Nepali Rupee notes come in Rs. 1, Rs. 2, Rs. 5, Rs. 10, Rs. 20, Rs. 50, Rs. 100, Rs. 500 and Rs. 1000 denominations. Coins come in 5p, 1 0p, 25p, Rs. 1 & Rs. 5 denominations. Foreign currencies must be exchanged only through the banks or authorized foreign exchange dealers. The receipts from such transactions are to be obtained and retained. Visitors can exchange foreign currency at the foreign exchange counter at the airport upon arrival. Visitor other than the Indian nationals have to make the payment in hotels, travel or trekking agencies and air tickets in foreign currency. Non-lndian visitors are not allowed to import or export Indian Currency. The approximate value of one US Dollar is equivalent to Rs. 50.97 as of June 1995.