16.2.3 Division-wise Classification of Investments. ‘Name of the Division ‘Amount “Amount |) Dhaka Division Current Year_} [Previous Year 1) Chittagong Division 1) Khulna Division Iv) Rajshahi Division \) Barisal Division Sylhet Division Total 16.3 Group-wise Classification of Investments, ‘Amount “Arnount Current Year_| [Previous Year ') Investment to Directors, li) Investment to Chief Executive & Other Senior Executives i) Investment to Customers Group (15% of Equity and above) Guidance note: The bank should mention number of clients with outstanding investment, classified amount therein ‘and measures taken for recovery of such investment for the investment to customer group (s) which outstanding investment is more than 15% of the bank's total capitalvequity iv) Industry -wise Classification of Investments Category of Industry a) Garments ) Textiles ©) Agro based Industry 4) Other Industry Total (iv) Guidance note: Each group will provide a figure that may or may not similar with another group (s). So atthe end of ‘each group's figure, a balancing line should be drawn to make it distinct from other groups. 164 Classific ion of Status wise Investments, “Amount ‘Amount Unclassified: Current Year_} [Previous Year 1) Unclassified i) Special mention account Total Unclassified (iil) Classiti i) Substandard iv) Doubtful ¥) Bad and Loss Total Classified (ilitivev) Grand Total (to V) ‘Specimen Financial Report 51‘Amount “Amnount Current Year_} [Previous Year Land & Building MTOR, Securities etc. Share Certificates Total 166 Particulars of investments ‘Amount Amount Curent Year_} [Previous Year i) Investments considered good in respect of which the Bank is fully secured. i Investments considered good in respect of which the Bank holds debtors personal security i) Investments considered good and secured by personal security of ane or more persons in addition to personal security of debtors. 'v) Investments considered bad or doubtful not provided for. Total v) Investments due by directors or employees of the Bank or any of them either severally or jointly “with any other persons. vi) Investments due by director or employees of the Bank are interested as Directors, partners, ‘managing agents or in the case of private companies as members. vi) Total amount of Investments, including temporary investments, made any time during the year to directors or employees of the Bank or any of them either severally or jointly with any other persons. vii) Total amount of Investments, including temporary investments granted during the year to the companies or firms in which the directors of the Bank are interested as directors, partners, managing agents or in the case of private companies as members, 1x) Investments due from other Banks. ») Classified Investment on which profit has not been charged 1x) Particulars of Written Off Investments 2) Cumulative amount Investment Written Off since inception to 31 December last year. ») Amount of Investment Written Off during this year. ¢) Total amount of Written Off (arb) 4) Amount recovered against such Written Off Investment up to this year. ) Amount of investment Written Off against which suit has been filed to recover the same. 167 Bills Purchased Amount “Amount Curent Year_} [Previous Year 1) Payable in Bangladesh iy Payable outside Bangladesh Total Guidance note: ‘The bils purchased in compliance with Shariah principle should be reported here. ‘Specimen Financial Report §2167.1 Maturity-wise Classification Amnount ‘Amount Current Year_} [Previous Year Payable within 1 month Over 1 month but less than 3 months. (Over 3 month but less than 6 months. 6 months or more Total 17 Fixed Assets including Premises (Annexuro-A) ‘Amount “Amount Current Year_| [Previous Year i) Premises (Land & Building) 3) Furniture and Fixtures i) Mechanical appliances and Cost of Software 1v) Motor Vehicles V) Books i) Others Total Guidance not A staternent of the premises not used by the bank for its own or business purpose or the remaining part of the partially used premises and iter-wise revenue generated from such assets should be incorporated 17.4 Revaluation of Land & Building Guidance note: Land and Building of the bank was revalued during the year 200-- by WIS X & MIS Y. M/S X has revalued at Tk-- and MIS Y has revalued at Tk. -. On prudence, the Bank has accounted for Tk and the difference between book value and the revalued amount has been credited to asset revaluation reserve account in accordance with Bangladesh Bank Circular(S) issued from time to time in this respect. Details have been shown in Note- 18 Other Assets “Ammount “Amount Current Year_} [Previous Year ‘Stock of stationery in hand Advance Rent and Advertisement Suspense Account Security Deposit Paid Account Stamps in nand Income Receivable on Investment Preliminary, formation & organization expenses, renovation/development ‘expenses and prepaid expenses General Account (Note 18.1) F.C. Fund Purchased Clearing Adjustment Transfer delivery Other Expenses Total Guidance note: Other assets should be classified as per instruction of Bangladesh Bank and to be shown accordingly Non-income-generating other assets item(s) should be shown separately. Specimen Financial Report 53184 General Account Un-reconciled entries of Inter Branch Number Transactions in Bangladesh as at 31/12/200- —_[U.R. entry “Amount Current Year "Amount [Previous Year Age Up to 3 months 1) Over 3 months but not more than 6 months i) More than 6 months. Transactions Outside Bangladesh as at 31/12/200-- Age iN) Up 93 months \) Over 3 montns but aot more than 6 months {) More than 6 months Total ieevevi Grand Total (i to vi) 19 Non Banking Assets Guidance note This represent assets acquired in satisfaction of claims. Its holding period should be separately ‘mentioned. Value shown shall not exceed the market value. Non-income generating non-banking \tem(s) should be shown separately, 20 Placement from banks & other financial institutions. [Name ofthe Gank/Financial Waturiy At] Nature Institutions, (daysmours)_|mentiones) luo be Amount Current Year ‘Ameunt Previous Year a. In Bangladesh xlslamic Bank xy Islamic Bank ‘Sub total (a) . Outside Bangladesh 200nx Islamic Bank Sub total (b) Grand Total (a+b) ‘Specimen Financial Report $421 Deposits and Other Accounts Maturity-wise Classification of Deposits |) Re-payable on Demand With a residual maturity of 1) Re-payable within 1 month i) Over 1 month but within § months iv) Over 6 months but not more than 1 year v) Over 1 year but not mare than 5 year vv) Over 5 years but within for 10 years vv) Unclaimed Deposits for 10 years or more. Total 21.4 Other Mudaraba Deposits ‘Mudaraba Special Notice Deposits ‘Mudaraba Hajj Deposits ‘Mudaraba Savings Bond ‘Mudaraba Special Savings (pension) Deposits ‘Mudaraba Monthly Profit Deposit Scheme Mudaraba Foreign Currency Deposits Mudaraba Munor Savings ‘Mudaraba Waaf Cash Deposits Others Total 21.2 AlWadeeah Current and Other Deposit Accounts Al Wadeeah Current Deposits Convertible Taka Account Non Resident Taka Account Non Resident Dollar Account Foreign Currency Account (USD) Foreign Currency Account (GBP) Foreign Currency Account (EURO) Private Foreign Currency Account Property Development Account ‘Sundry Deposits Securty Deposits : Investment Security Deposits LC Secuity Deposits Foreign L.C. General Security Deposits Back to Back L.C (Inland) Security Deposits Bank Guarantee ‘Security Deposits : Non Refundable Deposits (NRD) Security Deposits - Foreign Bill Negotiation (FEN) Security Deposits Inland LC ‘Security Deposits Inland Bill Purchased (IBP) Profit Payable Others Total Specimen Financial Report 55 ‘Amount “Amount Current Year_} [Previous Year Amount “Amount Current Year_} [Previous Year ‘Arvount “Amount Current Vear_| [Previous Year213 Bills Payable ‘Amount “Amount Current Year_| [Previous Year Demand Draft Payable Payment Order Payable TT. Payable Others Total 22 Other Liabilities “Amount “Amount Curent Year_| [Previous Year Provision for Investments including Bad & Doubtful Investments (Tote 22.1) ProfitRent Suspense Account (note 22.2) Income Tax Liabilty (note 22.3) Zakat Payable Dividend Payable Lables to Subsidiary Companies Pension and Insurance funds F.C. Deposit. LC Cover A/C F.C. Held Against 8.8.UC Incentive Bonus Payable F.C. Fund held Adjusting Account Clearing Adjustment Transfer Delivery Others Total 22.4 Provision for Investments Amount “Amount Including Bad & Doubtful Investments Current Year_} [Previous Year 4) Current Year Provision for Investments Unclassified Investments ‘Special mention account Substandard Doubttul Bad & Loss Total (a) b) Provision for Bad & Doubtful Investments i) Provision held at the beginning of the year i) Fully Provided Investment written off (-) ii) Recoveries of amounts previously writen off (+) lv) Provision made during the year (note a above) (+) v) Recoveries and provisions no longer required (-) vi) Net charge to Profit & Loss Account (+) Provision held at the end of the year ) General Provision on Unclassified Investments |) Provision held at the beginning of the year li) Addition during the year i) Balance at the end of the year Total Provision for Investments including Bad & Doubtful Investments ( b+c) ‘Specimen Financial Report 5622.2 ProfitfRent Suspense Account ‘Amount “Amount Gurrent Year_} [Previous Year i) Balance at the beginning of the year i) Amount transferred to suspense account during the year (+) iit) Amount recovered from suspense account during the year (-) iv) Amount written off during the year (-) Balance at the end of the year 223 Income Tax Liability “Amount “Amount Provision Current Year_} [Previous Year Balance of Provision on January 1,-——~ Provision made during the year (note 22.8.1) (+) Settlement for previous year (-) Total (a) ‘Advance Tax Balance of advance income tax on January 1,—~ Payments made during the year (+) Settlement for previous year (-) Total (6) Net Balances at December 31, —-(a-b) 223.1 Provision for Current Tax made during the year “Amount ‘Amount Current Year_} [Previous Year Income tax @ —% on estimated taxable profit Tk.—- (From A) Excess profit tax (+) Estimated provision required st December 31, — (i) Balance as at January 1, Tax for previous year (-) Actual provision for tax held (i Estimated provision needs to be made (iii) Provision actually made during the year ‘A. Computation of Taxable Profit Profit before Tax ‘Add: Inadmissible expenditures Less Further allowable Expenditure Estimated Taxable Profit for the year (A) ‘Specimen Financial Report 57