ANALYSIS ON DEPOSIT COLLECTION OF

NEPAL BANK, LIMITED

A Project Work Report

By

Babita Adhikari
T.U. Registration No.: ……………..
Symbol No.: …………….

Submitted to:
Faculty of management
Gaurishankar Campus
Tribhuvan University

In Partial Fulfillment of the Requirement for the Degree of

BACHELOR OF BUSINESS STUDIES (BBS)

pokhara
February , 2024

i
 Declaration

I hereby declare that the project work entitled "Analysis of deposit collection of
Nepal Bank Limited" Submitted to the Faculty of Management, Tribhuvan
University, Kathmandu is an original piece of work under the supervision of the
Supervisor Mr. ……………., Faculty Member of the Gaurishankar campus, Pokhara
and is submitted in partial fulfillment of the requirement for the award of the degree
of Business Studies (BBS). This Project Report has not been submitted to any other
university of institution for awards of any degree of Diploma.

….……………………
Babita Adhikari
February, 2024

i
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BIRUWA MULTIPLE CAMPUS
Biruwa-1, Syangja,

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ENDORSEMENT
We hereby endorse the project A Case study "Profitability and Liquidity Position Of
MachhapuchchhereBank Limited" submitted by Balkrishna Paudel (REG. No: 7-2-1168-1-
2017) of Biruwa Multiple Campus, Biruwa, Syangja, partial fulfillment of the requirement
for award of the Degree of Bachelor of Business Studies (BBS) for external evaluation.

……………………. …………………..
NILKANTHA POKHREL BUM BAHADUR RANA
Head, Research committee Campus Chief
Biruwa Multiple Campus Biruwa Multiple Campus

ii
 SUPERVISIOR'S RECOMMENDATION

The project work report entitled A Case study on " Analysis of deposit collection of Nepal
Bank Limited " submitted by Babita Adhikari of Gaurishankar Multiple Campus, hemja-
25,Pokhara, is prepared under my supervision as per the procedure and format requirement laid
by the Faculty of Management, Tribhuvan University, as partial fulfillment of the
requirement for the award of the degree of Bachelor of Business Studies (BBS). I,
therefore, recommend the project work report for evaluation.

Signature:
………………………
Gaurishankar Campus
Date: February 2024

iii
 Acknowledgements

This fieldwork assignment report has been prepared for the partial fulfillment of the
requirement for the degree of Bachelor of Business Studies under the prescribed
format of Faculty of Management, Tribhuvan University, Nepal. This report attempts
to analyze overall Profitability and Liquidity condition of MBL. This report has been
divided into three chapters namely; Introduction, Presentation and Analysis of Data
and Summary and Conclusion.

While bringing this report in this complete from. Various valuable guidance,
suggestion and supports have been received from many individuals. First of all I
would like to thank to my supervisor for his remarkable support and guidance.
Finally, I would like to thank the members of Machhapuchchhere Bank Limited,
Hemja branch who treated us as a family member at the data collection period.

Babita Adhikari

February,2024

iv
 TABLE OF CONTENTS
Declaration i
Endorsement ii
Supervision's recommendation iii
Acknowledgement iv
Table of Contents v
List of Table vi
List of figures vii
Abbreviations viii
CHAPTERI:INTRODUCTION 1
1.1 Background 1
1.2 Profile of organization 2
1.3 Objectives 3
1.4 Rationale 3
1.5 Reviews 4
1.6 Methods 6
1.7 Limitations 10

CHAPTER II: RESULTSANDANALYSIS 11

2.1 Data Presentation 11
2.2 Analysis of Results 20
2.2 Findings 22

CHAPTER III: SUMMARYANDCONCLUSIONS 23

3.1 Summary 23
3.2 Conclusions 24

BIBLIOGRAPHY
APPENDICES

v
 LIST OF TABLES

Table No. Page No.

2.1 Net interest income 12

2.2 Net Interest Margin 13

2.3 Net Profit Margin 14

2.4 Return on Assets 16

2.5 Return on Equity 17

2.6 Total Deposit and Total Loans 19

vi
LIST OF FIGURES

Table No. Page No.

2.1 Net interest income 12

2.2 Net Interest Margin 13

2.3 Net Profit Margin 15

2.4 Return on Assets 16

2.5 Return on Equity 18

2.6 Total Deposit and Total Loans 19

vii
 LIST OF ABBREVIATIONS

% : Percentage

& : And

A.D. : After Death of Christ

B.S. : Bikram Sambat

Co. : Company

e.g. : For example

i.e. : That is

BMC : Biruwa Multiple Campus

Ltd. : Limited

MBL : Machhapuchchhere Bank Limited

NII : Net Interest Income

NIM : Net Interest Margin

ix
 CHAPTER I
INTROUCTION

1.1 Background of the study

The word comes from an Italian word ‘banco’, meaning a bench, since Italian merchant in
the Renaissance made deals to borrow and lend the money beside a bench. They placed the
money on that bench. The banking concept may have started in ancient Babylonia and the
old sangvi, with dealers offering grain guarantee loans in a barter system. A bank is a
financial institution that accepts deposits from the public and credit Banks borrow money by
accepting funds deposited in current accounts, accepting term deposits and issuing debt
instruments like bank notes and bonds. Banks lend money by making advances to customers
on current accounts, by making installment loans, and by investing in marketable debt
securities and other forms of money lending. Banks act as payment agents by performing a
check or checking account for the customer, paying the customer's cheques drawn at the
bank and cashing cheques deposited into the customer's current accounts.
According to the Prof. Kiney, “Bank is an established which makes to individuals such
advances of money as may be required and safety made and to which individuals entrust
money when not required by them for use.”

1.2 Profile of the Organization

Nepal Bank Limited (NBL), Nepal's first bank proudly holds the honour of marking the official
start of the banking system in Nepal. Nepal Bank Limited was established as the FIRST bank of
Nepal on Kartik 30, 1994 (November 15, 1937 A.D.) by virtue of the Nepal Bank Act 1937.
The bank was created with an authorized capital of Rs.10 million, the issued capital of Rs.2.5
million and the paid-in capital of Rs.0.842 million. Public and private sector ownership was
60% and 40% respectively.
It should be noted that Nepal Bank Limited was opened by King Tribhuvan with the support
of Prime Minister Juddha Shumsher, Jung Bahadur Rana, to institutionalize the formal
banking system in Nepal. Before NBL was created, all monetary transactions were carried
out by private traders and malls. That was the time when people did not trust such a formal
banking system. This is reflected in the undersubscription of shares (only R 0.842 million
may be raised from the floating capital of Rs.2.5 million). It made it even more difficult to
raise funds and mobilize the funds raised.
The absence of a bank in Nepal had an adverse effect on the country's economic progress.
This was taken into consideration by Nepal Bank Limited, whose main purpose was to
overcome these economic obstacles and the difficulties of the general public. This was
initiated by providing banking services to people removing their inconveniences. That goal
has improved over the years. Nepal Bank Limited has so far adopted according to the
national economic welfare, technological changes, market competition, customer
preferences in services and global financial scenarios to become a leading, highly reputed
and glorious bank of Nepal and trustworthy in ensuring security to protect its own and
customers' interests.

1.3 Objective of the Study

Behind every study, is has it owns specific objective. The core objective of this study is to
analyze the deposit collection of Nepal Bank Limited. The study focusses on presenting a
short and clear picture of deposit and its uses. Moreover, the specific objectives of study are:
● To analyze deposit Mix of the Bank.
● To assess deposit trend of the bank during study period
● To analyze the trend of deposit collection in different FY.

1.4 Rationale of the Study

Deposits collected and mobilization is the major function of all commercial banks, which
help to carry out almost all transaction of the bank. Mostly among the various deposit
features provided by commercial banks, fixed and saving deposit are considered to be more
important In the case of term deposit although the banker pay interest (longer the period
higher the interest). The third section results, findings and presentation of data through
tables, diagrams for five years. The fourth section summary and conclusion the reference is
incorporated at the end of the study.

1.5 Review of Literature

This section deals with the literature relevant to this study. To survey the related and
necessary literates of this study attempts has made, books from library related to this topic
and annual report of Nabil Bank Limited help to achieve the knowledge of about the study.
The title deposit collection and mobilization of Nabil Bank Limited tends to analysis the
deposit mobilization of Bank. This study helps to understand properly about finance
companies and management of deposit mobilization.

1.5.1 History of Bank in Nepal

In the context of Nepal, like as in the other countries the goldsmith and landlords where the
ancient banker. The Nepalese people were highly exploited by ‘Sahu Maharjan’ by charging
higher interest rates, compound interest rate and even by manipulating the principal amount.
The introducing of ‘Tejanath Adda’ during the tenure of the prime minister Ranoddip Singh
(1993 B.S) was the first step towards the institutional development of banking 30th kartik
1994 B.S. and started to perform proper banking activities with the realization of central
bank to develop monetary policy as well as to have proper established on 14th baisakh 2013
B.S under Nepal Rastra Bank Act 2012 B.S. Likewise, Rastriya Banijya Bank under the full
ownership of government was established on Magh 2022 as per “Rastriya Banijya Bank Act
2012 B.S.” The growth of t banks accelerated only after the adoption of liberal economic
policy of Nepalese Government. These have attracted many new investors and encouraged
the opening of many new modern banks with joint venture of foreign banks.
Banking Service
Bank providing different services to the people. First of all, the service provided by them is
depositing the people’s money and providing security to them as well as providing interest
on their money they also provide loan which helps in individual a support to move on. If
they have provided any sort of loan to the peoples, then they wouldn’t have been into the
business world. Also they help in remittance of the money.
Deposit
Deposit is the sum of money that is received from the public who wants to save but can’t
invest it in productive sector. Deposit provides raw material for bank loan. It generates cash
revenue fund. After maintaining the required cash reserve, the excess cash fund in a bank is
lent to the borrower. Thus, deposit creates loan. So collecting deposits is the major task of a
financial institution. The success of a financial institution depends on deposit mix and it's
Collection. (Ghosh,2014).
Types of Deposit
Deposits of commercial bank can be categorized into following two categories:

A. Interest Bearing Deposit

 B. Non- interest-Bearing Deposit

Interest Bearing Deposit

Saving Deposit
Saving accounts are generally opened for the savings of customers (individuals, nonprofit
organizations, charitable trusts, clubs, associations and cooperatives) who want to save for
meeting future needs. Saving accounts is suitable for the customers who do not want to
withdraw frequently or who do not want to keep certain amounts for fixed long period
(Ghosh,2014).
Fixed Deposit
Another source of deposit is the fixed deposit account. Money in this account is deposited
for a fixed period of time, which cannot be withdrawn before the maturity of time. The rate
of interest on its account is higher than other accounts. It is also known as time deposit.
Generally this is for three months to five years (Ghosh,2014).
Call Deposit
The banks may accept deposits for a short period of time to meet the short fall and such
deposits secured from the money market and having element of overnight stay is called call
deposits. The rates of interest on such funds are not fixed but are dependent on demand and
supply of funds in the money market. All deposits become payable on demand and hence
such deposits become payable demand and hence such deposits are considered demand
liabilities of the bank (Ghosh,2014).
Non-Interest-Bearing Deposit
Current Deposit
Current deposit is also known as demand deposit as the deposit is withdrawn able on
demand. Current deposits are withdrawn able on the demand of the customers. Banks have
to make themselves ready to pay the depositors at hand to pay according to wish of the
customer (Ghosh,2014).
Concept of Deposit Mobilization
Deposits are defined as funds placed in a financial institution by economic surplus units
such as householders, corporations, investors and government. These funds can either be
from cash, claims to money, like checks placed in depositor’s accounts, bank loans or
money from investments (Van, 1995).
Deposit mobilization is the process of public cash or funds accumulation by the financial
institutes via its different routes, for instance, savings, current, fixed deposit accounts and
other specialized schemes. It is an integral part of banking activity. Mobilization of saving
12 through intensive deposit collection has been regarded as the major task of commercial
bank. Acceptance of deposit is the primary function of commercial banks. As such, deposit
mobilization is one of the basic innovations in current banking activity. Banks utilized its
funds in suitable areas and right sector. Banks cannot achieve its goals until and unless it
mobilizes its deposit in right sectors and by performing different activities. Many kinds of
activities and other things can origin for receiving investment from the bank, but bank
should separate the useful and profitable sector for mobilization its deposit (Sahu &
Rajasekhar, 2005).
Deposit Mobilization of Commercial Banks in the Context of Nepal
Capital formation is one of the important factors that leads to increase in the size of national
output income and employment, solving the problem of inflation and balance of payment
and foreign debts. According to classical economists, one of the main factors which helped
capital formation was the accumulation of capital. Commercial banks are those institutions,
which deals capital formation by mobilizing spread deposit from and lending in productive
sector. These banks provide working capital needs of trade, industry and even to the
agricultural sector. Commercial banks are the heart of the financial system. (Shrestha,
2007).

1.5.2 Review of Previous Studies

The concept and definition of a related to fieldwork have been derived after many books are
studied. The other students of management groups, senior to the writer, had conducted the
study on the different departments as well as same department on deposit analysis of Nabil
Bank Ltd.
Khatiwada (2013) in his study entitled, “Mobilization of Saving Deposit of Everest Bank
Limited.” attempted to analyze how the saving deposit are mobilized in Everest bank
limited. The saving deposit of Everest Bank Limited is in an increasing trend. He analyzed
that the deposit position is quite good and contributed saving to generate more income for
the bank by making investment in various productive sectors. It has an increasing ratio total
deposit, saving deposit, loans and profit.

Bhandari (2014) conducted a study on, “Deposit collection and loan distribution of Ujwal
Saving & Credit Cooperative Society Ltd” found that the total deposit volume has been
increasing trend shows that the cooperative is better deposit collection policy but the
cooperative is putting additional effort and aggressively. While analyzing each type of
saving deposit of the cooperative, it is found that is normal and Ujwal saving is better
deposit collection. The composition of different assets, like in every financial sector
remained largely in the loan and advance in the last five financial years. This composition
included cash, bank balance, loan and advance, fixed assets fluctuating over the study period
and share investment is equal in study period. Growth ratio, total deposit, total loan and
advance, total assets and share capital are calculated and found that there is no consistency
in the growth. The trend of growth seems to fluctuate. While analyzing the correlation
efficient between deposit and loan, it is found that there exists a significant positive
relationship between deposit and loan during the study period.
Karmacharya (2015) conducted a study on, “A Study on the Deposit Mobilization by the
Joint Venture Banks” and suggested that banks are successfully maintaining their liquid
asset but fail to mobilize its resources efficiently. The report concluded; Nepal Bank’s has
weaker utilization side in comparison to the collection of resources. He suggested extending
its branches, so NBL’s deposit collection and also long-term as well as short-term credit
may increase.
Sarah Alam (2016), in his study titled, “Deposits Analysis of Mercantile Bank Limited”
examine overall deposit management system of Mercantile Bank Limited. The report
covered the overall deposit system of Mercantile Bank Limited and includes relationship of
the customers with the bank as well as the deposit Principals covered by the bank as a
general banking system. The study revealed that MBL has more long term deposit than
short term deposit, and due to competitive market MBL has to incur higher cost on their
deposits. MBL makes so much difference in the deposit in different securities rather than
previous year to cope with market investment composition. The study suggested the deposit
of the bank should be more diversified.

Kadariya (2017) studied on deposit mobilization of commercial banking in Nepal

Researcher had taken two samples of Banks Viz; Nabil Bank Limited and Nepal Bank
Limited. The studied was made with general objectives of research to study target/actual
loan investment and collection of developing banking of NABIL Bank Limited and Nepal
Bank Limited, and to examine the financial position of sample banks. The study period has
cover the data of five year (2011/2012-2015/2016) basically research methodologies in
study signifies the research design source of data, data collection technique, data collection
method and tolls and technique etc. were undertaken for descriptive cum analytical research
design was adopted. The major finding of the study was that NABIL has more consistency
and uniformity in case of profitability. NBL has slightly higher spread rate than NABIL.
Loan and advances of both banks are in increasing trend. Net profits of both Banks are in
increasing trend. However, the growth of increasing profit of NABIL is higher than that of
NBL Thus it has found that NABIL will earn more profit than NBL in future.
Kassu and Menen (2020) Deposits are the primary source of funds for a bank, which
facilitates the uses of funds of loans and investments. The higher the deposits amount, the
bigger the lending and investments portfolio can be maintained by the banks to sustain its
expansion and future growth. Mobilizing deposits is one of the essential issues in
developing countries as domestic funds provide cheap and reliable source of funds for
development. The objective of this study is empirically investigating factors affecting
deposit mobilizations of Ethiopian private commercial banks for the periods 2010 to 2019.
The researcher adopted explanatory research design and Quantitative research approach. 23
Endogenous and exogenous variables were analyzed by using the balanced panel data
regression model.
1.6 Methods of Study

1.6.1 Research Design

Research design is an overall framework, outline, and plan for conducting research.
Selecting suitable research design is a must to reach into conclusion. The goal of this study
is to analyze and evaluate deposit transactions of different years, so it requires in-depth
study. Thus, Descriptive research design would be favorable in conducting this study as it
provides detailed information of any topic and describes all the relevant aspects of the study .
1.6.2 Population and Sample
A population is a collection of people, item or events about which we want make inferences.
In this research, all the branches of NBL over the nation could be taken as population. Since
my study is purposed to one report containing data of all the branches of NBL, it covers the
overall deposit system of NBL, and no sample can be taken. It also includes the relationship
of the customers with the bank as well as the deposit principals covered by the bank as a
general banking system.
1.6.3 Nature and source of Data
Data can be collected through primary and secondary sources. This research is based on
Secondary Sources. However, research requires primary data. The secondary data has been
gathered from annual reports, published documents and its official website. Other necessary
data and information were collected through newspapers, various articles published on
journals and other websites.
1.6.4 Methods of Data Collection
The Data collected through different resources have been presented using different types of
charts and figure. The charts and figures include different tables and bar diagrams, which
are analyzed in a simple way to make them understandable.
1.6.5 Data Analysis Tools
The gathered data, especially the financial transitions and balance sheet of the banks, have
been analyzed to get the desired objectives with the help of various financial as well as
statistical tools. Besides these, some graph charts, and tables have been presented to analyze
and interpret the findings of the study.
1.7 Limitation of the study
Every study has its own limitation. There are some of the limitations which I faced while
reaching the conclusion.
⮚ The study is only concentrated on deposit collection.
⮚ Accuracy, Reliability & Validity of the study depends upon the information provided by
concerned authorities.
⮚ Time and resource put constraints for the study.
⮚ The analysis of financial transactions and deposits is incomplete as it provide data of last
five years only.
⮚ This study is based on qualitative data only.
 CHAPTER- II
RESULT AND ANALYSIS

This chapter deals with presentation and analysis of data collected from different sources .
The main purpose of this chapter is to convert all the raw data into understandable from.
Here the collected data and information regarding fixed deposit, Call Deposit, saving
deposit current deposit and margin deposit are organized, analyzed using statistical,
financial & accounting tools and presented using tabulation and bar diagrams.

2.1 Data Presentation

The data and information for this research study is mainly based on the annual report and
website of NBL. The data collected from different sources has been refined and documented
in excel tables which are further processed to analyze and draw a conclusion for the finding
on financial condition of NBL. The data are analyzed and presented in a systematic way to
meet the various dimensions of the problem of study.
Table 2.1
Deposit collection in saving Account
Fiscal year Amount in Rs. Percentage
2075 51,233,095,889 20.48462574
2076 31,357,113.47 0.012537574
2077 56,433,396,427 22.56387175
2078 70,854,728,541 28.32998028
2079 71,552,532,713 28.60898465
Total 250,105,110,683 100

Source : Annual Report of NBL

Figure 2.1 Deposit Collected in Saving Account
The given table and Bar Diagram show the deposit collection in saving account of NBL
from Year 2075 to 2079. Table 1 shows the deposit collection of different year and
percentage occupied by it from the total amount. Figure 1 Show the trend of Saving Deposit
collection from year2075 to 2079. Analyzing the deposit collection from year 2075 to 2076,
the trend of deposit is at decreasing rate from year 2075 to year 2076. But after that trend of
deposit is at increasing from Year 2076 to year 2079. In the Year 2075, the saving deposit
amount is Rs. 51233095889 which is 20.48 % of total saving deposit. In Year 2076, saving
deposit amount is Rs. 31357113.47 which is 0.013 % of total saving deposit. In Year 2077,
saving deposit amount is Rs. 56433396427 which is 22.56% of total saving deposit. In Year
2078, saving deposit amount is Rs. 70854728541 which is28.33 % of total saving deposit.
In Year 2079, saving deposit amount is Rs. 71552532,713 which is28.61 % of total saving
deposit.
Fixed deposit
Fixed Deposit provides the above average rate of return to the holders of this account for a
predefined period time. This account purports to fulfill the saving as well as investment
need of the customers. NRB total fixed deposit portfolio lies at 35.53 %. These products are
tailored to specific saving/investment needs of Individual as well as Institutional depositors.

Table 2.2
Deposit collection in Fixed Deposit Account
 Fixed Deposit Total Percentage
Year Institution Individual
2075 5,174,131,438 14,119,971,478 19,294,102,916 9.91
2076 8,390,687,581.22 16,791,359,839.11 25,182,047,420 12.95
2077 14,003,530,000 26,407,823,851 40,411,353,851 20.78
2078 13,602,724,859 26,901,223,241 40,503,948,100 20.83
2079 9,834,277,094 59,271,884,633 69,106,161,727 35.54
Total 51,005,350,972.22 143,492,263,042.11 194,497,614,014.33 100
Source: Annual Report of NBL

Figure 2.2 Deposit Collected in fixed Deposit

The given tale and pie chart show the deposit collection in the fixed deposit account of NBL
from year 2075 to 2079. Tables 2 show the trend of deposit collection of the different year
percentage occupied by it from the total amount. Figure 2 shows the trend of deposit
collection in the fixed deposit in different year. Analyzing the fixed deposit collection from
the year 2075 to 2079 is at increasing rate. In Year 2075, total fixed deposit is Rs.
19,294,102,916 which is 9.92 % of total amount. In Year 2076, total fixed deposit is Rs.
25,182,047,420.33 which is 12.95% of total amount. In Year 2077, total fixed deposit is Rs.
40,441,353,851 which is 20.78 % of total amount. In Year 2078, total fixed deposit is Rs.
40,503,948,100 which is 20.82 % of total amount. In Year 2079, total fixed deposit is Rs.
69,106,161,727 which is 35.53 % of total amount. Increase in deposit in fixed account at a
large amount due to the higher interest rate and policy of Nepal Rastra Bank to prohibit
investment on land and building. So People save money in the bank.
Call Deposit Account
Call account is deposit scheme that provides the flexibility of current account while
inheriting interest benefit from the saving account. Widely popular among high net worth
individual and corporate customers, this accounts for 0.028% of total deposit NBL.
Table 2.3
Deposit Collected in Call Deposit
Year Amounts Percentage
2075 3,527,796,368 12.63
2076 5,298,594,118 18.97
2077 9,601,132,345 34.36
2078 9,461,606,236 33.86
2079 55,320,073 0.19
Total 27,944,449,140 100
Source: Annual Report of NBL

Figure 2.3 Deposit collected in a Call Deposit Account

The given table and pie chart show the deposit collection in the Call deposit account of NBL
from year 2075 to 2079. Tables 2 show the trend of Call Deposit collection of the different
year percentage occupied by it from the total amount. Figure 2 shows the trend of deposit
collection in the Call Deposit in different year. Analyzing the Call Deposit collection from
year 2075 to 2078 is at increasing rate and Year 2078 to 2079 is at decreasing order. In
Year 2075, total Call Deposit is Rs. 3,527,796,368 which is 12.62 % of total amount. In
Year 2076, total Call Deposit is Rs. 5,298,594,118 which is 12.95% of total amount. In the
Year 2077, total Call Deposit is Rs. 9,601,132,345 which is 34.36 % of total amount. In the
Year 2078, total Call Deposit is Rs. 9,461,606,236 which is 12.95% of total amount. In the
Year 2079, total Call Deposit is Rs. 55,320,073 which is 0.19% of the total amount.
Current Account
The current deposit account of NBL is a noninterest bearing account targeted to companies’
institutions, NGO’s and INGO’s. this account provides flexibility of unlimited withdrawals
without any hesitation. NRBs total current deposit portfolio lies at 20.13%.
Table 2. 4
Deposit collection in current Account
Current Deposit Total Percentage
Year institution Individual
2075 20,982,382,137 2,907,705,296 23,890,087,433 14.14
2076 30,685,782,565.08 850,446,116.65 31,536,228,682 18.67
2077 32,790,233,737 1,875,404,150 34,665,637,887 20.52
2078 30,672,788,272 8,727,257,715 39,400,045,987 23.32
2079 22,145,974,344 17,324,601,205 39,470,575,549 23.37
Total 137,277,161,055.08 31,685,414,482.65 168,962,575,537.73 100
Source: Annual Report of NBL

Figure 2.4 Pie chart Showing deposit collected in a Current Deposit Account
The given table and pie chart show the deposit collection in the Current Deposit account of
NBL from year 2075 to 2079. Tables 2 show the trend of Current Deposit collection of the
different year percentage occupied by it from the total amount. Figure 2 shows the trend of
deposit collection in the Current deposit in Year 2075 to year 2079. Analyzing the current
deposit collection from the year 2075 to 2079 is at increasing rate. In the Year 2075, total
Current deposit is Rs. 23,890,087,433 which is 14.14 % of total amount. In Year 2076, total
current deposit is Rs. 31,536,228,682 which is 18.66% of total amount. In Year 2077, total
current deposit is Rs. 34,665,637,887 which is 20.52 % of total amount. In Year 2078, total
current deposit is Rs. 39,400,045,987 which is 23.33% of total amount. In Year 2079, total
current deposit is Rs. 39,470,575,549 which is 23.36 % of total amount.
Other Deposit
Fund deposited in a trading account beyond what is required to fund basic margin
requirement. The total balance on the account equals excess of other deposits plus margin.
Investors can typically open an account and start trading with only a percentage of total
security value deposited. This is called trading on margin. A other account is a brokerage
account in which the broker lends the customer cash to purchase securities. The loan in the
account is collateralized by securities and cash. Because the customer is investing with a
broker ‘s money rather than his own, the customer is using leverage to magnify both gain
and losses.
Table 2.5
Deposit collection in Other Deposit Account
Year Other Deposit Total Percentage
Institutional Individual
Customer Customer
2075 594,378,041 1,001,265,115.00 1,595,643,156.00 2.08
2076 1,018,705,549.09 55,208,353,429.99 56,227,058,979.08 73.29
2077 280,510,000 138,350,060 418,860,060.00 0.55
2078 374,945,588 2,218,109,414 2,593,055,002.00 3.38
2079 1,218,225,467.00 14,673,333,755.00 15,891,559,222.00 20.72
Total 3,486,764,645 73,239,411,773.99 76,726,176,419.08 100
Source: Annual Report of NBL
Figure 2.5 Showing deposit collected other deposit
The given table and pie chart show the deposit collection in the other deposit account of
NBL from year 2075 to 2079. Tables 2 show the trend of other Deposit collection of the
different year percentage occupied by it from the total amount. Figure 2 shows the trend of
deposit collection in the other Deposit in different year. Analyzing the other Deposit
collection from year 2075 to2076 is at increasing rate, Year 2076 to 2077 is at decreasing
rate, and year 2077 to year 2079 is at increasing rate. In the Year 2075, total other Deposit is
Rs.1,595,643,156 which is 2.08 % of total amount. In Year 2076, total other Deposit is
Rs.556,227,058,979.08 which is 73.28% of total amount. In Year 2077, total other Deposit
is Rs.418,860,060 which is 0.55%of total amount. In Year 2078, total other Deposit is
Rs.2,593,055,002 which is 3.38% of total amount. In Year 2079, total other Deposit is
Rs.15,891,5559,222 which is 20.71% of total amount.
Total Deposit:
The amount, which is collected in current deposit, fixed deposit, other deposit, call deposit
and saving deposit is calculated as the total deposit. It is a sum of five different accounts
provided to the bank for deposit purposes and it has data of five year from 2075 to 2079.
Table 2.6
Deposit collection of different year In 10 millions
Yea Saving Fixed Call Current Other Total
r Account deposit deposit deposit deposit
207 51.233 19.294 35.27 23.89 15.95 99.54
5
 207 31.357 25.182 52.985 31.536 56.227 11.82
6
207 56.433 40.411 96.014 34.665 4.18860,06 11.72
7 0
207 70.854 40.503 94.616 39.400 25.93 16.28
8 2
207 71.552 69.106 55.320 39.470 15.891, 19.60
9 7
Source: Annual Report of NBL

Figure 2.6 Bar Diagram showing deposit collection of different Year

The given table and Bar chart show the deposit collection in the Total deposit account of
NBL from year 2075 to 2079. Tables 6 show the trend of total Deposit collection of the
different year. Figure 6 shows the trend of deposit collection in the total Deposit in different
years. Analyzing the total Deposit collection from year 2075 to 2079 is at increasing order.
In Year 2075, total Deposit is Rs.99,540,725,763. In the Year 2076, total Deposit is
Rs.118,275,346,313. In Year 2077, total Deposit is Rs. 141,530,380,569. In the Year 2078,
total Call Deposit is Rs.62,813,333,866. In the Year 2079, total Call Deposit is
Rs.196,076,149,283.
2.2 Analysis of Data
The given above table and Bar Diagram show the deposit collection in saving account of
NBL from Year 2075 to 2079. Table 1 shows the deposit collection of different year and
percentage occupied by it from the total amount. Figure 1 Show the trend of Saving Deposit
collection from year2075 to 2079. Analyzing the deposit collection from year 2075 to 2076,
the trend of deposit is at decreasing rate from year 2075 to year 2076. But after that trend
of deposit is at increasing from Year 2076 to year 2079. In the Year 2075, the saving deposit
amount is Rs. 51233095889 which is 20.48 % of total saving deposit. In Year 2076, saving
deposit amount is Rs. 31357113.47 which is 0.013 % of total saving deposit. In Year 2077,
saving deposit amount is Rs. 56433396427 which is 22.56% of total saving deposit. In Year
2078, saving deposit amount is Rs. 70854728541 which is28.33 % of total saving deposit.
In Year 2079, saving deposit amount is Rs. 71552532,713 which is28.61 % of total saving
deposit.
The given tale and pie chart show the deposit collection in the fixed deposit account of NBL
from year 2075 to 2079. Tables 2 show the trend of deposit collection of the different year
percentage occupied by it from the total amount. Figure 2 shows the trend of deposit
collection in the fixed deposit in different years. Analyzing the fixed deposit collection from
the year 2075 to 2079 is at increasing rate. In Year 2075, total fixed deposit is Rs.
19,294,102,916 which is 9.92 % of total amount. In Year 2076, total fixed deposit is Rs.
25,182,047,420.33 which is 12.95% of total amount. In the Year 2077, total fixed deposit is
Rs. 40,441,353,851 which is 20.78 % of total amount. In Year 2078, total fixed deposit is
Rs. 40,503,948,100 which is 20.82 % of total amount. In Year 2079, total fixed deposit is
Rs. 69,106,161,727 which is 35.53 % of total amount.
The given table and pie chart show the deposit collection in the Call deposit account of NBL
from year 2075 to 2079. Tables 2 show the trend of Call Deposit collection of the different
year percentage occupied by it from the total amount. Figure 2 shows the trend of deposit
collection in the Call Deposit in different year. Analyzing the Call Deposit collection from
year 2075 to 2078 is at increasing rate and Year 2078 to 2079 is at decreasing order. In
Year 2075, total Call Deposit is Rs. 3,527,796,368 which is 12.62 % of total amount. In
Year 2076, total Call Deposit is Rs. 5,298,594,118 which is 12.95% of total amount. In the
Year 2077, total Call Deposit is Rs. 9,601,132,345 which is 34.36 % of total amount. In the
Year 2078, total Call Deposit is Rs. 9,461,606,236 which is 12.95% of total amount. In the
Year 2079, total Call Deposit is Rs. 55,320,073 which is 0.19% of the total amount.
The given table and pie chart show the deposit collection in the Current Deposit account of
NBL from year 2075 to 2079. Tables 2 show the trend of Current Deposit collection of the
different year percentage occupied by it from the total amount. Figure 2 shows the trend of
deposit collection in the Current deposit in Year 2075 to year 2079. Analyzing the current
deposit collection from the year 2075 to 2079 is at increasing rate. In the Year 2075, total
Current deposit is Rs. 23,890,087,433 which is 14.14 % of total amount. In Year 2076, total
current deposit is Rs. 31,536,228,682 which is 18.66% of total amount. In Year 2077, total
current deposit is Rs. 34,665,637,887 which is 20.52 % of total amount. In Year 2078, total
current deposit is Rs. 39,400,045,987 which is 23.33% of total amount. In Year 2079, total
current deposit is Rs. 39,470,575,549 which is 23.36 % of total amount.
The given table and pie chart show the deposit collection in the other deposit account of
NBL from year 2075 to 2079. Tables 2 show the trend of other Deposit collection of the
different year percentage occupied by it from the total amount. Figure 2 shows the trend of
deposit collection in the other Deposit in different year. Analyzing the other Deposit
collection from year 2075 to2076 is at increasing rate, Year 2076 to 2077 is at decreasing
rate, and year 2077 to year 2079 is at increasing rate. In the Year 2075, total other Deposit is
Rs.1,595,643,156 which is 2.08 % of total amount. In Year 2076, total other Deposit is
Rs.556,227,058,979.08 which is 73.28% of total amount. In Year 2077, total other Deposit
is Rs.418,860,060 which is 0.55%of total amount. In Year 2078, total other Deposit is
Rs.2,593,055,002 which is 3.38% of total amount. In Year 2079, total other Deposit is
Rs.15,891,5559,222 which is 20.71% of total amount
The given table and Bar chart show the deposit collection in the Total deposit account of
NBL from year 2075 to 2079. Tables 6 show the trend of total Deposit collection of the
different year. Figure 6 shows the trend of deposit collection in the total Deposit in different
years. Analyzing the total Deposit collection from year 2075 to 2079 is at increasing order.
In Year 2075, total Deposit is Rs.99,540,725,763. In the Year 2076, total Deposit is
Rs.118,275,346,313. In Year 2077, total Deposit is Rs. 141,530,380,569. In the Year 2078,
total Call Deposit is Rs.62,813,333,866. In the Year 2079, total Call Deposit is
Rs.196,076,149,283.

2.3 Findings
● Saving Deposit: The trend of saving deposit is decreasing from the year 2075 to 2076
but is increasing from 2076 to 2079. The saving deposit amounts are 20.48%, 0.013%,
22.56%, 28.33%, and 28.61% of the total saving deposits in the years 2075, 2076, 2077,
2078, and 2079, respectively.
● Fixed Deposit: The trend of fixed deposit collection is consistently increasing from the
year 2075 to 2079. The fixed deposit amounts are 9.92%, 12.95%, 20.78%, 20.82%, and
35.53% of the total fixed deposits in the years 2075, 2076, 2077, 2078, and 2079,
respectively.
● Call Deposit: The trend of call deposit collection is increasing from the year 2075 to
2078, but in the year 2079, it decreased. The call deposit amounts are 12.62%, 12.95%,
34.36%, 12.95%, and 0.19% of the total call deposits in the years 2075, 2076, 2077,
2078, and 2079, respectively.
● Current Deposit: The trend of current deposit collection is consistently increasing from
the year 2075 to 2079. The current deposit amounts are 14.14%, 18.66%, 20.52%,
23.33%, and 23.36% of the total current deposits in the years 2075, 2076, 2077, 2078,
and 2079, respectively.
● Other Deposit: The trend of other deposit collection is increasing from the year 2075 to
2076, decreasing from 2076 to 2077, and then increasing from 2077 to 2079. The other
deposit amounts are 0.17%, 0.32%, 1.13%, 1.19%, and 6.09% of the total other deposits
in the years 2075, 2076, 2077, 2078, and 2079, respectively.
 CHAPTER- III
SUMMARY AND CONCLUSION

3.1 Summary

The given data and charts represent the deposit collection in various accounts of Nepal Bank
Limited (NBL) from the year 2075 to 2079. The accounts include Saving Deposit, Fixed
Deposit, Call Deposit, Current Deposit, and Other Deposit.Analyzing the data for Saving
Deposit, it is observed that the deposit trend is at a decreasing rate from the year 2075 to
2076, but it starts to increase from 2076 to 2079. In the year 2075, the saving deposit
amount is Rs. 51233095889, which is 20.48% of the total saving deposit, and it gradually
increases to Rs. 71552532713 in the year 2079, which is 28.61% of the total saving deposit.
In the case of Fixed Deposit, the trend is observed to be at an increasing rate throughout the
given years. The total fixed deposit in the year 2075 is Rs. 19294102916, which is 9.92% of
the total amount. This amount gradually increases to Rs. 69106161727 in the year 2079,
which is 35.53% of the total amount.
The Call Deposit collection shows an increasing trend from the year 2075 to 2078, and then
it decreases in the year 2079. In the year 2075, the total Call Deposit is Rs. 3527796368,
which is 12.62% of the total amount, and it gradually increases to Rs. 9601132345 in the
year 2077, which is 34.36% of the total amount. However, in the year 2079, the Call
Deposit drops to Rs. 55320073, which is only 0.19% of the total amount. In the Current
Deposit account, the deposit trend is observed to be at an increasing rate throughout the
given years. In the year 2075, the total Current deposit is Rs. 23890087433, which is
14.14% of the total amount. This amount gradually increases to Rs. 39470575549 in the
year 2079, which is 23.36% of the total amount.
Analyzing the trend for Other Deposit, it is observed that the deposit collection increases
from the year 2075 to 2076, decreases from 2076 to 2077, and then increases again from
2077 to 2079. In the year 2075, the total Other Deposit is Rs. 186524481, which is 0.95% of
the total amount, and it gradually increases to Rs. 1436766778 in the year 2079, which is
7.38% of the total amount.
3.2 Conclusion
The projected report has been undertaken to study and evaluate the financial statement and
deposit of Nepal Bank limited. For the purpose of study, financial statement and deposit of
NBL from Year 2075 to year 2079 has been analyzed and concluded the following points.

● The deposit trend of Nepal Bank Limited is at in increasing rate.

● Different deposit accounts have different interest rate and different collection.
● The highest deposit is in the year 2079 which is 69,106,161,727. Which indicates that
customer’s primary focus is to get highest return in the case of deposit.
● By the analysis of deposit lending, we can conclude that a bank is able to utilize its
deposit to a greater extent.
● Analyzing its deposit collection in different years, we can conclude that NBL has been
able to satisfy its customers throughout.
● The key factors to deploying NBL are the facilities it provides to customers, its
financial policy and the adaptation to new technology.

Thus, the overall results are satisfactory. The basic purpose of this study is the depository
services provided by NBL, different types of deposit and interest rate. It has become
successful in collecting sufficient deposits from customers by providing sound interest in
different types of deposit account suitable for every type of customer. In conclusion, we can
say that NBL has become successful in collecting deposits and has successive financial
condition.
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