(1) Foreign investors or industries with foreign investments may open an account in Nepali currency in any commercial bank or infrastructure development bank or financial institution of Nepal and in any bank or financial institution licensed to deal in convertible foreign currency in accordance with prevailing laws. But the approval of Nepal Rastra Bank should be taken to open an account in convertible foreign currency.
(2) Foreign-invested industries may use derivatives instruments approved through banks or financial institutions to reduce the risk of changing the exchange rate of volatile foreign currencies.