2.

Create an income statement with operating income items expressed as a percentage

of total operating income. Which items improved over the last two years?

Janata Bank Limited

Profit and Loss Account
PARTICULARS 2009 2008

Net Interest Income 33% 31%

Investment income 41% 36%
Commission, exchange and brokerage 21% 27%
Other operating income 5% 6%

Investment income improved over the last two years from 36% in
2008 to 41% in 2009.

b) Create an income statement with operating expenses expressed as a percentage of

total operating expenses. Which items improved over the last two years?

PARTICULARS 2009 2008

Salary and allowances 78% 78%

Rent, taxes, insurance and electricity 8% 8%
Legal Expenses .01% .01%
Postage, stamp, telecommunication .04% .02%
Stationery, printings, advertisements 2% 2%
Chief executive's (MD) salary and fees .02% .02%
Directors' fees .03% .02%
Auditor's fees .04% .04%
Depreciation and repair of bank's assets 4% 4%
Other expenses 8% 8%

Salary and allowances improved over the last two years at 78%.