APPENDIX I

EVEREST BANK LIMITED

Balance Sheet
Particulars 2011 2012 2013 2014 2015 2016 2017
Share Capital 1391.57 1761.11 1921.23 2137.38 2742.6 4606.43 7732.72
Reserve Fund 1721.97 2416.17 2906.6 3319.15 4147.77 3907.66 3811.85
A.Total Shareholder
Capital 3113.54 4177.28 4827.83 5456.53 6890.37 8514.09 11544.6
Other Liabilty 559.24 897.38 1084.46 1119.98 7609.14 9092.32 8205.64
Bills payable 49.72 692.39 393.06 370.57 349.32 1365.32 471.72
Proposed Dividend 576.89 30.64 820.19 920.39 141.12 106.5 110.42
Income tax Liability 26.9 9.29 23.93 0 0 0 0
B. Total Current
Liabilities 1212.75 1629.7 2321.64 2410.94 8099.58 11522.6 8787.78
Fixed Deposit 41127.91 50006.1 57720.5 62108.14 83093.79 93735.5 95094.5
Borrowings 482 0 402.36 0 0 2.5 14.76
Debenture & Bonds 300 0 468.84 468.85 1068.84 1068.84 1068.84
C.Long Term Debt 41909.91 50006.1 58591.7 62566.98 84162.62 94806.8 96178.1
Total
liabilities(A+B+C) 46236.2 55813.1 65741.2 70445.08 99152.8 113885 116510

Assets
Cash Balance 1048.99 1700.99 1723.2 2050.03 2065.6 2514.94 3060.84
Bank Balance 5073.86 8662.31 9492.58 11122.75 23050.87 13356 18322.6
Money at Call & Short
Notice 0 0 0 0 0 0 0
Loan & Advance 31057.69 35911 43393.2 47572.02 54482.46 67955.1 77287.8
Other Assets 851.47 1127.29 1237.13 2569.09 3820.78 3934.82 5146.24
A.Total Current
Assets 38032.02 47401.6 55846.1 63313.89 83420.11 82986.9 103817
Fixed Assets 460.25 547.92 631.18 626.99 630.39 678.98 728.38
Investment 7743.92 7863.62 9263.85 6504.19 15102.67 1819.87 11964.6
Non- Banking Assets 0 0 0 0 0 0
B.Total Fixed Assets 8204.17 8411.54 9895.03 7131.17 15733.06 2198.85 12692.9
Total assets (A+B) 46236.17 55813.1 65741.1 70445.08 99152.8 113885 116510
Source: Annual Reports of EBL
 Profit and Loss A/c of EBL
Particular 2011 2012 2013 2014 2015 2016 2017
Income
Interest Income 4331.03 4959.99 4937 5177.6 4996.4 5057.1 6747.2
Commision &
Discount 203.47 233.57 266.8 254.88 303.62 285.94 346.17
Other Operating
Income 148.06 179.82 249.4 309.48 389.01 509.8 565.45
Exchange Gain 46.26 109.68 98.9 67.03 87.27 112.98 94.02
Other Income 57.77 175.49 8.42 99.66 219.6 117.47 59.84
A.Total Income 4786.59 5658.55 5560 5908.6 5995.5 6083.3 7812.6
Expenses
B.Interest
Expenses 2535.88 2873.33 2179 2258.8 2117 1828.5 3009.8
Gross Profit (A-
B) 2250.71 2785.22 3381 3649.8 3878.9 4254.8 4802.2
Less: Other
Operating
Expenses
Staff Expenses 293.13 352.05 461.8 511.86 687.51 699.88 882.33
Office Expenses 383.11 467.29 509.5 544.3 555.22 603.18 681.02
Operating Profit 1574.47 1965.88 2410 2593.6 2636.2 2951.7 3238.9
Less: Non-
Operating
Expenses
Loss from extra
ordinary activities 0.08 0 0.09 0.02 0 4.28 0
Exchange loss 0 0 0 0 0 0 0
Provision for
possible loss -98.3 252.05 98.81 155.97 163.96 163.13 89.73
Provision for staff
Bonus 133.1 155.8 210.1 221.61 224.75 253.44 852.88
Provision for
Income Tax 428.09 467.47 629.9 666.39 673.14 804.21 4.29
Total Non
Operating
expenses 462.81 875.32 938.9 1044 1061.9 1221.5 946.9
Net Profit after
Tax 1111.5 1090.56 1471 1549.6 1574.4 1730.2 2292
Source: Annual Report of EBL
Net Profit to Total Deposit
Net Profit to Total Deposit (EBL)
Year Net Profit Total Deposit Ratio (x) (x-mean)2
2011 1111.5 41127.91 0.02703 0.0000162
2012 1090.56 50006.1 0.02181 0.000014
2013 1471.11 57720.46 0.02549 0.0000062
2014 1549.62 62108.14 0.025 0.000004
2015 1574.36 83093.79 0.0189 0.000017
2016 1730.21 93735 0.0185 0.00002
2017 2291.96 95094.46 0.0241 0.0000012
Mean 0.023 0.00006601
Actual Mean 0.0000094
S.D. 0.000044
C.V. (%) 1.9043

Net Profit to Loan Advance

Net profit to Loan Advance
Year Net Profit Loans & Advance Ratio (x) (x-mean)2
2011 1111.5 31057.69 0.0358 0.000023
2012 1090.56 35910.97 0.0304 0.00000036
2013 1471.11 43393.18 0.0339 0.0000084
2014 1549.62 47572.02 0.0326 0.0000026
2015 1574.36 54482.46 0.0289 0.0000044
2016 1730.21 67955.1 0.0255 0.00003
2017 2291.96 77287.76 0.0297 0.000002
Mean 0.031 0.000071
Actual Mean 0.00000101
S.D. 0.001204
C.V. (%) 3.88

Net Profit to Investment Ratio

Year Net Profit Investment Ratio(x) (X-mean)2

2011 1111.5 7743.92 0.1435 0.0173
2012 1090.56 7863.62 0.1386 0.0186
2013 1471.11 9263.85 0.1588 0.0135
2014 1549.62 6504.19 0.2382 0.0014
2015 1574.36 15102.67 0.1042 0.0292
2016 1703.21 1819.87 0.9507 0.4564
2017 2291.96 11964.56 0.1916 0.0069

mean 0.2751 0.5433

Actual mean 0.0776
S.D 0.1052
C.V(%) 38.24
 APPENDIX II
MACHHAPUCHHRE BANK LIMITED
Balance Sheet of MBL
Particulars 2011 2012 2013 2014 2015 2016 2017
Share Capital 1627.19 2478.79 2478.79 2776.25 3484.12 4666.43 7716.61
Reserve Fund 155.24 169.28 317.88 459.46 566.85 673.77 947.16
A.Total Shareholder
Capital 1782.43 2648.07 2796.67 3235.71 4050.97 5340.2 8663.77
Other Liabilty 154.6 131.48 283.27 329.64 515.37 546.28 1025.81
Bills payable 3.85 31.29 27136.65 10.86 13.46 0.62 2.95
Proposed Dividend 0 0 18.58 15.66 28.05 42.2 443.43
Income tax Liability 3.77 0 0 0 0 0 0
B.Total Current Liabilities 162.22 162.77 27438.5 356.16 556.88 589.1 1472.19
Fixed Deposit 16409.97 21546.39 61.01 37132.09 44205.64 52291.88 58629.08
Borrowings 1251.24 0 0 0 0 1234.29 160.7
Debenture & Bonds 0 0 0 0 0 0 0
C.Long Term Debt 17661.21 21546.39 61.01 37132.09 44205.64 53526.17 58789.78
Total liabilities(A+B+C) 19605.86 24357.23 30296.18 40723.96 48813.49 59455.47 69025.64

Assets
Cash Balance 870.09 1305.79 1522.36 1748.53 2096.96 2107.17 1962.96
Bank Balance 1337.47 4131.43 3521.8 4797.51 6289.58 5890.17 7813.01
Money at Call & Short
Notice 307.94 0 0 0 0 0 0
Loan & Advance 1440.87 15602.7 21164.91 29053.24 3426.13 43636.19 51167.86
Other Assets 546.52 746.71 866.48 753.64 870.31 1088.2 1241.45
A.Total Current Assets 4502.89 21786.63 27075.55 36352.92 12682.98 52721.73 62185.28
Fixed Assets 725.55 865.18 805.47 909.83 756.19 714.58 697.39
Investment 1409.55 1705.42 2415.16 3461.2 4479.14 6019.14 6142.97
Non- Banking Assets 0 0 0 0 0 0 0
B.Total Fixed Assets 2135.1 2570.6 3220.63 4371.03 5235.33 6733.72 6840.36
Total assets (A+B) 6637.99 24357.23 30296.18 40723.95 17198.31 59455.45 69025.64
Source: Annual Reports of MBL
 Profit and Loss Ac of MBL

Particular 2011 2012 2013 2014 2015 2016 2017

Income
Interest Income 2067.75 19226.1 2429.63 2836.36 3109.27 3495.3 5118.03
Commission &
Discount 44.18 45.04 94.4 1159.97 91.62 91.41 124.79
Other Operating
Income 72.4 68.02 148.37 181.02 179.89 226.16 301.27
Exchange Gain 38.58 51.64 38.19 50.98 79.34 118.53 133.25
Other Income 588.33 268.42 277.66 199.72 243.2 158.38 254.31
A. Total Income 2811.24 19659.3 2988.25 4428.05 3703.32 4089.78 5931.65

Expenses
B. Interest
Expenses 1544.73 1500.77 1485.59 1720.37 1753.35 1637.98 2791.04
Gross Profit (A-B) 1266.51 18158.5 1502.66 2707.68 1949.97 2451.8 3170.31
Less: Other
Operating
Expenses
Staff Expenses 164.25 164.95 233.21 279.84 349.63 466.64 495.32
Office Expenses 274.23 309.13 366.49 381.33 412.13 429.33 472.47
Operating Profit 828.03 1768.44 902.96 2046.51 1188.21 1555.83 2202.52
Less: Non-
Operating
Expenses
Loss from extra
ordinary activities -685.51 -367.41 -175.29 -63.48 5.77 5.85 16.11
Exchange loss 0.14 0 2.88 5.19 0 2.02 0
Provision for
possible loss 129.14 7.47 450.32 170.71 196.76 136.89 142.52
Provision for staff
Bonus 1.2 0 21.72 64.4 90.59 129.34 186.04
Provision for
Income Tax 0 0 0 0.097 18.16 14.39 5.31
Total Non
Operating
expenses -555.03 -359.94 299.63 176.92 311.28 288.49 349.98
Net Profit after
Tax 1383.06 2128.38 603.33 1869.59 876.93 1267.34 1852.54
Source: Annual Report of MBL
Net Profit to Total Deposit

Year Net Profit Total Deposit Ratio (x) (x-mean)2

2011 1383.06 16409.97 0.0843 1.8496
2012 2128.38 21546.39 0.0099 2.058
2013 603.33 6101 0.989 71.33
2014 1869.59 37132.09 0.0503 1.943
2015 876.93 44205.64 0.0198 2.029
2016 1267.34 52291.88 0.0242 2.017
2017 1852.54 58629.08 0.0316 1.996
Mean 1.4443 83.22
Actual Mean 11.89
S.D. 0.4926
C.V. (%) 34.11

Net Profit to Loan Advance

Net profit to Loan Advance
Year Net Profit Loans & Advance Ratio (x) (x-mean)2
2011 1383.06 1440.87 0.9599 0.5537
2012 2128.38 15602.7 0.1364 0.0063
2013 603.33 21164.91 0.0285 0.0351
2014 1869.59 29053.24 0.0644 0.023
2015 876.93 3426.13 0.2559 0.0016
2016 1267.34 43636.19 0.029 0.0349
2017 1852.54 51167.86 0.0362 0.0323
Mean 0.2158 0.6869
Actual Mean 0.09813
S.D. 0.1184
C.V. (%) 54.87
Net Profit to Investment Ratio
year Net Profit Investment Ratio (x) (X-mean)2
2011 1383.06 1409.55 0.9812 0.2013
2012 2128.38 1705.42 1.248 0.5119
2013 603.33 2412.16 0.2501 0.0797
2014 1869.59 3461.2 0.5402 0.00006
2015 876.93 4479.14 0.1957 0.1134
2016 1267.34 6019.14 0.2106 0.1036
2017 1852.54 6142.97 0.3016 0.0533
mean 0.5325 1.0633
Actual Mean 1.5189
S.D 0.147
C.V(%) 27.66
 APPENDIX III
NABIL BANK LIMITED

Balance Sheet
Fiscal
Year
Particulars 2011 2012 2013 2014 2015 2016 2017
Share Capital 2029.77 2435.72 3046.05 3656.6 4754.95 6185.5 8041.16
Reserve Fund 2542.29 3017.92 3661.04 4014.64 4764.56 5453.67 6132.25
A.Total Shareholder Capital 4572.06 5453.64 6707.09 7671.24 9519.51 11639.2 14173.41
Other Liabilty 868.44 1207.6 1225.97 5336.17 4385.99 2457.44 2906.01
Bills payable 415.76 179.14 529.58 213.58 243.43 293.51 319.18
Proposed Dividend 608.93 811.91 974.74 1371.23 250.26 711.52 1113.39
Income tax Liability 46.52 51.1 66.87 0.2518 0.9643 0 0
B.Total Current Liabilities 1939.65 2249.75 2797.16 6921.23 4880.64 3462.47 4338.58
Fixed Deposit 49608.4 5490.57 63506.1 75360.8 103957 110211 118684.4
Borrowings 1650.6 311.1 0 0 0 1900 3056.31
Debenture & Bonds 300 300 300 300 300 300 300
C.Long Term Debt 51559 6101.67 63806.1 75660.8 104257 112411 122040.7
Total liabilities(A+B+C) 58099.6 13805.1 73310.4 90253.3 118697 127513 140697.7

Assets
Cash Balance 744.59 1050.67 1140.21 1468.15 1820.2 1640.63 1637.48
Bank Balance 1713.96 3243.38 1602.2 5155.06 16832.5 8851.9 11588.95
Money at Call & Short Notice 2452.51 826.44 1634.3 737.85 323.54 390.01 0
Loan & Advance 38034.1 41605.7 46369.8 54684.1 65501.9 76106 89877.13
Other Assets 1209.99 1559.86 2219.17 2773.99 2412.58 3303.5 4051.04
A.Total Current Assets 44155.1 48286 52965.7 64819.1 86890.8 90292.1 107154.6
Fixed Assets 941.25 894.5 878.46 859.99 827.28 788.03 813.29
Investment 13003.2 14970 16344.4 18283.6 30978.9 36539.3 32729.36
Non- Banking Assets
B.Total Fixed Assets 13944.5 15864.5 17222.9 19143.6 31806.2 37327.3 33542.65
Total assets (A+B) 58099.6 64150.5 73310.6 90253.7 118697 127512 140697.3
Source: Annual Reports of
NABIL BANK
Source: Annual Report of Nabil Bank Limited
 PROFIT AND LOSS A/C OF NABIL BANK

Particular 2011 2012 2013 2014 2015 2016 2017

Income
Interest Income 5258.27 6138.87 5721.11 5652.37 5778.17 6170.46 8116.15
Commision &
Discount 290.86 367.68 405.47 480.96 500.56 508.8 617.15
Other Operating
Income 183.44 207.3 222.39 304.26 271.61 381.21 451.15

Exchange Gain 276..10 447.07 489.05 530 512.48 586.06 647.27

Other Income 14.08 9.94 30.77 38.34 31.64 96.59 164.83
A.Total Income 5746.65 7170.86 6868.79 7005.93 7094.46 7743.12 9996.55

Expenses
B.Interest
Expenses 2946.69 3152.94 2186.3 1938.75 2233.74 1829.49 2586.87
Gross Profit (A-B) 2799.96 4017.92 4682.49 5067.18 4860.72 5913.63 7409.68
Less: Other
Operating Expenses
Staff Expenses 455.62 505.01 652.36 637.87 754.7 787.9 947.01
Office Expenses 403.99 432.88 475.9 557.22 630.01 623.96 678.79
Operating Profit 1940.35 3080.03 3554.23 3872.09 3476.01 4501.77 5783.88
Less: Non-
Operating Expenses
Loss from extra
ordinary activities 3.15 -3.04 -17.45 34 -2.92 -47.3 11.25
Exchange loss
Provision for
possible loss 109.47 413.95 274.51 237.96 169.03 5.08 19.23
Provision for staff
Bonus 192.01 243.07 319.08 33.47 30.17 405.84 526.43
Provision for
Income Tax 572.39 723.7 958.12 994.41 897.22 1201.87 1560.19
Total Non
Operating
expenses 877.02 1377.68 1534.26 1299.84 1093.5 1565.49 2117.1
Net Profit after
Tax 1063.33 1702.35 2019.97 2572.55 2382.51 2936.28 3666.78
Source: Annual Report of Nabil Bank Limited

Net Profit to Total Deposit

 Net Profit to Total Deposit (Nabil)
Year Net Profit Total Deposit Ratio (x) (x-mean)2
2011 1063.33 49608.4 0.0214 0.0058
2012 1702.35 5490.57 0.31 0.0451
2013 2019.97 63506.1 0.0318 0.0043
2014 2572.55 75360.8 0.0341 0.004
2015 2382.51 10395.7 0.2292 0.0173
2016 2936.28 110211 0.0266 0.0051
2017 3666.78 118684.4 0.0309 0.0045
Mean 0.0977 0.0861
Actual Mean 0.0129
S.D. 0.0419
C.V. (%) 42.91

Net Profit to Loan Advance

Net profit to Loan Advance (Nabil)
Year Net Profit Loans & Advance Ratio (x) (x-mean)2
2011 1063.33 38034.1 0.0279 0.00013
2012 1702.35 41605.7 0.04092 0.000003
2013 2019.97 46369.8 0.0436 0.000018
2014 2572.55 54684.1 0.047 0.000059
2015 2382.51 65501.9 0.0364 0.000008
2016 2936.28 76106 0.0386 0.0000005
2017 3666.78 89877.13 0.0408 0.000002
Mean 0.0393 0.0002205
Actual Mean 0.0000315
S.D. 0.0008
C.V. (%) 2.04

Net Profit to Investment Ratio

year Net Profit Investment Ratio (x) (X-mean)2
2011 1063.33 13003.2 0.08177 0.0005
2012 1702.35 14970 0.1137 0.00009
2013 2019.97 16344.4 0.1236 0.0004
2014 2572.55 18283.6 0.1407 0.0013
2015 2382.51 30978.9 0.0769 0.0007
2016 2936.28 36539.3 0.0804 0.0006
2017 3666.78 32729.36 0.112 0.00006
mean 0.1042 0.00365
Actual Mean 0.0005
S.D 0.0086
Nabil C.V(%) 8.28
 APPENDIX IV
NEPAL SBI BANK LIMITED

Balance Sheet
Particulars 2011 2012 2013 2014 2015 2016 2017
Share Capital 2102.97 2355.74 2602.06 3049.08 3883.74 4973.08 8000
Reserve Fund 776.33 841.72 1148.75 1486.72 1762.18 1947.38 2413.68
A. Total Shareholder
Capital 2879.3 3197.46 3750.81 4535.8 5645.92 6290.46 10413.7
Other Liability 419.35 738.2 729.43 711.67 781.35 876.39 1186.1
Bills payable 80.69 78.62 165.35 156.37 178.34 262.94 219.75
Proposed Dividend 93.47 104.7 176.68 186.14 43.47 57.33 56.58
Income tax Liability 0 3.47 0 0 0 0 0
B. Total Current
Liabilities 593.51 924.99 1071.46 1054.18 1003.16 1196.66 1462.43
Fixed Deposit 42415.4 53337.3 59125.7 54493 51628.2 65213.5 81566.1
Borrowings 0 0 0 0 0 4184.7 5309.66
Debenture & Bonds 200 600 800 1000 1000 1000 1000
C. Long Term Debt 42615.4 53937.3 59925.7 55493 52628.2 70398.2 87875.8
Total liabilities(A+B+C) 46088.3 58059.7 64748 61083 59277.3 77885.3 99751.9

Assets
Cash Balance 1007.69 1186.76 1239.45 1527.03 1753.91 1799.38 1984.55
Bank Balance 3870.14 4321.63 6473.94 5127.94 6681.83 8590.44 11245.4
Money at Call & Short
Notice 0 178.25 138.93 0 0 0 0
Loan & Advance 21365.8 26142.1 28788.2 35279.6 39979.2 46975.5 63024.8
Other Assets 516.61 1051.61 1587.97 818.58 912.66 1228.72 1797.7
A. Total Current Assets 26760.2 32880.4 38228.4 42753.1 49327.6 58594.1 78052.5
Fixed Assets 417 715.92 661.59 607.44 630.01 629.97 756.35
Investment 18911 24463.5 25906.2 17722.4 9319.7 19291.3 20943.2
Non- Banking Assets
B.Total Fixed Assets 19328 25179.4 26567.8 18329.8 9949.71 19921.3 21699.5
Total assets (A+B) 46088.3 58059.7 64796.2 61083 59277.3 78515.4 99751.9
Source: Annual Reports
of SBI
Source: Annual Report of SBI Bank Limited
 Profit and Loss A/c of SBI Bank
Particular 2011 2012 2013 2014 2015 2016 2017
Income
Interest Income 3099.91 3769.48 4110.51 3976.65 3821.3 3981.3 5911.16
Commission &
Discount 236.16 255.35 313.69 320.42 340.35 465.79 507.72
Other Operating
Income 95.17 141.76 157.76 217.27 307.69 318.08 447.79
Exchange Gain 70.53 101.14 101.92 107.85 119.47 136.37 220.92
Other Income 182.23 93.87 40.99 80.54 15.91 52.68 32.91
A. Total Income 3684 4361.6 4724.87 4702.73 4604.8 4954.2 7120.5

Expenses
B. Interest
Expenses 2096.04 2770.79 2486.98 2231.6 1773.8 1565.2 2989.08
Gross Profit (A-
B) 1587.96 1590.81 2237.89 2471.13 2830.9 3389 4131.42
Less: Other
Operating
Expenses
Staff Expenses 255.43 289.15 416.56 443.08 552.23 548.99 790.47
Office Expenses 429.74 456.13 477.25 506.03 515.79 616.79 758.69
Operating
Profit 902.79 845.53 1344.08 1522.02 1762.9 2223.3 2582.26
Less: Non-
Operating
Expenses
Loss from extra
ordinary
activities -137.67 -12.2 2.33 4.13 20.04 0 19
Exchange loss
Provision for
possible loss 46.3 78.01 128.04 82.97 116.64 111.35 187.91
Provision for
staff Bonus 65.34 68.67 110.99 131.19 155.75 191.99 217.51
Provision for
Income Tax 188.9 206.55 338.49 388.96 492.02 588.05 657.09
Total Non
Operating
expenses 162.87 341.03 579.85 607.25 784.45 891.39 1081.51
Net Profit after
Tax 739.92 504.5 764.23 914.77 978.44 1331.9 1500.75
Source: Annual Report of SBI Bank Limited
Net Profit to Total Deposit

Net Profit to Total Deposit (SBI)

Year Net Profit Total Deposit Ratio (x) (x-mean)2
2011 739.92 42415.4 0.0174 0.0000012
2012 504.5 53337.3 0.0095 0.00005
2013 764.23 59125.7 0.0129 0.000012
2014 914.77 54493 0.0168 0.00000025
2015 978.44 51628.2 0.0189 0.000007
2016 1331.9 65213.5 0.0204 0.000017
2017 1500.75 81566.1 0.0184 0.00004
Mean 0.0163 0.00009
Actual Mean 0.000013
S.D. 0.00014
C.V. (%) 8.31

Net Profit to Loan Advance

Net profit to Loan Advance (SBI)

Year Net Profit Loans & Advance Ratio (x) (x-mean)2
2011 739.92 21365.8 0.0346 0.000074
2012 504.5 26142.1 0.0193 0.000045
2013 764.23 28788.2 0.0265 0.00000025
2014 914.77 35279.6 0.0259 0.00000001
2015 978.44 39979.2 0.0245 0.0000023
2016 1331.9 46975.5 0.0284 0.0000058
2017 1500.75 63024.8 0.0238 0.0000048
Mean 0.026 0.0001322
Actual Mean 0.000019
S.D. 0.000062
C.V. (%) 2.39

Net Profit to Investment Ratio

year Net Profit Investment Ratio (x) (X-mean)2
2011 739.92 18911 0.0391 0.0117
2012 504.5 24463.5 0.0206 0.0161
2013 764.23 25906.2 0.0295 0.0139
2014 914.77 17722.4 0.0516 0.0092
2015 978.44 9319.7 0.1049 0.0018
2016 1331.9 19291.3 0.069 0.0061
2017 1500.75 20943.2 0.0717 0.0057
mean 0.1474 0.0645
actual mean 0.0092
S.D 0.0036
SBI C.V(%) 24.61

APPENDIX V
 NEPAL BANK LIMITED
Balance Sheet
Particulars 2011 2012 2013 2014 2015 2016 2017
Share Capital 1500 1772.83 3716.44 6465 6465 6465 8042.7
Reserve Fund -3000 -4680.6 -3925.4 -3117.9 -2634.1 248.91 3409.09
A.Total Shareholder Capital -1500 -2907.8 -208.98 3347.09 3830.93 6713.91 11451.8
Other Liabilty 2500 3242.36 5557.59 5171.76 6303.24 7319.59 6619.37
Bills payable 65 74.76 101.28 124.07 781.36 36.01 29.51
Proposed Dividend 0 0 0 0 0 0 0
Income tax Liability 0 0 0 0 0 0 0
B.Total Current Liabilities 2565 3317.12 5658.87 5295.83 7084.6 7355.6 6648.88
Fixed Deposit 50000 56052.4 62984.4 69337.6 77998.8 89410 93944
Borrowings 2000 2153.79 2342.74 0 0 0 12.49
Debenture & Bonds 0 0 0 0 0 0 0
C.Long Term Debt 52000 58206.2 65327.1 69337.6 77998.8 89410 93956.5
Total liabilities(A+B+C) 53065 58615.5 70777 77980.5 88914.3 103498 112057

Assets
Cash Balance 10000 1940.99 2378.43 2636.73 3312.65 3469.54 3394.69
Bank Balance 13000.1 12122.7 11810 4022.93 5698.48 12144.8 14278.6
Money at Call & Short Notice 0 0 200 0 250.01 4900 1200
Loan & Advance 20000.2 27670.8 35611.7 39035.6 50970.9 61250 71745.9
Other Assets 3000.11 8138.2 9430.84 9231.76 1065.88 8434.5 8781.65
A.Total Current Assets 46000.4 49872.7 59431 54926 61297.9 90198.9 99400.8
Fixed Assets 64.22 351.06 366.91 389.5 417.82 437.13 475.07
Investment 7000.33 8391.73 10979.1 22664.1 16902.2 12843.4 12181.3
Non- Banking Assets
B.Total Fixed Assets 7064.55 8742.79 11346 23053.6 17320.1 13280.6 12656.4
Total assets (A+B) 53065 58615.5 70777 77980.5 78617.9 103498 112057
Source: Annual Reports of
Nepal Bank
Source: Annual Report of Nepal Bank Limited

Profit and Loss A/c of Nepal Bank

 Fiscal Column
Column1 year Column2 3 Column4 Column5 Column6 Column7
Particular 2011 2012 2013 2014 2015 2016 2017
Income
Interest
Income 3000.12 4051.2 4739.54 5011.23 5121.69 62.63 75.27
Commision
& Discount 200.63 252.63 263.01 238.34 267.15 283.14 387.16
Other
Operating
Income 150.46 179.46 259.64 252.25 287.63 406.51 389.19
Exchange
Gain 50.64 59.64 58.16 42.33 0 34.59 12.15
Other
Income 200.57 380.57 488.86 1025.19 1067.1 2248.56 2120.5
A.Total
Income 3602.42 4923.5 5809.21 6569.34 6743.57 3035.43 2984.3

Expenses
B.Interest
Expenses 1097.14 2197.1 2214.16 2187.65 1810.66 1658.48 1728.4
Gross Profit
(A-B) 2505.28 2726.3 3595.05 4381.69 4932.91 1376.95 1255.9
Less: Other
Operating
Expenses
Staff
Expenses 1000.07 1903.1 1937.11 2496.48 2416.67 2224.55 2366.7
Office
Expenses 400 401.05 497.16 613.92 593.35 648.55 659.98
Operating
Profit 605.21 422.19 1160.78 1271.29 1922.89 -1496.2 -1770.8
Less: Non-
Operating
Expenses
Loss from
extra
ordinary
activities 2.6 3.68 337.7 56.96 61.9 112.5 136.3
Exchange
loss 0 0 0 0 14.99 0 0
Provision for
possible loss 200 252.06 567.76 252.05 454.06 509 706.93
Provision for
staff Bonus 0 15.8 0 0 73.19 36.98 35.1
Provision for
Income Tax 11.32 -18.32 175.56 359.26 812.46 125.77 1326.1
Total Non
Operating 213.92 253.22 1081.02 668.27 1416.6 784.25 2204.5
expenses
Net Profit
after Tax 391.29 168.97 79.76 603.02 506.29 -2280.4 -3975.3
Source: Annual Report of Nepal Bank Limited

:et Profit to Total Deposit

Year Net Profit Total Deposit Ratio (x) (x-mean)2

2011 391.29 50000 0.0078 0.0024
2012 168.97 56052.37 0.003 0.0019
2013 79.76 62984.35 0.0013 0.001764
2014 603.02 69337.6 0.0087 0.00244
2015 506.29 77998.78 0.0065 0.00223
2016 -2280.4 89410.01 -0.026 0.00022
2017 -3975.3 93944.01 -0.042 0.000002
Mean -0.0407 0.01096
Actual Mean 0.00157
S.D. 0.01496
C.V. (%) 36.75

Net Profit to Loan Advance

Net profit to Loan Advance

Year Net Profit Loans & Advance Ratio (x) (x-mean)2
2011 391.29 20000.22 0.0196 0.00348
2012 168.97 27670.84 0.0061 0.0021
2013 79.76 35611.7 0.0022 0.0017
2014 603.02 39035.6 0.0154 0.003
2015 506.29 50970.85 0.0099 0.0024
2016 -2280.4 61250 -0.0372 0.000005
2017 -3975.3 71745.89 -0.0554 0.00026
Mean -0.0554 0.01225
Actual Mean 0.0018
S.D. 0.0158
C.V. (%) 40.13

Net Profit to Investment Ratio

year Net Profit Investment Ratio (x) (X-mean)2

2011 391.29 7000.33 0.0559 0.0116
2012 168.97 8391.73 0.0201 0.0052
2013 79.76 10979.12 0.0073 0.0035
2014 603.02 22664.11 0.0266 0.0062
2015 506.29 16902.24 0.0299 0.0067
2016 -2280.4 12843.44 -0.1776 0.0157
2017 -3975.3 12181.29 -0.3263 0.0752
mean -0.3641 -0.1241
Actual Mean 0.0177
S.D 0.0503
NBL C.V(%) 13.81
 APPENDIX VI
Calculation of ROA, ROE, LnNP, CDR, LnINV, LnTD and LnL&A
Fiscal
year Bank RoA ROE LnNP CDR LnINV LnTD LnL&A
2011 SBI 1.01 16.19 20.42205 50.37274 23.66301 24.47078 23.78506
2012 SBI 0.83 15.02 20.03908 49.01279 23.92045 24.6999 23.98681
2013 SBI 1.19 20.31 20.45438 48.68983 23.97775 24.80293 24.08323
2014 SBI 1.51 22.85 20.63418 64.74153 23.5981 24.72134 24.28657
2015 SBI 1.8 21.51 20.70147 77.43675 22.9554 24.66733 24.41163
2016 SBI 1.7 22.16 21.00987 72.03907 23.68292 24.90093 24.57297
2017 SBI 1.53 20.41 21.12923 77.26837 23.76508 25.12468 24.86679
2011 EBL 2.1 25.57 20.82898 75.51488 22.77017 24.43995 24.15911
2012 EBL 2.11 27.15 20.80996 71.81318 22.78551 24.63541 24.30431
2013 EBL 2.39 31.51 21.10928 75.17816 22.94939 24.77888 24.49357
2014 EBL 2.39 29.04 21.16128 76.59547 22.59571 24.85214 24.58551
2015 EBL 1.85 23.25 21.17711 65.56743 23.43814 25.14324 24.72114
2016 EBL 1.61 20.05 21.27151 72.49667 21.32203 25.26374 24.94211
2017 EBL 1.72 17.49 21.55267 81.27472 23.20521 25.27814 25.0708
2011 Nabil 2.43 29.02 20.78467 76.66867 23.28846 24.62743 24.36175
2012 Nabil 2.8 30.29 21.25528 757.7665 23.42931 22.4263 24.4515
2013 Nabil 3.25 32.78 21.42635 73.01629 23.51715 24.8744 24.55991
2014 Nabil 2.65 27.91 21.66816 74.33864 23.62927 25.02138 24.72484
2015 Nabil 2.06 22.73 21.59142 63.00865 24.15657 25.36724 24.90534
2016 Nabil 2.32 25.61 21.80041 69.05481 24.32165 25.42566 25.05539
2017 Nabil 2.7 26.64 22.02258 75.72784 24.21154 25.49973 25.22171
2011 MBL 0.05 0.5 21.04756 8.780455 21.06654 23.52115 21.08851
2012 MBL 0.16 1.44 21.47863 72.41445 21.25708 23.79347 23.47071
2013 MBL 0.49 5.3 20.21797 346.9089 21.60503 22.53172 23.77561
2014 MBL 1.12 14.05 21.34898 78.24294 21.96488 24.33775 24.0924
2015 MBL 1.26 16.15 20.59194 7.750436 22.2227 24.51212 21.9547
2016 MBL 1.51 18.12 20.96019 83.44735 22.51821 24.68011 24.49915
2017 MBL 1.89 19.28 21.33982 87.27386 22.53857 24.7945 24.65838
2011 NBL 1.07 -21.3 19.78496 40.00044 22.66922 24.63529 23.71901
2012 NBL 0.3 -4.12 18.94523 49.36605 22.85051 24.74955 24.04364
2013 NBL 1.07 -21.3 18.19453 56.54055 23.11926 24.86615 24.29594
2014 NBL 0.92 86.09 20.21746 56.29788 23.84405 24.96225 24.38774
2015 NBL 0.55 12.68 20.04262 65.34827 23.55071 25.07996 24.65452
2016 NBL 2.79 42.88 0 68.50463 23.2761 25.2165 24.83823
2017 NBL 2.78 27.3 0 76.3709 23.22317 25.26596 24.9964
Source: Calculation MS Excel