KATHMANDU: Nepal Rastra Bank (NRB) has amended the Unified Directives 2026, allowing banks and financial institutions to count interest received within 15 days after the end of the fiscal year as income.

Under the revised provision, only interest that remains unrealized after the 15-day grace period must be transferred to the regulatory fund after required statutory deductions. The amount can be moved back to retained earnings once the interest is collected.