directives nepal rastra bank

UNIFIED DIRECTIVES
Issued by Nepal Rastra Bank to the Licensed Banks and
Financial Institutions, 2010

(Revised with inclusion of the Unified Directives, 2009 and the
Circulars/Directives/Guidelines issued until July 16, 2010;
Effective from July 17, 2010)

NEPAL RASTRA BANK
CENTRAL OFFICE

BANKS AND FINANCIAL INSTITUTIONS REGULATION
DEPARTMENT
JULY 2010

Content
S. No.

Subject

Page
No

1.

Provisions Relating to Capital Adequacy

1

2.

Provisions Relating to Classification of Loans/advances and Loan Losses

45

3.

Provisions Relating to Single Borrower and Limitation of the Sectoral Credit and
Facilities

67

4.

Provisions Relating to Accounting Policies and Format of Financial Statements

81

5.

Provisions Relating to Mitigation of Risks in Transactions of Licensed Institutions

182

6.

Provisions Relating to Good Corporate Governance

194

7.

Provisions Relating to Timeframe for Implementation of Regulatory Directives
Issued in connection with Inspection and Supervision

213

8.

Provisions Relating to Investment

217

9.

Provisions Relating to Filing of Statistical Returns by Licenced Institutions to Nepal
Rastra Bank

224

10.

Provisions Relating to Transfer or Sale of Promoters Shares of licensed institutions

289

11.

Provisions Relating to Consortium Financing

306

12.

Provisions Relating to Credit Information and Blacklisting

315

13.

Provisions Relating to Compulsory Reserve/Statutory Liquidity

358

14.

Provisions Relating to Opening of Branch/Offices

372

15.

Provisions Relating to Interest Rates

389

16.

Provisions Relating to Collection of Financial Resources

392

17.

Provisions Relating to Lending to Deprived Sector

401

18.

Provisions Relating to Amalgamation, Merger and Upgrading

411

19.

Provisions Relating to Know Your Customers

425

20.

Provisions Relating to Subsidiary