Chapter 1

INTRODUCTION

Background

Current Deposit is an account in which there is no limit on the number of transaction

that can be done in the day and are therefore also referred to as transactional account.
This type of accounts are held by neither for the purpose of investment nor for the
purpose of saving but only for the convenience of the business as these account are the
most liquid type of accounts. Banks don’t pay any interest on the amount line in these
types of deposit and in some case also charge a small fee for the service they provide.
These types of deposit are usually opened by business as there numbers of
transactions are on the highest side.

In deposit terminology, the term Current Deposit refers to a deposit to a bank account or
financial institute without a specific maturity date. These types of current deposit generally
only earn demand deposit interest. A Current Deposit would often be made into a bank or
other financial institutes account in the local currency. The deposit would then generally be
made available to the customer for withdrawal at any time and without any early withdrawal
penalty. Funds are topically made immediately available to the customer for withdrawal by
writing to the customer for withdrawal by writing a check. Such current deposit accounts are
generally used for businesses that have a need for issuing checks to pay employee salaries and
bonuses, as well as to provide cash for inventories and others such business expenses. The
banks or financial institutions where the Current Deposit account is held usually payout
interest on the funds periodically, such as monthly or quarterly.

There are many benefit of having current deposit account such as segregate business finance
from personal finance. If a customer opening separated current account in which business
income and expenses are recorded, helps in bringing about a distinction of what pertains to the
business and what pertains to the personal finance of the proprietor. This not only helps in
better financial planning on the personal front but also help in portraying and exact picture of
the business at any point in time. A Current Deposit account by its very nature offers added
benefits when compare to a personal saving account. With increasing competition, banks are
now ready offer value-added service no extra cost to current account holders. Banks prefer

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opening current accounts since these account do not pay the account holder any interest. As a
result feature like 24 hours banking doorstop banking, internet banking and mobile alert
service come inbuilt with most current account kits in addition, the account holder can also
enjoy a certain number of fee pay order/demand drafts and facility to transfer funds instantly
using NEFT/RTGS etc. Another important benefit of having a current deposit is that one can
easily able overdraft facilities when needed. This means that the account holder can overdraft
the balance in his account on a temporary basis to plug any shortfall in funds. This is, In
essence, a short term borrowing on which the bank may or may not levy interest. A normal
saving account does not have the facility of overdraft. A Current Account, can, therefore, help
in meeting your need for finding in the short term.

Everest Bank Limited offers a wide range of product and service designed to make banking
easier and to match each and every customer's requirement. This account is non-interest
bearing account bank are offering various flexible payment methods to allow customers to
distribute money directly to others. There is no limit for withdrawal and deposit in this
account. Bank provide internet use login for this account in case for single signature. Everest
Bank Limited provided by various services in current account or deposit such as bank
provided by free check books, free monthly statement, unlimited withdrawal, extended
banking hour, 365 days banking,. ATM card, and all branches of EBL each connected through
ABBS (Any Branch Banking Service) which enables to withdraw and deposit cash from any
of the branch.

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Profile of the Everest Bank Limited

Catering to more than 9 lacs customers, Everest Bank Limited (EBL) is a name you
can depend on for professionalized & efficient banking services. Founded in 1994, the
Bank has been one of the leading banks of the country and has been catering its
services to various segments of the society. With clients from all walks of life, the
Bank has helped develop the nation corporately, agriculturally & industrially.

Punjab National Bank (PNB), our joint venture partner (holding 20% equity) is the
largest nationalized bank in India having presence virtually in all important centers.
Owing to its performance during the year 2012-13, the Bank earned many laurels &
accolades in recognition to its service & overall performance. Recently, PNB was
awarded with "IDRBT Banking Technology Excellence Award" under Customer
Management & Intelligence Initiatives. The Bank also bagged "Golden Peacock
Business Excellence Award 2013" by Institute of Directors. Similarly, the Bank was
recognized as 'Best Public Sector Bank' by CNBC TV 18. The bank has now more
than 6,635 branches and 8622 (as on 30th sept 2015) ATMs spread all across the India.
As a joint-venture partner, PNB has been providing top management support to EBL
under Technical Service Agreement.
Everest Bank Limited (EBL) provides customer-friendly services through its wide
Network connected through ABBS system, which enables customers for operational
transactions from any branches. The bank has 80 Branches, 113 ATM Counters,
7 extension counter & 28 Revenue Collection Counters across the country making it a
very efficient and accessible bank for its customers, anytime, anywhere.

The bank has been conferred with the "Best Managed Commercial Bank" by ASIAN
PAINT NEWBIZ Award 2013. The bank adjudged as "Number 1 Bank" under
CAMELS (along with Customer Base & Branch Network) rating conducted by
KAROBAR national daily (a leading business media house of Nepal). The bank has
been conferred with “Bank of the Year 2006, Nepal” by the Banker, a publication of
financial times, London. The bank was bestowed with the “NICCI Excellence award”
by Nepal India chamber of commerce for its spectacular performance under finance
sector.
 

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EBL was one of the first banks to introduce Any Branch Banking System (ABBS) in
Nepal. EBL introduced Mobile Vehicle Banking system to serve the segment deprived
of proper banking facilities through its Birtamod Branch, which was the first of its
kind. EBL introduced branchless banking system first time in Nepal to cover
unbanked sector of Nepalese society through biometric machine. EBL is first bank
that has launched e-ticketing system in Nepal where customers can buy yeti airlines
ticket through internet. EBL introduced online payment of Mobile/ PSTN/ ADSL/
NCELL bill or from the counter as well. EBL is the first bank to introduce agro-
specialized branch "KRISHI UDHYAM BIKASH SAKHA" at Rajbiraj. EBL
introduced Cash Deposit Kiosk for the first time in Nepal through which the
Customers can deposit Cash conveniently.

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Objectives

The main objectives of the study are to how to collect of the current deposit in
the Everest Banks Ltd and their effect of investment. There is no doubt that the
role of commercial bank is significant in the development of the country.
Everest bank or commercial banks help in the development of the country by
providing current deposit for necessary sector. The basic objective of this study
is to analyze the current deposit of Everest Bank Ltd and the specific objective
of this study are as follows:-

 To analyze the trend of current deposit in Everest Bank Ltd.

 To examine the effect of current deposit on investment in EBL.

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Rationale

Collection is the one of the essential and main functions where the whole banking
business depended. Thus, a study on commercials bank and especially in their
collection and investment practices carries a great significance to various groups but
in particular is directed to a certain group of people or organizations.

This study is related with position of current deposit and with impact of investment in
Everest Bank Limited. There is a need of growing linkage among different segments
of the banking systems, Shareholders, public and co-operative firms. This all are
responsible factor of saving mobilization in any organization. No Business can run
smoothly without proper management of resource. Therefore, aim of this research is
to study about the position of current deposit and with impact of investment.

This project report study on current deposit position, general background, investment
trend and others information in Everest Bank Limited. So this study useful or helpful
on investors, shareholders, stake holders, student, government bodies, management
bodies of bank, customers, financial agency, Broker etc. because this project works
report provide the necessary information provided.

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Review

Most are aware that it is a process of gathering information from other source and
documenting it, but few have any idea of how to evaluate the information, or how to
present it. A literature review can be precursor to the introduction of a research or it
can be entire paper in itself acting as the first stage of large research projects and
allowing the supervisor to ascertain that the student is an the correct path. Prior to this
study, the several researchers have found various studies relevant subject matter is
reviewed which are as follows:

Saud, PB (2074), conduct a study on the title "A study of Current Deposit of Century
Bank Ltd" the basic finding of this study was that the bank should adopt efficient and
latest market strategy to make their transaction more capable as well as fulfill growing
demand of new financial service facilities.

Bhatta, G (2074) has conducted on "Financial Performance of EBL" to find the

financial performance of this bank, to determine risk and return pattern, to find the
distribution of dividend for shareholder of this bank. The bank has high cash and bank
balance to deposit ratio that means high refunding capacity of collect deposit. The
profitability ratio of the EBL is not in a sufficient level. in this report suggest to
improve its profitability it should reduce its operating expenses, proper utilization of
its available resources, effective mobilize of owners equity in productive sector of that
it can earn profit.

Rana, N (2014), in has conducted on "Collection Policy of Cooperative in Nepal" has

made an effort to examine the collection policy of this study concluded that efficient
utilization of resources is important than the collection of the resources. Lowest
investment means lowest capital formation which hampers the economy development
of the people and the nation. So this study recommended that cooperative give
emphasis effective utilization of resources.

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Methods

The rationale behind the study is to evaluate and assess the current deposition position
Everest Bank Limited. Thus, this chapter includes those methods and techniques used
for finding out a fore said purpose.

Research methodology refers to the various sequential steps to he adopted by a

researcher in studying a problem with certain objective in view. It is a way to
systematic solve the research problem it may be understood as a science of studying
how search is done scientifically. Includes the various steps that are generally adopted
by a researcher studying his/ her research problem along with the logic behind them, it
would be appropriate are in sequential order which study determined by the particular
problem at hand therefore, this study aims at analyzing and interpreting the purpose of
current deposit of Everest bank limited . This chapter focuses and deals with the
following aspects or methodology. – Nature and Sources of data, data collection and
Data analysis tools.

Research Design
Research design is the plane, structure and strategy of investigation envisioned in
order to obtain answers to research queries and to control variances it enables the way
of research providing the tools and technique for the data collection and analysis and
sampling plan to be followed. Generally research design describes the general plan for
collecting, analyzing and evaluating data after identifying. Mostly secondary data and
information to be collected, evaluated, verified and synthesized to reach a conclusion.
To achieve the objective of this study descriptive annual report of different fiscal year
of concerned EBL the study evaluates the current deposit of Everest bank limited.

Nature and Source of data

The study is conducted on basis of secondary data. The data relating to the investment
deposit and advance assets and directly obtained from the balance sheet and profit and
loss account of the concerned banks annual report. Supplementary data information
are collected from number of authoritative source like a website etc.

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Data collection
Data are the major parts of each types of the study. The most part of essential data has
been collected by the secondary sources. All related data are gathered as per the
objective determine in this report. The data are there of deposit and Investment
condition of current deposit. The data availed sources are internal records, financial
statement, balance sheets, annual reports and booklets of the EBL.

Data Analysis Tools

Data obtained from the, various sources cannot be directly used in their original
form further they need to be verified and simplified for the purpose of analysis.
Data information, figure and facts so obtained need to be checked, rechecked
edited and tabulated for computation. According to the nature of data, they have
been inserted in meaningful tables, which have been shown in annexes.
Homogenous data have been sorted in one table and similarly various tables
have been prepared in understandable Manner odd data excluded from the
table. Data analysis tools are given follows:

 Table
 Graph
 Diagram
 Pie chart

Limitations
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The limitations of the study are those characteristics of design or methodology that
impact in influenced the interpretation of the findings from this research. They are the
constraints on generalize application to practices and utility of findings that are the
result of the ways in which you initially chose to designed the study and the method
used to establish internal and external validity. An effort has done for avoiding error
while collecting, analyzing and interpreting the data. Every research has to conduct
within certain size. So limitations of this research are follows:

 This project work report only used secondary data in EBL.

 This project work report study only current deposit in EBL.
 On the course of the study at least five fiscals year are used only.
 This study only valuable for related to EBL.
 The study unbiased but resource and limited time period.

Chapter 2

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 Result and Analysis

This chapter deals with the analysis and interpretation of data following the researcher
methodology dealt in the chapter. In the course of analysis, data gathered from the
various sources have been inserted in the tabular form according to 'heir' homogenous
nature. The various tables prepared for the analysis purpose have been shown in
annexes. Using financial and statistical tools, the data have been analyzed the result of
the analysis has been interpreted keeping in mind the conventional standard with
respect to ratio analysis, directives of NRB and other factors while using other tools.
Moreover, financial performance of the sampled banks has especially been analyzed
in cross-sectional manner. Specifically, the chapter includes analysis and
interpretation of the following:

Data Presentation and Analysis

All the data required for objective of study are presentation in systematic and effective
manner. The following presentation will possible or supporting the statement. Everest
Bank Limited understands that people financial needs vary. So, efforts are made to
reach out to as many customers as possible in as many ways as it can. This is reflected
in the portfolio of services available to the customer with its unique features designed
to satisfy particular requirement. Ultimately, the bank focus to help its customers in
many ways from ordinary days to day needs to complex life changing decisions.

Among the various objectives of the study one was to examine whether the depositors
were satisfied or not by the service provided by bank for this purpose, depositors of
the bank were personally interviewed add a questionnaire was given to be fulfill by
them. Presentation and analysis of data is very important stage of research study. Its
main purpose is to change the unprocessed data into understandable form it is the
process of organizing the data bye tabulating and then placing that data in presentable
form by using various tables, figures and source. Current deposit is one of the most
important factors that have been development to facilitate effective performance of
bank management current deposit is the very basic indicator for determining profit.
The main purpose of the objective is to assess the fixed deposit management in the
bank.

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Data Presentation

There is one type of current deposit to the secured of demand deposit in the EBL. Data
can be present in various forms depending in the type of the data collection. A
frequency distribution is a table showing how often each value of the variable in
question occurs in a data set. A table is used summarize, categorical or numerical data.
Now present the data:

Table No 1

Current Deposit of EBL ( Rs in Lakh)

Years Current deposit Changing trend

2012/13 80990 20007
2013/14 64902 (16088)
2014/15 70813 5911
2015/16 86300 15487
2016/17 88677 2377
Source: Annual report of Everest Bank Limited. (2012/13 to 2016/17)

The above table no 1 represent the position of current deposit types of over different
years. Deposit is the main sources bank that can be clearly identified from the above
tables. Commercial bank like Everest bank limited generally yields profile playing
with deposit fund from the public. As the amount of deposit has the bank decrease in
the fiscal year 2013/14 and then after increased in every FY. As the amount of deposit
has the non linear trend it reflects the bank has been very successful in winning the
faith of its customer. Besides this it represents that the bank is being succeeded on
wining market wide pride.

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Therefore we can see the deposit in Everest bank limited is in increasing in non linear
trend. Thought the amount of current deposit increasing at growing rate exert in terms
of percentage. According to above table the total current deposit in year 2012/13 is Rs
80990 lakh and in years 2013/14 it is decreased to 80990 to Rs 64902,in years
2014/15 this amount will happen Rs708813 and in the fiscal year 2015/16 the current
deposit is Rs 86300. In the fiscal 2016/17 is current deposit of bank Is Rs 88677 lakh..

Now plots the data on diagram

Figure No 1

Current Deposit of EBL

100000

80000

60000

40000
Current deposit
Changing trend
20000

0
2012/13 2013/14 2014/15 2015/16 2016/17

-20000

-40000

In the above figure show that the position of current deposit and changing trend of
current deposit in Everest Bank Limited. In the fiscal year 2013/14 the current deposit
lowest and fiscal year 2016/17 is highest. The changing trend on current deposit in
fiscal 2013/14 decreased in the fiscal year 2012/13 and changing trend highest in the
fiscal year 2012/13. Lowest changing trend in the fiscal year 2016/17.

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 Table No 2

Percentage in Current Deposit (in Rs lakh)

Years Current deposit % of Current Deposit

2012/13 80990 21

2013/14 64902 16

2014/15 70813 18

2015/16 86300 22

2016/17 88677 23

Total 391682 100

Source: Annual Report of Everest Bank Limited. (2012/13 to 2016/17)

In the above table shows that the current deposit in EBL which as assume the 100
percent of the total current deposit in five year. If 5 year collected deposit is 100
present then the 21 present collect in the fiscal year 2012/13 and which present
decreased in fiscal year 2013/14 such as 16 percent. After then the fiscal year 2014/15
deposit increase 16 to 18 percentage, in fiscal year 2015/16 deposit increase 18 to 22
percentage, and final year 2016/17 deposit are increase 22 to 23 percentage. In the
above study we can see that deposit are increase every year ignore second year. The
highest deposit collection is 23 percentage in fiscal year 2016/17 and lowest collection
is16 percentage in fiscal year 2013/14.

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 Figure No 2

Percentage of Current Deposit Collection

23% 21%

2012/13
2013/14
2014/15
17% 2015/16
2016/17
22%
18%

In the above pie chart shows that the percentage of five year current deposit collection
in EBL such as in the fiscal year 2013/14 is lowest collection and highest collection in
the fiscal year 2016/17. This chart shows the generally increased in the current deposit
of Everest Bank Limited.

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 Table No 3

Trend of Current Deposit and Investment

Fiscal Years Current deposit Investment

2012/13 8099000000 9265458419

2013/14 6490200000 6504185769

2014/15 7081300000 15102674197

2015/16 8630000000 18198739944

2016/17 8867700000 11964561347

Source: Annual Report of Everest Bank Limited. (2012/13 to 2016/17)

In the above table show that the relationship between Current Deposit and Investment.
In the fiscal year 2012/13 the current deposit of Rs 809000000 and investment of Rs
9265458419. The current deposit of Rs 6490200000, 7081300000, 8630000000,
8867700000 and Investment of Rs 6504185769, 15102674194, 18198739944,
11964561347 in the fiscal year 2013/14, 2014/15, 2015/16, and 2016/17 respectively.
In the above study show that positive relationship between investment and current
deposit every year. Without second year in second year current deposit is decrease and
investment is increase. Then after second year deposit and investment are positive
relation.

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 Figure No 3

Trend of Current Deposit and Investment

20000000000
18000000000
current deposit and Investment

16000000000
14000000000
12000000000 Current deposit
Investment
10000000000
8000000000
6000000000
4000000000
2000000000
0
2012/13 2013/14 2014/15 2015/16 2016/17

In the above graph shows that relationship between current deposit and Investment. In
the first year current deposit and investment both are decreased. After two year current
deposit and investment are increased in four years but final year current deposits are
increased and investments are decreased. So that the trend on current deposit and
investment are positive relation in first four year but final year relationship are
negative. Current deposit and investment both are non linear increment. In the fiscal
year 2013/14 the current deposit and investment are something equal or nearly and
this fiscal year lowest deposit collection and providing investment. In the fiscal year
2015/16 the current deposit and investment are very different which fiscal year
highest investment provide by EBL but highest deposit collection in fiscal year
2016/17.

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 Table No 4

Trend on Current Deposit and Total Deposit

Fiscal Years Current deposit Total Deposit

2012/13 8099000000 57720500000

2013/14 6490200000 62108100000

2014/15 7081300000 83093800000

2015/16 8630000000 93735500000

2016/17 8867700000 95094500000

Source: Annual Report of Everest Bank Limited. (2012/13 to 2016/17)

In the above table show that trend on current deposit and total deposit . In the fiscal
year 2012/13 current deposits are Rs 809900000 which total deposit Rs 57720500000.
The current deposit Rs 6490200000, Rs7081300000, Rs8630000000, Rs8867700000
and total deposit Rs 62108100000, Rs83093800000, Rs 93735500000,
Rs9595094500000 in fiscal year 2013/14, 2014/15, 2015/16, 2016/17 respectively. In
the study show that positive relationship between current deposit and total deposit.

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 Figure No 4

Trend on Current Deposit and Total Deposit

100000000000
90000000000
80000000000
70000000000
60000000000
50000000000 Current deposit
Total Deposit
40000000000
30000000000
20000000000
10000000000
0
2012/13 2013/14 2014/15 2015/16 2016/17

In the above graph show that the relationship between current deposit and total
deposit. In the fiscal year 2013/14 the current deposit are decreased but total deposit
are increased. The total deposit in rapidly increased in every fiscal year but current
deposits are non linear increment. The highest total deposit and current deposit in
fiscal year 2016/17 but the lowest total deposit in year 2012/13 and the lowest current
deposit in year 2013/14.

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 Figure No 5

Trend on Current Deposit And Total Deposit

100000000000
90000000000
Current Deposit & Total Deposit

80000000000
70000000000
60000000000
50000000000
40000000000
30000000000
20000000000
10000000000
0
2012/13 2013/14 2014/15 2015/16 2016/17
Fiscal Year

In above diagram presentation of current deposit and total deposit of EBL which
indicate that the relationship between current deposit and total deposit. The above
diagram shows the first two year negative relation and after two year shows the
positive relation between current deposit and total deposit. We can see that total
deposits are rapidly growth but current deposits are non linear growth. It means bank
total deposit position is very good but current deposits are good but not sufficient. So
bank implements new ideas to improve current deposit position of bank.

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 Table No 5

Trend on Current Deposit, Total Deposit and Investment

Fiscal year Current deposit Total deposit Investment

2012/13 8099000000 57720500000 9265458419

2013/14 6490200000 62108100000 6504185769

2014/15 7081300000 83093800000 15102674197

2015/16 8630000000 93735500000 18198739944

2016/17 8867700000 95094500000 11964561347

Source: Annual Report of Everest Bank Limited. (2012/13 to 2016/17)

In the above table no 5 shows that the trend of current deposit, Total deposit and
investment in Everest Bank Limited. In the fiscal year 2012/13 the current deposit of
Rs 8099000000, Total deposit of Rs 57720500000 and investment of Rs 9265458419.
The current deposit of Rs6490200000, 7081300000, 8630000000, 8867700000in the
fiscal year 2013/14, 2014/15, 2015/16 and 2016/17 respectively. The total deposit of
Rs 62108100000, 83093800000, 93735500000, 95094500000 in fiscal year 2013/14
to 2016/17 respectively and investment of Rs6504185769, 15102674197,
18198739944, 11964561347 in the fiscal year 2013/14 to 2016/17 respectively.

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 Figure No 6

Trend of Current Deposit, Total Deposit & Investment

100000000000
90000000000
80000000000
CD/TD/investment

70000000000
60000000000
50000000000
Current deposit
40000000000
Total deposit
30000000000
20000000000 Investment
10000000000
0
3
2 /1 /1
4 5
1 3 /1 /1
6
20 20
1 1 4 5 /1
7
20 01 6
2 2 01

Fiscal year

In the above figure shows that the position of current deposit, total deposit &
investment in EBL last five year and According to above figure the total deposit are
increased in rapidly in every fiscal year. But current deposit and investment are
increased in smoothly in five fiscal year of EBL. Investment in second year is
decreased and also current deposit is decreased in fiscal year 2013/14. The highest
collection of total deposit of Rs 95094500000 in year 2016/17 and current deposit &
investment are also highest in this year of Rs 8867700000 & Rs 11964561347 are
respectively. The lowest total deposit collection in year 2012/13 of Rs 57720500000
but current deposit & investment in year 2013/14 of Rs 6490200000 & Rs
6504185769 Respectively.

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Analysis of Result

Data analysis is the process of evaluating data using analytical and logical reasoning
to examine each component of the data provided. This form of analysis is just one of
the many steps that must be completed when conducting a research experiment. Data
from various sources is gathered, reviewed, and then analyzed to form some sort of
finding or conclusion. There are a variety of specific data analysis method, some of
which include data mining, text analytics, business intelligence, and data
visualizations. The benefits of data analysis are almost too numerous to count, and
some of the most rewarding benefits include getting the right information for a
business, getting more value out of IT department, creating more effective marketing
campaigns, gaining a better understanding of customer, and so on.

According to Wikipedia, "Data analysis is a process of gathering, modeling and

transforming data with the goal of highlighting useful information, suggesting
conclusions and supporting decision making. Data analysis has multiple facts and
approaches, encompassing diverse techniques under a variety of names, in different
business, science and social science domain." Remember that the results section has
both text and illustrative materials such as Tables and figures. Use the text component
to guide the reader through answer the questions in investigated. Each Figure and
Table must be referenced in the text portion of the results and must tell the reader
what the key results is that each Table and Figures conveys.

Data Analysis of Current Deposit in Everest Bank Limited

In the above table No 1 shows the current deposit of Everest Bank Limited. The
current deposit of EBL has been increased in every year except second year from
fiscal year 2012/13 to 2016/17. However, the ratio of increment has found different. It
was low in year 2013/14 to 2014/15 as well as 2012/13. But it was high in fiscal year
2014/15 to 2015/16 as well as 2015/16 to 2016/17. From the evidence of last five year
the current deposit has found increased. That would increase the deposit for short term
and the bank to plan for short term investment. This can increased the profitability of
the bank.

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Data analysis of Percentage Current Deposit in EBL

In the above table No 2 shows the percentage of current deposit in Everest Bank
Limited. Above table shows if five fiscal year collecting current deposit is 100 percent
the how much percent or amount collect in this year. In this five year the highest
collection in fiscal year 2016/17 is 23 percent and lowest collection in fiscal year
2013/14 is 16 percent. Analyze of this table or data the current deposit position is
increasing trend. Which indicate that the position of EBL is satisfactory because the
collection trend is increased in every year except second year. From the evidence of
last five year the percentage of current deposit collection has found increased. That
would increase deposit for short term and the bank to plan for short term investment
and short term liquid position is increased in EBL. This can increase the profitability.

Data Analysis of Trend of Current Deposit and Investment

In the above table No 3 shows the trend of current deposit and investment in Everest
Bank Limited. In the above table shows the relationship between current deposit and
investment of EBL during lasts five year. In above study we can see that positive
relationship between current deposit and investment of bank. The current deposit is
banks are good position its increase in every year then the investment are also increase
every year except second year. In second year both current deposit and investment are
decrease. It means current deposit and investment are correlated each other. If current
deposits are changes then investment are also changed. Finally the bank is mobilizing
the deposit then increased in profitability of the bank. From the evidence of last five
year the current deposit and investment are increased. That would impact of earnings
power of bank and profitability.

Data Analysis of Trend of Current Deposit and Total Deposit

In above table No 4 shows that the trend of current deposit and investment in Everest
Bank Limited. The total deposit has been increased in every year from 2012/13 to
2016/17 but current deposit is non linear increment because current deposit decreased
in second year. If current deposit increased then total deposit are also increased but in
fiscal year 2013/14 current deposit decreased total deposit are increased because
others deposits (i.e. fixed deposit, saving deposit, call deposit etc.) are increased in

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this year. In current deposit of Rs 8099000000, Rs 6490200000, Rs 7081300000, Rs
8630000000, Rs 8867700000 in fiscal year 2012/13, 2013/14, 2014/15, 2015/16, and
2016/17 Respectively and total deposit of Rs 57720500000, Rs 62108100000, Rs
83093800000, Rs 93735500000, and Rs 95094500000 in fiscal year 2012/13,
2013/14, 2014/15, 2015/16, and 2016/17 Respectively. From the evidence of last five
year the total deposit and current deposit are increased that would impact on earnings
power, investment, and profitability of the Everest Bank Limited. So if total deposit
and current deposit increased the bank to plan for short term investment then this can
increased in profitability of the bank.

Data Analysis of Trend on Current Deposit, Total Deposit and Investment

In above table No 5 shows the trend on current deposit, total deposit and investment in
Everest Bank Limited. The total deposit has been increased in every fiscal year such
as total deposit of Rs 57720500000, Rs 62108100000, Rs 83093800000, Rs
93735500000, and Rs 95094500000 in fiscal year 2012/13, 2013/14, 2014/15,
2015/16, and 2016/17 Respectively. The current deposit and investment are decreased
in year 2013/14 and then after increased in every year such as current deposit of Rs
8099000000, Rs 6490200000, Rs 7081300000, Rs 8630000000, Rs 8867700000 in
fiscal year 2012/13, 2013/14, 2014/15, 2015/16, and 2016/17 Respectively and
investment of Rs 6504185769, 15102674194, 18198739944, 11964561347 in the
fiscal year 2013/14, 2014/15, 2015/16, and 2016/17 respectively. According to
presenting data the position of bank has been satisfactory because the deposit and
investment trend increased in every fiscal year from 2012/13 to 2016/17. From the
evidence of last five year the current deposit, total deposit and investment has found
increased. That would impact on earnings power, investment, and profitability of the
Everest Bank Limited. So if total deposit, current deposit and investment increased the
bank to plan for short term investment then this can increased in profitability of the
bank.

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Finding

In this research the researcher find that the current deposit of Everest Bank Limited
is growth is going to be up respectively every year. So the present position of bank is
so good. According to bank history the entire department of bank is well managed
and well directed. And finally the bank earned maximum profit this year so all
shareholders were very happy of this bank.

The major finding of this study is the Everest Bank Limited current deposit position is
well position and well mobilization of fund.

 For Everest Bank Limited the current deposit is one of the main sources of
generating fund.
 Everest Bank Limited has played a vital role to develop the banking system in
Nepal that's why the bank is under profit each year deposit of the increase in
completions.
 Everest Bank Limited has sufficient liquidity condition.
 Investment ratio is sufficient level of Everest Bank Limited.
 Deposit utilization rate is satisfactory of Everest Bank Limited.
 In this research the researcher find that the current position of Everest bank
limited is growth is going to be up respectively every year. So the present
position of Bank is so good. According to bank history the entire department
of bank is well managed and well directed. And finally the Bank earned
maximum profit this year so all shareholders were very happy of this bank.

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 CHAPTER 3

SUMMARY AND CONCLUSION

Summary

Banks, which deal with commercial activities, are known as commercial banks. These
financial institutes help to integrate every financial activity of the community. The
main objective of a commercial bank is to play a vital role in the development of good
trade. Commercial banks are mechanisms of mobilizing funds in returnable resources.
They offer financial support to all types of business through providing various types
of loans and other financial services. Commercial banks aid the economic
development of the nation. Commercial banks pool together the saving of the
community and use the fund productively through prudent investment.

Current deposit means, that types deposit, the depositor can withdraw money
whenever he requires and there is no limitation in issuing cheque by the customer.
This types of deposit is generally maintained by business firm, other business motive
intuitions and individuals that have higher volume of transactions in their account.
Banks charge certain amount to the customer for not maintaining minimum balances
in the current account. Everest bank limited also provides the facilities of current
deposit to its customers for different period. The total current deposits of Everest
Bank Limited for five years time from 2012/13 to 2016/17 are Rs391682 lakh
respectively. The current deposit was in increasing trend since from the operation.

Catering to more than 9 lakh customers, Everest Bank Limited (EBL) is a name you
can depend on for professionalized & efficient banking services. Founded in 1994, the
Bank has been one of the leading banks of the country and has been catering its
services to various segments of the society. With clients from all walks of life, the
Bank has helped develop the nation corporately, agriculturally & industrially.

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Conclusion

After going through the overall study which mainly focused on the financial
analysis of the Everest Bank Limited, It can be concluded that the bank was still
in good shape and it could deliver yet another year of stable financial
performance in the backdrop of an extremely challenging and dynamic business
environment. The bank capital position is more than adequate to meet their
business needs and receives the current NRB’s capital adequacy requirement
under the Basal II capital accord and also exceeds the international norms. Euro
zone economic crisis seemed to affect the banks operation to some extent. The
volatile political situation coupled with low economic growth, widening the
trade deficit, high inflation and liquidity crunch in the backing system were
hurdles that affected the bank performance Everest bank limited was opened in
the joint venture in 1994 under the commercial bank act 1974.From the data
analysis and measure finding drawn, it can be concluded that the liquidity
position of Everest bank ltd was better since the cash and bank balance of
Everest bank ltd are greater than other.

The Everest bank limited was opened in jointed venture in 1994 under the
commercial bank act 1974 and companies’ act 1965. It is one famous most
successful and renowned bank. It is highly reputed for the quick and prominent
service to the customer and that’s why the bank is under profit each year deposit
of increase in competitors and rivers bank of its kind. It has also played vital
role to develop the banking system in Nepal. So, it is known as the successful
bank of kingdom of Nepal.

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BBLOGRAPHY

Adhikari, D.R. & Pandey, DL (2074), Business Research Method. Kathmandu:

Asmita Publication.
Bhatta, G (2074), Financial Performance of EBL. An unpublished field work repot
submitted to Tribhuvan University

Joshi, Padamraj, Paudel, R., Baral, K., Gautam, R. and Rana, S.(2012). Fundamentals
of financial management. Kathmandu: Asmita books publisher and distributer.

Joshi, Padamraj, Paudel, R., Baral, K., Gautam, R. and Rana, S.(2012). Foundation of
Financial Markets & Institution. Kathmandu: Asmita books publisher and distributer.

Rana, N (2074), Collection Policy of Cooperative of Nepal. An unpublished field work

repot submitted to Tribhuvan University

Saud, PB (2074), A Study of Current Deposit of Century Bank Limited. An unpublished

field work repot submitted to Tribhuvan University

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