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Technical Assistance Consultant’s Report

This consultant’s report does not necessarily reflect the views of ADB or the Government concerned, and ADB and the Government cannot be held liable for its contents. (For project preparatory technical assistance: All the views expressed herein may not be incorporated into the proposed project’s design.

Project Number: 37403 April 2006 Nepal: Strengthening National Accounts System (Financed by the Technical Assistance Special Fund)

Prepared by Basudev Uprety Kathmandu, Nepal

For Central Bureau of Statistics (Executing and Implementing agency)

TA No. 4460

NEP/Strengthening the National Accounts System

TASK COMPLETION REPORT

By Basudev Uprety

Professor of Statistics TU, Kirtipur, Nepal

2006

Acknowledgements

I am grateful to the Asian Development Bank and the Central Bureau of Statistics for offering me the role of the Local Consultant in the surveys/studies of the various economic activities conducted by National Accounts Section.

I wish to thank Mr. Tung S. Bastola, Director General, CBS, for the good advice and guidance given by him in the various phases of the survey work, and Mr. Rabi Singh, the Deputy Director General, for his continuous interest in what we were doing and willingness to rescue us whenever we were in dilemma and hesitation.

I am very much indebted to Dr. Bishnu Dev Pant, the ADB adviser supervising my work with keen interest, for the continuous help he gave me here and still extending from Manila to solve the numerous problems that came in the course of the survey work.

I have also benefited from the suggestions offered by Mr. Bipul Singh, the Economic Officer and Ms Kavita Sherchan, the External Relations and Civil Society Liaison Officer, looking after our survey work from ADB office here, Mr. Singh before he left for his doctoral study in USA and Ms Sherchan after that.

I also appreciate very much the attention and help given by Ms Pavitra Gurung, Senior External Relations and Civil Society Assistant, on numerous occasions, and the deep interest shown in my work by Ms Srijana Rajbhandari, Senior Program and Operations Assistant in ADB here.

I have received computer help from Mr. Dol Narayan Shrestha of the Computer Section of CBS, for developing SPSS programs for estimation; from Mr. Lila Prasad Pandey of the same section for having computer output of some economic estimates; and from Mr. Binod Manandhar and Mr. Anil Sharma, both statisticians of the Survey Section of CBS, for computing some design effects in NLSS II, for which I wish to thank them all.

This time I have had the experience of being in a well-coordinated team of dedicated persons in the centre of which is Dr. Rudra Suwal, the National Accounts Section Chief, and in whose core are Mr. Suman Aryal, Mrs. Saroj Bhattarai, Mr. Gopal Prasad Khanal, Mr. Shiva Raj Neupane, and Mr. Surya Kumar Pandit. Working in NAS was an extremely valuable educative experience for me, where there exists a good spirit for team-work and a great deal of desire for bringing in an all-round improvement in the national accounting system. I wish to thank them all, including Mr. Jishnu Mohan Bhattarai (a former member of the core-team) and the junior staff of the NAS for their great cooperation and openness to help me.

Introduction As a consultant of the ADB project TA No. 4460: NEP/Strengthening the National Accounts and Contract No. COCS / 05-311, I was supposed to perform the following roles:

(i) Assist in preparing sample designs for various sample-surveys / studies that will be undertaken by CBS for meeting data gaps in the compilation of national accounts;

(ii) Review the sampling methodology of the last round of household income expenditure survey (HIES) conducted by the Research Department of Nepal Rastra Bank (NRB), and assist in coordinating with CBS and in preparing new sampling design for the proposed new round of HIES that will be undertaken next year;

(iii) Assist both CBS and NRB in data processing and preparing tabulation plans; and

(iv) Submit a report to CBS with a copy to ADB at the end of the contract. At the time I joined the project, the National Accounts Section (NAS) of the CBS, in its bid to improve the quality of the national accounts statistics by strengthening its data base, was trying to organize sample surveys/studies mentioned in (i) for thirty different kinds of economic activities. After meeting the chief of this section Dr. Rudra Suwal, and the NAS statisticians Mr. Gopal Prasad Khanal, Mr. Jishnu Mohan Bhattarai, Mrs. Saroj Bhattarai, Mr. Suman Aryal, and Mr. Surya Kumar Pandit, I came to know that they were planning to collect the data for the survey/studies in two phases (phase I in May-August 2005, and phase II in September-November 2005); and with this in mind, they were preparing the individual frames – one list of establishments for each kind of economic activities. The work-load of the proposed surveys/studies of the thirty different kinds of economic activities had already been divided among the five NAS statisticians so that each statistician had a number of kinds of economic activities in his/her share, some for conducting sample surveys and others for census or studies. Talking with the NAS statisticians, I found that almost every frame was made from the lists of establishments obtained from one or more sources at different times. The sources were not themselves sure whether or not the establishments of such lists were still operating. These lists were arriving in the NAS still then. For the economic activities organized farming of mushroom, quarrying, and construction, even such lists were not available, as most of the establishments running these activities were doing so without registering. At this stage, there was no other way to evaluate their contribution in economy than collecting information through observational study, finding their respective offices at the work-sites. Apart from them, there were other eleven economic activities, each having the frame with not many establishments for some reason or other. It was decided to take a complete census of the establishments for each of them as it would offer interviewers operating in the field the opportunity for including the left out establishments in the frame at the time of the survey. It was necessary to go through the sample frames of the other remaining activities one by one thoroughly in order to decide for the appropriate sample designs to carry out sample surveys of them. That was done sharing ideas with the NAS statisticians in group. It not

only helped us to study the distribution of the establishments in each frame by size of the economic activity and enabled us to sort out questions such as: which part of the frame is economically more important and has to be sampled in higher proportion or what changes in the frame would assist in the maximum utilization of the information existing in the frame, but also gave ideas to develop individual sample selection strategies for the frames. In the first phase, a selection of sample was made, one by one, from those frames which were relatively easy to handle and which had a complete listing then. The data for six sample surveys, eleven complete censuses, and four observational studies were collected in the first phase. Separate samples were drawn from the remaining frames of other nine activities independently when the relevant frames had complete listings of establishments. The data for these samples were collected in the second phase. Enumerators were always strictly instructed to collect data from all relevant establishments not found in a frame irrespective of whether the frame is for sample survey or complete census. This completion report of the task assigned to me consists of three parts. Part One provides the work done for TOR part (i), Part Two for TOR part (ii), and Part Three for TOR parts (iii) and (iv). Part One – Sample Designs for Various Establishment Surveys – is, in fact, the first of the three smaller reports prepared earlier by me and submitted to the Economic Officer of ADB/Nepal, Mr. Bipul Singh on April 17, 2006. This first smaller report has the title Sample Designs for National Accounts Benchmarks Surveys. It begins by listing the 30 different kinds of economic activities of surveys/studies according to Nepal Standard Industrial Classification (NSIC). It describes how the frames for economic activities were obtained and what qualities they possessed. Then it discusses the sample selection and estimation procedures involved in the sample surveys of fifteen different economic activities. It shows, for each of the fifteen different kinds of activities, how many establishments of what economic sizes were selected from which regions and how closely the sample frequency distribution is agreeing with corresponding population frequency distribution. Part Two – Sample Design for Household Income-Expenditure Survey – is composed of the two other smaller reports submitted to Mr. Singh (mentioned above). One of them, entitled Review of Sampling Methodology of the Fourth Household Income-Expenditure Survey conducted by the Nepal Rastra Bank provides a review of the sample design used by NRB in the ongoing HIES. This sample design was prepared by the Central Department of Statistics (CDS) of Tribhuvan University, Kirtpur. Regarding the relevancy of the review of this sample design to the part mentioned in (ii) of the TOR, Nepal Rastra Bank wanted to conduct the Fourth Household Income Expenditure Survey independently on its own and let CDS prepare the sample design for this survey. As NAS was already pre-occupied in conducting thirty surveys/studies this year, it was neither possible nor wise for it to organize a separate HIES this year. Nevertheless, a situation was arising for the NAS for making its own provision for generating data on household-income expenditure for the purpose of national accounting on a regular basis. So, the concerned authorities in the CBS and Dr. Bishnu Dev Pant in ADB wanted me to review the sample design used by the Fourth NRB Household Income-Expenditure (Budget) Survey and prepare a new sample design for drawing a representative household sample

on a nationwide basis for conducting HIES. This is also the reason for the relevancy of the content of the third report submitted to Mr. Singh, entitled Sample Design for a Household Income-Expenditure Survey. Part Three of this completion report – Summary Statistics on Economic Activities Chosen for Sample Survey – is the present preparation describing the work done as per the requirement of the TOR parts (iii) and (iv), concerned with the procedures followed in data processing and estimation, and the presentation of the results of sample surveys.

Part One

Sample Designs for Various Establishment Surveys

Sample Designs for National Accounts Benchmark Surveys With the intention of revising the old benchmarks of the national accounts for some and supplying benchmarks for the first time for others, the National Account Section (NAS) of the CBS has identified a total of 30 different kinds of economic activities for conducting new survey/studies. These economic activities are listed according to Nepal Standard Industrial Classification (NSIC) in table 1. The NAS has collected data for 21 of these economic activities – sample survey for six, observational study for four and complete enumeration for eleven – in phase I (May – August 2005) and sample survey for remaining nine in phase II (September – November 2005). Table 1: The list of economic activities for proposed surveys/studies SN. NSIC Description Phase

A Agriculture and Forestry 1 121 Study on Organized Farming (floriculture) 2 Study on Mushroom Farming I

3 Sample Survey on Poultry Farming II

4 200 Sample Survey on Community Forestry I

5 Sample Survey on Cooperatives I

C Mining and Quarrying 6 1410 Study on Quarrying Activities I

E Electricity Gas and Water

7 Sample Survey on Micro Hydro I

F Construction 8 Study on Construction (composition) I

H Hotels and Restaurants 9 5520 Sample Survey on Restaurants, Bars and Canteens II

I Transport Communication and Storage 10 602 Sample Survey on Mechanized Land Transport II

11 6304 Sample Survey on Travel Agencies and Trekking Operators I

12 6303 Census on Storage and Warehouse I

13 6309 Census on Freight Services I

14 6412 Census on Courier Activities Other than National Post Activities I

15 Census on Activities of Cargo Operators I

16 Census on Activities of Rafting I

17 6420 Sample Survey on Private Telecommunication Activities II

18 Census on Cable TV Networking I

19 Census on Internet Service Provider I

K Real Estate Activities 20 70 Census on Organized Real Estate Activities I

21 71 Sample Survey on Renting Activities II

22 7411 Sample Survey on Legal Activities I

23 7412 Sample Survey on Accounting and Auditing Activities I

24 7430 Census on Advertising Activities I

25 7491 Sample Survey on labor Requirement Agencies II

M Education 26 80 Sample Survey on Private Education Activities II

27 8090 Sample Survey on language Training Center II

N Health and Social Work 28 8519 Sample Survey on Private Clinics and Health Services II

O Other Community Social and Personal Service Activities 29 9213 Census on Radio and Television Activities I

30 9301 Census on Washing and Dry Cleaning Activities I

A number of economic units (or establishments) in different places of Nepal run each kind of the economic activities of the table. A separate list (called the frame) of all such economic units in the nation is prepared by NAS for each of these activities singled out for surveys/studies with the help of the information collected by the Branch Statistical Offices (BSOs) and second hand information obtained from different institutions that are in close contact with these economic units (note: the economic establishment/units are identified in frame by their registered name or by the name of the owner/operator). Since, the secondary sources that supplied the information for the frames are themselves not sure whether many of the economic units in the frame are still functioning or not, and what sizes the units have by now if they are functioning, the frames are not free of problems. Even then utmost attention is given by the statisticians of the NAS to scrutinize these frames and, whenever possible, shortcomings found are removed. It is not possible to ascertain beforehand the usability rate and the nature of the problems involved in each of them, even though, it can be guessed that the problems will be specific to the kind of economic activities in question. To benefit the future designers of such surveys, information on the usability rate, shortcomings found, and the nature and frequency of problems should be provided in the reports later. Since the quality of the frames are not known well at this stage and since the indicators of each kind of economic activities obtained from the survey/studies will be serving as bench marks for national accounts estimation in the coming years, it was decided to take complete census of all the units in the frame if there are not that many units in it (altogether 11 kinds of activities fall in this category). If too many units are to be covered individually then, whenever possible, the decision was to take complete census of only economically larger units in the frame, and collect information from the remaining part of the frame by measuring a sample of units drawn from this part. When taking complete census of larger economic units in the frame is impractical or when size of economic units is not given in the frame, a probability sample of economic units has been drawn from the whole frame and the pertinent information for the concerned economic activities have been obtained on the basis of measurements made on the sample of units. To ensure separate estimates for three ecological belts and five developments regions, it was necessary to stratify the economic units of any frame in 15 eco-development regions and collect data from each of them(note: an eco-development region is a region of

intersection of an ecological belt and a development region). Also, it is important to provide urban and rural contributions to national estimates as much as possible. Most of the economic activities singled out for surveys/studies occur overwhelmingly in either urban or rural areas (e.g. travel agencies, law firms, hotels & restaurants are in urban centers, where as the community forestry, quarrying, micro-hydro are in rural areas). Around half of the economic activities separated for the survey/studies take place only in urban areas (a couple of them only in main cities), complete census will be taken for about eight of them. Only three of them occur in rural areas. And a dozen or so extend from urban to rural, having higher concentration of activities in urban areas. In view of the preceding observation, rural/urban stratification was thought unnecessary. Whenever sample selection were to be made, the units in the relevant frame were also stratified according to economic activity size before making selection. Thus a stratum in a frame usually consists of economic units of a specified size of economic activity within an eco-development region. While sampling from a frame, selection of a sample of economic units is made using simple random sampling (without replacement) independently from each stratum. The pps sampling from stratum was unnecessary because every stratum is, more or less, homogeneous in terms of the size of economic activity. Depending upon the kind of economic activities, the strata of a frame may consist of units of only urban areas or only rural areas or both urban and rural areas. Care is also taken to allocate sample sizes on higher side to any stratum of units of larger economic activities (if no complete census is made there), to capture stratum contribution of important economic strata more accurately. Estimation Let N , n be numbers of units in a frame and in a sample from the frame hN , hn numbers of units in hth stratum and in hth stratum-sample

and hy , 2hs sample-average and sample-variance of hth stratum-sample respectively.

Then,

1. hth stratum-total and variance of the estimate of hth stratum-total are estimated

by −

hh yN and )1(22

h

h

h

hh

Nn

nsN

− respectively.

2. The total of any division: eco-belt / development region / all Nepal, and variance of the estimate of this total are estimated respectively by

∑h

−

hh yN and ∑h

)1(22

h

h

h

hh

Nn

nsN

− , where the summation is over all

strata h which comprise the population division. 3. If hth stratum contains economic units of both urban and rural categories then

the estimate for either category total in the stratum and the estimate for the variance of this estimate can be obtained from the corresponding estimators in (1) substituting all sample values of the category as they are and replacing all sample values of the other category with zero. This rule can be applied to

estimators in (2) to estimate the urban/rural total of any division: eco-belt / development region / all Nepal, and variance of the estimate of this total in an obvious way.

Sample Selection The compilation of the frames for the different sample and census surveys and selection of samples have been done in the NAS by five statisticians Mr. Gopal Khanal, Mr. Jishnu Mohan Bhattarai, Mrs. Saroj Bhattarai, Mr. Suman Aryal, and Mr. Surya Kumar Pandit under the leadership of Dr. Rudra Suwal, the chief of the section. The samples have been drawn independently from each eco-development region (sometimes independently even from each district/municipality within the region when the economic units of the concerned activity are lying within few districts/municipalities in the country) following the broad guidelines set up for such selection. The guidelines include the following:

1. Scrutinize the frame thoroughly to retain, as far as possible, only those units in the frame that are still in operation and remove those that are no more working or that are under the jurisdiction of another type of economic activity which has been already incorporated in national accounting (e.g. in the survey of restaurants/private clinics, a restaurant/clinic in the frame could be part of a hotel/private hospital – the economic system that is already covered in national accounting).

2. Classify units of every eco-development region before selection in different groups with the criteria of their economic sizes, and select relatively more number of units from group of economically larger units.

3. If sizes of the units in a part of the frame are missing or the existence of some units given in the frame is questionable then put all such units in a separate group, and completely enumerate it.

4. Use stratified random sampling to select sample from every frame (i.e. draw a srs of units from each group of every stratum independently) to take advantage of simple, exact, and widely used estimation procedures.

5. It is only when the frame is very much unreliable, use a two stage sample design which selects a sample of rural/urban wards in an eco-development region in the first stage with pps, and a sample of economic establishments from the frame of such units of every sampled ward constructed during field work. The use of two stage design is discouraged not only to save time and cost from extra field work in unsafe condition and to avoid giving responsibility to enumerators for second stage selection in the field, but also to avoid the use of relatively more complex and less accurate estimation procedures.

In the following, sample selection for individual surveys is discussed taking case by case.

1. Micro-Hydro Power Plant Sample There are in all 14447 Micro-Hydro Power Plants of capacity ranging from hundred watts or so to 100 kW in Nepal. A graph of their frequency distribution given below shows that

that these plants can be divided appropriately into five different groups depending upon their capacity sizes: 392 of sizes in the range 0 – 1 kW, 360 in 1 – 2 kW, 307 in 2 – 5 kW, 351 in 5 – 25 kW, and 37 in 25 – 100 kW. Number of Micro-Hydro Power Plants by Capacity Size

The cross-tabulations of these plants are shown in table (2) by group and ecological belt, table (3) by group and development region, and table (4) by group and eco-development respectively.

Table 2: Number of Micro-Hydro Power Plants in Ecological Belts by Capacity Size

Ecological Belt Capacity

Mountain Hill Tarai Total

0 – 1 kW 96 296 0 392 1 – 2 kW 84 276 0 360 2 – 5 73 231 3 307 25 – 100 kW 7 30 0 37 5 – 25 kW 95 252 4 351 Total 355 1085 7 1447

75% of these plants are in hill, close to 25% in mountain, and very few in tarai.

Table 3: Number of Micro-Hydro Plants in Development Regions by Capacity Size

Development Region Capacity (kW) Eastern Central Western Mid Western Far Western

Total

0 – 1 219 86 58 29 0 392 1 – 2 192 96 55 15 2 360 2 – 5 72 103 107 21 4 307 5 – 25 21 91 144 47 48 351 25 – 100 1 4 30 2 0 37 Total 505 380 394 114 54 1447

.20

.60

1.00

1.

30

2.00

2.

30

2.70

3.

10

3.70

4.

40

5.00

5.

40

6.00

7.

00

7.70

9.

00

10.0

0 11

.00

11.5

0 12

.50

14.0

0 15

.00

18.0

0 21

.00

24.0

0 27

.00

34.0

0 38

.00

44.0

0 80

.00

Capacity kW

0 50

100 150 200 250 300

Freq

uenc

y

The number of plants is highest in the eastern and lowest in the far western region. Unlike in the in the eastern region, where most plants are of lower capacities, every other region has more plants of higher capacities.

Table 4: Number of Micro-Hydro Plants in Eco-Development Regions by Capacity Size

Capacity (kW) Development Region Mountain Hill Tarai Total Eastern 52 167 219 Central 43 43 86 Western 0 58 58 Mid Western 1 28 29

0 – 1

Total 96 296 392 Eastern 43 149 192 Central 36 60 96 Western 0 55 55 Mid Western 4 11 15 Far Western 1 1 2

1 – 2

Total 84 276 360 Eastern 18 53 1 72 Central 35 67 1 103 Western 4 102 1 107 Mid Western 14 7 0 21 Far Western 2 2 0 4

2 – 5

Total 73 231 3 307 Eastern 5 16 0 21 Central 36 53 2 91 Western 12 130 2 144 Mid Western 26 21 0 47 Far Western 16 32 0 48

5 – 25

Total 95 252 4 351 Eastern 0 1 1 Central 2 2 4 Western 3 27 30 Mid Western 2 0 2

25 – 100

Total 7 30 37 Total Micro-Hydro plants 355 1085 7 1447

Close to 10% sample was taken independently from each eco-development from among the power plants of 0 – 1 kW and 1 – 2 kW each, 12% to 20% sample was taken independently from each eco-development from power plants of 2 – 5 kW, close to 25% sample from each eco-development from those of 5 – 25 kW, and almost complete census from 25 – 100 kW. Relatively larger proportion of plants of capacity 5 – 25 kW , and 25 – 100 kW are drawn from smaller strata in comparison to those of larger strata formed by plants of 0 – 1 kW, 1 – 2 kW to ensure adequate sample size from every stratum, and also to capture the contribution from economically larger power plants more accurately.

The information on the allocated micro-hydro sample sizes to individual eco-development regions for specified capacity ranges are given in table 5 below.

Table 5: Number of Sampled Micro-Hydro Plants in Eco-Development Regions by Capacity Size

Ecological Belt Capacity (kw)

Development Region

Mountain Hill Tarai

Total

Eastern 7 17 24 Central 4 4 8 Western 0 6 6 Mid Western 1 3 4

0 – 1

Total 12 30 42 Eastern 4 15 19 Central 4 5 9 Western 0 5 5 Mid Western 2 1 3 Far Western 1 1 2

1 – 2


2 – 5


5 – 25

Total 29 63 2 94 Eastern 0 1 1 Central 0 2 2 Western 3 27 30 Mid Western 2 0 2

25 – 100

Total 5 30 35 Total Micro-Hydro plants 72 196 5 273

In both the population and sample, highest concentration of plants of sizes 0 – 2 kW exist in eastern hill and of sizes 2 – 100 kW in western hill.

The graphs given below give an idea of how closely the sample resembles the population in frequency distribution.

Since these graphs are histogram, they represent frequency within an interval by area of blocks standing on the interval. That is the reason for the width of block in the population histogram (first graph) to be smaller than that of sample histogram (second graph). The spread of sample histogram is greater and so is mean since percent of sample selected from higher capacity interval is greater. But spread in relative size as measured by CV is greater in population histogram.

0.00 20.00 40.00 60.00 80.00 100.00Capacity kW

0

200

400

600

800

Freq

uenc

y

Mean = 5.52 SD = 8.14 CV = 1.47 N = 1,447

0.00 20.00 40.00 60.00 80.00 100.00 Capacity_kW

0

20

40

60

80

100

120

140

Freq

uenc

y

Mean = 10.88SD = 14.05CV = 1.29 N = 273

Distribution of Microhydro by Capacity

Distribution of Sampled Microhydros by Capacity

Tables 6 and 7 show the micro-hydro sample sizes of the specific capacities for eco-belts and development regions respectively.

Table 6: Number of Sampled Micro-Hydro Plants in Eco-Belts by Capacity Size

Ecological Belt Capacity (kW)


0 – 1 12 30 0 42 1 – 2 11 27 0 38 2 – 5 15 46 3 64 25 – 100 29 63 2 94 5 – 25 5 30 0 35 Total 72 196 5 273

Table 7: Number of Sampled Micro-Hydro Plants in Development Regions by Capacity Size

Development Region Capacity (kW) Eastern Central Western Mid Western Far Western

Total

0 – 1 24 8 6 4 0 42 1 – 2 19 9 5 3 2 38 2 – 5 18 14 24 5 3 64 5 – 25 10 27 34 13 10 94 25 – 100 1 2 30 2 0 35 Total 72 60 99 27 15 273

2. Law Firm Sample There are in all 1294 law firms in the country located in and around district headquarters. The economic sizes of these law firms depend on the number of clients they serve and the rate at which they provide the service, and can be gauged from the number of lawyers present in the firm. About 71% of the law firms are in hill and 28% in tarai. Table 8 provides frequency distribution of the law firms in different eco-development regions by size of law firm.

Table 8: Total Law Firms in Different Eco-Development Regions by Firm Size

Ecological Belt Firm Size Development Region


Eastern 0 11 106 117 Central 6 532 69 607 Western 0 95 30 125 Mid Western 2 17 41 60 Far Western 0 10 25 35

1

Total 8 665 271 944 Eastern 5 16 21 Central 118 14 132 Western 19 11 30 Mid Western 2 11 13 Far Western 3 2 5

2


3

Total 2 69 20 91 Central 20 3 23 Western 3 0 3 Mid Western 0 3 3 4

Total 23 6 29 Eastern 0 1 1 Central 9 1 10 Western 4 0 4 Mid Western 0 4 4

5

Total 13 6 19 Central 5 0 5 Mid Western 0 1 1 6

Total 5 1 6 Central 2 2

7 Total 2 2 Central 2 2

8 Total 2 2 Total Law Firms 10 926 358 1294

Of the 926 law firms in hill, 709 are all from Kathmandu valley. The following table gives the distribution of these law firms in the three districts of the valley by size of the law firm.

Table 9: Frequency Distribution of Law Firms in Kath.-valley Districts by Firm Size Firm Size Lalitpur Bhaktapur Kathmandu Total

1 208 36 256 500 2 53 3 57 113 3 30 2 26 58 4 9 0 11 20 5 5 0 4 9 6 3 0 2 5 7 0 1 1 2 8 0 0 2 2

Total 308 42 359 709

Law firms of sizes 4 – 8 in the country are very few in numbers and they are completely enumerated considering their economically larger share in income generated by law firms. Since there are quite a few law firms of sizes 1 – 3, 10% to 30% law firms with 1 to 3 lawyers are sampled from each eco-development region, choosing on the whole lower percent of firms from region with more law firms. Table 10 provides their frequency distribution in eco-development region by firm size.

Table 10: Number of Sampled Law Firms of Sizes 1 – 3 in Different Eco-Development Regions Ecological Belt Firm Size

Development Region Mountain Hill Tarai

Total

1 Eastern 4 18 22 Center 83 12 95 Western 11 2 13 Mid Western 2 4 5 9 Far Western 2 5 7 Total 2 104 42 146 2 Eastern 2 1 3 Center 27 4 31 Western 2 1 3 Mid Western 0 3 3 Total 31 9 40 3 Eastern 0 1 1 2 Center 1 8 0 9 Total 1 9 1 11 Total Sample Law Firms of Sizes 1 – 3 3 144 52 197

Out of these 197 law firms, 109 are from Kathmandu valley. Their frequency distribution in district of the Kathmandu valley is shown by size of the firm in table 11 below.

Table 11: Sampled Law Firm Counts in Kath.-Valley Districts by Firm Size Firm Size Lalitpur Bhaktapur Kathmandu Total 1 31 5 41 77 2 10 0 14 24 3 5 0 3 8 Total 46 5 58 109

The bar graphs given below provide frequency distributional resemblance of sample and population among law firms of sizes 1, 2, and 3.

1 2 3

FirmSize

0

20

40

60

80

Perc

ent

Population: SP

FirmSize

1 2 3

FirmSize

0

20

40

60

80

Perc

ent

Population: FP

FirmSize

3a.Travel Agency Sample The following table provides the complete account of both the population sizes and sample sizes, and methods used in selection of travel agency sample.

Table 12: Travel Agencies' Population and Sample sizes in Different Regions

City/Town/District Total Travel Agencies SRS Size/ Complete Enumeration Eastern Hill 1 1

Ilam 1 1 (complete)

Central Hill 648 123 Kathmandu 620 112

Durbar Marga 29 29 (complete) Kamaladi 23 23 (complete)

Other Kathmandu 568 60 (SRS)

Lalitpur 27 10 (SRS)

Bhaktapur 1 1 (complete)

Western Hill 51 25 Pokhara 51 25 (SRS)

Eastern Tarai 4 4

Dharan, Sunsari 1 1 (complete) Biratnagar, Morang 3 3 (complete)

Western Tarai 1 1 Sidhartha Nagar, Rupandehi 1 1 (complete)

Mid Western Tarai 1 1

Nepalgunj, Banke 1 1 (complete)

Far Western Tarai 1 1 Dhangadhi, Kailali 1 1 (complete)

---------- --------- NEPAL 707 156

Distribution of Law Firms By Size

Distribution of Sampled Law Firms By Size

3b. Trekking Agency Sample The following table provides the complete account of both the population sizes and sample sizes, and methods used in selection of trekking agency sample.

Table 13: Trekking Agencies' Population and Sample sizes in Different Regions

City/Town/District Total Travel Agencies SRS Size/ Complete Enumeration

Eastern Mountain 1 1 Solukhumbu 1 1 (complete)

Central Hill 524 109 Kathmandu 514 99 (SRS)

Lalitpur 9 9 (complete) Bhaktapur 1 1 (complete)

Western Hill 47 24 Pokhara 47 24 (SRS)

------- ------- NEPAL 572 134

4. Cooperative Sample

There are in all 30 categories of cooperatives operating in Nepal, including small scale private banks operating in market centers These cooperatives are put in six divisions: A, B, C, D, E, and Bank, where Bank consists of all small scale private banks. The frame contains 5987 cooperatives listed under these six divisions, called here as Cooperative Types. The frequency distributions of the 5987 cooperatives in eco-belts, development regions, and eco-development regions by Cooperative Type are shown respectively in tables 14, 15, and 16 respectively.

Table 14: Frequency Distribution of Cooperatives in Eco-Belts by Type

Eco-Belt Type of cooperative

Mountain Hill* Tarai K-Valley Total

A 115 688 460 136 1399 B 133 1046 793 153 2125

Bank 0 3 10 8 21 C 141 589 696 293 1719 D 7 2 27 13 49 E 58 142 95 379 674

Total 454 2470 2081 982 5987 Note: Hill* stands for hill belt outside Kathmandu valley, and K-Valley stands for Kathmandu valley

Table 15: Frequency Distribution of Cooperatives in Development Regions by Type

Development Region Type of cooperative

Eastern Central Western Mid-western Far-western Total

A 242 779 227 106 45 1399 B 307 831 582 223 182 2125

Bank 3 13 1 2 2 21 C 406 891 284 108 30 1719 D 23 23 3 0 0 49 E 91 446 72 30 35 674

Total 1072 2983 1169 469 294 5987

Table 16: Frequency Distribution of Cooperatives in Eco-Development Regions by Type

Eco-Belt Type Development Region Mountain Hill* Tarai K-Valley

Total

Eastern 0 149 93 0 242 Central 111 335 197 136 779 Western 2 167 58 0 227 Mid Western 0 29 77 0 106 Far Western 2 8 35 0 45

A

Total 115 688 460 136 1399 Eastern 0 94 213 0 307 Central 96 315 267 153 831 Western 3 427 152 0 582 Mid Western 1 107 115 0 223 Far Western 33 103 46 0 182

B

Total 133 1046 793 153 2125 Eastern 0 3 0 3 Central 3 2 8 13 Western 0 1 0 1 Mid Western 0 2 0 2 Far Western 0 2 0 2

Bank

Total 3 10 8 21 Eastern 44 144 218 0 406 Central 86 284 228 293 891 Western 1 85 198 0 284 Mid Western 9 69 30 0 108 Far Western 1 7 22 0 30

C

Total 141 589 696 293 1719 Eastern 0 0 23 0 23 Central 7 1 2 13 23 Western 0 1 2 0 3

D

Total 7 2 27 13 49

Eastern 10 23 58 0 91 Central 19 17 31 379 446 Western 2 65 5 0 72 Mid Western 22 7 1 0 30 Far Western 5 30 0 0 35

E

Total 58 142 95 379 674 Total Number of Cooperatives 454 2470 2081 982 5987

Note: Hill* stands for hill belt outside Kathmandu valley, and K-Valley stands for Kathmandu valley All Banks and Cooperatives of the type D are completely enumerated being few in numbers, and simple random samples close to 15% for cooperatives of the type A and 10% each for economically lesser important types B, C, and E are taken from each eco-development region independently.

Table 17: Total sampled cooperatives of the types A, B, C, and E in eco-development regions

Eco-Belt Type of

Co-op. Development Region Mountain Hill* Tarai K-Valley

Total

Eastern 0 27 16 0 43 Central 21 48 25 26 120 Western 0 30 4 0 34

Mid Western 0 3 14 0 17

Far Western 0 1 6 0 7

A




B




C




E


Table 18: Total Sampled Co-operatives by type in Ecological Belts Eco-Belt Type of

Co-operatives Mountain Hill* Tarai K-Valley Total

A 21 109 65 26 221 B 11 110 75 17 213 C 12 65 62 31 170 D 7 2 27 13 49 E 5 13 6 29 53


Table 19: Total Sampled Co-operatives by type in Development Regions

Development Region Total Co-op. Type Eastern Central Western Mid-western Far-western

A 43 120 34 17 7 221 B 26 82 60 23 22 213 C 31 90 34 13 2 170 D 23 23 3 49 E 8 32 6 3 4 53

Total 131 347 137 56 35 706

5. Audit Firm Sample

There are 1099 auditing firms in the frame: 54 of them each run by FCA (Fellow of Chartered Accountant), 25 each by CA, 665 by B-class accountant, 219 by C-class, and 136 by D-class. Their distribution in eco-development regions is given below.

Table 20: Frequency Distribution of Audit Firms By type in Eco-Development Regions

Eco-Belt Type Development Region Mountain Hill* Tarai K-Valley

Total

Eastern 6 78 84 Central 16 57 421 494 Western 39 26 65 Mid Western 4 11 15 Far Western 1 6 7

B

Total 66 178 421 665 Eastern 0 2 25 27 Central 1 7 12 131 151 Western 0 11 12 23 Mid Western 0 5 8 13 Far Western 0 2 3 5

C Total 1 27 60 131 219

Eastern 2 7 25 34 Central 0 8 17 35 60 Western 0 14 10 24 Mid Western 0 9 3 12 Far Western 0 1 5 6

D

Total 2 39 60 35 136

Central 0 24 24 Western 1 1

CA

Total 1 24 25 Eastern 1 1 Central 2 51 53

FCA

Total 3 51 54 Total Audit Firms 3 132 302 662 1099

Note: Hill* stands for hill belt outside Kathmandu valley, and K-Valley stands for Kathmandu valley

Being few in numbers and of economically larger sizes, auditing firms of types CA and FCA are completely enumerated. About 15% of the firms are sampled from firms of type B and 10% each from types C and D, drawing independently from each eco-development region using simple random sampling. Tables 21, 22, 23 given below show the frequency distribution of the sampled law firms by type in eco-development regions, eco-belts, and development regions respectively.

Table 21: Total Sampled Auditing Firms by type in Eco-Development Regions

Type Develop. Region Hill* Tarai K-Valley Total Eastern 1 17 0 18 Central 3 7 67 77 Western 3 5 0 8 Mid Western 0 2 0 2 Far Western 1 2 0 3

B Total 8 33 67 108

Eastern 0 3 0 3 Central 2 2 16 20 Western 5 1 0 6 Mid Western 0 1 0 1

C Total 7 7 16 30


D Total 4 9 3 16

Note: Hill* stands for hill belt outside Kathmandu valley, and K-Valley stands for Kathmandu valley

Table 22: Total Sampled Auditing Firms by type in Eco-Belts

Type of Firm Hill* Tarai Kath-Valley Total

B 8 33 67 108 C 7 7 16 30 D 4 9 3 16 Total 19 49 86 154

Note: Hill* stands for hill belt outside Kathmandu valley

Table 23: Total Sampled Auditing Firms by type in Development Regions

Development Region

Type of Firm Eastern Central Western Mid-western Far-western

Total

B 18 77 8 2 3 108 C 3 20 6 1 0 30 D 3 6 3 3 1 16

Total 24 103 17 6 4 154 6. Community Forest Sample

Altogether, there are 13394 community forests in the frame. They are divided into three types: those with area < 1000 ha each, those with ≥ 1000 ha each, and those with area missing in the frame. There are 13323 community forests of the first type, 44 of the second type, and 27 of the third type. The cross-tabulation of community forests by type and eco-development region is shown in the table 24 below.

Table 24: Frequency Distribution of Community Forests by Type in Eco-Development Region

Ecological Belt Firm Size Development Region



Forest Area

≤ 999 ha


Forest Area

≥ 1000 ha Total 19 10 15 44


Forest Area

Missing In Frame

Total 2 22 3 27 Total Community Forests 2324 10100 970 13394

Complete census is taken for Community Forests with area ≥ 1000 ha each, and with missing area. Around 5% sample is taken from community forests of area ≤ 999 ha each using Stratified Random Sampling with strata as eco-development region.

Table 25: Frequency Distribution of Sampled Community Forests, each of area ≤ 999 ha, in Eco-Development Regions

Eco-belt Type

Development Region

Mountain Hill Tarai Total Eastern 20 86 15 121 Central 41 104 9 154 Western 1 184 4 189 Mid Western 22 72 23 117

Forest Area ≤ 999 ha Far Western 29 53 4 86 Total 113 499 55 667

7. Labor Requirement Agency Sample

In the frame, there are 730 labor requirement agencies: 562 in Kathmandu-valley, 32 in hills out side valley, 1 in mountain, and 135 in tarai. Of the 730 agencies, 391 (all from Kathmandu) are responsible for 'foreign employment' , 223 for 'house-guard' , and 116 for 'civil worker'. The cross-tabulation of these agencies in eco-development region is given in table 26 by type.

Table 26: Number of labor requirement agencies by type from different Eco-Development Regions Eco-Belt Type

Development region Mountain Hill* Tarai Kath-valley

Total

foreign employment Central 1 390 391

Eastern 1 21 25 47 Central 1 20 64 68 153 Western 1 5 12 18 Mid-western 1 2 2 5

house-guard

Total 1 23 92 107 223 Central 2 38 65 105 Western 7 4 11 civil worker Total 9 42 65 116

Grand Total 1 32 135 562 730 Note: Hill* stands for hill belt outside Kathmandu valley.

Around 50 % sample is taken from each type of agencies (considering their economic importance, instability, and difficulty of having income information from many which are operating clandestinely) using stratified random sampling with strata as eco-development region. Table 27 displays the cross-tabulation of the sampled agencies for each type.

Table 27: Number of sampled labor requirement agencies by type from different Eco-Development Regions

Type

Development region Mountain Hill* Tarai Kath-valley Total

foreign employment Central 1 200 201

Eastern 1 10 13 24 Central 1 10 32 34 77 Western 1 3 6 10 Mid-western 1 2 2 5

house-guard

Total 1 13 47 55 116

Central 2 19 33 54 Western 4 4 8 civil worker Total 6 23 33 62

Grand Total 1 19 71 288 379 Note: Hill* stands for hill belt outside Kathmandu valley

8. Renting Activity Sample

Two kinds of renting activity are going to be covered: catering service and party palace. Renting party palace is a phenomenon of only Kathmandu till now. There are only 33 such party palaces for rent. On the other hand, catering services are rented not only in Kathmandu but also in tarai and hills outside Kathmandu valley. There are in all 431 renting services in operation of which 398 are catering services and 33 party palaces.

Table 29: Number of renting activities by type in different eco-development regions

Renting Activity

Development Region Hill* Tarai Kath-valley Total

Eastern 2 77 79 Central 7 51 159 217 Western 32 31 63

Mid-western 2 27 29 Far-western 1 9 10

Catering service

Total 44 195 159 398

Party Palace Central 33 33

Grand Total 44 195 192 431 Note: Hill* stands for hill-belt outside Kathmandu valley.

The frequency distribution of each these renting services in eco-development regions are given in the table 28. A number of renting establishments of each type are drawn independently from each of the eco-development region at random without replacement. The allocation of sample sizes to different eco-development regions are shown in the table 29 below.

Table 29: Number of sampled renting activities by type in different eco-development regions

Renting Activity

Development Region

Hill* Tarai Kath-valley Total

Eastern 2 37 39 Central 7 25 80 112 Western 32 15 47

Mid western 2 13 15 Far western 1 5 6

Catering service

Total 44 95 80 219

Party Palace Central 33 33

Total 44 95 113 252 Note: Hill* stands for hill-belt outside Kathmandu valley.

9. Sample of private clinics and health services

The list of ten types of clinics and health services is made from the information collected from BSOs. The frequency distribution of clinics of each of these types in Kathmandu valley, hill* (outside valley), mountain, and tarai is shown in table 30 below. The number of clinics is the highest (243) in general category followed by pathological (109), dental (94), veterinary (77), polyclinic (63), and so on.

Table 30: Frequency Distribution of Clinics by Type in Different Eco-development Regions

Clinic Mountain Hill* Tarai Kath-Valley Total

General 4 44 136 59 243 Dental 14 21 59 94

Eye 6 10 16 Ayurvedic 3 13 5 21

Acupuncture 5 6 3 14 Homeopathy 4 23 6 33 Veterinary 23 19 35 77

Natural Therap 4 5 2 11 Polyclinic 3 19 12 29 63 Pathology 1 12 86 10 109

Total 8 128 327 218 681 Note: Hill* stands for hill-belt outside Kathmandu valley.

Independent simple random samples are taken from the four regions for each of the ten categories of clinics and health services. Complete census is taken for each of the category: eye, ayurvedic, acupuncture, nursing home, and about 25% sample is taken for each of the other six categories. In table 31 below, the number of sampled clinics in the four regions can be found for each of the ten categories.

Table 31: Number of Sampled Clinics by Type in Different Eco-development Region

Clinic Mountain Hill* Tarai Kath-valley Total General 1 11 34 15 61 Dental 3 4 15 22

Eye 6 10 16 Ayurvedic 3 13 5 21

Acupuncture 5 6 3 14 Homeopathy 1 5 2 8 Veterinary 5 5 8 18

Natural Therap 4 5 2 11 Polyclinic 1 5 3 7 16 Pathology 1 3 21 3 28

Total 3 40 102 70 215 Note: Hill* stands for hill-belt outside Kathmandu valley

10. Public Call Office Sample

There are 1398 public call offices in the country. Of them, 612 are in Kathmandu and 626 in tarai. Table 32 below provides the idea of how the PCOs are distributed in districts.

Table 32: Frequency distribution of PCOs in different districts within eco-development regions Development

Region District Tarai Hill* Mountain Kathmandu Total

Ilam 6 6 Jhapa 17 17

Morang 78 78 Sankhuwasawa 7 7

Sunsari 32 32

Eastern

Total 127 6 7 140 Bara 13 13

Bhaktapur 18 18 Chitwan 22 22 Dhanusa 23 23

Kathmandu 524 524 Kavre 26 26

Lalitpur 70 70 Makawanpur 24 24

Parsa 69 69 Rautahat 9 9 Saptari 6 6 Sarlahi 25 25

Central

Total 191 26 612 829 Kapilbastu 32 32

Kaski 76 76 Palpa 12 12

Rupandhei 58 58 Western

Total 90 88 178 Banke 48 48 Dang 81 81

Salyan 6 6 Surkhet 27 27

Mid Western

Total 129 33 162 Kailali 39 39

Kanchanpur 50 50 Far Western Total 89 89

Total PCOs 626 153 7 612 1398 Note: Hill* stands for hill-belt outside Kathmandu valley. About 19% sample from Kathmandu, 25% from each tarai eco-development region, one-third from western hill, one-half from central and mid-western hill each, and cent percent from any other eco-development region are taken at random, independently of each other. The sizes of the stratified sample in eco-development regions are given in table 33 below.

Table 33: Number of Private Telecommunication Agencies by Type in Different Eco-development Region

Development

Region

Tarai Hill* Mountain Kathmandu Total

Eastern 32 6 7 45 Central 48 13 122 183 Western 22 26 48

Mid Western 32 17 49 Far Western 22 22

Total 156 62 7 122 347 Note: Hill* stands for hill belt outside Kathmandu valley.

Eastern

Central

Western

Mid Western

Far WesternRegion

0

10

20

30

40

50

60

Perc

ent

Frequency Distributoin of PCOs in Development Regions

Eastern

Central

Western

Mid Western

Far WesternRegion

0

10

20

30

40

50

60

Perc

ent

Frequency Distribution of Sampled PCOs in Development

Region

The resemblance between the population and the sample percent bar graphs is remarkable. Little difference is arising most probably because of higher rate of sampling from eco-development region with lower count.. 11. Restaurant Sample The problem in the frame of restaurants constructed from the information sent by BSOs came because of two reasons: the difficulty for ascertaining whether the restaurants specified as hotels in urban centers are really restaurants or not; some of the restaurants so specified could also be the restaurants within hotels which would be covered in national accounting from different income data..

Table 34: Number of Restaurants in Districts of Different Eco-development Regions

Development Region District Hill* Tarai Kath-Valley Total

Jhapa 1 1 Morang 7 7 Sunsari 5 5

Eastern

Total 13 13 Dhanusha 0 1 0 1

Lalitpur 0 0 33 33 Bhaktapur 0 0 6 6 Kathmandu 0 0 326 326

Dhading 3 0 0 3 Makawanpur 1 0 0 1

Parsa 0 3 0 3 Chitwan 0 5 0 5

Central

Total 4 9 365 378 Tanahu 1 0 1 Kaski 70 0 70

Rupandehi 0 8 8 Western

Total 71 8 79

Total number of restaurants 75 30 365 470 Note: Hill* stands for hill belt outside Kathmandu valley.

Accordingly, a different frame of the restaurants is made taking help of restaurants in yellow business directory and the list of standard restaurants serving tourists. This frame contains only 470 restaurants from 14 districts of 3 development regions within hill and tarai belts and is severely lacking since it leaves many restaurants of the urban centers of even the 14 districts not to talk of others. So a compromise has been sought according to which data will be collected from a sample of restaurants from this frame, and five restaurants from every eco-development region selected from among the prominent restaurants the region. About 14% sample from restaurants within Kathmandu valley, 27% sample from Pokhara, and all restaurants from the remaining districts are in the sample. The following table shows the sample counts of restaurants in districts within eco-development regions selected from among the 470 restaurants in the frame.

Table 35: Number of sampled Restaurants in Districts of Different Eco-development Regions Development Region District Hill* Terai Kath-Valley Total

Eastern Jhapa 1 1 Morang 7 7 Sunsari 5 5 Total 13 13

Central Dhanusha 0 1 0 1 Lalitpur 0 0 4 4 Kathmandu 0 0 50 50 Dhading 3 0 0 3 Makawanpur 1 0 0 1 Parsa 0 3 0 3 Chitwan 0 5 0 5 Total 4 9 54 67

Western Tanahu 1 0 1 Kaski 19 0 19 Rupandehi 0 8 8 Total 20 8 28

Note: Hill* stands for hill belt outside Kathmandu valley. 12. Poultry Sample The frame obtained for the population of poultry farming from the information sent by BSOs contains in all just 940 poultry farms, 876 broiler and 64 hatchery farms. The frequency distribution of poultry farms in eco-development regions by farm type is shown in table 36 below. Since there are few hatchery farms, it is decided to enumerate all of them. And 19% to 25% samples are drawn from each eco-development region (except central mountain and western hill), with higher percent samples from smaller regions, by simple random sampling method.

Table 36: Number of Poultry Farms in Different Eco-development Regions by Type Type Development Region Mountain Hill Tarai Total

Eastern 0 40 135 175 Central 3 287 246 536 Western 0 8 124 132

Mid Western 0 17 80 97 All

Total 3 352 585 940 Eastern 0 40 132 172 Central 3 256 221 480 Western 0 4 124 128

Mid Western 0 17 79 96

Broiler

Total 3 317 556 876

Eastern 3 3 Central 31 25 56 Western 4 4

Mid Western 1 1

Hatchery

Total 35 29 64 The frequency distribution of poultry farms in eco-development regions by farm type is shown in table 37 below.

Table 37: Number of sampled Poultry Farms in Different Eco-development Regions by Type Type Development Region Mountain Hill Tarai Total

Eastern 0 10 29 39 Central 3 82 69 154 Western 0 8 25 33

Mid Western 0 8 16 24 All

Total 3 108 139 250 Eastern 0 10 26 36 Central 3 51 44 98 Western 0 4 25 29

Mid Western 0 8 15 23

Broiler

Total 3 73 110 186 Eastern 3 3 Central 31 25 56 Western 4 4

Mid Western 1 1

Hatchery

Total 35 29 64 13. Mechanized Land Transport Sample

In this case, a sample of commercial vehicles operating in the country had to be drawn. All most all such commercial vehicles are running under one of the bodies that are registered as private transport companies and the regional associations of the owners of transport business. Since there are only few private transport companies and all of them are running a limited number of vehicles, it has been decided to take complete economic enumeration of the vehicles of all private companies. The same is impractical in the case of Regional Associations of Transport Owners because of the presence of large numbers of vehicles in the Associations. As such, a random sample of each kind of vehicle except the oil tanker is drawn independently from each of the Associations of the owners of that kind (see table 38). There are in all 10 such kinds of vehicles. The frame for drawing each kind of vehicle sample was constructed with the information collected by the Branch Statistical Offices. Such a frame for a vehicle kind shows the list of vehicles under each regional Association with their plate

identification numbers. The number of sampled vehicles of each kind is shown in the fourth column, and the percent sampled in the sixth column of the table 38 below.

Table 38: Frequency distribution of commercial vehicles of all the associations by type of vehicle

Population Sample Vehicle Type frequency percent frequency percent Percent Sampled

Bus/Minibus 7192 46.6 550 40.9 7.5 Gas Microbus 57 0.4 17 1.3 30 Gas Tempo 501 3.2 50 3.7 10 Jeep Taxi 574 3.7 88 6.5 15 Micro Bus 835 5.4 85 6.3 10

Taxi 1139 7.4 85 6.3 7.5 Tempo 564 3.7 87 6.5 15

Tourist Service 307 2.0 47 3.5 15 Tractor 232 1.5 35 2.6 15 Truck 4017 26.1 300 22.3 7.5 Total 15418 100.0 1344 100.0 9

The frame for the oil tankers was constructed with the information obtained from the Nepal Oil Corporation Limited. It shows tankers listed under each of the Associations of Tanker Owners in different development region by the tanker sizes: eight, nine, ten, twelve, fourteen, fifteen, sixteen, twenty, twenty four, and twenty five thousand litres. With a view for obtaining income-expenditure information per tanker of each size, a separate (PPS) sample of owner was drawn from each association independently for tanker of each size. Table 39 and 40 below provide the population and sample frequency distributions of tanker owners in six regions by capacity size of tanker.

Table 39: Cross-tabulation of tanker owners by region and tanker capacity size Region Tanker

Capacity (1000 litres)

Eastern Development

Central Development

*Western Development

Mid western Development

Far western Development Pokhara Total

8 1 1 9 2 2 10 2 2 4 12 32 138 38 8 10 10 236 14 10 10 15 2 2 4 16 4 4 20 3 18 10 8 2 2 43 24 1 1 25 17 17

Total 41 193 48 16 12 12 322 Note: *Western development region excludes Pokhara

Table 40: Cross-tabulation of sampled tanker owners by region and selected tanker capacity size Region Tanker

Capacity (1000 litres)

Eastern Development

Central Development

*Western Development

Mid western Development

Far western Development Pokhara Total

12 7 28 8 2 2 2 49 14 3 3 16 1 1 20 1 5 4 3 13 25 5 5

Total 8 42 12 5 2 2 71 Note: *Western development region excludes Pokhara

12 14 16 20 25

Capacity

0

20

40

60

80

100

Per

cent

Population: FP

Capacity

12 14 16 20 25

Capacity

0

20

40

60

80

100

Perc

ent

Capacity

The distributions shown by these bar graphs are for population and sample of tanker owners of capacity 12, 14, 16, 20, and 25 thousand litters. Even though the tanker owners of each capacity are drawn independently from each regional association, there is close agreement between sample and population distribution. 14. Sample of Language, Coaching, and Tuition Center

There are in all 424 such centers in the frame, of which 312 are in Kathmandu valley alone. Their frequency distribution in different eco-development regions plus Kathmandu valley is shown in the table given just below. Of the 312 centers in the valley, 138 chosen at random for enumeration. The rest of the centers will all be enumerated.

Table 41: Number of Language Training Centers in Different Eco-Development Regions Development

Region Mountain Hill* Tarai Kath-Valley Total

Eastern 2 1 65 68 Central 18 312 330 Western 12 12

Mid Western 10 10 Far Western 4 4 Grand Total 2 13 97 312 424

Hill* stands for hill-belt outside Kathmandu valley 15. Private Educational Establishment Sample

The frame for the educational establishments of the nation has been prepared from the information forwarded to the NAS by the different BSOs and CTEVT office, Sano-Thimi. For sampling purpose, it is desirable to classify the educational establishments of the frame in few different groups according to their economic sizes, and draw a sample from each group independently. But the lists of the establishments forwarded by the BSOs lack the information for appropriately doing so. Nevertheless, from the available information, the establishments could be divided into 11 disjoint groups, which are displayed in the table below with their respective group sizes (with group size as the. number of establishments in the group). Schools are classified according to primary,

Distribution of Tanker Owners by Capacity Size Distribution of Sampled Tanker Owners

by Capacity Size

secondary, and higher secondary levels; and colleges according to higher secondary, general tertiary, engineering, and medical levels whenever possible. Colleges with levels and student sizes both unknown are put in another group; and schools with unknown levels in two groups – group with known student size and group with unknown student size.

Table 42: Classification of establishments in the frame in 11 disjoint groups by their types (based on levels, sizes, and educational programs)

Educational Establishment Population Sample Type

Number Percent Number Percent

School (no level & no student size) 76 1.6 76 8.1 School (no level) 973 20.0 129 13.8 Primary School 1144 23.5 164 17.5

Secondary School 1303 26.8 168 17.9 Higher Secondary School 777 16.0 133 14.2

College (no level & no student size) 55 1.1 55 5.9 Higher Secondary College 8 0.2 8 0.9

College (tertiary level) 270 5.6 79 8.4 Engineering College 29 0.6 29 3.1

Medical College 14 0.3 14 1.5 CTEVT (technical and vocational) 213 4.4 81 8.7

Total 4862 100.0 936 100.0

Groups named in block letters in the table are of smaller sizes and they are to be completely enumerated; samples of sizes shown in the third column of the table are to be enumerated from the other groups. In the next two tables are shown the frequency distributions of establishments in eco-development regions by establishment type.

Table 43: Frequency distribution of establishments of each completely enumerating group in eco-development regions

Group Development Region Mountain Hill* Tarai Kath-Valley Total

Eastern 2 2 4 Central 16 41 57 Western 4 4

Mid Western 4 4 Far Western 7 7

School

(no level & no student size)

Total 29 47 76 H. S. C. Central 4 4 8

Eastern 3 3 Central 6 2 12 20 Western 2 3 5

Far Western 1 1

Engineering

College

Total 8 9 12 29 Eastern 2 2 Central 2 7 9 Western 1 1 2

Mid Western 1 1

Medical College

Total 1 6 7 14 Eastern 2 2 4 Central 1 6 34 41 Western 6 2 8


College

(no level & no student size)

Total 9 12 34 55 Note: H.S.C. denotes Higher Secondary College. Hill* stands for hill-belt outside Kathmandu valley

Table 44: Frequency distribution of establishments of each sampling group in eco-development regions Group Development

Region Mountain Hill* Tarai Kath-Valley Total

Eastern 5 310 315 Central 2 46 117 543 708 Western 29 26 55


Primary School

Total 2 95 504 543 1144 Eastern 5 11 292 308 Central 11 40 104 607 762 Western 148 10 158

Mid Western 3 11 53 67 Far Western 1 7 8

Secondary School

Total 19 211 466 607 1303 Eastern 14 53 88 155 Central 14 48 66 178 306 Western 2 146 58 206

Mid Western 6 20 23 49 Far Western 14 25 22 61

Higher

Secondary School


Mid Western 5 46 51 Far Western 4 16 96 116

School (no level)



College (Tertiary

Level School) Total 15 79 85 91 270

Eastern 1 3 35 39 Central 1 9 38 61 109 Western 25 12 37

Mid Western 4 9 13 Far Western 2 13 15

CTEVT

Total 2 43 107 61 213 Hill* stands for hill-belt outside Kathmandu valley Since schools of greater student sizes are economically larger it is decided to sample more larger-size schools. Except for CTEVT, the samples are drawn from every other group by dividing schools in the group in three sub-groups (after carefully studying histogram of the school sizes in the group): one containing those schools which are of sizes larger than a cut-off size (this sub-group is completely enumerated, and is called 3rd sub-group), another containing smaller schools of sizes lower than a small cut-off size (a small percent sample is drawn from it. It is called here 1st sub-group), and a larger percent sample is drawn from the other sub-group (known 2nd sub-group here) which consists of the remaining establishments of the group. Five pairs of frequency histogram and table (showing sample sizes for each of the three sub-groups), one for each sampling group, are given in the following pages to help visualize the process.

Primary School Group

Population Sample

Size of School

Frequency

Percent sampled

Frequency

1 – 200 969 10.5% 102

200 – 400 140 119.3% 27

400 or above 35 100% 35

0 200 400 600 800 1000School size

0

50

100

150

200

250

Fre

qu

ency

Mean = 117.19Std. Dev. = 113.107N = 1,144

Histogram of Primary Schools by Size

Total 1144 14.3% 164

Secondary School Group

Population Sample

Size of School

Frequency

Percent sampled

Frequency

1 – 500 1146 10.2% 117

500 – 1000 132 19.7% 26

1000 or

above 25 100% 25

0 1000 2000 3000School Size

0

100

200

300

400

Freq

uenc

y

Mean = 276.91Std. Dev. = 256.905N = 1,303

Histogram: Frequency Distribution of Secondary school by Size

Total 1303 12.9% 168

Higher Secondary School (HSS)Group

Population Sample

Size of School

Frequency

Percent sampled

Frequency

1 – 250 675 10.8% 73

250 – 500 72 41.7% 30

500 or above 30 100% 30

0 500 1000 1500 2000 2500School Size

0

100

200

300

400

Fre

que

ncy

Mean = 137.19Std. Dev. = 191.11N = 777

Histogram: Frequency Distribution of HSS by Size

Total 777 17.1% 133

Unknown Level School Group

Population Sample

Size of School

Frequency

Percent sampled

Frequency

1 – 500 883 10.8% 95

500 – 1000 77 27.3%

21

1000 or

above 13 100% 13

0 1000 2000 3000 4000 5000 6000School Size

0

100

200

300

400

500

Fre

qu

en

cy

Mean = 235.89Std. Dev. = 269.752N = 973

Histogram: Distribution of Schools of Unknown Level by Size

Total 973 13.3% 129

Tertiary Level School Group

Population Sample

Size of School

Frequency

Percent sampled

Frequency

1 – 200 194 20.1% 39

200 – 400

69

34.8% 24

400 or above 16 100% 16

0 1000 2000 3000 4000College size

0

50

100

150

200

Fre

qu

en

cy

Mean = 227.05Std. Dev. = 390.364N = 270

Histogram: Frequency Distribution of Colleges by Size

Total 270 26.2%% 79

Simple random samples (of sizes shown in the table just below) are drawn independently from each eco-development region of each sampling group except CTEVT.

Table 45: Frequency distribution of sampled establishments of each sampling group (except CTEVT) in eco-development regions

Group Development Region Mountain Hill* Tarai Kath-Valley Total

Eastern 2 35 37 Central 2 7 14 73 96 Western 11 5 16


Primary School


Mid Western 2 4 6 12 Far Western 1 3 4

Secondary School

Total 6 37 58 67 168 Eastern 2 6 13 21 Central 3 7 11 37 58 Western 2 18 13 33

Mid Western 2 4 4 10 Far Western 2 4 5 11

Higher Secondary

School Total 11 39 46 37 133

Eastern 2 5 2 9 Central 2 9 28 8 47 Western 17 32 49

Mid Western 2 5 7

School (no level)

Far Western 2 3 12 17

0 2 4 6 8 10Student size in unit of 50

0

100

200

300

Freq

uenc

y

Mean = 2.64Std. Dev. = 1.588N = 1,109

Histogram: Frequency Distribution of primary

Schools of Sizes 0 - 400



College (Tertiary Level)

Total 8 23 28 20 79 Hill* stands for hill-belt outside Kathmandu valley Each pair of graphs below gives some idea on how well sample represents population.

0 2 4 6 8 10School size in unit of 50

0

10

20

30

40

Freq

uenc

y

Mean = 2.92Std. Dev. = 1.779N = 129

Histogram: Frequency distribution of sampled schools of sizes 0 - 400

Considering higher percent of sampling from larger schools, the above distributions match well.

0 2 4 6 8 10 12Shcool size in unit of 100

0

100

200

300

400

Freq

uenc

y

Mean = 3.1Std. Dev. = 1.877N = 1,278

Histogram: Frequency Distribution of Secondary Schools of Sizes 0 - 1000

0 2 4 6 8 10 12Shool size in unit of 100

0

5

10

15

20

25

30

Freq

uenc

y

Mean = 3.41Std. Dev. = 2.192N = 143

Histogram: Frequency Distribution of Sampled

Shcools of Sizes 0 - 1000

0 2 4 6 8 10 12School size in unit of 50

0

50

100

150

200

250

300

Freq

uenc

y

Mean = 2.64Std. Dev. = 2.018N = 746

Population Histogram: Frequency Distribution of HSS

of Sizes 0 - 500

The preceding pair shows higher rate of sampling from smaller schools of the 1st sub-group.


0

5

10

15

20

25

30

Freq

uenc

y

Mean = 3.81Std. Dev. = 2.825N = 104

Sample Histrogram: Frequency Distribution of

HSS of Sizes 0 - 500

Considering agin the higher rate of sampling from larger shools, the samples from 1st and 3rd groups of HSS are coming as expeted but there is some anomaly in the sample from the 2nd sub-group.


0

50

100

150

200

250

300

Freq

uenc

y

Mean = 2.65Std. Dev. = 1.764N = 960

Population Histogram: Frequency Distribution of Schools of

Uknown Levels of Sizes 0 - 1000


0

10

20

30

40

Freq

uenc

y

Mean = 3.11Std. Dev. = 2.113N = 116

Sample Histogram: Frequency Distribution of Schools of

unknown level of sizes 0 - 1000

Samples from each sub-group of unknown-level school group are by chance not well representative of frequency histogram of the population. This sort of situation could have lead to inaccurate estimation if sample were drawn from the whole population without dividing the population into more homogeneous sub-groups. Thus sampling from sub-groups is useful and protecting us in this case. In fact, independent sampling from each sub-group of every eco-development region is guarding against such kind of anomaly.

0 1 2 3 4 5College size in unit of 100

0

50

100

150

200

Freq

uenc

y

Mean = 1.36Std. Dev. = 0.702N = 254

Population Histogram: Tertiary Level Colleges of Sizes 0 - 800

0 1 2 3 4 5College size in unit of 100

0

10

20

30

40

Freq

uenc

y

Mean = 1.62Std. Dev. = 0.923N = 63

Sample Histogram: Tertiary Level Colleges of Sizes 0 - 1000

A good agreement between the above pair cannot be denied. CTEVT Sub-Group CTEVT (Technical and Vocational Education) has technical and vocational institutes falling in the following disjoint nine sub-groups: Nursing; General Medicine; CMA, ANM; Agriculture; Pharmacy; Medical Engg; Electrical & Electronic Engg; Office Management; and CDO. The later four sub-groups of the CTEVT have few institutes and it is decided to enumerate them completely. Table 46 shows the frequency distribution of these sub-group institutes in eco-development regions. Table 46: Frequency distribution of training institutes of each of the completely enumerating sub-groups of CTEVT in eco-development regions

CTEVT Sub-group

Development Region Mountain Hill* Tarai Kath-Valley Total

Central 1 4 5 Western 2 2

Mid Western 1 1

Electrical &Electronic

Engg Total 2 2 4 8

Office Management Central 1 1 2 Central 2 2

Mid Western 1 1

CDO Total 1 2 3

Medical Engg Central 1 1 Hill* stands for hill-belt outside Kathmandu valley In the same way, the next table provides frequency distributions of each of the former five sub-groups of CTEVT institutes in eco-development regions. An independent simple random sample of institutes is drawn from institutes of every eco-development region of each of these sub-groups. Table 48 below displays the frequency distribution of sampled institutes of each of these sub-groups in different eco-development region.

Table 47: Frequency distribution of training institutes of each of the sampling sub-groups of CTEVT in eco-development regions

CTEVT Sub-group




Nursing

Total 4 12 13 29 Eastern 5 5 Central 2 3 7 12 Western 6 1 7

Far Western 2 3 5

Civil Engg

Total 10 12 7 29 Eastern 1 3 15 19 Central 1 4 19 17 41 Western 11 7 18


CMA, ANM

Total 2 21 51 17 91 Eastern 3 3 Central 3 4 7 Western 1 1 2


General Medicine


Far Western 2 2

Pharmacy

Total 1 9 10 20 Eastern 4 4 Central 1 3 4 8 Western 1 1 2

Mid Western 1 1

Agriculture

Total 2 9 4 15 Hill* stands for hill-belt outside Kathmandu valley Table 48: Frequency distribution of sampled training institutes of each of the sampling sub-groups of CTEVT in eco-development regions

CTEVT Sub-group



Far Western 1 1

Nursing


Far Western 2 1 3

Civil Engg

Total 5 3 2 10 Eastern 7 7 Central 1 1 4 3 9 Western 5 4 9


CMA, ANM

Total 1 7 19 3 30

Eastern 1 1 Central 2 2 Western 1 1

Mid Western 1 1

General Medicine

Total 3 2 5 Eastern 2 2 Central 1 1 2 Western 1 1 2

Far Western 1 1

Pharmacy

Total 1 5 1 7 Eastern 2 2 Central 1 1 2 Western 1 1

Agriculture Total 2 2 1 5

Hill* stands for hill-belt outside Kathmandu valley Acknowledgement: I have been immensely helped by Mr. Suman Aryal for the preparation of all charts on educational establishments, land transport (tankers), and law firms, and by Gopal Khanal on mychro-hydros and PCOs. I also got very much help from them and Mr. Surya Kumar Pandit, Mr. Jishnu Mohan Bhattarai, and Mrs. Saroj Bhattarai for bringing out tables in the present form. I have benefited very well from the advice of Dr. Rudra Suwal on many occasions during this sample selection and report writing phase. I wish to thank them all with deep appreciation.

Part Two

Sample Design for Household Income-Expenditure Survey

Review of Sampling Methodology of the Fourth Household Income-Expenditure Survey conducted by the Nepal Rastra Bank

Nepal Rastra Bank (NRB) is currently conducting the fourth Household Budget (or Income Expenditure) Survey (HIES) using a sample of 5095 households drawn by the Sample Design prepared by a team of statisticians of the Central Department of Statistics (CDS) at the Tribhuvan University (TU), Nepal.

Keeping with the tradition of the first three HIES, the NRB survey organizers also wanted the data to be collected in the fourth HIES only from the important market centers – municipalities / towns – spread over the country. Further, there was high concern for security in the organizers' mind in the midst of the Maoists' insurgencies, especially because of the necessity for periodic collection of data.

The CDS team, first of all made an inventory of important market centers scattered all over the country. Apart from the 58 municipalities, called by them as urban market centers, of the country, they found 69 towns (33 of which are district head-quarters) serving as other important places for marketing in the country side. By a rural market center in mountain and hill belts, they meant the VDC wards containing one of these towns, and in terai they meant the VDC containing one of them together with the VDCs adjoined to it. The households of the 69 rural market centers and the 58 municipalities together constituted the sampling population for HIES in their design. There were about 1.2 million households in the sampling population, which covered 28% of the total household population of the country.

A stratified 3-stage sample design was used by the team for the selection of the household sample. The selection plan used was to stratify the sampling population in 22 strata and select

• market centers from each stratum in the first stage

• polling stations from each selected urban market centre, and wards from each selected rural market center in the second stage

• and households from each selected second stage unit – polling station / rural ward – in the third stage.

Taking the factors pertinent to household income-expenditure – such as, share of food expenditure and farm income in urban/rural area, road accessibility, value added by manufacturing sector, level of urbanization etc. – into consideration, the team justified stratification of sampling household population (and market centers) according to the location of households in

ecological belt: mountain/hill/tarai

development region: eastern/central/western/mid-to-far western (only for households in hill/tarai)

within/outside Kathmandu valley

rural/urban area (except for mountain which is considered only as rural)

These criteria classified market centers (or, sampling population of households)

outside Kathmandu valley in 17 strata: market centers of mountain (in one rural stratum); four rural hill strata, four urban hill strata, four rural tarai strata, and four urban tarai strata lying in eastern, central, western, mid-to-far western development region

within Kathmandu valley in 5 strata: (old) urban Kathmandu, (new) urban Kathmandu, urban Lalitpur, urban Bhaktapur, and rural Kathmandu valley.

Then, the CDS team came up with a stratum household sample size 230 using a formula appropriate for simple random sampling, and suggested size of national household sample as 22 × 230 = 5060 with the break down:

1150 for 5 strata within Valley

3910 for 17 strata outside Valley This break down of sample size is roughly in proportion to sampling household populations within and outside Kathmandu valley. The household sample sizes actually allocated in the 17 strata add to 3940 and are shown in the table (1) below.

Table 1: Household sample sizes in the 17 strata from a total of 3940

Eco-belt Mid-far western Western Central Eastern

Urban Tarai

Rural

270

180

135

75

310

145

420

460

Urban

Hill Rural

90

220

325

315

145

190

80

260

Mountain (rural)

320

From what the team described, the criteria followed while computing these sample sizes were based on

proportional allocation across the 17 strata and, across the market centers selected within each stratum

the allocation of at least 35 households to each selected market center

and the adjustment of stratum sample size in a multiple 5

Except for the sample size in urban mid-to-far western-tarai, which should have been closer to 105, the deviations from the sizes of proportional allocation in other strata are small. The frequency distribution of market centers, sampled market centers, and the sampled second-stage units (i.e. polling stations in urban stratum and wards in the rural stratum) in the 17 strata is given in table (2) below.

Table 2: First figure in any strata is the number of market centers, the second is the number of sampled market centers, and the third is the number of sampled third staged units – polling centers/wards

Eco-belt Mid-far western Western Central Eastern

Urban Tarai

Rural

7 3 ; 9

4 2 ; 9

4 2 ; 5

3 1 ; 4

8 3 ; 11

4 2 ; 7

10 3 ; 13

7 3 ; 22

Urban

Hill Rural

5 2 ; 3

9 2 ; 7

7 3 ; 10

10 4 ; 10

7 2 ; 5

6 2 ; 6

3 2 ; 3

10 3 ; 8

Mountain (rural) 18 5 ; 10

One market center is sampled from 3 in rural western-tarai and one polling center is sampled from each sampled urban market center in many strata, which create difficulty in the estimation of standard errors of estimates.

As the stratification of Kathmandu valley by the CDS team (Section 4.4 in the Final report of the Sample Design) shows, the two municipalities Kirtipur and Madhyapur Thimi were not even included in the population frame. The sample allocation in Kathmandu valley is displayed in table 3 below. Table 3: Distribution of sample in rural and urban parts of Kathmandu valley

Urban Rural Description Kathmandu Lalitpur Bhaktapur Kathmandu Lalitpur Bhaktapur No of second stage units 12 6 6 2 6 4 No of households 460 230 230 35 120 80

The sample frame included only about 28 % households of the country lying within 127 market centers. Most of the households in the country, outside the sampled household population, are served by other rural market centers which are far numerous and lying in the hinterland, and where one can expect to have very different price structure – much lower for local products and much higher for imported goods. Such prices affect definitely household economy. It is such consumer prices and their effects in the household-income expenditure that are in the risk of being missed by the NRB household income-expenditure survey.

Beside data from country wide representative sample is also essential even for knowing food basket accurately. For without knowing what percent of consumers eat which food and where they live, how is it possible to know the food basket? This reasoning can be extended to knowing any consumer goods basket also.

For all such reasons, the sample design used by the fourth NRB household budget survey is inadequate for collecting household-income expenditure information for the purpose of national accounting in the National Accounts Section (NAS) of the Central Bureau of Statistics CBS).

References CDS (2005)a. Sample Design for Fourth Household Budget Survey (Final Report). Prepared and submitted to Nepal Rastra Bank by Central Department of Statistics, Tribhuvan University, Kirtpur. CDS (2005)b. Sample Frame of Fourth Household Budget Survey (Final Document). Prepared and submitted to Nepal Rastra Bank by Central Department of Statistics, Tribhuvan University, Kirtpur.

Sample Design for Household Income-Expenditure Survey

The need for obtaining reliable information on household income and expenditure regularly for the purpose of national accounting is putting increasing pressure on the National Accounts Section (NAS) of the CBS to develop its own survey system to collect data. This sample design is prepared for helping the NAS to achieve that end. Since there is no plan for undertaking such a survey within a year or two, emphasis is given towards constructing a design which could work with minor changes under different variation in

• regional, rural/semi-urban/urban stratification of the country

• the primary sampling units (PSUs) which are rural or urban or semi-urban areas containing a number of households

A two-stage stratified design is proposed for conducting the household income-expenditure survey (HIES) in Nepal. The design is simple and handy for drawing adequately representative household sample and for computing reliable estimates.

Since organizing a full scale HIES every year is out of question because of the huge budget required for this, such surveys may be organized in the interval of five years or so provided panel surveys are conducted in other years, based on the same panel of the HIES household sample, to capture average annual changes occurring in the household income-expenditure. To help the NAS do that, the selection procedure of the household panel from the HIES sample and methods for updating the HIES estimates are also outlined after the presentation of the sample design in detail. Sample frame The sample frame for the survey will be made from the information on

• districts, VDCs, municipalities, and VDC/municipal wards and their household lists obtained from the population census 2001;

• households of the voters in polling centers within municipalities given in voters' lists;

• The list of prominent market centers with their respective population sizes (that may be municipalities in near future) obtained from Ministry of Local Development;

• prominent market centers and towns in highways and roads with their household populations given in the list made by the team of the Central Department of Statistics (CDS) in the sample design of the fourth household budget survey submitted to Nepal Rastra Bank (NRB) [CDS (2005)b];

• information on market centers and VDC-wards containing market centers that would be obtained and forwarded by Branch Statistical Offices (BSOs) of the CBS;

• and district-wise study of market centers of about three dozen districts done by Geographers from Central Department of Geography (CDG) for Ministry of Housing and Physical Planning.

Stratification It is always desirable to keep the stages of selections and level of stratification of a sample design to the minimum necessary. And it has been realized from the household economic surveys done in Nepal in the past that stratification of household population by ecological belt: mountain/hill/tarai, and by urban/rural division is necessary, but by development region can be kept as optional if first stage selection in each belt is made after the internal stratification of primary sampling units listing them in the order from east to west. Since household income-expenditure has a strong connection with living standard of the people, and the later is in general higher in towns than in villages, and in cities than in towns, the sample design for the HIES can be made better if sub-population of households in every ecological belt are stratified by putting all municipalities of the belt in one stratum, all important non-municipal towns there in another stratum, and the remaining rural areas in another stratum. For convenience, these three strata are called here as urban, semi-urban, and rural strata. respectively [Note: A municipality is called here as a municipal market center, where as a busy large town that has not yet been classified as urban but that has the possibility of being so within a decade or two is called a non-municipal market center. A list of such market centers is given in Annex].

As it happens, every stratum is comprised of a number of enumeration wards (EWs) of village clusters. These EWs will form the PSUs or the sampling units in the first stage of selection from strata. An EW of a rural or semi-urban stratum is a ward, or sub-ward, or a lump of adjoined wards of a VDC; and that of an urban stratum is a polling center or a municipal sub-ward of a reasonable size.

For instance, keeping what has been said above in mind and taking into consideration the factors – such as: urbanization, accessibility, topography and climate, demographic characteristics of inhabitants, opportunities for earnings, and so on – which tend to make household income-expenditure differ, it will be adequate to stratify the household population in: (discussion given in [CDS (2005)a] in this context is enlightening )

• three mountain strata municipal and non-municipal market centers in mountain comprising respectively urban mountain and semi-urban mountain strata; and the remaining rural areas of the mountain belt comprising rural mountain stratum

• eight hill strata four strata from the west: municipal market centers of Pokhara valley comprising urban Pokhara stratum; and other municipal market centers; non-municipal market centers; and rural areas of the hill-belt of western, mid-western, and far-western development regions comprising respectively other urban; semi-urban; and rural west-hills strata four strata from the east: municipal market centers of Kathmandu valley comprising urban Kathmandu stratum; and other municipal market centers; non-municipal market centers; and rural areas of the hill-belt of central, and eastern

development regions comprising other urban east-hills, semi-urban east-hills, and rural east-hills strata respectively

• six tarai strata three strata towards west: municipal market centers, non-municipal market centers, and rural areas of the tarai-belt of western, mid-western, and far-western development regions comprising urban west-tarai , semi-urban west-tarai, and rural west-tarai strata respectively three strata towards east: municipal market centers, non-municipal market centers, and rural areas of the tarai-belt of central, and eastern development regions comprising urban east-tarai , semi-urban east-tarai, and rural east-tarai strata respectively

Also note that EWs comprising a rural stratum may be wards, sub-wards, and lumps of adjoined wards of 150 to 450 households, and those constituting an urban stratum may be polling centers or municipal-sub wards of reasonable sizes. Sample Size In the following, determination of sample size is discussed so that estimates of average household income and expenditure of a desired accuracy may be sought for each of the eight disjoint domains of estimation given below:

• rural mountain; and non-rural mountain (made up of urban and semi-urban parts) • rural hill; semi-urban hill; urban hill; and urban Kathmandu valley • rural tarai ; semi-urban tarai; and urban tarai

For estimating average household income or expenditure in a region with a level of accuracy, it is necessary to know in advance what size of household sample would be required from this region for doing that. The minimum sample size necessary to keep the estimate of the average within 100 d % of the actual average with the confidence coefficient 100(1 –α )% is given by

deffaverage

dsdzn ××= 2

2

2

2 ..α

= ( ) deffdz vc ××⎟⎟

⎠

⎞⎜⎜⎝

⎛ 22

2

..α

where zα is the abscissa of the standard normal curve that cuts an area α at the tails; average and ..ds are respectively the average and standard deviation of the household income or expenditure; and deff is the design effect of the average household income or expenditure – which are obtained from the survey conducted in the recent past. Sample sizes are sought to keep the accuracy of the estimates prescribed by d = 0.05, and α =0.05.

To illustrate the procedure, estimates for average and standard deviation of household income in the mountain belt in NLLS II (Nepal Living Standard Survey 2003/04: this survey is based on a household sample drawn with a two-stage stratified design) of the

middle 99% household population are Rs 62374 and Rs 20037 respectively, and the deff for average household income is 1.404. Substituting d = 0.05, zα = 1.96, average = 62374, s.d. = 20037, and deff = 1.404 in the above formulae, the sample size for estimating average household income in mountain, so that the estimate would be within 5% of the true value with 95% confidence coefficient, is about n = 223 . Such sample sizes are computed for a number of domains using NLSS II data for income and expenditure. They are shown in the seventh column of the table below. The eighth column shows the suggested sample size (which is larger of the sample sizes of column seven in relevant domain). The other columns of the table show the estimates for average and s.d., coefficient of variation (c.v.), and deff for average for household income and expenditure in NLSS II . Table 1: Household sample sizes in different domains suggested by estimates for average, s.d., and deff for average made from household income and expenditure data of NLSS II

Domain Household variable average s.d. c.v. deff

sample size (s.s.)

suggesteds.s.

income 62374 20037 0.321 1.404 223 Mountain consumption 57691 12197 0.211 1.385 95

223

income 185625 79642 0.429 2.182 617 Urban hill consumption 247057 132537 0.536 1.872 828

828

income 222666 78767 0.354 1.121 216 Urban Kathmandu consumption 300097 126764 0.422 0.910 249

249

income 64738 33336 0.515 3.418 1393 Rural and semi-urban hill consumption 64620 33414 0.517 2.877 1182

1393

income 89932 44881 0.499 1.687 646 Hill consumption 103345 60133 0.582 1.196 622

646

income 120267 59494 0.495 1.400 527 Urban tarai consumption 128353 62984 0.491 1.164 431

527

income 65962 27791 0.421 2.747 749 Rural and semi- urban tarai consumption 65584 30419 0.464 2.532 837

837

income 73545 32932 0.448 2.165 667 Tarai consumption 74398 35014 0.471 1.847 629

667

Note: (i) Rural belt in NLSS is equivalent to rural and semi-urban parts of the belt combined. (ii) The income estimates are made after discarding one percent of extreme household income data. We are seeking the sample sizes for rural, and non-rural part of each belt that keep the prescribed level of accuracy in estimation in these parts of the belt (hence forth a sample size for a domain with this quality is simply written as 'sample size' for the domain). The suggested sample sizes in table (1) are not for these domains. Note that the largeness of sample size for a domain is depending primarily upon the largeness of deff and then, on the largeness of c.v.; and deff in a domain is large when 'sample take per PSU' or the intra-class correlation coefficient (measuring degree of homogeneity) in the sampled PSUs from that domain is large. Such facts; the small differences in c.v.s in urban, rural + semi-urban, and whole tarai (and to some extent in hill also) in table (1); and the greater 'sample size' for each variable for the (rural + semi-urban) part of a belt than that of the whole belt of hill or tarai in table (1) have helped to adopt the following criteria for determining the 'sample size's for rural, semi-urban, urban parts of each belt:

• It is reasonable to take 'sample size' for non-rural (semi-urban and urban combined) part of the mountain equal to that suggested for the whole mountain, considering little differences between urban and semi-urban EWs (recall: PSUs are EWs in HIES) and the possibility for lower relative variability of household income or expenditure in non-rural part than in the whole mountain belt.

• The 'sample size' for rural part of a belt has to be considerably lower than that of the (rural + semi-urban) part of the belt. Considering the possibility of relatively smaller variation of the variable in rural part than in the whole belt, it has to be smaller than sample sizes suggested for the whole belt.

• The 'sample size' for the semi-urban part of hill or tarai belt should be close to that of the rural part of the belt. It is taken slightly lower as the household size of the semi-urban part is far smaller than that of the rural part in each belt.

• 'Sample size' for urban part of the belt in hill or tarai belt is as suggested. Since the suggested sample size for urban Kathmandu in table (1) depends upon the value of deff smaller than 1.0, a little larger sample size is proposed for it.

• In NLSS II, 'sample-take per PSU' was 12 households. In HIES, 'sample take per PSU' is proposed 15 households. Since the distribution of household income or expenditure differ little from EW to EW within any stratum, this small increase in 'sample take per EW' does not affect sampling error that seriously. On the other hand, it reduces the number of EWs in sample so that there will be fewer EWs to be covered.

In the following table, the household sample sizes for domains of estimation and their break up to strata within domain are proposed in a multiple of 15, taking into consideration the above criteria. The stratum sample sizes for EWs for the first stage selection are given in braces. The proposed national sample for HIES is 4125 households from 275 EWs. Table 2: Allocation of sample sizes in different domains of estimation, and different strata

Western part of Nepal Eastern Part of Nepal Nepal Ecological Belt

Rural Semi urban

Urban Rural Semi urban

Urban Rural Semi urban

Urban Total

Mountain

210 (14)

165 (11)

60 (4)

435 (29)

Hill 330 (22)

300 (20)

300 (20) Pokh. 75 Rest 225

300 (20)

300 (20)

525 (35) Katmandu 330 Other 195

630 (42)

600 (40)

825 (55)

2055 (137)

Tarai 225 (15)

210 (14)

210 (14)

345 (23)

315 (21)

330 (22)

570 (38)

525 (35)

540 (36)

1635 (109)

Total

1410 (94)

1290 (86)

1425 (95)

4125 (275)

The Sample Design The national household sample in HIES is drawn with the selection process of a two-stage stratified design. According to this process,

• first household population of Nepal is divided, as discussed above, into a number of rural, urban, and semi-urban strata in mountain, hill, and tarai ecological belts – each containing a number of enumeration wards (EWs);

• then, a pre-assigned kn number of EWs are drawn from kth stratum independently with probability proportional to estimated size (PPES) in the first-stage of selection, using systematic selection scheme discussed below, where the size of an EW is estimated by the number of households present in it in the Population Census 2001/02;

• then EW-wise list of households are prepared for all the selected EWs – listing households of each EW during the field visit – before making the second-stage selection;

• and then in the second-stage of selection, which is also the final-stage, mki households are drawn from ith sampled EW of the kth stratum by simple random sampling.

The sample is made self-weighting within each stratum so that all households in the same stratum have equal chance for being drawn in the sample, by keeping

mki = 15 × ki

ki

MM′

…. …. (1)

where kiM is actual number of households in ith sampled EW obtained in the field at the time of survey and kiM ′ is the number of households in ith sampled EW in the Population Census 2001/02.

Note that before making the first stage selection from the kth stratum, the stratum sample frame for the first stage selection – showing EWs together with their respective number of households by VDCs or market centers of the districts they respectively fall into – is sorted by district, VDC/market center, and EW so that EWs are numbered from east to west in the new-list obtained after the sorting. Then EW-wise household-totals in the entire new-list were cumulated. The total number of households in the stratum is divided by kn to obtain the systematic interval I and a random number R is drawn from among 1 to I. Then those EWs in the stratum that contain Rth

household , [R+I]th household, [R+2I]th

household, . . . , [R+( kn - 1)I]th household are drawn in the sample.

The household income-expenditure is different at different times of the year because of seasonal variation in trade and business, production and prices, etc. To capture the household income-expenditure of different times data in the HIES have to be collected in three phases – first in September, second in January, and third in May. The data has to be collected from a different part of the sample in each phase. Since there is relatively short

data collection time in first phase before the festival begins, collection can be made from sampled households of around the first 30% of the EWs drawn in the sample in the first stage. Also, since data collection is relatively difficult in high hills and mountains in winter, the sampled households of around the next 30% of the EWs drawn can be approached in the second phase of data collection. Then the data from the sampled households of the remaining EWS that are drawn last in the first-stage selection can be collected in the third phase in the month of May.

If Pk(ij) is the probability of selecting the jth household of ith sampled EW of the kth stratum then,

Pk(ij) = ⎟⎟⎠

⎞⎜⎜⎝

⎛

⎟⎟⎟⎟⎟

⎠

⎞

⎜⎜⎜⎜⎜

⎝

⎛

′′

ki

ki

k

kik

Mm

MMn

= ⎟⎟⎟⎟

⎠

⎞

⎜⎜⎜⎜

⎝

⎛⎥⎦⎤

⎢⎣⎡

′⎟⎟⎠

⎞⎜⎜⎝

⎛′′

ki

ki

ki

k

kik

MM

M

MMn 15

= ⎟⎟⎠

⎞⎜⎜⎝

⎛′kk

Mn15

,

where kM ′ is the number of households in the kth stratum in the population census

2001/02. Estimation Let X be a household variable for study in a HIES, and Nk denote the number of EWs in the kth

stratum. The value of X for the jth household of the ith EW of the kth stratum in population is denoted by kijX ; and the value of X for the jth sampled household of the ith

sampled EW of the kth stratum is denoted by kijx . (a) Estimates for Stratum, Domain and National totals and their standard errors

(i) The kth stratum household total for X, kX = ∑∑= =

kN

i

kiM

jkijX

1 1 is estimated by

kx̂ = ∑∑==

⎟⎟⎠

⎞⎜⎜⎝

⎛′′ ki

jkij

ki

kik

i kik

km

xmMn

MnM

11

= ∑∑== ⎟

⎠⎞⎜

⎝⎛

′⎟⎟⎠

⎞⎜⎜⎝

⎛′′ ki

jkij

ki

ki

kik

i kik

km

x

MMMn

MnM

11 15

= ∑∑==

⎟⎟⎠

⎞⎜⎜⎝

⎛ ′ ki

jkij

k

i k

km

xn

nM

11 15

= ∑∑= =

k

i

ki

jkijk

n mxw

1 1, where

k

kk n

Mw

15′

=

= ∑=

k

iki

nx

1

ˆ , where ∑=

=ki

jkijkki

mxwx

1

ˆ

Using practical methods of variance estimation [Vijay Verma (1982)], variance of kx̂ is

estimated by ( )kxVar ˆ =

⎟⎟⎟⎟⎟

⎠

⎞

⎜⎜⎜⎜⎜

⎝

⎛

−

∑

∑

=

=

kN

iki

k

iki

M

nm

1

11 ( )

2

1 1

ˆˆ∑ −= ⎟⎟

⎟

⎠

⎞

⎜⎜⎜

⎝

⎛

−

k

i k

kki

k

kn

nnn xx

≈ ( )⎟⎟⎟⎟

⎠

⎞

⎜⎜⎜⎜

⎝

⎛

− ∑ −=

k

i k

kki

k

kn

nnn xx

1

22

1

ˆˆ , since

∑

∑

=

=

k

k

N

iki

n

iki

M

m

1

1 ≈ 0

= ( )⎟⎟⎟⎟⎟⎟

⎠

⎞

⎜⎜⎜⎜⎜⎜

⎝

⎛

∑ ∑

∑⎟⎟⎠

⎞⎜⎜⎝

⎛ ′− ∑ −

=

⎪⎪⎭

⎪⎪⎬

⎫

⎪⎪⎩

⎪⎪⎨

⎧

= =

⎪⎪⎭

⎪⎪⎬

⎫

⎪⎪⎩

⎪⎪⎨

⎧

=

k

i k

k

i

ki

jkij

ki

jkij

k

k

k

kn

n

n mx

mx

nM

nn

1

1

1

222

151

1

And the standard error of kx̂ is estimated by s.e.( kx̂ ) = ( )kxVar ˆ (ii) D-domain household total for variable X is estimated by Dx̂ = ∑

∈Dkkx̂

And standard error of Dx̂ is estimated by s.e.( Dx̂ ) = ( )kDk

xVar ˆ∑∈

(iii) National household total for variable X is estimated by x̂ = ∑

kkx̂

And standard error of x̂ is estimated by s.e.( x̂ ) = ( )kk

xVar ˆ∑

(b) Estimates for Stratum, Domain, and National means and their standard errors

(i) Per household mean of the kth stratum kX =

∑

∑∑

=

= =

kN

iki

kN

i

kiM

jkij

M

X

1

1 1 is estimated by

kx =

∑

∑∑

=

= =

k

ikik

k

i

ki

jkijk

nmw

n mxw

1

1 1 =

∑

∑∑

=

= =

k

iki

k

i

ki

jkij

nm

n mx

1

1 1 =

∑=

k

k

n

iki

k

mw

x

1

ˆ where

k

kk n

Mw

15′

=

Since kim can be expected to vary negligibly from EA to EA within stratum, variance

of kx can be estimated by

var( kx ) = ( )

2

1

ˆ

⎟⎟⎠

⎞⎜⎜⎝

⎛∑=

k

ikik

k

nmw

Var x

= ( )⎟⎟⎟⎟⎟⎟

⎠

⎞

⎜⎜⎜⎜⎜⎜

⎝

⎛

∑ ∑

∑⎟⎟⎠

⎞⎜⎜⎝

⎛ ′− ∑ −

=

⎪⎪⎭

⎪⎪⎬

⎫

⎪⎪⎩

⎪⎪⎨

⎧

= =

⎪⎪⎭

⎪⎪⎬

⎫

⎪⎪⎩

⎪⎪⎨

⎧

=

k

i k

k

i

ki

jkij

ki

jkij

k

k

k

kn

n

n mx

mx

nM

nn

1

1

1

222

151

1

÷

22

15 1 ⎟⎟⎟

⎠

⎞

⎜⎜⎜

⎝

⎛

⎟⎟⎠

⎞⎜⎜⎝

⎛ ′∑=

k

iki

k

kn

mn

M

=

( )

2

1

1

1

1

22

1

1

⎟⎠

⎞⎜⎝

⎛∑

⎟⎟⎟⎟⎟⎟

⎠

⎞

⎜⎜⎜⎜⎜⎜

⎝

⎛

∑ ∑

∑−

=

=

⎪⎪⎭

⎪⎪⎬

⎫

⎪⎪⎩

⎪⎪⎨

⎧

= =

⎪⎪⎭

⎪⎪⎬

⎫

⎪⎪⎩

⎪⎪⎨

⎧

=∑ −

k

iki

k

i k

k

i

ki

jkij

ki

jkij

k

k

nm

n

n

n mx

mx

nn

.

Then s.e.( kx ) can be computed by noting that s.e.( kx ) = )( kxva

(ii) Per household mean of D-domain DX =

∑∑

∑∑∑

∈

∈

=

= =

Dk

kN

iki

Dk

kN

i

kiM

jkij

M

X

1

1 1 can be estimated

Dx =

∑∑

∑∑∑

∈

∈

=

= =

Dk

k

ikik

Dk

k

i

ki

ikijk

nmw

n mxw

1

1 1 =

∑∑

∑

∈

∈

=Dk

k

ikik

Dkk

nmw

x

1

ˆ , where

k

kk n

Mw

15′

=

And the standard error of Dx can be estimated by s.e.( Dx ) = ( )

∑∑

∑

∈

∈

=Dk

k

ikik

Dkk

nmw

Var x

1

ˆ

(iii) Per household national mean X =

∑∑

∑∑∑

=

= =

k

kN

iki

k

kN

i

kiM

jkij

M

X

1

1 1 can be estimated by

x =

∑∑

∑

=k

k

ikik

kk

nmw

x

1

ˆ , where

k

kk n

Mw

15′

=

The standard error of x can be estimated by s.e.( x ) = ( )

∑∑

∑

=k

k

ikik

kk

nmw

Var x

1

ˆ

Panel Surveys Since a full-scale HIES can be organized only once in about five years, the requisite household income-expenditure estimates for national accounting in succeeding years can be obtained by relating information collected from a panel of the latest HIES sample with that of the HIES. Methods for the selection of the panel households from the latest HIES household sample and computation of the estimates by linking information of the two surveys is given below.

(a) Construction of panel Recall the discussion given earlier for forming the first, second, and third household sub-samples for collecting data in any HIES in three phases. The first, second, and third sub-samples are respectively sampled households of around the first 30%, second 30%, and last 40% of the EWs drawn in the first of selection. First-phase of data collection is to be done in September from first sub-sample, second-phase in January from second sub-sample, and third in May from third. Just like in a full-scale HIES, data in every subsequent panel survey can also be collected in three phases – first in September, then in January, and then in May. A separate sub-panel of households has to be used in each of these phases of the panel survey - first sub-panel drawn from first household sub-sample of the HIES, the second sub-panel from second sub-sample, and the third from third. Thus the three sub-panels of households will comprise the panel households of the national HIES household sample. The question is then: how to draw the sub-panel of households from the corresponding sub-sample? A suggestion is to draw three households from each sampled EW at random. There will then be 275 ×3 = 825 households for data collection in the panel survey. The first, second and third sub-panels, drawn from the sub-samples of the three phases drawn in this way, can be retained for using in September, January, and May rounds of the panel survey respectively in every intermediate year. They can be changed only after the conduction of the next HIES, when the new panel may be formed in the way suggested above from the new HIES sample. (b) Estimation According to the procedure given here, rate of change of household variable in the time interval of HIES to panel survey is computed first for each sample EW by comparing the values of each panel household in the EW in the two surveys. It then is used in a straight forward way to estimate current EW-total, and EW-average for each sampled EW from similar information of this EW obtained in the HIES. Proceeding from such estimates of sampled EWs, corresponding stratum, domain, and national estimates for the variable are then computed.

In order to make use of the data obtained from panel surveys, following information have to be kept from the HIES:

• the values of the household variables for the panel households,

• the sample-total and sample-average for each sampled EA for different variables,

• the EA household sample sizes, and the information identifying sampled households and sampled EAs.

To present the formula for estimation in detail, consider the household variable X, its household population values, and the HIES sample household values; stratum, domain, and national sampled estimates; and all symbols as given above.

Suppose three households are drawn in the panel from ith sampled EW in kth stratum. Let the value of X for the jth household of the ith EW in the panel change from kijx in HIES to

kijx 0 in the panel survey, j = 1, 2, 3. Then the average rate of change of X in ith EW is estimated by

kir = ( )

∑

∑

−

−

−

4

1

3

1

0

jkij

jkijkij

x

xx

(a) Consequently, the kth stratum total for X is estimated in the panel survey year by

kx0ˆ = ( )∑∑= =

+k

i

ki

jkijkik

n mxrw

1 1

1 , where k

kk n

Mw

15′

=

= ∑=

k

i

ki

nx

1

0ˆ , where kix0ˆ = (1 + kir ) kix̂ , with ∑=

=ki

jkijkki

mxwx

1

ˆ

Assuming that the kir vary negligibly from panel to panel within EW, the variance of kx0ˆ is roughly

⎟⎠

⎞⎜⎝

⎛kxVar

0ˆ ≈ ( )⎟⎟⎟⎟

⎠

⎞

⎜⎜⎜⎜

⎝

⎛

− ∑ −=

k

i k

kki

k

kn

nnn xx

1

00

22

1

ˆˆ

= ( ) ( )( )

⎟⎟⎟⎟⎟⎟

⎠

⎞

⎜⎜⎜⎜⎜⎜

⎝

⎛

∑ ∑

∑=

⎟⎟⎠

⎞⎜⎜⎝

⎛ ′− ∑ −

=

⎪⎪⎭

⎪⎪⎬

⎫

⎪⎪⎩

⎪⎪⎨

⎧

= =

⎪⎪⎭

⎪⎪⎬

⎫

⎪⎪⎩

⎪⎪⎨

⎧ +

+k

i k

k

i

ki

jkij

k

k

k

kn

n

n mx

kim

jx

nM

nn kir

kijkir1

1

22

1

2

151

1

1

1

And the standard error of kx0ˆ is estimated by s.e.( kx0ˆ ) = ⎟⎠⎞⎜

⎝⎛ kxVar 0ˆ

(b) Estimate for stratum mean for X is kx 0 =

∑=

k

ikik

k

nmw

x

1

0ˆ =

( )

∑

∑∑

=

= =

+

k

iki

k

i

ki

ikijki

nm

n mxr

1

1 1

1,

The variance of kx 0 can be estimated roughly by

Var( kx 0 ) = 2

1

0ˆ

⎟⎟⎠

⎞⎜⎜⎝

⎛

⎟⎠

⎞⎜⎝

⎛

∑=

k

ikik

k

nmw

Var x =

( ) ( )( )

2

1

1

1

1

22

1

1

1

1

⎟⎠

⎞⎜⎝

⎛∑

⎟⎟⎟⎟⎟⎟

⎠

⎞

⎜⎜⎜⎜⎜⎜

⎝

⎛

∑ ∑

∑−

=

=

⎪⎪⎭

⎪⎪⎬

⎫

⎪⎪⎩

⎪⎪⎨

⎧

= =

⎪⎪⎭

⎪⎪⎬

⎫

⎪⎪⎩

⎪⎪⎨

⎧

=∑ −

+

+

k

iki

k

i k

k

i

ki

jkij

ki

jkij

k

k

nm

n

n

n mx

mx

nn kir

kir

.

Then s.e.( kx 0 ) can be computed by noting that s.e.( kx 0 ) = )( 0kxva

(c) D-domain household total for X is estimated by Dx0ˆ = ∑∈Dk

kx0ˆ

And standard error of Dx0ˆ is estimated by s.e.( Dx0ˆ ) = ⎟⎠⎞⎜

⎝⎛

∈∑ k

DkxVar 0ˆ

(d) Per household mean of D-domain DX can be estimated by

Dx 0 = ( )

∑∑

∑∑∑

∈

∈+

=

= =

Dk

k

ikik

Dk

k

i

ki

ikijkik

nmw

n mxrw

1

1 1

1 =

∑∑

∑

∈

∈

=Dk

k

ikik

Dk

k

nmw

x

1

0ˆ , where

k

kk n

Mw

15′

=

And the standard error of Dx 0 can be estimated by s.e.( Dx 0 ) =

∑∑

∑

∈

∈⎟⎠⎞⎜

⎝⎛

=Dk

k

ikik

Dk

k

nmw

Var x

1

0ˆ

(e) National household total for X is estimated by 0x̂ = ∑k

kx0ˆ

And standard error of 0x̂ is estimated by s.e.( 0x̂ ) = ⎟⎠⎞⎜

⎝⎛∑ k

kxVar 0ˆ

(f) Per household national mean X can be estimated by

x =

∑∑

∑

=k

k

ikik

k

k

nmw

x

1

0ˆ , where

k

kk n

Mw

15′

=

The standard error of 0x can be estimated by s.e.( 0x ) =

∑∑

∑

=

⎟⎠⎞⎜

⎝⎛

k

k

ikik

k

k

nmw

Var x

1

0ˆ

References CDS (2005)a. Sample Design for Fourth Household Budget Survey (Final Report). Prepared and submitted to Nepal Rastra Bank by Central Department of Statistics, Tribhuvan University, Kirtpur. CDS (2005)b. Sample Frame of Fourth Household Budget Survey (Final Document). Prepared and submitted to Nepal Rastra Bank by Central Department of Statistics, Tribhuvan University, Kirtpur. Vijay Verma (1982). The Estimation and Presentation of Sampling Errors. Technical Bulletin, No. 11, December 1982. World Fertility Survey.

Annex

[Here is a list of important non-municipal market centers, compiled from the sample frame of sixty nine rural market centers of the CDS team [CDS (2005)b] and the proposed list of forty one deemed to be municipalities developed by concerned office in the Ministry of Local Development (MoLD). These lists were developed to serve different purposes and it can be seen that the population sizes of the market centers (given by the office of the Local Development) and the household sizes (given by the CDS team) are not in agreement. The following list can serve at best as a guide and not as the frame for sample selection.)

S. N. Non-municipal market

center Belt Dev.

Region District Households Population

1 Taplejung Bazar * 1 1 Taplejung 7720 15826 2 Salleri 1 1 Solukhumbu 4832 3 Jiri 1 2 Dolakha 6277 4 Chautara* 1 2 Sindhupalchok 4966 16044 5 Barhabise 1 2 Sindhupalchok 5887 6 Dhunche 1 2 Rasuwa 3067 7 Chame 1 3 Manang 762 8 Jomsom 1 3 Mustang 1402 9 Dunai 1 4 Dolpa 2426

10 Chandannath* 1 4 Jumla 3789 10344 11 Manma 1 4 Kalikot 5201 12 Shreenagar (Gamgadhi) 1 4 Mugu 2582 13 Simikot 1 4 Humla 1692 14 Martadi 1 5 Bajuri 5082 15 Chainpur* 1 5 Bajhang 4305 10580 16 Khalanga (Darchula) 1 5 Darchula 3526 17 Phidim Bazar* 2 1 Panchthar 9991 21755 18 Pashupatinagar 2 1 Ilam 6809

19 Phikal Bazar 2 1 Ilam 6809 20 Chhintang 2 1 Dhankuta 5052 21 Myaglung* 2 1 Terhathum 4124 15890

22 Bhojpur Bazar* 2 1 Bhojpur 5590 16311 23 Okhaldhunga 2 1 Okhaldhunga 5047 24 Diktel* 2 1 Khotang 6683 11526 25 Katari* 2 1 Udayapur 6369 23183 26 Beltar 2 1 Udayapur 8367 27 Manthali* 2 2 Ramechhap 5375 12905 28 Panchkhal* 2 2 Kavrepalanchok 8811 22706 29 Sainbu Bazar* 2 2 Lalitpur 18546

30 Chapagaun* 2 2 Lalitpur 16110 31 Sankhu* 2 2 Kathmandu 14001

32 Kakani 2 2 Nuwakot 8933 33 Nilakantha* 2 2 Dhading 7771 34737 34 Gajuri 2 2 Dhading 7849 35 Daman Palung 2 2 Makwanpur 8232 36 Besisahar* 2 3 Lamjung 3603 18290 37 Dulegaunda (Khairenitar) * 2 3 Tanahu 7412 11041

38 Bandipur (Dumre) * 2 3 Tanahu 12887 24280 39 Jgatradevi (Galyang) 2 3 Syangja 7645 40 Hemja 2 3 Kaski 10274 41 Arthunge (Beni) * 2 3 Myagdi 5745 17403 42 Shivalaya (Kusma) * 2 3 Parbat 4788 19244 43 Tamghash* 2 3 Gulmi 7106 10680 44 Shandhi Kharka* 2 3 Arghakhanchi 10235 18063 45 Thada 2 3 Arghakhanchi 7189 46 Khalanga (Phyuthan) * 2 4 Pyuthan 5328 12002 47 Liwang 2 4 Rolpa 6865 48 Musikot Khalanga 2 4 Rukum 6856 49 Chourjahari 2 4 Rukum 4707 50 Khalanga (Salyan) * 2 4 Salyan 5596 14717 51 Chhinchu 2 4 Surkhet 6377 52 Khalanga (Jajarkot) 2 4 Jajarkot 5773 53 Mangalsen* 2 5 Achham 5722 15402 54 Sanfebagar* 2 5 Achham 13347 55 Jogbudha 2 5 Dadeldhura 6304 56 Chandragadhi 3 1 Jhapa 13939 57 Birtamod* 3 1 Jhapa 15522 39489 58 Surunga 3 1 Jhapa 19200 59 Rangeli 3 1 Morang 13593 60 Urlabari* 3 1 Morang 17314 25742 61 Letang 3 1 Morang 25953 62 Duhabi 3 1 Sunsari 7397 63 Mohanpur (Kalyanpur?) * 3 1 Saptari 35946 64 Rupnagar (Kanchanpur) * 3 1 Saptari 37329 65 Mirchiya (Ramnagari) * 3 1 Siraha 39063 66 Dhanushadham* 3 2 Dhanusha 39820 67 Mahendranagar* 3 2 Dhanusha 27549 68 Bardibas 3 2 Mahottari 7954 69 Gaushalabazar (Nigaul) * 3 2 Mahottari 26907 70 Lalbandi 3 2 Sarlahi 8651 71 Hariban* 3 2 Sarlahi 31201 72 Chandranigahapur* 3 2 Rautahat 8201 44654 73 Jitpur Bhawanipur (Sim) * 3 2 Bara 10635 38732 74 Gaindakot* 3 3 Nawalparashi 6923 21775 75 Kawasoti 3 3 Nawalparashi 8849 76 Sunbal* 3 3 Nawalparashi 34760 77 Krishna Nagar 3 3 Kapilvastu 2951 78 Chaulahi (Lamahi) 3 4 Dangdeokhuri 13252 79 Kohalpur* 3 4 Banke 16702 35036 80 Rajapur* 3 4 Bardiya xxx 81 Malkheti (Attariya) 3 5 Kailali 8943 82 Dodhara 3 5 Kanchanpur 5894 Note: Belt 1 stands for mountain, 2 for hill, and 3 for tarai. Also, eastern, central, western, mid-western, and far-western development regions are indicated by 1, 2, 3, 4, and 5 respectively.

Part Three

Summary Statistics on Economic Activities Chosen for Sample Survey

Data Processing, Estimation and Tabulation

Procedures of data processing and estimation NAS had taken help of computer specialists of CBS for entering data in computer, consistency checking, and editing. Then several rounds of discussions were held in the NAS office where we – the chief, the five statisticians, I, and on quite a few occasions the Deputy D.G. Mr. Rabi Singh (who is also a statistician) – considered matters related to further consistency checking, and editing of data. It was decided to begin by digging into the selected and the actually observed sample files of one major sample survey of each NAS statistician (mechanized transport sample survey for Mr. Aryal; private schools for Mrs. Bhattarai; Mychro Hydro for Mr. Khanal; Cooperative for Mr. Pandit; and Community Forest for Mr. Shivaraj who had replaced Jishnu Mohan Bhattarai when the later had been transferred to another section), and getting familiar with the error and inconsistency patterns and the remedial measures to be used move to pairs of selected and observed sample files of other sample surveys one by one. The purpose for doing this was to compare names and IDs in the corresponding files to find about the state of the actually observed original samples, replaced samples, completely missed samples, non-response samples, and the samples which are completely new additions.

Then Refresher Guide to the use of SPSS softwares in the computation of estimates were given by Mr. Suman Aryal who is well-trained in the use of SPSS softwares and has good previous experience in survey data analyses. When the NAS statisticians were fully prepared in the use of SPPS softwares, the data from all files of each sample survey of establishments were merged to create a master observed sample file for each survey, which helped to view each 'filled questionnaire' completely in a row of the master file. Such master files were prepared by every NAS statistician for all the surveys in his/her share, and a copy of each such file was kept safe – saved and unaltered in the computer – by the working statistician for future use. Then a of comparison of the observed and selected samples, checking up the cell entries, digging up the filled questionnaire-files kept in the shelves when inconsistency or doubtful entries were noticed, and editing entries when necessary, was done in the other copy of master file (called the working master file).

In the process of comparison of the selected and observed sample files, and row by row inspection of the master observed sample file, the compound effect of the Maoist Movement, incompetence in interviewing, and inadequacy of supervision on the field work was visible: selected samples were very often found missing; new additions were made considerably; mentions about replacement were spelled rarely; in many cases the filled questionnaires were incomplete. Rarely any hints were given on the causes for the presence of empty cells or cells filled with 'dash' in the questionnaires filled. As a result, it was impossible to know whether the phenomena indicated the missed data problem or the problem of negligible data, which involved different approaches to computing the mean. If an empty cell (or a cell with 'dash' ) in the filled questionnaire is for an item,

such as salary, for which a certain non-zero figure is expected, then it becomes the case of missed data. Care was taken to identify in this way in each row of the working master file, which of the empty cells or cells with 'dash' surely indicated the missed data in the filled questionnaire. Since estimating the values of all missed data and imputing them in all working files would be an insurmountable task in view of the large number of surveys and high frequencies of missed data in each survey involved, it was decided to take the advantage of the SPPS softwares that average, for each item, only the data present in the column of that item and automatically provides the appropriately adjusted population total for the item provided dots are entered in the cells of the missed data. Accordingly, a dot ' . ' was entered in each empty cell (or cell with 'dash') of missed-data in every row, and when no other information was available, a zero '0' was entered in any other empty cells (or cells with 'dash') of each row of the working master file.

Appropriate weights (as per the requirement of the formula given in the first smaller report) were entered in a column of the working master file. Then exploratory data analysis techniques of the SPSS softwares were used to detect outliers (extreme improbable data) for most of the items of the relevant survey variables, and to check the computed mean and trim-mean of some important items of variables (such as salary, dividend, advertisement expenditures, etc.), and their standard errors for their agreement in real life situations. Statisticians were asked to discard the highly improbable extreme values and compute averages from the remaining ones for estimation purposes. Fortunately, the extreme values that could be termed as outliers were rarely found.

The NAS team and I also had several rounds of discussions in the NAS office on the appropriateness of estimation methods and softwares used for estimation , and regarding which statistics to be brought out and what tabulation plans were to be used for the presentation of results, often inviting Deputy Director General Mr. Rabi Singh into such discussions. Since the NAS team had to carry out many other works of national accounting side by side, the work of computing estimates and presenting them in the primary tables in the agreed format in the discussions took quite a long time.

The Director General of the CBS, Mr. Tung S. Banstola, and Deputy Director General, Mr. Rabi Singh were continuously interested in the quality of the survey work and the pace of progress made. They had invited the NAS chief and statisticians, and me, a couple of times at the sample selection stage and a few times afterwards when scrutinizing and analyzing computerized data, to come prepared in group and present the work done by then before them. Their suggestions and interest in the work were very helpful in inducing motivation for the work and improving the quality of results.

Tabulation of variable totals, means, and standard errors of means The tables presented here contain only the essential part of the information included in the primary tables brought out by the NAS statisticians with my help. The reasons behind bringing out the survey results in the primary tables are their computational advantages from the structure of the survey questionnaires and the convenience they offer in national account estimation. Almost all questionnaires of the surveys/studies are structured in the same way. With the exception of the introductory part of the questionnaire and the

requirement for omission of some items of some variables or even some variables themselves depending upon the nature of individual surveys, the questions are broadly classified in blocks of the items of variables concerned with the following topics:

• Number of male and female employees by job type • Expenditure on compensation of employees • Operational expenditure • Other expenditures • Income made from products, services and other economic sources • Fees, taxes, duties, donations, penalties etc paid • Financial transactions • Formation of Capital • Opening and closing Stocks

Tables are presented here for the estimates of total, mean, and standard error of mean for different survey variables associated with 18 sample surveys, two complete censuses related to fifteen different economic activities (for which sample surveys were envisioned) and in which I was very heavily involved (even though, I have given the same attention in data editing, management, data processing in sample surveys and censuses alike). As the computations, and presentations of variable totals, and means in the case of complete censuses were easy and were done straightforward by the NAS statisticians with only few helps from me, they are not presented here. Corresponding to sample survey of establishments of each type of economic activities, we can find below tables showing usually nation wide estimation for total, mean (per establishment), and standard error of the mean (and also total and mean, or sometimes, simply total for ecological belts whenever necessary) for all items of relevant variables (by category related with economic size). The exception is made in this regard for the survey of the transports and the restaurants. In the case of transports, the nation wide estimates of only mean and its standard error for variables are presented because of the lack of knowledge of the size of the referential population at this stage (the frame contained too few vehicles, about 15400 in all). In the case of the restaurants, the frame contained restaurants from only 14 districts, so apart from sample drawn from this frame, the interviewers were also asked to take data from other five restaurants from every eco-development region. As a result, the basis for computing standard error of estimate was lost, and only the means of the variables are presented with the hope of estimating national totals for variables when the size of the referential population is estimated. It should be noted that the national total presented here can be improved whenever a better size of the referential population can be obtained.

1. Micro-Hydro Power Table 1: Per-Unit and Total Employment Size in Plants by Sex and Job

Type of Employment Mean S. E.(mean) Total ----Mountain----

Manager Paid male 0.06 0.021 12

Paid female 0.00 0.000 0 Unpaid male 4.80 0.429 978

Unpaid female 0.97 0.154 198 Male 4.86 0.428 991

Female 0.97 0.154 198 Operator

Paid male 0.61 0.049 124 Paid female 0.05 0.016 11 Unpaid male 0.09 0.020 19


Female 0.05 0.016 11 Accountant



Female 0.00 0.000 0 Others



Female 0.00 0.000 0 ----Hill----


Paid female 0.02 0.005 11 Unpaid male 4.23 0.478 2,769

Unpaid female 2.14 0.615 1,403 Male 4.39 0.477 2,875

Female 2.16 0.615 1,414 Operator

Paid male 0.89 0.027 581 Paid female 0.00 0.000 0

Unpaid male 0.07 0.013 45 Unpaid female 0.00 0.000 0

Male 0.96 0.031 626 Female 0.00 0.000 0

Accountant Paid male 0.09 0.012 61






Female 0.09 0.024 59 ----Tarai----




Female 0.00 0.000 0 Operator








Unpaid female 0.00 0.000 0

Male 0.35 0.347 1 Female 0.00 0.000 0

----Nepal---- Manager

Paid male 0.14 0.013 118 Paid female 0.01 0.004 11 Unpaid male 4.35 0.378 3,747

Unpaid female 1.86 0.469 1,600 Male 4.49 0.376 3,866

Female 1.87 0.469 1,611 Operator









Female 0.07 0.019 59

Table 2: Per-Unit and Total Item-wise Employment-Expenditure in Plants (Rs) Item of Expenditure Mountain Hill Tarai Nepal

Total 3,518,762 15,343,225 139,086 19,001,073Mean 21,592 30,866 48,060 28,662

Salary

S. E. (mean) 6,776 1,442 23,706 1,991 Sum 445,425 282,464 2,257 730,146 Mean 2,733 568 780 1,101

Overtime Allowance

S. E. (mean) 2,716 139 416 675 Sum 109,001 304,658 0 413,659 Mean 669 613 0 624

Dashain Allowance

S. E. (mean) 372 77 0 108 Life Insurance Sum 0 56,919 0 56,919

Mean 0 115 0 86 S. E. (mean) 0 101 0 76 Sum 1,519 353,293 0 354,812 Mean 9 711 0 535

Other Expenses

S. E. (mean) 9 122 0 92

Table 3: Per-Unit and Total Item-Wise Operational Expenditure in Plants (Rs) Item of expenditure Mountain Hill Tarai Nepal

Total Spare parts 1,434,438 4,549,900 42,513 6,026,851 Grease 133,334 541,684 0 675,018 Training/Seminar 44,436 392,267 1,056 437,759 Travel Expenses 14,414 316,864 0 331,279 Rent 136,895 789,424 4,515 930,833 Communication 67,865 250,306 0 318,170 Electricity 26,366 138,739 1,524 166,628 Minor Repair & Maintenance 235,947 216,861 0 452,808 Non-life Insurance Premium 257,184 2,631,032 13,660 2,901,875 Membership Fee 54,910 3,017,639 122,618 3,195,167 Donation, Gift etc. 517 34,314 0 34,830 Freight Expenses 26,860 44,501 0 71,361 Other-1 16,143 109,105 0 125,248 Other-2 198,612 1,305,515 0 1,504,126 Other-3 109,872 610,058 0 719,930

Mean Spare parts 7,902 7,328 14,690 7,484 Grease 735 872 0 838 Training/Seminar 245 632 365 544 Travel Expenses 79 510 0 411 Rent 754 1,271 1,560 1,156 Communication 374 403 0 395 Electricity 145 223 527 207 Minor Repair & Maintenance 1,300 349 0 562 Non-life Insurance Premium 1,417 4,238 4,720 3,604 Membership Fee 302 4,860 42,370 3,968 Donation, Gift etc. 3 55 0 43 Freight Expenses 148 72 0 89 Other-1 89 176 0 156 Other-2 1,094 2,103 0 1,868 Other-3 605 983 0 894

S. E. (mean) Spare parts 1,077 384 7,833 383 Grease 180 351 0 273 Training/Seminar 57 68 35 55

Travel Expenses 24 103 0 80 Rent 469 139 832 151 Communication 101 96 0 78 Electricity 94 27 281 29 Minor Repair & Maintenance 471 58 0 116 Non-life Insurance Premium 376 503 416 399 Membership Fee 115 796 22,591 627 Donation, Gift etc. 3 28 0 21 Freight Expenses 44 19 0 18 Other-1 37 33 0 26 Other-2 222 314 0 247 Other-3 403 211 0 186

Table 4: Per-Unit and Total Item-Wise Income in Plants from Sale of Goods and Services (Rs) Item of Income Mountain Hill Tarai Nepal

Total Household use 7,876,512 41,090,066 316,268 49,282,846 Industrial use 5,872 792,923 0 798,795 Food Processing 116,982 6,689,939 0 6,806,921 Other income 217,847 2,223,585 5,065 2,446,497 Subsidy received 2,043,072 18,261,962 0 20,305,033

Mean Household use 40,779 72,573 109,284 64,656 Industrial use 30 1,400 0 1,048 Food Processing 606 11,816 0 8,930 Other income 1,128 3,927 1,750 3,210 Subsidy received 10,577 32,254 0 26,639

S. E. (mean) Household use 12,364 7,367 53,151 6,324 Industrial use 17 352 0 262 Food Processing 228 1,852 0 1,388 Other income 310 1,438 1,733 1,072 Subsidy received 4,444 7,725 0 5,856

Table 5: Per-Unit and Total Item-Wise Taxes/Fees paid by Plants (Rs)

Item of Levy Mountain Hill Tarai Nepal Total Tax Paid to Local Govt. 1,085 2,452 0 3,537 Registration/Renewal 9,017 897,368 188 906,573 Other 269,417 0 0 269,417 Mean Tax Paid to Local Govt. 39 20 0 23

Registration/Renewal 327 7,408 100 6,019 Other 9,758 0 0 1,789 S. E.(Mean) Tax Paid to Local Govt. 21 9 0 8 Registration/Renewal 99 2,048 0 1,662 Other 9,588 0 0 1,758

Table 6: Per-Unit and Total Financial Transaction in Plants by Type of Transaction (Rs)

Type of Transaction Total Mean S. E. (mean) Mountain

Loan received 488,363 2,395 1,320Loan given 488,363 2,395 1,320Own account Investment 129,224 634 193Own-account Disinvestment 177,552 871 198Community Investment 537,861 2,638 628Community Disinvestment 109,583 537 239Interest Received 3,878 19 11Interest Paid 343,580 1,685 270

Hill Loan received 11,764,685 17,961 2,732Loan given 7,080,237 10,809 2,027Own account Investment 2,394,303 3,655 1,544Own-account Disinvestment 3,575,445 5,459 2,362Community Investment 6,560,413 10,016 1,801Community Disinvestment 11,437,720 17,462 4,809Interest Received 773,461 1,181 398Interest Paid 1,996,623 3,048 814

Tarai Loan received 0 0 0Loan given 0 0 0Own account Investment 0 0 0Own-account Disinvestment 0 0 0Community Investment 0 0 0Community Disinvestment 10,129 3,500 3,466Interest Received 0 0 0Interest Paid 0 0 0

Nepal Loan received 12,253,048 14,218 2,111Loan given 7,568,599 8,782 1,576Own account Investment 2,523,527 2,928 1,175Own-account Disinvestment 3,752,997 4,355 1,797Community Investment 7,098,274 8,237 1,381Community Disinvestment 11,557,431 13,411 3,663

Interest received 777,339 902 303Interest paid 2,340,203 2,715 622

Table 7: Per Unit and Total Item-Wise Capital Formation in Plants (Rs)

Item of Capital Mountain Hill Tarai Nepal Total

Civil Construction - Acquisition 3,201,697 7,883,760 0 11,085,457Mechanical Equipment-Acquisition 54,827 5,819,856 0 5,874,683Mechanical Equipment-Disposal 17,943 0 0 17,943Electrical Equipment-Acquisition 212,495 9,861,757 2,532 10,076,784Electrical Equipment-Disposal 0 0 0 0Food Processing Equipment-Acquisition 35,622 425,048 0 460,670Food Processing Equipment- Disposal 0 81,213 0 81,213Furniture-Acquisition 23,494 236,137 2,859 262,490Furniture-Disposal 0 0 2,859 2,859Transmission & Distribution Line-Acquisition 89,515 1,423,072 0 1,512,587Transmission & Distribution Line-Disposal 4,793 89,797 0 94,590Durable Capital Goods-Acquisition 48,757 170,024 0 218,781Capital Repair & Maintenance-Acquisition 197,364 1,412,147 0 1,609,512Capital Repair & Maintenance-Disposal 0 198,528 0 198,528Other Capital Item-Acquisition 6,512 500,775 0 507,286Other Capital Item-Disposal 0 1,254,332 0 1,254,332

Mean Civil Construction - Acquisition 15,703 12,036 0 12,863Mechanical Equipment-Acquisition 269 8,885 0 6,817Mechanical Equipment-Disposal 88 0 0 21Electrical Equipment-Acquisition 1,042 15,056 875 11,693Electrical Equipment-Disposal 0 0 0 0Food Processing Equipment-Acquisition 175 649 0 535Food Processing Equipment- Disposal 0 124 0 94Furniture-Acquisition 115 361 988 305Furniture-Disposal 0 0 988 3Transmission & Distribution Line-Acquisition 439 2,173 0 1,755Transmission & Distribution Line-Disposal 24 137 0 110Durable Capital Goods-Acquisition 239 260 0 254Capital Repair & Maintenance-Acquisition 968 2,156 0 1,868Capital Repair & Maintenance-Disposal 0 303 0 230Other Capital Item-Acquisition 32 765 0 589Other Capital Item-Disposal 0 1,915 0 1,455

S. E. (mean) Civil Construction - Acquisition 4,415 3,097 0 2,575Mechanical Equipment-Acquisition 139 2,185 0 1,666Mechanical Equipment-Disposal 46 0 0 11Electrical Equipment-Acquisition 403 3,951 866 3,011Electrical Equipment-Disposal 0 0 0 0Food Processing Equipment-Acquisition 63 140 0 108Food Processing Equipment- Disposal 0 61 0 47

Furniture-Acquisition 29 53 527 41Furniture-Disposal 0 0 527 2Transmission & Distribution Line-Acquisition 125 470 0 359Transmission & Distribution Line-Disposal 22 84 0 64Durable Capital Goods-Acquisition 89 53 0 45Capital Repair & Maintenance-Acquisition 189 809 0 616Capital Repair & Maintenance-Disposal 0 96 0 73Other Capital Item-Acquisition 18 312 0 237Other Capital Item-Disposal 0 652 0 496

Table 8: Per Unit and Total Item-Wise Stock in Plants in Beginning and end of Reference Year (Rs)

Item of Stock Mountain Hill Nepal Total

Goods as in the condition of purchase at the beginning of the year

218,388 12,299,106 12,517,495

Goods for sale as in the condition of purchase at the end of the year

245,532 12,933,588 13,179,120

Work in progress at the beginning of the year 26,046 19,131,520 19,157,566Work in progress at the end of the year 43,482 25,575,397 25,618,880Other at the beginning of the year 140,827 12,086,543 12,227,370Other at the end of the year 81,998 15,534,808 15,616,805

Mean Goods for sale as in the condition of purchase at the beginning of the year

2,332 59,365 41,613


2,622 62,428 43,813

Work in progress at the beginning of the year 278 92,344 63,688 Work in progress at the end of the year 464 123,447 85,168 Other at the beginning of the year 1,504 58,339 40,649 Other at the end of the year 876 74,983 51,917

S. E.(Mean) Goods for sale as in the condition of purchase at the beginning of the year

395 20,710 14,335


447 20,470 14,179

Work in progress at the beginning of the year 152 33,199 22,981Work in progress at the end of the year 230 33,787 23,485Other at the beginning of the year 573 10,150 7,151Other at the end of the year 270 56,761 39,114

2. Law Firm Table 1: Per-Unit and Total Employment Size in Firms by Sex and Job Sum Mean S.E.(Mean) Manager

Paid Male 32 0.08 0.016Paid Female 6 0.01 0.006Unpaid Male 547 1.31 0.037

Unpaid Female 44 0.10 0.015Male 579 1.38 0.037

Females 49 0.12 0.016Male/Female 629 1.50 0.038

Administrator Paid Male 136 0.88 0.037

Paid Female 13 0.08 0.022Unpaid Male 14 0.09 0.023



Technician Paid Male 150 0.39 0.042




Guard Paid Male 102 0.81 0.099




Table 2: Per-Unit and Total Item-Wise Employment-Expenditure in Firms (Rs)

Item of Expenditure Law-firm size (no of lawyers) Total Mean S. E.

(Mean) 1 5499994 53107 3330Salary + Allowance

2 12220517 98026 8860

4 967500 107500 303645 168000 56000 105836 90000 90000 .7 143000 143000 .8 360000 360000 .

Total 19449011 79961 52144 60000 60000 .Provident-Fund / Citizen's

Investment Fund Total 60000 60000 .1 88500 11419 15472 11300 2400 04 60000 60000 .7 12000 12000 .

Transportation

Total 171800 11882 38371 33773 2966 5312 27111 3445 190Uniform

Total 60884 3162 3221 77922 12000 02 226815 12933 18414 21600 21600 .Other 1

Total 326337 13038 13305 12000 12000 .Other 2 Total 12000 12000 .

Table 3: Per-Unit and Total Item-Wise Operational Expenditure in Firms (Rs)

Item of Expenditure Law-firm size (no of lawyers) Total Mean S.E.

(Mean)1 415808 10496 13342 725000 35010 103853 253830 34972 3324 49000 9800 26535 10000 10000 .6 144000 144000 .7 6000 6000 .

Training and seminar

Total 1603638 21217 35951 1554798 10493 5532 1445583 16752 15733 435040 29986 54434 76500 15300 111935 18500 3700 5836 65000 32500 27500

Traveling expenses

Total 3595421 13777 7881 991018 10087 10902 1544532 17363 15163 36250 5000 0

Fuel

4 199000 33167 13886

5 7000 3500 15006 26000 13000 11000

Total 2803801 13714 9911 5645786 16570 8872 3222230 21137 9593 705926 15861 13254 424800 28320 61285 170400 21300 52446 30000 15000 30007 60000 60000 .

Rental (building, equipment)

Total 10259141 18201 6431 3185378 9526 9192 2505689 14864 12463 367180 8439 10514 390050 22944 67105 39790 3979 9586 17400 5800 19087 30000 30000 .8 24000 24000 .

Communication (telephone, e-mail etc.)

Total 6559487 11339 6911 484824 3000 3622 203187 2564 2003 58355 3763 5504 133000 11083 33525 7200 2400 6936 6000 6000 .7 18000 18000 .8 24960 12480 11520

Electricity/water

Total 935526 3398 2971 1770788 5813 6172 1403314 9312 10553 49840 2190 884 132800 10215 16925 74600 10657 44036 85000 42500 415007 40000 40000 .8 19500 9750 8250

Printing and stationary

Total 3575843 7108 5292 73146 2582 2613 43500 6000 04 26500 13250 10750Auditing

Total 143146 3809 6271 305648 1254 972 129082 993 76

Association/federation membership fee

3 123274 3309 812

4 73260 8140 27335 10600 1767 11086 800 800 .7 5000 5000 .8 2200 1100 400

Total 649864 1511 1211 299907 4693 6262 1414950 37858 143423 16 2000 04 59000 19667 84135 500 500 .7 6000 6000 .8 2000 2000 .

Other 1

Total 1782373 16613 51991 12955 1500 03 40 5000 0Other 2

Total 12995 1503 39 Table 4: Per-Unit and Total Item-Wise Income in Firms from Services (Rs)

Income Item Law-firm size (no of lawyers) Sum Mean S.E.(Mean)

1 45818834 115793 65872 56726998 319389 343173 8220070 184687 215994 4274000 251412 479305 1169500 116950 330066 697000 232333 742887 200000 200000 .8 4872000 2436000 2364000

Income from services

Total 121978402 187424 130401 3621082 44638 42072 13851640 137656 264633 360 45000 04 139200 69600 96006 120000 120000 .

Other 1

Total 17732282 95978 148891 941328 25760 22142 1879500 132282 186513 320 40000 0Other 2

Total 2821148 55579 86212 208000 14639 1813Other 3 Total 208000 14639 1813

Table 5: Per-Unit and Total Item-Wise Taxes and Fees Paid by Firms (Rs)

Item Of Levy Law-firm size (no of lawyers) Sum Mean S.E.(Mean)

1 30227 1681 582 1134383 240931 03 31900 2200 544 139780 23297 114255 30900 10300 8800

Income tax

Total 1367191 29596 107421 72467 591 392 131363 2041 5653 60185 2075 4354 28825 4118 20155 20000 6667 32446 14400 7200 6800

Registration/Renewing/License fees

Total 327240 1436 2031 41230 1428 2422 102642 10900 31374 175000 175000 .Other tax

Total 318872 8115 44682 1900 200 0Other fees Total 1900 200 02 1900 200 0Other Total 1900 200 0

Table 6: Per-Unit and Total Acquisition/Disposal of Item-Wise Assets/Capital in Firms (Rs)

Item of Asset/Capital Law-firm size (no of lawyers)

Sum Mean S.E. (Mean)

1 19481 3000 0 Building & other Construction (Acquisition) Total 19481 3000 0 4 200000 66667 33333 Transportation Equipments (Acquisition) Total 200000 14514 9853 1 320482 50000 0 2 262222 60000 0 4 135000 45000 13229 Transportation Equipments (Disposal)

Total 717704 52083 2921 1 648643 5737 416 2 1046019 17744 1696 3 565500 26000 3878 4 362500 40278 17853 5 6500 2167 1481 6 15000 15000 .

Furniture (Acquisition)

7 12000 12000 .

Total 2656162 12784 1180 1 206115 1823 496 2 359296 6095 1494 4 29500 3278 2200 5 10000 3333 3333

Furniture (Disposal)

Total 604911 2911 531 1 323052 14998 3621 2 841583 33111 682 3 290000 40000 0 4 90000 30000 7638 5 15000 15000 .

Computer (Acquisition)

Total 1559635 26795 1889 1 96145 4464 1513 4 10000 3333 3333 Computer (Disposal) Total 106145 1824 636 1 1492760 6640 556 2 1048857 8211 662 3 619891 14248 2941 4 273000 22750 8653 5 57000 9500 3052 6 30000 15000 5000 7 6000 6000 . 8 1000 1000 .

Books (Acquisition)

Total 3528509 8440 555 1 238718 1062 248 2 230257 1803 463 3 5778 133 28 4 50110 4176 2288 5 60000 10000 10000

Books (Disposal)

Total 584864 1399 250 1 96153 4445 1439 2 47500 5000 0 4 25000 12500 7500 6 50000 50000 .

Other 1 (Acquisition)

Total 218653 6224 1622 1 206144 9529 5300 2 47500 5000 0 5 5000 5000 . Other 1 (Disposal)

Total 258644 7362 3275 2 38000 4000 0 Other 2 (Acquisition) Total 38000 4000 0 2 28500 3000 0 Other 2 (Disposal) Total 28500 3000 0

3. Travel & Trekking Agencies 3a. Travel Agency Table 1: Per-Unit and Total Employment Size in Agencies by Sex and Job

Job Type Sum Mean S.E Manager

Paid male 282 0.89 0.07 Paid female 107 0.43 0.03 Unpaid male 277 0.88 0.05

Unpaid female 44 0.12 0.02 Administrator


Unpaid female 2 0.09 0.04 Technical


Unpaid female 1 0.01 0.01 Lower level


Others Paid male 132 3.15 0.32

Paid female 11 0.33 0.08 Unpaid male 2 2.00 0.00

Table 2: Per-Unit and Total Item-Wise Employment-Expenditure in Agencies (Rs)

Item of Expenditure District Total Mean S.E.(Mean)

Ilam 36000 36000 .Jhapa 1038800 57711 11761Morang 1639400 74518 14941Sunsari 306000 76500 30533Lalitpur 775980 143700 24456Kathmandu 162933458 724793 62898Kaski 6932222 174762 26072

Salary and Allowances

Rupandehi 52000 52000 .

Banke 552234 552234 . Kailali 108000 108000 .Total 174374094 548576 47215Kathmandu 5851780 90305 8860Kaski 22667 12000 0

Provident Fund / Citizen's Fund

Total 5874447 88087 8755Ilam 5000 5000 .Kathmandu 123487 30872 19706Kaski 22667 12000 0

Insurance / Premium

Total 151154 21942 11593Kaski 18133 9600 0Accommodation Total 18133 9600 0Jhapa 7000 3500 500Kathmandu 340444 16263 3693Kaski 26444 14000 0

Medical Allowance

Total 373888 15063 3183Ilam 10000 10000 .Jhapa 20500 6833 2774Morang 16000 16000 .Lalitpur 64800 24000 0Kathmandu 3419981 46679 8195Kaski 11333 6000 0Banke 1884 1884 .

Transportation Allowance

Total 3544499 42269 7274Ilam 1000 1000 .Kathmandu 106618 8552 1439Kaski 15111 8000 0

Uniform Allowance

Total 122729 7992 1258Jhapa 36000 36000 .Kathmandu 1436547 60023 25772

Others 1

Total 1472547 59059 24736Kathmandu 1188125 594063 61719Others2 Total 1188125 594063 61719 Kathmandu 54893 54893 .Others3 Total 54893 54893 .

Table 3: Per-Unit and Total Item-Wise Operational-Expenditure in Agencies (Rs)

Item of Expenditure District Sum Mean S.E.(Mean)Ilam 10000 10000 .Jhapa 92000 15333 6731Sunsari 28500 14250 9750

Transportation

Kathmandu 28114169 188013 28881

Kaski 5734818 337342 183090Kailali 7476 7476 .Total 33986963 192524 30234Ilam 5000 5000 .Jhapa 104700 10470 5544Morang 942000 49579 8818Sunsari 45000 45000 .Kathmandu 66749247 1487725 324332Kaski 910444 34429 8679Rupandehi 2400 2400 .

Commission for Selling

Total 68758791 665551 157060Jhapa 627900 39244 4562Morang 878400 39927 5941 Sunsari 66000 33000 21000 Lalitpur 81000 15000 1430 Kathmandu 23581219 111058 7572 Kaski 2967822 104747 14941 Banke 18000 18000 . Kailali 1000 1000 .

Rent (Building, storehouse etc)

Total 28221342 97968 6019Kathmandu 3558072 310297 38649Rent (Land) Total 3558072 310297 38649 Ilam 50000 50000 . Jhapa 1339140 74397 20686 Morang 1275081 57958 9640 Sunsari 164500 41125 20961 Lalitpur 163310 30243 6511Kathmandu 50173417 223191 42056 Kaski 3325200 76539 5572 Rupandehi 3600 3600 . Banke 140717 140717 . Kailali 750 750 .

Communication (Telephone/Fax/Email/Magazine)

Total 56635715 176082 29690 Illam 8000 8000 . Jhapa 103465 6086 1095 Morang 92140 4188 371 Sunsari 26200 8733 6333 Lalitpur 26843 4971 654Kathmandu 6568313 32219 3598 Kaski 633533 14583 2335 Rupandehi 2400 2400 . Banke 4323 4323 .

Electricity and Water

Total 7465218 25075 2565 Ilam 5000 5000 .Printing and Stationary Jhapa 84725 4707 647

Morang 162575 7390 1500 Sunsari 16900 5633 2074 Lalitpur 25920 4800 95Kathmandu 10557807 51535 4642 Kaski 358700 8257 1121 Rupandehi 1000 1000 . Banke 41388 41388 . Kailali 100 100 .Total 11254115 37425 3386 Ilam 3000 3000 . Jhapa 13000 2600 781 Morang 34000 5667 1579 Sunsari 7000 3500 1500 Lalitpur 2970 1100 0Kathmandu 20461971 114998 16710 Kaski 666778 18579 5459 Rupandehi 1000 1000 . Banke 11960 11960 . Kailali 725 725 .

Advertisement

Total 21202404 90794 13065 Jhapa 1000 1000 . Sunsari 3000 3000 . Lalitpur 4995 1850 0Kathmandu 4256209 29750 3773 Kaski 45333 24000 0 Rupandehi 1000 1000 . Banke 56129 56129 .

Entertainment Exp.

Total 4367666 28800 3590 Morang 1500 1500 . Sunsari 3000 1500 300Kathmandu 2103148 40188 8987 Kaski 22667 12000 0

Security Expenditure

Total 2130315 37229 8316 Jhapa 500 500 .Kathmandu 229433 4469 751 Kaski 11333 6000 0 Rupandehi 500 500 .

Legal and Consultancy Service

Total 241767 4378 706 Jhapa 61500 5591 1764 Morang 207240 13816 5643 Sunsari 6500 3250 1750Kathmandu 15081698 97595 20567 Kaski 1239678 31252 16890 Banke 9798 9798 .

Repair and Maintenance

Total 16606414 74401 14729

Ilam 10000 10000 . Jhapa 12500 2500 274 Morang 26500 3786 778 Sunsari 4000 2000 0 Lalitpur 16200 3000 953Kathmandu 2036504 9100 547 Kaski 184356 4243 655 Rupandehi 1000 1000 . Banke 15000 15000 . Kailali 1500 1500 .

Auditing Fees

Total 2307560 7939 453 Ilam 2000 2000 . Jhapa 5500 1833 726 Morang 3650 913 226 Sunsari 13500 6750 5250 Lalitpur 42728 15825 0Kathmandu 4108419 28717 4679 Kaski 15111 1600 253 Rupandehi 500 500 . Banke 9100 9100 . Kailali 3000 3000 .

Membership Fees

Total 4203508 24989 4039 Jhapa 107345 17891 8336 Morang 109500 21900 14289Kathmandu 6286182 79304 12251 Kaski 37060 3270 517

Others - 1

Total 6540087 64371 9987 Jhapa 58970 29485 1485 Morang 277550 13878 3668Kathmandu 13420143 292590 149630Others - 2

Total 13756663 202701 102010 Jhapa 345000 115000 81292 Morang 270760 19340 6779Kathmandu 10933077 456814 391946Others - 3

Total 11548837 282138 229570 Table 4: Per-Unit and Total Item-Wise Other-Expenditures in Agencies (Rs)

Item of Expenditure District Sum Mean S.E.(Mean) Illam 5000 5000 . Kathmandu 8413368 143084 22879 Kaski 225156 17029 3306 Rupandehi 1000 1000 .

Insurance Tourist

Total 8644524 116783 19134

Illam 5000 5000 . Jhapa 1500 1500 . Morang 52500 5833 1969 Sunsari 14000 14000 . Kathmandu 15479471 88725 14210 Kaski 69889 18500 6900 Rupandehi 1000 1000 . Banke 33359 33359 .

Bank Commission

Total 15656719 81442 13000 Jhapa 107760 21552 6296 Morang 97500 24375 5984 Sunsari 1992 1992 . Lalitpur 8435 3124 0 Kathmandu 38753220 377466 63572 Kaski 895333 94800 7879 Banke 219970 219970 .

Interest

Total 40084210 318606 53045 Kathmandu 1084856 542428 357572 Kaski 102000 27000 12600 Bonus Total 1186856 205417 148016 Morang 1200 1200 . Kaski 18889 10000 0 Compensation Total 20089 6954 3046 Jhapa 43000 3071 444 Morang 51500 3029 641 Sunsari 800 400 200 Kathmandu 1461662 10822 1139 Kaski 213822 5390 1179 Rupandehi 500 500 . Kailali 1000 1000 .

Donation, Gift etc.

Total 1772284 8450 800 Sunsari 193492 193492 . Lalitpur 135000 50000 0 Kathmandu 108003751 2709124 472002 Kaski 3778 2000 0

Others - 1

Total 108336021 2383339 433441 Kathmandu 153531 13389 6455 Others - 2 Total 153531 13389 6455 Kathmandu 161535 80768 75233 Others - 3 Total 161535 80768 75233

Table 5: Per-Unit and Total Item-Wise Income from Service/Sale in Agencies (Rs) Item of Income District Sum Mean S.E.(Mean)

Ilam 1050000 1050000 .Jhapa 1304155 76715 16988 Morang 4422765 201035 31868 Sunsari 602760 200920 65275 Lalitpur 1248431 231191 8967Kathmandu 295804211 1450969 198682 Kaski 6794333 163500 17555 Rupandehi 30000 30000 . Banke 1371191 1371191 . Kailali 121012 121012 .

Income from Group Tour

Total 312748859 1053657 140724 Jhapa 280800 20057 3736 Morang 9000 4500 500Kathmandu 185663155 2244115 549736 Kaski 2551511 67540 9872 Rupandehi 7000 7000 . Kailali 8538 8538 .

Income from Sight Seeing, Hotel Reservation

Total 188520004 1361046 340165 Jhapa 398000 36182 10801 Morang 558100 39864 15216Kathmandu 124621098 3731171 941240 Kaski 5557111 735500 292613 Rupandehi 10000 10000 . Banke 4504 4504 .

Income from Transportation

Total 131148813 1929920 509043 Jhapa 502000 125500 114271Morang 95000 23750 8985 Sunsari 402125 134042 88099Kathmandu 14144102 388574 54571 Kaski 2157867 163200 42610

Other Income 1

Total 17301093 285392 38526 Jhapa 81000 20250 5633Morang 51000 17000 4359 Sunsari 12000 12000 .Kathmandu 3318295 246408 36215 Kaski 521333 92000 29160

Other Income - 2

Total 3983628 146817 27251 Jhapa 42000 21000 9000 Morang 30000 30000 . Sunsari 50000 50000 .Kathmandu 2251363 237820 0

Other Income - 3

Total 2373363 176240 26911

Table 6: Per Unit and Total Item-Wise Other-Incomes in Agencies (Rs) Other Income District Sum Mean S.E.(Mean)

Kathmandu 217010 217010 .Income from Rent (Building) Total 217010 217010 .

Lalitpur 8435 3124 0 Kathmandu 319440 10508 7079 Kaski 137511 36400 9840Income from Interest

Total 465386 12620 6043 Jhapa 2500 2500 .Income from Bonus Total 2500 2500 . Jhapa 1862856 124190 34585 Morang 1045500 58083 10936 Kathmandu 6305 666 0Other Income 1

Total 2914661 68634 14686 Jhapa 307258 76815 15200 Morang 747000 62250 15244 Kathmandu 23799 2514 0Other Income - 2

Total 1078057 42332 9646 Jhapa 327806 109269 65857 Morang 53000 26500 21500 Kathmandu 217686 22995 0Other Income - 3

Total 598492 41370 15099 Table 7: Per Unit and Total Item-Wise Taxes/Fess Paid by Agencies (Rs)

Item Of Levy District Sum Mean S.E.(Mean)

Jhapa 4500 1500 0 Morang 2000 2000 . Kathmandu 17145533 293923 53935 Kaski 240644 25480 6917 Rupandehi 2400 2400 .

Value Added Tax

Total 17395078 239016 45090 Illam 5000 5000 . Jhapa 25811 3687 1898 Morang 12550 2092 359 Sunsari 5000 5000 . Lalitpur 27675 5125 1585 Kathmandu 12352253 74862 10302 Kaski 188322 5247 575

Income and Property Tax

Rupandehi 600 600 .

Banke 57639 57639 . Kailali 1500 1500 .Total 12676350 56518 7849 Ilam 1000 1000 . Jhapa 9800 1089 174 Morang 12000 1333 157 Sunsari 3270 1090 211 Lalitpur 45900 17000 0 Kathmandu 1955845 45626 6733 Kaski 17189 1820 724Rupandehi 500 500 .

Local Tax

Total 2045504 26221 4429 Illam 5000 5000 . Jhapa 3950 494 155 Morang 1000 1000 . Sunsari 5800 1933 698 Kathmandu 3346358 25623 3425 Kaski 137511 3165 489 Rupandehi 101 101 .

Registration, Renews Fees

Total 3499720 18611 2501 Morang 800 800 . Kathmandu 486949 33660 9063 Kaski 10767 2850 1530Service Fees

Total 498516 25904 7459 Jhapa 1200 600 400 Lalitpur 41310 15300 0 Kathmandu 2789630 39144 7976 Rupandehi 500 500 .

Membership Fees

Total 2832640 36803 7446 Jhapa 13700 1245 225 Morang 14100 1007 317 Kathmandu 1892669 58416 14921Other Tax

Total 1920469 33458 9181Morang 3851 428 208 Sunsari 500 500 . Kathmandu 1618139 55039 47201Other Fees

Total 1622490 41180 35274

Table 8: Per Unit and Total Financial Transaction in Agencies by Type of Transaction (Rs) Financial Transaction District Sum Mean S.E.(Mean)

Jhapa 750000 375000 175000 Sunsari 275000 137500 62500 Kathmandu 79503878 1131459 195252 Kaski 472222 250000 0 Banke 2082907 2082907 .

Loan Received

Total 83084008 1076838 180239 Kathmandu 125856970 1791133 755316 Loan Given

Total 125856970 1631211 689921 Jhapa 36 36 . Kathmandu 3393333 154711 67689 Kaski 94444 50000 0 Banke 400000 400000 .

Share Purchased Total 3887814 150561 58693

Kathmandu 54133333 2468085 551605 Share Sold Total 54133333 2096386 499346

Kathmandu 17116340 563038 314223 Security Sold Total 17116340 563038 314223 Table 9: Per Unit and Total Item-Wise Acquisition/Disposal of Assets/Capital by Agencies (Rs) Capital Formation District Sum Mean S.E.(Mean)

Kathmandu 5198451 5198451 . Disposal : Building Construction Total 5198451 5198451 .

Kathmandu 6337072 223136 4561 Kaski 9444 5000 0

Acquisition : Other Construction Total 6346516 202836 12282

Banke 88797 88797 . Disposal : Other Construction Total 88797 2838 2838 Acquisition : Vehicle Jhapa 650000 325000 25000

Morang 100000 100000 . Lalitpur 181518 67229 0 Kathmandu 177825754 1698972 232623 Kaski 113333 60000 0

Total 178870605 1579354 218508 Jhapa 325000 162500 162500 Kathmandu 12529618 119710 103676 Banke 210080 210080 .

Disposal : Vehicle

Total 13064698 115356 95837 Jhapa 25000 12500 7500 Morang 25000 6250 3544 Sunsari 45000 45000 . Lalitpur 67500 25000 0 Kathmandu 6054718 88005 8601 Kaski 47222 12500 1500

Acquisition : Machinery Equip.

Total 6264440 76138 7792 Morang 11000 2750 2750 Kathmandu 275167 4000 1134

Disposal : Machinery Equip. Total 286167 3565 987

Jhapa 200000 66667 44096 Morang 202500 50625 7543 Sunsari 75000 37500 3500 Lalitpur 189000 70000 0 Kathmandu 13568123 96182 8175 Kaski 564778 33222 7535

Acquisition : Computer Total 14799401 87175 7044

Jhapa 200000 66667 66667 Kathmandu 1528976 10839 4571 Kaski 302222 17778 6431

Disposal : Computer Total 2031198 11965 4014

Kathmandu 1095200 20927 1570 Kaski 113333 60000 0

Acquisition : Computer Software Total 1208533 22289 1805

Kathmandu 271639 5191 4534 Disposal : Computer Software Total 271639 5010 4376

Kathmandu 596034 20273 3707 Kaski 96333 25500 14700

Acquisition : Valuable Goods Total 692368 20258 3546

Morang 8500 8500 . Kathmandu 133594 4544 1237

Disposal : Valuable Goods Total 142094 4157 1098

Jhapa 68500 9786 3555 Morang 97000 16167 2587 Sunsari 60000 30000 20000 Lalitpur 16484 6105 0 Kathmandu 11377093 87786 8230 Kaski 340000 36000 12427

Acquisition : Furniture

Total 11959076 75813 7114 Jhapa 20000 2857 2857 Kathmandu 1540664 11888 4439 Kaski 9444 1000 688 Banke 108792 108792 .

Disposal : Furniture

Total 1678901 10643 3714 Kathmandu 548749 274375 250422 Acquisition : Work-in

Progress Total 548749 274375 250422 Morang 75000 37500 2500 Kathmandu 683399 21093 3532

Acquisition : Others - 1 Total 758399 20835 3312

Jhapa 150000 150000 . Kathmandu 61786 1907 689 Banke 21264 21264 .

Disposal : Others - 1

Total 233050 6402 4138 Morang 5000 5000 . Lalitpur 78019 28896 0 Kathmandu 15500 7750 7750

Acquisition : Others - 2

Total 98519 14704 5296 Jhapa 15000 15000 . Kathmandu 1035327 517664 503198

Disposal : Others - 2 Total 1050327 156765 151620

3b. Trekking Agency Table 1 : Per Unit and Total Employment Size in Agencies

Type of Employment Sum Mean S.E.(Mean) Kathmandu

Manager Paid male 410 1.25 0.066


Unpaid female 62 0.19 0.029 Male 716 2.19 0.162

Female 114 0.35 0.036 Administrator



Female 145 0.45 0.042 Technician


Unpaid female 0 0.00 0.000 Male 1,033 4.52 0.381

Female 26 0.11 0.025 Subordinators



Female 21 0.10 0.021 Others



Female 10 0.12 0.034 Kaski
















Female 2 0.17 0.114 Nepal
















Female 12 0.12 0.033 Table 2: Per Unit and Total Item-Wise Employment-Expenditure of Agencies (Rs)

Sum Mean S.E.(Mean) Kathmandu

Salary + Allowance 96,127,621 303,522 30,619 Provident & Civil-investment Fund 2,060,854 44,104 7,495 Life Insurance 2,503,886 26,793 3,080 Medical Allowance 556,371 11,907 1,502 Transportation Expenses 1,392,047 26,812 3,724 Clothing Allowance 221,513 10,666 1,286 Other 1 2,886,769 92,666 17,482 Other 2 7,875,508 1,516,878 0

Kaski Salary + Allowance 3,949,009 126,032 31,639 Provident & Civil-investment Fund 150,051 38,311 22,222 Life Insurance 130,817 9,543 2,257 Medical Allowance 42,304 7,201 900 Transportation Expenses 50,613 12,923 6,396 Clothing Allowance 3,917 2,000 0

Other 1 6,854 3,500 0 Nepal

Salary + Allowance 100,076,629 287,543 28,132 Provident & Civil-investment Fund 2,210,906 43,656 7,074 Life Insurance 2,634,703 24,586 2,756 Medical Allowance 598,675 11,381 1,352 Transportation Expenses 1,442,660 25,838 3,515 Clothing Allowance 225,430 9,919 1,283 Other 1 2,893,624 87,395 16,846 Other 2 7,875,508 1,516,878 0 Table 3: Per Unit and Total Item-Wise Operational-Expenditure in Agencies (Rs)

Item of Expenditure Sum Mean S.E.(Mean) Kathmandu

Transporting Expenditure 21,997,731 96,294 11,960 Cleaning & clearing Expenditure 980,312 8,583 798 Food & Beverages 98,692,979 396,020 86,633 Kitchen wares 6,472,916 46,175 7,898 Packaging Related Expenditures 2,020,207 21,617 3,581 Trekking Materials 31,573,613 233,896 48,544 Porter Gears 40,431,759 288,424 98,453 Linens 1,037,579 22,205 4,775 Medicines for Tourists 838,126 8,496 1,567 Fuel 5,691,849 33,221 6,127 Trainings & Seminars 385,573 8,252 772 Rents (Buildings, Storehouses, goods) 13,848,733 55,570 5,647 Land-Rents 166,141 16,000 4,570 Expenses of Communications 11,983,110 41,215 3,647 Water & Electricity Rents 2,408,537 12,538 956 Printing & Miscellaneous Expenses 3,518,128 12,320 924 Advertisements & Trade Promotions 2,408,978 13,257 1,616 Recreational Expenditures 2,341,260 14,092 1,610 Security Expenses 110,069 5,300 921 Legal & Solicitor's Expenses 565,026 10,883 1,129 Expenses for Repairs and Maintenance 2,444,169 13,846 1,629 Auditing Expenditure 2,106,881 6,878 321 Membership-fee for Societies and Organizations

28,046,753 128,619 51,650

Other 1 5,011,765 45,967 10,245 Other 2 791,809 16,945 4,543 Other 3 1,359,447 43,640 7,393

Kaski Transporting Expenditure 526,700 22,413 9,277

Cleaning & clearing Expenditure 160,583 20,500 8,933 Food & Beverages 679,542 43,375 9,598 Kitchen wares 74,769 6,363 1,927 Packaging Related Expenditures 64,662 4,127 1,086 Trekking Materials 363,271 26,500 9,476 Porter Gears 81,112 5,177 827 Linens 1,371 700 0 Medicines for Tourists 24,518 2,504 368 Fuel 88,517 9,040 3,823 Trainings & Seminars 18,017 2,300 656 Rents (Buildings, Storehouses, goods) 1,924,650 75,600 9,169 Land-Rents 168,808 43,100 23,949 Expenses of Communications 1,370,665 33,329 6,742 Water & Electricity Rents 273,661 7,763 1,698 Printing & Miscellaneous Expenses 191,852 6,998 1,096 Advertisements & Trade Promotions 226,971 9,658 1,548 Recreational Expenditures 293,388 29,963 16,412 Expenses for Repairs and Maintenance 229,004 14,617 7,005 Auditing Expenditure 134,146 4,029 293 Membership-fee for Societies and Organizations

43,083 2,444 339

Other 1 10,458 1,780 179 Other 2 1,958 1,000 0

Nepal Transporting Expenditure 22,524,430 89,402 10,960 Cleaning & clearing Expenditure 1,140,896 9,347 958 Food & Beverages 99,372,521 375,162 81,662 Kitchen wares 6,547,685 43,096 7,338 Packaging Related Expenditures 2,084,869 19,106 3,124 Trekking Materials 31,936,884 214,776 44,338 Porter Gears 40,512,871 259,950 88,788 Linens 1,038,950 21,340 4,622 Medicines for Tourists 862,645 7,955 1,435 Fuel 5,780,366 31,914 5,812 Trainings & Seminars 403,589 7,397 724 Rents (Buildings, Storehouses, goods) 15,773,383 57,427 5,202 Land-Rents 334,950 23,422 7,492 Expenses of Communications 13,353,775 40,238 3,303 Water & Electricity Rents 2,682,198 11,798 856 Printing & Miscellaneous Expenses 3,709,980 11,854 852 Advertisements & Trade Promotions 2,635,949 12,845 1,443 Recreational Expenditures 2,634,647 14,975 1,772 Security Expenses 110,069 5,300 921 Legal & Solicitor's Expenses 565,026 10,883 1,129 Expenses for Repairs and Maintenance 2,673,172 13,909 1,595

Auditing Expenditure 2,241,027 6,599 295 Membership-fee for Societies and Organizations

28,089,836 119,184 47,828

Other 1 5,022,222 43,707 9,761 Other 2 793,768 16,304 4,382 Other 3 1,359,447 43,640 7,393 Table 4: Per Unit and Total Item-Wise Other-Expenditures in Agencies (Rs)

Item of Expenditure Sum Mean S.E.(Mean) Kathmandu

Life & Non-life Insurance Premiums 3,857,497 41,277 6,816 Bank Related Commissions 4,867,372 28,409 5,996 Interest 2,121,792 136,224 33,248 Distribution of Profits' Share 409,061 39,394 8,943 Compensation for the Losses 1,132,358 72,700 23,226 Donations, Gifts, and Presents 760,019 6,654 716 Other 1 1,204,136 115,963 32,632 Other 2 1,355,517 130,541 37,611 Other 3 14,776 2,846 0

Kaski Bank Related Commissions 45,531 3,875 1,194 Interest 247,764 31,630 9,968 Donations, Gifts, and Presents 127,096 5,408 1,148

Nepal Life & Non-life Insurance Premiums 3,857,497 41,277 6,816 Bank Related Commissions 4,912,904 26,834 5,628 Interest 2,369,556 101,224 24,439 Distribution of Profits' Share 409,061 39,394 8,943 Compensation for the Losses 1,132,358 72,700 23,226 Donations, Gifts, and Presents 887,115 6,441 625 Other 1 1,204,136 115,963 32,632 Other 2 1,355,517 130,541 37,611 Other 3 14,776 2,846 0 Table 5: Per Unit and Total Item-Wise Service/Sale Income in Agencies (Rs)

Service Sum Mean S.E.(Mean) Kathmandu

Income from Trekking Assistances 478,645,481 1,676,190 349,656 Income from Reserving Tickets 27,158,130 348,723 68,586 Other 1 297,258 19,085 5,428 Other 2 46,857 9,025 0

Kaski Income from Trekking Assistances 17,416,737 444,683 180,477

Income from Reserving Tickets 1,372,008 43,788 7,135 Other 1 382,639 24,424 7,736 Other 2 142,958 24,333 11,436 Other 3 176,250 90,000 0

Nepal Income from Trekking Assistances 496,062,218 1,527,651 308,975 Income from Reserving Tickets 28,530,138 261,236 50,626 Other 1 679,897 21,762 4,676 Other 2 189,815 17,152 6,278 Other 3 176,250 90,000 0 Table 6: Per Unit and Total Item-Wise Other-Incomes in Agencies (Rs)

Item of Income Sum Mean S.E.(Mean) Kathmandu

Income from Interest 15,576 3,000 0 Income from Other 116,024 11,174 2,117

Kaski Income from Interest 19,583 10,000 0

Nepal Income from Interest 35,159 4,917 1,259 Income from Other 116,024 11,174 2,117 Table 7: Per Unit and Total Item-Wise Taxes/Fess paid by Agencies (Rs)

Sum Mean S.E.(Mean) Kathmandu

VAT 62,150,326 920,814 260,296 Permit Fees 29,637,640 150,222 21,308 Income & Wealth (land-house) Tax 6,331,514 25,406 1,685 Tax paid to Local Government 3,371,440 59,033 22,501 Business Starting & Renewing Fees 1,892,159 9,591 799 Tips 211,280 10,174 2,219 Membership Fees 531,004 6,016 187 Other Taxes 1,131,626 36,327 11,415 Other Fees 106,761 10,282 3,018

Kaski VAT 925,395 236,271 137,761 Permit Fees 2,171,792 123,222 49,839 Income & Wealth (land-house) Tax 86,206 6,289 880 Tax paid to Local Government 12,338 2,100 654 Business Starting & Renewing Fees 153,819 4,620 1,028 Membership Fees 9,792 1,667 107 Other Taxes 75,788 4,300 469 Other Fees 33,292 8,500 2,635

Nepal VAT 63,075,720 883,270 246,706 Permit Fees 31,809,431 148,007 19,964 Income & Wealth (land-house) Tax 6,417,720 24,409 1,619 Tax paid to Local Government 3,383,778 53,723 20,493 Business Starting & Renewing Fees 2,045,978 8,873 708 Tips 211,280 10,174 2,219 Membership Fees 540,795 5,745 207 Other Taxes 1,207,413 24,754 7,583 Other Fees 140,053 9,794 2,265 Table 8: Per Unit and Total Financial Transaction in Agencies by Type of Transaction (Rs) Sum Mean S.E.(Mean)

Kathmandu Loan received 38,685,125 827,892 143,546 Share purchased 18,238,174 702,560 185,515 Share sold 2,076,768 80,000 23,343 Security sold 259,596 50,000 0

Kaski Loan received 3,231,250 412,500 28,290 Security purchased 7,833 4,000 0 Loan given 979,167 125,000 82,824

Nepal Loan received 41,916,375 768,253 124,407 Share purchased 18,238,174 702,560 185,515 Security purchased 7,833 1,096 719 Loan given 979,167 17,946 12,709 Share sold 2,076,768 80,000 23,343 Security sold 259,596 36,306 8,991

Table 9: Per Unit and Total Item-Wise Acquisition/Disposal of Assets/Capital in Agencies (Rs)

Particulars Sum Mean S.E.(Mean) Kathmandu

Construction other than building (Acquisition) 24,402 4,700 0Transportation Equipments (Acquisition) 19,595,461 539,175 109,468Trekking Equipments (Acquisition) 17,024,744 109,303 13,890Kitchen wares (Acquisition) 2,235,656 17,224 1,926Machinery Equipment (Acquisition) 2,184,713 35,066 4,397Computers (Acquisition) 6,719,361 61,628 5,326Computer Soft wares (Acquisition) 259,596 10,000 633Valuable Goods (Acquisition) 298,535 28,750 4,489Furniture (Acquisition) 5,336,348 35,442 4,400

Other 1 (Acquisition) 521,663 14,354 3,941Transportation Equipments (Disposal) 2,515,526 69,215 28,511Trekking Equipments (Disposal) 13,138,037 84,349 28,642Kitchen wares (Disposal) 3,525,998 27,165 9,189Machinery Equipment (Disposal) 648,928 10,416 2,752Computers (Disposal) 2,043,560 18,743 5,175Furniture (Disposal) 1,353,253 8,988 2,013Capital Work in Progress (Disposal) 140,353 27,033 0Other 1 (Disposal) 992,243 27,302 9,265Other 2 (Disposal) 201,571 9,706 836Other 3 (Disposal) 16,256 3,131 0

Kaski Construction other than building (Acquisition) 744,167 380,000 0Transportation Equipments (Acquisition) 2,631,021 335,875 131,019Trekking Equipments (Acquisition) 173,743 22,180 3,136Kitchen wares (Acquisition) 95,958 16,333 2,800Machinery Equipment (Acquisition) 7,833 4,000 0Computers (Acquisition) 158,625 27,000 3,027Computer Soft wares (Acquisition) 48,958 6,250 1,901Furniture (Acquisition) 373,846 27,271 9,884Other 1 (Acquisition) 58,476 14,930 6,810Trekking Equipments (Disposal) 51,261 6,544 4,336Furniture (Disposal) 17,388 1,268 872Other 1 (Disposal) 41,611 10,624 6,221

Nepal Construction other than building (Acquisition) 768,569 107,488 67,487Transportation Equipments (Acquisition) 22,226,482 503,126 93,226Trekking Equipments (Acquisition) 17,198,488 105,131 13,304Kitchen wares (Acquisition) 2,331,614 17,186 1,846Machinery Equipment (Acquisition) 2,192,546 34,119 4,315Computers (Acquisition) 6,877,986 59,858 5,105Computer Soft wares (Acquisition) 308,554 9,131 697Valuable Goods (Acquisition) 298,535 28,750 4,489Furniture (Acquisition) 5,710,194 34,760 4,114Other 1 (Acquisition) 580,139 14,410 3,600Transportation Equipments (Disposal) 2,515,526 56,942 23,740Trekking Equipments (Disposal) 13,189,299 80,624 27,298Kitchen wares (Disposal) 3,525,998 25,989 8,802Machinery Equipment (Disposal) 648,928 10,098 2,677Computers (Disposal) 2,043,560 17,785 4,924Furniture (Disposal) 1,370,641 8,344 1,854Capital Work in Progress (Disposal) 140,353 27,033 0Other 1 (Disposal) 1,033,854 25,679 8,406Other 2 (Disposal) 201,571 9,706 836Other 3 (Disposal) 16,256 3,131 0

4. Cooperative Table 1: Per-Unit and Total Employment Size in Cooperatives by Sex and Job

Employment Category Total Mean S.E.(Mean) ----Mountain----

Manager Paid Male 174 0.51 0.03

Paid Female 12 0.04 0.01 Unpaid Male 593 1.74 0.15

Unpaid Female 402 1.18 0.13 Total Male 767 2.25 0.13

Total Female 402 1.18 0.13 Administrator

Paid Male 119 0.35 0.03 Paid Female 33 0.10 0.02 Unpaid Male 62 0.18 0.06


Total Female 72 0.21 0.03 Technician



Total Female 53 0.16 0.03 Peon



Total Female 107 0.31 0.06 ----Hill (outside Kathmandu valley)----




Total Female 2206 1.22 0.07

Administrator Paid Male 1045 0.58 0.03









Total Female 61 0.03 0.01 ----Tarai----











Paid Male 1052 0.60 0.03



Total Female 166 0.10 0.01 ----Kathmandu-Valley----













Total Female 224 0.27 0.04 ----Nepal----





Paid Male 5709 1.21 0.09 Paid Female 2503 0.53 0.02

Unpaid Male 693 0.15 0.01 Unpaid Female 320 0.07 0.01

Total Male 6503 1.37 0.11 Total Female 2823 0.60 0.02

Technician Paid Male 2240 0.47 0.07






Total Female 558 0.12 0.01 Table 2: Per-Unit and Total Item-Wise Employment-Expenditure of Cooperatives (Rs)

Item of Expenditure Total

Mean

S.E.(Mean)

----Mountain---- Salary 19492657 81606 6663Allowance 393600 1648 317Festival Allowance 361943 1515 192Medical Expenses 40243 168 46Transport Allowance 170729 715 212Clothing Allowance 17443 73 22Bones 170200 713 138Other Allowance 1586 7 3

----Hill (outside Kathmandu valley)---- Salary 140724905 92043 10547Allowance 26464033 17309 3968Festival Allowance 5340243 3493 223Leave Payment 1767797 1156 289Provident Fund and Citizen's Fund 2651411 1734 145Medical Expenses 1066651 698 147Housing Allowance 571351 374 101Transport Allowance 792542 518 107Clothing Allowance 350124 229 39Bones 4020567 2630 215

Other Allowance 1026236 671 94----Tarai----

Salary 250063091 153091 8806Allowance 9095094 5568 541Dasain Festival Allowance 9185687 5624 421Leave Payment 2098079 1284 153Provident Fund and Citizen's Fund 7530696 4610 465Life Insurance and Premium 774037 474 169Medical Expenses 7256846 4443 672Housing Allowance 661331 405 97Transport Allowance 943721 578 144Clothing Allowance 369867 226 43Bones 8904604 5451 1284Other Allowance 63113463 38639 7778

----Kathmandu-Valley---- Salary 240226928 310982 43460Allowance 18067479 23389 3561Dasain Festival Allowance 12817573 16593 2339Leave Payment 5181362 6707 2584Provident Fund and Citizen's Fund 7917371 10249 1269Life Insurance and Premium 2097936 2716 765Medical Expenses 16605549 21496 12060Transport Allowance 6196686 8022 1107Clothing Allowance 2416552 3128 1315Bones 8020231 10382 1524Other Allowance 9991689 12935 4127

----Nepal---- Salary 650507580 155860 9647Allowance 54020207 12943 1614Dasai Festival Allowance 27705446 6638 476Leave Payment 9047237 2168 494Provident Fund and Citizen's Fund 18099478 4337 306Life Insurance and Premium 2871973 688 157Medical Expenses 24969289 5983 2250Housing Allowance 1232681 295 53Transport Allowance 8103678 1942 221Clothing Allowance 3153985 756 245Bones 21115603 5059 583Other Allowance 74132974 17762 3149

Table 3: Per-Unit and Total Item-Wise Operational-Expenditure in Cooperatives (Rs)

Items of Expenditure Total

Mean

S.E.(Mean)

----Mountain---- Agriculture inputs purchase 20803225 60927 11033Training Materials for Members 244204 715 95Row Materials for Small Industry 2000 6 5Legal Advisory service 97559 286 52Auditing Fee 555034 1626 88Training and Seminar 152993 448 75Traveling Expenses 386831 1133 154Communication, Electricity and Water 619629 1815 347Major Maintenance 3222934 9439 1911Meeting Expenses 1268715 3716 589Newspaper Expenses 269612 790 132Fuel 2021515 5920 1642Stationary and Printing 1450708 4249 395Refreshment Expenses 701834 2055 327Advertisement and Business Promotion 32726 96 20Rent and Transport 8984541 26313 4142Rental Expenses 333198 976 208Membership Fee of Association 57677 169 23Depreciation 1099558 3220 529Security Guard Expenses 120984 354 59Other Expenses_1 2354611 6896 1336Other Expenses_2 76128565 222958 31832Other Expenses_3 93171230 272871 64952

----Hill (outside Kathmandu valley)---- Agriculture inputs purchase 132979847 73261 12743Training Materials for Members 15727279 8664 2724Row Materials for Small Industry 11685002 6438 1399Legal Advisory service 147587 81 14Auditing Fee 3553523 1958 54Training and Seminar 2709259 1493 156Traveling Expenses 2981436 1643 137Communication, Electricity and Water 3753276 2068 161Major Maintenance 2028471 1118 97Consultancy Expenses 96210 53 12Meeting Expenses 5031403 2772 224Newspaper Expenses 780845 430 38Fuel 1752294 965 143Stationary and Printing 10193446 5616 234Refreshment Expenses 3521626 1940 124

Advertisement and Business Promotion 1549448 854 110Rent and Transport 31355452 17274 1169Rental Expenses 3772270 2078 176Membership Fee of Association 866405 477 29Depreciation 14655190 8074 1547Security Guard Expenses 13502244 7439 2736Other Expenses_1 157608626 86830 10157Other Expenses_2 247297307 136241 13661Other Expenses_3 24087471 13270 3175

----Tarai---- Agriculture inputs purchase 127838360 73974 7433Training Materials for Members 12235047 7080 2104Row Materials for Small Industry 2747182 1590 503Legal Advisory service 164618 95 20Auditing Fee 3918624 2268 53Training and Seminar 8744074 5060 812Traveling Expenses 6492836 3757 314Communication, Electricity and Water 12464509 7213 533Major Maintenance 4997089 2892 272Consultancy Expenses 936655 542 346Meeting Expenses 9283066 5372 411Newspaper Expenses 1534044 888 81Fuel 6025704 3487 425Stationary and Printing 28582912 16540 1236Refreshment Expenses 7661631 4433 351Advertisement and Business Promotion 4016919 2324 375Rent and Transport 41387369 23949 6306Rental Expenses 26024675 15059 1611Membership Fee of Association 1092962 632 71Depreciation 24480848 14166 870Security Guard Expenses 1793519 1038 168Other Expenses_1 210528465 121823 15809Other Expenses_2 76032507 43997 4327Other Expenses_3 16748797 9692 1185

----Kathmandu-Valley---- Agriculture inputs purchase 504579545 599664 202030Training Materials for Members 210466601 250127 247893Row Materials for Small Industry 8735442 10382 4340Legal Advisory service 3115177 3702 635Auditing Fee 4879916 5799 580Training and Seminar 2790134 3316 506Traveling Expenses 2222204 2641 603Communication, Electricity and Water 16830584 20002 3852Major Maintenance 12292465 14609 2848Consultancy Expenses 1180115 1402 309

Meeting Expenses 8595625 10215 1229Newspaper Expenses 1109770 1319 139Fuel 20379427 24220 16238Stationary and Printing 31784646 37774 7829Refreshment Expenses 6964151 8276 975Advertisement and Business Promotion 39231304 46624 13682Rent and Transport 58121478 69074 12839Rental Expenses 9800845 11648 1911Membership Fee of Association 547139 650 107Depreciation 37630035 44721 6612Security Guard Expenses 1365997 1623 375Other Expenses_1 62755613 74581 15188Other Expenses_2 167590711 199172 28329Other Expenses_3 97550335 115933 31109

----Nepal---- Agriculture inputs purchase 786200977 166350 36511Training Materials for Members 238673131 50500 44153Row Materials for Small Industry 23169626 4902 960Legal Advisory service 3524941 746 115Auditing Fee 12907097 2731 109Training and Seminar 14396461 3046 317Traveling Expenses 12083308 2557 167Communication, Electricity and Water 33667998 7124 722Major Maintenance 22540959 4769 541Consultancy Expenses 2212980 468 138Meeting Expenses 24178808 5116 285Newspaper Expenses 3694272 782 43Fuel 30178941 6385 2899Stationary and Printing 72011712 15237 1477Refreshment Expenses 18849243 3988 225Advertisement and Business Promotion 44830397 9486 2452Rent and Transport 139848841 29590 3301Rental Expenses 39930988 8449 689Membership Fee of Association 2564184 543 34Depreciation 77865631 16475 1371Security Guard Expenses 16782744 3551 1055Other Expenses_1 433247315 91670 7491Other Expenses_2 567049089 119981 7847Other Expenses_3 231557833 48995 7446

Table 4: Per-Unit and Total Item-Wise Other-Expenditures in Cooperatives (Rs) Items of Expenditure Total Mean S.E.(Mean)

----Mountain---- Bank Charge 6484 27 6Dividend 1354248 5699 599Compensation 1025866 4317 1137Other Expense_1 23833 100 22Other Expense_2 2210859 9304 2052Interest Pay for Deposit 17504931 73666 8307Interest Pay for Debt 3840128 16160 3858

----Hill (outside Kathmandu valley)---- Bank Charge 6659647 4702 1249Non-life Insurance and Premium 1085346 766 154Dividend 21096527 14895 1225Compensation 1907076 1347 336Other Expense_1 117202963 82753 16881Other Expense_2 26154562 18467 3730Other Expense_3 33503006 23655 6296Interest Pay for Deposit 157617583 111288 8675Interest Pay for Debt 71283154 50330 7149

----Tarai---- Bank Charge 469605 330 84Non-life Insurance and Premium 2311332 1624 367Dividend 15868729 11151 1065Compensation 8368823 5881 1083Other Expense_1 465827854 327340 73121Other Expense_2 121553054 85416 23423Other Expense_3 489937688 344282 86460Interest Pay for Deposit 337185907 236942 17290Interest Pay for Debt 103674706 72853 7324

----Kathmandu-Valley---- Bank Charge 4489930 7382 1600Non-life Insurance and Premium 2741484 4507 753Dividend 38437260 63197 10235Compensation 1606762 2642 664Other Expense_1 28190662 46350 8205Other Expense_2 22624634 37198 19020Other Expense_3 51010467 83869 81832Interest Pay for Deposit 887195672 1458685 212034Interest Pay for Debt 112405672 184812 30416

----Nepal---- Bank Charge 11625666 3155 551Non-life Insurance and Premium 6138163 1666 199Dividend 76756765 20828 1827Compensation 12908527 3503 458

Other Expense_1 611245313 165864 29076Other Expense_2 172543110 46820 9693Other Expense_3 574451161 155880 36172Interest Pay for Deposit 1399504093 379762 36638Interest Pay for Debt 291203660 79019 6436 Table 5: Per-Unit and Total Item-Wise Service/Sale Income in Cooperatives (Rs)

Item of Expenditure Total

Mean

S.E.(Mean)

----Mountain---- Income from Product goods 216722997 885953 110065Income from Product Services 51839581 211918 40455Other Income_1 17484629 71476 10057Other Income_2 1586994 6488 1215Other Income_3 1173229 4796 1096

----Hill (outside Kathmandu valley)---- Income from Product goods 559048222 587245 35792Income from Product Services 46254441 48587 5980Other Income_1 166740678 175151 25759Other Income_2 41476629 43569 7682Other Income_3 48987817 51459 13725

----Terai---- Income from Product goods 184570330 249189 22494Income from Product Services 84370808 113909 22899Other Income_1 749480816 1011875 143275Other Income_2 514313060 694375 145949Other Income_3 466433849 629733 156001

----Kathmandu-Valley---- Income from Product goods 577920507 1483978 470692Income from Product Services 188360682 483671 95464Other Income_1 179783608 461647 225432Other Income_2 42467778 109048 32490Other Income_3 22361889 57421 20081

----Nepal---- Income from Product goods 1538262056 661126 81655Income from Product Services 370825512 159376 18493Other Income_1 1113489731 478564 60611Other Income_2 599844461 257806 47272Other Income_3 538956783 231637 50385

Type 6: Per-Unit and Total Item-Wise Other-Incomes in Cooperatives (Rs)

Item of Expenditure Total Mean S.E.(Mean) ----Mountain----

Interest Income 11507376 37359 4803 Dividend 1683573 5466 1470 Compensation 4000 13 13 Special Fee 112968 367 68 Miscellanies Fee 1451009 4711 988 Membership Fee and Renew 475704 1544 158 Income from Purchase Goods for Sale 3937224 12782 2996 Rent Income 5083 17 11 Other Incomes_1 1573119 5107 802 Other Incomes_2 3279940 10648 2032 Other Incomes_3 117582 382 126

----Hill (outside Kathmandu valley)---- Interest Income 424740834 266329 16757 Dividend 11694060 7333 1161 Compensation 2753798 1727 332 Special Fee 17039191 10684 1001 Miscellanies Fee 10020117 6283 767 Membership Fee and Renew 6113135 3833 401 Income from Purchase Goods for Sale 151683153 95111 14120 Rent Income 239895 150 38 Other Incomes_1 85505689 53615 24223 Other Incomes_2 34618392 21707 4740 Other Incomes_3 25430845 15946 2115

----Tarai---- Interest Income 784582769 474488 32396 Dividend 4361323 2638 398 Compensation 2145733 1298 246 Special Fee 11446304 6922 800 Miscellanies Fee 18502426 11190 1502 Membership Fee and Renew 14336294 8670 1131 Income from Purchase Goods for Sale 264632893 160041 19190 Rent Income 5252333 3176 531 Other Incomes_1 238228691 144072 21807 Other Incomes_2 38627127 23360 2518 Other Incomes_3 25616512 15492 7219

----Kathmandu-Valley---- Interest Income 1258230887 1737811 238374 Dividend 36162670 49946 10413 Compensation 12676649 17508 5430 Special Fee 13362898 18456 3622 Miscellanies Fee 13937406 19250 2460

Membership Fee and Renew 9563913 13209 1950 Income from Purchase Goods for Sale 379419555 524037 289095 Rent Income 1052434 1454 1327 Other Incomes_1 119704595 165331 27501 Other Incomes_2 40004373 55252 10823 Other Incomes_3 7078012 9776 4830

----Nepal---- Interest Income 2479061865 579168 43441 Dividend 53901627 12593 1841 Compensation 17580179 4107 936 Special Fee 41961361 9803 784 Miscellanies Fee 43910959 10259 776 Membership Fee and Renew 30489046 7123 570 Income from Purchase Goods for Sale 799672825 186823 49769 Rent Income 6549746 1530 305 Other Incomes_1 445012095 103965 13216 Other Incomes_2 116529832 27224 2734 Other Incomes_3 58242951 13607 3011 Table 7: Per-Unit and Total Item-Wise Taxes/Fees paid by Cooperatives (Rs)


Tax 1000 14 14Value Added Tax 0 0 0Property Tax 2727 39 10Local Tax 0 0 0Registration, Renew and Permission Fee 57451 826 180Fine 0 0 0Gift 61731 888 122Subsidy 41530 597 280Other Tax, Fee and Charge_1 0 0 0Other Tax, Fee and Charge_2 0 0 0Other Tax, Fee and Charge_3 0 0 0

----Hill (outside Kathmandu valley)---- Tax 1580340 3100 703Value Added Tax 245195 481 163Property Tax 44495 87 23Local Tax 30954 61 15Registration, Renew and Permission Fee 396315 777 178Fine 8466 17 3Gift 726227 1425 191Subsidy 517092 1014 287Other Tax, Fee and Charge_1 1489929 2923 606Other Tax, Fee and Charge_2 111156 218 52

Other Tax, Fee and Charge_3 0 0 0----Terai----

Tax 5376232 7611 974Value Added Tax 2517714 3564 1422Property Tax 1396142 1977 452Local Tax 18414 26 6Registration, Renew and Permission Fee 704904 998 152Fine 5000 7 7Gift 736057 1042 133Subsidy 701154 993 219Other Tax, Fee and Charge_1 12464535 17647 3077Other Tax, Fee and Charge_2 4170971 5905 1330Other Tax, Fee and Charge_3 0 0 0

----Kathmandu-Valley---- Tax 32634620 74963 11526Value Added Tax 21114834 48502 46198Property Tax 76385 175 131Local Tax 2047573 4703 1261Registration, Renew and Permission Fee 290617 668 157Fine 38786 89 14Gift 360265 828 175Subsidy 332255 763 205Other Tax, Fee and Charge_1 25133589 57733 14479Other Tax, Fee and Charge_2 454862 1045 231Other Tax, Fee and Charge_3 65520 151 50

----Nepal---- Tax 39592192 23006 3037Value Added Tax 23877744 13875 11701Property Tax 1519749 883 190Local Tax 2096941 1218 323Registration, Renew and Permission Fee 1449287 842 91Fine 52253 30 5Gift 1884280 1095 90Subsidy 1592030 925 135Other Tax, Fee and Charge_1 39088054 22713 3910Other Tax, Fee and Charge_2 4736989 2753 553Other Tax, Fee and Charge_3 65520 38 13 Table 8: Per Unit and Total Financial Transaction in Cooperatives by Type of Transaction (Rs)


Loan Received 77845006 237795 59121Loan Given 351760271 1074530 128717

Share Bought 276575 845 133Share Sold 5759466 17594 2336Saving Paper Bought 59400 181 62Saving Paper Sold 815305 2491 621Deposit received 318161389 971895 117969Deposit returned 0 0 0

----Hill (outside Kathmandu valley)---- Loan Received 721284771 417230 38401Loan Given 2707307274 1566053 97636Share Bought 28434059 16448 2280Share Sold 131716419 76192 8475Saving Paper Bought 3813346 2206 780Saving Paper Sold 1950783 1133 246Deposit received 2960954607 1712776 210163Deposit returned 0 0 0

----Terai---- Loan Received 780333963 528226 48966Loan Given 3743452935 2534028 200057Share Bought 91066565 61645 11252Share Sold 495543684 335445 58178Saving Paper Bought 2520814 1706 414Saving Paper Sold 9798389 6633 1711Deposit received 6997752982 4736938 411463Deposit returned 852000 577 197

----Kathmandu-Valley---- Loan Received 1639267451 2232511 389529Loan Given 6431495656 8759027 1159956Share Bought 48269313 65738 11544Share Sold 214875645 292638 54805Saving Paper Bought 21890228 29812 27247Saving Paper Sold 23034483 31371 22591Deposit received 12652835869 17231844 3358723Deposit returned 0 0 0

----Nepal---- Loan Received 3218731191 754216 71722Loan Given 13234016136 3101007 218757Share Bought 168046512 39377 4484Share Sold 847895214 198680 22581Saving Paper Bought 28283788 6627 4701Saving Paper Sold 35598960 8356 3941Deposit received 22929704847 5372909 607044Deposit returned 852000 200 68

Table 9: Per Unit and Total Item-Wise Acquisition/Disposal of Assets/Capital in Cooperatives (Rs)

Particulars Total Mean S.E.(Mean) ----Mountain----

Land Acquisitions 66667 195 151 Land Disposal 3000 13 13 Land Engineering Expanses 514219 2305 641 Land Disposal 6000 27 27 Machine Acquisition 285120 1278 158 Precious Goods Acquisition 123750 555 190 Furniture Acquiescing 460773 2065 270 Furniture Disposal 68571 307 81 Major Maintenance 2309601 10353 2877 Other Capital Formation_1 Acquisition 655915 2940 374 Other Capital Formation_1 Disposal 30582 137 38 Other Capital Formation_2 Acquisition 62607 281 103 Other Capital Formation_2 Disposal 34495 155 67

----Hill (outside Kathmandu Valley)---- Land Acquisitions 3750469 2066 391 Land Disposal 4365557 4576 1214 Land Engineering Expanses 980845 1028 220 Building Acquisition 22533632 23621 3885 Land Disposal 998924 1047 280 Other Constriction 710900 745 215 Machine Acquisition 5340449 5598 781 Computer Software 1882959 1974 320 Furniture Acquiescing 8364415 8768 588 Furniture Disposal 489231 513 67 Vehicle Acquiescing 1619691 1698 587 Major Maintenance 146172 153 27 Other Capital Formation_1 Acquisition 18726586 19630 5500 Other Capital Formation_2 Acquisition 91331 96 36 Other Capital Formation_2 Disposal 1871818 1962 666 Other Capital Formation_3 Acquisition 67738 71 17

----Terai---- Land Acquisitions 72951942 41955 5019 Land Disposal 3986161 4037 870 Land Engineering Expanses 407450 413 84 Building Acquisition 93399184 94582 18598 Land Disposal 37786031 38264 6628 Other Constriction 145684 148 42 Machine Acquisition 29842559 30220 6146 Computer Software 1578946 1599 322 Furniture Acquiescing 14735834 14922 1242 Furniture Disposal 2691164 2725 341

Vehicle Acquiescing 12418981 12576 2765 Vehicle Disposal 1238062 1254 256 Major Maintenance 2569998 2603 515 Other Capital Formation_1 Acquisition 7022964 7112 845 Other Capital Formation_1 Disposal 12120996 12274 2782 Other Capital Formation_2 Acquisition 2711041 2745 660 Other Capital Formation_2 Disposal 201600 204 44

----Kathmandu-Valley---- Land Acquisitions 50398997 59896 16454 Land Engineering Expanses 354123 737 308 Building Acquisition 58974223 122686 29898 Other Constriction 640800 1333 370 Machine Acquisition 18173123 37806 7791 Machine Disposal 40169 84 27 Computer Software 6578614 13686 1981 Precious Goods Acquisition 218605 455 223 Furniture Acquiescing 13359467 27792 3331 Furniture Disposal 267906 557 130 Vehicle Acquiescing 60846844 126582 18580 Vehicle Disposal 672153 1398 1328 Major Maintenance 2214881 4608 2411 Other Capital Formation_1 Acquisition 4338476 9025 2468 Other Capital Formation_1 Disposal 5395901 11225 2136 Other Capital Formation_2 Acquisition 64479384 134139 43165 Other Capital Formation_2 Disposal 83785 174 48 Other Capital Formation_3 Acquisition 19546261 40663 13055

----Nepal---- Land Acquisitions 127168074 26847 3474 Land Disposal 8354718 3158 546 Land Engineering Expanses 2256636 853 116 Building Acquisition 174907038 66121 8962 Building Disposal 38790955 14664 2501 Other Constriction Acquisition 1497384 566 104 Machine Acquisition 53641250 20278 2724 Machine Disposal 40169 15 5 Computer Software Acquisition 10040519 3796 407 Precious Goods Acquisition 342355 129 44 Furniture Acquiescing 36920489 13957 805 Furniture Disposal 3516872 1330 134 Vehicle Acquiescing 74885515 28309 3648 Vehicle Disposal 1910215 722 260 Major Maintenance Acquisition 7240653 2737 539 Other Capital Formation_1 Acquisition 30743942 11622 2061 Other Capital Formation_1 Disposal 17547479 6634 1114 Other Capital Formation_2 Acquisition 67344363 25459 7904

Other Capital Formation_2 Disposal 2191698 829 242 Other Capital Formation_3 Acquisition 19614000 7415 2390 Table 10: Per Unit and Total Item-Wise Stock in Cooperatives in Beginning and End of Reference Year (Rs)

Item of Stock Total Mean S.E.(Mean) ----Mountain----

Fuel Opening Stock 100 0 0 Fuel Closing Stock 11978 47 43 Opening Stock Purchase Goods for Sale 6486287 25638 6817 Closing Stock Purchase Goods for Sale 3414713 13497 3374 Other Opening Stock_1 21379672 84507 11742 Other Closing Stock_1 3723025818 14715933 4087545 Other Opening Stock_2 1346557 5323 700 Other Closing Stock_2 5785068 22867 3222 Other Opening Stock_3 35486 140 28 Other Closing Stock_3 2349414 9286 3221

----Hill (outside Kathmandu Valley)---- Fuel Opening Stock 2401780 3022 670 Fuel Closing Stock 4457666 5609 824 Opening Stock Purchase Goods for Sale 2376922 2991 589 Closing Stock Purchase Goods for Sale 6516259 8200 1172 Other Opening Stock_1 93677039 117877 24813 Other Closing Stock_1 107305574 135026 25840 Other Opening Stock_2 254174664 319837 59793 Other Closing Stock_2 270935983 340928 61215 Other Opening Stock_3 51231236 64466 14951 Other Closing Stock_3 75754529 95324 22880

----Tarai---- Fuel Opening Stock 899261 1736 428 Fuel Closing Stock 909413 1755 428 Opening Stock Purchase Goods for Sale 14307576 27617 3269 Closing Stock Purchase Goods for Sale 14342874 27685 3252 Other Opening Stock_1 48096090 92837 16190 Other Closing Stock_1 37696048 72762 11641 Other Opening Stock_2 109690855 211729 107798 Other Closing Stock_2 170285536 328690 153439 Other Opening Stock_3 6441796 12434 4537 Other Closing Stock_3 11796479 22770 8275

----Kathmandu-Valley---- Fuel Opening Stock 110978789 221414 215571 Fuel Closing Stock 11288924 22523 13663 Opening Stock Purchase Goods for Sale 70900430 141454 73773 Closing Stock Purchase Goods for Sale 75749998 151129 78607

Other Opening Stock_1 312211100 622894 153091 Other Closing Stock_1 920847658 1837188 1218545 Other Opening Stock_2 697544157 1391674 380846 Other Closing Stock_2 1292850859 2579374 640799 Other Opening Stock_3 28718200 57296 52211 Other Closing Stock_3 26561659 52993 51018

----Nepal---- Fuel Opening Stock 114279931 55288 52276 Fuel Closing Stock 16667980 8064 3333 Opening Stock Purchase Goods for Sale 94071216 45511 17956 Closing Stock Purchase Goods for Sale 100023844 48391 19118 Other Opening Stock_1 475363901 229978 38852 Other Closing Stock_1 4788875098 2316831 589365 Other Opening Stock_2 1062756232 514155 99483 Other Closing Stock_2 1739857446 841733 163132 Other Opening Stock_3 86426718 41813 13953 Other Closing Stock_3 116462081 56344 15335 Table 11: Contribution of Different Types of Cooperatives in Cooperative-Total

Banking Agricult. / Forest / Livestock

Financial Multi- purpose /Business

Consu -mer Sajha Others

Number of Employees Manager

Paid Male 41 676 941 971 23 25 373 Paid Female 1 11 290 458 0 2 69

Unpaid Male 42 2748 5035 4266 103 20 636 Unpaid Female 7 532 1830 2281 61 0 728

Total Male 83 3424 5976 5230 126 45 1008 Total Female 8 543 2119 2727 61 2 796

Administrator Paid Male 191 570 1931 1618 28 698 673

Paid Female 44 86 1215 705 4 97 352 Unpaid Male 0 182 296 163 10 0 42

Unpaid Female 0 39 56 209 4 0 12 Total Male 191 753 2227 1781 38 798 715

Total Female 44 125 1271 915 8 97 363 Technician

Paid Male 47 396 241 584 17 374 581 Paid Female 11 6 100 88 0 0 247

Unpaid Male 0 46 7 28 0 0 0 Unpaid Female 0 6 205 0 0 0 0


Peon Paid Male 89 546 577 629 11 121 289

Paid Female 6 11 146 140 1 30 107 Unpaid Male 0 0 18 108 1 0 0

Unpaid Female 0 6 82 29 0 0 0


Employment-Expenditure (Rs) Salary 22846189 57749671 233625839 135483807 2226158 61157389 137418527

Allowance 1776689 1507547 36171984 4052007 396574 2021257 8094149 Dasain-Allowance 1243156 2091102 11552512 6464215 113632 1942678 4298151

Leave Payment 262630 1137188 2536877 2264824 12060 2708887 124771 Provident & Citizen's

Fund 1490719 1627541 6875567 4030124 31487 638250 3405790

Life Insurance 592905 167510 1611354 45640 0 454564 0 Medical Expenses 415518 288809 5233519 6585779 10700 12125921 309043

Housing Allowance 0 177012 607718 5481 2400 0 440071 Transport Allowance 321153 763448 4062416 721328 330321 401828 1503183 Clothing Allowance 364154 312676 885348 189032 1400 1285708 115668

Bonus 1618937 5937090 4704428 2235388 28390 0 6591370 Other Allowance 501973 1002048 8745003 6878322 23523 4267088 52715018

Operational Expenditure (Rs) Agriculture inputs

purchase 82439 103807865 2365692 228563874 17254590 171225970 262900548

Training Materials for Associates 1113752 11628707 14868957 1185609 459800 208586852 829454

Small Industry Raw Materials 0 19339017 233392 3067698 4841 0 524678

Legal Advisory service 219798 7846 1147318 127747 0 159500 1862731 Auditing Fee 337500 1493881 5667444 3201945 62550 109000 2034777

Training and Seminar 269653 572215 9777734 2589750 28467 20500 1138141 Traveling Expenses 399089 1293346 3488792 3510369 51789 803896 2536026

Communication, Electricity and Water 1255779 3327932 12618716 4655398 94186 4467626 7248361

Major Maintenance 579498 1375109 11678039 5905832 173893 56244 2772344 Consultancy Expenses 705038 127366 1074542 168670 7800 30000 99565

Meeting Expenses 1924437 1190298 9700485 6439425 33997 725263 4164903 Newspaper Expenses 134195 362580 1441496 1226787 8510 111879 408824

Fuel 532610 1928375 6963398 4630122 290050 14191838 1642547 Stationary and Printing 2622243 3732142 39055811 13216347 96659 739905 12548604 Refreshment Expenses 727755 1017425 9639973 4466145 26817 689148 2281979 Advertisement and Business Promotion 657277 249145 38498204 929373 5500 538193 3952705

Rent and Transport 1968466 63994372 21720332 17097705 1053427 16819433 17195106 Rental Expenses 972134 1130602 7110422 10843109 116681 0 19758040

Membership Fee of Association 114589 875874 523556 530777 20839 2500 496049

Depreciation 3131175 3984270 27090741 20711562 269771 8130256 14547856 Security Guard

Expenses 457959 13348868 1654129 0 0 0 1321789

Other Expenses_1 9240925 307173461 26971920 34377056 2575745 15890655 37017553 Other Expenses_2 15930199 336498453 19691128 105493407 1405663 1902930 86127309 Other Expenses_3 2380299 121835608 57456308 13854476 8316904 21293058 6421182

Other Expenditure (Rs) Bank Charge 38961 2658912 5085619 157054 5846 200991 3478283

Non-life Insurance 889282 0 4132443 156361 0 1774 958303 Dividend 4609553 5019546 21328496 15758905 187915 0 29852350

Compensation 276222 4330015 6357262 713344 4781 0 1226902 Other Expense_1 13001446 119566790 23486340 448847186 810708 3825000 1707843

Other Expense_2 2219357 120302291 15073995 18396128 35369 11337000 5178970 Other Expense_3 23900 5614637 28399009 489888630 669874 49769000 86110

Income from Products & Services (Rs) Interest Pay for

Deposit 113520010 38794080 907679826 188203656 594059 0 150712462

Interest Pay for Debt 3410368 58717821 100009165 85296556 16073 0 43753677 Income from Product

goods 0 850687135 222335 253713187 22087508 180669350 230882541

Income from Product Services

15656944 10414888 113964526 121255894 1554692 23290638 84687931

Other Income_1 46517203 295122512 134307605 492953804 605048 132039289 11944268 Other Income_2 325407 20406438 93649649 463296984 1274217 15236850 5654915 Other Income_3 935056 5595732 1805727 514479490 1164047 7233096 7743634

Other Income (Rs) Interest Income 159882633 131168793 1500389077 392590945 754458 398239 293877721

Dividend 1664321 2356251 3677526 18090143 303321 81712 27728352 Compensation 524735 1811466 13647968 1539737 5000 0 51273

Special Fee 83359 1730979 33338508 6742792 15715 0 50009 Miscellanies Fee 1305230 1202875 27583282 10562540 1194795 150413 1911823

Membership(Renewal) Fee 774465 649415 13433365 9030539 75389 0 6525874

Income from Purchase & Sale 74865 279386841 5548213 188095618 18914758 208437332 99215198

Rent Income 49142 377321 2392233 2200257 11400 959310 560083 Other Incomes_1 51792533 22737534 56219225 89304606 992734 15105566 208859897 Other Incomes_2 13763409 18127983 26942397 17719329 24350 0 39952364 Other Incomes_3 22001395 14328167 11829090 9772781 246734 0 64783

Charges, Fees, Taxes Paid to Government and Other Agencies Income Tax 6090743 51046 13962340 1975716 4144 973021 16535182

Value Added Tax 956688 0 1002307 803915 0 21114834 0 Property Tax 68947 27203 1312621 52185 250 58544 0

Local Tax 466 0 66920 5092 1500 0 2022963 Registration, and

License Renew Fees 12777 57631 666166 352072 42426 3500 314716

Fine 0 2683 16550 4303 6500 0 22217 Donation, Gift, Prizes 20251 667520 523541 455235 27977 90700 99056

Subsidy 18705 72039 520982 621921 9075 0 349307 Other _1 321664 983947 25612902 2110399 0 606879 9452263 Other _2 0 0 327627 489435 0 0 3919928 Other _3 0 0 65520 0 0 0 0

Financial Transaction (Rs) Loan received 152393200 248433020 1458652763 505831905 304000 10000000 843116303

Loan given 1313798392 378106384 6967365667 2133145341 4845933 0 2436754419 Share Purchased 18591492 1868471 102987440 18818044 118800 46000 25616266

Share Sold 42605722 7753175 340305704 437438645 499176 2102500 17190292 Bond Paper Purchased 20000000 151954 6066075 1917504 148255 0 0

Bond Paper Sold 16800000 32977 11208271 795796 40000 0 6721916 Deposit received 2407652499 686236592 14369613548 2645875500 24530788 0 2795795920 Deposit returned 0 0 852000 0 0 0 0

Capital Formation (Rs) Land Acquisitions 13293256 744011 35445710 12367157 550000 0 64767941

Land Disposal 0 871875 4361307 3114286 3000 0 4250 Land Engineering

Expanses 0 509727 574113 563273 0 0 609523

Building Acquisition 1516594 14955316 76204153 26894366 180147 0 55156462 Building Disposal 0 6164524 0 32446054 6000 0 174378 Other Constriction

Acquisition 0 164992 605073 727319 0 0 0

Machine Acquisition 1291403 7687727 13886760 2136280 82286 1723094 26833700 Machine Disposal 0 0 0 40169 0 0 0

Computer Software 580592 0 4954752 768672 0 7000 3729503 Precious Goods

Acquisition 0 0 186012 52343 0 104000 0

Furniture Acquiescing 1356268 1555639 16395044 11968443 67881 945100 4632113 Furniture Disposal 0 77605 1045162 2124942 7405 0 261758

Vehicle Acquiescing 2638060 1409652 36370714 22109156 102162 210000 12045770 Vehicle Disposal 896 135478 937020 164668 0 638174 33979

Major Maintenance Acquisition 67454 102812 2090480 3184155 0 1420406 375345

Other 1 Acquisition 203228 3595971 4954545 18470332 12585 0 3507280 Other_1 Disposal 12922 32616 612040 11489923 4077 0 5395901

Other_2 Acquisition 0 76052 1029 64421499 19000 0 2826783 Other_2 Disposal 0 92620 0 2015293 0 0 83785

Other_3 Acquisition 0 27833 0 19467194 0 0 118972 Opening and Closing Stock of Reference Year (Rs)

Fuel Opening Stock 0 530765 255799 2510430 0 108052948 2929989 Fuel Closing Stock 0 1079861 1424917 2770301 11000 6753705 4628196

Opening Stock Purchase Goods for

Sale 193509 388073 7807034 17257379 904509 55001710 12519002

Closing Stock Purchase Goods for

Sale 205141 2118878 7924685 13783541 1052613 59580867 15358119

Other Opening Stock_1 117489767 7316544 262550583 36746056 200187 41185598 9875166

Other Closing Stock_1 720990789 12298926 263717157 3738692783 487853 38681514 14006076





5. Audit Firm Table 1: Item-Wise Total, Per-Unit Mean, and S.E.(Mean) in Audit Firms in Nepal

Item of Concern Total Mean S.E.(Mean) Number of Employees

Partner Paid male 53 0.07 0.01

Paid female 7 0.01 0.00Unpaid male 169 0.24 0.02

Unpaid female 8 0.01 0.00Total male 222 0.31 0.02

Total female 15 0.02 0.01Accountant

Paid male 614 0.86 0.09Paid female 62 0.09 0.02Unpaid male 447 0.63 0.03


Total female 80 0.11 0.02Administrator



Total female 52 0.07 0.01Peon



Total female 21 0.03 0.01Expenditure on Employees (Rs)

Salary 49279543 169925 53408Allowance 1331652 4592 3745Dasai festival allowance 2243477 7736 1224Leave payment 335721 1158 589Provided fund and Citizen investment fund 711777 2454 779Life insurance and premium 106321 367 116Medical expenses 100774 347 129Transport allowance 1239996 4276 1693Clothing 40201 139 52Bonus 421905 1455 966

Other expenses 4976678 17160 7793Operational Expenditure (Rs)

Legal advisory service 25784 46 28Training and seminar 1145726 2056 449Traveling expanses 5939798 10661 2297Communication, electricity and water 5141029 9227 1246Minor maintenance 957966 1719 309Consultancy expenses 2662662 4779 3687Meeting expenses 14514 26 10Newspaper 1279681 2297 365Fuel expenses 3499603 6281 2033Stationary and printing 3773011 6772 877Refreshment expenses 1593269 2860 343Advertisement and business promotion 257596 462 126Rent 3635187 6525 801Membership fee of association 712556 1279 210Other_1 1374186 2466 751Other_2 1578151 2833 1090Other_3 310873 558 236

Expenditure on Interest, Dividend, Donation etc (Rs) Interest 287592 404 190Dividend 92126 129 100Non life insurance and premium 230914 324 82Gift etc 150197 211 61Miscellaneous expanses 185602 261 114Others_1 393348 552 372Others_2 155 0 0

Income of Audit Firms (Rs) Income from auditing service 105883329 148636 19166Other income_1 32864616 46134 15794Other income_2 31217250 43822 35681

Other Income of Audit Firms (Rs) Interest income 992327 1393 527Dividend 193534 272 64Other incomes_1 7951997 11163 9957Other incomes_2 3646 5 5

Charges, Fees, Taxes Paid to Government and Other Agencies (Rs) Income Tax 17185609 24125 5241Property tax 68398 96 44Local tax 84662 119 37Business registration fee, renew and permission fee

740985 1040 70

Other tax 1992188 2797 1022Other fee and charge 408286 573 301

Financial Transaction (Rs)

Loan received 1950998 2739 1975 Loan given 0 0 0

Acquisition and Disposal of Capital Assets (Rs) Other construction expenses 768410 1079 1079Machinery equipment purchase 8459298 11875 3546Machinery equipment sale 400000 562 562Computer software 9653559 13551 6678Precious goods purchase 13793 19 16Precious goods sale 8507 12 13Furniture purchase 9577257 13444 2282Furniture sale 875820 1229 1054Vehicle purchase 24869492 34911 14486Vehicle sale 27000 38 38Major maintenance 95403 134 50Other capital expenses 378369 531 236Other capital income 35030 49 52

Opening and Closing Stock in Reference Year (Rs) Fuel opening stock 612885 29693 7931Other opening stock_1 593840 12891 3286Closing Stock 1023847 19293 5066 Table 2: Item-wise Total and Per-Unit Mean in Audit Firms in Ecological Regions

Mountain Hill Kat-valley excluded

Terai Kat-Valley Item

Sum Mean Sum Mean Sum Mean Sum Mean Number of Employees

Partner Paid male 0 0 0 0 5 0.02 48 0.12

Paid female 0 0 0 0 0 0.00 7 0.02 Unpaid male 1 0.5 28 0.33 52 0.22 87 0.23

Unpaid female 0 0 0 0.00 0 0.00 8 0.02 Total male 1 0.5 28 0.33 57 0.24 136 0.35

Total female 0 0 0 0.00 0 0.00 15 0.04 Accountant

Paid male 0 0 22 0.26 101 0.43 490 1.27 Paid female 0 0 13 0.15 1 0.00 48 0.12 Unpaid male 1 0.5 38 0.44 132 0.56 276 0.71

Unpaid female 0 0 0 0.00 9 0.04 9 0.02 Total male 1 0.5 60 0.71 233 0.98 766 1.98

Total female 0 0 13 0.15 10 0.04 57 0.15 Administrator

Paid male 0 0 28 0.32 6 0.02 94 0.24 Paid female 0 0 1 0.01 0 0.00 30 0.08 Unpaid male 0 0 0 0.00 5 0.02 31 0.08

Unpaid female 0 0 2 0.03 0 0.00 19 0.05 Total male 0 0 28 0.32 10 0.04 125 0.32

Total female 0 0 3 0.04 0 0.00 48 0.12 Peon

Paid male 0 0 15 0.18 3 0.01 49 0.13 Paid female 0 0 0 0.00 0 0.00 20 0.05 Unpaid male 0 0 0 0.00 0 0.00 6 0.02

Unpaid female 0 0 0 0.00 0 0.00 1 0.00 Total male 0 0 15 0.18 3 0.01 56 0.14

Total female 0 0 0 0 0 0 21 0.05 Expenditure on Employees (Rs)

Salary 0 0 2415800 92915 3518591 41432 43345152 242039 Allowance 0 0 65000 2500 33600 396 1233052 6885 Dasai festival allowance 0 0 155250 5971 45107 531 2043119 11409 Leave payment 0 0 0 0 13500 159 322221 1799 Provided fund and Citizen investment fund

0 0 0 0 0 0 711777 3975

Life insurance and premium

0 0 4000 154 34353 405 67968 380

Medical expenses 0 0 3000 115 0 0 97774 546 Transport allowance 0 0 14400 554 0 0 1225596 6844 Clothing 0 0 0 0 0 0 40201 224 Bonus 0 0 0 0 150035 1767 271870 1518 Other expenses 0 0 0 0 459021 5405 4517657 25227

Operational Expenditure (Rs) Legal advisory service 0 0 4500 62 0 0 21284 80 Training and seminar 4000 2000 81933 1137 204397 940 855396 3219 Traveling expanses 2700 1350 237620 3299 594992 2737 5104486 19208 Communication, electricity and water

1000 500 469159 6513 818688 3766 3852182 14496

Minor maintenance 0 0 25500 354 70461 324 862005 3244 Consultancy expenses 0 0 0 0 1000 5 2661662 10016 Meeting expenses 0 0 0 0 0 0 14514 55 Newspaper 1000 500 76400 1061 205619 946 996662 3750 Fuel expenses 0 0 75667 1050 1363280 6272 2060656 7754 Stationary and printing 3200 1600 222947 3095 511595 2354 3035269 11422 Refreshment expenses 5000 2500 59967 832 279117 1284 1249186 4701 Advertisement and business promotion

0 0 23483 326 9616 44 224497 845

Rent 6000 3000 355800 4939 175694 808 3097693 11656 Membership fee of association

1650 825 38087 529 127881 588 544939 2051

Other_1 0 0 117363 1629 189592 872 1067231 4016 Other_2 0 0 47237 656 26773 123 1504140 5660 Other_3 0 0 9100 126 10209 47 291564 1097

Expenditure on Interest, Dividend, Donation etc (Rs) Interest 0 0 0 0 82674 349 204918 529 Dividend 0 0 0 0 0 0 92126 238 Non life insurance and premium

0 0 8789 103 5432 23 216693 559

Gift etc 0 0 8683 102 26486 112 115028 297

Miscellaneous expanses 0 0 2000 23 45882 193 137720 355 Others_1 0 0 52333 612 279451 1178 61563 159 Others_2 0 0 0 0 155 1 0 0

Income of Audit Firms (Rs) Income from auditing service

57000 28500 6781855 79289 15094753

63637 83949722 216571

Other income_1 0 0 1731900 20248 395929 1669 30736786 79294 Other income_2 0 0 0 0 25531280 107635 5685970 14669

Other Income of Audit Firms (Rs) Interest income 0 0 0 0 33594 142 958733 2473 Dividend 0 0 0 0 0 0 193534 499 Other incomes_1 0 0 0 0 159200 671 7792797 20104 Other incomes_2 0 0 0 0 0 0 3646 9

Charges, Fees, Taxes Paid to Government and Other Agencies (Rs) Income Tax 8550 4275 451072 5274 1081261 4558 15644725 40360 Property tax 0 0 1800 21 16843 71 49755 128 Local tax 0 0 3750 44 25843 109 55069 142 Business registration, renew, and license fee

2250 1125 72176 844 132547 559 534012 1378

Other tax 0 0 3685 43 150756 636 1837747 4741 Other fee and charge 500 250 1700 20 12384 52 393702 1016

Financial Transaction (Rs) Loan received 0 0 0 0 15000 63 1935998 4994 Loan given 0 0 0 0 0 0 0 0

Acquisition and Disposal of Capital Assets (Rs) Other construction expenses

0 0 0 0 0 0 768410 1982

Machinery equipment purchase

0 0 245433 2869 82709 349 8131156 20977

Machinery equipment sale 0 0 0 0 0 0 400000 1032 Computer software 0 0 2015000 23558 53960 227 7584599 19567 Precious goods purchase 0 0 0 0 0 0 13793 36 Precious goods sale 0 0 0 0 0 0 8507 22 Furniture purchase 0 0 5228767 61131 190462 803 4158029 10727 Furniture sale 0 0 0 0 23059 97 852761 2200 Vehicle purchase 0 0 377547 4414 0 0 24491945 63184 Vehicle sale 0 0 27000 316 0 0 0 0 Major maintenance 0 0 0 0 0 0 95403 246 Other capital expenses 0 0 72000 842 13229 56 293140 756 Other capital income 0 0 0 0 1000 4 34030 88

Opening and Closing Stock in Reference Year (Rs) Fuel opening stock 0 0 0 0 0 0 612885 31205 Other opening stock_1 0 0 0 0 54080 3155 539760 24619 Closing Stock 26000 26000 63612 7068 81480 4753 852755 32894

6. Community Forest Table 1: Item-Wise Total, Per-establishment Mean, and S.E.(Mean) in Community Forests In Nepal

Item Total Mean S.E.(Mean) Employment Size

Manager/Proprietor Paid male 445 0.04 0.00



Total female 26118 2.31 0.03Administrator



Total female 241 0.02 0.00Technician



Total female 76 0.01 0.00Forest guide/guard/peon



Total female 475 0.04 0.00Other



Total female 627 0.06 0.00Compensation of employees

Annual Salary/Allowance 66446486 5883 174

(Dashain+Quarter+Medical) Transportation 306990 27 4Clothing 324976 29 2Other - 1 3688092 327 56Other - 2 259603 23 3Other - 3 254899 23 4

Operational Expenditure Purchase of young plants &seedlings 4511488 399 20Cultivation of Plants 5280964 468 27Removal of unwanted young plants 10456773 926 134Re-plantation in cleared places 2235139 198 12Trimming of Plants 15130620 8059 527Cleaning of Forests 13884529 1229 98Communication Charges 898678 80 5Training and Seminars 5861559 519 27Membership fees 1510389 134 9Printing and Stationeries 15490353 1372 35Travel expenses 4722662 418 17Scholarships 1923602 170 9Fuel 901925 80 8Renting Offices, Store-houses, Goods etc. 3380637 299 29Renting Land 885394 78 12Electricity/Water Charges 510414 45 5Purchase of Plant and goods for sale 2215060 196 27Small Tools 106422126 9423 2556Commission for Sale paid to non-employees 21791 2 0Interest 886757 79 6Dividend 729674 65 18Compensation 1352144 120 23Donation, Gifts etc. 10005860 886 41Consultancy (advisor's Service) 1203227 107 10Others -1 19117621 1693 97Others -2 21248024 1881 200Others -3 8915142 789 93

Income from Sale of Forest Plants and Products Sales of Wood 293747446 26009 1808Sales of purchased young plants 300275 27 4Sales of young plants from Community Forests 1187082 105 14Firewood Sale 62765619 5557 230Leaves sale 4645795 411 77Fodder sale 2058975 182 8Commission, Consultancy 118107 10 2Rental Income of Factors of Production 2743588 243 59Others (tourist service charge etc.) 968322 86 26Membership Fees 23382521 2070 63

Grants from Nepal Govt. and Other Agencies 16846972 1492 55Others - 1 171179732 15157 2726Others - 2 27146334 2404 280Others - 3 8868428 785 37Sale of Herbs 10985809 977 71Sale of Non-Wood Forest Product 18135090 1609 99

Charges, Fees, and Taxes Paid to Government and Local Agencies Registration, Renewal, and License Fees 1370545 121 5 Taxes Paid Local Authority 5538293 490 91 Other Taxes - 1 19813935 1754 430 Other Taxes - 2 566276 50 10 Other Taxes - 3 93610 8 2

Financial Transaction_(Rs) Loan received 5901312 523 70 Purchase of Share 20467 2 0 Purchase of Security 646133 57 11 Purchase of Saving Bonds 6848 1 0 Purchase of Other 3453857 306 30 Loan given 80000150 7083 406 Sale of Share 220473 20 4 Sale of Security 329268 29 5 Sale of Saving Bonds 73064 6 1 Sale of Other 6062359 537 39

Acquisition and Disposal of Capital Assets (Rs) Acquisition of Land 1941295 172 21 Acquisition of Building Construction 29448853 2607 317 Acquisition of Fire Line, Compound (wire etc) 9403163 833 89 Acquisition of Road Construction 20821588 1844 179 Acquisition of Water Pipe Construction 3265235 289 20 Acquisition of Irrigation Construction 1464992 130 17 Acquisition of Other Construction 3605343 319 41 Acquisition of Machine (big tools) 2062380 183 65 Acquisition of Elephant 1497091 133 11 Acquisition of Furniture 2485109 220 11 Acquisition of Transportation Facilities 3000 0 0 Acquisition of Other (1) 7630797 676 111 Acquisition of Other (2) 1021569 90 12 Acquisition of Other (3) 288391 26 24 Disposal of Land 0 0 0 Disposal of Building Construction 14019575 1241 211 Disposal of Fire Line, Compound (wire, jali) 1874173 166 31 Disposal of Road Construction 5631430 499 42 Disposal of Water Pipe Construction 3198697 283 31 Disposal of Irrigation Construction 1167463 103 14 Disposal of Other Construction 3410642 302 53

Disposal of Machine (big tools) 37353 3 1 Sale of Elephant 130073 12 2 Disposal of Furniture 1695645 150 10 Disposal of Transportation Facilities 35467 3 1 Disposal of Other (1) 4685657 415 33 Disposal of Other (2) 598315 53 11 Disposal of Other (3) 139173 12 3

Opening and Closing Stock of Reference Year (Rs) Opening Stock of Wood 91958741 8142 1143Opening Stock of Firewood 11979535 1063 207Opening Stock of Herbs 501886 44 8Opening Stock of Non-Food Forest Product 261578 23 3Opening Stock of Nursery 1168025 103 13Opening Stock of Fuel 3204 0 0Opening Stock of Other Forest Related product 277 0 0Opening Stock of Purchased Pragya for sale 500 0 0Opening Stock of Achieved Capital Assets 55364208 4902 414Opening Stock of Other-1 277212738 24545 4893Opening Stock of Other-2 4803997 426 30Opening Stock of Other-3 1501446 133 21Closing Stock of Wood 95868903 8489 1243Closing Stock of Firewood 11764205 1042 215Closing Stock of Herbs 1404402 124 23Closing Stock of Non Food Forest Product 286103 25 3Closing Stock of Nursery 1364476 121 16Closing Stock of Fuel 3239 0 0Closing Stock of Other Forest Related product 31 0 0Closing Stock of Sales as Purchase Product 2000 0 0Closing Stock of Achieved Capital Closing 64320409 5695 469Last Stock of Other - 1 328623200 29097 5862Last Stock of Other - 2 3526656 312 19Last Stock of Other - 3 1624025 144 21 Table 2: Item-wise Total and Per-Establishment Mean in Community Forests in Ecological Regions

Mountain Hill Terai Item Total Mean Total Mean Total Mean Number of Employees

Manager/Proprietor Paid male 19 0.01 368 0.04 58 0.06

Paid female 0 0.00 0 0.00 1 0.00Unpaid male 9546 5.16 47980 5.70 5020 4.92

Unpaid female 3849 2.08 19419 2.31 2849 2.79

Total male 9565 5.17 48348 5.74 5078 4.98Total female 3849 2.08 19419 2.31 2850 2.79

Administrator Paid male 17 0.01 102 0.01 151 0.15


Unpaid female 93 0.05 115 0.01 0 0.00Total male 510 0.28 947 0.11 262 0.26

Total female 93 0.05 135 0.02 13 0.01Technician

Paid male 0 0.00 0 0.00 13 0.01Paid female 0 0.00 0 0.00 0 0.00Unpaid male 0 0.00 0 0.00 329 0.32


Total female 0 0.00 0 0.00 76 0.07Forest guide/guard/peon



Total female 0 0.00 435 0.05 40 0.04Others



Total female 193 0.10 287 0.03 148 0.14Compensation of employees (Rs)

Item of expenditure Annual Salary/Allowance (Dashain+Quarter+Medical)

7027929 3800 34126191 4051 25292366 24787

Transportation 0 0 160473 19 146517 144Clothing 14145 8 130716 16 180115 177Other - 1 87396 47 938846 111 2661851 2609Other - 2 1198 1 153005 18 105400 103Other - 3 155645 84 9254 1 90000 88

Operational Expenditure (Rs) Item of Expenditure Purchase of young plants &seedlings

651209 352 1889008 224 1971271 1932

Cultivation of Plants 638315 345 2051696 244 2590953 2539Removal of unwanted young 120020 65 4480862 532 5855891 5739

plants Re-plantation in cleared places 168438 91 1734534 206 332167 326Trimming of Plants 541500 1897 12898545 8422 1690575 27990Cleaning of Forests 155844 84 7904631 938 5824053 5708Communication Charges 76395 41 417190 50 405093 397Training and Seminars 671516 363 2642987 314 2547056 2496Membership fees 249675 135 744961 88 515754 505Printing and Stationeries 2029477 1097 9829988 1167 3630888 3558Travel expenses 788476 426 2766246 328 1167940 1145Scholarships 144387 78 1479002 176 300213 294Fuel 53447 29 514283 61 334195 328Renting Offices, Store-houses, Goods etc.

7345 4 2122361 252 1250931 1226

Renting Land 0 0 872794 104 12600 12Electricity/Water Charges 0 0 237784 28 272630 267Purchase of Plant and goods for sale

200170 108 198942 24 1815948 1780

Small Tools (aujar) 212341 115 1121246 133 105088539 102988Commission for Sale paid to non-employees

0 0 9116 1 12675 12

Interest 36667 20 643657 76 206433 202Dividend 0 0 100233 12 629441 617Compensation 102354 55 1164924 138 84867 83Donation, Gifts etc. 365899 198 7106520 844 2533441 2483Consultancy (advisor's Service) 1910 1 560287 67 641030 628Others -1 966341 523 12659955 1503 5491325 5382Others -2 871967 472 12836373 1524 7539685 7389Others -3 103135 56 4407628 523 4404380 4316

Income from Sale of Forest Plants and Products (Rs) Sales of Wood 11645277 6297 141463490 16792 140638679 137827Sales of purchased young plants 0 0 260647 31 39628 39Sales of young plants from Community Forests

112145 61 991036 118 83900 82

Firewood Sale 3108446 1681 40332938 4788 19324235 18938Leaves sale 317409 172 819688 97 3508698 3439Fodder sale 194328 105 1775432 211 89215 87Commission, Consultancy 12228 7 7028 1 98851 97Rental Income of Factors of Production

0 0 668914 79 2074674 2033

Others (tourist service charge etc.) 203150 110 239613 28 525559 515Membership Fees 3627260 1961 17747738 2107 2007523 1967 Grants from Nepal Govt. and Other Agencies

2135476 1155 11126060 1321 3585435 3514

Others - 1 1953889 1057 161234765 19139 7991079 7831Others - 2 621223 336 9198201 1092 17326910 16981

Others - 3 105128 57 4743153 563 4020148 3940Sale of Herbs 7974965 4370 2584011 307 426833 418Sale of Non-Wood Forest Product 1314713 711 10926934 1300 5893443 5776

Charges, Fees, and Taxes Paid to Government and Local Agencies (Rs) Registration, Renewal, and License Fees

135523 73 886475 105 348547 342

Taxes Paid Local Authority 4960 3 4729747 561 803586 788 Other Taxes - 1 65647 35 2445923 290 17302364 16956 Other Taxes - 2 0 0 566276 67 0 0 Other Taxes - 3 10000 5 83610 10 0 0

Financial Transaction_(Rs) Loan received 0 0 1836476 218 4064836 3984 Purchase of Share 0 0 20467 2 0 0 Purchase of Security 0 0 646133 77 0 0 Purchase of Saving Bonds 0 0 6848 1 0 0 Purchase of Other 458341 248 2574982 306 420533 412 Loan given 5269268 2849 51737835 6142 22993048 22533 Sale of Share 0 0 220473 26 0 0 Sale of Security 0 0 329268 39 0 0 Sale of Saving Bonds 420 0 72644 9 0 0 Sale of Other 231080 125 4855248 576 976030 957

Acquisition and Disposal of Capital Assets (Rs) Acquisition: Land 0 0 1038128 123 903167 885 Building Construction 345918 187 22548727 2677 6554208 6423 Fire Line, Compound (wire, jali) 790368 427 3439757 408 5173038 5070 Road Construction 1077175 582 11882220 1410 7862192 7705 Water Pipe Construction 123005 67 2945963 350 196267 192 Irrigation Construction 53050 29 1148907 136 263035 258 Other Construction 384980 208 2737651 325 482711 473 Machine (big tools) 1317732 713 64350 8 680298 667 Elephant 92812 50 1115158 132 289120 283 Furniture 179145 97 1991123 236 314841 309 Transportation Facilities 0 0 0 0 3000 3 Other (1) 105766 57 3031301 360 4493731 4404 Other (2) 0 0 853839 101 167730 164 Other (3) 0 0 20043 2 268348 263Disposal: Land 0 0 0 0 0 0 Building Construction 0 0 4449995 528 9569580 9378 Fire Line, Compound (wire, jali) 0 0 1685407 200 188767 185 Road Construction 0 0 3470856 412 2160573 2117 Water Pipe Construction 0 0 3198697 380 0 0 Disposal of Irrigation Construction

330630 179 369326 44 467507 458

Other Construction 0 0 560455 67 2850187 2793 Machine (big tools) 0 0 37353 4 0 0 Elephant 0 0 14806 2 115267 113 Furniture 0 0 1606083 191 89562 88 Transportation Facilities 0 0 0 0 35467 35 Other (1) 182077 98 3232172 384 1271408 1246 Other (2) 0 0 10986 1 587329 576 Other (3) 0 0 10986 1 128187 126

Beginning and Closing Stock of Reference Year (Rs) Beginning Stock of Wood 122670 66 56639309 6723 35196762 34493Beginning Stock of Firewood 60172 33 11387717 1355 531647 521Beginning Stock of Herbs 401693 217 53725 6 46468 46Beginning Stock of Non-Food from Forest Product

168782 91 77773 9 15023 15

Beginning Stock of Nursery 1500 1 1165329 138 1196 1Beginning Stock of Fuel 0 0 0 0 3204 3Beginning Stock of Other Forest Related product

0 0 0 0 277 0

Beginning Stock of Purchased Pragya for sale

500 0 0 0 0 0

Beginning Stock of Achieved Capital Assets

36772066 19885 18592143 2207 0 0

Beginning Stock of Other-1 3040739 1644 257136000 30523 17035999 16695Beginning Stock of Other-2 1553696 840 2570563 306 679738 666Beginning Stock of Other-3 0 0 1501008 178 438 0Closing Stock of Wood 229921 124 58787473 6978 36851509 36115Closing Stock of Firewood 130011 70 11455679 1360 178515 175Closing Stock of Herbs 1219561 659 153500 18 31341 31Closing Stock of Non Food from Forest Product

178309 96 107690 13 104 0

Closing Stock of Nursery 2700 1 1341342 159 20434 20Closing Stock of Fuel 0 0 0 0 3239 3Closing Stock of Other Forest Related product

0 0 0 0 31 0

Closing Stock of Sales as Purchase Product

2000 1 0 0 0 0

Closing Stock of Achieved Capital Closing

42579707 23026 21740702 2581 0 0

Last Stock of Other - 1 4835704 2615 321641525 38180 2145972 2103Last Stock of Other - 2 1633340 883 1281119 152 612198 600Last Stock of Other - 3 525183 284 1098701 130 141 0

7. Labor Requirement Agencies Table 1: Item-Wise total, Per-Establishment mean, and S.E.(Mean) in Labor Requirement Agencies in Nepal Item of Concern Total Mean S. E. (Mean)

Number of Employees in Agencies Manager

Paid male 212 0.82 0.07Paid female 26 0.10 0.02

Unpaid male 230 0.89 0.08Unpaid female 20 0.08 0.02

Total male 433 1.67 0.08Total female 45 0.17 0.02

Administrator Paid male 895 3.45 0.41



Total female 369 1.42 0.25Security-guard

Paid male 411 1.58 0.53Paid female 33 0.13 0.06

Unpaid male 10 0.04 0.03Unpaid female 0 0.00 0.00

Total male 415 1.60 0.53Total female 33 0.13 0.06

Peon Paid male 152 0.59 0.04



Total female 73 0.28 0.03Expenditure on Employees in Agencies (Rs)

Salary 105060700 411214 62942Allowance 2095408 8202 1888Dasain festival expenses 2589898 10137 1259Leave payment 237820 931 493Provident fund and citizen investment fund 440449 1724 705Life insurance and premium 143661 562 288

Medical expenses 2230698 8731 2543Housing allowance 196500 769 326Transport allowance 1440540 5638 1024Clothing expenses 2294239 8980 3079Other expenses 1227788 4806 1592

Operational Expenditure in Agencies (Rs) Labor supply expenses 507308514 1955403 382224Commission expenses 63607976 245175 95082Legal service expenses 2126094 8195 1795Auditing fee 2023310 7799 1410Training and seminar expenses 4390234 16922 6136Traveling expenses 16763472 64614 16147Communication, electricity and water 28983272 111715 14082Minor maintenance 1452533 5599 662Consultancy service expenses 1552583 5984 2357Meeting expenses 814903 3141 710Newspaper expenses 1399067 5393 1017Fuel expenses 5659223 21813 7470Stationary expenses 8048983 31025 4305Refreshment service expenses 7655052 29506 4081Advertisement and business promotion expenses

15839367 61052 10930

Rent for equipment 10187952 39269 3547Rental expenses of land 7485827 28854 16575Membership fee of association 949045 3658 424Security guard expenses 497128591 1916165 716078Gift etc 2189961 8441 1333Other expense 28956614 111612 52082

Other Operational Expenditures (Rs) Life insurance expenses 3492930 45689 13865Non life insurance 1786249 27587 15647Compensation 1441370 22261 8875Other expenses 1689838 26098 14773

Income of Agencies in Reference Year (Rs) Income from labor supply processing 1685474383 6545801 1839001Income from labor supply 486585025 1889728 927106Commission income 5657024 21970 5391Other income 14271297 55425 32363Other incomes 532000 89412 35114

Charges, Fees, Taxes, Fines paid by Agencies (Rs) Service charge 22008972 88234 13852Value added tax 49605619 198868 97590Property tax 641512 2572 1024Local tax 1096183 4395 2139Business registration, renew and 1809461 7254 1643

permission Fine 335163 1344 413Other tax and fee etc 2362681 9472 1791

Financial Transaction of Agencies (Rs) Loan received 45841191 315234 159008Loan given 4632500 31856 13636Share purchased 2657500 18275 9722Share sold 8924242 61369 30524Security purchased 292500 2011 1436Security sold 0 0 0Interest received 182070 1252 894Interest paid 7399518 50884 35029Deposit received 24755960 170238 37358Deposit returned 42753006 293997 20342

Acquisition and Disposal of Capital Assets (Rs) Land management expenses 877500 6312 4505Procurement of equipment 7617468 54794 9141Dispose of equipment 1065827 7667 4224Computer software expenses 5486910 39469 13907Sale of computer software 1652898 11890 6759Purchase of precious goods 54210 390 278sale of precious goods 0 0 0Purchase of furniture 10945401 78733 17038Sale of furniture 560245 4030 1730Purchase of vehicles 18196782 130894 46711Sale of vehicles 194 1 1Major maintenance expenses 19500 140 100Income from Major maintenance 0 0 0Major other expenses 5554643 39956 23764 Table 2: Item-Wise Total and Per-Establishment mean in Labor Requirement Agencies in Ecological Regions

Item Of Concern Foreign employment service

Private security service

Private employment

service Sum Mean Sum Mean Sum Mean

Number of Employees in Agencies Manager

Paid male 135 1.00 76 0.65 2 0.26Paid female 16 0.12 10 0.09 0 0.00

Unpaid male 129 0.96 98 0.84 4 0.46Unpaid female 16 0.12 4 0.03 0 0.00





Total female 293 2.17 72 0.62 4 0.51Security-guard

Paid male 41 0.30 368 3.14 2 0.26Paid female 6 0.04 27 0.23 0 0.00

Unpaid male 10 0.07 0 0.00 0 0.00Unpaid female 0 0.00 0 0.00 0 0.00


Peon Paid male 109 0.81 37 0.32 6 0.74



Total female 47 0.35 20 0.17 6 0.77Expenditure on Employees in Agencies (Rs)

Salary 46164261 348147 57815712 501873 1080727 140548Allowance 1803165 13599 292243 2537 0 0Dasai festival expenses 2050860 15467 511038 4436 28000 3641Leave payment 32000 241 205820 1787 0 0Provident fund and citizen investment fund

312449 2356 128000 1111 0 0

Life insurance and premium 48116 363 3916 34 91628 11916Medical expenses 104972 792 1693734 14703 431992 56180Housing allowance 136500 1029 60000 521 0 0Transport allowance 972504 7334 359536 3121 108500 14110Clothing expenses 166823 1258 2127416 18467 0 0Other expenses 1065437 8035 162351 1409 0 0

Operational Expenditure in Agencies (Rs) Labor supply expenses 482706108 3587559 24183038 206340 419368 54539Commission expenses 63536082 472212 71894 613 0 0Legal service expenses 618930 4600 1166800 9956 340364 44264Auditing fee 966225 7181 1042100 8892 14985 1949Training and seminar expenses 2814560 20918 1510000 12884 65674 8541Traveling expenses 10039119 74613 6475508 55252 248845 32362Communication, electricity and water

22499014 167217 6252726 53351 231532 30111

Minor maintenance 872124 6482 573182 4891 7227 940Consultancy service expenses 602835 4480 858120 7322 91628 11916

Meeting expenses 273585 2033 360106 3073 181212 23567Newspaper expenses 1069132 7946 319152 2723 10783 1402Fuel expenses 1698579 12624 3944894 33660 15750 2048Stationary expenses 4967005 36916 3017979 25751 63999 8323Refreshment service expenses 5492703 40823 2142137 18278 20212 2629Advertisement and business promotion expenses

13364389 99327 2309102 19702 165876 21572

Rent for equipment 7936362 58984 2044220 17442 207370 26968Rental expenses 638625 4746 6846408 58416 794 103Membership fee of association 849420 6313 99625 850 0 0Security guard expenses 27188304 202068 469871196 4009140 69091 8985Gift etc 1412795 10500 759666 6482 17500 2276Other expense 8119490 60346 20808264 177545 28860 3753

Other Operational Expenditures (Rs) Life insurance expenses 3217334 91662 275596 6959 0 0Non life insurance 164523 7031 1621726 40953 0 0Compensation 1210170 51717 161200 4071 70000 40000Other expenses 0 0 1689838 42673 0 0

Income of Agencies in Reference Year (Rs) Income from labor supply processing

1448574988 10924397 235084774 2005843 1814621 235990

Income from labor supply 39104235 294904 447480790 3818095 0 0Commission income 2936105 22143 2221469 18955 499450 64953Other income 257932 1945 11814704 100808 2198661 285934Other incomes 390000 200000 142000 35500

Charges, Fees, Taxes, Fines paid by Agencies (Rs) Service charge 16789757 124785 5106275 47633 112939 14688Value added tax 5532877 41121 44046491 410881 26250 3414Property tax 261156 1941 380356 3548 0 0Local tax 766615 5698 327598 3056 1970 256Business registration, renew and permission

1301465 9673 507996 4739 0 0

Fine 262517 1951 72646 678 0 0Other tax and fee etc 2076147 15430 218900 2042 67633 8796

Financial Transaction of Agencies (Rs) Loan received 12498511 108635 33342680 1174038 0 0Loan given 2632500 22881 2000000 70423 0 0Share bought 2437500 21186 220000 7746 0 0Share sold 3900000 33898 100000 3521 4924242 2500000Security bought 292500 2542 0 0 0 0Security sold 0 0 0 0 0 0Interest received 182070 1583 0 0 0 0Interest paid 0 0 7399518 260546 0 0Deposit received 22695960 197270 2060000 72535 0 0Deposit returned 41979600 364881 773406 27233 0 0

Acquisition and Disposal of Capital Assets (Rs) Acquisition of Land 877500 11842 0 0 0 0Procurement of equipments 6222458 83974 1285556 21006 109454 29426Dispose of equipment 1065827 14384 0 0 0 0

Purchase of Computer soft wares 1888320 25483 3446340 56313 152250 40931Sale of computer software 1652898 22306 0 0 0 0Purchase of precious goods 54210 732 0 0 0 0sale of precious goods 0 0 0 0 0 0Purchase of furniture 5795152 78207 5150249 84154 0 0Sale of furniture 560245 7561 0 0 0 0Purchase of vehicles 7383297 99640 10813486 176691 0 0Sale of vehicles 0 0 194 3 0 0Major maintenance expenses 19500 263 0 0 0 0Income from maintenance 0 0 0 0 0 0Major other expenses 470835 6354 5083808 83069 0 0

8. Renting Activity Table 1: Per-Unit and Total Employment Size in Renting-Agencies

Employment Category Total Mean S.E.(Mean) Tent & Catering




Total female 35 0.13 0.04Administrative






Total female 44 0.16 0.10Party Venue








Paid male 25 3.57 1.51



Total female 6 0.86 0.86Total










Total female 50 0.18 0.10 Table 2: Per-Unit and Total Item-Wise Employment-Expenditure of Renting Agencies (Rs)

Item of Expenditure Total Mean S.E.(Mean) Tent & Catering

Salary 14195274 70398 5130Allowance 851624 4223 1207Dasain festival payment 339734 1685 358Other expenses 3240762 16072 5202

Party Venue Salary 2426000 404333 123271Allowance 0 0 0Dasain festival payment 131000 21833 13809Other expenses 625000 104167 99251

Total Salary 16621274 80047 7112Allowance 851624 4101 1173

Dasain festival payment 470734 2267 556Other expenses 3865762 18617 5785 Table 3: Per-Unit and Total Item-Wise Operational-Expenditure in Renting Agencies (Rs)

Item of Expenditure Total Mean S.E.(Mean) Tent & Catering

Purchasing non-durable goods 15072636 56519 24719Expenses on contingent labour wage 10636804 39886 4667Auditing fee 127261 477 166Communication, electricity and water 2460432 9226 784Minor repair 1682024 6307 791News paper expenses 956375 3586 2998Fuel 1584506 5942 1043Stationary and printing expenses 468749 1758 198Advertisement and business promotion 561272 2105 427Rent expenditure 1792662 6722 702Rental expenses 6517152 24438 2579Membership fee for association 751009 2816 1607Other expenses 1085194 4069 786Non-life insurance and premium 68012 2400 1226Compensation expenditure 251480 8874 1993

Party Venue Purchasing non-durable goods 1127000 161000 108191Expenses on contingent labour wage 680000 97143 39095Auditing fee 21000 3000 1528Communication, electricity and water 374000 53429 13908Minor repair 88000 12571 4571News paper expenses 11300 1614 645Fuel 137000 19571 8147Stationary and printing expenses 81000 11571 4664Advertisement and business promotion 106000 15143 5212Rent expenditure 320000 45714 18594Rental expenses 2166000 309429 116402Membership fee for association 5000 714 461Other expenses 22500 3214 2093Non-life insurance and premium 0 0 .Compensation expenditure 6000 6000 .

Total Purchasing non-durable goods 16199636 59191 24243Expenses on contingent labour wage 11316804 41350 4674Auditing fee 148261 542 167Communication, electricity and water 2834432 10357 934Minor repair 1770024 6467 781

News paper expenses 967675 3536 2922Fuel 1721506 6290 1043Stationary and printing expenses 549749 2009 242Advertisement and business promotion 667272 2438 452Rent expenditure 2112662 7719 895Rental expenses 8683152 31727 4622Membership fee for association 756009 2762 1566Other expenses 1107694 4047 768Non-life insurance and premium 68012 2318 1186Compensation expenditure 257480 8777 1926 Table 4: Per-Unit and Total Item-Wise Income from Service/Rent in Renting Agencies (Rs)

Item of Income Total Mean S.E.(Mean) Tent & Catering

Income from catering services 67783793 253225 39598Rent of party palace 7752830 28963 10053Rent 14097088 52664 8790Other income 2346561 8766 4168

Party Venue Income from catering services 4880000 697143 270044Rent of party palace 1425000 203571 151802Rent 1240000 177143 166375Other income 112000 16000 14102

Total Income from catering services 72663793 264538 39340Rent of party palace 9177830 33413 10565Rent 15337088 55836 9500Other income 2458561 8951 4076 Table 5: Per-Unit and Total Item-Wise Taxes/Fees paid by Renting Agencies (Rs)

Particulars Total Mean S.E.(Mean) Tent & Catering

Value added tax 132465 743 163Property tax 28649 161 82Local tax 259493 1455 250Registration/renew fee etc. charge 193027 1082 329Fine 4390 25 16Land tax and registration fee 3591 20 11Other tax, fee and charge 133848 750 282

Party Venue Value added tax 7000 1400 1400Property tax 15250 3050 1347

Local tax 324297 64859 58922Registration/renew fee etc. charge 8100 1620 670Fine 0 0 0Land tax and registration fee 1500 300 300Other tax, fee and charge 2000 400 400

Total Value added tax 139465 761 162Property tax 43899 239 93Local tax 583790 3183 1649Registration/renew fee etc. charge 201127 1097 321Fine 4390 24 15Land tax and registration fee 5091 28 14Other tax, fee and charge 135848 741 274 Table 6: Per Unit and Total Financial Transaction in Renting Agencies by Type of Transaction (Rs)

Type of Transaction Total Mean S.E.(Mean) Tent & Catering

Loan received 6360084 125653 17229Loan given 363846 7188 3847Saving paper sold 136000 2687 2040Interest received 187206 3699 1484Interest paid 285438 5639 1500

Party Venue Loan received 6500000 6500000 .Interest received 51458 51458 .

Total Loan received 12860084 249148 124645Loan given 363846 7049 3774Saving paper sold 136000 2635 2001Interest received 238664 4624 1724Interest paid 285438 5530 1475 Table 7: Per Unit and Total Item-Wise Acquisition/Disposal of Assets/Capital in Renting Agencies (Rs)

Item of Acquisition/Disposal Total Mean S.E.(Mean) Tent & Catering

Other construction Acquisition 2040 16 11Catering goods (tent, carpet, utensils etc.) acquisition

4589544 36391 5093

Old catering goods disposal 143317 1136 789Furniture acquisition 1222148 9691 1414Furniture disposal 12325 98 67

Vehicle acquisition 2092867 16595 9746Major repair 89663 711 264Other acquisition 10405 83 57

Party Venue Land acquisition 5000000 1666667 1666667Building acquisition 1800000 600000 600000Other construction Acquisition 11500 3833 3833Catering goods (tent, carpet, utensils etc.) acquisition

785000 261667 103132

Furniture acquisition 215000 71667 64313Major repair 90000 30000 30000

Total Land acquisition 5000000 38724 38724Building acquisition 1800000 13941 13941Other construction Acquisition 13540 105 90Catering goods (tent, carpet, utensils etc.) acquisition

5374544 41625 6131

Old catering goods disposed 143317 1110 771Furniture acquisition 1437148 11131 2022Furniture disposal 12325 95 65Vehicle acquisition 2092867 16209 9521Major repair 179663 1391 738Other acquisition 10405 81 56

9. Private Clinics and Health Services Table: Item-Wise Per-Unit Mean, and S.E.(Mean) in Clinics/Services in Nepal; Item-wise Total in Clinics/Services in Mountain, Kathmandu Valley, Hill* (Hills outside Valley), Tarai, and Nepal

Item of Relevant Variable

Mean

S.E. (Mean) Nepal Mount

ain Hill* Tarai Kath-Valley

Number of Employees in Clinics and Services Manager

Paid male 0.24 0.03 136 0 27 54 56Paid female 0.07 0.01 43 0 14 5 24

Unpaid male 0.65 0.04 375 5 119 155 96Unpaid female 0.22 0.02 128 4 46 41 37

Total male 0.89 0.05 511 5 146 209 152Total female 0.30 0.02 171 4 60 46 61

Doctor Paid male 0.62 0.10 355 0 30 83 242

Paid female 0.12 0.02 70 0 2 5 63Unpaid male 0.22 0.02 128 0 4 85 39

Unpaid female 0.04 0.01 25 0 0 13 12Total male 0.84 0.10 483 0 34 168 281

Total female 0.16 0.03 95 0 2 18 74Health Assistance




Lab-Operator Paid male 0.24 0.02 136 0 9 85 41

Paid female 0.05 0.01 26 0 0 4 22Unpaid male 0.01 0.00 5 0 0 5 0

Unpaid female 0.00 0.00 0 0 0 0 0Total male 0.24 0.02 141 0 9 90 41

Total female 0.05 0.01 26 0 0 4 22Other




Expenditure on Employees in Private Clinics and Services (Rs) Salary 124700 14821 71616273 897200 3732780 47346602 19639691

Allowance 5143 4277 2953404 0 102800 2608744 241860Dasain allowance 5519 835 3169570 0 342800 2433870 392900Clothing allowance 383 116 220054 0 20500 161608 37947Other expenses 1998 328 1147232 56000 211800 575249 304183

Operational Expenditure in Clinics and Services (Rs) Clinical disposables 39710 7393 22806122 24000 5229312 11473439 6079372Clinical equipments 4253 945 2442471 4000 209773 875096 1353602Private-use goods 2192 807 1258673 2000 150300 960218 146154Legal advisory service 382 117 219520 0 181000 16740 21780Auditing fee 917 144 526508 4500 177443 174547 170018Communication, electricity and water

21658 4222 12438516 55200 6711786 3602623 2068907

Minor maintenance 5450 1145 3130243 4000 1184390 1208446 733407Consultancy service 1060 378 608940 0 400020 46333 162587Meeting expenses 470 123 270082 0 98848 150600 20633Stationary and printing 7283 1285 4182424 7000 1854782 1044162 1276480Advertisement and business promotion

2696 444 1548493 0 687215 433080 428198

Membership fee of association

537 69 308547 1425 84150 116498 106474

Security guard expenses 1309 472 751789 0 580556 159495 11738Gifts, donations etc 2723 396 1563671 23500 1036083 336555 167533Purchase goods for sale 99596 10258 57199175 0 18334667 15839613 23024895Others 53980 14367 31001163 0 19541926 6547620 4911617

Income of Clinics and Services (Rs) Income from patient service

161041 26986 92487721 60000 18814402 36787304 36826014

Income from patient registration

10946 3205 6286438 0 3058350 3212355 15733

Lab test charge 158739 54676 91165789 0 6269200 81051218 3845371Gift etc 1454 501 834825 0 50950 783208 667Other income 83977 19927 48229020 0 7875560 39751070 602390

Other Incomes of Clinics and Services (Rs) Subsidy 4975 1907 1848000 0 480000 1368000 0Dividend 2703 1125 1003943 0 55200 73743 875000Income from sale of purchase goods

244824 16355 90935115 720000 6649680 59881529 23683906

Other incomes 4210 1528 1563767 0 308400 971200 284167Charges, Fees, and Taxes paid by Clinics and Services (Rs)

Value added tax 20379 7062 9298739 0 282762 8693343 322634Property tax ( land and building)

777 151 354716 0 49500 260968 44248

Local tax 1212 196 553234 0 82473 294660 176100Business registration fee, renew and permission fee

1479 187 674853 2000 47133 538928 86792

Fine and compensation 87 39 39705 0 0 37738 1967Other tax, fee and charge 5956 2468 2717501 0 122628 2584898 9975

Financial Transaction in Clinics and Services (Rs) Loan received 236991 38871 21545284 0 2638894 10032224 8874167

Loan given 11933 4790 1084880 0 112880 936000 36000Share bought 24427 10721 2220667 0 0 230400 1990267Share sold 7333 3964 666667 0 0 0 666667Security sold 1056 519 96000 0 0 96000 0Interest received 2145 738 195000 0 0 195000 0Interest paid 95660 34174 8696619 0 0 1270762 7425857

Acquisition and Disposal of Fixed/Capital in Clinics and Services (Rs) Land acquisition 2779 1305 644000 0 40000 604000 0Building acquisition 12233 4543 2834982 0 476500 2358482 0Major construction Acquisition

104 104 24000 0 0 24000 0

Machine equipment acquisition

120048 21074 27821211 16000 8779457 12305367 6720387

Machine equipment disposal

2145 1047 497143 0 0 0 497143

Computer software acquisition

4493 800 1041171 0 140000 668695 232476

Precious goods acquisition

9 3 2040 0 0 840 1200

Furniture acquisition 13254 1673 3071573 10000 718778 1033765 1309031Vehicle acquisition 8614 6431 1996283 0 403833 1592450 0Major maintenance Acquisition

1258 462 291430 0 92473 139957 59000

Other capital expenses 3458 1801 801501 0 450000 95077 256424Stock at the Beginning and End of Reference Year in Clinics and Services (Rs)

Opening stock on purchased goods for sale

104620 18192 33975605 420000 13970909 12399680 7185017

Closing stock on purchased goods for sale

86913 9937 27141584 450000 9042420 9685726 7963439

Opening stock on work in progress

128 128 40000 0 40000 0 0

Closing stock on work in progress

192 192 60000 0 60000 0 0

Opening stock on other goods

43520 15388 13590700 16000 3858000 4775225 4941475

Closing stock on other goods

58298 25711 18205639 20000 3967850 7957985 6259804

Opening stock on other goods

32 32 10000 0 10000 0 0

Closing stock on other goods

27 27 8500 0 8500 0 0

10. Private Telecommunication Activities Table: Item-Wise Total, Per Call-Office Mean, and S.E.(Mean) of Relevant Variable in Private Call-Offices (PCOs) in Nepal

Item of Relevant Variable Sum Mean S.E. (Mean)

Number of Employees in PCOs of Nepal Manager


Unpaid Female 336 0.29 0.01Total Male 1361 1.18 0.02

Total Female 385 0.35 0.02Administrator

Paid Male 135 0.10 0.01Paid Female 58 0.05 0.01


Total Female 70 0.06 0.01Technician



Total Female 33 0.03 0.00Other Staff

Paid Male 48 0.04 0.01Paid Female 7 0.01 0.00Unpaid Male 36 0.03 0.01Total Male 92 0.08 0.01

Total Female 7 0.01 0.00Employment Related Expenses in PCOs of Nepal

Salary/Allowance 16,766,998 37,170 1,326 Life Insurance 249,202 559 186 Medical Benefit /Accommodation 219,796 493 105 Uniform 77,749 176 49 Others 645,390 1,460 221

Operating Expenses of PCOs in Nepal Expenses According to Bill Paid to Telcom/UTL

167,968,028 144,629 3,386

Goods Purchased for Sale 128,267,202 110,445 20,212Internet/Lease line 8,341,478 7,182 856

Stationary 14,757,196 12,707 887Rent Paid 43,822,069 37,733 1,262Communication 790,216 680 124Electricity/Water/Fuel 7,962,252 6,856 305Office Furnishing & Decoration 3,281,355 2,825 300Minor Repair & Maintenance 2,314,684 1,993 124Premium of Non-life Insurance 148,455 128 30Consultancy Services 98,174 85 29Donation/Gift 1,016,443 875 52PCO Membership Fee 150,044 129 14Others 7,388,503 6,362 2,395

Income from the Sale of Goods & Services Sell of Telephone services 245,810,553 211,656 6,547Goods Sold as in the Condition of Purchased 78,781,524 67,835 8,524E-mail, Internet, Fax, Scanning, Voice-Chat 25,289,954 21,776 1,653Photocopy, Printing & Lamination 33,070,512 28,475 1,641Courier Booking, Ticketing Commission 4,030,697 3,471 442Other Income 10,962,035 9,439 2,661

Taxes/Fees Paid by PCOs in Nepal Value Added Tax 9,207,522 11,072 461Tax paid to Local Bodies 528,692 604 37Registration, Renewal Fee 225,726 259 22Other Tax 351,872 402 86

Financial Transaction Made byPCOs Loan received 18,793,843 16,183 2,398Loan given 329,555 284 80Share Purchased 58,263 50 20Share Sold 0 0 0Interest Received 1,264,223 1,089 279Interest Paid 1,227,336 1,057 170Deposit Received 2,517,993 2,168 229Deposit returned 1,489,756 1,283 144

Acquisition and Disposal of Assets/Capital by PCOs Telephone Set-Acquisition 1,600,076 1,378 92PCO Machine/ Charge Indicator Purchased 4,070,387 3,505 337PCO Machine/ Charge Indicator Sell 4,000 3 2Building & Other Construction-Acquisition 712,357 613 197Building & Other Construction-disposal 145,008 125 62Computer/Printer-Acquisition 9,045,490 7,789 882Computer Software-Acquisition 181,001 156 33Computer Software-Disposal 100,335 86 39Furniture-Acquisition 3,495,704 3,010 316Furniture-Disposal 1,941 2 1Vehicle-Acquisition 1,335,208 1,150 307

Vehicle-Disposal 7,163 6 3Capital Repair & Maintenance - Acquisition 1,459,244 1,256 145Wire & Wiring-Acquisition 333,031 287 49Photocopy Machine-Acquisition 6,604,532 5,687 782Other-Acquisition 2,985,456 2,571 509Other-Disposal 105,336 91 39

Information of PCOs on Stock in the Beginning and End of Reference Year Goods Sold in Purchased Condition at Beginning 12,210,138 97,845 11,113 Goods Sold in Purchased Condition at End 9,765,976 78,259 14,083 Other Stocks (Beginning of the Year) 244,957 16,092 5,482 Other Stocks (End of the Year) 245,996 16,161 4,180 11. Restaurants Restaurants (only mean value per restaurant was estimated for each region shown in the table as information for computing totals were absent, and the deviation from probability sampling described in sample selection would not allow standard error estimation). In the table Hill** refers to hills outside Kathmandu valley and Kaski district. Table 1: Mean Number of Employees per Restaurant in Different Regions of Nepal

Job-Category Mountain Hill** Tarai Kat-Valley Kaski Nepal

Manager/Proprietor Paid male 0.143 0.119 0.151 0.477 0.188 0.341

Paid female 0.000 0.048 0.000 0.089 0.000 0.057 Unpaid male 1.000 1.190 1.189 1.030 1.500 1.142

Unpaid female 0.714 0.976 0.623 0.119 0.438 0.345 Total Male 1.143 1.310 1.340 1.507 1.688 1.483

Total Female 0.714 1.024 0.623 0.209 0.438 0.402 Cook

Paid male 0.750 1.333 1.333 4.287 2.600 3.476 Paid female 0.250 0.048 0.051 0.000 0.000 0.011 Unpaid male 0.500 0.238 0.128 0.056 0.000 0.071


Total Female 0.500 0.048 0.128 0.000 0.000 0.023 Waiter



Total Female 0.000 0.143 1.086 1.072 0.231 0.883 Artist

Paid male 1.000 3.167 3.359 0.000 2.897 Paid female 0.000 0.167 2.579 1.000 1.935 Unpaid male 0.000 0.167 0.000 0.000 0.025

Unpaid female 0.000 0.167 0.000 0.000 0.025 Total Male 1.000 3.333 3.359 0.000 2.922

Total Female 0.000 0.333 2.579 1.000 1.960 Others



Total Female 0.000 0.500 0.300 0.239 0.375 0.292 Table 2: Item-Wise Mean per Restaurant for Variables Concerned with Restaurant Business Operation in Different Regions of Nepal

Item of Concern Moun -tain Hill** Tarai Kat-

Valley Kaski Nepal

Employment Related Expenditure of Restaurants (Rs) Salary/allowance 46,100 84,937 133,247 656,727 311,500 260,377Provident/Civil-Investment Fund

36,000 218,525 182,020

Life insurance 36,000 146,456 109,637Food-Allowance 56,000 53,774 57,535 196,259 289,500 122,587Lodging facility 12,667 8,892 13,208 25,967 24,923 17,022Medical facility 12,333 9,350 5,918 28,675 13,543Transportation 8,000 6,400 1,000 37,920 18,788Clothing Allowance 4,125 5,930 4,039 27,648 12,393Other 4,000 2,400 83,380 33,499 35,993

Operational Expenditure of Restaurants (Rs) Groceries/other goods 268857 179,945 224,183 1,697,835 524,250 1,120,202Purchased goods for selling 173500 147,010 244,873 521,895 182,250 387,357Fuel 72,640 49,587 42,257 309,089 137,250 215,731Rent (Building/storage etc.) 69,000 45,409 59,018 319,191 319,500 261,619Rent (Land) 24,050 21,650 109,000 71,504Communication 5,333 15,800 15,005 38,208 21,857 31,530

Electric/water 6,133 19,193 25,046 170,823 73,500 116,305Printing etc. 3,600 1,714 4,179 22,762 1,667 14,225Advertisement 2,250 2,736 8,052 47,813 5,578 32,764Entertainment 15,000 300,000 109,500 42,500 91,753Transportation 3,750 13,550 168,202 13,400 100,093Dress 8,675 5,164 3,521 18,646 26,429 17,354Security 4,900 12,800 12,067Legal exp. 500 41,250 38,348Repairing/maintenance 4,350 4,975 7,589 36,688 13,467 24,834Audit 3,500 24,800 13,187 3,000 12,646Membership fee 250 851 776 4,924 1,000 3,120Commision for selling goods 1,500 8,250 4,750 9,750 8,678Other 2,360 3,907 4,471 921,884 30,000 579,467

Other Expenditure of Restaurants (Rs) Non-life Insurance premium 9,805 20,223 6,300 16,783Bank commission 2,000 3,016 85,600 74,573Compensation 12,000 6,600 9,300Donation/Charity/gift 3,340 3,818 2,242 4,295 4,067 3,900Other 1,400 19,283 16,908

Income from Sale of Services Made by Restaurans (Rs) Income from indoor service 542857 556,610 764,342 4,099,045 2,396,000 2,902,453Income from outdoor service 91,250 90,538 81,462 3,518,298 340,500 1,022,740Other 50,049 64,611 49,801 54,460

Other Kinds of Income Made by Restaurants (Rs) Rent (Building) 12,000 12,000 60,000 72,000 50,125Rent (Land) 276,000 276,000Income from selling (on stage of purchased)

192,000

172,929 152,480 766,318 330,000 549,426

Profit 160,000 154,585 156,390Other 15,000 43,500 5,184 26,796

Taxes, Fees Paid by Restaurants (Rs) Value added tax 40,000 8,045 5,485 621,024 50,167 354,485Registration/Renewal fee etc. 2,000 3,359 2,373 8,607 1,455 6,734Tax paid to local institution 1,340 787 1,464 3,858 1,408 2,877Other 2,633 1,364 125,284 4,000 57,956

Financial Transaction in Restaurants (Rs) Loan received 150000 168,900 907,009 2,321,800 1,643,083Share Purchased 1,869,250 10,000 446,444Interest received 3,000 21,250 4,063 0 0 4,481Other Purchased 30,000 30,000Loan given 0 90,857 0 0 15,114Share Sold 0 0 0Interest paid 0 25,250 4,375 805,270 73,000 220,327Other Sold 0 0

Acquisition and Disposal of Capital Assets of Restaurants (Rs)

Acquisition: Building & other construction 25,000 783,750 799,540 20,000 653,178 Kitchen wares 13,750 22,000 58,900 147,640 15,500 105,232 Means of Transport 1,600,000 1,366,200 230,000 986,060 Land 40,000 40,000 Furniture 21,800 61,367 22,386 249,177 12,200 169,230 Machinery equipments 4,400 17,054 234,147 26,714 146,077 Computer 40,000 50,000 66,076 63,730 Computer software 41,000 41,000 Other 17,000 325 13,500 307,552 0 148,972Disposal: Building & other construction 0 0 0 0 0 Kitchen wares 2,500 294 335 0 0 82 Means of Transport 0 0 0 0 Land 0 0 Furniture 3,000 5,940 455 0 0 685 Machinery equipments 0 5,054 0 0 704 Computer 0 0 0 0 Computer software 0 0 Other 0 7,750 0 0 4,550 2,383

Opening and Closing Stock of Restaurants in Reference Year (Rs) Opening Stock :

Purchased goods for sale 35,000 57,612 41,693 56,272 19,000 46,891 Fuel 3,052 1,990 2,869 6,406 4,139 Other groceries 8,333 16,500 1,578 6,690 5,438 6,946 Capital work in progress 80,000 7,500 0 10,000 15,228 Other 0 0Closing Stock:

Purchased goods for sale 80,000 33,344 85,697 62,711 23,563 55,770 Fuel 2,833 1,752 24,096 6,531 13,081 Other groceries 21,267 9,454 4,500 31,263 5,813 20,673 Capital work in progress 100,000 22,500 550 7,000 18,174 Other 149,497 149,497

12. Poultry Table 1: Per-Unit and Total Employment Size in Poultries in Nepal

Employment Category Number Mean S.E. (Mean) Manager












Total Female 105 0.13 0.02 Table 2: Per-Unit and Total Item-Wise Employment-Expenditure in Poultries (Rs) Item of Expenditure Total Mean S.E. (Mean) Salary and allowance (including Dashain) 68301407 83444 9836Life insurance 161255 197 146Housing Facility 1194603 1459 277Medical Allowance 887422 1084 214Transportation Allowance 491811 601 244Clothing Allowance 926707 1132 191Other 2721145 3324 1283

Table 3: Per-Unit and Total Item-Wise Operational-Expenditure in Poultries (Rs) Item of Expenditure Total Mean S.E. (Mean)Purchase of feeds 878762392 1073586 109615 Purchase of hatching-eggs 40200795 49113 33121 Purchase of husks 34077594 41633 9362 Purchase of water-pot 9849513 12033 4184 Purchase eggs and Poultry for sale 8842424 10803 2795 Medical expenses 54325840 66370 10187 Expenses on Immunization 15194409 18563 4731 Service of animal specialist 5363119 6552 974 Purchase of crates and boxes 18421423 22505 2606 Electricity/water charges 25593898 31268 4842 Fuel 7726253 9439 1204 Communication (e-mail, Faxes etc.) 5949590 7269 896 (Office, store-houses etc.) Rents 2921816 3570 625 Rent for land 1463604 1788 401 Travel-cost 5006463 6116 1402 Training and Seminar 1843040 2252 672 Printing and stationary 2220464 2713 696 Transportation 20733188 25330 7292 Maintenance-cost 11833329 14457 3721 Non Life Insurance 1273378 1556 364 Advertisement 1395424 1705 445 Membership Fees 539074 659 162 Others 1 54016135 65992 6369 Others 2 6419775 7843 4578 Table 4: Per-Unit and Total Item-Wise Income from Production in Poultries (Rs)

Item of income Total Mean S.E. (Mean) Sale of broiler 501405779 612569 48161 Sale of hatchery 341216032 416864 98364 Sale of eggs 446134261 545043 67414 Sale of droppings 23150893 28284 7072 Sale of purchased poultry and eggs 7500811 9164 2845 Rental Income of factors of production 277529 339 330 Others 1 2443698 2985 1988 Others 2 23713 29 10

Table 5: Per-Unit and Total Item-Wise Taxes/Fees paid by Poultries (Rs) Item of Levy Total Mean S.E. (Mean)

VAT 632634 773 279 Taxes to paid Local Authorities 571555 698 229 Registration, Renewal of License fees 462861 565 188 Other Taxes 1 1631549 1993 627 Other Fees 2 379531 464 181 Table 6: Per Unit and Total Financial Transaction in Poultries by Type of Transaction (Rs)

Type of Transaction Total Mean S.E. (Mean) Loan received 222461036 271781 33344 Loan given 45398474 55463 50267 Purchase of share 29376020 35889 7782 Interest received 9081663 11095 2300 Interest paid 28999544 35429 5283 Purchase of other 3716409 4540 2897 Sale of Other 3150000 3848 3848 Table 7: Per Unit and Total Item-Wise Acquisition/Disposal of Assets/Capital in Poultries (Rs)

Item of Acquisition/Disposal Total Mean S.E. (Mean) Acquisition of poultry 78684459 96129 16899 Acquisition of hut-construction 73144075 89360 18237 Acquisition of heater 694089 848 300 Acquisition of feeder 4645242 5675 934 Acquisition of tank 962646 1176 297 Acquisition of well-construction 705735 862 216 Acquisition of storage 121981 149 57 Acquisition of building-construction 17320583 21161 8861 Acquisition of furniture 459243 561 195 Acquisition of transportation facility 13711605 16752 6233 Acquisition of hatchery-incubator 11579511 14147 3654 Hatchery water-pumping facility 773982 946 289 Hatchery of Other-1 3816224 4662 2108 Hatchery of Other-2 8220003 10042 4378 Acquisition of poultry 19343712 23632 13965 Acquisition of hut-construction 3420030 4178 2448 Acquisition of heater 0 0 0 Acquisition of feeder 35350 43 31 Acquisition of tank 75341 92 41 Acquisition of well-construction 0 0 0 Acquisition of storage 0 0 0

Acquisition of building-construction 0 0 0 Acquisition of furniture 0 0 0 Acquisition of transportation facility 0 0 0 Acquisition of hatchery-incubator 0 0 0 Hatchery water-pumping facility 129354 158 146 Hatchery of Other-1 206478 252 134 Hatchery of Other-2 0 0 0 Table 8: Per Unit and Total Item-Wise Stock in Poultries in Beginning and End Reference Year (Rs)

Item of Stock Total Mean S.E. (Mean) Opening stock of broilers 22266564 27203 6249 Closing stock of broiler 41482342 50679 22583 Opening stock of hatchery 5825247 7117 2427 Closing stock of hatchery 7789446 9516 3012 Opening stock of fuel 9145343 11173 4288 Closing stock of fuel 2288158 2795 1181 Opening stock of hen-feeds 4366055 5334 1060 Closing stock of hen-feeds 7226080 8828 3300 Opening stock of purchased goods for sale 6339775 7745 2734 Closing stock of purchased goods for sale 1047901 1280 1246 Opening stock of capital-worth 20997531 25653 8688 Closing stock of capital-worth 8093088 9887 3636 Opening stock of other-1 0 0 0 Opening stock of other-1 486000 594 594 Opening stock of other-2 6708062 8195 5695 Opening stock of other-2 11789384 14403 10024

13. Land Transport 13a. Mechanized Land Transport Table 1: Per-Vehicle and Total Item-Wise Employment-Expenditure of Transport Owners in Nepal (Rs)

Transport Vehicle Item of Expenditure Total Mean S.E. ( Mean)

Salary and Allowances 548520076 101167 1112Provident Fund 171764672 62282 8494Employees Life Insurance 304591549 66032 964Housing Facilities 4239686 17238 900Medical Facilities 2579572 4642 192Transportation Facilities 2170747 9076 902

1 Bus/Mini Bus

Uniform 34276833 43875 1421Salary and Allowances 1836000 36000 0Provident Fund 5202000 102000 566Employees Life Insurance 1101600 21600 10182 Gas Tempo

Uniform 255000 6250 343Salary and Allowances 2353765 36947 895Provident Fund 2012 600 0Employees Life Insurance 513000 76500 131873 Gas Micro

Medical Facilities 4024 1200 0Salary and Allowances 24769254 50447 2145Provident Fund 9610965 43580 14347Employees Life Insurance 13293586 31318 1031Housing Facilities 193074 9958 663Medical Facilities 131551 3370 373Transportation Facilities 43733 3514 709

4 Jeep/Taxi

Uniform 606000 48095 6745Salary and Allowances 28024934 40477 1661Provident Fund 5045914 21322 2779Employees Life Insurance 17716810 31499 1245Housing Facilities 401153 13710 1392Medical Facilities 367835 5514 399Transportation Facilities 36000 3600 0

5 Micro Bus

Uniform 1321641 26735 5261Salary and Allowances 35107377 37532 831Provident Fund 450113 575 17Employees Life Insurance 782400 57600 06 Taxi

Uniform 41810 1555 88Salary and Allowances 18717115 34523 15257 Tempo Provident Fund 3523349 15932 2147

Employees Life Insurance 12840420 28886 763Housing Facilities 589800 18204 2722Medical Facilities 59559 1154 94Transportation Facilities 130000 20000 0Uniform 30519 1191 157Salary and Allowances 5347282 24726 1246Provident Fund 157818 24000 0Employees Life Insurance 236727 36000 08 Tourist Vehicle

Housing Facilities 473455 36000 1721Salary and Allowances 11588418 72104 3340Provident Fund 49694 586 16Employees Life Insurance 2436009 24232 1211Housing Facilities 240000 6000 0Medical Facilities 45877 1420 145Transportation Facilities 448000 67200 0

9 Tractor


10 Truck


Total

Uniform 40575232 34053 1090 Table 2: Per-Vehicle and Total Item-Wise Operational-Expenditure of Transport Owners in Nepal (Rs)

Transport Vehicle Item of Expenditure Sum Mean S.E.(Mean)

Diesel/Petrol 2599921927 476019 4747Others oils and lubricants 136142459 25336 1388Tire and Tubes 393584511 74417 1435General spare parts 158290477 30973 546General Servicing 104918630 20435 325Rent/Garage 16519592 16623 1025Rent/Land 1542675 9701 600Membership Fees 24889828 8239 273

1 Bus/Mini Bus

Daily Association Fees 152126788 37622 824

Welfare fund 33866426 14192 395Compensation 22877735 22029 1671Donation 19349317 5573 149Non life Insurance 68311847 15997 117Others 20999185 11570 350Diesel/Petrol 7711200 151200 2036Others oils and lubricants 572220 11220 221Tire and Tubes 431460 10575 391General spare parts 1610294 31574 2011General Servicing 501840 9840 611Rent/Garage 183600 3600 0Rent/Land 33048 3240 0Membership Fees 102816 3360 31Non life Insurance 238425 5844 197

2 Gas Tempo

Others 78540 7700 0Diesel/Petrol 17082565 268147 9178Others oils and lubricants 881153 13832 701Tire and Tubes 1512512 23742 1303General spare parts 2175388 36044 3420General Servicing 804035 13322 844Rent/Garage 438565 7694 302Rent/Land 20118 6000 0Membership Fees 173012 4300 371Daily Association Fees 153900 4173 307Welfare fund 193465 4808 4Compensation 48953 4867 31Donation 87512 6525 1017

3 Gas Micro

Non life Insurance 439235 8733 235Diesel/Petrol 100421340 196829 5198Others oils and lubricants 6319346 12534 481Tire and Tubes 11624981 23838 1016General spare parts 8447760 17200 1030General Servicing 4913851 10907 444Rent/Garage 156392 6017 345Rent/Land 21600 3600 0Membership Fees 1726965 8681 1120Daily Association Fees 4501943 16919 680Welfare fund 561587 9838 1497Compensation 2038679 19567 4562Donation 445600 1968 223Non life Insurance 2046508 9785 634

4 Jeep/Taxi

Others 158600 8573 2721Diesel/Petrol 140520742 200639 6862Others oils and lubricants 10118140 15376 629

5 Micro Bus

Tire and Tubes 15121431 22884 740

General spare parts 12552642 18458 975General Servicing 5545657 8024 419Rent/Garage 3320819 6955 540Rent/Land 96565 4800 0Membership Fees 2539844 5072 403Daily Association Fees 4498409 8370 843Welfare fund 708864 3781 95Compensation 654120 7343 926Donation 788729 1993 137Non life Insurance 11217788 17478 421Others 9985391 58806 11769Diesel/Petrol 123246469 122788 2379Others oils and lubricants 9881528 9717 165Tire and Tubes 13385576 13163 303General spare parts 9169561 9642 272General Servicing 4255345 4886 143Rent/Garage 1398035 6178 90Rent/Land 79050 6000 0Membership Fees 1511404 1923 212Daily Association Fees 2422186 17337 875Welfare fund 114100 700 26Donation 242218 841 33Non life Insurance 5254526 10299 212

6 Taxi

Others 187706 7050 1175Diesel/Petrol 56724677 104626 8016Others oils and lubricants 5409364 10219 254Tire and Tubes 4539087 8580 506General spare parts 4651591 9502 325General Servicing 5684996 10886 535Rent/Garage 407000 33000 8020Membership Fees 1740000 4931 240Daily Association Fees 862158 5159 394Welfare fund 1261213 5474 262Compensation 810456 8277 1831Donation 297482 1089 64Non life Insurance 237383 1506 81

7 Tempo

Others 29567 1598 143Diesel/Petrol 28877986 133531 3716Others oils and lubricants 1707583 8143 313Tire and Tubes 1658947 8168 184General spare parts 1306918 6233 172General Servicing 1000586 4772 89Rent/Garage 633677 4594 132Membership Fees 928825 8840 1621

8 Tourist Vehicle

Daily Association Fees 832197 5776 161

Donation 112445 2850 191Others 3677049 21600 0Diesel/Petrol 34271691 171799 5368Others oils and lubricants 1171171 6284 352Tire and Tubes 4782952 31370 1779General spare parts 2134863 11060 800General Servicing 1520207 9554 822Rent/Land 280000 42000 0Membership Fees 296000 3415 69Daily Association Fees 2567077 49464 8628Welfare fund 197077 15250 4272Compensation 51692 2667 110Donation 98809 1249 96Non life Insurance 621465 5874 486

9 Tractor

Others 202057 14941 4196Diesel/Petrol 2374150588 605834 10445Others oils and lubricants 70930778 18305 269Tire and Tubes 261493477 69591 664General spare parts 65558603 17384 325General Servicing 53061760 14868 274Rent/Garage 441816 5492 404Rent/Land 226193 4194 142Membership Fees 19720702 5363 76Daily Association Fees 28225554 10773 182Welfare fund 14766732 6109 134Compensation 14019283 26942 1775Donation 14426084 4676 82Non life Insurance 51404640 16180 115

10 Truck

Others 32828941 18761 1037Diesel/Petrol 5482929185 432833 4171Others oils and lubricants 243133740 19501 608Tire and Tubes 708134934 58039 696General spare parts 265898098 22144 276General Servicing 182206908 15549 177Rent/Garage 23499496 11395 526Rent/Land 2299248 8439 502Membership Fees 53629395 6095 111Daily Association Fees 196190211 24503 455Welfare fund 51669464 9404 192Compensation 40500918 21549 1088Donation 35848197 4554 76Non life Insurance 139771818 15254 82

Total

Others 68147036 17070 710

Table 3: Per-Vehicle and Total Item-Wise Income of Transport Owners in Nepal (Rs)

Transport Vehicle Item of Income Sum Mean S.E.(Mean)

Sales of Services 7070728903 1326778 93287Contract Services 54868921 49677 2022Compensation 19898972 60072 6700Insurance Claim 41550866 156130 16961

1 Bus/Mini Bus

Others 40990080 55289 16162 Gas Tempo Sales of Services 9414600 184600 164393 Gas Micro Sales of Services 31222588 490105 25163


4 Jeep/Taxi

Others 960000 16000 990Sales of Services 280797062 418944 13951Contract Services 14896152 110289 17061Compensation 7864540 140861 33247Insurance Claim 6541718 36750 2096

5 Micro Bus


6 Taxi


7 Tempo

Others 277500 15000 195Sales of Services 54218641 258568 5512Contract Services 1793714 68966 10240Compensation 2959 450 0

8 Tourist Vehicle

Insurance Claim 1973 300 09 Tractor Sales of Services 86580923 448546 13637


10 Truck

Others 3506027 29600 2669Sales of Services 12389920626 996089 40516Contract Services 100507829 50794 1787Compensation 31113513 48126 4697

Total

Insurance Claim 54061908 99550 8710

Others 54201178 50730 1305 Table 4: Per-Vehicle and Total Item-Wise Taxes/Fees/Charges paid by Transport Owners in Nepal (Rs)

Transport Vehicle Item of Levy Sum Mean S.E.(Mean)

Vehicle Tax 51184309 10347 442Road Tax 25338136 5321 124Registration, Renew etc. fees 13770357 3068 66Tax paid to Local Agencies 19812928 6603 177Daily Local Tax 9504613 4816 128

1 Bus/Mini Bus

Others 954578 968 47Vehicle Tax 121890 2390 3Road Tax 48450 950 14Registration, Renew etc. fees 3060 60 3

2 Gas Tempo

Others 10200 250 0Vehicle Tax 201311 3160 90Road Tax 35866 594 26Registration, Renew etc. fees 28399 446 133Tax paid to Local Agencies 28165 442 23Daily Local Tax 1341 400 0

3 Gas Micro


4 Jeep/Taxi


5 Micro Bus


6 Taxi

Others 919876 2410 138Vehicle Tax 2338621 4421 113Road Tax 666388 1684 204Registration, Renew etc. fees 769201 1893 157

7 Tempo

Tax paid to Local Agencies 432903 1998 164

Daily Local Tax 85959 645 96Others 51710 575 33Vehicle Tax 2322187 10738 288Road Tax 41280 316 37Registration, Renew etc. fees 60994 321 6Tax paid to Local Agencies 7562 288 4Daily Local Tax 39455 6000 0

8 Tourist Vehicle

Others 547948 6000 0Vehicle Tax 91886 1355 110Road Tax 35248 443 26Registration, Renew etc. fees 377590 2364 248Tax paid to Local Agencies 1017716 8571 1074

9 Tractor

Daily Local Tax 810000 12150 1331Vehicle Tax 42226129 11391 154Road Tax 36123104 9757 132Registration, Renew etc. fees 29212752 8072 199Tax paid to Local Agencies 6232145 2918 180Daily Local Tax 5540078 5240 423

10 Truck


Total

Others 3179551 1578 51 Table 5: Per-Vehicle and Total Item-Wise Acquisition/Disposal of Assets/Capital by Transport Owners in Nepal (Rs)

Transport Vehicle Particulars Sum Mean S.E.(Mean)

Loan: Acquisition 723985495 446841 11801Loan: Disposal 217669667 134345 4824Interest: Acquisition 19505918 9169 8381 Bus/Mini Bus

Interest: Disposal 142515730 66991 1369Loan: Acquisition 21726000 532500 19905Loan: Disposal 510000 12500 3432Interest: Acquisition 30600 3000 02 Gas Tempo

Interest: Disposal 367200 36000 0Loan: Acquisition 301765 90000 03 Gas Micro Interest: Disposal 564468 14029 1041Loan: Acquisition 50877591 447194 307694 Jeep/Taxi Loan: Disposal 5729981 50364 11667

Interest: Acquisition 872447 10800 1862Interest: Disposal 3156746 39078 4660Loan: Acquisition 337480823 791121 27301Loan: Disposal 188394162 441632 40773Interest: Acquisition 1836265 11521 29655 Micro Bus

Interest: Disposal 21298182 133629 17198Loan: Acquisition 54759818 293832 21473Loan: Disposal 9950536 53393 5046Interest: Acquisition 29011350 64509 17036 Taxi

Interest: Disposal 1438536 3199 422Loan: Acquisition 3581190 95238 5442Loan: Disposal 123333 3280 1224Interest: Acquisition 66500 5141 14477 Tempo

Interest: Disposal 113143 8747 2604Loan: Acquisition 2498788 190000 31556Loan: Disposal 0 0 0Interest: Acquisition 349830 26600 44188 Tourist Vehicle

Interest: Disposal 0 0 0Loan: Acquisition 11779487 199047 12830Loan: Disposal 0 0 0Interest: Acquisition 0 0 09 Tractor

Interest: Disposal 1051436 17767 1797Loan: Acquisition 101248333 98480 9160Loan: Disposal 185562212 180489 7299Interest: Acquisition 5607560 7118 89610 Truck

Interest: Disposal 47675938 60518 1657Loan: Acquisition 1308239290 370695 7955Loan: Disposal 607939890 172262 6103Interest: Acquisition 57280470 15312 642Total

Interest: Disposal 218181378 58325 1212 3b. Tankers Table: Item-Wise Total, Per-tanker Mean, and S.E.(Mean) for variables associated with Tanker Owners in Nepal

Category of Employment Total Mean S.E. (Mean)

Number of Persons Employed by Tanker-Owners by Sex and Job Office Personnel


Unpaid female 19 0.15 0.03Male 212 1.63 0.06

Female 28 0.22 0.04Driver



Female 0 0.00 0.00Conductor



Female 0 0.00 0.00Helper (Khalashi)



Female 0 0.00 0.00Others



Female 0 0.00 0.00Expenditure on Employees of Tanker-Owners in Nepal (Rs)

Salary & Dashain Allowance 28196519 97742 4208Life Insurance 9887901 48663 8752Food Allowance 25714497 124767 9645Housing Allowance 14520 6000 0

Medical Expenses 482617 7575 3129Transport Allowance 276290 6706 478Other Expenses 56022 3918 816

Operational Expenditure of Tanker-Owners in Nepal (Rs) Diesel/Petrol/Other Fuel 200511015 699620 51748Lubricants/Other Oil 8425898 30476 1971Tire Tube 30905700 113270 8014Motor Parts 12248002 44673 2582Repair, Maintenance, and Servicing 7476364 27768 2152Garage Rent 109296 5093 524Land Rent 79602 5415 1777Association/Federation Membership Fee 1230477 7600 686Association/Federation Per Day Membership Fee 1441344 13538 892Welfare Fund 1267363 10422 1605Compensation Charge 476745 16740 4517Donation 993608 5262 540Insurance Premiums of Tanker 7791090 31131 1773Other 1 1151055 24335 5001

Income of Tanker-Owners in Nepal Rs) Income from Selling Service 388246160 1420274 82160Income from Contract 9400550 448928 27303Income from equity 2662270 214872 24563Income received from compensation 3000 3000 .Income from Insurance Claim 90000 30000 0Other 1 5640000 1200000 0

Charges, Fees, Taxes Paid by Tanker-Owners in Nepal (Rs) Vehicle Tax 4511775 16597 965Road Tax 4752214 18909 1306Registration, Renewable and License Fees 2445649 11882 1013Tax paid to Local Agencies 553620 4583 422Daily paid Local Tax 373550 2799 308Other 1524607 21918 3296

Acquisition of Tanker-Owners in Nepal (Rs) Tanker 17746500 889549 67997Garage Construction 146425 18677 8607Land 357000 300000 0Main Engine 111700 10000 0Body Building 1647900 55578 16709Capital Maintenance 1470030 36145 4725Other 1 451200 45714 7584

13c. Land Transport-Company In the table given below, each item-wise mean per company of every relevant variable is obtained from the survey of eight transport-companies in the nation. The number N in the second column indicates the number of only those companies from among the eight which possess information on the corresponding item of the first column. Table 4: Item Wise mean Per Company of Relevant Variables of Land Transport Companies in Nepal

Item of Relevant Variable N Mean

Number of Employees Manager

Paid Male 8 0.50 Paid Female 8 0.00 Unpaid Male 8 6.00

Unpaid Female 8 0.63 Total Male 8 6.50

Total Female 8 0.63 Administrator



Total Female 8 2.25 Driver



Total Female 8 0.00 Conductor



Total Female 8 0.00 Khalasi (Cleaner)


Unpaid Female 8 0.00

Total Male 8 20.63 Total Female 8 0.00

Mechanics Paid Male 7 6.00

Paid Female 7 0.00 Unpaid Male 7 0.00


Total Female 7 0.00 Peon/Guard



Total Female 7 0.29 Others



Total Female 2 0.00 Expenditure on Employees (Rs)

Salary (including Dashain Allowances) 8 2,181,629 Personnel Diet allowance Expenses 3 779,200 Personnel Life Insurance 1 30,000 Personnel Housing Facility 1 36,000 Personnel Medical Facility 2 55,000 Personnel Transportation Expenses 1 78,562 Personnel Uniform Expenses 1 10,000 Others 1 72,000

Operational Expenditure (Rs) Diesel/Petrol with other Fuel Expenses 7 24,743,519 Other Oil/Lubricants 7 4,043,143 Tyre, Tube 7 2,916,000 General Motor parts Acquisition 8 1,421,827 General Repair and Maintenance and Servicing 7 274,857 Rent (Garage) 6 642,800 Rent (Land) 2 102,000 Membership Charge 5 436,996 Electricity/Water Charge 7 116,309 Printing and Other Stationary Expenses 8 74,820 Advertising, Trade Promotion Expenses 7 50,355

Entertainment Expenses 2 12,500 Executive Committee Expenses 4 46,750 Legal and Advisory Expenses 3 13,333 Communication/Newspaper Expenses 8 95,123 Auditing Expenses 6 17,500 Commission for Sales 5 3,096,000 Others 2 137,240

Other Expenses (Rs) Vehicle Insurence Premium 7 319,200 Tourist Life Insurance Premium 3 538,333 Bank Commission 1 1,000,000 Bonus Distribution 1 2,500 Compensation 6 551,667 Donation, Gift 8 15,158 Others 3 1,131,193

Income (Rs) Income from Contract 2 465,000 Others 1 240,000 Income from Renting Vehicle 1 120,000 Income from Compensation 4 95,250 Income from Claiming Vehicle Insurance 6 486,667

Taxes, Charges, and Fees paid (Rs) VAT 3 362,350 Local Tax 5 230,228 Road Tax 7 356,863 Registration Fees 4 184,925 Local Charge 2 4,500

Opening and Closing Stocks in Reference Year (Rs) Opening Stock : Fuel 4 115,913 Closing Stock : Fuel 4 123,425 Opening Stock : Other Oil and Lubricants 2 7,150 Closing Stock : Other Oil and Lubricants 2 8,750 Opening Stock : Tyre/Tube 4 192,250 Closing Stock : Tyre/Tube 4 238,000 Opening Stock : Others 2 648,250 Closing Stock : Others 2 17,049

14. Language-teaching, Tuition, and Coaching Center Table: Item-Wise Total, Mean-per-Center, and Standard Error of Mean for Concerned Variables in Language, Tuition, Coaching Centers in Nepal

Item of Relevant Variable Total Mean S.E.(Mean) Number of Employees in Educational Centers

Paid Male: Administrator 120 0.89 0.13

Tutor 457 3.40 0.40 Technician 8 0.06 0.02

Other 38 0.28 0.07 Paid Female:

Administrator 71 0.53 0.07 Tutor 68 0.51 0.11

Technician 6 0.05 0.03 Other 25 0.19 0.05

Unpaid Male: Administrator 59 0.44 0.07


Other 2 0.01 0.01 Unpaid Female:



Total Male: Administrator 179 1.33 0.14


Other 40 0.30 0.07 Total Female:



Expenditure of Educational Centers on Employees (Rs) Salary & Allowances 27296059 214345 22138 Provident fund and welfare 126231 940 831 Lodging, Transportation 199285 1483 978 Medical, Uniform, Food Facilities 160488 1195 642 Other Expenditure 609750 54573 30471

Operational Expenditure of Educational Centers (Rs) Traveling Allowances 65500 488 207

Printing, Stationary 2512316 19912 4768 Newspapers, Library 696414 5512 1030 Fuel and Transportation Expenditure 421905 9380 2124 Electricity, Water 1809906 14708 1624 Telephone, Email, Internet 2686317 23289 3419 Rent 9292846 69171 6544 Advertisement 8015706 59665 16148 Seminar, Training 997725 7427 2570 Maintenance 864506 12429 2253 Auditing and Lawyer Fees 220038 6158 749 Commodity Purchasing for Sale 21800 5450 2627 Other Expenditure 906681 24429 11864

Other Expenditure of Educational Centers (Rs) Non-life Insurance 15774 117 114 Donations, Gifts 237459 1768 321 Other Expenditure 14867 2478 1204

Income of Educational Centers from Teaching, Rents, and Grants (Rs) Language Fees 26240881 312965 40073 Tuition and Coaching Fees 17349244 250879 39596 Preparation Class Fee 4722154 347807 115435 Commodity Sales 12900 96 90 Other Incomes 26023715 501941 91227 Income from Donations, Gifts, Subsidies 110000 55000 5000

Taxes, Fees, and Charges Paid by Educational Centers (Rs) Value Added Tax 73620 548 255 Registration And Renewal Fees 93528 696 216 Local Tax 74883 557 193 Other Tax 124823 929 397

Financial Transaction Made by Educational Centers (Rs) Loan received 805000 5992 2881 Loan given 10000 74 74 Share Bought 0 0 0 Share Sold 8000 60 60 Interest Bought 14400 107 107 Interest Sold 23600 176 161 Other Bought 29000 29000 . Other Sold 97 97 .

Acquisition and Disposal of Capital / Assets Made by Centers (Rs) Vehicles Acquisition 838846 6244 4701 Vehicles Disposal 0 0 0 Books Acquisition 522164 13252 5385 Books Disposal 7597 193 190 Construction Acquisition 30000 223 223 Construction Disposal 0 0 0 Equipment Acquisition 360888 2686 1058

Equipment Disposal 0 0 0 Computer Acquisition 3460557 25759 6527 Computer Disposal 0 0 0 Computer Acquisition 33423 3667 1110 Software Disposal 0 0 0 Software Acquisition 2378268 48727 13584 Software Disposal 103 2 2 Capital Improvement Acquisition 37077 9137 4047 Capital Improvement Disposal 0 0 0 Other Acquisition 87846 14502 5745 Other Disposal 0 0 0

Beginning and Ending Stocks of Educational Centers in Reference Year (Rs) Beginning Stock (Amount) 26500 197 186 Ending Stock (Amount) 21800 162 149

15. Private Education 15a. Primary, Secondary, and Higher Secondary / Tertiary Schools Table 1: Item-Wise Total, Mean-per-School, and Standard Error of Mean for Concerned Variables in Private-Schools of Different Levels in Nepal

Level of School Item of Concern Total Mean S.E. (Mean)

Number of Employees in Private Schools And Colleges Manager






Total Female 10 0.01 0.00 Teacher






Total Female 112 0.11 0.03 Other



Primary

Total Female 753 0.73 0.04
















Secondary

Total Female 2778 1.84 0.07 Manager




Paid Male 492 0.47 0.08

Higher Secondary / Tertiary

Paid Female 65 0.06 0.03

Unpaid Male 0 0.00 0.00 Unpaid Female 0 0.00 0.00

Total Male 492 0.47 0.08 Total Female 65 0.06 0.03

Teacher Paid Male 21887 20.94 0.63









Total Female 756 0.72 0.05 Manager








Unpaid Female 91 0.03 0.00

Total

Total Male 46649 13.00 0.23







Total Female 4286 1.19 0.04 Expenditure on Employees (Rs)

Salary 545,302,427 528,168 37,976 Provident fund and welfare 13,481,895 13,058 4,288 staff Life insurance 23,394 23 7 Feeding, lodging 11,338,557 10,982 1,914 Medical facilities 1,084,587 1,051 134 Transportation 551,820 534 135 Uniform Facilities 1,868,999 1,810 174 Education, Study 994,667 963 483

Primary

Others 10,303,743 107,313 97,921 Salary 2,943,353,447 1,949,258 140,267 Provident fund and welfare 45,232,238 30,095 2,821 staff Life insurance 1,487,034 989 327 Feeding, lodging 26,752,655 17,800 2,667 Medical facilities 56,613,757 37,667 7,593 Transportation 4,019,156 2,674 417 Uniform Facilities 3,955,539 2,632 206 Education, Study 2,251,041 1,491 168

Secondary

Others 18,220,084 99,454 14,663 Salary 3,683,964,677 3,523,970 341,116 Provident fund and welfare 41,942,818 40,121 3,348 staff Life insurance 2,612,048 2,499 550 Feeding, lodging 17,179,329 16,433 2,461 Medical facilities 3,033,330 2,902 413 Transportation 4,025,364 3,851 2,190 Uniform Facilities 3,980,665 3,808 530 Education, Study 1,897,806 1,815 370


Others 17,612,240 171,506 38,797 Salary 7,172,620,551 1,999,153 117,634 Total Provident fund and welfare 100,656,951 28,110 1,979

staff Life insurance 4,122,476 1,151 212 Feeding, lodging 55,270,541 15,435 1,441 Medical facilities 60,731,674 16,960 3,202 Transportation 8,596,340 2,401 664 Uniform Facilities 9,805,203 2,738 185 Education, Study 5,143,514 1,434 190 Others 46,136,067 120,804 27,590

Operational Expenditure (Rs) Printing, Stationary 22,994,847 22,920 1,674 Electricity, Water 13,051,472 15,549 2,152 Exam expenditure 24,037,075 25,025 1,350 Books and Uniform 7,685,858 22,979 7,599 Function and refreshment 11,603,923 11,239 1,498 Traveling Expenditure 4,136,884 4,007 522 Communication 6,560,545 10,468 956 Advertisement 4,636,384 4,491 629 Maintenance and transport 14,986,808 14,516 2,715 Sports and Tour 8,710,353 10,676 1,024 Extra activities & prizes 6,594,612 8,473 878 Library, News paper/Magazine 3,300,101 4,548 302 Fuel 15,112,384 73,465 10,990 Lab., science and research 2,266,923 2,196 504 Hostel Expenses 41,550,587 40,245 12,069 Renting (Vehicle, Building etc) 37,293,886 70,957 11,546 Land Renting 4,928,452 4,774 513 Security and cleaning 7,411,675 16,797 3,086

Primary

Other Expenses 13,402,547 25,047 2,740 Printing, Stationary 117,558,863 79,125 19,539 Electricity, Water 56,995,781 44,861 3,338 Exam expenditure 78,364,975 58,862 1,512 Books and Uniform 26,423,849 39,434 3,445 Function and refreshment 105,534,960 69,891 16,455 Traveling Expenditure 8,992,850 5,956 470 Communication 24,290,990 21,405 1,054 Advertisement 16,804,422 11,129 832 Maintenance and transport 71,936,543 47,641 2,914 Sports and Tour 23,509,697 20,241 1,712 Extra activities & prizes 28,163,367 26,324 1,308 Library, News paper/Magazine 17,922,767 16,072 966 Fuel 65,326,185 116,216 9,046 Lab., science and research 15,691,493 10,392 1,109 Hostel Expenses 237,152,341 157,056 15,057 Renting (Vehicle, Building etc) 95,864,686 115,962 9,997 Land Renting 81,952,826 54,274 10,662

Secondary

Security and cleaning 16,834,391 28,471 2,053

Other Expenses 64,768,986 62,532 3,124 Printing, Stationary 150,039,533 148,572 15,780 Electricity, Water 74,566,274 88,772 10,737 Exam expenditure 223,271,419 237,042 30,926 Books and Uniform 67,972,682 109,919 16,513 Function and refreshment 149,487,246 142,995 31,945 Traveling Expenditure 34,431,542 32,936 5,034 Communication 108,331,269 125,304 27,658 Advertisement 63,564,492 60,804 5,254 Maintenance and transport 72,149,075 69,016 4,676 Sports and Tour 56,897,405 74,356 12,626 Extra activities & prizes 29,059,736 41,065 2,798 Library, News paper/Magazine 30,297,041 34,017 1,968 Fuel 58,752,038 134,024 11,673 Lab., science and research 44,244,538 42,323 3,436 Hostel Expenses 104,554,386 100,014 14,472 Renting (Vehicle, Building etc) 126,515,772 328,899 28,538 Land Renting 47,170,549 45,122 4,464 Security and cleaning 19,308,515 46,111 5,484


Other Expenses 197,672,372 285,858 40,059 Printing, Stationary 290,593,243 83,053 9,509 Electricity, Water 144,613,526 49,024 3,470 Exam expenditure 325,673,469 100,710 9,168 Books and Uniform 102,082,389 62,900 6,699 Function and refreshment 266,626,129 74,314 11,637 Traveling Expenditure 47,561,277 13,256 1,502 Communication 139,182,804 53,000 9,170 Advertisement 85,005,298 23,693 1,630 Maintenance and transport 159,072,427 44,337 2,023 Sports and Tour 89,117,455 32,494 3,643 Extra activities & prizes 63,817,715 24,969 1,016 Library, News paper/Magazine 51,519,909 18,861 789 Fuel 139,190,606 115,397 6,291 Lab., science and research 62,202,954 17,337 1,147 Hostel Expenses 383,257,314 106,821 8,404 Renting (Vehicle, Building etc) 259,674,345 149,501 8,954 Land Renting 134,051,828 37,363 4,687 Security and cleaning 43,554,581 30,012 2,041

Total

Other Expenses 275,843,905 121,927 12,552 Other Expenses in Private Schools and Colleges (Rs) Non-life Insurance 427,519 414 179 Dividend Distribution 226,623 220 89 Compensation 1,059,185 1,026 193 Scholarship, Donation 18,679,706 25,288 2,113

Primary

Other Expenses 1,966,473 33,536 8,798

Non-life Insurance 4,294,690 2,844 547 Dividend Distribution 2,154,571 1,427 337 Compensation 1,789,260 1,185 297 Scholarship, Donation 64,695,033 71,274 5,523

Secondary

Other Expenses 12,100,812 87,444 12,434 Non-life Insurance 4,555,676 4,358 781 Dividend Distribution 2,872,700 2,748 615 Compensation 9,595,372 9,179 2,357 Scholarship, Donation 67,415,908 91,106 8,729


Other Expenses 20,502,620 139,935 37,395 Non-life Insurance 9,277,884 2,586 329 Dividend Distribution 5,253,895 1,464 230 Compensation 12,443,817 3,468 703 Scholarship, Donation 150,790,647 63,189 3,529

Total

Other Expenses 34,569,905 100,630 16,880 Income of Private Schools and Colleges (Rs)

Student fee income 855,515,022 836,084 90,522 Student Deposit 15,554,143 73,347 7,761 Rent from building & other materials

51,973 50 50

Rent from land 20,000 19 10 Sale of stationeries and uniform 4,040,339 3,913 452 Receipts from dividend 3,954,083 3,830 1,074 Receipts from other sources 29,975,044 101,419 16,510

Primary

Donation etc from institutions 24,832,088 170,665 14,943 Student fee income 3,575,421,161 2,420,174 121,917 Student Deposit 58,149,941 212,549 26,106 Rent from building & other materials

1,967,937 1,303 509

Rent from land 4,318,662 2,860 571 Sale of stationeries and uniform 16,953,684 11,228 2,197 Receipts from dividend 5,552,433 3,677 2,258 Receipts from other sources 157,728,726 312,989 59,516

Secondary

Donation etc from institutions 43,224,028 461,007 81,574 Student fee income 5,799,238,348 5,688,195 722,555 Student Deposit 87,663,254 216,962 21,903 Rent from building & other materials

12,707,193 12,155 1,536

Rent from land 52,657,856 50,371 10,430 Sale of stationeries and uniform 28,914,230 27,658 6,095 Receipts from dividend 59,887,635 57,287 13,229 Receipts from other sources 148,139,671 291,857 34,510


Donation etc from institutions 167,830,908 451,912 36,088 Student fee income 10,230,174,531 2,906,215 219,300 Total Student Deposit 161,367,338 181,374 13,062

Rent from building & other materials

14,727,103 4,105 504

Rent from land 56,996,518 15,886 3,070 Sale of stationeries and uniform 49,908,254 13,910 2,012 Receipts from dividend 69,394,150 19,342 4,001 Receipts from other sources 335,843,441 256,943 26,919 Donation etc from institutions 235,887,024 386,293 25,945

Taxes, Charges, and Fees paid to Government and Other Agencies (Rs) VAT 389,571 377 77 Renewal, registration fees 3,361,727 3,256 631 Local Taxes 917,135 888 599 Primary

Other Taxes 963,628 933 176 VAT 1,427,332 945 99 Renewal, registration fee 4,192,931 2,777 183 Local Taxes 1,448,925 960 145 Secondary

Other Taxes 5,005,861 3,315 1,117 VAT 4,010,925 3,837 831 Renewal, registration fees 9,056,406 8,663 1,939 Local Taxes 2,023,782 1,936 311


Other Taxes 21,036,444 20,123 2,912 VAT 5,827,827 1,624 248 Renewal, registration fees 16,611,064 4,630 600 Local Taxes 4,389,842 1,224 204 Total

Other Taxes 27,005,933 7,527 980 Financial Transaction made by Private Schools and Colleges (Rs)

Loan received 71,246,692 69,008 23,380 Loan given 16,287,247 15,775 15,695 Share bought 10,377,416 10,051 2,029 Share sold 9,878,104 9,568 2,756 Interest received 5,176,370 5,014 2,090 Interest paid 10,253,224 9,931 6,065 Security bought 762,935 739 174 Security sold 1,253,279 1,214 786 Savings paper bought - - - Savings paper sold 134,340 130 41 Other bought 12,379,759 11,991 3,672

Primary

Other sold 1,934,590 1,874 510 Loan received 384,861,359 254,877 40,591 Loan given 40,513,537 26,830 5,566 Share bought 213,712,165 141,532 28,713 Share sold 24,814,091 16,433 3,207 Interest received 8,561,282 5,670 2,231 Interest paid 31,416,543 20,806 5,611 Security bought 544,000 360 109

Secondary

Security sold 1,676,923 1,111 338

Savings paper bought 777,458 515 117 Savings paper sold 10,929,172 7,238 2,300 Other bought 7,624,812 5,050 1,191 Other sold 491,420 325 247 Loan received 772,313,279 738,772 140,051 Loan given 46,074,307 44,073 9,066 Share bought 24,813,729 23,736 7,930 Share sold 3,595,500 3,439 2,191 Interest received 18,100,156 17,314 3,289 Interest paid 203,789,667 194,939 51,482 Security bought 5,829,691 5,577 1,517 Security sold 3,367,140 3,221 989 Savings paper bought 1,527,836 1,461 459 Savings paper sold - - - Other bought 21,072,310 20,157 5,022


Other sold 1,466,720 1,403 1,357 Loan received 1,228,421,330 342,386 44,952 Loan given 102,875,090 28,673 5,734 Share bought 248,903,310 69,374 12,358 Share sold 38,287,695 10,672 1,693 Interest received 31,837,807 8,874 1,473 Interest paid 245,459,434 68,414 15,340 Security bought 7,136,625 1,989 449 Security sold 6,297,342 1,755 393 Savings paper bought 2,305,294 643 143 Savings paper sold 11,063,512 3,084 970 Other bought 41,076,880 11,449 1,876

Total

Other sold 3,892,731 1,085 434 Information on Capital/Fixed Assets (Rs)

Construction Acquisition 51,435,445 49,819 10,720 Construction Disposal - - - Transportation Acquisition 40,134,632 38,874 9,934 Transportation Disposal 164,470 159 146 Furniture Acquisition 31,012,171 46,140 3,170 Furniture Disposal - - - Equipment Acquisition 3,586,490 3,474 593 Equipment Disposal - - - Computer Acquisition 15,903,531 67,536 8,970 Computer Disposal 22,485 865 845 Software Acquisition 833,924 808 156 Software Disposal - - - Books Acquisition 7,495,584 16,416 1,968 Books Disposal 296,764 13,489 5,627 Maintenance Acquisition 2,884,408 15,217 2,035

Primary

Maintenance Disposal 320,000 14,545 10,037

Other Acquisition 10,189,068 56,469 6,284 Other Disposal - - - Construction Acquisition 312,834,949 207,177 25,716 Construction Disposal 1,593,793 1,056 401 Transportation Acquisition 96,166,440 63,687 12,975 Transportation Disposal - - - Furniture Acquisition 136,510,272 139,850 16,310 Furniture Disposal 267,206 6,518 3,387 Equipment Acquisition 18,880,224 12,504 1,798 Equipment Disposal 48,853 32 32 Computer Acquisition 60,487,541 108,719 8,252 Computer Disposal 503,734 11,611 10,122 Software Acquisition 6,164,244 4,082 496 Software Disposal 194 0 0 Books Acquisition 17,122,987 24,916 1,289 Books Disposal 319,110 13,449 11,709 Maintenance Acquisition 24,026,679 67,483 11,818 Maintenance Disposal - - - Other Acquisition 26,476,606 93,936 38,142

Secondary

Other Disposal 832,430 15,573 3,439 Construction Acquisition 486,042,326 464,934 52,081 Construction Disposal 4,089,914 3,912 929 Transportation Acquisition 75,865,898 72,571 9,536 Transportation Disposal - - - Furniture Acquisition 985,146,079 1,431,352 403,742 Furniture Disposal 937,580 55,152 16,480 Equipment Acquisition 55,738,936 53,318 10,046 Equipment Disposal 609 1 0 Computer Acquisition 55,365,915 150,050 11,554 Computer Disposal 365,330 21,490 6,421 Software Acquisition 17,845,044 17,070 3,941 Software Disposal - - - Books Acquisition 56,663,784 90,658 7,544 Books Disposal 724,870 40,271 12,241 Maintenance Acquisition 13,832,616 45,458 4,529 Maintenance Disposal 89 8 8 Other Acquisition 52,595,332 298,024 52,248


Other Disposal 97 9 9 Construction Acquisition 850,312,720 236,999 19,075 Construction Disposal 5,683,707 1,584 320 Transportation Acquisition 212,166,969 59,135 6,763 Transportation Disposal 164,470 46 42 Furniture Acquisition 1,152,668,522 493,329 119,729 Furniture Disposal 1,204,786 15,447 4,608

Total

Equipment Acquisition 78,205,650 21,797 3,047

Equipment Disposal 49,461 14 14 Computer Acquisition 131,756,986 113,502 5,756 Computer Disposal 891,549 10,321 5,267 Software Acquisition 24,843,211 6,924 1,173 Software Disposal 194 0 0 Books Acquisition 81,282,355 45,952 2,869 Books Disposal 1,340,744 21,039 5,996 Maintenance Acquisition 40,743,703 47,940 5,270 Maintenance Disposal 320,089 5,903 4,133 Other Acquisition 89,261,007 139,737 22,555 Other Disposal 832,527 9,858 2,319

Opening and Closing Inventory of the Reference Year (Rs) Opening Stock Goods purchased for sale 35,261,650 34,154 6,821 Fuel 36,403 35 18 Capital work in progress 3,334,363 3,230 885 Other 5,486,254 53,921 17,754 Closing Stock Goods purchased for sale 29,784,876 28,849 6,313 Fuel 26,798 26 12 Capital work in progress 26,790,452 25,949 7,876

Primary

Other 5,730,813 39,202 12,788 Opening Stock Goods purchased for sale 43,655,647 28,911 4,113 Fuel 9,292,024 6,154 1,201 Capital work in progress 21,528,629 14,257 2,858 Other 363,489,318 2,062,732 647,692 Closing Stock Goods purchased for sale 46,482,682 30,783 4,667 Fuel 6,095,839 4,037 988 Capital work in progress 22,504,349 14,904 2,915

Secondary

Other 38,211,058 217,767 27,327 Opening Stock Goods purchased for sale 131,669,192 125,951 22,091 Fuel 58,023,899 55,504 23,678 Capital work in progress 46,710,383 44,682 16,254 Other 66,930,629 559,146 62,263 Closing Stock Goods purchased for sale 128,217,556 122,649 23,540 Fuel 53,133,266 50,826 21,355 Capital work in progress 102,671,239 98,212 25,181


Other 103,799,830 686,117 93,016 Opening Stock Goods purchased for sale 210,586,490 58,695 6,984

Total

Fuel 67,352,326 18,772 6,927

Capital work in progress 71,573,374 19,949 4,899 Other 435,906,201 1,096,166 290,599 Closing Stock Goods purchased for sale 204,485,114 56,994 7,393 Fuel 59,255,902 16,516 6,245 Capital work in progress 151,966,040 42,356 7,797 Other 147,741,701 312,389 33,910

Table 2: Item-wise Total and Mean-per-School for Concerned Variables in Private- Schools of Different Levels in Different Ecological Regions

Primary Secondary Higher Secondary /Tertiary Private Schools Item of Concern

Total Mean Total Mean Total Mean Total Mean Number of Employees in Private Schools And Colleges

----M O U N T A I N---- Manager Paid Male 32 1.27 63 2.57 92 1.18 187 1.46Paid Female 0 0.00 12 0.49 11 0.14 23 0.18Unpaid Male 8 0.32 43 1.76 525 6.71 576 4.51Unpaid Female 3 0.12 3 0.10 19 0.24 25 0.19Total Male 40 1.59 106 4.33 617 7.89 763 5.97Total Female 3 0.12 15 0.59 30 0.38 47 0.37Technician Paid Male 7 0.27 3 0.10 15 0.19 24 0.19Paid Female 0 0.00 0 0.00 0 0.00 0 0.00Unpaid Male 0 0.00 0 0.00 0 0.00 0 0.00Unpaid Female 0 0.00 0 0.00 0 0.00 0 0.00Total Male 7 0.27 3 0.10 15 0.19 24 0.19Total Female 0 0.00 0 0.00 0 0.00 0 0.00Teacher Paid Male 133 5.31 243 9.90 1579 20.20 1955 15.30Paid Female 52 2.06 112 4.57 122 1.56 286 2.23Unpaid Male 0 0.00 0 0.00 0 0.00 0 0.00Unpaid Female 0 0.00 0 0.00 0 0.00 0 0.00Total Male 133 5.31 243 9.90 1579 20.20 1955 15.30Total Female 52 2.06 112 4.57 122 1.56 286 2.23Administrator Paid Male 9 0.35 6 0.22 368 4.71 382 2.99Paid Female 1 0.04 6 0.22 22 0.28 28 0.22Unpaid Male 0 0.00 0 0.00 0 0.00 0 0.00Unpaid Female 0 0.00 0 0.00 0 0.00 0 0.00Total Male 9 0.35 6 0.22 368 4.71 382 2.99Total Female 1 0.04 6 0.22 22 0.28 28 0.22Other Paid Male 13 0.51 25 1.02 132 1.69 170 1.33Paid Female 11 0.45 20 0.82 3 0.04 34 0.27

Unpaid Male 0 0.00 0 0.00 0 0.00 0 0.00Unpaid Female 0 0.00 0 0.00 0 0.00 0 0.00Total Male 13 0.51 25 1.02 132 1.69 170 1.33Total Female 11 0.45 20 0.82 3 0.04 34 0.27

--------H I L L (Outside Kathmandu Valley)-------- Manager Paid Male 70 0.39 389 0.97 220 0.63 678 0.73Paid Female 38 0.22 132 0.33 9 0.03 180 0.19Unpaid Male 681 3.86 695 1.74 2064 5.92 3440 3.72Unpaid Female 73 0.41 116 0.29 202 0.58 391 0.42Total Male 751 4.25 1083 2.72 2284 6.55 4118 4.46Total Female 111 0.63 248 0.62 212 0.61 571 0.62Technician Paid Male 17 0.10 176 0.44 37 0.11 230 0.25Paid Female 4 0.02 36 0.09 1 0.00 41 0.04Unpaid Male 0 0.00 0 0.00 0 0.00 0 0.00Unpaid Female 0 0.00 0 0.00 0 0.00 0 0.00Total Male 17 0.10 176 0.44 37 0.11 230 0.25Total Female 4 0.02 36 0.09 1 0.00 41 0.04Teacher Paid Male 1051 5.95 4922 12.33 4410 12.65 10382 11.23Paid Female 752 4.26 3279 8.22 767 2.20 4797 5.19Unpaid Male 20 0.11 20 0.05 40 0.11 80 0.09Unpaid Female 2 0.01 32 0.08 19 0.06 53 0.06Total Male 1071 6.06 4942 12.38 4450 12.76 10462 11.32Total Female 754 4.27 3311 8.30 786 2.25 4851 5.25Administrator Paid Male 123 0.69 388 0.97 641 1.84 1151 1.25Paid Female 41 0.23 187 0.47 180 0.52 408 0.44Unpaid Male 2 0.01 0 0.00 10 0.03 12 0.01Unpaid Female 1 0.01 0 0.00 0 0.00 1 0.00Total Male 125 0.71 388 0.97 651 1.87 1163 1.26Total Female 42 0.24 187 0.47 180 0.52 409 0.44Other Paid Male 128 0.72 911 2.28 528 1.51 1567 1.70Paid Female 187 1.06 873 2.19 189 0.54 1249 1.35Unpaid Male 1 0.01 0 0.00 0 0.00 1 0.00Unpaid Female 2 0.01 10 0.02 0 0.00 12 0.01Total Male 129 0.73 911 2.28 528 1.51 1568 1.70Total Female 189 1.07 883 2.21 189 0.54 1261 1.36

-------T A R A I ------- Manager Paid Male 392 0.54 983 1.21 1292 3.59 2667 1.40Paid Female 83 0.11 244 0.30 270 0.75 597 0.31Unpaid Male 628 0.86 1045 1.29 1349 3.74 3022 1.59Unpaid Female 103 0.14 293 0.36 151 0.42 547 0.29Total Male 1020 1.40 2027 2.50 2641 7.33 5689 2.99Total Female 186 0.25 537 0.66 421 1.17 1144 0.60Technician

Paid Male 63 0.09 173 0.21 96 0.27 332 0.17Paid Female 4 0.01 39 0.05 17 0.05 60 0.03Unpaid Male 0 0.00 1 0.00 0 0.00 1 0.00Unpaid Female 0 0.00 0 0.00 0 0.00 0 0.00Total Male 63 0.09 174 0.21 96 0.27 333 0.18Total Female 4 0.01 39 0.05 17 0.05 60 0.03Teacher Paid Male 3809 5.22 9693 11.93 7939 22.03 21440 11.27Paid Female 2895 3.97 5367 6.60 4305 11.95 12567 6.61Unpaid Male 11 0.02 14 0.02 1 0.00 26 0.01Unpaid Female 11 0.02 0 0.00 1 0.00 12 0.01Total Male 3820 5.24 9707 11.95 7940 22.04 21466 11.29Total Female 2907 3.99 5367 6.60 4306 11.95 12579 6.61Administrator Paid Male 271 0.37 793 0.98 4261 11.83 5326 2.80Paid Female 34 0.05 251 0.31 860 2.39 1146 0.60Unpaid Male 0 0.00 1 0.00 3 0.01 4 0.00Unpaid Female 0 0.00 0 0.00 0 0.00 0 0.00Total Male 271 0.37 794 0.98 4264 11.83 5330 2.80Total Female 34 0.05 251 0.31 860 2.39 1146 0.60Other Paid Male 794 1.09 2368 2.91 852 2.37 4014 2.11Paid Female 353 0.48 935 1.15 237 0.66 1525 0.80Unpaid Male 10 0.01 0 0.00 0 0.00 10 0.01Unpaid Female 0 0.00 0 0.00 9 0.03 9 0.00Total Male 803 1.10 2368 2.91 852 2.37 4024 2.12Total Female 353 0.48 935 1.15 246 0.68 1534 0.81

----K A T H M A N D U – V A L L E Y---- Manager Paid Male 44 0.44 211 0.77 689 2.67 944 1.49Paid Female 12 0.12 90 0.33 319 1.24 422 0.67Unpaid Male 183 1.80 447 1.63 553 2.14 1182 1.87Unpaid Female 89 0.88 89 0.32 98 0.38 276 0.44Total Male 227 2.24 658 2.40 1242 4.81 2127 3.36Total Female 101 1.00 179 0.65 418 1.62 698 1.10Technician Paid Male 24 0.24 68 0.25 344 1.33 436 0.69Paid Female 2 0.02 40 0.15 47 0.18 89 0.14Unpaid Male 0 0.00 0 0.00 0 0.00 0 0.00Unpaid Female 0 0.00 0 0.00 0 0.00 0 0.00Total Male 24 0.24 68 0.25 344 1.33 436 0.69Total Female 2 0.02 40 0.15 47 0.18 89 0.14Teacher Paid Male 620 6.11 4153 15.16 7959 30.83 12733 20.09Paid Female 859 8.46 2848 10.40 2255 8.73 5962 9.41Unpaid Male 8 0.07 0 0.00 25 0.10 32 0.05Unpaid Female 8 0.07 11 0.04 7 0.03 25 0.04Total Male 628 6.18 4153 15.16 7984 30.92 12765 20.15Total Female 867 8.53 2859 10.44 2262 8.76 5987 9.45

Administrator Paid Male 145 1.43 549 2.00 1855 7.18 2549 4.02Paid Female 35 0.34 361 1.32 739 2.86 1135 1.79Unpaid Male 0 0.00 0 0.00 63 0.25 63 0.10Unpaid Female 0 0.00 0 0.00 31 0.12 31 0.05Total Male 145 1.43 549 2.00 1918 7.43 2612 4.12Total Female 35 0.34 361 1.32 770 2.98 1166 1.84Other Paid Male 93 0.92 1761 6.43 927 3.59 2781 4.39Paid Female 200 1.97 941 3.43 307 1.19 1447 2.28Unpaid Male 0 0.00 0 0.00 41 0.16 41 0.07Unpaid Female 0 0.00 0 0.00 10 0.04 10 0.02Total Male 93 0.92 1761 6.43 968 3.75 2822 4.45Total Female 200 1.97 941 3.43 317 1.23 1457 2.30

Expenditure on Employees (Rs) ----M O U N T A I N----

Salary 10611401 422554 23419245 955888 131979673 1689016 166010319 1299468Provident fund and welfare

134764 5366 30600 1249 3600721 46080 3766085 29480

staff Life insurance 0 0 0 0 0 0 0 0Fooding, lodging 792502 31558 144545 5900 289065 3699 1226112 9598 Medical facilities 68063 2710 25500 1041 54400 696 147963 1158Transportation 42000 1672 52500 2143 0 0 94500 740Uniform Facilities 52333 2084 120000 4898 122793 1571 295125 2310Education, Study 0 0 0 0 0 0 0 0Others 57880 14470 3825834 167213 3883714 144483

--------H I L L (Outside Kathmandu Valley)-------- Salary 120413198 681768 1329615685 3332187 448535967 1286090 1898564851 2053834Provident fund etc. 4125440 23358 13376864 33524 11670964 33464 29173268 31559staff Life insurance 0 0 0 0 1040496 2983 1040496 1126Fooding, lodging 2013981 11403 10976291 27508 2469997 7082 15460270 16725 Medical facilities 62350 353 3235491 8109 634909 1820 3932750 4254Transportation 154940 877 1588763 3982 142891 410 1886594 2041Uniform Facilities 287261 1626 2353931 5899 511717 1467 3152909 3411Education, Study 768740 4353 363923 912 45400 130 1178063 1274Others 9423364 448732 5964545 135552 521848 27193 15909758 188969

-------T A R A I ------- Salary 289561178 397111 1018900253 1253948 2049326959 5687651 3357788390 1765366 Provident fund etc. 164459 226 9324122 11575 11986873 33268 21475454 11332staff Life insurance 0 0 252573 314 1013285 2812 1265858 668Fooding, lodging 5121184 7023 11537855 14323 8246220 22886 24905259 13142 Medical facilities 899180 1233 52621413 65323 887573 2463 54408167 28711Transportation 29292 40 201719 250 464645 1290 695656 367Uniform Facilities 768678 1054 843236 1047 757869 2103 2369783 1251Education, Study 153477 210 1596600 1965 992493 2755 2742570 1442Others 570735 9701 1223558 13416 9104285 172360 10898578 53726

----K A T H M A N D U – V A L L E Y---- Salary 124716651 1228259 571418264 2086145 1054122077 4082730 1750256991 2762222Provident fund etc. 9057232 89199 22500652 82146 14684260 56874 46242144 72978

staff Life insurance 23394 230 1234461 4507 558268 2162 1816123 2866Fooding, lodging 3410890 33592 4093964 14946 6174047 23913 13678901 21588 Medical facilities 54994 542 731353 2670 1456447 5641 2242795 3540Transportation 325588 3207 2176173 7945 3417828 13238 5919590 9342Uniform Facilities 760727 7492 638371 2331 2588286 10025 3987385 6293Education, Study 72450 714 290517 1061 859913 3331 1222880 1930Others 251763 20667 11031981 229844 4160273 533368 15444017 227186

Operational Expenditure (Rs) ----M O U N T A I N----

Printing, Stationary 605725 24120 514116 20984 3332109 42643 4451949 34848Electricity, Water 46306 1920 288367 17477 1989844 29637 2324517 21573Exam expenditure 336558 13402 439085 17922 26068989 358879 26844632 219583Books and Uniform 526800 95782 168834 21104 613553 20452 1309187 30096Functions and refreshments

121970 4857 354402 14465 4472062 57231 4948435 38735

Traveling expenses 77340 3080 77867 3178 1337156 17112 1492363 11682Communication 201054 9303 260437 10630 1183227 16991 1644717 14209Advertisement 136789 5447 162150 6618 2896857 37073 3195796 25016Maintenance and transports

697646 27781 559226 22826 3301026 42245 4557897 35678

Sports and Tour 158749 10043 221113 9025 1030659 21137 1410520 15837Extra-activity, prizes 116169 6912 234583 10663 4653556 108830 5004308 61353Library, Magazines 47859 3028 542589 31005 3689757 53755 4280205 41985Fuel 29000 9667 5400 5400 122296 4726 156696 5244Lab, science, research 5800 231 75800 3094 1583019 20259 1664619 13030Hostel Expenses 2602194 103621 2700000 110204 2038648 26090 7340842 57461Renting (Vehicle etc) 811560 58782 80750 10094 2366000 157733 3258310 88526Land Renting 301426 12003 415000 16939 551397 7057 1267823 9924Security and cleaning 64828 5062 549000 68625 72139 4243 685967 18144Other Expenses 174600 14789 250400 17886 4380480 97604 4805479 67983

--------H I L L (Outside Kathmandu Valley)-------- Printing, Stationary 5583612 35201 52364656 135832 10688626 34015 68636894 79962Electricity, Water 2871751 22937 19921862 59032 4932098 25349 27725711 42185Exam expenditure 5319724 31643 22466605 58786 36925747 124129 64712076 76332Books and Uniform 3549903 58435 7041518 34201 10528920 51186 21120341 44715Functions and refreshments

2631832 14901 9722250 24365 5153196 14776 17507278 18939

Traveling expenses 278387 1576 2242927 5621 3734588 10708 6255902 6768Communication 1341822 10884 7094081 20896 2850586 11626 11286488 15942Advertisement 1232529 6978 4436265 11118 3677461 10544 9346255 10111Maintenance and transports

1924387 10896 19766370 49537 8401158 24089 30091916 32553

Sports and Tour 1625126 11210 8243415 25941 3076628 14636 12945168 19236Extra-activity, prizes 852899 5327 8667483 27546 2306329 10632 11826711 17098Library, Magazines 820872 6568 3977821 12728 3180201 11259 7978894 11082Fuel 1865653 45504 8415236 43480 4417312 64464 14698201 48498Lab, science, research 586052 3318 8185267 20513 1406484 4033 10177803 11010Hostel Expenses 10512739 59522 100216551 251155 11826574 33910 122555863 132579Renting (Vehicle etc) 4715783 42922 47141876 173319 4064487 67367 55922146 126464Land Renting 1948700 11033 17054425 42741 7434171 21316 26437296 28599

Security and cleaning 486172 6250 5459172 28404 1099237 13968 7044581 20204Other Expenses 988131 18594 24255521 99028 48642286 225861 73885937 143903

-------T A R A I ------- Printing, Stationary 12460101 17112 42723612 52579 88692012 246839 143875725 75723Electricity, Water 6951921 11418 19717296 27922 42885313 130719 69554530 42331Exam expenditure 14333596 20901 36356651 52333 118016768 349431 168707015 98186Books and Uniform 2488190 10497 10252442 30529 43974232 183872 56714864 69845Functions and refreshments

5463712 7493 13892710 17098 117971866 327416 137328288 72201

Traveling Expenses 3416684 4686 4502732 5541 21135817 58660 29055233 15276Communication 3415167 7744 8773836 15255 83342342 256446 95531345 71231Advertisement 2034262 2790 5724198 7045 6851754 19016 14610214 7681Maintenance and transports

6986535 9581 23447560 28857 16324480 45307 46758575 24583

Sports and Tour 4548559 8105 10195153 15807 38846985 130181 53590697 35619Extra activity, prizes 3340677 6184 12374719 21837 8605215 33150 24320611 17798Library, Magazines 1707736 3390 6208641 10397 13142396 41558 21058773 14860Fuel 9745853 74343 29413666 104525 26076339 154997 65235858 112333Lab, science, research 990771 1359 4576675 5632 15584630 43253 21152076 11121Hostel Expenses 12503795 17148 44447140 54701 49850457 138354 106801392 56151Renting (Vehicle etc) 15328851 44004 29583358 68778 34808106 221570 79720315 85210Land Renting 2647781 3631 6234301 7672 16591902 46049 25473984 13393Security and cleaning 5581534 17582 5936475 19989 5284445 31544 16802454 21488Other Expenses 6151498 15815 23270293 38925 19001715 71037 48423506 38606

----K A T H M A N D U – V A L L E Y---- Printing, Stationary 4345410 47565 21956478 83430 47326787 183302 73628675 120167Electricity, Water 3181494 39193 17068256 81131 24759019 98961 45008768 83081Exam expenditure 4047196 49644 19102635 83073 42259914 180561 65409745 119903Books and Uniform 1120965 35932 8961055 74449 12855977 89568 22937997 77731Functions and refreshments

3386409 33351 81565599 297781 21890122 84783 106842129 168616

Traveling Expenses 364473 3589 2169324 7920 8223981 31852 10757778 16978Communication 1602503 39280 8162636 41711 20955115 93243 30720254 66606Advertisement 1232804 12141 6481809 23664 50138420 194192 57853033 91303Maintenance and transports

5378240 52967 28163387 102819 44122411 170891 77664039 122568

Sports and Tour 2377919 25313 4850016 27840 13943134 67093 21171069 44480Extra activity, prizes 2284867 37358 6886582 41358 13494636 71630 22666085 54477Library, Magazines 723634 8914 7193717 38266 10284687 46058 18202037 36961Fuel 3471878 113404 27491883 319071 28136091 160113 59099852 202048Lab, science, research 684301 6739 2853750 10419 25670404 99424 29208455 46096Hostel Expenses 15931859 156903 89788650 327802 40838706 158173 146559216 231297Renting (Vehicle etc) 16437692 306899 19058702 163497 85277179 560174 120773574 374651Land Renting 30545 301 58249100 212657 22593080 87505 80872725 127632Security and cleaning 1279141 38532 4889744 51969 12852695 82643 19021580 67260Other Expenses 6088319 75002 16992773 94927 125647891 767215 148728983 350812

Other Expenses in Private Schools and Colleges (Rs) ----M O U N T A I N----

Non-life Insurance 15000 597 0 0 0 0 15000 117Dividend 0 0 0 0 12000 154 12000 94

Compensation 0 0 46050 1880 0 0 46050 360Scholarship, Gifts 452210 27732 721285 37962 845948 16034 2019443 22931Other Expenses 24368 12184 149216 9948 173584 10211

--------H I L L (Outside Kathmandu Valley)-------- Non-life Insurance 171834 973 759466 1903 80892 232 1012192 1095Dividend 148167 839 1212794 3039 0 0 1360961 1472Compensation 67325 381 16610 42 1120737 3213 1204672 1303Scholarship, Gifts 6993874 49356 23044141 81197 11561217 49276 41599231 63017Other Expenses 16500 786 5519522 142345 2116503 73344 7652525 86340

-------T A R A I ------- Non-life Insurance 17820 24 153214 189 560444 1555 731477 385Dividend 78456 108 224850 277 2520000 6994 2823306 1484Compensation 729264 1000 1726600 2125 46867 130 2502731 1316Scholarship, Gifts 9749932 18812 21272143 45194 26115237 97501 57137312 45462Other Expenses 1925605 54032 5094209 57976 1733148 26781 8752962 46504

----K A T H M A N D U – V A L L E Y---- Non-life Insurance 222865 2195 3382010 12347 3914340 15161 7519215 11867Dividend 0 0 716927 2617 340700 1320 1057627 1669Compensation 262595 2586 0 0 8427769 32642 8690364 13715Scholarship, Gifts 1483690 23779 19657464 146481 28893506 156394 50034660 131208Other Expenses 1487081 126668 16503753 434963 17990834 362114

Income of Private Schools and Colleges (Rs) ----M O U N T A I N----

Student fee income 18537168 738164 132893683 5424232 81253592 1348384 232684442 2117767Student Deposit 335008 28375 387490 30999 8967865 150367 9690363 115435Rents (building etc) 0 0 0 0 25600 328 25600 200Rent from land 0 0 473000 19306 73222 937 546222 4276Sale-stationary, dress 744270 29637 320070 13064 717697 9185 1782037 13949Receipts (dividend) 170157 6776 0 0 1223066 15652 1393223 10906Receipts-other source 496779 124195 4922700 518179 18869276 357644 24288755 366567Donations etc raising 525600 262800 1783880 713552 7499969 228101 9809449 262425

--------H I L L (Outside Kathmandu Valley)-------- Student fee income 182757533 1034756 913374537 2294784 475379457 1363058 1571511527 1701874Student Deposit 1786874 26222 4898050 49996 6087705 49762 12772630 44281Rents – building etc. 0 0 998938 2503 6578817 18863 7577755 8197Rent from land 0 0 0 0 682365 1957 682365 738Sale; stationery, dress 673978 3816 6528026 16360 8720040 25003 15922043 17224Receipts (dividend) 2513 14 3118197 7815 15196191 43572 18316901 19815Receipts-other source 7191372 129825 104457015 856855 47883401 215008 159531789 398824 Donations etc raising 4857340 129037 8044627 490028 92633188 485929 105535154 431301

-------T A R A I ------- Student fee income 439398286 610301 1383015126 1723626 3281837941 9133680 5104251352 2712619Student Deposit 9685695 80526 25952188 263505 13372331 102433 49010214 140303Rents – building etc. 51973 71 731643 900 3265937 9064 4049553 2129Rent from land 20000 27 3845662 4733 38840202 107796 42705864 22453Sale; stationery, dress 2622092 3596 6031007 7422 7227448 20059 15880547 8349Receipts (dividend) 739492 1014 1598277 1967 42423788 117742 44761557 23534Receipts-other source 13817357 63461 43758564 135686 51256659 361023 108832580 159530 Donations etc raising 15283766 178766 27335141 486265 52657665 477414 95276572 378070

----K A T H M A N D U – V A L L E Y---- Student fee income 214822035 2115652 1146137816 4540398 1960767359 7805898 3321727210 5488998Student Deposit 3746567 316611 26912213 416426 59235352 647196 89894132 535128Rents – building etc. 0 0 237357 867 2836839 10987 3074195 4852Rent from land 0 0 0 0 13062066 50591 13062066 20614Sale; stationery, dress 0 0 4074581 14876 12249045 47442 16323626 25762Receipts (dividend) 3041921 29958 835959 3052 1044590 4046 4922470 7769Receipts-other source 8469536 459468 4590447 91744 30130336 334277 43190319 272314 Donations etc raising 4165382 204550 6060380 325322 15040087 400307 25265849 329997

Taxes, Charges, and Fees paid to Government and Other Agencies (Rs) ----M O U N T A I N----

VAT 0 0 0 0 411086 5261 411086 3218Registration etc. fees 56938 2267 47575 1942 19050 244 123563 967Local Taxes 89453 3562 1000 41 3000 38 93453 732Other Taxes 0 0 225000 9184 311829 3991 536829 4202

--------H I L L (Outside Kathmandu Valley)-------- VAT 175190 992 258508 648 22179 64 455876 493Registration etc. fees 475893 2694 1726043 4326 676988 1941 2878924 3114Local Taxes 35496 201 805120 2018 159479 457 1000095 1082Other Taxes 71209 403 392023 982 4225596 12116 4688827 5072

-------T A R A I ------- VAT 214381 294 721445 888 1625549 4512 2561374 1347Registration etc. fees 2572776 3528 931205 1146 7264668 20162 10768649 5662Local Taxes 160735 220 515283 634 554401 1539 1230419 647Other Taxes 558563 766 1300296 1600 3001689 8331 4860549 2555

----K A T H M A N D U – V A L L E Y---- VAT 0 0 447380 1633 1952112 7561 2399491 3787Registration etc. fees 256121 2522 1488108 5433 1095700 4244 2839928 4482Local Taxes 631452 6219 127522 466 1306902 5062 2065876 3260Other Taxes 333856 3288 3088542 11276 13497330 52277 16919728 26702

Financial Transaction made by Private Schools and Colleges (Rs) ----M O U N T A I N----

Loan received 368000 14654 0 0 2320066 29691 2688066 21041Loan given 80000 3186 0 0 3271500 41867 3351500 26234Share bought 700 28 0 0 0 0 700 5Share sold 0 0 0 0 33000 422 33000 258Interest received 4500 179 0 0 839356 10742 843856 6605Interest paid 84000 3345 0 0 69831 894 153831 1204Security bought 0 0 0 0 0 0 0 0Security sold 0 0 0 0 0 0 0 0Savings paper bought 0 0 0 0 0 0 0 0Savings paper sold 0 0 0 0 0 0 0 0Other bought 0 0 0 0 665975 8523 665975 5213Other sold 0 0 0 0 1418448 18153 1418448 11103

--------H I L L (Outside Kathmandu Valley)-------- Loan received 30391404 172073 160406709 402000 8462823 24265 199260935 215557Loan given 3000 17 3090538 7745 36918733 105857 40012270 43285Share bought 829600 4697 5138000 12876 109929 315 6077529 6575Share sold 341665 1934 11496667 28812 3562500 10215 15400832 16660

Interest received 2089633 11831 2728011 6837 8056545 23101 12874188 13927Interest paid 3110446 17611 18049775 45235 1872589 5369 23032810 24916Security bought 100000 566 0 0 129712 372 229712 248Security sold 800520 4532 1476923 3701 0 0 2277443 2464Savings paper bought 0 0 261458 655 0 0 261458 283Savings paper sold 0 0 10929172 27390 0 0 10929172 11823Other bought 0 0 0 0 16745906 48016 16745906 18115Other sold 5260 30 0 0 0 0 5260 6

-------T A R A I ------- Loan received 23002536 31546 55224244 67964 529741111 1470230 607967891 319641Loan given 0 0 2476757 3048 0 0 2476757 1302Share bought 4456207 6111 179361365 220738 864000 2398 184681572 97097Share sold 9434621 12939 2984091 3672 0 0 12418712 6529Interest received 3082237 4227 4126669 5079 2555355 7092 9764261 5134Interest paid 973307 1335 3714970 4572 195906027 543713 200594303 105463Security bought 153844 211 544000 669 2455200 6814 3153044 1658Security sold 452759 621 200000 246 3367140 9345 4019899 2113Savings paper bought 0 0 516000 635 0 0 516000 271Savings paper sold 134340 184 0 0 0 0 134340 71Other bought 12379759 16978 7624812 9384 3600000 9991 23604571 12410Other sold 1929330 2646 491420 605 48272 134 2469023 1298

----K A T H M A N D U – V A L L E Y---- Loan received 17484753 172197 169230405 617830 231789280 897745 418504438 660476Loan given 16204247 159586 34946242 127582 5884074 22790 57034563 90011Share bought 5090909 50137 29212800 106651 23839800 92334 58143509 91761Share sold 101818 1003 10333333 37725 0 0 10435152 16469Interest received 0 0 1706602 6230 6648901 25752 8355502 13186Interest paid 6085471 59932 9651798 35237 5941220 23011 21678490 34213Security bought 509091 5014 0 0 3244779 12567 3753869 5924Security sold 0 0 0 0 0 0 0 0Savings paper bought 0 0 0 0 1527836 5917 1527836 2411Savings paper sold 0 0 0 0 0 0 0 0Other bought 0 0 0 0 60429 234 60429 95Other sold 0 0 0 0 0 0 0 0

Information on Capital/Fixed Assets (Rs) ----M O U N T A I N----

Acquisition: - Construction 883609 35186 2416924 98650 60577428 775242 63877961 500013 - Transportation 0 0 0 0 61240 784 61240 479 - Furniture 443866 27221 418138 44014 4286476 59834 5148480 52834 - Equipment 90450 3602 98650 4027 882716 11297 1071816 8390 - Computer 229157 26022 717650 65241 3718224 95929 4665030 79654 - Software 0 0 38500 1571 15000 192 53500 419 - Books 184606 15636 372548 24837 4364429 74428 4921582 57599 - Maintenance 429875 66135 91000 36400 681320 28531 1202195 36563 - Other 512000 256000 201296 7778 713296 25585Disposal: - Construction 0 0 0 0 0 0 0 0 - Transportation 0 0 0 0 0 0 0 0

- Furniture 0 0 0 0 - Equipment 0 0 243 10 0 0 243 2 - Computer 0 0 0 0 - Software 0 0 0 0 0 0 0 0 - Books 110000 110000 41475 27650 0 0 151475 14426 - Maintenance 320000 160000 0 0 320000 32000 - Other 0 0 0 0

--------H I L L (Outside Kathmandu Valley)-------- Acquisition: - Construction 37057116 209814 120310531 301514 85272443 244502 242640090 262484 - Transportation 3436945 19460 38257645 95879 4205559 12059 45900149 49654 - Furniture 5538873 44625 29419694 109466 13770247 71392 48728814 83189 - Equipment 623943 3533 2424558 6076 2512340 7204 5560841 6016 - Computer 3826118 73177 26527052 147858 6082296 89788 36435466 121681 - Software 197803 1120 1976914 4954 1025008 2939 3199725 3461 - Books 1032989 16323 6659643 34325 4978764 29699 12671397 29819 - Maintenance 494333 12384 9926443 74746 2377437 24788 12798213 47642 - Other 2598200 65305 3183706 48578 15400826 281049 21182732 132291Disposal: - Construction 0 0 0 0 0 0 0 0 - Transportation 150000 849 0 0 0 0 150000 162 - Furniture 0 0 0 0 0 0 - Equipment 0 0 0 0 0 0 0 0 - Computer 0 0 62500 6000 0 0 62500 2199 - Software 0 0 0 0 0 0 0 0 - Books 186764 10986 277635 277635 0 0 464399 23220 - Maintenance 0 0 89 30 89 5 - Other 0 0 830759 55384 0 0 830759 25175

-------T A R A I ------- Acquisition: - Construction 9476930 12997 31979463 39357 102130847 283451 143587240 75491 - Transportation 23076853 31648 5721105 7041 28060519 77878 56858477 29893 - Furniture 16472751 37409 77346570 146074 928513598 4013729 1022332919 851106 - Equipment 2504641 3435 4936679 6076 8880275 24646 16321595 8581 - Computer 10141550 70709 17520951 71633 17270954 137461 44933455 87477 - Software 600785 824 2455135 3022 13855517 38454 16911436 8891 - Books 2665062 8055 5709142 17128 15700359 68163 24074563 26913 - Maintenance 1217854 10816 8909918 55341 5397276 45560 15525048 39599 - Other 5326082 44675 7615984 52629 6119749 146372 19061815 62347Disposal: - Construction 0 0 903 1 2362720 6557 2363623 1243 - Transportation 14470 20 0 0 0 0 14470 8 - Furniture 0 0 135284 3966 135284 3550 - Equipment 0 0 48610 60 0 0 48610 26 - Computer 22485 2249 440300 19809 462785 14360 - Software 0 0 194 0 0 0 194 0 - Books 0 0 0 0 0 0 - Maintenance 0 0 0 0 0 0 - Other 0 0 1671 43 1671 39

----K A T H M A N D U – V A L L E Y---- Acquisition: - Construction 4017791 39569 158128031 577297 238061608 922039 400207429 631600 - Transportation 13620833 134143 52187690 190528 43538580 168630 109347104 172569 - Furniture 8556681 93661 29325870 174183 38575758 200493 76458309 169109 - Equipment 367456 3619 11420337 41694 43463605 168339 55251398 87197 - Computer 1706706 55120 15721888 129543 28294441 206770 45723035 158119 - Software 35336 348 1693695 6183 2949519 11424 4678550 7384 - Books 3612927 71359 4381655 30243 31620232 187755 39614813 108855 - Maintenance 742346 24303 5099319 85362 5376582 81419 11218247 71765 - Other 1752786 90195 15676916 218924 30873461 571806 48303164 333045Disposal: - Construction 0 0 1592890 5815 1727194 6690 3320084 5240 - Transportation 0 0 0 0 0 0 0 0 - Furniture 131922 19150 937580 133940 1069502 77004 - Equipment 0 0 0 0 609 2 609 1 - Computer 934 87 365330 52190 366264 20646 - Software 0 0 0 0 0 0 0 0 - Books 724870 90609 724870 90609 - Other 97 97 97 97

Opening and Closing Stock of the Reference Year (Rs) ----M O U N T A I N----

Opening Stock Goods bought to sell 30000 1195 97500 3980 5425966 69439 5553466 43470Fuel 3403 136 0 0 0 0 3403 27Capital in progress 75450 3004 0 0 21320616 272851 21396066 167481Other 70064 23355 6669489 223209 6739553 204974Closing Stock Goods bought to sell 0 0 18000 735 3526514 45131 3544514 27745Fuel 2723 108 0 0 0 0 2723 21Capital in progress 250000 9955 0 0 21826171 279321 22076171 172804Other 90064 30021 10459850 323034 10549914 298189

--------H I L L (Outside Kathmandu Valley)-------- Opening Stock Goods bought to sell 13584964 76917 3130488 7845 75590207 216740 92305659 99855Fuel 0 0 4934584 12367 54366469 155885 59301053 64151Capital in progress 264417 1497 485771 1217 1279706 3669 2029893 2196Other 2600701 71252 7988761 136198 51703254 889063 62292716 406318Closing Stock Goods bought to sell 12363161 69999 12623645 31636 81321942 233175 106308748 115003Fuel 3075 17 6095838 15277 49791847 142768 55890761 60462Capital in progress 192400 1089 1104837 2769 5148804 14763 6446041 6973Other 2485033 84238 13353760 196652 51427635 1287607 67266428 489758

-------T A R A I ------- Opening Stock Goods bought to sell 15376807 21088 33742480 41526 1512703 4198 50631990 26620Fuel 33000 45 4357440 5363 3657430 10151 8047870 4231Capital in progress 2994496 4107 8018059 9868 8295562 23023 19308117 10151Other 2613492 42672 348711887 3359979 4779451 215614 356104830 1902307

Closing Stock Goods to sell 11145523 15285 30215542 37186 1212240 3364 42573305 22383Fuel 21000 29 0 0 3341419 9274 3362419 1768Capital in progress 26348052 36134 8305246 10221 10801205 29977 45454503 23898Other 2871605 25483 19239072 205143 26023051 445646 48133728 181729

----K A T H M A N D U – V A L L E Y---- Opening Stock Goods bought to sell 6269879 61748 6685180 24406 49140316 190326 62095374 97998Capital in progress 0 0 13024799 47551 15814499 61251 28839298 45514Other 201998 201998 6788669 492726 3778435 397730 10769102 443579Closing Stock Goods bought to sell 6276192 61810 3625495 13236 42156860 163278 52058547 82158Capital in progress 0 0 13094265 47805 64895059 251346 77989324 123081Other 284111 284111 5618226 407775 15889294 772396 21791632 616467 15b. Private Medical and Engineering Schools (Census) Table 3: Item-Wise Total and Mean-per-School of Concerned Variables in Private Medical/Engineering Schools in Nepal

Engineering Medical Total Sum Mean Sum Mean Sum Mean

Number of Employees in Private Medical and Engineering Schools Manager

Paid male 24 2.40 31 4.43 55 3.24 Paid female 1 0.10 5 0.71 6 0.35

Unpaid male. 12 1.20 6 0.86 18 1.06 Unpaid female 1 0.10 3 0.43 4 0.24

Total male 36 3.60 37 5.29 73 4.29 Total female 2 0.20 8 1.14 10 0.59

Technician Paid male 51 5.10 307 43.86 358 21.06

Paid female 0 0.00 513 73.29 513 30.18 Unpaid male. 0 0.00 1 0.14 1 0.06

Unpaid female 0 0.00 10 1.43 10 0.59 Total male 48 4.80 308 44.00 356 20.94

Total female 0 0.00 523 74.71 523 30.76 Teacher





Paid female 54 5.40 102 14.57 156 9.18 Unpaid male. 0 0.00 0 0.00 0 0.00

Unpaid female 0 0.00 0 0.00 0 0.00 Total male 136 13.60 215 30.71 351 20.65

Total female 54 5.40 102 14.57 156 9.18 Other-Staff




Expenditure on Employees of Schools (Rs) Salary + Allowance 66398097 6639810 287106291 41015184 353504388 20794376 Provident/Welfare Fund 368197 36820 3935318 562188 4303515 253148 Life Insurance 0 0 2347663 335380 2347663 138098 Food, Snacks, Lodging 234480 23448 3260165 465738 3494645 205567 Medical Facility 750000 75000 4635616 662231 5385616 316801 Travel Expenses 420000 42000 1144512 163502 1564512 92030 Clothing Expenses 41769 4177 279486 39927 321255 18897 Education & Study Allowance

702490 70249 1324790 189256 2027280 119252

Other Expenditure 18733272 4683318 3707657 1853829 22440929 3740155 Operational Expenditure of Schools (Rs)

Printing, Stationary, & Educational materials

4160020 462224 8778561 1254080 12938581 808661

Electricity, Water 2944501 294450 27040605 3862944 29985106 1763830 Exam expenditure 4183980 464887 5052065 1010413 9236045 659718 Books and Uniform 1440890 240148 1581400 395350 3022290 302229 Functions, refreshments 1307871 130787 1487184 212455 2795055 164415 Traveling expenses 658887 65889 7289357 1041337 7948244 467544 Tel & E-Communication 2029262 202926 5413254 773322 7442516 437795 Advertisement 1788099 178810 5905578 843654 7693677 452569 Maintenance, transports 4226013 422601 17411233 2487319 21637246 1272779 Sports and Ed.-Tour 746802 93350 1992223 284603 2739025 182602 Extra-activity, prizes 1479923 246654 995937 331979 2475860 275096 Library, Magazines 486310 48631 1235258 176465 1721568 101269 Fuel 2837179 315242 8355840 1671168 11193019 799501 Lab, science, research 2544164 254416 16238074 2319725 18782238 1104838 Hostel Expenses 1176000 117600 22262990 3180427 23438990 1378764 Renting (Vehicle etc) 8413103 1051638 7732344 1546469 16145447 1241957 Land Renting 500000 50000 16825695 2403671 17325695 1019159 Security and cleaning 438700 73117 12455223 2075871 12893923 1074494 Other Expenses 1760440 251491 44995727 11248932 46756167 4250561

Other Expenses of Schools (Rs) Non-life Insurance 415700 41570 4909195 701314 5324895 313229 Compensation 150000 15000 0 0 150000 8824 Scholarship, Gifts 5912499 844643 7296716 1459343 13209215 1100768 Other Expenses 329000 65800 100672794 50336397 101001794 14428828

Income of Schools (Rs) Student fee income 153112643 15311264 724032174 103433168 877144817 51596754 Student Deposit 4797200 799533 58172424 14543106 62969624 6296962 Rent from land 20000 2000 513874 73411 533874 31404 Sale-stationary, dress 0 0 240427 34347 240427 14143 Receipts-other source 2315186 385864 116639033 23327807 118954219 10814020 Donations etc raising 8128 8128 8128 8128

Taxes, Charges, and Fees paid by Schools (Rs) VAT 0 0 22291550 3184507 22291550 1311268 Registration, Renewal etc. fees

427000 42700 1523902 217700 1950902 114759

Local Taxes 0 0 337293 48185 337293 19841 Other Taxes 94000 9400 3656475 522354 3750475 220616

Financial Transaction made by Schools (Rs) Loan received 19567000 1956700 814359500 116337071 833926500 49054500 Loan paid 7500000 750000 0 0 7500000 441176 Share bought 0 0 139569500 19938500 139569500 8209971 Share sold 0 0 20140000 2877143 20140000 1184706 Interest received 225000 22500 17193921 2456274 17418921 1024642 Interest paid 1124046 112405 3401668391 485952627 3402792437 200164261

Information on Formation Capital/Fixed Assets in Schools (Rs) Acquisition - Construction 10469000 1046900 1699538535 242791219 1710007535 100588679 - Transportation 1426500 142650 21218201 3031172 22644701 1332041 - Furniture 1303138 217190 51866357 12966589 53169495 5316950 - Machinery Equipment 3393625 339363 432627535 61803934 436021160 25648304 - Computer 21888346 3126907 113964521 22792904 135852867 11321072 Disposal - Transportation 0 0 22400 3200 22400 1318 - Machinery Equipment 0 0 5000 714 5000 294 - Computer 0 0 0 0

15c. CTEVT Table 4: Item-Wise Total, Mean-per-Institute, and Standard Error of Mean of Concerned Variables in Institutes of CTEVT in Nepal

Item of Relevant Variable Total Mean S.E. (Mean)

Number of Employees Paid Male

Administrator 360 3.57 0.258Tutor 781 7.75 0.676

Technician 165 1.64 0.272Other 254 2.52 0.341

Paid Female Administrator 150 1.49 0.179

Tutor 436 4.33 0.519Technician 44 0.44 0.179

Other 111 1.10 0.158Unpaid Male



Unpaid Female Administrator 15 0.15 0.046


Other 0 0.00 0.000Total Male



Total Female Administrator 165 1.64 0.193


Other 111 1.10 0.158Expenditure on Employees (Rs)

Salary/Allowances 125,687,646 1,246,607 121,114Provident fund and other welfare 1,716,174 17,022 4,747Transportation & lodging facilities 1,241,111 12,310 3,412Medical, uniform, and food facilities 955,042 9,472 1,785Staff other facilities 1,016,161 38,693 9,447

Operational Expenditure (Rs) Traveling expenses 4,640,528 46,026 10,274

Stationary, publication, office expenses 5,179,608 57,014 5,430Library, Newspaper 3,173,585 33,188 6,568Transportation and fuel 3,137,488 48,804 8,382Electricity, water 4,074,971 43,525 5,073Communication, email 2,876,143 32,502 4,201Lab-expenses 8,028,776 79,632 10,117Exam related expenses 10,681,379 122,788 15,473Education tour, sports and extra activities 4,471,508 44,350 11,924Home,vehicals or other Rent 17,494,641 173,517 26,994Advertisement 5,595,683 55,500 4,926Seminar, Training 1,309,594 12,989 3,451Repairs & Maintenance 3,604,735 35,753 4,692Audit and legal Advice 1,137,376 11,281 4,173Other Expenses 19,255,213 258,525 85,345

Other Expenditure (Rs) Non-life insurance 332,780 3,301 1,313Donation, grants and free-education expenses 8,435,642 83,667 15,925Other Expenses 1,373,395 13,622 4,143

Income from services, renting , and other sources (Rs) Professional/Technical/Teaching income 246,048,985 2,440,386 250,378Land rent 9,916,057 98,350 45,486House or other rent 278,132 2,759 1,874Other type of income 9,849,109 319,628 63,417

Taxes, Fees etc. Paid by Institutes VAT 960,351 9,525 3,828Registration, Renewal etc. fees 822,178 8,155 3,181Local Tax 505,220 5,011 2,174Other types of tax 725,115 7,192 1,763

Financial Transaction made by Institutes (Rs) Loan received 622,061,369 6,169,786 2,632,533Loan given 3,455,714 34,275 17,263Share Bought 420,000 4,166 2,381Share Sold 40,000 397 279Interest received 949,227 9,415 3,901Interest paid 2,459,781 24,397 15,717Security Bought 0 0 0Security Sold 321,429 3,188 2,165Other Bought 2,249,710 22,313 21,956Other Sold 649,286 6,440 4,374

Acquisition and Disposal of capital/Assets (Rs) Vehicles Acquisition 28,383,045 281,511 63,752Vehicles Disposal 5,788,035 57,407 38,471Books Acquisition 5,671,568 56,252 7,918Books Disposal 58,045 576 386Construction Acquisition 18,616,618 184,645 70,293

Construction Disposal 42,170 418 280Machine Equipment Acquisition 6,293,614 62,422 10,533Machine Equipment Disposal 419,736 4,163 2,790Computer Acquisition 5,459,531 54,149 11,240Computer software Acquisition 181,476 1,800 648Furniture Acquisition 27,304,193 270,811 88,647Capital Improvement -Acquisition 1,757,556 17,432 7,566Other Acquisition 1,534,834 15,223 7,577

Information on stock at the beginning and end of reference year (Rs)) Goods purchased for resale (Opening Stock ) 1,643,538 328,708 179,740Goods purchased for resale (Closing Stock) 8,667,089 482,782 161,529 Work in progress (Opening Stock ) 68,835,381 5,828,802 1,928,226Other (Opening Stock) 3,270,695 1,040,676 476,315

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