finance internship report on national bank of pakistan 2012

8/13/2019 Finance Internship Report on National Bank of Pakistan 2012

http://slidepdf.com/reader/full/finance-internship-report-on-national-bank-of-pakistan-2012 1/70

Virtual University of Pakistan

Evaluation Sheet for Internship Report

Spring 2011

FINI61! Internship Report "Finan#e$ %re&it 'ours! (

Na)e of Stu&ent! Muhammad Afaaq

Stu&ent*s I+! MC090400284

Evaluation %riteria Result

Report ,riting Pass

Presentation - Viva vo#e

Final Result

1



2



Finan#e "FINI.61$Internship report of National /ank of Pakistan

1 itle Page!

Name of the organization: National Ban of Paistan

Name of the !nternee: Muhammad Afaaq

"tudent !#: MC090400284

"ession: 2009 $ 2011

"u%mission date of the internshi& re&ort: 0'$0'$2011

Name of the (ni)ersit*: +irtual (ni)ersit* of Paistan

VU logo!

,



2 etter of Un&ertaking

( S#anne& #opy of the internship #ertifi#ate

"provi&e& 3y the organi4ation$

5 +e&i#ation

t first &e&i#ating this ,ork to l)ighty '7 ,ithout his )er#y an& sy)pathy

I ,as not a3le to a##o)plish this ,ork l)ighty ' gave )e po,er an&

4



#onfi&en#e to &one )y internship an& also '89 PR8P'E ':R

;U';;+ "Pea#e 3e upon hi)$ ,ho is a light for hu)anity I also &e&i#ate this

,ork to )y lovely parents an& also &e&i#ating this ,ork to our honora3le instru#tor

of Fini61 ,ho help )e a lot to &o )y ,ork a##urately an& gui&e )e in )y every

&iffi#ulty

< #kno,le&ge)ent

1st of all ! thans to m* Almight* A--A. /ho ga)e me &o/er and onfidene to done

m* internshi& and .- P3P.5 .A6A3A5 M(.AMMA# 7Peae %e u&on him

/ho is a light for humanit*



!n starting am little %it onfuse %eause its m* 1st e;&eriene to /or in &ratial life %ut

m* 1st e;&eriene is )ar* good ! man* good &eo&les hel& me to do m* /or effeti)el*

s&eiall* m* instrutor of <!N! =19 hel& me a lot /hen ! onfuse in some &arts of

internshi& ! mail to instrutor res&eted "ir /ere al/a*s read* to guide me during the

re&ort /or> /hih ga)e me a lot of %a$u& ! also thans to m* %an em&lo*ees of the

NBP /ho remained su&&orti)e and oo&erati)e throughout the re&ort to om&lete it and

s&eiall* %ranh Manager Miss Asia Aslam

M* some senior friends also guide me to mae m* internshi& re&ort ! /ould lie to sa*

thans to all that &eo&les Allah %lesses them all and gi)es suess all in e)er* field of

life

6 E=e#utive su))ary

! am doing m* internshi& in famous and re&uted %an of Paistan the name of that %an

is National Ban of Paistan the re&ort is %ased on m* si; /ees internshi& &rogram in

National Ban of Paistan Aording to m* o%ser)ation during internshi& the NBP

maintains an e;ellent &osition in %aning setors in Paistan and this is %ased on the

o)er all &erformane of National Ban of Paistan 5his re&ort ontains the detail of NBP

and the de&artments /here ! /ored during internshi& and these de&artments inludes

Aount &ening #e&artment> Bill Colletion #e&artment> Cash #e&artment> Credit

#e&artment and 3emittane #e&artment

!t also inludes the 3atio Anal*sis and these ratios inlude all ratios that m* uni)ersit*

required /ith om&lete formula> /oring> ta%le> gra&h and inter&retation

! also mention m* /or e;&eriene during internshi& in different setors ! also disuss in

m* re&ort the e;euti)e summar* of NBP and 3eommendations for !m&ro)ement and

the soures that ! used to mae this re&ort ! ha)e learned and informed a%out different

=



as&ets s&eiall* a%out %aning setor> it?s m* 1st /oring e;&eriene so it /ill hel& me

/hile ! /ill %e &rofessional

NBP has 124 nation/ide and almost 2 %ranhes o&erating in other foreign ountries

inluding ("A> China> <rane> .ong @ong> Azer%aian> Bangladesh> and .ong @ong

5he o%eti)e of this !nternshi& /as to e;&lore the issues relating to <inane and to find

out &ro%lems regarding the theoretial one&ts /ith &ratial e;&eriene /oring in an

organization during the internshi& and stud* the s*stem of National Ban of Paistan

Aording to m* no/ledge there is muh &ossi%le &erfetions> /hih /e an mae

&ositi)e hanges in the s*stem of NBP in oming *ears

!n this m* NBP re&ort ! also tal a%out the /a* of in)estment> rates of in)estment> all

t*&es of finaning and loans ser)ies the National Ban of Paistan &ro)ides 5he

&ro%lems of %ranh /here ! am doing internshi& <$10 maraz %ranh are also disussed

> a3le of #ontent

esson No itle ? opi# Page No

1 itle page 1

a Na)e of the organi4ation 1

3 Na)e of the Internee7 Stu&ent I+ an& session 1

# Su3)ission &ate of the internship report 1

& Na)e of the University 1

e VU logo 1

2 etter of Un&ertaking 2

( S#anne& #opy of the internship (

5 +e&i#ation 5

< #kno,le&ge)ent <

6 E=e#utive su))ary 6

> a3le of #ontents@ /rief intro&u#tion of the organi4ation*s 3usiness

se#tor

.10

8vervie, of the organi4ation 11.21

a /rief history 11.1(

3 8rgani4ational 'ierar#hy #hart 15.1<

# /usiness volu)e "otal nu)3er of sto#k7 shares7 3on&s?

#o))o&ities7 future #ontra#ts planne& for a parti#ular

16

'



perio& et#$

& Pro&u#t lines "ist #o)plete range of pro&u#ts? servi#es of

the organi4ation$

1>

e %o)petitors 1@

f /rief Intro&u#tion of all the &epart)ents 1.20

g %o))ents on the organi4ational stru#ture 2110 Plan of your internship progra) 22

a 3rief intro&u#tion of the 3ran#h ,here you &i& your

internship

1>

3 Starting an& en&ing &ates of your internship 1>

# Na)es of the &epart)ents in ,hi#h you got training an&

the &uration of your

raining

1>

11 raining progra) 2(

1st ##ount 8pening +epart)ent 2(

2

n&

/ill %olle#tion +epart)ent 2<(r& %ash +epart)ent 26

5th %re&it +epart)ent 2>

<th Re)ittan#e +epart)ent 2@

12 Ratio nalysis 2

a$ iAui&ity Ratios

iAui&ity ratios )easure a fir)*s a3ility to )eet its

#urrent o3ligations

2

%urrent Ratio 2

#i& est Ratio (1

Borking #apital ((

3$ everage Ratios

everage ratios )easure the &egree of prote#tion of

suppliers of long ter) fun&s

(<

i)es Interest Earne& (<

+e3t Ratio (>

+e3t ? EAuity Ratio (@

+e3t to angi3le Net ,orth Ratio 50

otal %apitali4ation Ratio 51

#$ Profita3ility Ratios

Profita3ility ratios )easure the earning a3ility of a

fir)

5(

Net Profit ;argin 5(

Return on ssets 5<

+uPont Return on ssets 5>

8perating In#o)e ;argin 5

8



Return on 8perating ssets <0

Return on otal EAuity <2

Cross Profit ;argin <5

&$ #tivity Ratios

#tivity ratios )easure a fir)Ds a3ility to #onvert&ifferent a##ounts ,ithin their 3alan#e sheets into #ash

or sales

<<

otal ssets urnover <6

Fi=e& ssets urnover <>

e$ ;arket Ratios

;arket ratios are #o))only use& 3y the investors to

assess the perfor)an#e of a 3usiness as an invest)ent

an& also the #ost of issuing sto#k

<

+ivi&en& per share <

Earning per Share 61

Pri#e?Earning Ratio 6(

1( Future Prospe#ts of the 8rgani4ation 6<

15 %on#lusion 66.6>

1< Re#o))en&ations for I)prove)ent 6@.>0

16 Referen#e - Sour#es use& >1

1> nne=es >1

@ /rief intro&u#tion of the organi4ation*s 3usiness se#tor

Am doing m* internshi& in NBP f$10 %ranh maraz !slama%ad no/ ! /ill disuss the

%rief introdution of national Ban of Paistan in %usiness setor

5he national %an of Paistan /as esta%lished in 9 th No)em%er 1949 under the ordinane

! 5he NBP ommened its o&erations from 20th No)em%er 1949 5he Ban /as

inor&orated under the National Ban of Paistan rdinane 1949 and is listed there

Paistani sto e;hanges 5he %an ontrols treasur* dealings for the o)ernment of

Paistan as a re&resentati)e to the "tate Ban of Paistan NBP offers a ommerial

%aning and interrelated ser)ies in Paistan as /ell as out side of Paistan 5he %usiness

setor of NBP is %aning setor and the %ans &la*s a )ital role in an eonom* of ountr*

NBP also &la*ed an im&ortant role NBP also &ro)ide %aning or finanial ser)ies in

9



Paistan %an &la*s a maor &art in eonom* no/ a da*s the urrent eonomis risis in

united stares and uro&e as /ell as Paistan as /e see da* %* da* do/n sizing and is

%eause the ongoing /eaness of maor %an and the result of all this is redit and

a&ital rush so /e an sa* its &ro)e from histor* that the %aning setor is &la*s a )ar*

im&ortant role in national and glo%al eonom*

National %an of Paistan &ro)ides to its ustomers the follo/ing %enefits sa)ing

aounts> home finaning> &ersonal loans> A5M and de%it ards> finaning failit* for

sto in)estors> !nternet %ased home remittane ser)ie> ash against gold> and &ersonal

aident insurane these %enefits is )ar* useful for ustomers

!n %et/een 2002 to 200' the aelerated eonom* gro/th of Paistan /as under&inned

%* a strong %aning setor the %aning industr* assets is a%o)e D=0 its &rofit remain high

and its NP-" are lo/ Paistan is !slami ountr* and the national %an of Paistan offers

is !slami %aning ser)ies these ser)ies inlude de&osit shemes> lie urrent de&osit

sheme and &rofit and loss sharing de&osit sheme and also finaning failities and also

&ro)ided letters of redit failit*> issuane of %an drafts and &a* orders> handling of

remittanes> go)ernment olletions> olletion of e;&ort %ills and loal %ills> and utilit*

%ills olletion ser)ies !t also &ro)ided international %aning trade that &ro)ide ser)ies

om&rise letters of redit> trade finaning> international &a*ments and olletion ser)ies>

strutured trade finane> doument &resentation and &a*ment ser)ies> &reE and &ostE

shi&ment finaning> %anEtoE%an reim%ursements> doumentar* redits> im&ort finane>

shi&&ing guarantees> and ash management solutions NBP is go)ernment %an so

&eo&les trust to NBP is high as om&are other %ans and NBP &ro)ides trustee ser)ies to

national in)estment trust> long$term redit fund> and endo/ment fund for student loans

sheme

10



8vervie, of the organi4ation

a /rief history

'istory! NBP /as esta%lished under the National Ban of Paistan rdinane in

No)em%er 8 1949 in Paistan and /as 100 F go )ernmen t o/ned 5he need for

the esta%lishment ame due to the reason of ne/l* ountr* /ith eonomis risis !n Gul*

1948 to arr* on the res&onsi%ilities of issuing the urren* and most im&ortantl*

ontrolling the flo/ of mone* in side the ountr*

Role! 5he "&eial 3ole of National Ban of Paistan is ou&ies a unique &osition in the

finanial setor of Paistan !t also ats as an agent of the Central Ban /here)er the

"tate Ban does not ha)e its o/n Branh !t also undertaes o)ernment 5reasur*

o&erations

11



8,nership! NBP is 100F o/ned %* the o)ernment of Paistan

/ran#h Net,ork! NBP has an e;tensi)e domesti %ranh net/or of o)er 100 %ranhes

loated all o)er Paistan 5he Ban also has a &resene in 24 international loations

inluding the ("A> (nited @ingdom> uro&e and the <ar ast

+eposits of National 3ank of Pakistan! NBP holds 24=F share of time and demand

de&osits in the ountr* -oal urren* de&osits om&rise ='F of %anHs total de&osits

/hile foreign urren* de&osits aount for the rest

'ea& offi#e an& /ran#hes! .ead offie of national %an is in @arahi /ith their 14,1

%ranhes loal and 24 %ranhes internationall*

Provin#ial 'ea&Auarters! "indh 0=> Baluhistan 02> Puna% 14> NI<P 0> Azad

@ashmir 02> total 29

,ar&e&! National %an of Paistan /as gi)en a/arded of %est %an of the *ear in 2001>

2002> and 2004 %* the %aner a &u%liation of finanial times -ondon !n 200 the

national %an of Paistan is also gi)en %est %an of the *ear %* the %aners %* glo%al

finane magazine National Ban has earned reognition and numerous a/ards

internationall* !t has %een the rei&ient of 5he Ban of the ear 2001> 2002> 2004 and

200 A/ard %* 5he Baner Magazine> the Best <oreign ;hange Ban EE Paistan for

2004> 200> 200= and 200'> lo%al <inane> Best merging Maret Ban from Paistan

for the *ear 200> lo%al <inane> @isan 5ime A/ards E 200 for NBPHs ser)ies in the

agriulture field !t is listed amongst the 3egionHs largest %ans and also amongst the

largest %ans in "outh Asia 200> 5he Asian Baner !t has also %een &resented a

3eognition A/ard EE 2004 for ha)ing a ender "ensiti)e Management %* IBCP

AA".A %esides other a/ards

Pre#ise Su))ary of National /ank of Pakistan year 3y year

5he &reise summar* of National Ban of Paistan regarding its ountr*/ide and

o)erseas o&erations is as fallo/s:

!n the *ear 1949 National Ban of Paistan /as esta%lished under the National Ban

of Paistan rdinane 1949 and /as 100F go)t$o/ned

!n the *ear 190 NBP esta%lished a %ranh in Geddah> "audi Ara%ia

5he Ban in 190 had one su%sidiar* J5he Ban of Baha/al&ur? on #eem%er4>

12



!n the *ear 194' %* the former Baha/al&ur "tate

!n the *ear 19 B* this time NBP had %ranhes in -ondon and Calutta

!n the *ear 19' NBP esta%lished a %ranh in Baghdad> !raq

!n the *ear 19=2 NBP esta%lished a %ranh in #ar$es$"alaam> 5angan*ia

!n the *ear 19=4 5he !raqi go)ernment nationalized NBPHs Baghdad %ranh

!n the *ear 19= 5he !ndian go)ernment seized the Calutta %ranh on the out%rea of

hostilities %et/een !ndia and Paistan

!n the *ear 19=' 5he 5anzanian go)ernment nationalized the #ar$s$"alaam %ranh

!n the *ear 19'1 NBP aquired Ban of ChinaHs t/o %ranhes> one in @arahi and one

at Chittagong At se&aration of ast Paistan NBP lost its %ranhes there NBP

merged /ith astern Merantile Ban and /ith astern Ban Cor&oration

!n the *ear 19'4 the go)ernment of Paistan nationalized NBP As &art of the

onomitant onsolidation of the %aning setor> NBP aquired Ban of Baha/al&ur

7est 194'

!n the *ear 19'' NBP o&ened an offshore %rain Cairo

!n the *ear 1994 NBP amalgamated Mehran Ban 7est 1991

!n the *ear 199' NBPHs %ranh in Ashga%at> 5urmenistan ommened o&erations

!n the *ear 2000 NBP o&ened a re&resentati)e offie in Almat*> @azahstan

!n the *ear 2001 "tate Ban of Paistan and Ban of ngland agree to allo/ onl* 2

Paistani %ans to o&erate in the (@ NBP and (nited Ban agreed to merge their

o&erations to form Paistan !nternational Ban> of /hih NBP /ould o/n 4F and

(nited Ban F

!n the *ear 200, NBP reei)ed &ermission to o&en a %ranh in Afghanistan

!n the *ear 200 NBP losed its offshore %ranh in Cairo /hih o&ened in 19''

1,



3 8rgani4ational 'ierar#hy #hart

"*ed Ali 3aza Chairman NBP Board of #iretors

Kamar .ussain President NBP

14



M3 5ariq @irmni #iretor

Mrs .ani*a "hahid Naseem #iretor

Ms Nazrat Bsahir #iretor

Mr hlaq Ahmed "eretar* Board of #iretors

8rgani4ational 'ierar#hy %hart at N/P 'ea& 8ffi#e ara#hi

8rgani4ation %hart of N/P

1



# /usiness volu)e

1=



In ;illions

+es#ription 2006 200> 200@ 200 2010

Profit

3efore ta=

2=>,11 28>0=1 2,>001 21>,00 2>4>41

Profit after

ta=

1'>022 19>0,4 1>49 1'>=2 1'>=,

Sharehol&er

*s eAuity

,,>04 =9>2'1 81>,=' 94>142 10,>'=2

&van#es

net

,1=>110 ,40>,19 412>98' 4'>24, 4''>0'

otal ssets =,>1,, '=2>194 81'>'8 944>8, 1>0,>02

+eposits 01>='2 91>90' =24>9,9 '2'>4= 8,2>12

Invest)ents 1,9>94' 211>14= 1'0>822 21'>=4, ,01>,24

Earnings

per share

12= 141 1149 1,0 1,0

& Pro&u#t lines

5he &rodut lines is gi)en %elo/

• P3M!(M AM#AN!

• P3M!(M "A+3

• "A!BAAN• A#+ANC "A-A3

• CA". CA3#

• !N+"53 A#+AN5A

• CA". AN# -#

• @!"AN 5AKA5

• @!"AN #"5

1'



• PA@ 3M!5

• P35C5!N ".!-#

Servi#es

• !slami Baning

• "tudent -oan "heme

• #emand #rafts7##

• quit* !n)estment

• Commerial <inane

• 5rade <inane

• !nternational <inane

• .ome <inane

• <oreign Curren* Aount

• "hort 5erm !n)estment

• N!#A7 National !nome #ail* Aount

• <oreign remittane

• 5ra)elers Cheques

• "/ift "*stem

• -etter of Credit

• Pa* rder 7P

• Mail 5ransfer 7M5

e %o)petitors

No/ a da* in this /orld of om&etition the NBP is faing muh om&etition 5he

om&etitors list of NBP is )er* large as there are man* &ri)ate and ommerial %ans

o&erating in the ountr* Com&etitors of the NBP /hih are gi)en %elo/

• MCB Ban -imited

• .a%i% Ban -imited

• .a%i% Metro&olitan Ban -imited

18



• "audi Pa Ban -imited

• Atlas Ban -imited

• "!-@BAN@ -imited

• (nited Ban -imited

• Allied Ban -imited

• Asari Commerial Ban -imited

• Ban Al$.a%i% -imited

• Ban Al$<alah -imited

• "tandard Chartered Ban -imited

• <irst Iomen Ban

• 5he Ban of @h*%er

• Ban of Puna%

• <a*sal Ban -imited

• Atlas Ban -imited

•

Ban Alfalah -imited• "oneri Ban -imited

• Asari Ban -imited

f /rief Intro&u#tion of all the &epart)ents

5here are man* de&artments of National Ban of Paistan ! /ill /rite the follo/ing main

de&artments of National Ban of Paistan <$10 Maraz %ranh and /here ! got training

as internee are gi)en %elo/:

1st Aount &ening #e&artment

2nd Bill Colletion #e&artment

,rd Cash #e&artment

4th Credit #e&artment

19



th 3emittane #e&artment

! alread* desri%e in detail of these entire de&artment in m* internshi& re&ort ne %* one

! /ill summarize or o)er )ie/ all these again

1st ##ount 8pening +epart)ent!

!n m* 1st 2 /ees of internshi& ! /or as an internee in aount o&ening de&artment in

NBP !t?s a maor de&artment of NBP the %asi &ur&ose of Aount &ening #e&artment

the relationshi& %et/een %aner$ustomer Aount o&ening de&artment &erforms the

dut* of o&ening aounts and issues he%oos to lients A &erson /ho requests to

o&en an aount /ith the %an has to fill an aount o&ening form o%tained from an*

%ranh of National Ban of Paistan

ypes of a##ounts that are opene&

! learned in m* training in aount o&ening de&artment the follo/ing aount is o&ened

1 PS ##ount or PS Saving ##ount

2 %urrent ##ount

( Fi=e& +eposit ##ount

2n& /ill %olle#tion +epart)ent!

! also /or in the %ill olletion de&artment in NBP during m* internshi& 5he %asi

&ur&ose of %ill olletion de&artment is olleted utilit* %ills from ustomers that he &a*s

at end of e)er* month

5hese %ills inlude

Iater %ills

as %ills

letriit* %ills

5ele&hone %ills

(r& %ash +epart)ent!

! also /or in ash de&artments during internshi& in NBP Cash de&art in )ar* sensiti)ede&artment o e)er* %an as /ell as National Ban of Paistan No %od* is allo/ed freel*

lie other de&artment this de&artment all de&end on ash a seurit* guard is also standing

for safe from theft and also sensiti)e de&artment some times ustomer &a*s frauds are

made in this de&artment so e;tra are needed in this de&artment

5th %re&it +epart)ent!

20



!n m* internshi& &rogram in NBP ! also /or in redit de&artment 5he %asi &ur&ose of

this de&artment id to ollet s&are> e;tra or sur&lus mone* or urren* from &eo&les or

ustomers at )ar* lo/ rate and gi)es or &ro)ided lend this mone* at high rates to get

more and more &rofit No/ a da*s NBP gi)es a )ar* lo/ amount to ustomer %eause in

Paistan there is insta%ilit* and da* %* da* the in)estor go out from Paistan %eause of

in seurit* finanial rises is also %ig ause of it so the loan ratio is )ar* lo/ do/n da* %*

da* /ith the &assage of time

<th Re)ittan#e +epart)ent!

<inall* in m* last /ee of internshi& as an internee in NBP ! /or in 3emittane

#e&artment 5he remittane de&artment transfers the mone* from domesti to

international le)el Aording to m* learning there are t/o ategories of remittane

de&artment 1st one is domesti or loal remittane de&artment and the 2nd one is foreign

remittane de&artment !n loal remittane the transfer mone* /ith in national or

domesti %oundaries and in foreign transfer mone* out side from national or international

%oundaries !n m* internshi& &rogram the manager told me the main funtions of

3emittane #e&artment these main or im&ortant funtions taes &laes in the follo/ing

/a*s ! o%ser)ed these are Closing and srolling of go)ernment olletions> issuing of

&a*ment order> issuing of demand draft> issuing of all de&osit> issuing of Mail transfer

and issuing of all de&osit!n NBP remittane taes &laes in the follo/ing /a*s 5hese /a*s are gi)en %elo/

1st elegraphi# ? ;ail ransfers an& its easy an& fastest ,ay

2n& one is +e)an& +raft ? Pay 8r&ers

g %o))ents on the organi4ational stru#ture

! understand during m* internshi& &rogram the rganizational "truture NBP is

entralized %ut need some hanges /ith the &assage of time %eause in this /orld da* %*

da* tehnolog* hanges and its neessar* to hange the rganizational "truture time %*

time and ! also o%ser)ed the NBP is the oldest %an of in Paistan and in last =2 *ears a

lot of hanges in NBP rganizational "truture %ut ! o%ser)ed the rganizational

21



"truture is not &rofessionall* de)elo&ed and im&lemented !n NBP <$10 Maraz Branh

/here ! /or as internee in that de&artment all em&lo*ees in different de&artment /or

&ro&erl* and here rganizational "truture %ut also need some hanges

10 Plan of ;y internship progra)

Intro&u#tion of 3ran#h

Name of %ranh: National Ban of Paistan <$10 Maraz Branh

Cit*: !slama%ad

Branh Code: 19,,

Branh manager: Miss Asia Aslam

&erating manager: Mr Ali

Phone Num%er: L92$01$9218',4

22



! did m* internshi& or training from National %an of Paistan <$104 Maraz !slama%ad

and %ranh ode is 19,,(nder the %ranh manager Miss Asia Aslam !n this %ranh of

national %an the %ranh manager is Miss Asia Aslam and Mr Ali is o&erating manager

%oth are su&erior /oring and )er* fair /ith their o% Ihen ! start m* internshi& ! fae

man* diffiulties %eause its m* 1st e;&eriene to do training or internshi& in an* /here

so ! don?t ha)e e;&eriene &ratial /or %efore %ut here oo&erati)e management

s&eiall* miss Asia Aslam Branh manager hel& me for m* this 1st to om&lete m* tass

effiientl* and ! o%ser)ed the other management mem%ers or staff is also )ar*

oo&erati)e /ho also hel& me in a friendl* manners !n start am little %it onfuse %ut after

the o%ser)ed the oo&eration of staff ! eno* m* internshi& ! also a&&reiate and thans

all management /ho hel& me to om&lete m* tass in good manners

+uration of ;y training or Internship Progra)

5he starting date of m* !nternshi& Program is ;ay 7 2011

5he ending date of m* !nternshi& Program is Gune 227 2011

Na)e of the +epart)ent in ,hi#h I ,orke& in )y internship

Na)e of the +epart)ent +uration

Aount &ening #e&artment 2 BeeksBill Colletion #e&artment 1 Beek

Cash #e&artment 1 Beek

3emittane #e&artment 1 Beek

11 raining progra)

M* training or internshi& &rogram from National Ban of Paistan <$10 Maraz Branh

!slama%ad ! also mention the de&artments /here ! /or as internee that is gi)en %elo/

1st ##ount 8pening +epart)ent

2n& /ill %olle#tion +epart)ent

(r& %ash +epart)ent

5th %re&it +epart)ent

2,



<th Re)ittan#e +epart)ent

ne B* one ! /ill desri%e in detail of all m* training &rogram de&artments

1st ##ount 8pening +epart)ent

5he aount o&ening de&artment is a first de&artment /here ! learned and s&ent m*

internshi& ma;imum &eriods 2 /ees as om&ares to other de&artments !n m* )ar* 1 st

da* ! am little %it onfused to start and learned a%out de&artment %eause its m* 1 st

e;&eriene &ratiall* %ut the oo&erati)e staff and %ranh manager hel& me to

understand all &roedure no/ ! o%ser)ed ho/ the em&lo*ee /or in this de&artment and

/hat is the requirements to o&en the aount and /hat is the rules and &roedure to

follo/ the ustomer !n this de&artment requires some %asi requirements for o&en an

aount of ustomer the ustomer must ha)e the referene of an* residene of Paistan

/ho has alread* aount holder of National Ban of Paistan and /hen ustomer gi)es

referene of some ones /ho has aount in NBP the %an onfirms it /ith NA#3A

After , or 4 da*s ! learned man* things a%out o&ening aount and rules and &roedures

and also the requirements lie /hat is the title of aount> address of the ustomer> reent

!# ard num%er> National ta; num%er> P5C- and Mo%ile num%er amount de&osit>

signature> -a/ must qualif* the ustomer> Age of maorit* and must %e of sound mind

5han ! learned and o&ened a aount of ustomer under su&er)ision of staff and these

&roedure must %e follo/ed the ustomer ome to %an and meet the manager a%out

aount o&ening &roedure than manager guide him or her a%out the aount he or she

/ants to o&en in the %an than manager guide me and ! follo/ the rules no/ gi)e to

ustomer aount o&ening form along /ith doument lie signature ard and Pa*$in$sli&

5han the ustomer fill the aount o&ening from if he has an* diffiult* than management

or aount o&ening offier guide him or her and /hen ustomer fill are form this form

sent to manager for a&&ro)al than the onerned offier gi)es ne/ aount num%er and

guide to de&osit initial de&osit in ash ounter And he %oo gi)es to ustomer

aording to ustomer need or requirement %eause some he %oos has 2> 0 and

more it?s de&end on ustomer requirement Ihen ! o&ened some aounts than ! no/

24



the &roedure and after this it?s )ar* eas* for me %eause ! no/ no/ all &roedures to

o&en a aounts and ! o&ened some aounts

ypes of a##ounts that are opene&

! learned in m* training in aount o&ening de&artment the follo/ing aount is o&ened


2 %urrent ##ount


5he details of these aounts are gi)en %elo/ one %* one


1st ! /ould lie to disuss the P-" aount or P-" sa)ing aount that ! learned from

manager it is interest free aount mostl* the lo/er or middle inome le)el or small

%usiness man> Allam or Moulana or &eo&le /ho don?t lie interest lie usuall* mae suh

de&osit in this aount the transation !n this aount the transation is not e)er* da* or

dail* <unds an normall* de&osited through &a* order> ash> he et

2 %urrent ##ount

2nd ! lie to disuss the urrent aount that ! learned from manager this aount or

urrent aount it?s de&end on dail* %ases normall* through heque> A5M> Pa* order et

dra/n on the %an and these de&osit stand the urrent lia%ilit* of the %an 5he %an ee&

fund of his hand and ustomer normall* use this aount mostl* no/ a da*s through

A5M %eause its )ar* eas* and ad)aned method And there is no limit for de&osit


,rd ! /ould lie to disuss the fi;ed de&osit aount ! learned from manager that this

aount normall* o&ened and high fault* or e;tra ordinar* &eo&le or %usiness man for a

long &eriod of time and this t*&e of aount is less use as om&are to other aount !n

this aount the ustomer in)est in different setor for a long &eriod of time /here his or

2



her mone* is sa)ed from theft and also /ith higher return 5he other aount ! o&ened

%eause these are dail* use aounts and normal or middle lass &eo&les use %ut this fi;es

aount ! don?t o&ened %eause in m* in m* &eriod of internshi& there in onl* 1 or 2

&eo&les /ho o&ened this aount ! learned %ut not aurate so ! got more information

from the manager of the %an

2n& /ill %olle#tion +epart)ent

!n m* internshi& &rogram ! also /ored in Bill Colletion de&artment in one /ee

!n 1st da* in %ill olletion de&artment 1 get information from manager a%out the

funtion> rules and &roedure in)ol)e in %ill olletion de&artment after get information

from manager ! see or o%ser)ed %ill olletion de&artment ollets different utilit* %ills

/hih &eo&les &a* e)er* months

5hese %ills inlude

Bater 3ills

Cas 3ills

Ele#tri#ity 3ills

elephone 3ills

! ollet some %ills aording to instrution that manager gi)es me a%out %ill olletion

de&artment and in %ill olletion de&artment m* dut* is /hen ollet %ill is must see the

due date and /hat?s the amount ollet in due date and these are /ritten in e)er* %ill and

after date %eause after date e;tra amount &aid or late &a*ment harges &aid %* the

ustomer if %ill not &aid /ithin due date Also mention in %ill manuall* if ustomer gi)es

%ig note lie note of 3" 000 and %ill id 100 than in %ill /ritten manuall* 000$100

,90 it means ustomer gi)e 000 note and %ill amount is 100 /e dedut from 000 and

/e gi)es ,90 the remaining amount to ustomer 5he amount reei)ed lie in due date

amount reei)ed irle the reei)ed amount /ithin due date and if &a*ment id after due

date irle after date and in after date late &a*ment harges inluded and irle and

ollet mone* and than %an stam& and also sigh on it is its guarantee that this means f$

10 maraz !slama%ad %ranh reei)ed this %ill 5he %an also harges ommission in

eah %ill that is re)enue of the %an and also for go)ernment of Paistan At the end of

2=



the da* all amount ounts ount that reei)ed from from reei)ed against %ill olletion

from ustomers and gi)es %* the rele)ant %ill olletion de&artment and %ill olletion

de&artment sends mail to the head offie

(r& %ash +epart)ent

!n duration of m* internshi& in NBP as internee ! /or in ash de&artment fro 1 /ee !n

ash de&artment 1st ! tr* to understand /oring &roedure in this de&artment ! also

o%ser)ed that ash de&artment is the most im&ortant setion in the %an Cash de&artment

&erform the funtion of %an &a*ment and reei&t> go)ernment reei&t and &a*ment and

olletion of utilit* %ills

5he ash de&artment is )ar* im&ortant and sensiti)e %eause in this de&artment no %od*

is allo/ed freel* lie other de&artment this de&artment all de&end on ash a seurit*

guard is also standing for safe from theft and also sensiti)e de&artment some times

ustomer &a*s frauds are made in this de&artment so e;tra are needed in this

de&artment

And if losing the %alane is not math than the ashier must math it %efore

lea)e this de&artment some times hours taes to math ash in this

de&artment if ash not math than ashier &a* /ith its o/n &a* or /ith o/n

reourses"o ash de&artment is )ar* sensit i)e de&artment mostl* &eo&le ome for the

&ur&ose of ash in this de&artment /ith dra/n and de&osit if an* aount holder omes to

dra/ the amount it must % heed the total amount on heque> date> signature of the

aount holder> and then he gets &a*ment form the ash ounter from the ashier and

some aount holder omes for the &ur&ose of de&osit the mone* in ash de&artment

5th %re&it +epart)ent

As an internee ! /or and o%ser)ed in redit de&artment for the duration of 1 /ee in

National Ban of Paistan <$10 Maraz Branh !slama%ad

5he %asi &ur&ose of this de&artment id to ollet s&are> e;tra or sur&lus mone* or

urren* from &eo&les or ustomers at )ar* lo/ rate and gi)es or &ro)ided lend this

mone* at high rates to get more and more &rofit

2'



Aording to m* o%ser)ation and /or as internee in NBP during m* internshi& !

o%ser)e that the %asi &ur&ose of redit de&artment is &ro)ide load to load seeers

5hese &eo&les get loan from %an and fulfill our requirements and %an harges interest

against ! also o%ser)e no/ a da*s of tehnolog* e)er* %an ado&t this method to get

&rofit ! o%ser)ed /hen national %an of Paistan <$10 %ranh !slama%ad /hen NBP

&ro)ide or gi)es to some one some %asi information ollet %* the %an to redue fraud

%eause no/ a da*s some fraud &eo&les gets illegall* loan from %an and ant return to

%an some fraud &eo&les /rite /rong address and some are going out side of ountr* and

that?s a %ig loss of %an so %an no/ a da*s %an onfirm it /ith the ustomers near

&olie station a%out the re&utation of ustomer and NBP required some %asi information

and riteria %efore gi)es loan to &eo&les some %asi information that %ans gets lie

ustomer name> National !dentit* Card> 5he required douments heed is it in original

from or not

No/ a da*s NBP gi)es a )ar* lo/ amount to ustomer %eause in Paistan there is

insta%ilit* and da* %* da* the in)estor go out from Paistan %eause of in seurit*

finanial rises is also %ig ause of it so the loan ratio is )ar* lo/ do/n da* %* da* /ith

the &assage of time

<th Re)ittan#e +epart)ent

!n m* internshi& &rogram and also last /ee of m* internshi& ! also /ored in

3emittane de&artment in one /ee ! o%ser)ed or learned that main &ur&ose of

3emittane de&artment is to mo)e mone* from one &lae to another &lae 5he

remittane de&artment transfers the mone* from domesti to international le)el

Aording to m* learning there are t/o ategories of remittane de&artment 1 st one is

domesti or loal remittane de&artment and the 2nd one is foreign remittane de&artment

!n loal remittane the transfer mone* /ith in national or domesti %oundaries and in

foreign transfer mone* out side from national or international %oundaries !n m*

28



internshi& &rogram the manager told me the main funtions of 3emittane #e&artment

these main or im&ortant funtions taes &laes in the follo/ing /a*s ! o%ser)ed these are

Closing and srolling of go)ernment olletions> issuing of &a*ment order> issuing of

demand draft> issuing of all de&osit> issuing of Mail transfer and issuing of all de&osit

Ihen ! /or in this de&artment ! also o%ser)ed the im&ortant &artiulars of demand draft

filled> Name of the %ranh on /hih draft is dra/n> Address of the a&&liant> signature of

the a&&liant> e;hange rates of the %an> 5otal amount in figure and also in /ords> name

of the &erson /ho reei)e the mone* (nder the su&er)ision manager ! fill some demand

draft that gi)es me some useful information a%out this de&artment and ! also /ant to get

more and more information a%out this de&artment and manager hel& me a lot

!n NBP remittane taes &laes in the follo/ing /a*s 5hese /a*s are gi)en %elo/

1st 5elegra&hi Mail 5ransfers and its eas* and fastest /a* and 2 nd one is #emand

#raft Pa* rders

Ban is res&onsi%le for remittane from one %an to another %an in ase

5his is m* last /ee on internshi& in national %an of Paistan and /ord in remittane

de&artment ! /or hard also oo&erati)e staff and manager reall* hel& me for this am

thanful to all management and staff of National Ban of Paistan <$10 %ranh and also

thanful fro %an %ranh manager Miss Asia Aslam she hel& me lot in m* all !nternshi&

12 Ratio nalysis

a$ iAui&ity Ratios

iAui&ity ratios )easure a fir)*s a3ility to )eet its #urrent o3ligations

hese in#lu&e!

H %urrent Ratio

29



H #i& est Ratio

H Borking #apital

Na)e of the ratio

• %urrent ratio

F8R;U 8F %URREN RI8

he for)ula of #urrent ratio is given 3elo,

Bith the help of for)ula ,e #al#ulate or fin& #urrent ratio

%urrent Ratio %urrent ssets ? %urrent ia3ilities

!t means /e add all urrent assets after add all urrent assets /e add all urrent

lia%ilities and than di)ide urrent ratio /ith urrent lia%ilities

As /e sho/n in gi)en %elo/

Sho, in ta3le

A3" 200@ 200 2010Current assets 84>9''>140 =4>0=4>1= =9,>4=,>980

Current lia%ilities =82>90>4=1 '2>29,>'20 8='>=2=>,='

%urrent Ratio 0@6 ! 1 0@ ! 1 0@0 ! 1

Borking!

Bhi#h short ter) a&van#es an& invest)entsJ

8nly fi=e& &eposits ,ill not 3e #onsi&ere& h ere

'el& for tra&ing an& availa3le for sale ,ill 3e #onsi&ere& as #urrent

,0



%urrent asset Cash and %alanes /ith treasur* %ans K Balanes

/ith other %ans K -ending to finanial institution$net K short term

!n)estment L "hort term Ad)anes L ther asset 7nl* "hort 5erm

After adding all urrent assets aording to gi)en format the

urrent assets of 2008 84>9''>140 and 2009 =4>0=4>1= and 2010

=9,>4=,>980

%urrent lia3ility Bills &a*a%le L "hort 5erm Borro/ing L "hort

5erm #e&osit and other aount L short term lia%ilities against

assets su%ets to finane lease L other lia%ilit*7nl* short term

After adding all urrent -ia%ilities aording to gi)en format the

Current -ia%ilities of 2008 =82>90>4=1 and 2009 '2>29,>'20 and

2010 8='>=2=>,='

<inall* di)ide urrent assets /ith urrent lia%ilities ans/er is urrent ratio

• Craphi#al Presentation of %urrent ratio

,1



0.86

0.89

0.8

0.75 0.8 0.85 0.9

2008

2009

2010

Current Ratio

Interpretation

5he urrent ratio sho/s in 2008 the urrent ratio of national %an of Paistan

is 08 it means the urrent assets inreases not muh as om&are to urrent

lia%ilities and in 2009 sho/s the inrasing trends as om&are to 2008 the

urrent ratio of 2009 is 088 %ut again in 2010 it sho/s 0'9 that is muh

less as om&ared to 2008 and 2009

Na)e of the ratio

H #i& est Ratio

Bith the help of for)ula ,e #al#ulate or fin& Acid Test Ratio

For)ula is given 3elo,

#i& est Ratio ;ore liAui& ssets?#urrent lia3ilities

,2



It )eans )ore liAui& ssets ? %urrent lia3ilities

Sho, in ta3le

A3" 200@ 200 2010

More liquid Assets 82>2>8'1 =,0>040>=28 =91>1=0>4',Current -ia%ilities =82>90>4=1 '2>29,>'20 8='>=2=>,='

#i& test Ratio 0@< !1 0@> !1 0@0 !1

Borking!

;ore liAui& ssets Cash and %alanes /ith treasur* %ans K Balanes /ith

other %ans K -ending to finanial institution$net K short term

!n)estmentLshor t term Ad)anes L the r asse t7short term $ad)ane7de&osits>

rent and other &re&a*ments

%urrent lia3ility Bills &a*a%le L "hort term Borro/ing L "hort term

#e&osit and other aountLshort term lia%ilitiesagainst assets su%ets to

finane lease L other lia%ilit*7short term

Craphi#al Presentation of #i& est Ratio

0.85

0.87

0.8

0.76 0.78 0.8 0.82 0.84 0.86 0.88

2008

2009

2010

Acid Test Rat

Interpretation!

,,



As /e see the more liquid Assets are less than urrent lia%ilities in all three *ears 2008>

2009 and 2010 %ut in *ear As /e see in gra&h the Aid 5est 3atio of 2009 is higher

as om&are to 2008 and 2010 and /e alulate Aid 5est 3atio find al l %* su%trat al l

&re&aid e;&enses from urrent ass et s to find it

Na)e of the ratio

H Borking #apital

5o find out /oring a&ital ratio /e use the follo/ing formula that is gi)en %elo/

Bith the help of for)ula ,e #al#ulate or fin& Working Capital

For)ula! Borking %apital ratio %urrent ssets . %urrent ia3ility

Sho, in ta3le

;ake #orre#tiosn as instru#te& a3ove

A3" 200@ 200 2010Current assets 84>9''>140 =4>0=4>1= =9,>4=,>98,

Current lia%ilities =82>90>4=1 '2>29,>'20 8='>=2=>,='

Borking #apital .>72@7(21 .@07227<<< .1>571627(@5

Borking

%urrent sset Cash and %alanes /ith treasur* %ans K Balanes

/ith other %ans K -ending to finanial institution$net K "hort

term !n)estment L short term Ad)anes L ther asset7short term

%urrent lia3ility Bills &a*a%leL "hort term Borro/ing L "hort

term #e&osit and other aount L "hort term lia%ilities against

assets su%ets to finane lease L other lia%ilit*7"hort term

Craphi#al Presentation of Borking #apital

,4



-97,928,321

-80,229,555

-174,162,384

-200,00

0,000

-150,00

0,000

-100,00

0,000

-50,000,

000

0

2008

2009

2010Workin Ca!ita"

ratio

Borking!

%urrent asset Cash and %alanes /ith treasur* %ans K Balanes /ith other

%ans K -ending to finanial institution$net K short term !n)estment L "hort

term Ad)anes L ther asset7"hort term

%urrent lia3ility Bills &a*a%le L "hort term Borro/ing L "hort term #e&osit

and other aount L "hort term lia%ilities against Assets su%ets to finane

lease L ther lia%ilit*7"hort term

Interpretation!

Ie see in all three *ears 2008> 2009 and 2010 this an sho/ the negati)e

trend /hih is the %ad sign for the om&an* !t due to the inreasing of

urrent lia%ilities or the e;ess of lia%ilities o)er urrent assets !n 2010

negati)e sigh in to muh high as om&are to 2008 and 2009 so its )ar* %adfor om&an*

,



3$ everage Ratios

everage ratios )easure the &egree of prote#tion of suppliers of long

ter) fun&s

hese in#lu&e!

H i)es Interest Earne&

H +e3t Ratio

H +e3t ? EAuity Ratio

H +e3t to angi3le Net ,orth Ratio

H otal %apitali4ation Ratio

Na)e of the ratio

H i)es Interest Earne&

5o find out 5imes !nterest arned /e use the follo/ing formula that is gi)en %elo/

Bith the help of for)ula ,e #al#ulate or fin& i)es Interest Earne&

For)ula! i)es Interest Earne&! E/I ? Interest E=penses

E/I Profit 3efore ta=ation K ;arkup Interest E=penses ? Interest E=penses

Sho, in ta3le

9ears 200@ 200 2010

E/I 4=>88>'== =1>'89>822 =9>==>9

Interest e=penses 2,>884>'=8 40>489>=49 4>20>4'=

otal interest

earne&

E/I?Interest

16 i)es 1<2 i)es 1<( i)es

,=



e=penses

Borking!

Profit 3efore a=ation! Mar u& inome EMaru& e;&eness ross &rofit

ross &rofit $ 7Pro)ision for ad)anes L Pro)ision for the )alue of

!n)estment L Pro)ision against off %alane sheet o%ligations L Bad de%ts

/ritten off Net )ark.up interest in#o)e

Net mar$u& in te re st in o meL <ee ommiss ion O %roerage inomeL

#i)idend inome L;hange inomeL L gain on sale of seuritiesL ther

inome otal non )ark up interest in#o)e

5otal non maru& interest inome$ Administrati)e e;&ense$ther &ro)isions$

ther harges Profit 3efore ta=

Interest e=penses! !nterest e;&enses gi)en in &rofit and loss aount on 2 nd

head as mar u& return interest e;&ense

Craphi#al Presentation of i)es Interest Earne&

1.96

1.52

1.53

0 0.5 1 1.5 2 2.5

2008

2009

2010

Ti#es $nterest %arne

Interpretation!

As /e see in ta%le the 5ime interest ratio is dereasing o)er the time !n 2008

the time interest ratio is 19= %ut in 2008 its derease it /ith 12 5ime

,'



in terest an also sho/ the dereasing trend in oming *ear and than inreasing trend in

ne;t *ear lie !n 2009 it little inrease 1, as om&are to 2009

Na)e of the ratio

H +e3t Ratio

For)ula! +e3t Ratio otal lia3ilities ? otal ssets

Its si)ple #al#ulate total lia3ilities of all year than #al#ulate total assets

of all year an& than total lia3ilities &ivi&e 3y total assets than ,e fin&

&e3t ratio

Sho, in ta3le

9ear 200@ 200 2010

5otal lia%ilities '1>299>108 82>='=>,84 90=>28>82

5otal Assets 81'>'8>,2= 944>82>'=2 10,>024>=80

+e3t Ratio 0@>< i)es 0@>5 i)es 0@>6 i)es

Borking

otal +e3ts Bills &a*a%le L Borro/ing L #e&osit and other aounts L "u%$ordinated loans L-ia%ilities against assets su%et to finane lease L #eferd

ta; lia%ilit* L ther lia%ilit*

otal ssets! Cash and %alanes /ith treasur* %ans L Balanes /ith other

%ans L -ending to <inan i al !nsti tu ti on L !n)estment L Ad)anes L

&erating fi;ed asset L #efferd ta; asset L other assets

Craphi#al Presentation of +e3t Ratio

,8



0.875

0.874

0.876

0.873 0.8735 0.874 0.8745 0.875 0.8755 0.876 0.8765

1st &tr

2nd &tr

3rd &tr

'e(t R

Interpretation!

As /e see in ta%le the de%t ratio is not muh inrease or derease it all same

in all three *ears .ere om&an* ha)e more assets then de%t %eause de%t ratio of

greater than 1 indiates that a om&an* has more de%t than assets /hile> a de%t ratio of

less than 1 indiates that a om&an* has more assets than de%t

Na)e of the ratio

H +e3t ? EAuity Ratio

For)ula! +e3t to EAuity Ratio otal lia3ilities "+e3t$ ? Sharehol&er eAuity

Sho, in ta3le

9ear 200@ 200 2010

5otal -ia%ilities '1>299>108 2>='=>,84 90=>28>82

"hareholder quit* 81>49'>48 94>2=>8, 10,>880>048

+e3t to EAuity

Ratio

@>@ ti)es @>6 ti)es @>( ti)es

Borking!

otal &e3ts Bill &a*a%le L Borro/ings L de&osits and other Aount L "u%$ordinate

-oans -ia%ilities against Assets su%ets to finane leaseL #eferred ta; -ia%ilities L

ther lia%ilities

,9



Share hol&er eAuity "hare Ca&ital L 3eser)es L una&&ro&riate &rofit L "ur&lus on

re)aluation of fi;ed assets

Craphi#al Presentation of +e3t ? EAuity Ratio

8.78

8.76

8.73

8.7 8.72 8.74 8.76 8.78 8.8

2008

2009

2010

'e(t to %)uit* R

Interpretation!

As /e see in ta%le the ratio of 2008 sho/s =98 /hih is dereased in 2009 %* =94 %ut in

2010 its again inrease %* '0 !ts sho/ that the om&an* is finanes its assets and

hea)il* relies on de%t finanes

Na)e of ratio!

H +e3t to angi3le Net ,orth Ratio!

For)ula! otal lia3ility?"Net ,orth. Net intangi3le asset$

40



Sho, in ta3le

9ear 200@ 200 2010

5otal -ia%ilities '1>299>108 82>='=>,84 90=>28>82

5angi%le net /orth 102>4,>29, 118>888>848 128>48'>98

+e3t to angi3le

Borth Ratio

6@ i)es 65 i)es >0< i)es

Borking!

otal +e3ts Bill &a*a%le L Borro/ings L #e&osits and other Aount L "u%$ordinate

-oans -ia%ilities against Assets su%ets to finane lease L #eferred ta; -ia%ilities L

ther lia%ilities

Net Iorth 5otal Asset $ 5otal lia%ilit*

!ntangi%le asset 7Mention in notes of %alane sheet 11,

!ntangi%le asset of 2008 is >92> !ntangi%le asset of 2009 1'>,0 and !ntangi%le asset

of 2010 8>2,0

Craphi#al Presentation of +e3t to angi3le Net ,orth Ratio!

6.98

6.94

7.05

6.85 6.9 6.95 7 7.05 7.1

2008

2009

2010

'e(t to Tani("e Wort+ R

Interpretation!5he o)erall sho/ the inreasing trend of the om&an* in 2008 it sho/s the =98 and there

2009 it derease %* =94 and again in 2010 it inrease u& to '0

"o in *ear 2010 it?s greater as om&are to 2008 and 2009 and it?s less in 2009 as om&are

to 2008 and 2010

41



Na)e of ratio

• otal %apitali4ation Ratio!

For)ula! ong ter) &e3t ? ong ter) &e3t K Share hol&er eAuity

Sho, in ta3le

9ear 200@ 200 2010

-ong term de%t ,2>,9,>=4' 100>,82>==4 ,8>902>48=

"hare holder equit*

L long term de%t

11,>'=0>=49 194>24>8, 142>==4>'9=

%apitali4ation

Ratio

02@ i)es 0<1 i)es 02> i)es

Borking!

ong ter) +e3ts -ong term %orro/ing L long term de&osits and other

aounts L "u%$ordinated loans L -ia%ilities against assets su%et to finane

lease L#eferd ta; lia%ilit* L ther lia%ilities7long term

Share hol&er eAuityK long ter) &e3ts "hare a&ital L 3ese)ers L

Luna&&ro&riated &rofit L sur&lus on re)aluation of asset L -ong term

%orro/ing L long ter m de&osi ts and other aounts L "u%$o rdinated loans L

-ia%ilities against assets su%et to finane lease L #efferd ta; lia%ilit* L

other lia%ilities7long term

Craphi#al Presentation of otal %apitali4ation Ratio

42



0.28

0.51

0.27

0 0.2 0.4 0.6

2008

2009

2010Tota" Ca!ita"iatiRatio

Interpretation !

5otal Ca&italization 3atio is high in 2009 as om&are to 2008 and 2010 the o)erall trend

of de%t ontri%ution to/ards finaning sho/s the inreasing trend of the om&an* !n

2008 it sho/s the 2 and there is further inrease 2009 O 2010 so the o)erall trend of

de%t ontri%ution to/ards finaning is high

#$ Profita3ility Ratios

Profita3ility ratios )easure the earning a3ility of a fir)

hese in#lu&e!

H Net Profit ;argin

H Return on ssets

H +uPont Return on ssets

H 8perating In#o)e ;argin

H Return on 8perating ssets

4,



H Return on otal EAuity

H Cross Profit ;argin

Na)e of ratio

H Net Profit ;argin

For)ula! Net Profit ;argin Net Profit ?Net SalesL100

Sho, in ta3le

9ear 200@ 200 2010

Net Profit Ma* 1<75<@7<0 1>7<617@56 1>7<6(7215

Net Sales M3* =0>942>'98 ''>94'>=9' @@75>271(5

Net Profit ;argin

ratio! a?3

2<5 22< 1

Borking!

Net &rofit is the &rofit after ta; /hih is o%tained as: Mar u& re)enue Emaru& e;&enses ross &rofit

ross &rofit $ 7Pro)ision for ad)anes L Pro)ision for in)estment L

Pro)ision lending to finanial institution L Bad de%ts /ritten off Net

mar$u& inome

Net mar$u& inome L <ee O ommission L #i)idend inome L ;hange

inome L other inome L ain on sale of seurities 5otal inome

5otal inome $ Administrati)e e;&ense $ ther &ro)isions $ ther harges L

"hare of inome Profit %efore ta;

44



Profit %efore ta;$ ta; Profit after ta;

And net sale Mar u& re)enue

Craphi#al Presentation of Net Profit ;argin

25.4

22.5

19.9

0 5 10 15 20 25 30

2008

2009

2010

et ro/it ar

Interpretation!

5he ta%le sho/s that Net Profit margin is sho/ing dereasing trend in 2009>

/hih again dereases in 2010 as om&are to 2008 so NBP has notsignifiant im&ro)ed net &rofit margin in the this *ears in oming *ears after

2008

Na)e of ratio

H Return on ssets

For)ula! Return on asset! "E/I ? otal ssets$L100

Sho, in ta3le

9ear 200@ 200 2010

E/I a* 46,885,766 61,789,822 69,665,595

4



otal ssets M3* 81'>'8>,2= 944>82>'=2 170(<702576@0

Return on sset

Ratio Ma?3*

5.73% 6.54% 6.73%

Borking!

3e)enue E Maru& ;&enses ross Profit

ross &rofit $ 7Pro)ision for ad)anes L Pro)ision for in)estment L Pro)ision lending to

finanial institution L Bad de%ts /ritten off Net mar$ u& inome

Net mar$u& inome L <ee O ommission L #i)idend inome L ;hange inome L

other inome L gain on sale of seurities 5otal inome

5otal inome $ Administrati)e e;&ense $ ther &ro)isions $ ther harges L "hare of

inome Profit %efore ta;

E/I Profit 3efore a=ation K Interest e=penses

otal ssets! Cash and %alanes /ith treasur* %ans L Balanes /ith other %ans L

lending to finanial institution L !n)estmentL Ad)anes L ther asset L &erating fi;ed

Asset L #efferd ta; asset$net

Craphi#al Presentation of Return on ssets

5.73

6.54

6.73

5.2 5.4 5.6 5.8 6 6.2 6.4 6.6 6.8 7

2008

2009

2010

Return on Asse

4=



Interpretation!

5he ta%le sho/s that the return on assets of 2008 is greater as om&are to 2009 and 2010

so the ratio anal*sis e;&lains that 3eturn on Assets is gro/ing in the *ear 2008> /hih is

281F But after this it inreases from &re)ious le)el and then it reahed at 22=F in

finanial *ear 2009> again it derease to 2,=F in *ear 2010

Na)e of ratio

H +uPont Return on ssets

For)ula! +uPont Return on ssets Net In#o)e?Net sales L Net Sales? total sset

Sho, in ta3le

9ear 200@ 200 2010

Net

In#o)e?

Net

SalesM=*

1>48>90=0>942>'98

024

1'>=1>84=''>94'>=9'

022

1'>=,>21488>4'2>1,4

0199

Net

Sales?

otal

sset

My*

=0>942>'9881'>'8>,2=

00'

''>94'>=9'944>82>'=2

008,

88>4'2>1,41>0,>024>=80

008

+uPont

Return8n

ssets

M=Ly

11 1@> 16

4'



Borking!

Net In#o)e?Net Sale!

Net In#o)e!

Net &rofit or net inome is the &rofit after ta; /hih is o%tained as mar u& re)enue E

maru& e;&enses ross &rofit

ross &rofit$ 7Pro)ision for ad)anes L Pro)ision for in)estment L Pro)ision lending to

finanial institution L Bad de%ts /ritten off Net mar$u& inome


other inome L gain on sale of seurities 5otal !nome

5otal inome $ Administrati)e e;&ense $ ther &ro)isions $ ther harges L share of

inome Profit %efore ta;Profit %efore ta; $ 5a; Profit after ta; or net inome

And net sale Mar u& 3e)enue

Net Sale?otal sset!


lending to finanial institution L !n)estmentL Ad)anes L ther asset L &erating fi;ed

asset L #efferd ta; asset$net

Craphi#al Presentation of +uPont Return on ssets

1.91

1.87

1.69

1.55 1.6 1.65 1.7 1.75 1.8 1.85 1.9 1.95

2008

2009

2010

'uont Return n Ass

48



Interpretation!

As /e see in gra&h and ta%le the #uPont 3eturn on Assets ratio dereases in 2008 and

2010 as om&are to 2009 it means in *ear 2009 the #uPont 3eturn on Assets ratio is high

as om&are to 2008 and 2010 it ha&&ens due to inrease in mar$u& re)enue

Na)e of ratio

H 8perating In#o)e ;argin

For)ula! 8perating in#o)e )argin "E/I? Net Sales$L100

Sho, in ta3le

9ears 200@ 200 2010

E/I Ma* 567@@<7>66 617>@7@22 6766<7<<

Net Sales M3* =0>942>'98 ''>94'>=9' @@75>271(5

8perating

in#o)e )argin

Ma?3*

>6( >2> >@>5

Borking!

3e)enue E Maru& ;&enses Cross profit


finanial institution L Bad de%ts /ritten off Net )ark.up in#o)e


other inome L ain on sale of "eurities otal in#o)e

5otal !nome $ Administrati)e e;&ense $ ther &ro)isions $ ther harges L share of

inome Profit 3efore ta=


49



Net Sale Mar u& re)enue

Craphi#al Presentation of 8perating In#o)e ;argin

76.93

79.27

78.74

75.5 76 76.5 77 77.5 78 78.5 79 79.5

2008

2009

2010

!eratin inco#e #ar

Interpretation!

As /e see in gra&h and ta%le the &erating inome margin is dereasing o)er the *ear

2008 and 2010 as om&are to 2009 it ha&&ens due to inreasing of sale more quil* than

to o&erating &rofit

Na)e of ratio

H Return on 8perating ssets

<ormula: Return on 8perating ssets "E/I? 8perating ssets$L100

Sho, in ta3le9ears 200@ 200 2010

E/I Ma* 567@@<7>66 617>@7@22 6766<7<<

8perating ssets

M3*

=0>8,=>,08 =,>80>==' 6527@627(06

Return on @(6 >2 10@5

0



8perating ssets

M"a?3$L100*

Borking!

3e)enue E Maru& ;&enses Cross profit


finanial institution L Bad de%ts /ritten off Net )ark.up in#o)e

Net mar$u& inome L <ee O ommissionL #i)idend inome L ;hange inome L

ther inome L gain on sale of seurities otal in#o)e

5otal inome$ Administrati)e e;&ense $ ther &ro)isions $ ther harges L share of

inome Profit 3efore ta=


8perating ssets Cash and %alanes /ith treasur* %ans L -ending to finanial

institutions L Ad)anes E net L &erating fi;ed assets

Craphi#al Presentation of Return on 8perating ssets

1



8.36

9.72

10.84

0 2 4 6 8 10 12

2008

2009

2010

Return on !eratin Asse

Interpretation!As /e see in ta%le and gra&h the 3eturn on o&erating asset is inreasing e)er* *ear so

3eturn on o&erating asset ratio is mo)ing to/ards lo/ /hih indiates that the Com&an*

must gi)e attention to/ards its usage of o&erational asset

Na)e of ratio

H Return on otal EAuity

For)ula! Return on EAuity "Net in#o)e?Sharehol&er*s eAuity$L100

Sho, in ta3le

9ear 200@ 200 2010

Net income ‘a’ 1<75<@7<0 1>7<617@56 1>7<6(7215

Shareholder’s

eqit! ‘"’

81,497,458

94,265,853 1#3,88#,#48

$etrn on

qit! ‘a&"’

18.97% 18.63% 16.91%

2



Borking!

Net &rofit or net inome is the &rofit after ta; /hih is o%tained as Mar u& 3e)enue $

Maru& ;&enses ross &rofit


finanial institution L Bad de%ts /ritten off Net mar $ u& inome

Net mar $ u& !nome L <ee O ommission L #i)idend inome L ;hange inome L

other inome L ain on sale of "eurities 5otal !nome 5otal inome $ Administrati)e

e;&ense $ ther &ro)isions $ ther harges L share of inome Profit %efore ta;

Profit 3efore ta=. ta= Profit after ta= or Net in#o)e

Sharehol&er*s eAuity "hare a&italL reser)esL una&&ro&riated &rofit L sur&lus on

re)aluation of fi;ed assets

Sour#e!

Change in equit* statement under the head 202

Craphi#al Presentation of Return on EAuity

18.97

18.63

16.91

15 16 17 18 19 20

2008

2009

2010

Return on %)ui

Interpretation!

,



3eturn on quit* "3 tells us ho/ muh &rofit a om&an* earned in om&arison to the

total amount of shareholders? equit* !n 2008 it /as 1@ it slightl* dereases in 2009

%* 1@6< and again dereases in 2010 %* 16(

Na)e of ratioH Cross Profit ;argin

For)ula! CR8SS PR8FI ;RCIN "Cross Profit ? Net Sales$L100

Sho, in ta3le

9ear 200@ 200 2010

Cross Profit Ma* (>70<@7 0(0 (>75<@705@ 5(722176<@

Net Sales M3* =0>942>'98 ''>94'>=9' @@75>271(5

Cross Profit

;argin Ratio

M"a?3$L100

60@1 5@06 5@@<

Borking!

ross &rofit Mar u& re)enue $ Mar u& e;&enses

Net "ale Mar u& 3e)enue

Craphi#al Presentation of Cross Profit ;argin Ratio

4



60.81

48.06

48.85

0 10 20 30 40 50 60 70

2008

2009

2010

ross ro/it arin Rat

Interpretation!

!n 2008 the &rofit margin ratio is =0,81 a%ut in 2009 and 2010 it sho/s dereasing trend

!t is due to inreasing of mar u& e;&enses more quil* than mar u& re)enue

&$ #tivity Ratios

#tivity ratios )easure a fir)Ds a3ility to #onvert

&ifferent a##ounts ,ithin their 3alan#e sheets into #ash

or sales

hese in#lu&e!

H otal ssets urnover

H Fi=e& ssets urnover

N;E 8F RI8

H otal ssets urnover

F8R;U! 8 SSE URN8VER RI8 Net sales ? otal ssets



Sho, in ta3le

9ER 200@ 200 2010

Net sales Ma* =0>942>'98 ''>94'>=9' 88>4'2>1,4

otal ssets M3* 81'>'8>,2= 944>82>'=2 1>0,>024>=80

otal ssets

urnover Ma? 3*

00>5< i)es 00@2< i)es 00@<< i)es

Borking!

Net sale Mar u& 3e)enue !nterest arn 3eturn


lending to finanial institution L !n)estment L Ad)anes L ther asset L o&erating fi;ed

asset L #efferd ta; asset$net

Craphi#al Presentation of otal ssets urnover

0.0745

0.0825

0.0855

0.068 0.07 0.072 0.074 0.076 0.078 0.08 0.082 0.084 0.086 0.088

2008

2009

2010

Tota" Assets Turno

Interpretation!

5otal Assets 5urno)er ratio of all three *ears sho/s the inreasing trend in 2008> 2009

and 2010 5he trend sho/s that %an is using its assets /ell %eause it is ontri%uting

=



more to/ards sales As /e see in *ear 2010 the 5otal Assets 5urno)er is little %it inrease

as om&are to other t/o *ears

Na)e of ratio

H Fi=e& ssets urnover

For)ula! Fi=e& ssets turnover Net Sales ? Fi=e& ssets

Sho, in ta3le9ear 200@ 200 2010

Net sales ‘a’ 607527>@ >>75>76> @@75>271(5

'i(ed assets ‘"’ 24,217,655 25,147,192 (517<607>00

'i(ed )ssets

trno*er ‘a& "’

2.52 +imes 3.1# i)es 3.29 i)es

Borking!

Fi=e& sset &erating <i;ed Assets

Net Sale Mar u& re)enue 3eturn !nterest arn

Craphi#al Presentation of Fi=e& ssets turnover

'



2.52

3.1

3.29

0 0.5 1 1.5 2 2.5 3 3.5

2008

2009

2010

ied Assets turno

Interpretation!

5his <i;ed Assets turno)er ratio sho/s inreasing trend in e)er* *ear lie in 2008 <i;ed

Assets turno)er is 22 times and its inreases in 2009 u& to ,10 times and it also and

more inrease as om&are to 2008 and 2009 u& to ,29 times <i;ed assets usage is

satisfator* %eause these are ontri%uting more to/ards sales

e$ ;arket Ratios

;arket ratios are #o))only use& 3y the investors to

assess the perfor)an#e of a 3usiness as an invest)ent

an& also the #ost of issuing sto#k

hese in#lu&e!

H +ivi&en& per share

H Earning per Share

8



H Pri#e?Earning Ratio

Na)e of ratio

H +ivi&en& per share

For)ula! +ivi&en& per share +ivi&en& pai& to share hol&er ?

verage #o))on share outstan&ing

Sho, in ta3le

9ear 200@ 200 2010

+ivi&en& pai& to

sharehol&er

=>104>894 >820>,,8 8>0=0>10

vg #o))on

share outstan&ing

89=9' 10'=,'0 1,44=,

+ivi&en& per share 6@1 Rs <51 Rs <1 Rs

Borking

vg #o))on share outstan&ing Share #apital a)ount ? Par value of share

9ear 200@ 200 2010

vg #o))on

share outstan&ing

@767><1?10

@6><1 ≈

89=9'

107>6(7>02?10

10>6(>02 ≈

10'=,'0

1(75<5762@?10

1(5<562@

≈1,44=,

Craphi#al Presentation of +ivi&en& per share

9



6.81

5.41

5.991

0 2 4 6 8

2008

2009

2010

'iidend !er s+are

Interpretation!

5he gi)en gra&h and ta%le sho/s that in *ear 2008 the +ivi&en& per share is =81 %ut

it derease in 2009 and again inrease in 2010 #i)idend &er share ratio informs a%out

the &rie of shares in the maret also tells the )alue of the %an?s shares &rie 5his

ratio for the %an is rising 2010 as om&ared to the 2008> 2009

Na)e of ratio

H Earning per Share

For)ula! Earning per Share Profit vaila3le to sharehol&ers or Net in#o)e

after ta=? No of shares outstan&ing

Sho, in ta3le

9ear 200@ 200 2010

Net in#o)e after 14890 1'=184= 1'=,214

=0



ta=

No of shares

outstan&ing

89=9' 10'=,'0 1,44=,

Earning per Share 1>2( Rs 16(2 Rs 1(0< Rs

Borking

Net In#o)e!

Net &rofit or net inome is the &rofit after ta; /hih is o%tained as mar u& re)enue E maru& e;&enses ross &rofit


finanial institution L Bad de%ts /ritten off Net mar$u& inome

Net mar$u& !nome L <ee O ommission L #i)idend inome L ;hange inome L

ther inomeL gain on sale of seurities total inome

5otal inome $ Administrati)e e;&ense $ ther &ro)isions $ ther harges L share of

inome&rofit %efore ta;

Profit %efore ta;$ ta; Profit after ta= or net in#o)e

No of share 8utstan&ing Share #apital a)ount ? Par value of share

Craphi#al Presentation of Earning per Share

=1



17.23

16.32

13.05

0 2 4 6 8 10 12 14 16 18 20

2008

2009

2010

%arnin !er +a

Interpretation

arnings &er share ser)e as an indiator of a om&an*Hs &rofita%ilit* 5he reason of

inrease earning &er share is to inrease the net inome of the om&an* and the reason of

fallen earning &er share is that net inome is dereasing and the outstanding share of the

om&an* After 2008 its dereases in 2009 and 2010

Na)e of ratio

H Pri#e?Earning Ratio

For)ula! Pri#e Earning Ratio %urrent )arket Share pri#e ? Earning per Share

Sho, in ta3le

9ear 200@ 200 2010;arket value per

share

0,2 '4,' '=82

Earning per

Shares

1'2,F 1=,2F 1,0F

Pri#e Earning

Ratio

220< Rs 5<<>0 Rs <@@66 Rs

=2



Borking

Sour#e!

%urrent )arket Share pri#e fro) htt&:///seom&

EPS is availa3le in 3alan#e sheet

Craphi#al Presentation of Earning per Share

2.9205

4.557

5.8866

0 1 2 3 4 5 6 7

2008

2009

2010

rice %arnin R

Interpretation

5he Prie arning ratio is greater in 2010 as om&are to 2009 and 2008 Prie arning

ratio doesnHt tell us the /hole stor* %* itself !t is usuall* useful to om&are the Prie

arning ratios of one om&an* to other om&anies in the same industr*

=,

http://www.kse.com.pk/





1( Future Prospe#ts of the 8rgani4ation

Am doing internshi& in national %an of Paistan and o%ser)ed during internshi& and see

detail in NBP /e%sites and internet that the future of National Ban of Paistan is )ar*

%right and the e;&ansion of NBP is inreasing da* %* da* and during the alulation of

ratio ! o%ser)ed that the earning of NBP is high as om&are to %ase or &re)ious *ears 5he

most three ratios to he the future &ros&ets of the entit* and all three ratios sho/s

inrease e)er* *ear these there ratios are urrent asset ratio> Ioring a&ital> ross Profit

3atio But NBP is gearing hallenges faed %* the domesti %aning industr* due to

inno)ation and ad)anement in international %aning

5he future of NBP is %right and NBP is maintaining its &osition to set higher standard of

ahie)ement %eause /hen ! alulate the ratios all re&resent inreasing moment and all

are &ositi)e it means the %an has a&a%ilit* to &a* off and its de%t is also su&er%5he

ations taen %* urrent management &ro)ide a great o&&ortunit* for NBP for maing it

future &ros&er and an mae NBP not less than an* modern ommerialize %an in

Paistan

=4



15 %on#lusion

! am doing m* internshi& &rogram in the largest o)ernment %an of Paistan its

National Ban of Paistan NBP is one of the leading %ans in %aning setor #uring m*

sta* of = /ees at NBP it?s m* 1 st &ratial life e;&eriene> ! learnt a lot of tas> man*

&rofessional sills ! also learned a%out ho/ to deal /ith &u%li NBP has 124

nation/ide and almost 2 %ranhes o&erating in other foreign ountries inluding ("A>

China> <rane> .ong @ong> Azer%aian> Bangladesh> and .ong @ong National %an of

Paistan is one of the %iggest online %ans in Paistan NBP is a go)ernment %an that

/h* it /ors aording to rules set %* the state %an of Paistan NBP is also in)ol)ed in

ommerial %aning !t is a &art of "tate Ban of Paistan and it is its maor strength

National Ban of Paistan esta%lish in the National Ban of Paistan ordinane 1949

Am doing m* internshi& in NBP if ! sa* the future of NBP is %right it /ill not %e /rong

! o%ser)ed during m* training in NBP the &a&er /or of NBP is a/esome %ut no/ a da*

of tehnolog* the tehnolog* is an im&at to sur)i)e in the maret and to %e in

om&etition )er* organization has some /eaness and during m* internshi& in NBP <$

10 %ranh !slama%ad ! also o%ser)ed it o)ers all its /eaness and tae o&&ortunities at

=



right time surel* it an %e in the /a* of &rogress insh Allah and /ill ontri%ute in o)erall

&rogress of NBP at national le)el as /ell as the international le)el

Ihen ! alulate the 3atio anal*sis of National Ban of Paistan it sho/s that NBP is a

most rising %an /ith highest return on a&ital> largest maret share amongst all Bans in

Paistan NBP arries highest ost to !nome ratio as om&are to all other ommerial

%ans But still thins that there is need for de)elo&ment to o)erome on /eanesses in

order to ee& its &osition as an e;ellent in %aning field

@ee&ing in )ie/ the finanial ratios it is o%ser)ed that Net assets of the NBP are

inreasing da* %* da* 5he net &rofit is also inreasing /hih ma* attrat the in)estors

5he &rofit of national %an of Paistan is also inreasing da* %* da* that attrat the

ustomers and in)estors 5his ratio of NBP is inreasing /hih sho/s large num%ers of

the assets are finaned %* the de%ts /hih is not good Positi)e /oring a&ital ratio

sho/s that its assets are more than lia%ilities> so the %an is a&a%le to &a* its lia%ilities

3atio sho/s that NBP is utilizing its Assets effiientl* NBP should full* onentrate to

im&ro)e its &erformane and standards to meet the hallenges %* the eonom* as /ell as

%* the om&etitors and for this &ur&ose it needs to o)erome the &ro%lems and im&ro)e

the qualit* of ser)ies s&eiall* in ad)ane setion> that /ill &re)ent it from huge losses

==



1< Re#o))en&ations for I)prove)ent

I)prove its EPS 3e#ause its sho,s #o)pany

profita3ility

In#rease sale an& re&u#e e=penses to earn

3etter profit )argin

I)prove liAui&ity position 3y in#reasing its

sale

In#rease the #urrent assets as #o)pare& to

='



#urrent lia3ilities

Proper training of staff )e)3ers

Prevailing frien&ly environ)ent

%o)plaint #ounter shoul& 3e availa3le

Borking #apital shoul& 3e positive

=8



16 Referen#e - Sour#es use&

• Ie%site of National Ban of Paistan ///n%&om&

• Annual 3e&ort of National Ban of Paistan

• Ne/s&a&er #a/n

• Ne/s&a&er 5he Nation

• Ne/s&a&er Business 3eorder

• Miss Asia Aslam 7Branh Manager

• Auditor?s re&ort of National Ban of Paistan

• "earhing from different /e%sites from !nternet

1> nne=es

http!??,,,n3p#o)pk?Pu3li#ations?in&e=asp=

=9

http://www.nbp.com.pk/


http://www.nbp.com.pk/Publications/index.aspx


http://www.nbp.com.pk/Publications/index.aspx



http!??,,,n3p#o)pk?Pu3li#ations?nReport200@asp=

http!??,,,n3p#o)pk?Pu3li#ations?nReport200asp=

http!??,,,n3p#o)pk?Pu3li#ations?nReport2010asp=

http://www.nbp.com.pk/Publications/AnReport2008.aspx






finance internship report on national bank of pakistan 2012

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