Notwithstanding anything written elsewhere in this regulation, during the study of a project or during the project analysis, if the project is not feasible from the financial point of view, but it is necessary to implement the project from the national point of view, the prior approval of the board may not be implemented. The Government of Nepal can make necessary arrangements to provide the amount (Viability Gap Funding) in the form of a subsidy under the conditions determined by the Board.