OVERALL BANKING SYSTEM ANALYSIS A STUDY ON AGRANI BANK LTD

8/13/2019 OVERALL BANKING SYSTEM ANALYSIS A STUDY ON AGRANI BANK LTD

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Internship ReportPERFORMANCE RELATIONSHIP/CUSTOMER SERVICE

THROUGH OVERALL BANKING SYSTEM ANALYSIS A

STUDY ON AGRANI BANK LTD

Executive Summary

www.AssignmentPoint.com


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Agrani bank, in pursuance of Bangladesh banks (nationalization) order 1972 (P.. !o"2# of 1972)

ca$e into being in 1971 taking o%er the assets and liabilities of the east &hile 'abib bank ltd. And

co$$erce bank ltd. functioning in the then ast Pakistan. he bank started operation &ith 2*9

branches &ith its head office in +haka. n principle, it changed its $otto fro$ class banking to $ass

banking. As there had been poor banking structure and it failed to build sound banking infrastructure

b- local entrepreneurs before independence and the ne&l- born independent countr- &as do&n &ith

enor$ous econo$ic proble$, the ne& go%t.

Agrani Bank being one of the largest nationalized co$$ercial bank $ust shoulder the responsibilit- of

epanding its net&ork in rural area. Presentl- bank has its /#1 branches out of total 091 branches

located in rural areas i$ple$enting as $an- as 29 progra$s targeting rural people.

+uring $- internship at Agrani Bank td, &as placed in the holesale Bank 3inancedi%ision of the 3inance +epart$ent in the head 4uarter. en5o-ed $- total &orking &ith the-oung, skilled 6 professional $asters and earn $- kno&ledge regarding financial and non financialperfor$ance of Agrani Bank ltd Bangladesh

After doing the (trengths, eaknesses, pportunities, hreats) anal-sis &hich found thatthe Agrani Bank ltd as a &hole is not doing 5ustice up to their standard &hich should ha%e been oncost control, efficient use of assets, $aintaining a &ell 8 balanced portfolio, lo&er interest charges 6

efficient ta $anage$ent issues.

Table of ContentsSTUDENT DECLEARATION I.ACCEPTANCE LETTER II.



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LETTER OF TRANSMITTED III.

ACKNOWLEDEMENT I!.

E"EC#TI!E S#MMER$ !.

Ca!ter One "Intro#uction %

In#e!en#ent au#itors re!ort %$ana%ement res!onsibility forte financial statement.

%

Au#itors res!onsibility %

Ob&ectives &

Sources of #ata &

O!inion &

Ca!terT'o

'

(rofile of A%rani )an* Limite# (Ob&ectives of A%rani )an* )

Exce!t te above+ te oterob&ectives of A%rani )an* are asfollo's.

)

Ca!terTree

*

Evaluation of !erformance#ynamics

+

,orei%n orei%n excan%e business ,)Loan classification an# !rovision ,-

Com!uteri-e# activities %

Ca!ital a#euacy %%

Liui#ity %(

Ca!ter,our

&%

Notes to te financial statements &&

Si%nificant accountin% !olicies &&/&+/eo%ra!ical lication 'ise se%ments re!ort &+

Ris* mana%ement '

Internal control an# com!liance '&

Relate# control an# com!liance ''

)orro'in% from oter ban*s inclu#in% financialinstitution s an# a%ents

((

Conclusion )'



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Ca!ter One

INTRODUCTION

INDEPENDENT AUDITORS REPORT

MANAGEMENTS RESPONSIBILITY FOR THE FINANCIAL

STATEMENTS

AUDITORS RESPONSIBILITY

OBJECTIVES

SOURCES OF DATA

OPINION

INTRODUCTION

This internship report h0s 1een prep0re2 to comp3ete the re45irement 6or

getting 77A 2egree. As 0 p0rt o6 m8 st528 it is m0n20tor8 to get in9o39e2 with



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0n org0ni:0tion 6or 0 cert0in perio2 o6 time to 0c45ire the pr0ctic03 ;now3e2ge

0n2 e5ne &= %,. This report is the o5tcome

o6 m8 2oing internship in Agr0ni 70n; on the 01o9e st0te2 20te.

INDE(ENDENT AUDITORS0 RE(ORT

We h09e 052ite2 the 0ccomp0n8ing Fin0nci03 St0tements o6 Agr0ni 70n; Limite2=

which comprises the 7030nce Sheet 0s 0t Decem1er &,= %- 0n2 the Pro6it 0n2

Loss Acco5nt= C0sh F3ow St0tement 0n2 St0tement o6 Ch0nges in E45it8 6or the

8e0r then en2e2= 0 s5mm0r8 o6 signi6ic0nt 0cco5nting po3icies 0n2 other

e


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not 6or the p5rpose o6 e


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e. Some o6 m8 co5rse e3ements 0s re30te2 to this report.

O!inion

In o5r opinion= the Fin0nci03 St0tements= prep0re2 in 0ccor20nce with70ng302esh Acco5nting St0n20r2s ?7AS@ 0n2 70ng302esh Fin0nci03 Reporting

St0n20r2s ?7FRS@ 0n2 in the 6orm0t prescri1e2 18 70ng302esh 70n; 9i2e

7RPD Circ530r No. ,' 20te2 %( >5ne %&= gi9e 0 tr5e 0n2 60ir 9iew o6 the

st0te o6 the 70n;Gs 0660irs 0s 0t Decem1er &,= %- 0n2 o6 the res53ts o6 its

oper0tions 0n2 o6 its c0sh 63ows 6or the 8e0r en2e2 Decem1er &,= %- 0n2

comp38 with the 0pp3ic013e sections o6 the 70n; Comp0nies Act ,--,= the

r53es 0n2 reg530tions iss5e2 18 70ng302esh 70n;= the Comp0nies Act ,--'

0n2 other 0pp3ic013e 30ws 0n2 reg530tions.



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Ca!ter T'o

PROFILE OF AGRANI BANK LIMITED

OBJECTIVES OF AGRANI BANK

EXCEPT THE ABOVE, THE OTHER OBJECTIVES OF AGRANI BANK

ARE AS FOLLOWS



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(rofile of A%rani )an* Limite#.

1istory2

Agr0ni 10n;= in p5rs50nce o6 70ng302esh 10n;s ?n0tion03i:0tion@ or2er ,-*% ?P.O.No/%) o6 ,-*%@ c0me into 1eing in ,-*, t0;ing o9er the 0ssets 0n2 3i01i3ities o6 thee0st whi3e H01i1 10n; 3t2. An2 commerce 10n; 3t2. 65nctioning in the then E0stP0;ist0n. The 10n; st0rte2 oper0tion with %'- 1r0nches with its he02 o66ice inDh0;0. In princip3e= it ch0nge2 its motto 6rom c30ss 10n;ing to m0ss 10n;ing. Asthere h02 1een poor 10n;ing str5ct5re 0n2 it 60i3e2 to 15i32 so5n2 10n;ingin6r0str5ct5re 18 3oc03 entreprene5rs 1e6ore in2epen2ence 0n2 the new38 1ornin2epen2ent co5ntr8 w0s 2own with enormo5s economic pro13em= the new go9t. o6

the co5ntr8 h02 to 15i32 the 10n;ing in6r0str5ct5re= e


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Ob&ectives of A%rani )an*

Agr0ni 70n; is 0 n0tion03i:e2 commerci03 10n;. In comp3i0nce with the 9er8

n0t5re o6 the org0ni:0tion= the o1ecti9e in min2 the 10n; 0ims 0t e


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Ch0pter Three EVALUATION OF PERFORMANCE DYNAMICS

FOREIGN EXCHANGE BUSINESS

LOAN CLASSIFICATION & PROVISION

COMPUTERIED ACTIVITIES CAPITAL ADE!UACY

LI!UIDITY

MANAGEMENT EFFICIENCY



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Evaluation of !erformance Dynamics

3." (erformance inclu#in%2

Per6orm0nce inc352es the 90rio5s ;in2 o6 28n0mics. This m08 1e r0tio 0n038sis=growth r0te= h5m0n reso5rce= pro6it= 1r0nch e


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3.3 Tra#e an# Commerce

Ap0rt 6rom the in25stri03 sector= 10n; h0s 1een 6in0ncing tr02e 0n2 commerce 0swe33 0s 2e9e3oping e


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Agr0ni 70n; h0s s0nctione2 TK. ,-&).+( crore 0s term 3o0n 0g0inst (',* in25stri03

proects 5p to &,stDecem1er %%. From th0t the 10n; h0s s0nctione2 ,+*,.(

crore t0;0 in25stri03 3o0n 6rom its own so5rce inc352ing t0;0 %.(( crore 6rom

in25stri03 2e9e3opment 1on2 65n2 0n2 t0;0 )(.+ crore 6rom 6oreign cre2it 3ine. The

r0tio o6 6oreign cre2it 0n2 10n;Gs own.

so5rce st0n2s 0t '.-). The tot03 o5tst0n2ing in25stri03 proect 3o0n 0s 0t &, st

Decem1er= %% st0n2s 0t TK. ,'*&.+ crore which is ,* o6 the 10n;Gs tot03 3o0n

port6o3io. In25stri03 cre2it 0mo5nting to TK. (''.,, crore h0s 1een s0nctione2

25ring the 8e0r %%. Progr0m / wise 1re0; /5p o6 in25stri03 cre2it 0s on &, st

Decem1er= %% is gi9en 0s 1e3ow/

As on &,st Decem1er= %% TK. -)&.,& crore h0s 1een s0nctione2 0g0inst '* 30rge

0n2 me2i5m sc03e in25stries 0n2 TK. -*&.*% crore h0s 1een s0nctione2 0g0inst

(&* sm033 0n2 cott0ge in25stries. The r0tio o6 30rge 0n2 me2i5m sc03e in25stries

0n2 sm033 0n2 cott0ge in25stries st0n2s '-(,.

Agr0ni 10n; h0s e


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,orei%n Excan%e )usiness

Foreign e


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033 other p0rts o6 the co5ntr8. Moreo9er= necess0r8 steps 0re 1eing t0;en to

remit the e0rnings o6 70ng302eshi resi2ing in >0p0n= A5str03i0= M0308si0.

&.) Cre#it Recovery

The prim0r8 responsi1i3it8 o6 3o0n reco9er8 o6 the 10n; rests on the o66icer emp3o8ees o6 the 1r0nches concerne2. Lo0n reco9er8 2i9ision time gi9es 0n2

6orm530tes po3icies 0n2 str0teg8 on 1eh036 o6 10n; 6or reco9er8 o6 3o0ns 0n20290nces. The position o6 reco9er8 o6 c30ssi6ie2 0n2 o9er25e 3o0n is shown 1e3ow int013e T013e Progress o6 reco9er8 o6 c30ssi6ie2 0n2 o9er25e 3o0ns 25ring %% 0.

In %%= TK. +%.&, cr0re o6 c30ssi6ie2 3o0ns TK. ''*.+% crore o6 o9er25e 3o0nsh09e 1een reco9ere2J Reg530ri:e2. The r0te o6 reco9er8 is rem0r;013e 0n2 so to s08high in comp0rison with pre9io5s perio2 8e0rs.

Lo0n C30ssi6ic0tion Pro9isioning0@ #n2er 6in0nci03 sector re6orms progr0m 0n2 the instr5ction o6 70ng302esh 70n;=

c30ssi6ic0tion o6 3o0ns 0290nces 0re 1eing 2one since ,-+- on 8e0r38 10sis= 6rom,--) h036 8e0r38 10sis 0n2 6rom3--+ 450rter38 10sis consi2ering &,st m0rch= &th

>5ne= &th Septem1er &,st Decem1er 0s re6erence 20te. In this conte


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0290nces 0290nces

,--+ )''+.(, %+').% ''

,--- *,-*.*, &'.*, '%

% **,.%) %-&).+( &+

%, +,.(+ %---.+' &*.*)

%% ++-(.-+ &,'&.*( &(.&'

1@ The 1re0;5p o6 tot03 c30ssi6ie2 3o0ns 0290nces 0s o6 &,.,%.%% 0re 0s6o33ows Lo0ns ?other th0n short term 0gro 3o0n@

S51st0n20r2 '&.+ crore

Do51t653 *,.)% crore

7 02 Loss %*)-.+



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S51/tot03 %++&.*+

Short term 0gro cre2it

S51st0n20r2 (+.* crore

Do51t653 ).%,

702 Loss ,',.'-

S51/tot03 %(-.-*

Tot03 &,'&.*( cr0re

As 0g0inst the 01o9e c30ssi6ie2 3o0ns 0290nces the 0mo5nt o6 pro9ision re45ire2

w0s c03c530te2 to TK. ,&++.'% whi3e the 0mo5nt o6 0ct503 pro9ision ;ept w0s TK. '*.%

crore= pro9ision short / 6033 w0s TK. -,+.%% crore. Howe9er the 0mo5nt ;ept in interest

s5spense 0g0inst c30ssi6ie2 0290nces w0s TK. ,,).') crore.

&.+ Comp5teri:0tion Acti9ities

Agr0ni 70n; is one o6 the pioneers in the 5se o6 comp5ters in 70ng302esh. re0t

2e03s o6 import0nt o1s o6 the 10n; 0re per6orme2 thro5gh comp5ters. The 65nction o6

comp5ter s8stem proce25re 2i9ision ?CSPD@ is to m0int0in 0 20t010se o6 the entire

10n;ing 0cti9ities o6 0gr0ni 10n;. This 2i9ision is we33 e45ippe2 with I7M mi2r0nge

comp5ter 0n2 its st066 with high38 tr0ine2 0n2 e


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1r0nches. Agr0ni 10n; is the 6irst in intro25cing on/3ine 10n;ing 5sing in/

ho5se so6tw0re in the n0tion03i:e2 10n;ing sector.

""# ATM

Agr0ni 10n; h0s 305nche2 ATM c0r2 9er8 recent38 n0me2 E/c0sh c0r2. It is sh0re2

ATM s8stems in which - 70n;s re mem1ers 0n8 c0r2ho32er o6 0n8 10n; c0n 0ccess 0n 8

mem1er 70n;Gs ATM. #n2er this 0greement ATM m0chines 0re inst033e2 in %, p30ces.

iii. 7r0nch 70n;ing So6tw0re

Agr0ni so35tions 0 mi2 r0nge comp5ter 10se2 comp3ete 1r0nch 10n;ing so35tion

2esigne2 0n2 2e9e3ope2 18 10n;s own s8stem 0n038sts 0n2 progr0mmers wor;ing in

comp5ter s8stem 0n2 proce25res 2i9ision o6 the 10n;. This so6tw0re is now r5nning in

the 6o33owing 1r0nches

A. princip03 1r0nch

7. r0mn0 1r0nch

C. 0minco5rt 1r0nch

D. 6oreign e


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7r0nch comp5teri:0tion -( 1r0nches o6 the 10n; were comp5teri:e2 5p to

&, Decem1er

3.9Analysis and Interpretation

Composite CAMEL r0ting

RatingComposite r0ting Description

, ,./,.'- Strong

% ,.(/%.'- S0tis60ctor8

& %.(/&.'- F0ir

' &.(/'.'- M0rgin03

( '.(/(. #ns0tis60ctor8

Ca!ital a#euacy2

ener0338 c0pit03 02e450c8 in2ic0tes the 01i3it8 o6 0 10n; to meet the nee2s o6 their

2epositors 0n2 other cre2itors in terms o6 090i3013e 65n2. It re45ires m0int0ining 0t 3e0st

+ o6 their ris; 025ste2 0sset 0s c0pit03. E9er8 10n;ing instit5tion c03c530tes the ris;

/weighte2 0sset 0ccor2ing to the instit5tion o6-0ng302esh 70n;. The r0nge o6 c0pit03

st0n20r2 is 03w08s mentione2 the 7E. The r0ting is gi9en 1e3ow

Ratin% Descri!tion (ercenta%e

, Strong - 0n2 01o9e

% S0tis60ctor8 + / +.--

& F0ir * /*.--

' M0rgin03 ( /).--

( #ns0tis60ctor8 '.-- 0n2 3ess



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He02 %% %&

Agr0ni 10n; ( '.,

From the 01o9e t013e it h0s 1een o1ser9e2 th0t o9er the 30st two 8e0rs the 10n;s c0pit03s

were in respecti9e38 m0rgin03 0n2 5ns0tis60ctor8.

Asset 7uality2

In this princip03 0re0= the 4503it8 o6 0sset is consi2ere2. The percent0ge o6

c30ssi6ie2 3o0n is c03c530te2 in this reg0r2. 7e3ow , o6 c30ssi6ie2 3o0n is

consi2ere2 to 1e s0tis60ctor8 in o5r co5ntr8 03tho5gh this r0te is & in some other

co5nties

Ratin% Descri!tion (ercenta%e

, Strong #p to (

% S0tis60ctor8 (., /,

& F0ir ,., /,(

' M0rgin03 ,(., /%

( #ns0tis60ctor8 A1o9e %

Asset 7uality

He02 %% %&

Agr0ni 10n; &(.&' %-.(*



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From the 01o9e t013e it h0s 1een o1ser9e2 th0t the 4503it8 o6 0ssets o6 Agr0ni 70n; iss0tis60ctor8

M0n0gement 503it8

M0n0gement e66icient is 0nother import0nt 0spect o6 the CAMEL r0ting 0n038sis.

The m0n0gement e66icienc8 is 0n 09er0ge o6 the 6o5r r0ting gi9en to c0pit03 0ssets 4503it8

e0rnings 0n2 3i45i2it8.

R0ting o6 m0n0gement E66icienc8

R0tingRan%e Descri!tion

, ,./,.'- Strong

% ,.(/%.'- S0tis60ctor8

& %.(/&.'- F0ir

' &.(/'.'- M0rgin03

( '.(/(. 5ns0tis60ctor8

$ana%ement Efficiency

He02 %% %&

Agr0ni 10n; &.*( '



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Earnin%s2

At the time o6 r0ting the e0rnings 10ns 5s50338 consi2er ret5rn on 0ssets.

Ratin%Description Percent0ge

, strong .+( 0n2 01o9e

% S0tis60ctor8 .)(/.+'& F0ir .'(/.)'

' M0rgin03 7e3ow .'(

( #ns0tis60ctor8 Net 3oss

Earnin%s

He02 %% %&

Agr0ni 10n; .%, .,-

From the 01o9e t013e it h0s 1een o1ser9e2 th0t in the 30st two 8e0rs the e0rnings

o6 Agr0ni 70n; w0s in 0n 5ns0tis60ctor8 position.



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Liui#ity2

Li45i2it8 is the component or the CAMEL r0ting. E9er8 10n; sho532 m0int0in

3i45i2it8 6or meeting 208 to 208 tr0ns0ction. Lo0n 2eposit r0tio 0n2 tot03 3i45i2 0sset to

tot03 time 2em0n2 3i01i3ities r0tio is c03c530te2 6or this reg0r2. The ,o6 2em0n22eposit is consi2ere2 0s 2em0n2 3i01i3ities 0n2 , o6 s09ing 2eposit is consi2ere2 0s

term or time 3i01i3ities. Tot03 3i45i2 0ssets 0re consi2ere2 with C0sh 7030nce= St0t5tor8

Rese9e in 70ng302esh 70n;= 7030nce with other 70n;= mone8 0t c033s 0n2 short notice

0n2 in9estment.

R0ting o6 3i45i2it8

R0ting Description Percent0ge

, strong & 0n2 01o9e

% S0tis60ctor8 %/%-.--

& F0ir ,-/,-.--

' M0rgin03 ,(/,+.--

( #ns0tis60ctor8 7e3ow ,(

A%rani )an* Limite# Off

)alance Seet Items As at



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December 3"+ 899:

Contin%ent

Liabilities2

Notes 2009 Taka 2008 Taka

Acce!tances an#En#orsements

17 52,973,577,264 46,164,500,358

Letters of

Guarantee

17.a 1,608,124,704 1,117,077,122

Letters of Cre!t 28,071,298,976 20,434,338,854

"!##s for Co##ect!on 17.$ 9,157,827,344 11,376,898,986

%t&er Cont!n'ent

L!a$!#!t!es

17.c 2,759,426,240 2,156,830,396

C30ims 0g0inst the

70n; not

0c;now3e2ge2 0s 2e1t

11,376,900,000 ll,079(355/000

52,973,577,264 46,164,500,358

Oter

commitments2

Doc5ment0r8 cre2it

0n2 short term tr02e/

re30te2 tr0ns0ctions

Li01i3it8 on 0cco5nt o6

o5tst0n2ing 6orw0r2

e


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A%rani )an* Limite#

Statement of Can%es in Euity

As at December 3"+ 899:

(articulars (ai# u!

Ca!ital

Revaluatio

n

Reserve

Statutory

Reserve

/ener

al

Reser

ve

(rofit an#

Loss

Account

Total

T0;0 T0;0 Ta*a Ta*a T0;0 T0;0

7030nce 0s 0t

,= >0n50r8

%-

8+??+=:=+:

83

)=',-=%,&=,,

%

8+??+=:=+:

83?%='+'=%

=@

,=,+=''%=+'

,?)(,=(&)='

-@

@+::3+:3


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A%rani )an* Limite#

Liui#ity Statement

4Asset an# Liability $aturity Analysis6

As at December 3"+ 899:

U! to 9"

mont

" ; 3 monts 3 ; "8

monts

" ; @ years $ore tan @

years

Total

T0;0 T0;0 T0;0 T0;0 T0;0 T0;0

Assets2

C0sh in h0n2

7030nce with other 10n;s

0n2 6in0nci03 instit5tions

Mone8 0t c033 0n2 short

notice

In9estment

Lo0ns 0n2 0290nces

Fi:+?="+?

>?

8""+>=:+

"


28/78

Liabilities2

7orrowing 6rom

70ng302esh 70n;= Other

10n;s= 6in0nci03 instit5tions

0n2 0gents

Deposits

Other Acco5nts

Pro9ision 0n2 other

3i01i3ities

(*+=+((='+%

,+=+)*=+)%=&

-'

&+=,''=%('

%-=,*)=+)*

&=)%=,)&=(*

-

',)=%%)=-,&

%'=%&+=)*

,*=='++='

*+

,=-*'=&&)=%(

&

,(%=,*&=,()

(=*%(=%'&=+

-)

,&=%*(=,--=*

)&

%%+=%(-=*&'

*)=+*=+)(=+'

(

,-=,*,=*-=-+

'

,=,-%=*

&=&)

,))=%+&=

)%'=,-%

&(=,'(=)

,*=,)*

Total Liabilities ":+>@+89

@+88"



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Ca!ter ,our

NOTES TO THE FINANCIAL STATEMENTS

SIGNIFICANT ACCOUNTING POLICIES

GEOGRAPHICAL LICATION WISE SEGMENTS REPORT

RISK MANAGEMENT

INTERNAL CONTROL AND COMLIANCE

RELATED CONTROL AND COMPLIANCE

BORROWING FROM OTHER BANKS INCLUDING FINANCIAL INSTITUTIONS

& AGENTS

CREDIT RISK TRANSACTIONS

CONCLUSION

REFERENCES



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A/RANI )AN LI$ITED

Notes to te ,inancial Statements

As at an# for te year en#e# December 3"+ 899:

". )AC/ROUND IN,OR$ATION

"." Establisment an# status of te )an*2

Agr0ni 70n; Limite2 ?the 70n;@ h0s 1een incorpor0te2 0s 0 P513ic

Limite2 Comp0n8 on M08 ,*= %* 9i2e Certi6ic0te o6 Incorpor0tion No.

E ))+++?'&+@*. The 70n; h0s t0;en o9er the 15siness o6 Agr0ni

70n; ?emerge2 0s 0 N0tion03i:e2 Commerci03 70n; in ,-*%= p5rs50nt to

70ng302esh 70n; ?N0tion03i:0tion@ or2er no. ,-*% ?P.O. NO./%) o6 ,-*%@

on 0 going concern 10sis thro5gh 0 !en2or Agreement signe2 1etween

the Ministr8 o6 Fin0nce o6 the Peop3es Rep513ic o6 70ng302esh on 1eh036

o6 Agr0ni 70n; 0n2 the 7o0r2 o6 Directors on 1eh036 o6 Agr0ni 70n;Limite2 on No9em1er ,(= %* with 0 retrospecti9e e66ect 6rom >538 ,=

%*. The 70n;s c5rrent sh0reho32ings comprise o9ernment o6 the

Peop3es Rep513ic o6 70ng302esh 0n2 other ,% ?Twe39e@ sh0reho32ers

nomin0te2 18 the o9ernment. The 70n; h0s +)* 1r0nches 0s on

Decem1er &,= %- ?with no o9erse0s 1r0nch@. The 70n;= howe9er= h0s

two who338/owne2 s51si2i0r8 Comp0nies n0me2 Agr0ni E


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Commission Act= ,--& 0n2 Sec5rities 0n2 E0n50r8 ,= %- to

Decem1er &,= %-.

8.3 Investments28.3."

/overnment

securities2

a6 1el# to $aturity

In9estments which h09e 6i


32/78

c6 Revaluation

As per the DOS Circ530r 3etter no./(= 20te2 %) M08 %+ s51 se45ent

0men2ment circ530r no./(= 20te2 %+ >0n50r8 %-= HFT sec5rities 0re

re9035e2 on wee;38 10sis 0n2 HTM sec5rities 0re 0morti:e2 on 8e0r38

10sis. The HTM sec5rities 0re 03so re9035e2 i6 the8 0re rec30ssi6ie2 to HFT

c0tegor8 with the 7o0r2s 0ppro903. An8 g0in or 3oss on re90350tion o6HTM sec5rities is recognise2 in the st0tement o6 ch0nges in e45it8.

0in?3oss@ on re90350tion o6 HFT sec5rities is recognise2 in the pro6it

0n2 3oss 0cco5nt on wee;38 10sis 0n2 g0in on re90350tion is tr0ns6erre2

to st0tement o6 ch0nges in e45it8 on month38 10sis.!035e o6

in9estments h0s 1een shown 0s 5n2er.

o9ernment Tre0s5r8 7i33s 0n2 7on2s ?HTM@ 0t present 9035e

?5sing 0mortis0tion concept@ o9ernment Tre0s5r8 7i33s 0n2

7on2s ?HFT@ 0t present 9035e ?5sing m0r;ing to m0r;et concept@

8.3.87uote# an# unuote# sares2

In9estments in sh0res h09e 1een shown 0t cost 1eing 3ower th0n m0r;et

9035e. Det0i3s o6 45ote2 0n2 5n45ote2 sh0res 0re shown in 0nne


33/78

II. Interest c03c530te2 on c30ssi6ie2 3o0ns 0n2 0290nces 0s per 70ng302esh

70n; Circ530rs is ;ept in interest s5spense 0cco5nt 0n2 cre2ite2 to

income on re03i:0tion.

. Interest is c03c530te2 on 20i38 pro25ct 10sis 15t 2e1ite2 to the p0rt8Gs3o0n 0cco5nt 450rter38. No interest is ch0rge2 on 3o0ns 0n2 0290nces

which 0re c30ssi6ie2 0s 102 0n2 3oss.. Tot03 1030nce o6 3o0ns 0n2 0290nces 0s on Decem1er &,= %- inc352es

1023oss 3o0n T; %=)&'.-% mi33ion on which the 70n; 2i2 not 0ccr5e 0n8interest 1ec05se o6 2eterior0tion o6 4503it8 o6 3o0ns 0n2 0290nces2etermine2 18 the m0n0gement 0n2 on the 10sis o6 instr5ctionscont0ine2 in 70ng302esh 70n; Circ530rs 0s mentione2 in Note/%.'.% o6this 6in0nci03 st0tements.

!. Interest s5spense 0n2 pen03 interest= i6 0n8= c03c530te2 on c30ssi6ie2

3o0ns 0n2 0290nces 0re t0;en into income in the 8e0r o6 its receipt 6rom

the 2e6053ting 1orrowers.8.5ne

(= %) in re30tion with 7CD Circ530r no.&' 20te2 ,) No9em1er ,-+-=

7CD Circ530r no. % 20te2 %* Decem1er ,--'= 7CD Circ530r no. ,% 20te2

' Septem1er ,--(= 7RPD Circ530r no. ,) 20te2 ) Decem1er ,--+= 7RPD

Circ530r no. - 20te2 ,' M08 %,= 7RPD Circ530r no. - 20te2 % A5g5st

%( 0n2 7RPD Circ530r no. ,* 20te2 ) Decem1er %(.



34/78

8.5ne %&.

ii@ St066 3o0n o6 T; ,%=&(.() mi33ion 033owe2 0t consession03 r0te 0s

0ppro9e2 18 the 05thorit8 0re shown 5n2er 0290nces 0s per 7RPD

Circ530r no. ,'= 20te2 %( >5ne %&.

8.@ ,ixe# assets an# #e!reciation2

a) Fi


35/78

022itions m02e 25ring the 8e0r 6rom the month o6 their 0c45isition i6s5ch 0ssets 0re 0c45ire2 in the 6irst h036 o6 the month. Depreci0tion isch0rge2 on 0ssets retiring 25ring the 8e0r 6or the perio2 5p to the en2o6 the month o6 their retirement i6 0ssets 0re retiring in the secon2 h036o6 the month.

d) #pon retirement o6 items o6 6i


36/78

Assets 0n2 3i01i3ities 2enomin0te2 in 6oreign c5rrencies 0re tr0ns30te2

into T0;0 c5rrenc8 0t the r0tes o6 e


37/78

i. (ension the 70n; oper0tes 0 pension scheme. This 65n2 is oper0te2 18 07o0r2 comprising o6 * Tr5stees.

ii. Annual !rovision

#p to %, ,(%' %(%( &%) &( ?Act50ri03 90350tion h0s 1een per6orme2 0n2 necess0r8 pro9ision

0re 1ein m0int0ine2 in the 0cco5nts 0s er 90350tion@%* to %- & ?Necess0r8 pro9isions 0re 1eing m0int0ine2 in the 0cco5nts@

This h0s 1een n0me2 0s S5per0nn50tion F5n2 ?SAF@ cre0te2 6or p08ing

pension to retiring emp3o8ees. The 65n2 is shown 5n2er other 3i01i3ities.

iii6 /eneral !rovi#ent fun# 4/(,6

Emp3o8ees opte2 6or pensions 0re 03so contri15ting ,/& o6 10sic

s030r8 0s per their 2esire to PF. The 70n; 2oes not contri15te 0n8

0mo5nt 0g0inst these emp3o8ees to the PF. The F5n2 is shown 5n2er

S5n2r8 Deposit.

8."< Deat relief %rant sceme2

The 70n; oper0tes 0 De0th Re3ie6 r0nt Scheme since >0n50r8 ,= ,-+-=which rep30ce2 the gro5p ins5r0nce scheme. The scheme is 0pp3ic013e to

033 emp3o8ees o6 the 70n; 0n2 p08ments o5t o6 this 65n2 0re m02e to the

s5ccessors o6 the emp3o8ees on their 2e0th whi3e in 70n;Gs ser9ice 0n2

450nt5m o6 p08ment is 2etermine2 0s per sc03e 0n2 gr02e o6 s5ch

emp3o8ees.

8."@ Taxation2

i. P0st t0< 3i01i3it8 o6 Agr0ni 70n; Income T0< 0ssessment h0s 1een

6in03i:e2 5p to %,. T0< 0ssessment 6or the 8e0r %% h0s 1een re/opene2 18 the t0< 05thorit8 0n2 0ppe03 pen2ing 6or the 8e0r %&=

%'= %(= %) %*. The ret5rn h0s 1een s51mitte2 6or the

8e0r %+. The t0< 0ssessment 6or the 8e0r %- is 5n2er process.

ii. C5rrent t0


38/78

Di66erence 0mo5nt o6 T; ''-=%&*='( h0s 1een 2e1ite2 to the Pro6it

Loss Acco5nt.

8."? Liui#ity statement2

The Li45i2it8 St0tement h0s 1een prep0re2 in 0ccor20nce with gro5ping

o6 the 9035e o6 the rem0ining 3i6e o6 0ssets 0n2 3i01i3ities 0s on thereporting 20te.

8."> Offsettin% of asset an# liability2

The 9035es o6 0n8 0sset or 3i01i3it8 0s shown in the 1030nce sheet 0re

not o66/set 18 w08 o6 2e25ction 6rom 0nother 3i01i3it8 or 0sset 5n3ess

there e


39/78

a6 /eo%ra!ical location 'ise se%ments re!ort,i%ure in million 4T*

(articulars ,or te year en#e# December 3"+ 899:

)rances of te ban*in% entity an# o!erations in line 'iteo ra ical

Dh0;0 Chitt0gong Kh53n0 R0sh0hi S83het 70ris03 Tot03

No o6 7r0nches %)% ,*' ,%+ ,-) (+ '- +)*

Interest income on 3o0ns

0290nces

)=-%(.-' ,='((.- )+(.& *),.+% ,&.% ,-,.) ,=,%%.',

Interest on 7r0nch AC

? Net@

?%=,).,,@ +,,.&& ,-,.(, &(*.% ),*.&- ,%+.+) /

Interest p0i2 on

2eposits 1orrowings

?&='&%.&&@ ?,=+&.--@ ?&)(.*-@ ?'*).,@ ?(*+.((@ ?,').+@ ?)=+&.()@

Net interest income "+3=>.@9 "+"=8.3."8


40/78


41/78

8.89.8 ,orei%n excan%e ris* mana%ement

The ris; o6 6oreign e


42/78

p0ssing o6 entries in the 1oo;s o6 0cco5nts. A33 Nostro 0cco5nts 0re

reconci3e2 on 6ortnight38 10sis 0n2 the m0n0gement 6or its sett3ement

re9iews o5tst0n2ing entr8 1e8on2 ,( 208s.



43/78

8.89.3 Asset liability mana%ement

Asset 0n2 Li01i3it8 M0n0gement is one o6 ;e8 essenti03s o6 m0n0ging 0

70n;s 1030nce sheet e66icient38. In 3ine with the ongoing re6orm 0n2mo2erni:0tion progr0m= Agr0ni 70n; Limite2 h0s retoo3e2 its ALM to

2e3i9er mo2ern= 28n0mic= 9i1r0nt 65t5ristic process thro5gh the

020pt0tion o6 intern0tion03 1est recogni:e2 pr0ctice.

Consi2ering 033 ris; 60ctors Agr0ni 70n; Limite2 h0s est013ishe2 0n

e66ecti9e ALM process 6or 0ssessing= 0n038:ing 0n2 re9iewing 90rio5s

;in2s o6 ris; e


44/78

Oper0tion03 3oss m08 0rise 6rom error 0n2 6r052 25e to 30c; o6 intern03

contro3 0n2 comp3i0nce. M0n0gement= thro5gh Intern03 Contro3 0n2

Comp3i0nce Di9ision= contro3s oper0tion03 proce25re o6 the 70n;.

Accor2ing to the 70ng302esh 70n; g5i2e3ines= Agr0ni 70n; Lt2. h0s

intro25ce2 three #nits 5n2er Intern03 Contro3 0n2 Comp3i0nce ?ICC@. The

three 5nits 0re Comp3i0nce= Monitoring 0n2 A52it 0n2 Inspection. The

Monitoring 5nit is n0me2 0s A52it Imp3ement0tion Di9ision. Intern03A52it 0n2 Inspection Di9ision 5n2ert0;es perio2ic03 0n2 speci03 052it o6

the 1r0nches 0n2 Di9ision 0t He02 O66ice 6or re9iew o6 oper0tion03

e66ecti9eness 0n2 intern03e


45/78

8.8" Relate# !arty transactions2

D5ring the 8e0r the 70n; h0s some tr0ns0ctions with the o9ernment

?owner o6 the 70n;@ in respect o6 10n;ing 15siness 3i;e 3o0ns 0n20290nces= g50r0ntees 0n2 commitments 0s mentione2 1e3ow

Relate# !arty relationsi! #isclosure #urin% te year 899: 4IAS;8< Relate# (arty

Disclosure6

Sl.

no.

Name of Relate#

(arty

Relate#

(arty

Transactio

n Amount

Nature

, o9ernment ?Note/,*.0@ Owner '%=(,*=(,+ Letter o6 50r0ntee

% o9ernment ?Note/)@ Owner &*=&(+=&%'=,&

*

o9ernment Sec5rities

& o9ernment ?Note/-@ Owner )=,*=')+=&& A290nce Income T0+:3=+"


50/78

Re45ire2 Reser9e ( o6 A9er0ge Dem0n2 0n2 Time Li01i3ities

Act503 Reser9e he32 with 70ng302esh 70n; ?on 09er0ge 6or 30st 1i/

wee;38 o6

Decem1er@

Sur!lus

3.3.8 Statutory Liui#ity Ratio 4SLR6

Re45ire2 Reser9e ,& o6 A9er0ge Dem0n2 0n2 Time

Li01i3ities Act503 Reser9e he32

Sur!lus

Total Sur!lus 3.3."B3.3.8

< )ALANCE 5IT1 OT1ER )ANS F ,INANCIAL

INSTITUTIONS

)=++(=-,)=%

*=)(,=,+=

+=&)=&-(=

>9:+3>>+99

9

*=)(,=,+=

+=='+=

3


51/78

Phoeni< Le0sing Comp0n8 Limite2

708 Le0sing In9estment Limite2

Intern0tion03 Le0sing 0n2 Fin0ncing Ser9ice Limite2 ?ILFS@

IDLC Fin0nce Limite2

L0n;0 70ng30 Limite2 ?!0ni; 70ng302esh Limite2@

70ng302esh Fin0nci03 In9estment Comp0n8 Limite2 ?7FIC@

In25stri03 In6r0str5ct5re De9e3opment Fin0nce Co.

Limite2?IIDFC@

Peop3es Le0sing 0n2 Fin0nce In9estment Limite2

F0r e0st Fin0nce In9estment Limite2

SP Fin0nce Comp0n8 70ng302esh Limite2

#tt0r0 Fin0nce In9estment Limite2

70ng302esh In25stri03 Fin0nce Comp0n8 Limite2

#nion C0pit03 Limite2

First Le0se Int. Limite2

Premier Le0sing Fin0nce Limite2

Fi2e3it8 Asset Sec5rit8 Limite2

Om0n 70ng302esh Le0sing Limite2

Agr0ni 70n; Limite2 / Merch0nt 70n; #nit

b6 ,orei%n currencies

+&=%)'=** +&=')'=**

(= (=

,== /

'== /

'== /

&== /

%== /

"+?> =3+:?>

,== ,==

/ ,==

(== (==

&== &==

*(== (==

%== %==

(== (==

&== %==

*(== %==

,%== ,==

&== &==

(== *==

,== (==

&== &==

*(== &==

%== %==

,== /

(== /

,== /

*=--)=,&( /"+8:8+::?+"3@ :@9+999+999

8+>>?+>?9+8"8 "+933+:?>

8+>>?+>?9+8"8 "+933+:?>

:+9=8+="8

%-%=*(+=+,& *=,%=+*=*) )=,&+=%(-=,+-

)=)-=(='%) -=,-)=,*)=)%'

8:+38:+>=8+="8

&=(*%=-)'=

%%

,=+%,=')+=,

&(

'=+(,=%),='

'&

"9+8


56/78

December 3"+

899: Ta*a

December 3"+

899= Ta*a

> LOANS FADHANCES

>." As !er classification into te follo'in% broa#

cate%ories2 Loans+ Cas Cre#its F Over Drafts

etc. In )an%la#es

a6Loans

R5r03 Cre2its

We09ers Cre2its

In25stri03 Cre2its

>5te A290nces

Le0ther Sector A290nces

St066 Lo0ns

Lo0n ?Others@

Sm033 0n2 Micro Cre2its

b6Cas cre#its

C0sh Cre2its

P0c;ing Cre2its

Lo0n Ag0inst Importe2 Merch0n2ise ?LIM@

P08ment Ag0inst Doc5ments ?PAD@

c6 Over#rafts

Outsi#e )an%la#es

)ills (urcase# F Discounte# 4Note

>.=6 In )an%la#es

In30n2 7i33s P5rch0se2

Outsi#e )an%la#es

Foreign 7i33s P5rch0se2

>.8 $aturity %rou!in% of loans an# a#vances 2

Rep08013e on Dem0n2

Not more th0n & months

More th0n & months 15t not more th0n , 8e0r

More th0n , 8e0r 15t not more th0n ( 8e0rs

More

th0n (

8e0rs

>.3.a

Disclosure for

si%nificant

concentration2

A

2

9

0

n

c

e

s

t

o

0

33

i

e

2

c

o

n

c

e

r

n

s

o

6

D

i

r

e

c

t

o

r

s

A2

9

0

n

c

e

s

t

o

M

0n

0

g

i

n

g

D

i

r

e

c

t

or

A

2

9

0

n

c

e

s

t

o

O

t

h

e

r

E

.3.b Disclosure for sector;'ise loans an# a#vances2

o9ernment

sector Other

p513ic sector

Pri90te sector

)=-'&=%'(=,&)

'%*=&%(=+-

%&=-,&=(-(=')+

)=(%='',=+

)&

&=,*=(+,=*

''

,%=&(=((*=*

*+

,*=%-(=%-*=(

+%

%=,))=,(=*

+,

>8+>


58/78

)='&,=*'&='), '%+=&=''

%,=*&=''=,(' (=+'=,%)=(() &='-,=-+-=-(+

-=),=)*%=*)-

,(=)-=,&'=%,) %='%-=-)=()+

?


59/78

December 3"+

899: Ta*a

December 3"+

899= Ta*a

>.< /eo%ra!ical Location ; 'ise Loans an#

A#vances2

>.@ A.Urban2

Dh0;0 Region

Chitt0gong

Region Kh53n0

Region R0sh0hiRegion 70ris03

Region S83het

Region S51 Tot03

).Rural2

Dh0;0 Region

Chitt0gong

Region Kh53n0

Region R0sh0hi

Region 70ris03

Region S83het

Region S51 Tot03

Total 4 A B ) 6

Sector ; 'ise Loans an#

A#vances2

*'=+,(=**%=+

',

,-=)&='-+=+

-

)=+('=%+%=*-&

)='''=**(=%&

-

,=')'=%+-=%'

'

,=)%=%(&=,&

*

"9:+>98+"


60/78

>5te >5te oo2s

Tr0nsport Stor0ge

Comm5nic0tion

Ship 7re0;ings

Te


61/78

"88+83?+9=@+8

?:

""3+3?8+8?8+"

=3


62/78

December 3"+

899: Ta*a

December 3"+

899= Ta*a

=.? Deferre# Tax 2

De6erre2 t0< h09e 1een comp5te2 in 0ccor20nce with pro9ision o6 IAS /,% 10se2 on t0


63/78

,=)--=%+*=-**=-

&%

,=()%=,,=+,=-

',

Less/ Cre2it 1030nce M0in O66ice

Acco5nt ?M.O@ New ener03 Acco5nt

?N.@ Inst0nt Fin0nci03 Mess0ging

S8stem ?IFMS@

+'%='-)=-''=,

-'

+&=(&+=,),=-))

%,=%+&=&-=+

-

**'=,()=(+&=+

+(

*)&=%'=%)'=+%&

%,=%+*=+(=(+

-

,=)-'=&,+='-)=%

'-


64/78

=.>.a

$e0r /Wise 1re0;

5p

For the 8e0r %( N

MO For the 8e0r %)

N MO For the 8e0r

%* N MO For the

8e0r %+ N MO For

the 8e0r %- N MO

Reconciliation !osition of )ranc A#&ustment

Accounts 3";Dec;9:

origin0ting entries reconci3e2 entries origin0ting entries reconci3e2 entries

/ / &=+*+='+- &=+*+='+(

'=&%=''( '=&%=%(' '=&%=''( '=&=&&

&='),=(& &='('=,( &='),=(& &=''(=,%(

%=-'%=+*& %=-,(='* %=-'%=+*& %=+',='%%

'='&%=%'& '=%'+='+* / /

Kl@lT=+?"93+3

9?

(*+=+((='

+%

),&=+'*=+

%'

"+":8+>93+3

9?

,,'==

,&=-*,=)()

'(=++&=+%)

@>=+=@@+93+3

9?

,=-)=+*%=&

))

,=-=&)=+

%

8+"9@+:9:+"

?=

,=-)=+*%=&))

,=-=&)=+

%

8+"9@+:9:+"

?=

,=%+)=&)=+

%

+,-=+*%=&

))

8+"9@+:9:+"

?=

,(*==

,%==

,=-=&)=+%

"+8=?+93?+=

98

+=)%=)*-

&=+--=&

'&=&'-=',&

@@+=?:+9:

@

*)'=&=%

*,

8+"9@+:9:+"

?=

"9." (rovision for loans an# a#vances2

Pro9ision he32 0t the 1eginning o6 the

8e0r Reco9eries o6 0mo5nt pre9io5s38

w

r

i

t

t

e

n


68/78

o66 Speci6ic pro9ision 6or the 8e0r Less.

Written o66w0i9e2

(rovision el# at te en# of te year

"9.8 /eneral (rovision maintaine# a%ainst unclassifie#

loans2

Pro9ision he32 0t the 1eginning o6 the 8e0r

Amo5nt tr0ns6erre2 to Pro9ision 6or #nc30ssi6ie2 Lo0n 25ring

the 8e0r

Pro9ision 022 10c; 6or the 8e0r

(rovision el# at te en# of te year

"9.3 /eneral (rovision for S!ecial $ention Account2

,=&)-=))-=(-

' &=,%*

*(&=+-'=-&

(

?()&=*=)(

*@

"9+@?9+@=?+:::

-+)=(*&=

,('=&,,=

"+"+33=+99

9


69/78

(articulars

A6 /eneral !rovision

i6 Stan#ar#

Sm03 0n2 me2i5m 3 Enterprise Fin0ncing

?SMEF@ Cons5mer Fin0ncing ? CF@? other

th0n Ho5sing Fin0nce 0n2 Lo0ns 6or

Pro6ession03s to set5p 15siness @

Other th0n SMEF CF

Short Term Agri.Cre2it Micro Cre2it

Sub total

ii6 S!ecial $ention Accounts

4 S$A6 Total unclassifie# loan4 iBii6

)6 S!ecific !rovision

i6 Substan#ar#

,i% in Tousan#

(rovision

maintaine#

,,=+%,=(( ,,=+%,=(( , ,,+=%,) ,,+=%,)

&=%-+=*'' &=%-+=*'' ( ,)'=-&* ,)'=-&*

)(=+)*=*, )(=+)*=*, , )(+=)** )(+=)**

&=-+,=-, &=-+,=-, ( ,--=(( ,--=((

=


70/78

'%

Cre#it Ris* $iti%ation

The 70n; h0s 02opte2 the simp3e 0ppro0ch 6or cre2it ris; mitig0tion

5n2er the St0n20r2i:e2 Appro0ch where on38 consi2ere2 the c0sh

co330ter03s 0g0inst the e


71/78

fi% in crore T*. 899:

,=&&,.,,

"9+33".""

,=+-,.-(

"+=:".:@

,=).,'

%=%)%.%%

,'+.&&

--.(+ ,=&%*.'%

"+.99

%=)'-.+

,=+%.(+

&,-.-*


72/78

"3.=.< 7ualitative #isclosure re%ar#in% $ar*et Ris*

M0r;et Ris; is the ris; to the 10n;Gs e0rnings 0n2 c0pit03 25e toch0nges in the m0r;et 3e9e3 o6 interest r0tes o6 sec5rities= 6oreign

e


73/78

responsi1i3it8 is 0ssigne2 to senior m0n0gement within the 15siness

oper0tion. In6orm0tion s8stems 0re 5se2 to recor2 the i2enti6ic0tion

0n2 0ssessment o6 oper0tion03 ris;s 0n2 to gener0te 0ppropri0te=

The 70n; 5ses the 10sic in2ic0tor 0ppro0ch to c03c530te its oper0tion03

ris;.

C0pit03 ch0rge is re45ire2 to ho32 6or 0n e


74/78

Tier II ?s5pp3ement0r8 c0pit03@ consists o6 gener03 pro9ision= e


75/78

%.&& 0g0inst the minim5m reg530tor8 re45irement. The 70n;Gs

po3ic8 is to impro9e 0n2 m0int0in its c0pit03 02e450te38.

7uantitative #isclosure re%ar#in% Ca!ital A#euacy

The c0pit03 re45irements 0re 0ssesse2 6or cre2it= m0r;et 0n2

oper0tion03 ris;s. Position o6 90rio5s ris; weighte2 0ssets 0re

presente2 1e3ow

A@ Amo5nt o6 Reg530tor8 C0pit03 6or 5n6oreseen 3oss

Minim5m C0pit03 Re45irement

6or Cre2it Ris; Minim5m C0pit03

Re45irement 6or M0r;et Ris;

Minim5m C0pit03 Re45irement

6or Oper0tion03 Ris;.

*'*.(

,).

(

,,.)

(

:?


76/78

December 3"+

899: Ta*a

December 3"+

899= Ta*a

"< STATUTORG RESERHE

Opening 1030nce

Tr0ns6erre2 25ring the 8e0r 6rom pro6it

Loss AC

C3osing 1030nce

*&*=+&(=-

+,

)(,=(&)=

'-

"+3=:+3>8+9

39

,(-=*%+=-

)

(*+=,*=

*(

>3>+=3@+:=

"

This h0s 1een m02e in 0ccor20nce with section %' o6 the 70n; Comp0nies Act. ,--, 0n2 sh033 1e m0int0ine2 5nti3 it

e4503s to P0i2/5p C0pit03.

15 /ENERAL RESERHE

16 RETAINED SUR(LUS ,RO$ (RO,IT F LOSSACCOUNT

Oper0ting pro6it 1e6ore pro9ision

Less Amorti:0tion o6 !0350tion A25stment ? Note /-.+@

(rofit 4loss6 )efore (rovision F Tax

Less

ener03 Pro9ision 6or 3o0ns 25ring the 8e0r ?Note / &&@

Pro9ision 6or Speci03 Mention Acco5nt 25ring the 8e0r

?Note &&@ Pro9ision 6or 702 0n2 Do51t653 3o0ns 25ring

the 8e0r ?Note &&@ & ener03 reser9e 6or Cons5mer

Fin0ncing ?Note &&@ Other Pro9ision ?Note / &'@

Net (rofit 4loss6 )efore Tax

@+999+99

9

)='''='''=%*

,=&%-=(=

@+""+?=9+8

3

?(=%&=@

?*&=)-%=@

,=--=&*-=

%=*&%=

%(+='+)=-

%=,-=*%=-

8+=:9+@3@+3>

3

Less

A22

Less

Less

Pro9ision 6or Income T0??+=:=+:

83

"> ACCE(TANCES AND ENDORSE$ENTS 4CONTIN/ENT

LIA)ILITIES6

Letters o6 50r0ntee ?Note ,*.0@

Letters o6 Cre2it

7i33s 6or Co33ection ?Note ,*.1@

Other Contingent Li01i3ities ?Note ,*.c@

C30ims 0g0inst the 10n; not 0c;now3e2ge2 0s 2e1t

,=)+=,%'=*'

%+=*,=%-+=-*)

-=,(*=+%*=&''

%=*(-='%)=%'

,,=&*)=-=

@8+:>3+@>>+8

?

OVERALL BANKING SYSTEM ANALYSIS A STUDY ON AGRANI BANK LTD

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