Nepal Rastra Bank (NRB) has issued Format of Financial Statements (based on NFRS) vide circular # 23 dated Monday, July 16, 2018 (2075-Ashadh-32).
The circular has mandated commercial banks to prepare financial statement in compliance with Nepal Financial Reporting Standard (NFRS) as per the prescribed format in the circular instead of format given in Directive 4.
The format can be accessed in two sections as below: