SAMBA BANK BALANCE SHEET

Finances
Loans, Cash Credits and Running Finances
Net Investment in Finance Lease
Bills discounted

2013
14,578,406
393,930
426,156
15,398,492
15,398,492

2012
14,864,882
397,759
128,804
15,391,444
15,391,444

98,269
490,420

2,289,653
2,777,162

Other Earning Assets

23,884,213
136,013
24,020,226
24,608,915

8,758,855
136,102
8,894,957
13,961,772

Total Earning Assets (A+B)

40,007,407

29,353,216

Fixed Assets

843,744

832,375

Non-Earning Assets
Cash and Bank Balances
Deferred Tax
Others
Net Non-Performing Advances
Non-performing Advances
Less:
Accumulated Provision (Prudential/Specific)
Accumulated Provision (General)

1,963,120
1,479,553
1,237,962

2,052,832
1,409,372
1,152,710

2,384,630

2,451,481

2,330,923
4,263
2,335,186
49,444
4,730,079

2,393,465
4,694
2,398,159
53,322
4,668,236

45,581,230

34,853,827

5,903,977
6,935,491
8,354,722
21,194,190

5,503,151
6,346,273
10,904,220
22,753,644

Total Advances
TFCs/PTCs/CPs/Pref.Shares - Net
Total Finances:

Other Earning Assets:

Deposits with Banks
Lending to Financial Institutions
Investments
Government Securities
Equity Investments

Non-Earning Assets
F

TOTAL ASSETS

Customer Deposits
Demand
Savings
Time
Deposits

Borrowings:

SBP Export Refinance

Financial Institutions
Sun-ordinated Loan - TFCs/Sponsors
Borrowings
I

Other Liabilities (non-interest bearing)

Deferred Tax liability
Dividend Payable
Bills Payable
Others
Other Non-Interest Bearing Liabilities

EQUITY
Share Capital
Reserves:
Statutory Reserve
Capital Reserve
Contingency Reserve
Reserve for Bonus Shares
Revenue Reserve
Un-appropriated Profit
Equity

Surplus/Deficit on Revaluation
Revaluation of Investments
Revaluation of Fixed Assets
Surplus/Deficit on Revaluation

Total Liabilities and Equity

Contingent Liabilities
Trade Related
Guarantees

2,294,431
10,226,379
12,520,810

2,477,466
2,477,466

865,175
900,766
1,765,941

250,709
856,135
1,106,844

14,334,734

14,334,734

138,098
20,935
1,613,502
(5,977,753)
10,129,516

129,626
20,935
(6,011,639)
8,473,656

(29,227)
(29,227)

42,227
42,227

45,581,230

34,853,837

5,328,524
2,400,443

4,712,774
2,301,167

Rs 000
000
2011
2010
15,174,255
11,557,421
404,503
401,205
176,737
77,395
15,755,495
12,036,022
10,000
10,000
15,765,495
12,046,022

59,384
803,459

1,195,948
1,389,003

9,410,573
243,040
9,653,613
10,516,456

10,832,051
248,854
11,080,905
13,665,856

26,281,951

25,711,878

903,608

1,001,413

1,463,306
1,436,135
1,170,140

1,250,011
1,601,463
844,591

2,619,410

2,711,299

2,532,178
11,400
2,543,578
75,832
4,145,413

2,581,434
28,101
2,609,535
101,764
3,797,829

31,330,972

30,511,120

4,396,210
4,789,616
8,483,471
17,669,297

4,335,459
4,218,061
6,318,286
14,871,806

2,436,445
1,559,587
3,996,032

1,176,270
5,358,724
6,534,994

529,005
954,371
1,483,376

115,759
1,062,883
1,178,642

14,334,734

14,334,734

69,448
20,935
(6,252,347)
8,172,770

22,145
20,935
(6,441,559)
7,936,255

9,497
9,497

(10,577)
(10,577)

31,330,972

30,511,120

4,171,259
447,096

184,583
216,918

Loans, Cash Credits and Running Finances

Net Investment in Finance Lease
Bills discounted
Payable in Pakistan
Payable outside Pakistan
Total Advances
NPL
Ratios:
Loans, Cash Credits and Running Finances
Net Investment in Finance Lease
Bills discounted
Investment Calculations:
Federal Government Securities:
Market Treasury Bills:
Pakistan Investment Bonds
Sukuk Bonds
Total Federal Govt Securities
Equity Investments:
Fully paid-up ordinary shares
TOTAL
Ratios:
Federal Government Securities:
Equity Investments:

2013
16,836,036
454,935
492,151
159,431
332,720
17,783,122

2012
17,232,494
461,112
149,319
128,429
20,890
17,842,925

2,384,630

2,451,481

2,257,630
61,005
65,995

2,367,612
63,353
20,515

18,887,266
5,162,973
24,050,239

6,800,578
2,013,371
8,813,949

136,958

136,958

24,187,197

8,950,907

99.43%
0.57%

98.47%
1.53%

Provision for dimunition in the value of investments:

Surplus/(Deficit) on revaluation of investments- net

118,078
(48,893)

118,078
62,128

Values
Federal Provision
Federal Deficit/surplus

117,409
(48,616)

116,271
61,177

669
(277)

1,807
951

Equity Provision
Equity Surplus/Deficit
Samba Bank Income Statement projected for 4th quarter

2013 4th quarter

Interest/Mark up Earned
Interest/Mark up Expensed
NET INTEREST/MARK UP REVENUE (NIMR)

49,773
42,810
6,963

Other Operating Income

a. Fees, Commission, Brokerage
b. Dividend Income

24,292
756

c. Income for dealing in Foreign Currencies

d. (Loss)/Gain on Sale of Investments
e. Others

TOTAL NET REVENUE

Other Income/ (Loss)

NON INTEREST/ MARK UP EXPENSES

a. Personnel Expenses
b. Other Non-Interest Mark up Expenses

PRE-PROVISION OPERATING PROFIT

15,827
(1,166)
192
39,901
372,951
1,998
374,949

377,586
377,586
(2,638)

PROVISIONS
a. Provision for Loan Losses/ Write offs
i. Specific Provision
ii. General Provision
iii. Bad Debts directly written off
b. Provision for Diminution in Investments
Total

(15,366)
383
(14,982)

Pre Tax Profit

Taxes
NET INCOME

12,345
(1,775)
14,119

2011
17,697,032
471,753
206,120
175,362
30,758
18,374,905

2010
14,160,908
491,583
94,830
46,608
48,222
14,747,321

2,619,410

2,711,299

2,522,777
67,250
29,383

2,603,487
90,378
17,435

8,807,473
816,632
9,624,105

10,640,319
432,178
10,000
11,082,497

248,555

254,608

9,872,660

11,337,105

97.48%
2.52%

97.75%
2.25%

234,676
15,629

240,729
15,471

228,768
15,236

235,323
15,124

5,908
393

5,406
347

SAMBA BANK INCOME STATEMENT

1 Interest/Mark up Earned
2 Interest/Mark up Expensed
3 NET INTEREST/MARK UP REVENUE (NIMR)
4 Other Operating Income
a. Fees, Commission, Brokerage
b. Dividend Income
c. Income for dealing in Foreign Currencies
d. (Loss)/Gain on Sale of Investments
e. Others

5 TOTAL NET REVENUE

6 Other Income/ (Loss)

7 NON INTEREST/ MARK UP EXPENSES

a. Personnel Expenses
b. Other Non-Interest Mark up Expenses

8 PRE-PROVISION OPERATING PROFIT

9 PROVISIONS
a. Provision for Loan Losses/ Write offs
i. Specific Provision
ii. General Provision
iii. Bad Debts directly written off
b. Provision for Diminution in Investments
Total
10
11
12
13

Pre Tax Profit

Taxes
NET INCOME
Unappropriated Profit/(Loss) Bought Forward

Rs '000
Rs '000
Rs'000
2013
2012
2,011
2,355,700
3,054,034 3,352,186
1,356,550
1,721,825 1,943,845
999,150
1,332,209 1,408,341

72,876
2,268
47,480
(3,499)
577
119,702

73,851
1,379
38,235
37,023
9
150,497

63,726
2,453
18,749
20,114
0
105,042

1,118,852
5,994
1,124,846

1,482,706
4,008
1,486,714

1,513,383
47,355
1,560,738

1,132,759
1,132,759

1,458,244
1,146
1,459,390

1,397,432
37
1,397,469

(7,913)

27,324

163,269

(46,097)

(79,901)
(6,706)
(50,103)
(136,710)

(27,966)
(16,701)
7,042
0
(37,625)

1,150
(44,947)
37,034
(5,324)
42,358
(6,011,639)

14 Adjustments
15 Appropriations
a. Statutory Reserve
b. Capital Reserve
c. Revenue Reserve
d. Contigency Reserve
e. Reserve for Bonus Shares
f. Dividend
Total

164,034
200,894
(136,852)
(35,621)
300,886
236,515
(6,252,347) (6,441,559)
-

(8,472)
(1,613,502)
(1,621,974)

(60,178)
(60,178)

(47,303)
(47,303)

16 Unappropriated Profit/(Loss) Carried Forward

(5,977,753)

(6,011,639) (6,252,347)

Rs'000
2,010
2,384,653
1,350,320
1,034,333

73,829
22,492
58,960
21,952
0
177,233

Projected 2013
2,405,473
1,399,360
1,006,113

97,168
3,024
63,307
(4,665)
769
159,603

1,211,566
144,010
1,355,576

1,491,803
7,992
1,499,795

1,456,873
5,434
1,462,307

1,510,345
1,510,345

(106,731)

(10,551)

56,424
(47,131)
2,478
11,794
23,565

-61,463
0
1,533
0
-59,929

(130,296)
(10,702)
(119,594)
(3,929,320)

49,379
(7,099)
56,477

(2,189,440)
(2,189,440)

-21%
-19%

(6,238,354)

SAMBA BANK RATIO ANALYSIS

2013
A

PERFORMANCE
1. ROE
2. ROA
3. Pre-Provision Operating Profit/Avg. Equity
4. Pre- Provision Operating Profit/Avg Assets
5. Personnel Expenses/Total Net Revenue
6. Cost to Total Net Revenue
7. Other Operating Income/ Total Net Revenue
8. Taxes/Pre tax Profit
9. Net Non Earning Assets/ Assets net of Non- Interest Liabilities

0.56%
0.12%
-0.10%
-0.02%
101.24%
101.24%
10.70%
-14.38%

CAPITAL ADEQUACY
1. Equity/ Total Assets
2. Adjusted Equity (including revaluation impact)/ Total Assets
3. Revaluation Surplus (Deficit)/ Adjusted Equity
4. Capital Adequacy Ratio as per SBP

22.22%
22.16%
-0.29%
53.80%

LIQUIDITY
1. Liquid Assets/Deposits and Borrowings
2. Finances/ Deposits and Borrowings
3. Finances/Deposits
4. Demand Deposits/Total Deposits
5. Export Refinance/ Advances
6. Finances (net of Export Refinance)/ Deposits
7. Government Securities/Total Assets
8. Finances/Total Assets
9. Lending to Financial Institutions/Borrwowings from Fis

78.81%
45.67%
72.65%
27.86%
14.90%
61.83%
52.40%
33.78%
4.80%

LOAN LOSS COVERAGE

1. Impaired Lending/Gross Finances
2. Loan Loss provisions/Impaired Lending
3. Net Impaired Lending/Equity
4. Net Impaired Lending/Adjusted Equity

11.82%
97.93%
0.488%
0.490%

INTERMEDIATION EFFICIENCY
1. NIMR (Net Interest/Mark-up Revenue)/Avg. Assets
2. Asset Yield [Interest Earned/Average (Earning Assets - Equity Inv)
3. Cost of Funds [Interest expensed/Average (Deposits+Borrowings)
4. Spread
GROWTH
Total Assets
Gross Finances
Impaired Lending
Investments
Customer Deposits
Equity

2.50%
6.03%
5.03%
1.00%

30.78%
-0.34%
-2.73%
170.04%
-6.85%
19.54%

OTHERS
1. No. of branches
2. Staff Strength

28

2012

2011

2010

3.55%
0.86%
0.32%
0.08%
98.35%
98.43%
10.15%
-83.43%

2.89%
0.75%
2.00%
0.52%
92.34%
92.34%
6.94%
-17.73%

-1.51%
-0.39%
-1.34%
-0.35%
120.25%
120.70%
14.63%
8.21%

24.31%
24.43%
0.50%
43.92%

26.09%
26.12%
0.12%
43.41%

26.01%
25.98%
-0.13%
52.61%

63.47%
61.00%
67.64%
24.19%
16.10%
56.76%
25.13%
44.16%
#DIV/0!

55.29%
72.77%
89.23%
24.88%
15.46%
75.44%
30.04%
50.32%
51.52%

69.68%
56.27%
81.00%
29.15%
9.77%
73.09%
35.50%
39.48%
25.92%

12.08%
97.82%
0.629%
0.626%

12.48%
97.10%
0.928%
0.927%

15.53%
96.25%
1.282%
1.284%

4.03%
10.45%
8.73%
1.73%

4.55%
12.87%
11.26%
1.62%

6.78%
9.37%
7.91%
1.46%

11.24%
-2.95%
-6.41%
-7.86%
28.78%
3.68%

2.69%
24.58%
-3.39%
-12.88%
18.81%
2.98%

#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!
#DIV/0!

78.81%

28
732

28
760

28
810

SAMBA BANK BALANCE SHEET

A

Finances
Loans, Cash Credits and Running Finances
Net Investment in Finance Lease
Bills discounted
Total Advances
TFCs/PTCs/CPs/Pref.Shares - Net
Total Finances:

Other Earning Assets:

Deposits with Banks
Lending to Financial Institutions
Investments
Government Securities
Equity Investments
Other Earning Assets

Total Earning Assets (A+B)

Fixed Assets

Non-Earning Assets
Cash and Bank Balances
Deferred Tax
Others
Net Non-Performing Advances
Non-performing Advances
Less:
Accumulated Provision (Prudential/Specific)
Accumulated Provision (General)

TOTAL ASSETS

Customer Deposits

2012

-1.93%
-0.96%
230.86%
0.05%

-2.04%
-1.67%
-27.12%
-2.31%

0.05%

-2.37%

-95.71% 3755.67%
-82.34% 245.65%

Non-Earning Assets
F

2013

Demand
Savings
Time
Deposits

172.69%
-0.07%
76.26%

-6.93%
-44.00%
32.76%

36.30%

11.69%

1.37%

-7.88%

-4.37%
4.98%
7.40%

40.29%
-1.86%
-1.49%

-2.73%

-6.41%

-2.61%
-9.18%

-5.48%
-58.82%

1.32%

12.61%

30.78%

11.24%

7.28%
9.28%
-23.38%
-6.85%

25.18%
32.50%
28.53%
28.78%

Borrowings:
SBP Export Refinance
Financial Institutions
Sun-ordinated Loan - TFCs/Sponsors

405.39%

-38.00%

405.39%

-38.00%

245.09%
5.21%
59.55%

-52.61%
-10.29%
-25.38%

6.54%
0

86.65%
0

-0.56%

-3.85%

-169.21%

344.64%

-169.21%

344.64%

Total Liabilities and Equity

30.78%

11.24%

Contingent Liabilities
Trade Related
Guarantees

13.07%
4.31%

12.98%
414.69%

Borrowings
I

Other Liabilities (non-interest bearing)

Deferred Tax liability
Dividend Payable
Bills Payable
Others
Other Non-Interest Bearing Liabilities

EQUITY
Share Capital
Reserves:
Statutory Reserve
Capital Reserve
Contingency Reserve
Reserve for Bonus Shares
Revenue Reserve
Un-appropriated Profit
Equity

Surplus/Deficit on Revaluation
Revaluation of Investments
Revaluation of Fixed Assets
Surplus/Deficit on Revaluation

2011

Composition as of assets
2013
2012

2011

2010
37.88%
1.31%
0.25%
39.45%
0.03%
39.48%

31.29%
0.82%
128.36%
30.90%

31.98%
0.86%
0.93%
33.78%

42.65%
1.14%
0.37%
44.16%

30.88%

33.78%

44.16%

48.43%
1.29%
0.56%
50.29%
0.03%
50.32%

-95.03%
-42.16%

0.22%
1.08%

6.57%
7.97%

0.19%
2.56%

3.92%
4.55%

-13.12%
-2.34%
-23.05%

52.40%
0.30%
53.99%

25.13%
0.39%
40.06%

30.04%
0.78%
33.57%

35.50%
0.82%
44.79%

2.22%

87.77%

84.22%

83.88%

84.27%

-9.77%

1.85%

2.39%

2.88%

3.28%

17.06%
-10.32%
38.55%

4.31%
3.25%
2.72%

5.89%
4.04%
3.31%

4.67%
4.58%
3.73%

4.10%
5.25%
2.77%

-3.39%

5.23%

7.03%

8.36%

8.89%

-1.91%
-59.43%
9.15%

5.11%
0.01%
0.11%
10.38%

6.87%
0.01%
0.15%
13.39%

8.08%
0.04%
0.24%
13.23%

8.46%
0.09%
0.33%
12.45%

2.69%

100.00%

100.00%

100.00%

100.00%

1.40%
13.55%
34.27%
18.81%

-38.85%

-38.85%

356.99%
-10.21%
25.85%

0
213.61%
0

-2.94%

-189.79%
-189.79%

2.69%

2159.83%
106.11%

Ratios
ROE (NI-Capital gain/equity) ALL INVESTMENT INCOME
Interest Revenue/ finances+deposits with banks+FI lending+govt securities
Interest Expense/Interest Bearing liabilities
Spread
Other Operating Income-Fee, Commission, Brokerage/Investment-govt securities

2013
-0.06%
6.03%
5.03%
1.00%
45.90%

2012
2.65%
10.45%
8.73%
1.73%
56.32%

2011
2.39%
12.87%
11.26%
1.62%
17.00%

2010
-2.81%
9.37%
7.91%
1.46%
41.55%

2013
Risk weighted assets:
Credit risk:
Market Risk:
Operational risk:
TOTAL

2012

2011
15,219,281
1,337,493
2,273,519
18,830,293

2010
12,255,938
1,021,625
1,813,125
15,090,688