2006            2005
12. Other liabilities            Taka            Taka
Provision for income tax (Note12.1)       1,811,940,579      1,193,940,579
Benevolent fund.             2,500,000            2,500,000
Adjusting account credit  balance               7,325,230            7,939,217
Govt. guarantee fund for special agri credit.             8,801,000            8,801,000
Fund for credit on Nath Bank (Pak) Ltd.                151,284               151,284
Balance of exchange houses .         323,352,346         528,648,033
Reserve for unforeseen losses            36,964,047           32,970,547
Interim dividend payable                 223,560               242,604
Audit fee payable                 130,000               130,000
Advance deposit and advance rent.             3,170,427            2,472,483
Consumers credit risk fund & personal loan scheme           16,714,359           15,960,859
Excise duty payable              2,012,404            2,477,092
Cash assistance.                   8,128               432,929
Bonus           71,595,190           50,615,632
Wage Earners' Development Bond.                        -                 245,000
Provision for classified loans and advances (Note 12.2)         583,548,567         574,373,185
General provision for un-classified advances (Note 12.3)         323,900,000         279,378,000
Provision for classified other assets          164,500,000         164,500,000
Provision for classified fixed assets            22,300,000           22,300,000
Provision for diminution in value of  Investment (Note 06.10)            23,250,000           10,600,000
Interest suspense account (Note 12.4)         259,519,358         287,268,246
Clearing house adjustment                 11,329               335,689
ATDP fund                         -             36,000,000
SEDP fund mobilization account                 37,619                     404
Dividend distribution tax (Note 16)                        -              5,000,000
Un- claimed dividend '2003             5,073,300            5,326,150
Un- claimed dividend '2004             5,698,256            6,173,670
Un- claimed dividend '2005             2,506,428                        -  
Proposed dividend            39,932,960           19,966,480
Total       3,715,166,371      3,258,749,083
12.1 Provision for income tax
Provision held at the beginning of the year       1,193,940,579         894,116,831
Add: Provision made during the year         618,000,000         640,000,000
Add: Provision made for the previous year(s) short fall                        -                          -  
Less: Tax paid/adjustment                        -          (340,176,252)
Balance at the end of the year Total        1,811,940,579      1,193,940,579
12.2 Provision for classified loans and advances 
The movement in specific provision for Bad & Doubtful Debts
Provision held at the beginning of the year         574,373,185         811,613,175
Fully provided debts written off         (329,602,618)        (919,167,340)
Recoveries of amounts previously written off           70,000,000           88,700,000
Specific provision for the year         358,600,000         610,000,000
Provision transferred to general provision             (3,122,000)          (16,772,650)
Recoveries and provision no longer required          (86,700,000)                        -  
Net charge to profit and loss account                        -                          -  
Provision held at the end of the year Subtotal          583,548,567         574,373,185
12.3 The movement in general provision on unclassified loans & advances 
Provision held at the beginning of the year         279,378,000         142,605,350
Specific general provision for the year            41,400,000         120,000,000
Provision transferred from classified loans & advances             3,122,000           16,772,650
Provision held at the end of the year Subtotal          323,900,000         279,378,000
Total          907,448,567         853,751,185

12.4 Interest suspense account
Balance at the beginning of the year      287,268,246       327,395,734
Amount transferred to "interest suspense" A/c during the year      143,632,629       242,354,916
Amount recovered from "interest suspense" A/c during the year       (18,398,604)       (17,750,310)
Amount written off during the year     (152,982,913)      (264,732,094)
Balance at the end of the year Total       259,519,358       287,268,246