Social Islami Bank: Condensed Consolidated Financial Statements - 30 September 2020

Transcription

1. SOCIAL ISLAMI BANK LIMITED AND ITS SUBSIDIARIES CONDENSED CONSOLIDATED BALANCE SHEET AS AT 30 SEPTEMBER 2020 Note (s) 30.09.2020 Taka 31.12.2019 Taka 3(a) 2,96,34,65,745 2,94,93,59,808 3.1 20,27,87,20,800 23,24,21,86,545 28,94,91,72,602 31,89,85,32,410 3,74,92,37,650 2,89,28,68,393 6,64,21,06,043 2,28,83,75,533 1,08,42,92,499 3,37,26,68,032 5,94,63,95,494 6,82,60,69,299 12,69,23,00,000 4,30,45,23,866 16,99,68,23,866 13,69,23,00,000 4,17,04,15,304 17,86,27,15,304 2,77,65,08,96,493 11,75,90,53,989 2,89,40,99,50,482 2,51,23,89,85,230 12,22,96,04,419 2,63,46,85,89,649 3,67,90,83,046 20,23,95,26,181 3,66,15,60,71,657 3,61,37,16,895 18,14,30,66,838 3,45,18,53,58,427 PROPERTY AND ASSETS Cash in hand Cash in hand (Including Foreign Currencies) Balance with Bangladesh Bank & its Agent Banks (Including Foreign Currencies) Balance with other Banks and Financial Institutions 4(a) In Bangladesh Outside Bangladesh Placement with Banks & other Financial Institutions Investments in Shares & Securities 5 6(a) Government Others Investments 7(a) General Investment etc. Bills Purchased and Discounted Fixed Assets including Premises, Furnitures and Fixtures Other Assets Non Banking Assets Total Assets 8(a) 9(a) LIABILITIES AND CAPITAL Liabilities Placement from Banks & other Financial Institutions Deposits and Other Accounts 89,48,125 10(a) Mudaraba Savings Deposits Mudaraba Term Deposits Other Mudaraba Deposits Al-Wadeeah Current & Other Deposit Accounts Bills Payable Cash Waqf Fund SIBL Mudaraba Subordinated Bond Other Liabilities Deffered Tax Liabilities/ (Assets) Total Liabilities - 31,28,55,81,783 1,69,50,97,48,102 69,10,50,03,005 31,19,07,02,031 5,41,52,78,534 36,60,33,069 3,06,87,23,46,524 25,73,91,79,658 1,65,68,75,14,476 64,11,23,18,321 25,60,83,07,719 5,98,28,63,785 34,27,10,311 2,87,47,28,94,270 11 8,00,00,00,000 9,40,00,00,000 12(a) 33,10,79,45,493 13,40,66,711 30,90,56,29,453 9,47,04,927 3,48,12,33,06,854 3,27,87,32,28,650 9,38,00,84,230 6,72,30,14,683 96,42,012 93,13,79,261 98,86,42,795 8,93,34,13,560 6,42,22,61,269 98,43,356 93,13,79,261 1,01,52,30,517 18,03,27,62,981 1,822 18,03,27,64,803 17,31,21,27,963 1,814 17,31,21,29,777 3,66,15,60,71,657 3,45,18,53,58,427 Shareholders' Equity Paid-up Capital Statutory Reserve General reserve Revaluation reserve on Fixed Assets Retained Earnings Total Shareholders' Equity Non controlling Interest Total Shareholders' Equity with non controlling interest Total Liabilities & Shareholders' Equity
2. 30 .09.2020 Taka 31.12.2019 Taka 24,01,95,59,252 14,21,84,37,065 12,81,47,89,577 5,69,08,82,482 56,74,36,68,376 21,93,16,61,800 15,77,50,47,149 11,32,26,48,716 4,56,54,48,355 53,59,48,06,020 Off-balance Sheet Items CONTINGENT LIABILITIES Acceptances and Endorsements Irrevocable Letters of Credit (including Back to Back Bills) Letters of Guarantee Bills for Collection Other Contingent Liabilities Total OTHER COMMITMENTS Documentary credits and short term trade related transactions Forward assets purchased and forward deposits placed Undrawn note issuance and revolving underwriting facilities Undrawn formal standby facilities, credit lines and other commitments Total Total Off Balance Sheet Items including Contingent Liabilities Company Secretary Director Dhaka, Bangladesh Date: 29.10.2020 Chief Financial Officer 56,74,36,68,376 53,59,48,06,020 Managing Director & CEO Director SHAFIQ BASAK & CO. Chartered Accountants
3. SOCIAL ISLAMI BANK LIMITED AND ITS SUBSIDIARIES CONDENSED CONSOLIDATED PROFIT AND LOSS ACCOUNT FOR THE THIRD QUARTER ENDED 30 SEPTEMBER 2020 July-Sept . 20 Taka July-Sept. 19 Taka 19,61,93,33,060 13,92,31,44,634 5,69,61,88,426 41,84,29,203 1,13,86,17,425 44,36,77,964 2,00,07,24,593 7,69,69,13,019 6,41,11,76,877 4,68,01,67,969 1,73,10,08,908 18,40,21,084 36,56,12,975 9,33,18,141 64,29,52,200 2,37,39,61,107 6,64,96,34,725 5,02,48,38,590 1,62,47,96,135 19,99,19,941 31,80,62,265 9,64,99,409 61,44,81,616 2,23,92,77,751 2,73,76,52,546 43,69,23,260 67,25,326 53,56,730 9,90,26,332 1,07,03,600 43,87,225 74,629 7,33,125 24,68,72,374 12,42,70,756 78,39,14,570 4,45,66,40,474 2,59,67,17,523 38,89,89,494 84,07,489 65,51,527 10,58,28,358 1,00,26,000 74,19,483 4,46,507 7,24,500 22,46,52,373 11,21,42,062 85,28,27,471 4,31,47,32,788 1,03,96,68,136 20,32,11,094 23,91,009 18,25,573 2,78,81,133 34,12,000 8,46,548 74,629 2,44,375 5,98,77,012 4,14,23,586 26,55,05,689 1,64,63,60,785 91,27,33,956 12,21,03,872 23,57,585 23,71,235 3,10,70,910 31,70,000 31,79,792 1,37,928 4,37,000 4,47,08,206 3,73,80,687 39,49,71,950 1,55,46,23,120 2,22,04,82,055 71,00,83,171 (56,75,307) 70,44,07,864 1,51,60,74,191 3,38,21,80,231 1,46,68,54,748 4,57,45,633 1,51,26,00,381 1,86,95,79,850 72,76,00,323 21,79,24,237 (45,74,095) 21,33,50,142 51,42,50,180 68,46,54,631 15,32,84,897 (38,16,290) 14,94,68,607 53,51,86,024 Provision for Income Tax Current tax Deferred tax 79,52,37,822 75,58,76,038 3,93,61,784 1,20,74,76,136 1,20,32,05,352 42,70,785 24,03,20,957 21,81,14,603 2,22,06,354 21,93,81,226 22,43,48,978 (49,67,752) Net Profit/(Loss) after Taxation 72,08,36,369 66,21,03,713 27,39,29,223 31,58,04,798 Appropriations Statutory Reserve Transferred to Retained Earnings 30,07,53,414 42,00,82,955 37,04,01,105 29,17,02,608 9,98,79,390 17,40,49,836 10,68,92,729 20,89,12,070 42,00,82,947 8 42,00,82,955 29,17,02,603 5 29,17,02,608 17,40,49,820 15 17,40,49,835 20,89,12,072 (2) 20,89,12,070 0.77 0.71 0.29 Investment Income Less: Profit paid on Deposits Net Investment Income Income from Investment in Shares/securities Commission, Exchange and Brokerage Other Operating Income Note(s) Jan-Sept. 20 Taka Jan-Sept. 19 Taka 13(a) 14(a) 19,94,38,67,191 15,11,74,12,565 4,82,64,54,626 40,12,16,179 1,04,20,45,654 40,74,06,069 1,85,06,67,903 6,67,71,22,528 15(a) 16(a) 17(a) Total Operating Income Salaries and Allowances Rent, Taxes, Insurances, Electricity etc. Legal Expenses Postage, Stamps, Telecommunication etc. Stationery, Printings, Advertisements etc. Managing Director's Salary and Allowances Directors' Fees & Expenses Shariah Supervisory Committee's Fees & Expenses Auditors` Fees Charges on Investment Loss Depreciation & Repair of Bank's Assets Zakat Expenses Other Expenses Total Operating Expenses Profit/(Loss) before Provision Provisions for Investments Other Provisions Total Provision Total Profit/(Loss) before Tax 18(a) 19(a) 20(a) 21(a) 22(a) 23(a) 24(a) 25(a) Attributable to: Equity holders' of the Bank Non controlling Interest Consolidated Earning Per Share (Prior period EPS restated) Company Secretary Director 27(a) Chief Financial Officer 0.34 Managing Director & CEO Director Dhaka, Bangladesh SHAFIQ BASAK & CO. Date: 29.10.2020 Chartered Accountants
4. SOCIAL ISLAMI BANK LIMITED AND ITS SUBSIDIARIES CONDENSED CONSOLIDATED CASH FLOW STATEMENT FOR THE THIRD QUARTER ENDED 30 SEPTEMBER 2020 30 .09.2020 Taka A. B. C. D. E. F. G. Cash Flow from operating activities Investment Income receipt Profit paid on deposits Dividend receipts Fees & commission receipt Cash payments to employees Cash payments to suppliers Income tax paid Receipts from other operating activities Payments for other operating activities Operating profit before changes in operating assets and liabilities Changes in operating assets and liabilities Statutory deposits Net trading securities Investments to other banks Investment to customers Other assets Deposits from other banks Deposits received from customers Other liabilities on account of customers Trading liabilities Other liabilities Sub Total Net Cash flow from operating activities Cash flows from investing activities Proceeds from sale of securities Payment for purchases of securities Proceeds from sale of fixed assets Purchases of property, plant & equipments Purchase/Sale of subsidiaries Net Cash flows from investing activities Cash flows from financing activities Receipts from issue of debt instruments SIBL Mudaraba Subordinated Bond Receipts from issue of right shares/ordinary share Dividend paid in cash Net Cash flow from financing activities Net increase/(decrease) in cash & cash equivalents (A+B+C) Effects of exchange rate changes on cash & cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year (D+E+F) Net Operating Cash Flow per Share (CNOCFPS) (Prior period figure restated) Company Secretary Director Dhaka, Bangladesh Date: 29.10.2020 Chief Financial Officer Director 29 30.09.2019 Taka 20,27,88,76,940 (15,11,74,12,565) 40,12,16,179 48,47,53,382 (2,74,83,56,146) (10,43,83,063) (99,54,99,584) 92,05,96,254 (1,41,95,62,447) 1,70,02,28,950 19,80,56,95,304 (13,92,31,44,634) 41,84,29,203 56,46,90,671 (2,60,67,43,523) (11,23,79,885) (82,94,09,341) 98,19,41,427 (1,41,24,18,311) 2,88,66,60,911 86,58,91,437 (25,94,13,60,833) (1,43,59,69,509) (4,39,47,15,604) 23,79,41,67,858 74,18,30,795 (6,37,01,55,855) (4,66,99,26,905) (3,80,88,07,708) (16,57,32,88,357) 3,78,31,91,932 (44,58,34,301) 27,42,90,12,346 1,23,27,65,086 11,61,70,38,999 14,50,36,99,911 (24,97,04,966) (24,97,04,966) (30,91,46,255) (30,91,46,255) 89,48,125 (1,40,00,00,000) (1,39,10,51,875) (6,31,06,83,745) 4,41,02,085 42,09,72,69,740 35,83,06,88,081 (5,50,00,00,000) (1,40,00,00,000) (6,90,00,00,000) 7,29,45,53,657 3,56,63,290 33,47,45,28,207 40,80,47,45,155 (4.98) 15.46 Managing Director & CEO
5. SOCIAL ISLAMI BANK LIMITED AND ITS SUBSIDIARIES STATEMENT OF CONDENSED CONSOLIDATED CHANGES IN EQUITY FOR THE THIRD QUARTER ENDED 30 SEPTEMBER 2020 (amount in Taka) Particulars 1 Balance as at 01 January 2020 Changes in Accounting Policy Resatated Balance Surplus / (Deficit) on account of Revaluation of Properties Surplus / (Deficit) on account of Revaluation of Investment Currency translation difference Net gain and losses not recognized in the Income Statement Net profit for the year Appropriation made during the year Issue of Cash Dividend Issue of Share Capital Transferred to retained earnings Non-controlling interest Total group shareholders' equity as on 30 Sept. 2020 Eligibile Capital under Basel III: Add: General provision for unclassified investment Add: SIBL Mudaraba Subordinated Bond Total eligible capital as on 30 September 2020 Paid-up Capital 2 8,93,34,13,560 44,66,70,670 9,38,00,84,230 9,38,00,84,230 Share Premium Account 3 - Statutory Reserve 4 6,42,22,61,269 30,07,53,414 6,72,30,14,683 6,72,30,14,683 Company Secretary Chief Financial Officer Director Director Dhaka, Bangladesh Date: 29.10.2020 General / Other Reserves Asset Revaluation Reserve 5 6 98,43,356 93,13,79,261 (2,01,344) 96,42,012 93,13,79,261 96,42,012 - Retained Earnings Non-Controlling Interest 7 1,01,52,30,517 72,08,36,361 (30,07,53,414) (44,66,70,670) - 8 98,86,42,794 98,86,42,794 1,814 8 1,822 1,822 Managing Director & CEO Total 9=(2 to 8) 17,31,21,29,777 72,08,36,361 (2,01,344) 8 18,03,27,64,803 17,10,13,85,541 4,59,61,15,172 5,96,00,00,000 27,65,75,00,713
6. SOCIAL ISLAMI BANK LIMITED CONDENSED BALANCE SHEET AS AT 30 SEPTEMBER 2020 Note (s) 30.09.2020 Taka 31.12.2019 Taka 3 2,95,01,71,404 2,94,92,69,520 3.1 20,27,87,20,800 23,22,88,92,204 28,94,91,72,602 31,89,84,42,122 3,74,87,47,104 2,89,28,68,393 6,64,16,15,497 2,28,83,60,101 1,08,42,92,499 3,37,26,52,600 5,94,63,95,494 6,82,60,69,299 12,69,23,00,000 5,54,66,79,526 18,23,89,79,526 13,69,23,00,000 5,42,66,83,481 19,11,89,83,481 2,78,45,08,96,493 11,75,90,53,989 2,90,20,99,50,482 2,52,03,89,85,230 12,22,96,04,419 2,64,26,85,89,649 3,67,16,34,000 18,08,45,77,867 3,66,02,20,45,070 3,60,60,49,743 15,96,54,44,733 3,45,05,62,31,627 PROPERTY AND ASSETS Cash in hand Cash in hand (Including Foreign Currencies) Balance with Bangladesh Bank & its Agent Banks (Including Foreign Currencies) Balance with other Banks and Financial Institutions 4 In Bangladesh Outside Bangladesh Placement with Banks & other Financial Institutions 5 Investments in Shares & Securities 6 Government Others Investments General Investment etc. Bills Purchased and Discounted Fixed Assets including Premises, Furnitures and Fixtures Other Assets Non Banking Assets Total Assets 7 8 9 LIABILITIES AND CAPITAL Liabilities Placement from Banks & other Financial Institutions Deposits and Other Accounts 89,48,125 10 Mudaraba Savings Deposits Mudaraba Term Deposits Other Mudaraba Deposits Al-Wadeeah Current & Other Deposit Accounts Bills Payable Cash Waqf Fund SIBL Mudaraba Subordinated Bond Other Liabilities Deffered Tax Liabilities/ (Assets) Total Liabilities - 11 12 31,28,55,81,783 1,69,50,97,48,102 69,10,50,03,005 31,83,40,24,359 5,41,52,78,534 36,60,33,069 3,07,51,56,68,852 25,73,91,79,658 1,65,68,75,14,476 64,11,23,18,321 26,07,20,68,558 5,98,28,63,785 34,27,10,311 2,87,93,66,55,109 8,00,00,00,000 32,37,56,48,831 13,32,39,752 3,48,03,35,05,560 9,40,00,00,000 30,35,44,28,531 9,38,17,514 3,27,78,49,01,154 9,38,00,84,230 6,72,30,14,683 93,13,79,261 95,40,61,336 17,98,85,39,510 3,66,02,20,45,070 8,93,34,13,560 6,42,22,61,269 93,13,79,261 98,42,76,383 17,27,13,30,473 3,45,05,62,31,627 Capital/Shareholders' Equity Paid-up Capital Statutory Reserve Revaluation reserve on Fixed Assets Retained Earnings Total Shareholders' Equity Total Liabilities & Shareholders' Equity
7. 30 .09.2020 Taka 31.12.2019 Taka 24,01,95,59,252 14,21,84,37,065 12,81,47,89,577 5,69,08,82,482 56,74,36,68,376 21,93,16,61,800 15,77,50,47,149 11,32,26,48,716 4,56,54,48,355 53,59,48,06,020 Off-balance Sheet Items CONTINGENT LIABILITIES Acceptances and Endorsements Irrevocable Letters of Credit (including Back to Back Bills) Letters of Guarantee Bills for Collection Other Contingent Liabilities Total OTHER COMMITMENTS Documentary credits and short term trade related transactions Forward assets purchased and forward deposits placed Undrawn note issuance and revolving underwriting facilities Undrawn formal standby facilities, credit lines and other commitments Total Total Off Balance Sheet Items including Contingent Liabilities Company Secretary Director Dhaka, Bangladesh Date: 29.10.2020 Chief Financial Officer 56,74,36,68,376 53,59,48,06,020 Managing Director & CEO Director SHAFIQ BASAK & CO. Chartered Accountants
8. SOCIAL ISLAMI BANK LIMITED CONDENSED PROFIT AND LOSS ACCOUNT FOR THE THIRD QUARTER ENDED 30 SEPTEMBER 2020 Note (s) Jan-Sept. 20 Taka Jan-Sept. 19 Taka July-Sept. 20 Taka July-Sept. 19 Taka 13 14 19,89,13,85,401 15,06,34,01,721 4,82,79,83,680 39,29,76,216 1,00,51,89,822 40,60,64,786 1,80,42,30,823 6,63,22,14,504 19,56,39,93,633 13,86,92,82,150 5,69,47,11,483 40,82,52,820 1,08,84,87,142 44,20,10,918 1,93,87,50,880 7,63,34,62,363 6,39,52,80,589 4,66,21,65,590 1,73,31,14,998 18,09,77,128 34,26,67,858 9,26,63,209 61,63,08,194 2,34,94,23,193 6,63,34,85,871 5,00,66,88,944 1,62,67,96,927 19,69,20,580 30,42,81,187 9,57,14,309 59,69,16,077 2,22,37,13,004 2,71,38,04,650 43,23,82,769 67,25,326 44,74,455 9,88,35,343 1,07,03,600 42,08,225 74,629 6,90,000 24,53,84,754 12,42,70,756 77,68,09,756 4,41,83,64,263 2,57,31,97,989 38,44,25,396 84,07,489 50,82,662 10,54,33,661 1,00,26,000 70,87,983 4,46,507 6,90,000 22,29,72,800 11,21,42,062 84,43,78,557 4,27,42,91,107 1,03,12,33,920 20,17,89,306 23,91,009 16,71,492 2,78,33,726 34,12,000 8,46,548 74,629 2,30,000 5,93,87,191 4,14,23,586 26,18,08,599 1,63,21,02,006 90,44,87,398 12,05,60,794 23,57,585 19,22,501 3,09,96,273 31,70,000 30,91,792 1,37,928 4,02,500 4,42,91,245 3,73,80,687 39,21,15,957 1,54,09,14,660 2,21,38,50,241 71,00,83,171 71,00,83,171 1,50,37,67,070 3,35,91,71,256 1,46,68,54,748 4,03,10,985 1,50,71,65,733 1,85,20,05,523 71,73,21,187 21,79,24,237 21,79,24,237 49,93,96,949 68,27,98,344 15,32,84,897 (49,50,197) 14,83,34,700 53,44,63,644 Provision for Income Tax Current tax Deferred tax 78,65,58,033 74,71,35,795 3,94,22,238 1,19,72,17,710 1,19,28,50,382 43,67,328 23,64,61,506 21,42,42,789 2,22,18,718 21,68,75,183 22,19,10,108 (50,34,924) Net Profit/(Loss) after Tax 71,72,09,037 65,47,87,813 26,29,35,444 31,75,88,462 30,07,53,414 41,64,55,623 71,72,09,037 37,04,01,105 28,43,86,708 65,47,87,813 9,98,79,390 16,30,56,054 26,29,35,444 10,68,92,729 21,06,95,733 31,75,88,462 0.76 0.70 0.28 0.34 Investment Income Less: Profit paid on Deposits Net Investment Income Income from Investment in Shares and Securities Commission Exchange and Brokerage Other Operating Income 15 16 17 Total Operating Income Salaries and Allowances Rent Taxes Insurances Electricity etc. Legal Expenses Postage Stamps Telecommunication etc. Stationery Printings Advertisements etc. Managing Director's Salary and Allowances Directors' Fees & Expenses Shariah Supervisory Committee's Fees & Expenses Auditors' Fees Charges on Investment Loss Depreciation & Repair of Bank's Assets Zakat Expenses Other Expenses Total Operating Expenses Profit/(Loss) before Provision Provisions for Investments Other Provisions Total Provision Total Profit/(Loss) before Tax 18 19 20 21 22 23 24 25 Appropriation Statutory Reserve Transferred to Retained Earnings Earning Per Share (Prior period EPS restated) Company Secretary Director Dhaka, Bangladesh Date: 29.10.2020 27 Chief Financial Officer Managing Director & CEO Director SHAFIQ BASAK & CO. Chartered Accountants
9. SOCIAL ISLAMI BANK LIMITED CONDENSED CASH FLOW STATEMENT FOR THE THIRD QUARTER ENDED 30 SEPTEMBER 2020 Note (s) A. B. C. D. E. F. G. Cash Flow from operating activities Investment Income receipt Profit paid on deposits Dividend receipts Fees & commission receipt Cash payments to employees Cash payments to suppliers Income tax paid Receipts from other operating activities Payments for other operating activities Operating profit before changes in operating assets and liabilities Changes in operating assets and liabilities Statutory deposits Net trading securities Investments to other banks Investment to customers Other assets Deposits from other banks Deposits received from customers Other liabilities on account of customers Trading liabilities Other liabilities Sub Total Net Cash flow from operating activities Cash flows from investing activities Proceeds from sale of securities Payment for purchases of securities Proceeds from sale of fixed assets Purchases of property plant & equipments Purchase/Sale of subsidiaries Net Cash flows from investing activities Cash flows from financing activities Receipts from issue of debt instruments SIBL Mudaraba Subordinated Bond Receipts from issue of right shares/ordinary share Dividend paid in cash Net Cash flow from financing activities Net increase/(decrease) in cash & cash equivalents (A+B+C) Effects of exchange rate changes on cash & cash equivalents Cash and cash equivalents at the beginning of the year Cash and cash equivalents at the end of the year (D+E+F) Net Operating Cash Flow per Share (NOCFPS) (Prior period figure restated) Company Secretary Director Dhaka, Bangladesh Date: 29.10.2020 Chief Financial Officer Director 30 29 30.09.2020 Taka 30.09.2019 Taka 20,22,63,95,150 (15,06,34,01,721) 39,29,76,216 44,78,97,550 (2,72,45,08,250) (10,33,09,799) (98,71,23,322) 91,92,54,971 (1,40,72,14,994) 1,70,09,65,801 19,75,03,55,878 (13,86,92,82,150) 40,82,52,820 51,45,60,388 (2,58,32,23,989) (11,05,16,323) (81,90,54,371) 98,02,74,381 (1,39,84,08,755) 2,87,29,57,879 88,00,03,955 (25,94,13,60,833) (1,46,70,19,563) (4,39,47,15,604) 23,97,37,29,347 56,40,01,330 (6,38,53,61,367) (4,68,43,95,566) (3,58,61,03,043) (16,57,32,88,357) 3,82,82,40,618 (44,58,34,301) 27,49,90,49,359 90,64,26,208 11,62,84,90,485 14,50,14,48,365 (24,89,15,474) (24,89,15,474) (30,89,77,949) (30,89,77,949) 89,48,125 (1,40,00,00,000) (1,39,10,51,875) (6,32,43,62,913) 4,41,02,085 42,09,71,64,022 35,81,69,03,195 (5,50,00,00,000) (1,40,00,00,000) (6,90,00,00,000) 7,29,24,70,416 3,56,63,290 33,47,44,06,512 40,80,25,40,218 (4.99) 15.46 Managing Director & CEO
10. SOCIAL ISLAMI BANK LIMITED STATEMENT OF CONDENSED CHANGES IN EQUITY FOR THE THIRD QUARTER ENDED 30 SEPTEMBER 2020 (amount in Taka) Particulars 1 Balance as at 01 January 2020 Changes in Accounting Policy Resatated Balance Surplus / (Deficit) on account of Revaluation of Properties Surplus / (Deficit) on account of Revaluation of Investment Currency translation Difference Net gain and losses not recognized in the Income Statement Net profit for the year Appropriation made during the year Issue of cash dividend Issue of Share Capital Transferred to retained earnings Total shareholders' equity as on 30 September 2020 Eligibile Capital under Basel III: Add: General provision for unclassified investment Add: SIBL Mudaraba Subordinated Bond Total eligible capital as on 30 September 2020 Company Secretary Director Dhaka, Bangladesh Date: 29.10.2020 Paid-up Capital 2 8,93,34,13,560 - Share Premium Account Statutory Reserve General / Other Reserves 3 4 6,42,22,61,269 30,07,53,414 6,72,30,14,683 6,72,30,14,683 5 - 44,66,70,670 9,38,00,84,230 9,38,00,84,230 - Chief Financial Officer Director - Asset Revaluation Reserve 6 93,13,79,261 93,13,79,261 - Retained Earnings 7 98,42,76,383 71,72,09,037 (30,07,53,414) (44,66,70,670) 95,40,61,336 95,40,61,336 Managing Director & CEO Total 8=(2 to 7) 17,27,13,30,473 71,72,09,037 17,98,85,39,510 17,05,71,60,249 4,59,61,15,172 5,96,00,00,000 27,61,32,75,421
11. Shafiq Basak & Co. Chartered Accountant 3 30.09.2020 Taka 31.12.2019 Taka 2,54,07,35,738 4,56,49,180 36,37,86,486 2,95,01,71,404 2,66,29,12,406 2,73,28,950 25,90,28,164 2,94,92,69,520 Social Islami Bank Limited 2,95,01,71,404 2,94,92,69,520 Cash in hand of Subsidiary companies SIBL Securities Limited SIBL Investment Limited 1,32,94,341 1,32,89,140 5,201 2,96,34,65,745 90,288 85,087 5,201 2,94,93,59,808 20,06,33,64,659 21,53,56,140 20,27,87,20,800 28,48,18,18,448 46,73,54,154 28,94,91,72,602 18,80,55,09,865 1,25,78,54,794 20,06,33,64,659 27,49,74,25,366 98,43,93,082 28,48,18,18,448 3,74,87,47,104 2,89,28,68,393 6,64,16,15,497 2,28,83,60,101 1,08,42,92,499 3,37,26,52,600 3,74,87,47,104 2,28,83,60,101 64,33,22,328 53,97,05,411 10,36,16,917 4,39,20,69,432 64,33,22,328 53,97,05,411 10,36,16,917 46,37,60,840 36,23,09,451 10,14,51,389 2,75,21,20,941 46,37,60,840 36,23,09,451 10,14,51,389 4,90,546 4,90,546 - 15,432 15,432 - 3,74,92,37,650 2,28,83,75,533 1,98,63,95,494 3,96,00,00,000 5,94,63,95,494 1,98,64,69,299 4,83,96,00,000 6,82,60,69,299 12,00,00,00,000 25,00,00,000 31,93,00,000 12,30,00,000 12,69,23,00,000 13,00,00,00,000 25,00,00,000 31,93,00,000 12,30,00,000 13,69,23,00,000 Cash in hand: In Local Currency In Foreign Currencies ATM balance 3(a) Consolidated balance of cash in hand 3.1 Balance with Bangladesh Bank and its agent bank (Sonali Bank) Balance with Bangladesh Bank (Note-3.1.1) Balance with Sonali Bank (as agent of BB) 3.1.1 Balance with Bangladesh Bank (Including foreign currencies) In local currency In foreign currencies 4 Balance with Other Banks and Financial Institutions In Bangladesh Outside Bangladesh 4(a) Consolidated balance of other Banks and Financial Institutions In Bangladesh Social Islami Bank Limited Add: Account Balance of subsidiaries of SIBL with SIBL Principal Branch SIBL Securities Limited (Current account and MTDR) SIBL Investment Limited Less: Inter company balance eliminated SIBL Securities Limited (Current account and MTDR) SIBL Investment Limited Add: Account Balance of subsidiaries of SIBL with other banks and financial institutions SIBL Securities Limited SIBL Investment Limited Consolidated balance with Banks and Financial Institutions 5 Placement with Banks & other Financial Institutions Placement with Banks Placement with other Financial Institutions 6 Investments in shares & securities Government: Government Bond (Islamic Investment Bond) BD. Govt. Islamic Refinance Fund 7 Years Treasury BOND (5%) 7 Years Treasury BOND (0%)
12. Shafiq Basak & Co. Chartered Accountant 30.09.2020 Taka Others: Investment in Share, Quoted Investment in Share, Unquoted/bond Fair value adjustment through profit or loss (FVTPL) Value of Investment in Shares and securities, others Grand Total Consolidated investments in shares & securities Social Islami Bank Limited Other sectors Add: Investment in shares & securities by subsidiary companies SIBL Securities Limited SIBL Investment Limited Less: Intercompany balance eliminated investment in subsidiaries Investment in SIBL Securities Limited Investment in SIBL Investment Limited Total consolidated balance of investments in shares & securities others 7 31.12.2019 Taka 58,36,84,318 4,90,79,36,795 5,49,16,21,113 5,50,58,413 5,54,66,79,526 18,23,89,79,526 64,12,62,505 4,90,79,36,795 5,54,91,99,300 (12,25,15,819) 5,42,66,83,481 19,11,89,83,481 5,54,66,79,526 23,78,42,741 15,29,55,024 8,48,87,717 1,47,99,98,400 1,22,99,99,000 24,99,99,400 4,30,45,23,866 5,42,66,83,481 22,37,30,223 15,44,33,823 6,92,96,400 1,47,99,98,400 1,22,99,99,000 24,99,99,400 4,17,04,15,304 22,21,45,463 5,82,67,42,978 5,88,32,93,165 1,92,64,84,93,326 58,85,99,86,634 10,53,55,32,359 84,59,68,587 2,32,90,91,105 59,00,67,260 70,95,75,614 2,78,45,08,96,493 28,58,26,612 4,11,09,09,296 2,21,34,79,499 1,75,17,32,37,666 56,90,66,37,122 8,64,87,05,103 93,13,50,622 2,43,13,30,908 60,96,10,142 72,78,98,260 2,52,03,89,85,230 Mode-Wise Investment (General) a) In Bangladesh Musharaka Murabaha Mudaraba Bai-Muazzal Hire-Purchase Sirkatul Meelk Quard Bai-Salam Staff Loan Ijarah Visa Card Mode-Wise Investment (General) b) Outside Bangladesh Musharaka Murabaha Bai-Muazzal Hire-Purchase Sirkatul Meelk Installment Investment Scheme Quard Bai-Salam Others - - Bills Purchased and discounted Inside Bangladesh In land Bill Purchase 2,22,24,41,256 3,13,46,54,364 7,39,80,517 1,40,01,58,295 8,06,24,73,922 9,53,66,12,733 8,57,50,964 1,45,56,70,105 7,55,35,28,986 9,09,49,50,055 11,75,90,53,989 12,22,96,04,419 2,90,20,99,50,482 2,64,26,85,89,649 Bills Purchased and discounted Outside Bangladesh Foreign Bill Purchased Murabaha Bill of Exchange Baim-Wes bills Grand total of net Bills Purchased and Discounted Total Investment
13. Shafiq Basak & Co. Chartered Accountant 30.09.2020 Taka 31.12.2019 Taka 2,90,20,99,50,482 2,64,26,85,89,649 80,00,00,000 2,89,40,99,50,482 80,00,00,000 2,63,46,85,89,649 1,23,30,000 1,89,22,95,088 82,30,85,268 73,58,98,425 18,42,90,189 2,30,38,331 6,96,699 3,67,16,34,000 1,23,30,000 1,91,61,81,781 79,10,55,574 69,03,35,762 17,47,67,715 2,06,69,401 7,09,510 3,60,60,49,743 Social Islami Bank Limited 3,67,16,34,000 3,60,60,49,743 Add: Fixed assets of subsidiary companies SIBL Securities Limited SIBL Investment Limited Carrying value of Fixed assets of the Group 74,49,046 74,49,046 3,67,90,83,046 76,67,152 76,67,152 3,61,37,16,895 Others Assets: Stock of stationery Stamps and printing materials etc. Advance Rent Advance Deposit Branch Adjustments (SIBG) Suspense Account: Other Prepayments Receivable from Stock & Bond and SIBL Securities Advance Income Tax Receivable from SIBL Securities Receivable from SIBL Investment Protested bills against Investment Profir receivable from Banks NBFI and BD Govt. Investment with off-shore Banking Unit Due from off-shore Banking Unit Dividend Receivable Account Profit Receivable from Mudaraba Subordinated Bond Others (note: 9.1) Total 3,99,15,888 20,64,86,917 34,49,426 4,14,50,70,086 48,57,86,493 6,42,97,993 12,14,82,142 11,67,22,76,176 7,20,00,000 18,83,690 32,50,14,570 33,05,85,549 5,11,30,98,590 54,36,55,732 4,41,09,589 2,85,63,616 23,19,76,76,457 3,66,51,315 23,67,83,450 34,41,126 2,95,09,29,983 19,27,02,080 6,42,10,064 2,14,82,142 10,68,51,52,854 7,20,00,000 18,83,690 32,50,14,570 66,55,95,298 1,48,78,90,290 3,68,82,278 56,21,30,020 9,96,16,438 1,09,69,426 17,45,33,35,023 Less: Balance with OBU for elimination Investment with off-shore Banking Unit Due from off-shore Banking Unit Grand total after elimination of balance with OBU 5,11,30,98,590 18,08,45,77,867 1,48,78,90,290 15,96,54,44,733 Social Islami Bank Limited Add: Other assets of subsidiary companies SIBL Securities Limited SIBL Investment Limited Less; Inter Company transactions eliminated: Receivable from SIBL Securities Receivable from SIBL Investment 18,08,45,77,867 2,22,88,32,005 2,16,07,48,517 6,80,83,488 7,38,83,690 7,20,00,000 18,83,690 15,96,54,44,733 2,25,15,05,795 2,16,98,94,251 8,16,11,544 7,38,83,690 7,20,00,000 18,83,690 Grand total Other assets of subsidiary companies 20,23,95,26,181 18,14,30,66,838 7(a) Consolidated Investment Social Islami Bank Ltd. Less: Intercompany balance eliminated SIBL Securities Ltd. Quard Investment with SIBL-Proncipal Branch SIBL Investment Ltd. 8 Fixed Assets: Land Building Furniture & Fixture Mechanical Appliance Computer Software Motor Vehicle Books Carrying Value 8(a) Consolidated written down value of fixed assets including intangible assets 9 9(a) Consolidated other Assets
14. Shafiq Basak & Co. Chartered Accountant 30.09.2020 Taka 31.12.2019 Taka 9.1 Others D.D. Paid without advice Wes Fund (F/Currency) purchased Adjusting A/C debit balance Advance Vat BFETN Adjustment Accounts Incentive disbursement Fund 650 1,85,00,000 38,15,178 (1,55,935) 64,03,723 2,85,63,616 650 1,089 55,00,000 38,15,178 (88,956) 17,41,465 1,09,69,426 10 Deposits and Other Accounts Mudaraba Savings Deposits (MSD) Mudaraba Term Deposits (MTDR) Other Mudaraba Deposit Mudaraba Short Notice Deposits (MSND) Mudaraba Scheme Deposits (Note-10.1) Al- Wadeeah Current Deposit and other aacounts (AWCD) Bills payable Cash Waqf Fund 31,28,55,81,783 1,69,50,97,48,102 69,10,50,03,005 16,69,85,73,198 52,40,64,29,806 31,83,40,24,359 5,41,52,78,534 36,60,33,069 3,07,51,56,68,852 25,73,91,79,658 1,65,68,75,14,476 64,11,23,18,321 17,21,86,65,421 46,89,36,52,900 26,07,20,68,558 5,98,28,63,785 34,27,10,311 2,87,93,66,55,109 13,51,37,370 2,16,95,61,240 3,09,74,344 4,76,79,240 2,64,35,22,355 51,23,32,994 93,23,63,793 2,89,44,487 1,22,42,46,879 7,52,66,486 1,99,79,586 2,25,55,953 1,76,04,48,444 67,11,07,995 2,76,14,785 21,14,89,188 13,92,49,31,769 1,52,09,148 1,34,19,48,611 23,13,80,524 8,39,66,326 1,05,10,10,311 1,25,36,659 22,03,20,83,036 1,43,29,98,683 1,76,71,39,604 52,40,64,29,806 12,65,94,292 2,61,73,68,700 3,43,74,390 4,90,64,610 3,40,84,50,904 58,49,71,007 1,01,69,36,541 3,82,01,939 1,51,88,82,641 9,94,56,576 2,05,46,614 2,30,87,165 1,76,77,26,041 3,22,60,353 64,70,11,293 22,34,41,473 14,17,99,20,337 1,41,18,626 2,00,25,51,186 75,54,70,981 10,15,68,075 1,10,91,18,024 1,78,11,220 14,37,33,82,413 39,09,57,789 1,74,03,79,712 46,89,36,52,900 31,83,40,24,359 26,07,20,68,558 64,33,22,328 53,97,05,411 10,36,16,917 46,37,60,840 36,23,09,451 10,14,51,389 31,19,07,02,031 25,60,83,07,719 10.1 Mudaraba Scheme Deposits Mudaraba Hajj Savings Deposit Mudaraba Pension Savings Deposit Mudara Education Deposit Scheme Mudaraba Monthly Savings Deposit Mudaraba Monthly Profit Deposit Mudara Bashasthan Savings Scheme Mudara Millionaire Savings Scheme Mudara Lakhopoti Deposit Scheme Mudara Double Benefit Deposit Scheme Mudara Marriage Savings Scheme Mudara MMohorana Savings Scheme Subarnalata Special Scheme (Woman) Subarna Rekha Special Deposit (Woman) Shabuj Shayanna Special Deposit Shabuj Chaya P. Sch Sanchita Special Deposit scheme Sanali Din Pension Deposit Scheme Sukher Thikana Saving Scheme Sacchandey Protidin Monthly Profit Deposit Samriddir Sopan Scheme Deposit Sopner Siri Deposit Scheme Sharner Shikhar (mudaraba Billinior Deposit) Proshanti (Mudaraba Zakat Saving Deposits SIBL Astha (Mudaraba Monthly Profit Deposit) SIBL Super DPS (Mudaraba Pension Deposit) SIBL Digun Prottasha(Double Benefit Deposit) 10(a) Consolidated balance of Al-Wadeeah Current Deposit & Other A/c Social Islami Bank Limited Less: Intercompany balance eliminated SIBL Securities Limited SIBL Investment Limited Consolidated balance of Current deposit and other accounts
15. Shafiq Basak & Co. Chartered Accountant 11 SIBL Mudaraba Subordinated Bond SIBL issued three mudaraba subordinated bonds namely SIBL 1st Mudaraba Subordinated Bond of Tk. 300 crore, SIBL 2nd Mudaraba Subordinated Bond of Tk. 400 crore and SIBL 3rd Mudaraba Subordinated Bond of Taka-500.00 crore to support and strengthen Tier-II capital base of the bank under Basel-III capital regulation of Bangladesh Bank. The details of SIBL Mudaraba Subordinated Bonds are presented Below: Name of the Bond SIBL 1st Mudaraba Subordinated Bond SIBL 2nd Mudaraba Subordinated Bond SIBL 3rd Mudaraba Subordinated Bond Total Issue Date 31-03-15 20-06-17 27-12-18 Issued Amount 3,00,00,00,000 4,00,00,00,000 5,00,00,00,000 12,00,00,00,000 30.09.2020 Taka Outstanding as on 30.09.2020 60,00,00,000 2,40,00,00,000 5,00,00,00,000 8,00,00,00,000 31.12.2019 Taka 12 Other Liabilities Adjusting A/C (Cr.) Balance Other Payable BEFTN Adjustment Account Parking Account ATM Settlement for Q-Cash Share Trading Payable A/c Provision for Investments Provision for other Assets Compensation and Rent Suspense Provision for Taxation Liabilities for Zakat Mudaraba Profit distribution Provision for good borrower Provision for good Climate Risk Fund 6,30,48,154 2,29,94,051 3,76,93,910 2,93,080 (16,99,320) 5,63,66,296 12,68,21,24,719 45,65,27,557 3,34,76,41,907 15,61,99,89,256 7,76,69,222 1,00,00,000 30,00,000 32,37,56,48,831 1,02,31,405 1,22,63,717 3,59,98,977 2,36,42,698 11,99,74,03,200 45,65,27,557 2,87,06,57,332 14,82,62,51,926 9,34,51,718 1,50,00,000 1,00,00,000 30,00,000 30,35,44,28,531 32,37,56,48,831 1,53,22,96,661 1,52,69,24,145 53,72,516 33,90,79,45,493 30,35,44,28,531 1,35,12,00,920 1,34,78,39,259 33,61,661 31,70,56,29,453 80,00,00,000 33,10,79,45,493 80,00,00,000 30,90,56,29,453 12(a) Consolodated Other Liabilities Social Islami Bank Limited Add: Other Liabilities of subsidiaries SIBL Securities Limited SIBL Investment Limited Less: Intercompany balance eliminated SIBL Securities Limited (Payable to SIBL- Term loan) Grand Total 30.09.2020 Taka 13 Income from Investment Profit on Murabaha Profit on Bai-Muazzal Profit on Hire-Purchase Profit on Musharka Profit on Bai-Salam Profit on Quard against MTDR Scheme and others Profit on Inland Document Bill Purchased Profit on Foreign Document Bill Purchased Profit on Ijarah Profit on Investment against Mudaraba Deposit with other banks and NBFIs Profit on other investments (Card Wakalat fee etc.) Profit on Mudaraba 13(a) Consolidated income from investment Social Islami Bank Ltd. Add: Income from investment of subsidiaries of SIBL SIBL Securities Ltd. SIBL Investment Ltd. Grand total of consolidated investment income 30.09.2019 Taka 9,51,93,685 13,36,63,52,129 4,12,12,97,457 1,62,74,882 6,64,66,102 38,47,48,167 27,57,73,498 14,62,319 4,57,05,283 55,80,75,408 95,29,11,844 71,24,627 19,89,13,85,401 15,11,84,084 12,71,60,56,239 4,67,76,16,527 2,49,86,536 6,24,14,257 32,74,07,126 28,61,17,842 56,52,994 5,68,19,178 46,94,93,748 78,62,45,102 19,56,39,93,633 19,89,13,85,401 5,24,81,790 5,08,64,109 16,17,681 19,56,39,93,633 5,53,39,427 5,53,39,427 - 19,94,38,67,191 19,61,93,33,060
16. Shafiq Basak & Co. Chartered Accountant 30.09.2020 Taka 30.09.2019 Taka 14 Profit paid on Deposits Mudaraba Savings Deposits (MSD) Mudaraba short notice deposit (MSND) Mudaraba term deposit (MTDR) Cash waqf fund deposit Profit paid on Scheme Deposits & others Profit paid on borrowings & Sub-ordinate Bond Total profit paid on deposits and borrowings 60,79,65,242 25,89,63,737 10,59,28,61,774 1,40,49,119 2,95,09,17,837 14,42,47,57,709 47,12,22,076 33,06,85,251 9,72,80,26,718 1,75,08,837 2,14,66,99,487 12,69,41,42,369 63,86,44,012 1,17,51,39,782 15,06,34,01,721 13,86,92,82,150 15,06,34,01,721 5,40,10,844 5,40,10,844 - 13,86,92,82,150 5,38,62,483 5,38,62,483 - 15,11,74,12,565 13,92,31,44,634 15,33,55,306 6,36,29,749 16,10,90,411 1,49,00,750 39,29,76,216 14,86,56,382 25,95,96,439 40,82,52,820 39,29,76,216 82,39,963 56,27,090 26,12,873 40,12,16,179 40,82,52,820 1,01,76,383 94,79,848 6,96,535 41,84,29,203 44,78,97,550 55,72,92,272 1,00,51,89,822 51,45,60,388 57,39,26,754 1,08,84,87,142 1,00,51,89,822 1,08,84,87,142 3,68,55,832 1,04,20,45,654 5,01,30,283 1,13,86,17,425 8,44,088 56,26,719 16,67,66,618 3,25,30,584 18,99,831 50,200 7,27,92,562 51,66,312 12,03,87,872 40,60,64,786 9,31,137 63,16,808 19,37,54,818 3,45,66,456 25,72,965 63,600 76,220 6,90,69,625 43,78,135 13,02,81,153 44,20,10,918 40,60,64,786 44,20,10,918 13,41,283 40,74,06,069 16,67,046 44,36,77,964 14(a) Consolidated Profit paid on deposits and borrowings Social Islami Bank Ltd. Add: Income from investment of subsidiaries of SIBL SIBL Securities Ltd. SIBL Investment Ltd. Grand total of consolidated Profit paid on deposits and borrowings 15 Income from Investment in shares & securities Income from Investment in islamic bond Income from Investment in shares Income from Mudaraba Subordinate Bond Dividend income 15(a) Consolidated Income from Investment in shares & securities Social Islami Bank Ltd. Add: Income from investment of subsidiaries of SIBL SIBL Securities Ltd. SIBL Investment Ltd. Grand total of consolidated Income from investment in shares & securities 16 Commission Exchange & Brokerage Commission Exchange Income 16(a) Consolidated income from commission exchange & brokerage Social Islami Bank Ltd. Add: Income from commission exchange & brokerage of subsidiaries of SIBL SIBL Securities Ltd. SIBL Investment Ltd. Grand total of consolidated Income from commission exchange & brokerage 17 Other Operating Income P & T charge recovered Courier Charges Recovery & Others Services & charges SWIFT/ Return charge recovered Rent receipts Profit from sale of Assets Income from sale of forms Service charge on SIBL Cards Notice pay earnings Miscellaneous income 17(a) Consolidated Other operating income Social Islami Bank Ltd. Add: Other operating income of subsidiaries of SIBL SIBL Securities Ltd. SIBL Investment Ltd. Grand total of consolidated Other operating income
17. Shafiq Basak & Co. Chartered Accountant 18 Salary & Allowances Basic Salary Allowance Bonus L/E Salary & Allowances Bank`s Contribution to Provident fund Bank`s Contribution to Superannuation fund Managing Director`s Salary and Allowances Basic Salary Allowance Festival & other bonus 18(a) Consolidated expenses for Salary and Allowance Social Islami Bank Ltd. Add: Salary and Allowance of subsidiaries of SIBL SIBL Securities Ltd. SIBL Investment Ltd. Grand total of consolidated expenses Salary & Allowance 19 Rent Taxes Insurance & Electricity etc. Rent Rates & Taxes Insurance Electricity Lighting & Water 19(a) Consolidated expenses for Rent Taxes Insurance & Electricity etc. Social Islami Bank Ltd. Add; Rent Taxes Insurance & Electricity of subsidiaries of SIBL SIBL Securities Ltd. SIBL Investment Ltd. Grand total of consolidated expenses for Rent Taxes Insurance & Electricity etc. 20 Legal Expenses Legal Fees & Charge Stamp Duties other Legal Expenses Other Legal Expenses 20(a) Consolidated Legal expenses Social Islami Bank Ltd. Add: Legal expenses of subsidiaries of SIBL SIBL Securities Ltd. SIBL Investment Ltd. Grand total of consolidated Legal expenses 21 Postage Stamps Telecommunication etc. Cable Network rent Telegram Fax telex & other charges Telephone charges Mobile phone charges 30.09.2020 Taka 30.09.2019 Taka 1,03,64,56,645 1,14,48,99,858 39,82,29,333 2,68,58,145 9,76,18,360 97,42,309 2,71,38,04,650 97,61,03,061 1,00,03,03,658 46,02,27,719 3,24,50,469 9,46,55,621 94,57,461 2,57,31,97,989 59,89,500 22,50,000 24,64,100 1,07,03,600 54,45,000 22,50,000 23,31,000 1,00,26,000 2,71,38,04,650 2,57,31,97,989 2,38,47,896 2,73,76,52,546 2,35,19,534 2,59,67,17,523 28,44,94,642 8,73,28,360 6,05,59,766 43,23,82,769 24,29,70,515 7,51,64,446 6,62,90,435 38,44,25,396 43,23,82,769 38,44,25,396 45,40,491 - 45,64,098 - 43,69,23,260 38,89,89,494 35,87,055 1,00,289 30,37,982 67,25,326 41,33,384 1,19,943 41,54,162 84,07,489 67,25,326 84,07,489 67,25,326 84,07,489 4,00,829 2,51,773 24,46,974 23,83,915 50,82,662 16,87,067 23,86,559 44,74,455
18. Shafiq Basak & Co. Chartered Accountant 30.09.2020 Taka 21(a) Consolidated Postage Stamps & Telecommunication etc. Social Islami Bank Ltd. Add: Poatage Stamps & Telecom. of subsidiaries of SIBL SIBL Securities Ltd. SIBL Investment Ltd. Grand total of Consolidated Postage Stamps & Telecommunication etc. 30.09.2019 Taka 44,74,455 50,82,662 8,82,275 53,56,730 14,68,865 65,51,527 84,58,206 3,50,82,100 1,47,92,457 2,53,96,310 4,19,630 1,46,86,640 9,88,35,343 1,28,31,520 2,95,68,897 1,84,40,134 3,42,88,500 5,55,816 97,48,794 10,54,33,661 9,88,35,343 10,54,33,661 1,90,989 1,90,989 9,90,26,332 3,94,697 3,94,697 10,58,28,358 2,38,94,493 5,37,43,360 9,05,20,521 89,63,278 61,59,720 49,848 18,33,31,221 2,43,94,899 5,18,02,590 8,93,18,985 87,44,169 77,97,072 84,324 18,21,42,039 2,77,268 1,37,99,355 22,61,146 97,64,389 65,800 17,300 3,58,68,275 6,20,53,533 29,680 26,00,517 24,25,736 1,20,76,066 26,250 704 2,36,71,809 4,08,30,761 24,53,84,754 22,29,72,800 24,53,84,754 22,29,72,800 10,07,598 10,07,598 10,49,027 10,49,027 - 4,80,022 4,80,022 6,30,546 6,30,546 - 24,68,72,374 22,46,52,373 22 Stationery, Printing, Advertisements etc. Table Stationery Printing & Stationery News Paper & Magazine Television & Radio Neon Sign, Banner etc. Other Publicity 22(a) Consolidated expense of Stationery, Printing, Advertisement etc. Social Islami Bank Ltd. Stationery, Printing, Advertisement expense of Subsidiaries of SIBL SIBL Securities Limited. SIBL Investment Limited. 23 Depreciation and Repair of Bank's Assets a) Depreciation of Bank's Assets Land Building Furniture & Fixtures Office Appliance & Equipment Computer Software Vehicles Books b) Repair on Bank's Assets Building Motor Car/ Vehicle Furniture Fixture Mechanical Appliances Software Maintenance fee Hardware Maintenance fee IT Enable Service Charges Total of Depreciation and repair of Bank's Assets 23(a) Consolidated balance of Depreciation Social Islami Bank Ltd. Add: Depreciation on assets of subsidiaries SIBL Securities Ltd. SIBL Investment Ltd. Add: Repairs & Maintenance on assets of subsidiaries SIBL Securities Ltd. SIBL Investment Ltd.
19. Shafiq Basak & Co. Chartered Accountant 30.09.2020 Taka 30.09.2019 Taka 24 Other Expenses Local conveyance Petroleum, oil & lubricants Entertainment expenses Traveling allowances Travelling Foreign Bank charges Uniform charges Subscriptions to Institutions & Others Banks' clearing house charges CIB Charges Transportation charges News paper, Journal & periodicals Washing charges Training expenses Academy/ Internal Training expenses at outside Banks Meeting expenses Direct expenses on investment Up keep of branches/office premises Excise duty Computer charges Security Services Cleaner Services Others wages Photocopy expenses Photography expenses Cash & Bank remittance charges Honorarium On-Line Expenses ATM Rent Hardware Professional & Rating Fees Other Utility Bond issue related Expense Donation to Government Donation to Others CSR Ralated Expenditure Fair value adjustment for shares and securities Gratuity expense Miscellaneous expenses Social Islami Bank Limited 24(a) Consolidated Other Expenses SIBL Securities Ltd. SIBL Investment Ltd. 1,68,33,237 98,47,366 2,20,68,851 99,42,585 14,19,385 87,47,979 16,01,781 79,53,079 12,112 4,49,870 49,33,372 68,226 11,67,031 26,440 4,67,477 720 (4,09,691) 55,18,836 14,03,345 84,75,019 14,57,19,670 56,07,898 16,16,66,892 4,95,366 92,344 39,76,722 16,27,935 2,41,30,389 41,65,567 87,10,549 37,50,516 8,15,000 8,00,07,000 5,38,145 51,65,637 9,84,63,381 13,13,49,726 77,68,09,756 1,49,49,508 1,26,32,632 3,34,70,730 2,83,76,890 17,61,093 92,54,783 18,28,765 41,29,807 23,938 9,04,650 52,40,604 1,42,997 6,61,989 5,55,058 17,78,724 34,928 (1,93,487) 47,74,408 10,96,150 1,20,91,263 12,29,49,501 51,22,516 13,74,79,290 8,37,520 1,02,101 33,59,419 26,96,550 2,45,84,219 24,52,212 3,96,01,450 17,37,572 39,74,300 68,500 95,949 2,41,51,779 7,14,05,056 9,32,47,066 17,69,98,127 84,43,78,557 77,68,09,756 71,04,815 71,03,050 1,765 84,43,78,557 84,48,914 84,27,339 21,575 78,39,14,570 85,28,27,471 51,37,78,014 17,60,70,875 2,02,34,282 71,00,83,171 1,32,41,18,221 11,72,09,407 2,55,27,120 4,03,10,985 1,50,71,65,733 71,00,83,171 1,50,71,65,733 25 Provision against Investment, Off-Balance Sheet items & Others Provision on classified investment Provision on unclassified investment Provision on Off-Balance Sheet items Other provisions 25(a) Consolidated Provision against Investment, Off-Balance Sheet items & Others Social Islami Bank Ltd. Add:Provision for subsidiaries SIBL Securities Ltd. SIBL Investment Ltd. (56,75,307) (69,65,446) 12,90,139 70,44,07,864 54,34,649 54,34,649 1,51,26,00,381
20. Shafiq Basak & Co. Chartered Accountant 30.09.2020 Taka 30.09.2019 Taka 9,38,00,84,230 8,93,34,13,560 6,72,30,14,683 93,13,79,261 95,40,61,336 17,98,85,39,510 6,16,58,56,502 95,49,98,771 35,03,98,778 16,40,46,67,611 26 Shareholders' Equity Paid up Capital (938,008,423 and 893,341,356 ordinary shares respectively with a face value of Taka-10 each issued on various dates) Share Premium Statutory Reserve Revaluation reserve on Fixed Assets Retained Earnings The following notes are particularly in compliance with BSEC notification No. BSEC/CMRRCD/2006-158/208/Admin/81, Dated: 20 June 2018. 27 Earnings per share (EPS) (IAS-33, note-2.12) Jan-Sept. 20 Taka Jan-Sept. 19 Taka July-Sept. 20 Taka July-Sept. 19 Taka Profit after tax for the period (Consolidated) Profit after tax for the period (Bank) 72,08,36,369 71,72,09,037 66,21,03,713 65,47,87,813 27,39,29,223 26,29,35,444 31,58,04,798 31,75,88,462 Weighted Average number of shares outstanding 93,80,08,423 93,80,08,423 93,80,08,423 93,80,08,423 EPS Calculation= Basic Earning per Share (EPS)-Consolidated (Prior period EPS restated) Basic Earning per Share (EPS)-Bank (Prior period EPS restated) Profit after tax for the period Weighted Average number of shares outstanding 0.77 0.71 0.29 0.34 0.76 0.70 0.28 0.34 Diluted Earning per share (DEPS) There is no scope for dilution of shares for the reporting period and thus no DEPS is required to be calculated. Jan-Sept. 20 Jan-Sept. 19 Taka Taka 28 Net Asset Value per share (NAVPS) (Prior period figure restated) Net Asset Value-Consolidated Net Asset Value-Bank Weighted Average number of shares outstanding Net Asset Value per share calculation= Net Asset Value per share (NAVPS)-Consolidated Net Asset Value per share (NAVPS)-Bank 18,03,27,62,981 17,98,85,39,510 93,80,08,423 16,44,87,43,987 16,40,46,67,611 93,80,08,423 Net Asset Value Weighted Average number of shares outstanding 19.22 19.18 17.54 17.49 29 Net Operating Cash Flow per Share (NOCFPS) (Prior period figure restated) Net Operating Cash Flow-Consolidated Net Operating Cash Flow-Bank Weighted Average number of shares outstanding NOCFPS calculation= Net Operating Cash Flow per Share-Consolidated Net Operating Cash Flow per Share-Bank (4,66,99,26,905) (4,68,43,95,566) 93,80,08,423 14,50,36,99,911 14,50,14,48,365 93,80,08,423 Net Operating Cash Flow Weighted Average number of shares outstanding (4.98) (4.99) 15.46 15.46
21. Shafiq Basak & Co. Chartered Accountant 30 Reconciliation of Net Profit after Taxation & Operating Profit before changes in operating assets & liabilities Cash flows from operating activities Net Profit after Taxation (Increase)/Decrease Profit Receivable Effects of exchange rate changes on cash & cash equivalents Provision for Tax Provision for Invstment, Share & Contingent Liability Depreciation & Amortization of Fixed Assets Income tax paid Operating Profit before changes in operating assets & liabilities 71,72,09,037 33,50,09,749 65,47,87,813 18,63,62,245 (4,41,02,085) 78,65,58,033 71,00,83,171 18,33,31,221 (98,71,23,322) (3,56,63,290) 1,19,72,17,710 1,50,71,65,733 18,21,42,039 (81,90,54,371) 1,70,09,65,801 2,87,29,57,879