g]kfn /fi6« a}+s k'g/shf{ sfo{ljlw, @)&&

g]kfn /fi6« a}+s

a}+s tyf ljQLo ;+:yf lgodg ljefu

ljifo ;"rL

k]h g+=

kl/R5]]b–! -1_ ;+lIfKt gfd, k|f/De ! -2_ kl/efiff !

kl/R5]b –@ -3_ k'g/shf{sf] juL{s/0f @ -4_ k'g/shf{sf] Aofhb/ @ -5_ k'g/shf{ sf]ifsf] ;Ldf @ -6_ k'g/shf{ sf]ifsf] ;|f]t # -7_ k'g/shf{sf] cjlw # -8_ k'g/shf{ ;'ljwfsf] ;Ldf #

kl/R5]b –# -9_ k'g/shf{ k|bfg ug]{ k|lqmof # -10_ u|fxs C0fL cg';f/ k|bfg ul/g] k'g/shf{ ;DaGwL Joj:yf %

kl/R5]b –$ -11_ k'g/shf{sf] nflu cfj]bg lbg kfpg] Ohfhtkqk|fKt ;+:yf ^ -12_ k'g/shf{ ;'ljwfsf nflu of]Uo shf{x¿ &

-13_ k'g/shf{ ;'ljwfsf nflu cof]Uo shf{x¿ *

kl/R5]b –%

-14_ k'g/shf{ cg'udg tyf lg/LIf0f * kl/R5]b –^

-15_ Ohfhtkqk|fKt ;+:yfsf] lhDd]jf/L ( kl/R5]b –&

-16_ k'g/shf{;DaGwL cGo Joj:yfx¿ !) kl/R5]b –*

-17_ b08 / hl/jfgf !! -18_ afwf c8\sfp, k'msfp !! -19_ arfp !!

cg';"rLx¿ !–^ ;Dd !@–@!

* of] sfo{ljlw ldlt @)&&÷)#÷====== df :jLs[lt eO{ sfof{Gjogdf cfPsf] 5 .

g]kfn /fi6« a}+s k'g/shf{ sfo{ljlw, @)&&

g]kfn /fi6« a}+saf6 pknAw u/fOg] k'g/shf{ ;'ljwfnfO{ yk Jojl:yt / k|efjsf/L agfpg] p2]Zon], g]kfn /fi6« a}+s P]g, @)%* sf] bkmf !!) sf] pkbkmf -#_ n] lbPsf] clwsf/ k|of]u u/L b]xfosf] sfo{ljlw agfOPsf] 5 .

kl/R5]b–! k|f/lDes

!= ;+lIfKt gfd / k|f/DeM -!_ o; sfo{ljlwsf] gfd æg]kfn /fi6« a}+s k'g/shf{ sfo{ljlw, @)&&Æ /x]sf] 5 .

-!_ of] sfo{ljlw :jLs[t ePsf] ldltaf6 nfu" x'g]5 .*

@= kl/efiffM ljifo jf k|;Ën] csf]{ cy{ gnfu]df o; sfo{ljlwdf,–

-!_ …a}+sÚ eGgfn] g]kfn /fi6« a}+s P]g, @)%* adf]lhd :yfkgf ePsf] g]kfn /fi6« a}+s ;Demg' k5{ .

-@_ …;~rfns ;ldltÚ eGgfn] g]kfn /fi6« a}+ssf] ;~rfns ;ldlt ;Demg'k5{ .

-#_ …Aofh cg'bfg sfo{ljlwÚ eGgfn] g]kfn ;/sf/ dlGqkl/ifb\af6 :jLs[t ;x'lnotk"0f{ shf{sf nflu Aofh cg'bfg ;DaGwL PsLs[t sfo{ljlw, @)&% ;Demg'k5{ .

-$_ …k'g/shf{Ú eGgfn] Ohfhtkqk|fKt ;+:yfn] k|jfx u/]sf] shf{sf] ;'/If0fdf g]kfn /fi6« a}+saf6 pknAw u/fOg]] shf{ ;Demg'k5{ .

-%_ …c;n shf{Ú eGgfn] g]kfn /fi6« a}+saf6 hf/L ePsf] shf{ juL{s/0f ;DaGwL lgb]{zg adf]lhdsf] c;n shf{ ;Demg'k5{ .

-^_ …Ohfhtkqk|fKt ;+:yfÚ eGgfn] g]kfn /fi6« a}+saf6 Ohfhtkqk|fKt u/]sf …sÚ, …vÚ …uÚ / …3Ú ju{sf a}+s tyf ljQLo ;+:yf ;Demg'k5{ .

-&_ …sf]ifÚ eGgfn] g]kfn /fi6« a}+ssf] ;~rfns ;ldltn] ;do ;dodf lgwf{/0f u/] adf]lhdsf] k'g/shf{ sf]if ;Demg'k5{ .

-*_ …n3', 3/]n' tyf ;fgf pBd shf{Ú eGGffn] pBdL :jo+ sf/f]jf/ tyf Joj;fodf ;+nUg eO{ ;~rfng ul/Psf pBd, Jofkf/ tyf Joj;fodf k|jfx ePsf] ?=!% nfv ;Ddsf] shf{ ;Demg'k5{ .

-2_

kl/R5]b –@ k'g/shf{sf] juL{s/0f, Aofhb/ / cjlw

#= k'g/shf{sf] juL{s/0f M a}+saf6 k|bfg ul/g] k'g/shf{nfO{ b]xfo adf]lhd juL{s/0f ul/Psf] 5 .

-!_ n3', 3/]n' tyf ;fgf pBd k'g/shf{

pBdL :jo+ ;+nUg eO{ ;~rfng ul/Psf pBd, Jofkf/ tyf Joj;fodf k|jfx ePsf] ?=!% nfv;Ddsf] shf{ ;'ljwfsf] nflu k|bfg ul/g] k'g/shf{nfO{ n3', 3/]n' tyf ;fgf pBd k'g/shf{ dflgg]5 .

-@_ ljz]if k'g/shf{

a}+sn] ;do ;dodf s'g} If]q ljz]ifnfO{ ljz]if k|fyldstf lbg] u/L k|bfg ul/g] k'g/shf{nfO{ ljz]if k'g/shf{ elgg]5 . o; cGtu{t xfn sfod /x]sf] lgof{t, dlxnf pBdL, km/s 9Ën] ;Ifd JolQmn] ;~rfng u/]sf pBd÷Joj;fo, k|fs[lts k|sf]kaf6 k|efljt If]qdf k|bfg ul/Psf] k'g/shf{x¿nfO{ dflgg]5 .

-#_ ;fwf/0f k'g/shf{

a'Fbf g+= ! / @ sf] juL{s/0fdf gk/]sf / a}+sn] ;do ;dodf tf]s]sf] ;a} k'g/shf{x¿nfO{ ;fwf/0f k'g/shf{ dflgg]5 .

$= k'g/shf{sf] Aofhb/M

-!_ k'g/shf{ k|fKt ug]{ Ohfhtkqk|fKt ;+:yfn] a}+snfO{ ltg'{kg]{ Aofhb/ / ;DalGwt u|fxs÷C0fLx¿af6 lng] Aofhb/ a}+sn] ;do ;dodf tf]s] adf]lhd x'g]5 . k'g/shf{sf nflu xfn ljBdfg Aofhb/ b]xfo adf]lhd tf]lsPsf] 5 .

qm=;+= k'g/shf{sf] k|sf/ g]kfn /fi6« a}+sn] lng] Aofhb/

Ohfhtkqk|fKt ;+:yfn] u|fxsaf6

lng] Aofhb/

!= n3', 3/]n' tyf ;fgf pBd k'g/shf{

@ %

@= ljz]if k'g/shf{* ! # #= ;fwf/0f k'g/shf{ # %

* ljz]if k'g/shf{df o;cl3 s'g} shf{ ljz]ifnfO{ 5'§} k'g/shf{ b/ tf]lsPsf] cj:yfdf ;f]xL b/ nfu" x'g]5 .

%= k'g/shf{ sf]ifsf] ;LdfM

-!_ k'g/shf{ sf]ifsf] ;Ldf ;~rfns ;ldltn] ;do ;dodf lgwf{/0f u/] adf]lhd x'g]5 . o:tf] sf]ifnfO{ k'g/shf{sf] hf]lvd Joxf]g]{ sf]ifsf] ?kdf pkof]u ul/g]5 . a}+sn] o;

-3_

sf]ifdf /x]sf] /sdsf] clwstd kfFr u'0ff;Dd k'g/shf{ k|bfg ug{ ;Sg] u/L ;Ldf tf]lsPsf] 5 .

-@_ k'g/shf{ k|bfg ug{ ;lsg] pk/f]Qm ;Ldfleq /xL a}+sn] ;f] ;Ldfsf] &) k|ltzt;Dd Psd'i6?kdf s, v, u ju{sf Ohfhtkqk|fKt ;+:yfnfO{, @) k|ltzt;Dd u|fxs cg';f/ d"NofÍg u/L s, v, u ju{sf Ohfhtkqk|fKt ;+:yfnfO{ / !) k|ltzt;Dd …3Ú ju{sf n3'ljQ ljQLo ;+:yfx?nfO{ k'g/shf{ k|bfg ug{]5 .

^= k'g/shf{ sf]ifsf] ;|f]tM

k'g/shf{ sf]ifsf] ;|f]tsf] ?kdf b]xfo adf]lhdsf /sdx? /xg] 5g\ .

-!_ a}+sdf ljBdfg /x]sf] k'g/shf{ sf]ifsf] /sd,

-@_ ;~rfns ;ldltn] tf]s]sf a}+ssf cGo sf]ifsf] /sd,

-#_ bft[ lgsfoaf6 k|fKt eO{ g]kfn ;/sf/af6 :jLs[lt k|bfg ePsf /sd,

-$_ g]kfn ;/sf/n] k|bfg u/]sf] cGo /sd .

&= k'g/shf{sf] cjlwM o; sfo{ljlw adf]lhd k|bfg ul/g] k'g/shf{sf] cjlw g]kfn /fi6« a}+s P]g, @)%* cg';f/ a9Ldf Ps jif{sf] x'g]5 .

*= k'g/shf{ ;'ljwfsf] ;LdfM

-!_ a}+saf6 cfXjfg u/L Ohfhtkqk|fKt ;+:yfnfO{ Psd'i6 k|bfg x'g] k|lt u|fxs k'g/shf{sf] clwstd ;Ldf ?=!) s/f]8 x'g]5 . o:tf] k'g/shf{ /sd s'n k'g/shf{ k|bfg ug]{ /sdsf] &) k|ltzteGbf a9L x'g] 5}g .

-@_ a}+sn] u|fxs cg';f/ d"NofÍg u/L pknJw u/fpg] ;fwf/0f k'g/shf{sf] k|lt u|fxs clwstd ;Ldf ?=@) s/f]8;Dd x'g]5 . o:tf] k'g/shf{ /sd s'n k'g/shf{ k|bfg ug{ ;lsg] /sdsf] @) k|ltzteGbf a9L x'g] 5}g .

-#_ a}+saf6 cfXjfg u/L Ohfhtkqk|fKt …3Ú ju{sf n3'ljQ ljQLo ;+:yfx?nfO{ k|bfg ul/g] k'g/shf{ /sd s'n k'g/shf{ k|bfg ug{ ;lsg] /sdsf] !) k|ltzteGbf a9L x'g] 5}g .

kl/R5]b –# k'g/shf{ k|bfg ug]{ k|lqmof

(= k'g/shf{ k|bfg ug]{ k|lqmofM Ohfhtkqk|fKt ;+:yfn] k|bfg u/]sf] c;n shf{sf] ;'/If0fdf a}+sn] b]xfo adf]lhdsf] k|lqmofaf6 k'g/shf{ k|bfg ug]{5 .

-!_ k|ltu|fxs ?= !% nfv ;Ddsf] n3', 3/]n' tyf ;fgf pBd k'g/shf{, ?=!) s/f]8 ?k}ofF;Ddsf ljz]if k'g/shf{ / ;fwf/0f k'g/shf{ Ohfhtkqk|fKt …sÚ, …vÚ / …uÚ ju{sf Ohfhtkqk|fKt ;+:yfx¿nfO{ Psd'i6 ¿kdf k|bfg ul/g]5 .

-4_

-@_ a'Fbf g++=! adf]lhdsf k'g/shf{x¿ k|bfg ubf{ b]xfo adf]lhdsf] k|lqmof cjnDag ul/g]5 .

-s_ Psd'i6 ¿kdf k|bfg ul/g] k'g/shf{sf] nflu a}+sn] Ohfhtkqk|fKt ;+:yfx¿jf6 cfj]bg cfXjfg ug]{5 .

-v_ pQm cfJxfgdf tf]lsPsf] ;dofjlw leqdf Ohfhtkqk|fKt ;+:yfn] cfˆgf k|To]s zfvfx¿af6 n3', 3/]n' tyf ;fgf pBd, ljz]if / ;fwf/0f k'g/shf{ kfpg] C0fLsf nflu k|ltzfvf Go"gtd kfFr u|fxsn] ;'ljwf kfpg]u/L cg';"rL–^ df plNnlvt ljj/0f ;dfj]z u/L lgj]bg k]z ug{ ;Sg]5g\ .

-u_ Psd'i6 k'g/shf{sf] nflu lgj]bg k]z ug{ tf]lsPsf] Dofb ;dfKt ePsf Ps dlxgfleq a}+sn] k'g/shf{ ;DjGwL lg0f{o ug]{5 . o;/L k'g/shf{ :jLs[t ubf{ k"0f{ jf cf+lzs¿kdf k'g/shf{ :jLs[t ug{ ;lsg]5 .

-3_ Psd'i6 k'g/shf{ :jLs[t ePkl5 ;DalGwt Ohfhtkqk|fKt ;+:yfdf ;f] /sdsf] k|jfx, ahf/sf] cj:yf, Ohfhtkqk|fKt ;+:yfsf] t/ntfsf] cj:yf cflbnfO{ b[li6ut u/L ljleGg ;do–cGt/fndf cnu cnu ls:tfdf pknJw u/fpg] u/L ljt/0fsf] tflnsf agfO{ ;f]xL cg';f/ k|jfx x'g]5 .

-ª_ :jLs[t k'g/shf{ /sd e'QmfgL x'g'cl3 ;DalGwt Ohfhtkqk|fKt ;+:yfn] a}+s ;dIf cfjZos sfuhft ;lxt td;'s nufotsf k|lqmof k"/f ug'{kg]{5 .

-r_ td;'ssf] k|s[of ;DkGg eO{ Ohfhtkqk|fKt ;+:yfn] e'QmfgL k|fKt u/] kZrft ;DalGwt ;a} u|fxsnfO{ k'g/shf{ jfkt k|bfg ug'{kg]{ Aofhb/ ;'ljwf k'g/shf{ cjlwe/ k|bfg ug'{kg]{5 .

-#_ Ohfhtqk|fKt …3Ú ju{sf n3'ljQ ljQLo ;+:yfx?nfO{ Psd'i6 ?kdf b]xfosf] k|s[of cjnDjg u/L k'g/shf{ pknAw u/fOg] 5 .

-s_ k'g/shf{sf] nflu a}+sn] Ohfhtkqk|fKt …3Ú ju{sf ;+:yfx¿jf6 cfj]bg cfXjfg ug]{5 .

-v_ pQm cfJxfgdf tf]lsPsf] ;dofjlw leq k'g/shf{ cfjZos kg]{ Ohfhtkqk|fKt …3Ú ju{sf ;+:yfn] lgj]bg k]z ug{ ;Sg]5g\ .

-u_ Psd'i6 k'g/shf{sf] nflu lgj]bg k]z ug{ tf]lsPsf] Dofb ;dfKt ePsf] Ps dlxgfleq a}+sn] k'g/shf{ ;DaGwL lg0f{o ug]{5 . o;/L k'g/shf{ :jLs[t ubf{ k"0f{ jf cf+lzs ¿kdf :jLs[t ug{ ;lsg]5 .

-3_ Psd'i6 k'g/shf{ :jLs[t ePkl5 ;DalGwt Ohfhtkqk|fKt …3Ú ju{sf ;+:yfdf ;f] /sdsf] k|jfx, ahf/sf] cj:yf, ;+:yfsf] t/ntfsf] cj:yf cflbnfO{ b[li6ut u/L Ps} k6s jf ljleGg ;do–cGt/fndf cnucnu ls:tfdf k|jfx ug{ ;lsg]5 .

-5_

-ª_ a}+saf6 :jLs[t /sd e'QmfgL x'g'cl3 ;DalGwt Ohfhtkqk|fKt ;+:yfn] a}+s ;dIf cfjZos sfuhft ;lxt td;'s nufotsf k|lqmof k"/f ug'{kg]{5 .

-r_ td;'ssf] k|s[of ;DkGg eO{ Ohfhtkqk|fKt ;+:yfn] e'QmfgL k|fKt u/] kZrft o:tf] k'g/shf{ k|fKt ug]{ ;+:yfn] k|fKt >f]tsf] cfwf/df ;Dk"0f{ C0fLsf] Jofhb/ sd x'g] u/L Jofhb/df ;dfof]hg ug'{ kg]{5 .

!)= u|fxs C0fL cg';f/ k|bfg ul/g] k'g/shf{ ;DaGwL Joj:yf M a}+sn] u|fxssf] ljQLo cj:yf nufotsf] ljZn]if0f u/L k|bfg ul/g] k'g/shf{ ;DaGwdf b]xfo adf]lhd x'g]5 M

-!_ u|fxs C0fL cg';f/ k|bfg ul/g] k'g/shf{ ;'ljwf cf}Bf]lus Joj;fo P]g, @)&# n] tf]s]sf] /fli6«o k|fyldstf k|fKt pBf]udf k|jfx ePsf] ?=@) s/f]8;Ddsf shf{sf] nflu k|bfg ul/g] 5 .

-@_ k'g/shf{sf nflu cfj]bg lbFbf ;+nUg ug{'kg]{ sfuhft tyf ljj/0f M

-s_ Ohfhtkqk|fKt ;+:yfn] k'g/shf{ ;'ljwf k|fKt ug{sf nflu u|fxs C0fL ;DaGwL b]xfo adf]lhdsf sfuhft ;+nUg u/L cfj]bg k]z ug'{ kg]{5 .

-!_ u|fxs C0fLn] k'g/shf{ ;'ljwfsf] nflu k]z u/]sf] lgj]bg,

-@_ sDkgLsf] n]vfk/LIf0f ul/Psf] kl5Nnf] tLg cfly{s jif{sf]]] ljQLo ljj/0f,

-#_ kl5Nnf] cfly{s jif{sf] s/ r'Qmf/bflvnf k|df0fkq,

-$_ sDkgL ;DaGwL shf{ ;'rgf s]Gb|sf] ljj/0f,

-%_ sfod Aofhb/ b]lvg] System Generated Customer Liability

Report,

-^_ lgof{t k'g/shf{sf] xsdf lgof{t ;DaGwL sfuhft

-s_ ljut jif{x?df ePsf] lgof{t / ljb]zL d'b|f cfh{g ePsf] k'li6 x'g] sfuhft .

-v_ lgof{t Joj;fo k'li6 x'g] cGo sfuhft .

-&_ u|fxs C0fLn] o; eGbf cufl8 pkof]u u/]sf] k'g/shf{ ;'ljwfsf] /sd tyf cjlw ;DaGwL ljj/0f -cg';'rL # adf]lhd_ .

-*_ u|fxs C0fLn] cGo Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yf dfkm{t k'g/shf{ ;'ljwf pkof]u gu/]sf] ;DaGwdf :jM3f]if0ff .

-(_ /f]huf/L ;[hgf, ljb]zL d'b|f cfh{g nufot cy{tGqdf k'¥ofPsf] of]ubfg ;lxtsf] sDkgLsf] ;+lIfKt ljj/0f .

-6_

-v_ Ohfhtkqk|fKt ;+:yfn] k'g/shf{sf] cfj]bg k]z ubf{ u|fxs C0fLsf] shf{ juL{s/0f, shf{ k|jfx ldlt, shf{ e'Qmfg ldlt / shf{sf] Aofhb/ :ki6?kdf v'nfpg'sf] cltl/Qm s'g k|sf/sf] k'g/shf{sf] nflu cfj]bg k]z u/]sf] xf] ;f] Joxf]/f cg';'rL $ adf]lhd :ki6?kdf ls6fg ug{'kg]{ 5 .

-u_ Ohfhtkqk|fKt ;+:yfn] k'g/shf{ dfu ubf{ ;a} k|b]zsf u|fxs C0fL ;d]l6g] u/L dfu ug'{ kg]{5 .

-3_ Ohfhtkqk|fKt ;+:yfn] k'g/shf{sf] nflu cfj]bg lbFbf k'g/shf{sf] nflu tf]lsPsf If]qleq /x]/ dfq cfj]bg lbg' kg]{5 .

-ª_ u|fxs C0fLnfO{ Aofhb/sf] sf/0faf6 ;x'lnot k|fKt x'g] x'Fbf Ohfhtkqk|fKt ;+:yfn] k'g/shf{sf] cfj]bg lbFbf l;ldt u|fxsnfO{ dfq ;x'lnot k|fKt x'g] u/L k'g/shf{ dfu ug{ kfOg] 5}g .

-#_ k'g/shf{ k|bfg ug]{ cfwf/x?M a}+sn] b]xfo adf]lhdsf] sfuhft tyf k|s[of k'/f eP gePsf] olsg u/L k'g/shf{ :jLs[ltsf] sf/jfxL cufl8 a9fpg' kg]{5 M–

-!_ u|fxs C0fLsf] ;Dk"0f{ ljQLo ljj/0f nufot sfuhft k]z eP÷gePsf] .

-@_ u|fxs C0fLn] k'g/shf{ k|fKt ug{ k]z u/]sf] kl5Nnf] cfly{s jif{sf] ljQLo ljj/0f / ;DalGwt s/ sfof{nodf k]z u/]sf] ljj/0f d]n vfP÷gvfPsf] .

-#_ C0f :jMnufgL cg'kft (Debt to Equity Ratio) a}+sn] tf]s] adf]lhd /x]÷g/x]sf] .

-$_ u|fxs C0fLsf] Joj;fo÷sf/f]af/÷kl/of]hgf cy{tGqdf of]ubfg k'¥ofpg] tyf ;du|?kdf cf}lrTok"0f{ eP÷gePsf] .

-%_ u|fxs C0fLsf] Joj;fo÷sf/f]af/÷kl/of]hgfsf] ljQLo cj:yfg';f/ k'g/shf{sf] Jofhb/af6 k|fKt x'g] ;x'lnot k|bfg ug{ plrt eP÷gePsf] .

-^_ Ohfhtkqk|fKt ;+:yf tyf u|fxs C0fLsf] xsdf tf]lsPsf cGo zt{ kfngf eP÷gePsf] .

kl/R5]b –$ k'g/shf{sf nflu cfj]bg / of]Uotf

!!= k'g/shf{sf] nflu cfj]bg lbg of]Uo Ohfhtkqk|fKt ;+:yfM …sÚ, …vÚ,…uÚ / …3Ú ju{sf Ohfhtkqk|fKt ;+:yfx¿ k'g/shf{sf] nflu cfj]bg k]z ug{ of]Uo x'g]5g\ . t/, b]xfo adf]lhdsf Ohfhtkqk|fKt ;+:yfx? k'g/shf{sf] nflu cfj]bg k]z ug{ of]Uo x'g] 5}gg\ .

-!_ a}+saf6 ;d:ofu|:t 3f]if0ff ePsf Ohfhtkqk|fKt ;+:yfx? ,

-@_ ;d:ofu|:taf6 d'Qm eO{ tf]lsPsf] Go"gtd k'FhLsf]if tyf r'Qmf k'FhL k'/f gu/]sf Ohfhtkqk|fKt ;+:yfx? , /

-7_

-#_ a}+sn] ;do ;dodf k'g/shf{ ;'lawf gkfpg] u/L tf]s]sf Ohfhtkqk|fKt ;+:yfx? .

!@= k'g/shf{sf nflu of]Uo shf{x¿M k'g/shf{ ;'ljwfsf nflu b]xfo adf]lhdsf shf{x¿ of]Uo dflgg]5g\ .

-!_ n3', 3/]n' tyf ;fgf pBd k'g/shf{sf nflu b]xfoadf]lhdsf shf{x¿ of]Uo dflgg]5g\ .

-s_ ;~rfngdf /x]sf pBd, Joj;fosf] nflu k|bfg ePsf] ?=!% nfv;Ddsf shf{x¿,

-v_ k|fs[lts k|sf]k jf s'g} dxfdf/Lsf sf/0f aGb /x]tfklg To:tf] 36gfcl3 ;~rfngdf /x]sf / Joj;flos b[li6sf]0fn] eljiodf ;DefJotf /x]sf ?=!% nfv;Ddsf shf{x¿,

-u_ k|fs[lts k|sf]ksf sf/0f k'g?Tyfg ug'{kg]{ n3', 3/]n' tyf ;fgf pBdLx¿nfO{ k|jfx ePsf yk shf{x¿,

-3_ j}b]lzs /f]huf/Laf6 kms]{sf pBdLx?nfO{ k|jfx ePsf shf{x?,

-ª_ s[lif pTkfbg tyf k|zf]wg, kz'k+5L kfng, dTZokfng cflbdf k|jflxt shf{x?,

-r_ a}+sn] ;do;dodf tf]s]sf cGo n3', 3/]n' tyf ;fgf pBd shf{x¿ .

-@_ ljz]if k'g/shf{sf nflu b]xfoadf]lhdsf shf{x¿ of]Uo dflgg]5g\ .

-s_ ;~rfngdf /x]sf lgof{thGo pBf]u, Joj;fonfO{ k|jfx ePsf shf{x¿,

-v_ Go"g cfo ePsf dlxnf, cflbjf;L, hghftL, dw]zL, blnt, km/s 9Ëaf6 ;Ifd JolQmn] ;~rfng u/]sf] pBd Joj;fodf k|jfx ePsf shf{x¿,

-u_ ?U0f pBf]u tyf k|fs[lts k|sf]kaf6 k|efljt If]qdf k|bfg ul/Psf shf{x?,

-3_ j}b]lzs /f]huf/Ldf hfg]nfO{ k|jfx ePsf] shf{x? .

-#_ ;fwf/0f k'g/shf{sf nflu b]xfo adf]lhdsf shf{x¿ of]Uo dflgg]5g\ .

-s_ hnljB't kl/of]hgf, s[lif If]q, kz'k+IfL tyf dT:okfng Joj;fo, ljb]zdf /f]huf/L jf cWoog u/L kms]{sf o'jfx¿n] ;~rfng u/]sf pBf]u–Joj;fo, pTkfbgd"ns pBf]u, ko{6g pBf]u, lgdf{0f pBf]u, ;fj{hflgs oftfoft, cf}iflw pBf]u, 8foUgf]li6s ;]G6/, :jf:Yo lzIf0f ;+:yf, c:ktfn, kmf]x/d}nf k|zf]wg;Fu ;DalGwt pBf]udf k|jfx ePsf shf{x¿,

-v_ ko{6sLo ;Defjgf /x]sf t/ t'ngfTds ?kdf ljsf; x'g g;s]sf ko{6sLo uGtJo kflye/f, dfOkf]v/L, led]Zj/, sfln~rf]s, xn];L,

-8_

nfª6fª, :ju{åf/L, dgsfdgf, d'lQmgfy, dflyNnf] d':tfª, u9LdfO{, hgsk'/wfd, l5Ggd:tf, kfFr kf]v/L, /f/f tyf vKt8 nufotsf If]qdf ko{6sLo k'jf{wf/ :yfkgf ug{ k|bfg ul/Psf shf{x¿ .

-u_ sf]le8–!( nufot ;+qmfds /f]uhGo dxfdf/Lsf] sf/0f k"0f{Ifdtfdf ;~rfng x'g g;s]sf t/, eljiodf ;~rfngsf] ;Defjgf /x]sf pBdL Joj;foLn] lnPsf shf{x¿ .

!#= k'g/shf{sf nflu cof]Uo shf{x¿M k'g/shf{ ;'ljwfsf nflu b]xfo adf]lhdsf shf{x¿ cof]Uo dflgg]5g\ .

-!_ s'g} pBdsf] nflu geO{ JolQmut k|of]hgsf nflu k|jfx ePsf] cf]e/8«fˆ6 shf{, 3/ hUuf shf{, ;jf/L shf{, 3/fo;L ;fdu|L shf{, dflh{g shf{, ;'grfFbL shf{, ;fdflhs shf{ tyf JolQmut gfddf jf JolQmut pkef]usf nflu lnOPsf shf{x¿ .

-@_ Jofh cg'bfg k|fKt ;x'lnotk"0f{ shf{ nufotsf cGo cg'bfg k|fKt shf{x? .

-#_ pBf]usf] ;~rfng cj:yf /fd|f] /x]sf] jf ljut tLg jif{sf] d'gfkmf x]bf{ cf};\tdf k|ltjif{ k'FhLdf k|ltkmn -Return on Equity_ @) k|ltzt jf ;f]eGbf a9L /x]sf] pBf]u Joj;fodf k|jflxt shf{x? .

-$_ r'/f]6, laF8L, l;uf/, ;'tL{, v}gL, u'6\vf nufotsf ;'tL{hGo pBf]u÷Joj;fo / dlb/f tyf dlb/fhGo pBf]u÷Joj;fonfO{ k|jfx ePsf shf{x? .

-%_ a}+sn] ;do ;dodf tf]s]sf cGo shf{x? .

kl/R5]b –% k'g/shf{ ;'ljwfsf] cg'udg tyf lg/LIf0f

!$= k'g/shf{ cg'udg tyf lg/LIf0fM a}+saf6 k|bfg ePsf] k'g/shf{ ;'ljwfsf] ;b'kof]lutfsf] nflu b]xfo adf]lhd cg'udg tyf lg/LIf0f ug'{kg]{5 .

-!_ k'g/shf{ ;'ljwfsf nflu k]z x'g cfPsf shf{x¿ ljBdfg, P]g, lgod, a}+ssf] lgb]{zg / ;+:yfsf] shf{ gLlt Pjd\ dfu{bz{gsf] kl/lwleq /xL shf{ ;'ljwf k|bfg ug'{kg]{ st{Jo ;DalGwt Ohfhtkqk|fKt ;+:yfsf] x'g]5 .

-@_ Ohfhtkqk|fKt ;+:yfsf] cfGtl/s n]vfk/LIf0fn] lgoldt¿kdf k'g/shf{sf] cg'udg / ;b'kof]lutf lg/LIf0f ug'{kg]{5 .

-#_ o; sfo{ljlw adf]lhd k|bfg ePsf] k'g/shf{sf] cg'udg jf lg/LIf0f a}+ssf] ;DalGwt ;'kl/j]If0f ljefun] ug]{5 .

-9_

-$_ a}+sn] jf Ohfhtkq k|fKt ;+:yfn]] k'g/shf{ ;b'kof]lutfsf] lg/LIf0f afXo n]vfk/LIfsaf6 :jtGq¿kdf ;d]t u/fpg ;Sg]5 . To:tf] n]vfk/LIf0f vr{ ;DalGwt Ohfhtkqk|fKt ;+:yfn] Joxf]g{' kg]{5 .

-%_ Ohfhtkqk|fKt ;+:yfn] cg'udg tyf lg/LIf0f k|ltj]bg k|To]s ^–^ dlxgfdf a}+ssf] ;DalGwt ;'kl/j]If0f ljefu tyf a}+s tyf ljQLo ;+:yf lgodg ljefudf k]z ug'{kg]{5 .

kl/R5]b –^ Ohfhtkqk|fKt ;+:yfsf] lhDd]jf/L

!%= Ohfhtkqk|fKt ;+:yfsf] lhDd]jf/LM k'g/shf{ ;DaGwdf ;DalGwt Ohfhtkqk|fKt ;+:yfsf] lhDd]jf/L b]xfo adf]lhd x'g]5 .

-1_ a}+saf6 k'g/shf{sf] nflu cfJxfg ePkl5 Ohfhtkqk|fKt ;+:yfsf] ;a} zfvfsf C0fLx¿ ;dfj]z x'g]u/L k|To]s zfvfaf6 sDtLdf kfFr u|fxsn] of] ;'ljwf pkof]u ug{ kfpg]u/L a}+s;dIf cfj]bg k]z ug'{kg]{5 .

-2_ k'g/shf{ ;'ljwf k|fKt ug]{ C0fLx¿sf] 5gf]6 ubf{ ;se/ Go"g cfo ePsf, Joj;fodf :yflkt x'g] k|of;df /x]sf, ;fdflhs, cfly{s b[li6sf]0faf6 k5fl8 k/]sf, dlxnf, blnt, cflbjf;L, hghftL, dw]zL, yf¿, d'l:nd, pTkLl8t ju{, cNk;+Vos ;LdfGts[t, ls;fg / km/s 9Ën] ;Ifd JolQmx¿af6 ;~rflnt pBd÷Joj;fonfO{ k|fyldstf lbg'kg]{5 .

-3_ k'g/shf{sf] nflu C0fL 5gf]6 ubf{ n3', 3/]n' tyf ;fgf pBdLnfO{ k|fyldstf lbg'kg]{5 .

-4_ k'g/shf{ ;'ljwfsf nflu bf];|f] k6s jf To;kl5 cfj]bg lbFbf ;se/ gofF u|fxsnfO{ 5gf]6 u/L l;kmfl/; ug'{kg]{5 .

-5_ k'g/shf{ cg';f/sf] Aofhb/ ;'ljwfsf] hfgsf/L C0fLnfO{ u/fpg'kg]{5 .

-6_ k'g/shf{ ;'ljwfsf nflu a}+s;dIf lgj]bg k]z ug'{k"j{ ;DalGwt C0fLnfO{ k'g/shf{ ;'ljwfsf af/]df hfgsf/L u/fO{ C0fLaf6 lgj]bg lng'kg]{5 .

-7_ k'g/shf{ ;'ljwf k|fKt u/]kZrft\ C0fLnfO{ pBdLsf] ¿kdf :yflkt u/fpg / pBf]u÷Joj;fonfO{ lbuf]kgf lbg s] s:tf] of]ubfg k'Ug uPsf] 5 ;f]sf] d"NofÍg u/L clen]v /fVg'kg]{5 .

-8_ k'g/shf{ ;b'kof]lutfsf] ;DaGwdf Ohfhtkqk|fKt ;+:yfn] cfˆgf] cfGtl/s n]vfk/LIf0f dfk{mt lgoldt?kdf cg'udg / lg/LIf0f lgoldt ¿kdf u/fpg' kg]{5 .

-10_

-9_ k'g/shf{ ;'ljwfsf nflu k]z x'g cfPsf shf{x¿ ljBdfg, P]g, lgod, a}+ssf] lgb]{zg / ;+:yfsf] shf{ gLlt Pjd\ dfu{bz{gsf] kl/lwleq /xL shf{ ;'ljwf k|bfg ug'{kg]{ st{Jo ;DalGwt Ohfhtkqk|fKt ;+:yfsf] x'g]5 .

-10_ o; sfo{ljlw adf]lhd k|bfg ePsf] k'g/shf{sf] cg'udg / ;b'kof]lutf lg/LIf0f ;DalGwt Ohfhtkqk|fKt ;+:yfsf] cfGtl/s n]vfk/LIfsn] lgoldt¿kdf ug'{kg]{5 .

kl/R5]b –& k'g/shf{ ;DaGwL cGo Joj:yf

!^= k'g/shf{;DaGwL cGo Joj:yfx¿M k'g/shf{ ;'ljwf ;DaGwdf b]xfosf yk Joj:yfx¿ nfu" x'g]5g\ .

-!_ k'g/shf{ k|bfg ubf{ rfn' cfly{s jif{df dh{/ tyf k|fKtL k|s[of ;DkGg u/L PsLs[t sf/]faf/ ;DkGg u/]sf / k|s[ofdf /x]sf Ohfhtkqk|fKt ;+:yfx?nfO{ k|fyldstf lbO{g]5 .

-@_ Ohfhtkqk|fKt ;+:yfx?n] rfx]df tf]lsPsf] e'QmfgL cjlweGbf cl3 k'g/shf{ /sd r'Qmf ug{ ;Sg]5g\ .

-#_ k'g/shf{ ;'ljwf k|fKt ul//x]sf Ohfhtkq k|fKt ;+:yfn] k'g/shf{sf] qodfl;s ljj/0f qodf; ;dfKt ePsf] !% lbgleq ;DalGwt ;'kl/j]If0f ljefu;dIf cg';"rL–% adf]lhd k]z ug'{kg]{5 .

-$_ s'g} klg C0fLn]] Ps k6sdf PseGbf a9L Ohfhtkqk|fKt ;+:yfdfkm{t k'g/shf{ ;'ljwf pkof]u ug{ kfpg] 5}gg\ .

-%_ s'g} k'g/shf{ lnPsf ;+:yfsf] ;xfos ;+:yfsf] ?kdf /x]sf] jf cGo Joj;flos ;d"x;Fu cfa4 ePsf jf ljQLo :jfy{ hf]l8Psf u|fxs÷C0fL n3', 3/]n' tyf ;fgf pBdsf nflu k|bfg ul/g] k'g/shf{sf nflu of]Uo x'g] 5}gg\ .

-^_ k'g/shf{ ;'ljwfsf nflu cfj]bg lbg] / o:tf] ;'ljwf pkof]u ug]{ u|fxs÷C0fLsf] sf/f]af/÷Joj;fo÷kl/of]hgfsf] a}+saf6 cfjZostf cg';f/ :ynut jf u}/:ynut lg/LIf0f ug{ ;lsg]5 .

-&_ ;fwf/0f k'g/shf{ k|bfg ubf{ gofF Joj;fo÷pBdL, o'jf, dlxnf tyf blnt ;d'bfosf pBdL, n3', 3/]n' tyf ;fgf pBd, ko{6g tyf lgof{thGo pBf]u, pTkfbgd"ns pBf]u, phf{, lk5l8Psf] If]q / b'u{d If]qdf :yflkt Joj;fo÷kl/of]hgfsf] cfsf/, d'gfkmfsf] :t/, cy{tGqdf u/]sf] of]ubfg, /f]huf/L, s/ e'QmfgLsf] cj:yf, k'g/shf{ k|bfg ubf{ k'g/shf{ ;'ljwfaf6 pBf]u Joj;fo lj:tf/df k'Ug] of]ubfg ;d]tsf] cfwf/df k|fyldsLs/0f ul/g]5 .

-11_

-*_ k'g/shf{ ;'ljwf k|fKt ug{] u|fxs÷C0fLx¿sf] gfdfjnL ;DalGwt Ohfhtkqk|fKt ;+:yfn] k|To]s qodf; ;dfKt ePsf] ;ft lbgleq cfˆgf] j]a;fO6dfk{mt ;/f]sf/jfnfsf] hfgsf/Lsf nflu k|sfzg ug'{kg]{5 .

;DalGwt Ohfhtkqk|fKt ;+:yfn] k'g/shf{ td;'sdf tf]lsPsf] ldltdf k'g/shf{ e'QmfgL ug'{kg]{5 .

-(_ k'g/shf{ dfu ubf{ k]z ul/Psf] u|fxs C0fLsf] Joj;fo, kl/of]hgf, sf/f]af/, ljQLo ljj/0fnufotsf ljifo ljZn]if0faf6 k'g/shf{ k|bfg ug{ pko'Qm gb]lvPdf h'g;'s} sf/0fn] cf+lzs jf k"0f{ ¿kdf k'g/shf{ k|bfg ug{ OGsf/ ug{;Sg] clwsf/ a}+sdf lglxt /xg]5 .

kl/R5]b –* b08 tyf hl/jfgf

!&= b08 tyf hl/jfgf M o; sfo{ljlw cg';f/ k|bfg ul/Psf] k'/shf{ ;'ljwfdf b]xfoadf]lhd b08, hl/jfgf nufpg ;lsg]5 .

-!_ k"j{lgwf{l/t ldltdf k'g/shf{{ /sdsf] ;fjfF÷Aofh c;'npk/ x'g g;s]df yk Ps k|ltzt -jflif{s_ sf] k]gfn Aofhb/;lxt ;DalGwt Ohfhtkqk|fKt ;+:yfsf] a}+s l:yt vftf vr{ -Debit_ u/L /sd c;'npk/ ul/g]5 . Ohfhtkqk|fKt ;+:yfn] hl/jfgf lt/]sf] ldltn] 5 dlxgf;Dd k'g/shf{sf] nflu cfj]bg lbg of]Uo x'g] 5}gg\ .

-@_ e'm¶f ljj/0f k]z u/L k'g/shf{ dfu u/]df jf k|fKt u/]df, u|fxs÷C0fLnfO{ k'g/shf{ jfktsf] Jofh ;x'lnot k|bfg gu/]df To:tf] k'g/shf{ k|fKt ug]{ Ohfhtkqk|fKt ;+:yfsf] k'g/shf{ dfu ug]{ kbflwsf/LnfO{ g]kfn /fi6« a}+s P]g @)%* adf]lhdsf] sf/jfxL ul/g]5 .

!*= afwf c8\sfp k'msfpM o; sfo{ljlw cg';f/ sfo{;Dkfbg ubf{ s'g} jfwf c8\rg cfPdf ueg{/n] afwf c8\sfp k'msfpg ;Sg]5 .

!(= arfpM of] sfo{ljlw nfu" x'g'eGbf klxn] ePsf k'g/shf{;DaGwL sfd sf/jfxL o;} sfo{ljlw cg';f/ ePsf] dflgg]5 .

***

-12_

cg';"rL–! kqsf] gd"gf

kq ;+Vof M =============================== ldltM @) == ÷==÷==

>L g]kfn /fi6« a}+s a}+lsª sfof{no÷ljefu afn'jf6f/, sf7df8f}+ .

ljifoM -k'g/shf{sf] k|sf/_ ;'ljwf :jLs[t ul/Psf] ;DaGwdf . dxfzo,

pko'{Qm ;DaGwdf ============-Ohfhtkqk|fKt ;+:yfsf] gfd_ nfO{ o; a}+ssf] gLltut Joj:yfadf]lhd b]xfosf u|fxs÷C0fL sDkgLx¿sf] gfddf b]xfoadf]lhdsf] cjlwsf nflu hDdf ?= === === === === === === ==== -cIf/]kL ====================================================== dfq_ n3', 3/]n' tyf ;fgf pBd , ljz]if / ;fwf/0f k'g/shf{ ;'ljwf pknAw u/fpg] tyf lgDg zt{x¿sf] cwLgdf /xg]u/L pQm /sd lgodfg';f/ td;'s u/fO{ To; sfof{nodf /x]sf] pQm a}+ssf] vftfdf hDdf ug{] Joj:yfsf] nflu lg0f{ofg';f/ cg'/f]w ub{5' .

qm=;+ u|fxs÷C0fL sDkgLsf] gfd shf{ zLif{s shf{ /sd ?=

cjlw

!=

hDdf

ejbLo, b:tvt -gfd ======_ -kb ========== _ sfof{y{M >L Ohfhtkqk|fKt ;+:yfsf] gfd s]Gb|Lo sfof{no . -7]ufgf_

To; ;+:yfsf] ldlt ================ kq ;+Vof ======== r=g+= === sf] kqfg';f/ cg'/f]w eO{ cfPsf] ;Gbe{df ljBdfg gLltut Joj:yf, k|rlnt sfg"g Pj+ sfo{ljlwadf]lhd ============= cjlwsf nflu hDdf ?= ============ ==========-cIf/]kL ========================================= dfq_ n3', 3/]n' tyf ;fgf pBd, ljz]if / ;fwf/0f k'g/shf{ ;'ljwf :jLs[t ePsf] Joxf]/f lg0f{ofg';f/ cg'/f]w ub{5' .

;fy}, g]kfn /fi6« a}+s, a}+lsª sfof{no÷ljefudf ;Dks{ u/L td;'s u/L k|fKt x'g] k'g/shf{ /sdsf] Aofh ;'ljwf ;DalGwt C0fLx¿nfO{ pknJw u/fpg'x'g ;d]t cg'/f]w ub{5' .

zt{x¿

-l6Kk0fLadf]lhd_

af]wfy{ M

>L g]kfn /fi6« a}+s ;DalGwt ;'kl/j]If0f ljefu .

k'g/shf{sf cGo zt{x¿sf cltl/Qm ============-Ohfhtkqk|fKt ;+:yfsf] gfd_ n] pk/f]Qmfg';f/sf] ;fwf/0f k'g/shf{ pkof]u ubf{ u|fxs÷C0fLx¿NffO{ tf]lsPadf]lhd Aofhb/ sfod u/]÷gu/]sf] tyf ;DalGwt pBdLnfO{ k|bfg u/]÷gu/]sf] ;DjGwdf cg'udg ug]{, u/fpg] Joj:yfsf] nflu lg0f{ofg';f/ cg'/f]w ub{5' .

-13_

cg';"rL–@ -s_ k'g/shf{ td;'ssf] gd"gf

-Psd'i6 k'g/shf{ k|bfg ul/g]sf] xsdf_

lnlvtd wgLsf gfd sf=lh= sf=d=g=kf= === === === === === l:yt g]kfn /fi6« a}+s, a}lsË sfof{no cfu] =================== df s]Gb|Lo sfof{no /x]sf] ======================= C0f lng] C0fLsf] gfd =================== a}+s÷ljQLo ;+:yf lnld6]8n] g]kfn /fi6« a}+saf6 k'g/shf{ k|bfg ug{] ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf $( n] u/]sf] Joj:yf cGtu{t g]kfn /fi6« a}+s;Fu cfhsf ldltdf ?= ============ ==========-cIf/]kL ================================================ ============== dfq_ shf{ lnPsf] 7Ls ;fFrf] xf] . pQm shf{ lnPsf] /sd jfkt C0fLn] cfˆgf] ;+nUgadf]lhdsf] u|fxs÷C0fLnfO{ k|jfx u/]sf] shf{ dWo] ;+nUg ljj/0f cg';f/sf] shf{ / k'g/shf{sf] nflu o; a}+snfO{ n]lvlbPsf] td;'s lwtf] ;'/If0fsf] ?kdf /flvlbPsf 5f}+ . tkl;n adf]lhdsf] lwtf] ;'/If0fdf /flvPsf] shf{sf] ljj/0f tyf zt{x¿ 7Ls ;fFrf] xf] . o; ;DaGwdf g]kfn /fi6« a}+saf6 hf/L ljBdfg gLltut Joj:yf tyf g]kfn /fi6« a}+sn] ;do;dodf tf]s]sf] zt{÷dfkb08 kfngf ug]{5f}F . zt{x¿ kfngf gu/]df pQm lwtf] tyf ===== Ohfhtkqk|fKt ;+:yfsf] gfd ===== sf] cGo rn–crn ;DklQ ;d]taf6 pQm /sd c;'n u/L lng' egL Ohfhtkqk|fKt ;+:yfsf] ;~rfns ;ldltsf] lg0f{o÷;xdlt ;d]t /x]sf]n] g]kfn /fi6« a}+s, a}+lsª sfof{no÷ljefu, afn'jf6f/, sf7df8f}+df a;L of] td;'s n]vL wgL g]kfn /fi6« a}+sdf r9fof}+ .

tkl;n

s= lwtf]sf] ljj/0f M ;+nUgadf]lhd

v= zt{x¿M

1= === === === === cjlwsf nflu dfq of] k'g/shf{ ;'ljwf k|bfg ul/Psf] 5 .

2= k'g/shf{ jfkt wgL a}+snfO{ jflif{s ===== k|ltztsf b/n] Aofh;lxt Psd'i6 ?kdf ;fFjf Aofh a'emfpg' kg]{5 .

3= ;DalGwt Ohfhtkqk|fKt ;+:yfn] k'g/shf{ jfktsf] /sdaf6 shf{ k|fKt ug]{ cfˆgf u|fxs÷ C0fLnfO{ a9Ldf === k|ltzt;Dd yk Aofh sfod ug{'kg]{5 . o:tf] Aofhb/ k'g/shf{ jfktsf] /sd pkof]u eP;Dd sfod x'g]5 .

4= lgwf{l/t ;doleq k'g/shf{ e'Stfg gu/]df Ps k|ltzt k]gfn Aofhb/ nfUg]5 . g]kfn /fi6« a}+sn] C0fL a}+s jf ljQLo ;+:yfsf] vftf vr{ -Debit_ u/L pQm /sd c;'npk/ ug{;Sg]5 .

5= k'g/shf{ pkef]u u/]sf Ohfhtkqk|fKt ;+:yfx¿n] ;fFjf÷Aofh e'StfgL Dofb ;dfKt ePsf] lbg ;f] /sd e'StfgL gu/]df g]kfn /fi6« a}+sl:yt ;DalGwt ;+:yfsf] h'g;'s} vftf vr{ n]vL shf{ c;'npk/ u/L lng / ;f]sf] vr{ ug]{ clVtof/L g]kfn /fi6« a}+snfO{ /xg]5 . o;df kl5 s'g} ph'/L jf bfaL nfUg] 5}g .

6= lwtf]sf] ?kdf g]kfn /fi6« a}+snfO{ lbOPsf] td;'sdf plNnlvt shf{sf] hf]lvdnufot ;a} lhDd]jf/L =====Ohfhtkqk|fKt ;+:yfsf] gfd ===== s} x'g]5 .

-14_

7= C0fL =====Ohfhtkqk|fKt ;+:yfsf] gfd ===== n] lwtf] :j?k /fv]sf] td;'sdf pNn]v ePsf] u|fxssf] rncrn dfn j:t' / g]kfn /fi6« a}+saf6 shf{ lnO{ nufgL u/]sf] pBf]u tyf Joj;fo ;d]tsf] g]kfn /fi6« a}+s jf a}+ssf] k|ltlglwn] h'g;'s} avt lg/LIf0f ubf{ pknAw u/fpg' jf b]vfpg'kg]{5 .

8= k'g/shf{ ;'ljwfsf] ;DaGwdf ;do;dodf dfu]sf] ljj/0f tf]lsPsf] avt Dofbleq C0fL =====Ohfhtkqk|fKt ;+:yfsf] gfd ===== n] g]kfn /fi6« a}+snfO{ pknAw u/fpg'kg]{5 .

9= lwtf] ;'/If0fdf lnOPsf] ;'/If0fdf klxnf] bfaL (First Charge) g]kfn /fi6« a}+ssf] x'g]5 .

10= C0f k|of]u ;DaGwdf o;};fy ;+nUg gLltut zt{ tyf dfkb08x¿ kfngf ug]{ k|lta4tf JoQm ul/Psf] 5 . ;f]adf]lhd gu/]df k|rlnt g]kfn /fi6« a}+s P]g, @)%* tyf a}+s tyf ljQLo ;+:yf;DaGwL P]g, @)&# cg';f/ ;hfo ePdf d~h'/L 5 .

11= zt{ / dfkb08df cfjZostf cg';f/ g]kfn /fi6« a}+sn] kl/dfh{g jf ;+zf]wg ug{;Sg]5 .

g]kfn /fi6« a}+ssf] tk{maf6 clVtof/ k|fKt JolQm ==== ==== ==== === sf] tk{maf6 clVtof/ k|fKt JolQm

b:tvt M b:tvt M

gfd M gfd M

kb M 5fkM kb M 5fk M

ljefu÷sfof{no M ljefu÷sfof{noM

Olt ;Dat\ ======== ;fn ============ dlxgf =======ut] /f]h ======= z'ed\ .

lwtf]sf] ljj/0f

kl/of]hgf jf C0fLsf] gfd lwtf] ;'/If0fdf /flvPsf] shf{

-15_

cg';"rL–@ -v_ k'g/shf{ td;'ssf] gd"gf

-u|fxs÷C0fL cg';f/ k|bfg ul/g] k'g/shf{sf] xsdf_

lnlvtd wgLsf gfd sf=lh= sf=d=g=kf= === === === === === l:yt g]kfn /fi6« a}+s, a}lsË sfof{no cfu] ==============df s]Gb|Lo sfof{no /x]sf] C0f lng] C0fLsf] gfd ========, ================ a}+s÷ljQLo ;+:yf lnld6]8n] g]kfn /fi6« a}+saf6 k'g/shf{ k|bfg ug{] ;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf $( n] u/]sf] Joj:yfcGtu{t g]kfn /fi6« a}+s;Fu cfhsf ldltdf ?= ============ ==========-cIf/]kL ================================================ ============== dfq_ k'g/shf{ lnPsf] 7Ls ;fFrf] xf] . pQm k'g/shf{ lnPsf] /sd jfkt C0fLn] cfˆgf] lgDgadf]lhdsf] u|fxs÷C0fLnfO{ k|jfx u/]sf] shf{dWo] ;+nUg ljj/0f cg';f/sf] shf{ / k'g/shf{sf] nflu o; a}+snfO{ n]lvlbPsf] td;'s k'g/shf{ ;'ljwfsf] nflu lwtf] ;'/If0fsf] ?kdf /flvlbPsf 5f}+ . tkl;nadf]lhdsf] lwtf] ;'/If0fdf /flvPsf] shf{sf] ljj/0f ;fFrf] xf] . o; ;DaGwdf g]kfn /fi6« a}+saf6 hf/L ljBdfg gLltut Joj:yf tyf g]kfn /fi6« a}+sn] ;do;dodf tf]s]sf] zt{ tyf dfkb08 kfngf ug]{5f}F . zt{ tyf dfkb08x¿ kfngf gu/]df pQm lwtf] tyf C0fL a}+ssf] cGo rncrn ;DklQ ;d]taf6 pQm /sd c;'n u/L lng' egL ====== Ohfhtkqk|fKt ;+:yfsf] gfd========= sf] ;~rfns ;ldltsf] lg0f{o÷;xdlt ;d]t /x]sf]n] g]kfn /fi6« a}+s, a}+lsª sfof{no, =============, sf7df8f}+df a;L of] td;'s n]vL wgL g]kfn /fi6« a}+s ;dIf a'emfof}+ .

tkl;n

s= lwtf]sf] ljj/0f

kl/of]hgfsf] gfd lwtf] ;'/If0fdf /flvPsf] shf{sf] ljj/0f g]kfn /fi6« a}+saf6 k|fKt k'g/shf{

v= zt{x¿M

1= === === === === cjlwsf nflu dfq of] k'g/shf{ ;'ljwf k|bfg ul/Psf] 5 .

2= k'g/shf{jfkt wgL a}+snfO{ jflif{s ===== k|ltztsf b/n] Aofh;lxt Psd'i6 ?kdf ;fFjf Aofh a'emfpg'kg]{5 .

3= ;DalGwt Ohfhtkqk|fKt ;+:yfn] k'g/shf{jfktsf] /sdaf6 shf{ k|fKt ug]{ cfˆgf u|fxs÷ C0fLnfO{ a9Ldf === k|ltzt;DdAofh sfod ug{'kg]{5 . o:tf] Aofhb/ k'g/shf{jfktsf] /sd pkof]u eP;Dd sfod x'g]5 .

4= lgwf{l/t ;doleq k'g/shf{ e'Stfg gu/]df Ps k|ltzt k]gfn Aofhb/ nfUg]5 . g]kfn /fi6« a}+sn] C0fL a}+s jf ljQLo ;+:yfsf] vftf vr{ -Debit_ u/L pQm /sd c;'n pk/ ug{;Sg]5 .

5= k'g/shf{ pkef]u u/]sf Ohfhtkqk|fKt ;+:yfx¿n] ;fFjf÷Aofh e'StfgL Dofb ;dfKt ePsf] lbg ;f] /sd e'StfgL gu/]df g]kfn /fi6« a}+sl:yt ;DalGwt ;+:yfsf] h'g;'s} vftf vr{ n]vL shf{ c;'npk/ u/L lng / ;f]sf] vr{ ug]{ clVtof/L g]kfn /fi6« a}+snfO{ /xg] 5 . o;df kl5 s'g} ph'/L jf bfaL nfUg]5}g .

-16_

6= lwtf]sf] ?kdf g]kfn /fi6« a}+snfO{ lbOPsf] td;'sdf plNnlvt shf{sf] hf]lvdnufot ;a} lhDd]jf/L =====Ohfhtkqk|fKt ;+:yfsf] gfd ===== s} x'g]5 .

7= C0fL =====Ohfhtkqk|fKt ;+:yfsf] gfd ===== n] lwtf] :j?k /fv]sf] td;'sdf pNn]v ePsf] u|fxssf] rncrn dfn j:t' / g]kfn /fi6« a}+saf6 shf{ lnO{ nufgL u/]sf] pBf]u tyf Joj;fo ;d]tsf] g]kfn /fi6« a}+s jf a}+ssf] k|ltlglwn] h'g;'s} avt lg/LIf0f ubf{ pknAw u/fpg' jf b]vfpg'kg]{5 .

8= k'g/shf{ ;'ljwfsf] ;DaGwdf ;do;dodf dfu]sf] ljj/0f tf]lsPsf] avt Dofbleq C0fL ===== Ohfhtkqk|fKt ;+:yfsf] gfd ================ n] g]kfn /fi6« a}+snfO{ pknAw u/fpg'kg]{5 .

9= lwtf] ;'/If0fdf lnOPsf] ;'/If0fdf klxnf] bfjL (First Charge) g]kfn /fi6« a}+ssf] x'g]5 .

10= C0f k|of]u ;DaGwdf o;};fy ;+nUg gLltut zt{ tyf dfkb08x¿ kfngf ug]{ k|lta4tf JoQm ul/Psf] 5 . ;f]adf]lhd gu/]df k|rlnt g]kfn /fi6« a}+s P]g, @)%* tyf a}+s tyf ljQLo ;+:yf;DaGwL P]g, @)&# cg';f/ ;hfo ePdf d~h'/L 5 .

11= zt{ / dfkb08df cfjZostf cg';f/ g]kfn /fi6« a}+sn] kl/dfh{g jf ;+zf]wg ug{ ;Sg]5 .

g]kfn /fi6« a}+ssf] tk{maf6 clVtof/ k|fKt JolQm === === === === === sf] tk{maf6 clVtof/ k|fKt JolQm

b:tvt M b:tvt M

gfd M gfd M

kb M 5fkM kb M 5fk M

ljefu÷sfof{no M ljefu÷sfof{noM

Olt ;Dat\ ======== ;fn ============ dlxgf =======ut] /f]h ======= z'ed\ .

-17_

cg';'rL–#

k'g/shf{ pkof]usf] ljj/0f

C0fLsf] gfdM === === === === === === === === === === ===

qm=;+=

k'g/shf{ k|fKt ug]{

Ohfhtkqk|fKt ;+:yf

k'g/shf{ k|fKt ldlt

k'g/shf{ e'QmfgL ldlt

/sd ?= k'g/shf{sf] lsl;d

-18_

cg';'rL–$

shf{sf] ljj/0f

qm=;+= C0fLsf] gfd

shf{ zLif{s

shf{ k|jfx ldlt

e'QmfgL ldlt

shf{ juL{s/0f

shf{ /sd ?=-nfvdf_

;'/If0fsf] ljj/0f

dfly plNnlvt ljj/0fx¿ 7Ls ;fFrf] xf], em'¶f 7x/] sfg'gadf]lhd ;x'Fnf a'emfpFnf . sy+sbflrt lwtf]df /fv]sf] c;n shf{x¿ lgliqmo shf{df kl/0ft eP ;f]sf] hfgsf/L g]kfn /fi6« a}+snfO{ pknAw u/fO{ ;f]sf] ;§fdf csf]{ c;n shf{ ;'/If0f:j?k pknAw u/fpg] k|lta¢tf JoQm ub{5f}+ .

=== === === === === === === a}+s÷ljQLo ;+:yfsf] tkm{af6

b:tvtM === === ===

gfdM === === === === === === === ===

kbM === === === === === ===

5fkM === ===

ljefu÷sfof{noM === ===

-19_

cg';"rL–%

g]kfn /fi6« a}+s === === === === === === ;'kl/j]If0f ljefu sf7df8f}+ .

ldlt === == ===

k'g/shf{sf] qodfl;s ljj/0f

shf{sf] ljj/0f

qm= ;

C0fLsf] gfd

shf{ zLif{s

shf{ k|jfx ldlt

shf{ efvf gf£g] ldlt

shf{sf] aSof}tf

k'g/shf{sf] ljj/0f s}lkmot lnPsf]

ldlt /sd ?= -nfvdf_

qodf; ;dfKt ePsf] !% lbgleq k]z ug]{ .

=== === === === === === === a}+s÷ljQLo ;+:yfsf] tkm{af6

b:tvtM === === ===

gfdM === === === === === === === ===

kbM === === === === === ===

5fkM === ===

ljefu÷sfof{noM === ===

-20_

cg';"rL–^

ldltM ==============÷=======÷=====

>L g]kfn /fi6« a}+s

a}+s tyf ljQLo ;+:yf lgodg ljefu .

ljifoM Psd'i6 k'g/shf{sf k|bfg ug]{ ;DjGwdf .

dxfzo,

To; a}+saf6 k|bfg x'g] k'g/shf{ ;'ljwfsf nflu b]xfoadf]lhdsf] shf{ ljj/0f o;} lgj]bg ;fy ;+nUg u/L k]z u/]sf 5f}+ . b]xfoadf]lhdsf shf{x¿ ljBdfg, P]g, lgod, g]kfn /fi6« a}+ssf] lgb]{zg / ;+:yfsf] shf{ gLlt Pjd\ dfu{bz{gsf] kl/lwleq /xL k|jfx ePsf] Joxf]/f k|dfl0ft ub}{ ;+nUg shf{x?sf nflu k'g/shf{ dfu ug]{ lg0f{o ;~rfns ;ldltaf6 ePsf] Joxf]/f ;d]t cg'/f]w ub{5' .

ejbLo,

-k|d'v sfo{sf/L clws[t_ Ohfhtkqk|fKt ;+:yfsf] gfd / 7]ufgf

-21_

-!_ n3', 3/]n' tyf ;fgf pBd shf{ -/sd ? nfvdf_

zfvf Zffvf sf]8 -g]=/f=a}+= cg';f/_

C[0fL sf] gfd

kl/of]hgf :ynsf] 7]ufgf nufgL÷ sf/f]af/ ldlt

If]qut shf{sf] sf]8

sf]ifdf cfwfl/t shf{ clGtd e'QmfgL ldlt

shf{ AfuL{s/0f

s}lkmot k|b]z lhNnf

:yfgLo tx

shf{ k|sf/

:jLs[t ;Ldf -?_

afFsL ;fFjf -?_

afFsL Aofh -?_

Effvf gf3]sf] ;fFjf -?_

s'n hDdf M–

-@_ ljz]if k'g/shf{ -/sd ? nfvdf_

zfvf Zffvf sf]8 -g]=/f=a}+= cg';f/_

C[0fL sf] gfd

kl/of]hgf :ynsf] 7]ufgf nufgL÷ sf/f]af/ ldlt

If]qut shf{sf] sf]8

sf]ifdf cfwfl/t shf{ clGtd e'QmfgL ldlt

shf{ AfuL{s/0f

s}lkmot k|b]z lhNnf

:yfgLo tx

shf{ k|sf/

:jLs[t ;Ldf -?_

afFsL ;fFjf -?_

afFsL Aofh -?_

Effvf gf3]sf] ;fFjf -?_

s'n hDdf M–

-#_ ;fwf/0f k'g/shf{ -/sd ? nfvdf_

zfvf Zffvf sf]8 -g]=/f=a}+= cg';f/_

C[0fL sf] gfd

kl/of]hgf :ynsf] 7]ufgf nufgL÷ sf/f]af/ ldlt

If]qut shf{sf] sf]8

sf]ifdf cfwfl/t shf{ clGtd e'QmfgL ldlt

shf{ AfuL{s/0f

s}lkmot k|b]z lhNnf

:yfgLo tx

shf{ k|sf/

:jLs[t ;Ldf -?_

afFsL ;fFjf -?_

afFsL Aofh -?_

Effvf gf3]sf] ;fFjf -?_

s'n hDdf M–

-$_ s'n k'g/shf{ -/sd ? nfvdf_

qm=;+= k'g/shf{sf] k|sf/ /sd s}lkmot

!= n3', 3/]n' tyf ;fgf pBd @= ljz]if #= ;fwf/0f s"n /sd