Federal Democratic Republic of Nepal

IFRS 9 Compliance in Nepal

Localized regulatory updates, provisioning models, and audit-ready disclosures for financial institutions in Nepal

Regulatory Context

Nepal IFRS 9 Requirements

Nepal Rastra Bank (NRB) mandates IFRS 9 compliance for all Class A, B, and C financial institutions. Nepal adopted IFRS 9 in phases starting 2022, with NRB providing detailed directives on ECL methodology, loan classification, and quarterly reporting requirements specific to Nepal's banking sector.

Nepal Rastra Bank (NRB)

Central regulatory authority for IFRS 9 via Unified Directives

Quarterly NRB Returns

Detailed ECL reporting via NRB's Bank and Financial Institution Regulation Department

Multi-tier Banking System

ECL models for Class A (commercial), Class B (development), and Class C (finance companies)

Remittance-Driven Economy

Specialized considerations for remittance flows and agriculture-based lending

Key Compliance Milestones

Mid-July 2022 (FY 2078/79)
IFRS 9 Adoption
Phased implementation for Class A banks per NRB Unified Directives
2023 (FY 2079/80)
Extended Implementation
Class B and C institutions transition to IFRS 9
2024
Enhanced Model Validation
Stricter NRB requirements for ECL model governance and external audit
Localized Solution

Estimator 9 for Nepal Banks

Purpose-built ECL automation tailored to NRB regulatory requirements and Nepal's unique economic context

NRB Unified Directives

Pre-configured templates matching Nepal Rastra Bank's quarterly reporting formats

Multi-tier Support

Tailored ECL models for Class A, B, and C financial institutions

Nepal Macro Scenarios

Forward-looking scenarios calibrated to NPR, remittances, agriculture, and tourism

Trusted by Leading Nepalese Banks

FineIT serves multiple Class A commercial banks in Nepal with NRB-compliant IFRS 9 solutions. Our regional presence and understanding of Nepal's unique economic factors (remittances, agriculture, hydropower) ensures contextual accuracy.

4+
Nepal Banks
100%
NRB Audit Compliance
24/7
Regional Support

Benefits for Nepal Institutions

Proven advantages from our Nepalese banking clients

62%
Faster ECL Runs
100%
NRB Audit Pass Rate
24/7
Regional Support
NP/EN
Bilingual Interface
Regional FAQs

Frequently Asked Questions - Nepal

Common questions from Nepalese financial institutions

Partner with FineIT for IFRS 9 Compliance in Nepal

Join leading Nepalese banks using Estimator 9 for NRB-compliant ECL automation