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Sadam Hussain





Organization Structure...............................................................................................................11
Accounting and Finance Activities............................................................................................13
ENVIRONMENTAL ANALYSIS...............................................................................................26
SWOT Analysis.........................................................................................................................27
What SWOT Analysis is in simple words.................................................................................27
Try more general SWOT analysis examples.............................................................................28
FINANCIAL HIGHLIGHTS......................................................................................................29
For the year ended December 31, 2015.....................................................................................29
For the year ended December 31, 2014.....................................................................................31
For the year ended December 31, 2013.....................................................................................32
FINANCIAL STATEMENTS.....................................................................................................36
Income Statement......................................................................................................................37
Balance Sheet.............................................................................................................................37
Statement of Owners Equity.....................................................................................................40
Statement of Owner's Equity Example......................................................................................40
Cash Flow Statement.................................................................................................................41
FINANCIAL ANALYSIS............................................................................................................42
Liquidity Ratios.........................................................................................................................42
Current Ratio.............................................................................................................................43
Capital Structure Ratio..............................................................................................................44
Profitability Ratios.....................................................................................................................45
Activity Ratios...........................................................................................................................46



JS bank maintains its position as Pakistan's premier bank determined to set higher standards of
achievements. It is the major business partner for the Government of Pakistan with special
emphasis on fostering Pakistan's economic growth through aggressive and balanced lending
policies, technologically oriented products and services offered through its large network of
branches locally, internationally and representative offices.

We aim to be an organization that is founded on

Growth through creation of sustainable relationships with our customers.

Prudence to guide our business conduct.

A national presence with a history of contribution to our communities.

We shall work to

Meet expectations through Market-based solutions and products.

Reward entrepreneurial efforts.

Create value for all stakeholders.

We aim to be peopling who


Care about relationships.

Lead through the strength of our commitment and willingness to excel.

Practice integrity, honesty and hard work. We believe that these are measures of true success.
We have confidence that tomorrow we will be

Leaders in our industry.

An organization maintaining the trust of stakeholders.

An innovative, creative and dynamic institution responding to the changing needs of the internal
and external environment

JS Bank is a majority-owned subsidiary of Jahangir Siddiqui & Co. Ltd. It is a commercial bank and
also has a Primary Dealer license for government securities from the State Bank of Pakistan. JS Bank
Limited has been formed after the merger and amalgamation of Jahangir Siddiqui Investment Bank
Limited and commercial banking operations of American Express Bank Ltd Pakistan. JS Bank Limited
commenced operations in Pakistan as a fully scheduled bank on December 30, 2006. In 1999, Jahangir
Siddiqui Investment Bank Limited (JSIBL) was formed when Jahangir Siddiqui & Co. Ltd. acquired
Citicorp Investment Bank (Pakistan) Limited. JSIBL principally mobilizes funds through issuance of
Certificates of Investment to individual investors, corporate clients, and financial institutions. Shortterm financing was provided to corporate clients through these funds. The investment bank was also an
active investor in equity, bond markets, and money markets through outright repo and reverse repo
transactions. In 2006 the number of branches was 4, which increased to 9 in 2007. In 2008 the number
increased to 39 and to 101 in 2009. In 2010, the number of branches were 129. Currently, JS Bank has
277 branches in 138 cities. Vision

Corporate banking
Corporate banking work includes Treasury, asset management, corporate finance, Brokerage Services
as well as Islamic Banking for shariah-compliant banking.


Wealth management
As part of JSBL Wealth Management Services, JSBL product lines are divided into the following:


Mutual Funds

Financial information

Ticker: JSBL


Exchanges: KAR

Major Industry: Banks

Sub Industry: Commercial Banks

2012 Sales: 8,232,382,000

Employees: 2,082

Currency: Pakistan Rupees

Market cap: 6,381,162,359

Fiscal Year Ends: December

Shares Outstanding: 1,072,464,262

Share Type: Ordinary


Closely Held Shares: 686,436,924

Consolidated profits for 2014 (after tax): Rs 1,060 million.

Acquisition of HSBC Pakistan

According to NASDAQ and Wall Street Journal, HSBC Bank Middle East Ltd. had entered into an
agreement to sell its banking business in Pakistan to JS Bank Ltd. in 2012 . In 2013, the deal between
JS Bank and HSBC Pakistan fell through.

Awards and achievements

Primary Dealer 2010-11 and 2011-2012
JS Bank Limited won the first award for the primary dealer for Financial Year 2010-11.
The State Bank of Pakistan, 2nd year in a row then declared JS Bank as the Number 1 Primary Dealer
of Government Securities for the year 2011-12. JS Bank is one of only 11 State Bank of Pakistan
appointed Primary Dealers authorized to participate in the auctions of Government of Pakistan
securities consisting of Treasury Bills (T-Bills) and Pakistan Investment Bonds (PIBs).
Brand of the Year Award 2013.
For the year 2013, JS Bank was awarded "Brand of the Year" in the category "Online Internet Banking"
by the Brands Foundation.
8th National CSR Excellence Awards Ceremony, 2015.
JS Bank was recognized for its commendable CSR efforts and awarded in the category of
Collaborations and Partnership.


Entity Rating PACRA

PACRA has assigned the Bank long term rating of A+ (Single A Plus) and short term rating of A1+
(A One Plus). These ratings denote a low expectation of credit risk while the capacity for timely
payment of financial commitments is considered strong.
JS Bank goes international - granted branch license in Bahrain[edit]
JS Bank opened its first international branch in Manama, Kingdom of Bahrain and looks to strengthen
its business in the GCC and eventually the wider Middle East and North Africa (MENA). The Central
Bank of Bahrain (CBB) welcomed JS Banks presence in the Bahraini Markets. As the eighth licensed
Pakistani wholesale bank in Bahrain, JS Bank will serve regional businesses with interests in Pakistan,
non-resident Pakistani expatriates other Pakistani banks without overseas branches, and Pakistani
government entities. Its service offerings include trade finance, treasury, institutional banking,
corporate banking, and private banking & wealth management.
JS Bank receives multiple awards at CSR Summit and Awards 2016.
For the 4th year in a row, JS Bank was recognized in the category of Social Impact for the overall
positive work done in collaboration with Mahvash & Jahangir Siddiqui Foundation. These have been
done through its community programs in the areas of health, education, and sustainable development
and relief efforts nationwide. Also recognized at the event was JS Bank CEO and President, Mr. Khalid
Imran for his support.
JS Bank has successfully converted 100 branches to Solar Power.
Pioneering innovative solutions JS Bank successfully converted 100 of its branches to solar energy,
powering all computers, servers; ATM and teller by solar energy. The first of these was the Dhoraji
branch Karachi in 2013.The bank continues this initiative in an effort to assist the country battle its
ongoing energy crisis.


Mahvash and Jahangir Siddiqui Art Gallery inaugurated at the Alliance Francaise Karachi, 2016.
JS Group, under its charitable arm Mahvash & Jahangir Siddiqui Foundation inaugurated an Art
Gallery at the Alliance Franaise, Karachi to promote Art and Culture within Pakistan. They expressed
interest to continue supporting initiatives and the private sector contribution towards the betterment of
the country through art.

Best Corporate Campaign Award.

JS Bank won the award for the Best Corporate Campaign at a ceremony organized by Alliance
Franaise, Karachi. The award was presented for JS Banks Bharna Hai Aagey campaign. The
campaign encompasses growth in all aspects and is also a prayer for the country and its future

Temenos'T24 R14 implemented

JS Bank has upgraded its core banking system to Temenos T24 R14. The bank has moved all of the
operations at its head office and branches to the latest R14 version of Temenos flagship core platform.
The bank has been using T24 for nearly a decade.
JS Bank supports Honorable Governor of State Bank Pakistan
JS Bank supported an informal meeting with Governor State Bank of Pakistan (SBP) Mr. Ashraf
Mahmood Wathra. Investment opportunities in Pakistan were discussed and renowned people from
various fields attended the Q&A session.

Award for Supporting Health Care Organizations.

At a the 2nd International Awards on Environment, Health and Safety ceremony organized by The
Professionals Network, Karachi. an award was presented to JS Bank 2nd time in a row, for its
tremendous efforts in the field of Environment, Health & Safety.

Multiple CSR awards at the 5th Corporate Social Responsibility Summit & Awards 2016[edit]
JS Bank received two awards in the categories of Social Impact and CEO of the year. The first
award Social Impact category recognized the overall positive social impact that JS Bank initiatives
have had through its community programs in the areas of health, education, sustainable development
and relief efforts across the country. The second award CEO of the year recognized Mr. Khalid
Imran, President JS Bank for his unwavering support and focus on the importance of corporate social
JS Bank conducts its CSR activities through the charitable arm of JS Group, Mahvash & Jahangir
Siddiqui Foundation.

Sponsored Events

TEDX Lums Conference "Badal do Sach (Changing Mindsets) on April 4, 2015 in Lahore.

"Management Conversations Day" Conference on April 4, 2015 in Karachi.

ICAP CFO Conference Sustaining Excellence Shifting Gears on March 17 and 19, 2015 in
Karachi and Islamabad.

International Media Conference on May 1, 2015 in Karachi

Raysham Award Ceremony and Cultural Evening on May 25, 2015 in Islamabad

JS Bank and JS Global sponsored a national seminar on Peace, Security & Governance in

13th Management Accountants International Conference themed Responsible Leadership for

Sustainable Economy in Bhurban, Murree.


Responsible Leadership for Sustainable Economy - Institute of Cost and Management Accounts
of Pakistan (ICMA) conference held in Bhurban, Murree on 11th November, 2015.

7th Pakistan Open Golf Championship at Defence Authority Country & Golf Club, 300
professional and amateur golfers participated from all over the country.

To provide quality and innovative range of banking services and products to our customers
through a highly motivated team of professionals, while maintaining high ethical and regulatory

thereby generating







To be a preferred partner of our customers by providing complete financial solutions exceeding
service expectations, and to do so through a single relationship via convenient distribution

channels, both conventional and non-conventional.


Operations department of the JS Bank is responsible for the overall operations of

the bank.
Operations department has following segments.




Account opening

Accounts department

The details of those departments that are controlled under operation department are as under.

Account opening

Cash department



Organization Structure

Organization chart demonstrates the organizational structure. Organization structure is totally

based on organization objective and strategy to achieve them. In centralized organization
structure, the power of decision making is hold top level of management and tight control
applies over department. While in decentralized structure organization the decision making
power is delegated and departments have varying level of autonomy.
Organization structure is decided the level of roll, power and responsibilities are
controlled, coordinated and delegated among the management for flow. N,B,P
structure is a bureaucratic type of structure, in this structure formalized rules and
regulation are followed, narrow span of control and centralized authority, task
are set in the functional department, decision making through chain of command

and operating task are achieved by specializat

Account opening department
o It is the most important department of bank. Following procedure

is adopted for this purpose.

Procedure of Account Opening
o It is very simple and quick procedure. A person who wants to
open an account must have the introduction of banks staff or an
already existing account holder of bank. The customer is required

to fill an account opening form. Then signatures of the Introduce

are verified from S.S. Card before opening account.

They also have to give identity letter

CNIC copies

Passport size photograph

one Manager- Officer, one clerk or a assistant and a sepoy.So since volume of transactions is very low
and transactions pertaining to Receipts and payments these two persons can handle this.The same
person can process loan document sanction and disburse also.
In case of semi urban or urban centres of course there are various banking departments.
Savings Bank 2)Current account 3) Fixed deposit 4) Remittances. 5) clearing 6) Loan section
Loan department may have separate departments such as 1)Retail loan 2) Housing Loan 3) MSME 4)
Government sponsored schemes- loan processing center5) Agricultural Finance department 6) Gold
loan department 7) Foreign exchange - Deposits,/ Remittances/loans,/guarantees etc.
8) Staff salary ( Human Resources Development department) 9) Pension Payment 10) Customer
grievances/ complaints /public relation department 11) Despatch department 12) Cash department 13)
Security department 14) Information Technology /computer,/ core banking 15) Maintainance 16) Audit
17) Stationery department .18) Safe deposit voult department 19) safe deposit lockers 20) Any other
At Metro or special centres there can be more such banking departments as per their business needs.
Similarly for administration purposes banks have Regional, circle, Divisional or zonal offices and
Corporate offices at various centers.

The details of those departments that are controlled under operation department are as under.

Account opening

Cash department



Accounting and Finance Activities

Following Factors Prior To Opening of Account Should Be Consider

The suitability of the perspective customers.

Verification of customer credentials.

The perspective possibility of profitability of the relationship.

The proposed relationship does not violate:

o SBP rules and regulations
o Applicable local laws
o The banks internal policies

Current Account

No limitation on frequency or amount transaction

No profit payable

Saving Account

Profit is payable

No of withdraw restricted

Large amount of withdraws requires 10 days.


General Principles

No account will be opened on fictitious name.

All documents necessary required for opening account must be taken after verification from

No operation of account should be allowed & check book must not be issued until all

formalities are confirmed.

Genuineness of introduction should be properly ensured.

All information of AOF should be filled at front of concerned officer.


The bank deals in different accounts opening;

Individual Account

Joint Account

Business Account

Partnership Account


These types of accounts only can establish after approval of system and operation division head

Trust Account

Account of executors/ administrators

Account of liquidators

Accounts of local authorities/ municipals.


When the Account is opened, then the customer is given a cheque book to sign upon and
withdraw money.

Cash Department

Cash department of National Bank of Pakistan works under the operation department.
This department is given the complete responsibility of cash, as result of transaction in touch
local and foreign currencies. It is also responsibility for the book keeping of these transactions
and the safe custody of cash. Out of five counters of cash department one counter is fixing for
senior citizens and females. All counters are dealing at the same time in deposits, withdraw and
online transaction processes.

This department performs the main function.

Cash receipts

Cash payments

Clearing Department

Before discussing it is necessary to know what is Clearing.


The process by which cheques exchanged between the collecting and paying bank and the
ensuing financial settlement is called Clearing.

This facility is provided by the state bank of Pakistan for offsetting of cross obligations between
the different banks. Clearing is of two types:

Inward clearing

Outward clearing

Accounts Department

Account department is the most important department of the bank. Because it is concerned





These are the pillars of any business. In this department, all the vouchers that are posted during
one day are sent to the account department next day. These vouchers are already posted to
computer by the concerned department.


Types of Account

Current Account

Saving Account

Notice Deposit

Term Deposit

Remittance department

The need of remittance is commonly felt in todays business. A major function of any bank is to

transfer of funds from one place to another place National Bank of Pakistan
Uses the following modes of transfer of funds.

Demand Draft

Telegraphic Transfer

Pay Order

Call Deposit

Pay Slip

Money transfer

From this account depositors can draw amount at any time by presenting the checks in the bank.
1 People deposit their money in this account because there is no restriction of heavy withdrawals.
2 The bank neither pays interest nor deducts the Zakat from the deposits of this account.
3 The bank also does not take any service charges up to the minimum balance the bank charges
Rs. 50 as incidental charges.
4 Developed and under developed countries very significant part o money is kept under current or
demand account. In NBP normally the businessmen open this account.



In fact this type of deposits are designed to encourage the saving habits of nation. The minimum
amount requires to open the account is Rs 100. The account holder gets the profit at the rate annually
expected (subjected to the banks profit) whichs calculated and announced on the half yearly basis.
Now the bank has introduced the change in this scheme that account holder can draw the required
amount at any time. This deposit carries a small portion of the banks total deposits.


In this type of account the amount is deposited for a specific period of time then the profit is
given to the customers. Its period may be short (7-days) or long (5-years). So with the change in time
period profit rate varies. That is why NBP term deposits are divided into two types.
1. Short notice term deposits
2. Long notice term deposits
The period of short notice term deposits (SNTD) ranges from 7-days to 30-days or one month.
Its profit rate is 2%. The minimum balance required to open this account is Rs.10; 000/-and there is no
maximum limit. So with the change in the time period of the amount deposited the rate of profit is also


profit rate (expected)














The facility of monthly income scheme was also available in the national bank of Pakistan in
near past. In this scheme amount was deposited for the five years. The minimum balance required
opening MIS account was10, 000. The depositor got the profit at the rate of 14% annually. As the name
of the scheme shows that the depositor gets a fixed amount monthly for five years. Now a days,

scheme is not available. But the client can maintain old scheme. Rate of interest on (MIS) changes after
six month.

Call deposits are not actual deposits of bank. It is in fact the liability of the bank. The bank
often prepares call deposits for contractors.
On the preparation of the call deposits, the following steps are involved Depositor fills the voucher no
F-117.he writes the following informations:
1. Name of company
2. Amount
3. Date etc.
He deposits the cash along with the filled voucher in the cash department; cashier affixes the
cash received stamp after writing the amount paid in red ink. Then the voucher is sent to the
accounts department.
The accountant writes the amount paid in the cash scroll register from the voucher. Then he
gives the call deposit leaf to the assistant.
Assistant filled the call deposit leaf according to the information provided in the voucher. After
entering the call deposit number, name of company, address, amount and date in call deposit
register then he sends the prepared call deposit to the officer /OG-1 for authentication. Then
depositor writes two signatures on counter-foil.
The counter-foil is left with bank and the call deposit is handed over to the depositor.


For the encashment of the call deposit the following procedure is adopted.

Call deposit holder affixes the five rupee tickets on the backside of call deposit.
The call deposit holder puts the two signatures on the backside of the call deposit just like on
the counter-foil and deposits the call deposits from the deposit counter.
A token is issued after checking the apparent tenure.
The accountant compares the signatures of call deposit with the signature of the counter-foil and
sends the call-deposit to the cash department.
Then after expositing the token, call deposit holder gets the amount of call deposit.



The depositor can open the account with the bank in the following ways:
1 Individually
2 Jointly
3 Sole proprietorship
4 Partnership
5 Corporation
Individual account
A person can open account with the bank in Pak-rupee or in selected foreign currencies in
nominated branches of the National Bank of Pakistan.
The account holder has to follow the following procedure;
1 First of all he has to fill the account opening form provided by the bank.
2 Then the introduction of the account holder is done before the manager. For this purpose he has
to provide the existing account holder of the bank or officer of bank as introducer.
3 If the account holder is illiterate then he provides two photographs to the bank.
4 In order to stop the payment from the account it is necessary for him to give the instruction to
the manager in the black and white. He may get the statement of account from the bank
according to his own will.
Joint account
The people can open the joint account in Pak-rupee or in selected foreign currencies in the
nominated branches of the bank. A form is given to the person who wants to open a joint-account
holder. If any one or both are illiterate then he or they give the photograph the bank. The introduction
of the person is done. He also states about the modes of operation that the amount will be drawn from
the account as jointly or alone.

Sole proprietorship
The person who is the sole owner of the business can open the account with the NBP by
profiting the following documents to the bank officer.
1. Current municipal license
2. Commercial registrations certificate
3. Copy of identity card etc.
The bank in special doubtful case can get additional documents for proper verification. The bank
manager studies the all documents of business if he feels satisfied then the account of the party is
opened with the bank.

Partnership firms
The partnership firms can also opened the account with the bank, but for this they have to
provide the following types of information to the bank. For this purpose a form is provided to account
holders in which they provide the following information to the bank and the person is also nominated
who cal draw the amount from the bank.
1. Name of firm
2. Name of partners
3. Identity cards of partners
4. Registration certificate of the firms with the authorities
5. Photograph of partners in case of illiterate
In order to open the account of the company the following documents are required by the
bank so that the bank would take action in case of any fraud or discrepancy.
1. Memorandum of association
2. Memorandum of article
3. Most recent balance sheet and profit and loss statement
4. Resolution of board of directors about the person who is authorized to sign the checks
5. Another document.


Saving Account are opened, on proper introduction, with sums of not less than
Rs.100.00 for individuals(single of joint), charitable institutions, provident and
other funds of benevolent nature of the local bodies, autonomous corporation,
companies, associations, educational under the order of a competent Court of


A distinctive number will be allotted to each account, which shall be quoted in

all correspondence-relating toms all the account and the time of making
deposits or withdrawals.


The Bank shall be within its right to make investment of credit balances /
deposit in the PLS Saving Account shall in any manner at its sole discretion


and to make use of the funds to the best of its judgement in the banking
business in non-interest bearing assets.

Account-holder can only withdraw sums from his account by means of cheques
supplied to him by the Bank for that particular account.


Cheques should be signed as per specimen signature to the Bank and any
alteration(s) thereon must be authenticated by the drawers full signature.


Post-dated and stale cheques shall not be paid.


If a Pass Book is lost or spoilt, a charges will be made on account of cost of the
fresh Pass Book which will be issued beginning entries from the date of the


The Bank will register instruction from the drawer of a cheque to stop its
payment., but it can accept no responsibility in case instructions are overlooked.


The Bank reserves to itself the right to add or alter any or all of the Rules after
advertisement in a newspaper or otherwise and such altered or additional rules
shall immediately thereafter be deemed to be binding on all account holders.

The Banks reserves to itself the right to close, without previous notice, any account which in its opinion
is not satisfactorily operated upon, or for any other reason whatsoever which it shall not be incumbent
on the Bank to disclose to the account-holder.


All the cheques under collection are called cheques under collection in National Bank of
Pakistan. There are two types of bills for collection:

Outward Bills for Collection

Inward Bills for Collection



The transfer of credits to a foreign country to settle debts or account between resident of home
country and those of the foreign country or the Foreign bills currencies etc used to settle such

Foreign Exchange department deals within exports imports and Money transfer.
National Bank of Pakistan acts as importer bank as well as exporter bank for different parties
who are interested in the business of export & import.

All goods and services brought into a country that were purchased from organizations located in
other countries.

All goods and services sent from one country to another country.

Documents required for Export

The person who is exporting goods to the foreign countries requiring the following documents.

National tax number

Registration with export promotion Bureau

Sales tax registration

Commercial Invoices

Bill of Lading

Packing List

Bill of exchange

Promissory Note


Letter of Credit

Certificate of origin

Beneficiary certificate

After compiling the entire task by resident country that is exporting goods in favor of foreign
importer now it will be his turn to make payment.


o Importer bank issues a document on request stating that it will
pay the exporter when exporter fulfill the terms of letter of credit.
Letter of credit is of two types:

At Usance L/C

At Sight L/C

Requires the importer / importing bank to pay as soon as it receives the clean documents from

It extends time period (30days, 60days, 90days, 120days, 150days, & 180days).to importing

bank for payment. After specified time period importer have to pay.
Letter of guarantee gives in behalf of person that I will pay in case of default.

SWIFT (Standard world wide inter financial transaction)


It is the only network. No institute involved among it.


This certificate shows that goods are from Pakistan.

COVERING SCHEDULE If in covering schedule, it is given that Please remit proceed to

our Karachi office account # 574348812 with (Standard Chartered Bank) USA for onward
credit to js bank.


If L/C requires some information as proof of anything from exporter then exporter has to
present beneficiary certificate for that proof.


E-form has four copies:

One for custom officer

One for exporter

Triplicate copy for SBP

Duplicate copy for bank

Bank reporting or duplicate and triplicate is done by bank. Custom officer should clear product.
(Date is given on the foot form).



It is the choice of importer to open L/C from any bank and the bank from which L/C is opened
can also refer to some other bank for payment. So bill of exchange is sent to refer bank and
other documents are sent to L/C opening bank.


L/C is opened by the importer. There are two types of L/C:

Revocable L/C

Irrevocable L/C


If place of issue and port of loading is different on bill of lading, then along with the stamp of
shipment on board, vessel name and port of shipment is written.

Issue date of bill of lading shipment on board.

There should not be cutting on bill of lading without authentication.

Bill of lading should show capacity of agent. If bill of lading can be taken by the agent of
Importer Company, then his name should be mentioned on bill of lading.

Original GSP should be presented.

If TT reimbursement is not acceptable, it means bill of lading is necessary.

When documents are received for export, do enter into lodgment register.



Performa invoice signed by importer

o category pass book copy attested by any bank

o Importer registration with export promotion bureau
o Annexure
o Verification of signature by S.S. Card
o L/C issued on basis of L/C application form
o Insurance if covered by buyer
o Insurance cover note


o Insurance policy.

Environmental analysis is a strategic tool. It is a process to identify all the external and internal
elements, which can affect the organizations performance. The analysis entails assessing the level of
threat or opportunity the factors might present. These evaluations are later translated into the decisionmaking process. The analysis helps align strategies with the firms environment.
Our market is facing changes every day. Many new things develop over time and the whole scenario
can alter in only a few seconds. There are some factors that are beyond your control. But, you can
control a lot of these things.
Businesses are greatly influenced by their environment. All the situational factors which determine day
to day circumstances impact firms. So, businesses must constantly analyze the trade environment and
the market.
There are many strategic analysis tools that a firm can use, but some are more common. The most used
detailed analysis of the environment is the PESTLE analysis. This is a birds eye view of the business
conduct. Managers and strategy builders use this analysis to find where their market currently. It also
helps foresee where the organization will be in the future.
PESTLE analysis consists of various factors that affect the business environment. Each letter in the
acronym signifies a set of factors. These factors can affect every industry directly or indirectly.
The letters in PESTLE, also called PESTEL, denote the following things:

Political factors
Economic factors
Social factors
Technological factors
Legal factors
Environmental factor

Often, managers choose to learn about political, economic, social and technological factors only. In that
case, they conduct the PEST analysis. PEST is also an environmental analysis. It is a shorter version of
acronyms for the same set of factors. Some of them gauge additional factors like ethical and
demographical factors.

SWOT Analysis
For small businesses, it is important to analyze all situations carefully before taking any decision. That
way, there will be fewer chances of making mistakes and designing strategies that wont work.
To help these businesses, several analytical tools are available, one of them being theSWOT Analysis.
However, before you start using a SWOT Analysis template and check out SWOT analysis examples, it
is important to understand what this analytical method is all about.
What SWOT Analysis is in simple words
What is SWOT Analysis? This analysis is used to list down favorable and unfavorable factors that go
against a particular situation.
SWOT analyzes Strengths, Weaknesses, Opportunities and Threats that are associated with a situation
by considering all the internal and external aspects of the business and market. This way, business
managers can understand whether a situation has enough aspects in its favor and ultimately worth being


This assessment technique has a remarkable track record of success, providing almost accurate and
extremely helpful insights to a business resources. To help you understand better how it works, it may
be a good idea to look at some SWOT Analysis examples.
Here is an example of SWOT Analysis that was actually carried out by Dell in the mid 90s to analyze
its market position:



Selling products directly to the customers

Keeping costs below that of competitors

Higher responsiveness to customer demands

No partnerships or strong relationships with

computer retailers



Desire of customers for one-stop shopping

Customers increasing knowledge about

what they want in computers

Stronger brand name of competitors like

IBM and Compaq

Internet as a marketing tool

Strong relationship of competitors with


Try more general SWOT analysis examples

For more general SWOT Analysis examples, here is one with some general entries. You can let the
factors relevant to your situation stay while removing and adding accordingly:



Have an excellent staff for handling sales


Too many missed deadlines and a lot of

with strong knowledge of current products

work on pending

Strong customer relationships

High cost of rental for the office

Strong internal communications system

Infrequent cash flow system

A strong geographical location with high

Too much stock in inventory and higher

traffic input

inventory costs

Well-designed and successful marketing


An inefficient record maintenance system in


Business reputation of being innovative

Outdated market research data



A lot of competitors in the market with

similar products

Products similar to yours in the market are

expensive or of poor quality

Customers in the market are loyal

Seasonal high demand of the product

High demand for product or similar

A new advertising campaign launched by


A competitor opening new shop in a nearby



A downturn in economy and less spending

budget of people

With these SWOT Analysis examples, you can easily understand how you can use this to analyze a
business situation in a comprehensive way. After careful analysis, you can determine whether a new
venture have enough positives in its favor to be pursued.



For the year ended December 31, 2015

previous year. However, SECP vide its notification dated January 28, 2016 has stated that the
requirements of consolidation under

section 237 of Companies Ordinance 1984 and IFRS 10 is not applicable in case investment by

companies in mutual fund established

under trust structure. Accordingly, the Bank has not consolidated the said funds in its financial

IFRS 11 replaces IAS 31 Interests in Joint Ventures. It requires all joint ventures to be equity
accounted thereby removing the option

in IAS 31 for proportionate consolidation. It also removes the IAS 31 concept of jointly

controlled assets. The application of IFRS 11

did not result in identification of any associate as a joint venture.
IFRS 12 prescribes additional disclosures around significant judgements and assumptions made

in determining whether an entity

controls another entity and has joint control or significant influence over another entity. The

standard also requires disclosures on the

nature and risks associated with interests in unconsolidated structured entities.
IFRS 13 Fair Value Measurement, consolidates the guidance on how to measure fair value,

which was spread across various IFRS, into

one comprehensive standard. It introduces the use of an exit price, as well as extensive

disclosure requirements, particularly the

inclusion of non-financial instruments into the fair value hierarchy. The application of IFRS 13

does not have an impact on the financial.

IAS 19 'Employee Benefits' requires an entity to consider contributions from employees or third

parties when accounting for defined

benefit plans. IAS 19 requires such contributions that are linked to service to be attributed to

periods of service as a negative benefit. The

amendments clarify that, if the amount of the contributions is independent of the number of

years of service, an entity is permitted to

recognise such contributions as a reduction in the service cost in the period in which the service
is rendered, instead of allocating the

contributions to the periods of service. The amendment became applicable for annual periods

starting on or after July 1, 2014. The

application of this amendment did not have any impact on these financial statements.
In addition to the above standards and amendments, improvements to various accounting

standards have also been issued by the IASB in

December 2013 that became effective during the year. These improvements to the standards did

not have any material impact on the these

financial statements.

For the year ended December 31, 2014

o National Bank achieved record financial
results and solid returns for shareholders in
2014. Our net income, excluding specified
items, reached $1,593 million, an increase
of 12% compared to 2013. Diluted earnings
per share were up 11%

to $4.48. Total

revenues, excluding specified items, rose

8% to
$5,638 million. For all three measures of financial performance, 2014
marked the 12th consecutive year of growth.
National Bank shareholders were rewarded with another dividend increase, the 9th since 2010,
and strong capital appreciation. This translated into a 21.3% total shareholder return (TSR), the

highest among Canadas major banks for 2014. Over five- and ten-year horizons, we have also
delivered TSRs that compare very favourably with our Canadian peers.



For the year ended December 31, 2013

The Bank uses the taxable equivalent basis to calculate net interest income and income taxes.
This calculation method consists of grossing up certain tax-exempt income (particularly

by the income tax that would have been otherwise payable. An equivalent amount is added to
income taxes. This adjustment is necessary in order to perform a uniform comparison of the

on different assets regardless of their tax treatment.

During the year ended October 31, 2013, the Bank recorded $9 million in financing costs ($7
million net of income taxes) related to holding restructured notes as well as $151 million in

($111 million net of income taxes) to reflect a rise in the fair value of the notes. During the year

ended October 31, 2012, the Bank had recorded $155 million in revenues ($113 million net
of income taxes), of which $111 million came from a rise in the fair value of restructured notes,

$34 million from a rise in the fair value of commercial paper not included in the Pan-Canadian
restructuring plan and $10 million from gains following capital repayments of restructured

notes classified as Available-for-sale securities.

During the year ended October 31, 2013, the Bank recorded $6 million ($5 million net of
income taxes) for its share of the integration costs incurred by Fiera Capital Corporation (Fiera).

During the year

ended October 31, 2012, a $246 million gain ($212 million net of income taxes) had been
recorded following the sale of the operations of Natcan Investment Management Inc. (Natcan).
This gain


had consisted of a $275 million sale price, from which $29 million in goodwill, intangible
assets and direct charges was deducted. A total of $16 million ($11 million net of income taxes)

in other
charges related to this transaction had been recorded. The Bank had also recorded $3 million
($3 million net of income taxes) for its share of the integration costs incurred by Fiera.

During the year ended October 31, 2013, the Bank recorded an amount of $6 million ($4
million net of income taxes) for its share in the integration costs and the intangible asset

of its interest in TMX Group Limited.
During the year ended October 31, 2013, the Bank recorded $27 million in charges ($19 million

net of income taxes), consisting mainly of retention bonuses related to the acquisitions of
Wellington West Holdings Inc. and the full-service investment advisory business of HSBC

Securities (Canada) Inc. (2012: $38 million, $27 million net of income taxes).
During the year ended October 31, 2013, the Bank recorded $39 million ($29 million net of

income taxes) in intangible asset impairment losses on internal technology developments

(2012: $18 million, $13 million net of income taxes).
During the year ended October 31, 2013, the Bank recorded $12 million in severance pay ($9

million net of income taxes) for the streamlining of certain activities. During the year ended
October 31, 2012, the Bank had recorded $80 million ($59 million net of income taxes) in

severance pay following an optimization of certain organizational structures.

During the year ended October 31, 2013, the Bank recorded $16 million in charges ($12 million
net of income taxes) related to vacant premises. During the year ended October 31, 2012, the


Bank had recorded a $4 million charge ($3 million net of income taxes) for lease terminations

following an optimization of certain organizational structures.

during the year ended October 31, 2013, the Bank reversed $37 million (2012: $29 million) in










during the year ended October 31, 2013, the Bank reversed $37 million (2012: $29 million) in











Income Statement
An income statement (US English) or profit and loss account (UK English)[1] (also referred to as
a profit and loss statement(P&L), statement of profit or loss, revenue statement, statement of financial
performance, earnings statement, operating statement, or statement of operations)[2] is one of
the financial statements of a company and shows the companys revenues andexpenses during a
particular period.[1] It indicates how the revenues (money received from the sale of products and
services before expenses are taken out, also known as the top line) are transformed into the net
income (the result after all revenues and expenses have been accounted for, also known as net profit
or the bottom line). It displays the revenues recognized for a specific period, and
the cost and expenses charged
including write[2]
offs (e.g., depreciation and amortization of variousassets) and taxes. The purpose of the income
statement is to show managers and investors whether the company made or lost money during the
period being reported.
One important thing to remember about an income statement is that it represents a period of time like
the cash flow statement. This contrasts with the balance sheet, which represents a single moment in
Charitable organizations that are required to publish financial statements do not produce an income
statement. Instead, they produce a similar statement that reflects funding sources compared against
program expenses, administrative costs, and other operating commitments. This statement is commonly
referred to as the statement of activities. Revenues and expenses are further categorized in the
statement of activities by the donor restrictions on the funds received and expended.
The income statement can be prepared in one of two methods. [3] The Single Step income statement
takes the simpler approach, totaling revenues and subtracting expenses to find the bottom line. The
more complex Multi-Step income statement (as the name implies) takes several steps to find the bottom
line, starting with the gross profit. It then calculates operating expenses and, when deducted from the
gross profit, yields income from operations. Adding to income from operations is the difference of
other revenues and other expenses. When combined with income from operations, this yields income

before taxes. The final step is to deduct taxes, which finally produces the net income for the period

Balance Sheet
The accounting balance sheet is one of the major financial statements used by accountants and business
owners. (The other major financial statements are the income statement, statement of cash flows,
andstatement of stockholders' equity) The balance sheet is also referred to as the statement of financial
The balance sheet presents a company's financial position at the end of a specified date. Some describe
the balance sheet as a "snapshot" of the company's financial position at a point (a moment or an instant)
in time. For example, the amounts reported on a balance sheet dated December 31, 2015 reflect that
instant when all the transactions through December 31 have been recorded.
Because the balance sheet informs the reader of a company's financial position as of one moment in
time, it allows someonelike a creditorto see what a company owns as well as what it owes to other
parties as of the date indicated in the heading. This is valuable information to the banker who wants to
determine whether or not a company qualifies for additional credit or loans. Others who would be
interested in the balance sheet include current investors, potential investors, company management,
suppliers, some customers, competitors, government agencies, and labor unions.
In Part 1 we will explain the components of the balance sheet and in Part 2 we will present a sample
balance sheet. If you are interested in balance sheet analysis, that is included in the Explanation of
Financial Ratios.
We will begin our explanation of the accounting balance sheet with its major components, elements, or
major categories:

Owner's (Stockholders') Equity

In AccountingCoach PRO you will find some special materials on the balance sheet. For example, the
video seminar Understanding Financial Statements provides a line-by-line explanation of a balance
sheet. PRO also includes a visual tutorial, business forms, and exam questions that will help you learn
and retain information on the balance sheet.

Assets are things that the company owns. They are the resources of the company that have been
acquired through transactions, and have future economic value that can be measured and expressed in
dollars. Assets also include costs paid in advance that have not yet expired, such as prepaid advertising,
prepaid insurance, prepaid legal fees, and prepaid rent. (For a discussion of prepaid expenses go
to Explanation of Adjusting Entries.)

Examples of asset accounts that are reported on a company's balance sheet include:

Petty Cash
Temporary Investments
Accounts Receivable
Prepaid Insurance
Land Improvements
Bond Issue Costs

Usually asset accounts will have debit balances.

Contra assets are asset accounts with credit balances. (A credit balance in an asset account is contrary
or contrato an asset account's usual debit balance.) Examples of contra asset accounts include:

Allowance for Doubtful Accounts

Accumulated Depreciation-Land Improvements

Accumulated Depreciation-Buildings
Accumulated Depreciation-Equipment
Accumulated Depletion

Classifications Of Assets On The Balance Sheet

Accountants usually prepare classified balance sheets. "Classified" means that the balance sheet
accounts are presented in distinct groupings, categories, or classifications. The asset classifications and
their order of appearance on the balance sheet are:

Current Assets
Property, Plant, and Equipment
Intangible Assets
Other Assets

An outline of a balance sheet using the balance sheet classifications is shown here:


Statement of Owners Equity

This lesson presents the Statement of Owner's Equity (or Statement of Changes in Owner's Equity)
along with important points you need to know in preparing and understanding this report.
As we have learned in the previous lessons (if you have been following our tutorials), capital is affected
by four elements.
Capital is increased by owner contributions and income, and decreased by withdrawalsand expenses.
The Statement of Owner's Equity, which is prepared for the sole proprietorship type of business, shows
the movement in capital as a result of those four elements.
Statement of Owner's Equity Example
Here is a sample Statement of Owner's Equity of a service type sole proprietorshipbusiness, Strauss
Printing Services. All amounts are assumed and simplified for illustration purposes.
Assume that the company started the year 2014 with $100,000 capital. During the year, the owner made
$10,000 additional contributions and $20,000 total withdrawals. The Statement of Owner's Equity
would look like this:
Strauss Printing Services
Statement of Owner's Equity
For the Year Ended December 31, 2014
Strauss, Capital
$ 100,000
Additional Contributions
Net Income
$ 167,100
Less: Strauss, Drawings
Strauss, Capital Dec. 31, 2014
$ 147,100
Explanation and Pointers
A Statement of Owner's Equity (SOE) shows the owner's capital at the start of the period, the
changes that affect capital, and the resulting capital at the end of the period. It is also known as
"Statement of Changes in Owner's Equity".
A typical SOE starts with a heading which consists of three lines. The first line shows the name
of the company; second the title of the report; and third the period covered.


The title of the report is Statement of Owner's Equity. This is used for sole proprietorships. For
partnerships, the title used is "Statement of Partners' Equity" and for corporations, "Statement of
Stockholders' Equity".
Notice that the third line is worded "For the Year Ended..." This means that the SOE presents
information for a specific span of time. In the above example, the period covers 1 year that ends on
December 31, 2014. Hence, the amounts presented pertain to changes to owner's equity from January 1,
2014 to December 31, 2014.
The capital account used in the illustration is Strauss, Capital.
Income increases capital. Expenses decrease it. Net income is equal to income minus expenses.
Hence, net income would increase the capital account. If expenses exceed income, there is a net loss. In
such case, net loss will decrease the capital account.
Notice that the net income above, $ 57,100, is the bottom-line amount in the company's Income
Strauss, Drawings represents the total withdrawals made by the owner during the period. The
owner made $ 20,000 total drawings. This amount is deducted to get the capital balance.
The Statement of Owner's Equity example above shows that the company has$147,100 in
capital as a result of the following: $100,000 balance at the beginning of the year, plus $10,000 owner's
contributions during the year, plus $57,100 net income, and minus $20,000 withdrawals.
Good accounting form suggests that a single line is drawn every time an amount is computed (it
signifies that a mathematical operation has been completed). The bottom-line amount is double-ruled,
i.e. $ 147,100.

Cash Flow Statement

In financial accounting, a cash flow statement, also known as statement of cash flows,[1] is a financial
statement that shows how changes in balance sheet accounts and income affect cash and cash
equivalents, and breaks the analysis down to operating, investing and financing activities. Essentially,
the cash flow statement is concerned with the flow of cash in and out of the business. The statement
captures both the current operating results and the accompanying changes in the balance sheet.[1] As an
analytical tool, the statement of cash flows is useful in determining the short-term viability of a
company, particularly its ability to pay bills. International Accounting Standard 7 (IAS 7), is
the International Accounting Standard that deals with cash flow statements.
People and groups interested in cash flow statements include:


Accounting personnel, who need to know whether the organization will be able to cover payroll
and other immediate expenses

Potential lenders or creditors, who want a clear picture of a company's ability to repay

Potential investors, who need to judge whether the company is financially sound

Potential employees or contractors, who need to know whether the company will be able to
afford compensation


Financial analysis is a process which involves reclassification and summarization of

information through the establishment of ratios and trends. Financial statement analysis is the
process of examining relationships among financial statement elements and making
comparisons with relevant information. It is a valuable tool used by investors and creditors,
financial analysts, and others in their decision-making processes related to stocks, bonds, and
other financial instruments. The goal in analyzing financial statements is to assess past
performance and current financial position and to make predictions about the future
performance of a company. Investors who buy stock are primarily interested in a company's
profitability and their prospects for earning a return on their investment by receiving dividends
and/or increasing the market value of their stock holdings. Creditors and investors who buy debt
securities, such as bonds, are more interested in liquidity and solvency: the company's short-and

long-run ability to pay its debts.

Analysts can obtain useful information by comparing a company's most recent financial
statements with its results in previous years and with the results of other companies in the same
industry. Three primary types of financial statement analysis are commonly known as horizontal
analysis, vertical analysis, and ratio analysis.


Liquidity Ratios

The liquidity position of a bank is like a reservoir. It may be adequate, although nearly depleted,
just before the start of the rainy season. Or it may be inadequate, although three quarters full

just before the summer drought.

Liquidity can be defined as:

The banks ability not only to meet possible deposit withdrawals but also to provide for the
legitimate needs of the economy as well

Current Ratio

Current ratio is a measure of the current adequacy of company's current assets to meet its
current obligations. It must be greater than 1. If it is less than 1, liabilities exceed current assets.
For every Rs.1 of liabilities, the company has a ratio amount of current assets available. The
concept behind this ratio is to ascertain whether a company's short-term assets (cash, cash
equivalents, marketable securities, receivables and inventory) are readily available to pay off its
short-term liabilities (notes payable, current portion of term debt, payables, accrued expenses

and taxes). In theory, the higher the current ratio, the better.
Formula = Current Assets / Current Liabilities









Current Ratio





Capital Structure Ratio

This ratio relates the net profits to the amount of capital funds that have been employed in

making that profit.

Formula = Net markup received / Capital Funds








Return on Capital Fund







The above given ratios suggest that the profitability of the bank has a mixed trend during five
years. The first three years 2004 (2.92), 2005 (3.95), 2006 (4.95) shows an increasing trend,
indicating more profitable operations of the bank. It was decreased in the year 2007 (4.12) and
has increased in 2008 as the ratio was 4.13.

Profitability Ratios
Profitability ratios compare income statement accounts and categories to show
a company's ability to generate profits from its operations. Profitability ratios focus on a company's
return on investment in inventory and other assets. These ratios basically show how well companies
can achieve profits from their operations.
Investors and creditors can use profitability ratios to judge a company's return on investment based on
its relative level of resources and assets. In other words, profitability ratios can be used to judge

whether companies are making enough operational profit from their assets. In this sense, profitability
ratios relate to efficiency ratios because they show how well companies are using thier assets to
generate profits. Profitability is also important to the concept of solvency and going concern.

Activity Ratios
Operational efficiency and profitability are the primary objectives of a business. Measuring the ability
of a company to achieve such objectives can be difficult, unless you use financial analysis tools such as
activity ratios. Business managers who understand and use these ratios have an edge over those who
Activity Ratios
Activity ratios are financial analysis tools used to gauge the ability of a business to convert various
asset, liability and capital accounts into cash or sales. The faster a business is able to convert its assets
into cash or sales, the more efficient it runs. Activity ratios become more meaningful when compared to
industry-average activity ratios. Different industries have different industry-average activity ratios and
pitting your ratios against those of peer businesses allows you to know if your ratios are better or
Accounts Receivable Turnover
Accounts receivable turnover ratio is a technique used to measure how quickly a company is able to
collect money that is owed by its customers. The total amount of money due from customers for credit
sales is known as accounts receivable. Dividing total credit sales by average accounts receivable for the
given period yields this ratio. The higher the ratio becomes, the more efficient management is in
collecting credit sales. A low ratio implies poor credit and collection performance.
Merchandise Inventory Turnover
Cost of goods sold divided by average inventory for a given period gives you the inventory turnover
ratio. This ratio measures how many times in an accounting period the inventory balance is sold out.
Different types of businesses have different inventory ratios for a given period. The best way to gauge
efficiency in selling inventory is to compare your inventory turnover ratio against previous records,
against competitors ratio or against industry-average figures. The higher the inventory turnover ratio,
the better and more efficient your business is in using inventory to generate sales.
Total Assets Turnover
The accounting tool used to measure how efficiently your business uses its assets to generate sales is
known as the total assets turnover ratio. Dividing sales by total assets yields this ratio. The ratio
becomes higher as your average inventory becomes smaller. Your business becomes more efficient in
selling inventory as the ratio becomes higher. The more sales you can generate with a given level of
inventory, the better off your business is.
References (4)
About the Author

Raul Avenir has been writing for various websites since 2009, authoring numerous articles concentrated
on business and technology. He is a technically inclined businessman experienced in construction and
real estate development. Aside from being an accountant, Avenir is also a business consultant. He
graduated with a degree of Bachelor of Science in business administration.
Photo Credits
Hemera Technologies/ Images

Credit (Medium Term):

Production and development

Watercourse improvement


Farm power

Development loans for tea plantation


Solar energy

Equipment for sprinklers

Farm Credit:

Js bank also provides the following subsidized with ranges of 3 months to 1 year on a renewal

Operating loans

Land improvement loans

Equipment loans for purchase of tractors, farm implements or any other equipment


Installing Validator and ATM

Validator machine is used to count the currency notes and its installation will help










toeliminate to counting errors and will save time. This will also help in saving time result
iswork completed on timeThis branch is situated in the City, which is supported to be the hub of
business activates.In this area an automated teller machine (ATM) is the need of the hour
businessmen caneasily check their balance in the bank and also with draw their money

Interest on Overdraft:
Overdraft is a short-term credit facility provided by the bank to its trustworthy customersf r e e
of interest. Only bank commission is charge small amount of mark-up on
t h e overdraft, which will help the bank to improve its revenue position.

Clean Loans
Clean loan or clean overdraft is the credit facility extended to the
c u s t o m e r s t o t h e customers without any security. These types of small term loans should


extendedt o a n y b o d y, b e c a u s e s o m e t i m e t h e s e l o a n s a r e

p r o v i d e d t o b l u e - e y e d p e o p l e o f t h e management and they become a part of bad


Credit cycle start with request letter. When customer gives a request letter to bank that he want that
much amount of credit from bank.


When bank receive the request letter form customer. The officer of credit marketing department make
credit line proposal of client. It is essential that the proposal define clearly the purpose of facility, the
source of repayment, the agreed repayment. Schedule, the value of security and customer relationship
consideration implicit in credit division.
The security to be accepted as collateral for the facility and all the documentation relating to the
security of facility must be in the approved from all the procedures and required documentation must
be completed all these things all feed in CLP.
CLP is basically a medium to present proposal for seeking approval of credit line in client. In CLP they
feed complete data of the client that include:

Credit Limit

Legal status of company

History of relationship / introduction with bank

Line of Business

Background of proprietor / owner / partner

Purpose of facility


Along with it they include borrower basic fact sheet


Prudential checklist

After the processing of information, credit officer decided whether to give credit to that person or not.
They also check whether its security has any market value or not. Decision is taken by the branch credit
committee (BCC ). If the proposal is within the discretionary powers of committee the proposal may
approve after revaluation of credit risk.

It CLP beyond discretionary power of branch credit committee the CLP is sent to credit division at
head office along with supporting documents and recommendation of branch credit committee.

When decision is made now credit officer offer that we will give you loan up till that limit not more
than that. Up till now credit marketing officer does all the process. After that credit administration
officers work start.
Credit administration department basic function is to fulfill the requirement of documents as a security
for credit. Different types of documents are required for pledging, mortgage and hypothecation.

Documents required for C.F. Hypothecation

Legal stamp documents required:

Promissory note

Letter of hypothecation

Letter of guarantee

Letter of continuity

Agreement of finance

Letters without stamp:

Letter of arrangement

Letter of disbursement

Letter of authority

SBP regulation undertaking

Documents required for C. F. Pledge

Legal stamp documents required:

Agreement of finance

Promissory note

Letter of guarantee

Memorandum of deposit of title deed

Letter of hypothecation

Letter of continuity

Letters without stamp:

Letter of arrangement

Letter of disbursement

Letter of authority

SBP regulation undertaking

Property Documents for Mortgage

o Legal advice about property documents
o Title deeds ( Original documents of property )
o Aux sajra ( Location site map )

o NEC ( Non-Encompass Certificate )

o PT 1 in favor of borrower
o PT 1 in favor of bank
o Mo TD ( Mortgage of title deeds )
o Agreement to create mortgage
o Letters submit to ETOS & register
o Irrevocable general power of authority ( IGPA )
o Valuation report


Here documents are checked security is properly checked by the value. Value tells the security.
Here following characteristic of security are checked.

Market value






On completion of legal documents and security arrangements and receipt of completion certificate from
recognized legal counsel, the bank according to the approved schedule prepared by bank after obtaining
confirmation of other payments have been funds from sponsors other source viz, equity fund from
sponsors release of fund by other co financiers etc. after the valuation of security the loan is disbursed
to customer.

Responsibility lies to branch manager to monitor the overall profit and risk aspect of credit portfolio in
accordance with criteria setout in banks credit policy. After the disbursement credit administration
officer monitor the performance of customer whether he is fulfilling the requirement or not. He is
paying markup or not for which purpose he has taken the loan whether he is utilizing loan for that
purpose or not.

After specific time period credit officer see what customer want whether he wants to renew / revise or
writ off it. If he wants to renew it he said to officer to renew it with same limit.


Exceptional banking service should not be shackled to any location. Experience the same great service
at our ever growing network of branches in all provinces of Pakistan and Azad Jammu & Kashmir.
With a 100% online banking network, you get the same level of exceptional service along the well
beaten track or the path less tread, all across the country.
Branch Name, with atm are layyah Charroi AK, AJK. Chiniot, AJK. Mirpur AK, AJK.
Muzaffarabad AK, AJK. Rawalakot AK, AJK. Sehensa AK, AJK. Arifwala, Arifwala.

The loan officer Will be responsible for the collection of finance installments for initial 60 days from
the date of default. After that, the case will be handed over to the collection officer provided by the
Outsourced Collection Agency.

Collection Structure


The country collections Head will manage overall collections. Under the country Head there
will be Regional collections Managers (RCM). The collection officer will directly report to the

RCM and indirectly report to the Branch Manager.

The collection process is to be divided into following four categories:

Front End

Mid Range

Hard Core


Selling Skills

The New Model of Selling

Selling has changed dramatically over the last few decades, primarily because customers have

Customers are far more knowledgeable about products and services available today then ever

Competition today is far more stronger than has ever been

There are far more products and services available to satisfy customers needs then ever before

Customers are more sophisticated and demanding then they have ever been, for even the
smallest products

Acceptance- satisfaction a deep subconscious need of every person

Acceptance must be established first

You express your acceptance with unconditional positive regards, no judgment!

Smile be glad to see him or her

Agreeability- one of the most desirable qualities in human relation

Never tell him hes wrong in his general opinion

If the issue is unimportant, just let it pass


If the issue is important, use third party question to avoid appearing argumentative.


Positive Mental Attitude- the degree to which you are a Cheerful Person

Always look for the good in every person and situation

Always interpret things positively to yourself

Smile, relax, be friendly with every one you meet

Courtesy- the degree to which you are polite and correct in your interaction with others

Be polite to everyone you meet

Admiration raises the self esteem of others and builds better relations

Compliment people on their possessions at home and work

Compliment people on their accomplishments- their degrees, awards or other form of


Appreciation-a powerful way to build high quality relationships

Develop an attitude of gratitude in every thing you do

Thank everyone you meet for every thing they do for you

Always say thank you for your time to your prospect and your customers

Send thank you notes, cards and gift regularly

For technology, existing CAMS systems bas been enhanced / modified in the light of the proposed
scheme. The system is centralized and its database is to be maintained at Head Officer level the I.T
system (CAMS) will be lived at all National Bank of Pakistan online branches
IT platform with specific automation and MIS generation capabilities for the scheme, as under:
o Product type sales i.e. CNG auto Rickshaw, Utility Store & PCO etc.
o Geographical distribution of loans

o Processing Turn Around Time

o Performance evaluation reports on Turn Around Time
o By Classification of applicant
o Loan limits
o Loan tenure
o Mark-up rate wise
o Govt. mark-up share collection and loss sharing reports Etc.


The js bank should be fully prepared in its management of financial crises and its business
continuity planning, within the standing committee framework, and should work with others to
strengthen national crises management preparations.

The bank should improve the quality of training of its employees and the integrity, controls and
efficiency of its systems, processes and financial reporting.

The bank should improve its recruitment, retention and development and to reform the Banks
pension scheme.

The bank should renegotiate the Banks long term financial framework and to overhaul the
Banks financial system.

The Bank should improve IT capability in the analytical areas and to develop a medium term
strategy for banking and market operations.

The js bank should monitor the impact of its operations on the environment, which is mainly
through the use of power and the generation of waste.

Js bank being the only lending arm to the government for public sector development should
design, develop and deliver product and services for economic growth.

The bank should provide support to the Micro, Small and Medium enterprises thereby reducing
unemployment and helping to create a more equitable distribution of wealth.

The js bank should adopt modern banking tools and techniques. Quality leadership, clear
vision, investment in IT infrastructure and human resource development.

The bank should develop software for pension disbursement.

As for as Islamic Banking environment is concerned the management and employees of js bank
should work together for basic research for discovering their own laws, developing theories or
concepts for the better direction of their own business environment according to Quran &

The branches should reduce its large expenses in order to increase the value of the bank.

The js bank should strengthen incentives and accelerate a results-oriented training and
communications programs for management and staff.

The js bank should implement a financial inclusion program to meet the needs of underserved
economic subsectors, including outreach programs to meet the requirements of the agriculture,

housing, SME and microfinance sectors.

The js bankshould introduce a framework for consolidated supervision and reorganize the
regulatory architecture to allow better regulation and supervision of financial control division of


The js bank plays a key role in the strategic national development. The bank has historically
been the financial arm of the government and has enjoyed the blessings of state support in the
form of huge public sector funds and deposits.


In contract to other banks populating the FSI sector,is mand ated to uphold public interest. It is
critical too as all other banks and Is in public sector have been closed down or merged with js

The current management of js bank was hired purely for their international experience, business
orientation to turn around a purely public institution into a sustainable and commercially viable
bank serving public interest along the lines of a large modern commercial bank.

Js bank has effective budgeting system in place. Annual budget of the bank is approved by the
Board and monthly comparisons of actual results with the budget are prepared and reviewed by
the senior management.

Js bank has a comprehensive framework of written policies and procedures on all major areas of
operations such as Credit, Treasury Operations, Finance, Internal audit and Compliance
approved by the Board.

Js bank provides sustainable financing for growth of industries of critical national importance
such as energy, education, healthcare, transport, shipping, Research & development.