🏢 3.6 कम्पनी ऐन, २०६३ (Company Act 2063)

नेपालका सबै कम्पनीहरू (बैंकसहित) को दर्ता, संचालन, शासन र विघटनको framework यो ऐनले दिन्छ।

कम्पनीको प्रकार विवरण बैंकिङमा
Public Company (सार्वजनिक) Shares Public लाई Issue गर्न सक्छ; ≥7 Promoters सबै Listed Banks (NABIL, NIBL, etc.)
Private Company (निजी) Max 50 Shareholders; Shares Transfer Restricted केही Finance Companies
Not for Profit Profit distribute गर्न पाउँदैन Cooperatives — NRB Regulate गर्दैन
Corporate Governance Provision विवरण
Board of Directors Min 3, Max 7 Directors; Independent Director requirement
AGM (Annual General Meeting) वार्षिक साधारण सभा — वर्षको ९ महिनाभित्र
Audit Committee Independent Directors majority — Financial Oversight
Dividend Profit बाट मात्र Dividend; Capital Impairment निषेध
Disclosure Annual Report, Financial Statements — Public domain
Insider Trading Company Act + Securities Act — Information Abuse निषेध
💡 NRB + Company Act: Banks are Public Companies registered under Company Act 2063 AND licensed under BAFIA 2073. दुवै ऐनको compliance अनिवार्य। Board Composition, AGM, Financial Disclosure — दुवैले regulate गर्छन्।

💱 3.7 विदेशी विनिमय (नियमन) ऐन, २०१९ (FERA 2019 BS)

विदेशी मुद्राको कारोबार, आयात-निर्यात Payment र Capital Account Transaction लाई यो ऐनले regulate गर्छ।

FERA मुख्य व्यवस्था विवरण
Authorised Dealer NRB ले Forex Transaction गर्न License दिने — BFI हरू
Current Account Trade Payment, Service Payment — Convertible (Open)
Capital Account FDI, Portfolio Investment — Restricted; NRB Approval चाहिन्छ
Remittance Formal Channel मा Remittance — Hundi/Hawala illegal
Export Proceeds Export को Payment Nepal मा ल्याउनुपर्छ — 6 months भित्र
Import Payment L/C मार्फत वा NRB Permission — Invoice/Documents required
Penalty FERA Violation — Forex amount confiscation + Fine
💡 Capital Account Convertibility: Nepal को Capital Account पूर्णतः Convertible छैन — NRB Permission बिना ठूलो Foreign Investment गर्न मिल्दैन। India-Nepal Free Trade (FERA exception) — SAARC context।

🔀 3.8 बैंक तथा वित्तीय संस्था एकाइकरण/मर्जर/प्राप्ति विनियमावली (Merger/Acquisition Byelaws 2068)

NRB ले BFI Consolidation को लागि Merger र Acquisition को विनियमावली बनाएको छ।

प्रकार विवरण
Merger दुई वा बढी BFI मिलेर एउटा नयाँ Entity बन्छ
Acquisition एउटा BFI ले अर्को BFI लाई खरिद गर्छ — Acquirer exists, Target disappears
Absorption सानो BFI ठूलोमा Absorb हुन्छ
Merger Process (NRB) विवरण
Board Resolution दुवै BFI Board ले Merger प्रस्ताव पास
NRB Permission NRB बाट No Objection + Approval
Due Diligence Financial, Legal, IT Audit
Valuation Swap Ratio निर्धारण — Shareholder Value
AGM Approval दुवै BFI का AGM ले ⅔ majority पास
SEBON/Office of Company Registrar Regulatory approval
NRB Final License Merged entity को नयाँ License

Nepal Merger Wave: NRB ले 2068 देखि Merger Policy लागू गरेको — BFI संख्या ~220 बाट ~130 मा घटेको।

✍️ ५ अंक — “NRB ले BFI Merger लाई किन प्रोत्साहन दिन्छ?”

  1. Too Many Banks: Nepal को market size को तुलनामा BFI संख्या बढी
  2. Economies of Scale: ठूलो BFI = Lower Cost, Better Efficiency
  3. Capital Adequacy: Merged entity को Capital Base बलियो हुन्छ
  4. Competition: अत्यधिक Competition → Interest Rate War → System Risk
  5. Systemic Risk: साना Weak BFI ले Financial System मा Instability ल्याउन सक्छ
🔑 Banking Laws Summary:
Constitution 2072: Supreme Law | Federal Structure | 3 Organs
NRB Act 2058: NRB Powers | Monetary Policy | Supervision
BAFIA 2073: BFI Class क/ख/ग/घ | Licensing | NPL 5% | CAR 11%
Banking Offence Act 2064: Fraud/Embezzlement Penalty
AML Act 2064: KYC/STR/CTR/FIU | 3 Stages | FATF Compliance
Company Act 2063: Corporate Governance | AGM | Board
FERA 2019 BS: Forex Regulation | Authorised Dealer
Merger Byelaws 2068: BFI Consolidation Framework
💡 सम्भावित प्रश्न: “Company Act अनुसार AGM को व्यवस्था” | “FERA मुख्य प्रावधानहरू” | “NRB को Merger Policy” | “Corporate Governance भनेको के हो?” | “BAFIA र Company Act बीचको सम्बन्ध”