Download - Mutual Trust Final
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Financial statement Analysis on
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Financial statement Analysis on
Course Name: Managerial Accounting
Submitted To:
Professor Dr. Ayub IslamFaculty of Business Studies
Premier University
Prepared By
Laila Nur ZannatStudent ID# !" !$"!" %" &&%
Semester' !nd()BA* !+ t, Batc,-
Submission Date' ! t, November/ ! %
P(0)I0( UNI10(SI23
45I22A67N6
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1. MTB Profile
2,e 4om8any 9as incor8orated on Se8tember ! / under t,e 4om8aniesAct & as a 8ublic com8any limited by s,ares for carryin: out all ;inds of
ban;in: activities 9it, Aut,orised 4a8ital of 2;. %
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Company Registration No.
4% on Se8tember ! /
Ban:lades, Ban; Permission No.B(PD *P- +&&*+ "% < on 7ctober =/
(e:istered 7ffice ')2B 4entre/ !$ 6uls,an Avenue
)(B ?ris,i is desi:ned for direct lendin: in t,e a:riculture sector. 7nly
eli:ible farmers and a:ri S)0s may a88ly for t,e loan. 4ro8s cultivatiion/fis,eries/ livestoc; @ 8oultry are t,e 8riority sector of lendin:. Features andBenefits '
Loan amount u8 to BD2 %. crore. Loan tenure u8 to = years (ate of interest 8.a *only in case of re"finance from BB- U8 to BD2 =. lac is collateral Free.
0asy re8ayment s,edule. No service c,ar:e c,ar:e or ,idden c,ar:e. 2imely disbursement
SWIFT CODEMTBL BD DH
Corporate Webisite
Mem ers!i"s 4,amber of 4ommerce and Industry/ D,a;a *)44I/ D- 2,e Institute of Ban;er s Ban:lades, *IBB- Ban:lades, Forei:n 0Cc,an:e Dealer s Association *BAF0DA-
Ban:lades, Institute of Ban; )ana:ement *BIB)-International 4,amber of 4ommerce Ban:lades, Limited *I44B-Associate of Ban;ers Ban:lades, Limited *ABB-.
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Ban:lades, Association of Public Listed 4om8anies *BAPL4-American 4,amber of 4ommerce in Ban:lades, *A)45)-
Mission #e as8ire to be one of t,e most admired ban;s in t,e nation and be
reco:niEed as an innovative and client"focused com8any/ enabled by cuttin:"ed:e tec,nolo:y/ a dynamic 9or;force and a 9ide array of financial 8roductsand services.$ision)utual 2rust Ban; s vision is based on a 8,iloso8,y ;no9n as )2B%1. eenvision )2B to be '
7ne of t,e Best Performin: Ban;s in Ban:lades,2,e Ban; of 4,oiceA 2ruly orld"class Ban;)2B Board of Directors
2,e follo9in: are members of t,e )2B Board of Directors. 2o vie9 t,eir brief bio:ra8,ies 8lease clic; on t,e bames.
)r. Samson 5. 4,o9d,ury/ 4,airman
Dr. Arif Do9la/ 1ice 4,airman)r. Syed )anEur 0la,i)r. )o,ammed Abdur (ouf)r. )d. Abdul )ale;)r. (as,ed A,med 4,o9d,ury)r. )d. 5edayetulla,)rs. 3asmeen 5a ue)r. )d. a;iluddin)rs. ?,9aGa Nar:is 5ossain)r. )d. Nasirulla,)r. )a,aboob )ors,ed 5assan)r. Anis A. ?,an/ )ana:in: Dirctor @ 407)2B S)0 Ban;in:)2B B,a:yobati)2B B,a:yobati loan is only for t,e S)0s o9ned by t,e 9omen
entre8reneurs.Feat%res an& Benefits#
Loan amount ran:e BD2 . lac to BD2 = . lac Loan tenure u8 to % years
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(ate of interest 8.a *only in case of re"finance from BB-U8 to BD2 =. lac is collateral free0asy re8ayment sc,edule
No service c,ar:e or ,idden c,ar:e 8rocessin:0asy 8rocessin:.At least one years of business eC8erience.
SWOT Analysis
S 72 Analysis is t,e detailed study of or:aniEationHs eC8osure and 8otential
in 8ros8ective of its stren:t,/ 9ea;ness/ o88ortunity and treat/ 2,is facilitates
t,e or:aniEation to ma;e t,eir eCistin: line of 8erformance and also foresee
t,e future to im8rove t,eir 8erformance in com8arison to t,eir com8etitors.
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By analyEin: t,e 8erformance of t,e ban;/ 9e :et t,e follo9in: stren:t,s/
9ea;ness/ o88ortunity and t,reats *S 72-.
Stren't!s#( )2B ,as an eCcellent re8utation in com8are 9it, t,eir 8eer
:rou8 in mar;et.
All ty8es of unfair @ ille:al business 8ractice are stron:ly
discoura:ed.
From t,e vie9 of education @ eC8erience )2B 0Cecutives are
a88reciable.
)2B offers a bunc, of de8osit 8roducts 9it, attractive
interest rate.
ell":roomed youn: ener:etic 9or;in: force.
orld"class ban;in: decoration.
It is observed t,at )2B is tryin: to follo9 t,e scientific
mana:ement t,eory.
7ccu8yin: is a very im8ortant location.
ell ;no9n cor8orate ,ouse and business concerns are doin:
business t,rou:, )2B.
Wea)ness 4on:ested s8ace
)aGor 8ortion of de8osit is ,i:, cost fund.
Small mar;et s,ares in ban;in: business.
O""ort%nity
5ave a sco8e to increase credit and business.
)ore efficient 0"ban;in:" S)0 ban;in:/ Internet ban;in:/
7nline ban;in:/
2o develo8 better net9or;
Increasin: t,e cor8orate clients
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2ec,nolo:y su88ort im8rove service standard.
Private ban; becomes more reliable to local 8ublic.
5ave o88ortunity to increase mar;et s,are
By doin: social activities/ it can create a :ood im8act on
8ublic mind.
Private can contribute more in t,e economic develo8ment our
county.
8rovide assistance to t,e small business or:aniEations Increased com8etition in t,e mar;et for 8ublic de8osits.
(e:ularity environment favorin: 8rivate sector develo8ment
Sco8e of mar;et 8resentation t,ou:, diversified 8roducts and
9ide ban;in: net9or;.
T!reats#
Ban;in: 2ec,nolo:ies are c,an:in:
0Cistence of ,u:e branc, of deferent ban;s.
7fferin: ,i:,er de8osit rate by ot,er 8rivate ban;s.
)ulti"8ractice Ban;in: by ot,er Ban;
6ovt. im8oses taC and vat on 8rofits
Increased com8etition in online ban;in: sector. 6ovt. restriction on certain ty8es of ban;in: activates.
Deteriorate 0C8ort/ Im8ort and :uarantee business due to
com8etition as 9ell as economic slum8.
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M%t%al Tr%st Ban) Limite&Balance S,eet
As at December % / !
! ! !
Contin'ent Lia ilities 13.
Letter of 6%arantee
Irrevocable Letter of 4redit
Bills for 4ollection
7t,er 4ontin:ent Liabilities
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M%t%al Tr%st Ban) Limite&Profit and Loss Account
For t,e year ended December % / !
0 1 0 2 0 4Pro"erty an& Asset *oteBDT BDT BDTBDTInterest Income .
Less ' Interest Paid on De8osit and Borro9in:/ etc. ! .
*et Interest Income
1, 33,/33,/0- 43 ,1-2,1-2,32/ 3+3,1+-,-3
Income from Investments ! .
4ommission/ 0Cc,an:e and Bro;era:e !!.
7t,er 78eratin: Income !%.
/ ++/ !/
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)ana:in: Director s (emuneration !&.
Directors Fee !
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1,1-3,
+34,242 1, 1+,202,2/4 -+/,300,42-
M%t%al Tr%st Ban) Limite&Profit and Loss AccountFor t,e year ended December % / !
0 1 0 2A""ro"riation *oteBDT BDT
Bonus S,are Issued durin: t,e year
2ransferred to Statutory (eserve
2ransferred to 6eneral (eserve
+ !/ $ /$ =$! /+
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M%t%al Tr%st Ban) Limite&Statement of 4as, Flo9
For t,e year ended December % / !
0 1 0 2 0 4A: Cas! Flo9 From O"eratin' Acti5ities # *ote
BDT BDT BDT
Interest (eceived
Interest Paid on De8osits/ Borro9in:/ etc.
Dividend Income
Fees @ 4ommission Income
(ecoveries of Loans 8reviously 9ritten off
4as, 8aid to 0m8loyees as Salaries and Allo9ances
Advance Income 2aC Paid
4as, (eceived From 7t,er 78erational Income %&.
4as, Paid for 7t,er 78erational 0C8enses %=.
Cas! Flo9 From O"eratin' Acti5ities Before C!an'es in *et C%rrent
Asset 1,+0 ,-41,01 1, -,24 ,20 1,+ /,3+4,13-
C!an'es in *et C%rrent Asset #
Investment in 2reasure Bond
Loans @ Advance
7t,er Asset
%
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Investment in S,ares @ Bonds *&=!/ &/ +-
*%%=/
Purc,ase of Premises @ FiCed Asses *net-
*%$%/=%
(eceived From Issue of (i:,t S,ares "
" !& /&< /
Dividend Paid "
" "
*et Cas! Flo9 From Financin' Acti5ities B>C:
;1,4 /, 04,0+/: -,00 ,-0+,+1+ ;0, /+,13+,-1-:
E: Effect of C!an'es of E7c!an'e 8ates on Cas! an& Cas! E=%i5alents
< Dividend-Stoc;Preferredl*Princi8aPaymentsLeaseInterestPaymentsLease0BI2
+++
+
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(A2I7 ANAL3SIS 7F )U2UAL 2(US2 BAN?
F7( 250 30A( !
Solvency (atios'
. Net or;in: 4a8ital M 4urrent Assets 4urrent Liabilities
M %&=$ !!! " !+ %
M !
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%. 4urrent Asset (atio MAsset2otalAsset4urrent
M $=$&=+&&!&%%&=$ !!!#
M . $ ! $
Profitability (atios'
. Net Interest )ar:in MAsset2otal
0C8enseInterest"IncomeInterest
M$=$&=+&&!&%
%!+&+ M . % +
4omments' Net Ban; 78eratin: )ar:in is TPure because t,eymeasure only t,e 8rofits earned on o8erations and i:nore interest and taCes. A,i:, o8eratin: 8rofit is 8referred. 2,e o8eratin: 8rofit of t,is ban; is better.
So/ it is recommended.%. (eturn on 2otal Assets M ##Asset2otal
2aCAfterProfits Net
M ##$=$&=+&&!&%+== =+
M .%&
4omments' (7A measures t,e overall effectiveness of mana:ementin :eneratin: 8rofits 9it, its available assets. 2,e ,i:,er t,e 8ercenta:e/ t,e
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,i:,er t,e effectiveness of t,e firm. But/ ,ere .%& is relatively satisfactorylevel.
&. (eturn on 0 uity M ##0 uityrsHStoc;,olde2aCesAfterProfits Net
M ##& &=%.