CURRENT DEPOSIT ANALYSIS OF CITIZEN

BANK INTERNATIONAL LIMITED

A Project Work Report

Submitted by:

Padam Prasad Pandeya

T.U. Regd.No.:7-2-279-437-2016

Roll No.: 2790050

Submitted to:

The Faculty of Management,

Tribhuwan University

Kathmandu

In partial fulfillment of the Requirement for the Degree of

BACHELOR OF BUSINESS STUDIES (BBS)

Kathmandu, Nepal

2020
 DECLARATION

The following project report entitled “CURRENT DEPOSIT OF EVERST BANK

LTD.” Was prepared under the guidance of Mr. Raju Thapa in a partial fulfilment of
the requirement of the degree of Bachelor of Business Studies(BBS) at faculty of
management, The Tribhuwan University. This is my original work and I have not to
submitted it earlier elsewhere.

………………………

Padam Prasad Pandeya

Koteshwor Multiple Campus

Kathmandu

i
 SUPERVISOR RECOMMENDATION

The project work report “Current deposit of CITIZEN BANK INTERNATIONAL

Limited” submitted by Padam Prasad Pandeya of Koteshwor Multiple Campus,
Koteshwor, Kathmandu in prepared under my supervision as per the procedure and
format requirement laid by the faculty of management, Tribhuwan University as
partial fulfillment of the requirement for the award of degree of Bachelor of Business
Studies (BBS). I, therefore recommend the project work report for evaluation.

……………………..

Mr. Raju Thapa

Koteshwor Multiple Campus

Date: ………………

ii
 ENDORSEMENT

We hereby endorse the project work entitled “Current deposit of CITIZEN BANK
INTERNATIONAL” submitted by Padam Prasad Pandeya of Koteshwor Multiple
Campus, Koteshwor Katmandu, impartial fulfillment of requirement for award of the
Bachelor of Business Study (BBS) for external evaluation.

………………………… ……………………..

Mr. Prakash Pokharel Mr. Govinda Bahadur Karki

Head of Research Department Campus Chief

Date: ……………… Date: …………………

iii
 VIVA-VOCE SHEET

We have conducted the viva-voce examination of the project work presented

by
Padam Prasad Pandeya

Entitled:
CURRENT DEPOSIT OF EVERST BANK LIMITED

And found the thesis to be the original work of the student and written
according to the prescribed format. We recommend the thesis to be accepted as
partial fulfillment of the requirements for the degree of Bachelor of Business
Studies(BBS).

Viva-voce committee:

………………………………

Head of Research Department

............................ .....................................

Member (Report Supervisor) Member (External Expert)

Date..........

iv
 ACKNOWLEDGEMENT

I would like to express my sincere gratitude to my supervisor Mr. Raju Thapa for
constantly motivating and encouraging me to enrich my expertise in grasping the
knowledge and understanding of pre-requisites and report writing.

I would like to acknowledge all my lecturers and specially head of research

department Mr.Prakash Pokhrel, campus chief Mr. Govinda Bahadur Karki and
Mrs. Mamata Pandey for the knowledge they have impacted in me and all the
faculty members of Koteshwor Multiple Campus for their support and co-operation
during the preparation of this study.

I would also like to acknowledge all the help and support provided by my friends and
colleagues while preparing this report.

……………………..

Padam Prasad Pandeya

Koteshwor Multiple Campus

v
 TABLE OF CONTENTS

DECLARATION.......................................................................................................................i
SUPERVISOR RECOMMENDATION....................................................................................ii
ENDORSEMENT....................................................................................................................iii
VIVA-VOCE SHEET..............................................................................................................iv
ACKNOWLEDGEMENT.........................................................................................................v
TABLE OF CONTENTS.........................................................................................................vi
LIST OF TABLES.......................................................................................................................viii
LIST OF FIGURES.......................................................................................................................ix
ABSTRACT..............................................................................................................................x
ABBREVIATIONS..................................................................................................................xi
Chapter Ⅰ...................................................................................................................................1
INTRODUCTION....................................................................................................................1
1.1 Background of Study.......................................................................................................1
1.2Profile of the CITIZEN BANK INTERNATIONAL Limited..........................................2
1.3 Statement of problem......................................................................................................4
1.4 Objectives of the study....................................................................................................4
1.5 Rationale of Study...........................................................................................................5
1.6 Limitations of Study........................................................................................................6
1.7 Report structure...............................................................................................................6
 Introduction...............................................................................................................6
 Result and analysis....................................................................................................7
 Summary and conclusion..........................................................................................7
1.8 Literature Review............................................................................................................7
1.9 Methodology...................................................................................................................8
1.9.1 Introduction..............................................................................................................8
1.9.2 Research Design.......................................................................................................9
1.9.3 Population and Sample.............................................................................................9
1.9.4 Nature and Source of data........................................................................................9
1.9.5 Data collection.........................................................................................................9
1.9.6 Data Analysis Tools.................................................................................................9
CHAPTER Ⅱ...........................................................................................................................11
RESULT AND ANALYSIS...................................................................................................11

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 2.1 Concept.........................................................................................................................11
2.2 Data Presentation and Analysis.....................................................................................11
2.3 Data Presentation..........................................................................................................12
2.4 Analysis of Result.........................................................................................................21
2.4.1 Data Analysis of Current Deposit in CITIZEN BANK INTERNATIONAL Limited
........................................................................................................................................22
2.4.2 Data analysis of Percentage Current Deposit in EBL.............................................22
2.4.3 Data Analysis of Trend of Current Deposit and Investment...................................22
2.4.4 Data Analysis of Trend of Current Deposit and Total Deposit...............................23
2.4.5 Data Analysis of Trend on Current Deposit, Total Deposit and Investment...........23
2.5 Finding..........................................................................................................................24
CHAPTER Ⅲ..........................................................................................................................25
SUMMARY AND CONCLUSION........................................................................................25
3.1 Summary.......................................................................................................................25
3.2 Conclusion....................................................................................................................26
BIBLIOGRAPHY...................................................................................................................27
APPENDIX A.............................................................................................................................28
APPENDIX B.........................................................................................................................29
APPENDIX C.........................................................................................................................30
APPENDIX D.........................................................................................................................31

vii
 LIST OF TABLES

Table 1: Current Deposit of EBL.................................................................................12

Table 2: Percentage in Current Deposit........................................................................14
Table 3: Trend of Current Deposit and Investment......................................................16
Table 4: Trend on Current Deposit and Total Deposit.................................................18
Table 5: Trend on Current Deposit, Total Deposit and Investment.............................20

viii
 LIST OF FIGURES

Figure 1: Current Deposit of EBL................................................................................13

Figure 2: Percentage of Current Deposit Collection from Institutions.........................15
Figure 3 :Percentage of Current Deposit Collection from Individual..........................15
Figure 4: Percentage of Total Current Deposit Collection...........................................16
Figure 5: Trend of Current Deposit and Investment.....................................................17
Figure 6: Trend on Current Deposit and Total Deposit................................................18
Figure 7: Relationship between current deposit and total deposit................................19
Figure 8: Trend of Current Deposit, Total Deposit & Investment...............................21

ix
 ABSTRACT
The principle of co-operation, all sociability and mutual aid, the progress of organic
life, the improvement of the organism, and the strengthening of the species becomes
utterly incomprehensible. The rational for the establishment of District Central Co-
operative Banks should be an intermediary agency between the primary credit society
with rural bias and the provincial Co-operative Bank with urban bias. Deposits are the
life blood of a banking institution, including co-operative banks, as they constitute the
chief source of funds to undertake lending operations. The banks offer a number of
deposit schemes to the public which include fixed deposit, saving deposit, current
deposit and the like. Each and every District Central Co-operative Bank does not
depend on its internal sources alone. This study attempts to analyses the trend and
growth of various types of deposits collected by the CITIZEN BANK
INTERNATIONAL LTD.

x
 ABBREVIATIONS

ATM Automated Teller Machine

Ltd Limited
NRB Nepal Rastra Bank
Pvt. Private
Rs. Rupees
C.D Current Deposit
C.T Current Trend
NEFT national electronic funds transfer
RTGS real time gross settlement
EBL CITIZEN BANK INTERNATIONAL Limited
ABBS Any Branch Banking Service
PNB Punjab National Bank
IDRBT Institute for Development & Research in Banking Technology
NICCI Nepal India Chamber of Commerce & Industry
PSTN Public Switched Telephone Network
ADSL Asymmetric Digital Subscriber Line
F/Y Fiscal Year
Etc. Et cetera
& And

xi
 Chapter Ⅰ

INTRODUCTION

1.1 Background of Study

Current Deposit is an account in which there is no limit on the number of transaction

that can be done in the day and are therefore also referred to as transactional account.
This type of accounts is held by neither for the purpose of investment nor for the
purpose of saving but only for the convenience of the business as these account is the
most liquid type of accounts. Banks don’t pay any interest on the amount line in these
types of deposit and in some case also charge a small fee for the service they provide.
These types of deposit are usually opened by business as their numbers of transactions
are on the highest side.

In deposit terminology, the term Current Deposit refers to a deposit to a bank account
or financial institute without a specific maturity date. These types of current deposit
generally only earn demand deposit interest. A Current Deposit would often be made
into a bank or other financial institutes account in the local currency. The deposit
would then generally be made available to the customer for withdrawal at any time
and without any early withdrawal penalty. Funds are topically made immediately
available to the customer for withdrawal by writing to the customer for withdrawal by
writing a check. Such current deposit accounts are generally used for businesses that
have a need for issuing checks to pay employee salaries and bonuses, as well as to
provide cash for inventories and others such business expenses. The banks or financial
institutions where the Current Deposit account is held usually payout interest on the
funds periodically, such as monthly or quarterly.

There are many benefit of having current deposit account such as segregate business
finance from personal finance. If a customer opening separated current account in
which business income and expenses are recorded, helps in bringing about a
distinction of what pertains to the business and what pertains to the personal finance
of the proprietor. This not only helps in better financial planning on the personal front
but also help in portraying and exact picture of the business at any point in time. A

1
Current Deposit account by its very nature offers added benefits when compare to a
personal saving account. With increasing competition, banks are now ready offer
value-added service no extra cost to current account holders. As a result, feature like
24 hours banking doorstop banking, internet banking and mobile alert service come
inbuilt with most current account kits in addition, the account holder can also enjoy a
certain number of fee pay order/demand drafts and facility to transfer funds instantly
using NEFT/RTGS etc. Another important benefit of having a current deposit is that
one can easily able overdraft facilities when needed. This means that the account
holder can overdraft the balance in his account on a temporary basis to plug any
shortfall in funds. A normal saving account does not have the facility of overdraft. A
Current Account, can, therefore, help in meeting your need for finding in the short
term.

1.2 Profile of the citizen bank international Limited

Catering to more than 10 lacs customers, CITIZEN BANK INTERNATIONAL

Limited (EBL) is a name you can depend on for professionalized & efficient banking
services. Founded in 1994, the Bank has been one of the leading banks of the country
and has been catering its services to various segments of the society. With clients from
all walks of life, the Bank has helped develop the nation corporately, agriculturally &
industrially.

CITIZEN BANK INTERNATIONAL Limited offers a wide range of product and

service designed to make banking easier and to match each and every customer's
requirement. This account is non-interest bearing account bank are offering various
flexible payment methods to allow customers to distribute money directly to others.
Bank provide internet use login for this account in case for single signature. CITIZEN
BANK INTERNATIONAL Limited provided by various services in current account
or deposit such as bank provided by free check books, free monthly statement,
unlimited withdrawal, extended banking hour, 365 days banking, ATM card, and all
branches of EBL each connected through ABBS (Any Branch Banking Service)
which enables to withdraw and deposit cash from any of the branch.

2
Punjab National Bank (PNB), our joint venture partner (holding 20.03% equity) is the
largest nationalized bank in India having presence virtually in all important centers.
Owing to its performance during the year 2012-13, the Bank earned many laurels &
accolades in recognition to its service & overall performance. Recently, PNB was
awarded with "IDRBT Banking Technology Excellence Award" under Customer
Management & Intelligence Initiatives. The Bank also bagged "Golden Peacock
Business Excellence Award 2013" by Institute of Directors. Similarly, the Bank was
recognized as 'Best Public Sector Bank' by CNBC TV 18. The bank has now more
than 7000 branches and 9000 (as on 22nd Dec 2020) ATMs spread all across the India.
As a joint-venture partner, PNB has been providing top management support to EBL
under Technical Service Agreement.
CITIZEN BANK INTERNATIONAL Limited (EBL) provides customer-friendly
services through its wide Network connected through ABBS system, which enables
customers for operational transactions from any branches. The bank has 98 Branches,
124 ATM Counters, 7 province offices, 3 extension counter & 28 Revenue Collection
Counters and more than 9000 payout agents across the country making it a very
efficient and accessible bank for its customers, anytime, anywhere.

The bank has been conferred with the "Best Managed Commercial Bank" by ASIAN
PAINT NEWBIZ Award 2013. The bank adjudged as "Number 1 Bank" under
CAMELS (along with Customer Base & Branch Network) rating conducted by
KAROBAR national daily (a leading business media house of Nepal). The bank has
been conferred with “Bank of the Year 2006, Nepal” by the Banker, a publication of
financial times, London. The bank was bestowed with the “NICCI Excellence award”
by Nepal India chamber of commerce for its spectacular performance under finance
sector.

EBL was one of the first banks to introduce Any Branch Banking System (ABBS) in
Nepal. EBL introduced Mobile Vehicle Banking system to serve the segment deprived
of proper banking facilities through its Birtamod Branch, which was the first of its
kind. EBL introduced branchless banking system first time in Nepal to cover
unbanked sector of Nepalese society through biometric machine. EBL is first bank
that has launched e-ticketing system in Nepal where customers can buy yeti airlines
ticket through internet. EBL introduced online payment of Mobile/ PSTN/ ADSL/

3
NCELL bill or from the counter as well. EBL is the first bank to introduce agro-
specialized branch "KRISHI UDHYAM BIKASH SAKHA" at Rajbiraj. EBL
introduced Cash Deposit Kiosk for the first time in Nepal through which the
Customers can deposit Cash conveniently.

1.3 Statement of problem

As we know that the main objectives of any business organizations e.g. Bank is profit
maximization. Deposit mobilization is the key factor to attain this objective: therefore,
if the bank fails to employ its funds suitably it is not possible to maximize profit. A
bank has to make decisions with a framework of statutory requirements of credit
regulation by center bank, as well as the national objectives that are determined in the
matter of the provision of credit from time to time.
Through the banking system is making much progress, the progress has been set up
with the problems and hindrances. Another pressing problem is under developed
country, lack of banking habit in people. Many people are under the poverty line.
Many people are not literate so people are not conscious about the banking system and
do not know the importance of bank. Bank concentrates only in the cities so that the
villages have to take a loan from money Landers at a high rate of interest. Most of the
people keep their saving idle or give it to others to use it in greed of more interest.
 What is the impact of current deposit?

1.4 Objectives of the study

The main objectives of the study are to how to collect of the current deposit in the
CITIZEN BANK INTERNATIONALs Ltd and their effect of investment. There is no
doubt that the role of commercial bank is significant in the development of the
country. CITIZEN BANK INTERNATIONAL or commercial banks help in the
development of the country by providing current deposit for necessary sector. The
basic objective of this study is to analyze the current deposit of CITIZEN BANK
INTERNATIONAL Ltd and the specific objective of this study are as follows: -

4
  To analyze the trend of current deposit in CITIZEN BANK
INTERNATIONAL Ltd.
 To examine the effect of current deposit on investment in EBL.
 To find out the deposit mix.
 To analyze the cost of deposit.
 To analyze whether the deposit is being properly utilized or not.

1.5 Rationale of Study

Collection is the one of the essential and main functions where the whole banking
business depended. Thus, a study on commercials bank and especially in their
collection and investment practices carries a great significance to various groups but
in particular is directed to a certain group of people or organizations.

This study is related with position of current deposit and with impact of investment in
CITIZEN BANK INTERNATIONAL Limited. There is a need of growing linkage
among different segments of the banking systems, Shareholders, public and co-
operative firms. This all are responsible factor of saving mobilization in any
organization. No Business can run smoothly without proper management of resource.
Therefore, aim of this research is to study about the position of current deposit and
with impact of investment.

This project report study on current deposit position, general background, investment
trend and others information in CITIZEN BANK INTERNATIONAL Limited. So this
study useful or helpful on investors, shareholders, stake holders, student, government
bodies, management bodies of bank, customers, financial agency, Broker etc. because
this project works report provide the necessary information provided.

 A study on commercials bank and especially in their collection and investment

practices carries a great significance to various groups but in particular is
directed to a certain group of people or organizations.
 The aim of this research is to study about the position of current deposit and
with impact of investment.

5
  This study is useful or helpful on investors, shareholders, stake holders,
student, government bodies, management bodies of bank, customers, financial
agency, Broker etc. because this project works report provides the necessary
information provided.

1.6 Limitations of Study

The limitations of the study are those characteristics of design or methodology that
impact in influenced the interpretation of the findings from this research. They are the
constraints on generalize application to practices and utility of findings that are the
result of the ways in which you initially chose to designed the study and the method
used to establish internal and external validity. An effort has done for avoiding error
while collecting, analyzing and interpreting the data. Every research has to conduct
within certain size. So limitations of this research are follows:

 This project work report only used secondary data in EBL.

 This project work report study only current deposit in EBL.
 On the course of the study at least three fiscal’s year are used only.
 This study only valuable for related to EBL.
 The study unbiased but resource and limited time period.

1.7 Report structure

The report has found to be very difficult if it has not separated into various heads.
For our convenience, the entire thesis has been segregated into three parts. Which are
as follows:

The whole study is divided into three different chapters.

 Introduction
This chapter describes the background of the study. It has served orientation
for reader to know about the basic information of the research area, various
problem of the study, objectives of the study, scope of the study, limitation of

6
 the study and chapter plan of the review of literature it states the theoretical
review different book, research paper and thesis report. Research method in
includes research design, population and sample, sources of data analysis
procedure.

 Result and analysis

This section of the research helps to determine what it is that you found out
and how ho present this data in structured and coherent manner. This chapter
analyzed the data related with study and present the finding of the study and
also commend briefly on them. Data processing, data analysis and
interpretation are given in this chapter and there is use of techniques relating
such as ratio, descriptive, diagram and so forth.

 Summary and conclusion

Summary and conclusion is the chapter of the report. On the basis of the result
from the data analysis, the researcher concludes about the performance of the
concerned organization in term of liquidity management. This chapter is the
devoted to the summary of research, conclusion derived on the basis of data
analyzed and the recommendation for improvement to the concerned
organization.

1.8 Literature Review

Most are aware that it is a process of gathering information from other source and
documenting it, but few have any idea of how to evaluate the information, or how to
present it. A literature review can be precursor to the introduction of a research or it
can be entire paper in itself acting as the first stage of large research projects and
allowing the supervisor to ascertain that the student is the correct path. Prior to this
study, the several researchers have found various studies relevant subject matter is
reviewed which are as follows:

Saud, PB (2017), conduct a study on the title "A study of Current Deposit of Century
Bank Ltd" the basic finding of this study was that the bank should adopt efficient and

7
latest market strategy to make their transaction more capable as well as fulfill growing
demand of new financial service facilities.

Bhatta, G (2017) has conducted on "Financial Performance of EBL" to find the

financial performance of this bank, to determine risk and return pattern, to find the
distribution of dividend for shareholder of this bank. The bank has high cash and bank
balance to deposit ratio that means high refunding capacity of collect deposit. The
profitability ratio of the EBL is not in a sufficient level. in this report suggest to
improve its profitability it should reduce its operating expenses, proper utilization of
its available resources, effective mobilize of owners’ equity in productive sector of
that it can earn profit.

Rana, N (2014), in has conducted on "Collection Policy of Cooperative in Nepal" has

made an effort to examine the collection policy of this study concluded that efficient
utilization of resources is important than the collection of the resources. Lowest
investment means lowest capital formation which hampers the economy development
of the people and the nation. So this study recommended that cooperative give
emphasis effective utilization of resources.

1.9 Methodology
1.9.1 Introduction

The rationale behind the study is to evaluate and assess the current deposition position
CITIZEN BANK INTERNATIONAL Limited. Thus, this chapter includes those
methods and techniques used for finding out a fore said purpose.
Research methodology refers to the various sequential steps to he adopted by a
researcher in studying a problem with certain objective in view. It is a way to
systematic solve the research problem it may be understood as a science of studying
how search is done scientifically. Includes the various steps that are generally adopted
by a researcher studying his/ her research problem along with the logic behind them, it
would be appropriate are in sequential order which study determined by the particular
problem at hand therefore, this study aims at analyzing and interpreting the purpose of
current deposit of CITIZEN BANK INTERNATIONAL limited. This chapter focuses

8
and deals with the following aspects or methodology. – Nature and Sources of data,
data collection and Data analysis tools.

1.9.2 Research Design

Research design is the plane, structure and strategy of investigation envisioned in

order to obtain answers to research queries and to control variances it enables the way
of research providing the tools and technique for the data collection and analysis and
sampling plan to be followed. Generally, research design describes the general plan
for collecting, analyzing and evaluating data after identifying. Mostly secondary data
and information to be collected, evaluated, verified and synthesized to reach a
conclusion. To achieve the objective of this study descriptive annual report of
different fiscal year of concerned EBL the study evaluates the current deposit of
CITIZEN BANK INTERNATIONAL limited.

1.9.3 Population and Sample

In Nepal there are twenty-seven licensed commercial bank are running at now. All 27
commercial banks will consider as the total population. Out of them this study will
concern with one bank as sample. For this study, CITIZEN BANK
INTERNATIONAL Limited has been selected as sample

1.9.4 Nature and Source of data

The study is conducted on basis of secondary data. The data relating to the investment
deposit and advance assets and directly obtained from the balance sheet and profit and
loss account of the concerned banks annual report. Supplementary data information is
collected from number of authoritative source like a website etc.

1.9.5 Data collection

Data are the major parts of each types of the study. The most part of essential data has
been collected by the secondary sources. All related data are gathered as per the
objective determine in this report. The data are there of deposit and Investment
condition of current deposit. The data availed sources are internal records, financial
statement, balance sheets, annual reports and booklets of the EBL.

9
1.9.6 Data Analysis Tools

Data obtained from the, various sources cannot be directly used in their original form
further they need to be verified and simplified for the purpose of analysis. Data
information, figure and facts so obtained need to be checked, rechecked edited and
tabulated for computation. According to the nature of data, they have been inserted in
meaningful tables, which have been shown in annexes. Homogenous data have been
sorted in one table and similarly various tables have been prepared in understandable
Manner odd data excluded from the table. Data analysis tools are given follows:

 Table
 Graph
 Diagram
 Pie chart

10
 CHAPTER Ⅱ

RESULT AND ANALYSIS

2.1 Concept

This chapter deals with the analysis and interpretation of data following the researcher
methodology dealt in the chapter. In the course of analysis, data gathered from the
various sources have been inserted in the tabular form according to 'heir' homogenous
nature. The various tables prepared for the analysis purpose have been shown in
annexes. Using financial and statistical tools, the data have been analyzed the result of
the analysis has been interpreted keeping in mind the conventional standard with
respect to ratio analysis, directives of NRB and other factors while using other tools.
Moreover, financial performance of the sampled banks has especially been analyzed
in cross-sectional manner. Specifically, the chapter includes analysis and
interpretation of the following:

2.2 Data Presentation and Analysis

All the data required for objective of study are presentation in systematic and effective
manner. The following presentation will possible or supporting the statement.
CITIZEN BANK INTERNATIONAL Limited understands that people financial
needs vary. So, efforts are made to reach out to as many customers as possible in as
many ways as it can. This is reflected in the portfolio of services available to the
customer with its unique features designed to satisfy particular requirement.
Ultimately, the bank focus to help its customers in many ways from ordinary days to
day needs to complex life changing decisions.

11
Among the various objectives of the study one was to examine whether the depositors
were satisfied or not by the service provided by bank for this purpose, depositors of
the bank were personally interviewed add a questionnaire was given to be fulfill by
them. Presentation and analysis of data is very important stage of research study. Its
main purpose is to change the unprocessed data into understandable form it is the
process of organizing the data bye tabulating and then placing that data in presentable
form by using various tables, figures and source. The main purpose of the objective is
to assess the fixed deposit management in the bank.

2.3 Data Presentation

There is one type of current deposit to the secured of demand deposit in the EBL. Data
can be present in various forms depending in the type of the data collection. A
frequency distribution is a table showing how often each value of the variable in
question occurs in a data set. A table is used summarize, categorical or numerical data.
Now present the data:

Table 2.3.1:
Current Deposit of EBL

Years Current deposit (in Million) Changing trend (in Million)

Institutions Individual Total Institutions Individual Total
2017/18 8,491 903 9,394 668 47 715
2018/19 8,834 658 9,492 343 (245) 98
2019/20 10,756 365 11,121 1922 (293) 1629
Source: Annual report of CITIZEN BANK INTERNATIONAL Limited. (2017/18 to
2019/20)

The above table no 1 represent the position of current deposit types of over different
years. Deposit is the main sources bank that can be clearly identified from the above
tables. Commercial bank like CITIZEN BANK INTERNATIONAL limited generally
yields profile playing with deposit fund from the Institutions and Individuals. As the
amount of individual deposit of the bank decreased in the fiscal year 2018/19 and
2019/20. The amount of institutions deposit of the bank has increased in the fiscal
year 2017/18 and then increased. Total current deposit is increased in the years
2018/19 and 2019/20. As the amount of deposit has the linear trend it reflects the bank

12
has been very successful in winning the faith of its customers. Besides this it
represents that the bank is being succeeded on wining market wide pride.

Therefore, we can see the deposit in CITIZEN BANK INTERNATIONAL limited is

in increasing in linear trend. Though the amount of current deposit increasing at
growing rate exert in terms of percentage. According to above table the total current
deposit of institutions in year 2017/18 is Rs 8491 Million and in year 2018/19 it is
increased to Rs 8834 Million and in years 2019/20 this amount will happen Rs 10756
Million. The total current deposit of individuals in year 2017/18 is Rs 903 Million and
in years 2018/19 it is decreased to Rs 658 Million and in years 2019/20 this amount
has decreased to Rs 365 Million. The total current deposit in year 2017/18 is Rs 9394
Million and in years 2018/19 it is increased to Rs 9492 Million and in years 2019/20
this amount has increased to Rs 11,121 Million. Now plots the data on diagram

Current Deposit of EBL

12,000

10,000
Amount in Million

8,000

6,000

4,000

2,000

0
2017/18 2018/19 2019/20
-2,000
Fiscal Year

Institutions C.D Individual C.D Total C.D

Institutions C.T Individual C.T Total C.T

Figure 2.3.1: Current Deposit of EBL

In the above figure show that the position of current deposit (C.D) and changing trend
(C.T) of current deposit in CITIZEN BANK INTERNATIONAL Limited. Towards
Institutions, In the fiscal year 2017/18 the current deposit is lowest and fiscal year
2019/20 is highest. Towards Individuals, In the fiscal year 2019/20 the current deposit
is lowest and fiscal year 2017/18 is highest. In the fiscal year 2017/18 the current
deposit is lowest and fiscal year 2019/20 is highest. Towards institutions, the changing

13
trend on current deposit in fiscal 2019/20 is highest and changing trend is lowest in
the fiscal year 2018/19. And Towards individual, the changing trend on current
deposit in fiscal 2017/18 is highest and changing trend is lowest in the fiscal year
2019/20. The changing trend on total current deposit in fiscal 2019/20 is highest and
changing trend is lowest in the fiscal year 2018/19.

Table 2.3.2:

Percentage in Current Deposit

Current deposit % of Current Deposit

Years
Institutions Individual Total Institutions Individual Total

2017/18 8,491 903 9394 30 47 31

2018/19 8,834 658 9492 31 34 32

11,12 39 19 37
2019/20 10,756 365
1
Total 30,00
28081 1926 100 100 100
7
Source: Annual Report of CITIZEN BANK INTERNATIONAL Limited. (2017/18 to
2019/20)

In the above table shows that the current deposit in EBL which as assume the 100
percent of the total current deposit in three years. Towards institutions, if 3 year
collected deposit is 100 percent then the 30 percent is collected in the fiscal year
2017/18 and this percent increase in fiscal year 2018/19 to 31 percent. After then the
fiscal year 2019/20 deposit increase from 31 to 39 percentage. Towards individuals,
47 percent is collected in the fiscal year 2017/18 and this percent decrease in fiscal
year 2018/19 to 34 percent. After then the fiscal year 2019/20 deposit decrease from
34 to 19 percentage. If 3 year collected total current deposit is 100 percent, then the 31
percent is collected in the fiscal year 2017/18 and this percent increase in fiscal year
2018/19 to 32 percent. After then the fiscal year 2019/20 deposit increase from 32 to
37 percentage. In the above study we can see that deposit from institutions has
increased every year, deposit from individuals has decreased every year and total

14
current deposit has increased every year. From institutions, the highest deposit
collection is 39 percentages in fiscal year 2019/20 and lowest collection is 30
percentages in fiscal year 2017/18. From individuals, the highest deposit collection is
47 percentages in fiscal year 2017/18 and lowest collection is 19 percentages in fiscal
year 2019/20. The highest total current deposit collection is 37 percentages in fiscal
year 2019/20 and lowest collection is 31 percentages in fiscal year 2017/18.

Current deposit From Insti tuti ons

2017/18 2018/19 2019/20

30%
39%

31%

Figure 2.3.2: Percentage of Current Deposit Collection from Institutions

In the above pie chart shows that the percentage of three-year current deposit
collection in EBL from institutions in the fiscal year 2017/18 is lowest collection and
highest collection in the fiscal year 2019/20. This chart shows the generally increased
in the current deposit of CITIZEN BANK INTERNATIONAL Limited.

Individual
2017/18 2018/19 2019/20

19%

47%

15
34%
Figure 2.3.3: Percentage of Current Deposit Collection from Individual
In the above pie chart shows that the percentage of three-year current deposit
collection in EBL from individuals in the fiscal year 2017/18 is highest collection and
lowest collection in the fiscal year 2019/20. This chart shows the generally decreased
in the current deposit of CITIZEN BANK INTERNATIONAL Limited.

Total Current Deposit

2017/18 2018/19 2019/20

31%
37%

32%

Figure 2.3.4: Percentage of Total Current Deposit Collection

In the above pie chart shows that the percentage of three-year total current deposit
collection in EBL from in the fiscal year 2017/18 is lowest collection and highest
collection in the fiscal year 2019/20. This chart shows the generally increased in the
current deposit of CITIZEN BANK INTERNATIONAL Limited.

Table 2.3.3:
Trend of Current Deposit and Investment

Fiscal Current deposit Investment

Years Institutions Individuals Total

16
 2017/18 8,491,169,764 902,956,335 9,394,126,099 15,554,185,400

2018/19 8,834,269,766 658,539,249 9,492,809,025 21,769,680,180

2019/20 10,756,311,470 365,472,198 11,121,783,670 29,213,573,110

Source: Annual Report of CITIZEN BANK INTERNATIONAL Limited. (2017/18 to

2019/20)

In the above table show that the relationship between Current Deposit and Investment.
In the fiscal year 2017/18 the current deposit from institutions is Rs 8,491,169,764.
The current deposit of Rs 8,834,269,766 and 10,756,311,470 in the fiscal year
2018/19 and 2019/20 respectively.
In the fiscal year 2017/18 the current deposit from individuals is Rs 902,956,335. The
current deposit of Rs 658,539,249 and 365,472,198 in the fiscal year 2018/19 and
2019/20 respectively.

In the fiscal year 2017/18 the total current deposit of Rs 9,394,126,099 and
investment of Rs 15,554,185,400. The total current deposit of Rs 9,492,809,025 and
11,121,783,670 and Investment of Rs 21,769,680,180 and 29,213,573,110 in the fiscal
year 2018/19 and 2019/20respectively. In the above study show that positive
relationship between investment and total current deposit every year.

Trend of Current Deposit and Investment

35,000,000,000
29,213,573,110
30,000,000,000

25,000,000,000 21,769,680,180
Amount in Rupees

20,000,000,000
15,554,185,400
15,000,000,000
11,121,783,670
9,394,126,099 9,492,809,025
10,000,000,000

5,000,000,000

0
2017/18 2018/19 2019/20
Fiscal Year

Current deposit Investment

Figure 2.3.5: Trend of Current Deposit and Investment

17
In the above graph shows that relationship between current deposit and Investment. In
the first year current deposit and investment both are lesser. After next year total
current deposit and investment are increased and simultaneously, final year total
current deposits are increased and investments are also increased. So that the trend on
current deposit and investment are positive relation. Current deposit and investment
both are linear in increment. In the fiscal year 2017/18 the total current deposit and
investment are something nearly double and this fiscal year lowest deposit collection
and providing investment. In the fiscal year 2018/19 the total current deposit and
investment are more than double and in the fiscal year2019/20 highest investment is
provide by EBL and hence highest deposit collection.

Table 2.3.4:
Trend on Current Deposit and Total Deposit
Fiscal Current Deposit Total Deposit
Years Institutions Individuals Total
2017/18 8,491,169,764 902,956,335 9,394,126,099 115,511,705,922

2018/19 8,834,269,766 658,539,249 9,492,809,025 129,568,152,895

2019/20 10,756,311,470 365,472,198 11,121,783,670 143,545,475,184

Source: Annual Report of CITIZEN BANK INTERNATIONAL Limited. (2017/18 to

2019/20)

In the above table show that trend on current deposit and total deposit. In the fiscal
year 2017/18 current deposits from institution is Rs. 8,491,169,764 And from
individuals is Rs. 902,956,335 And hence total current deposit is Rs. 9,394,126,099
and total increment. The highest total deposit and total current deposit in fiscal year
2019/20 but the lowest total deposit and the lowest total current deposit in year
2017/18. deposit Rs 115,511,705,922. In the fiscal year 2018/19 current deposits from
institution is Rs. 8,834,269,766 And from individuals is Rs. 658,539,249 And
hence total current deposit is Rs. 9,492,809,025 and total deposit Rs
129,568,152,895. In the fiscal year 2019/20 current deposits from institution is Rs.
10,756,311,470 And from individuals is Rs. 365,472,198 And hence total current
deposit is Rs. 11,121,783,670 and total deposit Rs 143,545,475,184. In the study
show that positive relationship between current deposit and total deposit.

Trend on Current Deposit and Total Deposit

18
 In the below graph show that the relationship between current deposit and total

deposit. The total deposit is rapidly increased in every fiscal year but current deposits

are linear increment. The highest total deposit and total current deposit in fiscal year

2019/20 but the lowest total deposit and the lowest total current deposit in year

2017/18.

Trend on Current Deposit and Total Deposit

180,000,000,000
143,545,475,184
160,000,000,000
129,568,152,895
140,000,000,000
115,511,705,922
120,000,000,000
Amount in Rupees

100,000,000,000

80,000,000,000

60,000,000,000

40,000,000,000

20,000,000,000 9,394,126,099 9,492,809,025 11,121,783,670

0
2017/18 2018/19 2019/20
Fiscal Year
Total Current Deposit Total Deposit

Figure 2.3.6: Trend on Current Deposit and Total Deposit

19
 Relationship between current deposit and total deposit

Total Current Deposit & Total Deposit

160,000,000,000

140,000,000,000
Amount in Rupees

120,000,000,000

100,000,000,000

80,000,000,000

60,000,000,000

40,000,000,000

20,000,000,000 Cur-
rent
0 De-
2017/18 2018/19
Current Deposit 2019/20 Totalposit
Deposit
Fiscal Years

Figure 2.3.7: Relationship between current deposit and total deposit

In above diagram presentation of current deposit and total deposit of EBL which
indicate that the relationship between current deposit and total deposit. The above
diagram shows the positive relation between total current deposit and total deposit.
We can see that total deposits have rapid growth and current deposits have linear
growth. It means bank total deposit position is very good and current deposits are also
good. So bank has implemented new ideas to improve total current deposit position of
bank.

Table 2.3.5:
Trend on Current Deposit, Total Deposit and Investment

Fiscal Current deposit Total deposit Investment

year Institutions Individuals Total
2017/1 8,491,169,764 902,956,33 9,394,126,099 115,511,705,92 15,554,185,40
5
8 2 0
2018/1 8,834,269,766 658,539,24 9,492,809,025 129,568,152,89 21,769,680,18
9
9 5 0

20
2019/2 10,756,311,47 365,472,19 11,121,783,67 143,545,475,18 29,213,573,11
0 8 0
0 4 0

Source: Annual Report of CITIZEN BANK INTERNATIONAL Limited. (2017/18 to

2019/20)

In the above table no 5 shows that the trend of current deposit, Total deposit and
investment in CITIZEN BANK INTERNATIONAL Limited. In the fiscal year
2017/18 the total current deposit of Rs 9,394,126,099, Total deposit of Rs
115,511,705,922 and investment of Rs 15,554,185,400. The current deposit of Rs
9,492,809,025 and 11,121,783,670 in the fiscal year 2018/19 and 2019/20
respectively. The total deposit of Rs 129,568,152,895 and 143,545,475,184 in fiscal
year 2018/19 to 2019/20 respectively and investment of Rs. 21,769,680,180 and
29,213,573,110 in the fiscal year 2018/19 to 2019/20 respectively.

Trend of Current Deposit, Total Deposit & Investment

In the figure below shows that the position of current deposit, total deposit &
investment in EBL last three years and According to above figure the total deposit are
increased rapidly in every fiscal year. But current deposit and investment are
increased smoothly in three fiscal years of EBL. The highest collection of total deposit
of Rs 143,545,475,184 in year 2019/20 and current deposit & investment are also
highest in this year of Rs 11,121,783,670 & Rs 29,213,573,110 are respectively. The
lowest total deposit collection in year 2017/18 of Rs 115,511,705,922 and current
deposit & investment in year 2017/18 of Rs 9,394,126,099 & Rs 15,554,185,400
Respectively.

21
 Trend of Current Deposit, Total Deposit & Investment

160,000,000,000
Amount in Rupees

140,000,000,000
120,000,000,000
100,000,000,000
80,000,000,000
60,000,000,000
40,000,000,000 Investment
20,000,000,000
0 Current deposit
2017/18 2018/19 2019/20
Fiscal Year

Current deposit Total deposit Investment

Figure 2.3.8: Trend of Current Deposit, Total Deposit & Investment

2.4 Analysis of Result

Data analysis is the process of evaluating data using analytical and logical reasoning
to examine each component of the data provided. This form of analysis is just one of
the many steps that must be completed when conducting a research experiment. Data
from various sources is gathered, reviewed, and then analyzed to form some sort of
finding or conclusion. There are a variety of specific data analysis method, some of
which include data mining, text analytics, business intelligence, and data
visualizations. The benefits of data analysis are almost too numerous to count, and
some of the most rewarding benefits include getting the right information for a
business, getting more value out of IT department, creating more effective marketing
campaigns, gaining a better understanding of customer, and so on.

According to Wikipedia, "Data analysis is a process of gathering, modeling and

transforming data with the goal of highlighting useful information, suggesting
conclusions and supporting decision making. Data analysis has multiple facts and
approaches, encompassing diverse techniques under a variety of names, in different
business, science and social science domain." Remember that the results section has
both text and illustrative materials such as Tables and figures. Use the text component
to guide the reader through answer the questions in investigated. Each Figure and

22
Table must be referenced in the text portion of the results and must tell the reader
what the key results is that each Table and Figures conveys.

2.4.1 Data Analysis of Current Deposit in CITIZEN BANK

INTERNATIONAL Limited

In the above table No 1 shows the total current deposit of CITIZEN BANK
INTERNATIONAL Limited. The current deposit of EBL has been increased in every
year from fiscal year 2017/18 to 2019/20. However, the ratio of increment has found
different. It was low in year 2017/18 to 2018/19. But it was high in fiscal year
2018/19 to 2019. From the evidence of last three years, the current deposit has found
increased. That would increase the deposit for short term and the bank to plan for
short term investment. This can increase the profitability of the bank.

2.4.2 Data analysis of Percentage Current Deposit in EBL

In the above table No 2 shows the percentage of current deposit in CITIZEN BANK
INTERNATIONAL Limited. Above table shows that if three fiscal years’ collection
of current deposit is 100 percentages, how much percent or amount collect in this
year. In this three years, the highest collection is in fiscal year 2019/20 that is 37
percent and lowest collection is in fiscal year 2017/18 that is 31 percent. Analyze of
this table or data the current deposit position is in increasing trend. Which indicate
that the position of EBL is satisfactory because the collection trend is increased in
every year. From the evidence of last three years, the percentage of current deposit
collection has found increased. That would increase deposit for short term and the
bank to plan for short term investment and short term liquid position is increased in
EBL. This can increase the profitability.

2.4.3 Data Analysis of Trend of Current Deposit and Investment

In the above table No 3 shows the trend of current deposit and investment in CITIZEN
BANK INTERNATIONAL Limited. In the above table shows the relationship
between current deposit and investment of EBL during lasts three years. In above
study, we can see that positive relationship between current deposit and investment of
bank. The current deposit is banks are good position its increase in every year then the
investment is also increased every year. It means current deposit and investment are
correlated with each other. If current deposits changes, then investment are also

23
changed. Finally, the bank is mobilizing the deposit then increased in profitability of
the bank. From the evidence of last three years, the current deposit and investment are
increased. That would impact of earnings power of bank and profitability.

2.4.4 Data Analysis of Trend of Current Deposit and Total Deposit

In above table No 4 shows that the trend of current deposit and investment in
CITIZEN BANK INTERNATIONAL Limited. The total deposit has been increased
in every year from 2017/18 to 2019/20 and current deposit has linear increment. If
current deposit is increased, then total deposit is also increased. In total current deposit
of Rs 9,394,126,099, Rs 9,492,809,025 and Rs 11,121,783,670 in fiscal year 2017/18,
2018/19 and 2019/20 Respectively and total deposit of Rs 115,511,705,922, Rs
129,568,152,895 and Rs 143,545,475,184 in fiscal year 2017/18, 2018/19 and 2019/20
Respectively. From the evidence of last three years the total deposit and current
deposit are increased that would impact on earnings power, investment, and
profitability of the CITIZEN BANK INTERNATIONAL Limited. So if total deposit
and current deposit increased the bank to plan for short term investment then this can
increase the profitability of the bank.

2.4.5 Data Analysis of Trend on Current Deposit, Total Deposit and

Investment

In above table No 5 shows the trend on current deposit, total deposit and investment in
CITIZEN BANK INTERNATIONAL Limited. The total deposit has been increased
in every fiscal year such as total deposit of Rs. 115,511,705,922, Rs 129,568,152,895
and Rs. 143,545,475,184 in fiscal year 2017/18, 2018/19 and 2019/20 Respectively.
The current deposit and investment are increased in every year such as current deposit
of Rs 9,394,126,099, Rs 9,492,809,025 and Rs 11,121,783,670 in fiscal year 2017/18,
2018/19 and 2019/20 Respectively and investment of Rs 15,554,185,400 &
21,769,680,180 and 29,213,573,110 in the fiscal year 2017/18, 2018/19 and 2019/20
respectively. According to presenting data the position of bank has been satisfactory
because the deposit and investment trend increased in every fiscal year from 2017/18
to 2019/20. From the evidence of last three years the current deposit, total deposit and
investment has found increased. That would impact on earnings power, investment,
and profitability of the CITIZEN BANK INTERNATIONAL Limited. So if total

24
deposit, current deposit and investment increased the bank to plan for short term
investment then this can increase the profitability of the bank.

2.5 Finding

In this research the researcher find that the current deposit of CITIZEN BANK
INTERNATIONAL Limited is growth is going to be up respectively every year. So the
present position of bank is so excellent. According to bank history the entire
department of bank is well managed and well directed. And finally the bank earned
maximum profit this year so all shareholders were very happy of this bank.

The major finding of this study is the CITIZEN BANK INTERNATIONAL Limited current
deposit position is well positioned and well mobilization of fund.

 For CITIZEN BANK INTERNATIONAL Limited the current deposit is one

of the main sources of generating fund.
 CITIZEN BANK INTERNATIONAL Limited has played a vital role to
develop the banking system in Nepal that's why the bank is under profit each
year deposit of the increase in completions.
 CITIZEN BANK INTERNATIONAL Limited has sufficient liquidity
condition.
 Investment ratio is sufficient level of CITIZEN BANK INTERNATIONAL
Limited.
 Deposit utilization rate is satisfactory of CITIZEN BANK INTERNATIONAL
Limited.
 In this research the researcher found that the current position of CITIZEN
BANK INTERNATIONAL Limited’s growth is going to be up respectively
every year. So the present position of Bank is excellent. According to bank
history the entire department of bank is well managed and well directed. And
finally the Bank earned maximum profit this year.

25
 CHAPTER Ⅲ

SUMMARY AND CONCLUSION

3.1 Summary

Banks, which deal with commercial activities, are known as commercial banks. These
financial institutes help to integrate every financial activity of the community. The
main objective of a commercial bank is to play a vital role in the development of good
trade. Commercial banks are mechanisms of mobilizing funds in returnable resources.
They offer financial support to all types of business through providing various types
of loans and other financial services. Commercial banks aid the economic
development of the nation. Commercial banks pool together the saving of the
community and use the fund productively through prudent investment.

Current deposit means, that types deposit, the depositor can withdraw money
whenever he requires and there is no limitation in issuing cheque by the customer.
This type of deposit is generally maintained by business firm, other business motive
intuitions and individuals that have higher volume of transactions in their account.
Banks charge certain amount to the customer for not maintaining minimum balances
in the current account. CITIZEN BANK INTERNATIONAL limited also provides the
facilities of current deposit to its customers for different period. The total current
deposits of CITIZEN BANK INTERNATIONAL Limited for three years’ time from
2017/18 to 2019/20 are Rs. 30,008,718,794 respectively. The current deposit was in
increasing trend since from the operation.

Catering to more than 10 lakh customers, CITIZEN BANK INTERNATIONAL

Limited (EBL) is a name you can depend on for professionalized & efficient banking
services. Founded in 1994, the Bank has been one of the leading banks of the country
and has been catering its services to various segments of the society. With clients from
all walks of life, the Bank has helped develop the nation corporately, agriculturally &
industrially.

26
3.2 Conclusion

After going through the overall study which mainly focused on the financial analysis
of the CITIZEN BANK INTERNATIONAL Limited, it can be concluded that the
bank was still in good shape and it could deliver yet another year of stable financial
performance in the backdrop of an extremely challenging and dynamic business
environment. The bank capital position is more than adequate to meet their business
needs and receives the current NRB’s capital adequacy requirement under the Basal II
capital accord and also exceeds the international norms. Euro zone economic crisis
seemed to affect the banks operation to some extent. The volatile political situation
coupled with low economic growth, widening the trade deficit, high inflation and
liquidity crunch in the backing system were hurdles that affected the bank
performance CITIZEN BANK INTERNATIONAL limited was opened in the joint
venture in 1994 under the commercial bank act 1974. From the data analysis and
measure finding drawn, it can be concluded that the liquidity position of CITIZEN
BANK INTERNATIONAL ltd was better since the cash and bank balance of
CITIZEN BANK INTERNATIONAL ltd are greater than other.

The CITIZEN BANK INTERNATIONAL limited was opened in jointed

venture in 1994 under the commercial bank act 1974 and companies’ act 1965.
It is one famous most successful and renowned bank. It is highly reputed for the
quick and prominent service to the customer and that’s why the bank is under
profit each year deposit of increase in competitors and rivers bank of its kind. It
has also played vital role to develop the banking system in Nepal. So, it is
known as the successful bank of Nepal.

27
 BIBLIOGRAPHY

Bhatta, G (2014), Financial Performance of EBL. An unpublished field work repot

submitted to Tribhuvan University

Rana, N (2014), Collection Policy of Cooperative of Nepal. An unpublished field work

repot submitted to Tribhuvan University

Saud, PB (2014), A Study of Current Deposit of Century Bank Limited. An unpublished

field work repot submitted to Tribhuvan University

https://everestbankltd.com/financialreports/annual-report/

28
 APPENDIX A

Liabilities in ‘000’

S.N. F/Y 2019/20 2018/19 2017/18

1 Due to Bank and Financial 1,074,610 609,215,244 916,078,304
Institutions
2 Due to Nepal Rastra Bank 32,886 1,206,069,094 26,712,725
3 Derivative financial 1,446,389,926 7,132,295
instrument
4 Derivative financial 143,545,475 129,568,153 115,511,706
instrument
5 Deferred tax liabilities 127,370 92,881 77,264
6 Other liabilities 20,428,422 18,460,916 11,076,018
7 Debt securities issued 1,068,845 1,068,845 1,068,845

8 Share Capital 8,510,207 8,106,863 8,106,863

9 Share Premium 238,470 238,470 238,470
10 Retained Earning 1,793,066 2,324,151 1,739,036
11 Reserves 8,095,613 6,955,579 6,050,138
Total Liabilities & Equity 185,023,189 170,077,533 144,818,263

29
 APPENDIX B

Assets in’000’

S.N F/Y 2019/20 2018/19 2017/18

1 Cash and Equivalent 9,646,948 7,759,121 10,065,422
2 Due from Nepal Rastra 19,977,675 23,304,568 18,938,748
Bank
3 Placement with Bank and 3,125,200 548,500 3,291,000
Financial institutions
4 Derivative financial 14,537 1,486,215 7,112
instrument
5 Loan and advance to 6,875,500 7,362,918 4,254,678
B/E/S
6 Loan and advances to 112,211,738 104,644,200 89,927,569
customers
7 Investment Securities 28,813,510 21,434,199 15,292,314
8 Current tax assets 226,713 75,090 10,915
9 Investment associates 379,023 314,441 259,668
10 Investment property 21,040 21,040 2,202
11 Property and equipment 2,151,054 2,115,995 1,862,232
12 Goodwill and intangible 46,136 37,769 12,931
assets
13 Other assets 1,557,115 937,410 893,468
Total assets 185,023,189 170,077,533 144,818,263

30
 APPENDIX C

Profit / Loss Account ‘000’

S.N. F/Y 2019/20 1018/19 2017/18

1 Interest income 13,956,189 13,091,443 10,057,842
2 Interest expenses 8,645,779 7,320,851 5,188,078
A.Net interest income (1-2) 5,310,410 5,698,592 4,869,763
3 Fee and commission income 1,144,656 1,025,000 945,375
4 Fee and commission 128,502 133,605 123,289
expenses
B.Net fee and commission 1,1016,153 891,394 822,086
income(3-4)
C.Net interest, fee and 6,326,564 6,589,986 5,691,850
commission
5 Net trading income 263,565 306,924 195,902
6 Other operating income 263,565 99,537 92,640
D .Total operating income 6,712,336 6,996,448 5,980,392
7 Impairment charge for loan 548,470 136,755 132,115
E .Net operating income 6,163,866 6,859,692 5,848,277
8 Personal expenses 1,646,839 1,653,296 1,492,670
9 Other operating expenses 784,499 726,832 584,533
10 Depreciation 149,835 127,4433, 85,372
F. Operating profit 3,582,691 4,352,119 3,685,700
11 Non-operating expenses 612 4,337 3,614
G. Profit before income tax 3,582,079 4,347,781 3,682,085
12 Current tax expenses 1,079,441 1,298,359 1,137,558
13 Deferred tax/income 13,606 4,699 37,154
H. Net profit 2,516,243 3,054,122 2,581,681

31
 APPENDIX D

Deposit from Customer ‘000’

S.N F/Y 2019/20 1018/19 2017/18

A. Intuition customer
1 Term Deposit 41,318,107 33,002,644 38,604,727
2 Call Deposit 10,431,558 13,040,385 11,461,206
3 Current Deposit 10,756,311 8,834,269 8,491,169
4 Other 1,000,096 1,050,495 1,394,146
B. Individual Deposit
1 Term Deposit 31,555,272 31,452,422 15,458,950
2 Call Deposit 47,391,279 40,891,258 38,539,468
3 Current Deposit 365,472 658,539 902,956
4 Other 727,337 638,136 659,080
Total(A+B) 143,545,475 129,568,152 115,511,705

32