Notes-I
30-06-2007   30-06-2006
Taka   Taka
3.00 Cash :                                          Tk.       223,599,239
Cash in Hand
Local currency                  4,842,230 5,652,376
Foreign currency - -
Balance with Bangladesh Bank (3.01)               218,757,009          327,753,972
           223,599,239        333,406,348
3.01 Balance with Bangladesh Bank :  Tk.      218,757,009
Local currency               200,437,873          309,864,624
Foreign currency                18,319,136            17,889,348
           218,757,009        327,753,972
3.02 Cash Reserve Requirement (CRR) and Statutory Liquidity Ratio (SLR)
Cash Reserve Requirements (CRR) and Statutory Liquidity Ratio (SLR) have been calculated and maintained in accordance with the Section 33 of the Bank Companies Act 1991 and subsequent BCD Circular # 13 dated 24 May  1992; BRPD Circular # 12, dated 20 Sept, 1999, BRPD Circular No. 22 dated Novemebr 6, 2003, and BRPD circular # 11, dated 25 November 2005.
3.02.01 Cash Reserve Requirements (CRR) : 5% of average demand and time liabilities
Required reserve 33263000            33,800,000
  Actual reserve held with Bangladesh Bank 218757009          327,753,972
Surplus            185,494,009        293,953,972
3.02.02 Statutory Liquidity Ratio (SLR) : 13% 
This is not applicable for Bangladesh Shilpa Bank.
4.00 Balance with Other Banks & :     Tk.        26,932,509
Financial Institutions
In Bangladesh                 13,918,907              7,686,306
Outside Bangladesh(4.01)                13,013,602            13,700,823
             26,932,509          21,387,129
4.01 Outside Bangladesh :                   Tk.        13,013,602
Standard Chartered Bank, USA                  8,494,603              9,082,381
INGBHF Bank AG, Germany                  3,410,964              2,385,235
Commerz Bank, Germany -              1,109,720
Sonali Bank, India                  1,108,035              1,123,487
             13,013,602          13,700,823
4.02 Current A/c. & Other A/c. :       Tk.        26,932,509
Current account                26,932,509            21,387,129
Savings account                             -                           -  
             26,932,509          21,387,129
4.03 Maturity-wise Grouping :             Tk.        26,932,509
On demand                26,932,509            21,387,129
Up to 3 months                          -  
More than 3 months to 12 months                          -  
More than 1 year to 5 years                         -  
More than 5 years                         -  
             26,932,509          21,387,129
5.00 Money at Call & Short Notice :     Tk.      240,065,971
Inside Bangladesh (5.01)               240,065,971          430,064,326
Outside Bangladesh                         -  
           240,065,971        430,064,326
5.01 Inside Bangladesh :                      Tk.      240,065,971
Janata Bank, Local office                       26,917                  26,207
Janata Bank, Janata Bhaban Branch                       24,661                  24,020
Sonali Bank, Foreign Exchange Corporate Branch                       14,393                  14,099
Eastern bank                40,000,000 0
Brac bank               200,000,000 0
Investment Corporation Of Bangladesh  -           350,000,000
A B Bank Limited  -             80,000,000
           240,065,971        430,064,326
6.00 Investments :                              Tk.    2,507,541,406
(a) Government Securities
ii) Government securities (6.02)               160,893,200          160,855,600
iii) Other investment (6.03)            2,346,648,206       2,623,713,689
        2,507,541,406     2,784,569,289
#REF!
6.01 Maturity Wise Grouping of :       Tk.    2,507,541,406
Investments
On demand                  1,846,200              1,808,600
Less than three months            1,984,724,055       2,274,724,055
More than three months but less than one year               191,657,131          176,032,614
More than one year but less than five years               159,047,000          159,047,000
More than five years               170,267,020          172,957,020
        2,507,541,406     2,784,569,289
6.02 Government Securities :              Tk.      160,893,200
5% Treasury Bond 2008               112,700,000          112,700,000
5% Treasury Bond 2009                46,347,000            46,347,000
Prize Bond                  1,846,200              1,808,600
           160,893,200        160,855,600
6.03 Other investments :                     Tk.   2,346,648,206
Shares (6.03.1)               191,657,132          176,032,614
Debentures                56,786,000            56,786,000
Others (6.03.2)            2,098,205,074       2,390,895,075
        2,346,648,206     2,623,713,689
6.03.1 Investment in Shares(Annexure-E) :            191,657,132        176,032,614
Market price of the above share as on 30.06.2007 was Tk. 354,819,000 against cost price Tk. 191,657,132.
6.03.2 Others :                                        Tk.   2,098,205,074
Term deposit               770,100,000          940,100,000
Other equity investment               113,363,920          116,053,920
Investment in share under EFAS-1983                     117,100                117,100
BSB depreciation fund investment (6.03.2.1)               159,624,054          159,624,055
Building fund investment                65,000,000            65,000,000
BB loan redemption fund investment (6.03.2.2)               990,000,000       1,110,000,000
        2,098,205,074     2,390,895,075
6.03.2.1 BSB depreciation fund investment
Depreciation Fund was created with a view to meeting capital replacement obligation of the organisation as per directive of Ministry of Finance through Office Memorandum # MF(ABW-3)MISC-17/85/94(13) dated the 15th August, 1985. The Board of Directors of the bank at its 100th ordinary meeting held on the 19th January, 1988 approved the creation and investment of the fund in Government approved securities/ term deposit for use of the fund, when necessary for the purpose mentioned above.
6.03.2.2 BB Loan redemption fund investment
This fund has been built up by transferring Tk. 5.00 crore (6.00 crore subsequently) per month from the loan recovery amount in order to capacitate the bank to repay the rephased Bangladesh Bank(B.B) borrowings of Tk.457.54 crore in 10 equal half yearly installment started from 31st July, 2004. During the year under audit required installment have been paid. 
7.00 Loans & Advances :                    Tk.   8,164,809,013            8,164,809,013       7,892,436,478
7.01 Break-up of Loans and Advances 
(i) Loans, Cash Credits and Overdrafts, etc. :
    In Bangladesh            8,164,809,013       7,892,436,478
    Outside Bangladesh  -   - 
           8,164,809,013       7,892,436,478
(ii) Bills discounted & purchased :
     Payable in Bangladesh  -   - 
     Payable outside Bangladesh  -   - 
        8,164,809,013     7,892,436,478
7.02 Maturity wise grouping of Loans & Advances
including bills discounted & purchased Tk. 7,892,436,478
Repayable on demand                             -                           -  
Repayable not more than 3 months                             -                           -  
Repayable over 3 months but not more than 1 year               719,282,370          505,559,487
Repayable over 1 year but not more than 5 years                12,216,328            43,241,715
Repayable over 5 years            7,433,310,315       7,343,635,276
        8,164,809,013     7,892,436,478
7.03 Nature-wise Loans & Advances: Tk.    8,164,809,013
Cash credits               718,987,777          501,494,334
Long term            6,229,599,802       6,258,877,334
Overdrafts                     294,593              4,065,153
Bridge loan                12,216,328            43,241,715
Staff loan            1,203,710,513       1,084,757,942
        8,164,809,013     7,892,436,478
7.04 Particulars of Advances 
i. Debts considered good in respect of which the bank is fully secured.            5,916,581,013       5,288,131,942
ii. Debts considered good for which the bank hold no other security than the debtors personal security.
                            -                           -  
iii. Debts considered good and secured by the personal liabilities of one or more persons in addition to the personal security of the debtors.                             -                           -  
iv. Debts considered doubtful or bad not provided for.
v. Debts due by directors or officers, employees of the banking company or any of them either severally or jointly with any other persons and debt due by companies or firms in which the directors of the banking company are interested as directors, partners or     managing agents or in the case of private companies,  as members.
           1,203,710,513       1,084,757,942
vi. Maximum total amount of advances, including temporary advances made any time during the year to directors or managers or officers of the banking company or any of them either severally or jointly with any other persons.
              128,823,250          105,000,000
vii. Maximum total amount of advances including temporary advances granted during the year to the company or firm in which the directors of the banking company are interested as directors, partners,  managing agents or in the case of private companies as members.
                              -                           -
viii. Maximum total amount of advances including temporary advances granted during the year to the companies or firms in which the directors of the banking company are interested as directors, partners or managing agents or in the case of private companies as members.                             -                             -
ix. Due from Banking Companies                             -                             -
x. Classified advances on which no interest has been charged.            2,246,497,000       2,492,208,400
(a) The balance of bad loan written off
is tk.12,327,134,680 which has been written off as per Bangladesh Bank's Circular No. 02, dated 13th January, 2003 and a debt collection unit has been established to take initiative for recovery of that bad loan.
7.05 Movement of Loans and Advances  : 
Tk. 8,164,809,013
Opening balance            7,892,436,478       8,910,675,036
Add : Disbursed during the year               834,223,250          622,000,000
Add : Interest charged during the year               509,366,834       1,072,761,442
           9,236,026,562      10,605,436,478
Less : Recovery during the year            1,065,400,000       1,161,000,000
           8,170,626,562       9,444,436,478
Less : Write off during the year                  5,817,549       1,552,000,000
        8,164,809,013     7,892,436,478
7.06 Significant concentration-           Tk.   8,164,809,013
wise grouping: 
Directors and others                             -                           -  
Managing Director                             -                           -  
Other Executives and Officers of the Bank            1,203,710,513       1,084,757,942
Customers                     294,593              4,065,153
Industries            6,960,803,907       6,803,613,383
        8,164,809,013     7,892,436,478
7.07 Classification status of Loans       Tk.   8,164,809,013
& Advances
Standard            3,962,712,500       3,942,799,000
Special Mentioned Accounts               750,158,000          260,575,000
Sub-standard                  1,731,000              1,945,000
Doubtful                               -          110,151,136
Bad/loss            2,246,497,000       2,492,208,400
Staff loan            1,203,710,513       1,084,757,942
        8,164,809,013     7,892,436,478
7.08 Division wise Loans & Advances
Dhaka Division         6,867,648,036     6,597,565,321
Khulna Division            506,582,927        522,616,980
Chittagong Division            377,254,524        431,351,981
Rajshahi Division            170,681,238        150,908,755
Barisal Division            225,284,063        180,445,349
Sylhet Division              17,358,225            9,548,092
        8,164,809,013     7,892,436,478