ØFinancial risk associates with the financial transactions of NRB in terms of loans and investment. It can also occur due to change in market scenario such as change in interest rate, change in exchange rate, change in security price in market etc. It can be further segregated into three risk elements.
a. Credit risk arises from the potential that counterparty is either unwilling to perform its obligation or its ability to perform such obligation is impaired resulting in economic loss to the institution.
b. Liquidity risk is the potential that an institution will be unable to meet its obligations as they become due. Liquidity risk can be further subdivided into two segments;
i. Funding Liquidity risk is an inability to liquidate assets or obtain adequate fund at the time of requirement. 
ii. Market Liquidity risk is an inability of assets to be sold out without inducing a significant movement in the price and with minimum loss of value.