Internship Report – Spring 2019

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Internship Report – Spring 2019

1.1 Company Profile: -

Jamuna Bank Ltd. is a third generation bank in Bangladesh. It provides commercial banking
services in Bangladesh. It is playing an important role to develop the business sector. The
growth of this bank is very good. Its motto is to provide prompt and quick service to the clients.
Jamuna Bank Ltd. has implemented well-structured online banking systems that make it easier
to provide prompt services to the customer. The bank primarily engages in corporate banking,
trade finance, project finance, retail banking, small enterprise finance, consumer finance, and
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syndication. Its range of service offerings includes cash management services, payments and
clearings, safe deposit locker services, employee benefits, collection services, treasury
services, asset management, services and SWIFT for foreign trade and so on.
Jamuna Bank Limited (JBL) is a Banking Company registered under the Companies Act, 1994
of Bangladesh with its Head Office currently at Hadi Mansion, 2, Dilkusha C/A, Dhaka-1000,
Bangladesh. The Bank started its operation from 3rd June 2001.
The Bank gives a wide range of help to exchange, trade, and industry and by the large business
of the nation. JBL's accounts are likewise accessible for the business people to set up promising
new pursuits and BMRE of existing modern units. The bank was built up by a gathering of
neighborhood business people who are all around presumed in the field of exchange, trade,
industry, and business of the country.
The Bank offers both regular and Islamic saving money through assigned branches. The Bank
is being overseen and worked by a gathering of an exceptionally instructed and proficient
group with expanded involvement in back and keeping the money. The Management of the
bank continually centers on comprehension and envisioning clients' needs. Since the need of
clients is changing step by step with the progressions of time, the bank attempts its best to
devise systems and acquaint new items with adapt to the change. Jamuna Bank Ltd. has just
accomplished enormous advancement since its start. The bank has effectively developed
notoriety as one of value specialist organizations of the country.

At present, the Bank has constant Online saving money branches (of both Urban and Rural
zones) arrange all through the nation having brilliant IT-spine. Other than conventional
Internship Report – Spring 2019

conveyance focuses, the bank has ATMs of its own, offering to other accomplice banks and
consortium all through the country.

1.1.1 Vision, mission, objectives:

Vision: To become a leading banking institution and to play a significant role in the
development of the country.
Mission: The Bank is committed for satisfying diverse needs of its customers through an array
of products at a competitive price by using appropriate technology and providing timely service 3

so that sustainable growth, reasonable return, and contribution to the development of the
country can be ensured with a motivated and professional work-force.
Objectives:
 To earn and maintain CAMEL Rating 'Strong'.
 To establish relationship banking and improve service quality through the development
of Strategic Marketing Plans.
 To remain one of the best banks in Bangladesh in terms of profitability and assets
quality.
 To introduce fully automated systems through the integration of information
technology.
 To ensure an adequate rate of return on investment.
 To keep risk position at an acceptable range (including any off-balance sheet risk).
 To maintain adequate liquidity to meet maturing obligations and commitments.
 To maintain healthy growth of business with the desired image.
 To maintain adequate control systems and transparency in procedures.
 To develop and retain a quality work-force through an effective Human Resources
Management System.
 To ensure optimum utilization of all available resources.
 To pursue an effective system of management by ensuring compliance with ethical
norms, transparency, and accountability at all levels.
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Values:

Image 1: Organizational Core values of JBL (Collected from Google)

1.1.2 Corporate Division/department

Management of JBL- JBL is overseen by very expert individuals. The present Managing Director
of the Bank is a forward-looking senior investor having many years of experience and multi-order
of information amazingly both at home and abroad. He is upheld by an informed and talented
expert group with differentiated involvement in a fund and keeping the money. The administration
of the bank continually centers on the comprehension and foreseeing clients' needs and offer
arrangement thereof. Jamuna Bank Limited has just accomplished colossal advancement within a
brief time of its activity. The Bank is as of now positioned as one of the quality specialist
organizations and known for its reputation.
Internship Report – Spring 2019

JBL (Organizational Structure)

Image 2: Organizational structure of JBL (Collected from Google)

1.1.3 Details of the product lines or services

The Bank has an accumulation of mode that readied money related items and administrations.
Such items depend on Monthly Savings Schemes, Consumer Credit Schemes, Lease Finance and
Personal Loan for Women and Shop Finance Scheme etc. Jamuna Bank Ltd, likewise comfortable
with Q-money ATM cards for its esteemed clients giving 24 hours saving money benefits through
Internship Report – Spring 2019

Debit Cards. JBL offers the accompanying administrations to the esteemed client. The Bank is
giving diverse kinds of administrations. The services are given below:

Fixed Deposit Receipts Transactional Account

 Double Growth Deposit Schemes  Current Deposit (CD) Account

(DGDS)
 Short Notice Deposit (SND) Account 6
 Triple Growth Deposit Schemes
 Savings Bank (SB) Account
(TGDS)
 Special Savings Bank Account
 Monthly Benefit Scheme (MBS)
 Resident Foreign Currency Deposit
(RFCD) Accounts

Deposit Scheme Islami Banking

 Earn First Deposit Scheme  Mudaraba Monthly Savings Deposit

Scheme
 Lakhpati Deposit Scheme
 Mudaraba Crorepati Deposit Scheme
 Millionaire Deposit Scheme
 Mudaraba Lakhopoti Deposit
 Kotipati Deposit Scheme
Scheme
 Monthly Savings Scheme
 Mudaraba Double/Triple Growth
 Monthly Benefit Scheme Deposit Scheme

 Marriage Scheme  Mudaraba Education Deposit

 Pension Deposit Scheme Scheme

 Mudaraba Hajj Deposit Scheme

 Education Savings Scheme
 Mudaraba Marriage Deposit Scheme
 Grihini Savings Account
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 Mudaraba Monthly Benefit Deposit

Scheme

 Mudaraba Rural Deposit Scheme

Retail Loan Products Foreign Exchange

 Personal Loan  Spot Dealing.

 Auto Loan  Forward Dealing. 7

 Any Purpose Loan  SWAP.

 Salary Loan  Corporate Deals.

 Doctors Loan  Term Placement

 Education Loan

 Overseas Job Loan

Types of the loan of what is offered Other Services

by Jamuna Bank Limited
 ATM Services
 Loan (General)
 JAMUNA Wallet (Mobile
 House Building Loan (General Application Base Services)

 House Building Loan (Staff)  Jamuna Bank Sure Cash (Mobile

Financial Services)
 Other Loans to Staff
 Internet Banking Services
 Cash Credit (Hypo.)
 SMS Banking Services
 Cash Credit (Pledge)
 Online Banking
 Corporate Social Responsibilities of
the Jamuna Bank Limited  Electronic Fund Transfer (EFT)
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 Hire Purchase  Real Time Gross Settlement (RTGS)

 Lease Financing  Utility Bill/Fees Payment

 Time Loan  Travelers Cheque

 Cons SOD (General)  Locker Services

 SOD (Others)  Corporate Cash Management

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 SOD (Export) Service.

 PAD  Loan Syndication & so on.

 LLM  Foreign Remittance Service

 LTR

 IBP

 Export Cash Credit (ECC)

 Packing Credit (PC)

 FDBP

 IDBP

 FBP

 Offshore Banking Unit (OBU)  Assets Liability Management

Table 1- Details of the product lines or services

Internship Report – Spring 2019

1.1.4 Operation details

 Investment system Islami Shariah
 Investment in imports: The import business is broadly divided into the following three
categories:-
I) Import of Commercial merchandise.
ii) Import of crude materials for generation reason.
iii) Import of capital/apparatus.
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The importer's avail of investment facilities against all kinds of imports. But in case of
imports under the category (i) and (ii), investments are made under the Shariah approved
Bai-Murabaha and Bai-Muajjal modes and in case of import under the category (iii),
investment is made under the Shariah-compliant mode of Hire Purchase under Shirkatul
Melk (HPSM). Investment facilities are also provided for import business through Bai-
Salam, Musharaka and Mudaraba modes. Besides, the Islami Banking branches will fully
abide by the national and international norms and guidelines relating to export/import
business.
 Investment in Exports: To accomplish export process/ order as per the terms and conditions
of the letter of credit (L/C) and the agreement executed between the seller and buyer, an
exporter needs financial and other banking facilities on urgent basis. So, it is one of the
important functions of a bank to provide investment and banking facilities to the exporter
at different stages of export business. An exporter needs financial facilities at two stages
of the export process such as at the pre-shipment stage, and at the post-shipment stage.
Hence, financial facilities to export sector may be classified as:
i. Pre-shipment Finance.
ii. Post-shipment Finance.

Financial assistance/ facilities complying Shariah principles are provided at both the stages of the
export process.

 Offshore Banking: Jamuna Bank Limited offers the following range of Offshore Banking
Services:
 Foreign Currency Deposits (Non-Resident entitles and NRBs)
Internship Report – Spring 2019

 Loan in Foreign Currencies

 Credit Facilities including Trade Financing
 Negotiation/Purchase of Export Bills
 Discounting of Export Bills
 Corporate Treasury Services.
 Competitive interest rates
 Easy international transfers 10
 Fee-free accounts

 Money Market Operation: Money markets are used to facilitate the transfer of short-term
funds from individuals, corporations or governments with excess funds to those with
deficient funds. Even investors who focus on long-term securities tend to maintain some
money market securities for liquidity.
 Money Market Product
 Call Money.
 FDR
 Repo
 Reverse Repo.
 Primary Dealer Operation: JBL is the market leader in Primary Dealer of Government
securities. With a view to activating a secondary market in Treasury bills/Bonds and other
Government securities, Bangladesh Bank nominated JBL as a primary dealer in the year
2003. From the very beginning, we are actively trading Government securities in the OTC
market. We have a large number of clients including individuals and institutions. We are
nominated as best Primary Dealer by Bangladesh Bank.
Internship Report – Spring 2019

1.1.5 Corporate Social Responsibilities

Jamuna Bank Foundation conducts multidimensional CSR exercises normally. Its exercises
envelop wide zone for example Instruction, Pro-Poor medicinal services, ecological cordial green
item, elective vitality use, limit building, helping destitute, against medication misuse, enhancing
moral and religious qualities, safeguarding national legacy, defeating catastrophic event and
cataclysms, compassionate administrations, enhancing the way of life by making openings for
work to the down and out, annihilate extraordinary neediness and appetite. Initially, JBF CSR 11
exercises are as per the following:

1. Scholarship for the unprivileged & disabled but meritorious students

2. GPA-5 Scholarship among the Offspring of employees of Jamuna Bank Limited.
3. Free Medical camps across the country
4. Free Medical Service Centre at Bishwa Ijtema, Tongi
5. Plastic Surgery Camp (Cleft Lip/Cleft Palate Operation and Burned patients) (Country-
wide)
6. Blood Donation program
7. Anti-Drug Rally & Seminar
8. Seminar on the Independence Day
9. Seminar on "Momentous and Importance of International Mother Language Day"
10. Seminar on the importance of Holy Ramadan
11. Qirat Competition program
12. Relief distribution for disaster-affected people
13. A regular donation to the honorable Prime Minister's Relief Fund
14. Regular Blankets donation to the honorable Prime Minister’s Relief Fund
15. Art Competition on the occasion of Victory Day
16. Tree plantation program
17. Sewing machine training centers for assisting unprivileged women of the society
18. Jamuna Bank After Care center/Rehabilitation Center
19. Model Village at Thakurgoan
20. Jamuna Bank Solar Village established at Kishoregonj District
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21. Jamuna Bank BCS Nursing Computer Lab established at Bangabandhu Sheikh Mujib
Medical University
22. Jamuna Bank Badhir Computer Training Center, Dhaka
23. Vocational Training Center at Rayerbazar, Dhaka
24. Jamuna Bank DP Primary School
25. Free Primary School for the slum dwellers at Rayerbazar, Dhaka
26. Jamuna Bank Madrasa at Rayerbazar, Dhaka
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27. Holy Quran Teaching Centre
28. Disable Marriage Scheme
29. Bidhoba Boyosko Bhata
30. Disable Rehabilitates scheme
31. Financial support to Government & Non-Government organization
32. Financial support to poor people for treatment, educational purpose etc.
33. Financial support to poor Freedom fighters
34. Regular distribution of Blankets among winter distressed people across the country
35. Financial Contribution for Liberation War Museum
36. Distribution of Cloths among the poor people during the ‘Eid festival every year
37. Deep Tube-well installation at Changerchor, Matlab, Chandpur
38. Donation of Wheel Chair among Autistic (Protibondi)
39. Financial Assistance of two martyred Army Officers in BDR Carnage at Peelkhana, Dhaka
and one Army Personnel killed in Helicopter crash at Ghatail, Tangail
40. Financial assistance to Mr. Binod Bihari Chowdhury, a valiant freedom fighter
41. Financial support for cancer treatment to Singer Sabina Yesmin
42. Donation to National Heart Foundation, Sylhet
43. Contributed towards the development of Bangladesh sports
44. Tk.15.00 lac donated to the Cricketers of Bangladesh National Cricket Team to purchase
cars
45. Donation to Bangladesh National Cricket Board
46. Donation to Sheikh Jamal Dhanmondi Club Ltd.
47. Donation for establishment/renovation of Mosques across the country
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Internship Report – Spring 2019

2.1 Job responsibilities: There are 4 different departments in JBL Mirpur Branch and they
are:
 General Banking (GB)
 Credit Department (CD)
 Foreign Exchange Department (FED)
 Accounts.

Generally, an Intern can work if the bank allows him/her in all the departments by rotating. In my 14
occasion, I was assigned in Clean Cash department which is under the Accounts department. But
in a short period of time, I had experience already two departments from the above. First of all, I
did GB and then I was assigned in Accounts. I am doing not only Clean Cash but also as a Front
Desk In charge, which is another part under the Accounts department. So, my responsibilities were
to be concerned in these two sections.

First of all, Clearing is a standout amongst the most supernatural parts of current managing an
account. Presently days, managing an accounting exercise is vast. The vast majority of the banks
are connected with different banks due to interbank exchanges. Clearing is the main procedure by
which these exchanges are settled. Clearing House is a brought together an electronic framework
for settling obligation between its part banks. Clearing House empowers the part banks to balance
claims against each other for registers and requests paid with banks other than those whereupon
they were drawn of the clearinghouse, Bangladesh Bank, Dhaka. Well, there are two types of
clearing and they are:

 Outward Clearing: When a particular branch receives instructions drawn on the bank
within the clearing zone and sends those instructions for collection through the clearing
arrangement is considered in outward clearing for that particular branch. This branch is
known as the collecting branch.
 Inward Clearing: When a particular branch receives instructions, which are on themselves
and sent by other member banks for collection are treated as inward clearing of that branch.

Nikash Software: Nikash is the software developed for entering and processing of clearing and
processing of clearing house data. Programs are written under the FoxPro database program. This
operation manual describes the 1stHouse menu, Receipt menu, Payment menu, Return House
Internship Report – Spring 2019

menu, clearing menu, Maintenance menu, and Exit menu to prepare data diskette for clearing
house. All necessary code files are included in the software.

Responsibilities as Front Desk:

 Keep front desk tidy and presentable with all necessary material (pens, forms, paper etc.)
 Greet and welcome clients
 Answer questions and address complaints
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 Answer all incoming calls and redirect them or keep messages
 Receive letters, packages etc. and distribute them
 Prepare outgoing mail by drafting correspondence, securing parcels etc.
 Check, sort and forward emails
 Monitor office supplies and place orders when necessary
 Keep updated records and files
 Monitor office expenses and costs
 Take up other duties as assigned (travel arrangements, schedules etc.)

Though there are so many responsibilities for a front desk in charge, I didn't have to do so many
of those. I just did the easiest parts of all those as because I was doing internship.

2.2 Functions of the Accounts department

This is the most secret branch of a bank. Recording a wide range of exchanges of the branch,
affirming their precision and getting ready articulations are the primary employment of this office.
Presently multi-day under automated saving money framework, the employment of records
division turns out to be extremely simple. Presently the PC specifically readies the spotless money
proclamation on gathering record vouchers. The capacity of the records office can be partitioned
into two sections-

 Daily function
 Periodical function
The Daily Functions:
 Record the daily transactions in the cash book.
 Record the daily transactions in general and subsidiary ledger.
 Prepare the daily position of the branch comprising of deposit and cash.
Internship Report – Spring 2019

 Prepare the daily statement of affairs showing all the assets and liability of the branch as
per ledger and a subsidiary ledger separately.
 Pay all expenditure on behalf of the branch.

The Periodical Functions:

 The routine periodical tasked performed by the department are as follows:

 Prepare the monthly salary statements for the employees.
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 Publish the basic data of the branch.
 Prepare the weekly position for the branch, which is sent to the Head Office to maintain
the Cash Reserve Requirement.
 Deposit so as to take necessary steps to generate and mobilize deposit.

JBL as opposed to recording exchanges in a diary at first, these are specifically recorded and posted
in the record isolating charge and credit by slip and voucher framework. Records of the
considerable number of exchanges of each office are kept here also with other individual branches.
Internship Report – Spring 2019

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Internship Report – Spring 2019

3.1 Analysis of the industry/markets (in which your company operates): Banking industry of
Bangladesh began its adventure with 6 nationalized business banks, 2 expressed claimed particular
banks and 3 remote banks. In 1980's saving money segment went into a private area and
accomplished huge development. Saving money industry is assuming a critical job in the economy
of Bangladesh. Bangladesh is currently a creating nation. Keeping the money industry of
Bangladesh is unique in relation to managing an accounting industry of created nations.
Bangladesh Bank (BB) controls the keeping money industry of Bangladesh. Presently, keeping
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money industry of Bangladesh comprise of two kinds of banks-

 Scheduled Bank
 Non-Scheduled Bank.

In Bangladesh, there are 57 planned banks which are working under the control and supervision
of Bangladesh Bank. They are working under article 36(2) of Bangladesh Bank request, 1972 and
Bank organization act, 1991. In Bangladesh, planned banks are ordered into following:-

State Owned Commercial Banks: In Bangladesh, there are 6 state claimed business banks which
are completely or for the most part possessed by Gov. of Bangladesh.

Specialized Banks: There are 2 specific banks which are completely or generally claimed by Gov.
of Bangladesh. These banks are set up for explicit goals like, agribusiness or industry
improvement.

Private Commercial Banks: There are 40 private business banks (PCBs) in Bangladesh which
are completely or for the most part claimed by the private substances. PCBs are characterized into
following:-

 Conventional PCBs: There are 32 conventional PCBs operating in Bangladesh. They

mainly do interest-based banking.
 Islamic shariah based PCBs: There is 8 Islamic shariah based PCBs in Bangladesh. They
mainly do shariah based banking like profit-loss sharing system.

Foreign Commercial Banks: There are 9 foreign commercial banks operating in Bangladesh as
the branch of the banks which are incorporated in abroad.
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There are now 4 non-scheduled banks in Bangladesh which are:

 Karmoshangsthan Bank
 Probashi Kallyan Bank
 Ansar VDP Unnayan Bank
 Jubilee Bank

In this period individuals are connecting with banks. They keep their cash in the banks for
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additional salary and for the wellbeing. In Bangladesh, the number of banks is expanding, on the
grounds that there is interest in saving money administration. Existing banks are expanding their
number of branches since they need to catch more client. Banks are opening a specialist outlet in
those spots where opening a branch isn't painful for the banks. Operator managing an account is
another hypothesis in the saving money segment.

3.2 Finding peer group/ main competitor:

Total Assets (In Million BDT)

Years Jamuna Bank Ltd Trust Bank Ltd Prime Bank

2013 115,121.76 116,740.57 256,927

2014 139,895.43 145,346.12 269,218

2015 143,434.02 180,230.57 267,322

2016 169,180.32 210,242.52 272,224

2017 197,669.20 239,770.63 281,275

Average 765,300.73 892,330.41 1,346,966

Table 2- Total Assets of JBL, TBL & Prime bank

Internship Report – Spring 2019

Avg. Total Assets

PBL 1346966
20

TBL 892330.41

JBL 765300.73

0 200000 400000 600000 800000 1000000 1200000 1400000

JBL TBL PBL

Figure 1 Total Assets (in Million) of JBL, TBL & PBL

I have selected two more banks except JBL to find a competitor. And after analyzing the average
total assets I found Trust Bank as a close competitor of JBL.
Internship Report – Spring 2019

3.3 Problems of Accounts Department in Jamuna Bank

Questionnaire:

 Do you face any problems in account services of Jamuna Bank Limited?

 What are the problems in account services of Jamuna Bank Limited?

Problems are given below: 21

Yes. There are some issues in account services of Jamuna Bank restricted.
Lack of seats arrangement for the waiting customers.
Sometimes it perceived to Maine that charges and different fees are terribly high compared
to different non-public banks. It often creates client discontentedness.
Sometimes the client Service Officers were therefore busy that it creates delay to the client
service. And at the top of the day the closing were additionally delayed.
Charges of statement or certificates are terribly high.
Jamuna Bank restricted additionally hasn’t correct observance system.
Lack of excellent cooperation is known among the work procedures and among the staff
of the bank, which ends up in lengthiness and ineffective service. The staff of the bank
cannot give effective and economical services to the shoppers attributable to lack of pc
facility.
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3.4 Ratio Analysis

TRUST BANK

Particulars 2013 2014 2015 2016 2017

22
Total Assets (Million BDT) 116740.57 145346.12 180230.57 210242.52 239,770.63

Total Deposits(Million BDT) 102468.67 125059.13 150854.20 173059.88 200,453.45

Total Loan and Advances 79280.58 106886.08 130615.65 141987.43 184,910.70
(Million BDT)
Net Profit After Tax 324.43 1299.20 1539.33 2008.84 1,729.61
Total Capital(Million BDT) 10798.11 13419.26 13922.31 19797.75 20,796.15

Total Shareholders’ Equity 6,865.78 8,128.69 9,512.05 11,175.16 12,112.18

Return on Assets (ROA) 0.28 0.89 0.85 1.03 0.77

Return on Equity (ROE) 4.85 17.33 17.45 19.42 14.85
Capital to Risk Weighted 10.91 11.47 10.84 14.70 12.92
Asset Ratio (CRAR) (%)
Non-performing Loan 3.12 2.45 2.74 3.21 3.35
Ratio (%)

Cost to Income Ratio (%) 58.43 45.51 48.19 45.95 12,112.18

Loan to Deposit Ratio (%) 77.37 85.47 86.58 82.05 92.24

Table-3 Five Years Financial Analysis of TRUST Bank

Internship Report – Spring 2019

Jamuna Bank Limited

Particulars 2013 2014 2015 2016 2017

Total Assets
(Million BDT) 115,121.76 139,895.43 143,434.02 169,180.32 197,669.20
Total Deposits
(Million BDT) 97,083.29 114,626.46 118,844.00 141,505.95 167,563.85
Total Loan and
Advances 68,439.84 79,032.30 88,428.80 118,293.78 143,488.81
23
Net Profit After
Tax (Million
BDT) 1,144.48 1,352.73 1,642.85 1,791.05 2,076.58
Total
Shareholders’
Equity (Million
BDT) 8,895.52 10,830.87 15,729.27 15,784.25 15,424.56
Total Capital
(Million BDT) 9,277.79 11,096.67 14,625.82 15,757.97 19,901.61
Return on
Assets (ROA)
(%) 1.01 1.06 1.16 1.21 1.11
Return on
Equity (ROE)
(%) 13.20 13.68 12.39 11.89 12.92
Capital to Risk
Weighted Asset
Ratio (CRAR)
(%) 11.10 11.25 12.83 10.93 11.86
Non-performing
Loan Ratio
(NPLs) (%) 7.59 5.68 6.69 4.05 4.02
Loan to Deposit
Ratio (%) 69.41 67.95 73.41 82.73 84.89
Cost To Income
Ratio (%) 46.51 48.54 47.35 48.41 50.52

Table-4 Five Years Financial Analysis of Jamuna Bank

Internship Report – Spring 2019

Return on Assets (ROA) is a financial ratio that shows the percentage of profit a company
earns in relation to its overall resources. Unlike other profitability ratios, such as return on
equity (ROE), ROA measurement includes all of a business's assets- those which arise out of
liabilities to creditors as well as capital paid in by the investor.

Return On Asset (ROA) 24

1.21
1.16
1.11
1.06 1.03
1.01
0.89 0.85
0.77

0.28

2013 2014 2015 2016 2017

JBL 1.01 1.06 1.16 1.21 1.11
TBL 0.28 0.89 0.85 1.03 0.77

JBL TBL

Figure 2 ROA of JBL & TBL

Interpretation: From the graph, we can see that JBL is having very well positive ROA than TBL
in all the 5 years. But if we see JBL performance it was quite very good in 2015-16 years but then
a sudden fall in 2017. But in comparison, their performance is better than Trust Bank Ltd. The
reason of better ROA of JBL is their policies to make the profit maximization.

Return on Equity is another profitability ratio that calculates how much profit a company
generates with the money that its shareholders have invested as equity. Formula: (Net Income after
Tax ÷ Total Equity) ×100.
Internship Report – Spring 2019

Return on Equity (ROE)

19.42
17.33 17.45
14.85
13.2 13.68 12.92
12.39 11.89

25
4.85

2013 2014 2015 2016 2017

JBL 13.2 13.68 12.39 11.89 12.92
TBL 4.85 17.33 17.45 19.42 14.85

JBL TBL

Figure 3 ROE of JBL & TBL

Interpretation: From the graph, we observe this on 2013 JBL has its ROE much better than TBL
but from 2014-17 TBL shows outstanding ROE than JBL. Which means TBL took some better
strategies to make their ROE consistently well. On the other hand, JBL has the consistency but
2015-16 their performance suddenly goes a bit down. But in 2017 they are moving upward than
2015-16. Which means they are moving forward to overcome.

Capital to Risk-Weighted Asset (CRAR) is the ratio of a bank's capital to its risk. National
regulators track a bank's CAR to ensure that it can absorb a reasonable amount of loss and complies
with statutory Capital requirements.
Internship Report – Spring 2019

CRAR
14.7
12.83 12.92
11.47 11.86
11.1 11.25 10.84 10.93
10.91

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2013 2014 2015 2016 2017

JBL 11.1 11.25 12.83 10.93 11.86
TBL 10.91 11.47 10.84 14.7 12.92

JBL TBL

Figure 4 CRAR of JBL & TBL

Interpretation: From this graph, we can see that both of the banks JBL and TBL were
competitively performed. But if we determine and compare TBL is better than JBL in this regard.
Because, TBL has more capital than JBL and they have strong campaign in the industry and they
are more reliable for this reason.

Non-Performing Loan (NPL) is a sum of borrowed money upon which the debtor has not made
the scheduled payments for a specified period.
Internship Report – Spring 2019

NPL
7.59
6.69
5.68

4.05 4.02
3.12 3.21 3.35
2.74
2.45
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2013 2014 2015 2016 2017

JBL 7.59 5.68 6.69 4.05 4.02
TBL 3.12 2.45 2.74 3.21 3.35

JBL TBL

Figure 5 NPL of JBL & TBL

Interpretation: Here, in the graph, JBL has a very high rate of NPL from 2013-17 than TBL. So
it is clear that JBL is under huge risk in this regard. On the other hand, TBL has not that much
NPL like JBL. It means they are in the Low-Risk position.

Loan-Deposit Ratio is a ratio that is used in determining the number of loans that a bank has out
versus the number of current deposits on hand at that same time. This ratio is determined by
dividing the bank's loan amounts by its total amount of deposits.
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LTD
92.24
85.47 86.58 84.89
82.73
77.37
73.41 82.05
69.41 67.95

28

2013 2014 2015 2016 2017

JBL 69.41 67.95 73.41 82.73 84.89
TBL 77.37 85.47 86.58 82.05 92.24

JBL TBL

Figure 6 LTD of JBL & TBL

Interpretation: In this graph, we can see the LTD of TBL is very good than JBL from 2013-15.
In 2016 JBL did a bit well than TBL but in 2017 again TBL comes up over JBL. Which means on
average TBL has a very good ratio in terms of Loans against deposits.

CIR

58.43
48.54 48.19
48.41 50.52
46.51 45.51 47.35

45.95 39.05

2013 2014 2015 2016 2017

JBL 46.51 48.54 47.35 48.41 50.52
TBL 58.43 45.51 48.19 45.95 39.05

JBL TBL
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Figure 7 CIR of JBL & TBL

Interpretation: From the analysis we can say Trust Bank ltd has worked hard to keep their costs
low against their income from 2013-17. Where Jamuna Bank has very high costs rather than their
income. Jamuna bank has high costs because of their operating purposes. They employed many
expertise to perform well and have a good income in near future.

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3.5 Recommendations
In the event that we consider the proportion investigation we will locate that both banks have pretty
much good execution. At times, JBL is better and at times TBL is better. They are for the most
part original banks and they have a huge gathering of clients. Along these lines, they are attempting
to perform better. Be that as it may, on the off chance that we center on benefit and income, at that
point TBL execution is superior to JBL. By and large, investigation demonstrates to us that, JBL 30

has preferable normal execution over other banks of the industry. In any case, in certain focuses,
JBL needs to take a shot at. Along these lines, that they can improve their execution, boost
investors riches and furthermore can contribute to the economy.

 JBL should concentrate on store development. A traditional bank like JBL their primary
employment is to gather store from its clients and give advance to other people. From credit
it acquires premium and that is JBL fundamental method for profit. Along these lines, if
JBL can't build its store it won't almost certainly give more credits to the general population
and it won't get more income.
 JBL should take a shot at its non-performing advance since we have seen that its non-
performing advance proportion is expanding year to year. That is disturbing for JBL. To
beat this condition, they should be watchful when they will give credits. They ought to
likewise break down the past advance record and monetary state of the borrower. On the
off chance that non-performing credit increment, at that point, the bank needs to hold up
under the gigantic measure of misfortune.
 JBL should deal with its non-intrigue costs or working cost since we have seen that non-
intrigue costs of JBL expanding year to year. In the event that JBL can lessen these costs,
at that point it can expand its gainfulness which is better for the bank and furthermore for
its investors. Since a definitive objective of JBL is to augment investors riches.
 Improvement of market cost of offer and gaining per offer will pull in more clients to put
resources into JBL. Along these lines, it can gather increasingly capital structure the market
which will prompt greater advancement of JBL. In this way, JBL should concentrate on
these components.
Internship Report – Spring 2019

 From my working knowledge at JBL have come to realize that in certain spots there is no
part of JBL. In this way, JBL should open new branches more to catch more clients.
Subsequently, their store will be greater, and they can give more advances to the clients.
More credits mean more salary.

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Internship Report – Spring 2019

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CONCLUSION

There are various Private Commercial Banks, Nationalized Commercial Banks and remote Banks
working their exercises in Bangladesh. JAMUNA Bank Ltd. is one of them. For the future
arranging and the effective activity for accomplishing its prime objective in this current focused
condition this report can be a useful rule.

From a reasonable perspective, I can announce intensely that I truly have made the most of my
entry-level position at JAMUNA Bank Ltd from the main day. Additionally, the temporary 33

position program that is obligatory for my BBA program, in spite of the fact that it is clearly useful
for my vocation building.

In the most recent decade, there has been an upheaval in the correspondence media through the
presentation of web and different types of secure dial-up media. This immense affected every one
of the parts of the business exceptionally the financial area. The quantity of banks is expanding
day by day on the grounds that the interest of the client for the financial administration is high.
Subsequently, there is a profoundly aggressive circumstance in the financial segment and
individuals have numerous alternative in case of taking banking administrations. As a national
bank of Bangladesh The Bangladesh Bank continually embracing measures for putting banking
foundation on right track and furthermore screens the exercises of these banks to keep from doing
illicit exercises.

Jamuna Bank Ltd. begun with a dream to be the most proficient money related middle person in
the nation and it trusts that the day isn't far-removed when it will achieve its ideal objective. JBL
looks forward to another skyline with a particular mission to wind up a very aggressive present
day also, straightforward organization equivalent to any of its sort at home and abroad. Jamuna
Bank Restricted has been working with incredible certainty and contending immensely with
Government arranged bank, nearby business banks alongside the worldwide banks moreover.
Jamuna Bank Limited constantly attempted its dimension best to perform monetarily well. Despite
attempting to do well in certain angles Jamuna Bank Limited confronted some money related
issues from time to time. A portion of the issues was over the top awful credits, deficiency of
advances and advances, shortage of money in hands because of vault limit and so forth. These
issues excite time to time due to monetary log jam, loan fee variance, developing capital market,
Internship Report – Spring 2019

Swelling in the cash showcase, etc. Battling with every one of these issues and rivaling different
banks each minute the bank is endeavoring to improve to best. On the off chance that this thing
proceeds with we trust that Jamuna Bank Limited will grow much more later on.

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References

Altunbas, Y., Liu, M. H., Molyneux, P., Seth, R. (2000). “Efficiency and Risk in Japanese

Banking.” Journal of Banking and Finance, Vol. 24, pp.1605-1628.

Al-Hasan Md. Abdullah, Md. Ashaduzzaman & Al Karim Rashid (2013) “The effect of

dividend policy on share price: An evaluative study” Journal of economics and finance,
35
Volume 1, Issue 4 (Sep.-Oct. 2013), PP 6-11.

The Financial Express; Receive From:

https://thefinancialexpress.com.bd/page/stock/bangladesh

Investopedia; Receive From:

https://www.investopedia.com/

http://jamunabankbd.com/front/information/1/1

http://jamunabankbd.com/search?jbank_tc_name=7efbf1b1f7f29b5988af684cd99b05a9&

search=operation&go=Search

http://jamunabankbd.com

https://www.dsebd.org/displayCompany.php?name=JAMUNABANK

https://bibm.org.bd/single_member.php?bank_id=50

http://jamunabankbd.com/jb_uploads/files/files/A_R_2017.pdf

http://www.assignmentpoint.com/business/banking/analysis-facilities-problems-

services.html
Internship Report – Spring 2019

Appendix

List Of Tables
 Details of the product line
 Total Assets of JBL, TBL & Prime bank
 5 years financial analysis of Trust Bank
 5 years financial analysis of Jamuna Bank
36

List Of Figures
 Figure 1- Average Total Assets of JBL, TBL &PBL
 Figure 2- Return on Assets (ROA) of JBL & TBL
 Figure 3- Return on Equity (ROE) of JBL & TBL
 Figure 4- Capital to Risk-Weighted Asset (CRAR) of JBL & TBL
 Figure 5- Non-Performing Loans (NPL)
 Figure 6- Loan to Deposit (LTD) of JBL & TBL
 Figure 7- Cost to Income Ratio (CIR) of JBL & TBL

List Of Images
 Image 1- Core Values of Jamuna Bank