Habib Bank Limited

Balance Sheet
As at December 31 2010 to 2013
2010
2011

2012

2013

ASSETS
81,640,246
37,413,185
30,339,344
254,909,116
459,750,012
16,155,290
9,572,203
34,920,007
924,699,403

103,339,623
47,349,505
41,581,029
418,604,147
457,367,656
19,167,654
7,275,888
44,808,703
1,139,554,205

157,229,517
47,980,032
24,828,255
797,094,548
499,817,906
23,632,324
6,056,483
53,835,409
1,610,474,474

135,476,687
57,341,769
35,271,477
826,062,308
563,700,737
25,706,315
5,103,072
66,609,013
1,715,271,378

9,775,093
40,459,860
747,374,799
4,281,835
26,557,045

828,448,632

13,894,502
39,473,670
933,631,525
5,036,100
37,931,420
1,029,967,217

18,943,207
196,588,138
1,214,963,700
5,440,654
41,809,119
1,477,744,818

19,422,316
107,864,424
1,401,229,814
2,633,115
41,687,455
1,572,837,124

SHARE CAPITAL & RESERVES

10,018,800
Share capital
29,355,555
Reserves
47,467,704
Un-appropriated profit
Total Equity
86,842,059
1,212,656
Non-controlling interest
8,196,056
Surplus on revaluation of assets
924,699,403
Total Liabilities & Equity

11,020,680
32,145,755
56,980,697
100,147,132
1,236,290
8,203,566
1,139,554,205

12,122,748
39,379,354
67,215,111
118,717,213
1,227,207
12,785,236
1,610,474,474

13,335,023
43,550,373

Cash/Balances with treasury banks

Balances with other banks
Landings to financial institutions
Investments
Advances
Operating fixed assets
Deferred tax assets
Other assets
Total Assets

EQUITY & LIABILITIES

LIABILITIES
Bills payable
Borrowings
Deposits and other accounts
Sub-ordinate loans
Other liabilities
Total Liabilities

73,748,915

130,634,311
1,886,116
9,913,827
1,715,271,378

Habib Bank Limited

Profit & Loss Account
As at December 31 2010 to 2013
2010
2011
MARK-UP / INTEREST INCOME AND PROVISION
Mark-up / interest earned
81,325,028
98,580,423
Mark-up / interest expensed
34,330,255
42,182,220
Net mark-up / interest income
46,994,773
56,398,203
Provisions
Provision against non-performing
7,602,440
6,697,555
advances-net
Provision against off balance sheet
30,895
-9,141
obligations
Provision for diminution in the
-47,671
237,083
value of investments-net
Total Provision
7,585,664
6,925,497
Net mark-up / interest income
39,409,109
49,472,706
after provisions
NON MARK-UP / INTEREST INCOME
Fee, commission and brokerage
5,432,706
6,085,970
income
Dividend income
343,252
434,606
Share of profit of associates and
713,678
1,081,358
joint venture
Gain on sale of securities
316,823
542,118
Income from dealing in foreign
3,189,333
3,756,094
currencies
Unrealized (loss) / gain on
revaluation of investments
6,409
-36,820
classified as held-for-trading
Other income
2,760,230
2,919,535
Total non mark-up / interest
12,762,431
14,782,861
income
NON MARK-UP / INTEREST EXPENSES
Administrative expenses
24,252,960
29,433,961
Other charges
178,700
77,588
Workers Welfare Funds
521,702
665,047
Total non mark-up / interest
25,131,510
29,934,169
expenses
Net non mark-up /interest income
-12,369,079
-15,151,308
(Loss)
Profit Before Taxation
27,040,030
34,321,398
Taxation
10,005,650
11,988,376
Profit After Taxation
17,034,380
22,333,022

2012

2013

116,772,653
59,012,392
57,760,261

120,222,773
65,207,109
55,015,664

7,243,887

1,602,738

7,015

22,427

-483,865

-225,306

6,767,037

1,399,859

50,993,224

53,615,805

6,785,687

8,291,686

490,213

759,345

1,690,100

1,785,462

1,360,596

2,313,847

2,568,079

2 ,299,131

25,253

-12,815

3,040,178

3,886,624

15,960,106

19,323,280

30,381,020
18,285
714,420

36,109,857
23,175
721,115

31,391,573

36,805,757

-15,431,467

-17,482,477

35,561,757
12,770,159
22,791,598

36,133,328
13,106,233
23,027,095

 This shows that how much amount bank are generating revenues from their main operations i.e,
from lending activities.The mark up interest earned of the bank is increasing from 2011 to 2013.
But the rate of increase in 2011 is more than 2012 and 2013 and the rate of increase in 2012 is
low as compare to previous year and the increase is very low in 2013 as compare to last two
years . This shows bank earns less from advances and other investments .
This shows that how much amount of money bank can paid to persons for using their funds .The
mark up interest Expense of the bank also increasing from 2011 to 2013 . The mark up expense
is increased by 23% from 2010 , in 2012 it increases to 40% as compare to previous year . the
mark up expenses also increases in 2013 but in less proportion to 2012 . This also shows bank
borrowing is made at higher rate of intersest as compare to lending .

The difference between the mark up interest earned and expense shows the banks net mark
up income. This is the banks income from its main operations .the banks net income is
increasing in 2011 as compare to 2010 , a slightly increase come in 2012 as compare to previous
year but the net income in 2013 is decreased by 5% as compare to last year.

Provision means the cutions against expected loss. The provision against NPLs is decreased by
12% in 2011 but this provision increased by 8 % in 2012 as compare to previous year. In2013,
provision against this is also decreased by 78% as compare to 2012 which shows good sign that
banks NPLs is decreasing.
The banks total provision is decreasing from year to year .this indicates the bankss ability to
manage its funds to. in 2011, Its provision is 9% less than from 2010 and 3% low as compare to
previous year.A major decreased in provision come in 2013 i.e, 79% less as compare to 2012
Net mark up / interest income after provision is increasing from year 2011 to 2013 . Because
banks provision on different items is decreasing this results increase the banks income.
Non mark up income of the banks shows that banks earning from secondary functions. Banks
income from Fee ,commission and brokerage income is increasing . bank charged fees against
Letter of Credit , commission from performing various functions and by providing underwriting
facilities to their customers. This income is 12% more in 2011 from 2010 , it is slightly less in
2012 and again increase in 2013 that is 22% .

 Bank makes investments in different companies shares the dividend received from these is also
increasing . Because banks make investment in good companies and maintain a healthy
portfolio.
The total non mark up interest of the banks show a increase . In total income , non mark up
incomes contribution is 13% in 2011 12% in 2012 and almost 14% in 2013 . this shows banks
also active in performing other functions effectively.
Bank incure some expenses to manage the funds of people by giving salaries to its employees .
the admin cost is high in 2011, low in 2012 and again increase in 2013.
Total non mark up expenses of the bank increases but in more proportion to increase in non
mark up income. Thats why net non mark up (loss) increased .in 2011 it was 22% and it
decrease in 2012 1nd 2013 . this shows that the banks non mark up income is less as compare to
non mark up expenses.
Profit before taxation still positive because total income of the bank is more than total expenses
of the bank and increases from 2011 to 2013 . its shows banks profitability .
Provision for taxation is also increases due to increase in profit .

The profit after taxation increases ,this shows the net profit of the banks which a bank earns by
performing different functions. The net profit is 33% more in 2011 as compare to 2010 ,there is
no increase come in 2012 but this is again increase in 2013.
BALANCE SHEET ITEMS :
The cash and balances with treasury banks shows banks liquidity position . cash in hand in
local and foreign currencies and treasury banks includes balances with state banks of Pakistan
and other state banks . this increase in 2011 by 27% and 52 % in 2012 but its decrease by 14% in
2013.
The balances with other banks means amount maintain by the bank with other financial
institutions. The balances increases in 2011 more ,minor change come in 2012 as comare to
previous year and this also increased by 20% in 2013.
Landing to financial institutions means bank give credit to other banks. This increases in 2011
and decreases in 2012 and again increases in 2013.

 The investments of the banks in shares of different company increases from year to year .It
increases more in 2011 and 2012 but the percentage of increase is very low in 2013. This is a
source of revenue for banks .