As per the Section 156 of the Company Act, a foreign company registered in Nepal has to make the following disclosures to be included in its annual accounts:
i) Detailed Statement of the company‟s assets in Nepal classified as Fixed, Current and Other Assets
ii) A Clear statement of the company‟s bank balances with banks resident in Nepal
iii) The details of loans and overdraft taken the company from the banks resident in Nepal
iv) Any outstanding loans or liabilities to be paid to a resident person or resident company registered in Nepal.