Banks

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

Rupees in '000
ASSETS
Cash and balances with treasury banks 5 xxxxxxxx xxxxxxxx
Balances with other banks 6 xxxxxxxx xxxxxxxx
Lendings to financial institutions 7 xxxxxxxx xxxxxxxx
Investments 8 xxxxxxxx xxxxxxxx
Advances 9 xxxxxxxx xxxxxxxx
Fixed assets 10 xxxxxxxx xxxxxxxx
Intangible assets 11 xxxxxxxx xxxxxxxx
Deferred tax assets 12 xxxxxxxx xxxxxxxx
Other assets 13 xxxxxxxx xxxxxxxx
xxxxxxxx xxxxxxxx
LIABILITIES
Bills payable 15 xxxxxxxx xxxxxxxx
Borrowings 16 xxxxxxxx xxxxxxxx
Deposits and other accounts 17 xxxxxxxx xxxxxxxx
Liabilities against assets subject to finance lease 18 xxxxxxxx xxxxxxxx
Subordinated debt 19 xxxxxxxx xxxxxxxx
Deferred tax liabilities 20 xxxxxxxx xxxxxxxx
Other liabilities 21 xxxxxxxx xxxxxxxx
xxxxxxxx xxxxxxxx
NET ASSETS xxxxxxxx xxxxxxxx
REPRESENTED BY
Share capital/ Head office capital account - net 22 xxxxxxxx xxxxxxxx
Reserves xxxxxxxx xxxxxxxx
Surplus/ (Deficit) on revaluation of assets 23 xxxxxxxx xxxxxxxx
Unappropriated/ Unremitted profit xxxxxxxx xxxxxxxx
xxxxxxxx xxxxxxxx
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

PROFIT AND LOSS ACCOUNT FOR THE YEAR ENDED _________

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

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

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

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

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


STATEMENT OF COMPREHENSIVE INCOME
FOR THE YEAR ENDED _________
Current Year Prior Year
-------------(Rupees in ‘000)-------------
Profit after taxation for the year xxxxxx xxxxx
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 xxxxx
Movement in surplus / (deficit) on revaluation of investments - net of tax xxxxxx xxxxxx
Others (to be specified) xxxxxx xxxxx
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 xxxxx
Movement in surplus on revaluation of operating fixed assets - net of tax xxxxxx xxxxxx
Movement in surplus on revaluation of non-banking assets - net of tax xxxxxx xxxxxx
Others (to be specified) xxxxxx xxxxx
xxxxxx xxxxx
Total comprehensive income xxxxx xxxxx
________________________ ___________________ ___________ ___________ __________


STATEMENT OF CHANGES IN EQUITY FOR THE YEAR ENDED __________
Share capital/ Capital Statutory Revenue Surplus/(Deficit) on revaluation of Others Unappropriated/ Total
reserve (to reserve reserve (to Investments Fixed / Non
(to be
Head office be be specified) Banking Unremitted
specified)
capital specified) Assets profit/ (loss)
account
Rupees in '000
Opening Balance (prior year) xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Profit after taxation for the prior year xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Other comprehensive income - net of tax xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Remittances made to/ received
from head office xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Transfer to statutory reserve xxxxxxxx xxxxxxxx xxxxxxxx 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 xxxxxxxx xxxxxxxx xxxxxxxx
Other appropriations (to be specified) xxxxxxxx xxxxxxxx xxxxxxxx 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 xxxxxxxx xxxxxxxx xxxxxxxx
Issue of share capital xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Exchange adjustments on
revaluation of capital xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Opening Balance (Current year) xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Profit after taxation for the current year xxxxxxxx xxxxxxxx xxxxxxxx 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 xxxxxxxx xxxxxxxx xxxxxxxx
Transfer to statutory reserve xxxxxxxx xxxxxxxx xxxxxxxx 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 xxxxxxxx xxxxxxxx xxxxxxxx
Other appropriations (to be specified) xxxxxxxx xxxxxxxx xxxxxxxx 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 xxxxxxxx xxxxxxxx xxxxxxxx
Issue of share capital xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Exchange adjustments on
revaluation of capital xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx xxxxxxxx
Closing Balance (Current Year) xxxxxxxx xxxxxxxx xxxxxxxx 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 reserve not
regarded 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 reserve and
other 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 proposed
dividend or bonus shares.
________________________ ___________________ ___________ ___________ ______________


CASH FLOW STATEMENT FOR THE YEAR ENDED ______________

Rupees in '000
CASH FLOW FROM OPERATING ACTIVITIES

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

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

Receipts/ Payments of Subordinated debt xxxxxxxx xxxxxxxx
Receipts/ Payments of lease obligations xxxxxxxx xxxxxxxx
Issue of share capital xxxxxxxx xxxxxxxx
Dividend paid xxxxxxxx xxxxxxxx
Remittances made to/ received from head office xxxxxxxx xxxxxxxx
Net cash flow from / (used in) financing activities xxxxxxxx xxxxxxxx
Effects of exchange rate changes on cash and cash equivalents xxxxxxxx xxxxxxxx
Increase/(Decrease) in cash and cash equivalents xxxxxxxx xxxxxxxx
Cash and cash equivalents at beginning of the year 37 xxxxxxxx xxxxxxxx
Cash and cash equivalents at end of the year 37 xxxxxxxx xxxxxxxx
Disclose cash flows from acquisition and disposal of subsidiaries etc. (if any) under the head of Cash
Flow from Investing Activities.
________________________ __________________ ___________ ___________ ___________


(Current (Prior
Year) Year)
Rupees in '000
5. CASH AND BALANCES WITH TREASURY BANKS
In hand
Local currency xxxx xxxx
Foreign currency xxxx xxxx
xxxx xxxx
With State Bank of Pakistan in
Local currency current account xxxx xxxx
Foreign currency current account xxxx xxxx
Local currency deposit account (to be specified) xxxx xxxx
Foreign currency deposit account (to be specified) xxxx xxxx
xxxx xxxx
With other central banks in
Foreign currency current account xxxx xxxx
Foreign currency deposit account xxxx xxxx
xxxx xxxx
With National Bank of Pakistan in
Local currency current account xxxx xxxx
Local currency deposit account (to be specified) xxxx xxxx
xxxx xxxx
Prize bonds xxxx 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.
(Current (Prior
Year) Year)
Rupees in '000
6. BALANCES WITH OTHER BANKS
In Pakistan
In current account xxxx xxxx
In deposit account xxxx xxxx
xxxx xxxx
Outside Pakistan
In current account xxxx xxxx
In deposit account xxxx xxxx
xxxx 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 (Prior
Year) Year)
Rupees in '000
7. LENDINGS TO FINANCIAL INSTITUTIONS
Call / clean money lendings xxxx xxxx
Repurchase agreement lendings(Reverse Repo) xxxx xxxx
Bai Muajjal receivable xxxx xxxx
- with State Bank of Pakistan xxxx xxxx
- with other financial institutions xxxx xxxx
Others (to be specified) xxxx xxxx
xxxx xxxx
Less: provision held against Lending to Financial Institutions xxxx xxxx
Lending to Financial Institutions - net of provision xxxx 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 (Prior
7.1 Particulars of lending Year) Year)
Rupees in '000
In local currency xxxx xxxx
In foreign currencies xxxx xxxx
xxxx xxxx

7.2 Securities held as collateral against Lending Further Further
Held by Held by
to financial institutions given as Total given as Total
Bank Bank
collateral collateral
Rupees in '000
Market Treasury Bills xxxx xxxx xxxx xxxx xxxx xxxx
Pakistan Investment Bonds xxxx xxxx xxxx xxxx xxxx xxxx
Others (to be specified) xxxx xxxx xxxx xxxx xxxx xxxx
Total xxxx xxxx xxxx xxxx xxxx xxxx

7.3 Category of classification Classified Provision Classified Provision
Lending held Lending held
Rupees in '000
Domestic
Other assets especially mentioned xxxx xxxx xxxx xxxx
Substandard xxxx xxxx xxxx xxxx
Doubtful xxxx xxxx xxxx xxxx
Loss xxxx xxxx xxxx xxxx
xxxx xxxx xxxx xxxx
Overseas
Not past due but impaired xxxx xxxx xxxx xxxx
Overdue by:
Upto 90 days xxxx xxxx xxxx xxxx
91 to 180 days xxxx xxxx xxxx xxxx
˃ 365 days xxxx xxxx xxxx xxxx
xxxx xxxx xxxx xxxx
Total xxxx 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 / Carrying
8.1 Investments by type: Amortised for Amortised for
(Deficit) Value (Deficit) Value
cost diminution cost diminution
Rupees in '000
Held-for-trading securities
Federal Government Securities xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Provincial Government Securities xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Shares xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Non Government Debt Securities xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Foreign Securities xxxx 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 xxxx xxxx
Available-for-sale securities
Shares xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Held-to-maturity securities
Associates xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Subsidiaries xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Total Investments xxxx 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

(Current Year) (Prior Year)
Cost/ Provision Cost Provision
Amortised for /Amortise for
8.2 Investments by segments: cost diminution d cost diminution
'Rupees in '000
Federal Government Securities:
Market Treasury Bills xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Pakistan Investment Bonds xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Ijarah Sukuks xxxx xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Others ( All investments to be specified) 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
Non Government Debt Securities
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
8.2.1 Investments given as collateral Current Prior

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

Year Year
8.3.1 Opening balance xxxx xxxx
Exchange adjustments xxxx xxxx
Charge / reversals
Charge for the year xxxx xxxx
Reversals for the year xxxx xxxx
Reversal on disposals xxxx xxxx
xxxx xxxx
Transfers - net xxxx xxxx
Amounts written off xxxx xxxx
Closing Balance xxxx xxxx
8.3.2 Particulars of provision against debt securities
Category of classification Current Year Prior Year
NPI Provision NPI Provision
Domestic
Other assets especially mentioned xxxx xxxx xxxx xxxx
xxxx xxxx xxxx xxxx
Overseas
Not past due but impaired xxxx xxxx xxxx xxxx
Overdue by:
Upto 90 days xxxx xxxx xxxx xxxx
˃ 365 days xxxx xxxx xxxx xxxx
xxxx xxxx xxxx xxxx
Total xxxx 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

8.4 Quality of Available for Sale Securities
Details regarding quality of Available for Sale (AFS) securities are as follows
(Current year) (Prior year)
Cost
Rupees in '000
Federal Government Securities - Government guaranteed
Market Treasury Bills XXXX XXXX
Pakistan Investment Bonds XXXX XXXX
Ijarah Sukuks XXXX XXXX
Others (to be specified) XXXX XXXX
XXXX XXXX
Provincial Government Securities - Government guaranteed XXXX XXXX

Shares Cost
Rupees in '000
Listed Companies
Sector-wise exposure to be given as per the sectors defined in the Pakistan Stock
- Cement XXXX XXXX
- Fertilizer XXXX XXXX
- Others to be specified XXXX XXXX
XXXX XXXX

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

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

Cost
Rupees in '000
Unlisted
- AAA XXXX XXXX
- Unrated XXXX XXXX
XXXX XXXX

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

Cost
- AAA XXXX XXXX
- Unrated XXXX XXXX
XXXX XXXX

Cost
Unlisted Rupees in '000
- AAA XXXX XXXX
- Unrated XXXX XXXX
XXXX XXXX
Equity Securities
Cost
To be categorised company wise
Company A XXXX XXXX
Company B XXXX XXXX
Company C XXXX XXXX
Others to be specified XXXX XXXX
XXXX XXXX

Cost
Unlisted Rupees in '000
To be categorised company wise
Company A XXXX XXXX
Company B XXXX XXXX
Company C XXXX XXXX
Others to be specified XXXX XXXX
XXXX XXXX

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

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

Cost
- AAA XXXX XXXX
- Unrated XXXX XXXX
XXXX XXXX
Unlisted
- AAA XXXX XXXX
- Unrated XXXX XXXX
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).

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

- Specific xxxx xxxx xxxx xxxx xxxx xxxx
- General xxxx xxxx xxxx xxxx xxxx xxxx
xxxx xxxx xxxx xxxx xxxx xxxx
Advances - net of provision xxxx xxxx xxxx xxxx xxxx xxxx
9.1 Includes Net Investment in Finance Lease as disclosed below:
Later Later
Not later than one Not later than one
Over five
than one and less Total than one and less Over five years Total
years
year than five year than five
years years
Rupees in '000
Lease rentals receivable xxx xxx xxx xxx xxx xxx xxx xxx
Residual value xxx xxx xxx xxx xxx xxx xxx xxx
Minimum lease payments xxx 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 xxx xxx
Present value of minimum
lease payments xxx xxx xxx xxx xxx xxx xxx xxx

9.2 Particulars of advances (Gross) Rupees in '000
In local currency xxx xxx
In foreign currencies xxx xxx
xxx xxx

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

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

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

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

In foreign currencies 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.
9.5 PARTICULARS OF WRITE OFFs: Rupees in '000
9.5.1 Against Provisions 9.4 xxx xxx

Directly charged to Profit & Loss account xxx xxx
xxx xxx
9.5.2 Write Offs of Rs. 500,000 and above 9.6
- Domestic xxx xxx
- Overseas xxx xxx
Write Offs of Below Rs. 500,000 xxx xxx
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).
10. FIXED ASSETS Rupees in '000
Capital work-in-progress 10.1 xxx xxx

Property and equipment 10.2 xxx xxx
xxxx xxxx
10.1 Capital work-in-progress
Civil works xxx xxx
Equipment xxx xxx
Advances to suppliers xxx xxx
Others (to be specified) xxx xxx
xxxx xxxx

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

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

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

In foreign currencies xxx xxx
xxx xxx
17. DEPOSITS AND OTHER ACCOUNTS

In Local In Foreign In Local In Foreign
Total Total
Currency currencies Currency currencies
Rupees in '000
Customers
Current deposits xxx xxx xxx xxx xxx xxx
Savings deposits xxx xxx xxx xxx xxx xxx
Term deposits xxx xxx xxx xxx xxx xxx
Others xxx xxx xxx xxx xxx xxx
Financial Institutions
Current deposits xxx xxx xxx xxx xxx xxx
Savings deposits xxx xxx xxx xxx xxx xxx
Term deposits xxx xxx xxx xxx xxx xxx
Others 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.
Rupees in '000
17.1 Composition of deposits
- Individuals xxx xxx
- Government (Federal and Provincial) xxx xxx
- Public Sector Entities xxx xxx
- Banking Companies xxx xxx
- Non-Banking Financial Institutions xxx xxx
- Private Sector xxx xxx
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 Principal
lease charges for outstanding lease charges for outstanding
payments future periods payments future periods
Rupees in '000
Not later than one year xxx xxx xxx xxx xxx xxx
Later than one year and upto five years xxx xxx xxx xxx xxx xxx
Over five years 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
amount, 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

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 Mark to market
Principal ** gain / loss Principal gain / loss Principal gain / loss
With Banks for
Hedging xxxxx xxxxx xxxxx xxxxx xxxxx xxxxx
Market Making xxxxx 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 Mark to market
Principal gain / loss Principal gain / loss Principal gain / loss
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 Net
Upto 1 month xxxxx xxxxx xxxxx xxxxx xxxxx
1 to 3 months xxxxx xxxxx xxxxx xxxxx xxxxx
6 month to 1 Year xxxxx xxxxx xxxxx xxxxx xxxxx
1 to 2 Year xxxxx xxxxx xxxxx xxxxx xxxxx
2 to 3 Years xxxxx xxxxx xxxxx xxxxx xxxxx
5 to 10 years xxxxx xxxxx xxxxx xxxxx xxxxx
Above 10 Years xxxxx xxxxx xxxxx xxxxx xxxxx
Total xxxxx xxxxx
Prior Year
Rupees in '000
Remaining No. of Notional Mark to Market
Maturity Contracts Principal Negative Positive Net
Upto 1 month xxxxx xxxxx xxxxx xxxxx xxxxx
6 month to 1 Year xxxxx xxxxx xxxxx xxxxx xxxxx
1 to 2 Year xxxxx xxxxx xxxxx xxxxx xxxxx
5 to 10 years xxxxx xxxxx xxxxx xxxxx xxxxx
Above 10 Years xxxxx 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 (Prior
Year) Year)
Rupees in '000
26 MARK-UP/RETURN/INTEREST EARNED
On:
a) Loans and advances xxxxxx xxxxxx
b) Investments xxxxxx xxxxxx
c) Lendings to financial institutions xxxxxx xxxxxx
d) Balances with banks xxxxxx xxxxxx
e) Others (to be specified) xxxxxx xxxxxx
xxxxxx xxxxxx
27 MARK-UP/RETURN/INTEREST EXPENSED
Deposits xxxxxx xxxxxx

Borrowings xxxxxx xxxxxx
Subordinated debt xxxxxx xxxxxx
Cost of foreign currency swaps against foreign currency deposits / borrowings xxxxxx xxxxxx
Others (to be specified) xxxxxx xxxxxx
xxxxxx xxxxxx

Rupees in '000
31.3 Auditors' remuneration
Audit fee xxxxxx xxxxxx

Fee for other statutory certifications xxxxxx xxxxxx
Fee for audit of foreign branches (for banks incorporated in Pakistan) xxxxxx xxxxxx
Fee for audit of employee funds xxxxxx xxxxxx
Special certifications and sundry advisory services xxxxxx xxxxxx
Tax services xxxxxx xxxxxx
Out-of-pocket expenses xxxxxx xxxxxx
xxxxxx xxxxxx
In case of joint auditors the above information should be shown separately for each of the joint auditors.
38 STAFF STRENGTH Number
Permanent xxxxxx xxxxxx

On Bank contract xxxxxx xxxxxx
Others (please specify) xxxxxx xxxxxx
Bank's own staff strength at the end of the year xxxxxx 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.

41 COMPENSATION OF DIRECTORS AND KEY MANAGEMENT PERSONNEL
41.1 Total Compensation Expense
(Current year)
Directors
Other
Members Key
Executives President / Material
Items Non- Shariah Management
Chairman (other than CEO Risk Takers/
Executives Board Personnel
CEO) Controllers
Fees and Allowances etc. xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Managerial Remuneration
i) Fixed xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
ii) Total Variable xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
of which
a) Cash Bonus / Awards xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
b) Bonus & Awards in Shares xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Charge for defined benefit plan xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Contribution to defined contribution plan xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Rent & house maintenance xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Utilities xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Medical xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Conveyance xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Others * xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Total xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Number of Persons xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
(Prior year)
Directors
Other
Members Key
Executives President / Material Risk
Items Non- Shariah Management
Chairman (other than CEO Takers/
Executives Board Personnel
CEO) Controllers
Fees and Allowances etc. xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Managerial Remuneration
i) Fixed xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
ii) Total Variable xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
of which
a) Cash Bonus / Awards xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
b) Bonus & Awards in Shares xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Charge for defined benefit plan xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Contribution to defined contribution plan xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Rent & house maintenance xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Utilities xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Medical xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Conveyance xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Others * xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Total xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Number of Persons xxxxxx 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
Operating 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 Total
No. Name of Board
Meetings Board Board Board Amount
Committee
Committee Committee Committee Paid
Rs. in '000'
1 xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Total Amount Paid xxxxxx 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 Total Amount
Meetings Board Board Board
Committee Paid
Committee Committee Committee
Rs. in '000'
Total Amount Paid xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
41.3 Remuneration paid to Shariah Board Members

Non-
Resident Resident Non-Resident
Items Chairman Resident Chairman
Member Member Member(s)
Member(s)
Rs. in '000'
a. Meeting Fees and Allowances xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
b. Other Heads (please specify) xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Total Amount xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx

Total Number of Persons xxxxxx 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. Quoted
securities classified as held to maturity are carried at cost. The fair value of unquoted equity securities, other than
investments in associates and subsidiaries, is determined on the basis of the break-up value of these investments as per
their latest available audited financial statements.
The fair value of unquoted debt securities, fixed term loans, other assets, other liabilities, fixed term deposits and borrowings
cannot be calculated with sufficient reliability due to the absence of a current and active market for these assets and liabilities
and 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
making 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 the
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.e.
unobservable inputs).

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 Total
On balance sheet financial instruments Rupees in '000
Financial assets - measured at fair value

Investments
Federal Government Securities xxxxxx xxxxxx xxxxxx xxxxxx
Provincial Government Securities xxxxxx xxxxxx xxxxxx xxxxxx
Shares xxxxxx xxxxxx xxxxxx xxxxxx
Non-Government Debt Securities xxxxxx xxxxxx xxxxxx xxxxxx
Foreign Securities xxxxxx xxxxxx xxxxxx xxxxxx
Others (to be specified) xxxxxx xxxxxx xxxxxx xxxxxx
Others (to be specified)
Financial assets - disclosed but not measured at fair value
Investments xxxxxx xxxxxx xxxxxx xxxxxx
Off-balance sheet financial instruments - measured at fair value
Forward purchase of foreign exchange xxxxxx xxxxxx xxxxxx xxxxxx
Forward sale of foreign exchange xxxxxx xxxxxx xxxxxx xxxxxx
Forward agreements for lending xxxxxx xxxxxx xxxxxx xxxxxx
Forward agreements for borrowing xxxxxx xxxxxx xxxxxx xxxxxx
Derivatives purchases xxxxxx xxxxxx xxxxxx xxxxxx
Derivatives sales xxxxxx xxxxxx xxxxxx xxxxxx
(Prior Year)
Level 1 Level 2 Level 3 Total
On balance sheet financial instruments Rupees in '000
Financial assets - measured at fair value

Investments
Federal Government Securities xxxxxx xxxxxx xxxxxx xxxxxx
Provincial Government Securities xxxxxx xxxxxx xxxxxx xxxxxx
Shares xxxxxx xxxxxx xxxxxx xxxxxx
Non-Government Debt Securities xxxxxx xxxxxx xxxxxx xxxxxx
Foreign Securities xxxxxx xxxxxx xxxxxx xxxxxx
Others (to be specified)
Financial assets - disclosed but not measured at fair value
Investments xxxxxx xxxxxx xxxxxx xxxxxx
Off-balance sheet financial instruments - measured at fair value
Forward purchase of foreign exchange xxxxxx xxxxxx xxxxxx xxxxxx
Forward sale of foreign exchange xxxxxx xxxxxx xxxxxx xxxxxx
Forward agreements for lending xxxxxx xxxxxx xxxxxx xxxxxx
Forward agreements for borrowing xxxxxx xxxxxx xxxxxx xxxxxx
Derivatives purchases xxxxxx xxxxxx xxxxxx xxxxxx
Derivatives sales xxxxxx 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

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 Total
Profit & Loss xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Net mark-up/return/profit xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Inter segment revenue - net xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Non mark-up / return / interest income xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Total Income xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Segment direct expenses xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx

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

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

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

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

Net inter segment lending xxxxxx 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 xxxxxx

(Prior Year)
Profit & Loss


Balance Sheet
Net inter segment lendings xxxxxx 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 engaged in significant trust activities, disclosure of that fact and an indication of the
extent of 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 activities do not encompass safe custody functions.

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 Other
Director manage- Subsidiarie Associate Joint Director manage- Subsidiarie Associate Joint
Parent related Parent related
s ment s s venture s ment s s venture
parties 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 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 XXX XXX
Lendings to financial institutions

Opening balance XXX 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 XXX
Repaid during the year XXX 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 XXX
Closing balance XXX 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 XXX
Investment redeemed / disposed off during the year XXX 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 XXX
Advances
Addition during the year XXX 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 XXX
Provision held against advances XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX XXX

Key Key
Other Other
Director manage- Subsidiarie Associate Joint Director manage- Subsidiarie Associate Joint
Parent related Parent related
s ment s s venture s ment s s venture
parties 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 XXX
Receivable from staff retirement fund XXX 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 XXX
Provision against other assets XXX 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 XXX
Settled during the year XXX 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 XXX
Redemption / Sold during the year XXX 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 XXX
Withdrawn during the year XXX 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 XXX
Payable to staff retirement fund XXX 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 XXX
Contingencies and Commitments

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

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

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

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

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

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

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

Total Available Stable Funding xxxxxx xxxxxx
Total Required Stable Funding xxxxxx xxxxxx
Net Stable Funding Ratio xxxxxx 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.

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
Non-performing
Gross lendings Provision held
lendings
Current year Prior Year Current year Prior Year Current year Prior Year
Public/ Government xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Private xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
47.1.2 Investment in debt securities

Credit risk by industry sector Rs '000
Non-performing
Gross investments Provision held
investments
Agriculture, Forestry, Hunting and Fishing xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Mining and Quarrying xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Textile xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Chemical and Pharmaceuticals xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Cement xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Sugar xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Footwear and Leather garments xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Automobile and transportation equipment xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Electronics and electrical appliances xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Construction xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Power (electricity), Gas, Water, Sanitary xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Wholesale and Retail Trade xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Exports/Imports xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Transport, Storage and Communication xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Financial xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Insurance xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Services xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Individuals xxxxxx 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
Credit risk by industry sector Rs '000
Non-performing
Gross advances Provision held
advances
Agriculture, Forestry, Hunting and Fishing xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Mining and Quarrying xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Textile xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Chemical and Pharmaceuticals xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Cement xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Sugar xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Footwear and Leather garments xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Automobile and transportation equipment xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Electronics and electrical appliances xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Construction xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Power (electricity), Gas, Water, Sanitary xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Wholesale and Retail Trade xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Exports/Imports xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Transport, Storage and Communication xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Financial xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Insurance xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Services xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx xxxxxx
Individuals xxxxxx 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
Credit risk by industry sector
Current
Prior Year
year
Agriculture, Forestry, Hunting and Fishing xxxxxx xxxxxx

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

Credit risk by public / private sector
Public/ Government xxxxxx xxxxxx

Private xxxxxx xxxxxx
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 (Prior
Year) Year)
Rupees in '000
Funded xxxx xxxx
Non Funded xxxx xxxx
Total Exposure xxxxxx 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 Provision
Amount Amount
held held
OAEM xxxx xxxx xxxx xxxx
Total xxxxxx 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 AJK including
Province/Region Punjab Sindh including Balochistan Islamabad Gilgit-
FATA Baltistan
Punjab xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Sindh xxxx xxxx xxxx xxxx xxxx xxxx xxxx
KPK including FATA xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Balochistan xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Islamabad xxxx xxxx xxxx xxxx xxxx xxxx xxxx
AJK including Gilgit-Baltistan xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Total xxxx xxxx xxxx xxxx xxxx xxxx xxxx
(Prior Year)
Disbursements Utilization
KPK AJK including
Province/Region Punjab Sindh including Balochistan Islamabad Gilgit-
FATA Baltistan
Punjab xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Sindh xxxx xxxx xxxx xxxx xxxx xxxx xxxx
KPK including FATA xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Balochistan xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Islamabad xxxx xxxx xxxx xxxx xxxx xxxx xxxx
AJK including Gilgit-Baltistan xxxx xxxx xxxx xxxx xxxx xxxx xxxx
Total xxxx 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 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 Total
book book book book
Rupees in '000
Cash and balances with treasury banks xxx xxx xxx xxx xxx xxx
Balances with other banks xxx xxx xxx xxx xxx xxx
Lendings to financial institutions xxx xxx xxx xxx xxx xxx
Investments xxx xxx xxx xxx xxx xxx
Advances xxx xxx xxx xxx xxx xxx
Fixed assets xxx xxx xxx xxx xxx xxx
Intangible assets xxx xxx xxx xxx xxx xxx
Deferred tax assets xxx xxx xxx xxx xxx xxx
Other assets 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 Net foreign
Off-balance Off-balance
Currency Currency currency Currency Currency currency
sheet items sheet items
Assets Liabilities exposure Assets Liabilities exposure
Rupees in '000 Rupees in '000
United States Dollar xxx xxx xxx xxx xxx xxx xxx xxx
Great Britain Pound Sterling xxx xxx xxx xxx xxx xxx xxx xxx
Euro xxx xxx xxx xxx xxx xxx xxx xxx
Japanese Yen xxx xxx xxx xxx xxx xxx xxx xxx
Other currencies xxx xxx xxx xxx xxx xxx xxx xxx
(to be specified, if material)
xxx xxx xxx xxx xxx xxx xxx xxx

book book book book
Rupees in '000
Impact of 1% change in foreign exchange rates on
- Profit and loss account xxx xxx xxx xxx
- Other comprehensive income xxx 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.
book book book book
Rupees in '000
Impact of 5% change in equity prices on
- Profit and loss account xxx xxx xxx xxx
- Other comprehensive income xxx xxx xxx xxx

Annexure - II
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) (Prior Year)
Rupees in '000
ASSETS
Cash and balances with treasury banks xxxxxx xxxxxx
Balances with other banks xxxxxx xxxxxx
Due from financial institutions 1 xxxxxx xxxxxx
Investments 2 xxxxxx xxxxxx
Islamic financing and related assets - net 3 xxxxxx xxxxxx
Fixed assets xxxxxx xxxxxx
Intangible assets xxxxxx xxxxxx
Due from Head Office 4 xxxxxx xxxxxx
Other assets xxxxxx xxxxxx
Total Assets xxxxxx xxxxxx
LIABILITIES
Bills payable xxxxxx xxxxxx
Due to financial institutions xxxxxx xxxxxx
Deposits and other accounts 5 xxxxxx xxxxxx
Due to Head Office xxxxxx xxxxxx
Subordinated debt xxxxxx xxxxxx
Other liabilities 6 xxxxxx xxxxxx
(xxxxxx) (xxxxxx)
NET ASSETS xxxxxx xxxxxx
REPRESENTED BY
Islamic Banking Fund xxxxxx xxxxxx
Reserves xxxxxx xxxxxx
Surplus/ (Deficit) on revaluation of assets xxxxxx xxxxxx
Unappropriated/ Unremitted profit 7 xxxxxx xxxxxx
xxxxxx 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) (Prior Year)
Rupees in '000
Profit / return earned 9 xxxxxx xxxxxx
Profit / return expensed 10 xxxxxx xxxxxx
Net Profit / return xxxxxx xxxxxx
Other income
Fee and Commission Income xxxxxx xxxxxx
Dividend Income xxxxxx xxxxxx
Foreign Exchange Income xxxxxx xxxxxx
Income / (loss) from derivatives xxxxxx xxxxxx
Gain / (loss) on securities xxxxxx xxxxxx
Other Income xxxxxx xxxxxx
Total other income xxxxxx xxxxxx
Total Income xxxxxx xxxxxx
Other expenses
Operating expenses xxxxxx xxxxxx
Workers Welfare Fund xxxxxx xxxxxx
Other charges xxxxxx xxxxxx
Total other expenses xxxxxx xxxxxx
Profit / (loss) before provisions xxxxxx xxxxxx

Provisions and write offs - net xxxxxx xxxxxx
Profit / (loss) before taxation xxxxxx xxxxxx
Taxation xxxxxx xxxxxx
Profit / (loss) after taxation xxxxxx xxxxxx

Currency Total Currency Total
currencies currencies
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
* Details of collateral held against secured financing to financial institutions alongwith rates on such facilities should be disclosed
Cost/ Provision Cost Provision

Amortised for /Amortised for
cost diminution cost diminution
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
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
Subsidiaries
(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 at Jan 01, Additions / As at Dec 31, As at Jan 01, Charge for As at Dec 31, as at 31 Dec
xxx (deletions) xxx xxx the 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 at Jan 01, Additions / As at Dec 31, As at Jan 01, Charge for As at Dec 31, as at 31 Dec
xxx (deletions) xxx xxx the 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)
Currency Total Currency Total
currencies currencies
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.

Banks

Uploaded by

Document Information

Original Title

Copyright

Available Formats

Share this document

Share or Embed Document

Sharing Options

Did you find this document useful?

Is this content inappropriate?

Copyright:

Available Formats

Banks

Uploaded by

Copyright:

Available Formats

THE SECOND SCHEDULE TO THE BANKING COMPANIES ORDINANCE, 1962

(See Section 34)

STATEMENT OF FINANCIAL POSITION AS AT ____________

Note (Current Year) (Prior Year)

CONTINGENCIES AND COMMITMENTS 24

________________________ ___________________ ___________ ___________ ___________

Format of Annual Financial Statements

Note (Current Year) (Prior Year)

Mark-up/Return/Interest Earned 26 xxxxxxxx xxxxxxxx

NON MARK-UP/INTEREST INCOME

Fee and Commission Income 28 xxxxxxxx xxxxxxxx

Total Income xxxxxxxx xxxxxxxx

NON MARK-UP/INTEREST EXPENSES

Operating expenses 31 xxxxxxxx xxxxxxxx

Profit / (Loss) Before Provisions xxxxxxxx xxxxxxxx

PROFIT/(LOSS) BEFORE TAXATION xxxxxxxx xxxxxxxx

Taxation 34 xxxxxxxx xxxxxxxx

PROFIT/(LOSS) AFTER TAXATION xxxxxxxx xxxxxxxx

Basic Earnings/(Loss) per share 35 xxxxxxxx xxxxxxxx

Diluted Earnings/(Loss) per share 36 xxxxxxxx xxxxxxxx

________________________ ___________________ ___________ ___________ ___________

Format of Annual Financial Statements

Profit after taxation for the year xxxxxx xxxxx

Other comprehensive income

________________________ ___________________ ___________ ___________ __________

Format of Annual Financial Statements

Transfer from surplus on revaluation of

Transactions with owners, recorded

Transfer from surplus on revaluation of

Transactions with owners, recorded

________________________ ___________________ ___________ ___________ ______________

Format of Annual Financial Statements

Note (Current Year) (Prior Year)

CASH FLOW FROM OPERATING ACTIVITIES

CASH FLOW FROM INVESTING ACTIVITIES

CASH FLOW FROM FINANCING ACTIVITIES

________________________ __________________ ___________ ___________ ___________

Format of Annual Financial Statements

Format of Annual Financial Statements

Current Year Prior Year

Format of Annual Financial Statements

8.2.1 Investments given as collateral Current Prior

8.3 Provision for diminution in value of investments Current Prior

Format of Annual Financial Statements

Provincial Government Securities - Government guaranteed XXXX XXXX

(Current year) (Prior year)

(Current year) (Prior year)

Non Government Debt Securities (Current year) (Prior year)

(Current year) (Prior year)

Format of Annual Financial Statements

Non Government Debt Securities

(Current year) (Prior year)

(Current year) (Prior year)

Format of Annual Financial Statements

Provincial Government Securities - Government guaranteed XXXX XXXX

Non Government Debt Securities

Non Government Debt Securities (Current year) (Prior year)

Format of Annual Financial Statements

Provision against advances

9.1 Includes Net Investment in Finance Lease as disclosed below:

(Current Year) (Prior Year)

(Current Year) (Prior Year)

Format of Annual Financial Statements

____________ _ _ _ _____

____________ _ _ _ _____

____________ _ _ _ ____

____________ _ _ _ ________

____________ _ _ _____