परिपत्र नं. ५(घ): नेपाल राष्ट्र बैंकबाट “घ” वर्गकाे इजाजतपत्रप्राप्त लघुवित्त वित्तीय

g]kfn /fi6« a}+saf63Æ ju{sf]æ Ohfhtkqk|fKt n3'ljQ ljQLo ;+:yfx?nfO{ hf/L ul/Psf]

PsLs[t lgb]{zg, @)&*

-PsLs[tlgb]{zg, @)&& / ;f] kZrft@)&* d+l;/ )&;Dd hf/L ePsf kl/kq÷lgb]{zg ;d]tnfO{ ;dfj]z u/L kl/dfh{g ul/Psf]_

g]kfn /fi6« a}+s s]Gb|Lo sfof{no

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

@)&* d+l;/

ljifo-;"rL

qm=;+=	ljifo	k[i7 ;+Vof
1.	Go"gtd k'FhLsf]if tyf r'Qmf k'FhL ;DaGwL Joj:yf	1
2.	shf{÷;fk6sf] juL{s/0f / shf{ gf]S;fgL ;DaGwL Joj:yf	7
3.	shf{ tyf ;fk6sf] ;Ldf;DaGwL Joj:yf	11
4.	n]vfgLlt tyf ljQLo ljj/0fx?sf] 9fFrf ;DaGwL Joj:yf	13
5.	hf]lvdJoj:yfkg ;DaGwL Joj:yf	22
6.	;+:yfut ;'zf;g ;DaGwL Joj:yf	24
7.	;'kl/j]IfsLo lgb]{zg nfu' ug]{ sfo{ tflnsf ;DaGwL Joj:yf	45
8.	nufgL ;DaGwL Joj:yf		47
9.	tYofÍ ljj/0f ;DaGwL Joj:yf	49
10.	;+:yfks ;]o/ gfd;f/L jf vl/b÷laqmL jf xs x:tfGt/0f ;DaGwL Joj:yf	50
11.	shf{ ;"rgftyf sfnf];"rL ;DaGwL Joj:yf	60
12. clgjfo{ df}Hbft÷j}wflgs t/ntf ;DaGwL Joj:yf	62
13.	zfvf÷sfof{no ;DaGwL Joj:yf	66
14. Aofhb/ ;DaGwL Joj:yf		69
15. ljQLo ;|f]t ;+sng ;DaGwL Joj:yf	71
16.	ljkGg ju{ tyf tf]lsPsf If]qdf k|jfx ug'{kg]{ shf{ ;DaGwL Joj:yf	74
17. sfo{If]q lj:tf/ jf ;+s'rg ufEg]÷ufleg]tyf ;DaGwL Joj:yf	76
18.	;DklQ z'4Ls/0f tyf cft+sjfbL sfo{df ljQLo nufgL lgjf/0f ;DaGwL Joj:yf	79
19. ljQLo u|fxs ;+/If0f ;DaGwL Joj:yf	89
20. ljljw Joj:yf		90
21. lgb]{zg kmf/fdx? tyf cg';"rLx?	95



g]kfn /fi6« a}+s

s]Gb|Lo sfof{no

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

lgb]{zg+= !÷)&*

Go"gtd k'FhLsf]if tyf r'Qmf k'FhL ;DaGwLyf Joj:

o; a}+saf6 æ3Æ ju{sf Ohfhtkqk|fKt n3'ljQ ljQLo ;+:Yffn]] sfod ug'{ kg]{ Go"gtdtyf k'FhLsf]if r'Qmf k'FhL;DaGwdf g]kfn /fi6« a}+s P]g, @)%* sf] bkmf &( n] lbPsf] clwsf/ k|of]u ]u/Llgb]{zgb]xfosf

hf/L ul/Psf] 5 .

!=	Go"gtdk'FhLsf]if;DaGwL Joj:yf
	n3'ljQ ljQLo;+:Yffn] cfˆgf]s'nhf]lvd efl/t ;DklQsf] cfwf/df k|fyldsk'FhL$=)) k|ltzt /s'n
	k'FhLsf]if*=)) k|ltzt sfod ug'{ kg]{5k'FhLsf]if.	eGgfn] k|fylds k'FhL/s /k'FhLsf] of]u ;Demg'
	kb{5 .
@=	b]xfosf zLif{sx?df /x]sf] /sd k|fyldsLdf k'Fh;dfj]z÷u0fgf x'g]5- M
	-s_	r'Qmfk'FhL-;fwf/0f z]o/_
	-v_	k|:tfljt jf]g; z]o/
	-u_	z]o/ lk|ldod
	-3_	lkmtf{ gx'g] cu|flwsf/ (Irredeemablez]o/	Preference Share)
	-ª_	;fwf/0f hu]8f sf]if
	-r_	;l~rt gfkmf÷gf]S;fg
	-5_	k'FhL lkmtf{ hu]8f (Capitalsf]if Redemption Reserve)
	-h_	k'FhL ;dfof]hg sf]if
	-em_	sN; Og P8efG;
	-`_	cGo :jtGq sf]if
#=	k|fylds k'FhL u0fgf ubf{ b]xfosf zLif{sx?df /x]sf] /sd 36fpg'-	kg{]5 M
	-s_	Voflt (Goodwill),
	-v_	:yug s/ ;DklQ (Deferred Tax Assets),
	-u_	o; a}+ssf]lgb]{zg ljk/Ltx'g]u/L ;+ul7t ;+:yfsf] z]o/ tyf ;'/If0fkqdf u/]sf] nufgL, /sd
	-3_	cfˆgf]ljQLo :jfy{ ePsf ;+ul7t yfx?sf];+: z]o/ tyf ;'/If0fkqdfu/]sf ;Dk"0f{ nufgL /sd,
	-ª_	cjf:tljs ;DklQ (Fictitious assets),
		o; k|of]hgsf] nflu cg';Gwfg, ljsf; tyf sDKo"6/ ;ˆ6j]o/ afx]ssf cGo cjf:tljs vr{
		;Demg' g]{5k .
	-r_	k|rlnt P]g tyf sfg'gn] k|ltaGw u/]sf JolQm;d"xnfO{tyf k|bfg u/]sf] shf{;'ljwf,tyf
	-5_	o; a}+ssf] lgb]{zg kfngf gu/Lof]hgsf:jMk| nflu 3/hUuf vl/b u/]sf] /sd .

1

$= k|fylds k'FhLeGbf a9L ;dfj]z ug{ gkfOg]/s'u/Lk'FhLdf lgDg zLif{sx? cGtu{t /x]sf /sdx? ;dfj]z ug'{ kg]{5- M

-s_	;fdfGo shf{ gf]S;fgL Joj:yf
	o; zLif{s cGtu{ ;lqmo shf{sf] lgldQ Joj:yf ul/Psf]shf{ gf]S;fgL Joj:yfsf] /sd
	;dfj]z ug'{ kg]{5;lqmo. shf{;lxt cGo shf{sf nflu o; a}+saf6 tf]lsPsf]Go"gtd
	k|ltzteGbf a9L shf{ gf]S;fgL Joj:yf u/]sf] v08df To:tf] cltl/Qm shf{ gf]S;fgL Joj:yf
	u/]sf]/}'k /sd ;dfj]z ug{ ;lsg] 5 .
	t/, pko{'Qm zLif{sx?df /x]sf]s'n/sd ;+:yfsf]s'nhf]lvd efl/t ;DklQsf]!=^% k|ltzt
	eGbf a9L x'g] u/L/s'k k'FhLdf ;dfj]z ug{ kfOg] 5}g .
-v_	;DklQ k'gd"{NofÍg sf]if
	k'/s k'FhL u0fgf ubf{DklQ;k'gd"{NofÍg sf]if jfktsf] /sd ;d]t ;dfj]z u/L lgl:sPsf] s'n
	k'/s k'FhLsf] @ k|ltzt;Ddsf]/sdpQm sf]ifdfu0fgf ug{ kfOg] 5 . o; sf]ifdf /x]sf] /sd jf
	s'n k'/s k'FhLsf] @ k|ltztdWo] h'g sd x'G5 ;f]xL /sd dfq ;dfj]z ug'{ kg]{5 .
-u_	xfOla|8 k'FhL pks/0fx?(Hybrid Capital Instruments)
	o; zLif{s cGtu{t b]xfosf pks/0fx? kg]{5g.
	-!_	ljgf ;'/If0f,k"0f{r'Qmfx'g], e'QmfgL lbg] k|fyldstf qmddf	lgIf]kstf{ / ;fx'x?eGbf
		k5fl8 dfq e'QmfgL kfpg ;Sg] tyf 3f6fdf ;d]t ;xefuL x'g] jf ;fwf/0f k'FhLdf kl/0ft
		ug{ ;Sg] jf g;Sg] u/L hf/L u/]sf ;'/If0fkqx? .
	-@_	o; a}+sn] :jLs[lt lbPdf afx]s wf/sn] cfˆgf] '?kOR5fe'QmfgLcg	k|fKt ug{ g;Sg] u/L
		hf/L u/]sf pks/0fx? .

t/, s'g} PsOhfhtkqk|fKt ;+:yfn] hf/L u/]sf] xfOla|8 k'FhL pks/0fx?(Hybrid Capital Instruments_cGo Ohfhtkqk|fKt ;+:yfn] wf/0f-vl/b_ ug{ kfpg] 5}g .

-3_ ;'/If0f g/flvPsf] ;xfos cfjlws C0f(Subordinated Term Debt)

% jif{eGbf a9L e'QmfgL cjlw ePsf], lgIf]kstf{, / cGo ;fx"-OtherCreditors_ eGbf k5fl8

dfq e'QmfgL kfpg] u/L s'g} klg ;'/If0f g/fvL hf/L u/]sf C0fkqx? / ;Lldt e'QmfgL cjlw ePsf lkmtf{ x'g ;Sg] cu|flwsf/ z]o/x? o; cGtu{t ;dfj]z. oLx'g]5gpks/0fx?sf] 36bf] d"NonfO{ hgfpgn3'ljQ ljQLo;+:yfn] o:tf pks/0fx?sf] d"Nodf kl5Nnf]%jif{b]lvsDtLdf

la; k|ltztn]36fpFb} n}hfg' kg]{5s'g}n3'ljQ. ljQLo;+:yfn] nfdf] cjlwkl5 jf ljleGg r/0fx?df ;fwf/0f z]o/df kl/0ft x'g] jf tf]lsPsf zt{x?k'/fu/]/ dfqlkmtf{ x'g] zt{df o:tf] pks/0f hf/L u/]sf] cj:yfdf ;fwf/0f z]o/df kl/0ft ePsf] /sdr'Qmfk'FhLdf / z]o/df kl/0ft gePsf] /sd o;cGtu{t/fvL k'/sk'FhLdf u0fgf ug{ ;lsg]5 .

t/, o:tf pks/0fx? hf/L ubf{ cfˆgf] k|fylds k'FhLsf] krf; k|ltzteGbf a9L /sd p7fpg kfOg]5}g .

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