CHAPTER–I

INTRODUCTION

1.1 Background of the Study

Banks play a significant role in the development of a country. Bank is a financial

institution, which maintains the self-confidence of various segment of society and
extends credit to the people. The financial institution is an indispensable part for the
upliftment of the country. The financial institution is a vast field comprising of banks,
financial companies, insurance companies, co-operatives, stock exchange and foreign
exchange markets, mutual fund, etc. These institutions collect idle and scattered money
from the general public and finally invest in different enterprises that consequently help
in reducing poverty, increase in life style of people, increase employment opportunities,
and thereby developing society and the country as a whole. Thus, today the financial
institutions have become the base for measuring the level of economic development of a
country.

Nepal is one of the developed countries of the world. Poverty has stood as a serious
challenge to a country. The country is unable to fulfill the national requirement of the
people. In such context, it is realized that without industrial development, it is impossible
to have social and economic development. So for industrial and economic development,
banks play the vital role.

Banking industry has acquired a key in mobilizing resources for finance and social
development of a country. Bank assists both the flow of goods and services from the
producers to the consumer and the financial activities of the government. Banking
provides the country with a monetary system of making payment and also makes loan to
maintain production in the economy.

Commercial bank is an institution, which accepts demand deposits, subject to check and
make short-term loan to business enterprises, regardless of the scope of its other services.
Nowadays, Joint venture Banks (JVBs) are increasing in Nepal. Nepal Arab Bank
Limited (currently named as Nabil Bank Limited) was the first venture bank established

0
in 1984 with 50% invest by Dubai Bank Limited of UAE and of remaining 50% by
Nepalese financial institution comprise 30% and 20% by general public.

In global perspective, joint ventures are the mode of trading through partnership among
nations and also a form of negotiations between various groups of industries and trades
to achieve mutual exchange of goods and services for sharing comparative advantage. A
Joint Venture is the joining of forces between two or more enterprises for the purpose of
carrying out a specific operation (industrial or commercial investment, production or
trade).

Commercial banks have been contributing a lot towards the promotion and expansion of
both export and import trade. They provide both pre-shipment and post-shipment finance
to exporters. They start their operation with automated system, which could easily attract
the elite group of business community due to their prompt served modern management.
In this way, joint venture banks are successful to bring healthy competition among
banks, increase in foreign investment, prompt and expand export- import trade, introduce
new techniques and technologies. All these reveal the vital role and the need of joint
ventures in Nepalese banking sector or financial service industry.

The development of the country is always measured by its economic development

through economic indices. Therefore, every country gives emphasis on the upliftment
and prosperity of its economy. The financial institutes act as intermediaries by
transferring the resources from the point of surplus to the deficit. Anew organized
financial institution includes financial companies, commercial banks and other financial
intermediaries play an important role for the development of the country. They collect
scattered financial resources from the mass and invest them among those who are
associated with the social, commercial and economic activities of the country. The
economic activity of the country can hardly be carried forward without the assistance of
financial institutions. They are indispensable part of the development process.

Commercial banks play an important part for economic development of a country as they
provide capital for the development of the industries, trade and business by investing the
saving collected as deposits from the public. They vender various service to their

1
customer facilitating their economics and social life. Therefore, a competitive and
reliable banking is essential to the nation for the development.

Nowadays, there is less opportunity in banking sector to make investment because of

competition. In this condition, joint venture banks can take initiation in search of new
opportunity, so that they can survive in the competitive market and can earn profit. But
investment is very risk job. For a purposeful, safe, profitable investment, banks must
follow sound investment and fund mobilizing policy.

In recent times, many commercials banks are providing consumer-financing facilities.

They provide direct house loans, home equity loans, vehicle loans, education loans, loan
for household appliances, etc. These all activities affect the cash flows, liquidity and
profitability of the banks.

The study is basically related to analyze the liquidity mobilization of commercial banks
in Nepal. The study has been done with special references to Nepal Arab bank Limited
(NABIL) And Everest Bank Limited (EBL).

1.1.1 Profile of sample banks

A. NABIL Bank Limited

Nabil Bank Limited is the nation’s first private sector bank, commencing its business
since July 1984. Nabil was incorporated with the objective of extending international
standard modern banking services to various sectors of the society. Pursuing its
objective, Nabil provides a full range of commercial banking services through its
52 points of representation. In addition to this, Nabil has presence through over 1500
Nabil Remit agents throughout the nation.
Nabil, as a pioneer in introducing many innovative products and marketing concepts in
the domestic banking sector, represents a milestone in the banking history of Nepal as it
started an era of modern banking with customer satisfaction measured as a focal
objective while doing business. Operations of the bank including day-to-day operations
and risk management are managed by highly qualified and experienced management

2
team. Bank is fully equipped with modern technology which includes international
standard banking software that supports the E-channels and E-transactions.
Nabil is moving forward with a Mission to be “1st Choice Provider of Complete
Financial Solutions” for all its stakeholders; Customers, Shareholders, Regulators,
Communities and Staff. Nabil is determined in delivering excellence to its stakeholders
in an array of avenues, not just one parameter like profitability or market share. It is
reflected in its Brand Promise “Together Ahead”. The entire Nabil Team embraces a
set of Values “C.R.I.S.P”, representing the fact that Nabil consistently strives to be
Customer Focused, Result Oriented, Innovative, Synergistic and Professional.

B. Everest Bank Limited (EBL)

Catering to more than 12 lacs customers, Everest Bank Limited (EBL) is a name you can
depend on for professionalized & efficient banking services. Founded in 1994, the Bank
has been one of the leading banks of the country and has been catering its services to
various segments of the society. With clients from all walks of life, the Bank has helped
the nation to develop corporately, agriculturally & industrially.

Joint Venture Partner

Punjab National Bank (PNB), India’s first Swadeshi Bank, commenced its operation on
April 12, 1895 form Lahore and was the first bank purely managed by Indian with Indian
Capital. During the long history of the Bank, 9 banks have been merged with PNB.
Awards and Recognition during the year 2021-22:

 Best MSME Bank (PSU) in 8th MSME Excellence Awards for FY’21 by
ASSOCHAM.
 Best Data Quality Improvement Award on Commercial Bureau for FY’21
amongst Public sector Banks by TransUnion CIBIL
 Jointly with M/s Infosys won the “Global Banking & Finance Awards 2021” in
the category “Initiative Core Amalgamation” for FY’21 by Global Finance
Review Company.
 Secured 1st position amongst peer banks under Agriculture Infrastructure Fund
(AIF) campaign launched by Ministry of Agriculture and Farmers Welfare.

3
The bank has now total 39,167 delivery channels with a network of 10,098 domestic
branches, 2 International branches, 13,350 ATM’s and 15,719 Business Correspondents.
The Bank is having 2 International branches in Gift city, Ahmedabad and Dubai. The
Bank has two overseas subsidiaries viz. PNB International Ltd. London and Druk PNB
Bank Ltd. Bhutan. Bank has its representative offices in Myanmar and Bangladesh.
As a joint-venture partner (holding 20% equity), PNB has been providing top
management support to Everest Bank Limited under Technical Service Agreement.

Network
Everest Bank Limited (EBL) provides customer-friendly services through its wide
Network connected through ABBS system, which enables customers for operational
transactions from any branches. The bank has 125 Branches, 160 ATM Counters, 32
Revenue Collection Counters and 3 Extension Counters across the country making it a
very efficient and accessible bank for its customers, anytime, anywhere.

1.2 Statement of the Problem

The need of liquidity mobilization for economic development of a country is no more to

question. But we are facing an acute problem of resource mobilization. We have 20
commercial banks in Nepal, which are very much considered to be vital financial
institution to mobilize domestic resources. They have of course a good performance in
the course of mobilizing idle deposits.

The problems associated with commercial banks with regard of liquidity mobilization
and reinvestment aspects are highlighted below:
a. What is the deposit position of the sampled banks?
b. What is the investment position of the sampled banks?
c. What is the relationship between investment, loan & advances and total deposits?
d. Are they maintaining sufficient liquidity?
e. How far the gap between deposits and investments of the sampled banks?

4
1.3 Objectives of the Study

The main objective of the study is to find out the way of utilizing the surplus deposit
funds and right investments for the economic development of a country. The specific
objectives of the study are as follows:
a. To analyze the deposit position of the banks under study.
b. To analyze the investment position of the banks.
c. To measure the profitability of the banks.
d. To provide the suggestions for the improvement on the basis of findings.

1.4 Hypothesis
"This study aims to conduct a comparative analysis of the deposit and investment
positions of Nabil Bank Ltd. and Everest Bank Ltd. in order to assess their respective
financial performance and market competitiveness. By examining key metrics such as
total deposits, types of deposits, investment portfolios, interest rates, and profitability
ratios, this study seeks to uncover insights into the strategies and effectiveness of these
two banks in managing their deposit and investment activities. Through a comprehensive
examination of their financial data and market positioning, this study aims to provide
valuable insights for stakeholders, regulators, and decision-makers in the banking
industry."
Sure, here's the hypothesis presented in point form:
- The study aims to compare the deposit and investment positions of Nabil Bank Ltd. and
Everest Bank Ltd.
- Key metrics to be analyzed include total deposits, types of deposits, investment
portfolios, interest rates, and profitability ratios.
- The objective is to assess the financial performance and market competitiveness of both
banks.
- Insights from the comparative analysis will be valuable for stakeholders, regulators,
and decision-makers in the banking industry.

5
1.5 Significance of the Study

The proper mobilization & utilization of domestic’s resources become indispensable for
any developing country aspiring for a sustainable economic prosperity of the nation. The
success and prosperity of the banks relies heavily upon the successful formulation and
effective implementation of investment policy.

The significances of the study are pointed out as below:

a. The study helps to know how well the banks (Everest Bank Limited), (Nabil
Bank Limited) of Nepal are utilizing the deposits.
b. The study is important to policy makers and academic professionals to formulate
the policies and plans on the basis of the performance of these banks.
c. The study helps these banks to compare each other’s performances and plans
accordingly for future.
d. The study helps these banks to make sound programs and polices based on the
recommendation suggested.
e. The study guides to investors, customers (depositors, loan takers as well as other
types of clients), competitor, personnel of the banks, stockbrokers, dealers,
market makers, etc. to take various decisions regarding deposits and borrowings.

1.6 Review of Literature

Literature review is basically a stock taking of available literature in one’s field of

research. The literature survey, thus, provides us with the knowledge of the status of their
field of research. Therefore, this chapter has its own importance in the study (kothari:
1990-1991)

This chapter includes the review of previous studies, articles, and conceptual framework of
the related studies. To present the real framework of the study, more analysis is not enough
and review of some related materials should be dealt with, to give the research a clear

6
vision. Past study knowledge provides foundation to the present study. So analyzing &
presenting the following parts define this chapter:
1. Conceptual/Theoretical review
2. Review of related studies

1.7 Research Methodology

In the last two chapter’s backgrounds of the commercial banks including JVBs has
already been streamlined and review of literature which possible reviews of relevant
ideas and theories and finding have been discussed. As a result, researcher felt very
comfortable to come to the choice of research methodology. Research methodology
refers to the various sequential steps to be adopted by a researcher in studying a problem
with certain objective.

This chapter basically helps to conclude the deposit and investment aspects of NABIL
and EBL and recommended the useful and meaningful point so that all concern can
achieve something from study. To accomplish the goal the study follows the research
methodology described in this chapter.

1.7.1 Research Design

A research design is the arrangement of condition for collection and analysis of data in a
manner that aims to combine relevance to the research purpose with economic in
procedure. Some financial and statistical tools have been applied to examine facts and
descriptive techniques have been adopted to evaluate deposits and investment of NABIL
and HBI.

1.7.3 Population and Sample

There are all-together 20 commercial banks functioning all over kingdom and most of
their stocks are traded actively in the stock market. In this study convenience sampling
has been used. Two banks are taken as sample bank. They are:
NABIL Bank Limited

7
Everest Bank Limited

1.7. 4 Sources and Data Collection Techniques

This study is conducted on the basis of secondary data. The data relating to the
investment, deposit, loan and advances and profit are directly obtained from the balance
sheet and profit and loss of concerned banks. Supplementary data and information are
collected from the number of institution and regulating authorities like Nepal Rastra
Bank, Security Board Nepal, Nepal Stock Exchange Limited, Ministry of Finance,
Budget Speech of different fiscal years, Economic Survey, National Planning
Commission, etc.

All the secondary data are compiled, processed and tabulated in the time series as per the
need and objective. In other judgment, the reliability of data provided by the banks and
other sources are compiled with the annual reports of auditor. Formal and informal talks
to the concerned data of the departments of the banks where also helpful to obtain the
additional information of the related problems. Similarly, various data and information
are collected from the economics journals, periodicals, bulletins, magazines and other
published and unpublished reports and documents from various sources.

1.7.5 Methods of Data Analysis

To achieve the objective of the study various financial, statistical and accounting tools
have been used in this study. The analysis of data is done according to pattern of data
available. Because of limited time and resources, simple analytical statistical tools such
as graph, percentage, Karl Person’s coefficient of correlation and the method of least
square are adopted in this study. Similarly strong accounting tools such as ratio analysis
has also been used.

The various calculated results obtained through financial, accounting and statistical tools
are tabulated under different headings. Then, they are compared with each other to
interpret the results. To make the study more specific and reliable, the researcher uses
two types of tools for analysis,

8
Financial Tools
Statistical Tools
Financial Tools
For the sake of analysis, various financial tools are used. The basic tools used are ratio
analyses are ratio analysis. Besides it, total deposit, total investment and total income
analysis have been used.

Ratio Analysis
Ratio analysis is a powerful and most widely used tool of financial analysis. Ratio
analysis helps to assess the company’s financial position and performance. A large
number of ratios can be generated from the components of profit and loss account and
balance sheet. There is sound reason for selecting different kinds of ratios for different
types of situation. For this study, ratios are categorized into the following major heading:

A. Liquidity Ratios:
Liquidity refers to the ability of a firm to meet its short term or current obligation. So
liquidity ratios are used to measure the ability of the firms to meet it short term
obligation and from them the present cash solvency as well as ability to remain solvent in
the event of adversities.

Inadequate liquidity can lead to unexpected cash short falls that must be covered at
inordinate costs, thus to reduce profitability. In the worst case, inadequate liquidity can
lead to the liquidity insolvency of the institution. On the other hand excessive liquidity
can lead to low assets yields and contribute to poor earning performance. The following
ratios are developed under the liquidity ratios to identify the liquidity positions:

i. Cash and Bank Balance to Total Deposit Ratio

This is the most important ratio for measuring the short-term solvency position of the
commercial banks. The sound ratio indicated the strong liquid position of the bank to
meet the immediate cash requirement of the customers and creditors. This ratio is
obtained by dividing the total cash with the bank itself by total deposits. It is calculated
as:

Cash & Bank balance to Total Deposit =

9
ii. Cash and Bank Balance to Current Assets Ratio
This ratio measures the extent of the portion of the cash and bank balance over total
current assets maintained by the bank. It also gives a good indicator of liquid assets in
the bank. A moderate ratio is desirable for banks because too high ratio indicates the
excess idle funds and the low ratio signifies the shortage of short term funds of the bank.
However, there is lack of perfect standard regarding this ratio. It is calculated as:

Cash & bank balance to total current assets =

B. Leverage Ratio
These ratios are used to measure the presence of financial risk in a firm due to use of
debt capital in financing acts as the two-edged sword. If there is a trend of profit, use of
leverage in capital structure stimulates the earnings per share of the firms. But if there is
trend of the loss it will intensify the loss of the firms. The major ratio calculated in this
part are:

I. Debt Ratio
Debt ratio is use to measure the extent of the use of total debt including both long-term
and short-term debt in financing total assets of the banks. The higher the amount of total
assets financed with debt capital, the higher will be the financial risk and vice versa.
Debt ratio is calculated by using the following formula:

Debt Ratio =

II. Debt to Equity Ratio

This ratio provides information regarding the amount of debt part that can be covered
through ownership capital. A ratio of 1.0 or more than 100%is considered having higher
degree of financial risk. If debt part is used more in financing assets than equity, it will
lead to higher risk of default and interest. Debt to equity ratio is calculated as follows:

Debt-Equity Ratio =

10
Turnover Ratios
The turnover ratios indicate the extent of the utilization of the total assets of the bank in
credit lending schemes. In simple words, these ratios are used to dictate the level of
mobilization of deposits collected in lucrative sector. The main purpose of bank is to
collect or accept various kinds of deposits and to mobilize them safely in profit
generating sectors.

i. Total Deposit Turnover Ratio

This ratio is calculated to identify how effectively the total deposits are mobilized in the
banks. Higher ratio is desirable for all commercial banks it is calculated by dividing the
total credit (loans) and advances by total deposits. It is calculated as:

Total deposit turnover ratio =

ii. Credit and Advances to Total Assets Ratio

The entire fund obtained through various sources is invested in banks in the form of
various assets. In other words, these are the sectors where the funds collected using
various sources are employed or mobilized so as to get respective returns. Higher ratio is
desirable for commercial banks. However, such lending must be safe, transparent, and
performing. This ratio is calculated as:

Credit & Advance to Total Assets =

D. Profitability Ratios:
Profitability ratios are used to measure the banks overall effectiveness of operation. The
ratios used in this part are one of the good indicators of the best performance. These
ratios are used to indicate the profitability per unit with regards to various areas of the
investment and sources of funds. The major ratios that we consider in this section are:

i. Return on Total Assets Ratio

Return on total assets measures the profitability of the total investment of a firm. The
ratio is useful to measure how well management uses all the assets in the business to
generate an operating surplus. Higher the ratio indicated the higher efficiency in the

11
utilization of total assets and vice versa. The ratio is low due to low profit. In other
words, it is low utilization of bank assets and overuse of higher interests bearing amount
of depth and vice versa in this study, net profit or loss to total assets ratio is examined to
measures the profitability of all the financial resources in bank-assets and is calculated
by applying the following formula:

Net Profit to Total Assets =

ii. Return on Fixed Assets Ratios

This ratio measures the effectiveness of banks in generating profit through the usage of
available fixed assets. This ratio is calculated by dividing the net profit after taxes by net
fixed asset of the banks. It is calculated by applying the following formula:

Return of Fixed assets =

iii. Return on total credit ratio

This ratio measures the overall effectiveness of credit and advances in generating profit.
Higher ratio is desirable for banks. The banks having higher ratio is considered of having
sound credit performance with lower bad debts. This ratio is measured by dividing the
net profit after taxes by total credit and advances. It is calculated by applying the
following formula:

Return on total credit =

iv. Earning per Share (EPS)

EPS is one of the most widely coated statistics when there is a discussion of accompanies
performance or share values. It is the profit after tax figure that is divided by the no of
common shares to calculate the value of earning per shares. This figure tells us what
profit the common shareholders earned for every share held. Company can decide
whether to increase or reduce the number of shares on issues. This decision will
automatically effect the earning per share. The profits available to the ordinary
shareholders are presented by net profit after taxes and preferences dividend. Symbolic
expression of EPS is given below:

12
EPS =

v. Interests Earned to Credit and Advances Ratios

Credit and advances refer to the major part of cells of the banking services. Sound credit
policy with minimal amount of non-performing credit reveals the success of banks in
having better performance. In return, the banks charge interest on their amount of
lending. Thus, a higher ratio is desirable for all kind of financial institutions.

Interests Earned to Credit and Advances =

vi. Non-performing Credit to Credit and Advances Ratios

This ratio is used to identify the share of bad debts or useless credits in the total credit
and advances of banks. In other words, this is the share or credits, which are failed to
generate regular earnings. It is always expressed in percentage. Lower and lower ratio is
desirable for banks. It is calculated as:

Non-performing Credit to Credit and Advances =

None

vii. Du-pont Equation Analysis

The du-pont equation is known as the overall summarized form of ratio analysis. The
profit margin times the total assets turnover gives the return on assets, and this equation
is known as du-point equation. It is calculated as:
Return on Assets (ROA) =Profit margin × Total assets turnover

E. Market Indicator Ratios:

Market indicator ratios or market values ratios are useful in detecting the position or
values of the banks in the market. Under it, following ratios have been calculated:

i. Market Price per Share (MPS)

MPS is determined on the basis of demand and supply of shares in the secondary market.
Various factors affect on the formation of share prices. Those factors may be both the

13
intrinsic (Company Specific) factors and external factors including international
economic scenarios or trends. Higher price is desirable for banks. It is also known as
market value per share.

ii. Book Value per Share

Book value per share represents the total net worth left over to the share of each common
stock after deducting all external liabilities and provisions. The more the value per share
better will be the performance and stronger will be the firm’s position. It is obtained by
dividing the total book net worth of the firm by the number of common stock
outstanding. It is calculated by using the following formula:

iii. Price-Earnings Ratio (P/E Ratio)

It indicates the performance (efficient utilization of funds collected) of the CBs. It
indicates the number of times the earnings are turnover with respect to price in the
market. Higher ratio is desirable since increase in earnings is associated with the increase
in stock’s price. However the high ratio obtained by dividing the low price by very low
earnings is not considered at any cost. The validity of higher P/E ratio lies only when
both the market price and earnings are growing. It is calculated as:

Price-Earnings Ratio =

Statistical Tools
For supporting the study, statistical tool such as Mean, Standard Deviation, Coefficient
of Variation, and diagrammatic cum pictorial tools have been used under it.

i. Arithmetic Mean ( )
Averages are statistical constants, which enables us to comprehend in a single effort of
the whole. It represents the entire data by a single value. It provides the gist and gives the
bird’s eye view of the mass of unwieldy numerical data. It is calculated as:

X =

Where, ∑X = Sum of observation

N = Number of Observation

ii. Standard Deviation (S.D)

14
The standard deviation is the square root of mean squared deviation from the arithmetic
mean and is denoted by S.D or σ. It is used as absolute measures of dispersion or
variability. It is calculated as:

iii. Coefficient of Variation (C.V)

The coefficient of variation is the relative measure based on the standard deviation and is
defined as the ratio of the standard deviation to the mean expressed in percentage. It is
independent unit. Hence, it is a suitable measure for comparing variability of two series
with same or different units. A series with smaller C.V is said to be less variable or more
consistent or more homogeneous or more uniform or more stable than the others and vice
versa. It is calculated as:

C. V =

Where,
= Standard deviation
= Mean

15
1.8 Limitation of the Study

This study is conducted for the partial fulfillment of master’s of business studies, so it
possesses some limitations of its own kind. The limitations of the study are follows:
i. The study is based only on secondary data so it may contain limitation of the
study.
ii. There is in total, 20 commercial banks in the financial market but this researcher
takes only two from them. The sampled banks are Nabil Bank Limited, Everest
Bank Limited.
iii. The study covers the past and present state of the commercial banks in Nepal and
will not make any projection in future.
iv. The study is made within limited timeframe, limited data, and with lack of
research experiments.
v. The study covers the data of only five fiscal years from 2018/19 to 2022/23 and
the conclusion drawn confines only to the above period.
vi. The study is basically based on secondary data, articles, publication, and journals
of the respective banks, which may or may not provide exact vision of the field.
Hence, the findings will be in accordance of the data personal judgment sampling
to draw the sample.

1.9 Organization of the Study

The whole chapter is divided into five different chapters. They are:

Chapter I is the introduction chapter. It includes background of the study, focus of the
study, statement of the problems, objective of the study, significance of the study, and
limitation of the study and chapter plan of the study.

Chapter II deals with the review of literature, which includes conceptual/theoretical

review and review related studies

Chapter III is Research methodology which includes research design, population and
sample, sources of data, data collection techniques and data analysis tools.

16
Chapter IV deals with the various analysis and interpretation of data like analysis of
sources and uses of fund of commercial banks, analysis of deposits, loan & advances and
investments of Nepal Arab Bank Limited(NABIL), Everest Bank Limited(EBL),
financial and statistical analysis of primary data.

Chapter V includes summary, findings and conclusions of the study. It also deals with
recommendations suggested.
The list of bibliography and appendixes are given at the last for references.

17
 BIBLIOGRAPHY

Books
Agrawal, N.P. (1981). Analysis of Financial Statements, New Delhi : S.Chand &
Publishing Co.

American Institute of Banking, (1972). Principle of Banking, Operation; USA : Irwin

Inc.

Pant, Prem Raj (2009). Social Science Research and Thesis Writing, Kathmandu:
Buddha Academic Publishers and Distributors Pvt. Ltd.

Shekher, K. C. and Shekher Lekshmy (1998). Banking Theory and Practice. New
Delhi: Vikas Publishing House Pvt. Ltd.

Shrestha, Sunity (1995).Portfolio Behavior of Commercial Banks in Nepal,

Kathmandu: Buddha Academic Enterprises Pvt. Ltd.

Timilsina, Yogendra (1997). Banking Business in Nepal, Kathmandu: Ratna Pustak

Bhandar.

Vaidya, Shakespeare (1998). Project Failures and Sickness in Nepal, Challenges to

Investors for Investment Risk Management, Kathmandu : Monitor Nepal.

Zikmund, W.G. (2009). Business Research Methods, New Delhi: Cengage Learning
India Pvt. L td.

18
A COMPARATIVE STUDY ON DEPOSIT AND INVESTMENT
POSITION OF NABIL BANK LTD. & EVEREST BANK LTD.

A Dissertation submitted to the Office of the Dean, Faculty of Management in partial

fulfillment of the requirements for the Master’s Degree

Submitted By
Kavita Das
Exam Roll No: 41309/21
T.U. Regd. No: 7-2-441-203-2022
Model Multiple College

Janakpurdham, Nepal

19
May, 2025

20