Difference between the three financial statements

 Balance sheet
The balance sheet of ptcl and Honda atlas are same but national bank of Pakistan have
different heads .
Asset liabilities
Lending to financial institutions Bill payables
Operatings Borrowings
Advances Sub ordinates loans

 Income statements

National bank of Pakistan ptcl

Net mark up Voluntary separations scheme cost
Non mark up ( interest income )
Non mark up ( interest expenses )

 Cash flow statement

National bank of Pakistan Ptcl Honda atlas

Operating activities
Adjustment Employees retirement benefits Markup (interest paid )
( depreciation, provisions )
Increase in asset
Increase in liabilities

Increase in asset Payments of Voluntary Markup ( interest received

Increase in liabilities
Investing activities
Net investment in available for
sale securities
Net investment in held to
maturity securities
Financing activities
Payments to lease obligations
separations scheme cost
Payments to telecommunications Contribution made to gratuity funds
employees trust
Finance lease Proceeds from sale to property plant
and equipment’s
Governments grants received

 Statement of change in equity

National bank , ptcl , Honda atlas have a same pattern and heads in statement of change in
equity