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Growth of Banking in Pakistan.

The entire banking business was controlled buy the non-Muslims before the partition of the sub-continent. When Hindues became sure about the divisions of the sub continent, they secretly began to transfer their capital to the safe places in India. The funds and other valuables were transferred to India.

Time of Independence.
Hindues migration from Pakistan to India also caused drain on the bank deposits. In order to ruin the economy of Pakistan. Hindues closed down most of the head offices and branches of the scheduled and non scheduled banks in Pakistan. At the time of independence there were only two Pakistani banks, that is Habib Bank and Australasia Bank. At the time, Pakistan had 631 branches of scheduled banks and 411 of no-scheduled banks. The total deposits of Pakistan banks were Rs. 800 million and advances were 198 million, the non-scheduled banks number reduced from 411 to 106 over the same period. The mass scale withdrawal of deposits closure of branches and migration caused a deadlock in the banking business in Pakistan. Keeping in view the above situation government, of Pakistan took various steps to provide all kinds of facilities to they non-Muslim bankers for restoring normal banking facilities but response was not encouraging.

Establishment of State Bank.

After independence it was not possible Sc-r Pakistan to set up the Central Bank immediately. The Reserve Bank of India acted as a Central Bank of Pakistan till 30th September. 1948 But it could not protect the interests of Pakistan. To remove the financial difficulties and to establish sound banking system Govt. established the State Bank on 1st Julv 1948. In the development, to banking system it played very important role as a Central bank of the country.

Development of Commercial Bank

New branches were opened in the country with the development of banking system. These banks also extended their branches to foreign countries.

Specialized Financial Institutions.

Government of Pakistan established the specialized financial institutions like ADBP. IDBP. NDFC, PICIC, HBFC. These financial institutions financed the particular sectors like agriculture, industry and housing.

Nationalization of Commercial Banks

In 1974 Government of Pakistan nationalized all the banks. The weaker banks were merged with the strong banks.

It was argued that these were nationalized So provide fair distribution of Credit to all the classes of people and remove the monopoly of few Capitalists over the banking industry.

Privatization of Commercial Banks.

Now government has decided to privatize the Commercial Banks. The banks are in the process of privatization like other units of the economy since 1990. This step is taken to provide better banking facilities lo the public. It was also argued that loans were used as a political bribe and it destroyed our banking system. People are not willing to repay the loans despite of all Govt. efforts. So after privatization private banks will not accept the political pressure and loans will be issued on merit. In January. 1991, a privatization Commission was set up and two Commercial banks namely MCB and ABL were transferred to private sector. While other banks like HBL and UBL are under the process of privatization. In August 1991 government has also allowed the establishment of new private banks. Now new like Askari Bank, Platinum Bank, Indus Bank., Mehran Bank, Soneri Bank, Union Bank and Al-Habib Bank are established. These banks have established their branches in all the important cities of the country.


Commercial banks are companies which transact business of banking in Pakistan Commercial banks have constituted the most important source of institutional credit in the economy of Pakistan.


At the time of independence in 1947, there were 38 scheduled banks with 195 offices in "Pakistan. But by December 31, 1973 there were 14 scheduled Pakistani Commercial Banks with 3,233 offices all over Pakistan and 74 offices in the foreign countries. Nationalization of Banks was not done 1st January, 1974 under the Nationalization Act 1974 due to certain objectives. But it had negative effects on the efficiency of the banking sector. The commission transferred many banks to the private sector i.e. MCB and ABL.


The government approved and the established private scheduled bank in 1990. It is a branch of Army Welfare Organization. (AWT).in 1992. It has total 30 Branches and spread all over the Pakistan. Now it is no. 1 private commercial bank. It is so successful only due to its safe portfolio of lending. It provides a lot of facilities to its honorable customers. The main cause of its success is its main concern on quality of services not quantity of service. Its registered office or head office is at AWT Plaza. The Mall, Rawalpindi Pakistan.

It the corporate body consists of 12 Board of director including one chairman 1. President 2. Chief Executive 3. Secretary 4. NIT Nominees


Askari Commercial Bank Limited Multan was inaugurated on December 28,1994. It is located on Abdali Road Opposite to PIA Office. The location is connected to all the main trade centers in Multan. It is a prosperous branch streaming towards great achievements. At the time of its establishment the factored who were considered are as follows

Multan is zone covering a large population. Multan City is linked to many big cities. Agro based area constituting growers and gainers Army Offices & Fort Colony

Educational Institution

The total strength of staff in ACBL Multan is 35. They are dedicated their work. The branch is progressing rapidly. Under the dynamic leadership of Vice President Mr. Tariq Mahmood and Operational Manager Mr. Zubair Sheikh

The bank has following department: Account Opening department ATM Department Credit Card Department Account Department Credit Department Remittance Department Foreign Trade Department Cash Department


Borrowing funds from different sources has become an essential feature of today's business enterprises. But in the case of a bank borrowing funds from outside parties is al l the more vital because the entire banking system is based on it . The borrowed capital of a bank is much greater their own capital. Banks borrowing is mostly in the form of deposits. These deposits are lent out to different parties. Such deposit creation is done through opening an account in the Bank. In ACBL Multan Mr. Asif Awan is operating the account opening department along with performing some auxiliary functions of Cheque Book Issuing and receiving IBCs (inward Bills for Collection).

In ACBL, there are the following types of accounts: Current account. Saving Account. Askari Special Deposit Account. Askari Bachat Certificate. Term Deposit.


In current account there is no interest on it. It is for only transaction purposes. They are paid on demand. When a banker accepts a demand deposit, he incurs the obligation of the paying all cheques drawn against him to the extended of the balance in the account. As there is no profit paid on this account it is also called chequing account because cheques can be drawn on it. Current account is mostly opened for business.

The purpose of this account is to induce the habit of saving individuals in the neighborhood. The profit is on the basis of 8.5% per 6 month. The minimum deposit for opening the account is Rs.100/- (as obvious in the Annexure). Though individuals open such accounts for saving purpose, persons belonging to Armed forces and different military institutions are free to use this account on current basis.


ASDA account is an interest bearing current account interest is paid. The payment of return is monthly, where as the rate of return with aspect to the amount of minimum deposit clear from deposit schedules in following table). It is also checking account because cheques can be drawn on it. It is necessary for this account that the client must maintain a minimum balance of Rs. 50,000 at the end of the month. Thats why it is similar to current account. It is mostly opened by Business but individuals too open this account.

Amount in Rs. 50,000 499,999 500,000 million 5 million 20 million

Interest Rate 8% 4.99 9%



ABCs are long term fixed deposit for 3 and 5 years. Theses are not term deposits because payment of return is on monthly basis rather than on maturity of deposits. The minimum balance requirement is Rs. 25000/- and maximum balance requirement is Rs. 1.0 Million. If ABC is for 3-years, the rate of return for 3-years is 12% if ABCs is for 5-years the rate of return is 13%. Because in such account the balance is kept for either '3' or '5' years within the bank no cheque is drawn on it. That is why it is not a checking account. Return is made monthly.

A term deposit is a deposit that is made for a certain periods of time at the end of the specific period. The customer is allowed to with draw the principle amount . ACBL Term deposits are of types clear in the deposit scheme in the table). One of them is "Askari" Advantage one month. The rate of return on this account is 9.75%. The term deposit account vary one month to 5 years and the min balance requirement is Rs.5000/- for all following accounts (as clear from Deposit Scheme in the table ).

Period One month 2nd 3rd 6th month One year 2 year 3 year

Interest Rate 9.5% 9.75% 10% 10.5% 11% 11.5% 13%

The amount of profit is given to depositors in three ways: By cash By sending a bank Draft to depositors Home address or Officers or whichever is specified as mailing Address. The amount is credited in any one of the checking Accounts of the depositor.


For the checking accounts (C/A, ASDA, SAVING), there are different types of account holders are required for all these types of account holders. The operation /procedure requirement that is needed for " Individual Account " differ greatly from " Joint account " proprietorship "Partner ship , "Limited Company" and "Club society or Association " as explained below.

When a single man or women opens an account in his/her own name and has the right to operate it is called individual Account.

For literate person copy of National Identity Card is required as a primary requirement. For illiterate person and Veiled Women, along with the copy of National Identity Card requirement he or she must come in person for opening the account.

The person place a "Check Mark " in the type of account and type of operation required He/She fills in part-I of the form , a fix his /her either two or four similar signature (or thumb expression in the signature space and get it introduced and signed by a person who already has an account with the bank and write his account no in the specific rows in a specific space. The person fills in "next of Kin " position where he/she father, mother, husband/wife or any other relative's name, his /her address, phone no and affix his/her signature to certify this requirement. This requirement is needed because in his/her absence bank can have correspondence with the specific person. The person put her /his signature (" or thumb expression) on the signature Specimen Card (SS CARD) similar in the area on the form. One the

back of S.S card mailing address, telephone no, Person to contact and introducer space is filled in. All these requirement are necessary for future The person deposits the initial amount for opening account on to the cash counter. The person put his signature on form -A (check book requisition) on two places in "authorized signature" and fills in the "Title of Account space by writing his name. If the person put his signature in Urdu or any language other than English, he signed a "Vernacular form" where under take that affixed signature are original and his own signature and two postal size photos are needed. The next day is the opening of account.

When two or more persons, neither partners, nor trustees, open an in their name is called joint Account. Husband and wife or two persons of same sex can open joint account.

For joint account copy of National Identity Card of all the persons is obtained other things remaining same as in individuals account.


The person checks the type of account and type of operation required in the respective box on the form. The persons fill in the Part-I and part-II in the form. Signatures of both persons are obtained on the form in the area specified for signature and S.S. Card. In the title of account space names of all the persons are mentioned. Accounts holder specified in the form that they will operate the form singly or jointly.

When an owner of a firm operating singly, opens an account in his firm name, this account is called a proprietorship Account the proper himself liable for all his acts.

For this kind of account, an application for opening the account on the firm letter -pad (having the firm name) is required along with the N-I-C- Card of proprietor.

Al l operation remains the same except that the firm name is written in the "Title of the Account" area and signature of the proprietor are affixed in the S.S. Card and the area specified for signatures on the form.


The account is opened in the firm name and all partner designate one two persons to act on behalf of the partner ship firmer all acts on behalf of firm. The partners in the partnership firm are liable for the acts of the firm jointly and severely. Every partner has in a firm has an implied authority bind his co. partners by drawing and enclosed cheques.

Copy of N.I. card of all partners Application to open the account on the firm letter pad. Partner ship deed in case registered partnership firm. Letter showing the implied Authority of one or more partners to act on behalf of the firm. In case of non -registered partnership firm, understanding on behalf of the firm to remain liable for all acts of the firm. Name, address of all partners is written on the pad.

All other requirement remain same except that the form is dully signed by all partners cards are signed by all those partners who will act on behalf of the firm and along filling part-I , Part-Iv is also filled.


This account is for limited companies. In order to facilitate their transaction with outside parties, bank provides many facilities.

Memorandum of Association. Articles of the Association Resolution of the Board of Director. Certificate of Incorporation. Certificate of commencement of business N-I-C

The persons authorized in the Resolution of the Board of Directors put their signatures on S.S Cards. Next of kin "requirement "is not need in case of a Limited Company. After completing each and every formality, introducer signature is verified by S.S card and is stamped "Verified" customer signatures are admitted by stamping "Admitting" near signature and again signatures on S.S card are admitted in the same way. The same process of verification and admission of the signatures is repeated on Form-A and next of Kin area. After completing each and every formality, Accountant is open in the computer by writing name, address, A/C Number etc.


At the start of the letter 2nd day, ACBL issues letter of thanks to "Account Opener" and "Account Introducer" for the trust they have on ACBL.


Check books are issued only for checking account such as current Account, saving Account and ASDA Account. They are not issued for other fixed and term deposits because of their Long term Accounts nature.

Signatures on cheque book requisition are verified by matching with signatures on SS. Cheque book leaves number, account number, account holders name are mentioned in the cheque- book is made by mentioning the and the total of sum of excise duty and provincial tax. The name of A/c holder and date of cheque book issuance is written on cheque book requisition the account-opening officer puts his initials on requisition leave. A/c number is stamped over the leaves of cheque book and finally authorized person affix his signature over the debit voucher and cheque book is handed over to the customer.


Another responsibility and function of account Opening Department is to receive Inward cheques for collection of other Banks as well as of ACBL. Then these cheques are sent to clearing official who clears these checks at SBP from other banks. Inward bills from collection opposite are IBC number, their OBC number. Lodge in clearing cheques pending on realization. Cleared cheques are credited in the bank account.


After scrutinizing the apparent tenor of cheque a token is issued to the account holder.

Verification of Signature
After affixing the two stamps i.e. paid stamp and branch stamp, a cheque Is sent to the accountant for the verification of signature from signature specimen card. After authentication a cheque is sent to cash department

Encashment of Cheque
Cashier pays the amount to token holder after getting back the token from him.

Deduction of Zakat
Form the profitable accounts zakat is deducted at the rate of Rs. 2.5 % .annually on the outstanding balance of accounts on the first day of every valuation dale i.e. first day of Ramzan. The Central zakat Authority (CZA) fixes minimum balance for the deduction of zakat before the valuation date

Exemption from Zakat

The accounts of foreigners (including Muslims of other nations) and Pakistani non-Muslims arc exempted from (lie compulsory deduction of Zakat. The accounts of the followers of Fiqah-e-Jafria sect are also exempted from the deduction of Zakat after the submission of affidavit on a legal stamped paper.

Withholding Tax
Whenever a profit is paid on any deposit it is subjected to the withholding tax @ 10% annually.

Closing of Accounts.
There are many reasons for closing of account. Some of the more common reasons are as follows: 1234Account holder's own request Death of account holder Bankruptcy of account holder Closing of account due to bad demeanor of account holder etc.

An account is .closed at the request of an account holder or as a result of improper conduct of the account holder or because of nil balance of the account. In first case account holders request the manager of the Bank to close his account in black and white.

Account is closed on the written request of the customer ACBL debits Rs. 100/- as charges for closing the customer account from that account. The account holder with draws the amount by writing a cheque and just leaves Rs. 100/- in his account. But to surrender the cheque book yet if some leaves are yet to be write to the bank as a necessary requirements for closing the account.

1. The customer for individuals account write an application to the manager of the bank an a simple paper about the closing of his account with the bank (In case of proprietor ship partnership and limited company account the application should be written an firm or company letter head) 2. The individual or in case of other type- proprietor firm and company surrender the cheque book to the bank. 3. The cheque book is then torn from one side and is attached with the application. 4. In case of Ltd. Company account resolution of the board of directors is also obtained to attach it with the application. 5. The account opening form of the account holder is taken from the account-opening file, and the application, cheque book, and resolution of board of directors in case of limited company account are attached with the form.

6. Lastly, it is written in Red Ink on the form that account closed and Date of account closing.

Following transaction of cheque book is posted:Dr_____________ party A/c 25(for 10 leaves) Cr______________ excises duty on cheque book 20 Cr______________ provincial tax on cheque book 5


This department deals in issuing ATM-Card, term deposits and Askari Bachat Certificate. Mr. Kamran deals this department.

ATM Cards are only issued to Account Holder. Any account holder of ACBL (current Saving Value plus Saving Account) can obtain ATM card from ACBL with in 15 days. Maximum limit of daily cash withdrawal is Rs. 10000.

1. The person, first open the account within the blank. 2. Then he fills the ATM application form in which name of account holder, account number, address, phone number are mentioned.

3. Then on the same application form bank officer guides branch code, application number and signatures are verified by the bank. Bank manager puts his signatures. 4. After completing this process, the application package is sent to card centre. 5. Card along with pin code is sent to the branch from the head office. ACBL head office takes a period of 3-4 weeks for preparing and processing of ATM cards. First, list of card holder is issued and then after 15 days cards are sent to ACBL issuing branch. The card and list are not sent simultaneously in order to avoid any mishandling. 6. ACBL takes Rs. 200/per year or Rs. 100/semi annual as charges for a card. You can deposit money withdraw get balance inquiry transfer the fund 24 hours a day at any branch of ACBL which has ATM facility. ACBL ha shared ATM network with ABN AMRO and HBL.


The ABC application form is filed and signed. All the requirements are properly fulfilled. The details are written. The credit voucher is made against the cash that the customer deposits to the bank. The certificate is filled according to the specification. The certificate is then handed over the customer. The entry is made in the ABC register. The application is then posted in the file.


Any person can open a term deposit. He needs not have an account in the bank.

The customer comes to the bank and specifies the number of days for which he wants to Deposit hid money in term deposit. The credit voucher is made for the amount of cash to be deposited. The presence of account is not necessary. The term deposit form is then filled by the officer. The date of opening, the period, the name of the customer, the signature etc is all written on the form. The term deposit Receipt is filed according. All the requirements are carried out, the signature of the customer and the authorized officer, the stamp of the bank etc. The term deposit Receipt is then given to the customer. The number of the term deposit form and term deposit is noted receipt is then given to the customer. The number of the term deposit form and term deposit receipt is noted in the term deposit Register. After completion of the form, it is posted in the term deposit file. A 0.2% tax on the provincial amount is taken while issuing the receipt.

A credit voucher made and the amount is credited to the tax on TD.

Accounts department is a department which deals and checks all the activity of all the department .It also deals in expression of finance of the bank. Salary payment is also one function of the bank. Mr. Kamran and Miss. Shagufta deal this department.


Accounts department deals and checks the entire working of the Branch; all the vouchers that have been posted at the computer are scrutinized in accounts department. The End of Day i.e. computer print is also received from the computer. The next day the activity is separated some statements from the End of Day. Then next day activity separated some statements from the End of Day. The vouchers are sorted out head wise. The vouchers are matched with the entries in the statements. Any abnormality if occurs, is immediately dealt with. All the vouchers and instruction are checked individually are checked individually against the computer printouts. After checking they are signed by Mr. Kamran and the internal auditor Mr. Shafiq.

Preparation of daily bank positions statement Payment of salaries

Preparation of the statements Depreciation calculation

Remittance department provides services to the customer of the bank. The main function of this department is transfer of funds. Incharge of the department is Mr. Ahmad Feroz.






The instruments that are handled in the B & R department are as follows: Demand Draft. Telegraphic transfer. Mail transfer. Pay order. Pay slip. OBC. IBC.


A demand draft is an instrument, which is drawn by one bank upon another bank for a specific sum of money payable on demand. It is made by the bank and given to the purchaser against cash or cheque. If two banks are involved, then one banks sends a DD to another bank. But in customer Bank case the customer sends his DD to the receiver.

A demand draft application (Annexure--) to given to the customer, he fills in a relevant information and signs it. The Officer in charge then checks the information form. The charges such as commission, excise duty, postage is charged as per effective schedule of charges. Tax is exempted if he is taxpayer & knows his No. In case of cash deposit the cashier counts he amounts & signs the DD application and enters it in the register. The cash received equals the amount of remittance & the cheques there on. Then the officer of the bills & remittance department signs it and operation manager counter signs it. The entry is made in the DD issuing register. It is given to the customer.

Vouchers are passed. Commission charges Excise duty Cr Cr

The vouchers and the DD form given for posting at the computer. The DD advises are printed at the computer and mailed to the respective branch.

On the contra, when a DD is received i.e. a customer comes to us with the DD, the procedure is as follows. The DD credit advice is received through mail. The Nos are checked & signatures are verified. An entry is made on the DD payable register, and the vouchers are made. The Branch DD payable Dr Cr

The DD credit is attached with the vouchers and given for the posting at the computer. When DD is received, the test Nos are checked, and the payment is made.

The vouchers are given for posting. And the entry that was made in register is closed. i.e. DD payable is Nil.

A telegraphic transfer is a fastest & safest way to transfer money. The message is fixed.

The request for maintenance through T.T is taken on the standard printed form. The customer fills it & signs it. The Head & remittance department checks it, the charges such as commission, tax, telex as per effective schedule and signs it. If he fills the tax exemption from then no tax is levied. Then a neat T.T is made on the white slip. There are 3 copies. The original faxed to the Branch, one to the Head Office and one is kept as record. The entry is made in the TT issuing register. The following vouchers are posted. Commission Charges Fax charges Cr Cr

W.H. Tax.


When commission bill is received, it is attached to the T.T office copy in the file.

When a T.T arrives, the test numbers are checked and the signatures are verified. The entry is done in the T.T pay able register. The following vouchers are prepared & given for posting. Head Office T.T Pay able T.T Payable. Party A./C. Dr Cr Dr Cr

If there is no a/c then the T.T receipt needs revenue stamps and then the payment is made. The T.T receipt is strictly non negotiable.

It is a cheque drawn by a bank on itself. Pay order is an instrument in which the parties are involved the purchase, the bank and the receiver. It can he purchased by any customer. It is usually made by govt. Bodies. A single bank is included in this case.

The standard form is given to the customer; he fills in the detail and signs it. The concerned staff checks the form. Charges as per effective schedule are applied. The cash of the pay order is received. A cost memo is signed, stamped and handed over to the applicant as a receipt. Then the pay order receipt is filled accordingly. Counter foil is also filled. An entry is made in the pay order issued register. Then the authorized office after checking the pay order signs it. The pay order is then handed over to the application after obtaining his signature on the P.O form. A voucher is also made and posted at the computer Cr bills payable account P.O issued.


On representation of the pay two authorized officers of the branch sign order receipt the receipt. The P.O entry is made in the P.O issued register. Then the amount is credited to the account of the customer or paid in cash. The P.O is posted at the computer. Dr bills payable A/C P.O issued.

It is an instrument used by the bank s for its payment. The slips are issued to the employees of the banks their bills & invoices. The bills are transferred payments. In this case only one bank is involved. He is the issuer as well as the payer. Procedure prescribed for P.O for issuance and payment is followed for payment is followed for pay slips with the following expectations. 1. Pay slips are the issued by the bank for the settlements of this own payment. 2. No excise duty is applicable on P.S.


A credit voucher is sent from the accounts dept. to the b debt. According to the b debt. The P.S books is taken out & filled according to the credit voucher. It is entered in the P.S. /P.O register. It is signed by, an authorized officer, Operational Manager Mr. Zubair Sheikh. The pay slips is handed to the customer. A voucher made and posted payment. The P.S. is received on the counter, clearing or transfer. On receiving the P.S. if it is transferred in the P.S. register. The payment is made and the P.O. is posted at the computer. Dr. Bills payable P.S. issued. If Askari branch is in that city, the OBC forwarding schedule in sent to that Askari Branch. Otherwise it is addressed to the particular Branch to whom the cheque belongs.


The bills, which are sent to their cities banks for the local clearing in that city, are called outward bills for collection.

The cheques that are banks in other cities are separated. They are entered in the OBC register, the number is written on the stamps. The OBC forwarding schedules / (Annexure) are prepared for the different branches. The respective cheques are attached with the schedule. Two authorized officers sign the schedule. The office copy is filled and the original schedule is mailed. On clearance the respective banks send back the OBCS along with IBCA. Inter branch credit advice. The OBC no are checked for the OBC register and the received any entry is made. Charges i.e. commission charges and postages charges are deducted from the A/C. Vouchers of following entries are made. Party A/C Dr Commission Charges Postage charges Cr Cr

At the end of the day the contra vouchers are. OBC collection OBC lodged OBC collection OBC lodged Dr Cr Dr Cr


The bills are received from other banks out of city for the local clearing are called inward bill for collection.

The OBC of the other branches will be the IBCs of this branch. So an OBC forwarding schedule is received by mail. The cheques are entered in the IBC register. The IBC numbers are allotted to them. The cheques are lodged for clearing. After realization, an IBCA is prepared and mailed to the branch. At the end of the day two contra vouchers are made & posted. IBC collection IBC logged Dr Cr

IBC Collection IBC lodged

Dr. Cr

At the end of the day, all the registers are balanced with the computer balances. The heads and checked are as follows. DD payable IBC collection. MT payable. OBC lodged. OBC Collection. TT payable. IBC lodged. Bills payable. P.S. issued. Bills payable P.O. issued. If the payables are not cleared for a lot of days, a reminder is sent to the respective branches.


Incharge of the department is Mr. Noor. Foreign trade department deals in: Foreign currency account Exports Imports


Mainly this account deals in individual, personal and companies account


There are not hard and fast rules for becoming the Foreign Currency Account holder. Bank wants only introduction of the Client and very little about the background. I.D card is also not necessary, if someone has; well and good, otherwise no restriction will be there for him.


There will be legal protection for the account holders. According to foreign exchange rules and regulation every citizen of Pakistan, either within the Pakistan or outside the Pakistan, can open the foreign currency account.

Resident firms and Resident Companies including investment Banks can open Foreign Currency Accounts. All foreign nationals and foreign Companies in Pakistan or abroad can open Foreign Currency Accounts. Opening of Foreign Currency Accounts in the joint names of residents/nonresidents is permissible. Foreign Currency can be deposited by: Remittance received from abroad Foreign Currency Notes There will be no restriction and questioning to him about the currency, which he wants to deposit that from where he got that money. No Zakat will be deducted on these accounts; no Income Tax deduction, no Wealth Tax deduction will be there. These incentives reinforce and motivated the people to invest in foreign currency accounts rather to keep the foreign currency idle. Foreign currency accounts can easily be transferred from one person to another, one place to another, with in the ACBL Branches or in other Bank. The account holder can transfer the funds freely, in any currency to any part of the world. Foreign currency Accounts can be used for payment of purchases at Duty Free shops.

This account provides following facilities: 1) Traveling quota 2) Out ward remittances 3) In ward remittances receiving 4) To make remittances procedure flexible

Mainly export deals in: Negotiation of documents Sending the documents for collection Pre-shipment financing Post-shipment financing Remittance against agent commission Forward covered booking Handling the documents for negotiation according to the UCP 500 (uniform custom and practices) Handling the documents for collection according to URR (uniform rules for collection)

E form. Internal transactions are through Nostro and Vostro accounts. This section helps the exporters to settle the financial affairs

Who so ever desires to export the goods first of all he has to get his name, name of firm, or his limited company registered with the export promotion bureau. After getting registration, the exporter will be allowed to export his commodities. In order to get his name registered with EPB, he has to submit the following documents. Bank certificate, showing that the exporter is account holder and have a good dealing with us. Income tax certificate.

The exporter must submit the following documents to the negotiation bank. Bill of exchange Invoices Insurance documents Bill of loading

As an evidence of dispatch of goods the shipping documentary bill are indispensable part of documents. It is essential for the shipping documents to clearly sale the parties. The name and address of the shipper, the name of consignee. Shipping documents must be drawn out in prescribed from by valid shipping or airlines. The quantity, description, weight and packing of the goods should agree with the invoices documents must also clearly sale the route that the vessel or airline shall take. The route must be signed and initials should be appears on it. Sometimes the buyer through the documentary credit requests the sellers to certificate of origin and packing list. After submission of the documents to the negotiating bank seller is bound to receive his payment. The bank on its part to also duly bound to make the payment however it is only reasonable to allow the bank sufficient time to scrutinize the documents that exporter has submitted. If the bank finds the documents correct then the bank will make payment to the exporter after confirming with the buyers bank. The necessary documents includes the L/C form normally directly comes to the exporter and not to the bank. The exporter brings all these documents comes from foreign banks either through telex or courier service then the documents are sorted and test is applied and if it is correct, then stamp of test corrected without engagement on our part is affixed. After examining the documents, the advising bank made a scrutiny sheet to check the amount of L/C as well as amount of bill of exchange etc.

The advising bank certifies From-E after checking the invoices, L/C and the contract attached with From E. after certification from the bank the exporter then goes to the custom authorities and makes certify form there and finally goes to the port for shipment.

Every exporter is required 10 furnish a declaration to customs authorities for goods exported. This deceleration is submitted on a prescribed Form-E in quadruplicate which is certified by the authorized Dealers.

1. Maintenance of Record of E-Form:

The Stock of E form is provided by the authorized dealers Head Office to the Exchange dealing branches and the proper record is maintained in the E-form Stock Register the dealing branches maintained two registers one for the purpose of issuance of 'E' form and the other for certification of EForm.

2. Issuance of E-Form:
Blank 'E' form in quadruplicate is issued to the exporter having an account with the branch against little request. In case the exporter maintains his account at a branch other than the exchange dealing branch, the request is routed through his branch. Before issue E-Form it is ensured that the exporter has tendered the attested photocopies of required documents e.g. valid export registration corticated, N.I.C., NTN, Challan Copy of renewal few paid. Credit report of the exporter is also obtained to ensure the credit worthiness of the exporter. The set of E-Form after completion of all

formalities is then entered in the E-Form issuance register and acknowledgement is obtained from the exporter or any authorized person of the exporter.

3. Certification of E-Form
Before lodgment of E-Form to custom authorities is requested to be certified by the authorized dealers. When the quadruplicate set of E-Form is presented for certification the same is very minutely scrutinized and following details are checked 1. Export registration number is correctly mentioned on the E-Form 2. Signatures of the exporters or his authorized signatory are duly verified at the counters. 3. E-Form should be correctly and properly filled in withiest any overwriting unauthentic corrections etc. The following columns should be properly filled a) NTR NUMBER, Income Tax Circle, and CCI & E Register number and date. NIC number with dale and place of issue. I) Name and complete address of the exporter along with Telephone number. II) III) Item of export showing quantity and that it is not a banned item. Value of the: invoice mentioning the currency.

IV) V)

Terms of payment e.g. C+F, C1F or FOB. Country of export (destination) to ensure that the country where export is made is not a restricted one e.g. Israel.


Term of sale e.g. against Letter of Credit, firm contract or consignment safe. Whether on sight basis or on usance basis. It terms is of usance are beyond i20 days, .Stale Bank of Pakistan permission is also required to be obtained.

i) Mode of transportation. j) Name and address of the foreign buyer (Importer). Advance Payment Sometimes the exporter may receive the payment for the item to be exported in advance without waiting for documents in such a case the advance payment received for this purpose is required to be declared by the exporter on the prescribed form. Advance payment voucher. A proceed certificate is issued to the exporter. For such payments which is required to be produced at the time of presentation of documents for negotiation. Advance payment is certified on the reverse side of E from under the seal and signatures of the authorized dealer which is required for reporting to the state bank of Pakistan. CERTIFICATION After certifying the correctness of the E-' Form certification register in the folio allocated to each exporter separately. Bank / branch stamp is filled

beneath the duly certified are delivered to the exporter or his authorized person. Submission of 'E* Form: After certification of 'E' form all the four copies are submitted by the exporter along with shipping bill to (he customs authorities for clearance (^'consignment. Three copies of E' form are returned by the custom authorities retaining the original after endorsement of shipment on relative portion on 'E' form. The duplicate copies retained by the exporter while the duplicate and triplicate copies are submitted to the authorized dealers along with other documents for negotiation within 14 days from the date of shipment. The bank retains the quadruplicate copy for its record while the duplicate coy is surrendered to State Bank of Pakistan or realization proceeds. Utilization of E Form E form should invariably be utilized and received within 21 days from the date of certification for 14 days from the date of shipment failing which the exporter is persuaded to submit without further delay. In case the exporter does not respond to the requests, the matter is reported to State Bank of Pakistan. Cancellation of form E E form is canceled is 2 ways. 1. If goods are not exported and E form is not presented to the customs the authorities, the same is surrendered to the cancellation which

is recorded in the separate file duly marked canceled. 2. If E form has been tendered to customers authorities but the goods could not be shipped due to non availability of space in shop or due to any other reason, the exporter is required to submit three copes of E form along with original. Shut out notice duly stamped and certified by customs to the bank. The bank submits all the three copies along with shut out notice to the state bank of Pakistan under a covering letter for cancellation and record at their end. Collection mechanism explained diagrammatically. COLLECTION MECHANISM
EXPORTER Sales Contract Goods IMPORTER Proceeds Credit to exporters a/c REMITTING BANK Documents Bill paid/ acceptance and paid Bill Presented Documents Proceeds Remitted COLLECTIONG BANK

Collection Mechanism Step by Step Step 1. Exporter and importer conclude sales contract. Step 2. The exporter ships goods to the importers country. Step 3. The exporter through a covering letter and lodgment form forwards his bill of exchange along with the supporting commercial and transport documents to the remitting bank. Step 4. The remitting bank forwards the documents to its branch or correspondent bank in the importers country called

COLLECTING BANK, under cover of its collection schedule called the COLLECTION BANK.

Step 5. The collecting bank if it is not the importers bank will forward the documents to the importers bank for presenting them to the importer of payment or acceptance of the bill of exchange, as the case may be. Step 6. The importer pays the sight bill o9r accepts if it is a usance bill. Step 7. The collecting bank (or the presenting bank if it is other than the collecting bank) presents the accepted bill to the drawee (importer) on the maturity of the bill for making payment. Step 8. The collecting bank remits proceeds to the remitting bank. Step 9. The remitting bank credits the proceeds to the exporters account.

Opening the letter of credit For issuing the L/C bank requires sufficient funds in the account of importer. Scrutinize the documents receive from flowing bank under letter of credit. Account to UCP 500 and extending the credit facility to the importer informs FIM (finance against imported merchandise) FATR (finance against trust receipt). Arrange forward cover booking regarding import payments

Also arrange forward cover booking for letter of credit open other then ACBL Submission of monthly returns to SBP regarding the import on form I

Credit department deals with the extension of advances to individuals, companies etc. basic function of credit department is to extend advances by checking carefully all the documents, securities necessary for fulfilling the requirements which are necessary, for extending advances. Incharge of the department is Mr. Shaukat Babar.

Types of Advances.
i) funded advances ii) non funded advances

Funded Advances
Funded Advances Term Finance Revolving Facility

Funded advances are those advances in which funds of banks are involved.

Term Finance.
Main features of term finance are i) It is for proper time period. May be of one year, two year, and three year. House building finance is including in term finance. ii) Account will be debited only once adjustments are possible further but account will be debited only once.
Term Finance Clean Secured

Secured Finance.

Financing against Govt. securities i.e. price bonds, defense saving certificate.

Documents Required.
L/C, demand promissory note, L/G.

Clean Finance.
These funds are extended against personal guarantee for salaries people.

Documents Required.
LC of Govt. salaries personal, letter of guarantee.

Revolving Facilities.
Proper limit is facility is called summing.

Types of Revolving Facility.

i) Running finance ii) Cash finance.

Running Finance.
It is extended the business community and Govt. enterprises.

Cash Finance.

Cash finance against tangible securities.

Non Funded Advances.

Non funded advances in which bank funds are not involved e.g. L/C, L/G.

Credits policies & contract guidelines

Directors determine the commercial credit activity of ACBL Delegation of authority to credit committee Policies are as follows Credit principles Credit portfolio limits Credit approval Credit administration Credit monitoring

Provision of suitable credit services and products extension of credit is out compromising the rules and regulations


The advancement shall focus on the development enhancement of customer relationship

Administration should insure compliance that is all laws and regulations of regulatory authorities loans / facilities and related security shall be closely and regularly monitored and reviewed at the branch level. By a separate unit unconnected it credit approval. Total facilities They must confirm it to the regulatory requirements. Term facilities Aggregate term facilities in excess of one year should not exceed 30% of the total credit portfolio Exposure to customer group Credit facilities extended any one or group must not exceed the guidelines currently inforce by the regulatory authorities. Unsecured facilities Similarly the aggregate of all advances to a single person should not exceed the guideline. Exposure against none funds based facilities. The aggregate of contingent or non-funds based facilities should not exceed ten times paid up capital and open all resources. Financing against shares Unsecured credit facilities will not be extended towards floatation of share capital listed companies. Conditions

Borrowers liquidity ratio. The current ratio of the borrowers must be equal to or less then one. The debt to equity ratio should not exceed 60:40. Credit reviews All limits shall be subject to at least an annual review. Credit Approval. The primary individual factor determining the quality of the banks credit portfolio is the ability of each individual authority. Credit will be extended in accordance to the authority levels. Approved by the BOD from time to time. Credit risk assessment Prevention of criminal use of banking channels. Efforts should be made to determine the true identity of a customer and in case of cash transactions the source of funds is established. Credit administrations The principle amount of credit add are as follows Credit approval Credit file maintenance Facilities evidence Credit monitoring and review Bank ACBL Capital funds Credit facilities / extensions

It means granting of financial accommodation or considerations to a customer, which incur the back in monitory loss in the case of non payment or non performance by the customer. Secured Advances Pledges, hypothecation, charges or mortgages on tangible readily realizable assets. Security is often an additional security over & above the assets. For example advance allowed against stock in trade. Unsecured / clean Which are not covered by any tangible security. Credit committee Head office credit committee only

Objectives of Lending
In the modem economics, more than 90% business concern raises their funds from various financial institutions to meet their multifold transaction. Actually it is very difficult for the modem businessman to run his business on a huge scale solely. He has to float his shares to the public or knock the doors of financial institutions, for example Bank. The most easy way to make fund available to seek assistance by such agencies including Banks which have got surplus funds and will to come to the assistance of producing units, and distributing units, and exchanging units. This is the primary factor which toads towards lending of money by Banks. No doubt, we cannot neglect the second factor profit orientation while running the credit business, the single way for the bank to earn profit lies in lending

money to the customer on comparatively higher rate to mark-up that it gives to the depositors.

Principles of Lending
Apart from the instructions and directives sent by the state Bank of Pakistan, Muslim commercial Bank, Ltd. Guided by three basic principles of profitability, safety, and dispersal.

1. Profitability
The management of Muslim Commercial Bank, ltd. Is very careful to seek advances where advances can generate a higher return. Bank has to spend huge amounts on establishment, payment of profit to depositors, salaries of the staff, other variable expenditure and to provide a fair return to the share holders, it must therefore, earn profit.

2. Safety
Safety principle is very important. No one will take a risk of losing the principle in order to earn profit. So bank will prefer to lend at lower rates than to risk his money for higher rates. For making his advances safe, a bank select his borrowers cautiously. Safety does not necessarily means the taking of security. It would be wise, not to lend however, good the security be if it is clear that it will have to be realized for clearance the debt. Safety also employs the borrower's ability to reply without difficulty. Another aspect of safety is the lenders legal right to claim repayment from the borrower.

3. Liquidity and Disposal

In its simple definition liquidity means the easy convertibility of an asset into cash. But when we speak of liquidity in relation to advances, it is rather different, It means the adjustment of advances at a short notices. Bank advances are made in such a manner that they are repaid in reasonable period so that the bank can make new advances. Dispersing the advances in reasonable amount over a large number and types of borrower is necessary to avoid bid debt, stick up by single or few borrowers. It is therefore, necessary to advance moderate sums to a large number of customer engaged in different types of industries.

Selection of Borrowers
The selection of a reasonable and trustworthy borrower is complicated and at the same time very sensitive task which requires decision-making power from the bank employees. In the words of the manager of a branch of Muslim Commercial Bank, Ltd. "Good selection of borrowers does the half task in the profit of the Bank. 'Bank do not through money away but every application is tested carefully before being sanctioned. To assist the Branch manager in this test, bank provides a performed, outlining the manner in which a proposal should be put forward for consideration. If any specific information that is required is not mention, it affects the proposal as a whole, making it appear weak or inconvenience, it is therefore, necessary for credit officers to see that all relevant questions following are, as far as possible completely and exhaustively answered.

Following are 6'C, S and 3P's, which are considered before lending:



The bank get to know the customer we!! and be able to judge his intentions, for the bank shall be entering into a contract with him involving the financing of his business. It is, therefore, common and business senses to make sure that the other party to this contract will live up to his obligations, this factor, therefore, contributes significantly to the safety of the advances, as it relates to the willingness to repay under all circumstances. Particularly adverse circumstances. Are the partners or directors of the business unit, which is seeking finance, persons who can be relied upon as regards details of their proposal as will as promise of repayment? What is their reputation in the market place for meeting their commitments in respect to prices & delivers to purchasers and timely payment to their trade creditors? Confidential and tactful inquiries from wholesalers, suppliers and other bankers are necessary to obtain this essential information.



This factor relates to the ability of the borrower to manage his business successfully. Do they have the necessary management, accounting and technical skills? And the degree of experience, in the particular line of business for which the finance is required, to utilize the advance productively and profitably, so that repayment is possible, along with our share of the profits? This ability can be judge from the trading results. A study of the company's audited financial statements for the past few years

would real whether sales have deep growing, stagnating or declining or declining. Similarly, the trends of gross & net profit margins indicate the profitability or other wise of the business. The efficiency of the management can be Judge from the turn-over ratios, collection of receivable and management of accounts payable.

3. Capital
The proportion of the borrower's own resources to the amount of finance is requested, is the next point to receive the branch manager's attention. Is the amount required in proportion to the borrower's capital and contribution to the project? Is it within the powers of the borrower? In the case of a corporate customer, a check on the memorandum & articles of association is necessary to ensure it is within prescribed limits. If the amount describe to be borrowed is too large. Under the circumstances, can it be sagely reduced to an acceptable & practicable level? Past experience has taught bank that it is unwise to lend more than is actually required, as it sometimes has led to speculative uses of the surplus.

4. Cash Flow
The source of repayment should be ascertained at the beginning. As commercial banks, bank advances must, be largely confirmed to provide short" term finances to business customer. Hence financing the current assets of traders and manufactures. Would ensure that repayment would normally come from the sale of inventory and the realization of account receivable of our customers. If we are confident of the customer's ability to

buy the right materials, at right markets and be able to produce finished goods which can be readily sold, at a satisfactory profit, there should be no doubt about repayment. Therefore, cash flow statements and profit projections need to be submitted by the borrower and carefully evaluated by the credit officers.

5. Conditions
From quantitative and qualitative information the bank need, to examine the conditions which the firm is operating. This requires identification of the factors that have up to now contributed to the success of .the business, and to Examine factors change has recently occurred or is likely to occur in the near future which will adversely affect the profitability and prospects of the customs. Accordingly to nature and prospects of the customers' business need to examine will it continue to prosper, or will additional competitors or new competitors with the latest technology result in reduced profit margins? Is the product essentially required, in a wide market with continued demand? The industry conditions and the firm's place in industry and its market share need to be examined demand? The industry conditions and the firm's place in the industry and its market share need to be examined. An important quality here is the management's tendency to look and think ahead to anticipate and adapt to change by diversification or otherwise, which will instill confidence in the banker. For this purpose, it is necessary to maintain & update at the time of renewing the advances.

6. Collateral

Since the bank is lending money, which it has, received form depositors, the bank must ensure that there is a second way out. Security is, therefore, taken as a form of insurance. In case the business plans of the borrower, do not work out, due to circumstances or developments beyond his control. It is the final safe and credit officer should be able to identify appropriate assets, which would most suitably serve as security, in the given circumstances. The qualities which constitutes a good banking security are transferability i.e. whether a valid charge should be created by the borrower over his asset in favor of the bank should be such that the bank can obtain a good title with minimum formality and expense. Its value should be easily ascertainable and stable. It should be easily realized, in case of nee. Finally security be obtained & formalities completed before the finances is disbursed.

7. Purpose
Credit resources are scarce but have alternate uses- The unity's needs demand that banks put them to the best possible for which the finance will be used, within the credit policy the bank? In conformity with the country's laws, credit control and exchange control requirements. Is it a desirable one from the economic and banking viewpoint? Is it for productive of emulate purpose? In short, they're in need to ensure mat the purpose is conductive & within the borrower's normal sphere of business activities and scale operations.

8. Period

Short-term advances are favored that is for not more than a year, renewable each year, if still justified. Accordingly the most usual purpose is to assist manufacturing and trading customers in their need to purchase current assets in line with their production or trading cycle, and seasonal loans for agricultural purposes. Being a developing country, EBI do grant medium-term loans but to a limited extent, for the fixed- asset financing need industrial customers.


Mr. Ali Gardezi deals this department. Credit card is also called Plastic Money. In modern world it is modern mode of money transaction because it is easy to carry. There are two procedures for issuing credit cards. One for the existing customers and other for new customers.


1. Essential documents are obtained from the customer which are: a. b. c. d. e. f. National ID Card Statement of Accounts of last 3 months. Three Photographs Hypothecation agreement Prove of income. Letter of Lien.

g. h. i. j. 2.

Letter of set off. Direct Debt Authority Latest Financials of the Company. Customer Guarantee.

American companies are Visa Card and Master Card. ACBL has the facility of master card only. They have to sent their credit cards, they have given the authority of master cards to two banks. First is City Bank and second is Bank of America. ACBL has the agreement with City Bank. ACBL takes master card from city bank and then issue to the customer.


ACBL takes the yearly fee, interest fee, late payment fee, credit sale fee for issuance of the card. ACBL also pays certain percentage to City Bank.


City Bank has the authority for the master cards for applying credit cards, master cards certain limit is mentioned.


1. ACBL is incorporated under the companies ordinance 1984. Card means applicable master card, visa card issue by the bank to the account holder. But ACBL is issuing only master cards. 2. 3. Card center means credit division which is in Rawalpindi. Card holder means primary card applicant.


Card account means master card and visa card accounts opened by the bank for the purpose entering debt.


Credit advances means an include any amount sanctioned and advance by the bank. On the request of card holder the determination of such cash advance shall however be at the discretion of the bank.


Credit limit means the maximum limit permitted by the bank on the card account for the applicable card. In ACBL limit is for 40 days and after 40 days the card holder must have to pay 10% of the total expenditures. 5 days are grace period.

He told me that the bank is authorized to issue the credit card of two companies, which are under bank of America. Master Card Visa Card But due unavailability of visa card machine in Multan, ACBL Multan branch deals n only Master Card. There are following types of master card. Silver card Gold card These are different due to their credit amount limit. For example for silver card, cardholder can take the maximum amount ranging between

Rs. 30,000 to Rs, 200,000. For gold cardholder this limit has been extended to Rs. 300,000.

When the card is given to cardholder, there are certain fee charges to by the bank, which is different for different cards. Local cardholder is charged Rs. 1200 but if the cardholder is Army officer there is special discount for him. And he is special charged Rs. 750. Silver cardholder is charged Rs. 2500. Gold cardholder is charged Rs. 3500.

Credit card is issued to three types of parties. Professional (Govt & private officers) Business man Landlord.

For professionals bank require Authorized letter from the concerned organization in which he works. This letter shows all particulars about the person, on the basis of

these particulars; bank open on account and some feasible amount is required.

In the case of businessman bank need Balance sheet of businessman. Type of business. Turnover of 5 years. And then when it is sured that the business has the ability to cover the expenses of credit card and to pay it at any time, the bank issues the credit card.

Land Lord
In the case, the person is totally new, and the bank doesnt know anything about him. For this bank need an account having the amount over and above the credit card limit of that credit card. Usually, there is more chance of default in this case; so, the bank avoids issuing credit card to that person.

The cardholder should have to pay all the amounts what he has consumed. But in order to facilitate the cardholder, 5% is the minimum limit that the bank requires and that should be paid monthly. If you paid only 5% then

2% interests will be charged on remaining amount and it is added into the next month payments. If that 5% is not paid then Rs. 100 are the additional charges charged to the next month payment apart form the 2% interest.


During my internship, what I feel should be there are: Human Resources Department should be there in order to motivate and trained the employees. I have noted some dissatisfaction among the employees, due to in efficient promoting system. So the bank should provide clean and on the merit basis promotion system. The bank is now over staff. The building under operation is in adequate for such a large staff. So the building should be extended LATTER
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