Notes 2009   2008
        Taka   Taka
12. Other liabilities            
  Provision for income tax    12.1     2,746,944,682       1,671,944,682
  Deferred Tax liablity    12.2           35,450,000             26,800,000
  Benevolent fund.                   5,000,000               2,500,000
  Adjusting account credit  balance                 49,099,432             53,504,268
  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 .             639,613,597           488,369,016
  Reserve for unforeseen losses                47,665,726             44,945,821
  Interim dividend payable                      223,054                   223,054
  Audit fee payable                      250,000                   250,000
  Advance deposit and advance rent.               4,865,798               4,302,870
  Consumers credit risk fund & personal loan scheme           17,976,499             17,719,009
  Excise duty payable                      953,870                   370,725
  Cash assistance.                               64                     27,963
  Bonus               100,073,937             69,753,097
  Provision for classified loans and advances  12.3.1         475,526,169           388,219,720
  General provision for un-classified advances  12.3.2         434,600,000           404,600,000
  General provision on off-balance sheet exposures 12.4         101,650,000           101,650,000
  Provision for classified other assets  12.6           63,260,961             87,360,961
  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              55,000,000             55,000,000
  Interest suspense account    12.7         309,129,315           216,414,673
  Clearing house adjustment                     106,608                     67,627
  SEDP fund mobilization account                     853,981                     20,057
  Unearned Interest Income               14,728,961               6,759,046
  Risk Fund (Lease A/c)                     589,700                   200,000
  Un- claimed dividend '2003                 4,774,650               4,910,300
  Un- claimed dividend '2004                 4,152,543               4,245,161
  Un- claimed dividend '2005                 1,899,990               1,945,206
  Un- claimed dividend '2006                 6,467,971               6,823,174
              5,175,368,351       3,713,428,714
12.1 Provision for income tax          
  Provision            
  Provision held at the beginning of the year       1,671,944,682       2,043,476,311
  Provision made during the year         1,075,000,000           940,000,000
  Tax paid/adjustment                                -        (1,311,531,629)
  Balance at the end of the year         2,746,944,682       1,671,944,682
               
   
        Notes 2009   2008
          Taka   Taka
12.2 Deferred tax             
Deferred tax assets                                -                                -  
Opening Balance as on January 1,2009                              -                                -  
Add: Addition during the year                                -                                -  
             
Deferred tax liability               35,450,000             26,800,000
Opening balance as on 1 January'2009             26,800,000               7,200,000
Add: Addition during the year                 8,650,000             19,600,000
             
                  35,450,000             26,800,000
             
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           388,219,720           455,901,594
Fully provided debts written off            (202,693,551)         (126,131,874)
Recoveries of amounts previously written off                              -                                -  
Specific provision for the year             290,000,000           150,000,000
Prov. transferred to general provision UC Loans & Adv.             (34,100,000)
Prov. transferred to general provision off balance sheet exp.             (57,450,000)
Recoveries and provision no longer required                              -                                -  
Net charge to profit and loss account                              -                                -  
                475,526,169           388,219,720
12.3.2 The movement in general provision on unclassified loans & advances     
Provision held at the beginning of the year           404,600,000           370,500,000
Specific general provision for the year              30,000,000                              -  
Provision transferred from classified loans & advances                            -               34,100,000
                434,600,000           404,600,000
             
  Text Box: 5,390
          910,126,169           792,819,720
12.4 Provision for Off Balance Sheet Exposures         
  Balance at the beginning of the year            101,650,000             44,200,000
  Amount ransferred from Prov.for Bad Debts                               -               57,450,000
                  101,650,000           101,650,000
12.5 Provision for Gratuity          
  Opening balance 1,January-2009                                -               46,489,009
  Provision made during the year                                -                                -  
  Payment made during the year                                 -             (46,489,009)
                                   -                                -  
             
  Gratuity so calculated are transferred to the fund and charged to expenses of the Bank. Gratuity of the bank has been calculated as per BAS-19.
12.6 Provision for classified other assets         
  Opening balance 1 January 2009               87,360,961             87,360,961
  Provision adjusted during the year            (24,100,000)                              -  
                    63,260,961             87,360,961
12.7 Interest suspense account           
  Balance at the end of the year              216,414,673           188,952,604
  Amount transferred to "interest suspense A/c" during the year          330,094,812           156,085,015
  Amount recovered from "interest suspense A/c" during the year        (125,334,809)           (26,275,823)
  Amount written off during the year            (112,045,361)         (102,347,123)
                  309,129,315           216,414,673
        2009   2008
        Taka   Taka
13. CAPITAL            
13.1 Authorised capital            
  32,000,000 Ordinary Shares of Tk.100 each in the year 2009     3,200,000,000       1,600,000,000
            3,200,000,000       1,600,000,000
13.2 Issued, subscribed and paid up capital         
79,86,592 Ordinary Shares of Tk. 100 each            798,659,200           399,329,600
79,86,592 Ordinary Shares of Tk. 100 each issued as bonus shares         798,659,200           399,329,600
            1,597,318,400           798,659,200
             
13.3 Paid up capital as per shareholders category         
             
  2009 2008
Particulars  No. of shares  Percentage  Amount No. of shares  Percentage  Amount
Government of the People's             
Republic of Bangladesh                      240 0.002%                  24,000                         120 0.002%                   12,000
Bank and financial institutions              676,157 4.233%          67,615,700                 631,280 7.904%           63,128,000
General public        15,296,787 95.765%    1,529,678,700             7,355,192 92.094%         735,519,200
         15,973,184 100.00%    1,597,318,400             7,986,592 100.00%         798,659,200
             
13.4 Range - wise shareholdings           
  2009 2008
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                 40,916 16.81%            2,684,730                   26,442 16.37%             1,307,754
501 - 10000                    1,484 13.91%            2,221,411                         705 16.24%             1,297,386
10,001 - 20,000                        29 2.55%                406,958                           31 5.17%                 412,953
20,001 - 30,000                          30 4.61%                736,143                           14 4.21%                 335,906
30,001 - 40,000                        19 4.10%                655,645                             5 2.18%                 173,804
40,001 - 50,000                         22 6.09%                972,342                             7 3.73%                 297,552
50,001 - 100,000                         48 23.44%            3,745,148                           13 12.22%                 976,156
100,001 - 1,000,000                        22 28.49%            4,550,807                           11 39.88%             3,185,081
Over 1,000,000                           -                     -                             -                              -                       -                              -  
                 42,570 100.00%          15,973,184                   27,228 100.00%             7,986,592
             
13.5 i Capital adequacy of Bank on the basis of Risk weighted Assets:      
There is a surplus of Tk.2,140.8 million (Tk. 627.9 million in 2008) in capital fund of the Bank as on 31.12.2009 maintained as per BRPD circular No.10 and 05 of 25.11.2002 and 14.05.2007 respectively.
      Notes 2009   2008
        Taka   Taka
Total assets including off balance sheet items      80,506,481,424     67,401,219,221
             
A Total risk weighted assets       36,882,414,000     34,204,620,000
             
B Required capital @10%of total risk weighted assets     3,688,241,000       3,420,462,000
             
C Actual capital maintained          5,829,047,757       4,048,371,732
Core capital (Tier - I)   13.5.1     4,355,157,241       3,249,930,672
Supplementary capital (Tier - II)   13.5.2     1,473,890,516           798,441,060
             
D Total capital surplus  (B - C)         2,140,806,757           627,909,732
Capital adequacy ratio          
      2009 2008
Capital Requirement   Required Held Required Held
Tier-I     5.00% 11.81% 5.00% 9.50%
Tier-II     N/A 4.00% N/A 2.33%
Total     10.00% 15.91% 10.00% 11.83%
Surplus       5.91%   1.83%
             
  In terms of section 13(2) of the Bank Companies Act, 1991 and Bangladesh Bank BRPD circulars No. 10, 05 and 10 dated November 25,2002, May 14,2007 and September 18,2007 respectively, required Capital of the Bank at the close of business on 31 December 2009 was Tk.368,8241,000 as against available Core Capital of Tk. 4,355,157,241 and Supplementary Capital of Tk.1,473,890,516 making a total capital of Tk. 5,829,047,757 thereby showing a surplus capital/equity of Tk. 2,140,806,757 at that date. Details are given below:
        2009   2008
        Taka   Taka
13.5.1 Tier-I (Core Capital)         4,355,157,241       3,249,930,672
Paid up capital            1,597,318,400           798,659,200
Issue of bonus share                                 -                                -  
Statutory reserve            1,800,837,039       1,550,837,039
Capital reserve     15                 341,539                   341,539
General reserve      15           85,291,800           833,951,000
Dividend equalization fund               64,427,000             64,427,000
Retained earnings             806,941,463               1,714,894
             
13.5.2 Tier-II (Supplementory Capital)         1,473,890,516           798,441,060
Assets revaluation reserve (50%)             129,231,921           135,006,308
Adjustment for approved Securities (HTM)                               -                                -  
Revaluation reserve A/c.(Govt.securities) 50%           768,874,914             56,660,080
Exchange equalization fund               55,578,852             55,578,851
General provision against unclassified loans  & advances          434,600,000           404,600,000
General provisionon on off balance sheet exposures            85,604,829           101,650,000
Reserve for Un-foreseen losses A/c.                              -               44,945,821
             
Actual capital maintained         5,829,047,757       4,048,371,732
             
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,2009 Q2,2009  Q3,2009  Q4,2009
1. Tier-1 (Core Capital)                    343.95                   382.62           420.27                   435.51
2. Tier-2 (Supplementary Capital)                    76.61                   116.82           153.74                   147.39
3. Tier-3 (Eligible for market Risk only)                           -                              -                       -                              -  
4. Total Eligible Capital (1+2+3)   420.56 499.44 574.01                   582.90
B. Total Risk Weighted Assets (RWA): 4089.41                4,704.82        4,286.49                4,912.79
C. Capital Adequacy Ratio (CAR) 10.28% 10.62%              13.39 12.00%
D. Core Capital to RWA    8.41% 8.13% 9.80% 9.00%
E. Supplementary Capital to RWA 1.87% 2.48% 3.59% 3.00%
F. Minimum Capital Requirement (MCR) 408.94                   470.48           428.65                   491.28
Surplus     11.62 28.96 145.36 91.62
             
  As per BRPD circular No. 09 dated 31.12.2008 regarding Guidelines on Risk  Based Capital Adequacy for Banks ( Revised regulatory Capital framework in line with Basel-II Minimum Capital Requirement (MCR)  of the Bank at the close of business on 31 December 2009 was Tk.491.28 crore as against available Tier-I (Core Capital) of Tk. 435.51 crore and Tier-2 (Supplementary Capital) of Tk.147.39 crore making a total Eligible Capital of Tk. 582.90 crore  thereby showing a surplus capital/equity of Tk. 91.62 crore  at that date. Details are given 
1. Tier-1 (Core Capital)          
1.1 Fully Paid-up Capital/Capital Deposited with BB                    79.87                   159.73           159.73                   159.73
1.2 Statutory Reserve                     155.08                   155.08           155.08                   180.08
1.3 Non-repayable Share premium account                           -                              -                                -  
1.4 General Reserve                      83.43                        3.56                3.57                        8.56
1.5 Retained Earnings                      19.13                     57.81              95.45                     80.70
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)                    343.95                   382.62           420.27                   435.51
             
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)                  343.95                   382.62           420.27                   435.51
             
2 Tier-2 (Supplementary  Capital)