{ k|ltzt 24.15 30.40 22.96 17.65 15.80
(= Aofh vr{ ÷ s'n lgIf]k tyf ;fk6L k|ltzt 1.65 2.15 4.04 4.96 5.39
!)= ;6xL 36a9 cfDbfgL ÷ s'n cfDbfgL k|ltzt 7.75 6.86 5.69 4.66 4.14
!!= sd{rf/L af]g; ÷ s'n sd{rf/L vr{ k|ltzt 51.69 36.13 36.38 34.43 28.17
!@= v'b gfkmf ÷ shf{ tyf ;fk6L k|ltzt 4.13 4.28 3.99 3.38 2.33
!#= v'b gfkmf ÷s'n ;DklQ k|ltzt 2.32 2.69 2.61 2.11 1.58
!$= s'n shf{ ÷ lgIf]k k|ltzt 70.49 65.38 82.66 81.96 79.72
!%= s'n ;~rfng vr{÷s'n ;DklQ k|ltzt 2.64 3.40 4.93 5.49 5.80
!^= hf]lvd efl/t ;DklQdf k"h “ L sf]ifsf]
kof{Kttf
s_ k|fylds k"“hL k|ltzt 10.51 11.70 11.81 11.40 10.67
v_ k"/s k"“hL k|ltzt 1.22 1.20 1.19 1.10 2.40
u_ s'n k"“hL sf]if k|ltzt 11.73 12.90 13 12.50 13.07
!&= t/ntf (CRR) k|ltzt 6.77 10.02 10.05 4.78 11.20
!*= lgliqmo shf{ ÷ s'n shf{ k|ltzt 1.14 0.80 0.55 0.74 0.98
!(= cfwf/ Aofhb/ k|ltzt 4.17 6.61 7.78 8.09 7.32
@)= Aofhb/ cGt/ k|ltzt 3.74 4.32 4.48 4.19 3.51
@!= a's g]6jy{ k|lt z]o/ ?= 244 270 256 257 256
@@= s'n z]o/ ;+Vof 4,75,65,696 6,18,55,070 8,04,32,210 9,01,18,454 10,09,74,974
@#= s'n sd{rf/L ;+Vof 792 848 1,005 1,080 1,128
@$= h]yfdf k|ltkmn k|ltzt 25.61 22.41 20.94 17.76 13.61
@%= ;DklQdf k|ltkmn k|ltzt 2.32 2.69 2.61 2.11 1.58
@^= nfef+z ljt/0f cg'kft k|ltzt 75.93 80.19 68.68 67.24 97.51
@&= cfDbfgL b/ k|ltzt 2.53 3.93 5.38 6.32 4.73
@*= nfef+z b/ k|ltzt 1.92 3.15 3.69 4.25 4.61
@(= vr{ ÷ cfDbfgL cg'kft k|ltzt 42.46 47.16 56.35 63.20 68.13
#)= s'n ;DklQ ÷ h]yf cg'kft cg'kft 10.34 8.24 7.41 8.67 9.19
#!= k"“hLsf]if ÷ bfloTj c'gkft -e}k/L cfpg]
k|ltzt 7.73 10.57 11.26 9.80 9.07
bfloTj ;lxt_
#@= sfof{no ;+Vof ;+Vof 55 55 74 82 118
##= P= l6= Pd= ;+Vof ;+Vof 90 100 116 136 185

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
%= k|li6s/0f tyf yk hfgsf/Lx?
%=! hf]lvd Joj:yfkg
s'g} klg Joj;fodf hf]lvd cGt/lglx{t x'G5 / o;n] g} ;+:yfnfO{ cfDbfgL d"ns sfo{tkm{ 8f]¥ofpF5 . o; a}Fssf] hf]lvd
Joj:yfkg k4lt klg hf]lvd / cfDbfgL aLr ;Gt'ng ldnfP/ pRr k|ltkmn lbgtkm{ pGd'v 5 . plrt hf]lvd ;+:yfsf]
l:y/tfsf] nflu cfjZos x'G5 eg] clws hf]lvd lnPdf ;+:yf c;kmn klg x'g ;Sb5 . t;y{ plrt hf]lvd Joj:yfkg
;+:yfsf] nflu cTofjZos 5 . glan a}Fsn] klg plrt hf]lvd Joj:yfkg ug{sf nflu ;'b[9 hf]lvd Joj:yfkg ;+/rgf
nfu' u/L hf]lvd Joj:yfkg gLlt tyf k4ltsf] sfof{Gjog u/]sf] 5 . o; cGtu{t a}Fssf] ljleGg txdf hf]lvdsf] :jtGq
klxrfg, dfkg tyf Joj:yfkg kb{5g\ . gofF If]qsf] hf]lvdsf] cf+sng ug{sf nflu jf;n ;ldltsf] l;4fGtnfO{ cg';/0f
ul/Psf] tyf To;nfO{ cfwf/sf] ?kdf lnOPsf] 5 . o; a}Fsn] :yfgLo cj:yfnfO{ klg cfwf/ agfP/ ljleGg k|sf/sf
hf]lvdsf] klxrfg / Joj:yfkgsf] nflu cfjZos gLlt th'{df u/]sf] 5 . ;fy}, To:tf hf]lvd Go"gLs/0f / lgd"{nLs/0f
ug{sf nflu pko'Qm k4ltsf] lasf; klg u/]sf] 5 . a}Fssf] hf]lvd u|x0f ug{ ;Sg] Ifdtf tyf ljlw af/]df Joj:yfkg tyf
af]8{ a}7sdf lj:t[t ?kdf 5nkmn x'g] u/]sf] 5 .
k"“hL s'g} klg Joj;fosf] cToGt dxTjk"0f{ c° xf] . cem a}+ssf] ;Gbe{df o;n] a9L dxTj /fVb5 . t;y{ cfGtl/s jf jfXo
sfo{ljlw ;~rfng jftfj/0fdf cfPsf] kl/jt{gsf] gsf/fTds c;/ Go"gLs/0f ug{ a}+ssf] k"FhLnfO{ lgodg ul/Psf] x'G5 .
glan a}+sn] cfGt/Ls k"“hL kof{Kttf d"Nof°g ljlw (ICAAP - Internal Capital Adequacy Assessment Procedure) ckgfPsf]
5 . ;fy}, lgodgsf/L lgsfosf] hf]lvd Joj:yfkg lgod (Risk Management Guidelines) sf] cg'z/0f ub}{ cfjZos
hf]lvd klxrfg Joj:yfkg tyf To:tf hf]lvd Go"gLs/0fsf nflu cfjZos sfo{ ub}{ cfPsf] 5 . n]vfk/LIf0f ;ldlt tyf
hf]lvd Joj:yfkg ;ldltn] a}+ssf] Jofkfl/s jftfj/0f tyf hf]lvdsf] cj:yfsf] lgoldt k'g/fjnf]sg ug]{ ub{5g\ . a}+ssf]
hf]lvd tyf k|ltkmn (Risk and Return Portfolio) nfO{ Jofj;flos lg/Gt/tf;Fu ;'lgZlrt ug{sf] nflu oL ;ldltx?n]
Stress Test Results tyf Scenario Analysis sf] cg'udg tyf a}+sdf kg{ ;Sg] k|efjsf af/]df cf+sng u/L cfjZos k|lqmof
cjnDag ug{ tkm{ a}+snfO{ dfu{bz{g ub}{ cfO{/x]sf 5g\.
jf;n @ sf] k|:t'tLs/0f a}+ssf] hf]lvdnfO{ ;Daf]wg ug]{ tyf To;sf c;/x?nfO{ Go"gLs/0f ug{ rflng] cfjZos sbddf
dfu{bz{g lbg] dfkb08sf ?kdf /xFb} cfPsf] 5 . hf]lvddf a9\bf] hl6ntf tyf ljZjdf eO/x]sf] tLj| ultsf] kl/jt{gn] s'g}
klg ;+:yfsf] lbuf]kg dfly r'gf}lt pTkGg u/fpFb5 . o;y{ a}+sn] Joj;fosf] ;~rfngsf] qmddf pTkGg x'g] ljljw lsl;dsf
hf]lvdx?nfO{ ;Daf]wg ug{ ljleGg vfnsf hf]lvdx? klxrfg u/L To;sf c;/x?nfO{ Go"gLs/0f ug{] ljljw pkfox?
ckgfPsf] 5 . hf]lvdnfO{ ;xL ?kdf Joj:yfkg ug'{ cToGt} sl7g sfo{ xf] h;sf] ulDe/ c;/ xfd|f] ;~rfng sfo{df
kg{;S5 . hf]lvdnfO{ ;dod} klxrfg u/L Joj:yfkg ug{ g;lsPdf ;+:yfsf] cljlR5Ggtfdf ulDe/ c;/ kg{ ;Sb5 .
To;sf/0f a}+sn] cfkm\gf ultljlw tyf ahf/sf] cj:yfnfO{ dWogh/ ub}{ hf]lvd Go"g eGbf Go"g :t/df /xg] u/L cfkm\gf
sfo{qmdx? ;~rfng ub{} cfPsf] 5 .
%=!=! hf]lvd Joj:yfkg ;+/rgf
hf]lvd Joj:yfkg tyf o;sf]] ;+/rgf o; k|sf/ /x]sf] 5M

;DklQ zl'4s/0f lgjf/0f

pk;ldlt
;~rfns ;ldlt

sdr{f/L ;j]f ;l'jwf

pk;ldlt
nv
] fk/LIf0f pk;ldlt
kd
| v
' sfos
{ f/L clwst[
hfl]vd Joj:yfkg
pk;ldlt
;DklQ bfloTj
kd
| v
' hfl]vd clwst[ Joj:yfkg ;ldlt
-kd
| v' sfos { f/L
clwst[ ;lxt_
– t/ntf hfl]vd tyf
– ahf/ hfl]vd hy] f ;DklQ Joj:yfkg
– ;~rfng hfl]vd
– cgk'fngf
- Information Security Officer (ISO)
sh {f hfl]vd Joj:yfkg
– sfgg ' L tyf cGo hfl]vd
– k"j{wf/ Joj;fo
-Legal & Other Risk)
– ;+:yfut÷;fgf tyf dHPI`nf Joj;fo
– v'b|f shf{ Jofkf/

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
a}+sdf cfGtl/s n]vfk/LIf0f Pp6f 5'6\6} lgsfosf] ?kdf /x]sf] 5, h'g Joj:yfkg eGbf leGg 5 / l;w} ;~rfns ;lDdlnt
n]vfk/LIf0f ;ldlt dftxt /x]sf] 5 . cfGtl/s n]vfk/LIf0f klg hf]lvddf cfwfl/t n]vfk/LIf0f tkm{ pGd'v 5 h; cg';f/
a9L hf]lvdsf If]q klxNofp“b} tL If]qdf a9L Wofg s]lGb|t ug{ ;'emfj ;Nnfx lbg] ub{5 . To:t}, a}+ssf] /0fgLlt tyf of]hgf
ljefun] /fli6«o, cGt/f{li6«o kl/;"rs tyf 36gf x]/L To;sf c;/sf] cf+sng ub}{ hf]lvd Go"gLs/0fsf nflu cfjZos
tof/L ug{ ;Nnfx ;'emfjx? lbg] ub{5 .
a}+sdf Pp6f hf]lvd Joj:yfkg ;ldlt /x]sf] 5 . of] Pp6f ;~rfns ;lDdlnt ;ldlt xf] h;df a}+ssf] k|d'v hf]lvd clws[t
tyf k|d'v ;~rfng clws[t klg ;b:o x'g' kb{5 . o; ;ldltdf a}+ssf] ;du| hf]lvdsf] cj:yfsf] -sfo{ ;Dkfbgsf] cj:yf
;lxt_ laZn]if0f / d"Nof°g x'g] ub{5 / cfjZos sf/jfxLsf] nflu a}+ssf] Joj:yfkgnfO{ ;ldltn] lgb]{zg ug]{] ub{5 . ;fy},
o; ;ldltn] af]8{nfO{ klg cfjZos gLlt lgod th'{df / sfof{Gjog ug{ ;'emfj lbg] ub{5.
a+}sn] hf]lvd d"Nof°g ug]{ k|0ffnLsf] lasf; u/]sf] 5 / If]qut hf]lvdsf] ljZn]if0f ug{ cfjZos k|ltj]bgx? k|rngdf
Nofp“b} cfPsf] 5. sfo{;Dkfbgsf] cfjlws k|ltj]bgnfO{ ;Gt'lnt c+s tflnsf (Balanced Scorecard) sf cfwf/df ;d]t
tof/ kf/L 5nkmn ug]{ u/]sf] 5 . tL k|ltj]bgx?sf] cWoog kZrft\ ;~rfns ;ldltn] Joj:yfkgnfO{ cfjZos lgb]{zg
Pj+ ;'emfj lbG5 .
g]kfn /fi6« a}+sn] hf/L u/]sf] PsLs[t lgb]{lzsfsf] k"FhL kof{Kttf ;+/rgf ;DaGwL lgb]{zg -h'nfO{ @))* df cBfjlws ePsf]
adf]lhd, a}+ssf] shf{ hf]lvdnfO{ Joj:yfkg ug{ b]xfosf hf]lvd Go"gLs/0fsf pkfox? klxrfg ul/Psf] 5M
s= a}+sdf /x]sf] lgIf]k,
v= cGo a}+s tyf ljQLo ;+:yfdf /x]sf] lgIf]k,
u= g]kfn ;/sf/ tyf g]kfn /fi6« a}+sn] hf/L u/]sf] ;'/If0fkq÷ pks/0fx?,
3= g]kfn ;/sf/sf] hdfgt,
ª cGo ;fj{ef}d÷ /fi6«x?sf] ;'/If0f÷ hdfgt,
r= :jb]zL a}+sx?sf] hdfgt,
5= tf]lsPsf] ax'kIfLo lasf; a}+sx?sf] ;'/If0f÷ hdfgt, tyf
h= ljb]zL a}+sx?sf] ;'/If0f÷ hdfgt b]xfosf of]Uotf x'g] dfkb08x? k"/f u/]sf] cj:yfdf dfq hf]lvd Go"gLs/0f lgjf/s÷
pks/0f÷ pkfox?nfO{ dfGotf k|bfg ul/G5M
s= shf{ clgoldt ePsf] jvt ;'/If0faf6 ;f] shf{sf] ;f“jf Aofh c;'n pk/ ug{ :ki6 clwsf/ a}+sdf lglxt /x]df,
v= C0fLsf] shf{ u'0f:t/ / ;'/If0fsf aLr pNn]Vo ;sf/fTds cfk;L ;DaGw gePdf,
u= ;'/If0fsf] e'QmfgL -;dfKtL_ cjlw C0f e'QmfgL cjlw eGbf a9L ePdf,
3= shf{ tyf ;'/If0faLr leGg d'b|f ePsf] cj:yfdf ljlgdo b/af6 cfpg ;Sg] km/s xb};Dd sd ul/Pdf . olb km/s
/xL cfPdf s'n hf]lvd Go"gLs/0f lgjf/s÷ pks/0f÷ pkfosf] /sddf !) k|ltztn] sd u/L klxrfg ug]{,
ª hf]lvd Go"gLs/0f lgjf/s÷ pks/0f÷ pkfox?af6 pTkGg x'g ;Sg] sfg"gL, ;~rfng, t/ntf tyf ahf/ hf]lvdnfO{
Joj:yfkg ug{ kof{Kt gLlt, lgod tyf sfo{ljlwx? ljBdfg ePdf,
r= h'g;'s} cj:yfdf klg :jb]zL tyf ljb]zL ;+:yfx?sf] hdfgt lgMzt{ ePdf,
%=!=@ shf{ hf]lvd Joj:yfkg
a}+sn] cfkm\gf] Joj;fo ;~rfngsf] qmddf d'Vo ?kdf shf{ tyf ;fk6df /x]sf] hf]lvdsf] ;fdgf ug'{kb{5, h;n] a}+ssf] s'n
cfosf] s/La tLg rf}yfO{ lx:;f cf]u6]sf] x'G5 . o;sf] cnfjf s'g} shf{ lgliqmo x'g k'u]df To:tf] shf{sf] Go'g ;'/If0fsf]
sf/0f a}+snfO{ shf{ hf]lvdaf6 cem a9L ;d:of l;h{gf x'G5 . t;y{ a}+sn] shf{sf] hf]lvd Joj:yfkgnfO{ pRr k|fyldstfdf
/fv]sf] 5 . s'g}klg hf]lvdsf] pTklQ ;fy} To;sf] bL3{sfnLg c;/nfO{ a}+sn] tof/ ug]{ k|To]s shf{ k|:tfjdf ljZn]if0f
ul/Psf] x'G5, hf]lvd tyf To;sf] k|ltkmnnfO{ ;xL ?kdf dfkg ul/Psf] x'G5 tyf To:tf hf]lvdnfO{ Go"lgs/0f ug]{ pkfox?
pNn]v ul/Psf] x'G5 . a}+sn] Joj;fo k|jw{g ug]{ O{sfO tyf hf]lvd Joj:yfkg O{sfOsf] :ki6 ;Ldf+sg u/]sf] 5 hxfF s'g}
klg shf{ k|:tfjsf] :jLs[lt k"j{ ljQLo :jf:Yosf] pko'Qm k/LIf0f tyf Joj;fo ;DaGwL hfgsf/L xfl;n u/L bL3{sfnLg
:jf:Yosf] ;d]t k/LIf0f ug]{ ul/G5 . u|fxssf] Joj;fosf] ulDeo{tf tyf To;sf] dxTjnfO{ lgofNb} a}+sn] cfkm\gf] ;+/rgf
tyf k4ltnfO{ o:tf] tj/n] k'g/juL{s/0f u/]sf] 5 h;n] hf]lvdnfO{ Go"gtd ljGb'df /fVg'sf ;fy} o;nfO{ kl/df0ffTds
tj/n] ;d]t d"Nof°g ug{ ;Sb5 . o;}u/L a}+ssf] pRr Joj:yfkg txsf k|d'v hf]lvd clws[tsf] dftxtdf 5'6\6} shf{
hf]lvd ljefusf] u7g ul/Psf] 5 . o; ljefun] Joj;fo ;~rfngsf qmddf b}lgs?kdf pTkGg x'g;Sg] tyf s'g} ljz]if
Joj;fosf] ahf/ cj:yfsf] kl/jt{gn] ;d]t pTkGg x'g] j[xt, ;'Id tyf txut hf]lvdnfO{ lgu/fgL ug]{ ub{5 . a}+ssf] shf{
ultljlwnfO{ lj:t[t ?kdf 7"nf tyf ;+:yfut -kl/of]hgf shf{ ;d]t_, demf}nf tyf ;fgf / v'b|f shf{df juL{s/0f ul/Psf]
5 . shf{ hf]lvd O{sfOdf leGg k|s[ltsf shf{ k|jfx ug]{ sfo{nfO{ ljZn]if0f ug{;Sg] ljz]if bIftf ePsf sd{rf/L v6fO{Psf]
5, hf] k|d'v hf]lvd clws[t k|lt pQ/bfoL x'G5. s]Gb|Lo txaf6 ul/g] b}lgs k|ltj]bg lg/LIf0f tyf shf{ ;'ljwfsf] cfjlws
k'g/fjnf]sgn] s'g} shf{df ;'wf/ ug{ cfjZos ePdf ;dod} sbd rfNg ;d]t d2t k'¥ofpFb5 .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
a}Fsdf /x]sf] Credit Administration and Support (CAS) ljefun] shf{;Fu cfjZos sfuhftx? Tfof/ ug]{ tyf ;f] sf]
;'/lIft clen]v /fVg] sfo{ ub{5 . of] shf{ ;'/If0fsf] k|Tofe'tL ug]{ rf}Fyf] cfFvf cGtu{t ckgfO{Psf] ljlw xf] . CAS ljefu
klg a}+ssf] Jofj;flos ljefu (Business Division) eGbf Pp6f :jtGq ljefu xf] . o;n] lg/Gt/ ?kdf C0fLsf] Jofj;flos
k|utL d"Nof°g ug]{ tyf C0f nufgLsf] ;'/Iffsf] k|Tofe'tL ug]{ sfo{ ub{5 . ;Dk"0f{ shf{ vftfx?sf] cfjlws ?kdf ul/g]
k'g/fjnf]sg hf]lvd Go"gLs/0fdf a}+sn] cjnDag u/]sf] k|efjsf/L sfo{k|0ffnL dWo] Ps xf] . C0fLsf] Joj;fosf] q}dfl;s
?kdf x'g] lg/LIf0f tyf ;f] lg/LIf0fsf] k|ltj]bgsf cfwf/df lbOg] ;'emfjn] C0fLnfO{ cfkm\gf] Joj;fodf ;dod} ;'wf/fTds
sbd rfNg d2t k'¥ofpFb5 .
o;sf] cnfjf ha s'g} Joj;fo uDeL/ cj:yfdf k'uL a}+sn] nufgL u/]sf] ;DklQsf] d"No Ifo x'G5 To:tf] kl/l:yltdf
a}+sn] kof{Kt dfqfdf gf]S;fgL Joj:yf sfod ug]{ ub{5 . shf{ k|bfg ug]{ ;DaGwdf s'g}klg Jofj;flos lg0f{o shf{
hf]lvd ljefuaf6 :jLs[t ePkl5 dfq lng] ul/G5 . Joj;fo k|jw{g ug]{ O{sfOn] pks/0f -r]s_ cfkm}“df lwtf] ;'/If0f x'g] tyf
shf{sf] km5\of}{6sf avt To:tf] pks/0faf6 /sd c;'n pk/ x'g] lsl;dsf pks/0f v/Lb afx]ssf s'g}klg shf{ k|bfg ug]{
;DaGwL lg0f{o cfkm}“n] lng ;Sb}g . h;af6 Psn lg0f{osf sf/0f cfpg ;Sg] hf]lvdnfO{ Go"gLs/0f ug{ d2t k'u]sf] 5 .
a}+sn] u|fxssf] Joj;fo jf sf/f]af/nfO{ ljZn]if0f u/]/ shf{ k|bfg ug]{ lg0f{o ub{5 . o;sf ;fy} a}+sn] /fd|f] ;'/If0f dflh{g,
cltl/Qm ;'/If0f tyf plrt :j–kF"hLsf] ;Gt'ng (Debt/Equity) h:tf pkfox? dfkm{t Joj;fodf lglx{t shf{ hf]lvdnfO{ pko'Qm
tj/n] ;Daf]wg ug]{ ub{5 .
;a} shf{ Joj:yfkgsf nflu a}+sdf shf{ gLlt tyf ;~rfng lgb]{lzsf nfu" ul/Psf] 5 h;n] ;'zf;g tyf pko'Qm sfo{ljlwsf]
k|fjwfg tf]s]sf] 5 . To:t}, pQm lgb]{lzsfn] Joj;fosf] lgu/fgL tyf ;a} shf{x?sf] jflif{s k'g/fjnf]sgsf dfWodn]
cfufdL lbgx?df u|fxs;Fusf] ;DaGwnfO{ s;/L cl3 a9fpg] eGg] ljifodf klg ;xof]u ub{5 . o;sf cltl/Qm cfGtl/s
n]vfk/LIf0f ljefun] ;do–;dodf ug]{ n]vfk/LIf0f sfo{n] ;d]t shf{ tyf u|fxs;Fusf] ;DaGwsf] jf:tljs cj:yf
cf+sng ug{ 6]jf k'¥ofpFb5 . u|fxssf] Joj;fodf x'g ;Sg] s'g}klg sdhf]/Lx? tyf u|fxs;Fusf] ;DaGwnfO{ cfGtl/s
n]vfk/LIf0f ljefun] :jtGq ?kdf ljZn]if0f ug]{ ub{5 eg] To:tf] sdhf]/L tyf ;DaGwnfO{ ;'b[9 ug{ cf}“NofO{Psf cfjZos
;'emfjx?nfO{ cjnDag ub}{ ;'wf/fTds sfo{sf lglDt tL s}lkmot pk/ ;Daf]wg ug]{ ul/Psf] 5 . a}+sn] shf{ k|bfg ug]{
k|lqmofnfO{ pko'Qm ?kdf kl/eflift u/]sf] 5 h;sf sf/0f shf{ hf]lvd ljefuåf/f lg/LIf0f tyf lgoGq0fsf sfo{x? tyf ;f]
sfo{df x'g'kg]{ :jtGqtfsf] k"0f{ ?kdf cg'kfng xF'b} cfPsf] 5 .
dfly plNnlvt ;Dk"0f{ sf/jfxL tyf k|lqmofx?nfO{ oyf]lrt tj/n] a}+sdf clen]v /fVg], k|ltj]bg tof/ ug]{ tyf 5nkmn ug]{
ul/G5 . o;/L clen]v ul/Psf] k|ltj]bgx?nfO{ pRr Joj:yfkg tx tyf ;~rfns ;ldltsf] cWoog cjnf]sgsf nflu
;d]t k]z ul/G5 . pRr txsf Joj:yfkg tyf ;~rfns ;ldltn] cfjZostf cg'?k lgb]{zg hf/L ug]{ ub{5g\ .
%=!=# ;~rfng hf]lvd Joj:yfkg
xfnsf lbgx?df a[l4 xF'b} uO/x]sf] hf]lvdx? dWo] ;~rfng hf]lvd klg Ps xf] h;sf] pTklQ a}+s leq jf aflx/sf] ckof{Kt
k|lqmofx? tyf cbIf JolQmx?sf sf/0f pTkGg x'G5g\ . sDKo'6/÷ ;"rgf k|0ffnLdf xfn}sf lbgx?df a9\b} uO/x]sf] afx\o
r'gf}lt klg TolQs} rf;f]sf] ljifo ePsf] 5 . a}+sdf ;~rfng hf]lvd tyf u|fxs klxrfg, cg'kfng / d'b|f lgd"{lns/0f lj?4
cleofgsf nflu 5'6\6} O{sfO /x]sf] 5 . pQm O{sfO a}+ssf Ps jl/i6 clwsf/Lsf] dftxtdf /x]sf] 5 h;nfO{ a}+ssf b}lgs
k|ltj]bgdf tyf ;~rfng k|lqmofdf kof{Kt kx'Frsf ;fy} k|0ffnL tyf sfo{ljlwdf s'g} ;+zf]wg ug{ cfjZos ePdf ;f] sf]
l;kmfl/z ug]{ ;d]t clwsf/ x'G5 . k|d'v hf]lvd clws[tk|lt ;~rfng hf]lvd ljefusf k|d'v pQ/bfoL x'G5g\ .
 a}+sn] cfkm\gf ;a} Joj;fo tyf b}lgs sfo{x?sf nflu :yfoL cg'b]zfTds lgb]{lzsf (Standing Instruction Manual) sf]
lgdf{0f u/]sf] 5 . a}+ssf ;a} ultljlwx? oxL lgb]{lzsf, a}+ssf cfGtl/s gLlt tyf g]kfn /fi6« a}+sn] hf/L ug]{ lgb]{lzsf
tyf kl/kqx? adf]lhd ;~rflnt x'G5g\ . o;}u/L a}+ssf b}lgs ;~rfng ultljlwx?sf] k|ltj]bg Joj;fo k|jw{g ug]{ jf
shf{ hf]lvd eGbf cnu lgsfoaf6 :jtGq?kdf k|:t't ul/G5 .
 k|lqmofx? kof{Kt tyf q'6L lalxg /x] g/x]sf] dfkg ug{ tyf To;df s'g} sdL sdhf]/Lx? eP To:tf sdL sdhf]/Lx?nfO{
;Daf]wg ug{ a}+ssf k|lqmofx?nfO{ cfjlws ?kdf k'g/fjnf]sg ul/G5 . :jLs[t ;Ldf, laN; e'QmfgL tyf shf{ k|jfx
h:tf w]/} h;f] ultljlwx?nfO{ a}+sn] s]lGb|s[t u/]sf] 5 h;n] zfvf sfof{nosf sd{rf/Lx?df ckof{Kt 1fgsf sf/0f x'g]
uNtLx?af6 pTkGg hf]lvdnfO{ Go"gLs/0f ub{} cfPsf] 5 . To;}u/L a}+ssf ;]jfx?sf af/]df a]nf a]nfdf ;j{;fwf/0fnfO{
;'–;"lrt ug]{ sfo{x? ;d]t eO{/xG5 .
a}+ssf sd{rf/Lx?nfO{ klg pko'Qm tj/n] k|lzlIft ul/G5 / s'g}klg sfo{ef/ k|bfg ug'{ k"j{ a}+sdf x'g] ultljlwx?sf] cfjZos
1fg lbg] sfd ul/G5 . s'g} sfo{sf nflu gofF sd{rf/L lgo'Qm ul/Psf] eP To:tf] sd{rf/LnfO{ cg'ejL sd{rf/Lsf] dftxtdf
/fvL sfo{ ug{ lbOG5 / To:tf sd{rf/Ln] cfkm'n] ug]{ sfo{ ;DkGg ug{ cfjZos bIftf xfl;n u/] kZrft :jtGq ?kdf sfo{
ug{ lbOG5 . s'g} sd{rf/Ln] a}+s leq jf aflx/ z+sf:kb sfo{ u/]sf] eP To:tf] ;"rgf cfkm' eGbf jl/i7 sd{rf/LnfO{ jf ;f]em}
Joj:yfkgnfO{ uf]Ko ?kdf hfgsf/L u/fpg] gLlt (Whistle Blowing Policy) a}+sn] cjnDag u/]sf] 5 .

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

 To:t} a}+ssf ;Dk"0f{ sf/f]af/sf] nflu tof/ kfg]{ / hfFrsLsf] (Maker and Checker) sf] cjwf/0ff nfu" ul/Psf] 5
h;df s'g} klg sf/f]af/ lgoGq0fsf] b[li6sf]0fn] clgjfo{ ?kdf b'O{hgf sd{rf/Lx?af6 ;Dkfbg ug'{kg]{ x'G5 .
sf/f]af/sf] l;nl;nfdf x'g ;Sg] s'g} k|lqmofut q'l6nfO{ sd ug]{ u/L a}+sn] Joj:yfkg ;"rgf k|0ffnLsf] Joj:yf
u/]sf] 5 . a}+ssf] s'g} klg sd{rf/L tyf O{sfO jf zfvfsf] ultljlwnfO{ s]lGb|s[t k|0ffnLaf6 ;lhn} lg/LIf0f tyf cg'udg
ug]{ ul/Psf] 5 h;n] s'g} klg sf/f]af/df x'g ;Sg] v/fa cfr/0fsf] hf]lvdnfO{ 36fpg d2t k'¥ofpFb5 . To:t}, a}+sn]
cfkm\gf ;a} lgoldt sf/f]af/x?sf] clen]vsf] ;'/Iffsf lglDt jf:tljs ;dodf k|ljli6 x'g] u/L e}/xjfdf k|sf]k
k'g/:yfkg s]Gb|sf] (Disaster Recovery Site) Joj:yf u/]sf] 5 h'g a}+ssf ;~rf/ k|0ffnLdf k|ToIf /xg] u/L ldnfO{Psf]
5 . a}+ssf b'j} pks/0f lgoldt / j}slNks (Production Site and Disaster Recovery Site) dhj't Pj+ pRr e'sDk
k|lt/f]wfTds Ifdtf ePsf ejgdf /flvPsf 5g\, h'g b'O{ km/s e'sDkLo If]qdf kb{5g\ . k|sf]k k'g/:yfkg If]qdf lj1tf
xfl;n u/]sf Ps Jofj;flos ?kdf ;~rflnt sDkgL;Fu ;Demf}tf u/L s/f/df lbO{Psf] 5 . k|sf]k k'g/:yfkg s]Gb|sf]
sfo{ Ifdtf olsg ug{ a]nf a]nfdf k'g/:yfkg s]Gb|sf] k|0ffnLaf6 a}+ssf] ultljlw ;~rfng ug]{ ul/G5 h'g clxn];Dd
c;/ d'Qm /x]sf] kfO{Psf] 5 .
 ;a} sDKo'6/df PS6Le l8/]S6«L k|0ffnL (Active Directory Service) nfu" ul/Psf] 5 h;n] a}+ssf] ;"rgfnfO{ ;lhn};Fu
k]g8«fOe h:tf pks/0fdf lnP/ hfg] jf s'g} ;"rgf aflx/af6 NofP/ sDKo'6/df /fVg] h:tf ;"rgf ;+oGq÷ e08f/nfO{
hf]lvd k}bf ug{;Sg] vfnsf ultljlwx? ug{af6 k|of]ustf{nfO{ jl~rt ub{5 . To:t}, sDKo'6/df /x]sf dxTjk"0f{ ;"rgf
tyf tYof°x?nfO{ cfjlws ?kdf ;+/lIft (back up) ug]{ tyf a}+ssf] tYof° s]Gb| (Data Centre) df ;d]t ;'/lIft ug]{
ul/G5 tfls s'g} ;"rgf x/fPdf tYof° s]Gb|af6 ;lhn} k|fKt ug{ ;lsof];\ .
 a}+sdf Pp6f 5'6\6} sfg"g ljefu /x]sf] 5 hxfF kof{Kt dfqfdf bIf tyf cg'ejL sd{rf/Lx? sfo{/t 5g\ . a}+s pk/ s;}n]
u/]sf] dfubfjL tyf a}+s k|lt nufO{Psf] cf/f]k nufot ;a} ;Demf}tfkq tyf sfg"gL sfuhftx?nfO{ k"0f{?kn] cWoog
u/]/ dfq s'g} lg0f{o lnOG5 . To:t} s'g} lg0f{o lng' k"j{ k|rlnt lgod, sfg"g tyf Jofkf/ Joj;fodf rNtLdf
/x]sf] ;j{dfGo k|rngnfO{ ;d]t Wofgdf /flvG5 . s'g} ljz]if kl/l:yltdf a}+sn] lj1sf] /fo lng cfjZostf dxz';
u/]df To:tf] cj:yfdf cfkm\gf] If]qdf ljz]if1tf xfl;n u/]sf lj1sf] ;Nnfx ;'emfj lng] ul/G5 h;af6 sfg"gL hf]lvd
Go"gLs/0f ug{ ;lsPsf] 5 .
 jf;nsf] k|fjwfg cg'?k a}+sn] ;~rfng hf]lvdsf] u0fgf u/L kof{Kt dfqfdf ;~rfng hf]lvd jfkt kF"hLsf] Joj:yf ;d]t
u/]sf] 5 .
%=!=$ ahf/ hf]lvd Joj:yfkg
ahf/ hf]lvdnfO{ b}lgs ?kdf ;DklQ tyf bfloTj cj:yfsf] Joj:yfkgaf6 lgoGq0f ul/G5 . v'nf kl/df0f ;Ldf txut
?kdf lgoGq0f ul/Psf] 5 h;df ;DalGwt clwsf/Ln] ahf/sf] uxg cWoog tyf ahf/ ptf/r9fjsf] d"Nof°g kZrft\ dfq
lg0f{o lng] ub{5 . o:tf ;Dk"0f{ sf/f]af/sf] k|ltj]bg dfly dfl;s ?kdf ;DklQ tyf bfloTj Joj:yfkg ;ldlt (ALCO)
df 5nkmn Pj+ ;dLIff ul/G5 . ;DklQ tyf bfloTj Joj:yfkg ;ldltn] tL sf/f]af/ a}+ssf gLlt lgod leq ePsf] 5 ls
5}g egL x]g'{sf ;fy} cfjZostf cg';f/ t/ntf Joj:yfkg, Aofhb/ kl/jt{g, ljlgdo b/ kl/jt{g cflbsf] cg'udg ug]{
ub{5 . ahf/ ;~rfng -nufgL nufot_ ;Fu ;DalGwt ;Dk"0f{ sf/f]af/ k|d'v sf]if clws[t dftxtsf] ljefun] ub{5 eg]
tL sf/f]af/sf] k|ljli6 ug]{, clen]v /fVg] nufot k|ltj]bg tof/ kfg]{ sfd k|d'v ;~rfng clws[t dftxtsf] ljefun]
ub{5 . a}+sn] ljb]zL ljlgdodf c+lst ;DklQ tyf bfloTjsf] v'b v'nf cj:yf (Net Position) sf] b}lgs ?kdf cWoog
u/L jf;nsf] k|fjwfg cg'?k cfjZos kF"hLsf] Joj:yf ug]{ ub{5 . o;sf cltl/Qm g]kfn /fi6« a}+sn] jf;n ;DaGwL hf/L
u/]sf] lgb]{lzsf adf]lhd a}+sn] kF"hLsf]if kof{Kttf lgwf{/0f ub{5 . o;sf] lgwf{/0f a}+sn] ug]{ Joj;fo k|lt ljutsf] cg'ej,
hf]lvd ljZn]if0f ug]{ ;+:s[lt tyf cgk]lIft kl/l:yltsf nflu cfsl:dstf Joj:yfkg (Contingency Management) sf
cfwf/x?nfO{ x]/L ul/Psf] x'G5 . a}+sn] cGt/f{li6«o k|rngdf /x]sf pTs[i6 k|rng cg';f/ cfkm\gf nufgLx?df lglxt hf]lvd
jfkt kof{Kt kF"hLsf]ifsf] Joj:yf ug]{ u/]sf] 5 . ;s];Dd a}+sn] cfkm\gf] ;DklQnfO{ ;'/lIft /fVg yk lwtf]aGws lng],
shf{sf] ;'/If0f dflh{g a[l4 ug]{ tyf a}+ls·df k|rlnt pTs[i6 Joj:yfx?nfO{ cjnDag ug]{ ub{5 . a}+sn] jflif{s of]hgf
dfkm{t cfkm\gf] kF"hLsf]ifsf] kof{Kttf tyf hf]lvddf x'g] a[l4nfO{ cf+sng ug]{ tyf dfl;s ?kdf ;f] /x]–g/x]sf] ;dLIff ug]{
sfo{ ub{5 . olb hf]lvdsf] kl/df0fdf ePsf] a[l4 kF"hLsf] l;h{gf eGbf a9L b]lvPdf Joj;fo k|jw{gnfO{ lgoGq0f u/L kF"hLsf]if
kof{Kttf cg'kftnfO{ pko'Qm cj:yfdf sfod /fVg] sfo{ ul/G5 . oBlk a}+s;Fu #% jif{sf] Oltxf;df xfn;Dd To;/L
kF"hLsf]if kof{Kttf cg'kftnfO{ sfod ug]{ l;nl;nfdf Joj;fonfO{ lgoGq0f ug'{k/]sf] cg'ej 5}g . kF"hLsf]if kof{Kttfsf
af/]df lgoldt ?kdf eO{/xg] ljleGg ;DklQ bfloTj Joj:yfkg ;ldlt, jl/i7 Joj:yfkg ;ldlt tyf ;~rfns ;ldltsf
a}7sx?df uDeL/ ?kdf 5nkmn x'g] ub{5 .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
%=!=% sfg"gL tyf cg'kfng hf]lvd Joj:yfkg
a}+sdf sfg"gL tyf cg'kfng ;DaGwLsf] hf]lvd Joj:yfkgsf] nflu 5'6\6} ljefu /x]sf] 5 . ;~rfng hf]lvd Joj:yfkg
cGtu{t cg'kfng, u|fxs klxrfg tyf ;DklQ z'l4s/0f ;DaGwLsf] ;a} hf]lvdx?sf] cg'udg tyf Joj:yfkg ug]{ ul/Psf]
5 . o; ljefunfO{ a}+ssf] k|d'v hf]lvd clws[t cGtu{t /flvPsf] 5 .
%=!=^ ljQLo ;DklQ tyf bfloTjsf] ahf/ d"No
%=!=^=! ahf/ d"No dfkgsf] >]0fLs/0f
ljQLo ;DklQ tyf bfloTjsf] ahf/ d"Nosf] dfkg ug{ ;f] d"No emNsfpg] pko'Qm ahf/sf] 5gf}6sf] nflu lgDg adf]lhdsf]
k|fyldstfsf] qmd ckgfO{Psf] x'G5M
>]0fL !
o; >]0fLdf ahf/ d"No ;f] ;DklQ÷bfloTj jf p:t} ;DklQ÷bfloTjsf] :jtGq / ;lqmo ?kdf vl/b laqmL x'g] ahf/df rng
rNtLdf /x]sf] d"NonfO{ s'g} ;dfof]hg ljgf lnO{G5 .
o:tf ;DklQ jf bfloTjsf] kof{Kt ;+Vof tyf dfqfdf c;DalGwt JolQm aLr vl/b laqmL x'g] ahf/ g} o; >]0fL cGtu{tsf]
ahf/ d"No lgwf{/0f ug]{ 5gf}6df k5{ .
>]0fL @
o; >]0fLdf ahf/ d"Nosf] lgwf{/0f ;f] lgwf{/0f ug{ k|ToIf jf ck|ToIf ?kdf pknAw x'g] pko'Qm tYof°sf cfwf/df ug]{
ul/Psf] x'G5 . o:tf pknAw x'g] s]xL tYofª\s lgDg k|sf/sf /x]sf 5g\M
 ;lqmo / :jtGq ahf/df p:t} ljQLo ;DklQ tyf bfloTjsf] ;"lrls[t ahf/ d"No
 t'ngfTds ?kdf sd ;lqmo / :jtGq ahf/df p:t} ljQLo ;DklQ tyf bfloTjsf] ;"lrls[t ahf/ d"No
 ljQLo pks/0fx?sf] ahf/ d"Nosf] dfkg ubf{ ;f] sf] d"No lgwf{/0fsf] k4ltsf] nflu cfjZos x'g] ;Dk"0f{ tYof°
pknAw x'“bf dfq ul/G5
olb s'g} ljQLo pks/0fsf] ahf/ d"No ;lhn} pknAw x'g ;Sg] ahf/ gePsf] cj:yfdf, a}+sn] ;f] sf] ahf/ d"No
d"Nof°gsf] ljleGg k4lt ckgfP/ ug{] u/]sf] x'G5 . pQm d"Nof°g k4ltdf ;f] ljQLo ;DklQ;“u Ps?ktf ePsf] ljQLo
;DklQsf] ahf/ d"NonfO{ lnP/ plrt / cfjZos ;dfof]hg u/L d"No lgwf{/0f ug{] ul/Psf] x'G5 . ljQLo pks/0fsf]
;'?jftdf klxrfg ubf{ ;f] sf] k|flKtsf] a]nfsf] sf/f]af/ d"NonfO{ ahf/ d"Nosf] ?kdf lnO{G5 .
>]0fL #
ahf/ d"No >]0fL @ cg';f/ klg lgwf{/0f ug{ g;lsPdf ;f] sf] lgwf{/0f d"Nof°gsf ljleGg k4lt ckgfP/ ul/G5 / ;f] dWo]
a9L plrt / pko'Qm d"Nof°g k4ltaf6 cfPsf] d"NonfO{ ahf/ d"Nosf] ?kdf lng] ul/G5 . d"Nof°g k4ltdf pQm ljQLo
;DklQ;“u Ps?ktf ePsf] ljQLo ;DklQsf] Net Present Value / Discounted Cash Flow Model cg';f/sf] d"NonfO{ ;d]t
t'ngfTds ?kdf x]l/G5 .
%=!=^=@ ahf/ d"Nodf n]vf°g ul/Psf ljQLo pks/0f
a}+sn] lgDg adf]lhdsf ljQLo pks/0f ahf/ d"Nodf n]vf°g / k|:t't ug]{ u/]sf] 5M
 Derivative ljQLo pks/0f
 Jofkfl/s nufgL -ahf/ d"No gfkmf gf]S;fg vftfdf ;dfof]lht x'g] k|s[ltsf Do'r'cn km08 / Equity z]o/df ePsf]
nufgL_
 cGo lj:t[t gfkmf gf]S;fg vftfdf ;dfof]hg x'g] k|s[ltsf O{lSj6Ldf ePsf nufgL
pk/f]Qm dWo] Derivative ljQLo pks/0fnfO{ dfly plNnlvt dWo] >]0fL @ cg';f/ pknAw tYofª\ssf cfwf/df tyf af“sLnfO{
obL :jtGq ;lqmo ahf/df ;f] ljQLo pks/0fsf] ;"rLs[t d"No pknAw eP;Dd ;f] d"Nodf cGoyf >]0fL # cg';f/ pknAw
x'g] tYofª\ssf cfwf/df ul/G5 .
;+nUg ljQLo ljj/0fdf k|:t't ul/Psf] ljQLo pks/0fsf] ahf/ d"No tyf ;f] sf] lgwf{/0fsf] nflu 5gf}6 ul/Psf] >]0fLx?
lgDg k|sf/ /x]sf 5g\M

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

ahf/ d"Nodf dfkg ul/Psf ljQLo pks/0fx?

;d"x – cfiff9 #!, @)&& df ?=
tx ! tx @ tx #
cGo Jofkfl/s ;DklQ 19,66,95,398 - -
– OlSj6L pks/0f – ;"rLs[t 17,18,09,335 - -
– OlSj6L pks/0f – ;"rLs[t gePsf] - - -
– Do'r'cn km08 O{sfO{ 2,48,86,063 - -
lj:t[t gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g]
OlSj6L pks/0fx? (Equity Instruments measured at 1,97,59,80,399 - 3,53,20,07,968
FVTOCI)
– OlSj6L pks/0f – ;"rLs[t 1,51,40,26,318 - 2,97,13,03,453
– OlSj6L pks/0f – ;"rLs[t gePsf] - - 56,07,04,515
– Do'r'cn km08 O{sfO{ 46,19,54,081 - -
hDdf 2,17,26,75,797 - 3,53,20,07,968

a}+s – cfiff9 #!, @)&& df ?=

tx ! tx @ tx #
cGo Jofkfl/s ;DklQ - - -
– OlSj6L pks/0f – ;"rLs[t - - -
– OlSj6L pks/0f – ;"rLs[t gePsf] - - -
– Do'r'cn km08 O{sfO{ - - -
lj:t[t gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g]
OlSj6L pks/0fx? (Equity Instruments measured at 1,97,59,80,399 - 3,53,20,07,968
FVTOCI)
– OlSj6L pks/0f – ;"rLs[t 1,51,40,26,318 - 2,97,13,03,453
– OlSj6L pks/0f – ;"rLs[t gePsf] - - 56,07,04,515
– Do'r'cn km08 O{sfO{ 46,19,54,080 - -
hDdf 1,97,59,80,399 - 3,53,20,07,968

;d"x – cfiff9 #!, @)&^ df ?=

tx ! tx @ tx #
cGo Jofkfl/s ;DklQ 4,61,79,820 - -
– OlSj6L pks/0f – ;"rLs[t 2,11,25,953 - -
– OlSj6L pks/0f – ;"rLs[t gePsf] - - -
– Do'r'cn km08 O{sfO{ 2,50,53,866 - -
lj:t[t gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g] 1,49,41,27,672 - 2,41,33,21,365
OlSj6L pks/0fx? (Equity Instruments measured at
FVTOCI)
– OlSj6L pks/0f – ;"rLs[t 1,00,91,32,590 - 1,95,21,21,472
– OlSj6L pks/0f – ;"rLs[t gePsf] - - 46,11,99,893
– Do'r'cn km08 O{sfO{ 48,49,95,082 - -
hDdf 1,54,03,07,492 - 2,41,33,21,365

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

a}+s – cfiff9 #!, @)&^ df ?=

tx ! tx @ tx #
cGo Jofkfl/s ;DklQ - - -
– OlSj6L pks/0f – ;"rLs[t - - -
– OlSj6L pks/0f – ;"rLs[t gePsf] - - -
– Do'r'cn km08 O{sfO{ - - -
lj:t[t gfkmf gf]S;fg vftfdf ahf/ d"No ;dfof]hg x'g]
OlSj6L pks/0fx? (Equity Instruments measured at 1,49,41,27,672 - 2,41,33,21,365
FVTOCI)
– OlSj6L pks/0f – ;"rLs[t 1,00,91,32,590 - 1,95,21,21,472
– OlSj6L pks/0f – ;"rLs[t gePsf] - - 46,11,99,893
– Do'r'cn km08 O{sfO{ 48,49,95,082 - -
hDdf 1,49,41,27,672 - 2,41,33,21,365

%=!=^=# ahf/ d"No cGo lj:t[t gfkmf gf]S;fg vftfdf ;dfof]hg x'g] ljQLo ;DklQsf] d"No
a}+sn] cfkm\gf O{SjL6L z]o/ tyf Do'r'cn km08df ePsf] nufgLnfO{ ahf/ d"No cGo lj:t[t gfkmf gf]S;fg vftfdf ;dfof]hg
x'g] k|s[ltsf] ljQLo ;DklQ egL juL{s/0f u/]sf] 5 . o; ;DaGwL yk hfgsf/L a'“bf g+ $=*=# df k|:t't ul/Psf] 5 .
%=@ k"“hL Joj:yfkg
a}+ssf] nflu k"“hLsf] plrt Joj:yfkg dxŒjk"0f{ ljifo xf] . a}+sn] cfkm\gf] k"“hLsf] Joj:yfkg lgodgsf/L lgsfosf] dfkb08
leq /x]/ eljiodf x'g] Jofkf/sf] a[l4 tyf ;f] sf] nflu rflxg] cg'dflgt k"“hL ;d]tnfO{ dWo gh/ /fv]/ ug]{ u/]sf] 5 . a}+sn]
g]kfn /fi6« a}+saf6 hf/L k"“hLsf] Joj:yfkg ug{] u/]sf] 5 tyf s'g} klg Jofkfl/s lg0f{ox? hf]lvd Joj:yfkg ;DaGwLsf]
lgb]{lzsf adf]lhd ug{] u/]sf] 5. a}+s k"“hL Joj:yfkgdf cAan /xL k"“hLdf plrt k|ltkmn k|:t't ug{ ;kmn /x]sf] 5 .
%=@=! u'0ffTds k|:t'tL
a}+sn] k"“hL pks/0f (Capital Instruments) åf/f k"“hL kl/rfng u/]sf] 5}g .

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
%=@=@ dfqfTds k|:t'tL
%=@=@=! k"“hL ;+/rgf tyf kof{Kttf
glan a}+s lnld6]8
k"“hLsf]if tflnsf
?=
ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
!=! hf]lvd efl/t ;DklQ
s_ shf{ hf]lvd 1,74,18,41,59,785 1,53,43,57,74,508
v_ ;~rfng hf]lvd 11,28,71,28,455 10,54,92,73,198
u_ ahf/ hf]lvd 19,66,43,688 209,897,788
s'n hf]lvd efl/t ;DklQ ;dfof]hg cl3 1,85,66,79,31,928 1,64,19,49,45,494
Pillar II cGtu{tsf] ;dfof]hg
hf]8M Supervisory Review hf]lvd efl/t ;DklQsf] @∞ 3,71,33,58,639 3,28,38,98,910
hf]8M kof{Kt ;"rgf k|jfx gu/] jfkt hf]lvd efl/t ;DklQsf] #∞ - -
hf]8M ;~rfng hf]lvd jfkt #∞ 2,82,65,35,340 2,47,47,05,183
s'n hf]lvd efl/t ;DklQ -Pillar II cGtu{tsf] ;dfof]hg kl5_ 1,92,20,78,25,907 1,69,95,35,49,587
!=@_ s'n k"“hLsf]if -s + v_
s_ k|fylds k"“hL (Tier I) 20,94,48,04,408 19,36,79,24,538
s= r'Qmf k"“hL 10,09,74,97,400 9,01,18,45,400
v= lkmtf{ gx'g] cu|flwsf/ z]o/ - -
u= z]o/ lk|ldod 74,000 74,000
3= k|:tfljt af]g; z]o/ - -
ª= ;fwf/0f hu]8f sf]if 7,12,85,00,000 6,43,55,00,000
r= ;l~rt gfkmf ÷ -gf]S;fg_ 3,57,64,22,833 3,73,53,33,814
5= rfn" cf=j= sf] gfkmf ÷ -gf]S;fg_ - -
h= k"“hL lkmtf{ hu]8f sf]if - -
em= k"“hL ;dfof]hg sf]if 30,00,00,000 30,00,00,000
`= nfef+z ;dLs/0f sf]if - -
6= C0fkq e'QmfgL sf]if - -
7= cGo :jtGq sf]ifx? 77,19,156 1,47,43,882
36fpM - -
s= Voflt (Goodwill) jfktsf] /sd
v= ckn]vg gul/Psf ljljw ;DklQ (Fictitious Assets) - 7,17,49,815 - 4,14,00,858
u= :yug s/ ;DklQ - -
3= Ohfhtkq k|fKt ;+:yfsf] z]o/df ul/Psf] nufgL - -
ª= ljQLo :jfy{ /x]sf] sDkgLdf /x]sf] nufgL - 7,80,00,000 - 7,80,00,000
r= ;LdfeGbf a9L nufgL - 1,27,14,625 - 1,01,71,700
5= k|Tofe'lt (Underwriting) cGtu{t ul/Psf] nufgL - -
h= kf/:kl/s qm; xf]lN8· - -
em= cGo -29,44,541 -
Pillar II cGtu{tsf] ;dfof]hg - -

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

36fpg] M ^=$ -s_ -!_ cg';f/ ckof{Kt Joj:yf - -

36fpg] M ^=$ -s_ -@_ cGtu{t ;DalGwt kIfnfO{ tyf If]qdf k|jflxt shf{ ;'ljwf - -
v_ k"/s k"“hL (Tier II) 4,16,96,67,026 1,87,75,46,068
s= So'Do'n]l6e / l/l8d]jn lk|km/]G; z]o/
v= ;'/Iff g/flvPsf] ;xfos cfjlws C0f 2,00,00,00,000 -
u= xfOla|8 k"“hL pks/0fx?
3= c;n shf{ gf]S;fgL Joj:yf 1,52,89,45,521 1,31,46,87,350
ª= ;6xL ;dLs/0f sf]if 61,59,00,000 53,96,00,000
r= nufgL ;dfof]hg sf]if 54,47,668 48,84,881
5= ;DklQ k'g/d"Nof°g sf]if
h= cGo sf]if 1,93,73,837 1,83,73,837
s'n k"“hL sf]if 25,11,44,71,434 21,24,54,70,606
!=#_ k"“hL sf]if cg'kft
k|fylds k"“hL ÷ s'n hf]lvd efl/t ;DklQ (Tier I) 10.90% 11.40%

k"“hL sf]if ÷ s'n hf]lvd efl/t ;DklQ (Tier I tyf Tier II) 13.07% 12.50%

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8


shf{ hf]lvd
@)&& cfiff9 #!
?=
o; jif{ ut jif{
ljj/0f u0fgf ug{ ;lsg] hf]lvd hf]lvd efl/t hf]lvd efl/t
lstfaL d"No ljz]if Joj:yf v'b /sd v'b /sd
glan a}+s lnld6]8

CRM efl/t k|ltzt /sd /sd

s_ jf;nft leqsf] sf/f]af/ s v u 3=s-v-u ª r =3x ª

jflif{s k|ltj]bg @)&^÷&&

gub df}Hbft 2,68,29,79,459 - - 2,68,29,79,459 0% - 2,56,60,35,682 -

g]kfn /fi6« a}+sdf /x]sf] df}Hbft 19,58,67,43,735 - - 19,58,67,43,735 0% - 7,56,96,58,583 -

;'g - - - - 0% - - -

g]kfn ;/sf/sf] C0fkqdf

27,93,05,88,758 - - 27,93,05,88,758 0% - 21,24,10,22,225 -
ul/Psf] nufgL
g]kfn ;/sf/ pk/sf] ;Dk"0f{ bfjL 27,99,90,121 - - 27,99,90,121 0% - 279,990,121 -

g]kfn /fi6« a}+ssf] C0fkqdf

- - - - 0% - - -
ul/Psf] nufgL
g]kfn /fi6« a}+s pk/sf] ;Dk"0f{ bfjL 42,53,59,466 - - 42,53,59,466 0% - ,42,75,67,361 -

ljb]zL ;/sf/ tyf s]Gb|Lo a}+s

- - - - 0% - - -
pk/sf] bfjL (ECA Rating: 0-1)
ljb]zL ;/sf/ tyf s]Gb|Lo a}+s
- - - - 20% - - -
pk/sf] bfjL (ECA Rating: 2)
ljb]zL ;/sf/ tyf s]Gb|Lo a}+s
- - - - 50% - - -
pk/sf] bfjL (ECA Rating: 3)
ljb]zL ;/sf/ tyf s]Gb|Lo a}+s
- - - - 100% - - -
pk/sf] bfjL (ECA Rating: 4-6)
ljb]zL ;/sf/ tyf s]Gb|Lo a}+s
- - - - 150% - - -
pk/sf] bfjL (ECA Rating: 7)
BIS,IMF,ECB,EC / ax'kIfLo
- - - - 0% - - -
lasf; a}+s pk/sf] bfjL
 o; jif{ ut jif{
ljj/0f u0fgf ug{ ;lsg] hf]lvd hf]lvd efl/t hf]lvd efl/t
lstfaL d"No ljz]if Joj:yf CRM
v'b /sd v'b /sd
efl/t k|ltzt /sd /sd
s_ jf;nft leqsf] sf/f]af/ s v u 3=s-v-u ª r =3x ª
cGo ax'kIfLo lasf; a}+sx?
- - - - 100% - - -
pk/sf] bfjL
;fj{hlgs ;+:yf pk/sf] bfjL - - - - 100% - - -

;fj{hlgs ;+:yf pk/sf] bfjL - - - - 20% - - -

(ECA Rating: 0-1)

;fj{hlgs ;+:yf pk/sf] bfjL - - - - 50% - - -

(ECA Rating: 2)

;fj{hlgs ;+:yf pk/sf] bfjL - - - - 100% - - -

(ECA Rating: 3-6)

;fj{hlgs ;+:yf pk/sf] bfjL - - - - 150% - - -

(ECA Rating: 7)

tf]lsPsf] k"“hL sf]if sfod ug]{

7,42,48,23,708 - - 7,42,48,23,708 20% 1,48,49,64,742 13,49,55,28,537 2,69,91,05,707
:jb]zL a}+s pk/sf] bfjL
tf]lsPsf] k"“hL sf]if sfod gug]{
- - - - 100% - - -
:jb]zL a}+s pk/sf] bfjL
ljb]zL a}+s pk/sf] bfjL (ECA 20,089,88,324 - - 2,00,89,88,324 20% 40,17,97,665 1,66,50,41,225 33,30,08,245
Rating: 0-1)

ljb]zL a}+s pk/sf] bfjL (ECA 96,43,22,035 - - 96,43,22,035 50% 48,21,61,017 1,92,67,14,156 96,33,57,078
Rating: 2)

ljb]zL a}+s pk/sf] bfjL (ECA - - - - 100% - - -

Rating: 3-6)

ljb]zL a}+s pk/sf] bfjL (ECA - - - - 150% - - -

Rating: 7)

tf]lsPsf] k"“hL sf]ifdf ! k|ltzt

eGbf a9Ln] k"“hLsf]if sfod ug]{
7,88,49,65,724 - - 7,88,49,65,724 20% 1,57,69,93,145 8,54,77,14,358 1,70,95,42,872
glan a}+s lnld6]8

SAARC If]q leq :yfkgf ePsf

jflif{s k|ltj]bg @)&^÷&&

ljb]zL a}+s pk/sf] bfjL
:jb]zL ;+3 ;+:yfx? pk/sf] bfjL 1,11,24,28,74,136 32,95,55,412 11,69,54,260 1,10,79,63,64,463 100% 1,10,79,63,64,463 94,33,14,79,278 94,33,14,79,278


 o; jif{ ut jif{


ljj/0f u0fgf ug{ ;lsg] hf]lvd hf]lvd efl/t hf]lvd efl/t
lstfaL d"No ljz]if Joj:yf CRM
v'b /sd v'b /sd
efl/t k|ltzt /sd /sd
s_ jf;nft leqsf] sf/f]af/ s v u 3=s-v-u ª r =3x ª
ljb]zL ;+3 ;+:yfx? pk/sf] bfjL - - - - 20% - - -
(ECA Rating: 0-1)

ljb]zL ;+3 ;+:yfx? pk/sf] bfjL

glan a}+s lnld6]8

- - - - 50% - - -
(ECA Rating: 2)

jflif{s k|ltj]bg @)&^÷&&

ljb]zL ;+3 ;+:yfx? pk/sf] bfjL - - - - 100% - - -
(ECA Rating: 3-6)

ljb]zL ;+3 ;+:yfx? pk/sf] bfjL - - - - 150% - - -

(ECA Rating: 7)

pkef]Qmf tyf ;fgf shf{ (Regulatory

12,94,90,84,340 6,79,80,869 25,76,01,793 12,62,35,01,678 75% 9,46,76,26,259 12,36,01,43,965 9,27,01,07,974
Retail Portfolio) -efvf ggf3]sf]_

u|fg'nfl/6L ;Ldf afx]s cGo zt{

kfngf u/]sf] pkef]Uo tyf ;fgf - - - - 100% - - -
shf{
cfjfl;o 3/÷hUufaf6 ;'/lIft bfjL 12,24,80,72,852 6,41,33,306 - 12,18,39,39,546 60% 7,31,03,63,728 11,18,16,77,499 6,70,90,06,499

cfjfl;o 3/÷hUufaf6 k"0f{ ;'/lIft

- - - - 150% - - -
gePsf] bfjL -efvf ggf3]sf]_
cfjfl;o 3/÷hUufaf6 k"0f{ ;'/lIft
17,32,11,178 7,19,98,393 - 10,12,12,785 100% 1,01,212,785 8,07,24,799 8,07,24,799
ePsf] bfjL -efvf gf3]sf]_
Jofkfl/s 3/÷hUufaf6 ;'/lIft bfjL 16,11,16,990 59,00,962 - 15,52,16,028 100% 1,55,216,028 19,37,54,986 19,37,54,986

e'QmfgL cjlw ;dfKt eO;s]sf]

bfjL -cfjfl;o 3/ hUuf ;'/lIft 1,52,68,85,414 91,96,72,166 - 60,72,13,248 150% 91,08,19,872 45,72,86,784 68,59,30,176
afx]s_
pRr hf]lvdo'Qm bfjL 7,17,84,31,833 3,70,12,837 8,93,94,000 7,05,20,24,996 150% 10,57,80,37,494 5,20,81,29,320 7,81,21,93,980

lwtf]kq shf{ 1,35,65,05,378 21,32,000 - 1,35,43,73,378 100% 1,35,43,73,378 85,50,82,830 85,50,82,830

:6s PS;r]Ghdf ;"rLs[t

sDkgLsf] z]o/ / cGo k"“hLut 5,07,59,98,742 4,34,23,19,018 - 73,36,79,724 100% 73,36,79,724 75,95,94,134 75,95,94,134
pks/0fdf ePsf] nufgL
 o; jif{ ut jif{
ljj/0f u0fgf ug{ ;lsg] hf]lvd hf]lvd efl/t hf]lvd efl/t
lstfaL d"No ljz]if Joj:yf CRM
v'b /sd v'b /sd
efl/t k|ltzt /sd /sd
s_ jf;nft leqsf] sf/f]af/ s v u 3=s-v-u ª r =3x ª
:6s PS;r]Ghdf ;"rLs[t
gePsf] sDkgLsf] z]o/ / cGo 6,44,67,036 5,34,49,009 - 1,10,18,028 150% 1,65,27,042 98,20,381 1,47,30,571
k"“hLut pks/0fdf ePsf] nufgL
cfjfl;o 3/ hUufdf ;'/lIft
4,04,49,50,890 - - 4,04,49,50,890 50% 2,02,24,75,445 3,51,70,24,619 2,11,02,14,771
sd{rf/L shf{
;/sf/L C0fkqsf] Aofh tyf bfjL 20,29,97,041 - - 20,29,97,041 0% - 15,46,01,428 -

dfu{:y gub tyf sn]S;gdf

- - - - 20% - - -
/x]sf] gubhGo ;DklQ
cGo ;DklQ 4,86,11,50,966 2,19,01,60,950 - 2,67,09,90,017 100% 2,670,990,017 4,62,59,53,615 4,62,59,53,615

hDdf 2,30,27,45,08,125 8,08,43,14,921 46,39,50,054 2,21,72,62,43,151 1,50,06,36,02,803 1,91,45,45,45,885 1,33,15,37,87,516

glan a}+s lnld6]8

jflif{s k|ltj]bg @)&^÷&&


 o; jif{ ut jif{


ljj/0f u0fgf ug{ ;lsg] hf]lvd hf]lvd efl/t hf]lvd efl/t
lstfaL d"No ljz]if Joj:yf CRM
v'b /sd v'b /sd
efl/t k|ltzt /sd /sd
v_ jf;nft aflx/sf] sf/f]af/ s v u 3=s-v-u ª r =3x ª
h'g;'s} a]nf lkmtf{ lng ;lsg]
20,55,42,20,202 - - 20,55,42,20,202 0% - 11,84,02,84,966 -
k|ltj4tf
glan a}+s lnld6]8

lan sn]S;g 84,53,88,385 - - 84,53,88,385 0% - 56,02,52,770 -

clu|d ljlgdo ;Demf}tf 10,76,42,02,582 - - 10,76,42,02,582 10% 1,07,64,20,258 8,33,50,72,510 83,35,07,251

jflif{s k|ltj]bg @)&^÷&&

^ dlxgf eGbf sd cjlwsf]
7,33,84,81,294 - 46,68,92,893 6,87,15,88,401 20% 1,37,43,17,680 6,61,41,79,167 1,32,28,35,833
k|lttkq :jb]zL sf/f]af/ kIf
ljb]zL sf/f]af/ kIf (Counter - - - - 20% - - -
party) (ECA Rating: 0-1)

ljb]zL sf/f]af/ kIf (Counter - - - - 50% - - -

party) (ECA Rating: 2)

ljb]zL sf/f]af/ kIf (Counter - - - - 100% - - -

party) (ECA Rating: 3-6)

ljb]zL sf/f]af/ kIf (Counter - - - - 150% - - -

party) (ECA Rating: 7)

^ dlxgf eGbf a9L cjlwsf]

1,744,306,889 - 31,07,19,152 1,43,35,87,737 50% 71,67,93,869 2,30,09,93,385 1,15,04,96,692
k|lttkq :jb]zL sf/f]af/ kIf
ljb]zL sf/f]af/ kIf (Counter - - - - 20% - - -
party) (ECA Rating: 0-1)

ljb]zL sf/f]af/ kIf (Counter - - - - 50% - - -

party) (ECA Rating: 2)

ljb]zL sf/f]af/ kIf (Counter - - - - 100% - - -

party) (ECA Rating: 3-6)

ljb]zL sf/f]af/ kIf (Counter - - - - 150% - - -

party) (ECA Rating: 7)

la8 a08, k/km/d]G; a08 tyf

sfp06/ Uof/]06L -:jb]zL 9,81,60,64,726 - 94,89,90,248 8,86,70,74,478 50% 4,43,35,37,239 6,21,35,86,847 3,10,67,93,424
sf/f]af/ kIf_
 o; jif{ ut jif{
ljj/0f u0fgf ug{ ;lsg] hf]lvd hf]lvd efl/t hf]lvd efl/t
lstfaL d"No ljz]if Joj:yf CRM
v'b /sd v'b /sd
efl/t k|ltzt /sd /sd
ljb]zL sf/f]af/ kIf (Counter 2,90,85,82,734 - 2,32,68,66,187 58,17,16,547 20% 11,63,43,309 29,69,35,314 5,93,87,063
party) (ECA Rating: 0-1)

ljb]zL sf/f]af/ kIf (Counter 7,42,44,61,894 - 3,71,22,30,947 3,71,22,30,947 50% 1,85,61,15,474 2,61,66,76,790 1,30,83,38,395
party) (ECA Rating: 2)

ljb]zL sf/f]af/ kIf (Counter 4,05,58,49,688 - - 4,05,58,49,688 100% 4,05,58,49,688 2,12,14,22,470 2,12,14,22,470
party) (ECA Rating: 3-6)

ljb]zL sf/f]af/ kIf (Counter - - - - 150% - - -

party) (ECA Rating: 7)

k|Tofe"lt (Underwriting) ;DaGwL

- - - - 50% - - -
k|ltj4tf
a}+sx?af6 ;'/Iffsf] ?kdf k|bfg
ul/Psf] hdfgtx? (Lending of - - - - 100% - - -
Bank's securities or posting of
securities as collateral)

k'gM vl/b ;Demf}tf cGtu{tsf]

- - - - 100% - - -
shf{
clu|d e'QmfgL hdfgt 7,40,14,10,505 - 2,67,99,92,195 4,72,14,18,310 100% 4,72,14,18,310 4,82,57,03,845 4,82,57,03,845

ljQLo hdfgt - - - - 100% - - -

:jLsf/ tyf b/kL7 (Acceptance 2,19,74,05,857 - - 2,19,74,05,857 100% 2,19,74,05,857 2,66,74,02,400 2,66,74,02,400
and Endorsements)

e'QmfgL gul/Psf] efu tyf cf+lzs

e'QmfgL ul/Psf] z]o/ tyf ;'/If0fkq - - - - 100% - - -
(Unpaid portion of partly paid
shares and securities)

ckl/jTo{ shf{ k|ltj4tf -5f]6f]

16,55,76,15,773 - 4,77,96,795 16,50,98,18,978 20% 3,30,19,63,796 13,18,85,40,586 2,63,77,08,117
cjlw_
ckl/jTo{ shf{ k|ltj4tf -nfdf]
glan a}+s lnld6]8

- - - - 50% - - -

jflif{s k|ltj]bg @)&^÷&&

cjlw_


 o; jif{ ut jif{


ljj/0f u0fgf ug{ ;lsg] hf]lvd hf]lvd efl/t hf]lvd efl/t
lstfaL d"No ljz]if Joj:yf CRM
v'b /sd v'b /sd
efl/t k|ltzt /sd /sd
tf]lsPsf] k"“hL sf]ifdf ! k|ltzt
eGbf a9Ln] k"“hLsf]if sfod ug]{
- - - - 20% - - -
SAARC If]qleq :yfkgf ePsf
ljb]zL a}+s pk/sf] bfjL
glan a}+s lnld6]8

cGo ;Defljt bfloTjx? 20,26,18,502 - - 20,26,18,502 100% 20,26,18,502 20,26,18,502 20,26,18,502

jflif{s k|ltj]bg @)&^÷&&

bfjL k/]sf] t/ e'QmfgL gul/Psf
3,38,86,500 - - 3,38,86,500 200% 6,77,73,000 2,28,86,500 4,57,73,000
hdfgt
hDdf 91,84,44,95,531 - 10,49,34,88,416 81,35,10,07,115 24,12,05,56,982 61,80,65,56,051 20,28,19,86,992

s'n shf{ hf]lvd -s+v_ 3,22,11,90,03,656 8,08,43,14,921 10,95,74,38,470 3,03,07,72,50,265 1,74,18,41,59,785 2,53,26,11,01,935 1,53,43,57,74,508

Pillar-II cGtu{tsf] ;dfof]hg - - - - - - -

hf]8M ^=$ -s_ -#_ cGtu{t k|lt

u|fxs shf{ tyf ;'ljwf ;LdfeGbf - - - - - - -
a9L k|jflxt shf{ tyf ;'ljwfsf] !)∞
hf]8M ^=$ -s_ -$_ cGtu{t k'gM
:jLsf/ x'g] u/L laqmL ul/Psf] - - - - - - -
shf{x?
s'n shf{ hf]lvd -Pillar II
3,22,11,90,03,656 8,08,43,14,921 10,95,74,38,470 3,03,07,72,50,265 1,74,18,41,59,785 2,53,26,11,01,935 1,53,43,57,74,508
cGtu{tsf] ;dfof]hg kl5_
 glan a}+s lnld6]8
Credit Risk Mitigation (CRM) sf] nflu of]Uo /sd
@)&& cfiff9 #!
?=
;/sf/ tyf g]kfn cGo b]zsf] :jb]zL ljb]zL ax'kIfLo ljb]zL a}+ssf]
cfkm\gf] a}+sdf cGo a}+sdf
ljj/0f ;'g g]kfn /fi6« ;/sf/sf] ;/sf/sf] a}+ssf]hd- a}s
+ x?sf] hdfgt tyf hDdf
/x]sf] lgIf]k /x]sf] lgIf]k
a}+ssf] ;'/If0f hdfgt hdfgt fgt hdfgt ;'/If0f
jf;nft leqsf sf/f]af/
ljb]zL ;/sf/ tyf s]Gb|Lo a}+s
- - - - - - - - - -
pk/sf] bfjL (ECA Rating: 2)
ljb]zL ;/sf/ tyf s]Gb|Lo a}+s
- - - - - - - - - -
pk/sf] bfjL (ECA Rating: 3)
ljb]zL ;/sf/ tyf s]Gb|Lo a}+s
- - - - - - - - - -
pk/sf] bfjL (ECA Rating: 4-6)
ljb]zL ;/sf/ tyf s]Gb|Lo a}+s
- - - - - - - - - -
pk/sf] bfjL (ECA Rating: 7)
cGo ax'kIfLo lasf; a}+sx?
- - - - - - - - - -
pk/sf] bfjL
:jb]zL ;fj{hlgs ;+:yfx?
- - - - - - - - - -
pk/sf] bfjL
;fj{hlgs ;+:yf pk/sf] bfjL - - - - - - - - - -
(ECA Rating: 0-1)

;fj{hlgs ;+:yf pk/sf] bfjL - - - - - - - - - -

(ECA Rating: 2)

;fj{hlgs ;+:yf pk/sf] bfjL - - - - - - - - - -

(ECA Rating: 3-6)

;fj{hlgs ;+:yf pk/sf] bfjL - - - - - - - - - -

(ECA Rating: 7)
glan a}+s lnld6]8

jflif{s k|ltj]bg @)&^÷&&

tf]lsPsf] k"“hL sf]if sfod ug]{
- - - - - - - - - -
:jb]zL a}+s pk/sf] bfjL


 ;/sf/ tyf g]kfn cGo b]zsf] :jb]zL ljb]zL ax'kIfLo ljb]zL a}+ssf]


cfkm\gf] a}+sdf cGo a}+sdf
ljj/0f ;'g g]kfn /fi6« ;/sf/sf] ;/sf/sf] a}+ssf]hd- a}s
+ x?sf] hdfgt tyf hDdf
/x]sf] lgIf]k /x]sf] lgIf]k
a}+ssf] ;'/If0f hdfgt hdfgt fgt hdfgt ;'/If0f
jf;nft leqsf sf/f]af/
tf]lsPsf] k"“hL sf]if sfod gug]{
- - - - - - - - - -
:jb]zL a}+s pk/sf] bfjL
glan a}+s lnld6]8

ljb]zL a}+s pk/sf] bfjL (ECA - - - - - - - - - -

Rating: 0-1)

jflif{s k|ltj]bg @)&^÷&&

ljb]zL a}+s pk/sf] bfjL (ECA - - - - - - - - - -
Rating: 2)

ljb]zL a}+s pk/sf] bfjL (ECA - - - - - - - - - -

Rating: 3-6)

ljb]zL a}+s pk/sf] bfjL (ECA - - - - - - - - - -

Rating: 7)

tf]lsPsf] k"“hLsf]ifdf ! k|ltzt

eGbf a9Ln] k"“hLsf]if sfod ug]{
- - - - - - - - - -
SAARC If]qleq :yfkgf ePsf
ljb]zL a}+s pk/sf] bfjL
:jb]zL ;+3 ;+:yfx? pk/sf] bfjL 11,53,14,015 - - 16,40,246 - - - - -
11,69,54,260

ljb]zL ;+3 ;+:yfx? pk/sf] bfjL - - - - - - - - - -

(ECA Rating: 0-1)

ljb]zL ;+3 ;+:yfx? pk/sf] bfjL - - - - - - - - - -

(ECA Rating: 2)

ljb]zL ;+3 ;+:yfx? pk/sf] bfjL - - - - - - - - - -

(ECA Rating: 3-6)

ljb]zL ;+3 ;+:yfx? pk/sf] bfjL - - - - - - - - - -

(ECA Rating: 7)

pkef]Qmf tyf ;fgf shf{

(Regulatory Retail Portfolio) - - 1,05,55,192 - - - - - 25,76,01,793
24,70,46,601
-efvf ggf3]sf]_
 ;/sf/ tyf g]kfn cGo b]zsf] :jb]zL ljb]zL ax'kIfLo ljb]zL a}+ssf]
cfkm\gf] a}+sdf cGo a}+sdf
ljj/0f ;'g g]kfn /fi6« ;/sf/sf] ;/sf/sf] a}+ssf]hd- a}s
+ x?sf] hdfgt tyf hDdf
/x]sf] lgIf]k /x]sf] lgIf]k
a}+ssf] ;'/If0f hdfgt hdfgt fgt hdfgt ;'/If0f
jf;nft leqsf sf/f]af/
u|fg'nfl/6L ;Ldf afx]s cGo zt{
kfngf u/]sf] pkef]Uo tyf ;fgf - - - - - - - - - -
shf{
cfjfl;o 3/÷hUufaf6 ;'/lIft
- - - - - - - - - -
bfjL
cfjfl;o 3/÷hUufaf6 k"0f{
- - - - - - - - - -
;'/lIft gePsf] bfjL
cfjfl;o 3/÷hUufaf6 ;'/lIft
- - - - - - - - - -
bfjL -efvf gf3]sf]_
Jofkl/s 3/÷hUufaf6 ;'/lIft
- - - - - - - - - -
bfjL
e'QmfgL cjlw ;dfKt eO{;s]sf]
bfjL -cfjfl;o 3/÷hUuf ;'/lIft - - - - - - - - - -
afx]s_
pRr hf]lvdo'Qm bfjL 8,93,94,000 - - - - - - - - 8,93,94,000

lwtf]af6 ;'/lIft shf{ - - - - - - - - - -

:6s PS;r]Ghdf ;"rLs[t

sDkgLsf] z]o/ / cGo k"“hLut - - - - - - - - - -
pks/0fdf ePsf] nufgL
:6s PS;r]Ghdf ;"rLs[t
gePsf] sDkgLsf] z]o/ / cGo - - - - - - - - - -
k"“hLut pks/0fdf ePsf] nufgL
cGo ;DklQ - - - - - - - - - -
glan a}+s lnld6]8

hDdf -s_ 45,17,54,616 - - 1,21,95,437 - - - - - 46,39,50,054

jflif{s k|ltj]bg @)&^÷&&


 ?=


ljj/0f cGo
cfkm\gf] ;/sf/ tyf g]kfn cGo b]zsf] L ax'kIfLo ljb]zL a}+ssf]
a} s
+ df /fi6« ;/sf/sf] ;/sf/sf] :jb]zL ljb]a}zs
a}+sdf /x]sf] /x]sf] ;'g g]ka}fn + x?sf] hdfgt tyf hDdf
+ssf]
jf;nft aflx/sf sf/f]af/ lgIf]k hdfgt hdfgt hdfgt ;'/If0f
lgIf]k ;'/If0f
clu|d ljlgdo ;Demf}tf - - - - - - - - - -
^ dlxgf eGbf sd cjlwsf] k|lttkq – :jb]zL sf/f]af/ kIf 46,68,92,893 - - - - - - - - 46,68,92,893
ljb]zL sf/f]af/ kIf (Counter party) (ECA Rating: 0-1) - - - - - - - - - -
glan a}+s lnld6]8

ljb]zL sf/f]af/ kIf (Counter party) (ECA Rating: 2) - - - - - - - - - -

ljb]zL sf/f]af/ kIf (Counter party) (ECA Rating: 3-6) - - - - - - - - - -

jflif{s k|ltj]bg @)&^÷&&

ljb]zL sf/f]af/ kIf (Counter party) (ECA Rating: 7) - - - - - - - - - -
^ dlxgf eGbf a9L cjlwsf] k|lttkq – :jb]zL sf/f]af/ kIf 31,07,19,152 - - - - - - - - 31,07,19,152
ljb]zL sf/f]af/ kIf (Counter party) (ECA Rating: 0-1) - - - - - - - - - -
ljb]zL sf/f]af/ kIf (Counter party) (ECA Rating: 2) - - - - - - - - - -
ljb]zL sf/f]af/ kIf (Counter party) (ECA Rating: 3-6) - - - - - - - - - -
ljb]zL sf/f]af/ kIf (Counter party) (ECA Rating: 7) - - - - - - - - - -
la8 a08, k/km/d]G; a08 tyf sfp06/ Uof/]06L – :jb]zL
94,89,90,248 - - - - - - - - 94,89,90,248
sf/f]af/ kIf
ljb]zL sf/f]af/ kIf (Counter party) (ECA Rating: 0-1) - - - - - - - - 2,32,68,66,187 2,32,68,66,187
ljb]zL sf/f]af/ kIf (Counter party) (ECA Rating: 2) - - - - - - - - 3,71,22,30,947 3,71,22,30,947
ljb]zL sf/f]af/ kIf (Counter party) (ECA Rating: 3-6) - - - - - - - - - -
ljb]zL sf/f]af/ kIf (Counter party) (ECA Rating: 7) - - - - - - - - - -
k|Tofe"lt (Underwriting) ;DalGwt k|ltj4tf - - - - - - - - - -
a}+sx?af6 ;'/Iffsf] ?kdf k|bfg ul/Psf] hdfgtx?
(Lending of Bank's securities or posting of securities as - - - - - - - - - -
collateral)
k'gM vl/b ;Demf}tf cGtu{tsf] shf{ - - - - - - - - - -
clu|d e'QmfgL hdfgt 2,73,36,769 - - - - - - - 2,65,26,55,426 2,67,99,92,195
ljQLo hdfgt - - - - - - - - - -
:jLsf/ tyf b/kL7 (Acceptance and Endorsements) - - - - - - - - - -
e'QmfgL gul/Psf] efu tyf cf+lzs e'QmfgL ul/Psf] z]o/
tyf ;'/If0fkq (Unpaid portion of partly paid shares and - - - - - - - - - -
securities)
ckl/jTo{ shf{ k|ltj4tf -5f]6f] cjlw_ 4,51,52,532 - - 26,44,263 - - - - - 4,77,96,795
ckl/jTo{ shf{ k|ltj4tf -nfdf] cjlw_ - - - - - - - - - -
cGo ;Defljt bfloTjx? - - - - - - - - - -
bfjL k/]sf] t/ e'QmfgL gul/Psf] hdfgt - - - - - - - - - -
hDdf -v_ 1,79,90,91,594 - - 26,44,263 - - - - 8,69,17,52,560 10,49,34,88,416
s'n shf{ hf]lvd -s+v_ 2,25,08,46,210 - - 1,48,39,700 - - - - 8,69,17,52,560 10,95,74,38,470
 glan a}+s lnld6]8

glan a}+s lnld6]8

;~rfng hf]lvd
@)&& cfiff9 #!
?=
@)&& cfiff9 d;fGtsf] cl3Nnf jif{x?
ljj/0f ut jif{
klxnf] jif{ bf];|f] jif{ t];|f] jif{
v'b Aofh cfDbfgL 5,45,95,00,818 6,26,20,59,030 7,15,92,53,729

sld;g tyf l8:sfp06 cfDbfgL 57,98,02,687 1,05,32,91,866 1,29,10,05,348

cGo ;~rfng cfDbfgL 38,21,07,271 20,53,99,813 49,46,69,764

;6xL 36a9 cfDbfgL 64,72,66,251 72,82,66,570 44,83,42,715

o; jif{sf] yk Aofh 9,46,87,244 - 2,85,12,912

s'n cfDbfgL -s_ 7,16,33,64,271 8,24,90,17,278 9,42,17,84,468

tf]lsPsf] k||ltzt (Alfa) -v_ 15% 15% 15%

s'n cfDbfgLsf] tf]lsPsf] k|ltztn] x'g]

1,07,45,04,641 1,23,73,52,592 1,41,32,67,670
/sd -u_=s×v
;~rfng hf]lvdsf] nflu cfjZos k"“hL
1,24,17,08,301 1,05,49,27,320
-3_= u sf] cf}ift
hf]lvd ef/ u'0ff° (Reciprocal of
9.09 10
Capital Requirement) -ª_

;~rfng hf]lvdsf] nflu hf]lvd efl/t

11,28,71,28,455 10,54,92,73,198
/sd -r_=3ת
Pillar II cGtu{tsf] ;dfof]hg
^=$ -s_-*_ cg';f/ ut # jif{sf] s'n
cfDbfgL C0ffTds ePdf
s'n shf{ tyf nufgL -ljz]if Joj:yfsf]
- -
;dfof]hg kl5_
;~rfng hf]lvdsf nflu cfjZos k"“hL - -

hf]lvd ef/ u'0ff° (Reciprocal of Capital 9.09 10.00

Requirement 11%)

;~rfng hf]lvdsf] nflu hf]lvd efl/t

- -
/sd -5_
;~rfng hf]lvdsf] nflu hf]lvd efl/t
11,28,71,28,455 10,54,92,73,198
/sd -h_ -r+5_
gf]6M
klxnf] jif{ M cf=j= @)&#÷ &$
bf];|f] jif{ M cf=j= @)&$÷ &%
t];|f] jif{ M cf=j= @)&%÷ &^

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

glan a}+s lnld6]8

ahf/ hf]lvd
@)&& cfiff9 #!
?=
ljb]zL d'b|fsf] ut jif{sf] ljb]zL
ljb]zL d'b|fsf] ljb]zL d'b|fsf]
;fGble{s v'b d'b|fsf] ;fGble{s
ljj/0f v'b cj:yf v'b cj:yf
cj:yf v'b cj:yf
-lj=d"=_ -g]=?=_ -g]=?=_ -g]=?=_
!= ef/tLo ?k}“of 19,60,19,529 31,37,78,261 31,37,78,261 32,36,29,580

@= cd]l/sL 8n/ - 6,05,014 -7,27,52,876 7,27,52,876 5,05,93,566

#= kfp08 :6ln{· 4,881 7,41,006 7,41,006 12,71,605

$= o"/f] 38,790 53,35,548 53,35,548 24,67,731

%= yfO{ ef6 1,65,710 6,33,012 6,33,012 6,48,561

^= :jL; k|m\ofGs 21,943 28,02,532 28,02,532 33,46,811

&= c:6«]lnog 8n/ 51,686 43,63,825 43,63,825 83,43,070

*= Sofgl8og 8n/ - 77,110 - 68,32,714 68,32,714 88,99,050

(= l;·fk'/ 8n/ 9,554 8,27,666 8,27,666 20,38,628

!)= hfkfgL o]g 65,65,811 73,83,255 73,83,255 51,90,784

!!= xªs· 8n/ 77,970 12,09,315 12,09,315 2,23,132

!@= 8]lg; qmf]g/ 81,380 15,03,909 15,03,909 16,97,777

!#= l:jl8; qmf]g/ 4,000 53,240 53,240 -

!$= ;fpbL l/ofn 39,560 12,68,294 12,68,294 3,27,241

!%= stf/L l/ofn 30,597 10,10,925 10,10,925 3,31,747

!^= ;+o'Qm c/a Old/]6\; lb/fd 42,065 13,77,208 13,77,208 5,57,333

!&= dn]l;og l/+lu6 19,942 5,62,963 5,62,963 2,81,915

!*= sf]l/og jg 41,19,000 4,12,724 4,12,724 3,38,668

!(= lrlgof o'cfg 5,28,322 90,97,706 90,97,706 94,51,742

@)= s'j]tL lbgf/ 1,834 7,12,087 7,12,087 1,56,345

@!= ax/fOgL lbgf/ 1 317 317 289

v'b cj:yf -s_ 27,34,88,201 43,26,59,380 41,97,95,576

tf]lsPsf] k|ltzt -v_ 5% 5%

ahf/ hf]lvdsf nflu cfjZos k"“hL -u_ = -s×v_ 2,16,32,969 2,09,89,779

hf]lvd ef/ u'0ff° (Reciprocal of Capital Requirement of 11%) -3_ 9.09 10.00

ahf/ hf]lvdsf nflu hf]lvd efl/t /sd -ª_ = -u×3_ 19,66,43,688 20,98,97,788

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
%=@=# kF"hLsf]if kof{Kttf cg'kfng
a}+sn] g]kfn /fi6« a}+saf6 hf/L ul/Psf] lgb]{zg g+= !÷)&^ adf]lhd k"“hLsf]if sfod /fVg'kg]{ k|fjwfg cg';f/ k|:t[t cfly{s jif{ a}+sn]
;f]k"“hLsf]if sfod /fv]sf] 5 . a}+ssf] ldlt cfiff9 d;fGt, @)&& df k"“hLsf]if cg'kft lgDg adf]lhd /x]sf] 5 M

k|fjwfg sfod /fVg' kg{] cg'kft a}+sn] /fv]sf] cg'kft

Minimum Common Equity Captial Ratio (%) 4.50 8.67
Capital Conservation Buffer (%) 2.00 2.00
Minimum Common Equity plus Capital Conservation Buffer (%) 7.00 10.67
Minimum Tier 1 Capital (Excluding Conservation Buffer) (%) 6.00 8.67
Minimum Total Capital (Excluding Conservation Buffer) (%) 8.50 11.07
Minimum Total Capital (Including Conservation Buffer) (%) 11.00 13.07
Levegare Ratio (%) 4.00 6.52

%=# ljQLo ;DklQ tyf bfloTjsf] juL{s/0f

a}+sn] cfˆgf] ljQLo ;DklQ tyf bfloTjsf] lgoldt ?kdf ahf/ d"No jf Amortized Cost df dfkg u/L /x]sf] x'G5 . ljQLo ;DklQsf]
juL{s/0fn] ;f]sf] dfkg tyf ;f]df cflh{t Aofhsf] cfDbfgL hgfpg] ljlwnfO{ to u/]sf] x'G5 .
@)&& cfiff9 #! – ;d"x ?=
ahf/ d"Nodf dfkg ul/Psf Amortised Cost
ljj/0f s'n
FVTPL FVTOCI df dfkg ul/Psf
ljQLo ;DklQx? M
gub tyf gub ;/x - - 4,83,73,86,955 4,83,73,86,955

g]kfn /fi6« a}+saf6 k|fKt x'g af“sL /sd - - 20,02,10,31,281 20,02,10,31,281

a}+sx?df nufgL (Placements) - - 10,23,05,79,463 10,23,05,79,463

Derivative ljQLo pks/0f 10,85,95,97,549 - - 10,85,95,97,549

cGo Jofkfl/s ;DklQ 19,66,95,398 - - 19,66,95,398

a}“s tyf ljQLo ;+:yfx?nfO{ lbPsf] shf{ ;fk6 - - 5,83,63,67,996 5,83,63,67,996

u|fxsnfO{ lbPsf] shf{ ;fk6 - - 1,48,05,40,70,533 1,48,05,40,70,533

nufgL p2]Zosf lwtf]kq - 5,50,79,88,367 28,36,26,35,619 33,87,06,23,986

s'n ljQLo ;DklQx? 11,05,62,92,947 5,50,79,88,367 2,17,34,20,71,847 2,33,90,63,53,161

ljQLo bfloTjx? M
a}+s tyf ljQLo ;+:yfnfO{ ltg{ af“sL /sd - - 2,22,88,61,182 2,22,88,61,182

g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd - - 5,32,85,628 5,32,85,628

Derivative ljQLo pks/0f 10,76,42,02,582 - - 10,76,42,02,582

u|fxsaf6 k|fKt lgIf]k - - 1,90,79,59,45,423 1,90,79,59,45,423

hf/L ul/Psf] C0fkq - - 2,03,58,74,071 2,03,58,74,071

Subordinated Term Debt - - - -

s'n ljQLo bfloTjx? 10,76,42,02,582 - 1,95,11,39,66,304 2,05,87,81,68,886

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

@)&& cfiff9 #! – a}“s ?=

ahf/ d"Nodf dfkg ul/Psf Amortised Cost
ljj/0f s'n
FVTPL FVTOCI df dfkg ul/Psf
ljQLo ;DklQx? M
gub tyf gub ;/x - - 4,79,96,29,907 4,79,96,29,907

g]kfn /fi6« a}+saf6 k|fKt x'g af“sL /sd - - 20,02,10,31,281 20,02,10,31,281

a}+sx?df nufgL (Placements) - - 10,23,05,79,463 10,23,05,79,463

Derivative ljQLo pks/0f 10,85,95,97,549 - - 10,85,95,97,549

cGo Jofkfl/s ;DklQ - - - -

a}“s tyf ljQLo ;+:yfx?nfO{ lbPsf] shf{ ;fk6 - - 5,83,63,67,996 5,83,63,67,996

u|fxsnfO{ lbPsf] shf{ ;fk6 - - 1,48,05,40,70,533 1,48,05,40,70,533

nufgL p2]Zosf lwtf]kq - 5,50,79,88,367 28,12,54,08,619 33,63,33,96,986

s'n ljQLo ;DklQx? 10,85,95,97,549 5,50,79,88,367 2,17,06,70,87,799 2,33,43,46,73,715

ljQLo bfloTjx? M
a}+s tyf ljQLo ;+:yfnfO{ ltg{ af“sL /sd - - 2,22,88,61,182 2,22,88,61,182

g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd - - 5,32,85,628 5,32,85,628

Derivative ljQLo pks/0f 10,76,42,02,582 - - 10,76,42,02,582

u|fxsaf6 k|fKt lgIf]k - - 1,90,80,64,69,972 1,90,80,64,69,972

hf/L ul/Psf] C0fkq - - 2,03,58,74,071 2,03,58,74,071

Subordinated Term Debt - - - -
s'n ljQLo bfloTjx? 10,76,42,02,582 - 1,95,12,44,90,853 2,05, 88,86,93,435

@)&^ cfiff9 #! – ;d"x ?=

ahf/ d"Nodf dfkg ul/Psf Amortised Cost
ljj/0f s'n
FVTPL FVTOCI df dfkg ul/Psf
ljQLo ;DklQx? M
gub tyf gub ;/x - - 12,59,31,61,161 12,59,31,61,161
g]kfn /fi6« a}+saf6 k|fKt x'g af“sL /sd - - 6,19,18,27,829 6,19,18,27,829
a}+sx?df nufgL (Placements) - - 11,07,87,28,915 11,07,87,28,915
Derivative ljQLo pks/0f 8,53,90,57,559 - - 8,53,90,57,559
cGo Jofkfl/s ;DklQ 4,61,79,820 - - 4,61,79,820
a}“s tyf ljQLo ;+:yfx?nfO{ lbPsf] shf{ ;fk6 - - 6,05,84,92,754 6,05,84,92,754
u|fxsnfO{ lbPsf] shf{ ;fk6 - - 1,27,50,02,42,971 1,27,50,02,42,971
nufgL p2]Zosf lwtf]kq - 3,90,74,49,037 21,63,96,23,652 25,54,70,72,689
s'n ljQLo ;DklQx? 8,58,52,37,379 3,90,74,49,037 1,85,06,20,77,282 1,97,55,47,63,698
ljQLo bfloTjx? M
a}+s tyf ljQLo ;+:yfnfO{ ltg{ af“sL /sd - - 1,41,90,42,125 1,41,90,42,125
g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd - - 8,84,74,781 8,84,74,781
Derivative ljQLo pks/0f 8,33,50,72,510 - - 8,33,50,72,510
u|fxsaf6 k|fKt lgIf]k - - 1,62,91,04,77,681 1,62,91,04,77,681
hf/L ul/Psf] C0fkq - - - -
Subordinated Term Debt - - - -
s'n ljQLo bfloTjx? 8,33,50,72,510 - 1,64,41,79,94,587 1,72,75,30,67,097

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

@)&& cfiff9 #! – a}“s ?=

ahf/ d"Nodf dfkg ul/Psf Amortised Cost
ljj/0f s'n
FVTPL FVTOCI df dfkg ul/Psf
ljQLo ;DklQx? M
gub tyf gub ;/x - - 12,47,96,97,526 12,47,96,97,526

g]kfn /fi6« a}+saf6 k|fKt x'g af“sL /sd - - 6,19,18,27,829 6,19,18,27,829

a}+sx?df nufgL (Placements) - - 11,07,87,28,915 11,07,87,28,915

Derivative ljQLo pks/0f 8,53,90,57,559 - - 8,53,90,57,559

cGo Jofkfl/s ;DklQ - - - -

a}“s tyf ljQLo ;+:yfx?nfO{ lbPsf] shf{ ;fk6 - - 6,05,84,92,754 6,05,84,92,754

u|fxsnfO{ lbPsf] shf{ ;fk6 - - 1,27,50,02,42,971 1,27,50,02,42,971

nufgL p2]Zosf lwtf]kq - 3,90,74,49,037 21,39,56,23,652 25,30,30,72,689

s'n ljQLo ;DklQx? 8,53,90,57,559 3,90,74,49,037 1,84,70,46,13,647 1,97,15,11,20,243

ljQLo bfloTjx? M
a}+s tyf ljQLo ;+:yfnfO{ ltg{ af“sL /sd - - 1,41,90,42,125 1,41,90,42,125

g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd - - 8,84,74,781 8,84,74,781

Derivative ljQLo pks/0f 8,33,50,72,510 - - 8,33,50,72,510

u|fxsaf6 k|fKt lgIf]k - - 1,62,95,39,99,572 1,62,95,39,99,572

hf/L u/LPsf C0fkq - - - -

Subordinated Term Debt - - - -

s'n ljQLo bfloTjx? 8,33,50,72,510 - 1,64,46,15,16,478 1,72,79,65,88,988

%=$ a}ssf] ;~rfng O{sfO ;DaGwL hfgsf/L (Segment Reporting)

%=$=! ;fdfGo hfgsf/L
O{sfO{ klxrfgsf] k|s[of
a}+sn] Joj:yfkgsf] b[li6sf]0faf6 cfk\mgf] O{sfOx?sf] klxrfg u/]sf] 5 . ;f] adf]lhd a}+sn] & j6f km/s ef}uf]lns cjl:ylt
ePsf] b]zsf] & j6f /fHonfO{ cfk\mgf] O{sfOsf] ?kdf 5'6\ofPsf] 5 . ;f] O{sfO cGtu{t /x]sf] ;Dk"0f{ Jofkf/x?nfO{ tyf ;f] jfkt
x'g] vr{ tyf cfDbfgL ;d]tnfO{ ;f]xL O{sfOsf] ljQLo ljj/0f k|:t'tLdf /fVg] ul/Psf] 5 . ;f] k|s[ofdf a}+ssf] O{lSj6L tyf cfos/
jfktsf] vr{nfO{ 5'6\ofOPsf] 5}g . o;/L O{sfO cg';f/ agfOg] ljQLo ljj/0fdf cGt/ O{sfO sf/f]af/nfO{ ;dfof]hg ug{] ul/Psf]
5.
O{sfO gfkmf gf]S;fg ;DklQ bfloTj dfkg ug]{ k4ltdf ePsf] kl/jt{g a}+sn] ljutdf Business O{sfO tyf Geographic O{sfOsf
cfwf/df ljj/0f k|:t't ug{] u/]sf] t/ xfnaf6 & j6f Segment sf] ljj/0f ;f] O{sfOdf cjl:yt a}+ssf zfvf / pkl:yt Business
Unit sf] ;+Vofsf cfwf/df ul/Psf] 5 .

a}+sn] cfkm\gf O{sfOx?af6 u|fxsx?nfO{ k|bfg ug{] ;]jfx?nfO{ lgDg ju{df juL{s[t ug{] u/]sf] 5M
• ljQLo dWo:ytfM o; cGtu{t a+}ssf] d'Vo lgIf]k kl/rfng tyf shf{ k|jfx ;fy} Treasury, Cards tyf Trade Finance nfO{
klg ;d]6]sf] 5 .
• sf]if ;~rfngM a+}ssf] ;Dk"0f{ nufgL tyf ljb]zL d'b|f ;DaGwL sf/f]af/ sf]if ;~rfng cGtu{t /flvPsf 5g\ . sf]if ;~rfng
tyf Joj:yfkgn] a}+ssf] t/ntf Joj:yfkg tyf nufgL Joj:yfkg ug]{ u/]sf] 5 .
• Cards, E Banking Pjd\ j}slNks Rofgnx?M a+}ssf] ;Dk"0f{ Debit Card, Credit Card, E-Banking, ATM ;DaGwL ;a}
sf/f]af/ o; cGtu{t /flvPsf 5g\ .

jflif{s k|ltj]bg @)&^÷&& 

 %=$=@ a}+ssf] If]qut sfo{;Dkfbg ?=


ljj/0f k|b]z g+ ! k|b]z g+ @ afudtL k|b]z u08sL k|b]z n'lDagL k|b]z s0ff{nL k|b]z ;'b"/klZrd k|b]z s'n
afXo u|fxsaf6 ePsf]
1,66,69,76,529 1,96,56,29,432 12,38,96,55,575 80,91,80,052 1,49,66,98,590 5,39,33,564 28,90,11,858 18,67,10,85,599
cfDbfgL
cGt/ O{sfO{ cfDbfgL 2,27,01,023 1,02,37,441 15,30,62,33,250 4,24,78,311 2,22,85,078 2,53,28,200 4,90,59,711 15,47,83,23,012

v'b cfDbfgL 58,04,51,262 35,80,49,378 4,00,58,96,114 24,75,78,731 40,64,43,000 1,10,59,015 5,16,41,580 5,66,11,19,080
glan a}+s lnld6]8

Aofh cfDbfgL 1,55,90,81,975 1,88,50,38,777 10,52,47,71,723 75,79,62,312 1,42,83,98,121 4,42,56,737 26,34,04,421 16,46,29,14,064

jflif{s k|ltj]bg @)&^÷&&

Aofh vr{ -42,64,15,617 -22,56,30,762 -8,13,00,24,067 -29,32,23,875 -30,71,04,939 -1,77,72,051 -7,90,77,496 -9,47,92,48,807

v'b Aofh cfDbfgL 1,13,26,66,357 1,65,94,08,015 2,39,47,47,656 46,47,38,437 1,12,12,93,182 2,64,84,685 18,43,26,925 6,98,36,65,257

l:y/ ;DklQdf x|f;

-63,15,564 -74,36,963 -8,06,96,239 -70,59,462 -76,52,819 -22,09,086 -42,62,793 -11,56,32,924
s6\6L
O{sfO{sf kl/0ffd
Entity's interest in the
profit or loss of 58,04,51,262 35,80,49,378 4,00,58,96,114 24,75,78,731 40,64,43,000 1,10,59,015 5,16,41,580 5,66,11,19,080
associates accounted
for using equity method

cGo dxŒjk"0f{ u}/

gub lzif{sx?
lgIf]k 10,20,62,40,849 5,39,25,95,726 1,59,37,49,33,337 7,12,86,71,454 7,57,54,56,833 81,83,76,758 2,53,90,56,197 1,93,03,53,31,154

shf{ 14,87,03,30,636 18,63,08,66,612 99,19,32,26,450 7,24,22,88,280 14,04,35,11,057 46,47,58,420 2,47,27,88,541 1,56,91,77,69,995

;DklQdf ul/Psf] Ifo

-4,29,29,978 -19,01,62,079 -39,71,34,645 -8,53,40,478 -9,61,45,856 -24,82,148 -4,25,64,156 -85,67,59,341
Joj:yf
O{sfO{sf] ;DklQ 15,87,72,63,441 19,90,75,46,418 1,76,11,24,70,720 7,80,29,36,270 14,65,14,26,873 60,89,35,996 2,71,94,49,852 2,37,68,00,29,570

O{sfO{sf] bfloTj 15,29,18,78,200 19,55,09,31,631 1,51,91,55,34,508 7,55,53,57,539 14,24,49,83,873 59,78,76,981 2,66,78,08,272 2,11,82,43,71,003
 glan a}+s lnld6]8
%=$=# O{sfOsf] gfkmf, gf]S;fg, ;DklQ tyf bfloTjsf] dfkg
• O{sfO tyf cGt/ O{sfO sf/f]af/sf] n]vf°g tyf k|:t'tLsf] cfwf/ O{sfO cGtu{t /x]sf ;Dk"0f{ Jofkf/x?nfO{ tyf ;f] jfkt
x'g] vr{ tyf cfDbfgL ;d]tnfO{ ;f]xL O{sfOsf] ljQLo ljj/0f k|:t'tLdf /fVg] ul/Psf] 5 . o;/L O{sfO cg';f/ agfOg] ljQLo
ljj/0fdf cGt/ O{sfO ePsf sf/f]af/nfO{ ;dfof]hg ug]{ ul/Psf] 5 .
• a+}ssf] cfos/ cuf8Lsf] gfkmf jf gf]S;fg tyf O{sfOsf] ;f]xL gfkmf gf]S;fgsf] of]u ljrf/sf] cGt/ gePsf] .
• a+}ssf] ;DklQ bfloTj tyf O{sfOx?sf] ;DklQ bfloTjsf] of]u aLrsf] cGt/ gePsf] .
%=$=$ ;a} O{sfO{x?sf] s'n cfDbfgL, gfkmf ÷ gf]S;fgL, ;DklQ tyf bfloTjx?sf] lx;fa ldnfg
s= cfDbfgL ?=
ljj/0f /sd
;a} O{sfO{x?sf] s'n cfDbfgL 34,14,94,08,611
cGo cfDbfgL -
cGt/ O{sfO{ cfDbfgLsf] lx;fa ldnfg -15,47,83,23,012
a“}ssf] s'n cfDbfgL 18,67,10,85,599

v= gfkmf ÷ gf]S;fg ?=
ljj/0f /sd
;a} O{sfO{x?sf] s'n gfkmf ÷ gf]S;fgL 5,66,11,19,080
cGo gfkmf ÷ gf]S;fg -sd{rf/L af]g;_ -
cGt/ gfkmf ÷ gf]S;fgLsf] lx;fa ldnfg -
I]fqut ljefhg ug{ g;lsg] /sdx?M -56,61,11,908
s/ cl3sf] d'gfkmf 5,09,50,07,172

u= ;DklQ ?=
ljj/0f /sd
;a} O{sfO{x?sf] s'n ;DklQ 2,37,68,00,29,570
cGo ;DklQ
If]qut ljefhg ug{ g;lsg] /sdx?M
a“}ssf] s'n ;DklQ 2,37,68,00,29,570

3= bfloTj ?=
ljj/0f /sd
;a} O{sfO{x?sf] s'n bfloTj 2,11,82,43,71,003
cGo bfloTjx?
If]qut ljefhg ug{ g;lsg] /sdx?M
a“}ssf] s'n bfloTj 2,11,82,43,71,003

%=$=% j:t' tyf ;]jfsf] hfgsf/L ?=

ljj/0f /sd
ljQLo dWo:ytfaf6 32,91,06,60,456
sf]if ;~rfngaf6 26,30,89,653
Trade Finance af6 37,14,39,213
Cards, E-banking Pjd\ j}slNks Rofgnx?af6 60,42,19,289

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

%=$=^ ef}uf]lns If]qsf] hfgsf/L ?=

ljj/0f /sd
:jb]zdf cflh{t 34,14,52,24,209
k|b]z g+ ! 1,68,96,77,551
k|b]z g+ @ 1,97,58,66,873
afudtL k|b]z 27,69,17,04,423
u08sL k|b]z 85,16,58,362
n'lDagL k|b]z 1,51,89,83,667
s0ff{nL k|b]z 7,92,61,764
;'b"/klZrd k|b]z 33,80,71,569
ljb]zdf cflh{t 41,84,401
s'n cflh{t /sd 34,14,94,08,611

%=$=& d'Vo u|fxsx?sf] ljj/0f

a}+s tyf ;d"xsf] ;Dk"0f{ cfodf s'g} Ps u|fxsaf6 ePsf] cfDbfgL !)∞ jf ;f] eGbf a9L /x]sf] 5}g.
%=% z]o/ Options tyf z]o/df cfwfl/t e'QmfgL
a}+s tyf ;d"xsf] k|:t't ljQLo ljj/0f cjlw tyf ljut cjlwdf s'g} klg z]o/ options tyf z]o/df cfwfl/t e'QmfgL
k|s[ltsf] sf/f]af/ /x]sf] 5}g.
%=^ ;Defljt bfloTjx?
;Defljt bfloTjx?df b]xfo adf]lhdsf ljifox? ;dfj]z ul/Psf 5g\M
!= ljutsf 36\gfqmdaf6 pTkGg x'g ;Sg] To:tf ;Defljt bfloTjx? h;sf] cl:tTj eljiosf Ps jf PseGbf a9L clglZrt
36gfqmdx?n] lgSof}{n ug]{5, h'g a}+ssf] lgoGq0f eGbf aflx/ /x]sf] x'G5 jf
@= ljutsf 36gfqmdaf6 pTkGg ePsf t/ b]xfosf sf/0fn] ubf{ xfn n]vf°g gul/Psf bfloTjx?M
• bfloTj lg;u{ ug{sf nflu cfly{s nfe x'g] >f]t aflxl/g] ;Defjgf g/x]sf],
• bfloTj dfkg ug{ ;lsg] kof{Kt ljZj;gLo cfwf/ gePsf] .
;Dk"0f{ k|lttkq, a}+s hdfgt tyf kmjf{8{ PS;r]Gh sG6«fS6 bfloTjx? jfktsf] ;Dk"0f{ /sd g]kfn /fi6« a}+ssf] lgb]{lzsf cg';f/
;Defljt bfloTj cGtu{t b]vfO{G5 .
pk/f]Qm afx]s yfxf eP;Ddsf] ;Dk"0f{ ;f/e"t (Material) bfloTjsf] nflu kof{Kt Joj:yf ul/Psf] 5 . ;f/e"t bfloTjsf]
eljiodf lgl:sg] kl/0ffd dfkg ug{ ;lsg] kof{Kt ljZj;gLo cfwf/ gePsf] v08df To:tf bfloTjnfO{ ;Defljt bfloTj
cGtu{t b]vfO{G5 . o; ;DaGwL yk hfgsf/L $=@* df lbO{Psf] 5.
%=& ;DalGwt kIfsf] ljj/0f
Joj;fo ;~rfngsf] bf}/fgdf NAS 24 – 'Related Party Disclosures' df pNn]v ePsf JolQmx?;“u a}+sn] Jofkfl/s sf/f]af/
u/]sf] 5. o:tf ;a} sf/f]af/x? Arm's Length Price l;4fGtsf] cg'?k ePsf] 5 .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

%=&=! ;DalGwt kIf

qm= ;+= ;DalGwt kIfsf] gfd ;DaGw
! :j= zDe' k|;fb kf}8\ofn cWoIf
@ >L lgjf{0f s'df/ rf}w/L pkfWoIf
# >L dno d'vhL{ ;~rfns
$ >L pk]Gb| k|;fb kf}8\ofn ;~rfns
% >L dx]z /fh kGt ;~rfns
^ >LdtL cfzf /f0ff clwsf/L :jtGq ;~rfns
& >L clgn s]z/L zfx k|d'v sfo{sf/L clws[t
* glan OGe]i6d]G6 a}+ls· lnld6]8 ;xfos sDkgL
( gf8]k n3'ljQ ljQLo ;+:yf lnld6]8 Pzf]l;P6 sDkgL
!) glan a}+s lnld6]8 l/6fo/d]G6 km08 lgj[Q nfe of]hgf

%=&=@= d'Vo Joj:yfksx?

a}+ssf] ;~rfns ;ldlt tyf k|d'v sfo{sf/L clws[tnfO{ d'Vo Joj:yfksx?sf] ?kdf lnO{Psf] 5.
%=&=@=! ;~rfns ;ldltsf ;b:ox? ;Fusf] sf/f]af/
;~rfns ;ldltsf ;a} ;b:ox? u}/ sfo{sf/L ;b:ox? x'g\ / s'g} klg ;b:onfO{ sfo{sf/L ;/xsf] ;'ljwf k|bfg ul/Psf]
5}g . ;b:ox?nfO{ lbPsf] u}/ sfo{sf/L ;'ljwf o; k|sf/ /x]sf 5g\M
;~rfnsx?nfO{ e'QmfgL ul/Psf] eQfdf kqklqsf tyf ;~rf/ vr{ jfkt e'QmfgL ul/Psf] /sd ;d]t ;dfj]z ul/Psf] 5 .
cGo vr{df g]kfndf a;f]af; gug]{ ;~rfnsx? a}7sdf ;xefuL x'g g]kfndf cfp“bf nfu]sf] e|d0f vr{, a;f]af; vr{ tyf
b}lgs e|d0f eQfsf] ;f]wegf{ /x]sf] 5 .
?=
sf/f]af/sf] k|s[lQ @)&& cfiff9 #! @)&^ cfiff9 #!
j}7s eQf 27,59,920 24,10,822
e|d0f vr{, a;f]af; vr{ tyf cGo vr{x? 27,16,595 45,90,893
hDdf 54,76,515 70,01,715

%=&=@=@ k|d'v sfo{sf/L clws[t;“usf] sf/f]af/

tn plNnlvt /sd cf=j= @)&^÷&& df >L clgn s]z/L zfx Ho"nfO{ ul/Psf] e'QmfgLx? xf].
?=
ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
cNksfnLg sd{rf/L nfe 1,49,63,395 1,81,12,972
v'b tna e'QmfgL 1,32,00,000 28,88,872
cGo nfe tyf ;'ljwfx? 17,63,395 13,10,423
lgj[Q nfex? 12,70,906 17,01,704
hDdf 1,62,34,302 1,98,14,676

%=&=# d'Vo Joj:yfksx? tyf lghsf] ;DalGwt kl/jf/;“usf] sf/f]af/ tyf ;Demf}tfx?
d'Vo Joj:yfksn] a}+s tyf ;d"x;“u u/]sf] s'g} klg sf/f]af/n] k|efj kg{] cyjf To:tf sf/f]af/x?nfO{ k|efj kfg{ ;Sg] d'Vo
Joj:yfkssf kl/jf/sf ;b:ox?nfO{ d'Vo Joj:yfkssf glhssf gft]bf/ elgPsf] 5. a}+s tyf ;d"xn] lgDg JolQmx?nfO{
;DalGwt kIfsf] ?kdf lnPsf] 5M d'Vo Joj:yfkssf] bDklt, 5f]/f5f/Lx? tyf d'Vo Joj:yfks / ltgsf bDkltdf lge{/
kl/jf/sf ;b:ox? .
k|:t't ljQLo ljj/0f cjlwdf pk/f]Qm ;DalGwt kIf;“u a}+s tyf ;d"xn] k|rlnt a}+ls·sf zt{ tyf lgod cGtu{t afx]s cGoyf
s'g} klg sf/f]af/ u/]sf] 5}g.
jflif{s k|ltj]bg @)&^÷&& 
 glan a}+s lnld6]8

%=&=$ ;xfos tyf Pzf]l;P6 sDkgL;“usf] sf/f]af/

cfosf] ljj/0f ?=
;xfos sDkgL;“usf] sf/f]af/ Pzf]l;P6 sDkgL;“usf] sf/f]af/
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
Aofh cfDbfgL - - 1,62,60,928 2,39,47,375
Aofh vr{ 7,63,133 4,75,27,516 1,62,90,069 2,39,71,263
cGo cfDbfgL 5,00,000 8,57,103 - -
cGo vr{ 6,12,500 35,17,466 - -
nfef+z cfDbfgL -v'b_ 1,97,60,000 1,97,60,000 - -

jf;nft ?=
;xfos sDkgL;“usf] sf/f]af/ Pzf]l;P6 sDkgL;“usf] sf/f]af/
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
s'n ;DklQ - - 11,35,00,000 17,05,00,000
shf{ tyf ;fk6L - - 11,35,00,000 17,05,00,000
cGo kfpg' kg{] /sd - - - -
s'n bfloTj 99,87,891 4,49,76,530 72,40,560 29,60,020
u|fxsaf6 k|fKt lgIf]k 99,87,891 4,49,76,530 72,40,560 29,60,020
cGo e'QmfgL lbg'kg{] - - - -

k|ltj4tf tyf ;Defljt bfloTjx? ?=

;xfos sDkgL;“usf] sf/f]af/ Pzf]l;P6 sDkgL;“usf] sf/f]af/
ljj/0f
@)&& cfiff9 #! @)&^ cfiff9 #! @)&& cfiff9 #! @)&^ cfiff9 #!
pkof]u ug{ af“sL shf{ ;Ldf - - - -
cGo ;Defljt bfloTjx? - - - -
hDdf - - - -

%=&=% lgj[Q nfe of]hgf;“usf] ;DalGwt sf/f]af/x?

cfosf] ljj/0f ?=
sf/f]af/sf] k|s[lQ @)&& cfiff9 #! @)&^ cfiff9 #!
Aofh cfDbfgL 385 -
Aofh vr{ 28,29,14,505 23,31,72,551
cGo cfDbfgL 47,25,883 49,72,663
cGo vr{ -;~ro sf]if / pkbfg sf]if_ - 22,75,99,259

jf;nft ?=
sf/f]af/sf] k|s[lQ @)&& cfiff9 #! @)&^ cfiff9 #!
s'n ;DklQ - -
shf{ tyf ;fk6L - -
cGo kfpg' kg{] /sd - -
s'n bfloTj 3,55,90,99,378 2,66,16,63,746
u|fxsaf6 k|fKt lgIf]k 3,52,89,45,378 2,66,16,63,746
cGo e'QmfgL lbg'kg{] -C0fkq bfloTj_ 3,01,54,000 -

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

k|ltj4tf tyf ;Defljt bfloTjx? ?=

sf/f]af/sf] k|s[lQ @)&& cfiff9 #! @)&^ cfiff9 #!
pkof]u ug{ af“sL shf{ ;Ldf - -
cGo ;Defljt bfloTjx? - -
hDdf - -

%=* Events after Reporting Date

%=*=! k|:tfljt nfef+z
a+}ssf] ;~rfns ;ldltsf] ldlt kf}if )^, @)&& df ePsf] %%@ cf}+ a}7saf6 a+}ssf z]o/wgLsf] cfufdL jflif{s ;fwf/0f
;efaf6 kfl/t eP kZrft\ ljt/0f ug{] u/L r'Qmf k"“hLsf] ##=%∞ af]g; z]o/ -?= #,#*,@^,^!,^@(÷–_ tyf !=&^∞ gub nfef+z
-?= !&,*),#$,*@#_ pQm ;fwf/0f ;efdf :jLs[ltsf] nflUf l;kmf/L; ug{] lg0f{o u/]sf] 5.

jflif{s k|ltj]bg @)&^÷&& 

 %=( n]vf k/LIf0f gePsf] glthf


glan a}+s lnld6]8
n]vfk/LIf0f gePsf] ljQLo glthf
@)&& ;fn cfiff9 d;fGtsf]
cf=j= @)&^÷&& sf] rf}yf] qodf; PsLs[t ljQLo cj:yfsf] ljj/0f
?= xhf/df
glan a}+s lnld6]8

;d"x a}+s

jflif{s k|ltj]bg @)&^÷&&

;DklQ
o; jif{sf] rf}yf] qodf; ut jif{sf] rf}yf] qodf; o; jif{sf] rf}yf] qodf; ut jif{sf] rf}yf] qodf;
gub tyf gub ;/x 1,94,10,428 1,25,93,161 1,93,71,810 1,24,79,698

g]kfn /fi6« a}+sdf /x]sf] df}Hbft 54,48,851 61,91,828 54,48,851 61,91,828

dfu tyf cNk ;"rgfdf k|fKt x'g] /sd 1,02,30,579 1,10,78,729 1,02,30,579 11,078,729

Derivative ljQLo pks/0f 1,08,59,598 85,39,058 1,08,59,598 85,39,058

cGo Jofkfl/s ;DklQ (Other Trading Assets) 1,96,695 46,180 - -

a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ ;fk6L 58,36,368 60,58,493 58,36,368 60,58,493

u|fxsnfO{ lbPsf] shf{ ;fk6L 14,82,31,388 12,75,00,243 14,82,31,388 12,75,00,243

nufgL pks/0f (Investment Securities) 3,37,09,040 2,55,47,073 3,34,71,813 2,53,03,073

clu|d s/ e'QmfgL (Current Tax Assets) 2,83,017 1,42,893 2,83,017 1,37,519

;xfos sDkgLdf nufgL - - 78,000 78,000

Associates sDkgLdf nufgL 1,26,276 1,26,093 80,000 80,000

cGo nufgL (Investment Property) 8,219 8,219 8,219 8,219

l:y/ ;DklQ 13,30,452 10,66,910 13,18,391 10,51,792

;fv tyf cef}lts ;DklQ 72,415 42,295 71,750 41,401

(Goodwill and Intangible Assets)

:yug s/ ;DklQ (Deferred Tax Assets) - 4,027 - -

cGo ;DklQ 24,77,467 26,29,504 24,31,477 25,90,771

s'n ;DklQ 23,82,20,794 20,15,74,704 23,77,21,261 20,11,38,821

 bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{ af“sL /sd 22,28,861 14,19,042 22,28,861 14,19,042

g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd 53,286 88,475 53,286 88,475

Derivative ljQLo pks/0f 1,07,64,203 83,35,073 1,07,64,203 83,35,073

lgIf]k bfloTj (Deposit from Customer) 19,07,95,945 16,29,10,478 19,08,06,470 16,29,54,000

;fk6L (Borrowing) - - - -

cfos/ bfloTj 4,325 - - -

Joj:yfx? (Provisions) - - - -

:yug s/ bfloTj (Deferred Tax Liabilities) 13,20,937 8,51,537 13,20,923 8,51,537

cGo bfloTjx? 49,36,897 45,10,792 47,05,490 43,02,083

hf/L u/]sf] C0fkq 20,40,548 - 20,40,548 -

cGo bfloTj pks/0f (Subordinated Liabilities) - - - -

s'n bfloTj 21,21,45,001 17,81,15,396 21,19,19,781 17,79,50,209

k"“hL
z]o/ k"FhL 1,00,97,497 90,11,845 1,00,97,497 90,11,845

z]o/ k|Lldod 74 74 74 74

;l~rt d'gfkmf 31,69,652 38,60,780 30,42,237 37,35,334

hu]8f tyf sf]ifx? 1,26,61,672 1,04,41,359 1,26,61,672 1,04,41,359

a}+ssf] z]o/wgLx?sf] s'n kF"hL 2,59,28,895 2,33,14,059 2,58,01,481 2,31,88,612

lgoGq0f gx'g] :jfy{ (Non Controlling Interest) 1,46,897 1,45,250 - -

s'n k"“hL 2,60,75,793 2,34,59,308 2,58,01,481 2,31,88,612

s'n k"“hL tyf bfloTj 23,82,20,794 20,15,74,704 23,77,21,261 20,11,38,821

glan a}+s lnld6]8

jflif{s k|ltj]bg @)&^÷&&


 PsLs[t gfkmf gf]S;fg lx;fa -#!, cfiff9 @)&&_ ?= xhf/df


;d"x a}+s
o; jif{sf] ut jif{sf] o; jif{sf] ut jif{sf]
ljj/0f
rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf;
rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf;
;Dd ;Dd ;Dd ;Dd
Aofh cfDbfgL 41,19,505 1,65,29,643 40,39,149 1,52,89,060 41,13,342 1,64,99,523 40,27,598 1,52,43,780
glan a}+s lnld6]8

Aofh vr{ 24,63,550 94,78,489 22,77,758 80,82,279 24,63,579 94,79,249 22,78,438 80,84,526

jflif{s k|ltj]bg @)&^÷&&

v'b Aofh cfDbfgL 16,55,955 70,51,154 17,61,391 72,06,781 16,49,763 70,20,275 17,49,160 71,59,254
z'Ns tyf sldzg cfDbfgL 2,72,803 13,72,856 1,85,409 13,43,268 2,52,755 13,05,227 1,44,445 12,91,005
z'Ns tyf sldzg vr{ 21,351 68,630 -1,61,618 70,542 18,661 63,251 -1,67,699 64,461
v'b z'Ns tyf sldzg cfDbfgL 2,51,452 13,04,226 3,47,027 12,72,726 2,34,094 12,41,976 3,12,144 12,26,544
v'b Aofh, z'Ns tyf sldzg cfDbfgL 19,07,407 83,55,380 21,08,418 84,79,507 18,83,857 82,62,251 20,61,304 83,85,798
v'b ;6xL 36a9 cfDbfgL 1,72,090 4,77,317 1,25,877 4,45,430 1,30,018 4,68,086 1,28,790 4,48,343
cGo ;~rfng cfDbfgL 89,609 4,24,216 1,41,643 4,85,708 79,095 4,30,412 1,43,507 4,94,670
s'n ;~rfng cfDbfgL 21,69,107 92,56,913 23,75,939 94,10,646 20,92,970 91,60,748 23,33,600 93,28,810
v'b ;Defljt gf]S;fgL Joj:yf ÷ -lkmtf{_ 6,35,239 7,44,564 19,018 4,09,029 6,34,739 7,44,564 15,162 4,05,174
v'b ;~rfng cfDbfgL 15,33,867 85,12,349 23,56,921 90,01,617 14,58,231 84,16,185 23,18,438 89,23,636

sd{rf/L vr{ 5,38,983 21,93,134 5,51,048 19,70,590 5,28,068 21,69,786 5,44,738 19,49,610
cGo ;~rfng vr{ 3,68,054 10,62,502 2,10,417 8,03,004 3,63,715 10,37,410 2,07,118 7,77,203
x|f; s6\6L tyf kl/zf]wg -22,760 1,19,107 48,162 1,74,501 -23,717 1,15,357 47,412 1,70,173
;~rfng d'gfkmf 6,49,591 51,37,606 15,47,294 60,53,522 5,90,165 50,93,632 15,19,171 60,26,651
u}/ ;~rfng cfDbfgL 3,218 4,630 14,770 23,516 3,034 4,447 8,264 17,010
u}/ ;~rfng vr{ 51 2,505 1,581 2,341 51 2,505 1,581 2,341
;Dk"0f{ sf/f]af/ ;dfj]z kl5sf] v'b d'gfkmf 6,52,758 51,39,731 15,60,483 60,74,697 5,93,149 50,95,574 15,25,853 60,41,319
cfos/ vr{ 2,04,171 15,50,242 4,85,284 18,18,664 1,85,162 15,28,901 4,78,070 18,02,466
cfos/ Joj:yf 2,00,129 15,46,201 4,92,988 18,26,368 1,85,162 15,28,901 4,85,779 18,10,175
:yug s/ vr{ ÷ -cfDbfgL_ 4,041 4,041 -7,704 -7,704 - - -7,709 -7,709
v'b gfkmf÷-gf]S;fg_ 4,48,588 35,89,489 10,75,199 42,56,033 4,07,987 35,66,673 10,47,784 42,38,854
 PsLs[t lj:t[t gfkmf gf]S;fg lx;fa -#!, cfiff9 @)&&_ ?= xhf/df
;d"x a}+s
o; jif{sf] ut jif{sf] o; jif{sf] ut jif{sf]
ljj/0f
rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf;
rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf;
;Dd ;Dd ;Dd ;Dd
v'b gfkmf÷-gf]S;fg_ 4,48,588 35,89,489 10,75,199 42,56,033 4,07,987 35,66,673 10,47,784 42,38,854

gfkmf÷-gf]S;fg_ lx;fa aflx/sf cfDbfgL÷-vr{_ 4,31,051 10,24,571 2,54,314 1,29,472 4,31,051 10,24,571 2,54,314 1,29,472
(Other Comprehensive Income)

o; jif{sf] v'b gfkmf÷-gf]S;fg_ tyf gfkmf÷

-gf]S;fg_ lx;fa aflx/sf] v'b cfDbfgL÷-vr{_ 8,79,638 46,14,060 13,29,514 43,85,505 8,39,038 45,91,244 13,02,098 43,68,326
sf] hf]8 (Total Comprehensive income)
cfwf/e"t (Basic) k|lt z]o/ cfDbfgL 37.48 50.77 37.24 50.57

Diluted k|lt z]o/ cfDbfgL 37.48 50.77 37.24 50.57

v'b gfkmf÷-gf]S;fg_ df lx:;f M

a}+ssf z]]o/wgLx?sf] 8,60,238 45,93,212 13,20,974 43,70,398 8,39,038 45,91,244 13,02,098 43,68,326

lgoGq0f gx'g] :jfy{sf] (Non-Controlling 19,400 20,848 8,539 15,107 - - - -

Interest)
glan a}+s lnld6]8

jflif{s k|ltj]bg @)&^÷&&


 ;"rsf°x?


;d"x a}+s
o; jif{sf] ut jif{sf] o; jif{sf] ut jif{sf]
ljj/0f
rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf;
rf}yf] qodf; rf}yf] qodf; rf}yf] qodf; rf}yf] qodf;
;Dd ;Dd ;Dd ;Dd
hf]lvd efl/t ;DklQdf k"FhL sf]ifsf] kof{Kttf 12.91 12.62 12.81 12.50
glan a}+s lnld6]8

lgliqmo shf{ ÷ s'n shf{ 0.97 0.74 0.97 0.74

jflif{s k|ltj]bg @)&^÷&&

s'n gf]S;fgL Joj:yf ÷ s'n lgliqmo shf{ 195.52 221.06 195.52 221.06
sf]ifsf] nfut 5.49 6.13 5.49 6.13
s'n shf{ ÷ lgIf]k tyf k|fylds k"“hL -g]=/f=a}=
68.08 72.90 68.08 72.90
sf] lgb]{zg adf]lhd_
cfwf/ Aofhb/ -g]=/f=a}+= sf] lgb]{zg adf]lhd_ 7.32 8.09 7.32 8.09
Aofh b/ :k|]8 -g]=/f=a}+= sf] lgb]{zg adf]lhd_ 3.73 4.43 3.73 4.43

gf]6M
ljQLo ljj/0fdf k|:t't /sdx? afXo n]vfkl/Ifs tyf lgodgsf/L lgsfosf] lgb]{zgdf ;+zf]wg x'g ;Sg]5.
PsLs[t ljQLo ljj/0fx? glan a}+s lnld6]8 -d'Vo sDkgL_ tyf glan OGe]i6d]06 a}+ls· lnld6]8 -;xfos sDkgL_ sf] ljQLo ljj/0fx? PsLs[t u/L tof/ ul/Psf] 5.
PsLs[t ljQLo ljj/0fdf d'Vo tyf ;xfos sDkgL larsf] cGt/ sDkgL sf/f]af/x?nfO{ ;dfof]hg ul/Psf] 5.
lgDg a'“bfx?df a}+sn] O{lG:6Ro"6 ckm rf6{8 PsfpG6]6\;n] hf/L u/]sf] Carve-out cg';f/ j}slNks Joj:yf u/]sf] 5 .
s= a}+sn] cl3Nnf] jif{sf] ;f]xL qodf;sf] /sdx?nfO{ k'g/juL{s/0f u/]sf] 5}g .
v= a}+sn] g]kfn /fi6« a}+ssf] PsLs[t lgb]{zgsf] lgb]{zg adf]lhd u0fgf gl/Psf] shf{ gf]S;fgL Joj:yf ub}{ tyf NAS 39 sf] Para 63 adf]lhd u0fgf ul/Psf] shf{ gf]S;fgL Joj:yf dWo] h'g
/sd a9L x'G5 ;f]xL /sd a/fa/ shf{ gf]S;fgL Joj:yf sfod u/L n]vf°g ug'{kg]{ lgofdlso Joj:yf ckgfPsf] 5 . PsLs[t lgb]{zg adf]lhdsf] shf{ gf]S;fgL Joj:yf ?= @=(@ ca{
tyf NAS 39 sf] Para 63 adf]lhd ?= () s/f]8 /x]sf] 5 .
u= a}+sn] shf{ nufgLaf6 x'g] Aofh cfDbfgL u0fgfdf ;]jf z'Ns / sldzgnfO{ ;dfof]hg u/L x'g cfpg] ;dfof]lht Aofhb/ ;dfof]hg gu/L k|f]befjL n]vf°gsf cfwf/df ;f] cfDbfgL kfs]s}
jif{ cfDbfgL hgfPsf] 5 .
shf{ tyf nufgLnfO{ ;f]df ul/Psf] gf]S;fgL Joj:yf 36fP/ tyf ;f]df cflh{t t/ k|fKt gePsf] Aofh hf]8]/ b]vfO{Psf] 5. ;f]xL k|sf/n] lgIf]knfO{ ;f]df kfs]sf] t/ e'QmfgL x'g afFls Aofh ;lxt
b]vfO{Psf] 5.
sd{rf/L vr{df af]g; P]gsf] k|fjwfg cg';f/ u0fgf ul/Psf] sd{rf/L af]g; jfkt Joj:yfnfO{ ;dfj]z ul/Psf] 5 .
lj:t[t ljQLo ljj/0f o; a}+ssf] j]a;fO6 www.nabilbank.com df k|sflzt ul/Psf] 5 .
t'ngfTds k|:t'lt tyf k|:t'ltdf Ps?ktfsf] nflu /sdx?nfO{ cfjZostf cg';f/ k'g/juL{s/0f tyf k'g/n]vg ul/Psf] 5.
 glan a}+s lnld6]8

glan a}+s lnld6]8

n]vfk/LIf0f gePsf] / n]vfk/LIf0f ePsf] ljQLo glthfsf] t'ngfTds ljj/0f
@)&& ;fn cfiff9 d;fGtsf]
?=
n]vfk/LIf0f n]vfk/LIf0f km/s
ljj/0f gePsf] k|sflzt ePsf] k|sflzt km/ssf sf/0fx?
ljQLo glthf ljQLo glthf /sd k|ltzt
;DklQ

gub tyf gub ;/x 19,37,18,10,041 4,79,96,29,907 -14,57,21,80,134 -75.22%

k'g/juL{s/gn] ubf{ k|:t'ltdf
kl/jt{g ePsf] x''“bf
k'g/juL{s/gn] ubf{ k|:t'ltdf
g]kfn /fi6« a}+sdf /x]sf] df}Hbft 5,44,88,51,147 20,02,10,31,281 14,57,21,80,134 267.44%
kl/jt{g ePsf] x''“bf
dfu tyf cNk ;"rgfdf k|fKt x'g] /sd 10,23,05,79,463 10,23,05,79,463 - 0.00%

Derivative ljQLo pks/0f 10,85,95,97,549 10,85,95,97,549 - 0.00%

cGo Jofkfl/s ;DklQ (Other Trading - - - 0.00%

Assets)

a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ ;fk6L 5,83,63,67,996 5,83,63,67,996 - 0.00%

Interest Recognition Guideline

cg';f/ Aofh d"Noa[l4
u|fxsnfO{ lbPsf] shf{ ;fk6L 1,48,23,13,88,326 1,48,05,40,70,533 -17,73,17,793 -0.12%
lx;fasf] dfkg tyf ;Defljt
gf]S;fgL Joj:yfdf a[l4
:jfldTjdf /x]sf] sDkgLx?
nufgL pks/0f (Investment Securities) 33,47,18,13,456 33,63,33,96,986 16,15,83,530 0.48%
åf/f FVTOCI nufgLx?sf]
Aofn]G; cBfjlws ubf{sf]
c;/

clu|d s/ e'QmfgL (Current Tax Assets) 28,30,16,989 26,07,95,998 -2,22,20,991 -7.85%

clu|d s/ vr{df ePsf]
kl/jt{gx?sf] c;/
;xfos sDkgLdf nufgL 7,80,00,000 7,80,00,000 - 0.00%

Associates sDkgLdf nufgL 8,00,00,000 8,00,00,000 - 0.00%

cGo nufgL (Investment Properties) 82,18,665 82,18,665 - 0.00%

l:y/ ;DklQ 1,31,83,90,758 1,31,81,14,485 -2,76,273 -0.02% d"No cWofjlws ubf{sf] c;/
VoftL tyf cef}lts ;DklQ 7,17,49,815 7,17,49,815 - 0.00%
(Goodwill and Intangible Assets)

:yug s/ ;DklQ (Deferred Tax Assets) - - - 0.00%

k'g/juL{s/g tyf Fair value

cGo ;DklQ 2,43,14,76,890 2,42,84,76,892 -29,99,999 -0.12%
df dfkgsf] c;/
s'n ;DklQ 2,37,72,12,61,095 2,37,68,00,29,570 -4,12,31,525 -0.02%

bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{ af“sL /sd 2,22,88,61,182 2,22,88,61,182 - 0.00%

g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd 5,32,85,628 5,32,85,628 - 0.00%

Derivative ljQLo pks/0f 10,76,42,02,582 10,76,42,02,582 - 0.00%

lgIf]k bfloTj (Deposit from Customers) 1,90,80,64,69,972 1,90,80,64,69,972 - 0.00%

;fk6L (Borrowing) - - - 0.00%

cfos/ bfloTj - - - 0.00%

Joj:yfx? (Provisions) - - - 0.00%

:yug s/ bfloTj (Deferred Tax Liabilities) 1,32,09,22,930 1,43,88,30,024 11,79,07,094 8.93% k'g/dfkg ul/Psf] x“bf

cGo bfloTjx? 4,70,54,90,261 44,96,84,7,544 -20,86,42,717 -4.43%

k'g/juL{s/g tyf Fair value
df dfkgsf] c;/

hf/L u/]sf] C0fkq 2,04,05,47,945 2,03,58,74,071 -46,73,874 -0.23%

ck|dfl0ft C0fkq lgisfzg
vr{sf] c;/
cGo bfloTj pks/0f (Subordinated Liabilities) - - - 0.00%

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

s'n bfloTj 2,11,91,97,80,500 2,11,82,43,71,003 19,54,09,497 -0.05%

kF"hL
z]o/ k““"hL 10,09,74,97,400 10,09,74,97,400 - 0.00%

z]o/ k|Lldod 74,000 74,000 - 0.00%

n]vfk/LIf0f ePsf] ljQLo

ljj/0fdf o; jif{sf] d'gfkmfaf6
;l~rt d'gfkmf 3,04,22,36,834 3,57,64,22,833 53,41,85,999 17.56%
hu]8f tyf sf]ifx?df ePsf]
ljlgof]hgsf] c;/
n]vfk/LIf0f ePsf] ljQLo
hu]8f tyf sf]ifx? 12,66,16,72,361 12,18,16,64,334 -48,00,08,027 -3.79%
ljj/0fdf o; jif{sf] d'gfkmfaf6
hu]8f tyf sf]ifx?df ePsf]
ljlgof]hgsf] c;/
a}+ssf] z]o/wgLx?sf] s'n kF"hL 25,80,14,80,595 25,85,56,58,567 5,41,77,972 0.021%

lgoGq0f gx'g] :jfy{ (Non-Controlling - - -

Interest)

s'n kF"hL 25,80,14,80,595 25,85,56,58,567 5,41,77,972 0.021%

s'n kF"hL tyf bfloTj 2,37,72,12,61,095 2,37,68,00,29,570 -4,12,31,525 0.02%

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

glan a}+s lnld6]8

gfkmf gf]S;fg lx;fa tyf cGo lj:t[t cfosf] ljj/0f
@)&& ;fn cfiff9 d;fGtsf]
?=
n]vfk/LIf0f n]vfk/LIf0f km/s
ljj/0f gePsf] k|sflzt ePsf] k|sflzt km/ssf sf/0fx?
ljQLo glthf ljQLo glthf /sd k|ltzt
Aofh d'NtaL dfkgsf]
Aofh cfDbfgL 16,49,95,23,369 16,46,29,14,064 -3,66,09,305 -0.22%
kl/iff]wgsf] c;/
Aofh vr{ 9,47,92,48,808 9,47,92,48,807 -1 -0.00%

v'b Aofh cfDbfgL 7,02,02,74,561 6,98,36,65,257 -3,66,09,306 -0.52%

z'Ns tyf sldzg cfDbfgL 1,30,52,27,134 1,30,52,27,134 - 0.00%

z'Ns tyf sldzg vr{ 6,32,51,168 6,32,51,168 - 0.00%

v'b z'Ns tyf sldzg cfDbfgL 1,24,19,75,966 1,24,19,75,966 - 0.00%

v'b Aofh, z'Ns tyf sldzg cfDbfgL 8,26,22,50,527 8,22,56,41,223 -3,66,09,304 -0.44%

v'b ;6xL 36a9 cfDbfgL 46,80,86,233 46,80,86,233 - 0.00%

cGo ;~rfng cfDbfgL 43,04,11,639 43,04,11,639 - 0.00%

s'n ;~rfng cfDbfgL 9,16,07,48,399 9,12,41,39,095 -3,66,09,304 -0.40%

n]vfk/LIfssf] tyf
lgofdssf] cg';f/ yk
v'b ;Defljt gf]S;fgL Joj:yf ÷ -lkmtf{_ 74,45,63,766 85,67,59,341 11,21,95,575 15.07%
;Defljt gf]S;fgL Joj:yf
ubf{sf] c;/
v'b ;~rfng cfDbfgL 8,41,61,84,633 8,26,73,79,754 -14,88,04,879 -1.77%

;~rfng vr{

sd{rf/L vr{ 2,16,97,85,642 2,00,96,77,804 -16,01,07,838 -7.38%

:yug sd{rf/L vr{sf]
kl/iff]wgsf] c;/
k'g/juL{s/gn] ubf{ k|:t'ltdf
cGo ;~rfng vr{ 1,03,74,10,304 1,04,90,03,643 1,15,93,339 1.12%
kl/jt{g ePsf] x''“bf
x|f; s6\6L tyf kl/zf]wg 11,53,56,650 11,56,32,924 2,76,274 0.24% d"No cWofjlws ubf{sf] c;/
;~rfng d'gfkmf 5,09,36,32,037 5,09,30,65,383 -5,66,654 -0.01%

u}/ ;~rfng cfDbfgL 44,46,529 44,46,529 - 0.00%

u}/ ;~rfng vr{ 25,04,740 25,04,740 - 0.00%

;Dk"0f{ sf/f]af/ ;dfj]z kl5sf] v'b d'gfkmf 5,09,55,73,826 5,09,50,07,172 -5,66,654 -0.01%

cfos/ vr{
cfos/ P]g adf]lhd cfos/
cfos/ Joj:yf 1,528,900,982 1,55,11,21,973 2,22,20,991 1.45% Joj:yfsf] u0fgf kl/dflh{t
ubf{sf] c;/

:yug s/ vr{ ÷ -cfDbfgL_ - 80,644,377 8,06,44,377 0.00%

:yug s/ cfDbfgLsf]
klxrfg ul/Psf] x'“bf
v'b gfkmf÷-gf]S;fg_ 3,56,66,72,844 3,46,32,40,822 -10,34,32,022 -2.90%

cGo lj:t[t cfDbfgL 1,02,45,70,793 1,18,21,80,788 15,76,09,995 15.38%

s'n lj:t[t cfDbfgL 4,59,12,43,637 4,64,54,21,610 5,41,77,973 1.18%

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

af“8kmf“8sf] nflu pknAw gfkmf÷-gf]S;fg_ sf] ljj/0f

n]vfk/LIf0f n]vfk/LIf0f km/s
ljj/0f gePsf] k|sflzt ePsf] k|sflzt km/ssf sf/0fx?
ljQLo glthf ljQLo glthf /sd k|ltzt
gfkmf÷gf]S;fg lx;fa cg';f/sf] v'b gfkmf÷ 3,56,66,72,844 3,46,32,40,822 -10,34,32,022 -3%
-gf]S;fg_
lgodgsf/L sf]ifdf cfjZos ;dfof]hg M
Aofh d'NtaLsf] klxrfg, c;'n
c;'n x'g af“sL Aofh d'NtaL --_÷ut jif{sf] -38,32,63,992 3,91,97,272 42,24,61,264 -110%
x'g afFsL Aofhdf s/ s6\6L
c;'n x'g af“sL Aofhsf] c;'nL -+_ tyf sd{rf/L af]g; s6\6L
ubf{sf] c;/
shf{sf] ;Defljt gf]S;fgL Joj:yfdf sdL - - -
--_ ÷ a[l4 -+_
:yug s/ ;DklQsf] n]vf°g a[l4 --_ ÷ - - -
sdL -+_
Actuarial d"Nof°g cg';f/
Actuariald"Nof°g cg';f/ sd{rf/L pkbfg - 19,14,47,045 19,14,47,045 actuarial gf]S;fgLsf] klxrfg
tyf labfdf ePsf] yk ubf{sf] c;/
shf{sf] ;Defljt gf]S;fgL Joj:yf NFRS - - -
cGtu{t
lgodgsf/L ;dfof]hg kl5sf] gfkmf÷ 3,18,34,08,852 3,69,38,85,139 51,04,76,287 16%
gf]S;fg
hf]8M z'?sf] ;l~rt gfkmf 3,73,53,33,814 - 0%

36fpM hu]8f sf]ifx?df afF8kmFf8 ul/Psf] s'n -3,87,65,05,832 -78,87,68,685 0%

/sd
clxn] ;Ddsf] ;l~rt
af“8kmf“8sf] nfuL pknAw s'n ;l~rt gfkmf 3,04,22,36,834 2,90,51,16,454 -13,71,20,380 -5%
d'gfkmfsf] d"Nof°g

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

glan a}+s lnld6]8

C0fkq lgisfzg k|of]hgsf nflu k|If]lkt / n]vfk/LIf0f ePsf] ljQLo glthfsf] t'ngfTds ljj/0f
@)&& ;fn cfiff9 d;fGtsf]
?=
C0fkq lgisfzg km/s
n]vfk/LIf0f ePsf]
k|of]hgsf nflu
ljj/0f k|sflzt ljQLo km/ssf sf/0fx?
k|If]lkt ljQLo /sd k|ltzt
glthf
glthf
;DklQ
gub tyf gub ;/x 11,60,35,30,113 4,79,96,29,907 -6,80,39,00,206 -58.64%

g]kfn /fi6« a}+sdf /x]sf] df}Hbft 9,66,96,08,428 20,02,10,31,281 10,35,14,22,853 107.05%

dfu tyf cNk ;"rgfdf k|fKt x'g] /sd 12,20,67,87,226 10,23,05,79,463 -1,97,62,07,763 -16.19%

Derivative ljQLo pks/0f 20,00,00,000 10,85,95,97,549 10,65,95,97,549 5329.80%

cGo Jofkfl/s ;DklQ (Other Trading

- - - 0.00%
Assets)

ck]lIft eGbf sd Jofkf/

a}+s tyf ljQLo ;+:yfnfO{ lbPsf] shf{ ;fk6L 6,57,74,44,035 5,83,63,67,996 -74,10,76,039 -11.27%
ePsf]n]
ck]lIft eGbf sd Jofkf/
u|fxsnfO{ lbPsf] shf{ ;fk6L 1,57,44,32,55,904 1,48,05,40,70,533 -9,38,91,85,371 -5.96%
ePsf]n]
ck]lIft eGbf al9 nufgL
nufgL pks/0f (Investment Securities) 26,97,56,72,778 33,63,33,96,986 6,65,77,24,208 24.68%
ul/Psf]n]
k|If]lkt cfos/ e'QmfgL sd
clu|d s/ e'QmfgL (Current Tax Assets) 5,00,00,000 26,07,95,998 21,07,95,998 421.59%
ePsf]n]
;xfos sDkgLdf nufgL 7,80,00,000 7,80,00,000 - 0.00%

Associates sDkgLdf nufgL 8,00,00,000 8,00,00,000 - 0.00%

cGo nufgL (Investment Properties) 82,18,665 82,18,665 - 0.00%

ck]lIft eGbf sd vl/b

l:y/ ;DklQ 1,40,69,92,072 13,18,114,485 -8,88,77,587 -6.32%
ePsf]n]
VoftL tyf cef}lts ;DklQ ck]lIft eGbf sd vl/b
12,55,19,179 7,17,49,815 -5,37,69,364 -42.84%
(Goodwill and Intangible Assets) ePsf]n]
:yug s/ ;DklQ (Deferred Tax Assets) - - - 0.00%

ck]lIft eGbf sd p7\g af+ls

cGo ;DklQ 3,56,19,12,338 2,42,84,76,892 -1,13,34,35,446 -31.82%
/sd ePsf]n]
s'n ;DklQ 2,29,98,69,40,737 2,37,68,00,29,570 7,69,30,88,833 3.35%

bfloTj
a}+s tyf ljQLo ;+:yfnfO{ ltg{
a}+s tyf ljQLo ;+:yfnfO{ ltg{ af“sL /sd 1,00,00,00,000 2,22,88,61,182 1,22,88,61,182 122.89% af“sL /sd ck]lIft eGbf al9
ePsf]n]
g]kfn /fi6« a}+snfO{ ltg{ af“sL
g]kfn /fi6« a}+snfO{ ltg{ af“sL /sd 1,39,25,38,176 5,32,85,628 -1,33,92,52,548 -96.17% /sd ck]lIft eGbf sd
ePsf]n]
Forward ContractljQLo
Derivative ljQLo pks/0f - 10,76,42,02,582 10,76,42,02,582 pks/0f ck]lIft eGbf al9
ePsf]n]
lgIf]k bfloTj (Deposit Accounts) 1,93,39,21,68,558 1,90,80,64,69,972 -2,58,56,98,586 -1.34%

;fk6L (Borrowing) - - -

cfos/ bfloTj - - -

Joj:yfx? (Provisions) - - -

;a} leGgtfx?sf] :yug

:yug s/ bfloTj (Deferred Tax Liabilities) 94,49,54,059 1,43,88,30,024 49,38,75,965 52.26%
s/df c;/

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

C0fkq lgisfzg km/s

n]vfk/LIf0f ePsf]
k|of]hgsf nflu
ljj/0f k|sflzt ljQLo km/ssf sf/0fx?
k|If]lkt ljQLo /sd k|ltzt
glthf
glthf
k'g/juL{s/g tyf Fair value
cGo bfloTjx? 3,33,90,00,000 4,49,68,47,544 1,15,78,47,544 34.68%
df dfkgsf] c;/
C0fkqx?df ltg{ af+ls Aofh
hf/L u/]sf] C0fkq 2,00,00,00,000 2,03,58,74,071 3,58,74,071 1.79%
;d]tsf] k|:t'lts/0fsf] c;/
cGo bfloTj pks/0f (Subordinated
- - -
Liabilities)

s'n bfloTj 2,02,06,86,60,793 2,11,82,43,71,003 9,75,57,10,210 4.83%

k"“hL
z]o/ k““"hL 9,01,18,45,400 10,09,74,97,400 1,08,56,52,000 12.05% af]g; z]o/ ;dfof]hg
z]o/ k|Lldod 74,000 74,000 - 0.00%
ck]lIft eGbf sd d'gfkmf
;l~rt d'gfkmf 7,26,07,28,310 3,57,64,22,833 -3,68,43,05,477 -50.74%
/sd ePsf]n]
hu]8f tyf sf]ifx? 11,64,56,32,632 12,18,16,64,334 53,60,31,702 4.60%
a}+ssf] z]o/wgLx?sf] s'n k"FhL 27,91,82,80,341 25,85,56,58,567 -2,06,26,21,774 -7.39%

lgoGq0f gx'g] :jfy{ (Non-Controlling

- - -
Interest)

s'n k"“hL 27,91,82,80,341 25,85,56,58,567 -2,06,26,21,774 -7.39%

s'n k"“hL tyf bfloTj 2,29,98,69,41,134 2,37,68,00,29,570 7,69,30,88,436 3.35%

gfkmf gf]S;fg lx;fa

Aofh cfDbfgL 17,72,78,36,924 16,46,29,14,064 -1,26,49,22,860 -7.14%
Aofh vr{ 9,97,64,08,545 9,47,92,48,807 -49,71,59,738 -4.98%
v'b Aofh cfDbfgL 7,75,14,28,379 6,98,36,65,257 -1,76,20,82,597

ck]lIft eGbf sd z'Ns

z'Ns tyf sldzg cfDbfgL 1,99,95,61,545 1,30,52,27,134 -69,43,34,411 -34.72% tyf sldzg cfDbfgL /sd
ePsf]n]
ck]lIft eGbf sd z'Ns tyf
z'Ns tyf sldzg vr{ 34,66,91,926 6,32,51,168 -28,34,40,758 -81.76%
sldzg vr{ /sd ePsf]n]
v'b z'Ns tyf sldzg cfDbfgL 1,65,28,69,619 1,24,19,75,966 -41,08,93,653 -24.86%

v'b Aofh, z'Ns tyf sldzg cfDbfgL 9,40,42,97,998 8,22,56,41,223 -1,17,86,56,775 -12.53%

v'b ;6xL 36a9 cfDbfgL 50,27,63,142 46,80,86,233 -3,46,76,909 -6.90%

ck]lIft eGbf sd cGo

cGo ;~rfng cfDbfgL 55,24,95,982 43,04,11,639 -12,20,84,343 -22.10% ;~rfng cfDbfgL /sd
ePsf]n]
s'n ;~rfng cfDbfgL 10,45,95,57,121 9,12,41,39,095 -1,33,54,18,026 -12.77%

ck]lIft eGbf sd v'b

v'b ;Defljt gf]S;fgL Joj:yf ÷ -lkmtf{_ 9,39,86,334 85,67,59,341 76,27,73,007 811.58% ;Defljt gf]S;fgL lkmtf{
ePsf]n]
v'b ;~rfng cfDbfgL 10,36,55,70,788 8,26,73,79,754 -2,09,81,91,034 -20.24%

;~rfng vr{
ck]lIft eGbf sd v'b
sd{rf/L vr{ 2,16,16,78,445 2,00,96,77,804 -15,20,00,641 -7.03%
;~rfng cfDbfgL ePsf]n]
cGo ;~rfng vr{ 86,77,07,759 1,04,90,03,643 18,12,95,884 20.89%

ck]lIft eGbf sd vl/b

x|f; s6\6L tyf kl/zf]wg 18,65,96,711 11,56,32,924 -7,09,63,787 -38.03%
ePsf]n]
;~rfng d'gfkmf 7,14,95,87,874 5,09,30,65,383 -2,05,65,22,491 -28.76%

ck]lIft eGbf sd u}/

u}/ ;~rfng cfDbfgL 1,30,61,012 44,46,529 -86,14,483 -65.96%
;~rfng cfDbfgL ePsf]n]
ck]lIft eGbf al9 u}/ ;~rfng
u}/ ;~rfng vr{ 11,35,673 25,04,740 13,69,067 120.55%
cfDbfgL ePsf]n]

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

C0fkq lgisfzg km/s

n]vfk/LIf0f ePsf]
k|of]hgsf nflu
ljj/0f k|sflzt ljQLo km/ssf sf/0fx?
k|If]lkt ljQLo /sd k|ltzt
glthf
glthf
;Dk"0f{ sf/f]af/ ;dfj]z kl5sf] v'b d'gfkmf 7,16,15,13,213 5,09,50,07,172 -2,06,65,06,041 -28.86%

cfos/ vr{
;a} leGgtfx?sf] cfos/
cfos/ Joj:yf 2,14,84,53,964 1,55,11,21,973 -59,73,31,991 -27.80%
Joj:yfdf c;/
;a} leGgtfx?sf] :yug s/
:yug s/ vr{ ÷ -cfDbfgL_ - 8,06,44,377 8,06,44,377 0.00%
vr{df c;/
v'b gfkmf÷-gf]S;fg_ 5,01,30,59,249 3,46,32,40,822 -1,54,98,18,427 -30.92%

cf= j= @)&^÷&& df ;+:yfut ;fdflhs pQ/bfloTj cGtu{t ul/Psf vr{sf] ef}uf]lns Pj+ If]qut ljj/0f
?=
afudtL u08sL n'lDagL s0ff{nL ;'b/" klZrd
If]q k|b]z ! k|b]z @ hDdf
k|b]z k|b]z k|b]z k|b]z k|bz
]
;fdflhs - 3,00,000 - - - 32,11,000 -
53,98,371
cfof]hgf tkm{ vr{ 18,87,371
bfg ÷ bftJo tkm{
- - - - - - - -
vr{
lbuf] ljsf; - - 74,24,284 45,000 - -
82,39,284
p4]Zo tkm{ vr{ 7,70,000
lbjf lzz' :ofxf/
- - - - - - - -
sfo{qmd tkm{ vr{
"One Bank 2,300 - - - - 11,000 2,300
Account” 4,15,600
sfo{`md tkm{ vr{ 4,00,000

cgfy cf>d ÷
j[4 ;]jf s]Gb|tkm{ - - - - - - - -
vr{
cGo 4,50,000 - 21,58,000 65,255 - - - 26,73,255
hDdf 35,09,671 3,00,000 95,82,284 65,255 45,000 32,22,000 2,300 1,67,26,510

g]kfn /fi6« a}+saf6 hf/L PsLs[t lgb]{lzsf @)&^ sf] lgb]{zg g+ @) a'+bf g+ ( ;“u ;DalGwt ljj/0f
a}+ssf] u|fxssf] ;]jf tyf ;Gt'li6 glan a}+ssf] k|fyldstf /x“b} cfPsf] 5 . u|fxsju{nfO{ kg]{ c;'ljwf tyf u'gf;f] ;'g'jfO{ ug{ o;
a}+sn] ljleGg dfWodsf] Joj:yf ub}{ cfPsf] 5. u'gf;f] ;'g'jfO{sf] k|d'v O{sfO{ b]z e/L km}lnPsf a}+ssf !!( j6f zfvfx?df cjl:yt
;'emfa k]l6sf x'g\ . cfw'lgs dfWodx?df a}+ssf] O{d]n 7]ufgf info@nabilbank.com, sn ;]G6/ -kmf]g g+ M )!–%(&))!%_ tyf a}+ssf]
j]a ;fO6df /x]sf] kf]6{n https://nabilbank.com/en/feedback/complaints dfkm{t u|fxsju{sf] u'gf;f] ;'g'jfO{ x“'b} cfPsf] 5 .
ljleGg dfWodx?af6 k|fKt u'gf;f]x?sf] ;'g'jfO{sf lglDt a}+sn] cfGtl/s ;+oGqsf] kl/rfng u/L l56f]5l/tf] tj/n] ;/f]sf/jfnfx?sf]
lh1f;f, ;Nnfx, ;'emfj tyf u'gf;f]sf] ;dfwfg ub}{ cfPsf] 5 . a}+ssf] zfvf tyf ;DalGwt lgsfox?sf] k/:k/ ;xsfo{df u|fxsju{sf]
u'gf;f]sf] ;dfwfg ug{ k|lt a}+s ;b}j tTk/ /x“b} cfPsf] 5 .
a}+ssf] u'gf;f] ;'Gg] clwsf/Lsf] ljj/0f b]xfo jdf]lhd /x]sf] 5 M
gfd M >L ljgo s'df/ /]UdL
kb M gfoa k|d'v sfo{sf/L clws[t, k|d'v – glan l8lh a}+s
kmf]g gDa/ M )!–$@@&!*!
O{d]n M coo@nabilbank.com
cf=j= @)&^÷&& df u|fxsaf6 k|fKt ePsf] u'gf;f]x?sf] ljj/0f M u|fxsju{sf] u'gf;f] ;'g'jfO{sf nflu a}+sn] Joj:yf u/]sf] ljleGg
dfWodx?af6 cf=j= @)&^÷&& df u|fxsaf6 k|fKt ePsf] u'gf;f] &@ j6f /x]sf]df %@ j6f u'gf;f] ;'g'jfO{ eO{;s]sf] 5 .

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

z]o/wgL ;DaGwL cGo hfgsf/Lx?

!= z]o/ :jfldTj ;+/rgf
/fli6o
« aLdf sDkgL ln= g]kfn :6s PS;r]~h ln= )=##%)
-(=^&Ü_

PgaL -O0{6/gz
] gn_ ln= -%)Ü_

;j;
{ fwf/0f zo
] /wgL
($)%)

cGo ;j{;fwf/0f;+:yfks z]o/wgLx? !,^!# lsQfB

@= z]o/wgL ljj/0f
a}+ssf z]o/ /lhi6«f/ >L glan O{Ge]i6d]G6 a}+ls· lnld6]8af6 k|fKt hfgsf/L cg';f/ jf;nft ldltdf a}+ssf] z]o/ :jfldTjsf]
;+Vofut :jfldTj ;+/rgf lgDgfg';f/ /x]sf] 5 M
wf/0f ul/Psf] lsQf ;+Vof z]o/wgL ;+Vof s'n lsQf ;+Vof
! b]lv !)) 13,776 6,11,413
!)! b]lv %)) 16,754 39,63,258
%)! b]lv !,))) 4,338 30,40,063
!,))! b]lv @,%)) 3,593 56,51,387
@,%)! b]lv %,))) 1,122 38,82,251
%,))! b]lv !),))) 941 66,18,871
!),))! b]lv @%,))) 302 44,49,801
@%,))! b]lv %),))) 72 24,05,061
%),))! b]lv !)),))) 28 19,24,786
!,)),))) eGbf a9L 28 6,84,28,083
s'n 40,954 10,09,74,974

#= z]o/ ;+s]t
glan a}+ssf] ;fwf/0f z]o/sf] ;+s]t ‘NABIL' / ;+:yfks z]o/sf] ;+s]t ‘NABILP' /x]sf] 5 . log} ;+s]tsf] cfwf/df g]kfn :6s
PS;r]Gh -g]K;]_ df a}+ssf] ;fwf/0f tyf ;+:yfks z]o/x?sf] sf/f]af/ x'G5 .
$= jflif{s ;fwf/0f ;ef ;DaGwL hfgsf/L
a}+ssf] #^ cf}+ jflif{s ;fwf/0f ;ef ldlt @)&&÷)(÷@( ut] a'waf/ laxfg !)M)) ah] a:b}5 . ;ef ;DaGwL lj:t[t ;"rgf o;} jflif{s
k|ltj]bgsf] k|yd k[i7df k|sflzt ul/Psf] 5 .
%= z]o/wgLsf] lh1f;f tyf ;"rgf cfbfgk|bfg
%=! ;"rgf cfbfgk|bfg
k|rlnt Joj:yf cg';f/ z]o/wgL dxfg'efjx?nfO{ pknAw u/fpg' kg]{ ;"rgfx? /fli6«o:t/sf kqklqsfx?df k|sflzt ul/“b}
cfO{Psf] 5 .
;fy}, ;Dk"0f{ ;"rgf tyf tYof° Pjd\ ljj/0fx? glan a}+ssf] j]a;fO6 www.nabilbank.com df ;d]t cBfjlws ul/“b} cfO{Psf]

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
5 . jflif{s ;fwf/0f ;ef Pjd\ ;efdf 5nkmnsf nflu /flvPsf k|:tfjx? ;d]t z]o/wgLx?sf] hfgsf/Lsf nflu @! lbg
cufj} /fli6«o :t/sf b}lgs klqsfdf ;fj{hlgs ;"rgf k|sflzt x'Fb} cfPsf] 5 . To:t}, ljQLo emnsx? qodf; ;dfKt ePsf]
#) lbgleq g]kfn lwtf]kq af]8{sf] Joj:yf cg';f/ k|sflzt x'Fb} cfPsf] 5 . o;/L k|sflzt ljQLo ljj/0fsf ;fy jf;n ljj/0f
(Basel Disclosure) nufotsf ;Dk"0f{ tYof° tyf ljj/0fx? a}+ssf] j]a;fO6df ;d]t cBfjlws ul/“b} cfO{Psf] 5 .

%=@ z]o/ /lhi6«f/

z]o/wgL dxfg'efjx?n] z]o/wgL clen]v, z]o/wgL b:tvt k|dfl0fs/0f, z]o/ gfd;f/L, x/fPsf z]o/ k|df0fkqsf] k|ltlnlk,
z]o/ lwtf] clen]v, a}+ssf] ;fwf/0f ;efaf6 kfl/t gub nfef+z tyf cGo s'g} klg lh1fzfsf nflu lgDg 7]ufgfdf ;Dks{
/fvL ;"rgf k|fKt ug{ ;Sg'x'g]5 .
glan O{Ge]i6d]G6 a}+ls· lnld6]8,
gf/fo0frf}/, gS;fn, sf7df8f}+, g]kfn
kmf]g g+= +(&&–!–$$!!^)$, $$!!&##
km\ofS; g+= +(&&–!–$$!)%%$
O{d]nM info@nabilinvest.com.np
j]a 7]ufgfM www.nabilinvest.com.np
^= nfef+z Pj+ af]g; z]o/df s/
^=! nfef+zdf s/
cfos/ P]g @)%* sf] bkmf **-@_ adf]lhd glan a}+ssf z]o/wgLx?n] a}+saf6 k|fKt u/]sf nfef+zdf % k|ltztsf b/n] clu|d
s/ s6\6L ug'{kg]{ Joj:yf /x]sf] 5 . pQm nfef+z /sd ;f]xL P]gsf] bkmf (@-!_-s_ cg';f/ clGtd s/s6\6L x'g] /sd xf]
tyf o;nfO{ bkmf (^ adf]lhd cfo ljj/0f k]z ubf{ cfodf ;dfj]z ul//xg' kb}{g, oBlk afl;Gbf sDkgLaf6 a}+sn] k|fKt u/]sf]
nfef+zaf6 a}+sn] cfgf z]o/wgLx?nfO{ nfef+z ljt/0f u/]df To:tf] nfef+zdf P]gsf] bkmf %$-#_ adf]lhd clu|d s/s6\6L
ul//xg' gkg]{ Joj:yf /x]sf] 5 . a}+sn] o;/L afl;Gbf sDkgLx?af6 cf=j= @)%*÷%( b]lv cf=j= @)&^÷&& ;Dd ?= $% s/f]8
$@ nfv ^$ xhf/ nfef+z k|fKt u/]sf] 5 h;sf] ljj/0f lgDgfg';f/ /x]sf] 5M
qm=;+= n]vf°g ul/Psf] cfly{s jif{ g]=?=
1 cf=j= @)%*÷%( 3,23,000
2 cf=j= @)%(÷^) 4,18,000
3 cf=j= @)^)÷^! 4,56,000
4 cf=j= @)^!÷^@ 4,76,853
5 cf=j= @)^@÷^# 4,69,205
6 cf=j= @)^#÷^$ 7,20,323
7 cf=j= @)^$÷^% 18,50,562
8 cf=j= @)^%÷^^ 24,09,200
9 cf=j= @)^^÷^& 77,64,735
10 cf=j= @)^&÷^* 10,52,69,31
11 cf=j= @)^*÷^( 16,07,37,99
12 cf=j= @)^(÷&) 18,06,47,08
13 cf=j= @)&)÷&! 28,44,65,90
14 cf=j= @)&!÷&@ 27,63,98,19
15 cf=j= @)&@÷&# 46,07,55,77
16 cf=j= @)&#÷&$ 47,09,82,08
17 cf=j= @)&$÷&% 71,83,35,91
18 cf=j= @)&%÷&^ 88,65,11,27
19 cf=j= @)&^÷&& 84,96,59,59
s'n k|fKt /sd 45,42,64,187

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
^=@ z]o/sf] lg;u{df k"“hLut nfes/
cfos/ P]g @)%* sf] bkmf (% s-@_-s_ cg';f/ g]kfn :6s PS;r]Ghdf ;"rLs[t z]o/sf] lg;u{af6 k|fKt nfedf k|fs[lts
jfl;Gbf JolQmsf] xsdf % k|ltztsf b/n] k"“hLut nfes/ clu|d ?kdf s6\6L ul/G5 eg] afl;Gbf lgsfosf] xsdf nfe
/sdsf] !) k|ltzt tyf cGosf] xsdf nfe /sdsf] @% k|ltztsf b/n] k"“hLut nfes/ clu|d ?kdf s6\6L ul/G5 . glan
a}+ssf ;Dk"0f{ z]o/ g]kfn lwtf]kq af]8{ tyf g]kfn :6s PS;r]Ghdf btf{ Pj+ ;"rLs[t /x]sf 5g\ . ctM a}+ssf] z]o/ lg;u{af6
k|fKt k"“hLut nfedf bkmf (% s -@_-s_ adf]lhd k"“hLut nfes/ clu|d ?kdf s6\6L ul/G5 .
cfos/ P]g @)%* sf] bkmf #& cg';f/ z]o/sf] lg;u{ -laqmL_ af6 x'g] nfe u0fgf ubf{ lg;u{sf avt k|fKt x'g] /sdaf6 ;f]
z]o/ k|fKt ubf{ / lg;u{sf] ;dodf nfu]sf]÷u/]sf] s'n vr{ jf nfutnfO{ 36fO{ cfpg] /sd xf] . glan a}+ssf] z]o/sf] g]kfn
:6s PS:r]Gh dfkm{t laqmL eO{ k|fKt x'g] /sddf bnfnL b:t'/ tyf cGo vr{ tyf ;f] z]o/ vl/bsf ;DaGwdf ;f] z]o/
vl/bsf avt ljq]mtfnfO{ e'QmfgL ul/g] /sdsf cnfjf vl/bsf ;dodf ul/g] cGo ;a} vr{ ;lxtsf] /sd s'n vr{ jf
nfut xf] . z]o/sf] lg;u{af6 k|fKt k"“hLut nfedf nfUg] k"“hLut nfes/ clu|d s/ xf] / jflif{s cfo ljj/0f k]z ubf{sf] jvt
;f] s/ ldnfg ug{ kfO{G5 .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

glan OGe]i6d]G6 a}+ls· lnld6]8

;+rfns ;ldltsf] k|ltj]bg
cf= j= @)&^÷&&

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

glan OGe]i6d]G6 a}+ls· lnld6]8sf] ;+rfns ;ldltsf] tkm{af6 sDkgLsf] P3f/f}+ jflif{s ;fwf/0f ;Effdf pkl:yt ;a}nfO{ d xflb{s :jfut
tyf clejfbg ub{5' . glan a}+s lnld6]8sf] /0fgLlts of]hgf cg'?k æklxnf] /f]hfO{sf] ;Dk"0f{ ljQLo ;]jf k|bfosÆ nIo k|flKtsf nflu
:yflkt o; sDkgLnfO{ g]kfns} æklxnf] /f]hfOsf] OGe]i6d]G6 a}+ls·Æ sDkgLsf] ?kdf lasf; ug]{ bL3{sfnLg nIo cg'?k o;n]
cfkm\gf] nIo k|fKtLsf nfuL sfo{If]q lg/Gt/ lj:tf/ ub}{ cfPsf] 5 .
o; ;fwf/0f ;efdf oxfFx? ;dIf o; sDkgLn] ;dLIff cf=j= @)&^÷&& df xfl;n u/]sf pknAwLx?, cl·sf/ u/]sf sfo{ gLltx? tyf
efjL of]hgfx?sf] sfo{lbzf o;} k|ltj]bg dfkm{t hfgsf/L u/fpg rfxG5' . o;sf nflu n]vfk/LIf0f ul/Psf] ;dLIff cf=j=sf] jf;nft,
gfkmf–gf]S;fg lx;fa, gub k|jfxsf] ljj/0f, OSjL6Ldf ePsf] kl/jt{gsf] ljj/0f / n]vf gLlt tyf l6Kk0fLx?sf ;fy} ;+rfns ;ldltsf]
k|ltj]bg ;lxtsf] ljQLo emns oxfFx? ;dIf cg'df]bgsf nflu k]z ug{ cg'dlt rfxG5' .
ca d sDkgLsf] ;+lIfKt ultljlw eGbf cufl8 ;dLIff cf=j=df b]zsf] ljQLo k|0ffnL tyf ;du| kF"hL ahf/sf] cj:yfsf] af/]df ;+lIfKt
hfgsf/L u/fpg rfxG5' .
!= ljQLo k|0ffnLdf la:tf/
ljBdfg sf]le8 !( sf] dxfdf/Lsf sf/0f ;d:t ljZj ;fdflhs, :jf:Yo tyf cfly{s ?kn] ;+s6u|:t cj:yf;Fu h'lw/x]sf] 5 .
sf]le8 !( n] b]zJofkL ;d[l4 tyf zfGtL cg'e'lt ug{ pRr lbuf] lasf; / ;fdflhs Gofo sfod ug]{ nIodf ce'tk"j{ r'gf}lt l;h{gf
u/]sf] 5 . ljut tLg jif{df xfl;n ePsf] dhj't cfly{s a[l4 ljkl/t o; cf=j= df cfly{s a[l4b/ Go'g /x]sf] 5 .
!=! a}+s tyf ljQLo ;+:yfx?sf] pkl:ylt
@)&& cfiff9 d;fGt ;Dddf a}+s tyf ljQLo ;+:yf tyf aLdf sDkgLx?sf] ;+Vof lgDgfg';f/ /x]sf] 5 .
a}+s tyf ljQLo ;+:yf÷aLdf sDkgLx? @)&& cfiff9 d;fGt @)&^ cfiff9 d;fGt
jfl0fHo a}+sx? 27 28
lasf; a}+sx? 20 29
ljQ sDkgLx? 22 23
n3' ljQ sf/f]jf/ ug]{ ;+:yfx? 85 90
aLdf sDkgLx? 40 40
dr]{G6 a}+sx? 30 31
National Infrastructure Deveplopment Bank 1 1
g]kfn /fi6« a}+saf6 Ohfht k|fKt a}+s tyf ljQLo ;+:yfx?sf] ;+Vof @)&^ cfiff9 d;fGtdf !&! /x]sf]df @)&& cfiff9
d;fGtdf of] ;+Vof 36L !%% sfod /x]sf] 5 . o; cg';f/ @)&^ cfiff9 d;fGtdf @* jfl0fHo a}+s, @( lasf; a}+s, @# ljQ
sDkgL / () n3'ljQ ;+:yfx? ;+rfngdf /x]sf 5g\ . To;}u/L, a}+s tyf ljQLo ;+:yfx?sf] zfvf ;~hfn @)&^ cfiff9
d;fGtdf *,^*^ /x]sf]df @)&& cfiff9 d;fGtdf (,&^% k'u]sf] 5 .
!=@ lgIf]k kl/rfng
;dLIff jif{df a}+s tyf ljQLo ;+:yfx?sf] lgIf]k !&=# k|ltztn] a9]sf] 5 . cl3Nnf] jif{ o:tf] lgIf]k !*=@ k|ltztn] a9]sf]
lyof] . @)&& cfiff9df a}+s tyf ljQLo ;+:yfx?sf] s'n lgIf]kdf rNtL, art / d'2tLsf] c+z qmdzM #!=! k|ltzt, $&=( k|ltzt
/ !)=@ k|ltzt /x]sf] 5 . cl3Nnf] jif{ o:tf] c+z qmdzM #!=^ k|ltzt, $%=% k|ltzt / (=# k|ltzt /x]sf] lyof] .
!=# shf{ k|jfx / nufgL
;dLIff jif{df a}+s tyf ljQLo ;+:yfx?af6 lghL If]qdf k|jflxt shf{ !!=( k|ltztn] a9]sf] 5 . cl3Nnf] jif{ o:tf] shf{ !(=^
k|ltztn] a9]sf] lyof] . lghL If]qtk{m k|jflxt shf{ dWo] jfl0fHo a}+sx?sf] shf{ k|jfx !^ k|ltztn], / ljQ sDkgLx?sf] shf{
k|jfx *=! k|ltztn] a9]sf] t/ lasf; a}+sx?sf] shf{ k|jfx !^=@ k|ltztn] 36]sf] 5 .

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
!=$ cGt/–a}+s sf/f]af/
cfly{s jif{ @)&^÷&& df jfl0fHo a}+sx?n] ?= !,%)!=$% ca{ / cGo ljQLo ;+:yfx? -jfl0fHo a}+sx?aLr afx]s_ n] ?= !@
(=$) ca{sf] cGt/–a}+s sf/f]af/ u/]sf 5g\ . cl3Nnf] jif{ jfl0fHo a}+sx? / cGo ljQLo ;+:yfx?n] qmdzM ?= !,&&%=!! ca{
/ ?=@)(=%% ca{ sf/f]af/ u/]sf lyP .
!=% Aofhb/
@)&^ cfiff9df (!–lbg] 6«]h/L ljnsf] efl/t cf};t Aofhb/ $=(& k|ltzt /x]sf]df @)&& cfiff9df !=@& k|ltzt sfod ePsf]
5 . jfl0fHo a}+sx?aLrsf] cGt/–a}+s sf/f]af/sf] efl/t cf};t Aofhb/ @)&^ cfiff9sf] $=%@ k|ltztsf] t'ngfdf @)&&
cfiff9df )=#% k|ltzt sfod ePsf] 5 .
jfl0fHo a}+sx?sf] cf};t cfwf/ b/ @)&^ cfiff9sf] (=%& k|ltztsf] t'ngfdf @)&& cfiff9df *=^^ k|ltzt sfod ePsf] 5 .
@)&& cfiff9df jfl0fHo a}+sx?sf] lgIf]ksf] efl/t cf};t Aofhb/ ^=!& k|ltzt / shf{sf] efl/t cf};t Aofhb/ !)=$# k|ltzt
/x]sf] 5 . @)&^ cfiff9df oL b/x? qmdzM ^=^) k|ltzt / !@=!# k|ltzt /x]sf lyP .
@= lwtf]kq ahf/ M
cf=j= @)&^÷&& df b]zsf] lwtf]kq ahf/sf] d'Vo emnsx? o; k|sf/ /x]sf 5g\ M
@=! g]K;] ;"rsf°
g]K;] ;"rsf° jflif{s ljGb'ut cfwf/df *=@ k|ltztn] a9]/ @)&& cfiff9 d;fGtdf !,#^@=#% ljGb'df k'u]sf] 5 . @)&^ cfiff9
d;fGtdf pQm ;"rsf° !,@%(=)@ ljGb' sfod ePsf] lyof] . ;dLIff cjlwdf, gf]e]Da/ @^, @)!( df g]K;] ;"rsf° jif{s} Go"g
laGb' !,!)(=!^ df /x]sf] lyof] eg] km]a|'c/L @&, @)@) df jif{sf] pRr !,^#@=!& laGb' sfod ePsf] lyof] .
@=@ ahf/ kF"+hLs/0f
;dLIff cjlwdf lwtf]kq ahf/ k"FhLs/0f !$=$ k|ltztn] a[l4 eO{ @)&& cfiff9 d;fGtdf ?= !,&(@=&^ ca{ sfod ePsf] 5 .
ahf/ k"FhLs/0f jflif{s ljGb'ut cfwf/df @)&^ cfiff9 d;fGtdf (=@@ k|ltztn] a[l4 eO{ ?= !,%^&=%) ca{ /x]sf] lyof] . o;
cg';f/ s'n ufx{:Yo pTkfbg;Fu ahf/ k"FhLs/0fsf] cg'kft $&=%( k|ltzt /x]sf] 5 . cl3Nnf] jif{ o:tf] cg'kft $%=@$ k|ltzt
/x]sf] lyof] .
ahf/ k"FhLs/0fdf a}+s, ljQLo ;+:yf / aLdf sDkgLx?sf] c+z &*=@ k|ltzt /x]sf] 5 eg] hnljB't\ If]qsf] %=$ k|ltzt, pTkfbg
tyf k|zf]wg If]qsf] #=& k|ltzt, xf]6nx?sf] !=! k|ltzt, Jofkfl/s ;+:yfx?sf] )=# k|ltzt / cGosf] !!=# k|ltzt /x]sf] 5 .
@=# ;"rLs[t sDkgL
g]kfn :6s PS;r]Gh lnld6]8df ;"rLs[t sDkgLx?sf] ;+Vof @)&& cfiff9 d;fGtdf @!@ /x]sf] 5 . @)&^ cfiff9 d;fGtdf
o:tf] ;+Vof @!% /x]sf] lyof] . s]lx hnljB't sDkgL tyf n3'ljQ ;+:yfx? ylkP klg a}s tyf ljQLo ;+:yfx? / n3'ljQ
;+:yfx? Ps cfk;df uflePsf sf/0f ;du|df ;"rLs[t sDkgLx?sf] ;+Vof 36\g uPsf] xf] . ;"rLs[t sDkgLx?dWo] !$&
j6f a}+s tyf ljQLo ;+:yf / aLdf sDkgLx? ;lxt /x]sf 5g\ eg] !( j6f pTkfbg / k|zf]wg pBf]u, ## j6f hnljB't\ sDkgL,
$÷$ j6f xf]6n tyf Jofkfl/s ;+:yf / % j6f cGo ;d"xsf /x]sf 5g\ .
@=$ ;"rLs[t sDkgLx?sf] r'Qmf k"FhL
g]kfn :6s PS;r]Gh lnld6]8df ;"rLs[t z]o/x?sf] r'Qmf d"No jflif{s ljGb'ut cfwf/df !$=)* k|ltztn] a[l4 eO{ @)&&
cfiff9 d;fGtdf ?= $&#=#( k'u]sf] 5 h'g ut cf=j= sf] o;} cjlwdf $!@=@* ca{ /x]sf] lyof] .
@=% lwtf]kq Joj;fo
;dLIff cf=j=df #! j6f sDkgLx? lwtf]kq Joj;foL -dr]{G6 a}+s/_ sf] ?kdf sfo{ ul//x]sf 5g\ eg] ^( lgIf]k ;b:ox?n]
;]jf k|bfg ul//x]sf 5g\ . g]kfn lwtf]kq af]8{af6 cg'dlt k|fKt oL sDkgLx?n] lwtf]kq lgisfzg tyf laj|mL k|aGws, z]o/
/lhi6«f/, nufgL Joj:yfkg tyf k|Tofe"ltstf{sf] ?kdf cfkm\gf] k"FhL cg'?ksf] sfo{ ul//x]sf 5g\ . s]xL ;+:yfx?n] of]hgf
Joj:yfks÷l8kf]lh6/L / l;l8P; cGtu{t lgIf]k ;b:osf] ?kdf ;d]t k|rlnt sfg"gdf ePsf] Joj:yf cg'?k yk sfo{
ul//x]sf 5g\ . ;fy}, yk gofF ;+:yfx? ahf/df k|j]z ug]{ qmd klg a9\bf] 5 .
;dLIff cjlw -cfly{s jif{ @)&^÷&&_ df s'n z]o/ sf/f]af/df #^=# k|ltztn] a[l4 eO{ ?= !%)=)$ ca{ sfod ePsf] 5 . h'g
cl3Nnf] cfly{s jif{sf] ;f]xL cjlwdf ?=!!)=)& ca{ /x]sf] lyof] .
cfly{s jif{ @)&^÷&& df @@=*@ ca{ a/fa/sf] ;fwf/0f z]o/, $=( ca{ a/fa/sf] xsk|b z]o/, $!=(! ca{ a/fa/sf] af]g; z]o/,
##=^* ca{ a/fa/sf] ;+:yfut C0fkq / %=&% ca{ a/fa/sf] ;fd"lxs nufgL sf]if u/L hDdf ?=!)(=)^ ca{ a/fa/sf] yk
lwtf]kq ;"rLs[t ePsf 5g\ .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
@=^ lwtf]kq lgisfzg :jLs[lt
;dLIff cjlwdf g]kfn lwtf]kq af]8{n] ( j6f ;+ul7t ;+:yf -;fd'lxs nufgL sf]if ;d]t_ sf] ?= #=( ca{ a/fa/sf]] ;fwf/0f z]o/
(IPO), !! j6f sDkgLsf] $=$ ca{ a/fa/sf] xsk|b z]o/ (Right Share) u/L s'n @) j6f ;+ul7t ;+:yfsf] ?= *=# ca{ a/fa/sf]
lwtf]kq btf{, ljj/0fkqnfO{ :jLs[lt tyf lwtf]kqsf] lgisfzg cg'dlt k|bfg u/]sf] 5 eg] ;dLIff cjlwdf !@ j6f jfl0fHo
a}+sx?sf] s'n @#=$% ca{ a/fa/sf] ;+:yfut C0fkq lgisfzgsf] nflu cg'dlt k|bfg u/]sf]df ;dLIff cjlwdf jfl0fHo
a}+sx?sf] ( ca{ a/fa/sf] C0fkq lgisfzg ePsf] 5 . To;}u/L ;dLIff cf=j= df (( j6f ;+:yfx?sf] ?= ##=^* ca{ a/fa/sf]
af]g; z]o/ g]kfn lwtf]kq af]8{df btf{ ePsf] 5 eg] ;dLIff cjlwdf !=* ca{ a/fa/sf] @ j6f ;fd"lxs nufgL sf]ifsf] nflu g]kfn
lwtf]kq af]8{n] lgisfzg cg'dlt k|bfg u/]sf] 5 .
cl3Nnf] cf=j=df g]kfn lwtf]kq af]8{n] #$ j6f ;+ul7t ;+:yf -;fd'lxs nufgL sf]if ;d]t_ sf] ?= !#=() ca{ a/fa/sf]] ;fwf/0f
z]o/ (IPO), !( j6f sDkgLsf] %=** ca{ a/fa/sf]] xsk|b z]o/ / !@ j6f jfl0fHo a}+sx?nfO{ @(=(* ca{ a/fa/sf] ;+:yfut
C0fkq lgisfzgsf] nflu cg'dlt k|bfg u/]sf] 5 . To;}u/L ;dLIff cf=j=df ($ j6f ;+:yfx?sf] ?= @^=& ca{ a/fa/sf] af]g;
z]o/ g]kfn lwtf]kq af]8{df btf{ ePsf] 5 .
#= cf=j= @)&^÷&& sf] ;+lIfKt jflif{s cfly{s ljj/0f
o; sDkgLsf] cf=j= @)&^÷&& sf] ultljlw tyf ljQLo l:ylt b]xfo cg';f/ k|:t't ub{5' .
#=! ultljlwx?
lgisfzg tyf laqmL k|aGwsM
;dLIff cf=j=df lgisfzg tyf laqmL k|aGwssf] x}l;otn] nIdL a}+s lnld6]8sf] C0fkq @)*^ lgisfzg sfo{ ;DkGg u/]sf] 5
eg] cGo $ jfl0fHo a}+sx?;Fu -k|e' a}+s, g]kfn a}+s, Pgl;l; a}+s / a}+s ckm sf7df08f}_ C0fkq lgisfzg sfo{ ug{sf] nflu
;dLIff cf=j=df ;Demf}tf ;DkGg ePsf] 5 .
z]o/ /lhi6«f/M
sDkgLn] xfn !! j6f ;"rLs[t ;+:yfx?sf] z]o/ /lhi6«f/sf] ?kdf sfo{ ub}{ cfO{/x]sf] 5 . ;dLIff cf=j=df sDkgLn] b'O{ j6f
;+ul7t ;+:yf;Fu z]o/ /lhi6«f/sf] ;Demf}tf ;DkGg u/]sf] 5 . To;}u/L sDkgLn] glan OSjL6L km08 / glan Aofn]G;8\
km08 @ l8kf]lh6/Lsf] ?kdf sfo{ ub}{ cfPsf] 5 .
lgIf]k ;b:o (Depository Participant) tyf z]o/ /lhi6«];gM
sDkgLn] nufgLstf{x?sf] nflu lgIf]k ;b:o ;]jf k|bfg ul//x]sf] 5 h; cGtu{t ;dLIff cf=j= ;Dddf #(,))) eGbf a9L
lxtu|fxL vftf v'ln;s]sf] / ?= %^=* nfv cfo n]vf+sg ePsf] 5 .
nufgL Joj:yfkg ;]jf (Portfolio Management Service):
sDkgLn] cfkm\gf] p2]Zo cg'?k k|bfg ul//x]sf] nufgL Joj:yfkg ;]jf (Portfolio Management Service) nfO{ cem Jofks /
kl/dfh{g ub} cfkm\gf u|fxsx?nfO{ Joj;flos ?kdf ;]jf k|bfg ub}{ cfPsf] 5 h; cGtu{t sDkgLn] ;dLIff cf=j=sf] cGTodf
%#% u|fxsx?sf] ?= ! ca{ @* s/f]8 /sd -cfwf/ d"Nodf_ Joj:yfkg u/]sf] 5 .
;+:yfut k/fdz{ ;]jfM
;dLIff cf=j=df sDkgLn] ;+:yfut k/fdz{ ;]jf cGtu{t nf]g l;l08s]zg, ljQLo k/fdz{ tyf Joj;flos d"Nof+sg ;]jf k|bfg
u/]sf] 5 . ;fy}, g]kfn lwtf]kq af]8{n] xfn;fn} dr]{G6 a}+ls· ;DaGwL lgodfjnL ;+zf]wg u/L dr]{G6 a}+sx?n] ;+:yfut k/fdz{
;]jf ;d]t k|bfg ug{ kfpg] Joj:yfu/] cg';f/ xfdLn] ;f]sf] O{hfhtkq lnO{;s]sf 5f}+ . o; cfly{s jif{df ;+:yfut k/fdz{ ;]jf
af6 ?= @=@ s/f]8 s'n cfDbfgL cfh{g ul/Psf] 5 .
sDkgLn] cfufdL jif{df o; k|sf/sf] ;]jfnfO{ cem Jofks agfpFb} n}hfg] gLlt lnPsf] 5 .
sf]if Joj:yfkg / glan Do'rcn km08df l8kf]lh6/L ;]jfx?M
sf]if k|aw{s >L glan a}+s lnld6]8n] glan Do'rcn km08sf] of]hgfx?df sf]if k|jw{g ;]jfx? k|bfg ug{ g]kfn lwtf]kq af]8{af6
cg'dlt k|fKt ;+:yf glan OGe]i6d]06 a+}lsª lnld6]8nfO{ lgo'Qm u/]sf] 5 . sDkgLn] sf]if k|aGwssf] ?kdf glan OlSj6L
km08 (NEF) / glan Aofn]G;\8 km08 @ (NBF II) sf] sf]if k|aw{s /x]sf] 5 .
(NEF) / (NBF II) b'j} qmdzM & aif{ / !) aif{df kl/kSj x'g] jGbd'lv of]hgfx? x'g\ . h; cg';f/ (NEF) sf] :yfkgf sflt{s
!(, @)&# df ePsf] lyof] eg] (NBF II) sf] :yfkgf h]i7 !&, @)&^ df ePsf] lyof] .

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
#=@ ljQLo l:yltM
;dLIff cf=j=sf]] sf/f]af/sf] ljQLo l:ylt lgDgfg';f/ /x]sf] 5 M
?= xhf/df ?= xhf/df a[l4b/
ljj/0f
cf=j= @)&^÷&& cf=j= @)&%÷&^ -k|ltztdf_
;fwf/0f z]o/ kF"hL 20,00,00 20,00,00 -

;DkQL tyf h]yf 54,11,86 51,16,69 6%

s'n h]yf (Net Worth) 30,72,70 30,26,03 2%

s'n cfDbfgL 13,38,17 10,88,21 23%

s'n vr{ 6,99,22 6,21,91 12%

;+rfng d'gfkmf 6,38,95 4,66,31 37%

v'b d'gfkmf -s/ kl5sf]_ 4,46,67 3,14,73 42%

k|:tfljt nfef+z 4,00,00 4,00,00 -

;fwf/0f z]o/ -;+Vof xhf/df_ 20,00 20,00 -

k|lt z]o/ cfDbfgL -?=_ 22.33 15.74 42%

h]yfdf k|ltkmn -Ü_ 8% 6% 34%

k|lt z]o/ g]6jy{ -?=_ 154 151 2%

ut jif{sf] t'ngfdf ;dLIff cf=j=df sDkgLsf] s'n cfDbfgLdf @# k|ltztn a9]]sf] 5 eg] vr{{ tkm{ !@ k|ltztn] a9]sf] 5 h;n]
ubf{ ;dLIff cf=j=df sDkgLsf] v'b d'gfkmf $@ k|ltzn] a9]sf] 5 . ut jif{ z]o/wgL dxfg'efjx?nfO{ @) k|ltzt gub nfef+z
ljt/0f u/]sf]df ;dLIff cf=j=df klg @) k|ltzt g} gub nfef+z -?= $ s/f]8_ ljt/0f ug]{ k|:tfj u/]sf 5f}+ .
k|rlnt sDkgL P]gsf] bkmf !)(-$_ cg'?ksf] yk ljj/0f cg';"rLdf k]z ul/Psf] 5 .
s[t1tf 1fkg
d, ;+rfns ;ldltsf] tkm{af6 u|fxsju{ tyf z'elrGts, ;+:yfks sDkgL glan a}+s lnld6]8 tyf ;f]sf sd{rf/Lx? tyf ;+:yfut
z]o/wgL >L ;L=hL= lkmGsf] ln= nfO{ c6'6 ;dy{g tyf ;xof]usf nflu s[t1tf Jotm ub{5' . ;DalGwt ;a} lgofds lgsfox?nfO{
pxfFx?sf] ;xof]u tyf dfu{lgb]{zgsf] nflu klg s[t1tf Jotm ub{5' . sDkgLsf] ;dLIff cf=j=sf] n]vfk/LIf0f Joj;flos lx;fan]
;DkGg ug'{ P;=cf/= kf08] P08 s+= rf6{8{ Psfp06]6\;sf n]vfk/LIfs >L l;=P= ;'b;{g /fh kf08], glan Do'r'cn km08 cGtu{t ;+rflnt
of]hgfx? glan Aofn]G;\8\ km08 @ / glan OSjL6L km08 sf ;dLIff cf=j=sf] n]vfk/LIf0f Joj;flos lx;fan] ;DkGg ug'{ ePsf
n]vfk/LIfs >L l6=cf/= pkfWofo P08 sDkgL rf6{8{ Psfp06]6\;sf n]vfk/LIfs >L ;+lha ld>fHo"n] k'¥ofpg' ePsf] of]ubfgsf nflu
;+rfns ;ldltsf] tkm{af6 d xflb{s s[t1tf JoQm ub{5' . o; sDkgL;Fu cfj4 ;a} sd{rf/LnfO{ ;d]t pxfFx?n] sDkgLsf] p2]Zo
k|fKt ug{ k'¥ofPsf] dxTjk"0f{ of]ubfgsf] lglDt xflb{s wGojfb lbFb} cfufdL lbgx?df klg pxfFx?af6 ;f]xL lsl;dsf] of]ubfgsf] ck]Iff
ub{5' . ;fy}, ;+rfns ;ldltsf ;b:ox?nfO{ pxfFx?sf] cd"No ;'emfj tyf ;xof]usf nflu ;d]t wGoafb JoQm ug{ rfxG5' .

wGojfb .

;~rfns ;ldltsf] tkm{af6

/fx'n rf}w/L
;+rfns
ldltM @)&& ;fn cflZjg @% ut] .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

cg';"rL
k|rlnt sDkgL P]gsf] bkmf !)(-$_ cg'?ksf] ljj/0f

-s_ ;dLIff cf=j=sf] sf/f]af/sf] l;+xfjnf]sgM

;dLIff cf=j=df lgisfzg tyf laqmL k|aGwssf] x}l;otn] nIdL a}+s lnld6]8sf] C0fkq @)*^ lgisfzg sfo{ ;DkGg u/]sf] 5
eg] cGo $ Jffl0fHo a}+sx?;Fu -k|e' a}+s, g]kfn a}+s, Pgl;l; a}+s / a}+s ckm sf7df08f}_ C0fkq lgisfzg sfo{ ug{sf] nflu
;dLIff cf=j=df ;Demf}tf ;DkGg ePsf] 5 .
;fy}, sDkgLn] !) j6f jfl0fHo a}+ssf] l8a]Gr/ 6«i6Lsf] ?kdf ;d]t sfo{ ul//x]sf] 5 . sDkgLn] lgIf]k ;b:o ;]jf k|bfg
ul//x]sf] 5 h; cGtu{t ;dLIff cf=j= ;Dddf #(,$%( xhf/ eGbf a9L lxtu|fxL vftf v'ln;s]sf] 5 . To;}u/L, sDkgLn] glan
Aofn]G;\8\ km08 @ / glan OSjL6L km08 ;lxt s'n !! j6f ;"rLs[t ;+:yfx?sf] z]o/ /lhi6«f/ tyf l8kf]lh6/Lsf] ?kdf sfo{ ub{}
cfPsf] 5 .
sDkgLn] cfkm\gf] p2]Zo cg'?k k|bfg ul//x]sf] nufgL Joj:yfkg ;]jf (Portfolio Management Service) nfO{ cem Jofks /
kl/dfh{g ub} cfkm\gf u|fxsx?nfO{ Joj;flos ?kdf ;]jf k|bfg ub}{ cfPsf] 5 eg] ;fd"lxs nufgL sf]if (Mutual Fund) ;]jf cGtu{t
;+rflnt of]hgfx? glan Aofn]G;\8\ km08 @ / glan OSjL6L km08 sf] of]hgf Joj:yfks / l8kf]lh6/Lsf] ?kdf ;d]t sfo{ u/]sf]
5 . ;dLIff cf=j=df sDkgLn] ;+:yfut k/fdz{ (Corporate Advisory) ;]jf cGtu{t nf]g l;l08s]zg, ljQLo k/fdz{ tyf
Joj;flos d"Nofª\sg (Business Valuation) ;]jfk|bfg u/]sf] 5 . ;fy} sDkgLn] cfkm\gf] ;+:yfks sDkgL >L glan a}+s ln=nfO{
k|zf;lgs ;]jf ljutsf aif{x?df´}+ ;dLIff cf=j=df ;d]t k|bfg u/]sf] 5 .
-v_ /fli6«o tyf cGt/f{li6«o kl/l:yltaf6 sDkgLsf] sf/f]af/df k/]sf] c;/M
ljZje/L k}mlnPsf] sf]/f]gf efO{/; sf]le8 !( sf sf/0fn] g]kfnsf] k"FhL ahf/ nufPt b]zsf] ;du| cy{ Joj:yfdf s]xL xb;Dd
k|efj b]lvPsf] ePtf klg g]kfnsf] k"FhL ahf/ cGt/f{li6«o k"FhL ahf/;Fu k|ToIf ?kdf cfj4 geO{;s]sf]n] cGt/f{li6«o kl/l:yltaf6
oxfFsf] k"FhL ahf/df vf;} c;/ kg]{ u/]sf] 5}g . t/ klg l5d]sL ldq /fi6«x? aLrsf] cfly{s, ;fdflhs / /fhgLlts ultljlwaf6
eg] g]kfnsf] ljQLo tyf k"FhL ahf/ c5'tf] /xg eg] ;Sb}g .
g]kfn lwtf]kq af]8{n] g]kfnsf] k"FhL ahf/sf] la:tf/ / lasf;sf] nflu ut cf=j=df rfn]sf sbdx? h:t} ASBA sf] lwtf]kq
;fj{hlgs lgisfzgdf clgjfo{ k|of]u, DEMAT sf] k"0f{ sfof{Gjog, k'/fgf lgodfjnL tyf lgb]{lzsfx?df cfjZos ;+zf]wg,
lwtf]kqsf] ;fj{hlgs lgisfzgdf a's lalN8+u ;DaGwL lgb]{lzsf hf/L nufot lwtf]kq bnfnx?sf] df]km;ndf zfvf ;+hfn
lj:tf/, Online sf/f]af/sf] k"0f{ sfof{Gjog, l8a]Gr/sf] bf];|f] ahf/df sf/f]af/, ;fd"lxs nufgL sf]ifsf] lasf;df kxnsf ;fy—
;fy} ahf/sf] cg'udg / ;'kl/j]If0fdf b]vfPsf] ;lqmotfn] cfufdL lbgx?df k"FhL ahf/df yk ;'wf/ cfpg] ;Defjgf /x]sf] 5 .
t'ngfTds ?kn] l:y/ ;/sf/ tyf /fhgLlts Joj:yf, ah]6 ;dodfg} kfl/t eO{;s]sf] tyf d'n'ssf] /fhgLlts tyf cfly{s
jftfj/0fdf cfPsf] ;'wf/sf sf/0fn] ;d]t k"FhL ahf/sf] lasf; x'g] cfzf ug{ ;lsG5 . a}+s tyf ljQLo ;+:yfx?sf] k"FhL a[l4
of]hgfn] k"0f{tf kfO{ ahf/df z]o/sf] clws k"tL{ (Supply) sf] sf/0fn] kF"hL ahf/df gsf/fTds c;/ kg{ ;Sg] / ;f]af6 sDkgLsf]
Joj;fo ;d]t k|efljt x'g] hflvd eg] sfod} /x]sf] 5 . ljQLo ahf/sf] cl:y/tf, ;do ;dodf b]lvg] t/ntf cefj / To;af6
l;lh{t x'g] pRrtd Aofhb/ g]kfnL k"FhL ahf/sf] lbuf]kgfsf nflu ;d:of /x]sf 5g\ .
-u_ rfn' cf=j=sf] xfn;Ddsf] pknAwL / eljiodf ug']{kg]{ s'/fsf] ;DaGwdf ;+rfns ;ldltsf] wf/0ffM
rfn' cf=j=sf] xfn;Dddf sDkgLn] k|bfg ub}{ cfPsf lgisfzg Joj:yfkg nufot cGo ;]jfx? h:t} lgIf]k ;b:o tyf z]o/
/lhi6«];g ;]jf, tyf glan OSjL6L km08 / glan Aofn]G;\8\ km08 @ sf] of]hgf Joj:yfks tyf l8kf]lh6/L, nufgL Joj:yfkg /
k/fdz{ ;]jfx?nfO{ lg/Gt/tf lb+b} cfPsf] 5 .
pko'{Qm ;]jfx?nfO{ cem Jofks / k|efjsf/L agfpFb} cGt/f{li6«o :t/sf OGe]i6d]G6 a}+sx?n] k|bfg ug]{ ;]jfx? Private Equity,
Venture Capital tyf cGo Advisory Services nfO{ g]kfnsf] cfjZostfg'?k kl/dfh{g ub}{ cfkm\gf u|fxsx?nfO{ cfufdL lbgx?df
pRr:tl/o ;]jf k|bfg ub}{ hfg] of]hgf /x]sf] 5 . To;}u/L, nufgL Joj:yfkg ;]jf (Portfolio Management Service) nfO{ cem
lj:tf/ u/L u|fxs cfwf/ / Joj:yfkg ul/g] /sd b'a} a[l4 ub}{ hfg] sDkgLsf] gLlt /x]sf] 5 . ;fy}, glan a}+s;Fu ;xsfo{
u/L lgIf]k ;b:o tyf nufgL Joj:yfkg ;]jfx? glan a}+ssf zfvfx?af6 ;d]t k|bfg ug]{ Joj:yf z'? eO{;s]sf] 5 h;sf
nflu cfjZos k"jf{wf/sf] tof/L tyf sd{rf/Lsf] egf{, 5gf}6 tyf tflnd ;d]t ;DkGg eO{;s]sf] 5 . lwtf]kq af]8{af6 j}slNks
nufgL sf]if lgodfjnLsf] d:of}bf k|sfzg u/L ;lsPsf] / ;f] sf] sfof{Gjogdf l56[} cfpg] 5, ;fy} v'Nnfd'vL of]hgfsf] nflu
k|]l/t u/]sf] tyf ;f] of]hgf ;+rfngn] ahf/ kl/kSj tyf lj:tf/ x'g] b]lvG5 . cfufdL jif{ v'Nnfd'vL of]hgf tyf j}slNks nufgL
sf]if ;+rfngdf Nofpg] sf]lz;df 5f}+ .

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
-3_ cf}Bf]lus tyf Jofj;flos ;DaGwM
o; sDkgLn] cf}Bf]lus tyf Jofj;flos ;+3–;+:yfx?;Fu ;w+} ;'dw'/ ;DaGw /fVb} Joj;flos cfrf/ ;+lxtf kfngf
ub}{ cfˆgf] sf/f]af/ ub}{ cfPsf] 5 . sf/f]af/;Fu ;DalGwt P]g, sfg"g tyf ;DalGwt lgofds lgsfox?af6 ;do ;dodf
k|fKt lgb]{zgx?nfO{ sDkgLn] pRr k|fyldstfsf ;fy kfngf ub}{ cfPsf] 5 . cGo cg'dltk|fKt lwtf]kq Joj;foLx?;Fu :j:y
k|ltikwf{sf] cfwf/df cfˆgf] Joj;fo ;+rfng ub}{ cfPsf] 5 . ;fy}, sDkgLsf] ;+rfns ;ldlt, Joj:yfkg;Fu cfj4 sd{rf/L tyf
cGo txsf sd{rf/L aLrsf] ;DaGw ;'dw'/ /x]sf] 5 .
-ª_ ;+rfns ;ldlt
>L /fx'n rf}w/L ;+rfns k|ltlglw ;d"x ævÚ
>L cfbz{ ahufO{ ;+rfns k|ltlglw ;d"x æsÚ
>L u0f]z k|;fb cj:yL ;+rfns k|ltlglw ;d"x æsÚ
>L ;Gho kf]v/]n ;+rfns k|ltlglw ;d"x ævÚ
>L e/t clwsf/L :jtGq Jofj;flos ljz]if1 ;+rfns
;dLIff cf=j=df ;+:yfks ;d"x tyf ;+:yfut z]o/wgLaf6 ;+rfns ;ldltdf k|ltlglwx? kl/jt{g ePsf] lyof] .
-r_ n]vfk/LIf0f k|ltj]bgdf ;+rfns ;ldltsf] k|ltlqmofM
sDkgLsf] n]vfk/LIf0f ug{ b;f}+ jflif{s ;fwf/0f ;efn] lgo'Qm u/]sf] n]vfk/LIfsn] cf=j= @)&^÷&& sf] n]vfk/LIf0f ug{
n]vfk/LIf0f ;ldltn] l;kmfl/; u/] adf]lhd sDkgLsf] ldlt @)&^÷)*÷!* df ;DkGg ePsf] jflif{s ;fwf/0f ;efn] >L P;=cf/=
kf08] P08 s+= rf6{8{ Psfp06]06\;\nfO{ n]vfk/LIfs lgo'Qm e} ;dLIff cf=j=sf] n]vfk/LIf0f ;DkGg ug'{ ePsf] 5 . n]vfk/LIfsn]
cf}+Nofpg' ePsf s}lkmotx? tyf lbg'ePsf ;'emfjx?nfO{ sDkgLn] oyflz3| ;Daf]wg ub}{ qmdzM ;'wf/ ub}{ nfg]5 . n]vfk/LIf0f
kZrft\ n]vfk/LIfsaf6 k|fKt n]vfk/LIfssf] k|ltj]bg, sDkgLsf] jflif{s lx;fa–lstfa, jf;nft, gfkmf–gf]S;fg lx;fa vftf, gfkmf–
gf]S;fg lx;fa afF8kmfF8 vftf, gub k|jfxsf] ljj/0f tyf n]vf gLlt / l6Kk0fLx? ;+rfns ;ldltsf] a}7sdf ;+rfnsx? aLr
5nkmn eO{ ;j{;Ddltaf6 kfl/t ePsf] 5 .
-5_ nfef+; afF8kmfF8 ug{ l;kmfl/; ul/Psf] /sd
sDkgLsf] ;+rfns ;ldltn] cf=j= @)&^÷&& sf nflu @) k|ltzt gub nfef+; ljt/0f ug{ k|:tfj u/]sf] 5 .
-h_ z]o/ hkmt ;DaGwL hfgsf/LM
;f] gePsf] .
-´_ sDkgL / o;sf] ;xfos sDkgLsf] sf/f]af/sf] k|ult / ;f] cfly{s jif{sf] cGTodf /x]sf] l:yltsf] k'g/fjnf]sgM
o; sDkgLsf] ;dLIff cf=j=sf] sf/f]af/sf] k|ult / ;f]xL ;dodf ;DkGg u/]sf] k|d'v sf/f]af/sf] ljj/0f dfly pNn]v
ul/;lsPsf] 5 . ;fy}, o; sDkgLsf] s'g} ;xfos sDkgL g/x]sf] .
-`_ sDkgLsf cfwf/e"t z]o/wgLx?n] sDkgLnfO{ pknAw u/fPsf] hfgsf/LM
o; sDkgLsf] ;d"x æsÆ sf ;+:yfks z]o/wgL >L glan a}+s lnld6]8 / ;d"x ævÆ sf ;+:yfut z]o/wgL >L ;L=hL= lkmGsf] ln=
n] pknAw u/fPsf ljj/0fx? sDkgL;Fu /x]sf] .
-6_ ;+rfnsx? tyf kbflwsf/Lx?n] lnPsf] z]o/sf] :jfldTjsf] ljj/0f / sDkgLsf] z]o/ sf/f]af/df lghx? ;+nUg
/x]sf] eP ;f] ;DaGwL lghx?af6 k|fKt u/]sf] hfgsf/LM
o; sDkgLsf ;+rfnsx? ;+:yfut z]o/wgLsf tkm{af6 dgf]lgt ePsf] x'Fbf pxfFx?n] sDkgLsf] s'g} z]o/ lng' ePsf] 5}g /
;f]xL cg';f/ lghx?sf] sDkgLsf z]o/ sf/f]af/df s'g} ;+nUgtf g/x]sf] . ;fy,} :jtGq Joj;flos ;+rfnssf] xsdf ;d]t
;f]xL Joxf]/f nfu" ePsf] .
-7_ sDkgL;Fu ;DalGwt ;D´f}tfx?df s'g} ;+rfns tyf lghsf] glhssf] gft]bf/sf] JolQmut :jfy{sf] af/]df pknAw
u/fO{Psf] hfgsf/Lsf] Joxf]/fM
sDkgL;Fu ;DalGwt ;D´f}tfx?df s'g} ;+rfns tyf lghsf] glhssf] gft]bf/sf] sDkgLnfO{ hfgsf/L pknAw u/fO{Psf]
ljj/0f cg'?k s'g} JolQmut :jfy{ gePsf] .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8
-8_ sDkgLn] cfˆgf] z]o/ cfk}+mn] vl/b u/]sf] eP To; ;DaGwL hfgsf/LM
;f] gePsf] .
-9_ cfGtl/s lgoGq0f k|0ffnLaf/]sf] hfgsf/LM
sDkgLsf] ;+rfns ;ldltn] sDkgL tyf glan Do'r'cn km08 cGtu{tsf of]hgfx?sf] ;dLIff cf=j=sf] cfGtl/s n]vfk/LIf0f
(Internal Audit) q}dfl;s ?kdf ;DkGg ug{ M/s NBSM & Associates, Chartered Accountants nfO{ cfGtl/s n]vfk/LIfssf]
?kdf lgo'Qm u/]sf] 5 / ;f]xL cg'?k cfGtl/s n]vfkl/If0f sfo{ ;d]t ;DkGg ePsf] 5 . sDkgLsf] cfGtl/s n]vfk/LIf0f
;DaGwL sfo{ ug{ cfkm\gf] ;+:yfks a}+s / sDkgLaLr ePsf] ;]jf ;D´f}tf (SLA) adf]lhdsf] Joj:yfnfO{ sfod} /flvPsf] 5 .
To;}u/L, sDkgLsf] :jtGq Joj;flos ljz]if1 ;+rfnssf] ;+of]hsTjdf sDkgLsf] cfly{s k|zf;g ljlgodfjnLsf] clwgdf
/xL ;dLIff cf=j=df n]vfk/LIf0f ;ldlt ;d]t u7g ul/Psf] 5 .
;fy}, sDkgLn] cfkm\gf] cfGtl/s lgoGq0f k|0ffnL r':t /fVg cfly{s k|zf;g ljlgodfjnL, sd{rf/L ;]jf ljlgodjnL nufot
cfk"mn] k|bfg ug]{ s'g} klg ;]jfsf] Product Paper ;+rfns ;ldltaf6 kfl/t u/fO{ ;f]sf] Standard Instruction Manual Joj:yfkgn]
cfk}m jf ;+rfns ;ldltsf s'g} kbflwsf/L;Fusf] ;xsfo{df tof/ u/L cfkm\gf ;]jfx? ;f]xL cg'?k u'0f:t/Lo 9·af6 k|bfg
ub}{ cfPsf] 5 . ;fy}, dfly pNn]lvt sfuhftx? lgoldt ?kdf k'g/fjnf]sg u/L sDkgLn] ;do;fk]If cfjZos kl/dfh{g
ub}{ cfPsf] 5 .
-0f_ ;dLIff cf=j= df ePsf] s'n Joj:yfkg vr{sf] ljj/0fM
;dLIff cf=j=df sDkgLsf] sd{rf/L vr{ tyf sfof{no ;+rfng vr{ cGtu{tsf] Joj:yfkg vr{ ?= ^,^!,&!,%)$÷– -sd{rf/L af]g;
;lxt_ /x]sf] 5 .
-t_ ;+rfns, k|aGw ;+rfns, sfo{sf/L k|d'v tyf kbflwsf/Lx?nfO{ e'QmfgL ul/Psf] kfl/>lds, eQf tyf ;'ljwfsf] /sdM
sDkgLsf] lgodfjnLdf ePsf] Joj:yf cg'?k sDkgLsf] cWoIf / ;+rfnsnfO{ ;+rfns ;ldltsf] a}7sdf efu lnP jfkt a}7s
eQf ?= !),))) k|lt a}7s, n]vfk/LIf0f ;ldltsf] a}7sdf efu lnP jfkt a}7s eQf ?= !),))) k|lt a}7s tyf sDkgLsf :jtGq
Jofj;flos ljz]if1 ;+rfnsnfO{ kf/jxg tyf ;+rf/ ;'ljwf jfkt dfl;s ?= $,))) k|bfg ug]{ Joj:yf /x]sf] 5 . o; cg';f/
;dLIff cf=j=df sDkgLsf] :jtGq Jofj;flos ljz]if1 ;+rfns / ;d"x ævÚ af6 k|ltlglwTj ug'{ePsf ;+rfnsnfO{ ;+rfns
;ldltsf] a}7s eQf afkt ?= !,#),))), n]vfk/LIf0f ;ldltsf] a}7s eQf afkt ?= @),))) / :jtGq Jofj;flos ljz]if1
;+rfnsnfO{ kf/jxg tyf ;+rf/ ;'ljwf jfkt aflif{s hDdf ?= $*,))) k|bfg ul/Psf] 5 eg] æsÚ ju{sf] ;+:yfsf] k|ltlglwTj ug'{
x'g] ;+rfnsx?n] xfn;Dd a}7s eQf lng'ePsf] 5}g . sDKfgLsf] ;+rfns ;ldltsf kbflwsf/Lx?nfO{ cGo s'g} k|sf/sf] yk
;'ljwf k|bfg ug]{ ul/Psf] 5}g .
;fy}, sDkgLsf sd{rf/Lx?nfO{ ;+rfns ;ldltn] kfl/t u/]sf] sd{rf/L ;]jf ljlgodfjnL cg';f/ kfl/>lds, eQf tyf ;'ljwf
k|bfg ul/Fb} cfPsf] 5 eg] sDkgLsf k|d'v sfo{sf/L clws[tnfO{ ;dLIff cf=j=df kfl/>lds, eQf / ;+ro sf]if u/L hDdf
?= #^,*%,)^%÷– k|bfg ul/Psf] 5 .
-y_ ;Daw JolQmx?;Fu ePsf] sf/f]af/
cf=j= @)&^÷&& df ;Daw JolQmx?;Fu b]xfo adf]lhdsf] sf/f]af/ ePsf] 5 M
l;=g= ;Daw JolQm ljj/0fx? /sd
! glan a}+s ln= /sd df}Hbft -sn÷s/]G6_ 1,16,56,882

@ glan a}+s ln= Aofh cfo 7,63,139

# glan a}+s ln= cGo ;+rfng ;]jf z'Ns 2,80,000

$ glan a}+s ln= Jfflif{s l8kf]lh6/L z'Ns 6,12,500

% glan a}+s ln= SLA z'Ns 5,00,000

^ glan a}+s ln= cGo z'Ns e'QmfgL 1,49,912

& glan Jofn]G; kmG8 Jfflif{s l8kf]lh6/L tyf Joj:yfkg z'Ns 2,49,83,157

* glan Jofn]G; kmG8 cGo e'QmfgL 6,30,55,915

( glan OlSl6 kmG8 Jfflif{s l8kf]lh6/L tyf Joj:yfkg z'Ns 1,16,56,882

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8
-b_ cfos/ lx;faM
sDkgLn] ;dLIff cf=j=df cfh{g u/]sf] sd{rf/L af]g; Joj:yf tyf cGo ;dfof]hg kl5sf] v'b gfkmf ?= ^,#*,($,&#*÷– sf] #)
k|ltztn] x'g cfpg] cfos/ ?= !,^&,!),%%(÷– df :yug s/ cfDbfgL jfktsf] /sd ?= @%,!&,)**÷– ;dfof]hg u/L sfod x'g]
hDdf ?= !,(@,@&,^$&÷– /sd cfos/ afkt ;dLIff cf=j=df Joj:yf ul/Psf] 5 .
-w_ sfof{no :yn
xfn o; sDkgLsf] sfof{no gS;fn, sf7df8f+}df /x]sf] 5 .
-g_ k|ljlw
o; sDkgLn] ljQLo tyf n]vf ;DaGwL ;Dk"0f{ sf/f]af/x? MicroBanker Pvt. Ltd. ;Fu vl/b u/]sf] Accounting Software k|of]u
u/L l56f] 5l/tf] tyf ;xL 9·n] ;DkGg ul//x]sf] 5 .
lwtf]kq lgisfzg ;DaGwL sfo{, nufgL Joj:yfkg, ;fd"lxs nufgL sf]if cGtu{t of]hgf Joj:yfks tyf l8kf]lh6/Lsf] ;]jf
k|bfg ug{sf] nflu sDkgLn] g]kfnL sDkgLn] lgdf{0f u/]sf] ;km\6j]o/nfO{ k|of]u ub}{ cfPsf] 5 eg] lgIf]k ;b:o (Depository
Participant) ;DaGwL ;]jf k|bfg ug{ CDS & Clearing Ltd. n] k|of]udf NofPsf] DP Software k|of]u u/]sf] 5 . To;}u/L cfkm\gf
u|fxsx?sf] lglDt sDkgLn] Ps 5'6\6} cflwsf/Ls j]e;fO6 ;+rfng ub}{ cfPsf] 5 .

;Gbe{ ;fdfu|LM
!= g]kfn /fi6« a}+ssf] cflwsf/Ls website tyf k|sfzgx?
@= g]kfn lwtf]kq af]8{sf] cflwsf/Ls website
#= g]kfn :6s PS;r]Gh ln= (NEPSE) sf] cflwsf/Ls website tyf k|sfzgx?
$= CDS & Clearing Ltd. sf] cflwsf/Ls website

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

glan OGe]i6d]06 a}+ls· lnld6]8

ljQLo cj:yfsf] ljj/0f
cfiff9 #!, @)&&
?=
ljj/0f gf]6 @)&& cfiff9 #! @)&^ cfiff9 #!
;DklQx?
gub jf ;f] ;/x 1 4,82,81,597 14,89,85,526
ljQLo nufgL -e'QmfgL ldlt;Dd wf/0f ug]{_ 2 23,72,27,000 25,20,00,000
ljQLo nufgL -Jofkfl/s nufgL_ 3 19,66,95,398 4,61,79,820
ljQLo nufgL -laqmLsf] nflu pknAw_ 4 - -
;DklQ Knf06 / pks/0fx? 5 1,20,61,267 1,51,17,922
cd't{ ;DklQ 6 6,65,254 8,94,303
cGo ;DklQ 7 4,47,45,072 3,90,89,692
jt{{dfg cfos/ ;DklQ 8 - 53,74,298
:yug s/ ;DklQ 9 15,10,393 40,27,481
hDdf ;DklQ 54,11,85,981 51,16,69,043
bfloTjx?
nufgLstf{x?nfO{ lkmtf{ ug'{kg]{ /sd 10 17,43,90,856 19,17,35,898
cGo ljQLo bfloTj 11 4,19,59,815 78,62,198
cGo bfloTj 12 1,28,58,663 94,67,586
jt{{dfg cfos/ bfloTj 8 47,06,194 -
hDdf bfloTj 23,39,15,528 20,90,65,682
O{lSj6L
z]o/ k"FhL 13 20,00,00,000 20,00,00,000
;+lrt gfkmf 14 10,23,57,072 10,26,03,361
cGo hu]8f tyf sf]if 15 49,13,380 -
hDdf O{lSj6L 30,72,70,452 30,26,03,361
hDdf bfloTj tyf O{lSj6L 54,11,85,981 51,16,69,043

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

/ljg e6\6/fO{ ;lj/ afb] >]i7 /fx'n rf}w/L e/t clwsf/L

k|d'v–ljQ tyf ;+rfng k|d'v sfo{sf/L clws[t ;~rfns :jtGq ;~rfns

cfbz{ ahufFO u0f]z k|;fb cj:yL ;+ho kf]v|]n l;=P= ;'bz{g/fh kf08]
;+rfns ;~rfns ;~rfns jl/i7 ;fem]bf/
P;= cf/= kf08] P08 sDkgL
ldltM @)&&÷)^÷!% rf6{8 PsfpG6]G6\;\
:yfgM gS;fn, sf7df8f}

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

glan OGe]i6d]06 a}+ls· lnld6]8

gfkmf jf gf]S;fg tyf cGo lj:t[t cfosf] ljj/0f
>fj0f !, @)&^ b]lv cfiff9 #!, @)&&
?=
ljj/0f gf]6 cf=j= @)&^÷&& cf=j= @)&%÷&^
cfDbfgL
dr]{G6 a}+l+s· Jofj;foaf6 cfDbfgL 16 1,23,40,498 2,38,28,298
Do'r'cn km08 Joj:yfkgaf6 cfDbfgL 17 5,26,86,801 2,53,39,102
Aofh cfDbfgL 18 3,09,97,480 4,75,27,516
cGo cfDbfgL 19 2,85,61,608 1,50,39,411
ljQLo nufgLaf6 gfkmf÷gf]S;fgL 20 92,30,383 -29,12,413
hDdf cfDbfgL 13,38,16,770 10,88,21,914
vr{x?
sd{rf/L vr{ 21 2,38,95,646 2,09,79,985
;DklQ / pks/0fdf x|f;s6[L 5 35,21,479 41,91,468
cd't{ ;DklQsf] x|f;s6[L 6 2,29,049 1,37,218
cGo ;+rfng vr{ 22 4,12,32,229 3,29,81,228
;DklQ ckn]vg (Impairment) 10,43,629 39,00,730
hDdf vr{ 6,99,22,032 6,21,90,629
s/ cl3sf] ;+rfng gfkmf 6,38,94,738 4,66,31,285
cfo s/ vr{ – rfn' jif{ 1,67,10,559 1,51,52,882
cfo s/ vr{ – ut jif{
:yug s/ vr{ -cfDbfgL_ 25,17,088 5,274
jflif{s gfkmf 4,46,67,091 3,14,73,129
gfkmf gf]S;fgsf] ljj/0f adf]lhd jif{sf] v'b gfkmf jf gf]S;fg 4,46,67,091 3,14,73,129
lj:t[[t gfkmf÷gf]S;fgL - -
jif{sf] hDdf lj:t[t gfkmf÷gf]S;fg -s/ afx]s_ 4,46,67,091 3,14,73,129
k|lt z]o/ cfDbfgL 22.33 15.74

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

/ljg e6\6/fO{ ;lj/ afb] >]i7 /fx'n rf}w/L e/t clwsf/L

k|d'v–ljQ tyf ;+rfng k|d'v sfo{sf/L clws[t ;~rfns :jtGq ;~rfns

cfbz{ ahufFO u0f]z k|;fb cj:yL ;+ho kf]v|]n l;=P= ;'bz{g/fh kf08]
;+rfns ;~rfns ;~rfns jl/i7 ;fem]bf/
P;= cf/= kf08] P08 sDkgL
ldltM @)&&÷)^÷!% rf6{8 PsfpG6]G6\;\
:yfgM gS;fn, sf7df8f}

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

glan OGe]i6d]06 a}+ls· lnld6]8

O{SjLl6df ePsf] kl/jt{g ;DaGwL ljj/0f
>fj0f !, @)&^ b]lv cfiff9 #!, @)&&
?=
ljj/0f z]o/ kF"hL hu]8f tyf sf]ifx? cGo sf]if s'n /sd
>fj0f !, @)&% sf] /sd 20,00,00,000 11,11,30,232 31,11,30,232
;dfof]hg
k|:tfljt af]g; z]o/ - - - -
nfef+z 3f]if0ff tyf e'QmfgL - -4,00,00,000 - -4,00,00,000
rfn' cf=j=sf] s'n gfkmf÷-gf]S;fg_ - 3,14,73,129 - 3,14,73,129
cGo lzif{sdf ;fl/Psf] - - - -
cfiff9 #!, @)&^ sf] clGtd df}Hbft 20,00,00,000 10,26,03,361 - 30,26,03,361
;dfof]hg
k|:tfljt af]g; z]o/
nfef+z 3f]if0ff tyf e'QmfgL -4,00,00,000 - -4,00,00,000
rfn' cf=j=sf] s'n gfkmf÷-gf]S;fg_ - 4,46,67,091 - 4,46,67,091
;fwf/0f hu]8f sf]if - -44,66,709 44,66,709 -
cGo sf]if -;+:yfut ;fdflhs pQ/bfloTj_ - -4,46,671 4,46,671 -
cfiff9 #!, @)&& sf] clGtd df}Hbft 20,00,00,000 10,23,57,072 49,13,380 30,72,70,452

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

/ljg e6\6/fO{ ;lj/ afb] >]i7 /fx'n rf}w/L e/t clwsf/L

k|d'v–ljQ tyf ;+rfng k|d'v sfo{sf/L clws[t ;~rfns :jtGq ;~rfns

cfbz{ ahufFO u0f]z k|;fb cj:yL ;+ho kf]v|]n l;=P= ;'bz{g/fh kf08]
;+rfns ;~rfns ;~rfns jl/i7 ;fem]bf/
P;= cf/= kf08] P08 sDkgL
ldltM @)&&÷)^÷!% rf6{8 PsfpG6]G6\;\
:yfgM gS;fn, sf7df8f}

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

glan OGe]i6d]06 a}+ls· lnld6]8

gub k|jfx ljj/0f
>fj0f !, @)&^ b]lv cfiff9 #!, @)&&
?=
ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
;+rfng ultljlwx?
-s_ ;+rfng ultljlwaf6 gub k|jfx -7,50,12,106 -22,81,34,342
!= cfDbfgLaf6 gub k|jfx 12,45,86,387 11,07,95,882
dr]{G6 a}+l+s· Jofj;foaf6 cfDbfgL 1,23,40,498 2,38,28,298
Do'r'cn km08 Joj:yfkgaf6 cfDbfgL 5,26,86,801 2,53,39,102
Aofh cfDbfgL 3,09,97,480 4,75,27,516
cGo cfDbfgL 2,85,61,608 1,41,00,966
@= gub e'QmfgL 6,95,44,015 6,32,19,165
sd{rf/L vr{ 2,19,77,485 2,19,52,249
sfof{no ;+rfng vr{ 4,09,36,463 3,29,81,228
s/ e'QmfgL 66,30,067 82,85,688
sfo{ut kF"hL ultljlw cl3sf] gub k|jfx 5,50,42,372 4,75,76,717
;+rfng ;DaGwL rfn' ;DklQdf sdL÷-a[l4_ -14,79,84,203 2,88,61,606
nufgLdf sdL÷-a[l4_ -14,12,85,195 2,54,60,832
cGo ljQLo nufgLdf sdL÷-a[l4_ - -
cGo ;DklQdf sdL÷-a[l4_ -66,99,008 34,00,774
;+rfng ;DaGwL rfn' bfloTjdf -sdL_÷a[l4 1,79,29,725 -30,45,72,665
nufgLstf{x?nfO{ lkmtf{ ug'{kg]{ /sddf -sdL_÷a[l4 -1,73,45,042 -27,34,07,026
cGo ljQLo bfloTjdf -sdL_÷a[l4 3,40,97,617 -3,25,88,395
cGo bfloTjdf -sdL_÷a[l4 11,77,150 14,22,756
-v_ nufgL sf/f]af/af6 gub k|jfx 1,43,08,175 -9,43,88,225
ljQLo nufgLdf -Jofkfl/s nufgL_ sdL÷-a[l4_ 1,47,73,000 -9,70,00,000
l:y/ ;DklQdf sdL÷-a[l4_ -4,64,825 26,11,775
-u_ ljQLo sf/f]af/af6 gub k|jfx -4,00,00,000 -4,00,00,000
z]o/ k"FhLdf -sdL_÷a[l4 - -
z]o/ lk|ldod - -
nfef+z e'QmfgL -4,00,00,000 -4,00,00,000
-3_ gub jf gub ;/xdf -sdL_÷a[l4 -s+v+u_ -10,07,03,929 -36,25,22,567
-ª_ jif{sf] ;'?df gub jf gub ;/x 14,89,85,526 51,15,08,093
-r_ jif{sf] clGtddf gub jf gub ;/x 4,82,81,597 14,89,85,526

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

/ljg e6\6/fO{ ;lj/ afb] >]i7 /fx'n rf}w/L e/t clwsf/L

k|d'v–ljQ tyf ;+rfng k|d'v sfo{sf/L clws[t ;~rfns :jtGq ;~rfns

cfbz{ ahufFO u0f]z k|;fb cj:yL ;+ho kf]v|]n l;=P= ;'bz{g/fh kf08]
;+rfns ;~rfns ;~rfns jl/i7 ;fem]bf/
P;= cf/= kf08] P08 sDkgL
ldltM @)&&÷)^÷!% rf6{8 PsfpG6]G6\;\
:yfgM gS;fn, sf7df8f}

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

glan OGe]i6d]06 a}+ls· lnld6]8

ljQLo ljj/0f ;DaGwL l6Kk0fLx?
cfiff9 #!, @)&&
!= gub jf ;f] ;/x ?=
ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
a}+s df}Hbft 4,82,81,597 4,89,85,526
cGo lglZrt cfDbfgL pks/0f nufgL - 10,00,00,000
hDdf 4,82,81,597 14,89,85,526

@= ljQLo nufgLdf -e'QmfgL ldlt;Dd wf/0f ug]{_ ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
a}s d'2tL lgIf]k 12,72,27,000 14,20,00,000
l8j]Gr/df nufgL 11,00,00,000 11,00,00,000
hDdf 23,72,27,000 25,20,00,000

#= ljQLo nufgLdf -Jofkfl/s nufgL_ ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
;"lrs[t z]o/df nufgL 17,18,09,335 1,86,14,076
;"lrs[t gePsf] z]o/df nufgL 25,11,877
;"lrs[t ePsf] ;fd'lxs nufgL sf]ifdf nufgL 2,48,86,063 1,24,53,567
;"lrs[t gePsf] ;fd'lxs nufgL sf]ifdf nufgL - 1,26,00,300
hDdf 19,66,95,398 4,61,79,820

$= ljQLo nufgL -laqmLsf] nflu pknAw_ ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
nufgL - -
hDdf - -

%= ;DklQ Knf06 / pks/0fx? ?=

;DklQx?
ljj/0f ;jf/L clkm; o; jif{ ut jif{
ejg kmlg{r/ sDKo'6/ lnhxf]N8
;fwg pks/0f hDdf hDdf
!= k/n d"No
s= ut jif{sf] df}Hbft - 88,22,300 70,71,327 71,95,451 54,47,811 1,13,73,192 3,99,10,081 4,42,65,797
v= o; jif{sf] yk - - 4,14,330 8,000 42,494 4,64,824 43,284
u= o; jif{sf]
k'g/d"Nof+sg÷ - - - - - - -
k'g/n]vg
3= o; jif{sf] laqmL - - - - - - - -43,99,000
ª= o; jif{sf] ckn]vg - - - - - - - -
s'n k/n df]n
- 88,22,300 70,71,327 76,09,781 54,55,811 1,14,15,686 4,03,74,905 3,99,10,081
-s+v+u+3+ª_

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

@= x|f; s6[L
s= ut jif{sf] df}Hbft - 50,11,560 41,14,456 54,19,634 33,47,483 68,99,026 2,47,92,159 2,27,88,136
v= o; jif{sf] yk - 13,51,199 4,53,925 7,09,051 3,40,638 6,66,666 35,21,479 41,91,468
u= x|f; s6[L]
k'g/d"Nof+sg÷ - - - - - - - -
k'g/n]vg
3= o; jif{sf] laqmL - - - - - - -21,87,445
ª= o; jif{sf] ckn]vg - - - - - - - -
s'n x|f; s6[L
- 63,62,759 45,68,381 61,28,685 36,88,121 75,65,692 2,83,13,638 2,47,92,159
-s+v+u+3+ª_
#= lstfaL d"No -!–@_* - 24,59,541 25,02,946 14,81,097 17,67,690 38,49,994 1,20,61,267 1,51,17,922

^= cd't{ ;DklQ ?=
ljj/0f @)&& cfiff9 #!
k/n d"No
z'? df}Hbft 27,51,872
o; jif{sf] yk -
laqmL -
kl/zf]wg -
s'n k/n d"No 27,51,872
;+lrt kl/zf]wg
z'? df}Hbft 18,57,569
o; jif{sf] yk
laqmL -
kl/zf]wg 2,29,049
s'n k/n d"No 20,86,618
hDdf lstfaL d"No
#!÷)#÷@)&^ 8,94,303
#!÷)#÷@)&& 6,65,254

&= jt{{dfg cfos/ ;DklQ ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
c;'n ug{ afFsL /sd 4,25,80,612 3,78,25,530
Go'g–xfgL gf]S;fgL
w/f}6L /sd 4,92,500 1,21,500
sd{rf/LnfO{ tna k]lZs 13,56,994 8,48,050
clu|d e'QmfgL 3,14,966 2,94,612
hDdf 4,47,45,072 3,90,89,692

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

*= jt{{dfg cfos/ ;DklQ ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
clu|d cfos/ ;DklQ 1,20,04,365 2,05,27,180
jt{dfg s/ bfloTj 1,67,10,559 1,51,52,882
hDdf -47,06,194 53,74,298

(= :yug s/ ;DklQ ?=
ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
:yug s/ ;DklQ 15,10,393 40,27,481
hDdf 15,10,393 40,27,481

!)= nufgLstf{x?nfO{ lkmtf{ ug'{kg]{ /sd ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
nufgLstf{x?nfO{ lkmtf{ ug'{kg]{ /sd 17,43,90,856 19,17,35,898
hDdf 17,43,90,856 19,17,35,898

!!= cGo ljQLo bfloTj ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
;08«L qm]l86;{ tyf cGo e'QmfgL lbg' kg]{ /sd 4,19,59,815 78,62,198
hDdf 4,19,59,815 78,62,198

!@= cGo bfloTj ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
sd{rf/L ;'ljwf bfloTj -!@s_ 82,99,479 60,01,326
cflh{t ef8f -NFRS cg';f/_ 24,48,153 21,52,387
e'QmfgL ug{ afFsL ;|f]tdf s/ s6\6L 21,11,031 13,13,873
hDdf 1,28,58,663 94,67,586

!@ -s_= sd{rf/L ;'ljwf bfloTj ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
lb3{sfnLg bfloTj
ljbf jfktsf] e'QmfgL 12,00,064 8,20,072
cNksflng bfloTj
sd{rf/L af]g; Joj:yf 70,99,415 51,81,254
hDdf 82,99,479 60,01,326

!#= z]o/ kF"hL ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
>fj0f !, @)&^ sf] ;fwf/0f z]o/ kF"hL 200,000,000 20,00,00,000
o; jif{ yk ul/Psf] k"FhL - -
hDdf 20,00,00,000 20,00,00,000

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

!$= ;+lrt gfkmf ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
;+lrt gfkmf 10,23,57,072 10,26,03,361
hDdf 10,23,57,072 10,26,03,361

!%= cGo hu]8f tyf sf]if ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
:yug s/ sf]if 44,66,709 -
cGo hu]8f -;fdflhs pQ/bfloTj_ 4,46,671 -
hDdf 49,13,380 -

!^= dr]{G6 a}+l+s· Jofj;foaf6 cfDbfgL ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
z]o/ lgisfzg Jofj;foaf6 cfDbfgL 8,59,190 84,02,989
z]o/ k|Tofe"lt jfktsf] cfDbfgL 26,56,718
z]o/ /lhi6«f/ jfktsf] cfDbfgL 19,34,368 35,39,469
nufgL Joj:yfkg ;]jf jfktsf] cfDbfgL 95,44,435 91,43,222
z]o/ lnnfdL jfktsf] cfDbfgL 2,505 85,900
hDdf 1,23,40,498 2,38,28,298

!&= Do'r'cn km08 Joj:yfkgaf6 cfDbfgL ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
sf]if Joj:yfkg z'Ns – NBF-II 2,06,95,865 28,98,618
l8kf]lh6/L z'Ns - NBF II 42,87,292 7,24,655
sf]if Joj:yfkg z'Ns – NEF 2,34,04,057 1,62,86,872
l8kf]lh6/L z'Ns - NEF 42,99,587 54,28,957
hDdf 5,26,86,801 2,53,39,102

!*= Aofh cfDbfgL ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
d'2tL lgIf]kaf6 Aofh cfDbfgL 1,37,63,510 1,23,01,394
sn lgIf]kaf6 Aofh cfDbfgL 14,50,408 71,82,222
C0fkq tyf artkqdf nufgLaf6 Aofh cfDbfgL 1,30,00,000 1,32,95,342
dr]{G6 a}ls· Jofj;foaf6 Aofh cfDbfgL 27,83,562 1,47,48,558
hDdf 3,09,97,480 4,75,27,516

!(= cGo cfDbfgL ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
Jofkfl/s ;Nnfx (Business Advisory) jfktsf] z'Ns 2,24,32,000 49,63,698
nfef+z cfDbfgL 3,84,514 16,86,076
l8kf]lh6/L ;]jf jfktsf] cfDbfgL 56,84,767 41,95,254

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

cGo cfDbfgL 60,327 3,36,557

;dfof]hg cfDbfgL (Provision writeback income) - 45,696
kf]6{kmf]lnof] ;dfof]hg cfDbfgL - 28,73,685
;DklQ laqmLaf6 cfDbfgL - 9,38,445
hDdf 2,85,61,608 1,50,39,411

@)= ljQLo nufgLaf6 gfkmf÷gf]S;fgL ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
ljQLo nufgLsf] d"Nof+sgaf6 gfkmf -gf]S;fg_ 84,42,256 -13,54,959
ljQLo nufgLsf] laqmLaf6 cfDbfgL 7,88,127 -15,57,454
hDdf 92,30,383 -29,12,413

@!= sd{rf/L vr{ ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
tna 62,15,891 59,28,864
eQf 66,48,865 62,89,808
;+rosf]ifdf yk 7,49,490 7,15,470
cf]e/6fO{d eQf 17,650 22,291
tflnd vr{ 2,12,102 73,124
bz} vr{ 9,47,695 10,76,687
sd{rf/L ladf vr{ 4,10,430 4,68,570
labf vr{ 7,79,088 6,02,296
pkbfg Joj:yf 6,38,741 5,96,009
sd{rf/L elt{ vr{ 27,184 25,612
sd{rf/L sNof0f 1,49,095
sd{rf/L af]g; Joj:yf 70,99,415 51,81,254
hDdf 2,38,95,646 2,09,79,985

@@= cGo ;+rfng vr{ ?=

ljj/0f @)&& cfiff9 #! @)&^ cfiff9 #!
sfof{no ;+rfng vr{
d;nGb tyf 5kfO{ 5,75,767 7,64,716
;+rf/ vr{ 4,78,187 4,43,614
n]vfk/LIf0f ;DaGwL vr{
s= afXo n]vfk/LIf0f z'Ns 1,80,000 1,55,940
v= cfGtl/s n]vfk/LIf0f z'Ns 2,62,895 2,95,129
dd{t tyf ;+ef/ 3,60,581 3,93,134
kfgL 2,10,360 2,33,400
ljh'nL 6,24,196 7,28,902
;/;kmfO{ 1,08,735 46,825
la1fkg tyf k|rf/ k|;f/ vr{ 8,11,235 19,50,584
aLdf cfuhgL tyf cGo 1,02,651 1,70,743

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

;+rfns ;ldltsf] j}7s eQf 1,98,000 4,12,148

k]zfut vr{ – cGo 15,63,312 6,42,653
OGwg vr{ – ;jf/L ;fwg 3,36,564 4,21,432
OGwg vr{ – h]g]/]6/ 18,250 26,600
kqklqsf tyf k':ts 22,080 50,015
lrof gf:tf vr{ 3,65,455 3,77,845
;b:otf z'Ns 1,05,000 75,000
cGo s/ tyf z'Ns -lwtf]kq af]8{_ 11,00,000 8,00,000
;jf/L ;fwg btf{ tyf gljs/0f 75,644 1,28,375
s/f/ ;]jf vr{ 1,04,44,433 1,01,11,155
ljljw vr{ 58,923 1,55,325
;fwf/0f ;ef vr{ 14,125 17,147
e|d0f vr{ - 36,750
jflif{s ;Demf}tf vr{ 8,07,907 10,52,506
a}+s b:t'/ 17,757 20,963
k6[f vr{ 3,74,143 3,81,878
3/ ef8f 55,93,360 55,29,692
:ylut ef8f vr{ (NFRS) 2,95,766 359,435
cw{jflif{s tyf jflif{s ;dLIff sfo{qmd vr{ 3,12,498 4,94,572
k]zfut vr{ 47,300 55,000
lgisfzg vr{ 3,900 3,67,838
:yfgLo ?kfGt/0f vr{ 38,319 50,806
kf]i6]h tyf s'l/o/ vr{ 10,590 18,221
;]af]g sldzg vr{ 36,24,526 27,39,177
l8kf]lh6/L / nufgL Joj:yfkg sldzg vr{ 9,43,128 11,70,364
skf]{/]6 P8efOh/L vr{ 1,06,46,642 -
Aofh ;fem]bf/L vr{ - 18,03,344
SLA ;]jf z'Ns 5,00,000 5,00,000
hDdf 4,12,32,229 3,29,81,228

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

a}+snfO{ nfef+z wf]if0ff÷ljt/0f tyf ljQLo ljj/0f k|sfzg ;DaGwdf g]kfn /fi6« a}+s a}+ls· ;'kl/j]If0f
ljefuaf6 k=;+= a}=;'=lj=÷ckm;fO6÷PlhPd÷@^÷@)&&–&* kq k|fKt
glan a}+s lnld6]8af6 k]z ul/Psf ljQLo ljj/0f tyf cGo sfuhftsf cfwf/df a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# sf]
bkmf $& sf] pkbkmf -@_ sf k|fjwfgx? Kffngf u/]sf] b]lvPsf] x'“bf, pQm bkmfsf] pkbkmf -!_ adf]lhd To; a}+sn] k|:tfj u/] adf]lhd
?= #,#*,@^,^!,^@( ÷– a/fa/sf] af]g; z]o/ tyf ?= !&,*),#$,*@# ÷– gub nfef+z -af]g; z]o/ ljt/0fdf nfUg] s/ k|of]hgsf] nflu_
u/L s'n ?= #,%^,)^,(^,$%@ ÷– -cIf/]kL ?= tLg ca{ 5kGg s/f]8 5 nfv 5ofgAa] xhf/ rf/ ;o afpGg dfq_ cGo k|rlnt sfg"gL
Joj:yfsf] ;d]t kfngf ug]{ u/L jflif{s ;fwf/0f ;efaf6 kfl/t ePsf] cj:yfdf dfq z]o/wgLx?nfO{ ljt/0f ug{ :jLs[lt k|bfg ul/Psf]
tyf cf=j= @)&^÷&& sf] jflif{s lx;fa jflif{s ;fwf/0f ;efdf :jLs[ltsf] nflu k]z ug{] k|of]hgfy{ b]xfosf lgb{]zgx? ;lxt ;fj{hlgs
ug{ ;xdlt k|bfg ul/Psf] Joxf]/f lg0f{ofg';f/ hfgsf/L u/fp“b5f}+ .
!= n]vfk/LIf0f k|ltj]bgdf pNn]v ul/Psf ;Dk"0f{ s}lkmotx? k"0f{ ?kn] ;'wf/ ug{ tyf To:tf s}lkmotx? k'gM bf]xf]l/g glbg] cfjZos
Joj:yf ldnfpgx'g .
@= o; a}+saf6 hf/L ul/Psf] lgb{]zg g+= !) sf] a'“bf g+= & adf]lhd Ohfhtkqk|fKt s'g} a}+s tyf ljQLo ;+:yfsf] ;+:yfks z]o/df
nufgL ubf{ r'Qmf k"“hLsf] a9Ldf !% k|ltzt / cGo a}+s tyf ljQLo ;+:yfx?df r'Qmf k"“hLsf] a9Ldf ! k|ltzt;Dd dfq nufgL ug{
;lsg] Joj:yf /x]sf]n] plNnlvt ;LdfeGbf a9L z]o/ wf/0f ug{] ;+:yfks z]o/wgLx?nfO{ ;f] ;Ldfleq gNofP;Dd k|:tfljt
gub nfef+z tyf af]g; z]o/ ljt/0f /f]Ssf /fVg] Joj:yf ldnfpg'x'g .
#= a}+s tyf ljQLo ;+:yf ;DaGwL P]g @)&# sf] bkmf !! sf] pkbkmf # df a}+ssf] r'Qmf k““hLsf] @ k|ltzteGbf a9L z]o/ wf/0f u/]sf
;+:yfksx?n] cfkm'n] wf/0f u/]sf] z]o/ laqmL tyf lwtf] aGws /fVbf g]kfn /fi6« a}+ssf] :jLs[lt lng' kg{] Joj:yf /x]sf]n] g]kfn
/fi6« a}+ssf] :jLs[lt glnO{ cfkm'n] wf/0f u/]sf] z]o/ lwtf] aGws /fvL cGo a}+s tyf ljQLo ;+:yfaf6 shf{ pkof]u u/]sf ;+:yfks
z]o/wgLx? /x]df tL ;+:yfks z]o/wgLx?nfO{ ;f]sf] :jLs[tL glnP;Dd jf z]o/ lwtf] aGws /fvL pkof]u u/]sf] shf{ k"0f{ ?kdf
r'Qmf u/L z]o/ km's'jf gu/];Dd k|:tfljt gub nfef+z tyf af]g; z]o/ ljt/0f /f]Ssf /fVg] Joj:yf ldnfpg'x'g .
$= nlIft :ynut lg/LIf0f k|ltj]bg, @)&& df lbOPsf] lgb{]zg adf]lhd a}+ssf] %) k|ltzt z]o/ wf/0f ug{] NB International Limited
sf] Beneficial Ownership :ki6 v'Ng] ;Dk"0f{ sfuhftx? k]z eO{ pQm ljifosf] 6'·f] nufpg] ;DaGwdf o; a}+saf6 csf]{ lg0f{o
geP;Dd NB International Limited nfO{ s'g} klg lsl;dsf] nfef+z -af]g; z]o/ tyf gub nfef+z_ ljt/0f gug{'x'g .
%= pk/f]Qm lgb{]zgnfO{ To; a}+ssf] jflif{s k|ltj]bgsf] 5'6\6} kfgfdf k|sflzt ug{'x'g .

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

a}+snfO{ nfef+z wf]if0ff÷ljt/0f tyf ljQLo ljj/0f k|sfzg ;DaGwdf g]kfn /fi6« a}+s a}+ls· ;'kl/j]If0f
ljefuaf6 k=;+= a}=;'=lj=÷ckm;fO6÷PlhPd÷@^÷@)&&–&* kqåf/f k|fKt lgb]{zgsf] k|To'Q/
!= afx\on]vfk/LIf0fsf] l;nl;nfdf n]vfk/LIfsaf6 cf+}NofO{Psf s}lkmotx? k"0f{ kl/kfngf ug{ a}+s ;~rfns ;ldlt tyf Joj:yfkg
k|ltj4 /x]sf], clwsf+z s}lkmotx? ;'wf/ eO{;s]sf] tyf s]xL x'g] qmddf /x]sf] .
@= lgb{]zgsf] sfof{Gjog÷kl/kfngfsf] Joj:yf ul/Psf] .
#= lgb]{zgsf] sfof{Gjog÷kl/kfngsf] Joj:yf ul/Psf] .
$= nlIft :ynut lg/LIf0f k|ltj]bg, @)&& df lbO{Psf] lgb]{zg adf]lhd NB International Limited sf] Beneficial Ownership :ki6
v'Ng] u/L NB International Limited ;“u dfu ul/Psf ;Dk"0f{ sfuhftx? k|fKt u/L lg/LIf0f k|ltj]bgsf] k|To'Tt/ ;“u} g]kfn /fi6«
a+}sdf k]z u/L ;lsPsf] x'“bf tt\ ;DaGwdf g]kfn /fi6« a+}saf6 k|fKt x'g] lgb{]zg kfngf ul/g]5 .
%= lgb{]zgsf] sfof{Gjog÷kl/kfngfsf] Joj:yf ul/Psf] .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

ldlt @)&&÷(÷@( df a:g] glan a}+s lnld6]8sf] #^ cf}+ jflif{s ;fwf/0f ;efaf6 kfl/t x'g k]z ul/Psf]
lgodfjnL ;+zf]wg k|:tfj
lgod
ljBdfg Joj:yf ;+zf]wg k|:tfj ;+zf]wgsf] sf/0f
pklgod
#!= ;~rfnssf] kfl/>lds, eQf / ;'ljwf ;DaGwL ;~rfnssf] kfl/>lds, eQf / ;'ljwf ;DaGwL
Joj:yf Joj:yf
Ps?ktf k|bfg ug{ .
-@_ ;~rfns ;ldltsf] a}7sdf pkl:yt eP jfkt -@_ ;~rfns ;ldltsf] a}7sdf pkl:yt
k|lt a}7s cWoIfnfO{ ?= @),)))÷– tyf cGo eP jfkt k|lt a}7s cWoIfnfO{ ?= @),)))÷–
;~rfnsx?nfO{ ?= !%,)))÷– k|bfg ul/g]5 . tyf cGo ;~rfnsx?nfO{ ?= !%,)))÷–
k|bfg ul/g]5 .
;fy} cGo pk;ldltsf] a}7sdf pkl:yt eP
jfkt k|lt a}7s cWoIfnfO{ ?= !%,)))÷– tyf cGo pk;ldltsf] a}7sdf pkl:yt eP
cGo ;~rfnsx?nfO{ ?= !@,)))÷–k|bfg jfkt ;d]t pk;ldltsf] ;+of]hs tyf ;~rfns
ul/g]5 . ;b:onfO{ ;f]xL cg';f/sf] eQf k|bfg ul/g]5 .

#!= ;~rfnssf] kfl/>lds, eQf / ;'ljwf ;DaGwL ;~rfnssf] kfl/>lds, eQf / ;'ljwf ;DaGwL
Joj:yf Joj:yf
-%_ ;~rfns ljb]z e|d0fdf hfFbf / ljb]zL -%_ ;~rfns ljb]z e|d0fdf hfFbf / ljb]zL
;~rfns ljb]zaf6 g]kfn cfpFbf lghx?nfO{ ;~rfns ljb]zaf6 g]kfn cfp+bf lghx?nfO{
;Dk"0f{ hf]lvd ;d]6\g] ofqf aLdf tyf ;Dk"0f{ hf]lvd ;d]6\g] ofqf aLdf tyf
cd]l/sL 8n/ !,)),))) ;Ddsf] cd]l/sL 8n/ !,)),))) ;Ddsf] Directors Indemnity
cf}ifwf]krf/ aLdf ;'ljwf -ofqf cf}ifwf]krf/ aLdf ;'ljwf -ofqf aLdf yk u/L
cjlwe/sf] nflu_ pknAw u/fO{g]5 / cjlwe/sf] nflu_ pknAw u/fO{g]5 / jflif{s ;dofg's'n agfpg
jflif{s ?= @,)),)))÷– -ljb]zL ;~rfnssf] ?= @,)),)))÷– -ljb]zL ;~rfnssf xsdf cfjZos ePsf]n] .
xsdf ;dfg'kflts ljb]zL d'b|f a/fa/_ ;dfg'kflts ljb]zL d'b|f a/fa/_ ;Ddsf]
;Ddsf] cf}ifwf]krf/ aLdf / ?= #),)),)))÷– cf}ifwf]krf/ aLdf / ?= #),)),)))÷– -ljb]zL
-ljb]zL ;~rfnssf] xsdf ;dfg'kflts ;~rfnssf] xsdf ;dfg'kflts ljb]zL
ljb]zL d'b|f a/fa/_ ;Ddsf] b'3{6gf aLdf pknAw d'b|f a/fa/_ ;Ddsf] b'3{6gf aLdf pknAw
u/fO{g]5 . u/fO{g]5 .
;fy}, ?= !),)),)))÷– sf] Directors
Indemnity aLdf pknAw u/fOg]5 .

 jflif{s k|ltj]bg @)&^÷&&

 glan a}+s lnld6]8

l6kf]6

jflif{s k|ltj]bg @)&^÷&& 

 glan a}+s lnld6]8

l6kf]6

 jflif{s k|ltj]bg @)&^÷&&