Prospectus of Scheme

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Transcription

Prospectus of Scheme
lwtf]kq P]g @)^# / ;fd'lxs nufgL sf]if lgodfjnL, @)^& -;+zf]wg ;lxt_ adf]lhd g]kfn lwtf]kq af]8{df btf{ ePsf]
Unf]an cfOPdO{ Do'r'cn km08 cGtu{t ;~rfng x'g]
Unf]an cfOPdO{ ;d'Ggt of]hgf – ! (Global IME Samunnat Scheme – I) sf] ljj/0f k'l:tsf
-;fd'lxs nufgL sf]if lgodfjnL, @)^& -;+zf]wg ;lxt_ sf] Joj:yf adf]lhd hf/L ul/Psf]_
k|lt OsfO{ d"No ?=!)÷— b/sf] *,)),)),))) -cf7 s/f]8_ OsfO{ dWo] Go"gtd !,@),)),))) Ps s/f]8 lj; nfv_ jf s'n laqmL ePsf] OsfO{ ;+Vofsf]
Go'gtd !% -kGw|_ k|ltzt OsfO{ dWo] of]hgf Joj:yfks sDkgL >L Unf]an cfOPdO{ Soflk6n lnld6]8nfO{ [email protected]% k|ltzt jf !),)),))) -bz nfv_
PsfO{ tyf sf]if k|j4{s sDkgL >L Unf]jn cfOPdO{ a}+s lnld6]8sf nflu !#=&% k|ltzt jf !,!),)),))) -Ps s/f]8 bz nfv_ PsfO ;'/lIft /flv
afFsL Go"gtd ^,*),)),))) -5 s/f]8 c;L nfv_ OsfO{ o; ljj/0f k'l:tsfsf] zt{ cg';f/ ;fj{hlgs ?kdf laqmLsf nflu v'Nnf ul/Psf] .
of]hgfsf] lsl;d
M aGbd'vL
of]hgfsf] cjlw
M & jif{
of]hgf kl/kSj x'g]
M OsfO{ af“8kmf“6 ePsf] ldltn] & jif{
of]hgfsf] /]l6· ;DaGwdf
M ICRA Nepal af6 sf]if k|j4{ssf] nflu /]l6Ë “[ICRANP-IR] A-”Adequate Credit
Quality Rating / of]hgf Aoj:yfkssf] nflu /]l6Ë “[ICRANP] AMC Quality 3
(AMC3)” Adequate assurance on Management Quality k|fKt .
g]kfn lwtf]kq af]8{af6 ljj/0f k'l:tsf :jLs[t ldlt M @)&@.!).!# ut] .
af]8{df of]hgf btf{ ldlt
M @)&@.!).!# ut] .
OsfO{ laqmL v'Nnf x'g] ldlt
M @)&@.!!.)@ ut] .
OsfO{ laqmL aGb x'g] ldlt -l56f]df_
M @)&@.!!.)% ut] -a}+ls+u ;do kZrft\ .
OsfO{ laqmL aGb x'g] ldlt -l9nf]df_ M
M @)&@.!).!^ ut] -a}+ls+u ;do kZrft\ .
cfj]bg lbg'kg]{ Go"gtd OsfO{ ;ª\Vof
M !)) -Ps ;o_ -k|lt OsfO{ d"No ?=!)÷— sf b/n] ? !,))).))_
cfj]bg lbg kfpg] clwstd OsfO{ ;ª\Vof
M *),)),))) -c;L nfv_ -k|lt OsfO{ d"No ?=!)÷— sf b/n] ? *,)),)),))).))_
cfj]bg;fy e'QmfgL ug'{kg]{ /sd
M zt\k|ltzt
k'gZr M laqmL cfJxfg ul/Psf] OsfO{sf nflu cfj]bg kg{ cfP kZrft\ Go"gtd cjlw Joltt eP kl5 ;"rgf k|sflzt u/L OsfO{ laqmL aGb ul/g]5 .
sf]if k|a4{s
Unf]jn cfOPdO{ a}+s lnld6]8
cfOPdO{ sDKn]S;, kfgLkf]v/L, sf7df08f}
kmf]gM$))@%)&, $))@%)*, ˆofS; g+= (&&–!–$$$!%)@
Od]n : [email protected], j]j;fO6 M www.globalimebank.com
sf]if ;'kl/j]Ifs
!= >L e/t l/hfn‐Chartered Accountant/MBS/ PGDFM,
6]lnsd, j}ls+u, n]vf k/LIf0f tyf k/fdz{ ;]jfdf !$ jif{sf] cg'ej .
xfnMPartner,RPB& Associates, Chartered Accountants
7]ufgfM sf=d=kf=j8f g+= #%, sf]6]Zj/
@= >L hGd ho /]UdL‐MA in Economics / BL,
k"j{ cWoIf,cfsl:ds ljdf sf]if g]kfn, k"j{ ;+rfns‐g]kfn lwtf]kq jf]8{, lghfdtL ;]jfdf #) jif+ eGbf
jl9sf] cg'ej ;lxt ;x;lrj kbjf6 cjsfz k|fKt .
7]ufgfM sf=d=g=kf= j8f g+= #$, gof+ jfg]Zj/
#=>L nfn dl0f hf]zL ‐ MBA, BL
k"j{ cWoIf, g]kfn cfon lgud÷Jofkf/ k|j¢{g s]Gb|, k"j{ ;+rfns‐g]kfn lwtf]kq jf]8{÷rnlrq ljsf;
af]8{ ÷ ljB't ljsf; af]8{ lghfdtL ;]jfdf #$ jif+ eGbf jl9sf] cg'ej ;lxt ;lrj kbjf6 cjsfz
k|fKt .
7]ufgfM sf=d=kf=j8f g+= !$, sn+sL
$= k|f= 8f= ef]h/fh cof{n ‐ Ph. D. , MBA
ljut % aif{b]vL s[lt cjf8{sf] lgoldt lg0ff{os tyf @! jif{sf] k|fWofkg cg'ej
xfnM lq=lj= s]Gb|Lo Joj:yfkg laefudf k|d'vsf] ?kdf sfo{/t
7]ufgfM sf=d=g=kf= j8f g+= !), jfg]Zj/ xfO6
%= >L s[i0f k|;fb Gof}kfg]‐MBA,
hnljB't If]qdf !$ jif+ eGbf jl9sf] cg'ej .
xfnMManager, Him River Power Co. Pvt.Ltd. .
7]ufgfM sf=d=kf= j8f g+= &, rfjlxn
lgisfzg tyf laqmL k|jGwssf] sfo{ ;d]t ug]{
of]hgf Joj:yfks
(A Subsdiary of Global IME Bank Ltd.)
Unf]an cfOPdO{ Soflk6n lnld6]8
hdn, sf7df8f}+
kmf]g M [email protected]@@$^),
ˆofS; M [email protected]@@%#$
Email: [email protected]
URL: www.globalimecapital.com
o; ljj/0f k'l:tsfn] – æof]hgfsf] u'0f:t/ jf k|ltkmnsf] lglZrttfsf] k|Tofe'lt ub}{g / s[kof nufgL ug'{ eGbf cufl8 ljj/0f
k'l:tsf /fd|f];Fu k9\g' xf]nf .Æ
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ljj/0f k'l:tsf tyf lgj]bg k|fKt ug]{ / lgj]bg a'emfpg] :yfgx?
ljj/0f k'l:tsfdf pNn]lvt ljj/0fx?sf] ;Totf tyf nufgLstf{sf] bfoLTj ;DaGwdf
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of]hgf ;DaGwL ;+lIfKt hfgsf/L
sf]if k|j4{s ;DalGw hfgsf/L
sf]if k|a4{ssf] gfd
of]hgf Joj:yfks sDkgLdf z]o/ :jfldTjsf] k|ltzt
sf]if k|a4{s :yflkt ePsf] P]g÷lgod ;DaGwL ;DaGwL ljj/0f
sf]if k|a4{ssf] ;+lIfKt Oltxf;
sf]if k|a4{ssf k|d'v p2]Zox?
sf]if k|a4{ssf] ljut tLg jif{sf] n]vfk/LIf0f ePsf] jf;nft, gfkmf gf]S;fg lx;fa tyf gub k|jfx ljj/0f, -;xfos sDkgL eP ;dli6s[t
?kdf_, tyf ljut tLg jif{sf] k|lt z]o/ cfDbfgL -clg{Ë k/ z]o/_/ k|lt z]o/ g]6jy{ ;DaGwL ljj/0f
of]hgf Joj:yfks ;DalGw ljj/0f
of]hgf Joj:yfkssf] kl/ro
of]hgf Joj:yfkssf] efjL of]hgf tyf /0fgLlt
of]hgf Joj:yfkssf] ;~rfns ;ldltsf] ;+/rgf / k|ltlglwTj ;DaGwL Joj:yf
of]hgf Joj:yfkssf] k"FhL ;+/rgf -clws[t k"FhL, hf/L k"FhL tyf r'Qmf k"FhL_ ;DaGwL hfgsf/L
of]hgf Joj:yfkssf] ;+:yfks tyf ;~rfns ;DaGwL hfgsf/L
of]hgf Joj:yfkssf] sd{rf/L ;DaGwL hfgsf/L
of]hgf Joj:yfkssf] ;~rfng cjlw tLg jif{ JotLt e};s]sf] eP ljut tLg jif{sf] / tLg jif{ JotLt e}g;s]sf] eP ;~rfng cjlwe/sf]
n]vfk/LIf0f ePsf] -n]vfk/LIf0f gePsf] eP Joj:yfkgaf6 k|dfl0ft_ jf;nft, gfkmf gf]S;fg lx;fa tyf gub k|jfx ljj/0f
of]hgf Joj:yfkssf] n]vf gLlt ;DaGwL Joj:yf
of]hgf Joj:yfkssf] n]vfk/LIfssf] gfd tyf 7]ufgf
of]hgf Joj:yfkssf] sf/f]af/df c;/ kg]{ s'g} ljjfb÷d'2f dfldnf eP ;f] sf] ljj/0f tyf d'2f dfldnf clGtd ?kdf km};nf eO hl/jfgf
j'emfPsf] eP ;f] ;DaGwL ljj/0f
of] of]hgf eGbf cuf8Lsf] of]hgfsf] v'b ;DkQL d"No -g]6 P;]6 EofNo"_;DaGwL ljj/0f
of]hgf Joj:yfkssf] /]l6Ë u/]sf] eP /]l6Ë ug]{ sDkgL tyf /]l6Ë, ;+s]t
sf]if ;'kl/j]Ifs tyf sf]if ;'kl/j]Ifs;Fusf] ;Demf}tf ;DalGw ljj/0f
sf]if ;'kl/j]Ifsf] gfd, 7]ufgf, pd]/ tyf of]Uotf
sf]if ;'kl/j]Ifssf] Joj;flos cg'ej, d'Vo k]zf Joj;fo tyf xfn sfod /x]sf] lhDd]jf/L
of]hgf ;DaGwdf sf]if ;'kl/j]Ifssf] e"ldsf
sf]if k|a4{s / sf]if ;'kl/j]Ifs aLrsf] ;Demf}tfsf d'Vo d'Vo a'Fbfx?
of]]hgf ;DaGwL hfgsf/L
of]hgf ;DaGwL ljj/0f
of]hgfsf] p2]Zo
of]hgfn] nufgL ug]{ If]q
of]hgfsf] ljQLo k|If]k0f ;DaGwL ljj/0f
of]hgfsf] vr{ ;DaGwL ljj/0f
of]hgfsf] d'gfkmf ljt/0fsf] nIo
nufgL tyf nfef+;sf ;DaGwdf nfu' x'g] s/ ;DaGwL Joj:yf
of]hgfsf O{sfOx? csf]{ of]hgfdf x:tfGt/0f x'g]÷gx'g] s'/f / x'g] ePdf ;f] sf] k|lqmof
v'b ;DklQ d"No u0fgf tyf ;f] sf] k|sfzg;DaGwL Joj:yf
of]hgfdf cGt{lglxt hf]lvd tyf ;f] sf] Joj:yfkgsf] nflu Joj:yfkgsf] wf/0ff
OsfO{ lgisfzg ;DaGwL ljj/0f
OsfO{{ laqmL v'nf ul/g] ldlt tyf cjlw
lgj]bg ;Íng s]Gb| -laqmL s]Gb|_ ;DaGwL hfgsf/L
lgj]bg lbg;Sg] JolQm tyf ;+:yfx?
v/Lb ug{ ;lsg] Go"gtd tyf clwstd OsfO{{ ;+Vof
OsfO{{sf] afF8kmfF8, lkmtf{ e'QmfgL tyf ;"rLs/0f ;DaGwL Joj:yf
lgj]bg lbFbf Wofg lbg'kg]{ s'/fx?
OsfO{wgL -of]hgfsf ;xefuL_ nfO{ k|fKt x'g] clwsf/ tyf ;]jf
u'gf;f] ;'Gg] / ;dfwfg ug]{ k|s[of
of]hgf Joj:yfkssf] k|ltj4tf kq -8|o' 8]lnh]G; ;l6{lkms]6_ sf] k|lt
o; ljj/0f k'l:tsfdf k|sflzt tYo tyf ljj/0fx? 7Ls b'?:t 5g\ ;f] df km/s k/]df xfdL ;~rfnsx? lhDd]jf/ x'g]5f}+ egL ;lx 5fk ug]{
;~rfnsx?sf] gfd tyf b:tvt
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@[email protected] ljj/0f k'l:tsfdf k|of]u ePsf k|fljlws tyf cGo zAbfjnLsf] kl/efiff
-s_ æP]gÆ eGgfn] lwtf]kq ;DaGwL P]g, @)^# -;+zf]wg;lxt_ ;Demg'kb{5 .
-v_ ælgodfjnLÆ eGgfn] ;fd"lxs nufgL sf]if lgodfjnL, @)^& -;+zf]wg;lxt_ ;Demg'kb{5 .
-u_ ælgb]{lzsfÆ eGgfn] ;fd"lxs nufgL sf]if lgb]{lzsf, @)^( ;Demg'kb{5 .
-3_ æaf]8{Æ eGgfn] g]kfn lwtf]kq af]8{nfO{ ;Demg'kb{5 .
-ª_ æljj/0f kl':tsfÆ eGgfn] OsfO{ ;fj{hlgs lgisfzgsf] cfJxfg ug{'cl3 of]hgfsf] ;DaGwdf ;Defljt nufgLstf{nfO{
hfgsf/L k|bfg ug]{ k|of]hgsf nflu lgb]{lzsf adf]lhd k|sfzg ul/g] ljj/0f k'l:tsf ;Demg' k5{ .
-r_ æ;+sng s]Gb|Æ eGgfn] OsfO{sf] ;fj{hlgs ?kdf lgisfzg tyf las|Lsf nflu cfj]bg kmf/fd a'em\g] tyf OsfO{ afF8kmfF6
k'hf{ / OsfO{ wgL k|df0fkq ljt/0fsf nflu of]hgf Joj:yfks sDkgLn] tf]s]sf] ;+:yf ;Demg' kb{5 .
-5_ ælgisfzg a}+sÆ eGgfn] OsfO{sf] ;fj{hlgs lgisfzg tyf laqmLaf6 ;+sng x'g cfPsf] /sdnfO{ hDdf ug{sf] nflu
tf]lsPsf s au{sf] a}+sx?nfO{ ;Demg'kb{5 .
-h_ æsf]if k|j4{sÆ eGgfn] Unf]an cfOPdO{ a}+s lnld6]8nfO{ ;Demg'kb{5 .
-em_ æof]hgf Joj:yfksÆ eGgfn] Unf]an cfOPdO{ SofkL6n lnld6]8nfO{ ;Demg'kb{5 .
-`_ æsf]if ;'kl/j]IfsÆ eGgfn] lgodfjnLsf] Joj:yf adf]lhd Unf]an cfOPdO{ Do"r'cn km08sf] ;'kl/j]If0fsf nflu af]8{af6
:jLs[lt k|fKt u/L sf]if k|a4{saf6 lgo'Qm JolQmx?sf] ;d"xnfO{ ;Demg'kb{5 .
-6_ æl8kf]lh6/LÆ eGgfn] of]hgf cGt{utsf OsfO{ wgLx?sf] /]s8{ /fVg], OsfO{ gfd;f/L ;DaGwL sfo{ ug{] of]hgfsf] nufgLsf]
k|ltkmn k|fKt u/L ;f]sf] /]s8{ /fVg] OsfO{ wgLx?nfO{ nfef+z ljt/0f ug]{h:tf lgodfjnLn] tf]s]sf] sfo{ ug]{ cg'dlt k|fKt
Unf]jn cfOPdO{ SofkL6n lnld6]8nfO{ ;Demg'kb{5 .
@=# ljj/0f k'l:tsf tyf lgj]bg k|fKt ug]{ / lgj]bg a'emfpg] :yfgx?
l;=g+=
sDkgLsf] gfd 7]ufgf
!=
Unf]an cfOPdO{ SofkL6n lnld6]8, hdn, sf7df08f+}.
@=
Unf]an cfOPdO{ a}+s lnld6]8sf s]lGb|o sfof{no tyf ;+k"0f{ zfvf sfof{nox? .
pko'{Qm :yfgx?sf] cnfjf lgisfzg tyf laqmL k|aGwsåf/f cGo dfWod dfkm{t ;"lrt ul/g] ;Íng s]Gb|sf] ?kdf sfo{ ug]{
u/L lgo'Qm ljQLo ;+:yf tyf dr{]G6 a}+s/x?df ljj/0f–k'l:tsf k|fKt ug{ jf x]g{ ;lsg], lgj]bg kmf/d kfpg], a'´fpg] /
/sd hDdf ug{ ;lsg]5 .
cfj]bsn] ;+sng s]Gb| gePsf lhNnfx?af6 dfq 8«fkm\6 dfkm{t b/vf:t lbg kfOg]5 / o;/L cfj]bsn] cfj]bg lbg rfx]df
OsfO{ lgisfzg aGb x'g] cl3Nnf] lbg -;f] lbg ;fj{hlgs labf k/] ;f] sf] cl3Nnf] lbg_ ;Dddf Unf]jn cfOPdO{ SofkL6n
lnld6]8sf] gfddf lvlrPsf] Psfp06k]oL (A/c Payee) 8«fkm\6;fy OsfO{sf] cfj]bg kmf/fd g]kfn ;/sf/sf] x'nfs ;]jf
dfkm{t /lhi6«L u/L k7fPsf cfj]bgnfO{ dfq afF8kmfF8df ;dfj]z ul/g]5 . laqmL v'Nnf ePsf] cj:yfdf hf/L ePsf] ePtf
klg OsfO{ las|L aGb ePsf] !) -bz_ lbgkl5 k|fKt 8«fk\m6 / cfj]bg kmf/dnfO{ afF8kmfF8df ;dfj]z ul/g] 5}g .
@=$ ljj/0f k'l:tsfdf pNn]lvt ljj/0fx?sf] ;Totf tyf nufgLstf{sf] bfoLTj ;DaGwdfM
o; ljj/0f k'l:tsfdf pNn]v ul/Psf ljj/0fx? ;xefuLx?sf] hfgsf/Lsf] nflu P]g tyf lgodfjnL adf]lhd tof/ u/L
af]8{af6 :jLs[t ePsf] xf] . o;af6 of]hgfdf ;xefuL x'g rfxg] hf] sf]xLn] of]hgfdf ;xefuL x'g'eGbf cufl8 g} of]hgfaf/]
hfgsf/L k|fKt ug{ ;Sg]5g\ . of] ljj/0f k'l:tsf af]8{af6 :jLs[t ePtfklg o;sf] /fd|f];Fu cWoog u/]/ dfq nufgL ug{
;'emfj lbO{G5 . ljj/0f k'l:tsf k|sflzt eP kZrft\ lgisfzg v'nf x'g'cl3 jf ;f] cjlwdf o; ljj/0f k'l:tsfdf s'g}
k|sf/sf] kl/jt{g ePdf ;f]sf] ;fj{hlgs ?kdf hfgsf/L u/fOg]5 .
# = pb\3f]if0f M
#=! lgodg lgsfosf] hjfkmb]lxtf g/xg] pb\3f]if0f
OsfO{ ;fj{hlgs lgisfzg ug{sf nflu tof/ ul/Psf] o; ljj/0f k'l:tsfnfO{ lwtf]kq ;DaGwL k|rlnt sfg"g adf]lhd
g]kfn lwtf]kq af]8{n] :jLs[lt k|bfg u/]sf] 5 . o;/L k|bfg ul/Psf] :jLs[ltn] ljj/0f k'l:tsfdf plNnlvt s'/fsf] ;Totf
jf of]hgf Joj:yfks jf of]hgfsf] cfly{s ;Ifdtfsf] af/]df af]8{n] s'g} k|sf/sf] k|Tofe"t u/]sf] jf lhDd]jf/L lnPsf]
dflgg] 5}g .\
#[email protected] sf]if k|j4{ssf] pb\3f]if0f
k|rlnt sfg"g jdf]lhd of]hgf Joj:yfksn] tof/ u/]sf] o; of]hgf sf]if ;'kl/j]Ifs tyf af]8{sf] :jLs[ltdf ;~rfngdf
cfpg]5 . sf]if ;'kl/j]Ifs tyf of]hgf Joj:yfkssf] ;~rfns ;ldltdf sf]if k|j4{ssf] k|ltlglw ;~rfns dfkm{t of]hgfsf]
3
Joj;flos tyf lgod ;+ut Joj:yfkgdf sf]if k|j4{ssf] ;xeflutf /xg]5 . ljj/0f k'l:tsfdf ;dfa]z ljj/0f xfdLn] hfg]
a'em];Dd ;To tYo /x]sf 5g\ .
#=# of]hgf Joj:yfkssf] pb\3f]if0f
of] ljj/0f k'l:tsfdf of]hgf ;DaGwL hfgsf/Lx? pNn]v ul/Psf] 5 . o; ljj/0f k'l:tsfdf pNNf]v ul/Psf] ljj/0fx? cGo
;To tYoo'Qm k|lt o; ljj/0f k'l:tsfdf x:tfIf/ ug]{ xfdL ;+rfnsx? JolQmut jf ;fd'lxs ?kdf hjfjb]lxtf jxg ub{5f}+
. o; ljj/0f k'l:tsf tof/ ubf{ k|rlnt P]g÷lgodsf] kfngf ul/Psf] 5 . nufgLstf{x?nfO{ nufgL ;DaGwL ;';'lrt lg0f{o
lng cfjZos s'g} ljj/0f ;'rgf tyf hfgsf/Lx? n'sfPsf 5}gf}+ .
#=$ sf]if ;'kl/j]Ifssf] pb\3f]if0f
o; ljj/0f k'l:tsfnfO{ xfdLn] k'g/fjnf]sg u/L cg'df]bg u/]sf] x'gfn] o;df ;dfj]z ul/Psf ljlQo ljj/0f, of]hgf
Aoj:yfks, sf]if ;'kl/j]Ifs cfbL ;DalGw ljj/0f tyf hfgsf/Lx? ;To tYo /x]sf 5g\ . o; k'l:tsfdf pNn]v ul/Psf
ljj/0fx? :ki6 tyf k|ofKt dfqfdf /flvPsf] 5 / nufgLstf{x?nfO{ nufgL ;DalGw ;';"lrt lg0f{o lng cfjZos s'g}
ljj/0f, ;"rgf tyf hfgsf/Lx? n'sfO{Psf] 5}g .
$= of]hgf ;DaGwL ;+lIfKt hfgsf/L M
! s
v
u
@ s
v
u
3
ª
of]hgfsf] gfd
of]hgfsf] cfsf/
of]hgfsf] k|sf/
lgisfzg ug{ nfluPsf] OsfO{ ;+Vof
k|lt OsfO{ d"No
Go"gtd ljqmL x'g'kg]]{ OsfO{ ;+Vof
clwstd ;sfl/g] OsfO{ ;+Vof
of]hgfsf] cjlw
r
of]hgf kl/kSj x'g] ldlt
5
of]hgf laqmL v'Nnf x'g] ldlt
of]hgf laqmL aGb x'g] ldlt -l56f]df_
of]hgf laqmL aGb x'g] ldlt -l9nf]df_
h
em OsfO{ ljs|L s]Gb|x?
`
6
v/Lb ug'{kg]{ Go"gtd OsfO{ ;+Vof
v/Lb ug{ ;lsg] clwstd OsfO{ ;+Vof
7
OsfO{ laqmL tyf afF8kmfF6 ;DaGwL Joj:yf
8
;'rLs/0f tyf bf];|f] ahf/ sf/f]jf/ Joj:yf
#
of]hgfsf] d'gfkmf ljt/0fsf] nIo
$
OsfO{ v/Lb ug{ ;Sg] JolQm tyf ;+:yfx?
%
of]hgf Joj:yfkssf] gfd tyf 7]ufgf, :yflkt
P]g, btf{ ldlt, g]kfn lwtf]kq af]8{af6 of]hgf
Joj:yfkssf] cg'dlt k|fKt ldlt
Unf]an cfOPdO{ ;d'Ggt of]hgf – ! ( Global IME Samunnat Scheme–I)
?= *),)),)),))).– -?= c;L s/f]8_
aGbd'vL (Close-ended)
*,)),)),))) -cf7 s/f]8_
?= !).– -cIf]?kL ?= bz_
$,)),)),))) -rf/ s/f]8_
!),)),)),))) -bz s/f]8_
& jif{
of]hgfsf] cjlw OsfO{ afF8kmfF6 ePsf] ldltn] & jif{ -pQm cjlw kZrft\
of]hgfsf] nufgLnfO{ gubdf kl/0ft u/L OsfO{wgLx?nfO{ ;dfg'kflts lx;fjn]
k|rlnt sf'gg adf]lhd ljt/0f ul/g]_ .
@)&@.!!.)@ ut] .
@)&@.!!.)% ut] -a}+ls+u ;do kZrft\_ .
@)&@.!!.!^ ut] -a}+ls+u ;do kZrft\_ .
of]hgf Joj:yfks >L Unf]an cfOPdO SofkL6n ln= sf] sfof{no, sf]if k|j4{s
>L Unf]an cfOPdO{ a}+s ln= sf] k|wfg sfof{no / ;Dk"0f{ zfvf sfof{nox? tyf
of]hgf Joj:yfksn] lgo'Qm u/]sf ;+sng s]Gb|x? .
!)) -Ps zo_
*),)),))) -c;L nfv _
OsfO{ ljlqmsf nflu cfj]bg lng] sfo{ ;dfKt eP kZrft\ lwtf]kq afF8kmfF6
lgb]{lzsf, @)^* adf]lhd OsfO{sf] afF8kmfF6 ul/g] .
of]hgfsf OsfO{x? g]kfn :6s PS;r]Ghdf ;'rLs[t u/L sf/f]jf/ x'g] Joj:yf
ul/g] .
of]hgfn] sdfPsf] v'b d'gfkmfsf] cg'kftdf OsfO{sf] cª\lst d"Nosf] cfwf/df
d'gfkmf ljt/0f ul/g] . ;l~rt d'gfkmf (Retained Earning) k'gM nufgL ul/g] .
lgodfjnL Pj+ lgb]{lzsfsf] cwLgdf /xL g]kfnL gfu/Ls, u}/cfjf;Lo g]kfnLsf]
k|df0fkq -kl/rokq_ hf/L ePsf JolQm, k|rlnt sfg"gadf]lhd btf{ ePsf
g]kfnL kmd{, ;+3 ;+:yf, a}+s tyf ljlQo ;+:yf, aLdf sDkgL, s'g} klg ju{ jf
;d"xn] v8f u/]sf] sf]ifx? h:t} ;~rosf]if, sNof0fsf/L sf]if, u"7L, cIfo sf]if
cflbn] o; ljj/0f k'l:tsf cg';f/ hf/L ul/g] OsfO{ vl/b ug{ cfj]bg lbg
;Sg] .
Unf]an cfOPdO{ SofkL6n lnld6]8, kf]= a= g+= @!%((, t];|f] tNnf , /fli6|o
gfr3/, hdn, sf7df8f}+ . sDkgL P]g tyf lwtf]kq ;DaGwL P]g adf]lhd
:yfkgf ePsf] sDkgL /lhi6«f/sf] sfof{nodf btf{ ldltM @)^%.)@.!$, btf{ g+=
!)^&÷)^$÷)^%g]kfn lwtf]kq af]8{af6 cg'dlt k|fKt ldltM @)&@.)$.!(
4
^
of]hgf Joj:yfkssf] n]vfk/LIfssf] gfd tyf
7]ufgf
cf/= s]= Pzf]lzP6\;, rf6{8{ Psfp06]G6\;, s'k08f]n, nlntk'/ -jfXo
n]vfk/LIfs_ .
!=>L e/t l/hfn
7]ufgfM sf=d=kf=j8f g+= #%, sf]6]Zj/
@= >L hGd ho /]UdL
7]ufgfM sf=d=g=kf= j8f g+= #$, gof+ jfg]Zj/
&
*
sf]if ;'kl/j]Ifssf] gfd tyf 7]ufgf
/]l6Ë sDkgL tyf of]hgfsf] /]l6Ë ;+s]t
(
nufgLsf If]qx?
!
)
of]hgfsf] btf{ tyf x:tfGt/0f ug{ lgo"Qm
l8kf]lh6/Lsf] gfd / 7]ufgf
!
!
v'b ;DkQL d"No u0fgf tyf ;f] sf]
k|sfzg;DaGwL Joj:yf
#=>L nfn dl0f hf]zL
7]ufgfM sf=d=kf=j8f g+= !$, sn+sL
$= 8f= ef]h/fh cof{n
7]ufgfM sf=d=g=kf= j8f g+= !), jfg]Zj/ xfO6
%= >L s[i0f k|;fb Gof}kfg]
7]ufgfMsf=d=kf= j8f g+= &, rfjlxn
ICRA Nepal af6 sf]if k|j4{ssf] nflu /]l6Ë “[ICRANP-IR] A-”Adequate Credit
Quality Rating / of]hgf Aoj:yfkssf] nflu /]l6Ë “[ICRANP] AMC Quality 3
(AMC3)” Adequate assurance on Management Quality k|fKt .
lgodfjnLsf] lgod #$ Pj+ lgb]{lzsfsf] clwgdf /lx OsfO{ las|Ljf6 p7]sf] jf
;+sng ePsf] /sd b]xfo jdf]lhdsf] s'g} jf ;a} If]qdf nufgL ul/g]5 .
!= jf]8{df btf{ ePsf lwtf]kqx? .
@= ;fj{hlgs lgisfzg ePsf] lwtf]kq .
#= lwtf]kq ljlgdo jhf/df ;'lrs[t lwtf]kq .
$= g]kfn ;/sf/n] hf/L u/]sf] jf g]kfn ;/sf/sf] hdfgt jf k'0f{ ;'/lIft x'g]
ul/ ;/sf/L :jfldTj jf lgoGq0fdf /x]sf] s'g} ;+:yf jf /fi6| a}+sn] hf/L
u/]sf] C0fkq, 6|]h/L jLn tyf d'b|f jhf/sf cGo ;fwgx? .
%= a}+s tyf ljlQo ;+:yfdf lgIf]k .
^= d'b|f jhf/ pks/0f .
&= lwtf]kq jf]8{n] tf]lslbPsf] cGo If]q.
of]hgf Joj:yfks sDkgL cfkm}n] l8kf]lh6/Lsf] sfo{ ug]{ . ;f] sfo{ sDkgLsf]
hdn l:yt sfof{noaf6 ul/g] .
lgb]{lzsfn] Joj:yf u/] adf]lhd v'b ;DklQ d"No u0fgf ul/g] / ;f] ljj/0f
lgodfjnLn] Joj:yf u/] jdf]lhd ;fj{hlgs ul/g]5 . ;f] ;DjlGw lj:t[t
ljj/0f o; ljj/0f k'l:tsfsf] j'+bf *=( -s_ / -v_ df pNn]v ul/Psf] 5 .
% = sf]if k|j4{s;DaGwL hfgsf/L
%=! sf]if k|j4{ssf] gfd
>L Unf]an cfOPdO{ a}+s lnld6]8 .
%[email protected] of]hgf Joj:yfks sDkgLdf z]o/ :jfldTjsf] k|ltzt
of]hgf Joj:yfks sDkgLdf sf]if k|a4{s >L Unf]an cfOPdO{ a}+s lnld6]8sf] r'Qmf k"FhLsf] ^) k|ltzt z]o/ :jfldTj /x]sf]
5.
%=# sf]if k|j4{s :yflkt ePsf] P]g÷lgod;DaGwL ljj/0fM
k|rlnt sDkgL P]g cGtu{t ;+:yflkt / ;~rflnt Pj+ a+}s tyf ljQLo ;+:yf;DaGwL P]g,@)^# cg';f/ sf/f]af/ ug{ Ohfht
k|fKt .
%=$ sf]if k|j4{ssf] ;+lIfKt Oltxf;
Unf]an cfOPdO{ a}+s lnld6]8 k|rlnt sDkgL sfg"g adf]lhd ldlt @)^#÷)@÷!% df g]kfn;/sf/ sDkgL /lhi6«f/sf]
sfof{nodf klAns lnld6]8 sDkgLsf] ?kdf btf{ eO{ ldlt @)^#÷)(÷!^ df g]kfn /fi6« a}+saf6 ljQLo sf/f]jf/ ug{
:jLs[lt k|fKt u/L a+}sn] @)^#÷)(÷!* ut] b]lv cfˆgf] ljQLo sf/f]jf/ ub{} cfPsf] 5 . o; a}+sdf %!Ü z]o/ :jfldTj
;+:yfksz]o/wgLx?sf] / $(Ü z]o/ :jfldTj ;j{;fwf/0f z]o/wgLx?sf] /x]sf] 5 . Unf]an cfOPdO{ a}+s lnld6]8sf] s|]l86
/]l6Ë lgodfjnL, @)^* adf]lhd g]kfnsf] nfuL l:js[lt k|fKt s|]l86 /]l6Ë Ph]G;L Os|f g]kfn lnld6]8af6 s|]l86 /]l6Ë eO{
“[ICRANP-IR] A-”Adequate Credit Quality Rating” /]l6Ë k|fKt u/]sf] 5 .
%=% sf]if k|j4{ssf k|d'v p2]Zox?
sDkgLsf] k|aGwkq cg';f/ sDkgLsf d'Vo p2]Zox? b]xfo adf]lhd /x]sf 5g\ M
5
-s_ a+}ssf lgIf]kstf{ tyf z]o/wgLsf] xs lxtsf] ;+/If0f / ;Dj4{g ub{} ;j{;fwf/0fnfO{ u'0f:t/Lo tyf e/kbf]{ ljQLo ;]jf
pknAw u/fpg],
-v_ s[lif, pBf]u , ;]jf, Jofkf/ tyf cGo Jofj;flos ?kn] ;DefJo b]lvPsf pTkfbgzLn Joj;fosf] :yfkgf, ljsf;,
lj:tf/ / Ifdtf Pj+ pTkfbsTj j[l4sf nflu cfjZos ljQLo ;fwg cfGtl/s tyf afXo ;|f]taf6 h'6fO{ b]zsf]
cf}Bf]lus, Jofkfl/s Pj+ s[lif If]qsf] ljsf;df ultzLntf Nofpg ;xof]u k'¥ofpg],
-u_ pknAw zLk, >d tyf k"FhLnfO{ plrt kl/rfng u/L u|fdL0f tyf zx/L If]qdf pTkfbg Pj+ /f]huf/Ld"ns Joj;fosf]
:yfkgf, ;~rfng, ljsf;, lj:tf/ Pj+ k|j4{g ug{] / ;f] sfo{sf] nflu cfjZos ljQLo ;fwg, k|fljlws tyf
Joj:yfksLo k/fdz{ ;]jf, tflnd tyf k|ljlw pknAw u/fO{ ul/aL lgjf/0fsf nflu ;lqmo ?kdf ;+nUg eO{ ;xof]u
k'¥ofpg], /
-3_ d'ns
' df 5l/P/ /x]sf] kF"hLnfO{ PsLs[t u/L ;+:yfut nufgL tyf :j:y k|lt:kwf{sf] dfWodaf6 ljQLo dWo:ytfsf] ;]jf
pknAw u/fpg] .
%=^ sf]if k|a4{ssf] ljut tLg jif{sf] n]vfk/LIf0f ePsf] jf;nft, gfkmf gf]S;fg lx;fa tyf gub k|jfx ljj/0f, -;xfos sDkgL
eP ;dli6s[t ?kdf_, tyf ljut tLg jif{sf] k|lt z]o/ cfDbfgL -clg{Ë k/ z]o/_ / k|lt z]o/ g]6jy{ ;DaGwL ljj/0f
Unf]an cfOPdO{ a}+s lnld6]8 sf] ljut tLg jif{sf] n]vfk/LIf0f ePsf] ;dli6s[t jf;nft, gfkmfgf]S;fg lx;fa, gfkmf
gf]S;fg afF8kmfF6 lx;fa tyf gub k|jfx ljj/0f tyf ljut tLgjif{sf] k|lt z]o/ cfDbfgL -clg{Ë k/ z]o/_ / k|lt z]o/
g]6jy{;DaGwL ljj/0f b]xfo adf]lhd /x]sf] 5 M
;dli6s[t jf;nft
-/sd ?= xhf/df_
ljj/0f
)^(÷&)
k"FhL tyf bfloTj
z]o/ k"FhL
hu]8f sf]ifx?
lgoGq0f gx'g] :jfy{
C0fkq tyf a08
ltg{ afFsL shf{ ;fk6
lgIf]k lx;fa
e'QmfgL lbg'kg]{ lanx¿
k|:tfljt tyf e'QmfgL lbg afFsL nfef+z
cfos/ bfloTj
cGo bfloTj
hDdf
2,78,08,58
44,99,30
40,00,00
10,70,43
34,11,14,66
1,95,71
26,71
11,4,69,51
39,01,84,90
;DkQL
)^(÷&)
gub df}Hbft
g]kfn /fi6« a}+sdf /x]sf] df}Hbft
a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft
dfu tyf cNk ;'rgfdf k|fKt x'g] /sd
nufgL
shf{, ;fk6 tyf lan vl/b
l:y/ ;DkQL
u}/ a}+lsË ;DkQL
cGo ;DkQL
hDdf
92,99,33
3,19,01,25
1,42,39,22
1,60,85
5,54,89,46
26,21,22,97
69,22,26
1,00,49,55
39,01,84,90
6
jf:tljs
)&)÷&!
4,97,66,40
11,61,75,88
4,80,68
40,00,00
14,31,29
52,29,20,58
9,54,91
16,56,73
10,57
1,25,18,85
60,53,57,59
jf:tljs
)&)÷&!
1,37,31,55
3,92,33,45
2,95,86,17
8,64,87,45
41,77,76,51
82,25,84
1,03,16,62
60,53,57,59
)&!÷&@
6,16,42,68
1,16,80,73
4,58,98
40,00,00
10,33,18
60,04,39,45
7,15,79
1,28,30,01
69,28,00,81
)&!÷&@
1,46,70,09
4,75,13,33
1,48,75,30
10,73,82,34
48,93,69,68
90,49,03
-99,41,05
69,28,00,81
;dli6s[t Gffkmf–gf]S;fg lx;fj ljj/0f
ljj/0f
-/sd ?= xhf/df_
)^(÷&)
Aofh cfDbfgL
Aofh vr{
v'b Aofh cfDbfgL
sldzg tyf l8:sfp06
cGo ;~rfng cfDbfgL
;6xL 36a9 cfDbfgL
s'n ;~rfng cfDbfgL
sd{rf/L vr{
cGo ;~rfng vr{
;6xL 36a9 gf]S;fg
;Defljt gf]S;fgL Joj:yf cl3sf] ;~rfng
d'gfkmf÷gf]S;fg
;Defljt gf]S;fgL Joj:yfx?
;~rfng d'gfkmf
u}/ ;~rfng cfDbfgL÷-gf]S;fg_
;Defljt gf]S:ffgL Joj:yf af6 lkmtf{
lgoldt sf/f]af/af6 ePsf] d'gfkmf
c;fdfGo sf/f]af/ x?af6 ePsf] d'gfkmf÷-gf]S;fg_
;Dk"0f{ sf/f]af/ ;dfj]z kl5sf] v'b d'gfkmf
sd{rf/L af]g; Joj:yf
cfos/ Joj:yf
o; jif{sf]
ut jif{sf]
:yug s/
;xfos sDkgLsf] gfkmf÷-gf]S;fg_ sf] clgolGqt :jfy{sf] c+z
v'b gfkmf÷-gf]S;fg_
7
jf:tljs
)&)÷&!
)&!÷&@
3,20,66,46
1,82,67,85
1,37,98,62
17,18,96
21,57,96
7,31,48
1,84,07,02
28,97,75
48,50,76
-
3,81,57,73
2,04,96,09
1,76,61,64
22,42,78
26,75,55
13,84,56
2,39,64,54
37,75,38
64,36,57
-
4,66,32,70
2,37,07,81
2,29,24,89
29,60,28
38,61,21
20,31,29
3,17,77,67
64,11,08
74,72,06
-
1,06,58,52
1,37,52,58
1,78,94,53
47,43,98
59,14,54
-2,91
14,33,40
73,45,03
-1,69,08
71,75,94
6,52,36
20,31,40
21,97,04
-1,65,64
44,92,,18
44,01,48
93,51,10
6,60,45
41,09,49
1,41,21,04
3,31,02
1,44,52,07
13,13,82
32,76,92
37,50,75
-19
-5,54,27
80,63
98,61,32
55,03,06
1,23,91,47
87,88
47,20,97
1,72,00,32
-17,54,76
1,54,45,57
14,09,60
44,59,28
41,74,03
2,69,91
-5,07
20,40
95,76,69
;dli6s[t Gffkmf–gf]S;fg af8kmfF6 lx;fj ljj/0f
-/sd ?= xhf/df_
ljj/0f
)^(÷&)
jf:tljs
)&)÷&!
)&!÷&@
cfDbfgL
1,79,29
44,92,18
46
1,13,29
98,61,32
-
s'n
-16,88,59
24,20,72
54,04,06
1,90,99
7
71,40,00
1,73,05,67
36,57,76
95,76,69
20,16,29
-3,16
5,66
1,52,53,23
s'n
;l~rt d'gfkmf÷gf]S:ffg
8,98,44
36,27,21
10,16
17,89
5,71,43
1,65,64
52,90,77
1,13,29
19,48,07
16,56,73
86,97,82
2,22,11
9,96
57,1,43
5,35,34
6,46
1,36,47,92
36,57,76
19,21,22
1,15,26,68
88,18
8,90,74
-2,52,79
5,71,43
1,47,45,47
5,07,76
ut jif{;Ddsf] ;+lrt d'gfkmf
o; jif{sf] d'gfkmf
;6xL 36a9 sf]if
kF"hL ;dfof]hg sf]if
z]o/ lk|ldod
Unf]an cfOPdO{ SofkL6n ln= jf6 k|fKt nfef+zdf TDS e'QmfgL
dh{ ePsf ;+:yfx?sf] ;+lrt gfkmfaf6 :yfgfGt/0f
Unf]an cfOPdO{ SofkL6n ln= jf6 :yfgfGt/0f ePsf] k'+lhut hu]8f
k'+lhut hu]8f sf]ifjf6 :yfgfGt/0f
vr{
ut jif{;Ddsf] ;+lrt gf]S;fg
o; jif{sf] gf]S;fg
;fwf/0f hu]8f sf]if
e}k/L cfpg] hu]8f sf]if
;+:yf ljsf; sf]if
nfef+z ;dLs/0f sf]if
sd{rf/L ;DaGwL hu]8fx?
k|:tfljt nfef+z
k|:tfljt af]g; z]o/ hf/L
ljz]if hu]8f sf]if
;6xL 36a9sf]if
kF"hL lkmtf{ hu]8f sf]if
kF"hL ;dfof] sf]if
nufgL ;dfof]hg sf]if
l8a]Gr/ lkmtf{ e'TfmfgL sf]if
:yug s/ sf]if
;xfos sDkgL¢f/f k|fKt k'lhut hu]8f
8
;dli6s[t gub k|jfx ljj/0f
s
!
@
v
u
3
ª
r
5
h
-/sd ?= xhf/df_
ljj/0f
sf/f]af/ ;+rfngaf6 gub k|fKt
gub k|fKtL
Aofh cfDbfgL
sldzg tyf l8:sfp06 cfDbfgL
ljb]zL ljlgod sf/f]af/af6 cfDbfgL
ckn]lvt shf{sf] c;"nL
cGo cfDbfgL
:yug s/ cfDbfgL
gub e'QmfgL
Aofh vr{
sd{rf/L vr{
sfof{no ;+rfng vr{
cfos/ e'QmfgL
cGo vr{
sfo{ut k"FhL ultljlw cl3sf] gub k|jfx
;+rfng ;DaGwL rfn" ;DkQL df sdL ÷-j[l4_
dfu tyf cNk;'rgfdf k|fKt x'g] /sddf sdL ÷-j[l4_
cGo cNksfnLg nufgLdf sdL ÷-j[l4_
shf{ tyf lan v/Lbdf sdL ÷-j[l4_
cGo ;DkQL df sdL ÷-j[l4_
u}/ a}+lsË ;DkQL df sdL ÷-j[l4_
;+rfng ;DaGwL rfn" bfloTjdf -sdL_ ÷ j[l4
lgIf]k bfloTjdf -sdL_ ÷j[l4
;l6{lkms]6 ckm l8kf]lh6df -sdL_ ÷j[l4
cNksfnLg ;fk6Ldf -sdL_ ÷j[l4
cGo bfloTjdf -sdL_ ÷j[l4
nufgL sf/f]af/df gub k|jfx
bL3{sfnLg nufgLdf sdL ÷-j[l4_
:yL/ ;DkQL df sdL ÷-j[l4_
bL3{sfnLg nufgLdf Aofh cfDbfgL
nfef+z cfDbfgL
u}/ a}ls+Ë ;DklQsf] las|L
ljlQo sf/f]af/af6 gub k|jfx
bL3{sfnLg C0f -a08, l8j]Gr/ cflb_ df -sdL_ ÷j[l4
z]o/ k"FhLdf -sdL_ ÷j[l4
cGo bfloTjdf -sdL_ ÷j[l4
nfef+z vr{
)^(÷&)
gub tyf a}+s df}Hbftsf] ljlgdo b/df ePsf] km/saf6 cfDbfgL÷vr{
sdh{ P08 6|i6 a}+s g]kfn lnld6]8sf]
o; aif{sf] ;Dk"0f{ ultljlwaf6 gub k|jfx -s±v±u±3_
gub tyf a}+sdf /x]sf] ;'? df}Hbft
gub tyf a}+sdf /x]sf] clGtd df}Hbft
9
54,93,62
3,56,40,53
3,10,34,20
17,57,54
6,90,83
21,57,96
2,76,54,83
1,83,94,57
32,23,34
38,66,59
21,70,33
79,85,70
-8,10,14,45
-1,60,85
-1,30,93,04
-6,24,67,49
-52,93,06
7852237
7,19,77,01
1,97,22
6348, ,14
-1,25,98
-12,05,22
10,79,24
-21,84,81
-21,84,81
40,65
24,48,70
56,72,17
4,97,67,63
5,54,39,80
jf:tljs
)&)÷&!
2,79,71,75
4,42,14,45
3,85,58,82
23,21,78
49614
21,64
28,16,07
3,75,44,89
2,16,68,88
41,99,17
70,37,60
45,92,18
47,06
66,69,56
-4,54,24,04
1,60,85
57,97,48
-6,03,26,65
89,44,27
6,67,26,23
7,15,44,95
3,60,86
-51,79,58
-2,85,75,75
-3,10,51,19
-6,48,91
15,58,48
24,36
15,41,50
-2,27,82
-2,27,82
8,88,42
2,70,54,78
2,71,11,37
5,54,39,80
8,25,51,17
)&!÷&@
-20,98,33
5,48,12,95
4,61,14,38
30,36,97
16,78,55
39,83,05
4,08,71,19
2,33,76,66
69,78,99
59,52,09
45,32,32
31,13
1,39,41,76
-9,18,63,01
-1,54,58,02
-7,28,13,43
-35,91,56
7,58,22,93
7,75,18,87
-3,98,11
-12,97,84
-58,67,95
-54,53,79
-19,02,75
10,97,01
30,24
3,61,34
-12,15,58
3,49,59
-15,65,18
3,52,74
-88,29,12
8,25,51,17
7,70,58,72
ljut tLg jif{sf] k|lt z]o/ cfDbfgL (EPS) / k|lt z]o/ g]6jy{;DaGwL ljj/0f
ljj/0f
)^(÷&)
16.15
2,78,08,58
44,99,30
32,31
2,78,09
116.19
13.90
k|lt z]o/ cfDbfgL -?=_
r'Qmf k"FhL
hu]8f tyf sf]if***
hDdf g]6jy{ -?= bz nfvdf_
z]o/ ;+Vof xhf/df
k|lt z]o/ g]6jy{ ?=
g]6jy{df k|ltkmn -Ü_
-/sd ?= xhf/df_
jf:tljs
)&)÷&!
19.57
4,97,66,40
11,61,75,88
61,26
4,97,66
123.10
15.90
)&!÷&@
19.17
5,01,16,00
2,32,07,41
73,23
5,01,16
146.12
13.12
Gff]6 M cf j @)&).&! df a}+sn] ;xfos sDkgLsf] ?kdf ;fljs Pln6 SofkL6n lnld6]8 -xfn Unf]an cfOPdO{ SofkL6n ln_ sf] r'Qmf kF'hLsf] ^)Ü
z]o/df nufgL u/]sf] x'gfn] ;f] eGbf cuf8Lsf ljQLo ljj/0fx? a}+ssf dfq ljQLo ljj/0fx? x'g\ .
^ = of]hgf Joj:yfks ;DaGwL ljj/0f
^=! of]hgf Joj:yfkssf] kl/ro
-s_ of]hgf Joj:yfkssf] gfd
>L Unf]an cfOPdO{ SofkL6n lnld6]8
-v_ of]hgf Joj:yfks :yflkt ePsf] P]g÷lgod;DaGwL ljj/0f
of]hgf Joj:yfks sDkgLM >L Unf]an cfOPdO{ SofkL6n lnld6]8 sDkgL P]g, @)^# / lwtf]kq ;DaGwL P]g, @)^# cGtu{t
lwtf]kq Joj;foL dr]{G6 a}+s/sf] ?kdf :yfkgf ePsf] xf] .
-u_ of]hgf Joj:yfkssf] /lhi68{ 7]ufgf
sf7df08f} lhNnf, sf7df08f} dxfgu/kflnsf, j8f g+M #), hdn .
-3_ of]hgf Joj:yfkssf] :yfkgfsfnb]lv xfn;Ddsf] ;+lIfKt Oltxf;
Unf]an cfOPdO{ SofkL6n lnld6]8 -;fljs Pln6 SofkL6n lnld6]8_ sDkgL P]g, @)^# cGtu{t ldlt @)^%÷)@÷!$ df
g]kfn ;/sf/, pBf]u dGqfno, sDkgL /lhi6«f/sf] sfof{nodf btf{ ePsf] xf] . sDkgLn] lwtf]kq ;DaGwL P]g @)^# cGtu{t
lwtf]kq Joj;foL dr]{G6 a+}s/sf] ?kdf sfo{ ug{ g]kfn lwtf]kq af]8{jf6 ldlt @)^%÷)%÷@@ df cg'dltkq k|fKt u/L ;]fxL
ldltaf6 dr]{G6 a}+ls+u ;]jf k|bfg ub}{ cfPsf] 5 . sDkgLn] cfkm\gf] :yfkgf jif{df lwtf]kq lgisfzg tyf laqmL k|aGwssf]
?kdf ljleGg ;+3 ;+:yfx?sf] lwtf]kqsf] ;fj{hlgs lgisfzg sfo{ u/]sf]df xfn sDkgLn] ;f] sf] cnfjf cfkm"n] k|bfg ug]{
;]jfnfO{ ljljwLs/0f ub}{ z]o/ /lhi6«f/ ;]jf ;d]t ;~rfng ul/ xfn} ldlt @)&@÷)@÷#@ df nufgL Joj:yfkg ;]jf tyf
z]o/ k|Tofe"tL ;]jf ;~rfngsf] cg'dlt k|fKt ul/ ;]jf ;~rfngsf] tof/Ldf /x]sf] 5 . ;fy} o; sDkgLn] ldlt
@)&@÷)$÷!( df g]kfn lwtf]kq af]8{af6 of]hgf Joj:yfks tyf l8kf]lh6/Lsf] sfo{ ug]{ cg'dlt ;d]t k|fKt u/]sf] 5 .
-ª_ of]hgf Joj:yfkssf k|d'v p2]Zox?
k|aGwkqdf pNn]v eP adf]lhd of]hgf Joj:yfkssf k|d'v p2]Zox? b]xfo adf]lhd /x]sf 5g\ M
!= ;+ul7t ;+:yfsf] lwtf]kq lgisfzgsf nfuL ljj/0f kq, las|L ;DjGwL k|:tfj tyf cGo ljj/0f tof/ ug]{ nufot
lwtf]kqsf] lgisfzg tyf las|L k|jGw ;DaGwL cfjZos ;a} sfo{x? ug{] .
@= ;+ul7t ;+:yfsf] tkm{af6 lwtf]kq wgLx?sf] clen]v /fVg] tyf lwtf]kq wgLx?sf] gfd;f/L nufot z]o/ /lhi6|]zg
;DjlGw cGo ;]jf k|bfg ug{] .
#= nufgL Joj:yfkg ;DalGw sfo{ ug{] .
$= nufgL ;DalGw k/fdz{ ;]jf k|bfg ug{].
%= ;+ul7t ;+:yf;+u ;Demf}tf u/L ;+ul7t ;+:yfn] lgisfzg u/]sf] lwtf]kqx? las|L gePsf] cj:yfdf cfkm'n] v/Lb ug{
k|Tofe'lt -c08//fOl6Ë_ lbg] sfo{ ug]{] .
^=u|fxs ;+u ;Demf}tf u/L u|fxssf nfuL nufgL Joj:yfkg ;DjlGw sfo{ ug{] .
&=;fd'lxs nufgL sf]if Joj:yfkg ;DalGw sfo{ ug{] .
10
*=lwtf]kq btf{ jf lwtf]kqsf] s]lGb|o lgIf]k ;]jf jf l8kf]lh6/L -s:6f]l8on_ ;]jf ;DjlGw sfo{ ug{] .
(= lwtf]kq sf/f]jf/sf] lx;fa /fkm;fkm ug]{ ;DalGw sfo{ ug]{ .
!)=lwtf]kq jhf/ lgdf{tfsf] sfd ug]{ .
!!=ljlQo, Joj:yfkg, k'FhL k'g;+{/rgf, dh{/, PSjLlh;g, 6]scf]e/ cflb jf ;f] ;DaGwL k/fdz{ ;]jf k|bfg ug{].
^[email protected] of]hgf Joj:yfkssf] efjL o.]hgf tyf /0fgLlt
-s_ Joj;fo÷ ;]jf a[l4sf nflu of]hgf Joj:yfkssf] efjL of]hgf / To:tf] of]hgfsf] k|flKtsf nflu rflng] ;doj4 /0fgLlt M
sDkgLn] ahf/sf] cj:yf x]/L o; of]hgfsf cltl/Qm cGo ljleGg of]hgfx? ;d]t ;~rfngdf Nofpg]5 . g]kfn lwtf]kq
af]8{sf] cg'dlt lnO{ lwtf]kq ;DaGwL cGo Joj;fox? ug]{ sDkgLsf] of]hgf /x]sf] 5 . sDkgLn] ;do ;fk]If cfkmgf] k|ljlw
;'wf/ u/L g]kfn e/ cfkmgf] ;]jf lj:tf/ ug]{ tyf nufgL -OGe]i6d]G6_ a}+ls+usf] If]qdf ljljw gofF ;]jf k|bfg ub}{ hfg]
/0fgLlt lnPsf] 5 .
-v_ k|lt:kwf{, ljBdfg cfly{s l:ylt / ;dfg lsl;dsf] pBf]usf] l:yltsf] cfwf/df of]hgf Jo:yfkssf] Joj;fosf] eljio M
g]kfnL k"FhL ahf/df ;fd"lxs nufgL sf]ifsf] cjwf/0ff xfn;fn} ljsf; ePsf] xf] . lwtf]kq ahf/ lj:tf/sf] s|ddf /x]sf]
jt{dfg cj:yfdf sf]if Joj:yfkg Joj;fosf] /fd|f] eljio /x]sf] 5 . ahf/df ;+:yfut nufgLstf{sf] Go'g ;xeflutf /x]sf]
jt{dfg cj:yfdf o;n] lwtf]kqsf] ahf/d"Nodf cfpg ;Sg] c:jefljs ptf/ r9fjnfO{ ;Gt'ngdf Nofpg] tyf
hg;fwf/0fsf] nufgLnfO{ plrt tj/n] Joj:yfkg u/L pgLx?nfO{ plrt k|ltkmn k|bfg ug]{ / ;f] af6 lwtf]kq ahf/df
hg;fwf/0fsf] ;xeflutfdf clea[l4 u/L ;du| lwtf]kqsf] ljsf;df ;3fp k'¥ofpg]5 . o; k|sf/sf] ;]jf k|bfg ug{ :yflkt
sDkgLx? ;]jfsf] k|fylds r/0fd} /x]sf 5g\ . o; sDkgLn] cfˆgf] If]qdf k|lt:kwL{ /xg cfjZos /0fgLlt tof/ u/]sf] 5 .
sDkgL cfˆgf] nufgLdf /x]sf hf]lvdx? sd u/L eljiodf k"FhLahf/df dxTjk"0f{ :yfg lng] ljZjf; lnOPsf] 5 . ;fy} o;
k|sf/sf] Joj;fodf Joj;foLs tyf k|lt:klw{ ;+:yfsf] ?kn] cufl8 a9\g Unf]an cfOPdO{ SofkL6n lnld6]8 k|ltj4 5 .
^=# of]hgf Joj:yfkssf] ;+rfns ;ldltsf] ;+/rgf / k|ltlglwTj ;DaGwL Joj:yf M
of]hgf Joj:yfkssf] % ;b:oLo ;+rfns ;ldlt /x]sf] 5 . h;df ;fd"lxs nufgL sf]if lgodfjnL, @)^& -;+zf]wg ;lxt_
sf] Joj:yf adf]lhd ! ltxfO{ cyf{t @ hgf ;b:o :jtGq ;+rfns /x]sf 5g\ eg] sf]if k|j4{s Unf]an cfOPdO{ a}+s ln= ;d'x s_ af6 b'O hgf k|ltlglw tyf cGo ;+:yfks -;d'x Vf_ af6 ! hgf k|ltlglw /x]sf 5g\ .
^=$ of]hgf Joj:yfkssf] k"FhL ;+/rgf -clws[t k"FhL, hf/L
-s_ clws[t k"F"hL M?= !),)),)),))).– -cIf]?kL ?=
-v_ hf/L k"F"hL
M?= !),)),)),))).– -cIf]?kL ?=
-u_ r'Qmf kF"hL
M?= !),)),)),))).– -cIf]?kL ?=
/x]sf] 5 .
k"FhL tyf r'Qmfk"FhL_
b; s/f]8_ -?= !))
b; s/f]8_ -?= !))
b; s/f]8_ -?= !))
;DaGwL hfgsf/L
.– b/sf !),)),))) lsQf_
.– b/sf !),)),))) lsQf_
.– b/sf !),)),))) lsQf_
^=% of]hgf Joj:yfkssf] ;+:yfks tyf ;~rfns;DaGwL hfgsf/L
-s_ ;+:yfks z]o/wgLx?sf] gfd, 7]ufgf, /fli6«otf, z]o/ :jfldTj-r'Qmf k"FhLsf] cfwf/df_, z}lIfs of]Uotf / cg'ej M
s|=
;+
gfd
7]ufgf
/fli6|otf
Zf]o/ :jfldTj
% df
z}lIfs of]Uotf
cg'ej
!
>L Unf]an cfOPdO{ a}+s ln=
j8f g+ #, sf7df08f}
g]kfnL
60=00
nfu" gx"g]
nfu" gx"g]
@
>L lgldiff OGe]i6d]06 k|f=nL=
kfgLkf]v/L, sf7df08f}
g]kfnL
18=70
nfu" gx"g]
nfu" gx"g]
#
>L dgf]h g]kfn
sNn]/L #, wflbË
g]kfnL
7=5
:gfts
Jofkf/ Joj;fo
$
>L /fh]Gb| zfSo
n=k'= #, k'Nrf]s
g]kfnL
3=00
:gfts
Jofkf/ Joj;fo
%
>L cNkgf zdf{
lslt{k'/ #, sf7df08f}+
g]kfnL
1=7
^
>L clDasf k|;fb kf}8]n
b/f}+ #, :of+hf
g]kfnL
1=5
:gftsf]Q/
Jofkf/ Joj;fo
&
>L ;lrghË /fodfemL
g]kfnL
1=3
:gftsf]Q/
*
>L Zofd jxfb'/ lh=;L
g]kfnL
1=25
:gfts
(
>L lbk]Gb| sfsL{
s'df/jtL{ –! , gjnk/f;L
j8fufFp uf=lj=;= j8f g+= %,
u'NdL
e/tk'/ *, lrtjg
g]kfnL
0=55
Pd= lkmn=
a}lsu If]qsf] cg'ej
ko{6g tyf lzIff If]qsf]
cg'ej
a}lsu If]qsf] cg'ej
!)
>L ;fljqL l3ld/]
Wffkf;L (, sf7df08f}
g]kfnL
0=5
:gftsf]Q/
a}lsu If]qsf] cg'ej
!!
>L ;ljtf s'df/L l3ld/]
8f+uLxf6 *, df]/ª
g]kfnL
0=5
11
k|=k|=k=tx
k|=k|=k=tx
lzIff If]qdf !$ jif{sf] cg'ej
u[lx0fL
[email protected]
>L dLg' clwsf/L
kfFrvfn ^, sfe]|
g]kfnL
0=5
!#
>L sNkgf kGt
sf7df08f} ##, 1fg]Zj/
g]kfnL
0=5
P;=Pn=;L
!$
>L lzjl;+x sfsL{
l;Q8 $, j}t8L
g]kfnL
0=5
:gfts
!%
!^
!&
!*
!(
>L
>L
>L
>L
>L
cf}/xL &, dxf]Q/L
lrlt *, nDfh'Ë
n=k'= !), nlntk'/
nlntk'/ p=g=kf *, nlntk'/
kf]v/f p=d=g=kf !, sfZsL
g]kfnL
g]kfnL
g]kfnL
g]kfnL
g]kfnL
0=5
:gftsf]Q/
0=4
:gfts
0=2
:gftsf]Q/
0=2
P=l;=l;=P
0=15
:gfts
@)
>L dGh' j:tL
g]kfnL
0=15
P;=Pn=;L
O{Zj/k|;fb pkfWofo
;/nf lji6
;'/Iff 9'+u]n
ltldnf >]i7
;'idf k|wfg
w/fg g=kf= %, ;'g;/L
k|=k|=k=tx
@! >L pdf lai6
bf]xf]nL – # , u'NdL
g]kfnL
0=1
@@
sf=d=g=kf #@
g]kfnL
0=1
@# >L kljqf s'df/L zdf{
@$ >L dx]z l;njfn
vf]nf nfs'/L $, kj{t
dbfgk'/ #, g'jfsf]6
g]kfnL
g]kfnL
0=05
:gfts
@%
u]hf &, kfNkf
g]kfnL
0=05
l;=P=
>L /lj cof{n
>L cRo't/fh hf]zL
k|=k|=k=tx
l;len
cf]e/l;o/
0=1
P;=Pn=;L
u[lx0fL
a}lsu If]qsf] cg'ej
Jofkf/ Joj;fo
l/8/, g]kfnL ljefu, lt=lj=
Jofkf/ Joj;fo
NGO If]qsf] cg'ej
a}lsu If]qsf] cg'ej
lzIff If]qsf] cg'ej
lzIff tyf ;xsf/L If]qsf]
cg'ej
u[lx0fL
Joj;fo tyf gf]s/L
u[lx0fL
a}lsu If]qsf] cg'ej
a}lsu, 6]lnsd tyf c:ktfn
If]qsf] cg'ej
-v_ ;~rfnsx?sf] gfd, kb, pd]/, 7]ufgf, /fli6«otf, z}lIfs of]Uotf / cg'ej
l;=
g+
Gffd
kb
k|ltlglwTj
Unf]an
cfOPdO{
a}+s ln=
%!
jif{
:jtGq
;+rfns
%)
jif{
##
jif{
!=
>L hgs zdf{
kf}8]n
cWoIf
@=
>L /ljg s'df/
cfrfo{
;+rfns
#=
>L ljKnj l;+x
;+rfns
$=
>L /+hg s'df/ yfkf
;+rfns
%=
>L sdn k|;fb
cof{n
;+rfns
Unf]an
cfOPdO{
a}+s ln=
lgldiff
OGe]i6d]06
k|f=nL=
pd]/
/fli6«otf
7]ufgf
z}lIfs
of]Uotf
cg'ej
g]kfnL
Z+f+s/kf]v/L–%, kj{t,
wf}nflu/L
Pd=la=P=
a}+lsË If]qdf #) jif{sf] sfo{ cg'ej
g]kfnL
g]kfnL
sf7df8f}–+ @, 6+ufn,
sf7df8f}+
sf7df8f}–+ #@,
afg]Zj/, sf7df8f}+
lk=Pr=l8
Pd=la=P==
@) jif{sf] Joj:yfkg tyf
cWofkgsf] cg'ej
* jif{sf] a}+lsË, Joj:yfkg tyf
cWofkgsf] cg'ej
#%
jif{
g]kfnL
led]Zj/–!! ,
bf]nvf, hgsk'/
Pd=la=P==
* jif{sf] a}+lsË cg'ej
#*
jif{
g]kfnL
Yf'dkf]v/f – @
:ofËhf , u08sL
Pd=la=P==
!! jif{sf] n]vf tyf ljQ;DjlGw
cg'ej
-u_ ;+:yfksx? s'g} sDkgL÷;:+yf ePdf To:tf] sDkgL÷;+:yfsf] gfd tyf 7]ufgf, sDkgLn] ug]{] Joj;fo tyf pQm
sDkgL÷;+:yfsf;~rfnsx?sf] gfd, 7]ufgf, -k|fs[lts JolQm gv'n];Dd_
l;=g+=
;+:yfks sDkgLsf]
gfd
sDkgLn] ug]{
Joj;fo
!=
>L Unf]an cfOPdO{
a}+s lnld6]8
a}+lsË Joj;fo
@=
>L lgldiff OGe]i6d]G6
k|f= ln=
pBf]u, Jofkf/
;+rfnsx?sf]
gfd
>L rGb| k|;fb 9sfn
>L ;'dg kf]v/]n
>L ;'/h s'df/ >]i7
>L clZjgL s'df/ cfrfo{
>L kjg s'df/ led;l/of
>L ;'bz{g s[i0f >]i7
>L /0f axfb'/ >]i7
>L sNof0f aGw' cof{n
>L ;Gtf]if kf}8]n
>Ldlt ;/:jtL zdf{
kb
cWoIf
;+rfns
;+rfns
;+rfns
;+rfns
;+rfns
;+rfns
;+rfns
cWoIf
;+rfns
7]ufgf
sf=lh=sf=d=g=kf j8f g+ $
n=k'=lh,n'e' uf=lj=; j8f g+ *
sf=lh=sf=d=g=kf j8f g+ !#, sflndf6L
sf=lh=sf=d=g=kf j8f g+ !)
sf=lh=sf=d=g=kf j8f g+ #$, afg]Zj/
sf=lh=sf=d=g=kf j8f g+ @&,Tof}8f
sf=lh=sf=d=g=kf j8f g+ #@,3§]s'nf]
sf=lh, sLlt{k'/ g=kf= j8f g+ # , 6\ofËnfkmfF6
sf7df08f}–$, sf7df08f}
e/tk'/–!!, lrtjg
-3_ ;+ul7t ;+:yfsf] ;~rfns cGo s'g} sDkgL÷;+:yf;Fu cfj4 ePTo:tf] ;~rfns / cfj4 ePsf] sDkgL÷;+:yfsf] gfd tyf
7]ufgf
l;=g+
!=
#=
$=
;+rfnssf] Gffd
>L hgs zdf{ kf}8]n
8f=/ljg s'df/ cfrfo{
>L ljKnj l;+x
cfj4 ePsf] cGo sDkgLsf] gfd tyf 7]ufgf
Unf]jn cfOPdO{ a}+s ln=
Virinchi College
kb
a/Li7 gfoj k|d'v sfo{sf/L clws[t
Dean
Kings College
Director, Operations
12
%=
%=
>L /+hg s'df/ yfkf
>L sdn k|;fb cof{n
Unf]jn cfOPdO{ a}+s ln=
IME lnld6]8
gfoj k|jGws
gfoj k|jGws
-ª_;~rfnsx?nfO{ lbOPsf] eQf tyf kfl/>lds ;DaGwL ljj/0f;~rfnsx?nfO{ lbOg] eQf tyf kfl/>lds ;DaGwdf
lgodfjnLsf] lgod #!df b]xfo cg';f/sf] Joj:yf /x]sf] 5 M
-!_ ;~rfns ;ldlt a}7sdf pkl:yt eP jfkt k|lt a}7s cWoIf tyf k|To]s ;~rfns tyf cfdlGqtnfO{ s|dzM ¿
%,)))÷– tyf ?= $,)))÷— eQf k|bfgul/g]5 .
[email protected]_ sDkgLsf] sfdsf] l;nl;nfdf b]zleq jf lab]z e|d0fdf hfFbf b]xfoadf]lhdsf] b}lgs tyf e|d0f eQf e'QmfgL lbO{g]5 M
-s_ k|yd >]0fLsf] oftfoft ;'ljwf lanadf]lhd
-v_ cfjf; tyf ef]hgsf] lgldQ % tf/] xf]6nsf] lanadf]lhd
-u_ b}lgs eQf M
 g]kfnleq g]=? !,%))÷—
 ef/tleq ef=? !,%))÷—
 ef/tafx]s cGo ;fs{ d'n'sx?df cd]l/sL 8n/ &%÷— a/fa/
 afFsL cGo d'n'sx?df b}lgs cd]l/sL 8n/ !%)÷—
-3_ cGo eQf M
 b}lgs eQfsf] @%Ü n] x'g cfpg] /sd .
gf]]6M sDKfgLsf] ;~rfns ;ldltsf kbflwsf/Lx?nfO{ cGo s'g} k|sf/sf] ;'ljwf k|bfg ug]{ ul/Psf] 5}g .
^=^ of]hgf Joj:yfkssf] sd{rf/L;DaGwL hfgsf/L
-s_ of]hgf Joj:yfkssf] pRr Joj:yfksLo txsf sd{rf/Lx?sf] gfd,kb, pd]/, z}lIfs of]Uotf, Joj;flos cg'ej;DaGwL
ljj/0f
qm=;+=
sd{rf/Lsf] gfd
!=
>L kf/; dl0f
9sfn
@=
;'>L glngf
>]i7
#=
>L /d]Gb|
/fodfemL
$=
>L ;+ho kf]v|]n
%=
>L /fd k|;fb
e§/fO{
kb
pd]/
z}lIfs of]Uotf
k|d'v sfo{sf/L
clws[t
#% jif{
P=l;=l;=P=,
Pd=lj=P;
k|d'v, dr]{06 a}ls+Ë
$# jif{
cfO=P=
k|d'v, ljQ, 6]«h/L tyf
of]hgf ÷nufgL a}+ls+Ë
#$ jif{
Pd=lj=P=
@% jif{
l;=P=
#% jif{
Pd=lj=P=
k|d'v, cg';Gwfg,
hf]lvd Joj:yfkg
tyf cg'kfngf ÷
kf]6{kmf]lnof] JoJf:yfkg
k|d'v, l8kf]lh6/L,
;fdfGo k|zf;g ;]jf
tyf hg;+;fwg
cg'ej
a}+lsË tyf n]vf kl/If0fsf] If]qdf !$ jif{ eGbf jl9sf] sfo{
cg'ej, Unf]jn cfOPdO{ SofkL6n ln=
df @ aif{sf] sfo{ cg'ej tyf ljljP tyf PdljP df
kmfO{gfG;Lon PsfplG6Ë, skf]{/]6 kmfO{gfG;, OGe]i6d]06 tyf
6\ofS;];g ljifosf] cWofkg,
NIDC Capital Markets Ltd. df [email protected] jif{, nlntk'/ kmfOgfG; ln=
df ! jif{ tyf Unf]jn cfOPdO{ SofkL6n ln= df % jif{ eGbf
jl9sf] dr]{06 j}+lsË ;DjGwdf sfo{ cg'ej
Yeti Development Bank Ltd. df Finance, Treasury and
Planning df % jif{ tyf Earnest and Young, India df
Senior Financial Analyst kbdf * jif{sf] sfo{ cg'ej
n]vf kl/If0fsf] If]qdf
@ jif{ eGbf jl9sf] sfo{ cg'ej,
df ( dlxgf tyf Unf]jn cfOPdO{ SofkL6n
ln=df % jif{ eGbf jl9sf] sfo{ cg'ej
ICICI Bank, India
-v_ of]hgf Joj:yfkssf] pRr Joj:yfksLo txsf clws[tnfO{ lbPsf] eQf tyf kfl/>lds ;DaGwL ljj/0f
>fj0f !, @)&! b]lv cfiff9
d;fGt, @)&@ sf] Ps cf=j= sf]
tnj tyf eQf ?=
S|m=
;+=
gfd
kb
!=
@=
#=
$=
>L kf/; dl0f 9sfn
;'>L glngf >]i7
>L /d]Gb| /fodfemL
>L /fd k|;fb e§/fO{
k|d'v sfo{sf/L clws[t
k|d'v,dr]{06 a}ls+Ë
k|d'v, ljQ, 6]«h/L tyf of]hgf ÷nufgL a}+ls+Ë
k|d'v, l8kf]lh6/L, ;fdfGo k|zf;g ;]jf tyf
hg;+;fwg
13
!^,#^,&@!
!),(@,^&!
%(,$##
*,@),#!#
s}lkmot
!=% dlxgfsf] tnj
%=
>L ;+ho kf]v|]n
k|d'v, cg';Gwfg, hf]lvd Joj:yfkg tyf
cg'kfngf ÷ kf]6{kmf]lnof] JoJf:yfkg
&%,!%(
@ dlxgfsf] tnj
^=& of]hgf Joj:yfkssf] ;~rfng cjlw tLg jif{ Joltt e};s]sf] eP ljut tLg jif{{sf] / tLg jif{ Joltt e}g;s]sf] eP
;~rfng cjlw e/sf] n]vfk/LIf0f ePsf] -n]vfk/LIf0f gePsf] eP Joj:yfkgaf6 k|dfl0ft_ jf;nft, gfkmf gf]S;fg lx;fa
tyf gub k|jfxsf] ljj/0f M
s= jf;nft
/sd ?=df
ljj/0f
k"FhL tyf bfloTj
!= z]o/ k"FhL
@= hu]8f tyf sf]if
#= k|:tfljt tyf ltg{ jfFsL nfef+z
$= s/ bfloTj
%= cGo rfn' bfloTjx?
s'n k"FhL tyf bfloTj
;DkQL
!= gub df}Hbft
@= a}+s tyf ljQLo ;+:yfdf /x]sf] df}Hbft
#= nufgL
$= l:y/ ;DkQL
%= cGo ;DkQL
s'n ;DkQL
cfiff9 #!, @)&)
cfiff9 #@, @)&!
cfiff9 #!, @)&@
4,00,00,000
11,396
36,00,000
1,09,51,52,770
1,13,87,64,166
10,00,00,000
96,43,534
1,05,26,316
10,57,263
45,63,24,049
57,75,51,162
10,00,00,000
42,18,733
1,05,26,316
17,25,90,174
28,73,35,223
10,213
1,09,50,89,423
2,29,46,585
23,58,755
1,83,59,190
1,13,87,64,166
3,628
51,42,56,246
2,79,60,788
14,88,026
3,38,42,474
5,77,55,11,262
459
18,10,69,151
8,11,72,328
80,84,236
1,70,09,050
28,73,35,223
v= gfkmf gf]S;fg lx;fa
/sd ?=df
ljj/0f
!= z]o/ lgisfzg tyf ljs|L k|jGwg z'Ns
@= z]o/ /lhi6|f/ z'Ns
#= Collection/Refund sldzg
#= cGo ;+rfng cfo
s'n ;+rfng cfDbfgL
$= sd{rf/L vr{
%= sfof{no ;+rfng tyf k|zf;lgs vr{
^= k"j{ ;+rfng vr{ ckn]vg
s'n ;+rfng vr{
;+efljt gf]S;fgL Joj:yf cl3sf] ;+rfng cfDbfgL
&= ;+efljt gf]S;fgL Joj:yf
;+rfng cfDbfgL÷-gf]S;fgL_
*= u}/ ;+rfng cfDbfgL
(= u}/ ;+rfng vr{
lgoldt sf/f]jf/af6 ePsf] cfDbfgL
!)= c;fdfGo sf/f]jf/af6 ePsf] cfDbfgL÷-vr{_
;Dk"0f{ sf/f]jf/ ;dfj]z kl5sf]] v'b cfDbfgL
!!= sd{rf/L af]g; Joj:yf
[email protected]= cfos/ Joj:yf -s±v–u_
s= o; jif{sf] Joj:yf
v= ut jif{ ;Ddsf] Joj:yf
u= :yug s/ cfDbfgL÷-vr{_
v'b gfkmf÷-gf]S;fg_
)^(÷&)
1,50,000
35,57,610
19,63,350
)&)÷&!
21,02,000
35,27,119
92,62,750
cfDbfgL
ut jif{;Ddsf] ;+lrt d'gfkmf
8,50,000
41,18,807
18,18,989
11,17,677
67,88,637
37,42,762
56,08,186
17,47,081
1,66,38,950
36,61,495
64,65,724
28,09,300
95,97,096
50,54,442
68,16,837
93,50,947
-25,62,310
-25,62,310
27,10,913
1,48,603
1,48,603
13,509
1,77,191
1,01,27,219
65,11,731
13,49,981
51,61,750
2,41,91,321
2,93,53,071
2,93,53,07\1
26,68,461
65,26,155
1,18,71,278
-22,74,182
16,92,628
-39,66,810
1,37,07,281
97,40,470
97,40,470
8,85,497
37,53,458
1,98,201
-21,010
-42,097
82,74,262
1,44,425
-18,92,532
2,01,58,455
19,58,451
82,247
17,12,761
u= gfkmf gf]S;fg afF8kmfF6 lx;fa
ljj/0f
)&!÷&@
51,01,515
/sd ?=df
)^(÷&)
36,53,493
14
)&)÷&!
)&!÷&@
11,396
77,28,216
o; jif{sf] d'gfkmf
s'n
vr{
ut jif{;Ddsf] ;+lrt gf]S;fg
o; jif{sf] gf]S;fg
k|:tfljt nfef+z
k|:tfljt af]g; z]o/ hf/L
:yug s/ sf]if
s'n
;l~rt d'gfkmf÷gf]S:ffg
-42,097
36,11,396
2,01,58,455
2,01,69,850
51,01,515
1,28,29,731
36,00,000
36,00,000
11,396
1,05,26,316
19,15,318
1,24,41,634
77,28,216
1,05,26,316
-17,12,761
88,13,555
40,16,176
3 = gub k|jfx ljj/0f
/sd ?=df
ljj/0f
-s_ sf/f]jf/ ;~rfngaf6 gub k|jfx
!= gub k|fKtL
!=! z]o/ lgisfzg tyf ljs|L k|jGwg z'Ns
[email protected] z]o/ /lhi6|f/ z'Ns
!=# Collection/Refund sldzg
!=$ cGo cfDbfgL
@= gub e'QmfgL
@=! sfof{no ;+rfng tyf k|zf;lgs vr{
@[email protected] sd{rf/L vr{
@=$ cfos/ e'QmfgL
sfo{ut k"FhL cl3sf] gub k|jfx
;+rfng ;DalGw rfn' ;DkQLdf sld÷-j[l4_
;+rfng ;DalGw rfn' bfloTjdf -sld_÷j[l4
-v_ nufgL sf/f]jf/af6 gub k|jfx
!= cNksflng nufgLdf sld÷-j[l4_
@= l:y/ ;DkQLdf sld÷-j[l4_
#= Jofh cfDbfgL
$= nfef+z cfDbfgL
%= nufgL las|Ljf6 cfDbfgL
^= cGo cfDbfgL
-u_ ljQLo sf/f]jf/af6 gub k|jfx
!= bL3{sflng C0fdf sld÷-j[l4_
@= z]o/ k"FhLdf sld÷-j[l4_
#= nfef+zdf e'QmfgL
-3_ o; jif{sf] ;Dk"0f{ ultljlwaf6 gub k|jfx -s±v±u_
-3_ gub tyf a}+sdf /x]sf] z'? df}Hbft
-ª_ gub tyf a}+sdf /x]sf] clGtd df}Hbft
)&)÷&!
)&!÷&@
1,03,52,25,288
67,88,637
1,50,000
35,57,610
19,63,350
)^(÷&)
-65,57,13,043
1,66,38,950
21,02,000
35,27,119
92,62,750
-27,43,28,326
95,97,096
850,000
41,18,807
18,18,989
11,17,677
87,27,576
39,69,048
37,42,761
10,15,767
-19,38,939
55,34,820
1,03,16,29,407
-31,23,971
-54,24,380
-4,10,504
25,36,869
3,34,668
-1,60,624
1,03,21,01,317
6,29,98,318
1,09,50,99,636
17,47,081
1,43,59,220
52,31,316
36,59,012
54,68,892
22,79,729
-1,64,93,107
-64,14,99,665
1,84,73,281
-53,54,361
-3,63,679
77,62,923
1,84,757
1,62,43,640
5,64,00,000
6,00,00,000
-36,00,000
-58,08,39,762
1,09,50,99,636
51,42,59,874
28,09,300
1,51,27,169
62,74,312
50,54,442
37,98,415
-55,30,073
1,58,23,602
-28,46,21,855
-4,83,35,622
-5,49,04,169
-71,38,734
27,09,214
3,22,625
1,06,75,772
-1,05,26,316
-1,05,26,316
-33,31,90,264
51,42,59,874
18,10,69,610
^=* of]hgf Joj:yfkssf] n]vf gLlt;DaGwL Joj:yf
of]hgf Joj:y.ksn] g]kfn rf6{8{ PsfpG6]G6\; ;+:yf
n]vf gLlt kfngf u/]sf] 5 .
(ICAN) af6
lgwf{l/t
Nepal AccountingStandard (NAS)
cg'?ksf]
^=( of]hgf Joj:yfkssf] n]vfk/LIfssf] gfd tyf 7]ufgf
>L cf/ s] Pzf]l;P6\;, s'k08f]n, nlntk'/ .
sDkgL P]g @)^# sf] bkmf !!!-#_ sf] Joj:yf jdf]lhd Pp6} n]vfk/LIfs, lghsf] ;fem]bf/ jf e"tk"j{ sd{rf/LnfO{ nuftf/
tLgk6seGbf a9L n]vfk/LIfs lgo'Qm ug{ ;lsg] 5}g . t/ tLg jif{{ klxn] g} ;fem]bf/Laf6 cnu ;fem]bf/ jf To:tf]
n]vfk/LIfssf] ;]jfaf6 cnu ePsf] sd{rf/Lsf] xsdf of] of] k|ltaGw nfu" x'g] 5}g .
^=!) of]hgf Joj:yfkssf] sf/f]af/df c;/ kg{] s'g} ljjfb÷d'2f dfldnf eP ;f] sf] ljj/0f tyf d'2f dfldnf clGtd ?kdf
km};nf eO{ hl/jfgf a'emfPsf] eP ;f];DaGwL ljj/0f
15
;f] gePsf] .
^=!! of] of]hgfeGbf cufl8sf] of]hgfsf] v'b ;DklQ d"No (NAV) ;DaGwLljj/0f
Unf]jn cfOPdO{ Do"r'cn km08 cGtu{t o;cl3 s'g} of]hgf ;~rfngdf cfPsf] 5}g .
^[email protected] of]]hgf Joj:yfkssf] /]l6Ë u/]sf] eP /]l6Ë ug]{] sDkgL tyf /]l6Ë ;ª\s]t
ICRA Nepal af6 “[ICRANP] AMC Quality 3 (AMC3)” Adequate assurance on Management Quality”
k|fKt .
& = sf]if ;'kl/j]Ifs tyf sf]if ;'kl/j]Ifs;Fusf] ;Demf}tf;DaGwL ljj/0f
&=! sf]if ;'kl/j]Ifssf] gfd, 7]ufgf, pd]/ tyf of]Uotf
l;=g+
!=
@=
#=
$=
%=
Gffd
7]ufgf
/fKtL c~rn bfË lhNnf km'njf/L uf=lj=;= j8f g+= $
>L e/t l/hfn
xfnMsf=d=kf=j8f g+= #%, sf]6]Zj/
gf/fo0fL c~rn lrtjg lhNnf e/tk'/ g=kf= j8f g+= !!
>L hGd ho /]UdL
xfnM sf=d=g=kf= j8f g+= #$, gof+ jfg]Zj/
dxfsfnL c~rn a}t8L lhNnf l;Q8 6 uf=lj=;= j8f g+= !
>L nfn dl0f hf]zL
xfnM sf=d=g=kf= j8f g+=!$, sn+sL
gf/fo0fL c~rn lrtjg lhNnf e/tk'/ g=kf= j8f g+= %
8f= ef]h/fh cof{n
xfnM sf=d=g=kf= j8f g !), jfg]Zj/ xfO6
jfudtL c~rn l;Gw'kfNrf]s lhNnf km'lNkªsf]6 uf=lj=;= j8f g+= #
>L s[i0f k|;fb Gof}kfg]
xfnM sf=d=kf= j8f g+= &, rfjlxn
pd]/
z}lIfs of]Uotf
$!
Chartered Accountant, MBS
%*
MA / BL
%(
MBA / BL
%@
Ph. D., MBA
$)
MBA
&[email protected] sf]if ;'kl/j]Ifssf] Joj;flos cg'ej, d'Vo k]zf Joj;fo tyf xfnsfod /x]sf] lhDd]jf/L
l;=g+
Gffd
!=
>L e/t l/hfn
@=
>L hGd ho /]UdL
#=
>L nfn dl0f hf]zL
$=
k|f= 8f= ef]h/fh cof{n
%=
>L s[i0f k|;fb Gof}kfg]
Joj;foLs cg'ej
d''Vo k]zf Joj;fo
xfn sfod /x]sf] lhDd]jf/L
6]lnsd tyf j}ls+u, n]vf k/LIf0f tyf k/fdz{ ;]jfdf
!$ jif{sf] cg'ej
k"j{ cWoIf, cfsl:ds ljdf sf]if g]kfn, k"j{
;+rfns‐g]kfn lwtf]kq jf]8{, lghfdtL ;]jfdf #) jif+
eGbf jl9sf] cg'ej
k"j{ cWoIf, g]kfn cfon lgud÷Jofkf/ k|j¢{g s]Gb|,
k"j{ ;+rfns‐g]kfn lwtf]kq jf]8{÷rnlrq ljsf;
n]vfkl/If0f
Partner, RPB & Associates,
Chartered Accountants
cjsfz
–
cjsfz
–
k|fWofkg
lq=lj= s]Gb|Lo Joj:yfkg laefudf
k|d'vsf] ?kdf sfo{/t
af]8{÷ljB't ljsf; af]8{ lghfdtL ;]jfdf #$ jif+
eGbf jl9sf] cg'ej ;lxt ;lrj kbjf6 cjsfz
k|fKt .
ljut % aif{b]vL s[lt cjf8{sf] lgoldt lg0ff{os
tyf @! jif{sf] k|fWofkg cg'ej
hnljB't If]qdf !$ jif+ eGbf jl9sf] cg'ej .
Gff]s/L
Manager, Him River Power Co.
Pvt.Ltd. .
&= # of]hgf ;DaGwdf sf]if ;'kl/j]Ifssf] e"ldsf
k|rlnt sfg'gsf] cwLgdf /xL of]hgf ;~rfng ug{ of]hgfsf] ljj/0f k'l:tsfsf] ;Totfsf] ;DjGwdf cWoog u/L l:js[tLsf
nflu k7fpg cg'df]bg ug]{, of]hgf Joj:yfksn] k|rlnt sfg'g tyf ;D´f}tf adf]lhd sf]ifsf] Joj:yfkg u/]sf] 5 eGg] s'/f
;'lglZrt ug]{, ;xefuLsf] lxt ;+/If0f ug]{, of]hgf Joj:yfks tyf l8kf]lh6/Lsf] sfd sf/jfxLsf] ;'kl/j]If0f ug{] of]hgfsf] v'b
;DkQL d"Nosf] hfFr ug{] of]hgf cGtu{tsf ;DkQL tyf sfuhftx? ;'/lIft ;fy /flvP g/flvPsf] ;'kl/j]If0f ug{] af]8{jf6
:jLs[t of]hgf adf]lhd of]hgf ;~rfng eP gePsf] ;'kl/j]If0f ug]{, of]hgf Joj:yfksn] /fv]sf] clen]v b'?:t /x] g/x]sf]
;'kl/j]If0f ug{] of]hgf ;DaGwdf k|fKt u'gf;fx? ;dfwfg eP gePsf] ;'kl/j]If0f ug]{, of]hgf Joj:yfkg ;DaGwL k|ltj]bg tof/
u/L ;do ;dodf af]8{dfk]z ug{] of]hgf Joj:yfks;Fu of]hgf Joj:yfksn] u/]sf] sfd sf/jfxLaf/] s'g} ljj/0f jf hfgsf/L
dfu ug{ ;Sg], dfu ul/Psf] ljj/0f jf hfgsf/Laf6 jf cGo s'g} >f]taf6 of]hgf Joj:yfkssf] sfd sf/jfxLdf clgoldttf
b]lvPdf jf sfd sf/jfxL ;Gtf]ifhgs gb]lvPdf To:tf] sfd sf/jfxL /f]Sg jf ;Gtf]ifhgs ?kdf ;Dkfbg ug{of]hgf
Joj:yfksnfO{ lgb{]zg lbg ;Sg,] lbOPsf] lgb{]zg of]hgf Joj:yfksn] kfngf gu/]df ;f]sf] hfgsf/L af]8{nfO{ lbg], of]hgf
Joj:yfksn] P]g jf lgodfjnLsf] pNnª\3g u/]df jf cfkm\gf] lgb]{zg af/Daf/ pNnª\3g u/]df of]hgf Joj:yfks kl/jt{g
ug]{cfb]z hf/L ug{ af]8{nfO{ cg'/f]w ug{ ;Sg] nufotsf] e"ldsf sf]if ;'kl/j]Ifsaf6 lgjf{x x'g]5 .
16
&=$ sf]if k|a4{s / sf]if ;'kl/j]IfsaLrsf] ;Demf}tfsf d'Vo d'Vo a'Fbfx?
-!_ sf]if k|a4{s tyf sf]if ;'kl/j]Ifsn] lgodfjnLsf] cwLgdf /xL Jofj;flos 9Ën] cfkm\gf] bfloTj lgjf{x ug]{ .
[email protected]_ sf]if ;'kl/j]Ifssf] k|zf;lgs nufot cGo sfo{sf nflu sf]if k|j4{ssf] ;lrjfno pknAw x'g] .
-#_ sf]if ;'kl/j]Ifssf] a}7ssf nflu sf]if k|a4{sn] cfkm\gf] sfof{nodf a}7s sIfpknAw u/fpg] .
-$_ k|To]s of]hgfsf] lgldQ sf]if ;'kl/j]Ifssf] dfl;s slDtdf Pp6f a}7s tf]lsPsf] sfo{ljlw cg';f/ a:g'kg{] . ;f] a}7sdf
oyf;Dej k|To]s ;'kl/j]Ifsx?sf] pkl:ylt x'g'kg]{ . olb sf]if ;'kl/j]Ifs s'g} a}7sdf pkl:yt x'g g;Sg] cj:yf cfPdf
;'kl/j]Ifsaf6 ;f]sf] hfgsf/L ;ef cl3g} sf]if ;'kl/j]Ifsx? dWo] af6 r'lgPsf] ;+of]hsnfO{ k"j{ hfgsf/L lbg'kg]{ jf
;+of]hssf] k"j{ :jLs[lt lng'kg]{ .
-%_ sf]if ;'kl/j]Ifsn] cfkm" cfj4 ePsf cGo sDkgL, ;+:yf, ljQLo dWo:ytf jf cGo s'g} klg ;+:yf;+Fu Unf]jn cfOPdO{
Do"r'cn km08;DaGwL ljifodf lgs6 ;DaGw sfod gug{] .
-^_ sf]if ;'kl/j]Ifsn] cfkm\gf] :jfy{ /x]sf] ljifosf] 5nkmndf a}7sdf ;xeflutf ghgfpg] .
-&_ sf]if ;'kl/j]Ifsn] sf]if k|a4{snfO{ cfkm\gf] :jfy{ afl´g] s'g} klg sDkgL -Unf]jn cfOPdO a}+s tyf ;f]sf] ;xfos sDkgL
;lxt_ sf] af/]df k"j{ hfgsf/L u/fpg'kg]{ .
-*_ sf]if ;'kl/j]Ifsn] x/]s of]hgfnfO{ ;'kl/j]If0f u/] jfkt of]hgfsf] v'b ;DklQ d"Nosf] clwstd )[email protected])Ü ;]jf z'Ns cw{
jflif{s ?kdf lgodfjnLdf ePsf] Joj:yf adf]lhd k|fKt ug{] / ;f] k|fKt z'Nssf] %Ü /sd sf]if ;'kl/j]Ifsn] af]8{df cfly{s
jif{ ;dfKt ePsf] b'O{ dlxgfleq hDdf ug'{kg]{ .
-(_ ;Demf}tfsf] cjlw s/f/ u/]sf] ldltjf6 kfFr jif{sf] /lx ldlt @)&^=)#=)* ;Dd /x]sf] / ;f] eGbf kl5sf] xsdf Ps kIfn]
csf]{ kIfnfO{ tf]lsPsf] ;dofjlw eGbf klxn] ;Demf}tf vf/]h ug{ #) lbgsf] k"j{ hfgsf/L gu/fPdf ;Demf}tf yk kfFr jif{sf
nflu sfod /xg] .
-!)_ sf]if ;'kl/j]Ifsn] #) lbgsf] k"j{ lnlvt hfgsf/L sf]if k|a4{snfO{ lbO{ ;Demf}tf /2 ug{ ;Sg] .
-!!_ sf]if k|a4{sn] ;Demf}tf /2 ug'{sf] sf/0f -;Demf}tf cg'?k sfo{ gu/]sf] jf k|rlnt sfg'g ljkl/t sfo{ u/]sf] v'nfO{ #)
lbgsf] k"j{ lnlvt hfgsf/L sf]if ;'kl/j]IfsnfO{ lbO{ ;Demf}tf /2 ug{ ;Sg] .
[email protected]_ b'a} kIfn] of]hgf;Fu ;Dj4 ;"rgf tyf hfgsf/Lsf] uf]kgLotf k|rlnt lgodsfg'gn] dfu u/] adf]lhd sfod /fVg'kg]{ .
-!#_ s'g} kIfn] ;Demf}tfsf] kfngf gu/]df af]8{n] ;f]sf] kfngf u/fpg ;Sg] .
-!$_ ;Demf}tfdf pNn]lvt ljifox?df s'g} ljjfb pTkGg ePdf b'j} kIfaLr cfk;L ;dembf/Laf6 ;dfwfg ul/g] / cfk;L
;dembf/Laf6 ;d]t ljjfbsf] ;dfwfg x'g g;Sg] cj:yf ;[hgf ePdf dWo:tstf{sf] ;xeflutfdf ;dfwfg ul/g] .
-!%_ ;Demf}tfkqdf pNn]v ePsf zt{x? af]8{sf] k"j{ :jLs[lt lnP/dfq b'j} kIfsf] cfk;L ;dembf/Ldf ;+zf]wg x'g ;Sg] .
* of]hgf ;DaGwL hfgsf/L
*=!
-s_
-v_
-u_
-3_
-ª_
-r_
-5_
-h_
-em_
-`_
-6_
of]hgf ;DaGwL ljj/0f
of]hgfsf] gfdM
of]hgfsf] k|sf/ M
of]hgfsf] cfsf/ M
lgisfzg ug{ nfluPsf] OsfO{ ;+Vof M
k|lt OsfO{ d"No M
Go"gtd laqmL x'g'kg]{ OsfO{ ;+Vof M
clwstd ;sfl/g] OsfO{ ;+Vof M
of]hgfsf] cjlw M
of]hgf kl/kSj x'g] ldlt M
;'rLs/0f tyf bf];|f] ahf/ sf/f]jf/ Joj:yf M
OsfO{ btf{ tyf x:tfGt/0f ug]{ l8kf]lh6/L M
Unf]jn cfOPdO{ ;d'Ggt of]hgf–! (Global IME Samunnat Scheme – I)
aGbd'vL (Close-ended)
?= *),)),)),))).– -c;L s/f]8_
*,)),)),))) -cf7 s/f]8_
?= !).– -cIf/]kL bz_
$,)),)),))) -rf/ s/f]8_
!),)),)),))) - bz s/f]8_
& jif{
of]hgfsf] OsfO{ afF8kmfF6 u/]sf] ldltn] & jif{
of]hgfsf OsfO{x? g]kfn :6s PS;r]Ghdf ;'rLs/0f ul/g]5
Unf]an cfOPdO{ SofkL6n lnld6]8, hdn, sf7df08f} .
17
*[email protected] of]hgfsf] p2]Zo
OsfO{ laqmLaf6 ;ª\slnt /sd of]hgf Joj:yfksn] bIftfk"j{s of]hgfn] tf]s]sf] nufgLsf If]qx?df nufgL u/L cfj]bsx?nfO{
pRr k|ltkmn lbO{ lwtf]kq ahf/sf] lbuf] ljsf;df ;d]t Ps ;+:yfut nufgLstf{sf] x}l;otdf ;3fp k'¥ofpg] p2]Zon] o;
of]hgfsf] OsfO{x? lgisfzg ul/Psf] xf] .
*=# of]hgfn] nufgL ug]{ If]q
lgodfjnLsf] lgod #$ Pj+ lgbl{]zsfsf] cwLgdf /xL OsfO{ laqmLaf6 p7]sf] jf ;+sng ePsf] /sd b]xfo adf]lhdsf] s'g} jf
;a} If]qdf nufgL x'g]5 M
!= af]8{df btf{ ePsf] lwtf]kq .
@= ;fj{hlgs lgisfzg ePsf] lwtf]kq .
#= lwtf]kq lalgdo ahf/df ;'rLs[t lwtf]kq .
$= g]kfn ;/sf/n] hf/L u/]sf] jf g]kfn ;/sf/sf] hdfgt jf k'0f{ ;'/lIft x'g] u/L ;/sf/L:jfldTj jf lgoGq0fdf /x]sf] s'g}
;+:yf jf g]kfn /fi6« a+}sn] hf/L u/]sf] C0fkq, 6]«h/LjLn tyf d'b|f ahf/sf cGo ;fwgx? .
%= a+}s lgIf]k .
^= d'b|f ahf/ pks/0f .
&= af]8{n] tf]lslbPsf] cGo If]q .
ljb]zdf nufgL ug]{ eP ;f];DaGwL Joj:yf
o; of]hgfsf] /sdnfO{ xfn ljb]zdf nufgL ug{] s'g} of]hgf g/x]sf] ePtf klg eljiodf pknAw cj;/sf] cWoog u/L lgofds
lgsfoaf6 cfjZos :jLs[lt lnO{ lgodfjnLsf] Joj:yf adf]lhd ljb]zdf nufgL ug{ ;lsg] .
*=$ of]hgfsf] laQLo k|If]k0f;DaGwL ljj/0f
s= jf;nft
?= xhf/df
ljj/0f
;DklQ
nufgL
rfn' ;DklQ
hDdf ;DklQ
bfloTj
OsfO{ k"FhL
hu]8f tyf sf]if
rfn' bfloTj
hDdf bfloTj
jif{ !
jif{ @
jif{ #
jif{ $
jif{ %
jif{ ^
jif{ &
75,60,00.00
83,16,00.00
95,63,40.00
1,00,41,57.00
1,05,43,64.85
1,08,07,23.97
1,10,77,42.07
11,26,64.92
14,01,99.33
12,76,04.54
19,69,48.82
27,00,49.99
37,55,30.82
48,28,18.31
86,86,64.92
97,17,99.33
1,08,39,44.54
1,20,11,05.82
1,32,44,14.84
1,45,62,54.79
1,59,05,60.38
80,00,00.00
80,00,00.00
80,00,00.00
80,00,00.00
80,00,00.00
80,00,00.00
80,00,00.00
4,21,00.53
14,24,12.10
24,85,43.02
36,27,29.70
48,33,03.80
61,27,39.83
74,50,70.56
2,65,64.39
2,93,87.23
3,54,01.52
3,83,76.12
4,11,11.04
4,35,14.97
4,54,89.82
86,86,64.92
97,17,99.33
1,08,39,44.54
1,20,11,05.82
1,32,44,14.84
1,45,62,54.79
1,59,05,60.38
v= gfkmf gf]S;fg lx;fa
?= xhf/df
ljj/0f
jif{ !
jif{ @
jif{ #
jif{ $
jif{ %
jif{ ^
jif{ &
cfDbfgL
Jofh cfDbfgL -sn lgIf]kaf6 k|fKt Jofh
afx]ssf]_
gub nfef+z
55,35.00
5,65.20
59,34.60
70,69.43
81,29.85
86,17.70
93,43.21
96,43.63
jf]gz z]o/sf] ljs|Ljf6 cflh{t
56,52.00
7,12,15.20
9,19,02.61
9,75,58.16
10,34,12.41
11,21,18.46
11,57,23.51
5,51,07.00
4,23,90.00
3,23,70.55
3,65,66.03
3,93,37.97
3,91,71.37
5,00,52.89
22,68.00
23,81.40
21,21.83
24,40.10
23,05.90
21,79.07
20,10.19
lwtf]kq vl/b las|L ubf{ x'g] gfkmf / gf]S;fg_
;fd'lxs nufgL sf]ifaf6 cfDbfgL
56,49.45
60,51.06
18
64,65.13
64,48.97
63,56.36
61,89.51
5,67.00
5,95.35
3,11.07
3,57.73
3,56.84
1,87.34
1,82.42
6,96,94.20
12,81,66.00
13,98,26.55
15,15,17.00
16,04,79.78
16,93,55.81
18,38,02.15
1,57,85.00
1,69,78.50
1,91,21.03
2,09,66.43
2,20,14.75
2,28,33.59
2,34,04.43
;'kl/j]Ifs z'Ns
18,04.00
19,40.40
21,85.26
23,96.16
25,15.97
26,09.55
26,74.79
l8kf]lh6/L z'Ns
45,10.00
48,51.00
54,63.15
59,90.41
62,89.93
65,23.88
66,86.98
1,11,81.55
1,17,89.30
1,38,48.34
1,54,12.49
1,64,81.56
1,75,11.76
1,82,14.47
1,11,37.27
1,17,46.42
1,38,04.89
1,53,67.29
1,64,38.85
1,74,71.87
1,81,77.66
44.28
42.89
43.45
45.20
42.71
39.90
36.81
Jofh cfDbfgL -sn lgIf]kdf_
hDdf cfDbfgL -s_
vr{
sf]if Joj:yfkg z'Ns
lwtf]kq bnfnL z'Ns
z]]o/ vl/b÷las|L -=&Ü_
C0fkq, Do'r'cn km08 vl/b÷las|L -=$Ü_
6.12
10.86
14.06
17.72
23.04
30.82
37.08
n]vfkl/Ifs z'Ns
1,00.00
2,00.00
2,00.00
2,25.00
2,25.00
2,25.00
2,50.00
of]hgf ;'lrs/0f z'Ns -)=)&%Ü_
5,40.00
-
-
-
-
-
-
-
50.00
50.00
50.00
50.00
50.00
50.00
8,00.00
-
-
-
-
-
-
;'rgf tyf lj1fkg
50.00
55.00
55.00
60.50
60.50
66.55
66.55
sfg'gL z'Ns
72.00
72.00
72.00
79.20
79.20
79.20
87.12
lgisfzg tyf las|L k|jGw z'Ns
68,75.00
-
-
-
-
-
-
lgisfzg tyf las|L k|jGw z'Ns -)[email protected]%Ü_
56,25.00
-
-
-
-
-
-
;+sng sldzg -)=!Ü_
10,00.00
-
-
-
-
-
-
2,50.00
-
-
-
-
-
-
4,17,23.67
3,59,47.06
4,10,08.84
4,51,97.91
4,77,39.95
4,99,30.36
5,14,71.42
2,79,70.53
9,22,18.93
9,88,17.71
10,63,19.09
11,27,39.83
11,94,25.45
13,23,30.73
3.50%
11.53%
12.35%
13.29%
14.09%
14.93%
16.54%
gfkmf/-gf]S;fg_ ª=-u3_
2,79,70.53
9,22,18.93
9,88,17.71
10,63,19.09
11,27,39.83
11,94,25.45
13,23,30.73
;l~rt d'gfkmf∕-gf]S;fg_ 5=-ª‐r_
2,79,70.53
9,22,18.93
9,88,17.71
10,63,19.09
11,27,39.83
11,94,25.45
13,23,30.73
s]lGb|o lgIf]k z'Ns
of]hgf gljs/0f z'Ns
of]hgf btf{ z'Ns -)=!Ü_
cGo vr{x?
hDdf vr{ -v_
;~rfng d'gfkmf∕-gf]S;fg_ u=-sv_
cflh{t k|ltkmn
cfos/ Joj:yf -3_
-
4,21,00.53
14,24,12.10
24,85,43.02
36,27,29.70
48,33,03.80
61,27,39.83
cfh{g x'g af+sL gfkmf -em_
1,41,30.00
80,92.64
73,13.21
78,67.59
78,34.27
1,00,10.58
-
hDdf ;l~rt d'gfkmf ∕ -gf]S;fg_
jf;nftdf ;fl/Psf] ~f=-5±h±em_
4,21,00.53
14,24,12.10
24,85,43.02
36,27,29.70
48,33,03.80
61,27,39.83
74,50,70.56
jif{ @
jif{ #
ut jif+sf] ;l~rt d'gfkmf/-gf]S;fg_ -h_
u= gub k|jfxsf] ljj/0f
?= xhf/df
ljj/0f
s sf/f]jf/ ;~rfngjf6 gub k|jfx
!
@
gub k|flKt
gub e'QmfgL
sfo{ut k"FhL -Working Capital_
ultljlwcl3sf] gub k|jfx
;~rfng ;DjlGw rfn' ;DklQdf sdL ∕ !
j[l4_
;~rfng ;DjlGw rfn' bfoLTjdf
-sdL_
@
∕ j[l4
sf/f]jf/ ;~rfngjf6 s'n gub k|jfx -!_
v nufgL sf/f]jf/jf6 gub k|jfx
!
lwtf]kq nufgLdf sdL/-j[l4_
@
l:y/ ;DklQdf sdL/-j[l4_
nufgL sf/f]jf/jf6 s'n gub k|jfx [email protected]_
u
ljlQo >f]t sf/f]jf/jf6 gub k|jfx
!
o'lg6 k'FhLdf -sdL_/j[l4
ljlQo >f]t sf/f]jf/jf6 s'n gub k|jfx -#_
o; jif{sf] ;Dk'0f{ ultljlwjf6 gub k|jfx [email protected]+#_
jif{ !
jif{ $
jif{ %
jif{ ^
jif{ &
6,96,94.20
12,81,66.00
13,98,26.55
15,15,17.00
16,04,79.78
16,93,55.81
18,38,02.15
(4.17,23.67)
(3,59,47.06)
(4,10,08.84)
(4,51,97.91)
(4,77,39.95)
(4,99,30.36)
(5,14,71.42)
2,79,70.53
9,22,18.93
9,88,17.71
106319.09
11,27,39.83
11,94,25.45
13,23,30.73
(3,70,64.92)
(46,14.17)
(3,08.07)
(17,29.39)
(11,80.29)
(8,21.16)
(24,82.19)
2,65,64.39
28,22.84
60,14.29
29,74.60
27,34.92
24,03.93
19,74.85
1,74,70.00
9,04,27.60
10,45,23.93
10,75,64.29
11,42,94.45
12,10,08.22
13,18,23.39
(63,35,20.06)
(63,35,20.06)
(10,36,06.36)
(10,36,06.36)
(11,15,01.64)
(11,15,01.64)
(4,00,62.97)
(4,00,62.97)
(6,38,97.05)
(6,38,97.05)
(1,69,73.01)
(1,69,73.01)
(3,83,10.86)
(3,83,10.86)
80,00,00.00
80,00,00.00
-
-
-
-
-
-
17,37,12.55
(1,31,78.76)
(69,77.71)
6,75,01.32
5,03,97.40
10,40,35.21
9,35,12.53
19
gub tyf a}+sdf /x]sf] z'? Dff}Hbft
gub tyf a}+sdf /x]sf] clGtd Dff}Hbft
17,37,12.55
17,37,12.55
16,05,33.79
16,05,33.79
15,35,56.08
15,35,56.08
22,10,57.40
22,10,57.40
27,14,54.80
27,14,54.80
37,54,90.01
37,54,90.01
46,90,02.54
3= k|lt OsfO v'b ;DklQ d"Nosf] u0fgf tyf ljQLo cg'kft ;DaGwL
?= xhf/df
ljj/0f
jif{ !
jif{ @
jif{ #
jif{ $
jif{ %
jif{ ^
jif{ %
cfDbfgL
Jofh cfDbfgL -s'n lgIf]kaf6
k|fKt Jofh afx]ssf]_
gub nfef+z
jf]gz z]o/sf] ljs|Ljf6 cflh{t
lwtf]kq vl/b las|L ubf{ x'g]
gfkmf/-gf]S;fg_
;fd'lxs nufgL sf]ifaf6 cfDbfgL
Jofh cfDbfgL -s'n lgIf]kdf_
hDdf cfDbfgL -s_
vr{
lwtf]kq bnfnL z'Ns
n]vfkl/Ifs z'Ns
s]lGb|o lgIf]k z'Ns
;'lrs/0f z'Ns -)=)&%Ü_
gljs/0f z'Ns
of]hgf btf{ z'Ns
55,35.00
56,49.45
60,51.06
64,65.13
64,48.97
63,56.36
61,89.51
5,65.20
56,52.00
59,34.60
7,12,15.20
70,69.43
9,19,02.61
81,29.85
9,75,58.16
86,17.70
10,34,12.41
93,43.21
11,21,18.46
96,43.63
11,57,23.51
5,51,07.00
4,23,90.00
3,23,70.55
3,65,66.03
3,93,37.97
3,91,71.37
5,00,52.89
22,68.00
5,67.00
23,81.40
5,95.35
21,21.83
3,11.07
24,40.10
3,57.73
23,05.90
3,56.84
21,79.07
1,87.34
20,10.19
1,82.42
6,96,94.20
12,81,66.00
13,98,26.55
15,15,17.00
16,04,79.78
16,93,55.81
18,38,02.15
1,11,81.55
1,00.00
6.12
5,40.00
8,00.00
1,17,89.30
2,00.00
10.86
50.00
-
1,38,48.34
2,00.00
14.06
50.00
-
1,54,12.49
2,25.00
17.72
50.00
-
1,64,81.56
2,25.00
23.04
50.00
-
1,75,11.76
2,25.00
30.82
50.00
-
1,82,14.47
2,50.00
37.08
50.00
-
;'rgf tyf lj1fkg
50.00
55.00
55.00
60.50
60.50
66.55
66.55
sfg'gL z'Ns
72.00
72.00
72.00
79.20
79.20
79.20
87.12
68,75.00
-
-
-
-
-
-
1,96,24.67
1,21,77.16
1,42,39.40
1,58,44.91
1,69,19.30
1,79,63.33
1,87,05.22
5,00,69.53
11,59,88.83
12,55,87.14
13,56,72.09
14,35,60.48
15,13,92.48
16,50,96.93
5,00,69.53
11,59,88.83
12,55,87.14
13,56,72.09
14,35,60.48
15,13,92.48
16,50,96.93
5,00,69.53
11,59,88.83
12,55,87.14
13,56,72.09
14,35,60.48
15,13,92.48
16,50,96.93
80,00,00.00
80,00,00.00
80,00,00.00
80,00,00.00
80,00,00.00
80,00,00.00
80,00,00.00
77,78,36.76
lgisfzg z'Ns
hDdf vr{ -v_
s/ cl3sf] d'gfkmf∕-gf]S;fg_ u=
-s‐v_
cfos/ Joj:yf -3_
v'b gfkmf/-gf]S;fg_
;~rfng d'gfkmf ∕ gf]S;fg
jf;nftdf ;fl/Psf]
hDdf OsfO{ k"FhL -s_
hu]8f tyf sf]if
;l~rt d'gfkmf
cfh{g x'g jf+sL gfkmf
hDdf hu]8f tyf sf]if -v_
sf]if Joj:yfkg z'Ns, ;'kl/j]Ifs
z'Ns tyf l8kf]lh6/L z'Ns
cl3sf] v'b ;DklQ d'No -u ₌ sv_
sf]if Joj:yfkg z'Ns
;'kl/j]Ifs z'Ns
l8kf]lh6/L z'Ns
hDdf z'Ns -3_
v'b ;DklQ d'No -ª = u-3_
s'n OsfO{ ;+Vof -r_
k|lt OsfO{ v'b ;DklQ d'No ª/r_
5,00,69.53
15,80,89.37
26,79,99.25
38,42,15.10
50,62,90.17
63,46,96.28
1,41,30.00
80,92.64
73,13.21
78,67.59
78,34.27
1,00,10.58
-
6,41,99.53
16,61,82.00
27,53,12.45
39,20,82.70
51,41,24.45
64,47,06.85
77,78,36.76
86,41,99.53
96,61,82.00
1,07,53,12.45
1,19,20,82.70
1,31,41,24.45
1,44,47,06.85
1,57,78,36.76
1,57,85.00
1,69,78.50
1,91,21.03
2,09,66.43
2,20,14.75
2,28,33.59
2,34,04.43
18,04.
19,40.40
21,85.26
23,96.16
25,15.97
26,09.55
26,74.79
45,10.00
48,51.00
54,63.15
59,90.41
62,89.93
65,23.88
66,86.98
2,20,99.00
2.37,69.90
2,67,69.44
2,93,53.00
30820.65
3,19,67.02
3,27,66.20
84,21,00.53
94,24,12.10
1,04,85,43.02
1,16,27,29.70
1,28,33,03.80
1,41,27,39.83
1,54,50,70.56
8,00,00.00
8,00,00.00
8,00,00.00
8,00,00.00
8,00,00.00
8,00,00.00
8,00,00.00
10.53
11.78
13.11
14.53
16.04
of]hgf Joj:yfksn] tof/ kf/]sf] dflysf] k|If]k0f KPN & Associates, Chartered Accountants jf6 k|dfl0ft ePsf] 5 .
20
17.66
19.31
ª = ljQLo k|If]k0fsf cfwf/x?
! = of]hgfsf] ;DklQsf] afF8kmfF6
jif{ !
jif{ @
jif{ #
jif{ $
jif{ %
jif{ ^
jif{ &
!= l:y/ cfo x'g] If]q
10.0%
9.50%
9.03%
8.57%
8.15%
7.74%
7.35%
@= ;fwf/0f z]o/
78.5%
79.65%
85.01%
85.82%
88.61%
89.23%
90.78%
1.5%
1.35%
1.22%
1.09%
0.98%
0.89%
0.80%
10.0%
9.50%
4.75%
4.51%
2.26%
2.14%
1.07%
100.0%
100%
100%
100%
100%
100%
100%
#= Do'r'cn km08
$= k|fylds z]o/df nufgL ug{ 5'6|ofOPsf] /sd÷dfu tyf cNk ;'rgfdf
k|fKt x'g] sd
hDdf
of] of]hgfn] lgoldt ?kdf ahf/df b]lvPsf nufgLsf] cg's'ntf cyjf k|lts'ntfsf] cfwf/df of]hgf cGtu{t laleGg If] qdf
ePsf] nufgLsf] cg'kftnfO{ km]/abn ug{ ;Sg]5 .
@= z'Ns tyf vr{x? -of]hgf lgisfzg tyf lgoldt_
– of]hgf btf{ z'Ns -of]hgfsf] )=!Ü_ M ?=*,)),)))=))
– lgisfzg tyf laqmL k|aGws z'Ns M of]hgfsf] )[email protected]%Ü
– a|fs
] / z'Ns M sf/f]af/ ul/g] lwtf]kq d'Nosf] )=&Ü . s'n z]o/ nufgL dWo] %)Ü z]o/ bf];|f] jif{b]lv Ps jif{df lgoldt
slDtdf b'O{k6s sf/f]af/ ul/g]
– n]vfk/LIf0f z'Ns M klxnf] jif{ ?= !)),)))÷— / bf]>f] jif{df ?= @)),)))÷— tyf To;kZrft ?= @,)),))) df g36\g]
u/L Assets Value cg';f/
– lgoldt ;"rgf k|sfzg z'Ns M klxnf] jif{ ?=%),)))÷— / x/]s b'O{ jif{df !)Ü n] a[l4
– sfg'gL k/fdz{ z'Ns M klxnf] jif{ ?=&@,)))÷— / x/]s ltg jif{df !)Ü n] a[l4 ul/g]
# = k|If]lkt k|ltkmn
ljj/0f
!= l:y/ cfo x'g] If]q
@= ;fwf/0f z]o/
#= Do'r'cn km08
$= z]o/ gub nfef+z
%= jf]gz z]o/
^= xsk|b z]o/
&= Jofh cfDbfgLM dfu tyf cNk ;'rgfdf k|fKt x'g] /sd
*= cfO{=lk=cf]= z]o/sf] las|L
(= cflh{t k'FhLut gfkmf/-gf]S;fg_
!)=;l~rt cflh{t x'g jf+sL k'FhLut gfkmf/-gf]S;fg_
jif{ !
jif{ @
jif{ #
jif{ $
jif{ %
jif{ ^
jif{ &
7.5%
7.5%
7.5%
7.5%
7.5%
7.5%
7.5%
6.0%
6.00%
6.00%
6.00%
6.00%
6.00%
6.00%
10.0%
10.00%
10.00%
10.00%
10.00%
10.00%
10.00%
0.1%
1.00%
1.00%
1.00%
1.00%
1.00%
1.00%
1.0%
20.00%
20.00%
20.00%
20.00%
20.00%
20.00%
20.0%
15.00%
15.00%
15.00%
15.00%
15.00%
15.00%
3.0%
3.00%
3.00%
3.00%
3.00%
3.00%
3.00%
50.0%
50.00%
50.00%
50.00%
50.00%
50.00%
50.00%
3.5%
11.5%
12.4%
13.3%
14.1%
14.9%
16.5%
1.8%
1.0%
0.9%
1.0%
1.0%
1.3%
0.0%
$= kfpg'kg]{ tyf e'QmfgL ug'{kg{]
– rfn' ;DklQ M dfu tyf cNk ;"rgfdf k|fKtx'g] Aofh cfDbfgL q}dfl;s¿kdf u0fgf ul/Psf] l:y/ nufgLdf k|fKt Jofh
cfDbfgL cw{ jflif{s¿kdf u0fgf ul/Psf]
– rfn' bfloTj M ;G8«L qm]l86;{, of]hgf Joj:yfkg z'Ns, l8kf]hL6/L z'Ns, sf]if ;'kl/j]Ifs z'Ns, sfg'gL z'Ns tyf bnfnL z'Ns
q}dfl;s ?kdf e'QmfgL ul/g] .
21
%= s/ ;DaGwL Joj:yf
s/ bfloTj u0fgf gul/Psf] .
*=% of]hgfsf] vr{;DaGwL ljj/0f
of]hgfsf] vr{;DaGwL ljj/0f b]xfocg';f/ /x]sf] 5 M
-s_ of]hgf lgisfzgsf nflu ul/g] vr{
lgodfjnLsf] Joj:yfadf]lhd af]8{df of]hgf btf{ ug{] z'Ns of]hgf /sdsf] )=! k|ltzt x'g], ;"rgf k|sfzg, cfj]bg kmf/fd
5kfO{, cfj]bg ;ª\sng, k|zf]wg tyf lkmtf{ e'QmfgL, k|df0fkq 5kfO tyf ljt/0f, OsfO{sf] afF8kmfF8, of]hgfsf] k|rf/ k|;f/
tyf lgisfzg;+u cfj4 cGo vr{ .
-v_ of]hgfsf] lgoldt vr{
!= nufgL Joj:yfkg z'Ns M jiff{Gtdf sfod v'b ;DklQ d"Nosf]] !=&% k|ltzt .
@= sf]if ;'kl/j]Ifs -;d"x_ z'NsM lgodfjnLsf] lgod @# sf] pk lgod [email protected]_sf] clwgdf /lx jiff{Gtdf sfod x'g] v'b ;DklQ
d"Nosf] )[email protected] k|ltzt .
#= l8kf]lh6/L z'Ns M of]hgfsf] jiff{Gtdf sfod x'g] v'b ;DklQ d"Nosf] )=%) k|ltzt .
$= ;"rLs/0f tyf gjLs/0f z'Ns M g]kfn :6s PS;r]Gh ln= n] tf]s]jdf]lhd .
%= n]vfk/LIf0f, k|rlnt sfg'gadf]lhdsf] ;"rgf k|sfzg, sfg'gL vr{, z]o/ sf/f]af/df a|f]s/ sldzg, cGo hfgsf/L tyf
k|ltj]bg k|sfzg -jf:tljs cfwf/df_ .
^= s]lGb|o lgIf]k ;DalGw z'Ns M CDS and Clearing Company Limited n] ;do ;dodf tf]s] adf]lhd .
&= of]hgf lgisfzg vr{ - -Collection Commission, Refund Commission, Printing/Distribution Charge – One Time Charge_
Dividend Warrant Printing/Distribution Charge_ .
af]8{n] tf]s]sf] cj:yfdf afx]s pko'{Qm zLif{ssf cltl/Qm cGo zLif{sdf vr{ hgfOg] 5}g . vr{ hgfpg'kg]{ cj:yf cfPdf
af]8{sf] k"j{ :jLs[lt lnO{g]5 .
*=^ of]hgfsf] d'gfkmf ljt/0fsf] nIo M
of]hgfn] sdfPsf] v'b d'gfkmfsf] cg'kftdf OsfO{sf] cª\lst d"Nosf] cfwf/df d'gfkmfljt/0f ul/g]5 . v'b d'gfkmfdWo]
cfjZostfg';f/ ;l~rt d'gfkmf (Retained Earning)k'gM nufgL ul/g]5 .
*=& nufgL tyf nfef+zsf ;DaGwdf nfu" x'g] s/;DaGwL Joj:yf
k|rlnt sfg'gn] lgwf{/0f u/]adf]lhd x'g]5 .
*=* of]]hgfsf O{{sfOx? csf]{] of]hgfdf x:tfGt/0f x''g]÷gx'g] s'/f / x'g] ePdf;f]sf] k|lqmof
o; of]hgfsf OsfO{x? s'g} csf{] of]hgfdf x:tfGt/0f x'g] 5}g . of]hgfsf] cjlw ;dfKt eP kZrft\ of]hgfsf] ;DklQ ljqmL
u/L OsfO{wgLx?nfO{ ;dfg'kflts cfwf/df ljt/0f ul/g]5 . cjlw ;dfKt ePsf] cj:yfdf OsfO{wgLx?sf] ;xdltdf o;
of]hgfnfO{ gofF of]hgfdf kl/0ft ug{ ;lsg]5 . of]hgfnfO{ gofF of]hgfdf kl/0ft ug{] ;DaGwL Joj:yf / ckgfpg] k|s[of
lgodfjnLsf] cwLgdf /xL af]8{sf] :jLs[lt cg'?k x'g]5 .
*=( v'b ;DklQ d"No u0fgf tyf ;f]sf] k|sfzg;DaGwL Joj:yf
-s_ v''b ;DklQ d""No u0fgf ug{]{ ljlw
k|lt OsfO{ v"b ;DklQ d"No -g]6 P;]6 EofNo_' sfod ubf{ of]hgfsf] d"NofÍg ug{] ldltdf sfod /x]sf] ;Dk"0f{ ;DklQnfO{ s'n
OsfO{ ;ª\Vofn] efu u/L k|lt OsfO{ v"b ;DklQ d"No sfod ul/g]5 . v"b ;DklQ d"NofÍg ug]{ ;"q b]xfo adf]lhdx'g]5 M
k|lt OsfO{ v'b ;DkQL d"No Ö
d"NofÍg ldltdf nufgLsf] d"No ± k|fKt x'g afFsL k|ltkmn jf cfo tyf cGo /sdx? – ltg{ afFsL bfloTj tyf cGo /sdx?
d"NofÍg ldltdf of]hgf cGtu{tsf] s'n OsfO{ ;+Vof
-v_
v'b ;DklQ d"No k|sfzg;DaGwL Joj:yf
of]hgf laqmL aGb ePsf] #) lbgleq of]hgf Joj:yfksn] klxnf] k6s v'b ;DklQ d"No lgwf{/0f u/L ;fj{hlgs ug]{5 .
tt\kZrft\ lgodfjnLsf] Joj:yf adf]lhd k|To]s xKtf v'b ;DklQ d"No of]hgf Joj:yfkssf] j]j ;fO{6
22
df ;fj{hlgs ul/g]5 . ;fy} of]hgf Joj:yfksn] of]hgfsf] nufgLsf] ljj/0f q}dfl;s ?kdf
cfKfm\gf] j]a ;fO{6df /fvL ;fj{hlgs ug{] tyf jflif{s ?kdf of]hgfsf] n]vfk/LIf0f u/fO{ ;f] ;DaGwL ljj/0f ;fj{hlgs ug]{5 .
v'b ;DklQ d"No tyf of]hgfsf] sfo{ ;Dkfbg ;DaGwdf ;fj{hlgs ug]{ ;DaGwdf cGo Joj:yf k|rlnt sfg'g tyf af]8{sf]
lgb]{zg adf]lhd x'g]5 .
www.globalimecapital.com
*=!) of]hgfdf cGtlg{lxt hf]lvd tyf ;f]sf] Joj:yfkgsf] nflu Joj:yfkgsf] wf/0ff
-s_ ;fdfGo hf]lvd tTjx?
-!_ ;fd"lxs nufgL sf]ifdf ul/g] nufgL lwtf]kq ahf/sf] hf]lvd;Fu e/kg]{ x'Fbf gfkmf x'g] tyf ;xefuLn] lnPsf] p2]Zo k"/f x'g]
s'/fsf] s'g} lglZrttf gx'g] ;DaGwdf M
;fd"lxs nufgL sf]if cGtu{t of]hgfsf] nufgL lwtf]kq ahf/ nufot cGo ljleGg If]qdf k|jfx ul/g] x'Fbf lwtf]kq ahf/
tyf To:tf] nufgLdf lglxt hf]lvdn] of]hgfsf] nufgLsf] k|ltkmndf k|ToIf c;/ kb{5 .
[email protected]_ lwtf]kqdf x'g] nufgL h:t} of]hgfsf] OsfO{x?sf] v'b ;DklQ d"No ahf/ d"Nosf] cfwf/df 36j9 x'g] ;DaGwdf M
of]hgfsf] v'b ;DkQL d"No of]hgfn] u/]sf] nufgLsf] d"NofÍgaf6 u0fgf ul/Psf] x'G5 . o;sf] nufgLdWo] lwtf]kq ahf/df
;"lrs[t lwtf]kqx?df u/]sf] nufgLsf] ;DklQ d"Nodf To:tf lwtf]kqsf] d"Nodf x'g] ptf/ r9fjn] k|efj kfg]{ x'Fbf of]hgfsf]
v'b ;DklQ d"Nodf ;d]t To;sf] k|ToIf k|efj /xg] ub{5 / ;f]xL adf]lhd 36a9 x'g] ub{5 .
-#_ sf]if k|j4{s, ;'kl/j]Ifs jf of]hgf Joj:yfksx?sf] lautsf] sfo{n] lghx?sf] eljiosf] sfdsf] nflu lgb]{zg jf ;ª\s]t
ub}{g eGg] ;DaGwdf M
of]hgf Joj:yfksn] ahf/sf] ljBdfg cj:yfsf] ljZn]if0f u/L :jtGq ?kdf of]hgfsf] ;~rfng tyf Joj:yfkg ug]{ /
k|rlnt sfg"g adf]lhd o;sf] lx;fj lstfj ;d]t 5'§} ?kdf /fVg] / ;f]sf] lgoldt l/kf]l6{Ë ug]{ ub{5 .
of]hgfsf] /sd nufgL ubf{ of]hgf Joj:yfkssf] bIftfn] of]hgfsf] sfo{;Dkfbgsf] :t/ (Performance Level) lgwf{/0f ug]{
eP tfklg sf]ifk|j4{s, of]hgf Joj:yfks tyf sf]if ;'kl/j]Ifssf] ljutsf] sfo{n] o; of]hgfsf] glthfnfO{ ;ª\s]t jf
lgb]{zg ub}{g .
-$_ sf]if k|j4{sn] of]hgfdf s'g} xfgL gf]S;fgL ePdf ;f]sf] lhDd]jf/L lng] 5}g eGg] ;DaGwdf M
of]hgfsf] ;~rfng tyf Joj:yfkg k|rlnt sfg'gsf] clwgdf /xL of]hgf Joj:yfksn] g} ub{5 . of]hgfdf s'g} k|sf/sf]
xfgL gf]S;fgL ePdf ;f] sf ]lhDd]jf/L sf]if k|j4{sn] ln+b}g .
-%_ o; of]hgfn] eljiodf /fd|f] ug]{ / d'gfkmf lbg] s'/fsf] ;'lglZrttf ub}{g eGg] ;DaGwdf M
o; of]hgf cGt{ut OsfO{x? lgisfzg u/L ;+sng ul/Psf] /sd ljleGg If]qdf nufgL ul/G5 . of]hgf Joj:yfksn]
cfkm\gf] bIftfsf] pkof]u u/L nufgL hf]lvd sd ug{] tyf d'gfkmf a[l4 ug{] ljifonfO{ b[li6ut u/L sf]ifsf] ;'Joj:yfkg ug]{
ePtfklg of]hgfn] eljiodf /fd|f] ug]{ jf d'gfkmf lbg]s'/fsf] ;l'glZrttf eg] ub{}g .
-v_ vf; hf]lvd tTjx?
-!_ k|:t't of]hgf lglZrt ?kdf d'gfkmf lkmtf{ lbg] jf s'g} a}+s jf ladfaf6 d'gfkmfsf] ;'lglZrttf eP gePsf] s] xf] ;f]
;DaGwdf M
o; of]hgf cGtu{t nufgL ug]{ nufgLstf{x?n] OsfO{sf] cª\lst d"Nodf nufgL u/]sf] cg'kftdf of]hgfn] sdfPsf] v'b
d'gfkmfsf] cfwf/df nfef+z kfpg] 5g\ . o:tf] nfef+z of]hgfn] cfˆgf] nufgL jfkt k|fKt ug]{ k"FhLut d'gfkmf, Jofh, nfef+z,
z]o/ k|Tofe"lt sldzg jf ;DklQsf] d"No j[l4 (Capital Gain) jf cGo ljQLo sf/f]jf/af6 k|fKt ePsf] cfDbfgLaf6 lbg]5 .
k|To]s cfly{s jif{df of]hgfn] v'b d'gfkmfaf6 nfef+z lbg] lg0f{o ug]{5 . v'b d'gfkmfaf6 nfef+z s§f u/L afFsL /x]sf] /sd
;l~rt d'gfkmf (Retained Earning) sf] ?kdf /xg]5 . s'g} jif{ of]hgfsf] cfDbfgLn] nfef+z ljt/0f ug{ g;Sg] cj:yf
cfPdf ;l~rt d'gfkmfaf6 nfef+z lbg ;lsg]5 . of]hgfn] x/]s jif{ d'gfkmf lbg] ;'lglZrttf eg] x'Fb}g .
[email protected]_ of]hgf cGtu{tsf] nIo k|fKt ug{sf nflu c;/ kg]{ tTjx?df ;/sf/L gLltx?, ahf/sf] cj:yf, ahf/nfO{ c;/ kfg]{ tTjx?,
ahf/df kl/jt{g e}/xg] Jofh b/, Joj;fo u/Lg] lwtf]kqsf] ;ª\Vof, /fkm;fkm u/Lg] k2lt cflbn] c;/ kfg]{ ;DaGwdf M
;fd"lxs nufgL sf]if ;DaGwL sfg"gL Joj:yf tyf gLltx?df s'g} kl/jt{g ePdf of]hgf ;~rfng tyf ;f]sf] k|ltkmndf
;d]t ;f]xL cg'?k c;/ kg{]x'G5 . ;fy} ahf/sf] cj:yf, ahf/nfO{ c;/ kfg{] tTjx?n] ;d]t of]hgfdf c;/ kfg{] x'G5 .
of]hgfn] lwtf]kq ahf/df ;"lrs[t lwtf]kqdf nufgL ug{] / ahf/sf] cj:yf x]/L of]hgfsf] gfddf lwtf]kq v/Lb laqmL ug{]
xFb' f ;f] sf] /fkm;fkm k|s[ofn] of]hgfsf] /sd k|fKt ug{ nfUg] ;do lge{/ x'G5 . l9nf]u/L /sd k|fKt x'g] cj:yfdf pQm
/sdaf6 cfh{g x'g ;Sg] Aofh cfDbfgLdf 36a9 x'g uO{ of]hgfsf] cfDbfgLdf c;/ kb{5 . lwtf]kqsf] v/Lb laqmLdf x'g]
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l9nfOn] ahf/ hf]lvd ;d]t cfslif{t x'g ;Sb5 . ;fy} ;fdfGotof ljQLo If]qdf sfod x'g] Jofhb/ / lwtf]kqsf]
nufgLaLr ljkl/t ;DaGw (Inverse Relation) x'g] x'Fbf ;f] sf] c;/ of]hgfsf] v'b ;DklQ d"Nodf ;d]tkg{ ;Sb5 .
-#_ /]l6Ë sDkgLn] lbPsf] /fon] v'b ;DkQL d"Nosf] :yL/tfsf] ;'lglZrttf gug]{ s'/f ;DaGwdf M
ICRA Nepal n] u/]sf] /]l6Ë ;DalGw sfo{ o; of]hgfsf] nflu geO{ sf]if k|j4{s / of]hgf Aoj:yfkssf] nflu ePsfn] ;f]
/]l6Ë sDkgLn] lbPsf] /fon] v'b ;DkQL d"Nosf] :yL/tfsf] ;'lglZrttf ub}{g .
-$_ Jofhb/ kl/jt{gaf6 x'g] hf]lvd ;DaGwdf M
of]hgfsf] s'n /sddWo] s]xL /sd a+}s lgIf]k tyf a08÷l8j]Gr/x?df ;d]t nufgL ul/g] xF'bf lgIf]kdf k|fKt x'g] Aofhb/df
kl/jt{g xF'bf of]hgfsf] cfodf ;d]t c;/ kb{5 . ;DklQsf] d"Nofª\sg (Valuation) k|rlnt Jofhb/nfO{ cfwf/ dfgL ul/g]
xFb' f k|rlnt Jofhb/df x'g] kl/jt{gn] of]hgf cGt{utsf] ;DklQsf] d"Nofª\sgdf ;d]t kl/jt{g x'G5 .
-%_ of]hgf z'? ug]{ a]nfdf ePsf] vr{ tyf aflif{s vr{ cflbn] v'b ;DklQ d"Nodf k|efj kfg]{ ;DaGwdf M
of]hgf cGtu{tsf OsfO{x? laqmLsf nflu af]8{df btf{ u/fpg], ljj/0f k'l:tsf :jLs[t u/L laqmL v'Nnf ug]{, laqmL aGb ug]{,
afF8kmfF6 ug]{, g]kfn :6s PS;r]Ghdf ;"lrs[t u/fO{ bf];|f] ahf/df sf/f]jf/sf] Joj:yf u/fpg],;"rLs/0f tyf jflif{s
gjLs/0f ug{], of]hgfsf] n]vfk/LIf0f u/fpg], of]hgfsf] lj1fkg ug{], sfg'gL ;]jf lng,] lgodfjnLsf] Joj:yf adf]lhd of]hgf
;DaGwL ;"rgf k|sflzt ug]{ cflb sfo{sf nflu nfUg] vr{x? of]hgfsf] s'n ;DklQ d"Noaf6 s§f u/L of]hgfsf] v'b ;DklQ
d"No u0fgf ul/g] xF'bf o:tf vr{x?n] of]hgfsf] v'b ;DklQ d"Nodf s]xL k|efj kfb{5 .
-^_ OSjL6L ;DaGwL hf]lvddf o;sf pks/0fx?n] sDkgL / ahf/ b'a}sf hf]lvd af]ls/x]sf x'G5g\ eGg] s'/f pNn]v ug]{ M
of]hgfn] OSjL6Ldf cfwfl/t pks/0fdf u/]sf] nufgLsf] ;'/Iff / k|ltkmn sDkgLsf] cj:yf / ahf/sf] l:yltdf lge{/ /xg]
x'Fbf o:tf pks/0fx?df ePsf] nufgLdf oL b'a} lsl;dsf hf]lvdx? cGtlg{lxt /x]sf x'G5g\ .
-&_ C0f hf]lvdleq csf]{ kIfsf] C0f lkmtf{ ug]{ Ifdtf tyf OR5fdf lge{/ ug]{s'/f h:tf] sL ;/sf/L lwtf]kqdf s'g} hf]lvd
g/xg] s'/f M
of]hgfn] ;/sf/L C0fkqsf cltl/Qm cGo If]qn] hf/L ug]{ C0fkqx?df ;d]t nufgL ug]{ / o:tf] C0fkqdf ePsf] nufgL
lkmtf{ x'g] ljifo C0fkqhf/L ug{]sf] dg;fo / Ifdtfdf ;d]t lge{/ /xg] xF'bf o:tf] C0fkqdf u/]sf] nufgL ;/sf/L
C0fkqdf u/]sf] nufgL ;/x ;'/lIft / hf]lvd /lxt x'Fb}g .
-*_ t/ntf hf]lvd ;DaGwdf ;f] lwtf]kq slt laqmL ug{ of]Uo jf ;xh 5 Tolt g} t/ntf cfpg] af/] pNn]v ug]{ M
of]hgfn] lwtf]kqdf u/]sf] nufgLnfO{ t/n ;DklQdf kl/0ft ug]{ laifo nufgL ul/Psf] lwtf]kqs} t/ntfdf lge{/ /xg] x'Fbf
of]hgfsf] t/ntfdf lwtf]kqdf ePsf] nufgLsf] hf]lvd ljBdfg /xG5 .
-(_ Aofhb/df x'g] hf]lvd o;sf] ultljlwdf lge{/ u5{ eGg] s'/f h:tf] sL ;/sf/n] C0f lnPdf, d'b|f :kmLtL ePdf cflb af/] M
Aofhb/df kl/jt{g x'g] hf]lvd cy{tGqdf x'g] ultljlwdf lge{/ ub{5 . ljleGg cfly{s ptf/ r9fjsf] c;/ Aofhb/df ;d]t
kg{ ;S5 / o; cj:yfdf Aofhb/sf] kl/jt{gaf6 x'g] hf]lvd of]hgfdf ;d]t kg{ ;Sb5 .
-!)_ k'gn{ufgL hf]lvd oyfjt /xg] sf/0fdf Aofh b/df ePsf] clglZrttfsf sf/0f tyf C0fkqsf] ;§fdf s'kg k|fKt x'g] /
;f]xL s'kg k'gn{ufgLdf k|of]u x'g] x'Fbf k'g{nufgL hf]lvd af/] v'nfpg] M
C0fkqdf tyf a}+s lgIf]kdf u/]sf] nufgLaf6 k|fKt Aofh cfDbfgL k'g nufgL ul/g] x'G5 . olb Aofhb/df kl/jt{g ePdf
o;/L k|fKt Aofh /sd k'gn{ufgL ubf{ plQs} k|ltkmn k|fKt ug{ g;lsg] hf]lvd /xg ;Sb5 .
-!!_ of]hgf cGtu{t nufgL ul/g] laleGg k|sf/sf lwtf]kqx?n] laleGg k|sf/sf hf]lvd axg ug]{ s'/f h:tf] sL ;/sf/L
C0fkqeGbf Jofkfl/s sDkgLn] hf/L u/]sf C0fkqx?df a9L hf]lvd /xg] s'/f M
of]hgfn] laleGg k|sf/sf] lwtf]kqdf nufgL ug]{ x'G5 . oL lwtf]kqx?df z]o/, cu|flwsf/ z]o/, l8j]Gr/, ;/sf/L C0fkq
cflb x'G5g\ . oL lwtf]kqsf] k|s[ltsf] cfwf/df z]o/sf] t'ngfdf cu|flwsf/ z]o/ To;kl5 ;+:yfut l8j]Gr/ sd hf]lvdk"0f{
x'G5g\ eg] ;/sf/L C0fkqnfO{ hf]lvd /lxt lwtf]kq dflgG5 . of]hgfn] o:tf lwtf]kqdf u/]sf] nufgLdf nufgL cg'kft
cg'?ksf] hf]lvd /xG5 .
[email protected]_ of]hgfn] nufgL ug{] cGo pks/0fx? h:t} 8]l/e]l6E;\, ˆo'r/, cK;g cflbdf lglxt hf]lvdx? af/] pNn]v ug{] M
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of]hgfn] o:tf pks/0fx?df nufgL ug]{ p2]Zo /fv]sf] 5}g . eljiodf o:tf pks/0fx?df nufgL ug]{ cj;/ pknAw
ePdf af]8{sf] :jLs[ltdf nufgL ug{ ;lsg]5 . To:tf] cj:yfdf o:tf pks/0fx?df lglxt hf]lvd
tTjsf] c;/ of]hgfsf] hf]lvd tyf k|ltkmndf ;d]t kg{ ;S5 .
-!#_ of]hgfsf] nufgL kl/jTo{ ljb]zL d'b|f jf ;f]df cfwfl/t pks/0fx?df nufgL ug{] ePdf ljb]zL d'b|f ljlgdo b/df cfpg]
kl/jt{g af6 x'g] hf]lvd af/] pNn]v ug]{ M
of]hgfn] xfn o; k|sf/sf] pks/0fx?df nufgL ug]{ p2]Zo /fv]sf] 5}g .o:tf pks/0fdf nufgL ug{] cj;/ k|fKt ePsf]
cj:yfdf af]8{sf] :jLs[lt lnO{ nufgL ul/g]5 . To;/L nufgL ul/Psf] cj:yfdf ljb]zL d'b|f kl/jt{gaf6 x'g] hf]lvd of]hgf
/ o;sf] k|ltkmndf ;d]t /xG5 .
-!$_of]hgfsf] cjlwe/ ;f]sf] d"No a[l4sf] cj;/ /xg] t/ ;f] sf] af]gz gkfpg] af/] M
of]hgfsf] sfo{;Dkfbgsf] cfwf/df of]hgf cGt{utsf OsfO{x?sf] d"No a[l4 x'g] ;Defjgf /xG5 . of]hgfn] k|fKt u/]sf]
k|ltkmnsf] cfwf/df OsfO{wgLx?nfO{ of]hgfn] nfef+z ljt/0f ug{ ;Sg] cj:yf x'G5 . tyflk of]hgfn] s'g} k|sf/sf] af]gz
eg] ljt/0f ug]{ 5}g .
-u_ hf]lvd Joj:yfkgsf] nflu Joj:yfkg -sf]if Joj:yfks_ sf] wf/0ff
-!_ of]hgfsf] nufgLdf x'g] hf]lvd Joj:yfkgsf nflu sf]if Joj:yfks ;b}j ;r]t /xL ahf/df pTkGg x'g] hf]lvdx?sf] lg/Gt/
cWoog u/L hf]lvd Joj:yfkgsf nflu pko'Qm pkfox? h:t} nufgLsf] cfGtl/s l;df tf]Sg] sfo{, b}lgs ?kdf nufgL
ul/Psf sDkgL tyf lwtf]kqx?sf] laZn]if0f ug]{ sfo{, sd{rf/Lsf] clwsf/x?sf] alu{s/0f / tyf ;DklQ Joj:yfkg
sDkgLsf sd{rf/Lx?n] kfngf ug{'kg]{ cfrf/;+lxtf th{'df u/L nfu' u/LPsf], pRr Aoj:yfkg ;lxtsf] ;+rfnsx?sf] nufgL
tyf hf]lvd Aoj:yfkg ;ldltsf] Aoj:yf ;fy} ;f] ;ldltsf] lgoldt a}7saf6 hf]lvd Joj:yfkgsf nflu ;Nnfx / lgb]{zg
lbg] Aoj:yf sf] cjnDag ul/g]5 .
[email protected]_ ;jn tYofªs k|0ffnLsf] ljsf; u/L kof{Kt cWoog cg';Gwfgsf nflu 5'66} cg';Gwfg laefu v8f ul/Psf] 5 / ;f]
laefuaf6 b}lgs, ;fKtflxs, dfl;s ?kdf k|fKt ;Nnfx ;'emfasf] cfwf/df nufgL ug]{ Joj:yf tyf k|s[ofsf] ljsf; ul/Psf]
5.
-#_ lwtf]kqdf nufgL ug'{k"j{ pQm lwtf]kq / ;DalGwt sDkgLsf] ;DaGwdf kof{Kt ljZn]if0f u/]/ dfq nufgL ;DaGwL lg0f{o
ul/g]5 . o;sf nflu ljleGg ljQLo ljZn]if0fsf nflu pknAw cEof; tyf pks/0fx?sf] pkof]u ul/g]5 .
-$_ ahf/sf] cj:yf tyf hf]lvd kIfnfO{ Wofgdf /fvL lwtf]kqdf ul/Psf] nufgLnfO{ pko'Qm ;dodf t/n ;DklQdf kl/0ft ug{]
tyf t/n ;DklQnfO{ nufgLdf kl/0ft ug{] k|ls|of lg/Gt/ cjnDag ul/g]5 .
-%_ nufgLdf hf]lvd Go"gLs/0f ug{ / nufgLdf ;dof]lrt k|ltkmn k|fKt ug{ cfjZostf / cj;/ cg'?k lg/Gt/ nufgL
ljljwLs/0fsf] k|ls|of canDag ul/g]5 .
-^_ t/ntf Joj:yfkgdf ;b}j pRr ;ts{tf ckgfOg]5 .
(= O{sfO lgisfzg;DaGwL ljj/0f
(=! O{{sfO laqmL v''nf ul/g] ldlt tyf cjlw
g]kfn lwtf]kq af]8{af6 ljj/0f k'l:tsf :jLs[t ePsf] ldltn] b'O{ dlxgf leq OsfOx?sf] lalqm v'Nnf ul/g]5 . OsfO{sf]
nflu lgj]bg lbg kfpg] cjlw laqmL v'Nnf ePsf] ldlt af6 !% lbg;Dd /xg ;Sg]5 . t/ pQm cjlwleq ;Dk"0f{ OsfO{
laqmL gePdf af]8{sf] :jLs[lt lnO{ a9Ldf !% sfo{ lbg;Dd lgj]bg lbg kfpg] cjlw yk ug{ ;lsg]5 . k|To]s ljsf;
If]qdf slDtdf Ps ;Íng s]Gb| /xg] u/L slDtdf !) ;Íng s]Gb|sf] Joj:yf u/LPsf] / lgj]bg lbg] cjlw $ sfo{lbgsf]
u/LPsf] 5 .
([email protected] lgj]bg ;Íng s]Gb| -laqmL s]Gb|_ ;DaGwL hfgsf/L
lwtf]kq ahf/sf] d'Vo sfof{no /x]sf] lhNnfdf slDtdf @ j6f ;Íng s]Gb| / kfFr ljsf; If]qsf] x/]s If]qdf sDtLdf Ps
;Íng s]Gb| /xg] u/L slDtdf !) j6f eGbf a9L ;Íng s]Gb|sf] Joj:yf b]xfo adf]lhd x'g]5MM–
-s_ Unf]an cfOPdO{ a+s
} lnld6]8, cfOPdO{ sDKn]S;, kfgLkf]v/L l:yt k|wfg sfof{no tyf cfx\jfg kqdf tf]lsPsf ;a}
zfvf sfof{nox? .
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-v_ Unf]an cfOPdO{ SofkL6n lnld6]8,hdn, sf7df8f}F .
lgisfzg tyf laqmL k|aGwsn] cGo ;Íng s]Gb|x?sf] hfgsf/L lbg]5 .
(=# lgj]bg lbg;Sg] JolQm tyf ;+:yfx?
lgodfjnL Pj+ lgb{]lzsfsf] cwLgdf /xL g]kfnL gful/s, u}/ cfj;Lo g]kfnLsf] k|df0fkq-kl/rokq_ hf/L ePsf JolQm,
k|rlnt sfg'g adf]lhd btf{ ePsf g]kfnL kmd{, ;+3 ;+:yf, a+}s tyf ljQLo ;+:yf, aLdf sDkgL, s'g} klg ju{ jf ;d"x n]
v8f u/]sf] sf]ifx? h:t} ;~rosf]if, sNof0fsf/L sf]if, u'7L, cIfo sf]if cflbn] o; ljj/0f k'l:tsf cg';f/ hf/L ul/g]
OsfO{ vl/b ug{ cfj]bg lbg ;Sg]5g\ .
(=$ vl/b ug{ ;lsg] Go"gtd tyf clwstd OsfO{ ;ª\\Vof
cfj]bsn] Go"gtd !)) -Ps ;o_ OsfO{ tyf ;f]eGbf dfly !) n] efu hfg] u/L clwstd *)-c;L_ nfv O{sfO;Dd
vl/bsf nflu cfj]bg lbg ;Sg]5g\ .
(=% OsfO{sf] afF8kmfF8, lkmtf{ e'QmfgL tyf ;"rLs/0f ;DaGwL Joj:yf
-!_ of]hgfsf] ;Dk"0f{ O{sfO{ laqmLsf nflu lgj]bg k|fKt ePdf laqmL v'nf /fVg'kg{] Go"gtd cjlw Joltt ePkl5 of]hgf
Joj:yfks÷lgisfzg tyf laqmL k|aGwsn] h'g;'s} ;dodf ;"rgf k|sfzg u/L OsfO{ laqmL aGb ug{ ;Sg]5 .
[email protected]_ laqmL v'Nnf ePsf] lgj]bg lbg] cjlw tyf af]8{af6 yk ePsf] cjlwleq slDtdf krf; k|ltzt OsfO{ v/Lb ug{
lgj]bg k|fKt ePdf OsfO{sf] afF8kmfF8 ul/g]5 .
-#_ o; ljj/0f k'l:tsf cg';f/ OsfO{ laqmL v'Nnf cjlw;Dd klg cfx\jfg u/]sf] Go"gtd krf; k|ltzt OsfO{ v/Lb ug{sf]
nflu cfj]bg k|fKt gePdf of]hgf vf/]h u/L kGw| lbgleq lgj]bsx?sf] /sd lkmtf{ ul/g]5 .
-$_ OsfO{ afF8kmfF8 ubf{ o; ljj/0f k'l:tsfdf pNn]lvt clwstd l;df ;Ddsf] dfq OsfO{ afF8kmfF6 ul/g]5 . t/ o;
ljj/0f k'l:tsf dfkm{t lgisfz gul/Psf] eGbf a9L ;ª\Vofdf OsfO{ dfu ePdf lgisfzg ul/Psf] OsfO{ ;ª\Vofsf]
kRrL; k|ltzt;Dd yk u/L OsfO{ afF8kmfF6 ul/g]5 .
-%_ OsfO{sf] afF8kmfF6 ;DaGwL cGo Joj:Yff k|rlnt lwtf]kq afF8kmfF6 ;DaGwL lgb]{lzsf adf]lhd x'g]5 .
-^_ of]hgfsf OsfOx? g]kfn :6s PS;r]Ghdf ;"rLs/0f u/L bf];|f] jhf/df sf/f]af/sf] Joj:yf ldnfOg]5 .
(=^ lgj]bg lb+bf Wofg lbg'kg]{ s'/fx?
-!_ s'g} klg g]kfnL gful/s, u}/cfjf;Lo g]kfnL tyf g]kfnL ;+3 ;+:yfn] o; ljj/0f k'l:tsf cg';f/ hf/L ul/g] OsfO{
vl/b ug{ cfj]bg lbg ;Sg]5g\ . cfj]bsn] cfj]bg kmf/d;fy cfˆgf] gful/stf k|df0fkqsf] k|ltlnkL cfj]bs :jo+n]
k|dfl0ft u/L clgjfo{ ?kdf k]z ug'{kg]{5 . u}/cfjf;Lo g]kfnLsf] xsdf g]kfn ;/sf/af6 hf/L u/LPsf] kl/rokqsf]
k|ltlnkL :jo+n] k|dfl0ft u/L clgjfo{ ?kdf k]z ug{k' g{]5 .
[email protected]_ cfj]bsn] cfj]bg kmf/ddf cfkm\gf] d'vfs[lt :ki6 b]lvg] xfn ;fn} lvlrPsf] kmf]6f] clgjfo{ ?kdf 6fF; ug'{kg]{5 .
-#_ gfafnssf] xsdf cfdf÷afa'n] ;+/Ifs eO{ cfj]bg lbg'k/]df g]kfn ;/sf/sf] kl~hsflwsf/Lsf] sfof{noaf6 k|fKt
gfafnssf] hGdbtf{ k|df0f–kqsf] k|dfl0ft k|ltlnlk clgjfo{?kdf cfj]bg kmf/d;fy k]z ug'{kg]{5 .
-$_ cfdf÷afa'afx]s cGo JolQm ;+/Ifs eO{ s'g} gfafns jf ljlIfKt JolQmsf] gfddf cfj]bg lbPsf] cj:yfdf sfg'g
adf]lhd ;+/IfsTj u|x0f u/]sf] k|df0f clgjfo{ ?kdf cfj]bg kmf/d;fy k]z ug'{kg]{5 .
-%_ gfafnssf] xsdf dfly aF"bf -#_ / -$_ df pNn]v ul/Psf ljj/0fx?sf] cltl/Qm ;+/Ifssf] gful/stf k|df0fkqsf]
k|ltlnkL ;+/Ifs :jo+n] k|dfl0ft u/L cfj]bg kmf/d;fy clgjfo{ ?kdf k]z ug'{kg]{5 .
-^_ sDkgL jf ;+:yfn] OsfO{ vl/bsf nflu cfj]bg lb+bf sDkgL jf ;+:yfsf] btf{ k|df0fkqsf] k|ltlnkL / nufgL ug]{
;DaGwdf ;~rfns ;ldltsf] lg0f{o;lxt sDkgLsf] sfo{sf/L k|d'v jf ;+:yfsf] k|d'vsf] ljj/0f tyf kmf]6f] clgjfo{
?kdf ;dfj]z u/]sf] x'g'kg]{5 .
-&_ OsfO{ vl/b ug{sf] nflu b/vf:t lbg] JolQm :jo+n] cfj]bg kmf/ddf b:tvt u/L tf]lsPsf] ;Íng s]Gb|df OsfO{
vl/bsf] nflu cfjb]g a'emfpg'kg{5
] . o;/L cfj]bg kmf/ddf b:tvt gu/]sf] / tf]lsPsf ;Íng s]Gb|afx]s cGo
:yfgx?df cfj]bg kmf/d a'emfPsf] cfj]bg kmf/dnfO{ /2 ul/g]5 .
-*_ ?= %),))).– eGbf a9L nufgL ug{] b/vf:tjfnfn] cfj]bg lbFbf clgjfo{ ?kdf PsfpG6 k]oL r]s dfkm{t /sd hDdf
ug{k' g{]5 . ?= !),)),)))÷– ;Ddsf] nflu cfj]bg lbg] cfj]bsn] :j]lR5s ?kdf / ;f]eGbf a9L /sdsf] nflu cfj]bg
lbg] cfj]bsn] clgjfo{ ?kdf cfj]bg kmf/ddf cfkm\gf] :yfoL n]vf gDa/ (PAN) v'nfpg'kg]{5 . o; cltl/Qm ?=
!),)),)))÷– jf ;f]eGbf a9L /sd cfj]bg lbg] cfj]bsx?n] cfkm"n] cfj]bg lbFbf hDdf u/]sf] /sd ;DklQ
z'4Ls/0f P]gsf] alv{nfk x'g] u/L cfh{g gu/]sf] egL pb\3f]if0f ug'{kg]{5 .
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-(_ cfj]bg lbFbf sDkgLn] tf]s]sf] lglb{i6 9fFrfdf cfkm"n] vl/b ug{ rfx]sf] OsfO{ ;ª\Vof / To;sf] /sd v'nfO{ cfj]bg
lbg'kg]{5 .
-!)_ b/vf:tjfnf, gfafns ;d]tn] :jo+sf] vftf /x]sf] a+}s jf ljQLo ;+:yfsf] gfd,7]ufgf / vftf gDa/ clgjfo{ ?kdf
cfj]bg kmf/ddf v'nfpg' kg]{5 . ;fy} cfj]bsn] pNn]v ug{] vftf lSnol/ª xfp;sf] ;b:otf lnPsf] a}+s jf ljQLo
;+:yf x'g'kg]{5 . cfj]bsn] of]hgf;Fu ;DjlGwt ;Dk"0f{ sfo{ a}+s jf ljQLo ;+:yf dfkm{t ug{'kg]{5 .
-!!_ Ps JolQmn] cfkm"n] lng rfx]sf] ;Dk"0f{ OsfO{sf] nflu PseGbf a9L cfj]bg lbg kfOg]5}g . olb Ps} JolQmn] PseGbf
a9L cfj]bg lbPdf ;Dk"0f{ cfj]bg /2 ul/g]5 .
[email protected]_ cfj]bsn] sDtLdf !)) -Ps ;o_ OsfO{ tyf ;f]eGbf a9L OsfO{ vl/bsf nflu cfj]bg lbg rfx]df !) n] efu hfg]
u/L clwstd *),)),))) -c;L nfv_OsfO{ vl/bsf nflu cfj]bg lbg ;Sg]5 . o:tf] OsfO{ nflu cfj]bg lbFbf
cfkm"n] vl/b ug{ rfx]sf] k|lt OsfO{ jfkt ?= !).— -bz_ sf b/n] Psd'i7 /sd cfj]bg ;fy a'´fpg' kg]{5 .
-!#_ cfj]bsn] ;Íng s]Gb| gePsf lhNnfx?af6 dfq 8«fkm\6 ;+nUg u/L b/vf:t lbg kfOg]5 / o;/L cfj]bsn] cfj]bg
lbg rfx]df z]o/ lgisfzg aGb x'g]cl3sf] ldlt;Dddf Unf]an cfOPdO{ SofkL6n lnld6]8sf] gfddf lvlrPsf]
Psfp06k]oL (A/c Payee) 8«fkm\6 ;fy OsfO{sf] cfj]bg kmf/fd g]kfn ;/sf/sf] x'nfs ;]jfdfkm{t /lhi6«L u/L k7fPsf
cfj]bgnfO{ dfq afF8kmfF6df ;dfj]z ul/g]5 . laqmL v'Nnf ePsf] cj:yfdf hf/L ePsf] ePtfklg OsfO{ laqmL ePsf]
!) -bz_ lbgkl5 k|fKt 8«fk\m6 / cfj]bg kmf/dnfO{ afF8kmfF6df ;dfj]z ul/g] 5}g .
-!$_ o; ljj/0f k'l:tsf adf]lhd lgisfzg ul/g] OsfO{x?df ;Ílnt /sd ljljw lgwf{l/t If]qdf nufgL ul/g] / ljBdfg
kl/l:yltdf pQm nufgLjf6 cfh{g ul/g] d'gfkmfjf6 k|rlnt sfg'g jdf]lhd O{sfO{ wgLx?df k|ltkmn ljt/0f ul/g]5 .
-!%_ k|df0f—kq a'em\g cfpFbf / afF8kmfF6df gk/]sf] OsfO{ afktsf] /sd lkmtf{ lng cfpFbf cfj]bsn] dfly a"Fbf -!_ tyf %_ adf]lhd cfj]bg kmf/d;fy k]z u/]sf] gful/stf k|df0fkqsf] k|ltlnkLsf] ;Ssn k|ltsf] cfwf/df ;xL cfj]bs
klxrfg u/]/ dfq afF8kmfF6df gk/]sf] OsfO{ afktsf] /sd cfj]bs kmf/ddf pNn]v u/]sf] a}+s jf ljQLo ;+:yfsf]
vftfdf hDdf x'g] u/L /sd lkmtf{ e'QmfgL lbOg]5 / OsfO{sf] k|df0f—kq ljt/0f ul/g]5 .
-!^_ cfj]bsn] ljj/0f k'l:tsfsf] cWoog u/]/ dfq cfj]bg lbg pko'Qm x'G5 .
-!&_ lgIf]k ;b:ox? dfkm{t lxtu|flx vftf vf]Ng' ePsf nufgLstf{ dxfg'efjx?sf] xsdf OsfO{sf] b/vf:t kmf/d a'emfpFbf
b/vf:t kmf/ddf cfkm"n] lgIf]k vftf vf]n]sf] lgIf]k ;b:osf] ;b:otf gDa/ / lxtu|flx vftf gDa/ pNn]v ug'{ kg]{5
. of]hgf l;l8P;l;df ;"lrs[t eP kZrft dfq aFf8kmFf6df k/]sf] z]o/ lghx?sf] vftf hDdf ul/g] 5 . o;sf nflu
nufgLstf{ dxfg'efjx?n] cfˆgf] vftf /x]sf] lgIf]k ;b:osf] gDa/ tyf lxtu|fxL vftf gDa/ b/vf:t kmf/ddf :ki6
?kdf pNn]v ug'{ kg]{ 5 .
!) OsfO{ wgL -of]hgfsf ;xefuL_ nfO{ k|fKt x'g] clwsf/ tyf ;]jf
OsfO{ wgL -of]hgfsf ;xefuL_ nfO{ k|fKt x'g] clwsf/
-s_ of]hgfsf] nufgL gLlt, p2]Zo tyf ljQLo cj:yfjf/] hfgsf/L k|fKt ug]{ .
-v_ of]hgfn] ljt/0f u/]sf] k|ltkmn k|fKt ug]{ .
-u_ of]hgf cGtu{tsf cfˆgf gfddf /x]sf OsfO{x? cfkm\gf] ;DklQ ;/x bf];|f] ahf/df laqmL ug]{ tyf bf];|f] ahf/df
vl/b ul/Psf OsfO{x? cfkm\gf] gfddf gfd;f/L u/fpg] .
-3_ of]hgf Joj:yfkssf] sfo{ ;Dkfbg ;DaGwdf jf of]hgf vf/]hLsf ;DaGwdf cfkm\gf] dt/fVg] .
-ª_ of]hgf ;~rfng ;DaGwdf s'g} u'gf;f] eP of]hgf Joj:yfks, sf]if ;'kl/j]Ifs tyf af]8{df u'gf;f /fvL ;dfwfg
u/fpg] .
-r_ of]hgfsf] sfo{ ;Dkfbg;Fu ;DalGwt v'b ;DklQ d"No, nufgLsf] cj:yf tyf of]hgfsf] ljQLo ljj/0f lgodfjnLn]
Joj:yf u/] adf]lhd k|fKt ug]{ .
OsfO{ wgL -of]hgfsf ;xefuL_ nfO{ k|fKt x'g] ;]jf
-s_ vl/b u/]sf] of]hgfsf] OsfO{ k|df0fkq k|fKt x'g]5 h;df of]hgf Joj:yfkssf] s'g} Ps ;~rfns / sfo{sf/L k|d'v
jf sDkgL ;lrjdWo] Pshgf u/L b'O{ hgfsf] b:tvt /xg]5 .
!! u''gf;f] ;''Gg] / ;dfwfg ug{]{ k||s[of
of]hgf lgisfzgsf jvt pTkGg x'g;Sg] u'gf;fx?nfO{ ;DalGwt ;Íng s]Gb| tyf of]hgf Joj:yfkssf] sfof{noaf6
;dfwfg ug]{ Joj:yf ldnfOg]5 . ;fy} of]hgf Joj:yfksn] of]hgf ;~rfngsf] qmddf ;xefuLx?sf] aLrdf jf of]hgf
/ ;xefuLx?sf aLrdf s'g} ljjfb p7]df To:sf] ;dfwfgsf nflu of]hgf Joj:yfkssf cg';Gwfg, hf]lvd Joj:yfkg
tyf cg'kfngf k|d'v >L ;+ho kf]v|]nnfO{ lgod kfngf clws[tsf] ?kdf lgo'Qm ul/Psf] 5 . lgod kfngf clws[tn]
k|fKt u'gf;f ;'Gg] ;f]sf] ;dfwfgsf pkfox? klxrfg ug{] / ;fdfGo k|sf/sf u'gf;fx?nfO{ sfg'g ;Ddt tl/sfn]
27
cfkm\g} txaf6 ;dfwfg ug]{5 . o;/L ;dfwfg x'g g;Sg] tyf hl6n k|s[ltsf u'gf;f k|fKt ePdf ;Dej eP;Dd
of]hgf Joj:yfksaf6 / ;Dej gePdf sf]if ;'kl/j]Ifs ;dIf /fvL ;f] sf] ;dfwfg ul/g]5 .
nufgLstf{x?n] b]xfo adf]lhdsf] dfWod dfkm{t cfˆgf] u'gf;f] tyf ;'emfj k|]lift ug{ ;Sg]5g\M
kmf]g g+= [email protected]@@$^), ˆofS; [email protected]@@%#$,
E-mail: [email protected]
lgisfzg a}+sx?
o; lgisfzgsf] nflu b]xfosf a}+sx?nfO{ lgisfzg a}+ssf] ?kdf lgo'Qm ul/Psf] 5 .
!= >L Unf]an cfOPdO{ a}+s lnld6]8, sflGtky, sf7df08f} .
@=
#=
$=
%=
&=
;fy} cfjZostf cg';f/ lgisfzg aGb ePsf] tLg lbgleq af]8{nfO{ hfgsf/L lbO{ cGo s au{sf a}+sx?nfO{ ;d]t
lgisfzg a}+ssf] ?kdf lgo'Qm ug{ ;lsg]5 .
28
[email protected]= of]hgf Joj:yfkssf] k|lta4tf–kq -8\o' 8]lnh]g;\ ;l6{lkms]6_
8\o' 8]lnh]g;\ ;l6{lkms]6
r=g+=M
ldlt M
>L g]kfn lwtf]kq af]8{
uf}zfnf, sf7df08f} .
ljifo M k|lta¢tf kq .
dxfzo,
o; Unf]an cfOPdO{ SofkL6n ln= n] Unf]an cfOPdO{ Do'rcn km08cGtu{t Unf]an cfOPdO{ ;d'Ggt of]hgf – ! sf]
OsfO{{ lgisfzg tyf laqmL ug]{ k|of]hgsf nflu tof/ u/]sf] ljj/0f k'l:tsfsf ;DaGwdf o; sDkgLsf] tkm{af6 b]xfo
cg';f/sf] k|lta4tf k]z ub{5' .
!= OsfO{ laqmL k|:tfj lwtf]kq P]g, @)^#, ;fd'lxs nufgL sf]if lgodfjnL, @)^& tyf ;fd'lxs nufgL sf]if ;DaGwL
lgb]{lzsf, @)^( adf]lhd cufl8 a9fO{Psf x'g\ .
@= of]hgf z'? ug{ cfjZos ;a} sfg"gL k|fjwfg, ;/sf/ tyf cGo lgofds lgsfoaf6 hf/L lgb]{zgx?sf] kfngf
ul/Psf] 5 ,
#= ljj/0f k'l:tsfdf v'nfO{Psf ljj/0fx? ;xefuLnfO{ k|:tfljt gofF of]hgfdf nufgL ug{ ;To tyf kof{Kt /x]sf 5g\.
=
============================
Kff/; d0fL 9sfn
k|d'v sfo{sf/L clws[t
29
!#= o; ljj/0f k'l:tsfdf k|sflzt tYo tyf ljj/0fx? 7Ls b'?:t 5g\, ;f]df s'g} km/s k/]df xfdL ;~rfnsx? k"0f{
?kdf lhDd]jf/ x'g]5f}F egL ;xL 5fk ug{] ;~rfnsx?sf] gfd tyf b:tvt
b:tvt
gfd
>L hgs zdf{ kf}8]n – cWoIf
8f= /ljg s'df/ cfrfo{ – ;+rfns
>L ljKnj l;+x – ;+rfns
>L /Ghg s'df/ yfkf – ;+rfns
>L sdn k|;fb cof{n – ;+rfns
sf]if ;'k/Lj]Ifssf tkm{jf6
e/t l/hfn
30
31

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