Cycle:

The circular flow concept of working capital is based upon the above operating or working capital cycle of a firm. The
operating cycle starts with the time of placing the order for receiving the raw materials and ends with the time of
receiving cash from the sale of finished goods.

import export:

International Trade is one of the major activities conducted by the Bank. At the end of 2016, the
total Foreign Exchange portfolio (Import, Export & Remittances) was Tk.92, 408.40 Million
showing a growth of 52.86% of this Bank in compare with the corresponding year.

Risk grading model

A Investment will be considered as ‘Good’ if it scored more than 85, ‘Acceptable’ if it scored
between 75-84, ‘Marginal / Watch List’ if it scored 65-74, ‘Special Mention’ if it scored 55-64,
‘Sub-standard’ if it scored 45-54, ‘Doubtful’ if it scored 35-44, ‘Bad & Loss’ if it scored less
than 35.