Agricultural Development Bank Limited
Condensed Consolidated Statement of Financial Position
As on Quarter ended 32 Ashad, 2083
Assets Group This Quarter Ending Group Immediate Previous Year Ending Bank This Quarter Ending Bank Immediate Previous Year Ending
| Cash and cash equivalent | 8,158,861,283 | 4,621,015,437 | 8,158,717,227 | 4,620,869,932 |
| Due from Nepal Rastra Bank | 18,795,907,519 | 22,803,136,509 | 18,795,907,519 | 22,803,136,509 |
| Placement with Bank and Financial Institutions | 17,879,452,500 | 10,024,031,769 | 17,879,452,500 | 10,024,031,769 |
| Derivative financial instruments | 34,491,567 | 11,766,979 | 34,491,567 | 11,766,979 |
| Other trading assets | 1,289,167,849 | 1,455,830,891 | 1,265,696,308 | 1,423,863,106 |
| Loan and advances to B/FIs | 1,939,065,150 | 2,900,424,319 | 1,939,065,150 | 2,900,424,319 |
| Loans and advances to customers | 247,145,223,957 | 212,616,735,256 | 247,145,223,957 | 212,616,735,256 |
| Investment securities | 114,861,726,211 | 96,666,403,879 | 114,523,674,527 | 96,356,593,172 |
| Current tax assets | 424,518,969 | 18,200,414 | 424,299,370 | 18,491,920 |
| Investment in subsidiaries | - | - | 29,013,000 | 29,013,000 |
| Investment in associates | - | - | - | - |
| Investment properties | 1,377,919,996 | 1,306,220,658 | 1,377,919,996 | 1,306,220,658 |
| Property and equipment | 2,427,325,349 | 2,452,820,094 | 2,421,831,190 | 2,447,375,630 |
| Goodwill and Intangible assets | 20,092,350 | 23,142,168 | 20,092,350 | 23,142,168 |
| Deferred tax assets | - | - | - | - |
| Other assets | 6,119,334,491 | 6,946,841,129 | 6,118,740,416 | 6,946,527,656 |
| Total Assets | 420,473,087,191 | 361,846,569,502 | 420,134,125,077 | 361,528,192,074 |
| Liabilities | ||||
| Due to Bank and Financial Institutions | 1,345,912,038 | 786,684,697 | 1,345,912,038 | 786,684,697 |
| Due to Nepal Rastra Bank | - | - | - | - |
| Derivative financial instruments | - | - | - | - |
| Deposits from customers | 347,219,350,976 | 293,358,733,178 | 347,219,869,157 | 293,358,979,198 |
| Borrowing | 2,553,414,202 | 2,804,657,063 | 2,553,414,202 | 2,804,657,063 |
| Current Tax Liabilities | - | - | - | - |
| Provisions | - | - | - | - |
| Deferred tax liabilities | 464,971,508 | 454,266,869 | 391,658,494 | 385,035,851 |
| Other liabilities | 9,236,048,863 | 5,102,729,796 | 9,230,017,094 | 5,094,071,709 |
| Debt securities issued | 20,486,926,328 | 20,481,846,212 | 20,486,926,328 | 20,481,846,212 |
| Subordinated Liabilities | - | - | - | - |
| Total liabilities | 381,306,623,915 | 322,988,917,815 | 381,227,797,313 | 322,911,274,730 |
| Equity | ||||
| Share capital | 19,738,231,090 | 19,287,936,300 | 19,738,231,090 | 19,287,936,300 |
| Ordinary Share | 14,305,519,090 | 13,855,224,300 | 14,305,519,090 | 13,855,224,300 |
| Preference Share(Irredeemable) | 5,432,712,000 | 5,432,712,000 | 5,432,712,000 | 5,432,712,000 |
| Share premium | - | - | - | - |
| Retained earnings | 1,301,764,209 | 2,855,232,224 | 1,262,186,665 | 2,816,669,319 |
| Reserves | 18,107,516,121 | 16,696,802,931 | 17,905,910,009 | 16,512,311,725 |
| Total equity attributable to equity holders | 39,147,511,420 | 38,839,971,455 | 38,906,327,764 | 38,616,917,344 |
| Non-controlling interest | 18,951,856 | 17,680,232 | - | - |
| Total equity | 39,166,463,276 | 38,857,651,687 | 38,906,327,764 | 38,616,917,344 |
| Total liabilities and equity | 420,473,087,191 | 361,846,569,502 | 420,134,125,077 | 361,528,192,074 |
Condensed Consolidated Statement of Profit or Loss
For the Quarter ended 32 Ashad, 2083
Particulars Group Current Year This Quarter Group Current Year Up to This Quarter (YTD) Group Previous Year Corresponding This Quarter Group Previous Year Corresponding Up to This Quarter (YTD) Bank Current Year This Quarter Bank Current Year Up to This Quarter (YTD) Bank Previous Year Corresponding This Quarter Bank Previous Year Corresponding Up to This Quarter (YTD)
| Interest income | 5,527,951,742 | 20,975,114,629 | 6,319,642,054 | 22,449,057,181 | 5,527,761,800 | 20,974,502,039 | 6,319,498,416 | 22,448,469,998 |
| Interest expense | 3,040,760,402 | 11,853,029,063 | 2,997,969,005 | 13,000,996,285 | 3,040,747,780 | 11,852,993,779 | 2,997,974,868 | 13,001,002,826 |
| Net interest income | 2,487,191,340 | 9,122,085,566 | 3,321,673,049 | 9,448,060,896 | 2,487,014,020 | 9,121,508,260 | 3,321,523,548 | 9,447,467,172 |
| Fees and commission income | 553,003,686 | 1,792,329,192 | 530,452,790 | 1,628,433,273 | 553,003,686 | 1,792,329,192 | 530,452,790 | 1,628,433,273 |
| Fees and commission expense | 36,671,702 | 76,255,446 | 23,979,208 | 63,180,740 | 36,671,702 | 76,255,446 | 23,979,208 | 63,180,740 |
| i. Others(+/-) | 15,527,052 | (113,980,761) | ||||||
| ICTL Reserve | (38,639,876) | (59,813,833) | ||||||
| Fair value through profit and Loss | 54,166,928 | (54,166,928) | ||||||
| Net Profit or (loss) for the Qtr ended on | 32 | 2083 | 572,659,225 | 2,423,005,745 | ||||
| Opening Retained Earnings as on Shrawan | 1, | 2082 | 2,816,669,319 | 2,136,087,575 | ||||
| Adjustments(+/-) | - | - | ||||||
| Distribution: | ||||||||
| Bonus Share Issued | (450,294,790) | (403,550,222) | ||||||
| Cash Dividend Paid | (1,676,847,089) | (1,338,873,778) | ||||||
| Total Distributable Profit or (Loss) as on Qtr end Ashad | 2083 | 1,262,186,665 | 2,816,669,320 | |||||
| Annualised Distributable Profit/(Loss) per Share | 6.54 | 17.98 | ||||||
Ratios as per NRB Directive
Particulars Group Current Year This Quarter Group Current Year Upto This Quarter (YTD) Group Corresponding Previous Year This Quarter Group Corresponding Previous Year Upto This Quarter (YTD) Bank Current Year This Quarter Bank Current Year Upto This Quarter (YTD) Bank Corresponding Previous Year This Quarter Bank Corresponding Previous Year Upto This Quarter (YTD)
Capital Fund to RWA - 13.29% - 13.93% - 13.29% - 13.93%
Tier 1 Capital to RWA - 11.35% - 11.92% - 11.35% - 11.92%
CET 1 Capital to RWA - 9.85% - 10.42% - 9.85% - 10.42%
| Non-Performing loan (NPL) to total Loan | - | - | - | - |
| Total Loan Loss Provision to Total NPL | - | - | - | - |
| Cost of Funds | - | - | - | - |
| Credit to Deposit Ratio | - | - | - | - |
| Base Rate | - | - | - | - |
| Interest Rate Spread | - | - | - | - |
| Return on Equity (Annualized) | - | - | - | - |
| Return on Assets (Annualized) | - | - | - | - |
Notes:
1. The above figures are subject to change as per direction of the Regulators/Statutory Auditors.
2. Figures are regrouped/rearranged/restated whereas necessary for consistent presentation and comparison.
3. Personnel Expenses include provision for employee bonus calculated at 5% of profit before bonus and tax as per the provisions made for government controlled entity in the bonus bylaws 2075.
4. Loan and Advances to Customer is presented net of impairment charges and includes interest accruals and staff loans and advances.
5. Loan administration fees that are integral part of effective interest rate (EIR) is considered immaterial and hence not considered while computing the effective interest rate.
6. Coupon rate of the loan and advances has been considered as effective interest rate(EIR) for the recognition of Interest Income as per NFRS 9.
7. The Group Financial Statements includes two Susidiaries namely Kosh Byabasthapan Company Limited, having 93.45% holding and Gobar Gas Company having 83.96% holding. 100 percent impairment allowance has been provided against the investment in Gobar Gas Company.
8. All Inter-company transactions and outstanding balances among group companies are adjusted in Group Financial Statements.
9. Other Comprehensive Income is not considered while computing Earnings Per Share and calculated after dividend to Preference Shareholders.
10. Debt securities issued represents debenture worth Rs. 2,500 million and Agri bond worth Rs. 18,000 million .
11. Recognition of interest income on Loan & Advances has been based upon NRB 'Guidance Note on Interest Income Recognition, 2025'.
12. The Bank, following regulatory backstop as mentioned Clause 16 of “NFRS 9- Expected Credit Loss Related Guidelines, 2024” has recognized on credit exposures as the higher of total ECL calculated as per NFRS 9 and existing regulatory provisions as mentioned in Unified NRB Directives no 02.
13. Detailed interim financial report has been published in the Bank's website www.adbl.gov.np
कृषि विकास बैंक लि.
त्रैमासिक प्रतिवेदन
आर्थिक वर्ष २०८२/८३ चौथो त्रैमास (२०८३ आषाढ मसान्त)
धितोपत्र दर्ता तथा निष्कासन नियमावली २०७३, नियम २६ (१) अनुसूची १४ अनुसार
१. सम्बन्धित पक्ष (Related Party) बीच भएको कारोबार
नरहेको ।
२. प्रमुख वित्तीय अनुपातहरू
प्रतिशेयर आम्दानी/(नोक्सानी) (रु.) १६.११
| Net fee and commission income | 516,331,984 | 1,716,073,746 | 506,473,582 | 1,565,252,533 | 516,331,984 | 1,716,073,746 | 506,473,582 | 1,565,252,533 |
| Net interest, fee and commission income | 3,003,523,324 | 10,838,159,312 | 3,828,146,631 | 11,013,313,429 | 3,003,346,004 | 10,837,582,006 | 3,827,997,130 | 11,012,719,705 |
| Net trading income | 222,259,034 | 151,898,139 | 274,899,090 | 575,102,634 | 223,240,640 | 153,468,296 | 273,363,798 | 562,603,727 |
| Other operating income | (127,687,624) | 235,645,275 | (114,813,817) | 127,887,935 | (127,687,624) | 226,882,249 | (114,823,155) | 127,758,910 |
| Total operating income | 3,098,094,734 | 11,225,702,726 | 3,988,231,904 | 11,716,303,998 | 3,098,899,020 | 11,217,932,551 | 3,986,537,773 | 11,703,082,342 |
| Impairment charge/(reversal) for loan and other losses | (792,782,696) | 1,172,658,423 | (286,048,174) | 630,772,010 | (792,782,696) | 1,172,658,423 | (286,048,174) | 630,772,010 |
| Net operating income | 3,890,877,430 | 10,053,044,303 | 4,274,280,078 | 11,085,531,988 | 3,891,681,716 | 10,045,274,128 | 4,272,585,947 | 11,072,310,332 |
| Operating expense | ||||||||
| Personnel expenses | 1,618,456,550 | 4,512,776,820 | 1,282,229,981 | 4,173,639,253 | 1,616,824,343 | 4,508,578,445 | 1,281,351,338 | 4,170,248,770 |
| Other operating expenses | 373,379,674 | 1,188,813,054 | 293,850,694 | 1,256,811,753 | 372,863,892 | 1,187,114,869 | 293,423,102 | 1,255,556,019 |
| Depreciation & Amortisation | 79,462,732 | 406,494,530 | 86,165,999 | 436,194,143 | 79,322,961 | 405,990,284 | 85,682,284 | 435,676,005 |
| Operating Profit | 1,819,578,474 | 3,944,959,899 | 2,612,033,404 | 5,218,886,839 | 1,822,670,520 | 3,943,590,530 | 2,612,129,223 | 5,210,829,538 |
| Non operating income | (7,832,271) | 4,934,127 | 15,464,651 | 16,520,914 | (7,832,271) | 4,934,127 | 15,464,651 | 16,520,914 |
| Non operating expense | - | - | 7,100,000 | 7,100,000 | - | - | 7,100,000 | 7,100,000 |
| Profit before income tax | 1,811,746,203 | 3,949,894,026 | 2,620,398,055 | 5,228,307,753 | 1,814,838,249 | 3,948,524,657 | 2,620,493,874 | 5,220,250,452 |
| Income tax expense | 577,360,491 | 1,316,219,973 | 732,404,131 | 1,489,818,240 | 578,170,365 | 1,317,882,822 | 732,438,044 | 1,487,834,257 |
| Current Tax | 265,277,170 | 1,028,588,501 | 759,969,670 | 1,450,756,130 | 265,758,381 | 1,028,154,075 | 758,924,522 | 1,448,612,845 |
| Deferred Tax | 312,083,321 | 287,631,472 | (27,565,539) | 39,062,110 | 312,411,984 | 289,728,747 | (26,486,478) | 39,221,412 |
| Profit/(loss) for the period | 1,234,385,712 | 2,633,674,053 | 1,887,993,924 | 3,738,489,513 | 1,236,667,884 | 2,630,641,835 | 1,888,055,830 | 3,732,416,195 |
Condensed Consolidated Statement of Comprehensive Income
| Profit/(loss) for the period | 1,234,385,712 | 2,633,674,053 | 1,887,993,924 | 3,738,489,513 | 1,236,667,884 | 2,630,641,835 | 1,888,055,830 | 3,732,416,195 |
| Other Comphrensive Income | (730,167,939) | (644,959,783) | 28,728,657 | 81,421,189 | (736,249,991) | (664,384,327) | 33,410,528 | 85,272,889 |
| Total Comphrensive Income | 504,217,773 | 1,988,714,270 | 1,916,722,581 | 3,819,910,702 | 500,417,893 | 1,966,257,508 | 1,921,466,358 | 3,817,689,084 |
| Basic earnings per share | 32.24 | 16.13 | 52.15 | 24.63 | 32.30 | 16.11 | 52.16 | 24.59 |
| Diluted earnings per share | 32.24 | 16.13 | 52.15 | 24.63 | 32.30 | 16.11 | 52.16 | 24.59 |
| Profit attributable to: | ||||||||
| Equity holders of the Bank | 1,234,535,294 | 2,633,475,310 | 1,887,997,981 | 3,738,091,445 | 1,236,667,884 | 2,630,641,835 | 1,888,055,830 | 3,732,416,195 |
| Non-controlling interest | (149,582) | 198,743 | (4,057) | 398,068 | - | - | - | - |
| Total | 1,234,385,712 | 2,633,674,053 | 1,887,993,924 | 3,738,489,513 | 1,236,667,884 | 2,630,641,835 | 1,888,055,830 | 3,732,416,195 |
Statement of Distributable Profit or Loss
For the Quarter ended 32 Ashad, 2080
(As per NRB Regulation)
Amount in Rs.
Bank
| Particulars Current Year Upto this Quarter YTD Previous Year Corresponding Qtr YTD | ||
| Net Profit or (loss) as per statement of profit or loss | 2,630,641,835 | 3,732,416,195 |
| 1. Appropriations | ||
| a. General Reserve | 526,128,367 | 746,483,239 |
| b. Capital Redemption Reserve | - | 500,000,000 |
| c. Exchange Fluctuation Fund | 23,287,960 | 1,239,499 |
| d. Corporate Social Responsibity Fund | 26,306,418 | 37,324,162 |
| e. Employees Training Fund | 25,284,465 | 20,227,835 |
| f. Other | 33,701,462 | 4,244,496 |
| CSR Expenses transferred to Retained earning from CSR Reserve | (21,298,538) | (26,907,777) |
| Realised gain upto previous year on equity share investment measured at FVTOCI transferred to Retained Earnings | - | 6,152,273 |
| Investment Adjustment Reserve | 55,000,000 | 25,000,000 |
| Profit or (loss) before regulatory adjustment | 1,995,933,163 | 2,422,896,964 |
| Regulatory Adjustment: | ||
| a. Interest receivable (-)/previous accrued interest received (+) | (89,980,747) | 349,244,048 |
| b. Short loan loss provision in accounts (-)/reversal (+) | - | - |
| c. Short provision for possible losses on investment (-)/ reversal (+) | - | - |
| d. Short loan loss provision on Non Banking Assets (-)/ reserval (+) | (37,667,247) | (59,068,784) |
| e. Deferred tax assets recognised (-)/ reversal (+) | - | - |
| f. Goodwill recognised (-)/ impairment of Goodwill (+) | - | - |
| g. Bargain purchase gain recognised (-)/reversal (+) | - | - |
| h. Actuarial loss recognised (-)/reversal (+) | (1,311,152,996) | (176,085,722) |
प्रतिशेयर खुद मूल्य (रु.) २३१.७१
प्रतिशेयर कुल सम्पत्ति मूल्य (रु.) २,८९६.६१
तरलता अनुपात (%) ३७.४५
३. व्यवस्थापकीय विश्लेषण
(क) त्रैमासिक अवधिमा संस्थाको मौज्दात, आम्दानी र तरलतामा कुनै परिवर्तन भएको भए सोको प्रमुख कारण सम्बन्धी विवरण
समीक्षा अवधिमा अर्थतन्त्रमा देखिएको अन्योलताका कारणले बैंकको कर्जा व्यवसाय आशातित विस्तार हुन सकेको छैन । तथापि निक्षेप मौज्दातमा भने सकारात्मक वृद्धि गरिएको छ । बैंकको कारोबार नियमित रहेको र तरलता सन्तोषजनक रहेको छ ।
(ख) आगामी अवधिको व्यावसायिक योजनाको सम्बन्धमा
कर्जाको सन्तुलित भण्डार कायम तथा उत्कृष्ट गुणस्तर कायम गर्दै, ग्राहकको चाहना तथा व्यवसायको सम्भाव्यता अनुरूप Digital बैंकिङ सेवा ग्रामीण स्तरसम्म उपलब्ध गराइनेछ । किसान क्रेडिट कार्ड, फोन लोन, ओभरड्राफ्ट कार्ड आदिको सेवा थप विस्तार गरिनेछ । व्यवसायमा अन्तरनिहित जोखिमको प्रभावकारी व्यवस्थापन गर्दै शेयरधनी र सम्बद्ध सरोकारवालाहरूको अधिकतम हित हुने गरी व्यवसायको विस्तार गर्नुका साथै सेवामूलक कार्यक्रम सञ्चालन गरिनेछ ।
(ग) विगतको अनुभवबाट सङ्गठित संस्थाको मौज्दात, नाफा वा नगद प्रवाहमा तात्त्विक असर पार्न सक्ने घटना, अवस्था आदि भएमा सो सम्बन्धी विश्लेषणात्मक विवरण
विश्व अर्थतन्त्रमा देखिएको असामञ्जस्यता आदिका कारण राष्ट्रिय अर्थतन्त्रसँगै बैंकिङ व्यवसाय समेत प्रभावित भइरहेको अवस्थामा अर्थतन्त्रलाई लयमा फर्काउन, सरकार र नेपाल राष्ट्र बैंकबाट ल्याइएका विभिन्न सुधारका उपायहरूले अर्थतन्त्रमा सुधार आउनसक्ने विश्वास गर्न सकिन्छ । तरलता र लगानी योग्य पुँजीमा आएको सुधारले बैंकिङ व्यवसायलाई सजगताका साथ चुस्त व्यवस्थापन गर्दै बैंकका गतिविधिहरूलाई विविधीकरण सहित अघि बढाइएको छ ।
४. कानूनी कारबाही सम्बन्धी विवरण
देहाय अनुसारको मुद्दा दायर भएको भए, मुद्दा दायर भएको मिति, विषय, मुद्दा दायर भएको संस्थापक वा सञ्चालकको नाम र सम्भाव्य कानूनी उपचार सम्बन्धी विवरण
(क) त्रैमासिक अवधिमा सङ्गठित संस्थाले वा संस्थाको विरुद्ध कुनै मुद्दा दायर भएको भए
यस बैंकको पक्ष विपक्षी भई अदालतमा हालसम्म १५२ वटा मुद्दाहरू विचाराधीन अवस्थामा रहेको छ ।
(ख) सङ्गठित संस्थाको संस्थापक वा सञ्चालकले वा संस्थापक वा सञ्चालकको विरुद्धमा प्रचलित नियमको अवज्ञा वा फौजदारी अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर गरेको वा भएको भए
यस बैंकको जानकारीमा आएको छैन ।
(ग) कुनै संस्थापक वा सञ्चालक विरुद्ध आर्थिक अपराध गरेको सम्बन्धमा कुनै मुद्दा दायर भएको भए
यस बैंकको जानकारीमा आएको छैन ।
५. सङ्गठित संस्थाको शेयर कारोबार सम्बन्धी विश्लेषण
(क) धितोपत्र बजारमा भएको सङ्गठित संस्थाको शेयरको कारोबार सम्बन्धमा व्यवस्थापनको धारणा
बैंकको शेयर कारोबार नियमित एवं सन्तोषजनक रूपमा हुँदै आएको छ ।
(ख) त्रैमासिक अवधिको शेयरको अधिकतम, न्यूनतम, अन्तिम मूल्य, कारोबार भएको कुल दिन तथा कारोबार सङ्ख्या
शेयरको अधिकतम मूल्य न्यूनतम मूल्य अन्तिम मूल्य शेयर कारोबार भएको कुल दिन कुल शेयर कारोबार सङ्ख्या
३२२.०० ३०२.०० ३०९.०० ६४ १६,०६,३४८
६. समस्या तथा चुनौती
सङ्गठित संस्थाले वहन गर्नुपरेको समस्या तथा चुनौती स्पष्ट रूपमा उल्लेख गर्नुपर्ने र उक्त समस्या तथा चुनौतीलाई सङ्गठित संस्थाको आन्तरिक र बाह्य भनी वर्गीकरण गरी त्यस्तो समस्या तथा चुनौती समाधान गर्न व्यवस्थापनले अवलम्बन गरेको रणनीति सम्बन्धी विवरण
आन्तरिक समस्या र चुनौती
• सञ्चालन लागत ।
• कर्जाको गुणस्तर ।
• तरलता व्यवस्थापन ।
बाह्य समस्या र चुनौती
• अर्थतन्त्रमा देखिएको मन्दी र यसले पारेको प्रभाव ।
• सूचना प्रविधिको क्षेत्रमा चुनौती र अनुपालन लागतमा वृद्धि ।
चुनौती समाधान गर्न व्यवस्थापनले अवलम्बन गरेको रणनीति
उपरोक्त समस्याको समाधान तथा चुनौतीहरूको सामना गर्न बैंकले थप सजगताका साथ समग्र सञ्चालन प्रणालीमा समयसापेक्ष सुधार गर्दै आएको छ ।
• उपलब्ध स्रोत र साधनको अधिकतम परिचालन गरी व्यवसाय वृद्धि तथा विविधीकरण गरिएको ।
• प्रतिस्पर्धी ब्याजदर कायम गर्न सञ्चालन खर्चमा कटौती र न्यून लागतको निक्षेप र दीर्घकालीन स्रोत सङ्कलनमा जोड दिँदै कर्जा निक्षेप सम्मिश्रणलाई थप सन्तुलित बनाउँदै लगिएको ।
• व्यवसायमा थप नियन्त्रण हुने गरी केन्द्रीकृत व्यवसायको अवधारणा अवलम्बन गरिएको ।
• Digital Banking कारोबारलाई expedite गर्दै लगिएको ।
७. संस्थागत सुशासन
प्रचलित नीति, नियम तथा निर्देशनहरूको प्रभावकारी रूपमा पालना गरिएको छ । बैंक व्यवस्थापन आफ्ना शेयरधनीहरू, सर्वसाधारण निक्षेपकर्ता तथा सम्पूर्ण सरोकारवालाहरूको हित संरक्षणका लागि सदैव प्रतिबद्ध रहेको छ ।
८. सत्य, तथ्य सम्बन्धमा प्रमुख कार्यकारी अधिकृतको उद्घोषण
आजका मितिसम्म यस प्रतिवेदनमा उल्लिखित जानकारी तथा विवरणहरूको शुद्धता सम्बन्धमा म व्यक्तिगत रूपमा उत्तरदायित्व लिन्छु । साथै म यो उद्घोषण गर्दछु कि मैले जाने बुझेसम्म यस प्रतिवेदनमा उल्लिखित विवरणहरू सत्य, तथ्य र पूर्ण छन् र लगानीकर्ताहरूलाई सुसूचित गर्न तथा निर्णय लिन आवश्यक कुनै विवरण, सूचना तथा जानकारीहरू लुकाइएको छैन ।
