My Skill Lab
Banking · Finance, Accounts & Regulatory Reporting AccountingAdvanced

Bank Accounting, NFRS 9 & Regulatory Reporting

Close the books, measure ECL and report to NRB with confidence.

Taught by My Skill Lab Banking Faculty · Bank Finance & Reporting Practitioners

What you'll learn

  • Read and prepare the key components of a Nepali bank's NFRS financial statements and NRB formats.
  • Classify and measure financial instruments under NFRS 9, including amortised cost and the effective interest method.
  • Explain and review an ECL calculation under NRB's ECL Guidelines and reconcile it to the NRB regulatory provision.
  • Compute and explain the regulatory reserve and its effect on distributable profit.
  • Prepare capital adequacy and other regulatory returns accurately and on time.

About this course

An advanced course for finance and accounts staff in Nepali BFIs. It covers the structure of bank financial statements under NFRS, financial instrument classification and expected credit loss under NFRS 9 as applied through NRB's ECL Guidelines and ASB carve-outs, the regulatory reserve, capital adequacy reporting, and NRB returns.

Course content

5 lessons
  1. 1Bank Financial Statements under NFRSHow a bank's balance sheet and income statement differ from a normal company's.Preview
  2. 2NFRS 9 Classification and Interest RecognitionBusiness model, SPPI and the effective interest method in Nepali practice.
  3. 3Expected Credit Loss under NRB's ECL GuidelinesStaging, PD, LGD, EAD and forward-looking information.
  4. 4Regulatory Provision, Regulatory Reserve and DividendsReconciling NFRS numbers to NRB requirements.
  5. 5Capital Adequacy and NRB ReturnsBasel III capital calculation and the regulatory reporting calendar.