CHAPTER ONE

Introduction

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1.1 Introduction
The prosperity of a country depends upon its economic activities. Like any other sphere
of modern socio-economic activities, banking is a powerful medium of bringing about
socio-economic changes of a developing country. Agriculture, commerce and industry
provide the bulk of a countrys wealth. Without adequate banking facility these three
cannot flourish. For a rapid economic growth a fully-developed banking system can
provide the necessary boost. The whole economy of a country is linked up with its
banking system. The functions of the bank are now wide and diverse. Of all the functions
of the modern bank, investing or lending is by far the most important. They provide both
short-term and long-term credits. The customers come from all walks of life, from a small
business to a multi-national corporation having its business activities all around the
world. The banks have to satisfy the requirements of different customers belonging to
different social groups. The banking business has, therefore, become complex and
requires specialized skills. They function as a catalytic agent for bringing about
economic, industrial and agricultural growth and prosperity of the country. The banking
can, therefore, be conceived as a sector of economy on the one hand as a lubricant for
the whole economy on the others. As a result different types of banks have come into
existing to suit specific requirements.

1.2 Objective of the Study

The main objective of the study is to analyze the Overall performance evaluation of
Agrani Bank Limited . The Specific objective of the study are given as,
1. To analyze the Investment operations of Agrani Bank Limited.
2. To know the performance analysis of Agrani Bank Limited.
3. To know the compromise of different investment option.
4. To find out some problem related with investment operation of ABL.
5. To suggest necessary steps for overcoming such problems of ABL.

1.3 Scope of the Study

Scope means the area on which the study has to be done. The study is only related to
Agrani Bank Limited. This report focuses on the Overall performance evaluation of
Agrani Bank Limited. Following are
i) Online banking, Credit Operation of ABL.
ii) Investment product of ABL.
iii) Performance Analysis of ABL.

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1.4 Methodology of the Study
Correct and smooth completion of report requires adherence to some rules and
methodology. In order to make the report, the decision has been taken to collect various
primary and secondary data. Data have been collected by oral interviewing the
responsible officers, clients. They also gave me annual report and other documents.
Different forms of statistical configurations have been used to make the study meaningful
and realistic. After collecting data from the interview and materials provided by them
were carefully scrutinized first. Then the data was organized as required. In order to make
the study effective and efficient, following two types of data and information have been
used widely:
Sources of Data:
Primary Sources:
Face to face conversation with respective officers.
Face to face conversation with clients.
Close observation of the task
Secondary Sources:
Annual report of ABL. (2016)
Financial report of ABL. (2016)
Published documents.
Data available at the website of ABL.

1.5 Time Schedule of the Study

Sl. Particulars Duration

No.

01 Title selection, Data collection, Analysis 1 Month & 10

&Consultation with the Supervisor days

02 Data observation & separation 20 Days

03 Data entry to computer, setting, 20 Days

processing & preparing the report

04 Make a output as a book & shown the 10 Days

supervisor for correction then submitted

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 to him finally

Total 90 days

1.6 Limitations of the Study

After completing the institutional experience, practical performances in the formal stage
become difficult. So in performing this report my lack of proper knowledge greatly
influenced in this performance. Besides this, every study has some limitations. Those are
as follows:

I could not be able to accommodate and spend enough time to make an in depth
study for excessive in my official works.
Lack of sufficient knowledge.
Lack of available information and documents to support study.
Up-to-date information was not available.
Prolonged process and long time involved in the evaluation of project
Improper combination among various departments.
Unwillingness to give information.
Only few days internship experience is not enough to find out all the pros and
cons of such a vast project.

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 CHAPTER TWO
Overview of Agrani Bank

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2.1. Background of the ABL
Agrani Bank Limited, a leading commercial bank with 935 outlets strategically located in
almost all the commercial areas throughout Bangladesh, overseas Exchange Houses and
hundreds of overseas Correspondents, came into being as a Public Limited Company on
May 17, 2007 with a view to take over the business, assets, liabilities, rights and
obligations of the Agrani Bank which emerged as a nationalized commercial bank in 1972
immediately after the emergence of Bangladesh as an independent state. Agrani Bank
Limited started functioning as a going concern basis through a Vendors Agreement signed
between the ministry of finance, Government of the People's Republic of Bangladesh on
behalf of the former Agrani Bank and the Board of Directors of Agrani Bank Limited on
November 15, 2007 with retrospective effect from 01 July, 2007.
Agrani Bank Limited is governed by a Board of Directors consisting of 12 members
headed by a Chairman. The Bank is headed by the Managing Director & Chief Executive
Officer; Managing Director is assisted by Deputy Managing Directors and General
Managers. The bank has 11 Circle offices, 34 Divisions in head office, 62 zonal offices
and 935 branches including 27 corporate and 40 AD (authorized dealer) branches.

2.2. Strategic Objectives of ABL

Winning at least 6 per cent share of deposits and 4.5 per cent share of loans and
advances of Bangladeshi market.
Gaining competitive advantages by lowering overall cost compared to that of
competitors.
Overtaking competitors by providing quality customer service.
Achieving technological leadership among the peer group.
Strengthening the Banks brand recognition.
Contributing towards the economic well-being of the country by focusing
particularly on SME and agricultural sectors.
Strengthening research capability for innovative products.

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2.3 Corporate Information
Name of the company Agrani Bank ltd.
Chairman Khondokar bazlul haque,
Managing director Mr. Mohammad Shams-Ul Islam
Established 26 March 1972
Legal status Public limited company
Date of incorporation 17 may 2007
Registered office 9d dilkusha commercial area, Dhaka-
1000.bangladesh.
Authorized capital Tk. 800 crore
Paid up capital Tk. 497 crore
Reserve and retained earning Tk. 420 crore
Number of employees 14443
Number of branch 933
Number of subsidiary 02
Website www.Agranibank.org
Email Agrani@ Agranibank.org

2.4Vision Statement of the Bank

We operate ethically and fairly within the stringent framework set by our regulators. We
fuse ideas and lessons from best practice to explore new avenues to become stronger,
more efficient and competitive. We apply information and communication technology for
the benefit of our customer and employees. We invest to strengthen the future of the bank.

2.5 Mission Statement of the Bank

The bank has some mission to achieve the organizational goals. Some of them are as
follows as:
To become a leading bank of Bangladesh.
Operating at international level of efficiency, quality and customer service.
To provide excellent quality customer service
To become a trusted repository for customers money and their financial advisor
To display team spirit and professionalism
To have a sound capital base
To be the finest bank in the banking area
To maintain corporate and business ethics

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8
2.6 Management Team

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2.7 Management Hierarchy

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2.8 Product and services
a) Deposits
Current Deposits (CD)
Call Deposits
Savings Deposits (SB)
Fixed Deposits
3 months
6 months
1 year
2 years and above
Special Notice Deposits (SND)
Non Residence Special Taka Account
NR Investors Taka Account
Agrani Bank Pension Sanchay Prokalpa (APS)
Agrani Bank Bishesh Shanchay Scheme (ABS)

b) Foreign Currency Deposit Accounts

Foreign Currency Account
Non Resident Foreign Currency Deposit

c) Loans & Advances

Cash Credit (Hypo)
Cash Credit (Pledge)
Secured Overdraft (SOD)
Temporary Overdraft (TOD)
Industrial Credit (IC)
Inland Bills Purchased (IBP)
Staff Loan
Loan (Others)
Housing Loan-General & Commercial
Consumer Credit
Loan for Overseas Employment
Advance Against Salary
Rural & Agro Credit
Small and Medium Enterprise Loan
Weavers Credit

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 Export Cash Credit
Import Finance
Loan Against Imported Merchandise (LIM)
Loan Against Trust Receipt (LTR)
Loan Against Export Development Fund (EDF)
Payment against Document (PAD)
Export Finance
Export Cash Credit
Pre-shipment credit
Packing Credit
Foreign Bills Purchased (FBP

d) Treasury
i Primary Dealer Unit
Treasury Bills
Treasury Bonds
REPO
Reverse REPO
ii) Forex & Fund Management
Import/Export Financing
Custodian Services
Money Market Lending

e) Special Services
i) Cash Services
ATM Services
Cheque encashment
Foreign Currency
ii) Fund Transfer
Inter-Branch Money Transfer
SWIFT
Telegraphic Transfer
Issuing and Encashing Foreign Drafts
iii) Value Added Services
Locker Service

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2.9 Bank Divisions
Branch & Subsidiaries / Unit Control Division
Company Affairs & Board Division
Credit Policy & Credit Risk Management Division
Establishment & Engineering Division
HR Discipline, Grievances & Appeal Division
HR Planning, Deployment & Operations Division(HR)
HR Planning, Deployment & Operations Division(PD)
HR Training, Research & Development Division
Industrial Credit Division -1
Industrial Credit Division -2
Information Technology & MIS Division(IT)
Information Technology & MIS Division(MIS)
Planning, Co-Ordination & Marketing Division
Procurement & Common Services Division(Printing)
Procurement & Common Services Division(Common)
Recovery and NPA Management Division(Recovery)
Recovery and NPA Management Division(Loan Classification)
Rural Credit Division
SME Credit Division
Treasury Division
Vigilance Division
Islami Banking Unit
International Trade & Foreign Currency Management Division
Foreign Remittance Division
Card Division
Law Division
Central Accounts Division
Reconciliation Division
Public Relation Division
Core Risk Management & BASEL-II Implementation Division
Green Banking Division
Audit & Inspection Division 1
Audit & Inspection Division 2
Audit Monitoring Division
Audit Compliance Division (Internal)
Audit Compliance Division (External)

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2.10 Corporate Social Responsibility
Focus
As an integrated part of the Corporate Social Responsibility (CSR), Agrani Bank Limited
is much aware in support of environmentally sustainable social development since its
introduction. The Bank is committed to CSR towards the community. Our ethics are clear
i.e. not to earn excessive profits, our vision is to build up a society where human dignity
and human rights receive the highest consideration and evaluation. Our motto is also to
improve the society and its culture by means of CSR. Its activities are related to the needs
of our valued customers, shareholders, the employees and communities.
a) Shareholders
The bank is fully committed to the interest of our shareholders .We increase our
shareholders value by optimizing financial performance at least cost.
b) Valued Customers
Our customers are our business partners and we sincerely strive to improve our business
relationship with our customers for our mutual benefits. We are offering different
financial products and services to meet their need with the higher degree of ethics. We
feel proud to provide our services to our valued customers without any hidden cost.
c) Environment
Our corporate social responsibility contributes generously to the development of Green
Banking. Our lending policies with regard to environmental management are responsive
to emergency support needs of population groups affected in natural and manmade
disasters and thus nourishing the environment.
d) Business Partners We always try to maintain a good business relationship with our
business friends for our mutual growth and development. Our relationship is based on
mutual trust and respect. We transact with them in a fair and transparent way.
e) Regulators
As a responsible corporate body, we conform to all of the stringent regulations issued by
the Government of the People's Republic of Bangladesh and the Bangladesh Bank.
f) Employees
Human resources are the key to our success .We consider the human resources as a tool
for development. As usual, the Staff Welfare fund which is run by Bank's employees out
of their regular contribution, continued to stand by its members for their well being. There
is a Board of Trustees to provide financial support to the staff members as admissible
under the rules on their termination or retirement from the bank services or to their
nominee's or legal heirs in case of death. To this end, two trusts Agrani Bank Limited
Employees provident fund Trust and Agrani Bank Limited Super Annuation Fund Trusts
are in operation.

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2.11 Financial Highlight

15
 CHAPTER THREE
Banking industry of Bangladesh

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3.1 Concepts of Bank
The term bank is either derived from old Italianword banca or from a French word
banque bothmean, a bench or money exchange table. In olden days, European money
lenders or money changers used to display (show) coins of different countries in big
heaps (quantity) on benches or tables for the purpose of lending or exchanging.
A bank is a financial institution which deals with deposits and advances and other related
services. It receives money from those who want to save in the form of deposits and it
lends money to those who need it.
Oxford Dictionary defines a bank as "an establishment for custody of money, which it
pays out on customer's order."

3.2Characteristics / Features of a Bank

Dealing in Money: Bank is a financial institution which deals with other people's
money i.e. money given by depositors.
Individual / Firm / Company: A bank may be a person, firm or a company. A
banking company means a company which is in the business of banking.
Acceptance of Deposit: A bank accepts money from the people in the form of
deposits which are usually repayable on demand or after the expiry of a fixed
period. It gives safety to the deposits of its customers. It also acts as a custodian of
funds of its customers.
Giving Advances: A bank lends out money in the form of loans to those who
require it for different purposes.
Payment and Withdrawal: A bank provides easy payment and withdrawal facility
to its customers in the form of cheques and drafts, It also brings bank money in
circulation. This money is in the form of cheques, drafts, etc.
Agency and Utility Services: A bank provides various banking facilities to its
customers. They include general utility services and agency services.
Profit and Service Orientation: A bank is a profit seeking institution having service
oriented approach.
Ever increasing Functions: Banking is an evolutionary concept. There is
continuous expansion and diversification as regards the functions, services and
activities of a bank.

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3.3 Types of Bank
There are three main types of bank:
1. Central bank
2. Investment bank
3. Retail bank

1. Central Bank

A central bank is a semi-independent government authority that conducts monetary

policy, regulates banks and provide financial services including economic research. It is
owned by the nation, but is not a government agency. Most central banks follow the
model laid down by the Bank of England. It is governed by a board consisting of its
member banks. It is managed by a director selected by the country's chief elected official
and approved by its national legislative body.

2. Investment Bank
Investment banks, sometimes called wholesale banks, provide financial services to other
financial institutions and corporations, and occasionally to countries. A key role is the
issuance of securities for a listed company, either through an IPO or a secondary issue, in
order to raise capital for expansion. Investment banks also provide loans, often for
millions of dollars, to companies that prefer debt as a means to raise capital. This is also
known as merchant banking. Other tasks include providing investment advice to and
broking on behalf of institutional investors, and acting as an intermediary where a client
is engaged in mergers and acquisitions. Many investment banks have their own trading
floor, where their staff traders can buy and sell securities on behalf of their clients. They
also manage pension funds and other large investments. Investment banks are usually
regulated by the central bank of the country in which they operate and/or a specific
regulatory authority.
3. Retail Bank
Retail banks, also called commercial banks or "high street" banks, provide banking
services to members of the public.
i. Examples of retail banking services: accepting salaries and wages into a C/A.
ii. Acting as intermediary to pay bills through direct debits and standing orders
iii. Providing cheque books, credit and debit cards
iv. Providing cash withdrawal facilities
v. Managing savings

18
Many retail banks also offer a wide range of other financial services to their customers,
such as insurance, pension funds, mortgages, overdrafts and broking investments in
the stock markets.
3.4 Functions of Bank
The functions of banks are-

3.5. Principles Regarding Investment or Lending Evaluation:

Some principles or standards are maintained in approving investment or loans for
successful banking business. The main principles are given below:
Liquidity: Liquidity means the availability of bank funds on short notice. The liquidity of
an advance means its repayment on demand on due date or after a short notice. Therefore,
the banks must have to maintain sufficient liquidity to repay its depositors and trade of
between the liquidity and profitability is must.
Safety: Safety means the assurance of repayment of distributed loans. Bank is in business
to make money but safety should never be sacrificed for profitability, to ensure the safety
of loan. The borrower should be chosen carefully. He should be a person of good
character & capacity as well as bank must have to maintain eligible number of security
from borrower.
Profitability: Banking is a business aiming at earning a good profit. The difference
between the interest received on advances and the interest paid on deposit constitutes a
major portion of the bank income, besides, foreign exchange business is also highly
remunerative. The bank will not enter into a transaction unless a fair return from it is
assured.

19
Intent: Banks sanction loans for productive purpose. No advances will be made by bank
for unproductive purposes though the borrower may be free from all risks.
Security: The security offered for an advance is an insurance to fall bank upon in cases of
need. Security serves as a safety value for an unexpected emergency. Since risk factors
are involved, security coverage has to be taken before a lending.
National interest: Banking industry has significant role to play in the economic
development of a country. The bank would lend if the purpose of the advances can
contribute more to the overall economic development of the country.
Financial Analysis: Financial analysis provides information about the past and most
recently reported financial condition of a firm. The information can yield clues about the
firms performance about the future. The analysis of financial statements is the traditional
way that banks evaluate business loans for the following reasons-

3.6. Green Banking

Green banking means promoting environmental-friendly practices and reducing carbon
footprint from your banking activities. This comes in many forms: using online banking
instead of branch banking, paying bills online instead of mailing them, opening up CDs
and money market accounts at online banks instead of large multi-branch banks or
finding the local bank in your area that is taking the biggest steps to support local green
initiatives. Any combination of the above personal banking practices can help the
environment. For instance, take a look the banks that British Petroleum has been reported
to seek lines of credit from this past summer after the oil spill.
As a part of financial intermediary as well as environmentally conscious Bank, ABL has
been playing an important role in mitigating environmental hazards through green
banking. As per the guidelines of Bangladesh Bank issued on February 27, 2011 by
BRPD circular no. 02, ABL has formulated green banking policy and Strategy. It has
created a high powered committee comprising of the Board of Directors for reviewing
Bank's environmental policies, strategies and programs. The Bank has approved a
considerable fund in the annual budget for green banking. Besides, as an important part of
green banking, online banking has been introduced by the Bank.

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3.7 Concepts of Investment Management
Simply, investment management of a bank means to manage its investment efficiently so
that the bank can earn profit. A bank's investment (loan) portfolio forms the core of its
balance sheet and is the bank's major source of revenue. The management of the loan
portfolio is the most important function in the operation of a bank. In banking jargon the
investment (loan) portfolio would be described as being unsound and the cause would be
unsafe and unsound banking practices. To be precise, the risk of a bank's investment
portfolio refers to the variability of its returns. A bank's investment portfolio dominates its
balance sheet and provides its major source of revenue. The efficient management of the
portfolio is critical to a bank's overall performance. Therefore, as a nationalized bank,
ABL should manage its investment management through efficient manner.

3.8 Investment Management of ABL

Investment Management is the professional management of various securities (shares,
bonds and other securities) and assets (e.g., real estate) in order to meet specified
investment goals for the benefit of the investors. Investors may be institutions (industry,
insurance companies, pension funds, corporations etc.) or private investors (both directly
via investment contracts and more commonly via collective investment schemes e.g.
mutual funds or exchange-traded funds). The provision of investment management
services includes elements of financial statement analysis, asset selection, stock selection,
plan implementation and ongoing monitoring of investments.

Agrani Bank Limited (ABL) commences its investment operation from Loan Operation
Department where they prepare the loan proposal and appraise the proposed investment
sectors from various aspects of organization and management, technological, marketing,
economic and profitability. ABL tries to find out thrust sector and actual entrepreneur
those who have interest to establish profitable industry and create job opportunity for the
unemployed people. After the proper assessment, ABL provides loan to invest the
proposed sectors. ABL also monitors and gives suggestion from site selection to final
submission of report. With a great ambition, ABL started its operation & the bank is
continuously investing more and more.ABL maintains strong customer focus and build
relationships based on integrity, trust, commitment, timely solution and mutual benefit to
accelerate the growth.

21
 CHAPTER FOUR
Analysis and Findings

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4.1 Introduction
The two main functions of a bank are borrowing money from public by accepting deposit
and investing or lending to the public for the development of trade, commerce, industry
and agriculture. Bank offers some interest to depositors for deposit and takes higher
interest for lending. The margin is the banks profit. So, lending is by far the most
important function of the modern banks. The strength of a bank is, thus, primarily judged
by the soundness of its advances. Advances not only play an important role to the gross
earnings of bank, but also promote the economic development of the country. All types of
business activities including trade, industrial and agricultural have to depend on bank
finance. Banks by accumulating savings of the nation into productive use help both the
depositors and the borrowers. The major investment of ABL is to give loan to various
sectors including industry, agriculture, SME etc.
4.2 Investment Product of ABL
The main aim of a bank is to accelerating the economy growth. For this purpose, Bank loans
Facilities are prerequisite. Providing loans are the main source of income for a bank. Because, on
an average 75% to 80% of the banks earning come from interests receipts against loans and
advances of a bank. ABL, for this purpose, provides loans in the following sector: -
I Agriculture and Fishery.
II Jute and Jute Goods.
III Transport, Storage and Communication.
IV Ship Breaking.
V Textile and Readymade Garments.
VI Food and Allied Industry.
VII Construction and Engineering.
VIII Pharmaceuticals and Chemicals.
IX Leather.
X Power & Energy.
XI Professional and Services.
XII Housing Service.
XIII Wholesale/Retail Trading.
XIV Personal Loan (staff loan and other personal loan)
XV Others.

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4.3 Post Sanction process
After the appropriate sanctioning authority in the banks credit organization structure has
finally approved the credit line proposal, it enters the post sanction processing stage. At
this stage the signed credit line proposals is returned to the branch / credit officers,
following four further steps are to be taken by the branch manager before the borrower
can use the credit lines that have been sanction to him.
Those steps are as follows:
I Convey offer or sanction letter to the borrower.
II Branch credit officers ensure the perfection of the security and charge documents
considering the nature as the terms of facility, securities and in accordance with
the laws of the land. Head office will provide guidance to branches in time to time
in this regard. Where consider necessary advice of ABLs panel lawyers should be
obtained.
An account number is allocated to the new credit facility.
III The account record is set up and borrowers file is prepared.
IV When these four steps have been complied with, the post sanctioning process is
completed and the borrower can draw on his account. From this point onwards the
borrowers account will be subject to the control procedures outlined later in this
manual.
V All branch managers must follow the instructions in the next section. Moreover, in
some areas, for example perfection of security, the instructions are of a general
nature. Head office will need to issue detail instructions in those areas.

4.4 Sector Wise Total Loans and Advances

The loans and advances of the Bank grew significantly in 2014. The total loans and
advances as on 31 December 2014 was Tk. 21,266.30 corneas against Tk. 19,408.56 crore
at the end of previous year, showing an increase of 9.57percent.

The advance portfolio of the Bank is well diversified and covers funding to a wide
spectrum of business and industries including agro-based and agro-processing, ship
scrapping, steel & engineering, paper & paper products, chemicals, construction, real
estate and loans under consumers credit schemes, various trading businesses, service-
holders loan and women entrepreneurs of the country.
Sector-wise position of loan and advances as on 31 December 2015 is shown below:

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 Sector-wise Loans 2016 2014

Agriculture and fishery 972.07 864.65

Jute and jute goods 758.19 630.27
Transport, storage and communication 174.27 150.03
Ship breaking 115.72 219.71
Textile and readymade garments 1947.71 2675.42
Food and allied industry 550.84 863.27
Construction and engineering 175.75 185.05
Pharmaceuticals 345.41 298.07
Leather 380.86 364.10
Power and energy 1119.90 1180.42
Professional and services 236.95 182.27
Housing service 638.20 572.12
Wholesale/ Retail trading 2833.58 2152.78
Personal lone 2128.84 1569.16
Others 7978.19 9358.99
Total 20296.48 21266.30
The Bank attaches top most importance to acquisition of quality assets and carries out
appropriate lending risk analysis while approving commercial and trade loans to clients.
The matrix of advances of the Bank as on 31 December 2015 was as follows:

4.5 Industrial Credit

Agrani Bank Limited has always been supportive of the Governments policy agenda of
rapid industrialization. The Bank continues its specialized services for financing medium
and long-term capital finance as well as short-term working capital finance to industrial
projects. The total outstanding against industrial project loan, excluding working capital

25
loan as on 31 December, 2015 stood at Tk. 2873 crore which is 17.60 percent of the
Banks total loan portfolio. The Bank also extended credit facilities to all important sub-
sectors of the economy.

Credit Lines
Agrani Bank Limited utilized IDA Credit, ADB Loan, OPEC credit and different foreign
credit lines under BSCIC Consortium for onward lending in addition to Banks own
sources. The balance outstanding against the loans and the number of projects funded is
appended below:

Loan to Power and Health Sector

ABL has continued to extend credit facilities to Power Sector being recognized as the
priority sector by the Govt. So far Agrani Bank Limited has extended credit facilities to 4
power projects. Of the 4 projects, three projects will start generating electricity of 100
MW totaling 300 MW by the end of April 2014 and of 1 project is currently generating
electricity of 65 MW.

ABL has extended loan facility to a modern hospital named Green Life Hospital founded
by a group of renowned doctors of the country.

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Syndication Loan
ABL has been playing an important role in implementing large project under syndication
financing. Since 2006, the Bank has financed Tk.1,812.98 crore against 73 projects up to
December 2015 as the member bank as well as lead arranger of syndication/consortium,
the outstanding of which is Tk. 1,653.93 crore at the end of the year.
4.6 SME and Micro Credit
Beyond the ambience of traditional banking, the Bank has been participating in several
SMEprogrammes on its own efforts as well as in collaboration with different national
and international agencies like Bureau of Manpower Employment and Training (BMET),
Bangladesh Rural Development Board (BRDB), Bangladesh Small and Cottage Industries
Corporation (BSCIC), NGOs, Bangladesh Rural Advancement Committee (BRAC),
Association for Social Advancement (ASA) and other NGOs including MIDAS, CDF,
International Fund for Agricultural Development (IFAD), NorwegianAgency for
Development Co-operation (NORAD), Swedish International Development Agencies
(SIDA) etc. These are aimed at reinforcing efforts of the Government to meet strategic
objectives of alleviating poverty of the rural poor, supporting small and micro enterprises/
entrepreneurs, increasing output, easing unemployment problem, strengthening the rural
financial market and specially for empowerment of women segment.
So far, the beneficiary coverage of SME and Micro Credit operation under 14
programmes stand at 102,924 and 545,414 respectively.
Setting a goal to promote countrys business expansion, employment generation and
development of private sector EGPRP (Employment Generation Project for the Poor)
Project under International Fund for Agricultural Development (IFAD) have been
successfully operated in the Bank since 1995-96.
With the financial assistance from Agrani Bank Limited and Norwegian Agency for
Development Co-operation (NORAD) SEDP Project (Small Enterprises Development
Project) have been in operation in greater Mymensing and Faridpur districts since 1995-
96. The aim of the project is to develop the standard of living through income and
employment generation by giving financial and advisory assistance to the small labour
intensive firms. A wholly owned subsidiary company has been formed to run the project
separately.

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4.7Agriculture and Rural Credit
The Bank keeps on financing one of the countrys priority sectors agriculture. It started
accommodating millions of the rural poor with the mainstream development activities in
areas of livestock, fishery, poultry, and nursery as well as many off-farm projects and the
like in line with the government policies. Poverty alleviation through income generating
activities is one of the strategic priorities that the Bank has kept on pursuing to make the
institutional support available to marginal farmers, small entrepreneurs, distressed and
destitute women as well as unemployed youths. Up to 2014, the bank disbursed Tk.
3675.67 core among 40,06,620 borrowers through 54 programs.
4.8Loan Classification and Provisioning
Reduction in the number and value of classified loans and advances has been overriding
priority of the Bank, along with maintaining a commensurate provision. A range of steps
were taken to achieve the optimum result. The main focus was on the intensive and strict
follow-up in respect of recovery of previous classified and overdue loans along with
arresting new classification thereof. By the end of2015, the total classified loan stood at
Tk. 5,380.13crore (25.30 percent of total loans and advances).
4.9 Recovery of Nonperforming Loan
2015 2014

Category Cash Regulari Write- Total Cash Regula Write Total Increase/
Reco: zation off recover reco: rization off recov: decrease
Classified 471.21 854.80 1312.90 2638.91 303.33 166.47 373.37 843.17 1795.74

Overdue 844.90 139.24 0.00 984.14 293.18 25.10 0.00 318.28 665.86

Total 1316.11 994.04 1312.90 13623.0 596.51 191.57 373.37 1161.4 246.60
5 6
*Rescheduling renewal and interest waiver are included in regularization

The Bank has intensified its efforts to reduce classified and overdue loans and take appropriate
measures to convert non-performing loans into performing ones. As part of these efforts, intensive
monitoring both at the field and Head Office levels was carried out. A Debt Collection Unit was
also set up inside the Bank for effective follow-up and recovery of loans by six private Debt
Collection Agents appointed to recover non-performing and written-off loans.

28
4.10 Credit Planning
Credit Planning- meaning and objective: Credit planning means estimating first the total
loan able resources that are likely to be available within the given period and then
allocation the dame amount various alternative uses in conformity with national plan and
priorities. Central bank has to take direct and actins role, firstly in creating or helping to
create the machinery needed to finance development activities all over the country, and
secondly in ensuring that the finance available flows in the directions intended.
Necessity of credit planning in context:
Demand for credit is much higher than its supply
Providing credit to the right person at the right time at the right quantity
Getting maximum output as a result of credit allocation
Ensuring the best of investment alternative available
Achieving declared objectives such as providing credit to priority sectors.
Credit planning at the macro level: The basic objective of credit planning at the macro
level is to have an estimate of the total resources available at the national level during the
budget year and then to ensure that these resources which consist deposit resources flow
to areas and sectors in consonance with objectives coins deposit resources and currency
components.
Credit planning at micro level: In ultimate analysis, credit budget at micro level is an
aggregation of the credit budgets of the individual banks put together. As matter of fact,
the macro level planner should indicate the thinking to the banks about the magnitude of
the macro plan. At the time of sending guidelines to the banks and asking them to prepare
their credit budget, the central bank should issue guidelines to banks indicating their
assessment of different industries.
This will obviously assist individual banks in preparing their credit plans but
unfortunately this is not being done in our country.
I At branch level:
Adherence to the policy guidelines of the head office and the supplementary
policy guidelines of the regional office.
Analysis of the command area.
Determination of the requirements of the incremental loan able funds.

29
 Allocation of the said funds to different sectors and client groups during the
budged period.
At regional level:
Analysis and settlement of the branch credit plan in a branch managers meeting
and in a democratic way.
Transmission of the regional credit plan to the head office.
At head office level:
Adherence to the policy guidelines of the central bank regarding
deployment of credit.
Correction of regional as well as sect oral imbalances if any.
Settlement of the credit plan of the concerned back for the budget year.
4.11 Lending Policy
Objectives of lending policy: Banking, in general, is a business activity requiring
professional skill while lending activity, in particular, requires more professionalism and
care. Successful banking business large depends on effective lending and for a
commercial bank, the objectives of having a lending policy usually includes among
others, the following:
1. Resource planning to match lending outlay.
2. Strategy to win over the nearest competitors.
3. Augment god-lending base with moderate risk involvement.
4. Increased profitability
5. Ensure balanced loan portfolio.
6. Quick disposal of loan portfolio
7. Development of efficient and capable loan personnel.
8. Building up market reputation.
9. And goodwill by satisfactory services to loan customers.
Factors to be considered whole farming a lending policy: As stated earlier, lending is a
very important activity of bank, which requires high quality technical skill and
professionalism. Successful lending operations to a great extent depend on the
formulation and implementation of an effective lending policy. The formulation of a
lending policy for an individual commercial bank requires sincere and honest
introspective analysis of various essential factors both internal and external. Some
factors have direct and immediate bearing on lending operations whole there are some
other factors with remote and indirect influence on the lending operations of the banks.

30
Any lending policy to be fruitful and effective must consider these factors which are
shown in the chart provided:

31
 Chart showing the factors to be considered while framing a lending policy of a bank:
Internal factors External factors
1 Capital adequacy 1 Location of the bank
2 Character, size, maturity, composition, 2 Present and potential condition of the
historical teen, future prospect and cost of national economy.
various sources of funds including
deposits. 3 Present and potential condition of the local
3 Fixed and other asset requirement. economy.
4 Level and working reserve requirements. 4 Present and potential condition of the
5 Liquidity requirements international economy.
6 Size of cash items in the process of 5 Numbers and condition of the borrowing
collection. business units.
6 Investment possibility in blue chips through
7 Deposit variability stock market.
7 Direction of the countrys monetary and
8 Deposit lending ratio fiscal policy.
9 Expected of earning requirements 8 Vastness of the economic sectors/activities
10 Extent of revolving character and to be finances.
historical 9 Vastness of the economic sectors/activities
11 Trend and future prospects of loans and to be financed.
advances. 10 Extent of technological changes in the
12 Systematic periodic review sand business practices of the present and
adjustment. potential borrowers to be covered.
13 Skills and competency of banks personnel. 11 Number and strength of other competing
14 Others lenders in the area of operation.
12 Extent of changes in the buying habits of the
consumers.
13 Extent of changes in the purchasing power
of the consumers.
14 Political and social environment
15 Extent of investment
16 Others
Steps required in framing a lending policy: As state earlier it is a technical action of the
bankers to develop a lending. Experiences as a banker and realistic forecaster maker the
banker capable in developing a useful lending policy.

However, bankers are required to cover some broad steps, such as the

32
 Following:
Demarcate market area, market share and define profit goals.
Determine the typed of loans that will best serve the bank in realizing ser market
area, market share and profit goals.
Arrange due legal sanctions from the appropriate authorities, i.e. central bank or
others.
Arrange proper and effective communication of the lending policy decision to loan
officers and others likely to be interested.
Arrange regular periodic review, updating and improvement of the policy to suit the
demand of time and situations.
Contents of a bank lending policy: An effective lending policy should contain broad
guidelines as to various types of issues likely to be faced in the process of bank lending.
The contents of lending policy may be different based on the development state of the
country, transaction behavior of the customers, size and location of the like. However,
usually, the contents of an averaged sized banks landing policy should include among
others the following:
I Lending budget
Total amount for a particular period
Maximum amount for a single case
Average amount of lending to be made per case
II Composition
Types of loan
By areas
By economic sectors and sub-sectors and industry mix
Investment loan
Production loan
III Periodicity
Call loans
Short term working capital loan
Intermediate term mixed loan
Long term investment loan
IV Documentation standards

33
 Application
Evidence of security
Loan agreement
Credit reports
V Acceptable securities
Criteria of acceptable security
Listing of acceptable security
Allowing margin to be made
Qualifications of becoming guarantors
VI Evaluating creditworthiness
Sources of credit information
Acceptable records, data and other useful information
Personal interview
Credit investment
Aspects to be covered-personal, financial, market, management etc
VII Lending authority
Sanctioning limits of various types of loans
Branch manager
Regional manager
Deputy General Manager
General Manager
Managing director
Board of directors
VIII Compensating balance
Right offsetting deposit balance for an outstanding loan
Method o9f computation of compensation balance
IX Risk coverage
Types of risk involved
Insurable risk
X Supervision and control

34
 Who supervises? Release process
Loan installments, release process
Report and action
XI Collection procedure
Repayment schedule
Reminders and circular letters
Personal visits
Collection through cheques
XII Loan account and records
Recording procedure to be followed
Loan profiles to be maintained
Statements to be provided
XIII Competition
Possible completion
Strengths and weaknesses
Methods of winning completion
Avoiding unhealthy competition
XIV Loan grading system
A=top grade system
B= good loans
C= marginal loans
D= Doubtful loans
E= likely to be bad loans
XV Procedures of handling problem loans
Criteria of identifying problem loans
Methods to be used for identification
Steps to be taken, id recoverable
Setting loan loss reserves
XVI Development of efficient loan personal
Loan man ratio to be idea

35
36
4.12 Types of Loans given ABL
All types of loan given by ABL are not available in the of ABL. The name of the loans and
advances are mentioned which are available in the Branch.
I Commercial Loan.
II Staff Loan.
III Consumer Credit.
IV Deposit Pension Scheme.
V Agrani Bank Ltd. (ABL) Pension Scheme.
VI Defense Certificate/Wage Earner Board/ National Investment Board/ ICB unit
Money.
VII Over Draft (OD).
VIII Others.
4.13 Rate of Interest for various Loans and Advances
The rates of interest for loan and advances available in the this branch are mentioned in the
following:
Serial No. Name Rate of Interest
01. Commercial Loan 16%
02. Staff Loan
House Building 5%
Transport 5%
Computer 10%
03. Consumer Credit. 16%
04. Deposit Pension Scheme 3% above of deposits interest rate

05. ABL Pension Scheme (10 Years) 3% above of deposits interest rate
06. ABL Pension Scheme (05 Years) 3% above of deposits interest rate
07. Defense Certificate/Wage Earner Board/ National 15%
Investment Board/ ICB unit Money
08. Over Draft (OD) 16%
09. House Building 16%
10. Loan others

37
4.14 Financial Performance up to 29/02/2015:
Agrani Bank Limited
On 29 February, 2015
Core in Taka
S. Particulars Target Target Target Gain Target Gain
No. on Fulfilled for Target fulfilled Rate
2012 upto 2013 per on against
31/12/1 Month 29/02/1 Target
3 5 on
29/02/15
01. Profit 1.50 0.97 1.25 0.10 0.12 60%
02. Deposit 75.00 40.82 60.00 1.598 48.03 109%
03. Loans & 7.00 5.14 6.50 0.1133 4.99 92.98%
Advance
04. Import
05. Export
06. Foreign 6.00 2.41 5.00 0.42 0.42 50%
Remittance
07. Non-interest 0.20 0.14 0.20 0.02 0.0091 22.75%
Income
08. Recovery of 0.15 0.03 0.18 0.02 0.01 25%
Classified
Loans
Cash 0.06 0.03 0.06 0.01 0.01 50%
Collection
Re-scheduled 0.08 0.01
Depreciation 0.09 0.04 0.0033
Others:
I Distributed Loan 4.99 core (General loan 3.26 core and Staff loan 1.73 core).
II Regular Branch Loan 4.80 core and Total Classified Loan 0.1821 core (18.21 lakh) Taka.
III Provision for Interest Suspense 7.48 core Taka.
IV Total Deposit Account 6045 and Loan Account 267.
V Total Deposit in Current A/C 5.17 Core Taka (10.76% of Total Deposit).
VI Total Deposit in Savings A/C 20.70 Core Taka (40.76% of Total Deposit).
VII Total Deposit in Permanent A/C 17.73 Core Taka (36.98% of Total Deposit).
VIII Total Deposit 48.03 Core Taka. 22.91 core Taka of this deposit is low interest deposit
which is 47.70% of total deposit. And 19.26 core Taka of this deposit is high interest
deposit which is 10.87% of total deposit.
IX In 2011, Total 0.84 Core Taka is distributed as consumer credit.

38
Interpretation:
Return on assets is an indicator of how profitable a company is. This ratio is used
annually to compare the business performance to its norms. The banks return on asset was
increasing from 1.12 to 2.23 in the 2010 to 2011. Then it fall 1.14 in 2014. It can be said
that PBLs earning capacity is not increasing year by year regularly.

4.15 Return on Equity (ROE):

The return on equity measures the return earned on the owners investment. Generally, the
higher return is the better off the owners.
Return on Equity=Net Profit after Tax/ Shareholders equity
Year 2011 2012 2013 2014 2015
Net Profit after tax 1,231.83 2,784.22 3,002.88 3,634.10 2699
Shareholders equity 8,799 14,139 19,744 22,094 26,038
Return on Equity 14.00% 19.70% 15.21% 16.45% 10.37%

Graphical Presentation:

Return on Equity
25.00%

20.00% 19.70%
15.00%
14.00% 15.21% 16.45%
10.00% 10.37%

5.00%

0.00% 2011 2012 2013 2014 2015

2008 2009 2010 2011 2012

Interpretation:
The return on equity ratio was decreasing from 2011 to 2015. That was decreased from
14.00% to 10.37%. This is not desirable. So, the management should work hard to
increase the return associated with equity. Though return on equity has slightly increased
in 2015 from preceding year, still it is significantly deviated from that of in 2011.

39
4.16 Price Earnings Ratio:
The price or earning (P/E) ratio is commonly used to assess the investor appraisal of share
value. The P/E represents the amount investors are willing to pay for each dollar of the
firms earnings. The higher the P/E ratio, is the greater the investor confidence in the
firms future. The price Earning (P/E) ratio is calculated as follows
Price Earnings Ratio=Market price per share of common stock/Earning per share
Year 2011 2012 2013 2014 2015
Market price per share 53.98 65.30 94.45 44.50 37.00
of common stock
Earning per share 8.66 5.51 6.90 3.88 2.88
Price Earnings Ratio 6.23 11.85 13.69 11.47 12.85

Graphical Presentation:

Price Earnings Ratio

16
14 13.69
12.85
12 11.85 11.47
10
8
6 6.23
4
2
0 2011 2012 2013 2014 2015
2008 2009 2010 2011 2012

Figure : Price Earnings Ratio

Interpretation:
It measures the level of price that the investors are paying for per taka of earnings offered
by the bank. From the graph I have seen that in year 2011 the investors has paid
maximum amount of price for per unit of earnings in which the bank issued its share in
the market. In 2011 to 2015 it is increase. This is good sign for the Bank.

40
4.17Credit and Lending Activities
Net Loan & Advances: Year (2011-2015)

2011 2012 2013 2014

2015

Interpretation: From the above table and graph, it is seen that total loans and advances
of Agrani Bank Ltd. have been increasing every year. This growth rate is a good sign for
the country because it helps to increase in total investment of the country.

Loan & Advances Matrix: On 2015.

Interpretation:
From the above pie chart, it has been observed that largest portion of loan is given on
general loan and 2nd largest portion of loan is given on cash credit. But we know that
development of a country depend on industry of that sector. So it should give
concentration on giving loan in investment sector.

41
Total Classified Loans:

2011 2012 2013 2014

2015

Interpretation:
From the above graph, it is seen that Total classified loans of Agrani Bank Ltd. was
increased after 2011 and finally after 2014 it started decreasing in 2015, it is 12.88. It
good sign for ABL. It indicates ABL has gained efficiency in Credit and Lending
activities.
Net Classified Loans:

2011 2012 2013 2014

2015

Interpretation:
From the above graph, it is seen that net classified loans to net loans of Agrani Bank Ltd.
had started decreasing after 2011 in remarkable amount. In 2015, it is 3.13.It good sign
for ABL. It indicates ABL has gained efficiency in case of recovery of classified loan.

42
4.18 Graphical Presentation of Performance (ABL)

43
44
45
46
4.19 Investment Performance of ABL

2011 2012 2013 2014 2012 2013 2014 2015

2015
Source: ABL Annual Report 2015

In Investment Sector, ABL is very much successful. In 2011 the amount of investment
was 149.38 crore Taka. In 2012, the investment was grown by 6 percent which was
158.84 crore taka. In 2013, it was 282.09 crore taka after growing to 78 percent, in 2014 it
grew 16 percent & the amount was 323.03 crore taka. During the year 2015, the amount
of investment of ABL was 771.83 crore taka which was grown by a large amount than the
previous year having a percentage of 139.

47
4.20 Key Financial Information

48
49
4.21 SWOT Analysis
SWOT analysis is the detailed study of an organizations exposure and potential in
perspective of its strength, weakness, opportunity and threat. This facilitates the
organization to make their existing line of performance and also foresee the future to
improve their performance in comparison to their competitors. As though this tool, an
organization can also study its current position, it can also be considered as an important
tool for making changes in the strategic management of the organization.
Strengths:
Agrani Bank Ltd has already established a favorable reputation in the banking
sector of the country. It is one of the leading commercial banks in Bangladesh.
The bank has already shown a tremendous growth in the profits and deposits
sector.
Agrani Bank Ltd has already achieved a high growth rate accompanied by an
impressive profit growth rate. The number of deposits and the loans and advances
are also increasing rapidly.
Agrani BankLtd. has an interactive corporate culture. The working environment is
very friendly, interactive and informal. And, there are no hidden barriers or
boundaries while communicate between the superior and the employees. This
corporate culture provides as a great motivation factor among the employees.
Agrani Bank Ltd. has the reputation of being the provider of good quality services
to its, potential customers.

Weakness:
The main important thing is that the bank has no clear mission statement and
strategic plan. The banks not have any long-term strategies of whether it wants to
focus on retail banking or become a corporate bank. The path of the future should
be determined now with a strong feasible strategic plan.
The bank failed to provide a strong quality-recruitment policy in the lower and
some mid-level position. As a result the services of the bank seem to be dues in
the present days.
Some of the job in Agrani Bank Ltd has no growth or advancement path. So lack
of motivation exists in persons filling those positions. This is a weakness of
Agrani Bank Ltd that it is having a group of unsatisfied employees.

50
Opportunities:
In order to reduce the business risk, Agrani Bank Ltd has to expand their business
portfolio. The management can consider options of starting merchant banking or
diversify into leasing and insurance sector.
The activity in the secondary financial market has direct impact on the primary
financial market. Banks operate in the primary financial market. Investment in the
secondary market governs the national economic activity. Activity in the national
economy controls the business of the bank.
Opportunity in retail banking lies in the fact that the countrys increased
population is gradually learning to adopt consumer finance. The bulk of our
population is middle class. Different types of retail lending products have great
appeal to this class. So a wide variety of retail lending products has a very large
and easily pregnable market.
In addition of those things, Agrani Bank Ltd can introduce special corporate
scheme for the corporate customer or officer who have an income level higher
from the service holder. At the same time, they can introduce scheme or loan for
various service holders. And the scheme should be separate according to the
professions, such as engineers, lawyers, doctors etc.

Threats:
All sustain multinational banks and upcoming foreign, private banks posses
enormous threats Agrani Bank Ltd. If that happens the intensity of competition
will rise further and banks will have to develop strategies to compete against an on
slough of foreign the banks.
The default risks of all terms of loan have to be minimizing in order to sustain in
the financial market. Because default risk leads the organization towards to
bankrupt. Agrani Bank Ltd has to remain vigilant about this problem so that
proactive strategies are taken to minimize this problem if not elimination.
The low compensation package of the employees from mid-level to lower level
position threats the employee motivation. As a result, good quality employees
leave the organization and its effects the organization as a whole.

51
4.22 Findings of the Study
During the internship program the following findings are obtained:

1. Trends of Operating profit in the year of 2013, ABL made a profit Tk. 82.24
corore. In 2014 the profit increased to 86.11 crore Tk. During 2014, the profit
increased to 102.80 crore Tk. The highest profit was made by ABL in 2015 which
was 225.51 crore Tk.
2. Investment performance 2011 Tk. 149.38 crore to 2014 Tk. 771.83 crore per year
increased.
3. Return on asset In 2011, the return on asset was2.34%. In 2012, the ROA was
2.38%. During the year 2013, the ROA rose to 2.56% and in 2014, the return on
asset is 2.18.%.
4. In 2013 the total operating income is 1,599,188,280 and in the year of 2015 it is
increase 3,270,904,015.
5. The loans and advances of the Bank posted an increase by about 5 percent to Tk.
1545.71 crore in 2015 over Tk. 1474.31 crore in 2014
6. Many projects are sanctioned loan due to influence of political and pressure
group.
7. Sometimes the amount of loan sanction is more than that is required by the project
because of over invoicing from the part of sponsors.
8. Lack of eagerness to devote themselves for bank because of lower benefits is
given to employees.
9. Amortization facilities are not healthy.
10. Inadequate to social cost and benefits.

52
 CHAPTER FIVE
Recommendation & Conclusion

53
5.1 Recommendations
It is very difficult to give any recommendation about Industrial Investment Analysis of
ABL because I am not an efficient banker. As I have worked there so I noticed some
drawbacks in the daily operations of ABL. However, as per as I understand, I can give
some suggestions that how to overcome the existing problems:
1. Project Appraisal technique should strictly be followed through the loan sanction
process.
2. Project Appraisal manual should be up-dated.
3. ABL should establish a central database for its project appraisal system.
4. Relevant and accurate data about project should be collected.
5. Persons involved in project appraisal should have more expertise and practical
knowledge.
6. In analyzing the viability of a project, market of the products or services and
management should rigorously be analyzed.
7. The time of loan sanction should be reduced, it should not be more than 20-30 days.
8. Central observation committee can be established to analyze, evaluate and solute loan
recovery.
9. Over invoicing should be checked and detected by expertise. The real price of
machinery should be found out by using various sources.
10. The entire department should be well informed regarding their goal and objectives.
11. It is essential to execute company objective into individual target.
12. There must be clear allocation of responsibilities, authority and accountability.
13. ABL should introduce more promotional activities.
14. The bank should take initiative to develop an effective research and development
centre to get innovative ideas to capture the competitive market.
15. The nepotism by the high officials and political influence should be stopped

54
5.2 Conclusion
The banking sector of Bangladesh is passing thorough a tremendous reform under the
economic deregulation and opening up the economy. Currently this sector is becoming
extremely competitive with the arrival of multinational as well as emerging banks and
technological infrastructure, effective credit management, higher performance level and
utmost customer satisfaction. Most of the banks of Bangladesh are offering a wide array
of financial services including new types of loans and advances and some whole new
services are lunched every year. Agrani Bank Ltd. (ABL) is also discovering new avenues
to reach its goal. It is a state owned bank. For this reason, it always tries to go to the
peoples heart through various schemes. It should follow a mix lending policies designed
to improve the quality of its portfolio and reduce its risk exposure so that in near future
when competition among banks will serve more it can stand with its own entity.
Now ABL is operating its business successfully in this country. The success has been
resulted from the prediction, commitment and dynamic leadership of its management. For
more success, ABL has to consider the behavioral issues of this banks customers. By
proliferation of new advance service expending use of automated equipment and
electronic transfer of financial information, ABL can be a truly fascinating institution in
the near future. The institutional future of ABL depends on its ability to achieve a
substantially higher recovery ratio and profitability in future. And this achievement will
help ABL to reach its expected goal. Though ABL has some drawbacks, the contribution
of ABL after Liberation in accelerating the countrys economy and rehabilitation of
industrial sectors cant be ignored.

55
 References:
Books:
i) Khan, M, Y and Jain, P.k.(2014), Financial Management, 6 th Edition, Tata
McGraw HillEducation Private Limited, New Delhi.
ii) Islam, M.N.(2011), Research Methods, 2nd Edition, Mullick & Brothers,
Dhaka New Market, Dhaka-1205.
iii) Sharpe, William F., Alexander J., Bailey V. (1978), Investment6 th
edition ,published by prentice
iv) Dr.R. M. Debnath (1996) Business of Banking(Lotus Publishers, 1st Ed).
v) Government of Bangladesh , Ministry of Finance .Bangladesh Economic
Review.

Annual Report:
i) Annual Report of Agrani Bank Limited (2011-2015)
Others:
i) Previous survey reports of Agrani Bank Limited.
ii) Different project appraisal report of ABL
iii) Manuals of different departments of Agrani Bank Limited.
iv) Class hand notes.
Website:
i) www.abl.com.bd
ii) www.wikipedia.org
iii) www.google.com
iv) www.businessdictionary.com
v) www.banglapedia.org
-

56