19.

1 Annual Accounts of Scheduled Banks

All Banks-Overall
( End Dec. : Million Rupees)
2009 2010 2011 2012 2013
ASSETS
Cash & balances with treasury banks 512,008 592,548 702,311 842,177 865,338
Balances with other banks 171,435 176,013 176,953 216,708 215,411
Lending to financial institutions 236,648 219,664 208,925 170,798 276,965
Investments - Net 1,618,784 2,157,099 3,053,854 4,063,457 4,377,690
Advances - Net 2,974,455 3,336,900 3,357,835 3,875,579 4,179,736
Other Assets 292,863 286,266 363,777 395,280 402,113
Operating fixed assets 191,572 224,009 238,092 250,372 273,607
Deferred tax assets 53,355 76,701 77,920 66,703 80,871
TOTAL ASSETS 6,051,121 7,069,199 8,179,667 9,881,075 10,671,731
LIABILITIES
Bills payable 69,421 75,491 85,258 112,310 129,311
Borrowings from financial institutions 625,879 541,484 674,414 1,031,028 722,759
Deposits and other accounts 4,400,842 5,445,527 6,243,956 7,422,079 8,457,095
Sub-ordinated Loans 52,031 54,497 57,728 55,744 40,070
Liabilities against assets subject to finance lease 94 165 114 56 71
Other liabilities 258,227 268,157 326,269 340,932 342,215
Deferred tax liabilities 5,622 5,964 4,919 12,898 9,490
TOTAL LIABILITIES 5,412,115 6,391,286 7,392,659 8,975,048 9,701,011
NET ASSETS 639,006 677,914 787,008 906,027 970,720
REPRESENTED BY
Share capital/ Head office capital account 311,979 375,718 421,996 462,880 480,478
Reserves 130,122 141,391 131,999 193,270 217,379
Advance against equity 12,940 18,809 30,492 18,179 16,855
Minority Interest - - 800 4,054 1,886
Un-appropriated Profit 110,629 70,757 127,634 158,857 168,034
Surplus/ Deficit on revaluation of assets 73,336 71,239 74,088 68,787 86,088
TOTAL 639,006 677,914 787,008 906,027 970,720
PROFIT & LOSS ACCOUNTS
Mark-Up/ Return/Interest Earned 557,207 631,000 747,508 794,599 783,490
Mark-Up/ Return/Interest Expenses 288,571 343,460 405,673 453,898 445,935
Net Mark-Up / Interest Income 268,637 287,540 341,835 340,703 337,555
Provisions & Bad Debts written off directly 85,587 80,854 50,020 40,560 40,142
Net Mark-Up / Interest Income after Provision 183,048 206,685 291,815 300,143 297,413
Fees, Commission & Brokerage Income 41,458 44,918 47,513 56,996 65,572
Dividend Income 7,461 7,022 11,942 19,394 13,673
Gain/ (Loss)s on sale of Securities (610) - 6,675 12,311 19,776
Income from dealing in Foreign Currencies 21,389 20,837 19,955 17,139 20,148
Other Income 26,116 25,206 21,521 36,707 26,820
Total Non - Markup / Interest Income 95,814 97,983 107,606 142,547 145,989
Administrative Expenses 174,715 198,448 221,889 254,096 273,073
Other Expenses 5,590 6,741 8,100 6,649 5,741
Total Non-Markup/Interest Expenses 180,304 205,189 229,989 260,745 278,814
Amortization of Deferred Cost - 57 10 - -
Extra ordinary/unusual Items (112) 410 (239) - (1,282)
PROFIT/ (LOSS) BEFORE TAXATION 98,672 99,012 169,661 181,946 165,871
Taxation - Current 48,821 50,074 61,456 61,559 62,676
- Prior Years (5,798) 532 1,560 (940) (9,083)
- Deferred (12,167) (13,902) (4,616) (97) (2,124)
PROFIT/ (LOSS) AFTER TAXATION 67,816 62,308 111,261 121,426 114,403
Number of Employees 146,024 144,638 148,717 150,274 148,189

200
 19.1 Annual Accounts of Scheduled Banks
All Banks-Overall
( End Dec. : Million Rupees)
2014 2015 2016 2017 2018
ASSETS
Cash & balances with treasury banks 736,967 967,310 1,204,816 1,319,654 1,595,279
Balances with other banks 156,437 198,853 171,427 180,822 175,389
Lending to financial institutions 430,073 315,808 549,649 584,258 895,016
Investments – Net 5,340,178 6,962,848 7,552,774 8,799,877 8,016,963
Advances – Net 4,558,793 4,862,087 5,520,946 6,648,104 8,148,466
Other Assets 531,469 463,865 469,082 869,499 904,300
Operating fixed assets 292,023 280,922 342,075 424,545 478,586
Deferred tax assets 56,601 100,247 45,640 46,843 60,941
TOTAL ASSETS 12,102,542 14,151,939 15,856,408 18,873,601 20,274,939
LIABILITIES
Bills payable 134,554 145,389 184,459 264,671 290,291
Borrowings from financial institutions 996,477 1,801,661 1,926,463 3,140,016 3,010,585
Deposits and other accounts 9,313,876 10,469,011 11,883,390 13,146,647 14,486,417
Sub-ordinate Loans 44,329 54,570 59,330 64,703 111,713
Liabilities against assets subject to finance lease 34 50 36 73 184
Other liabilities 354,599 366,629 390,893 794,739 857,063
Deferred tax liabilities 28,007 42,948 46,718 28,079 21,317
TOTAL LIABILITIES 10,871,876 12,880,259 14,491,289 17,438,929 18,777,571
NET ASSETS 1,230,666 1,271,680 1,365,119 1,434,672 1,497,369
REPRESENTED BY
Share capital/ Head office capital account 489,209 467,719 481,098 447,289 466,797
Reserves 182,253 239,893 255,755 353,502 407,214
Advance against equity 109,332 58,459 51,011 - -
Minority Interest 1,185 1,888 3,628 17,402 18,170
Un-appropriated Profit 229,595 287,489 346,588 416,093 454,982
Surplus/ Deficit on revaluation of assets 219,350 216,232 227,040 200,385 150,207
TOTAL 1,230,925 1,271,680 1,365,119 1,434,672 1,497,369
PROFIT & LOSS ACCOUNTS
Mark-Up/ Return/Interest Earned 923,035 975,222 937,345 1,005,988 1,172,872
Mark-Up/ Return/Interest Expenses 505,270 484,293 454,296 507,172 626,130
Net Mark-Up / Interest Income 417,764 490,930 483,048 498,816 546,743
Provisions & Bad Debts written off directly 28,971 42,719 7,513 20,164 42,042
Net Mark-Up / Interest Income after Provision 388,793 448,211 475,535 478,652 504,701
Fees, Commission & Brokerage Income 72,486 83,788 92,693 113,563 123,141
Dividend Income 14,024 16,562 16,765 14,968 11,833
Gain/Loss on sale of Securities 32,293 63,440 58,598 39,360 12,825
Income from dealing in Foreign Currencies 28,384 29,645 19,712 25,522 39,781
Other Income 23,977 22,549 18,328 15,524 12,041
Total Non - Markup / Interest Income 171,164 215,985 206,096 208,936 199,622
Administrative Expenses 302,563 330,353 360,570 400,083 455,878
Other Expenses 9,764 10,534 6,851 5,558 (2,293)
Total Non-Markup/Interest Expenses 312,327 340,888 367,421 405,641 453,584
Extra ordinary/unusual Items 111 178 (970) 34,860 6,438
PROFIT/ (LOSS) BEFORE TAXATION 247,518 323,130 315,180 247,087 244,300
Taxation - Current 82,238 110,154 102,066 92,116 99,547
- Prior Years (1,249) 13,225 11,578 (3,533) (21,951)
- Deferred 3,337 6,504 11,059 13,454 15,665
PROFIT/ (LOSS) AFTER TAXATION 163,192 193,246 190,477 145,051 151,039
Number of Employees 150,215 157,552 158,751 169,541 178,746

201
 19.2 Annual Accounts of Scheduled Banks
Incorporated in Pakistan-Overall
( End Dec. : Million Rupees)
2009 2010 2011 2012 2013
ASSETS
Cash & balances with treasury banks 477,215 559,753 663,835 800,443 824,572
Balances with other banks 155,165 171,941 172,525 202,706 212,805
Lending to financial institutions 204,530 183,184 190,571 140,695 248,794
Investments – Net 1,566,412 2,077,289 2,940,473 3,977,938 4,256,976
Advances – Net 2,884,130 3,271,272 3,291,424 3,816,257 4,124,200
Other Assets 286,278 279,481 356,886 385,669 396,020
Operating fixed assets 187,982 221,786 235,916 248,631 271,716
Deferred tax assets 48,372 71,240 72,764 62,045 72,861
TOTAL ASSETS 5,810,084 6,835,946 7,924,392 9,634,384 10,407,944
LIABILITIES
Bills payable 65,824 69,928 81,273 108,625 125,674
Borrowings from financial institutions 609,148 526,059 652,950 1,007,212 671,209
Deposits and other accounts 4,239,906 5,289,196 6,076,085 7,263,376 8,306,018
Sub-ordinated Loans 52,031 54,497 57,728 55,744 40,070
Liabilities against assets subject to finance lease 94 165 105 49 71
Other liabilities 234,194 246,731 306,854 321,236 324,505
Deferred tax liabilities 5,622 5,964 4,919 12,898 9,490
TOTAL LIABILITIES 5,206,817 6,192,540 7,179,914 8,769,140 9,477,037
NET ASSETS 603,267 643,406 744,478 865,244 930,907
REPRESENTED BY
Share Capital 277,095 341,727 383,276 421,731 438,134
Reserves 130,029 141,265 131,849 193,115 217,217
Advance against equity 12,940 18,809 30,492 18,179 16,855
Minority Interest - - 800 4,054 1,886
Un-appropriated Profit 109,757 70,075 123,816 159,396 170,589
Surplus/ Deficit on revaluation of assets 73,446 71,530 74,245 68,769 86,226
TOTAL 603,267 643,406 744,478 865,244 930,907
PROFIT & LOSS ACCOUNTS
Mark-Up/ Return/Interest Earned 534,944 610,588 723,480 777,235 766,291
Mark-Up/ Return/Interest Expenses 276,374 332,939 393,490 445,675 438,168
Net Mark-Up / Interest Income 258,571 277,649 329,990 331,561 328,123
Provisions & Bad Debts written off directly 80,862 78,277 48,716 38,990 40,352
Net Mark-Up / Interest Income after Provision 177,708 199,371 281,275 292,571 287,771
Fees, Commission & Brokerage Income 39,488 43,089 45,713 55,422 64,048
Dividend Income 7,452 7,021 11,942 19,394 13,673
Gain/ (Loss) on sale of Securities (610) - 6,675 12,311 19,460
Income from dealing in Foreign Currencies 17,845 16,926 15,589 14,524 19,892
Other Income 26,162 26,211 23,136 36,512 26,704
Total Non - Markup / Interest Income 90,337 93,248 103,055 138,163 143,778
Administrative Expenses 162,817 189,087 212,255 244,184 264,173
Other Expenses 5,434 6,565 8,004 6,577 5,733
Total Non-Markup/Interest Expenses 168,250 195,652 220,259 250,761 269,906
Amortization of Deferred Cost - 57 10 - -
Extra ordinary/unusual Items 273 (55) - - (1,282)
PROFIT/ (LOSS) BEFORE TAXATION 99,523 96,965 164,060 179,973 162,926
Taxation - Current 46,733 48,159 59,105 60,267 61,934
- Prior Years (4,954) 939 2,120 (383) (7,148)
- Deferred (10,883) (13,481) (4,765) (396) (4,657)
PROFIT/ (LOSS) AFTER TAXATION 68,626 61,348 107,600 120,486 112,798
Number of Employees 141,704 141,702 146,369 148,323 147,037

202
 19.2 Annual Accounts of Scheduled Banks
Incorporated in Pakistan-Overall
( End Dec. : Million Rupees)
2014 2015 2016 2017 2018
ASSETS
Cash & balances with treasury banks 709,686 947,314 1,182,437 1,283,000 1,540,835
Balances with other banks 154,626 196,822 166,003 177,460 170,326
Lending to financial institutions 417,332 296,511 508,996 414,684 652,738
Investments – Net 5,213,201 6,789,492 7,275,970 8,506,750 7,767,104
Advances – Net 4,501,105 4,824,549 5,488,361 6,607,549 8,077,541
Other Assets 522,668 457,028 457,760 847,374 869,322
Operating fixed assets 290,950 279,415 340,514 422,922 477,052
Deferred tax assets 55,262 99,973 45,486 46,771 60,675
TOTAL ASSETS 11,864,831 13,891,104 15,465,527 18,306,508 19,615,595
LIABILITIES
Bills payable 130,982 142,407 178,015 257,277 283,466
Borrowings from financial institutions 920,229 1,693,155 1,737,680 2,820,002 2,637,547
Deposits and other accounts 9,206,367 10,363,119 11,736,297 12,977,486 14,293,728
Sub-ordinate Loans 44,329 54,570 59,330 64,703 111,713
Liabilities against assets subject to finance lease 34 50 36 73 184
Other liabilities 338,118 350,262 369,904 766,685 825,550
Deferred tax liabilities 27,980 42,944 46,717 28,079 21,276
TOTAL LIABILITIES 10,668,040 12,646,507 14,127,979 16,914,305 18,173,464
NET ASSETS 1,196,791 1,244,597 1,337,548 1,392,203 1,442,130
REPRESENTED BY
Share Capital 456,316 449,602 463,108 417,354 423,264
Reserves 182,097 239,728 255,586 353,339 407,052
Advance against equity 109,332 58,459 51,011 - -
Minority Interest 1,185 1,888 3,628 17,402 18,170
Un-appropriated Profit 229,332 278,872 337,201 403,685 443,304
Surplus/ Deficit on revaluation of assets 218,787 216,048 227,014 200,423 150,340
TOTAL 1,197,050 1,244,597 1,337,548 1,392,203 1,442,130
PROFIT & LOSS ACCOUNTS
Mark-Up/ Return/Interest Earned 905,418 959,983 919,831 977,954 1,135,299
Mark-Up/ Return/Interest Expenses 497,764 476,431 442,545 489,354 602,727
Net Mark-Up / Interest Income 407,654 483,553 477,286 488,600 532,573
Provisions & Bad Debts written off directly 29,112 43,228 7,612 20,149 41,950
Net Mark-Up / Interest Income after Provision 378,542 440,325 469,674 468,451 490,623
Fees, Commission & Brokerage Income 71,073 82,264 90,569 111,248 120,170
Dividend Income 14,024 16,562 16,765 14,968 11,833
Gain/ (Loss) on sale of Securities 32,051 61,235 57,062 39,278 12,769
Income from dealing in Foreign Currencies 26,960 26,341 16,704 22,908 35,411
Other Income 24,227 22,362 18,113 15,361 12,016
Total Non - Markup / Interest Income 168,335 208,765 199,213 203,762 192,199
Administrative Expenses 296,103 325,753 356,254 395,120 449,303
Other Expenses 9,677 10,471 6,754 5,390 (2,567)
Total Non-Markup/Interest Expenses 305,780 336,225 363,008 400,510 446,736
Extra ordinary/unusual Items 111 178 (970) 34,859 6,428
PROFIT/ (LOSS) BEFORE TAXATION 240,985 312,687 306,849 236,844 229,658
Taxation - Current 80,090 106,804 99,321 88,398 93,829
- Prior Years (1,258) 13,030 11,259 (3,755) (21,984)
- Deferred 3,087 6,296 10,850 13,339 15,787
PROFIT/ (LOSS) AFTER TAXATION 159,066 186,557 185,418 138,863 142,026
Number of Employees 149,449 157,025 158,249 168,929 178,173

203
 19.3 Annual Accounts of Scheduled Banks
Incorporated Outside Pakistan-Overall
( End Dec. : Million Rupees)
2009 2010 2011 2012 2013
ASSETS
Cash & balances with treasury banks 34,793 32,795 38,476 41,734 40,766
Balances with other banks 16,270 4,072 4,429 14,002 2,606
Lending to financial institutions 32,118 36,480 18,354 30,103 28,171
Investments – Net 52,373 79,810 113,381 85,519 120,714
Advances – Net 90,325 65,628 66,412 59,322 55,536
Other Assets 6,584 6,785 6,891 9,611 6,093
Operating fixed assets 3,589 2,223 2,176 1,741 1,891
Deferred tax assets 4,984 5,461 5,155 4,658 8,010
TOTAL ASSETS 241,037 233,253 255,275 246,691 263,787
LIABILITIES
Bills payable 3,598 5,563 3,985 3,685 3,637
Borrowings from financial institutions 16,731 15,425 21,464 23,816 51,550
Deposits and other accounts 160,936 156,331 167,871 158,703 151,077
Sub-ordinated Loans - - - - -
Liabilities against assets subject to finance lease - - 9 7 -
Other liabilities 24,033 21,426 19,415 19,696 17,710
Deferred tax liabilities - - - - -
TOTAL LIABILITIES 205,297 198,746 212,745 205,908 223,974
NET ASSETS 35,739 34,508 42,530 40,783 39,813
REPRESENTED BY
Head office capital account 34,884 33,991 38,720 41,149 42,344
Reserves 93 126 149 155 162
Advance against equity - - - - -
Minority interest - - - - -
Un-appropriated Profit 872 682 3,818 (539) (2,555)
Surplus/ Deficit on revaluation of assets (109) (291) (157) 18 (138)
TOTAL 35,739 34,508 42,530 40,783 39,813
PROFIT & LOSS ACCOUNTS
Mark-Up/ Return/Interest Earned 22,263 20,412 24,028 17,364 17,199
Mark-Up/ Return/Interest Expenses 12,197 10,521 12,183 8,223 7,767
Net Mark-Up / Interest Income 10,066 9,891 11,845 9,142 9,432
Provisions & Bad Debts written off directly 4,725 2,577 1,305 1,570 (210)
Net Mark-Up / Interest Income after Provision 5,341 7,314 10,540 7,572 9,642
Fees, Commission & Brokerage Income 1,970 1,829 1,800 1,574 1,524
Dividend Income 9 1 - - -
Gain/Loss on sale of securities - - - - 316
Income from dealing in Foreign Currencies 3,546 3,911 4,366 2,615 256
Other Income (46) (1,005) (1,615) 195 116
Total Non - Markup / Interest Income 5,478 4,735 4,551 4,384 2,211
Administrative Expenses 11,898 9,361 9,634 9,912 8,900
Other Expenses 156 176 96 72 8
Total Non-Markup/Interest Expenses 12,054 9,537 9,730 9,984 8,908
Extra ordinary/unusual Items (385) 465 (239) - -
PROFIT/ (LOSS) BEFORE TAXATION (851) 2,047 5,600 1,973 2,945
Taxation - Current 2,088 1,915 2,350 1,292 742
- Prior Years (844) (407) (560) (557) (1,935)
- Deferred (1,284) (421) 149 299 2,533
PROFIT/ (LOSS) AFTER TAXATION (809) 960 3,661 940 1,605
Number of Employees 4,320 2,936 2,348 1,946 1,152

204
 19.3 Annual Accounts of Scheduled Banks
Incorporated Outside Pakistan-Overall
( End Dec. : Million Rupees)
2014 2015 2016 2017 2018
ASSETS
Cash & balances with treasury banks 27,281 19,996 22,378 36,654 54,443
Balances with other banks 1,811 2,031 5,424 3,362 5,063
Lending to financial institutions 12,741 19,297 40,653 169,575 242,278
Investments – Net 126,977 173,356 276,805 293,127 249,859
Advances – Net 57,688 37,538 32,585 40,555 70,924
Other Assets 8,801 6,837 11,322 22,125 34,978
Operating fixed assets 1,073 1,507 1,561 1,623 1,534
Deferred tax assets 1,339 274 154 72 266
TOTAL ASSETS 237,711 260,835 390,881 567,093 659,345
LIABILITIES
Bills payable 3,572 2,982 6,445 7,394 6,825
Borrowings from financial institutions 76,248 108,506 188,783 320,015 373,037
Deposits and other accounts 107,509 105,892 147,092 169,161 192,689
Sub-ordinate Loans - - - - -
Liabilities against assets subject to finance lease - - - - -
Other liabilities 16,481 16,367 20,989 28,054 31,514
Deferred tax liabilities 27 4 2 - 41
TOTAL LIABILITIES 203,836 233,752 363,310 524,624 604,106
NET ASSETS 33,875 27,083 27,571 42,469 55,238
REPRESENTED BY -
Head office capital account 32,893 18,117 17,989 29,935 43,532
Reserves 156 165 169 163 162
Advance against equity - - - - -
Minority interest - - - - -
Un-appropriated Profit 263 8,617 9,387 11,678 11,678
Surplus/ Deficit on revaluation of assets 563 184 26 (38) (133)
TOTAL 33,875 27,083 27,571 42,469 55,238
PROFIT & LOSS ACCOUNTS
Mark-Up/ Return/Interest Earned 17,617 15,239 17,514 28,034 37,573
Mark-Up/ Return/Interest Expenses 7,506 7,862 11,751 17,819 23,403
Net Mark-Up / Interest Income 10,110 7,377 5,763 10,216 14,170
Provisions & Bad Debts written off directly (141) (509) (98) 14 92
Net Mark-Up / Interest Income after Provision 10,251 7,886 5,861 10,201 14,078
Fees, Commission & Brokerage Income 1,413 1,524 2,123 2,316 2,971
Dividend Income - - - - -
Gain/Loss on sale of securities 242 2,205 1,536 82 56
Income from dealing in Foreign Currencies 1,424 3,304 3,009 2,614 4,370
Other Income (250) 187 216 163 25
Total Non - Markup / Interest Income 2,829 7,220 6,884 5,175 7,422
Administrative Expenses 6,460 4,600 4,317 4,963 6,575
Other Expenses 87 63 97 169 274
Total Non-Markup/Interest Expenses 6,547 4,663 4,413 5,131 6,848
Extra ordinary/unusual Items - - - 2 10
PROFIT/ (LOSS) BEFORE TAXATION 6,533 10,443 8,331 10,243 14,642
Taxation - Current 2,148 3,350 2,744 3,717 5,718
- Prior Years 9 195 319 222 33
- Deferred 250 208 209 115 (121)
PROFIT/ (LOSS) AFTER TAXATION 4,126 6,689 5,059 6,188 9,013
Number of Employees 766 527 502 612 573

205