2010   2009
        Taka   Taka
12. Other liabilities            
  Provision for income tax    12.1     3,986,584,082       2,746,944,682
  Deferred Tax liablity    12.2           45,810,600             35,450,000
  Provision for Deferred Tax liability (Revaluation) 12.2         287,929,276                              -  
  Benevolent fund.                   5,000,000               5,000,000
  Adjusting account credit  balance                 51,098,890             49,099,432
  Special Blocked A/c. (Dc Note)                                -                         8,559
  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 .             619,828,393           639,613,597
  Reserve for unforeseen losses                51,591,444             47,665,726
  Interim dividend payable                      223,054                   223,054
  Audit fee payable                        300,000                   250,000
  Advance deposit and advance rent.               4,866,289               4,865,798
  Consumers credit risk fund & personal loan scheme           18,136,939             17,976,499
  Excise duty payable                      497,790                   953,870
  Cash assistance.                       290,079                             64
  Bonus                 85,000,000           100,073,937
  Provision for classified loans and advances  12.3.1         391,983,437           475,526,169
  General provision for un-classified advances  12.3.2         560,000,000           434,600,000
  Provision for other (non-banking assets) 12.4           20,000,000                              -  
  General provision on off-balance sheet exposures 12.5         101,650,000           101,650,000
  Provision for classified other assets  12.6           63,260,961             63,260,961
  Provision for classified fixed assets              22,300,000             22,300,000
  Provision for diminution in value of  Investment  06.10           23,250,000             23,250,000
  Provision for unreconciled outstanding entries                    619,839             55,000,000
  Interest suspense account    12.7         330,994,346           309,129,315
  Clearing house adjustment                 3,223,086                   106,608
  SEDP fund mobilization account                 3,738,818                   853,981
  Unearned Interest Income               60,529,493             14,728,961
  Risk Fund (Lease A/c)                 1,323,930                   589,700
  Un- claimed dividend '2003                 4,694,810               4,774,650
  Un- claimed dividend '2004                 4,079,921               4,152,543
  Un- claimed dividend '2005                 1,870,329               1,899,990
  Un- claimed dividend '2006                 6,448,367               6,467,971
              6,766,076,457       5,175,368,351
12.a Consolidated other liabilities          
  Uttara Bank Limited          6,766,076,457       5,175,368,351
  UB Capital and  Investment Limited (Audit fee )                     10,000                              -  
              6,766,086,457       5,175,368,351
12.1 Provision for income tax          
  Provision            
  Provision held at the beginning of the year       2,746,944,682       1,671,944,682
  Provision made during the year         1,239,639,400       1,075,000,000
  Tax paid/adjustment                                -                                -  
  Balance at the end of the year         3,986,584,082       2,746,944,682
               
          2010   2009
          Taka   Taka
             
12.2 Deferred tax liability           
Opening balance as on 01 January 2010             35,450,000             26,800,000
Add: Provision made during the year for temporary difference            10,360,600               8,650,000
                  45,810,600             35,450,000
Add: Provision  made for assets revaluation (land & building)         287,929,276                              -  
Closing balance as on December 31, 2010           333,739,876             35,450,000
             
12.3 Provision for classified loans and advances         
12.3.1 The movement in specific provision for Bad & Doubtful Debts      
  Provision held at the beginning of the year           475,526,169           388,219,720
  Fully provided debts written off            (198,142,732)         (202,693,551)
  Specific provision for the year             240,000,000           290,000,000
  Amount transferred to general provision UC Loans & Adv.       (125,400,000)                              -  
  Recoveries and provision no longer required                              -                                -  
  Net charge to profit and loss account                              -                                -  
                391,983,437           475,526,169
12.3.2 The movement in general provision on unclassified loans & advances     
  Provision held at the beginning of the year           434,600,000           404,600,000
  Specific general provision for the year                               -               30,000,000
  Amount transferred from classified loans & advances         125,400,000                              -  
                560,000,000           434,600,000
             
  Text Box: 5,390
          951,983,437           910,126,169
12.4 Provision for other (Non Banking Asset)        
  Opening balance 1,January-2010                                -                                -  
  Provision made during the year               20,000,000                              -  
  Closing balance as on December 31,2010             20,000,000                              -  
               
12.5 Provision for Off Balance Sheet Exposures         
  Balance at the beginning of the year            101,650,000           101,650,000
  Provision made during the year                                -                                -  
  Closing balance as on December 31,2010           101,650,000           101,650,000
               
             
   
12.6 Provision for classified other assets         
  Opening balance 1 January 2010               63,260,961             87,360,961
  Provision adjusted during the year                               -             (24,100,000)
  Closing balance December 31,2010             63,260,961             63,260,961
12.7 Interest suspense account           
  Opening balance 1 January 2010             309,129,315           216,414,673
  Amount transferred to "interest suspense A/c" during the year          125,282,759           330,094,812
  Amount recovered from "interest suspense A/c" during the year          (10,037,829)         (125,334,809)
  Amount written off during the year              (93,379,899)         (112,045,361)
  Closing balance December 31,2010           330,994,346           309,129,315
               
               
        2010   2009
        Taka   Taka
13. SHARE CAPITAL            
13.1 Authorised capital            
  500,000,000 Ordinary Shares of Tk.10 each in the year 2010     5,000,000,000       3,200,000,000
            5,000,000,000       3,200,000,000
13.2 Paid up capital             
159,731,840 Ordinary Shares of Tk. 10 each        1,597,318,400           798,659,200
79,865,920 Ordinary Shares of Tk. 10 each issued as bonus shares         798,659,200           798,659,200
            2,395,977,600       1,597,318,400
             
13.3 Paid up capital as per shareholders category         
             
  2010 2009
Particulars  No. of shares  Percentage  Amount No. of shares  Percentage  Amount
Government of the People's             
Republic of Bangladesh                 3,600 0.002%                  36,000                     2,400 0.002%                   24,000
Bank and financial institutions         7,639,040 3.188%          76,390,400             6,761,570 4.233%           67,615,700
General public     231,955,120 96.810%    2,319,551,200         152,967,870 95.765%     1,529,678,700
      239,597,760 100.00%    2,395,977,600         159,731,840 100.00%     1,597,318,400
             
13.4 Range - wise shareholdings           
  2010 2009
Range of holding No. of share holders  Percentage of  Number of  No. of share holders  Percentage of  Number of 
 of Shares  holding of shares  shares holding of shares  shares
Upto            500                62,593 17.11%          40,991,490                   40,916 16.81%           26,847,300
501 - 10000                  2,222 14.58%          34,938,870                     1,484 13.91%           22,214,110
10,001 - 20,000                       63 3.77%            9,020,990                           29 2.55%             4,069,580
20,001 - 30,000                         27 2.67%            6,393,940                           30 4.61%             7,361,430
30,001 - 40,000                         9 1.29%            3,101,920                           19 4.10%             6,556,450
40,001 - 50,000                        30 5.62%          13,461,170                           22 6.09%             9,723,420
50,001 - 100,000                        43 13.62%          32,643,290                           48 23.44%           37,451,480
100,001 - 1,000,000                       49 36.89%          88,387,090                           22 28.49%           45,508,070
Over 1,000,000                          1 4.45%          10,659,000                            -                       -                              -  
                65,037 100.00%        239,597,760                   42,570 100.00%         159,731,840
             
13.5 i Capital adequacy of Bank on the basis of Risk weighted Assets:      
             
In terms of section 13(2) of the Bank Companies Act, 1991 and Bangladesh Bank BRPD circular No. 10,  dated March 10,2010 minimum capital requirement (MCR) of the Bank at the close of business on 31 December 2010 was Tk.6,287.4 million as against available Core Capital of Tk. 5,907.0 million and Supplementary Capital of Tk.2,013.6 million making a total eligible of Tk.7,920.6 million. Details are given below:
 
        2010   2009
        Taka   Taka
Total assets including off balance sheet items      90,829,427,122     80,506,481,424
             
A Total risk weighted assets (RWA)       69,859,900,000     36,882,414,000
             
B Minimum Capital Requirement (MCR) @ 09%of total risk weighted assets     6,287,400,000       3,688,241,000
             
C Total eligible capital         7,920,588,892       5,829,047,757
Core capital (Tier - I)   13.5.1     5,907,037,967       4,355,157,241
Supplementary capital (Tier - II)   13.5.2     2,013,550,925       1,473,890,516
Surplus/(Deficit)           1,633,188,892       2,140,806,757
Capital Adequacy Ratio (CAR)          
      2010 2009
Capital Requirement   Required Held Required Held
Tier-I     4.50% 8.46% 5.00% 11.81%
Tier-II     4.50% 2.88% 5.00% 4.00%
Total     9.00% 11.34% 10.00% 15.81%
             
        2010   2009
        Taka   Taka
13.5.1 Tier-I (Core Capital)         5,907,037,967       4,355,157,241
Paid up capital            2,395,977,600       1,597,318,400
Issue of bonus share                                 -                                -  
Statutory reserve            2,370,837,039       1,800,837,039
Capital reserve     15                 341,539                   341,539
General reserve      15           85,291,800             85,291,800
Dividend equalization fund               64,427,000             64,427,000
Retained earnings             990,162,989           806,941,463
             
13.5.2 Tier-II (Supplementory Capital)         2,013,550,925       1,473,890,516
Assets revaluation reserve (50%)             815,799,618           129,231,921
Adjustment for approved Securities (HTM)                               -                                -  
Revaluation reserve A/c.(Govt.securities) 50%           536,101,307           768,874,914
Exchange equalization fund                                -               55,578,852
General provision against unclassified loans  & advances          560,000,000           434,600,000
General provisionon on off balance sheet exposures          101,650,000             85,604,829
Reserve for Un-foreseen losses A/c.                              -                                -  
             
Total eligible capital         7,920,588,892       5,829,047,757
             
13.5 b Risk Based Capital Adequacy (RBCA) for Bank (Revised  regulatory Capital framework in line with Basel-II)
         Taka in crore      
A. Eligible Capital    QI,2010 Q2,2010  Q3,2010  Q4,2010
1. Tier-1 (Core Capital)                    481.28                   514.88           544.78                   590.70
2. Tier-2 (Supplementary Capital)                  232.14                   230.52           230.95                   201.36
3. Tier-3 (Eligible for market Risk only)                           -                              -                       -                              -  
4. Total Eligible Capital (1+2+3)   713.42 745.4 775.73                   792.06
B. Total Risk Weighted Assets (RWA):               5,488.73                6,299.41        6,370.52                6,985.99
C. Capital Adequacy Ratio (CAR) 13.00% 11.83%              12.18 11.34%
D. Core Capital to RWA    9.00% 8.17% 8.55% 8.46%
E. Supplementary Capital to RWA 4.00% 3.66% 3.63% 2.88%
F. Minimum Capital Requirement (MCR) 439.1                   503.95           573.35                   628.74
               
1. Tier-1 (Core Capital)          
  1.1 Fully Paid-up Capital/Capital Deposited with BB                  159.73                   239.60           239.60                   239.60
  1.2 Statutory Reserve                     180.08                   180.08           180.08                   237.08
  1.3 Non-repayable Share premium account                           -                              -                                -  
  1.4 General Reserve                         8.56                        8.56                8.56                        8.56
  1.5 Retained Earnings                    126.47                     80.20           110.10                     99.02
  1.6 Minority interest in Subsidiaries                              -                                -  
  1.7 Non-Cumulative irredeemable Preferences shares                              -                                -  
  1.8 Dividend Equalization Account                       6.44                        6.44                6.44                        6.44
1.9 Sub-Total: (1.1 to 1.80)                    481.28                   514.88           544.78                   590.70
             
Deductions from Tier-1 (Core Capital)        
1.1 Book Value of Goodwill                              -                              -                       -                              -  
  1.11Shorfall in provisions required against classified assets irrespective of any relaxation allowed                            -                              -                       -                              -  
  1.12  Deficit on account of revaluation of investment in AFS category                           -                              -                       -                              -  
  1.13 Any increase in equity Capital resulting from a securitization  transaction                           -                              -                       -                              -  
  1.14  Any investment in TFCs of other banks exceeding the prescribed limit                           -                              -                       -                              -  
1.15 Other if any                               -                              -                       -                              -  
1.16 Sub Total (1.10 - 1.16)                             -                              -                       -                              -  
1.17 Total Eligible Tier-I Capital (1.9 -1.16)                  481.28                   514.88           544.78                   590.70
             
  2 Tier-2 (Supplementary  Capital)        
  2.1 General prrovision (unclassified loans + Off Balance Sheet exposure)