📊 2.5 वित्तीय विवरण (Financial Statements)
Trial Balance बाट तयार गरिने अन्तिम विवरणहरू:
| विवरण | उद्देश्य | बैंकिङमा |
|---|---|---|
| Trading Account | Gross Profit/Loss निकाल्न | बैंकमा लागू हुँदैन (Manufacturing छैन) |
| Profit & Loss Account | Net Profit/Loss निकाल्न | Interest Income – Interest Expense – Operating Cost |
| Balance Sheet (वासलात) | Assets, Liabilities, Capital देखाउन | NRB Format अनुसार — NFRS/NAS |
| Cash Flow Statement | नगद प्रवाह देखाउन | Operating/Investing/Financing Activities |
🏦 बैंकको Balance Sheet (वासलात) संरचना
| Assets (सम्पत्ति) | Liabilities & Capital (दायित्व र पूँजी) |
|---|---|
| Cash & Bank Balance (Vault + NRB) | Paid-up Capital |
| Money at Call and Short Notice | Reserve & Surplus |
| Investment (T-Bills, Bonds) | Deposits (Savings, FD, Current) |
| Loans & Advances (कर्जा) | Borrowings (NRB, Interbank) |
| Fixed Assets (Property, Equipment) | Other Liabilities |
| Other Assets |
💡 NRB Directive: वाणिज्य बैंकले कम्तीमा Rs. 8 Arba Paid-up Capital राख्नुपर्छ (२०७५ पछि)
📐 2.6 वित्तीय अनुपात (Financial Ratios) — NRB परीक्षाका लागि
| अनुपात | सूत्र | NRB Benchmark |
|---|---|---|
| CAR (पूँजी पर्याप्तता) | Capital / Risk-Weighted Assets × 100 | ≥ 11% (Basel III) |
| NPL Ratio (खराब कर्जा) | Non-performing Loan / Total Loan × 100 | ≤ 5% |
| CCD Ratio | Credit / (Core Capital + Deposit) × 100 | ≤ 80% |
| LCR (तरलता) | High Quality Liquid Assets / Net Cash Outflow | ≥ 100% |
| ROA | Net Profit / Total Assets × 100 | ≥ 1.5% (healthy) |
| ROE | Net Profit / Shareholders’ Equity × 100 | 15–20% (ideal) |
| NIM (Net Interest Margin) | (Interest Income – Interest Expense) / Earning Assets | 3–4% (Nepal avg) |
| Credit-Deposit Ratio | Total Loans / Total Deposits × 100 | Reference indicator |
✍️ १० अंक — “बैंकका वित्तीय अनुपातहरू वर्णन गर्नुस् र तिनको महत्त्व बताउनुस्”
- भूमिका: वित्तीय अनुपात — बैंकको स्वास्थ्य मापन गर्ने औजार
- CAMEL Framework: C-Capital Adequacy, A-Asset Quality, M-Management, E-Earnings, L-Liquidity
- Liquidity Ratios: CRR 4%, SLR 10%, LCR ≥100% — अल्पकालीन दायित्व पूरा गर्ने क्षमता
- Profitability Ratios: ROA, ROE, NIM — नाफा कमाउने क्षमता
- Asset Quality: NPL Ratio ≤5% — खराब कर्जाको अवस्था
- Capital Adequacy: CAR ≥11% — जोखिम बहन गर्ने क्षमता
- NRB Role: NRB ले quarterly Supervision मार्फत CAMEL Rating दिन्छ
- निष्कर्ष: Ratios ले Policy निर्माण, Investor Decision र Regulatory Compliance मा सहयोग गर्छ
🔑 CAMEL = C+A+M+E+L
Capital Adequacy (11%) | Asset Quality (NPL ≤5%) | Management Efficiency | Earnings (ROA≥1.5%) | Liquidity (LCR≥100%)
Spread = Lending Rate – Deposit Rate (Nepal: ~4-5%)
Base Rate: न्यूनतम ब्याजदर — NRB ले quarterly प्रकाशन गर्न लगाउँछ
Capital Adequacy (11%) | Asset Quality (NPL ≤5%) | Management Efficiency | Earnings (ROA≥1.5%) | Liquidity (LCR≥100%)
Spread = Lending Rate – Deposit Rate (Nepal: ~4-5%)
Base Rate: न्यूनतम ब्याजदर — NRB ले quarterly प्रकाशन गर्न लगाउँछ
💡 सम्भावित प्रश्न: “CAR कसरी गणना गरिन्छ?” | “NPL भनेको के हो र यसको असर?” | “NIM र Spread को फरक” | “CAMEL Rating Framework”