(1) According to Section 70, after obtaining the theoretical consent to merge or merge a bank or financial institution, such banks or financial institutions shall, by mutual agreement, appoint a person, firm, company or organization who is qualified to audit the bank to evaluate their respective assets, liabilities and transactions. The information shall be given to the Rashtra Bank. However, the bank or financial institution may make such assessment before submitting an application to the Rashtra Bank. (2) After receiving the theoretical consent to acquire the bank or financial institution in accordance with Section 70, the target institution shall conduct a final assessment of its assets and liabilities and transactions. An auditor appointed by its general meeting or appointed by the board of directors in accordance with the authority of the general meeting shall have an assessment of assets and liabilities and the last period of transactions. If the work of the appraiser appointed as per (2) is not reliable, the National Bank may remove him and order the relevant bank or financial institution to appoint another appraiser. (5) The services and facilities of the appraiser will be determined by the relevant bank or financial institution. (7) The National Bank may give necessary instructions regarding the methods, bases and areas of valuation of assets and liabilities.