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        IDA CREDIT:5728-NP, GoN BUDGET HEAD: 50108122-5 & 50108123-5
                        As at 32 Ashrd 2079 (i.e   Jily 16,2022\




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                         NEPAL EL                                               |.tjfHORITY
   Power Sector Reform and Sustaina                                                Development Project(PSRSHDp)
             IDA CREDIT:5728-Np, GoN                                              D: 501081,22-5 & 50108123-5

                                                     Government of Nepal Share
                                                 As at 32 Ashad 2079 (i.eJuly 76,2022)
                                                                                                                   Atrdited PA Fy 2078-79
                                                                                                                              Schedu te-
                                                                                                                              JLfleC|u le-1
               Description                         Up to Previous Year            This Year (Rs.)
                                                            (Rs.)                                               Up to This Year (Rs.)
                                                                                       Total
 GoN Share PSRSHDP                                         r25,875,639.73                 (115,815,639.73)                 10,000,000.00
 GoN Share AVNEA                                                    70,013.39                   857,625.00                   927,638.39
 GoN Share AITMTL                                           24,855,732.35                   12,446,36'1,.94             37,302,094.79



                                        Total              750,747,385.46                 (702,571,652.89\                 48,229,732.57

                                           Government of Nepal Loan (Cash from GoN)
                                                  As at 32 Ashad 2079 (i.e July 16, 2022)
                                                                                                              Schedule-2
              Description                          Up to Previous Year            This Year (Rs.)
                                                           (Rs.)                                               Up to This Year (Rs.)
                                                                                       Total
GoN Loan UAHEL                                               3,333,000.00                   59,349,900.00               62,682,900.00
GoN Loan_AVNEA
CoN Loan_AITMTL                                             26,666,000 00                                               26,666,000.00



                                        Total               29,999,000.00                   59,349,900,00               89,348,900.00

                                            Government of Nepal Loan (IDC payable)
                                                  As at 32 Ashad 2079 (i.e July 76,2022\
                                                                                                              Schedule-2-l
              Description                          Up to Previous Year            This Year (Rs.)
                                                           (Rs.)                                               Up to This Year (Rs.)
                                                                                       Total
Gon Loan (lDC Payable -GoN part)

IDA Loan(lDC Payable to NEA- IDA
                                                                                            11,645,923.83               "tl,645,923.83
Part)UAHEL

                                        Total                                               17,645,923.83               "t7,645,923.93


                                                Government of Nepal Loan (IDA Credit)
                                                 As at 32 Ashad 2079 (i.e July 76,2022)
                                                                                                                             Schedule-3
                                                   Up to Previous Year            l his Year (Rs.)
             Description                                                                                       Up to This Year (Rs.)
                                                           (Rs.)                      Total
3on Loan (IDA Credit)-PSRSHDp                               772,406,829.39                  36,445,552.58             808,852,387.97
3on Loan (IDA Credit)-AVNEA                                 48,377,255.25                   77,459,039.84             725,830,295.09
lon Loan (lDA Credit)-AITMTL                                                                32,707,245.27              32,707,245.21,



                                        Total               820,778,084.64              L46,617,837.63                967,389,922.27



                                                   GoN Loan [Exchange (gain)/Loss]
                                                 As at 32 Ashad 2079 (i.e July 76,2022)
                                                                                                                           Schedule-3-l
     Exchange(Gai n)Aoss-Loan                                                    This Year (Rs.)
                                                                                                              Up to This Year (Rs.)
IDA Loan(Exchange (gain)/       loss)
PSRSHDP                                                      40,317,495.78                 59,856,363 93
AVNEA                                                              667,579.07               6,9"t7,876.37
AITMTL                                                                                      7,595,497.45
                                NEPA
          Power Sector Reform and Sus
                rDA cREDrr:5728-Np                   ,                                               ff_;fll,r"r.Jl|SRSHDP)

                                                   A
                                                                                                                       Audited pA Fy 2078_79

                       Description                          Up to Previous Year               This Year (Rest.)
                                                                   (Rest.)                                            Up to This Year (Rest.)
                                                                                                   Total
 G!),r,n Loan   (lDA Crant)




                                              Total


                                                               NEA Sources
                                                   As at 32 Ashacl 2079 (i.e July 16,2022)

                                                                                                                                  Schedules-5
                      Description                           up to l'revious year          t    his Year (Rest.)
                                                                   (Rest.)                                            Up to This Year (Rest.)
                                                                                                   Total
NEA Source (Inte. rrnitiT     OtllerEioiif                         (735,279,887.67)                 (66,305,178.53)
NEA Source AVNEA                                                                                                               (201,s25,066.20)
                                                                       1,500,000,00                   1,s00,000.00
NEA Source AITMTL                                                                                                                 3,000,000.00
                                                                     (44,657,777.35)                   (447,364.53)             (45,105,135.88)



                                              Total                (178,377,6s9.021                 (65,252,s43.061           (243,630,202.081


                                                                 NEA Share
                                               As at 32 Ashad 2079 (i.e July 16,2022)
                                                                                                                                enha..l'
                      Description                           Up to Previous Year          This Year (Rest.)
                                                                  (Rest.)                                             Up to This Year (Rest.)
                                                                                              Total
GoN Share Through NEA to UAHEL
     Up to pre.vious year transfer(As per Sch_1)
                                                                                                   725,875,639.73              725,875,639.73
    Addition this year
                                                                                                   190,000,000.00              190,000,000.00
    NEA's Share
                                                                                                    442,757,787.58             442,75't,787.58

                                             TotaI                                                 758,567,421..31.            758,567,42r.31.

                                                       Sundry Liabilities & provisions
                                               As a t 32 Ashad 2079 (i,e July 16, 2022)
                                                                                                                                  Schprlrrlcs-6
                     Description                         Up to Previous Year (Rs.)        This Year (Rs.)
                                                                                                                      Up to This Year (Rs.)
                                                                                               Total
UAHEL Liabiliries                                                     8,498,330.00                  28,2L2,548.75               36,770,878.7s
AVNEA Liabilities                                                    1,8,075,971..65                (s,334,562.22)              12,741,,409.43
AITMTL Liabiliries
                                                                                                    77,430,463.38               77,430,463.38



                                             Total                   26,574,301..65                 40,308,449.91.              66,882,75r.56

                                                       Outstanding Replenishment
                                               As at 32 Ashad 2079 (i.e July 76,2022)
                                                                                                                                 q.h6r,
                     Description                        Up to Previous Year (Rs.)         This Year (Rs.)
                                                                                                                      Up to This Year (Rs.)
                                                                                               Total
  rsranolng l(ePlenlshment                                         178,028,395 76                  (87,987,482.75)                                rabrri)




                                                                                         f\
                                             Total                 L'1,8,028,395.76                (81,981,482.751             36,046,913.01


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                                                                                         NEPAL ELECTRlCITY AUTHORITY
                                                                TNGINEFRING DIRECTORATE
                                          POWER SECTOR REFORM AND SUSTAINABLE HYDROPOWER DEVELOPMENT PROIECT
                                                                                         MAHARAJGUNI /, KATHMTiNDU
                                                                                                  Audited'PA F\ 2078-7')
                                                                       As at 32 Ashad 2079 (i e July 16,2022)
                                                                   Schedule Showing Details of Exchange Gain/Loss

                                                                                                                                                                                                                           Schedule : - 14-1
                                                                                                                                         Ixcha nge
SN       )articulars                           y'alue Date                           u5[                             usc                                          EQV NPR                                        EQV NPI                 Balance
                                                                                                                                             RatF
         Balan(:e at the end of 2078 Asar 3                                                           996 208.92                             9.04       118,588,709 84                                                       118.588,709.84
     ) Debited at Desisnated Account              25J ul-2                                                     1995 9                        8.75                47451600                                                    118 r14.193.84
         )ebited at DesiPnated Account            25Jul-21                                                          144 8:                  18 75                        t7 t9900                                            1r.8 096 994 84
         )ebited at Desisnated Account            25 -J ul-? I                                                 1750 4:                      18.75                207 861 25                                                  117 889 131,59
       Debited     at Designated Account           2    5-Jul-2     I                                          455t 1l                      787                   540 444 45                                                 1-rt,348,687.14
     6 Debited     at Desisnated Account           25Jul-21                                               I   trE94        4',              18.75           ll   524 968 80                                                  ro3,823,7L8.34
     7 Debited     at Designated Account           25-Jul-2         I                                                55',7 |                18 74                            661500                                          103.817,103,34
     8 Debited     at Desienated Account          0-Aup-2                       100179   I   08                                             18 52                                                             |89691t880     222.786.4221,4
     9 Debi ted       Desisnated Account               4-Oct2l                                                 9L-r7 9                      78 29            | 080 928 00                                                    227 705 494.14

 LO      )ebitr:d at Desisnated Account                4-Oai-21                                                t09'7 24                     L8 29                 t29 792 00                                                      1 575 702    1,4

 L1       lahit,'d ri np<ion:ra.l                      4-Oct-21                                                     422    ol              tt8.29                        49 920 00                                           221,525,782 74
 L2      )ebitr?d at Desrenated Account                4"Oct-2 I                                              1861,1       4l               18 29            2.20t 900 92                                                    219,323,447.2
 l3 -rediled at Desienated Accounl                     4-Oc!21                                                 rJt9'71                       829                  203 424 50                                                 2r9.L20.456 7
    )ebit:d at Designated Account                      4-Or1-2                                                  2af,       4'1              t8.29                        l:t 5lI               67                            2   19.086,925.0s
 I)      )ebit3d at DesiPnated Account                 4-Oct-z      I                                               111 02                   829                         87.      |   82 t0                                  2t8.999.742.95
 1           at Desisnated
         Deblted                    Accoun'l           4-Oct                                                                                 8.29                             |,114 )5                                       278 997 968 60
 1           at DesiP.nated
         Debited                    Account            4-Oct-?l                                                           -]]4               8.29                        38 325 96                                           2r8 959 642 64
 1           at Desisnated
         Debited                    Account            4-Octs                                                        280                    18 29                        ll,2         |   5       8l                         214 926.426 a\
 1           at DesiPnated
         Debited                    Account            4-Oct2           L                                           864 7t                  18.29                    I   02 236 55                                           2r8 824 r40 26
 ).4 Debited at Designated          Account            4-Oct                                                        149 4                   1,8 29                       88 611                   7l                         218,135,492 55
 21 Debited at Desisnated           Account            l-Orl                                                          4901                  18 29                 579 62                  | 00                               2r.8.155.87r 55
 22 Debited at Desisnated Account                      ,1-Oct-                                                                              18 29                   I 7?4 l5                                                 218,1-54,097 20
 2.3Debited at Designated           Account            4-Octr2          t                                             |   8t6               1,8 29                r17 180t4                                                  21,7.935,916 76
 )4 Debited at Designated           Account            4 Octs2          |                                                   t5              18 29                   | 711 l5                                                 217.935.r42 41
 25 Debited at Desisnated           Account            2-Nov-2          |                                           131 63                  19 49                        88 B94t                                                   7 847 003.00
 26 Debited at DesiRnated           Account            2-Nov-21                                                      283                   1,1949                            ll899ll                                         2r7,8r3,103.69
 27 Debited at Desisnated           Account            2-Nov-2          |                                           329     lt              19 49                            \9 328 11                                       2r7,773.774.92
 2  )ebited at Desisnated           Account            2-Nov'2          L                                     20350 93                       949                     4lt
                                                                                                                                                                       112 6l                                                2L5.342.042.29
    )ebited at Desisnated           Accounl            2-Nov-2          I                                      9080 85                       949                 | 085 070 68                                                2r4.256.971.61
    lebited at Desisnated           Accounl            2-Nov-2          |                                     26110.2                        949                 . I     98.?72 00                                           211.058.199.61
 31 Debited at DesiBnated           Accounl            2-Nov-2                                                      t26     5                9.49                   t5 t2645                                                   1 043 073 16

 32 Debited at Desisnated Accounl                      2-Nov-21                                                 I   6688                     949                 | 994 t3216                                                 209,048,940.40
 3: Debited at DesiPnated Account                 23-Nov-2              I                                     t370?         I        I       8.74                I.627,606                        0   I                      207.421,.334 39
 34      Debited at Desisnated Account            23-Nov-21                                                         425                     18.74                            5052981                                         207,370,804, s8
 35      Debited at DesiPnated Account            23-Nov-2              I                                           t06     4               ra 74                    t3l          178 69                                     201,239,425.89
 36      Debited at DesiPnated Account            23-Nov-21                                                         496     8'_             1A 74                            58 99.1 t6                                      207       ,180,43213
 3       Debited at Desisnated Account            2l-Nov-21                                                         l9    I,01              18.74                            22,689 68                                       207.7s7.743 05
 38      Deblled at Desisnated Account            2.i-Nov-2                                                   30526.31                      t8.74                1.624.703 55                                                203 533 039 50
 39      Debiled at Desienated Account            23-Nov-2              l                                                                   t8.74                                 78              10                         203,531,258,40
 40      Debited at Desienated Account             I   6-Dec-z                                                22'793        I               27.68                z 771.567 84                                                200 7s7 690.56
         )ebi1 ed at Designated Account            l6-Dec-21                                                                 t5             2 1.58                            | 825 z0                                       200 755 865 36
 42      )ebited at Designated Account                 6-Dec-2i                                               22145 12                      21 68                        7t9 026 80                                          198 03b 838 5b
         )ebited at Desisnated Account             I   6-Dec       2        |                                       559 02                 r21-.68                           68 022 00                                       197.968,816 56
 44      )ebit ed at Desienated Account            |   6-Dec'2              |                                   I   451 46                  21 68                        1768 720                                                ]97.19r.9s9 36
 45      )ebi1 ed at DesiPnated Ac ou nt           |   6-Dec'2              |                                  2t05 84                      21 68                                          8      6l                              91 535.12015
 46 )ebited at         Designated Acrount              6-Dec       -2                                               141         |           21- 68                            2       217 56                                      91 ,493 ,483.r9
 47 Debited at         Desisnated Accounl          |   6-Dec-2              |                                         902                  r21 68                        t098t620                                                 97.383.666 99
 48 Debit€rd at          DesiPnated Accounl             6-Feb-2,                                                2313 8(                    779 22                        281.0t t 4l                                              97 100 655.58
 4t Debil:ed at          Desisnated Account                                                                   65494              |         rr9    22             7 808 212 I                              I                      189,292,443 47
 5( Debil:ed at          DesiPnated Account             6 Feb-2i                                                    IB       0.1           1,r9 22                       r   08 850               54                              89.183.592 93
 51 Debir:ed at          Desisnated Account            I /-teo-j                                                     '724 0,               119 82                            86 754               54                              89.096.838.39
 5)_ Debired at          Desisnated Account                                                                    5t9.17 8l                   TT9 82                                         92      61                             782 873 645.78
 5   Deb €rd at          Desisnated Account                                                                         188251                 119 82                        225.56               |   8       |                      182 648 083 97
 54 Debi led at          Desisnated Account        21 -F     e6-22                                                  t'729 4"               r20    1,7                    207 824 40                                               82.440,259.57
 5! Deb ed at            Desisnated Account        2'l-Feb-22                                                            980               1,20.17               I       r7766600                                                1,8r,262,593.57
 5t Deb ed at            Desisnated Accoun         I 7-Feb-2i                                                       t,+98 8:               r20.71                        t80 |            |]      20                              81.082,480.3
  5       Debi   led at DesiRnated Account         27-Fnb-22                                                                               r20.17                              |,802 55                                          r81, O80 677 82
  5t Deb          ed at Desisnated Account         27-Feb-22                                                         818         L         720.17                  9832t 9l                                                      180,982,35s.89
  5! Deb          ed at Desisnated Accoun                                                                       l57l         6(            720 17                21t267669                                                       r78.269 679.20
  6( Debi        led at Desisnated Account         27-Feb-22                                                        l14      6t            r20.L7                            17.816 t3                                           r78,23t,863.07
  of Debi        led at Desisnated Account         2'l-Feb.22                                                              9Er              120 t7                           18.121 96                                           L78,LL3,r35 17
  6, Debi        lr:d at Desisnated Account                                                                               ti4(              t20.r7                       I   36 993 80                                           r77   ,976,t4r 37
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                            Nepal El                                 ority
       Power Sector Reform and Sustain;                                      Development Project
                                     ' ::i
          IDA Credit: 5728-NP, GoN                                 : 50L08L22-5,50L08123-5
                                    Fiscaf    Year                 O2Ll22l
                    Schedule 15: Accounting Policiet     i;i   iioa"s to Financial Statements

L.         Background
           The special purpose financial statements are prepared to meet the reporting requirement of the
           Financing Agreements IDA (lnternational Development Association) Credit No: 5728-NP signed
           between Government of Nepal (GoN) and World Bank (WB) on February 4, 2016. The project is
           implemented by Nepal Electricity Authority (NEA), which was incorporated on Bhadra 'J-,2042
           (August 16, 1985) under the Nepal Electricity Authority Act, 1984'

           The WB Loan was effective from February 14,201-6 and the loan is exclusively used for intended
           purpose of the project in compliance with the financing agreement. These special purpose financial
           statements are prepared by consolidating various sub-projects'financial information derived from
           the NEA's accounting system as at 16 July,2022 and audited financial statements of Upper Arun
           Hydro-Electric Ltd. The sub-project specific income, expenses, assets and liabilities are segregated
           and presented in accordance with the relevant project agreement. The project financial statements
           consolidate financial information of the sub-projects under the Power Sector Reform and
           Sustainable Hydropower Development Project only and do not represent NEA as a whole.

           Project Information
           Credit No.: 5728-NP
           Loan Agreement Date: February 'J-4,201'6
           Loan Effective Date: As per Financing Agreement Article V (5.03), the effectiveness deadline is the
           date ninety (90) days after the date of financing agreement.
           Loan Closing Date: June 30,202L
           Revised closing Date: December 30, 2022 (not extended thereafter)
           Subsidiary Loan Agreement between GoN and NEA: Baisakh 23,2013 (May 5, 2OL6).

           The objectives of the Project are to strengthen the capacity of the Recipient's power sector agencies
           to plan and prepare hydropower and transmission line projects following international standard and
           best practices; and improve the readiness of the power sector agencies for regulatory and
           institutional reforms.

 3.        Basis of Presentation


      A.   The special purpose Project's financial statements are prepared in accordance with NEA's Financial
           Administration Regulations, 2068, terms of financing agreements with WB & GoN and GON & NEA.
           The project financial statements have been prepared on an accrual basis and under historical cost
           convention, except otherwise stated. The accounting policies adopted in the preparation of the
           project financial statements are consistent with those of previous year except for the change in
           accounting policy, if any explained below.
 B

      Electric Project has been transferred to Upper Arun Hydro Electric Ltd. (UAHEL). Upon this transfer,
      share of GoN has been transferred as share of NEA in the UAHEL, Loan from IDA and from GoN
      received by NEA has been shown as loan of this project. NEA and Upper Arun Hydro Electric Ltd.
      have entered into subsidiary loan agreement for transferring the loan of IDA to UAHEL with interest
      rate of 7.25%.

4.    Reporting Period and Currency

      Project financial statements are prepared as per Nepalese financial year i.e. Shrawan to Ashad (Mid
      July to Mid July) and are stated in Nepalese Rupees (NPR). The reporting financial year is 2078-79
      (2021-22],.

5.    Summary of Significant Accounting Policies

     A.   CapitalWork in Progress (CWIP)and Fixed Assets

          All expenditures incurred in developing property, plants and equipment not yet completed or not
          ready to use are categorized as CWIP. The CWIP comprises of all directly attributable costs for the
          specific sub-projects including the balances with contractors and suppliers for the value yet to be
          received.

          Fixed assets Purchased by the project have been shown as fixed assets.

     B.   lnterest during Construction (lDC):

          Interest on WB Credit amounts and on loan from GoN are calculated as per the terms of
          agreements and accounted for under appropriate heading of CWIP or operating cost, as
          applicable and appropriate, in the project financial statement.

          IDC of Upper Arun Hydro Electric Co. Ltd. incurred in loan from WB has been shown as NEA Loan
          (lDC payable) in project financial statements using interest rate of L25% as per subsidiary loan
          agreement between NEA and UAHEL. Interest on IDA loan in other components has been
          computed @t% and included in share capital of GoN.

     C,   Sources of fund

          There are three sources of fund for the project. The sources are as follows;
             . GoN (Share and Loan)
             o IDA (WB Credit)
                o     NEA sources
          All project incomes received in the form of loan, share, contributions are accounted for on cash
          basis, GoN (share) financing are accounted for based on amount reflected in GoN Red Book and
          received by NEA and allocated by Corporate Finance Department. WB (Credit) financing are
          accounted for based on amount released by WB on the Designated Account. NEA contribution
          includes contribution made in cash for concerned project purposes other than financed by GoN
          and WB.




                                                ,(,
     D.   Share Capital

          Share Capital amount received in the form of cash and cash equivalent from Government
          of Nepal are accounted as and when received. Such amount represents contribution made by
          GoN. Interest during construction period as per the agreement of GoN and NEA on components
          apart from Upper Arun Hydro Electric Ltd. has been included in share capital of GoN. NEA
          investment in UAHEL is shown as share capital of NEA. Out of total 200 million received from GoN
          as share in FY 2O78.79 for PSRSHDP, Rs. 190 million has been transferred to UAHEL and remaining
          Rs, 10 million has been shown as share under PSRSHDP GoN share. Rs. 10 million has been shown
          under loan and advance.

          After the transfer of component as described in 3,8 above, the amount received from GoN in the
          form of share capital for the feasibility study of Upper Arun Hydro Electric Project, till previous
          year, has been transferred to the share capital of NEA in Upper Arun (GoN share in UAHEL
          through NEA).

     E.   Foreign Currency Transactions and Exchange Gain/Loss

          NEA translates foreign currency payments made by WB for project purposes at the spot rate of
          the day as per Nepal Rastra Bank buying published rate. Foreign currency liabilities as at the
          balance sheet date are translated in Nepalese rupees by applying closing exchange rates.

     F.   Cash and Cash Equivalents

          Cash and cash equivalents are carried at cosr.


     G.   Designated Account

          The project has a special designated dollar account maintained in Nepal Rastra Bank (NRB) to
          manage fund from the funding agency. Deposit in the designated account is treated as advance
          and the loan is booked after the expenditure is incurred and amount is paid from Designated
          Account. These accounts are operated by NEA for specific purpose governed by the terms and
          conditions of WB. Therefore, these accounts have not been incorporated in the books of NEA.

     H,   Feasibility Cost

          Feasibility cost incurred for the project has been separately presented.

5.        Notes to the Accounts

     A. GoN Share have been shown in the project financial statements based on allocation of fund to
        Projects by NEA Corporate Finance Department and not based on the amount transferred/used by
        the Projects. This has resuited in negative balance under NEA sources due to less amount utilized
        by the sub-projects.




                                                             V
B.   The following are the additional matters related    to project expenses:

     i)     Related to Study Tour by ERM:

            In the previous year, NEA organized for study tour. The agreed amount for study tour was
            L0% of total contract amount with 10 people. Project has paid 8% of the total contract
            amount stating that only 8 people participated in the tour instead of 1-0 people. ERM
            submitted invoice as 80% of the study tour amounts which may indicate that-ERM might claim
            additional 20% of study tour amount (equivalent to2% of total contract amount amounting
            to) USD 18,913,50 and Rs. 1,008,430.00 excluding reverse VAT amount, Project does not
            expect any future liability on this part.

     ii)    Related  to Changjiang Survey, Planning, Design & Research Co. Ltd. and Sinotech
            Engineering Consu ltants Ltd.
            Project has made deductions to each billclaimed by the consultant with the justification that
            such expenses are without supporting documents or man months for home based work has
            exceeded. The consultant has lodged following claims with the project:

            a) Vide Email dated 01 March 2020: The consultant has stated that project has deducted
               USD 1,1'43,792.18 and Rs. 113,454,236.33 cumulative amount till date from the claim
               amount.

            b) Vide Email dated 06 August 2020: The consultant has stated that project has deducted
               USD 445,365.64 related to man month for the period of March to Mav 2020.


           Project has terminated contract with this contractor on 1l- November 2021. Settlement with
           the contractor on all dispute matters, including above, after detailed further negotiations, have
           been done on 28 December 2022.

      iii) As per agreement between GoN & IDA and GoN & NEA, NEA is required to pay commitment
           charge to the extent on unwithdrawn financing balance. This charge has not been claimed by
           GoN and accordingly project has not accounted such commitment charge,

      iv) The Project prepared this project account as per the reporting format accepted by World
            Bank.


c. Project has not assessed contingent liability.

D. Project receives      the amount from IDA in  US Dollars and such amount is recorded in books of
     accounts of the project using spot rate. Project is required to repay such loan amount in US
     Dollars as per repayment schedule. Project has translated its foreign currency monetary liability
     using closing rate in the project financial statements (1 USD = Rs. 127.51). The cumulative
     exchange loss till reporting date amounts to Rs. 109,348,806.G0     .




E. The project     financial statements include the following sub-projects:
     i. Detailed feasibility study of Upper Arun Hydropower project.
     ii. Fixed Assets Verification and Valuation project
     iii. Arun Tingla Mirchya Inaruwa 400 KV Transmission Line project.
F.   The opening figures of current year project financial statements have been restated compared with
     audited financial statements of previous year, as follows:




                               Last Yea r Audited    During year
     Particulars               PA Figures            Opening Figures            Difference      Remarks
     GoN Share                    125,885,653.11       'J.50
                                                               ,7 4'1,,395.46     24,855,732.35 Sources
     GoN Loan                       3,333,000.00        29,999,000.00             26,666,000.00
     IDA Credit                  820,778,084.64        820,778,084.64
     Ex. Gain/Loss                 40,979,074.85         40,979,074.85
     NEA Source                  (t33,7tg,gB7 .671    (r18,377 ,659.02)          (44,657 ,771_.35)
     Liabilities & Provision       26,574,301.65        26,574,30L.65
     Sub Total                   883,830,225.59        890,694,197.59              6,863,961.00
     Fixed Assets                    237.865.00           1,303,702.97             1.,065,837.97     Application
     Depreciation                      (9,286.s2)          (115,326.93)             (106,040.41)
     Capital Work in Progres        7,622,204.00          9,143,936.35             1.,521,732.35
     Feasibility                 799,406,130.s0        799,405,130.50
     Operating Cost                72,443,262.33        73,302,266.06                859,003.73
     Bank Balance                   1.,969,633.27         5,024,3r0.63             3,054,677.36
     Advances                       2,1,60,4r8.00         2,629,1,68.00              468,750.00
     Stocks
     Sub Total                   883,830,225.59        890,594,197.59             6,863,961,00




     During the year, IDA committed and disbursed funds (loan) to Arun Inaruwa Tingla Mirchaiya 4OO
     KV Transmission Line Project (AITMTLP). This component was being undertaken by NEA since earlier
     years and the opening balances of this component has been included in opening figures of project
     financial statements.




                                            ,v,
        G     The works of feasibility study of Upper Arun Hydro Electric Project was transferred to Upper Arun
              Hydro Electric Ltd. and the project financial statements include all the project related amounts of
              audited financial statements of UAHEL. Due to this, the following figures included in the opening
              balance of UAHEL but not in the project financial statements till previous year, has been included as
              current year transaction in current year project financial statements,




                  Particulars                                                 Amount
                  Sources
                  GoN Share                                                             11,000,000.00
                  NEA Source                                                       (243,543,222.18)
                  Liabilities & Provision                                              247,850,747.07
                 Total                                                                  L5,307,524,89
                  Application
                  Feasibilitv Cost                                                       8,200,000.00
                  Bank Balance                                                           7,1.07,524.89
                  Sub Total                                                             t5,307,524.89




Dinesh Kumar Ghimire                                 Hari Prasad Ma\nali                                     Sharma Adhikari
  Secretary (Energy)                              Financial Comptrol ler General                             Auditor General
   NloEWRl, GoN                                            FCGO. GoN




                                                       Kul Man Ghisin
                                                       Managing Director
                                                                                                         Joint Auditor
 Finance Directorate. NEA                                    NEA



                                                           r$x'
    Kaushal Bhatt'arai                             Fanendra Raj Joshi                              Sameer Prasad Pokharel
Account Offi cer, PSRSHDP                                 DMD                                             Director
                                                    PSRSHDP, NEA                                  Account Deparlment, NEA