Balance Sheet

The balance sheet is based on the accounting equation: Assets = Liabilities + Equity. It is a snapshot at a point in time, unlike the profit and loss account, which covers a period.

Under NFRS it is called the statement of financial position. A bank's balance sheet differs from that of a trading company:

• Assets include cash in hand, balances with NRB and other banks, placements, investments in government securities, loans and advances to customers (net of impairment), property and equipment, and other assets.
• Liabilities include deposits from customers, due to banks, borrowings, debt securities issued, provisions and other liabilities.
• Equity includes share capital, share premium, retained earnings and reserves such as the general reserve and regulatory reserve.

Items such as letters of credit, guarantees and undrawn commitments are contingent liabilities and are disclosed off-balance sheet. Regulators and analysts use the balance sheet to compute capital adequacy, liquidity, credit-deposit and leverage ratios.

वासलात लेखा समीकरणमा आधारित हुन्छ: सम्पत्ति = दायित्व + स्वपुँजी। यो कुनै मितिको स्थिति हो भने नाफा-नोक्सान हिसाबले अवधिको नतिजा देखाउँछ। NFRS अनुसार यसलाई वित्तीय स्थितिको विवरण भनिन्छ।

बैंकको वासलातमा सम्पत्तितर्फ नगद, नेपाल राष्ट्र बैंक र अन्य बैंकमा मौज्दात, सरकारी ऋणपत्रमा लगानी, ग्राहकलाई कर्जा तथा सापटी (नोक्सानी व्यवस्था घटाएर), स्थिर सम्पत्ति रहन्छन्। दायित्वतर्फ ग्राहक निक्षेप, बैंकलाई तिर्नुपर्ने, सापटी, ऋणपत्र र व्यवस्थाहरू रहन्छन्। स्वपुँजीमा शेयर पुँजी, सञ्चित नाफा र जगेडा पर्छन्। प्रतीतपत्र, बैंक जमानत जस्ता सम्भावित दायित्व वासलातबाहिर खुलाइन्छ।