32 entries
Balance SheetवासलातA balance sheet is a statement of an entity's assets, liabilities and equity at a specific date.Profitability & Financial AnalysisBalance of PaymentsBoPशोधनान्तर स्थितिThe balance of payments is a systematic record of all economic transactions between a country's residents and the rest of the world over a period.Forex & Trade FinanceBalance of Tradeव्यापार सन्तुलनThe balance of trade is the difference between the value of a country's exports and imports of goods over a period.Forex & Trade FinanceBancassuranceबैंकास्योरेन्सAn arrangement in which a bank sells an insurance company's policies to its customers, acting as a corporate agent, and earns commission.Banking BasicsBank GuaranteeBGबैंक जमानतA bank guarantee is a bank's undertaking to pay a specified amount to a beneficiary if the bank's customer (the applicant) fails to perform an obligation.Forex & Trade FinanceBank Rateबैंक दरThe rate at which NRB provides standing liquidity to banks and financial institutions; it forms the upper bound of the interest rate corridor and is the reference for NRB penalties.Monetary Policy & NRBBank Reconciliation StatementBRSबैंक हिसाब मिलान विवरणA statement prepared to explain and reconcile the difference between the bank balance shown in the cash book (bank column) and the balance shown in the bank statement on the same date.Banking BasicsBank and Financial Institution (BFI)BFIबैंक तथा वित्तीय संस्थाA public limited company licensed by Nepal Rastra Bank under the Bank and Financial Institution Act, 2073 to carry out banking and financial transactions such as accepting deposits and lending.Banking BasicsBank and Financial Institution Act, 2073BAFIAबैङ्क तथा वित्तीय संस्था सम्बन्धी ऐन, २०७३The umbrella Act that governs the incorporation, licensing, capital, governance, operations, merger and liquidation of banks and financial institutions licensed by Nepal Rastra Bank.ActBanking Laws (Acts)Bank for International SettlementsBISअन्तर्राष्ट्रिय फर्स्यौट बैंकThe BIS is an international financial institution owned by central banks that supports their pursuit of monetary and financial stability through international cooperation and acts as a bank for central banks.InstitutionsBanking Offenceबैंकिङ कसुरA banking offence is an act prohibited by the Banking Offence and Punishment Act, 2064, such as opening accounts or withdrawing money without authority, misusing loans or forging bank documents, which harms the banking and financial system.Risk & ComplianceBanking Offence and Punishment Act, 2064BOPAबैङ्किङ्ग कसूर तथा सजाय ऐन, २०६४The Act that defines criminal offences in banking and financial transactions, such as fraudulent accounts, cheque dishonour, loan fraud and misuse of credit, and sets their punishment.ActBanking Laws (Acts)Banking Secrecyबैंकिङ गोपनीयताThe legal duty of a BFI to keep its relationship with customers and their accounts, ledgers and records confidential, except where the law requires disclosure.Banking BasicsBase Rateआधार दरThe base rate is the minimum reference interest rate of a bank, worked out from its cost of funds and regulatory costs, on which the bank adds a premium to price its loans.Loans & CreditBasel Committee on Banking SupervisionBCBSबासेल बैंकिङ सुपरिवेक्षण समितिThe international standard setter for the prudential regulation of banks, hosted by the Bank for International Settlements in Basel, Switzerland. It issued Basel I, II and III.Capital & BaselBasel Iबासेल १The first international capital standard, agreed by the Basel Committee in 1988, requiring banks to hold capital of at least 8% of risk-weighted assets, mainly for credit risk.Capital & BaselBasel IIबासेल २The revised capital framework released by the Basel Committee in June 2004 that made capital more risk-sensitive and organised regulation into three pillars.Capital & BaselBasel IIIबासेल ३The Basel Committee's post-2008 reform package that raises the quality and quantity of bank capital, adds capital buffers and a leverage ratio, and introduces global liquidity standards (LCR and NSFR).Capital & BaselBasic Indicator ApproachBIAआधारभूत सूचक विधिThe simplest Basel method for operational risk capital, in which the charge is a fixed percentage of the bank's average annual gross income over the previous three years.Capital & BaselBearer Chequeधारक चेक (बियरर चेक)A cheque payable to whoever presents it ("pay ... or bearer"), which can be transferred simply by handing it over.Cheques & InstrumentsBeneficial OwnerBOवास्तविक धनीA beneficial owner is the natural person who ultimately owns or controls a customer or on whose behalf a transaction is carried out, even if the account is in another person's or a company's name.Risk & ComplianceBid Bondबोलपत्र जमानतA bid bond is a bank guarantee submitted with a tender that compensates the procuring entity if the bidder withdraws its bid or refuses to sign the contract after being selected.Forex & Trade FinanceBill of Exchangeविनिमेयपत्रA signed written instrument containing an unconditional order by one person to another to pay a certain sum, on a fixed date, after a fixed period or on demand, to a specified person, that person's order, or the bearer (NI Act, 2034, Section 2(छ)).Cheques & InstrumentsBill of LadingB/Lबिल अफ लेडिङA bill of lading is a document issued by a carrier acknowledging receipt of goods for shipment, evidencing the contract of carriage and serving as a document of title to the goods.Forex & Trade FinanceBills Purchase and Discountingबिल्स खरिद तथा डिस्काउन्टिङBills purchase and discounting is short-term finance in which the bank pays a customer the value of a bill of exchange or trade bill before its due date, after deducting interest (the discount), and collects the full amount on maturity.Loans & CreditBlacklistingकालोसूचीBlacklisting is the listing of a defaulting borrower, and related parties, in the Credit Information Bureau's blacklist, which bars them from getting new loans from any bank or financial institution.Loans & CreditBondबन्ड (ऋणपत्र)A bond is a debt security in which the issuer borrows money from investors and promises to pay periodic interest (coupon) and repay the face value at maturity.Economy & MarketsBonus Shareबोनस शेयरA bonus share is a free additional share given to existing shareholders by capitalising the company's accumulated profits or reserves, in proportion to their holdings.Economy & MarketsBook Value per ShareBVPSप्रतिशेयर किताबी मूल्यBook value per share is shareholders' equity on the balance sheet divided by the number of ordinary shares outstanding.RatioProfitability & Financial AnalysisBranchless BankingBLBशाखारहित बैंकिङProvision of basic banking services such as deposits, withdrawals and transfers outside a conventional branch, usually through agents using cards and POS terminals in areas without bank branches.Banking BasicsBreak-even PointBEPसमच्छेद बिन्दुThe break-even point is the level of sales at which total revenue equals total cost, so there is neither profit nor loss.Profitability & Financial AnalysisBusiness Continuity Plan and Disaster RecoveryBCP/DRव्यवसाय निरन्तरता योजना तथा विपद् पुनर्लाभA business continuity plan sets out how a bank keeps critical services running during disruptions such as earthquakes, fires, pandemics or system failures; disaster recovery covers restoring IT systems and data, usually from a backup site.Risk & Compliance