17th July 2025, Kathmandu
Nepal Rastra Bank (NRB) has officially extended the deadline for banks and financial institutions (BFIs) to publish their fourth quarter financial reports. According to the revised unified directive, BFIs now have 30 days from the end of the fiscal year to publish their Q4 interim financial statements. Previously, they were required to publish these reports within 21 days.
NRB Q4 Financial Report Deadline
Quarterly Reporting Timeline Extended
The central bank has also eased the timeline for publishing first, second, and third quarter reports. These interim financial reports must now be published within 15 days of the end of each quarter. Earlier, the rule required publication within 7 days. This move is aimed at enhancing reporting accuracy while reducing compliance pressure.
New Rules For Publishing Financial Reports
As per the updated directive, all banks and financial institutions must publish a summarized interim financial report in at least one national daily newspaper. This report must include key financial indicators and be submitted to both the NRB’s Bank and Financial Institution Regulation Department and the Supervision Department.
Alongside this, the detailed interim financial report must be uploaded to the institution’s official website in the format prescribed by NRB. It must also be mentioned in the newspaper notice that the full report is available online.
Emphasis On Transparency And Compliance
NRB’s revised guidelines highlight its commitment to greater transparency and data accuracy. By extending the deadline, the central bank expects BFIs to deliver more reliable financial disclosures while maintaining regulatory compliance.
Summary Of New Publication Requirements
Banks and financial institutions must now:
Publish summarized reports within 15 days for Q1, Q2, Q3 and within 30 days for Q4
Include financial indicators and adhere to NRB’s format
Publish in a national newspaper and upload detailed versions to their official websites
Submit copies to NRB regulatory departments
Boosting Accountability in the Banking Sector
This change reflects NRB’s flexible approach to encourage better governance and timely public disclosure. The revised timeline will help financial institutions manage reporting responsibilities more effectively while keeping the public informed.
For more:- NRB Q4 Financial Report Deadline