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a}l+ sË
a}+ssf] cawf/0ff (Concept of bank)
a}+s (Bank) zAbsf] pTklQ O6flnog efiffsf] a}+sf] (Banco) af6 ePsf]
xf], h;sf] cy{ a]Grdf a;]/ (to sit around benches) d'b|f ;f6\g' x'G5 .
 k|frLgsfndf dflg;x?n] cfkm\gf] ;'g, rfFbLnfO{ ;'gf/sxfF hDdf ug{] / rflxPsf]
a]nfdf lkmtf{ lng] sfo{af6 a}+ssf] pTklQ ePsf] dflgG5 .
jt{dfgdf o;n] jrstf{x?sf] lgIf]k :jLsf/ ug{] (Accepting deposits)
/ ;f] /sd nufgLstf{x?nfO{ ;fk6L lbg] (Advancing loan) sfd ub{5 .
ctM d'b|fsf] Joj;fo ug{] ;+:yfnfO{ a}+s elgG5 .
A bank is a financial institution which deals with
deposits and advances and other related services. It
receives money from those who want to save in the
form of deposits and it lends money to those who
need it.
Concept of a Bank
Oxford Dictionary defines a bank as "an
establishment for custody of money which it pays out
on customers order."
Economic Function: Bank is a financial intermediary
between saving sector and deficit sector.
Service offered: Bank collect deposits, provide loans,
credit creation, fund transfer and foreign currency
transaction.
Legal Aspects: Bank is a financial institution
established under certain law of country.
Thus, bank is a financial institution which collects
deposits, advance loan and provide wide range of
financial service.
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Pr=Pn=x6{ (H.L. Hjrt) sf cg';f/ –æa}+s Tof] xf] h;n] cfkm\gf Joj;fosf]
;fdfGo l;nl;nfdf JolQmx?af6 hDdfsf] ?kdf d'b|f k|fKt ub{5, h'g /sd
hDdf ug{] jf vftfjfnfnfO{ r]såf/f e'QmfgL ub{5 .Æ(A banker is one
who, in ordinary course of his business, receives money
which he pays by honouring cheques of persons from
whom or whose account he receives.)
s'n jg{ (Culbern) sf cg';f/ – æa}+s ;'/lIft ;fy d'b|f hDdf ug{] / ;fvsf]
e'QmfgL lbg] ;+:yf xf] .Æ (Bank is the firm of safe deposits of
currency and for the granting of the credit)
qmfpy/ (Crowther) sf cg';f/ – æa}+s cfkm\gf tyf cGo JolQmx?sf] C0f
Joj;foL xf], h;sf] sfo{ c?;Fu C0f lng' / o;sf] abnfdf C0f k|bfg u/]/
o;af6 d'b|fsf] ;[li6 ug'{ xf] .Æ (A banker is a dealer in debt his
own and other people's. The banker's business is, then to
take the debts of other people, to offer his own in
exchange and thereby to create money.)
a}+s eg]sf] To:tf] ;+:yf xf], h;n] /sd lemSg] ;t{df lgIf]ksf] dfu ug{ ;Sb5 /
To;}af6 jfl0fHo Jofkf/sf lgldQ C0fsf] aGbf]a:t ug{ ;Sb5 . -
American Law
k|of]ufTds g]kfnL zAbsf]if @)^! cg';f/ – rfx]sf] a]nf lemSg kfpg] u/L
/flvlbg], Aofhdf C0f lbg] cflb cfly{s sf/f]af/ ug]{ ;+:yfnfO{ a}+s elgG5 .
g]kfnL a[xt zAbsf]if cg';f/ Aofh lbP/ ?k}ofF k};f hDdf ug]{, dfu]sf] a]nfdf
e'QmfgL jf ;fk6L lbg], n]gb]g, t]hf/y cflb cfly{s sf/f]af/ ug]{ jfl0fHo
;DalGw jf ;/sf/L u}/ ;/sf/L ;+:yf g} a}+s xf] .
a}+s tyf ljQLo ;+:yf ;DalGw P]g, @)&# sf] bkmf @ -x_ df pNn]v eP
cg';f/ ‘a}+s’ eGgfn] pQm P]gsf] bkmf $( sf] pkbkmf ! adf]lhdsf] a}+lsª tyf
ljQLo sf/f]af/ ug{ :yfkgf ePsf] ;+ul7t ;+:yf ;Demg'k5{ egL pNn]v
ul/Psf] 5 .
a}+s zAb hd{gL d"n zAbaf6 k|fKt ePsf] dflgG5 .
t/ sltko JolQmx? of] zAbsf] pTklQ k|m]Gr zAb a}+sL (Banque) af6
cfPsf] bfjL ub{5g\ .
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To:t} w]/} h;f] JolQmn] a}+s O6flnog efiffsf] a}+sf] (Banco) af6 cfPsf] ts{
u/]sf 5g\ .
 a]Grdf a;]/ d'b|f ;f6f;f6 ug]{ sfo{nfO{ O6flnog efiffdf Banco elgG5 .

a}+ssf] pTklQ / ljsf;

a}+lsª Oltxf;nfO{ x]bf{ O6fnL, lu|s, :jL8]gh:tf b]zaf6 a}+lsª sf/f]af/ z'?
ePsf] kfOG5 .
cy{zf:qL qmfpy/ (Geoffrey Crowther) sf cg';f/ Jofkf/
(Merchant), dxfhg jf C0fbftf (Money Lender) tyf ;'gf/x?
(Goldsmiths) cflbn] ax'd"No wft'x?sf] ;+/If0f k|bfg ug]{ tyf C0f lbg]
h:tf sfo{x? ;Dkfbg u/L a}+lsª If]qsf] e"ldsf lgjf{x u/]sf lyP .
cd]l/sfdf klxnf cf}Bf]lus ljsf; ePsf] / ;f]sf] cfjZostf k"/f ug{sf] nflu
a}+lsª Joj;fosf] ljsf; tyf lj:tf/ ePsf] kfOG5 .
t/ a]nfotdf eg] klxnf a}+lsª Joj;fosf] ljsf; ePsf] / To;kl5 cf}Bf]lus
qmflGt ePsf] Oltxf; 5 . jf:tjdf clxn] x]bf{ cf}Bf]lus, Jofkfl/s ljsf; /
a}+lsª Ps cfk;df kl/k"/s b]lvG5 .
 The Merchant trader
 The Goldsmith
 The money lenders

a}+ssf] Oltxf;
;g\ !!%& df 'Bank of Venice'
;g\ !$)! df 'Barcelona Bank'
;g\ !^^* df Swedish Risk Bank-
;g\ !^($ df 'Bank of England'
;g\ !&(! df 'Bank of United States'
;g\ !(@* df 'Bank of China'
;g\ !(#% df 'Reserve Bank of India'
;g\ !(#& df 'Nepal Bank Limited' 1994 B.S
;g\ !(%^ df 'Nepal Rastra Bank' 2013B.S
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g]kfndf a}+lsª k|0ffnLsf] ljsf;

Phase: I

c_ g]kfndf a}+lsª k|0ffnLsf] k/Dk/fut ljsf;qmd (Traditional Phase

of Banking Development in Nepal i.e. Before Nepal
Bank Limited)
;j{k|yd g]kfndf /fhf dfgb]jsf] kfnfdf ‘dfgfª\s’ d'b|f k|rngdf NofPsf]
kfOG5 .
To;kl5 qmdzM /fhf u'0fsfdb]jn] u'0ffª\s / c+z'jdf{ ;fy} lhi0f' u'Ktn] cf–
cfkm\gf d'b|fx? k|rngdf NofPsf] kfOG5 .
/Tg dNnn] tfdfsf l;Ssf, dlxGb| dNnn] rfFbLsf l;Ssf, hok|sfz dNnn]
;'gsf c;kmL{ tyf k[YjL gf/fo0f zfxn] g]kfn PsLs/0fkl5 cfkm\gf] gfdsf
df]x/x? k|rngdf NofPsf] kfOG5 .
lj=;+= !(*( df 6S;f/ ljefusf] :yfgkl5 j}1flgs ?kdf l;Ssfx? lgisf;g
u/]sf] kfOG5 .
;g\ &@# df /fhf u'0fsfdb]jn] shf{ lnP/ sf7df8f}+ pkTosfdf a:tL a;fPsf
lyP tyf kl5 z+vw/ ;fVjf gfd u/]sf Jofkf/Ln] sf7df8f}+ / eQmk'/sf ;Dk"0f{
hgtfsf] C0f lt/]sf lyP .
lj=;+= !(## df /0ff]l4k l;+xsf kfnfdf sf7df8f}+df t]hf/y c8\8fsf] :yfkgf
ePsf] lyof] . o;n] ;'g, rfFbL tyf h'xf/t lwtf] /fvL jflif{s % k|ltzt
Jofhb/df ;j{;fwf/0fnfO{ C0f lbg] sfd ub{Yof] . o; sf]ifsf] ;|f]t eg]sf]
;/sf/af6 k|fKt x'g] /sd lyof] .
t]hf/y c8\8fnfO{ ;j{;fwf/0fsf] lgIf]k :jLsf/ ug]{ clwsf/ lyPg . o;sf]
:yfkgf kl5 g]kfndf ;+:yfut a}+lsª k|0ffnLsf] yfngL dflgG5 .

Phase: II
cf_ g]kfndf a}+lsª k|0ffnLsf] bf];|f] ljsf;qmd
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(Second Phase of Banking Development in Nepal):

lj=;+= !(($ ;fn sflt{s #) ut] g]kfn a}+s lnld6]8sf] :yfkgf ePkl5
g]kfndf cfw'lgs a}+lsª k4ltsf] ;'?jft ePsf] xf] .
tTsflng ;dodf g]kfn ;/sf/sf] %! k|ltzt / ;j{;fwf/0fsf] tkm{af6 $(
k|ltzt nufgLdf of] a}+ssf] :yfkgf ePsf] lyof] .
o;sf] z'?sf] clws[t k"FhL ?= !@ s/f]8, lgisfl;t k"FhL ?= @% nfv /
r'Qmfk"FhL ?= * nfv $@ xhf/ lyof] .
lj=;+= @))@ ;fn c;f]h ! ut]b]lv g]kfn ;/sf/n] ;b/ d'n'sL vfgfaf6 ?= !,
%, !) / !)) b/sf g]kfnL gf]6 k|rngdf NofPsf] kfOG5 .
g]kfn /fi6« a}+s P]g @)!@ cGtu{t @)!# ;fn j}zfv !$ ut] g]kfn /fi6« a}+ssf]
:yfkgf ePsf] lyof] .
xfn /fi6« a}+s P]g @)!@ vf/]h eO{ /fi6« a}+s P]g @)%* k|rngdf 5 .
g]kfndf cf}Bf]lus ljsf; ug{sf] nflu cf}Bf]lus ljsf; lgud P]g @)!^
cGtu{t g]kfn cf}Bf]lus ljsf; lgud @)!^ ;fn c;f/ ! ut] :yfkgf ePsf]
lyof] .
/fli6«o jfl0fHo a}+s P]g @)@! cGtu{t @)@@ ;fn dfu !) ut] csf]{ ;/sf/L
jfl0fHo a}+ssf] ?kdf /fli6«o jfl0fHo a}+ssf] :yfkgf ePsf] lyof] .
s[lifdf cfwfl/t Joj;fosf] ljsf; tyf lj:tf/ ug{ s[lif ljsf; a}+s P]g
@)@$ cGtu{t @)@$ ;fn dfu & ut] s[lif ljsf; a}+ssf] :yfkgf ePsf] lyof] .
O_ g]kfndf a}+lsª ljsf;sf] cfw'lgs ljsf;qmd (Phase: III)
(Modern Phase of Banking Development in Nepal)
lj=;+= @)@$ ;fnkl5 @)$) ;fn;Dd g]kfndf s'g} klg gofF a}+s tyf ljQLo
;+:yfsf] :yfkgf x'g ;s]gg\ .
ljZj cy{Joj:yfdf cfPsf] cfly{s pbf/Ls/0fsf] gLltn] g]kfnnfO{ klg v'nf
cfly{s gLlt tyf ;+o'Qm nufgLsf cfw'lgs a}+sx?sf] :yfkgf ePsf] kfOG5 .
o;/L :yfkgf x'g]df ;+o'Qm nufgLsf] ;a}eGbf klxnf] a}+s gljn a}+s lnld6]8
xf] . h'g lj=;+= @)$! ;fndf :yfkgf ePsf] lyof] .
xfn a]+s tyf ljQLo ;+:yf ;DalGw cGo P]gx? vf/]h u/L a}+s tyf ljlQo
;+:yf ;DalGw P]g @)&# åf/f jfl0fHo a}+s tyf ljsf; a}+sx?sf] ;+rfng x'Fb}
cfPsf] 5g\ .
g]kfn /fi6« a}+saf6 Ohfht k|fKt a}+s tyf ljQLo ;+:yfsf] cj:yf @)&^.&&
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jfl0fHo a}+s ‘s’ ju{ – @&

ljsf; a}+s ‘v’ ju{ – @%
ljQ sDkgL ‘u’ ju{ – @@
n3'ljQ ljsf; a}+s ‘3’ ju{ – (!

Total number of branches: 9223

xfn g]kfndf a}+lsª cj:yf

xfn g]kfndf ePsf a}+s tyf ljQLo ;+:yfsf] cj:yf lgDgfg';f/ /x]sf] 5 .

Nepal Rastra Bank sf] Monthly report march cg';f/

g]kfndf xfnsf] a}lsª cj:yf

No. of BFIs Branches

A-27 4632
B-19 1069
C-20 256
D-76 4473
Central Bank-1
Infrastructure Development Bank-1
Total number of branches: 10430
Local level 749 places
 There is high degree of credit creation.
 Increase in interest rate competition
 Core banking system was introduced (i.e. use of
computer technology in banking system)
 Foreign as well as private investment introduced.
Trend of merger and acquisition grew rapidly.
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Modern banking Services

Banking system has been changing throughout the history and will be changing in
the future. New technology, ideas or crisis leads to this change. Modern banking
systems have significant potential benefits for consumers, banks and even the
regulator.
 Direct deposit, mobile deposit services
 E-Banking
 Access to ATMs
 Access to Credit Cards
 Online Bill Payment
 Digital Banking Services
 connect IPS is a single payments platform that allows the
customers to link their bank account(s) to enable payment
processor, fund transfer and biller payments.

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g]kfndf a}ls+ª If]qsf r'gf}tLx? - Challenge of

Nepalese Banking Sectors_
g]kfndf a}lsª If]qsf pboLdfg r'gf}tLx? o; k|sf/ 5g\ M
-!_ tLj| k|lt:k|wf -High competition_M
-@_ ;+:yfut ;'zf;gsf] sdL-Lack of corporate Goverance_M
-#_ dfgjLo ;fwgsf] ;d:of-Problem in Human Resource
Management_
-$_ ljlQo ;dfj]zLs/0fsf] ;d:of-Issues of Financial Inclusion_M
-%_ nufgL d}qL jftfj/0fsf] cefj-Lack of Investment Friendly
environment_M
-^_ t/ntf Joj:yfkgdf sl7gfO{-Liquidity Management_
-(_ ;'rgf tyf k|ljlwsf] Joj:yfkgdf sl7gfO{-Problem in IT
Management_

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-!)_ C0f Joj:yfkgdf sl7gfO{-Problem in credit

Management_M
-!!_ 5fofF a}ls+ªsf] k|efj-Effect of shadow Banking_
-!@_ cGo
 Go"g cfly{s j[l4b/-Low Economic growth_
 dfgj ;+;fwg Joj:yfkgdf ;d:of-Problem in HRM_
 Lack of financial literacy.
 Challenge to manage bank and their branches
according to new federalize system.
 Decreased spread rate

g]kfndf a}ls+ª Joj;fosf cj;/x?-Opportunitties of

Banking Business in Nepal_
g]kfndf a}ls+ª Joj;fo kl/rfngsf nflu ljleGg cj;/x? ;[hf
x'g'k/]sf] sf/0fn] ubf{ a}+sx?sf] ;+Vofdf Jofks j[l4 ePsf] 5 .
a}ls+ªIf]qdf b]lvPsf cj;/x?nfO{ o;k|sf/ k|:t't ug{ ;lsG5 M
-!_ pbf/ cy{ Joj:yf-Economic Liberalization_M
-@_ gofF k|ljlwsf] ljsf;-Development of New Technology_
-#_ pkef]u / dfudf kl/jt{g-Changing Test and Demand_M
-%_ ;:tf] ;~rfng nfut-Low Operating cost_M
-^_ ;:tf] lgIf]k b/-Low Deposite Rate_
-&_ pRr j}b]lzs ljk|]if0f-High Foreign Remittance_M
-*_ ;+:yfut ;'zf;g-Corporate Governance_
-(_ ;:tf] dfgj ;+;fwgsf] pknJwtf-Low Cost of HR_M

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-!)_ ljleGg ;+3÷;+u7gsf] :yfkgf / ljsf;-Establisment of

different Unions and Organization_M
-!!_ cGo
 Opportunity to obtain stock broker license
 Decreased CRR
 Stable government

a}ssf k|sf/ tyf sfo{x?

-Types of Bank and Functions_
a}ssf k|sf/x? sfo{x?
s]Gb|Lo a}+s b]zsf] ;jf{]Rr df}lb|s lgsfo,a}s
(Central Bank) x?sf] a}s
jfl0fHo a}+s Gffkmf sdfpg] pb]Zon] :yflkt
(Commercial Bank) cfly{s s[ofsnfk ug]{ ,;du|
a}lsË ;]jf lbg] Joj;flos
;+:yf
ljsf; a}+s k'hLsf cfwf/df 5'6\ofOsf] ,
(Development Bank) pTkfbgzLn If]qdf nufgL ug]{ /
lasfzsf] utL a9fpg cfly{s
s[ofsnfk ug{] ;+:yf
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ljQ sDkgL k'hLsf cfwf/df 5'6\ofOsf], lalQo

(Finance Companies) dWoystf{ , xfo/kr]{h,lnlhË
If]qdf nufgL ug]{ ;+:yf
n3'ljQ sDkgL n3'shf{df s]lGb|t
(Micro Finance) focused on micro credit.
k'af{wf/ ljsf; a}+s k'af{wf/ ljsf; sf] If]qdf a}lsË
(Infrastructure ;]jf lbg] Joj;flos ;+:yf
Development Bank)
cf}wf]lus a}s pwf]u wGbfsf]] If]qdf a}lsË ;]jf
(Industrial Bank) lbg] Joj;flos ;+:yf
s[ifL a}s s[ifLsf]] If]qdf a}lsË ;]jf lbg]
(Agriculture Bank) Joj;flos ;+:yf
u|fld0f a}s u|fld0f If]qdf a}lsË ;]jf lbg];+:yf
(Rural Bank)
;xsf/L a}s ;d'xut If]qdf ax'pb]Zo ;]jf lbg]
(Co-operative Bank) ;+:yf
ljlgdo a}s d'b|fsf] ;6xL ;]jf lbg] Joj;flos
(Exchange Bank) ;+:yf
;fd'bfos a}s ;d'bfodf s]Gb|Lt a}lsË ;]jf lbg]
(Community Bank) Joj;flos ;+:yf
art a}s artdf s]Gb|Lt a}lsË ;+:yf
(Saving Bank)
cfoft lgof{t a}s ;d'Gb|Kff/ Jofkf/df s]Gb|Lt a}lsË
(Import-Export Bank) ;]jf lbg] Joj;flos ;+:yf

a}ssf sfo{x?
 lgIf]k :jLsf/ ug'{ (Accepting deposits
 C0f k|bfg ug'{ (Advancing loan)
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 ;fv l;h{gf ug'{ (Credit creation) :

 Ph]G6sf] ?kdf sfo{ ug'{ (To wolk as an agent):
 ljb]zL d'b|fsf] ;6xL ug'{ (Exchange of foreign
currency):
 Jofkf/nfO{ k|f]T;fxg ug'{ (To encourage trade) :
 d'b|fsf] :yfgfGt/0f ug'{ (Transfer of money) :
 k|tLtkq hf/L ug'{ (Issuing letter of credits, L.C
 cGo sfo{x? (Other functions) :
-s_ pkef]Qmfx?af6 r]s, 8«fkm\6, lan cflb ;ª\sng ug'{ .
-v_ z]o/, af]08 cflb vl/b–ljqmL ug'{ .
-u_ pkef]Qmfsf ax'd'No j:t'x? ;'/lIft /flvlbg' .
-3_ ofq' r]s hf/L ug'{ .
-ª_ u|fxsnfO{ Locker sf] ;'ljwf k|bfg ug'{ .
-r_ ;/sf/ tyf /fi6«a}+ssf] Ph]G6sf] sfo{ ug'{ .

LEVELWISE BANKING SYSTEM (A, B, C, D

CLASSIFICATION)
The bank and financial institutions of Nepal are
classified in to A, B, C & D class named as
commercial bank, development bank, finance
company and micro finance financial institutions
respectively, which is known as level wise
banking. The main purpose behind such
classification is for parallel development of overall
economic sector of Nepal . Nepal Rastra Bank has
used the following basis for such classification:
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a) Paid up capital
b) Functions
c) Functional area.
The various level of Nepalese banking sector can be
clarified from the following table:
Functional National Level Province Level
Area
Class
A 8 Arab -----
B 2 Arab 50 1 Arab 20
Crore Crore
C 80 Crore 50 Crore
D 10 Crore 2 Crore
Commercial banks are established to boost the
commerce, trade and industrial sector likewise
specific sector of economy (such as agriculture,
tourism, etc.) or specific are of country is aimed to
develop through development bank. One the same
way finance company usually finance middle level
business. Micro finance financial institutions are
generally focused in micro-credit program for the
upliftment of rural economy. They provide micro
credit facility to deprived sector, destitute family,
poor family, very small business etc.
We can find various legal provision regarding level
wise banking in different section of bank and
financial institutions act (BAFIA) 2073, some of
which are as follows:
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Section-32, Sub-section-5
Class “A”,“B”, class “C” and class “D” licensed
institutions shall be entitled to use the names
Commercial Bank, Development Bank, Finance
Company and Microfinance Financial Institutions
respectively. And there will be one Infrastructure
Development Bank.
Section-37
 Classification of licensed institutions : The Rastra
Bank shall classify the licensed institutions into “A”,
“B”, “C” and “D” classes on the basis of the minimum
paid-up capital required for the license to be issued
pursuant to Section 30 to carry on the financial
transactions pursuant to Section 47, and issue the
license to the concerned bank or financial
institution accordingly.
 The minimum paid-up capital of the licensed
institutions classified under Sub-section (1) shall be
as prescribed by the Rastra Bank.
Section-38
Conversion of licensed institution of lower class
into licensed institution of higher class:
(1) Any licensed institution of a lower class which
meets the following conditions may, with the
approval of the Rastra Bank, be converted into a
licensed institution of a higher-class:
(a) If it has the capital prescribed by the Rastra Bank
for a licensed institution of such higher class;

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(b) If it has been able to earn profits since five

consecutive years;
(c) If its total non-performing loan is within the limit
prescribed by the Rastra Bank;
(d) If it has met all conditions as prescribed by the
Rastra Bank.

Section 49
In this section we can see various functions can be
performed by A, B, C & D class BFI’s. as per which
there is much more similarities in the functions of
A, B & C class. Functions of D class institutions are
focused on micro credit. Some of the functions
that only A class institutions may carry on but not
by B and C are as follows:
 Hypothecation loan business
 Supplying credit against the guarantee provided
by any native or foreign bank or financial
institution;
 Carrying on governmental and other transactions
on behalf of the Government of Nepal
 Remitting or transmitting funds outside the State
 Purchase and sales of gold and silver
 Fascinating as a guarantor in between
transactions of two parties
The only one function that A class institution cannot
carry on but by B and C is:

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 Obtaining credits by pledging its movable or

immovable assets as collateral
In this way level wise banking is in practice in Nepal.

a}+s tyf ljQLo ;+:yf P]g, @)&# df pNn]v eP adf]lhd

afl0fHo a}+s æsÆ ju{sf] Ohfhtkq k|fKt a}+ssf] sfd, st{Jo
/ clwsf/x? lgDg adf]lhd 5g\ .
-s_ Aofh jf lagf Aofhdf lgIf]k :jLsf/ ug{] jf ljleGg ljQLo
pks/0f dfkm{t lgIf]k kl/rfng ug{] / ltgsf] e'QmfgL lbg],
-v_ ljB'tLo pks/0f jf ;fwgsf] dfWodaf6 lgIf]k :jLsf/ ug{],
e'QmfgL lbg], n]gb]g ug]{, dWo:ytfsf] sfd ug]{ / /sdfGt/ ug]{,
-u_ xfo/ kr]{h, lnlhË, xfplhË, clwljsif{ nufotsf shf{ lbg],
-3_ kl/of]hgf tyf xfOkf]lys]zg lwtf] /fvL] shf{ lbg] Pj+
;xljQLos/0fsf] cfwf/df lwtf] ljefhg -kf/L kf;' ug]{ u/L
cfk;df ePsf] ;Demf}tf cg' ;f/ ;+o'Qm ?kdf shf{ lbg]
lbnfpg] Joj:yf ug]{,
-ª_ ljb]zL a}+s jf ljQLo ;+:yfsf] hdfgtdf shf{ lbg],
-r_ cfk"m sxfF klxn] g} lwtf] /lx;s]sf] rn crn ;DklQsf] d"Non]
vfd];Ddsf] /sd shf{ lbg] jf cGo a}+s jf ljQLo ;+:yfdf lwtf]
/lx;s]sf] rn crn ;DklQsf] k'gM lwtf]df To;sf] d"Non]
vfd];Ddsf] /sd shf{ lbg],
-5_ cfkm\gf] u|fxssf] tk{maf6 hdfgtkq hf/L ug]{ / ;f] afkt
u|fxs;Fu cfjZos zt{ u/fpg], lghsf] rn crn ;DklQ
lwtf]aGws lng] jf t];|f] JolQmsf] h]yf hdfgt lng] / lwtf]aGws,
;'/If0fdf lnPsf] ;DklQ k|fKt ug]{, wf/0f ug]{ tyf ;f] ;DaGwL
cGo sf/f]af/ ug]{,
-h_ cfjZostf cg';f/ /fi6« a}+saf6 k'gs{hf{ lng] jf cGo a}+s
jf ljQLo ;+:yfaf6 shf{ lng] lbg],

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-em_ kl/of]hgfsf] k|a4{gsf] nflu g]kfn ;/sf/ jf cGo :jb]zL

jf ljb]zL lgsfo dfkm{t k|fKt ePsf] /sdaf6 shf{ k|jfx ug]{ jf
shf{ Joj:yfkg ug]{,
-`_ k|rlnt shf{ ckn]vg ljlgodfjnLsf] cwLgdf /xL shf{
ckn]vg ug{],
-6_ k"FhLsf]if k'/f ug{] k|of]hgsf nflu z]o/, l8a]~r/, C0fkq cflb
hf/L ug{],
-7_ k|tLtkq, ljlgdokq, k|lt1fkq, r]s, ofq' r]s, 8«fˆ6jf cGo
ljQLo pks/0f lgisfzg ug]{, :jLsf/ ug]{, e'QmfgL lbg],
l8:sfp06 ug]{ jf vl/b laqmL ug]{,
-8_ ljB'tLo sf/f]af/sf nflu l8lh6n jf sf8{ nufotsf ljQLo
pks/0f hf/L ug]{, :jLsf/ ug]{, Joj:yfkg ug]{ / ;f] ;DaGwL
sfo{ ug{ Ph]06 lgo'Qm ug]{,
-9_ k|rlnt sfg"gsf] cwLgdf /xL ljb]zL ljlgdo sf/f]af/ ug]{,
-0f_ /fi6« a}+sn] tf]s]sf] ;Ldf, zt{ jf lgb]{zg adf]lhd ;/sf/L
sf/f]af/ ug]{],
-t_ g]kfn ;/sf/ jf /fi6« a}+sn] hf/L u/]sf] C0fkq vl/b–laqmL
ug]{ jf ;sf/ ug]{,
-y_ g]kfnleq jf ljb]zdf ljlgdokq, r]s jf cGo ljQLo
pks/0fåf/f /sd k7fpg] jf rnfg ug]{, ljb]zaf6 ljk|]if0f k|fKt
ug{] / ;f] sf] e'QmfgL ug{],
-b_ u|fxssf] lgldQ sldzg Ph]06 eO{ z]o/, l8a]~r/ jf ;'/If0fsf]
lhDdf lng], vl/b–laqmL ul/lbg], z]o/sf] nfef+z, l8a]~r/ jf
;'/If0fsf] Aofh cflb p7fO{ lbg] / ;f]sf] nfef+z, d'gfkmf jf
Aofh g]kfnleq jf ljb]zdf k7fpg], u|fxssf] nflu ;]km l8kf]lh6
eN6sf] Joj:yf ug]{,
-w_ jf;nft aflx/sf] sf/f]af/ ug]{,
-g_ ljkGg ju{, Go"g cfo ePsf] kl/jf/, b}jL k|sf]k kLl8t tyf
d'n'ssf s'g} If]qsf afl;Gbfsf] cfly{s pTyfgsf] nflu JolQmut
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jf ;fd'lxs hdfgLdf /fi6« a}+sn] tf]s] adf]lhdsf] /sd;Dd shf{

lbg],
-k_ cfk"m tyf cGo a}+s jf ljQLo ;+:yfaf6 shf{ lng] jf s'g}
k|sf/sf] ;'ljwf lng] C0fL jf u|fxssf] ljj/0f, ;"rgf jf
hfgsf/L /fi6« a}+s, ;DalGwt lgsfo jf cGo a}+s jf ljQLo
;+:yfaLr lng] lbg],
-km_ ;'g, rFfbL vl/b–laqmL ug]{,
-a_ kl/of]hgf :yfkgf, ;~rfng / d"Nofª\sg ;DaGwL cWoog,
cg';Gwfg, ;j]{If0f ug]{ u/fpg] tyf tfnLd, k/fdz{ / cGo
hfgsf/L pknAw u/fpg],
-e_ o; P]g / k|rlnt sfg"g adf]lhd cfkm\gf] :jfldTjdf cfpg]
;a} k|sf/sf hfoh]yfsf] plrt Joj:yfkg tyf laqmL ug]{,
-d_ k|rlnt sfg"g adf]lhd b'O{ jf b'O{eGbf a9L JolQmx?aLr x'g]
s'g} sfo{ afkt ltg'{ a'emfpg' jf lng' kg]{ /sd pQm sfd ePkl5
e'QmfgL lng] lbg] Joj:yf ug{ b'O{ kIfsf] ;xdltdf hdfgL a:g],
-o_ /fi6« a}+sn] tf]s]sf] cGo sfd ug]{ .

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g]kfn /fi6« a}+ssf] sfd st{Ao / clwsf/ (Functions

of Nepal Rastra Bank)
s]Gb|Lo a}+s (Central Bank)
cy{ / kl/efiff (Meaning of definition)
s'g} klg b]zsf] ;jf{]Rr df}lb|s lgsfosf] ?kdf s]Gb|Lo a}+ssf]
:yfkgf ul/Psf] x'G5 . of] ;/sf/sf] dxÎjk"0f{ c+u xf] . o;n]
df}lb|s tyf cfly{s gLlt sfof{Gjog ug{ ;/sf/nfO{ ;xof]u
k|bfg ub{5 . o;nfO{ df}lb|s tyf ljQLo gLltsf] ;~rfns,
;/sf/sf] a}+s tyf a}+sx?sf] a}+s klg elgG5 .
ls; / PlNsg (Kisch and Elkin) sf cg';f/ – æs]Gb|Lo a}+s Tof]
a}+s xf] h;sf] k|d'v sfo{ df}lb|s Joj:yfkg :yfloTj Nofpg'
xf] .Æ (A central bank is that bank, the essential duty of
which is the mentainance of stability of the monetary
standard)
g]kfn /fi6« a}+s (Nepal Rastra Bank)
g]kfnsf] s]Gb|Lo a}+ssf] ?kdf g]kfndf g]kfn /fi6« a}+ssf] :yfkgf
eO{ cfkm\gf sfo{x? ;~rfng ul//x]sf] 5 . o;sf] :yfkgf
g]kfn /fi6« a}+s P]g, @)!@ cg';f/ lj=;+= @)!# ;fn j}zfv !$
ut] ePsf] xf] . o;n] g]kfnsf] k|d'v a}+s, ;/sf/sf] a}+s tyf
a}+sx?sf] a}+ssf] ?kdf sfo{ ub{5 . o;sf] p2]Zo gfkmf
sdfpg' geP/ gf]6 lgisfzg ug{] tyf df}lb|s ultljlwnfO{
Jojl:yt ug{] xf] . g]kfn /fi6« a}+ssf] :yfkgfsf lgDg p2]Zox/
/x]sf 5g\ .
!= g]kfnL gf]6 lgisfzgsf] ;'k|aGw ldnfpg] .
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@= clw/fHodf g]kfnL d'b|f rngrNtLdf Nofpg]af/] cfjZos k|aGw

ldnfpg] .
#= g]kfnL d'b|fsf] ljlgdo b/df l:y/tf sfod ug{] .
$= pknAw k'FhLnfO{ ultzLn agfO{ pBf]uwGbfnfO{ k|f]T;fxg lbg] .
%= g]kfndf a}+lsª\u k|0ffnLsf] ljsf; u/fpg] .
^= df}lb|s l:yltnfO{ Ps?ktf k|bfg ug{] .
g]kfn /fi6« a}+s g]kfn ;/sf/sf] k"0f{ :jfldTjdf :yflkt a}+s xf] .
o;sf] clws[t ?= Ps s/f]8 /x]sf] 5 . o;df a9Ldf
;fthgfsf] ;~rfng ;ldlt x'G5 . o;df ueg{/ (Governer)
Ps, 8]Kk'6L ueg{/ b'O{ / cGo ;~rfnsx? rf/hgf x'G5g\ .
logLx?sf] lgo'lQm g]kfn ;/sf/n] ub{5 . ueg{/ (Governer) /
8]Kk'6L ueg{/ (Deputy governer) sf] kbfjlw kfFr jif{sf] x'G5
eg] cGo ;~rfnsx?sf] kbfjlw rf/ -$_ jif{sf] x'G5 . o;sf]
Pp6f s]Gb|Lo sfof{no / ljleGg 7fpFdf zfvf sfof{nox?,
pkzfvf sfof{nox?, k|zfvf sfof{nox? tyf ;6xL
sfp06/x? 5g\ . s]Gb|Lo sfof{nocGtu{t ljleGg ljefux/ 5g\
. s]Gb|Lo sfof{no g} ueg{/sf] sfof{no x'G5 .
g]kfn /fi6« a}+ssf sfo{x? (Functions of Nepal Rastra Bank)
g]kfn s]Gb|Lo a}+s g]kfn /fi6« a}+s xf] . b]zsf] s]Gb|Lo a}+ssf]
x}l;otn] g]kfn /fi6« a}+sn] cfkm\gf] :yfkgfsfnb]lv g} cfly{s
ljsf;, df}lb|s Joj:yfkg tyf cGo ljljw sfo{x? ub{} cfPsf]
5 . jt{dfgdf o;sf k|d'v sfo{x? lgDgfg';f/ 5g\ .
!_ gf]6 lgisfzg (Note issue) : b]zsf] cfjZostf / ljsf;sf]
:t/cg'?k cfjZos gf]6 tyf l;Ssf lgisfzg ug{] sfd g]kfn
/fi6« a}+sn] ub{5 . gf]6 lgisfzg ubf{ o;n] ;dfg'kflts
;~ro k|0ffnL (Propotional reserve ratio) cg'?k ztk|ltzt
;'/If0f /fvL gf]6 lgisfzg ub{5 . lgisfzg ul/g] gf]6sf]
;'/If0f afkt 50% ;'g, rfFbL, ljb]zL d'b|f, ljb]zL ;'/If0fkq /
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ljlgdo kq tyf 50% g]kfnL l;Ssf / ;/sf/L kqx? lwtf]

/flvG5 .
@_ ;/sf/sf] a}+s (Bank of the government) : g]kfn /fi6« a}+sn]
;/sf/sf] cfDbfglnfO{ hDdf u/L lbg] tyf ;/sf/sf]
cfb]zcg';f/ e'QmfgL lbg], /sd :yfgfGt/ ug{] / ;/sf/nfO{
cGo ;]jfx? k|bfg ug] / ;/sf/nfO{ cGo ;]jfx? k|bfg ug{]
ub{5 . ;/sf/sf ;Dk"0f{ a}lsª\u sf/f]jf/x? o;} a}+sdfkm{t ug{]
x'Fbf o;n] ;/sf/sf] a}+ssf] ?kdf sfo{ ub{5 .
#_ a}+sx?sf] a}+s (Bank of the banks): g]kfn /fi6« a}+sn] b]zdf
sfo{/t cGo a}+sx?sf] gub df}Hbft /sd hDdf ul/lbg] /
logLx?nfO{ cfjZos C0f tyf ;Nnfx pknAw u/fpg] sfo{
ub{5 . ;fy} cGo a}+sx?n] /fi6« a}+sn] tf]s]sf] gub df}Hbft
clgjfo{ ?kdf /fVg'kg{] x'G5 . o;/L cGo a}+sx?sf] a}+lsª\u
sf/f]jf/ o; a}+sdfkm{t x'g] x'Fbf of] cGo a}+sx?sf] a}+ssf] ?kdf
sfo{ ub{5 .
$_ ;/sf/sf] ;Nnfxsf/ (Government's advisor): o;n] cfly{s
ljsf;sf] nflu cfjZos df}lb|s tyf ljQLo gLltsf] lgdf{0f /
sfof{Gjog ug{ ;/sf/nfO{ ;xof]u ug{] / ;Nnfx lbg] sfo{
ub{5 . ctM o;n] ;/sf/sf] df}lb|s tyf ljQLo ;Nnfxsf/sf]
?kdf klg sfo{ ub{5 .
%_ ;fv lgoGq0f (Credit control): b]zsf] cfjZostfcg';f/ C0f
nufgL Jojl:yt ug{ s]Gb|Lo a}+sn] ;fvkfqx? 36fpg] jf
a9fpg] sfo{ klg ub{5 . o;sf] nflu s]Gb|Lo a}+sn] Jofhb/,
a}+s df}Hfbt cg'kft (Reserve ratio) cflbdf kl/jt{g u/L
;fv l;h{gfnfO{ k|f]T;flxt jf xtf]T;flxt ug{ ;S5 .
^_ ljlgdob/ lgwf{/0f (control of exchange rate): jfl0fHo
a}+sx?nfO{ k'FhLsf] cefj ePdf g]kfn /fi6« a}+sn] ljb]zL d'b|fsf]
ljlgdo b/ lgwf{/0f ug{], lgwf{l/t b/df sf/f]jf/ ;~rfng ug{
cGo ;+:yf tyf JolQmx?nfO{ lgb{]zg lbg] / ljb]zL d'b|f
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;l~rltnfO{ Jojl:y tug{] sfo{ ub{5 . o;af6 ljb]zL d'b|fsf]

ljlgdob/ lgoGq0f ug{] sfo{ ;~rfng x'G5 .
&_ clGtd C0fbftf (Lender of the last resort): jfl0fHo
a}+sx?nfO{ k'FhLsf] cefj ePdf g]kfn /fi6« a}+sn] pgLx/sf
C0fkqx? Vl/b ul/lbg] / ltgLx?nfO{ l8:sfp06 u/fP/
cfjZos C0f k|bfg ug{] ub{5 . ;fy} ltgLx?nfO{ clwljsif{
(over draft) ;'ljwf lbP/ klg ;xof]u ub{5 . ctM of]
a}+sx?sf] clGtd C0fbftf jf e'QmfgLbftf klg xf] .
*_ ;dfzf]wg u[x (clearing house): ;a} jfl0fHo s]Gb|Lo a}+sdf
vftf vf]nL /fVg] x'Fbf pglx?sf] ;Dk"0f{ n]gb]g lxfa /fi6«
a}+sdf x'G5 . oL a}+sx?sf] cfGtl/sf sf/f]jf/ ldnfpg C0fL
a}+ssf] vftfaf6 /sd 36fO{ h'g a}+snfO{ /sd lbg'kg{] b]lvG5,
To;sf] vftfdf o;n] /sd hDdf ul/lbG5 . o;/L jfl0fHo
a}+sx?sf] n]gb]g sfo{nfO{ ldnfg ul/lbg] sfd g} ;dfzf]wg
u[xsf] sfo{ xf] .
(_ ;'g tyf ljb]zLsf] d'b|fsf] ;+/If0f (Custodian of gold and
foreign currency): g]kfn /fi6« a}+sn] pknAw ;'g, rfFbL /
ljb]zL d'b|fsf] ;+/If0f ug{] tyf ljb]zL d'b|fsf] sf/f]jf/nfO{
Jojl:y tug{] sfd klg ub{5 . ctM of] ;'g rfFbL tyf ljb]zL
d'b|fsf] ;+/Ifs / Joj:yfks klg xf] .
!)_ cGo sfo{x? (Other functions): g]kfn /fi6«, a}+sn]
cy{Joj:yfsf] ljsf; k|lqmofdf ;xof]u k'¥ofpg k|lzIf0f,
cg';Gwfg sfo{x? ;~rfng ug{], ljsf; cfof]hgfsf ;~rfng,
sfof{Gjog, cg'udg tyf d"Nof+sg ug{] sfdx? klg ub{5 .
;fy} o;n] lgDg ljsf;sf sfo{x? klg ub{5 .
-s_ ljleGg If]qdf a}lsª\u ;'ljwf lj:tf/ ug{] .
-v_ k'FhLsf] ;';~rfng ug{ cGo a}+sx?dfkm{t sf/f]jf/ ug{] .
-u_ cfly{s ljsf;nfO{ k|f]T;flxt ug{ cWoog, cg';Gwfg / k|sfzg
ug{] .
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-3_ k|fyldstf If]q shf{ sfo{qmd nfu' ug{] .

-ª_3/]n' tyf ;fgf pBf]u ljsf;sf] ;'k|aGw ldnfpg] .
-r_ cGt/f{li6«o ;+3;+:yfx?;Fu ;DaGw sfod ug{] .
g]kfn /fi6« a}+s P]gsf] bkmf % adf]lhd g]kfn /fi6« a}+ssf] sfd, st{Jo /
clwsf/x?
-s_ a}° gf]6 tyf l;Ssf lgisf;g ug]{,
-v_ d"No l:y/tf sfod ug{ cfjZos df}lb|s gLlt th{'df ug{] /
;f] gLlt sfof{Gjog ug]{, u/fpg],
-u_ ljb]zL ljlgdo gLlt lgdf{0f ug{] tyf ;f] gLlt sfof{Gjog
ug{], u/fpg],
-3_ ljlgdo b/ k4lt lgwf{/0f ug{],
-ª_ ljb]zL ljlgdo ;l~rltsf] Joj:yfkg / ;~rfng ug{],
-r_ jfl0fHo a}° tyf ljQLo ;+:yfnfO{ a}ls· tyf ljQLo
sf/f]af/ ug{ Ohfhtkq hf/L ug{], To:tf] sf/f]af/sf] ;DaGwdf
cfjZos lgodg, lg/LIf0f, ;'kl/j]If0f tyf cg'udg ug{],
-5_ g]kfn ;/sf/sf] a}°/, ;Nnfxsf/ tyf ljQLo Ph]G6sf]
?kdf sfo{ ug]{,
-h_ jfl0fHo a}° tyf ljQLo ;+:yfsf] a}° tyf clGtd
C0fbftfsf] ?kdf sfo{ ug]{,
-´_ e'QmfgL, km5\of{}6 -lSnol/·_ tyf lx;fa ldnfg -;]6nd]G6_
k4ltsf] :yfkgf tyf k|j4{g u/L ;f] sfo{nfO{ lgoldt ug{], /
-em!_ t/ntf Joj:yfkgsf] lgldQ cfjZos pks/0fsf]
dfWodåf/f v'nf ahf/ sf/f]af/ ;~rfng ug{] .
-`_ o; P]g adf]lhd a}°sf] p2]Zo xfl;n ug{sf] lgldQ a}°n]
ug'{ kg]{ cGo cfjZos sfo{x? sfof{Gjog ug]{, u/fpg] .
s]lGb|o a}{ssf p4]Zox?
g]kfn /fi6« a}+s P]gsf] bkmf $cg';f/ a}°sf] p2]Zo

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-s_ cfly{s :yfloTj / cy{tGqsf] lbuf] ljsf;sf] lgldQ d"No /

zf]wgfGt/ l:y/tf sfod ug{sf] nflu cfjZos df}lb|s tyf ljb]zL
ljlgdo gLlt lgdf{0f u/L ;f]sf] Joj:yfkg ug{],
-v_ ljQLo ;]jfsf] kx'r F clej[l4 / a}l°· tyf ljQLo If]qsf] :yfloTj
sfod u/L a}l°· tyf ljQLo k|0ffnL k|lt ;j{;fwf/0fsf] ljZj;gLotf
clej[l4 ug]{,
-u_ ;'/lIft, :j:y tyf ;Ifd e'StfgL k|0ffnLsf] ljsf; ug{],
pkbkmf -!_ adf]lhdsf] p2]Zodf s'g} k|lts'n k|efj gkg]{ u/L a}°n] g]kfn
;/sf/sf] cfly{s gLlt sfof{Gjogdf ;xof]u k'¥ofpg]5 .

jfl0fHo a}+s sf] sfd, st{Jo, clwsf/x? . (Functions,

Duties and Rights of Commercial Bank)
jfl0fHo a}+s (Commercial Bank)
cy{ / kl/efiff (Meaning and definition)
b]zsf] jfl0fHo Jofkf/sf] ljsf; tyf lj:tf/ ug{] p2]Zon] :yflkt a}+sx?nfO{
jfl0fHo a}+s (commercial banks) elgG5 .
. ;fdfGotof a}+s eGgfn] jfl0fHo a}+snfO{ g} lnOg] ePsf]n] o;sf] 5'§} kl/efiff
cfjZos 5}g . a}+ssf w]/}h;f] kl/efiffx? jfl0fHo a}+s;Fu g} s]lGb|t /x]sf 5g\ .
lgDg sfo{x? u/L gfkmf k|fKt ug{] ;+:yf jf Joj;foL g} jfl0fHo a}+s xf] eGg] a'lemG5
.
!_ d'b|f ;+ro ug{] (Deposit of money)
@_ C0f k|bf ug{] (Advancing loan)
#_ d'b|f ljlgdo ug{] (To exchange money)
$_ d'b|f :yfgfGt/0f ug{] (Remittance of money)
%_ ;fvkqsf] lgdf{0f (Credit creation)

jfl0fHo a}+ssf sfo{x? (Functions of commercial banks)

jfl0fHo a}+ssf k|d'v sfo{x? lgDgfg';f/ 5g\ –

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!_ lgIf]k :jLsf/ ug'{ (Accepting deposits) : jfl0fHo a}+sx?n]

ljleGg JolQm tyf ;+:yfx?sf] jrtnfO{ ljleGg vftf -rNtL,
d'2tL / jrt_ df hDdf ul/lbG5 / a}+sx?sf] lgodfg';f/
jrtstf{nfO{ Jofh klg lbG5 .
@_ C0f k|bfg ug'{ (Advancing loan) : logLx?n] ljleGg vftfdf
hDdf x'g cfPsf] /sdnfO{ cfjZos lwtf] lnP/ O{R5's
nufgLstf{ tyf C0f lng rfxg] JolQmx?nfO{ C0f k|bfg ub{5 .
C0f k|bfg u/]jfkt a}+sx?n] C0fLaf6 Jofh klg lbG5 .
#_ ;fv l;h{gf ug'{ (Credit creation) : C0f lng] JolQmn] cfkm\gf
gfddf vftf vf]nL /sd hDdf ug{] / tTsfn cfjZos /sd
dfq lemsL afFsL /sd vftfd} hDdf ul//fVb5 . ;f]xL /sdnfO{
jfl0fHo a}+sx?n] k'gM shf{sf] ?kdf nufgL ub{5g\ . of]
k|lqmof bf]xf]l/Fb} uP/ C0faf6 lgk]If / lg/k]Ifaf6 C0f l;h{gf
x'Fb} hfg'af6 a}+sx?n] ;fv l;h{gf ub{5g\ .
$= Ph]G6sf] ?kdf sfo{ ug'{ (To work as an agent): jfl0fHo
a}+sx?n] cfkm\gf u|fxsx?sf ?k}ofF x:tfGt/0f ul/lbg], z]o/
tyf ;/sf/L C0fkqsf] vl/b ljqmL ug{], nfef+z Jofh, C0f
;ª\sg ul/lbg], ladf lk|ldod ltl/lbg] s/, z'Ns a'emfOlbg],
hdfgt al;lbg] h:tf Ph]G6sf] ?kdf klg sfo{ ub{5 .
%= ljb]zL d'b|fsf] ;6xL ug'{ (Exchange of foreign currency):
jfl0fHo a}+sx?n] /fi6« a}+ssf] :jLs[lt lnP/ ljb]zL ljlgdo
lgoldt ug{] P]g @)!( sf] cwLgdf /xL ljb]zL d'b|fsf] ljlgdo
ug{] cyf{t\ ;6xL ug{] sfd klg ub{5 .
^= Jofkf/nfO{ k|f]T;fxg ug'{ (To encourage trade) : oL a}+sx?n]
C0f k|bfg ug'{sf] ;fy} k|tLtkq vf]Ng], ljnx?sf] vl/b–ljqmL
ug{], Jofkfl/s ;"rgfx?sf] cfbfgkb|fg ug{] cflb sfo{x? u/L
cfGtl/s Pjd\ afx\o Jofkf/sf] ljsf;df ;xof]u k'¥ofpF5 .
&= d'b|fsf] :yfgfGt/0f ug'{ (Transfer of money) : jfl0fHo
a}+sx?n] pkef]Qmfx?af6 ;]jf z'Ns lnP/, a}+s O:o', 8«fkm\6
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d]n 6«fG;km/, 6]lnu|fd 6«f;km/h:tf e'QmfgLkqsf] cfwf/df Ps

:yfgaf6 csf{] :yfgdf ?k}ofF :yfgfGt/ ul/lbG5 . ;fy} 8«fkm\6 /
ofq' r]s hf/L klg ub{5 . o;/L d'b|f ;:tf] / ;'/lIft tl/sfn]
:yfgfGt/ ug'{ klg oL a}+sx?sf] sfo{ xf] .
*= k|tLtkq hf/L ug'{ (Issuing letter of credits, L.C.): oL
a}+sx?n] k|tLtkq hf/L ub{5g\ . log} kqx/sf] cfwf/df
rflxPsf] 7fpFdf /sd pknAw x'G5 . ljb]zL k|tLtkqsf]
cfwf/df ljb]zaf6 ;fdfgx? Cfoft ug{ ;lhnf] kb{5 .
(= cGo sfo{x? (Other functions) : oL afx]s jfl0fHo a}+sx?n]
lgDg sfo{x? klg kb{5g\ .
-s_ pkef]Qmfx?af6 r]s, 8«fkm\6, lan cflb ;ª\sng ug'{ .
-v_ z]o/, af]08 cflb vl/b–ljqmL ug'{ .
-u_ pkef]Qmfsf ax'd'No j:t'x? ;'/lIft /flvlbg' .
-3_ ofq' r]s hf/L ug'{ .
-ª_ u|fxsnfO{ Locker sf] ;'ljwf k|bfg ug'{ .
-r_ ;/sf/ tyf /fi6«a}+ssf] Ph]G6sf] sfo{ ug'{ .
a}+s tyf ljQLo ;+:yf P]g, @)&# df pNn]v eP adf]lhd
afl0fHo a}+s æsÆ ju{sf] Ohfhtkq k|fKt a}+ssf] sfd, st{Jo
/ clwsf/x? lgDg adf]lhd 5g\ .
-s_ Aofh jf lagf Aofhdf lgIf]k :jLsf/ ug{] jf ljleGg ljQLo
pks/0f dfkm{t lgIf]k kl/rfng ug{] / ltgsf] e'QmfgL lbg],
-v_ ljB'tLo pks/0f jf ;fwgsf] dfWodaf6 lgIf]k :jLsf/ ug{],
e'QmfgL lbg], n]gb]g ug]{, dWo:ytfsf] sfd ug]{ / /sdfGt/ ug]{,
-u_ xfo/ kr]{h, lnlhË, xfplhË, clwljsif{ nufotsf shf{ lbg],
-3_ kl/of]hgf tyf xfOkf]lys]zg lwtf] /fvL] shf{ lbg] Pj+
;xljQLos/0fsf] cfwf/df lwtf] ljefhg -kf/L kf;' ug]{ u/L
cfk;df ePsf] ;Demf}tf cg' ;f/ ;+o'Qm ?kdf shf{ lbg]
lbnfpg] Joj:yf ug]{,
-ª_ ljb]zL a}+s jf ljQLo ;+:yfsf] hdfgtdf shf{ lbg],
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-r_ cfk"m sxfF klxn] g} lwtf] /lx;s]sf] rn crn ;DklQsf] d"Non]

vfd];Ddsf] /sd shf{ lbg] jf cGo a}+s jf ljQLo ;+:yfdf lwtf]
/lx;s]sf] rn crn ;DklQsf] k'gM lwtf]df To;sf] d"Non]
vfd];Ddsf] /sd shf{ lbg],
-5_ cfkm\gf] u|fxssf] tk{maf6 hdfgtkq hf/L ug]{ / ;f] afkt
u|fxs;Fu cfjZos zt{ u/fpg], lghsf] rn crn ;DklQ
lwtf]aGws lng] jf t];|f] JolQmsf] h]yf hdfgt lng] / lwtf]aGws,
;'/If0fdf lnPsf] ;DklQ k|fKt ug]{, wf/0f ug]{ tyf ;f] ;DaGwL
cGo sf/f]af/ ug]{,
-h_ cfjZostf cg';f/ /fi6« a}+saf6 k'gs{hf{ lng] jf cGo a}+s
jf ljQLo ;+:yfaf6 shf{ lng] lbg],
-em_ kl/of]hgfsf] k|a4{gsf] nflu g]kfn ;/sf/ jf cGo :jb]zL
jf ljb]zL lgsfo dfkm{t k|fKt ePsf] /sdaf6 shf{ k|jfx ug]{ jf
shf{ Joj:yfkg ug]{,
-`_ k|rlnt shf{ ckn]vg ljlgodfjnLsf] cwLgdf /xL shf{
ckn]vg ug{],
-6_ k"FhLsf]if k'/f ug{] k|of]hgsf nflu z]o/, l8a]~r/, C0fkq cflb
hf/L ug{],
-7_ k|tLtkq, ljlgdokq, k|lt1fkq, r]s, ofq' r]s, 8«fˆ6jf cGo
ljQLo pks/0f lgisfzg ug]{, :jLsf/ ug]{, e'QmfgL lbg],
l8:sfp06 ug]{ jf vl/b laqmL ug]{,
-8_ ljB'tLo sf/f]af/sf nflu l8lh6n jf sf8{ nufotsf ljQLo
pks/0f hf/L ug]{, :jLsf/ ug]{, Joj:yfkg ug]{ / ;f] ;DaGwL
sfo{ ug{ Ph]06 lgo'Qm ug]{,
-9_ k|rlnt sfg"gsf] cwLgdf /xL ljb]zL ljlgdo sf/f]af/ ug]{,
-0f_ /fi6« a}+sn] tf]s]sf] ;Ldf, zt{ jf lgb]{zg adf]lhd ;/sf/L
sf/f]af/ ug]{],
-t_ g]kfn ;/sf/ jf /fi6« a}+sn] hf/L u/]sf] C0fkq vl/b–laqmL
ug]{ jf ;sf/ ug]{,
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-y_ g]kfnleq jf ljb]zdf ljlgdokq, r]s jf cGo ljQLo

pks/0fåf/f /sd k7fpg] jf rnfg ug]{, ljb]zaf6 ljk|]if0f k|fKt
ug{] / ;f] sf] e'QmfgL ug{],
-b_ u|fxssf] lgldQ sldzg Ph]06 eO{ z]o/, l8a]~r/ jf ;'/If0fsf]
lhDdf lng], vl/b–laqmL ul/lbg], z]o/sf] nfef+z, l8a]~r/ jf
;'/If0fsf] Aofh cflb p7fO{ lbg] / ;f]sf] nfef+z, d'gfkmf jf
Aofh g]kfnleq jf ljb]zdf k7fpg], u|fxssf] nflu ;]km l8kf]lh6
eN6sf] Joj:yf ug]{,
-w_ jf;nft aflx/sf] sf/f]af/ ug]{,
-g_ ljkGg ju{, Go"g cfo ePsf] kl/jf/, b}jL k|sf]k kLl8t tyf
d'n'ssf s'g} If]qsf afl;Gbfsf] cfly{s pTyfgsf] nflu JolQmut
jf ;fd'lxs hdfgLdf /fi6« a}+sn] tf]s] adf]lhdsf] /sd;Dd shf{
lbg],
-k_ cfk"m tyf cGo a}+s jf ljQLo ;+:yfaf6 shf{ lng] jf s'g}
k|sf/sf] ;'ljwf lng] C0fL jf u|fxssf] ljj/0f, ;"rgf jf
hfgsf/L /fi6« a}+s, ;DalGwt lgsfo jf cGo a}+s jf ljQLo
;+:yfaLr lng] lbg],
-km_ ;'g, rFfbL vl/b–laqmL ug]{,
-a_ kl/of]hgf :yfkgf, ;~rfng / d"Nofª\sg ;DaGwL cWoog,
cg';Gwfg, ;j]{If0f ug]{ u/fpg] tyf tfnLd, k/fdz{ / cGo
hfgsf/L pknAw u/fpg],
-e_ o; P]g / k|rlnt sfg"g adf]lhd cfkm\gf] :jfldTjdf cfpg]
;a} k|sf/sf hfoh]yfsf] plrt Joj:yfkg tyf laqmL ug]{,
-d_ k|rlnt sfg"g adf]lhd b'O{ jf b'O{eGbf a9L JolQmx?aLr x'g]
s'g} sfo{ afkt ltg'{ a'emfpg' jf lng' kg]{ /sd pQm sfd ePkl5
e'QmfgL lng] lbg] Joj:yf ug{ b'O{ kIfsf] ;xdltdf hdfgL a:g],
-o_ /fi6« a}+sn] tf]s]sf] cGo sfd ug]{ .
ljk|]if0f Jofj;fo (Remittance Business)

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Ps 7fpFaf6 csf]{ 7fpF;Dd a}ssf] dfWod h:t} 8«fkm\6, d]n,

6«fG;km/,cgnfOgcflb af6 /sd /sdfGt/ ug]{ sfo{nfO{ ljk|]if0f elgG5 .
vf;u/L a}+sn] cfkm\gf u|fxsn] Ps :yfgdf hDdf u/]sf] /sdnfO{ u|fxs
:j+on] jf p;n] OR5fPsf] csf]{ JolQmn] csf]{ :yfgaf6 /sd k|fKt ug]{ u/L jf
lemSg ;Sg] ;'ljwf k|bfg u/]sf] x'G5 . ljk]if0f cfGtl/styfafx\o u/L @
k|sf/sf] x'g] ub{5 . cfGtl/s ljk|]if0fdf b]z leq s'g} Ps :yfgdf /x]sf] a}+s
tyf ljQLo ;+:yfdf hDdf u/]sf] /sd csf]{ :yfgdf /x]sf] a}+s tyf ljQLo
;+:yfaf6 :yfgfGt/0f x'g] ub{5 eg] afXo ljk|]if0fdf Pp6f b]zsf] s'g} a}+s
tyf ljQLo ;+:yfdf hDdf u/]sf] /sd csf]{ b]zdf /x]sf] a}+s tyf ljQLo
;+:yfaf6 e'QmfgL x'g] u/L :yfgfGt/0fsf] sfo{ ul/G5 . To;}u/L ljk|]if0f
sf/f]af/ cGtu{t a}+ssf] cfkm\gf] zfvfdf cGo zfvfx?af6 cfpg] /sd
Inward Remittance / cfkm\gf] zfvfaf6 b]zleq jf aflx/sf a}+s tyf
ljQLo ;+:yfdf /sd :yfgfGt/0f ug]{ sfo{ Outward Remittance xf] .
ljk|]if0fu/]afkt a}+sn] cfkm\gf] lgodcg';f/ z'Nslng] ub{5 .

a}+s tyf ljQLo ;+:yfsf] dxTjk"0f{ sfo{sf] ?kdf /x]sf] xfnsf] kl/k|]Ifdf sf]if
/sdfGt/ sf/f]af/ klg Ps xf] . o; sf/f]af/df a}+s tyf ljQLo ;+:yfn]
u|fxsx?sf] cg'/f]wdf Ps 7fpFaf6 csf]{ :yfgdf sf]if /sdfGt/ cyjf /sd
e'QmfgLsf] nflu k7fpg ;Ifd ePsf] kfOG5 . o; sf/f]af/ u/] afkt a}+s
tyf ljQLo ;+:yfx?nfO{ sldzg k|fKt x'g] ub{5 . ljk|]if0f sf/f]af/ vf;u/L
b'O{ ju{df afF8\g ;lsG5 .
s_ cGt/f{li6«o ljk|]if0f (International Remittance)
v_/fli6«o ljk|]if0f (National Remittance)

ljk|]if0fsf kmfO{bfx?
 /f]huf/L a9fpg ;xof]u ub{5 .
 e'Qmflg ;Gt'ng ;xof]u ub{5 .
 a}b]lzs d'b|f cfh{g x'G5 .
 hg;+Vof sd dfqfdf a9\5 .
 a}ªs tyf ljlQo ;}:yfsf] nflu lgIf]k aGb5 .
 ul/lasf] lgaf/0fdf ;xof]u ub{5 .
a]kmfObfx?
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 a}flws knfog x'G5 .

 k/lge{tf a9\5 .
 gj k|jtgfTds sfo{df sld cfpF5 .
 s[lif If]qdf g/fd|f] k|efj kb{5 .
 ljleGg vt/fgfs /f]u tyf ljb]zL s'–;+:s[lt leqg ;S5

ljk|]if0fsf] sf/f]af/ x'g lgDg kIfx?sf] ;+nUgtf clgjfo{ /xG5 M

Remitter: JolQm jf ;+:yf h;n] cfkm";Fu ePsf] /sd c?nfO{ k7fpFb5
To;nfO{ Remitter elgG5 .
Remitting Bank or Agency: h;n] Remitter ;Fu k};f tyf
sld;g lnO{ Paying Bank jf Agency dfkm{t\ Beneficiary nfO{
/sd k7fpg] sfo{ ub{5 To;nfO{ Remitting Bank elgG5 .
Paying Bank or Agency: h;n] Remitting Bank dfkm{t\ k7fPsf]
Message sf] cfwf/df Beneficiary nfO{ /sd e'QmfgL lbG5, o;nfO{
Paying Bank elgG5 .
Beneficiary: Tof] JolQm÷;+:yf h;n] Remitter n] Remitting
Bank dfkm{t\ k7fPsf] /sd Paying Bank af6 e'QmfgL k|fKt ub{5 eg]
To;nfO{ Beneficiary elgG5 .

ljk|]if0fsf] cfk|jfx x'g] dfWodx? ljleGg 5g\ . To;dWo] k|rngdf /x]sf s]xL
dfWodx? lgDg 5g\\M
Demand Draft:
Ps a}+sn] cfkm\gf] s'g} csf]{ zfvf jf csf]{ s'g} a}+saf6 e'QmfgL k|fKt ug{
lvlrPsf] / To:tf] a}+sn] k|:t't u/]kl5 ;6xL x'g] dfWod l8dfG8 8«fkm\6 xf] .
u|fxssf] cg'/f]wdf a}+sn] o:tf] 8«fkm\6 hf/L ug]{ ub{5 .

Eletronic Transfer
OG6/g]6, j]e jf km\ofS;sf] dfWodaf6 Ps 7fpFaf6 csf]{ 7fpFdf /sd k7fOG5 .
o;sf nflu k|ljlwdf cfwfl/t a}+s jf Money Transfer Agency n] o;
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lsl;dn] /sd k7fpFb5g\ . k|0ffnLn] :jtM h]g]/]6 ug]{ uf]Kosf]8sf] cfwf/df

Beneficiary n] Paying Agent dfkm{t\ /sd e'QmfgL lng] ub{5g\ . of]
/sd :yfgfGt/0f ug]{ Ps l56f], 5l/tf] Pj+ e/kbf]{ dfWod xf] .

Travellers Cheque:
s'g} Ps b]zsf] Ps a}+sdf /sd hDdf u/L ToxL b]z jf cGo b]zsf a}+sx?af6
/sd k|fKt ug]{ u/L hf/L ul/Psf] r]snfO{ ofq' r]s (Travellers Cheque)
elgG5 . vf; u/L lb]z e|d0fsf nflu gubeGbf ofq'r]s lnP/ e|d0f ug'{ ;'/lIft
dflgG5 . a}+saf6 s'g} u|fxs÷ofq'n] r]s lsGg rfx]df a}+sn] hlt /sdsf] nflu r]s
dfu ul/Psf] xf] ;f] a/fa/sf] /sd / s]xL z'Ns u|fxs÷ofq';Fu lnP/ o:tf] r]s
hf/L ub{5g\ . o:tf] r]saf6 /sd e'QmfgLsf nflu e]l/lkms]zgsf cfjZos
Joj:yfx? /flvPsf] x'G5 .

SWIFT
Society for Worldwide Interbank Financial
Telecommunication (SWIFT) sf] dfWodaf6 a}+s tyf ljQLo
;'rgfx? cfbfg k|bfg u/L ;f]xL cfwf/df /sdsf] e'QmfgL x'G5 . /sd :yfgfGt/0fdf
/x]sf ljleGg hf]lvdnfO{ Go'lgs/0f ug{ SWIFT sf] k|of]u ug]{ ul/G5 .
SWIFT ;]jf l56f] 5l/tf] Pj+ ljZjf;gLo ePsf]n] ljZje/L g} lgs} k|rlnt
e'QmfgLsf] dfWodsf] ?kdf /x]sf] 5 .

Letter of Credit:
cfkm\gf] u|fxssf] tkm{af6 s'g} Pp6f a}+sn] csf]{ a}+snfO{ p;sf] u|fxsnfO{
tf]lsPsf] lnlvt zt{x? k"/f ePdf ;f]df pNn]lvt ;Ldfleqsf] tf]lsPsf] /sd
tf]lsPsf] d'b|fdf e'QmfgL lbgsf] nflu hf/L u/]sf] ljQLo cfb]z g} k|tLtkq xf] .
k|tLtkq Pp6f Jofkfl/s sfuhft xf], h'g k|lttkfq vf]Ng] jf hf/L ug]{ a}+sn]
u|fxssf] cg'/f]wdf hf/L ub{5 / k|fKt stf{n] k|lttkqdf tf]lsPsf zt{x? k'/f
u/]kl5 e'QmfgL lbOG5 .

Plastic Card:
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/sd lemSg] jf e'QmfgL ug]{ k|of]hgsf nflu ljleGg a}+s tyf ljQLo
;+:yfx?n] Debit Card, Credit Card h:tf pks/0fsf] k|of]u u/]sf]
kfOG5 . o:tf] sf8{af6 u|fxsn] ;lhn};Fu csf]{ :yfgaf6 ?k}+of lemSg ;Sb5g\ h'g
/sd :yfgfGt/0fsf] ;xh dfWod aGb} uPsf] 5 .
/]ld6\ofG; / a}+lsª t/ntfsf] ;DaGw
 j}b]lzs /f]huf/Ldf /x]sf o'jfn] /]ld6\ofG;sf ?kdf 8n/ k7fpF5g\ .
To;sf nflu a}+lsª Rofgns} clws k|of]u x'G5 . o;/L lelqg] /sd nfdf]
;do;Dd a}+sd} g/xg] eP klg cy{tGq / a}+lsª k|0ffnL rnfodfg
agfpg ck|ToIf e"ldsf lgjf{x x'G5 .
 /]ld6\ofG;s} sf/0f a}+lsª k|0ffnLdf ck|ToIf ?kdf eP klg k'FhL pknAw
x'G5 . t/, o:tf] /sdsf] k|of]u a}+sx?n] ;d]t cfoft a9fpgs} nflu
k|of]u u/]kl5 yk ;d:of lglDtPsf] xf] .
 /]ld6\ofG;nfO{ k|ToIf pTkfbgzLn If]qdf nufpg ;xh gePsf]
cWoogx?n] b]vfPsf 5g\ . d'VotM j}b]lzs /f]huf/Ldf hfg]n] C0f e'QmfgL,
afnaRrfsf] z}lIfs vr{ / ;fdfGo hLjg:t/ psf:g o:tf] /sdsf] k|of]u
x'G5 . /, pTkfbgd'ns nufgLd} k|of]u ug{ afWo kfg{ ;lsg] cj:yf 5}g .
 /fi6« a}+ss} cWoogn] kfl/jfl/s txdf /]ld6\ofG;sf] k|of]u b}lgs
pkef]unufot ;Dk"0f{ vr{ wfGg] e/kbf]{ dfWodsf ?kdf ljsl;t xF'b}
uPsf] b]vfPsf] 5 . x'g t, ;/sf/n] j}b]lzs /f]huf/Ldf uPsfx?nfO{ g}
nlIft u/]/ j}b]lzs /f]huf/ artkqh:tf pks/0fx? klg hf/L ug]{ u/]sf]
5 . To;sf] laqmL eg] Go"g b]lvG5 .
 …cfPsf] /]ld6\ofG; ;xL 7fpFdf pkof]u ePsf] eP klg clxn] To;d} olt
lge{/ x'g' kb}{gYof],Ú kl08t eG5g\, …pTkfbgsf If]qdf /]ld6\ofG; pkof]usf]
gLlt /fHon] 7Ls ;dodf lnPsf] eP olta]nf ;f]xL dfWodaf6 cy{tGq
w]/} dfly plSng ;SYof] .Ú
 a}+lsª nufgLn] cfoftnfO{ k|>o lbFbf cy{tGqdf klg c;Gt'ng b]lvg
yfn]sf] 5 . cfoftd'vL cy{tGq ePsf] g]kfndf k}7f/L lbgfg'lbg a9\bf] 5 .
gf} va{ () ca{ /sd vlr{P/ cfoft x'Fbf b]zaf6 lgof{tjfkt &# ca{
?k}ofF dfq cfDbfgL x'G5 . of] c;Gt'ngsf] ;dfof]hgdf /]ld6\ofG;sf] d"Vo
e"ldsf /xFb} cfPsf] 5 .
 /]ld6\ofG;dfkm{t\ lelqPsf] k'FhLnfO{ k|ToIf ?kdf pTkfbgdf nufpg
g;lsPsf] cj:yfdf To;nfO{ ck|ToIf ?kdf eP klg o; If]qdf nufpg
;Sg'kg]{df cy{zf:qL 8f= dbg bfxfn hf]8 lbG5g\ .
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 …clxn] a}+sx?n] Joj;foLnfO{ eGbf Jofkf/LnfO{ C0f lbg ?rfpF5G, h;n]

cfoft a9fpF5 / c;Gt'ng u5{,Ú 8f= bfxfn eG5g\ .
 sltko pTkfbgzLn shf{df nfUg] Jofhb/df /fi6« a}+sn] ;Ldf tf]lslbPsf
sf/0f klg a9L gfkmf x'g] If]qdf nufgL ug{ a}+sx? nfUg] u/]sf] bfxfnsf]
egfO 5 .
 x'g t, pTkfbgzLn If]qdf k'FhL nufgLdf a}+sx?nfO{ afWo kfl/Psf] cj:yf
5, t}klg a}+sx?n] To;nfO{ k"/f ul//x]sf x'Fb}gg\ . jfl0fHo a}+sx?n]
pTkfbgzLn shf{df Go"gtd @) k|ltzt nufgL ug{'kg]{ Joj:yf 5 . t/,
ut jif{s} tYof+s ljZn]if0f ubf{ a}+sx?n] To; If]qdf !* bzdnj b'O{
k|ltzteGbf a9L nufgL ug{ ;s]gg\ .
 …a}+sx?af6 uf8L / 3/sf nflu shf{ lng ;lhnf] 5 t/ Joj;fo ug{
;lhnf];Fu C0f kfOFb}g,Ú Joj;foL lbg]z >]i7 eG5g\ . a}+lsª P]gn] shf{
tyf ;fk6L a}+s tyf ljQLo ;+:yfx?n] dfq lbg kfpg] Joj:yf u/]sfn]
klg a}+sx?n] l;lG8s]6 sfod u/]sf] / gfkmfdf a9L s]G›Lt ePsf] pgsf]
cf/f]k 5 .

lgIf]k Joj:yfkg
lgIf]k (Deposit)
a}ª\s tyf ljlQo ;+:yfn], lglZrt ;do kl5 e'QmgL ug]{ u/L / Jofh k|bfg
ug]{ jf gug]{ zt{df ;+sng u/]sf] /sd nfO{ g} lgIf]k elgG5 . a}+s tyf ljQLo
;+:yfdf vftf vf]nL ;f] vftfdf /sd jf ;DklQ hDdf ug]{ sfo{nfO{ lgIf]ksf] ?kdf
lnOG5 . a}ª\s tyf ljlQo ;+:yfnfO{ cfjZos kg]{ sf]if ;+sngsf] ;a} eGbf
dxTjk"0f{ pkfo eg]sf]g} lgIf]k ;+sng xf] .

a}+s tyf ljQLo ;+:yf ;DaGwL P]g, @)&# cg';f/ lgIf]k eGgfn] a}+s jf ljQLo
;+:yfsf] rNtL, art jf d'2tL vftfdf hDdf ePsf] /sd / /fi6« a}+sn]
tf]s]adf]lhdsf ljleGg ljQLo pks/0fsf] dfWodaf6 :jLsf/ ug]{ /sd;d]tnfO{
hgfpF5 .
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lgIf]knfO{ ;fdfGotof rNtL, art / d'4lt lgIf]ksf ?kdf juL{s/0f ug]{

ul/G5 .

s_ rNtL lgIf]kM u|fxsn] rfx]sf] avt -a}+lsª ;doleq_ k|of]u ug{

kfpg], /sd /fVg tyf lemSg s'g} k|sf/sf] ;Ldf gtf]lsg] / s'g}
k|sf/sf] Aofh glbOg] ;fy} a}+sx?n] ;f] lgIf]k Joj:yfkg u/]jfkt
s'g} z'Ns jf b:t'/ glng] k|sf/sf] lgIf]knfO{ rNtL lgIf]k elgG5 .
rNtL vftfdf /xg] lgIf]ksf] nflu Go'gtd /sd / vftfdf /xg'kg]{
Go"gtd df}Hbft a}+ssf] cfkm\gf] gLltcg';f/ x'G5 .
v_ art lgIf]kM lgIf]kjfkt u|fxsx?nfO{ Aofh lbOg] k|sf/sf] lgIf]knfO{
art lgIf]k elgG5 . o;df lbg] Aofh a}+ssf] gLltcg';f/ x'G5 .
o;df lgIf]k /sd /fVg], lemSg] jf cGo ;t{x? tf]lsPsf] x'G5 /
Joj:yfkgsf] nflu gub df}Hbft tyf t/ntf Joj:yfkgdf a}+sx?n]
cfkm\gf] gLltcg';f/ plrt Joj:yfkg ug'{kb{5 .
u_ d'2lt lgIf]kM vf; ;do;Ldf;Dd lglZrt ;t{sf cfwf/df a}+s tyf
ljQLo ;+:yfx?df /flvg] lgIf]knfO{ d'2lt lgIf]k elgG5 . o:tf] lgIf]k
lgwf{l/t ;do Joltt geO{ lkmtf{ ug{ jf lemSg ;lsFb}g . lgwf{l/t
;do cufj} o:tf] /sd lemSg' k/]df a}+sn] cltl/Qm z'Ns lng
;Sb5g\ . o:tf] lgIf]kdf a}+sx?n] u|fxsx?nfO{ pRr Aofhb/ k|bfg
ub{5g\ .
3_ sn lgIf]kM rNtL vftfdf h:t} /sd lemSg] tyf /fVg] ;'ljwf / art
vftfdf h:t} Aofh lbg] ;'ljwf ePsf vftfx?sf] k|rng a}+sx?n]
ug{ yfn]sf 5g\ . o; k|sf/sf vftfdf /flvg] /sdnfO{ sn lgIf]k
elgG5 . art tyf d'2lt vftfdf /sd lgIf]k ug{ gkfpg] ;+:yfut
u|fxsx?sf] k"FhL cfslif{t ug{ / k"FhL ;+sng nfut sd ug]{
a}+sx?sf] /0fgLlt cg';f/ o:tf] lgIf]ksf] Joj:yfkg ul/G5 .
ª_ cGo lgIf]kM Aofh k|bfg ug]{ jf gug]{ u/L a}+s tyf ljQLo ;+:yfx?n]
dfly pNn]v ePsf afx]s cGo k|sf/sf lgIf]k klg :jLsf/ ug{
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;Sb5g\ . cjsfz sf]if, sd{rf/L ;~rosf]if, aLdf Joj:yfkg sf]if

h:tf vftfdf /xg] lgIf]knfO{ cGo lgIf]ksf ?kdf lng ;lsG5 .
lgIf]k ;+sngdf k|efj kfg]{ tTjx?M
-!_ hgtfsf] cfo:t/
-@_ art ug]{ Ifdtf Pj+ afgL
-#_ ;+ul7t ;+:yfsf] cj:yf / v'b gfkmf
-$_ a}+ssf] VoftL (Goodwill)
-%_ /fhgLlts :yL/tf÷c:yL/tf
-^_ k"FhL lgdf{0fsf] b/
-&_ ljlQo ;+:yfsf] pknAwtf
-*_ afx\o ljk]\if0fsf] cj:yf
-(_ d'b|f:kmL{tL
-!)_ b]zsf] cfly{s cj:yf
-!!_ lgIf]kdf k|bfg ul/g] Aofhb/
-!@_ jfl0fHo gLlt lgod, kf/bzL{tf
-!#_ /f]huf/Lsf cj;/
-!$_ a}+lsª k|ljlw P+j pks/0fsf] k|of]u
-!%_ cf}Bf]lus zflGt
lgIf]k kl/rfngsf kmfObf
!= lgIfk stf{sf] nflu kmfObf
– gub tyf d'b|fsf] ;'/If0f
– ;+lrt wgaf6 cltl/Qm cfo
– rflxPsf] a]nf ;lhn} k|fKt ug{ ;lsg]
– rf]/L, 8s}lt, cfunfuL k|s[ltsf k|sf]k af6 ;'/Iff
@= a}+ssf nflu kmfObf
– k|fylds sfo{ dha't x'g]
– t/ntf sfod ug{ ;lhnf]
– pTkfbg tyf nufgLsf nflu ;|f]t h'6fOlbg]
– ;j{;fwf/0fsf] /sdaf6 cfDbfgL k|fKt ug{ ;lsg]
#= nufgL stf{ jf C0fLsf nflu kmfObf

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afl0fHo tyf pTkfbgdf cfjZos kg]{ k"FhL nufgL stf{ nfO{ lgIf]kn]
;xh ?kdf k|bfg ug{ ;3fp5 . o;af6 nufgL stf{sf] k|ltkmn a9\g
uO{ yk ljsf; / lj:tf/ x'g hfG5 .

shf{
 a}+s tyf ljQLo;+:yf ;DaGwL P]g df “shf{ eGgfn]Æ
“/sd k|jfx ug]{, k|ToIf jf ck|ToIf k|Toe"lt / To;sf] abndf
nufgL u/]sf] /sd c;'nL ug]{ clwsf/ tyf To:tf shf{ Jofh
tyf cGo b:t'/ r'Qmf shf{ tyf nufgLsf] lwtf]df lbOPsf]
k'gshf{, shf{sf] k'g/;+/rgf / gjLs/0f, shf{ r'Qmfsf] nflu
hf/L ul/Psf] hdfgL tyf shf{ r'Qmsf] nflu ul/Psf] cGo
jrga4tf ;Demg' k5{ / of] zAbn] s'g} lsl;dsf] C0f ;d]tnfO{
hgfpFb5Æ . egL pNn]v ul/Psf] 5 .
shf{sf k|sf/x?
a}+sx?sf] k|d'v sfo{x? pTkfbgd"ns shf{ / ;fk6L k|bfg ug'{
klg xf] . a}+ssf] clwstd ;|f]tx?sf] pkof]u, shf{ ;fk6Ldf
nfugL ug]{ x'gfn] of] g} a}+ssf] d'Vo ;DklQsf] ?kdf /x]sf]
x'G5 . o:tf shf{ tyf ;fk6LnfO{ tn pNn]v ul/Psf
zLif{sx?df JoQm ul/G5 .
clwljsif{M
clwljsif{ cNksfnLg rfn' k"FhLsf] o:tf] ;|f]t xf] h'g lglZrt
;dosf] nflu :jLs[t ul/Psf] x'G5 / C0fLsf sfo{
;oDkfbg :t/nfO{ Wofgdf /fvL ;do ;dodf k'g/fjnf]sg
ul/G5 . o:tf] ;'ljwf cGtu{t u|fxsx?n] a}+sn] tf]s]sf]
;Ldf;Dd dfq cfkm\gf] vftfaf6 a9L /sd lemSg ;S5 .
Trust Receipt (TR):
a}+sn] ;do ;dodf lglZrt u/]sf] lgwf{l/t ;Ldfleq /xL
cfoftstf{nfO{ cfoft k|lttkqsf d"Nodf clwstd *)
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k|ltzt b]lv () k|ltzt;Dd k|bfg ul/g] shf{ TR shf{ xf]

. lgof{t :ynb]lv cfoftstf{sf] uf]bfd;Ddsf] dfn;fdfgsf]
d"No e'QmfgL ug{ o:tf] shf{ k|bfg ul/G5 . o:tf] shf{sf]
r'Qmf ug]{ ;dofjlw clwstd () lbg ;Dd dfq x'g]5 .
xfOkf]lys]zgM
rfn' k"FhLsf lwtf]df rfn' ;DklQ h:t} Jofkfl/s df}Hbftx?
vl/b ug{ pknAw u/fOg] shf{nfO{ b[li6jGws shf{ elgG5
. lwtf] /flvPsf ;DklQsf] :jfldTj u|fxsdf lglxt x'G5 /
r'Qmf ug]{ ;dofjlw;Dd u|fxs s} lhDdfdf /x]sf] x'G5 . olb
u|fxsn] shf{ r'Qmf u/]df a}+sn] o;/L b[li6jGwsdf /flvg]
;DklQ shf{df lng ;S5 .
lwtf] shf{M
;DklQsf] lwtf] /fvL lng] shf{nfO{ lwtf] aGws shf{ elgG5 .
shf{sf] cjlw;Dd lwtf] a}+ssf] cwLgdf /xG5 . olb u|fxsn]
shf{ r'Qmfdf gu/]df a}+sn] lwtf] /x]sf] ;DklQ cfkm\gf]
:jfldTjdf lng ;Sg]5 .
AOC (Advance on Credit):
cfoft k|tLtkq ;Gbe{df >[lht jfWofTds shf{nfO{ AOC shf{
elgG5 . cfoft k|tLtkq ;DaGwL sfuhft k|fKt ePkl5
u|fxsn] pTkflbt ;fdfgsf] d"No r'Qmf gu/] klg a}+sn]
lgof{t stf{sf] a}+snfO{ sfuhftdf pNn]lvt d"No r'Qmf
ug'{kb{5 . o;/L lgof{t stf{sf] a}+snfO{ r'Qmf u/]sf]
/sdnfO{ AOC sf] ?kdf n]vf+sg ul/G5 .
kl/of]hgf shf{M
gofF kl/of]hgf lgdf{0f jf ljBdfg kl/of]hgfsf] lj:tf/ ug{
a}+sn] k|bfg ug]{ shf{nfO{ kl/of]hgf shf{ elgG5 . o;
shf{nfO{ bL3{sfnlg shf{ / rfn' k"FhL shf{df ljefhg ug]{
ul/G5 .
cfjlws shf{M
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cfjlws shf{ lglZrt cjlwsf nflu k|bfg ul/G5 /

;fdfGotof o:tf] shf{ :yfoL ;DklQ vl/b ug{ k|bfg
ul/G5 .
la|hUofk shf{M
5f]6f] cjlwsf] /sd ;DaGwL ;d:ofsf] ;dfwfgfy{ u|fxsnfO{
k|bfg ul/g] 5f]6f] cjlwsf] shf{nfO{ Bridge Gap shf{
elgG5 . lgisf;gsf] ;fj{hlgs ;"rgf hf/L ubf{sf
cj:yfdf jf :jLs[t bL3{sfnLg shf{ ljt/0f x'g'eGbf cufj}
ePsf vr{x?sf e'QmfgL ug{sf nflu o:tf] shf{ k|bfg ug]{
ul/G5 .
Packing Credit -Koflsª qm]l86 shf{_M
;fdfg lgof{t;Fu ;DalGwt sRrf kbfy{sf] d"No / k|zf]wg
vr{sf] e'QmfgL ug{sf] nflu a}+sn] k|bfg ug]{ cNksfnLg
shf{nfO{ Koflsª shf{ elgG5 . o:tf] shf{ cflwsfl/s
lgof{t k|tLtkq / jf cflwsfl/s vl/b cfb]zsf cfwf/df
k|bfg ul/G5 . o; shf{nfO{ :jb]zL d'b|f / ljb]zL d'b|fdf
ljeflht ul/G5 .
k|fylds k|fKt shf{ (Priority Sector Loan):
g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ jfl0fHo a}+sx?n] g]kfn /fi6«
a}+sn] kl/eflift u/]sf k|fyldstf k|fKt If]qdf nufgL ug'{k5{
. o:tf] if]qdf k|bfg ul/Psf] shf{ ;fk6LnfO{ Priority
Sector shf{ ;fk6L elgG5 .
ljkGg ju{ shf{M
g]kfn /fi6« a}+ssf] lgb]{zg cg';f/ jfl0fHo a}+sx?n] ug]{ hDdf
nufgL dWo] # k|ltzt g]kfn /fi6« a}+sn] kl/flift u/]sf
ljkGg ju{ If]qdf nufgL ug'{ kb{5 . o:tf] If]qdf k|bfg
ul/Psf] shf{ / ;fk6LnfO{ ljkGg ju{ shf{sf] ?kdf
n]vfª\sg ug'{kb{5 .
cGo shf{M
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jfl0fHo a}+sx?n] dfly pNn]v u/] afx]s tn pNn]v ul/Psf

s]xL shf{ ;fk6 klg cfkm\gf u|fxsx?nfO{ k|bfg ub}{
cfPsf 5g\ . h;af6 u|fxssf] Joj;fodf k|ToIft kmfObf
k'u]sf] 5 . o;/L ljleGg zLif{sx?df k|bfg ul/g] shf{af6
pBf]u Joj;fosf] ljs;f x'g] eO{ ;du| b]zsf] ljsf;df klg
;xof]u k'Ub5 .
 xfo/ kr]{h shf{
 ;/sf/L hdfgt dfu ul/Psf] shf{
 a}+s tyf ljQLo ;+:yfx?sf hdfgtdf hfg] shf{
 cGt/f{li6«o a}+ssf] hdfgtdf hfg] shf{
 ODkf]6{;\ shf{
 ;/sf/L lwtf]kq dfu ePsf] shf{
 z]o/ tyf l8j]Gr/ lwtf] ul/Psf] shf{
 a}+sdf d'2tL /l;bdf uPsf shf{

shf{ juL{s/)f (Loan Classification) / shf{ gf]S;fgL

Joj:yf (Loan Loss Provision)
A= shf{ ;fk6sf] juL{s/0f
Ohfhtkqk|fKt ;+:yfn] k|jfx u/]sf] shf{÷;fk6sf] ;fFjf jf Aofh e'StfgL x'g'kg]{
efvf gf3]sf] cjlwsf cfwf/df ;Dk"0f{ shf{ ;fk6nfO{ b]xfo adf]lhd
juL{s/0f ug'{ kg]{5 M
-s_ ;lqmo shf{ (Performing Loan) M ;lqmo shf{df
lgDgfg';f/sf c;n / ;"Id lgu/fgL shf{ kg]{5g\
!= c;n (Pass) M
-c_ efvf ggf3]sf / ! dlxgf;Dd efvf gf3]sf shf{÷;fk6,
-cf d'2tL /l;bsf] lwtf]df uPsf shf{ tyf ;fk6,
-O_ g]kfn ;/sf/sf] ;'/If0fkq tyf g]kfn /fi6« a}+s C0fkqsf] lwtf]df
uPsf shf{ tyf ;fk6,
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-O{_ kof{Kt ;'/If0f lnO{ k|lt u|fxs a9Ldf ?= !) nfv;Dd k|jfx ePsf]
;'grfFbL shf{ .
@= ;"Id lgu/fgL (WatchList) M
-c_ ! dlxgfb]lv tLg dlxgf;Dd efvf gf3]sf shf{÷;fk6
-cf_ gjLs/0f geO{ c:yfoL ?kdf e'QmfgL cjlw a9fO{Psf cNksfnLg jf
rfn'k'FhL shf{ .
-O_ cGo s'g} klg a}+s jf ljQLo ;+:yfdf lgis[o shf{df juL{s/0f ePsf]
C0fLnfO{ k|jflxt shf{ .
-O{_ ;fFjf / Jofh lgoldt ?kdf e'QmfgL ePtfklg nuftf/ b'O{ jif{b]lv v'b
gf]S;fgLdf /x]sf] jf ng]6jy{ C0ffTds /x]sf] kmd{, sDkgL jf ;+:yfnfO{
k|jflxt shf{ . t/, lgdf{0ffwLg cj:yfdf /x]sf kl/of]hgfnfO{ k|bfg
ul/Psf] shf{sf] xsdf kl/of]hgfn] Jofj;flos pTkfbg z''? u/]kl5
dfq of] Joj:yf nfu" x'g]5 .
-p_ ?= ! ca{ jf ;f] eGbf a9L /sdsf ;x –ljQLos/0f shf{df kl/0ft
gePsf ax'a}+lsË shf{x? .
-pm_ o; a}+sn] lg/LIf0f ubf{ C0fLsf] gub k|jfx tyf kl/of]hgf
;~rfngsf] cj:yf sdhf]/ ePsf]
cfwf/df ;"Id lgu/fgLdf /fVg] egL lgb]{zg lbOPsf shf{ .
-v_ lgis[o shf{ (Non-Performing Loan) M lgis[o shf{nfO{
lgDgfg';f/sf juL{s/0f ug'{kg]{5 M
-!_ sd;n (Sub-standard) M # dlxgfb]lv ^ dlxgf;Dd efvf gf3]sf
shf{÷;fk6 .
-@_ z+sf:kb (Doubtful) M ^ dlxgfb]lv a9Ldf ! jif{;Dd efvf gf3]sf
shf{÷;fk6 .
-#_ v/fa (Loss) M ! jif{eGbf a9L cjlwn] efvf gf3]sf shf{÷;fk6 .
-$_ a'Fbf * adf]lhd k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf shf{x?

B= c;n shf{ ;DaGwL yk Joj:yf

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a9Ldf Ps jif{;Dd e'StfgL cjlw ePsf] rfn' k'FhL shf{nfO{ gjLs/0f ubf{
c;n shf{df ;dfj]z ug{
;lsg] 5 .

C= v/fj shf{ ;DaGwL yk Joj:yf

-s_ C0fL 6f6 kN6]df jf 6f6 kN6]sf] 3f]if0ff ePdf,
-v_ C0fL x/fPdf jf ufoj ePdf,
-u_ shf{ b'?kof]u ePdf,
-3_ kl/of]hgf÷Joj;fo ;~rfng x'g] cj:yf g/x]df, kl/of]hgf jf Joj;fo
;~rfngdf gePdf,
-ª_ k|tLtkq, hdfgt tyf cGo ;Defljt bfloTjx? kmf];{ nf]g -Force
Loan_ sf] ?kdf sf]ifdf cfwfl/t shf{df kl/0ft ePsf] cj:yfdf To;/L
shf{df kl/0ft ePsf] ldltn] gAa] lbg;Dd c;'nL gePdf,
(90 days from the date of funded loan converted
into non-funded)
-r_ shf{ c;'n x'g g;sL lnnfdL k|lqmof z'? ePsf] !*) lbg
gf3]df jf c;'nL k|lqmof cGtu{t cbfntdf d'2f rln/x]sf] cj:yfdf,
-5_ shf{ ;"rgf s]Gb|sf] sfnf];"rLdf sfod /x]sf C0fLnfO{ shf{ k|bfg
u/]sf] cj:yfdf,
-h_ ;'/If0fsf] ahf/ d"Non] shf{sf] ;'/If0f x'g g;Sg] ePdf,
-em_ vl/b jf l8:sfpG6 u/]sf] laN;sf] e'QmfgL ldlt -due date_ n]
gAa] lbg;Dd c;'nL gePdf,
-`_ s'g} JolQm÷kmd{÷sDkgLsf] gfddf /x]sf] shf{ csf]{ JolQm÷kmd{÷sDkgLn]
pkef]u u/]sf] cj:yfdf,
-7_ Credit Card shf{ efvf gf3]sf] ldltn] gAa] lbgleq ckn]vg
gePdf .
-8_ C0fLn] Pp6} ldlt jf cjlwsf] cnu cnu ljQLo ljj/0f k]z u/]sf]
cj:yfdf .

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D= cfjlws shf{ ;DaGwL yk Joj:yf

-!_ ls:tfjGbLdf k|jfx ul/Psf cfjlws shf{x? (Term
Loan) sf] xsdf ;fFjfsf] ls:tfn] efvf gf3]df ;Dk"0f{ jSof}tf shf{
(O/S) /sdnfO{ g} ls:Tff /sdsf] efvf gf3]sf] cjlwsf] cfwf/df
juL{s/0f ug'{ kg]{5 .
t/,
clwljsif{ (Overdraft) sf] sf/f]af/ ug]{ ;'ljwf gkfPsf
Ohfhtkqk|fKt ;+:yfx?n] k|bfg u/]sf] cfjlws shf{sf] xsdf b]xfo
adf]lhd shf{ gf]S;fgL Joj:yf sfod ug'{kg]{5 .
-s_ ls:tf /sdn] ! jif{eGbf sd cjlwn] efvf gf3]sf] cj:yfdf To:tf]
ls:tf /sdnfO{ dfq v/fj shf{df juL{s/0f u/L shf{ gf]S;fgL Joj:yf
sfod ug'{kg]{5 .
-v_ ls:tf /sdn] ! jif{eGbf j9L cjlwn] efvf gf3]sf] cj:yfdf
;Dk"0f{ shf{ /sdnfO{ g} v/fj shf{df juL{s/0f u/L shf{ gf]S;fgL
Joj:yf sfod ug'{kg]{5 .
-@_ hnljB't kl/of]hgf, ljB't k|;f/0f nfOg -Transmission
Line_ / s]jnsf/ lgdf{0f kl/of]hgf nshf{sf] xsdf s'g} ls:tfn] ()
lbgeGbf a9Ln] efvf gf3]df To:tf] ls:tf /sdnfO{ v/fj ju{df juL{s/0f
u/L ls:tfsf] ztk|ltzt shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .

E= ;'grfFbL shf{ ;DaGwL yk Joj:yf

b]xfosf Joj:yf tyf zt{x? k'/f u/L ;'grfFbL lwtf] /fvL shf{ k|bfg ug{
;lsg]] 5 M–
-s_ ;+:yfsf] shf{ gLlt÷ljlgodfjnLdf ;'grfFbL lwtf] lnO{ shf{ k|bfg ug{]
Joj:yf pNn]v ePsf] x'g' kg]{,
-v_ ;+:yfn] ;'grfFbLsf] shf{ sf/f]af/ ug{' cufj} cfjZos ;'/Iff
Joj:yf, ;'/If0fsf] d"Nofª \sg Joj:yf, 9's'6L aLdf tyf hfFrsL
;DaGwL Joj:yf u/]sf] x'g' kg]{,

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-u_ a}+s tyf ljQLo ;+:yfx?n] s'g} JolQmnfO{ ;'grfFbL shf{

k|jfx ubf{ To:tf] C0fLn] lwtf]:j?k lbPsf] ;'g jf rfFbL hfFr u/L shf{
;'/lIft /x]sf] olsg u/]/ dfq shf{ k|jfx ug{' kg]{5 . o;/L shf{ k|jfx
ubf{ C0fLn] lwtf] :j?k lbPsf] ;'g jf rfFbL Pp6} y}nLdf /flvPsf]
x'g'kg]{5 . sy+sbflrt\ s'g} C0fLn] lbPsf] PseGbf a9L y}nLx? jf
PseGbf a9L y}nLx? /flvPsf] Pp6f y}nL dfq lwtf] /fvL jf
;'grfFbLsf] k/LIf0f hfFr gu/L ;'grfFbL shf{ k|jfx ePdf To:tf]
shf{df ztk|ltzt shf{ gf]S;fgL Joj:yf ug{' kg]{5 .

F= shf{ gf]S;fgL jfkt sfod ug'{ kg]{ Joj:yf

-!_
shf{ juL{s/0f Go"gtd shf{
gf]S;fgL Joj:yf
-s_ c;n ! k|ltzt
-v_ ;'Id lgu/fgL (Watch List) % k|ltzt
-u_ sd;n @% k|ltzt
-3_ z+sf:kb %) k|ltzt
-ª_ v/fj !)) k|ltzt

-@_ k'g/;+/rgf jf k'g/tflnsLs/0f u/]sf] shf{sf] xsdf ;f] jfkt

b]xfo adf]lhd shf{ gf]S;fgL
Joj:yf sfod ug'{ kg]{5 M
 æk'g/tflnsLs/0fÆ eGgfn] u|fxsn] lnPsf] shf{÷;'ljwfsf]
e'QmfgL ug]{ cjlw÷;do a9fpg] k|lqmofnfO{ ;Demg' k5{ .
 æk'g/;+/rgfÆ eGgfn] shf{÷;'ljwfsf] k|s[lt jf zt{df
kl/jt{g ug]{, aGb]hx? yk36 ug]{ jf ;do ;Ldfdf x]/km]/ ug]{
k|lqmofnfO{ ;Demg' k5{ .

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-s_ k'g/;+/rgf jf k'g/tflnsLs/0f ug]{ ;dodf c;n ju{df

juL{s/0f e}/x]sf shf{x?nfO{ k'g/;+/rgf jf k'g/tflnsLs/0f ubf{
Go"gtd ;fF9] afx| -!@=%_ k|ltzt shf{ gf]S;fgL Joj:yf ug'{ kg]{5 .
sd;n, z+sf:kb tyf v/fj ju{df juL{s/0f e};s]sf shf{x?nfO{
k'g/;+/rgf jf k'g/tflnsLs/0f ubf{ k"j{jt sfod ul/Psf] shf{
gf]S;fgL Joj:yfdf nuftf/ b'O{jif{;Dd lgoldt ePsf] cj:yfdf afx]s
s'g} ;dfof]hg ug{ kfOg] 5}g .

ls:tfjGbL jf ;d dfl;s ls:tf (Equal Monthly

Installment, EMI) df k|bfg ul/Psf shf{x?sf] xsdf shf{sf]
;fFjf tyf Aofh lgoldt /x]sf] cj:yfdf b]xfosf] sf/0fn] k'g/;+/rgf jf
k'g/tflnsLs/0f ePdf yk shf{ gf]S;fgL Joj:yf sfod ug{' kg]{5}g .
-c_ shf{sf] ls:tf clu|d e'StfgL ePsf] -Prepayment_ sf/0fn]
ls:tfjGbLsf] /sd Pjd\
ls:tf ;+Vof sd ePdf .
-cf_ kl/jt{gzLn Aofhb/ ePsf shf{sf] Aofhb/ kl/jt{g ePsf]
sf/0faf6 shf{sf] ;dofjlw tyf ls:tf /sd kl/jt{g ePdf . o;
k|;Fudf Aofhb/ a9]/ shf{sf] ;dofjlw tyf ls:tf ;+Vof ylkg uPdf
shf{ :jLs[t ug]{ ;dodf lgwf{/0f ul/Psf ls:tf /sd 36fpg kfOg] 5}g
. To:t}, Aofhb/ sd eO{ shf{sf] ;dofjlw tyf ls:tf ;+Vof 36\g
uPdf klg shf{ :jLs[t ug]{ a]nfdf lgwf{l/t ls:tf /sd 36fpg kfOg] 5}g .

-v_ k'g/;+/rgf jf k'g/tflnsLs/0f ul/Psf shf{sf] ;fFjf ls:tf tyf

Aofhsf] e'QmfgL nuftf/ b'O{ jif{;Dd lgoldt ePsf] cj:yfdf To:tf
shf{x?nfO{ c;n shf{df kl/0ft ug{ ;lsg] 5 .
-u_ a}+s tyf ljQLo ;+:yfaf6 shf{ k|jfx ePsf kl/of]hgfx?sf] Aofhdf
j[l4, cGo nfutdf j[l4 jf pTkfbg Ifdtfdf j[l4 eO{ z'?df tf]lsPsf]
shf{ e'Qmfg ug]{ cjlw -Repayment Schedule_ df shf{ r'Qmf ug{
;Sg] l:ylt g/x]sf C0fLx?dWo] /fli6«o k|fyldstfdf /x]sf xfO{8«f]kfj/,
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s]jnsf/, l;d]G6 jf cGo k"jf{wf/ lgdf{0f ;DaGwL kl/of]hgfx?nfO{

b]xfosf zt{x? k'/f u/L k'g/tflnsLs/0f÷k'g/;+/rgf u/]sf] cj:yfdf
! k|ltzt dfq shf{ gf]S;fgL Joj:yf sfod ug{ ;lsg] 5 . o;/L
k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf shf{x?nfO{ c;n shf{sf] ?kdf
juL{s/0f ug{ ;lsg] 5 .

-3_ a}+s tyf ljQLo ;+:yfx?n] s'v'/fkfng Joj;fosf nflu k|jfx

u/]sf] shf{ Birdflu /f]usf sf/0f ;fljssf] e'QmfgL tflnsf jf zt{
adf]lhd r'Qmf ug{ g;Sg] eO{ shf{ k'g/;+/rgf jf k'g/tflnsLs/0f ug'{
k/]df Ps k6snfO{ C0fLsf] C0f ltg]{ lnlvt of]hgf, lwtf] ;'/If0fsf]
kof{Kttf / eljiodf C0f ltg{ ;Sg] Ifdtfsf cfwf/df k'g;+/rgf jf
k'g/tflnsLs/0f u/]sf] cj:yfdf ! k|ltzt dfq shf{ gf]S;fgL
Joj:yf sfod ug{ ;Sg] u/L k'g/tflnsLs/0f÷k'g/;+/rgf ug{ ;lsg] 5
. o;/L k'g/tflnsLs/0f÷k'g/;+/rgf ul/Psf shf{x?nfO{ c;n shf{sf]
?kdf juL{s/0f ug{ ;lsg] 5 .
-ª_ ;]o/sf] lwtf]df k|bfg u/]sf] shf{x?nfO{ k'g/;+/rgf jf
k'g/tflnsLs/0f ug{ kfOg] 5}g .

-#_ Ohfhtkqk|fKt a}+s tyf ljQLo ;+:yfx?n] k|jfx u/]sf] shf{

lgIf]k tyf shf{ ;'/If0f sf]ifaf6 ;'/If0f u/fPsf] jf aLdf u/fPsf]
cj:yfdf To:tf] ;'/If0f u/]sf] shf{sf] nflu ug'{ kg]{ shf{ gf]S;fgL
Joj:yf -Loan Loss Provision_ df &% k|ltzt 5'6 lbO{ afFsL @%
k|ltzt dfq Joj:yf u/] k'Ug] 5 .

-$_ a}+s tyf ljQLo ;+:yfx?n] z'? ;]o/ lgisfzg -Initial Public
Offering - IPO_ x'Fbfsf] cj:yfdf ;]o/ vl/bsf nflu a'emfOg]
cfj]bgsf] cw{s§Lsf] ;'/If0fdf o; lgb]{zgsf] a'Fbf g+= !% df ePsf]
Joj:yf ljk/Lt s'g} lsl;dsf] shf{ k|jfx ug{ kfOg] 5}g . To:tf]

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shf{ k|jfx u/]sf] xsdf ;DalGwt a}+s tyf ljQLo ;+:yfn] zt k|ltzt
shf{ gf]S;fgL Joj:yf sfod ug'{ kg]{5 .

nufgL gLltsf lgb]{zg l;4fGt

s= t/ntfsf] l;4fGtM a}s tyf ljQLo ;+:yf ;+rfngsf] ;jf{lws kIf lgIf]k
stf{sf] lxt ;+/If0f ug'{ xf] . lgIf]k stf{x?n] hDdf u/]sf] /sd dfu ug{
cfpg] avt /sd lkmtf{ ug{ g;lsPdf a}s tyf ljQLo ;+:yfk|ltsf]
hgljZjf; u'Dg] ;Defjgf x'G5 . t;y{ o;} tYonfO{ dWo gh/ /fvL a}sn]
cfkmgf] nufgL gLlt agfpg' kb{5 . o;sf nflu jfl0fHo a}s tyf ljQLo
;+:yf Psflt/ :jtM t/ntfdf kl/0ft x'g] cNk cjlwsf shf{x? k|bfg ub{5g\
eg] csf]{ tkm{ tTsfn gubdf kl/0ft x'g] ;/sf/L C0f kqx?df nufgL ug]{
ub{5g\ .
v= ;'/Ifsf] l;4GtM jfl0Ho a}+sn] nufgL ug]{ cfjlws c+z lgIf]k stf{n]
hDdf u/]sf /sd x'g] x'Fbf a}sn] nufgL ubf{ ;'/Iffsf] l;4GtnfO{ Wofg lbg'
kb{5 . ;'/Iffsf] l;4Gtfn] lgIf]kstf{sf] lxtnfO{ ;+/If0f ub{5 . nufgL /sd
cfjZos ePsf] ;dodf pknAw x'g'kb{5 . o;sf] cy{ a}s tyf ljQLo ;+:yfn]
k|bfg u/]sf shf{x? oyf ;dodf g} c;'nL x'g;Sg] u/L nufgL ug'{ kb{5 .
shf{ nufgL ubf{ shf{ r'SQmf ug{ ;Sg] kl/of]hgfdf x}l;otbf/ k|ltli7t JolQm
/ ;'/If0fnfO{ dxTj lbg' kb{5 . ;'/Ifsf] l;4Gtf cg';f/ lwtf] lnP/ dfq shf{
k|jfx ug]{ ul/G5 .
u= d'gfkmsf] l;4fGt M a}s tyf ljQLo ;+:yfx? Ps ljz'4 ljQLo ;]jf
k|bfg ug]{ Jofkfl/s ;+:yf x'g . cGo Jokfl/s ;+:yfn] h:t} logsf d'Vo
pb]Zo klg ljQLo pks/0f tyf ;]jf k|bfg u/]/ d'gfkm cfh{g ug'{ xf] logn]
;+sNk ug]{ ljleGg >f]tdf ;DaGw / k|s[lt cg';f/ nfut ljBfdfg x'G5 eg]
;+rfng vr{sf] klg ef/ jxg ug'{ kg]{ x'G5 .t;y{ ol ;Dk'0f{ vr{sf] ef/nfO{
jxg ug{ cGo cfh{g ug'{ nufgLsf] k|d'v l;4fGt xf]. t/n ?kdf /x]sf] sf]ifsf]

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s'g} klg k|ltkmn glbg] x'Fbf d'gfkmf clws ug{sf] nflu cfkm\gf] ;|f]tsf]
clwstd cfo x'g] shf{ Pj+ nufgLdf kl/rfng ug'{ kb{5 .
3+ ljljlws/0fsf] l;4fGt M dfly pNn]lvt t/ntf, ;'/Iff / d'gfkmfsf]
l;4GtfnfO{ ;dfof]hg ug]{ pkfo g} ljljlws/0fsf] l;4fGt xf] . a}+s tyf
ljQLo ;+:yfn] ;Dk'0f{ c08f Pp6} efF8fdf /fVg gx'g] lglt clx+sf/ ul/ hf]lvd
sd ug{ / cfodf j[l4 ug{ dfq s]lGb|t g/xL nufgLnfO{ ljleGg If]qdf
ljefhg ug'{ kb{5 . coft lgof{t pBf]u, Jofk/, k"j{, klZrd, zx/L, u|fdL0f
nufot cflb ljljw If]qdf nufgL ug]{ gLlt cjnDag ul/g' kb{5 .
ª= ;fdflhs bfloTj / /fli6«o lx+tsf] l;+4fGt M ;du| /fi6«sf]
cfly{s pTyfgsf] nflu ljQLo If]qsf] ;lqmo of]ubfgsf] cfjZostf kb{5 .
;/sf/ Pj+ s]Gb|Lo a}+sn] /fli6«o lxtsf nflu ljleGg sfo{qmdx? lgdf{0f u/L
nfu' ug]{ ub{5 . pQm sfo{qmdx? :yfgLo txdf sfof{Gog ug]{ sfd a}s tyf
ljQLo ;+:yfn] ub{5 .pbfx/0fsf] nflu k|yflds If]q, 3/]n' pBf]u, ljkGg ju{
e'sDk lkl8t af9L lkl8t, o'jf :jf/f]huf/L sfo{qmd cflbdf shf{ nufgL ug'{
/ ljs6 ef}uf]lns If]qdf ;]jf lj:tf/ u/L a}lsª afgLsf] ljsf; ug'{ cflb
o;sf pbfx/0fsf ?kdf lng ;lsG5 .
shf{ k|jfxsf cfwf/x?
!= rl/q(Character)M JoflQmsf] rl/q shf{ k|jfx ug]{ k|d'v cfwf/ xf]
. JoflQmsf] c;n rl/qn] ljZj;gLo jftfj/0fsf] l;h{gf ub{5 . JolQmsf]
rl/qsf] ;Gb{edf b[liut ubf{ JolQmTj, ;fdflhs k|lti7f, cfly{s x}l;ot,
ljrf/, efjgf, /xg;xg, OdfGbfl/t / cfyL{s cg'z;fg cflbsf] ;du|
sf/s tTjnfO{ ;d]6]/ x]g]{ ul/G5 .
@= of]Uotf(Capaciyt): Jo;fodf u|xssf] lgk"0ftf / bIftfsf] u'0fn]
p;sf] Jo;flos of]Uotf emNsfpFb5 . Joj;fosf] cg'ej, k'Vof}nL
cfj4tf, k|lzIf0f, cWoog, tns sfo{ If]qdf lg/Gt/ ;+nUgtf, nfuj, /
j[lt ljsf;n] xfl;n u/]sf] 1fg cflbn] Joj;fonfO{ k|efjsf/L 9+un]
;+rfng ug{ ;lsG5 . u|fxssf] Joj;los Ifdtf jf of]Utfn] shf{ r'Qm
ug]{ ;fdYo{nfO{ o;n] ;d]t af]w u/fpbF5 .
#= k"FhL (Capital) : Jo;fodf u|xsn] cfkm\gf] tkm{af6 mufPsf] /sdnfO{
:jk"FhL (Capital) elgG5 . :jk"FhLsf] dfofn] shf{ nufgLdf k|efj
kfb{5 . ;fwf/0fto :jk"FhL eGbf a9L /sd a}s tyf ljQLo ;+:yfn] shf{
k|bfg ub}gg\ . o;sf] dtna Debt/ Equity Ratio eGbf sd xg ' "
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kb{5 . Jof;fo Pj+ Jof;foLs cGo kIfx? ;jn ePdf

:jk"FhL nufgL eGbf a9L shf{ k|bfg ug{ ;lsG5 .
$= ;'/If0fM (Security) M u|xsn] k|bfg ug]{ k|yflds tyf cltl/Qm
;'/If0fsf] k|s[lt / kof{Kttf, shf{ k|jfx ug]{ csf]{ dx\\Tjk"0f{ cfwf/ xf] .
k/Dk/fut a}lsªdf kl/of]hgnfO{ eGbf ;'/If0fnfO{ a9L hf]8 lbPsf]
kfOG5 .
%= cj:yfM (Candition)M Jof;fo tyf u|xssf] cj:yf shf{ k|bfg
ug]{ csf]{ cfwf/ xf] Jo;fosf] ahf/, k|lt:kwf{ cflbn] shf{ k|bfg ug]{
ljifonfO{ ;sf/fTds agfpg db{t k"¥ofpF5 .

PROCEDURE OF LENDING
Process gives legitimacy. While providing loan to the
natural or artificial person there are some process.
Some process is,
1. Loan marketing
2. Preliminary observation and initial
interview
3. Collection of initial documents
4. Preparation of loan file or credit
appraisal
5. Approval of loan
6. Collection of legal documents
7. Disbursement of loan
8. Post supervision of loan

shf{ nufgL c;'lnsf ;d:of / ;dfwfgsf pkfox?

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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [49] www.facebook.com/columbia977

shf{ c;'nLsf ;d:ofx?

!= kl/of]hgf ;DefJotf cWoogsf] cefjM
@= ljQLo ljj/0f (Financial Statement) sf] cj:yfM
#= shf{ c;'nL Joj:yfkg gLlt (Loan Recovery Police) sf] cefjM
$= k|efjsf/L cg'udg gx'g'M
%= cfjZos ;"rgfsf] cefj (Lack of Basic Information):
;dfwfgsf pkfox?
!= ;d:ofd"ns shf{sf] Joj:yfkg x'g'kg]{M
@= k"j{ r]tfjgLsf ;+s]tx? (Early warning signals) cWoog x'g'kg
#= cGo r]tfjgLsf ;+s]tx?sf] ljZn]if0f ug]{ k4ltsf] Joj:yf x'g'kg
$= shf{ k'g/fjnf]sg (Credit Reviews
%= lgoldt shf{ ckn]vg (Write Off) k4ltsf] Joj:yf x'g'kg

e"QmfgLsf ;fwgx?
s'g}klg Jofkfl/s sf/f]jf/ ubf{ jf s'g} Ps kIfn] s'g} ;DklQsf]
:jfldTj jf ;]jf csf]{ kIfnfO{ k|bfg ubf{ To; jfktsf] k|ltkmn k|fKt
ug{ k|of]u x'g] ljleGg ;fwgx?nfO{ g} ;du|df e"Stflgsf ;fwgx?
elgG5 . k/Dk/fut ?kdf x]g]{xf] eg] j:t' ljlgdo k|0ffnL ljBdfg
/x]sf] kfO{G5 . cyf{t s'g} Pp6f j:t' lbOP/ csf]{ j:t' lng] k|rng
lyof] . ;do;Fu} j:t' ljlgod k|0ffnLsf] ljsl;t :j?k b]vf k/\of] .
cyf{t ljlgodsf] ;fwgsf] ?kdf jx'd"No wft'x? k|of]u x'g yfn] .
To];}qmdx? ;'gf/x? (Goldsmith) n] hf/L u/]sf td;'sx?
(Certificate), e"Stflgsf ;fwgsf]?kdf k|of]ux'g yfn] .
Goldsmith kZRoft ljleGg ;/sf/L lgsfon] hf/L u/]sf gf]6 tyf
l;Ssfx? k|of]udf cfP . hj ljZjdf a}lsª k|0fflnsf] ljsf; eof]
To;kl5 y'k|} e"StfgLsf ;fwgx? k|rgndf cfPsf] kfO{G5 . xfn
k|rlnt s]lx dxTjk"0f{ e"StfgLsf ;fwgx? lgDgfg';f/ /x]sf 5g\ .
!= r]s (Cheque)
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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [50] www.facebook.com/columbia977

@= 8«fkm\6 (Draft)
#= k|ltt kq (Letter of Credit)
$= SWIFT
%= Debit/Credit Card
^= Internet/Online Banking
&= Mobile Banking
*= t];|f] kIf e"StfgL ;]jf k|bfos - Third Party Payment Service
Provider/ Digital Wallet _
(= a}+s gf]6 tyf l;Ssfx? (Bank note and coins)
dflypNn]lvt dWo] s]lx dxTjk"0f{ e"StfgLsf ;fwgx?nfO{ tn lj:t[tdf
lbO{Psf] 5 .
r]s (Cheque)
lgIf]kstf{n] a}+sdf /fv]sf] /sd lgsfNg a}+sn] k|bfg ug]{ e'QmfgLsf]


;fwgnfO{ r]s elgG5 . ;+:yfut jf JolQmut b'j} vftfsf] /sd

lgsfNg r]ssf] k|of]u ul/G5 .
 r]snfO{ Negotiable instrument elgG5 eg] o;nfO{ Bill of

Exchange sf] ?kdf ;d]t :jLsf/ ul/G5 . cfw'lgs a}lsªdf

gubsf] sf/f]af/ (Physical transaction of cash) nfO{ Go"gLs/0f
u/L ;'/lIft a}lsªsf] nflu Pp6f Instrument s} ?kdf r]snfO{
:jLsf/ ul/Psf] kfOG5 .
 r]s k|fo h;f] a}+såf/f 5flkPsf] ljz]if k|sf/sf] kfgf xf] h;df

r]ssf] gDa/ tyf u|fxsn] b:tvt ug'{ kg]{ :yfg, r]ssf]

e'StfgL kfpg] JolStsf] gfd n]Vg] 7fpF tyf e'StfgL lbg' kg]{
/sd c+s tyf cIf/df n]Vg] 7fpF /flvPsf] x'G5 .
 lgIf]kstf{n] :jo+ jf tf]s]sf] JolSQnfO{ lglZrt /sd e'StfgL

lbg' elg ;DaGwLt a}+snfO{ lbPsf] cfb]z kqnfO{ r]s elgG5 .

r]s Ps lnlvt kq xf] h;df vftfjfnfsf] ;lx, /sd e'Stfg
kfpg]sf] gfd y/, /sd, ldlt tyf vftf gDa/ clgjfo{ ?kn]
pNn]v ug'{ kb{5 .
ljlgd]o clwsf/ kq P]g, @)#$ cg';f/ ær]sÆ eGgfn]] dfUgf;fy e'QmfgL
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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [51] www.facebook.com/columbia977

lbg' egL s'g} a}Í pk/ lvlrPsf] ljlgd]okq ;Demg' k5{ .

 r]sdf ljz]if ul/ r]s n]Vg]jfnf jf vftfjfnf-Drawer_,cfb]z

lbOg] a}+s-Drawee_/ r]ssf] e'StfgL kfpg] JolSt-Payee_

ul/ tLg kIf x'G5g\ .

r]ssf laz]iftfx?
 of] vftfjfnfsf] vftf ePsf] a}+s pk/ lvlrPsf] x'G5 .
 r]s vf;ul/ lnlvt cfb]z xf] / o;df vftfjfnfsf] b:tvt
clgjfo{ x'G5 .
 of] lglZrt /sdsf] x'G5 / ;f] /sd c+s / cIf/df pNn]v ul/Psf]
x'G5 .
 e'StfgL kfpg] JolSt lglZrt /xG5 t/ b/lk7 ul/ x:tfGt/0f
;d]t ul/G5 .
 o;sf] e'StfgL a}+sdf k]z ug]{ lalQs} ul/G5 . t;y{ o;n]
lgs6td d'b|fsf] ?kdf ;d]t sfo{ ub{5 .
 r]sdf ldlt pNn]v ul/Psf] x'G5 / ;f] ldltsf] lglZrt ;do ;Dd
dfq ;f] r]ssf] e'StfgL ug]{ ul/G5 .
 of] Ps lg;t{ cfb]z xf] / o;sf] kfngf ug'{ a}+ssf] st{Jo x'g
hfG5 .

r]ssf k|sf/x? (Types of Cheques)

/sd e'QmfgL lng] cfwf/df r]snfO{ lgDg adf]lhd juL{s/0f
ul/Psf] x'G5 .
a. Bearer Cheque b. Order Cheque c. Cross
Cheque
- Simple cross cheque
- Special cross cheque
* A/c payee
* Name of the bank and branch

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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [52] www.facebook.com/columbia977

h;n] a}+sdf r]s k]z ub{5 p;}n] /sd e'QmfgL kfpFb5 eg]
;f]nfO{ Bearer r]s elgG5 . unt JolQmn] e'QmfgL kfPdf ;d]t
o:tf] r]s sf/f]af/df a}+s lhDd]jf/ dflgFb}g . t/ r]sdf e'QmfgL
kfpg] elg n]lvPsf] kIf jf lghsf] Indorsement cg';f/n]
dfq ===== kfpg] hf/L r]snfO{ Order Cheque elgG5 .
r]ssf] b]a|] efusf] l;/fgdf b'O{ cf]6f ;dfgfGt/ wsf{ ========
To;sf] lardf s]xL gn]vL jf & Company jf not negotiable
===== hf/L ePsf] r]s ;fwf/0f /]vf+lst r]s xf] eg] o:tf] r]ssf]
gub e'QmfgL glbP/ Payee jf cGo s'g} kIfsf] vftfdf /sd
hDdf ul/ dfq /sd lgsfNg kfpg] Jo:yf ePsf]n] s]xL ;'/lIft
dflgG5 . unt JolQmn] e'QmfgL kfpg] ;Defjgf /xFb}g . t/
pQm ;dfgfGt/ wsf{sf] lardf A/c payee n]lvPsf] /x]5 eg]
h;sf] gfddf jf nfuL r]s sfl6Psf] xf] p;}sf] h'g;'s} a}+sdf
/x]sf] vftfdf /sd Collection dfk{mt hDdf x'g] u/L dfq
r]ssf] e'QmfgL lbg ldNg] ePsf]n] To;nfO{ Special Cross r]s
elgG5 . cem ;dfgfGt/ b'{ wsf{sf] lardf a}+s jf a}+ssf] zfvf
n]lvPsf] ePdf Payee n] ;f]xL a}+s ;fy} zfvfdf uO{ cfk\mgf]
vftf vf]nL Bill collection u/L /sdsf] gb e'QmfgL lng' kb{5
. o;} sf/0f A/c Payee / Branch home jf a}+ssf] gfd
pNn]v ePsf] r]snfO{ Special cross r]s elgG5 .
 afxs r]s (Bearer Cheque)M a}+sdf r]s k|:t't ug]{ hf] ;'s}
JolQmn] r]sdf pNn]v ePsf] /sd e'QmfgL kfpg] u/L n]lvPsf]
r]snfO{ afxs r]s elgG5 . of] r]ssf] e'QmfgL hf] ;'s}n] klg k|fKt
ug{ ;Sb5g\ .
 cfb]z r]s (Order Cheque)M a}+sdf r]s k|:t't ug]{ hf] ;'s}
JolQmn] r]sdf pNn]v ePsf] /sd e'QmfgL gkfO{ r]sdf n]lvPsf]
JolQmn] dfq kfpg] ul/ n]lvPsf] r]snfO{ cfb]z r]s elgG5 .
r]sdf n]lvPsf] JolQm afx]s cGon] e'QmfgL lng' k/]df r]sdf
;DalGwt JolQmn] Indorse ug'{kb{5 .
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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [53] www.facebook.com/columbia977

 /]vf+lst r]s jf Psfp06k]oL r]s(Crossed orAccount Payee

Cheque)M r]sdf pNn]v ul/Psf] /sd 6]n/af6 ;DalGwt
JolQmnfO{ gub e'QmfgL gu/L lghsf] vftfdf hDraftf x'g] u/L
n]lvPsf] r]snfO{ /]vf+lst jf Psfp06k]oL r]s elgG5 . o:tf]
r]sdf Psfp06k]oL, P08 sf] n]lvPsf] jf b'O{ ;dfgfGt/ /]vf
lvlrPsf] x'G5 .

ofqL r]s-Traveller Cheque_M

 ljleGg :yfgdf oftfubf{ ofqLx?sf] /sd x/fpg], rf]/Lx'g]
:yfgfGt/0fsf] ;d:of ;d:of cflb hf]lvd x'g ;S5 . o:tf]
hf]lvdaf6 aRg s'g} klg a}+sn] ofqLx?nfO{ hf/L u/]sf] r]snfO{
ofqL r]s -Traveller Cheque_ elgG5 .
 o; lsl;dsf] r]s hf/L ubf{ hf/L ug]{ a}+sn] ofqLsf] gfd p;n]
kfpg] /sd ldlt tyf b:vtsf] gd'gf pNn]v u/]sf] x'G5 .
 o:tf] r]ssf] ;'ljwfn] ljz]if u/]/ j}b]lzs Jofkf/ ug]{ Jofkf/L, ljb]z
v7\g hfg] ljBfyL{, w'Dg hfg] ko{6s cflb ;'ljwf k'u]sf] 5 .
 xfn cfP/ o;sf] k|of]u lbg'k|lt lbg j7\bf] 5 .
r]s tof/ ubf{ Wofg lbg'kg]{ s'/fx?
r]ssf] ldlt k|fKtstf{sf] gfd, y/ :ki6;+u pNn]v ug'{k5{ .


 r]sdf ePsf] /sd cIf/ / c+s b'a}df :ki6;+u pNn]v ug'{k5{ .

 r]sdf x:tfIf/ ubf{ a}+sdf /fv]sf] gd'gf x:tfIf/ ;+u ldn]sf]

x'g'k5{ .
 r]s Roflt/Psf], leh]sf]jf bfux? ePsf] x'g'x'b}g .

 r]sdf ePsf] /sd a}+sdf ePsf] /sdeGbf a7L x'g x'b}g .

 r]sdf pNn]lvt s'g} s'/fdf kl/jt{g ug'{kbf{ kl/jt{g ul/Psf]

7fpFdf cfb]zstfn] x:tfIf/ ug'{k5{ .

 r]sdf n]Vbf s]/d]6 gu/L Pp6} efiffdf ;kmf;Fu n]Vg'k5{ .

r]sdf ;+nUg kIfx? (Parties involved in cheque)

a. Drawer(A/c Holder) b. Drawee (Bank) c. Payee
(Who receive payment)
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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [54] www.facebook.com/columbia977

r]s e'QmfgLsf] nflu cfjZos u'0fx? (Qualities required to pay

cheque)
 dfGo r]ssf] ldlt
 vftf gDa/, gfd / x:tfIf/sf] ldnfg ;fy} r]s gDa/ ;d]t
ldnfg
 c+s / cIf/ ldNg'kg]{
 s]/d]6 gePsf], gRofltPsf], bf]xf]/f] Print x'g] u/L gn]lvPsf]
 /ftf] jf xl/of] dl;n] gn]lvPsf], b'O{ k|sf/sf] d;L k|of]u gePsf]
 Cross r]s eP gub} lbg gldNg]
 zt{/lxt tyf vftfdf kof{Kt df}Hbft ePsf] x'g'kg]{
 Order r]s x'Fbf cfjZostf cg';f/ b/lk7

Teller df a:g] sd{rf/Ln] cfk\mgf] e'QmfgL l;dfleq al; jf

dflyNnf] clwsf/Lsf] :jLs[t lnO{ r]ssf] e'QmfgL ug'{kb{5 .

Bank Draft -a}+s 8«fk\m6_

e'QmfgLsf ;fwgx?dWo] Pp6f negotiable instrument sf] ?kdf
8«fk\m6nfO{ lnOG5 . ljz]if u/L Pp6f :yfgaf6 csf]{ :yfgdf Fund
transfer ug{ a}+s 8«fk\m6nfO{ k|of]u ul/G5 . To;}n] Remittance sf]
cf}hf/sf] ?kdf ;d]t 8«fk\m6sf] k|of]u x'G5 . cfw'lgs E-transfer
ABBS h:tf Product sf sf/0fn] 8«fk\m6sf] k|of]u sd eP klg
;/sf/L:t/df eg]sf] o;sf] 5'6\6} dxTj 5 . Manager Cheque n]
Bank 8«fk\m6nfO{ lj:yflkt ub}{ nu]sf] 5 .
/sd k7fpg] JolQmn] Pp6f glhssf] a}+sdf uO{ 8«fk\m6 agfO lbg
cg'/f]w u/]kl5 s]xL z'Ns lnO{ hDdf u/]sf] /sd cGo :yfgdf /x]sf]
a}+saf6 Collection dfk{mt e'QmfgL kfpg] u/L 8«fk\m6 lvlrG5 .
To;nfO{ x'nfs dfk{mt jf JolQm cfk}mn] lnP/ uO{ vftf vf]nL /sd
hDdf u/fO{ r]s sf6]/ e'QmfgL lng'kg]{ x'G5 . Draft nfO{ e'QmfgLsf]
cfwf/df h'g;'s} zfvfaf6 lgsfNg ldNg] / ;DalGwt
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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [55] www.facebook.com/columbia977

:yfgaf6÷a}+saf6 dfq lgsfNg] elg juL{s/0f ug{ ;lsG5 eg] :jb]zL

d'b|fsf] jf ljb]zL d'b|fsf], :jb]z jf ljb]zsf] egL juL{s/0f u/] klg
o;nfO{ Demand Draft s} ?kdf lrGg] ul/G5 .
o;k|sf/ s'g} klg a}+sn] cfkm\gf] zfvf, pkzfvf jf Ph]G;L pk/ s'g}
u|fxssf] gfDraftf lghn] dfUgf;fy e'QmfgL lbg' elg n]v]sf]
ljlgdo kqnfO{ a}+s 8«fkm\6 elgG5 . a}+sdf e'QmfgL ug'kg]{ /sd
;lxt a}+ssf] sld;g klg e'Qmfg ul/;s]kl5 a}+sn] 8«fkm\6agfOlbg]
u5{ . gub af]s]/ lx8\g' kg]{ emGem6 tyf hf]lvdaf6 d'Qm x'g
8«fkm\6tof/ kfl/G5 .8«fkm\6 Ps k|sf/sf] ljlgdo clwsf/ kq xf] .
of] klg Ps k|sf/sf] r]s g} xf] . 8«fkm\6 a}+sdf vftf ePsf jf
gePsf u|fxsx?sf] cg'/f]wdf a}sx?n] tof/ ug]{ ub{5g\ .
ljlgd]o clwsf/ kq P]g, @)#$ cg';f/ æ8«fˆ6Æ eGgfn]] s'g} a}Ín]
cfˆgf] Ps sfof{noaf6 csf]{ sfof{no pk/ s'g} vf; JolQmn]
jf lghn] cx|fPsf]n] dfUgf;fy e'QmfgL kfpg] u/L lvr]sf]
ljlgd]okq ;Demg' k5{ .

ljz]iftf M
 e'QmfgLsf] dfWod
 ljlgdo kq
 ;'/lIft dfWod
 k};f af]s]/ lx8\g' gkg]{ x'bf x/fpg] hf]lvd g/xg]
 lagf vftf tof/ kfg{ ;lsg] .

r]s / 8«fk\m6 lar leGgtf

!= lvRg] cfwf/df M r]s vftfjfnfn] hf/L ub{5 t/ 8«fk\m6 a}+sn]
lgisfzg ub{5 .
@= x:tfIf/sf] cfwf/df M r]sdf x:tfIf/ ug]{ vftfjfnf :jo+
x'G5 eg] 8«fk\m6df a}+s clwsf/Ln] ;xL ub{5 .

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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [56] www.facebook.com/columbia977

#= e'QmfgLsf] cfwf/df M r]s bearer jf order sf] ?kdf klg

/xg] x'Fbf gub} lgsfNg ;lsG5 t/ 8«fk\m6sf] /sd A/c payee
;/x vftfdf hDdf u/L lgsflnG5 .
$= p2]Zosf] cfwf/df M r]ssf] p2]Zo vftfsf] /sd lgsfNg'
xf], t/ 8«fk\m6sf] p2]Z Fund transfer ug'{ xf] .
%=k|rngsf] cfwf/df M a}+ssf] k|of]u a9\bf] b/df 5 eg] 8«fk\m6
la:yflkt x'Fb} uO/x]sf] 5 .

k|ltt–kq -Letter of Credit_

 ;fdfGo cy{df k|ltt–kq eGgfn] u|fxssf] cg'/f]wdf Ps a}+sn]
csf]{ a}+ssf] gfddf s'g} JolQmsf] olt ?k}of tf]s]sf] zt{df
tf]lsPsf] JolQmnfO{ e'QmfgL lbg' egL n]v]sf] kqnfO{ hgfp5 .
k|ltt–kqnfO{ Documentry Credit klg elgG5 .
 k|ltt–kq Ps k|sf/sf] k|ltj4tf xf] . o:tf] k|ltj4tf Pp6f
a}+sn] cfkm\gf] u|fxssf] cg'/f]wdf csf]{ a}+ssf u|fxsnfO{ p:sf]
a}+s dfkm{t ul/Psf] x'G5 . o:df tf]lsPsf] zt{x? k"/f ePsf
5g\eg] s'g} t]>f] kIfnfO{ tf]s]sf sfuhftx?sf cg'/f]wdf
e'QmfgL u/L lbg] Uof/]06L ul/Psf] x'G5 .

g]kfn /fi6« a}+s P]g, @)%* sf] bkmf @ -t_ df pNn]v ul/P adf]lhd
æk|tLtkqÆ eGgfn] s'g} Ps a}+sn] s'g} csf]{ a}+ssf] gfddf kmnfgfsf] olt
?k}ofFn] vfd];Ddsf] r]s, 8«fkm\6, x'08L jf ljlgdokq :jLsf/ ug'{ egL
n]v]sf] kq ;Demg'k5{ .
a}+s tyf ljQLo ;+:yf;DaGwL P]g, @)&# sf] bkmf @-/_ df pNn]v eP
cg';f/ æk|tLtkqÆ eGgfn] s'g} Ps a}+s jf ljQLo ;+:yfn] s'g} csf]{ a}+s
jf ljQLo ;+:yfsf] gfddf s'g} JolQmsf] lglZrt /sdn] vfd];Ddsf]
r]s, 8«fkm\6, jf ljlgd]okq :jLsf/ ug'{ egL n]v]sf] kq ;Demg'k5{ .

k|ltt–kqsf] cfjZostf M–
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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [57] www.facebook.com/columbia977

k|ltt–kqn] cfoftstf{ / lgof{tstf{ b'a}nfO{ ;'/Iff k|bfg ub{5 .

cfoftstf{n] u'0f:t/ / k/Ldf0fsf] ;'lglZrttf vf]h]sf] x'G5 eg]
lgof{tstf{n] ;dodf e'QmfgL kfpg] ;'lglZrtfdf rfx]sf] x'G5 .
k|ltt–kqaf6 sf/f]af/ ul/bf+ lgof{tstf{sf] sfuhftaf6
cfoftstf{bn] rfx] adf]lhdsf] u'0f:t/ / kl/df0f k|dfl0ft geP;Dd
e'QmfgL glbg] x'Fbf cfoftstf{ ;'/lIft x'G5eg] lgof{tstf{ klg cfkm"n]
ljs|L u/]sf] j:t';+u ;DalGwt sfuhftx? cfkm"n] /f]h]sf] :yfgLo
a}+sdf k]z u/]kl5 e'QmfgL kfkpg] s'/fdf 9Ss x'g] ePsf]n] ;'/lIft
dx;'; ub{5 .
k|ltt–kqsf] dxTjM–
-s_ k|lttkqn] cfGt/f{li6«o ahf/df ;xhLs/0f ub{5 .
-v_ a}+sx?n] lgodfg';f/ dflh{g hDdf ug{ nufO{ k|ltt–kq hf/L
ub{5g\ . dflh{g /sddf Jofh e'QmfgL ug'{ gkg]{ ePsf]n] a}+snfO{
nufgL ug{ l;Q}df /sd pknAw x'G5 .
-u_ k|ltt–kq sf/f]jf/af6 x'g] ljb]zL d'b|fsf] cfodf j[l4eO{ pQm
ljb]zL d'b|f plrt d"Nodf ljs|L u/L nfe k|fKt ug{ ;lsG5 .
-3_ of] Non-Funded Business ePsf]n] /sd nufgL gu/L a}+ssf]
cfDbfgL a9fpg] ;lsG5 .
-ª_ k|ltt–kq sf/f]jf/df ;+nUg u|fxssf] cGo ljQLo cfjZostfx/
;Daf]wg ug]{ cj;/ k|fKt ug'{ x'Fbf a}+ssf] c? Joj;fo ;d]t lj:tf/
x'g ;Sb5 .

k|ltt–kqsf k|sf/ M–
!= Revocable and Irrevocable Letter of Credit M
Revocable Letter of Credit
o; k|sf/sf] k|tLtkqdf lgof{tstf{ jf Beneficiary sf]
:jLs[lt glnO{ ljgf k"j{ ;"rgf cfoftstf{ (Applicant) sf]
cg'/f]wdf k|tLtkq ;+zf]wg / /2 ug{ ;lsG5 . t/ o:tf]
k|tLtkq g]uf]l;ol6ª a}+s ;dIf 8s'd]06 k]z e};s]sf] cj:yfdf
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;+zf]wg jf /2 ug{ ;lsFb}g . o; k|sf/sf] k|tLtkqdf

lgof{tstf{nfO{ a9L hf]lvd ePsf]n] cGt/f{li6«o hut\df Tolt
k|rngdf 5}g . ztk|ltzt gub dflh{g lnO{ o:tf] k|tLtkq
vf]lnPdf a}+snfO{ hf]lvd x'g] cj:yf /xFb}g . olb k|tLtkqdf
Revocable Letter of Credit elg pnn]v ul/Psf] 5}g eg]
To:tf] k|tLtkq :jtM Irrevocable Letter of Credit dflgG5 .
Irrevocable Letter of Credit
o; k|sf/sf] k|tLtkqdf ;+nUg ;a} kIfx? To;df klg ljz]if
u/L lgof{tstf{sf] d~h'/L ljgf ;+zf]wg jf /2 x'g ;Sb}g .
o:tf k|tLtkqdf pNn]lvt zt{x? ;a} k"/f u/]]sf] v08df
k|tLtkq hf/L ug]{ a}+s e'QmfgLsf] nflu k"0f{ lhDd]jf/ x'G5 .
ctM Irrevocable Letter of Credit n] cfoftstf{ / lgof{tstf{
b'j}nfO{ e/kbf]{ ;'/Iff k|bfg ub{5 . o; lsl;dsf] k|tLtkq
;+zf]wg jf /2 ug{ cfjZos ePdf lgof{tstf{ (Beneficiary)
sf] :jLs[lt af/]sf] hfgsf/L Advising Bank dfkm{t\ Opening
Bank df k]z ePkl5 dfq ;+zf]wg jf /2 x'g ;Sb5 . xfn
;jf{lws k|rlnt k|tLtkq klg oxL xf] .
2. Confirmed letter of credit and Unconfirmed letter
of credit
Confirmed letter of credit
o; k|sf/sf] k|tLtkqdf hf/L ug]{ a}+ssf] e'QmfgLsf] nflu
bfloTj x'Fbfx'Fb} klg lgof{tstf{sf] lxt ;+/If0fsf] nflu lgj]bssf]
cg'/f]w cg';f/ cGo s'g} a}+s -;fwf/0ftof hf/L ug]{ a}+ssf]
vftf ePsf] a}+s_ ;d]taf6 k|tLtkqdf e'QmfgL ug]{ yk k|lta4tf
(Confirmation Add) hf/L u/]sf] x'G5 . o; k|sf/sf]
k|tLtkqdf e'QmfgL ug]{ bfloTj k|tLtkq hf/L ug]{ a}+s ;x/ g}
Confirming Bank sf] klg /xg] x'Fbf lgof{tstf{ a9L ;'/lIft
x'G5 . Confirmation Add u/fpFbf lgof{t stf{n] sldzg rfh{
ltg'{kg]{ x'G5 .
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Unconfirmed letter of credit

o; k|sf/sf] k|lttkqdf lgof{tstf{ cyjf ljqm]tfnfO{ k|tLtkq
vf]lnPsf] hfgsf/L;Dd Advising Bank dfkm{t\ lbOG5 . o:tf]
k|tLtkqdf e'QmfgLsf] nflu k|lta4tf hf/L ul/Psf] x'Fb}g /
e'QmfgLsf] nflu ljqm]tf k"0f{tof k|tLtkq hf/L ug]{ a}+sdf lge{/
x'g'kg]{ x'G5 .

#= Back to Back Letter of Credit M e}/x]sf] k|ltt–kqsf]

;'/If0fdf csf]{ k|ltt–kq vf]lnG5 eg] To:tf] k|ltt–kqnfO{
Back to Back Letter of Credit elgG5 . s'g} Ps
lgof+{tstf{n] cfoftstf{af6 k|ltt–kq k|fKt u/]kl5 ;fdfg
pTkfbgsf nflu cfjZostf kg]{ sRrf kbfy{ cfoft ug{ pQm
k|ltt–kqnfO{g} ;'/If0fsf nflu csf]{ lgof{tstf{sf] nflu k|ltt–
kq vf]Nb5g\ . o;/L klxnf] k|ltt–kq ;'/If0fdf csf]{ k|ltt–kq
vf]lnG5eg] Back to Back to Back Letter of Credit
elgG5 .
$= Sight and Usabce Letter of Credit M
Sight Letter of Credit
o:tf] k|tLtkqdf lgof{tstf{n] ;fdfg lgof{t ug{;fy cfjZos
sfuhft a}+sdf k]z u/L Bill Negotiation u/L /sd t'?Gt
e'QmfgL kfpg ;S5 / Negotiating Bank n] klg lgof{t
stf{n] k]z u/]sf] 8s'd]06 ;+nUg /fvL e'QmfgLsf] nflu
Issuing Bank df ul/;Sg' kb{5 jf sfuhftdf Discrepancy
pNn]v u/L lkmtf{ k7fpg'k k5{ .
Usance Letter of Credit
o:tf] k|tLtkqdf lgof{tstf{n] cfoftstf{nfO{ e'QmfgL ug{
;dosf] ;x'lnot lbPsf] x'G5 . a}+saf6 /sd ga'emfO{
Document lng ;S5 cyf{t\ cfoftstf{af6 /sd e'QmfgL
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glnO{ sfuhft a}+sn] lbg ;S5 / To:tf] sfuhftsf] !*)

lbgkl5 e'QmfgL ug]{ ul/G5 . o:tf] k|lttkq vf]Nbf Issuing
Bank n] cfoft stf{af6 lwtf] lng' kb{5 . Issuing Bank n]
^ dlxgfkl5 cfoftstf{n] e'QmfgL gu/] klg Bank n]
Beneficiary Bank nfO{ clgjfo{ ?kdf e'QmfgL k7fpg'kg]{ x'G5
.
%= Transferable Letter of Credit M o:tf] k|ltt–kqdf
pNn]v ePdf lgof{tstf{ afx]s cGo lgof{tstf{x?n] klg ;fdfg
k7fPdf :jLsf/ ug]{ egL pNn]v u/]sf] x'G5 . o;f] ubf{ klxnf]
lgof{tstf{af6 bf]>f] lgof{tstf{nfO{ Transfer ug{ ;lsG5 .
^= Red Clause Letter of Credit M o:tf] k|tLtkqdf
cfoftstf{n] lgof{tstf{nfO{ Pp6f ;'ljwf lbgsf] nflu o:tf]
clause /fVg] ul/G5 . o;df Beneficiary Bank n]
lgof{tstf{nfO{ sRrf kbfy{ vl/b ug{, t}of/ ug{ / cGo vr{sf]
nflu clu|d /sd lbg] Joj:yf u/]sf] x'G5 . o;f] ug{ Issuing
Bank n] Beneficiary Bank nfO{ cg'/f]w u/]sf] x'G5 .
&= Revolving Letter of Credit M tf]lsPsf] ;Ldf ggf£g]
u/L tf]lsPsf] ;+Vofdf e'QmfgL ug]{u/L vf]lng] k|ltt–kqnfO{
Revolving Letter of Credit elgG5 . k|tLtkqdf pNn]v
ePsf] lglZrt /sd;Ddsf] lglZrt ;fdfgsf] kl/df0f, tf]lsPsf] ;do
tflnsf jf ;doleq k6s k6s k|of]u x'g] k|tLtkq xf] . o:tf] k|tLtkqdf
lnOPsf] dflh{g clGtd sG;fOGd]06sf] lx;fadf dfq ldnfg ul/G5 .
sldzg s"n k|lttkq /sddf lng'kb{5 . of] k|To]s k6ssf] ;Lkd]06
kZrftsf] sfuhftx? g]uf]l;ol6ª a}+sdf k]z ugf{;fy k'gM :jtM (Auto
reinstate) x'g] jf hf/L ug]{ a}+ssf] ;"rgf kZrft dfq l/ef]Ne x'g] u/L
vf]Ng ;lsg]5 .
8. Green Clause Letter of Credit

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o:tf] k|tLtkqdf Red Clause df pNn]v u/]sf] ;'ljwf afx]s

Issuing Bank n] Beneficiary Bank nfO{ dfn ;fdfg
Shipment gx'Fbf;Ddsf] nflu lgof{tstf{nfO{ clu|d /sd k|bfg
ug{ cg'/f]w u/]sf] x'G5 .
9.Deferred Payment Letter of Credit
o:tf] k|tLtkqsf] /sd nfdf] cjlw;Dd ls:tf ls:tfdf e'QmfgL
ug{ ;Sg] Joj:yf x'G5 o:tf] k|lttkq w]/} h;f] w]/} w]/} /sdsf]
;dfg cfoft ubf{ lgof{tstf{n] cfoftstf{nfO{ lj:tf/} /sd
r'Qmf ug{ ;x'lnot k|bfg u/]sf] x'G5 . jfl0fHo a}+sx?n] o:tf]
L/C vf]Ng s]Gb|Lo a}+saf6 k"j{ :jLs[lt lng' kg]{ k|fjwfg 5 .
10.Restricted Letter of Credit
o; k|sf/sf] k|tLtkqdf tf]lsPsf] a}s;Fu dfq Document
Negotiating Bank afx]s c?nfO{ e'QmfgL ub}{g . tf]lsPsf]
Negotiating Bank afx]s cGo a}+sn] Document
Negotiation u/L e'QmfgL dfu u/]df e'QmfgL ug{ k|lttkq hf/L
ug]{ a}+s;Fu :jLs[t k|fKt ug'{kg]{ x'G5 .
11.Non-Unrestricted Letter of Credit
o; k|sf/sf] k|tLtkq df Negotiation sf] nflu aGb]h
(Restriction) sf] zt{ /x]sf] x'Fb}g / Document Negotiation
s'g} klg a}+sdf ug{ ;lsg] x'G5 . o:tf] k|tLtkqdf 'Free
Negotiable' jf 'Available with any Bank by
Negotiation' n]Vg] u/]sf] kfOG5 .

k|ltt–kq sf/f]jf/df ;+nUg kIf M–

!= cfoftstf{ M ;fdfg cfoft ug]{ k|of]hgfy{ k|ltt–kq vf]Ng dfu
ug]{ u|fxs jf sDkgL jf ;+3 ;+:yfnfO{ s|]tf jf lgj]bs elgG5 .
@= ljs|]tf–;fdfg lgof{t ug]{ kIf h;sf] kIfdf cfoftstf{a/f
cfoftstf{sf] a}+sdfkm{t k|ltt–kq hf/L ul/G5 .
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#= cfoftstf{sf] a}+s M– k|ltt–kq vf]Ng] a}+s jf hf/L ug]{ a}+snfO{

cfoftstf{sf] a}+s, Opeing or Issuing Bank elgG5 .
%= Negotiating Bank ljs|]tfn] k]z u/]sf] sfuhft Negotiate u/L
;f] sf] e'QmfgLsf nflu k|ltt–kq hf/L ug]{ a}+sdf sfuhft k7fpg]
sfo{ ug]{ a}+snfO{ Negotating Bank elgG5 .
^= Reimbursing Bank M– k|ltt–kq hf/L ug]{ a}+ssf] vftf ePsf]
a}+s h;n] pQm a}+ssf] lgb]{zg adf]lhd k|ltt–kqsf] e'QmfgL ub{5
To;nfO{ Reimbursing Bank elgG5 .
&= Collecting Bank M– Negotiating Bank sf] kIfdf jf
Negotiating Bank sf] cg'/f]wdf Reimbursing jf Reimbursing
Bank ;+u e'QmfgL dfu ug]{ a}+snfO{ g} Collecting Bank elgG5 .
*= ;"rgf lbg] a}+s-Advising Bank_M– cfoftstf{sf] cg'/f]wdf L/C
hf/L u/L lgof{tstf{nfO{ ;f] sf] hfgsf/L aLrdf s'g} Ps a}+ssf]
;xof]u lng] ul/G5 . To:tf] a}+snfO{ ;"rgf lbg] a}+s Advising
Bank elgG5 .
(= ;dy{g ug]{ a}+s-Confirming Bank_M– cfoftstf{n] k|fKt L/C
nfO{ ;'lglZrt ug{ s'g} a}+snfO{ Confirmation ug{ k7fp5 . o;/L
Confirmation u/]kl5 p;n] k|ltt–kq hf/L ug]{ a}+ss} ;/x e'QmfgL
lbg'kg]{ bfloTj :jLsfl/Psf] dflgG5 .

k|tLtkq sf/f]adf/f k|of]u x'g] sfuhft

!= Transport Documents
k|tLtkq sf/f]af/ Transport Document eGgfn] Bill of
Lading (B/L), Railway Receipt, Road Consignment
Note, Airway Bill, Postal Receipt cflb hgfpF5 . o:tf
sfuhftdf a}+s g} Consignee ePsf] Joxf]/f :ki6 ?kdf
pNn]v ePsf] x'G5 . o:tf] sfuhftdf L/C g+= L/C, vf]Ng] a}+s
/ L/C vf]n]sf] ldlt clgjfo{ ?kdf pNn]v ePsf] x'g'kb{5 .

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s_ Bill of Lading: Bill of Lading eGgfn] ;fdfg rnfgL u/L

Consignee nfO{ ;dfg8]lne/L lbg] zt{df ;fdfg a'lemlnO{
To;afkt Shipping Company n] hf/L u/]sf] ;fdfg
rnfgLsf] k|fdfl0fs sfuh xf] .
v_ Airway Bill: xjfO{hxfh dfkm{t\ ;/ ;fdfg rnfgL x'g]
u/L s'g} xjfO{hxfh sDkgLn] ;fdfg uGtJo cfkm}+n] sfuhft
hf/L gul/ Airlines Company\ sf] tkm{af6 clwsf/ k|fKt
cGo s'g} sfuf]{ Ph]06 jf Ph]G;Ln] hf/L u/]sf] Airway
Bill nfO{ House Airway Bill elgG5 .
u_ House Airway Bill: xjfO{ hxfh dfkm{t\ ;/;fdfg rnfgL
ug]{ qmddf s'g} Po/nfO{G; sDkgL cfkm}+n] sfuhft hf/L
gul/ Airlines Company sf] tkm{af6 clwsf/ k|fKt cGo
s'g} sfuf]{ Ph]06 jf Ph]G;Ln] hf/L u/]sf] Airway Bill
nfO{ House Airway Bill elgG5 .
3_ R/R, C/N, Postal Receipt: Railway, 6«s sDkgL /
x'nfsaf6 ;DalGwt ;fdfgsf] xsjfnfnfO{ uGtJo :yndf
;fdfg a'emfOlbg] ;t{df ;fdfg a'lemlnO{ hf/L ul/Psf]
sfuhftnfO{ g} R/R, C/N, Postal Receipt elgG5 .
@= ljdf sfuhftM s'g} Ps :yfgaf6 csf]{ :yfgdf ;dfg rnfgL
eO{ uGtJo :yndf gk'u];Dd ;/;fdfgdf x'g] ljleGg k|sf/sf
;Defljt gf]S;fgLaf6 ;'/lIft x'gsf] nflu lglZrt lk|ldod lnO{
Insurance Company n] hf/L ug]{ aLdf Policy jf To;sf]
k|df0fkqnfO{ ljdf sfuhft elgG5 . k|tLtkq sf/f]af/df
;fdfgsf] aLdf x'g' kg]{ zt{ clgjfo{ ?kdf /fv]s} x'g'kg]{
Joj:yf 5 .
#= bill of Exchange: Bill of Exchange eg]sf] s] xf] eg]
kmnfgf] ldltdf jf dfu]sf] avt kmnfgfnfO{ jf lghn] lbg'
eg]sf] JolQm jf ;f] lnO{ cfpg]nfO{ ljgf ;t{ olt ?k}ofF lbg'
eg] s'g} Ps kIfn] csf]{ kIfnfO{ b:tvt ul/lbPsf] lnvt xf] .
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$= Invoices
s_ Commercial Invoice: ljqm]tfn] dfn;fdfgsf] ljj/0f,
kl/df0f b/ / s'n /sd v'nfO{ qm]tf ;dIf k7fPsf]
sfuhnfO{ commercial Invoice elgG5 .
v_ Consular Invoice: sG;'n/ clkm;/af6 hf/L ul/Psf]
Invoice g} Consular Invoice xf] .
u_ Performa Invoice: L/C vf]Ng' cl3 qm]tf / ljqm]tfaLrsf]
;Demf}tf cg';f/ agfOPsf] k|f/lDes Invoice xf] .
%= Certificate of origin: L/C cGtu{t rnfg x'g] ;fdfg s'g
b]zdf pTkfbg ePsf] of] tYo k|dfl0ft x'g] u/L tof/ ul/Psf]
sfuhftnfO{ Certificate of Origin elgG5 .
^= Weight List/weight Certificate: L/C df ;fdfg rnfgL ubf{
6«fG;kf]6{ 8s'd]G6 / OGEjfO;;Fu d]n vfg] ul/sg tf}n /
kl/df0f pNn]lvt sfuhft g} Weight List/Weight
Certificate) xf] .
&= Packing List: ;fdfg lgof{t ubf{ s] slt ;DalGwt ;fdfgx?
s] s;/L Koflsª ePsf] 5 eGg] Joxf]/fnfO{ cjut u/fpg]
cflwsfl/s sfuhftnfO{ Packing List elgG5 .
*= Inspection Certificate: k|tLtkq sf/f]af/df tf]lsPsf]
cflwsfl/s Ph]G;Ln] ;fdfgsf] kl/df0f, u'0f:t/ h:tf ljifodf
hfFra'em ul/sg 7Ls b'?:t ePsf] egL k|dfl0ft u/]sf]
sfuhftnfO{ Inspection Certificate elgG5 .
(= Price Terms:
s_ Cost Insurance & Frignt (CIF): CIF eGgfn] ;fdfgsf]
d"No ljdf / 9'jfgL ef8f ;lxtsf] /sdnfO{ a'em\g'kb{5 .
v_ Cost & Insurance (C&I): C&I eGgfn] ;fdfgsf] d"Nodf
ljdf;lxtsf] /sd eGg] a'em\g' kb{5 .

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u_ Cost & Freight (C&F): C&F eGgfn] ;fdfgsf] d"No /

9'jfgL ef8f ;d]t ;dfj]z ePsf] /sdnfO{ a'em\g'kb{5 .
3_ Free on Board (FOB): ljqm]tfn] hxfh;Dd ;fdfg k'¥ofO{
lbg lnPsf] lhdd]jf/Lsf] Joj:yfnfO{ FOB elgG5 .
ª_ Free On Rail/Truck or Road (FOR or FOT): ljqm]tfn]
/]n÷6«sdf ;fdfg r9fO{ lbg] ;DaGwL Joj:yfnfO{ a'em\g' kb{5
.
!)= Advance on Credit (AOC): Ifl0fs ;dosf] nflu cfoft
stf{n] Payment gubf{ ;Ddsf] nflu pknAw u/fO{g] Ps
ldl;sf] shf{nfO{ AOC elgG5 .
!!= Trust Receipt (T/R): Seaport b]lv eG;f/ ;Ddsf] nflu
clwstddf () lbg ;Ddsf] nflu lbOg] shf{ nfO{ TR shf{
elgG5 .
!@= Pre Export Loan: lgof{t ul/g] j:t' tof/ u?Gh]n nfUg]
vr{sf] nflu lbOg] shf{nfO{ Pre Export Loan elgG5 .
!#= Foreign Bill Negotiation (FBN): ;fdfg lgof{t ul/;s]kl5
k]z x'g cfPsf] sfuhftsf] cfwf/df tTsfn /sd k|bfg ul/g]
shf{nfO{ FBN elgG5 .
Plastic Card
/sd lemSg] jf e'QmfgL ug]{ k|of]hgsf nflu ljleGg a}+s tyf ljQLo
;+:yfx?n] Debit Card, Credit Card h:tf pks/0fsf] k|of]u u/]sf]
kfOG5 . o:tf] sf8{af6 u|fxsn] ;lhn};Fu csf]{ :yfgaf6 ?k}+of lemSg
;Sb5g\ h'g /sd :yfgfGt/0fsf] ;xh dfWod aGb} uPsf] 5 .
-s_ 8]la6 sf8{-Debit Card_M
deposit A/Cबाट रकम ननकाल्न प्रयोगमा आउने plasticवा chips cardलाई नै
कु नै पनन बैंकमा खोलेको

Debit cardभननन्छ । 8]la6 sf8{sf] ;'ljwf klg cfw'lgs a}lsu ;'ljwf

cGtu{t kb{5 . u|fxsx?n] cfkm\gf] vftfdf ePsf] /sd lemSgsf
nflu k|of]u ul/g] Knfli6s sf8{nfO{ Debit Card elgG5 . csf]{
zAbdf eGg'kbf{ u|fxsn] a}+sdf cfkm\gf] vftfdfclu|d hDdf u/]sf]
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/sd lemSgsf nflu r]ssf] ;6\6f k|of]u ug{ ldNg] u/L a}+såf/f hf/L
ul/Psf] sf8{ g} Debit Card xf] . o;sf dfWodaf6 u|fxsnfO{
k};fsf] cfjZos k/]sf] avt clu|d ?kdf hDdf u/]sf /sdsf]
;Ldf;Dd a}+saf6 /sd lemSg ;S5 . o;nfO{ ljB'lto ;+oGqaf6
cBfjlws ul/Psf] x'G5 .

-v_ qm]l86 sf8{-Credit Card_M

loan sanctionगराई सो नलनमट नभत्र रनि रकम ननकाल्न, नवल निनन प्रयोगमा आउने Card
बैंकमा

Credit Cardिो । जसको लागी वैंकमा loan limitहुन जरुरी छ । a}+sn] cfkm\gf
u|fxsx?nfO{ d"Nof+sg u/L x}l;ot Plsg u/L Pp6f lglZrt
l;df;Dd shf{ :jLs[t ub{5 / ;f] l;df;Dd u|fxsn] Knfli6s sf8{
k|of]u To;sf] pkof]u ug{ / lgoldt cfo;|f]t ePsf cfkm\gf
u|fxsx?nfO{ qm]l86 sf8{sf] ;'ljwf k|bfg u/]sf] x'G5 . 8]la6÷qm]l86
sf8{df a}+sn] u|fxsnfO{ gfd, kmf]6f], Dofb k'Ug] ldlt, sf8{ gDa/,
vftf gDa/, b:tvt cflb /fv]sf] x'G5 .

Internet Banking or Online Banking

s'g} klg u|fxsn] cfkm\gf ;'ljwf cg';f/ 3/d} a;]/ cyjf
sfof{noaf6 g} Intenet k|of]u u/]/ gub hDdf ug{, lemSg], lan
e'QmfgL ug]{, cfkm\gf vftfx?sf] hfFr ug]{ cflb h:tf sfo{x? ub{5
eg] To;nfO{ Internet Banking or Online Banking elgG5 .
Internet Banking n] u|fxsx?nfO{ a}+sdf nfOg nfUg' gkg]{, ;do
tyf >d art, ug{df Psbd} ;xof]u u/]sf] 5 .

Mobile Banking
मोवाइलको सिायिाले SMS मार्न ि र्ोन नगरी गररने वैककङ्ग कारोवार नै Mobile Banking

िो । Bank Balance थािा पाउन,रेक केर ,Bill payment, Mobile recharge,

Money transfer जस्िा कत्यावसेक कामिरू वैक वन्दमा पनन हुने गदनछन् । df]afOnsf] dfWodaf6
a}+ssf] s'g} sfof{nosf ef}lts ?kdf gk'uL df]afOn Dof;]hsf] e/df
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gub sf/f]jf/ tyf ljleGg k|sf/sf a}+lsu sfo{x? ul/G5 eg]

To;nfO{ Mobile Banking elgG5 . u|fxsx?n] lan e'QmfgL ug{,
Aofn]G; 6«fG;km/ ug]{, Aofn]G; a'em\g /sd lemlsPsf] hfgsf/L k|fKt
ug]{, r]s e'QmfgL kZrft hfgsf/L, r]ssf] e'QmfgL , /f]Ssf ug]{, /sd
hDdf ePsf] hfgsf/L k|fKt ug{ To;sf] k|of]u ePsf] kfOG5 .

SWIFT
Society for Worldwide Interbank Financial
Telecommunication (SWIFT) sf] dfWodaf6 a}+s tyf ljQLo
;'rgfx? cfbfg k|bfg u/L ;f]xL cfwf/df /sdsf] e'QmfgL x'G5 . /sd
:yfgfGt/0fdf /x]sf ljleGg hf]lvdnfO{ Go'lgs/0f ug{ SWIFT sf] k|of]u
ug]{ ul/G5 . SWIFT ;]jf l56f] 5l/tf] Pj+ ljZjf;gLo ePsf]n] ljZje/L
g} lgs} k|rlnt e'QmfgLsf] dfWodsf] ?kdf /x]sf] 5 . of] ;g\ 1973 sf]
May dlxgfdf ljleGg 15 b]zsf 239 a}+sx?sf] ;xof]udf
a]lNhodsf] a|;]N;df ;b:o a}+sx?sf] :jfldTjdf ;xsf/Lsf]
l;4fGtdf cfwfl/ /lx :yfkgf ePsf] xf] . SWIFT n] cfkm}n] s'g}
ljQLo sf/f]af/ eg] ub}{g t/ o;n] a}+s tyf ljQLo ;"rgfx?
cfbfgk|bfg ub{5 / o;}sf] cfwf/df /sdsf] e'QmfgL x'g] Joj:yf x'G5
. of] ;]jf l56f], 5l/tf] Pj+ ljZj;gLo x'g] ePsf]n] ljZje/L g} lgs}
k|rlnt e'QmfgLsf] dfWodsf] ?kdf /x]sf] 5 .

t];|f] kIf e"StfgL ;]jf k|bfos -Third Party Payment Service

Provider/ Digital Wallet _
t];|f] kIf e'QmfgL ;]jf k|bfosn] a}+s tyf ljlQo ;+:yf afx]ssf t/
a}+s ljlQo ;+:yf;Fu ;xsfo{ ub{} ljB'lto pks/0fsf] dfWodaf6
ul/g] e'QmfgL k|0ffnLnfO{ hgfpg] ub{5 . xfnsf] lbgdf o:tf] e'QmfgL
k|0ffnL k|of]u tLj| ultdf x'Fb} uO/x]sf] kfOG5 .
t];|f] kIf e'QmfgL ;]jf k|bfossf s]xL pbfx?0fx? lgDgfg';f/ 5g\ M
 eSewa
 Khalti
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 IMEPay
 Prabhu Pay etc.
lgisif{M j:t' tyf ;]jfsf] :jfldTj x:tfGt/0f ug{ ;xh t'Nofpg]
ljleGg e'QmfgLsf ;fwgx? xfn g]kfn k|rlnt 5g\ . j:t' ljlgdo
k|0ffnL b]vL ljB'lto e'QmfgL k|0ffnL ;Dd cfOk'Ubf s}of}+ e'QmfgLsf
;fwg b]vfk/] / sltko lj:yflkt klg e};s]sf 5g\ . xfn Physical
eGbf Digital ;fwgnfO{ g} al9 k|yldstfdf /fVg] ul/G5 . t/
g]kfndf ljlTto ;fIf/tf / kx'Fr cefjn] ubf{ ljB'lto e'QmfgLsf
;fwgx?sf] ;f]r] cg'?k k|of]u a9fpg ;lsPsf] 5}g eg] csf{]lt/
ljB'lto e'QmfgLsf ;fwgsf] dfWodaf6 x'g] a}+lsË s;'/ klg a9\b}
uPsf] 5 . o; ;Gbe{df lgodg lgsfo g]kfn /fi6« a}+s tyf cGo
a}+s ljlQo ;+:yf :jodn] o:tf ljB'lto ;fwgsf] k|of]u ;DaGwdf
ljlQo ;fIf/tf a9fpFb} IT Audit, System Audit cfGtl/s lgoGq0f
/ bIf k|ljlwd}qL hgzlQmsf] k|of]u a9fpg' kg{] b]lvG5 .
z]o/ M s'g}klg sDkgLsf] s'n kF"lhnfO{ ;fgf–;fg c+zdf ljefhg
ul/Psf] Pp6f c+z nfO{ z]o/ elgG5 . ;dfhdf 5l/P/ /x]sf ;–;fgf
k"Flh ePsf JolQm b]lv hf] ;'s} ;+3÷;+:yfnfO{ ;d]t k|lt lsQf sf]
b/n] / lgDg cfo ePsf dflg;x?sf] ;lxt kx'Fr k'Ug] ul/ lg:sf;g
x'g] / cfly{s cj:yf sdhf]/ ePsf dflg;x?nfO{ klg sDkgLsf]
c+lzof/ agfpg] p2]Zon] k|lt z]o/nfO{ ;–;fgf] c+zdf ljefhg ul/G5
. z]o/ vf;uL @ k|sf/sf x'G5g\ M ;fwf/0f z]o/ / k"jf{lwf/ z]o/ .a}+s
tyf ljlQo ;+yf ;DaGwL P]gdf Joj:y ePcg';f/ M

sDkgLsf] z]o/ tyf z]o/ k"FhLsf] cy{ tyf kl/efiff

(Meaning and Concept of Share and
Share Capital of Company)
;fdfGtofM sDkgLsf] :jfldTj k"FhLsf] c+z jf efunfO{ z]o/sf] ?kdf a'em\g]
ul/G5 . sDkgLsf] k"FhLsf] s]xL c+z vl/b ug]{ JolQmnfO{ pQm sDkgLsf]
z]o/xf]N8/ elgG5 . pgLx?n] ;f] sDkgLsf] ;DklQ pk/ cfkm'n] vl/b u/]sf]
z]o/sf] d"No a/fa/ /sddf cfÇgf] xs bfjL ug{ ;Sb5g\ . clzof/x? jf
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z]o/xf]N8/x?n] cfkm'n] nufgL u/]sf] sDkgLn] sDffPsf] gfkmfaf6 nfefFz

k|fKt ub{5g\ .
ljQzf:qdf, z]o/ eg]sf] pQm sDkgLsf ljleGg ljQLo cf}hf/x?sf]
PsfO{sf] ?kdf lng] ul/G5 . ;fdfGo cy{df eGbf sDkgLdf nufgL ug]{
nufgLstf{x?nfO{ sDkgLn] hf/L u/]sf] sfuhkqnfO{ z]o/ elgG5 . h;n]
pQm k|df0f jf sfuhft ePsf] JolQmsf] ;f] df pNn]v u/] ;Ddsf] d"No
a/fa/sf] /sd sDkgLsf] bfloTj lgh pk/ /x]sf] k|dfl0ft ub{5 . z]o/
sDkgL :j+on] hf/L u/]sf] x'g ;Sb5 cyf{t z]o/ ahf/af6 vl/b ug{ klg
;lsG5 .
k|To]s sDkgLx?nfO{ ljQLo cfjZostf x'g] ub{5 . pQm ljQLo cfjZostf
k'/f ug{sf] nflu sDkgLx?n] ljleGg dfWodaf6 k"FhL ;+sng ug{ ;Sb5g .
h'g sDkgLsf] :yfkgf ubf{ g} ;j{;fwf/0f nufgLstf{x?sf] nflu ;d]t
z]o/hf/L u/L k"FhL ;+sng ug]{ eGg] k|fjwfg /x]sf] x'G5, pQm sDkgLn] dfq
;j{;fwf/0f nufgLstf{x?af6 z]o/hf/L u/L z]o/k"FhL ;+sng ug{ ;Sb5 .
sDkgLsf] k|jGwkqdf sDkgLsf] z]o/k"FhL ;DaGwL lj:t[t k|fjwfgx?
pNn]v ul/Psf] x'G5 . klJns sDkgLn] dfq z]o/ hf/L u/L ;j{;fwf/0faf6
k"FhL ;+sng ug{ ;Sb5, h;sf] k|jGwkqdf sDkgLbtf{sf] ;dodf g} pQm
s'/f pnn]v ePsf] x'G5 . sDkgLn] hf/L ug]{ z]o/ gub ;+sng ug]{
k|of]hgsf ;fy} s'g} ;DklQ tyf sDkgL vl/b ug]{ k|of]hgsf nflu ;d]t ug{
;lsG5 .
sDkgL eGgfn] :j]lR5s ?kdf ;+nUg ePsf dflg;x?sf] ;femf ;+:yfsf]
?kdf lng ;lsG5, h;sf] p2]Zo eg]sf Jofj;flos lqmofsnfkx?sf]
dfWodaf6 gfkmf sdfpg' /x]sf] x'G5 . pQm sDkgLsf] k"FhLnfO{ ;fgf] ;fgf]
O{sfOdf ljefhg ul/Psf] x'G5 / h;nfO{ cfjZostf cg';f/ Ps JolQmaf6
csf]{ JolQmdf ljgf cj/f]w x:tfGt/0f ug{ ;lsG5 .
of] sfg'g åf/f >[hgf ul/Psf] x'G5 / o;sf x/]s lqmofsnfkx? ;d]t
sfg'gn] lgwf{/0f u/]sf] k|lqmof cg';f/ lgb]{lzt x'G5g\ .
;Fo'Qm sDkgLsf] :jfldTj k"FhLnfO{ z]o/ k"FhL elgG5, h;nfO{ ljleGg c+zdf
ljefhg u/L ;j{;fwf/0f tyf o;sf ;+:yfksx?sf] nflu laqmL ljt/0f
ul/Psf] x'G5 . z]o/ k"FhL eg]sf] To:tf] /sd xf] h;nfO{ o;sf c+lzof/x?n]
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c+lst d"Nodf nufgL u/]]sf x'G5g\ . sDkgLsf] p2]Zo k|fKt ug{ ljQLo
cfjZos k"/f ug{sf nflu z]o/ k"FhLsf] cfjZostf kb{5 .
z]o/ k"FhLsf k|sf/
(Tpyes of Share Capital)
sDkgLsf] z]o/ k"FhLnfO{ ljleGg efudf af+F8]/ cWoog ug{ ;lsG5 . h'g o;
k|sf/ 5g M
!= clws[t k"FhL ( Authorized Capital) : sDkgLsf] :yfkgf ug]{
;dodf k|jGwkqdf pNn]v ul/Psf] clwstd k"FhLnfO{ clws[t k"FhL
elgG5 . o;df pNn]lvt k"FhL eGbf a9L sDkgLn] z]o/ hf/L u/L p7fpg
kfpFb}g . o;nfO{ sDkgLsf] btf{ k"FhL jf gfddfqsf] k"FhL klg eGg ;lsG5
. of] sDkgLsf] clwstd k"FhL xf], h'g xb ;Dd sDkgLn] ;j{;fwf/0faf6
;"rgf hf/L u/L k"FhL ;+sng ug{ ;Sb5 . t;y{ o;nfO{ xb k"FhLsf] ?kdf
;d]t cyf{pg ;lsG5 . olb sDkgLn] cfÇgf] clws[t k"FhLdf kl/jt{g ug{
rfx]df sDkgLsf] ;fwf/0f ;ef dfkm{t k|jGwkqdf g} ;+zf]wg u/L kl/jt{g
ug{' kb{5 . pbfx/0fsf] nflu olb s'g} sDkgLsf] btf{ ubf{ p;sf] k"FhL ?=
!),)),))) x'g] elgPsf] 5 eg] pQm sDkgLsf] clws[t kF"hL ?=
!),)),))) x'G5 / h;nfO{ sDkgLn] !)),))) z]o/ ;+Vof k|lt z]o/ ?= !)
sf b/n] ljefhg ug{ ;Sb5 .
@= lgisflzt k"FhL ( Issued Capital) : sDkgLn] ;j{;fwf/0fnfO{
ljj/0fkq hf/L u/L nufgL ug{sf] nflu v'nf ul/Psf] kF"hLnfO{ lgisflzt
k"FhL elgG5 .clws[t k"FhL dWo] ;j{;fwf/0f tyf ;+:yfksx?nfO{
cfjZos k|lqmof k"/f u/L nufgLsf] nflu cfJxfg ePsf] k"FhL g} lgisflzt
jf hf/L k"FhL xf] . dflysf] pbfx/0fdf sDkgLsf] clws[t z]o/ ;+Vof
!)),)) dWo] olb sDkgLn] ^),))) yfg z]o/ ljj/0f kq dfkm{t v'nf
u/]sf] lyof] eg] pQm ^),))) z]o/ sf] k|lt z]o/ ?= !) sf b/n] x'g cfpg]
/sd ?= ^)),))) nfO{ lgisflzt jf hf/L k"FhL elgG5 .
#= cfj]lbt k"FhL ( Subscribed Capital) : sDkgLn] ;j{;fwf/0fnfO{
ljj/0fkq hf/L u/L nufgL ug{sf] nflu v'nf ul/Psf] kF"hL dWo]
;j{;fwf/0f nufgLstf{x?af6 vl/b ePsf jf cfÇgf] :jfldTjdf lnPsf]
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k"FhLnfO{ cfj]lbt k"FhL jf oflrt k"FhL elgG5 . cyf{t hf/L ul/Psf] k"FhL
dWo] ;j{;fwf/0f nufgLstf{n] lnPsf] jf nufgL u/]sf] k"FhLnfO{ cfj]lbt
k"FhL elgG5 . dflysf] pbfx/0fdf sDkgLsf] clws[t z]o/ ;+Vof !)),))
dWo] olb sDkgLn] ^),))) yfg z]o/ ljj/0f kq dfkm{t v'nf u/]sf]df
pQm %),))) z]o/ ;j{;fwf/0fn] dfu u/L ;f] cg';f/sf] lgj]bg k|fKt
ePsf] 5 eg] pQm %),))) sf] k|lt z]o/ ?= !) sf b/n] x/g cfpg] /sd
?= %)),))) nfO{ cfj]lbt kF"hL elgG5 .
$= dfu ul/Psf] k"FhL ( Called-up Capital) : sDkgLn]
;j{;fwf/0fnfO{ hf/L u/L ;j{;fwf/0fn] lnPsf] z]o/ kF"hL dWo] ;a} /sd
Ps} k6s cfjZos gx'g ;S5 . sDkgLn] cfÇgf] cfjZostf cg';f/
ljleGg ls:tfdf pQm /sd bflvnf ug{ nufpg ;Sb5 . pQm ljleGg
ls:tfsf] /sd dWo] hlt /sd ;j{;fwf/0f nufgLstf{nfO{ e'QmfgL ug{sf]
nflu ;"rgf hf/L ePsf] x'G5 ;f] a/fa/sf] /sdnfO{ dfu ul/Psf] k"FhL
elgG5 . dflysf] pbfx/0fdf sDkgLsf] %),))) k|lt z]o/ ?= !) sf b/n]
z]o/ ;j{;fwf/0fn] lnPsf] z]o/ dWo] sDkgLn] ?=$ a/fa/ e'QmfgL ug{sf]
nflu ;"rgf hf/L u/sf] /x]5 eg]] pQm %),))) k|lt z]o/ ?= $ sf b/n]sf]
x'g cfpg] /sd ?= @)),))) nfO{ dfu ul/Psf] kF"hL elgG5 .
%= r'Qmf k"FhL ( Paid-up Capital) : sDkgLn] ;j{;fwf/0fnfO{ hf/L
u/L ;j{;fwf/0fn] lnPsf] z]o/ kF"hL dWo] ;a} /sd Ps} k6s cfjZos
gx'g ;S5 . sDkgLn] cfÇgf] cfjZostf cg';f/ ljleGg ls:tfdf pQm
/sd bflvnf ug{ nufpg ;Sb5 . pQm ljleGg ls:tfsf] /sd dWo] hlt
/sd ;j{;fwf/0f nufgLstf{nfO{ e'QmfgL ug{sf] nflu ;"rgf hf/L eP
cg';f/ ;j{;fwf/0f nufgLstf{n] dfu cg';f/sf] /sd e'QmfgL u/]sf] 5g]
eg] pQm e'QmfgL eP ;Ddsf] kF"hLnfO{ r'Qmf k"FhL elgG5 . dflysf]
pbfx/0fdf sDkgLsf] %),))) k|lt z]o/ ?= !) sf b/n] z]o/
;j{;fwf/0fn] lnPsf] z]o/ dWo] sDkgLn] ?= $ a/fa/ e'QmfgL ug{sf]
nflu ;"rgf hf/L u/sf]df pQm ?=$ a/fa/ ;a} z]o/xf]N8/x?n] e'QmfgL
u/]sf /x]5g eg]] pQm %),))) k|lt z]o/ ?= $ sf b/n]sf] x'g cfpg] /sd
?= @)),))) nfO{ r'Qmf kF"hL elgG5 .
Paid up capital = Called up capital -Calls in arrears
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^= ;+lrt k"FhL ( Reserve Capital) : sDkgLn] ;j{;fwf/0fnfO{ hf/L

u/]sf] k"FhLsf] s]xL /sd eljiodf cfjZos k/]sf] a]nfdf dfq dfu ug{
;Sg] u/L ;+lrt u/]sf] 5 eg] pQm k"FhL /sdnfO{ ;+lrt jf ;D/lIft k"FhL
elgG5 . ;fdfGotofM o:tf] /sd sDkgL lbjfnLof ePsf] cj:yfdf
sDkgLsf] bfloTjsf] e'QmfgLsf] nflu /flvPsf] x'G5 .
&= k"FhLut ;+lrtL (Capital Reserve ) : sDkgLn] cfh{g u/]sf]
gfkmfaf6 ljz]if sfo{sf] nflu 5'6\ofP/ /fv]sf] /sdnfO{ k"FhLut ;+lrtL
elgG5 .of] /sd nfefFz 3f]if0ffsf] nflu k|of]u ug{ ;lsb}g . kF"hLut
;+lrtLdf lgDgfg';f/sf /sdx? ;dfj]z ul/Psf] x'G5 M
s= :yL/ ;DkQL laqmLaf6 ePsf] gfkmf,
v= ;DkQL tyf bfloTjsf] k"g{d"Nof+sgdf ePsf] gfkmf,
u= hkmt z]o/nfO{ k"gM laqmLdf ePsf] gfkmf,
3= l8j]Gr/ lkmtf{ ubf{ ePsf] kmfO{bf,
ª= sDkgL ufEbf ePsf] kmfO{bf O{TofbL .
z]o/ k"FhL ;+sng ug]{ ljlw
(Method of Raising Share Capital)
z]o/M cy{ tyf k|sf/ ( Share : Meaning and Types) :
;fj{hlgs sDkgLn] cfÇgf] k"FhL ;j{;fwf/0fx?sf] aLrdf z]o/ hf/L u/L
j[l4 ug]{ ub{5 . z]o/ eGgfn] sDkgLsf] k"FhL nfO{ ;fgf] ;fgf] ?kdf ljefhg
ul/Psf] c+z xf] . cyf{t sDkgLsf] s'n k"FhL nfO{ ;fgf] c+zdf ul/Psf]
ljefhg nfO{ a'lemG5, h;sf] cfwf/df sDkgLsf] :jfldTj / rf;f]nfO{
ljleGg z]o/xf]N8/x?sf] aLrdf ljefhg ul/Psf] x'G5 . ;fwf/0ftof,
sDkgLsf] z]o/nfO{ @ efudf afF8]/ cWoog ug{ ;lsG5 M
s= ;fwf/0f z]o/ (Equity Share): ;fwf/0f z]o/wgLx?nfO{ sDkgLsf]
dflns elgG5 . ;fwf/0f z]o/wgLx?nfO{ sDkgLsf] ;fwf/0f ;efdf
sDkgLsf] dxTjk"0f{ lg0f{ox?df ;xeflu x'g] / pQm ljifo pk/ kIf jf
ljkIfdf cfÇgf] cledt lbg] clwsf/ x'G5 . sDkgLn] cfh{g u/]sf]
gfkmfaf6 aflx/L kIfx?sf] bfloTj e'QmfgL u/] kl5 ar]sf]df pgLx?sf]
clwsf/ /xG5 . ;fwf/0f z]o/wgLx?n] sDkgLsf] gfkmfaf6 c?nfO{
ljt/0f u/L ;s] kl5sf] gfkmf af6 nfefFz kfpFb5g . olb gfkmf ePg eg]
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jf cGo kIfnfO{ ljt/0f ubf{ sDkgLsf] gfkmf ar]g eg] s'g} klg gfkmf k|fKt
ug{ ;Sb}g . To:t} sDkgL lj36g eof] eg] ;DkQL laqmLaf6 k|fKt /sdaf6
klxn] ljleGg ;fx'nfO{, To; kl5 k"jf{lwsf/ z]o/wlgx?nfO{ e'QmfgL u/]/
afFsL /x]df dfq ;fwf/0f z]o/wgLx?nfO{ /sd lkmtf{ ul/G5 . ;fwf/0f
z]o/wgLx? sDkgLsf jf:tljs dflns ePsf] sf/0fn] pgLx?nfO{ dfq
r'Gg] / r'lgg] clwsf/ /x]sf] x'G5 .
v= k"jf{lwsf/ z]o/ (Preference Share): k"jf{lwsf/fwf/0f
z]o/wgLx? sDkgLsf jf:tljs dflns ge} s]jn sDkgLsf] gfkmfaf6
nfefFz kfpg]df dfq k"jf{lwsf/ k|fKt u/]sf JolQmx? x'g . h;n] c?
;fwf/0f z]o/wgLn] eGbf cuf8L nfefFz kfpg] clwsf/ /fVb5g\ .
k"jf{lwsf/ z]o/wgLx?n] nfefFz k|fKt ubf{ lglZrt /sd k|fKt ug{ ;Sb5g
jf lglZrt b/df k|fKt ug{ ;Sb5g .o; k|sf/sf z]o/nfO{ sDkgLn] cfh{g
u/]sf] gfkmfaf6 nfefFz kfpg] klxnf] clwsf/ tyf sDkgLsf] lj36g jf
;dfkgsf] cj:yfdf k"FhL lkmtf{ kfpg] cu|flwsf/ ePsf]n] o:tf z]o/nfO{
k"jf{lwsf/ z]o/ elgPsf] xf] . k"jf{lwsf/ z]o/ klg ljleGg k|sf/sf x'G5g\
. h;nfO{ lgDgfg';f/ pNn]v ug{ ;lsG5 M
!= nfefFz kfpg] clwsf/sf cfwf/df ( On the Basis of Right of
Dividend) : o; cfwf/df k"jf{lwsf/ z]o/nfO{ b'O{ efudf afF8]/
cWoog ug{ ;lsG5 . h'g lgDgfg';f/ 5g M
s= ;~roL k"jf{lwsf/ z]o/ ( Cumulative Preferences Share)
: o; k|sf/sf] k"jf{lwsf/ z]o/df sDkgLn] s'g} jif{ gfkmf sdfpg ;s]g
eg] klg pQm jif{sf] nfefFz gfkmf ePsf] jif{df kfpg] x'G5 . cyf{t gfkmf
gsdfPsf] jif{sf] nfefFz csf]{ jif{df ;~roL ePsf] x'G5 . To;}n] o:tf]
z]o/nfO{ ;~roL k"jflwsf/ z]o/ elgG5 .
v= c;~roL k"jf{lwsf/ z]o/ (Non-cumulative
Preferences Share) : o; k|sf/sf] k"jf{lwsf/ z]o/df sDkgLn]
s'g} jif{ gfkmf sdfpg ;s]g eg] pQm jif{sf] nfefFz sDkgLn] ljt/0f
ug{' kb}{g . sDkgLn] gfkmf sdfPsf] jif{df dfq tf]lsPsf] b/df pQm
jif{sf] dfq nfefFz ljj/0f ub{5 .cyf{t gfkmf gsdfPsf] jif{sf] nfefFz
csf]{ jif{df ;~roL x'b}g . To;}n] o:tf] z]o/nfO{ c;~roL k"jflwsf/
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z]o/ elgG5 .
Types of Preference Shares

On the basis of On the basis of On the basis of On the basis of

right of dividend Convertibility Redeemability Participation

Cumulative Non- Redeemable Irredeemable

cumulative

Convertible Non- Participating Non-

convertible Participating

@= kl/jt{gzLntfsf cfwf/df ( On the Basis of

Convertibility) : o; cfwf/df k"jf{lwsf/ z]o/nfO{ b'O{ efudf afF8]/
cWoog ug{ ;lsG5 . h'g lgDgfg';f/ 5g M
s= kl/jt{gLo k"jf{lwsf/ z]o/ ( Convertible Preferences
Share) : o; k|sf/sf] k"jf{lwsf/ z]o/n] kl/kSs x'g tf]lsPsf]
;do ;Dd k"jf{lwsf/ z]o/sf] ?kdf /xG5 / hf/L ubf{ lgwf{/0f ul/Psf]
b/df pQm ;do ;Dd lglZrt b/df nfefFz ;d]t kfpF5 . kl/kSs x'g]
;dodf hf/L ug]{ sDkgLn] pQm k"jf{lwsf/ z]o/nfO{ ;fwf/0f z]o/ jf
cGo s'g} ?kdf kl/jt{g x'G5 .o; k|sf/sf] z]o/ hf/L ubf{ g} csf]{
z]o/sf] ?kdf kl/jt{g x'g] jf gx'g] eGg] clzof/x?nfO{ ljsNk
lbO{Psf] x'G5 .
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v= ckl/jt{gLok"jf{lwsf/ z]o/ (Non-convertible

Preferences Share) : o; k|sf/sf] k"jf{lwsf/ z]o/df sDkgLn]
tf]lsPsf] b/df kl/kSs ;do;Dd nfefFz e'QmfgL ub{5 . pQm ;do
;dfKt eP kZrft c+lzof/x?nfO{ pgLx?n] u/]sf] nufgL /sd hf/L
ubf{sf] ;dosf] zt{df lkmtf{ u/L lbG5 .
#= ;f]Wotfsf cfwf/df ( On the Basis of Redeemability) :
o; cfwf/df k"jf{lwsf/ z]o/nfO{ b'O{ efudf afF8]/ cWoog ug{ ;lsG5 .
h'g lgDgfg';f/ 5g M
s= ;f]Wo k"jf{lwsf/ z]o/ ( Redeemable Preferences
Share) : o; k|sf/sf] k"jf{lwsf/ z]o/n] hf/L ubf{ lglZrt ;do
tf]sL hf/L ul/Psf] x'G5 . pQm ;do ;Dd nufgLstf{n] tf]lsPsf] b/df
nfefFz k|fKt ub{5 . tf]lsPsf] ;dosf] ;dflKt kl5 ;f] /sd
nufgLstf{nfO{ g} lkmtf{ ul/G5 .
v= c;f]Wo k"jf{lwsf/ z]o/ (Non- redeemable
Preferences Share) : o; k|sf/sf] k"jf{lwsf/ z]o/df Ps k6s
hf/L eP kl5 sDkgLsf] lj36g geP ;Dd lg/Gt/ nfefFz k|fKt ub{5 .
$= ;xeflutfsf cfwf/df ( On the Basis of Participation) : o;
cfwf/df k"jf{lwsf/ z]o/nfO{ b'O{ efudf afF8]/ cWoog ug{ ;lsG5 . h'g
lgDgfg';f/ 5g M
s= ;xeflu x'g kfpg] k"jf{lwsf/ z]o/ (Participative
Preferences Share) : o; k|sf/sf] k"jf{lwsf/ z]o/n] tf]lsPsf]
b/df nfefFzsf cltl/Qm sDkgLn] ;fwf/0f clzof/x?nfO{ nfefFz
e'QmfgL u/] kl5 jrt ePsf] gfkmfdf ;d]t cfÇgf] bfjL ug{ ;Sb5 .
cyf{t pQm jrt ePsf] gfkmfsf] ljt/0fdf ;d]t pgLx?sf] ;xeflutf
x'G5 .
v= ;xeflu x'g gkfpg] k"jf{lwsf/ z]o/ (Non- participative
Preferences Share) : o; k|sf/sf] k"jf{lwsf/ z]o/n] tf]lsPsf]
b/df nfefFzsf cltl/Qm sDkgLn] ;fwf/0f clzof/x?nfO{ nfefFz
e'QmfgL u/] kl5 jrt ePsf] gfkmfdf cfÇgf] bfjL ug{ ;Sb}g . cyf{t
pQm jrt ePsf] gfkmfsf] ljt/0fdf pgLx?sf] ;xeflutf x'b}g .
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;fwf/0f z]o/ / k"jf{lwsf/ z]o/sf aLrdf ljleGg cfwf/df km/s ug{

;lsG5 . h;nfO{ lgDgfg';f/ pNn]v ug{ ;lsG5:
km/s x'g'sf ;fwf/0f z]o/ k"jf{lwsf/ z]o/
cfwf/
!. nfefFz sDkgLsf] s/ kl5sf] gfkmfaf6 sDkgLsf] s/ kl5sf] gfkmf
k"jf{lwsf/ z]o/nfO{ nfefFz af6 klxnf nfefFz e'QmfgL
e'QmfgL u/] kl5 afF+sL /xsf] ul/G5 .
gfkmfaf6 nfef+Zf e'QmfgL ul/G5
.
@. k"FhL sDkgLsf] lj36g ubf{ sDkgLsf] lj36g ubf{ ;fwf/0f
lkmtf{ k"jf{lwsf/ z]o/xf]N8/x?nfO{ z]o/xf]N8/x? eGbf cuf8L
k"FhL lkmtf{ u/] kl5 afF+sL kF"hL lkmtf{ ul/G5 .o;df
/xsf]af6 k"FhL lkmtf{ ul/G5 .of] nfefFzsf] b/ k"j{ lgwf{l/t x'G5
k"j{lgwf{l/t x'Fb}g . .
#. nfefFz e'QmfgLsf] b/ k|To]s ;fdfGotofM nfefFz e'QmfgLsf]
nfefFz jif{ km/s km/s x'G5 . b/ k|To]s jif{ Pp6} x'G5 .
sf] b/

$. nfefFz nfefFz e'QmfgLsf] afFsL nfefFz e'QmfgLsf] afFsL

e'QmfgL ;~rLt x'Fb}g . ;~rLt x'FG5 .
afFsL

%. kl/jt{g x'Fb}g . kl/jt{g x'FG5 .

kl/jt{gL
o

^. lkmtf{ sDkgLsf] ;fwf/0f z]o/ sDkgLsf] k"jf{lwsf/ z]o/

sDkgL lj36g geP ;Dd lglZrt ;dosf] ;dflKt kl5
lkmtf{ x'Fb}g . lkmtf{ x'FG5 .
&. lkmtf{ sDkgLsf] ;fwf/0f z]o/ lkmtf{ sDkgLsf] k"jf{lwsf/ z]o/
ubf{ ubf{ k|Jofh lbg' kb}{g . lkmtf{ ubf{ k|Jofhdf ug{
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k|Jofh ;lsG5 .

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C0fkqsf] cy{ tyf wf/0ff

MEANING AND CONCEPT OF DEBENTURE
sDkgLsf] :yfkgf eP kZrft sDkgLn] cfÇgf] Joj;fosf] ;~rfng ub{5,
pQm qmddf sDkgLsf] ljsf; tyf lj:tf/sf nflu k"FhLsf] cfjZostf x'G5 .
sDkgLn] k"FhL j[l4 ug{sf] nflu ;j{;fwf/0fsf] nflu ;fwf/0f z]o/ lgisfzg
ug{ ;Sb5, To:t} u/L cNksflng C0fdfkm{t sDkgLn] cfÇgf] ljsf; tyf
lj:tf/sf] nflu k"FhLsf] cfjZostf kl/k"lt{ ug{ ;Sb5 . cyf{t sDkgLn]
bL3{sflng C0fsf] nflu C0fkq ;d]t lgisfzg ug{ ;Sb5 . sDkgLx?n]
cfÇgf] bL3{sflng k"FhL cfjZotf k"lt{ ug{sf] nflu lng] C0f nfO{ C0fkq
elgG5 . sDkgLn] w]/} 7"nf] dfqfdf ;fwf/0f z]o/ jf :jfldTj k"FhL lgisfzg
ubf{ To;n] sDkgLsf] k|lt z]o/ cfDbfgLdf c;/ kb{5 . To;}n] sDkgLx?n]
:jfldTj k"FhLsf] ;§f cGo ljleGg ljsNkx?sf] k|of]u ug{ ;Sb5 . To;
dWo] Pp6f pQd ljsNk C0fkq x'g] ub{5 . o;/L eGbf C0fkq eg]sf]
bL3{sflng C0f xf] h;sf] lgisfzg ;fdfGotofM Ps lglZrt ;dosf] nflu
ul/G5 . h;sf] k|ltkmn ;d]t lgisfzgsf] ;dodf g} lglZrt ul/Psf] x'G5
. C0fkq eGgfn] C0fkq hf/L ug]{ sDkgLn] o;sf nufgLstf{x?nfO{ cfÇgf]
5fk nufP/ k|bfg u/]sf] k|df0fkqnfO{ a'lemG5 .h;n] o;sf] :jfldTj ePsf]
JolQmnfO{ pQm C0fkq hf/L ug]{ sDkgLaf6 lglZrt b/df Jofh / ;do ;Ldf
;dfKt eP kZrft ;fFjf (Principle) / Jofh k|fKt ug]{ clwsf/ k|bfg
u/]sf] x'G5 .
C0fkq eg]sf] sDkgLn] C0fbftfnfO{ lbg] Ps k|sf/sf] lnlvt k|lt1f—kq
xf] h;df sDkgLn] C0fbftfnfO{ C0fsf] kl/kSs cjlw ;Dd tf]lsP cg';f/
Jofh e'QmfgL ug]{ / kl/kSj cjlwsf] cGTodf ;fjfF lkmtf{ ug]{ k|lt1f u/]sf]
x'G5 . pQm C0fkqdf sDkgLsf] 5fk nfu]sf] x'G5 . k|To]s C0fkqdf
C0fkqsf] c+lst d"No, Jofhsf] b/, C0fkq lkmtf{ ug{'kg]{ cjlw, C0f k|fKt
ubf{ /fVg'kg]{ lwtf]sf] cj:yf h:tf zt{x? tf]lsPsf] x'G5g\ .
cGTodf s] eGg ;lsG5 eg] C0fkq eGgfn] sDkgLn] C0fbftfnfO{ k|bfg
ul/g] cflwsfl/s sfuhft Pj+ C0f lnPsf] k|df0fkq xf] . C0fkqsf] /sd,
Jofhsf] b/, Jofh e'QmfgL ug]{ ;do, C0fkq lkmtf{ ug{'kg]{ cjlw, C0f k|fKt
ubf{ /fVg'kg]{ lwtf]sf] cj:yf h:tf zt{x? pNn]v ePsf] x'G5 .
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C0fkqnfO{ klg z]o/ h:t} ahf/df :jtGq ?kdf x:tfGt/0f tyf vl/b laqmL
ug{ ;lsG5 . C0fkqwf/sx?nfO{ sDkgLsf] ;fwf/0f ;efdf ef]6 k|bfg ug]{
s'g} clwsf/ x'Fb}g . t/ olb sDkgLn] C0fsf] s'g} zt{df kl/jt{g ug{ rfx]df
eg] pQm ;efdf pgLx?sf] pkl:ytL x'g ;Sb5g\ .sDkgLn] C0fkqdf k|bfg
u/]sf] JofhnfO{ gfkmf gf]S;fg vftfdf vr{ n]Vg] ub{5 .
C0fkqsf] ljz]iftfx?
CHARACTERISTICS OF DEBENTURE
C0fkqsf] ljz]iftfx?nfO{ lgDgfg';f/ pNn]v ug{ ;lsG5 M
s= of] C0fsf] lnlvt hfgsf/L k|bfg ub{5 .
v= of] sDkgLsf] lgzfgdf lgisfzg ul/G5 .
u= sDkgLn] C0fkqwf/snfO{ Ps lglZrt ;dodf :yL/ b/df Jofh /
o;sf] ;fFjf e'QmfgL ug]{ k|lt1f u/]sf] x'G5 .
3= C0fkq bL3{sflng C0f xf] .
r= C0fkq sDkgLsf] ;DklQnfO{ lwtf]df /fvL ;'/lIft ul/Psf] x'G5,
O{TofbL .
C0fkqsf] dxTj
IMPORTANCE OF DEBENTURE
C0fkqsf] dxTjnfO{ lgDgfg';f/ pNn]v ug{ ;lsG5 M
s= sDkgLn] :jfldTj k"FhLnfO{ j[l4 gu/L cfjZos k"FhL ;+sng u/L
lj:tf/ tyf ljsf; sfo{qmdsf] nflu cfjZos k"FhL k|fKt ug{ ;Sb5 .
v= C0fkqdf k|bfg ug]{ JofhnfO{ cfos/ P]gn] ;d]t 36fpg of]Uo vr{sf]
?kdf pNn]v u/]sf] 5 .
u= z]o/ hf/L ubf{ nfUg] vr{ eGbf C0fkq lgisfzg ubf{ nfUg] vr{ tyf
;]jf z'Ns sd x'g] ub{5 . o;sf] cy{ sDkgLx?n] Joj;fosf] lj:tf/
tyf ljsf;sf] nflu cfjZos k"FhL sd nfutdf j[l4 ug{ ;Sb5g\ .
3= sd nfutdf C0f lng ;lsg] ePsf]n] sDkgLsf] z]o/ k"FhLsf]
cfDbfgLdf j[l4 ug{ ;xof]u k'Ub5 .
C0fkqsf] k|sf/
TYPES OF DEBENTURE
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C0fkq lgisfzgsf] zt{ tyf Joj:yfsf cfwf/df ljleGg k|sf/sf x'G5g\ .

h;nfO{{ lgDgfg';f/ pNn]v ug{ ;lsG5 M
!= ;'/If0fsf cfwf/df (On the basis of Security) : ;'/If0fsf] cfwf/df
C0fkq nfO{ ;'/lIft / c;'/lIft u/L b'O{ efudf afF8]/ cWofog ug{ ;lsG5
M
s= ;'/lIft jf aGwsL C0fkq (Secured Debenture/Mortgage
Debenture) : C0fkq lgisfzg ug]{ sDkgLn] cfÇgf] ;DklQx?nfO{
aGws jf lwtf]df /fvL lgisfzg ul/Psf C0fkqnfO{ ;'/lIft jf
aGwsL C0fkq elgG5 . sDkgLn] cfÇgf] lgoldt cfDbfgLaf6 C0fsf]
;fFjf tyf Jofh e'QmfgL ug{ g;Sg] ePdf pQm lwtf] jf aGwsdf /fv]sf]
;DklQ laqmL u/]/ eP klg ;fFjf / Jofh e'QmfgL ub{5 .
v= c;'/lIft C0fkq (Unsecured Debenture) : C0fkq lgisfzg
ubf{ s'g} k|sf/sf] hdfgt jf lwtf] g/fvL lgisfzg ul/Psf] C0fkqnfO{
c;'/lIft C0fkq elgG5 . sDkgLn] cfÇgf] lgoldt cfDbfgLaf6 C0fsf]
;fFjf tyf Jofh e'QmfgL ug{ g;Sg] ePdf pQm sDkgLn] ePdf cGo
;fx'x?sf] h:t} k|fyldstf /x]sf] x'G5 .
@= x:tfGt/0fLotfsf] cfwf/df (On the basis of Transferability) :
o; cfwf/df klg C0fkqnfO{ b'O{ efudf ljefhg cWoog ug{ ;lsG5 M
s= afxs C0fkq -Bearer Debentures): afxs C0fkqnfO{ afxs
r]s tyf ;/sf/L d'b|f h:t} ;lhNn} s'g} klg JolQmnfO{ x:tfGt/0f ug{
;lsG5 ; o;df afxsf] gfd sDkgLsf] C0fkq ;DaGwL k'l:tsfdf
/flvPsf] x'Fb}g . o;sf] afxsnfO{ Jofh e'QmfgL ul/G5 .o; k|sf/sf]
C0fkq lagf sfg'gL cf}krfl/stf Ps JolQmaf6 csf]{ JolQmdf
x:tfGt/0f ug{ ;lsG5 .
v= btf{ jf kFlhs[t C0fkq -Registered Debentures): sDkgLn]
C0fkq laqmL ubf{ k'l:tsf tof/ u/L o;sf afxsx?sf] gfd tyf cGo
hfgsf/Lx? /fv]sf] C0fkqnfO{ btf{ C0fkq elgG5 . o;sf]
:jfldTjx?tfGt/0f ubf{ sfg'gL k|lqmof k'/f ug{'sf ;fy} JolQmsf] :jo+
jf k|ltlglw dfkm{t pkl:ytL clgjfo{ x'G5 .o; k|sf/sf] C0fkqdf
Jofh e'QmfgL sDkgLsf] btf{ k'l:tsfdf gfd ePsf] JolQmnfO{ dfq}
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ul/G5 . :jfldTj x:tfGt/0f ubf{ klg sDkgLsf] k'l:tsfdf bflvnf

vf/]hL ;DaGwL hfgsf/L /flvG5 .
#= lkmtf{ ug]{ cfwf/df (On the basis of Redeemption) : lkmtf{ ug]{
cfwf/df C0fkq nfO{ ;f]Wo / c;f]Wo u/L b'O{ efudf afF8]/ cWofog ug{
;lsG5 M
s= ;f]Wo C0fkq -Redeemable Debentures): sDkgLn]
lgisfzg ubf{sf] ;dodf g} Pp6f lglZrt ;do k5f8L lkmtf{ ug]{ zt{df
u/]sf] C0fkqnfO{ ;f]Wo C0fkq elgG5 . o:tf] C0fkqdf Jofh b/ /
kl/kSs x'g] ;dofjlw C0fkq lgisfzgsf ;dodf g} tf]lsPsf] x'G5 .
pQm C0fkq kl/kSs gx'Fbf ;Dd o;sf] afxsn] Jofh k|fKt ub{5 eg]
kl/kSs eP kl5 Jofh / ;fFjf ;d]t lkmtf{ kfpF5 . of] C0fkq klg
cfjZostf cg';f/ kl/kSs geP ;Dd ;lhn} k"FhL ahf/df lsga]r
ug{ ;lsG5 . of] C0fkq klg c+lst d"No, k|Jofh d"No jf 5'6 d"Nodf
lgisfzg ug{ ;lsG5 eg] lkmtf{ ubf{ ;d]t c+lst d"No, k|Jofh d"No
jf 5'6 d"Nodf ug{ ;lsG5 t/ ;f] ;DaGwL zt{ lgisfzgsf] ;dodf
tf]lsPsf] x'g' k5{ .
v= c;f]Wo C0fkq -Irredeemable Debentures): sDkgLn] Ps
k6s lgisfzg u/] kl5 sDkgL lj36g geP ;Ddsf nflu lg/Gt/
?kdf k|of]u ug{ ;lsg] u/L lgisfzg ePsf] C0fkqnfO{ c;f]Wo C0fkq
elgG5 . o:tf] C0fkqdf Jofh b/ lglZrt x'G5 . o;sf] afxsn]
cflhjg Jofh k|fKt ub{5 . of] sDkgL lj36gsf] ;dodf dfq} lkmtf{
ul/G5 .
$= kl/jt{gsf cfwf/df (On the basis of Convertibility) :
kl/jt{gzLntfsf cfwf/df C0fkq nfO{ kl/jt{gLo / ckl/jt{gLo u/L b'O{
efudf afF8]/ cWofog ug{ ;lsG5 M
s= kl/jt{gLo C0fkq -Convertible Debentures): sDkgLn]
lgisfzg ubf{sf] ;dodf g} Pp6f lglZrt ;do k5f8L sDkgLsf]
;fwf/0f z]o/ jf cGo s'g} ?kdf kl/jt{g ug{ ;Sg] zt{df lgisfzg
u/]sf] C0fkqnfO{ kl/jt{gLo C0fkq elgG5 . o:tf] C0fkqdf z'?df
C0fkqsf] ?kdf s]xL ;do Jofh k|bfg ul/G5 . ;f] ;do ;dfKt eP
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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [82] www.facebook.com/columbia977

kl5 o;sf afxsx?nfO{ sDkgLsf] ;fwf/0f z]o/ jf cu|flwsf/ z]o/

jf cGo s'g} C0fkqs} ?kdf sDkgLdf g} /xg ;Sg] ljsNk lbO{Psf]
x'G5 . ;f] ljsNk :jLsf/ ug]{ C0fkqafxsx? kl/jt{g x'G5g\ eg]
cGonfO{ lkmtf{ ul/G5 .
v= ckl/jt{gLo C0fkq -Non-convertible Debentures):
sDkgLn] lgisfzg ubf{sf] ;dodf Pp6f lglZrt ;do k5f8L ;fwf/0f
z]o/ jf cGo s'g} ?kdf kl/jt{g gug]{ zt{df lgisfzg u/]sf]
C0fkqnfO{ ckl/jt{gLo C0fkq elgG5 . o:tf] C0fkq kl/kSs geP
;Dd tf]lsPsf] b/df Jofh k|fKt ub{5 . ;f] ;do ;dfKt eP kl5
o;sf afxsx?nfO{ lkmtf{ ul/G5 .
%= k|fyldstfsf cfwf/df (On the basis of Priority) : k|fyldstfsf
cfwf/df C0fkq nfO{ k|yd k|fyldstf k|fKt tyf bf]>f] k|fyldstf k|fKt
C0fkq u/L b'O{ efudf afF8]/ cWofog ug{ ;lsG5 M
s= k|yd C0fkq -First Debentures): sDkgLn] C0fkq lgisfzg
ubf{ ;DklQ lwtf] jf hdfgLdf /fvL lgisfzg u/]sf] / lkmtf{ kfpFbf klg
klxnf] k|fyldstf kfpg] C0fkqnfO{ k|yd C0fkq elgG5 .
v= bf]>f] C0fkq -Second Debentures): sDkgLn] C0fkq
lgisfzg ubf{ k|yd C0fkqnfO{ lkmtf{ lbP kl5 /sd lkmtf{ kfpFg] u/L
lgisfzg u/]sf C0fkqnfO{ bf]>f] C0fkq elgG5 .
C0fkq / z]o/ aLr km/s
DIFFERENCE BETWEEN SHARES &
DEBENTURES
C0fkq / z]o/ aLrsf] km/snfO{ lgDgfg';f/ pNn]v ug{ ;lsG5 :
cfwf/ - z]o/ (Shares) C0fkq (Debentures)
Basis)
!= cy{ of]] sDkgLsf] :jfldTj k"FhL xf] . of]] sDkgLsf] C0fk"FhL xf] .
@= k|ltkmn z]o/wgLn] k|fKt ug]{ k|ltkmnfO{ C0fkqwgLn] k|fKt ug]{
nfefFz elgG5 . k|ltkmnfO{ Jofh elgG5 .
#= k|ltkmnsf] z]o/sf] k|ltkmn tf]lsPsf] x'Fb}g . C0fkqsf] k|ltkmn
b/ sDkgLsf] gfkmf cg';f/ sd jf lgisfzgsf] ;dodf g}
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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [83] www.facebook.com/columbia977

a9L hlt;'s} x'g ;Sb5 . tf]lsPsf] x'G5 .

$= dtflwsf/ sDkgLsf] ;fwf/0f ;efdf C0fkqwgLnfO{ ;fwf/0f
z]o/wgLnfO{ dt xfNg] clwsf/ ;efdf dt lbg] clwsf/ x'Fb}g
x'G5 . .

%= hf]lvd nfefFz sDkgLdf gfkmf ePsf] C0fkqsf] Jofh e'QmfgL

cj:yfdf dfq k|bfg ul/G5 . sDkgLdf gfkmf eP jf geP
To;}n] o;df hf]lvd a9L x'G5 . klg ug{' kb{5 . To;}n] o;sf]
k|ltkmndf hf]lvd /xb}g .
^= lkmtf{ sDkgLsf] lj36g ubf{ cGo sDkgLsf] lj36g ubf{
;Dk"0f{ afXo kIfx?sf] /sd z]o/wgLx?nfO{ eGbf klxnf
lkmtf{ eP kl5 /sd ar]df dfq /sd lkmtf{ x'G5 .
lkmtf{ x'G5 .
u|fxsd'vL a}lsª ;]jf
;fdfGo cy{df j:t' tyf v/Lbstf{ u|fxs x'g . Jof;fosf] k|ls[t,
cfotg, If]q cflbsf cfwf/df u|fxssf 5'6\6f 5'6\6} gfd 5g\ . u|fxsnfO{
st} ;]jfu|fxL, st} C0L t st} pkef]Qmf elgG5 . a}+s tyf ljQLo
;+:yfsf xsdf lgIf]kstf{,C0L, ;]jfu|fxL, Ph]G6 cflb ;a} u|fxs x'g\ .
u|xfs x'g'sf nflu j:t' tyf ;]jf, pTkfbs jf laqm]tf, k|Ktfstf{ / d'No
h:tf kIfx? x'g h?/L 5 ;/f]sf/jfnf, nufgLstf{ / sd{rf/L cfGtl/s
u|fxs x'g\ eg] ;]jf k|fKt ug]{ JoflQm, kmd{, sDkgL cflb afXo u|fxs x'g
.
u|fxs Jof;fosf] hLjg xf] . u|fxs lagfsf] Jof;fo sNkgf;Ddf klg
ug{ ;lsbF}g . u|fxsf Joj;fodf lge{/ x'Fb}Gf t/ Jo;fo u|fxsdf lge{/
x'G5 . To;}n] u|fxsnfO{ Jofj;los ;fem]bf/ (Business Partner)
klg eGg] ul/G5 . u|fxs pkef]Qmf klg x'g ;S5g\ / dWo:yfstf{ klg
x'g ;S5g\ .
s'g} JolQm jf lgsfon] a}s;Fu C0f, lgIf]k jf Ph]G;L ;DaGwL sfo{sf
nflu k|:tfj ug]{ / a}sn] :jLsf/ ug]{ k|lqmofaf6 u|fxs l;h{gf x'G5g\ .
a}lsª ;]jf Joj;fo xf] . of] k|ToIf ?kdf u|fxs ;Fu ;DalGwt x'G5 .
a}ssf ;a} pTkfbg Pj+ Jojxf/ u|fxsd}qL x'g' h?/L 5 . a}+ssf ;a}
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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [84] www.facebook.com/columbia977

lqmofsnfkx? u|fxs ;]jf tkm{ s]lGb|t x'g' kb{5 . tn b]vfOPem}+

u|fxsnfO{ s]Gb|df /fv]/ a}ssf] /0fgLlt, ;+u7g, ;]jf k|jfxsf] k|lqmof,
;+Rff/ Jof:yf tyf u|fxsnfO{ k'/is[t ug]{ s'/f cflb lgwf{/0f ug'{ kb{5 .

sf/f]jf/sf cfwf/df a}sdf lgDg u|fxsx? x'G5g\ M

 cfkmg} k'/fgf u|fxs,
 k|lt:kwL a}ssf u|fxs /
 laNs'n} gofF u|fxs .
a}sdf ljleGg k|f]8S6 x?| x'G5g\ . ;]jf k|jfx ug]{ :yfg, k|ljlw tyf
;fwg ljleGg x'g ;S5g\ . s'g} u|fxfsn] OG6/g]6sf] dfWodaf6 t s;}n]
Pl6Pdsf] dfWodaf6 clg s;}n] df]afOnaf6 s;}n] k|ToIf ?kdf
sfp06/af6 ;]jf k|fKtf ul/x]sf x'G5g . oL ;a} ;]jfx? U|fxsnfO{
s]Gb|df /fv]/ ul/Psf x'Gf\ . tnssf] lrqaf6 cem :ki6 x'g ;lsG5 .
k/Dk/fut ?kdf a}+sdf /x]sf k|f]8S6x? u|fxssf] cfjZostfO{ ;Daf]wg
ug]{ lx;fan] eGbf klg a}ssf] k|f]8S6 cg'?k cfkm\gf k|f]8S6x? agfpg]
ub{5g\ . tnsf] lrqaf6 of] s'/f :ki6 x'G5 .
u|fxs;Fu ;DaGw sfod ug'{ cl3 lgDg s'/fx?df Wofg lbg pko'St
x'G5 .
 ;f+:s[lts kIf M;f:s[lt , hft, wd{, k|rfng .
 ;fdflhs kIf M ;fdflhs k|lti7f , ;fdflhs Jofxf/ .
 JolQmut kIf M pd]/ ,hLjgz}nL, k]zf, cfyL{s cj:yf, JolQmut,
?lr / 1fg .
 Dfgf}j}1flgs kIf : pTk|]/0f , ;Gt'i6L .
U|ffxs Jof:yfkg s;/L ug]{ <
 Product Nofpg cl3 survey rsearch ug]{ .
 U|ffxssf] cfjZostf , rfxgf, dfGotf Pj+ cfsf+Iffdf cfpg]
kl/jt{gsf] ljZn]0f ug]{ .
 ;'emfj tyf u'gf;f]sf] ;Daf]wg ug]{ .
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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [85] www.facebook.com/columbia977

 u|fxs ;DaGwsf af/]df tflnd k|bfg u/L sd{rf/LnfO{ u|fxs

d}qL agfpg] ,
u|fxsnfO{ lzi6tf k'j{s :jfut ug]{ xFl;nf], ;'dw'/, ;/n :efjdf k|:t't
x'g], cfjZostf / u'gf;f]sf] ;xL ;dfwfg ug'{ g} u|fxs ;Gt'i6 agfpg]
cfwf/ xf] . u|fxsnfO{ ;Gt'i6 agfpg lgDgf s'/fx?df Wofg lbg' pko'St
x'G5 .
!= ef}lts ;'ljwf
 Attractive help desk.
 Proper location, layout and desiging.
 k|tLIfno, cf/fdsIf, lkpg] kfgL, zf}rfno cflbsf] plrt Jof:yf .
 kqklqsf, 6]lnkmf]g, lgMz'Ns OG6/g]6 ;'ljwfsf] Jof:yf .
 ;'emj k]l6sf cflb
@= sfo{;Dkfbg
 Plrt l56f] / :tf/Lo ;]jf .
 Kffnf] k|0ffnL (Oue System) .
 /fd|f] Jojxf/, c;n rfnrng .
 ;xof]uL / ;dfwfgd'vL Jojxf/ .
 xF;d'v lzi6 af]nLjrg .
u|fxsd'vL a}lsª ;]jfsf lgldQ ul/g' kg]{ Jojxf/

u|fxsf lsl;d A}fsn] ug'}kg]{ Jojxf/

pRr ju{sf ;lhnf] u|fxs

 a}+ssf] gLlt lgod ;Fu Tolt  ;+/If0f cfslif{t ug]{,
;/f]sf/ g/fVg] ,  ldqjt Jojxf/ ug]{,
 OdfGbf/ c;n u|fxs,  lg/Gt/ ;Dks{df /xg],
 Wf]/} Jofj;flos s f/f]jf/ ePsf,  Jof;fodf pTk|]l/t ug]{,
 u'0f:t/Lo sfo{ ;Dkfbg :tf/  cGoq hfgaf6 /f]sL /fVg]
ePsf, ,
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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [86] www.facebook.com/columbia977

 ;dfhsf k|ltli7t JoflQmTj .

pRr ju{sf sl7g u|fxs A}fsn] ug'{ kg]{ Jojxf/

 cfjZostf cg';f/ ;+/If0f
 cfkm';Fu ;DalGwt laifodf ug]{ ,
;';"lrt x'G5g\ .  ;Gt'lnt Jojxf/ ug]{ ,
 cgfcjZos ?kdf zlSt k|bz{g  dxTj lbg] / lgoldt
u5{g, ;Dks{df /xg] ,
 cfsif{s JolQmTj ,
 /fd|f] ;fdflhs k|lti7f ePsf .
lgDg ju{sf ;lhnf u|fxs A}fsn] ug'{kg]{ Jojxf/

 ;;fgf Joj;fo u5{g .  ;+/If0f cfslif{t ug]{,

 ;lhnf , ;/n , g/d / Odfgbf/  ldqjt Jojxf/ ug]{,
x'G5g\ .  lg/Gt/ ;Dks{df /xg],
 ;d:of >[hgf ub}gg\ .  Jof;fodf pTk|]l/t ug]{,
 Sd cfo:tf/ ePsf  ;u7gdf l6sfO /fVg] .
A}fsn] ug'{kg]{ Jojxf/
lgDg ju{sf sl7g u|fxs

 zfGt Jojxf/ ug]{ ,

 cfkm'nfO{ 7'nf] b]vfpg rfxG5g .  dxTj lbPsf] b]vfpg],
 cgfjZos zlSt b]vfpF5g .  ;+u7gaf6 e/;s kG5fpg]
 ;d:of l;h{gf ub{5g\ . .
 Sfd eGbf s'/f a9L u5{g .
u|fxssf] ?rL Jojxf/, rfxfgf cg's"nsf ;]jfx?sf] lgdf{0f / k|:t'lt g}
u|fxsd'vL a}lsªsf cfwf/e"t laifo j:t" x'g .
g]kfnsf] a}+ls∙ ljsf;df /fli6«o jfl0fHo a}+ssf] e"ldsf
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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [87] www.facebook.com/columbia977

g]kfnL cy{tGqsf] cfwf/ eGgn] s[lif, ko{6g, ag, 3/]n' tyf ;fgf pBf]u
/x]sf5g\ . lolgx?sf] ;d'lrt lasf; geO{ b]zsf] cy{tGqsf] lasf; x'g
;Sb}g . lolgx?sf] lasf; ug{ k'FhL jf ljQsf] h?/L kb{5 . h'g a}+sn]
shf{ :j?k k|bfg ub{5 . t;y{ lolgx?sf] lasf;sf nfuL /fli6«o
jfl0fHo a}+sn] v]n]sf] e'ldsf o; k|sf/n] 5§f5'§}j0f{g ug{ ;lsG5 .
s[lif If]qsf] lasf;Mg]kfnsf] s[lif If]qsf] s'n u|fx:y pTkfbgsf] ##Ü
:yfg cf]u6]sf] xfd|f] b]zdf l;h{gf x'g] /f]huf/Lsf] b'O{ ltxfO{ lx:;f s[lif
If]qaf6 g} l;h{gf ePsf] s'/f kl5Nnf] hg u0fgfn] b]vfO{;s]sf] 5 .
t;y{ s[lif If]qdf lasf;sf] nfuL /fli6«o jfl0fHo a}+sn] s[lif shf{ ;xh
?kdf k|bfg ug{ s[lif shf{ ljefj vf]n]sf]5 . s[lif shf{sf] Aofhb/ cGo
shf{sf] Aofhb/ eGbf ;:tf] jf !)Ü dfq tf]s]sf]5 .
hn;|f]tsf] lasf;M hn;|f]tdf g]kfn ljZj s} bf];|f] cyf{t a|fhLn kl5sf]
bf];|f] 7"nf] wlg b]z dWodf kb{5 . pBf]u If]qdf /fd|f] e"ldsf lgjf{x ug{
;Sg] Ifdtf ePsf] Pl;ofdf g} k|yd Ifdtf ePsf] dflgG5 t/ b]zdf
;d'lrt laB't pTkfbg gx'bfF lah'nLsf] cfefjn] gofF gofF pBf]ux?
v'Ng ;s]sf 5}gg\ . ePsf pBf]u klg laB'tsf] cfejn] wdfwd aGb
e}/x]sf 5g\ . sl/a *#,))) d]ufjf6 hnlaB't Ifdtf /x] klg jf:tlas
laB[t pTkfbg & ;o d]ufjf6 dfq /x]sf] 5 . hn;|f]tsf lasf;sf
nfuL g]kfndf /f=af= a}+ssf] dxTjk'0f{ of]ubfg /x]sf] 5 . b]zsf k|d'v
laB't pTkfbg u[xdf /f=af= n] nfugL u/L k"FhL pknAw u/fPsf]5 .
h:t} M g]zgn xfO{8«f] kfj/ , a'6jn xfO{8«f] kfj/ sDklg , dflyNnf]
tfdfsfzL hnlaB't cfof]hgf cflb .
pBf]u If]qsf] lasf;M ha ;Dd b]zdf pBf]u wGbf v'Nb}g . ha;dd
pBf]usf] lasf; x'b}g ta;Dd b]zn] slxNo} lasf;sf] km6\sf] dfg{
;Sb}g . pBf]u cGtu{t 7'nf] pBf]u, demf}nf pBf]u / 3/]n' pBf]u kb{5g\
. pBf]u If]qdf /fd|f] lasf; ug{ ;s]df o'jf hgzlQm /f]huf/Lsf] nfuL
ljb]lzg] lyPg . pBf]u If]qsf] lasf;sf] nfuL jfl0fHo a}+sn] rfn' k'FhL,
l:y/ k'FhL, la|h Uofk shf{ cflb k|vbfg u/L/x]sf] 5 .
ko{6g If]qsf] lasf; M g]kfnsf] ko{6g pBf]u ljb]zL d'b|f cfh{g ug]{
k|d'v ;|f]t xf] . ko{6g If]qsf] lasf;sf] nfuL /fli6«o jfl0fHo a}+sn]
7"N7'nf xf]6n tyf /]i6'/]G6df nufgL u/]sf]5 .

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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [88] www.facebook.com/columbia977

jg If]qsf] lasf; M xl/of] ag , g]kfnsf] wg eGg] t pvfg g} 5 .

g]kfnsf] s'n If]qkmsf] @(Ü e'–efu agn] cf]u6]sf] 5. lglh If]qdf ag
lasf; tyf j[Iff/f]kgsf] nfuL /fli6«o jfl0fHo a}+sn] shf{ k|jfx ub{}
cfPsf]5 .
;'rgf k|lalwsf] k|of]u tyf lasf; M xfn /fli6«o jfl0fHo a}+sn] cfkm\gf]
;Dk'0f{ sf/f]af/ oflGqs/0f ul/;s]sf]5 . xfn u|fxsn] ABBS, SMS
Banking,Mobile Pay, Branchless banking, ATM cflb ;'laef k|wfg
u/]sf] 5. h;n] /fli6«o cy{tGqdf ;d]t 7'nf] 6]jf k'u]sf] 5.
art ug{ k|Y;fxg tyf ;'ne shf{ M /fli6«o jfl0fHo a}+sn]
;j{;fwf/0fnfO{ artsf] nfuL k|T;flxt ug{ ;do ;dodf laleGg
k|8S6x? ahf/df NofpFg] u/]sf] 5 . xfn ;fwf/0f art eGbf s]lx al9
/sd Aofh lbg] ul/ 5'gfd'gf art vftf, dxfnIdL art vftf,
sd{of]uL art vftf, cflb ;Frfngdf /x]sf5g\ xfn o; k|sf/sf]
art k|lt w]/} u|fxfssf] cfsif{0f a9]sf] kfOPsf] 5 To;}u/L o;/L k|fKt
/sd nfO{ o; a}+sn] cGo a}+seGbf @% b]lv #% ;Dd ;:tf] Jofh b/df
nufgL ul//x]sf] 5 .
ljQLo kx'Fr dfkm{t u|fdL0f If]qsf] ljsf;M g]kfn ufpF g} ufpFn] el/Psf]
b]z x'gfn] b]zsf] ;du| ljsf; x'g u|fdL0f If]qsf] ljsf; x'g' h?/L 5 .
u|fdL0f If]qsf] ljsf;sf nlu /fli6«o jfl0fHo a}+sn] wdfwd 4G4sfndf
lj:tflkt eP/ aGb ePsf zfvfx? k'g M :yflkt u/]sf] 5 . ufpFsf]
ljsf;sf nflu 3/]n' tyf s'l6/ pBf]unfO{ shf{ k|jfx u/]sf] 5 .

u|fxs ;+/If0f /0flfgLlt

x/]s Aokf/Ls s]Gb|sf u|fxs ljleGg k|sf/sf x'G5g . To; dWo] klg
a}+s tyf lalQo :+f:yfsf u|fxs eg]sf] lt x'g h;n] a}+s tyf lalQo
;+:tyfn] k|bfg ug]{ ;a} , cfFzLs jf Psn ;]jf pkef]u u/L/x]sf x'G5g
./sd hDdf ug]{ vftf vf]Ng], e'lQmgL lng] / lbg] , /]ld6fG; ;]jf , laN;
shf{ nufotsf ;'lawf k|of]u ug]{ ;a} a}+ssf u|xfsx? x'g\ . hlt u|fxs
;Gt'i6 x'G5g Tolt g} a}+s ;kmntfsf] lbzfdf pGd'v x'G5 .
eO{/x]sf] a}+ssf] cfkm\gf u|fxsx?nfO{ al9 eGbf al9 ;]jf tyf ;'lawf
k|bfg u/L u|ffxssf] u'gf;f]nfO{ z'Go laGb'df k'/\ofO{ u|fxsnfO{ cGo a}+s
tyf lalQo If]qdf hfgaf6 /f]Sg' g} u}fxssf] ;+/If0f xf] . k'/fgf u|fxsx?
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a}+s;+u w/} x]nd]n eO{;s]sf x'G5g eg] ltgsf O{R5f, cfsf+zf , afgL
a]xf]/f b[li6sf]0f a}+sn] a'lem;s]sf] x'G5 h;n] ubf{ gofF u|fxs eGbf k'/fgf
u|fxsnfO{ ;Gt'li6 k|wfg ug{ ;xh x'G5 . o;}u/L u|fxs d"Vo tof rf/
k|sf/sf x'G5g\ . h:t} M e}/x]sf] u|fxs, 5f]8]/ uPsf] u|fxs, 5f8\g] qmddf
/x]sf] u|fxs / ;Defljt u|fxs . o;} u/L u|fxsnfO{ ljleGg b[li6sf]0faf6
jlu{s/0f ug{ ;lsG5 . h:t}M Stisfied, No stistfied/ Disstistfied
cflb .
u|fxs ;'/Iff /0flglt s:tf] x'G5 <
/0fgLlt ;w} cfqmds lsl;dsf] x'G5 , lxhf] cfh a}+lsÍ Aoj;flo g]kfndf
cToGt} k|lt:klw{ eO{ ;s]sf] 5 . k|To]s a}+sn] u|fxsnfO{ cfkm'lt/ cfsif{s
ug{ vf]/x]sf x'G5g\ . o:tf] cj:yfdf cfkm';Fu ePsf u|fxsnfO{ cGoq jf
cGo a}+s lt/ hfg /f]Sgsf] nfuL tof/ u/LPsf] Pp6f ;zQm of]hgf g}
u|fxs ;+/If0f /0fgLlt xf] .
u|fxs ;+/If0f eg]sf] s] xf] < o;sf ;}4flGts cfwf/x? ;+If]kdf pNn]v
ug'{xf];\ .
u|fxsn] a}+sx?af6 ;]jf, ;'/Iff, hfn;fhL tyf 7uLaf6 d'lQm, Jofj;flos
;]jf tyf sltko kIfdf plrt ;Nnfx;d]tsf] ck]Iff u/]sf x'G5g\ .
cfkm\gf u|fxssf] ljZjf; cfh{g u/L tbg'?k u|fxssf] Joj;fo
sf/f]af/sf] k|s[lt, z}nL cflb ljifodf a}+sn] k|fKt u/]sf ;'rgf tyf
tYox?sf] ;+/If0f ug]{, cg';lrt k|of]u x'g glbg] tyf u|fxsnfO{ ;d]t
plrt k/fdz{ / ;Nnfx lbg] sfo{ u|fxs ;+/If0fsf] sfo{ xf] . a}+lsª
Joj;fo u|fxsdf g} cfwfl/t ePsf] x'Fbf cfkm"k|lt u|fxsx? cfslif{t
ug'{ tyf u|fxsx?sf] ;+j]bgzLntfsf] ;+/If0f ul//fVg' cfjZos x'G5 .
u|fxs ;+/If0fsf ;DaGwdf ljleGg ;}4flGts tyf Jojxfl/s cfofdx?
ljsl;t ePsf 5g\ h;dWo] s]xLnfO{ tn pNn]v ul/Psf] 5 M
 ;dfg / Gofof]lrt Jojxf/ (Equitable and Fair Treatment)
sf] l;4fGt
 plrt v'nf;f tyf kf/blz{tf (Financial Education and
Awareness) sf] l;4fGt
 Jofj;flos Jojxf/ tyf cfr/0f (Behaviour and work
Ethics) sf] l;4fGt
 hfn;fhLaf6 ;'/Iff (Protections Against Fraud) sf] l;4fGt
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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [90] www.facebook.com/columbia977

 uf]kgLotfsf] ;+/If0f (Protection of Privacy) sf] l;4fGt

 u'gf;f] ;'g'jfO{ (Complains and Handling) sf] l;4fGt
 k|lt:kwf{Tdstf (Competition) sf] l;4fGt
 afx\o kIf (Third Parties) sf] ;+nUgtfsf] l;4fGt
 ljjfb / lxt (Conflict and Interest) sf] l;4fGt

u|fxs klxrfg (Know Your Customers / KYC)

a}+s tyf ljQLo ;+:yfx?n] ljleGg ju{, ;d"xsf JolQm tyf
;+:yfx?nfO{ ljljw ljQLo dfWo:ytf ;]jfx? k|bfg ul//x]sf x'G5g\ .
tL ;]jfx? k|bfg ubf{ a}+s tyf ljQLo ;+:yfx?n] ;]jf u|fx\ox?sf]
ljljw kIfsf] hfgsf/L lng] ub{5g\ . o;/L cfkm\gf u|fxsx?sf] af/]df
oyfy{ tyf ;Dk|0f{hfgsf/L lng] k|s[ofnfO{ u|fxs klxrfg- Known
Your Customers_ elgG5 .
u|fxs klxrfgsf kmfObfx? M–
!= u|fxssf] oyfy{ hfgsf/L x'g] ePsf]n] u|fxs;+u ;DalGwt
hf]lvdx?sf] klxrfg tyf ;dod} lg/fs/0f x'g] .
@= u|fxs tyf lghsf] Joj;fodf lgu/fgL /fvL Joj;fosf] ;kmn
;'–;~rfngsf nflu ;xof]u x'g] .
#= u|fxs klxrfgsf] dfWodaf6 u|fxsnfO{ cfjZos ;]jf tyf
;'ljwfx?sf] klxrfg u/L a}+s tyf ljQLo ;+:yfx?n] ;]jf ljs|Ldf
k|efjsfl/tf Nofpg ;lsG5 .
$= u|fxs klxrfg tyf ltgsf] lgoldt lgu/fgLsf sf/0f z+sf:kb
sf/f]jf/, c:jfefljs k|s[ltsf sf/f]jf/, sf/f]jf/df cfPsf] c;fdfGo
j[l4 jf kl/jt{g, cfo>f]t gv'n]sf] jf gv'nfPsf], lrQ ga'em\bf]
sf/f]jf/, cf+tsjfbL jf ck/flws ultljlwdf ;+nUg x'g ;Sg]
sf/f]jf/ cflbsf] klxrfg Pj+ lgoGq0fdf ;xof]u k'Gg hfG5 .
;DklQ z'4Ls/0f -dgL nfpG8l/·_ lgjf/0f P]g, @)^$
kl/R5]b – #
u|fxssf] klxrfg tyf sf/f]af/ ;DaGwL Joj:yf
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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [91] www.facebook.com/columbia977

 a]gfdL jf sfNklgs gfddf sf/f]af/ ug{ gx'g] M ;"rs ;+:yfn]

a]gfdL jf sfNklgs gfddf vftf vf]Ng jf s'g} k|sf/sf] sf/f]af/ ug{
jf u/fpg x'‚b}g .
 z]n a}+s :yfkgf jf ;~rfng ug{ gx'g] M
 s;}n] g]kfndf jf g]kfnsf] e"efu dfkm{t z]n a}+s :yfkgf
tyf ;~rfng ug{ x'‚b}g .
 g]kfnsf] s'g} ljQLo ;+:yfn] z]n a}+s jf z]n a}+snfO{
sf/f]af/ ug{ lbg] s'g} klg ljQLo jf cGo ;+:yf;‚u
Jofj;flos ;DaGw :yfkgf ug{ jf To:tf] Jofj;flos
;DaGwnfO{ lg/Gt/tf lbg x'‚b}g .
 u|fxssf] klxrfg ug'{ kg]{ M;"rs ;+:yfn] b]xfo adf]lhdsf] sfo{ ubf{

u|fxssf] ;xL ?kdf klxrfg tyf ;f]sf] ;Dk'li6 e/kbf]{ ;|f]taf6 k|fKt
sfuhft, tYof° jf hfgsf/Lsf cfwf/df ug'{ kg]{5 M–
-s_ Jofj;flos ;DaGw :yfkgf ubf{,
-v_ vftf vf]Nbf,
-u_ tf]lsPsf] /sdeGbf a9Lsf] cfsl:ds sf/f]af/ ubf{,
-3_ ljB'tLo dfWodaf6 sf]if :yfgfGt/0f -jfo/ 6«fG;km/_ ubf{,
-ª_ u|fxssf] klxrfgsf] nflu klxn] lnPsf] hfgsf/Lsf] ;Totf jf
kof{Kttfdf z°f nflu yk ;Dk'li6 ug'{ kbf{,
-r_ ;DklQ z'4Ls/0f jf cft°jfbL s[ofsnfkdf ljQLo nufgL ePsf]
z°f nflu yk ;Dk'li6 ug'{ kbf{,
-5_ pRr hf]lvdo'Qm u|fxs jf pRrkb:y JolQmn] k|To]s sf/f]af/ ubf{,
jf
-h_ lgodgsf/L lgsfon] tf]lslbPsf] cGo s'g} sfo{ ubf{ .
;"rs ;+:yfn]] cfkm\gf u|fxssf] ;xL ?kdf klxrfg tyf ;f]sf]
;Dk'li6 ug{ b]xfo adf]lhdsf pkfo ckgfpg' kg]{5 M–
-s_ sf/f]af/ jf Jofj;flos ;DaGw tyf ;f]sf] p2]Zo jf nlIft
k|s[ltsf] af/]df pko'Qm ;"rgf tyf hfgsf/L lng],
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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [92] www.facebook.com/columbia977

-v_ u|fxs k|fs[lts JolQm ePdf tf]lsPsf adf]lhd sfuhft ;d]tsf

cfwf/df lghsf] gfd, 7]ufgf / hGdldlt nufotsf ljj/0f k|fKt ug]{,
-u_ u|fxs sfg"gL JolQm ePdf tf]lsPsf sfuhft ;d]tsf cfwf/df
;f]sf] :jfldTj tyf lgoGq0f k4ltsf] af/]df ;"rgf tyf hfgsf/L lng]
tyf ;Dk'li6 ug]{,
-3_ cGo JolQmsf] tk{maf6 Jofj;flos ;DaGw :yfkgf jf sf/f]af/ ug]{
eP h;sf tk{maf6 To:tf] ;DaGw jf sf/f]af/ ug{ vf]lhPsf] xf] lgh tyf
lghsf] tkm{af6 sfd ug]{ JolQmsf] klxrfg tyf ;Dk'li6 ug]{ /
clVtof/gfdf ;lxtsf] sfuhft lng],
-r_ lgodgsf/L lgsfon] tf]lslbPsf cGo pkfo cjnDag ug]{ .
u}/ljQLo k]zfsdL{ jf Joj;foLsf] ?kdf /x]sf b]xfosf ;"rs


;+:yfn] b]xfosf u|fxssf] klxrfg tyf ;Dk'li6 ug'{ clgjfo{ x'g] 5}g
M–
-s_ Sofl;gf]n] Ps lbgdf b'O{nfv ?k}of‚ jf ;f]eGbf sdsf] sf/f]af/df
;+nUg x'g] u|fxssf],
-v_ ax'd"No wft' tyf j:t'sf] sf/f]af/ ug]{ Joj;foLn] Ps lbgdf bznfv ?k}of‚
jf ;f]eGbf sd /sdsf] sf/f]af/ ug]{ u|fxssf] .

pRrkb:y JolQmsf] klxrfg ;DaGwL ljz]if Joj:yf M;"rs ;+:yfn]



u|fxs jf jf:tljs wgLsf] ?kdf /x]sf] ljb]zL pRrkb:y JolQm /

Jofj;flos sf/0fn] pRr hf]lvdo'Qm b]lvPsf] cGt/f{li6«o ;+:yfsf]
pRrkb:y JolQm jf :jb]zL pRrkb:y JolQm;‚u Jofj;flos
;DaGw :yfkgf ubf{ jf sf/f]af/ ubf{ b]xfosf] cltl/Qm pkfo
ckgfpg' kg]{5 M–
-s_ Jofj;flos ;DaGw :yfkgf ug'{ cl3 ;"rs ;+:yfsf] Joj:yfkg x]g]{
pRr clwsf/Lsf] :jLs[lt lng],
-v_ ljBdfg u|fxs pRrkb:y JolQm ePsf] yfxf x'g cfPdf tTsfn
v08 -s_ adf]lhdsf] :jLs[lt lng],

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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [93] www.facebook.com/columbia977

-u_ u|fxs jf jf:tljs wgLsf] ;DklQ tyf sf]ifsf] ;|f]t klxrfg ug{
kof{Kt pkfo cjnDag ug]{,
-3_ u|fxs tyf lgh;‚usf] Jofj;flos ;DaGw jf sf/f]af/sf] ;DaGwdf
lg/Gt/ ?kdf cg'udg ug]{,
-ª_ a[xt\ u|fxs klxrfg ;DaGwL pkfo cjnDag ug]{ .
 jf:tljs wgLsf] klxrfg ug'{ kg]{ M ;"rs ;+:yfn] Jofj;flos
;DaGw :yfkgf ubf{ jf sf/f]af/ ubf{ jf:tljs wgLsf] klxrfg tyf
;Dk'li6 ug{sf] nflu cfjZos dgfl;j pkfox? ckgfpg' kg]{5 .
 hf]lvdsf] klxrfg, d"Nof°g tyf Joj:yfkg ug'{ kg]{ M ;"rs
;+:yfn] cfkm\gf] b]z, ef}uf]lns If]q, Joj;fo jf k]zf, sfo{If]q,
u|fxs, ;]jf jf pTkfbg, sf/f]af/ tyf ljt/0f dfWod ;d]tsf
cfwf/df ;DklQ z'4Ls/0f tyf cft°jfbL s[ofsnfkdf ljQLo
nufgL ;DaGwL hf]lvdsf] klxrfg tyf d"Nof°g ug'{ kg]{5 .
 a[xt\ u|fxs klxrfg ;DaGwL Joj:yf M;"rs ;+:yfn] b]xfosf

u|fxs;‚u Jofj;flos ;DaGw :yfkgf ubf{ jf sf/f]af/ ubf{ a[xt\

u|fxs klxrfg ;DaGwL pko'Qm pkfox? ckgfpg' kg]{5 M–
-s_ hf]lvd d"Nof°gaf6 pRr hf]lvdo'Qm b]lvPsf] u|fxs,
-v_ cfly{s jf sfg"gL p2]Zo :ki6 gb]lvg] hl6n, 7"nf] jf c:jefljs
k|j[lQsf] sf/f]af/ ug]{ u|fxs,
-u_ ;DklQ z'4Ls/0f tyf cft°jfbL s[ofsnfkdf ljQLo nufgL
lgjf/0f ;DaGwL cGt/f{li6«o dfkb08 kfngf gug]{ jf cf+lzs ?kdf dfq
kfngf ug]{ egL cGt/f{li6«o ?kdf klxrfg ePsf] d'n'ssf] u|fxs,
-3_ pRrkb:y JolQm / To:tf] JolQmsf] kl/jf/sf] ;b:o tyf lgh;‚u
;Da4 JolQm jf u|fxs,
-r_ pRr hf]lvdo'Qm gofF pks/0f -k|f]8S6_ jf ;]jf k|of]u ug]{ u|fxs,
-5_ ;DklQ z'4Ls/0f tyf cft°jfbL s[ofsnfkdf ljQLo nufgL
;DaGwL s;"/ jf cGo s'g} s;"/df z°f nfu]sf] u|fxs, jf
-h_ lgodgsf/L lgsfon] tf]lslbPsf] cGo u|fxs .

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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [94] www.facebook.com/columbia977

 ;/nLs[t u|fxs klxrfg ;DaGwL Joj:yf M ;"rs ;+:yfn] ;DklQ

z'4Ls/0f tyf cft°jfbL s[ofsnfkdf ljQLo nufgL ;DaGwL
hf]lvd sd b]lvPsf] u|fxs jf sf/f]af/sf ;DaGwdf ;/nLs[t
u|fxs klxrfg tyf ;Dk'li6 ;DaGwL Joj:yf ckgfpg ;Sg]5 .
 ljBdfg u|fxssf] klxrfg ;DaGwL Joj:yf M;"rs ;+:yfn] of] bkmf

k|f/De x'‚bfsf avt vftf ;~rfng ul//x]sf jf Jofj;flos ;DaGw

sfod /x]sf ljBdfg u|fxs tyf jf:tljs wgLsf] ;DaGwdf ePsf]
u|fxssf] klxrfg tyf ;Dk'li6 / ;f]sf] kof{Kttfsf] k'g/fjnf]sg u/L
To:tf u|fxs tyf jf:tljs wgLsf] k|sf/ / k|s[lt, Jofj;flos
;DaGw, sf/f]af/, pTkfbg jf ;]jf, b]z jf ef}uf]lns If]q jf ljt/0f
k|0ffnLsf] hf]lvdsf cfwf/df o; kl/R5]b adf]lhd u|fxssf]
klxrfg tyf ;Dk'li6 ug'{ kg]{5 .
 u|fxssf] klxrfg ug'{ kg]{ ;do M ;"rs ;+:yfn] vftf vf]Ng' jf
Jofj;flos ;DaGw sfod ug'{ cufj}, Jofj;flos ;DaGw sfod
/x]sf] cj:yfdf tyf cfsl:ds sf/f]af/ -cs]hgn 6«fGh]S;g_ ubf{
u|fxs tyf jf:tljs wgLsf] klxrfg tyf ;f]sf] ;Dk'li6 ug'{ kg]{5 .
 lg/Gt/ cg'udg ug]{ M ;"rs ;:yfn] b]xfosf] sfo{ u/L u|fxs,

jf:tljs wgL jf sf/f]af/sf ;DaGwdf lg/Gt/ cg'udg -cguf]Oª

8\o" l8lnh]G;_ ug'{ kg]{5 M–
 t];|f] kIfaf6 u|fxs klxrfg tyf ;Dk'li6 u/fpg ;lsg] M b]xfosf]

cj:yfdf ;"rs ;+:yfn] u|fxs klxrfg tyf ;Dk'li6 ;DaGwL s]xL

sfo{ t];|f] kIfaf6 u/fpg ;Sg]5 M–
-s_ u|fxssf] klxrfg tyf ;Dk'li6 o; kl/R5]b adf]lhd x'g] s'/fdf
;"rs ;+:yf ljZj:t ePdf,
-v_ o; kl/R5]b adf]lhd cfjZos u|fxssf] klxrfg tyf ;Dk'li6 ug{
k|of]u ul/Psf ;Dk"0f{ sfuhft tyf ljj/0f ;DaGwL hfgsf/L ;"rs
;+:yfnfO{ tTsfn k|fKt x'g] ePdf, /

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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [95] www.facebook.com/columbia977

-u_ u|fxs klxrfg tyf ;Dk'li6 ug{ k|of]u ul/Psf ;Dk"0f{ sfuhft,
ljj/0f tyf hfgsf/L ;"rs ;+:yfn] dfu]sf avt ljgf s'g} ljnDj k|fKt
x'g] ;'lglZrt ePdf .
 gof‚ k|ljlw jf cfkm}+ pkl:yt gx'g] u|fxs jf sf/f]af/ ;DaGwL
Joj:yf M -!_ ;"rs ;+:yfn] k|rngdf cfO;s]sf jf gofF pks/0f
tyf Jofkfl/s cEof;, cfkm}+ pkl:yt gx'g] u|fxs jf sf/f]af/,
ljt/0f k|0ffnL jf gjLg jf ljsf;sf] qmddf /x]sf] k|ljlwaf6
l;h{gf x'g ;Sg] ;DklQ z'4Ls/0f tyf cft°jfbL s[ofsnfkdf
ljQLo nufgL ;DaGwL hf]lvdsf] klxrfg tyf ;f]sf] d"Nof°g ug'{
kg]{5 .

 vf; sf/f]af/df ljz]if Wofg lbg' kg]{ M -!_ ;"rs ;+:yfn]

b]xfosf sf/f]af/sf ;DaGwdf ljz]if Wofg lbg' kg]{5 M–
-s_ cfly{s jf sfg"gL p2]Zo :ki6 gb]lvg] hl6n, 7"nf] jf c:jefljs
k|j[lQsf] ;a} sf/f]af/,
-v_ ;DklQ z'4Ls/0f tyf cft°jfbL s[ofsnfkdf ljQLo nufgL
lgjf/0f ;DaGwL cGt/f{li6«o dfkb08sf] kfngf gug]{ jf cf+lzs ?kdf
dfq kfngf ug]{ egL klxrfg ePsf] d'n'ssf] JolQm, ;+:yf jf sfg"gL
k|aGw;‚usf] Jofj;flos ;DaGw jf sf/f]af/, jf
-u_ lgodgsf/L lgsfon] tf]lslbPsf] cGo sf/f]af/ .
;"rs ;+:yfsf] bfloTj M
-s_ u|fxssf] klxrfg, Jofj;flos ;DaGw, cg'udg, sf/f]af/sf] ;"rgf,
clen]v nufotsf cGo bfloTjsf ;DaGwdf cfGtl/s gLlt, k|s[of tyf
lgoGq0f ;DaGwL Joj:yf,
-v_ lg/Gt/ cg'udg ;DaGwL Joj:yf,
-u_ of] P]g jf o; P]g cGt{ut ag]sf] lgod jf hf/L ePsf] lgb]{lzsf jf
lgb]{zgsf] kfngf ug{] jf u/fpg] Joj:yf,
-3_ pRr dof{bf ePsf sd{rf/L sfod ug{ sd{rf/L egf{ nufotsf
ljifodf sfo{ljlwsf] kof{Kt Joj:yf,
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Columbia Academy, New Baneshwor, ktm. Ph: 4784657 [96] www.facebook.com/columbia977

-ª_ sd{rf/LnfO{ lgoldt ?kdf tfnLd tyf k'gtf{huL ;DaGwL Joj:yf,

-r_ sfd sf/afxLsf] :jtGq ?kdf cg'udg, lg/LIf0f, n]vfk/LIf0f u/L
clen]v cBfjlws ug]{ k|efjsf/L Joj:yf,
-5_ z+sf:kb sf/f]af/sf] klxrfg tyf hfgsf/L ;DaGwL Joj:yf,
-h_ of] P]g jf o; P]g cGtu{t ag]sf] lgod jf hf/L ul/Psf] lgb]{lzsf jf
lbPsf] lgb]{zg adf]lhdsf] bfloTj k"/f ug{ / ;f]sf] k|efjsfl/tf d"Nof°g
ug{ cfjZos x'g] cGo Joj:yf, /
-em_ lgodgsf/L lgsfon] tf]lslbPsf cGo Joj:yf .
 zfvf sfof{no jf ;xfos sDkgLsf] bfloTj M Ps} ;d"x cGtu{t
g]kfn jf ljb]zdf ;~rflnt ;"rs ;+:yf jf ljb]zdf zfvf sfof{no
jf clwsf+z :jfldTj /xg] u/L ;+:yf :yfkgf ug]{ ;"rs ;+:yfn] of] P]g
jf o; P]g cGtu{t ag]sf] lgod jf hf/L ePsf] lgb]{lzsf jf lbPsf]
lgb]{zg adf]lhd ;DklQ z'4Ls/0f tyf cft°jfbL s[ofsnfkdf
ljQLo nufgL lgjf/0f ;DaGwL Joj:yfsf] kfngf ;d"xut ?kdf ug'{
kg]{5 .
;kmntfsf] z'esfdgf

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