As of 31 December

As of 31 December 2022 2021

BDT BDT
15.00 RETAINED EARNINGS
Opening balance 46,556,150,972 41,055,734,299
Accumulated profit/loss transfer to
retained earnings 7,023,660,294 5,884,581,673
Less :Transfer/ cash dividend (191,314,500) (376,905,000)
Add: Prior year adjustment/ stock
dividend (15,246,000) (7,260,000)
Balance carried forward 53,373,250,766 46,556,150,972

16.00 LONG-TERM LOANS AND BORROWINGS

Loan from banks 4,950,144,333 4,000,402,547
Preference share (BD Finance) 120,000,000 -
Loan from leasing company 295,988,350 369,029,382
Loan from NBFIs 507,088,491 778,511,322
5,873,221,173 5,147,943,250

17.00 TRADE AND OTHER PAYABLES

Creditors for supply of goods 1,293,399,167 3,080,496,193
Creditors for fixed assets purchase 601,307,571 497,545,565
Creditor for expenses 372,566,994 369,360,918
Other payables 3,603,271,355 1,757,152,925
5,870,545,087 5,704,555,601

18.00 SHORT-TERM LOANS AND BORROWINGS

Loan against LTR, overdraft and other
short term borrowings 17,957,512,019 17,304,282,528
17,957,512,019 17,304,282,528

19.00 PROVISIONS AND OTHER CURRENT LIABILITIES

Provision for income tax (N-19.01) 595,911,413 387,180,825
Payroll tax payable 3,729,684 20,034,537
Provision for salary and wages 130,423,658 195,099,602
Provision for expenses 1,292,408,136 701,242,872
Other current liabilities 918,497,022 1,617,305,101
2,940,969,913 2,920,862,936
19.01 Provision for Income Tax
Anwar Ispat Ltd. 7,072,377 13,867,406
Anwar Cement Ltd. 308,888,365 125,396,629
Anwar Galvanizing Ltd. 35,592,185 29,533,907
Hossain Dyeing and Printing Mills Ltd. 11,554,606 11,546,952
Mehmud Industries (Pvt.) Ltd. 24,875,531 26,514,423
Anwar Silk Mills Ltd. 1,358,878 1,246,414
Anwar Printex Ltd. 12,981,552 5,861,752
A1 Printex Ltd. (2,795,372) -
BD Securities 29,545,691 17,387,919
BD Capital 63,724,566 55,495,031
AG Auto Ltd. 6,738,964 -
Anwar Landmark Ltd. 96,374,071 100,330,392
595,911,413 387,180,825