Statement of assets and liabilities of banks and financial institutions; Difference between class A, B and C financial institution shown through balance sheet

There are 28 commercial banks, 33 development banks, 24 finance companies and 82 micro-credit institutions currently under the purview of Nepal Rastra Bank (NRB). Each of these categories of financial institutions have a role to play in the overall country's economy with varies priorities and varied areas of specialization.

The commercial banks' are know for large loan syndication, foreign transaction and the security they offer. Similarly, development banks are a notch below commercial banks with more emphasis on development. The finance companies, graded class C, are responsible to spread to difficult places, be more innovative and integrate the rural population in the financial ecosystem.

However, these days the line of difference is getting thinner and thinner and the services being rendered are becoming more homogeneous. The outrageously long liquidity shortage also prompted to homogenize the interest rates to some extent. Despite these homogeneity, one factor that always sets them apart is the paid-up capital and with that follows the entire balance sheet.

NRB has published the Banking and Financial Statistics for Mid-march 2019. According to the statement, the asset composition of Commercial Banks, Development Bank and Finance Companies looks as follows:

Likewise, the statement of liabilities for respective sectors looks as follows: