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Dutch Bangla Bank Ltd 03.

GENERAL BANKING General Banking Department: General Banking department is the “Heart” of al banking activities. General Banking department performs the core functions of Bank, operates the day to day transactions. !t is the storage point for all kinds of transaction of e"change department, loans and advance department # itself. General Banking department generally deals $ith the follo$ing section%  &ustomer 'ervice section  (ccounts section  &learing section  &ash section 3.1 Customer er!i"e se"tion:

)his section deals $ith the follo$ing services%  (ccount *pening  &he+ue Book !ssue  ,emittance  -und )ransfer  Balance !n+uiry 3.1.1 A""ount #pening:

)he relationship bet$een banker and customer begins $ith the opening of an account by the customer. *pening an account binds the customer into contractual relationship. !nfect all kinds of fraud # forgery start by opening an account. 'o, the bank should take e"treme caution in selection customers. Di$$erent t%pes o$ a""ount: Gulshan Barnch mainly operates the follo$ing account.

Bangladesh !nstitute of Bank .anagement


Dutch Bangla Bank Ltd 1a2 1b2 1c2 1d2 1e2 &a' &urrent Deposit 1&D2 'aving Deposit 1'B2 'hort term Deposit 1')D2 -i"ed Deposit 1-D,2 .onthly )erm Deposit

Current A""ount:

( current deposit account may be operated in several times during a $orking day. )here is no restriction on the number and the amount of $ithdra$als from a current account and banker does not allo$ any interest on this account DBBL Banks normally prefer current account due to its cost free nature. (s the banker is under an obligation to repay these deposits on demand, they are called demand liabilities of a banker. )o meet such liability the banker keeps sufficient cash reserves against such deposit. )here are t$o facilities for the people $ho open a current account. )hese are%  *verdraft facility  &ollection of check transfer of money rendering agency, general utility service.  ( person can open a current a3c or any entity the entry can be partnership firms, Ltd. company, proprietor ships, $hich are follo$ed by branch, are like% (or a person: )here is an individual $ho has to filling an account opening from personal for current account. )he person, $ho $ants to open this type of a3c, is said to fulfill the follo$ing re+uirements%  4ame, father5s3 husband5s name  6resent # permanent address  *ccupation  .andate in $riting  Declaration of nominee

Bangladesh !nstitute of Bank .anagement


Dutch Bangla Bank Ltd  Letter of introduction  -illing an specimen signature card  )$o copies of passport si9e photograph  !nitial deposit of ):.;888 (or )oint to"k "ompanies* Asso"iation* Clu+s et": !n case of opening a current account of <oint stock companies, association, clubs etc, the follo$ing re+uirements are said to fulfill%  )rue copies of certificate of incorporation or registration 1in case of companies and registered bodies only2.  )rue copies of certificate of commencement of business 1in case of public limited companies2  )rue copies of memorandum and articles of association 1in case of limited companies2, the rule of regulation by la$s 1in case of associations, clubs etc.2.  )rue copy of resolution of the Board of Directors of .anaging &ommittee 3 Governing Body, regarding conduct of a3c.  &ertificate list, containing names and signatures of the Directors 3 *fficer Bearers. (or ,artners-ip . ,roprietors-ip Compan%: )o open a current a3c on the name of any partnership or proprietorship company, the follo$ing documents are re+uired%  -ill up application from stating about the name and address of the firm.  6artnership deed is re+uired $hich is duly authori9ed by 4otary 6ublic  )rade license  )$o copies of photograph  =ndorsement of an accountholder of the same branch 1for partnership companies2  >ndertaking 3 declaration about the partnership is taken by the bank in a $hite paper 1for proprietorship firms2. &+' a!ings a""ount

Bangladesh !nstitute of Bank .anagement


Dutch Bangla Bank Ltd

( saving account is meant for the person of the lo$er and the middle classes $ho $ishes to save a part of their income to meet their future needs and intend to earn an income from their savings. )his is an interest bearing account and a reasonable rate of interest is offered, $hich is higher than that of short term deposit account but lo$er than that of fi"ed deposit account. 4umber of $ithdra$al is generally restricted. @ithdra$al beyond the ma"imum limit re+uires A days prior notice and $ithdra$als are done by $ithdra$al slip supplied by the bank. )he necessary steps for opening a saving a3c%  4ame and addresses 1present # permanent2 of the party1s2.  *ccupation  -ather5s 3Husband5s name  .andate in $riting  Declaration of nominee  Letter of introduction  'pecimen signature  )$o copies of passport si9e photograph  !nitial deposit of ):?888

!n this, the deposits are supplied $ith the pass and checkbook for depositing and $ithdra$al purposes of money for $hich the banker maintain saving bank a3c opening register.


-ort /erm Deposit:

')D account is less active account, $hich cannot be operate upon fre+uently like a current account. )here are certain restrictions on the number and amount of $ithdra$als from a short term deposit account. )hese restrictions differ from bank to bank. 'ometimes $ithdra$als may re+uire prior notice to the bank by the account holder. )his is an interest bearing account. 4ormally, interest is paid at a rate lo$er than that of

Bangladesh !nstitute of Bank .anagement


Dutch Bangla Bank Ltd savings account. !nterest is payable on daily product basis. . )he necessary steps for opening this a3c%  'pecial notice account $hich is commonly kno$n as short term deposit (3& $ill be kept in the short term deposit ledger.  )he customer should duly sign (3& opening form and specimen signature card.  =ntries passed  ( deposit slip shall be prepared crediting the ')D (3& $ith the deposit. &ash...................Dr ')D (3& 1party2..................&r  !f the amount shall be deposited by che+ue or transfer (3&, the follo$ing entries shall be passed. 6arty &3D,'3D(3&......................Dr  )he (3& opening form shall be posted in the posting file in numerical order.  )he credit voucher shall be passed in the ')D (3& of the party. !n case of letter of authority to debit the ')D (3& of the customer, voucher $ill be prepared and the follo$ing entries shall passed ')D (3& 1party2 ...................Dr &3D 1party2...................&r  .inimum A days notice period is re+uired for $ithdra$al of any sum from (3& Banker is not legally liable to the customer, if the che+ue is dishonored under the follo$ing condition, although the che+ue is properly dra$n%  !f the fund is insufficient  !f the payment is stopped by the dra$er  !f payment is stopped by the court by issuing garnishee order.  !f attached order is issued by any complement authority  &he+ue is presented after the date of the customers  4otice of assignment  &he+ue present after the business3banking hours as declared earlier

Bangladesh !nstitute of Bank .anagement


Dutch Bangla Bank Ltd

Ne"essar% Re0uirements to +e $ul$ill 1-ile #pening a Deposit A""ount: Letter o$ intro2u"tion )his is a letter of certification, from a person, $ho is a valid customer of that particular or any other branch and maintaining any kinds of a3c. >sually, a customer from other branch is not allo$ed to be the introducer. )he process of introducing a ne$ client can be done on the form itself. )here is a space in the application $here the introducer $ill $rite his3her a3c no, addresses and sign his3her specimen signature. !ntroducer should be an employee of this branch. !t is al$ays advisable on the part of the banker to allo$ the prospective customer to open a3c only $ith a proper introduction from a responsible person, kno$n to both the parties. ( letter of introduction al$ays protects a banker in the follo$ing $ays  6rotection against a fraud.  6rotection against inadvertent overdraft.  6rotection against undercharged bankrupt.  6rotection against negligence under sections?7? of 4! (ct .  !ncorrect information to follo$ banker. De"laration o$ Nominee: )he person $ho $ants to open an a3c can mention one or t$o nominee. )he application $ill give a declaration in the space given on the a3c opening form, stating the name and father5s name, age, address, relation and percentage of share 1if more than one2, the a3c holder can change the nomination any time and it $ill be valid, only after the death of a3c holder. pe"imen ignature: )he applicant $ill sign on the application and he $ill be provided $ith an e"tra paper $here he $ill sign three or more signatures, $hich he to have maintained all through the duration of the account.

Bangladesh !nstitute of Bank .anagement


Dutch Bangla Bank Ltd Inter!ie1: (t the time of the opening of a ne$ a3c, this branch al$ays takes an intervie$ $ith prospective customer so as to obviate the chances of preparation of any fraud at the latter stage. Initial Deposits: !t is al$ays a common practice among the bankers to al$ays a ne$ customer to open an account only in cash and DBBL, .irpur Barnch takes ):.?888 initial for saving account and ):.;888 for &urrent Deposit a3c. #peration Instru"tion . 3an2ate in 1riting: !f any party $ants his a3c to be operated by somebody else, he $ill provide the banker in $riting statement about the operator. 4eri$i"ation o$ 2o"uments: )he banker should verify some of the important documents, like the .emorandum of (ssociation, (rticle of (ssociation, and By La$s &opy. =tc. !n other cases, the verification of certain other documents like, )rust Deed 6robate, Letter of (dministration etc may be needed. &onversant $ith the provision of special acts, since a banker is to deal $ith different classes of customers, he has to be thoroughly conversant $ith certain la$s.

Deposit +ook* C-e0ue+ook an2 ,ass+ook5 )he customer is supplied $ith a deposit book to use for depositing cash. )he customer is also supplied $ith a checkbook for dra$ing money as and $hen the customer $ishes. !f the customer does not like to have a checkbook, then he can make use of $ithdra$al form for $ithdra$ing money, but there is no use of such kind of form in this branch. !n addition to the above, a customer is given a passbook, $hich reflects the customer5s a3c in the banker5s ledger. !t usually contains the rules and regulations of the bank and terms and conditions of deposits.

Bangladesh !nstitute of Bank .anagement


Dutch Bangla Bank Ltd


(i6e2 Deposit Re"eipts:

-i"ed deposit accounts are deposit $ith a bank for a fi"ed period of time, $hich is specified at the time of making a deposit. -i"ed deposits are repayable on the e"piry of the specified period, chosen by the depositor to suit his purpose. -i"ed deposit periods usually are of 7 months, C month, ?/ months, / years, 7 years etc. !nterest rate also vary in accordance $ith the deposit periods. (s the date of repayment of a fi"ed deposit is determined in advance, the banker need not keep more cash reserves against it and can utili9e such amount in more profitable long term investment. Higher rate of interest is thus offered by the banks on such deposits because the depositor forgoes li+uidity for a definite period. DBBL o$$er t-e (DR o$ $ollo1ing t%pe: /%pe 7 .onths -D, C .onths -D, ?/ .onths3? Eear -D, / Eear37 Eear -D, #pening o$ (DR: )here is prescribed form for opening -D,. 4o introducer and photograph is re+uired for opening this a3c. ( minimum amount as determined by the H.*. is re+uired to open such an account. ,remature En"as-ment o$ (DR: ( depositor has the right to claim for refund of his deposit before e"piry of the fi"ed term thereof. Bank may in special consideration allo$ premature encashment on application of the depositor sub<ect to the under noted conditions%  -or -D, $hich are 7 months maturity no interest $ill be payable at the premature encashment, only the principle amount $ill be refunded. Interest Rate ?8.A;D ??./;D ??.A;D ??.A;D

Bangladesh !nstitute of Bank .anagement


Dutch Bangla Bank Ltd  @hen premature encashment is allo$ed of and -D, $ith tenure of over 7 months, interest $ill be paid if encashment before e"piry of C months at the rate of 7 months prescribed interest rate.  6remature encashment is allo$ed of and -D, $ith tenure of over C months, interest $ill be paid if encashment before e"piry of ?/ months at the rate of C months prescribed interest rate and the same theory $ill also be applicable for premature -D, encashment of / years and 7 years. &e' Deposit ,ension "-eme &D, ':

D6' is the most profitable deposit scheme that is available $ith DBBL. )his is a special type of savings scheme designed for the fi"ed income group. ( certain amount is deposited every month in an account $hich is accumulated over a specified period of time along $ith interest accrued during that period. >pon maturity the total amount is made available to the D6' account holder. !ssuing of a &he+ue Book% 3.1.7 Issuan"e o$ C-e0ue Book ( che+ue is a bill of e"change dra$n on a specified banker and not e"pressed to be payable other$ise than on demand. !t is an important document for any transaction in the business $orld. @hile opening an account, a che+uebook may be issued to the customer. Before issuing a che+uebook for the first time, a separate che+ue re+uisition slip is to be duly filled in and signature is to be obtained on it. But subse+uent che+uebooks shall be issued against the che+ue re+uisition slip e"tracted from a previous che+uebook. Issuing ,ro"ess o$ a "-e0ue +ook I. 4eri$i"ation ,-ase: ?. Ferify $hether the pages of previously issued che+ue book have properly been used, /. Ferify average balance in the account, 7. Ferify the payment of che+ues is not fre+uently stopped or returned due to inade+uate balance, B. =nsure the account is not dormant and finally ;. Ferify the signature on the re+uisition slip by the che+ue cancellation officer. Bangladesh !nstitute of Bank .anagement 7A

Dutch Bangla Bank Ltd


Issuing ,-ase: ?. (ffi" the branch seal on all the leaves of the che+ue including &he+ue ,e+uisition 'lip 1&,'2, if not printed, /. 7. B. ;. C. A. =nsure all the leaves of che+ue book including &,' are intact, @rite or print account number in all the leaves of the che+ue book including &,', @rite the name of the customer on che+ue book cover and &,', =nter the name and account number into che+ue book issuing register against particular che+ue series $ith prefi" number, )he issuing officer shall sign on the re+uisition slip and on each leaf nearby account number and )he officer in charge $ill sign3initial nearby che+ue series serial number.


Deli!er% o$ t-e C-e0ue +ook: ?. &he+ue book shall be delivered to the customer against ackno$ledgement of the back of &,' and the issuing register, /. !f the che+ue book is issued through a bearer $hose signature must be attested by the account holder on the &,' or a letter of authority must be obtained.


Re"or2ing* preser!ation an2 sa$e "usto2%: ?. ,ecording the che+ue series in the respective ledger folio and authenticated by the concerned official. /. 7. 6reservation of &,' should be made in a separate file chronologically under the control of concerned official. (t the close of the day all the unused che+ue books should be kept inside the strong room under the supervision of the authori9ed officer.


Issuan"e o$ "-e0ue +ook to a 2ormant A""ount 8ol2er: ( che+ue book shall be issued to a dormant account holder only $hen the account holder calls on personally and proved as a bonafide customer. Besides, he can be identified by another account holder in case of need. Bangladesh !nstitute of Bank .anagement 7G

Dutch Bangla Bank Ltd


Issuan"e o$ "-e0ue Book in "ase o$ lost o$ CR : !f &,' is reported lost, a fresh che+uebook may be issued after obtaining fresh ,e+uisition slip along $ith a indemnity bond from the customer.



( lot of cash handling from one place to another is risky. 'o, bank remits funds on behalf of the customers to save them from any a$k$ard happening though the net$ork of their branches. )here are three $ay of remitting fund from one place to another. )hese are as follo$s%     Demand Draft. 1DD2 6ay 'lip 16'2 )elegraphic )ransfer 1))2 6ay *rder 16*2 DE3AND DRA(/ &DD': )his is an order instrument issued by a particular branch of a bank to pay certain sum of money by the bank. !t is most acceptable and media and it is banker5s note. !ssuance of Demand Draft% !ssuance of DD involves follo$ing steps%  &ustomer is asked to fill up a form in specific form provided by bank $hich is also treated as a voucher  &ommission and &harges are also mentioned in the form  )$o credit vouchersH one for commission and another for F() is stapled $ith the form  &ustomer pays cash in the cash department $ith relevant vouchers  &ash dept. receives cash and delivers vouchers after completing necessary formalities  4o$ DD is prepared in a block  Branch $ise serial number is given on the draft  )he draft number is $ritten on the voucher

Bangladesh !nstitute of Bank .anagement


Dutch Bangla Bank Ltd  Draft block and voucher along $ith the register are sent to the officer in charge for checking and then sent to manager3'econd in charge of the branch for authori9ation  )he draft may be crossed if customer desires and finally delivered to him3her against initial or ackno$ledgement on the voucher  Lastly a credit advice is sent to the dra$ee branch for confirming them about the issuance of DD on their branch Commission: (ree $or a""ount 8ol2er 6ostage &harge ):?; Entry for Issuing DD: &ash3&ustomer (3& !ncome (3& 16ostage2 &ommission on remittance Payment Process DD: -or incoming DD !f advice from issuing bank comesH H* issuing for Dr DD payable &r !f instrument comes% DD 6ayable &ustomer (3& Dr &r

Dr &r &r

!f advice does not come but instrument comes% 'uspense (3& Dr 6arty (3& &r ,A9 LI, &, ': 6ay 'lip is one kind of instrument provided by the branch to the applicants for making payments certain sum of money to the name mentioned in the pay slip. /ELEGRA,8IC /RAN (ER:

Bangladesh !nstitute of Bank .anagement


Dutch Bangla Bank Ltd )elegraphic )ransfer is affected by telegram tele", telephone or fa" as desired by the remitter. )ransfer of fund by telegraph is the most rapid and convenient but e"pensive method. )he dra$er and the payee should have account $ith DBBL.)) is issued against cash, che+ue, and letter of instruction. &ommission% -ree for account Holder 6ostage ):?; Entr% $or //: &ash3,espective (3& 1issuer2 !ncome (3& 6ostage !ncome (3& &ommission // "an +e "an"elle2: @herever )) message has been dully transmitted payment thereof cannot be stopped, no matter the amount has not been paid to the beneficiary. Ho$ever, the applicant of a )) may ask for stopping the )) and for refund of the amount only if the message has not been transmitted. !n such cases, care must be taken to see that entries made in book3register as $ell as the relative voucher are cancelled immediately. 3.1.3.: ,A9 #RDER &,#': ( 6ay *rder is an instrument $hich contains an order for payment to the paid to effect local payment $hether on behalf of the bank or its constituents. !n the beginning stage, 6* $as issued only to effect local payment of banks o$n obligations. But at present it is also issued to the customers, $hich they can purchase to deposit as secondary money of carnets money. Issuan"e o$ ,a% #r2er: !ssuance of pay order involves follo$ing steps%  (pplicant has to provide detailed particulars of him3herself as $ell as beneficiary or receiver of the 6ay *rder Dr &r &r

Bangladesh !nstitute of Bank .anagement


Dutch Bangla Bank Ltd  )otal amount of the 6.* must be $ritten both in $ords and in figures in the space provided  &redit vouchers are preparedH one for commission and another for F()  4o$ customer is re+uested to deposit the 6.* amount along $ith F() and &ommission charges to the cash department  &ash department releases the application form $ith authori9ed signature and cash received seal  4o$ 6ay *rder is $ritten on block $hich has three parts% -irst part is retained by the issuing bank, 'econd part is for customer and )hird part is for the beneficiary of the 6ay *rder  !n this stage all the information is entered into the 6.* register

Commission: (ree $or A""ount 8ol2er =ntries &lients a3c Dr 6ay order &r !ncome a3c &ommission on remittance &r Re$un2 o$ pa% or2er: )he follo$ing procedure should be follo$er for refund of pay order by cancellation%  )he purchaser should submit a $ritten re+uest for refund of pay order by cancellation attaching there$ith the original pay order.  )he signature of the purchaser $ill have to be verified from the original application from on record.  6rescribed cancellation charge is to be recovered from the applicant and only the amount of the pay order less cancellation charge should be refunded. &ommission recorded for issuing the pay order should not be refunded.  )he 6* should be affi"ed $ith a stamp “cancelled” under proper authentication and dully signed by authori9ed officer.  )he original entries are to be reversed $ith proper narration.  &ancellation of the pay order should also be recorded in the pay order register.

Bangladesh !nstitute of Bank .anagement


Dutch Bangla Bank Ltd


A""ount e"tion:

)his is the most confidential department of a bank. ,ecording all kinds of transactions of the branch, confirming their accuracy and preparing statements are the main <ob of this department. 4o$ a days, under computeri9ed banking system, the <ob of accountants department becomes very easy. 4o$ the computer directly prepares the clean cash statement and the supplementary statements on party ledger vouchers. )he accountant also manually does other $ork as for e"tra security. )he function of the accounts department can be divided into t$o parts% o D(!L(E ->4&)!*4 o 6=,!*D!&(L ->4&)!*4 3.7.1 DAIL9 (;NC/I#N:  6osting the account to account transfer transaction in transfer resister.   6reparation of supplementary. &omputer posting of different transactions that occurs in a day the account officer e"amines $hether cashbook has agreed or not.  Daily 'tatement%    &reate daily transfer book &reate daily cashbook ="tract 'tatement of affairs &reate general ledger

 

3.7.7 ,ERI#DICAL (;NC/I#N: )he periodical function of this department is to prepare different types of statement for its o$n branch, Head office, Bangladesh Bank. )he statements are%  @eekly statement% Bangladesh !nstitute of Bank .anagement B7

Dutch Bangla Bank Ltd  )hursday position  @eekly statements of affairs  .onthly statement  'tatement of advance sector &orporation  'tatement of advance Books maintain +% t-e 2epartment: )ransfer book Daily cashbook .onthly statement book 3.3 Clearing e"tion:

&learing I house is an arrangement under $hich member banks agree to meet, though their representatives at an appointed time and place to deliver instruments dra$n on other bank and in e"change to receive instrument dra$n on them. )he net amount payable or receivable as the case may be is settled though an account kept $ith the bank, $hich runs the clearing house. Generally for clearing there is a department in very bank. !n this desk che+ues, demand drafts, and pay order of respective clients is taken. >pon the receipts of the instruments the che+ue clearing section e"amines the follo$ing%  @hether the paying bank $ithin Dhaka city  @hether the paying bank outside Dhaka city  @hether the paying bank of their o$n branch )he che+ue clearing section DBBL, .irpur Branch sends inter branch Debit (dvice 1!BD(2 to the principal office, on the receiving day of the instruments. )he principal branch takes those instruments to the clearing house on the follo$ing day. !f the instrument is dishonored, Local office of DBBL sends !BD( to the DBBL, .irpur Branch. )otal procedure takes three days to encash the instrument if everything goes orderly. <-et-er t-e pa%ing +ank outsi2e D-aka "it%:

Bangladesh !nstitute of Bank .anagement


Dutch Bangla Bank Ltd )he che+ue clearing section of DBBL, .irpur Branch sends out$ard bills for collection 1*B&2 to the concerned paying bank to get !nter Branch &redit (dvice 1!B&(2 from the paying bank. !f the paying dishonors the instrument bank, the paying bank returns it to DBBL, .irpur Branch describing $hy the instrument is dishonored. )he procedure had taken around a $eek. <-et-er t-e pa%ing +ank o$ o1n +ran"-: )he che+ue clearing section of DBBL, .irpur Branch sends out$ard bills for collection 1*B&2 to the concerned paying branch to get !nter Branch &redit (dvice 1!B&(2 from the paying branch. !f the paying branch dishonors the instrument, the paying branch describing $hy the instrument is dishonored. Books maintain +% t-e 2epartment: !n$ard clearing register *ut$ard clearing register !BD( issue register !B&( issue register &learing return che+ue register 3.: Cas- e"tion:

!n this section t$o main functions are performed%
 

&ash ,eceipt, and &ash 6ayment

3.:.1 CA 8 RECEI,/: *n receipt of 6ay in slip3credit voucher the cash officer shall%  &heck the title of (3&, its number, amount in $ords and figures  ,eceive cash dully counted and checked.  @rite denomination of currency on the back of the pay in slip or credit voucher.  :eep cash in the dra$er during business hours.  =nter particulars of deposit slip or credit voucher in the receiving cash officer book.

Bangladesh !nstitute of Bank .anagement


Dutch Bangla Bank Ltd  (uthori9ed officer check the particulars entered in the receiving cash officer5s book  'end the deposit slip or credit voucher to department or to the respective department. 3.:.7 CA 8 ,A93EN/: !n order to safeguard his position the paying banker of DBBL Gulshan Barnch observes the follo$ing precaution before honoring a che+ue:  Before honoring a che+ue he looks $hether it is opens or crossed che+ue.  'hould maintain volt limit and counter limit.  He sees $hether the che+ue is post dated or pre dated because he can5t pay post dated che+ue.  )he officer must carefully see the apparent terror of the cha+ue.!f it is mutilated of materially altered, he officer must not honor it. Ho$ever if the materially altered che+ue is duly authenticated by the dra$er5s full signature, the officer should honor it.  He must compare the signature on the che+ue $ith the signature on the specimen card.  Before honoring an endorsed che+ue, he must verify the regularity of endorsement.  He may allo$ overdra$ against a che+ue if prior arrangement is done $ith the bank. Books maintaine2 +% t-is 2epartment: Fault ,egister )his book keeps account of cash in vault in the bank &ash ,eceipt ,egister &ash is received and recorded in this ,egister. &ash 6ayment ,egister I &ash payment made in the day entered here. &ash Balance book I cash balance by counting the notes and coins are physically recorded here. Balance of this book is compared $ith the vault register. !f no discrepancy is found, then every thing is thought to be right. !f other$ise, it means there is an error. Bangladesh !nstitute of Bank .anagement BC

Dutch Bangla Bank Ltd

Bangladesh !nstitute of Bank .anagement