Internship Report

On
Non-Performing Investment and Profitability: A Study On Export Import
Bank of Bangladesh Limited, Tangail Branch .

Submitted to:
Department of Business Administration
City University

Under the Supervision of:

Udayshankar Sarkar
Lecturer in Finance
Department of Business Administration
City University

Submitted by:
Md. Ashikur Rahman
ID No: 153401336
Batch: 40th
Major in HRM
Program: BBA
City University

On The Job Experience At

EXIM BANK
Tangail Branch,
Tangail

Date of Submission: 25 december, 2020

 Letter of Transmittal

25 December, 2020
Udayshankar Sarkar
Lecturer
Department of Business Administration
City University
Ashulia, Savar, Dhaka.

Subject: Submission of Internship Report on “Non-Performing Investment and

Profitability: A Study on Export Import Bank of Bangladesh Limited, Tangail
Branch.”

Honorable Sir,
With due respect, I have the honor to place my internship report on "Non-Performing
Investment and Profitability : A Study On Export Import Bank of Bangladesh
Limited, Tangail Branch ” for the partial fulfillment of the requirements of completion
of my BBA program. With a view to pragmatic exposure over practical arena, I was
assigned this topic.

To get through this report based on my cognition and analysis I exerted my full efforts
and zeal. I have work heard in preparing this report and tried to make the report clear and
comprehensive within the constraints. I sincerely believe that this report will fulfill the
purpose.

Thanking you for your kind supervision.

Sincerely yours

……………………………

Md.Ashikur Rahman
ID No: 153401336
Batch:40th
Major in HRM
Department of Business Administration,
City University.
 Declaration

I do here by solemnly declare that the work presented in this internship report titled ," Non-
Performing Investment and Profitability: A Study On Export Import Bank of
Bangladesh Limited, Tangail Branch” is an original work done by me under supervision
of Udayshankar Sarkar, Lecturer, Department of Business Administration, City University.
No part of this report has been previously submitted to any other University / College /
Institution/
Organization for any academic certificate / degree / diploma / qualifications.

The work I have presented does not breach any existing copyright and no portion of this
report is copied from any work earlier for a degree or otherwise.

I further undertake to indemnify the department against any loss or damage arising from
breach of the forgoing obligation, if any.

……………………………….

Md.Ashikur Rahman
ID No: 153401336
Batch:40th
Program: BBA
Major: HRM
Department of Business Administration,
City University.
 Certificate of Approval

With Regard to this report titled, ” Non-Performing Investment and Profitability : A

Study On Export Import Bank Of Bangladesh Limited, Tangail Branch” submitted
by Md.Ashikur Rahman, ID:153401336, to the Dept. of Business Administration of City
University for the degree of Bachelor of Business Administration, I clarify That:

1.He had carried out internship work under my direct supervision and guidance from
September 2020 to December 2020.

2. The entire report comprises the candidate's own work and personal achievement and
that is a bona fide work done by her.

3. This report does not contain any conjoint internship work with me or with anyone
else.

………………………………….
Signature of the Supervisor.

Udayshankar Sarkar
Lecturer
Dept. of Business Administration,
City University
 Acknowledgement

First & foremost, I would like to pay my gratitude to the almighty Allah who has given me
the strength and ability to complete the report within the time on “Non-Performing
Investment and Profitability: A Study On Export Import Bank of Bangladesh Limited,
Tangail Branch.”
I would like to express my gratitude to my honorable academic supervisor Udayshankar
Sarkar, Lecturer, Department of Business Administration, City University for his
constructive supervision and instructions. Because of his kind supervision and guidance, I am
able to complete my internship report properly.
I most sincerely express my thanks & gratitude to Ramzan Ali, First Asst. Vice President
of Export Import Bank of Bangladesh Limited, Tangail Branch, Tangail for giving me the
educational internship opportunity.
I am also thankful to Mr. Mostofa Shaukat Imran, Senior Principal Officer of Export
Import Bank of Bangladesh Limited, Tangail Branch, Tangail who assisted me with his
valuable time and suggestions and with relevant information.
I express my sincere gratitudeto Md. Rakibul Hasan, Senior Officer of Export Import
Bank of Bangladesh Limited whose cordial attitude and extending help which enable me
to prepare this internship report properly.
I also express my gratitude to Mohammad Lutfur Rahman, Senior Officer of Export Import
Bank of Bangladesh Limited who help me cordially to prepare this report timely.
I would like to express my thanks to all the personnel of Export Import Bank of Bangladesh
Limited, Tangail Branch, Tangail who have helped me by contributing their time and
providing me with information related to the topic, I appreciate their consideration.

Ashikur Rahman
ID No: 153401336
Batch: 40th
Major in HRM
Department of Business Administration
City university.
 Table of content

SL Particulars Page no.

Executive summary X
Chapter One: Introduction
1 Introduction 2
1.1 Origin of the Report 3
1.2 Objectives 3
1.3 Scope and Limitation of the Study 4
Chapter Two: Methodology
2
i. Sources of Data 6
ii. Techniques of Data Analysis 6
iii. Data Analysis Plan 7
Chapter Three: Organizational Overview
3 3.1 Concept Of Bank 9
3.2 Establishment Of Shariah Banking System 9
In
3.3 History Of EXIM Bank 9
3.4 Converted To Shariah Bank From 10
Conventional Bank
3.5 Banking With Shariah Principles 10
3.6 Nature of Business of the Organization 10
3.7 EXIM Bank's Motto 11
3.8 Vision and Mission of EXIM Bank 11
3.9 Overall Strategic Objectives 11
3.10 Products and Services of EXIM Bank 12
3.11 Organizational Overview 14
3.12 Number of Branches and ATM Booth of 15
EXIM
3.13 The Activities of EXIM Bank Foundation 15
3.14 Overview of Tangail Branch 16
3.15 Analysis of Performance Indicators of EXIM 17
Bank Ltd
Chapter Four: Internship Experience
4 4.1 Work Details, Observation and Learning 19
4.2 My Working Days at the Bank 19
Chapter Five: Description of Non-Performing Investments
5 5.1 Investment 22
5.2 Non-Performing Investment 22
5.3 Causes of Non-Performing Investment 23
5.4 Impacts of Non-Performing Investment 23
5.5 Vicious Cycle of NPI in the Business 24
Process that Cripple the Investment and
 Economy
5.6 Way to Determine Non-Performing Portfolio 25
as Preventive Measures
5.7 Non-Performing Investments in Bangladesh 26
5.8 Non-Performing Investments Ratio in 27
Bangladesh
Chapter Six: Analysis & Findings
6 6.1 Analysis of Non-Performing Investment and 29
Profitability
6.2 Findings of the Study 35
Chapter Seven: Conclusion & Recommendations
7 7.1 Recommendations 37
7.2 Conclusion 38
Bibliography 39

List of Table
Table No Particular page

3.1 Showing Branches of EXIM Bank in 15

Different Division
3.2 Performance Indicators of EXIM Bank 17
of Bangladesh Limited
6.1 Status of Investment Based on 29
Repayment
6.2 Year wise Investment 31

6.3 Yearly Non-Performing Investment 32

6.4 Year wise Provision 33

6.5 Yearly Profit Performance 34

6.6 Yearly NPI, Provision and profit 35

List of Figure
Figure No Particulars Page No

6.1 Year wise Decrease in Investment 31

6.2 Increase of NPI Related to Respective 32
Year

6.3 Provision kept on Investment 33

6.4 Last 3 Years Profit Earned by EXIM 34

Bank, Tangail Branch

List of Abbreviations
BBA: Bachelor Of Business Administration

EXIM: Export Import

NRB: Non Resident Bangladeshi

GDP: Gross Domestic Product

SME: Small and Medium Enterprise

DD: Demand Draft

AD: Authorized Dealer

L/C: Letter of Credit

FC: Fixed Cost

MTO: Money Transfer Operator

MSD: Mudaraba Saving Deposit

AWCD: Al-Wadia Current Deposit

MSND: Mudaraba Special Notice Deposit

MTDR: Mudaraba Term Deposit Receipt

IME: International Money Express

FY: Fiscal Year

SWIFT: Society for Worldwide Interbank Financial Telecommunications

Executive Summery
This report is a pre-requirement for the completion of four years BBA program which is
prepared for completion of the internship program to get knowledge of practical banking
activities. The report is executed after completion of three months' internship program at Export-
Import Bank of Bangladesh Limited, Tangail Branch. Export-Import Bank of Bangladesh
Limited is one of the sharia-based Islamic banks in Bangladesh. Export Import Bank of
Bangladesh Limited believes in the vision of “Together Towards Tomorrow". To achieve the
desired goal, the bank is always trying its best at its all stage of the operational environment. To
cope with the rapidly changing competitive environment the bank is secured by its strategic plans
and networking.

A Non-Performing Investment (NP Investment) is an investment that is in default or close to

being in default. NP Investment is a common Phenomenon for the banking industry in
Bangladesh. Non-performing investment started at the early stage of Liberation. During 1980
and 1990 privatization and liberation of the Banking sector could not control non-performing
investment. Some Investments become non-performing after being in default for 90 days, but
this depends on the contract terms. The rate of default investment at the bank went up by a hefty
26.38 percent or Tk.19,608crore last year, exposing the precarious condition of the banking
sectors.

Poor lending practice, lack of corporate governance, and government interference in the bank
are the reasons behind this. Macro-economic factors and low GDP growth increase crimes,
hartals, unemployment, change in political condition and frequent policy also affect NP
Loan/Investment. For those reasons investment becomes the default.

The amount of non-performing investment stood at Tk93,911 crores at the end of 2018, which
was Tk. 74,303 crores a year ago according to data from the central bank. The non-
performing investment now accounted for 10.30 percent of the banking sector's total
investments, up from 9.31 percent in 2017.

There are more private financial institutions in Bangladesh but my assignment goes on
Export-Import Bank of Bangladesh Limited. Non-performing Investment effects on bank's
profitability. Non-performing investment is related to profit. Investment is the major source of
a bank's income but non-performing investment affect the profit of EXIM = Bank, Tangail
Branch.
Chapter One
Introduction
Introduction
Banking site of Bangladesh is one among the main sectors, which contributes significantly to the
economy. Bank means financial institution; its prime concern is to accumulate society's reserve
and provides the excess as loans (Ahamed.M.,2014). it is the bank's main theme or way of
earning profit. Banks usually collects household's funds at a lower rate and gives assistance to
industrial and different development sector at a high rate. By encourage productive sector to
grow ahead. They employ and divert the funds in such avenues which are aimed to develop
country's economy and national wealth.

In Bangladesh here larger part of the populace Muslim holds. However, no Islamic, banking yet
the conventional financial industry was created here till 1983. In any case, interest is totally
disallowed in Islam. the most point of customary banking is to bring in benefit by acquiring and
loaning cash in return of Revenue. Subsequently there's an out of line rivalry among the
investors and thusly the clients. The individuals of this nation are significantly dedicated to
Islamic way of life as revered inside the heavenly Quran and thusly the Sunnah. Normally it
stays somewhere down in their souls to mold and style their monetary lives as per the statutes of
Islam. The philosophical thinking basic the standards of the Islamic monetary framework (weaith
amassing and abundance conveyance) that is reasonable, extend and impartial towards the rich
minority of the cost of the helpless larger part. the final word point is to spread financial equity
among all individuals regardless of their whereabouts (Hasan.R.S and Kayed. M,K, 2007)

Interests in traditional business banks are upheld ensured head and acquiring a fixed measure of
pay. In Islamic banking, the idea of speculation is unique. In spite of the fact that the client stores
the money in order to acquire additional pay for his/her head and returns aren't ensured. Assume
the Islamic bank misfortunes cash because of a surprising business disappointment. during this
case, the bank isn't helpless to pay the money to its client. (Note: The disappointment of a
venture isn't regular in Islamic banks in light of the fact that the banks are extremely worried
about their clients and settle on their investment decisions shrewdly. On the off chance that they
didn't they before long would haven't any clients whatsoever)

Non performing credit or resource alludes to those resources from which banks not premium or
portion installments. NPI is sorted into four standards. The most exceedingly awful situation is
awful/misfortune account. Banks are battling now to deal with NPI. NPL for Islamic banks are
considered as characterized speculations or non-performing ventures (NPI). NPI can influence
the elements of the bank (Rahman.B.& Jahan. N 2018)

2
1.1 0rigin of the Report

The report named "Non-Performing Speculation and Productivity: An investigation on the Fare
Import Bank of Bangladesh Restricted, Tangail Branch" is that the aftereffects of a quarter of a
year entry level position program in Fare Import Bank of Bangladesh Restricted (EXIM),
Tangail Branch.
Internship is a great opportunity to gain ideas, knowledge, experience with applying
academic knowledge. Through the internship program, a student gets the opportunity to face
with real business world. Internship program can help a student to be self-confident,
experienced, skilled and eligible for enter into a new job. The program covers a period of 12
weeks of organizational experience.
It's a necessary piece of my graduation. I got an opportunity to do my temporary position in an
eminent private bank. My scholastic chief Division of Business Organization, City University
endorsed the point and permitted me to set up the report as a component of the satisfaction of
temporary job necessity just as gave me proper rules.

1.2 Objectives
The report has been conducted as partial fulfillment of requirement of the Bachelor of
Business Administration (BBA) Program. The objective of the report are divided into two
parts, one is general objective and another is specific objective.

General objective
The general objective of the report is to know about the non-performing investment and
profitability condition of Export Import Bank of Bangladesh Limited, Tangail Branch.
Specific Objectives
The specific objectives of the study are:
 To gather knowledge about NPI and it’s category and provisioning.
 To get concept of overall banking activities and it's effect on profit.
 To get idea about various investment of the bank.

3
1.3 Scope & Limitation of the study

Scopes
For preparing internship report on Exim Bank, Tangail Branch, all the information has been
collected from Tangail Branch of EXIM Bank. The Branch manager and other employees
helped a lot to find data and relevant Information. Supervisors in the workplace were very
helpful in case of data collection and interpretation. Annual Reports of EXIM Bank provided
required information. Moreover, this study searched banks web sites mainly for procuring
relevant information and making comparative analysis.
Limitations
 In sufficient supply of books and journals.
 Lack of experience to prepare standard report.
 Some essential information could not be collected due to privacy policy of the bank.
 Time was the first limitation as the duration of the program.

4
CHAPTER TWO
Methodology

5
Methodology
This report has been prepared on the idea of working experience gained during the period of
internship. to organize this report, the paper undergone conference and collected data. This report
is performed supported the knowledge extracted from different sources collected by employing a
specific methodology.
I. Sources of Data
Information collected to decorate the report is from primary also as secondary sources:

Primary Sources
 Discussion with bank officers.
 Works in several departments of the bank.

Secondary Sources
 Annual Reports of EXIM Bank of Bangladesh Limited .
 Relevant papers of EXIM Bank of Bangladesh Limited
 Manual of investment department
 Unpublished data
 Different text books
 Different circulars of EXIM Bank
 Web sites of Bangladesh Bank
 Web Site of EXIM Bank Bangladesh Limited.
 Website of Bangladesh bank.

II. Techniques of Data Analysis

After collection of knowledge from different sources I have analyzed all the info in logical
order. The data have analyzed through appropriate tools and techniques like as Microsoft
Excel and Microsoft Word.

6
III. Data Analysis Plan

Effective data analysis plan makes the report more pragmatic and reasonable. So as to
make my report more effective I also tried my level best to make an effective data analysis
plan from the beginning of my report. I have focused on Non-Performing Investment of
EXIM Bank of Bangladesh Ltd. especially on Tangail branch. This study shows some
figures and tables which provides information regarding Non-Performing Investment and
profitability EXIM Bank, Tangail Branch.

7
Chapter Three
Organizational Overview

8
3.1 Concept of Bank
In general, sense Bank may be a financial organization that deals with the cash. Bank may be
a Govt, approved financial organization which collect / receive fund from surplus unit,
repayable on demand or otherwise and deploy to the deficit unit duly observed some rules and
regulations. Banks are a profit making institution that holds the deposit of the individuals and
business in checking and saving account then uses these funds to form loans.
Islami Bank may be a financial institution/organization which can not receive or pay
profit/interest in any of its forms and its all activities  are going to be in accordance with the
principles of Islamic Shariah. consistent with the planet Development Report "Islamic banks
offer savers risky open ended open-end fund certificates rather than fixed interest deposits.

3.2 Establishment of Shariah Banking System in Bangladesh

Bangladesh is that the biggest Muslim nation inside the universe of which 90% are Muslim.
Islamic financial industry began activity in Bangladesh in 1983 with the foundation of first
"Islamic Bank of Bangladesh Restricted." at that point, five all the more undeniable Islamic
banks and 20 Islamic financial parts of 10 traditional banks include began their tasks inside the
private area on the possibility of Islamic Shariah..

3.3 History of EXIM Bank

Export Import Bank of Bangladesh Restricted was set up inside the year 1999 under the initiative
of late Mr. Shahjahan Kabir, Organizer Executive who had an all-inclusive fantasy about gliding
a business bank which may add to the financial improvement of our nation. He had an all-
inclusive encounter as a legitimate investor. a gaggle of profoundly qualified and effective
business visionaries got their hands together with the author administrator to emerge his fantasy.
In fact, every one of them substantiated themselves in their individual business as best star with
their undertaking, knowledge, persevering and ability business. Among them, Mr. Nazrul Islam
Mazumder turned into the Noteworthy Administrator after the downfall of the good originator
director The Bank begins working from third August, 1999 with its name as Bengal Fare Import
Bank Restricted. On sixteenth November 1999, it had been renamed as Fare Import Bank of
Bangladesh Restricted with Mr. Alamgir Kabir on the grounds that the Originator Counselor and
Mr. Mohammad Lakiotullah on the grounds that the Organizer chief individually. By their down
to earth choice and the executives orders inside the financial framework as far as execution,
development and magnificent administration. The bank began its activity with an underlying
approved capital of Tk.50 million and settled up capital of Tk.10.5 million.

9
3.4 Converted To Shariah Bank From Conventional Bank
From 19 july, 2004 Exim Bank Converted its banking operation into Islamic Banking based
on Islamic Shariah. The Board of Directors also established a Shariah Board to render its
banking services to Islamic Banking Principles.

3.5 Banking With Shariah Principles

Export import Bank of Bangladesh Restricted is that the first bank in Bangladesh who has
changed over reserved its activities of regular banking into Shahriah Based banking since
July/2004, They offer financial administrations for Muslims and non-Muslims the same
permitting our clients decision and versatility in their reserve funds and ventures. Their items are
affirmed by our Shariah Board Containing Veteran Muslim researchers of our nation who are
master out and out issues of Islamic money. the technique by which Noriba's speculation are
planned and executed permits the Bank to supply a combination of Shariah consistence and
capital Business sectors ability that is extraordinary all through the planet. Noriba is focused on
the severe adherence to the prerequisites of Shariah Board. When the given item or exchange has
been organized, the Noriba Shariah Board cautiously screens it for consistence prior to giving
last endorsement for its execution. This control instrument ensures that every one parts of
Noriba's eventual outcomes and banking exchanges are in adherence with the principles of the
Shariah.

3.6 Nature of Business of the Organization

 Overall operations of the bank are conducted according to Islamic Sharia where profit
is the legal alternative to interest .
 Investment policy of bank follows different means approved by Islamic Sariah based
on Quran & Sunnah .

 EXIM Bank is committed towards establishing welfare oriented banking system,

economic enlistment of the low-income group of people, create employment
opportunities.
 According to the needs and demands of the society and the country as a whole the
Bank invests money to different Halal business. The Bank is committed to establish
an economic system through social justice and equal distribution of wealth.
 It is committed to bring about changes in the underdeveloped rural areas for ensuring
balanced socio economic development of the country through Investment program.
 To render improved services to the clients imbued with Islamic spirit of brotherhood,
peace fraternity and by developing an institutional cohesion.
 The Bank is contributing to CSR.

10
3.7 EXIM Bank's Motto

"Together Towards Tomorrow".

3.8 Vision and Mission of Exim Bank

Vision
Export Import Bank of Bangladesh limited (Exim Bank) trusts in harmony with its clients, in its
walk making a course for development and progress with administration. To accomplish the
wanted objective, there will be consistent quest for greatness in consistence with the Islamic
Shariah.

Misson
The bank's mission gives emphasis :
 To provide quality financial services especially in Foreign Trade.
 To continue a contemporary technology based professional banking environment.
 To maintain corporate & business ethics and transparency at all levels.
 Sound Capital Base.
 To ensure sustainable growth and establish full value to the honorable stakeholders.
 To fulfill its social commitments and,
 Above all, to add positive contribution to the national economy.

3.9 Overall Strategic Objectives

 To ensure inflow of funds at combinations of least possible cost.
 To enhance versatility and diversification through the penetration of new market
segments, thereby fulfilling unmet needs.
 To extend financial assistance to the public, living at dispersed locations by
expanding the network of branches.
 To improve administrative and organizational structures in order to prepare the
platform for best practices of corporate governance.

11
3.10 Products and Services of Exim Bank Ltd
3.10.1 Retail Banking: Retail banking, is also known as consumer banking
 Deposit Products
 Al-Wadeeah Current Deposit.
 Mudaraba Saving Deposit
 Mudaraba Term Deposit.
 Mudaraba Scheme Deposit.

 Investment of EXIM bank

As a third era driving business bank working under Islamic Shariah, EXIM bank
gives/bargains in an assortment of banking administrations including wide scope of store
what's more, speculation items, unfamiliar trade, settlement and other auxiliary
administrations with the help of generally complex/present day IT and expert
administration. The venture arrangement of the bank involves enhanced regions with all
broadly recognized thirst areas/zones of business and industry
Profit and loss sharing:
 Mudaraba: Mudaraba is a kind of partnership business where profit will be
distributed as per agreed ratio and loss will be incurred by the bank.
 Musharaka: Musharaka means sharing. This is a kind of partnership business
where Bank gives money to client for investing if loss incurred, it will be shared
capital ratio and if profit will be distributed agreed ratio.
Buying and Selling Basis:
 Murabaha: This is contract sale on profit. Here seller (Bank) expressly mention
the
cost of sold commodity it has incurred and sales it another person (client) by
adding some profit.
 BaiMu'azzal: This is a differed payment system. BaiMu'azzal is a contract in
which
client wishing to purchase any types of goods request to the bank procure the items
and sell them to him at a price payable to future date in lump sum or installment
basis.
 Bai-Salam: It is an advance sale in Bai-Salam mode. The seller (client) undertakes
to the buyer (Bank) to supply specific goods at a future date in exchange of an
advanced price fully paid at spot.
 Bai-Istisna: Bai-Istisna mode is related with manufacturing and construction work.

12
Rental Basis:
 Izara: Izara is straightforward terms suggests renting or employing of an actual resource.
The bank as proprietor of the resource, renting out the resource for its customer against
foreordained rental for a concurred timeframe.
 Ijara Bil Baia: In this mode Bank will invest on durable assets like machinery,
equipment, transport, land & building etc.
 HPSM: It is a special type of contract under which a customer and the bank jointly
purchase the asset. This is combination of three contracts Sirkat, Izara and sale.

 Islamic Investment Cards

Exim Bank has begun business activity of completely Shariah based Islamic Speculation
Card (Local, International and Dual Currency) under the rule of Bai- Murabaha. This is
the primary Islamic electronic item for any Islamic Bank in Bangladesh.

 SMS Banking
EXIM Bank brings SMS Banking services to provide instant access to your account
information at any time. Any mobile phone user having account of EXIM Bank can
get the service through the mobile phone upon registration.

 Locker Services
Exim Bank provides Locker Services to cover your valuables against any unfortunate
incident.

3.10.2 CORPORATE BANKING: Corporate banking, also known as business banking,

refers to the aspect of banking that deals with corporate customers.
I. Investment:
II. Foreign Exchange and Trade Finance

3.10.3 SME BANKING: The monetary and banking significance of the little and medium
endeavor (SME) area is all around perceived in scholastic and strategy writing. It is too
recognized that these entertainers in the economy might be under-served, particularly regarding
money.

I. EXIM Uddyog
II. EXIM Abalamban

13
3,10.4 REMITTENCE: A remittance is an exchange of cash, regularly by an unfamiliar
specialist to an individual in their nation of origin. Cash sent home by travelers contends with
global help as one of the biggest monetary inflows to agricultural nations. Laborers' settlements
are a critical piece of global capital streams, particularly as to work sending out nations.
There are two types of remittance:
 Inward remittance
 Outward remittance

3.11 Organizational Overview

Name of the bank : EXIM Bank of Bangladesh Limited

Status : Private Limited Company

Date of Incorporation : 2nd June, 1999

Inauguration of the first branch : 3rd August, 1999
Authorized Capital : Tk. 2000.00 Crore
Paid-up-capital : Tk. 1412.25Crore
Investment (General) : Tk. 25380.34 Crore
Deposits : Tk. 28402.61 Crore
Number of Shareholders : 126,681
Chairman : Mr. Md. Nazrul Islam Mazumder.
Managing Director : Dr. Mohammed Hider Ali Miah
Directors :21
Number of Branches : 131
Head Office : SYMPHONY, Plot No.SE (F)-9, RoadNo-142
Gulshan Avenue, Dhaka1212,Bangladesh

14
3.12 Number of Branches and ATM Booth of EXIM Bank
Branch extension is a consistent procedure with the end goal of business chances of the bank
and in addition financial improvement of the nation. In this context, new branches have been
opened in the current year and the total number of Branches is 131 and the total number of
ATM booths is 126.
Now showing the list of branches in Eight Divisions-
Table 3.1: Showing Branches of EXIM Bank in Different division

Devision Branch

Dhaka 59

38
Chittagong
5
Khulna
10
Sylhet
10
Rajshahi
3
Barisal
2
Rangpur
Mymensingh 3

3.13 The Activities of EXIM Bank Foundation

Corporate Social Responsibility is becoming an increasingly important activity to business in
our country as well as other countries around the globe. EXIM Bank believes that a strong
CSR program is an essential element in achieving good business practices and effective
leadership. EXIM Bank has established EXIM Bank Foundation in the year 2006 to carry out
CSR activities in the most planned and orderly manner.
 Education - the inheritance of humanity:
 EXIM Bank Agricultural University, Bangladesh (EBAUB):
 EXIM Bank Hospital

15
  Renovating Burn Unit ICU, DMCH.
 Supporting Formalin Free Campaign
3.14 Overview of Tangail Branch
EXIM Bank, Tangail Branch was inaugurated in 22 August, 2015. The whole working
process of Tangail Branch, EXIM Bank Ltd is divided into 3 sections:
 General Banking
 Investment and
 Foreign Exchange

Organizational Structure

Organizational structure of EXIM Bank, Tangail Branch is given below:

FIRST ASSISTANG VICE PRESIDENT AND MANAGER

SENIOR PRINCIPAL OFFICER AND SECOND OFFICER

EXECUTIVE OFFICER

SENIOR OFFICERF

JUNIOR OFFICER

ASSISTANT OFFICER

16
3.15 Analysis of Performance Indicators of Exim Bank Ltd

Export Import Bank of Bangladesh Limited is one of leading shariah based islami bank of
Bangladesh. The overall performance of this bank is given below:
Table 3.2: Performance Indicators of EXIM Bank of Bangladesh Limited

Amount in crore BDT

SL Particulars 2015 2016 2017 20182019

1 Authorized Capital 2000.00 2000.00 2000.00 2000.00
2000.00
2 Paid-up Capital 1412.25 1412.25 1412.25 1412.25
1412.25
3 Reserve Fund 686.99 784.64 888.55 972.09 1070.99
4 Deposits 224,770.89 248,223.61 283,643.96 300,378.01 355,689.16
5 Investment(General) 197,536.57 223,396.92 255,033.17 306,264.57 344,557.65
6 Investment (Shares 17,581.62 16,473.51 21,605.36 24,024.14 42,602.06
&
Securities Exclu.
Subsidiaries)
7 Foreign Exchange 302,266.40 305,465.70 339,701.20 366,533.40 377,910.70
Business
a) Import Business 152,703.30 153,930.50 179,040.30 189,530.40 200,801.50
b) Export Business 145,796.40 147,508.70 155,582.20 171,731.30 170,652.60
c) Remittance 3,766.70 4,026.50 5,078.70 5,271.70 6,456.60
8 Operating Profit 219,538.74 230,465.98 266,667.66 317,890.61 372,671.35
9 Investment as % of 87.88% 90.00% 89.91% 93.78% 89.55%
total
Deposit
10 Number of 2700 2747 2,794 2,969 2,962
Employees
11 Number of Branches 103 113 118 123 130
12 Return on Assets 0.84% 1.09% 1.06% 0.66% 0.61%
(ROA) after tax
13 Return on Equity 8.68% 11.78% 12.19% 8.35% 8.48%
(ROE) after tax

Source: Annual report 2018 of EXIM Bank Bangladesh Limited

17
After analyzing byear financial statements of EXIM Bank of Bangladesh Limited from the
performance indicators table we can understand that overall performance of EXIM Bank of
Bangladesh limited is satisfactory level .

Chapter Four
Internship Experience

18
4.1 Work Details, Observation & Learning
I was very lucky that I got chance to figure during a friendly environment of Exim Bank,
Tangail Branch. As an Intern I felt very comfortable within the branch. The manager,
Second officer, investment-in-charge, general banking in-charge not only introducing the
banking activities but also they teach me the way to communicate with the clients and the
way to take care of a company life. In my internship period most of the time i worked in
investment department and that i tried my best to focus my practical knowledge and
observation during this study.
4.2 My Working Days at the Bank
In 7th October, I started performing at EXIM Bank of Bangladesh limited, Tangail Branch.
At first day of my internship i used to be bit tensed about new corporate environment.
At today I was entered into the bank at 09:45 AM then  one among the staff of the bank
requested to seat with others intern and brought tea for us and that i found that it is a well
decorated branch which help me to feel comfortable, after a short time honorable Manager
called us in his room and gave a brief idea about corporate environment then he introduced
us with other Bank Officials, all the employees accepted us very cordially therein day.
Within a couple of days, I found that each one the employees of this Branch are friendly and
co-operative. The working environments of this branch are such a lot comfortable. With the
co-operation of bank officials i used to be enjoying my work tons and learn practical
knowledge about day to day banking activities and company environment. a number of my
practical experiences are given below:

During My internship period I work in different divisions such as investment department,

general banking department, cash department of Exim Bank at Tangail Branch. Now i will
describe my job details:
1st month job details:

 Tofill up account (MSD,AWCD, MSND, MTDR, etc.) opening form

 Sometimes to help customer to fill up deposit slip and cheque.
 To provide the client a bank notice as a representative of the bank with bank officials
 To help branch officials to prepare related voucher.

19
2nd Month job details:
 To help customers to fill up foreign remittance form.
 Survey Customer Satisfaction.
 Bank officials of every division showed various files and documents require to
perform daily banking activities.
 To help customers to fill up pay order form
 To help customer to fill up utility bill pay form of Titas Gas.
 To fill up remittance form in some cases and check the documents before payment.
 To fill up account (MSD,AWCD, MSND, MTDR, etc.) opening form.

3rd Month Job Details

 To fill up account (MSD,AWCD, MSND, MTDR, etc.) opening form.
 Analysis Risk Grading Account of customer.
 To help customers to fill up deposit slip.
 To fill up invested related documents.

In my internship period, I worked most time in investment department. So I was interested to

prepare investment related report .

20
 Chapter Five
Description of Non Performing
Investments

21
5.1 Investment
The term " investment" can allude to any component utilized for producing future pay. An
speculation is a financial resource bought with the possibility that the resource will turn out
revenue in or will later be sold at a more exorbitant cost for a benefit. There are speculation, for
example, performing and non-performing investment.
Islamic Banks accentuation on and fixed revenue protections. It can put resources into
conventional offer just while premium based bank can put resources into advances and various
types of protections. EXIM Bank Ltd builds up and partakes in undertaking with its customer as
an accomplice and bears the danger alongside the customer on a proportionate premise. At last,
the idea of EXIM Bank is to build up on populist society dependent on the benefit misfortune
sharing. Bank goes for the venture principally which are long haul and productive in nature.
EXIM Bank additionally give high focus on the speculation that will two kinds of real (Halal)
business. Islamic bank doesn't put resources into advances chiefs of social equity and value. The
banks take stores and contribute a similar dependent on SO create greater work As venture one
of the most need zones for the EXIM Bank, it needs to wary in speculation choices. To guarantee
legitimate speculation EXIM Bank consistently go with top to bottom investigation prior to
making a venture. So in the following stage we will show the manner in which EXIM Bank
oversee venture.
5.2 Non Performing Investment
Non -performing Investments (NPI) refer to those financial assets from which bank no
longer receive profit installment payment as scheduled. They are known as non performing
because the investment ceases to 'perform or generate income for the bank.
According to IMF, definition of NPIs is
A nonperforming advance (NPL) is the amount of acquired cash whereupon the borrower has not
made his planned installments for at any rate 90 days. A nonperforming advance is either in
default or on the other hand near being in default. When a credit is nonperforming, the chances
that it will be reimbursed in full are viewed as generously lower."
Considering the expected net recovery and timing in NPI transactions, it can be classified
into two main categories:
Secured NPIs
Unsecured NPIS

22
Secured NPIS: Secured NPIs are collateralized by an asset or have a sound security package.
In other words, investment obligations, such as mortgage investments, which are secured by a
high-ranking economic lien with a voluntary judicial mortgage.
Unsecured NPIs: Unsecured has neither accessible insurance nor a decent quality security
bundle. At the end of the day, these are commitments, for example, purchaser investments,
current records or liquidity offices, which don't have a high positioning monetary lien with a
deliberate or legal home loan.
Banks bear two kinds of loss against NPI.

 There is no profit coming from NPI and

 Bank keep provision against NPI. provision is kept from profit which comes from
regular investment.
So, NPI inpacts on bank’s income.
5.3 Causes of Non Performing Investment

 Inability to identify the good borrowers

 Lack of adequate knowledge about the grass root purpose of the investment
 If the portfolio is being grown at a rapid rate without calculating the cash inflows and
outflows in line with business growth
 Inadequate monitoring to check the diversification of fund
 Changes in the investment culture e.g. where the investment culture changed from
centralized to decentralized
 Other macroeconomic policies that are impacting the investment portfolio
 Weak marketing policy or distribution line
 Growth in interconnected borrowings
 Contraction of investment opportunities if the financial sector is expanding beyond the
capacity of the Central bank to effectively regulate and monitor
 Poor performance by the business sector

5.4 Impacts of Non Performing Investment

 Abnormal growth of the investment portfolio to subvert the existing assets

 Higher migration rates to the NPI portfolio following the neighboring effect
 Liquidity problems for the banks
 Growing discontent amongst customers
 Above average/ below average returns from investment operations.
 Above average requests for excesses / need for constant restricting of facilities and
 Market panic

23
5.5 Vicious Cycle of NPI in the Business Process that Cripple the Investment and
Economy:

Non-performing

Investment(NPI)

Loss of current High loan Erosion of Financial

Revenue provision
Banks capital Crisis

High Risk High Investment Low rate of Low Economic

Premium price Investment growth

24
Before making any investment decision, bankers should keep in mind that all investment
Have the possibility being non-performing in the portfolio. Hence to fight with the non
performing investment, measures would be two types-one is preventive and other is curative.
5.6 Way to Determine Non Performing Portfolio as Preventive Measures

 Arrest the contagion

 Freeze investment
 Examine investment policies to counteract weak performance
 Establish the true level of NPI
 Create rehabilitation unit for marginal accounts with well-defined work-out strategies
 Move from decentralization on centralization of the investment decision
 Act decision to address NPI portfolio
 Remove decision-making process for NPI’s from approval unit

Despite all out efforts to prevent non-performing investment, some investments will
inevitably fall in the category of NPI. Hence, we require the following measures to get rid of
these types of NPI:

 Effective maintenance of a separate Unit to pinpoint the investments, customer profile

and security status
 Work out strategies of restructuring, recovering the amount through legal and non-
legal measures
 Separation of the unit from the influence of the owners of such investments
Compensation
 Final exit Strategies

To cover up and further manage the NPI, investment policy and lending decision should
Centre on the following aspects:

 Categorization by fixed and floating assets held as security

 Stratification by Value and expected Activity in the investment account
 "Devise strategic plan for lager corporate accounts
 Formulate exit strategies by categories of investment

25
5.7 Non-Performing Investments in Bangladesh
Over the most recent two years, Bangladesh's monetary augmentation has been extremely
astonishing from the perspective of GDP improvement rate, which was seven or more percent
the two years agreeing to figure from government and other sources. However, as data has
revealed, and as experts have overwhelmingly agreed, the improvement rates might have been
basically higher.
Disappointingly, in any case, data also gives the idea that the acquiescence of whatever
advancement we have had, starting late, have gone generally to a little minority of our general
population Agreeing to an administration outline made open on October 17, 2017, for
delineation, the most unfortunate five level of our general population has had a lot of the subject
compensation diminished from 0.78 percent in 2010 to 0.23 percent in seven long time. The most
affluent five percent conversely has had a lot of public compensation increase from 24.61
percent in 2010 to 27.89 percent in 2017.
This is extremely obvious to see, as among the eight Office of State - guaranteed bank building,
40 private-possessed dealing with a record concern and nine unfamiliar claimed banks, on
performing credits(NPLs) remained at tk 80,397 crore as of September 2017, agreeing to
Bangladesh Bank(BB) fig. that is 10.67 percent of all remarkable investment. And if revamped
or rescheduled credits were included, NPI in the financial fragment goes up without a doubt
reconstructed more a-mammoth 17 level of sum extraordinary investment, like past year state
bank were again the most recognizably terrible performer last year as NPI of the eight state –
possessed banks remained at tk 44,126 crore or 55 percent of the amount to.
Set up, these banks in addition had a capital mishap of tk 12,683 corer at the finish of June 2017,
again, regardless of the public authority's most later implantation of Tk 2,000 crore using saves it
had gotten from residents on top of the Tk 116.6 million release it had given to state-possessed
banks at citizens' disbursal between money related year 2011-12 (July - June) and 2016-17
agreeing to its case data.
"Some of Bangladesh's banks don't have 'in-depth' look into the problem of spiraling non-
performing loans (NPI) while many others try to frame remedial strategies perfunctorily’
As the central bank data, the volume of NPIs had increased by more than 21 percent to Tk
621.72 billion by the end of 2016, swelling from tk 513.71 billion a year before.
Business banks have a remarkable mess with non-performing ventures. All however the initial 9
months of the current a year acknowledge defaults, dependable with Bangladesh bank extended
by Tk 181.35 billion. Total credit defaults remained at Tk 803.07 billion. In the event that the
discounted amount of Tk 450.00 billion in brought to this, the authentic advance default
remained at tk1253.07 billion. Offers of banks recorded drop in the stock promote due to media
covers contract defaults.

26
There is need of extraordinary organization and duty in the financial portion. Portions of
advances were rescheduled and those advances are again defaulting. The cutting edge banks
started out activity in 2013. among those banks, Farmers bank had the most raised default,
Tk3.78 billion, at the finish of September, 2017. Cash related circumstance of this bank is self-
destructing quick. From one viewpoint, propels are not being repaid and on the other, adequate
stores aren’t coming. The bank isn't in a situation to restore the money of the contributes. NRB
exchange bank is second in respect of credit default. Their default aggregate is Tk 1.94 billion.
Meghna bank is 0.33 in the posting of defaulters. Their default contract sums toTk1.52 billion.
Midland bank has a default of Tk460 million. South Bangla Agrarian bank's default is Tk150
million and Modumati bank has a default of Tk14 million.

5.8 Non-Performing Investments Ratio in Bangladesh

Bangladesh's Non Performing Investments Proportion remained at 10.7 % in Sep 2017,
contrasted and the extent of 10.1 % in the past quarter. Bangladesh's Non Performing
Speculations extent data is redesignd quarterly, open from Mar 2003 to Sep 2017. The data go to
an unequaled tall of 28.0 % in Damage 2003 and a record low of 6.1 % in Dec 2011.
In the latest reports, Cash Supply in Bangladesh extended 10.1 % in Jan 2018. Bangladesh's
Foreign Trade Reserves was estimated at 31.4 USD bn in Feb 2018. The Outside Trade Reserves
approached 6.1 Months of Consequence in Jan 2018. The nation's Homegrown Credit come to
114.8 USD bn in Jan 2018, referring to an addition of 14.3%

27
Chapter Six
Analysis & Findings

28
6.1Analysis of Non Performing Investments and Profitability
The amount of acquired cash whereupon the indebted person has not made the booked
installments for indicated period. In spite of the fact that the exact Clements of Non-execution
status differ, contingent upon the exact speculation terms, "no installment is commonly
characterized as zero installments of one or the other head or interest. The particular period
likewise fluctuates, contingent upon the business and in this manner such a speculation.
A non-performing speculation (NPI) is considered in default. When a venture is non-playing out,
the odds the borrower will reimburse it completely are significantly lower. In the event that the
indebted person resumes installments again on a NPI, it turns into a non-performing investment,
even if the account holder has not caught on all the missed installments. Banks in Bangladesh
experience the ill effects of elevated level of non-performing venture (NPIs) which arrived at
10.8 percent in walk 2018. Further NPIs weight on the accessibility of credit and subsequently
on venture and development through assortment of channel, such as glancing in bank capital into
inaccessible tasks and useless exercises, lessening bank productivity and mutilating capital
allocation. High NPI levels additionally hinder the instrument of financial transmission to the
significant economy
Status of Investment Based on Repayment
Type of Overdue SMA SS DF BL Defaults
Investment

Continuous From the Remain Remain Remain Remain Remain

Investment following overdue overdue overdue for overdue for overdue for
day of for 2 for 3 3 months 12 months 6 months
the months months or or more but or more
expiry or more more but less than
date but less less than 9 12 months
than 3 months
months

29
Demand From the Remain Remain Remain Remain
Investment following overdue overdue for overdue for overdue for
day of for 3 3 months 12 months 6 months
the months or or more but or more
expiry more but less than
date less than 9 12 months
months

Fixed term After 6 months of Remain Remain Remain Remain Remain

investment installment overdue overdue overdue overdue overdue
Due date for 2 for 3 for 9 for 12 for 6
months months months months months
or more or more or more or more
but less but less but less
than 3 than 9 than 12
months months months

Short After 6 months of Irregular Irregular Irregular Remain

Term Agri expiry/installment for 12 for 36 for 60 overdue
and micro due date months months months for 6
investment or more or more or more months
but less but less stipulated
than 36 than 60 due date
months months
from from
stipulated stipulated
due date due date

Table 6.1 status of investment Based on Repayment

30
Yearwise Investment of EXIM Banks, Tangail Branch

Year Amount(tk in Lac)

2017 1893.66

2018 1879.80

2019 1873.84

Table 6.2: Yearwise Investment

Taka in lac
2000
1893.66 1879.8
1800 1773.84
1600
1400
1200
1000
800
600
400
200
0 4.5
2017 2018 2019

Investment

Figure 6.1: yearwise Decrase in Investment

31
The figure shows that the total investment of exim bank, Tangail branch yearwise. In 2017
branch invested 1893.66 lac and in 2018 the investment was Tk 1879.8 lac.In 2019 branches
investment tk 1873.84 lac.the investment of Exim bank, Tangail branch has decreased Over
the years.

Yearly Non-performing investment of EXIM Bank, Tangail Branch

Year Amount (Tk in Lac)

2017 05
2018 24.35
2019 427.68

Table 6.3: yearly Non-performing Investment

5 24.35

427.68

2017 2018 2019

Figure 6.2: Increase of NPI related to Respective year

32
The above figure presents non-performing investment of the tangail branch of EXIM
Bank.Here, we see that in 2017 the amount of NPI was tk 00 lac. In 2018 the amount of NPI
was TK 24.35 lac. Non-performing investment was tk 427.68 in 2019. Non-performing
investment has increased year to year.

Yearwise Provision

Year Amount (tk in lac)

2017 7.65

2018 6.94

2019 35.5

Table 6.4: Yearwise Provision

33
 40

35
35.5

30

25

20

15

10

7.65 6.94
5

0
provision

2017 2018 2019

Figure 6.3 provision Kept On Investment

We know that banks require to maintain provision which is related to the non-performing
investments. Non-performing investment has increased between Year 2017 to 2019 (shows in
figure 6.2). In 2017 bank guarantee was issued so the amount of the provision was Tk
7.65lac.Branch kept provision tk 6.94 lac in 2018 against NPI in 2019 branch kept a high
amount of provision tk 35.5 lac against high amount of NPI.

Yearly Profit Performance

Year Amount(Tk in Lac)

2017 10.53
2018 64.35
2019 31.67

Table 6.5: Yearly Profit Performance of EXIM Bank, Tangail Branch

34
 2017
11%

2019
32%

2017
2018
2019

2018
57%

Figure6.4: last 3 years profit earned by Exim bank, Tangail branch

The above figure shows last three years profit which is eared by Exim bank, tangail branch.
Here we see that the profit was 11 in 2017. In 2018 the profit was increased and the amount is
the 57 lac which was decreased in 2019 and the profit was 32 lac.

Yearly NPI, provision and Profit

Year NPI(in lac) Provision(in lac) Profit (in lac)

2017 05 7.65 11
2018 24.35 6.94 57
2019 427.68 35.5 32

Table 6.6: Yearly NPI, Provision and Profit

35
The above figure shows last three years NPI, provision and profit. From year 2017 to year
2019 NPI was increased provision was fluctuated and profit was fluctuated. NPI, provision
and profit are interrelated with one another. In 2017 NPI was Tk.05 lac, provision was tk. 7.65
lac for issuing bank guarantee and profit was 10.53 lac. In 2018 NPI was increased and the
amount was tk24.85 lac and bank keep provision tk 6.94 lac and profit was 64.35 lac. we see
here in 2019 NPI was tk 427.68 lac and bank keep provision 35.05 lac and profit was 31.67
lac.
In this table we that when NPI was increased, provision also increased, Profit is decreased.
On the other hand, when NPI was decreased, provision also decreased and profit was
increased.

6.2 Findings of the Study

1. The analysis implies that the investment of Export Import Bank of Bangladesh Limited,
Tangail Branch has decreased slowly over the years.
2. .From year 2017 to year 2019 Non-Performing Investment of the branch has increased
rapidly.
3. By observing the analysis provision kept on investment has fluctuated over the years. In
2019 bank kept a large amount of provision against NPI.
4. The profit of Export Import Bank of Bangladesh Limited has fluctuated from year 2017 to
year 2019.
5. By observing the analysis branch had kept high amount of provision in 2019 against NPI
which branch beard from profit. So, NPI effects on branch's profit.

36
 Chapter Seven
Recommendations & Conclusion

7.1 Recommendations
1. No compromise with due diligence in the sanctioning process. Keeping in mind prevention
is better than cure. ‘banks should take high collateral.
2. Action plan for potential Non performing investment s. Banks should have some step to
collect the NPIs. At the end banks should go to Artha Rin Adalat.
3. Identification of highly risk sensitive borrowers in the credit portfolio. Banks should take
information about the clients before giving investments. Banks could go Bangladesh Bank to
collect the information and verify the financial statement carefully from reliable sources to
identify the risky borrowers .

37
4. Identification of geographical area-wise risk sensitivity. Banks should identify the clients
according area wise that's mean in Bangladesh, there is some places where growth rate is low
or rate of repay rate is low.
5. Targeting high value end NPI accounts (having exposure of Tk. 5.00 crore and above)
6. Prompt action on credit reports
7. Capacity building of officers and executives in the recovery department. Banks should
give proper training to employee. So they can handle loans properly. If there is short of
experience employee, bank should recruit experience employee for recovery department.
8. A robust risk management culture with articulate disk management policy can help the
institutions to avoid such default investments.

7.2Conclusion
Our banking sector is characterized by low profitability and inadequate capital base because
There are many banks in Bangladesh. Banks revenue comes from spread (Lending rate
borrowing rate). But there's huge competition among banks. therefore, the profit is
minimum. The crux of the matter lies within the accumulation of high percentage of non-
performing investments over an extended period of your time, the matter is most serve for
NCBs and DFIS.

However, ranging from a really high rate of 41.1% in 1999 it decreased gradually to 9.31% in
2017 consistent with latest published data. Still, it's very high by any standard. Unless it can be

38
lowered substantially we'll lose competitive edge up the wave of globalization of the banking
service that's happening throughout the planet. we've had a two-decade long experience in
handling the NPIs problem and far is understood about the causes and remedies of the matter.
Unfortunately, the banking industry remains burdened with an alarming amount of NPIs and lags
far behind the neighboring countries of India and SriLanka. Although Bangladesh has got to an
outsized degree adopted international standards of investment classification and provisioning, the
management of NPIs is found ineffective, as the system has did not arrest fresh NPIs
significantly. It must be mentioned that management of NPIs must be multi-pronged, with
different strategies pursued at the various stages through which a credit facility passes. Measures
should be in situ for both prevention and resolution. With reference to preventive measures,
emphasis must be placed on credit screening, Investment surveillance and investment review
functionaries both at individual bank levels and within the financial institution of the country.
Resolution measures must be accompanied by legal measures, i.e. improving the efficiency of
the legal and therefore the judiciary and developing other out of the court settlement measures
like compromise settlement schemes, incentive packaging, formation of asset management
companies, factoring, and asset securitization then on. Unfortunately, Bangladesh is found to be
very weak from the above point of view, and properly speaking, it's mainly targeting a couple of
legal measures that have also been found to be ineffective. Therefore, this study has highlighted
some challenges, shown below, for improving the debt recovery environment and solving the
NPI problems of the country also.

Bibliography

1. Ahamed.M.(2014). A Report on Banking Sector of Bangladesh

2. Kayed.R.S.&Hasan. M.K.(2011). The global financial crisis and Islamic finance

39
3. Rahman.B.&Jahan.N.(2018). Roots of non performing investments (NPIs) in Islamic
Banks of Bangladesh, An Empirical study.

Websites

1.www.eximbankbd.com
2.www.bb.org.bd

40