Internship Report

On
“Performance analysis of
Commercial Bank A Study ”

on ............
A

Contents
Prepared For..........................................................................................................................................i
Mr. Md. Anhar Sharif Mollah.............................................................................................................i
(Assistant Professor)...............................................................................................................................i
Department of Business Administration.................................................................................................i
Faculty of Business & Entrepreneurship.................................................................................................i
Daffodil International University............................................................................................................i
Prepared By...........................................................................................................................................i
Department of Business Administration.................................................................................................i
Faculty of Business & Entrepreneurship.................................................................................................i
Daffodil International University............................................................................................................i
Mr. Md. Anhar Sharif Mollah............................................................................................................ii
(Assistant Professor)..............................................................................................................................ii
Department of Business Administration................................................................................................ii
Faculty of Business & Entrepreneurship................................................................................................ii
Daffodil International University...........................................................................................................ii
Department of Business Administration................................................................................................ii
Faculty of Business & Entrepreneurship................................................................................................ii
Daffodil International University...........................................................................................................ii
EXECUTIVE SUMMERY...................................................................................................................iv
EXECUTIVE SUMMERY...................................................................................................................vi
Chapter-02 Overview of Banking Industry......................................................................................vi
Literacy Review....................................................................................................................................vi
Chapter-03 Financial Performance Analysis....................................................................................vi
Chapter-04 Recommendation, Conclusion.......................................................................................vi
1.1 Introduction...................................................................................................................................1
Chapter-02...........................................................................................................................................3
Overview of Banking Industry...........................................................................................................3
2.6 Literacy Review.............................................................................................................................5
Chapter-03...........................................................................................................................................8
Financial Performance Analysis.........................................................................................................8
3.1 Financial Performance Analysis...................................................................................................8
Turnover ratios..................................................................................................................................25
Trend analysis of nonperforming loan.............................................................................................32
 Sub-standard loan......................................................................................................................33
3.3 Scope and Limitation of E-Banking in Bangladesh...................................................................38
3.4 Literacy review of non-performing loan of Bangladesh...........................................................38
3.5 Present Status of Non – Performing Loans................................................................................38
Chapter-04.........................................................................................................................................38
Recommendation, Conclusion:.........................................................................................................38
Recommendation...............................................................................................................................38
Conclusion:........................................................................................................................................38
 Internship Report
on

“Performance analysis of Commercial Bank”

Prepared For
Mr. Md. Anhar Sharif Mollah
(Assistant Professor)
Department of Business Administration
Faculty of Business & Entrepreneurship
Daffodil International University

Prepared By
Ahmed Sabbir Himu
ID: 163-11-375
Major in Finance
Program: BBA
Department of Business Administration
Faculty of Business & Entrepreneurship
Daffodil International University

Submission of Date: 03-10-2020

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 LETTER OF TRANSMITTAL

30, September, 2020

Mr. Md. Anhar Sharif Mollah

(Assistant Professor)
Department of Business Administration
Faculty of Business & Entrepreneurship
Daffodil International University

Subject: Internship Report on “Performance analysis of Commercial Bank

It is my great pleasure to present the "Commercial Banking Performance Analysis" report

that you have assigned me.

It has been a great learning experience for me to prepare a recipe. I have done my best to
complete the preparation of this recipe. Any glitches or inconsistencies will occur when I
am new to this.

I have tried to make each and every one of them relevant to my topic and I have discussed
everything I have learned from this topic. It would be great for me, if this recipe could serve
its purpose.

Sincerely Yours,

.............................

Ahmed Sabbir Himu

ID: 163-11-
Major in Finance
Program: BBA
Department of Business Administration
Faculty of Business & Entrepreneurship
Daffodil International University

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 ACKNOWLEDGEMENT

I am a student at Daffodil International University. I am completing my work this quarter and I

am learning many things during this time such as, understanding of bank operations, the impact
of government in banks, various types of banks, identify various financial, compare private
businesses with foreign ones. The company's understanding of liquidity, long-term equity
correlation, changes in returns, profit margins and current state of the loan borrowing culture in
Bangladesh. I am particularly keen on learning about bank banking and DBBL current affairs.
They have a positive impact on our daily lives and will continue to influence our future. Now I
am going to submit a report on ‘‘Overall Performance Analysis of Commercial Bank’’.

So I am obliged to my honorable faculty.

Finally, I will present a report on a “Structure & Analyze the overall performance of
Commercial Bank”.

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 EXECUTIVE SUMMERY

The advertising work alone cannot make the student complete the real business; Therefore, it is

a good opportunity for students to learn about real life through this work. A report shall be

developed to the needs of the school and the organization. The theme of the report is "Business

Market Research." The main purpose of the map is clearly defined by the content of the map.

The report identifies financial institution situations in our country.

This article gives a general overview of the differences. The first section discusses the

direction, goals, objectives, limitations, limits and patterns of learning. The main purpose of the

report is to identify the Overall Performance and their positive results over the last year. The

second section describes the bank, including the bank in Bangladesh, the bank, the bank, the

special bank, the commercial bank, the foreign bank, the bank. history of the Islamic bank, its

ideas, strategies, activities and activities.

The three strengths of financial education. It includes many different labels from different

materials that deal with the companies in our country. For example, we try to focus on the

defense, the path, the development, the economy of our country. These sentences are written by

different professionals from our country such as college professional, financial institution and

financial company.

Sections four and five of the report discuss employment and financial success. Financial

performance analysis is the process of identifying a bank’s strengths and weaknesses by

analyzing the relationships in the financial statements and balances. Analyze financial

performance that predicts the future growth of the bank and the conditions of the bank. By

reviewing the financial statements, we can easily understand the function and operation of the

bank. This analysis can be developed by owners, managers, participants, and professionals.

Performance assessment can be done in several ways. In this article, I am conducting a

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 financial performance assessment based on metrics. Such as analysis of comparisons, safety

time comparison, current comparison, speed measurement, cash flow measurement. This helps

the analysis to see the true function of the bank and also how it performs better than before.

The sixth section of the report looks at the current state of the mortgage situation and culture of

Bangladesh. Bad loans or well-established loans are divided into three categories: long-term

loans, bad loans, and bad loans. Here I talk about this type and I present the current status of

this type of loan in our country.

Comparative analysis is a scientific study that predicts the future well-being of current and past

data. Assessing progress provides an idea of the future of past performance. Here we work for

five years from 2015 to 2019 and predict that the lending will change for the two years 2019

and 2020.

Section five of the report identifying the issue discussed the agreement. That helps the bank to

run better than before

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 Table of Contents

LETTER OF TRANSMITTAL ii
ACKNOWLEDGEMENT iii
iv-v
EXECUTIVE SUMMERY
Chapter- 01 Introduction
1.1 Introduction 01
1.2 Objective of the Study 01
1.3 Methodology of Study 02
1.4 Limitations of the study 02
Chapter-02 Overview of Banking Industry
2.1 Bangladesh Bank 03
2.2 State-Owned Commercial Bank 03
2.3 Specialized Bank 03-04
2.4 Private Commercial Bank 04
2.5 Foreign Commercial Banks 04
2.6 Literacy Review 05-08
Chapter-03 Financial Performance Analysis
3.1 Financial Performance Analysis 09
3.2 Ratios Analysis 09-38
3.3 Scope and Limitation of E-Banking in Bangladesh 38
3.4 Present Status of Non – Performing Loans 39
3.5 Present Status of Non – Performing Loans 39
Chapter-04 Recommendation, Conclusion
Recommendation 40
Conclusion 41
Reference 42

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 Chapter- 01
Introduction
1.1 Introduction

Modern stocks show that competition has started everywhere, including in the banking sector
and its contribution to the Bangladesh economy. Using the experience in the field, we will be
able to learn about the real life of bank operations in Bangladesh. Banks vary in the number of
banks in our country. They work across the country and provide different services to people.

Company business has contributed greatly to the economy of our country. If the financial
system of the company faces uncertainty, our national economy will face instability. Here in
this report I will identify the performance of bank operations as five privet businesses in our
country. There is Dhaka Bank, the Financial Bank, the Dutch Bangla Company, Bank Asia and
IFIC Bank.

1.2 Objective of the Study

The purpose of this report is to complete part of the success of the BBA program by gathering
experience in sales management, loan management, and Bank Audit. The experience of this idea
provided an opportunity to work on my experience with previous experience.

I. Review the current status of our financial services.

II. Analyze the status of Current and long-term comparisons in our banking operations.

III. Review the current earnings of our banking business.

IV. Check the current status of incomplete loans in our bank operations.

V. To highlight the transformation of the "startup loan crisis" in Bangladesh.

VI. To pre-screen loans at commercial banks.

The Project study is undertaken to analyze and understand the financial literacy of general
people.

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 1.3 Methodology of Study:
The research methodology of the study has been enumerated below:

Sources of Data and Data Collection:

The data was compiled from several secondary sources like the annual report, research on
individuals, different data, newsletters of different organizations, Bangladesh Bank Financing
Hard Days Capital.

1.4 Limitations of the study:

The limitations of the study are

1. This study did not address the main topics and did not post.

2. The major problem encountered when conducting the research was the inability
of the important data.

3. Time constraint.

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 Chapter-02
Overview of Banking Industry
A bank is a financial institution whose main goal is to move money from the surplus to a
meager room and generate interest. Without a doubt, it plays an important role in predicting the
economy and poverty of the country. Banking industry in Bangladesh is mixed and includes
banking industry, private and foreign. After independence, the banking industry in Bangladesh
started with Bank Bank, 4 national investment banks, 2 state-owned special banks and 3 foreign
banks. code. In the 1980s, the banking industry underwent significant expansion with the advent
of private Bank overview in Bangladesh.

2.1 Bangladesh Bank

The Bank of Bangladesh, the central bank and the chief financial officer of the country was
established on December 16, 1971. Currently, it has nine offices in various ways. The country is
divided into two capitals, namely, Motijheel and Sadarghat, two in the division of Rajshahi,
namely Bogra and Rajshahi, and one in each of the five divisions, namely Chittagong, Khulna,
Sylhet, Barisal and Rangpur. The Bank of Bangladesh is responsible for all aspects of business
(such as loan regulation, bank supervision and supervision, financing, payments and money
management, government agencies). Bank, hedge, protect all credit information) of bank
operations.

2.2 State-Owned Commercial Bank

Bangladesh has four state-owned banks. These banks are regulated by the government. These
banks began operations after independence. Its main purpose is to provide a wide range of
services to people. The four state-owned banks are Janata Bank Ltd, Sonali Bank Ltd, Rupali
Bank Ltd and Agrani Bank Ltd.

2.3 Specialized Bank

After becoming independent, we now have two specialized banks in our country. There are
Krishi Bangladesh and Bank Shilpa Bank. Bank Krishi Bank is divided into two parts, one is
Rajshahi Krishi Unnayan Bank (RAKUB) for Rajshahi division and the other is Bank Krishi
Bank for the other part of Bangladesh in 1987. Bank of Small Industries and Commerce

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 Bangladesh Ltd. BASIC was established as a private bank to support small and medium-sized
businesses in 1988. The Government of Bangladesh took over BASIC in 1993 and declared it a
specialty bank. Bangladesh Shilpa Fund merged with Bangladesh Shilpa Rin Sangsta (BSRS) in
2010.

2.4 Private Commercial Bank

The local banking companies that controlled the banks in Bangladesh during this time. More
than fifty percent of all assets and savings are managed by a private bank. PCBs in Bangladesh
have been rapidly traded at the expense of state-owned enterprises (SCBs) and now account for
over 59% of deposits, while for SCBs it is only 28% and protection. of PCB assets is 58%,
while in SCB it is only 29%. Currently, more than thirty banks do their business in our country.
Some of the best known companies are Bank Asia Limited, BRAC Bank Limited, Dhaka Bank
Limited, Dutch-Bangla Bank Limited.

2.5 Foreign Commercial Banks

We now have nine foreign trade companies in our country. Overseas banks have suffered
from a lack of remittances. Their activities are restricted to capital and some city offices.
They seem to focus on local businesses and do not enjoy good services for many users. Their
main investment is loans for various types of business, letter of credit (LC) and so on.

Islamic Banking in Bangladesh:

Bangladesh has eight Islamic banks, while many non-Islamic banks have Islamic banks based
on their traditional practices. As of 2017, Islamic banking services, led by Islamic Bank
Bangladesh Ltd, control 20% of Bangladesh deposits. Bangladesh operates the largest Islamic
fund in the world. According to a Bangladeshi government survey, the Islamic service
company has received a recognition of 84% of the country's population.

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 2.6 Literature Review

According to (ASA University Review, Vol. 7 No. 1, January-June, 2013 Review of the
performance of the Bangladesh banking industry: a comparative comparison) Bangladesh
There is a mix of banking procedures. We see in our country different banks (such as state
regulation, private sector, foreign banks) working side by side. In recent decades, the stress
on our financial system has increased more and more at home and abroad to make it more
profitable. At the same time, according to research (9 ASA University Survey, Vol. 7 No. 1,
January-June, 2013 Study on Private Business in Bangladesh Mihir Kumar Roy * Sazzad
Hossain Khan **) We see the banking sector of Bangladesh is with after the foreign financial
market. Bangladesh’s banking industry has become an attractive destination for both
domestic and foreign participants. There is competition from banks at home and abroad.
These topics were about the success of the industrialization process in Bangladesh.

 Capital Adequacy

Capital adequacy It refers to the financial strength of a bank, usually expressed as a comparison
of its capital and total assets. Investment interest focuses on the entire investment portfolio of
the bank and the protection of depositors and other debtors against the losses that the bank may
incur.

The researchers found that every year, from 2004 to 2011, the profit margin of foreign banks
was higher than that of private banks. What worries about the performance of foreign-invested
banks is better than domestic financial institutions.

 Asset Quality

Product quality is an important measure of the strength of the shoreline. The most important
indicator of effective home equity in mortgages is the comparison between non-performing
loans (non-performing loans) and total loans.

The researchers found that every year from 2004 to 2011, the ratio of non-performing loans
to foreign financial institutions was lower than that of domestic financial institutions. In
2010, non-performing loans of private financial institutions were 3.2 percent and at the same
time, non-performing loans of foreign financial institutions were 3.0 percent. is lower than
the financial market. What worries about the performance of foreign-invested banks is better

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 than domestic financial institutions.

 Management Quality
The capacity / efficiency of bank management can be measured with the help of certain
notices. Good management and expertise are key to the continued strength and growth of the
bank. We can not draw conclusions about the basis of quantity management, but we must
make statements based on good governance. Management needs to have some knowledge of
income, expenses, interest, policies, and then it has become a good management. We can see
that the member of the management of a foreign bank is more familiar, comparing the expert
with the member of the private bank.

 Earning Ability

There are many indicators of earnings and performance, but the most representative and
widely used indicator is Return on Equity (ROA), which is supplemented by Return on
Equity (ROE). ).

The researchers found that each year, from 2004 to 2011, the return on investment (ROA) of
foreign banks was higher than that of private banks. Recoveries from private bank assets
were 1.6 percent, and foreign-invested banks were the percentage in 2011. The performance
of companies doing Foreign investment has been better than specialized financial institutions.

Return on equity

Researchers estimate that annually, from 2004 to 2011, the return on investment (ROE) of
foreign banks was higher than that of private banks. What worries the performance of a
foreign-invested bank is better than that of a private-sector bank. At the same time, it attracts
people to invest in those banks.

 Liquidity

The researcher found that every year from 2004 to 2011, the profit margins of foreign banks
were higher than those of private banks. In general, foreign banks have liquid assets 1.5 times
larger than private banks in our country. What worries foreign banks is that they can easily do
business with the consumer compared to private home companies and will not face the hassle
of payment of the assets. solutions, such as cash, to individuals and consumers.

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According to (ASA University Survey, Vol. 7 No. 1, January-June, 2013) Study on Commercial
Real Estate in Bangladesh Mihir Kumar Roy, Sazzad Hossain Khan) these studies Bangladesh
bank operations are far behind foreign banks in many areas. The. Examples of these surveys are
users of a leading ten-story home business from Dhaka City at the time of data collection. Pay for
all bank users who make regular deposits and withdrawals on a temporary basis. The sample size
is 80 in this study. For the collection of research data send questions of the people. After
collecting the data, measuring the data they make some assumptions.

 Hypothesis 1

There is a significant relationship between the efficiency of each service provider and the
reputation of the banking industry in Bangladesh.

The results of the valuation analysis showed that the overall quality of the bank services was
good and was associated with good bank performance (r = 0.809, p <0.01). It is clear that
there is a positive impact on good performance and reputation, because if people get the best
service from the bank, it will recommend this bank for others, so the reputation has improved.
Foreign banks try to regulate the international standard for providing services to customers.
Thus, customers get more for foreign banks compared to home-based banks. Thus, the
emergence of interpersonal relationships provides support for thinking 1.

 Hypothesis 2

There is a significant correlation between the quality of the product and the name of the bank
benefiting from the banking business in Bangladesh.

The results of the analysis show that the overall earnings of the financial institutions are good
and are related to the financial performance of the banks (r = 0.742, p <0.01). The good
profits and reputation of foreign-invested banks market internationally. Therefore, people can
believe and trust that foreign-invested banks are compared with more of the domestic
financial institutions. Thus, the emergence of interpersonal relationships provides support for
thinking 2.

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  Hypothesis 3

There are significant relationships between operating companies and the bank's reputation in
the banking industry in Bangladesh.

The results of the correlation analysis show that the business relationships are positive and
weak compared to the reputable banks (r = 0.362, p <0.01). Because community work
focuses on the relationship management and involvement of companies for health, which
leads to a better understanding of consumers. Foreign-invested banks spend more money
compared to local specialized banks for international relations organizations. It creates
beautiful images in people's minds. Thus, the emergence of interpersonal relationships
provides support for thinking 3.

After reviewing these two reports, we can say that the success of the foreign trade has been
better than that of the private sector in our country. Here, in this report, I also focus on the
performance analysis of the basis of the specific business model for the analysis of the ratio
of some aspects of some institutions private money in our country

Chapter-03
Financial Performance Analysis

3.1 Financial Performance Analysis

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 Financial performance analysis is the process to identify a bank's strengths and weaknesses
by assessing the accuracy of the relationship between the terms of income and loss. and
balance sheet. An analysis of the financial performance that predicts the future growth of the
bank and its impact. By reviewing the financial statements we can easily understand the
function and operation of the bank. This analysis can be developed by owners, managers,
divisions and professionals. The assessment of financial performance can be based on several
factors. Here, in this report, I analyze the financial performance based on the analysis of the
report.

3.2 Ratios Analysis

Financial performance analysis is the process to identify a bank's strengths and weaknesses by
assessing the accuracy of the relationship between the terms of income and loss. and balance
sheet. An analysis of the financial performance that predicts the future growth of the bank and
its impact. By reviewing the financial statements we can easily understand the function and
operation of the bank. This analysis can be developed by owners, managers, divisions and
professionals. The assessment of financial performance can be based on several factors. Here, in
this report, I analyze the financial performance based on the analysis of the report.

Liquidity ratios

Poor performance is even more important when using comparison books. This focus can be
made internally or externally. A simple utility bill identifies a company able to pay its costs
and security costs by calculating the cost, including current numbers, speed ratings and
accuracy. operate enough money. Current expenses are measured to identify liquid assets that
can cover short-term expenses in an emergency. Penalties are often used to analyze
bankruptcy and mortgage information to assess further problems.

Electricity costs are a few items by which we can measure the cost of an organization. Here
we focus on some instruments of simple measurement and measure the success of "Dhaka
Bank, BRAC Bank, Dutch Bangla Bank, Bank Asia, IFIC Bank". Here we present some tips
and tricks and procedures of the project and we talked about it. Like-

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 Ratio Formula Definition

Current CL / CA The current report is a liquidity report that measures a

ratio company's ability to pay short-term and long-term
obligations and liabilities

Quick ratio (C.A-Inventory)/C. The quick report identifies the company's ability to meet
L its short-term obligations and the loan with its most
liquid assets.

Cash ratio
Cash/Current The cash ratio shows the ratio of a company's total cash
liability and cash equivalents to its current liabilities.
Net
Current Assets - Net working capital shows the difference between a

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 Working Current Liabilities company’s current assets and current liabilities.
Capital

Borrowed
funds to
total
assets fixed deposit/ Core deposits refers the deposits that form a

Core total assets stable source of funds for a lending bank

deposit to
total
assets Total loan/Total Loan to deposit ratio refers the bank’s total loan to

Loans to deposit its deposits for a specific period.

deposits

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 (short term debt Funds borrowed from total assets refer to the total
+ long term
amount of debt relative to assets
debt)/total assets

 Current Ratio

The current statement is a statement of financial statements that measures where the company
is able to cover short-term and long-term responsibilities and liabilities. Considering this
capability, the current report includes the total current assets of the company (both liquid and
illiquid) associated with all current figures of the company. The current ratio is calculated
from the [Applicable / Current Capabilities]. The status of the current financial statements of
Dhaka Bank, Bank Brac, Dutch Bangla Bank, Asia Bank, IFIC Bank is presented below-

Current Ratio
Current ratio

Years 2015 2016 2017 2018 2019

Dhaka Bank 1.070 0.993 0.932 0.298 0.780

Brac Bank 0.679 0.576 0.676 0.441 0.457

Dutch Bangla Banks 0.342 0.362 0.364 0.306 0.367

Bank Asia 0.808 0.941 0.772 0.809 0.684

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 IFIC Bank 0.789 1.594 1.131 0.728 0.684

Years 2015 2016 2017 2018 2019

Dutch 0.342 0.362 0.364 0.306 0.367
Bangla
Banks
Bank 0.808 0.941 0.772 0.809 0.684
Asia
IFIC 0.789 1.594 1.131 0.728 0.684
Bank
Brac 0.679 0.576 0.676 0.441 0.457
Bank
Dhaka 1.070 0.993 0.932 0.298 0.780
Bank
 Current ratio
1.800 Dhaka Bank Limited

1.600

1.400

1.200 BRAC BANK LIMITED

1.000

0.800

0.600 Dutch-Bangla Bank Li

2015 2016 2017 2018 2019 mited
0.400

0.200
Bank Asia
0.000

IFIC Bank

From the above discussions we can say that now the situation of Dhaka Bank, Bank Brac,
Dutch Bangla Bank, Bank Asia, IFIC Bank is not good compared to last year. Because we
see the current income of banks is less every year from 2015 to 2019. It means that now the
liability of these funds increases more compared to the current assets. . That means the bank
is now unable to meet its credit deadlines against its short-term investments..

 Quick ratio

Quick ratio is an indicator of a company’s short-term liquidity, and identify the company’s
ability to meet its short-term obligations and loan with its most liquid assets.

Formula
Quick ratio = (current assets – inventories) / current liabilities
 Cash ratio

Years 2015 2016 2017 2018 2019

Dhaka Bank 1.070 0.993 0.932 0.298 0.780

Brac Bank 0.679 0.576 0.676 0.441 0.457

Dutch Bangla Banks 0.342 0.362 0.364 0.306 0.367

Bank Asia 0.808 0.941 0.772 0.809 0.684

IFIC Bank 0.789 1.594 1.131 0.728 0.684

Quick ratio
1.800 Dhaka Bank Limite d

1.600 BRAC BANK LIMIT

1.400 ED

1.200 Dutch-Bangla Bank

Limited
1.000
Bank Asia
0.800
2015 2016 2017 2018 2019

0.600
IFIC Bank
0.400

0.200

0.000

We find that the rapid comparison between Dhaka bank and IFIC Bank is always comparable
to Brac Bank, Dutch Bangla Bank and Bank Asia. If a fixed rate is an issue it means that the
bank is able to meet its current obligations by current assets. If the ratio is less than one then
it indicates that the bank is unable to meet its current obligations due to the current assets that
have occurred to Brac Bank. , Dutch Bangla Bank and bank Asia. At the same time we see
that the ratio of Dhaka Bank and IFIC Bank is sometimes higher than one which means that
the bank is able to fulfill its current role.
  Cash Ratio
The cash ratio represents the ratio of acompany’s total cash flow to its cash equivalents. This
percentage counts on the company's ability to repay its short loan and this information is useful
to the borrower for the decision. Cash ratio represents potential covers short-term liability
liability of companies.

Formula,Cash ratio = Cash/Current liability

Cash ratio

Years 2015 2016 2017 2018 2019

Dhaka Bank 0.324 0.336 0.332 0.092 0.247

Brac Bank 0.184 0.197 0.173 0.117 0.104

Dutch Bangla Banks 0.131 0.127 0.110 0.097 0.118

Bank Asia 0.149 0.202 0.166 0.141 0.147

IFIC Bank 0.244 0.300 0.252 0.188 0.199

Cash Ratio
0.350

0.300
Dhaka Bank Limited

0.250
BRAC BANK LIMITED
0.200
Dutch-Bangla Bank Limite d
0.150
Bank Asia
0.100

0.050 2015 2016 2017 2018 2019

IFIC Bank
0.000

The cash ratio represents a comparison of the total bank balance and cash equity. If the cash
balance is 1 as well it means that the bank has the present liability of its cash and financial
balance. But here we see the cash ratio of each bank is lower than 1 in every year. That means
their current responsibilities are greater than their cash and cash equivalents. It is good from an
assumption because they may invest more compared to the last time but at the same time it is risky
for the banks because in this position the people Lenders need their money so the bank will not be
able to pay their money.

 Net working capital

Working capital shows the difference between a company's current assets (cash, cash
equivalents, inventories, finished goods) and current responsibilities as well as costs them.

Working Capital = Current Assets - Current Liabilities

Net working capital

Years 2015 2016 2017 2018

Dhaka Bank -234037596.0 -3253620101.0 -11385640052 -14901548184.

4.0 0

Brac Bank -36,853,981,779 -31,960,870,081 -77,430,726,570 -82,925,618,94

1

Dutch Bangla -108,373,804,27 -125,195,100,86 -162,846,868,30 -154,275,512,2

Banks 9 6 8 68

Bank Asia -2,848,794,174 -15,063,869,225 -16,905,561,446 -34,302,794,86

5

IFIC Bank 19,188,954,498 5,409,239,171 -17,171,477,937 -22,299,200,68

9
 Net working capital

50,000,000,000 Dhaka Bank Limited

0 BRAC BANK LIMITE D

2012 2013 2014 2015 2016
-50,000,000,000 Dutch-Bangla Bank L
imited

Bank Asia
-150,000,000,000
-100,000,000,000
IFIC Bank
-200,000,000,000

The working capital is the difference between all the assets and the liabilities currently
available. Here we see that the performance of the capital of each bank is negative in each
year. If Net working capital is good then it means that the current assets are more than the
current value. At the same time if the current assets are less than the current liability then
the working capacity will be poor. It means that the bank will not have enough capital to
pay its current debts and will be at risk of financial crisis.

 Borrowed funds to total assets

Loans for all assets are a high number that indicates the amount of total debt associated
with the assets. The higher the ratio, the higher the level of leverage and, therefore, the
financial risk. Total liability for total assets is a comparison that includes deferred and
short-term liabilities and all assets and liabilities.

Borrowed funds to total assets = (short term debt + long term debt)/total assets

Borrowed funds to total assets

Years 2015 2016 2017 2018 2019

Dhaka Bank 0.9268 0.9172 0.9188 0.9227 0.9266

Brac Bank 0.82418 0.80325 0.77933 1.13801 1.14955

Dutch Bangla Banks 0.93038 0.93186 0.94115 1.00113 0.87700

 Bank Asia 0.90715 0.91181 0.90982 0.91715 0.92599

IFIC Bank 0.94316 0.79869 0.86586 0.93465 0.93484

Borrowed fund to total assets

1.2000 Dhaka Bank Limite d

BRAC BANK LIMIT

ED
1.0000
Dutch-Bangla Ban k
Limited

0.8000 Bank Asia

0.2000
IFIC Bank
0.0000
0.6000 2015 2016 2017 2018 2019

0.4000

In the graphs and terms we see all the banks lending to the capital increased in 2019
compared with 2015. Only the Dutch Bangla Financial Times borrowed on all assets
compared to the year. past From the words and graphs we can say that the bank spent more
money compared to last year. Since they use a lot of debt now so their financial risk also
increases with time.

 Core deposit to total assets

Students receive a deposit in the fund, which is a stable source of funds for the lending
company. Bank accounts are made in the bank for the public in transactions such as
estimates, and a measure of how their customers trade in the bank. Deposits are usually
unaffected by changes in interest rates in the short term from cash deposits and certificates of
deposit. The depositor also knows when to deposit and to check the account

.
 Core deposit to total assets

Years 2015 2016 2017 2018 2019

Dhaka Bank 0.05332 0.06101 0.07175 0.60366 0.08233

Brac Bank 0.10051 0.11175 0.12396 0.16416 0.15246

Dutch Bangla Banks 0.27500 0.26912 0.28381 0.34524 0.25039

Bank Asia 0.07515 0.07771 0.08988 0.09383 0.10905

IFIC Bank 0.10097 0.09736 0.11748 0.13736 0.14152

core deposit to total assets

0.70000

0.60000
Dhaka Bank Limited
0.50000
BRAC BANK LIMITED
0.40000
Dutch-Bangla Bank Limited
Bank Asia
0.30000

2015 2016 2017 2018 2019 IFIC Bank

0.20000

0.10000

0.00000

We get that core deposit of these five bank increases from 2015 to 2019. It is a sign of
bank’s good performance. Since core deposit to total assets increase so we can say that the
loyal customer of the bank increase, bank popularity increase, reliability to people also
increase.

 Loans to deposits

Loans for deposits compare to a measure of the total bank balance for its term deposits.
Borrowing for comparison models in the most general way. If the comparison is more than one,
it means that the bank is not able to meet the requirements achieved by the investment capital.
At the same time if the ratio is less than one time then the bank will be able to get its capital
from its investment portfolio.

Loan to deposit = Total loan/Total deposit

 Core deposit to total assets

Years 2015 2016 2017 2018 2019

Dhaka Bank 0.70874 0.73601 0.69056 0.70809 0.69922

Brac Bank 0.76329 0.79619 0.76215 0.47460 0.47660

Dutch Bangla Banks 0.56967 0.57472 0.59172 0.61191 0.65672

Bank Asia 0.69611 0.69169 0.66789 0.62616 0.66926

IFIC Bank 0.65585 0.63424 0.64877 0.68536 0.69485

Loan to deposit

0.90000 Dhaka Bank Limite d

0.80000 BRAC BANK LIMIT

ED
0.70000
Dutch-Bangla Ban k
0.60000 Limited

0.50000 Bank Asia

0.40000

2015 2016 2017 2018 2019

0.30000
IFIC Bank
0.20000

0.10000

0.00000

In the table we see that every bank has an annual loan for the minimum deposit which is less
than one which means that every bank has higher interest rates than it has borrowed. It is
good from the assumption that the bank will not suffer if the shipper needs their money in a
certain situation. But another assumption we can say that the bank has more money and the
bank does not have time to earn and earn more money.

Long term solvency ratios

Solvency is the ability of a company to fulfill its long-term financial responsibilities. The
solution is key to staying in the business when he says the company can continue to operate
in the future. While the company still needs liquidity to thrive,
liquidity should not be confused with solvency. The insurance company often loses business.

Here we are focusing on some tools of long term impact and we measure its status of "Dhaka
BankBrac Bank, Dutch Bangla Bank, Bank asia, IFIC Bank". Here we present some
comparisons and its formula and models of work and discuss it. Like-

Ratio Formula Definition

Total debt ratio (TA-TE)/TA Debt ratio refers the extent of a company’s
leverage.

Long term debt Long term debt / Long Term Debt to Total Asset Ratio show
ratio (long term debt - the financial position of the company and it’s total
equity)
ability to meet all its financial requirements.

Equity Ratio Total Equity ÷ Total Equity Ratio measures the proportion of the
Assets total assets that are financed by
stockholders, as opposed to creditors

 Total debt ratio

Debt ratio shows the percentage of a firm’s assets that are provided via debt. The higher
debt ratio refers company is more leverage and it’s financial risk is high.

Formula, Total debt ratio = (TA-TE)/TA

Total Debt Ratio

Years 2015 2016 2017 2018 2019

Dhaka Bank 0.927 0.917 0.919 0.923 0.927

 Brac Bank 0.936 0.925 0.901 0.893 0.895

Dutch Bangla Banks 0.930 0.932 0.932 0.930 0.937

Bank Asia 0.907 0.912 0.910 0.917 0.926

IFIC Bank 0.940 0.936 0.932 0.935 0.935

Total debt ratio

0.950
Dhaka Bank Limited
0.940
BRAC BANK LIMITED
0.930
Dutch-Bangla Bank Limit
ed

0.910
0.920 Bank Asia

IFIC Bank

0.900

0.890

2012 2013 2014 2015 2016

If the total debt burden is high it is that the bank uses more debt compared to its fairness to
their business. Here after a review of the financial institutions we get that the total debt of
these banks is more than 90 percent which is a lot. All banks increase their debt annually
without BRAC Bank.

 Long Term Debt ratio

The Long Term to All Product Guide describes the financial position of the company and its
ability to meet all its needs. This percentage is calculated annually, if this percentage
reduction refers to the company being good, and it is less valuable to the debt for their
business needs.

Long term debt ratio = Long term debt / (long term debt - total equity)
 Long Term Debt Ratio

Years 2012 2013 2014 2015 2016

Dhaka Bank 1.122 1.140 1.151 -0.114 1.141

Brac Bank 1.181 1.288 1.477 1.425 1.348

Dutch Bangla Banks -0.124 -0.308 -0.472 -0.356 -0.265

Bank Asia 1.185 1.166 1.196 1.187 1.174

IFIC Bank 1.112 1.125 1.127 1.127 1.127

Long term debt ratio

2.000
Dhaka Bank Limited
1.500
BRAC BANK LIMITED
1.000

Dutch-Bangla Bank Li
mited

0.500 Bank Asia

2015 2016 2017 2018 2019
-0.500 IFIC Bank

-1.000
0.000

After review of these banks we received that the short-term debt of these banks is more than
1 year. At the same time the long term debt ratio of Dutch Bangla Bank is negative which is
not a good sign is for Dutch Bangla Bank.

 Equity Ratio

Consistency is a good measure of the level of effort used by companies. The Securities Panel
measures the comparison of all assets held by members, including borrowers. The par value
is calculated from [Total tax / Total investment]. The fairness analysis of Dhaka Bank, Bank
of Thailand, Bank of Dutch Coins, Bank of Asia, IFIC Bank is provided below -
 Equity Ratio

Years 2015 2016 2017 2017 2019

Dhaka Bank 0.073 0.083 0.081 0.077 0.073

Brac Bank 0.064 0.075 0.099 0.107 0.105

Dutch Bangla Banks 0.070 0.068 0.068 0.070 0.063

Bank Asia 0.093 0.088 0.090 0.083 0.074

IFIC Bank 0.060 0.064 0.068 0.065 0.065

Equity Ratio
0.120

Dhaka Bank Limited

0.080
0.100 BRAC BANK LIMITED
0.060
Dutch-Bangla Bank Limite d

Bank Asia
0.040
0.000 IFIC Bank
2015 2016 2017 2018 2019

0.020

Equally of Dhaka Bank, Dutch Bangla Bank, Bank Asia, IFIC Bank said the bank reduced
the fair value of its assets. That means they get more money from debt than honest people.
Dhaka Bank's equity ratio was 0.073 in 2015 and in 2019 it is
0.083 but then in 2014 it dropped to 0.081 nd in 2016 it became 0.077. At the same time the
Dutch Bangla Bank did the same they reduced their par value from 0.070 to 0.063. On the
other hand, Brace Bank increased their share equally by
0.064 to 0.099. Thus we can say that Dhaka Bank and Dutch Bangla Bank, Bank Asia, IFIC
Bank do not focus on financial justice more than debt consolidation. But Brace Bank is
focused on financial fairness and trying to reduce debt.
 Turnover ratios

Exchange rate refers to the percentage of mutual funds or other investments that have been
changed in a year, which differ in terms of mutual funds, its shareholding or its investment
portfolio. capital layer. For example, the exchange rate may be lower, but the contract package
may be more profitable because the active market is more profitable than the investment;
Similarly, spending small-scale capital growth funds will often be more profitable than large
capital investments. In addition, the greater the ability to convert a large amount of capital into
a single investment, the more it will generate short-term business capital, which is taxed at a
better trader income. one thing.

Exchange rates are comparisons where we can know at a time how much it brings into a sale
when certain items such as debt, assets and so on.

Here we are focusing on some instruments of different working capital and we measure the
working capital of "Dhaka Bank, Brac Bank, Dutch Bangla Bank, Bank Asia, IFIC Bank".
Here we present some comparisons and its formula and models of work and discuss it. Like-

Ratio Formula Definition

NWC sales / NWC Working capital ratio show how efficiently firm uses their
turnover short term assets.

Total assets Sales / total Identifies a firm’s ability to generate sales from its assets by
turnover assets comparing net sales with average total assets.

 Net working capital turnover ratio

Working capital turnover ratio identifies how well company utilized its working capital to
given level of sales. A high turnover ratio refers that management is capable to use efficiently
it’s short term assets and liability.
Net working capital turnover ratio = sales/net working capital

NWC Turnover Ratio

Years 2015 2016 2017 2018 2019

Dhaka Bank 5.6520 -64.8580 -4.2217 -0.1067 -0.8840

Brac Bank -0.7065 -0.5078 -0.6968 -0.2244 -0.2152

Dutch Bangla Banks -0.1472 -0.1356 -0.1215 -0.0984 -0.1014

Bank Asia -1.6318 -5.1667 -0.9270 -0.8286 -0.4313

IFIC Bank -1.2655 0.5790 2.1922 -0.7369 -0.5598

NWC Turnover
Ratio

10.0000
0.0000 Dhaka Bank
Limited
-10.0000 2012 2013 2014 2015 2016
BRAC BANK
LIMITE
-20.0000 D
-30.0000 Dutch-Bangla
Bank L
limited
-40.0000
Bank Asia
-50.0000
-60.0000 IFIC Bank
-70.0000

 Total asset turnover Ratio

Exchange capital is a kind of capital that sees the stability that is able to generate sales from
its capital by comparing the possible sales with the average total. tool. In other words, this
comparison shows how a firm can use its resources to generate sales.

Total assets turnover ratio = Sales / total assets

Total asset turnover ratio

Years 2015 2016 2017 2018 2019

Dhaka Bank 0.1001 0.1044 0.0860 0.0685 0.0648

 Brac Bank 0.0926 0.1009 0.1069 0.0980 0.0867

Dutch Bangla Banks 0.0893 0.0792 0.0710 0.0671 0.0555

Bank Asia 0.0983 0.0892 0.0759 0.0621 0.0581

IFIC Bank 0.0919 0.0779 0.0759 0.0710 0.0633

Total assets turnover ratio

0.1200 Dhaka Bank

Limited
0.1000
0.0800 BRAC BANK
LIMITE
D
0.0600 Dutch-Bangla
Bank
0.0400 Limited
0.0200 Bank Asia
0.0000 IFIC Bank
2015 2016 2017 2018 2019

All assets of Dhaka Bank, BRAC Bank, Dutch Bangla Bank, Bank Asia, IFIC Exchange Rate
decreased compared with the previous period. That means they need more time to complete
the comparison with the previous time. So we can say that last year the exchange rate at all
bad banks was compared with last year.

Profitability Ratios

Profitable profits are the assets that a company can acquire with a clear idea which business is
successful or failing.

Here I present some tools of profitability and we measure the value of "Dhaka Bank, Brac
Bank, Dutch Bangla Bank, Bank Asia, IFIC Bank". Here we present some comparisons and
its formula and models of work and discuss it. Like-
 Ratio Formula Definition

Profit Net Income / Profit margin is a profitability ratio identify net income
margin sales divided by revenue

Return Net profit / Return on sales (ROS) is a ratio used to evaluate a

on Slaes Sales company's operational efficiency.

ROA Net Income / Return on assets (ROA) is an indicator of how profitable a

Total assets company is relative to its total assets.

ROE Net income / The return on equity (ROE) is a measure of the profitability
total equity of a business in relation to the book value of shareholder
equity

 Profit Margin
Interest income is the portion of income that is allocated on a straight-line basis over the estimated
income. Net income or net income is determined by deducting all of the Company's expenses,
including operating expenses, supplies and taxes, from its earnings. to. Interest rates are expressed
as a percentage and, in fact, measure how much of each income from the sale of a company is
actually earned. An income of 20%, then, means that the company has an income of $ 0.20 for
every dollar of income

Profit Margin

Years 2015 2016 2017 2018 2019

Dhaka Bank 0.1192 0.1305 0.1528 0.1245 0.1118

Brac Bank 0.157 0.312 0.240 0.485 0.406

Dutch Bangla Banks 0.1662 0.1362 0.0796 -2.9374 -3.0074

Bank Asia 1.5275 1.6768 0.1441 0.1820 0.1111

IFIC Bank 0.1633 0.1211 0.1303 0.0701 0.0973

 Profit margin
2.0000
Dhaka Bank Limited
1.0000
BRAC BANK LIMITE D

2012 2013 2014 2015 2016

Dutch-Bangla Bank L
-1.0000
0.0000 imited

Bank Asia
-3.0000
-2.0000 IFIC Bank

-4.0000

fter the analysis we get the interest rate of most low income in 2019 compared with 2015. Here we
see the interest rate of Dhaka bank, Dutch Bangla bank, Bank Asia IFIC Bank. less money in 2019
compared with 2015. Dutch Bangla Financial Times have been worse in banks in the last two
years and we have been getting worse in this investment in the last two years. Barc Bank in these
five banks has been very profitable and their earnings have been steadily increasing every year
and have become 0.406 which is higher compared to other banks. Since Brac makes more money,
the company's capital will increase compared to other banks. At the same time Dutch Bangla
Bank's negative earnings are negative so their capital decreases with time.

 Return On Sales – ROS

Return on sales (ROS) is a comparison used to measure a company's performance. ROS is

also known as a profitable venture capital firm. Increasing ROS means the company is
growing and less ROS can signal financially.

Return on sales = Net profit / Sales

Return on sales (ROS)

Years 2015 2016 2017 2018 2019

Dhaka Bank 0.5754 0.5904 0.7328 0.7481 0.3957

Brac Bank 0.403 0.795 0.616 0.815 0.403

 Dutch Bangla Banks 0.3303 0.2727 0.1452 -4.8101 -4.7225

Bank Asia 0.8814 0.9351 0.6279 0.9070 0.3926

IFIC Bank 0.6076 0.5151 0.4554 0.2368 0.2775

Ros
2.0000
Dhaka Bank Limited
1.0000
BRAC BANK LIMITE D

2012 2013 2014 2015 2016

Dutch-Bangla Bank L
-1.0000
0.0000 imited

Bank Asia
-3.0000
-2.0000 IFIC Bank

-4.0000

Here in the comments and diagrams are we see a return on sales discounts in 2019 of each bank.
So we can say that the financial institutions are facing financial difficulties will the whole business
is facing financial difficulties. Since every bank recovery from sales fell so we can say that the
performance of each bank was not good in the last year compared with last year.

 Return on Assets

Return on assets (ROA) is an indication of how valuable a company is to its assets. ROA
provides an idea of how governance is about using its resources to generate revenue.
Calculated from the distribution of the company's annual revenue by its total investment,
ROA expressed as a percentage. Return on assets is calculated by [Total Income / Total
Assets]. Back to assets of Dhaka Bank, Bank Brac, Dutch Bangla Bank are given below –

ROA

Years 2015 2016 2017 2018 2019

 Dhaka Bank 0.0119 0.0136 0.0131 0.0085 0.0072

Brac Bank 0.0146 0.0314 0.0257 0.0475 0.0352

Dutch Bangla Banks 0.0148 0.0108 0.0057 -0.1971 -0.1669

Bank Asia 0.1502 0.1495 0.0109 0.0113 0.0065

IFIC Bank 0.0150 0.0094 0.0099 0.0050 0.0062

ROA
0.2000
Dhaka Bank Limite d
0.1500
BRAC BANK LIMIT
0.1000 ED

0.0500 2012 2013 2014 2015 2016 Dutch-Bangla Bank

Limited
0.0000
Bank Asia
IFIC Bank
-0.0500

-0.1000

-0.1500

-0.2000

-0.2500

Finding from ROA analysis, we get that back from the assets of Dhaka Bank, Brac Bank,
increased significantly in 2016 but it decreased in 2014 and returned by Dutch Bangla Bank
reduced every year from 2015 to 2018 and became a negative. He said they are not using
their resources where necessary. The assets are not used properly by Dhaka Bank, Brac Bank
and Dutch Bangla Company. Dhaka Bank, Brac Bank and Dutch Bangla Bank, Baank Asia,
IFIC Bank have received negative money against its assets compared to last year. The
situation of the Dutch Bangla bank is very bad in these banks. That is a very bad signal for
the banking industry.

 Return on Equity

Return on equity (ROE) is a measure of the profitability of a business in relation to the book
value of fair value participants, also known as assets or liabilities. immediately without pride.
ROE is a measure of how well businesses are investing in companies to generate more
revenue. Return on equity is calculated by [Total Income / Total Equity]. Back to the fair of
Dhaka Bank, the Bank, the Dutch Bangla Bank is provided below –
 Return on equity (ROE)

Years 2015 2016 2017 2018 2019

Dhaka Bank 0.1629 0.1645 0.1618 0.1105 0.0987

Brac Bank 0.2289 0.4205 0.2595 0.4458 0.3355

Dutch Bangla Banks 0.2132 0.1583 0.0834 -2.8101 -2.6644

Bank Asia 1.6178 1.6954 0.1212 0.1364 0.0872

IFIC Bank 0.2483 0.1479 0.1453 0.0761 0.0946

ROE

2.0000
Dhaka Bank Limited

BRAC BANK LIMITED

2012 2013 2014 2015 2016 Dutch-Bangla Bank Limite

d
IFIC Bank
-3.5000 Bank Asia

Recovery from the integrity of Dhaka Bank and Brac Bank increased in 2016 but in 2017 it
started lower but it increased in 2018. Return from the fairness of Dutch Bangla Bank
decreased from 2015 until 2019 every year. From the above we can see that the ROE of
Dhaka Bank is 0.1629in 2015 and 0.0987in 2019. It shows that Dhaka Bank, Brac Bank,
Dutch Bangla Bank, Bank Asia, IFIC Bank are not using their capital in value and they may
also be able to earn more against its fair share or the high performance of wealthy
participants. In five or five banks BRAC Bank Recovery is fair.

Trend analysis of nonperforming loan

Non-Participating Business Loans (NPLs) are those loans that the person owes. No one-time
payments are made, usually at least 90 days for commercial loans and 180 days for loan
users. Each type of loan does not depend on the type of loan and the type of loan.

Non-performing loans or default loans are divided into three categories: sub-standard loans,
unsecured loans and bad loans. Here I will talk about this method and show the current status
of loans in our country.

Comparative analysis is a scientific study that predicts the future performance of current and
past data. The contextual analysis provides an idea of the future basis of past results. Here we
work from five years from 2015 to 2019 and estimate unchanged loans for the two years 2020
and 2021.

 Sub-standard loan

Low interest rate lending is a classification of loans that are thought to be unsatisfactory for
the company (mortgage), because the borrower is unable to repay the loan. For some reason.
Most banks will agree to take out a mortgage even if it mentions some of the income will be
lost but usually no principal will be lost. It means that some interest will be embarrassed but
the principal will have to write.

Year 2015 2016 2017 2018 2019 R

Dhaka Bank 473,222,07 1,420,499,82 688,524,510 1,236,020,45 257,483,421 0.038

Limited 1 0 6 4

BRAC Bank 252,571,96 343,893,649 1,429,490,70 151,510,70 80,601,628 0.023

Limited 7 6 6 3

Dutch-Bangla 440,155,27 11,096,200 76,676,850 1,215,748,45 352,956,624 0.115

Bank Limited 5 1

Bank Asia 531,549,12 517,380,895 425,308,000 312,964,10 24,923,695 0.857

8 6 4

IFIC Bank 630,607,64 483,177,962 595,065,796 1,208,861,62 1,750,246,66 0.763

5 1 5 1
We are seeing sub-standard lending from Brac bank and Bank Asia declining.

which is very good for the bank. But at the same time we are seeing the sub-standard lending of
the Dutch Bangla Bank and IFIC banks increase by a day. Following the analysis lines we have
received Dutch Bangla Bank and IFIC exchange rates as 0.115 and 0.7631. That is the lot. If the
bank lends less than the bank will not be able to increase its capital. Because the bank is the
main source of income or interest. But in sub-standard lending companies there is a tendency of
dissatisfaction.

 Doubtful Loan

Unsecured loans are a type of loan that is fully repayable in questionable and uncertain terms.
The result of the repayment of the loan in question ranges from complete loss to loss without
prior repair and remedial action. Unsecured loans are usually non-interest-bearing loans are
unsatisfactory and the value of the principal's full collection is unknown.

year 2015 2016 2017 2018 2019 R of

2017,201
8
Dhaka 903,946,62 153,604,651 496,348,474 265,358,725 287,950,81 0.3562
Bank 2 8
Limited
BRAC 503,180,86 625,752,86 1,000,810,61 218,852,797 168,192,01 0.2545
Bank 3 9 4 6
Limited

Dutch-Ba 275,127, 221,046,000 145,267,868 191,276,743 340,001,33 0.0439

097 4
ngla Bank
Limited

Bank 780,234,52 544,310,529 151,917,000 249,400,700 103,340,23 0.8192

Asia 5 7

IFIC 200,081,19 359,222,587 704,241,678 1,282,352,831 466,870,66 0.298

Bank 6 9
 Doubtful loan

Dhaka Bank Limited

1,400,000,000 BRAC BANK LIMITED

1,200,000,000 Dutch-Bangla Bank Limited

R2 = 0.298

1,000,000,000
IFIC
BankBank
Asia
800,000,000
Linear(Dhaka Bank Limited )

600,000,000 Linear(BRAC BANK LIMITED)

400,000,000 Exponential(Dutch-Bangla Bank Li

mited )
R2 = 0.0181
200,000,000 Linear(Bank Asia )
Linear(IFIC Bank )
0 2
R = 0.3562 Linear(IFIC Bank )
2015 2016 2017 2018 2019
R2 = 0.2545
R2 = 0.8192

After a thorough analysis we received that the unsecured amount of loans from Brac Bank,
Dutch Bangla Bank and IFIC band increased with the period from 2015 to 2019. For this
bank we get the good value 0.2545, 0.0439, 0.298. Just completing Bank Asia is good
because it has less credit risk with time. Here we see most of the private sector money
laundering rises which is very dangerous data for our national banking industry. Because the
interest will not be counted and there is a result of the loss of the principal. So we can say that
if the credit unsecured is higher then the investment capital will not increase further will have
the effect of a decrease in the banks.

 Bad loan/Loss

Bad debts are bank deposits when loans are extended to non-performing loans, because the debtor
goes down or is unable to repay the loan. , due to financial problems or because of inability to
write. It depends on the income statement. Here the bank faces loss of interest and principal.

year 2015 2016 2017 2018 2019 R of

2016,
2017

Dhaka 4,279,145,622 2,562,581,59 4,472,382,37 3,989,270,13 4,857,514,95 0.215

 Bank 9 9 9 4 5
Limited
BRAC 4,649,504,757 3,675,985,19 4,550,083,55 5,640,956,86 3,133,955,81 0.030
BankLimited 2 0 9 2 5

Dutch-Bangl 2,013,079,058 2,065,238,00 2,814,141,35 4,217,831,87 8,306,072,23 0.786

a Bank 0 9 6 6 5
Limited

Bank Asia 3,939,700,641 4,817,099,43 5,623,325,00 5,246,507,03 4,366,021,97 0.091

2 0 5 5

IFIC Bank 3,264,856,301 2,325,675,08 3,761,826,17 5,470,837,37 5,033,825,55 0.673

5 8 8 0 8

Bad loan/loss Dhaka Bank Limited

12,000,000,000
Dutch-Bangla Bank Limited
BRAC BANK LIMITED
10,000,000,000 R2 = 0.7865 Bank Asia

8,000,000,000 IFIC Bank

2
R = 0.6738 Linear(Dhaka Bank Limited )
6,000,000,000
2
RR
2 = 0.091
= 0.2155 Linear(BRAC BANK LIMITED)
4,000,000,000 2
R = 0.0305
Linear(Dutch-Bangla Bank Limited
2,000,000,000
)

0 Linear(Bank Asia ))
Linear(IFIC Bank
2015 2016 2017 2018 2019

The cost of bad loans of Brac Bank, Dutch Bangla Bank, Bank Asia and IFIC band increased
with the period from 2012 to 2016. In similar analysis we get that R of Dutch Bangla bank and
IFIC

bank premiums are 0.7865 and 0.6738. which is a rising price. All financial results were
negative in 2019 compared with the previous year. It happened due to Public Dissatisfaction,
inadequate staff and so on. If bad credit increases because the company's income will be low.
From the bad credit bureaus are getting zero and because this mortgage has the effect of lack of
money.

3.3 Scope and Limitation of E-Banking in Bangladesh

Electronic financial management is an integral part of the electronics industry, which in turn
includes all businesses comprised of electronic websites. Electronic devices are used for
commercial and consumer transactions, such as placing orders, delivering software, or paying
for those changes. Electronic banking is considered to be a segment of the electronic
commerce industry because banks participate in the market through electronic newsletters;
Other non-financial products and services, not to mention the products and services of other
processing activities, can also be sold electronically. In other words, electronic banking is not
a corporate product; rather, it explains how to change money. Creating electronic banking
systems is a challenge for developing countries like Bangladesh. There are currently no
scenarios for the electricity market in Bangladesh. In fact, banks are now engaging in
electronic commerce in various ways, including partnering with Internet Service Providers
(ISPs), providing electronic payments, or paid.

 Automatic deposit and withdrawal of money

 Quick transfers of funds from one account to other, even to another bank

 Payment of utility bills, salary, opening of LC, being in the home or the office.

 Balance enquiry, receipt of transaction statement

 Instructing the broker

 Disabling the lost debit card or credit card, checking accounts

 Apply for and issue a new debit / credit card or checkbook.

3.4 Literacy review of non-performing loan of Bangladesh

 Determined loans are the key determinants of the bank's income and capital and, on the other
hand, are considered the most important source of risk for the bank. Bank management must
be able to maintain a reasonable balance of risk and re-commit to mortgage loans. But we are
seeing recent actions and procedures by the banks and what they need is unsatisfactory. We
are seeing an increase in the number of deliberators recently.

The most common and exemplary form of loan history in loan collection in Bangladesh is the
loan scam. Recently, we have seen loan scams many times, which is bad news for banks in
our country. We have recently seen Soanli Loan Company loan scammers, then Bismillah
loan scammers, major lenders, and local moneylenders. The history of all bank loans is
almost the same. Control of corruption, he said, 41 renowned investors have joined the sonali
bank scam 365 students with the position (Financial Report).

3.5 Present Status of Non – Performing Loans

An important indicator for measuring the effective assets in a mortgage loan is the ratio of the
non-performing loans (the non-performing loans) to the total loan portfolio. From the
investments of the Bank of Bangladesh, we see that foreign-invested banks (FCBs) have the
lowest levels and state-owned financial institutions (DFIs) have the highest share of non-
performing loans. good and total loans. State-owned banks (SCB) received total loans starting
at 23.9% of total loans, while private banks (PCBs), FCB and DFI received a percentage of
4.6%. 3.5 and respectively. 26.8% at the end of December 2015.

We can see that foreign direct investment bank (FCB) is 4.7 percent, the lower percentage of
foreign commercial bank (PCB) is 6.6 percent. Therefore, we can reiterate that the
performance of an external company is better than that of an external company..

Is it Relevant?
 Chapter-04
Recommendation, Conclusion:

Recommendation
 Avoid political influence in the in the banking sectors.

 Avoid preference to relative for provide loan.

 To motivate employees, other rewards and facilities based on their performance.

 The training must develop the necessary level of competence to perform specific
tasks correctly.

 The bank should be quick in cash payments and clearing checks.

 It should have 24-hour customer facility.

 It should have ATM booths across the country.

 Maintain a high standard of credit quality, control and compliance.

 Reduce the NPL ratio further.

Conclusion:

Company activities are not affected only by the use of current savings. In a competitive
world, this project has expanded its capabilities to include all types of financial services
anywhere in the world. As a result, banks today face competition not only from local banks,
but also from foreign banks. The main role of the bank, to survive in this competitive
environment, is to buy the latest technology to reduce operating costs, provide more money.

Many professionals and financiers want to overcome the current competition in the banking
industry to get a stable position in the private sector of our country. Well-trained, well-staffed
facilities, staff can be motivated by providing support and other resources.

Retention of staff depends on the performance measure. Staff must work hard for expansion,
to get enough support. They need to remember that your future prospects depend on your
integrity, your sincerity, and your integrity. If we can follow it, I believe the success of the
private sector will be good for our country.
Reference:
 http://dspace.uiu.ac.bd/bitstream/handle/52243/499/Final%20report%20%281%29.pdf?
sequence=1&isAllowed=y
 https://www.slideshare.net/fayshalhossanmiazy/intthe-investment-and-comprehensive-
performance-analysis-of-commercial-bank-a-case-study-of-alarafah-islami-bank-
ltdernship-report-on-comprehensive-performance-investment-analysis-of-al-arafah-
islami-bank-aibl
 https://www.slideshare.net/zahurul88/internship-report-trustbankforeign
 https://dokumen.tips/documents/internship-report-on-al-arafah-islami-bank-ltd.html
 https://www.researchgate.net/publication/323691837_Profitability_Position_of_Comme
rcial_Banks_in_India_-_A_Comparative_Study
 http://103.109.52.4/handle/52243/190/recent-submissions?offset=40
 https://issuu.com/md.papon/docs/operating_and_financial_performance