DEPOSIT ANALYSIS

OF
CENTURY COMMERCIAL BANK LIMITED

A Project Work Report

By
BARSHA ADHIKARI
Symbol No:-3960009
Registration No:- 7-2-0396-0021-2015
MERRYLAND COLLEGE, BIRATNAGAR

Submitted To
The Faculty of Management
Tribhuvan University
Kathmandu

In Partial Fulfillment of the Requirements for the Degree of

BACHELOR OF BUSINESS STUDIES (BBS)

Biratnagar, Nepal
May, 2019
 DECLARATION

I hereby declare that the project work entitled DEPOSIT ANALYSIS OF CENTURY
COMMERCIAL BANK LIMITED submitted to the Faculty of Management, Tribhuvan
University, Kathmandu is an original piece of work under the supervision Pankaj Jain,
Supervisor, Merryland College, Biratnagar and is submitted in partial fulfillment of the
requirements for the award of the Degree of Bachelor Business Studies (BBS). This project
work report has not been submitted to any other University or institution for the award of any
degree or diploma.

……………..

Barsha Adhikari

Date:

ii
 SUPERVISOR’SRECOMMENDATION

The project work report entitled DEPOSIT ANALYSIS OF CENTURY COMMERCIAL

BANK LIMITED submitted by Barsha Adhikari of MERRYLANDCOLLEGE,
BIRATNAGAR, is prepared under my supervision as per the procedure and format laid by
the Faculty of Management, Tribhuvan University, as partial fulfillment of the requirements
for the award of the degree of Bachelor of Business Studies (BBS). I, therefore, recommend
the project work report for evaluation.

…………….

Pankaj Jain

Supervisor

Merryland College

Date:

iii
 ENDORSEMENT

We hereby endorse the project work report DEPOSIT ANALYSIS OF CENTURY

COMMERCIAL BANK LIMITED submitted by Barsha Adhikari of Merryland College,
Biratnagar, in partial fulfillment of the requirements for the Degree of Bachelor of Business
Studies (BBS) for external evaluation.

……………. … …………………

Gunaraj Dhungel Laxman Dhakal

Chairman Principal

Management Research Committee Merryland College

Date: Biratnagar

Date:

iv
 ACKNOWLEDGEMENT

I have taken efforts in this project report. However, it would not have been possible without
the kind of support and help of many individuals and organizations. I would like to extend
my sincere thanks to all of them.

I extend my thanks to the chairman Management Research Committee Mr. Gunaraj Dhungel
and our Principal Mr. Laxman Dhakal of Merryland College Biratnagar. It is a genuine
pleasure to express my deep sense of thanks and gratitude to our supervisor Pankaj Jain for
his guidance and constant supervision in my report. His timely advice and guidance have
helped me to a great extend to accomplish this task. I equally feel great to extend my
gratitude to the Manager of Century Commercial Bank Limited and other staff member as
well as for providing necessary information about the bank on the right time.

I would like to express my special gratitude and thanks to our faculty members, family
members, and friends for giving me such attention and time.

Barsha Adhikari

v
 TABLE OF CONTENTS
Title page i
Declaration ii
Supervisor’s recommendation iii
Endorsement iv
Acknowledgement v
Table of Contents vi
List of Tables vii
List of Figures viii
Abbreviations ix

CHAPTER I: INTRODUCTION 1-13

1.1 Background of the Study 1
1.2 Profile of the organization 2
1.3 Statement of the problem 3
1.4 Objective of the study 3
1.5 Significance of the study 3
1.6 Review of Literature 3
1.7 Limitation of the study 11
1.8 Research methodology 11
1.9 Organization of the study 13

CHAPTER II: RESULTS AND ANALYSIS 14-23

2.1 Presentation of Data 14
2.2 Analysis of Data 14
2.3 Finings 23

CHAPTER III: SUMARRY AND CONCLUSION 24-25

3.1 Summary 24
3.2 Conclusion 25

BIBLIOGRAPHY
APPENDICES

vi
 LIST OF TABLES

TABLE NO PARTICULARS PAGE NO

1 Total Deposit of CCBL 14

2 Saving Deposit of CCBL 15

3 Current Deposit of CCBL 16

4 Fixed Deposit of CCBL 17

5 Deposit Lending Ratio of CCBL 18

6 Ratio of Saving Deposit to Total Deposit 19

7 Ratio of Current Deposit to Total Deposit 20

8 Ratio of Fixed Deposit to Total Deposit 21

vii
 LIST OF FIGURES

FIG. NO PARTICULARS PAGE NO

1 Total Deposit of CCBL 15

2 Saving Deposit of CCBL 16

3 Current Deposit of CCBL 17

4 Fixed Deposit of CCBL 18

5 Deposit Lending Ratio of CCBL 19

6 Ratio of Saving Deposit to Total Deposit 20

7 Ratio of Current Deposit to Total Deposit 21

8 Ratio of Fixed Deposit to Total Deposit 22

viii
 ABBREVIATIONS

% Percentage

& And

A/C Account

BBS Bachelor of Business Studies

Fig. Figure

F/Y Fiscal Year

i.e. That is

etc. Etcetera

e.g. Example

Mgmt. Management

Rs. Rupees

T.U. Tribhuvan University

Reg. No. Registration Number

CCBL Century Commercial Bank

Limited
Ltd.
Limited

ix
 CHAPTER I
INTRODUCTION

1.1 Background of the Study

A Bank is a financial institution that accepts deposit from public and creates credit. It collects
deposits and invests or lends to those who stand in need of money. It charges certain interest
at some fixed interest rate per annum. Besides the bank also involves on a number of agency
services like remitting and collection each on behalf of its client, opening bank draft and
exchanging currencies. The bank generates profits from the difference in interest rates
charged and paid.

Deposit Analysis studies the behavior of non-maturity deposits over time and provides
institution-specific results needed to accurately estimate and manage interest rate and
liquidity risk.

• Averages lives- The primary function in performing this analysis is to estimate decay
for non-maturity deposits.
• Rate Sensitivity Factors and Lang- A historical beta coefficient is estimated for each
account type. The historical data also provides an average delay period or lag.

Thus, commercial banks are the main institutions, which are meant for the collection and
utilizing of small scattered savings of the people. The commercial banks utilize the collected
resources by financing in productive, distributive the main function of the banks is to accept
money spread in the general public as deposit and utilize the collected resources properly.
General public deposits their savings for safety and they also get interest in advancement. Not
only this, they can withdraw their money when they need. Deposit, is the savings of people or
even of industrialists, which in not required for them in the very moment, which is accepted,
by banks and later on they get interest.
1.2 Profile of the Organization
Century Commercial Bank Limited (CCBL) is a National Level Commercial Bank
established on January 23,2011 with the objective of providing simplified banking services
by taking advantages of innovations and information and communication technology. CCBL
aims to extend its reach to the unbanked population of the country and is driven by the
mission of “saral banking ... sabaikolagi” (simplified banking for all)

The Bank has a network of 111 branches 8 extension counters, 13 branches banking and 63
ATMs across the country and offers a wide range of banking products in deposits, lending
and other value added services such as internet/ mobile banking, remittance and branchless
banking etc. The Bank’s team comprises of more than 890 staffs and caters more than
500,000 customers.

Board of Directors
Name ofBoard of Directors Designation

1 Mr. Rajesh Kumar Shrestha Chairman

2 Mr. Laxman Kumar Shrestha Director
3 Mrs. Uma Kumari Shrestha Director
4 Mr. Rajesh Raj Dali Director
5 Mr. Mahesh Kumar Agrawal Director
6 Mr. Sunil Kumar Neupane Director
7 Mr. Abhishek Bajracharya Director

Mission
CCBL's mission statement is “saral banking ... sabaikolagi” (easy banking ... for all). We are
committed to simplify banking services taking advantage of innovations in information and
communication technology and to extend our reach to the unbanked population of the
country.

Century Commercial Bank plans to diversify the deposits to minimize the effects of the
ongoing liquidity crisis. “At present, we are concentrating our efforts on collecting deposits
of small to large amounts to ensure a smooth cash flow,” explains the bank's strategy. He
saysthat the bank has kept the credit-to-core-capital-plus-deposit (CCD) ratio well under the
statutory level of 80 percent.
1.3 Statement of Problem
• What is the deposit position of Century Bank?
• How does bank employ its fund to maximize its profit?

1.4 Objective of the Study

• To calculate the deposit position.
• To find out the best possible way to employ fund efficiently to maximize profit.

1.5 Significance of the Study

The significance of the study is pointed out as below:

• To the Shareholder
Every shareholder of the company wants to know about the deposit position of his/her
investment because his/her wealth has been invested there.So study is important to the
shareholder.

• To the Government
The government is responsible institution for the country. Therefore the government
is curiously to know about deposit position. Banks serve as an indicator of country’s
economy so. Study is important to them.

• To the Society
This study is also important for the Society as each institution follows the Corporate
social responsibility and its very important that it use its assets in best manner.

1.6 Review of Literature

This section discusses the key theoretical considerations from previous studies to inform the
general and specific objectives developed for this study, that is, deposit analysis. Many
studies are observed to be present concerning the, deposit analysis when reviewing the
literature.
1.6.1 Conceptual Review
Deposit collection is one of the main features of commercial bank. A commercial bank
receives deposit in different accounts namely current, fixed and saving. These are the direct
deposits. When a bank receives cash it grants a right to the depositors to withdraw it
whenever they like Nepal Banijya Bank Act has regulated all the deposit 2031. The act
specifies “Deposit” means amount deposited in current, fixed and saving deposit account of
bank or financial institutions. Among many functions of a commercial bank the main
function is deposit function, which all the commercial banks perform, in simple terms;
deposit is a function of collecting surplus from savers.

A commercial bank is a type of bank that provides services such as accepting deposits,
making business loans, and offering basic investment products.Commercial bank can also
refer to a bank or a division of a bank that mostly deals with deposits and loans from
corporations or large businesses, as opposed to individual members of the public (retail
banking).

In the US the term commercial bank was often used to distinguish it from an investment
bank due to differences in bank regulation. After the great depression, through the Glass–
Steagall Act, the U.S. Congress required that commercial banks only engage in banking
activities, whereas investment banks were limited to capital markets activities. This
separation was mostly repealed in the 1990s.

Functions of Commercial Banks

Commercial banks perform many functions. They satisfy the financial needs of the sectors
such as agriculture, industry, trade, communication, so they play very significant role in a
process of economic social needs. The functions performed by banks, since recently, are
becoming customer-centered and are widening their functions. Generally, the functions of
commercial banks are divided into two categories: primary functions and the secondary
functions.

1. Primary Functions of Commercial Banks

Commercial Banks performs various primary functions some of them are given below
i. Accepting Deposits:
Commercial bank accepts various types of deposits from public especially from its clients. It
includes saving account deposits, recurring account deposits, fixed deposits, etc. These
deposits are payable after a certain time period.

ii. Making Advances:

The commercial banks provide loans and advances of various forms. It includes an over draft
facility, cash credit, bill discounting, etc. They also give demand and demand and term loans
to all types of clients against proper security.

iii. Credit Creation

It is most significant function of the commercial banks. While sanctioning a loan to a
customer, a bank does not provide cash to the borrower Instead it opens a deposit account
from where the borrower can withdraw. In other words while sanctioning a loan a bank
automatically creates deposits. This is known as a credit creation from commercial bank.

2. Secondary Functions of Commercial Banks

Along with the primary functions each commercial bank has to perform several secondary
functions too. It includes many agency functions or general utility functions. The secondary
functions of commercial banks can be divided into agency functions and utility functions.

i. Agency Functions: Various agency functions of commercial banks are

• To collect and clear cheque, dividends and interest warrant.
• To make payment of rent, insurance premium, etc.
• To deal in foreign exchange transactions.
• To purchase and sell securities.
• To act as trusty, attorney, correspondent and executor.

ii. General Utility Functions: The general utility functions of the commercial banks include
• To provide safety locker facility to customers.
• To provide money transfer facility.
• To issue traveller's cheque.
• To act as referees.
 • To accept various bills for payment e.g phone bills, gas bills, water bills, etc.
• To provide merchant banking facility.
• To provide various cards such as credit cards, debit cards, Smart cards, etc

Deposit accounts are also one of the important sources of banks' funds, in order to attract
customers the banks offer attractive facilities to different types of deposits account holders. In
order to avoid miniature expenses of our daily life among society banks has been providing
sound interests because of the hard global competition and they need deposits like raw
materials in production process.

Banks are providing different types of deposit account to the general public taking
consideration of their different financial status. Here are some deposits accounts(concerned
with my study), listed below:

a. Saving Deposit Account

b. Current Deposit Account
c. Fixed Deposit Account

a. Saving Deposit Account:

Depositors can deposit any amount of money in their saving deposit account but there are
certain restrictions in withdrawal of money. If the depositor needs to withdraw a high
amount, he is required to inform the bank authorities in advance. If his withdrawal exceeds
the specified limit and does not even intimate the bank in advance, he will have to forgo his
interest earning for the concerned month. The depositor is given cheques facility. Presently
the rate of interest offered by commercial banks in Nepal on saving deposit account is 2 to 3
% p.a.; however, the individual bankers are always free to offer high rates. Such saving
accounts greatly encourage capital formation in the country.

Procedure to Open Saving Deposit Account:

To open the Saving Deposit Account a customer must fill the form provided by the
CenturyCommercial Bank Ltd. including following details:
a. Name of the account to be opened. (i.e. Saving Deposit Account)
b. Full name of the account opener.
 c. Status of the account opener. (Individual, company, club, society, partnership, others)
d. Mailing address of the account opener. (Post box no., fax no., phone no.)
e. Citizenship or driving license number. (This is to be filled for the individual account
opener, in case of foreign nationalities passport number, center of issue, date of issue,
date of expiry and verification signature is needed.
f. Mode of operation. (Single, former or survivor, both or survivor, either of
survivor,latter of survivor, others)
g. Specimen signature or signatures. (If a Partnership Company opens an account or two
or more person opens then all the partners should make specific signatures.)
h. Name, address, account number and signature of the introducer. (Rubberstamp if the
introducer is a company or an institution.)

Procedure to Close Saving Deposit Account:

Saving Deposit Account is closed in the request of an account holder. To close this account,
an account holder must present a written application addressing to the Manager of the
CenturyCommercialBank Ltd. including following details:
a. Full Name of the account holder.
b. Closing charges. (To close this account closing charges Rs.300.00 is to be paid.)
c. Signature of the account holder or holders. (Rubber-stamp if the account is of a
company or an institution.)

b. Current Deposit Account:

Current deposit account refers to such an account opened by the depositor in which he can
deposit any amount any time and also withdraw any amount any time as required. The
account holder can deposit and withdraw any amount of money at one instance of in several
installments. Such an account is very useful for traders who require to deposit or withdraw
money very frequently. Money in current deposit account can be deposited for short period or
long period without any restriction. Due to the liquidity on the deposits provided by the bank,
generally very low or no interest is given to the depositor; In fact the bank could be changing
some incidental change from the customers for the services rendered. The minimum amount
of money required to open such an account is other formalities to be fulfilled depend upon the
rules and regulations of individual requires even several times in one day through
cheques. The current deposit account is also known as “Demand Deposit” or “Demand
Liabilities”.
Procedure to Open Current Deposit Account:
To open the Current Deposit Account a customer must fill the form provided by the
CenturyCommercial Bank Ltd., this includes the following details:
a. Name of the account to be opened. (i.e. Current Deposit Account)
b. Full name, address, and occupation of the account opener. (Name of the company or
institution if an account is of any company or institution.)
c. Status of the account opener. (Individual, company, club, society, partnership, others)
d. Mailing address of the account opener. (Post box no., fax no., phone no.,)
e. Citizenship or driving license number. (This is to be filled for the individual account
opener, in case of foreign nationalities passport number, center of issue, date of issue,
date of expiry and verification signature is needed.)
f. Mode of operation. (Single, former or survivor, both or survivor, either of survivor,
latter of survivor, others)
g. Specimen signature or signatures. (If a Partnership Company opens an account or two
or more person opens then all the partners should make specimen signatures.)
h. Name, address, account number and signature of the introducer. (Rubber stamp if the
introducer is a company or an institution

Procedure to Close Current Deposit Account:

Current Deposit Account is closed in the request of an account holder. To close this account,
an account holder must present a written application addressing to the Manager of the
Century Commercial Bank Ltd. including following details:
a. Full Name of the account holder. (Name of the company or institution if an account is
of any company or institution)
b. Closing charges. (To close this account closing charges Rs.300.00 is to be paid.)
c. Signature of the account holder or holders. (Rubber-stamp if the account is of a
company or an institution.)

c. Fixed Deposit Account:

This account scheme allows a customer to earn higher rate of interest for those amounts,
which a customer is confident that he will not require the amount for certain period. The
scheme offers higher rate of interest than savings account. The interest rates vary with the
period for which amount is kept in fixed deposit. The interest rates vary from time to time.
Procedure to Open Fixed Deposit Account:
To open the Fixed Deposit Account a customer must fill the form provided by the Century
Commercial Bank Ltd., this includes the following details:
a. Name of the account to be opened. (i.e. Fixed Deposit Account)
b. Full name, address, and occupation of the account opener. (Name of the company or
institution if an account is of any company or institution.)
c. Status of the account opener. (Individual, company, club, society, partnership, others)
d. Mailing address of the account opener. (Post box no., fax no., phone no.,)
e. Citizenship or driving license number. (This is to be filled for the individual account
opener, in case of foreign nationalities passport number, center of issue, date of issue,
date of expiry and verification signature is needed.)
f. Mode of operation. (Single, former or survivor, both or survivor, either of survivor,
latterof survivor, others)
g. Specimen signature or signatures. (If a Partnership Company opens an account or two
or more person opens then all the partners should make specimen signatures.)
h. Name, address, account number and signature of the introducer. (Rubber stamp if the
introducer is a company or an institution.

Procedure to Close Fixed Deposit Account:

Fixed Deposit Account is closed after the maturity of the account. To close this account, an
account holder must present a written application addressing to the Manager of the Century
Commercial Bank Ltd. including following details:
a. Full Name of the account holder, (Name of the company or institution if an account is
of any company or institution)
b. Account number
c. Signature of the account holder or holders. (Rubber-stamp if the account is of a
company or an institution.)

1.6.2 Review of Previous Study

Deposits are the main source of capital for the lending activities of the banks. Banks utilize
efficiencies to attract more deposits to increase credit activities. Deposits are withdraw able
according to the terms of contract with the depositors to attract the people. The bank
maintains different types of deposit accounts.
According to Commercial Bank Act, the saving account means an account of amounts
deposited in a bank for savings purposes.

Saving Account are generally opened for the savings of customers (individuals, nonprofit
organization, charitable trusts, clubs, associations and cooperative) who want to save for
meeting future needs, Savings accounts is suitable for the customers who do not want to
withdraw frequently or who do not want to keep certain amount for fixed long period.

Bajracharya, (2010), in his article, “Monetary Policy and Deposit Mobilization in Nepal” has
concluded that mobilization of domestic saving is one of the prime objectives of monetary
policy in Nepal and commercial banks are the more active financial intermediary for
generating resources in the form of deposits of private sector and providing credit to the
investor in different sectors of the economy.
Bhattarai,(2010) entitled on “An Investment Analysis of Rastriya Banijya Bank” with
objective to use trend analysis to compare loans and advances, total investment, total deposits
and net profit of RBB and compare with other commercial banks.

The main objectives of the study were to analyze the deposit utilization and its projection for
next five years, to evaluate the profitability and risk position of Rastriya Banijya Bank.

1.6.3 Research Gap

The research paper done in the context of Nepal mainly emphasized on liquidity, profitability
and leverage of the commercial banks. These studies lack micro-level analysis and found
applying traditional analysis of financial performance. In the context of Nepalese banking
environment, there are few academic researchers found conducted in the frame work.
The objectives of the study were to find out the empirical relationship between the various
important variables i.e. deposits, loans and advances, investment, net profit etc. and compare
them with joint venture banks and provide guidelines to improve investment policy.

This study covers the more recent financial data, NRB guidelines and instructions than those
of studies previously conducted. Portfolio management is the major part of the bank's deposit
policy and it is the major concern of stakeholders to know the portfolio behaviors of the bank.
This research is original one and should be foundation for the future researchers to know
about the investment pattern of the banks in Nepal. Our study is different from others study
due to following reasons:

• I have researched the Century Commercial Bank.

• This study includes the very recent deposit patterns of the bank.
• The study particularly shows how these companies are growing despite of critical
market situation.

1.7 Limitation of the study

This present report was not out of limitations. But as a student preparing it was a great
opportunity for me to know the banking activities of Century Bank Ltd. Some restraints are
disclosed below:
• Data insufficiency limitation is the main constraint in the development of the report.
• As I am a not an employee of CCBL, some data could not be collected due to internal
security of the bank.
• This report did not include the whole deposit position of CCBL, actually more on
investment of the bank.
• Lack of experience.

1.8 Research Methodology

Research methodology is a research method used to meet the specified objectives. It is a
systematic way to find out the probable solution. It refers to the various sequential steps
(along with rational of each steps) to be adopted by a researcher in studying the problem with
certain objectives in view. Thus the research method designed to achieve the objectives of
this thesis contains research design, population and sample, data collection procedure, tools
for analysis and methods of analysis and presentations.

1.8.1 Research Design

The research design is a plan, structure and strategy of investigation conceived so as to obtain
answers to research questions and to control variance. The plan is the overall scheme or
program of the research. It includes an outline of what the investigator will do from writing
the hypothesis and their operational implications to the final analysis of the data.
1.8.2 Population and Sample
Amongst all 28 commercial banks operating with NRB regulation, our study is based on only
one selected bank. Century Commercial Bank Ltd. is selected for the study

1.8.3 Types of Data

There are mainly two methods of collecting data i.e. Primary and Secondary Method of data
collection.
A. Primary Data: These are the first hand data or determined as original data. These are
collected through interviews with severe person of CCBL.
B. Secondary Data: These are the data collected originally but obtained from secondary
sources i.e. published and unpublished sources. It can also be obtained from
newspaper, internet, T.V etc.

1.8.4 Data Collection Methods

Since the nature of these primary and secondary data are different, collection procedure also
tend to vary. Mainly, secondary data is used in this study. The secondary data will be
collected through annual reports, different books and publications. The sources and data
collection procedure is explained below.The secondary data of this research will be collected
from the following sources:

a. Published andunpublished reports,articles anddissertationson theconcernedsubject

b. Publications of Nepal Rastriya Bank.
c. Various books written by investment officers and scholars
d. Investment policy of commercial banks in Nepal
e. Various Websites

1.8.5 Design Analysis Tools

Various Financial Accounting and Statistical Tools have been used of deposit analysis the
collected data and interpret the result obtained. The various tools used are:

• Deposit Lending Ratio

• Deposit Mix
• Ratio of Fixed Deposit to Total Deposit
1.9 Organization of the study
Considering the objectives in mind; the study has been organized into the following five
chapters:-

Chapter I: Introduction
This chapter includes the basic report of the whole study. It argues about statement of the
problem, objective of the study, significanceof the study, literature of review, methodology,
and limitation of the study and organization of the study.

Chapter II: Result and Findings

This is the main part of the research study. This chapter deals with analysis and interpretation
of data using financial and statistical tools. It includes major findings of the study

Chapter III: Summary and Conclusion

This chapter deals with the summaries the overall study, conclusion are made. Thereafter
references and appendices are also included.
 14

CHAPTER II
RESULTS AND ANALYSIS

2.1 Presentation of Data

In this chapter collected data are analyzed and interpreted as per the stated methodology in
the previous chapter. The main sources of data are secondary data. In this chapter, researcher
has analyzed and diagnosed deposit analysis in CCBL.
• Tables
• Pie chart

2.2 Analysis of Data

Some important financial tools are only calculated on point of view of Deposit Analysis of
CCBL. The ratios are designed and calculated to highlighted the relationship between
financial tools and figures.

2.2.1 Total Deposit of CCBL

Table 1
Total Deposit of CCBL
(in ‘000)
Fiscal Saving Current Fixed Others Margin Total Growth Growth
year Deposit Deposit Deposit Deposit (Rs) %

2072/73 8175795 1392916 13179175 6055384 164574 28967846 4019279 13.87

2073/74 10957599 1625911 21077880 8730242 202020 42593653 13625807 25.91

2074/75 13797877 1087870 10838907 737532 - 53129691 10536038 19.83

(Source: Annual Report of CCBL)

 15

30

25

20
Growth %

15

10

0
2072/73 2073/74 2074/75
Fiscal Year

Fig. 1: Total Deposit of CCBL

Above table 1 and fig. 1 shows that in the fiscal year 2072/73 growth % of Total Deposit of
CCBL is decreasing but in the fiscal year 2073/74 it is increasing where as in the year
2074/75 it is decreasing.

2.2.2 Saving Deposit of CCBL

Table 2
Saving Deposit of CCBL
(in ‘000)
Fiscal year SavingDeposit Growth(Rs) Growth%

2072/73 8175795 1593312 19.49

2073/74 10957599 2781804 25.39
2074/75 13797877 2840278 20.58
(Source: Annual Report of CCBL)
 16

30

25

20
Growth %

15

10

0
2072/73 2073/74 2074/75
Fiscal Year

Fig. 2:Saving Deposit of CCBL

Above table 2 and fig.2 shows the fiscal year 2072/73 growth% of Saving Deposit of CCBL
is decreasing but in the fiscal year 2073/74 it is increasing whereas in the year 2074/75 it is
decreasing.

2.2.3 Current Deposit of CCBL

Table 3
Current Deposit of CCBL
(in ‘000)
Fiscal year Current Deposit Growth(Rs) Growth%

2072/73 1392916 402006 28.86

2073/74 1625911 232995 14.33
2074/75 1087870 538041 49.5
(Source: Annual Report of CCBL)
 17

60

50

40
Growth %

30

20

10

0
2072/73 2073/74 2074/75
FIscal Year

Fig. 3: Current Deposit of CCBL

Above table 3 and fig. 3 shows the fiscal year 2072/73 growth% of current deposit of CCBL
is increasing but in fiscal year 2073/74 it is decreasing whereas in the year 2074/75 it is
increasing.

2.2.4 Fixed Deposit of CCBL

Table 4
Fixed Deposit of CCBL
(in ‘000)
Fiscal year FixedDeposit Growth(Rs) Growth%
2072/73 13179175 3797380 28.9
2073/74 21077880 7898705 37.47
2074/75 10838907 10238973 94.40
(Source: Annual Report of CCBL)
 18

100
90
80
70
60
Growth %

50
40
30
20
10
0
2072/73 2073/74 2074/75
Fiscal Year

Fig. 4: Fixed Deposit of CCBL

Above the table 4 and fig. 4 shows the fiscal year 2072/73 growth% of fixed deposits of
CCBL is decreasing but in the fiscal year 2073/74 it is increasing where as in the year
2074/75 it is increasing.

2.2.5 Deposit Lending Ratio of CCBL

Table 5
Deposit Lending Ratio of CCBL
(in ‘000)
Fiscal year Total Loan Total Deposit Ratio
2072/73 24767952 28967846 0.86
2073/74 38871099 52593653 0.74
2074/75 5545074 53129691 0.12
(Source: Annual Report of CCBL)
 19

1
0.9
0.8
0.7
0.6
Ratio

0.5
0.4
0.3
0.2
0.1
0
2072/73 2073/74 2074/75
Fiscal Year

Fig. 5: Deposit Lending Ratio of CCBL

Above table 5 and fig. 5 shows the fiscal year 2072/73 ratio of deposit trending ratioof CCBL
is increasing but in fiscal year 2073/74 it is increasing whereas in the year 2074/75 it is
decreasing.

2.2.6 Ratio of Saving Deposit to Total Deposit of CCBL

Table 6
Ratio of Saving Deposit to Total Deposit of CCBL
(in ‘000)
Fiscal Year Saving Deposit Total Deposit Ratio
2072/73 8175795 28967846 0.28
2073/74 10957599 52593653 0.21
2074/75 13797877 53129691 0.26
(Source: Annual Report of CCBL)
 20

0.3

0.25

0.2
Ratio

0.15

0.1

0.05

0
2072/73 2073/74 2074/75
Fiscal Year

Fig. 6: Ratio of Saving Deposit to Total Deposit of CCBL

Above table 6 and fig. 6shows the fiscal year 2072/73 ratio of saving deposit to total deposit
CCBL is increasing but in fiscal year 2073/74 it is decreasing whereas in the year 2074/75 it
is increasing.

2.2.7 Ratio of Current Deposit to Total Deposit of CCBL

Table 7
Ratio of Current Deposit to Total Deposit of CCBL
(in ‘000)
Fiscal year Current Deposit Total Deposit Ratio
2072/73 1392916 28967846 0.049
2073/74 1625911 52593653 0.031
2074/75 1087870 53129691 0.021
(Source: Annual Report of CCBL)
 21

0.06

0.05

0.04
Ratio

0.03

0.02

0.01

0
2072/73 2073/74 2074/75
Fiscal Year

Fig. 7: Ratio of Current Deposit to Total Deposit of CCBL

Above table 7 and fig. 7 shows the fiscal year 2072/73 ratio of current deposit to total deposit
CCBL is increasing but in fiscal year 2073/74 it is decreasing whereas in the year 2074/75 it
is increasing.

2.2.8 Ratio of Fixed Deposit to Total Deposit of CCBL

Table 8
Ratio of Fixed Deposit to Total Deposit of CCBL
(in ‘000)
Fiscal year Fixed Deposit Total Deposit Ratio
2072/73 13179175 28967846 0.46
2073/74 21077880 52593653 0.40
2074/75 10838907 53129691 0.21
(Source: Annual Report of CCBL)
 22

0.5
0.45
0.4
0.35
0.3
Ratio

0.25
0.2
0.15
0.1
0.05
0
2072/73 2073/74 2074/75
Fiscal Year

Fig. 8: Ratio of Fixed Deposit to Total Deposit of CCBL

Above table 8 and fig. 8 shows the fiscal year 2072/73 ratio of fixed deposit to total deposit
ofCCBL is increasing but in fiscal year 2073/74 it is decreasing whereas in the year 2074/75
it is decreasing.

2.3 Findings
Having completed the basis analysis for this study, the final and the most important task of
the researcher is to enlist the findings. This will give meaning to the desired result. The main
findings of the study derived from the analysis of financial data of deposit analysis are given
below.

• The Total Deposit of CCBL for F/Y 2072/73 is Rs.28967846, for 2073/74 is
Rs.42593653, and for 2074/75 is Rs.53129691. The growth rate of total deposit is in
fluctuating trend i.e. 13.87<25.91>19.83.

• The Saving Deposit of CCBL for F/Y 2072/73 is Rs.8175795, for 2073/74 is
Rs.10957595, and for 2074/75 is Rs.13797877. The growth rate of saving deposit is
also fluctuating trend i.e.19.49<25.38>20.58.
 23

• The Current Deposit of CCBL for F/Y 2072/73 is Rs.1392916, for 2073/74 is
Rs.1625911, and for 2074/75 is Rs.1087870.The growth rate of current deposit is also
fluctuating trend i.e.28.36>14.33<49.5.

• The Fixed Deposit of CCBL for F/Y 2072/73 is Rs.13179175for 2073/74 is

Rs.21077880, and for 2074/75 is Rs.10838907. The growth rate of fixed deposit is
also in fluctuating trend i.e.28.9<37.47<94.40.

• The Deposit Lending Ratio of CCBL for 2072/73 is 0.86,2073/74 is 0.74 and 2074/75
is 0.12.Which fluctuating trend i.e.0.86>0.74>0.12.

• The Ratio of Current Deposit to Total Deposit of CCBL for 2072/73 is 0.049,2073/74
is 0.031and 2074/75 is 0.021. Which fluctuating trend i.e.0.049>0.031<0.021.

• The Ratio of Fixed Deposit to Total Deposit of CCBL for 2072/73 is 0.46, 2073/74 is
0.40 and 2074/75 is 0.21. Which fluctuating trend i.e.0.46>0.40<0.21.

• The Ratio of Saving Deposit to Total Deposit of CCBL for 2072/73 is 0.282,2073/74
is 0.21 and 2074/75 is 0.26. Which fluctuating trend i.e.0.282>0.21>0.26.
 24

CHAPTER III
SUMMARY AND CONCLUSION

3.1 Summary
A Bank is a financial institution that accepts deposit from public and creates credit. It collects
deposits and invests or lends to those who stand in need of money. It charges certain interest
at some fixed interest rate per annum. Beside the bank also involves on a number of agency
services like remitting and collection each on behalf of its client, opening bank draft and
exchanging currencies. The bank generates profits from the difference in interest rates
charged and paid. Deposit collection is the main function of Commercial bank.

The present study has been undertaken to examine and evaluate the financial performance of
CCBL. The financial statement of three years that is from 2072/73 to 2074/75 have been
examined for the purpose the study. The study has resorted mainly to secondary data that has
been first processed and analyzed comparatively. This study is explanatory as well as
analytical sometimes.

Century Commercial Bank Limited (CCBL) is a National Level Commercial Bank

established on January 23,2011 with the objective of providing simplified banking services
by taking advantages of innovations and information and communication technology.

The Bank has a network of 111 branches 8 extension counters, 13 branches banking and 63
ATMs across the country and offers a wide range of banking products in deposits, lending
and other value added services such as internet/ mobile banking, remittance and branchless
banking etc. The Bank’s team comprises of more than 890 staffs and caters more than
500,000 customers.

A customers can be account holders when he opens account. There are the numbers of rules
and procedures regarding opening different types of accounts. The interest rates on different
accounts are different.
 25

3.2 Conclusions
In conclusion, it can be said that deposit analysis is one of the most important parts of every
financial institutions.

• The growth% of total deposit of CCBL and saving deposits of CCBL shows the year
2072/73 is decreasing but in the year 2073/74 it is increasing where as in the year
2074/75 it is decreasing in trend.

• The growth% of current deposit of CCBL shows the year 2072/73 is increasing but in
the year 2073/74 it is decreasing where as in the year 2074/75 it is increasing in trend.

• The growth% of fixed deposit of CCBL shows the year 2072/73 is increasing but in
the year 2073/74 it is increasing where as in the year 2074/75 it is decreasing in trend.

• The ratio of deposit lending ratio of CCBL shows the year 2072/73 is decreasing but
in the year 2073/74 it is increasing where as in the year 2074/75 it is increasing in
trend.

• Both the ratio of fixed deposit to total deposit of CCBL and current deposits to total
deposit of CCBL shows the year 2072/73 is increasing but in the year 2073/74 it is
decreasing whereas in the year 2074/2075 is increasing in trend.

• The ratio of saving deposits to total deposit of CCBL shows the year 2072/73 is
increasing but in the year 2073/74 is decreasing whereas in the year 2074/75
increasing in trend.
 BIBLIOGRAPHY

Bajracharya, (2010), in his article, “Monetary Policy and Deposit Mobilization in Nepal”

Bhattarai,(2010), entitled on “ An Investment Analysis of Rastriya Banijya Bank”

Shrestha, M.K. and Bhandari, D.B (2010), “Financial Markets and Institution”. Asmita
Publication, Bhotahity, Kathmandu.

Tiwari, Drona Prasad (2008). “Business Statistics”: Chabahil: Srijana Books Publishers and
Distributors

Banking Information and Data, Annual Report of CCBL

Websites:
https://www.google.com
https://www.investopedia.com
https://www.centurybank.com.np
APPENDICES
Total Deposit of 2072/73

Total Deposit of 2073/74

Total Deposit of 2074/75