Professional Documents
Culture Documents
Balance Sheet
As at December 31 2010 to 2013
2010
2011
2012
2013
ASSETS
81,640,246
37,413,185
30,339,344
254,909,116
459,750,012
16,155,290
9,572,203
34,920,007
924,699,403
103,339,623
47,349,505
41,581,029
418,604,147
457,367,656
19,167,654
7,275,888
44,808,703
1,139,554,205
157,229,517
47,980,032
24,828,255
797,094,548
499,817,906
23,632,324
6,056,483
53,835,409
1,610,474,474
135,476,687
57,341,769
35,271,477
826,062,308
563,700,737
25,706,315
5,103,072
66,609,013
1,715,271,378
9,775,093
40,459,860
747,374,799
4,281,835
26,557,045
828,448,632
13,894,502
39,473,670
933,631,525
5,036,100
37,931,420
1,029,967,217
18,943,207
196,588,138
1,214,963,700
5,440,654
41,809,119
1,477,744,818
19,422,316
107,864,424
1,401,229,814
2,633,115
41,687,455
1,572,837,124
11,020,680
32,145,755
56,980,697
100,147,132
1,236,290
8,203,566
1,139,554,205
12,122,748
39,379,354
67,215,111
118,717,213
1,227,207
12,785,236
1,610,474,474
13,335,023
43,550,373
73,748,915
130,634,311
1,886,116
9,913,827
1,715,271,378
2012
2013
116,772,653
59,012,392
57,760,261
120,222,773
65,207,109
55,015,664
7,243,887
1,602,738
7,015
22,427
-483,865
-225,306
6,767,037
1,399,859
50,993,224
53,615,805
6,785,687
8,291,686
490,213
759,345
1,690,100
1,785,462
1,360,596
2,313,847
2,568,079
2 ,299,131
25,253
-12,815
3,040,178
3,886,624
15,960,106
19,323,280
30,381,020
18,285
714,420
36,109,857
23,175
721,115
31,391,573
36,805,757
-15,431,467
-17,482,477
35,561,757
12,770,159
22,791,598
36,133,328
13,106,233
23,027,095
This shows that how much amount bank are generating revenues from their main operations i.e,
from lending activities.The mark up interest earned of the bank is increasing from 2011 to 2013.
But the rate of increase in 2011 is more than 2012 and 2013 and the rate of increase in 2012 is
low as compare to previous year and the increase is very low in 2013 as compare to last two
years . This shows bank earns less from advances and other investments .
This shows that how much amount of money bank can paid to persons for using their funds .The
mark up interest Expense of the bank also increasing from 2011 to 2013 . The mark up expense
is increased by 23% from 2010 , in 2012 it increases to 40% as compare to previous year . the
mark up expenses also increases in 2013 but in less proportion to 2012 . This also shows bank
borrowing is made at higher rate of intersest as compare to lending .
The difference between the mark up interest earned and expense shows the banks net mark
up income. This is the banks income from its main operations .the banks net income is
increasing in 2011 as compare to 2010 , a slightly increase come in 2012 as compare to previous
year but the net income in 2013 is decreased by 5% as compare to last year.
Provision means the cutions against expected loss. The provision against NPLs is decreased by
12% in 2011 but this provision increased by 8 % in 2012 as compare to previous year. In2013,
provision against this is also decreased by 78% as compare to 2012 which shows good sign that
banks NPLs is decreasing.
The banks total provision is decreasing from year to year .this indicates the bankss ability to
manage its funds to. in 2011, Its provision is 9% less than from 2010 and 3% low as compare to
previous year.A major decreased in provision come in 2013 i.e, 79% less as compare to 2012
Net mark up / interest income after provision is increasing from year 2011 to 2013 . Because
banks provision on different items is decreasing this results increase the banks income.
Non mark up income of the banks shows that banks earning from secondary functions. Banks
income from Fee ,commission and brokerage income is increasing . bank charged fees against
Letter of Credit , commission from performing various functions and by providing underwriting
facilities to their customers. This income is 12% more in 2011 from 2010 , it is slightly less in
2012 and again increase in 2013 that is 22% .
Bank makes investments in different companies shares the dividend received from these is also
increasing . Because banks make investment in good companies and maintain a healthy
portfolio.
The total non mark up interest of the banks show a increase . In total income , non mark up
incomes contribution is 13% in 2011 12% in 2012 and almost 14% in 2013 . this shows banks
also active in performing other functions effectively.
Bank incure some expenses to manage the funds of people by giving salaries to its employees .
the admin cost is high in 2011, low in 2012 and again increase in 2013.
Total non mark up expenses of the bank increases but in more proportion to increase in non
mark up income. Thats why net non mark up (loss) increased .in 2011 it was 22% and it
decrease in 2012 1nd 2013 . this shows that the banks non mark up income is less as compare to
non mark up expenses.
Profit before taxation still positive because total income of the bank is more than total expenses
of the bank and increases from 2011 to 2013 . its shows banks profitability .
Provision for taxation is also increases due to increase in profit .
The profit after taxation increases ,this shows the net profit of the banks which a bank earns by
performing different functions. The net profit is 33% more in 2011 as compare to 2010 ,there is
no increase come in 2012 but this is again increase in 2013.
BALANCE SHEET ITEMS :
The cash and balances with treasury banks shows banks liquidity position . cash in hand in
local and foreign currencies and treasury banks includes balances with state banks of Pakistan
and other state banks . this increase in 2011 by 27% and 52 % in 2012 but its decrease by 14% in
2013.
The balances with other banks means amount maintain by the bank with other financial
institutions. The balances increases in 2011 more ,minor change come in 2012 as comare to
previous year and this also increased by 20% in 2013.
Landing to financial institutions means bank give credit to other banks. This increases in 2011
and decreases in 2012 and again increases in 2013.
The investments of the banks in shares of different company increases from year to year .It
increases more in 2011 and 2012 but the percentage of increase is very low in 2013. This is a
source of revenue for banks .