Industries · Financial & Regulated
Microfinance and cooperatives
Microfinance institutions answer to Nepal Rastra Bank and cooperatives to the cooperative regulators. Both lend to many small borrowers, so portfolio quality, provisioning and governance matter more than size.
The questions that decide the numbers
What a microfinance and cooperatives business needs answered.
- 01Is the loan portfolio classified and provisioned on a defensible basis?
- 02Do governance and controls match the money being handled?
- 03Is the financial reporting ready for the regulator and the auditor?
- 04Are tax positions clear for members and the institution?
Across financial & regulated
Two sets of numbers have to hold at once: the NFRS position and the regulator's. For banks and financial institutions the carve-out on loan impairment means provisioning is the higher of the NRB norm and the expected credit loss figure, so the accounting answer and the regulatory answer are not the same number. Capital adequacy, classification and disclosure follow from there. This is technical reporting work, and it is where precision matters most.
How we help
Services for microfinance and cooperatives
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