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Financial Statements of Banking Companies

Financial Statements of Banking Companies

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Published by maeconomics
Schedule to Banking Companies Ordinance, 1962 for guidelines on preparing financial statements (updated)
Pakistan
Schedule to Banking Companies Ordinance, 1962 for guidelines on preparing financial statements (updated)
Pakistan

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Published by: maeconomics on Jan 05, 2009
Copyright:Attribution Non-commercial

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12/05/2013

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1
THE SECOND SCHEDULE TO THE BANKING COMPANIES ORDINANCE, 1962
(See Section 34)
BALANCE SHEET AS AT ___________
 Note
(Current Year)
(Prior Year)
Rupees in '000ASSETS
Cash and balances with treasury banks
xxxxxxxx xxxxxxxxBalances with other banks
xxxxxxxx xxxxxxxxLendings to financial institutions
8
xxxxxxxx xxxxxxxxInvestments
9
xxxxxxxx xxxxxxxxAdvances
10
xxxxxxxx xxxxxxxxOther assets
11
xxxxxxxx xxxxxxxxOperating fixed assets
12
xxxxxxxx xxxxxxxxDeferred tax assets
13
xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx
LIABILITIES
Bills payable
15
xxxxxxxx xxxxxxxxBorrowings from financial institutions
16 
xxxxxxxx xxxxxxxxDeposits and other accounts
17 
xxxxxxxx xxxxxxxxSub-ordinated loans
18
xxxxxxxx xxxxxxxxLiabilities against assets subject to finance lease
19
xxxxxxxx xxxxxxxxOther liabilities
20
xxxxxxxx xxxxxxxxDeferred tax liabilities
21
xxxxxxxx xxxxxxxx(xxxxxxxx) (xxxxxxxx)
NET ASSETS
xxxxxxxx xxxxxxxx
REPRESENTED BY
Share capital/ Head office capital account
22
xxxxxxxx xxxxxxxxReserves xxxxxxxx xxxxxxxxUnappropriated/ Unremitted profit xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxxSurplus/ (Deficit) on revaluation of assets
23
xxxxxxxx xxxxxxxxxxxxxxxx xxxxxxxx
CONTINGENCIES AND COMMITMENTS
24
The annexed notes 1 to __ form an integral part of these accounts. ____________________ _________ _______ _________ President/Chief Executive Director Director Directo
 
2
PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED _________ 
 Note
(CURRENT YEAR)
(PRIOR YEAR)
Rupees in ‘000Mark-up/Return/Interest Earned
25
xxxxxxxxxxxxxxxxMark-up/Return/Interest Expensed
26
xxxxxxxxxxxxxxxx
 Net Mark-up/ Interest IncomexxxxxxxxxxxxxxxxProvision against non-performing loans and advances10.4(xxxxxxxx)(xxxxxxxx)Provision for diminution in the value of investments9.3(xxxxxxxx)(xxxxxxxx)Bad debts written off directly10.5(xxxxxxxx)(xxxxxxxx)(xxxxxxxx)(xxxxxxxx) Net Mark-up/ Interest Income after provisionsxxxxxxxxxxxxxxxx
NON MARK-UP/INTEREST INCOME
Fee, Commission and Brokerage IncomexxxxxxxxxxxxxxxxDividend IncomexxxxxxxxxxxxxxxxIncome from dealing in foreign currenciesxxxxxxxxxxxxxxxxOther Income27xxxxxxxxxxxxxxxxTotal non-markup/interest Incomexxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxx
NON MARK-UP/INTEREST EXPENSES
Administrative expenses28xxxxxxxxxxxxxxxxOther provisions/write offs (to be specified)xxxxxxxxxxxxxxxxOther charges29xxxxxxxxxxxxxxxxTotal non-markup/interest expenses(xxxxxxxx)(xxxxxxxx)xxxxxxxxxxxxxxxxExtra ordinary/unusual items (to be specified)xxxxxxxxxxxxxxxx
PROFIT/(LOSS) BEFORE TAXATION
xxxxxxxxxxxxxxxxTaxation Current30xxxxxxxxxxxxxxxx- Prior yearsxxxxxxxxxxxxxxxx- Deferredxxxxxxxxxxxxxxxx(xxxxxxxx)(xxxxxxxx)
PROFIT/(LOSS) AFTER TAXATION
xxxxxxxx
xxxxxxxx
Unappropriated/unremitted profit/(Loss) brought forwardxxxxxxxxxxxxxxxxProfit available for appropriation/unremitted profit/ (loss)xxxxxxxxxxxxxxxx
APPROPRIATIONS:
Transfer To:
Statutory reservexxxxxxxxxxxxxxxxCapital ReservexxxxxxxxxxxxxxxxRevenue ReservexxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxOthers (to be specified)xxxxxxxxxxxxxxxx(xxxxxxxx)(xxxxxxxx)Unappropriated/Unremitted profit/(Loss) carried forwardxxxxxxxxxxxxxxxx
Basic Earnings/(Loss) per share
31
xxxxxxxxxxxxxxxx
Diluted Earnings/(Loss) per share
32
xxxxxxxxxxxxxxxxThe annexed notes form an integral part of these accounts.
President/Chief ExecutiveDirector Director Director 
Proposed Cash dividend Rs.____ per share (Prior year Rs.____ per share)/Remittance to Head Office
 
3
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED __________ 
Share capital/CapitalStatutoryRevenueUnappropriated/TotalHead officereservereservereserveUnremittedcapital(to be (to beprofit/(loss)accountspecified)specified)Rupees in '000
Opening Balance (Prior year)xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxProfit for the Prior year xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxRemittances made to/ receivedfrom head office xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxTransfer to Statutory reserve xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxOther appropriations (to bespecified) xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxIssue of share capitalxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxExchange adjustments onrevaluation of capitalxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxOpening Balance (Current year)xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxProfit for the Current year xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxRemittances made to/ receivedfrom head office xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxTransfer to Statutory reserve xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxOther appropriations (to bespecified) xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxIssue of share capitalxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxExchange adjustments onrevaluation of capitalxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxClosing Balance (Current Year)xxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxxCapital reserves shall include capital redemption reserve, profit prior to incorporation, share premium, proposed issueof bonus shares or any reserve not regarded free for distribution by way of dividend (to be specified).Revenue reserves shall include general reserve, dividend equalization reserve, contingencies reserve including general banking risks reserve and other reserves created out of profits (to be specified).Disclose a description of the nature and purpose of each reserve, if not apparent, in the notes to the accounts.President/Chief ExecutiveDirector Director Director 

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