Financial instruments

Financial instruments

Bachelor of Business Studies (BBS) — Third Year

Subject: Foundation of Financial Systems (MGT 226)

Unit 2: Financial Instruments and Interest Rates

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

• Explain the scope and key elements of financial instruments.
• Explain the financial-system relationships and interpret their roles using clearly identified institutional and reporting contexts.

Curriculum Scope

• Concept, functions and types of financial instruments
• Money market and capital market instruments
• Derivative securities and mutual fund units
• Instruments available in Nepal's financial system

Detailed Microsyllabus

1. Instrument foundations

   1. Financial claims and their functions.
   2. Money-market and capital-market instruments.
   3. Cash-flow, maturity and risk characteristics.

2. Additional instruments

   1. Derivative securities and underlying exposures.
   2. Mutual-fund units and pooled investment.
   3. Identify instruments available in Nepal through dated official materials.

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Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 60–62.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here. Nepalese current-status discussions should identify the reporting period and use dated official publications, such as Nepal Rastra Bank reports, rather than undated figures.