|
 |
|
|
|
|
|
|
|
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 |
|
|
|
|
|
|
|
|
|
|
|
|
  |
|
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) |
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2.1 General prrovision (unclassified loans + Off Balance Sheet
exposure) |
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