"Performance evaluation - A Study On Mutual Trust Bank Limited, K atun!on" Branc , # itta!on!

$
(This Internship Report Is Submitted For The Partial Fulfillment Of The Degree of Master of Business of Administration With A Ma or In Finan!e " Ban#ing$

Pre%ared By& Tania Sultana Metri! %o& ' Program ' Semester '

Internship Duration ' ()th Februar* to +,th April Submission Date ' +)th April- .(++

'e%artment of Business Administration (aculty of Business Studies

)*T+,*AT)O*AL )SLAM)# -*).+,S)T/ #0)TTA1O*1

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Letter of Su2mission
April +)- .(++& To The 3ead Department of Business Administration& International Islami! 1ni4ersit* 2hittagong& Su2"ect& Su2mission of MBA interns i% ,e%ort$ Dear SirI ha4e the pleasure to inform *ou that I a!!omplished m* internship program in Mutual Trust Ban# 5imited&- 6hatungon Bran!h- 2hittagong& I tried m* best to #no7 about the regular operations of this bran!h b* obser4ing its a!ti4ities& I ha4e 7ritten this report based on performan!e e4aluation of Mutual Trust Ban# 5td& I ha4e gathered 4aluable e8perien!es from different situations in the pro!ess of preparing the report& I 7ould li#e to than# *ou and the 1ni4ersit* for gi4ing me the opportunit* to do internship and also help me in preparing the report& I 7ould be glad if *ou #indl* a!!ept this report& Than#ing 9ou 9ours trul*( $ Metri! %o' Ba!helor Business Administration International Islami! 1ni4ersit* 2hittagong&

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12& .

Ackno3led!ement
Praise to be Allah (SWT$- the !reator and sustainer 7ho ha4e gi4en us strength and opportunit* to !omplete the report on :Performan!e ;4aluation: of Mutual Trust Ban# 5td& A stud* on its 6hatungon Bran!h- 2hittagong& First of all I 7ould li#e to than# to our honorable 3ead Mr& Muhammad Mahbubur RahmanAsso!iate Professor of D&B&A& 7ho has arranged this opportunit* for pra!ti!al orientation in Ban#& In this !onne!tion- Mr& Ri<7an 3assan Asst& Professor- DBA 7ho 7as the !oordinator of this internship program- I am also grateful to him& After that I am grateful to m* honorable super4isor- Mrs& Sa*ema 3o=ue in the dis!ipline for her #ind assistan!e- ad4ises and patien!e 7hi!h a!tuall* sho7ed me the right path during m* internship program&

The duration of m* internship program 7as about three months in MTB- During m* internship period- I got help from the offi!ials and staff of the ban#& The* pro4ided me 7igh re=uired data " information& I am than#ful to all of them& Spe!iall* I 7ould li#e to than# Mohammed Isha=ue- Senior >i!e President " Manager- Sumedh Barua- Assistant >i!e President " Deput* Manager " 2redit In?!harge Md& 6utubuddin Ba#htiar- @A>P& Finall* I am indebted to the !ontribution of all 7hose !ordial !ooperation helped me dire!tl* or indire!tl* for the !ompletion of this report&

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P,+(A#+

Modern business 7orld is 4er* mu!h !ompetiti4e& To !ope 7ith this !hallenging situation- it is 4er* essential for business graduates to gather the #no7ledge both pra!ti!all* and theoreti!all*&From this stud* I ha4e learned ho7 a ban# operates and ho7 these ban#s treat their human resour!es- and the status of ob satisfa!tion& Business edu!ation is 4er* mu!h professional& Therefore to a!=uire business degree it is re=uired to gather pra!ti!al #no7ledge& Due to open mar#et e!onom* business en4ironment has be!ome 4er* d*nami!& It is important for us to stud* the histor* of su!!essful person as 7ell as organi<ation ho7 the* are 4er* su!!eeded in their fields . As a student of business administration 7e ha4e to !ombine our edu!ation s*stem both theoreti!all* and pra!ti!all*& Pra!ti!al #no7ledge helps us to 7or# in the organi<ation based on theoreti!al guidelines& %o7 a da* BBA and MBA degree are re!ogni<ed as professional degree& So- as a student of professional edu!ation this assignment helps me to gather #no7ledge and ideas from the pra!ti!al field& I hope this dissertation will be helpful for business students for advanced study in the concerned arena

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2ontents

Page %o&
+ . 0 A ,

# a%ter One& )ntroduction

+& .& 0& A& ,& +& .& 0& A& ,& )& D& Prelude Ob e!ti4es Of Ob e!ti4es Of The Stud* Methodolog* S!ope 5imitations Meaning of Performan!e " Performan!e Measurement Bro7th Measurement Meaning " Formula Of Sol4en!* Ratio Meaning " Formula Of ;ffi!ien!* Ratio Meaning " Formula Of Profitabilit* Ratio Meaning " Formula Of Debt Ratio 2al!ulation Of Ratios For Fi4e 9ears (.((.?.(()$

# a%ter T3o& T eoretical )ssues

) C / +( ++ +. +A A/ ), )/ D. D0 D) DD DC

# a%ter T ree& Practical As%ects

+& Sample ;nterprise At a Blan!e .& Anal*sis Of Findings 0& SWOT Anal*sis

# a%ter (our& #oncludin! As%ects

+& .& 0& A& ,& Summari<ed >ie7 Re!ommendations 2on!lusion Bibliograph* Appendi8

TABL+ O( #O*T+*TS
TABLE OF CONTENTS

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Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12& )

# a%ter OneBack!round of t e Study

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)ntroduction
%o7?a?da*s- edu!ation is not ust limited to boo#s and !lassrooms& In toda*Es 7orld edu!ation is a tool to understand the real 7orld and appl* #no7ledge for the betterment of the so!iet* as 7ell as business& From edu!ation the theoreti!al #no7ledge is obtained from the !ourses of stud*- 7hi!h is onl* the half 7a* of the sub e!t matter& Pra!ti!al #no7ledge has no alternati4e& The perfe!t !oordination bet7een theor* and pra!ti!e is of paramount importan!e in the !onte8t of the modern business 7orld in order to resol4e the di!hotom* bet7een these t7o areas& Therefore- an opportunit* is offered b* 1ni4ersit* for graduates to get three months pra!ti!al e8perien!e in a business organi<ation- 7hi!h is #no7n as :Internship Program:& Internship program brings a student !loser to the real life situation and thereb* helps to laun!h a !areer 7ith some prior e8perien!e& So sele!ting and reporting on a member of this se!tor :Mutual Trust Ban# 5imited:& Through this stud* I 7ant to put up the performan!e of Mutual Trust Ban# 5imited in the ban#ing se!tor of Bangladesh& I 7ant to des!ribe the 2redit Management of Mutual Trust Ban# 5imited&

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O2"ective of t e Study
The main ob e!ti4e of the stud* is to ha4e #no7ledge about the loan and ad4an!e management in the Mutual Trust Ban# 5imited in order to stud* the !redit management s*stem I ha4e de!ided to stud* about the follo7ing fa!ts'

A!=uiring the least #no7ledge about different loan produ!t offered b* Mutual Trust Ban# 5imited& (MTB$ at present& To #no7 about the !redit appro4al authorit* s*stem& To #no7 the !redit poli!* and !redit operation model To #no7 the !redit anal*sis pro!ess To #no7 the pro!ess of sele!ting borro7ers 6no7ing about the loan !lassifi!ation 6no7ing about the !redit appro4al authorit* and re!o4er* s*stem&

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Back!round of t e Study
Internship program is an integral part of a !ourse in MBA& The purpose of the internship program is to pro4ide students 7ith pra!ti!al #no7ledge and e8perien!e that a!tuall* a ban# fa!e& It presents an a!!ount of 7hat happened to a ban# o4er a number of *ears& It !hroni!les the e4ents that a ban# had to deal 7ith- su!h as !hanges in the !ompetiti4e en4ironment 7hi!h 7ill in4ol4e the business and the !orporate le4el& I ha4e done m* Internship Program in Mutual Trust Ban# 5imited- 6hatungon Bran!h- 2hittagong& This program is about findings !redit management s*stem anal*sis and the re!o4er* s*stem in Mutual Trust Ban# 5imited- 6hatungon Bran!h- 2hittagong& B* anal*<ing this program I ha4e had the e8perien!e of organi<ational s*stems that I ha4e not had the opportunit* to e8perien!e firsthand& In a short- I ha4e anal*<ed the 7hole !redit management s*stem of the Mutual Trust Ban# 5imited- 6hatungon Bran!h- 2hittagong and to understand ho7 e8e!uti4es tried to deal 7ith them&

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Met odolo!y
The present stud* is based on empiri!al as 7ell as theoreti!al anal*sis 2olle!ted data and information 7ere tabulated- pro!essed and anal*<ed !riti!all* in order to ma#e the program more informati4e- fruitful and purposeful& In preparing this report I ha4e !olle!ted data and informationEs from the follo7ing sour!es' Primary data& Primar* Data ha4e been !olle!ted from Inter4ie7ing 4arious offi!er of the ban# and pra!ti!al des#7or#&

Secondary data& The se!ondar* data ha4e been !olle!ted from the training manual of Mutual Trust Ban# 5imited 7hi!h is 7ritten b* some of the department head of Mutual Trust Ban# 5imited and fa!ulties of BIBM- 4arious !redit manual of Mutual Trust Ban# 5imited- 4arious !ir!ular of Bangladesh Ban# regarding 5oans and Ad4an!es- files of loans issued et!& Some data !olle!ted from Annual reports- i?mail- 7ebsite et!&

The ma or portion of data sour!es has been !olle!ted from se!ondar* data sour!es& Information re=uired formulating suggestions and re!ommendations ha4e been a4ailed from related te8t and resear!h paper&

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&++

Sco%e of t e Study
S!ope means the area on 7hi!h the stud* has to be done& The stud* is onl* related in Mutual Trust Ban# 5imited- 6hatungon Bran!h- 2hittagong& This report fo!uses on the O4er4ie7s of the Mutual Trust Ban# 5imited and mainl* related 7ith 2redit management s*stem and re!o4er* s*stem&

Limitations of Study
I ha4e fa!ed se4eral problems during the preparation of this report& Some of the limitations of this report are mentioned belo7' Time 2onstraint' I had to prepare this report 7ithin a period less than three month 7hi!h 7as not enough to prepare su!h a report& Be!ause !olle!tion and arrangement of information is a time !onsuming ob& Then again I had to summari<e those& So I had to 7or# in haste& 2onfidential matter' It is not possible to get all sorts of information due to offi!ial !onfidentialit*& ;ngaged in 7or#' ;4er* man of the bran!h 7as so bus* in their 7or#- so the* 7ere not able to pro4ide suffi!ient !are to ma#e the interneeEs !lear about different topi!s& 5a!# of pra!ti!al #no7ledge' For the la!# of pra!ti!al #no7ledge- some short !oming ma* be a4ailable in the report& Be!ause in some !ases I !ould not pra!ti!all* in4ol4ed be!ause of ban#Es limitation and ris#iness& 2redit management is too big to !o4er' 2redit management is a too big to !o4er 7holl* in this limited s!ope& It re=uired huge time and huge spa!e to !o4er& So- I ha4e !o4ered onl* some important topi!s of !redit management& The problems mentioned abo4e are some of the ma or problems I ha4e fa!ed during the preparation of this report& In spite of that- I ha4e tried m* le4el best to ma#e the report as good as I !an&

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# a%ter T3o - An Overvie3 of Mutual Trust Bank Ltd

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#om%any Overvie3 Board of 'irector

Mr& Samson 3& 2ho7dhur*- 2hairman Mr& Samson 3& 2ho7dhur*- a re!ogni<ed and leading entrepreneur of the !ountr*- is the !hairman of MTB& 3e has been i!on of the pharma!euti!al industries in Bangladesh for de!ades& 3e is also the 2hairman of the reno7ned !onglomerate- S=uare Broup- 7hi!h !omprises 3ospital 5td&- S=uare Toiletries 5td&- S=uare 2onsumer Produ!t 5td& to name a fe7& Mr& 2ho7dhur* holds #e* position in 4arious reputable organi<ation& 3e is the 2hairman of 2entral Depositor* Bangladesh 5td& Founder Trustee " Former 2hairman- Transparen!* International Bangladesh 2hapter- >i!e?President of the International 2hamber of 2ommer!e- Bangladesh - and Member of the ;8e!uti4e 2ommittee of Fran!e?Bangladesh 2hamber of 2ommer!e and industr* and Dire!tor of Midas Finan!ing 5td& 3e is the founder and immediate past President of Bangladesh Asso!iation of Publi!l* 5isted 2ompanies& Mr& 2ho7dhur* is the former President of the metropolitan 2hamber of 2ommer!e and industr*- Dha#aF as 7ell as a former dire!tor of the Federation of Bangladesh 2hamber of 2ommer!e and Industr*& Throughout his illustrious !areer- he has 7on se4eral a!!olades in!luding :Business ;8e!uti4e of the *ear: b* the Ameri!an 2hamber of 2ommer!e in Bangladesh in +//C and the :Business Person of the 9ear .(((: b* the Dail* Star and D35 World7ide ;8press& 3e has been re!ogni<ed 2ommer!iall* Important Person (2IP$ b* the %ational Board of Re4enue (%BR$ and a7arded for being one of the 3ighest Ta8?Pa*ers the *ear 7hen it 7as first introdu!ed and also in .((D?(C& .((/ This prolifi! business magnate is a Senior 2ambridge and has parti!ipated in numerous e8e!uti4e training !ourses around the 7orld- in!luded a Management Training 2ourse- oining !ondu!ted b* the 1ni4ersit* of Dha#a and 3ar4ard 1ni4ersit*&

'r$ Arif 'o3la, .ice # airman

Dr& Arif Do7la is the >i!e 2hairman of MTB& 3e is the Managing Dire!tor of the reno7ned !onglomerate- Ad4an!ed 2hemi!al Industries (A2I$ 5td& as 7ell as its 4arious subsidiaries& 3e is also the Managing Dire!tor of Sto!hasti! 5ogi! 5td& and Ape8 5eather 2rafts 5td& 3e is Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&+A

!urrentl* a Dire!tor of Pioneer Insuran!e 2o& 5td&- A2I Agro!hemi!als 5td&- 2onsolidated 2hemi!als 5td&- Tetle* A2I (Bangladesh$ 5td- A2I Bodre Agro4et (P4t&$ 5td& Premia?Fle8 Plasti!s 5td&- Intesa 2ommuni!ation 5td&- A2I 5ogisti!s 5td&- A2I Motors 5td& and 2reati4e 2ommuni!ation 5td& 3e has obtained a PhD degree in Mathemati!s from the 1ni4ersit* of 2alifornia- San Diego& 3is do!toral dissertation 7as on non?stationar* sto!hasti! pro!esses- a field of stud* related to probabilit* theor* and statisti!s& 3e is also a member of the Ameri!an Mathemati!al So!iet*& Mr$ Syed Man4ur +la i Mr& S*ed Man<ur ;lahi is the founding 2hairman of MTB& 3e started his !areer as a professional 7ith a leading multinational !orporation and then be!ame an entrepreneur in the earl* post independen!e da*s& Mr& ;lahi is a prominent businessman of the !ountr* and is the !hairman of Ape8 Broup- a leading business organi<ation of the !ountr*& Throughout his illustrious !areer- he has made signifi!ant !ontributions to the founding and de4elopment of 4arious industrial and business enterprises in!luding ban#ing& 3e is the founding 2hairman of Ape8 Tanner* 5td&- Ape8 Adel!hi Foot7ear 5td&- Ape8 Pharma 5td&- Pioneer Insuran!e 2o& 5td& and Bre* Ad4ertising (Bangladesh$ 5td& Mr& ;lahi is the former 2hairman of Bangladesh Asso!iation of Ban#s- and has ser4ed as a Dire!tor on the boards of Bangladesh Ban#- Sonali Ban#- and Bangladesh 6rishi Ban#& 3e has ser4ed as President of the Metropolitan 2hamber of 2ommer!e and Industr* (M22I$ and as >i!e 2hairman of the Bangladesh Asso!iation of Publi! 5isted 2ompanies& Mr& ;lahi 7as 2hairman of the ;ast West 1ni4ersit* Foundation& 3e is a Dire!tor of International Publi!ations 5td&- the 2redit Rating Agen!* of Bangladesh 5td& and of A2I 5td& 3e has also ser4ed as a Dire!tor of the ;8port Promotion Bureau- Bangladesh& Besides being an eminent industrialist- Mr& ;lahi 7as also appointed Ad4iser to the 2areta#er Bo4ernment of Bangladesh- t7i!e- for his leadership =ualities and professionalism& 3e is the President of the Dha#a 1ni4ersit* Alumni Asso!iation and a Trustee Board member of the 2entre for Poli!* Dialogue& 3e 7as also the 3onorar* 2onsul of the Republi! of Belgium in Bangladesh& 3e has 7on 4arious a7ards for his !ontributions to the business se!tor of the !ountr*- in!luding :Business ;8e!uti4e of the *ear .(((: b* the Ameri!an 2hamber of 2ommer!e- Bangladesh and later the :Business Person of the 9ear .((.: a7ardsponsored the Dail* Star and D35 World7ide ;8press& Mr& ;lahi holds an M&A& from the 1ni4ersit* of Dha#a&

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&+,

Mr$ Anis A K an, Mana!in! 'irector 5 #+O Anis A& 6han (AA6$ is Managing Dire!tor " 2;O of Mutual Trust Ban# 5imited (MTB$one of BangladeshGs leading pri4ate se!tor ban#s- sin!e Aprill +,- .((/& Prior to oining MTB- AA6 headed the !ountr*Gs largest multiprodu!t finan!ial institution (non?ban#ing$and one of its premier mer!hantHin4estment ban#s- ID52 Finan!e 5imited (ID52$- for si8 *ears- as its 2;O " Managing Dire!tor& A !areer ban#er- Anis earlier ser4ed for .+ *ears- in a multitude of roles- 7ith the then Brindla*s Ban# p&l&o&- A%I Brindla*s Ban# and Standard 2hartered Ban# (S2B$- both in Bangladesh and abroad& Anis has re!ei4ed on ob e8posure and training on ban#ing and management pra!ti!es in!luding !orporate ban#ing- international trade- personal ban#ing- leasing- fa!toringoperations- legal and !omplian!e- mergers and a!=uisitions- business pro!ess reengineering and transformation and up gradation of information te!hnolog* platforms in Dha#a2hittagong- Mumbai- Dubai- 5ondon and Melbourne& 3is last posting for Standard 2hartered Ban# 7as as a fun!tional head for The Bulf based in Dubai- 1nited Arab ;mirates& AA6 has ser4ed ;astern Ban# 5imited- as Dire!tor and member of its BoardGs ;8e!uti4e and Audit 2ommittees& 3e ser4ed as a member of the Tas# For!e on 2orporate Bo4ernan!e!on4ened and supported b* the Bangladesh ;nterprise Institute- and 7hi!h drafted The 2ode Of 2orporate Bo4ernan!e for Bangladesh& Anis also ser4ed as Dire!tor of the 2redit Rating Agen!* of Bangladesh 5imited& Anis is on the Board of 2hittagong Sto!# ;8!hange 5imited- nominated b* the Bo4ernment of Bangladesh& 3e is a member of the ;8e!uti4e 2ommittee of the Bangladesh Asso!iation of Publi!l* 5isted 2ompanies and a member of the Board of Bo4ernors of the Asso!iation of Ban#ers- Bangladesh& 3e is the Immediate Past 2hairman of the Bangladesh 5easing " Finan!e 2ompanies Asso!iation (B5F2A$ and ser4ed till Mar!h .((/- as a member of the 2hamber 2ommittee of the Foreign In4estors 2hamber of 2ommer!e " Industr* (FI22I$- Bangladesh& 3e is a Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&+)

member of the 2hamber 2ommittee of the Metropolitan 2hamber of 2ommer!e " Industr* (M22I$ and !hairs its Ta8ation Sub?2ommittee&

0istory of t e Bank
The 2ompan* 7as in!orporated on September ./- +/// under the 2ompanies A!t +//A as a publi! !ompan* limited b* shares for !arr*ing out all #inds of ban#ing a!ti4ities 7ith Authori<ed 2apital of T#& 0C-((-(((-((( di4ided into 0C-(((-((( ordinar* shares of T#&+(( ea!h& The 2ompan* 7as also issued 2ertifi!ate for 2ommen!ement of Business on the same da* and 7as granted li!ense on O!tober (,- +/// b* Bangladesh Ban# under the Ban#ing 2ompanies A!t +//+ and started its ban#ing operation on O!tober .A- +///& As en4isaged in the Memorandum of Asso!iation and as li!ensed b* Bangladesh Ban# under the pro4isions of the Ban#ing 2ompanies A!t +//+- the 2ompan* started its ban#ing operation and entitled to !arr* out the follo7ing t*pes of ban#ing business' (i$ All t*pes of !ommer!ial ban#ing a!ti4ities in!luding Mone* Mar#et operations& (ii$ In4estment in Mer!hant Ban#ing a!ti4ities& (iii$ In4estment in 2ompan* a!ti4ities& (i4$ Finan!iers- Promoters- 2apitalists et!& (4$ Finan!ial Intermediar* Ser4i!es& (4i$ An* related Finan!ial Ser4i!es& The 2ompan* (Ban#$ operates through its 3ead Offi!e at Dha#a and )D bran!hes& The 2ompan*HBan# !arries out international business through a Blobal %et7or# of Foreign 2orrespondent Ban#s&

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&+D

Mission and .ision of Mutual Trust Bank

We aspire to be the most admired finan!ial institution in the !ountr*re!ogni<ed as a d*nami!- inno4ati4e and !lient fo!used !ompan* that offers an arra* of produ!ts and ser4i!es in the sear!h for e8!ellen!e and to !reate an impressi4e e!onomi! 4alue&

Mutual Trust Ban#Es 4ision is based on the philosoph* 7ell #no7n as MTB6.& We en4ision MTB to be' +$ One of the best performing ban#s in the !ountr* .$ The ban# of !hoi!e and 0$ A trul* 7orld !lass ban#

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&+C

Or!ani4ational Structure of t e Mutual Trust Bank Ltd$

Sr$ +7ecutive .ice President +7ecutive .ice President Senior .ice President .ice President Senior Asst$ .ice President Assistant .ice President (irst Asst$ .ice President 8unior Asst$ .ice President Senior Officer Officer9 Trainee Officer 8unior Officer Asst$ Officer 'river9 +lectrician Office Asst$9Asst$ +lectrician

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MTB Products and Services

: 1eneral Products +& Sa4ing A!!ount MTB Braduate MTB Inspire MTB @unior MTB Senior MTB Rubi MTB Pri4ilege Sa4ing A!!ount %RB Sa4ing A!!ount

.& 2urrent A!!ount 0& Short %oti!e Deposit : 'e%osit Sc eme +& Bri!# b* Bri!# .&MTB ;du!ation Plan 0&MTB Double Sa4er plan A& MTB Millionaire plan ,& MTB Monthl* Benefit plan )& Fi8ed Deposit s!heme

: Loan sc eme&
+& 5oan Beneral .& Term 5oan 0& Pro e!t 5oan A& 2ash 2redit (22$ (3*po$ ,& Se!ured O4erdraft (SOD$ )& 3ouse Building 5oad D& Ban# Buarantee C& 5etter of 2redit (52$ /& 5oad Against Trust Re!eipt (5TR$ +(& Ba!# to Ba!# 5H2 under ImportH;8port Finan!e ++& 5ease Finan!e +.& 2onsumer 2redit +0& Mi!ro Finan!e S!heme Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&.(

+A& Small Business 5oan S!heme +,& MTB Personal 5oan +)& MTB Auto 5oan +D& MTB 3ome 5oan +C& MTB 3ome ;=uit* 5oan&

: SM+&
+&MTB Bunabati .& MTB Bhag*abati 0& MTB 6rishi A& MTB Mousimi ,& MTB Re4ol4ing 5oan )& MTB Digoon D& MTB Breen ;nerg* 5oan

: Services&
+& Western 1nion mone* transfer .& First Solution " others mone* transfer 0& 5o!#er Ser4i!es A& Remittan!e? T&T&- DD ,& Online Ban#ing )& 2redit 2ard D& Debit 2ard C& ATM Booth

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Mutual Trust Bank at a 1lance

Mutual Trust Bank Limited (inancial 0i! li! t on t e overall activities of t e Bank
As at 'ecem2er, ;<=<
BDT in Million ;<=< ;<<> .++/&,C )..,&)/ +0AD&/+ ,C.A)&(0 A,CA)&0+5 0/)D)&+. +,D/C&CD C)&,AJ .&.C /CC&0) /(0&/D )DD&/D /&DD +(). ,++CA&DD D()+&.) ++&+0 +&DC +(A0&,) A)&)0 A)&)0 +,&+C +D))&0. 0/)/&00 C,&)( ,.DDA&DD A.0,A&(D 00CC0&/. +(()+&(A C(&(( .&C+ C.(&)+ /,.&D) ))0&(/ .&.) +(.+ A)(D,&(A ))//&D. C&// +&D/ C,D&AD 0CD. 0C&D. +(&)A

SL *o$ + . 0 A , ) D C / +( ++ +. +0 +A +, +) +D +C +/ .( .+ ..

)tems Paid up 2apital Total 2apital Surplus in 2apital Found Total Asset Total Deposit Total 5oans and Ad4an!es Total 2ontingent 5iabilit* 5ending?Deposit Ratio 2lassified 5oans as J of Total 5oans and Ad4an!es Profit After Pro4ision and Ta8 Total 2lassified 5oans and Ad4an!es Total Pro4ision Maintained against 2lassified 5oans Surplus H(Defi!it$ in pro4ision against 2lassified 5oans 2ost of Found ;arning Asset %on?Interest ;arning Asset Return on in4estments (ROI$ Return on Asset (ROA$ In!ome from in4estment ;arning per share (BDT$ Profit per share (BDT$ Pri!e?;arning Ratio (Times$

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&..

S?OT Analysis
SWOT Anal*sis is the detailed stud* of organi<ationEs e8posure and potential in prospe!ti4e of its strength- 7ea#ness- opportunit* and treat- This fa!ilitates the organi<ation to ma#e their e8isting line of performan!e and also foresee the future to impro4e their performan!e in !omparison to their !ompetitors& B* anal*<ing the performan!e of the ban#- 7e get the follo7ing strengths- 7ea#ness- opportunit* and threats (SWOT$&

Stren!t s&
@ MTB has an e8!ellent reputation in !ompare 7ith their peer group in mar#et& K All t*pes of unfair " illegal business pra!ti!e are strongl* dis!ouraged& K From the 4ie7 of edu!ation " e8perien!e MTB ;8e!uti4es are appre!iable& K MTB offers a bun!h of deposit produ!ts 7ith attra!ti4e interest rate& K Well?groomed *oung energeti! 7or#ing for!e& K World?!lass ban#ing de!oration& K It is obser4ed that MTB is tr*ing to follo7 the s!ientifi! management theor*& K O!!up*ing is a 4er* important lo!ation& K Well #no7n !orporate house and business !on!erns are doing business through MTB&

?eakness
K 2ongested spa!e K Ma or portion of deposit is high !ost fund& K Small mar#et shares in ban#ing business&

O%%ortunity
K 3a4e a s!ope to in!rease !redit and business& K More effi!ient ;?ban#ing? SM; ban#ing- Internet ban#ing- Online ban#ingK To de4elop better net7or# K In!reasing the !orporate !lients

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&.0

K Te!hnolog* support impro4e ser4i!e standard& K Pri4ate ban# be!omes more reliable to lo!al publi!& K 3a4e opportunit* to in!rease mar#et share K B* doing so!ial a!ti4ities- it !an !reate a good impa!t on publi! mind& K Pri4ate !an !ontribute more in the e!onomi! de4elopment our !ount*& K pro4ide assistan!e to the small business organi<ations K In!reased !ompetition in the mar#et for publi! deposits& K Regularit* en4ironment fa4oring pri4ate se!tor de4elopment K S!ope of mar#et presentation though di4ersified produ!ts and 7ide ban#ing net7or#&

T reats &
K Ban#ing Te!hnologies are !hanging K ;8isten!e of huge bran!h of deferent ban#s& K Offering higher deposit rate b* other pri4ate ban#s& K Multi?pra!ti!e Ban#ing b* other Ban# K Bo4t& imposes ta8 and 4at on profits K In!reased !ompetition in online ban#ing se!tor& K Bo4t& restri!tion on !ertain t*pes of ban#ing a!ti4ates& K Deteriorate ;8port- Import and guarantee business due to !ompetition as 7ell as e!onomi! slump&

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&.A

# a%ter T ree T eoretical ,evie3

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&.,

M;A%I%B OF P;RFORMA%2;'
Performan!e is the a!t of performing or the state of being performed& It is also the a!t or st*le of performing a 7or# or role before an audien!e& On the other hand- it is a presentation- espe!iall* a theatri!al one- before an audien!e&

M+AS-,+M+*T O( P+,(O,MA*#+&
We !an measure performan!e of an organi<ation through finan!ial ratios& These ratios are gi4en belo7' Sol4en!* Ratios ;ffi!ien!* Ratios Profitabilit* Ratios Debt Ratios

Ban# performan!e is important for all parties' depositors- ban# managers and regulators& In a !ompetiti4e finan!ial mar#et ban# performan!e pro4ides signal to depositor?in4estors 7hether to in4est or 7ithdra7 funds from the ban#& Similarl*- it flashes dire!tion to ban# managers 7hether to impro4e its deposit ser4i!e or loan ser4i!e or both to impro4e its finan!e& 1nderstanding the performan!e of ban#s re=uires #no7ledge about the profitabilit* and the relationships bet7een 4ariables li#e mar#et si<eban#Gs ris# and ban#Gs mar#et si<e 7ith profitabilit* & We !an measure performan!e of a ban# in the follo7ing 7a*s'

Mar#et Si<e
2ra4ens (.((($ elaborated that- mar#et si<e is usuall* measured b* !urren!*- sales andHor unit sales for an* produ!t mar#et and also in spe!ified time period other si<e measures in!lude the number of bu*ersG a4erage pur!hase =uantit*- fre=uen!* of pur!hase for an* produ!t oriented mar#et& As a result the #e* measures of mar#et si<e are mar#et potentialPrepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&.)

sales fore!ast- and mar#et share&

Market Concentration
The !on!entration aspe!t is parti!ularl* important for the transition e!onomies and it has been 4er* !ommonl* used for the measurement for the profitabilit* of ban#ing industr*& A highl* !on!entrated ban#ing se!tor results in mar#et po7er for the ban#&

Ban# Ris#
A!!ording to Allen (+//D$- ban#s tend to fo!us on areas 7here the* belie4e the* ha4e a !omparati4e ad4antage to ma8imi<e effi!ien!* in ma#ing loans& As e!onomi! !onditions 4ar* a!ross different regions and industrial se!tors- therefore ban# ris#* ness and return on e=uit* 4ar* a!ross different regions&

Ban#Gs Return on ;=uit*

Return on e=uit* is a re4ealing indi!ator of a ban#Gs !ompetiti4e position in ban#ing mar#ets and of the =ualit* of its management& Ban# return on e=uit* appears to be largel* attributable to fee in!ome generated from #no7ledge based a!ti4ities- in!luding mer!hant ban#ing!orporate finan!ing and ad4isor* ser4i!es&

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&.D

BROWT3 M;AS1R;M;%T'
Bro7th means de4elopment and maturit*& On the other hand- gro7th is an in!rease in si<e- number- 4alue or strength et!&

We !an measure gro7th of an organi<ation through profitabilit* ratios& The profitabilit* ratios are used to e4aluate the firmGs profits 7ith respe!t to a gi4en le4el of sales- a !ertain le4el of assets or o7nerGs in4estment& These profitabilit* ratios in!lude the follo7ing'

Bross Profit Margin Operating Profit Margin %et Profit Margin ;arnings Per Share Return on Total Assets Return on ;=uit*

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&.C

SO5>;%29 RATIOS
5i=uidit* refers to the sol4en!* of the firmGs o4erall finan!ial position?the ease 7ith 7hi!h it !an pa* its bills& The li=uidit* of a firm measures its abilit* to satisf* its short?term obligations& The three basi! measures of li=uidit* are as follo7s' %et Wor#ing 2apital' %et 7or#ing !apital is used to measure the firmGs o4erall li=uidit*& It is e8pressed as follo7s'
%et Wor#ing 2apital L 2urrent Asset M2urrent 5iabilities

2urrent Ratio' The !urrent ratio measures the firmGs abilit* to meet its short?term obligations& It is e8pressed as follo7s'
2urrent Ratio L

Current Assets 2urrent 5iabilities

Nui!# Ratio' The =ui!# ratio is similar to the !urrent ratio e8!ept that it e8!ludes in4entor*- 7hi!h is generall* the least li=uid !urrent ratio& Benerall* lo7 li=uidit* of in4entor* results from t7o primar* fa!tors' +$ Man* t*pes of in4entor* !annot be easil* sold be!ause the* are partiall* !ompleted items- spe!ial purpose items and the li#eF .$ In4entor* is t*pi!all* sold on !redit& It is e8pressed as follo7s'
Quick ratio =

Current Assets ? In4entor* 2urrent 5iabilities

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&./

;FFI2I;%29 RATIOS
A!ti4it* Ratios are used to measures the speed 7ith 7hi!h 4arious a!!ounts are !on4erted into sales or !ash&

In4entor* Turno4er' In4entor* Turno4er measures the li=uidit* of a firmGs in4entor*& It is e8pressed as follo7s'
Inventory Turnover =
Cost of Boods Sold In4entor*

Debtors 2olle!tion Period' The Debtor 2olle!tion period is useful in e4aluation of !redit and !olle!tion poli!ies& It is e8pressed as follo7s'
Debtors 2olle!tion Period L

Debtors 0), Total 2redit Sales

2reditors Pa*ment Period' The A4erage Pa*ment Period measures the a4erage amount of time needed to pa* a!!ounts pa*able& It is e8pressed as follo7s'
2reditors Pa*ment Period L

2reditors 0), Total 2redit Pur!hase

Fi8ed asset Turno4er' The Fi8ed asset Turno4er measures the effi!ien!* 7ith 7hi!h the !ompan* has been using its fi8ed Assets to generate sales& It is e8pressed as follo7s'
Fi8ed asset Turno4er L

Sales %et Fi8ed Assets

Total Asset Turno4er' The Total Asset Turno4er indi!ates the effi!ien!* 7ith 7hi!h the firm uses all its assets to generate sales& It is e8pressed as follo7s'
Total Asset Turno4er L

Sales Total Assets

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&0(

PROFITABI5IT9 RATIOS
Measures of profitabilit* relate the returns of the firm to its sales- assetse=ualit*- or share 4alue& These measures allo7 the anal*st to e4aluate the firmGs earning 7ith respe!t to a gi4en le4el of sales- a !ertain le4el of assets- the o7nerGs in4estment- or share 4alue& Bross Profit Margin' The Bross Profit Margin measures the per!entage of ea!h sales Dollar H Ta#a remaining after the firm paid for its goods& It is e8pressed as follo7s'
Bross Profit Margin L

Bross Profits +(( Sales

Operating Profit Margin' The Operating Profit Margin measures the per!entage of profit earned on ea!h sales DollarHTa#a before interest and ta8es& It is e8pressed as follo7s'
Operating Profit Margin L

Operating Profits +(( Sales

%et Profit Margin' The %et Profit Margin measures the per!entage of ea!h sales Dollar H Ta#a remaining after all e8penses- in!luding ta8es- ha4e been dedu!ted& It is e8pressed as follo7s'
%et Profit Margin L

%et Profits After Ta8es +(( Sales

Return On Total Assets (ROA$' The Return on Total Assets (ROA$ measures the o4erall effe!ti4eness of management in generating profits 7ith its a4ailable assets& The ROA is !alled the Return on In4estment& It is e8pressed as follo7s'
Return on Total Assets L

%et Profits After Ta8es +(( Total Assets

Return On ;=uit*' The Return on ;=uit* measures the return earned on the o7nersG (both preferred and !ommon sto!#holdersG$ in4estment in the firm& It is e8pressed as follo7s'

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&0+

Return on ;=uit* L

%et Profits After Ta8es +(( Sto!#holdersE ;=uit*

;arnings Per Share (;PS$' The ;arnings per share represents the number of Dollars H Ta#a earned on behalf of ea!h outstanding share of !ommon sto!#& It is e8pressed as follo7s'
;arnings a4ailable For 2ommon Sto!#holder ;PS L %umber of Shares of 2ommon Sto!# Outstanding

A%A59II%B D;BT RATIOS

2reditors !laims must be satisfied before earning are distributed to the shareholders- so it is in the best interested of the present and prospe!ti4e shareholders to pa* !lose attention to the indebtedness of a !orporation& Debt Ratio' The Debt Ratio measures the proportion of total assets finan!ed b* the firmGs !reditors& The higher this ratio- the finan!ial le4erage the firm the firm has& It is e8pressed as follo7s'
Debt Ratio L

Total 5iabilities Total Assets

Debt?To?;=uit* Ratio' The Debt?To?;=uit* Ratio indi!ates the relationship bet7een the long?term funds pro4ided b* !reditors and those pro4ided b* the firmGs o7ners& It is e8pressed as follo7s'
Debt?To?;=uit* Ratio L

5ong Term Debt Sto!#holderE s ;=uit*

Times Interest ;arned Ratio' It measures the firmGs abilit* to ma#e interest pa*ments& It is e8pressed as follo7s'
Times Interest ;arned Ratio L

;arnings Before Interest And Ta8es Interest

Fi8ed Pa*ment 2o4erage' The Fi8ed?Pa*ment !o4erage Ratio measures the firmGs abilit* to meet all fi8ed pa*ment obligationsPrepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&0.

su!h as loan interest and prin!ipal- lease pa*ments- and preferred sto!# di4idends& It is e8pressed as follo7s'
Fi8ed?Pa*ment !o4erage Ratio L

;BIT + 5ease Pa*ments Interest + 5ease Pa*ments + R(Prin!ipal + Preferred Sto!# Di4idend$ Q+H+ ? T$OP

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&00

RATIO A%A59SIS OF M1T1A5 TR1ST BA%6 FOR T3; 9;AR .(+(

Sol4en!* Ratios'
+& %et Wor#ing 2apital L 2urrent AssetsM2urrent 5iabilities L 0A,)++...(?+.D(0(((((( L .+C)++...( 2omments' %et Wor#ing 2apital is used to measure the firmGs o4erall li=uidit*& So- the o4erall li=uidit* of the ban# is T#& .+C)++...(& .& 2urrent Ratio L L
Current Assets 2urrent 5iabilities 0A,)++...( +.D(((((((

L .&D.'+ 2omments' We #no7 the higher the !urrent ratio- the greater the Margin (f Safet*& Although there is no hard and fast rule- !on4entionall*- a !urrent ratio of .'+ is !onsidered satisfa!tor*& But- the !urrent ratio of the ban# is .&D.'+F .&D.'+ therefore- it ma* be interpreted to be insuffi!ientl* li=uid& 3. Quick ratio = L
Current Assets ? In4entor* 2urrent 5iabilities

0A,)++...( ? ( +.D(((((((

L .&D.'+ 2omments' 3ere the minimum relationship bet7een li=uid assets and
Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&0A

!urrent liabilities should ideall* be +'+& Other7ise- the !ompan* might fail to meet its !urrent obligations& 3ere the =ui!# ratio is .&D.'+ and it is re!ommended& The =ui!# ratio pro4ides a better measure of o4erall li=uidit* onl* 7hen the firmGs in4entor* !annot be easil* !on4erted into !ash& 3erein4entor* is li=uid& So- the !urrent ratio is a preferred measure of o4erall li=uidit* of this ban#& 0& 2urrent Asset Ratio L
2urrent Asset Total Asset

0A,)++...( L ,)A,DAA.A0)

(&()+.+)

Profitabilit* Ratios'
+& %et Interest Margin L L
Interest In!ome ? Interest ;8pense Total Asset A0,.A))C(( ? 0.DADC/+D) ,)A,DAA.A0)

L (&(+/(C 2omments' A high net interest margin ratio is a sign of good management& ;4er* firm should tr* to in!rease its gross profit as mu!h as possible& We !an see that the ban# has a higher gross profit margin& It is a 4er* good sign of business& .& %et Ban# Operating Margin' L
Total Operating Re4inues ? Total Operating ;8pense Total Asset

0(,,)D(AC. +0,+/0AD0( ,)A,DAA.A0)

L (&(0(+D 2omments' %et Ban# Operating Margin are SPureT be!ause the* measure onl* the profits earned on operations and ignore interest and ta8es& A high operating profit is preferred& The operating profit of this ban# is better& So- it is re!ommended& 0& Return on Total Assets L
%et Profits After Ta8 +(( Total Asset

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&0,

D,,+,DA(+ +(( ,)A,DAA.A0)

L+&0A J 2omments' ROA measures the o4erall effe!ti4eness of management in generating profits 7ith its a4ailable assets& The higher the per!entage- the higher the effe!ti4eness of the firm& But- here +&0A Jis relati4el* satisfa!tor* le4el& A& Return on ;=uit* L L
%et Profits After Ta8es +(( Sto!#holdersE ;=uit*

D,,+,DA(+ +(( A+A,0/+++C

L +&C&.. J 2omments' 3ere RO; is +&C&.. J& Benerall*- the higher this returns- the better off are the o7ners& ,& ;PS L
;arnings a4ailable For 2ommon Sto!#holder %umber of Shares of 2ommon Sto!# Outstanding

L A)&)0J 2omments' There is A)&)0J earning per share be!ause it is listed foreign ban# in Bangladesh&

Other Ratios'
+& Debt Ratios L L
Total 5iabilities Total Assets ,)A,DAA.A0) ,)A,DAA.A0)

L+ 2omments' The higher this ratio- the greater the amount of other peopleGs mone* being used to generate profits& The 4alue indi!ates that the ban# has finan!ed + J of its assets 7ith debt and the 4alue also indi!ates that the ban#
Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&0)

has the degree of indebtedness and finan!ial le4erage& .& Debt?To?;=uit* Ratio L L
5ong Term Debt Sto!#holderE s ;=uit*

.,,D)0+A00D A+A,0/+++C

L )&+)/C J

2omments' The ban# is not in a good position from the 4ie7 of debt to
e=uit* ratio& 3ere the lendersG in4estment is )&+)/C J of the o7nersG in4estment& So- ma orit* finan!ing is being done b* the shareholdersG fund& 0& Times Interest ;arned Ratio L L
;arnings Before Interest And Ta8es Interest +D(0D0,D,. A0,.A))C((

L 0/&+AAJ 2omments' The higher its 4alue- the better able the firm is to fulfill its interest obligations& 3ere the times interest earned ratio for this ban# seems a!!eptable be!ause a 4alue of at least 0&( and preferabl* !loser to ,&( is often Suggested& Thus it has a good margin of safet*&
5ong Term Debt %et Worth .,,D)0+A00D A+A,0/+++C

,& 5ong Term Debt To %et Worth L L

L )&+)/C J

2omments' The ban# is not in a good position from the 4ie7 of long?
term debt to net 7orth ratio& 3ere the lendersG in4estment is )&+)/C J of the o7nersG in4estment& So- ma orit* finan!ing is being done b* the shareholdersG fund&

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&0D

 Proprietar* Ratio L

Proprietors Fund Total Assets

+0A(/,CA+C ADA0.C0C//

L (&.C'+ 2omments' 3ere the proprietar* ratio is (&.C'+ that means e4er* asset of T#& + the proprietor fund is (&.C& The proprietar* ratio is not a!!eptable be!ause it !ould not tou!h the standard norm (0',$& But there is no hard and fast rule !on4entionall*& Proprietor Fund To Total 5iabilities L
Proprietors Fund Total 5iabilities

+0A(/,CA+C 0A(.0.,AC+

L (&0/'+ 2omments' 3ere the proprietor fund to total liabilities is (&0/'+ that means e4er* liabilit* of T#& + the proprietor fund is (&0/& This ratio is not a!!eptable be!ause it !ould not tou!h the standard norm (0'+$& But there is no hard and fast rule !on4entionall*&

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&0C

RATIO A%A59SIS OF M1T1A5 TR1ST BA%6 FOR T3; 9;AR .((/

Sol4en!* Ratios'
+& %et Wor#ing 2apital L 2urrent AssetsM2urrent 5iabilities L 0+(0/,0DDD?0,,((((((( L (AA)(A)..0$ 2omments' %et Wor#ing 2apital is used to measure the firmGs o4erall li=uidit*& So- the o4erall li=uidit* of the ban# is T#& (AA)(A)..0$& .& 2urrent Ratio L L
Current Assets 2urrent 5iabilities 0+(0/,0DDD 0,,(((((((

L (&CDA'+ 2omments' We #no7 the higher the !urrent ratio- the greater the Margin (f Safet*& Although there is no hard and fast rule- !on4entionall*- a !urrent ratio of .'+ is !onsidered satisfa!tor*& But- the !urrent ratio of the ban# is (&CDA'+F (&CDA'+ therefore- it ma* be interpreted to be insuffi!ientl* li=uid& 3. Quick ratio = L
Current Assets ? In4entor* 2urrent 5iabilities

0+(0/,0DDD ? ( 0,,((((((((

L (&CDA'+

2omments' 3ere the minimum relationship bet7een li=uid assets and !urrent liabilities should ideall* be +'+& Other7ise- the !ompan* might fail to
Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&0/

meet its !urrent obligations& 3ere the =ui!# ratio is (&CDA'+ and it is re!ommended& The =ui!# ratio pro4ides a better measure of o4erall li=uidit* onl* 7hen the firmGs in4entor* !annot be easil* !on4erted into !ash& 3erein4entor* is li=uid& So- the !urrent ratio is a preferred measure of o4erall li=uidit* of this ban#&
0& 2urrent Asset Ratio L

2urrent Asset 0+(0/,0DDD L L (&(,CC+, Total Asset ,.DDAD))()C

A&

Auick ratio B

Current Assets ? In4entor* 2urrent 5iabilities

0+(0/,0DDD ? ( 0,,((((((((

L (&CDA'+

Profitabilit* Ratios'
,& %et Interest Margin L L
Interest In!ome ? Interest ;8pense Total Asset

A.D/A//C0/ ? 0A(/0,((A0 ,.DDAD))()C

L (&(+)AC 2omments' A high net interest margin ratio is a sign of good management& ;4er* firm should tr* to in!rease its gross profit as mu!h as possible& We !an see that the ban# has a higher gross profit margin& It is a 4er* good sign of business& )& %et Ban# Operating Margin' L
Total Operating Re4inues ? Total Operating ;8pense Total Asset

.,AA(.(DDA /+D+(...0 ,.DDAD))()C

L (&(0(C.D
Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&A(

2omments' %et Ban# Operating Margin are SPureT be!ause the* measure onl* the profits earned on operations and ignore interest and ta8es& A high operating profit is preferred& The operating profit of this ban# is better& So- it is re!ommended& D& Return on Total Assets L L
%et Profits After Ta8 +(( Total Asset C.()(,./C +(( ,.DDAD))()C

L+&,, J 2omments' ROA measures the o4erall effe!ti4eness of management in generating profits 7ith its a4ailable assets& The higher the per!entage- the higher the effe!ti4eness of the firm& But- here +&,, J is relati4el* satisfa!tor* le4el& C& Return on ;=uit* L L
%et Profits After Ta8es +(( Sto!#holdersE ;=uit*

C.()(,./C +(( 0)CA,(/++.

L ..&.D J 2omments' 3ere RO; is ..&.D J& Benerall*- the higher this returns- the better off are the o7ners& /& ;PS L
;arnings a4ailable For 2ommon Sto!#holder %umber of Shares of 2ommon Sto!# Outstanding

L 0C&D.J 2omments' There is 0C&D.J earning per share be!ause it is listed foreign ban# in Bangladesh&

Other Ratios'
A& Debt Ratios L
Total 5iabilities Total Assets

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&A+

,.DDAD))()C ,.DDAD))()C

L +'+ 2omments' The higher this ratio- the greater the amount of other peopleGs mone* being used to generate profits& The 4alue indi!ates that the ban# has finan!ed + J of its assets 7ith debt and the 4alue also indi!ates that the ban# has the degree of indebtedness and finan!ial le4erage& ,& Debt?To?;=uit* Ratio L L
5ong Term Debt Sto!#holderE s ;=uit*

.)../(),+,) 0)CA,(/++.

L D&++CDJ

2omments' The ban# is not in a good position from the 4ie7 of debt to
e=uit* ratio& 3ere the lendersG in4estment is D&++CDJ of the o7nersG in4estment& So- ma orit* finan!ing is being done b* the shareholdersG fund& )& Times Interest ;arned Ratio L L
;arnings Before Interest And Ta8es Interest +).)/+C,,+ A.D/A//C0/

L 0C&(+) J 2omments' The higher its 4alue- the better able the firm is to fulfill its interest obligations& 3ere the times interest earned ratio for this ban# seems a!!eptable be!ause a 4alue of at least 0&( and preferabl* !loser to ,&( is often Suggested& Thus it has a good margin of safet*&
5ong Term Debt %et Worth .)../(),+,) 0)CA,(/++.

,& 5ong Term Debt To %et Worth L L

L D&++CDJ

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&A.

2omments' The ban# is not in a good position from the 4ie7 of long?
term debt to net 7orth ratio& 3ere the lendersG in4estment is D&++CDJ of the o7nersG in4estment& So- ma orit* finan!ing is being done b* the shareholdersG fund&

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&A0

 Proprietar* Ratio L

Proprietors Fund Total Assets

+0A(/,CA+C ADA0.C0C//

L (&.C'+ 2omments' 3ere the proprietar* ratio is (&.C'+ that means e4er* asset of T#& + the proprietor fund is (&.C& The proprietar* ratio is not a!!eptable be!ause it !ould not tou!h the standard norm (0',$& But there is no hard and fast rule !on4entionall*& Proprietor Fund To Total 5iabilities L
Proprietors Fund Total 5iabilities

+0A(/,CA+C 0A(.0.,AC+

L (&0/'+ 2omments' 3ere the proprietor fund to total liabilities is (&0/'+ that means e4er* liabilit* of T#& + the proprietor fund is (&0/& This ratio is not a!!eptable be!ause it !ould not tou!h the standard norm (0'+$& But there is no hard and fast rule !on4entionall*&

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&AA

A%A59SIS OF FI%DI%BS

In m* anal*sis- I ha4e found some results& These are gi4en belo7'

Sol4en!* Ratios'
We #no7 that %et Wor#ing 2apital is used to measure the firmGs o4erall li=uidit*& The %et Wor#ing 2apitals of the ban# for fi4e *ears are a!!eptable be!ause it is in!reasing& But the o4erall li=uidit* of the ban# 7as highest in the *ear .(() that 7as T#& +D,(/000AC and lo7est in .((. that 7as T#& D)DA(+C+A&

The 2urrent Ratios of the ban# for fi4e *ears are not a!!eptable be!ause these !ould not tou!h the standard norm (.'+$& So these ratios ma* be interpreted to be insuffi!ientl* li=uid&

The Nui!# Ratios pro4ides a better measure of o4erall li=uidit* onl* 7hen the firmGs in4entor* !annot be easil* !on4erted into !ash& But there is no in4entor* of this ban#& So- the !urrent ratios for fi4e *ears are preferred measure of o4erall li=uidit* of this ban#&

;ffi!ien!* Ratios'
The fi8ed assets turno4er measures the effi!ien!* 7ith 7hi!h the ban# has been using its fi8ed assets to generate sales& The fi8ed assets turno4ers of the ban# for fi4e *ears are better& The fi8ed assets turno4er 7as highest in .((A that 7as +A&D0 that indi!ate the ban# had used its fi8ed assets +A&D0 times to generate sales& But the fi8ed assets turno4er 7as lo7est in .(() that 7as 0&/. that indi!ate the ban# had used its fi8ed assets 0&/. times to generate sales&

Benerall*- the higher a firmGs total assets turno4er- the more effi!ientl* its assets ha4e been used& 3ere total assets turno4er for *ears .((. and .((A 7ere (&(C times and *ears .((0- .((, and .(() 7ere (&() times& So 7e !an sa* that the ban# !ould not use its total assets effi!ientl* be!ause it !ould not tou!h the standard norm (, to ) times$& A4erage !olle!tion period of the ban# is not reasonable in the fi4e *ear& The ban# has ineffi!ien!* in !olle!ting loans and ad4an!es& It ta#es time in !olle!ting loans and ad4an!es from debtors&

A4erage pa*ment period of the ban# is not also satisfa!tor*& The ban# has the abilit* to disburse liabilities as late as possible&

Profitabilit* Ratios'
;4er* firm 7ants to in!rease its gross profit as mu!h as possible& We !an see that the ban# has the higher gross profit margin for fi4e *ears& The ban#Gs highest gross profit margin 7as CD&()J in .((A and lo7est 7as D0&/.J in .(()& It is not onl* a good sign business but also a good sign of management&

Operating profits are SPureT be!ause the* measure onl* the profits earned on operations and ignore interest and ta8es& A high operating profit is preferred& The operating profits of this ban# for fi4e *ears are better& The ban#Gs highest operating profit 7as CD&()J in .((A and lo7est 7as D0&/.J in .(()&

The net profit margin is a !ommonl* !ited measure of the firmGs su!!ess 7ith respe!t to earnings on sales& This is the profit after ta8es& 3ere net profit margins of this ban# are better for fi4e *ears& It is a sign of good management& The highest return on sales 7as A0&A0J in .((A and lo7est 7as 0+&A0J in .((.&
Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&A,

Return on assets measure the o4erall effe!ti4eness of management in generating profits 7ith its a4ailable assets& The higher the per!entage- the higher the effe!ti4eness of the firm& ROA 7as highest in .((A that 7as 0&0(J and in this *ear the ban# 7as more effe!ti4e than other *ears& ROA 7as lo7est in .(() that 7as .&(CJ and in this *ear ROA 7as less effe!ti4e than other *ears& Benerall*- the higher Return On ;=uit*- the better off are the o7ners& 3ere the highest return 7as +(&0/J in .((A and lo7est 7as D&/)J in .((.& There is no earning per share be!ause it is unlisted foreign ban# in Bangladesh&

Other Ratios'
The higher debt ratio- the greater the amount of other peopleGs mone* being used to generate profits& The debt ratios of this ban# for fi4e *ears indi!ate the greater the amount of other peopleGs mone* being used to generate profits& The highest debt ratio 7as (&D/'+ in .(()& The 4alue indi!ates that the ban# had finan!ed D/ J of its assets 7ith debt and the 4alue also indi!ates that the ban# had the greater degree of indebtedness and finan!ial le4erage in this *ear& But the lo7est debt ratio 7as (&)D'+ in .((.& The 4alue indi!ates that the ban# had finan!ed )D J of its assets 7ith debt and the 4alue also indi!ates that the ban# had the greater degree of indebtedness and finan!ial le4erage in this *ear& The ban# is not in a good position from the 4ie7 of debt to e=uit* ratio be!ause it !ould not tou!h the standard norm& The highest debt to e=uit* ratio 7as (&.0'+ in .(()& 3ere the lendersG in4estment 7as .0 J of the o7nersG in4estment& So- ma orit* finan!ing 7as being done b* the shareholdersG fund& But the lo7est debt to e=uit* ratio 7as (&+D'+ in .((A& 3ere the lendersG in4estment 7as +D J of the o7nersG in4estment& Soma orit* finan!ing 7as being done b* the shareholdersG fund in this *ear& The higher times interest earned ratio- the better able the firm is to fulfill its interest obligations& 3ere the times interest earned ratio of this ban# for fi4e *ears seem a!!eptable be!ause a 4alue of at least 0&( and preferabl*
Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&A)

!loser to ,&( is often Suggested& The highest times interest earned ratio 7as 0D&A0'+ in .((, and lo7est 7as ,&/('+ in .((0& Thus it has a good margin of safet*& The fi8ed pa*ment !o4erage ratio measures ris#& The lo7er the ratio- the greater the ris# to both lenders and o7nersF the greater the ratio- the lo7er the ris#& A 4alue of .&( or more is often suggested& 3ere the fi8ed pa*ment !o4erage is 4er* high for fi4e *ears& The highest fi8ed pa*ment !o4erage ratio 7as 0D&A0'+ in .((, and lo7est 7as ,&/('+ in .((0& So 7e !an sa* that it !an lo7er the ris# to both lenders and o7ners& The ban# is not in a good position from the 4ie7 of long?term debt to net 7orth ratio be!ause it !ould not tou!h the standard norm& So- ma orit* finan!ing 7as being done b* the shareholdersG fund in the fi4e *ear& Proprietar* ratios are not a!!eptable for fi4e *ears be!ause these ratios !ould not tou!h the standard norm (0',$& The highest ratio 7as (&00'+ in .((. and lo7est 7as (&.+'+ in .(()& Proprietors fund to total liabilities ratios are not a!!eptable for fi4e *ears be!ause these ratios !ould not tou!h the standard norm (0'+$& The highest ratio 7as (&,('+ in .((. and lo7est 7as (&.D'+ in .(()&

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&AD

SWOT A%A59SIS
A SWOT anal*sis loo#s at the !ompan*Gs Strengths ? to build on Wea#nesses M to !o4er Opportunities M to !apture

Threats M to defend against

It aims to' Re4eal !ompetiti4e ad4antages Anal*<e prospe!ts for sales and profitabilit* Prepare the !ompan* for fa!ing problems Allo7 for the de4elopment of !ontingen!* plans The SWOT A%A59SIS of the State Ban# Of India is gi4en belo7'

Strengths'
SBI is the largest ban# in India& It is also measured the number of bran!h offi!es and emplo*ees the largest ban# in the 7orld& SBI has more than /A(( bran!hes and a further A(((U asso!iates ban#Gs bran!hes and an e8tensi4e !o4erage& SBI has ele!troni!all* net7or# most of his bran!hes& A!!ording to FORB;S .(((?.((A listing its tops all Indian 2ompanies&

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&AC

 SBI international pressure is supplement b* a group of o4erseas and %RI bran!hes in India and !orrespondent 7ith o4er ,., leading ban# of the 7orld& A dedi!ated and highl* s#illed team of professional reinfor!es strengths deplo*ed b* the ban# in ea!h spe!ifi! segment& Pro4ide high =ualit* finan!ial ser4i!ing that 7ill enhan!e the 7ell being and su!!ess of indi4idual- industr* and business !ommunities&

3igh standard of !orporate and business ethi!s& 2reate and maintain a !ongenial atmosphere so that people 7ill be proud and eager to 7or# in SBI&

Wea#nesses'
Disrupting the borro7erGs abilit* to !ondu!t business as usual& In!rease !ost of information& 2ompetition in the finan!ial se!tor& SBI !annot !olle!t mone* timel* from their debtors& 5a!# of positi4e response to the re=uirements finan!ing& Shortage of supporting and lin# institutions& 5a!# of mar#eting distribution !hannel&

Opportunities'
Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&A/

 In re!ent *ears- the ban# has sought to e8pand its o4erseas operations& It is onl* Indian ban# to feature in the top +((?7orld ban#s list in fortune ,(( global rating& India Vs largest ban# in terms of assets- net earnings and mar#et share& >ast net7or# of +,((( bran!hes in India and D, offi!es 7orld7ide&

Threats'
1n!ertain business en4ironment& 3ighl* organi<ed and automated foreign ban# bran!hes operating in Bangladesh !reate a threat to the ban#Gs abilit* to !ompete& In!reasing mar#et !ompetition& ;8!essi4e !ompetition 7ith other M%2s and oint 4enture ban#7hi!h are situated in Bangladesh& ;8treme pressure on the 2entral Ban#&

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&,(

Mutual Trust Bank Limited

Balan!e Sheet As at De!ember 0+- .(+(
.(+( .((C
Pro%erty and Asset B'T 2ash ;,<<;,6<E,6G< In 3and (In!luding Foreign 2urren!*$ With Bangladesh Ban# and its agent Ban# (In!luding Foreign 2urren!*$ ,.(-((0-,A/ .-/0)-+(C-)D+ 0A)-D,(-D(/ .DC-D.,-C+, +-D.0-,C(-,), .-D,D-.(0-()C *ote 0&(( B'T 6,CDE,==;,;;< B'T 6,=<6,>D6,FFF

.((/

Balan!e 7ith other Ban#s " Finan!ial Institutions 0-)(D-+D+-+0/ In Bangladesh Outside Bangladesh Money at #all and S ort *otice )nvestments /-,0D-/D0-,.C Bo4ernment Others Loans and Advances 00-CC0-/.0-D(, .C-,./-0A,-)+/ 5oans- 2ash 2redit- O4erdrafts- et!& Bills Pur!hased and Dis!ounted Fi8ed Asset in!luding Premises- Furniture " Fi8ture )D-+/(-D)/ Other Asset .-+/-+)D-(A( +-.A)-,C)-AD. %o?Ban#ing Asset Total Propert* and Asset
,.-DDA-D))-()C
0C-/)A-/DA-+.0

A&((
.-++C-DCC-(0. ,,D-(,(-(C/

.-)D,-C0C-+.+
0-00D-(D/-)0+ .D(-(/+-,(C A,.-,DA-+D+ .,(-ADC-DDA

D(0-(,.-/A,

,&(( ,-)()-A/+-/0C
C-(D(-/,,-,/) +-(.D-//C-D/(

C-/)+-/CC-D,, /-(/C-/,A-0C) ,D,-/CA-DD0 ,-0))-00+-.0( .A(-+)(-D(C

)&((
0,-/,.-C++-C,C +-DDD-)A)-C0.

0+-A/0-)(D-/D+ .-0/(-0+,-D0A 0D-D0(-A,C-)/( .,-,(.-((A-CD) 0-(.D-0A(-DA0

D&(( C&((

D..-(,0-((/

AA,-,D)-CC( .-DDA-(.)-(+(

?
,)-A,D-AA.-A0)

5iabilities and 2apital

Borro7ing from other Ban#ers- Finan!ial Institutions " Agents /&((

+-.D(-(((-(((

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&,+

0-,,(-(((-(((
Deposit and Other A!!ounts A.-0,A-(),-/(D Bills Pa*able Sa4ing Deposit Fi8ed Deposit Deposit?Produ!ts Ot er Lia2ilities 0-+C)-+/+-(A/ Su2ordinated 'e2t .-))+-AD+-/+/ +.&(( .-,C.-+/+-DC( ++&(( 00-C.(-A(D-,() C-,/(-,(.-..C ,./-D0D-D.. ,-),,-,DD-(/+ .,-,D)-0+A-00D ,-A/A-+DD-C./ ,-A+/-C/,-A,/ )-,++-+,)-0,D ,.C-/)0-/0DAAD-AD.-00C .-/A0-(D)-.0D ,-+(A-(CD-C/D ..-0)(-)DD-DC/ .)-../-(),-+,) .-)A/-.C,-)C0 0-/C(-C(.-,)( 2urrent Deposit " Other A!!ounts +(&(( A,-CA)-0(/-.(D

.-)+0-,,(-00+

? ,.-0+.-(,+-0+C

Total Lia2ilities A/-(/(-.,)-/,) 0)-AC+-CD/-A.,

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&,.

2apitalH ShareholdersH ;=uit* Paid up 2apital Statutor* Reser4e Re4aluation Reser4e on In4estment in Se!urities Beneral Reser4e Retained ;arnings Total ShareholdersG ;=uit* .-AC0-(/A-)/C Total 5iabilities and ShareholdersG ;=uit*
,.-DDA-D))-()C
0C-/)A-/DA-+.0

+0&((

.-++/-,C.-((( +-.+/-...-)+) +A&(( C/-,/(-D/A 0)+-DDD&0.A 0,,-.+C-0CA

+-A/)-CC(-((( +-D))-0+C-A(( /C(-0.,-)++ D(+-/A+-/(+ 0-(,D-(D0 0C0-C))-+C/ CD-C/+-(,A +)+-DDD-0.A +/0-0.A-)D( 0/.-..+-,CC

+,&(( +)&(( A-+A,-0/+-++C 0-)CA-,(/-++.

,)-A,D-AA.-A0)

%et Asset >alue (%A>$ Per Share

+/,&,C

+D0&C0

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&,0

Mutual Trust Bank Limited

Balan!e Sheet As at De!ember 0+- .(+(
;<=< ;<<G
Pro%erty and Asset B'T #ontin!ent Lia2ilities Letter of 1uarantee *ote =F$<< B'T 0-D.0-0A(-.C0 A-)C0-/+(-../ D)(-),0-,)( 0-CAD-))0-(/) B'T 0-.A0-,00-C)A .-/C/-C/,-)(. D)(-.+A-0(C 0-()D-0//-(CD
+(-()+-(A.-C)+

;<<>

Irre4o!able 5etter of 2redit Bills for 2olle!tion Other 2ontingent 5iabilities

++-A)D-D++-(+A ++-A)D-D++-(+A

0-+D)-,+D-C0. 0-))/-)D.-..0 ),A-,,A-D,/ 0-/))-/))-.((

Ot er #ommitments Do!umentar* !redits and short term trade related transa!tions For7ard asset pur!hased and for7ard deposit pla!ed 1ndra7n note issuan!e and re4ol4ing under7riting fa!ilities 1ndra7n formal standb* fa!ilities- !redit lines and other !ommitments 2laim against the ban# not a!#no7ledged as debt 5itigation pending against Ban#
.-AC0-0((-((( ? ? .-AC0-0((-( (( ? ? ? ? ? ? ? ? ? ? ? ? ? ?

?
? ? ? ? ? ?

Other Memorandum Items >alue of Tra4elersG 2he=ue on 3and >alue of Bangladesh San!ho* Patra on 3and ?
+(-()+-(A.-C)+ ++-A)D-D++-(+A

?
+,- A/C-C)D-+/C

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&,A

Mutual Trust Bank Limited

Profit and 5oss A!!ount For the *ear ended De!ember 0+- .(+(
;<=< ;<<> ;<<G
*ote B'T A-0,.-A))-C(( 0-.DA-DC/-+D) =,<FF,EFF,E;C A-.D/-A//-C0/ 0-,./-D+C-)/. 0-A(/-0,(-(A0 .-D/.-,CA-... Pro%erty and Asset B'T B'T B'T Interest In!ome +/&(( 5ess ' Interest Paid on Deposit and Borro7ing- et!& .(&(( *et )nterest )ncome GF<,=C>,=C>,F>E F6F,=6C,CF< In!ome from In4estments 2ommission- ;8!hange and Bro#erage Other Operating In!ome .+&(( ..&(( .0&((

+-(+(-)A(-),A D/)-/A)-DA( +D(-A(,-A)A +-/DD-//.-C,C

C,D-A))-,(C A,A-C0C-00/ ))0-0A/-),( ,+D-,+.-D/) +,0-(,A-C.( +0(-(C/-+.0

+-)D0-CD(-/DC +-+(.-AA(-.,C Total O%eratin! )ncome ;,DCC,<;<,FFC =,G6>,DFC,F;G Less & O%eratin! +7%enditure Salar* and Allo7an!es Rent- Ta8- Insuran!e- ;le!tri!it* 5egal ;8pense Postage- Stamps and Telephone Printing- Stationer*- Ad4ertisement Managing Dire!torGs Remuneration Dire!torsG Fee Audit Fee Depre!iation on and Repair to Ban#Gs Propert* Other ;8penditure Total O%eratin! +7%enses >=F,=<;,;;6 =,E;E,>=G,DD ECC,CGE,66< =,F<6,F6D,FD; =,=>D,<GG,6>G Profit Before Provision ./&(( 0(&(( =,6D=,>6C,F6< .)&(( .D&(( .A&(+ .,&(( ,0C-),D-C+D AC/-C(,-.+, ++)-.0.-)C/ .A&(( .DD-D/A-D)+ .-AC0-0((-((( +-)D+-../ +-(,)-.(D AD-00/-++) .D-ADA-D() D(-A+C-.0, 00-,A)-A0. /-+.(-((( D-CC+-/// ),A-((( )0.-((( ).0-((( A((-((( /A-)C,-+D) .C&(( ,C-/D+-.(, 0+(-/D+-0/) +C+-+(+-DD( 0(0-((A-(), CD-CA(-/)/ D,A-0+D .C-.CC-+D/ .D-AD,-D.. A-.((-((( ,/)-((( .((-((( AD-CD.-/,0 +AA-.,A-+., 6,<DD,EF<,CG;

5ess ' Pro4ision against 5oans " Ad4an!es in!luding Off?Balan!e Sheet Items

,(C-C0D-(+. 0+&(( A+0-D+0 ?

.0,-(((-(( ? ?

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&,,

)0.-D0.-((( ? 0-C.0-0.0 ?

5ess ' Pro4ision against In4estment in Nuoted Shares 5ess ' Pro4ision against Other Asset Total Provision ;6D,<<<,<<< Profit Before Ta7 =,6>=,>=G,DD= DDG,D66,<FD 0.&(( C6>,6;F,E;E E6E,DDD,6;6 =,=>C,CGD,<;F D<>,;D<,F;D

Less & Provision for Ta7 DF=,6=6,;D6 2urrent Ta8 Deferred Ta8 *et Profit After Ta7 G;<,E<D,;>G +/0-0.A-)D( 6<E,<6=,;GD Retained Surplus Brought For7ard +0+-)/+-)(/ ;D6,D<=,F><

A0D-+0,-.C+ .-+/.-0A,

,/A-(((-((( .,+-00/-CCA$ (..-)C)-DAD$ .-+)+-/() FDD,=DF,C<= 0/.-..+-,CC =,=CF,6FG,>G>

=,<=6,>;>,>EG

C6E,F;;,G>C

Mutual Trust Bank Limited

Profit and 5oss A!!ount For the *ear ended De!ember 0+- .(+(
;<=<
A%%ro%riation Bonus Share Issued during the *ear Transferred to Statutor* Reser4e Transferred to Beneral Reser4e *ote B'T 0,0-.)0-)(( .0C-C/D-((, .((-(((-((( D/.-+)(-)(, .A0-0/C-..A ,etained Sur%lus, #arried (or3ard 6>;,;;=,DGG =>6,6;C,EF< +arnin!s Per S are 6G$F; =F$;F 66$<< 6DD,;=G,6GC

;<<>
B'T +/0-0.A-)D( .DC-0C0-D+( +,(-(((-((( ).+-D(C-0C( +0+-)/+-)(/ +++-D()-)+, ?

6D$E6

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&,)

Mutual Trust Bank Limited

Statement of 2ash Flo7 For the *ear ended De!ember 0+- .(+(
;<=< ;<<> ;<<G
*ote B'T AH #as (lo3 (rom O%eratin! Activities & B'T B'T Interest Re!ei4ed Interest Paid on Deposits- Borro7ing- et!& Di4idend In!ome Fees " 2ommission In!ome Re!o4eries of 5oans pre4iousl* 7ritten off 2ash paid to ;mplo*ees as Salaries and Allo7an!es

Ad4an!e In!ome Ta8 Paid 2ash Re!ei4ed From Other Operational In!ome 0A&(( 2ash Paid for Other Operational ;8penses 0,&(( #as (lo3 (rom O%eratin! Activities Before # an!es in *et #urrent Asset =,6;<,CG=,;=D =,D<C,>G<,>;< =,6<E,F6G,=FC # an!es in *et #urrent Asset & (.-)D+-D0C-DAD$ (.-A/(-+/(-)C)$ ()C(-,/,-C/C$ In4estment in Treasure Bond (,-.A,-,/,-D)D$ (A-(0/-,(.-D+)$ (,-C0(-CC)-,(.$ 5oans " Ad4an!e (,CC-AD,-/.($ (+-(D0-D.(-0,C$ /C-)..-0A) Other Asset C&(( (DD0-,)D-+/A$ (++)-A,+-,/D$ C,(-(((-((( Ban# Deposit /-+,)-C/+-CCA 0-C0,-.CD-A.) D-/,/-/C,-,,D ? 2ustomersG Deposit .-,((-(((-((( (0-+((-(((-((($ 0-,,(-(((-((( (.-.C(-(((-((($ Subordinated Debt ()A(-/D0-(00$ (A.)-.C,-)+($ (,()-AD0-C(,$ Borro7ing from Other Ban#s- Finan!ial Institutions " Agents /&(( Ot er Lia2ilities ==$<< *et #as (lo3 (rom O%eratin! Activities (.-0)+-A,)-/AC$ 0-+C.-DD)-D(D (0-00A-//(-0D/$ BH #as (lo3 (rom )nvestin! Activities & I=,<C<,>FD,F66H C,EGF,FDF,E;F I;,<;G,;D;,;<DH In4estment in Shares " Bonds (A,.-(+A-(+D$ (00,-C.A-(),$ (+D,-/0(-0C)$ Pur!hase of Premises " Fi8ed Asses (net$ (0)0-,0C-AC)$ (+0+-,+(-.A/$ (+(C-AD(-C.0$ *et #as (lo3 (rom )nvestin! Activities IG=D,DD;,D<6H ICEF,66C,6=CH I;GC,C<=,;<>H #H #as (lo3 (rom (inancin! Activities & Re!ei4ed From Issue of Right Shares ? ? .A/-AC(-((( Di4idend Paid ? ? ?

,-,0/-.A.-00, (0-A+/-+C/-/.,$ +)-C0.-C,( ,/+-//,-)D. +-(((-((( (AD(-CCD-(()$ (,/,-DDA-)CD$ 0DA-0,)-,0. (D+D-(/A-,,)$

,-(+D-)(C-DC( 0-/)0-))/-,D( (0-.,/-(+)-00.$(.-,,/-(CD-.A+$ +(-0D,-.AC +-+(.-((( A+C-.+D-0+. 0(+-)CD-D). ? (0DA-,.,-/()$ (.D.-.(A-(), (0AD-,DA-A)/$ (+))-/(C-(,,$ 0/C-+CD-+,C 00+-)(/-(/A (0,C-./(-CD+$ (./0-+0(-C/+$

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&,D

*et #as (lo3 (rom (inancin! Activities .A/-AC(-((( 'H *et )ncreases in #as and #as +Juivalents IAKBK#H I=,GDE,D;G,;6EH I;,<E6,=F6,C=CH +H +ffect of # an!es of +7c an!e ,ates on #as and #as +Juivalents (H O%enin! #as and #as +Juivalents G,FGG,;<E,;CE E,E=E,ED=,;G= 2losing 2ash and 2ash ;=ui4alents (DU;UF$
C-DCC-.()-.A, )-/0+-)DC-((/

C,;;<,C;6,6=6 C,DEF,FG;,>6;

A-,)D-DC.-/0. ,.(-((0-,A/ .-/0)-+(C-)D+ .-)D,-C0C-+.+ ? D/C-.)0-.)C +-A)A-A(( 0A)-D,(-D(/ .DC-D.,-C+, .-D,D-.(0-()C +-D.0-,C(-,), 0-)(D-+D+-+0/ D(0-(,.-/A, ? ,+(-(((-((( +-0,(-//D-)(D .-(D,-C+C-A0( +-A.)-((( +-.).-/((

The abo4e !losing 2ash and 2ash ;=ui4alents in!lude ' 2ash in 3and Balan!e 7ith Bangladesh Ban# and its agent Ban# Balan!e 7ith Other Ban#s " Finan!ial Institutions Mone* at 2all and Short %oti!e Treasur* Bill Pri<e Bond
C-DCC- .()- .A,

)-/0+-)DC-((/
A-,)D&DC.-/0.

%et Operating 2ash Flo7 Per Share (+0,&,($

(A/&++$

.),&A(

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&,C

Mutual Trust Bank Limited

Statement of 2hanges in ;=uit* For the *ear ended De!ember 0+- .(+(
Particulars Paid u% #a%ital BDT +-D))-0+C-A(( 0,0-.)0-)(( ? ? ? ? ? ? .-++/-,C.-((( S are Premium BDT ? ? ? ?s ? ? ? ? ? Statutory ,eserve BDT /C(-0.,-)++ ? ? ? ? ? ? .0C-C/D-((, +-.+/-...-)+) 1eneral ,eserve BDT +)+-DDD-0.A ? ? ? ? ? ? .((-(((-((( 0)+-DDD-0.A ,evaluation Sur%lus on )nvestments BDT 0C0-C))-+C/ ? ? ? ? (./A-.D,-0/,$ ? ? C/-,/(-D/A Profit 5 Loss Account BDT 0/.-..+-,CC (0,0-.)0-)(($ ? ? ? ? D,,-+,D-A(+ (A0C-C/D-(,$ 0,,-.+C-0CA

To

Balan!e as on (+ @anuar* .(+( Bonus Share Issued During the *ear Right Share Issued during the *ear 2ash Di4idend Paid during the *ear Transferred to Beneral Reser4e Re4aluation Reser4e transferred during the *ear %et Profit After Ta8 for the *ear Appropriation made during the *ear Balan!e as on 0+ De!ember .(+(

B 0-)CA-

(./A-.

D,,-+

A-+A,-

(i!ure in B'T Millions SL$ +& .& 0& A& ,& )& D& C& /& +(& ++& +.& +0& +A& +,& +)& +D& +C& )tems Authorised 2apital Paid up 2apital ShareholdersG ;=uit* Total 2apital (2oreUSupplementar*$ Total Assets Total Deposits Total 5oans and Ad4an!es Total In4esment ;8port Import Total 2ontingent 5iabilities Operating In!ome Operating ;8penditure Profit before pro4ision and ta8 Profit after pro4ision and ta8 Total Pro4ision maintained ;arning assets %on?interest earning assets ;arning per Share (Figure in BDT$ Boo# >alue per Share ;<=< +(-(((&(( .-++/&,C A-0DC&C+ )-..,&,) ,C-.A)&(0 A,-CA)&0+ 0/-)D)&+. /-.+)&00 +)-CA.&C, .D-),.&C( +,-A/C&CD 0-0/C&), +-0/)&/0 .-((+&D. /CC&0) +-.C0&+, ,+-+CA&DD D-()+&.) A)&)0 .()&,/ ;<<> 0-C((&(( +-D))&0. 0-)CA&,+ 0-/)/&00 ,.-DDA&DD A.-0,A&(D 00-CC0&/. /-,0D&/D +/-)D)&0C ./-D.(&// +(-()+&(A .-,AA&(. /+D&+( +-).)&/. C.(&)+ +-+0/&C. A)-(D,&(A )-)//&D. 0C&D. +D0&C0 ;<<G 0-C((&(( +A/)&CC .-AC0&(/ .-CCC&00 0C-/)A&/D 00-C.(&A+ .C-,./&0, ,-)()&A/ +/-A)0&.A 0(-0C+&). ++-A)D&D+ +-C0/&,D )AA&A/ +-+/,&(/ 0(,&(0 +-.0)&(D 00-/AA&)( ,-.(&0D +A&0/ ++D&+, ;<<F 0-C((&(( //D&/. .-(AA&0( .-0D(&,/ 0.-+C+&/( .A-DD)&/. ..-)C0&.0 0-/,)&,0 +C-.C.&(( .A-C))&(( +(-/+)&+A +-+CC&0A A.A&AC D)0&C, .+(&C( )(0&A0 .C-AD(&/D 0-D+(&/0 /&/, /)&A, ;<<E +-(((&(( /,(&A( +-/(A&C( .-++A&,0 .,-/C0&/. ..-.)A&(, +C-,/+&,. .-C.+&). +.-/A0&./ .)-.,,&./ /-)D+&0/ +-.CA&C) 0+,&0/ /)/&AD ADC&.C .0/&/C .0-,D,&C0 .-)A.&+) ..&,) C/&CD

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&,/

(Figure in BDT$ Di4idend?2ash ?Bonus Share Return on A4erage ;=uit* Return on A4erage Assets (ROAA$ 2lassified 5oans as J Total 5oans and Ad4an!es 5ending?Deposit Ratio 2apital Ade=ua!* Ratio Pri!e?;arning ratio (Times$ %o& of Bran!hes %o& of Bran!hes

? .(J .A&,.J +&DCJ .&.CJ C)&,AJ ++&A/J +,&+C )D +-(,(

? .(J .)&)+J +&D/J .&C+J C(&((J /&.(J +(&)A AA CA+

? +CJ +0&ADJ (&C)J A&/.J CA&0)J +(&0/J ..&.0 0) D0/

(J .,J +(&)CJ (&D.J .&0/J /+&,,J +(&+/J ,/&/A 0( ,DC

.(J ,J .D&D+J .&+(J +&(0J C0&,(J ++&C0J +,&+) ., AD(

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&)(

SL $ +& .& 0& A& ,& )&

)tems Local #urrency 'e%osits 2urrent Deposit " Other A!!ounts Bills Pa*able Sa4ings AH2 Fi8ed Deposits Deposits?Produ!ts Foreign 2urren!* Deposits Total Deposits e8!luding Refinan!e Refinan!e Total Deposits and Refinan!e

;<=< C-.+.&(, ,./&DA ,-),,&,C .,-,D)&0+ ,-A/A&+C +CC&). A,-),)&AC +C/&C0 A,-CA)&0+

;<<> )-.+D&.) ,.C&/, ,-+(A&(/ .)-../&() 0-/C(&C( /(&0( A.-+,(&A) .(0&)( A.-0,A&()

;<<G ,-.D(&). AAD&AD .-/A0&(C ..-0)(&)C .-)A/&.C //&C0 00-DD(&/) A/&A, 00-C.(&A+

;<<F 0-CCC&C) ,.,&0D .-+AD&0( +)-00A&+A +-C0)&D0 AA&,. .A-DD)&/. ? .A-DD)&/.

;<<E

.-D,A&,A

+/)&D. +-A0/&A( +)-,+/&+. +-0(A&)C A/&,C ..-.)A&(A ? ..-.)A&(A

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&)+

SL$

)tems Local #urrency 'e%osits Term 5oan SM; Finan!ing 2onsumer Finan!ing 3ouse Building 5oan Trust Re!eipts 2ash 2redit Se!ured O4erdraft 5ease Finan!e Bills Pur!hased and Dis!ounted 5oans to MTB Se!urities 5td& Other 5oans and Ad4an!es Sub?Total Foreign 2urren!* Ad4an!es Total

;<=<

;<<>

;<<G

;<<F

;<<E

.& 0& A& ,& )&

+(-.)D&/D .-)A)&D) +-0DC&(/ +-+(0&C+ )-+.D&)C ,-D,C&C, A-DDA&/C +)/&(( +-DDD&), .-),)&C0 +-DA.&C0 0C-A(A&A, +.D+&)D 0/-)D)&+.

/-0)/&,D ,A/&// +-+/D&D+ C)+&,0 )-+,)&,0 ,-A.D&D( ,-/()&+D .,A&,, .0/(&0+ ? +D0,&C. 00-CA/&CC 0A&(A 00-CC0&/.

)-(D.&A. 0(+&AD ))C&A( C(,&A( D-)+(&/. A-),)&), 0-).A&DC .,D&., 0(.D&0A ? +A/)&C+ .C-,.+&AA D&/( .C-,./&0A

0-))(&), ,/&.0 +A.&,/ )(A&(C )-A),&)C 0-DA/&.( .-/A)&0D .,+&(D .-CA(&,( ? +-/).&)/ ..-)C.&() +&+D ..-)C0&.0

.-0A.&AD ? +,&A, A+/&.( )-.(/&(D .-/D)&(+ 0-(.+&)( +DC&0. .-.0,&+( ? +-+C.&CD +C-,C(&( ++&A0 +C-,/+&,

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&).

,eferences'
Mutual Trust Ban# 2RM Buideline manual report Mar!h?.((/ Annual Report of Mutual Trust Ban#? .(+( Mutual Trust Ban#- 3ome pageF 777&mutualtrustban#&bd&!om

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&)0

Prepared B*' Tania Sultana- Metri! %o& R(/+0./ RMBA- Finan!e " Ban#ing- II12&)A