PLZ REPLY ME SOON
URGENT NEEDED
PLZ REPLY ME SOON
URGENT NEEDED
CAN ANYbody have the solution of CA FINAL ACCOUNTS exam MAY 2011......
IF YES,
PLZZZZZZZZ UPLOAD IT......HURRILY...........
PLEASE SUBMIT ANSWER IN EXCEL FORMAT
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BALANCE SHEET
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2008
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2009
|
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ASSETS
|
|
|
|
|
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Cash and balances with treasury banks
|
|
106,503,756
|
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115,827,868
|
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Balances with other banks
|
|
38,344,608
|
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28,405,564
|
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Lending to financial institution - net
|
|
17,128,032
|
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19,587,176
|
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Investment - net
|
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170,822,491
|
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217,642,822
|
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Advances -net
|
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412,986,865
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475,243,431
|
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Operating Fixed assets
|
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24,217,655
|
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25,147,192
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Deferred tax assets - net
|
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3,204,572
|
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3,062,271
|
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Other assets
|
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44,550,347
|
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59,316,438
|
|
|
|
|
|
|
|
|
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817,758,326
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944,232,762
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LIABILITES
|
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|
|
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Bills payable
|
|
10,219,061
|
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10,621,169
|
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Borrowings
|
|
40,458,926
|
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45,278,138
|
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Deposits and other accounts
|
|
624,939,016
|
|
726,464,825
|
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Sub-ordinated loans
|
|
-
|
|
|
|
Liabilites against assets subject to Finance Lease
|
|
25,274
|
|
42,629
|
|
Deferred tax liabilites - net
|
|
-
|
|
|
|
Other liabilites
|
|
39,656,831
|
|
42,269,623
|
|
|
|
|
|
|
|
|
|
715,299,108
|
|
824,676,384
|
|
|
|
|
|
|
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Net Assets
|
|
102,459,218
|
|
119,556,378
|
|
|
|
|
|
|
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REPRESENTED BY
|
|
|
|
|
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Share Capital
|
|
8,969,751
|
|
10,763,702
|
|
Reserves
|
|
19,941,047
|
|
22,681,707
|
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Unappropriated profit
|
|
52456204
|
|
61346510
|
|
|
|
81,367,002
|
|
94,791,919
|
|
Surplus on revaluation of assets - net
|
|
21,092,216
|
|
24,764,459
|
|
|
|
102,459,218
|
|
119,556,378
|
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PROFIT & LOSS A/C |
||||
|
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2,008
|
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2,009
|
|
|
|
|
|
|
|
Mark - up / return / interest earned
|
|
60,942,798
|
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77,947,697
|
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Mark - up / return / interest expenses
|
|
23,884,768
|
|
39,489,649
|
|
Net mark - up / interest income
|
|
37,058,030
|
|
38,458,048
|
|
Provision against non-performing Advances - net
|
|
10,593,565
|
|
11,043,469
|
|
Provision for diminution in the value of investment-net
|
|
373,249 |
|
605,629 |
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Provision against off balance sheet obligations
|
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4,000 |
|
20,237 |
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Bad debts written off directly
|
|
- |
|
- |
|
|
|
10,970,814
|
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11,669,335
|
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Net mark-up / interest income after provisions
|
|
26,087,216
|
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26,788,713
|
|
|
|
|
|
|
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NON MARK-UP / INTEREST INCOME
|
|
|
|
|
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Fee, Commission and brokerage income
|
|
7,925,370 |
|
8,930,391 |
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Dividend income
|
|
2,878,932 |
|
1,920,336 |
|
Income From dearling in foreign currencies
|
|
3,969,057 |
|
3,028,165 |
|
Gain on sale and redemption of securities - net
|
|
395,427 |
|
4,591,894 |
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Unrealizaed gain on revaluation of investment |
|
1,707
|
|
2,355 |
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Other Income
|
|
1,245,369 |
|
552,216 |
|
Total non mark-up / interest income
|
|
16,415,862
|
|
19,025,357
|
|
|
|
42,503,078
|
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45,814,070
|
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NON MARK-UP / INTEREST EXPENSES
|
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|
|
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Administrative expenses
|
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18,171,198
|
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22,571,470
|
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Other provision / write offs
|
|
747,521 |
|
620,780 |
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Other charges
|
|
583,361 |
|
321,647 |
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Total non mark-up / interest Expenses
|
|
19,502,080
|
|
23,513,897
|
|
|
|
23,000,998
|
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22,300,173
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Extraordinary / unusual items
|
|
- |
|
- |
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PROFIT BEFORE TAXATION
|
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23,000,998
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22,300,173
|
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Taxation - Current
|
|
11,762,650
|
|
9,221,513 |
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- Prior years |
|
- |
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(4,133,282)
|
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- Deferred |
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(4,220,242)
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(999,904) |
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|
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7,542,408 |
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4,088,327 |
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PROFIT AFTER TAXATION
|
|
15,458,590
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18,211,846
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Unapproproated profit brought forward
|
|
45,344,188
|
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52,456,204
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Transfer from surplus on revaluation of fixed assets |
|
130,456 |
|
123,934 |
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Profit available for appropriation
|
|
60,933,234
|
|
70,791,984
|
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Basic earning per share
|
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14.36 |
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16.92 |
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Diluted earning per share
|
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14.36 |
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16.92
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STATEMENT OF COMPREHANSICE INCOME |
||||
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2,008
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2,009
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Profit after taxation for the year
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15,458,590
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18,211,846
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Other Comprehensive income
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|
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|
|
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Exchange adjustment on translation |
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2,623,064 |
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919,475 |
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Total Comprehensive income for the year
|
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18,081,654
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19,131,321
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STATEMENT OF COMPREHANSICE INCOME |
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2,008
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2,009
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CASH FLOW FROM OPERATING ACTIVITES
|
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|
|
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Profit before taxation
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23,000,998
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22,300,173
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Less: Dividend Income
|
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(2,878,932)
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(1,920,336)
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20,122,066
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20,379,837
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Adjustments:
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Depreciation
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748,690 |
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867,214 |
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Amortization
|
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2,885 |
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4,600 |
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Provision against non-performing advances
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10,593,565
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11,043,469
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Provision for diminution in the value of investments
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|
373,249 |
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605,629 |
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Provision against off balance sheet obligation
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4,000 |
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20,237
|
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Gain on sale of fixed assets
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(7,289) |
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(7,587) |
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Financial charges on leased assets
|
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10,750 |
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10,072 |
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Other provisions / write offs
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747,521 |
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620,780 |
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12,473,371
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13,164,414
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32,595,437
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33,544,251
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(Increase) / decrease in operating assets
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Lendings to financial institution - net
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4,288,568 |
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(2,507,144)
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Held-for-trading securities
|
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(223,610)
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(1,371,434)
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Advances - net
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(83,261,500)
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(73,300,035)
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Other assets (Exccluding Advance Tax)
|
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(10,379,475)
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(10,094,603)
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(89,576,017)
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(87,273,216)
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Increase in Operating Liabilites
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Bills Payable
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3,157,159 |
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402,108 |
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Borrowings
|
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30,360,866
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4,926,951 |
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Deposits and other accounts
|
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33,031,581
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101,525,809
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Other Liabilites (Excluding Current taxation)
|
|
8,637,877
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2,602,792 |
|
|
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75,187,483
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109,457,660
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Income Tax Paids
|
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(15,663,472)
|
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(10,266,950)
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Financial Charges Paid
|
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(10,750) |
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(10,072) |
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|
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(15,674,222)
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(10,277,022)
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Net Cash From operating activites
|
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2,532,681 |
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45,451,673
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CASH FLOWS FROM INVESTING ACTIVITES
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|
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Net(investments in)/ proceeds from |
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10,560,682
|
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(51,619,842)
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Net proceeds from held-to-maturity securities
|
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2,358,937 |
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11,038,014
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Dividend income received
|
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2,878,932 |
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1,920,336 |
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Investment in operating fixed assets
|
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(1,635,957)
|
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(1,771,649)
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Investment in subsidiares, associates and joint venture
|
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- |
|
(617,495) |
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sale proceeds of property and equipment disposed off
|
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22,032 |
|
13,657 |
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Net cash (Used in) / from Investing activites
|
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14,184,626
|
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(41,036,979)
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CASH FLOWS FROM FINANCING ACTIVITES
|
|
|
|
|
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Payments of lease obligations
|
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(16,078) |
|
(21,024) |
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Dividend paid
|
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(6,104,894)
|
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(5,820,338)
|
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Net Cash used in financing activites
|
|
(6,120,972)
|
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(5,841,362)
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Effects of exchange rate changes on cash and cash equibalents |
2,623,064 |
|
919,475 |
|
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(Decrease)/Increase on cash and Cash equivalents
|
|
13,219,399
|
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(507,193) |
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Cash and Cash Equivalents at beginning of the year
|
|
131,456,989
|
|
144,676,388
|
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Cash and Cash Equivalents at end of the year
|
|
144,676,388
|
|
144,169,195
|
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STATEMENT OF CHANGES IN EQUITIES |
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RESERVES
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CAPITAL
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REVENURE
|
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SHARE |
EXCHANGE TRANSLATION |
Statutory
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General
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Unapproproated Profit |
Total
|
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Balance as at Janurary 01, 2008
|
8,154,319 |
3,364,312 |
11,886,474
|
521,338
|
45,344,188
|
69,270,631
|
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Total Comprehensive income for the |
- |
2,623,064 |
-
|
- |
15,458,590
|
18,081,654
|
|
Transferred from surplus on |
- |
- |
-
|
- |
130,456
|
130,456
|
|
Transfer to statutory reserve
|
- |
- |
1,545,859
|
- |
(1,545,859)
|
-
|
|
Transactions with owners
|
|
|
|
|
|
|
|
Issue of Bonus Share (10%)
|
815,432 |
- |
-
|
- |
(815,432)
|
-
|
|
Cash Dividedn (7.5 Per Share
|
- |
- |
-
|
- |
(6,115,739)
|
(6,115,739)
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|
|
|
|
|
|
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Balance as at Dec 31, 2008
|
8,969,751 |
5,987,376 |
13,432,333
|
521,338
|
52,456,204 |
81,367,002
|
|
|
|
|
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Balance as at Jann 01, 2009
|
8,969,751 |
5,987,376 |
13,432,333
|
521,338
|
52,456,204 |
81,367,002
|
|
Total Comprehensive income for the |
-
|
919,475 |
-
|
- |
18,211,846
|
19,131,321
|
|
Transferred from surplus on |
-
|
- |
-
|
- |
123,934
|
123,934
|
|
Transfer to statutory reserve
|
- |
-
|
1,821,185
|
- |
(1,821,185)
|
- |
|
Transactions with owners
|
|
|
|
|
|
|
|
Issue of Bonus Share (20%)
|
1,793,951 |
- |
-
|
- |
(1,793,951)
|
- |
|
Cash Dividedn (6.5 Per Share
|
- |
- |
-
|
- |
(5,830,338)
|
(5,830,338)
|
|
|
|
|
|
|
|
|
|
Balance as at Dec 31, 2009
|
10,763,702 |
6,906,851 |
15,253,518
|
521,338
|
61,346,510 |
94,791,919
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Need Following Completer Ratio Analysis with complete working in excel.
A) Liquidity Ratios
1 Current Ratio
2 Acid Test Ratio
3 Working Capital
B) Leverage Ratios
4 Times Interest Earned
5 Debt Ratio
6 Debt / Equity Ratio
7 Debt to Tangible Networth Ratio
8 Total Capitalization Ratio
C) Profitability Ratios
9 Net Profit Margin
10 Return on Assets
11 DuPont Return on Assets
12 Operating Income Margin
13 Return on Operating Assets
14 Return on Total Equity
15 Gross Profit Margin
D) Activity Ratios
16 Total Assets Turnover
17 Fixed Assets Turnover
E) Market Ratios
18 Dividend Per Share
19 Earning Per Share
20 Price / Earning Ratio
THANKS
|KOI TO Reply katr dayyyyyyyyy
|
Originally posted by : sumaira |
||
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PLEASE SUBMIT ANSWER IN EXCEL FORMAT BALANCE SHEET 2008 2009 ASSETS Cash and balances with treasury banks 106,503,756 115,827,868 Balances with other banks 38,344,608 28,405,564 Lending to financial institution - net 17,128,032 19,587,176 Investment - net 170,822,491 217,642,822 Advances -net 412,986,865 475,243,431 Operating Fixed assets 24,217,655 25,147,192 Deferred tax assets - net 3,204,572 3,062,271 Other assets 44,550,347 59,316,438 817,758,326 944,232,762 LIABILITES Bills payable 10,219,061 10,621,169 Borrowings 40,458,926 45,278,138 Deposits and other accounts 624,939,016 726,464,825 Sub-ordinated loans - Liabilites against assets subject to Finance Lease 25,274 42,629 Deferred tax liabilites - net - Other liabilites 39,656,831 42,269,623 715,299,108 824,676,384 Net Assets 102,459,218 119,556,378 REPRESENTED BY Share Capital 8,969,751 10,763,702 Reserves 19,941,047 22,681,707 Unappropriated profit 52456204 61346510 81,367,002 94,791,919 Surplus on revaluation of assets - net 21,092,216 24,764,459 102,459,218 119,556,378 PROFIT & LOSS A/C 2,008 2,009 Mark - up / return / interest earned 60,942,798 77,947,697 Mark - up / return / interest expenses 23,884,768 39,489,649 Net mark - up / interest income 37,058,030 38,458,048 Provision against non-performing Advances - net 10,593,565 11,043,469 Provision for diminution in the value of investment-net 373,249 605,629 Provision against off balance sheet obligations 4,000 20,237 Bad debts written off directly - - 10,970,814 11,669,335 Net mark-up / interest income after provisions 26,087,216 26,788,713 NON MARK-UP / INTEREST INCOME Fee, Commission and brokerage income 7,925,370 8,930,391 Dividend income 2,878,932 1,920,336 Income From dearling in foreign currencies 3,969,057 3,028,165 Gain on sale and redemption of securities - net 395,427 4,591,894 Unrealizaed gain on revaluation of investment classified as hed-for-trading 1,707 2,355 Other Income 1,245,369 552,216 Total non mark-up / interest income 16,415,862 19,025,357 42,503,078 45,814,070 NON MARK-UP / INTEREST EXPENSES Administrative expenses 18,171,198 22,571,470 Other provision / write offs 747,521 620,780 Other charges 583,361 321,647 Total non mark-up / interest Expenses 19,502,080 23,513,897 23,000,998 22,300,173 Extraordinary / unusual items - - PROFIT BEFORE TAXATION 23,000,998 22,300,173 Taxation - Current 11,762,650 9,221,513 - Prior years - (4,133,282) - Deferred (4,220,242) (999,904) 7,542,408 4,088,327 PROFIT AFTER TAXATION 15,458,590 18,211,846 Unapproproated profit brought forward 45,344,188 52,456,204 Transfer from surplus on revaluation of fixed assets on account of oncremental deprection 130,456 123,934 Profit available for appropriation 60,933,234 70,791,984 Basic earning per share 14.36 16.92 Diluted earning per share 14.36 16.92 STATEMENT OF COMPREHANSICE INCOME 2,008 2,009 Profit after taxation for the year 15,458,590 18,211,846 Other Comprehensive income Exchange adjustment on translation of net assets of foreign branches 2,623,064 919,475 Total Comprehensive income for the year 18,081,654 19,131,321 STATEMENT OF COMPREHANSICE INCOME 2,008 2,009 CASH FLOW FROM OPERATING ACTIVITES Profit before taxation 23,000,998 22,300,173 Less: Dividend Income (2,878,932) (1,920,336) 20,122,066 20,379,837 Adjustments: Depreciation 748,690 867,214 Amortization 2,885 4,600 Provision against non-performing advances 10,593,565 11,043,469 Provision for diminution in the value of investments 373,249 605,629 Provision against off balance sheet obligation 4,000 20,237 Gain on sale of fixed assets (7,289) (7,587) Financial charges on leased assets 10,750 10,072 Other provisions / write offs 747,521 620,780 12,473,371 13,164,414 32,595,437 33,544,251 (Increase) / decrease in operating assets Lendings to financial institution - net 4,288,568 (2,507,144) Held-for-trading securities (223,610) (1,371,434) Advances - net (83,261,500) (73,300,035) Other assets (Exccluding Advance Tax) (10,379,475) (10,094,603) (89,576,017) (87,273,216) Increase in Operating Liabilites Bills Payable 3,157,159 402,108 Borrowings 30,360,866 4,926,951 Deposits and other accounts 33,031,581 101,525,809 Other Liabilites (Excluding Current taxation) 8,637,877 2,602,792 75,187,483 109,457,660 Income Tax Paids (15,663,472) (10,266,950) Financial Charges Paid (10,750) (10,072) (15,674,222) (10,277,022) Net Cash From operating activites 2,532,681 45,451,673 CASH FLOWS FROM INVESTING ACTIVITES Net(investments in)/ proceeds from Available-for-sale Securities 10,560,682 (51,619,842) Net proceeds from held-to-maturity securities 2,358,937 11,038,014 Dividend income received 2,878,932 1,920,336 Investment in operating fixed assets (1,635,957) (1,771,649) Investment in subsidiares, associates and joint venture - (617,495) sale proceeds of property and equipment disposed off 22,032 13,657 Net cash (Used in) / from Investing activites 14,184,626 (41,036,979) CASH FLOWS FROM FINANCING ACTIVITES Payments of lease obligations (16,078) (21,024) Dividend paid (6,104,894) (5,820,338) Net Cash used in financing activites (6,120,972) (5,841,362) Effects of exchange rate changes on cash and cash equibalents 2,623,064 919,475 (Decrease)/Increase on cash and Cash equivalents 13,219,399 (507,193) Cash and Cash Equivalents at beginning of the year 131,456,989 144,676,388 Cash and Cash Equivalents at end of the year 144,676,388 144,169,195 STATEMENT OF CHANGES IN EQUITIES RESERVES CAPITAL REVENURE SHARE CAPITAL EXCHANGE TRANSLATION Statutory General Unapproproated Profit Total Balance as at Janurary 01, 2008 8,154,319 3,364,312 11,886,474 521,338 45,344,188 69,270,631 Total Comprehensive income for the year ended Dec 31 ,2008 - 2,623,064 - - 15,458,590 18,081,654 Transferred from surplus on revaluation of fixed assets to unappropriated profit - net of tax - - - - 130,456 130,456 Transfer to statutory reserve - - 1,545,859 - (1,545,859) - Transactions with owners Issue of Bonus Share (10%) 815,432 - - - (815,432) - Cash Dividedn (7.5 Per Share - - - - (6,115,739) (6,115,739) Balance as at Dec 31, 2008 8,969,751 5,987,376 13,432,333 521,338 52,456,204 81,367,002 Balance as at Jann 01, 2009 8,969,751 5,987,376 13,432,333 521,338 52,456,204 81,367,002 Total Comprehensive income for the year ended Dec 31 ,2009 - 919,475 - - 18,211,846 19,131,321 Transferred from surplus on revaluation of fixed assets to unappropriated profit - net of tax - - - - 123,934 123,934 Transfer to statutory reserve - - 1,821,185 - (1,821,185) - Transactions with owners Issue of Bonus Share (20%) 1,793,951 - - - (1,793,951) - Cash Dividedn (6.5 Per Share - - - - (5,830,338) (5,830,338) Balance as at Dec 31, 2009 10,763,702 6,906,851 15,253,518 521,338 61,346,510 94,791,919 Need Following Completer Ratio Analysis with complete working in excel. A) Liquidity Ratios 1 Current Ratio 2 Acid Test Ratio 3 Working Capital B) Leverage Ratios 4 Times Interest Earned 5 Debt Ratio 6 Debt / Equity Ratio 7 Debt to Tangible Networth Ratio 8 Total Capitalization Ratio C) Profitability Ratios 9 Net Profit Margin 10 Return on Assets 11 DuPont Return on Assets 12 Operating Income Margin 13 Return on Operating Assets 14 Return on Total Equity 15 Gross Profit Margin D) Activity Ratios 16 Total Assets Turnover 17 Fixed Assets Turnover E) Market Ratios 18 Dividend Per Share 19 Earning Per Share 20 Price / Earning Ratio THANKS |
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