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Nepal Rastra Bank

Formatof InterimFinancial

Statements

for ttAtt, rrBrr and rrctr classFinancial Institutions

February zotg

Banks and Financial Institution RegulationDepartment

Format of lnterim Financial Statements to be published inNews Paper

1

co ndensed c;;il;;i; il;;;; ;rTl;."ciar positionAs on Quarter ended ..20.....

Group Bank

AssetsThis lmmediate This lmmediate

Quarter Previous Quarter Previous YearEnding Year Ending Ending Ending _

Cash and cash equivalentDue from Nepal Rastra BankPtacement with Bank and FinanciaI lnstitutionsDerivative financiaI instrumentsOther trading assetsLoan and advances to B/FlsLoans and advances to customerslnvestment securitiesCurrent tax assetslnvestment in subsidiarieslnvestment in associateslnvestment propertyProperty and equipmentGoodwitt and lntangibte assetsDeferred tax assetsOther assetsTotal Assets

LiabilitiesDue to Bank and Financial lnstitutionsDue to Nepal Rastra BankDerivative fi nanciaI instrumentsDeposits from customersBorrowingCurrent Tax LiabititiesProvisionsDeferred tax [iabititiesOther tiabititiesDebt securities issuedSubordi nated Liabi titiesTotal tiabilitiesEquityShare capitalShare premiumRetained earningsReservesTotal equity attributable to equity holdersNon-controlling interestTotal equityTotat tiabilities and equity

2

Ltd.Condensed Consolidated Statement of Profit or Loss

For the Quarter ended .. 20.....Group Bank

Current Year Previous Year Current Year Previous Year

Particu larsThis

Quarter

Up toThis

Quarter(Yrp)

Up toThis

Quarter(rrp)

ThisQuarter

CorrespondingUp to

This This ThisQuarter Quarter Quarter

rrD)

CorrespondingUp toThis

Quarte(YTD)

lnterest incomeInterest expenseNet interest incomeFee and commission incomeFee and commission expenseNet fee and commission incomeNet interest, fee and commissionincomeNet trading incomeOther operating incomeTotaI operating incomelmpairment charge/ (reversat) fortoans and other losses

Net operating incomeOperating expensePersonneI expensesOther operating expensesDepreciation & AmortizationOperating ProfitNon operating incomeNon operating expenseProfit before income taxlncome tax expense

Current TaxDeferred Tax

Profit/(loss) for the period

Condensed Consolidated Statement of Comprehensive lncome

Profit/(toss) for the periodOther Comprehensive lncomeTota[ Comprehensive lncome

Basic earnings per shareDituted earnings per share

Profit attributable to:Equity hotders of the Bank

Non-controtting i nterest

Total

3

Ratios as per NRB Directive

Group BankParticulars Current Year Previous Year Current Year Previous Year

Corresponding CorrespondingUp to Up to Up to

This This This This This This This Up to This

Quarter Quarter Quarter Quarter Quarter Quarter Qruri", 1W;;trrp) rrp) rrp)Capitat fund to RWA

Non-performing loan (NPL) to totat loan

Total toan loss provision to Total NPL

Cost of Funds

Credit to Deposit Ratio

Base Rate

Interest Rate Spread

Note: Bank and financial institutions shall clearly mention in the interim financial report pubtished in newspaper that detaited interim report has been pubtished in their website.

Disclosure as per other regulatory requirementp

\71

4

Format of lnterim Financial Statements to be Uploaded onWebsite

5

Ltd.Condensed Consolidated Statement of Financial Position

As on Quarter ended . 20.....

Group Bank

AssetsThis lmmediate This lmmediate

Quarter Previous Quarter Previous YearEnding Year Ending Ending Ending

Cash and cash equivalentDue from Nepal Rastra BankPlacement with Bank and Financiat lnstitutionsDerivative financiaI i nstrumentsOther trading assetsLoan and advances to B/FlsLoans and advances to customerslnvestment securitiesCurrent tax assetslnvestment in subsidiarieslnvestment in associateslnvestment propertyProperty and equipmentGoodwitt and lntangibte assetsDeferred tax assetsOther assets

Total Assets

LiabilitiesDue to Bank and Financial lnstitutionsDue to Nepal Rastra BankDerivative financiaI instrumentsDeposits from customersBorrowingCurrent Tax LiabititiesProvisionsDeferred tax liabititiesOther tiabititiesDebt securities issuedSubordi nated Liabi titiesTotal liabilitiesEquityShare capitalShare premiumRetained earningsReservesTotal equity attributable to equity holdersNon-controlling interestTotaI equity

6

Ltd.Condensed Consolidated Statement of Profit or Loss

For the Quarter ended ..20.....

Group Bank

Current Year Previous Year Current Year Previous Year

Corresponding

Up toThis This

Quarter QuarterrrD)

CorrespondingParticu lars

ThisQuarter

Up toThis

Quarterffrpl_

ThisQuarter

ThisQuarter

Up toThis

Quarter(rrD)

Up toThis

Quarte(YTD)

lnterest income

lnterest expense

Net interest income

Fee and commission income

Fee and commission expense

Net fee and commission incomeNet interest, fee and commissionincome

Net trading income

Other operating income

Total operating income

lmpairment charge/ (reversat) forloans and other losses

Net operating income

Operating expense

PersonneI expenses

Other operating expenses

Depreciation & Amortization

Operating Profit

Non operating income

Non operating expense

Profit before income tax

lncome tax expense

Current Tax

Deferred Tax

Profit for the period

7

Statement of Comprehensive lncomeGroup Bank

Current Year Previous Year Current Year Previous Year

Up toThis This

Quarter Quarter([ol

Up to Up toThis This This

Quarter Quarter QuarterffrD) ffrD)

Corresponding

Up toThis This

Quarter Quarter

--gI!,),

CorrespondingParticu lars

ThisQuarter

Profit or loss for the period

Other comprehensive incomea) ltems that will not be reclassified to profit or loss

'Gains/(tosses) from investments in equity instruments measured at fair value-Gain/(toss) on revatuation-Actuarial gain/toss on defined benefit plans-lncome tax relating to above items

Net other compressive income that will not be reclassified to profit or lossb) ltems that are or may be reclassified to profit or loss

-Gains/(tosses) on cash ftow hedge-Exchange gains/(tosses) (arising from transtating financial assets of foreign operation)-lncome tax retating to above items

Net other compressive income that are or may be reclassified to profit or lossc) Share of other comprehensive income of associate accounted as per equity method

Other comprehensive income for the period, net of income taxTotal Comprehensive lncome for the period

Profit attributable to:

Equity hotders of the Bank

Non-controtting i nterest

Total

Earnings per share

Basic earnings per share

Annualized Basic Earnings Per Share

Dituted earnings per share

8

Ratios as per NRB Directive

Group BankParticu lars Current Year Previous Year Current Year Previous Year

Corresponding CorrespondingUp to Up to Up to

This This This This This This This Up ro thrs

Quarter Quarter Quarter Quarter Quarter Quarter Quartcr 1Y,T,\:t(n-D) _(rrp) (YTD) rI ru'|

Capitat fund to RWA

Non-performing loan (NPL) to total loan

Total loan loss provision to Tota[ NPL

Cost of Funds

Credit to Deposit Ratio

Base Rate

lnterest Rate Spread

9

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Ltd.Condensed Consolidated Statement of cash flows

For the Period (............. to............) ended .. 20.......

Group Bank

Uo to Corresponding Uo to Corresponding'j :- Previous Year I .-- Previous Year

a,iJ#". t 1".*;' a,i#;", d,T,Jll'

CASH FLOWS FROM OPEMTING ACTIV]TIES

lnterest received

Fees and other income received

Divided received

Receipts from other operating activitieslnterest paid

Commission and fees paid

Cash payment to emptoyeesOther expense paid

Operating cash flows before changes in operatingassets and liabilities

(lncrease)/Decrease in operating assets

Due from Nepal Rastra Bank

Ptacement with bank and financial institutionsOther trading assets

Loan and advances to bank and financial institutionsLoans and advances to customers

Other assets

lncrease/(Decrease) in operating liabilitiesDue to bank and financial institutionsDue to Nepal Rastra Bank

Deposit from customers

Borrowings

Other tiabitities

Net cash flow from operating activities before tax paid

lncome taxes paid

Net cash flow from operating activities

CASH FLOWS FROM INVESTING ACTIVITIES

Purchase of investment securities

Receipts from sate of investment securities

{

13

Purchase of property and equipment

Receipt from the sate of property and equipment

Purchase of intangibte assets

Receipt from the sate of intangibte assets

Purchase of investment properties

Receipt from the sale of investment properties

Interest received

Dividend received

Net cash used in investing activities

CASH FLOWS FROM FINANCING ACTIVITIES

Receipt from issue of debt securities

Repayment of debt securities

Receipt from issue of subordinated tiabitities

Repayment of subordinated tiabitities

Receipt from issue of shares

Dividends paid

lnterest paid

Other receipt/payment

Net cash from financing activities

Net increase (decrease) in cash and cash equivalents

Cash and cash equivatents at Sawan 1,20.,.....Effect of exchange rate ftuctuations on cash and cash equivatentshetd

Cash and cash equivalents at ......... end 20.....

14

Notes to the lnterim Financial Statements

1, Basis of preparation

2. Statement of Compliance with NFRSs

3. Use of Estimates, assumptions and judgments4. Changes in accounting policies

5. Significant accounting policies

6. Segmental lnformation

A. lnformation about reportable segments

7. Related parties disclosures

8' Dividends paid (aggregate or per share) separately for ordinary shares and other shares.9. lssues, repurchases and repayments of debt and equity securities10. Events after interim period

1 1' Effect of changes. in the composition of the entity during the interim period includingmerger and acquisition

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Revenues from externaI customers

t profit (toss) before tax

B. Reconciliation of reportable segment profit or loss

Tota[ profit before tax forProfit before tax for otherElimination of interElimination of discontinued operationUnatlocated amounts:

15