Appendix-I Disclosure Index

Numb er A. 1 2 3 4 5 6 7 B. 1 2 3 4 5 6 7 8 9 10 11 12 C. 1 i. ii. Un-weighted Index of Disclosure Company Profile Items Name of the Firm Corporate headquarters Date of Incorporation Year of incorporation as a limited liability company Year of listing on the DSE Audit firm(s) Corresponding figure of preceding period SUB TOTAL Accounting Policy Items Basis of accounting Subsequent events after the balance sheet date Consolidation Policy (if any) Reporting currency Methods of Revenue recognition Changes in Accounting policy and their cumulative effects Basis of measurement (historical or other) Method of calculating EPS Changes in Accounting Estimates Disclosure of monitory impact of any change in Accounting policy Changes in accounting principles Information about compliance with BAS SUB TOTAL Balance Sheet Item ( Assets ) Details about quick assets Cash in hand ( including foreign currency ) Balance with Bank Development and prepaid expenses ( if it is capitalized ) Cash and cash equivalents Information on disclosure of investment items Treasury bills – 1 National investment bonds - 1 Prize bonds Debenture Other bonds – 1 Shares Debenture and bonds Gold Worthless stock Other investments Information relating to investment SCORE OBTAINED TOTAL

1 1 1 1 1 1 1 7 1 1 1 1 1 1 1 1 1 1 1 1 12

0.5 0.5 1

2 3 4 i. ii. iii. iv. v. vi. vii. viii. ix. x. 5

1 1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 0.1 1

1

33 0. 1 1 1 1 1 1 1 1 1 1 1 0. iv. iv.25 0. ii.2 0.25 . ii.25 0.25 1 0.34 0. 3 i.5 1 0.25 0. ii. ii. iii.25 0. 1 i.2 0. Cost of marketable securities Market value of marketable securities Investments accounted for using the equity method Portfolio investment Valuation basis Information relating fixed assets Classification of Fixed assets Cost Market Revaluation amount Basis for valuation Information as to other assets – Commission on brokerage on shares and debentures Information relating to – Preliminary formation and organization expense ( if it is capitalized ) Non financial assets ( classified ) Information about security of loan Loan taken by directors and officers Loans and advances to customers Classification amount Doubtful amount Bad amount Information as to intangible assets – Goodwill Other intangible assets Amortization policy SUB TOTAL Balance sheet Item ( Liabilities ) Details shareholders interest Issued Capital Shareholder’s equity or paid up capital Information as to – Provisions Provision for taxation Provision for loans and interest suspense account Provision for bad and doubtful investment Information as toStatutory reserve Revaluation Reserve(if not capitalized) Surplus profit and loss account Gratuity and benevolent fund Information as to: Commitments . ii.Directors (classified) Commitments . Iii.Contingent Liabilities Details aboutBorrowing from banks in Bangladesh 0.5 0. ii.25 1 0. ii. Iii. 2 i.2 1 6 7 8 9 10 11 12 13 14 15 16 17 i. iv. 4 i. 5 i.25 0. 18 i. iii. Iii.33 0. 0.34 1 0.2 0.i.33 1 18 D.2 0.25 0.33 0.5 0. v.5 1 0.

5 1 1 15 0. iii. 1 1 1 0. ii.25 0. 1 1 1 1 0. 6 i.ii.33 0. ii.5 0.5 0.25 1 0.25 0. iv. 7 i.5 1 0. iii. ii.5 1 0.25 0.25 3 . ii. Borrowing from agents. 15 E.5 1 11 12 13 i. 1 i. ) Details as to – Interest and similar income Interest income from debentures Interest on bill and Treasury bills Income from balances with banks/financial institutions Details about – Dividend income Information as to – Investment income Details as to – Gains less losses arising from investment securities Information as to – Profit from ordinary activities Profit from operations Profit from invested shares Information as to – Gains less losses arising from dealing securities 0.33 1 7 8 9 10 i. iii. iii.long term Debt with security Information about – Mortgages on assets against loan in Bangladesh Information as toParticular of redemption of long term debt Current portion of long term debt Information about – non current interest bearing liabilities Information relating to – Income tax payable Details as to – Liabilities and subsidiary companies Proposed dividend Prepaid deferred tax at the end of the period Information as to – Bill payable Interest payable Information about – Trade and other payable SUB TOTAL Income statement Items ( Cr.34 1 2 3 4 5 6 i. ii.25 0.33 0.34 0. 14 i.Pension or insurance fund Information about . 1 1 0. ii. financial institutions and banks outside Bangladesh Secured borrowing amount Unsecured borrowing Information aboutNature and amount of security given Other commitments Other borrowed fund Information as to principal deposits.25 0.33 0.25 0. iii.

stamp etc. ii. Gains arising from dealing securities Gains on foreign currency transaction Gains less losses arising from dealing in foreign currencies Information about – Non financial income Income from non financial assets Information on income from rent.2 1 7 i. iv.25 0.2 0. 8 i.5 0. 2 3 4 i. iv. insurance.2 1 . Telephone and Communication expenses Fees and commission expenses 2. ii. iv.2 0. taxes. 6 i. iii. license fees. royalties and other income SUB TOTAL Income statement Items ( Dr. Telegram.2 0. iv. iii. ii. and general administrative expenses Printing and advertisement expenses Internet.2 0.2 0. Information as to – Chairman and directors Remuneration Auditors fees Information as to – Dividend paid for the period Appropriation against profit on dividends Information as to – Provision for classified loans and advances Provision for gratuities Provision for diminution value of investment securities ( if it is apprehend) Provision for decline in value of trading securities and other provisions Bad and doubtful provisions on loan and provision for bad and doubtful debts against adversely classified and advances Information as to – Appropriation against profit on statutory reserve Appropriation against profit on general reserve Details as to – Depreciation of fixed assets and amortization expenses Repair expenses of machinery Repair expenses of furniture Repair expenses of buildings Depreciation on repairs and maintenance 0. Information as to – Legal expenses 3. ii.5 0. 0.2 1 1 1 0. 8 i. v.5 1 9 1 9 F. ii.ii. ) Information as to – Salaries.2 0.5 1 0.5 1 0. ii. iii.2 0.5 0.2 0. ii.5 0. 0.25 1 0.5 1 0. v.25 0.2 0.2 0. Information as to – Taxes on income 4. v. postage.2 0. allowances and fees Stationary.2 0. 1 i. 0 5 i. iii.

25 0. iii.5 0. ii.25 1 0.25 1 11 G. 1 2 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 18 1 1 5 . 10 i.2 0.2 0. 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 H. including deferred taxes Disclosure as to – Extraordinary items – Loss on expropriation of car engine Extraordinary items – Insurance proceeds from earthquake disaster settlement Losses arising from dealing securities Foreign currency translation and hedging Other operating expenses Information about – Amount expended on human resource Loss from sale of or dealing with non-banking assets Allowances for doubtful debts Charitable donations SUB TOTAL Information useful to projections and budgetar y disclosure Disclosure as to loss on sale on investment Disclosure as to profit on sale on investment Disclosure as to loss on unusual items Disclosure as to provision for diminution in the value of investment Information as to proposed capital expenditure in near future Information about offer of new services Information about labor management relationship Information about number of days in strike by the employers ( yearly ) Information about bank issuing bonus shares Information about pension and retirement plans Information about employees social welfare scheme Information about number of cases filed for recovery of loan Information about cash inflow Information about cash outflow Information relating to sale of property and other assets Information relating to transfer of research and development Inflation adjusted accounts Information about Tax refunds receivable SUB TOTAL Ratios.2 1 0. ii.25 0. ii.9 i. 11 i.25 0. iii.25 0.2 0. v.2 0. iii. Statistics and other Details Information about ratios indicating profitability Return on capital employed Return on shareholders Equity 0. iv. iv. Information as to – Interest expenses and similar charges Tax expenses for the period Taxes.

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 Return on equity funds EPS DPS Earning yield Dividend yield Rate of return on investment Return on total assets Debt – equity ratio Debt to total capital ratio Debt to total assets ratio Proprietary ratio Capital gearing ratio Interest coverage ratio Dividend coverage ratio Total coverage ratio Cash flow coverage ratio Information relating to statistics and other details Comparative income statement ( at least 1 year ) Comparative balance sheet ( at least 1 year ) Cash budgeting projection up to 5 years Extent of dependence on a few customers Review of the year and prospects for the future ( discussion of the factors which will influence bank’s next year performance ) Forecast of next year earnings Statement of the firm’s objectives and policies No of shareholders and share held by them Information on number of employees SUB TOTAL Information useful to measurement and valuation method Amount of depreciation Fixed assets valuation method Basis of overall valuation Method used in calculating depreciation Depreciation policy Consistency of method rate of depreciation Rate of depreciation Gains and losses on disposal of property Pension costs and retirement plans Estimated useful life and change in estimate ( if any ) The reason for change in method and rate of depreciation The monetary impact on profit The tax effect for the change Consistency of useful lives of assets Disclosure of significant financial transactions Disclosure about related party transactions Accounting policy adopted for the recognition of revenue Method adopted to determine the stage completion of transactions Disclosure of significant category of revenue 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 27 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 .3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 I.

20 21 22 23 24 25 26 27 recognized during the period The nature and amount of commitments to extent credit that are irrevocable The nature and amount of contingent liabilities and commitments arising from off balance sheet items Disclosure of maturity date of liabilities Disclosure of significant concentration of assets and liabilities and off balance sheet items in terms of geographical areas. customer or industry groups Disclosure of significant net foreign currency exposure Other concentration risks Disclosure about appropriation of retained earnings Disclosure of secured liabilities and the carrying amount of the assets pledged as security SUB TOTAL GRAND TOTAL 1 1 1 1 1 1 1 1 27 144 7 .

Disclosure of Human Resource (HR):Training seminar HR and workshop Credit facilities under various HR loan policies Staff welfare HR fund Library for HR employees HR Employee family Year 2010 Total 1 1 1 1 1 1 1 1 1 1 1 1 1 13 1 1 1 1 1 .Appendix-II Voluntary Disclosure Index A. Disclosure of Community Development (CD):2011 Donation to CD Charity Sponsorship to sports and CD culture Welfare of CD Children Anti-drug CD Campaign Poverty alleviation CD scheme Freedom CD Fighters' welfare Employment CD generation Woman CD development Merit and talent CD development Rural CD development Research and Development for CD country Establishment of CD Bridges Anti-drug CD Campaign Sub Total B.

Disclosure of Physical Resources and Environment Contribution Training on environment and social management PE course Tree plantation PE (Greening) Donation to Farakka PE Committee Smoking free PE area Sub Total D.welfare Good working HR environment Employee HR recreation Number of the employees in HR the company Employees recruitment HR procedure Group insurance HR policy Employee satisfaction HR survey Internship HR Program In housing HR training Sub Total C. Disclosure of product and service (PS):PS Product quality PS Packing PS Advertising Warranty PS provisions PS Product safety Sub Total Grand Total 1 1 1 1 1 1 1 1 13 1 1 1 1 4 1 1 1 1 1 5 35 9 .

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