Annual Report of Allied Bank for the year 2008 Analysis

Vertical & Horizontal Analysis

20

Vertical Analysis

December 31 2003 2004 2005 2006 2007 2008

Assets
Cash and balances with treasury and other banks 9.5% 8.0% 9.4% 9.8% 9.5% 7.0%
Lending to financial institutions 13.1% 10.4% 3.0% 7.6% 5.8% 4.3%
Investments - net 34.7% 37.0% 23.3% 18.6% 26.2% 22.5%
Advances - net 34.6% 38.4% 57.7% 57.2% 52.6% 58.1%
Operating Fixed assets 2.2% 1.6% 2.5% 2.6% 2.4% 3.0%
Other assets 5.9% 4.6% 4.1% 4.3% 3.6% 5.0%
Total assets - net of provisions 100.0% 100.0% 100.0% 100.0% 100.0% 100.0%

Liabilities
Customer deposits 97.2% 81.6% 83.8% 81.7% 82.5% 81.1%
Inter bank borrowings 2.3% 8.1% 5.0% 7.3% 7.2% 7.6%
Bills payable 1.5% 1.6% 1.3% 0.9% 1.1% 0.8%
Other liabilities 2.4% 2.1% 2.3% 2.0% 2.3% 3.7%
Sub-ordinated loans 0.0% 0.0% 0.0% 1.0% 0.8% 0.7%
Total Liabilities 103.4% 93.4% 92.4% 93.0% 93.8% 93.9%
Share capital 0.9% 2.8% 2.3% 1.8% 1.7% 1.8%
Reserves 7.3% 3.0% 2.4% 1.9% 1.6% 1.6%
Un - appropriated profit / (loss) -5.5% -4.1% 1.4% 2.2% 2.2% 2.3%
Equity - Tier I -4.1% 6.1% 6.7% 6.4% 5.8% 5.7%
Surplus on revaluation of assets 0.8% 0.5% 0.8% 0.6% 0.5% 0.4%
Total Equity -3.4% 6.6% 7.6% 7.0% 6.2% 6.1%

Horizontal Analysis

December 31 2003 2004 2005 2006 2007 2008

Assets
Cash and balances with treasury and other banks 100.0% 110.0% 160.9% 220.8% 271.4% 229.8%
Lending to financial institutions 100.0% 105.3% 37.6% 124.0% 119.9% 102.8%
Investments - net 100.0% 140.7% 110.3% 115.3% 206.1% 202.9%
Advances - net 100.0% 146.3% 273.5% 354.2% 414.2% 523.8%
Operating Fixed assets 100.0% 98.3% 181.8% 248.3% 290.8% 428.9%
Other assets 100.0% 101.6% 113.6% 155.2% 163.3% 264.4%
Total assets - net of provisions 100.0% 131.8% 163.9% 214.5% 272.4% 312.0%

Liabilities
Customer deposits 100.0% 110.7% 141.3% 180.4% 231.1% 260.4%
Inter bank borrowings 100.0% 470.5% 363.8% 690.9% 860.7% 1042.5%
Bills payable 100.0% 143.0% 138.1% 128.5% 197.1% 166.6%
Other liabilities 100.0% 113.1% 157.7% 180.6% 258.6% 480.5%
Sub-ordinated loans
Total Liabilities 100.0% 119.1% 146.5% 192.9% 247.1% 283.4%
Share capital 100.0% 414.3% 422.2% 422.2% 506.6% 608.0%
Reserves 100.0% 2035.7% 1020.6% 1099.4% 1084.6% 1040.5%
Un - appropriated profit / (loss) 100.0% -97.3% 42.1% 86.4% 107.4% 131.5%
Equity - Tier I 100.0% 194.0% 265.2% 333.3% 378.1% 427.3%
Surplus on revaluation of assets 100.0% 90.3% 182.8% 163.0% 164.3% 173.3%
Total Equity 100.0% 258.0% 366.1% 445.0% 500.1% 562.5%
Blending of skills
and experience 21

is our approach
towards creating
an enabling
environment