(1) Trust shall duly maintain register of its account in Nepali. Trust, for its convenience, may keep the account in English language also along with the Nepali.
Provided that, the account maintained in Nepali shall be considered authorized, if two accounts are so maintained.
(2) In the account to be maintained pursuant to Section (1) details of investment made by the Trust, given and taken debt ,financial transaction , each income and expense, buy and sale of goods and asset and liability of Trust shall be mentioned in such a manner that the actual picture of the act and activities of Trust could be seen clearly.
(3) Notwithstanding anything contained in Section (2), separate account shall be maintained for the Investment Account Scheme and Citizen Unit Scheme operated by Trust.
(4) Except otherwise approved by the Government of Nepal, account pursuant to this Section shall not be placed anywhere other than the Office of the Trust and in case a Director intends to inspect the account , may inspect it at any time .
(5) Other cash reserve of the Trust except the amount prescribed by the Committee shall be kept only at any Commercial Bank where such a Commercial Bank is available.
(6) Trust shall keep update records by collecting breakdown of accounts from its Branches in each Three months.