brs neupane & co. chartered accountants kumari marg, house p.o. box naxal… · 2019. 3....

41
BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal, Kathmandu, Nepal Tel : 977-1- 4411314 Fax :977-1-4420572 E-mail : [email protected] Web : uryvw.brs.com.np BRS Neupane & Go. 1. N qgfrT ffiq IteTr tTcrfr Wer FrdE{ ilqlrftq1-6.+t qtdtff ffiq ffirm sfdnfr 6rfri N qEfrf, ffi ftTr kFrM' q* ffqT dw{ ffi ffi ffirq .rt4i qt I wtr{1 Ro\e{ B{rqrd Tsr;il+t arvFIT([, ( fr-fr "*'K qffi reil ;rrsr frffi.{ krq, ilrE ry k+tur, FfrAqr ,Tq+'r qftRftr+t k-flur ilr qrrr{q+'r tq frw frfffiq t 3i-q qr@Ircrfi Mf,s $qri,,qr {il+r"ffi. l ffiq k{wr vk q+teTrrf,+t strrErPri{ furf, ffi ykaem qt"rt5 (Nepal Financial Reporting Standards) gr$6{ qeTlt { sftrd k{ur .rt ffi kflurf,6 erq6 ,Tt ilIt fl1.q5 6TITI Tft qKftql.r ,Tt Emeffi{+t srcqrftrcq Et ilqt qffi T gfuqrc tr tr qrqffi qqql' gfc {kd- ffi k{tnr ilqr< rd q{rqTrwn .ir+qq+ -Brr..rPc+ Frr.Tur+t wretr ,Tt T{q I ffieil-a+t strc<rnr€ 6rqt ffic{rRre' ffi ffi Wfr ffirq q\6 .t-il Et I Erfrfr furf, tqrrfterq.rm sqtkq trrqrrr qt+'r qt I wF f,H' q-rqrct$frflr qrcmr .fi ffi kflurf,s Hr<W FTrIr gffid q $rfr €rrqr hqqw tr tqTTfteTurq1.q \{.sr( ffiwr qj-fir ffir( rrft fi B{TqT( ffieTUr ssq-q Trffiq I ffiq k{wr6r Bil"Frsr den g{r{q-+.r Brq M S'ESr* .Tt Tqrut erkl .ril kET ilerrfrerumr qqqTgq-d Eq r ffierurqr 3rffirst kP.r W 6rm fuffqr fr{r .r+q ( dd hRmT Bril-(il rilrdffifr qr rt"ffi stkrqrs w{IF Fqqr ffi ftTwrf,r BTEFTsTFF rrfr{ffil q $rA Erdkr FfiriT{ rtq r #tka frtqq FTuiwr rrqf' ffi ftrr+T ffiq M nqrft { wTrg('?Fr k{<ur (Er;rrfl B{qrrqet BTmfud frrcr."ur+t sqffiflftam} kErt fo fu" qftReTfu %nnn Weryr kf* ff{Trt qtq I ilt rsfi ffi wTr+T -e15ffiq; F1qqti Tunfr Efu slTrilfirft q $ti ar(ulT r(f, lrffi R. t. '#k A member of ffi#N"*ris, ffi mrfu gil fu r ffiq 11.qQ{rft 3{zlcl-Et{ rrifrt nq.r ffi sq3.6ilr

Upload: others

Post on 28-Feb-2021

3 views

Category:

Documents


0 download

TRANSCRIPT

Page 1: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

BRS Neupane & Co.Chartered AccountantsKumari Marg, House No,43P.O. Box 8137, Naxal,Kathmandu, Nepal

Tel : 977-1- 4411314Fax :977-1-4420572E-mail : [email protected] : uryvw.brs.com.np

BRS Neupane& Go.

1.

N qgfrT ffiq IteTr tTcrfr WerFrdE{ ilqlrftq1-6.+t qtdtff

ffiq ffirm sfdnfr

6rfri N qEfrf, ffi ftTr kFrM' q* ffqT dw{ ffi ffiffirq .rt4i qt I wtr{1 Ro\e{ B{rqrd Tsr;il+t arvFIT([, ( fr-fr

"*'K qffi reil ;rrsr frffi.{ krq, ilrE ry k+tur, FfrAqr ,Tq+'r

qftRftr+t k-flur ilr qrrr{q+'r tq frw frfffiq t 3i-q qr@Ircrfi

Mf,s $qri,,qr {il+r"ffi. l

ffiq k{wr vk q+teTrrf,+t strrErPri{

furf, ffi ykaem qt"rt5 (Nepal Financial Reporting Standards) gr$6{ qeTlt

{ sftrd k{ur .rt ffi kflurf,6 erq6 ,Tt ilIt fl1.q5 6TITI TftqKftql.r ,Tt Emeffi{+t srcqrftrcq Et ilqt qffi T gfuqrc tr trqrqffi qqql' gfc {kd- ffi k{tnr ilqr< rd q{rqTrwn .ir+qq+

-Brr..rPc+

Frr.Tur+t wretr ,Tt T{q I

ffieil-a+t strc<rnr€

6rqt ffic{rRre' ffi ffi Wfr ffirq q\6 .t-il Et I Erfrfr furf,tqrrfterq.rm sqtkq trrqrrr qt+'r qt I wF f,H' q-rqrct$frflr

qrcmr .fi ffi kflurf,s Hr<W FTrIr gffid q $rfr €rrqr hqqw trtqTTfteTurq1.q \{.sr( ffiwr qj-fir ffir( rrft fi B{TqT( ffieTUrssq-q Trffiq I

ffiq k{wr6r Bil"Frsr den g{r{q-+.r Brq M S'ESr* .Tt Tqrut erkl.ril kET ilerrfrerumr qqqTgq-d Eq r ffierurqr 3rffirst kP.r W 6rm

fuffqr fr{r .r+q ( dd hRmT Bril-(il rilrdffifr qr rt"ffi stkrqrsw{IF Fqqr ffi ftTwrf,r BTEFTsTFF rrfr{ffil q $rA Erdkr FfiriT{ rtqr #tka frtqq FTuiwr rrqf' ffi ftrr+T ffiq M nqrft {wTrg('?Fr k{<ur (Er;rrfl B{qrrqet BTmfud frrcr."ur+t sqffiflftam} kErtfo fu" qftReTfu %nnn Weryr kf* ff{Trt qtq I ilt rsfi ffiwTr+T

-e15ffiq; F1qqti Tunfr Efu slTrilfirft q $ti ar(ulT r(f, lrffi

R.

t.

'#k A member of

ffi#N"*ris,ffi

mrfu gil fu r ffiq 11.qQ{rft 3{zlcl-Et{ rrifrt nq.r ffi sq3.6ilr

Page 2: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

V,

qfiaTrrot qiat ffiq orsrrt'r+t e*ksoror srt ffi k{curuKMq-{M ft{Tffi WnE'{ qfr frqrrfrerurqr sqftql Sq r ffiqruFnrrt6r qrifirfrA 6rqt TFilqqr{ Tqf.a Bnqr( rqrq

-rr+ gtrqr 6rft hqqw qt

I

q{ar

6rqt {Frqr rtsT, qt6ffi ffiq fuFrt.;f (previous GAAe) 3rgtrrt il{rrc ntq+tffi kflur66il N qghf, ffiq TeTr kfuM. Roret Brrqra Ttrr;il+tffiq fuTfu, q}' ffilr w+t 3ntH-r Effi sffim qfilqr { ?r{K

Frn+t gr{n deil qqrd k{"r ,Tfq I ilr N {Hfril ffi ftEr knra€tffiq k{<nr6s i.Trq qrCC qatrwt& {T-nqrc Ro\el / v /l (qq Sf,ri1o1q) tfu qr{ gi rrft qrft \-+t irrq ffiq sfdilff rmfrF (rvepar

Financial Reporting Standards) ry qfrqr€r +E r fgqi N qgf{dffi d(qr kffi i.nq ffiq gRTaT{ ril-;r (Nepa! Financiat Reportingstandards) ersqrc+t ffi fuIfdqr Erqt (r{r k{ sqfr B{zrer{n ildr I

srq a,r$ft ilqr ffit Bil?rr{rfidr qrffi rtatfiqrk wfrkd q6M BTrdkt. 6rfre rrbr ftqrrfteror ilw ffi erqr(ffir qfl. srlerer tTffi sntlr3Tr fur153q555} e1r sfd}6q ter Trtqt :

zr) Frfrfr frqrrfierurfir qrftr Bnrqqfi at6r il+ lFqr ilsnqqFfrq qrqt I

cr) zl.$ gfuffirr rqftrf, fiqr{ qrvqril, ;TrFr qttrrr k(rq, ;rrE wtT6k{(ur d-ffiqfrft srgEfqrq iqm rtq ffi dtffi 6rqr (Form) ilrTrffiq {enfr rrffi frsr$q g6rffi 1}6r g-{. I

T) 6r* fr={r({rr ffiq rieTrn Bnq"il' fffirq P+--drE rqfrfr ErgwrSTR&+{?Trrffiqlq) qTrqr arqf-cq{rc Tlrkr kficur Merr+t qrftr qqiq til€r q-{. Is) ffiq {RTrfr trrm rq ffi ftrtqr{ {qtkq Tqtq 96 (E.ffiY {rffi q Iq) ffi {RTrfr rrt+t artrqrc sqet ffi nTr rM, ( fi 6rt{n$qJ'ys{6 FT{n q\r+t ikq I

q) hfr* {eTr+t r"nnfi frfu qT t* r=rrrfi qr ffiq tierr+T t*a'ffifr fur vqfrft C Eq *s- kw ?Frrr qH qr frffi' rc{rdrt E+ 6rft qM- qr ar6sm-qt+t ffiq r

{.

ffifrfr : Ro\ettoqnq/41 NA

kq BTgq'gqrt *s I

Page 3: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

ffi Erqkn ffiq{en kmslo\e{ Iilnr 3tTrn6 qlsrf+1

E[(|(,fffl

Y. qFI aqT q".g (=iqlqT ww ga r+-+

q.n-,ii

6qI HTqZ

rsqq-o-*ai dqrn

Sffi ilrlfl-orcfrfuq rnlm Frqfu itsq-<nr mftror

s_qq lF4.ffi6{wg iur ttkrtqqT s-rdr.1; fucqutr6t

Y.'il ifr v.tt $Fsr;FI 3tgtrd1, ER1trkr;FI 3IFr"n t{tr 6{ t

hqiftrq v'qu ii+-a h{rrri

qfur q;qn wqiqgclad (qT(lcF

fttqm srffi d.q Y.l

i1,1{'d,csQ. r's

1,\911,11o,(,R(,.11

frt U*h'/o'('Y[. '*1q rfl-( 'cFf.{T

sffiyo-/- t

,

{rFr.{M q-f{ri

q-df.Tfi

1Y{,\9qO,OOO.ooiq,\g,iY\9,OOO. OO

iYl,(\q,iro{.i\g lqY,Yo\9,1Y1. i(l

1,EYo,oqX,c<,1.1o 1,EYq,Y1Y,so1. RlY. fr'i qT-+1 +qi qr-Te

1,1ic,o1q,1{1. {o1,{1 Y,f.c,R,,ooo. {o

Rl,{1l,lcY. Rl1o,o!c,cYR,11

Y01,1t q,CiY.t1{it,Y?t(,1Y Y. Yl1,uRl,11o,q,11.11Y,YY{,rY{,Ycl.Y1

?,19\,<,1'\. oeY,tlr9,!9t). co1. {q-( qt"ilf,tfu'+-+r siol!6,ooo,ooo.oo 1{,{oo,ooo.oo

Y,Y.c,lC,'\,YiV. i{Yoi,Yi{,Ylo.qo

11,l1"r,ioo. oo1i,()1o,ooo. oo

!,o{ Y,c Yl,iV1. Y.Yi,c,01,?s,l,R{\9. to!q,!(o,9Y.1. co{E,qoi,\eqi. oi

{o,Ec,\9,o1t. iEY,YY{,cY{,Ycl. Y1

Y.1lY.1lY.lYY.1r(6)Y.1!(

Y.1q

Y.le

AJ,Afu.qn.l|{.dni qw eprqdl

vrjd qzF61riq

*,/r't,f-

uftn o-qR,i.$s-qtirfi

fuk : 1ouX1oqffi^d-T-.]FI: l-flTr.i-{R

+,$

:ifr aqr ilfr<c 3r-{$*s6

wqqE

TTd EEr

1. $.fl fql Y.1

R. qi-gr ae{r qi[6€ Y.R

t. aq!-i dql qw Y.l

Y.Y

t. P6, qTfu.a Y.{

s-ft"It{a ;1qq ilrireT

\e. 3TIrl-6-{ ilfrfqE

c. 3f;q il.fq-€ Y.q

zsFr q-"ft ilfi <IrrkE

wqtd 3'gE*zRt Ert

E.

IId EIT

5

R. icr.r {q t+qT Grti frvETd

i. +6,,mq denqr G@i ql-"ETn' Y.\9

Y.q

Y.1

'e. ien q-rqff, Y.l0

q frr Af{,T q-{qflfl 'd.11

?,. 31"2t STgfu Y.1R

ZET q'ECFd

3{s{-qr3E{flru$tq-q{*3Er4ruK-43ra(*

ffi

Page 4: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

N q{f{d ffiq nen lqkts;TrsT ilffH Effis P6rrqHfu RoigvzoY/ol tfu lorgtzot/tl Tq

kflq Bffe_*s- zrs q{ u. rm q{ r.BTr<rft

1. rro qffi qk6 3qmr

R. zrs +ia1 T-{mrt. rrfi qrqa +-rq

9,{YY,icl.{o

{t,iq\9,1c,Y.qq

Y,11l,ol?.1{

1Y,lo1,tl?.{c

q1,111,isq.1q -(,-1.,11Y,C,YY.C.1

q{1.

?

{.

r-6- qtM dfud qr4sH

qq qria1 *+HH

ilA1-1ur qffiqqrn Bilsi qt-€T

ur{n k+ls aJE

.mTiqr e-fi-+.(UT dq6{-flt rr+rft wisr-6rgft-rhn" ornnqr

q-€-rha ail+s qlzr<

irqiq qi-sT qiE

q-efr qrq-a alq

tfr Frdt stsr aiq

{-fr q-qrqlq-{ alq

errr+ a-< aiq

ilrTrft vqr*ffi dquI6;F gqerur 6.Iq

TreTFrd Hrqrlq-m rtri<ifora dq6ffi qe1-f,r sTftrak Ef.r

11,ou1,v1q.11

Qo,o!q,qYf .ii!t ,qqt(,!o{. OO

t,llo,uuo.1q

1,11q,111. Ys

ut,q\sq.c,{3 Q?o oQg oo

\, l \ ,

1c,clo,lcl.{1

?1,{1i,lcY.11

1Q,,9<o,ooo.oo

\e,1o9,Rl\9. Yo

!,YtQ,YYo.iqqYl,o11.il

qrqt {(,,ovt,,ot1u.u1 ql,ir\9O,'9q1. Yl(trft q-{rwr71frffiH) --,1 X l,cQ1,itc.Y{ \9,{YY,1cl.{o

,14 /\\ /2d -{

.r'

hlTrfrr?T grq-qtkfl flslrrn

qfu qffi Bl-qi-d

qqPcM111cF qrq*T

g*z-/^>ffi-ffiEl_

€:Eilqffi'

fufu : lou{lo{RII]{ ; fa6&m-q

cF.Tflq

ffiq-qrdfr

Page 5: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

k{or

[rn-{R (qrFr{re ?rr< rqIE

arrq qrftd

qrq edrqrft

irqAtqd zEffi q{.ft

rfiqt.r ilfi irq qrqrft

ar6 Itrrftqrq sri

6rqir{q d-drdl-{ s'd

qwfit r1mrft

qq qiBr-f,rra d'S rrktqRr qffi arrq Tttrd

rs s{ t. rrf, 4{ tfis.d.

(1oR,1ql,qYc.lt) 1t1,ti(l,qsEl{1rF

elY,Y{1,llo.{c, {\91,UoY,01YlYO1

1Y1,{c1,Y11.\eq xjq,!Qo,Y1Yt<,1

{1.1

1.111,c11,11c.ci {\9,lql,{1c,lYs,

1.1lcc,Qol,11R.qq lc,Y,[1Y,11Ytl\e

1

}o:ol-1tolo-or

11!_1_iqfcY lc'

__1Yf1_!1r1 cv

__t1I_U1{ sl

11,{1t,Yll.ec,

R.1

.11_

1.1

_ J."

1Y{,c'Y1,11\e.11 19(,i((,9co111

rrasr ara sqfuct q;ft / (qtdl(t;{e,11R,Yc1.t{ (qqq,{01,lq1.{1)

crq dtfl {sT {q{rcr vrq qi (6'rrfi o.ft / tfit

(:{ull]qt:qe oo)

(tl1,tct.{{)

1

R o-*_5r+g,Af11!l,&'+-qicr 6fI / qfil)

q;q grqfn.qr a.fr / qtat

ErzHr qra qrnrdcf tofi / qE

q

Y

Qos,scR,Ylq.tq

f{qTq ff{€qr tofil z {a?r-srdl-,fi-{ qrq8i$ ro'frt z qk

3F{ (Ifatrqr tffi; ,' Efa

cqrfi orfurccr rFrE !rin6

ffiq Etrd 6rt-{r<grd ?FrE II?116

j:q,qq1tq,l<, oo

11_1,4utf1? oc

YO,tYq,{c{.Rc

11\s,1Yl,1o\elYq

t1<,,11R,1{ircl

?1,ecc',c'1tl{t

1

R

f

(R1,11R,ilq.1{) (10,Yul,coY.{Y)rt

loq,qoo.oo

(R{,{01,q1C,.1t

(llooo,ooo oo)

tic,Y93,qoY tY )

1

I

_:___

Y

t(11,{11,8cY.R1) 1of,,oqq,1{q11q

IT

fiffirc aq (Ess ffiq{ qrfal cr t+frt r Efa

rizn (frm tffi1 , {A

3rd[ qrtq-ffil (iEft) EtaI

[r"r- "* +a,qre qrq {dtil{d / q-{c6-di'cr 1ffi1 " qk

(Rl,{ll,tcY.11t

I

11y,q,qo,q<,{too

(11,ce.v,e11.qY I

(

1

1

Y.

(

s r.r< Aqf fu dffiil+] ktr{q <fql rrq{T IEFFqfe sIg'FI slTqlrlr "q{

rq qffi sryi fttqfrrsrc flr< r'ndg(1{1,qq1,1{1.el loY,1\9Y,lio11Y

q rqt aqr t+.{r {H ry d<rt {sq,qll,lqo.lR 1U1,YlC,,11011q

6 rFrE ilr iocr dftf qfrffi dqre YRY,qYl,Yoc.Qo Ieq,ql1,lqolll

9rrF:ri r*a sFa?rfir+i 3n'dr.qr*av'99#

*/h

Airt qqtffi ffi{ r<vr kff{tgqrr 5a55 fq-+<qr

ffi loux {I?TUr 1 iE loe{ qNra {gr'T{rEq

M

11q,111,o1{l{{

1f,Y,iV{,t{Rqtlq

Y R,cy.l,clll\eY

Ycr,Ycc,Rlq,llY

11,YRl,Yq clEq

(11l,reic,cYq. oo )

1,ooq,qc,Y,o{lt1o

ftiar.fn.flTrfrqr o'fr / tqlal

+fn ccqffrqT +fr / t {al

ffi

Page 6: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

\EIF'V

6#%ffi#

:Ne

*'

'irEItbvvf,FI:

F9vfrvruEFR

E

\s\I

{\

$E{$

N\\\E./\-sF

AE E

b

EE'v

Fg

Fh

F16'"

F*EEE6&E

F&

-:Eletr

ru dCE

E EEE lvrrsllE I'P'F tEr'ls5.E EsE c&E viE 5P,tc qil

#lutihri

B

Page 7: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

ttt vgf{n ffiq reTr kfutso.{ Ttilrrf, qr ril rlqr qft Hrfrr€ qwr tT{?rfrrt*} r{qwr

3rFn6 lo\e{ <Frr+tfi.It *rt rffi qrq tq( (qr Ytflrd

1ifi',T r.F.q

1tllrre rriqur fr+-rfl s{M riqrNRDSCr_+_t-llvrsq oqftirm +n p{

l-if rrurqr rqrE 3{rqr{i

t-laum qrrEr rr{

lftq mrt+

I

lqfor +.flr arrqiq

I

lsr rrv rtrre qqfl-

lqrtqr{ qre{t--__l-l*Tr+ EErsnl---

EB_r+Ts*rfi _(iEl-f, qr$

lSI,RloYYo,qgR

1oo,\.9\9q

--i1.q'r11. re{

e{,q'R_lpoo

YY,oq$loo1

t{Y 1o,ogg,1oo

l,19o,too

I il:i'lI *,r cQ,er

I -'";,:" I

I t,tel,eoo t

I {r1"r:"" I

I - x"f i'*'"

I

I ;;:,, I

I l''{*'too I

I l,Ytu,coo- |

l,vfg,qoo I

*,r*orr_oo I

,,,oo,1oo I

t,of",too I

q,110,100 |

YI O ta.\o ?.{

1.{

R

{_', )::Lct,YYX

\ qq,l{q

\9

{1,eQQ 1.{

:q,

_!!:q-

{1,qle

1.{

1.t

_l:11

!,o1o

{1,qle

1.{

1.1

Io:l!

1Y

tl,qie

lY,011

1.{ _

1rygrrqFrffi

lY,{9e 1

1

t

1{lrEl{__l**r.**I

lsitrdT ffiq _

l*"*.qtotqs-r gm{ kErq

=IrrBT_NqT q'rr+rq k

r":!Y1

lY,{9e1q

1\e 1",{5

lv,t9q

t:,1q

1ql1:aQ [q ,--o

Ro

11

::,'::q?,Rot

]

.(

1.q

1,1{{,{Yl tt.i,q Rl{,{{Y,100!7 d,/)

(/,,/'

/"),>,n,,

\

ffi

Page 8: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

N Er{kd ffiq vtqr kkast+< tff ffir Hrfu€(losd 3{rnir lRil"il)

Y.1

41 looo,ooo mtm"r qrq-< grd rtq( n. 1oo FT

qlttlErao t-Y*"'o '*il

It.i qrfr g-fr

[allv,xgcoo (TTtntq 'qton vit rim t. loo FT

{q q{ r. .m q{ t.

qoo,ooo,ooo.oo Yoo,ooo,ooo.oo

qoo,ooo,ooo. oo Yoo,ooo,ooo.oo

lYf,,\9cO,oOO.OO loq,ooo,ooo.oo

{Y{,r9qo,ooo.oo loE,ooo,ooo.oo

q) ffiW+o Hsl=s gIil 'eI'K 9IIT qrq( e.'

or !Y,{U,<oo qTqr{ut.qlzrt yRrqT'rt { 'loo (,l

sl

il{Y{,\9co,ooo.oo loq,ooo,ooo.oo

lY{,9co,ooo.oo loq,ooo,ooo.oo

q) ....... {(ftH6rd tyqtt'{ eFK sm qT{r( { ql

a

1.{ Aaq EiT Wqr'Ir

{1,el9,ooo.oo 11,9e o,ooo.oo

1.q {sfl TFq (1.1+1.v+1.U l(\9,\Y9,ooo.oo 1Y{,\9qo,oOO.Oo

TT( 4{

rtfi Hrk€ frflqIM Eq

% tr< tfr t. .t}rt Xfr {. %

L Htqft grn{rq loo.oo lY{,\9qo,OoO.oO loq,ooo,ooo.oo 1OO.oo

1.1 tqrd s{6n

ffiEflqf,T{sr<Sdflq(rdnE,il {eTrfl€ 1e.{o qo,t1l,{oo.oo {1,{to,ooo' 0o 1s.to

-

l.Y 3rat T$:IT68 R1.11 ut1,cR1,{{Y.oo q\9,1O{,qOO. OO Rt.oo

qffiI Ye'. oo 1q1,Yi1,10o.oo 1YC,,C,YO,OOO. OO lo.oo

l.q w'q 11.{s YO,OOq,gYq.OO 1{,YOY,10O.OO R\e.{o

ffi1oo.oo {Y{,9co,ooo.oo lofi,ooo,ooo.oo 1oo.oo

ry I

^/',t\'z-#o 4\{

W-, /:,ff---rftM

Page 9: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

Nq{tffiffiqTrqrkfu?s-trtsr ileil +1sfl{(Ros{ 3nrn6 qTTr'T)

qq,,11s,111. oq1o o,\9\e1,Y Rt. qtffi"r,iq

1e,e1?,111. oo1,s{l,Rle. oo

dq (CaPital RedemPtion

L fr qtsr f,qT

{3-ffi knm

1o,ooo.oo1o,ooo. oo

11,1Rt,co{. qqlq,{qo,tsq.1Y{.e PI{H 4',{

ffiI";I AE

u,1u.o,11O. O{s,Yst,ltR' {1{.10 rrrFfr {(HurqY 1,o1q.11t,Ytq,q11. osdE

g,{Y Y,1ql . {o1,q11,11q' YH.=TMT trflH

1qy,yog,lYq.q1lYl,tlc,qo{.te

ff"--ffiw#\.ffi /-/-7!d

{.q

ttrgry

Page 10: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

7

lrwfr v.l

ttB Erqkn Hrq i{$Tr kHes-Eurqq HqIt Erg

(Ros{ 3Trn6 ffifl"()

ffi wfffi ffiq-i{eTrfdffis''''- #l qrd a,qt grrfrl

(1o\s{ 3nrfii6 {fifl"il)

t,lY c,YiY,9oq'' lR1,cY o,o6f,,qt1.1o

R. iqm <rE +6

i. Nr em{cq

1Y. t6 il{T ffi {e{r

ffiE,nY,\eoq,.111pVo,oqY,,qtt.10

f"qY",rtY,\9oq,'11lcVo,oct,c<,1.1o

!'/ ror>"t*Ls-, .//'-,/ /6 )

rT. q-5qr (zF+q)

ffi

Page 11: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

wfr Y.N

ar6gqfdnffihHes

d)v

1.R 3Fq trod {teTrf,{

l.t qffirrd

ffii{rt1.tere1,1lc,o1t,,t:fi'rto1,t1y,qt1,ooo.1o

[lto,o:3,tlt.toL[qv,!$f "'t? tlt",ot3,ttt.torr.iy,-trq,r"9.\911+R) ErFqT

1o9{ 3IT6n6 TIgTF(t (tFrr

w'**

ffi%#

*.$

Page 12: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

Yq,1?1,qqo.oo

RY,qos,qlo.{R

11,{l,t,Ylt.e1

1ol,11o,o{o.oo

1,Yic,etR.1?

Y(c,Yol. oo

1ol,9t(Y,qq,{_. oo

9,1Oq,,\9Eq'.lt(

X9,c1R,11\e. Y q

11,YYt,lqR'os

s,otR,qlt.lo

RsY,Ett,?Y\e. oo

Y Y c,Y 01. Oo

1YO,10q,,1O{.OO

1,tRo,oq,\9' oo

1,coo,cQ,o.lY

11,ocl,Yq\e.1R

?. Hqr eTqnq] 4r(ET

i. *,ffi wqq 6lq

y q;ffi q-frIUI dE

t. 6ffi fr{ff q{eTI

q. frNqr 3rm.ft tfi qt-fi q-q

e. Hqeqr 3ffi.fr ffi Effr qM

q. qqf, *ffiq,. 'qr-q[ kf,H frqrq

10. Prq-{ {,( ErPl.€

111. 3rs.ft ftS qt kdrr{

11. 3-s.ft k{ qr$t qrqiqr

11. sIat

tv.a{qrfr a.qqlur a'tE

1{.4uft Effiq 4}q

lq.wq qlTkql 6q-+'t q4eIT

1\e. a.ffi (ffil qi\rd$ +tE

r1c.frfuu V01,1Qq,qlY.tt{11,Ylq,1YY.Yl

-*

ql^Tfr Y.E

Nq{f{dffiqs<qrffiffi3Tq (rkq

Rost 3rFffi rfin<r

*w./

Wl?

dh

Page 13: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

AEgqfffiffiqffiqrfuffiir{K qttrfr

loe{ qIqI6 rRfl<f

t"-Am-Sa rkratR. frtqt S{- lqo,quq.RRY,{\\9,(\9\e.cO

NqqffiHrqT<qrfdffiAHrq'trg Aa-qr G6r ql<rd

lo\eE( qFn6 rElra

tt,ooo,ooo.ool6,ooo,ooo,oo1q,ooo,ooo.oo 11,OOO,OOo.oo1q,ooo,ooo.ooqq,ooo,ooo.oo

eryg* v.o

ffit $n t.qtEq T, .m qE

f{flq Hffi Sfi qT.{.qfiwdI

k.q.ffETIT

Yol,Y1{,Ylo.co {tc,1i,t,YlY.Rt@{eTr6€a,. q"-fr orar

ct. {at qrdl

lr. t{t{tt ttz56€

la. q"fr qrf,rI

k q-at qrnr

YOR,YRl,Ylo.e o

iYY,q(Y,lq{.Yt

R{e,t11,olY..l{

?1,Yol,?Y3,.lt

{!(,e(!,iqY.(o1YY,ca,Y,l1t.Y{

1{e,t11,ol{.1{

YOR,Ylt,Ylo.qo I.tc,11Q,YlY.RlqFqr Yol,Yl{,Ylo.qo

fra: qrqf.a.6 E=q.Milq?rr;ef €eIIE.( rq?t{q-{ 3l3-€Tt-4I a's fraqrd {'YolYltYlolco

i€g qqfffi ffiq ftn fufues*+znrfrq dtqrqr (ffi fr-"ild

louH, srFn6 rrfffi

N q{f{d frfiq ren kfqis{rq dcTr 3t"qE-frl-{r Yrq gil (.[.rrf,q' 1oe{ stF[r6 rRfl<t

n^-f* (M\nX

2'.

,/\Wu / /')--y'_n

,/,

qs EE t. rrm Eq {.Y,{1r9,e,\99. co R,Rqo,q\eq.Rl

Hffi s{r E.qr{,('l t,$

rra q{k{$r Hffi gcr w.t.

qfr+alf

fr.q.W5Iil

q }rra rrg ila;ffi-qrilrq. wq qrdl

orry#*

Page 14: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

'i€ qqk{ ffiq rtqr fdffisffnfi

1o\${ qrcr6 rmlqr

mAqtmffiq{turfttfid$''h;5q,'ffi( (qT qrg,r ffnff

arggfr v.e

ag{fr v.c (iF)

{ //7

1,111,ioo.oo

1o,ooo,ooo.oo

l,oio,ooo'oo

1o,ooo,ooo.oo

R,oto,ooo.oo

1o,OOO,ooo.oo

1. qCrq tt{+l(ar 9

r1. iLcfd (-C+.Rd q{d{e

1. tqrq c<-+r<d 3rq €srqa

Y. i.<r. *+ {qqa{. ktqt €urraq. €tqt fllrdc-d[rcd ffiqr

e. frtqt fuq. tr5f, utailEt-d slql

1. ffi( rttqTard H;fi ilIT 6r€

10. rq qrnfttsEfr qrqrt 1t,11q,qoo-oolR,oio,ooo.oo11,o1o,o99.oo

11,111,qoo'o91l,olo,ooo.oo11,o1o,99o.@

lo,OOO.oo1o,oOO.OOlorooo.oo1O,Ooo.oo

s.k.H.t,* fitlrcq 'st{{, sfr qtq-< t'

t"t3 {{Iurflr 'stfi, sk 'qtq-t t'1,ooo,99o@i,ooo,ooo.oo

R,tl1.,!eo.ooolO,OOo.ooolO,OOO.oo

fr 4q q,id ?Tqzqe1,o1O,O9!.o9

ilc Eils1

ffi

Page 15: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

I

flE

I D,(.oiv^flv.)o

o

.la

'E$ljrrr l)o,i (-olo'I

vfE(Y999dVr^lol>

EH

r.o

i-YUt{tft

vYtt;>.ftY^

Uo_

lf

/Yt/.DtY{,q

;{,IYYlot{)o,(o-lt

*I I

I rEErlubriBffirFF

ol,{lrl9l9l9loldl,, I

u,tsoo|olot;lrr

)

v

I

c

v

r

\\

\

v

w,

Yvts

)_vo

nt,qr'l'

)lo)13$luia)brplrfw

/CY.

nffiY_

oouf-tf

o

uu4(Yo,rr._(vllv

vl;1,6-l

il

UIurlflffrlLrrr I

rlre19rrz lo

t[[rF

\

ILF

oo.nU4o(Yo_t9

oo;u4o

lcYlolr

oodn,ltrl*

ror'Ytsl'i19

)/I

er6-l

EI rEE( [lAUI{l

BI\

MI lEltrloq|JYvf>-,l9>-un

olO^r loi l,;i" ldil{n' lLf3 lo-rl

I

>u)t(lslr

,,{)_/YY,f

1lrt'-

1!/><

)vo>"''rF

lt"Ylo'lq'

c

LU

BItr

\\*?\'

RY

IIdl

'l

olol{lo4v,tdonullY

>(Un(li4ovf4of

EE

Iootsl>l9 rEl

PffiI

[[*FEwE

llF

\,1

IE

,1

twhrE

\JJ,sfl\!

EI6tolrlb0ttrl-lLL.cLq)

Frl

I r.rItrIE

vn6w6

fii

EEtrEt-9E-^WEE,VEY

rEhf, tY

l.g

E;ELl- lt ,r

EEEtEvryEE

J$

Page 16: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

il\ilfIJ-t,

oo.oo(Y9lo/lalolc

i 1? I

elEnr lOl> lo/

lr lF

0iolrxtbcE,

#8 g9rg?'tr.?E-c {x.,l>(t- o-_

ff{{Etr

,, I

oju4,lt(dt^(l

go

Txl9. 's.,a!{. d,

'rOory>t s-ti€cv'

I,l,lVFoiv

9niY

"y-no

lolft

il;\t,: li,, l5

ilElr

,ll3.l$tr/l'.ElrY I "

Ot(1 E

X, yE(Y '-: UUY-r<n-un

€lottYvr_u

l>lolut

ulg

>u_

lralu,

\"

ocofi

;I

IU

oog

v-(YU 5.t

ffiHegl{'

[ .r'r' *\[

w5;o'o. o'rt (Y€io>{*q><

frl>a .1\

.o/Ul7,(Uq-g\oa,Bg

'ta;Ft'-lw

tfr4o(/

tfr,(.

CTt;lrls

rlt rl,(>

I fr-lr(l>I ,r/-la/lcr

t-Tj=TE;l s *E i ?.;l v *** t,-l w d>II"l:

a1

ur_

Iu,i(lY

oon9u_td

olloi9u-Clnl>

ETT. I.(Y9U.ai

tf+,(+

+Itr

E

t6

,<

q'g9- ,iv- (Yvd

""U6 .;-u.

ooloo;FOirur- 9-

luyul>uI tl- ct_lct'q

olor,(irltY_

,(drif_l>

I

il\ E

ooao.o.6tt O ,,)Y-fi {.It o-dfi_ 9_f,Yor'

dll(Y9u"i(Y

5

o9{€,9tf,c,

L'Nlo

r\F\ EE

l,

trJg

\

\

-,\

Y\E

Ei4'

a'

{

\\<\,u1\,\\\4L6

teA,Etr

EEE

E#Efi,x A

W

ADle4€

gI

hF

EIFI

PI,.tt,a9ov

U)A,Etrhr'Vp

EvdsYpe

E4u)wE

ffi

e

Page 17: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

agrgfr v.17

ffi qEfrd ffiq {TErfrHfs3rq wqlt

(loe{ snqrd rrfl"il)

i,lso,qq{.c,Y

?t,101,ilq.ool1{,1ot,i1c.oo )

i,Yio,U.Yo.{c

!,{11,?{c.{\

11,11(,,co(. cc

1\9,too.ooy,Y{s,l?Y,ot

1\e,q1$. tc.)

Y,Yt9!,c?.Y.01

iY,qil,?i\e. oo

(lY,qil,ils.oo)

'r,Ytc,,Ri9. c,f1

{,otet,ltt. oc

ar,*ro,*or.ri

lY,OOO.OO

1o,oe{,oi1. o1

Yo,{qq,c,{1.\91

1-?-9,-131115,q-Y t

1. {ffil-( qrqrf,

i. c.nnqr er^ec tr{' qffi 3{rwfi

1. 6-siw qrq tr{ qtd qc

${: aIM {-ilfr rotY. qtrnT rr{' sffr CIfrqrq

{. rrt$ }cC

i. o.ffi srr8 t tsdls, utm ymrfi

c. TTf{teI ;f{fE

q,. qr,ieT q-q tto gtot

1o. ktr SfrT qrw-r+i 3-t.rfi

rr. qcfrq{ S{ stff q{lR. ar<il Fffirq f6{rq

1Y. qEt

1Y.1 zffi{ rtar 1Y.1 qnnq 3itlr6'{

3rftrq e-r Y.r.rfi

BH {fl qffi 6-t q?reTt

rx.t srftrt gmrfi 11,11Y,ct91'to,qc,\9,o1t.lq

38tr* Y.11E,

ffi qqlH( lffiq {sn lffirfssrd r*qm (eN tt{tur,

1o\s4 qITr6 qs|<

P'',.r/?

Rt,l01,ltc.oolY,qil,ii\e.oolY,611,?l\e.ooiffi stgo 'rd

qt+l qrc

R. \IGII kdn k{tqr. qiEft fdsrq

#(\I(**ft6* )L

w#e

Page 18: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

ag{* Y.?1

N qEf{d ffiq ven f{mesvsr+rt+e flkf,crq

(1o9{ sfftff6 rfgf'T)

ommitment)

3irffi-( qrqd TglTrt{fr (rfue

Acceptance {ttra rq q+ lr+.rwr {E{rf{d EIt[Ed6{

Ttr-r Er {ffir< g< effr'qi{r finfr

5m.rf,Ril qrftr fffr qd qqm(

{tqrsr{ o6 qH tr< q-(

tH( ffisN#

Page 19: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

ilrwfr Y.lY

ffic{kdffiqq€nfukesqF[ e{r{qrfr

frtd lo\eY gTl?rut 1 ilg lo'e{ qFnG Trgmmwt

6^f?

tol,\9t({,oua.o:

11,sqq,{01.Y1

\9cc,(,11.{o

r9cc,R,lt.{o

Q1t,YYq,1YY.lq.

11,11\9,1\9q'.ql

1,101,Rcs.qY

i,!oQ,f ce.(Y

rt. il{rrft{rf . iqq'qr+'F@1 g<qTurwt

R. isrq {rq il+-+1 aqr{1. Hq( dqT Eu-g

Y. ffi{ t{ {.nfi{r 41o1

rr. qid frqril{rq. TTrq ilsT w\ffi{rqr srK gt furf,{rg. 3reffit

1. {rCrs?,z $1-E ffiaR. ffiR ttazkkq ftn +-qt

tY1,{qq,,Yll.gq tlq,1Ro,Y1Y.11

frv{

ffi

Page 20: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

Y.1X

6.

1.

?

q.

qffi6{,.rt1 ffif,qrqdmfirrr+i HSHqr

a.qt fl{frrryrq1 ilIT qug

ir* <rq fiq.{rc qrq o.qi

w.m dazffi tien o.qi'

r;q drrfSd de{r

3r-q a.qt

3r;Itfi

ffi cqf+q Hrq-ffiqT fnffiesqlEr qd

fut( loeY qlzrq r tk lo\e{ 3{rsra qqrfiwq

s?ry* --^,Nilr/

k\* Lqr

ffi<,x,[le.oo111,cR,Y,{ao oo_

qq,\91\9,019.t{

cc,919,01. *:

ffiG,ttgq.tY1t1,'gts,ligc'\Y

19q,r.xl,qet.1c

1sE,{11,qs{.1c

fro3tt,tqY.{t{11,lxo,1tY.o1

ffi

i$

Page 21: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

e|gfr v.y

ffiqqH{ffim{$rTfdmsfrfd RoeY arHor t efig los{ emna qHr"T{F{

CR+ry-)4't\n'r r/-7/'- ./- \

/P

1q,ty,9,R19. oo

1u,cl1,Ylo.11

1,cq,l. oo

xo,1{R,tq1. oo

Y1,Yqq,1tlx.c1

Yl,tqo.oo

1. t{r lrtrR. {tr+,tur Tam

i. E.sI. afrqm flmt

Y. {gr ql<rfr

:1g1cl,{1q.R1q1,qq1,q,1c . q 1

twi

ffi

,!$

Page 22: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

lt-gYfr Y.?e

N qgf{d ffiq den kfuasqffi q-{

fufu Ro\eY stFrut f tk Ros{ 3ttlna rtr<r$InT

d

t{fiq fir q{ t. rrtr qt t.t ildE,tg

1. qril

i. (q{+,]E qrl

Y. arkq qd,

l*. frq.r+

lr. BiqrilTqR

lo fiqr1.. qkd kn *renla. q=rq aqr g,-<I?T arrerr

Ito. Brq q{'

| ", Eql erd

I qr 6ffii T{i wiI rr) grf,iFEt flrf,^fiffi

1lq,{sl,YqY.olR9,<,1Y,1R9.1c

11,c{o,o<'v.11

1,111,s{l.1Y

l,Rl{,ooo.ooc,9Q9,oXo.oo

1,1RY,l9U.oo

1Y,{q1,1eo.qY

1e,!ic,YQo.ti

c,9Q9,Y!9.ooq{Y,{1{.oo

1,1o{,1c{.11

11,191,c1c.1Y

1o,1Be,itq.{Yc,9lo,{Y1.99

l,Roq,Ygg.{o

R,11Y,ooo.ooq,1qq,lql.{o

1,co6,Yq1.Yq

1,{c1,11e.1e

1l,cc(,,YYl.oo

q,qqq,Rql.{o

cll,qYl.ooq,gq,Yi1.oY

t[5Ttt 11Y,q{1,111.11 1sq,ql[,qqY.q{

l*.

\dW(ffiQW

hY*%'{/

Page 23: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

c,9ct,ocq.ooctl,yoc.lcq11,t11.1Y

1Y1,tqc' lYtrEq,,c.Y1. oO

Y((,(il. cY

Y,{c,1,1Y{.\9O

1ie,uc.YtYle,10R.oo

{,cYt,111.11

1iO,q,Yt.oo

llY,({l.oof cY,olo.oo

{o,ooo.oo\elt(,1Rl. oo

YE\9,10O. OO

1ic,1L1. oo

11\,{11. oo

lY1,{c,O.oo

3ie,,ooo, oo

?,tc'o' oo

1,tlo.oo I

Y,ltY,YYY.OO

!,YY9,o('c.Ri

?,c,?to.oo

1f.1,111' oo

l1t,1YR.10

1,?,{t,Y11.\eqq,q,\9Yt. oo

\9,Y{Q,cBl.\9e

ltY;c\31.oov,{,t11. Oo

c(t,lel.oo

ico,coo. oo

1,E.q,1,11o. ()1

1,ctt,tlY.{iqQ,{Yo.o{.t

ls,i,s,o\9. 10

Yg,1ol,coq.tY_

11,ccl,1cl.oo1,1Ro,q10. oq

1,O01,{q\e. tte

1tR,{oe.{eqY(,o(o.oo

t Xu,llc.11

{,1e,9,ci?'9iqg,{oE' oo

YY(,c1{.oog,Yi(1,tYR. Yl

111,l1q.oo

{Yi,lql' oo

111,1()1. oo

l,ooo' oo

6l1,,loo,oo

{\9\9,OOO.OO

lqR,loo.oo

1C,1,01Y.1oYtY,ltc,.oolYt1,OOO. OO

1,111. oo

YOO.OO

q,q,1o,\91o.q{

Yoq,oqc. i9l

19,Y\9Y,1VCl.1Y

l,101,YY1'1q

11,!t11,q\e1. {1

to{,\gqO. c,q

tg,l\9s,.oo

1,1oc,cts1. oo

11C,,i(OO. Oo

Y,q,qR,q\9q,. oo

1,11{,ule. UC9,OOO.OO

i,{ls,o1i.1c

R. qfa at{r $ssm

(tr) qzffi

(q) ffirfr ilErT

r (rT) 3fat..

y. ftqf (stq)

{. ffid, til{fl, tffiq, qqrtr

q. olqiqq s{+.€r qffrqq 1 {EqR

\e. Tqur qfl { q{q. Tflcr< { qqr€

1. q"qrd{,r ilr xw6,

10. ffi{11. 6-'"ft q+

11. q<r

11. (Eil?ltF {ftfr wfifr q{(6) +66 ffiTT

(tI) 3rq q{1Y. qTqr{ur {qT 6r6*ft u{1{. ffiEq vrqt'u

(6) ffiEUr w(q) 3tq 6d

lq. r4-rr emrf,{ur qfrqm

1e. dk wqkqr F( a.fr

lc. ""4 sq;qa u{ 3ffiAq{

lq. '*1r1 ftq1erT q+

Ro. rrHfLr+ 8-{r milTit

11. qfrrtr{ qd

Rl. qraq{ q{11. Swr qd

lY. oqi $m fufrT{

R{. afuqrq { kw,rgtrc

(q) (fiq'qTtr(qt{fi,ryr)

(rI) ffikq wittrrr+ 6q1 erflr)

, (E) qrdrqt< qi

) F4rt ilTT {q rai qItr

(E) {qfrAqTw wt(q) srer t6m q{1151 ea-< wi

uQ,occ,\9tL,I

_{fr v,Iq

N qfffi ffiq {en tufues3rq wqfft trd

n{fu RosY qFrgr 1 Ak Ros{ qTrnd {trlqRrrq

Wr/7

lqtl E-arfl q{

Page 24: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

N c"qtdd ffiq {eTr ftTkts

wrnf{fr ffi ryrt*{T

fufr Rorsv {Frrr f tfu loet glmtir mtl"rtrr{T

N ngkt ffiq ftTr kmsfu ftrdm 3ilqrfr r fr+rm

HH louv qrqq 1 ?ftq lost 3TrErd rrflr'T{rrq

AEg qHil ffiq veTr ktu?s

wTrHfr ffi qzrellqrf, BFfi

ffi louv qrqE 1 itq los{ 3ilqrd ]{{il1<rflrq

3{wfr v"1i

,rW* v.?o

qg^{fr Y.?1

qg ^fl-m

Y. ??

Ro,qic,l\9o'1Y1o,f\9q,,c,q1. oY

R. flnfi ffi +relur tl\tdr 1fu

?. iR Af+-{r sEqH ffi +reTr

Y. s;q srqkqr ffi 1r+t] 1o,qlc,1\eo.lY1o,(q,qq1. ov

R. wqtf, ffidnc 6qfr21fr4fl-q1

t. qtqiqr

.1o,r(ql,q{c,. ot

1,ltY,oc{.Yt; fu m+.rr ssqfu ffi q+errqre tnai

i. q{rft q+erqra tr<t

Y. u* 6sqffi menere nmt 1i,ouu,uxY.{Y

N qHE TI tuftres

q.fftr'q +rtq'R6€qrc t{\r+i 3{rfffr/qdfufu Rorsx {rqur 1 tk Roig* 3ilrnd rrflr;iltr$I

-t

i. rytr 3n isqi a,qia1 3rqil6{ (Y'Rc?F)

Y. wq qd r qrcqrft

q-{ Eq E. .m q{ t.

qq q{ t. q( qd {.

./

Page 25: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

(.\

\\

\\\A\--

/t-^

a9o(Y

9of F

e\u1\

Erl.CP

)o

sEc

H,

tsEtrVWE'vb

EtEEVWN)wE

E\\\\\\\

,l'lrlrltlre[&WNEF

rVY

Ite,l'lrl'l'l'ttr

Vhelvtr;\

€E.,xsVE

IE,

T vl'\:

IE*]lI

I rl'

(\\\\\ I

G?\\

r ll

\,

s

vF

;1." l- l, >(

+S

Page 26: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

l\\

\

\\

\G)

s1\,.<_

\&\\V\

DlE

Ee

th-cl.\'tb(Itr1R.

fl#hN#

Page 27: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

Wg* v.tY

N q{f{d ffiqrtqr f{nrIgfffiq ilrt{+r(loe{ 3[F{tir l|-fliiT)

k{tq rs q{ ffiq{(,F) vnrk+, ffr

1) SrftT ftr mur<ur rtr<t

rt rmt+a fr+s qTr(

t) qtfi &fu{qY) H tri emrftr+r< qTrr

U ilqrflT qtgr AEqt dfud qrwrTtffiH

e) zrnrcTkrril @ qrgr 3{T.E. d qFsr irffi;T M c+q

c) {fi ffi wtsr +iE

q) ffr wrtrs{ frq10) iF'sIT E:rT ggqrd(T

11) 3Frr Fftr;e ds6{

trast:

- qrfr (Goodwill) errild (fiq

- ETIFT ?tr< trgqfu

- frqnrqr {A qtr<, EGTuTqTqr il{Trfi rtft\r+1 (+'q

- ffi{ srt (H a,strfli+1 ftrfrrrqr ilnfr qid t+q- ar*rmk+ $sqtk

- Tq ffi Frtqrq qrrilr rrrft qrftr;r+r qrftr wsrrrn q<ft rrt+i l*- rqt-ril F aqr qr{fr efttrq rrtdr qfu rzn rgrawr€ rqm tH oqi ils1ruberrrs

Yl9o,otl.oq

lY{,9co.oo

11,cci.11

,oo,o*.r,l,clR.lR

1,s{l.1Y

Yqo,9{Y.lo

lot(,ooo.oo

l(,,9CO.oO

lY,!eo.!o

cq,,t-q,9.11

\9,{YY.1c

1,e{1.1Y

(q) .Ir(6 fiff1) arem +qH ilrftr qletr Er-qt ilffifi q{eTr

i) BTfdkF o.qt ffi am{sTr

1) 6eks tfr sq-+,urd{

Y) SGTU1 Tq1fug4] n6r{r+' BTHfir6 €ur

tl vsq6 -vdlaut+r frvsl ilnfi vqrfrffi +iq

c) qr6ffi i{<erur Aq

10,olq.qq

t1,qoo.11

1o.ooq,Ycq.l{

11,lYY.te

1Y,oqY.l{

lo.oos,R{o.1R

(Tr) q-Fqr rfi+tq Gr+q) Y1o,1Y9.91 {o!,otq.qUmp-q Trlqd TrffiT BfltrrsT

fffiE rc yfuqmt

srsrk+ ffr r" yfuqml

(q)

til,1q,1.1q,

1qt,q1{.qo

1\e1,Yl1.1o

C(,,goi.1{fffiqsFTk6 fft

11.ct

11.lt1{.R{

lY.qo

.P'.jd ;rN^',

Page 28: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

Rx\sb(tE,b

EE

EEE

frEElvwaE,E

Y

lv_HE

(,

q)

c)Itt)!)U

6q

c!

t.L

0rl)o4)

q)o0I

6)o66tr

I

oEET1+vEbE,trts

EEw

Llu

ffi\

\\

\\N

\.L

h,B\

Page 29: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

5tu e...

tBo

>(9'

(Y{r;f

oo9vy

>l9;9"1ot

{9,.

ttyCY

Gt

UY9g

tItt I

flv

flY

o

;>lCY;

ltttotty(Y

uu"y

,tfitrq

{o

ltY1,;

f

xo

ouy; (Y

9

9q><o,rr^>lt,rr.-a>(

ooo9tty9{ltt

oo"yvy>(

I

\.\

\

a\

It\\'

EI'\4 I

\

\t0\

i0

}.R;iBg

o

Gt

9(Y9'(Y

oo,iu4-

(Ya9

tUY

o(Y

1,ttY9

uvY

"Yt

lttq.

{9o(Y9 I

9>l9

><oJT;

>lCY

It{6(Y

9oU,T

ortY

nq

>lvYo

>l(Y,iq

>lo

9lfo

9tyu

nvY.{llYtucr-ot>(

oooou9->lotY

oog I

fitlq 9...

Ego

qo(Y

fo,i

oooo4a

firfitfi;(tY

>(o.f(tY

>lo.qd

o{,,,f

>lu(Y1,

>t(Y

"Y

>f"\u

oufi;

fiiJ1IY

1tYuivfrv

9,l,y

>(Ttlvq

{o

{on7

ottY

o

{o.C

Jli{""

CY

""TYtty^vYt

qttt

oooooovYC^(Y

ooi>lfiY

S

I

(Ylq 9...

Eg

oi(Y

9iiUY

oo,ty(YRq

{(Y(Y

(YllY

"Y

CYJttt

o

""t

ltv1,

fi;u

fiYl,ri I

(YvYoi

6i(Yo o(Y

fi;xCY

(Yty,rr

flYuniq

alt{o'

tlY9tt

cYrtY

ouo.q

flY9;

fiY

ootraoUti,l(Y

ooooo-o>(r_C

oo

",olll'

I

r: {Fg

o

>(ofr;(Y

uJ<tVf

ooo'o>.a

u"Id(Y

CYftY

"Y

(Yllt;(Y

{{;d

oo.q1,

tto"Y

I

>(vfii

ufo;

ttYon

{9"aCY

q;

vY

iqC{o

9rltOTYq'

>,(>lo

o(tY;

o{ffq

{99{o€€ri9f

oooooo'oo-t

ootu(Y

I

h61e

w

lvL

bY

* w jslaFE,

E&b<

lv*&ts(

ELtd

&b"

lwL

'd

&b(

lYLtd

&ts

tcLtd

&b<

tvLtd

&F<

lvL,d

&F<

lYL

'oY

*lv*&bi

lvd

&b<

lvL

'aY

&ts<

lvE&b(

Eby&b(

lvLblv,ttt

lvL'dY

*lot&b(

w E'v E'w

LElvlu

ds

I

ls&Ex

G

EI

F,I

rl

EEhtwbEEb<

E,Y. 1EItrl

EI*l

od/,

rDA

lvLblc,)E'

EF,)

I

GL

ML

ht

l^lE

dstu

tutrG

;FL

ELbtr'v6h/

E

EIEF,l

.vFILItrl

Hi-lE,I

EI

h,EbrilE

El&

;gLbEL

F,

trEL

ttrtrltEl

YI

EI

EI

'r[FEFL

EEL

tu

lul&r

L

tstvFEE

EEI

EI

EI

tvl&r

'ftrbFEle

EttrEEt-ItrEl&

h,Mt

6E

E

FF

EbEIY[&r

:ETtr

h,Mt

El&r

bBE

Bl&

,E

IE

Y]

EI

EI

FJ

IFIE

leIElooIL bEtrblv

E,LFtstrtr

tr,V6

EEhrL

bx

It

E,I

:l

VfE'v6

lEl&r

Frl

I

&&9Eh/lv

.E

E,I

EI

E,I

I o-)

IHt&l-lu)I Gi)

l0)

q.)hI)cl(;)

E(l)Eb0(D

Ih/llvlhtY ^ I'tr,t,dlE_slil Et

I

?

*]iElPIE,I

t'trd

;r

EEl&r

[-u

kq&'B-,F""- .

l.-." i ].1;-" -

l

EI

*tE,I'r

E f (Y fiv tl vY 9 u { oq

qC

(Yn Jtv

t t>(q

tgq 9t ur {t

o(Y q(Y

(Y(Y fiY(Y

sA

toS

&Ec

$r

W

Hb'wE

l*vV,Fg"EF*

E,

&EEF

lrDhtEE.

fr'phr

Ete

JgE,lv

TTLD

wE

I

\a.\&\"EIEr$aA:

,1i', t

e

(,/

H

Page 30: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

EdE,V

trs.,

VvwEV*wv;v<Js

EE

ffiN\\

$H{

a\\A

FFeE

E'"h/

hrE,

trvtr.->Bf&

BpE,5I

rtrl-brw,w

ttt-HtrEFtr[FTWlYE'vBEFwFdg 4F

tvP€,8trEMEEE

t-tt'

,E.Eht}JkLtwb

t&heE,lvEYl-

w'vDYt-'8w,w

lvtvE4t&

l I I I

* l,IEl

Eq

I I I

\\)\-t \

.FA/

,H\

$

H\ \\

5l{.

l&lsVtw,wEq\\I

r ll I I

$iF

f f fiYq

Page 31: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

Fqtqm q-r.i. q Y.1

NerudeLaghubittaBittiyaSnsthaLinritedBhanu Tole, Biratnagar

Unaudited Financial Results (Quarterly) -

As at 4th Quarter (l6t07l2OlS) of the Fiscal Year 2017/2018

lFf,,:

t3tffis

Ils.in 000'

Previous Ye*rThis QuarterEnding

Eid up caPital 262797.24339635.40

L648414,71607000.12

1407702.53L51.4699.00

t411.4t453142.5s75618.35

6-i[E liabilities

ffit"-tn3* -tsl2Jto2'7\

l-2010.12010.00

37s0386.013952369.014L672.7

216385L97204.46

P*nt and Loss Account6t7770.54

237724.073292sO.25316114.51

ffi41-32)il66ffi it s ion and-D i s count

Lt5249.57

rdffi:+rs+3.111!) 178635.L76666.04234852.1942784.57

t694L7.7287539.77

U6etai*g r-Iit (C'-3'8)

I ds,779.55

ffi;Iffi;iD.+3.e+3.10)

13525.45328.17

24178.05Provision for Tax

37,297.21

ffi-3.12-3.13) Corrr:sPondingl'revious Yctr

r\t thc lind ofpr rc'r'iousr\t the End of

This QuartcrRatios

nunO to RWA

LA,76%

ry \4/ffi

Page 32: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

Nerude Laghubitta Bikas Banh Limited

Bhanu Tole, Biratnagtrr

ComparisionofUnaurlitedandAurlitctlFinancialslatcrrrcrrtofF/Y201412015 *g^flH v. ?3

NRs.in 000'

,D

Rrttsotrs for VlrianceVlrittrtcc inAnrount

Vlriatrcc ittPercerttage

Particulars

7\

ffir Ur,auditedFinancialstatemen!-

It p"t AurtitcttFintnci:rl

S.N. ilt.zt"t.91 4.334$47_,093.46 4"1+ ,o{J,

:{e7 '647 'oo I ts t 's61!0( r5.00)1 'otal Calital and llaDltlrw

345,780.00

included as Per the lQmar (,'r r\Nu';

1.1

163,e87 ai l--!-l5,oal es 51.72

stafl bontts provision and incotrre taxl r'-.-.. -6oah/F qndralg up v4P'::

339,635.40

1.2 Reserve and surplus

p

SI

rovlslo

urplus.

n not apportloneu

1.3 Dlebenture and Bond1,840,085.89 1,840,08s.89

1 1,514,699.00 1,514,69900

1.5 I (a+b)

:stic currency

Bnc%

1,514,699.00 I ,51 4,699.00

Domt

6'-dLoan loss provision reserve' interest

t-tp-"t. .".f staff welthre fund included in

other liabilities

1.6

1.7

r"v Liabilitv

529.426.11"17 4(t1.02 12.76

Other liabilities606,893.17 v

1.25

4,648,890.84 4,445,845-48 ,UJru{"r.Jv Tfi,n ffiiion" Provicletrt ltn-lo aI

L Total Assets (z'r ro z' ',t,

Cash and Bank Balance430,306.08 424,t)13,41 5,361.(,7

2.1

- 1.,- ^... .r,-.r.,nrino lnnn loss orovision

naL,L ftfon"V at call and short nottce ffioloT-- 12,olo'oo

2.3 3,sot,zcl4)*-*w2 1.29 wlu

2.43,952,369.01

o.t7

T&litional deprectatton st rilr gsu

ASSETSLoans ano ActvalruED:

iFixed Asseis5r,oo,.rr l s6,eo3 7e

2 ntel 'gst fecrclVaDlg llOlll L'l(trvrr rrrv.'

ldirecl tigurre. clet'erred tax assets'2.6 {on Banking Assets

Others Assets197,204.46

s0 6c)7 03 116,507.43'71.2

unllt

2.7

rdvance inq:otne tax not lllcltloeu

.rnaudited figure

tnreccl not

(4.023

3.1

Profit and Loss 'rccuuur61',1.710.54 642,58e.41 (24,81 8.tt7

interest ltlcolne in unaudited ltgure'

329,250.25

2s8.520.28

329.250.25

FicrnFrsfiFtre and EDS CouPon

inclrrded in audited tigure'

3.2 nrerest F.xDenses

aTr l.t"rest lnconre (3'l-3'2)313,339.16 (24,818.87) (8.60 ) ,ot

43.98 I , j6i.85 96. C8

inn qnd Discount1,407.83

3.323,410.(rl 20.33 trtcrcst itrcome in maudited t'igtlrerees,

115,249.57 91,818 t)4

3.4 Other OPeratingqcome

3.5 F"chanee Gain/Loss (Net;

405,202.08 (21.40)10.01ffi"

(A.+3.3+3.4+3.5)405,177.6E

234,852.19

70,991.21

234,8s2. I 9 rt Eilon chargecl ott

IStaffExPenses71.088.71 I te7':o).

(U. l+)lassers

3 7lC A--ratino FYnenSeS

9g,261.t1 | ::'to0.07,tltEt \rP!r 1$r'ie ;::I' -:;-E:lx;; p;;tiii

99,334.27- C.OPerqtrng3.6-3.7) er 44 tu 0.01

3.8 88,652.83 88,581.19 71.65 0.08

3.9 il-- n ^"r, t i n o I ncomd E xpenses( N eU

irr.;ra P,q.k of Provtston tbr possible loss3.10

R8.581.19 71.650.08

88,6S2.83

0.0ltJ. l1 fl,n-652.83 88,581.19 7 t.()5

t, ffitm Protlt bet'ore ta'\

8,052.84(,.51 U,OU

8,059.J)

(3.e1) r"--p.lA htrs not been adjusted in unaudit3 121

3. l3

Provision tbr Statr uonus

,Provision for Tax24,178.05 25 r6l l6 (e8i.1 1 )

ligure

1,048.25 3.9155,415.44 55,Jb /. t

6*Ptofrt/@ ffi 1^{L/?,#:hu \

dr 7 ./r-- .*-"

Page 33: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

r

3r{-{dr Y.lqt{B Frgkn ffiq {en fufu}s

srW nqr frkn{3II.E. RoteYte{

EF) ttrrTra{ qr+arft :

ircg qf{fl ffiq r€Tr fdrHs iqrerqr +qrfua kfuil ilkffi trqdr ffiq ren fr 1 qffi " -{fd*zg zrrqi. qrE*f,, tfirdilR drs,qr rm 61 1 frqrf, nq tzrqrs icffif, sIkI zrct ffiqqrqrqi aq fiildilrqr ',.eq, ?rer arrql/gqQTI-GIT mqiq-qat, rg fu[+l EFTqi-{q ( g+ ffiq s-tqirrq

G-+r sq r fr ffiq ne{r tqm firfrr{ t{hs{ ffitR kiRsqr s@T (B+i E I ql qrftioqffiq"rqr kk RoeY slr{ur 1 .r-A eRq Ros{ 3I{IR qqlrilffi.Fi m'rtqR qrTr+fl @ul

rgq nror ftfura :

zrfl tr€rr+i silfuiq- fu-flsTf,{ Aqr,fiI wiqrq tsdr<, iwq A-qrrrm, dq orn ffiq i{eTI

wqrfr (q, Roql, srrfr (q roqt { wrq vslIrfl Aq.{ nq t+ ETe "ilrfr lTqffT triqmf,qT qkTT 3r,.;rqR ilqR'qrft\,_f,r q I qEfu-d k+'rq a.Efr 3TqEq{ rrtqi Hq n1qT frtilil{nqr tqr trq;="fr Mdr etrq qmftq {eeT q I

BTrqrfi nq- :

zmi dqT qma+} qr"r oilrqt'ffi iqq frqrqTq sr-ffiq slrfti( eTIqRqI M-+-{ qfrtq+fl-, iq-ra rtq ffi ffiqm ?i'.{rsR ;r{1q Hffi 3{T2IR (Cash Basis) qr 3Irqrfr q-{rgil

frk trch1 g r qcfr qTq sTrrrf,E ilrq qrFil+-r 3TIETTGT M{ U iqrf,tqmtq \e . teil:ryi: ilfr+ql +1 eTIqrTf€ qTffi BilrI-GI (Accural Basis) M,qT"tq-fr ta-dT.f, sr$q drq r

wffi cR qrcil (q qHffi aTIEI qqrf, {rE{ ffi ffTtilTqR qrq qt qrq rd-qwqr q=i

tfu qt"t $ilfr frrrrq (Interest Suspense account) qr wr rt(rdt E T{ (s-rl

r.l,Yq,ll,ll\9too ffi U t

qrt Roe{ srrq-rd Ir<TI(RrEI qrffi t qIK \rqei qtuT tsrT T.Qyi,{q1,y11.,.sq qr{ qHqq Eriqi,ErsrfrRr{ fdqTqrrr tqlEqel g 1 frqr{ (lE +fidrn qltr htqm 3r:Rq erqt-d

Tr{Trd ffi qrwr tX rrfrf\rr qlw r{\rCt qlq Tf,'srf,d ?drrErfr q"il-g{ q-rgi q{FTr TgqH zrs q-i fi aTtst GFKrrg 3rqrfr qIPd\.+] dn r

(q) EFfrTqlI?I

ffiq1q r Brq 3ilqrfr slrfttd fur lsdrf, (Accrual Basis) rn 3nqrfr qqrct dik (mglEr{nft sqdft frk :

qrdqr{ ts.qrffir 3ITtTI-CTT (Accruat Basis) sIrr(Ffril;e6rsrgT Tdk h*Trr T.io,oo o,ooo / -, t71lo,ooo/- ( t6;IfrZ tqf.T qT

1.

(S') ETIIT

\qq $TT.E.EFI

Wt.r

ooo,ooo / -

ffi&w#

Page 34: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

(q)

"rfr wrqr {.n,Ro,1o,ooot- wrrfr rffi g, qq e4-q-rfr qtq +fl qr ffikffi qffi qkarf, r{rt qq-rfr qqr+"ffi qiqqr q?fer qftg+1 e r

qilTHr qrrfl=ft :

qtq{ f,qrffi nnunqrqrg qrrnqr qTq qi sIfirf,R R{rfud qg qtd qrqrtrqr qqftqr nfr

firPd rer EI r zRT sllf,lio qdq-r q* .twu gn<rfr drr r

sr;zr rJrilF'qq-p sqefr BnqqE TrK wffi 3{Ttr-GI 3rrqfr wrcg+1 EI I

wt aq':

qdqrq aqr Frarfffr qr"cr-Gr qoi;r{rq TfrT{ r{qei wf q T.F,T{ 6"flq ffi qq(

wffi rrslr ?iqT-+.q ,Ifr frfd {A+j g I

q,t hfrrqT vqqei qTrr-Gr ftLiqt qMnE wt qrfr wi q+en rrRq+1 s t

q;qt ffi aFrgTI r +qf BITilq{:

6qt ugd nqi EqtflqT sr-.n-{ .ri qifr qq rtqi dql qnat iqrq q tfi+1 fttilT{R,,qt Hqe+i ryffir ,,r+{-rtdr B{TurGr Efrtun{uT q-fr fr-fr e{-$q Fqi ffi 4renrrp g I zrs ?41{q rs {'{errfr Eu "nwi ffi w{-ttTl Ros{ sTrrnd rfl;il {HT T.

t,1o,eu,e{Yl{o {Azfr A I

zrq E i (eTrfr d qf{ Enqt ?dq-frqq rrH drq r

qErf, Trqfu '

u-q {*ErA sTErq Etd6rf{6 qr{rfl emurtuncti e{TaTG[, q-+vfu qfr{{{r (E[a

wq wirr qtf, sqr+q1 rrfr {fi-+.wr rrftg+1 s I

,6 sort r.tool-qr fr r1<t F-q {q qfr ffi qk( tr\'* q{ qd ffi frk (Bth1

6l

Rr{ qaqkqT srrq+T E{, Rotq A ffi (( s-{ffi q--dqT ars gunfr T-ftT ilq 6fr trf

fifu rffir s I 6rq ffA qiqi effir qft qt{ qreTqrqFr+1 ETq mfr rrd .161 qr*il-r{n'

qftE rT\rdr sr-+i qtrqT efu v+vfrql er+q rrfr arq +-fr Tfr ftTk Qrcfr en t

o,qr<$rdfiqd:

(eilA qqc+oR qsm .rEi qqthl qffi { qdqT

wf trqFil rrqqirfi qq q.i wi w{rg\,-dt fu r

6rn+-fr .Ifr f,rfd @qT rro q{t fr

1.

(4)

(q)

e.

(EF')

(q)

(rr)

(q)

{. qt-{r6T aFR{It :

3rI.{I.6-t aF[€tt :

B{I. E. louY z et qT

qTqf, T. Yo,{qq,q,t

qfuq3TfrIq

3,il-{rm{

?drll-fr(

Z

(rF)

.el

tr \tr/

#ryhL

Page 35: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

(q)

T-.ffffi fuqffi .rtr eurru+1 a q{ q-fl( ErcrqT<rfl 3{foq 3il-rrtr( $rfr-rfr qFrfl T.

ltooxrltrlot irqtg{ rrRrl+l g t

er{rq o-q Erkeq :

qrrtrfiiqrqfrq'rqT{oq,3E-flRerrHff{q-qfaf,e{I<rfu€+qrfrw[rfr3{-firE"tqHAt

rrHf, t{Et, BflsH gtIETr< 6q1 sqil{ qd

ffiq *er* 4pi-{d {qTfi a+iqlffi s-Tfl"r +1q flt 3rq k{t dqI

3irqfu swTR *Tilfr1 .{-$rf,{ mqfl-fi (Accrual) wurur fui'{ rt frtd rffi e t

qf-r< q{

flqi-drrT rmqq-fl qrfrr q'k( trrf,r rr-ffi< gr+t{T I{qeT 3{TilrGr wt ffi f,rfu Q,o} iq

I

fu fit+.s sqfu:

*,qi srgq sq{ rrt aqqr kflq' ffi ;r}Tqfir fird6{ ffi 4l-qq rrtd wrR {fl qr fr

a,.{q fi fird dft1 s ru*r *i ara + oro fu"afu-s wTk ffiFR rrH fu r

M€svqk :

ffi ffi*= rrr{fi qq Eri{q dl+1 *-q r

Te{rf{fr ErFriE

ffiq rmqr+i zrs BnRia, Edq-rq $RTrtfi qfrG {ffi drr r

11. sd q-atra *lr1* ffi :

ffiq (-rqra Rqt qn znrt+n nt qtqi &q r

q.

\9.

q.

1.

1o.

^*7ffi

w{ryt&

Page 36: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

1.

3r$rfr Y,leN qEfrd ffi{ v€Trfukk

temq+ft tdryuttr3tt.?t. RogYlog{

5*fteqT q\r+t qfuildq

ffiq Te{rfr znr enRfm, Edqr 1{ sfuqrf, +{s tq( r(<il?r rrfE1 E I qseflrrR .rltrEffi Br;erqr Tffi[ T-fi qtrqr*i T+q t. ly,{eco,oootoo +t 1{ qkqTdi q{ sTrgi(+q T.{1,qqre,ooo.oo qr{ zrq EE frqq qt+rpi Trrqr W e I vnrql qtm efu{q4rsffi1 r{-{Iqre 5.ly,R,60,Ct{.oo ( Cq Affi ;Trilqrd r.1q,qqt,10{.oo a1TpTt rrrraHE I <rr+ qffi erf,rlfl rflrf{tr *rs qtq( (ffi Tffir TSr {.lqs,qye,oootoo rthi EI

BTrftf-+, E{qr TrK EilErqT { ykeTd:fr nkfl?r qH e r rs qffi .gqfr+qreTwqr Enfn .F-( qffi rFrT T.10,o1e,eyRt11 @Tq www

r or trrr 4_!,933r-[?nil 6{r€ Ts qS rwrkfr Tq-E Eilqrqt+1 TTrn

?. rq snRis qETn Fqi ![iETa, il.'mft t qqilqr qM +'qi 6q1 qrrezhl fffirq f{q orRTREI

fffi<q Tffi{rkr B{T.Er. Rosl/oey d qi+1 +qf l,o1{,lyo,11 {tooq{qfrqT rFr6 rrH +,qt {,qq{,{lo,oq,vlooqdqkqr qgfr rrH +,qi {,oRq,Y01,1(,9loo{fi BrT.Er.Roey/oe{ TrT qifrt +,qt 1,1{ R,lq1,o1 Rrooq{r+kqr qrfu{ ffiq{trkqr qM ffi-

t. frdq Erk€ oTf,{id lrtr€ Rrfq.qr e{' arffiqr tT\-+i (fi'T+1 qf}Tw ftq<ur:

T{tr4il k{$r Ro\et s1rIfir qflEr+T#tril ts)

Hr[f{fi *m ketq 111, Y{q,\e!\eloo+q qn'T z{Eril RR,1\e1, y ylt{oettr{m q=rtr l1{,{1R,18(olootrfi firf, gel-q {c,8Re ,Rl{ltoofifi Frtr d.tst 111,1qt,\etl looufeff 1,{1 Y,qll,oool{

ffiq veTrn znr?Tl.nrqre rknkf,d?c.?ej.ooolootqrg\r+t E I

,$

qqqr+t q<R

fffiq (( gkqrfr)Erqfzfr +sd Eqrq rt l qloohgq+i 3frsfr qrq R 10tsqqq wr erlY

u {\LC> Ww4

Y},'\";)iP

-,r{ )

Page 37: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

q.i Fqt 3r;Hrt?r kf\r"{ ffi ,{T-llErz rer e{(r< ffi setr TrtqA qrrfl mrBTI,E. +i et'r$s+r+n Q'.i,cyo,oq{,q11tto fui Er+1 Gqi q I

qenal qqui ffiq fiaflurf,{ ffi F+qrqr Tq]-q rrM E I

I;mTfr B{-ERr+} sTr?rrcqT lroqfu nqr qTM Efti-+Tqr fflsrr{-qr< m E I

\.

9.

(T.rqr(qD

y{l\elq,q

Yl otR vt vl l o,oooloo

q V{ Vq{lqq,q Vt Vqtlq<, {\eo{of(lRt(

I Yqll ll Y

113{q,\eqto Y q Y{\e11los {c Y{qoloq

l{t qq vlll qllqlYll\e

1{tt votvR, 1{tt volvq, 1llq\elttq,tl qool(,1

1v1Yln q,

q Vtq,tr\9t1\9 1{tlYotYt Roql{lqtlov{ Yolll\ee llRlqot{q (1{o YltqlRRv{ Yoll t\ee 1{t{RRQIvq lolollqtRQ

ffi

q. tnen& furn {Ty tgr)r ffi frqr fY{ {frqp{rq *6pgirq ftr-di H Q'.c{,{e,t1,le,stoo

tqrq ily ffir fttilTq-R q q.+ tffiq {sH-ffi tqr qM s r

Y{1qq,q

vRo{lYlYl

t1{Rtq1t01

I Yqll ll Ytl.{Rl{ Y

YV11\eq,{tlo

ltlYi(q,q,loo

1q Vooq{lqq,

1coo11q

lYlYlnq,llql{l\elovlolollqtRl

w{t-E qH q r q+ .rfto.qt rqr6 rTiai q I

ilfu iqrq rrse +f,Tn q1 +1^ ...

E< gmwei Ro qkqrntT.11,oBl,Y lqlq,l HItIRuf

qg 6qtqsrsqq

il{ftTTq.

1rnrfr qrw g{ qifr n?Tr whr rr.k {q hsrrqm q=i qtfu eiT{ tfr (ffi

ffiqrq qnsr +tq:

fu o*{r ffiq q-Etlr sqa.fr (q, Roqt srTflT BTFI.F( TU[rsqir

Ei rdq qlurrut Grtsr +lqqr tm Tfr +reTT sr{flR rrs qqqmar

d\w3

q V{ Yq{lqq,q Vt Vqtlqq,

1{tt volYq, tttt vorvR,

1{ttvorYt1{ltVolVq,qq,qY{tl{q

11 vqtlllt v 1c v1. v{lq,o

Page 38: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

tt.

1R.

tY"

tt.

+.ffi ffiqnr arren:

arq rsqter-{ qPdf,'j Eq, Ro{Y 4} 61 v1 (l) wl-flR rc+Tfr mffi Bilqrq ehM wrerqMrfurfrffi aFr<rTT

qtril (a, Ro?o Hr (w {(1 ) sI1qR qF:H

g{ 1'{Tr E.q,o{1,qQ{tlo qiliqtt ei{H qTTfl

?Fffi Sf{f, kff effitt{t;

qi 10 sfuqrf,frwrefi qffi qr$'I

wrpn'rr@ q I

qelT+i +-ffi Fr+qtrfi 3T^qsR q-Ha' k{rwrcqrqT Aqrfl{ ,rf, ffi {mqr {fl B{I.q. qI

flqilqi {4-+r 6ffqt HHf, hilg.\F 4t-RTI-s{T Ttq+} q-q-q-e (e[

Q;ffi oqrT sKIiI

ilen-rt} qilfqrtTM qzrefl f,

+18

ftruw{fr

1q,

iF')

\3{"t(T( T;${c\

ft]q qlqd-+1 ErlTcq vEFEr+ItqzrcW ilcT qr

h'dR'r {Ro\eY 3{Tql-6 qel'rffit sq+T ar[elr Yq,lll,qqotoo

\ruRt 3il.E. HT Wt 1Y,Yc1,o{llYq{n 4t-{eTrqre frq4T .TfrTfi l,qo1,YR,{too

Ros{ B{Iqrd TRTIET Tq+r aF[trTT 51u,clR,RlelYq

3{fqcF(

erq?t q-q qrftf,:

T{ ?ilRfzp Efqr {Tqrfr sil-q-fiT qzrcfl qtt kF{ sl'-firrr+] rgIII"I o{ vEqk,,r(tkcqltqrqgi u r

eFFr EFr qqfu ilil flnrtr+1 kflur

qlkflq a.

RoeY BTRTIIr rr{rfioi Trrtufr aFr€Tt RY,fro9,ltol{1\r

T{T 3TI.E. 4I Wt i Y,{Ye ,qo{llYfir wreTIETre rrfr\rf,r .T-frTfr s,sll,1{ltsR,Roe!( BTRTTa TgffiSr TEr+t aFreff 11,YY{,lqRlo9

fr'.17 trt<qffiqkfipr' qTNR

sTrqcF( rfrw+orqrrr Ih,TF'

1agrl-EIrI q=t {e,qlR,11\elYq {e,ql1,11elYq

1 qfqil kEr wt 11,YY{,lqRlos 11,YY1,lqRlost eft< wq-fr 1o,oY1,t(11.9Y 11,y1o,lqQ.11 (q11,1Y{. reU

UIETT 111,1oo,111.R1 1q.,Y1o,lqq. (,1 qq,l1{,1{1. qo

rRr 3n.E.+t <rrm tF( lo qfurril€r ETa lq,{10,{sq.1Yrrd sTI.q (qd eFI"I "n< rrsqfr 11,111,qo{. q'q

rnt BtT.E.+t wrm 6T BTrqtfi - {,llo,suo.lq

1a,wo-qrE Br1-qerF(r oTT-{flR TiltfrteruT.Tryy4q l

"-< {9Lvbfd }iuwW

:II/

-]@lN

ffi

Page 39: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

C-

11.

lq. 10s{ 3TIqr6 T{TI<I TrT+1 Htrnt{f, ?F.qt ffi aFreTr k+ttt:

fffi<q cFq

RoeY BITrnd {grtr+1 (q+l aFr€IT Yo,llg,\^9RlYq

cq Es+t qE erqErd 1o,q\e1,1cRto v

Roe{BTrgra rrffir$r TqSr arr€tr t,log,\g.et Yl{o

Roe{ 3{rrn6 rsr+cqm aT1"1 Ttrfi tfqrq rfi{q

fffitq {sqqqEffiqruT {trfr 1, Yq11,ll\gtooqq qffi ar1-q Brriq{ o

Roe{ 3{R{r6 rrsr;rfrr vq+1 Eq qrq qKfi T+q l, vcll,ll\eloo

Ro. (e1;+1 3mr 1fi qrt BTftrq 3t'm.rft qrw (Paid in advance), _3Tffifi

qIE ${ qr+t

(ca1s in arrears) ( q$il Tftq-or il( $: Frwrqr{ ;rqFme-+r (Forfeited but"not

issued) e)Tcf,{ {il+,r +fi I

Rl. rg"ft (wr6aqre t{r q."a, fta-{n fifu \fl€q ffir( t{r {"+, t.{o,l{R,{lltooqr€ B{-Fq ttEilFFr sTrqrft ffi{i( tqTH\r+} q I

Rt.

RR.

RV.

lt.

q-q ilnre+{r ftrff,{r iw$q+1 ?zrft {.{Hur +tE ru"ft trEFF{re ftrgi +tE Erril+1(6qrTr-e crfl qftqd fr I up1 3{rR{-5, 4ffi 3l-<zRrEI{n qt 4}[qr F.

1Yo,1o1,qo{.oo {6q (H' q I

rrrtrr fteTur+Ty rrr Bn.q.qi' g{ qrsrqre rergr qftRFi Et I wtmt rkI 3Tr.q. +tF.\e,R{o,RRoroI. qr zrfl oTrRffi qrfirqre F.l,Rlq,l lR1vrs sN T{ q-fl BIr.E.E}

3rf,Rr*r{n qt etsqr F.6,Yql,l{11{R I..F'Tr {H' q I

ftTr{rf, qr{&q, uf,c{'nr€ +Tr rfi sn.E.6t g{ qrwr+t 1 qkqrfr trqqre qsr

rcr 6t I rkr qrftf+ qffi or<znr-nrqr qt etqqr F.1vi,o1R,r1t (6q (H q I

zm Bn.q.frt' ?Trnrqre F.{{l,q\eqtq,t em T€ {ff 3Ir.E.4} ffirqr 1, Y1q,q1ltots

{Hfql

a.ffi Eeril 3Tnrtrq rkr BTr.E.qr ,\'+t qE{I 4.dqt qffi t sfuqrf,A gn

r.{-{r a,ffi gffi+rsqT q{ ,t qtqr Br.E.1o\e1/o\el rrr F.l,1qR,1{{t{qq.{qd qtqr F.l,Roc,y\e\et{o qrx q{ \.+t ( qr+t t5rt F.\e{1,\s\eltoq {3il.q. Ro\el /o\sv fl F.t,1{1,oq1t1Y ftf, wq[ F.q,111,e Yeloi q{ 'Tt qilqT

3n.E.Ro\evl\et qT ll1R\e{ltly qH q{ q\rd-ir q{ s{ Er+1 Tof,dlt qil tFrIq-{ qrqat 5-<r Errfr c{-q F.l,1Ro,o1eroo qr{, Bn.E. loe{to\eir w q{ .ril

eqM ffi- qs Tffi ?TFFIqre affi Etlrfl-r unr@wr tw{\r+t q I

zrs ffiq TreTr+t tFr+, ardTi-qrf,{qr rger5qrn dq-r{ q"r;ET uqrer+qri qriF+,

FT+{r F.l ETrcr m6r ilqr (rd+t lo qkqrd ffis w, BNb st=rr< q{ ilefl

e$ q{ ry qrffi-n - Fqqr- qT/\-{^ qfflr rtrqc+T r^qq ( qt{qr F ergcrc+t

R1:

Frrild q-{ qfu qt6{r q.1Xboloo srt qrrfrd,r q{ qfu qfttqr;r 2ffiqz*Ernd q{ qfu qt6{r F.ll,t$

Page 40: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

Tfl s€Trqil Fr.rr rqr€rfi * qfrr g{R ffi enftffi Tf iosyto\etqr qrffiooqqr Tmrfr qM-ffifi fr*r, :

6yffif6 Hqq Umrft rrM kn<ur :

\'.w'rn'4"t

ffFr(zF)

zr.q.qils(q) gq=TR

q{Fn

Ffr d_(q)

toopoo I

+{fi(B) '|-slf

(zF'+cr+T+q+g)

1i,oo,ooc,. j l,Ro,ooo 1,oo,ooo 1,{o,cYtr. t1 1Q,9o,e vg.11

F.l e,oooloolo,oooloo

(q) 3rq gfur :

p

GF') tHrh:m/ffiI -qrFr6r

(q)ffiqrffi+,l

ufsff(zF+(t)

$.'l {,oooloo

Page 41: BRS Neupane & Co. Chartered Accountants Kumari Marg, House P.O. Box Naxal… · 2019. 3. 13. · BRS Neupane & Co. Chartered Accountants Kumari Marg, House No,43 P.O. Box 8137, Naxal,

a

at tcnmttrur$r wFdrm Euqutfi

Mt 1Er$Eiil)

+6,t rt E6t atffrfrr T qtseo,e?qqu fm uiffi furfl rrtqil Hrt wwo,-t Ba CoVz fi Eq.rqu Esilftrfr T.\e?euq?ottse wf{rt Effi {qffr CI-S rrt6t E I f fuEw fu'ni@ardgfiotfuqufr il^. I Ftril ilrn gtng q{)

ffi Ts EEt atwnn r. qool,uBelue Hlsfd ry VrR Eril tqt** ** qrsm ilpt BTrffiT qn, ?0!u 6t ilirr re {sfrfufi rrurdr nqt qut q{ f. UUts,lg?tBU VrS Ed a,fi u* tfgg+iE I ffulfvr w'a?r r@ orgy'fr et

Mii. I Hfunudtatq)

uT E6t',WrTl. -t qr6t ifi,ilr6t yo/oqTtTt T6rF T. 1tsU,Q,tu,8vqqo {Tfi EmqTr q.frn,aitErfrt E{ t6 qrst Erirer Wailffr w onftto qttflr t lo,qsu,uu?tog frfqfi qdt 6i.rHTqd tfrgai e r (fuqw wrayr r@ e.rygfr et

ffit B (ffiirg4

frI?rfiT f{ ?oVu 6t Eqrr 1? 0rSsR ffi qTr q? 6t rffi ffir EFT.FT En ut tr{orwfrt uE {trct rfiH ir t 1 (rcr $+r udfifrrcr frr6t il0r nnBEil sd *ErrT 6grffi qtifi rrq qft 9r6t iilm q?" orNrt 6T qE tr*Tror v* ilg6t wrmrs tqfi,tfr srr{fi,-trM uFr y{ ge ilrEn fu arur,zilrym trrf,Tfrr E{ fu r* Hrt t e,oootooq{6frrrMtcr

Euqtrftt p (frqfrq{qd)

ffrro-t Vd, ?oVr ri Eq,r u olTtrt efrt vqfrq|'s, qffr I !ffiftrc qI{ afi r{ cr$nuqord am, ztqm uamr wrqoi srctar sd f sou,6rz ua qetgot t(

*Y'"-L, s -;'*W)*"+',J$,r'