Standard Bank has the following positions as of end of Dec 31, 2019:

1. Cash of 12,806,040,024.
2. 5 years Govt. Treasury Bonds (GTBs) of Tk. 3,559,474,650 @ 10% coupon with 2 years remaining
maturity in Held-for-Trading (HTF) portfolio. The current yield to maturity (YTM) is 8%.
3. 9 years Govt. Treasury Bonds of Tk. 3,909,264,433 @ 6% coupon with 3 years remaining
maturity held in Available-for-Sale (AFS). The current YTM is 6%.
4. Investment of Tk. 161,078,885,596 in listed shares held under trading portfolio.
5. 5 years commercial loan from banks and other institutions of Tk. 156,751,507,655 @ 9%. The
remaining maturity of this commercial loan is 2 years. Interest payments are on semi -annually
basis and principal is payable on maturity.
6. The bank has NPLs of Tk. 9,232,447,399 of which 20%, 50% and 100% are classified as
substandard, doubtful and loss respectively against which 20%, 50% and 100% provisioning is
required.

SMA Substandard Doubtful Loss

NPLs 3,915,211,687 412,982,885 5,764,646,218 8,054,818,296
FSV of - 121,333,600 3,656,545,200 6,121,654,000
Mortgaged
Collateral
Provision 0 200,676,916 393,354,835 3,048,123,391

7. Non-earning assets like premises, furniture & fixtures of Tk. 3,811,857,285.

8. Mudaraba saving deposits of Tk. 13,493,759,639 @ 4%. The bank revises its rates on savings
deposits on quarterly basis.
9. A 2-year Mudaraba term deposits of Tk. 117,828,775,845 @ 3% on half yearly basis. Current
interest rate is 5%.
10. Current deposits of Tk. 21,227,212,610.
11. A 3- month borrowing of Tk. 3,947,844,037@ 2% from others bank.
12. Net open position in both on- balance sheet and off- sheet foreign exchange position is long by
10,931,915,380.
13. Total RWA are Tk. 171,393,241,177 and total regulatory capital Tk. 19,621,448,069.
14. The tax rate 37.5%.
15. Assumptions:
 All the deposits including term deposits are considered as liquid.
 Loan to garments and Textile sectors is Tk. 6,444,300,000.
 Total loans to 10 large borrowers are Tk. 1,498,873,178.
 The bank has marked to market its interest bearing off- balance sheet positions and
derivatives and arrived at a revaluation deficit of Tk. 84,328,448, Tk. 154,885,249 and
Tk. 934,630,420 for the rise in interest rate by 1%, 2% and 3% respectively.
 Purchase of shares or investment in share or securities of Tk. 32,688,659,016.
Standard Bank has the following positions as of end of Dec 31, 2020:

1. Cash of 30,831,059,554.
2. 5 years Govt. Treasury Bonds (GTBs) of Tk. 26,688,824,637 @ 10% coupon with 3 years
remaining maturity in Held-for-Trading (HTF) portfolio. The current yield to maturity (YTM) is
8%.
3. 9 years Govt. Treasury Bonds of Tk. 3,448,532,309 @ 6% coupon with 5 years remaining
maturity held in Available-for-Sale (AFS). The current YTM is 6%.
4. Investment of Tk. 160,367,802,027 in listed shares held under trading portfolio.
5. 5 years commercial loan from banks and other institutions of Tk. 12,006,087,417@ 9%. The
remaining maturity of this commercial loan is 2 years. Interest payments are on semi -annually
basis and principal is payable on maturity.
6. The bank has NPLs of Tk. 9,232,447,399 of which 20%, 50% and 100% are classified as
substandard, doubtful and loss respectively against which 20%, 50% and 100% provisioning is
required.

SMA Substandard Doubtful Loss

NPLs 4,288,372,050 372,969,764 764,399,096 6,626,859,703
FSV of - 121,333,621 367,878,632 4,121,654,000
Mortgaged
Collateral
Provision 0 815,321,553 1,315,224,576 8,024,436,001

7. Non-earning assets like premises, furniture & fixtures of Tk. 3,859,486,400.

8. Mudaraba saving deposits of Tk.16,261,413,034@ 4%. The bank revises its rates on savings
deposits on quarterly basis.
9. A 2-year Mudaraba term deposits of Tk. 105,474,904,687 @ 3% on half yearly basis. Current
interest rate is 5%.
10. Current deposits of Tk. 21,067,840,562.
11. A 3- month borrowing of Tk. 12,006,087,417 @ 2% from others bank.
12. Net open position in both on- balance sheet and off- sheet foreign exchange position is long by
11,931,924,381.
13. Total RWA are Tk. 177,607,520,885 and total regulatory capital Tk. 23,091,491,241.
14. The tax rate 37.5%.
15. Assumptions:
 All the deposits including term deposits are considered as liquid.
 Loan to garments and Textile sectors is Tk. 5,754,800,000.
 Total loans to 10 large borrowers are Tk.
 The bank has marked to market its interest bearing off- balance sheet positions and
derivatives and arrived at a revaluation deficit of Tk. 75,398,465, Tk. 559,882,249 and
Tk. 834,636,321 for the rise in interest rate by 1%, 2% and 3% respectively.
 Purchase of shares or investment in share or securities of Tk. 42,608,435,012.
Standard Bank has the following positions as of end of Dec 31, 2021:

1. Cash of 15,000,784,105
2. 6 years Govt. Treasury Bonds (GTBs) of Tk. 16,627,703,300 @ 10% coupon with 3 years
remaining maturity in Held-for-Trading (HTF) portfolio. The current yield to maturity (YTM) is
8%.
3. 9 years Govt. Treasury Bonds of Tk. 7,608,696,741 @ 6% coupon with 3 years remaining
maturity held in Available-for-Sale (AFS). The current YTM is 6%.
4. Investment of Tk. 161,078,885,596 in listed shares held under trading portfolio.
5. 5 years commercial loan from banks and other institutions of Tk. 19,075,715,676 @ 9%. The
remaining maturity of this commercial loan is 2 years. Interest payments are on semi -
annually basis and principal is payable on maturity.
6. The bank has NPLs of Tk. 10,154,982,130 of which 20%, 50% and 100% are classified as
substandard, doubtful and loss respectively against which 20%, 50% and 100% provisioning
is required.

SMA Substandard Doubtful Loss

NPLs 4,038,310,360 815,321,553 1,315,224,576 8,024,436,001
FSV of - 542,333,331 29,201,900 5,436,987,001
Mortgaged
Collateral
Provision 0 434,703,581 636,948,788 3,114,609,629

7. Non-earning assets like premises, furniture & fixtures of Tk. 3,618,249,805.

8. Mudaraba saving deposits of Tk. 19,945,848,272 @ 4%. The bank revises its rates on savings
deposits on quarterly basis.
9. A 2-year Mudaraba term deposits of Tk. 93,808,963,286 @ 3% on half yearly basis. Current
interest rate is 5%.
10. Current deposits of Tk.18,466,438,342.
11. A 3- month borrowing of Tk. 2,189,073,630 @ 2% from others bank.
12. Net open position in both on- balance sheet and off- sheet foreign exchange position is long
by 12,951,148,982.
13. Total RWA are Tk. 199,118,941,935 and total regulatory capital Tk. 28,400,253,077.
14. The tax rate 37.5%.
15. Assumptions:
 All the deposits including term deposits are considered as liquid.
 Loan to garments and Textile sectors is Tk. 23,239,000,000.
 Total loans to 10 large borrowers are Tk. 1,592,562,623.
 The bank has marked to market its interest bearing off- balance sheet positions and
derivatives and arrived at a revaluation deficit of Tk. 1,714,358, Tk. 2,613,954 and Tk.
674,205,018 for the rise in interest rate by 1%, 2% and 3% respectively.
 Purchase of shares or investment in share or securities of Tk. 27,269,763,687.