417 entries
Cash Flow Statementनगद प्रवाह विवरणA cash flow statement shows the cash received and paid by an entity during a period, classified into operating, investing and financing activities.Profitability & Financial AnalysisCash and Vault Managementनगद तथा ढुकुटी व्यवस्थापनThe procedures a bank branch uses to receive, hold, count, record, move and protect cash and valuables in its vault and at its counters.Banking BasicsCentral Bankकेन्द्रीय बैंकThe apex monetary authority of a country that issues currency, conducts monetary policy, regulates banks and acts as banker to the government and to banks. In Nepal this is Nepal Rastra Bank.Banking BasicsCentral Bank Digital CurrencyCBDCकेन्द्रीय बैंक डिजिटल मुद्राA CBDC is a digital form of a country's official currency, issued by and a direct liability of the central bank.Payments & Digital BankingCertificate of OriginCOOउत्पत्तिको प्रमाणपत्रA certificate of origin is a document certifying the country in which exported goods were produced or manufactured.Forex & Trade FinanceChargebackचार्जब्याकA chargeback is the reversal of a card transaction initiated by the card-issuing bank on behalf of a cardholder who disputes it.Payments & Digital BankingChequeचेकA bill of exchange drawn on a specified bank and payable on demand (Negotiable Instruments Act, 2034, Section 2(ज)).Cheques & InstrumentsCheque Bounce (Dishonour)चेक अनादर (चेक बाउन्स)Refusal by the drawee bank to pay a cheque, most commonly because the drawer's account has insufficient funds, but also for reasons such as signature mismatch, closed account or stop payment.Cheques & InstrumentsCheque Clearingचेक क्लियरिङ (चेक समाशोधन)The process by which a cheque deposited at one bank (presenting bank) is sent to the bank on which it is drawn (paying bank) for payment, and the resulting amounts are settled between the banks.Cheques & InstrumentsCheque Number and MICRMICRचेक नम्बर र एमआईसीआरMICR is the line of magnetic-ink characters printed at the bottom of a standard cheque that machines read automatically; it carries the cheque serial number, bank (member) code, branch code, account number and transaction code.Cheques & InstrumentsCheque Truncationचेक ट्रंकेसनStopping the physical movement of a cheque at the presenting bank and sending only its scanned image and data to the paying bank for clearing.Cheques & InstrumentsChief Risk OfficerCROप्रमुख जोखिम अधिकृतThe Chief Risk Officer is the senior official who heads a bank's independent risk management function and reports risk exposures to the board-level risk management committee.Risk & ComplianceClass A: Commercial Bank"क" वर्ग: वाणिज्य बैंकA bank licensed by NRB in class "A" under BAFIA 2073, permitted to carry out the widest range of banking and financial transactions in Nepal.Banking BasicsClass B: Development Bank"ख" वर्ग: विकास बैंकA financial institution licensed by NRB in class "B" under BAFIA 2073 that must use the words "development bank" in its name and may carry out a defined subset of banking transactions.Banking BasicsClass C: Finance Company"ग" वर्ग: वित्त कम्पनीA financial institution licensed by NRB in class "C" under BAFIA 2073 that must use the words "finance company" in its name and may carry out a narrower set of deposit and lending activities.Banking BasicsClass D: Microfinance Financial InstitutionMFI"घ" वर्ग: लघुवित्त वित्तीय संस्थाA financial institution licensed by NRB in class "D" under BAFIA 2073 that provides small loans and related services mainly to low-income groups and their members, and must use "microfinance financial institution" in its name.Banking BasicsClean Note Policyसफा नोट नीतिNRB's policy requiring banks to put only clean, fit notes back into circulation and to separate soiled or damaged notes for return to NRB or a currency chest.Banking BasicsClearing and Settlementक्लियरिङ र फर्छ्यौटClearing is the exchange and reconciliation of payment instructions and calculation of obligations between institutions; settlement is the actual transfer of funds that discharges those obligations.Payments & Digital BankingCollateralधितो सुरक्षणCollateral is an asset that a borrower or a third party offers to a lender as security, which the lender can sell to recover the loan if the borrower defaults.Loans & CreditCommercial Invoiceवाणिज्यिक बीजकA commercial invoice is the seller's bill to the buyer in an international sale, describing the goods, quantity, price, terms of sale and total amount due.Forex & Trade FinanceCompound InterestCIचक्रीय ब्याजInterest calculated on the principal plus interest already earned, so that interest itself earns interest at each compounding period.Deposits & AccountsConnected Borrowers (Group of Related Customers)आपसी सम्बन्ध भएका ग्राहकहरूको समूहConnected borrowers are customers linked by ownership, management, family ties, guarantees or shared collateral, whom NRB treats as one group for the single obligor limit.Asset QualityConsortium Financingसह-वित्तीयकरण कर्जाConsortium financing is a loan given jointly by two or more banks to one borrower or project under an agreement, usually with one bank acting as the lead bank.Loans & CreditConsumer Price IndexCPIउपभोक्ता मूल्य सूचकाङ्कAn index that measures the average change over time in the prices paid by consumers for a fixed basket of goods and services. Its percentage change is the usual measure of inflation in Nepal.Monetary Policy & NRBContactless Paymentसम्पर्करहित भुक्तानीA contactless payment is made by tapping or holding a card, phone or wearable near a reader, without inserting or swiping it.Payments & Digital BankingContingency Funding PlanCFPआकस्मिक कोष योजनाA bank's pre-approved plan setting out how it will raise funds and manage cash flows if it faces a liquidity crisis.LiquidityContribution Marginयोगदान मार्जिनContribution margin is sales revenue minus variable costs, the amount available to cover fixed costs and earn profit.Profitability & Financial AnalysisCore Depositमूल निक्षेपThe stable portion of a bank's deposits that is unlikely to leave even when interest rates change, typically small retail current, saving and fixed deposits from a loyal customer base.Deposits & AccountsCorporate Bankingकर्पोरेट बैंकिङBanking services for large companies, institutions and government entities, covering large loans, working capital, project and consortium finance, trade finance, cash management and treasury products.Banking BasicsCorporate Governanceसंस्थागत सुशासनCorporate governance is the system of rules, structures and practices by which a company is directed and controlled, defining the roles of the board, management, shareholders and other stakeholders.Risk & ComplianceCost-Volume-Profit AnalysisCVPलागत-परिमाण-नाफा विश्लेषणCost-volume-profit analysis studies how changes in costs, selling price and volume affect a firm's profit.Profitability & Financial AnalysisCountercyclical Capital BufferCCyBप्रतिचक्रीय पुँजी बफरA time-varying capital add-on in CET1 that the regulator switches on when credit grows excessively, so banks build extra capital before a downturn and can release it afterwards.Capital & BaselCounterfeit Note Detectionनक्कली नोट पहिचानChecking banknotes for the security features printed by the issuing central bank so that forged notes are identified and kept out of circulation.Banking BasicsCredit Appraisalकर्जा विश्लेषण (क्रेडिट मूल्याङ्कन)Credit appraisal is the bank's assessment of a loan proposal, covering the borrower's repayment capacity, financial position, purpose, collateral and risks, before deciding whether and on what terms to lend.Loans & CreditCredit Cardक्रेडिट कार्डA credit card is a payment card that lets the holder buy goods and services or withdraw cash on credit up to a pre-approved limit and repay later.Payments & Digital BankingCredit Card Loanक्रेडिट कार्ड कर्जाA credit card loan is the revolving, usually unsecured, credit a bank extends through a credit card, which the cardholder repays in full or in part each billing cycle.Loans & CreditCredit Cycle and Loan Managementकर्जा चक्र तथा कर्जा व्यवस्थापनThe credit cycle is the sequence of steps a loan goes through in a bank, from application and appraisal to sanction, documentation, disbursement, monitoring and final recovery or closure.Loans & CreditCredit Information Bureau of NepalCIBकर्जा सूचना केन्द्रThe Credit Information Bureau is the institution that collects borrowers' credit information from banks and financial institutions, provides credit reports to lenders, and maintains the blacklist of wilful and serious defaulters.InstitutionsCredit Information and Blacklistingकर्जा सूचना तथा कालोसूचीCredit information is the record of borrowers' loans and repayment history that banks share through Credit Information Bureau of Nepal Ltd, which also keeps the blacklist of defaulters.Loans & CreditCredit Ratingक्रेडिट रेटिङ (साख मूल्याङ्कन)A credit rating is an independent assessment by a rating agency of a borrower's or an instrument's ability and willingness to repay debt on time, shown as a letter grade.Loans & CreditCredit Riskकर्जा जोखिमCredit risk is the risk of loss when a borrower or counterparty fails to repay principal or interest, or otherwise fails to meet agreed obligations.Risk & ComplianceCrossed Chequeरेखाङ्कित चेकA cheque with two parallel lines across its face, which can be paid only to a banker (general crossing) or to the named banker (special crossing), not in cash over the counter.Cheques & InstrumentsCurrency ChestनोटकोषA store of NRB-owned currency kept at a designated bank branch in places without an NRB office, from which banks draw fresh notes and to which they deposit surplus and unfit notes.Banking BasicsCurrency Convertibilityमुद्राको परिवर्त्यताCurrency convertibility is the freedom to exchange a domestic currency into foreign currency, and vice versa, at market-determined or official rates for specified purposes.Forex & Trade FinanceCurrency Managementमुद्रा व्यवस्थापनThe central bank's function of designing, printing, issuing, distributing, withdrawing and destroying banknotes and coins, so that the economy has enough clean, genuine currency.Monetary Policy & NRBCurrency Swapमुद्रा स्वापA currency swap is an agreement in which two parties exchange amounts in two currencies now and reverse the exchange at a later date at a pre-agreed rate.Forex & Trade FinanceCurrent Accountचल्ती खाताA deposit account from which money can be withdrawn at any time on demand, mainly used by businesses for frequent transactions; it usually pays no interest.Deposits & AccountsCustomer Complaint and Grievance Handlingग्राहक गुनासो सुनुवाइThe system a BFI must keep to receive, record, resolve and report customer complaints, with escalation to NRB if the customer is not satisfied.Banking BasicsCustomer Due DiligenceCDDग्राहक पहिचान तथा सम्पुष्टिCDD is the full set of measures a bank takes to identify and verify a customer and beneficial owner, understand the purpose of the relationship, assess risk and keep monitoring transactions throughout the relationship.Risk & ComplianceCustoms Declarationभन्सार प्रज्ञापनपत्रA customs declaration is the document an importer or exporter files with customs, giving details of goods, value and classification so that duties can be assessed and goods cleared.Forex & Trade FinanceDEMAT Accountडिम्याट खाताA DEMAT account holds shares and other securities in electronic (dematerialised) form instead of physical certificates.Payments & Digital BankingDays Past Due (Overdue Period)DPDभाखा नाघेको अवधिDays past due is the number of days by which a scheduled payment of principal or interest is late; it is the main basis for classifying loans in Nepal.Asset QualityDebentureऋणपत्र (डिबेन्चर)A debenture is a debt instrument issued by a company acknowledging a loan from investors, on which the company pays fixed interest and repays the principal at maturity.Economy & MarketsDebit Cardडेबिट कार्डA debit card is a payment card linked to a customer's bank account, so each purchase or withdrawal is deducted directly from the available balance.Payments & Digital BankingDeflationअपस्फीतिDeflation is a sustained fall in the general price level, meaning inflation is negative; disinflation is a fall in the rate of inflation while prices still rise.Economy & MarketsDemand DraftDDड्राफ्ट (डिमान्ड ड्राफ्ट)A bill of exchange drawn by one office of a bank on another of its offices, payable on demand to a specified person or order (NI Act, 2034, Section 2(झ)).Cheques & InstrumentsDemand and Supplyमाग र आपूर्तिDemand is the quantity of a good buyers are willing and able to buy at each price; supply is the quantity sellers are willing to offer at each price. Their interaction sets the market price.Economy & MarketsDepartment of Money Laundering InvestigationDMLIसम्पत्ति शुद्धीकरण अनुसन्धान विभागThe Department of Money Laundering Investigation is the government agency that investigates money laundering, terrorist financing and proliferation financing offences and files cases in court.InstitutionsDepositनिक्षेपMoney placed by customers with a bank or financial institution, with or without interest, that the institution must repay on demand or at maturity.Deposits & AccountsDeposit Collection Auctionनिक्षेप संकलन बोलकबोलAn open market operation in which NRB invites banks and financial institutions to bid to place their surplus funds with NRB for a fixed term, absorbing excess liquidity.Monetary Policy & NRB