Notes-III
			30-06-2007		30-06-2006
			Taka		Taka
7.11	Sector-wise Loans & Advances: Tk.	8,164,809,013
	Industrial Sector
	Food & Allied Products		303,322,000		439464000
	Jute & Allied Fibre Products		540,044,672		549713000
	Cotton Woollen & Synthetic Textile		4,914,031,228		4518802000
	Paper, Paper Products & Printing		142,224,137		140587000
	Tannery & its Products		107,462,544		110430000
	Non-metallic Mineral products		71,356,063		86008000
	Basic Metal Products		10,832,119		13288000
	Metal Products		17,743,395		14078000
	Electrical Machinery & Goods		15,806,500		0
	Machinery & Spare Parts		47,644,104		49095000
	Transport		70,161,045		60387000
	Chemicals & Pharmaceuticals		248,024,859		255792000
	Petro-Chemicals		121,038,816		172789000
	Service Industries		225,503,221		233376000
	Miscellaneous		1,329,614,310		1248600478
	BSCIC Sponsored & BSB Financed				27000
			8,164,809,013		7,892,436,478
7.12	Movement of Written off as          Tk.	12,327,134,680
	per Bangladesh Bank's Circular
	Opening balance		12,622,336,987		11,902,567,171
	Add: Addition during the year		5,817,549		826,896,208
			12,628,154,536		12,729,463,379
	Less: Adjusted		301,019,856		107,126,392
			12,327,134,680		12,622,336,987
8.00	Premises and Fixed Assets :        Tk.	199,277,354
	Opening balance		385,632,950		384,409,192
	Add: Addition during the year		9,858,513		3,500,610
			395,491,463		387,909,802
	Less: Disposal/adjustment during the year		3,937,466		2,276,851
			391,553,997		385,632,951
	Less: Accumulated depreciation at the year end		192,276,643		184,244,482
			199,277,354		201,388,469
	A separate fixed asset schedule is shown in Annexure-A.
9.00	Other Assets :                             Tk.	1,080,901,742
	Stationery & stamps in hand		4,477,953		2,706,454
	Stocks & stores (Spare parts)		513,039		513,039
	Tax paid in advance (9.01)		757,226,196		733,210,193
	Prepaid expenses & security deposit		530,435		519,342
	Accrued income (CAD & Branches) (9.02)		77,338,570		70,553,440
	Suspense A/c. (CAD & Branches)		2,490,774		2,941,461
	Investment, Gratuity & Benevolent Fund (9.03)		9,680,000		9,680,000
	Share of Debt receivable from BSCIC		11,780,693		11,780,693
	Exchange risk adjustment account		151,811,297		151,811,297
	Sanchaya Patra Encashment A/C.		47,712,413		37,969,336
	Legal Expenses Realisable A/C.		17,340,372		22,374,492
			1,080,901,742		1,044,059,747
9.01	Tax paid in Advance :                  Tk.	757,226,196
	Opening balance		733,210,193		708,189,347
	Add : Addition during the year		24,016,003		25,020,846
			757,226,196		733,210,193
	Less : Recovery during the year		-		-
	Closing balance		757,226,196		733,210,193
9.02	Accrued Income:                        Tk.	77,338,570
	(CAD & Branches)
	CAD, Head office:
	Interest on debenture		57,518,741		57,518,741
	Rent		-		2,729,969
	Accrued income from FDR		16,342,333		6,764,651
	Interest on Money at call & Short Notice		39,476		205,973
	Treasury bond		3,164,870		3,120,690
	Sub-Total:		77,065,420		70,340,024
	Branch Offices':		273,150		213,416
	Sub-Total:		273,150		213,416
	Grand-Total:		77,338,570		70,553,440
9.03	Investment Gratuity & :              Tk.	9,680,000
	Benevolent Fund
	Opening balance		9,680,000		6,645,000
	Add : Investment during the year		-		9,680,000
			9,680,000		16,325,000
	Less : Encashment during the year		-		6,645,000
	Closing balance		9,680,000		9,680,000
10.00	Borrowing from Other Banks,        Tk.	4,538,713,667
	Financial Institutions andAgents, etc.
	Inside  Bangladesh (10.01)		4,538,713,667		5,095,078,809
	Outside Bangladesh (10.02)		-		29,946,973
			4,538,713,667		5,125,025,782
a)	As per following segregation : Tk.	4,538,713,667
	Secured		-		-
	Un-Secured		4,538,713,667		5,125,025,782
			4,538,713,667		5,125,025,782
b)	As per following maturity grouping : Tk.	4,538,713,667
	On Demand		-		-
	On Maturity		4,538,713,667		5,125,025,782
			4,538,713,667		5,125,025,782
10.01	Inside Bangladesh :                    Tk.	4,538,713,667
	BSCIC		3,937,500		3,937,500
	K.F.W. Counterpart Fund		165,929,516		165,929,517
	Long Term Loan from Bangladesh Bank (Block A/c.)		3,253,582,558		3,660,280,377
	Long Term Loan from Bangladesh Bank		672,386,350		768,441,543
	DM 3.00 million K.F.W. Loan		11,349,194		11,961,322
	Danish Credit Counterpart Fund		7,487,224		7,487,224
	Rephased Account with Government (DSL)		424,041,325		477,041,326
			4,538,713,667		5,095,078,809
10.02	Outside Bangladesh : Tk. Nil
	DFL 10.00 million		-		29,946,973
	Romanian credit (EFAS)
			-		29,946,973
11.00	Deposits & Other Accounts :    Tk.	655,424,506
	Current and other accounts,etc.(11.02)		238,955,078		240,343,957
	Bills Payable(11.03)		11,530,828		22,064,190
	Saving Bank Deposits		237,332,751		211,208,343
	Fixed Deposits		167,605,849		181,286,745
			655,424,506		654,903,235
11.01	Deposits & Other Accounts :     Tk.	655,424,506
a	Payable on demand
	Deposit from banks				-
	Other than banks		122,537,976		219,377,421
			122,537,976		219,377,421
b	Other deposits
	Deposit from banks				-
	Other than banks		532,886,530		435,525,814
			532,886,530		435,525,814
			655,424,506		654,903,235
11.02	Current & Contengencies :        Tk.	238,955,078
	Short term Deposit A/C.		65,261,003		64,023,386
	Deposit Pension Scheme		2,004,701		2,488,123
	Sundry Deposit A/C.		51,148,270		91,172,612
	Current A./C.		98,804,702		75,336,480
	Margin Deposits A/C.		21,679,730		6,840,184
	Guarantee Margin Security Deposits		56,672		483,172
	Deposit at Call				-
			238,955,078		240,343,957
11.03	Bills Payable A/C. :                    Tk.	11,530,829
	Payment Order A/C.		2,912,358		11,733,720
	Drafts Payable A/C.		7,957,199		8,323,554
	Un-claimed Drafts & Payment Order A/C.		451,383		450,106
	Un-claimed In-operative A/C.		209,889		1,556,811
			11,530,829		22,064,190
11.04	Deposits & Other Accounts :     Tk.	655,424,506
	Payable on demand		122,537,976		219,377,421
	Repayable within 1 month		21,428,507		5,199,572
	Over 1 month but within 6  months		236,019,561		223,700,425
	Over 6 months but  within 1 years		86,305,462		86,236,822
	Over 1 year  but within 5 years		128,913,959		58,871,564
	Over 5 years but within 10 years		59,557,769		59,510,515
	Unclaimed deposits held by the bank more than 10 years		661,272		2,006,916
			655,424,506		654,903,235
12.00	Other Liabilities :                       Tk.	4,222,407,614
	Provision for Unclassified Loan (12.01)		78,896,950		58,517,150
	Provision for classified Loan (12.02)		1,075,632,131		1,198,476,850
	Accrued Expenses (12.03)		23,617,347		23,734,708
	Others Funds (12.04)		5,744,883		6,069,058
	Exchange Equalization A/C.		50,014,200		54,832,397
	Provision for B/D Equity		106,731,020		106,821,020
	Provision for B/D Debenture		113,803,741		69,161,538
	Other Provisions(12.05)		746,995,799		654,427,827
	Interest Suspense (12.06)		1,413,370,559		1,424,577,653
	Miscellaneous (12.07)		363,742,663		383,307,910
	Advance deposit Receipts(12.08)		243,858,321		359,070,486
			4,222,407,614		4,338,996,597
12.01	Provision for Un-Classified Loan  Tk.	78,896,950
	Provision held at the beginning of the year		58,517,150		52,459,620
	Fully provided debts written off(-)		-		-
	Recoveries of amount Previously Written Off(+)		-		-
	Specific provision for the year (+)		20,379,800		-
	Excess provision transferred to Provision for Cl Loan (-)		-		2,183,620
	Specific Provision For Special Mentioned A/C.(+)		-		8,241,150
	Provision held at the end of the Year		78,896,950		58,517,150
12.02	Provision for Classified Loan       Tk.	1,075,632,131
	Provision held at the beginning of the year		1,198,476,850		1,346,730,050
	Fully provided debts written off(-)		93,794,719		177,688,444
	Recoveries of amount Previously Written Off(+)		151,176,135		-
	Specific provision for the year (+)		-		27,251,624
	Recoveries & provision no longer required (-)		29,050,000		-
	Excess provision transferred from Un classified loan		-		2,183,620
	Excess provision transferred to Prior years Adjustment A/c.(-)		151,176,135		-
	Provision held at the end of the Year		1,075,632,131		1,198,476,850
12.03	Accrued Expense :                    Tk.	23,617,347
	Accrued Interest		11,115,398		13,553,281
	Accrued Expense		12,484,988		10,166,033
	Accrued Payroll		16,960		15,394
			23,617,347		23,734,708
12.04	Other Funds :                             Tk.	5,744,884
	Employees Provident Fund		753,525		670,139
	Employees Benevolent Fund		1,386,402		2,750,529
	Employees Gratuity Fund		2,613,937		2,613,937
	Pension & Death Cum Retirement		991,020		34,453
			5,744,884		6,069,058
12.05	Other Provisions :                      Tk.	746,995,799
	Provision for Income tax		692,963,172		643,237,842
	Provision for Bonus		17,749,062		7,500,000
	Provision for Suspense Account (CAD)		1,100,000		668,000
	Provision for B/D-BSCIC A/C		7843193		3021985
	Surplus for National Exchequer		10000000
	Provision for Legal Expenses Realised		17,340,372
			746,995,799		654,427,827
12.06	Interest Suspense A/C              Tk.	1,413,370,559
	Opening Balance		1,367,009,258		2,243,478,836
	Add: Credited during the year		219,597,361		1,611,769,710
	Less: Transferred to Income		48,079,182		64,817,814
	Less: Written off during the year		141,899,225		1,319,509,388
	Less: Adjustment during the year		37,299,204		1,103,912,086
	Closing Balance		1,359,329,008		1,367,009,258
	Add: Interest Suspense A/C (IDCP)		54,041,551		57,568,395
			1,413,370,559		1,424,577,653
12.07	Miscellaneous :                           Tk.	363,742,663
	FCTA Exchange Premium A/C.		158,050,495		157,287,371
	FCTA Penal Premium A/C.		15,615,146		15,285,280
	Liabilities towards BSB & EPF		6,394,900		6,394,900
	Sanchaya Patra Sold A/C.		39,505,000		20,320,000
	Inter Branch Adjustment A/C (12.07.01)		144,177,122		184,020,359
			363,742,663		383,307,910
12.07.1	Inter office adjustment account:Tk.	144,177,122
	It is made up of as follows:
	CAD Current Account in Branch Office Book		2,151,879,933		6,702,467,667
	Branch Office Current Account in CAD's Book		(2,031,655,417)		(6,512,740,481)
	LAD's Current Account in CAD's Book		(2,770,300,243)		1,883,981,848
	CAD's Current Account in LAD's Book		2,803,310,898		(1,858,775,081)
	Branch Office Current Account in LAD's Book		1,688,220,535		6,325,052,561
	LAD's Current Account in Branch Office Book		(1,688,220,535)		(6,344,303,473)
	Inter Branch Current Account		(9,058,048)		(11,662,682)
			144,177,122		184,020,359
	Total number of outstanding entries of Inter Branch Transanctions are 2350. Out of total entries Tk.36.83
	crore is debit balance and Tk. 52.16 crore is credit balance. Outstanding debit balance for 12 months or
	more is Tk. 26.22 crore and Credit Balance is Tk.27.36 crore consists of total 1612 entries.
12.08	Advance Deposits Receipts        Tk.	243,858,318
	L/C Charge Received in Advance		383,965		383,965
	Commitment charge received in Advance		81,349		81,349
	Other Deposits Received in Advance		166,442,239		184,380,001
	Sundry Deposits( Cash Credit & Bridge Loan)		85,432		2,826,298
	Advance Rent Received on Bank's Premises		517,892		933,138
	Sundry Deposits( Write Off)		76,347,441		170,465,735
			243,858,318		359,070,486
13.00	Paid-up Capital : Tk. 2,000,000,000
	The issued subscribed and paid-up capital of the Bank (BSB) is 2 million share of Tk. 1,000 each fully paid by the Government.
13.01	Capital Adequacy  Ratio (CAR)
	There remains unadjusted capital  excess of Tk. 1,953,298,875 on Capital and reserve Account of the Bank as per requirement of section 13(2) of Banking companies Act, 1991 and BRPD circulation Nos 1 and 14 dated 9th January, 1996 and 16th November, 1996.
a)	Required Capital (9% of Risk Weighted Assets		1,000,000,000		655,995,270
	or Tk.100.00 crore whichever is higher)
b)	Actual Capital
	i) Core Capital-Tier-1		2,650,370,400		2,212,175,124
	Paid-up Capital		2,000,000,000		2,000,000,000
	Special Reserve		150,889,000		150,889,000
	Statutory Reserve		489,481,400		430,444,059
	Retained Earnings		10,000,000		(369,157,935)
	ii) Supplementary Capital Tier-2
	General Provision (1% of unclassified loan)		51,665,800		50,276,000
	Asset-revaluation Reserve (Capital reserve)		66,503,915		66,503,915
	Perpetual sub-coordinated Debt (Quasi Equity)		134,744,560		134,744,560
	Exchange Equalisation Fund		50,014,200		54,832,397
			302,928,475		306,356,872
14.00	Quasi Equity : Tk. 134,744,560
	This was created as per government decision in 1982 by converting the 3rd, 5th, 6th and 8th UK credits. This
	liabity has been waived by the government of Bangladesh.
15.00	Statutory Reserve :                 Tk.	489,481,400
	Movement of Statutory Reserve :
	Opening Balance		430,444,059		430,444,060
	Add: Addition made for the year		59,037,341		-
	Closing Balance		489,481,400		430,444,060
16.00	Other Reserve :Tk. 392,355,487
16.01	Capital Reserve :                       Tk.	66,503,915
	Opening Balance		66,503,915		66,503,915
	Add: Appreciation made for the year		-		-
	Closing Balance		66,503,915		66,503,915
16.02	Revenue Reserve :                   Tk.	150,889,000
	i) Special Reserve
	Opening Balance		150,889,000		150,889,000
	Add: Appreciation made for the year		-		-
	Closing Balance		150,889,000		150,889,000
	ii)Reserve for unforeseen losses: Tk.	560,000
	Opening Balance		560,000		560,000
	Add: Appreciation made during the year		-		-
	Closing Balance		560,000		560,000
	iii) Building Fund :                     Tk.	65,241,000
	Opening Balance		65,241,000		65,241,000
	Add: Appreciation made for the year		-		-
	Closing Balance		65,241,000		65,241,000
	iv) Special Assistance Fund :     Tk.	109,161,572
	Opening Balance		109,161,572		109,161,572
	Add: Appreciation made for the year		-		-
	Closing Balance		109,161,572		109,161,572
17.00	Profit & Loss A/c.  :                   Tk.	128,762,671
	Opening balance		(369,157,935)		(704,212,704)
	Less: Profit during the year		497,920,606		335,054,769
			128,762,671		(369,157,935)
18.00	Interest and discount :              Tk.	608,233,162
	Interest on F.C. loans		-		1,110,472
	Interest on taka loans		245,795,654		175,162,427
	Interest on amount due		82,470,765		110,593,462
	Interest on money at call & short notice		11,984,062		64,586,158
	Interest on term deposit		201,614,167		181,937,987
	Interest on F.C. A/c. with Bangladesh Bank		785,825		795,403
	Interest on government securities		7,996,530		12,132,890
	Interest on advance		57,586,159		42,918,437
	Income from Reverse Repo				582,418
			608,233,162		589,819,654
19.00	Interest paid on Borrowing,     : Tk.	56,329,280
	Deposit, etc.
	Interest on F.C Borrowing		1,035,354		4,508,992
	Interest on  Borrowing from B. Bank		38,942,376		34,455,535
	Interest on Deposit at call		58,694		-
	Interest on F.D. Account		8,766,775		18,344,846
	Interest on S.B Account		6,797,478		6,115,547
	Interest on STD Account		443,455		1,715,851
	Interest on Deposit Pension Scheme		285,148		517,117
			56,329,280		65,657,888
20.00	Investment Income :                 Tk.	29,416,110
	Income from Other Equity Investment		8,074,867		8,209,166
	Profit on sale of shares		18,261,490		2,686,956
	Commission on Purchase/Sale of Securities		3,079,753		871,839
			29,416,110		11,767,961
21.00	Commission, Exchange         :      Tk.	3,181,051
	& Brokerage
	Interest & Commission on F.C. Guarantee		-		3,355,962
	Commission on F.C./ L.C.		645,988		39,218,916
	Commission on Bills for Collection		965,561		2,899,997
	Exchange Commission		1,569,502		2,633,767
			3,181,051		48,108,642
22.00	Other Operating Income :          Tk.	50,327,721
	Rent on Bank's Premises		46,559,785		44,023,777
	Profit on Sale of Assets		442,498		341,983
	Exchange Risk Commission on F.C. loan		1,097		91,884
	Technical Examination Fees		2,013,614		3,806,296
	Amendment Charges		1,000		1,000
	Legal Amount & Documentation Charges		442,012		554,098
	Miscellaneous Earnings		867,715		4,180,496
			50,327,721		52,999,534
23.00	Salaries & Allowances :             Tk.	213,396,106
	Salary Allowances		129,637,240		113,279,634
	Income Tax paid on A/C. of employees		1,705,669		1,217,305
	Staff overtime Allowances		3,899,390		2,776,019
	Employees Gratuity, Pension & Benevolent		48,444,398		44,053,505
	Staff welfare facilities		1,482,050		1,292,400
	Staff education expenses		359,920		143,825
	Bonus		28,346,361		15,827,564
			213,875,028		178,590,252
	Less: Managing Director's fees		478,922		357,243
			213,396,106		178,233,009
24.00	Rent, Taxes, Insurance,         :   Tk.	10,349,331
	Lighting, etc.
	Rent & Property Taxes		4,390,865		4,288,569
	Electricity, Light & Gas		4,754,522		5,911,521
	Insurance		1,203,944		1,042,108
	Telex, Rental & Charges		-		22,326
			10,349,331		11,264,524
25.00	Law Charges :                          Tk.	682,543
	Legal & Documentation Charges		371,375		1,160,377
	Professional Charges		311,168		213,518
			682,543		1,373,895
26.00	Postage, Telegram & Telephone:Tk.	3,332,759
	Postage & Telegram		224,976		160,305
	Telephone-Local & Trunkcall		3,107,783		2,432,995
			3,332,759		2,593,300
27.00	Stationary, Printing &  :            Tk.	3,320,978
	Advertisement
	Printing & Stationary		2,451,052		3,321,774
	Advertisement		869,926		1,321,908
			3,320,978		4,643,682
28.00	Director Fees : Tk. 395,545		395,545		479,505
29.00	Depreciation & Repair of   :      Tk.	18,092,232
	Fixed Assets
	Depreciation of fixed assets		9,487,160		11,656,136
	Repair & maintenance of bank's properties		8,605,072		9,043,306
			18,092,232		20,699,442
30.00	Dab Debt written off during this year is inconnection with the staff loan.
31.00	Other Expenditure :                   Tk.	30,900,245
	Repairs of rental property		900		900
	Entertainment		1,630,694		2,806,885
	Donation & subscription		743,902		771,470
	Sundries		2,194,476		3,298,871
	Books and periodicals		107,133		88,539
	Staff canteen facilities		7,431,079		7,455,710
	Business development expenditure		157,020		128,250
	Expenditure in minor assets		7,390		17,207
	Staff training expenses		264,572		581,136
	Liveries & uniform		752,672		451,517
	Local conveyances		1,251,814		1,425,324
	Staff medical facilities		653,394		792,014
	TA/DA & conveyances		3,714,718		3,185,132
	Motor car running expenses		4,736,759		4,652,815
	Staff bus facilities		5,705,820		4,925,625
	Other expenditure		291,939		531,397
	Stock exchange charges		472,330		281,335
	Parity recording difference suspense A/C.		521,115		519,692
	Profit or loss on sales of  Marketable securities		262,519		-
	Difference in paisa account				-
			30,900,245		31,913,819
32.00	Provision for Loan Loss,	58,565,583
	Investment, & Others:Tk.
	For Special Mentioned Account(SMA)		-		8,241,150
	For classified		-		27,251,624
	For Investment (Debenture)		44,642,203		-
	For others (BSCIC, Legal Expense, & Suspense)		13,923,380		-
			58,565,583		35,492,774
33.00	Operating profit before change in operating Assets & Liabilities
	Net profit /loss before income tax		497,920,606		335,054,769
	Less:Prior years' adjustment		(51,869,525)		(10,849,048)
			446,051,081		324,205,721
	Add: Depreciation		9,487,160		11,656,136
			455,538,241		335,861,857
	Less: Accrued income		(19,819,829)		(13,034,699)
			435,718,412		322,827,158
	Add: Accrued Expenses		11,115,397		23,719,314
	Add: Provision		58,565,583		35,492,774
			505,399,392		382,039,246
34.00	Closing cash & cash equivalent
	Cash in hand		4,842,230		5,652,376
	Balance with Bangladesh Bank (Including Foreign Currencies)		218,757,009		327,753,972
	Balance held with Other Bank		26,932,509		21,387,129
	Closing Cash & Cash Equivalent		250,531,748		354,793,477