Chapter- 1

INTRODUCTION

Table of Content

Chapter-1 Introduction Page No.

1.1 Prelude 2
1.2 Statement of the Study 2-3
1.3 Rationale of the Study 4
1.4 Objective of the Study 4
1.5 Scope of the Study 4-5
1.6 Limitation of the Study 5
1.7 Key terms used in the Study 5-6

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1.1 PRELUDE

A bank is place/company to do business activity of receive and secure money by other

individuals. This activity is regulated by law. The money that receives as safekeeping
bank may give loans to customers for a legal understanding with interest. The bank offers
so many diverse alternatives to their customers so the customer gets to encouraged. The
customer services and facilities may not be the same on each branch of comparatively
same bank. Each branch of every bank needs to maintain the general banking department
to deals with important banking activities mainly collecting the deposits from customers.
General banking department is the starting point of all banking operation as well as the
direct customer service center. This department is consists the management of deposit,
cash, clearing house, bills, account opening, security instruments handling, customer
services, locker facilities and other ancillary services of the bank besides advance and
foreign trade. It opens new accounts, remits funds, honor cheque, takes deposits, issues
bank draft and pay order etc. general banking is otherwise known as retail banking.

The main function of bank is to collect money from public or institution and to give loan
to them. Lending of money in productive purpose by the bank is called loan, which is
acceptable for the country. It duration is longer than that of advance. Money provided by
the bank to entities for fulfilling their short term requirements is known as advances. The
loan is a kind of debt while advances are credit facility granted to customers by
banks. Loans are provided for a long duration which is just opposite in the case of
advances.

1.2 STATEMENT OF THE STUDY

The main business of a bank is credit. Bank lends individual, private sector as well as
public sector enterprise. Every bank follows its own process for credit management. One
of the most important activities in bank is credit management as it gives an idea of how
much exposure do they have with counterparties vs. how much counterparty exposure is
there against the contracts. Credit management is the process to ensure that customers
will pay for the services rendered. Credit Management is important for banks as it

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ensures that the borrower has a good credit standing, the capability to repay their debt, is
run and managed by good personnel, forms a part of performing industry, is complaint
with regulatory and legal requirements and importantly has not defaulted or is delinquent
in other obligations.

Commercial bank usually follows committee or sequential process of credit approval.

After credit approval and completion documentation bank make disbursement. How long
will be disbursed is generally mentioned in the credit negotiation. It is customary that
term loans are disburse on installment basis and short term loans are transfer to
borrower’s amount. Borrowers can withdraw from his/her account when deem it
necessary. After disbursing credit, credit officers’ bank is to continuously monitor and
review the performance of borrowers. Recovery of credit is the step of credit
management process. It is expected that loan will be repaid after its tenure. But a problem
arises when loan becomes a problem loan. Bank is using many alternatives for recovery
of problem loan. The loan products have been analyzed based on secondary data which
could have been conducted on an even broader spectrum. Inclusion of various other
topics would have also been helpful.

The study has many dimensions and covers a broad spectrum. If a larger time period was
covered than a more comprehensive understanding of the study would have been
possible. The study focuses mainly on the loan disbursement and recovery performance.
Moreover, stakeholders also want to know about the answer of the following questions:

i. What is the financial status of Rupali Bank Limited?

ii. What is the position of loans and advances of Rupali Bank Limited?

iii. Is there any problem?

iv. What are the recommendations of solving those problems?

For answering the above questions, the study is very important.

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 1.3 RATIONALE OF THE STUDY

The study “Loans and advances management of Rupali Bank Limited” is done to submit
it as the researcher internship report. This study will add value with the existing study. It
may make a significant contribution to the body of already existing research. It may also
help the reader in making better decisions.

1.4 OBJECTIVE OF THE STUDY

The main objectives of the study are to analyze the loans and advances of Rupali Bank
Limited.

To affair the main objectives, following specific objectives are set out:

i. To discuss credit services offered by Rupali Bank Limited;

ii. To describe loan sanctioning process of Rupali Bank Limited;

iii. To depict a clear picture of loan sanctioning and recovery;

iv. To identify the problem related to loans and advances operations of Rupali Bank
Limited; and

v. To make some recommendations to solve the problem.

1.5 SCOPE OF THE STUDY

This report shows details about Loans and advances procedure followed by the Rupali
Bank Limited. It has been prepared on the basis of experience gathered during the period
of internship. The study has many dimensions and covers a broad spectrum. The
subject matter of the study includes the analysis of the product in the five consecutive
fiscal years from 2013 to 2017. If a larger time period was covered then a more
comprehensive understanding of the study would’ve been possible. The study presents
the experience and findings by using different charts and tables, which are presented in
the analysis part.
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1.6 LIMITATIONS OF THE STUDY

The study is conducted with an objective to make a thorough study of loans & advances
procedures that have been availed many facilities and faced some obstacles during my
study. These obstacles may be termed as limitation of the study. These limitations are as
follows:

 Limitation of time during internship period.

 There was no institutional budget to conduct this study.

1.7 KEY TERMS USED IN THE STUDY

1.7.1 Loan

A loan is a financial transaction in which one party (the lender) agrees to give another
party (the borrower) a certain amount of money with the total expectation of repayment
agreed upon by both parties. Usually there’s a predetermined time for repaying a loan
with conditions attached to it. (-Thembi Palane)

1.7.2 Disbursement

Disbursement is the act of paying out or disbursing money. A disbursement is the actual
delivery of funds from a bank account or other funds. (-Dan Ketchum)

1.7.3 Defaulter

One who fails to fulfill an obligation or perform a task, especially a legal or financial one,
and who fails to appear at the required time in a legal proceeding. (-Terry Harris)

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1.7.4 Borrower

A legal term for a person or entity that obtains funds from a business or individual for a
specified period of time upon condition of promising to repay the loan. The terms of the
loan are spelled out in a written document that is signed by both the lender and the
borrower. (-Aaron Hill)

1.7.6 Net Assets

Net assets are defined as total assets minus total liabilities. In a sole proprietorship the
amount of net assets is reported as owner’s equity. (-William Danko)

1.7.7 Mortgage

A legal agreement by which a bank or similar organization lends money to buy a house
and you pay the money over a particular number of years; the sum of money that you
borrow. (-William Danko)

1.7.8 Lien

A property right which remains attached to an object that has been sold, but not totally
paid for, until complete payment has been made. (-M Wiese)

1.7.9 Operating Profit

Operating profit is the income earned from the core operations of a business, excluding
any financing or tax-related issue. (https://www.accountingcoach.com/terms/O/operating-
income)

1.7.10 Classified Loan

Loans that are not paid on time and are nominated as troubled assets by banks are
classified loans. (https://www.investopedia.com/terms/c/classified-loan.asp)

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 Chapter- 2

OVERVIEW OF THE ORGANIZATION

Table of Content

Chapter-2 Overview of the Organization Page No.

2.1 Prelude 8
2.2 An Overview of Rupali Bank Limited 8-9
2.3 Corporate profile of Rupali Bank Limited 10-11
2.4 Corporate Values 12
2.5 Ethical Principle 12-13
2.6 Strategic Objectives 14
2.7 Banking Facilities of Rupali Bank Limited 14-16
2.8 Other Banking Services 16-19
2.9 Structure of Rupali Bank Limited 20
2.10 Conclusion 21

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2.1 PRELUDE

Rupali Bank Limited was constituted with the merger of three erstwhile commercial
banks i.e. Muslim Commercial Bank Limited., Australasia Bank Limited, and Standard
Bank Limited operated in then Pakistan on march 26, 1972 under the Bangladesh Banks
(Nationalized) order 1972 (P.O. No.26 of 1972), with all their assets benefits, rights,
,power ,authorities, privileges, liabilities, borrowings, and obligations . Rupali Bank
worked as a nationalized commercial bank till December 13, 1986.

Rupali Bank Limited emerged as the largest public limited banking company of the
country on December 14. 1986. The bank was denationalized in 1986. After the year
2000, the government divested of these shares, the privatization of the bank was
complete.

Rupali Bank Limited is governed by a Board of Directors consisting of (ten) members

headed by a chairman. The bank is headed by the chief executive and managing director,
who is a well-known banker and a reputed professional. The head office of the bank
along with its corporate structure is located at 34, Dilkusha commercial area, Dhaka
1000, Bangladesh. The commercial center of the capital Rupali Bank Limited extends all
the major personal banking facilities and services to its customers with its skilled
manpower and largest around 570 branches covering all the urban and remote rural area
of Bangladesh. It is linked to its foreign correspondence all over the world.

2.2 AN OVERVIEW OF THE ORGANIZATION (RBL)

Rupali Bank Limited was constituted with the merger of three erstwhile commercial
bank i.e. Muslim commercial bank limited ,Australasia Bank Limited and Standard Bank
Limited operated in the Pakistan on March 26 ,1972 under the Bangladesh banks
(Nationalization) order 1972 (P.O. No.26 of 1972 ) with all their assets ,benefits ,rights,
powers ,authorities ,privileges, liabilities, borrowings and obligations. Rupali Bank
worked as a nationalized commercial bank till December 13, 1986.

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Rupali Bank Limited emerged as the largest public limited banking company of the
country on December 14, 1986.

 Present Capital Structure

Authorized Capital: Tk. 7000 million (US$ 88.66 million)

Paid up Capital: Tk. Tk. 2760.39 million (US$ 35.39 million)

 Break up of paid up Capital

Government shareholding: 90.19%

Private shareholding: 09.81 %

 Present Share Structure

Total Number of share (Each TK 10) : 276038812

Share Demoted by shareholders : 275452502

 Number of Branches

Rupali Bank operates through 568 branches. It is linked to its foreign correspondents
all over the world.

 Number of Employees

The total number of employees is 6500+

 Chief Executive

The Bank is headed by the Managing Director (Chief executive) who is a reputed
professional Banker.

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2.3 CORPORATE PROFILE OF RUPALI BANK LIMITED

Table-1

Corporate profile of Rupali Bank Limited

Name of the Company Rupali Bank Limited

Chairman Monjur Hossain

Managing Director Ataur Rahman Prodhan

Legal status Public Limited Company

Genesis Rupali Bank Limited has been

incorporated on 14 December 1986 under
the Companies Act 1913 after taking over
and acquiring as a going concern the
undertaking and businesses of RBL with
all its assets, liabilities, benefits, rights,
powers, borrowings and obligations.
Rupali Bank which initially emerged as a
Nationalized commercial Bank(NCB)
under Bangladesh Bank (nationalization)
Order, 1972 (presidents Order No. 26 of
1972), has now become a state-owned
commercial bank through a vendors
agreement dated 15 November 2007.
Date of incorporation 14 December 1986
Registered office 34 Dilkusha commercial area, Dhaka,
Bangladesh
Authorized capital TK 700 crore
Paid up capital Tk 276.03 crore
Reserves and Retained earnings Tk 3444 crore

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Credit rating by CRAB (2009) Long term-A3
Short term-st3
National support-AAA
Listing with DSE 19-08-1987
Listing with CSE 10-10-1995
Commencement of trading with DSE and 23-12-1986
CSE
VAT Registration 9011039307
TIN certificate 177-200-0021/LTU/Dhaka
Auditors AHMED and AKHTAR, Chartered
accountants,
BCIC Bhaban,(3rd floor)
30-31, Dilkusha C/A, Dhaka .
Legal advisor S.M. Atikur Rahman, barrister-at-law,
Suite-D(1st floor),105/A, Kakrail Road

Number of employees 6500+

Number of branches 568
Number of subsidiary companies 01 ( Rupali Investment Limited)
Phone –PABX +88-02-9551624-25, +88-02-9551525,
+88-02-9552184
Fax +88-02-9564148, +88-02-9552671
SWIFT BIC RUPBBDDH
Website www.rupalibank.org
E-mail Info@rupalibank.org

CORPORATE VISION:
Our vision is to expand our loyal customer base by being known as the financial partner
of choice that constantly exceeds customer expectations.

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CORPORATE MISSION:
 Develop Long-term relationships that help our customers achieve financial
success.
 Offer rewarding career opportunities and cultivate staff commitments.
 Balance Growth strategy.
 To provide excellent Quality customer service.
 To display team spirit and professionalism.
 To be the first bank in the banking area.
 To maintain corporate and business area.
 Attract and retain quality human resource
 Firm Commitment to the society and the growth of national economy

2.4 CORPORATE VALUE:

 Social Responsibility – We care for and contribute to our communities
 Performance – We measure results and reward achievements
 Integrity – We uphold trustworthiness and business ethics
 Respect – We cherish every individual
 Innovation – We encourage creativity
 Teamwork – We work together to succeed

The first letters of the initial words from “SPIRIT” and carry equal importance.

2.5 ETHICAL PRINCIPLE

Customer focus and fairness: At RBL, their prime focus is to achieve perfection in their
customer service. Customers are their first priority and driving force. They wish to gain
customer confidence and be their trusted partner. They believe in fair treatment to all
customers, depositors, borrowers and clients without any discrimination.

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2.5.1 Quality

Quality service experience is a paramount to their customers and they are strongly
committed in fulfilling this ideal .They have a culture of timely compliances of regulatory
requirements.

2.5.2 Honesty and Integrity

They ensure the highest level of integrity to their customers, creating an ongoing
relationship of trust and confidence. They treat their customers with honesty, fairness and
respect.

2.5.3 Belief in Our People

They recognize that employees are their most valuable assets and their competitive
straight. They respect the worth and dignity of individual employees who devote their car
Tears for the progress of banks. They trust in equal treatment to all shareholders
irrespective of their individual size of shareholding.

2.5.4 Teamwork

They are a firm believer in teamwork and feel that loyal and motivated team can produce
extraordinary results. They are driven by a performance culture where recognition and
rewards are based on individual merit and demonstrated track record.

2.5.5 Good Corporate Governance

Effective corporate governance procedure is essential to achieve and maintain public

trust and confidence in any company.

2.5.6 Corporate Social Responsibility

As a responsible corporate citizen, they consider it important to act in responsible

manners towards the environment and society. Their commitment has always been to
behave ethically and contribute towards the improvement of quality of life of our people,
he community and greatly the society, of which they are an integral part.

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2.6 STRATEGIC OBJECTIVES

 Develop a customer oriented service culture with special emphasis on customer

care and convenience.
 Increase market share by following a disciplined growth strategy.
 Achieve a significant share of deposit and credits from the existing and niche
markets.
 Leverage its technology platform and pen scalable systems to achieve.
 Cost-effective operations, efficient MIS, improved delivery capability and high
service standards.
 Develop innovative products and services that attract targeted customers and
market segments.
 Maintain a high quality assets portfolio to achieve strong and sustainable returns
and to continuously build shareholder’s value.
 Explore new avenues for growth and profitability, particularly by diversifying
loan portfolio through structured finance and expansion of retail and SME
financing.
 Strengthen the bank’s brand recognition.

2.7 BANKING FACILITIES OF RUPALI BANK LIMITED

2.7.1 General Banking Services

Rupali bank limited extends all the banking facilities and services to customers. The bank
has a very wide network of activities and services both in urban and rural areas through
its 568 branches all over the country.
-Deposit schemes
-Saving deposit
-Current deposit
-Short notice deposit

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-Time deposit
-DPS
-Rupali deposit pension scheme
-Festival deposit
-Call deposit
2.7.2 Interest Rate

Table-2

Interest rate

.No. Type of deposits Interest per annum

1 savings deposit 4. 50%

2 Short Notice Deposit 3.50%

1 Saving deposit 7.50%

2 Short notice deposit

3 Time deposit 7.75%

a) 3 months and above but less than 6 months

b) 6 months and above but less than 1 year 8.00%

c) 1 year and above but less than 2 years 8.00% 8.50%

d) 2 years and above but less than 3 years

8.50%

4 Deposit from foreign remittance 6.00%

5 Rupali Bank Deposit pension scheme 6.50%

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2.8 OTHER BANKING SERVICES

Rupali Bank Limited. Provides prompt and excellent other banking services like issuing
 Demand Draft
 Pay order
 Telegraphic Transfer
 Mail transfer
 Call Deposit
 Transfer of fund on standing instruction arrangement

2.8.1 Computerized Banking Sector

To modernize banking operation and ensure prompt services, major branches of the bank
have already been computerized. Other important branches are in the process of
computerization.

2.8.2 One Stop Service

In order to provide speedy services to the customers, Rupali Bank Limited already
introduced one stop service in the following branches
 Local office Dhaka.
 Ibrahim mansion corporate branch, Dhaka.
 Motijheel Corporate Branch, Dhaka.
 T.C.B Bhaban Branch, Dhaka.
 Gulshan Branch, Dhaka.
 Muhammadpur Ladies Branch, Dhaka.
 Rupali bank Sadar Branch, Dhaka.
 Farmgate Branch, Dhaka.
 New market Branch Dhaka.
 Dhanmondi Branch, Dhaka.

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2.8.3 Credit Facility

General credit line and a programme:

-Rupali bank limited extends credit facility to all most every sector of the country’s
economic activities.

-main focus of Rupali bank credit programme is on financing trade and commerce,
business and industry having productive purpose.

-Credit facilities are also offered to international trade and business, export and import.

-credit programme of the bank also covers development of rural economic activities like
agriculture and livestock, dairy and poultry, fishing and hatchery etc.

-Lone is provided to thrust sectors declared by the government at confessional terms.

-Lending programmes are operated as per guideline of Bangladesh bank through an

effective lending policy and procedure of the bank.

-Lending policy of the bank ensures quick processing, sanctioning and disbursement of
loan all viable sectors.

2.8.4 Rural Credit Programme

Bangladesh is mainly a land of agriculture .A vast majority of our people lives in the
rural areas and their main source of income are agriculture and agro business .To produce
agricultural output, promote agro-business, facilitate agro-based services and sustain
employment opportunities, Rupali Bank Limited is disbursing agricultural loan through
its 542 branches all over the country.

2.8.5 Sectors of Financing:

Rupali bank limited extends credit to the following rural sectors

 Fishery

 Livestock

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  Shrimp culture

 Poverty alleviation programme

 Micro credit

 Agricultural product processing and marketing

2.8.6 Green Banking:

Green banking is a simple word but its magnitude4 is significantly wide covering social
environment and economical aspects. Green bankers think to protect environment and
conserve power and energy in order to ensure a safe world for the next generation. Green
bankers are concerned about sustainable development. They should use their resources
with responsibility avoiding harm to mankind.

2.8.7 Investment Portfolio

Rupali bank Limited. Presently roaming in the following areas of investment

-Bangladesh Government Securities /bonds.

-Treasury bills.

-Grameen bank bonds.

-Shares of listed companies.

2.8.8 Industrial Banking

In order to support the development of industrial sector of the country through active
participation of private and direct foreign investment, Rupali Bank Limited. has taken
appropriate programmes as per industrial policy of the Government. The loan portfolio of
the bank includes sizeable investment of fund towards development of trust industrial

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sectors like textile, jute, leather, leather goods, frozen and semi cooked shrimps,
footwear, knit garments and other Small and Medium Enterprises.

2.8.9 Utility Services

Of various utility bills is one of them. Under this service, the bank benefited customer by
collecting their various utility bills like Telephone bill, water and sewerage bill,
electricity bill etc. free of charges.

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2.9 STRUTURE OF RUPALI BANK LIMITED

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2.10 CONCLUSION

As a bank Rupali Bank has to do a lot of things for the betterment of the country. The
bank is strongly positioned in the market with its core strength. It can catch shareholders
expectations and thus raise their wealth in future through ethical banking and best
pricing. Thus, it has to take initiative so that it can fulfill the desire of the government as
well as people. It will enhance more public services and build up more working teams to
provide the best services to its valuable customers.

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 Chapter- 3

LITERATURE REVIEW

Table of Content

Chapter-3 Literature Review Page No.

3.1 Prelude 23
3.2 Literature Review under Global Context 23-25
3.3 Literature Review under Bangladesh Context 26-29
3.4 Critic and Research Gap 29

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3.1 PRELUDE

A literature review is an evaluative report of information found in the literature related to

ones selected area of study. The review should describe, summarize, evaluate and clarify
this literature. It should give a theoretical base for the research and help the author to
determine the nature of research.

3.2 LITERATURE REVIEW UNDER BANGLADESH CONTEXT

Nasrin and Sarker (2014) have studied on “disbursement and recovery of rural credit of
Rupali bank limited of Rajapur Branch, Gazipur”. The main objective of this study is to
find out the disbursement and recovery performance of rural credit of Rupali bank
Limited in different sectors mainly Agriculture and Industry. This is primary and
secondary data based Research. They found that the coefficients age and education are
not statistically significant but the two variables namely business type and income level
are statistically significant. They suggest making easy the terms and conditions of getting
loans for the borrowers.

Lata (2015) has studied on “Non performing loan and profitability; the case of stake
owned commercial banks in Bangladesh “. The major objective of the study is to find out
the effects of NPLs on profitability of SCBS in Bangladesh considering current situation
of NPLs, comparative position and risk weighted capital adequacy. Secondary data has
been used in preparing this research paper. They found that there is significant negative
effect of NPLs on profitability of SCBS for the study period. They suggest formulating
appropriate rules on lending policy, credit policy, interest rate adjustment, risk
management and strategy etc.

Siddiqua and Zaman (2015) have studied on “Loan recovery and performance of
commercial bank mainly Jamuna bank Janata Bank limited “. The main objective of
study is to highlight the loan recovery system between the mentioned banks. Mainly

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secondary data have been used for this study. It has been found that Jamuna Bank
Limited follows strategies to survive in the competitive market and a Janata bank is
trying to compete the Challenges in the arena of banking business. They recommends that
bank should provide detailed information to the customer about their lending policy.

Parven (2015) has studied on “non performing loans of commercial banks in

Bangladesh”. The aim of this study is to analyze legal aspect to recover loans from
defaulters and the causes and Remedies of Nonperforming loans. Data has been collected
from the various Secondary sources. They found that the highest loan defaults are in the
category of Micro and agricultural credits, followed by term loans/large loans having
maturity of 20 years and more than 20 years. They suggest that management of NPLs
must be multi-pronged, with different strategies pursued at the different stages through
which a credit facility passes.

Sarker (2016) has researched on “Role of banks on Agricultural development in

Bangladesh”. The aim of this study is to determine the role of banks on agricultural
development in Bangladesh. This study has been based mainly on the data from
secondary sources. They found that the bank place on a significant role on agricultural
development in Bangladesh. They recommended that long institutional procedures for
taking loan should be removed by the authorities.

Ali, Rahman and Huq (2014) have studied on “loan disbursement and recovery
performance of Crops and livestock of Rajshahi Krishi Unnoyan Bank (RAKUB) –a case
of blondpur branch, Rajshahi, Bangladesh. The main objective of this study is to find out
the reasons of low loan recovery performance. They used descriptive method of analysis
for this study. They found that the loanee cannot make loan payment in due time for
natural calamities. For this reason the loan collection is not satisfied. They suggest that
the Government should take necessary steps for the better performance of RAKUB.

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Musharraf (2013) In Bangladesh the strength of the banking system is very vital because
the capital market is little developed here. The goal of the credit management is to
maximize the performing asset and the minimization of the nonperforming asset as well
as ensuring the optimal point of loan and advance and their efficient management.
Although the major objective of credit rating is to determine the ability and willingness of
a borrower to pay at the agreed terms, the rating does a bit more than just classifying the
borrowers into ‘pass’ and ‘fail’ categories. Actually the credit portfolio not only
constitutes the bank’s asset structure but also is a vital factor of the bank’s success. He
suggests the banks should act as an intermediary to mobilize the excess fund of surplus
sectors to provide necessary finance, to those sectors, which are needed to promote for
the sound development of the economy.

Lalon (2015) has studied on credit risk management practices in commercial banks of
Bangladesh: “A study on Basic Bank Limited”. The objective of this research is to
examine how bank of Bangladesh especially Basic Bank Limited is efficient in practicing
credit risk Management. Secondary data has been used in preparing this research paper.
They found that the credit risk is an investor’s risk of loss arising from a borrower who
does not make payment as promise. They recommend that BBL should have clear written
guideline for CRM.

Mujeri and Younus (2009) have studied on “an analysis of interest rate spread in banking
sector in Bangladesh”. The aim of this study is to explain the interest rate spread in the
banking sector of Bangladesh using panel data of 48 banks. They found that IRS is
significantly influenced by operating cost and classified loans for state owned commercial
bank. They suggest improving their performance efficiency as the most important tool of
reducing the IRS.

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3.3 LITERATURE REVIEW UNDER GLOBAL CONTEXT

Obamuyi (2015) has studied on “an analysis of the deposits and lending behaviors’ of
banks in Nigeria”. The main objective of the study is to examine the trends of the
deposits mobilization and loans activities of banks in Nigeria. The study made use of
descriptive statistics of trend analysis percentage growth and averages to examine the
deposits and loans performance of the banks. The banks were found to have performed
creditably well in deposit mobilization as well as in granting loans and advances ,despite
various socio cultural and institutional problems in habiting financial sector development
in Nigeria. They suggest the government to make savings attractive in order to positively
influence the liquidity position of the banks.

Zimmerman (1996) found that management decisions, especially regarding loan

portfolio concentration were an important contributing factor in bank performance. A
primary objective of loan portfolio management is to control the strategic risk associated
with a bank's lending activities. Researchers frequently attribute good bank performance
to quality management. Management quality is assessed in terms of senior officers,
awareness and control of bank’s policies and performance. They suggest formulating
appropriate rules on credit policy, interest rate adjustment, risk management and strategy
etc.

Gupta and Jain (2012) have examined on “A study on cooperative banks in India with
special reference to lending practices”. The main purpose of this research is to measure
and compare the efficiency of the cooperative banks of India and to know the satisfaction
level of the customers from banks’ lending policies .They applied descriptive research
method to identify the lending practices of bank. The method used was Questionnaire and
interview of the experienced loan officers. They found that the majority of the respondent
were having housing loan and most of the people prefer to take long term loan which is

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more than three years. They recommends that the bank should adopt the modern method
of banking like internet banking, credit cards, ATM etc.

Selvarajan and Vadivalagan (2013) have analyzed “A study on management of

nonperforming assets in priority sector reference to Indian bank and public sector banks”.
The aim of this study to know about the non-performing assets in Indian bank, Tamil Nadu
and to find out nonperforming assets under the priority sector lending in Indian bank and
compare with public sector banks. They applied descriptive method and used primary data
(collected from the borrowers with the help of questionnaire) and secondary data. They found
that banks have more NPAs in the advances made to priority sector as the borrowers under
priority sector do not have sufficient means to pay the loans. They suggest that Indian bank
should take steps to improve recovery in priority sector advances.

Baesens, B., Setiono, R., Mues, C., and Vanthienen, J. (2003) one of the key decisions
financial institutions have to make is to decide whether or not to grant a loan to a
customer. The purpose of our research is to investigate whether these neural network rule
extraction techniques can generate meaningful and accurate rule sets for the credit-risk
evaluation problem. Credit-risk evaluation is a very challenging and important
management science problem in the domain of financial analysis. Neural networks,
especially, have received a lot of attention because of their universal approximation
property. Clarifying the neural network suggests that making decisions by explanatory
rules that capture the learned knowledge embedded in the networks can help the credit-
risk manager in explaining why a particular applicant is classified as either bad or good.

Gizaw, Kebede and Severia (2015) have studied on “the impact of credit risk on
profitability performance of commercial bank in Ethiopia”. The objective of the study
was to empirically examine the impact of credit risk on profitability of commercial banks
in Ethiopia. They used a Quantitative Research design. They found that credit risk
measures: non performing loan, loan loss provisions and a capital adequacy have a
significant impact on the profitability of commercial banks of Ethiopia. They suggest to

Page | 27
employee a modern credit risk management technique and diversify the earning activity
of their respective bank.

Yaseen (2015) conducted a study on performance management practice and its impact
on employee motivation, loyalty, efficiency and effectiveness in banking sector in
Pakistan. Performance management frameworks are designed with the objective of
improving both individual and organizational performance by identifying performance
requirements, providing regular feedback and assisting the employees in their career
development. In the absence of guidance and feedback in current appraisal system leads
to dissatisfaction amongst employees. She recommends a positive relationship between
loyalty, motivation and effectiveness with true performance management systems should
be made.

Andersen, T., Bollerslev, T., Diebold, F.X., and Labys, P. (2001) It is widely agreed
that, although daily and monthly financial asset returns are approximately unpredictable,
return volatility is highly predictable, a phenomenon with important implications for
financial economics and risk management. The objective of a well-managed risk
management program is to provide a repeatable process for balancing cost, schedule, and
performance goals within program funding. The existence of competing Para metric
volatility models with different properties suggests misspecification; after all, at most one
of the models could be correct, and surely, none is strictly correct.

Araten, M. and Jacobs, M. (2001) When a bank makes a credit commitment, it

provides a borrower both with immediate cash and the future availability of cash.
Safeguarding customer risk, settling outstanding balances and improving cash flow are
three key objectives of credit management that are imperative to founding profitable
success. Credit risk measures, such as expected loss and volatility of loss, are expressed
as percentages of the amount drawn at the time of default. This study estimated the LEQs
on a set of defaulted unused facilities from the bank's historical experience. Risk ratings,
used, and unused amounts were determined for all available periods prior to the default
date.
Page | 28
Jain and Sheikh (2012) have examined, once “a comparative study of loan performance,
NPA and net profit in selected Indian private banks”. This study mainly focuses on the loan
performance of the selected private banks and comparative analysis of the financial
performance of various banks groups and the total private banks. The data for this study has
been collected from the annual reports and accounts which was obtained from the branch
offices and related sides. They found that these are the only banks that provides loans outside
India and also found positive correlation between all the banks and the total banking industry
except Indus land bank. They recommend that bank should provide detailed information to
the customer about their lending policy.

3.4 CRITIC AND RESEARCH GAP

From the above literature review, it is observed that different study has been made on
bank and on loans and advances, but any extensive study on Rupali Bank Limited for the
period of 2010-2018 has not been conducted. So, there is a research gap. For this reason,
the study is very important on this topic.

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 Chapter- 4

METHODOLOGY OF THE STUDY

Table of Content

Chapter-4 Methodology of the Study Page No.

4.1 Prelude 31
4.2 Population 31
4.2 Sample and Sampling 31
4.3 Selection of the Study Period 31
4.4 Variable Selection 32
4.5 Data and Data Collection 32
4.6 Data processing, Analyzing and Interpretation 33
4.7 Ethical Issue of the Study 33

Page | 30
4.1 PRELUDE

Methodology is the systematic, theoretical analysis of the methods applied to a field of

study. It comprises the theoretical analysis of the body of methods and principles
associated with a branch of knowledge.

4.2 POPULATION

There are 59 scheduled banks (which are classified into 6 State Owned Commercial
banks, 3 specialized banks are now operating which were established for specific
objectives like agricultural or industrial development, 41 Private Commercial Bank, 9
Foreign Commercial Bank), one central bank, and 5 non-scheduled banks in Bangladesh.

4.3 SAMPLE AND SAMPLING

Sample is a subset containing the characteristics of a larger population which is used in

statistical testing when population sizes are too large for the test to include all possible
members or observations. Sampling is a process used in statistical analysis in which a
predetermined number of observations taken from a larger population. Purposively
Rupali Bank is selected as sample. To gather primary information from a sample size has
been determined from a population by selecting a sampling technique named judgment
sampling technique which is non probability sampling.

4.4 SELECTION OF THE STUDY PERIOD

The research study has been conducted for the period of 2013 to 2017.

Page | 31
4.5 VARIABLE SELECTION

Various kinds of variables such as Deposit, Loans and Advances, Investment, Classified
loan, Import, Export, SME loan, Operating Profit etc. have been selected for analyzing
the study.

4.6 DATA AND DATA COLLECTION

4.6.1 Primary Data

The primary data has been collected from original sources by an investigation. The
primary data are those which are collected afresh and for the first time and are original in
character.

4.6.2 Secondary Data

Secondary data are those which have already been collected by someone else and which
have already been passed through the statistical process.

In order to generate this report only secondary data has been used. The sources that have
been used to gather and collect data are given below:

Secondary data sources

 Study on Annual Reports of Rupali Bank Limited.

 Relevant file study as provided by the officers concerned.
 Study related books and journals.
 Online data from RBL website.
 Other published sources.

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4.7 DATA PROCESSING, ANALYZING, AND INTERPRETATION

Data processing is concerned with editing, coding, classifying, tabulating and charting
and diagramming research data. The essence of data processing in research is data
reduction. In this study these steps have been completed to reduce data which have
helped to completing this study. Data analyzing is the process of systematically applying
statistical data or logical techniques to describe and illustrate, condense and recap, and
evaluate data. Data analysis has two prominent methods. Such as:

 Qualitative research; and

 Quantitative research.

Qualitative research is primarily explorative research. Quantitative research is used to

quantify the problem by way of generating numerical data or data that can be transformed
into usable variables. In this study growth analysis method has been used.

This research is a Quantitative research. In quantitative studies, it is common to use

graphs, tables, charts, and other non textual elements help the reader to understand the
data.

4.8 ETHICAL ISSUE OF THE STUDY

Ethics are broadly the set of rules, written and unwritten, that govern our own and others
behavior. There are ethical guidelines need to follow as an evaluator. There are 4 key
ethical issues related to study. Such as

 Utility: Evaluation should address important questions, provide clear and

understandable results and include meaningful recommendation.

 Feasibility: Evaluation should be realistic and practical, so that they can be

completed in a time- cost efficient manner.

 Propriety: Evaluation should be legal and ethical.

 Accuracy: Information should be collected analyzed, reported and interpreted

accurately and impartially

Page | 33
 Chapter- 5

DATA ANALYSIS AND INTERPRETATION

Table of content

Chapter-5 Data Analysis and Interpretation Page No.

5.1 Prelude 35
5.2 Growth Analysis 35-45

Page | 34
5.1 PRELUDE

Data analysis is a process of inspecting, cleansing, transforming and modeling data with
the goal of discovering useful information, suggesting conclusion and supporting
decision making.

5.2 GROWTH ANALYSIS

Rupali Bank Limited has been able to achieve desired business success also in 2018
under the prudent and time-worthy guidelines of the board directors. Effective planning
and steps of the management along with concerted efforts of staff of all level spurred the
success. Like other banks, Rupali Bank also operated its business climate of the country.
The bank has been able to continue its success in almost every index except a few.

5.2.1 Deposit

The Bank achieved a stable deposit based in the first years .The deposit of the bank in
2013, 2014, 2015, 2016 and 2017 were tk 17795.58 crore, Tk 22165.68 crore, Tk
25382.96 crore, Tk 27911.60 crore, and 31948 crore respectively. The growth rate was
30.28% in 2013, 24.56% in 2014, 14.51% in 2015, 9.96% in 2016, and 14.46% in 2017.

Page | 35
 Table- 3

Presentation of growth of Deposit

Year Deposit Growth rate (based

on previous year)

2013 17795.58 30.28%

2014 22165.68 24.56%

2015 25382.96 14.51%

2016 27911.60 9.96%

2017 31948 14.46%

Source: Annual report of RBL during 2013-2017

Figure-1
Graphical presentation of Deposit

Growth of Deposit
35.00%

30.00%

25.00%

20.00%

15.00% 30.28%
24.56%
10.00%
14.51% 14.46%
5.00% 9.96%

0.00%
2013 2014 2015 2016 2017

Growth of Deposit

Source: Table- 3

Page | 36
5.2.2 Loans and advances

The loans and advances from 2013 to 2017 were Tk 9064.16 crore, Tk 10742.63 crore,
Tk 12501.19 crore. Tk 14251.50 crore, Tk 17515.04 crore and 20667.27 crore
respectively. It was not possible to disburse additional loan crossing the limit as set by a
compulsion under a MOU signed with the Bangladesh Bank through Rupali bank had the
opportunity. The growth rates of the bank in this area between 2013 and 2017 were
18.51%, 16.37%, 14.00%, 22.90% and 18.00% respectively.

Table-4

Presentation of growth of loans and advances

Year Loans and Growth rate (based on

advances (in previous year)
crore)

2013 10742.63 18.52%

2014 12501.19 16.37%

2015 14251.50 14.00%

2016 17515.04 22/.90%

2017 20667.27 18.00%

Source: Annual Report of RBL during 2013-2017

Page | 37
 Figure-2

Graphical presentation of Growth of Loans and Advances

Source: Table-4

5.2.3 Investment

The total investment of the bank under a stable investment climate between 2013 and
2017 were Tk 3925.31 crore, Tk 6822.01 crore, Tk 8265.42 crore, Tk 7965.12 crore and
Tk 6840.02 crore respectively.

Page | 38
 Table-5

Growth of Investment

Year Investment( in crore) Growth rate

(based on
previous year)
2013 3925.31 47.42%

2014 6822.01 73.80%

2015 8265.42 21.16%

2016 7965.12 (3.63%)

2017 6840.02 (14.13% )

Source: Annual Report of RBL during 2013-2017

Figure-3

Graphical presentation of Growth of Investment

INVESTMENT
Investment

9000
8000
7000
6000
5000
4000
3000
2000
1000
0
2013 2014 2015 2016 2017

Source: Table-5
Page | 39
5.3.4 Classified loan

Import

The import businesses of the bank in 2013, 2014, 2015, 2016 and 2017 were Tk 6516.51
crore , Tk 7798.49 crore , Tk 11987.70 crore, Tk 10801.36 crore and 13210.01 crore
respectively. The import business of the bank between 2012 to 2015 rose significantly.
However, the import trade declined in 2016 in compare with 2017.

Figure-4

Graphical presentation of Import

Export

3000

10801.36
2500 13210.01
11987.70
7798.49
2000 6516.51

1500

1000

500

0
2013 2014 2015 2016 2017

Source: Annual report of RBL during 2013-2017

Export

The Export businesses of the bank between 2013 and 2017 were Tk 1817.08 crore , Tk
1941.31 crore , Tk 2162.78 crore, Tk 2500.45 crore and Tk 2298.97 crore respectively .
The export business marked 17.19% in 2013, 6.84% in 2014, 11.41% in 2015, 15.61% in
2016 against the previous years.

Page | 40
 Figure-5

Graphical presentation of Export

Source: Annual report of RBL during 2013-2017

Table- 6

Presentation of Classified loan

Types of loan Import (in crore) Export (in crore)

2013 6516.51 1817.08

2014 7798.49 1941.31

2015 11987.70 2162.78

2016 10801.36 2500.45

2017 13210.01 2298.97

Source: Annual report of RBL during 2013-2017

Page | 41
5.3.6 Operating profit

The operating profits of the bank from 2013 to 2017 were Tk 205.26 crore , Tk 252.70
crore and Tk 250.20 crore, (88.78) crore and 508.52 crore respectively .

Table-7

Presentation of operating profit

Year TK (in crore) Growth rate (based on

previous year)

2013 205.26 ___

2014 252.70 23.11%

2015 250.20 (0.99%)

2016 (88.78) (135.48%)

2017 508.52 (672.79%)

Source: Annual report of RBL during 2012-2016

Page | 42
 Figure-6

Graphical presentation of Operating Profit

Source: Table-7

5.3.7 SME loan

The bank is disbursed SME loan since 2011 at both personal and institutional level to
achieve national sustainable economic growth and also to eradicate unemployment and
on the other hand, it is also creating permanent employment opportunities. Besides, there
remains a privileged SME facility for women entrepreneurs.

Rupali bank playing a significant role in countries economy and employment through
disbursing loan in SME sector.

Page | 43
 Table-8

SME business of Bank

Year SME loan Disbursement Entrepreneurs Woman

outstanding entrepreneurs
(in crore) (in person)
(in person)
(in crore)

2014 987.42 275.07 11529 186

2015 943.69 214.74 1261 369

2016 1079.10 240.56 2022 285

2017 1582.82 699.89 6179 437

Source: Annual Report of RBL 2014-2017

5.3.8 Rupali Bank loan recovery drive

Defaulted loans in the state owned Rupali Bank sharply increased to TK 2341 crore in
fiscal year 2015-16 from TK 790 crore in FY 2014-2015 as recovery of money lent out
was pitiably low or slow. This bank often flowed the process while sanctioning loans,
especially to the industries sector, and failed to adjust disbursement against recovery.
Rupali Bank had TK 92 crore in excess capital in 2010. But at the end of year 2015 the
amount of defaulted capital stood at TK 228 crore- gobbling up the excess capital and
showing the banks continuing plight. Rupali bank global offices gave huge loan to some
industries which their owners mostly did not pay back. Also the borrowers were not
pursued appropriately to return the money. Major defaulters include:

 Mother Textiles
 Madaripur spinning mills
 Benetex mills

Page | 44
Mother Textiles owned TK 634 crore, Madaripur Spinning Mills TK 394 crore and
Benetex mills TK 250 crore to the Rupali Bank. However, the commercial Audit
Authority (CAA) under the office of the comptroller and auditor General of Bangladesh
advised Rupali Bank authority to recover the loans against the L/C money of the
defaulted owners. But this action did not mature allegedly for apathy of the concerned
division. CAA also planned to file writ in court against NasrinJaman Knitwear Limited to
recover TK 130 crore, Hajji Fashion Limited for Tk 11 crore, Tasfia Enterprise Limited
for TK 4 crore, Mustrecs Industries for TK 16 crore and Samutex Fashion Limited for TK
3 crore. Managing Director M. Farid Uddin, Who joined on March 18, 2010, had 3 time
extensions to his job till July 6, 2016. Much of the defaulted loans had been sanctioned
during his tenure, it is alleged. A senior officer of Rupali Bank told the Daily observer
that Bangladesh bank was expected to introduce a new system they believe will be
dynamic in recovering the bad debts. “This will create a positive situation in the bank,”
said the officer requesting anonymity. (Source: Journal of Daily Observer, 13 July, 2016)

Page | 45
 Chapter- 6
FINDINGS, RECOMMENDATIONS AND
CONCLUSION

Table of Content

Chapter-6 Findings, Recommendation and Conclusion Page No.

6.1 Prelude 47
6.2 Findings 47
6.3 Recommendations 48
6.4 Conclusion 49

Page | 46
6.1 PRELUDE

A finding is information that is discovered as the result of research into something.

Recommendation is a suggestion about what should be done. A conclusion is the last
paragraph in one’s research paper.

6.2 FINDINGS

From the aforesaid study a number of findings can be disclosed. In this chapter major
findings are being stated:

 Loan disbursement procedure takes longer time than other banks that may cause
losing clients.
 Limited power of branch manager in case of sanctioning loans.

 Loans and advances are not widely disbursed.

 Paper based works are still existed in branch that takes longer times in case of
processing loan application.

 Investment has been increased year by year.

 Loan disbursement amount has been ups and downs in various years.

 Though some defaulted loan has been found, recovery system has been improved.

 Though growth rate has been increased in 2013, it has been decreased the next
years.
 The loans and advances amount is high in 2017 than all other years.
 Rupali bank operated its business under the overall business climate of the
country. The bank has been able to continue its success in almost every index
except a few in 2017.
 Women entrepreneurs are less than men entrepreneurs in the case of SME loan.

 Rural loan has helped to increased productivity.

Page | 47
6.3 RECOMMENDATIONS

In order to get competitive advantage and to deliver quality service, Top management
should try to modify the services.

 For customers convenience in Rupali Bank Limited should provide more credit
officer to investigate the client financial position;

 Rupali Bank Limited should continuously strive to monitor the loan sanctioning
procedure to improve current position;

 The credit proposal evaluation process and time should be shortened;

 Rupali Bank Limited should increase its finance on diversified projects to achieve
more clients;
 Rupali bank limited should increase its loan products to compete in the market,

 Rupali bank should always monitor the performance of its competitors in the field
of loan and advance; and

 Time consumed at service level should be minimized at optimum level.

Page | 48
6.4 CONCLUSION

Rupali Bank Limited emerged as the largest public Limited Banking Company of the
country. Rupali Bank Limited is one of the leading commercial banks and it has various
divisions to perform various activities. As a bank, Rupali bank limited has to do a lot of
things for the betterment of the country. The bank is strongly positioned in the market
and with its core strengths it can match shareholders expectation and thus raise their
wealth in future through ethical banking and best pricing. Thus it has to take initiative so
that it can fulfill the desire of the Government as well as people. It will enhance more
public services and build up working teams to provide the best services to its valuable
customers. The credit department now performs relatively better than previous as they
better but precious information about this. Rupali Bank lends individual, private sector as
well as public sector enterprise. Bank is using many alternatives for recovery of problem
loan.
The efficient import team, export team and remittance must be formed and performed
duties properly. More training computerization, data collection, market analysis and
swiftness in servicing are essentially required.

Page | 49
 Chapter- 7

BIBLIOGRAPHY

Table of Content

Chapter-7 Bibliography Page No.

7.1 Websites
7.2 Annual Reports
7.3 Books & Journals

Page | 50
7.1. WEBSITES

 https://www.rupalibank.org/
 https://en.wikipedia.org/wiki/Rupali_Bank

7.2 ANNUAL REPORTS

• Annual Report of RBL 2013, Dhaka, Bangladesh

• Annual Report of RBL 2014, Dhaka, Bangladesh

• Annual Report of RBL 2015, Dhaka, Bangladesh

• Annual Report of RBL 2016, Dhaka, Bangladesh

• Annual Report of RBL 2017, Dhaka, Bangladesh

7.3 BOOKS & JOURNALS

Ali, Rahman and Huq, (2014). Loan disbursement and recovery performance of crops

and livestock of RAKUB in Bangladesh. Global journal of management and

Business Research, Vol 14(5), pp. 3-10.

Ayesha Yaseen (MS Scholar) (2015) Performance Management Practices And Its Impact

On Banks’ Performance In Pakistan. International Journal of Human Resource

Studies. Vol. 5, No.

Baesens, B., Setiono, R., Mues, C., and Vanthienen, J. (2003) Using neural network rule

extraction and decision tables for credit-risk evaluation. Management Science,

49(3), 312–329.

Page | 51
Danko (1996). Factors influencing community bank performance in California. Federal

ReserveBank of San Francisco1: 26-41.

Dr. Dhiraj Jain, Ms Nasreen Sheikh (2012) A COMPARATIVE STUDY OF LOAN

PERFORMANCE, NPA AND NET PROFIT IN SELECTED INDIAN PRIVATE

BANKS. International Journal of Marketing, Financial Services & Management

Research. Vol.1 Issue 9, September 2012, ISSN 2277 3622

Gupta and Jain (2015). Cooperative bank in India with reference to lending practices.

International Journal of Scientific and Research Publications,Vol. 2(10), pp. 50-

57.

Harris (2010) Efficient banking under interstate branching, Journal of Money, Credit

and Banking, 28, 1045-1071.

Hill (2004).The performance of banks in postwar Lebanon, International Journal of

Business, 9(3), 259-28.

Ketchum (2005), “Corporate Finance.” McGraw- Hill Inc., 7th Ed.

Lata (2015). Non-performing loan and profitability of state owned commercial banks in

Bangladesh. World Review of Business Research, Vol 5(3), pp.171-182.

Michel Araten and Michael Jacobs Jr (2001) Loan equivalents for revolving credits and

advised lines. The RMA Journal, 34–39.

Million Gizaw, Matewos kebede, and Sujata (28 January, 2015) The impact of credit risk

on profitability performance of commercial banks in Ethiopia. African journal of

Business Management. Vol 9 (2), pp. 59-66.

Page | 52
Musharraf (2013). Credit assessment practice of a commercial bank in Bangladesh.

International Journal of Economics, Finance and Management sciences, 1(6),

382-387.

Mustafa K. Mujeri, Sayera Younus (2009) An Analysis of Interest Rate Spread in the

Banking Sector in Bangladesh. The Bangladesh Development Studies. Vol. XXXII,

December 2009, No. 4

Nasrin and Sarker (2014). Disbursement and recovery of rural credit on Rajapur branch

of rupali bank Limited. World Review of Business Research, Vol 16(11), pp. 15-

23.

Obamuyi (2015). An analysis of the Deposits and lending Behaviors of banks in Nigeria.

International journal of Engineering and management services, Vol. 4, pp; 46-54.

Palane (2012). Measurement of bank performance in Greece.South-EasternEurope

Journal of Economics, 1, 79-95.

Parvin (2015). Non-performing loans of commercial banks in Bangladesh .MPRA, 25(2),

50-56.

Raad Mozib Lalon (2015) Credit Risk Management (CRM) Practices in Commercial

Banks of Bangladesh: “A Study on Basic Bank Limited.” International Journal of

Economics, Finance and Management Sciences. Vol 3(2), pp: 78-90

Sarker (2016). Role of banks on agricultural development in Bangladesh. International

journal of Ecology and Development Research, Vol 1(1), pp. 10-15

Page | 53
Selverajan and Vadivalagan (2013). Management of non-performing assets in priority sector

references to Indian bank and public sector banks. Global Journalof Management

and Business Research, 13(1), 45-60.

Siddiqua and Zaman (2015). Loan recovery and performance of commercial bank.

Journal of Observer, Vol. 9(6), pp. 3-14.

Torben G . Andersen, Tim Bollerslev, Fra ncis X. D iebold and Paul Labys (2000) The

distribution of realized exchange rate volatility. Journal of the American

Statistical Association, 96, 42–55.

Wiese 2005), “Fundamentals of Financial Management”, Pearson Education Limited,

12th Ed.

Zimmerman (1996) The Determinants Of European Bank Profitability. International

Business & Economics Research Journal. Volume 3, Number 6

Page | 54