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sandeepkarki910/fli6«o jfl0fHo a}+s lnld6]8
rf}wf}+ jflif{s ;fwf/0f ;ef
jflif{s k|ltj]b g
@)&%÷)&^
ldltM @)&^.!).@$
ljifo ;'rL
s|=;= ljifo k]h
g+=
1= rf}wf}+ jflif{s ;fwf/)f ;ef ;DaGwL ;'rgf 1–4
2= k|f]S;L kmf/fd 5
3= a}+s ;DaGwL ;+lIfKt hfgsf/L 6
4= a}+ssf] b'/b[li^, Wo]o
tyf d'Nox? 7–8
5= a}+ssf] ;f+u&lgs ;+/rgf 9
6= ;+rfns ;ldltsf cWoIfsf]dGtAo 11–12
7= a}+s ;DaGwL dxTjk")f{ kl/;'rs tyf tYof+sx? 13
8= ;+rfns ;ldltaf^ k|:t"t cf=j= 075÷076 sf]jflif{s k|ltj]b g 14–27
9= sDkgL P]g
, 2063 sf]bkmf 109 pkbkmf -4_ adf]lhdsf]cltl/Qm ljj/)f 28–31
10= sDkgL P]g 2063 sf] bkmf 51 adf]lhdsf] ljj/)f 32–34
11= sDkgL P]g 2063 sf] bkmf 78 adf]lhdsf] ljj/)f 35–37
12= n]vfk/LIf)f k|ltj]b g 39–42
13= cf=j= 2075÷076 sf]ljQLo ljj/)f tyf cg";'rLx? 44–81
14= n]vf gLlt tyf n]vf ;DaGwL dxTjk')f{ l^Kk)fLx? 84–130
15= cy{ dGqfnosf] kq 131
16= cf=j= 2075÷076 sf]jflif{s ljQLo ljj/)f k|sfzg ug{] ;xdlt 132
17= a}+s
sf dxTjk')f{ lqmofsnfkx?sf]emns 133–137
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
/fli6«o jfl0fHo a}s
+ lnld6]8
l;+xb/jf/Knfhf, sf7df8f}s
+ f]
jflif{s ;fwf/0f ;ef ;DaGwL ;"rgf
-k|yd k6s k|sflzt ldltM @)&^.!).)#_
o; a}s + sf] ;+rfns ;ldltsf] ldlt @)&^.!).)@ ut] a;]sf] @##* cf}+ a}7ssf] lg0f{ofg';f/ a}s
+ sf] rf}wf}+ jflif{s ;fwf/0f
;ef lgDg ldlt, ;do / :yfgdf lgDg ljifox?df 5nkmn tyf lg0f{o ug{ a:g] ePsf] x'bF f sDkgL P]g, @)^# sf] bkmf ^&
cg';f/ ;Dk"0f{ z]o/wgL dxfg'efjx?sf] hfgsf/L Pj+ pkl:yltsf nflu cg'/f]w 5 .
-s_ ;fwf/)f ;ef x'g] ldlt, ;do / :yfg M
ldlt M 2076.10.24 ut] z'qmaf/ .
;do M ck/fGx 2 ah] .
:yfg M /fli^`o jfl)fHo a}s
+ sf] b/jf/dfu{ l:yt a}s
+ sf] ;efxn .
-v_ %nkmnsf ljifox? M
-c_ ;fwf/)f k\:tfj
-1_ ;+rfns ;ldltsf] tkm{af^ cWoIfHo"n] k\:t't ug'{ x'g] cf=j= 2075.076 sf]] a}s
+ sf] jflif{s k\ltj]bg pk/
%nkmn u/L kfl/t ug{] .
-2_ n]vfk/LIfsx?sf] k\ltj]bg ;lxtsf] 2076 cfiff( d;fGtsf] jf;nft / ldlt 2075.04.01 b]vL 2076.03.32
;Ddsf] gfkmf gf]S;fg lx;fj tyf ;f]xL cjlwsf] gub k\jfx ljj/)f nufotsf ljQLo ljj/)fx? %nkmn
u/L kfl/t ug]{ .
-3_ ;~rfns ;ldltn] k\:tfj u/] cg'?k g]kfn ;/sf/ cy{ dGqfno / g]kfn /fi^« a}s+ sf] :jLs[tL adf]lhd
a}s
+ sf] r'Qmf k"h
+ Lsf] 12 k\ltztsf b/n] x'g cfpg] /sd ?=1,08,05,75,484.– -cIf/]kL Ps ca{ cf&
s/f]* kf+r nfv krxQ/ xhf/ rf/ ;o rf}/f;L dfq_ gub nfef+z -s/ k\of]hg ;d]t_ ljt/)f ug{ :jLs[tL
k\bfg ug{] .
-4_ cf=j= 2076÷077 sf] n]vfk/LIf)fsf] nflu jfx\o n]vfk/LIfs lgo'Qm ug{] .
-cf_ ljz]if k\:tfjx?M
1= a}s
+ sf] k\aGwkq / lgodfjnL ;+zf]wg ;DaGwdf .
-O{_ ljljwM
;fwf/0f ;ef ;DaGwL cGo hfgsf/L
1 ;fwf/)f;efdf efu lng OG%'s z]o/wgL dxfg'efjx?n] z]o/ k\df)fkq jf lxtu\fxL g+= cfkmgf] kl/ro v'Ng] k\df)f jf ;f]sf] k\ltlnkL
clgjfo{ ?kdf ;fydf lnO{ cfpg' x'g cg'/f]w % .
2 z]o/wgL dxfg'efjx?sf] pkl:ytL k'l:tsfdf b:tvt ug{ z]o/wgL pkl:ylt k'l:tsf ljxfg 12 ah] b]vL 01 ah] ;Dd v'Nnf
ul/g]% .
3 ;fwf/)f;efdf efu lngsf nfuL k\ltlglw -k\fS ] ;L_ lgo'Qm ug{ rfxg] z]o/wgLx?n] k\rlnt sDkgL sfg'gn] tf]ss] f] (frfdf k\
ltlglwkq -k\fS
] ;L_ kmf/d e/L ;ef z'? x'ge ' Gbf sDtLdf 72 #)^f cufl* sDkgLsf] z]o/ ;+rfns ;ldltsf] ;lrjfnodf btf{
u/fO{ ;Sg'kg]%{ . a}s
+ sf] z]o/wgL afx]s c?nfO{ k\fS ] ;L lbg / PseGbf a(L AolQmnfO{ cfkmgf] z]o/ ljefhg u/L tyf cGo s'g}
lsl;daf^ %'^ofO{ k\fS ] ;L lbg kfOg] %}g, o;/L lbOPsf] k\fS
] ;L ;a} ab/ x'g] %g .
4 Pshgf z]o/wgLn] PseGbf a(LnfO{ k\ltlgwL -k\fS
] ;L_ d's// u/]df k\ltlglw -k\fS
] ;L_ :jtM ab/ x'g%
] . t/ k\ltlgwL -k\fS
] ;L_ lgo'Qm
1
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
ul/;s]kl% ;DalGwt z]o/wgLn] k\ltlglw km]/abn ug{ rfx]df o; clw lbPsf] k\ltlglwkq -k\fS ] ;L_ ab/ u/L of] k\ltlglwkq -k\fS
] ;L_
nfO{ dfGotf lbOof]; eGg] %'^} kq ;lxt k\fS
] ;L kmf/d sDkgLsf] d'Vo sfof{nodf ;ef z'? x'g' eGbf 72 #)^f cufa} btf{ u/fPsf]
cj:yfdf cl#Nnf] k\ltlglwnfO{ :jtM ab/ ePsf] dfgL kl%Nnf] k\ltlglw -k\fS] ;L_ nfO{ dfGotf lbg] % .
5 bkmf 3 / 4 df pNn]lvt lbg s'g} ;fj{hlgs ljbf kg{ uPdf klg ;f] bkmfx?df pNn]lvt k\of]hgsf] lgldQ sDkgL sfof{no v'Nnf
/xg]% .
6 k\ltlglw lgo'Qm u/L ;s]sf] z]o/wgL cfkm} ;efdf pkl:yt eO{ xflh/ k'l:tsfdf b:tvt u/]df lghn] lbPsf] k\ltlglw -k\fS
] ;L_ :jtM
ab/ x'g%] .
7 PseGbf a(L JolQmx?sf] ;+oQ
' m gfddf z]o/ btf{ /x]sf] cj:yfdf ;j{;Ddtaf^ k\ltlglw rog ul/Psf] Pshgfn] dfq jf nut
lstfadf klxnf] gfd pNn]v ePsf] JolQmn] ;efdf efu lng ;Sg] % .
8 gfjfns jf dfgl;s ;Gt'ng &Ls g/x]sf] z]o/wgLx?sf] tkm{af^ sDkgLsf] z]o/ btf{ lstfadf ;+/Ifssf] ?kdf gfd btf{ eO;s]
sf dxfg'efjx?n] ;efdf efu lng, dtbfg ug{ jf k\ltlglw tf]Sg ;Sg' x'g%
] .
9 ;+ul&t ;+:yfsf z]o/wgL ePdf To:tf ;+ul&t ;+:yf$f/f dgf]lgt JolQmn] Nofpg] u/L k\fS
] ;L kmf/d ;+:yfsf] %fk / cflwsfl/s
JolQmsf] b:tvt x'g' kg]%
{ .
10 ;fwf/)f ;ef ;DaGwdf yk hfgsf/L cfjZos k/]df sfof{no ;do leq a}s + sf] s]Gb\Lo sfof{no ;~rfns ;ldlt ;lrjfnodf
;Dk{s /fVg ;d]t cg'/f]w ul/G% . ;fy} cGo hfgsf/Lsf nfuL a}s
+ sf] j]a;fO{^ www.rbb.com.np df x]gx
{' g
' cg'/f]w ub{%f} .
;+rfns ;ldltsf] cf1fn],
sDkgL ;lrj
2
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
/fli6«o jfl0fHo a}s
+ lnld6]8
l;+xb/jf/Knfhf, sf7df8f}s
+ f]
jflif{s ;fwf/0f ;ef ;DaGwL ;"rgf
-bf]>f] k6s k|sflzt ldltM @)&^.!).!)_
o; a}s + sf] ;+rfns ;ldltsf] ldlt @)&^.!).)@ ut] a;]sf] @##* cf}+ a}7ssf] lg0f{ofg';f/ a}s
+ sf] rf}wf}+ jflif{s ;fwf/0f
;ef lgDg ldlt, ;do / :yfgdf lgDg ljifox?df 5nkmn tyf lg0f{o ug{ a:g] ePsf] x'bF f sDkgL P]g, @)^# sf] bkmf ^&
cg';f/ ;Dk"0f{ z]o/wgL dxfg'efjx?sf] hfgsf/L Pj+ pkl:yltsf nflu cg'/f]w 5 .
-s_ ;fwf/)f ;ef x'g] ldlt, ;do / :yfg M
ldlt M 2076.10.24 ut] z'qmaf/ .
;do M ck/fGx 2 ah] .
:yfg M /fli^`o jfl)fHo a}s
+ sf] b/jf/dfu{ l:yt a}s
+ sf] ;efxn .
-v_ %nkmnsf ljifox? M
-c_ ;fwf/)f k\:tfj
-1_ + sf] jflif{s k\ltj]bg pk/
;+rfns ;ldltsf] tkm{af^ cWoIfHo"n] k\:t't ug'{ x'g] cf=j= 2075.076 sf]] a}s
%nkmn u/L kfl/t ug{] .
-2_ n]vfk/LIfsx?sf] k\ltj]bg ;lxtsf] 2076 cfiff( d;fGtsf] jf;nft / ldlt 2075.04.01 b]vL 2076.03.32
;Ddsf] gfkmf gf]S;fg lx;fj tyf ;f]xL cjlwsf] gub k\jfx ljj/)f nufotsf ljQLo ljj/)fx? %nkmn
u/L kfl/t ug]{ .
-3_ ;~rfns ;ldltn] k\:tfj u/] cg'?k g]kfn ;/sf/ cy{ dGqfno / g]kfn /fi^« a}s+ sf] :jLs[tL adf]lhd
a}s
+ sf] r'Qmf k"h
+ Lsf] 12 k\ltztsf b/n] x'g cfpg] /sd ?=1,08,05,75,484.– -cIf/]kL Ps ca{ cf&
s/f]* kf+r nfv krxQ/ xhf/ rf/ ;o rf}/f;L dfq_ gub nfef+z -s/ k\of]hg ;d]t_ ljt/)f ug{ :jLs[tL
k\bfg ug{] .
-4_ cf=j= 2076÷077 sf] n]vfk/LIf)fsf] nflu jfx\o n]vfk/LIfs lgo'Qm ug{] .
-cf_ ljz]if k\:tfjx?M
1= a}s
+ sf] k\aGwkq / lgodfjnL ;+zf]wg ;DaGwdf .
-O{_ ljljwM
;fwf/0f ;ef ;DaGwL cGo hfgsf/L
1 ;fwf/)f;efdf efu lng OG%'s z]o/wgL dxfg'efjx?n] z]o/ k\df)fkq jf lxtu\fxL g+= cfkmgf] kl/ro v'Ng] k\df)f jf ;f]sf] k\ltlnkL
clgjfo{ ?kdf ;fydf lnO{ cfpg' x'g cg'/f]w % .
2 z]o/wgL dxfg'efjx?sf] pkl:ytL k'l:tsfdf b:tvt ug{ z]o/wgL pkl:ylt k'l:tsf ljxfg 12 ah] b]vL 01 ah] ;Dd v'Nnf
ul/g]% .
3 ;fwf/)f;efdf efu lngsf nfuL k\ltlglw -k\fS ] ;L_ lgo'Qm ug{ rfxg] z]o/wgLx?n] k\rlnt sDkgL sfg'gn] tf]ss] f] (frfdf k\
ltlglwkq -k\fS
] ;L_ kmf/d e/L ;ef z'? x'ge ' Gbf sDtLdf 72 #)^f cufl* sDkgLsf] z]o/ ;+rfns ;ldltsf] ;lrjfnodf btf{
u/fO{ ;Sg'kg]%{ . a}s
+ sf] z]o/wgL afx]s c?nfO{ k\fS ] ;L lbg / PseGbf a(L AolQmnfO{ cfkmgf] z]o/ ljefhg u/L tyf cGo s'g}
lsl;daf^ %'^ofO{ k\fS ] ;L lbg kfOg] %}g, o;/L lbOPsf] k\fS
] ;L ;a} ab/ x'g] %g .
4 Pshgf z]o/wgLn] PseGbf a(LnfO{ k\ltlgwL -k\fS
] ;L_ d's// u/]df k\ltlglw -k\fS
] ;L_ :jtM ab/ x'g%
] . t/ k\ltlgwL -k\fS
] ;L_ lgo'Qm
3
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
ul/;s]kl% ;DalGwt z]o/wgLn] k\ltlglw km]/abn ug{ rfx]df o; clw lbPsf] k\ltlglwkq -k\fS ] ;L_ ab/ u/L of] k\ltlglwkq -k\fS
] ;L_
nfO{ dfGotf lbOof]; eGg] %'^} kq ;lxt k\fS
] ;L kmf/d sDkgLsf] d'Vo sfof{nodf ;ef z'? x'g' eGbf 72 #)^f cufa} btf{ u/fPsf]
cj:yfdf cl#Nnf] k\ltlglwnfO{ :jtM ab/ ePsf] dfgL kl%Nnf] k\ltlglw -k\fS] ;L_ nfO{ dfGotf lbg] % .
5 bkmf 3 / 4 df pNn]lvt lbg s'g} ;fj{hlgs ljbf kg{ uPdf klg ;f] bkmfx?df pNn]lvt k\of]hgsf] lgldQ sDkgL sfof{no v'Nnf
/xg]% .
6 k\ltlglw lgo'Qm u/L ;s]sf] z]o/wgL cfkm} ;efdf pkl:yt eO{ xflh/ k'l:tsfdf b:tvt u/]df lghn] lbPsf] k\ltlglw -k\fS
] ;L_ :jtM
ab/ x'g%] .
7 PseGbf a(L JolQmx?sf] ;+oQ
' m gfddf z]o/ btf{ /x]sf] cj:yfdf ;j{;Ddtaf^ k\ltlglw rog ul/Psf] Pshgfn] dfq jf nut
lstfadf klxnf] gfd pNn]v ePsf] JolQmn] ;efdf efu lng ;Sg] % .
8 gfjfns jf dfgl;s ;Gt'ng &Ls g/x]sf] z]o/wgLx?sf] tkm{af^ sDkgLsf] z]o/ btf{ lstfadf ;+/Ifssf] ?kdf gfd btf{ eO;s]
sf dxfg'efjx?n] ;efdf efu lng, dtbfg ug{ jf k\ltlglw tf]Sg ;Sg' x'g%
] .
9 ;+ul&t ;+:yfsf z]o/wgL ePdf To:tf ;+ul&t ;+:yf$f/f dgf]lgt JolQmn] Nofpg] u/L k\fS
] ;L kmf/d ;+:yfsf] %fk / cflwsfl/s
JolQmsf] b:tvt x'g' kg]%
{ .
10 ;fwf/)f ;ef ;DaGwdf yk hfgsf/L cfjZos k/]df sfof{no ;do leq a}s + sf] s]Gb\Lo sfof{no ;~rfns ;ldlt ;lrjfnodf
;Dk{s /fVg ;d]t cg'/f]w ul/G% . ;fy} cGo hfgsf/Lsf nfuL a}s
+ sf] j]a;fO{^ www.rbb.com.np df x]gx
{' g
' cg'/f]w ub{%f} .
;+rfns ;ldltsf] cf1fn],
sDkgL ;lrj
4
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
sDkgL P]g, @)^# sf]bkmf &! ;Fu ;DjlGwt
-k|fS] ;L kmf/d_
ldltM @)&^. .
>L /fli6«o jfl0fHo a}+s lnld6]8,
l;+xb/af/Knfhf, sf7df08f}+ .
ljifo M k|ltlglw lgo'Qm ul/Psf] af/] .
dxfzo,
=================lhNnf===================g=kf=÷uf=lj=;=j8f g+======a:g] d÷xfdL============================================== n] To; ln= sf]
z]o /wgLsf]x}l;otn];+jt\ @)&^ ;fn df3 dlxgf @$ ut], z'qmaf/-tbg';f/@)@)÷@÷)&_ sf lbg x'g] rf}wf}+ jflif{s ;fwf/0f
;efdf d÷xfdL :jo+ pkl:yt eO{ 5nkmn tyf lg0f{odf ;xefuL x'g g;Sg]ePsf]n]pQm ;efdf d]/f÷xfd| ] f] tkm{af6 efu
lngsf] nflu==========================lhNNff=========================g=kf=÷uf=lj=;=j8f g+=========a:g]=====================================nfO{
d]/f]÷xfd|f] k|ltlglw lgo'Qm u/L k7fPsf] 5'÷5f}+ .
k|ltlglw lgo'Qm ePsf] JolQmsf] lgj]bs
x:tfIf/ gd'gfM z]o/wgL g+M
kl/ro kq g+M b:tvtM
ldltM gfdM
7]ufgfM
z]o/ ;+VofM
ldltM
;fwf/0f ;efdf :jo+ cfkm} pkl:yt x'g g;Sg] z]o/wgLx?n] o; a}+ssf] s]Gb|Lo sfof{no ;+rfns ;ldltsf] ;lrjfno,
l;+xb/af/Knfhf, sf7df08f} kmf]g g+=)!–$@%@%(% PS;6]G;g @*!& df ;Dks{ u/L t]x|f} jflif{s ;fwf/0f ;efsf] nflu
tof/ kfl/Psf] k|fS] ;L kmf/d a'emL ;f] kmf/d el/ ldlt @)&^ ;fn df3 dlxgf @! ut]], a'waf/ lbgsf] @M)) ah] ;Dd ;f]xL
:yfgdf j'emfpg x'g ;'lrt ul/G5 .
================================================================================================================================================================
k|jz
] kq
>L /fli6«o jfl0fHo a}+s lnld6]8sf] t]x|f} jflif{s ;fwf/0f ;efdf pkl:yltsf] nflu hf/L ul/Psf] k|j]z kq
z]o/wgLsf] gfd M ==================================== b:tvt M
z]o/wgL g+M=========
b|i6JoM
!_ z]o/wlg cfkm}n]vfnL sf]i7x? eg'{ xf]nf . =========================
@_ ;efsIfdf k|jz ] ug{ of]k|jz–kq
] k|:t't ug{ clgjfo{ 5 . sDkgL ;lra
# _z]o/wgL :jo+ pkl:yt ePdf k|f]S ;L4f/f lgo'Qm k|ltlglw :jtM /4 x'g5
] . ef]n
fgfy kf}8 n]
$_ k|f]S;L lbbfF sDkgLsf]z]o/wgLnfO{ dfq lbg kfOg]5 .
g]f6
M of]lgj]bg ;fwf/0f ;ef z'? x'g eGbf slDtdf &@ 306f cufj}o; a}+ssf]s]Gb|
Lo sfof{no ;+rfns ;ldltsf]
;lrjfno, l;+xb/af/Knfhfdf k]z u/L ;Sg' kg]{5 .
5
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
a}
+s ;DaGwL ;+lIfKt hfgsf/
L
/fli^«o jfl)fHo a}
+s lnld^]* lj=;= 2022 ;fn df# 10 ut]tTsflng /fli^«o jfl)fHo a} +s P]g,
2021
cGt/ut /fli^«o jfl)fHo a}+ssf] gfdaf^ ;/sf/sf] k')f{ :jfldTjdf :yfkgf ePsf] jfl)fHo a}+s xf] . lj=;=
2063 ;fn j}zfv 6 ut]b]lv k|rlnt sDkgL P]g adf]lhd klAns sDkgLsf]?kdf /fli^«o jfl)fHo a}+s
lnld^]*df ?kfGt/)f eO{ xfn a}+s tyf ljQLo ;+:yf ;DaGwL P]g, 2073 cg";f/ g]kfn /fi^« a}+saf^ s
au{sf] O{hfht k|fKt ;+:yfsf] ?kdf Ohfht k|fKt u/L ;+rfngdf /x]sf] % . xfn o; a}+sdf g]kfn ;/sf/sf]
99=97 k|ltzt / ;j{;fwf/)fsf] 0=03 k|ltzt z]o/ /x]sf] % . o;sf] s]Gb|Lo sfof{no l;+xb/jf/Knfhf,
/fdzfxky, sf&df)*f}df /x]sf] % .
a}+ssf]s'n clws[t k"+hL ?=11 ca{ 20 s/f]* / hf/L tyf r"Qmf k¤'hL ?=9 ca{ 47 nfv 95 xhf/ 7 ;o
/x]sf] % . h; dWo] ?=100 b/sf 30,910 lsQf z]o/ ;j{;fwf/)fsf] :jfldTjdf /x]sf] % eg] 9,00,17,047
lsQf z]o/ g]kfn ;/sf/sf ljleGg dGqfno / lgsfox?sf] :jfldTjdf /x]sf] % .
a}+ssf] ;]jf b]ze/ la:tf/ ug]{ of]hgf cg"?k xfn;Dddf b]zsf ljleGg :yfgdf hDdf 238 j^f zfvf
sfof{nox? ;+rfngdf cfO{;s]sf %g\ . d"n"ssf] ;+#Lo ;+/rgf cg"?k 7 j^} k|bz ] df k|bz
] sfof{nox?
:yfkgf eO{;s]sf %g\ eg] b]zsf ;a} 77 j^} lhNnfx?df a}+ssf] zfvf vf]nL ;]jf k"¥ofpg ;kmn ePsf
%f}+ . a}+sdf k|ToIf ?kdf cfj$ 31 nfveGbf a(L u|fxsx? /x]sf %g\ eg] On]S^«fl] gs a}+lsésf] ;]jf lng]
u|fxsx?sf] ;+Vof 15,45,000 /x]sf] % . o; a}+sn] lgIf]k ;+sng, shf{ nufgL, hdfgt sf/f]jf/, ljk|]if)f,
;/sf/L sf]ifsf] kl/rfng, /fh:j ;+sng, lgj[tLe/)f e"QmfgL, ATM tyf Mobile Banking sf] ;"ljwf h:tf
cfw"lgs a}+lsé ;]jf ;"ljwfx? ;j{;fwf/)fnfO{ k|jfx ul//x]sf] % . g]kfnsf] a}+lsé If]qsf d"Vo ;'rsx?
lgIf]k, shf{ nufgL, d"gfkmf, u|fxs ;+Vof, ef}uf]lns pkl:ylt cflbdf o; a}+ssf] cu|)fL :yfg /x]sf] % .
a}+sdf clwsf+z :jfldTj g]kfn ;/sf/sf] /x]sf] x"+bf a}+ssf ;a} ;+rfnsx? g]kfn ;/sf/af^ lgo"Qm
x"g"ePsf]% . a}+s
;~rfns ;ldltsf cWoIfdf g]kfn ;/sf/, cy{ dGqfnosf k"j{ ;x–;lrj >L lgd{nx/L
clwsf/L /xg"ePsf] % eg] a}+ssf] k|d"v sfo{sf/L clws[tdf >L ls/)f s"df/ >]i& sfo{/t /xg"ePsf] % .
6
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
a}
+ssf]b'/b
[li^, Wo]o
tyf d'Nox?
b"/b [li6
(VISION)
/fi6«sf] cfly{s ljsf;sf] nflu x/]s JolQmnfO{ x/]s
;do tyf :yfgdf pGgt Pj+ gjLgtd a}+lsË ;]jfx?
pknAw u/fpg] .
Wo]o
(MISSION)
xfdL u|fxsx?nfO{ Psåf/;]jf cjwf/0ffdf cfwfl/t /xL xfd|f]a[xt
;~hfn dfkm{t cfw'lgstd k|ljlw tyf bIf hgzlQmx?sf]k|of]u u/L
;/n, pGgt /k|ltikwf{Tds a}+lsË ;]jf tyf ;'ljwfx? k|bfg ug]{5f}+.
xfdL ;w}:yfgLo ;d'bfox?nfO{ kmfObf x'g]u/L /fi6«sf]pBdzLntf,
;fdflhs pQ/bfloTj tyf cfly{s pGgltdf 6]jf k'¥ofpg k|lta4 5f}+.
7
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
d"No
(VALUES)
u|fxs tyf cGo ;/f]sf/jfnfx?sf]cfjZostf /ck]Iff k"/f ub}{b]zsf];Gt'lnt cfly{s
;fdflhs ?kfGt/0f ug]{;/sf/sf]k|of;nfO{ 6]j f k'¥ofO{ /xs
] f 5f}+. xfd|f d"ne"t dfGotfx?
o;k|sf/5g\ M
u'0f:t/(QUALITY)
xfdL xfd|f d"Nojfg\ u|fxsx?nfO{ pRr:t/Lo k|ljlw /;Ifd hgzlQm dfkm{t
u'0f:t/Lo ;]j f /;'ljwfx? k|ltikwf{Tds d"Nodf pknAw u/fpg k|ltj4 5f}+.
gjk|j{tg (INNOVATION )
u|fxsx?sf]kl/jt{gLo rfxgf //fh] fO{nfO{ k"/f ug{ xfdL lg/Gt/l;sfO{ /gof+ gof+
;]jf ;'ljwfsf]vf]hL k|lt pT;'s 5f}+.
ult (SPEED)
em~eml6nf]sfo{ k4ltx?x?nfO{ 5f]6\ofO{ b|'t ultdf ;]j f k|bfg ug{]u/L xfdLn]
xfd|f];f+u7lgs ;+:s[[ltnfO{ ;+of]lht u/]sf 5f}+.
u|fxssf] x]/rfx (CARE OF CUSTOMER)
xfdL u|fxssf]tTsfn ljZjzgLo /u'0f:t/Lo ;]jf kfpg]xsk|lt ;bf ;r]t 5f}+/
;f]xL cg'?k ;]jf k|bfg ug{ k|lta4 5f}+.
sd{rf/Lsf] ;Ddfg (RESPECT OF PEOPLE)
xfdL sfd k|lt uf}/j ug]{jftfj/0f l;hgf{ ub}{;+u7gsf x/]s JolQmnfO{ cfkm\gf]
pRrtd Ifdtf k|bz{g ug]{cj;/k|bfg ub{5f}+/pgLx?sf]of]ubfgsf]plrt sb/
ub{5f}+ .
8
/fli^«o jfl)fHo a}+s lnld^]*
+;+fu&lgs ;+/rgf (ORGANIZATION STRUCTURE)
;~rfns ;ldlt
;DklQ z"l$s/)f lgjf/)f sd{rf/L ;]jf ;"ljwf
;DaGwL ;ldlt ;ldlt
n]vf k/LIf)f hf]lvd Joj:yfkg
;ldlt ;ldlt
k|d"v sfo{sf/L
cfGtl/s n]vf clws[t
k/LIf)f ljefu
;DklQ bfloTj
Joj:yfkg ;ldlt
Joj:yfkg ;ldlt
gfoa k|d"v sfo{sf/L gfoa k|d"v sfo{sf/L
clws[t clws[t
pk sfo{sf/L pk sfo{sf/L pk sfo{sf/L pk sfo{sf/L pk sfo{sf/L
clws[t clws[t clws[t clws[t clws[t
dfgj ;+zfwg
;'rgf k|ljlw ljefu On]S^«f]lgs ;+:yfut tyf ljefu
j}+lsª ljefu ;fgf demf}nf dfs]{l^é tyf
shf{ ljefu cg";Gwfg a|f~r ck/]zg ljQ ljefu tflnd tyf
ljefu ljefu
k'jf{wf/ tyf ljsf; ljefu
cGt/zfvf ;xljlQos/)f shf{
sDKnfoG; ^«]h/L ljefu
lx;faldnfg ljefu ;fdfGo ;]jf
ljefu ljefu
ljefu Joj:yfkg ;'rgf hf]lvd Joj:yfkg
s[lif tyf ;fdflhs sfg'g ljefu k|)ffnL tyf ah]^ tyf shf{ cg"udg
a}+lsé ljefu ljefu ;DklQ
ljefu
shf{ c;"nL Joj:yfkg
k|fb]lzs
tyf k'g;{/rgf ljefu
sfof{no
ljefu
zfvf
sfof{no
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
ljefux? M 20, k|b]z sfof{no M 7, zfvf sfof{no M 238
9
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
10
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
;+rfns ;ldltsf cWoIfsf]dGtJo
;+rfns ;ldltsf cWoIfsf]dGtAo
cfb/)fLo z]o/wgL dxfg"efjx?,
;j{k|yd o; a} +ssf]rf}
}wf}
+ jflif{s ;fwf/
)f ;efdf pkl:yt x"g" ePsf ;Dk')f{ z]
o/
wgL, cltly
Pj+ cGo dxfg"efjx?df ;+rfns ;ldltsf]tkm{af^ xflb{s :jfut clejfbg JoQm ug{ rfxG%" ;fy}o;
cj;/df oxf+x?nfO{ :jfut clejfbg ug{ kfp+bf cfkm"nfO{ cToGt}uf}/j
flGjt ePsf]dx;"; u/]sf]%" .
g]k
fnsf]a}
+lsé Oltxf+;df 55 jif{b]lv ;j{;fwf/ )fnfO{ a}+lsé ;]j
f ;"ljwf k|jfx ub{}cfPsf]o;
a}+s
nfO{ oxf+x?af^ k|fKt eO/x]sf]>[hgfTds ;Nnfx, ;"emfj /;sf/fTds ;xof]usf nflu xflb{s cfef/
JoQm ug{ rfxG%" . a} +lsé If]
qdf lelqPsf]cfw"lgs k|ljlwsf]cjnDag ub{};/ sf ljQLo gLlt
sf/
tyf sfo{s|dx?sf]sfof{Gjogdf k|fyldstfk'j{s ;xsfo{ ul/cfhsf]k|lt:kwL{ a}+lsé ahf/df pNn]v gLo
;kmntf /:yfg cf]u ^\g ;kmn ePsf]cj:yf oxf+x? ;dIf cjut u/fpg kfpbf dnfO{ v"zL nfu]sf]% .
;dLIff jif{sf]cGTo;Dddf a} +sn]?=1 va{ 91 ca{ 99 s/ f]
* lgIf]k ;+sng u/ L ?=1 va{ 48 ca{ 12
s/f*] shf{ nufgL u/]sf]% . ;f]cjlwdf ?= 5 ca{ 5 s/f* ] v"b d"gfkmf cfh{g ug{ ;kmn ePsf]% .
a}+ssf];ldIff cjlwsf]ljQLo ljj/)fsf]n]v
fk/LIf)f sfo{ ;DkGg eO{ pQm cjlwsf]ljt/)fof]Uo d"gfkmfaf^
nufgLstf{x?nfO{ 12 k|ltzt gub nfef+z ljt/)f ug{]k|:tfj ul/Psf]% . a}+s n]xfl;n u/]sf cGo ljQLo
pknAwLx? tyf ;dLIff jif{df a}+sn];+rfng u/]sf lqmofsnfkx?nfO{ o;}; fy ;+nUg jflif{s k|ltj]bgdf
lj:t[t ?kdf ;dfj]z u/]sf]%" .
cfb/)fLo z]o/wgL dxfg"efjx?,
;/sf/sf]clwsf+z :jfldTj ePsf]jfl)fHo a}+ssf]?kdf o; a}+sn]ljut b]lv g};/sf/sf ljQLo
gLlt tyf sfo{s|dx?sf]sfof{Gjogdf k|fyldstfk'j{s ;xsfo{ ul/ /xs] f]% . ljZjdf a(\b}uPsf];'rgf
k|ljlwsf] Jofks k|of]u sf sf/)f b]zsf] a}+lsé If]q
df b] lvPsf]k|lt:kwf{sf aLr o; a} +sn];j{;fwf/ )fdf
a}lsé ;]jf k"/\ofO{/x]sf] % . a}+lsé ;]jf k|ToIf ?kdf ;j{;fwf/)f gful/s;+u ;DalGwt ePsf] / ;]jfu|fxLsf]
;Gt"i^Ldf a}+s sf];kmntf lge{//xg]x"gfn]u|fxs ;]j fsf]u")f:t/df lg/Gt/;"wf/ug{ xfdL k|ltj$ %f}+.
h; cg";f/;dofg"s"n ;] jf ;"ljwfdf ;"wf/tyf :t/ f]
Gglt ul/ /x]
sf %f}+. ;a}gful/ sx?nfO{ ljQLo
kx"+rsf]cj;/k|bfg ug{]p$] Zon]zfvf lj:tf/ df k|fyldstf lbb}b]z sf ;ft}k|b] zsf 77 j^}lhNnfdf
zfvf sfof{no :yfkgf u/ L xfn;Dd b] zsf ljleGg :yfgdf 238 j^f zfvf sfof{no dfkm{t k')f{ a} +lsé
;]jf k|jfx ul//x]sf] s"/f cjut u/fpg rfxG%" . ;/sf/sf sfo{s|dx?sf] sfof{Gjogdf ;xsfo{ ub{} a}+sn]
ljz]iftM pTkfbgzLn If] qx?, k'jf{wf/ljsf;, cfoft k|lt:yfkg tyf lgof{t k|a${g ug{]If]q , /f]
huf/ Lsf
cj;/ x? a[l$ ug{]If] qx?df shf{ nufgL ug{ hf]* lbOPsf]% . o;}u / L ul/
aL lgjf/
)f tyf :j/ ] uf/
fh
>[hgfsf nflu ;x"lnotk')f{ shf{ sfo{s|dnfO{ ljz]if k|fyldstfsf ;fy sfof{Gjog ul/ /x]s
f%f}+. o;
a}+ssf ls|ofsnfkx?df k|ljlwsf] Jofks pkof]u ug{] p$]Zon] a}+ssf] df]jfOn PlKns]z gdf cfjZostfg";f/
cBfjlws u/L ;]jf ;'ljwfx? yk ug{,] ATM sf*{sf] k|of]udf ;"/Iffsf] b[li^sf]) fn] lrkdf cfwfl/t sf*{x?
hf/L ug{], a}+lsé ;]jfnfO{ ;do;fk]I f agfpg SMART Banking sf] cjwf/)ff cg";f/ sfo{ e}/x]sf] % .
cfb/)fLo z]o/wgL dxfg"efjx?,
a}+s
n]ug{]lgoldt sfo{x?sf cnfjf ;+:yfleq ;+:yfut ;"zf;gsf l;$fGtx?sf]cjnDag u/ L
cfkm\gf ls|ofsnfkx?nfO{ lhDd]j f/
, pQ/ bfoL tyf kf/ bzL{ agfpg]p$]
Zon]a}
+ssf];+:yfut ;"zf;g
lgb{]lzsf th{"df ul/nfu' ul/Psf]% . o;}u/L a}+sn];+:yfut ;fdflhs pQ/bfloTj lgjf{x ug{]s|ddf
ljljw ls|ofsnfkx?df of]ubfg k"/\ofpb} cfO{/x]sf] % . ;/sf/sf] ;d[$ g]kfnsf] kl/sNkgfnfO{ ;fsf/ kfg{
x/]s g]kfnLsf] a}+s vftf vf]Ng] sfo{nfO{ a}+sn] b]zJofkL cleofgsf] ?kdf ;+rfng ul//x]sf] % . o;} u/L
a}+s
n]u/LaL lgjf/)f, /f]huf/L >[hgf /cf}B f]lus tyf phf{ ljsf; /lj:tf/sf nflu k|fyldstfk'j{s shf{
nufgL ul//x]sf] % .
sd{rf/Lx?sf]sfo{s"zntf Pj+ sfo{bIftf clea[l$ /pTk|/] )ffsf nflu sd{rf/L ;]
jf ;"ljwfx?df
;dofg"s"n a[l$ ul/Psf]% . a}+sn]cfkm\gf]gfddf hUuf ePsf]ljleGg 15 :yfgdf a}+s
sf cfkm\g} cfw"lgs
;"ljw;DkGg ejgx? lgdf{)f ug{]sfo{ cuf*L a(fPsf]% . a}+ssf]sfo{ z}n L /k$tLdf ;dofg"s"n ;"wf/
11
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
ug{ ljBdfg gLlt, sfo{ljlw Pj+ lgb{l ] zsfx?df ;dofg"s"n kl/ dfh{g ug{]sfo{nfO{ tLj|tfsf ;fy cuf*L
a(fOPsf]% . a}+s
;]j
fk|lt o"jf k":tfsf]cfsif{)f a(fpg ahf/k|a${gsf ljljw lqmofsnfkx? ;+rfng
ul/Psf]% . cfufdL lbgdf a}+ssf];]j
fnfO{ cem u")f:t/Lo agfO{ ;du| ls|ofsnfkx? u|fxsd"vL tyf b]zsf]
cfly{s ljsf;df ;d]t ^]jf k"Ug]lsl;dn];Dkfbg ug{ xfdL sl^a$ /xg]ljZjf; lbnfpg rfxG%" .
cfb/)fLo z]o/wgL dxfg"efjx?,
a}+lsé sf/f]jf/nfO{ ;"/lIft / ljZj;gLo t"Nofpg /fli^«o tyf cGt/fli^«o lgsfox?sf] lgb{z ] gsf]
cg"kfngf tyf ;DkQL z"l$s/ )f lgjf/)fsf]cleofgdf ;xsfo{ ug{ a} +ssf]sDKnfoG; IfdtfnfO{ ljsf;
u/L AML/CFT sf] If]qdf k|fyldstfsf ;fy sfd eO{/x]sf]% . a}sn] k|of]u ul//x]sf] Core Banking System
df cfjZos ;"wf/sf nflu IS Audit ;+rfng u/L k|ljlwsf]:tf/fG]gtL ug{ gof+ IT Roadmap th{'df u/L
sfo{fGjogsf]of]hgf th{"df ul/Psf]% . a}+ssf of]h
gf tyf sfo{s|dx? ;dodf g};DkGg ug{ ;do;Ldf
;lxtsf]sfo{of]h gf agfO{ sfd ug{] /;f]sf]k|ult ljj/)f lgoldt ?kdf k]z ug{]k$ltsf]ljsf; ul/Psf]
% . a}+ssf]lg)f{o k|s[of, sfo{zn } L, ;+:yfut ;+/rgfdf ;"wf/u/L a}+s
nfO{ kl/jt{gd"vL, Joj;flos tyf
ultzLn ;+:yfsf]?kdf cuf*L a(fpg Management Audit, Human Resourse Audit tyf Strategic Plan
th{"df h:tf /)fg}lts dxTjsf sfdx?sf]cWoogsf sfo{x? ;DkGg u/L ltgsf]sfof{Gjog tkm{ cuf*L
a(L/xs
] f]ljifo klg hfgsf/L u/fpg rfxG%" .
cfb/)fLo z]o/wgL dxfg"efjx?,
a}+lsé If]q
cGoGt ;+j]bgzLn If]q /x]sf], o;nfO{ ;'rgf k|ljlw tyf /fli^«o–cGt/f{li^«o cy{tGqn]
;d]t k|efj kfg{] ePsf] / o; If]qk|lt ;j{;fwf/)fsf] ;/f]sf/ /x]sf] x"+bf a}+lsé k|$ltnfO{ ;"/lIft, ljZj;gLo
tyf bLuf]lsl;dn];+rfng ug{"kg{] x"G% . o; If]qdf ;do ;dodf b]vfkg{]ptf/r(fjn]d"n"ssf];du|
ljQLo l:yltdf gsf/fTds c;/sf];+efjgf /xG% . ctM a}+ssf]cfGtl/s lgoGq)f k|)ffnLnfO{ cem ;an /
k|efjsf/L agfpb};]jf lj:tf//ljljlws/)f ug{" klg cfhsf]cfjZostf /x]sf]s"/f oxf+x? ;dIf lgj]bg
ug{ rfxG%" .
cGTodf, a}+s nfO{ cfhsf]cj:yfdf NofO{k"/\o fpg ;fy lbg" x"g ] ;DaGwLt ;a};/ fs
] f/
jfnfx?nfO{
o; ljz]if cj;/df xflb{s wGojfb JoQm ug{ rfxG%" . a}+ssf]o; rf}wf}+jflif{s ;fwf/)f ;efdf z]o/wgLsf
tkm{af^ k|ltlglwTj ug{"x"g] g]k
fn ;/sf/sf k|ltlglwx?df ljz]if wGojfb !fkg ug{ rfxG%" . To;}u/L o;
;efdf pkl:yt ;Dk")f{ ;j{f;fwf/)f z]o /wgL dxfg"efjx?n]a}+sk|lt b]v fpg"ePsf];b\efj /ljZjf;sf nflu
cfef/k|s^ ug{ rfxG%" . cfkm\gf cd"No ;"emfj />[hgfTds ;Nnfx lbO{ a} +ssf];kmntfsf dfu{bz{s
aGg"ePsf cfb/ )fLo u|fxs dxfg"efjx? k|lt klg xflb{s wGojfb k|s^ ub{ } eljiodf klg oxf+x?af^
/rgfTds ;Nnfx /;"emfjsf]ck]I ff ub{%" . a}+s Joj:yfkg tyf sfo{/t ;a}sd{rf/LjUf{sf]nugzLntf,
xgt tyf u|fxs ;]
d] jfk|ltsf];dk{)fsf]pRr sb/ub{}cfufdL lbgx?df klg cfkm\gf];Lk, Ifdtf /
;dosf]pkof]u ub{} u|fxsd"vL ;]jf k|jfx ug{ sl^a$ /xg"x"g% ] eGg]ljZjf; lnPsf]%" . a}+snfO{ ljleGg
;do /kl/l:yltdf ;xof]u /lgb{z ] g k|bfg ug{]g]k fn ;/sf/, g]kfn ;/sf/sf lgsfox?, cy{ dGqfno,
lgofds lgsfo g]k fn /fi^« a}+s, sDkgL /lhi^«f/sf]sfof{no nufot cGo ;/fs ] f/jfnf tyf z"elrGtsx?
;a}df xflb{s s[t!tf JoQm ub{} cfufdL lbgdf klg oxf+x?af^ ljutdf em};xof]u /;b\efj k|fKt x"g% ]
eGg]ljZjf; /fVb%" . / k"gM PskN^ a}+ssf]rf}w f}+jflif{s ;fwf/)f ;efdf pkl:yt ;a}n fO{ xflb{s :jfut
clejfbg JoQm ub{%" .
wGojfb Û
lgd{nxl/ clwsf/L
cWoIf
;~rfns ;ldlt
ldltM 2076 df# 24 ut]. /fli^«o jfl)fHo a}+s ln=
12
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
a}+s ;DaGwL dxTjk')f{ kl/;'rs tyf tYof+sx?
/sd ?= s/f]*df
2076 cfiff( 2075 cfiff( kl/jt{g %
ljj/)f
d;fGt;Dd d;fGt;Dd a(L÷-#^L_
s'n ;DklQ 22641 19763 14.74
z]o/wgL sf]if 2159 1907 13.19
r"Qmf k'+hL 900 900 0.00
lgIf]k 19199 16933 13.38
shf{ tyf ;fk^ 14812 12087 22.54
nufgL -nfut d'No_ 4056 4508 -10.01
v'b d"gfkmf 505 366 37.91
k'+hL kof{Kttf cg"kft % 13.39 11.47 16.74
sf]ifsf] nfut % 2.71 1.76 53.98
cfwf/ b/ % 5.50 6.20 -11.29
:k|]* b/ % 4.46 4.95 -9.90
shf{ lgIf]k -l;l;*L_ cg"kft % 72.85 67.91 7.27
lgliqmo shf{ % 4.79 4.75 0.81
t/ntf % 28.96 35.57 -18.59
s'n lgIf]k u|fxs ;+Vof 2939458 2739941 7.28
s'n shf{ u|fxs ;+Vof 165303 153688 7.56
sd{rf/L ;+Vof 2096 1945 7.76
s'n zfvf ;+Vof 222 204 8.82
lhNnfut pkl:ylt 77 74 4.05
P^LPd ;+Vof 177 130 36.15
a|f~rn]; a}ls+u ;+Vof 93 93 0.00
13
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
14 cf}
+ jflif{s ;fwf/
)f ;efdf k|:t"t
;+rfns ;ldltsf]k|ltj]bg
cf=j= 207576
cfb/
)fLo z]o
/
wgL dxfg"efjx?,
/fli^«o jfl)fHo a}+s
lnld^]*
sf]o; rf}wf}+jflif{s ;fwf/)f ;efdf pkl:yt oxf+x? ;a}df a}+s
sf];~rfns
;ldltsf]tkm{af^ xflb{s :jfut clejfbg JoQm ug{ rfxG%" .
;fy};efdf pkl:yt cfdlGqt k|ltlglwx?, cltly dxfg"efjx?, a}+s sf pRr Joj:yfksx? /;Dk')f{
sd{rf/Lx?df ;d]t o; cj;/df xflb{s :jfut clejfbg JoQm ub{%" .
lj=;+= 2022 df# 10 ut]:yfkgf eO{ 55 jif{b ]lv lg/ Gt/?kdf g]
kfnsf]a} +lsé If]
qsf]ljsf;, la:tf/
Pj+ a}+lsé kx"+r k"–ofpg dxTjk')f{ e'ldsf lgjf{x ub} { cfPsf]o; a} +ssf]cf=j= 2075÷76 sf]ljQLo
l:ylt, sf/f]af/sf]glthf tyf cGo kl/;'rsx? pT;fxk|b /x]sf]hfgsf/L u/fpg rfxG%" . a}+ssf]afX\o
n]
vfk/ LIfssf]/fo ;lxtsf]2076 cfiff( d;fGtsf]ljQLo l:yltsf]ljj/ )f, cf=j 2075÷76 sf]cfo
ljj/)f, ;f]xL cjlwsf]z]o /
wgL sf]
ifdf ePsf]kl/ jt{g, gub k|jfx ljj/ )f tyf n]v f ;DaGwL dxTjk')f{
l^Kk)fLx? ;dfj]z /x]sf]o; jflif{s k|ltj]bg oxf+x? ;dIf k|:t"t ub{}%" .
ca d ;dLIff jif{df a}+sn]xfl;n u/]sf k|d"v pknlAwx?sf]t"ngfTds ljZn]if)f tyf a}+s
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f lj:tf/
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gf ug{ rfxG%" .
cfly{s jif{ 207576 sf]a}+
ssf]sf/
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;ldIff jif{ cf=j= 2075÷76 df a}+ssf];du| ljQLo l:yltdf pT;fxhgs ;"wf/ePsf]% . 2076 cfiff(
d;fGtdf a} +ssf]s'n ;DklQdf cl#Nnf]jif{sf];f] xL ldltsf]t"ngfdf ?= 28 ca{ 78 s/ f]
* -14=56
k|ltzt_ n]j[l$ eO{ ?= 2 va{ 26 ca{ 41 s/f* ] k"us
] f]% . ;ldIff cjlwdf u|fxsx?nfO{ k|bfg ul/Psf]
v"b shf{ tyf ;fk^ ?= 24 ca{ 61 s/f* ] -20=96 k|ltzt_ n]j[l$ eO{ ?= 1 va{ 42 ca{ 2 s/f]* k"us ] f]
% . o; cjlwdf lwtf]k q ;"/If)f nufgLdf 13=05 k|ltztn]lu/fj^ cfPsf]tyf cGo ;DklQdf ?= ?= 3
ca{ 84 s/f]* -36=50 k|ltzt_ n]j[l$ ePsf]% eg]cGo zLif{sx?df ;fdfGo yk#^ ePsf]% . a}+ssf]
>f]t;fwgsf]pRrtd kl/rfngsf]nflu pRr k|ltkmno"Qm shf{ k|jfxdf ljz]if hf]* lbO{Psf]n
]o; cjlwdf
shf{ nufgLdf pNn]v gLo j[l$ ePsf]% . a}+sn]pTkfbgzLn If]q tyf pBdzLntf ljsf;nfO{ k|fyldstfdf
/fvL shf{ k|jfx u/]sf]% .
cf=j= 2075÷76 df bfloTj tkm{ ?= 26 ca{ 25 s/f]* - 14=70 k|ltzt_ n]j[l$ eO{ ?= 2 va{ 4 ca{
82 s/f*
] k"u]sf]% . u|fxsx?af^ ;+sng ul/Psf]lgIf]kdf ;ldIff cjlwdf ?= 25 ca{ 5 s/]f* -15=25
k|ltzt_n]j[l$ eO{ ?= 1 va{ 89 ca{ 26 s/f* ] k"us
] f]% . a}+sn]jrt tyf d"@tL lgIf]ksf]Jofhb/df
pNn]v gLo j[l$ u/ sf]
] n]lgIf]k
;+sngdf /
fd|f]k|ult xfl;n x"g uPsf]xf]. bfloTjsf cGo zLif{sx?df
;fdfGo yk#^ ePsf]% .
;ldIff cjlwdf z]o/k'+hLdf s"g} kl/jt{g ePsf]%}g
. cf=j= 2075÷76 df ?= 5 ca{ 5 s/f]* v"b d"gfkmf
tyf cGo ;du| cfDbfgL (Other Comprehensive Income) df ?= 96 s/f *
] gf]
S;fg eO{ ?= 4 ca{ 9
s/f]* s'n ;du| cfDbfgL (Total Comprehensive Income) eO{ ;f]xL a/fa/sf] /sd z]o/wgL sf]i fdf hDdf
ePsf]% . 2076 cfiff( d;fGtsf]s'n z]o/wgL sf]if ?= 21 ca{ 59 s/f* ] sfod /xg k"u]s
f]% . 2075
cfiff( d;fGtdf k|ltz]o /v"b ;DklQ ?= 211=78 /xs ] f]d
f ;ldIff cjlwdf ?= 27=93 n]j[l$ eO{ 2076
14
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
cfiff( d;fGtdf ?= 239=71 k"u]sf]% .
a}+ssf]2075 tyf 2076 cfiff( d;fGtsf]t"ngfTds ljQLo l:ylt lgDgfg";f//xs
] f]% M
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2076 2075
a(L#^L a(L#^L
ljj/
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/sd %
d;fGtdf d;fGtdf
gub tyf gub ;/x 819 666 154 23.08
g]kfn /fi^« a}+sdf /x]sf] dfHbft 1,236 965 271 28.14
a}+s tyf ljQLo ;+:yfdf /xs ] f]cNksfnLg nufgL 37 - 37 100.00
a}+s tyf ljQLo ;+:yfnfO{ k|bfg ul/Psf]shf{ 454 405 49 12.15
u|fxsx?nfO{ k|bfg ul/Psf]shf{ 14,202 11,741 2,461 20.96
lwtf]k q ;"/If)fdf nufgL 4,018 4,621 (603) -13.05
rfn" s/;DklQ 243 62 180 288.47
;xfos sDkgLdf nufgL 20 20 - 0.00
P;f]l;o^ sDkgLdf nufgL 10 23 (13) -57.47
hfoh]yfdf nufgL 11 6 6 100.47
hfoh]yf, oGq tyf pks/)f 112 92 20 22.30
Voflt tyf cb[Zo ;DklQ 4 2 2 87.97
:yug s/;DklQ 39 110 (71) -64.71
cGo ;DklQ 1,434 1,051 384 36.50
s'n ;DklQ 22,641 19,764 2,878 14.56
a}+s tyf ljQLo ;+:yfnfO{ e"QmfgL ug"{kg]{/sd 786 529 257 48.54
g]kfn /fi^« a}+snfO{ e"QmfgL ug"{kg]{ /sd 35 9 26 278.66
u|fxsx?sf] lgIf]k 18,926 16,421 2,505 15.25
;fk^L 6 17 (11) -64.61
Joj:yfx? 36 31 5 14.56
cGo bfloTj 694 849 (155) -18.30
s'n bfloTj 20,482 17,857 2,625 14.70
z]o/ k'+hL 900 900 - 0.00
;+lrt gfkmf÷gf]S;fg 139 (394) 533 -135.43
hu]*f tyf sf]i fx? 1,119 1,400 (282) -20.11
s'n z] o/
wgL sf]if 2,159 1,907 252 13.19
s'n k'+hL tyf bfloTj 22,641 19,764 2,878 14.56
k|lt z]
o/z]
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v_ cf=j=207576 sf]sf/
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sdsf]cefj,
Aofh b/ sf]pRr ptf/ r(fj cflb k|lts'n cj:yfdf klg a} +sn]cfly{s jif{ 2075÷76 df pT;fxhgs
k|ult xfl;n u/]sf]% . ;ldIff cjlwdf a}+sn]?= 6 ca{ 47 s/f]* ;+rfng gfkmf tyf ?= 5 ca{ 5 s/f* ]
v"b d"gfkmf cfh{g u/ L cl#Nnf]cf=j=sf]t"ngfdf ;+rfng gfkmfdf 36=57 k|ltzt tyf v"b d"gfkmfdf
37=91 k|ltztsf]j[l$ xfl;n u/]sf]% . cl#Nnf]jif{ eGbf v"b Aofh cfDbfgLdf ?=83 s/f* ] cyf{t\ 9=15
k|ltztsf]j[l$ xfl;n ePsf]/shf{ tyf cGo ;DklQsf]Ifltsf]nflu Joj:yf /sddf ?= 68 s/f]* sdL
ePsfn]pRr v"b d"gfkmf sfod /xg uPsf]% . z"Ns tyf sldzg cfDbfgLdf 2 k|ltzt tyf u}x| ;+rfng
cfDbfgLdf 34=23 k|ltztsf];fdfGo lu/fj^ cfPsf]% eg]cGo cfDbfgLdf 94=81 k|ltzt j[l$ ePsf]% .
15
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
vr{ tkm{ z"Ns tyf sldzg vr{df 23=49 k|ltzt, sd{rf/L vr{df 1=32 k|ltzt, x|f;s§L vr{df 35=49
k|ltzt sdL cfPsf]% /cGo ;+rfng vr{df 44=44 k|ltztsf]pRr j[l$ ePsf]% . cfos/P] gsf]
Joj:yf adf]lhd rfn" s/tyf n]v
fdfg adf]lhd :yug s/sf]u)fgf ul/Psf]/;ldIff jif{df cl#Nnf]
cf=j=sf]t"ngfdf s'n cfos/vr{df 21=51 k|ltztn]sdL cfPsf]% .
g]kfn /fi^« a}+sn] :k|]*b/nfO{ qmdzM sd u/fp+b} nu]s f] sf/)f ;ldIff jif{df a}+ssf] shf{sf] Jofhb/ ;fk]lIft
?kdf l:y//xs ] f]t/lgIf]k tkm{sf]Jofhb/df pNn]Vo ?kdf j[l$ ePsf]sf/)f Jofh cfDbfgLsf]t"ngfdf
Jofh vr{sf]j[l$b/cToGt}pRr /xs ] f]% . oBflk a}+ssf]shf{ k|jfxdf pRr j[l$ ePsf]sf/)f v"b Jofh
cfDbfgL j[l$b/;sf/fTds g}/x]sf] % . ;ldIff jif{df sd{rf/Lx?sf]tnadfgdf j[l$ gePsf]tyf k'/fgf
sd{rf/ Lx? ;] jf lgj[Q eO{ gof+ sd{rf/ Lx?sf]k|j]
z ePsf]n ]sd{rf/
L vr{df cl#Nnf]cf=j=sf]t"ngfdf
sd{rf/L vr{df sdL cfPsf]xf]. To:t}a}+ssf];+hfndf pRr j[l$ ePsf], ;"/Iff vr{ tyf ;kmfO{ vr{df
pRr j[l$ ePsf]sf/)f ;+rfng vr{df pRr j[l$ b]lvg uPsf]% .
a}+ssf]cf=j= 2074÷75 tyf 2075÷76 sf]t"ngfTds ljj/)f lgDgfg";f//xs
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cf=j= cf=j= a(L-#^L_
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207576 207475 /
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Jofh cfDbfgL 1,492 1,210 283 23.35
Jofh vr{ 497 298 199 66.75
v'b Jofh cfDbfgL 995 911 83 9.15
lkm tyf sldzg cfDbfgL 78 79 (2) (2.00)
lkm tyf sldzg vr{ 14 18 (4) (23.49)
v"b lkm tyf sldzg cfDbfgL 64 61 3 4.50
v"b Jofh, lkm tyf sldzg cfDbfgL 1,058 972 86 8.86
ljb]zL ljlgdo sf/f]af/af^ v"b cfDbfgL 7 6 1 17.74
cGo ;+rfng cfDbfgL 81 42 40 94.81
s'n ;+rfng cfDbfgL 1,147 1,020 127 12.43
shf{ tyf cGo ;DklQsf]Ifltsf]nflu Joj:yf 61 129 (68) (52.74)
v"b ;+rfng cfDbfgL 1,086 891 195 21.90
;+rfng vr{ M
sd{rf/L vr{ 309 313 (4) (1.32)
cGo ;+rfng vr{ 113 78 35 44.44
x|f;s§L tyf kl/zf]wg 16 25 (9) (35.49)
;+rfng gfkmf 647 474 173 36.58
u}x| ;+rfng cfDbfgL 15 22 (8) (34.23)
u}x| ;+rfng vr{ 0 1 (1) (92.21)
s/clwsf]gfkmf 662 495 167 33.63
cfos/vr{
rfn" s/ 45 246 (201) (81.87)
:yug s/ 112 (116) 229 (196.62)
v"b d"gfkmf 505 366 139 37.91
16
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
ljut 5 cfly{s jif{x?sf] k|d"v ljQLo emnsx?
s'n ;DklQ (Total Assets)
cf=j= /sd -?= s/f]*df_ jflif{s j[l$b/ %
cf=j=2071÷72 13,956 20.72
cf=j=2072÷73 16,643 19.25
cf=j=2073÷74 17,354 4.27
cf=j=2074÷75 19,763 13.71
cf=j=2075÷76 22,641 14.74
ljQLo l:yltsf] dxTjk')f{ tTjx?sf] cGt/–;DaGw
(Inter-relationship Between Significant Elements of Financial Positions)
cfly{s jif{ s'n ;DklQ s'n shf{ ;fk^ lgIf]k z]o/wgL sf]if
cf=j=2071÷72 13,956 7,584 12,422 668
cf=j=2072÷73 16,643 8,547 14,621 861
cf=j=2073÷74 17,354 10,643 15,358 1,048
cf=j=2074÷75 19,763 12,087 16,933 1,907
cf=j=2075÷76 22,641 14,812 19,199 2,159
17
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
z]o/wgL sf]if (Shareholder's Equity)
cf=j= /sd -?= s/f]*df_ jflif{s j[l$b/ %
cf=j=2071÷72 668 87.55
cf=j=2072÷73 861 28.92
cf=j=2073÷74 1,048 21.82
cf=j=2074÷75 1,907 81.90
cf=j=2075÷76 2,159 13.19
lgIf]k ;+sng (Deposits)
cfly{s jif{ /sd -?= s/f]*df_ jflif{s j[l$b/ %
cf=j=2071÷72 12,422 15.80
cf=j=2072÷73 14,621 17.70
cf=j=2073÷74 15,358 5.04
cf=j=2074÷75 16,933 10.26
cf=j=2075÷76 19,199 13.38
18
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
lgIf]k ;+/rgf (Deposits Structure)
/sd -?= s/f]*df_
cf=j= rNtL jrt d"@tL sn (Call) cGo hDdf
cf=j=2071÷72 3,025 7,242 1,252 789 115 12,422
cf=j=2072÷73 3,591 8,546 1,477 875 131 14,621
cf=j=2073÷74 4,196 9,081 1,211 662 208 15,358
cf=j=2074÷75 4,581 8,990 2,051 893 418 16,933
cf=j=2075÷76 6,224 9,212 2,642 1,063 58 19,199
k|ltztdf
cf=j= rNtL jrt d"@tL sn cGo hDdf
cf=j=2071÷72 24.35 58.30 10.08 6.35 0.92 100.00
cf=j=2072÷73 24.56 58.45 10.10 5.99 0.90 100.00
cf=j=2073÷74 27.32 59.13 7.88 4.31 1.36 100.00
cf=j=2074÷75 27.06 53.09 12.11 5.27 2.47 100.00
cf=j=2075÷76 32.42 47.98 13.76 5.53 0.30 100.00
shf{ tyf ;fk^ (Loan and Advances)
cf=j= /sd -?= s/f]*df_ jflif{s j[l$b/ %
cf=j=2071÷72 7,584 24.63
cf=j=2072÷73 8,547 12.70
cf=j=2073÷74 10,643 24.52
cf=j=2074÷75 12,087 13.57
cf=j=2075÷76 14,812 22.54
19
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
lgliqmo shf{ cg"kft (Non-performing Loan Ratio)
cf=j= NPA%
cf=j=2071÷72 5.35
cf=j=2072÷73 4.25
cf=j=2073÷74 3.77
cf=j=2074÷75 4.75
cf=j=2075÷76 4.79
v"b d"gfkmf (Net Profit)
cf=j= /sd -?= s/f]*df_ jflif{s j[l$b/ %
cf=j=2071÷72 464 40.19
cf=j=2072÷73 236 -49.28
cf=j=2073÷74 278 17.88
cf=j=2074÷75 366 31.80
cf=j=2075÷76 505 37.91
20
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
k'+hL kof{Kttf cg"kft (Capital Adequacy Ratio)
k'+hL kof{Kttf Go'gtd k'+hL kof{Kttf
cf=j=
cg"kft k|ltzt cg"kft k|ltzt
cf=j=2071÷72 10.16 10.00
cf=j=2072÷73 10.46 10.00
cf=j=2073÷74 10.39 11.00
cf=j=2074÷75 11.47 11.00
cf=j=2075÷76 13.39 11.00
cfb/)fLo z]o/wgL dxfg"efjx?,
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ljk]|if)f sf/f]jf/ ug{ låkIfLo ;Demf}tf u/L sf/f]jf/ ;+rfng ul//x]sf] % . RBB Remit nfO{ cfGtl/s ?kdf
o; a}+ssf zfvfx? aLr klg k/:k/df ;+rfng ug{sf nflu cfjZos sfo{ eO/x]sf]% .
;"rgf k|ljlw
;'rgf k|ljlwsf]clwstd k|of]u u/L ;+rfng vr{df sdL Nofpg'sf ;fy};]j f /;"ljwfx? cfw"lgs, :t/Lo,
u|fxsd'vL /ljZj;gLo agfpg a}+s k|oTgzLn % . o; a}+ssf ;a}238 a^f zfvfaf^ cgnfOg dfkm{t
Any Branch Banking Service (ABBS) ;] jf k|bfg ul/ Psf]% eg]b] zsf ljleGg 205 :yfgaf^ ATM
;]jf pknAw u/fOPsf]% . ;fy}SMS Banking, Mobile Banking, E banking, Visa Debit Card, Mobile
Paybill system, ;GWofsflng, k|eftsflng, 365 lbg a}lsé ;]j n]Android
f ;d]t k|bfg ul/Psf]% . a}+s
tyf IOS df]afOn k|of]ustf{x?sf] nflu RBB Smart gfds cTofw'lgs Mobile Banking App hf/L u/]sf]
% . a}+s sf];"rgf k|ljlwdf cfwfl/t k|)ffnLdf /x]s f]sdL sdhf]/Lx? klxNofO{ yk ;"wf/ug{ tyf ;"/lIft
agfpg ;dLIff cjlwdf IS Audit ;DkGg ePsf]% . IS Audit n] cf}N ofPsf s}l kmotx?sf] ;"wf/ tyf
a}+ssf] Jofj;flos cfsf/nfO{ wfGg ;Sg] CBS sf]nflu gof+ IT Roadmap tof/u/ L sfof{Gjog tkm{
cuf*L a(L/xs ] f %f}+. ;"rgf k|ljlwsf]k|of]u
af^ sfo{bIftf j[l¢sf ;fy};]jf k|jfxnfO{ ;/n /k|efjsf/L
agfO{g]% . ;'rgf k|ljlwsf];"/Iff ;+j]bglzntfnfO{ dgg u/L cfufdL lbgdf ;'rgf k|ljlw ;"/Iff -Cyber
Security_sf nflu cfjZos gLlt nfu' ug]{tyf ;f];DaGwL cfjZos pks/)f pkof]u ug]{, Document
22
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Management System nfu" ug{]/Aofsck ;fO^nfO{ :t/fG]glt u/L yk k|efjsf/L agfpg]of]h gf /xs
] f]%
eg]ljQLo hfn;fhLsf]lgoGq)f, ;'rgf k|ljlw /*f^fsf];"/Iff Aoj:yfkg, Hardware, Network, System
Software sf]plrt Aoj:yfkg ul/Psf]% . a}+ssf];du| ;'rgf k|ljlw k|)ffnLnfO{ r":t /cBfjlws /fVg
sf/f]jf/x?sf] s]G b|Ls[t ug{] -Centralized_, Data Centre sf] :t/f]GgtL ug{] tyf sf/f]jf/nfO{ k|)ffnLut
?kdf ;+rfng ug{ kof{Kt dfqfdf Software x?sf] Joj:yf ug{] sfo{ e}/x]sf]% .
;+:yfut ;"zf;g
a}+sdf ;+:yfut ;"zf;gnfO{ pRr k|fyldstfsf ;fy lg/Gt/?kdf ;+:yfut ug{ u/fpgsf nflu ;+rfns
;ldlt /a}+s Joj:yfkg k')f{ k|lta$ % . a}+s sf]sfd sf/jfxL b]z
sf]k|rlnt sfg'g, g]k fn /fi^« a}+ssf]
lgb]{zg Pj+ a}+sn]hf/
L u/ sf ljlgod, lgb]{lzsf adf]lhd kf/
] bzL{ ?kdf ;+rfng ul/ Psf]% . ;+rfng
k|lqmofdf kf/ blz{tf /Ps?ktf ;"lglZrt ug{ ljleGg ;+rfng gLlt tyf sfo{ljlwx? tof/u/ L nfu'
ul/Psf]% . cfGtl/s lgoGq)f /;'kl/jI] f)f k|)ffnLnfO{ ;an agfOPsf]% . ;dLIff jif{df a}+ssf];+:yfut
;"zf;g lgb{l] zsf th{"df u/L nfu' ul/Psf]% h; cGt/ut a}+sdf ;+:yfut ;ldlt /;+:yfut ;"zf;g
OsfO{ u&g ul/ Psf]%
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df s"g}k|sf/
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hf]lvd Joj:yfkg, ;DklQ z"l$s/)f lgjf/)f, sd{rf/L ;]j f ;"ljwfsf]Joj:yfkg /n]v f k|)ffnLsf]z'$tf
;DaGwL ljifonfO{ Jojl:yt, lgoldt /;"b[( ug{sf]nflu ;+rfns :t/ Lo ;ldltx? -hf]lvd Joj:yfkg
;ldlt, ;DkQL z"l$s/ )f lgjf/)f ;DaGwL ;ldlt, sd{rf/ L ;]
jf ;"ljwf ;DaGwL ;ldlt /n]v fk/LIf)f
;ldlt_ u&g ul/Psf]% .
n]
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s lgoGq)f k|)ffnL
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&s a;L a}+s
a} sf]sfd sf/ jfxLsf];"Id cg"udg u/ L Joj:yfkgnfO{ lgb]{z
g tyf ;+rfns ;ldltnfO{
hfgsf/L lbg]u/]sf]% . a}+ssf]cfGtl/s Pj+ afx\o n]vfk/LIf)f lgoldt ?kdf eO/fv]sf]% . a}+s sf sfd
sf/jfxLx? cfGtl/s lgoGq)f k|)ffnL Pj+ k|rlnt sfg'g adf]lhd eP gePsf]Plsg cfGtl/s n]v fk/LIf)f
ljefun] ug]{ u/]sf] % . ;f] ljefunfO{ a}+ssf] n]vfk/LIf)f ;ldltsf] dftxtdf /fvL :jtGqtfk"j{s cfGtl/s
lgoGq)f tyf lgodgsf sfdx? ug{] jftfj/)f agfOPsf]% .
;+:yfut ;fdflhs pQ/
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b]zsf] k"/fgf] tyf ;/sf/L :jfldTjsf] a}+s ePsf] gftfn] ;+:yfut ;fdflhs pQ/ bfloTjsf] cjwf/)ffnfO{
dgg u/L rfn' cf=j=df a}+ssf];+:yfut ;fdflhs pQ/bfloTj ;DaGwL sfo{ljlw th{'df u/L nfu' ul/Psf]
% . ;+:yfut ;fdflhs pQ/bfloTj cGtu{t lzIff, :jf:Yo, v]ns'b h:tf If]qsf]pGgog tyf k/Dk/fut
;+:s[ltsf]hu]g f{sf]nflu ;DalGwt lgsfox?;+u ;xsfo{ u/L cfly{s tyf ef}lts ;xof]u pknAw u/fpb}
cfPsf]% . ;dLIff jif{df k|wfgdGqL b}j L k|sf]k p4f//fxt sf]ifdf jf/f k;f{ lhNnfsf]xfjfx'/L kLl8tsf
nflu &% nfv ?k}of pknAw u/fOPsf]5 . u|fdL0f If]qsf ;fd'bflos ljBfnosf ljBfyL{x?sf]z}lIfs
:t/f]GgtL ug{] sfo{qmddf Teach For Nepal ;+u ;xsfo{ u/L sfo{ ;+rfng ul/Psf]5 . g]kfnsf]/fli6«o
v]n elnjnnfO{ ljut jif{x? b]lv g}RBB-NVA Volleyball /fli6«o Championship nfO{ a}+s n]d"n
k|fof]hg ub{} cfO/xs
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ljBfnox?df sDKo'6/ljt/0f, lxdfnL lhNnfx?df Gofgf]sk8f ljt/0f, lgMz'Ns :jf:Yo lzlj/;+rfng,
cgfyfno lgdf{0f, v]ns'b ljsf;, 6«flkms hgr]tgf cleofg h:tf sfo{qmdx? dfkm{t ;+:yfut ;fdflhs
pQ/bfloTj lgjf{xsf]sfo{x? ;+rfng ul/Psf]5 . a}+s af6 ;+:yfut ;fdflhs pQ/bfloTj cGt/ut
ul/OPsf sfo{x?sf] cfwf/df l;+ufk'/l:yt Asia Money Magazine n] a}+snfO{ "Best Bank in CSR"
Award n];Ddflgt u/]sf]s'/f ;d]t ;xif{ hfgsf/L u/fpg rfxG5' .
23
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
hf]
lvd Joj:yfkg M
a}+s
sf];du| hf]lvdsf]klxrfg d'Nof+sg cg"udg /Aoj:yfkg ug{ ;+rfns ;ldltsf ;b:osf];+of]h sTjdf
hf]lvd Joj:yfkg ;ldlt u&g ul/Psf]% . a}+s sf]sf/f]jf/;+rfngsf]l;nl;nfdf cfpg];+rfng hf]lvd,
shf{ hf]lvd, ahf/hf] lvd nufotsf ljleGg hf]lvdx?nfO{ Wofgdf / fvL a} +sn]cfkm\gf];+rfng k|)ffnL
/cfGtl/ s Joj:yfkgnfO{ b"?:t / fVg sd{rf/ L ;] jf ljlgodfjnL, cfly{s k|zf;g ljlgodfjnL, shf{
lgb]{lzsf, n]v f lgb]{lzsf, cfGtl/s n]vfk/LIf)f lgb]{lzsf, a|fGr ck/]zg lgb]{lzsf, shf{ c;'nL sfo{ljwL,
;"rgf k|ljlw lgb]{lzsf nfu' u/]sf]% /oL lgb]{lzsfx?df ;d;fdlos ?kdf kl/dfh{g /;+zf]wg ;d]t ul/b}
cfOPsf]% . cGo lgb]{lzsfx? klg cfjZostfg";f/tof/ul/g]% . a}lsé If]q df xfn b]lvPsf hf]lvdx?sf]
d"Nof+sg u/L To:tf hf]lvdx?nfO{ Go"lgs/)f ug{]pkfx?sf]nflu Risk Assesment ug{] sfo{ hf/L /x]sf]% .
a}lsË If]q df b]lvPsf hf]lvdx? tyf gof“ r"gf}ltx?sf];fdgf ug{ a}+ssf]Risk Management System nfO{
/fd|f] / e/kbf]{ agfpg DFID sf]cfly{s ;xof]u /PwC sf]Kf|fljlws ;xof]udf o; a}+sdf Nepal Risk
Transformation Project ;+rfng eO{/x]sf] % . ;f] kl/of]hgfn] o; a}+ssf] ljBdfg hf]l vd Joj:yfkg
k|0ffnL /k4ltsf]d"Nof+sg u/L k]z ug{] k|ltj]bgsf cfwf/df a}+ssf]hf]lvd Joj:yfkg k|0ffnLdf gLltut
tyf ;+/rgfut ;'wf/ u/L International Norms cg'?k agfO{g]% .
;DklQ z"$Ls/
)f tyf c+ftsjfbL sfo{df ljQLo nufgL lgjf/
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;DkQL z'l4s/0f lgjf/0fsf nflu a}+ls+u If]q df clxn]sf] hNbf]aNbf] ljifo AML/CFT ;+u ;DalGwt
ljifox?sf]lgodg, Joj:yfkg tyf Reporting lgs}r'gf}tLk'0f{ ePsf]5 . o;sf]nflu xfdLn]a}+s sf]
Compliance Department sf];'b[l9s/0f, pko'St hgzlSt Aoj:yfkg, tflnd tyf k|ljlwsf]:t/fG] gtL
ub}{cufl8 al9 /xs ] f5f}. o; l;nl;nfdf xfdLn]@)&^ df3 ! ut]b]lv Go AML-Production
Live Environment dfkm{t Online Reporting sf]k|aGw ul/Psf]5 . To;}u/L a}+ssf x/]s tx /
tKsfdf lqmofzLn hgzlStnfO{ o; ;DaGwL cfwf/e't 1fg x'g ;sf];\ eGg]x]t'n]xfdLn];ft}j6f k|b]zdf
Awareness Campaign u/L a}+s df sfo{/t zfvf:t/;Ddsf sd{rf/Lx?nfO{ ;d]t o; ;DaGwL tflnd
k|bfg u/L yk ;+:yfut ;'b[9Ls/0f ul/Psf]5 . lgofds lgsfosf]lgb{]zg adf]lhd a}+s leq ;+:yfut
;'zf;gsf]plrt k|aGw ug{ ;'zf;g ;ldlt /;'zf;g O{sfO{ u7g ul/sfo{ eO{/xs ] f]tyf u|fxs Pj+
;/fs
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;dodf ;Daf]wg ug{]Joj:yf ldnfOPsf]5 .
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sf k|d"v Jofj;flos :yfgdf cjl:yt
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lgdf{)f ug{} lg)f{o ul/Psf]% . xfn pkTosf leq yfkfynL tyf j;Gtk"//pkTosf jflx/e}/xjf, a"^jn,
kf]v/fdf a}+ssf] ejg lgdf{)fsf] sfo{ eO{/x]sf] % eg] e/tk"/, sf]x nk'/, dx]Gb|gu/ tyf nxfgdf ejgsf]
l*hfO{g, gS;f tyf Ol:^d]^ tof/eO{ af]n kq cfJxfgsf]k|s[ofdf /x]sf]% . ;dLIff jif{df k|f/De ePsf
dWo]rfn" jif{df ljleGg 5 :yfgdf ejg lgdf{)fsf]sfo{ ;DkGg x"g]u /L sfo{ e}/xs
] f]% . o;}u/L a}+ssf
k"/fgf ejgx?sf] cfjZostf cg";f/ dd{t ;Def/sf] sfo{ ;d]t e}/x]sf] % . a}+ssf] gfddf /x]sf pkof]u df
g/x]sf ;DklQsf]clwstd\ pkof]u ug{] u/L %"^\^}sfo{of]h
gf agfO sfof{Gjogdf NofOg]% .
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sf]5ljnfO{ cem
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a}+ssf]5lj kl/jt{g ug{ ;sf/fTds k|efj kfg{ ljZjf; lnOPsf]5 . a}+s n]s[lif, phf{ tyf ko{6g If]qdf
24
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
k|fyldstfk'j{s shf{ nufgL u/L b]z sf] cf}B
f]lus ljsf;df 6]jf k'/\ofPsf] 5 . /fHosf] k|fyldstfdf k/]sf]
s[lif If]qsf]Joj;flos/0f tyf /fh
] uf/L k|a4{g ug{]p4]Zon]NofOPsf];x"lnotk"0f{ shf{ sfo{qmd cGt/ut
a}+sn]xfn;Dd (%$ hgfnfO{ s'n ?=&* s/f]8 *) nfv shf{ k|jfx ul/Psf]% . ;x'lnotk')f{ shf{nfO{ s'n
shf{sf]1 k|ltzt ;Dd nufgL k"/\o fpg]of]hgfsf ;fy sfd ul//xs] f %f}+. o:t}cg"bfg ;lxtsf]s[lif shf{
tkm{ a}+sn]xfn;Dd 5653 hgfnfO{ s"n ?= 7 ca{ 9 s/f]* k|jfx ePsf]hfgsf/L u/fp+%" . ;j{;fwf/)fdf
ljQLo kx"+r clea[l$ u/L a}+s sf]lgIf]k a[l$ ug{]of]h
gf cg"?k jrt tyf d"$tL lgIf]kdf k|lt:kwL{ Jofhb/
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sfof{nox? dfkm{t Aofks ?kdf cufl8 a9fPsf]5 . o; sfo{qmddf xfn;Dd @)# j6f zfvf sfof{nox?
dfkm{t !((&! hgf JolQmx? ;xefuL u/fOPsf]5 eg]o; cleofg cGtu{t zfvf sfof{nox?n](^!$
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k|fKt a}+ssf]cf=j= 20745.076 sf]clGtd n]v fk/LIf)f k|ltj]bg, 2076 cfiff( d;fGtsf]jf;nft, cf=j=
2075.76 sf]gfkmf gf]S;fg lx;fj, gfkmf gf]S;fg af+*kmf+* lx;fj, z]o/wgLsf]ifsf]kl/jt{g, gub k|jfx
ljj/)f, ;DalGwt cg';"rLx? tyf n]vf;DaGwL l^Kk)fLx? o;}k|ltj]b gsf]c+usf]?kdf /flvPsf]% . sDkgL
P]g 2063 sf]kl/R%]b 7 sf]bkmf 109 pkbkmf -4_ adf]lhd pNn]v x"g"kg]{cltl/Qm ljj/)fx? cg';"rLsf]
?kdf k|:t"t ul/Psf]% .
cfufdL sfo{qmd M
o; a}+
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rfn" jif{df a}+sn] Clean & Smart RBB with Consolidation sf]cleofgnfO{ aflif{s ah] ^ tyf
sfo{qmd dfkm{t cuf*L ;f/]sf]% . o; cleofg cGt/ut a}+snfO{ Physically /Financially Smart
agfpg a}+ssf ;a}If]qx?df ;'b[9Ls/0f ug{]of]h
gfsf ;fy sfdx? e}/xs
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xfn;Dd nfdf];do b]lv gw'NofOPsf k'/fgf sfuhkqx? w'Nofpg]sfd ;DkGg ePsf]5 eg]k'/fgf
kmlg{r/x?, uf8L tyf ;/;fdfgx? lnnfd ljqmLsf]sfo{ e}/xs ] f]5 . To;}u/L nfdf];do b]lv
Unreconciled tyf k]lG8+udf /xs ] f lx;fa ldnfg sfo{nfO{ sfo{bn (Taskforce) agfP/ /fkm;fkm
ug]{u/L sfd cufl8 a9fOPsf]5 . klxnf]r/0fdf a}+s
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shf{ ;Ldf ePsf shf{sf];a}b[li6sf]0faf6 u'0f:t/sfod /fVg sfuhft, lwtf];'/If0f, kl/of]h gf,
sf/f]j f/sf];'Id k/LIf0f u/L cBfjlws /fVg]sfo{ k|f/De ePsf]5 /sfo{of]hgf agfO{ ;a}lsl;dsf
shf{x?sf];'Id ljZn]if0f u/L /flvg]of]hgf /x]sf]5 . lgis[o shf{ tyf u}x| a}+lsË ;DklQx?sf]plrt
Joj:yfkg ug{]of]h gf cuf8L ;fl/Psf]5 . To;}u /L a}+ssf sd{rf/Lx?sf]Ifdtf Pj+ sfo{s'zntfdf
a[l4 u/ L u'0f:t/Lo ;]jf k|jfx ug{,] ;"rgf k|ljlw k|0ffnL cBfjlws ug{,] lgodg lgsfox?sf]
lgb{]z
gsf]k"0f{ kfngf x'g] Joj:yf ldnfpg], hf]lvd Joj:yfkg k|0ffnLnfO{ cem ;'b[9 /k|efjsf/L
agfpg], a}+s sf ljBdfg gLlt, lgod, lgb{l] zsfx?df ;dofg's'n ;+zf]w g, kl/dfh{g tyf k'g/fjnf]sg
ug{]nufotsf If]q df sfo{of]hgf agfO{ ;f]cg';f/sfo{ ul/g]of]hgf /x]sf]5 .
25
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2= ;]j
f ;"ljwf lj:tf/
M
rfn" cfly{s jif{leqdf g}kl/jlt{t ;Gbe{ cg"?k x"gu ] /L a}+ssf]bL#{sfnLg /)fgLlts of]hgf th{"df
u/L ;f]cg"?k Joj;flos of]hgf, k'+hL of]h
gf, nufotsf of]hgfx? sfof{Gjogdf NofOg]% . a}+ssf]
;du| ;+u&g tyf Joj:yfkg cWoog -O & M Survey_ sf]cfwf/df zfvfx?sf]k"g;{+/gf ug{], yk
ug{ ] /tb\cg"?k hgzlQm Joj:yfkg ug{ ] sfdnfO{ k|fyldstfdf / flvg]% . o; qmddf ljutdf
ljz]if sf/)fn]aGb ePsf zfvfx? k"g:yf{kgf ug{,] a}+ssf]pkl:ylt g/xs ] f Jofkfl/s s]Gb| tyf 10
j^f lhNnf ;b/d"sfdx?df gof+ zfvf :yfkgf ul/g% ] . g]kfn ^]lnsd;+u ;xsfo{ u/L e"QmfgL ;]jf
k|bfos sDkgL :yfkgf u/L gof+ ;]j f k|jfx ug{]of]h
gf ;d]t /x]sf]% . oL sfo{d'ns nIox?af^
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ePsf 5g\ eg]^^! hgf gof+ sd{rf/Lx?sf]nflu ePsf]lj1fkg cg';f/sf]lnlvt k/LIffsf]gtLhf
k|sfzgsf]qmddf /xs ] f]5 . gof+ sd{rf/Lx?sf];Lk, Ifdtf tyf bIftf clea[l4 ub}{k|ltikwL{ a}+ls+u
;]jf k|bfg ug]{p4]Z o cg'?k sd{rf/Lx?sf nflu ;a}k|sf/sf a}+lsË tflnd sfo{qmdx? 3lge"t ?kdf
;+rfng ul/Psf]5 . o;}cfly{s jif{df g}cfof]h gf ul/Psf !#) j6f tflnd sfo{qmddf #$*! hgf
sd{rf/Lx? ;xefuL ePsf 5g\ . rfn' cf=j=sf]af+sL cjlwdf ;d]t tflnd sfo{qmdnfO{ k|fyldstfk'j{s
;+rfng ul/g]5 . a}+sdf xfn s/La !!)) b/aGbL l/Qm /x]sf]df ut jif{sf]lj1fkgaf6 cfk"lt{ x'g]
^^! hgf sd{rf/L egf{ kZrft ;d]t s/La %)) b/aGbL l/Qm /xg]b]lvG5 . l/Qm b/aGbLdf kbk'lt{sf
nflu o;}cf=j=df nf]s;]jf cfof]u nfO{ k|s[of cuf8L a9fpg cg'/fw] ul/g] of]hgf /x]sf]5 .
4= ;"rgf k|ljlwM
jt{dfg ;Gbe{df ;'rgf k|ljlwnfO{ a}+s sf]dxTk')f{ If]qsf]?kdf dx;'; ul/Psf]% . clwsf+z a}+lsé
sf/ f] x? k|ljlwo"Qm ePsfn]a}
jf/ +sn]klg cfw"lgs ;'rgf k|ljlwsf]cjnDag ug{"sf]ljsNk %} g .
;'rgf k|ljlwsf]k|of]u;+u
} o;sf];"/
Iff ;+j]
bgzLntdf klg ljz]if Wofg lbg" cfjZos b]lvPsf]n ]
a}+ssf]cfjZostf cg";f/sf];'rgf k|ljlwsf]cjnDag ug{ rfn" cf=j= b]lv g}IT Enhancement
Roadmap ;DkGg u/L nfu' ul/g]of]h gf /x]sf]% .
5= ljQLo kx"+r /ljQLo ;fIf/
tfM
;a{;fwf/)fdf ljQLo kx"+r clea[l$ ug{] /ljQLo ;fIf/t a(fpg]p$]Zon]rfn" cf=j= df ;a}k|b]z
sfof{no tyf zfvf sfof{nox? dfkm{t b]z e/g}ljQLo ;fIf/tf sfo{qmd ;+rfng ul/Psf] /cfufdL
lbgdf of]sfo{qmdnfO{ cem Jofks ?kdf lj:tf/u/L u|fdL)f If]qdf ;d]t n}hfg]of]hgf /xs
] f]% .
6= ;DklQ z"l$s/
)f lgjf/
)fM
;DklQ z"l$s/ )f ;DaGwdf lgofds lgsfox?sf]lgb{]
)f lgjf/ zgnfO{ k')f{ ?kdf kfngf ub{}a} +ssf]
;+/rgfut tyf gLltut ;"wf/ / ljsf; u/L sDNofG; ljefunfO{ ;"b[( agfpg], sd{rf/Lx?nfO{ o;
;DaGwdf Jofks ?kdf tflnd k|bfg ug{]/zfvf :t/df ;d]t ;Dk')f{ sd{rf/Lx?nfO{ ;r]t
gf hufpg
cleofg s}?kdf sfo{qmd ;+rfng ug{]of]hgf /xs
] f]% .
7= hf]
lvd Joj:yfkg
a}lsË If]qdf b]lvPsf hf]lvdx? tyf gof“ r'gf}ltx?sf];fdgf ug{ a}+ssf]Risk Management
System nfO{ /fd|f] / e/kbf]{ agfpg DFID sf] cfly{s ;xof]u / PwC sf] Kf|fljlws ;xof]udf
o; a}+sdf Nepal Risk Transformation Project ;+rfng eO{/x]sf] % . ;f] kl/of]hgfn] o; a}+ssf]
ljBdfg hf]lvd Joj:yfkg k|0ffnL /k4ltsf]d"Nof+sg u/L k]z ug{]k|ltj]bgsf cfwf/df a}+ssf]
26
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
gfut ;'wf/u/L International Norms cg'?k
hf]lvd Joj:yfkg k|0ffnLdf gLltut tyf ;+/r
agfO{g]% .
8= nufgL ljZn]if)f
a}
+ssf]nufgL ePsf If] qx?df nufgLsf]k|ltkmnsf]d"Nof+sg tyf ljZn] if)f ug]]
{ /gof+ nufgLsf
x?sf]klxrfg u/L tL If]qx?df nufgL a[l$ ug{]of]hgf /xs
If]q ] f]% .
9= ;x"lnotk')f{ shf{ nufgLM
a}
+sn]k|fyldstfk'j{s nufgL ul/ /x]
sf];x'lnotk')f{ shf{ lj:tf/ug{]/o;nfO{ s'n shf{sf]1
k|ltzt ;Dd k"/\o fpg]of]hgf /xs
] f]% . o;sf]k|efjsf/L kl/rfngsf]lgldQ cGo ;+#;+:yf tyf
lgsfox?;+u ;dGjofTds ?kn]cuf*L a(\g]of]hgf ;d]t /x]sf]% .
10= ;+:yfut ;"zf;gM
;+:yfut ;"zf;gsf]If]qnfO{ ckm k|efjsf/L agfpg a}+ssf ul&t ;+:yfut ;"zf;g ;ldlt /;+:yfut
;"zf;g OsfO{sf]sfo{nfO{ cem Jojl:yt /k|efjsf/L agfO{g]% .
11= o;}jif{ a}
+ssf];xfos sDkgL dfkm{t ?= 1 ca{sf]Do"r"cn km)* ;+rfng ug{]
tyf rfn" cf=j= leq g}a}+
ssf]C)fkq hf/L ug{]of] x]
hgf / sf]% .
cfb/)fLo z]o/wgL dxfg'efjx? Û
a}+ssf]rf}w
f}+jflif{s ;fwf/)f ;efsf]cj;/df o; a}+ssf]k|ult /;Dj[l$df k|ToIf /ck|ToIf ?kdf
;xof]u k"¥ofpg" x"g] z]o /wgL g]kfn ;/sf/sf dGqfno, sfof{no tyf dxfg"efjx?, g]kfn ;/sf/, g]kfn
/fi^« a}+s, sDkgL //lhi^«f/sf]sfof{no, u|fxsju{, z"e]R%"s Pj+ ;d:t ;/f]sf/jfnfx?k|lt xflb{s wGojfb
!fkg ub{%" . ;fy} dxfn]vfk/LIfssf] sfof{nosf] k/fdz{df a}+ssf] clGtd n]vfk/LIf)f u/L a}+snfO{ cd"No
;"emfj lbg" x"g] n]vfk/LIfsx?, a}+s sf]Joj;flos ultljlwnfO{ cfd hgtf ;dIf k"¥ofO{ ;xof]u ug"{ x"g]
;+rf/hut k|lt klg xflb{s cfef/JoQm ub{%" . a}+ssf];kmntfsf nflu cys kl/>d ug]{a}+s Joj:yfkg
Pj+ nugzLn sd{rf/Lx?nfO{ ;d]t pxf+x?n]ug{"ePsf]of]ubfgsf nflu xflb{s wGojfb lbg rfxG%" .
cGTodf, ;+rfns ;ldltsf]o; jflif{s k|ltj]bg nufot k|:t"t ljleGg k|:tfjx?df %nkmn u/L
:jLs[lt k|bfg u/L lbg"x"g pkl:yt ;Dk")f{ z]o/wgL dxfg"efjx?nfO{ xflb{s cg"/f]w ub{%" .
wGojfb .
24 df#, 2076 ;+rfns ;ldltsf]tkm{af^,
lgd{nxl/ clwsf/L
cWoIf
27
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
sDkgL P]g 2063 sf]bkmf 109 pkbkmf -4_
cg';f/sf] cltl/Qm ljj/)f
1= hkmt ul/Psf z]o/x?sf] ljj/)f M
a}+sn] ;dLIff jif{ s'g} klg z]o/ hkmt u/]sf] %}g .
2= a}+s / o;sf] ;xfos sDkgLn] ;dLIff jif{df u/]sf] k\ult M
o; a}+ssf] cf/lala dr]{G^ a}+lsé ln= ;xfos sDkgL /x]sf] % . o; a}+ssf] ;xfos sDkgLsf] ?kdf cf/lala dr]{G^
a}+lsé lnld^]*sf]ldlt 2072÷10÷15 df sDkgL /lhi^«f/sf]sfof{nodf btf{ eO{ ;+:yfkgf ePsf]xf] . pQm sDkgLsf]
clws[t k'+hL ?=20 s/f]* / hf/L k'+hL tyf r"Qmf k+'hL ?=20 s/f]* /xsf]
] % . a}+sn]pQm sDkgLdf nufgL u/]sf]?=
20 s/f*nfO{
] cg";'rL 4=12 sf]z]o/ nufgL cGtu{t k|:t"t ul/Psf]% . pQm cf/=la=la dr]{G^ a}lsé ln=sf] cf=a=
075÷076 df ?=61,55,843.00 gfkmf ePsf]% .
3= cfwf/e"t z]o/wgLx?af^ a}+snfO{ pknJw u/fOPsf] hfgsf/LM
To:tf] s'g} hfgsf/L k\fKt ePsf] %}g .
4= ;dLIff aif{ 2075.76 df a}+ssf ;+rfns tyf kbflwsf/Lx?n]o; a}+ssf]v/Lb u/]sf sDkgLsf z]o/x?M
o; a}+ssf] z]o/ ;+rfns tyf kbflwsf/Ln] v/Lb ug{ ;Sg] k\fjwfg xfn gePsf]n] o:tf] z]o/ v/Lb ePsf]
%}g .
5= a}+s;+u ;DjlGwt ;Demf}tfx?df s'g} ;+rfns tyf lghsf] glhssf] gft]bf/sf] JolQmut :jfy{ jf/] pknJw
u/fOPsf] hfgsf/Lsf] Joxf]/f .
o:tf] s'g} hfgsf/L a}+snfO{ k\fKt ePsf] %}g .
6= ;dLIff jif{df a}+sn] cfkæmgf] z]o/ cfkm} v/Lb u/]sf] ljj/)fM
;dLIff aif{df a}+sn] cfkæmgf z]o/x? cfkm}n]
v/Lb u/]sf] %}g .
7= cfGtl/s lgoGq)f Joj:yfM
a}+ssf] cfGtl/s lgoGq)f Joj:yf ;Ifd % . lgoGq)f Joj:yfdf cjnDag ul/Psf k\ls\ofx? lgDgfg';f/ %gæM
-s_ dha't cfGtl/s lg/LIf)f tyf lgoGq)f Joj:yf ckgfOPsf].
-v_ ;+rfng k\lqmofnfO{ Jojl:yt ug{ sd{rf/L ;]jf lalgodfjnL, cfly{s k\zf;g ;DjGwL lalgodfjnL,
shf{ nufgL c;"nL lgb]{lzsf nufotsf cGo lgb]{lzsfsf] Joj:yf u/]sf] .
-u_ shf{ gLlt lgb]{lzsf ckgfOPsf] .
-#_ :jtGq cfGtl/s n]vfk/LIf)f ljefu u&g eO{ sfo{/t /x]sf] .
-<_ n]vfk/LIf)f ;ldltn] cfGtl/s lgoGq)f k\)ffnL / n]vfk/LIfaf^ cf}+NofOPsf k\d'v s'/fx?sf] lgoldt
cg'udg ug]{ u/]sf] .
8= ;dLIff aif{df ePsf]s'n Joj:yfkg vr{ M
sd{rf/L vr{ M ?= 3,09,11,54,046.00
sfof{no ;+rfng vr{ M ?= 1,13,17,44,208.00
s'n Joj:yfkg vr{ M ?=4,22,28,98,254.00
9= n]vfk/LIf)f ;ldltsf ;b:ox?sf] gfdfjnL, kfl/>lds, eQf tyf ;'ljwf, ;f] ;ldltn] u/]sf] sfd sf/jfxLsf]
ljj/)f / ;ldltn] lbPsf] ;'emfjsf] ljj/)fM
28
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
-1_ n]vfk/LIf)f ;ldltM
;+rfns >L hgs s'df/ a/fn Ò ;+of]hs
;+rfns >L ch{'g axfb'/ clwsf/L Ò ;b:o
ljefluo k\d'v >L ;~ho >]i& Ò ;b:o ;lrj
-cfGtl/
s n]
vfk/
LIf)f ljefu_
-2_ ;ldltsf cWoIf nufot ;b:onfO{ a}&s eQf afx]s cGos'g}kfl/>lds/;'ljwf k\bfg ug]{ ul/Psf] %}g .
;ldltsf cWoIf / ;+rfns ;b:onfO{ k\lt a}&s eQf ?= 4000.Ò k\bfg ul/Psf] % .
-3_ cfly{s aif{ 2075/76 df ;ldltsf]a}&s ;+Vof 23 -a}&s g+= 248 b]lv 266 ;Dd_ / pQm a}&sdf ePsf
k\d'v lg)f{ox?M
a}+&s g+= ldlt lg)f{o
248 2075÷05÷25 k"jf{Grn If]q la/f^gu/ cGt{utsf zfvf sfo{nox? la/f^gu/, a/uf%L, b]asf]^frf]s
,
b"xjL, wgs"^f, lxn], w/fg, O^x/L / eb|k"/sf]sh{f l;df ? 1 s/f*
] tyf ;f]eGbf
dfyLsf 103 j^f shf{x?sf]kmfOn cWoog tyf kmfOn tof/sf]laifodf cfaZos
%nkmn eO{ b]lvPsf s}kmLotx?sf] ;"wf/sf nfuL Aoa:yfkgnfO{ lgb]{zg lbg] lg)f{o
u/Lof] .
laut tLg dlxgf -h]i&, cfif( / >fa)f_ sf]k"hL kof{Kttf k|tLa]bgsf]af/]df %nkmn
eO{ o; ;ldtLdf hfgsf/L k|fKt eof].
249 2075÷06÷16 n]vfkl/If)f ePsf 2074÷04÷01 b]lv 2075÷01÷18 ;Ddsf] lalQo laa/)f af/]df
%nkmn e} n]vfkl/Ifsn] cf}Nofpg" ePsf s}l kmotx?sf] ;"wf/ ug{ / dh{/ cufa} ug"{
kg]{ ;dfof]hg ug{ Joj:yfkgnfO{ lgb]{zg lbg] .
cf=n]
] k=laefuaf^ k|:t"t cf=n]
=k ug{ 80 zfvf tyf 10 laefux?sf]If]qut
Pa++
zfvfut ?kdf %"§f %"§} afx\o laz]if! n]vfkl/IfsnfO{ lbg ;]af vl/b ;DjGwL Joj:yf
ug{ Joj:yfkgnfO{ lgb]{zg lbg] lg)f{o u/Lof] .
252 2075÷08÷12 g]=/f=a}+ssf] k|tLa]bgdf cf=n]=k lgb]{lzsf ;do;fk]If k/Ldfh{g ug{ ;"emj eP cg";f/
la!sf] ;Nnfxdf lgb]{lzsf ;do ;fk]If k/Ldfh{g ug{ Aoa:yfkgnfO{ lgb]{zg lbg] lg)
f{o u/Lof] .
254 2075÷09÷02 a}ssf] n]vflgtL Pa+ n]vf°gsf cg"dfg ;DaGwdf Aoa:yfkgn] k|:t"t u/s
] f] k|:tfjdf
%nkmn eO{ cfaZos k/Ldfh{g ;lxt kf/Lt u/L Aoa:yfkgnfO{ pSt n]vfk/
LIf)
f ;dLtLaf^ kf/Lt a}
ssf]n]vf
lgtL Pa+ n]
vf°g k|:tfasf]?kdf ;+rfns ;dLtLdf
k|:t"t ug{nfO{ lgb]{zg lbO{of] .
256 2075÷09÷23 g]kfn /fi^« a}+ssf] cg;fO{^ ;"k/La]If)faf^ k|fKt k|lta]b gsf]] Aoa:yfkgaf^ k|fKt
hjfkmsf]bkmfj/ %nkmn e};+;f]wg ;lxt o;}lg)f{odf ;+nUg ePsf]k|ltpQ/ ;+rfns
;ldtLdf k|:t"t ug{ Aoa:yfkgnfO{ lgb]{zg lbg]lg)f{o u/Lof].
257 2075÷09÷25 afXo n]vfk/LIfs Ho"af^ k|fKt k|f/DeLs k|tLa]bg pk/ la:t[t ?kdf bkmjf/ %nkmn
eof]/ Aoa:yfkgaf^ k|fKt hjfkmdf cfaZos ;"wf/ ;lxt ;du| k|lta]bg
kf/Lt ug]{/
;f] af/d
] f ;+rfns ;ldtLsf] a}&sdf k]z ug{ Aoa:yfkgnfO{ lgb]{zg lbg] lg)f{o u/Lof] .
258 2075÷09÷26 x/]
s aif{ df# 10 ut]dgfpg]aifL{s pT;jdf zfvfx?sf]sfo{ ;Dkfbg d"Nofésg
-Rating_ ug]{/ ;f]lx cfwf/df zfvfx?nfO{ zfvf auL{s/)f cg";f/ k|yd, låtLo / t[tLo
Pa+ oL dWo]af^
;af]{Ts[i^ zfvf #f]if)ff u/L k"/:s[t ug]{ Aoa:yf e}cfPsf]dfcf=a
2074.2075 sf]pTs[i^ Pa+ ;af]{Ts[i^ zfvfx?sf]/]l^ésf nfuL ut cf=a 2074.2075
df k/Ldf{hg u/LPsf] zfvf /]l^ésf] cfwf/df /]l ^é u/L o; ;ldtL ;dIf k]z
ug{nfO{
cf=n]=k laefunfO{ lgb]{zg lbg] lg)f{o u/Lof] .
29
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
265 2076÷02÷21 cf=a 2075.2076 sf] t];|f] q}df; ;Ddsf] c=n]=k laefun] u/s ] f] cf=n]=k sf bf}/fgdf
kfO{Psf s}kmLotx?sf] ;di&Lut k|lta]bgsf] af/]df o; ;ldltdf %nkmn eO{ pSt
k|lta]b gnfO{ cfufdL ;+rfns ;ldltsf] a}&sdf k]z ug{ c=n]=k laefunfO{ lgb]{zg lbg]
lg)f{o u/Lof] tyf k|To]s
cf=n]=k k|lta]b gsf] ;"wf/sf] l:ytL ;DaGwdf o; ;ldltnfO{
hfgsf/L ug{ nfO{ a|fGr ck/]zg laefunfO{ cfdGq)f ug]{lg)f{o u/Lof].
cf=a 2075.2076 sf] t];|f] q}df; ;dDsf] c=n]=k laefun] u/]sf] cf=n]=k sf bf}/fgdf
kfO{Psf cfGt/Ls lgoGq)f k|)ffnL ,;:yfut ;";f;g tyf hf]vLdx?sf] af/]sf]%nkmn
eO{ pSt k|tLa]bgnfO{ cfufdL ;+rfns ;ldltsf] a}&sdf k]z ug{nfO{ c=n]=k laefunfO{
lgb]{zg lbg] lg)f{o u/Lof] .
cf=n]=k laefun] laefu dfkm{t cf=n]=k u/]sf k|lta]b gsf] cfwf/df w]/} k"/fgf] ;dob]vL
lx;fa ldnfg geO{ a;] sf laeLGg lzif{ssf / sdx?sf]la:t[t laa/ )f tof/ u/ L
caZos lx;fa ldnfgsf nfuL laQ laefudf k&fPsf]k|lta]bgsf]%nkmn eof].
266 2076÷03÷15 cf=n] =k laefu Pa+ o; cGt{utsf If] =sf=x?df sfo{/t cf=n]=k o"lg^x?df sfo{/t
sd{rf/Lx?nfO{ s]=sf sf]cf=n]=k laefudf ;?jf ul/ /fVbf dfq sd{rf/L Aoa:yfkg
ug{, k|lta]bgx?
k]|lzt ug{ Pa+ ;"wf/sf sfo{ ug{ ;d]t ;dod}ug{ ;lsg]ePsf]tyf
xfn I]f=sf= cGt{utsf cf=n]=k= OsfO{x?df klg cfaZos b/alGb eGbf Go"g hgzlQm
ePsfn] lghx?nfO{ ;d]t s]= sf cf=n]=k= laefudf g} ;?jf ug{ pko"Qm x"g] Aoxf]/ f
cf=n] =k= laefuaf^ k|:t"t eO{ cf=n]=k= laefusf];du| dfga ;+;fwgsf]kl/rfngdf
k|efjsfl/tfsf nfuL O{sfO{x?df sfo{/t sd{rf/Lx?nfO{ s]=sf= c=n]=k laefudf g};?jf
ug{ cfaZos Aoa:yf ldnfpg dfgj ;+;fwfg laefunfO{ lgb]{z g lbg];fy}cf=n]=k
laefunfO{ laefusf] ;+/rgfdf km]/ abn u/L cfufdL a}&sdf kl/dfh{g ;lxtsf] cf=n]=k
lgb]{lzsf k]z ug{nfO{ cf=n]=k laefunfO{ lgb]{zg lbg] lg)f{o ul/of] .
10= ;+rfns, Joj:yfksLo lgb] {zs, cfwf/e"t z]
o/wgL / lghsf glhssf gft]
bf/ tyf ;+nUg kmd{, sDkgL
cflbaf^ a}+snfO{ k\fKt x'g' kg]{/sd M
%}g .
11= ;dLIff aif{df ;+rfns, Joj:yfksLo lgb]{
zs, k\d'v sfo{sf/L clws[t / cGo kbflwsf/Lx?nfO{ lbOPsf]
kfl/>lds eQf tyf ;'ljwfx? M
qm=;+= ljj/)f ;+rfns k\d'v sfo{sf/L clws[t Joj:yfks
1 a}&s eQf 24,76,000.00 Ò
2 tna Ò 6,00,000.00
3 eQf Ò 25,20,000.00
4 bz}+eQf . pkxf/ Ò 2,60,000.00
5 ;+rosf]if of]ubfg Ò -
6 ^]lnkmf]g . df]afOn 1,82,500.Ò -
7 lalaw -kqklqsf_ 1,46,000.Ò -
8 uf*L ;'ljwf -OGwg_ 32,906.Ò -
9 cfjf; ;'ljwf Ò -
10 ladf Ò -
11 ;+lrt ljbf jfkt e'QmfgL - —
12 af]g; — 1,30,000.00
13 cGo — 1,50,000.00
4,05,405.00
hDdf /sd ?= 28,37,406.00 40,65,405.00
hDdf ;+Vof M 7 1
30
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
l^Kk)fL M
Ò k\d'v sfo{sf/L clws[tnfO{ rfns, OGwg / dd{t ;Def/ ;lxt ;jf/L ;fwgsf] Joj:yf ul/Psf] % .
Ò a}+ssf sd{rf/Lx?nfO{ a}+ssf] lgodfg';f/ b'#{^gf ladf, cf}ifwf]krf/ ladf / hLjg ladfsf] Joj:yf
ul/Psf] % . ;fy} lghsf cfl>t kl/jf/sf] nflu cf}ifwf]krf/ ladf ul/Psf] % .
Ò k\d'v sfo{sf/L clws[tsf] df]afOn kmf]gsf] e'QmfgL a}+sn] ug]{ Joj:yf ul/Psf] % . cWoIf nufot
;+rfnsx?nfO{ / Joj:yfksx?sf] xsdf lgodfg';f/ a(Ldf ?= 2,500.Ò ;Dd k\bfg ul/Psf] / cGo
ljefuLo k\d'vx?nfO{ a(Ldf 1,500.Ò ;Ddsf] lan e'QmfgL u/L lbg] Joj:yf /x]sf] % .
Ò ;fy}, cWoIf tyf ;+rfnsx?nfO{ kqklqsf jfkt dfl;s ?= 2,000.Ò k\bfg ug]{Joj:yf ul/Psf] % .
Ò ;+rfns ;ldltsf] a}&sdf pkl:yt x'g a}+ssf] uf*L k\of]u gu/L lghL uf*L k\of]u ug'{ x'g] cWoIf tyf
;+rfnsx?nfO{ dfl;s 20 ln^/ OGwg jf ;f]j/fj/sf]/sd k\bfg ug]{Joj:yf ul/Psf]% .
12= z]o/wgLn] a'lemlng af|sL nfef+z M
?=16,22,582.00
13= sDkgL P]g 2063 sf]bkmf 141 adf]lhd ;DklQ v/Lb jf laqmL u/]sf]s'/fsf]ljj/)fM
Ò a}+snfO{ cfjZos kg]{cfkmgf] ;DklQx?sf] -kl/jxg, sfof{no ;fdfg, k"+hLut lgdf)f{, lnhxf]N* ;DkQL_
v/Lb tyf ljqmLsf]ljj/)f ;+nUg jf;nftsf]cg';"rL 4=14 df /x]sf]% .
Ò ;DklQ v/Lb tyf ljqmL ubf{ k\rlnt ahf/sf] d'Nosf] cfwf/df a}+ssf] cfly{s k\zf;g ljlgodfjnL 2068
n] tf]s]sf] sfo{ljlw cjnDjg ul/Psf] % .
14= sDkgL P]g 2063 sf] bkmf 175 adf]lhd ;Da$ sDkgL aLr ePsf] sf/f]af/sf] ljj/)fM
gePsf]
15= o; P]g tyf k\rlnt sfg'g adf]lhd ;+rfns ;ldltsf]k\ltj]bgdf v'nfpg' kg]{cGo s'g}s'/fM
gePsf]
16= cGo cfjZos s'/fM
gePsf]
31
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
sDkgL P]g 2063 sf]bkmf 51 sf]pkbkmf -1_ / -2_ adf]lhdsf]
ljj/)f cf=j= 2075.076
;fwf/)f ;ef x'g' eGbf 30 lbg cl#;Ddsf]ljj/)f M
-s_ a}+ssf] clws[t k"|hL / z]o/ ;+Vof M
Ò clws[t k"|hL ?= 11,20,00,00,000.Ò -?= P#f/ ca{ aL; s/f]* dfq_
-c_ ;fwf/)f z]o/ k"+hL
k\lt z]o/ ?= 100.Ò sf b/n] 11,20,00,000 lsQf ;fwf/)f z]o/sf]
?=11,20,00,000.— -?= P#f/ ca{ aL; s/f]* dfq_
-cf_ cu\flwsf/ z]o/ k"+hLM %}g .
-v_ a}+ssf] hf/L k"|hLM
Ò hf/L k"|hL ?=9,00,47,95,700.Ò -?=gf} ca{ ;Trfln; nfv kGrfgAa] xhf/ ;ft ;o dfq_
-c_ ;fwf/)f z]o/
k"|hLM k\lt z]o/ ?= 100.Ò sf b/n] 90047957 lsQf ;fwf/)f z]o/sf]
?=9,00,47,95,700.Ò -?=gf} ca{ ;Trfln; nfv kGrfgAa] xhf/ ;ft ;o dfq_
-cf_ cu\flwsf/ z]o/ k"|hLM %}g .
-u_ a}+ssf] r'Qmf k"|hL M ?=9,00,47,95,700.Ò -?=gf} ca{ ;Trfln; nfv kGrfgAa] xhf/ ;ft ;o dfq_
-c_ ;fwf/)f z]o/ ?=9,00,47,95,700.Ò -?=gf} ca{ ;Trfln; nfv kGrfgAa] xhf/ ;ft ;o dfq_
-cf_ cu\flwsf/ z]o/M %}g .
z]o/wgLx?sf] gfd / z]o/ k"|hL ljj/)f M
gfd z]o
/ ;+Vof /sd ?=
g]kfn
;/sf/, cy{ dGqfno 8,40,42,025 8,40,42,02,500
g]k
fn ;/sf/, dxfn]v f lgoGqssf] sfof{no 50,25,203 50,25,20,300
fn ;/sf/, pBf]u
g]k dGqfno 5,44,581 5,44,58,100
g]kfn
;/sf/, >d tyf /f]huf/ dGqfno 89,165 89,16,500
g]kfn
;/sf/, ko^{g tyf gful/s p**\og dGqfno 89,165 89,16,500
g]kfn
;/sf/, ef}lts
k"jf{wf/ tyf oftfoft dGqfno 89,165 89,16,500
g]kfn
;/sf/, phf{ dGqfno 45,081 45,08,100
g]kfn
;/sf/, l;rfO{ dGqfno 45,081 45,08,100
g]kfn
;/sf/, jfl)fHo tyf cfk"lt{ dGqfno 44,581 44,58,100
g]kfn
;/sf/, lzIff, lj!fg tyf k\ljlw dGqfno 1,000 1,00,000
g]kfn
;/sf/, s[lif tyf kz'kI+ fL ljsf; dGqfno 1,000 1,00,000
g]kfn
;/sf/, e'ld ;'wf/ dGqfno 1,000 1,00,000
;j{;fwf/)f z]o/ wgLx? 30,910 30,91,000
9,00,47,957 9,00,47,95,700
-#_ z]o/ lkR%] dfu ePsf] /sd M %}g .
-<_ ls:tf c;'n ePsf]hDdf /sd M %}g .
-r_ c;'n x'g af|sL hDdf /sd M %}g .
-%_ z]o/ jf l*j]Gr/df bnfnL b:t'/ jfkt lbPsf]hDdf /sd M %}g .
-h_ s'g} z]o/ hkmt ul/Psf]df To:tf] z]o/sf] hDdf ;+Vof, hkmt ePsf] sf/)f / ldlt M
%}g .
-em_ a}+s, ljQLo ;+:yf jf cGo s'g}JolQmaf^ lnPsf]C)f jf sDkgLn]lbPsf]hdfgt - 2076 cfiff( d;fGtdf_
M
32
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
g]kfn /fi^` a}+s -:jb]zL d'b\f_ ?= 35,20,44,206.00
cGt/ a}+s tyf ljQLo ;+:yf ?= 5,11,97,00,000.00
o"jf :j/f]huf/ sf]if ?= 6,00,00,000.00
em -1_ cGo sDkgLsf] z]o/df u/]sf] nufgLsf] ljj/)fM
z]o/
qm=;= sDkgLsf] gfd nufgLsf] lsl;d nufgL /sd ?=
;+Vof
1= s[lif cfof]hgf ;]jf s]Gb\ ln= ;fwf/)f z]o/ 200 2,00,000.00
2= g]kfn cfon lgud ;fwf/)f z]o/ 1500 1,00,000.00
3= g]kfn No'j cfon ln= ;fwf/)f z]o/ 4300 2,85,700.00
4= g]zgn nfO{km OG;'/]G; s+= ln= ;fwf/)f z]o/ 2697037 11,63,38,900.00
5= cfly{s ljsf; s]Gb\ ln= ;fwf/)f z]o/ 12500 12,50,000.00
6= g]sf] OG;'/]G; s+= ln= ;fwf/)f z]o/ 19999671 15,91,47,888.00
7= uf]/vsfnL /a/ pBf]u ln= ;fwf/)f z]o/ 199777 1,49,83,275.00
8= P; Nofj/]^/L g]kfn ln= ;fwf/)f z]o/ 1380 1,38,000.00
9= shf{ ;'rgf s]Gb\ ln= ;fwf/)f z]o/ 58143 6,53,000.00
10= Pg=Pn=hL=OG;'/]G; s+=ln= ;fwf/)f z]o/ 128081 45,00,000.00
11= g]kfn a}+lsé ^«l] gé OG:l^Ro';g ;fwf/)f z]o/ 12000 12,00,000.00
12= g]kfn lSnol/é xfp; ln= ;fwf/)f z]o/ 30000 25,00,000.00
13= hnljB"t nufgL tyf ljsf; sDkgL ln= ;fwf/)f z]o/ 144818 1,44,81,800.00
14= lgIf]k tyf shf{ ;'/If)f lgud ;fwf/)f z]o/ — —
15= cf/ljlj dr{]G^ a}+lsé ln= ;+:yfks z]o/ 2000000 20,00,00,000.00
16= cf/Pdl*;L n#"ljQ ljQLo ;+:yf ln= ;fwf/)f z]o/ 115926 82,95,000.00
17= o'gfO{^]* OG;'/]G; s+= ln= ;fwf/)f z]o/ 126000 1,20,00,000.00
18= a'^jn kfj/ sDkgL ln= ;fwf/)f z]o/ 10168 66,20,894.00
19= tf/fufp l/h]G;L xf]^n ln= ;fwf/)f z]o/ 300000 3,00,00,000.00
20= >L/fd ;'u/ldN; ln= ;fwf/)f z]o/ 50000 50,00,000.00
21= PgPdaL ;'ne OGe]i^d]G^ km)* Do'r'cn km)* 1565998 1,56,59,980.00
22= nIdL OSo'l^ km)* Do'r'cn km)* 5849587 5,84,95,870.00
23= ;fgLdf OSo'l^ km)* Do'r'cn km)* 2400000 2,40,00,000.00
24= l;l^hg Do'Ro'cn km)* Do'r'cn km)* 2000000 2,00,00,000.00
25= PgcfOl; Plzof u\f]y km)* Do'r'cn km)* 2000000 2,00,00,000.00
26= l;$fy{ OSo'l^ km)* Do'r'cn km)* 967748 96,77,480.00
27= gljn Jofn]G; km)* 2 Do'r'cn km)* 5000000 5,00,00,000.00
28= s[lif r'g pBf]u
ln= ;fwf/)f z]o/ 500 5,00,000.00
29= l^Da/ skf{]/]zg g]kfn ln= ;fwf/)f z]o/ 25638 6,00,000.00
30= g]kfn cf}ifwL ln= ;fwf/)f z]o/ 700 7,00,000.00
31= cf}Bf]lus If]q Joj:yfkg s+= ;fwf/)f z]o/ 93645 93,64,000.00
32= g]kfn d]^n sDkgL ;fwf/)f z]o/ 199400 19,94,000.00
33
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
z]o/
qm=;= sDkgLsf] gfd nufgLsf] lsl;d nufgL /sd ?=
;+Vof
33= jfnfh" oGqzfnf k\f=ln= ;fwf/)f z]o/ 9452 9,45,200.00
34= Pe/]i^ km"* ln= k\fylds z]o/ 100000 1,00,00,000.00
35= lxdfn l;d]G^ s+= ;fwf/)f z]o/ 399518 3,68,92,100.00
36= ;g/fO{h Soflk^n ln= ;fwf/)f z]o/ 428580 4,28,58,000.00
37= a'^an ;'tL wfuf] pBf]u ;fwf/)f z]o/ 252140 2,52,14,000.00
38= u\fdL)f ljsf; n#'ljQ ljQLo ;+:yf ;fwf/)f z]o/ 150329 2,25,49,400.00
39= g]kfn ^]lnsd ;fwf/)f z]o/ 17116 1,28,70,902.00
40= g]kfn :^s PS;\r]~h ln= ;fwf/)f z]o/ 306821 21,42,500.00
41= /fi^« pTyfg n#'ljQ ljlQo ;+:yf ;fwf/)f z]o/ 550000 55,00,000.00
42= Pe/]i^ km'* ln= ;fwf/)f z]o/ 50000 50,00,000.00
-~f_ axfnjfnf ;~rfnssf]gfd / &]ufgf M
gfd, y/ &]ufgf kb
>L lgd{nxl/ clwsf/L rfjlxn, sf&df)*f}+ cWoIf
>L wlg/fd zdf{ ;x ;lrj, cy{ dGqfno ;+rfns
>L hgss'df/ a/fn dT:okf]v/
LÒ2,;+v'jf;ef ;+rfns
>L ch'{gaxfb'/ clwsf/L dWok'/ lydL g=kf= 15, eQmk'/ ;+rfns
k\f=*f= /fhgaxfb'/ kf}*]n gfufh{'g g=kf= 1, sf&df)*f}+ ;+rfns
k\f=*f= dfwjk\;fb bfxfn dxfnIdL g=kf= – 4 , nlntk"/ :jtGq ;+rfns
34
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
sDkgL P]g 2063 sf] bkmf 78 adf]lhdsf sfuhft
sDkgL /lhi^`f/ sfof{nodf k]z ug'{kg]{ ljj/)f
sDkgLsf] gfd M /fli^`o jfl)fHo a}+s lnld^]*
&]ufgf M l;+xb/jf/ Knfhf, sf&df*f}+
cfly{s jif{ M cf=j= 2075.076
s= af|*kmf|* ePsf] z]o/sf] ;+Vof M
a}+ssf] k"|hLut ;+/rgf M
Ò clws[t k"|hL ?= 11,20,00,00,000.Ò -?= P#f/ cj{ aL; s/f]* dfq_
Ò ;fwf/)f z]o/ ;+Vof M 11,20,00,000 -P#f/ s/f]* aL; nfv_ k\lt z]o/ ?=100.– .
Ò hf/L k"|hL ?= 9,00,47,95,700.Ò -?=gf} cj{ ;TrfnL; nfv kGrfgAa] xhf/ ;ft ;o dfq_
-c_ ;fwf/)f z]o/ k"|hL ?= 11,20,00,00,000.Ò -?= P#f/ cj{ aL; s/f]* dfq_ ;fwf/)f z]o/ ;+Vof M
11,20,00,000-P#f/ s/f]* aL; nfv_ k|lt z]o/ ?=100.–
Ò r'Qmf k"|hL ?= 9,00,47,95,700.Ò -? gf} ca{ ;TrfnL; nfv kGrfgAa] xhf/ ;ft ;o dfq_
;fwf/)f z]o/ ;+Vof M 9,00,47,957 k|lt z]o/ ?=100.–
v= af|*kmf|* ePsf] z]o/sf] ljj/)f
af|*kmf|* ePsf] z]o/ dWo] ;a} ;Dk")f{ /sd r'Qmf ePsf]
gfd z]o/ ;+Vof /sd ?=
g]kfn ;/sf/, cy{ dGqfno 8,40,42,025 8,40,42,02,500
g]kfn ;/sf/, dxfn]vf lgoGqssf] sfof{no 50,25,203 50,25,20,300
g]kfn ;/sf/, pBf]u dGqfno 5,44,581 5,44,58,100
g]kfn ;/sf/, >d tyf /f]huf/ dGqfno 89,165 89,16,500
g]kfn ;/sf/, ko^{g tyf gful/s p*\*og dGqfno 89,165 89,16,500
g]kfn ;/sf/, ef}lts k"jf{wf/ tyf oftfoft dGqfno 89,165 89,16,500
g]kfn ;/sf/, phf{ dGqfno 45,081 45,08,100
g]kfn ;/sf/, l;rfO{ dGqfno 45,081 45,08,100
g]kfn ;/sf/, jfl)fHo tyf cfk"lt{ dGqfno 44,581 44,58,100
g]kfn ;/sf/, lzIff, lj!fg tyf k\ljlw dGqfno 1,000 1,00,000
g]kfn ;/sf/, s[lif tyf kz'kI+ fL ljsf; dGqfno 1,000 1,00,000
g]kfn ;/sf/, e'ld ;'wf/ dGqfno 1,000 1,00,000
;j{;fwf/)f z]o/wgLx? 30,910 30,91,000
9,00,47,957 9,00,47,95,700
u= a}+ssf] ;+rfns, k\jGw ;+rfns, n]vfk/LIfsx?, sfo{sf/L k\d'v, k\jGwsx?sf] ljj/)f / lghx?nfO{ e'Qmfg
ul/Psf] kfl/>lds, eQf tyf ;'ljwf /sdM
-c_ ;+rfnsx?sf] ljj/)f M
-1_ cWoIf >L dx]Gb\dfg u'?é, ;lrj, ;+rf/ tyf ;'rgf k|ljlw dGqfno .
-2_ ;+rfns >L lgd{nxl/ clwsf/L, ;x ;lrj, cy{ dGqfno .
-3_ ;+rfns >L /ljGb\nfn >]i&, gS;fn, sf&df)*f} .
-4 ;+rfns >L hgs s'df/ a/fn, dT:okf]v/L, ;+v'jf;ef .
35
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
-5_ ;+rfns >L ljBfjfl/wL l;Ub]n, n]vgfy kf]v/f .
-6_ ;+rfns >L ch{'g axfb'/ clwsf/L, dWok'/ lydL g=kf= 15, eQmk'/ .
-7_ :jtGq ;+rfns *f= dfwj k\;fb bfxfn, dxfnIdL g=kf= 4, nlntk'/ .
-cf_ n]vfk/LIfssf] ljj/)f M
-1_ >L sf]dn axfb'/ lrqsf/, jl/i& rf^{*{ Psfp)^])^
-2_ >L dx]z s'df/ u'/fufO{+, jl/i& rf^{*{ Psfp)^])^
-O_ sfo{sf/L k\d'v Pj+ k\jGwsx?sf] ljj/)f M
qm=;+= kb gfd / y/
1 k\d'v sfo{sf/L clws[t >L ls/)f s'df/ >]i&
2 gfoa k\d'v sfo{sf/L clws[t >L slj/fh clwsf/L
3 gfoa k\d'v sfo{sf/L clws[t >L s]zjk\;fb nD;fn
4 pksfo{sf/L clws[t >L ^]s/fh hf]zL
5 pksfo{sf/L clws[t >L dx]Gb\k\;fb cj:yL
6 pksfo{sf/L clws[t >L ;/:jtL clwsf/L
7 pksfo{sf/L clws[t >L b]j]z k\;fb nf]xgL
8 pksfo{sf/L clws[t >L b]j]Gb\ /d)f vgfn
-O{_ ;+rfnsnfO{ pknJw u/fOPsf] kfl/>lds . a}&s eQfM s'n a}&s eQf ?= 24,76,000.00
cGo ;'ljwf M -;DaGwLt vr{ lzif{sdf n]vf°g ePsf]_
;+rf/ M ?=182,500.Ò
kqklqsf M ?=1,46,000.Ò
OGwgM ?=32,906 .Ò
hDdf ?=3,61,406.Ò
-p_ n]vfk/LIfsåonfO{ ljleGg ;]jf jfkt pknJw u/fPsf] s'n kfl/>lds hDdf ?= 38,32,960.Ò
-pm_ k\d'v sfo{sf/L clws[t >L ls/)f s'df/ >]i&nfO{ pknJw u/fPsf] s'n kfl/>lds ?=40,65,405.–
#= a}+ssf] r'Qmf k"|hLsf] 5 k\ltzt jf ;f]eGbf a(L z]o/ v/Lb u/L lng] JolQm jf ;+ul&t ;+:yfsf] gfd /
lghx?sf] gfddf /x]sf] z]o/ jf l*j]Gr/sf] ljj/)f M
gfd z]o/ ;+Vof k\ltzt
g]kfn ;/sf/, cy{ dGqfno 8,40,42,025 93=33%
g]kfn ;/sf/, dxfn]vf lgoGqssf] sfof{no 50,25,203 5=58%
<= z]o/ ljqmLaf^ k\fKt ePsf] hDdf /sd / ;dLIff aif{df sDkgLn] v/Lb u/]sf] tyf hf/L u/]sf] gof| z]o/ tyf
l*j]Gr/sf] ljj/)f MÒ
s'g} gePsf] .
r= ;+rfns jf cfwf/e"t z]o/wgL jf lghsf] glhssf] gft]bf/n] a}+snfO{ a'emfpg af|sL /x]sf] /sd MÒ %}g .
%= z]o/ ljqmL jf cGo s'g} sfd s'/f u/]jfkt lbPsf] jf lbg' kg]{ /sd MÒ %}g .
h= a}+s tyf ljQLo ;+:yfx?af^ lnPsf] C)f tyf a'emfpg af|sL /x]sf] ;f|jf tyf Jofhsf] /sd MÒ
ljj/)f ;f+jf Jofh s}lkmot
cGt/a}+s ;fk^L 5,11,97,00,000.00 %}g lgoldt sf/f]jf/
g]=/f=a}+s k'g/shf{ 35,20,44,206.00 %}g lgoldt sf/f]jf/
em= a}+sn] e'QmfgL lng' kg]{ jf a}+sn] cGo JolQmnfO{ e'QmfgL ug'{ kg]{ elg bfjL ul/Psf] /sd jf o; laifodf d'@f
36
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
dfldnf rln/x]sf] eP To;sf] ljj/)f MÒ
1= shf{ c;"nLsf] qmddf C)f c;"nL Gofoflws/)fdf bfo/ ul/Psf] d"@fx?M
a}+sn] shf{ c;"nLsf] qmddf cf=j=2060÷61 b]lv cf=j 2075.76 ;Dddf C)f c;"nL Gofoflws/)fdf hDdf 904
j^f d"@f bfo/ u/]sf] lyof] . cf=j= 2060÷61 b]lv cf=j 2075.76 ;Dddf 764 j^f d"@fx? km};nf eO;s]sf
h;dWo] ;fjf ?=1 ca{ 92 s/f]* 14 nfv / Aofh ?= 1 ca{ 57 s/f]* 83 nfv u/L hDdf ?= 3 ca{ 49 s/f]*
97 nfv c;"n ul/Psf] % . km};nf eO{;s]sf] d"@fx? dWo] 173 j^f d"@fx? sfof{Gojg gePsf], h;sf] s'n /
sd ?=1 ca{ 35 s/f]* /x]sf] % . 4 j^f d"@fx? ?= 6 s/f]* 97 nfv km};nf x"g af+sL /x]sf %g\ . o; cf=j
df 2 j^f d"@fx? ab/ ul/Psf] % .
2= cGo Goflos lgsfox?df /x]sf a}+s ;DaGwL d"@fx?M
19 hgf sd{rf/Lx?nfO{ o; cf=j=sf] cGTo;Dddf a}ls+u s;"/ tyf ;hfo P]g -klxnf] ;+zf]wg_ cGtu{t ljefluo
sfo{jfxL ul/Psf] %, h;dWo] 12 hgfsf] sfo{jfxL km%f}{^ eO{;s]sf] % / af+sL 7 hgf sd{rf/L cem} lgnDagdf
/x]sf %g .
ljut jif{x?b]lv bfo/ ePsf t/ km};nf geO{ o; cf=j=df ;/L cfPsf d"@fx? tyf o; cf=j=df a}+snfO{ ljkIfL
agfO{ tyf a}+s cfkm} jfbL eO{ bfo/ ePsf 48 yfg d"@fx? ;d]t s'n 184 /x]sf]df o; cf=j=df 37 yfg d"@
fx? km};nf eO{ o; cf=j=sf] cGTo;Dddf a}+sn] ljleGg Goflos lgsfodf bfo/ u/]sf cfos/, ckx]ngf, l/^,
s/f/, lst]{, hfn;fhL, ab/ bfaL ePsf,] lauf] e/L kfpg] / cGo ljifosf d"@fx? dWo] 147 d"@fx?sf] km};nf
x"g af+sL %g\ .
~f= a}+ssf] Joj:yfkgdf sfo{/t tyf cGo :t/sf sd{rf/L jf sfdbf/sf] s'n ;+Vof M 2109
Joj:yfkg :t/df sfo{/t sd{rf/Lsf] ;+Vof M 12
^= a}+ssf] Joj:yfkgdf sfo{/t tyf cGo :t/df sfo{/t lab]zLx?sf] ;+Vof tyf lghx?nfO{ e'QmfgL ul/Psf]
kfl/>lds eQf tyf ;'ljwf M %}g .
&= a}+s / s'g} lab]zL lgsfo jf JolQmx? aLr nufgL Joj:yfkg jf k\fljlws ;]jf jf cGo laifodf Ps aif{ eGbf
al( cjlwsf] nflu s'g} ;Demf}tf ul/Psf] eP ;f] sf] ljj/)f / ;DjlGwt cfly{s aif{df To:tf] ;Demf}tf cg';f/
e'QmfgL ul/Psf] nfef|z, sld;g, z'Ns, b:t'/ / /f]oN^L cflbsf] ljj/)f M %}g .
*= a}+ssf] cfly{s aif{ 2075÷076 sf] Joj:yfkg vr{sf] ljj/)f M
sd{rf/L vr{ -af]g; ;d]t_M ?= 3,09,11,54,046.00
sfof{no ;+rfng vr{ M ?= 1,13,17,44,208.00
(= z]o/wgLx?n] a'lemlng af|sL /x]sf] nfef|z /sd M ?=16,22,582.00
)f= a+}sn] o; P]g tyf k\rlnt sfg"gsf] kfngf k")f{ ?kdf u/]sf] % eGg] s'/fsf] pb#f]if)f M
o; a}+sn] sDkgL P]g, 2063 / a}+s tyf ljQLo ;+:yf ;DjGwL P]g, 2073 Pj+ g]kfn /fi^` a}+sn] hf/L u/]sf]
lgb]{zgx? tyf k\rlnt sfg'gsf] k")f{ ?kdf kfngf u/]sf] % .
t= cGo cfjZos s'/fx? M %}g .
xfn sfod ePsf ;+rfns ;ldltsf] tkm{af^ M
gfd, y/ &]ufgf kb b:tvt
>L lgd{nxl/ clwsf/L rfjlxn, sf&df)*f}+ cWoIf
>L wlg/fd zdf{ g]kfn ;/sf/, cy{ dGqfno ;+rfns
>L hgs s'df/ a/fn dT:okf]v/LÒ2,;+v'jf;ef ;+rfns
>L ch'{g axfb'/ clwsf/L dWok'/ lyld g= kf= 15, eQmk'/ ;+rfns
k\f=*f= /fhgaxfb'/ kf}*]n gfufh{'g g=kf= 1, sf&df)*f}+ ;+rfns
k\f=*f= dfwj k\;fb bxfn dxfnIdL g=kf= 4, nlntk'/ ;+rfns
k\dfl)ft ug{] n]vfk/LIfsåosf] b:tvtM
______________________ _____________________
l;P= dx]z s'df/ u'/fufO{+ l;P= sf]dn axfb'/ lrqsf/
lgldQ PdlhP; P)* Pzf]l;o^\; lgldQ s]=la= lrqsf/ P)* s+=
rf^{*{ Psfp)^])^\; rf^{*{ Psfp)^])^\;
37
/fli6«o jfl0fHo a}+s lnld6]8
cf=j= @)&%÷)&^ sf]
n]vfk/LIf0f k|ltj]bg
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
39
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
40
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
41
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
42
/fli6«o jfl0fHo a}+s lnld6]8
cf=j= @)&%÷)&^ sf]
ljQLo ljj/0f tyf cg';"rLx?
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Consolidated Statement of Financial Position
As on 31 Asadh 2076
Amount in NPR
Group Bank
Note As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Assets
Cash and cash equivalent 4.1 8,202,478,030 6,678,047,159 8,194,978,237 6,658,425,938
Due from Nepal Rastra Bank 4.2 12,359,997,257 9,645,491,829 12,359,997,257 9,645,491,829
Placement with Bank and Financial Institutions 4.3 373,490,000 - 373,490,000 -
Derivative financial instruments. 4.4 - - - -
Other trading assets 4.5 - - - -
Loan and advances to B/FIs 4.6 4,537,605,600 4,045,981,167 4,537,605,600 4,045,981,167
Loans and advances to customers 4.7 142,022,875,931 117,414,162,875 142,022,875,931 117,414,162,875
Investment securities 4.8 40,260,548,334 46,235,043,446 40,181,642,944 46,213,967,757
Current tax assets 4.9 2,428,488,970 626,746,248 2,425,828,777 624,464,776
Investment in subsidiaries 4.10 - - 200,000,000 200,000,000
Investment in associates 4.11 131,441,537 451,074,030 97,858,000 230,090,800
Investment property 4.12 114,812,504 57,270,561 114,812,504 57,270,561
Property and equipment 4.13 1,128,281,073 924,165,601 1,124,034,040 919,043,984
Goodwill and Intangible assets 4.14 44,782,227 23,982,987 44,603,617 23,729,126
Deferred tax assets 4.15 500,436,244 1,102,284,913 389,021,830 1,102,284,913
Other assets 4.16 14,343,155,239 10,507,872,113 14,343,429,144 10,507,721,190
Total Assets 226,448,392,946 197,712,122,930 226,410,177,881 197,642,634,916
Note As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Liabilities
Due to Bank and Financial Instituions 4.17 7,860,034,385 5,291,528,118 7,860,034,385 5,291,528,118
Due to Nepal Rastra Bank 4.18 352,044,206 92,970,514 352,044,206 92,970,514
Derivative financial instruments 4.19 - - - -
Deposits from customers 4.20 189,140,853,862 164,056,611,684 189,255,335,577 164,210,303,260
Borrowing 4.21 60,687,258 171,496,141 60,687,258 171,496,141
Current Tax Liabilities 4.9 - - - -
Provisions 4.22 355,873,853 310,634,551 355,873,853 310,634,551
Deferred tax liabilities 4.15 - - - -
Other liabilities 4.23 6,941,468,574 8,497,068,818 6,940,399,014 8,494,930,922
Debt securities issued 4.24 - - - -
Subordinated Liabilities 4.25 - - - -
Total liabilities 204,710,962,138 178,420,309,826 204,824,374,293 178,571,863,506
Equity
Share capital 4.26 9,004,795,700 9,004,795,700 9,004,795,700 9,004,795,700
Share premium - - - -
Retained earnings 1,806,085,133 (3,715,330,033) 1,394,490,944 (3,936,371,727)
Reserves 4.27 10,926,549,975 14,002,347,437 11,186,516,944 14,002,347,437
Total equity attributable to equity holders 21,737,430,808 19,291,813,104 21,585,803,588 19,070,771,410
Non-controlling interest - - - -
Total equity 21,737,430,808 19,291,813,104 21,585,803,588 19,070,771,410
Total liabilities and equity 226,448,392,946 197,712,122,930 226,410,177,881 197,642,634,916
Contingent liabilities and commitment 4.28 17,719,224,094 9,826,132,077 17,719,224,094 9,826,132,077
Net assets value per share 241 214 240 212
As per our report of even date
Kiran Kumar Shreshtha Nirmal Hari Adhikari Dhani Ram Sharma Joint Auditors
Chief Executive Officer Chairman Director
Kabi Raj Adhikari Janak Kumar Baral Arjun Bahadur Adhikari CA. Komal Bahadur Chitracar
Deputy Chief Executive Officer Director Director KB Chitracar &,Co,
Sarswati Adhikari Prof. Dr. Rajan Bahadur Paudel
Deputy Executive Officer Director
CA. Mahesh Kumar Guragain
MGS & Associates
Bimal Dangol Prof. Dr. Madhav Prasad Dahal
Department Chief, Finance Director
UDIN: 200111CA00001MEocM
Date: 2076 Poush 27
Location: Kathmandu, Nepal
44
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Consolidated Statement of Profit or Loss
For the year ended 2076 Ashad End
Amount in NPR
Group Bank
Year ended Year ended Year ended Year ended
Particulars Note
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Interest income 4.29 14,925,824,974 12,099,698,581 14,923,052,193 12,097,659,249
Interest expense 4.30 4,962,627,115 2,975,197,792 4,974,936,431 2,983,430,052
Net interest income 9,963,197,859 9,124,500,789 9,948,115,762 9,114,229,197
Fees and commission income 4.31 778,231,939 793,760,774 775,790,867 791,611,894
Fees and commission expense 4.32 140,967,683 184,537,668 140,553,655 183,708,373
Net fee and commission income 637,264,256 609,223,106 635,237,212 607,903,521
Net interest, fee and commission income 10,600,462,115 9,733,723,894 10,583,352,974 9,722,132,718
Net trading income 4.33 69,351,311 58,901,135 69,351,311 58,901,135
Other operating income 4.34 1,047,349,455 418,217,411 814,735,272 418,217,411
Total operating income 11,717,162,881 10,210,842,441 11,467,439,556 10,199,251,264
Impairment charge/(reversal) for loans and other losses 4.35 610,502,901 1,355,160,916 611,107,680 1,293,054,816
Net operating income 11,106,659,980 8,855,681,525 10,856,331,876 8,906,196,448
Operating expense
Personnel expenses 4.36 3,097,507,260 3,140,033,654 3,091,154,046 3,132,446,188
Other operating expense 4.37 1,135,128,913 787,096,497 1,131,744,208 783,515,064
Depreciation & Amortisation 4.38 164,223,107 253,776,664 162,998,892 252,662,025
Operating Profit 6,709,800,700 4,674,774,710 6,470,434,731 4,737,573,171
Non operating income 4.39 146,441,454 222,666,250 146,441,454 222,666,250
Non operating expense 4.40 713,557 9,162,315 713,557 9,162,315
Share of profit of associates (46,880,140) 220,983,230 - -
Profit before income tax 6,808,648,457 5,109,261,875 6,616,162,628 4,951,077,106
Income tax expense 4.41
Current Tax 447,036,088 2,455,709,928 445,102,755 2,455,709,928
Deferred Tax 1,124,539,495 (1,163,899,996) 1,124,539,495 (1,163,899,996)
Profit for the period 5,237,072,873 3,817,451,943 5,046,520,378 3,659,267,174
Profit attributable to:
Equity holders of the Bank 5,237,072,873 3,817,451,943 5,046,520,378 3,659,267,174
Non-controlling interest - - - -
Profit for the period 5,237,072,873 3,817,451,943 5,046,520,378 3,659,267,174
Earnings per share
Basic earnings per share (Annualized) 58.16 42.39 56.04 42.19
Diluted earnings per share (Annualized) 58.16 42.39 56.04 42.19
As per our report of even date
Kiran Kumar Shreshtha Nirmal Hari Adhikari Dhani Ram Sharma Joint Auditors
Chief Executive Officer Chairman Director
Kabi Raj Adhikari Janak Kumar Baral Arjun Bahadur Adhikari CA. Komal Bahadur Chitracar
Deputy Chief Executive Officer Director Director KB Chitracar &,Co,
Sarswati Adhikari Prof. Dr. Rajan Bahadur Paudel
Deputy Executive Officer Director
CA. Mahesh Kumar Guragain
MGS & Associates
Bimal Dangol Prof. Dr. Madhav Prasad Dahal
Department Chief, Finance Director
UDIN: 200111CA00001MEocM
Date: 2076 Poush 27
Location: Kathmandu, Nepal
45
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Consolidated Statement of Other Comprehensive Income
For the year ended 2076 Ashad End
Amount in NPR
Group Bank
Year ended Year ended Year ended Year ended
Note
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Profit for the year 5,237,072,873 3,817,451,943 5,046,520,378 3,659,267,174
Other comprehensive income, net of income tax
a) Items that will not be reclassified to profit or loss
- Gains/(losses) from investments in equity instruments measured
(85,138,996) (541,997,830) 286,242,388 (541,997,830)
at fair value
- Gains/(losses) on revaluation
- Actuarial gains/(losses) on defined benefit plans (1,657,163,759) (666,739,730) (1,657,163,759) (666,739,730)
- Income tax relating to above items 522,690,827 362,621,268 411,276,411 362,621,268
Net Other Comprehensive Income that will not be reclassified
(1,219,611,929) (846,116,292) (959,644,960) (846,116,292)
to profit or loss
b) Items that are or may be reclassified to profit or loss
- Gains/(losses) on cash flow hedge - - - -
- Exchange gains/(losses) (arising from translating financial
- - - -
assets of foreign operation)
- Income tax relating to above items - - - -
- Reclassify to profit or loss - - - -
Net Other Comprehensive Income that are or may be reclas-
- - - -
sified to profit or loss
c) Share of other comprehensive income of associate
- - - -
accounted as per equity method
Other comprehensive income for the period, net of income
(1,219,611,929) (846,116,292) (959,644,960) (846,116,292)
tax
Total comprehensive income for the period 4,017,460,945 2,971,335,651 4,086,875,418 2,813,150,882
Total comprehensive income attributable to:
Equity holders of the Bank 4,017,460,945 2,971,335,651 4,086,875,418 2,813,150,882
Non-controlling interest
Total comprehensive income for the period 4,017,460,945 2,971,335,651 4,086,875,418 2,813,150,882
As per our report of even date
Kiran Kumar Shreshtha Nirmal Hari Adhikari Dhani Ram Sharma Joint Auditors
Chief Executive Officer Chairman Director
Kabi Raj Adhikari Janak Kumar Baral Arjun Bahadur Adhikari CA. Komal Bahadur Chitracar
Deputy Chief Executive Officer Director Director KB Chitracar &,Co,
Sarswati Adhikari Prof. Dr. Rajan Bahadur Paudel
Deputy Executive Officer Director
CA. Mahesh Kumar Guragain
MGS & Associates
Bimal Dangol Prof. Dr. Madhav Prasad Dahal
Department Chief, Finance Director
UDIN: 200111CA00001MEocM
Date: 2076 Poush 27
Location: Kathmandu, Nepal
46
Rastriya Banijya Bank Limited
Statement of Changes in Equity
For the year ended 2076 Ashad End
Group
Attributable to equity holders of the Bank Amount in NPR
Non-con-
Share General Exchange Regulatory Capital Fair Value Revaluation
Particulars Share Capital Retained Earning Other Reserve Total trolling Total Equity
Premium Reserve Equalisation Reserve Reserve Reserve Reserve
Interest
Balance as at Sawan 1, 2075 9,004,795,700 - 97,319,666 9,619,350,099 920,490,954 77,183,784 (3,715,330,033.00) (4,362,797,240) - 19,291,813,104
7,169,604,521 481,195,653 19,291,813,104
Adjustment/Restatement - - - - - - - - (1,571,843,240.36) - - (1,571,843,240)
(1,571,843,240)
Adjusted Restated Balance at
9,004,795,700 - 97,319,666 9,619,350,099 920,490,954 77,183,784 (5,287,173,273.36) (4,362,797,240) - 17,719,969,863
Sawan 1, 2075 7,169,604,521 481,195,653 17,719,969,863
Comprehensive Income for the
-
year
Profit for the year - - - - - - - - 5,237,072,873.40 - 5,237,072,873 - 5,237,072,873
Other Comprehensive income,
- - - - - - - - - - - - -
net of tax
- Gains/(losses) from investments
in equity instruments measured at - - - - - - - - - (59,597,297) - (59,597,297)
(59,597,297)
fair value
- Gains/(losses) on revaluation - - - - - - - - - - - - -
- Actuarial Gains/(losses) on
- - - - - - - - - (1,160,014,631) - (1,160,014,631)
defined benefit plans (1,160,014,631)
- Gains/(losses) on cash flow
- - - - - - - - - - - - -
hedge
- Exchange gains/(losses) arising
from translating financial assets of - - - - - - - - - - - - -
foreign operation
- - - - - - - - - -
Total comprehensive income for
- - - - - - - - - - - - -
the year
Transfer to reserve during the year - - - 1,179,094,386 - - - (2,215,661,702.12) 27,263,241 0 - 0
1,009,304,076
Transfer from the reserve during
- - - - - - - 4,071,847,235.12 - - - -
the year (4,071,847,235)
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Transactions with owners, directly
- - - - - - - - - -
recognized in equity
47
Rastriya Banijya Bank Limited
48
Statement of Changes in Equity
For the year ended 2076 Ashad End
Group
Attributable to equity holders of the Bank Amount in NPR
Non-con-
Share General Exchange Regulatory Capital Fair Value Revaluation
Particulars Share Capital Retained Earning Other Reserve Total trolling Total Equity
Premium Reserve Equalisation Reserve Reserve Reserve Reserve
Interest
Right share issued - - - - - - - - - - - - -
Share based payments - - - - - - - - - - - - -
Dividends to equity holders: - - - - - - - - - - - - -
Bonus Shares issued - - - - - - - - - - - - -
Cash Dividend Paid - - - - - - - - - - - - -
Total contributions by and
- - - - - - - - - - - - -
distributions:
Balance as at Asar End, 2076 9,004,795,700 - 8,178,908,597 97,319,666 6,726,597,250 481,195,653 860,893,657 77,183,784 1,806,085,133 (5,495,548,631) 21,737,430,808 - 21,737,430,808
As per our report of even date
Kiran Kumar Shreshtha Nirmal Hari Adhikari Dhani Ram Sharma Joint Auditors
Chief Executive Officer Chairman Director
Kabi Raj Adhikari Janak Kumar Baral Arjun Bahadur Adhikari CA. Komal Bahadur Chitracar
Deputy Chief Executive Officer Director Director KB Chitracar &,Co,
Sarswati Adhikari Prof. Dr. Rajan Bahadur Paudel
Deputy Executive Officer Director
CA. Mahesh Kumar Guragain
MGS & Associates
Bimal Dangol Prof. Dr. Madhav Prasad Dahal
Department Chief, Finance Director
UDIN: 200111CA00001MEocM
Date: 2076 Poush 27
Location: Kathmandu, Nepal
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Statement of Changes in Equity
For the year ended 2076 Ashad End
Bank
Attributable to equity holders of the Bank Amount in NPR
Non-
Share Share General Exchange Regulatory Capital Fair Value Revaluation
Particulars Retained Earning Other Reserve Total controlling Total Equity
Capital Premium Reserve Equalisation Reserve Reserve Reserve Reserve
Interest
Balance as at Sawan 1, 2075 - 7,169,604,521 97,319,666 9,619,350,099 481,195,653 920,490,954 77,183,784 (3,936,371,727) (4,362,797,240) 19,070,771,410 - 19,070,771,410
9,004,795,700
Adjustment/Restatement - - - - - - - - (1,571,843,240) (1,571,843,240) - (1,571,843,240)
Adjusted Restated Balance at Sawan 1, 2075 - 7,169,604,521 97,319,666 9,619,350,099 481,195,653 920,490,954 77,183,784 (5,508,214,967) (4,362,797,240) 17,498,928,170 - 17,498,928,170
9,004,795,700
Comprehensive Income for the year -
Profit for the year - - - - - - - - 5,046,520,378 - 5,046,520,378 - 5,046,520,378
Other Comprehensive income, net of tax - - -
- Gains/(losses) from investments in equity
- - - - - - 200,369,671 - - - 200,369,671 - 200,369,671
instruments measured at fair value
- Gains/(losses) on revaluation - - - - - - - - - - - - -
- Actuarial Gains/(losses) on defined benefit
- - - - - - - - - (1,160,014,631) (1,160,014,631) - (1,160,014,631)
plans
- Gains/(losses) on cash flow hedge - - - - - - - - - - - -
- Exchange gains/(losses) arising from
- - - - - - - - - - - -
translating financial assets of foreign operation
Total comprehensive income for the year - - - - - - - - - - -
Transfer to reserve during the year - - 1,009,304,076 - 1,179,094,386 - - (2,215,661,702) 27,263,241 - - -
Transfer from the reserve during the year - - - - (4,071,847,235) - - - 4,071,847,235 - - - -
Transactions with owners, directly
recognized in equity
Right share issued - - - - - - - - - - - - -
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Share based payments - - - - - - - - - - - - -
49
Rastriya Banijya Bank Limited
50
Statement of Changes in Equity
For the year ended 2076 Ashad End
Bank
Attributable to equity holders of the Bank Amount in NPR
Non-
Share Share General Exchange Regulatory Capital Fair Value Revaluation
Particulars Retained Earning Other Reserve Total controlling Total Equity
Capital Premium Reserve Equalisation Reserve Reserve Reserve Reserve
Interest
Dividends to equity holders: - - - - - - - - - - - - -
Bonus Shares issued - - - - - - - - - - - - -
Cash Dividend Paid - - - - - - - - - - - - -
Total contributions by and distributions: - - -
Balance as at Asar End, 2076 - 8,178,908,597 97,319,666 6,726,597,250 481,195,653 1,120,860,625 77,183,784 1,394,490,944 (5,495,548,631) 21,585,803,588 - 21,585,803,588
9,004,795,700
Note: Other reserves as at 31 Asadh 2076 includes Acturial Loss, Investment Adjustment Reserve, CSR Reserve, Asset revaluation reserve, etc which have been explained in Note 5.20
As per our report of even date
Kiran Kumar Shreshtha Nirmal Hari Adhikari Dhani Ram Sharma Joint Auditors
Chief Executive Officer Chairman Director
Kabi Raj Adhikari Janak Kumar Baral Arjun Bahadur Adhikari CA. Komal Bahadur Chitracar
Deputy Chief Executive Officer Director Director KB Chitracar &,Co,
Sarswati Adhikari Prof. Dr. Rajan Bahadur Paudel
Deputy Executive Officer Director
CA. Mahesh Kumar Guragain
MGS & Associates
Bimal Dangol Prof. Dr. Madhav Prasad Dahal
Department Chief, Finance Director
UDIN: 200111CA00001MEocM
Date: 2076 Poush 27
Location: Kathmandu, Nepal
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Consolidated Statement of Cash Flow Statement
For the year ended 31 Ashad 2076
Group Bank
Year ended Year ended Year ended Year ended
Note
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
CASH FLOWS FROM OPERATING ACTIVITIES
Interest received 15,221,470,015 11,202,162,670 15,221,470,015 11,210,600,068
Fees and other income received 778,231,939 1,235,969,031 775,790,867 1,233,820,151
Dividend received - - - -
Receipts from other operating activities 862,949,652 256,679,172 864,179,652 256,679,172
Interest paid (4,955,988,348) (2,971,587,929) (4,968,297,664) (2,979,820,189)
Commission and fees paid (140,967,683) (184,537,668) (140,553,655) (183,708,373)
Cash payment to employees
Other expense paid (4,233,349,729) (3,936,292,466) (4,223,611,810) (3,925,123,567)
Operating cash flows before changes in operating assets and
7,532,345,846 5,602,392,810 7,528,977,405 5,612,447,262
liabilities
(Increase)/Decrease in Operating Assets (33,063,068,829) (14,476,593,946) - (33,063,493,657) - (14,476,443,022)
Due from Nepal Rastra Bank
Placement with bank and financial institutions
Other trading assets
Loan and advances to bank and financial institutions (449,620,336) (452,569,663) (449,620,336) (452,569,663)
Loans and advances to customers (27,142,688,142) (10,520,653,882) (27,142,688,142) (10,520,653,882)
Other assets (5,470,760,351) (3,503,370,401) (5,471,185,179) (3,503,219,477)
Increase/(Decrease) in operating liabilities 24,491,920,565 - 10,175,552,210 - 24,453,174,261 - 10,301,136,347
Due to bank and financial institutions 2,568,506,267 (2,223,002,640) 2,568,506,267 (2,223,002,640)
Due to Nepal Rastra Bank
Deposit from customers 25,084,242,178 16,470,059,105 25,045,032,317 16,597,559,553
Borrowings
Other liabilities (3,160,827,880) (4,071,504,255) (3,160,364,323) (4,073,420,566)
Net cash flow from operating activities before tax paid (1,038,802,418) 1,301,351,075 - (1,081,341,991) - 1,437,140,587
Income taxes paid (2,248,778,810) (1,414,636,730) (2,246,466,756) (1,412,926,635)
Net cash flow from operating activities (3,287,581,228) - (113,285,654) - (3,327,808,747) - 24,213,953
CASH FLOWS FROM INVESTING ACTIVITIES
Purchase of investment securities - (22,600,900,514) - (22,749,824,823)
Receipts from sale of investment securities 6,597,648,876 6,645,128,336
Purchase of property and equipment (347,586,775) (376,717,901) (342,523,987) (373,061,912)
Receipt from the sale of property and equipment (14,845,510) (19,633,918)
Purchase of intangible assets - (25,448,222) - (25,150,538)
Receipt from the sale of intangible assets (27,211,300) (27,211,300)
Purchase of investment properties
Receipt from the sale of investment properties - - - -
Interest received (1,540,741,149) 6,105,651,524 (1,543,513,930) 6,095,174,794
Dividend received 3,121,916 529,624 10,489,805 529,624
Net cash used in investing activities 4,670,386,058 (16,896,885,489) - 4,722,735,005 - (17,052,332,856)
CASH FLOWS FROM FINANCING ACTIVITIES
Receipt from issue of debt securities - - - -
Repayment of debt securities - - - -
Receipt from issue of subordinated liabilities - - - -
Repayment of subordinated liabilities - - - -
Receipt from issue of shares - - - -
Dividends paid - - - -
Interest paid (117,447,650) 4,009,311 (117,447,650) 4,009,311
Other receipt/payment 259,073,692 76,000,514 259,073,692 76,000,514
Net cash from financing activities 141,626,042 80,009,825 141,626,042 80,009,825
Net increase (decrease) in cash and cash equivalents 1,524,430,872 (16,930,161,319) 1,536,552,299 (16,948,109,079)
Cash and cash equivalents at Shrawan 1, 2075 6,678,047,159 21,944,859,068 6,658,425,938 21,943,185,607
Cash and cash equivalent acquired from merger - 1,663,349,409 - 1,663,349,409
Effect of exchange rate fluctuations on cash and cash equivalents held - - - -
Cash and cash equivalents at Ashadh end 2076 8,202,478,030 6,678,047,159 8,194,978,237 6,658,425,938
As per our report of even date
Kiran Kumar Shreshtha Nirmal Hari Adhikari Dhani Ram Sharma Joint Auditors
Chief Executive Officer Chairman Director
Kabi Raj Adhikari Janak Kumar Baral Arjun Bahadur Adhikari CA. Komal Bahadur Chitracar
Deputy Chief Executive Officer Director Director KB Chitracar &,Co,
Sarswati Adhikari Prof. Dr. Rajan Bahadur Paudel
Deputy Executive Officer Director
CA. Mahesh Kumar Guragain
MGS & Associates
Bimal Dangol Prof. Dr. Madhav Prasad Dahal
Department Chief, Finance Director
UDIN: 200111CA00001MEocM
Date: 2076 Poush 27
Location: Kathmandu, Nepal
51
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Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.1 Cash and Cash Equivalent
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Cash In Hand 5,041,083,118 5,084,382,952 5,041,073,631 5,084,382,447
Balances with BFIs 1,011,094,912 1,493,621,399 1,003,604,605 1,474,000,683
Money at Call and Short Notice 2,150,300,000 100,042,808 2,150,300,000 100,042,808
Other*
-
Total 8,202,478,030 6,678,047,159 8,194,978,237 6,658,425,938 -
The fair value of cash and cash equivalent is its carrying value. Cash at vault is adequately insured for physical and financial risks. The amount of cash at vault is
maintained on the basis of the liquidity and business requirements. Balance with BFIs includes balance maintained at various banks and financial institutions. Cash
held in foreign currency is subject to risk of changes in the foreign exchange rates. These are closely monitored, and risks, if identified, are promptly managed.
4.2 Due from Nepal Rastra Bank
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Statutory Balances with NRB 12,359,997,257 9,645,491,829 12,359,997,257 9,645,491,829
Securities purchased under Resale Agreement - - - -
Other deposit and receivable from NRB - - - -
12,359,997,257 9,645,491,829 12,359,997,257 9,645,491,829
The fair value of balance with the Nepal Rastra Bank (NRB) is its carrying amount itself. Balance with the NRB is principally maintained as a part of the
regulatory cash reserve ratio required by the NRB.
4.3 Placement with Banks & Financial Institutions
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Placement with Domestic B/Fis 263,640,000 - 263,640,000 -
Placement with Foreign B/Fis 109,850,000 - 109,850,000 -
Less: Allowances for Impairment - - - -
373,490,000 - 373,490,000 -
Placements with domestic as well as foreign bank and financial institutions with original maturities of more than three months from the acquisition date are
presented above.
4.4 Derivative financial instruments
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Held for Trading
Interest Rate Swap - -
Currency Swap - - - -
Forward exchange Contract. - - - -
Others - - - -
Held for risk management - -
Interest Rate Swap - - - -
Currency Swap - - - -
Forward exchange Contract - - - -
Others - - - -
- - - -
A significant part of the derivatives in the portfolio are related to servicing corporate clients in their risk management to hedge, e.g. foreign currency
exposures. These products are used by Bank as part of its own regular treasury activities as well. From a risk perspective, the gross amount of derivative
assets must be considered together with the gross amount of derivative liabilities, which are presented separately on the statement of financial position.
52
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Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.5 Other Trading Assets Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Tresury bills - - - -
Government Bonds - - - -
NRB Bonds - - - -
Domestic Corporate bonds - - - -
Equities - - - -
Other - - - -
Total - - - -
Pledged - - - -
Non-Pledged - - - -
Trading assets are those assets that the licensed institution acquires principally for the purpose of selling in the near term, or holds as part of a portfolio that is managed together for short-term
profit are presented under this account head. The trading asset includes derivative assets and non derivative assets. As on the reporting date, the bank does not have any outstanding trading
assets.
4.6 Loan and Advances to BFIs Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Domestic BFIs
Loans to Microfinance Institutions 4,583,410,000 4,086,849,663 4,583,410,000 4,086,849,663
Other - - - -
Less: Allowances for impairment 45,804,400 40,868,497 45,804,400 40,868,497
Total 4,537,605,600 4,045,981,167 4,537,605,600 4,045,981,167
Impairment allowance on Loans and advances to BFIs have been consided as per NRB directive. All the loans to BFIs have been classified in pass category as per the requirement of NRB
directive 02/2075.
4.6.1 Loan To MicroFinance Institutions Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Principal 4,580,440,000 4,039,909,663 4,580,440,000 4,039,909,663
Accrued Interest Receivables 2,970,000 46,940,000 2,970,000 46,940,000
Total 4,583,410,000 4,086,849,663 4,583,410,000 4,086,849,663
4.6.2 Specific Allowance for Impairment
Balance at Shrawan 1 40,868,497 36,267,500 40,868,497 36,267,500
Impairment loss for the year: - - - -
Charge for the year 4,935,903 4,600,997 4,935,903 4,600,997
Recoveries/reversal - - - -
Amount written off - - - -
Balances at Ashad end 45,804,400 40,868,497 45,804,400 40,868,497
No individual loans to banks and micro finance has terms and conditions that significantly affect the amount, timing or certainty of consolidated cash flows of the Bank. These assets have
been classified as loans and receivables and are subsequently measured at amortized costs. Risks associated with these assets are regularly assessed. These are interest bearing advances
and the income on these assets is credited to statement of profit or loss under interest income.
4.7 Loans and advances to customers Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Loans and advances to customers at amortised cost 148,657,897,008 123,443,012,175 148,657,897,008 123,443,012,175
Less: Impairment Allowances
Collective Impairment 1,872,418,156 2,258,926,527 1,872,418,156 2,258,926,527
Individual Impairment 4,762,602,921 3,769,922,773 4,762,602,921 3,769,922,773
Net amount 142,022,875,931 117,414,162,875 142,022,875,931 117,414,162,875
Loan and advance measured at FVTPL - - - -
Total 142,022,875,931 117,414,162,875 142,022,875,931 117,414,162,875
Above impairment is as per NRB directive no.2 which is higher than total impairment computed as per NAS 39. The note referring to impairment has been presented under point No. 4.7.4.Total
provision for impairment as per NAS 39 amounted to NPR 4,547,688,660 /- and NPR 5,906,524,680 /- for 2018/19 & 2017/18 respectively.
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Loans and advances to Customer 143,534,877,434 116,832,985,772 143,534,877,434 116,832,985,772
Loans and advances to staff 3,300,660,215 2,859,863,736 3,300,660,215 2,859,863,736
Accrued Interest 1,822,359,358 3,750,162,667 1,822,359,358 3,750,162,667
Total 148,657,897,008 123,443,012,175 148,657,897,008 123,443,012,175
53
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Rastriya Banijya Bank Limited
Notes forming part of the financial statements
Impairment ( Including loans & advances to BFIs )
As per NRB Directive No. 2 6,680,825,477 6,069,717,796 6,680,825,477 6,069,717,796
As per NAS 39 4,547,688,660 5,906,524,680 4,547,688,660 5,906,524,680
4.7.1 Analysis of loan and advance- By Product Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Product
Term loans 17,416,110,000 14,831,300,000 17,416,110,000 14,831,300,000
Overdraft 24,178,930,000 18,839,450,000 24,178,930,000 18,839,450,000
Trust receipt/Import loans 1,453,730,000 699,080,000 1,453,730,000 699,080,000
Demand and Other Working Capital loans 53,949,250,000 44,390,850,000 53,949,250,000 44,390,850,000
Personal residential loans 12,773,850,000 10,498,420,000 12,773,850,000 10,498,420,000
Real estate loans 8,590,140,000 5,919,920,000 8,590,140,000 5,919,920,000
Margin lending loans 2,365,290,000 2,086,690,000 2,365,290,000 2,086,690,000
Hire purchase loans 4,821,660,000 5,416,350,000 4,821,660,000 5,416,350,000
Deprived sector loans 2,227,760,000 1,679,770,337 2,227,760,000 1,679,770,337
Bills Purchased 57,740,000 57,760,000 57,740,000 57,760,000
Staff loans 3,300,660,215 2,859,863,736 3,300,660,215 2,859,863,736
Other 15,700,417,434 12,413,395,435 15,700,417,434 12,413,395,435
Sub Total 146,835,537,649 119,692,849,508 146,835,537,649 119,692,849,508
Interest Receivable 1,822,359,358 3,750,162,667 1,822,359,358 3,750,162,667
Grand Total 148,657,897,008 123,443,012,175 148,657,897,008 123,443,012,175
4.7.2 Analysis of loan and advance- By Currency Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Nepalese rupee 148,657,897,008 123,443,012,175 148,657,897,008 123,443,012,175
Indian rupee - - - -
USD - - - -
GBP - - - -
Euro - - - -
JPY - - - -
Chinese Yuan - - - -
Other - - - -
Total 148,657,897,008 123,443,012,175 148,657,897,008 123,443,012,175
4.7.3 Analysis of loan and advance- By Collateral Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Movable / Immovable assets 134,422,723,204 118,316,019,688 134,422,723,204 118,316,019,688
Gold and silver 13,150,746,271 - 13,150,746,271 -
Guarantee of domestic B/Fis - - - -
Government Guarantee 228,914,229 236,518,526 228,914,229 236,518,526
Guarantee of international rated bank - - - -
Export document 54,743,190 79,136,897 54,743,190 79,136,897
Fixed Deposit receipts 577,343,951 475,426,179 577,343,951 475,426,179
Government securities / bonds Counter guarantee - - - -
Counter guarantee - - - -
Personal guarantee - - - -
Other 81,681,289 113,053,562 81,681,289 113,053,562
Subtotal 148,516,152,135 119,220,154,852 148,516,152,135 119,220,154,852
Unsecured 141,744,872 472,694,656 141,744,872 472,694,656
Grand Total 148,657,897,007 119,692,849,508 148,657,897,007 119,692,849,508
The above figure includes loans and advances to customers & staffs.
54
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Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.7.4 Allowances for Impairment Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Specific allowances for impairment - -
Balance at Shrawan 1 3,769,922,773 3,052,244,681 3,769,922,773 3,052,244,681
Impairment loss for the year: - -
Charge for the year 992,680,148 250,404,073 992,680,148 250,404,073
Recoveries/reversal during the year - -
Write-offs - -
Exchange rate variance on foreign currency - -
Other movement - 467,274,019 467,274,019
Balance at Ashad end 4,762,602,921 3,769,922,773 4,762,602,921 3,769,922,773
Collective allowances for impairment
Balance at Shrawan 1 2,258,926,527 1,181,286,593 2,258,926,527 1,181,286,593
Impairment loss for the year: - -
Charge/(reversal) for the year (386,508,371) 1,077,639,934 (386,508,371) 1,077,639,934
Exchange rate variance on foreign currency - -
Other movement - -
Balance at Ashad end 1,872,418,156 2,258,926,527 1,872,418,156 2,258,926,527
Total allowances for impairment 6,635,021,077 6,028,849,300 6,635,021,077 6,028,849,300
Above impairment is as per NRB directive no. 2 which is higher than total impairment computed as per NAS 39.
4.8 Investment Securities Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Investment securities measured at amortized cost 37,973,307,361 44,504,535,374 37,943,219,690 44,497,035,375
Investment in equity measure at FVTOCI 2,287,240,973 1,730,508,072 2,238,423,254 1,716,932,382
Other - - - -
40,260,548,334 46,235,043,446 40,181,642,944 46,213,967,757
Investments made by the Bank in financial instruments have been presented under this account head in two categories i.e. investment securities measured at amortized cost and investment
in equity measured at fair value through other comprehensive income. Investment in equity instruments is measured at fair value and changes in fair value shall be recognized in other com-
prehensive income. Where income from the investment is received in the form of bonus shares, the valuation of investment is made by increasing the number of shares only without changing
in the cost of investment.
4.8.1 Investment securities measured at amortized cost Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Debt securities - - - -
Government bonds 6,407,337,671 12,980,606,495 6,402,250,000 12,980,606,495
Government treasury bills* 31,540,969,690 31,315,287,051 31,540,969,690 31,315,287,052
Nepal Rastra Bank bonds - - - -
Nepal Rastra Bank deposits instruments - - - -
Other 25,000,000 208,641,828 - 201,141,828
Less: specific allowances for impairment - - - -
Total 37,973,307,361 44,504,535,374 37,943,219,690 44,497,035,375
* Government Treasury bills includes NPR 21,744,303,778 which was previously presented under “Cash and Cash Equivalent”.
4.8.2 Investment securities measured through other comprehensive Income
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Equity instruments
Quoted equity securities 1,861,053,351 1,492,630,104 1,812,235,632 1,479,054,414
Unquoted equity securities 426,187,622 237,877,968 426,187,622 237,877,968
Total 2,287,240,973 1,730,508,072 2,238,423,254 1,716,932,382
55
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Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.8.3 Information relating to investment in equities Amount in NPR
Investment securities designated as at fair value through through other comprehensive income
Group Bank
Equity instruments As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Cost Fair Value Cost Fair Value Cost Fair Value Cost Fair Value
Investment in quoted equity
National Life Insurance Company Limited 116,338,900 788,883,323 116,338,900 1,077,466,282 116,338,900 788,883,323 116,338,900 1,077,466,282
2,697,037 Shares of Rs 100 Each
RMDC Laghubitta Bittiya Sanstha Limited 8,295,000 42,144,699 8,295,000 37,849,839 8,295,000 42,144,699 8,295,000 37,849,839
115,926 Shares of Rs 100 Each
NLG Insurance Company Limited 4,500,000 48,798,861 4,500,000 59,557,665 4,500,000 48,798,861 4,500,000 59,557,665
128,081 Shares of Rs 100 Each
Jalbidyut Lagani tatha Bikash Company Limited 14,481,800 25,647,300 14,481,800 14,481,800 14,481,800 25,647,300 14,481,800 14,481,800
144,818 Shares of Rs 100 Each
Grameen Bikas Laghubitta Bittiya Sanstha Limited* 22,549,400 40,588,920 15,032,900 46,075,839 22,549,400 40,588,920 15,032,900 46,075,839
150,329 Shares of Rs 100 Each
Nepal Lube Oil Limited 285,700 473,000 285,700 430,000 285,700 473,000 285,700 430,000
4,300 Shares of Rs 100 Each
United Insurance Company Limited 12,000,000 64,260,000 12,000,000 60,165,000 12,000,000 64,260,000 12,000,000 60,165,000
126,000 Shares of Rs 100 Each
Butwal Power Company Limited 6,620,894 9,613,545 907,700 2,323,388 6,620,894 9,613,545 907,700 2,323,388
10,168 Shares of Rs 100 Each
Taragaon Regency Hotel Limited* 30,000,000 94,800,000 30,000,000 41,100,000 30,000,000 94,800,000 30,000,000 41,100,000
300,000 Shares of Rs 100 Each
Shreeram Sugar Mills Limited* 5,000,000 5,425,000 5,000,000 5,000,000 5,000,000 5,425,000 5,000,000 5,000,000
50,000 Shares of Rs 100 Each
Gorakhkali Rubber Industry Limited* 14,983,275 - 14,983,275 - 14,983,275 - 14,983,275 -
199,777 Shares of Rs 75 Each
NMB Sulav Investment Fund 15,659,980 16,944,098 15,659,980 18,087,277 15,659,980 16,944,098 15,659,980 18,087,277
1,565,998 Shares of Rs 10 Each
LAXMI Equity Fund 58,495,870 44,632,349 58,495,870 47,381,655 58,495,870 44,632,349 58,495,870 47,381,655
5,849,587 Shares of Rs 10 Each
Sanima Equity fund 26,500,000 24,910,000 26,500,000 25,444,000 24,000,000 22,560,000 24,000,000 22,944,000
2,400,000 Shares of Rs 10 Each (Bank)
2,650,000 Shares of Rs 10 Each (Group)
Citizens Mutual Fund-1 20,000,000 20,360,000 20,000,000 18,560,000 20,000,000 20,360,000 20,000,000 18,560,000
2,000,000 Shares of Rs 10 Each
NIC Asia Growth Fund 20,000,000 20,560,000 20,000,000 18,380,000 20,000,000 20,560,000 20,000,000 18,380,000
2,000,000 Shares of Rs 10 Each
Siddhartha Equity Fund 19,354,960 19,529,155 19,354,960 18,929,151 9,677,480 9,764,577 9,677,480 9,251,671
967,748 Shares of Rs 10 Each (Bank)
1,935,496 Shares of Rs 10 Each (Group)
Prime Life Insurance Company Limited 1,398,210 1,101,012 1,398,210 1,398,210 - - - -
2,508 Shares of Rs 100 Each
Nepal Telecom 12,870,902 11,861,388 - - 12,870,902 11,861,388 - -
17,116 Shares of Rs 100 Each
Nabil Balanced Fund 2 50,000,000 50,000,000 50,000,000 50,000,000 - -
5,000,000 Shares of Rs 10 Each - -
Neco Insurance Company Limited 159,147,888 494,918,573 159,147,888 494,918,573 - -
1,999,671 Shares of Rs 100 Each
Global IME Bank Limited 2,477,732 2,851,175 - - - - - -
9665 Shares of Rs 100 Each
Lumbini General Insurance Limited 1,039,600 860,000 - - - - - -
2000 Shares of Rs 100 Each
NMB Bank Limited 2,514,031 3,137,366 - - - - - -
8213 Shares of Rs 100 Each
SBI Bank Limited 4,400,119 4,715,326 - - - - - -
10,054 Shares of Rs 100 Each
Siddhartha Bank Limited 1,772,192 1,967,466 - - - - - -
6,187 Shares of Rs 100 Each
Sunrise Bank Limited 2,234,960 2,285,320 - - - - - -
9,215 Shares of Rs 100 Each
Nepal Investment Bank Limited 5,141,235 5,041,047 - - - - - -
9,713 Shares of Rs 100 Each
Sanima Bank Limited 2,917,054 3,132,000 - - - - - -
9,000 Shares of Rs 100 Each
Bank of Kathmandu Limited 2,786,657 2,728,500 - - - - - -
10,700 Shares of Rs 100 Each
Citizen Bank International Limited 2,175,857 2,138,080 - - - - - -
9,545 Shares of Rs 100 Each
Standard Chartered Bank Limited 4,094,875 4,525,850 - - - - - -
6,755 Shares of Rs 100 Each
Nepal Bangladesh Bank Limited 2,304,503 2,220,000 - - - - - -
10,000 Shares of Rs 100 Each
Total (A) 652,341,594 1,861,053,352 383,234,295 1,492,630,104 604,907,089 1,812,235,632 369,658,605 1,479,054,414
Investment in unquoted equity
Krishi Aayojana Sewa Kendra Limited* - - 200,000 - 200,000 - 200,000 -
200 Shares of Rs 1000 Each
Nepal Oil Corporation 200,000 24,307,320 100,000 19,755,713 100,000 24,307,320 100,000 19,755,713
1,500 Shares of Rs 100 Each
Economic Development Centre* 1,250,000 - 1,250,000 - 1,250,000 - 1,250,000 -
56
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Notes forming part of the financial statements
12,500 Shares of Rs 100 Each
Nepal Stock Exchange Limited 2,142,500 254,536,193 2,142,500 163,806,029 2,142,500 254,536,193 2,142,500 163,806,029
184,089 Shares of Rs 100 Each
ACE Laboratory Nepal Limited* 138,000 - 138,000 - 138,000 - 138,000 -
1,380 Shares of Rs 100 Each
Credit Information Centre Limited 653,000 36,693,300 653,000 30,601,580 653,000 36,693,300 653,000 30,601,580
58,143 Shares of Rs 100 Each
National Banking Training Institution 1,200,000 5,441,420 1,200,000 3,917,165 1,200,000 5,441,420 1,200,000 3,917,165
12,000 Shares of Rs 100 Each
Nepal Clearing House 2,500,000 10,773,591 2,500,000 6,893,782 2,500,000 10,773,591 2,500,000 6,893,782
25,000 Shares of Rs 100 Each
Kirshi Chun Udhyog Limited* 500,000 - 500,000 - 500,000 - 500,000 -
500 Shares of Rs 1000 Each
Timber Corporation of Nepal* 600,000 81,599,473 600,000 600,000 600,000 81,599,473 600,000 600,000
6,000 Shares of Rs 100 Each
Nepal Ausadhi Limited* 700,000 - 700,000 - 700,000 - 700,000 -
700 Shares of Rs 1000 Each
Audhogic Kshetra Byawasthapan Company* 9,364,000 9,897,125 9,364,000 9,364,500 9,364,000 9,897,125 9,364,000 9,364,500
93,645 Shares of Rs 100 Each
Nepal Metal Company* 1,994,000 1,994,000 1,994,000 1,994,000 1,994,000 1,994,000 1,994,000 1,994,000
199,400 Shares of Rs 10 Each
Balaju Yantrashala Private Limited* 945,200 945,200 945,200 945,200 945,200 945,200 945,200 945,200
9,452 Shares of Rs 100 Each
Total (B) 22,286,700 426,187,622 22,286,700 237,877,968 22,286,700 426,187,622 22,286,700 237,877,968
Investment in preference shares
Everest Food Limited 10,000,000 - 10,000,000 - 10,000,000 - 10,000,000 -
100,000 Shares of Rs 100 Each
Total (C) 10,000,000 - 10,000,000 - 10,000,000 - 10,000,000 -
Total (A+B+C) 684,628,294 2,287,240,973 415,520,995 1,730,508,072 637,193,789 2,238,423,254 401,945,305 1,716,932,382
* Companies that have not distributed dividends from last three years
4.9 Current Tax Assets
Group Bank
As at As at As at As at
Current Tax Assets
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Current Tax Assets
Current year income tax assets 2,205,110,452 1,471,604,873 2,202,450,259 1,469,323,402
Tax assets of prior periods 5,405,457,077 - 3,936,133,676 - 5,405,457,077 3,936,133,676
7,610,567,529 5,407,738,549 7,607,907,336 5,405,457,077
Current Tax Liabilities
Current year income tax liabilities 401,086,257 - 2,512,106,695 - 401,086,257 2,512,106,695
Tax liabilities of prior periods 4,780,992,301 - 2,268,885,606 - 4,780,992,301 2,268,885,606
5,182,078,559 4,780,992,301 5,182,078,559 4,780,992,301
Net current tax assets/ (liabilities) 2,428,488,970 626,746,248 2,425,828,777 624,464,776
Current Tax Assets includes advance income tax paid by the Bank under self assessment tax returns filed as per the provisions of Income Tax Act 2058 and tax deducted at source (TDS) on behalf of the Bank. Simialrly, the
current income tax liabilities includes the tax payable to the Government computed as per the provision of the Income Tax Act 2058.
As at As at
4.10 Investment in subsidiaries
31 Asadh 2076 32 Asadh 2075
Investment in quoted subsidiaries - -
Investment in unquoted subsidiaries 205,000,000 205,000,000
Total Investment 205,000,000 205,000,000
Less: Impairment allowances 5,000,000 5,000,000
Net Carrying amount 200,000,000 200,000,000
As at As at
4.10.1 Investment in Quoted Subsidiaries
31 Asadh 2076 32 Asadh 2075
Cost Fair Value Cost Fair Value
- - - -
Total - - - - - -
The Bank’s subsidiaries are not listed on the stock exchange as on the reporting date.
As at As at
4.10.2 Investment in Unquoted Subsidiaries
31 Asadh 2076 32 Asadh 2075
Cost Fair Value Cost Fair Value
RBB Merchant Banking Limited 200,000,000 200,000,000 200,000,000 200,000,000
(2,000,000 shares of Rs 100 each)
Everest Food Limited 5,000,000 - 5,000,000 -
(50,000 shares of Rs 100 each)
Total 205,000,000 200,000,000 - 205,000,000 - 200,000,000
57
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Notes forming part of the financial statements
Less: Impairment allowances 5,000,000 - 5,000,000 -
Net Carrying amount 200,000,000 200,000,000 200,000,000 200,000,000
4.10.3 Information relating to subsidiaries of the bank
Percentage of Ownership by Bank
As at As at
31 Asadh 2076 32 Asadh 2075
RBB Merchant Banking Limited 100% 100%
Everest Food Limited 57% 57%
100% 100%
4.10.4 Non Controlling Interest of the subsidiaries
As at As at
31 Asadh 2076 32 Asadh 2075
RBB Merchant Banking RBB Merchant Banking
Equity interest held by NCI (%) - -
Profit/(loss) allocated during the year - -
Accumulated balance of NCI as on ashar end - -
Dividend paid to NCI
As subsidiary of the Bank (RBB Mechant Banking Limited)is wholly owned subsidiary and Everest Food Limited, being a defunct company not considered for consolidation, non controlling interest doesn’t exist on the
reporting date.
As at As at
4.11 Investment in Associates
31 Asadh 2076 32 Asadh 2075
Investment in quoted associates - 224,124,900
Investment in unquoted associates 159,964,100 68,072,000
Total Investment 159,964,100 292,196,900
Less: Impairment allowances 62,106,100 62,106,100
Net Carrying amount 97,858,000 230,090,800
As at As at
4.11.1 Investment in quoted associates
31 Asadh 2076 32 Asadh 2075
Cost Fair Value Cost Fair Value
Neco Insurance Limited - - 187,232,800 656,362,566
Total - - 187,232,800 656,362,566
A part of the total shares of NECO Insurance limited was disposed off during the current financial year due to which the company is no longer an associate of the bank. The remaining equity investment of
the company has been treated as regular investment which has been shown under “Investment Securities”.
4.11.2 Investment in Unquoted associates
As at As at
31 Asadh 2076 32 Asadh 2075
Cost Fair Value Cost Fair Value
Sunrise Capital Limited 42,858,000 50,435,294 42,858,000 70,472,866
Butwal Suti Dhago Udhyog 25,214,000 - 25,214,000 -
Rastra Utthan Laghubitta Bittiya Sanstha Ltd. 55,000,000 55,000,000 - -
Himal Cement Company 36,892,100 - 36,892,100 -
Total 159,964,100 105,435,294 104,964,100 70,472,866
4.11.3 Information relating to associates of the bank
Percentage of Ownership by Bank
As at As at
31 Asadh 2076 32 Asadh 2075
Neco Insurance Limited - 20.00%
Sunrise Capital Limited 21.43% 21.43%
Butwal Suti Dhago Udhyog 20.00% 20.00%
Himal Cement Company 80.90% 80.90%
Rastra Utthan Laghubitta Bittiya Sanstha Ltd 31.43% -
Refer Note 5.21 for investment in Himal Cement Company.
4.11.4 Equity value of associates
As at As at
31 Asadh 2076 32 Asadh 2075
Neco Insurance Limited - 396,643,579
Sunrise Capital Limited 58,421,028 54,430,451
Butwal Suti Dhago Udhyog 25,214,000 25,214,000
Himal Cement Company 36,892,100 36,892,100
Rastra Utthan Laghubitta Bittiya Sanstha Ltd 73,020,509 0
Balance 193,547,637 513,180,130
Less: Impairment (62,106,100) (62,106,100)
Net Equity Value 131,441,537 451,074,030 -
Refer note 5.24 for detail of associate.
58
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.12 Investment Properties
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Investment properties measured at fair value
Balance as on Sharwan 1, - - - -
Addition/disposal during the year - - - -
Net changes in fair value during the year - - - -
Adjustment/transfer - - - -
Net amount - - - -
Investment properties measured at cost
Balance as on Sharwan 1, 57,270,561 76,941,827 57,270,561 76,941,827
Addition/disposal during the year 61,129,666 (19,671,267) 61,129,666 (19,671,267)
Adjustment/transfer (3,587,722) - (3,587,722) -
Accumulated Depreciation - - - -
Accumulated Impairment Loss - - - -
Net amount 114,812,504 57,270,561 114,812,504 57,270,561
Total 114,812,504 57,270,561 114,812,504 57,270,561
Refer note 5.10 for partywise details of Non Banking Assets as at reporting date.
59
Rastriya Banijya Bank Limited
60
Notes forming part of the financial statements
4.13 Property & Equipment
Group
Leasehold Computer & Furniture & Equipment Total Ashad end Total Ashad
Freehold land Buildings Vehicles Machinery
Assets Accessories Fixtures & Others 2075 end 2074
Cost or deemed cost
Balance at 31 Asadh 2074 96,662,641 304,260,113 36,652,011 369,804,575 195,040,714 212,928,814 - 401,166,358 - - 1,616,515,225
Additions 346,301,108
20,017,620 - 4,313,340 - 12,154,928 - 58,321,847 - 95,916,652 - 24,089,316 - - 131,487,404 - - -
Acquisition during the year - - - - - - - - - - - - - - - - - -
Capitalization - - - - - - - - - - - - - - - - - -
Assets acquired through business combination 72,148,235 17,130,276 - - 4,585,415 - - 5,156,267 - - - 99,020,193
Adjustment - - - - - - - - - - - - - - - - - -
Disposals - - - - - - - - - - - - - -
Others - - - - - - - - - - - - - - - - - -
Balance at 32 Asadh 2075 188,828,496 - 325,703,729 - 48,806,939 - 428,126,422 - 295,542,781 - 237,018,130 - - - 537,810,029 - - 2,061,836,527 2,061,836,527
Additions - - 4,445,716 - 31,573,133 - 60,812,629 - 48,574,379 - 44,931,970 - - 150,988,402 - 341,326,229 346,301,108
Acquisition during the year - - - - - - - - - - - - - - - - -
Capitalization - - - - - - - - - - - - - - - - -
Assets acquired through business combination - - - - - - - - - -
Disposals - - - - (962,594) - (7,202,754) - (2,147,263) - (7,791,869) - - (5,843,756) - (23,948,237) 99,020,193
Adjustment - - (1,388,468) - 6,690,982 - 2,720,226 - (15,346,647) - 14,320,841 - - (12,297,272) (5,300,338) -
Others - - - - - - - - - - - - - - - - -
Balance at 31 Asadh 2076 188,828,496 328,760,976 86,108,460 484,456,523 326,623,250 288,479,072 - 670,657,403 2,373,914,180 2,061,836,527
Leasehold Computer & Furniture & Equipment Total Ashad end Total Ashad
Freehold land Buildings Vehicles Machinery
Assets Accessories Fixtures & Others 2075 end 2074
Accumulated depreciation and impairment
Balance at 31 Asadh 2074 - 167,668,040 - 273,114,820 85,903,596 159,822,219 - 239,619,696 - - 926,128,370
Depreciation Charge for the Year - 3,471,505 6,271,673 - 94,743,230 - 34,048,756 - 26,932,148 - - 82,269,671 - - 247,736,984
Impairment for the Year - - - - - - - - - - - - - - -
Others - - - - - - - - - - - - - - -
Disposals - (73,654) - - (1,002,584) - (9,905,012) - (1,987,296) - - (105,283) - - (13,073,829)
Balance at 32 Asadh 2075 - 171,065,892 6,271,673 366,855,466 110,047,340 184,767,071 - 321,784,084 1,160,791,525
Depreciation Charge for the Year - 3,497,441 16,339,860 - 26,038,456 - 29,609,787 - 21,032,492 - - 61,293,010 - - 157,811,047 247,736,984
Impairment for the Year - - - - - - - - - - - - - - - -
Others - - - - - - - - - - - - - - - -
Disposals - (944,022) 3,759,468 - (9,374,820) - (7,201,104) - (9,132,411) - - (21,195,033) - - (44,087,923) (13,073,829)
Balance at 31 Asadh 2076 - 173,619,311 26,371,002 383,519,102 132,456,022 196,667,151 - 361,882,060 1,274,514,649 1,160,791,525
Capital Work in Progress as at 31 Asadh 2076 - - 28,881,541 - - - - - 28,881,541
Capital Work in Progress as at 32 Asadh 2075 - - 23,120,600 - - - - - 23,120,600
Capital Work in Progress as at 31 Asadh 2074 - - - - - - - - -
Leasehold Computer & Furniture & Equipment
Net Book Value Freehold land Buildings Vehicles Machinery Total
Assets Accessories Fixtures & Others
Balance at Ashad end 2074 96,662,641 136,592,072 - 36,652,011 - 96,689,755 - 109,137,118 - 53,106,595 - 161,546,663 690,386,855
Balance at Ashad end 2075 188,828,496 - 154,637,837 - 65,655,866 - 61,270,956 - 185,495,441 - 52,251,059 - - 216,025,946 - 924,165,602
Balance at Ashad end 2076 188,828,496 - 155,141,665 - 88,618,999 - 100,937,421 - 194,167,228 - 91,811,920 - 308,775,343 1,128,281,072.69
Notes
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.13 Property, Plant & Equipment (PPE)
Computer & Furniture & Equipment & Total Ashad end Total Ashad end
Freehold land Buildings Leasehold Assets Vehicles Machinery
Accessories Fixtures Others 2075 2074
Cost or deemed cost
Balance at31 Asadh 2074 96,662,641 304,260,113 36,652,011 369,154,404 192,570,714 212,831,724 - 401,166,358 - 1,613,297,964
Additions 20,017,620 4,313,340 12,154,928 57,058,806 95,916,652 21,696,368 - 131,487,404 - 342,645,119
Acquisition during the year - - - - - - - - - -
Capitalization - - - - - - - - - -
Assets acquired through business combination 72,148,235 17,130,276 - - 4,585,415.25 - - 5,156,266.93 - 99,020,193
Adjustment - - - - - - - - - -
Disposals - - - - - - - - - -
Others - - - - - - - - - -
Balance at 32 Asadh 2075 188,828,496 325,703,729 48,806,939 426,213,210 293,072,781 234,528,092 - 537,810,029 2,054,963,277 2,054,963,277
Additions 4,445,716 31,573,133 60,748,332 48,378,479 44,917,788 150,988,402 341,051,850 341,051,850
Acquisition during the year - -
Capitalization - -
Assets acquired through business combination - -
Disposals (962,594) (7,202,754) (2,147,263) (7,791,869) (5,843,756) (23,948,237) (23,948,237)
Adjustment (1,388,468) 6,690,982 2,720,226 (15,346,647) 14,320,841 (12,297,272) (5,300,338) (5,300,338)
Others - -
Balance at 31 Asadh 2076 188,828,496 328,760,976 - 86,108,460 482,479,014 323,957,350 285,974,852 - - - 670,657,403 2,366,766,551 -
Computer & Furniture & Equipment & Total Ashad end Total Ashad end
Freehold land Buildings Leasehold Assets Vehicles Machinery
Accessories Fixtures Others 2075 2074
Accumulated depreciation and impairment - -
Balance at31 Asadh 2074 - 167,668,040 - 272,952,277 85,409,596 159,797,946 - 239,619,696 925,447,554
Depreciation Charge for the Year - 3,471,505 6,271,673 94,444,369 33,653,556 26,555,393 - 82,269,671 246,666,168
Impairment for the Year - - - - - - - - -
Others - - - - - - - - -
Disposals - (73,654) - (1,002,584) (9,905,012) (1,987,296) - (105,283) (13,073,829)
Balance at 32 Asadh 2075 - 171,065,892 6,271,673 366,394,062 109,158,140 184,366,043 - 321,784,084 1,159,039,893 -
Depreciation Charge for the Year 3,497,441 15,832,171 25,742,737 29,280,567 21,016,156 61,293,010 156,662,082 -
Impairment for the Year - -
Others - -
Disposals (944,022) 3,759,468 (9,374,820) (7,201,104) (9,132,411) (21,195,033) (44,087,923) -
Balance at 31 Asadh 2076 - 173,619,311 25,863,313 382,761,979 131,237,602 196,249,787 - 361,882,060 1,271,614,052
15,832,171 25,742,736.90 29,280,567.01 21,016,155.55
Capital Work in Progress as at 31 Asadh 2076 - - 28,881,541 - - - - 28,881,541
Capital Work in Progress as at 32 Asadh 2075 - - 23,120,600 - - - - - 23,120,600
Capital Work in Progress as at 31 Asadh 2074 - - - - - - - - -
Computer & Furniture & Equipment &
Net Book Value Freehold land Buildings Leasehold Assets Vehicles Machinery Total
Accessories Fixtures Others
Balance at 31 Asadh 2074 96,662,641 136,592,072 - 36,652,011 - 96,202,127 - 107,161,118 - 53,033,778 - 161,546,663 687,850,410
Balance at 32 Asadh 2075 188,828,496 - 154,637,837 - 65,655,866 - 59,819,148 - 183,914,641 - 50,162,049 - - 216,025,946 - 919,043,984
Balance at 31 Asadh 2076 188,828,496 - 155,141,665 - 89,126,688 - 99,717,035 - 192,719,748 - 89,725,064 - 308,775,343 1,124,034,040
Notes
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
61
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.14 Goodwill & Intangible Assets
Group
Software As at As at
Particulars Other
Goodwill Purchased Developed Ashad end 2076 Ashad end 2075
Cost
Balance at 31 Asadh 2074 - 8,405,838 - - - 8,405,838
Additions: 20,236,999 20,236,999
Acquisition - - - - - -
Assets acquired through business combination - 5,409,894 - - - 5,409,894
Capitalization - - - - - -
Disposals or classified as held for sale - - - - - -
Adjustment - - - - - -
Balance as on 32 Asadh 2075 - 34,052,731 - - 34,052,731 34,052,731
Additions - 29,185,467 - - - 29,185,467 -
Acquisition - - - - - - -
Assets acquired through business combination - - - - - -
Capitalization - - - - - - -
Disposals or classified as held for sale - - - - - - -
Adjustment - - - - - - -
Balance as on 31 Asadh 2076 - 63,238,198 - - 63,238,198
Depreciation and Impairment
Balance at 31 Asadh 2074 - 3,831,393 - - - 3,831,393
Depreciation charge for the Year - 6,039,680 - - - 6,039,680
Disposals - 198,671 - - - 198,671
Adjustment - - - - - -
Balance as on 32 Asadh 2075 - 10,069,744 - - 10,069,744 10,069,744
Depreciation charge for the Year - 6,412,061 - -
- 6,412,061
Disposals - 1,974,167 - -
- 1,974,167
Adjustment - - - - -
Balance as on 31 Asadh 2076 - 18,455,972 - - 18,455,972
Capital Work in Progress
Net Book Value
At 31 Asadh 2074 4,574,445 8,405,838
At 32 Asadh 2075 23,982,987 23,982,987
At 31 Asadh 2076 44,782,227 44,782,227
62
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.14 Intangible Assets
Bank
Software As at
As at
Particulars Other 31 Asadh
Goodwill Purchased Developed 32 Asadh 2075
2076
Cost
Balance at 31 Asadh 2074 8,405,838 8,405,838
Additions: 19,939,315 19,939,315
Acquisition - -
Assets acquired through business combination 5,409,894 5,409,894
Capitalization -
Disposals or classified as held for sale - -
Adjustment - -
Balance as on 32 Asadh 2075 - 33,755,047 - - 33,755,047 33,755,047
Additions 29,185,467 29,185,467
Acquisition -
Assets acquired through business combination -
Capitalization -
Disposals or classified as held for sale - -
Adjustment -
Balance as on 31 Asadh 2076 - 62,940,514 - - 62,940,514 0
Depreciation and Impairment
Balance at 31 Asadh 2074 3,831,393 3,831,393
Depreciation charge for the Year 5,995,857 5,995,857
Disposals 198,671 198,671
Adjustment -
Balance as on 32 Asadh 2075 - 10,025,921 - - 10,025,921 10,025,921
Depreciation charge for the Year 6,336,810 6,336,810
Disposals 1,974,167 1,974,167
Adjustment -
Balance as on 31 Asadh 2076 - 18,336,898 - - 18,336,898
Capital Work in Progress - - - -
Net Book Value
At 31 Asadh 2074 4,574,445 4,574,445
At 32 Asadh 2075 23,729,126 23,729,126
At 31 Asadh 2076 44,603,617 44,603,617
63
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.15 Deferred tax
Deferred Tax Assets/Liabilities Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Deferred tax assets 500,436,244 (1,102,284,913) 389,021,830 (1,102,284,913)
Deferred tax liabilities - -
Net Amount 500,436,244 1,102,284,913 389,021,830 1,102,284,913
Current Year
Group Bank
Deferred Tax Deferred Tax Net Deferred Tax Deferred Tax Deferred Tax Net Deferred Tax
2075-76
Assets Liabilities Assets/(Liabilities) Assets Liabilities Assets/(Liabilities)
Deferred tax on temporary differences on following items
Loan and advance to BFIs - - - - - -
Loan and advance to customers - - - - - -
Investment Properties - - - - - -
Investment Securities 20,131,830 368,954,424 (348,822,594) 20,131,830 480,368,839 (460,237,009)
Property & Equipment 15,477,194 - 15,477,194 15,477,194 15,477,194
Employees’ defined benefit plan 2,495,445,681 1,775,857,040 719,588,641 2,495,445,681 1,775,857,040 719,588,641
Lease Liabilities 7,430,847 - 7,430,847 7,430,847 - 7,430,847
Provisions - - - - -
Other temporary differences 106,762,157 - 106,762,157 106,762,157 - 106,762,157
Deferred tax on temporary differences 2,645,247,709 2,144,811,464 500,436,244 2,645,247,709 2,256,225,879 389,021,830
Deferred tax on carry forward of unused tax losses -
Deferred tax due to changes in tax rate -
Net Deferred tax asset/liabilities as on Ashadh 31, 2076 500,436,244 389,021,830
Deferred tax (asset)/liabilities as on Sawan 1 2075 1,102,284,913 1,102,284,913
Origination/(Reversal) during the year (601,848,669) (713,263,084)
Deferred tax expense/(income) recognised in profit or
1,124,539,495 1,124,539,495
loss
Deferred tax expense/(income) recognised in other
(522,690,827) (411,276,411)
comprehensive income
Deferred tax expense/(income recognised in directly
- -
in equity
Previous Year
Group Bank
Deferred Tax Deferred Tax Net Deferred Tax Deferred Tax Deferred Tax Net Deferred Tax
2074-75
Assets Liabilities Assets/(Liabilities) Assets Liabilities Assets/(Liabilities)
Deferred tax on temporary differences on following
items
Loan and advance to BFIs - - - - -
Loan and advance to customers - (7,821,907) 7,821,907 - (7,821,907) 7,821,907
Investment Properties - - - - - -
Investment Securities 20,131,830 394,496,123 (374,364,293) 20,131,830 394,496,123 (374,364,293)
Property & Equipment - (61,675,053) 61,675,053 - (61,675,053) 61,675,053
Employees’ defined benefit plan 1,998,296,553 - 1,998,296,553 1,998,296,553 - 1,998,296,553
Lease Liabilities - - - - - -
Provisions - 591,144,307 (591,144,307) - 591,144,307 (591,144,307)
Other temporary differences - - - - - -
Deferred tax on temporary differences 2,018,428,383 916,143,470 1,102,284,913 2,018,428,383 916,143,470 1,102,284,913
Deferred tax on carry forward of unused tax losses - - -
Deferred tax due to changes in tax rate - - -
Net Deferred tax asset/liabilities as on year end of
- - 1,102,284,913
Ashad 32, 2075 (Closing)
Deferred tax (asset)/liabilities as on Sawan 1, 2074
(454,448,706)
(Opening)
Origination/(Reversal) during the year 1,556,733,619
Deferred tax expense/(income) recognised in profit
(1,163,899,996)
or loss
Deferred tax expense/(income) recognised in other
(362,621,268)
comprehensive income
Deferred tax expense/(income recognised in directly
(30,212,355)
in equity
64
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.16 Other Assets
Group Bank
As at As at As at As at
Other Assets 31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Assets held for sale - - - -
Other non banking assets - - - -
Bills receivable - - - -
Accounts receivable 312,800,892 297,973,252 312,800,892 297,822,329
Accrued Income - - - -
Prepayments and Deposit 210,158,096 181,990,149 210,127,156 181,990,149
Income Tax Deposit 1,583,561,956 1,135,097,252 1,583,561,956 1,135,097,252
Deferred Employee expenditure 1,219,567,515 837,403,228 1,219,567,515 837,403,228
Other 11,017,066,780 8,055,408,232 11,017,371,625 8,055,408,232
Total 14,343,155,239 10,507,872,113 14,343,429,144 10,507,721,190
4.16.1 Accounts receivable
Accounts Receivable shown above comprises the amount of acccrued commission, drafts paid, transit items and other receivables.
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Commission Receivable 110,529,388 62,888,687 110,529,388 62,888,685
Sundry Debtors 93,769,954 70,852,599 93,769,954 70,701,678
Other Transit item (including cheques) 34,451,087 90,181,501 34,451,087 90,181,501
Drafts Paid Without Notice 74,050,465 74,050,465 74,050,465 74,050,465
Total 312,800,893 297,973,252 312,800,893 297,822,329
4.16.2 Prepayments and Deposit
Prepayments and Deposit comprise of the
following items:
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Prepayments 75,240,631 47,029,713 75,209,691 47,029,713
Telephone and Other deposits 134,917,466 134,960,436 134,917,466 134,960,436
Total 210,158,096 181,990,149 210,127,156 181,990,149
4.16.3 Other
Others include the following:
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Stationery Stock 34,240,807 38,410,137 34,240,807 38,410,137
Cash in Transit 11,695,586 2,494,531 11,695,586 2,494,531
Expenses not Written Off - 802,294 - 802,294
Others
Draft - - - -
Pension Payment to NG Ex-employees 231,395,453 (38,983,718) 231,395,453 (38,983,718)
Pension Payment to Defence Staffs 109,642,992 29,771,430 109,642,992 29,771,430
Government Transaction 10,498,125,682 7,878,623,928 10,498,125,682 7,878,623,928
Others 131,966,261 144,289,632 132,271,106 144,289,632
Total 11,017,066,780 8,055,408,232 11,017,371,625 8,055,408,232
65
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.17 Due to Banks and financial Institution
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Money Market Deposits - - - -
Interbank Borrowing 5,119,700,000 164,775,000 5,119,700,000 164,775,000
Other deposits from BFIs - -
Settlement and clearing accounts - - - -
Other deposits from BFIs 2,740,334,385 5,126,753,118 2,740,334,385 5,126,753,118
Settlement and clearing accounts - - - -
Other deposits from BFIs - - - -
Total 7,860,034,385 5,291,528,118 7,860,034,385 5,291,528,118
The balances in accounts maintained with the Bank by other local financial institution have been presented under this head. Interbank borrowing, interbank deposit, balances on
settlement and clearing accounts as well as other amount due to bank and financial institution is presented under due to bank and financial institutions.
4.18 Due to Nepal Rastra Bank
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Refinance from NRB 352,044,206 92,970,514 352,044,206 92,970,514
Standing Liquidity Facility - - -
Lender of last resort facility from NRB - - - -
Securities sold under repurchase agreement - - -
Other payable to NRB - - - -
Total 352,044,206 92,970,514 352,044,206 92,970,514
Refinancing from NRB includes refinancing for loans to earthquake victims.
Group Bank
As at As at As at As at
4.19 Derivative financial instruments.
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Held for Trading
Interest Rate Swap - - - -
Currency Swap - - - -
Forward exchange Contract. - - - -
Others - - - -
Held for risk management - -
Interest Rate Swap - - - -
Currency Swap - - - -
Forward exchange Contract - - - -
Others - - - -
- - - -
4.20 Deposit from Customers
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Institutions Customers
Term Deposit 215,419,088 8,137,443,332 329,900,803 8,287,443,332
Call Deposit 5,921,675,301 4,581,263,990 5,921,675,301 4,581,263,990
Current Deposit 28,479,879,811 10,840,892,783 28,479,879,811 10,844,584,359
Other 2,178,887,062 1,625,982,221 2,178,887,062 1,625,982,221
Individual Customers
Term Deposit 26,094,072,834 12,219,206,787 26,094,072,834 12,219,206,787
Saving Deposit 89,940,742,118 90,946,764,896 89,940,742,118 90,946,764,896
Current Deposit 31,426,838,057 30,309,036,088 31,426,838,057 30,309,036,088
Other 4,883,339,592 5,396,021,587 4,883,339,592 5,396,021,587
Total 189,140,853,862 164,056,611,684 189,255,335,577 164,210,303,260
Deposit from customer includes accrued interest payable as on reporting date for the particular deposit portfolio.
66
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.20.1 Currency wise analysis of deposit from customers
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Nepalese rupee 187,498,513,759 160,343,330,258 187,612,995,474 160,497,021,834
Indian rupee - - - -
United State Dollar 1,642,340,103 3,713,281,427 1,642,340,103 3,713,281,427
Great Britian Pound - - - -
Euro - - - -
Japanese Yen - - - -
Chinese yuan - - - -
Other - - - -
Total 189,140,853,862 164,056,611,684 189,255,335,577 164,210,303,260
4.21 Borrowing
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Domestic Borrowing
Nepal Government - - - -
Other Institutions - - - -
Other 60,687,258 171,496,141 60,687,258 171,496,141
Subtotal 60,687,258 171,496,140.99 60,687,258 171,496,141
Foreign Borrowing
Foreign Bank and Financial Institutions - - - -
Multilateral Development Banks - - - -
Other Institutions - - - -
Sub total - - - -
Total 60,687,258 171,496,140.99 60,687,258 171,496,141
4.22 Provisions
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Provisions for redundancy - - - -
Provision for restructuring - - - -
Pending legal issues and tax litigation - - - -
Onerous contracts - - - -
Other 355,873,853 310,634,551 355,873,853 310,634,551
Total 355,873,853 310,634,550.67 355,873,853 310,634,550.67
4.22.1 Movement in provision
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Balance at Shrawan 1 310,634,550 257,219,461 310,634,550 257,219,461
Provisions made during the year 71,205,682 83,340,931 71,205,682 83,340,931
Provisions used during the year (25,966,379) (29,925,842) (25,966,379) (29,925,842)
Provisions reversed during the year - - - -
Unwind of discount - - - -
Balance at Asar end 355,873,853 310,634,550 355,873,853 310,634,550
A provision is recognised when as a result of a past event, the bank has a present legal or constructive obligation that can be estimated reliably, and it is probable that an outflow of economic benefits
will be required to settle the obligation. Provision for redundancy, provision for onerous contracts, provision for restructuring, pending legal issues and tax litigation, credit commitments and guarantees
etc. are included under this account head.
4.22.2 Other
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Provision for Agency Balances 55,813,872 69,608,621 55,813,872 69,608,621
Provision for Debtors 93,769,954 70,701,678 93,769,954 70,701,678
Provision for Pre-payments 14,678,116 - 14,678,116 -
Provision for Cash in Transits 1,695,586 2,494,531 1,695,586 2,494,531
Provision for other Transit Items 34,451,087 4,509,075 34,451,087 4,509,075
Provision for Draft Paid Without Notice 74,050,465 74,050,465 74,050,465 74,050,465
Provision for Overdrawn Deposits 53,002,261 54,023,885 53,002,261 54,023,885
Provision for Central Office Account (Dr. Balance) 7,419,413 17,562,008 7,419,413 17,562,008
Provision for Stationery Stock 1,712,040 1,920,507 1,712,040 1,920,507
Provision for Advances 4,973,970 1,456,692 4,973,970 1,456,692
Provision for NRB Reconciliation 1,459,395 1,459,395 1,459,395 1,459,395
Provision for Government Transaction (Old
1,959,463 1,959,463 1,959,463 1,959,463
Balances)
Provision for Pension Transaction (Old Balances) 3,696,805 3,696,805 3,696,805 3,696,805
Provision for Branch OS Balance (Gulariya) 7,191,426 7,191,426 7,191,426 7,191,426
Total 355,873,853 310,634,551 355,873,853 310,634,551
67
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.23 Other Liabilities
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Liability for employees defined benefit obligations - - - -
Endowment Life Insurance Fund 279,337,416 13,089,023 279,337,416 13,089,023
Pension and Gratuity 2,031,266,994 4,279,391,106 2,031,266,994 4,279,391,106
Leave Encashment - - - -
Liability for long-service leave 88,024,394 87,392,807 88,024,394 87,392,807
Short-term employee benefits - 76,759 - 76,759
Bills Payable 71,076,739 102,858,486 71,076,739 102,858,486
Creditors and accruals 873,582,696 645,078,665 872,994,338 643,545,547
Interest payable on deposit - - - -
Interest payable on borrowing - - - -
Liabilities on defered grant income - - - -
Unpaid Dividend 1,622,582 1,622,582 1,622,582 1,622,582
Liabilities under Finance Lease - - - -
Employee bonus payable 751,774,717 615,473,923 751,452,495 615,473,923
Other 2,844,783,036 2,752,085,466 2,844,624,056 2,751,480,689
Total 6,941,468,574 8,497,068,818 6,940,399,014 8,494,930,922
Liabilities relating to employees benefits like liabilities for defined benefit obligation gratuity and pension fund, liabilities for long-service leave, short-term employee
benefits etc., Creditors and accruals, unearned income, unpaid dividend etc. are presented under this account head of other liabilities. Long service leave consists
of sick leave and annual leave
The amount Recognised in Statement of
4.23.1 Financial Position:
Combined Actuarial Disclosure for Endowment Plan and Gratuity Plan. For individual disclosure on endowment life insurance fund, refer note 4.23.3 and for
pension and gratuity plan , refer note 4.23.2
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Present value of unfunded defined benefit
2,310,604,410 4,292,480,129 2,310,604,410 4,292,480,129
obligation
Present value of funded defined benefit obligation 9,813,454,257 7,139,456,719 9,813,454,257 7,139,456,719
Total Present value of obligations 12,124,058,667 11,431,936,848 12,124,058,667 11,431,936,848
Fair value of plan assets 9,813,454,257 7,139,456,719 9,813,454,257 7,139,456,719
Present Value of Net Obligation 2,310,604,410 4,292,480,129 2,310,604,410 4,292,480,129
Recognized liability for defined benefit obligations 2,310,604,410 4,292,480,129 2,310,604,410 4,292,480,129
4.23.1.1 Plan Assets
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Equity Shares - - - -
Government Bonds - - - -
Bank Deposit 9,813,454,257 7,139,456,719 9,813,454,257 7,139,456,719
Other - - - -
Total 9,813,454,257 7,139,456,719 9,813,454,257 7,139,456,719
Actual Return on Plan assets
Movement in Present Value of defined benefits
4.23.1.2
Obligation
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Present Value of Obligation at beginning of the
11,431,936,848 12,120,624,187 11,431,936,848 12,120,624,187
year
Acturial Losses 1,654,109,591 663,335,867 1,654,109,591 663,335,867
Benefits paid by the plan (2,104,580,483) (2,563,313,741) (2,104,580,483) (2,563,313,741)
Current Service Cost and Interest 1,142,592,711 1,211,290,535 1,142,592,711 1,211,290,535
Defined benefits obligation at year end 12,124,058,667 11,431,936,848 12,124,058,667 11,431,936,848
68
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.23.1.3 Movement in Present Value of Plan Assets
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Fair Value of Plan Assets at beginning of the year 7,139,456,719 7,639,106,452 7,139,456,719 7,639,106,452
Opening Readjustment - -
Contributions paid into plan 4,255,073,589 1,494,130,526 4,255,073,589 1,494,130,526
Benefits paid by the plan (2,104,580,483) (2,563,313,741) (2,104,580,483) (2,563,313,741)
Acturial Losses/gains (3,054,168) (3,403,863) (3,054,168) (3,403,863)
Expected return on plan assets 526,558,600 572,937,345 526,558,600 572,937,345
Fair Value of Plan Assets at the year end 9,813,454,257 7,139,456,719 9,813,454,257 7,139,456,719
Expenses Recognized in Statement of Profit
4.23.1.4 or Loss
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Current service cost 208,424,516 235,783,477 208,424,516 235,783,477
Interest cost 407,609,595 402,569,713 407,609,595 402,569,713
Expected Return on Plan Assets - - - -
Expenses Recognized in Profit or Loss 616,034,111 638,353,190 616,034,111 638,353,190
Expenses Recognized in other comprehensive
4.23.1.5 income
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Acturial (gain)/loss 1,657,163,759 666,739,730 1,657,163,759 666,739,730
Expenses Recognized in Income Statement 1,657,163,759 666,739,730 1,657,163,759 666,739,730
Group Bank
As at As at As at As at
4.23.1.6 Actuarial Assumptions
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Discount rate 9.00% 9.00% 9.00% 9.00%
Salary escalation rate 7.50% 7.50% 7.50% 7.50%
Withdrawal rate 5.00% 5.00% 5.00% 5.00%
Expected return on Plan Assets 9.00% 9.00% 9.00% 9.00%
4.23.2 Actuarial Disclosures for Pension and Gratuity
Movement in Present Value of defined benefits
4.23.2.1
Obligation- Pension and Gratuity
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Present Value of Obligation at beginning of the
10,230,995,714 10,104,012,897 10,230,995,714 10,104,012,897
year
Acturial Losses 1,263,060,953 288,385,886 1,263,060,953 288,385,886
Benefits paid by the plan (1,370,976,562) (1,177,992,542) (1,370,976,562) (1,177,992,542)
Current Service Cost and Interest 988,418,763 1,016,589,473 988,418,763 1,016,589,473
Defined benefits obligation at year end 11,111,498,868 10,230,995,714 11,111,498,868 10,230,995,714
Movement in Present Value of Plan Assets-
4.23.2.2
Pension and Gratuity
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Fair Value of Plan Assets at beginning of the year 5,951,604,608 6,169,657,298 5,951,604,608 6,169,657,298
Opening Readjustment -
Contributions paid into plan 4,035,422,011 492,812,946 4,035,422,011 492,812,946
69
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Notes forming part of the financial statements
Benefits paid by the plan (1,370,976,562) (1,177,992,542) (1,370,976,562) (1,177,992,542)
Acturial Losses/gains 513,672 1,649,940 513,672 1,649,940
Expected return on plan assets 463,668,145 465,476,966 463,668,145 465,476,966
Fair Value of Plan Assets at the year end 9,080,231,874 5,951,604,608 9,080,231,874 5,951,604,608
Group Bank
Actuarial Assumptions for Pension and As at As at As at As at
4.23.2.3
Gratuity 31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Discount rate 9.00% 9.00% 9.00% 9.00%
Salary escalation rate 7.50% 7.50% 7.50% 7.50%
Rate of increase in pension levels 1.00% 0.00% 1.00% 0.00%
Withdrawal rate 5.00% 5.00% 5.00% 5.00%
Expected return on Plan Assets 9.00% 9.00% 9.00% 9.00%
Actuarial Disclosures for Endowment Life
4.23.3 Insurance Fund
Movement in Present Value of defined benefits
4.23.3.1
Obligation- Endowment Life Insurance Fund
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Present Value of Obligation at beginning of the
1,200,941,134 2,016,611,290 1,200,941,134 2,016,611,290
year
Acturial Losses 391,048,638 374,949,981 391,048,638 374,949,981
Benefits paid by the plan (733,603,921) (1,385,321,199) (733,603,921) (1,385,321,199)
Current Service Cost and Interest 154,173,948 194,701,062 154,173,948 194,701,062
Defined benefits obligation at year end 1,012,559,799 1,200,941,134 1,012,559,799 1,200,941,134
Movement in Present Value of Plan Assets-
4.23.3.2
Endowment Life Insurance Fund
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Fair Value of Plan Assets at beginning of the year 1,187,852,111 1,469,449,154 1,187,852,111 1,469,449,154
Contributions paid into plan 219,651,578 1,001,317,580 219,651,578 1,001,317,580
Benefits paid by the plan (733,603,921) (1,385,321,199) (733,603,921) (1,385,321,199)
Acturial Losses/gains (3,567,840) (5,053,803) (3,567,840) (5,053,803)
Expected return on plan assets 62,890,455 107,460,379 62,890,455 107,460,379
Fair Value of Plan Assets at the year end 733,222,383 1,187,852,111 733,222,383 1,187,852,111
Group Bank
Actuarial Assumptions for Endowment Life As at As at As at As at
4.23.3.3
Insurance Fund 31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Discount rate 9.00% 9.00% 9.00% 9.00%
Salary escalation rate 7.50% 7.50% 7.50% 7.50%
Withdrawal rate 5.00% 5.00% 5.00% 5.00%
Expected return on Plan Assets 9.00% 9.00% 9.00% 9.00%
4.23.4 Actuarial Disclosures for Leave Plan
Movement in Present Value of defined benefits
4.23.4.1
Obligation
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Present Value of Obligation at beginning of the
398,777,346 528,636,158 398,777,346 528,636,158
year
Acturial Losses 86,835,095 115,094,068 86,835,095 115,094,068
Benefits paid by the plan (169,627,750) (308,568,187) (169,627,750) (308,568,187)
Current Service Cost and Interest 57,011,263 63,615,307 57,011,263 63,615,307
Defined benefits obligation at year end 372,995,954 398,777,346 372,995,954 398,777,346
70
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Notes forming part of the financial statements
Movement in Present Value of Plan Assets-
4.23.4.2
Leave Plan
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Fair Value of Plan Assets at beginning of the year 311,384,539 372,245,081 311,384,539 372,245,081
Contributions paid into plan 124,799,346 221,362,055 124,799,346 221,362,055
Benefits paid by the plan (169,627,750) (308,568,187) (169,627,750) (308,568,187)
Acturial Losses/gains (3,847,925) (3,232,191) (3,847,925) (3,232,191)
Expected return on plan assets 22,263,350 29,577,781 22,263,350 29,577,781
Fair Value of Plan Assets at the year end 284,971,560 311,384,539 284,971,560 311,384,539
Group Bank
As at As at As at As at
4.23.4.3 Actuarial Assumptions for Leave Plan
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Discount rate 9.00% 9.00% 9.00% 9.00%
Salary escalation rate 7.50% 7.50% 7.50% 7.50%
Withdrawal rate 5.00% 5.00% 5.00% 5.00%
Expected return on Plan Assets 9.00% 9.00% 9.00% 9.00%
4.23.5 Sensitivity Analysis
The calculation of the defined benefit obligations is sensitive to the assumptions set out above. The following table summarizes how the impact on the defined
benefit obligation at the end of the reporting period would have been increased/ decreased as a result of change in the respective assumptions by 1%
Defined Benefit Obligation as at 31 Asadh 2076
Discount Rate Pension and
Endowment Plan Leave
Gratuity
8% 1,110,984,749 12,149,073,170 398,000,903
10% 930,498,619 10,218,458,432 351,066,075
Defined Benefit Obligation as at 31 Asadh 2076
Salary Increment Rate Pension and
Endowment Plan Leave
Gratuity
6.5% 928,799,602 11,061,195,515 351,255,379
8.5% 1,111,413,704 11,167,018,679 397,375,534
Defined Benefit Obligation as at 31 Asadh 2076
Pension Increment Rate Pension and
Endowment Plan Leave
Gratuity
0.00% - 10,298,775,937 -
2.00% - 12,040,538,591 -
4.24 Debt Securities Issued
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Debt Securities issued designated at fair value
- - -
through profit or loss -
Debt Securities issued at amortized cost - - - -
Total - - - -
Group Bank
As at As at As at As at
Debt Securities In Issues (Maturity)
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
With in 1 year - - - -
More than 1 year less than 2 years - - - -
More than 2 year less than 3 years - - - -
More than 3 year less than 4 years - - - -
More than 4 year less than 5 years - - - -
More than 5 years - - - -
Total - - - -
71
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.25 Subordinated Liabilities
Bank does not hold any kind of subordinated liabilities.
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Redeemable preference shares - - - -
irredemable cumulative preference shares - - - -
Other - - - -
Total - - - -
Liabilities subordinated, at the event of winding up, to the claims of depositors, debt securities issued and other creditors are included under this head which
include redeemable preference share, subordinated notes issued, borrowings etc. Bank does not hold any kind of subordinated liabilities.
4.26 Share Capital
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Share Capital - -
Ordinary Shares 9,004,795,700 9,004,795,700 9,004,795,700 9,004,795,700
Convertible Preference Shares (equity component only) - - - -
Irredemable Preference Shares (equity component only) - - - -
Perpetual debt (equity component only) - -
Total 9,004,795,700 9,004,795,700 9,004,795,700 9,004,795,700
Ordinary Shares Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Authorised capital
112,000,000 ordinary shares of Rs. 100 each 11,200,000,000 11,200,000,000 11,200,000,000 11,200,000,000
Issued capital
90,047,957 ordinary shares of Rs. 100 each 9,004,795,700 9,004,795,700 9,004,795,700 9,004,795,700
Subscribed and Paid up capital
90,047,957 ordinary shares of Rs. 100 each 9,004,795,700 9,004,795,700 9,004,795,700 9,004,795,700
4.26.1 Ordinary Share Ownership Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Domestic Ownership
Nepal Government 9,001,704,700 9,001,704,700 9,001,704,700 9,001,704,700
“A” Class licensed institutions - - - -
Other licensed institutions - - - -
Other institutions - - - -
Public 3,091,000 3,091,000 3,091,000 3,091,000
Other - - - -
Foreign Ownership - - - -
Total 9,004,795,700 9,004,795,700 9,004,795,700 9,004,795,700
4.26.2 Shareholders Ownership Details
As at As at
31 Asadh 2076 32 Asadh 2075
Amount % Amount %
A. DOMESTIC OWNERSHIP 9, 004,795,700 100.00% 9,004,795,700 100.00%
1.1. Nepal Government 9,001,704,700 99.97% 9,001,704,700 99.97%
1.1.1 Ministry of Finance 8,404,202,500 93.33% 8,404,202,500 93.33%
1.1.2 Financial Comptroller General Office 502,520,300 5.58% 502,520,300 5.58%
1.1.3 Ministry of Industry 54,458,100 0.60% 54,458,100 0.60%
1.1.4 Ministry of Labour and Employment 8,916,500 0.10% 8,916,500 0.10%
1.1.5 Ministry of Tourism and Civil Aviation 8,916,500 0.10% 8,916,500 0.10%
1.1.6 Ministry of Physical Infrastructure and Transportation 8,916,500 0.10% 8,916,500 0.10%
1.1.7 Ministry of Commerce and Supply 4,458,100 0.05% 4,458,100 0.05%
72
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Rastriya Banijya Bank Limited
Notes forming part of the financial statements
1.1.8 Ministry of Energy 4,508,100 0.05% 4,508,100 0.05%
1.1.9 Ministry of Irrigation 4,508,100 0.05% 4,508,100 0.05%
1.1.10 Ministry of Scinence & Technology 100,000 0.00% 100,000 0.00%
1.1.11 Ministry of Agriculture 100,000 0.00% 100,000 0.00%
1.1.12 Ministry of Land Reform 100,000 0.00% 100,000 0.00%
1.2. “A” Class Licensed Institutions - - - -
1.3 Other Licensed Institutions - - - -
1.4. Other Institutions - - - -
1.5. General Public 3,091,000 0.03% 3,091,000 0.03%
1.6. Others - - - -
B. FOREIGN OWNERSHIP - - - -
Total 9,004,795,700 9,004,795,700
4.27 Reserves
Group Bank
As at As at As at As at
Particulars
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Statutory General reserve 8,178,908,597 - 7,169,604,521 8,178,908,597 7,169,604,521
Exchange equalization reserve 97,319,666 - 97,319,666 97,319,666 97,319,666
Corporate social responsibility reserve 98,722,946 - 62,712,435 98,722,946 62,712,435
Capital redemption reserve - - - - -
Regulatory reserve 6,726,597,250 - 9,619,350,099 6,726,597,250 9,619,350,099
Investment adjustment reserve 58,003,700 - 63,003,700 58,003,700 63,003,700
Capital reserve 481,195,653 - 481,195,653 481,195,653 481,195,653
Assets revaluation reserve 77,183,784 - 77,183,784 77,183,784 77,183,784
Fair value reserve 860,893,657 - 920,490,954 1,120,860,625 920,490,954
Dividend equalization reserve - - - - -
Actuarial gain (5,822,706,589) - (4,662,691,958) (5,822,706,589) (4,662,691,958)
Special reserve 45,636,656 - 45,636,656 45,636,656 45,636,656
Other reserve 124,794,656 - 128,541,928 124,794,656 128,541,928
Total 10,926,549,975 14,002,347,437 11,186,516,944 14,002,347,437
General Reserve
There is a regulatory requirement by the central bank to set aside 20% of the net profit after tax every year as general reserve to build up the capital until the general
reserve fund balance is twice the paid up share capital. This is the restricted reserve and cannot be freely used. The Bank appropriates 20% of the regulatory net
profit every year and transfers to the general reserve fund.
Exchange Equilization Reserve
Central bank’s regulatory directives requires the bank to transfer 25% of the translation gain as at the year end to this reserve account. The foreign currency balances
as at the year-end are translated using the year-end rates and in case of gains on such translation, 25% of such gains are transferred to the foreign exchange reserve.
Corporate Social Responsibility Reserve
Bank has regulatory requirement to set aside 1% of the net profit for corporate social responsibility activities.
Regulatory Reserve
Regulatory reserves includes any amount derived as result of NFRS conversion with effect in retained earning computed as per Nepal Rastra Bank Directive no 4.
Refer Note 5.26 for detail.
Investment Adjustment Reserve
Investment Adjustment Reserve is created against quoted and unquoted share investments as per Nepal Rastra Bank Directives.
Fair value Reserve:
The fair value reserve comprises the cumulative net change in the fair value of financial assets that are measured at fair value and the changes in fair value is
recognized in other comprehensive income, until the assets are derecognized. The cumulative amount of changes in fair value of those financial assets shall be
presented under this account head.
Actuarial gain/(loss):
Actuarial Gains and Losses are the changes in the present value of the defined benefit obligation as a result of change in actuarial assumptions and experience
adjustments.
Asset Revaluation Reserve
Asset Revaluation Reserve includes the amount of upward revaluation of asset.
Other Reserve:
Others include staff training fund, contingent reserve, institutional development fund, special fund for discenting shareholders of NIDC. Refer Note 5.19 for item wise
detail.
73
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Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.28 Contingent liabilities and commitments
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Contingent liabilities 6,168,197,568 2,843,123,811 6,168,197,568 2,843,123,811
Undrawn and undisbursed facilities 8,644,866,143 5,455,716,976 8,644,866,143 5,455,716,976
Capital commitment - - - -
Lease Commitment 1,296,557,535 - 1,296,557,535 -
Litigation 1,609,602,847 1,527,291,290 1,609,602,847 1,527,291,290
Total 17,719,224,094 9,826,132,077 17,719,224,094 9,826,132,077
4.28.1 Contingent liabilities
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Acceptance and documentary credit 149,807,447 90,685,671 149,807,447 90,685,671
Bills for collection 4,661,748 165,207,457 4,661,748 165,207,457
Forward exchange contracts - - -
Guarantees 5,004,773,488 1,550,700,032 5,004,773,488 1,550,700,032
Underwriting commitment - -
Other commitments 1,008,954,885 1,036,530,651 1,008,954,885 1,036,530,651
Total 6,168,197,568 2,843,123,811 6,168,197,568 2,843,123,811
4.28.2 Undrawn and undisbursed facilities
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Undisbursed amount of loans 7,663,677,508 4,706,679,543 7,663,677,508 4,706,679,543
Undrawn limits of overdrafts 981,188,635 749,037,433 981,188,635 749,037,433
Undrawn limits of credit cards - - - -
Undrawn limits of letter of credit - - - -
Undrawn limits of guarantee - - - -
Total 8,644,866,143 5,455,716,976 8,644,866,143 5,455,716,976
4.28.3 Capital commitments
Capital expenditure approved by relevant authority of the bank but provision has not been made in financial statements
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Capital commitments in relation to Property
and Equipment
Approved and contracted for - - - -
Approved but not contracted for - -
Sub total - - - -
Capital commitments in relation to Intangible
assets
Approved and contracted for - - - -
Approved but not contracted for - - - -
Sub total - - - -
Total - - - -
4.28.4 Lease commitments
Group Bank
As at As at As at As at
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Operating lease commitments - - - - -
Future minimum lease payments under non
cancellable operating lease, where the bank - - - -
is lessee
Not later than 1 year 169,334,421 - 169,334,421 -
Later than 1 year but not later than 5 years 689,458,148 - - 689,458,148 -
Later than 5 years 437,764,965 - - 437,764,965 -
Sub total 1,296,557,535 - 1,296,557,535 -
74
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Rastriya Banijya Bank Limited
Notes forming part of the financial statements
Finance lease commitments
Future minimum lease payments under non
cancellable operating lease, where the bank - - - -
is lessee
Not later than 1 year - - - -
Later than 1 year but not later than 5 years - - -
- - -
Later than 5 years - - -
- - -
Sub total -
Grand total 1,296,557,535 - 1,296,557,535 -
4.28.5 Litigation
The Bank has received assessment order from Large Taxpayers’ Office (LTO) on the income tax return filed under self-assessment for the financial year 2059/60 to
2071/72 and TDS assessment of 2072/73. Refer Note 5.6.1 for details.
Tax deductible Tax deductible
Financial year Case pending at determined by Tax determined by the Net Tax Payable
Office Revenue Tribunal
FY 2059/60 Supreme Court 40,154,866 - 40,154,866
FY 2060/61 Supreme Court 409,489,278 390,198,432 19,290,846
FY 2061/62 Supreme Court 821,594,031 759,571,388 62,022,643
FY 2062/63 Supreme Court 221,515,009 214,224,264 7,290,745
FY 2063/64 Supreme Court 426,024,658 338,535,663 87,488,995
FY 2064/65 Supreme Court 148,611,610 84,235,109 64,376,501
FY 2065/66 Supreme Court 537,808,899 478,073,854 59,735,045
FY 2066/67 Administrative Review 682,662,120 590,856,483 91,805,637
FY 2067/68 Administrative Review 311,560,379 233,182,946 78,377,433
FY 2068/69 Administrative Review 523,483,701 398,043,925 125,439,776
FY 2069/70 Administrative Review 649,453,255 546,836,153 102,617,102
FY 2070/71 Administrative Review 385,783,898 - 385,783,898
FY 2071/72 Administrative Review 737,438,854 335,089,776 402,349,078
Administrative Review
FY 2072/73 82,870,283 - 82,870,283
(towards TDS only)
Total 5,978,450,840 4,368,847,993 1,609,602,847
4.29 Interest income
Group Bank
Year ended Year Ended Year ended Year Ended
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Cash and cash equivalent 162,919,466 66,427,146 162,919,466 66,427,146
Due from Nepal Rastra Bank - - - -
Placement with bank and financial institutions 2,772,781 10,476,731 - -
Loan and advances to bank and financial institutions - - - -
Loans and advances to customers
13,286,079,114 10,875,043,409 13,286,079,114 10,883,480,807
Investment securities 1,352,135,776 1,020,489,029 1,352,135,776 1,020,489,029
Loan and advances to staff 54,527,593 126,739,166 54,527,593 126,739,166
Other 67,390,245 523,101 67,390,245 523,101
Total interest income 14,925,824,974 12,099,698,581 14,923,052,193 12,097,659,249 -
4.30 Interest expense
Group Bank
Year ended Year Ended Year ended Year Ended
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Due to bank and financial institutions 16,341,684 - 16,341,684 -
Due to Nepal Rastra Bank - - - -
Deposits from customers 4,939,056,040 2,966,084,138 4,951,365,356 2,974,521,536
Borrowing 6,638,767 3,609,863 6,638,767 3,609,863
Debt securities issued - - - -
Subordinated liabilities - - - -
Other 590,624 5,503,790 590,624 5,298,653
Total interest expense 4,962,627,115 2,975,197,792 4,974,936,431 2,983,430,052
75
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Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.31 Fees and Commission Income
Group Bank
Year ended Year Ended Year ended Year Ended
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Loan administration fees 21,384,301 12,206,032 21,384,301 12,206,032
Service fees 157,917,535 96,851,244 157,917,535 96,851,244
Consortium fees - - - -
Commitment fees 989,993 989,987 989,993 989,987
DD/TT/Swift fees 3,663,233 29,648,698 3,663,233 29,648,698
Credit card/ATM issuance and renewal fees 101,294,363 184,717,696 101,294,363 184,717,696
Prepayment and swap fees - - - -
Investment banking fees 2,399,603 1,345,955 - -
Asset management fees - - - -
Brokerage fees - - - -
Remittance fees 75,707,648 2,137,325 75,707,648 2,137,325
Commission on letter of credit 16,566,753 12,076,552 16,566,753 12,076,552
Commission on guarantee contracts issued 63,935,475 45,935,829 63,935,475 45,935,829
Commission on share underwriting/issue - 790,875 - -
Locker rental 4,543,648 3,242,909 4,543,648 3,242,909
Other fees and commission income 329,829,387 403,817,671 329,787,918 403,805,621
Total fees and Commission Income 778,231,939 793,760,774 775,790,867 791,611,894
4.32 Fees and commission expense
Group Bank
Year ended Year Ended Year ended Year Ended
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
ATM management fees - - - -
VISA/Master card fees - - - -
Guarantee commission 118,359,767 120,742,685 118,359,767 120,742,685
Brokerage - - - -
DD/TT/Swift fees - - - -
Remittance fees and commission 16,470,110 13,361,108 16,470,110 13,361,108
Other fees and commission expense 6,137,806 50,433,875 5,723,778 49,604,580
Total fees and Commission Expense 140,967,683 184,537,668 140,553,655 183,708,373
Payouts on account of fee and commission for services obtained by the bank are presented under this account head. This account head includes card related fees,
guarantee commission, brokerage expenses etc.
4.33 Net trading income
Group Bank
Year ended Year Ended Year ended Year Ended
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Changes in fair value of trading assets - - - - -
Gain/loss on disposal of trading assets - - - - -
Interest income on trading assets - - - - -
Dividend income on trading assets - - - - -
Gain/loss foreign exchange transation 69,351,311 58,901,135 69,351,311 58,901,135 -
Other - - - - -
Net trading income 69,351,311 - 58,901,135 69,351,311 58,901,135
Trading income comprises gains less losses relating to trading assets and liabilities, and includes all realized interest, dividend and foreign exchange differences as
well as unrealized changes in fair value of trading assets and liabilities are presented under this account head. Foreign exchange transactions results include gains
and losses from spot and forward contracts and translated foreign currency assets and liabilities.
76
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Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.34 Other operating income
Group Bank
Year ended Year Ended Year ended Year Ended
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Foreign exchange revauation gain (48,369,367) (27,644,568) (48,369,367) (27,644,568)
Gain/loss on sale of investment securities 397,576,419 - 156,364,346 -
Fair value gain/loss on investment properties - - - -
Dividend on equity instruments 3,121,916 529,624 10,489,805 529,624
Gain/loss on sale of property and equipment (505,767) 367,742 (505,767) 367,742
Gain/loss on sale of investment property - - - -
Operating lease income - - - -
Gain/loss on sale of gold and silver - - - -
Locker rent - - - -
Other 695,526,255 444,964,613 696,756,255 444,964,613
Total 1,047,349,455 418,217,411 814,735,272 418,217,411
Receipt of all other operating income not specifically provided under the income heads from 4.29 to 4.33 above are booked and presented under this head. This
include foreign exchange revaluation gain, gain/loss on sale of available for sale securities, dividend on available for sale securities, gain/loss on sale of property
and equipment, gain/loss on sale of investment properties, operating lease income, gain/loss on sale of gold and silver, locker rental income etc.
A gain of NPR 316,867,550 on disposal of NECO Insurance Ltd (previously an associate) is presented in gain/loss on sale of investment securities of group
financial statements which has been computed as per NAS 28.
Dividend received on NPR 8,143,020 from Sunrise Capital Limited has been deducted from the carrying amount of investment of Sunrise Capital Limited
pursuant to NAS 28.
4.35 Impairment charge/(reversal) for loan and other losses
Group Bank
Year ended Year Ended Year ended Year Ended
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Impairment charge/(reversal) on
Loan and advances to B/FIs 4,935,903 4,600,997 4,935,903 4,600,997
loan and advances to customer 606,171,777 1,328,044,007 606,171,777 1,328,044,007
Financial Investment (604,779) 23,452,125 - (38,653,975)
placement with banks and financial institutions - - - -
property and equipment - - - -
goodwill and intangible assets - - - -
investment properties - (936,212) - (936,212)
Total 610,502,901 1,355,160,916 611,107,680 1,293,054,816
4.36 Personnel Expense
Group Bank
Year ended Year Ended Year ended Year Ended
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Salary 764,131,535 799,728,395 759,575,350 793,721,498
Allowances 598,462,373 549,985,543 597,363,715 548,404,974
Gratuity and Pension expense 653,489,193 638,353,190 653,489,193 638,353,190
Provident fund 72,531,381 76,596,925 72,531,381 76,596,925
Uniform 36,016,620 29,723,080 36,016,620 29,723,080
Training & development expense 44,011,065 28,187,969 44,011,065 28,187,969
Leave encashment 146,870,041 216,864,702 146,674,748 216,864,702
Medical 159,594,625 159,743,145 159,594,625 159,743,145
Insurance 8,434,795 1,748,882 8,434,795 1,748,882
Employees incentive - - - -
Cash-settled share-based payments - - - -
Pension expense - - - -
Finance expense under NFRS - 126,739,166 - 126,739,166
Other expenses related to staff 265,424,322 251,779,651 265,243,466 251,779,651
Subtotal 2,748,965,952 - 2,879,450,649 2,742,934,960 2,871,863,183
Employees bonus 348,541,308 260,583,006 348,219,086 260,583,006
Grand total 3,097,507,260 3,140,033,654 3,091,154,046 3,132,446,188
77
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Rastriya Banijya Bank Limited
Notes forming part of the financial statements
Provision for staff bonus is a mandatory requirement under the requirement of the Bonus Act, 2030. The Provision for staff bonus has been computed as 5 percent
of profit before bonus and taxes. Refer Note 5.20
All expenses related to employees of a bank has been included under this head. Staff Loans are fair valued using the market rates.
4.36.1 Gratuity and Pension Expeneses
Group Bank
Year ended Year Ended Year ended Year Ended
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Gratuity and Pension 768,761,255 551,112,507 768,761,255 551,112,507
Endowment Insurance Fund (115,272,062) 87,240,683 (115,272,062) 87,240,683
Grand Total 653,489,193 638,353,190 653,489,193 638,353,190
4.36.2 Other Expenses related to Employees
Group Bank
Year ended Year Ended Year ended Year Ended
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
- -
Welfare Provident fund 94,633,401 125,234,083 94,633,401 125,234,083
Overtime 5,961,489 4,373,143 5,961,489 4,373,143
Dashain expenses 94,850,112 93,618,358 94,850,112 93,618,358
Employees Loan and others Waivers 1,790,439 2,429,333 1,790,439 2,429,333
Miscellaneous 68,188,881 26,124,735 68,008,025 26,124,735
Grand Total 265,424,322 251,779,651 265,243,466 251,779,651
4.37 Other operating expense
Group Bank
Year ended Year Ended Year ended Year Ended
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Directors’ fee 3,608,325 4,427,590 3,481,525 4,307,690
Directors’ expense 1,284,269 1,309,793 1,254,536 1,280,728
Auditors’ remuneration 6,160,080 3,641,088 5,986,342 3,473,000
Other audit related expense 4,806,565 270,885 4,769,153 237,167
Professional and legal expense 29,419,151 23,979,495 29,419,151 23,979,495
Office administration expense 726,253,375 515,741,883 724,131,492 513,454,723
Operating lease expense 219,266,333 163,349,645 219,266,333 163,349,645
Operating expense of investment properties - - - -
Corporate social responsibility expense 14,454,692 3,733,043 14,454,692 3,733,043
Onerous lease provisions - - - -
Other 129,876,125 70,643,075 128,980,985 69,699,573
Total 1,135,128,913 787,096,497 1,131,744,208 783,515,064
All operating expense other than those relating to personnel expense are recognized and presented under this account head. The expenses covered under this
account head includes office administration expense, other operating and overhead expense, directors’ emoluments, remuneration and non audit fee paid to
auditors, professional and legal expense, expense of restructuring, impairment of non financial assets, expense of corporate social responsibility, etc.
No individual operating lease has terms and conditions that significantly affect the amount, timing and certainty of the consolidated cash flows of the Group.
4.37.1 Office administration expense
Office Administration Expense comprises the following items:
Group Bank
Year ended Year Ended Year ended Year Ended
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Electricity and Water 68,488,286 46,962,565 68,454,684 46,948,704
Repair & Maintenance - - -
a. Building 14,845,607 2,200,137 14,845,607 2,200,137
78
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Rastriya Banijya Bank Limited
Notes forming part of the financial statements
b. Vehicle 10,531,354 7,052,128 10,531,354 7,052,128
c. Others 21,418,277 15,497,560 21,068,071 15,453,831
Insurance 29,241,526 22,750,862 29,217,901 22,749,048
Postage,Telex,Telephone,Fax 56,506,559 42,071,249 56,385,558 42,005,801
Office Equipment, Furniture and Repair 13,755,047 8,921,516 13,755,047 8,921,516
Travelling Allowance and Expenses 47,580,858 39,647,383 47,435,558 39,647,383
Stationary and Printing 62,894,529 64,196,010 62,629,564 63,563,076
Periodicals and Books 3,002,001 2,821,244 2,996,368 2,805,744
Advertisements 34,013,229 18,169,173 33,857,635 17,902,172
Entertaintment 7,728,354 6,282,163 7,566,903 6,274,323
Amortisation - 168,132 - 168,132
Security Expenses 179,432,765 120,650,770 179,432,765 120,650,770
Fuel & Lubricants 51,000,086 37,918,007 50,930,666 37,813,456
Rates & Taxes 17,842,452 11,550,525 17,841,807 11,550,525
Reward 52,525 1,524,500 52,525 1,524,500
Membership & Subscription 1,993,790 3,211,425 1,235,105 2,361,425
Cleaning Expenses 60,317,507 39,052,524 60,317,507 38,935,814
Local Conveyance Transportation 9,363,848 6,537,893 9,332,093 6,537,893
Service Charges 36,244,775 18,413,654 36,244,775 18,388,344
Total 726,253,375 - 515,599,421 724,131,492 513,454,723
4.37.2 Other
Other comprises the following items:
Group Bank
Year ended Year Ended Year ended Year Ended
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Annual General Meeting Expenses 853,698 852,811 722,997 697,893
Loan Recovery Expenses 4,054,181 3,516,026 4,054,181 3,516,026
Recruitment Expenses 7,524,731 51,828,189 7,524,731 51,828,189
Provision for advances 60,687,967 60,687,967
Others 56,755,550 15,664,703 55,991,108 13,657,466
Total 129,876,127 - 71,861,728 128,980,985 69,699,573
4.38 Depreciation & Amortisation
Group Bank
Year ended Year Ended Year ended Year Ended
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Depreciation on property and equipment 157,811,047 247,736,984 156,662,082 246,666,168
Depreciation on investment property - -
Amortisation of intangible assets 6,412,061 6,039,680 6,336,810 5,995,857
Total 164,223,107 - 253,776,664 162,998,892 252,662,025
Depreciation is the systematic allocation of the depreciable amount of an asset over its useful life. Amortization is the systematic allocation of the depreciable
amount of an intangible asset over its useful life. Depreciation measured and recognized as per NFRS on property and equipment, and investment properties, and
amortization of intangible assets is presented under this account head.
79
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Rastriya Banijya Bank Limited
Notes forming part of the financial statements
4.39 Non operating income
Group Bank
Year ended Year Ended Year ended Year Ended
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Recovery of loan written off 132,646,706 203,909,702 132,646,706 203,909,702
Other income 13,794,748 18,756,547 13,794,748 18,756,547
Total 146,441,454 222,666,250 146,441,454 222,666,250
The incomes that have no direct relationship with the operation of transactions are presented under this head.
4.40 Non operating expense
Group Bank
Year ended Year Ended Year ended Year Ended
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Loan written off - - - -
Redundancy provision - 9,162,315 - 9,162,315
Expense of restructuring - - - -
Other expense 713,557 - 713,557 -
Total 713,557 - 9,162,315 713,557 9,162,315
The expenses that have no direct relationship with the operation of transactions are presented under this head. The expense covered under this account head
includes loan written off, recovery of loan, redundancy provision, expense of restructuring etc.
4.41 Income tax expense
Group Bank
Year ended Year Ended Year ended Year Ended
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Current tax expense
Current year 410,388,605 1,309,258,699 408,455,272 1,309,258,699
Adjustments for prior years 36,647,484 1,146,451,229 36,647,484 1,146,451,229
Deferred tax expense
Origination and reversal of temporary differences 1,124,539,495 (1,163,899,996) 1,124,539,495 (1,163,899,996)
Changes in tax rate - - - -
Recognition of previously unrecognised tax losses - - - -
Total income tax expense 1,571,575,583 1,291,809,932 1,569,642,250 1,291,809,932
The amount of income tax on net taxable profit is recognized and presented under this account head. This account head includes current tax expense and deferred
tax expense/deferred tax income.
4.41.1: Reconciliation of tax expense and accounting profit
Group Bank
Year ended Year Ended Year ended Year Ended
31 Asadh 2076 32 Asadh 2075 31 Asadh 2076 32 Asadh 2075
Profit before tax 6,616,162,628 4,951,077,106 6,616,162,628 4,951,077,106
Tax amount at tax rate of 30% 1,984,848,788 1,485,323,132 1,984,848,788 1,485,323,132
Add: Tax effect of expenses that are not deductible for tax purpose - (2,518,213,069) - (2,518,213,069)
Less: Tax effect on exempt income - (426,548,537) - (426,548,537)
Add/less: Tax effect on other items - - - -
Total income tax expense 1,984,848,788 (1,459,438,474) 1,984,848,788 (1,459,438,474)
Effective tax rate 30% -29% 30% -29%
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Rastriya Banijya Bank Limited
Statement of distributable profit or loss
For the year ended 2076 Ashad End
For the Year Ended For the Year Ended
Particulars
on 2076 Ashad End on 2075 Ashad End
Opening balance of Retained Earnings (3,936,371,727) 789,277,793
Adjustments:
Derecognition of Accrued Interest Receivable up to previous Year (-) (1,599,917,396)
Accrued Interest Adjustment (7,524,440)
Prior period Income(+)/(-) 35,598,595 8,266,448
Restated Opening Balance of Retained Earnings (5,508,214,967) 797,544,241
Net profit or (loss)for the year 5,046,520,378 3,659,267,174
1. Appropriations:
1.1 Profit required to be appropriated to statutory reserve 1,036,567,316 881,162,493
a. General reserve 1,009,304,076 731,853,435
b. Capital redemption reserve - -
c. Foreign exchange fluctuation fund - -
d. Corporate social responsibility fund 36,010,512 32,859,628
e. Employees’ training fund (3,747,271) 47,246,571
f. Other (5,000,000) 69,202,859
Profit or (loss) before regulatory adjustment 4,009,953,062 2,778,104,681
Regulatory adjustment :
a. Interest receivable (-)/previous accrued interest received (+) 3,358,584,152 (3,797,102,667)
b. Short loan loss provision in accounts (-)/reversal (+)
c. Short provision for possible losses on investment (-)/reversal (+)
d. Short loan loss provision on Non Banking Assets (-)/resersal (+) (19,079,754) (57,270,561)
e. Deferred tax assets recognised (-)/ reversal (+) 713,263,083 (1,102,284,913)
f. Goodwill recognised (-)/ impairment of Goodwill (+)
g. Bargain purchase gain recognised (-)/resersal (+)
h. Acturial loss recognised (-)/reversal (+) (1,160,014,631) (4,656,470,314)
i. Other (+/-)
-Debt securities recognised at amortised cost
Other Reserve
-Fair value reserve
Distributable profit or (loss) -
Distributable profit or (loss) for the Year 6,902,705,911 (6,835,023,774)
Retained Earnings consolidated from Merger of NIDC - 2,101,107,806
Net Distributable Profit up to this year 1,394,490,944 (3,936,371,727)
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Bank’s Network
238 Branches All over Nepal, 7 Province Office & 77 Districts
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1. Reporting Entity
Rastriya Banijya Bank Limited (“the Bank”), the commercial bank majorly owned by Government of Nepal (99.97%);
was established on 10 Magh 2022 (23 January 1966) under the Rastriya Banijya Bank Act, 2021. The bank was re-
registered as a public limited company on 6 Baishakh 2063 (19 May 2006) under the Companies Act, 2063 with its
registered and central office in Kathmandu.
The Bank operates commercial banking activities as Class “Ka” financial institution under the license from Nepal
Rastra Bank. The operations of the branch were carried out this year from the various 222 Branches, 5 Province
Offices in Nepal.
1.1. Subsidiary
RBB Merchant Banking Limited is a wholly owned subsidiary company of the Bank which was incorporated
on 15 Magh 2072 (29 January 2016), as a public limited company under the Companies Act 2063.
The subsidiary holds license to provide merchant banking and investment banking services under the
Merchant Banking Regulations, 2065. The financial statements of the subsidiary was considered for
preparing the consolidated financial statements of the Bank.
Everest Food Limited, is another subsidiary of the Bank, but not considered for preparing the consolidated
financial statements of the Bank as it was defunct since a long period and its financial statements were
not available.
1.2. “The group” represents the Bank and RBB Merchant Banking Limited.
2. Basis of Preparation
2.1 Statement of Compliance
The financial statements were prepared in accordance with Nepal Financial Reporting Standards (NFRS)
read along with the approved carve-outs and in the format as per Directive No. 4 of NRB Directives,
2075.Historical cost convention was used for financial statement recognition and measurement except
otherwise required by NFRS. Where, other method(s), other than historical costs, such as fair value has
been applied, these have been disclosed in accordance with the applicable reporting framework. The
adoption of NFRS for preparation of financial statements was brought in effect from fiscal year 2074/75.
The amounts of financial statements were presented in Nepalese Rupees (NPR) being the functional
currency of the Bank. The figures were rounded to the nearest rupee except where indicated otherwise.
The financial statements comprise the Statement of Financial Position, Statement of Profit or Loss,
Statement of Other Comprehensive Income, the Statement of Changes in Equity, the Statement of Cash
Flows and the Notes to the Accounts.
2.2 Reporting period and approval of financial statements
The Bank has, for the preparation of financial statements, adopted the NFRS pronounced by Accounting
Standard Board of Nepal with effect from fiscal year 2074/75. The Bank has prepared financial statement
for the fiscal year 2075/76 in accordance with NFRS.
The financial statements of the Bank along with the accompanied notes to the financial statements
were approved by the Board of Directors in its 2334th meeting held on 2076 Poush 27 and the Board
acknowledges the responsibility of preparation of the financial statements. The approved financial
statements have been recommended for approval of the shareholders in the14th annual general meeting
of the Bank.
2.3 Use of Estimates, Assumptions and Judgments
The Bank, under NFRS, is required to apply accounting policies to most appropriately suit its circumstances
and operating environment. Further, the Bank is required to make judgments in respect of items where
the choice of specific policy, accounting estimate or assumption to be followed could materially affect
the financial statements. This may later be determined that a different choice could have been more
appropriate. It is also required to make estimates and assumptions that will affect the assets, liabilities,
disclosure of contingent assets and liabilities, and profit or loss as reported in the financial statements.
The Bank applies estimates in preparing and presenting the financial statements and such estimates and
underlying assumptions are reviewed periodically. The revision to accounting estimates are recognized
in the period in which the estimates are revised, and are applied prospectively.
The accounting policies as explained in Section 3 herein were consistently applied to all the years
presented except otherwise stated. They were further included in the relevant notes for each item of the
financial statements, and the effect and nature of the changes, if any, were disclosed. The accounting
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estimates were appropriately disclosed in the relevant sections of the Notes wherever the estimates have
been applied along with the nature and effect of changes of accounting estimates, if any.
The accounting policies are to be applied consistently. Changes in accounting policies, if any, are to be
disclosed with the financial impact to the extent possible. When polices are not guided by the reporting
framework, NFRS, other reporting standards and generally accepted accounting principles are to be
followed.
2.3.1 Going Concern
The financial statements were prepared on a going concern basis as the Bank has adequate
resources to continue in business for the foreseeable future. In making this assessment, a wide
range of information was considered, which were relevant to present and future conditions,
including future projections of profitability, cash flows and capital resources.
2.4 Reporting Pronouncements
The Bank has, for the preparation of financial statements, adopted the NFRS pronounced by Accounting
Standard Board (ASB) of Nepal as effective on September 13, 2013. The NFRS conform, in all material
respect, to International Financial Reporting Standards (IFRS) as issued by the International Accounting
Standards Board (IASB).
However, the Institute of Chartered Accountants of Nepal (ICAN) vide its notice dated September 20,
2018 has resolved that Carve-outs in NFRS with Alternative Treatment and effective period shall be
provided to the Banks and Financial Institutions regulated by NRB on the specific recommendation of
Accounting Standard Board (ASB). Details of carve out provided are as follows.
2.4.1 NFRS 10: Consolidated Financial Statements
In para 19 of NFRS 10, a parent shall prepare consolidated financial statements using uniform
accounting policies for like transactions and other events in similar circumstances unless it is
impracticable to do so.
The carve out is optional and has been provided for the FY 2017-18 to 2019-20 and the bank has
opted the carve out. Accordingly, Bank’s investment in RBB Merchant Banking Limited, a 100%
owned subsidiary, has been consolidated.
2.4.2 NAS 34: Interim Financial Reporting
In para 2, if an entity’s interim financial report is described as complying with NFRSs, it must
comply with all of the requirements of this Standard. Paragraph 19 requires certain disclosures
in that regard. However, an entity shall not require to restate its corresponding previous interim
period balance if it is impracticable to restate.
The carve out is optional and has been provided for the FY 2017-18 and 2018-19. Accordingly, the
bank has opted the carve out. Bank will avail this option to report the comparative figures in the
interim financial statements for the non-availability of NFRS information for the previous periods.
2.4.3 NAS 39: Financial Instruments: Recognition and Measurement
a) Impairment
In para 58, an entity shall assess at the end of each reporting period whether there is any
objective evidence that a financial asset or group of financial assets measured at amortized
cost is impaired. If any such evidence exists, the entity shall apply paragraph 63 to determine
the amount of any impairment loss unless the entity is bank or financial institutions registered
as per Bank and Financial Institutions Act, 2073. Such entities shall measure impairment
loss on loan and advances as the higher of amount derived as per norms prescribed by
Nepal Rastra Bank for loan loss provision and amount determined as per paragraph 63; and
shall apply paragraph 63 to measure the impairment loss on financial assets other than loan
and advances. The entity shall disclose the impairment loss as per this carve-out and the
amount of impairment loss determined as per paragraph 63.
The carve out is not optional and has been provided for the FY 2017-18 to 2019-20. Bank will
measure the impairment of loan and advances to customers as higher of the impairment as
assessed under NFRS or as per the norms prescribed by Nepal Rastra Bank. The provision
is mandatory where impairment under NFRS and impairment under NRB norms has been
disclosed for comparison and the higher of the two is charged as impairment and recognized
in the financial statements.
b) Impracticability to determine transaction cost of all previous years which is the part of
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effective interest rate
In para 9, The effective interest rate is the rate that exactly discounts estimated future
cash payments or receipts through the expected life of the financial instrument or, when
appropriate, a shorter period to the net carrying amount of the financial asset or financial
liability. When calculating the effective interest rate, an entity shall estimate cash flows
considering all contractual terms of the financial instrument (for example, prepayment, call
and similar options) but shall not consider future credit losses. The calculation includes all
fees paid or received, unless it is immaterial or impracticable to determine reliably, between
parties to the contract that are an integral part of the effective interest rate (see NAS 18
Revenue), transaction costs and all other premiums or discounts. There is a presumption
that the cash flows and the expected life of a group of similar financial instruments can
be estimated reliably. However, in those rare cases when it is not possible to estimate
reliably the cash flows or the expected life of a financial instrument (or group of financial
instruments), the entity shall use the contractual cash flows over the full contractual term of
the financial instrument (or group of financial instruments).
The carve out is optional and has been provided for the FY 2017-18 and 2018-19. Accordingly,
the bank has opted the carve out.
c) Impracticability to determine interest income on amortized cost
In para AG 93, once a financial asset or a group of similar financial assets has been written
down as a result of an impairment loss, interest income is thereafter recognized using the
rate of interest used to discount the future cash flows for the purpose of measuring the
impairment loss. Interest income shall be calculated by applying effective interest rate to
the gross carrying amount of a financial asset unless the financial asset is written off either
partially or fully.
The carve out is optional and has been provided for the FY 2017-18 and 2018-19. Accordingly,
the bank has opted the carve out.
2.5 New Standards in issue but not yet effective
For the reporting of financial instruments, NAS 32 Financial Instruments, Presentation, NAS 39 Financial
Instruments Recognition and Measurements and NFRS 7 Financial Instruments – Disclosures have
been applied. NRFS 9 has been complied for the classification of Financial Instruments.
A number of new standards and amendments to the existing standards and interpretations have
been issued by IASB after the pronouncements of NFRS with varying effective dates. Those become
applicable when ASB Nepal incorporates them within NFRS.
2.6 New Standards and Interpretations Not adapted
The following amendments are not mandatory for 2018 and have not been early adopted by the group.
The Bank is still currently assessing the detailed impact of these amendments.
2.6.1 IFRS 9 ‘Financial Instruments’-Impairment
IFRS 9 ‘Financial Instruments’ was issued by the IASB in July 2014 and effective internationally
for the financials beginning on or after 1 January 2018. Accounting Standard Board of Nepal
endorsed NFRS 9 Financial Instruments with some exceptions, mainly in the Impairment.
Currently, Incurred Loss Model as specified in NAS 39 is used. The requirement of IFRS 9 is
Expected Credit Loss Model.
Expected Credit Loss Model (ECL) of Impairment
The Expected Credit Loss (ECL) model is a forward-looking model. The ECL estimates are
unbiased, probability-weighted, and include supportable information about past events, current
conditions, and forecasts of future economic conditions.
Under the general approach, IFRS 9 recognizes three stage approach to measure expected
credit losses and recognized interest income.
Stage 1: 12-month ECL – No significantly increased credit risk Financial instruments that have
not had a significant increase in credit risk since initial recognition require, at initial recognition
a provision for ECL associated with the probability of default events occurring within the next 12
months (12-month ECL). For those financial assets with a remaining maturity of less than 12
months, a Probability of Default (PD) is used that corresponds to the remaining maturity. Interest
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will be calculated on the gross carrying amount of the financial asset before adjusting for ECL
Stage 2: Lifetime ECL – Significantly increased credit risk in the event of a significant increase in
credit risk since initial recognition, a provision is required for the lifetime ECL representing losses
over the life of the financial instrument (lifetime ECL).
Interest income will continue to be recognised on a gross basis.
Stage 3: Lifetime ECL – Defaulted Financial instruments that move into Stage 3 once credit
impaired and purchases of credit impaired assets will require a lifetime provision. Interest income
will be calculated based on the gross carrying amount of the financial asset less ECL
The management is still assessing the potential impact on its financial statements, if Expected
Credit Loss (ECL) model is introduced.
2.6.2 IFRS-15: Revenue from contract with customers:
The IASB issued a new standard for revenue recognition which overhauls the existing
revenue recognition standards. The standard requires the following five step model
framework to be followed for revenue recognition:
Identification of the contracts with the customer
Identification of the performance obligations in the contract
Determination of the transaction price
Allocation of the transaction price to the performance obligations in the contract (as
identified in step ii)
Recognition of revenue when the entity satisfies a performance obligation.
The new standard would be effective for annual periods starting from 1 January 2018
and early application is allowed. The management is assessing the potential impact on its
financial statements resulting from application of IFRS 15.
IFRS 15 Revenue from contract with customers has not yet been adopted by the Accounting
Standard Board of Nepal.
2.6.3 IFRS 16 ‘Leases’
IFRS 16 ‘Leases’ is effective for annual periods beginning on or after 1 January 2019. IFRS
16 is the new accounting standard for leases and will replace IAS 17 ‘Leases’ and IFRIC
4 ‘Determining whether an Arrangement contains a Lease’. The new standard removes
the distinction between operating or finance leases for lessee accounting, resulting in all
leases being treated as finance leases. All leases will be recognized on the statement
of financial position with the optional exceptions for short-term leases with a lease term
of less than 12 months and leases of low-value assets (for example mobile phones or
laptops). A lessee is required to recognize a right-of-use asset representing its right to
use the underlying leased asset and a lease liability representing its obligation to make
lease payments. The main reason for this change is that this approach will result in a more
comparable representation of a lessee’s assets and liabilities in relation to other companies
and, together with enhanced disclosures, will provide greater transparency of a lessee’s
financial leverage and capital employed. The standard permits a lessee to choose either a
full retrospective or a modified retrospective transition approach.
IFRS 16 Leases has not yet been adopted by the Accounting Standard Board of Nepal.
2.7 Discounting
Discounting has been applied where assets and liabilities are non-current and the impact of the discounting
is material.
2.8 Limitation of NFRS implementation
Wherever the information is not adequately available and the cost to develop the same would exceed
the benefit derived, such exception to NFRS implementation has been noted and disclosed in respective
sections.
3. Significant Accounting Policies
3.1 Basis of Measurement
The financial statements are prepared on a historical cost basis except for the following items which were
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measured or recognized as stated:
1) financial assets and liabilities are measured at fair value at it’s initial recognition. Subsequent recognition
of FVTOCI and FVTPL financial instruments are measured at fair value.
2) liabilities for defined benefit obligations are recognized at the present value of the defined benefit
obligation after deducting the net of the plan assets, plus unrecognized actuarial gains, less unrecognized
past service cost and unrecognized actuarial losses.
3.2 Basis of Consolidation
a. Business Combination
The assets and liabilities from business combination with the acquisition of NIDC during the FY 2074/75
were accounted for using the pooling of interest method as at the acquisition date when control was
transferred to the Bank.
As both the erstwhile entities of RBB and NIDC were under common control of the government, the
assets and liabilities of the combined entity were accounted using the existing book values of pre
merged entities. No bargain purchase gain / goodwill was recognised as a result of the merger. Any
difference between the book values was reflected within equity.
There is no business combination during the fiscal year 2075-76.
b. Non-Controlling Interest (NCI)
For each business combination, the Bank elects to measure any non-controlling interests in the acquiree
either at fair value; or at their proportionate share of the acquiree’s identifiable net assets, which are
generally at fair value.
Changes in the Bank’s interest in a subsidiary that do not result in a loss of control are accounted for
as transactions with owners in their capacity as owners. Adjustments to non-controlling interests are
based on a proportionate amount of the net assets of the subsidiary. No adjustments are made to
goodwill and no gain or loss is recognised in profit or loss.
The Bank does not have any NCI as on reporting date.
c. Subsidiaries
Subsidiaries are the entities controlled by the Bank. The Bank controls an entity if it is exposed, or
has rights, to variable returns from its involvement with the investee and has the ability to affect those
returns through its power over the investee. The Financial Statements of subsidiaries are included in
the Consolidated Financial Statements from the date that control commences until the date that control
ceases.
The Bank reassesses whether it has control if there are changes to one or more of the elements of
control. In preparing the consolidated financial statements, the financial statements are combined line
by line by adding the like items of assets, liabilities, equity, income, expenses and cash flows of the
parent with those of its subsidiary. The carrying amount of the parent’s investment in subsidiary and
the parent’s portion of equity of subsidiary are eliminated in full. All intra group assets and liabilities,
equity, income, expenses and cash flows relating to transactions between entities of the group (such
as interest income and technical fee) are eliminated in full while preparing the consolidated financial
statements.
d. Loss of Control
Upon the loss of control, the Bank derecognizes the assets and liabilities of the subsidiary, carrying
amount of non-controlling interests and the cumulative translation differences recorded in equity related
to the subsidiary. Further parent’s share of components previously recognized in Other Comprehensive
Income (OCI) is reclassified to profit or loss or retained earnings as appropriate. Any surplus or deficit
arising on the loss of control is recognized in the profit or loss. If the Group retains any interest in
the previous subsidiary, then such interest is measured at fair value at the date that control is lost.
Subsequently, it is accounted for as an equity-accounted investee or in accordance with the Group’s
accounting policy for financial instruments depending on the level of influence retained
e. Transaction Elimination on Consolidation
All intra-group balances and transactions, and any unrealized income and expenses (except for foreign
currency transaction gains or losses) arising from intra-group transactions are eliminated in preparing
the consolidated financial statements. Unrealized losses are eliminated in the same way as unrealized
gains, but only to the extent that there is no evidence of impairment
3.3 Cash and Cash equivalent
Cash and cash equivalents include notes and coins on hand and highly liquid financial assets with original
maturities of three months or less from the acquisition date that are subject to an insignificant risk of changes
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in their fair value and are used by the Bank in the management of its short-term commitments. Cash and
cash equivalents are carried at amortised cost in the statement of financial position.
3.4 Financial Assets and Financial Liabilities
3.4.1 Recognition
The Bank initially recognizes a financial asset or a financial liability in its statement of financial position
when, and only when, it becomes party to the contractual provisions of the instrument. The Bank initially
recognize loans and advances, deposits and debt securities/ subordinated liabilities issued on the date
that they are originated which is the date that the Bank becomes party to the contractual provisions of
the instruments. Investments in equity instruments, bonds, debenture, Government securities, NRB
bond or deposit auction, reverse repos, outright purchase are recognized on trade date at which the
Bank commits to purchase/ acquire the financial assets. Regular way purchase and sale of financial
assets are recognized on trade date at which the Bank commits to purchase or sell the asset.
3.4.2 Classification
Financial Assets
The Bank classifies the financial assets as subsequently measured at amortized cost or fair value
on the basis of the Bank’s business model for managing the financial assets and the contractual
cash flow characteristics of the financial assets. The two classes of financial assets are as follows;
a) Financial assets measured at amortized cost: a financial asset is measured at amortized cost
if the asset is held within a business model whose objective is to hold assets in order to collect
contractual cash flows and if the contractual terms of the financial asset give rise on specified
dates to cash flows that are solely payments of principal and interest on the principal amount
outstanding.
b) Financial assets measured at fair value: a financial asset other than those measured at
amortized cost are measured at fair value. They are further classified into two categories as
below:
• Financial assets are measured at fair value through profit or loss if they are held for trading
or are designated at fair value through profit or loss. Upon initial recognition, transaction cost
are directly attributable to the acquisition are recognized in profit or loss as incurred. Such
assets are subsequently measured at fair value and changes in fair value are recognized in
Statement of Profit or Loss.
• Financial assets are measured at fair value through other comprehensive income if the
Investment in an equity instrument that is not held for trading and at the initial recognition,
the Bank makes an irrevocable election that the subsequent changes in fair value of the
instrument is to be recognized in other comprehensive income are classified as financial
assets at fair value though other comprehensive income. Such assets are subsequently
measured at fair value and changes in fair value are recognized in other comprehensive
income.
Financial Liabilities
The Bank classifies its financial liabilities, other than financial guarantees and loan commitments, as
follows:
• Financial Liabilities at Fair Value through Profit or Loss: Financial liabilities are classified at fair
value through profit or loss if they are held for trading or are designated at fair value through
profit or loss. Upon initial recognition, transaction cost are directly attributable to the acquisition
are recognized in Statement of Profit or Loss as incurred. Subsequent changes in fair value is
recognized at profit or loss
• Financial Liabilities measured at amortised cost: Financial liabilities other than those measured at
fair value though profit or loss are classified as subsequently measured at amortized cost using
effective interest method.
3.4.3 Measurement
Initial Measurement
A financial asset or financial liability is measured initially at fair value plus or minus, for an item not
at fair value through profit or loss, transaction costs that are directly attributable to its acquisition or
issue. Transaction cost in relation to financial assets and liabilities at fair value through profit or loss
are recognized in Statement of Profit or Loss.
Subsequent Measurement
A financial asset or financial liability is subsequently measured either at fair value or at amortized cost
based on the classification of the financial asset or liability. Financial asset or liability classified as
measured at amortized cost is subsequently measured at amortized cost using effective interest rate
method.
The amortized cost of a financial asset or financial liability is the amount at which the financial asset
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or financial liability is measured at initial recognition minus principal repayments, plus or minus the
cumulative amortization using the effective interest method of any difference between that initial
amount and the maturity amount, and minus any reduction for impairment or uncollectibility.
Financial assets classified at fair value are subsequently measured at fair value. The subsequent
changes in fair value of financial assets at fair value through profit or loss are recognized in Statement
of Profit or Loss whereas of financial assets at fair value through other comprehensive income are
recognized in other comprehensive income.
3.4.4 De-recognition
De-recognition of Financial Assets
The Bank derecognizes a financial asset when the contractual rights to the cash flows from the
financial asset expire, or it transfers the rights to receive the contractual cash flows in a transaction
in which substantially all the risks and rewards of ownership of the financial asset are transferred or
in which the Bank neither transfers nor retains substantially all the risks and rewards of ownership
and it does not retain control of the financial asset.
On de-recognition of a financial asset, the difference between the carrying amount of the asset (or
the carrying amount allocated to the portion of the asset transferred) and the consideration received
(including any new asset obtained less any new liability assumed) shall be recognized in profit and
loss account.
In transactions in which the Bank neither retains nor transfers substantially all the risks and rewards
of ownership of a financial asset and it retains control over the asset, the Bank continues to recognize
the asset to the extent of its continuing involvement, determined by the extent to which it is exposed
to changes in the value of the transferred asset.
De-recognition of Financial Liabilities
A financial liability is derecognized when the obligation under the liability is discharged or canceled
or expired. Where an existing financial liability is replaced by another from the same lender on
substantially different terms, or the terms of an existing liability are substantially modified, such an
exchange or modification is treated as a derecognition of the original liability and the recognition
of a new liability. The difference between the carrying value of the original financial liability and the
consideration paid is recognized in Statement of Profit or Loss.
3.4.5 Determination of Fair Value
Fair value is the amount for which an asset could be exchanged, or a liability settled, between
knowledgeable, willing parties in an arm’s length transaction on the measurement date. The fair value
of a liability reflects its non-performance risk. The fair values are determined according to the following
hierarchy:
Level 1 fair value measurements are those derived from unadjusted quoted prices in active markets
for identical assets or liabilities.
Level 2 valuations are those with quoted prices for similar instruments in active markets or quoted
prices for identical or similar instruments in inactive markets and financial instruments valued using
models where all significant inputs are observable.
Level 3 portfolios are those where at least one input, which could have a significant effect on the
instrument’s valuation, is not based on observable market data.
When available, the Bank measures the fair value of an instrument using quoted prices in an active
market for that instrument. A market is regarded as active if quoted prices are readily and regularly
available and represent actual and regularly occurring market transactions on an arm’s length
basis. If a market for a financial instrument is not active, the Bank establishes fair value using a
valuation technique. Valuation techniques include using recent arm’s length transactions between
knowledgeable, willing parties (if available), reference to the current fair value of other instruments
that are substantially the same, discounted cash flow analyses.
The best evidence of the fair value of a financial instrument at initial recognition is the transaction
price – i.e. the fair value of the consideration given or received. However, in some cases, the fair
value of a financial instrument on initial recognition may be different to its transaction price. If such
fair value is evidenced by comparison with other observable current market transactions in the same
instrument (without modification) or based on a valuation technique whose variables include only
data from observable markets, then the difference is recognized in profit or loss on initial recognition
of the instrument. In other cases the difference is not recognized in profit or loss immediately but is
recognized over the life of the instrument on an appropriate basis or when the instrument is redeemed,
transferred or sold, or the fair value becomes observable.
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All unquoted equity instruments are recorded at average of price determined as per Capitalised
Earning Method and Net Assets Value per share. Entities of which no data is whatsoever available,
valuation has been done at cost net of impairment if any.
3.4.6 Impairment
At each reporting date the Bank assesses whether there is any indication that an asset may have been
impaired. If such indication exists, the recoverable amount is determined. A financial asset or a group
of financial assets is impaired and impairment losses are incurred if, and only if, there is objective
evidence of impairment as a result of one or more events occurring after the initial recognition of the
asset (a loss event), and that loss event (or events) has an impact on the estimated future cash flows
of the financial asset or group of financial assets that can be reliably estimated.
The Bank considers the following factors in assessing objective evidence of impairment:
- Whether the counterparty is in default of principal or interest payments.
- When a counterparty files for bankruptcy and this would avoid or delay discharge of its obligation.
- Where the Bank initiates legal recourse of recovery in respect of a credit obligation of the
counterpart.
- Where the Bank consents to a restructuring of the obligation, resulting in a diminished financial
obligation, demonstrated by a material forgiveness of debt or postponement of scheduled
payments.
- Where there is observable data indicating that there is a measurable decrease in the estimated
future cash flows of a group of financial assets, although the decrease cannot yet be identified
with specific individual financial assets.
The Bank considers evidence of impairment for loans and advances and amortised cost investment
securities at both a specific asset and collective level. All individually significant loans and advances
and amortised cost investment securities are assessed for specific impairment. Those found not to
be specifically impaired are then collectively assessed for any impairment that has been incurred but
not yet identified.
Loans and advances and amortised cost investment securities that are not individually significant are
collectively assessed for impairment by grouping together loans and advances and amortised cost
investment securities with similar risk characteristics. Impairment test is done on annual basis for
trade receivables and other financial assets based on the internal and external indication observed.
In assessing collective impairment, the Bank uses statistical modelling of historical trends of the
probability of default, the timing of recoveries and the amount of loss incurred, adjusted for
management’s judgment as to whether current economic and credit conditions are such that the
actual losses are likely to be greater or less than suggested by historical trends. Default rates, loss
rates and the expected timing of future recoveries are regularly benchmarked against actual outcomes
to ensure that they remain appropriate.
a) Impairment losses on assets measured at amortized cost
As per NAS 39
Financial assets carried at amortized cost (such as amounts due from Banks, loans and
advances to customers as well as held–to–maturity investments is impaired, and impairment
losses are recognized, only if there is objective evidence as a result of one or more events that
occurred after the initial recognition of the asset. The amount of the loss is measured as the
difference between the asset’s carrying amount and the deemed recoverable value of loan.
Loans and advances to customers with significant value (Principal outstanding Rs 100 million
or more) and borrowers classified as Non Performing as per Nepal Rastra Bank Directives
are assessed for individual impairment test. The recoverable value of loan is estimated on the
basis of realizable value of collateral and the conduct of the borrower/past experience of the
bank. Assets that are individually assessed and for which no impairment exists are grouped
with financial assets with similar credit risk characteristics and collectively assessed for
impairment. The credit risk statistics for each group of the loan and advances are determined by
management prudently based on the past experience. For the purpose of collective assessment
of impairment, the assets are categorized in to the following nine broad product as follows:
1. Term Loan
2. Auto Loan
3. Home Loan
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4. Personal Loan
5. Overdraft
6. Other Working Capital Loan
7. Gold Loan
8. Deprived & Priority Sector Loan
9. Other Loan
If, in a subsequent year, the amount of the estimated impairment loss increases or decreases because
of an event occurring after the impairment was recognized, the previously recognized impairment loss
is increased or reduced by adjusting the income statement. If a future write–off is later recovered, the
recovery is credited to the ’Income Statement’.
As per Loan Loss Provision of Nepal Rastra Bank
Loan loss provisions in respect of non-performing loans and advances are based on management’s
assessment of the degree of impairment of the loans and advances, subject to the minimum provisioning
level prescribed in relevant NRB guidelines. Provision is made for possible losses on loans and advances
including bills purchased at 1% to 100% on the basis of classification of loans and advances, overdraft
and bills purchased in accordance with NRB directives.
Policies Adopted
As per the NFRS Carve out, the Bank measured impairment loss on loan and advances as the higher
of amount derived as per norms prescribed by Nepal Rastra Bank for loan loss provision and amount
determined as per paragraph 63 of NAS 39.
3.5 Trading Assets and Liabilities
Trading assets and liabilities are those assets and liabilities that the Bank acquires or incurs principally
for the purpose of selling or repurchasing in the near term, or holds as part of a portfolio that is managed
together for short-term profit or position taking. They are initially recognized at fair value and subsequently
measured at fair value in the statement of financial position, with transaction costs recognized in profit or
loss. All changes in fair value are recognized as part of net trading income in profit or loss as regarded as
fair value through profit & loss account.
3.6 Derivatives Assets and Derivative Liabilities
Derivatives held for risk management purposes include all derivative assets and liabilities that are not
classified as trading assets or liabilities. Derivatives held for risk management purposes are measured at
fair value in the statement of financial position. Hedge accounting is not adopted for certain derivatives held
for risk management such as Forward Exchange Contracts.
3.7 Property and Equipment
a. Recognition and Measurement
The cost of an item of property and equipment shall be recognized as an asset, initially recognized at
cost, if, and only if it is probable that future economic benefits associated with the item will flow to the
entity; and if the cost of the item can be measured reliably.
Cost includes expenditure that is directly attributable to the acquisition of the asset. The cost of self-
constructed assets includes the following:
- the cost of materials and direct labour;
- any other costs directly attributable to bringing the assets to a working condition for their intended
use;
- when the Bank has an obligation to remove the asset or restore the site, an estimate of the costs
of dismantling and removing the items and restoring the site on which they are located; and
- Capitalized borrowing costs.
The Bank adopts cost model for entire class of property and equipment. Neither, class of the property
and equipment are measured at revaluation model nor is their fair value measured at the reporting
date. Any revaluation reserve acquired from the merger accounted for using pooling of interest method
are shown at the carrying amount. The items of property and equipment are measured at cost less
accumulated depreciation and any accumulated impairment losses.
Purchased software that is integral to the functionality of the related equipment is capitalized as part of
that equipment.
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Subsequent expenditure is capitalized if it is probable that the future economic benefits from the
expenditure will flow to the Bank. Ongoing repairs and maintenance to keep the assets in working
condition are expensed as incurred. Any gain or loss on disposal of an item of property and equipment
(calculated as the difference between the net proceeds from disposal and the carrying amount of the
item) is recognized within other income in profit or loss.
b. Capital Work in Progress
Fixed assets under construction and cost of assets not ready for use are shown as capital work
in progress.
c. Depreciation
Straight line method of depreciation on fixed assets is applied to allocate their cost to their residual
values over their estimated useful life as per management judgment, as follows:
Residual
Class of assets Revised useful life
Value
Computer up to 5 Years 1%
Furniture and 2%
up to 5 Years
Fixtures
Office Equipment up to 5 years 1%
Vehicle up to 7 Years 5%
Building up to 50 Years 10%
0
Leasehold Lower of 15 Years or Lease Period
0
Software 5 years or expiry period whichever is lower
Assets costing less than Rs 2,000 are fully charged to profit loss account in the year of
purchase.
d. De-recognition
The carrying amount of Property and Equipment is derecognized on disposal or when no
future economic benefits are expected from its use or disposal. The gain or loss arising
from the de-recognition of an item of property and equipment is included in profit or loss
when the item is derecognized (unless on a sale & lease back). The gain shall is classified
as revenue.
3.8 Intangible Assets
Acquired Intangible Assets
Intangible assets are initially measured at fair value, which reflects market expectations of the probability
that the future economic benefits embodied in the asset will flow to the Bank, and are amortized on the
basis of their expected useful lives.
Computer software
Acquired computer software licenses are capitalized on the basis of the costs incurred to acquire and
bring to use the specific software. Costs associated with the development of software are capitalized
where it is probable that it will generate future economic benefits in excess of its cost. Computer software
costs are amortized on the basis of expected useful life. Costs associated with maintaining software are
recognized as an expense as incurred.
At each reporting date, these assets are assessed for indicators of impairment. In the event that an
asset’s carrying amount is determined to be greater than its recoverable amount, the asset is written
down immediately. Amortization methods, useful lives and residual values are reviewed at each reporting
date and adjusted if appropriate.
3.9 Property/Non-Current Assets Held for Sale
Investment Property
Investment properties includes land or land and buildings other than those classified as property and
equipment and non-current assets held for sale. Generally, it includes land, land and building acquired
by the Bank as non-banking assets but not sold as on the reporting date.
The Bank holds investment property that has been acquired through enforcement of security over the
loans and advances.
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Non-Current Assets Held for Sale
Non-current assets (such as property) and disposal groups (including both the assets and liabilities of
the disposal groups) are classified as held for sale and measured at the lower of their carrying amount
and fair value less cost to sell when: (i) their carrying amounts will be recovered principally through sale;
(ii) they are FVTOCI in their present condition; and (iii) their sale is highly probable.
Immediately before the initial classification as held for sale, the carrying amounts of the assets (or
assets and liabilities in a disposal group) are measured in accordance with the applicable accounting
policies described above.
3.10 Income Tax
Tax expense comprises current and deferred tax. Current tax and deferred tax are recognised in profit or
loss except to the extent that they relate to items recognised directly in equity or in other comprehensive
income.
a. Current Tax
Current tax is the expected tax payable or recoverable on the taxable income or loss for the year,
using tax rates enacted or substantively enacted at the reporting date, and any adjustment to tax
payable in respect of previous years. Current tax payable also includes any tax liability arising
from the declaration of dividends.
b. Deferred Tax
Deferred tax is recognized in respect of temporary differences between the carrying amounts of
assets and liabilities for financial reporting purposes and the amounts used for taxation purposes.
Deferred income tax is determined using tax rate applicable to the Bank as at the reporting date
which is expected to apply when the related deferred income tax asset is realized or the deferred
income tax liability is settled.
Deferred tax assets are recognized where it is probable that future taxable profit will be available against
which the temporary differences can be utilized.
3.11 Deposits, debts securities issued and subordinated liabilities
a. Deposits
The Bank accepts deposits from its customers under savings account, current account, term
deposits and margin accounts which allows money to be deposited and withdrawn by the account
holder. These transactions are recorded on the bank’s books, and the resulting balance is
recorded as a liability for the Bank and represents the amount owed by the Bank to the customer.
b. Debt Securities Issued
Deposits, debt securities issued and subordinated liabilities are initially measured at fair value
minus incremental direct transaction costs, and subsequently measured at their amortised cost
using the effective interest method, except where the Group designates liabilities at fair value
through profit or loss.
c. Subordinated Liabilities
Subordinated liabilities are those liabilities which at the event of winding up are subordinate to the
claims of depositors, debt securities issued and other creditors. The bank does not have any of
such subordinated liabilities.
3.12 Provisions
The Bank recognizes a provision if, as a result of past event, the Bank has a present constructive or
legal obligation that can be reliability measured and it is probable that an outflow of economic benefit will
be required to settle the obligation.
A disclosure for contingent liability is made when there is a possible obligation or a present obligation
that may but probably will not require an outflow of resources. When there is a possible obligation or a
present obligation in respect of which the likelihood of outflow of resources is remote, no provision or
disclosure is made.
A provision for onerous contract is recognized when the expected benefits to be derived by the Bank
from a contract are lower than the unavoidable cost of meeting its obligation under the contract.
Provisions are reviewed at each reporting date and adjusted to reflect the current best estimate. If it is no
longer probable that an outflow of resources would be required to settle the obligation, the provision is
reversed. Contingent assets are not recognized in the financial statements. However, contingent assets
are assessed continually and if it is virtually certain that an inflow of economic benefits will arise, the
asset and related income are recognized in the period in which the change occurs.
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3.13 Revenue Recognition
Revenue is the gross inflow of economic benefits during the period arising from the course of the
ordinary activities of an entity when those inflows result in increases in equity, other than increases
relating to contributions from equity participants. Revenue is recognized to the extent it is probable that
the economic benefits will flow to the Bank and the revenue can be reliably measured. Revenue is not
recognized during the period in which its recoverability of income is not probable. The Bank’s revenue
comprises of interest income, fees and commission, foreign exchange income, cards income, remittance
income, bancassurance commission, etc. and the bases of incomes recognition are as follows:
a. Interest Income
Interest income on FVTOCI assets and financial assets held at amortised cost shall be recognized
using the bank’s normal interest rate which is very close to effective interest rate using effective
interest rate method.
For income from loans and advances to customers, initial charges are not amortised over the
life of the loan and advances as the income so recognized closely approximates the income that
would have been derived under effective interest rate method. The difference is not considered
material. The Bank considers that the cost of exact calculation of effective interest rate method
exceeds the benefit that would be derived from such compliance.
The effective interest method is a method of calculating the amortised cost of a financial asset or a
financial liability and of allocating the interest income or interest expense over the relevant period.
The effective interest rate is the rate that discounts estimated future cash payments or receipts
through the expected life of the financial instrument or, when appropriate, a shorter period, to
the net carrying amount of the financial asset or financial liability. When calculating the effective
interest rate, the Bank estimates cash flows considering all contractual terms of the financial
instrument (for example, prepayment options) but does not consider future credit losses. The
calculation includes all fees paid or received between parties to the contract that are an integral
part of the effective interest rate, transaction costs and all other premiums or discounts.
The Bank recognizes the interest income on loans and advances as per Guideline on Recognition
of Interest Income, 2019 issued by Nepal Rastra Bank. The guideline requires bank to cease to
accrue interest in case of loan where contractual payments of principal and/or interest are more
than 12 months in arrears, irrespective of the net realizable value of collateral. Further, it also
requires the bank to cease accrual of interest income in case of loans where contractual payments
of principal and/or interest are more than 3 months in arrears and where the “net realizable value”
of security is insufficient to cover payment of principal and accrued interest.
Gains and losses arising from changes in the fair value of financial instruments held at fair value
through profit or loss are included in the statement of profit or loss in the period in which they
arise. Contractual interest income and expense on financial instruments held at fair value through
profit or loss is recognized within net interest income.
b. Fees & Commission
Fees and commissions are recognized on an accrual basis when the service has been provided
or significant act performed whenever the benefit exceeds cost in determining such value.
Whenever, the cost of recognizing fees and commissions on an accrual basis exceeds the benefit
in determining such value, the fees and commissions are charged off during the year.
c. Dividend Income
Dividend income are recognized when right to receive such dividend is established. Usually this
is the ex-dividend date for equity securities. Dividends are presented in net trading income, net
income from other financial instruments at fair value through profit or loss or other revenue based
on the underlying classification of the equity investment.
d. Net Trading Income
Net trading income comprises gains less losses related to trading assets and liabilities, and
includes all realised and unrealised fair value changes, interest, dividends and foreign exchange
differences.
e. Net Income from other financial instrument at fair value through Profit or Loss
Net income from other financial instruments at fair value through profit or loss relates to non-
trading derivatives held for risk management purposes that do not form part of qualifying hedge
relationships and financial assets and liabilities designated at fair value through profit or loss. It
includes all realised and unrealised fair value changes, interest, dividends and foreign exchange
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differences.
3.14 Interest expense
Interest expense on all financial liabilities including deposits are recognized in profit or loss using
effective interest rate method. Interest expense on all trading liabilities are considered to be incidental to
the Bank’s trading operations and are presented together with all other changes in fair value of trading
assets and liabilities in net trading income.
3.15 Employees Benefits
a. Short Term Employee Benefits
Short term employee benefit obligations are measured on an undiscounted basis and are
expensed as the related service is provided. A liability is also recognized for the amount expected
to be paid under bonus required by the Bonus Act, 2030 to pay the amount as a result of past
service provided by the employee and the obligation can be estimated reliably under short term
employee benefits. The Bank provides bonus at 5% of Net Profit before tax. The Bank is a wholly
owned enterprise of Government of Nepal. The percentage of bonus which is to be distributed by
the Government owned enterprises has been determined by the Government of Nepal at 5%.
Short-term employee benefits include all the following items (if payable within 12 months after the
end of the reporting period):
- wages, salaries and social security contributions,
- paid annual leave and paid sick leave,
- profit-sharing and bonuses and
- non-monetary benefits
b. Post-Employment Benefits
Post-employment benefit plan includes the followings;
i. Defined Contribution Plan
A defined contribution plan is a post-employment benefit plan under which the Bank pays
fixed contributions into a separate entity and has no legal or constructive obligation to pay
further amounts. Obligations for contributions to defined contribution plans are recognised
as personnel expenses in profit or loss in the periods during which related services are
rendered.
Contributions to a defined contribution plan that are due more than 12 months after the end
of the reporting period in which the employees render the service are discounted to their
present value.
All permanent employees of the Bank are entitled to receive benefits under the provident fund,
a defined contribution plan, in which both the employee and the Bank contribute monthly at a
pre-determined rate of 10% of the basic salary. The Bank does not assume any future liability
for provident fund benefits other than its annual contribution.
All permanent employees of the Bank are entitled to receive benefits under welfare provident
fund, a defined contribution plan, in which both the Bank contribute two months basic salary
and such amount is transferred to separate retirement fund. The Bank does not assume any
future liability for provident fund benefits other than its annual contribution.
All permanent employees of the Bank are entitled to receive benefits under medical fund, a
defined contribution plan, in which both the Bank contribute certain percentage of annual basic
salary based on level of employees and such amount is transferred to separate retirement
fund. The Bank does not assume any future liability for provident fund benefits other than its
annual contribution.
ii. Defined Benefit plan
A defined benefit plan is a post-employment benefit plan other than a defined contribution
plan. The Bank’s net obligation in respect of defined benefit plans is calculated separately for
each plan by estimating the amount of future benefit that employees have earned in return
for their service in the current and prior periods. That benefit is discounted to determine its
present value. Any unrecognised past service costs and the fair value of any plan assets are
deducted.
The Bank recognises all actuarial gains and losses net of deferred tax arising from defined
benefit plans immediately in other comprehensive income and all expenses related to defined
benefit plans in employee benefit expense in profit or loss.
The Bank recognises gains and losses on the curtailment or settlement of a defined benefit
plan when the curtailment or settlement occurs. The gain or loss on curtailment or settlement
comprises any resulting change in the fair value of plan assets, any change in the present
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value of the defined benefit obligation, any related actuarial gains and losses and any past
service cost that had not previously been recognised.
The bank has pension plan to the permanent employees hired before 2050 B.S and gratuity
plan to employees enrolled after 2050 B.S. Employees are also entitled to receive retirement
benefit on endowment life insurance scheme and leave as per human resource by-laws of
the Bank.
iii. Termination Benefits
Termination benefits are recognised as an expense when the Bank is demonstrably
committed, without realistic possibility of withdrawal, to a formal detailed plan to either
terminate employment before the normal retirement date, or to provide termination benefits
as a result of an offer made to encourage voluntary redundancy. Termination benefits for
voluntary redundancies are recognised as an expense if the Bank has made an offer of
voluntary redundancy, it is probable that the offer will be accepted, and the number of
acceptances can be estimated reliably. If benefits are payable more than 12 months after
the reporting date, then they are discounted to their present value.
3.16 Leases
Lease payments under an operating lease shall be recognized as an expense on a straight-line basis
over the lease term unless either:
(a) Another systematic basis is more representative of the time pattern of the user’s benefit even if
the payments to the lessors are not on that basis; or
(b) The payments to the lessor are structured to increase in line with expected general inflation to
compensate for the lessor’s expected inflationary cost increases. If payments to the lessor vary
because of factors other than general inflation, then this condition is not met.
Majority of lease agreements entered by the bank are with the clause of normal increment of 5%-10%
every two years which the management assumes are in line with the lessor’s expected inflationary cost
increases.
3.17 Foreign Currency Translation
The financial statements are presented in Nepalese Rupees (NPR).
Transactions in foreign currencies are initially recorded at the functional currency rate of exchange
ruling at the date of the transaction. Monetary assets and liabilities denominated in foreign currencies
are retranslated at the functional currency rate of exchange at the statement of financial position date.
Foreign exchange gains and losses resulting from the settlement of such transactions, and from
the translation at year-end exchange rates of monetary assets and liabilities denominated in foreign
currencies are recognised in the statement of profit or loss.
Non-monetary assets and liabilities are translated at historical exchange rates if held at historical cost,
or year-end exchange rates if held at fair value, and the resulting foreign exchange gains and losses are
recognized in either the statement of profit or loss or shareholders’ equity depending on the treatment
of the gain or loss on the asset or liability.
3.18 Financial guarantee and loan commitment
Financial guarantees are contracts that require the Bank to make specified payments to reimburse the
holder for a loss it incurs because a specified debtor fails to make payment when due in accordance
with the terms of agreement.
Loan commitments are firm commitments to provide credit under pre-specified terms and conditions.
Loan commitment is the commitment where the Bank has confirmed its intention to provide funds to
a customer or on behalf of a customer in the form of loans, overdrafts, future guarantees, whether
cancellable or not, or letters of credit and the Bank has not made payments at the reporting date, those
instruments are included in these financial statement as commitments.
3.19 Share Capital and Reserves
The Bank classifies capital instruments as financial liabilities or equity instruments in accordance with
the substance of the contractual terms of the instruments. Equity is defined as residual interest in total
assets of the Bank after deducting all its liabilities. Common shares are classified as equity of the Bank
and distributions thereon are presented in statement of changes in equity.
Dividends on ordinary shares and preference shares classified as equity are recognized in equity in the
period in which they are declared.
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Incremental costs directly attributable to the issue of an equity instrument are deducted from the
initial measurement of the equity instruments considering the tax benefits achieved thereon.
The reserves include retained earnings and other statutory reserves such as general reserve,
bond redemption reserve, foreign exchange equalization reserve, regulatory reserve etc.
Regulatory reserve includes any amount derived as result of NFRS convergence with effect in
retained earning computed as per NRB Directive No. 4.
3.20 Earnings per share including diluted
The Bank presents basic and diluted earnings per share (EPS) data for its ordinary shares. The basic
EPS is calculated by dividing the profit or loss attributable to ordinary shareholders of the Bank by the
weighted average number of ordinary shares outstanding during the period. Diluted EPS is determined
by adjusting the profit or loss attributable to ordinary shareholders and the weighted average number of
ordinary shares outstanding for the effects of all dilutive potential ordinary shares.
3.21 Segment Reporting
The Bank’s segmental reporting is in accordance with NFRS 8 Operating Segments. Operating
segments are reported in a manner consistent with the internal reporting provided to the bank’s
management committee, which is responsible for allocating resources and assessing performance of
the operating segments. Bank has no practice of accounting intra segment revenue or expenses.
Geographical segments are considered for the purpose of segment reporting. Income and expenses
Rastriya
directly associated with each Banijya
segment Bankin Limited
are included determining business segment performance.
Explanatory Notes, Disclosures and Additional Information: FY 2075/76
5. Disclosures and Additional Information
5. 5.1 Risk Management
Disclosures and Additional Information
5.1 RiskRisk
Management
Management structure of the Bank has set clear separation between Businesses function and
risk management function. Accordingly, the Bank has set up a separate Risk Management and Credit
Risk Monitoring
Management Department (RMCMD)
structure of headed
the Bank has by Chief
set clear Risk Officer
separation between(CRO) who isfunction
Businesses also theand department
risk management function. Accordingly, the Bank has set up a separate Risk Management and
chief. The RMCMD oversees global, macro, micro and departmental level risk that arise out of daily
Credit Monitoring Department (RMCMD) headed by Chief Risk Officer (CRO) who is also the
businesschief.
department operation as well as
The RMCMD on periodic
oversees basis
global, and are
macro, putand
micro to the oversight of
departmental Senior
level risk Management,
that
Risk Management Committee and the Board to discuss the reports thereon
arise out of daily business operation as well as on periodic basis and are put to the oversight and issue instructions
of as
Seniorappropriate.
Management, The RMCMD also develops
Risk Management the mechanism
Committee and thefor assessing
Board and reviewing
to discuss the reportsits thereon
risk management
and policies,
issue instructions
processesasand appropriate.
proceduresThe for RMCMD
individualalso develops the
risk elements, at amechanism for assessing
regular interval, based on the main
findings ofitsthe
and reviewing riskmonitoring
management reports and processes
policies, the resultsandof procedures
analysis of for
developments from
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elements,
at a regular interval, based on the main findings of the monitoring reports and the results of analysis
changes and other environmental factors.
of developments from external market changes and other environmental factors.
Board
Risk Management Committee Chief Executive Officer
Management Level Risk Deputy Executive Officer
Management Committee
Risk Management Department
Stress testing Wing
ICAAP and Capital
Management (CM Wing)
Credit Risk Management
and Monitoring Wing
Market Risk Management
Wing
Operation and Other Risk
Management Wing
Figure: Risk Management - Structure
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i. Risk Management Committee
Board of Directors is the apex and supreme authority of the Bank and is responsible to frame
and implement robust policies and framework for effective compliance of regulation and direction
issued by the regulatory authority. BOD ensures the strategies, policies and procedure is in
accordance with the risk appetite/tolerance limit for effective management of risk within the Bank.
The board understands the nature of risk of the bank, and periodically reviews reports on risk
management, including policies and standards, stress testing, liquidity and capital adequacy
through the reporting by the Risk Management Committee and the Asset- Liabilities Management
Committee.
Pursuant to the NRB directive on corporate governance, the Bank has established Risk
Management Committee with well-defined terms of reference in line the NRB directive. At least
four quarterly meeting is conducted on annual basis however number of meeting can be increased
as per the requirement. The committee supervises overall risk management of the Bank broadly
classified as liquidity risk, market risk, operational risk, credit risk and residual risk.
ii. Risk Governance
Bank has prepared and implemented policies and procedures to mitigate the risk at enterprises
level arising to the bank and has inculcated risk culture among the employees by establishing
ownership mentality, capacity building programs, well defined job responsibilities and inhabiting
good ethical culture.
Through its Risk Management Framework, the Bank seeks to efficiently manage credit,
market and liquidity risks which arise directly through the Bank’s commercial activities as well
as operational, regulatory and reputational risks which arise as a normal consequence of any
business undertaking.
The Risk Management Committee is responsible for the establishment of, and compliance with,
policies relating to management risk, supply risk, production risk, demand risk and collection risk.
The Assets and Liabilities Committee is responsible for the management of capital and
establishment of, and compliance with, policies relating to balance sheet management, including
management of liquidity, capital adequacy and structural foreign exchange and interest rate
exposure and tax exposure.
The bank’s risk governance structure is such that the responsibility for maintaining risk within
the banks risk blanket is cascaded down from the Board to the appropriate functional, client
business, senior management and committees. Information regarding material risk issues and
compliance with policies and standards is communicated through the business, functional, senior
management and committees.
iii. Risk Management Policy Guidelines
Risk Management Policy Guidelines 2016 has been designed in compliance to Nepal Rastra
Bank’s Risk Management Guidelines, 2010 in order to provide a framework for ensuring setting
up of systematic Risk Management function at Rastriya Banijya Bank. “Risk Management
Policy Guidelines, 2016” will play a vital role in laying a foundation stone towards identification,
measurement, monitoring and control of all the major risks that the bank is exposed. Besides, the
bank aims that these policy guidelines will go a long way in embedding a “calculated risk taking”
culture” in the organization. “Risk Management Policy Guidelines, 2016” of the bank shall provide
guidance for designing the Risk Management Process of Rastriya Banijya Bank and the same shall
include policies, standards, methodologies, procedures and limits for the implementation of the
process. “Risk Management Policy Guidelines, 2016” will be in harmony with the ICAAP Policy of
the bank and the same shall set a foundation stone for the adoption of the advanced approaches
to identification, measurement, monitoring and control of risks that the bank is exposed.
iv. Internal Control
The Board is responsible for ensuring the Bank has appropriate internal control framework in
place that supports the achievement of the strategies and objectives. The various functions of the
Bank should be looked upon with a view to establish a proper control mechanism is in place during
expansion and growth which enables it to maximize profitable business opportunities, avoid or
reduce risks which can cause loss or reputational damage, ensure compliance with applicable
laws and regulations and enhance resilience to external events.
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The Board has set policies and procedures of risk identification, risk evaluation, risk mitigation and
control/monitoring, in line with the NRB directives has effectively implemented the same at the
Bank.
The effectiveness of the Company’s internal control system is reviewed regularly by the Board, its
Committees, Management and Internal Audit department.
The Internal Audit monitors compliance with policies/standards and the effectiveness of internal
control structures across the Bank through regular audit, special audit, information system audit,
Off Site review and AML/CFT/KYC audit. The audits observations are reported to the Chief
Executive Officer and Business Heads for initiating immediate corrective measures. Internal Audit
reports are periodically forwarded to the Audit Committee for review and the committee issues
appropriate corrective action in accordance with the issue involved to the respective department,
regional offices or branches.
v. Risk Identified and its mitigation
Credit Risk
Credit risk is the probability of loss of principle and reward associated with it due to failure of
counterparty to meet its contractual obligations to pay the Bank in accordance with agreed
terms. The Credit Risk Monitoring and Reporting Framework/ have been prepared in order
to mitigate/minimize the credit risk of the Bank through appropriate monitoring and reporting
framework established within the Bank.
Bank has implemented various System/ Policies/ Procedures/ Guidelines for the effective
management of Credit Risk. For the purpose of assessment of credit risk of the bank,
following activities were carried out:
Current system/policies/procedures/guidelines formulated were gone through;
Actual Exposure of credit limit product wise, segment wise were checked against
Risk Appetite, tolerance limit mentioned in Respective Product Paper Guidelines,
Credit Policy and Risk Management Policy;
Review of various reports prepared by the Departments such as Monitoring Report,
Loan Overdue Report, Loan Report, NRB reports and risk assessment reports.
Credit Risk Management is ultimately the responsibility of the Board of Directors hence
Overall strategy as well as significant policies has to be reviewed by the board regularly.
Further, Senior Management is responsible for implementing the bank’s credit risk
management strategies and policies and ensuring that procedures are put in place to
manage and control credit risk and the quality of credit portfolio in accordance with these
policies.
Bank has following framework in place for the management of credit risk:
Board of Directors of the Bank has approved renewal in Credit Policy and Credit Risk
Management Policy.
The Board of Directors has approved various product papers which need to be
approved by the Board of Directors as per regulatory requirement.
The Board level Risk Management Committee reviews various credit risks reported
by the management and recommends the Board for management of identified credit
risk.
Management Level Risk Management Committee reviews the credit risks as reported
by the department and recommends the related risky areas.
Risk Management Department, supervised by Department head has been formed
for the overall Risk Management function of the Bank..
Loan Recovery Department directly manages accounts with sustained deterioration
along with all collection related activities.
Following major policies and procedural guidelines has been reviewed/approved and
implemented to manage the Credit Risk.
‒ Credit Manual
‒ Agriculture Credit Manual
‒ Deprived Sector Loan Manual
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‒ Risk Management Policy Guidelines
‒ Loan Recovery Manual
‒ Collateral Security Valuation Manual
‒ Loan Write off Bylaw
‒ Credit Related Product Papers
‒ Various Credit related circulars
Further, the Bank has following Departments in place which are responsible for performing
prescribed activities related to credit. Primary responsibility for management of credit risk
lies with the respective departments. These Departments are also responsible to perform
the activities as per existing internal control system established in line with the prescribed
policies, guidelines and procedures for management of credit risk.
‒ Corporate and SME Department
‒ Infrastructure and Consortium Department
‒ Agriculture and Social Banking Department
‒ Loan Recovery and Debt Restructuring Department
‒ Risk Management and Credit Monitoring Department
All the above departments report to the Deputy Executive Officer directly as prescribed
by the Organizational Structure of the Bank developed by the Board of Directors except
in case of Risk Management and Credit Monitoring Department which reports to the Risk
Management Committee through Department Head.
i. Maximum exposure to credit risk
The bank has financial assets consisting mainly of loans & advances and investments
at amortized cost. In these cases, the maximum exposure to credit risk is the carrying
amount of the related financial assets.
ii. Credit quality of neither past due nor impaired and past due or impaired
The table below shows the credit quality by class of asset for all financial assets
exposed to credit risk, based on the Bank’s internal credit rating system.
Past
Neither past due Past due More Individually
due less Past due 91 to
Particulars Total
180 days
nor impaired 90 days than 180 days impaired
Financial Assets
Assets carried at Amortised Cost
Cash and cash equivalent 8,194,978,237 - - - - 8,194,978,237
Due from Nepal Rastra Bank 12,359,997,257 - - - - 12,359,997,257
Placement with Bank and Financial Institutions 373,490,000 - - - - 373,490,000
Loans and advances 139,761,065,297 - 1,768,995,912 5,030,420,322 146,560,481,531
Investment securities 37,943,219,690 37,943,219,690
Other Assets 11,151,965,019 11,151,965,019
Fair Value through Profit and Loss (FVTPL)
Derivative financial instruments. - - - - - -
Fair Value through Other
Comprehensive Income (FVTOCI)
Investment securities 2,238,423,254 - - - - 2,238,423,254
Investment in subsidiaries 200,000,000 - - - - 200,000,000
Total 212,223,138,754 - 1,768,995,912 5,030,420,322 - 219,022,554,988
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Operational Risk
Operational Risk is defined as the risk of potential loss resulting from inadequate or failed internal
processes, people and systems or from the impact of external events, including legal risks for the
bank. Operational Risk is pervasive across all the functions of the Bank and is influenced by all
resources, including human resource, systems and procedural designs, deployed by the Bank to
carry out those functions. Operational Risk can be caused by both internal and external sources
such as fraud, business interruptions, system failures, damage to physical infrastructure, failure in
execution and service delivery, inherent risks in products, customers, inadequacy in procedures
or flawed process designs, and business practices. The risk can occur in any business function or
the business supporting functions.
The Bank is committed to be governed with a strong culture of risk management and ethical
business practices and therefore to averse it from potentially damaging operational risk events
and is in a sound position to deal effectively with those events that do occur. The actions of the
board and senior management, and policies, processes and systems provide the foundation for a
sound risk management culture.
Bank seek to minimize our exposure to operational risk by use of key control standards, key
control self-assessments and key risk indicators as toolkits to identify, assess, monitor and control
operational risk events through timely acknowledgement of emerging threats and underlying
vulnerabilities. The Bank shall also ensure highest level of governance standards and adherence
to Code of Conduct and robust compliance to all regulatory as well as the Bank’s internal policy,
procedures and guidelines.
Effective policies, procedural guidelines and standard operating procedure are crucial tools for
sound risk management. Therefore, adequacy and effectiveness of the policies and procedures
and their effective implementation is closely monitored by the department to ensure that they have
continuing relevance in line with regulatory requirement and adjusts to dynamic risk environment
of the industry.
Following major existing Policies/ guiding documents having close bearing with management of
operation risk has been reviewed/approved and implemented:
Financial Administration By-laws
Trade Finance Manual
Budget Manual
Employee by-laws
CARD and ATM Operational Manual
eBanking Operational Manual
Paybill Operational Manual
Branch Operational Manual
ICT Policy and Guidelines
AML/ CFT Policy and Procedures
ICAAP Policy
Waste Paper Disposal Policy
Risk Management Policy Guidelines
Market Risk& Liquidity Risk
Market risk refers to the risk to a bank resulting from movements in market prices, in particular,
changes in interest rates, foreign exchange rates, and equity and commodity prices. Market risk
is defined as the risk of losses in on and off-balance sheet positions arising from movements in
market prices. The risks subject to this requirement are:
a. Interest Rate Risk: Interest rate risk is the risk that the fair value or future cash flows of a
financial instrument will fluctuate because of changes in market interest rates.
b. Currency Risk: Foreign exchange risk is the potential for the Bank to experience volatility
in the value of its assets, liabilities and solvency and to suffer actual financial losses as
a result of changes in value between the currencies of its assets and liabilities and its
reporting currency.
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c. Equity Price Risk: Equity price risk is the risk that the fair value or future cash flows of a
financial instrument will fluctuate because of changes in equity prices (other than those
arising from interest rate risk or currency risk), whether those changes are caused by
factors specific to the individual financial instrument or its issuer, or by factors affecting all
similar financial instruments traded in the market.
The major sources of market risk for the bank are interest rate risk, exchange rate risk and liquidity
risk. Bank has an Assets Liability Committee which meets regularly to identify and manage these
risks as per the laid down policies and procedures. Treasury Back Office (TBO) regularly assess
and monitor the treasury position and transaction of the Bank. TBO analyzed the net open position
on a daily basis to mitigate all possible risk associated to foreign currency. ALCO on regular interval
evaluates the sensitivity of asset and liability towards interest rate. Further interest sensitivity
analysis is conducted to act as a tool to mitigate possible interest rate risk.
In order to evaluate the liquidity position, Bank has been calculating and evaluating liquidity ratio
on daily basis. Major inflows/outflows having impact on the liquidity is monitored on daily basis.
Transactions which have material impact on the liquidity position of the Bank are communicated
without any delay to relevant department that manages fund. Sources and utilization of the fund
are monitored on daily basis. Also regulatory limit of credit deposit position is also monitored and
circulated to all concerned units on daily basis.
The following table depicts the maturity profile of the investment portfolio on a undiscounted cash
flow basis which is designed and managed to meet the required level of liquidity as and when
liquidity outgo arises taking into consideration the time horizon of the financial liabilities of the
business.
Less than3
Particulars 3 to 6 months 6 to 1 year More than 1 year Total
month
Assets
Cash and cash equivalent 8,194,978,237 - - - 8,194,978,237
Due from Nepal Rastra Bank 12,359,997,257 - - - 12,359,997,257
Placement with Bank and Financial
373,490,000 - - - 373,490,000
Institutions
Derivative financial instruments. - - - - -
Other trading assets - - - - -
Loans and advances 18,625,188,079 23,307,233,403 50,829,777,387 53,798,282,663 146,560,481,531
Investment Securities 20,144,642,944 7,678,000,000 5,957,000,000 6,402,000,000 40,181,642,944
Investment in subsidiaries 200,000,000 - - - 200,000,000
Investment in associates 97,858,000 - - - 97,858,000
Other assets 16,528,228,185 - - 1,913,501,726 18,441,729,911
Total 76,524,382,702 30,985,233,403 56,786,777,387 62,113,784,389 226,410,177,880
Liabilities
Due to Bank and Financial
7,860,034,385 - - - 7,860,034,385
Institutions
Due to Nepal Rastra Bank 352,044,206 - - - 352,044,206
Derivative financial instruments - - - - -
Deposits from customers 42,516,859,572 3,377,409,609 10,826,206,438 132,534,859,958 189,255,335,577
Borrowing 687,258 - - 60,000,000 60,687,258
Other liabilities 4,541,770,208 - - 2,398,628,804 6,940,399,012
Debt securities issued - - - - -
Total 55,271,395,630 3,377,409,609 10,826,206,438 134,993,488,761 204,468,500,438
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5.2. Capital Management
5.2.1 Qualitative disclosures
The Bank has formulated and implemented the “Internal Capital Adequacy Assessment Process
2015” (ICAAP Policy 2015) which has been approved by the Board of Directors. The policy is a
system of sound, effective, and complete strategies and processes that allow the Bank to assess
and maintain, ongoing basis, the amounts, types and distribution of internal capital that the Bank
considers adequate to cover the nature and level of risk to which the Bank is or might be exposed
to.
The Bank maintains an actively managed capital base to cover risks inherent in the business and
is meeting the capital adequacy requirements of the Nepal Rastra Bank. The adequacy of the
Bank’s capital is monitored using, among other measures, the rules and ratios established by the
Basel Committee and adopted by the Nepal Rastra Bank.
The Bank’s policy is to maintain a strong capital base to maintain investor, creditor and market
confidence and sustain the future development of the business.
The Bank has complied with Capital Adequacy requirement of the Nepal Rastra Bank.
The Bank’s regulatory capital consists of the following elements
Tier 1 Capital or Core Capital, which includes Paid Up Capital, Statutory General Reserves,
Retained Earnings, other free reserves and deductions of Deferred Tax Assets, Investment in
equity of institutions with financial interests
Tier 2 Capital or Supplementary Capital, which includes General Loan Loss Provision, Exchange
Equalization Reserves, Subordinated Term Debt, Investment Adjustment Reserve, Other Reserve
Regulatory minimum paid up capital
Commercial banks were required by the Monetary Policy 2015/16 to attain a stipulated minimum
paid up capital of NPR 8 billion by mid-July 2017. As on the reporting date, the Bank’s paid
up capital stood at NPR 9.005 billion (Previous Year 9.005 Billion) and is in compliance the
requirement.
5.2.2 Quantitative disclosures
a) Capital Structure and Capital Adequacy
i. Capital Adequacy Ratio
S.N Particulars 2075-76 2074-75
(A) Tier 1 Capital [Core Capital (CET 1+AT1)] 18,667,322,909 12,365,000,000
a Paid up Equity Share Capital 9,004,795,700 9,005,000,000
b Equity Share Premium - -
c Proposed Bonus Equity Shares - -
d Statutory General Reserves 8,178,908,597 7,173,000,000
e Retained Earnings 1,394,490,944 789,000,000
f Un-audited current year cumulative profit/(loss) - (4,725,000,000)
g Capital Redemption Reserves - -
Capital Adjustment Reserves( Capital Reserve Fund created as per
direction of finance ministry in connection with condition related to loan
h 481,195,653 481,000,000
waiver and reimbursement as per Small and Cottage Industries Loan
Waiver Guidelines 2065)
i Dividend Equalisation Reserves - -
j Other free Reserves 5,500,000 5,000,000
k Less: Goodwill - -
l Less: Intangible Assets (44,603,616) (24,000,000)
m Less: Deferred Tax Assets - -
m Less:Fiticious Assets - -
n Less: Investment in equity of Licensed Financial Intitutions - -
o Less: Investment in equity of institutions with Financial Interests (297,858,000) (243,000,000)
p Less: Investment in equity of institutions in excess of the limits (55,106,369) (96,000,000)
q Less: Investments arising out of Underwriting Commitments - -
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S.N Particulars 2075-76 2074-75
r Less: Reciprocal crossholdings - -
s Less: Purchase of Land and Buildings in excess of limit and unutilized - -
t Less: Cash Flow Hedge - -
u Less: Defined Benefit Pension Assets - -
v Less: Unrecognized Defined Benefit Pension Liabilities - -
w Less: Other Deductions - -
Adjustment under Pillar II - -
a Less: Shortfall in Provision (6.4a 1) - -
Less: Loans and Facilities extended to related parties and restricted
b - -
lending (6.4a 2)
Additional Tier 1 (AT1) - -
a Perpetual Non-cumulative Preference Share Capital - -
b Perpetual Debt Instruments - -
c Stock Premium -
(B) SUPPLEMENTARY CAPITAL (TIER II) 1,636,063,711 1,597,000,000
a Cumulative and/or Redeemable Preference Shares - -
b Sub-ordinated Term Debt - -
c Hybrid Capital Instruments - -
d Stock Premium - -
e General Loan Loss Provision 1,404,686,336 1,348,000,000
f Exchange Equalization Reserve 97,319,666 97,000,000
g Investment Adjustment Reserve 58,003,700 63,000,000
h Asset Revaluation Reserve 30,942,353 30,000,000
i Other Reserves 45,111,656 59,000,000
TOTAL CAPITAL FUND (TIER I AND TIER II) 20,303,386,620 13,962,000,000
CAPITAL ADEQUACY RATIOS 2075-76 2074-75
Core Capital 12.31% 9.98%
Supplementary Capital 1.08% 1.24%
Total Qualifying Capital 13.39% 11.22%
ii. Internal approach to assess the adequacy of capital to support current and future
activities, if applicable
To ensure that the Bank’s capital adequacy commensurate to demand of the Bank’s capital
required by the business planning, the Management and the Board prudently and proactively
engage on ongoing process of capital and risk assessment, stress testing and scenarios testing,
monitoring and reporting as per the ICAAP 2015.
The Bank follows “Stress Testing Guidelines 2012” issued by Nepal Rastra Bank in order to assess
of the vulnerability of the Bank under various stress situations typically, application of “what if”
scenarios, especially in the problematic identification of low frequency but high severity events
and identifying expected and unexpected losses. It focuses on capturing the impact of large,
but still plausible events and understanding the overall risk profile in a coherent and consistent
framework, including impact analysis on earnings, solvency and liquidity.
A formal monitoring and reporting mechanism have been established to provide the senior
management necessary information on the risk profile, trends, and the capital requirements as
per ICAAP 2015 and Stress Testing Guidelines. Such reports are being prepared on a monthly
and quarterly basis and circulated to relevant business units/departments, Risk Management
and Credit Department, and tabled in Assets Liability Committee (ALCO) meeting. Further
quarterly reports are presented to the Risk Management Committee and the Board for review and
discussions.
iii. Summary of the terms, conditions and main features of all capital instruments, especially
in case of subordinated term debts including hybrid capital instruments
Ordinary share capital: The Bank has only one class of equity shares having a par value of Rs.100
per share. Each holder of equity shares is entitled to one vote per share. In the event of liquidation
of the Bank, holder of equity shares will be entitled to receive remaining assets of the Bank after
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distribution of preferential amount. The distribution will be in proportion to the number of equity
shares held by the shareholders.
b) Risk Exposures
i. Risk weighted exposures for Credit Risk, Market Risk and Operational Risk
Particulars 2075-76 2074-75
RISK WEIGHTED EXPOSURES
Risk Weighted Exposures for Credit Risk 129,606,079,281 104,261,254,436
Risk Weighted Exposures for Operational Risk 12,865,917,875 11,185,196,430
Risk Weighted Exposures for Market Risk 359,057,484 250,849,204
Total Risk Weighted Exposures (Before Banks adjustment of Pillar II) 142,831,054,639 115,697,300,070
Adjustment under Pillar II -
Add: ALM Policies and Practices are not satisfactory, add 1 % of net interest income
- -
to RWE
Add: …..% total Deposit RWE due to insufficient Liquid Assets (6.4a 6) - -
Add: 3% of Gross total Income of Previous Financial Year for Inadequate Operational
3,074,170,119 3,529,900,000
Risk Management Process(6.4a 7)
Add: 4 % of the total Risk Weighted Exposures for unsatisfactory overall risk
5,713,242,186 4,627,892,003
management policies and procedures (6.4a 9)
Add: 3% of the total RWE due to non-compliance to disclosure requirement (6.4a 10) - -
Total Risk Weighted Exposures (After Banks adjustment of Pillar II) 151,618,466,943 123,855,092,073
c) Total risk weighted exposure calculation table
Net Risk Risk Weighted
A. On Balance Sheet Book Specific Eligible
Value (d)= (a) - Weight Exposures (f) =
Transactions Value (a) Provision (b) CRM (C)
(b) - (c) (e) (d)*(e)
Cash Balance 5,041,073,631 - - 5,041,073,631 0% -
Balance with Nepal Rastra
12,359,997,257 - - 12,359,997,257 0% -
Bank (NRB)
Gold - - - - 0% -
Investments in Nepalese
37,584,582,295 - - 37,584,582,295 0% -
Government Securities
All Claims on Government of
15,065,154,860 - - 15,065,154,860 0% -
Nepal
Investments in Nepal Rastra
- - - - 0% -
Bank Securities
All Claims on Nepal Rastra
- - - - 0% -
Bank
Claims on Foreign Government
and Central Banks ( ECA rating - - - - 0% -
0-1)
Claims on Foreign Government
and Central Banks ( ECA rating - - - - 20% -
2)
Claims on Foreign Government
and Central Banks ( ECA rating - - - - 50% -
3)
Claims on Foreign Government
and Central Banks ( ECA rating - - - - 100% -
4 - 6)
Claims on Foreign Government
and Central Banks ( ECA rating - - - - 150% -
7)
Claims on BIS, IMF, ECB,
EC and on Multilateral
- - - - 0% -
Development Banks(MDBs)
recognized by framework
Claims on other Multilateral
- - - - -
development bank
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Net Risk Risk Weighted
A. On Balance Sheet Book Specific Eligible
Value (d)= (a) - Weight Exposures (f) =
Transactions Value (a) Provision (b) CRM (C)
(b) - (c) (e) (d)*(e)
Claims on Public Sector Entities
- - - - 20% -
( ECA rating 0-1 )
Claims on Public Sector Entities
- - - - 50% -
( ECA rating 2 )
Claims on Public Sector Entities
1,026,169,443 - - 1,026,169,443 100% 1,026,169,443
( ECA rating 3- 6 )
Claims on Public Sector Entities
- - - - 150% -
( ECA rating 7 )
Claims on Domestic Banks
that meet Capital Adequacy 2,904,815,572 - - 2,904,815,572 20% 580,963,114
Requirements
Claims on Domestic Banks that
do not meet Capital Adequacy - - - - 100% -
Requirements
Claims on Foreign Banks ( ECA
310,166,035 - - 310,166,035 20% 62,033,207
rating 0-1 )
Claims on Foreign Banks ( ECA
8,326,811 - - 8,326,811 50% 4,163,406
rating 2 )
Claims on Foreign Banks ( ECA
304,086,186 55,813,872 - 248,272,314 100% 248,272,314
rating 3- 6 )
Claims on Foreign Banks ( ECA
- - - - 150% -
rating 7 )
Claims on Foreign Banks
established in SAARC Region
with buffer capital of 1% above - - - - 20% -
their respective regulatory
capital requirement
Claims on Domestic Corporates 46,236,534,045 - - 46,236,534,045 100% 46,236,534,045
Claims on Foreign Corporates (
- - - - 20% -
ECA rating 0-1 )
Claims on Foreign Corporates (
- - - - 50% -
ECA rating 2 )
Claims on Foreign Corporates (
- - - - 100% -
ECA rating 3 -6)
Claims on Foreign Corporates (
- - - - 150% -
ECA rating 7 )
Regulatory Retail Portfolio (
74,908,251,879 - 13,261,840,958 61,646,410,921 75% 46,234,808,191
Not Overdue )
Regulatory Retail Portfolio
- - - - 100% -
Except for Granularity
Claims Secured by Residential
11,906,982,518 - - 11,906,982,518 60% 7,144,189,511
Properties
Claims not fully Secured by
- - - - 150% -
Residential Properties
Claims Secured by Residential
210,510,581 112,226,259 - 98,284,322 100% 98,284,322
Properties ( Overdue)
Claims Secured by Commercial
1,416,756,856 - - 1,416,756,856 100% 1,416,756,856
Real Estate
Past due Claim (Except for
claims secured by Residetial 6,881,876,416 4,975,080,075 - 1,906,796,341 150% 2,860,194,511
Properties)
High Risk Claims 5,328,181,396 - - 5,328,181,396 150% 7,992,272,094
Investments in equity and
other capital instruments of
549,800,720 - - 549,800,720 100% 549,800,720
institutions listed in Stock
Exchange
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Net Risk Risk Weighted
A. On Balance Sheet Book Specific Eligible
Value (d)= (a) - Weight Exposures (f) =
Transactions Value (a) Provision (b) CRM (C)
(b) - (c) (e) (d)*(e)
Investments in equity and
other capital instruments of
15,741,000 - - 15,741,000 150% 23,611,500
institutions not listed in Stock
Exchange
Employee Loans secured by
3,739,326,308 - - 3,739,326,308 60% 2,243,595,785
residnetial properties
Interest Receivable/Claims on
358,637,396 - - 358,637,396 0% -
Government securities
Cash and Other transit items in
46,146,673 36,146,673 - 10,000,000 20% 2,000,000
receivable
Other Assets 16,473,470,948 12,245,629,037 - 4,227,841,912 100% 4,227,841,912
Total 242,676,588,826 17,424,895,917 13,261,840,958 211,989,851,951 120,951,490,930
B. Off Balance Sheet
Transactions
Revocable Commitments - - - - 0% -
Bills Under Collection 4,661,748 - - 4,661,748 0% -
Forward Exchange Contract
- - - - 10% -
Liabilities
LC Commitments with Original
Maturity Upto 6 months- 123,584,453 - 216,504,990 - 20% -
Domestic counterparty
-Foreign Counterparty ( ECA 0-1 ) - - - - 20% -
-Foreign Counterparty ( ECA 2 ) - - - - 50% -
-Foreign Counterparty ( ECA 3 -6 ) - - - - 100% -
-Foreign Counterparty ( ECA 7 ) - - - - 150% -
LC Commitments with Original
Maturity Over 6 months- Domestic 26,222,994 - - 26,222,994 50% 13,111,497
counterparty
-Foreign Counterparty ( ECA 0-1 ) - - - - 20% -
-Foreign Counterparty ( ECA 2 ) - - - - 50% -
-Foreign Counterparty ( ECA 3 -6 ) - - - - 100% -
-Foreign Counterparty ( ECA 7 ) - - - - 150% -
Bid Bod, Performance Bond and
Counter Guarantee- Domestic 4,660,162,160 - 230,402,807 4,429,759,352 50% 2,214,879,676
Counterparty
-Foreign Counterparty ( ECA 0-1 ) - - - - 20% -
-Foreign Counterparty ( ECA 2 ) - - - - 50% -
-Foreign Counterparty ( ECA 3 -6 ) - - - - 100% -
-Foreign Counterparty ( ECA 7 ) - - - - 150% -
Underwritting Commitments - - - - 50% -
Lending of Banks Securities
or Posting of Securities as - - - - 100% -
Collateral
Repurchase agreements,
- - - - 100% -
assets sale with recourse
Advance Payment Guarantee 183,550,955 - - 183,550,955 100% 183,550,955
Financial Guarantee 161,060,373 - - 161,060,373 100% 161,060,373
Acceptances and
- - - - 100% -
Endorsements
Unpaid Portion of Partly paid
- - - - 100% -
shares and securities
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Net Risk Risk Weighted
A. On Balance Sheet Book Specific Eligible
Value (d)= (a) - Weight Exposures (f) =
Transactions Value (a) Provision (b) CRM (C)
(b) - (c) (e) (d)*(e)
Irrevocable Credit
2,863,349,850 - - 2,863,349,850 20% 572,669,970
Commitments ( short term )
Irrevocable Credit
5,781,516,293 - - 5,781,516,293 50% 2,890,758,147
Commitments ( long term )
Claims on foreign bank
incorporated in SAARC region
operating with a buffer of - - - - 20% -
1% above their respective
regulatory capital requirement
Other Contingent Liabilities 2,618,557,733 - - 2,618,557,733 100% 2,618,557,733
Unpaid Guarantee Claims - - - - 200% -
Total 16,422,666,559 - 446,907,797 16,068,679,299 8,654,588,351
Total RWE for Credit Risk (A)
259,099,255,385 17,424,895,917 13,708,748,755 228,058,531,250 - 129,606,079,281
+ ( B)
Adjustments under Pillar II
Add: 10 % of the Loan and
Facilities in Excess of Single
Obligor Limits ( 6.4a 3)
Add: 1% of the Contract ( sale)
value in case of sale of credit
with recourse ( 6.4a 4)
Total RWE for Credit Risk (After
259,099,255,385 17,424,895,917 13,708,748,755 228,058,531,250 - 129,606,079,281
Banks Adjustment for Pillar II)
d) Amount of NPAs (both Gross and Net)
Current Year Previous Year
Particulars
Gross NPAs Net NPAs Gross NPAs Net NPAs
Restructured / Reschedule Loans - - - -
Sub Standard Loans 1,770,495,326 1,327,871,495 891,246,023 668,434,517
Doubtful Loans 1,354,418,336 677,209,168 698,779,167 349,389,583
Loss 3,967,473,335 - 4,149,744,764 -
Total NPAs 7,092,386,997 2,005,080,663 5,739,769,954 1,017,824,099
5.3 Classification of financial assets and financial liabilities
Financial assets Notes As at 31 Asadh 2076 As at 32 Asadh 2075
Carrying Value Fair value Carrying Value Fair value
Assets
Assets carried at Amortised Cost
Cash and cash equivalent* 4.1 8,194,978,237 8,194,978,237 6,658,425,938 6,658,425,938
Due from Nepal Rastra Bank 4.2 12,359,997,257 12,359,997,257 9,645,491,829 9,645,491,829
Placement with Bank and Financial Institutions 4.3 373,490,000 373,490,000 - -
Loan and advances to B/FIs 4.6 4,537,605,600 4,537,605,600 4,045,981,167 4,045,981,167
Loans and advances to customers 4.7 142,022,875,931 142,022,875,931 117,414,162,875 117,414,162,875
Investment securities 4.8 37,943,219,690 37,943,219,690 44,497,035,375 44,497,035,375
Other Assets 4.16 11,151,965,019 11,151,965,019 8,167,233,969 8,167,233,969
216,584,131,734 216,584,131,734 190,428,331,152 190,428,331,152
Fair Value through Profit and Loss (FVTPL) -
Derivative financial instruments. 4.4 - - - -
- -
Fair Value through Other Comprehensive Income (FVTOCI) - -
Investment securities 4.8 2,238,423,254 2,238,423,254 1,716,932,382 1,716,932,382
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Financial assets Notes As at 31 Asadh 2076 As at 32 Asadh 2075
Carrying Value Fair value Carrying Value Fair value
Investment in subsidiaries 4.10 200,000,000 200,000,000 200,000,000 200,000,000
2,438,423,254 2,438,423,254 1,916,932,382 1,916,932,382
Liabilities -
Liabilities carried at Amortised Cost -
Due to Bank and Financial Instituions 4.17 7,860,034,385 7,860,034,385 5,291,528,118 5,291,528,118
Due to Nepal Rastra Bank 4.18 352,044,206 352,044,206 92,970,514 92,970,514
Deposits from customers 4.20 189,255,335,577 189,255,335,577 164,210,303,260 164,210,303,260
Borrowing 4.21 60,687,258 60,687,258 171,496,141 171,496,141
Other liabilities 4.23 6,940,399,012 6,940,399,012 8,494,930,922 8,494,930,922
Debt securities issued 4.24 - - - -
204,468,500,438 204,468,500,438 178,261,228,956 178,261,228,956
Fair Value through Profit and Loss (FVTPL)
Derivative financial instruments 4.19 - - - -
*Previous year figure has been restated.
5.3.1 Fair Value Hierarchy of Financial Assets and Financial Liabilities
Amount in NPR
Fair value
As at As at
Valuation hierarchy Hierarchy
31 Asadh 2076 32 Asadh 2075
(Level)
Fair Value through profit and loss
Financial Assets
Forward exchange Contract held for trading - -
Financial Liabilities
Forward exchange Contract held for trading - -
Fair Value through Other Comprehensive Income
Financial assets
Investment securities at OCI
- Quoted equity securities 1,812,235,632 1,479,054,414
Promoter Shares 3 1,627,414,608 1,344,449,812
Mutual Fund 1 184,821,024 134,604,602
- Unquoted equity securities 3 426,187,622 237,877,968
Total 2,238,423,254 1,716,932,382
Financial Instruments held at amortised cost
As at As at
31 Asadh 2076 32 Asadh 2075
Financial assets
Debt securities 3 - -
Government bonds 3 6,402,250,000 12,980,606,495
Government treasury bills 3 31,540,969,690 31,315,287,052
Nepal Rastra Bank bonds 3 - -
Loan and advances to B/FIs 3 4,537,605,600 4,045,981,167
Loans and advances to customers 3 142,022,875,931 117,414,162,875
Other Assets 3 11,151,965,019 8,167,233,969
- -
Total 195,655,666,240 173,923,271,557
Financial liabilities
Due to Bank and Financial Instituions 3 7,860,034,385 5,291,528,118
Due to Nepal Rastra Bank 3 352,044,206 92,970,514
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Fair value
As at As at
Valuation hierarchy Hierarchy
31 Asadh 2076 32 Asadh 2075
(Level)
Deposits from customers 3 189,255,335,577 164,210,303,260
Borrowing 3 60,687,258 171,496,141
Other liabilities 3 6,940,399,012 8,494,930,922
Debt securities issued 3 - -
Subordinated Liabilities 3 - -
Total 204,468,500,438 178,261,228,956
5.3.2 Valuation Techniques
Investment
Valuation
in equity Level Assumptions
Techniques
instruments
a. Market Price has been taken as the last traded price
of promoter shares at or near around reporting date.
Average value
On unavailability of the trade price, 50% of ordinary
of market
Promoter Shares 3 share price has been considered.
price and book
b. Latest annual published result or the unaudited
value.
quarterly results have been taken to calculate book
value for share.
a. Market Price has been taken as the last traded price
of quoted ordinary shares or near around reporting
Quoted Ordinary date.
1 Market Price
Share b. Latest annual published result or the unaudited
quarterly results have been taken to calculate book
value for share.
Mutual Funds 1 Market Price Not applicable
a. Discount rate of 13.50% has been considered to
compute capitalized earnings. For capitalized earning,
average of profit after tax for past three year has been
considered except for Nepal Oil Corporation for which
5 years have been considered owing to its profitability
only in the recent years.
Average of b. Latest annual published results have been taken
Capitalization to calculate book value for share. On unavailability of
Unquoted Equity
3 Earning and such financial results, book value has been considered
Instruments
Net Assets after increase in earnings by 5%
Value c. For certain government entities, results have been
verified from the Yellow Book which is published by
Ministry of Finance, on an annual basis.
d. Entities of which no data was available whatsoever,
valuation has been done at cost.
e. For defunct companies, value has been considered
as zero.
Investment in Subsidiary has been valued at cost less impairment as
3 Cost
subsidiary per NAS 27 in separate financial statements.
Investment in associates have been shown at cost
less impairment as per NAS 28 in separate financial
Investment in
3 Cost statements. Equity accounting has been applied in
associate
consolidated financial statements for associates except
defunct entities.
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5.4 Segment Analysis
112
5.4.1 General Information
The Bank’s segmental reporting is in accordance with NFRS 8, Operating Segments. Operating segments are reported in a manner consistent with
the internal reporting provided to the bank’s management committee, which is responsible for allocating resources and assessing performance of the
operating segments.
5.4.2 Information about profit or loss, assets and liabilities
Particulars Head Office Province 1 Province 2 Province 3 Province 4 Province 5 Province 6 Province 7 Total
Revenue from external customers 2,706,338,865 2,285,504,523 2,014,692,125 4,729,700,159 1,667,045,462 1,823,949,874 583,036,395 919,103,693 16,729,371,096
Intersegment revenues - - - - - - - -
Net Revenue 2,706,338,865 2,285,504,523 2,014,692,125 4,729,700,159 1,667,045,462 1,823,949,874 583,036,395 919,103,693 16,729,371,096
Interest Revenue 1,906,040,838 1,814,838,643 1,548,561,367 5,490,170,481 1,434,593,747 1,559,248,007 481,686,367 687,912,744 14,923,052,193
Interest Expenses 36,340,836 582,691,745 500,101,102 2,651,393,224 309,568,522 541,334,214 106,357,447 247,149,341 4,974,936,431
Net Interest revenue 1,869,700,002 1,232,146,898 1,048,460,265 2,838,777,258 1,125,025,225 1,017,913,792 375,328,920 440,763,404 9,948,115,762
Depreciation and amortization 52,002,260 20,721,840 15,458,180 38,103,261 11,465,842 12,841,956 4,338,615 8,066,938 162,998,892
Segment profit/(loss) before tax (1,658,902,108) 1,137,913,639 1,127,089,843 3,147,832,272 1,076,981,194 961,319,111 334,594,073 489,334,603 6,616,162,628
Entity’s interest in the profit or loss of
- - - - - - - - -
associates
-
Impairment of assets - - - - - - - - -
Segment assets 19,162,949,690 31,115,738,778 26,520,727,656 90,575,870,943 12,238,618,860 24,063,405,123 7,352,307,099 15,380,559,730 226,410,177,880
Segment liabilities 23,634,963,591 27,532,498,422 22,971,570,959 80,663,484,580 8,847,252,111 21,036,253,222 6,298,684,973 13,839,666,434 204,824,374,291
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5.4.3 Reconciliation of reportable segment revenues, profit or loss, assets and liabilities
Revenue
Total revenue for reportable segments 16,729,371,096
Other revenues -
Elimination of intersegment revenues -
Entity’s revenues 16,729,371,096
Profit or loss
Total profit or loss for reportable segment before tax 6,616,162,628
Other profit or loss -
Elimination of intersegment profits -
Unallocated amount -
Profit before income tax 6,616,162,628
Assets
Total assets for reportable segments 226,410,177,880
Other assets -
Unallocated amounts -
Entity’s assets 226,410,177,880
Liabilities
Total liabilities for reportable segments 204,824,374,291
Other liabilities -
Unallocated liabilities -
Entity’s liabilities 204,824,374,291
5.4.4 Information about major customers
The bank does not have any major customers which accounts for more than 10% of entity’s
revenue.
5.5 Share Options and Share based Payment
The Bank do not have a policy for share options to its employees. Similarly, during the year the Bank
has not made any payments or settlements by issuing new shares to its employees.
5.6 Contingent Liabilities and Commitment
Details of contingent liabilities and commitments are given in note 4.28.
5.6.1 Income Tax Liability
The Bank has received reassessment orders for the financial years 2059/60 to 2072/73 from
Large Taxpayers’ Office (LTO). In case of FY 2072/73, LTO has issued assessment order towards
tax deducted at source (TDS) only against which bank has filed appeal at Inland Revenue
Department (IRD) on 2076/02/12.
With respect to appeals filed by bank to IRD for FY 2065/66 to 2071/72, IRD has passed orders
on 2075/11/30. The Bank has further appealed to Revenue Tribunal on 2076/01/30 against those
assessment orders passed by IRD. Revenue Tribunal had already passed orders in appeals filed
by bank for FY 2059/60 to 2064/65. The bank has further appealed to Supreme Court of Nepal
against certain aspects in the orders of Revenue Tribunal.
Pending decision, no provisions have been made against these additional demands and disclosed
as contingent liabilities under Note 4.28 of Financial Statements.
The Bank has filed tax returns to the LTO up to the financial year 2074/75 under self-assessment
procedures.
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Tax deductible Tax deductible
Financial
Case pending at determined by determined by the Net Tax Payable
year
Tax Office Revenue Tribunal
FY 2059/60 Supreme Court 40,154,866 - 40,154,866
FY 2060/61 Supreme Court 409,489,278 390,198,432 19,290,846
FY 2061/62 Supreme Court 821,594,031 759,571,388 62,022,643
FY 2062/63 Supreme Court 221,515,009 214,224,264 7,290,745
FY 2063/64 Supreme Court 426,024,658 338,535,663 87,488,995
FY 2064/65 Supreme Court 148,611,610 84,235,109 64,376,501
FY 2065/66 Supreme Court 537,808,899 478,073,854 59,735,045
Administrative
FY 2066/67 682,662,120 590,856,483 91,805,637
Review
Administrative
FY 2067/68 311,560,379 233,182,946 78,377,433
Review
Administrative
FY 2068/69 523,483,701 398,043,925 125,439,776
Review
Administrative
FY 2069/70 649,453,255 546,836,153 102,617,102
Review
Administrative
FY 2070/71 385,783,898 - 385,783,898
Review
Administrative
FY 2071/72 737,438,854 335,089,776 402,349,078
Review
Administrative
FY 2072/73 Review (towards 82,870,283 - 82,870,283
TDS only)
Total 5,978,450,840 4,368,847,993 1,609,602,847
5.6.2 Status of legal cases filed in Debt Recovery Tribunal for loan recovery
The bank has filed only one case at Debt Recovery Tribunal during FY 2075/76 for recovery
of principal of amount Rs 15,206,143.28 and interest of amount of Rs 7,422,230.90 being total
amount Rs 22,628,374.18. The bank had filed a total of 904 cases on Debt Recovery Tribunal
from FY 2060/61 to 2075/76 for recovery of amount Rs 13,348,427,874.52, which comprises, loan
of Rs 3,280,125,791.75 and interest of Rs 10,068,302,082.77. Out of the total litigations initiated,
764 cases were settled amounting Rs.3,499,773,155 which includes loan of Rs 1,921,405,199
and interest of Rs 1,578,367,956. 103 Cases were decided with principal of Rs 517,669,652.08
and interest of amount Rs 1,831,068,708.13 and 5 legal cases is still in process amounting
Rs 739,654,790.72. Decision of DRT on 2 cases were not in favor of the bank amounting Rs
73,592,329. 1 case was withdrawn during the year.
5.6.3 Status of legal cases filed in other forum
Departmental action was initiated against 19 employees and were suspended from job on account
of banking offence & punishment among them 12 cases has been finalized and 7 employees are
still in suspension.
In FY 2075/76, 76 cases were under process at various forums, out of which, 47 cases were
newly registered in FY 2075/76. Final Decisions have been received on 18 cases till 31 Asadh
2076.
5.7 Related Party Disclosures
The Bank identifies the following as the related parties under the requirements of NAS 24.
Name Relationship Remarks
RBB Merchant Banking Company Limited Subsidiary
Everest Foods Limited (w.e.f 1 May 2018) Subsidiary Defunct company
Himal Cement Company (w.e.f 1 May 2018) Associates Defunct company
Sunrise Capital Limited Associates
Rastra Utthan Laghubitta Bittiya Sanstha Ltd. Associates
Butwal Suti Dhago Udhyog Associates
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Name Relationship Remarks
Member, Management
Kiran Kumar Shrestha, Chief Executive Officer
Committee
Member, Management
Kabi Raj Adhikari, Deputy Chief Executive Officer
Committee
Keshav Prasad Lamsal, Deputy Chief Executive Member, Management
Officer Committee
Member, Management
Tek Raj Joshi, Deputy Executive Officer
Committee
Mahendra Prasad Awasthi, Deputy Executive Member, Management
Officer Committee
Member, Management
Sarswati Adhikari, Deputy Executive Officer
Committee
Member, Management
Debesh Prasad Lohani, Deputy Executive Officer
Committee
Devendra Raman Khanal, Deputy Executive Member, Management
Officer Committee
Member Secretary,
Bhola Nath Poudel, Senior Manager
Management Committee
5.7.1 Board Member Allowances and Facilities
The Board of Directors have been paid meeting fees of NPR 2,476,000 during the fiscal year.
There were 89 (2208th to 2296th) Board Meetings and 87 Board level sub committees meeting
conducted during the fiscal year 2075/76
The Chairperson and other members of the Board are paid NPR 4,000 per meeting respectively
for Board and Board Level Committees meeting.
Meeting fees paid to the directors are as follows:
Name of the Director Position Meeting Allowance
Mahendra Man Gurung Chairman 292,000
Nirmal Hari Adhikari Director 280,000
Rabindra Lal Shrestha Director 440,000
Janak Kumar Baral Director 492,000
Bidyabaridhi Sigdel Director 168,000
Arjun Bahadur Adhikari Director 512,000
Madhab Prasad Dahal Director 292,000
Total 2.476,000
In addition to the above meeting allowances, the Board Members have been provided with a
monthly allowance of NPR 2,000 for newspapers, NPR 2,500 for telephone and for those directors
who are not using transportation facility from the Bank are provided with amount equivalent to 20
litre of fuel.
5.7.2 Amount paid to Chief Executive Officer
The Board of Directors have appointed Mr. Kiran Kumar Shrestha as Chief Executive Officer
of the Bank with effect from 2072/12/29 for the period of 4 years. CEO has been paid salary
and allowance of NPR. 4,065,405 during the FY 2075/76. CEO has been reimbursed with the
communication expense and has been provided vehicle facility for official purposed.
The Salary and benefits paid to the CEO are as follow:
Basic Provident Bonus & Other Total
Allowance
Salary Fund Welfare Perquisites Income
600,000 25,20,000 150,000 795,405 4,065,405
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5.7.3 Compensation Details for Key Management Personnel
Key Management Personnel includes members of Management Committee of the Bank and
includes the following members;
Name Designation
Kiran Kumar Shrestha, Chief Executive Officer Key Managerial Personnel
Kabi Raj Adhikari, Deputy Chief Executive Officer Key Managerial Personnel
Keshav Prasad Lamsal, Deputy Chief Executive Officer Key Managerial Personnel
Tek Raj Joshi, Deputy Executive Officer Key Managerial Personnel
Mahendra Prasad Awasthi, Deputy Executive Officer Key Managerial Personnel
Sarswati Adhikari, Deputy Executive Officer Key Managerial Personnel
Debesh Prasad Lohani, Deputy Executive Officer Key Managerial Personnel
Devendra Raman Khanal, Deputy Executive Officer Key Managerial Personnel
Bholanath Poudel, Senior Manager Member Secretary
The compensation paid to the members of management committee other than the Chief
Executive Officer has been shown in table below;
Short Term Employee
Defined Retirement Benefits
Management No. Benefits
Total
Committee members Salary and Provident Welfare Medical
Bonus
allowances Fund fund Fund
Deputy CEO, Level 12 3 2,828,505 428,970 136,413 390,509 223,553 4,007,949
Deputy General
4 2,874,493 515,610 153,155 383,841 240,841 4,167,939
Manager, Level 11
5,702,998 944,580 289,568 774,350 464,394 8,175,888
Key Management Personnel are also provided with Staff Loan, vehicle facility, communication
and other allowances as per the Staff Byelaws. KMPs are also eligible for Pension and Gratuity,
Compensated Leave Absence and Endowment policy as per the Staff Byelaws. Share based
payments are not made to any of the Key Management Personnel.
5.7.4 Transaction with Subsidiary
For the year For the year
Particulars
ended 31 Asadh 2076 ended 32 Asadh 2075
Transaction during the year
Interest paid to subsidiaries 12,309,316 8,437,398
Fees and commission expense
Office Administration Expense 1,230,000 1,200,000
Balance outstanding at year end
Share capital 200,000,000 200,000,000
Deposit with the Bank 114,481,715 153,691,576
Borrowings - -
The intra-group related figures have been excluded for presentation of the financial statement of
the Group.
5.7.5 Transaction with Associates
The Bank holds 31.43% shares in Rastra Utthan Laghubitta Bittiya Sanstha Ltd.and 21.43% shares
in Sunrise Capital Limited. Himal Cement Company (80.9% of shares) and Butwal Suti Dhago
Udhyog (20% of shares) are also associate company of the Bank. There are no transactions with
the associates during the financial year.
5.8 Additional Disclosures of non-consolidated entities
The Bank has 2 subsidiaries as at 31 Asadh 2076, out of which one subsidiary i.e. RBB Merchant
Banking Limited, which is consolidated for the year ended 31 Asadh 2076.
Everest Food Limited, is a subsidiary of the Bank was engaged in processing of frozen meat. It is not in
operation for a long period. Everest Food Limited has not been considered for Consolidation.
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Except above, there are no such entities which are required to be consolidated but not done during the
year.
5.9 Events after reporting date
The Bank monitors and assesses events that may have potential impact to qualify as adjusting and / or
non-adjusting events after the end of the reporting period. All adjusting events are adjusted in the books
with additional disclosures and non-adjusting material events are disclosed in the notes with possible
financial impact, to the extent ascertainable.
There are no material events that have occurred subsequent to 31 Asadh 2076 till the signing of this
financial statement on 2076 Poush 27.
5.10 Non-Banking Assets
Non-current assets (such as property) and disposal groups (including both the assets and liabilities of
the disposal groups) are classified as held for sale and measured at the lower of their carrying amount
and fair value less cost to sell when: (i) their carrying amounts will be recovered principally through
sale; (ii) they are FVTOCI in their present condition; and (iii) their sale is highly probable. Non-Banking
Assets (NBA) has been shown under investment property. It has been recognized at lower of fair value
or amount due at the time of assumption of NBA.
Immediately before the initial classification as held for sale, the carrying amounts of the assets (or assets
and liabilities in a disposal group) are measured in accordance with the applicable accounting policies
described above.
Date of assuming As at As at
Name of Borrower
Non-Banking Assets 31 Asadh 2076 32 Asadh 2075
Dwar Devi Supp. 10/07/2006 - 708,808
Saurav & Pankaj Galla 2008-7-15 - 884,000
Shree Krishna Textile 2008-10-16 1,001,000 1,001,000
Sunita Rice Mill 2008-7-15 600,000 600,000
BirKirat Samuha 2006-12-8 27,317,000 27,317,000
Biki journal supplier 06/12/2005 235,000 235,000
Jana Sewa Samagri store 06/12/2005 350,000 350,000
Keshari Hardware store 06/12/2005 143,269 143,269
Mohan Galla Bhandar 16/07/2005 2,135,000 2,135,000
R.K. International 06/12/2005 455,655 455,655
Surya Impex 06/12/2005 412,500 412,500
Bhagbati Galla Bhandar 06/12/2005 - 1,100,000
Pashupati Bhandar 01/01/2007 1,400,000 1,400,000
Staff 02/04/1990 3,073 3,073
Bramapuri Rice Mill 16/07/2006 948,967 948,967
Puja Khanna Bhandar 17/06/2005 - 894,913
Yeti Creation 15/07/2004 17,716,875 17,716,875
GopalBahadur 15/07/1990 10,000 10,000
Sah KhadyaBhandar 12/01/2005 550,500 550,500
Kumari Hardware 19/07/2006 404,000 404,000
Krishna 16/07/2019 61,129,666 -
114,812,505 57,270,561
5.10.1 Movement of Non-Banking Assets
Particulars 2075/76 2074/75
Outstanding Balance as at 17 July 2018 57,270,561 76,941,827
Add: Assets accepted during the year 61,129,666 -
Less: Assets sold during the year 3,587,722 19,671,267
Outstanding Balance as at 31 Asadh 2076 114,812,504 57,270,561
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5.11 Operating Lease Commitments
The bank leases a number of branch and office premises under operating leases. These leases have an
average life of between three and ten years. Lease payments are increased every two years to reflect
market rentals. No contingent rent is payable.
Future minimum lease payments under non–cancellable operating leases as at the reporting date are
as follows:
Particulars 2075/76
Within 1 year 169,334,421
Later than 1 year and no later than 5 years 689,458,148
Later than 5 years 437,764,965
1,296,557,534
The amount of operating lease expenses recognized in statement of profit or loss amounts to NPR
219,266,333. Lease Equalization Reserve of NPR 24,769,492 has been presented under other liabilities.
Such lease commitments have also been shown under “Contingent Liabilities” of the Bank.
5.12 Earnings per share
The Bank measures earning per share on the basis of the earning attributable to the equity shareholders
for the period. The number of shares is taken as the weighted average number of shares for the relevant
period as required by NAS 33 Earnings per Share.
Year ended
Year ended
Particulars Units 32 Asadh
31 Asadh 2076
2075
Profit attributable to equity shareholders (a) NPR. 5,046,520,378 3,659,267,174
Weighted average of number of equity shares used in
Nos. 90,047,957 86,735,078
computing basic earnings per share (b)
Basic and diluted earnings per equity share of Rs 100 each
Rs 56.04 42.19
(a/b)
As there are no potential ordinary shares that would dilute current earning of equity holders, basic EPS
and diluted EPS are equal for the period presented.
5.13 Unpaid Dividends (Balance transferred from NIDC Development Bank Ltd.)
As at the reporting date, unpaid dividend over five years amounts to as follows.
As at As at
Particulars
31 Asadh 2076 32 Asadh 2075
Not collected for more than 5 years 1,622,582 1,622,582
Not collected up to 5 years - -
Total 1,622,582 1,622,582
5.14 Maturity Analysis
The table below shows an analysis of assets and liabilities analyzed according to when they are expected
to be recovered or settled. Trading assets and liabilities including derivatives have been classified to
mature and/or be repaid within 12 months, regardless of the actual contractual maturities of the products.
With regard to loans and advances to customers, the Bank uses the same basis of expected repayment
behavior as used for estimating the EIR. Issued debt reflect the contractual coupon amortizations.
As at 31 Asadh 2076 As at 31 Asadh 2076
Within 12
After 12 months Total
months
Assets
Cash and cash equivalent 8,194,978,237 - 8,194,978,237
Due from Nepal Rastra Bank 12,359,997,257 - 12,359,997,257
Placement with Bank and Financial Institutions 373,490,000 - 373,490,000
Derivative financial instruments. - - -
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Other trading assets - - -
Loan and advances to B/FIs 4,537,605,600 - 4,537,605,600
Loans and advances to customers 88,224,593,268 53,798,282,663 142,022,875,931
Investment securities 33,779,642,944 6,402,000,000 40,181,642,944
Current tax assets 2,425,828,777 - 2,425,828,777
Investment in subsidiaries - 200,000,000 200,000,000
Investment in associates - 97,858,000 97,858,000
Investment property - 114,812,504 114,812,504
Property and equipment - 1,124,034,040 1,124,034,040
Goodwill and Intangible assets - 44,603,616 44,603,616
Deferred tax assets - 389,021,830 389,021,830
Other assets 12,429,927,418 1,913,501,726 14,343,429,144
Total Assets 162,326,063,501 64,084,114,379 226,410,177,880
Liabilities
Due to Bank and Financial Institutions 7,860,034,385 - 7,860,034,385
Due to Nepal Rastra Bank 352,044,206 - 352,044,206
Derivative financial instruments - - -
Deposits from customers 56,720,475,619 132,534,859,958 189,255,335,577
Borrowing 687,258 60,000,000 60,687,258
Current Tax Liabilities - - -
Provisions 355,873,853 - 355,873,853
Deferred tax liabilities - - -
Other liabilities 4,541,770,208 2,398,628,804 6,940,399,012
Debt securities issued - - -
Subordinated Liabilities - - -
Total liabilities 69,830,885,530 134,993,488,761 204,824,374,291
As at 32 Asadh 2075
As at 32 Asadh 2075
Within 12 After 12
Total
months months
Assets
Cash and cash equivalent 28,333,121,095 - 28,333,121,095
Due from Nepal Rastra Bank 9,645,491,829 - 9,645,491,829
Placement with Bank and Financial
- - -
Institutions
Derivative financial instruments. - - -
Other trading assets - - -
Loan and advances to B/FIs 4,045,981,167 - 4,045,981,167
Loans and advances to customers 117,414,162,875 - 117,414,162,875
Investment securities 24,469,663,979 - 24,469,663,979
Current tax assets 624,464,776 - 624,464,776
Investment in susidiaries - 200,000,000 200,000,000
Investment in associates - 230,090,800 230,090,800
Investment property - 57,270,561 57,270,561
Property and equipment - 919,043,984 919,043,984
Goodwill and Intangible assets - 23,729,126 23,729,126
Deferred tax assets - 1,102,284,913 1,102,284,913
Other assets 10,266,695,260 - 10,266,695,260
Total Assets 194,799,580,982 2,532,419,384 197,332,000,366
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Liabilities
Due to Bank and Financial Instituions 5,291,528,118 - 5,291,528,118
Due to Nepal Rastra Bank 92,970,514 - 92,970,514
Derivative financial instruments - - -
Deposits from customers 164,210,303,260 - 164,210,303,260
Borrowing 171,496,141 - 171,496,141
Current Tax Liabilities - - -
Provisions - - -
Deferred tax liabilities - - -
Other liabilities 8,494,930,922 - 8,494,930,922
Debt securities issued - - -
Subordinated Liabilities - - -
Total liabilities 178,261,228,956 - 178,261,228,956
5.15 Movement of loans and advances:
The movement of loans and advances excluding interest receivable and staff loan are as follows:.
Year ended Year ended
Particulars
31 Asadh 2076 31 Asadh 2075
Opening Balance 120,872,895,435 106,431,000,000
Add: Disbursements during the year 259,412,981,999 209,131,895,435
Less: Recovery during the year (232,170,560,000) (194,690,000,000)
Less: Write off during the year - -
Closing Balance 148,115,317,434 120,872,895,435
5.16 Deposits
Bank’s deposit was NPR. 189,255,314,629 (Previous Year: NPR. 164,210,303,260) at the reporting
date. During the current year total deposits increased by 15% or NPR 25,045,032,317. (Previous Year:
increased by 10.25% or NPR 153,580,970,975).
As at As at Change
DEPOSIT TYPE
16-Jul-19 16-Jul-18 Amount Percentage
A. Current Deposits 59,906,717,868 41,153,620,447 18,753,097,421 46%
C. Saving Deposits 89,940,742,118 90,946,764,896 -1,006,022,778 -1%
D. Fixed Deposits 26,423,973,637 20,506,650,119 5,917,323,518 29%
E. Call Deposit 5,921,675,301 8,929,435,410 -3,007,760,109 -34%
F. Others 7,062,226,654 2,673,832,388 4,388,394,266 164%
TOTAL 189,255,335,577 164,210,303,260 25,045,032,317 15%
5.17 Weighted Average Interest Rate Spread
Particulars 2075/76 2074/75
Cost on deposit liabilities 3.52% 2.21%
Yield on loans and advances 8.80% 7.16%
Yield on investment 4.64% -
Net spread* 4.46% 4.95%
*As on Asadh end 2076.
Above yield and cost is calculated based on the annual average volume of loans, investments,
deposits and bonds/borrowings.
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5.18 Concentration of Deposits, Loans & Advances and Contingent Liabilities
Amount in NPR
Loans and Contingent
Particulars Deposits
Advances Liability
Outstanding Balance as at 31 Asadh 2076 148,115,317,434 189,255,335,577 17,719,224,094
Highest Exposure of a Single Unit 1,800,694,948 17,979,770,580 1,609,602,848
Concentration of Exposure (Current Year) 1.22% 9.50% 9.08%
Concentration of Exposure (Previous Year) 0.66% 2.34% 3.60%
5.19 Details of Other Reserve
As at As at
Notes
31 Asadh 2076 32 Asadh 2075
Staff training and skill development fund (a) 105,832,788 109,580,059
Corporate Social Responsibility Reserve (b) 98,722,946 62,712,435
Investment Adjustment Reserve (c) 58,003,700 63,003,700
Contingent Reserve (d) 2,500,000 2,500,000
Institutional Development fund (e) 3,000,000 3,000,000
Actuarial loss-Endowment & Gratuity (OCI) (f) (5,822,706,589) (4,662,691,958)
Special Reserve Fund (g) 45,111,656 45,111,656
Village and Cottage Industry Development
(i) 525,000 525,000
Fund
Fund for Dissenting shareholder (j) 13,461,869 13,461,869
(5,495,548,630) (4,362,797,240)
Detail of other reserve as per Note 4.27 is explained below:
As at As at
Notes 32 Asadh
31 Asadh 2076
2075
Staff training fund (a) 105,832,788 109,580,059
Contingent Reserve (d) 2,500,000 2,500,000
Institutional Development fund (e) 3,000,000 3,000,000
Fund for Dissenting shareholder (j) 13,461,869 13,461,869
124,794,657 128,541,928
a) Employees Training and Development Fund
NRB Circular 10/073/74 requires banks and financial institutions to incur expenses towards
employee training and development equivalent to at least 3% of the preceding year’s total staff
salary and allowances. Such mandatory minimum amount to be expensed in the reporting period
was NPR 40,263,794, whereas the actual amount expensed was NPR 44,011,065. The closing
balance of employees training and development fund is 105,832,788. In the subsequent year,
balance in this fund will be reclassified to Retained Earnings and recognized as Personnel
Expense in the Statement of Profit or Loss.
Particulars Amount (Rs.)
Opening Balance 109,580,059
Addition during the Year (3% of Employee Expenses of FY 2075-76) 40,263,794
Less: Training Expenses for the year (44,011,065)
Closing Balance 105,832,788
b) Corporate Social Responsibility Reserve
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Directive no 6.16 requires banks and financial institutions to create Corporate Social Responsibility
Fund and annually appropriate an amount equivalent to 1% of net profit into this fund. The fund is
created towards covering the Bank’s expense in CSR activities in the subsequent year. Accordingly,
the Bank appropriated NPR 50,465,204 to this fund for the reported period. In subsequent year,
balance in this fund will be reclassified to Retained Earning and recognized as CSR Expense in
the Statement of Profit or Loss.
Corporate Social Responsibility Expense- The expenses for the period for Corporate Social
Responsibility Expense is Rs 14,454,692 as on Ashad end 2075/76.
As at As at
31 Asadh 2076 32 Asadh 2075
Opening Balance 62,712,435 27,763,088
From merger with NIDC 0 2,089,718
Transfer to CSR reserve during the year 50,465,204 36,592,672
Expense during the year (14,454,692) (3,733,043)
Closing balance 98,722,947 62,712,435
c) Investment adjustment reserve
As required by NRB directive, the Bank has created Investment Adjustment Reserve (IAR) for
i. investment in newly opened corporate body if not listed in stock exchange within two
year from the date of operation or investment being made,
ii. investment in the shares and debentures of corporate body which are not listed in
the stock exchange, and if such listing is not completed within two years from the
date of investment, 100% provision of investment amount has been provided and
credited in Investment Adjustment Reserve.
Particulars Remarks Cost Amount
Sunrise Capital Ltd 428580 Promoter Shares Unlisted for more
42,858,000 42,858,000
@Rs 100 paid up than 3 years
Nepal Oil Corporation 1,500 Shares of Rs 100 Unlisted for more
100,000 100,000
Each than 3 years
Nepal Stock Exchange Limited 184,089 Unlisted for more
2,142,500 2,142,500
Shares of Rs 100 Each than 3 years
Timber Corporation of Nepal 6,000 Shares of Unlisted for more
600,000 600,000
Rs 100 Each than 3 years
Nepal Metal Company 199,400 Shares of Rs Unlisted for more
1,994,000 1,994,000
10 Each than 3 years
Balaju Yantrashala Private Limited 9,452 Unlisted for more
945,200 945,200
Shares of Rs 100 Each than 3 years
Audhogic Kshetra Byawasthapan Company Unlisted for more
9,364,000 9,364,000
93,645 Shares of Rs 100 Each than 3 years
Total investment adjustment reserve 58,003,700
d) Contingency reserve
The Bank has created contingency reserve to meet the obligations arising from various contingent
events in future. There has not been any change in this reserve during the year.
e) Institutional Development Fund
Institutional development Fund had been created with an object to meet any expenditure
pertaining to development of the Bank. There has not been any movement in this reserve during
the year.
f) Actuarial loss on Retirement Benefit
The Bank has carried out the actuarial valuation of Endowment and Gratuity payable to employees.
The actuarial gain/losses on such valuation has been transferred to Other Comprehensive
Income pursuant to the requirement of NAS 19 Employee Benefit.
g) Special Reserve Fund
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Special Reserve Fund had been created by the erstwhile NIDC Development Bank Limited and
has been carried forward by the bank post-merger.
h) Village and Cottage Industry Development Fund
Village and Cottage Industry Development Fund has been taken over from the erstwhile NIDC
Development Bank Limited by the bank post-merger.
i) Fund for Dissenting shareholder
Bank has created special reserve as per the interim order (074-WO-0693) dated 2075/01/21 of
the Supreme Court directing the Bank to create a separate fund in respect of the litigation filed
by dissenting shareholder until the final decision is taken. There were 3 shareholders in NIDC
with 3002 no. of shares who dissented the merger of the Bank with NIDC at swap ratio of 1:1.
Accordingly, the fund has been created for 3002 number of shares at Rs 4,484.30 per share.
5.20 Provision for Employee Bonus
The Bank has provided NPR.348,219,086 (Previous year NPR 260,583,006) as employee bonus
computed at 5% of profit before tax.
5.21 Investment in Himal Cement Company
Investment in Himal Cement Company was made by the erstwhile NIDC Development Bank Limited.
NIDC Development Bank had investment amounting NPR 36,892,100 in Himal Cement Company
Limited. Himal Cement is not in operation as at 31 Asadh 2076.
As per letter no 157 dated 2071/08/ 18 written by Ministry of Finance to Ministry of Industry, Ministry of
Commerce and Supply and NIDC, proposals were put up for discussion in cabinet meeting which stated
that investment of NPR 100 million made by the Finance Comptroller General Office (FCGO) should be
recorded in the books of Himal Cement as Share Capital of the Company.
Total holding of the bank without considering shares of FCGO is 80.90%. The revised holding of the
Bank in the shares of Himal Cement Company if the shares of FCGO is considered shall be 26.74%.
The Bank for the purpose of recording investment in Himal Cement Company in the books of account
has considered the holding at 26.74%
Also, since there is no control in the company, the Bank has not considered it as subsidiary, rather
shown it as investment in associates.
Existing share held by NIDC 399,518
Total Shares before recording share of Finance Comptroller General Office (FCGO) 493,818
Percentage of holding without considering shares from Finance Comptroller General
Office (FCGO) 80.90%
Total share after recording share of FCGO 1,000,000 1,493,818
Revised holding of NIDC if shares of FCGO is considered 26.74%
5.22 Provision for Long Outstanding and Unreconciled Balances:
Long Outstanding Balances which have been aged beyond one year has been shown under “Other
Assets” and adequate provision has been made for such balances. An amount of NPR 355,873,853 has
been provisioned for risk of such assets during the reported period (Previous Year: NPR 310,634,551).
The detail of such balances are presented in the following table
Amount in NPR
As at As at
Particulars
31 Asadh 2076 32 Asadh 2075
Agency balances 55,813,872 69,608,621
Draft Paid without Notice 74,050,465 74,050,465
Other Receivables 108,448,070 70,701,678
Other Transit Items 34,451,087 4,509,075
Cash in Transit 1,695,586 2,494,531
Overdrawn Deposits 53,002,261 54,023,885
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Outstanding Balance of Central Office (0.5% of debit balance) 7,419,413 17,562,008
Stock of Stationery (5% of stock) 1,712,040 1,920,507
Outstanding Balance of advances (5% of balance amount) 4,973,970 1,456,692
Provision for NRB Reconciliation 1,459,395 1,459,395
Receivable from government transaction 1,959,463 1,959,463
Receivable regarding compensation on Pension Payment 3,696,805 3,696,805
Provision for reconciled balances of Gulariya Branch ) 7,191,426 7,191,426
Total 355,873,853 310,634,551
5.23 Representative Director in other entities
The Bank has representative directors in the following companies. The representative director does not
have substantive rights to direct the relevant activities of the entity and there was no power exercised
over these entities during the reporting period. Thus, the entities are not considered for consolidation.
i) Employee Provident Fund Ltd.
ii) Neco Insurance Ltd.
iii) National Life Insurance Company Ltd.
iv) United Insurance Company Ltd.
v) Rastriya Utthan Laghubitta Bitiya Sanstha Ltd.
vi) Nepal Lube Oil Ltd.
vii) Sunrise Capital Ltd.
viii) Gorakhali Rubber Udhyog Ltd.
ix) Nepal Stock Exchange Ltd.
x) Himal Cement Ltd.
xi) RBB Merchant Banking Limited
xii) Nepal Ban Nigam Limited
5.24 Details of Associates
Proportion of ownership
Place of interests and voting rights
incorporation held by the Bank
Principal
Name of Associates and principal
Activity As at As at
place of
business 31 Asadh 32 Asadh
2076 2075
Insurance
Neco Insurance Limited Nepal 16.99% 20.00%
Business
Merchant
Sunrise Capital Limited Nepal 21.43% 21.43%
Banking
Butwal Suti Dhago Udhyog Limited Nepal Manufacturing 20.00% 20%
Himal Cement Company Limited Nepal Cement 80.90% 80.90%
Rastra Uthhan Laghubitta Sanstha Nepal Microfinance 31.43%
Investment in Rastra Uthhan Laghubitta Sanstha and Sunrise Capital Limited is accounted for using the
equity method in this consolidated financial statements. Butwal Suti Dhago Udhyog Limited and Himal
Cement Company Limited are defunct company and provision for impairment has been created for
investment in these entities.
The bank has discontinued using the equity method for investment made in Neco Insurance Limited
effective from 8 April 2019 as total of 352,883 shares have been disposed off during the financial year.
Gain on disposal of associate of NPR 316,867,550 has been transferred to Statement of Profit and Loss
in consolidated financial statements computed in accordance with para 22 of NAS 28. (Previous Holding
percentage 20%, Holding after divestment: 16.99%) The remaining equity interest of the company has
been treated as regular investment and measured at fair value as per NFRS 9.
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5.24.1 Sunrise Capital Limited
As at As at
31 Asadh 32 Asadh
2076 2075
Audited Audited
Property Plant and Equipment 3,126,401 3,291,969
Financial Investments - Held for trading 86,859,603 24,959,135
Financial Investments - Held to Maturity 130,000,000 175,000,000
Current Assets 378,690,681 220,692,707
Trade Liabilities 314,003,965 16,623,414
Year ended Year ended
31 Asadh 32 Asadh
2076 2075
Income from Merchant Banking Activities 28,799,631 14,471,427
Interest income 57,365,024 36,786,293
Profit (loss) for the year 56,622,320 17,450,138
Other comprehensive income for the year - -
Total comprehensive income for the year 56,622,320 17,450,138
Dividends received from the associate during the year 8,143,020 -
Reconciliation of the above summarized financial information to the carrying amount of the interest
in Sunrise Capital Limited recognized in the consolidated financial statements:
As at As at
31 Asadh 2076 32 Asadh 2075
Net assets of the associate 268,712,628 254,003,693
Proportion of the Bank’s ownership interest in Sunrise Capital
Limited 58,421,028 54,430,451
Goodwill - -
Other adjustments - -
Carrying amount of the Bank’s interest in Sunrise Capital
58,421,028 54,430,451
Limited
5.24.2Rastra Utthan Laghubitta Sanstha Limited
As at
31 Asadh 2076
(Audited)
Property Plant and Equipment 14,870,914
Other Assets 15,125,101
Loans and Advances 985,294,940
Member Deposit 494,958,113
Borrowing from BFIs 482,546,103
Other liabilities 37,999,254
Year ended
31 Asadh 2076
(Audited)
Interest income on Loan 77,097,416
Interest expense on borrowing and deposits 39,989,948
Provision for possible losses 3,143,506
Profit (loss) for the year 9,373,319
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Other comprehensive income for the year -
Total comprehensive income for the year 9,373,319
Dividends received from the associate during the year -
Reconciliation of the above summarized financial information to the carrying amount of the interest
in Rastra Utthan Laghubitta Sanstha Limited recognized in the consolidated financial statements:
As at
31 Asadh
2076
Net assets of the associate 232,337,983
Proportion of the Bank’s ownership interest in Rastra Utthan Laghubitta Sanstha Limited 73,020,509
Goodwill -
Other adjustments -
Carrying amount of the Bank’s interest in Rastra Utthan Laghubitta Sanstha Limited 73,020,509
5.25 Impairment of Loans and Advances to Hydroelectricity projects on the basis of agreement
between Government of Nepal and the Bank
The bank had entered into an agreement in 2069.5.31 for initial financing to the hydroelectricity projects
that shall be reimbursable by Government of Nepal The bank is in the process of claiming reimbursement
from Government of Nepal as per the agreement. The bank has currently classified such loan in “Watch-
list” category irrespective of NRB Directive no 2. Further, the bank has not taken any accrued interest
receivable into interest income for those loans.
There are six such loans having principal of Rs 823,038,285.51 and accrued interest of a total of Rs
198,130,433.83 as on Asadh end 2076.
5.26 Regulatory Reserve
Regulatory Reserve is the amount that is allocated from retained earnings of the Bank as per the NRB
Directive no 4 for the purpose of implementation of NFRSs and which shall not be regarded as free for
distribution of dividend (cash as well as bonus shares). The amount allocated to this reserve includes,
amount equal to deferred tax asset, losses recognized in other comprehensive income, interest income
recognized but not received in cash and non-banking assets recognized at lower of their carrying amount
and fair value less cost to sell.
16-Jul-19 16-Jul-18 Transfer to Transfer from
Recognition of investment
76,350,315 57,270,561 19,079,754 -
property
Deferred tax 389,021,830 1,102,284,913 - (713,263,083)
Interest income 438,518,515 3,797,102,667 - (3,358,584,152)
903,890,660 4,956,658,141 19,079,754 (4,071,847,235)
Actuarial Loss on gratuity 5,822,706,589 4,662,691,958 1,160,014,631 -
Total regulatory reserve 6,726,597,249 9,619,350,099 1,179,094,386 (4,071,847,235)
Reversal of Regulatory Reserve (2,892,752,849)
Accrued Interest Receivable excluding the interest received within 30 Shrawan 2076 has been added
to regulatory reserve.
Particulars Amount
Interest receivable as on 2076 Ashad End 1,825,329,358
Less: Interest received during 2076 Shrawan 1 to 30 (1,386,810,843)
438,518,515
Non-banking assets is added in the regulatory reserve after deducting the bonus and taxes.
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Particulars Amount
Non-banking assets (Note 4.12) 114,812,504
Less Bonus @ 5% (5,740,625)
Less: Income Tax @ 30% (32,721,564)
Net Adjustment in Regulatory Reserve 76,350,315
5.27 Restatement of Accrued Interest Income up to FY 2074/75
Interest Income on loans and advances has been computed as per Guideline on Recognition of Interest
Income 2019. Interest income de-recognized pursuant to Interest Recognition Guideline 2019 pertaining
to previous financial year 2074/75 amounting Rs. 1,599,917,396 has been adjusted in opening retained
earnings.
As at
Accrued Interest on
32 Asadh 2075
Loans which are overdue for more than 12 months 1,588,895,182
Loans and Advances overdue between 3 to 12 months where the “net realizable value”
11,022,214
of security is insufficient to cover payment of principal and accrued interest.
Interest Suspense as per Interest Guideline 1,599,917,396
5.28 Adjustment for Accrued Interest Receivable and Interest Suspense
Interest Income on loans and advances has been computed as per Guideline on Recognition of Interest
Income 2019. As per NAS 18, revenue shall be recognized on accrual basis. Previously, as per local
GAAP, the bank presented interest on a cash basis. The Bank, however, has considered the interest
receivable on loans classified as Bad will be recovered only to the extent of principal outstanding. Thus
such excess interest receivable has not been recognized as interest income.
As at As at
Particulars
16-Jul-19 16-Jul-18
Closing interest suspense 12,527,120,056 11,653,843,131
Less: AIR reversed (10,701,790,698) (7,832,339,035)
Adjusted Interest Suspense 1,825,329,358 3,821,504,096
5.29 Tax liability due to change in accounting policy
Due to adoption of NFRS during the year, bank has changed its accounting policy in recognizing interest
income on accrual basis from cash basis which has resulted into recognition of interest receivable of Rs
1,825,329,358 related to FY 2018-19 as interest income in the NFRS financial statements of the bank.
Accordingly, the same has been considered for calculating taxable income of the bank.
5.30 Prior Period Expenses
The bank has directly adjusted Rs 35,598,595 relating to various income and expenses of prior period
in opening retained earnings.
5.31 Proposed Dividend
The Board of Directors in its 2327th meeting held on 2076 Poush 09 has passed a resolution for
recommending distribution of cash dividend at 12% on the paid up capital as at 31 Asadh 2076.
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5.32 Principal Indicators
128
FY FY FY FY FY FY
Particulars Indicators
2070-71 2071-72 2072-73 2073-74 2074-75 2075-76
1. Percent of net Profit/ Gross Income Percent 23.21 39.22 24.60 33.95 25.97 30.43
2. Adjusted Earning Per Share Rs. 21.38 57.07 27.42 32.32 30.26 56.04
3 Market Value per Share Rs. - - - - -
4. Price Earning Ratio Ratio - - - - -
5. Dividend (including Bonus) on Share capital Percent - - - - -
6. Cash Dividend on Share Capital Percent - - - - -
7. Interest Income/ Loan and Advances Percent 9.10 8.23 8.32 7.78 9.20 8.97
8. Staff Expenses/ Total Operating Expense Percent 44.98 50.95 52.88 46.96 31.48 30.57
9 Interest Expense on Total Deposit and
Percent 2.04 1.53 1.27 1.24 1.76 2.59
Borrowings
10. Exchange Gain/Total Income Percent 0.43 0.36 0.14 0.69 0.30 0.13
11. Staff Bonus/Total Staff expenses Percent 6.22 14.89 7.70 12.62 9.50 11.27
12. Net Profit /Loans and Advances Percent 3.02 6.12 2.76 2.61 2.25 3.41
13. Net Profit/ Total Assets Percent 1.47 3.22 1.42 1.60 1.42 2.23
14. Total Credit/Deposits Percent 56.73 61.05 58.46 69.30 71.38 77.15
15. Total Operating Expenses/ Total Assets Percent 4.17 4.49 3.32 3.09 3.45 4.47
16. Adequacy of Capital Fund on Risk Weighted
Assets
a. Core Capital* Percent 4.46 10.16 9.31 9.15 9.98 12.31
b. Supplementary Capital Percent 0.16 - 1.14 1.24 1.48 1.08
c. Total Capital Fund Percent 4.62 10.16 10.46 10.39 11.46 13.39
17. Liquidity (CRR) Percent 19.38 14.48 14.09 9.60 5.29 6.44
18 Non Performing Credit/ Total Credit Percent 6.38 5.35 4.25 3.77 4.75 4.79
19. Base Rate 6.32 6.70 6.36 5.95 6.20 5.50
20 Weighted Average Interest Rate Spread* 4.14 4.53 4.73 4.92 4.95 4.46
21. Book Net Worth Rs. 2,386,572,749 6,675,764,788 8,606,249,451 10,484,033,174 19,070,771,410 21,585,803,588
22. Total Shares No. 85,889,723 85,889,723 85,889,723 85,889,723 90,047,957 90,047,957
23. Total Staff No. 2,523 2,545 2,470 2,248 1,945 2,096
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6. Comparison of Unaudited and Audited Financial Statements:
6.1 Comparison of Unaudited and Audited Statement of Financial Position as at 31 Asadh 2076
As per Audited Variance
As per unaudited
Statement of Financial Position Financial Reasons for Variance
Financial Statement
Statement In amount In %
Assets
Cash and cash equivalent 27,028,516,281 8,194,978,237 (18,833,538,044) -69.68% Reclassfication of treasury bills to investment securities
Due from NRB and placements with
15,772,406,339 12,733,487,257 (3,038,919,082) -19.27% Reclassfication and readjustment.
BFIs
Loan and advances 149,009,080,131 146,560,481,531 (2,448,598,600) -1.64% Impact of additional loan loss provision.
Re classfication and readjustment of treasury bills and
Investments Securities 21,136,973,753 40,181,642,944 19,044,669,191 90.10%
investment in associates
Investment in subsidiaries and
402,005,888 297,858,000 (104,147,888) -25.91% Reclassification of investment in Neco Insurance.
associates
Goodwill and intangible assets 53,851,013 44,603,616 (9,247,397) -17.17%
Other assets 17,114,788,016 18,397,126,295 1,282,338,279 7.49% Change in deferred tax assets and other adjustments
Total Assets 230,517,621,421 226,410,177,880 (4,107,443,541) -1.78%
Capital and Liabilities -
Paid up Capital 9,004,795,700 9,004,795,700 - 0.00%
Due to change adjustment in profit or loss and change in
Reserves and surplus 14,537,695,419 12,581,007,888 (1,956,687,531) -13.46%
regulatory reserve.
Deposits 190,031,471,666 189,255,335,577 (776,136,089) -0.41%
Borrowings 60,490,140 60,687,258 197,118 0.33%
Bond and Debenture - - - 0.00%
Impact of staff bonus, current tax, liability of net defined
Other liabilities and provisions 16,883,168,496 15,152,477,604 (1,730,690,892) -10.25%
benefit plan.
Total Capital and Liabilities 230,517,621,421 226,054,304,027 (4,463,317,394) -1.94%
!$cf}+ Jfflif{s k|ltj]bg–@)&%÷&^
129
6.2 Comparison of Unaudited and Audited Statement of Total Comprehensive Income for the year ended 31 Asadh 2076:
130
As per unaudited As per Audited Variance
Statement of Profit or Loss Financial Financial Reasons for Variance
Statement Statement In amount In %
Interest income 15,204,447,919 14,923,052,193 (281,395,726) -1.85% Due to non- recognition of accrued interest in respect of bad loans.
Interest expense 4,974,936,431 4,974,936,431 - 0.00%
Net interest income 10,229,511,488 9,948,115,762 (281,395,726) -2.75%
Fee and commission income 1,453,276,157 775,790,867 (677,485,290) -46.62%
Fee and commission
141,049,420 140,553,655 (495,765) -0.35%
expense
Net fee and commission
1,312,226,737 635,237,212 (676,989,525) -51.59%
income
Other operating income 189,930,885 884,086,582 694,155,697 365.48%
Total operaing income 11,731,669,111 11,467,439,556 (264,229,554) -2.25%
Impairment charge/(reversal)
452,423,493 611,107,680 158,684,188 35.07% Restatement of Loan Loss provision as per NRB directive 2.
for loans and other losses
Net operating income 11,279,245,618 10,856,331,876 (422,913,742) -3.75%
Personnel expenses 3,119,081,550 3,091,154,046 (27,927,504) -0.90% Due to change in bonus expenses
Other operating expenses 1,226,224,333 1,294,743,100 68,518,767 5.59%
Operating profit 6,933,939,735 6,470,434,731 (463,505,004) -6.68%
Non operating income/
154,108,352 145,727,897 (8,380,455) -5.44%
expense
Profit before tax 7,088,048,088 6,616,162,628 (471,885,459) -6.66%
Income tax 1,759,676,426 1,569,642,250 (190,034,176) -10.80% Impact on various adjustment resulting in change in the ultimate taxable income
Profit /(loss) for the period 5,328,371,662 5,046,520,378 (281,851,284) -5.29%
-
Adjustment of actuarial loss on the basis of final report. Also, there has been change
Other comprehensive income (492,517,274) (959,644,960) (467,127,686) 94.84% in fair value of investment including some reclassification of investment in associate
from investment securities.
Total comprehensive
4,835,854,388 4,086,875,418 (748,978,970) -15.49%
income
-
Distributable Profit -
Net profit/(loss) as per profit
5,328,371,662 5,046,520,378 (281,851,284) -5.29%
or loss
Add/Less: Regulatory
adjustment as per NRB (1,710,978,913) (3,652,029,434) (1,941,050,521) 113.45% Due to change in regulatory reserve to be transferred from retained earning
Directive
Profit/(loss) after
3,617,392,749 1,394,490,944 (2,222,901,805) -61.45%
regulatory adjustments
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Note: These profits are before apportionment for various statutory reserves such as General Reserve, CSR reserve, Employees training fund, Investment
Adjustment Reserve. For distributable profit, refer Statement of Distributable Profit or Loss forming part of the financial statements.
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