BS Asset conJamuna Bank Limited and its SubsidiariesConsolidated Balance SheetAs at 31 December 2012Notes31.12.201231.12.2011TakaTakaPROPERTY AND ASSETSCash4(a)6,962,970,3384,874,884,421Cash in Hand (including foreign currencies)4.1(a)1,031,726,728685,214,030Balance confirmationBalance with Bangladesh Bank and its Agent Banks (including foreign currencies)4.2(a)5,931,243,6104,189,670,3910.0Balance with Other Banks and Financial Institutions5(a)3,534,746,6935,866,826,9683,534,746,6930In Bangladesh5.1(a)2,295,639,8585,072,858,18710,056,497,3592,654,59910,053,842,759Outside Bangladesh5.2(a)1,239,106,835793,968,780Money at Call on Short Notice6(a)570,000,0000.0Investments7(a)39,765,110,18216,541,774,50239,765,110,182010,056,497,3590.00.0Government7.1(a)24,436,380,48115,987,083,1740.0Asset Pledge as Securities14,355,714,60820,000,000Others7.2(a)973,015,094534,691,329Loans, Advances and Lease etc.8(a)55,441,731,18856,800,243,434Loans, Cash Credit, Overdrafts, etc.8.1(a)46,136,914,16945,072,970,629Bills Purchased & Discounted8.2(a)9,304,817,01911,727,272,805Fixed Assets including Premises, Furniture and Fixtures9(a)2,368,064,3032,257,847,810Other Assets10(a)1,216,113,860825,689,106Total Assets109,858,736,56487,167,266,240LIABILITIES AND CAPITALBorrowings from Bangladesh Bank, other banks,11(a)17,088,212,5755,750,713,233financial institutions and agentsDeposits and Other Accounts12(a)79,626,954,04870,513,499,565Current Accounts and other Accounts8,742,190,7427,876,768,718Bills Payable1,211,965,015989,434,579Savings Bank Deposits5,046,423,1274,473,698,154Fixed Deposits44,680,759,02342,857,038,468Short notice deposits3,832,903,2602,638,965,323Deposit Under Special Scheme15,915,005,99211,506,959,762Foreign Currency Deposit197,706,889170,634,562Other Liabilities13(a)4,813,447,5183,600,515,779Total Liabilities101,528,614,14279,864,728,579Capital / Shareholders' EquityPaid up Capital144,487,536,6203,648,403,760Statutory Reserve152,139,563,5211,723,459,329Other Reserve16(a)1,068,436,2301,067,168,162Minority Interest16(b)3,6743,290Retained Earnings17(a)634,582,378863,503,120Total Shareholders' Equity8,330,122,4227,302,537,6618,330,122,423(0)Total Liabilities and Shareholders' Equity109,858,736,56487,167,266,240(0)(0)

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OFF BS conNotes31.12.201231.12.2011Consolidated Off - Balance Sheet itemsTakaTakaContingent liabilities18(a)Acceptances & Endorsements2,266,309,9981,649,285,500Letters of GuaranteeA4,410,779,8953,725,818,119Irrevocable Letters of Credit16,162,152,36211,624,731,318Bills for Collection4,958,366,7221,578,857,952Other Contingent Liabilities358,386,473217,200,00028,155,995,45018,795,892,889Other CommitmentsDocumentary credits and short term trade related transactions0.00.0Forward assets purchased and forward deposits placed0.00.0Indrawn note issuance and revolving underwriting facilities0.00.0Indrawn formal standby facilities, credit lines and other commitments0.00.00.00.0Total Off-Balance Sheet items including contingent liabilities28,155,995,45018,795,892,889Note : ALetters of guaranteeMoney for which the Bank is contingently liable in respect of guarantee given favoring:Directors0.00.0Government0.00.0Bank and other financial institutions0.00.0Others4,410,779,8954,578,637,2724,410,779,8954,578,637,272The annexed notes form an integral part of the Consolidated Balance Sheet.ChairmanChairmanDirectorDirectorManaging DirectorThis is the Consolidated Balance Sheet referred to in our separate report of even date.Dhaka,ACNABIN11 April 2013Chartered Accountants

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PLConsJamuna Bank Limited and its SubsidiariesConsolidated Profit and Loss AccountFor the year ended 31 December 2012ParticularsNotes20122011TakaTakaOPERATING INCOMEInterest Income & Profit on Investment20(a)9,691,505,3418,487,060,7049691505341.246350.0Less: Interest/profit on deposits and borrowings, etc.21(a)7,791,538,1706,311,345,9837791538169.710.0Net interest income1,899,967,1722,175,714,721Income from Investment22(a)2,074,855,0041,435,376,0782074855003.650.0Commission, exchange and brokerage23(a)1,163,593,4011,009,165,1391,163,593,4010.0Other operating income24(a)307,375,803296,728,103307375802.86740.03,545,824,2082,741,269,320Total operating income (A)5,445,791,3794,916,984,041Salary and allowances25(a)Rent, taxes, insurance, electricity, etc.26(a)Legal expenses27(a)Postage, stamps, telecommunication, etc.28(a)Stationery, printing, advertisement, etc.29(a)Chief executive's salary and feesDirectors' fees30(a)Auditors' fees31(a)Charges on loan lossesDepreciation and repairs of Bank's assets32(a)Operating expenses (B)25(a)2,097,240,8152,056,305,000Profit before provision (C = A-B)3,348,550,5642,860,679,042Provision against loans and advances35(a)1,000,049,860282,265,954Provision for off Balance Sheet Exposures36(a)93,601,145(18,347,000)Provision for other assets213,980278,000Provision for diminution in value of investments37(a)54,071,61789,215,173Total provision (E)1,147,936,602353,412,127Profit before taxation (D-E)2,200,613,9622,507,266,915Contribution to Jamuna Bank Foundation @ 1% of Pre-tax Profit38(a)20,805,21012,350,030Provision for taxation1,069,491,9621,143,448,267Current tax13.6(a)1,066,263,4231,133,458,750Deferred tax13.6(b)3,228,5399,989,517Net profit after taxation1,110,316,7901,351,468,618Retained Surplus Brought forward from prior period9,370,1646,036,899Retained Surplus Before Appropriation1,119,686,9541,357,505,517Appropriations:Statutory reserve416,104,192494,001,192Retained surplus703,582,762863,504,325Attributable to:Shareholders of JBL703,582,378863,503,119Minority interest3841,206Earnings Per Share (EPS)39(a)2.473.01The annexed notes form an integral part of the Consolidated Profit and Loss Account.ChairmanDirectorDirectorManaging DirectorThis is the Consolidated Profit and Loss Account referred to in our report of even date.Dhaka,ACNABIN11 April 2013Chartered AccountantsLess: Adjustment during the year

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con Cash FlowJamuna Bank Limited and its SubsidiariesConsolidated Cash Flow StatementFor the year ended 31 December 2012Particulars201220112006TakaTakaCash Flows from Operating ActivitiesInterest Receipts9,691,505,3418,487,060,7042,095,512,0968,487,060,704(0.0706)Interest Payments(7,791,538,170)(6,311,345,983)(1,606,879,773)(6,311,345,983)0.0Fee and Commission Receipts1,163,593,4011,009,165,139328,765,7711,009,165,1390.0Payments to Employees(1,325,541,608)(1,406,472,814)(191,606,858)(1,406,472,814)0.0Payments to Suppliers(670,604,377)(157,134,552)(70,972,775)(157,134,552)0.0Income Taxes Paid(1,047,572,886)(876,399,917)(295,471,799)(876,399,917)0.0Receipts from Other Operating Activities307,375,803296,728,10369,961,320296,728,1030.0Payments to Other Operating Activities(234,931,007)(417,559,358)0.0(417,559,358)0.0(i) Operating Profit before Changes in Operating Assets and Liabilities92,286,498624,041,3220.0Increase /Decrease in Operating Assets & LiabilitiesLoans, Advances and Lease to the customers1,358,512,246(7,065,442,628)(1,784,795,924)Other Assets(814,972,431)443,714,199(100,769,158)Deposit from Other Banks2,503,592,000(1,007,577,602)(2,537,541,112)0.0Deposit from Customers6,609,862,48310,853,580,2445,210,054,711Other Current Liabilities22,229,29751,305,2440.0(ii) Cash Received from Operating Assets and Liabilities9,679,223,5963,275,579,4570.0Net Cash Flow from Operating Activities (A)=(i+ii)9,771,510,0933,899,620,7790.0Cash Flows from Investing ActivitiesIncome Received from Investments1,913,012,547758,574,384237,426,022758,574,3840.0Proceeds from Sale of Securities (gain)161,842,456676,801,69418,236,086676,801,6940.0Payments for Purchase of Securities(438,323,765)21,718,366266,102,59921,718,3660.0Purchase of Property, Plant & Equipment(210,878,472)(229,204,113)(50,312,683)(229,204,113)0.0Purchase of CSE membership0.0(280,000,000)(280,000,000)0.0Adjustment for Property, Plant & Equipment(211,421,432)2,042,693740,71520426930.0Preliminary expenses96,045(1,317,964)-13179640.0Net cash from Investing Activities (B)1,214,327,379948,615,060472,192,739Cash Flows from Financing ActivitiesIncrease/ (Decrease) of Long Term Borrowings11,337,499,3415,248,390,415(249,452,500)New share issue & Cash Dividend paid665,998,304428,641,366(12,870,000)Net Cash Flow from Financing Activities (C)12,003,497,6455,677,031,781252,477,500Net Increase/ Decrease in Cash and Cash Equivalents D = (A+B+C)22,989,335,11810,525,267,6201,622,196,460Cash and Cash Equivalents at beginning of the period (E)26,870,477,00216,345,209,3804,819,795,973Cash and Cash Equivalents at end of the period (D+E) (*)49,859,812,12026,870,477,002(*) Closing Cash & Cash EquivalentCash in Hand (including foreign currency)1,031,726,728685,214,030225,302,379Balance with Bangladesh Bank and its Agent Banks5,931,243,6104,189,670,390933,295,453Balance with Other Bank's and Financial Institutions3,534,746,6935,866,826,9682,441,758,464Money at Call on Short Notice570,000,0000.0555,000,000Prize Bond in hand1,920,0001,431,300983,100Government Securities & FDR38,790,175,08916,127,334,3142,285,653,03749,859,812,12026,870,477,0026,441,992,4330The annexed notes form an integral part of the Consolidated Cash Flow Statement.ChairmanDirectorDirectorManaging DirectorThis is the Consolidated Cash Flow Statement referred to in our separate report of even date.Dhaka,ACNABIN11 April 2013Chartered Accountants(1)0(1)

&C&PChairmanDirector

EQUITY conJamuna Bank Limited and its SubsidiariesIAS 1.10(c)Consolidated Statement of Changes in EquityIAS 1.51(c)For the year ended 31 December 2012(Amount in Taka)ParticularsPaid up CapitalStatutory ReserveRevaluation Reserve of SecuritiesAssets Revaluation ReserveMinority interestRight Issue subscription moneyRetained EarningsTotalBalance as at 01 January 20123,648,403,7601,723,459,3293,670,6081,063,497,5543,2900.0863,503,1207,302,537,661IFRIC 1.6(a)Surplus/deficit on account of revaluation of investments0.00.01,268,0680.00.00.00.01,268,068IAS 1.107Dividend (Stock)839,132,8600.00.00.00.0(839,132,860)0.0Dividend (Cash)(15,000,096)(15,000,096)Minority interest0.00.00.00.03840.00.0384Interim Dividend (Cash)(69,000,000)(69,000,000)IAS 1.106(a)Net Profit for the period0.00.00.00.00.0694,212,214694,212,214IAS 1.106(d)Addition/Transfer0.0416,104,1920.00.00.00.0416,104,192Balance as at 31 December 20124,487,536,6202,139,563,5214,938,6761,063,497,5543,6740.0634,582,3788,330,122,423Balance as at 01 January 20112,230,088,4001,229,458,137489,188,2841,063,497,5541,584735,349,734660,361,1596,407,944,852IFRIC 1.6(a)Surplus/deficit on account of revaluation of investments0.00.0(485,517,676)0.00.00.00.0(485,517,676)Right Issue subscription money743,362,8000.00.00.00.0(735,349,734)0.08,013,0660.0Issue of share capital -Mrs. Ayesha Hussain20,793,30020,793,3000.0Dividend (cash)0.0(165,000)(165,000)0.0IAS 1.107Dividend (Stock)654,159,2600.00.00.00.00.0(654,159,260)0.00.0Minority interest0.00.00.00.01,7060.00.01,7060.0IAS 1.106(a)Net Profit for the period0.00.00.00.00.00.0857,466,220857,466,2200.0IAS 1.106(d)Addition/Transfer0.0494,001,1930.00.00.00.00.0494,001,193Balance as at 31 December 20113,648,403,7601,723,459,3303,670,6081,063,497,5543,2900.0863,503,1207,302,537,662Managing DirectorDirectorDirectorChairmanDhaka,ACNABIN11 April 2013Chartered Accountants

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BS AssetJamuna Bank LimitedBalance SheetAs at 31 December 2012Notes31.12.201231.12.2011TakaTakaProperty and AssetsCash46,962,961,0504,874,872,975Cash in Hand (including foreign currencies)4.11,031,717,440685,202,584Balance with Bangladesh Bank and its Agent Banks (including foreign currencies)4.25,931,243,6104,189,670,391Balance with Other Banks and Financial Institutions53,512,002,4915,849,830,124In Bangladesh5.12,272,895,6565,055,861,344Outside Bangladesh5.21,239,106,835793,968,780Money at Call on Short Notice6570,000,0000.0Investments739,118,933,31016,314,925,818Government7.124,436,380,48115,987,083,174Asset Pledge as Securities14,355,714,60820,000,000Others7.2326,838,222307,842,644Loans, Advances and Lease etc.854,887,033,98156,611,792,780Loans, Cash Credit, Overdrafts, etc.8.145,582,216,96244,884,519,975Bills Purchased & Discounted8.29,304,817,01911,727,272,805Fixed Assets including Premises, Furniture and Fixtures92,082,030,7811,971,716,417Other Assets102,545,547,1281,441,992,752Total Assets109,678,508,74287,065,130,866Liabilities & CapitalLiabilitiesBorrowings from Bangladesh Bank, other banks,1112.0017,088,212,5755,750,713,233financial institutions and agentsDeposits and Other Accounts:1213.0079,623,134,45770,508,045,932Current Accounts and other Accounts8,738,371,1517,871,315,085Bills Payable1,211,965,015989,434,579Savings Bank Deposits5,046,423,1274,473,698,154Fixed Deposits44,680,759,02342,857,038,468Short Notice Deposits3,832,903,2602,638,965,323Deposit Under Special Scheme15,915,005,99211,506,959,762Foreign Currency Deposit197,706,889170,634,562Other Liabilities1314.004,642,332,7943,524,863,433Total Liabilities101,353,679,826079,783,622,598101,312,990,32940,689,497Capital / Shareholders' EquityPaid up Capital144,487,536,6203,648,403,760Statutory Reserve152,139,563,5211,723,459,329Revaluation Reserve of Securities16.116.004,938,6763,670,608Assets Revaluation Reserve16.21,063,497,5541,063,497,554Retained Earnings1717.00629,292,544842,477,016Total Shareholders' Equity8,324,828,9147,281,508,2678,365,518,4128,324,828,9140Total Liabilities and Shareholders' Equity109,678,508,74287,065,130,86600.01

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OFF BS Notes31.12.201231.12.20112006Off - Balance Sheet itemsTakaTakaTakaContingent liabilitiesAcceptances & Endorsements2,266,309,9981,649,285,5002,488,785,858Letters of GuaranteeA4,410,779,8953,725,818,1191,575,593,580Irrevocable Letters of Credit18.216,162,152,36211,624,731,3181,679,826,000Bills for Collection18.34,958,366,7221,578,857,952679,874,001Other Contingent Liabilities358,386,473217,200,000150,300,00028,155,995,45018,795,892,8896,574,379,439281,559,954Other CommitmentsDocumentary credits and short term trade related transactions0.00.00.0Forward assets purchased and forward deposits placed0.00.00.0Indrawn note issuance and revolving underwriting facilities0.00.00.0Indrawn formal standby facilities, credit lines and other commitments0.00.00.00.00.00.0Total Off-Balance Sheet items including contingent liabilities28,155,995,45018,795,892,8896,574,379,439Note : ALetters of guaranteeMoney for which the Bank is contingently liable in respect of guarantee given favoring:Directors0.00.00.0Government0.00.00.0Bank and other financial institutions0.00.00.0Others4,410,779,8953,725,818,1191,575,593,5804,410,779,8953,725,818,1191,575,593,580The annexed notes form an integral part of the Balance Sheet.ChairmanDirectorDirectorManaging DirectorThis is the Balance Sheet referred to in our separate report of even date.Dhaka,ACNABIN11 April 2013Chartered Accountants

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PLJamuna Bank LimitedProfit and Loss AccountFor the year ended 31 December 2012ParticularsNotes201220112006TakaTakaTakaInterest Income & Profit on Investment209,626,677,1578,473,438,1292,095,512,096Less: Interest/profit Paid on Deposits and Borrowings, etc.217,787,482,1566,310,586,3421,606,879,773Net interest income1,839,195,0022,162,851,787488,632,323Investment Income222,007,153,8981,404,668,071255,662,108Commission, Exchange and Brokerage231,132,434,7491,000,493,270328,765,771Other Operating Income24306,336,324295,882,09369,961,320Total Operating Income (A)5,285,119,9724,863,895,2211,143,021,522Salary and Allowances261,304,226,8551,397,000,900188,801,858Managing Director's Salary & Allowances2710,487,09710,200,000Rent, Taxes, Insurance, Electricity, etc.28261,298,422180,688,16847,755,817Legal Expenses4,909,3933,798,7123,046,438Postage, Stamps, Telecommunication, etc.2968,337,85353,139,36725,755,108Stationery, Printings, Advertisements, etc.3074,415,00970,753,99835,738,634Directors' Fees & Other Expenses316,712,9597,321,4382,716,920Auditors' Fees32345,000313,500525,000Depreciation and Repairs and Maintenance of Bank's Assets33117,082,08589,132,43127,208,114Other Expenses34230,405,776234,147,580107,345,721Total Operating Expenses (B)2,078,220,4492,046,496,094438,893,610Profit/(loss) Before Provisions (D=A-B+C)3,206,899,5232,817,399,128701,322,912Provision for Loans, Advances35987,156,602278,586,000201,154,530Provision for Off Balance Sheet Exposures3693,601,145(18,347,000)Provision for other assets213,980278,000Provision for Diminution in Value of Investments3745,406,83586,876,170Total Provision (E)1,126,378,562347,393,170201,154,530Total Profit Before Taxes (D-E)2,080,520,9612,470,005,958500,168,382Contribution to Jamuna Bank Foundation @ 1% of Pre.tax Profit3820,805,21012,350,030Provision for Taxation for the Period0.0Current Tax13.6.11,014,434,6321,117,473,086246,574,0001,014,434,6320.0Deferred Tax13.6.23,228,5399,989,5170.01,017,663,1711,127,462,603Net Profit After Taxation1,042,052,5801,330,193,3250.0Retained Surplus Brought forward from prior period3,344,1566,284,8831,098,158Retained Surplus Before Appropriation1,045,396,7361,336,478,2080.0Appropriations:Statutory Reserve (20% on pre-tax profit)416,104,192494,001,19299,994,979Retained Surplus17629,292,544842,477,0160.0Earnings Per Share (EPS)392.322.9631.94The annexed notes form an integral part of the Profit and Loss Account.ChairmanDirectorDirectorManaging DirectorThis is the Profit and Loss Account referred to in our report of even date.Dhaka,ACNABIN11 April 2013Chartered Accountants

&C&PIntt. On Loans, Advances & Others + Intt. On Investment in Approved Securities + Intt. On Call Loan + Intt. On Other Bank Deposit + Intt. On F.C. A/C + Intt. On General A/CIntt. Paid On Deposits + Intt. Paid On Call Deposit + Intt. Paid On EXIM General A/CIncome On Investment in SharesCommission + Exchange GainRent recovered + Other Receiptskmm:Salaries + Allowanceskmm:Rent, Rates & Taxes + Insurance + Power, Electricity & WASAkmm:Legal Expenseskmm:Postage & Communication Charges + Telephone Office + Telephone Residencekmm:Stationery Expensesk.m.mostasir:Depreciation + Repairs, Renovation & Maintenancekmm:Stationery Expensesk.m.mostasir:Depreciation + Repairs, Renovation & Maintenancek.m.mostasir:Includes Discount and Commission and Exchange Loss Taka. 4439265 - Depreciation amount of Tk608/- on Books of Motijheel bR. Inadvertently shown in Books, Newspaper & Magazine. This amount now shown with Depreciation and repairs

Cash Flow Jamuna Bank LimitedCash Flow StatementFor the year ended 31 December 2012Notes201220112006TakaTakaCash Flows from Operating ActivitiesInterest Receipts9,626,677,1578,473,438,1292,095,512,096Interest Payments(7,787,482,156)(6,310,586,342)(1,606,879,773)Fee and Commission Receipts1,132,434,7491,000,493,270328,765,771Payments to Employees(1,314,713,952)(1,407,200,900)(191,606,858)Payments to Suppliers(212,481,527)(181,616,139)(70,972,775)Income Taxes Paid(1,047,572,886)(876,399,917)(295,471,799)Receipts from Other Operating Activities40306,336,324295,882,09369,961,320Payments to Other Operating Activities41(450,713,011)(384,733,009)0.0(i) Operating Profit before Changes in Operating Assets and Liabilities252,484,698609,277,1870.0Increase /Decrease in Operating Assets & LiabilitiesLoans, Advances and Lease to the customers1,724,758,799(6,876,991,973)(1,784,795,924)Other Assets(1,103,554,376)483,477,801(100,769,158)Deposit from Other Banks2,503,592,000(1,007,577,602)(2,537,541,112)Deposit from Customers6,611,496,52510,842,058,8625,210,054,711Other Current Liabilities421,463,373(1,280,772)0.0(ii) Cash Received from Operating Assets and Liabilities9,737,756,3213,439,686,3160.0Net Cash Flow from Operating Activities (A)=(i+ii)9,990,241,0204,048,963,5030.0Cash Flows from Investing ActivitiesIncome Received from Investments1,845,311,441727,866,377237,426,022Proceeds from Sale of Securities (gain)161,842,456676,801,69418,236,086Payments for Purchase of Securities(18,995,577)(23,115,390)266,102,599Purchase of Property, Plant & Equipment(210,626,324)(221,997,977)(50,312,683)Net cash from Investing Activities (B)1,777,531,9961,159,554,704471,452,024Cash Flows from Financing ActivitiesIncrease/ (Decrease) of Long Term Borrowings11,337,499,3415,248,390,416(249,452,500)New share Issue & dividend paid0.028,641,366(12,870,000)Net Cash Flow from Financing Activities (C)11,337,499,3415,277,031,782252,477,500Net Increase/ Decrease in Cash and Cash Equivalents D= (A+B+C)23,105,272,35710,485,549,9881,622,196,460Cash and Cash Equivalents at beginning of the period (E)26,731,786,27316,246,236,2864,819,795,973Cash and Cash Equivalents at end of the period (D+E) (*)49,837,058,63026,731,786,273(*) Closing Cash & Cash EquivalentCash in Hand (including foreign currency)1,031,717,440685,202,584225,302,379Balance with Bangladesh Bank and its Agent Banks5,931,243,6104,189,670,391933,295,453Balance with Other Bank's and Financial Institutions3,512,002,4915,849,830,1242,441,758,464Money at Call on Short Notice570,000,0000.0555,000,000Prize Bond in Hand1,920,0001,431,300983,100Government Securities38,790,175,08916,005,651,8742,285,653,03749,837,058,63026,731,786,2736,441,992,433The annexed notes form an integral part of the Cash Flow Statement.ChairmanDirectorManaging DirectorThis is the Cash Flow Statement referred to in our separate report of even date.Dhaka,ACNABIN11 April 2013Chartered Accountants0(0)

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EQUITYJamuna Bank LimitedStatement of Changes in EquityFor the year ended 31 December 2012(Amount in Taka)ParticularsPaid up CapitalStatutory ReserveRevaluation Reserve of SecuritiesAssets Revaluation ReserveRight Issue subscription moneyRetained EarningsTotalBalance as at 01 January 20123,648,403,7601,723,459,3293,670,6081,063,497,5540.0842,477,0167,281,508,267Surplus/deficit on account of revaluation of investments0.00.01,268,0680.00.01,268,068Surplus/deficit on account of revaluation of properties0.00.00.00.00.00.0Dividend (Stock)839,132,8600.00.00.00.0(839,132,860)0.0Net Profit for the period0.00.00.00.00.0625,948,388625,948,388Addition/Transfer0.0416,104,1920.00.00.00.0416,104,192Balance as at 31 December 20124,487,536,6202,139,563,5214,938,6761,063,497,5540.0629,292,5448,324,828,914Balance as at 01 January 20112,230,088,4001,229,458,137489,188,2841,063,497,554735,349,734660,609,1436,408,191,252Surplus/deficit on account of revaluation of investments0.00.0(485,517,676)0.00.00.0(485,517,676)Issue of share capital -Right Issue743,362,800(735,349,734)8,013,066Issue of share capital -Mrs. Ayesha Hussain20,793,3000.00.00.00.00.020,793,3000.0Dividend (cash)(165,000)(165,000)0.0Dividend (Stock)654,159,260(654,159,260)0.00.0Net Profit for the period836,192,133836,192,1330.0Addition/Transfer0.0494,001,1920.00.00.0494,001,192Balance as at 31 December 20113,648,403,7601,723,459,3293,670,6081,063,497,5540.0842,477,0167,281,508,267Managing DirectorDirectorDirectorChairmanDhaka,ACNABIN11 April 2013Chartered Accountants

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liquidityJamuna Bank LimitedLiquidity Statement(Asset and Liability Maturity Analysis)As at 31 December 2012(Amount in Taka)ParticularsUpto 1 month1 - 3 months3 - 12 months1 - 5 yearsMore than 5 yearsTotalAssetsCash in hand6,962,961,0500.00.00.00.06,962,961,050Balance with other banks & financial institutions1,326,490,3021,755,512,189430,000,0000.00.03,512,002,4913,512,002,4910.0Money at call on short notice570,000,0000.00.00.00.0570,000,000Investment328,758,2220.03,036,991,0205,505,414,16330,247,769,90639,118,933,31039,118,933,310013,642,722,4789,438,011,35715,517,765,91510,313,273,6855,975,260,54654,887,033,98154,887,033,9810.0Fixed assets including premises, furniture and fixtures0.00.00.01,779,712,220302,318,5612,082,030,7812,082,030,781(0)Other Assets310,450,497640,063,6680.01,592,657,5082,375,4552,545,547,1282,545,547,1280.0Non-banking assets0.00.00.00.00.00.0Total Assets23,141,382,54911,833,587,21418,984,756,93519,191,057,57636,527,724,468109,678,508,742LiabilitiesBorrowings from Bangladesh Bank, other banks, financial institutions and agents0.00.017,088,212,5750.00.017,088,212,575Deposits and other accounts10,749,123,15239,015,335,88415,526,511,21911,147,238,8233,184,925,37879,623,134,457Other liabilities133,705,2950.03,444,969,2961,063,658,2030.04,642,332,794Total Liabilities10,882,828,44739,015,335,88436,059,693,09012,210,897,0263,184,925,378101,353,679,826Net Liquidity12,258,554,102(27,181,748,670)(17,074,936,155)6,980,160,55033,342,799,0908,324,828,915Dhaka,11 April 2013ChairmanDirectorManaging DirectorThe following assumptions have been applied in preparing the maturity analysis:i) Balance with other banks and financial institutions, Money at call on short notice are on the basis of their maturity.ii) Investments are on the basis of their maturity.iii) Loans and advances are on the basis of their maturity.iv) Fixed assets including premises land & buildings, furniture & fixtures are on the basis of their useful life.v) Other assets are on the basis of their adjustment.vi) Borrowings from Bangladesh Bank, other banks, financial institutions and agents are on the basis of their payment.vii) Deposits and other accounts are on the basis of their maturity and payment.viii) Provision and other liabilities are on the basis of their adjustment.

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Notes (1-3)Jamuna Bank Limited and its SubsidiariesNotes to the Financial StatementsFor the year ended 31 December 20121.00Legal Status and Nature of the CompanyJamuna Bank Limited was incorporated in Bangladesh on 02 April 2001 as a public Limited Company under the Companies Act, 1994. The Bank within the stipulations laid down by the Bank Company Act, 1991 and directives as received from Bangladesh Bank and applicable to it from time to time provides all types of commercial banking services. The Bank has eighty three (83) branches (including 2 Islamic Banking Branches) and four (4) SME centers, with no overseas branches as at 31 December 2012.2.00Nature of the Businessi.The principal activities of the bank are providing all kinds of commercial banking services to its customers.ii.The other activities of the bank are providing of all kinds of Islamic banking services to its customers through Islamic Banking branches.2.01Jamuna Bank Capital Management LimitedJamuna Bank Capital Managemnt Limited is a subsidiary company of Jamuna Bank Limited incorporated as a private limited company on December 23, 2009 with the registrar of Joint Stock Companies & Firms, Dhaka vide certificate of incorporation no. C-81290/09.The main objectives of the company for which was established are to carry out the business of full-fledged merchant banking activities like issue management, portfolio management, underwriting etc.2.02Jamuna Bank Securities LimitedJamuna Bank Securities Limited is a subsidiary company of Jamuna Bank Limited incorporated as a private limited company on February 07, 2011 with the Registrar of Joint Stock Companies & Firms, Dhaka vide certificate of incorporation no. C-90274/11.The main objectives of the company for which was established for brokerage services to the investors.2.03Off-shore Banking UnitOff-shore Banking Unit (OBU) is a separate business unit of Jamuna Bank Limited, governed under the rules and guidelines of Bangladesh Bank. The Bank obtained the Offshore Banking Unit permission vide Bangladesh Banks letter no. BRPD (P-3) 744 (107)/ 2009-4642 dated 22 December 2009. The Bank commenced operation of this unit from 22 April 2010 and its office is located at Land View Commercial Center, 28 Gulshan North C/A, Gulshan, Dhaka.3.00Significant Accounting Polices Disclosure under Bangladesh Financial Reporting Standard/Bangladesh Accounting Standard (BFRS/BAS) Presentation of Financial Statements.3.01Basis of Preparation of the Financial StatementsConventional BankingThe financial statements of the Bank are prepared on a going concern basis under historical cost convention and in accordance with First Schedule (Sec-38) of the Bank Company Act, 1991 as amended by Bangladesh Bank (Central Bank) vide BRPD Circular No. 14 dated 25 June 2003, other circulars of Bangladesh Bank, Bangladesh Accounting Standards (BAS), the Companies Act, 1994, the Listing Rules of the Stock Exchange, the Securities and Exchange Rule 1987 and other laws and regulations applicable in Bangladesh.Islamic BankingThe bank operates Islamic Banking in 2 (two) branches designated for the purpose of complying with the rules of Islamic Shariah. The financial statements of the branches have also been prepared as per the Bank Company Act, 1991, Bangladesh Accounting Standards/ Bangladesh Financial Reporting Standards and guidelines issued by the Accountancy & Auditing organization for Islamic Financial Institutions for which a separate set of books and records are being maintained. As per Bangladesh Bank BRPD circular no. 15, dated 09 November 2009, separate statements of accounts of consolidated accounts of 2 (two) Islamic Banking branches are enclosed herewith.Functional and presentation currencyThese financial statements are presented in Bangladesh Taka, which is the Banks functional currency.Use of Estimates and JudgmentsThe preparation of financial statements requires management to make judgments, estimates and assumptions that affect the application of accounting policies and the reported amounts of assets, liabilities, income and expenses. Actual results may differ from these estimates.Estimates and underlying assumptions are reviewed on an ongoing basis. Revisions to accounting estimates are recognized in the period in which the estimates is revised and in any future periods affected.3.02Revenue RecognitionThe revenue during the period under audit is recognized satisfying the conditions as specified in Bangladesh Accounting Standards (BAS) 18 Revenue Recognition. Details are as under:Interest/profit incomei.Interest is calculated on daily product on unclassified loans and advances but charged on quarterly and monthly basis, where applicable.ii.Interest is charged on classified loans and advances by crediting interest suspense account as per BRPD Circular No 16 of 1998 and such interest is taken into income account upon realization. Interest on credit card outstanding is calculated on daily product but charged on monthly basis.iii.Commission and discounts on bills purchased and discounted are recognized at the time of realization.iV.For Islamic Banking, profit is charged on unclassified investments on daily product basis and charged to the clients on quarterly and monthly basis, where applicable.v.Islamic Banking branches calculate profit on classified investments and credits the same to profit suspense account until realization.Fees, commission and discounts incomevi.Fees, commission and discounts on bills purchased and discounted are recognized at the time of realization.Investment incomevii. Interest income on investments is recognized on accrual basis. Capital gain on investments in shares is also included in investment income. Capital gain is recognized when it is realized.Interest/profit paid and other expensesviii.In terms of the provisions of BAS-1 "Presentation of Financial Statements" interest/profit and other expenses are recognized on accrual basis.3.03Earnings per Share (EPS)Earnings per share have been calculated in accordance with BAS-33:"Earnings per Share". Prior periods figures have been adjusted for the issue of 83,913,286 bonus shares for 2011 during the period under audit.3.04Statement of Cash FlowsStatement of Cash Flows is prepared in accordance with Bangladesh Accounting Standard (BAS) 7 Cash Flow Statement and the cash flow from the operating activities has been presented under direct method as per requirement of the Securities and Exchange Commission Rules 1987.3.05Foreign Currency ConversionTransaction in Foreign Currencies are translated into Bangladesh Taka and recorded at the ruling Exchange rates applicable on the dates of transactions in accordance with Bangladesh Accounting Standards (BFRS/BAS) 21 The Effects of Changes in Foreign Exchange Rates. As such -i)Assets and liabilities denominated in foreign currency are translated into Bangladesh Taka at the balance sheet date at the mid rates.ii)Transactions in foreign currencies are converted into Bangladesh Taka currency at the rate of exchange prevailing on the dates of such transactions and any gains or losses thereon are adjusted to revenue through foreign exchange trading account.3.06Investments (General Banking)Investment values and classifications are assessed under the Bangladesh Accounting Standards (BAS) 25 Accounting for Investments which is shown below:ItemsAssessment of AccountingBangladesh Bank billsAmortized valueGovernment treasury bills-HTMAmortized valueGovernment treasury bills-HFTMarket valueGovernment treasury bonds-HTMAmortized valueGovernment treasury bonds-HFTMarket valuePrize Bond & Other BondsCost priceShares & DebenturesCost or market price whichever is lower3.07Loans & Advances and ProvisionInterest is calculated on daily product basis but charged and accounted for quarterly on accrual basis. Interest on classified loans is kept in interest suspense account as per Bangladesh Bank guidelines and such interest is not accounted for as income until realized from borrowers. Interests are not charged on bad / loss loans as per instructions of Bangladesh Bank. Advances are stated at gross value.Provision for loans and advances is made on the basis of year-end review by the management and on the basis of instructions contained in Bangladesh Bank BCD Circular No- 34 of 1989, BCD Circular No. 20 dated 27 December 1994, BRPD Circular No-12 dated 04 September 1995, BRPD Circular No- 16 dated 06 December 1998, BRPD Circular No-9 dated 14 May 2001,BRPD Circular No-8 of 2005 and BRPD Circular No-14 dated 23 September 2012 at the following rates:ParticularsRateGeneral provision ona. Consumer Financing (House Financing and Loans to Professional)2%b. Consumer Financing ( Other than a & b)5%c. Small and Medium Enterprise Financing (SMEF)0.25%d. Short Term Agriculture & Micro Credit5%e. Loans to BHs/ MBs/ Sds against Shares etc2%f. All other Credit1%g. Special Mention Account5%Specific provision ona. Substandard Loans and Advancesi. Short Term Agri Credit & Micro Credit5%ii. Other than Short Term Agri Credit & Micro Credit20%b. Doubtful Loans and Advancesi. Short Term Agri Credit & Micro Credit5%ii. Other than Short Term Agri Credit & Micro Credit50%c. Bad/Loss Loans and Advances100%Loans and advances are written off to the extent that there is no realistic prospect to recovery as per guideline of Bangladesh Bank. However, write off will not reduce the claim against the borrower. Detailed records for all such write off accounts are maintained.3.08Contingent Liabilities, Commitments and other Off Balance Sheet settlementsIn accordance with other banking companies, the Bank conducts its operation by issuing acceptance, guarantees, performance bonds and indemnities.3.09Property, Plant and Equipment and their DepreciationProperty, Plant and Equipment are recognized as assets in accordance with Bangladesh Accounting Standards (BAS) 16 Property Plant and Equipment.During the period under audit, depreciation is charged at the following annual rates on straight-line method on all fixed assets except land. Depreciation has been charged on addition during the period when respective assets put into use and in case of sale, up to the date of sale.Name of the AssetsRate of DepreciationBuilding2.50%Furniture & fixture10%Office equipment15%Motor Vehicle20%Books20%3.10LeasingJBL has finance lease under its credit portfolio. Amount disbursed to lessees under finance lease are recorded as lease finance and shown along with loans and advances. At present interest is charged on the leased amounts on daily product basis and monthly rentals are received from the lessees.3.11Taxationa)Current TaxProvision for current tax has been made @ 42.50% as prescribed in the Finance Act, 2012 of the profit made by the Bank considering major taxable allowances and disallowances.b)Deferred TaxDeferred tax is calculated on the taxable/deductible temporary differences between tax base amount and carrying amount of assets and liabilities as required by Bangladesh Accounting Standard (BAS)-12 Income Taxes.3.12Retirement Benefits to the EmployeesThe retirement benefits accrued for the employees of the Bank during reporting period have been accounted for in accordance with the provisions of BAS-19 Employees Benefit.Provident FundProvident Fund benefits are given to the Bank employees in accordance with the locally registered Provident Fund Rules. This Fund is being operated under a Trustee Board. This fund got approval from the National Board of Revenue (NBR) on 28 August 2002.Superannuation FundThe Bank operates a Social Security Superannuation Fund and it is operated by a separate Board of Trustees and Superannuation Fund Rules of the Bank. This fund got approval from the National Board of Revenue (NBR) on 04 January 2004.GratuityThe Bank operates a funded gratuity scheme approved by the National Board of Revenue (NBR) on 04 April 2010. In the JBL gratuity scheme covers all permanent employees of the Bank. The company made provision to meet-up claim of out going employees.3.13Consolidation ProcedureThe consolidated financial statements include the financial statements of Jamuna Bank Limited and its subsidiaries- Jamuna Bank Capital Management Limited and Jamuna Bank Securities Limited made up to the end of the financial year.The consolidated financial statements have been prepared in accordance with Bangladesh Accounting Standard 27: Consolidated and separate Financial Statements. The consolidated financial statements are prepared to a common financial year ended 31 December 2012.3.14Statement of LiquidityThe liquidity statement has been prepared in accordance with the remaining maturity grouping of the value of the assets and liabilities for the year ended 31 December 2012.3.15Audit Committeea)Particulars of Audit CommitteeAn Audit Committee was constituted by the Board of the Directors of the Bank in its 20th meeting held on 06 March 2003. Subsequently, in accordance with BRPD circular no-12 and BRPD circular no-16 dated 10 June 2003 and 24 July 2003 respectively of Bangladesh Bank, the Board of Directors in its 202th meeting held on 09 July 2012 reconstituted the following Audit Committee.Sl. No#NameRelationship with the BankPositionEducational qualification1.Mr. A. S. M. Abdul HalimIndependent DirectorChairmanM. Com2.Al-Haj Nur MohammedDirectorMemberB.A.3.Mr. Sakhawat, Abu Khair MohammadDirectorMemberM.S.C4.Mr. Md. Sirajul Islam VaroshaDirectorMemberB.Com5.Mr. Kanutosh MajumderDirectorMemberM. Comb)During the year ended 31 December 2012, 18 (eighteen) meetings of the Audit Committee were held.c)Steps have been taken for implementation of an effective internal control procedure of the Bank:The Committee reviewed the reports of the Internal Control and Compliance Division in respect of the operation of different Branches and Divisions of Head Office of the Bank, assessed risks associated with credit, trade finance & operations, sketched the strategies to mitigate those risks and placed reports before the Board of Directors at intervals so as to ensure compliance and mitigate risks in different arena of banking operations. The Audit Committee also evolved the policy outlines for establishing corporate governance through the Board of Directors. In accomplishing the responsibilities the Audit Committee adheres to the guidelines contained in BRPD Circular No 12 dated 23 December 2002 of Bangladesh Bank.3.16Risk ManagementThe risk Management of Jamuna Bank Limited evolves identification, measurement, monitoring and controlling risks to ensure that:a)The Banks risk exposure is within the limits established by Board of Directors.b)The Banks risk taking decisions are in line with the business strategy and objectives set by Board ofDirectors of the Bank as well as Bangladesh Bank guidelines.c)The Banks risk taking decisions are explicit and clear.d)Sufficient capital as a buffer is available to take risk.i.Market RiskJamuna Bank Limited is exposed to market risk in variety of ways. Market risk exposure is mainly explicit in portfolio of Bangladesh Government Treasury Bills and treasury Bonds held under HFT (held for trading) conversely, Market Risk is implicit such as interest Rate Risk due to mismatch of loans and Foreign Exchange Risk due to maturity mismatch of foreign currency positions. The portfolios are being revalued at an interval at current market price of marking to market basis. Besides, the portfolios have been synchronized in line with Bangladesh Bank guidelines of risk based Capital Adequacy (BASEL-II) for interest rat risk and foreign exchange risk.Interest Rate RiskInterest Rate Risk arises when there is a mismatch between positions. The Banks lending, funding and investment activities give arise to Interest Rate Risk. The Bank Assess Interest Rate Risk in earning perspective which is traditional approach to Interest Rate Risk assessment and obtained by measuring the changes in the Net Interest Income (NII) on Net Interest Margin (NIM) i.e. the different between total interest income and the total interest expenses.Foreign Exchange RiskThe Bank is also exposed to Interest Rate Risk, which arises from the maturity mismatching of foreign currency position. It also includes settlement risk. The total holding position is being revalued on marking to market on monthly basis.Equity riskEquity risk arises from movement in market value of equities held. The risks are monitored by Investment Committee under a well designed policy framework.ii.Credit RiskIt arises mainly form lending, trade finance, leasing and treasury businesses. This can be described as potential loss arising from the failure of a counter party to perform as per contractual agreement with the Bank. The failure may result from unwillingness of the counter party or decline in his/ her financial condition. Therefore, the Banks credit risk management activities have been designed to address all these issues. Steps have already been implemented of Bangladesh Bank requirements and some are in under process.A typical Credit Risk management framework in Jamuna Bank Limited is broadly categorized into following main component:a)Boards and senior management oversight.b)Organizational Structure.c)Systems and Procedures for identification acceptance, measurement, monitoring and control risks.The Bank board of Directors approved Credit Risk strategy and significant policies relating to Credit Risk. The Board of Directors of Jamuna Bank Limited also set the parameter to maintain Banks overall credit exposures. The Bank also operates within a sound and well-defined criteria for new credits as well as the expansion of existing credits.iii.Liquidity RiskJamuna Bank Limited considers Liquidity Risk a major risk for Bank. It arises when the cushion provided by the liquid assets are not sufficient enough to meet its obligation. The Board of Directors of the Bank enunciated specific polices on particular aspects of liquidity risk management such as (a) composition of Assets and Liabilities (b) diversification and stabilities of liabilities (c) access to enter-bank market. The Board of Directors of Jamuna Bank Limited approved Liquidity Contingencies Plan in policy guideline in line with Bangladesh Banks Core Risk Guidelines. The Board of Directors of Jamuna Bank Limited has also approved specific Risk Limits for proper liquidity management of the Bank.iv.Reputation Risk Arising from Money Laundering IncidencesMoney laundering risk is defined as the loss of reputation and expenses incurred as penalty for being negligent in prevention of money laundering. The bank has already taken many steps required by Bangladesh Bank for complying with reputation risk.v.Operational RiskInternal Control and Compliance is a process to provide Immunization and a high level of protection from errors, improper process, frauds, surprises and inability to comply with legal and regulatory requirements. The bank has already taken many steps required by Bangladesh Bank for complying with operational risk.vi. Risk Management of Information and Communication Technology (ICT)The ICT Risk Management is a full blown process for the bank to ensure maintenance or recovery including uninterrupted services to customers an all adverse events such as natural disasters, technological failures, human error etc. In order to organize Network resources, the bank pursues a central policy for administrator to secure intranet and internet network access. A security policy is in place with a formal statement of the rules that people who are given access must abide by and adhere to what is laid in the policy. A disaster recovery plan covers data, hardware and software critical for business to restart in the event of a natural or human caused disaster. The steps have been implemented.3.17Compliance of Bangladesh Accounting Standards (BAS) and Bangladesh Financial Reporting Standards (BFRS)The Institute of Chartered Accountants of Bangladesh (ICAB) is the sole authority for adoption of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) as Bangladesh Accounting Standards (BAS) and Bangladesh Financial Reporting Standards (BFRS). While preparing the financial statements, the Bank applied most of the BASs and BFRSs as applicable.Name of the BASBAS noStatusPresentation of Financial Statements1CompliedInventories2N/ACash Flow Statements7CompliedAccounting Policies, Changes in Accounting Estimates and Errors8CompliedEvents after the Balance Sheet Date10CompliedConstruction Contracts11N/AIncome Taxes12CompliedSegment Reporting14CompliedProperty, Plant and Equipment16CompliedLease17CompliedRevenue18CompliedEmployee Benefits19CompliedAccounting for Government Grants and Disclosure of Government Assistance20N/AThe Effects of Changes in Foreign Exchange Rates21CompliedName of the BASBAS noStatusBorrowing Costs23CompliedRelated Party Disclosures24CompliedAccounting for Investments25CompliedAccounting and Reporting by Retirement Benefit Plans26CompliedConsolidated and Separate Financial Statements27CompliedInvestment in Associates28CompliedDisclosure in the Financial Statements of Banks and Financial Institutions30CompliedInterest in Joint Ventures31N/AFinancial Instruments: Presentation32**Earning per share33CompliedInterim Financial Reporting34CompliedImpairment of Assets36CompliedProvisions , Contingent Liabilities and Contingent Assets37CompliedIntangible Assets38CompliedFinancial Instruments: Recognition & Measurement39**Investment Property40CompliedAgriculture41N/A* N/A = Not Applicable** Relevant disclosures are made according to the requirement of Bangladesh Bank.Name of the BFRSBFRS no.StatusFirst-time adoption of Bangladesh Financial Reporting Standards1N/AShare Based Payment2N/ABusiness Combinations3N/AInsurance Contract4N/ANon-current Assets Held for sale and Discontinued Operations5N/AExploration for and Evaluation of Mineral Resources6N/AFinancial Instrument7**Operating Segments8N/A* N/A = Not Applicable** Relevant disclosures are made according to the requirement of Bangladesh Bank.3.18Reconciliation of Inter-Bank / Books of AccountsBooks of Accounts with regard to interbank (in Bangladesh & out side Bangladesh) and interbranch have been reconciled and there is no material difference, which might effect the financial statements significantly.Un-reconciled entries in case of inter-branch transactions as on the reporting date are not mentionable due to the time gap before finalizing the same.3.19Deposits and other accountsDeposits by customers and banks are recognized when the bank enters into contractual provisions of the arrangements with the counter parties, which is generally on trade date, and initially measured at the consideration received.3.20Provision for liabilitiesA provision is recognized in the balance sheet when the bank has a legal or constructive obligation as a result of a past event and it is probable that an outflow of economic benefit will be required to settle the obligations, in accordance with the BAS - 37 "Provisions, Contingent Liabilities and Contingent Assets".3.21Statutory reserveBank Companies Act, 1991 requires the bank to transfer 20% of its current year's profit before tax to reserve until such reserve equals to its paid up capital.3.22Provision for nostro accountsAs per instruction contained in the circular letter no. FEPD (FEMO)/01/2005-677 dated September 13, 2005 issued by Foreign Exchange Policy Department of Bangladesh Bank, Bank are required to make provision regarding the un-reconciled debit balance of nostro account over more than 3 months as on the reporting date in these financials. Since there is no un-reconciled entries which are outstanding more than 3 months. As such, Bank's are not required to make provision.3.23Minority interest in subsidiariesMinority interest in business is an accounting concept that refers to the portion of a subsidiary corporation's stock that is not owned by the parent corporation. The magnitude of the minority interest in the subsidiary company is always less than 50% of the outstanding shares, else the corporation would cease to be a subsidiary of the parent. Minority interest is reported on the consolidated income statement as a share of profit belonging to minority shareholders.3.24Related Party / (ies) TransactionAs of the date of these financial statements the Bank had no transactions with the related party/(ies) as defined in the BRPD Circular No. 14 dated 25 June 2003 and Bangladesh Accounting Standard (BAS-24) "Related Party Transactions".3.25Generali)Figures of previous periods have been rearranged wherever considered necessary to conform to the current periods presentation.ii)Figures have been rounded off to the nearest Taka.3.26Auditors Work HoursThe External Auditor of the Bank, ACNABIN, Chartered Accountants, worked about 2,950 manhours at the Banks Head Office and different Branches. During the audit period, they audited above 80% of the Banks Risk Weighted Assets as on the reporting date.

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Notes (4-7)31.12.201231.12.2011TakaTaka4.CashCash in hand(Note: 4.1)1,031,717,440685,202,584Balance with Bangladesh Bank and its agent banks(Note: 4.2)5,931,243,6104,189,670,3916,962,961,0504,874,872,9754(a)Consolidated CashJamuna Bank Limited6,962,961,0504,874,872,975Jamuna Bank Capital Management Limited9,28811,446Jamuna Bank Securities Limited0.00.06,962,970,3384,874,884,4214.1Cash in hand (including foreign currencies)Local currency1,014,340,105682,717,200Foreign currency17,377,3352,485,3851,031,717,440685,202,5844.1(a)Consolidated Cash in handJamuna Bank Limited1,031,717,440685,202,584Jamuna Bank Capital Management Limited9,28811,446Jamuna Bank Securities Limited0.00.01,031,726,728685,214,0304.2Balance with Bangladesh Bank and its Agent BankBalance with Bangladesh BankLocal currency4,658,016,2963,706,990,730Foreign currency1,154,827,314315,874,8755,812,843,6104,022,865,605Balance with Sonali BanksLocal currency118,400,000166,804,7855,931,243,6104,189,670,3914.2(a)Consolidated Balance with Bangladesh Bank and its agent bank(s)Jamuna Bank Limited5,931,243,6104,189,670,391Jamuna Bank Capital Management Limited0.00.0Jamuna Bank Securities Limited0.00.05,931,243,6104,189,670,3914.3Statutory DepositsCash Reserve Requirement (CRR) and Statutory Liquidity Requirement (SLR) have been calculated and maintained as per Section 33 of the Bank Company Act. 1991 and BCD Circular No. 13 dated 24 May 1992, BRPD Circular No. 22 dated 06 November 2003 and BRPD Circular No. 11 & 12 dated 25 August 2005, MPD circular No. 01 dated 4 May 2010 and MPD circular No. 04 and 5 dated 01 December 2010.The Cash Reserve Requirement on the Bank's time and demand liabilities of October'2012 at the rate of 6% has been calculated and maintained with Bangladesh Bank in current account and 19% Statutory Liquidity Ratio, including CRR, on the same liabilities has also been maintained in the form of treasury bills, bonds and debentures including FC balance with Bangladesh Bank. Both the reserves maintained by the Bank are in excess of the statutory requirements, as shown below:(a)Cash Reserve Requirement (CRR): 6% of Average Demand & Time LiabilitiesRequired Reserve4,203,616,3803,336,809,878Actual Reserve held with Bangladesh Bank4,475,498,3583,501,332,083Surplus / (deficit)271,881,978164,522,205Maintained (%)6.396.30(b)Supplementary/ Secondary Liquidity Requirement (SLR): 13% of Average Demand & Time LiabilitiesRequired Reserve9,107,835,4907,887,005,168Actual Reserve held with Bangladesh Bank26,350,235,36216,786,210,419Surplus / (deficit)17,242,399,8728,899,205,251Maintained (%)37.6127.67(c)Statutory Liquidity Requirement (SLR): 19% of Average Demand & Time LiabilitiesRequired Reserve13,311,451,87011,223,815,046Actual Reserve held with Bangladesh Bank30,825,733,72020,287,542,502Surplus / (deficit)17,514,281,8509,063,727,456Maintained (%)44.0034.345.Balance with Other Banks and Financial InstitutionsIn Bangladesh(Note: 5.1)2,272,895,6565,055,861,344Outside Bangladesh *(Note: 5.2)1,239,106,835793,968,7803,512,002,4915,849,830,124* Details are given in Annexure-A5.(a)Consolidated Balance with Other Banks and Financial InstitutionsJamuna Bank Limited3,512,002,4915,849,830,124Jamuna Bank Capital Management Limited22,431,20312,795,555Jamuna Bank Securities Limited312,9994,201,2893,534,746,6935,866,826,9685.1In BangladeshIn Current & SB Deposit AccountAB Bank Limited CD A/c1,076,7282,088,174Janata Bank Limited CD A/c14,177,0395,553,886National Bank Limited, CD A/c1,239,00690,926Social Islami Bank Limited800,8460.0Sonali Bank, CD A/c60,872,57734,458Standard Chartered Bank8,984,2675,883,076The City Bank Limited233,003216,61487,383,46713,867,134In Short notice deposit AccountAB Bank Limited853,7324,370,458Agrani Bank Limited2323Bank Al- Falah0.032,956Export Import Bank Limited369,276341,566IFIC Bank Limited99,84399,052Mercantile Bank Limited7,079,0643,745,937National Bank Limited38,012,93515,917,446Prime Bank Limited128,136125,644Shajalal Islami Bank Limited91,510,464100,743,799The Trust Bank Limited17,052,34656,233,503Uttara Bank Limited400,782383,826155,506,602181,994,210In Fixed Deposit with Other BanksEastern Bank Limited0.03,560,000,000Al-Arafah Islami Bank Limited800,000,000400,000,000The City Bank Limited200,000,0000.0First Security Bank Limited400,000,0000.0Shahjalal Islami Bank Limited200,000,0000.0Standard Bank Limited0.0500,000,0001,600,000,0004,460,000,000In Fixed Deposit with Other Financial InstitutionsNational Housing Finance & Investments Limited330,000,000400,000,000Uttara Finance and Investments Limited100,000,0000.0430,000,000400,000,000Offshore Banking unit5,5870.02,272,895,6565,055,861,3440.05.1(a)Consolidated Balance - in BangladeshJamuna Bank Limited2,272,895,6565,055,861,344Jamuna Bank Capital Management Limited22,431,20312,795,555Jamuna Bank Securities Limited312,9994,201,289(139,714,823)2,295,639,8585,072,858,1875.2Outside BangladeshAB Bank Limited Mumbai India20,511,0971,482,631Axix Bank Ltd, Mumbai, India7,1167,120Bank of Bhutan, Bhutan13,524,7252,996,008Bank Al Bilad, Riyadh, KSA455,585538,236Citi Bank N.A, New York(8,179,513)464,415,071Commerzbank AG, Germany(4,822,961)(5,250,904)Habib American Bank, New York, NY USA102,752,8351,911,828Habib Bank AG Zurich, Switzerland1,314,875422,556HSBC Bank, USA, NY142,788,25615,915,406ICIC Bank Limited, Mumbai26,560,9986,225,910ICIC Bank Limited, Hong Kong14,407,8272,651,893Jpmorgan Chase Bank N.A., USA182,885,61417,211,150Mashreq Bank Mumbai, India10,769,0771,336,871Mashreqbank psc - IBF Limited New York538,281,799260,224,311Nepal Bangladesh Bank Limited Katmandu, Nepal17,982,6431,172,187Standard Chartered Bank, Colombo-Srilanka4,259,736(1,339,783)Standard Chartered Bank, Karachi, Pakistan3,457,934910,832Standard Chartered Bank, Mumbai -India4,106,469449,470Standard Chartered Bank, London5,746,0299,691,558Standard Chartered Bank, New York149,508,884612,462Standard Chartered Bank, Tokyo, Japan8,041,4851,787,798The Bank of Nova Scotia, Canada1,976,9620.0UBAF Hong Kong1,803,6908,250,175Unicredit Bank, Germany965,6752,345,9951,239,106,835793,968,7805.2(a)Consolidated Balance - outside BangladeshJamuna Bank Limited1,239,106,835793,968,780Jamuna Bank Capital Management Limited0.00.0Jamuna Bank Securities Limited0.00.01,239,106,835793,968,7805.3Maturity Grouping of Balance with Other Banks and Financial InstitutionsOn demand1,326,490,302807,835,914One month term155,506,602181,994,2103 months term1,600,005,5874,460,000,0006 months term430,000,000400,000,0001 year term0.00.02 years term0.00.03 years term0.00.03,512,002,4915,849,830,1246.Money at Call on Short NoticeBanking Sector570,000,0000.0Non - Banking financial Institutions0.00.0570,000,0000.06.(a)Consolidated Money at Call on Short NoticeJamuna Bank Limited570,000,0000.0Jamuna Bank Capital Management Limited0.00.0Jamuna Bank Securities Limited0.00.0570,000,0000.07.InvestmentsGovernment(Note: 7.1)24,436,380,48115,987,083,174Others(Note: 7.2)326,838,222307,842,644Asset Pledge as security14,355,714,60820,000,00039,118,933,31016,314,925,8187.(a)Consolidated InvestmentsJamuna Bank Limited39,118,933,31016,314,925,818Jamuna Bank Capital Management Limited506,462,049105,166,244Jamuna Bank Securities Limited139,714,823121,682,44039,765,110,18216,541,774,5027.1Government InvestmentsBangladesh Bank bills (HFT) (a)557,019,6800.0Treasury bills (HFT) (b)2,259,971,34032,724,368Treasury bills (HTM) (b)0.00.0Treasury bonds (HFT) (c)2,146,344,2356,007,584,773Treasury bonds (HTM) (c)19,251,125,2269,765,342,733Prize bonds1,920,0001,431,30024,216,380,48115,807,083,174In Islamic Banking BranchesIslami Investment Bond (d)220,000,000180,000,00024,436,380,48115,987,083,174a) Bangladesh Bank BillsUp to 364 days557,019,6800.02 years term0.00.05 years term0.00.0557,019,6800.0b) Treasury BillsUp to 364 days2,259,971,34032,724,3682 years term0.00.05 years term0.00.02,259,971,34032,724,368c) Treasury Bond5 years term5,505,414,1631,991,783,21610 years term6,460,761,8433,887,653,68015 years term5,516,991,3806,266,168,03220 years term3,914,302,0753,627,322,57821,397,469,46115,772,927,506d) Islami BondUp to 364 days220,000,000180,000,000220,000,000180,000,0007.1(a)Consolidated Government InvestmentsJamuna Bank Limited24,436,380,48115,987,083,174Jamuna Bank Capital Management Limited0.00.0Jamuna Bank Securities Limited0.00.024,436,380,48115,987,083,1747.2Others InvestmentsShares(Note: 7.2.1)326,838,222307,842,644326,838,222307,842,6447.2(a)Consolidated Others InvestmentsJamuna Bank Limited326,838,222307,842,644Jamuna Bank Capital Management Limited506,462,049105,166,244Jamuna Bank Securities Limited139,714,823121,682,4400973,015,094534,691,3297.2.1Cost and Market Value of Shares as on 31 December 2012 are as follows:ParticularsQuantityCost price (Taka)Market value (Taka)Ordinary SharesACI Bangladesh Ltd.35,76010,993,5085,049,312Bank Asia Limited649,64426,287,39613,967,346Beximco Limited185,25031,756,06011,930,100BRAC Bank Ltd.82,2004,554,9822,860,560Beximco Pharma Ltd.495,05950,456,67627,673,798Dhaka Bank Ltd.122,0404,957,8063,026,592Fareast Life Insurance Co. Ltd.72,80018,060,9017,731,360First Security Bank Ltd.281,6009,209,2915,209,600Heidelberg Cement30,50010,266,7768,073,350ICB 1st Mutual Fund2,00016,12416,000IFIC 1st Mutual Fund98,000951,707784,000Lafarge Surma Cement19,500195,000641,550Lanka Bangla Finance Ltd.74,86510,823,3684,417,035Maksons Spinning Mills Ltd.112,7007,852,2072,006,060Metro Spinning Mills Ltd.82,8576,560,7031,416,855National Bank Limited56,8001,638,2661,255,280One Bank Limited91,1183,112,1352,077,490S. Alam Cold Rolled Steels Ltd99,0005,617,9724,860,900Singer BD Limited4,8302,019,985792,603Sino Bangla Industries Ltd.88,0002,919,7462,332,000Sine Pukur Ciramics Ltd.542,20020,967,34014,747,840Standard Insurance Ltd2,500113,570107,250Standard Bank Ltd.531,16822,384,53410,198,426Summit Power370,82434,673,04719,764,919Titas Gas219,97520,335,92014,364,368Trust Bank Limited269,10012,960,4366,727,500Equity SharesCentral Depository Bangladesh Ltd913,8893,138,8903,138,890SWIFT134,013,8774,013,877326,838,222179,184,860Quoted SharesACI Bangladesh Ltd.35,76010,993,5085,049,312Bank Asia Limited649,64426,287,39613,967,346Beximco Limited185,25031,756,06011,930,100BRAC Bank Ltd.82,2004,554,9822,860,560Beximco Pharma Ltd.495,05950,456,67627,673,798Dhaka Bank Ltd.122,0404,957,8063,026,592Fareast Life Insurance Co. Ltd.72,80018,060,9017,731,360First Security Bank Ltd.281,6009,209,2915,209,600Heidelberg Cement30,50010,266,7768,073,350ICB 1st Mutual Fund2,00016,12416,000IFIC 1st Mutual Fund98,000951,707784,000Lafarge Surma19,500195,000641,550Lanka Bangla Finance Ltd.74,86510,823,3684,417,035Maksons Spinning Mills Ltd.112,7007,852,2072,006,060Metro Spinning Mills Ltd.82,8576,560,7031,416,855National Bank Limited56,8001,638,2661,255,280One Bank Limited91,1183,112,1352,077,490S. Alam Cold Rolled Steels Ltd99,0005,617,9724,860,900Singer BD Limited4,8302,019,985792,603Sino Bangla Industries Ltd.88,0002,919,7462,332,000Sine Pukur Ciramics Ltd.542,20020,967,34014,747,840Standard Insurance Ltd2,500113,570107,250Standard Bank Ltd.531,16822,384,53410,198,426Summit Power370,82434,673,04719,764,919Titas Gas219,97520,335,92014,364,368Trust Bank Limited269,10012,960,4366,727,500319,685,455172,032,094Unquoted SharesCentral Depository Bangladesh Limited913,8893,138,8903,138,890SWIFT134,013,8774,013,8777,152,7677,152,767Total326,838,222179,184,8607.2.2Market price of investment those prices were decreased on 31 December 2012Name of the companyQuantityCost price (Taka)Market value (Taka)Gain/(Loss) Required provisionACI Bangladesh Ltd.35,76010,993,5085,049,312(5,944,196)Bank Asia Limited649,64426,287,39613,967,346(12,320,050)Beximco Limited185,25031,756,06011,930,100(19,825,960)BRAC Bank Ltd.82,2004,554,9822,860,560(1,694,422)Beximco Pharma Ltd.495,05950,456,67627,673,798(22,782,878)Dhaka Bank Ltd.122,0404,957,8063,026,592(1,931,214)Fareast Life Insurance Co. Ltd.72,80018,060,9017,731,360(10,329,541)First Security Bank Ltd.281,6009,209,2915,209,600(3,999,691)Heidelberg Cement30,50010,266,7768,073,350(2,193,426)ICB 1st Mutual Fund2,00016,12416,000(124)IFIC 1st Mutual Fund98,000951,707784,000(167,707)Lafarge Surma19,500195,000641,550446,550Lanka Bangla Finance Ltd.74,86510,823,3684,417,035(6,406,333)Maksons Spinning Mills Ltd.112,7007,852,2072,006,060(5,846,147)Metro Spinning Mills Ltd.82,8576,560,7031,416,855(5,143,848)National Bank Limited56,8001,638,2661,255,280(382,986)One Bank Limited91,1183,112,1352,077,490(1,034,645)S. Alam Cold Rolled Steels Ltd99,0005,617,9724,860,900(757,072)Singer BD Limited4,8302,019,985792,603(1,227,382)Sino Bangla Industries Ltd.88,0002,919,7462,332,000(587,746)Sine Pukur Ciramics Ltd.542,20020,967,34014,747,840(6,219,500)Standard Insurance Ltd2,500113,570107,250(6,320)Standard Bank Ltd.531,16822,384,53410,198,426(12,186,109)Summit Power370,82434,673,04719,764,919(14,908,128)Titas Gas219,97520,335,92014,364,368(5,971,552)Trust Bank Limited269,10012,960,4366,727,500(6,232,936)Central Depository Bangladesh Limited913,8893,138,8903,138,8900.0SWIFT134,013,8774,013,8770.0326,838,222179,184,860(147,653,362)7.3Maturity Grouping of InvestmentsOn Demand328,758,222309,273,944Not more than 1 month0.00.0More than 1 month but not more than 3 months0.00.0More than 3 months but not more than 1 year3,036,991,020212,724,368More than 1 year but not more than 5 years5,505,414,1631,991,783,216More than 5 years30,247,769,90613,801,144,29039,118,933,31016,314,925,818

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Notes (8-13)31.12.201231.12.2011TakaTaka8.Loans, Advances and LeaseLoans, cash credit, overdrafts and lease etc.(Note: 8.1)45,582,216,96244,884,519,975Bills purchased and discounted(Note: 8.2)9,304,817,01911,727,272,805Payable in Bangladesh8,535,966,34111,393,081,553Payable outside Bangladesh768,850,678334,191,25154,887,033,98156,611,792,7808.(a)Consolidated Loans, Advances and LeaseJamuna Bank Limited54,887,033,98156,611,792,780Jamuna Bank Capital Management Limited554,697,207188,450,654Jamuna Bank Securities Limited0.00.055,441,731,18856,800,243,4348.1Loans, Cash Credit, Overdrafts and Lease etc.Agriculture loan43,481,34140,101,389Cash credit8,211,129,8198,003,994,796Credit Card129,031,15387,962,749Export Cash Credit45,757,23449,679,628Hire purchase1,032,741,872965,050,373House building loan267,161,665294,622,137Lease finance2,118,118,7722,165,603,014Loan against imported merchandise11Loan against packing credits361,495,686213,212,062Loan against trust receipt6,243,332,732664,476,148Loans (General)5,475,932,1355,630,403,870Overdraft9,160,962,4859,440,062,186Demand loan220,536,4320.0Payment against document339,351,5071,124,755,419Personal loan for women1,123,9611,222,244Real estate financing378,916,295406,208,737Retail credit417,244,835478,041,410Shop finance scheme76,090149,333Small and Medium Enterprise5,609,012,0114,385,241,291Staff house building loan137,142,166129,128,256Staff loan Other1,141,396831,752Term Loan812,735,748597,140,875Time Loan2,423,850,1553,204,698,99843,430,275,49037,882,586,667In Islamic Banking BranchesBai-Muazzal1,502,282,7841,231,878,526MPI trust receipt559,565,4965,479,318,425Murabaha27,441,209154,677,763Quards62,651,982136,058,5942,151,941,4727,001,933,30845,582,216,96244,884,519,9758.1(a)Consolidated Loans, Cash Credit, Overdrafts and Lease etc.Jamuna Bank Limited45,582,216,96244,884,519,975Jamuna Bank Capital Management Limited554,697,207188,450,654Jamuna Bank Securities Limited0.00.046,136,914,16945,072,970,6298.2Bills Purchased and Discounted (excluding treasury bills)Payable in Bangladesh8,535,966,34111,393,081,553Payable outside Bangladesh-Main operation716,434,490332,303,826Payable outside Bangladesh-Off Shore Banking Unit52,416,1891,887,4269,304,817,01911,727,272,8058.2(a)Consolidated Bills Purchased and Discounted (excluding treasury bills)Jamuna Bank Limited9,304,817,01911,727,272,805Jamuna Bank Capital Management Limited0.00.0Jamuna Bank Securities Limited0.00.09,304,817,01911,727,272,8058.3Maturity Grouping of Loans, Advances and Lease as followsPayable on demand13,642,722,4782,870,868,309Not more than three months9,438,011,3574,234,711,256More than 3 months but not more than 1 year15,517,765,91535,318,708,972More than 1 year but not more than 5 years10,313,273,68510,634,921,111More than 5 years5,975,260,5463,552,583,13254,887,033,98156,611,792,7808.4Concentration of AdvancesAdvances to allied concerns of Directors0.00.0Advances to Chief Executives and other Officers143,440,651131,747,000Customer Groups:Agricultural & Fisheries71,940,322125,600,000Industry wise25,323,904,34110,639,400,000Small and Cottage5,809,271,6921,075,400,000Advances to other Customers23,538,476,97444,639,645,78054,887,033,98156,611,792,7808.5Information of Large LoanNumber of the clients3341Amount of outstanding advances (funded & non-funded)16,730,154,00015,757,960,000Details information for the year ended 31 December 2012 have been given in (Annex-B)8.6Sector wise Loans, Advances and Leasein %Agricultural & Fisheries0.13%71,940,322125,600,000Large & Medium Scale Industry12.37%6,790,564,49710,639,405,000Working Capital27.85%15,288,441,13118,287,100,000Export Credit6.23%3,416,988,0216,543,300,000Commercial Credit37.57%20,620,330,15010,150,200,000Small and Cottage Industries10.46%5,740,364,3841,075,400,354Others5.39%2,958,405,4779,790,787,426100%54,887,033,98156,611,792,7808.7Geographical Location wise Loans, Advances and Leasea) Urbanin %Dhaka Division61.31%33,651,470,98135,476,661,780Chittagong Division15.06%8,264,890,0008,735,493,000Sylhet Division0.52%282,843,000265,852,000Rajshahi Division9.50%5,216,427,0004,850,298,000Khulna Division1.03%566,240,000674,328,000Rangpur Division2.67%1,464,573,0001,499,503,00090.09%49,446,443,98151,502,135,780b) RuralDhaka Division3.47%1,902,751,0001,512,000,000Chittagong Division3.33%1,829,330,0002,020,000,000Sylhet Division0.74%403,621,000445,300,000Rajshahi Division2.08%1,144,129,000983,800,000Barishal Division0.29%160,759,000148,557,0009.62%5,440,590,0005,109,657,000100%54,887,033,98156,611,792,7808.8Classification of Loans, Advances and Lease as per Bangladesh Bank circular no. BCD - 34, 20 and BRPD 16, 9% of Total LoansUnclassified91.44%50,188,654,10454,186,948,780Special Mention Account1.28%703,327,685806,118,000Substandard1.53%838,120,267734,053,000Doubtful2.33%1,281,323,35283,239,000Bad or loss3.42%1,875,608,573801,434,000100%54,887,033,98156,611,792,7800.08.8.1Particulars of Required Provision for Loans, Advances and LeaseGeneral provision:StatusBase for provisionRate (%)ProvisionProvisionLoans, advances & lease (Excluding SMA)50,188,654,104variance500,017,082577,038,896Special Mention Account (SMA)661,899,2875%33,094,96439,869,150533,112,046616,908,046Specific provision:Base for provisionRate (%)ProvisionProvisionStatusSub-standard494,789,000variance98,957,80055,893,800Doubtful789,226,000variance394,613,00012,473,500Bad/loss1,104,682,928100%1,204,682,928558,933,8261,698,253,728627,301,126Required provision (13.2 & 13.4)2,231,365,7741,244,209,172Total provision maintained2,231,365,7741,244,209,172Excess/(shortfall) provision0.00.08.9Particulars of Loans/Investments, Advances and Leasei) Loans considered good in respect of which the bank is fully secured ;41,690,433,98142,458,844,585ii) Loans considered good in respect of which the bank holds no security other than the debtors personal guarantee;0.07,359,533,061iii) Loans considered good secured by the personal undertakings of one or more parties in addition to the personal guarantee of the debtors;13,196,600,0006,793,415,13454,887,033,98156,611,792,780iv) Loans adversely classified; provision not maintained their against;0.00.0v) Loans due by directors or officers of the bank company or any of these either separately or jointly with any other persons;143,440,651131,747,000vi) Loans due by companies or firms in which to directors of the bank have interests as directors, partners or managing agents or incase of private companies as members;vii) Maximum total amount of advances including temporary advance made at any time during the year to directors or managers or officers of the bank or any of them either separately or jointly with any other persons;143,440,651131,747,000viii) Maximum total amount of advances, including temporary advance granted during the year to the companies or firms in which the directors of the bank are interested as directors, partners or managing agents or in the case of private companies as member;0.00.0ix) Due from banking companies;0.00.0x) Amount of classified loans on which interest has not been charged, should be mentioned as follows:0.00.0a) decrease/increase in provision, amount of loan written off and amount realized against loans previously written off;0.00.0b) amount of provision kept against loan classified as (bad/loss) on the date of preparing balance sheet;1,204,682,928558,933,826c) interest creditable to the interest Suspense A/c;0.00.0xi) Cumulative amount of written off loans and the amount written of during the current year should be shown separately. The amount of written off loan for which lawsuit has been filed should also be mentioned;369,513,255369,513,2558.9.1The amount of written off loan for which lawsuit has been filedWritten off loan for which lawsuit has been filed amount of Tk.369,513,255.8.10Bill Purchased & Discounted as per Maturity Grouping in the following orderRepayable within 1 month1,582,565,4241,994,577,2631 month above less than 3 months2,008,024,0832,530,801,6453 months above less than 6 months3,008,141,5073,791,293,9096 months above2,706,086,0053,410,599,9889,304,817,01911,727,272,8058.11Listing of Assets Pledged as Security/Collaterals/ Securities against Loan/Investment Including Bills Purchased and DiscountedCollateral of movable/immovable assets35,696,330,18936,946,492,514Local banks and financial institutions guarantee4,851,713,4514,147,590,930Government guarantee1,037,291,4720.0Export documents3,082,096,6895,941,202,986Fixed deposits receipts2,075,579,6232,232,078,220FDR of other banks130,891,399133,841,450Government bonds2,391,5986,325,840Personal guarantee4,534,067,1392,934,872,270Other securities3,476,672,4224,269,388,57054,887,033,98156,611,792,7808.12Suit file by the Bank (Branch wise details)Dilkusha Branch834,329,000238,000,000Naogaon Branch298,929,000409,538,000Shantinagar Branch212,359,000156,340,000Moulvi Bazar Branch104,231,00059,510,000Narayangonj Branch279,305,000148,251,000Foreign Exchange Branch498,581,000486,971,000Mohakhali Branch3,697,0003,297,000Gulshan Branch577,089,000328,492,000Dhanmondi Branch725,0004,479,000Bahaddarhat Branch3,000,0003,000,000Khatungonj Branch1,222,500,0000.0Sonargaon Road Branch2,119,0002,119,000Motijheel Branch11,120,0003,763,000Agrabad Branch831,448,000114,000Dholaikhal Branch3,400,0000.0Sylhet Branch288,000288,000Aganagar Branch797,000700,000Kushtia Branch3,600,0003,600,000Rangpur Branch727,000727,000Chistia market Branch1,715,0001,715,000Barishal Branch390,000390,000Kadamtali Branch198,760,000699,000Malibagh Branch79,264,0001,220,000Comilla Branch364,0000.0Thakurgaon Branch27,665,0000.0Jubilee Road Branch1,350,0000.0Beani Bazar Branch3,856,0000.05,201,608,0001,853,213,0009.Fixed Assets Including Premises, Furniture & Fixture (WDV)Cost:Land1,460,000,0001,460,000,000Building39,352,51019,325,078Furniture & Fixture384,449,317293,521,625Equipments & Machineries499,095,084412,786,881Vehicles43,640,32539,022,550Books716,518716,518Off shore Banking Unit1,146,564159,7462,428,400,3182,225,532,398Less: Accumulated Depreciation346,369,537253,815,981Details are shown in Annexure - C2,082,030,7811,971,716,4179.(a)Consolidated Fixed assets/non-current assets including premises, furniture and fixturesCost:Jamuna Bank Limited2,428,400,3182,225,532,398Jamuna Bank Capital Management Limited6,101,1285,863,804Jamuna Bank Securities Limited281,286,600280,733,6402,715,788,0462,512,129,842Accumulated depreciation/amortization:Jamuna Bank Limited346,369,537253,815,981Jamuna Bank Capital Management Limited1,354,206466,051Jamuna Bank Securities Limited0.00.0347,723,743254,282,032Written Down Value2,368,064,3032,257,847,81010.Other Assetsi)Investment in shares of subsidiary companies:a) In Bangladesh(Note: 10.7)1,399,997,900649,999,500(749,998,400)b) In Outside Bangladesh0.00.00.0ii)Stationery, Stamps, Printing materials in stock etc.22,536,93024,524,9251,987,996iii)Advance Rent287,876,160175,755,424(112,120,736)iv)Interest/profit receivable(Note: 10.6)545,486,540474,220,616(71,265,924)v)Balance with Brokerage houses34,2502,376,9822,342,732vi)Security deposit2,375,4557,428,6295,053,174vii)Preliminary exp, formation and organization expense,0.00.00.0renovation/development expenses and Pre-paid exp.40,9500.0(40,950)viii)Branch adjustment0.00.00.0ix)Suspense account(Note: 10.1)94,536,17826,290,625(68,245,552)x)Others(Note: 10.2)192,659,60873,754,985(118,904,624)xi)Other assets-Off Shore Banking Unit3,1587,641,0667,637,90812430460-30499064+3315114692,545,547,1281,441,992,752(1,103,554,376)0.010.(a)Consolidated Other assets0.00.0Jamuna Bank Limited2,545,547,1281,441,992,752(1,103,554,376)Jamuna Bank Capital Management Limited81,924,52338,994,998(42,929,525)Jamuna Bank Securities Limited2,640,092768,604(1,871,488)2,630,111,7431,481,756,355(1,148,355,388)Less: Inter-group transaction:0.0Jamuna Bank Capital Management Limited999,998,400256,067,749(743,930,651)Jamuna Bank Securities Limited413,999,483399,999,500(13,999,983)1,216,113,860825,689,106(390,424,754)10.1Suspense's AccountAmount of Suspense's Account represents amount paid against opening of new branches and other advances payments against various contracts.10.2OthersAdvance against insurance premium2,626,4102,388,205Advance against Land & Building57,019,48422,921,837Advance against furniture & fixture8,0000.0Advance against supply of goods/service27,554,0089,527,514Adjusting account debit Balance(Note: 10.3)21,282,83632,065,110Protested bill181,485181,485Misc. Asset83,987,3866,670,834192,659,60873,754,98510.3Adjusting Account Debit BalanceEFTN settlement1,704,4960.0Foreign currency1,578,35729,565,110Dividend receivable13,999,9830.0Underwriting4,000,0002,500,00021,282,83632,065,11010.4Reconciliation of Inter-bank/ Inter-Branch TransactionBranch adjustment account represents outstanding Inter-branch and Head Office transactions (Net) originated but yet to be responded by the balance sheet date. However the un-reconciled entries for wrongly responded of 31 December 2012(position as on 31 March 2013) are given below:ParticularsNumber of unreconciled entriesAmountAmountDebitCreditDebitCreditUp to 3 months0.00.00.00.0Over 3 months but within 6 months0.00.00.00.0Over 6 months but within 9 months0.00.00.00.0Over 9 months but within 12 months0.00.00.00.0Over 12 months and more0.00.00.00.010.5Non-income Generating Classification of Other AssetsInvestment in shares of subsidiary companies (In Bangladesh)1,399,997,900649,999,500Stationery, Stamps, Printing materials in stock, etc.22,536,93024,524,925Advance Rent287,876,160175,755,424Interest receivable545,486,540474,220,616Security deposit2,375,4557,428,629Suspense account94,536,17826,290,625Advance against insurance premium2,626,4102,388,205Advance against Land & Building57,019,48422,921,837Adjusting account debit Balance21,282,83632,065,110Misc. Asset83,987,3866,670,8342,517,725,2771,422,265,70510.6This amount represents that interest/profit receivable from various deposits made by the Bank to other banks/Financial institutions.10.7Investment in subsidiariesJamuna Bank Capital Management Limited999,998,400250,000,000Jamuna Bank Securities Limited399,999,500399,999,5001,399,997,900649,999,50011.Borrowing from Bangladesh Bank and Other Bank/Financial InstitutionsIn Bangladesh -Bangladesh Bank & other Banks-Main operation17,088,212,5755,750,713,233In Bangladesh -Bangladesh Bank & other Banks-Off Shore Banking Unit0.00.0Outside Bangladesh0.00.017,088,212,5755,750,713,23311.(a)Consolidated Borrowing from Bangladesh Bank and Other Financial InstitutionsJamuna Bank Limited17,088,212,5755,750,713,233Jamuna Bank Capital Management Limited0.00.0Jamuna Bank Securities Limited0.00.017,088,212,5755,750,713,23311.1As per Following SegregationSecured by Call Money Receipt (CMR)0.00.0Secured by Treasury bills0.00.0Secured by others17,088,212,5755,750,713,233Unsecured0.00.017,088,212,5755,750,713,23311.2Maturity Grouping of the Borrowings from Bangladesh Bank and Other Financial InstitutionsRepayable on demand0.00.0Repayable within one month0.00.0Over 1 month but within 6 months17,088,212,5755,750,713,233Over 6 months but within 1 year0.00.0Over 1 year but within 5 years0.00.017,088,212,5755,750,713,23312.Deposits and Other AccountsCurrent deposit & other accounts(Note: 12.2)8,738,371,1517,871,315,085Bills payable(Note: 12.3)1,211,965,015989,434,579Saving deposit5,046,423,1274,473,698,154Fixed deposit44,680,759,02342,857,038,468Short notice deposit3,832,903,2602,638,965,323Deposit under special scheme15,915,005,99211,506,959,762Foreign currency deposit197,706,889170,634,56279,623,134,45770,508,045,93212.(a)Consolidated Deposits and Other AccountsJamuna Bank Limited79,623,134,45770,508,045,932Jamuna Bank Capital Management Limited3,819,5915,453,633Jamuna Bank Securities Limited0.00.079,626,954,04870,513,499,56512.1As per Following SegregationInter Bank Deposits6,413,796,0003,910,204,000Other Deposits73,209,338,45766,597,841,93279,623,134,45770,508,045,93212.2Current Deposit and Other AccountsCurrent deposit3,451,497,9673,033,219,909Sundry deposit3,778,591,9403,350,624,050Security deposit50,560,44837,153,973Interest/profit Payable1,457,720,7961,450,317,1538,738,371,1517,871,315,08512.2(a)Consolidated current Deposit and Other AccountsJamuna Bank Limited8,738,371,1517,871,315,085Jamuna Bank Capital Management Limited3,819,5915,453,633Jamuna Bank Securities Limited0.00.08,742,190,7427,876,768,71812.3Bills PayableDD payable22,242,214123,271,056P.O issued1,189,722,801866,163,5231,211,965,015989,434,57912.4Maturity Grouping of Deposit and Other AccountsRepayable on demand9,554,776,1358,460,965,512Repayable within 1 month1,194,347,0171,057,620,689Over 1 month but within 6 months39,015,335,88434,548,942,507Over 6 months but within 1 year15,526,511,21913,749,068,957Over 1 year but within 5 years11,147,238,8239,871,126,430Over 5 years but within 10 years3,184,925,3782,820,321,83779,623,134,45770,508,045,93213.Other LiabilitiesInterest suspense account(Note: 13.1)354,285,425143,508,725354,285,4250.0Provision for unclassified advance(Note: 13.2)533,112,046616,908,046633,112,046100,000,000Provision for Off Balance Sheet Exposures(Note: 13.3)281,559,956187,958,811281,559,9560.0Provision for classified advance(Note: 13.4)1,698,253,728627,301,1261,598,253,728(100,000,000)Provision for other assets673,465459,485673,4650.0Provision for diminution in value of investments(Note: 13.5)147,653,361102,246,526147,653,3610.0Provision for income tax(Note: 13.6)1,063,658,2031,096,797,1971,063,658,2030.0Deferred Tax liability(Note: 13.6.2)38,229,44935,000,91038,229,4490.0Provision for incentive bonus95,000,000210,000,00095,000,0000.0Accrued profit on investment134,374,355260,798,096134,374,3550.0Contribution to JBL Foundation(Note: 38.00)20,805,21012,350,03020,805,2100.0Adjusting account credit133,705,295142,301,575133,705,2950.0Branch Adjustment including Islamic banking104,457,33987,128,018104,457,3390.0Other liabilities-Off Shore Banking Unit36,564,9622,104,88936,564,9620.04,642,332,7943,524,863,433

&C&PFlora:amount of previous report.

Notes (13-18)31.12.201231.12.2011TakaTaka13.(a)Consolidated Other LiabilitiesJamuna Bank Limited4,642,332,7943,524,863,433Jamuna Bank Capital Management Limited162,093,63972,873,231Jamuna Bank Securities Limited9,021,0852,779,1154,813,447,5183,600,515,77913.1Interest Suspense AccountBalance at the beginning of the year143,508,725126,263,574Add: Amount transferred during the year447,015,121120,228,765590,523,846246,492,339Less: Amount recovered/adjustment during the year236,238,421102,983,614354,285,425143,508,72513.2Provision for Unclassified AdvanceBalance at the beginning of the year616,908,046511,864,046Add: Provision made during the year(83,796,000)105,044,000533,112,046616,908,04613.3Provision for Off Balance Sheet ExposuresBalance at the beginning of the year187,958,811206,305,811Add: Provision made during the year93,601,1450.0281,559,956206,305,811Less: Adjustment during the year0.018,347,000281,559,956187,958,811281,559,954213.4Provision for classified advanceBalance at the beginning of the year627,301,126453,759,126Add: Provision made during the year1,070,952,602173,542,0001,698,253,728627,301,126Less: Adjustment during the year0.00.01,698,253,728627,301,12613.5Provision for diminution in value of investmentsBalance at the beginning of the year102,246,52615,370,356Add: Provision made during the year(Note: 7.2.2)45,406,83586,876,170147,653,361102,246,526Less: Write off provision during the year0.00.0147,653,361102,246,52613.6Provision for Income TaxAdvance taxBalance of advance income tax on 01 January1,583,170,2541,049,873,398Paid during the year1,047,572,886876,399,917Settlement of previous year's tax liability532,972,604343,103,0612,097,770,5361,583,170,254ProvisionOpening Balance on 01 January2,679,967,4511,905,597,425Add: Provision made for the year1,014,434,6321,117,473,086Less: Income Tax Adjustment532,973,344343,103,0613,161,428,7392,679,967,451Net balance at December 311,063,658,2031,096,797,197*** Corporate tax position of the bank has been shown in Annexure - D13.6.1Provision for income tax has been made during the year @ 42.50% as prescribed by the Finance Act 2012-13 on the accounting profit made by the Bank after considering some of the add back to income and disallowances of expenditure as per Income Tax Ordinance and Rules 1984.13.6(a)Consolidated Provision for Current TaxJamuna Bank Limited1,014,434,6321,117,473,086Jamuna Bank Capital Management Limited45,632,83813,221,549Jamuna Bank Securities Limited6,195,9532,764,1151,066,263,4231,133,458,75013.6.2Deferred Tax LiabilitiesOpining Balance35,000,91025,011,393Add: Addition during the year3,228,5399,989,517Closing balance38,229,44935,000,91013.6(b)Consolidated Provision for Deferred TaxJamuna Bank Limited38,229,44935,000,910Jamuna Bank Capital Management Limited0.00.0Jamuna Bank Securities Limited0.00.038,229,44935,000,91014.Sahre CapitalAuthorized capitalThe Authorized Share Capital of the Bank amounts to Taka. 10,000,000,000 divided into 1,000,000,000 Ordinary Shares of Taka 10 each.Issued, Subscribed and Fully paid up CapitalTaka 4,487,536,620 divided into 448,753,662 Ordinary Shares of Taka 10 each.Paid up Capital3,648,403,7602,230,088,400Add: Right issue0.0743,362,800Add: Share Issue to Mrs. Ayesha Hussain0.020,793,300Add. Share Dividend (stock)839,132,860654,159,2604,487,536,6203,648,403,76014.1Percentage of Shareholdings at the Closing DateParticularsAmount in TakaPercentages (%)31 December'1231 December'1131 December'1231 December'11Sponsors2,607,665,9802,144,250,83058.1158.77Financial Institutions1,652,730,090172,517,70036.834.73Foreign investors526,7006,845,0000.010.19Non-resident Bangladeshi0.00.00.00.0General Public226,613,8501,324,790,2305.0536.31Total4,487,536,6203,648,403,760100.00100.0014.2Shareholding Range on the Basis of Shareholdings at 31 December 2012:Shareholding rangeNumber of shareholdersSharesPercentage (%)01 to 50023,9745,449,0711.21501 to 5,00024,52941,364,4489.225,001 to 10,0001,73912,022,1842.6810,001 to 20,00080111,090,7912.4720,001 to 30,0002455,829,5141.3030,001 to 40,0001033,533,4330.7940,001 to 50,000572,642,5220.5950,001 to 100,000966,651,3061.48100,001 to 1,000,00013647,970,99210.691,000,000 and over78312,199,40169.57Total51,758448,753,66210014.3Raising of share capitalGiven below is the history of raising of share capital of Jamuna Bank Limited:Accounting yearDeclarationNo of shareValue in capitalCumulative2001Opening capital39,000,000390,000,000390,000,000200310% Bonus share3,900,00039,000,000429,000,000200525% Bonus share21,450,000214,500,000643,500,0002006Initial Public Offer (IPO)42,900,000429,000,0001,072,500,000200614.29% Bonus share15,321,420153,214,2001,225,714,20020077.14% Bonus share8,755,10087,551,0001,313,265,200200823.50% Bonus share30,861,730308,617,3001,621,882,500200937.50% Bonus share60,820,590608,205,9002,230,088,4002010Right Issue74,336,280743,362,8002,973,451,200201022% Bonus share65,415,926654,159,2603,627,610,4602011Share issue to Mrs. Ayesha Hussain2,079,33020,793,3003,648,403,760201123% Bonus share83,913,286839,132,8604,487,536,620448,753,6624,487,536,62014.4Capital Adequacy of the BankIn terms of section 13 (2) of the Bank Company Act. 1991 and Bangladesh Bank BRPD circulars no. 14 & 9 dated 31 December 2007 & 31 December 2008 respectively, required capital of the Bank at the close of business on 31 December 2012 was Taka 693.57 crore as against available core capital of Taka 725.63 crore and supplementery capital of Taka 134.88 crore making a total capital of Taka 860.52 crore thereby showing a surplus capital/ equity of Taka 166.96 crore at that date. Details are shown bellow:Core capital ( Tier- I)Paid up Capital4,487,536,6203,648,403,760Share Premium account0.00.0Statutory Reserve2,139,563,5211,723,459,329Retained Earnings629,292,544842,477,016Total: Tier -I capital7,256,392,6856,214,340,105Supplementary capital ( Tier-II)General provision maintained against unclassified Loan & Advances533,112,046616,908,046General provision maintained against off Balance sheet exposure281,559,956187,958,811Revaluation Reserve of HFT Securities ( 50% of the total revaluation reserve)2,469,3381,835,304Assets revaluation Reserve ( 50% of the total revaluation reserve)531,748,777531,748,777Tier -II capital1,348,890,1171,338,450,938Tier -I & Tier- II capital8,605,282,8027,552,791,043Total Risk Weighted Assets (as per BASEL-II guidline)69,356,500,00067,041,400,000Required Capital6,935,650,0006,704,140,000Details are shown in Annexure - FActual Capital Held:Core Capital7,256,392,6856,214,340,105Supplementary Capital1,348,890,1171,338,450,9388,605,282,8027,552,791,043Capital adequacy ratio % (Required 10%)12.4111.27Capital requirementCore capital to Risk Weighted Assets10.46%9.27%Supplementary capital to Risk Weighted Assets1.94%2.00%15.Statutory ReserveOpening balance1,723,459,3291,229,458,137Addition during the year416,104,192494,001,1922,139,563,5211,723,459,32916.Other ReservesInvestment Revaluation Reserve (HFT)(Note: 16.1)4,938,6763,670,608Assets Revaluation Reserve(Note: 16.2)1,063,497,5541,063,497,5541,068,436,2301,067,168,16216.(a)Consolidated Other ReservesJamuna Bank Limited1,068,436,2301,067,168,162Jamuna Bank Capital Management Limited0.00.0Jamuna Bank Securities Limited0.00.01,068,436,2301,067,168,16216.1Investment Revaluation Reserve (HFT)Opening balance3,670,608489,188,284Addition/Adjustment during the year1,268,068(485,517,676)4,938,6763,670,60816.2Assets Revaluation ReserveOpening balance1,063,497,5541,063,497,554Addition/Adjustment during the year0.00.01,063,497,5541,063,497,554In terms of Bangladesh Accounting Standard (BAS)-16, 'Property, Plant and Equipment', and instruction contained in BRPD circular no. 10 dated 25 November, 2002 issued by Bangladesh Bank, all the immovable properties of the Bank has been revalue