481 entries
Currency 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later date at a pre-agreed rate.Forex & Trade FinanceCurrent Accountचल्ती खाताA deposit account from which money can be withdrawn at any time on demand, mainly used by businesses for frequent transactions; it usually pays no interest.Deposits & AccountsCurrent Ratioचालु अनुपातThe current ratio compares current assets with current liabilities to show a firm's ability to pay short-term obligations.RatioProfitability & Financial AnalysisCustomer 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 BankingDebt Equity RatioD/Eऋण-स्वपुँजी अनुपातThe debt equity ratio compares a firm's borrowed funds with its shareholders' funds to show financial leverage.RatioProfitability & Financial AnalysisDebt Recovery of Banks and Financial Institutions Act, 2058बैङ्क तथा वित्तीय संस्थाको ऋण असुली ऐन, २०५८The Act that sets up the Debt Recovery Tribunal and Appellate Tribunal to decide and enforce bank and financial institution loan recovery cases quickly.ActBanking Laws (Acts)Debt Service to Income Ratio (DTI)DTIऋण भुक्तानी आम्दानी अनुपातThe debt service to income ratio compares a borrower's total loan repayments (principal and interest) with his or her gross income over the same period.RatioLoans & CreditDeflationअपस्फीतिDeflation 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 & NRBDeposit Insuranceनिक्षेप सुरक्षणProtection under which a deposit guarantee fund pays depositors up to a set limit if their bank or financial institution fails; in Nepal it is provided by the Deposit and Credit Guarantee Fund.Deposits & AccountsDeposit and Credit Guarantee FundDCGFनिक्षेप तथा कर्जा सुरक्षण कोषThe Deposit and Credit Guarantee Fund is the government-owned body that insures small depositors' money in banks and financial institutions and guarantees certain loans to small and medium enterprises, agriculture, microfinance and exports.InstitutionsDeprived Sector Lendingविपन्न वर्ग कर्जाDeprived sector lending is the minimum share of total loans that NRB requires banks to lend to low-income and socially backward people, directly or through microfinance institutions.RatioLoans & CreditDevaluationअवमूल्यनDevaluation is a deliberate official reduction in the value of a currency under a fixed or pegged exchange rate system; revaluation is the opposite.Forex & Trade FinanceDevelopment Bondविकास ऋणपत्रA development bond is a long-term government bond, issued with a fixed coupon for several years, to finance development spending.Economy & MarketsDigital Walletडिजिटल वालेटA digital wallet is an electronic account, usually on a mobile app, that stores prepaid money (e-money) and lets users make payments and transfers.Payments & Digital BankingDirect Debitप्रत्यक्ष डेबिटA direct debit is a payment in which the payee, with the payer's prior authorisation (mandate), collects money directly from the payer's bank account.Payments & Digital BankingDividend Payout Ratioलाभांश भुक्तानी अनुपातThe dividend payout ratio is the share of net profit that a company distributes to shareholders as dividends.RatioProfitability & Financial AnalysisDividend Yieldलाभांश प्रतिफलDividend yield is the annual dividend per share expressed as a percentage of the market price per share.RatioProfitability & Financial AnalysisDocuments against AcceptanceDAAस्वीकृतिविरुद्ध कागजातDocuments against acceptance is a documentary collection in which the shipping documents are released to the importer when the importer accepts a usance bill of exchange promising to pay on a future date.Forex & Trade FinanceDocuments against PaymentDAPभुक्तानीविरुद्ध कागजातDocuments against payment is a documentary collection in which the importer's bank releases the shipping documents to the importer only after the importer pays the bill.Forex & Trade FinanceDormant Accountनिष्क्रिय खाताA deposit account that the bank has classified as inactive because the customer has made no transactions for the period NRB prescribes.Deposits & AccountsDouble Entry Systemदोहोरो लेखा प्रणालीThe double entry system records every transaction in at least two accounts, with equal debit and credit amounts.Profitability & Financial AnalysisDoubtful Loanशंकास्पद कर्जाA doubtful loan is a non-performing loan overdue by 6 months to 1 year, where full recovery is highly uncertain, requiring at least a 50% provision.Asset QualityDrawer, Drawee and Payeeड्रअर, ड्रयी र भुक्तानी पाउने व्यक्तिThe three basic parties to a bill of exchange or cheque: the drawer who writes it, the drawee who is directed to pay, and the payee who is to receive payment.Cheques & InstrumentsDuPont Analysisडुपोन्ट विश्लेषणDuPont analysis breaks return on equity into profit margin, asset turnover and financial leverage to show what drives it.Profitability & Financial AnalysisECL Staging (Stage 1, 2 and 3)ईसीएल स्टेजिङ (स्टेज १, २ र ३)ECL staging is the NFRS 9 method of placing loans in Stage 1, 2 or 3 according to the change in credit risk since they were first recognised, which decides whether 12-month or lifetime expected loss is booked.Asset QualityEMV Chip CardEMVईएमभी चिप कार्डAn EMV chip card is a payment card with an embedded microchip that follows the global EMV standard, generating a unique cryptogram for each transaction to prevent counterfeiting.Payments & Digital BankingEarnings per ShareEPSप्रतिशेयर आम्दानीEarnings per share is the net profit available to ordinary shareholders divided by the weighted average number of ordinary shares outstanding.RatioProfitability & Financial AnalysisEconomic Impact of Remittanceविप्रेषणको आर्थिक प्रभावThe economic impact of remittance refers to how money sent home by migrant workers affects household income, consumption, poverty, the balance of payments, banking liquidity and the wider economy.Economy & MarketsEconomic Liberalisation and Globalisationआर्थिक उदारीकरण र विश्वव्यापीकरणEconomic liberalisation is reducing government controls so markets and the private sector play a larger role; globalisation is the growing integration of national economies through trade, investment, finance, technology and people.Economy & MarketsElectronic Cheque Clearing (ECC)ECCविद्युतीय चेक क्लियरिङ (ईसीसी)Nepal's image-based, MICR cheque processing and settlement system, operated by Nepal Clearing House Limited, in which cheque images and data, not paper cheques, move between banks.Cheques & InstrumentsElectronic Fund TransferEFTविद्युतीय रकमान्तरElectronic fund transfer is any transfer of money from one account to another through electronic systems rather than paper instruments such as cheques or drafts.Payments & Digital BankingElectronic Transaction Act, 2063ETAविद्युतीय (इलेक्ट्रोनिक) कारोबार ऐन, २०६३Nepal's cyber law: it gives legal validity to electronic records and digital signatures, regulates certifying authorities, and defines computer-related offences and the IT Tribunal.ActBanking Laws (Acts)EndorsementदरपीठSigning on the front or back of a negotiable instrument, or on an attached slip, for the purpose of negotiating it (NI Act, 2034, Section 2(थ)).Cheques & InstrumentsEnhanced Customer Due DiligenceECDDबृहत् ग्राहक पहिचानEnhanced due diligence is a stricter level of customer due diligence applied to high-risk customers, requiring extra verification of source of funds, purpose and closer monitoring.Risk & ComplianceEquated Monthly Instalment (EMI)EMIसम मासिक किस्ता (ईएमआई)An EMI is a fixed amount a borrower pays every month, covering both interest and part of the principal, so that the loan is fully repaid by the end of the term.Loans & CreditEquity Share (Ordinary Share)साधारण शेयरAn equity share is a unit of ownership in a company that gives its holder voting rights and a share of profits through dividends, with a residual claim on assets after all creditors are paid.Economy & MarketsEscrow Serviceएस्क्रो सेवाAn escrow service is an arrangement in which a neutral third party, often a bank, holds money or documents until agreed conditions between buyer and seller are fulfilled.Payments & Digital BankingExcess Liquidityअधिक तरलताA situation in which banks hold more loanable funds and reserves than they can lend or invest profitably, beyond what regulation and prudence require.LiquidityExchange Equalization Fundसटही समीकरण कोषA statutory reserve that a bank dealing in foreign exchange builds from revaluation gains on foreign currency holdings, to cushion future exchange rate losses.Capital & BaselExchange Rateविनिमय दरAn exchange rate is the price of one currency expressed in terms of another currency.Forex & Trade FinanceExpected Credit Loss (ECL)ECLअपेक्षित कर्जा नोक्सानी (ईसीएल)Expected credit loss is the probability-weighted estimate of credit losses over a loan's life, measured under NFRS 9 so that banks provide for losses before default rather than after.Asset QualityExposure at Default (EAD)EADडिफल्टका बेलाको कर्जा जोखिम रकमExposure at default is the amount a bank expects to be owed by a borrower at the time the borrower defaults, including undrawn limits that are likely to be used.Asset QualityFATF Grey List (Jurisdictions under Increased Monitoring)FATF ग्रे सूची (बढ्दो निगरानीमा रहेका मुलुक)The grey list is the FATF's public list of jurisdictions that have strategic AML/CFT/CPF deficiencies and have committed to resolve them within agreed timeframes under increased FATF monitoring.Risk & ComplianceFactoringफ्याक्टरिङFactoring is a financial service in which a business sells its short-term trade receivables to a factor at a discount in exchange for immediate cash, often with collection and credit protection services.Forex & Trade FinanceFactors of Productionउत्पादनका साधनFactors of production are the resources used to produce goods and services: land, labour, capital and entrepreneurship.Economy & MarketsFinancial Action Task ForceFATFवित्तीय कारबाही कार्यदलThe FATF is the global inter-governmental body that sets international standards (the FATF Recommendations) against money laundering, terrorist financing and proliferation financing, and publicly lists countries with strategic deficiencies.Risk & ComplianceFinancial Derivativesवित्तीय डेरिभेटिभA financial derivative is a contract whose value depends on (is derived from) the price of an underlying asset such as a currency, interest rate, share, index or commodity.Economy & MarketsFinancial Inclusionवित्तीय समावेशीकरणMaking useful and affordable formal financial services such as accounts, payments, credit, insurance and remittance available to all people and businesses, and encouraging them to use those services.Banking BasicsFinancial Information UnitFIU-Nepalवित्तीय जानकारी इकाईFIU-Nepal is the national agency, housed in Nepal Rastra Bank, that receives, analyses and disseminates suspicious and threshold transaction reports related to money laundering, terrorist financing and proliferation financing.Risk & Compliance