ABBREVIATIONS

ABBS

Anywhere Branch Banking System

ATM

Auto Teller Machine

B.S

Bikram Sambat

EM

Equity Multiplier

FY

Fiscal Year

HBL

Himalayan Bank Limited

i.e.

That is

IER

Interest Expense Ratio

IIR

Interest Income Ratio

NER

Non-Interest Expense Ratio

NIIR

Non-Interest Income Ratio

NRB

Nepal Rastra Bank

PLLR

Provision for Loan Loss Ratio

ROA

Return on Assets

ROE

Return on Equity

TR

Tax Ratio

Appendix I
5 Years Financial Summary
Balance-Sheet
2006/07

2007/08

2008/09

2009/10

2010/11

1,435,175
4,057,654
4,083,160

1,264,672
352,350
9,157,107

1,979,209
150,100
10,175,435

2,001,184
368,900
9,292,103

2,014,471
441,081
11,692,342

9,015,347
201,679
707,557
19,500,572

9,557,137
318,844
665,738
21,315,848

10,844,599
229,871
818,760
24,197,974

12,919,631
299,643
848,326
25,729,787

13,451,168
295,822
976,459
28,871,343

Liabilities
Borrowings
Deposit Liabilities
Other Liabilities
Total Liabilities
Net Assets

79,527
17,532,404
690,369
18,302,300
1,198,272

534,013
18,619,375
660,931
19,814,319
1,501,529

645,840
21,007,379
638,872
22,292,091
1,905,883

659,006
22,010,333
768,520
23,437,859
2,291,928

506,048
24,814,012
982,888
26,302,948
2,568,395

Shareholder's Equity
Paid up Capital
Proposed capitalization of profits
Reserves
Reserve for Doubtful Debts
Retained Earnings
Total Shareholder's Equity
Total Capital + Liabilities

300,000
90,000
261,697
477,663
68,912
1,198,272
19,500,572

390,000
39,000
309,585
643,414
119,530
1,501,152
21,315,848

429,000
107,250
404,389
842,751
122,493
1,905,883
24,197,974

536,250
107,250
510,698
967,762
169,968
2,291,928
25,729,787

643,500
128,700
611,372
1,026,648
158,175
2,568,395
28,871,343

Contingent Liabilities
Letter of Credit
Guarantees
Forward Exchange Contract
Other Contingent Liabilities
Total Contingent Liabilities

1,965,318
1,992,446
1,096,562
58,413
5,112,739

2,445,699
2,572,031
224,349
142,975
5,385,054

2,008,618
3,394,050
19,995
106,733
5,529,396

2,420,343
3,315,942
116,132
377,482
6,229,899

3,469,134
3,451,242
2,818
795,554
7,718,748

Particulars
Assets
Cash and Bank Balance
Placements
Investments
Loans, Advances &
Purchased
Fixed Assets
Other Assets
Total Assets

Bills

Appendix II
5 Years Financial Summary Profit and Loss Statement
Particulars
Income
Interest Income
Interest Expense
Net Interest Income
Commission and Discount
Foreign Exchange Income
Other Income
Non-Operating Income
Total Income
Expenses
Staff Expenses
Operating Expenses
Provision for Doubtful Debts
Provision for Staff Bonus
Non-Operating Expenses
Total Expenses
Profit before Tax
Income Tax Provision
Net Profit after Tax
P/L Appropriation
Profit/Loss carried down
Interest Spread Reserve reversed
Statutory General Reserve
Exchange Equalization Fund
Interest Spread Reserve Fund
HBL Bond 2066 redemption fund
Interim Dividend
Proposed Dividend
Transfer to Paid up Capital
Proposed Capitalization of profitBonus Share
Income Tax of last year
Staff Gratuity Fund
Profit Transferred to BalanceSheet

2006/07

2007/08

2008/09

2009/10

2010/11

1,326,378
734,518
591,860
96,065
119,261
31,220
2,303
840,709

1,148,998
578,134
570,864
101,704
104,601
32,038
2,451
811,658

1,201,233
554,128
647,105
102,562
109,599
30,154
10,760
900,180

1,245,895
491,543
754,352
123,929
112,419
34,076
3,299
1,028,075

1,446,468
561,964
884,504
132,816
137,301
41,301
2,795
1,198,717

85,575
141,116
134,320
48,336
409,347
431,362
154,323
277,039

101,537
155,786
166,506
38,783
462,612
349,046
114,023
235,023

120,145
177,131
202,873
40,003
540,152
360,028
147,896
212,132

152,509
211,047
186,226
46,731
10,988
607,501
420,574
157,522
263,052

178,589
277,375
147,139
58,060
15,012
676,175
522,542
2,14,265
308,277

302,490
57,117
3,962
60,000
22,500
90,000

303,934
47,005
901
97,500
39,000

331,660
-770
42,426
1,720
51,429
5,645
107,250

385,547
52,611
2,270
51,429
107,250

478,245
61,655
51,429
74,511
128,700

1,466

2,019
-

3,774

169,968

158,176

68,911

119,528

Appendix - III

122,494

Key Indicators of Last Five Years

Particulars
Net Profit/Total Income
Earning Per Share
Market Value Per Share
Price Earning Ratio
Dividend on Share Capital
(Including Bonus)
Cash Dividend in Share Capital
Interest Income/Loan & Advances
Staff Expense/Total Operating Expenses
Interest Expenses on Total Deposit
FX Gain/Total Income
Staff Bonus/Total Staff Expenses
Net Profit/Loan & Advances
Net Profit/Total Assets
Total Loan/Deposits
Total Operating Expenses/Total Income
Capital Adequacy Ratio:
A. Core Capital
B. Supplementary Capital
C. Total Capital Fund
Liquidity (CRR)
Non-Performing Loan/Total Loan
Weighted Average Interest Rate Spread
Book Net worth
Total Share
Total Staff

Unit

2006/07

2007/08

2008/09

2009/10

2010/11

Percent
Rs.
Rs.
Ratio
Percent

33.39
93.57
1500
16.03
57.5

28.96
60.26
1000
16.59
35

27.51
49.45
836
16.91
25

30.75
49.05
840
17.12
20

32.98
47.91
920
19.2
31.58

Percent
Percent
Ratio
Percent
Percent
Percent
Percent
Ratio
Percent
Percent

27.5
14.71
46
4.19
19.3
38.6
3.11
1.44
51.42
26.43

25
12.89
48
3.11
12.89
27.63
2.64
1.14
47.89
21.31

1.32
11.08
39
2.64
7.54
24.98
2.12
0.91
47.61
23.19

9.64
40
2.23
7.4
23.45
2.2
1.06
54.3
27

11.58
10.75
41.95
2.26
7.8
24.53
2.48
1.11
50.07
29.19

Percent
Percent
Percent
Percent
Percent
Percent
Rs.
Numbe
r
Numbe
r

4.67
3.34
8.01
11.77
4.05
240.19

6.55
5.01
11.56
11.69
12.1
3.53
220.02

7.07
3.85
10.93
8.3
10.08
3.33
247.81

7.69
2.96
10.65
8.28
8.88
3.25
246.93

8.33
2.68
11.01
7.86
7.44
3.19
239.59

3,000,000

3,900,000

4,290,000

5,362,500

6,435,000

359

357

385

455

501

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Anand, M (2008)."Working Capital Performance of Corporate India." Management & Accounting
Research. Thomson. South Weston.
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Brochure and Prospectus of Himalayan Bank Ltd.
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www.himalayanbank.com