Pubali Bank Limited. Head Office. Consolidated Balance Sheet (un-audited) as at 30 September December 2016 Property and Assets

Transcription

1 Head Office Consolidated Balance Sheet (unaudited) as at 30 September 2017 September 2017 December 2016 Property and Assets Note Cash In hand ( Including foreign currencies ) Balance with Bangladesh Bank and its agent Bank (s) ( Including foreign currencies) 3 (a) 21,200,3S2,87S 3,236,054,870 17,964,298,005 21,l 14,474,S98 3,612,831,120 17,501,643,478 Balance with Other Banks and Financial Institutions Inside Bangladesh Outside Bangladesh 4 (a) 10,914,894,668 10,152,139, ,754,998 9,033,361,643 7,802,936,535 l,230,425, I 08 Money at Call on Short Notice s 461,286,667 SSl,286,667 Investments Government Others 6 (a) S9,S99,S37,12S 35,513,062,809 24,086,474,316 SS, 103,821,823 36,564,053,849 18,539,767,974 Loans, Advances and Leases Loans, Cash Credits, Overdrafts, etc. Bills purchased & discounted 7 (a) 219,061,699, ,697,624,924 11,364,074, ,610,060, ,338,887,390 8,271,173,081 Fixed Assets including premises, furniture & fixtures 8 (a) 3,990,732,311 3,790,630,209 Other assets Nonbanking Assets 9 (a) 27,987,909,S83 37S, ,S03,4S3, S,246 Total Assets 343,216,787,6S3 320, 707,464,4SO Liabilities and Capital Liabilities Borrowings from other banks, financial institutions & agents 10 Deposits and other accounts Current accounts & other accounts Bills payable Savings bank deposits Term deposits Other deposits Other Liabilities Total Liabilities 11 (a) 12 (a) 13,4S6,S21,869 2S8,768,624,309 32,407,387,218 7,074,225,668 67' 784,264, ,232,441,272 5,270,305, 159 4S,401,605, ,626,7Sl,391 6,30S,989, ,906, 170,427 28,8 15,286,575 12,240,63 7' ,20 I, 794, ,347,967,344 5,300,484,413 42,978,274,o , 190,434, 751 Capital I Shareholders' Equity Paid up Capital Statutory Reserve Retained earnings (general reserve) Other Reserves NonControlling Interest (a) IS (a) 16 9,508,037, 160 9,510,249,482 3,555,491,469 3,016,257,350 2S,S90,03S,46 l 801 8,803,73 8,120 9,300,249,482 3,382,630,056 3,030,411,362 24,Sl7,029, Total Shareholders' Equity Total Liabilities and Shareholders' Equity 25,S90,036, ,216,787,6S3 24,Sl 7,029, ,707,464,4SO Page 1

2 Head Office Consolidated Balance Sheet Cunaudited) as at 30 September 2017 Offbalance sheet items Contingent liabilities Acceptances & Endorsements Letters of guarantee Irrevocable letters of credit Bills for collection Other Contingent Liabilities Total Note September ,20 1,789,519 67,030,929,61 8 6,735,940,786 84,968,659,923 December ,039,954, ,770,791,207 4, 125,546,631 1,072,217, ,008,509,221 Other Commitments Documentary credits and short term trade related transactions Forward assets purchased and forward deposits placed Undrawn note issuance and revolving underwriting facilities Undrawn formal standby facilities, credit lines and other commitments Total Total OffBalance Sheet items including Contingent Liabilities 84,968,659,923 73,008,509,221 ~CJ~... Company Secretary ~.\~' ' Director Financial Officer EO Page 2

3 Operating Income Interest Income Less :Interest paid on Deposits, Borrowings, etc. Net Interest Income Income from Investment Commission, Exchange and Brokerage Other Operating Income Total Operating Income Operating Expenses Salaries and allowances Rent, taxes, insurance, electricity, etc. Legal Expenses Postage, Stamp, telecommunication, etc. Stationery, Printing, Advertisements, etc. Managing Director's salary and Fees Directors' Fees Auditors' Fees Charges on loan losses Depreciation and repair of bank's assets Other Expenses Total Operating Expenses Profit/(Loss) before Provisions & Taxation Provision for loans & advances, investments & other assets Provision for Classified loans and advances Provision for unclassified loans and advances Provision for diminution in value of Investments Provision for impairment clients' margin loan Provision for exposure of offbalance sheet items Total Provisions Total Profit/(Loss) before taxes Provision for current tax Provision for deferred tax Total provision for taxes Net Profit after Taxes Profit attributable to : Equity holders of parents Non controlling interest Appropriations: Statutory Reserve Retained surplus (general reserve) carried forward Earnings Per Share ( EPS) Basic Diluted Head Office Consolidated Profit & Loss Account (unaudited) for 9 months ended 30 September 2017 Note 17 (a) (a) 20 (a) 21 (a) 22 (a) (a) 25 (a) 27 (a) January to September ,122,235,505 8,309,236,497 5,812,999,008 4,297,329,374 1,242,062, ,051,248 12,116,441,790 3,230,751, ,548,087 14,283,833 62,347, ,024,878 7,400,000 5, 135, ,391 24,454, ,851,349 1,243,488,034 5,579,503,123 6,536,938,667 2,382,272,757 2,382,272, ,000,000 2,512,272,757 4,024,665, ,318,429 2,497,318,429 1,527,347,481 1,527,347, ,527,347, ,000,000 1,317,347, January to September 2016 I 3,040,874, ,892 5,216,486,308 2,819,736,693 1,085,114, ,036 9,703,850,646 2,755,533, ,010,279 11,377,696 56,05 1,853 80,635,237 7,400,000 6,000,221 35, ,911, ,626,879 5,094,582,734 4, ,912 I, I , ,576,500, ,000 1,732,500,000 2,876,767,912 1,829, 177,540 l,829,177,540 1,047,590,372 1,047,590, ,047,590, ,110, ,760 * 1.10 l.10 July to September ,813,077,595 2,801,808,960 2,011,268, ,434, ,727,569 84, ,845,948,341 I, 120, 740, ,419,042 5,597,912 18,6 I 8,936 28,95 I, , , ,454, ,844, ,2 I ,891,009,094 1,954,939, ,001,005 ( I,005) 810,000, ,000,000 I,144,939, ,139, ,139, ,799,453 July to September ,370,062,866 2,584,119,388 1,785,943,478 l, 142, ,827 79,601,133 3,325,053, ,436,644 I 95, 789, , ,829 23,885, , I 11,686, I,545,444 1,693,869,879 1,631,183, ,726, ,897 (3, ) 550,000, , ,000,000 1,011,183, , ,443, ,740, ~~ I I~ 30_2_,7_4_0._' ~_:_,I 382,799, ,740,208 3 s2, 799. ~ 53 I l. _ 3_0_2.'14_0'. ~08_,, OAO * 032 OAO 032 ~Restated ~t..c~c: Company Secretary ~.. :\/ Page 3

4 Head Office Consolidated Cash Flow Statement (unaudited) for 9 months ended 30 September 2017 a Cash flows from operating activities Interest receipts in cash Interest payments Dividend receipts Fees and commission receipts Recoveries of loans previously written off Cash payment to employees Cash payment to suppliers Current income tax paid Receipts from other operating activities Cash payments for other operating activities Operating profit before changes in operating assets & liabilities January to September ,869,329,554 (8, 169,7 I 7,676) 173, 172,48 I 849,356, ,727,023 (3,238,151,531) ( 178,421,44 7) (2,246,975,231) 1,260,573,527 (2, 188,029,360) 4,264,864,221 January to September , 182,950,225 (8,162,585,146) I 97,853, ,203,291 (2, 762,933,579) (147,597,4 80) (2,265,689,802) 965,087,298 (2,066,43 7,525) 2,630,850,530 Cash flows from operating assets & liabilities: Statutory deposits Purchase/sale of trading securities Loans and advances to customers (other than banks) Other assets Deposits to/from other banks Deposits from customers (other than banks) Other liabilities account of customers Other liabilities Total lncrease/(decrease) in operating assets and liabilities: Net Cash from/(used in) Operating activities 1,049,520,640 (5,546, 706,342) (15,451,63 8,707) 1,411,342,843 7, 150,532, I 64 12,497,747,960 (2,843,466, 105) 608,3 82, 111 (1, 124,285,436) 3, 140,578,785 7,016,024,852 (4,792,582,699) ( 16,936,567,612) ( 1,508,387,079) 2,303,350,450 13,876,3 17, ,484, ,879,647 1,124,519,567 3, 755,370,097 b Cash Flows from Investing Activities Proceeds from sale of securities Purchase /Sale of property, plant & equipment Net Cash from/(used in) Investing Activities (475,002,8871 ( 475,002,887) (454,575,063) (454,575,063) c Cash flows from financing activities Payment for redemption of loan capital and debt security Dividend Paid Investment in Subsidiary Company Net cash from/(used in) Financing activities (14,154,012) (440, 186,906) ( 454,340,918) (8,516,272) ( 1,056,448,574) (2,000,000,0001 (3,064,964,846) d Net increase/ (decrease) in cash and cash equivalents (a+b+c) e Cash and cash equivalents at the beginning of the period f Cash and cash equivalents at the end of the period (d+e) 26a 2,211,234,980 31,084,907,665 33,296,142, ,830,188 25,115,910,784 25,351,740,972 LC~ Company Secretary Chi f Financial Officer (3 ~ Managing Director & C~ Director Page 4

5 Particulars For the geriod Segtember 2017 Head Office Consolidated Statement of Changes in Equity (unaudited) for 9 months ended 30 S Paidup Statutory Retained earnings Other capital reserve (general reserve) reserves ~x~ Nonparent's equity controlling Total interest F T Balance as at 1 January 2017 Changes in accounting policy Restated balance Surplus/deficit on account of revaluation of properties Adj ustmant of last year gain on investment Surplus/deficit on account of revaluation of investments Currency translation differences Net gains and losses not recognised in the Profit and Loss Statement Transfer regarding revaluation reserve on sale of properties Noncontrolling capital Net profit for the period Transfer to statutory reserve Issue of bonus shares 2016 Proposed dividend (bonus issue) Dividends(cash) for 2016 Balance as at 30 September ,803,738,120 9,300,249,482 3,382,630,056 3,030,411,362 8,803,738, , , ,030,41 1,362 (25.465, 120) 9.951,285 l ,317,347, , ,299,040 (704,299,040) (440, ) 9,508,037,160 9,510,249,482 3,555,491,469 3,016,257,350 24,51 7,029, ,517,029,699 24,517,029, ,517,029,699 (25,465, 120) (25,465,120) 9,951,285 9,951,285 1,359,823 1,359,823 1,317,347, ,317,347, ,000, ,000,000 (440,186,906) (440,186,906) 25,590,035, ,590,036,262 Balance as at 30 September ,803,738,120 9,467,360,094 2,869,085,286 24,171,294, ,171,295,410 ~<3 Company Secretary Page 5

6 Head Office Balance Sheet (Unaudited) as at 30 September 2017 September 2017 December 2016 Property and Assets Cash In hand ( Including foreign currencies ) Balance with Bangladesh Bank and its agent Bank (s) (Including foreign currencies ) 3 21,200,352,875 3,236,054,870 17,964,298,005 21,114,474,598 3,612,83 1,120 17,501,643,478 Balance with Other Banks and Financial Institutions Inside Bangladesh Outside Bangladesh 4 10,914,894,668 I 0, 152, 139, ,754,998 9,033,361,643 7,802,936,535 1,230,425, 108 Money at Call on Short Notice 5 461,286, ,286,667 Investments Government Others 6 53,431,945,751 35,513,062,809 17,918,882,942 48,865,749,421 36,564,053,849 12,301,695,572 Loans, Advances and Leases Loans, Cash Credits, Overdrafts, etc. Bills purchased and discounted 7 218,454, 110, ,090,036,347 11,364,074, ,011,231, ,740,058,680 8,271,173,081 Fixed Assets including premises, furniture & fixtures 8 3,988,879,244 3, 788,444,2 79 Other assets Nonbanking Assets 9 34, 7 65,243, ,246 33,996,968, ,246 Total Assets 343,217,088, ,361,891,793 Liabilities and Capital Liabilities Borrowings from other banks, financial institutions & agents Deposits and other accounts Current accounts & other accounts Bills Payable Savings bank deposits Term deposits Other deposits Other Liabilities ,456,521, ,776,251,643 32,978,548,973 7,074,225,668 67, 784,264, ,668,906,851 5,270,305,159 44,105,547,321 6,305,989, ,278,503,683 29,016,869,218 12,240,637,725 62,201,794, ,518,717,957 5,300,484,413 41,632,995,086 Total Liabilities 317,338,320, ,217,488,474 Capital I Shareholders' Equity Paid up Capital Statutory Reserve Retained earnings (general reserve) Other Reserves Total Shareholders' Equity Total Liabilities and Shareholders' Equity ,508,037,160 9,510,249,482 3,928,394,002 2,932,086,644 25,878,767, ,217,088,121 8,803,738,120 9,300,249,482 4,094, 175,061 2,946,240,656 25, 144,403, ,361,891,793 Page 6

7 Head Office Balance Sheet (Unaudited) as at 30 September 2017 Offbalance sheet items Contingent liabilities Acceptances & Endorsements Letters of guarantee Irrevocable letters of credit Bills for collection Other Contingent Liabilities Total Note September ,201,789,519 67,030,929,618 6,735,940,786 84,968,659,923 December ,039,954, ,770,791,207 4, 125,546,631 1,072,217,186 73,008,509,221 Other Commitments Documentary credits and short term trade related transactions Forward assets purchased and forward deposits placed Undrawn note issuance and revolving underwriting facilities Undrawn formal standby facilities, credit lines and other commitments Total Total OffBalance Sheet items including Contingent Liabilities 84,968,659,923 73,008,509,221 ~c:::::::>~~~~4 Company Secretary Page 7

8 Head Office Profit & Loss Account (Unaudited) for 9 months ended 30 September 2017 January to January to July to July to September 2017 September 2016 September September 2016 Operating Income Interest income Less :Interest paid on deposits, borrowings, etc. Net Interest Income Income from investment Commission, exchange and brokerage Other operating income Total Operating Income Operating Expenses Salaries and allowances Rent, ta,xes, insurance, electricity, etc. Legal expenses Postage, stamp, telecommunication, etc. Stationery, printing. advertisements, etc. Managing Director's salary and fees Directors' fees Auditors' fees Charges on loan losses Depreciation and repair of bank's assets Other expenses Total Operating Expenses Note , ,497 5, 785,658,802 3, I, 192,366, ,870,546 11,714,286,298 3,207,469, ,439 14,192,333 62,165, ,845, ,000 4,51 4, ,391 24,454, ,898, ,545,990, ,863,597 4,366, ,584,1 19,388 5,200,071,846 2,004,054,637 1, 782,071, , , ,379 I, 125, , I , ,564,164 84,185, ,080 9,588,083,095 3, 747,838,630 3,289,891,055 2,735,037,815 1, 112,652, ,578, ,675, , ,708,730 11, ,597,912 4, ,858, ,272 19,120, ,902, ,044 7, , ,613, , ,323 35,000 24,454, ,630, , , ,234,525, ,9 17, ,858,692 5,066,481,267 1,879,989,145 1,684,456,440 Profit/(Loss) before Provisions & Taxation Provision for loans & advances, investments & other assets Provision for classified loans and advances Provision for unclassified loans and advances Provision fo r diminution in value of Investments Provision for exposure of offbalance sheet items Total Provisions Total Profit/(Loss) before taxes Provision for current tax Provision for deferred tax Total Provision for taxes Net Profit after Taxes Appropriations : Statutory Reserve Retained surplus (general reserve) carried forward Earnings Per Share ( EPS ) Basic Diluted 27 6, 168,296,073 2,382,272,757 2,382,272, ,000 2,512,2 72, 757 3,656,023,316 2,467,3 18,429 2,467,318,429 1,188,704, , , 704, ,521,601,828 1,867,849,485 1,605,434,615 1,324,051, ,00 1, , I ,948,82 1 ( 170, ) , (3.000,000) 1,576,500, ,000, ,000, , ,000,000 I, 732,500, ,000, ,000,000 2, 789, 101,828 1,057,849, ,434, I , ,808,640, ,139, ,173, ,461, ,709, ,260, ~ ;69 I , * * *Restated Financial Officer ~ Managi;gDirector & ~ a~~ Chairman Page 8

9 Head Office Cash Flow Statement (Unaudited) for 9 months ended 30 September 2017 a Cash flows from operating activities Interest receipts in cash Interest payments Dividend receipts Fees and commission receipts Recoveries of loans previously written off Cash payment to employees Cash payment to suppliers Current income tax paid Receipts from other operating activities Cash payments for other operating activities Operating profit before changes in operating assets & liabilities Note January to January to September 2017 September ,841,989,348 16,166,535,763 (8,169,717,676) (8,162,585, 146) 87,777, ,536, ,661, , 779, ,727,023 (3,214,869,731) (2,742,437,815) (178,421,447) (147,597,480) (2, 166,252,81 1) (2,238, 147,676) 1,020,848, ,475,482 (1,877, 798,262) (2,058,831,822) 4,276,944,047 2,570, 726,572 Cash flows from operating assets & liabilities: Statutory deposits Purchase/sale of trading securities Loans and advances to customers (other than banks) Other assets Deposits to/from other banks Deposits from customers (other than banks) Other liabilities account of customers Other liabilities Total Increase/( decrease) in operating assets and liabilities: Net Cash from/(used in) Operating activities 1,049,520,640 7,016,024,852 (5,617,187,370) (4,756,964,539) (15,442,878,840) (17,003,660,362) 1,397,977,920 (1,485,379,441) 7, 150,532,164 2,303,350,450 12, ,960 13,876,317,262 (2,843,466, I 05) 579,499, ,427, ,205,404 (1,471,326,477~ 1,087,393,602 2,805,617,570 3,658,120,174 b Cash flows from investing activities Proceeds from sale of securities Purchase /Sale of property, plant & equipment Net Cash from/(used in) Investing Activities (475,33 5,750) {455,265,715) (475,335,750) (455,265,715) c Cash flows from financing activities Payment for redemption of loan capital and debt security lnve ~tn1c 1t in Subsidiary Company Dividend Paid Net cash from/( used in) Financing activities d Net increase/( decrease) in cash and cash equivalents (a+b+c) e Cash and cash equivalents at the beginning of the period f Cash and cash equivalents at the end of the period (d+e) 26 (14,154,0 12) (8,516,272) (2,000,000,000) ( 440, 186,906) ( 1,056,448,574) ( 454,340,918) (3,064,964,846) 1,875,940, ,889,613 30,712,574,409 24,556,8 l 9, ~<== Company Secretary ~~ Managing Director & ~ f Page 9

10 Head Office Statement of Changes in Equity (Unaudited) f or 9 mont h s en d e d 30 s eptem b er 2017 ( F igures in ) Pa rticu la rs Paidup Statutory Retained earnings capital reserve (general reserve) Other reserves Total For the geriod Segtember 2017 Balance as at I January 2017 Changes in accounting policy Restated balance Surplus/deficit on account of revaluation of properties Adjustmant of last year gain on investment Surplus/deficit on account of revaluation of investments Currency translation differences Net gains and losses not recognised in the Profit and Loss Statement Transfer regarding revaluation reserve on sale of properties Net profit for the period Transfer to statutory reserve Issue of bonus shares Proposed dividend (bonus issue) Dividends (cash) for Balance as at 30 September ,803,738,120 9,300,249,482 4,094,175, ,738,120 9,300,249, ,175, , 704, , (704, ).. ( 440, 186,906) 9,508,037,160 9,510,249,482 3,928,394,002 2,946,240,656 25,144,403,319 2, , 144, (25, ) (25,465, 120) 9,951,285 9,951, ,823 1, ,704, ,000, ( ) 2,932,086,644 25,878,767,288 Balance as at 30 September ,803,738, 120 9,467,360,094 3,572,570,998 2,946,940,491 24,190,609,103 I Page 10

11 PUBALI BANK LIMITED Some selected notes to the financial statements for the Q uater ended 30 September 2017 September 2017 December 2016 Accounting Policies: In preparing these Financial Statements, accounting policies have been followed keeping the same as applied to annual audited financial statements Provision: a) Loans & Advances: Provisions for loans and advances has been made as per directives of Bangladesh Bank issued fro m time to time. b) Investment Provisions for diminution in value of investment is considered for loss arising on diminution value of investment in quoted shares on yearly basis. c) Taxation: Provision for income tax has been made on taxable income after necessary add back in accordance with the provisions of Finance Act 201 7, the Income Tax Ordinance I 984 and other relevant legislation as applicable. d) Others: Figures relating to previous year/period included in this report ha' c been rearranged, wherever considered necessary. PROPERTY AND ASSETS 3 Cash Cash In hand (Includ ing foreign currencies) In local currency In foreign currencies Balance with Bangladesh Bank and its agent bank(s) Bangladesh Bank In local currency In fo reign currencies Sonali Bank as agent of Bangladesh Bank In local currency 3(a) Consolidated Cash Cash In hand ( Including fo reign cur rencies) Balance with Bangladesh Bank and its agent Bank (s) 3,228,31 6,836 3,602, 78 I,5 I ,034 10,049,601 3,236, , I 20 16,821,557,738 15,422,923, ,983, ,508,639 I 7,334,540,922 I 6,065,432, ,083 I,436,2 I 0,88 I 17,964,298,005 17,501,643,478 21,200,352,875 21, 114,474,598 3,236,054,870 3,612,831,120 3,236,054,870 3,612,831,120 17,964,298,005 17, ,478 17,964,298,005 17,501,643,478 21,200,352,875 21,114,474,598 4 Balance with other banks and financial institutions Inside Bangladesh Outside Bangladesh 10,152,139,670 7,802,936, ,754,998 I,230,425, I 08 10,914,894,668 9,033,361,643 4(a) Consolidated Balance with other banks nnd financial institutions Inside Bangla desh Less: Inter Company Transactions Outside Bangladesh 10, 152,139,670 7,802,936,535 1,007,627, ,333,256 1l,159,767,004 8,175,269,791 1,007,627, ,333,256 10,152,139,670 7,802,936, ,754,998 1,230,425, I , 754,998 1,230,425, l 08 10,914,894,668 9,033,361,643 Page 11

12 s Money at call on short notice Banking company (note 5.1) Nonbanking fin ancial institution (note5.2) 5.1 Banking company Mercantile Bank Limited Midland Bank Limited!CB Islam ic Bank Ltd. 5.2 Nonbanking Financial Institution Lanka bangla Finance Ltd. IDLC Finance Limited Industrial & Infrastructure Development Finance Co. Ltd DB. Finance and investmant Limited National Finance Limited National Housing Finance and investmant corporation. Premier Leasing & Finance Ltd. United Finance Ltd. September 2017 December ,286, ,286, ,000, , ,286, ,286,667 I 00,000,000 I 00,000,000 11, ,286,667 11,286, ,286,667 90,000, ,000, ,000,000 50,000,000 50,000,000 50,000,000 50,000,000 60,000, ,000, ,000,000 6 Investments Government securities Government/ Bangladesh Bank bills al book value Government treasury bonds National prize bonds Total investment in government securities and bonds Other investments Shares Debentures Prime Bank Limited Bond MTBL Bond I Dhaka Bank Limited Bond National Bank Limited Bond One Bank Limited Bond 1 Mercantile Bank Limited Bond Trust Bank Limited Bond I The City Bank Limited Bond I Southeast Bank Limited Bond I Bank Asia Lim ited Bond I EXIM Bank Lim ited Bond I Social lslami Bank Limited Bond I Southeast Bank Lim ited Bond 2 Trust Bank Limited Bond 2 One Bank Limited Bond 2 Jamuna Bank Limited Bond MTBL Bond2 Bank Asia Limited Bond 2 EXIM Bank Limited Bond 2 Dutch Bangla Bank Limited Bond Shahjalal lslami Bank Limited Social lslam i Bank Limited The City Bank Limited Bond 2 Standard Bank Limited Bond lslami Bank Bangladesh Limited Bond 3 Commercial paper of Runner Automobiles Commercial paper of Energypac Engineering Ltd Commercial paper of Shanta Holding Ltd Commercial paper of Matador Ball Pen Inustries Commercial paper of Concord Real Estate & Development Ltd Commercial paper of Danish Condensed Milk BO Bridge financing advances 6(a) Consolidated Investments I. Government Pubali Bank Securities Lim ited 2. Other Pubali Bank Lim ited 8,033,929,007 35,501,081, ,516,673, ,981, ,50 I 35,SIJ,062,809 36,564,053,849 5,296,764,972 5,474, , ,060 45,000,000 20,000,000 20,000,000 40,000,000 40,000,000 40,960,000 40, ,000, ,000 80,000, ,000, ,000, ,000, ,000, ,000, ,000, , ,000, ,000, ,000, ,000,000 1,000,000,000 1,000,000,000 1,000,000,000 1,000,000,000 1,000,000,000 1,000,000, ,000, ,000,000 1,000,000,000 1,000,000,000 1,500,000, ,000, ,000, ,000, ,000,000 1,000,000, ,000, ,000, ,000, , ,000, ,000,000 4,8 13,910 4,813,910 I 7,918,882,942 12,301,695,572 53,431,945, ,865, 749,421 35,5 13,062,809 36,564,053,849 35,513,062,809 36,564,053,849 17,9 18,882,942 12,301,695,572 6,1 67,591,374 6,238,072,402 24,086,474,316 18,539, 767,974 59,599,537,125 55,103,821,823 Page 12

13 7 Loans, advances and leases Scptem ber 2017 December 2016 Loans, cash credits and overdrafts, etc. 207,090,036, , 740,058,680 Bills purchased and discounted 11,364,074,254 8, , ,454, 110, ,011,231, Loans, cash credits, overdrafts, etc. Inside Ba ngladesh: Loans 64,997,229,010 59,021,627,542 Cash credits ,203,042 42,635,737,741 Overdrafts 50, 180,063,371 52, 175,950,607 Loan against merchandise 10,147,208 9,228,324 Packing credits 555,773, ,622,395 Loan against trust receipts 10,993,999,853 8,850, 95 1,290 Pubali prochesta 264,533, I , Nonresident Credit Scheme 649, ,907 Pubali Subama 5,066,353,0 14 4,795, 100,759 Pubali Karmo Uddog 175,988,942 l 53,25 l,966 Pubali Sujon 43,785,572 38,080,885 Pubali Utsob 55,865,077 20,700,012 Payment against documents 3,563,389,043 2,627,585, 120 Consumers loan scheme l 3,952, 196,383 12,846, l 53,329 EDF loan 4,707,991,754 6,222,200,475 Lease finance 5,338,362, 70 l 4,338,566,512 Others 646,505,374 6,735, ,090,036, , 740,058,680 Outside Bangladesh 207,090,036, , 740,058, Bills pu rchased and discounted Payable in Bangladesh: Loans against accepted bills 1,877,892,712 1, ,057 Loans against demand draft purchased 31,555 31,565 1,877,924,267 1,221,604,622 Pa) able outside Bangladesh: Foreign bills purchased 9,486, 149,987 7,049,568,459 Foreign drafts purchased 9,486, l 49,987 7,049,568,459 1 I,364,074,254 8,271,173, Classifi cation of loans and advances including bills purchased and discounted Unclassified: Standard 192,236,438, , 10 1,709,880 Special mention account (SMA) 5,980,926,796 I 0.363,341, ,2 17,365, , Classified: Substandard (SS) 1,548,559,373 1,007,846,999 Doubtful (DF) 394,781, ,520,577 Bad or loss (BIL) 15,691,952, ,088, ,293,230 l ,455,576 Staff loan 2,601,452,292 2,624,724, ,454,110, ,011,23 1,761 Page 13

14 September 2017 December Particulars of required provision for loans and advances Status of Classification Base for Provision Rate of Provision (Of..) General provision Unclassified Standard Small & Medium Enterprise financing Loans to BHs/MBs/SDs against share etc. Housing Finance Loan for Professional to setup business Consumers loan scheme (Credit card) Consumers loan scheme Short Term Agri Credit and Micro credit Special mention account (SMEF) Special mention account (CLS) Special mention account (LP.HF)) Special mention account (Others) Specific provision Classified Substandard (Agri & Micro credit) Substandard Doubtful (Agri & Micro credit) Doubtful Bad floss Required provision Provision maintained Excess provision 135,814,458,493 41,474,931, ,568, I ,749,763 51,591,236 10,457,985,426 4,033, 153,212 l,403,212,033 I,877, 151,388 62,340,543 2, , ,631, , ,706 6, I I I ,358,144, ,687,330 5,011,364 3,074,995 1,031, ,899,271 40,331,532 3,508,030 93,857,569 1,246, ,273, , ,726,248 9, ,353 6, ,365 7, ,257,636,899 9, I 03, , ,586 I 03, ,276 6,538, I 88 3,089, ,820,237 96,386,434 2, ,753,388 1,707, ,136,787, , ,215, , ,244, ,624. l 00 5,042,565, 906 7,179,353,007 7,679, , (a) Consolidated Loans, Advances and Leases Loans, cash credits, overdrafts, etc. Less: Inter Company Transactions Bills discounted and purchased 207,090,036, ,697,624, ,697,624,924 11,364,074,254 11,364,074, ,061,699, , ,338,887, ,338,887, ,081 8,271,173, ,610,060,471 8 Fixed Assets including Premises, Furniture & Fixtures Land Building Vehicles Machinery and equipment's Computer & Computer Accessories Furniture and fixtures 2,227, l ,313 75,025, , ,565, ,741,700 3,988,879,244 2,227, , ,079, ,304, I , 907, ,853,900 3, 788,444,279 8(a) Consolidated Fixed Assets including premises, furniture & fixtures 3,988,879,244 1,853,067 3,990, 732,311 3, ,279 2, 185,930 3,790,630,209 9 Other Assets Interest accrued on investments Accrued income on loans & advances Investment in SWIFT Ad" ance security deposit, advance rent and prepaid expenses Investment in Subsidiary Company Stock dealing account Stationery and stamps Drafts payable Sanchaypatra Suspense account Demonetized notes Items in transit Advance against income tax Clearing house adjustment Others 1,594,946, ,080,598 3, ,883,646 6,599,998, ,833,962 80,008, , , 160,849 1,531, ,865,82 l 22,30 1,024,854 70,183,849 3,604,701 34,765,243, , , I 73,653 3,387, , , ,379,784 64, , , , l.53 1,750 4,81 1,480,497 20, ,043 63,886,071 l 01, ,996,968,178 Page 14

15 September 2017 December 2016 TakJI 9(a) Consolidated Other Assets ,243,069 33, , I ,877,909 34,898, 756,055 34,143,846,087 Inter company Transactions (310,847,772) ( 40,393,594) (6.599,998,700) (6.599, ) (6,910,846,472) {6,640,392,294) 27,987,909,583 27,503,453,793 LIABILITIES AND ~APITAL 10 Borrowings from other Banks, Financial Institutions and Agents Inside Bangladesh 3, 790,000,000 Outside Bangladesh 9.666,521,869 6,305,989,705 13,456,521,869 6,305,989, 705 II Details of deposits and other accounts Current deposits and other accounts : Current account 30,909,415, ,882, 793 Cash credit NC. (Cr. Balance) 767,258, ,167,676 Pubali Prochesta (Cr. Balance) 12,089,341 11,859,675 Credit card Account 854, ,741 Call deposits 15,393, ,633,739 Foreign currency deposits 1,257,864,037 1,204,640,383 Un claimed drafts payable 3,564 3,564 Un claimed dividend 18,914 18,914 Unclaimed deposits FDD NC 15,650,463 15,491, ,548,973 29,016,869,218 Bills payable 7.074,225,668 12,240, Savings Bank accounts 67,784,264,992 62,201,794,370 Term deposits : Fixed deposits 64,242,001,928 61,942, 167,300 Special Notice Deposits 30, ,236 28,005,845,821 Deposit pension scheme 1,1 19,639 1,209,894 Interest payable on tcrrn deposit 4,681,622, ,050,456 Pubali pension scheme 17,4 15,565,959 14, ,213 Pubali sanchay prakalpa 3,736, 112,079 4,476,150,111 Dwigun Sanchay Prokalpa 17,72 1,535,753 19,685, 770,467 Target Based Small Deposit (Pubali shopnopuron) 3,026,063,777 2, 196, Monthly profi t base deposit 2,572,819,371 2,774, 162, 121 Monthly Profit Based Small Deposit (Pubali shadhin sonchoy) 2,442,495,953 I, 758,208,860 Shikhya sanchay prokalpa , , Child edu. Care & maturity deposit ,668, ,5 18, Other deposits 5,270, , , ,776,251, ,278,503, (a) Consolidated Deposits and other accounts 259,776,251, ,278,503, ,776,251, ,278,503,683 Less: Inter Company Transactions 1,007, ,333, ,768,624, ,906, 170,427 Page 15

16 12 Other Liabilities September 2017 December 2016 Accumulated provision for loans and advances 6, 185,586,563 4,223, 743,657 Accumulated provision for consumers loan 8 71,925, ,277,605 Accumulated provision for lease finance 1,603,820 1,596,341 Accumulated provision for demand loan pubali star 40,247,243 27,948,303 7,099,363, ,565,906 Provision for unclassified loans and advances 2,261,926,027 2,636,987,101 I% against offbalance sheet exposure 860,800, ,800,000 Accumulated interest suspense 1,959, 126,371 1,622,699,217 Provision for rebate on good borrower 18,504, I 84 20,000,000 Provision for doubtful investment 23,750,460 23,750,460 Additional profit payable A/C for Islamic banking 356,033 1,738,845 LB. bad debt offsetting reserve 3,904,452 3,904,452 Interest suspense on underwriting advances 235,599, ,599,888 CLS interest A/C 4,523,261 4,233,900 Accrued interest receivable on overdue CLS 97,813,422 Consumers deposits 199,449, ,396,713 Lease deposit 687, ,719 Unpaid dividend 675, ,23 1 Special blocked account 1,215,640 1,215,640 Provision for Current Tax 25,766,445,150 23,299, 126,721 Provision for Deferred Tax 125,535, ,535,475 Valuation adjustment 709,559, ,323,077 Exchange adjustment account 28,666,878 28,666,878 Agri credit guarantee backing reserve 70,261,300 70,261,300 Excise duty 32, ,034 Pakistan account 8,393,039 8,393,039 Pension fund 1,570,883 1, !JC cover account in Bangladesh 1,583,640 1,583,640 EDF adjustment 4, 171,842,225 6,261,073,278 Pubali Bank Adjustment 151,268, ,058,060 Sadaqah fund 6,124,049 5,850,621 Card transaction fee (inter bank) 844, ,117 FC Charges 17,363, ,363,819 Interest suspense account against 70% agri loan 192, Blocked account of UBI 2,973, , 186 Property account of UBI 49,617 49,617 Non resident blocked account of UBI 34,487 34,487 36,633,259,265 35,962,688,202 Provision for expenses , , Provision for other assets: Suspense account 63,714,468 63,714,468 Demonetized notes 989, Provision for Unreconciled General Account debit entries 13,724,657 13,724,657 ICT Asset Insurance reserve 18,257,834 15,580,358 Reserve for unforeseen losses 200, ,418, ,293, ,427,967 44,105,547,321 41,632,995,086 12(a) Consolidated other liabilities 44, I 05,547,321 41,632,995,086 1,606,905,664 1,385,673, 127 Inter company payable (310,847,772) (40,393,594) 45,401,605,213 42,978,274, Statutory reserve Balance at the beginning of the period 9,300,249,482 9,300,249,482 Addition during the period 210,000,000 Balance at the end of the period 9,510,249,482 9,300,249, Retained earnings (General reserve) Balance as on beginning of the period 4,094, 175,061 3, ,087 Addition during the period 978,704,887 1,334,954,548 Transfer in: Asset revaluation reserve 120,000 5,072,879,948 5, l 50,623,635 Issue of dividend (1.144,485,946) { 1,056,448,574) Balance as on end of the period 3,928,394,002 4,094,175,061 14(a) Consolidated Retained earnings (General reserve) 3,928,394,002 4,094, 175,061 (372,902,533) F ) 3,555,491,469 3,382,630,056 Page 16

17 15 Other reserves 15.1 Assets revaluation reserve Balance at the beginning of the period Addition on revaluation of Fixed Assets/Investment During the period Disposal during the period Transfer out: Asset revaluation reserve Share forfeiture account Balance at the end of the period 15.2 Exchange Equalization Fund Balance at the beginning of the period Addition during the period Balance at the end of the period 15.3 Foreign currency translation reserve Balance at the beginning of the period Addition during the period Balance at the end of the period 15(a) Consolidated Other reserves 16 Noncontrolling interest Balance at the beginning of the period Share of current period profit September 2017 December ,915,946,700 2,925,282,807 35,286, ,222, 193 (50,800,404) ( 199,438,300) (120,000) 2,900,432, ,946, ,984 2,900, ,916,280,684 29,959,972 29,959,972 29, ,959,972 1, ,359,823 2,932,086,644 2,946,240,656 2, 932,086,644 2,946,240,656 84, ,706 3,016,257,350 3,030,411, Page 17

18 September 2017 September Interest income Loans 1,47 1,556,436 1,514,525, 153 Cash credits 3,337,592,1 16 3,242,891,616 Over drafts 3,1 93,169,297 2,976, 154,331 Loan against imported merchandise 271,549 18,198,659 Loan against trust receipt 753,402, ,992,715 Inland bill purchased & demand draft purchased 67,229,231 46,624,232 Foreign bill purchased and Export development fund , ,344,945 Packing credits 28,424,683 22,016,260 Payments against document 50,652,643 93,750,869 Call loans 19,988, ,905,548 Agricultural credits & rural credits 21,835,324 15,238,494 Sundries account 46,235,540 43,240,984 CLS account 1,019,032, I ,621,853 Secured mortgages 472,995, ,541,11 6 Foreign bank accounts 12,615,395 52,805,934 Loan against Shikya Sanchay Prokalpa 734, ,429 Loan against Nonresident Credit Scheme 4,714 Lease finance 420,624, ,444,205 Loan against Pubali Sanchay Prokalpa 31,848,008 35,915,778 Loan against FDR 442, 742,220 29,055,5 11 Term loans 2,078,467,718 I, 791,945,86 1 Term deposit/ replacement 88,946,704 41,729,871 Loan against Pubali Pension Scheme 8I,184,530 56,824,948 Credit card 2,209,303 8, ,094,895,299 13,024,459, (a) Consolidated Interest Income 14,094,895,299 13,024,459,738 27,340,206 16, , 122,235,505 13,040,874, Interest paid on deposits, borrowings, etc. Fixed deposit 2,469,860,438 2,980, Interest on REPO borrowings 14,762,898 8,239,987 Interest on borrowings 243, 144,309 90, 156,442 Shortnotice deposit 849, 163, ,955,044 Savings bank deposit , ,501,695 Pubal i bank pension scheme 1,281,598, ,675,279 Child education care & maturity deposits 123,060 Call borring 40,730,875 14,932,529 Monthly monafa based deposit scheme 9,019,264 21,211,372 Pubali Sanchay Prokalpa 230,237, , 967,563 Shikhya Sanchay Prokalpa 13,496,034 11, Dwigun Sanchay Prokalpa 1,652,477,913 1, ,057 Treasury Bond 72,240,863 6, Marking to Market Revaluation 70,000,000 25,318 Interest on MPSD 105,034, ,681,394 Interest on TBSD 131,561,394 81,425,782 Interest on refinance from B. Bank 1,814,835 3,971,440 Interest on MFD NC 195,564, ,664 Sundry accounts 3.149,516 2,247,503 8,309,236,497 7,824,387, Income from investment Interest on treasury bi II 90,604,066 76,644,927 Interest on treasury bond 2,671,604,5 15 2, 128,911,234 Interest on other bond 549,881, ,098,826 Interest on debentures 100,000 Interest on Bangladesh Bank bill 35,801, ,684, I 02 Interest on commercial paper 29,717, ,795,398 Gain on sale of shares 508,903,880 (60,913,986) Dividend on shares 87,777, ,249 3,974,390,283 2,756,756,750 19(a) Consolidated Income from investment 3,974,390, , 756, ,939,091 62,979,943 4,297,329,374 2,819,736,693 Page 18

19 20 Commission, exchange and brokerage SC, LSC, DD, TI, MT and PO Foreign UC Local UC Issuance of foreign guarantee Issuance of local guarantee Issuance of traveller's cheque Other transactions Miscellaneous handling commission Consumers credit Commission on stationery articles Income NC commission Online Total commission Exchange 20(a) Consolidated Commission, exchange and brokerage 21 Other operating income Rent recovery Postage and telecommunication recovery Miscellaneous income Miscellaneous income supervision and monitoring Miscellaneous income transfer fee Swift income Application fee ofcls account Account opening charge of CLS account Service charge Income on sale of leased asset Online service charge Accounts Maintenance fee SMS service charges Card Fees and charges CIB service charges Recovered from Bad Debt Written Off Processing Fee on Lease Financing Fee on card transection Income on sale of Bank's property 2l(a) Consolidated Other operating income 22 Salary and allowances (excluding Managing Director) Basic salary House rent allowances Medical allowances Other allowances Contributory provident fund General provident fund Bonus to employees 22(a) Consolidated Salary and allowances (excluding Managing Director) 23 Managing Director's salary and fees Basic pay Allowances Bank's contributory provident fund Bonus 24 Depreciation and repair of bank's assets Repairs to fixed assets Maintenance of assets Depreciation on fixed assets 24(a) Consolidated depreciation and repair of bank's assets September September ,077,425 22,476, ,577, , 709, ,417,399 71,229,30 I 2,025, 195 I, 140,690 98,798,211 80, , ,891, ,267, ,234, ,667,308 67,097 93, , ,961 2, ,661, ,779, , ,9 11,318 1, 192,366,667 1,051,690,335 I, 192,366,667 1,051,690,335 49,695,493 33,424,274 1,242,062,160 1,085, 114,609 1,812,360 1,844,510 6,283,269 7,158, ,453,842 56,017,802 1,770 7, ,479 86,437,505 77,938, I 17 1,238,225 1,034,971 1,615,482 1,443,600 23,829,858 17,883,990 1,779,579 1,264, ,922, , ,265, ,387,442 55,205,559 47, ,474,209 8,521,000 10,095,065 8, ,727,023 3,288,747 2,68 1,939 2,383, , , ,564, 16' 761,870, ,564, 164 2, ,948, ,051, ,513,036 1,486,847,965 1,276,688, ,557, ,975, ,637, , 705, ,992, ,458, , , , , , , ,207,469,731 2,735,037,815 3,207,469,731 2, 735, ,281, ,764 3,230,751,531 2, 755,533,579 4,500,000 4,500,000 1,350,000 1,350, , ,000 1, , ,400, ,291,497 12,21 3,989 47,706,448 I 08, , ,898, ,630, ,898, ,630, , ,851, ,911,990 Page 19

20 25 Other expenses Repairs to rented property Newspapers Petrol consumption Travelling Donations Card Expenditure NOSTRO account charges Honorarium Subscriptions Subordinate staff clothing Conveyance Entertainment Training Photocopying Branches' opening expenses Shifting expenses Carrying expenses Professional fees Security and Auxiliary Services Gun license fees Overtime Lunch subsidy Promotional expenses Card transection fee Gratuity Group insurance House maintenance Car allov. ance Chemicals for office equipment's Loss on sale of bank's property CDBL fees Annual general meeting Bandwidth charges Renovation Under construction works Penal inerest penalty Miscellaneous 25(a) Consolidated Other expenses Pubal i Bank Limited 26 Cash and cash equivalents at the end of the period Cash in hand (including foreign currencies) Balance with Bangladesh Bank and its agent bank(s) Balance with other banks and financial institutes Prize bonds Mon~y at call on short notice 26(a) Consolidated Cash and cash equivalents at the end of the period Pubali Bank Lim ited 27 Basic and Diluted Earnings Per Share (EPS): Net Profit after taxes Number of ordinary shares outstanding Basic and Diluted Earnings Per Share (EPS) 27(a) Consolidated Basic and Diluted Earnings Per Share (EPS) Net Profit after tax Number of ordinary shares outstanding Consolidated Basic and Diluted Earnings Per Share (EPS) September 2017 September ,193 1,313,125 2,416,763 2,385,45~ 40,809,627 38,985,877 42,391,336 44,120,803 86,422,000 48,529,780 6,555,692 14,434,75 1 5,298,034 2, 734, , ,450 8,046,848 5,343,900 8,679, 100 3,072,374 14,698, , l 5 J 14,899, ,618 13, ,401, , , , , , , ,817 5,134,560 3,538,588 40,875, ,947 1,040, ,603 19,223,933 17, ,970, ,532,097 7,727,415 38, , 106, ,593, , ,392,237 16,005,402 99,041, ,049 20,429,719 18,099, , ,380 1,362, , , ,635,389 1, ,568,569 55,598,323 15,836, ,773 63,327, ,235,607,546 1,234,525,694 1,235,607,546 1,234,525,694 7,880,488 5,101,185 1,243,488,034 1,239,626,879 3,236, ,083, ,298,005 16,123,862,786 l 0, , ,981, , ,286,667 32,588,S 15,311 24,694,708,993 32, , ,708, ,627, ,979 33,296, 142,645 25,35 I, 740, 972 l, 188, 704, , , , ,527,347,481 1, , t Page 20

21 ~~<pf61~c&\s PUBALI BANK LIMITED Central Accounts Division Head Office, Dhaka. T el: Disclosure relating to unaudited Quarterly (Q3) Financial Statements. 30 September 2017 Measures (Solo) (Consolidated) Operari!12 Profit 6,168,296,073 6,536,938,667 Net Profit/ a..oss) after Taxation 1,188,704,887 1,527,347,481 Net Assets Value (NA V) 25,878,767,288 25,590,035,461 NAV Per Share Earnings Per Share (EPS) Net Operating Cash Flow Per Share (NOCFPS) *Restated 30 September 2016 (Solo) (Consolidated) 4,521,601,828 4,609,267, ,461,097 1,047,590,372 24,790,609,703 24,171,294, * 1.03 * E:\Accounts\Memo for awrding Accoums\2017\occo\Forwarding\Addicional Disclosure forwarding_dse_march _2016.doc Head Office: 26, Dilkusha Commercial Area, G.P.O. Box : 853, Dhaka1000 Bangladesh, Fax: PABX: Swift :Pl.JBABDDH majlbox@:pubaljbankbd.com, Website: