Data_Capital Buffer
Description
This dataset accompanies the research work about “Capital Buffer and Macroeconomic Factors Affecting Credit Risk in Commercial Banks". The study uses balanced panel data from five systemically important Nepalese commercial banks covering eleven fiscal years (FY 2013/14–2023/24), resulting in 55 observations. The dataset includes dependent variables: Loan Loss Provisions (LLP, NPR billion) and Non-Performing Loan Ratio (NPL, %), representing credit risk. Independent variables include Paid-Up Capital (PUC, NPR billion), Discretionary Capital Buffer (DCB, % above regulatory minimum CAR), GDP Growth Rate (GDP, %), Inflation Rate (INF, %), and Unemployment Rate (UER, %). The study applies panel regression techniques including pooled OLS, fixed effects, and random effects models to examine the relationship between bank capital structure, macroeconomic conditions, and credit risk in Nepalese commercial banks.