In this Act, unless the subject or context requires otherwise, - (a) "Bank" shall mean an institution licensed by Nepal Rastra Bank to carry out Class 'A' financial transactions in accordance with the prevailing law. (c) "Financial institution" means an institution licensed by Nepal Rastra Bank to carry out financial transactions of categories 'B', 'C', and 'D' according to prevailing laws. (D) "Institution" means a bank or a financial institution. It means a firm or a company that can open an account in accordance with the prevailing law and the term refers to any other organized organization or agency established in accordance with the prevailing law. It shall mean an organized organization and the term also refers to a person who gives a guarantee. (f) "Cooperative organization or association" means a cooperative organization or an association that has received approval from Nepal Rastra Bank to carry out banking transactions in accordance with sub-section (2) of section 26 of the Cooperative Act, 2048. (g) "Corporate transaction" means a transaction conducted by taking or giving money alternately based on mutual agreement. or financial institutions, cooperatives, financial intermediation organizations, securities, service and barter-related organizations, insurance and security-related organizations, collective fund-related organizations, and services, payments, and fees provided by such organizations. It means the overall financial system including the system. Shareholders, chief executive officers, employees, managing agents or affiliates deemed to have an interestThe immediate family of the person includes husband, wife, son, daughter, adopted son, adopted daughter, father, mother, stepmother. And that word refers to the brother, brother and sister, even the sister that you have to nurture.