Dhaka Bank Actual Report

Excellence in Banking Excellence in Banking

T A B L E O F C O N T E N T S

TOPIC PAGE

EXECUTIVE SUMMARY

1.0 INTRODUCTION

1.1 Incidentals of authorization and submission

1.2 Objectives of the Report

1.3 Scope of the Report

1.4 Historical background

1.5 Methodology

2.0 BRIEF OVERVIEW OF DHAKA BANK LTD

2.1 Mission statement

2.2 Vision

2.3 Goal

2.4 Membership overview

3.0 LOAN STRUCTURE IN DHAKA BANK LTD

3.1 Operational categories of loan

3.1.1 Continuous loan

3.1.2 Demand loan

3.1.3 Fixed term loan

3.1.4 Short-term agricultural and micro credits

3.2 Application based categories of loan

3.2.1 Corporate loans

3.2.2 SME loans

3.2.3 Retail loans

3.2.3.1 Auto loan

3.2.3.2 Personal loan

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3.2.3.3 Vacation loan

3.2.3.4 Home loan

3.3 Repayment limits

3.4 Prepayment of loans

4.0 LOAN DEFAULT PROCESSING IN DHAKA BANK LTD

4.1 Definition of loan default

4.2 Loan monitoring and nursing

4.2.1 Monitoring

4.2.2 Nursing

4.3 Status of loans

4.3.1 Unclassified

4.3.2 Classified

4.3.2.1 Special Mention Account

4.3.2.2 Sub-standard

4.3.2.3 Doubtful

4.3.2.4 Bad & loss

4.4 Objective criteria for loan classification

4.5 Qualitative judgment for loan classification

4.6 Interest and payment maintenance on classified loans

4.6.1 Maintenance of interest suspense account

4.6.2 Treatment of payment received in classified loan account

4.7 Rate of provision

4.8 Calculation of base for provision

4.9 Declassification of loans classified by the bank

4.10 Issuance of notice to the clients for loans to be classified

4.11 Consideration of rescheduling request for classified loans

4.12 Resorting of legal action for recovery of stuck up advances

4.13 Furnishing lists of defaulted browsers to other banks

5.0 SIMULATED CASE FOR LOAN DEFAULT UNDERSTANDING

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6.0 BANGLADESH BANK REGULATORY REVIEW

6.1 Policy guidelines

6.1.1 Lending guidelines

6.1.2 Credit assessment and risk grading

6.1.3 Approval authority

6.2 Procedural guidelines

6.2.1 approval process

6.2.2 Credit administration

6.2.3 Credit monitoring

6.2.4 Credit recovery

7.0 CONCLUSION

8.0 APPENDICES

8.1 Interview 1

8.2 interview 2

9.0 BIBLIOGRAPHY

10.0 REFERENCES

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1. INTRODUCTION

Today ,there are more than 50 government, private and specialized banks in the country. The

banking sector in Bangladesh has achieved a commendable success in recent times. However

default loans, has been a major blow to the progress of the banking sector and the country as a

whole. This report takes an insight into the loan structure of Dhaka Bank and how Dhaka Bank

manages default loans in its accounting books .

1.1 INCIDENTALS OF AUTHORIZATION AND SUBMITTAL

The report is submitted to Dr. Nazma Ara Hussain, professor of Institute of Business

Administration (IBA), University of Dhaka on December 2, 2009. As per the authorization,

activities regarding this report including information collection, market scrutiny, personal

identification, and report feedback were conducted and reviewed by all the group members.

1.2 OBJECTIVES OF THE REPORT

The primary objective of this report is the submission of its assignment as a course work under

the Financial Accounting (2) course in IBA. The secondary objective of the report is to have an

overview of how Dhaka Bank treats defaulted loans in terms of classification, provisioning,

recovery, rescheduling and write off .

1.3 SCOPE OF THE REPORT

This report takes an insight into :

how Dhaka Bank classifies loans

how it adjusts for provisions

what are the related accounting entries

how it attempts to recover or reschedule loans

what are the procedures for writeoff

1.4 HISTORICAL BACKGROUND

Dhaka Bank has well defined credit policy based on the guidelines issued by Bangladesh Bank.

But due to unforeseen circumstances some loans are defaulted every year. Previously related

reports have been composed in this topic, but they lack a simulated case explain the entire

scenario. Moreover previous reports focused on the overall banking practices and not on the

specific accounting procedures regarding loans.

1.5 METHODOLOGY

The primary sources of information in this report are market study, and direct interviews with

people. The secondary sources are internet, library archive of IBA, periodicals (mainly Executive

Times), and classic economic books.

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2. BRIEF OVERVIEW OF DHAKA BANK LTD

Dhaka Bank Limited was established in the year 1995. It was incorporated as a public limited

company under the Companies Act. 1994 and it started its commercial operation on July 05,

1995.

The Bank has 44 branches, 2 SME Service Centers, 1 Business Center, 2 Offshore Banking Units

across the country to offer a full range of banking and investment services for personal and

corporate customers.

2.1 MISSION STATEMENT

The mission of Dhaka Bank ltd. is to be the premier financial institution in the country providing

high quality products and services backed by latest technology and a team of highly motivated

personnel to deliver Excellence in Banking.

2.2DEPARTMENTS

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3. LOAN STRUCTURE IN DHAKA BANK LTD

A brief overview of the loan structure of the bank is presented below:

3.1 OPERATIONAL CATEGORIES OF LOAN

For operational purpose loans are broadly defined as :

3.1.1 CONTINUOUS LOAN

These loans have no definite repayment schedule ,but a ceiling and an expiry date. Within the

life of the loan a borrower can draw ,make repayments and redraw money within a ceiling limit.

Such loans serve the purpose of short term financing.Examples: overdrafts, cash credits etc.

3.1.2 DEMAND LOAN

These loans become payable when bank’s demand.It results from a contingent liability that the

maker of a loan incurs. The risk is high for the borrower but profitable for the bank. Example:

forced LIM, PAD, FBP, IBP etc.

3.1.3 FIXED TERM LOAN

These loans are payable within a fixed period as per a fixed payment schedule. For these type of

loans, the bank determines the payment schedule in accordance with the volume and risk of the

loans.

3.1.4 SHORT TERM AGRICULTURAL LOAN AND MICRO CREDIT

These loans are short term credits enlisted by Agricultural Credit division of Bangladesh Bank in

its ‘annual loan program’ . Loans disbursed in agricultural sector for a period not more than 12

months are also included in this category. Short term micro credits are the credits not exceeding

BDT 25,000/- (taka twenty five thousand) only and repayable within twelve months.

3.2 APPLICATION BASED CATEGORIES OF LOAN

Based on the purpose of the loan, loans are classified as follows:

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3.2.1 CORPORATE LOANS

Any loan exceeding 1,00,00,000 BDT and issued for business and trade purposes is defined as

corporate loan. Such loans mainly serve the purpose of initials for the establishment of

industry or large scale factory .

3.2.2 SME (SMALL & MEDIUM ENTERPRISE) LOANS

This type of loan is disbursed for business purposes but the amount loaned does not exceed

1,00,00,000 BDT. The amount loaned here serves the purpose of potential (partial) working

capital for small and medium business ventures.

3.2.3 RETAIL LOANS

Retail loans are given for personal usage rather than for business purposes. It includes auto

laond, personal loan, vacation loan, and home laon

4.MANAGING DEFAULT LOANS IN DHAKA BANK LTD

4.1 DEFINITION OF A DEFAULT LOAN

If a single installment of a term loan is missed, if the payment of continuous loan is not made on

the due date , if the money borrowed as demand loan is not repaid on demand, the loan will be

classified as defaulted in each case respectively.

4.2 LOAN MONITORING & NURSING

Monitoring involves pusruing the borrower and necessary follow up to ensure regular

payments. Any irregularity in repayment is identified and the necessary follow-up is taken.

Loan nursing involves guiding the borrower to properly use the loan. If the client uses the loan

for reasons other than mentioned in the loan agreement, the bank will either pursue the client

to rectify the mistake or recall the loan.

4.3 STATUS OF LOANS

4.3.1 UNCLASSIFIED

These are the loans with which the bank satisfied about repayment. No doubt exists up till

now about their recovery.

4.3.2 CLASSIFIED

These are the loans which the bank finds overdue after the due date. The bank applies its

predefined policy and procedures, after a loan becomes classified.

4.3.1.1 SPECIAL MENTION ACCOUNT

When a loan installment is first missed by the borrower, the loan account is classified as a

Special Mention Account(SMA). The tenure of SMA varies with the category of loans. From this

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stage, interest on loan is charged to the Interest Suspense Account instead of the Income

Account.

4.3.1.2 SUB-STANDARD

If a loan is not repayed or reschedule within the SMA period, it becomes sub-standard loan .

From this stage the loan is treated as defaulted. Interest is treated the same way as in SMA.

4.3.1.3 DOUBTFUL

If a loan is not repayed or reschedule within the sub-standard period , it becomes a doubtful

loanInterest will be treated as before in this stage.

4.3.1.4 BAD & LOSS

If a loan is not repaid or reschedule within the doubtful stage , it is termed as bad & loss.Serious

doubts exist as to the recovery of such loans.

4.4 OBJECTIVE CRITERIA FOR LOAN CLASSIFICATION

CONTINUOUS

LOAN

DEMAND

LOAN

FIXED TERM LOAN SHORT TERM

AGRICULTURAL

AND MICRO

CREDIT LOAN

TERM LOAN

FOR WITHIN

5 YEARS

TERM LOAN

FOR MORE

THAN 5

YEARS

SPECIAL

MENTION

ACCOUNT

Irregular for

3 to 6 months

Irregular

for 3 to 6

months

Irregular for

3 to 6

months

Irregular for

3 to 12

months

Irregular for 3

to 12 months

SUB-

STANDARD

Irregular for

6 to 9 months

Irregular

for 6 to 9

months

Irregular for

6 to 12

months

Irregular for

12 to 18

months

Irregular for 12

to 36 months

DOUBTFUL Irregular for

9 to 12

months

Irregular

for 9 to 12

months

Irregular for

12 to 18

months

Irregular for

18 to 24

months

Irregular for 36

to 60 months

BAD & LOSS Irregular for

more than 12

months

Irregular

for more

than 12

months

Irregular for

more than

18 months

Irregular for

more than 24

months

Irregular for

more than 60

months

4.6 INTEREST AND PAYMENTS ON CLASSIFIED LOANS

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Stages

Loan classification


a) Interest on loans classified as sub-standard and doubtful are charged on the account , but

instead of being credited to income account; it is credited to Income Suspense Account.

b) No interest on loans classified as bad & loss will be charged on the account. However, when

suit will be filed to recover the loan, interest upon filing of such suit will be charged on the

account and suit will be filed for the outstanding amount including interest. Such charged

interest will also be credited to Interest Suspense Account.

4.6.2 MAINTENANCE OF INTEREST SUSPENSE ACCOUNT

Though interest on loans classified as bad & loss may not be charged on the account, branches

should calculate interest on monthly basis to charge it to Interest Receivables on Classified

Loans account and credit to Interest Suspense account ,but it is not entered into the accounting

books. Amount wise record of such interest will be maintained and monthly proof will be

prepared to confirm it with the ledger balance.

4.6.3 TREATMENT OF PAYMENT RECEIVED IN CLASSIFIED LOAN ACCOUNT

Whenever any payment is received in respect of any classified loan account, the order of

application will be as follows:

a) To uncharged interest, if any

b) To interest charged but credited to interest suspense account and

c) To principal

However, if any partial payment is received on account of a classified loan account for

rescheduling, branches will keep the amount not yet paid in the Accounts Rceeivable –

Classified loan instead of applying the fund out right to adjustment as stated above. For such

adjustment, branches should seek permissions from the head office and verify & report the

necessary data for the final decision of the head office.

Explain what provision is

PROVISIONING

Provision on loans is analogous to adjustment for doubtful accounts.Provisioning is maintained

at branch levels. This is followed inorder apply the Matching Principle and Expense & loss

Recognition Principle that suggest the recording of a probable loss account to be adjusted in

the period it operates and is assumed to occur. For every provisioning, each branch debits

Income Account and credits Provision against loans to better match expense with revenue

and show the effects by reducing income for any given period. And after the actual write off, the

Loss Account will be rebounded to the entry which debits Provision against loans and credits

loss account.

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4.7 RATE OF PROVISION

Provision will be provided against all types of loans including short term agricultural and

micro credit at the following rates:

Provisioning rate against short term agricultural and micro credit will be as follows:

a) For irregular, unclassified, sub-standard and doubtful loans 5%

b) For loans classified as bad & loss 100%

4.8 CALCULATION OF BASE FOR PROVISION

To determine the required amount of provision, the amount to be charged for provision (base

for provision) will be arrived at first by deducting the interest suspense account and the value

of eligible security from the outstanding amount of loan. However, for unclassified loans the

base for provision will equal the outstanding amount of the loan.

4.9 DECLASSIFICATION OF LOANS CLASSIFIED BY THE BANK

A loan classified by any branch may be declassified upon its recovery or rescheduling. A

rescheduled loan will be classified again if any of the terms of rescheduling is unsatisfied and

such rescheduling will be computed with retrospective effect from the date of rescheduling.

However, once the loan is declassified on the basis of qualified judgment, branches may

declassify the amount with the prior permission from the head office on the ground that the

conditions for which classification was made has materially been improved and that no adverse

situation exists.

A loan classified by Head Office inspection team/ credit division will only be declassified with

prior permission from the respective authority.

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(PERCENTAGE)

a) For unclassified loans 1%b) For special mention account 5%c) For loans classified as sub-standard 20%d) For loans classified as doubtful 50%e) For loans classified as bad & loss 100%


A loan classified by Bangladesh Bank Inspection Team will be declassified either after

obtaining permission from Bangladesh Bank or during the next inspection by Bangladesh Bank.

4.10 ISSUANCE OF NOTICE TO THE CLIENT FOR LOANS TO BE CLASSIFIED

As per the Bangladesh Bank directives, Dhaka Bank ltd. has to issue a prior notice to the

concerned client (borrower) at least one month before the date of treating each of the

outstanding loans as classified/ overdue. Bangladesh Bank has a suggested specimen of such a

notice to be followed and notified by the bank.

4.11 CONSIDERATION OF RESCHEDULING REQUEST FOR CLASSIFIED LOANS

Any rescheduling request has to be approved by Head Office. For consideration of rescheduling

request of the client, the client has to deposit minimum 1% of the total overdue amount. In this

case, amount of interest not charged to the account for a bad & loss situation will be included

for defining the outstanding overdue.

As per the Bangladesh Bank Directives, a decision has to be conveyed to the client within three

months from the date when the rescheduling request was received. Therefore, branches must

forward rescheduling request to Head Office within 15 (fifteen) days from the date of receipt of

the request along with the branch’s opinion on the proposal and recommendation as per the

situation of the claim.

4.12 RESORTING TO LEGAL ACTION FOR RECOVERY OF STUCK-UP ADVANCES

Branches can initiate the legal procedures only when they are assured that the classified loan

will not be recovered through persuasion alone .For initiating legal action branch shall obtain

prior permission from Head Office. Request for such permission should indicate desired nature

of legal action to be initiated and the request should accompany a resume of the account. While

initiating legal action a careful consideration shall be made to take all the “off-ledger” interest

elements of the account and that all the concerned persons have been involved with such action.

As soon as the legal action is initiated, it will be circulated to Head office along with all the

particulars of such action. Legal expenses incurred will be charged to prepaid expenses (legal

action).

At present following legal recourses are available for recovery of bank dues

Filing money suit/title suit under Artha Rin Adalat act-1990 Filing bankruptcy case under Bankruptcy Act-1997 Filing of certificate case under Public Demands Recovery Act- 1913 Filing criminal case for breach of trust under section 406/420 of Bangladesh Penal code Filing of summary procedure suit under civil procedure act

Page 11


It is very important to note that filing of a suit is only a start of a lengthy legal process and

branches have to make necessary arrangement to follow-up and monitor the progress of the

suit so as to ease the disposal of the suit. It is quite normal that the borrower may resort to

different tactics to delay the procedure and branches must be vigilant to protect the banks. It

shall be the particular responsibility of the branch manager to ensure proper monitoring and

supervision of the legal proceedings so as to protect the bank’s interest.

4.13 FURNISHING LISTS OF DEFAULTED BORROWERS TO OTHER BANKS

Branches under the authorization of the Head Office have to circulate the list of defaulting

borrowers to Bangladesh Bank or other banks and financial institutes. This ensures that other

banks will not extend credits to any previous loan defaulters.

THE ACTUAL WRITE-OFF

When Dhaka Bank fails to recover some portion of the defaulted loan because of getting a cash

amount less than the outstanding loan amount from selling the security, it writes off the rest of

the loan amount. For this write off, it debits a loss account and credits the Accounts

Receivable-classified loan for the amount left after making adjustments to recover the

outstanding loan.

5. SIMULATED CASE FOR LOAN DEFAULT UNDERSTANDING

Mr. Shourav Kobra is a client of Dhaka Bank ltd. .On July 1, 2003 Mr. S. Kobra was given a

continuous loan of 10,00,000 BDT ,at 12% interest incurred on it ,to be matured within 1 year.

On June 30, 2004 the bank found that Mr. S. Kobra did not repay the loan. The bank

immediately took steps to notify and persuade Mr. S. Kobra to repay the loan within the next

seven days.

Mr. S. Kobra still did not repay the loan money within six months (from July 1, 2004 to

December 30, 2004) of crossing the deadline . The bank records proceeded and one year passed

since the maturity date (from July 1, 2004 to June 30, 2005).

Upon this unexpected incident, the bank started operating at a bad & loss for another six

months (from July 1, 2005 to December 30, 2005). Mr. Kobra requested the bank to judge his

condition on a qualified basis and requested the bank to declassify his account on a partial

repayment. The bank agreed and rescheduled his account for another one year (the year 2006).

After one year had passed, the bank again found his account defaulted. It operated on a

classified basis for another year (for the year 2007) and heard that Mr. S. Kobra was declared

Page 12


bankrupt after operating on a bad & loss stage for another six months (for the first half of 2008).

The bank wrote off the whole outstanding loan amount immediately after hearing this (on July

1, 2008).

It is known that Dhaka Bank ltd. operates on a calendar year basis.

For the first transaction, Dhaka Bank ltd. will make the following entry:

Loan account- Mr. S. Kobra dr. 10,00,000

Cash Account cr. 10,00,000

After the loan disbursement, the bank calculates interest revenue earned on its given loan on a

monthly basis (as per the loan terms assumed). It records interest for each of the following 12

months in the following way:

Loan Account- Mr. S. Kobra dr. 10,000

Income Account cr. 10,000

After the passage of the maturity date, the bank classifies the loan money as a special mention

account. For the next six months, the bank records the calculation of interest for each month in

the following way:

Loan Account- Mr. S. Kobra dr. 10,000

Interest Suspense Account cr. 10,000

This records will also be applicable for the next six months in the sub-standard and doubtful

stages.

When 12 months pass after the maturity date, the bank starts to treat the loan as bad & loss . No

entry will be given for the interest calculation at this stage that is six months.

As per the rescheduling request, the bank calculates the loan outstanding on:

The principal 10,00,000

Interest counted for the first year 1,20,000

Total outstanding after 1 year 11,20,000

Interest counted for the first 3 classified

levels consisting of 1 year 1,20,000

Total outstanding loan after 2 years 12,40,000

Interest counted but not recorded

for the bad & loss stage 60,000

Total outstanding after 2 and half years 13,00,000

Now, for rescheduling request for Mr. S. Kobra, the bank will record the entry for the partial

payment and outstanding receivable account.

For the partial payment:

Page 13


Cash Account dr. 8,00,000

Loan account- Mr. S. Kobra cr. 8,00,000

For the outstanding accounts receivable amount:

Acoounts Receivable- classified loan dr. 5,00,000

Loan account- Mr. S. Kobra cr. 5,00,000

After the declassification of the loan, the bank will again record the interest on a monthly basis

for the next 12 months in the following way:

Acoounts Receivable- classified loan dr. 5,000

Income account cr. 5,000

For the reclassification of the loan, the bank records interest for the next one year on a monthly

basis in the following way:

Acoounts Receivable- classified loan dr. 5,000

Interest suspense account cr. 5,000

For the bad & loss stage it will not record any entry for interest.

However, after another two and half years, the bank finds its loan amount of Mr. S. Kobra as

outstanding for 5,00,000 + (5,000 * 30) = 6,50,000. Now, the bank hears about the bankruptcy

of Mr. S. Kobra and so writes off the account as follows:

Loss on classified loans dr. 6,50,000

Acoounts Receivable- classified loan cr. 6,50,000

It becomes clear from the above accounts that Dhaka Bank ltd. does not maintain the names of

accounts as suggested in the classic financial accounting books.

Page 14


6. BANGLADESH BANK REGULATORY REVIEW

Bangladesh Bank as a regulatory body imposes some rules and regulations on the loan default

management of Dhaka Bank ltd. The guidelines Dhaka Bank ltd, has to follow are of the

following two categories:

6.1 POLICY GUIDELINES

These are the guidelines that dictate the boundary of the entire credit and loan default policy of

Dhaka Bank ltd. These fundamental credit risk management guidelines have three important

parameters:

6.1.1 LENDING GUIDELINES

Dhaka bank has some lending guidelines approved as per the consent of Bangladesh Bank.

These have to be approved by the Managing Director/ CEO and the Board of Directors so

that there will not be any avoidance of the approvals. These guidelines actually set up the

criteria for purpose preference, sector preference, personality preference etc.

6.1.2 CREDIT ASSESSMENT AND RISK GRADING

As per the rules of Bangladesh Bank, each and every credit proposal will be assessed by

Relationship Manager/ account officer and then approved by the Credit Risk Management

Department.

The grading schedule is given below:

GRADED LOANS GRADES

SUPERIOR 1

GOOD 2

ACCEPTABLE 3

MARGINAL 4

SPECIAL MENTION 5

DOUBTFUL & BAD 6

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LOSS 7

6.1.3 APPROVAL AUTHORITY

According to the rules of Bangladesh Bank, Dhaka Bank has to delegate the whole authority of

credit approval to senior credit executives by the Managing Director/ CEO. The credit approval

authority is delegated on the basis of the executives’ technical expertise.

6.2 PROCEDURAL GUIDELINES

This section outlines the main procedures that are needed to ensure compliance with the

policies containing the guidelines stated above. These guidelines contain the following major

fundamentals:

6.2.1 APPROVAL PROCESS

This initial process of credit approval must be done by the co-operation of Relationship

management and Credit Risk Management of Dhaka Bank ltd. Caution must be adopted when

reviewing credit proposals in terms of their credit risk coverage.

6.2.2 CREDIT ADMINISTRATION

This step consists of activities of loan disbursement and its other considerations such as

preferential judgment for any compliance request, modification of the entire loan giving

process, and compliance requirements.

6.2.3 CREDIT MONITORING

Dhaka Bank has to impose early alert process in accordance with the Bangladesh Bank

regulations so as to make sure that any loan default can be traced within the shortest possible

time.

6.2.4 CREDIT RECOVERY

This side is mainly concerned with the recovery of the disbursed and defaulted loans. The

activities of notification, seeking permission from Head Office for necessary judgments, claiming

on suit etc are covered in this side.

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7. CONCLUSION : A loan is a product/service that a bank sells to its customers whereas a

defaulted loan is analogous to a doubtful account against a product sold or a service provided.

In Bangladesh defaulted loan has become a major issue since huge amounts of loans are

defaulted in local private commercial banks per year. To cope with this challenge banks

follow some predefined and quite similar guidelines circulated by Bangladesh Bank. Here in

this report, it is shown that how Dhaka Bank ltd. as a representative of the entire commercial

banking sector in Bangladesh applies a strict credit policy covering accounting practices

concerned with defaulted loans, the types of loans, classifications of loans, subsequent legal

procedures and the actual write off. The report also shows that the decisions to extend loans

and maintain their coverage actually lie at the discretion of the management committee. It

also shows that how its profit maximization coincides with its risk grading.

8. APPENDICES

8.1 INTERVIEW 1

8.2 INTERVIEW 2

BIBLIOGRAPHY

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Internship report references (IBA):

IBA library 133-08/M, by Shabbir Nazmuddin MBA 40 D Roll 50

IBA library 113-07/M, by Rubaba Navera Sayeed MBA 39 D Roll 01

IBA library 082-05/F, by Md. Ashraful Alam MBA 37E Roll 04

Books:

Lesikar, Raymond V., Flatley, Marie E. and Rentz, Katherine, “Business

Communication: Making Connections in a Digital World”, 2008

Accounting Principles, Roger H. Hermanson, James Don Edwards, R.F. Salmonson,

special edition

Websites:

www.google.com

www.wikipedia.org

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http://www.wikipedia.org/

http://www.google.com/


10. REFERENCES

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Dhaka Bank Actual Report

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