The Second Schedule To The Banking Companies Ordinance, 1962

THE SECOND SCHEDULE TO THE BANKING COMPANIES ORDINANCE, 1962
(See Section 34)
STATEMENT OF FINANCIAL POSITION AS AT ____________
Note (Current Year)

Rupees in '000
ASSETS
Cash and balances with treasury banks 5 xxxxxxxx
Balances with other banks 6 xxxxxxxx
Lendings to financial institutions 7 xxxxxxxx
Investments 8 xxxxxxxx
Advances 9 xxxxxxxx
Fixed assets 10 xxxxxxxx
Intangible assets 11 xxxxxxxx
Deferred tax assets 12 xxxxxxxx
Other assets 13 xxxxxxxx
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LIABILITIES
Bills payable 15 xxxxxxxx
Borrowings 16 xxxxxxxx
Deposits and other accounts 17 xxxxxxxx
Liabilities against assets subject to finance lease 18 xxxxxxxx
Subordinated debt 19 xxxxxxxx
Deferred tax liabilities 20 xxxxxxxx
Other liabilities 21 xxxxxxxx
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NET ASSETS xxxxxxxx
REPRESENTED BY
Share capital/ Head office capital account - net 22 xxxxxxxx
Reserves xxxxxxxx
Surplus/ (Deficit) on revaluation of assets 23 xxxxxxxx
Unappropriated/ Unremitted profit xxxxxxxx
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CONTINGENCIES AND COMMITMENTS 24
The annexed notes 1 to 48 and annexures I and II form an integral part of these financial statements.
________________________ ___________________ ___________ ___________ ___________

President/Chief Executive Chief Financial Officer Director Director Director
Format of Annual Financial Statements

RDINANCE, 1962
(Prior Year)
Rupees in '000
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___ ___________
Director

PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED _________
Note (Current Year)

Rupees in ‘000
Mark-up/Return/Interest Earned 26 xxxxxxxx

Mark-up/Return/Interest Expensed 27 xxxxxxxx
Net Mark-up/ Interest Income xxxxxxxx
NON MARK-UP/INTEREST INCOME
Fee and Commission Income 28 xxxxxxxx

Dividend Income xxxxxxxx
Foreign Exchange Income xxxxxxxx
Income / (loss) from derivatives xxxxxxxx
Gain / (Loss) on securities 29 xxxxxxxx
Other Income 30 xxxxxxxx
Total non-markup/interest Income xxxxxxxx
Total Income xxxxxxxx
NON MARK-UP/INTEREST EXPENSES
Operating expenses 31 xxxxxxxx

Workers Welfare Fund xxxxxxxx
Other charges 32 xxxxxxxx
Total non-markup/interest expenses xxxxxxxx
Profit / (Loss) Before Provisions xxxxxxxx

Provisions and write offs - net 33 xxxxxxxx
Extra ordinary / unusual items (to be specified) xxxxxxxx
PROFIT/(LOSS) BEFORE TAXATION xxxxxxxx
Taxation 34 xxxxxxxx
PROFIT/(LOSS) AFTER TAXATION xxxxxxxx
Rupees
Basic Earnings/(Loss) per share 35 xxxxxxxx
Diluted Earnings/(Loss) per share 36 xxxxxxxx
________________________ ___________________ ___________ ___________ ___________


(Prior Year)
Rupees in ‘000
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Rupees
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___________
Director

STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED _________
Current Year
-------------(Rupees in ‘000)-------------
Profit after taxation for the year xxxxxx
Other comprehensive income
Items that may be reclassified to profit and loss account in subsequent periods:
Effect of translation of net investment in foreign branches xxxxxx
Movement in surplus / (deficit) on revaluation of investments - net of tax xxxxxx
Others (to be specified) xxxxxx
xxxxxx
Items that will not be reclassified to profit and loss account in subsequent periods:
Remeasurement gain / (loss) on defined benefit obligations - net of tax xxxxxx
Movement in surplus on revaluation of operating fixed assets - net of tax xxxxxx
Movement in surplus on revaluation of non-banking assets - net of tax xxxxxx
xxxxxx
Total comprehensive income xxxxx
________________________ ___________________ ___________ ___________ __________


Prior Year
-------(Rupees in ‘000)-------------
xxxxx
xxxxx
xxxxxx
xxxxx
xxxxxx
xxxxx
xxxxxx
xxxxxx
xxxxx
xxxxx
xxxxx
__________
Director

STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED DECEMBER 31, 2015
Current Year
-------------(Rupees in ‘000)-------------
Profit after taxation for the year xxxxxx
Other comprehensive income
Effect of translation of net investment in foreign branches xxxxxx
xxxxxx
Remeasurement gain / (loss) on defined benefit obligations - net of tax xxxxxx
xxxxxx
Comprehensive income transferred to statement of changes in equity xxxxx
Components of comprehensive income not reflected in equity
Movement in surplus on revaluation of available for sale securities - net of tax xxxxxx
xxxxxx
Movement in surplus on revaluation of fixed assets - net of tax xxxxxx
xxxxxx
Total comprehensive income xxxxxx
The annexed notes 1 to 49 form an integral part of these accounts.
________________________ ___________ ___________ ___________

President/Chief Executive Director Director Director
3
Prior Year
-------(Rupees in ‘000)-------------
xxxxx
xxxxx
xxxxx
xxxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxxx
___________
4
STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED __________
Share capital/ Capital Statutory Revenue Surplus/(Deficit) on revaluation of

reserve reserve (to Investments Fixed / Non
reserve (to be specified)
Head office Banking
be specified)
capital Assets
account
Rupees in '000
Opening Balance (prior year) xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Profit after taxation for the prior year xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Other comprehensive income - net of tax xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Remittances made to/ received
from head office xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Transfer to statutory reserve xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Transfer from surplus on revaluation of

assets to unappropriated profit - net of tax xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Other appropriations (to be specified) xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Transactions with owners, recorded

directly in equity
Dividend (separate line for each dividend) xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Issue of share capital xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Exchange adjustments on
revaluation of capital xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Opening Balance (Current year) xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Profit after taxation for the current year xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Other comprehensive income - net of tax
Remittances made to/ received
from head office xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Transfer to statutory reserve xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Transfer from surplus on revaluation of

assets to unappropriated profit - net of tax xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Other appropriations (to be specified) xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Transactions with owners, recorded

directly in equity
Dividend (separate line for each dividend) xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Issue of share capital xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Exchange adjustments on
revaluation of capital xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Closing Balance (Current Year) xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Capital reserves shall include capital redemption reserve, profit prior to incorporation, share premium, issue of bonus shares or any re
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
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. Disclose as a note, any
or bonus shares.
________________________ ___________________ ___________ ___________ ___

President/Chief Executive Chief Financial Officer Director Director

Others Unappropriated/ Total
(to be
specified) Unremitted
profit/ (loss)
xxxxxxxx xxxxxxxx xxxxxxxx






ue of bonus shares or any reserve not regarded
cluding general banking risks reserve and other
unts. Disclose as a note, any proposed dividend
__________ ______________
Director Director

CASH FLOW STATEMENT FOR THE YEAR ENDED ______________
Note (Current Year)

Rupees in '000
CASH FLOW FROM OPERATING ACTIVITIES

Profit/(Loss) before taxation xxxxxxxx
Less: Dividend income xxxxxxxx
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Adjustments:
Depreciation xxxxxxxx
Amortization xxxxxxxx
Provision and write-offs 33 xxxxxxxx
Loss/ (Gain) on sale of fixed assets xxxxxxxx
Finance charges on leased assets xxxxxxxx
Others (to be specified) xxxxxxxx
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(Increase)/ Decrease in operating assets
Lendings to financial institutions xxxxxxxx
Held-for-trading securities xxxxxxxx
Advances xxxxxxxx
Others assets (excluding advance taxation) xxxxxxxx
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Increase/ (Decrease) in operating liabilities
Bills Payable xxxxxxxx
Borrowings from financial institutions xxxxxxxx
Deposits xxxxxxxx
Other liabilities (excluding current taxation) xxxxxxxx
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Payments against off-balance sheet obligations xxxxxxxx
Income tax paid xxxxxxxx
Net cash flow from / (used in) operating activities xxxxxxxx
CASH FLOW FROM INVESTING ACTIVITIES

Net investments in available-for-sale securities xxxxxxxx
Net investments in held-to-maturity securities xxxxxxxx
Dividends received xxxxxxxx
Investments in operating fixed assets xxxxxxxx
Proceeds from sale of fixed assets xxxxxxxx
Effect of translation of net investment in foreign branches xxxxxxxx
Net cash flow from / (used in) investing activities xxxxxxxx
CASH FLOW FROM FINANCING ACTIVITIES

Receipts/ Payments of Subordinated debt xxxxxxxx
Receipts/ Payments of lease obligations xxxxxxxx
Issue of share capital xxxxxxxx
Dividend paid xxxxxxxx
Remittances made to/ received from head office xxxxxxxx
Net cash flow from / (used in) financing activities xxxxxxxx
Effects of exchange rate changes on cash and cash equivalents xxxxxxxx

Increase/(Decrease) in cash and cash equivalents xxxxxxxx
Cash and cash equivalents at beginning of the year 37 xxxxxxxx
Cash and cash equivalents at end of the year 37 xxxxxxxx
Disclose cash flows from acquisition and disposal of subsidiaries etc. (if any) under the head of Cash
Flow from Investing Activities.
________________________ __________________ ___________ ___________


(Prior Year)
Rupees in '000
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___________

Director

NOTES TO THE ACCOUNTS FOR THE YEAR ENDED _____________
1. STATUS AND NATURE OF BUSINESS
Disclose the domicile and legal form of the bank, its country of incorporation and the address of the registered office (or
principal place of business, if different from the registered office); a description of the nature of bank's operations and its
principal activities; the name of the parent enterprise and the ultimate parent enterprise of the group; and number of
branches at year-end.
2. BASIS OF PRESENTATION
2.1 STATEMENT OF COMPLIANCE
These financial statements have been prepared in accordance with approved accounting standards as applicable in
Pakistan. Approved accounting standards comprise of such International Financial Reporting Standards IFRS issued by the
International Accounting Standards Board (IASB) and Islamic Financial Accounting Standards (IFAS) issued by the Institute
of Chartered Accountants of Pakistan as are notified under the Companies Act, 2017 provisions of and directives issued
under the Banking Companies Ordinance, 1962, the Companies Act, 2017 and directives issued by the SBP and the
Securities and Exchange Commission of Pakistan (SECP). Whenever the requirements of the Banking Companies
Ordinance, 1962, Companies Act, 2017 or the directives issued by the SBP and the SECP differ with the requirements of
IFRS or IFAS, requirements of the Banking Companies Ordinance, 1962, the Companies Act, 2017 and the said directives
shall prevail.
(Any exemption of accounting standard to be specified).
2.2 Standards, interpretations of and amendments to published approved accounting standards that are effective in
the current year.
2.3 Standards, interpretations of and amendments to published approved accounting standards that are not yet
effective.
2.4 Critical accounting estimates and judgments
3. BASIS OF MEASUREMENT
4. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

(for illustrative purposes. Not intended to be either a minimum requirement or an exhaustive list)
Cash and cash equivalents
Lendings / borrowings (reverse repo / repo)

Purchase under resale agreements
Sale under repurchase agreement
Investment (including policy for valuation of trading, available for sale and held to maturity securities)
Initial measurement
Subsequent measurement
Investment in associates / joint ventures
Advances (including policy which describes the basis on which uncollectible

advances are recognized as an expense and written off).
Finance lease receivables
Ijarah
Operating fixed assets and depreciation

Capital work-in-progress
Property and equipment (owned and leased)
Intangible
Goodwill
Borrowings
Deposits
Subordinated debt

Staff retirement benefits
Defined benefit plan
Defined contribution plan
Foreign currencies
Foreign currency transactions
Foreign operations
Translation gains and losses
Commitments
Revenue recognition
Advances and investments
Lease financing
Murabaha
Ijarah
Fee and Commission Income
Taxation
Current
Prior years
Deferred
Impairment
Available-for-sale equity securities
Associates
Non-financial assets
Provision for claims under guarantees
Other provisions
Off setting
Financial Assets and Liabilities
Derivative financial instruments
Dividend distribution
Earnings per share
Segment reporting
Business segments
Geographical segments
Others (to be specified)

of the registered office (or
f bank's operations and its
group; and number of
g standards as applicable in
Standards IFRS issued by the
s (IFAS) issued by the Institute
sions of and directives issued
s issued by the SBP and the
s of the Banking Companies
differ with the requirements of
t, 2017 and the said directives
dards that are effective in
dards that are not yet

(Current
Year)
Rupees in '000
5. CASH AND BALANCES WITH TREASURY BANKS
In hand
Local currency xxxx
Foreign currency xxxx
xxxx
With State Bank of Pakistan in
Local currency current account xxxx
Foreign currency current account xxxx
Local currency deposit account (to be specified) xxxx
Foreign currency deposit account (to be specified) xxxx
xxxx
With other central banks in
Foreign currency current account xxxx
Foreign currency deposit account xxxx
xxxx
With National Bank of Pakistan in
Local currency current account xxxx
Local currency deposit account (to be specified) xxxx
xxxx
Prize bonds xxxx
xxxx
Disclose information about the extent and nature of the deposit accounts, including significant terms and conditions that
may affect the amount, timing and certainty of future cash flows.
(Current
Year)
Rupees in '000
6. BALANCES WITH OTHER BANKS
In Pakistan
In current account xxxx
In deposit account xxxx
xxxx
Outside Pakistan
In current account xxxx
In deposit account xxxx
xxxx
xxxx
Disclose information about the extent and nature of the deposit accounts, including significant terms and conditions that
may affect the amount, timing and certainty of future cash flows. Nostro accounts with branches outside Pakistan should be
classified here.
(Current
Year)
Rupees in '000
7. LENDINGS TO FINANCIAL INSTITUTIONS
Call / clean money lendings xxxx
Repurchase agreement lendings(Reverse Repo) xxxx
Bai Muajjal receivable xxxx
- with State Bank of Pakistan xxxx
- with other financial institutions xxxx
Others (to be specified) xxxx
xxxx
Less: provision held against Lending to Financial Institutions xxxx
Lending to Financial Institutions - net of provision xxxx
Disclose information about the extent and nature, including significant terms and conditions that may affect the amount,
timing and certainty of future cash flows.

(Current
7.1 Particulars of lending Year)
Rupees in '000
In local currency xxxx
In foreign currencies xxxx
xxxx

(Prior Year)
Rupees in '000
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
terms and conditions that
(Prior Year)
Rupees in '000
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
terms and conditions that

outside Pakistan should be
(Prior Year)
Rupees in '000
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
hat may affect the amount,

(Prior Year)
Rupees in '000
xxxx
xxxx
xxxx

Current Year Prior Year
7.2 Securities held as collateral against Lending Further Further
Held by Held by
to financial institutions given as Total given as
Bank Bank
collateral collateral
Rupees in '000
Market Treasury Bills xxxx xxxx xxxx xxxx xxxx
Pakistan Investment Bonds xxxx xxxx xxxx xxxx xxxx
Others (to be specified) xxxx xxxx xxxx xxxx xxxx
Total xxxx xxxx xxxx xxxx xxxx
7.3 Category of classification Classified Provision Classified

Lending held Lending
Rupees in '000
Domestic
Other assets especially mentioned xxxx xxxx xxxx
Substandard xxxx xxxx xxxx
Doubtful xxxx xxxx xxxx
Loss xxxx xxxx xxxx
xxxx xxxx xxxx
Overseas
Not past due but impaired xxxx xxxx xxxx
Overdue by:
Upto 90 days xxxx xxxx xxxx
91 to 180 days xxxx xxxx xxxx
˃ 365 days xxxx xxxx xxxx
xxxx xxxx xxxx
Total xxxx xxxx xxxx
The aggregate amount of relaxation in any classification / provisioning granted by SBP should be disclosed in a sub-note
along with financial impact.
8. INVESTMENTS (Current Year) (Prior Year)
Cost / Provision Cost / Provision
Surplus / Carrying Surplus /
8.1 Investments by type: Amortised for
(Deficit) Value
Amortised for
(Deficit)
cost diminution cost diminution
Rupees in '000
Held-for-trading securities
Federal Government Securities xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Provincial Government Securities xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Shares xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Non Government Debt Securities xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Foreign Securities xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Others (to be specified) xxxx xxxx xxxx xxxx xxxx xxxx xxxx
xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Available-for-sale securities
Shares xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Held-to-maturity securities
Associates xxxx xxxx xxxx xxxx xxxx xxxx xxxx

Subsidiaries xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Total Investments xxxx xxxx xxxx xxxx xxxx xxxx xxxx
For Investments in associates and subsidiaries, give details in respect of individual entities specifying pecentage of holding and country of
incorporation alongwith details regarding assets, liabilities, revenue, profit after taxation and total comprehensive income of these entities.

(Current Year) (Prior Year)
Cost/ Provision Cost Provision
Surplus / Carrying Surplus /
Amortised for /Amortised for
(Deficit) Value (Deficit)
8.2 Investments by segments: cost diminution cost diminution
'Rupees in '000
Federal Government Securities:
Market Treasury Bills xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Pakistan Investment Bonds xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Ijarah Sukuks xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Others ( All investments to be specified) xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Shares:
Listed Companies xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Unlisted Companies xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Non Government Debt Securities
Listed xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Unlisted xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Foreign Securities
Government securities xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Non Government Debt securities xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Equity securities xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Associates
(disclose individually by name) xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Subsidiaries
(disclose individually by name) xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Total Investments xxxx xxxx xxxx xxxx xxxx xxxx xxxx
8.2.1 Investments given as collateral Current

Year
Rupees in '000
To be specified xxxx
8.3 Provision for diminution in value of investments Current

Year
8.3.1 Opening balance xxxx
Exchange adjustments xxxx
Charge / reversals
Charge for the year xxxx
Reversals for the year xxxx
Reversal on disposals xxxx
xxxx
Transfers - net xxxx
Amounts written off xxxx
Closing Balance xxxx
8.3.2 Particulars of provision against debt securities

Category of classification Current Year Prior Year
NPI Provision NPI
Domestic
Other assets especially mentioned xxxx xxxx xxxx
Loss xxxx xxxx xxxx
xxxx xxxx xxxx
Overseas
Not past due but impaired xxxx xxxx xxxx
Overdue by:
Upto 90 days xxxx xxxx xxxx

˃ 365 days xxxx xxxx xxxx
xxxx xxxx xxxx
Total xxxx xxxx xxxx
The aggregate amount of relaxation in any classification / provisioning granted by SBP should be disclosed in a sub note
along with financial impact

Prior Year
Total
xxxx
xxxx
xxxx
xxxx
Prior Year
Provision
held
ees in '000
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
disclosed in a sub-note
rior Year)
Carrying
Value
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx

xxxx
xxxx
f holding and country of

ncome of these entities.

rior Year)
Carrying
Value
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
Prior
Year
Rupees in '000
xxxx
Prior
Year
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
Prior Year
Provision
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx

xxxx
xxxx
xxxx
disclosed in a sub note

8.4 Quality of Available for Sale Securities
Details regarding quality of Available for Sale (AFS) securities are as follows
(Current year)
Cost
Rupees in '000
Federal Government Securities - Government guaranteed
Market Treasury Bills XXXX
Pakistan Investment Bonds XXXX
Ijarah Sukuks XXXX
Others (to be specified) XXXX
XXXX
Provincial Government Securities - Government guaranteed XXXX
(Current year)
Shares Cost
Rupees in '000
Listed Companies
Sector-wise exposure to be given as per the sectors defined in the Pakistan Stock Exchange
(PSX) such as
- Cement XXXX
- Fertilizer XXXX
- Others to be specified XXXX
XXXX
(Current year) (Prior year)

Unlisted Companies Cost Breakup value Cost
Rupees in '000
Entity wise disclosure to be given
Company A XXXX XXXX XXXX
Company B XXXX XXXX XXXX
Others XXXX XXXX XXXX
XXXX XXXX XXXX
Non Government Debt Securities (Current year)

Cost
Listed Rupees in '000
To be categorised based on long term rating by Credit Rating Agency
- AAA XXXX
- AA+, AA, AA- XXXX
- A+, A, A- XXXX
- BBB+, BBB, BBB- XXXX
- BB+, BB, BB- XXXX
- B+, B, B- XXXX
- CCC and below XXXX
- Unrated XXXX
XXXX
(Current year)
Cost
Rupees in '000
Unlisted
- AAA XXXX
- AA+, AA, AA- XXXX
- A+, A, A- XXXX
- BB+, BB, BB- XXXX
- B+, B, B- XXXX
- Unrated XXXX
XXXX

Foreign Securities
Government Securities Cost Rating Cost
To be categorised country wise Rupees in '000
- Yemen XXXX XXXX XXXX
- Nigeria XXXX XXXX XXXX
Others to be specified XXXX XXXX XXXX
XXXX XXXX XXXX

(Current year)
Cost
- AAA XXXX
- AA+, AA, AA- XXXX
- A+, A, A- XXXX
- BB+, BB, BB- XXXX
- B+, B, B- XXXX
- Unrated XXXX
XXXX
(Current year)
Cost
Unlisted Rupees in '000
- AAA XXXX
- AA+, AA, AA- XXXX
- A+, A, A- XXXX
- BB+, BB, BB- XXXX
- B+, B, B- XXXX
- Unrated XXXX
XXXX
Equity Securities
(Current year)
Cost
To be categorised company wise
Company A XXXX
Company B XXXX
Company C XXXX
Others to be specified XXXX
XXXX
(Current year)
Cost
Unlisted Rupees in '000
To be categorised company wise
Company A XXXX
Company B XXXX
Company C XXXX
Others to be specified XXXX
XXXX

(Prior year)
Cost
Rupees in '000
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
(Prior year)
Cost
Rupees in '000
XXXX
XXXX
XXXX
XXXX
(Prior year)
Breakup value
'000
XXXX
XXXX
XXXX
XXXX
(Prior year)
Cost
Rupees in '000
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
(Prior year)
Cost
Rupees in '000
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX

(Prior year)
Rating
'000
XXXX
XXXX
XXXX
XXXX
(Prior year)
Cost
Rupees in '000
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
(Prior year)
Cost
Rupees in '000
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
(Prior year)
Cost
Rupees in '000
XXXX
XXXX
XXXX
XXXX
XXXX
(Prior year)
Cost
Rupees in '000
XXXX
XXXX
XXXX
XXXX
XXXX

8.5 Particulars relating to Held to Maturity securities are as follows: (Current year)
Cost
Rupees in '000
Federal Government Securities - Government guaranteed
Market Treasury Bills XXXX
Pakistan Investment Bonds XXXX
Sukuk XXXX
Others (to be specified) XXXX
XXXX
Provincial Government Securities - Government guaranteed XXXX

Listed
- AAA XXXX
- AA+, AA, AA- XXXX
- A+, A, A- XXXX
- BB+, BB, BB- XXXX
- B+, B, B- XXXX
- Unrated XXXX
XXXX
Unlisted
- AAA XXXX
- AA+, AA, AA- XXXX
- A+, A, A- XXXX
- BB+, BB, BB- XXXX
- B+, B, B- XXXX
- Unrated XXXX
XXXX
Foreign Securities
Government Securities Cost Rating Cost
To be categorised country wise Rupees in '000
- Yemen XXXX XXXX XXXX
- Nigeria XXXX XXXX XXXX
Others to be specified XXXX XXXX XXXX
XXXX XXXX XXXX
Non Government Debt Securities (Current year)

Cost
- AAA XXXX
- AA+, AA, AA- XXXX
- A+, A, A- XXXX
- BB+, BB, BB- XXXX
- B+, B, B- XXXX
- Unrated XXXX
XXXX
Unlisted
- AAA XXXX
- AA+, AA, AA- XXXX
- A+, A, A- XXXX
- BB+, BB, BB- XXXX
- B+, B, B- XXXX
- Unrated XXXX
XXXX

8.5.1 The market value of securities classified as held-to-maturity as at December 31, XXXX amounted to Rs. XXXX million (December 31,
XXXX: Rs. XXXXX million).

(Prior year)
Cost
Rupees in '000
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
(Prior year)
Rating
'000
XXXX
XXXX
XXXX
XXXX
(Prior year)
Cost
Rupees in '000
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX

Rs. XXXX million (December 31,

9. ADVANCES
Performing Non Performing Total
Current Current
Prior Year Prior Year Current Year
Year Year
Rupees in '000
Loans, cash credits, running finances, etc. 9.1 xxxx xxxx xxxx xxxx xxxx
Islamic financing and related assets xxxx xxxx xxxx xxxx xxxx
Bills discounted and purchased xxxx xxxx xxxx xxxx xxxx
Advances - gross xxxx xxxx xxxx xxxx xxxx
Provision against advances

- Specific xxxx xxxx xxxx xxxx xxxx
- General xxxx xxxx xxxx xxxx xxxx
xxxx xxxx xxxx xxxx xxxx
Advances - net of provision xxxx xxxx xxxx xxxx xxxx
9.1 Includes Net Investment in Finance Lease as disclosed below:
Later than Later than

Not later Not later
one and Over five one and
than one Total than one Over five years
less than years less than
year year
five years five years
Rupees in '000
Lease rentals receivable xxx xxx xxx xxx xxx xxx xxx
Residual value xxx xxx xxx xxx xxx xxx xxx
Minimum lease payments xxx xxx xxx xxx xxx xxx xxx
Financial charges for future periods xxx xxx xxx xxx xxx xxx xxx
xxx xxx xxx xxx xxx xxx xxx
Present value of minimum
lease payments xxx xxx xxx xxx xxx xxx xxx
(Current Year)
9.2 Particulars of advances (Gross) Rupees in '000
In local currency xxx
In foreign currencies xxx
xxx

Total
Prior Year
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
rior Year)
Total
xxx
xxx
xxx
xxx
xxx
xxx
(Prior Year)
Rupees in '000
xxx
xxx
xxx

9.3 Advances include Rs._______ (20XX ---------) which have been placed under non-performing status as detailed
below:-
Category of Classification Non
Performing Non Performing
Loans Provision Loans
Rupees in '000
Domestic
Other Assets Especially Mentioned xxx xxx xxx
Substandard xxx xxx xxx
Doubtful xxx xxx xxx
Loss xxx xxx xxx
xxx xxx xxx
Overseas
Not past due but impaired xxx xxx xxx
Overdue by:
Upto 90 days xxx xxx xxx
91 to 180 days xxx xxx xxx
181 to 365 days xxx xxx xxx
˃ 365 days xxx xxx xxx
xxx xxx xxx

Total xxx xxx xxx
9.4 Particulars of provision against advances (Current Year) (Prior Year)

Specific General Total Specific General
Rupees in '000
Opening balance xxx xxx xxx xxx xxx
Exchange adjustments xxx xxx xxx xxx xxx
Charge for the year xxx xxx xxx xxx xxx
Reversals xxx xxx xxx xxx xxx
xxx xxx xxx xxx xxx
Amounts written off 9.5 xxx xxx xxx xxx xxx
Amounts charged off - agriculture financing xxx xxx xxx xxx xxx
Other movements (to be specified) xxx xxx xxx xxx xxx
Closing balance xxx xxx xxx xxx xxx
9.4.1 Particulars of provision against advances (Current Year) (Prior Year)

Specific General Total Specific General
Rupees in '000
In local currency xxx xxx xxx xxx xxx

In foreign currencies xxx xxx xxx xxx xxx
xxx xxx xxx xxx xxx
9.4.2 The Bank should adequately disclose the details and impact of Forced Sale Value (FSV) benefit availed as allowed under
instructions issued by the State Bank of Pakistan.
Note (Current Year)
9.5 PARTICULARS OF WRITE OFFs: Rupees in '000
9.5.1 Against Provisions 9.4 xxx

Directly charged to Profit & Loss account xxx
xxx
9.5.2 Write Offs of Rs. 500,000 and above 9.6
- Domestic xxx
- Overseas xxx
Write Offs of Below Rs. 500,000 xxx
xxx
9.6 DETAILS OF LOAN WRITE OFF OF Rs. 500,000/- AND ABOVE
In terms of sub-section (3) of Section 33A of the Banking Companies Ordinance, 1962 the Statement in respect of written-
off loans or any other financial relief of rupees five hundred thousand or above allowed to a person(s) during the year ended
is given in Annexure-1.(except where such disclosure is restricted by overseas regulatory authorities).
(Current Year)
10. FIXED ASSETS Rupees in '000
Capital work-in-progress 10.1 xxx

Property and equipment 10.2 xxx
xxxx
10.1 Capital work-in-progress

Civil works xxx
Equipment xxx
Advances to suppliers xxx
Others (to be specified) xxx
xxxx

orming status as detailed
Prior Year
Provision
es in '000
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
(Prior Year)
Total
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
(Prior Year)
Total
xxx
xxx
xxx
fit availed as allowed under
(Prior Year)
Rupees in '000
xxx
xxx
xxx
xxx
xxx
xxx
xxx
ement in respect of written-

on(s) during the year ended
ities).
(Prior Year)
Rupees in '000
xxx
xxx
xxxx

xxx
xxx
xxx
xxx
xxxx

10.2 Property and Equipment
Current Year
Building Building Electrical,
Furniture
Freehold Leasehold on on office and
and Vehicles
land land Freehold Leasehold computer
fixture
land land equipment
…………………………. Rupees '000 ………………………………….
At January 1, 20X1 xxx xxx xxx xxx xxx xxx xxx
Cost / Revalued amount xxx xxx xxx xxx xxx xxx xxx
Accumulated depreciation xxx xxx xxx xxx xxx xxx xxx
Net book value xxx xxx xxx xxx xxx xxx xxx
Year ended December 20X1 xxx xxx xxx xxx xxx xxx xxx
Opening net book value xxx xxx xxx xxx xxx xxx xxx
Additions xxx xxx xxx xxx xxx xxx xxx
Movement in surplus on assets revalued during the year xxx xxx xxx xxx xxx xxx xxx
Acquisitions through business combinations xxx xxx xxx xxx xxx xxx xxx
Impairment loss recognised in the
profit and loss account - net xxx xxx xxx xxx xxx xxx xxx
Disposals xxx xxx xxx xxx xxx xxx xxx
Depreciation charge xxx xxx xxx xxx xxx xxx xxx
Exchange rate adjustments xxx xxx xxx xxx xxx xxx xxx
Other adjustments / transfers xxx xxx xxx xxx xxx xxx xxx
Closing net book value xxx xxx xxx xxx xxx xxx xxx
At December 31, 20X1 xxx xxx xxx xxx xxx xxx xxx
Rate of depreciation (percentage)
Prior Year
Electrical,
Building Building Furniture
Free Lease office and
on Free on Lease and Vehicles
hold land hold land computer
hold land hold land fixture
equipment
…………………………. Rupees '000 ………………………………….

At January 1, 20X0 xxx xxx xxx xxx xxx xxx xxx
Year ended December 20X0 xxx xxx xxx xxx xxx xxx xxx
Opening net book value xxx xxx xxx xxx xxx xxx xxx
Additions xxx xxx xxx xxx xxx xxx xxx
Movement in surplus on assets revalued during the year xxx xxx xxx xxx xxx xxx xxx
Acquisitions through business combinations xxx xxx xxx xxx xxx xxx xxx
Impairment loss recognised in the
profit and loss account - net xxx xxx xxx xxx xxx xxx xxx
Disposals xxx xxx xxx xxx xxx xxx xxx
Depreciation charge xxx xxx xxx xxx xxx xxx xxx
Exchange rate adjustments xxx xxx xxx xxx xxx xxx xxx
Other adjustments / transfers xxx xxx xxx xxx xxx xxx xxx
Closing net book value xxx xxx xxx xxx xxx xxx xxx
At December 31, 20X0 xxx xxx xxx xxx xxx xxx xxx
Rate of depreciation (percentage)
Further, in the case of assets held under finance lease, the above disclosure 10.2 is required to be given separately for
such assets.
Where assets have been revalued, the first balance sheet subsequent to the revaluation shall show the original cost; the
revalued amount; the date and amount of the revaluation and the basis thereof; name and qualification of the valuer who should
be an independent person competent to do so; the nature of any indices used to determine revaluation; and the carrying amount
of each class of property and equipment that would have been included in the financial statements had the assets not been
carried at revalued amount. Every balance sheet subsequent to the revaluation shall show the total amount of the revaluation;
the element thereof included in the profit & loss account during the year; and the carrying amount of each class of property and
equipment that would have been included in the financial statements had the assets not been carried at revalued amount.
In the case of sale of fixed assets (otherwise than through a regular auction) made to any related party, irrespective of the value,
disclose (a) particulars of the assets (b) cost or revalued amount (c) the book value (d) the sale price (e) the mode of disposal
(e.g. by tender or negotiation) and (f) the particulars of the purchaser.
In the case of sale of fixed assets (otherwise than through a regular auction) made to any related party, irrespective of the value,
disclose (a) particulars of the assets (b) cost or revalued amount (c) the book value (d) the sale price (e) the mode of disposal
(e.g. by tender or negotiation) and (f) the particulars of the purchaser.
Disclose the existence of any restrictions/ discrepancies on the title along-with amount involved; and the existence of any
pledge/ mortgage along-with the nature of facilities obtained against such pledge/ mortgage.
Disclose the carrying amount of temporarily idle property and equipment; the cost of any fully depreciated property and
equipment that is still in use (this should be disclosed based on the asset category given above); the carrying amount of property
and equipment retired from active use and held for disposal; and the fair value of property and equipment if materially different
from the carrying amount.

Others (to
be Total
specified)
…………………………….
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
Others (to
be Total
specified)
…………………………….
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
xxx xxx
red to be given separately for
all show the original cost; the

cation of the valuer who should
uation; and the carrying amount
ments had the assets not been
total amount of the revaluation;
nt of each class of property and
ried at revalued amount.
party, irrespective of the value,

e price (e) the mode of disposal
and the existence of any
fully depreciated property and

the carrying amount of property
equipment if materially different

Current year
Computer Others (to be
11 INTANGIBLE ASSETS software specified)
Rupees in 000
At January 1, 20X1 xxx xxx
Cost xxx xxx
Accumulated amortisation and impairment xxx xxx
Net book value xxx xxx
Year ended December 20X1 xxx xxx

Opening net book value xxx xxx
Additions:
- developed internally xxx xxx
- directly purchased xxx xxx
- through business combinations xxx xxx
xxx xxx
Impairment loss recognised in the profit and loss account - net xxx xxx
Disposals xxx xxx
Amortisation charge xxx xxx
Exchange rate adjustments xxx xxx
Other adjustments xxx xxx
Closing net book value xxx xxx
At December 31, 20X1 xxx xxx

Cost xxx xxx
Rate of amortisation (percentage) xxx xxx
Useful life xxx xxx
Prior Year
Computer Others (to be
software specified)
Rupees in 000
At January 1, 20X0 xxx xxx

Cost xxx xxx
Year ended December 20X0 xxx xxx

Opening net book value xxx xxx
Additions:
- developed internally xxx xxx
- through acquisitions / purchased xxx xxx
- through business combinations xxx xxx
xxx xxx
Impairment loss recognised in the profit and loss account - net xxx xxx
Disposals xxx xxx
Amortisation charge xxx xxx
Exchange rate adjustments xxx xxx
Other adjustments xxx xxx
Closing net book value xxx xxx
At December 31, 20X0 xxx xxx

Cost xxx xxx
Rate of amortisation (percentage) xxx xxx
Useful life xxx xxx
Disclose description, the carrying amount and remaining amortization period of any individual intangible asset that is
material to the financial statements as a whole; the existence and carrying amounts of intangible assets whose title is
restricted and the carrying amounts of intangible assets pledged as security for liabilities; a description of any fully
amortized intangible asset that is still in use (this should be disclosed based on the asset category given above). For an
intangible asset assessed as having an indefinite useful life, the carrying amount of that asset and the reasons supporting
the assessment of an indefinite useful life should be disclosed. In giving Format
these reasons, the entity
of Annual shall describe
Financial the factor(s)
Statements
that played a significant role in determining that the asset has an indefinite useful life.
(Current Year)
Recognised Recgonised
At Jan 1 XXX
12. DEFERRED TAX ASSETS in P&L A/C in OCI
------------------ Rupees in 000--------------------------
Deductible Temporary Differences on
- Tax losses carried forward xxx xxx xxx
- Post retirement employee benefits xxx xxx xxx
- Deficit on revaluation of investments xxx xxx xxx
- Accelerated tax depreciation xxx xxx xxx
- Provision against advances, off balance sheet etc. xxx xxx xxx
- Others (to be specified if material ) xxx xxx xxx
xxx xxx xxx
Taxable Temporary Differences on
- Surplus on revaluation of fixed assets xxx xxx xxx
- Surplus on revaluation of investments xxx xxx xxx
xxx xxx xxx
xxx xxx xxx
(Prior Year)
Recognised Recgonised
At Jan 1 XXX
in P&L A/C in OCI
------------------ Rupees in 000--------------------------
xxx xxx xxx
xxx xxx xxx
xxx xxx xxx
(Current
Year)
13 OTHER ASSETS Rupees in '000
Income/ Mark-up accrued in local currency - net of provision xxx

Income/ Mark-up accrued in foreign currency - net of provision xxx
Advances, deposits, advance rent and other prepayments xxx
Advance taxation (payments less provisions) xxx
Non-banking assets acquired in satisfaction of claims 13.1 xxx
Branch adjustment account xxx
Mark to market gain on forward foreign exchange contracts xxx
Acceptances xxx
Others (to be specified, if material) xxx
xxx
Less: Provision held against other assets 13.2 xxx
Other Assets (Net of Provision) xxx
Surplus on revaluation of non-banking assets acquired in
satisfaction of claims xxx
Other Assets - total xxx

(Current
Year)
Rupees in '000
13.1 Market value of Non-banking assets acquired in satisfaction of claims xxx

In case of non-banking assets, disclose the revalued amount; the date and amount of the revaluation and the basis thereof;
name and qualification of the valuer who should be an independent person competent to do so; the nature of any indices
used to determine revaluation; and the carrying amount.
(Current
13.1.1 Non-banking assets acquired in satisfaction of claims Year)
Rupees in '000
Opening Balance xxxx
Additions xxxx
Revaluation xxxx
Disposals xxxx
Depreciation xxxx
Impairment xxxx
Closing Balance xxxx
(Current
13.1.2 Gain/Loss on Disposal of Non-banking assets acquired in satisfaction of claims Year)
Disposal Proceeds xxx

less
- Cost xxx
- Impairment / Depreciation xxx
xxx
Gain/Loss xxx
(Current
13.2 Provision held against other assets Year)
Advances, deposits, advance rent & other prepayments xxx

Non banking assets acquired in satisfaction of claims xxx
Others (to be specified if material) xxx
xxx
(Current
13.2.1 Movement in provision held against other assets Year)
Opening balance xxx

Charge for the year xxx
Reversals xxx
Amount Written off xxx
Closing balance xxx
14. CONTINGENT ASSETS

Where an inflow of economic benefits is probable, disclose a brief description of the nature of the contingent assets at the
balance sheet date, and, where practicable, an estimate of their financial effect. Where any of the information required
above is not disclosed because it is not practicable to do so, disclose that fact.
(Current
Year)
Rupees in '000
15. BILLS PAYABLE
In Pakistan xxx
Outside Pakistan xxx
xxx

16 BORROWINGS (Current
Year)
Rupees in '000
Secured
Borrowings from State Bank of Pakistan
Under export refinance scheme xxx
Under Locally Manufactured Machinery (LMM) scheme xxx
xxx
Repurchase agreement borrowings xxx

Borrowings from subsidiary companies, managed modarabas
and associated undertakings xxx
Borrowings from directors (including chief executive) of the bank xxx
Total secured xxx
Unsecured
Call borrowings xxx
Overdrawn nostro accounts xxx
Total unsecured xxx
xxx
timing and certainty of future cash flows. Further, disclose the nature and carrying amount of the assets pledged as security.

Current year
Total
Rupees in 000
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Prior Year
Total
Rupees in 000
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
al intangible asset that is

gible assets whose title is
a description of any fully
gory given above). For an
nd the reasons supporting
shall describe the factor(s) Format of Annual Financial Statements
ent Year)
At Dec 31
XXX
n 000--------------------------
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
or Year)
At Dec 31
XXX
00--------------------------
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
(Prior Year)
Rupees in '000
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx

(Prior Year)
Rupees in '000
xxx
tion and the basis thereof;
the nature of any indices
(Prior Year)
Rupees in '000
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
(Prior Year)
xxx
xxx
xxx
xxx
xxx
(Prior Year)
xxx
xxx
xxx
xxx
(Prior Year)
xxx
xxx
xxx
xxx
xxx
e contingent assets at the

f the information required
(Prior Year)
Rupees in '000
xxx
xxx
xxx

(Prior Year)
Rupees in '000
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
ay affect the amount,

ssets pledged as security.

(Current Year)
16.1 Particulars of borrowings with respect to Currencies Rupees in '000
In local currency xxx

In foreign currencies xxx
xxx
17. DEPOSITS AND OTHER ACCOUNTS

In Local In Foreign In Local In Foreign
Total
Currency currencies Currency currencies
Rupees in '000
Customers
Current deposits xxx xxx xxx xxx xxx
Savings deposits xxx xxx xxx xxx xxx
Term deposits xxx xxx xxx xxx xxx
Others xxx xxx xxx xxx xxx
xxx xxx xxx xxx xxx
Financial Institutions
Current deposits xxx xxx xxx xxx xxx
Savings deposits xxx xxx xxx xxx xxx
Term deposits xxx xxx xxx xxx xxx
Others xxx xxx xxx xxx xxx
xxx xxx xxx xxx xxx
xxx xxx xxx xxx xxx
Current accounts - deposits repayable on demand, non-remunerative

Saving accounts - deposits repayable on demand, remunerative
Others: Disclose those accounts in this category that are neither current or saving accounts and those do not fall under the aforesaid definition of
current and saving acounts e.g. margin, call deposits etc.
Vostro accounts should be classified here.
(Current Year)
Rupees in '000
17.1 Composition of deposits
- Individuals xxx
- Government (Federal and Provincial) xxx
- Public Sector Entities xxx
- Banking Companies xxx
- Non-Banking Financial Institutions xxx
- Private Sector xxx
xxx
17.2 This includes deposits eligible to be covered under insurance arrangements amounting to Rs xxxx.
18. LIABILITIES AGAINST ASSETS SUBJECT TO FINANCE LEASE

Minimum Financial Principal Minimum Financial
lease charges for outstanding lease charges for
payments future periods payments future periods
Rupees in '000
Not later than one year xxx xxx xxx xxx xxx
Later than one year and upto five years xxx xxx xxx xxx xxx
Over five years xxx xxx xxx xxx xxx
xxx xxx xxx xxx xxx
Disclose the interest rates used as the discounting factor; the existence and terms of renewal or purchase options and
escalation clauses; restrictions imposed by lease arrangements, such as those concerning dividends, additional debt and
further leasing; and any other material terms.
19. SUBORDINATED DEBT

timing and certainty of future cash flows. Further, disclose the nature and carrying amount of assets given (if any) as
security and a description of sub-ordination to other creditors. The disclosure should include:
Issue amount
Issue date
Maturity date
Rating
Security
Profit payment frequency
Redemption

Mark-up
Call option (if any)
Lock-in-clause (if any)
Loss absorbency clause

(Prior Year)
Rupees in '000
xxx
xxx
xxx
Prior Year
Total
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
nder the aforesaid definition of
(Prior Year)
Rupees in '000
xxx
xxx
xxx
xxx
xxx
xxx
xxx
(Prior Year)
Principal
outstanding
xxx
xxx
xxx
xxx
al or purchase options and

vidends, additional debt and
hat may affect the amount,

of assets given (if any) as

20. DEFERRED TAX LIABILITIES
(Current Year)
At January 1 Recognised in Recognised in
XXX P&L A/C OCI
------------------ Rupees in 000--------------------------
xxx xxx xxx
xxx xxx xxx
xxx xxx xxx
(Prior Year)
At January 1 Recognised in Recognised in
XXX P&L A/C OCI
------------------ Rupees in 000--------------------------
xxx xxx xxx
xxx xxx xxx
xxx xxx xxx
(Current
Year)
21. OTHER LIABILITIES Rupees in '000
Mark-up/ Return/ Interest payable in local currency xxx
Mark-up/ Return/ Interest payable in foreign currency xxx
Unearned commission and income on bills discounted xxx
Accrued expenses xxx
Advance payments xxx
Current taxation (provisions less payments) xxx
Acceptances xxx
Unclaimed dividends xxx
Dividends payable xxx
Mark to market loss on forward foreign exchange contracts xxx
Branch adjustment account xxx
Unremitted head office expenses xxx
Payable to defined benefit plan xxx
Payable to defined contribution plan xxx
Charity fund balance xxx
Provision against off-balance sheet obligations 21.1 xxx

Security deposits against lease xxx
Others (to be specified, if material) xxx
xxx

nt Year)
At Dec 31 XXX
000--------------------------
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
Year)
At Dec 31 XXX
000--------------------------
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
(Prior
Year)
Rupees in '000
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx

xxx
xxx
xxx

(Current
Year)
21.1 Provision against off-balance sheet obligations Rupees in '000
Opening balance xxx

Exchange adjustment xxx
Charge for the year xxx

Reversals xxx
xxx
Amount Written off xxx

Closing balance xxx
Disclose the nature of off-balance sheet obligations; expected timing of any resulting outflows of economic benefits;
indication of the uncertainties about the amount or timing of those outflows; and the amount of any expected
reimbursement stating the amount of any asset that has been recognized for the expected reimbursement. Further,
disclosure should include the increase during the period in the discounted amount arising from the passage of time and the
effect of any change in the discount rate.
22. SHARE CAPITAL/ HEAD OFFICE CAPITAL ACCOUNT - NET
22.1 Authorized Capital ( for banks incorporated in Pakistan)
(Current (Prior (Current

Year) Year) Year)
Number of shares Rupees in '000
xxx xxx Ordinary shares of Rs._______ each xxx
22.2 Issued, subscribed and paid up ( for banks incorporated in Pakistan)
(Current (Prior (Current

Year) Year) Year)
Number of shares Rupees in '000

Ordinary shares
xxx xxx Fully paid in cash xxx
xxx xxx Issued as bonus shares xxx
xxx xxx Issued for consideration other than cash xxx
xxx xxx xxx
(xxx) (xxx) Less: Discount on issue of shares (xxx)
xxx xxx xxx
Disclose various classes of shares and their number and value separately; particulars of any option on un-issued shares,
such as amount of option, class of shares, issue price, period during which option is exercisable. The number of shares of
each class held by the holding company and by associated companies. Issued, subscribed and paid-up capital may either
be shown separately or as one item.
(Current
Year)
22.3 Head Office Capital Account (for banks incorporated outside Pakistan only) Rupees in '000
Capital held as:
1. Interest free deposit in cash in Pak Rupees xxx

2. Interest free deposit in Approved foreign exchange
i) Remitted from Head Office (also disclose xxx
amount in foreign currency)
ii) Revaluation surplus allowed by the State Bank xxx
3. Deposit of un-encumbered approved securities xxx
xxx

Details of unencumbered approved securities should be disclosed e.g. Nature of security, market value as on balance sheet
date, date of maturity, etc.

(Prior
Year)
Rupees in '000
xxx
xxx
xxx
xxx
xxx
xxx
xxx
ows of economic benefits;

amount of any expected
d reimbursement. Further,
he passage of time and the
(Prior Year)
Rupees in '000
xxx
(Prior Year)
Rupees in '000
xxx
xxx
xxx
xxx
(xxx)
xxx
ption on un-issued shares,

e. The number of shares of
paid-up capital may either
(Prior
Year)
Rupees in '000
xxx
xxx
xxx
xxx
xxx

value as on balance sheet

(Current
Year)
Rupees in '000
23. SURPLUS/(DEFICIT) ON REVALUATION OF ASSETS
Surplus / (deficit) on revaluation of

- Available for sale securities 8.2 xxxxxx
- Fixed Assets 23.1 xxxxxx
- Non-banking assets acquired in satisfaction of claims 23.2 xxxxxx
xxxxxx
Deferred tax on surplus / (deficit) on revaluation of:
- Available for sale securities xxxxxx
- Fixed Assets 23.1 xxxxxx
- Non-banking assets acquired in satisfaction of claims 23.2 xxxxxx
xxxxxx
xxxxxx
23.1 Surplus on revaluation of fixed assets
Surplus on revaluation of fixed assets as at January 1 xxxxxx

Recognised during the year xxxxxx
Realised on disposal during the year - net of deferred tax xxxxxx

Transferred to unappropriated profit in respect of incremental
depreciation charged during the year - net of deferred tax xxxxxx
Related deferred tax liability on incremental
depreciation charged during the year xxxxxx
Related deferred tax liability on surplus realised on disposal xxxxxx
Surplus on revaluation of fixed assets as at December 31 xxxxxx
Less: related deferred tax liability on:

- revaluation as at January 1 xxxxxx
- revaluation recognised during the year xxxxxx
- surplus realised on disposal during the year xxxxxx
- incremental depreciation charged during the year xxxxxx
xxxxxx
xxxxxx
23.2 Surplus on revaluation of non-banking assets acquired in satisfaction of claims
Surplus on revaluation as at January 1 xxxxxx

Recognised during the year xxxxxx
Realised on disposal during the year - net of deferred tax xxxxxx

Transferred to unappropriated profit in respect of incremental
depreciation charged during the year - net of deferred tax xxxxxx
Related deferred tax liability on incremental
depreciation charged during the year xxxxxx
Related deferred tax liability on surplus realised on disposal xxxxxx
Surplus on revaluation as at December 31 xxxxxx
Less: related deferred tax liability on:

- revaluation as at January 1 xxxxxx
- revaluation recognised during the year xxxxxx
- surplus realised on disposal during the year xxxxxx
- incremental depreciation charged during the year xxxxxx
xxxxxx
xxxxxx

24 CONTINGENCIES AND COMMITMENTS
-Guarantees 24.1 xxxxxx

-Commitments 24.2 xxxxxx
-Other contingent liabilities 24.3 xxxxxx
xxxxxx
24.1 Guarantees:
Financial guarantees xxxxxx

Performance guarantees xxxxxx
Other guarantees xxxxxx
xxxxxx
24.2 Commitments:
Documentary credits and short-term trade-related transactions

- letters of credit xxxxxx
Commitments in respect of:

- forward foreign exchange contracts 24.2.1 xxxxxx
- forward government securities transactions 24.2.2 xxxxxx
- derivatives (specify separately in sub note for each class of
derivative eg IRS, CCS etc) 24.2.3 xxxxxx
- forward lending 24.2.4 xxxxxx
- operating leases 24.2.5 xxxxxx
Commitments for acquisition of:

- operating fixed assets xxxxxx
- intangible assets xxxxxx
Other commitments 24.2.6 xxxxxx

xxxxxx

(Prior
Year)
Rupees in '000
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx

xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx

(Current
Year)
24.2.1 Commitments in respect of forward foreign exchange contracts Rupees in '000
Purchase xxxxx
Sale xxxxx
xxxxx
For forward exchange contracts, disclose information about the extent and nature, including significant terms and
conditions that may affect the amount, timing and certainty of future cash flows.
(Current
Year)
24.2.2 Commitments in respect of forward government securities transactions Rupees in '000
Purchase xxxxx
Sale xxxxx
xxxxx
24.2.3 Commitments in respect of derivatives
Purchase* xxxxx
Sale* xxxxx
xxxxx
* to be disclosed for each type of derivative contract
24.2.4 Commitments in respect of forward lending
Forward call lending xxxxx

Forward repurchase agreement lending xxxxx
Undrawn formal standby facilities, credit lines and other commitments to lend 24.2.4.1 xxxxx
Others (to be specified) xxxxx
xxxxx
24.2.4.1 These represent commitments that are irrevocable because they cannot be withdrawn at the discretion of the bank
without the risk of incurring significant penalty or expense.
(Current
Year)
24.2.5 Commitments in respect of operating leases Rupees in '000
Not later than one year xxxxx

Later than one year and not later than five years xxxxx
Later than five years xxxxx
xxxxx
Disclose a general description of the lessee's significant leasing arrangements including, but not limited to, the basis on
which contingent rent payments are determined; the existence and terms of renewal or purchase options and escalation
clauses; and restrictions imposed by lease arrangements, such as those concerning dividends, additional debt, and
further leasing.
(Current
Year)
Rupees in '000
24.2.6 Other commitments xxxxx

(To be specified)
24.3 Other contingent liabilities 24.3.1 xxxxx
24.3.1 Unless the possibility of any outflow in settlement is remote, disclose for each class of contingent liability (including
taxation contingency) at the balance sheet date a brief description of the nature of contingent liability and, where
practicable an estimate of its financial effect; an indication of the uncertainties relating to the amount or timing of any
outflow; and the possibility of any reimbursement. Where any of the information required above is not disclosed because
it is not practicable to do so, disclose that fact.
(Prior Year)
Rupees in '000
xxxxx
xxxxx
xxxxx
ding significant terms and
(Prior Year)
Rupees in '000
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
the discretion of the bank
(Prior Year)
Rupees in '000
xxxxx
xxxxx
xxxxx
xxxxx
not limited to, the basis on

ase options and escalation
ends, additional debt, and
(Prior Year)
Rupees in '000
xxxxx
xxxxx
ontingent liability (including

ingent liability and, where
e amount or timing of any
e is not disclosed because

25 DERIVATIVE INSTRUMENTS
Current Year
25.1 Product Analysis * Rupees in '000
Interest Rate Swaps Forward Rate Agreements FX Options
Counterparties Notional Mark to market Notional Mark to market Notional
Principal ** gain / loss Principal gain / loss Principal
With Banks for
Hedging xxxxx xxxxx xxxxx xxxxx xxxxx
Market Making xxxxx xxxxx xxxxx xxxxx xxxxx
With FIs other than banks

With other entities for

Total
* These columns are for indicative purposes only. Separate columns should be presented for each type of derivative instrument.
** At the exchange rate prevailing at the end of the reporting period
Prior Year
Rupees in '000
Interest Rate Swaps Forward Rate Agreements FX Options
Counterparties Notional Mark to market Notional Mark to market Notional
Principal gain / loss Principal gain / loss Principal
With Banks for
With FIs other than banks

With other entities for

Total
25.2 Maturity Analysis Current Year

Rupees in '000
Remaining No. of Notional Mark to Market
Maturity Contracts Principal Negative Positive
Upto 1 month xxxxx xxxxx xxxxx xxxxx
1 to 3 months xxxxx xxxxx xxxxx xxxxx
6 month to 1 Year xxxxx xxxxx xxxxx xxxxx
1 to 2 Year xxxxx xxxxx xxxxx xxxxx
2 to 3 Years xxxxx xxxxx xxxxx xxxxx
5 to 10 years xxxxx xxxxx xxxxx xxxxx
Above 10 Years xxxxx xxxxx xxxxx xxxxx
Total xxxxx xxxxx
Prior Year
Rupees in '000
Remaining No. of Notional Mark to Market
Maturity Contracts Principal Negative Positive
Upto 1 month xxxxx xxxxx xxxxx xxxxx
6 month to 1 Year xxxxx xxxxx xxxxx xxxxx
1 to 2 Year xxxxx xxxxx xxxxx xxxxx

5 to 10 years xxxxx xxxxx xxxxx xxxxx
Above 10 Years xxxxx xxxxx xxxxx xxxxx
Total xxxxx xxxxx
25.3 Disclose qualitative and quantitative information on exchange traded derivatives, (relating to activities, if any, during the
financial year under reporting.)
25.4 Risk management related to derivatives is discussed in note 47.5.

Current Year
Rupees in '000
FX Options
Mark to market
gain / loss
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
derivative instrument.
Prior Year
Rupees in '000
FX Options
Mark to market
gain / loss
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
Current Year
Rupees in '000
Mark to Market
Net
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx
Prior Year
Rupees in '000
Mark to Market
Net
xxxxx
xxxxx
xxxxx
xxxxx
xxxxx

xxxxx
xxxxx
xxxxx
xxxxx
activities, if any, during the

(Current
Year)
Rupees in '000
26 MARK-UP/RETURN/INTEREST EARNED
On:
a) Loans and advances xxxxxx
b) Investments xxxxxx
c) Lendings to financial institutions xxxxxx
d) Balances with banks xxxxxx
e) Others (to be specified) xxxxxx
xxxxxx
27 MARK-UP/RETURN/INTEREST EXPENSED
Deposits xxxxxx
Borrowings xxxxxx
Subordinated debt xxxxxx
Cost of foreign currency swaps against foreign currency deposits / borrowings xxxxxx
xxxxxx
28 FEE & COMMISSION INCOME
Branch banking customer fees xxxxxx

Consumer finance related fees xxxxxx
Card related fees (debit and credit cards) xxxxxx
Credit related fees xxxxxx
Investment banking fees xxxxxx
Commission on trade xxxxxx
Commission on guarantees xxxxxx
Commission on cash management xxxxxx
Commission on remittances including home remittances xxxxxx
Commission on bancassurance xxxxxx
Others ( incl max 5 % of total) xxxxxx
xxxxxx
xxxxxx
29 GAIN / (LOSS) ON SECURITIES
Realised 29.1 xxxxxx

Unrealised - held for trading 8.1 xxxxxx
xxxxxx
29.1 Realised gain on:
Federal Government Securities xxxxxx

Provincial Government Securities xxxxxx
Shares xxxxxx
Non Government Debt Securities xxxxxx
Foreign Securities xxxxxx
Associates xxxxxx
Subsidiaries xxxxxx
xxxxxx
xxxx
30 OTHER INCOME
Rent on property xxxxxx

Gain on sale of fixed assets-net xxxxxx
Gain on sale of non banking assets - net xxxxxx
Others* (to be specified) xxxxxx
xxxxxx

* Total amount in Others should not exceed 1% of total Other Income

(Current Year)
31 OPERATING EXPENSES Rupees in '000
Total compensation expense 31.1 xxxxxx
Property expense
Rent & taxes xxxxxx
Insurance xxxxxx
Utilities cost xxxxxx
Security (including guards) xxxxxx
Repair & maintenance (including janitorial charges) xxxxxx
Depreciation xxxxxx
*Others xxxxxx
xxxxxx
Information technology expenses
Software maintenance xxxxxx
Hardware maintenance xxxxxx
Depreciation xxxxxx
Amortisation xxxxxx
Network charges xxxxxx
*Others xxxxxx
xxxxxx
Other operating expenses
Directors' fees and allowances xxxxxx
Fees and allowances to Shariah Board xxxxxx
Legal & professional charges xxxxxx
Outsourced services costs (refer note 38.1) xxxxxx
Travelling & conveyance xxxxxx
NIFT clearing charges xxxxxx
Depreciation xxxxxx
Training & development xxxxxx
Postage & courier charges xxxxxx
Communication xxxxxx
Head office / regional office expenses xxxxxx
(only for branches of foreign banks operating in Pakistan ) xxxxxx
Stationery & printing xxxxxx
Marketing, advertisement & publicity xxxxxx
Donations 31.2 xxxxxx
Auditors Remuneration 31.3 xxxxxx
*Others (to be specified if material) xxxxxx
xxxxxx
xxxxxx
* Total amount in Others should not exceed 5% of total Operating Expenses
Total cost for the year included in Other Operating Expenses relating to outsourced activities is Rs xxxx (Prior Year: Rs xxxx). Out
of this cost, Rs xxxx (Prior Year: Rs xxxx) pertains to the payment to companies incorporated in Pakistan and Rs xxxx (Prior Year:
Rs xxxx) pertains to payment to companies incorporated outside Pakistan. This includes payments other than outsourced
services costs, which are disclosed above. Total Cost of outsourced activities for the year given to related parties is Rs xxxx (Prior
Year: Rs xxxx). Outsourcing shall have the same meaning as specified in Annexure-I of BPRD Circular No. 06 of 2017.
Briefly disclose the nature of the outsourced actives carried out.
(Current Year)
31.1 Total compensation expense (Amount in Rs. '000')
Fees and Allowances etc xxxxxx

Managerial Remuneration
i) Fixed xxxxxx
ii) Variable
of which;
a) Cash Bonus / Awards etc. xxxxxx
b) Bonus & Awards in Shares etc. xxxxxx
Charge for defined benefit plan xxxxxx
Contribution to defined contribution Plan xxxxxx
Rent & house maintenance xxxxxx
Utilities xxxxxx
Medical xxxxxx

Conveyance xxxxxx
Others * xxxxxx
Sub-total xxxxxx
Sign-on Bonus ** xxxxxx
Severance Allowance ** xxxxxx
Grand Total xxxxxx
* Others to be disclosed separately if > Rs 1 million.

** Please specify number of persons to whom this is paid.

31.2 Details of donations should be given for all donations where amounts exceed Rs 0.5 million.
31.2.1 Disclose details of all donations (irrespective of amount) where Directors, Sponsor shareholders and Key Management
Personnel or their spouse have an interest in the Donee. Particulars regarding the nature of interest should also be
specified.
(Current Year)
Rupees in '000
31.3 Auditors' remuneration
Audit fee xxxxxx

Fee for other statutory certifications xxxxxx
Fee for audit of foreign branches (for banks incorporated in Pakistan) xxxxxx
Fee for audit of employee funds xxxxxx
Special certifications and sundry advisory services xxxxxx
Tax services xxxxxx
Out-of-pocket expenses xxxxxx
xxxxxx
In case of joint auditors the above information should be shown separately for each of the joint auditors.
(Current Year)
Rupees in '000
32 OTHER CHARGES
Penalties imposed by State Bank of Pakistan xxxxxx

Penalties imposed by other regulatory bodies (to be specified)
Others (to be specified, if material) xxxxxx
xxxxxx
33 PROVISIONS & WRITE OFFS - NET
Provisions against lending to financial institutions 7.3 xxxxxx

Provisions for diminution in value of investments 8.3.1 xxxxxx
Provisions against loans & advances 9.4 xxxxxx
Other provisions / write offs (to be specified) xxxxxx
Bad debts written off directly xxxxxx
Recovery of written off / charged off bad debts xxxxxx
xxxxxx
34 TAXATION
Current xxxxxx
Prior years xxxxxx
Deferred xxxxxx
xxxxxx
34.1 Relationship between tax expense and accounting profit
An explanation of the relationship between tax expense (income) and accounting profit in either or both of the following
forms:
(i) a numerical reconciliation between tax expense (income) and the product of accounting profit multiplied by the
applicable tax rate(s), disclosing also the basis on which the applicable tax rate(s) is (are) computed; and/ or
(ii) a numerical reconciliation between the average effective tax rate and the applicable tax rate, disclosing also the
basis on which the applicable tax rate is computed.
Disclose an explanation of changes in the applicable tax rate compared to the previous accounting period.

(Current Year)
35 BASIC EARNINGS/ (LOSS) PER SHARE Rupees
Profit for the year xxxxxx
Weighted average number of ordinary shares xxxxxx
Basic earnings per share xxxxxx
36 DILUTED EARNINGS/ (LOSS) PER SHARE
Profit for the year xxxxxx
Weighted average number of ordinary shares (adjusted

for the effects of all dilutive potential ordinary shares) xxxxxx
Diluted earnings per share xxxxxx
Bank should also disclose reconciliation between diluted earnings per share and basic earnings per share.
(Current Year)
Rupees in '000
37 CASH AND CASH EQUIVALENTS
Cash and Balance with Treasury Banks xxxxxx

Balance with other banks xxxxxx
Others (To be specified) xxxxxx
xxxxxx
(Current Year)
38 STAFF STRENGTH Number
Permanent xxxxxx
On Bank contract xxxxxx
Others (please specify) xxxxxx
Bank's own staff strength at the end of the year xxxxxx
38.1 In addition to the above, xxxxx (prior year: xxx) employees of outsourcing services companies were assigned to the Bank
as at the end of the year to perform services other than guarding and janitorial services. Further, disclose the bifurcation of
employees working domestically and abroad (if any) of current and prior year both.
39 DEFINED BENEFIT PLAN
39.1 General description
Disclose a general description of the type of plan, change in the plan, if any, and effect of any change in the plan during the
period; employees covered; and the accounting policy for recognizing actuarial gains and losses.
39.2 Number of Employees under the scheme
The number of employees covered under the following defined benefit schemes are:
(Current Year)
------------ (Number) ------------
- Pension fund xxxxxx

- Gratuity fund xxxxxx
- Other benefits schemes (to be specified) xxxxxx

(Prior Year)
Rupees in '000
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx

(Prior Year)
Rupees in '000
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xx (Prior Year: Rs xxxx). Out

tan and Rs xxxx (Prior Year:
her than outsourced
ated parties is Rs xxxx (Prior
r No. 06 of 2017.
(Prior Year)
(Amount in Rs. '000')
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx

xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx

ders and Key Management
of interest should also be
(Prior Year)
Rupees in '000
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
(Prior Year)
Rupees in '000
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
her or both of the following
ing profit multiplied by the

) computed; and/ or
ax rate, disclosing also the

(Prior Year)
Rupees
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
(Prior Year)
Rupees in '000
xxxxxx
xxxxxx
xxxxxx
xxxxxx
(Prior Year)
Number
xxxxxx
xxxxxx
xxxxxx
xxxxxx
ere assigned to the Bank

disclose the bifurcation of
hange in the plan during the

.
(Prior Year)
---------- (Number) ------------
xxxxxx
xxxxxx
xxxxxx

39.3 Principal actuarial assumptions
The actuarial valuations were carried out as at xxxxxx using the following significant assumptions:
(Current Year)
---------- Per annum ----------
Discount rate xxxxxx

Expected rate of return on plan assets xxxxxx
Expected rate of salary increase xxxxxx
Expected rate of increase in pension xxxxxx
Expected rate of increase in medical benefit xxxxxx
39.4 Reconciliation of (receivable from) / payable to defined benefit plans

Pension fund Gratuity fund Pension fund
Present value of obligations xxxxxx xxxxxx xxxxxx
Fair value of plan assets xxxxxx xxxxxx xxxxxx
(Receivable) / payable xxxxxx xxxxxx xxxxxx
xxxxxx xxxxxx xxxxxx
39.5 Movement in defined benefit obligations
Obligations at the beginning of the year xxxxxx xxxxxx xxxxxx

Current service cost xxxxxx xxxxxx xxxxxx
Interest cost xxxxxx xxxxxx xxxxxx
Benefits paid by the Bank xxxxxx xxxxxx xxxxxx
Re-measurement loss / (gain) xxxxxx xxxxxx xxxxxx
Obligations at the end of the year xxxxxx xxxxxx xxxxxx
39.6 Movement in fair value of plan assets
Fair value at the beginning of the year xxxxxx xxxxxx xxxxxx

Interest income on plan assets xxxxxx xxxxxx xxxxxx
Contribution by the Bank - net xxxxxx xxxxxx xxxxxx
Re-measurements: Net return on plan assets
over interest income gain / (loss) 39.8.2 xxxxxx xxxxxx xxxxxx
Fair value at the end of the year xxxxxx xxxxxx xxxxxx
39.7 Movement in (receivable) / payable

under defined benefit schemes
Opening balance xxxxxx xxxxxx xxxxxx

Charge / (reversal) for the year xxxxxx xxxxxx xxxxxx
Contribution by the Bank - net xxxxxx xxxxxx xxxxxx
Re-measurement loss / (gain) recognised in OCI
during the year 39.8.2 xxxxxx xxxxxx xxxxxx
Benefits paid by the Bank xxxxxx xxxxxx xxxxxx
Closing balance xxxxxx xxxxxx xxxxxx
39.8 Charge for defined benefit plans
39.8.1 Cost recognised in profit and loss
Current service cost xxxxxx xxxxxx xxxxxx

Net interest on defined benefit asset / liability xxxxxx xxxxxx xxxxxx
xxxxxx xxxxxx xxxxxx
39.8.2 Re-measurements recognised in OCI during the year
Loss / (gain) on obligation

- Demographic assumptions xxxxxx xxxxxx xxxxxx
- Financial assumptions xxxxxx xxxxxx xxxxxx
- Experience adjustment xxxxxx xxxxxx xxxxxx
Return on plan assets over interest income xxxxxx xxxxxx xxxxxx

Total re-measurements recognised in OCI xxxxxx xxxxxx xxxxxx

Pension fund Gratuity fund Pension fund
39.9 Components of plan assets
Cash and cash equivalents - net xxxxxx xxxxxx xxxxxx

Government Securities xxxxxx xxxxxx xxxxxx
Shares xxxxxx xxxxxx xxxxxx
Non-Government Debt Securities xxxxxx xxxxxx xxxxxx
Other securities (to be specified) xxxxxx xxxxxx xxxxxx
39.9.1 The bank should specify significant risk associated with the plan assets.
39.10 Sensitivity analysis
Sensitivity analysis should be disclosed by varying one assumption keeping all other assumptions constant and calculating
the impact on the present value of the defined benefit obligations under the various employee benefit schemes. The
increase / (decrease) in the present value of defined benefit obligations as a result of change in each assumption should
be summarised as illustrated below:
(Current Year)
Pension fund
1% increase in discount rate xxxxxx

1% decrease in discount rate xxxxxx
1 % increase in expected rate of salary increase xxxxxx
1 % decrease in expected rate of salary increase xxxxxx
1% increase in expected rate of pension increase xxxxxx
1% decrease in expected rate of pension increase xxxxxx
1% increase in expected rate of medical benefit increase xxxxxx
1% decrease in expected rate of medical benefit increase xxxxxx
39.11 Expected contributions to be paid to the funds in the next financial year
39.12 Expected charge / (reversal) for the next financial year
39.13 Maturity profile
The weighted average duration of the obligation (in years)
39.14 Funding Policy
The bank should disclose the policy followed for funding the staff retirement benefit schemes.
39.15 The bank should disclose the significant risk associated with the staff retirement benefit schemes. These may include:
Asset volatility Details to be given

Changes in bond yields Details to be given
Inflation risk Details to be given
Life expectancy / Withdrawal rate Details to be given
Others to be specified Details to be given
40 DEFINED CONTRIBUTION PLAN
Disclose a general description of the type of plan, change in the plan, if any, and effect of any change in the plan during the
period; employees covered; and the contribution made by the bank and its employees.

(Prior Year)
---------- Per annum ----------
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
(Prior Year)
Gratuity fund
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx

xxxxxx

(Prior Year)
Gratuity fund
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
tions constant and calculating

ployee benefit schemes. The
ge in each assumption should
(Current Year)
Gratuity fund
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
mes. These may include:
change in the plan during the

41 COMPENSATION OF DIRECTORS AND KEY MANAGEMENT PERSONNEL
41.1 Total Compensation Expense
(Current year)
Directors
Members Key
Executives President /
Items Non- Shariah Management
Chairman (other than CEO
Executives Board Personnel
CEO)
Fees and Allowances etc. xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
i) Fixed xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
ii) Total Variable xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
of which
a) Cash Bonus / Awards xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
b) Bonus & Awards in Shares xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Charge for defined benefit plan xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Contribution to defined contribution plan xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Rent & house maintenance xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Utilities xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Medical xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Conveyance xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Others * xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Total xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Number of Persons xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
(Prior year)
Directors
Members Key
Executives President /
Items Non- Shariah Management
Chairman (other than CEO
Executives Board Personnel
CEO)
Fees and Allowances etc. xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
i) Fixed xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
ii) Total Variable xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
of which
a) Cash Bonus / Awards xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
b) Bonus & Awards in Shares xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Charge for defined benefit plan xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Contribution to defined contribution plan xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Rent & house maintenance xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Utilities xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Medical xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Conveyance xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Others * xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Total xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Number of Persons xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Any Other Perks and Privileges: allowed to above officials should also be disclosed and specified separately.
* Others such as Leave Fare Assistance, club memberships, children education etc. please specify item-wise if greater than rupees Rs..0.5 million
per individual
The term "Key Management Personnel" means the following functional responsibilities:
(a) Any executive or key executive, acting as second to CEO, by whatever name called, and including the Chief Operatin
Officer (COO) and Deputy Managing Director.
(b) Any executive or key executive reporting directly to the CEO / President or the person mentioned in (a) above.
The terms Directors/ Executive Directors/ Non-Executive Directors, CEO and Key Executives have same meaning as defined in
Prudential Regulations (PRs) for Corporate and Commercial Banking. For the purpose of these disclosures Key Executive will
also include Executives who have direct reporting line to the President/CEO or BoD or its Committees.
41.2 Remuneration paid to Directors for participation in Board and Committee Meetings
(Current year)
Meeting Fees and Allowances Paid
For Board Committees
Sr.
Name of Director For Board Name of Name of Name of
No. Name of Board
Meetings Board Board Board
Committee
Committee Committee Committee
Rs. in '000'
1 xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Total Amount Paid xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
(Prior year)
Meeting Fees and Allowances Paid
For Board Committees
Sr.
Name of Director For Board Name of Name of Name of
No. Name of Board
Meetings Board Board Board
Committee
Committee Committee Committee
Rs. in '000'
Total Amount Paid xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
41.3 Remuneration paid to Shariah Board Members
Non-
Resident Resident
Items Chairman Resident Chairman
Member Member
Member(s)
Rs. in '000'
a. Meeting Fees and Allowances xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
b. Other Heads (please specify) xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Total Amount xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx

Total Number of Persons xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
42 FAIR VALUE MEASUREMENTS
The fair value of quoted securities other than those classified as held to maturity, is based on quoted market price. Quote
securities classified as held to maturity are carried at cost. The fair value of unquoted equity securities, other than investments
associates and subsidiaries, is determined on the basis of the break-up value of these investments as per their latest availab
audited financial statements.
The fair value of unquoted debt securities, fixed term loans, other assets, other liabilities, fixed term deposits and borrowing
cannot be calculated with sufficient reliability due to the absence of a current and active market for these assets and liabilities an
reliable data regarding market rates for similar instruments.
42.1 Fair value of financial assets
The Bank measures fair values using the following fair value hierarchy that reflects the significance of the inputs used in makin
the measurements:
Level 1: Fair value measurements using quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2: Fair value measurements using inputs other than quoted prices included within Level 1 that are observable for th
assets or liability, either directly (i.e. as prices) or indirectly (i.e. derived from prices).
Level 3: Fair value measurements using input for the asset or liability that are not based on observable market data (i.
unobservable inputs).

Other
Material Risk
Takers/
Controllers
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
Other Material
Risk Takers/
Controllers
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
er than rupees Rs..0.5 million
cluding the Chief Operating
ned in (a) above.
me meaning as defined in
ures Key Executive will
Paid
ittees
Total Amount
Paid
xxxxxx
xxxxxx
xxxxxx
Paid
ttees
Total Amount
Paid
xxxxxx
xxxxxx
xxxxxx
(Prior year)
Non-Resident
Member(s)
xxxxxx
xxxxxx
xxxxxx
xxxxxx
oted market price. Quoted

, other than investments in
as per their latest available
m deposits and borrowings

se assets and liabilities and
the inputs used in making
ets or liabilities.
hat are observable for the
servable market data (i.e.

The table below analyses financial instruments measured at the end of the reporting period by the level in the fair value
hierarchy into which the fair value measurement is categorised:
(Current Year)
Level 1 Level 2 Level 3
On balance sheet financial instruments Rupees in '000
Financial assets - measured at fair value

Investments
Federal Government Securities xxxxxx xxxxxx xxxxxx
Provincial Government Securities xxxxxx xxxxxx xxxxxx
Foreign Securities xxxxxx xxxxxx xxxxxx
Others (to be specified) xxxxxx xxxxxx xxxxxx
Financial assets - disclosed but not measured at fair value

Investments xxxxxx xxxxxx xxxxxx
Off-balance sheet financial instruments - measured at fair value

Forward purchase of foreign exchange xxxxxx xxxxxx xxxxxx
Forward sale of foreign exchange xxxxxx xxxxxx xxxxxx
Forward agreements for lending xxxxxx xxxxxx xxxxxx

Forward agreements for borrowing xxxxxx xxxxxx xxxxxx
Derivatives purchases xxxxxx xxxxxx xxxxxx

Derivatives sales xxxxxx xxxxxx xxxxxx
(Prior Year)
Level 1 Level 2 Level 3
On balance sheet financial instruments Rupees in '000
Financial assets - measured at fair value

Investments
Federal Government Securities xxxxxx xxxxxx xxxxxx
Provincial Government Securities xxxxxx xxxxxx xxxxxx
Foreign Securities xxxxxx xxxxxx xxxxxx
Financial assets - disclosed but not measured at fair value

Investments xxxxxx xxxxxx xxxxxx
Off-balance sheet financial instruments - measured at fair value

Forward purchase of foreign exchange xxxxxx xxxxxx xxxxxx
Forward sale of foreign exchange xxxxxx xxxxxx xxxxxx
Forward agreements for lending xxxxxx xxxxxx xxxxxx

Forward agreements for borrowing xxxxxx xxxxxx xxxxxx
Derivatives purchases xxxxxx xxxxxx xxxxxx

Derivatives sales xxxxxx xxxxxx xxxxxx

Valuation techniques used in determination of fair valuation of financial instruments within level 2 and level 3
Item Valuation approach and input used
42.2 Fair value of non-financial assets

In cases where fixed assets and other non-financial assets are carried at fair value, their fair value hierarchy should also be
disclosed.
42.3 Following disclosures, as required by IFRS 13 - Fair value measurement, should also be disclosed (if applicable):
a) The amounts of any transfers between Level 1 and Level 2 of the fair value hierarchy, the reasons for those transfers and
the Bank’s policy for determining when transfers between levels are deemed to have occurred. Transfers into each level
shall be disclosed and discussed separately from transfers out of each level.
b) If there has been a change in valuation technique, the Bank shall disclose that change and the reasons for making it. For
fair value measurements categorised within Level 3 of the fair value hierarchy, the Bank shall provide quantitative
information about the significant unobservable inputs used in the fair value measurement.
c) Within Level 3 of the fair value hierarchy, a reconciliation from the opening balances to the closing balances, disclosing
separately changes during the period attributable to the following:
1. total gains or losses for the period recognised in profit or loss, (unrealized gain or loss to be presented separately) and
the line item in profit or loss in which those gains or losses are recognised;
2. total gains or losses for the period recognised in other comprehensive income, and the line item in other
comprehensive income in which those gains or losses are recognised;
3. purchases, sales, issues and settlements (each of those types of changes disclosed separately); and
4. the amounts of any transfers into or out of Level 3 of the fair value hierarchy, the reasons for those transfers
and the Bank’s policy for determining when transfers between levels are deemed to have occurred. Transfers into Level 3
shall be disclosed and discussed separately from transfers out of Level 3.
d) Within Level 3 of the fair value hierarchy, a description of the valuation processes used by the Bank (including, for example,
how the Bank decides its valuation policies and procedures and analyses changes in fair value measurements from period
to period).
e) Within Level 3 of the fair value hierarchy,
i)
a narrative description of the sensitivity of the fair value measurement to changes in unobservable inputs if a change in
those inputs to a different amount might result in a significantly higher or lower fair value measurement. If there are
interrelationships between those inputs and other unobservable inputs used in the fair value measurement, the Bank shall
also provide a description of those interrelationships and of how they might magnify or mitigate the effect of changes in the
unobservable inputs on the fair value measurement. To comply with that disclosure requirement, the narrative description of
the sensitivity to changes in unobservable inputs shall include, at a minimum, the unobservable inputs disclosed when
complying with (b).
ii)
for financial assets and financial liabilities, if changing one or more of the unobservable inputs, to reflect reasonably
possible alternative assumptions, would change fair value significantly, the Bank shall state that fact and disclose the effect
of those changes. The Bank shall disclose how the effect of a change to reflect a reasonably possible alternative
assumption was calculated. For that purpose, significance shall be judged with respect to profit or loss, and total assets or
total liabilities, or, when changes in fair value are recognised in other comprehensive income and total equity.

y the level in the fair value
Total
s in '000
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
Total
s in '000
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx

ue hierarchy should also be
ed (if applicable):
ons for those transfers and

d. Transfers into each level
reasons for making it. For

shall provide quantitative
losing balances, disclosing
presented separately) and
m in other
y); and
hose transfers
rred. Transfers into Level 3
ank (including, for example,

measurements from period
vable inputs if a change in

measurement. If there are
easurement, the Bank shall
the effect of changes in the
the narrative description of
ble inputs disclosed when
puts, to reflect reasonably

fact and disclose the effect
onably possible alternative
or loss, and total assets or
total equity.

43 SEGMENT INFORMATION
43.1 Segment Details with respect to Business Activities
Segment determination should be on the basis of management accountability and monitoring and should be
properly documented (based on the guidelines specified in IFRS)
Current Year
Segment 1 Segment 2 Segment 3 Segment 4 Segment 5
Profit & Loss xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Net mark-up/return/profit xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Inter segment revenue - net xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Non mark-up / return / interest income xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Total Income xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Segment direct expenses xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx

Inter segment expense allocation xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Total expenses xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Provisions xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Profit before tax xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Balance Sheet Segment 1 Segment 2 Segment 3 Segment 4 Segment 5

Cash & Bank balances xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Investments xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Net inter segment lending xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Lendings to financial institutions xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Advances - performing xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Advances - non-performing xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Others xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Total Assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Borrowings xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx

Subordinated debt xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Deposits & other accounts xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Net inter segment borrowing xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Total liabilities xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Equity xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Total Equity & liabilities xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Contingencies & Commitments xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Prior Year
Profit & Loss

Balance Sheet Segment 1 Segment 2 Segment 3 Segment 4 Segment 5

Net inter segment lending xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx


43.2 Segment details with respect to geographical locations
GEOGRAPHICAL SEGMENT ANALYSIS

(Current Year)
Profit & Loss


Balance Sheet
Net inter segment lendings xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx

(Prior Year)
Profit & Loss


Balance Sheet
Net inter segment lendings xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx

44 TRUST ACTIVITIES
Banks commonly act as trustees and in other fiduciary capacities that result in the holding or placing of assets on behalf of
individuals, trusts, retirement benefit plans and other institutions. Provided the trustees or similar relationship is legally
supported, these assets are not assets of the bank and, therefore, are not included in its balance sheet. If the bank is
Formatofof
engaged in significant trust activities, disclosure of that fact and an indication theAnnual
extent ofFinancial Statements
those activities should be
made in its financial statements because of the potential liability if it fails in its fiduciary duties. For this purpose, trust
nitoring and should be
Total
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
Total
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
Total
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
Total
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx

Total
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
Total
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
Total
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
Total
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
ng of assets on behalf of
lar relationship is legally
nce sheet. If the bank is
hose activities should be Format of Annual Financial Statements
s. For this purpose, trust
45 RELATED PARTY TRANSACTIONS
The Bank has related party transactions with its parent, subsidiaries, associates, joint ventures, employee benefit plans and its directors and Key Management Personnel.
The Banks enters into transacitons with related paties in the ordinary course of business and on substantially the same terms as for comparable transactions with person of similar standing.
Contributions to and accruals in respect of staff retirement benefits and other benefit plans are made in accordance with the actuarial valuations / terms of the contribution plan.
Remuneration to the executives / officers is determined in accordance iwth the terms of their appointment.
Details of transacitons with related parties during the year, other than those which have been disclosed elsewhere in these financial statements are as follows:
Key Key
Other
manage- Joint manage- Joint
Parent Directors Subsidiaries Associates related Parent Directors Subsidiaries Associates
ment venture ment venture
parties
personnel personnel
----------------------------------------------------------------------------------------------------- (Rupees in '000) -----------------------------------------------------------------------------------------------------

Balances with other banks
In current accounts XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
In deposit accounts XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Lendings to financial institutions

Opening balance XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Addition during the year XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Repaid during the year XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Transfer in / (out) - net XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Closing balance XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Investments
Investment made during the year XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Investment redeemed / disposed off during the year XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Provision for diminution in value of investments XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Advances
Addition during the year XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Repaid during the year XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Provision held against advances XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX

Key Key
Other
parties
personnel personnel
----------------------------------------------------------------------------------------------------- (Rupees in '000) -----------------------------------------------------------------------------------------------------

Other Assets
Interest / mark-up accrued XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Receivable from staff retirement fund XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Other receivable
(to be specified separately if > Rs 5 million) XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Provision against other assets XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Borrowings
Borrowings during the year XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Settled during the year XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Subordinated debt
Issued / Purchased during the year XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Redemption / Sold during the year XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Deposits and other accounts

Received during the year XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Withdrawn during the year XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Other Liabilities
Interest / mark-up payable XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Payable to staff retirement fund XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Other liabilities
(to be specified separately if > Rs 5 million) XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Contingencies and Commitments

Other contingencies XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX

nel.
son of similar standing.
the contribution plan.
Other
related
parties
------------------------------------
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX

Other
related
parties
------------------------------------
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX

RELATED PARTY TRANSACTIONS
Key Key
Other
parties
personnel personnel
----------------------------------------------------------------------------------------------------- (Rupees in '000) -----------------------------------------------------------------------------------------------------
Income
Mark-up / return / interest earned XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Fee and commission income XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Dividend income XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Net gain on sale of securities XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Other income (to be specified if > Rs 5 million) XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Expense
Mark-up / return / interest paid XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Operating expenses (to be specified XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
separately if > Rs 5 million)
Insurance premium paid XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
Insurance claims settled XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX
The term 'related party' shall have the same meaning as specified under IAS 24 - Related party disclosures.

Other
related
parties
------------------------------------
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX
XXX

(Current Year)
46 CAPITAL ADEQUACY, LEVERAGE RATIO & LIQUIDITY REQUIREMENTS Rupees in '000
Minimum Capital Requirement (MCR):

Paid-up capital (net of losses) xxxxxx
Capital Adequacy Ratio (CAR):

Eligible Common Equity Tier 1 (CET 1) Capital xxxxxx
Eligible Additional Tier 1 (ADT 1) Capital xxxxxx
Total Eligible Tier 1 Capital xxxxxx
Eligible Tier 2 Capital xxxxxx
Total Eligible Capital (Tier 1 + Tier 2) xxxxxx
Risk Weighted Assets (RWAs):

Credit Risk xxxxxx
Market Risk xxxxxx
Operational Risk xxxxxx
Total xxxxxx
Common Equity Tier 1 Capital Adequacy ratio xxxxxx

Tier 1 Capital Adequacy Ratio xxxxxx
Total Capital Adequacy Ratio xxxxxx
Banks should specify the capital requirements applicable to them including the minimum capital adequacy ratio
requirements.
Banks should also disclose the approach followed by them for determining credit risk, market risk and operational
risk exposures in the capital adequacy calculation.
Leverage Ratio (LR):

Eligiblle Tier-1 Capital xxxxxx
Total Exposures xxxxxx
Leverage Ratio xxxxxx
Liquidity Coverage Ratio (LCR):

Total High Quality Liquid Assets xxxxxx
Total Net Cash Outflow xxxxxx
Liquidity Coverage Ratio xxxxxx
Net Stable Funding Ratio (NSFR):

Total Available Stable Funding xxxxxx
Total Required Stable Funding xxxxxx
Net Stable Funding Ratio xxxxxx
46.1 The full disclsoures on the CAPITAL ADEQUACY, LEVERAGE RATIO & LIQUIDITY REQUIREMENTS as per SBP
instructions issued from time to time shall be placed on the website. The link to the full discloures shall be short and clear
and be provided within this note such as, The link to the full disclosure is avialable at http://
47 RISK MANAGEMENT
The principal risks associated with the banking business are credit risk, market risk, liquidity risk and operational risk. The
banks/DFIs should have comprehensive risk management framework in place for managing these risks which is
constantly evolving as the business activities change in response to credit, market, product and other developments. The
risk management should be guided by number of factors and principles including the formal definition of risk management,
governance, risk appetite, independent risk management and assessment and measurement by tools like Earning at Risk
(EaR), Value-at-Risk (VaR) methodologies with stress testing under different economic scenarios and with diversification
of risks.
All banks/DFIs are required to disclose all the steps taken to ensure identification of risks and compliance with guiding
factors and principles mentioned above. For this, the banks/DFIs are also required to refer to the instructions given to
them by SBP from time to time.

(Prior Year)
Rupees in '000
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
al adequacy ratio
risk and operational
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
EMENTS as per SBP

ures shall be short and clear
risk and operational risk. The

aging these risks which is
and other developments. The
definition of risk management,
nt by tools like Earning at Risk
narios and with diversification
and compliance with guiding

er to the instructions given to

In general, for each type of risk area mentioned above, banks / DFIs must describe their risk management objectives and
policies including :-
- Strategies and processes

- the structure and organization of the relevant risk management function
- the scope and nature of risk reporting and / or measurement systems
- policies for hedging and / or mitigating risk and strategies and processes for monitoring the
continuing effectiveness of hedges / mitigants
The disclosures are required to be made with respect to minimum of the following risks:-
47.1 Credit Risk
The disclosure to credit risk should include the amount that best represents its maximum credit risk exposure at the balance
sheet date with and without taking account of the fair value/forced sale value of any collateral, in the event borrowers fail to
perform their obligations. Further, disclosure should be made regarding the banks'/DFIs' credit risk management objectives
and policies. The banks/DFIs are required to disclose whether they are dependent on the ratings of their portfolio by the
external rating agencies or they have their own rating system. What type of mitigants are used to control credit risks in
various segments and business activities should also be disclosed.
Banks/DFIs are required to provide as much of the specific information listed below as possible in audited financial
statement in addition to the above:-
- The accounting policies and methods it uses to determine specific and general allowances, and explanation on key
assumptions (reference to notes relating to Advances, provisions etc )
- Qualitative information about the nature of credit risk in its activities and describe how credit risk arises in those
activities.
- Definition Techniques and methods used for managing past due and impaired assets
- Use of portfolio credit risk measurement models
- Views on the segment information disclosed
- Credit risk disclosures specified under Basel Accord including the specifications of credit ratings used to determine the
capital requirements in respect of credit risk and the mapping of such ratings to SBP grades.
- The effects of credit risk mitigation techniques, including collateral, guarantees, and legally enforceable netting
agreement (if any)
- Quantitative and qualitative information about its securitization activities and contractual obligations with respect to
recourse arrangements and the expected loses under those arrangements.
Particulars of bank's significant on-balance sheet and off-balance sheet credit risk in various sectors are analysed as
follows:
47.1.1 Lendings to financial institutions
Credit risk by public / private sector
Gross lendings Non-performing lendings Provision held
Current year Prior Year Current year Prior Year Current year
Public/ Government xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Private xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
47.1.2 Investment in debt securities

Credit risk by industry sector
Non-performing
Gross investments Provision held
investments
Agriculture, Forestry, Hunting and Fishing xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Mining and Quarrying xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Textile xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Chemical and Pharmaceuticals xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Cement xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Sugar xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx

Footwear and Leather garments xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Automobile and transportation equipment xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Electronics and electrical appliances xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Construction xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Power (electricity), Gas, Water, Sanitary xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Wholesale and Retail Trade xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Exports/Imports xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Transport, Storage and Communication xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Financial xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Insurance xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Services xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Individuals xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx

Non-performing
Gross investments Provision held
Credit risk by public / private sector investments

*
Industry sectors should be aggregated and reported based on the SBP Standard Industry Classification (SIC) codes.
** All segments where exposure is greater than 1% of total should be disclosed.
47.1.3 Advances
Non-performing
Gross advances Provision held
advances
Agriculture, Forestry, Hunting and Fishing xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Mining and Quarrying xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Textile xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Chemical and Pharmaceuticals xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Cement xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Sugar xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Footwear and Leather garments xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Automobile and transportation equipment xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Electronics and electrical appliances xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Construction xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Power (electricity), Gas, Water, Sanitary xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Wholesale and Retail Trade xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Exports/Imports xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Transport, Storage and Communication xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Financial xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Insurance xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Services xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Individuals xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Credit risk by public / private sector Non-performing

Gross advances Provision held
advances

* Industry sectors should be aggregated and reported based on SBP SIC codes.
47.1.4 Contingencies and Commitments
Amount in Rs '000
Current
year
Agriculture, Forestry, Hunting and Fishing xxxxxx

Mining and Quarrying xxxxxx
Textile xxxxxx
Chemical and Pharmaceuticals xxxxxx
Cement xxxxxx
Sugar xxxxxx
Footwear and Leather garments xxxxxx
Automobile and transportation equipment xxxxxx
Electronics and electrical appliances xxxxxx
Construction xxxxxx

Power (electricity), Gas, Water, Sanitary xxxxxx
Wholesale and Retail Trade xxxxxx
Exports/Imports xxxxxx
Transport, Storage and Communication xxxxxx
Financial xxxxxx
Insurance xxxxxx
Services xxxxxx
Individuals xxxxxx
Others xxxxxx
xxxxxx

Credit risk by public / private sector
Public/ Government xxxxxx

Private xxxxxx
xxxxxx
* Industry sectors should be aggregated and reported based on SBP SIC codes.
47.1.5 Concentration of Advances

The bank top 10 exposures on the basis of total (funded and non-funded expsoures) aggregated to
Rs XXXX (prior year: XXXX) are as following:
(Current
Year)
Rupees in '000
Funded xxxx
Non Funded xxxx
Total Exposure xxxxxx
The sanctioned limits against these top 10 expsoures aggregated to Rs XXXX (prior year: XXXX)
Total funded classified therein (Current Year) (Prior Year)

Provision
Amount Amount
held
OAEM xxxx xxxx xxxx
Loss xxxx xxxx xxxx
Total xxxxxx xxxxxx xxxxxx
For the purpose of this note, exposure means outstanding funded facilities and utilised non-funded facilities as at the
reporting date.
47.1.6 Advances - Province/Region-wise Disbursement & Utilization

(Current Year)
Disbursements Utilization
KPK including
Province/Region Punjab Sindh Balochistan Islamabad
FATA
Punjab xxxx xxxx xxxx xxxx xxxx xxxx

Sindh xxxx xxxx xxxx xxxx xxxx xxxx
KPK including FATA xxxx xxxx xxxx xxxx xxxx xxxx
Balochistan xxxx xxxx xxxx xxxx xxxx xxxx
Islamabad xxxx xxxx xxxx xxxx xxxx xxxx
AJK including Gilgit-Baltistan xxxx xxxx xxxx xxxx xxxx xxxx
Total xxxx xxxx xxxx xxxx xxxx xxxx
(Prior Year)
Disbursements Utilization
KPK including
Province/Region Punjab Sindh Balochistan Islamabad
FATA
Punjab xxxx xxxx xxxx xxxx xxxx xxxx

Sindh xxxx xxxx xxxx xxxx xxxx xxxx
KPK including FATA xxxx xxxx xxxx xxxx xxxx xxxx
Balochistan xxxx xxxx xxxx xxxx xxxx xxxx
Islamabad xxxx xxxx xxxx xxxx xxxx xxxx
AJK including Gilgit-Baltistan xxxx xxxx xxxx xxxx xxxx xxxx
Total xxxx xxxx xxxx xxxx xxxx xxxx
Disbursements mean the amounts disbursed by banks either in Pak Rupee or in foreign currency against loans.
“Disbursements of Province/Region wise” refers to the place from where the funds are being issued by scheduled banks to the borrowers.
“Utilization of Province/Region wise” refers to the place where the funds are being utilized by borrower.
47.2 Market Risk

Market Risk is the risk of loss in earnings and capital due to adverse changes in interest rates, foreign exchange rates,
equity prices and market conditions. Thus market risk can be further described into Interest Rate Risk, Foreign Exchange
Risk and Equity Position Risk.
The banks/DFIs are required to give all the details relating to principal sources of market risk faced by them in both their
trading and banking books along with distinctly differentiating the both books. Banks/DFIs must also describe their market
risk management objectives and policies, including; strategies and processes, the structure and organization of the market
risk management function, the scope and nature of risk reporting and/or measurement systems, policies for hedging and/or
The banks/DFIs are required to give all the details relating to principal sources of market risk faced by them in both their
trading and banking books along with distinctly differentiating the both books. Banks/DFIs must also describe their market
risk management objectives and policies, including; strategies and processes, the structure and organization of the market
risk management function, the scope and nature of risk reporting and/or measurement systems, policies for hedging and/or
mitigating risk and strategies and processes for monitoring and continuing effectiveness of hedges/mitigants.
Banks/DFIs are encouraged to disclose the risk measurement models they use and results produced by these models.
Further, banks/DFIs are also encouraged to give brief on quantitative standards used by them with respect to
ascertainment of market risk impact on relevant factors. Banks/DFIs are also required to make specific disclosures with
respect to approach used to assess the market risk, i.e. Standardized Measurement Method/ Internal Models approach.
The description of portfolios covered under the approach shall also be detailed along with the capital charge required there
against.
47.2.1 Balance sheet split by trading and banking books
Banking Trading Banking Trading
Total
book book book book
Rupees in '000
Cash and balances with treasury banks xxx xxx xxx xxx xxx
Balances with other banks xxx xxx xxx xxx xxx
Lendings to financial institutions xxx xxx xxx xxx xxx
Investments xxx xxx xxx xxx xxx
Advances xxx xxx xxx xxx xxx
Fixed assets xxx xxx xxx xxx xxx
Intangible assets xxx xxx xxx xxx xxx
Deferred tax assets xxx xxx xxx xxx xxx
Other assets xxx xxx xxx xxx xxx
xxx xxx xxx xxx xxx
47.2.2 Foreign Exchange Risk
Disclose the bank's/DFI's foreign exchange risk management objectives and policies. The current or prospective risk to
earnings and capital arising from holding or taking positions in foreign currencies should also be disclosed. The banks/DFIs
should also disclose impacts; positive/negative due to net open position and their likely load in future course of action. In
this regard banks/DFIs are required to indicate their structural position i.e. matched currency position that protects the
bank/DFI against loss from adverse movement in exchange rates, but not necessarily protect the capital adequacy ratio.
The banks/DFIs should discuss the nature and description of their foreign exchange exposures during the year.
Foreign Foreign Net foreign Foreign Foreign

Off-balance Off-balance
Currency Currency currency Currency Currency
sheet items sheet items
Assets Liabilities exposure Assets Liabilities
Rupees in '000 Rupees in '000

United States Dollar xxx xxx xxx xxx xxx xxx xxx
Great Britain Pound Sterling xxx xxx xxx xxx xxx xxx xxx
Euro xxx xxx xxx xxx xxx xxx xxx
Japanese Yen xxx xxx xxx xxx xxx xxx xxx
Other currencies xxx xxx xxx xxx xxx xxx xxx
(to be specified, if material)
xxx xxx xxx xxx xxx xxx xxx

Banking Trading Banking
book book book
Rupees in '000
Impact of 1% change in foreign exchange rates on
- Profit and loss account xxx xxx xxx
- Other comprehensive income xxx xxx xxx
47.2.3 Equity position Risk
The risk arising from taking long or short positions, in the trading book ,in the equities and all instruments that exhibit market
behavior similar to equities. Banks/DFIs are required to disclose their objectives and polices regarding trading in equities.

Banking Trading Banking
book book book
Rupees in '000
Impact of 5% change in equity prices on

gement objectives and
k exposure at the balance

he event borrowers fail to
k management objectives
s of their portfolio by the
to control credit risks in
sible in audited financial
and explanation on key
redit risk arises in those
gs used to determine the
gally enforceable netting
bligations with respect to
sectors are analysed as
Provision held
Prior Year
xxxxxx
xxxxxx
xxxxxx
Rs '000
Provision held
Prior Year
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx

xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx

Provision held
Prior Year
xxxxxx
xxxxxx
xxxxxx
ation (SIC) codes.
Rs '000
Provision held
Prior Year
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
Provision held
Prior Year
xxxxxx
xxxxxx
xxxxxx
Amount in Rs '000
Prior Year
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx

xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx

xxxxxx
xxxxxx
xxxxxx
(Prior
Year)
Rupees in '000
xxxx
xxxx
xxxxxx
(Prior Year)
Provision
held
xxxx
xxxx
xxxx
xxxx
xxxxxx
facilities as at the
(Current Year)
AJK including
Gilgit-
Baltistan
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
AJK including
Gilgit-
Baltistan
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
, foreign exchange rates,

e Risk, Foreign Exchange
ced by them in both their

also describe their market
rganization of the market
olicies for hedging and/or
oduced by these models.
y them with respect to
specific disclosures with
nal Models approach.
ital charge required there
(Prior Year)
Total
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
xxx
ent or prospective risk to

isclosed. The banks/DFIs
uture course of action. In
position that protects the
apital adequacy ratio.
or Year)
Net foreign
currency
exposure
es in '000
xxx
xxx
xxx
xxx
xxx
xxx
(Prior Year)
Trading
book
es in '000
xxx
xxx
ments that exhibit market

ding trading in equities.
(Prior Year)

Trading
book
es in '000
xxx
xxx

47.2.4 Yield / Interest Rate Risk in the Banking Book (IRRBB)-Basel II Specific
Yield/ Interest rate sensitivity position for on-balance sheet instruments is based on the earlier of contractual re-pricing or maturity date and for off-balance sheet instruments is based on
settlement date. This also refers to the non-trading market risk. Apart from the gap analysis between the market rate sensitive assets and liabilities as per the table given below, the
banks/DFIs are required to disclose as the following also:-
- The nature of IRRBB and key assumptions, including assumptions regarding loan repayments and behavior of non-maturity deposits, and frequency of IRRBB
measurements
- The increase (decline) in earnings or economic value ( or any other relevant measures used by management) for upward and downward shocks according to management's method
for measuring IRRBB, broken down by currencies (if any, and than translated into Rupees)

Banking Trading book Banking
book book
Rupees in '000
Impact of 1% change in interest rates on
47.2.5 Mismatch of Interest Rate Sensitive Assets and Liabilities

(Current Year)
Effective Total Exposed to Yield/ Interest risk
Yield/ Over 1 Over 3 Over 6 Over 1 Over 2 Over 3 Over 5
Interest Upto 1 to 3 to 6 Months to 1 to 2 to 3 to 5 to 10 Above
rate Month Months Months Year Years Years Years Years 10 Years
On-balance sheet financial instruments Rupees in '000
Assets
Cash and balances with treasury banks xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Balances with other banks xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Lending to financial institutions xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Investments xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Advances xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Other assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Liabilities
Bills payable xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Borrowings xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Deposits and other accounts xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Liabilities against assets subject to finance lease xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Subordinated debt xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Other liabilities xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
On-balance sheet gap xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Off-balance sheet financial instruments

Documentary credits and short-term trade-related transactions xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx

- forward foreign exchange contracts xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
- forward government securities transactions xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx

- derivatives xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
- forward lending xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Other commitments (to be specified) xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Off-balance sheet gap xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Total Yield/Interest Risk Sensitivity Gap xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Cumulative Yield/Interest Risk Sensitivity Gap xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx

(Prior Year)
Effective Total Exposed to Yield/ Interest risk
Yield/ Over 1 Over 3 Over 6 Over 1 Over 2 Over 3 Over 5
Interest Upto 1 to 3 to 6 Months to 1 to 2 to 3 to 5 to 10 Above
rate Month Months Months Year Years Years Years Years 10 Years
Rupees in '000
On-balance sheet financial instruments
Assets
Cash and balances with treasury banks xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Balances with other banks xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Lending to financial institutions xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Investments xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Advances xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Other assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Liabilities
Bills payable xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Borrowings xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Deposits and other accounts xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Liabilities against assets subject to finance lease xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Subordinated debt xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Other liabilities xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
On-balance sheet gap xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Off-balance sheet financial instruments

- forward foreign exchange contracts xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
- forward government securities transactions xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
- derivatives xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
- forward lending xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Other commitments (to be specified) xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Off-balance sheet gap xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Total Yield/Interest Risk Sensitivity Gap xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Cumulative Yield/Interest Risk Sensitivity Gap xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Also disclose reconciliation of financial assets with total assets and liabilities.
Yield Risk is the risk of decline in earnings due to adverse movement of the yield curve. Interest rate risk is the risk that the value of the financial instrument will fluctuate due to changes
in the market interest rates.
In the case of off-balance sheet financial instruments, disclose information about the extent and nature, including significant terms and conditions that may affect the amount, timing and
certainty of future cash flows. Further, disclose the bank's Yield/ Interest risk management objectives and policies.
The repricing profile should be based on the remaining period to the next interest repricing date. Derivatives financial instruments that have been used for asset and liability management
purposes to hedge exposure to interest rate risk should be incorporated in the repricing profiles of the related hedged assets and liabilities. The loan provisions has to be deducted from
related class of asset

47.3 Operational Risk
Operational Risk is the risk of loss resulting from inadequate or failed internal processes, people and system or from external events
Disclose the strategies, processes, structure and organization, the scope and nature of risk reporting, policies for mitigating operational risk and processes for continuous monitoring of
the effectiveness of mitigants.

t instruments is based on
he table given below, the
to management's method
(Prior Year)
Trading book
es in '000
xxx
xxx
Non-interest
bearing
financial
instruments
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx

xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx

Non-interest
bearing
financial
instruments
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
fluctuate due to changes
ct the amount, timing and
and liability management

has to be deducted from

ontinuous monitoring of

Banks should add a description of type of events which can lead to operational risk.
Further disclose all the steps taken and procedure adopted for Business Continuity and IT related controls and Security of system.
47.3.1 Operational Risk-Disclosures Basel II Specific
The banks / DFIs are required to make disclosure of reasons for using the approaches to assess the capital charge for operational risk The details of losses
arising from the perspective of operational risk definition should also be indicated along with the measures taken to improve the processes.
47.4 Liquidity Risk
Liquidity Risk is the potential for loss to an institution arising from either its inability to meet its obligations or to fund increase in assets as they fall due without
incurring unacceptable cost or losses.
Disclose the strategies, processes, structure and organization, the scope and nature of risk reporting, policies for mitigating liquidity risk and processes for
continuous monitoring of the effectiveness of mitigants.
47.4.1 Maturities of Assets and Liabilities - based on contractual maturity of the assets and liabilities of the Bank
Total Current Year
Over 1 Over 7 Over 14 Over 1 Over 3 Over 6 Over 9 Over 2 Over 3

Upto 1 Over 2 to Over 1 to Over 5
to 7 to 14 days to to 2 to 6 to 9 months to 1 to 3 to 5
Day 3 Months 2 years Years
days days 1 Month Months Months Months year years Years
Rupees in '000
Assets
Cash and balances with treasury banks xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Balances with other banks xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Lending to financial institutions xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Investments xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Advances xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Fixed assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Intangible assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Deferred tax assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Other assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Liabilities
Bills payable xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Borrowings xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Deposits and other accounts xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Liabilities against assets subject to xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
finance lease xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Subordinated debt xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Deferred tax liabilities xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Other liabilities xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx

Net assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx

Share capital/ Head office capital account xxxxxx
Reserves xxxxxx
Unappropriated/ Unremitted profit xxxxxx
Surplus/(Deficit) on revaluation of assets xxxxxx
xxxxxx
Total Prior year
Over 1 Over 7 Over 14 Over 1 Over 3 Over 6 Over 9 Over 2 Over 3

Upto 1 Over 2 to Over 1 to Over 5
to 7 to 14 days to to 2 to 6 to 9 months to 1 to 3 to 5
Day 3 Months 2 years Years
days days 1 Month Months Months Months year years Years
Rupees in '000
Assets
Cash and balances with treasury banks xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Balances with other banks xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Lending to financial institutions xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Investments xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Advances xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Fixed assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Intangible assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Deferred tax assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Other assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Liabilities
Bills payable xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Borrowings xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Deposits and other accounts xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Liabilities against assets subject to xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
finance lease xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Subordinated debt xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Deferred tax liabilities xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Other liabilities xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Net assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx

Reserves xxxxxx
xxxxxx

47.4.2 Maturities of assets and liabilities - based on expected maturities of the assets and liabilities of the Bank
Total Current year

Over 6
Over 1 Over 3 Over 1 Over 2 Over 3 Over 5
Upto 1 Months
to 3 to 6 to 2 to 3 to 5 to 10
Month to 1
Months Months Years Years Years Years
Year
Rupees in '000
Assets
Cash and balances with treasury banks xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Balances with other banks xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Lending to financial institutions xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Investments xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Advances xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Fixed assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Intangible assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Deferred tax assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Other assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Liabilities
Bills payable xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Borrowings xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Deposits and other accounts xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Liabilities against assets subject to finance lease xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Subordinated debt xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Deferred tax liabilities xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Other liabilities xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Net assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx

Reserves xxxxxx
xxxxxx
Total Prior year

Over 6
Over 1 Over 3 Over 1 Over 2 Over 3 Over 5
Upto 1 Months
to 3 to 6 to 2 to 3 to 5 to 10
Month to 1
Months Months Years Years Years Years
Year
Rupees in '000
Assets
Cash and balances with treasury banks xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Balances with other banks xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Lending to financial institutions xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Investments xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Advances xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Fixed assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Intangible assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Deferred tax assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Other assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Liabilities
Bills payable xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Borrowings xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Deposits and other accounts xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Liabilities against assets subject to finance lease xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Subordinated debt xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Deferred tax liabilities xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Other liabilities xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Net assets xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx

Reserves xxxxxx
xxxxxx

47.5 Derivative Risk
Disclose a clear picture of the scope and nature of derivative activities, major risks associated with these activities
and measures taken to mitigate these risks. At the minimum the banks should discuss:-
* The nature, scope and purpose of derivatives business, for trading purposes or hedging purpose and the types of
derivative in which they deal.
* Key aspects of organizational structure central to risk management and control process for trading and derivatives
activities.
* The nature of major risks associated with derivative trading, the standards and methods for measuring the risks and
the measures taken to manage/mitigate the risks. Describe risk management objectives and policies regarding
derivative transactions for each major separate risk area i.e. credit, market, liquidity and operational. These risks can
be described on the bank's/DFI's overall positions in the respective risk sections which follow
* Qualitative and quantitative information produced by their internal risk measurement and management systems on
their risk exposures and their actual performance in managing these exposures.
* Assets and liability management of derivatives.
* Accounting policies in respect of derivative business with sufficient details providing information relating to
recognition, presentation and measurement.
* Dealing of revenues / expenses generated from derivatives transactions, and meaning full summary on how trading
and derivative activities contribute to the banks' earning profile.
48 EVENTS AFTER THE REPORTING DATE
The Bank needs to consider the extent to which events occurring between the statement of financial position date
and the date that the financial statements are authorized to issue should be reflected in the financial statements.
________________________ ___________________ _________

________ ________ ________
President/Chief Executive Chief Financial Officer Directo
Director Director Director

es of the Bank
Above
10
Years
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
Above
10
Years
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx

with these activities
ose and the types of
g and derivatives
asuring the risks and

d policies regarding
onal. These risks can
agement systems on
ormation relating to
ary on how trading
nancial position date

cial statements.
________
Director

13 When income and expense items are presented on a net basis, even though the corresponding financial
assets and financial liabilities on the balance sheet have not been offset, disclose the reason for that
presentation if the effect is significant.
14 When the presentation or classification of items in the financial statements is amended and comparative
amounts are reclassified, disclose the nature, amount of, and reason for any reclassification. When the
presentation or classification of items in the financial statements is amended, but it is impracticable to
reclassify comparative amounts, disclose the reason for not reclassifying and the nature of the changes
that would have been made if amounts were reclassified.
15 Where any property and equipment or asset, acquired with the funds of the bank, is not held in the
name of the bank or is not in the possession and control of the bank, this fact shall be stated, and the
description and value of the property or asset, the person in whose name and possession or control it is
held shall be disclosed.
16 Where information is required about the extent and nature, including significant terms and conditions
that may affect the amount, timing and certainty of future cash flows, terms and conditions that may
warrant disclosure include:
a) the principal, stated, face or other similar amount which, for some derivative instruments, may be
the amount (referred to as the notional amount) on which future payments are based;
b) the date of maturity, expiry or execution;
c) early settlement options held by either party to the instrument, including the period in which, of
date at which, the options may be exercised and the exercise price or range of prices;
d) options held by either party to the instrument to convert the instrument into, or exchange it for,
another financial instrument or some other asset or liability, including the period in which, or date
at which, the options may be exercised and the conversion or exchange ratio(s);
e) the amount and timing of scheduled future cash receipts or payments of the principal amount of
the instrument, including installment repayments and any sinking fund or similar requirements;
f) stated rate or amount of interest/mark-up, dividend or other periodical return on principal and the
timing of payments;
g) collateral held, in the case of a financial asset, or pledged, in the case of a financial liability;
h) in the case of an instrument for which cash flows are denominated in a currency other than the
bank's reporting currency, the currency in which receipts or payments are required;
i) in the case of an instrument that provides for an exchange, information described in items (a) to
(h) for the instrument to be acquired in the exchange; and
j) any condition of the instrument or an associated covenant that, if contravened, would significantly
alter any of the other terms (for example, a maximum debt-to-equity ratio in a bond covenant that,
if contravened, would make the full principal amount of the bond due and payable immediately).
17 Any information required to be given in respect of any of the items in the financial statements shall, if it
cannot be included in such statements, be furnished in a separate note, schedule or statement to be
attached to, and which shall be deemed to form an integral part of the financial statements.
18 All banks operating in Pakistan (whether incorporated in Pakistan or outside Pakistan and whether listed
or not) shall prepare their accounts in accordance with the directives issued by the State Bank of
Pakistan from time to time, the Banking Companies Ordinance 1962, the International Accounting
Standards and International Financial Reporting Standards as notified in the official Gazette by the
Securities and Exchange Commission of Pakistan for listed companies under section 225 of the
Companies Act, 2017.
19 Captions in respect of which no amounts exist may not be reproduced in the financial statements except
in case of Statement of Financial Position and Profit & Loss account.
20 Banks are encouraged to disclose financial highlights of recent periods. They may also consider disclosing
trends in key financial ratios from stakeholders prespective perspective.
21 Disclose the complete disclsoures on the Capital Adequacy, Leverage Ratio & Liquidity Requirements in
accordance with SBP instructions issued from time to time on the banks' website placed alongside the
financial statements of the banks. A link addtess to the disclosures shoul also be given in the Note 46.
22 In case of any transaction requiring classification and disclosure under IFRS 5 - "Non-current assets held for
sale and discontinued operations", a separate line should be presented on the Statement of Financial Position
for such items.
Annexure - I
STATEMENT SHOWING WRITTEN-OFF LOANS OR ANY OTHER FINANCIAL RELIEF

OF RUPEES FIVE HUNDRED THOUSAND OR ABOVE PROVIDED
DURING THE YEAR ENDED __________________
S. Name and Name of individuals/ Father's/ Outstanding Liabilities at beginning of year Principal Interest/ Other financial Total
No. address of the partners/ directors Husband's Principal Interest/ Other Total written-off Mark-up relief (9+10+11)
borrower (with CNIC No.) name Mark-up than Interest/ written-off/ provided
Mark-up waived
1 2 3 4 5 6 7 8 9 10 11 12
Rupees in '000
TOTAL:
*
Relief includes amounts which would be due to the Bank under contractual arrangements whether or not accrued in the books.

ISLAMIC BANKING BUSINESS
The bank is operating ___ (prior year: xxx) Islamic banking branches and ___ (prior year: xxx) Islamic banking windows at
the end of the year.
(Current year)
Rupees in '000
ASSETS
Cash and balances with treasury banks xxxxxx
Balances with other banks xxxxxx
Due from financial institutions 1 xxxxxx
Investments 2 xxxxxx
Islamic financing and related assets - net 3 xxxxxx
Fixed assets xxxxxx
Intangible assets xxxxxx
Due from Head Office 4 xxxxxx
Other assets xxxxxx
Total Assets xxxxxx
LIABILITIES
Bills payable xxxxxx
Due to financial institutions xxxxxx
Deposits and other accounts 5 xxxxxx
Due to Head Office xxxxxx
Subordinated debt xxxxxx
Other liabilities 6 xxxxxx
(xxxxxx)
NET ASSETS xxxxxx
REPRESENTED BY
Islamic Banking Fund xxxxxx
Reserves xxxxxx
Surplus/ (Deficit) on revaluation of assets xxxxxx
Unappropriated/ Unremitted profit 7 xxxxxx
xxxxxx
xxxxxx
CONTINGENCIES AND COMMITMENTS 8
The profit and loss account of the Bank's Islamic banking branches for the year ended XXXXXXX is as follows:
(Current year)
Rupees in '000
Profit / return earned 9 xxxxxx
Profit / return expensed 10 xxxxxx
Net Profit / return xxxxxx
Other income
Fee and Commission Income xxxxxx
Dividend Income xxxxxx
Foreign Exchange Income xxxxxx
Income / (loss) from derivatives xxxxxx
Gain / (loss) on securities xxxxxx
Other Income xxxxxx
Total other income xxxxxx
Total Income xxxxxx
Other expenses
Operating expenses xxxxxx
Workers Welfare Fund xxxxxx
Other charges xxxxxx
Total other expenses xxxxxx
Profit / (loss) before provisions xxxxxx

Provisions and write offs - net xxxxxx

Profit / (loss) before taxation xxxxxx
Taxation xxxxxx
Profit / (loss) after taxation xxxxxx

Annexure - II
) Islamic banking windows at
(Prior Year)
Rupees in '000
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
(xxxxxx)
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
XXX is as follows:
(Prior Year)
Rupees in '000
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx
xxxxxx

xxxxxx
xxxxxx
xxxxxx

Total Total
1 Due from Financial Institutions Rupees in '000
Secured* ( please specify) xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Unsecured xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Bai Muajjal Receiveable from other Financial Institutions xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Bai Muajjal Receiveable from State Bank of Pakistan xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Others ( please Specify) xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
* Details of collateral held against secured financing to financial institutions alongwith rates on such facilities should be disclosed
Cost/ Provision Cost

Surplus / Carrying Provision for Surplus / Carrying
Amortised for /Amortised
(Deficit) Value diminution (Deficit) Value
cost diminution cost
2 Investments by segments:
'Rupees in '000
Federal Government Securities:
-Ijarah Sukuks xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
-Others ( All investments to be specified) xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Provincial Government Securities xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Shares:
-Listed Companies xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
-Unlisted Companies xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
-Listed xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
-Unlisted xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Foreign Securities
-Government securities xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx

-Non Government Debt securities xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
-Equity securities xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Associates
(disclose individually by name) xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Subsidiaries
(disclose individually by name) xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Total Investments xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
(Current
(Prior Year)
Year)
3 Islamic financing and related assets Note Rupees in '000
Ijarah 3.1 xxxxxx xxxxxx
Murabaha 3.2 xxxxxx xxxxxx
Musharaka xxxxxx xxxxxx
Diminishing Musharaka xxxxxx xxxxxx
Salam xxxxxx xxxxxx
Istisna xxxxxx xxxxxx
Other Islamic Modes (to be specified) xxxxxx xxxxxx
Advances against Islamic assets (to be specified) xxxxxx xxxxxx
Inventory related to Islamic financing (to be specified) xxxxxx xxxxxx
Gross Islamic financing and related assets xxxxxx xxxxxx
Less: provision against Islamic financings

- Specific xxxxxx xxxxxx
- General xxxxxx xxxxxx
xxxxxx xxxxxx
Islamic financing and related assets - net of provision xxxxxx xxxxxx

3.1 Ijarah
Current Year
Cost Depreciation
Book Value as
As at Jan 01, Additions / As at Dec 31, As at Jan 01, Charge for the As at Dec 31, at 31 Dec
xxx (deletions) xxx xxx year xxx XXX
-------------------------------------Rupees in 000 -----------------------------------------'

Plant & Machinery xxx xxx xxx xxx xxx xxx xxx
Vehicles xxx xxx xxx xxx xxx xxx xxx
Equipment xxx xxx xxx xxx xxx xxx xxx
Total xxx xxx xxx xxx xxx xxx xxx
Prior Year
Cost Accumulated Depreciation
Book Value as
As at Jan 01, Additions / As at Dec 31, As at Jan 01, Charge for the As at Dec 31, at 31 Dec
xxx (deletions) xxx xxx year xxx XXX
-------------------------------------Rupees in 000 -----------------------------------------'

Plant & Machinery xxx xxx xxx xxx xxx xxx xxx
Vehicles xxx xxx xxx xxx xxx xxx xxx
Equipment xxx xxx xxx xxx xxx xxx xxx
Total xxx xxx xxx xxx xxx xxx xxx
Future Ijarah payments receivable

Current Prior
Later than 1 Later than 1

Not later than Over Five Not later than Over Five
year& less Total year& less Total
1 year years 1 year years
than 5 years than 5 years

Ijarah rental receivables xxx xxx xxx xxx xxx xxx xxx xxx

3.2 Murabaha Note Rupees in '000

Murabaha financing 3.2.1 xxx xxx
Inventory for Murabaha xxx xxx
Advances for Murabaha xxx xxx
xxx xxx
3.2.1 Murabaha receivable - gross 3.2.2 xxx xxx

Less: Deferred murabaha income 3.2.4 xxx xxx
Profit receivable shown in other assets xxx xxx
Murabaha financings xxx xxx
3.2.2 The movement in Murabaha financing during the year is as follows:

Opening balance xxx xxx
Sales during the year xxx xxx
Adjusted during the year xxx xxx
Closing balance xxx xxx
3.2.3 Murabaha sale price xxx xxx

Murabaha purchase price xxx xxx
xxx xxx
3.2.4 Deferred murabaha income
Opening balance xxx xxx
Arising during the year xxx xxx
Less: Recognised during the year (xxx) (xxx)
Closing balance xxx xxx
4 Due from Head Office ( please specify underlying contract and nature of transaction)

5 Deposits (Current Year) (Prior Year)
Total Total
Rupees in '000
Customers
Current deposits xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Savings deposits xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Term deposits xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Financial Institutions
Current deposits xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Savings deposits xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Term deposits xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Current accounts - deposits repayable on demand, non-remunerative

Saving accounts - deposits repayable on demand, remunerative
Vostro accounts should be classified here.
(Current
(Prior Year)
Year)
Rupees in '000
5.1 Composition of deposits
- Individuals xxxxxx xxxxxx
- Government / Public Sector Entities xxxxxx xxxxxx
- Banking Companies xxxxxx xxxxxx
- Non-Banking Financial Institutions xxxxxx xxxxxx
- Private Sector xxxxxx xxxxxx
xxxxxx xxxxxx
5.2 This includes deposits eligible to be covered under insurance arrangements amounting to Rs xxxx.

(Current
6 Charity Fund (Prior Year)
Year)
Opening Balance xxxxxx xxxxxx
Additions during the period

Received from customers on account of delayed payment xxxxxx xxxxxx
Dividend purification amount xxxxxx xxxxxx
Other Non-Shariah compliant income xxxxxx xxxxxx
Profit on charity saving account xxxxxx xxxxxx
xxxxxx xxxxxx
Payments / utilization during the period
Education xxxxxx xxxxxx
Health xxxxxx xxxxxx
Others (to be specified) xxxxxx xxxxxx
(xxxxxx) (xxxxxx)
Closing Balance xxxxxx xxxxxx
Details of charitiy should be given for all charities where amounts exceed Rs 0.5 million.
Disclose details of all charities (irrespective of amount) to related parties.
(Current
(Prior Year)
Year)
7 Islamic Banking Business Unappropriated Profit Rupees in '000
Opening Balance xxxxxx xxxxxx
Add: Islamic Banking profit for the period xxxxxx xxxxxx
Less: Taxation (xxxxx) (xxxxxx)
Less: Reserves (xxxxxx) (xxxxxx)
Less: Transferred / Remitted to Head Office (xxxxxx) (xxxxxx)
Closing Balance xxxxxx xxxxxx

(Current
8 CONTINGENCIES AND COMMITMENTS (Prior Year)
Year)
Rupees in '000
-Guarantees xxxxxx xxxxxx
-Commitments xxxxxx xxxxxx
-Other contingent liabilities xxxxxx xxxxxx
xxxxxx xxxxxx
(Current
9 Profit/Return Earned of Financing, Investments and Placement (Prior Year)
Year)
Rupees in '000
Profit earned on:
Financing xxxxxx xxxxxx
Investments xxxxxx xxxxxx
Placements xxxxxx xxxxxx
Others (Please specify) xxxxxx xxxxxx
xxxxxx xxxxxx
(Current
10 Profit on Deposits and other Dues Expensed (Prior Year)
Year)
Rupees in '000
Deposits and other accounts xxxxxx xxxxxx
Due to Financial Institutions xxxxxx xxxxxx
Others (Please specify) xxxxxx xxxxxx
xxxxxx xxxxxx
11 Pool Management
The Banks should disclose the following in respect of pool management activities:
The number and nature of pools maintained along with their key features and risk & reward characteristics.
Avenues/sectors of economy/business where Modaraba based deposits have been deployed.
Parameters used for allocation of profit, charging expenses and provisions etc. along with a brief description of their major components.
Mudarib Share (in amount and Percentage of Distributable income).
Amount and percentage of Mudarib share transferred to the depositors through Hiba (if any).
Profit rate earned vs. profit rate distributed to the depositors during the year.

1
i)
ii)
iii)
iv)
10
11
12
13
14
15

16
a)
b)
c)
d)
e)
f)
g)
h)
i)
j)
17
18
19
20
21
22
23

GENERAL
The note numbers given are for reference purposes. Further details may be given, if considered necessary, by way of
additional note(s).
Except for the first financial statements laid before the shareholders of the bank financial statements shall also give the
corresponding figures for the immediately preceding financial year. This requirement shall, in case of banks required to
prepare half yearly financial statements, be applicable to the immediately preceding corresponding period.
The figures in the financial statements may be rounded off to the nearest thousand.
The following shall be disclosed in the financial statements namely:
All material information necessary to make the financial statements clear and understandable;
If a fundamental accounting assumption , namely, going concern, consistency and accrual is not followed in preparation of
financial statement, that fact together with the reason thereof:
Particulars of any charge on the assets of the bank to secure the liabilities of any other person including, where practicable,
the amount so secured (particulars of beneficiary alongwith relationship to the bank or directors).
Change in an accounting policy that has material effect in the current year or may have a material effect in the subsequent
years together with reasons for the change and the financial effect of the change, if material.
Where any material item shown in the financial statements or included in amounts shown therein cannot be determined with
substantial accuracy, an estimated amount described as such shall be included in respect of that item together with the
description of the item.
No liability shall be shown in the balance sheet or the notes thereto at a value less than the amount at which it is repayable
(unless the quantum of repayment is at the option of the bank) at the date of the balance sheet or if it is not then repayable, at
the amount at which it will first become so repayable thereafter, less, where appropriate, reasonable deduction for discount
until that date.
If in the opinion of the directors any of the current assets have, on realization in the ordinary course of the bank's business, a
value less than the amount at which they are stated in the financial statements, a disclosure of the fact that the directors are of
that opinion together with their estimates of the realizable value and the reasons for assigning higher values in the balance
sheet shall be required.
Terms and expressions not defined in the Banking Companies Ordinance, 1962 have the same meaning as in the Companies
Act, 2017 unless there is anything repugnant in the subject or context.
Wherever the words " to be specified " have been used in the Notes, it connotes that only such amounts are to be disclosed
which are material.
Disclose, together with a commentary by management, the amount of significant cash and cash equivalent balances held by
the bank that are not available for use by the bank.
The amount at which any asset or liability is stated in the balance sheet should not be off-set by the deduction of another
liability or asset unless a legal right of set off exists and the off-setting represents the expectation as to the realization or
settlement of the asset or liability.
Income and expense items should not be off-set except for those relating to hedges and to assets and liabilities which have
been offset in accordance with point 11
When income and expense items are presented on a net basis, even though the corresponding financial assets and financial
liabilities on the balance sheet have not been offset, disclose the reason for that presentation if the effect is significant.
When the presentation or classification of items in the financial statements is amended and comparative amounts are
reclassified, disclose the nature, amount of, and reason for any reclassification. When the presentation or classification of
items in the financial statements is amended, but it is impracticable to reclassify comparative amounts, disclose the reason for
not reclassifying and the nature of the changes that would have been made if amounts were reclassified.
Where any property and equipment or asset, acquired with the funds of the bank, is not held in the name of the bank or is not
in the possession and control of the bank, this fact shall be stated, and the description and value of the property or asset, the
person in whose name and possession or control it is held shall be disclosed.
Where information is required about the extent and nature, including significant terms and conditions that may affect the
amount, timing and certainty of future cash flows, terms and conditions that may warrant disclosure include:
the principal, stated, face or other similar amount which, for some derivative instruments, may be the amount (referred to as
the notional amount) on which future payments are based;
the date of maturity, expiry or execution;
early settlement options held by either party to the instrument, including the period in which, of date at which, the options may
be exercised and the exercise price or range of prices;
options held by either party to the instrument to convert the instrument into, or exchange it for, another financial instrument or
some other asset or liability, including the period in which, or date at which, the options may be exercised and the conversion
or exchange ratio(s);
the amount and timing of scheduled future cash receipts or payments of the principal amount of the instrument, including
installment repayments and any sinking fund or similar requirements;
stated rate or amount of interest/mark-up, dividend or other periodical return on principal and the timing of payments;
collateral held, in the case of a financial asset, or pledged, in the case of a financial liability;
in the case of an instrument for which cash flows are denominated in a currency other than the bank's reporting currency, the
currency in which receipts or payments are required;
in the case of an instrument that provides for an exchange, information described in items (a) to (h) for the instrument to be
acquired in the exchange; and
any condition of the instrument or an associated covenant that, if contravened, would significantly alter any of the other terms
(for example, a maximum debt-to-equity ratio in a bond covenant that, if contravened, would make the full principal amount of
the bond due and payable immediately).
Any information required to be given in respect of any of the items in the financial statements shall, if it cannot be included in
such statements, be furnished in a separate note, schedule or statement to be attached to, and which shall be deemed to form
an integral part of the financial statements.
All banks operating in Pakistan (whether incorporated in Pakistan or outside Pakistan and whether listed or not) shall prepare
their accounts in accordance with the directives issued by the State Bank of Pakistan from time to time, the Banking
Companies Ordinance 1962, the International Accounting Standards and International Financial Reporting Standards as
notified in the official Gazette by the Securities and Exchange Commission of Pakistan for listed companies under section 225
of the Companies Act, 2017.
Captions in respect of which no amounts exist may not be reproduced in the financial statements except in case of Statement
of Financial Position and Profit & Loss account. However, Islamic banks are allowed not to show the line item "Liabilities
against assets subject to finance lease" in their Statement of Financial Position until such circumstance arises, which requires
the bank to show this head. Further, Islamic Banks can use the terms for their Statement of Financial Position and Profit &
Loss account as given in Annexure-II Statement of Financial Position and Profit & Loss account.
Banks are encouraged to disclose financial highlights of recent periods. They may also consider disclosing trends in key
financial ratios from stakeholders perspective.
Disclose the complete disclosures on the Capital Adequacy, Leverage Ratio & Liquidity Requirements in accordance with SBP
instructions issued from time to time on the banks' website placed alongside the financial statements of the banks. A link
address to the disclosures should also be given in the Note 46.
In case of any transaction requiring classification and disclosure under IFRS 5 - "Non-current assets held for sale and
discontinued operations", a separate financial statement line item should be presented on the Statement of Financial Position
and disclosures required under the financial reporting standards should be presented.
In case of any transaction involving treasury shares of the Bank, necessary disclosures as required by the approved
accounting standards as applicable in Pakistan should be presented.

The Second Schedule To The Banking Companies Ordinance, 1962

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The Second Schedule To The Banking Companies Ordinance, 1962

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THE SECOND SCHEDULE TO THE BANKING COMPANIES ORDINANCE, 1962

(See Section 34)

STATEMENT OF FINANCIAL POSITION AS AT ____________

Note (Current Year)

CONTINGENCIES AND COMMITMENTS 24

________________________ ___________________ ___________ ___________ ___________

Format of Annual Financial Statements

Format of Annual Financial Statements

Note (Current Year)

Mark-up/Return/Interest Earned 26 xxxxxxxx

NON MARK-UP/INTEREST INCOME

Fee and Commission Income 28 xxxxxxxx

Total Income xxxxxxxx

NON MARK-UP/INTEREST EXPENSES

Operating expenses 31 xxxxxxxx

Other charges 32 xxxxxxxx

Total non-markup/interest expenses xxxxxxxx

Profit / (Loss) Before Provisions xxxxxxxx

PROFIT/(LOSS) BEFORE TAXATION xxxxxxxx

PROFIT/(LOSS) AFTER TAXATION xxxxxxxx

Basic Earnings/(Loss) per share 35 xxxxxxxx

Diluted Earnings/(Loss) per share 36 xxxxxxxx

________________________ ___________________ ___________ ___________ ___________

Format of Annual Financial Statements

Format of Annual Financial Statements

Profit after taxation for the year xxxxxx

Other comprehensive income

________________________ ___________________ ___________ ___________ __________

Format of Annual Financial Statements

Format of Annual Financial Statements

Profit after taxation for the year xxxxxx

Other comprehensive income

Components of comprehensive income not reflected in equity

Total comprehensive income xxxxxx

The annexed notes 1 to 49 form an integral part of these accounts.

________________________ ___________ ___________ ___________

Share capital/ Capital Statutory Revenue Surplus/(Deficit) on revaluation of

Transfer from surplus on revaluation of

Transactions with owners, recorded

Issue of share capital xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx

Transfer from surplus on revaluation of

Transactions with owners, recorded

Issue of share capital xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx

________________________ ___________________ ___________ ___________ ___

Format of Annual Financial Statements

xxxxxxxx xxxxxxxx xxxxxxxx

xxxxxxxx xxxxxxxx xxxxxxxx

xxxxxxxx xxxxxxxx xxxxxxxx

xxxxxxxx xxxxxxxx xxxxxxxx

xxxxxxxx xxxxxxxx xxxxxxxx

xxxxxxxx xxxxxxxx xxxxxxxx

xxxxxxxx xxxxxxxx xxxxxxxx

xxxxxxxx xxxxxxxx xxxxxxxx

xxxxxxxx xxxxxxxx xxxxxxxx

xxxxxxxx xxxxxxxx xxxxxxxx

xxxxxxxx xxxxxxxx xxxxxxxx

xxxxxxxx xxxxxxxx xxxxxxxx

xxxxxxxx xxxxxxxx xxxxxxxx

ue of bonus shares or any reserve not regarded

cluding general banking risks reserve and other

unts. Disclose as a note, any proposed dividend

Format of Annual Financial Statements

Note (Current Year)

____________ _ _ _ _____

____________ _ _ _ _____

____________ _ _ _ ____

__________________ _ _ _____

____________ _ _ _____ _

____________ _ _______